Lampiran i DATA VARIABEL PENELITIAN Data Variabel Cash Holding No Nama Perusahaan 2011

  Lampiran i DATA VARIABEL PENELITIAN Data Variabel Cash Holding No Nama Perusahaan 2011

  2 BBKP 0.1087

  5 MCOR 0.1249

  4 MAYA 0.0794

  3 BSWD 0.1068

  2 BSIM 0.1195

  1 BNGA 0.0148

  No Nama Perusahaan 2013

  9 SDRA 0.1335

  8 NISP 0.0809

  7 MCOR 0.0974

  6 MAYA 0.0795

  5 BTPN 0.0729

  4 BSWD 0.1066

  3 BBNI 0.0137

  1 BNGA 0.0779

  1 BBCA 0.1171

  No Nama Perusahaan 2012

  13 SDRA 0.0992

  12 NISP 0.0836

  11 MCOR 0.0897

  10 MAYA 0.0792

  9 BVIC 0.0634

  8 BTPN 0.0871

  7 BSWD 0.1464

  6 BNGA 0.0083

  5 BDMN 0.0808

  4 BBTN 0.0671

  3 BBNI 0.0910

  2 BBKP 0.0765

  6 NISP 0.0813

  Data Variabel Kepemilikan Manajerial No Nama Perusahaan 2011

  2 BBKP 0.02247

  5 MCOR 0.01084

  4 MAYA 0.00833

  3 BSWD 0.01612

  2 BSIM 0.00030

  1 BNGA 0.00001

  No Nama Perusahaan 2013

  9 SDRA 0.00538

  8 NISP 0.00015

  7 MCOR 0.01497

  6 MAYA 0.00937

  5 BTPN 0.00096

  4 BSWD 0.01613

  3 BBNI 0.00001

  1 BNGA 0.00160

  1 BBCA 0.02029

  No Nama Perusahaan 2012

  13 SDRA 0.00743

  12 NISP 0.00015

  11 MCOR 0.01706

  10 MAYA 0.05686

  9 BVIC 0.13470

  8 BTPN 0.00864

  7 BSWD 0.01613

  6 BNGA 0.00001

  5 BDMN 0.00269

  4 BBTN 0.00167

  3 BBNI 0.00039

  2 BBKP 0.00212

  6 NISP 0.00014

  Data Variabel Ukuran Perusahaan No Nama Perusahaan 2011

  2 BBKP 19.6246

  5 MCOR 15.6800

  4 MAYA 23.9020

  3 BSWD 28.9123

  2 BSIM 16.6747

  1 BNGA 19.2039

  No Nama Perusahaan 2013

  9 SDRA 15.8464

  8 NISP 18.1867

  7 MCOR 15.6865

  6 MAYA 23.5662

  5 BTPN 18.5317

  4 BSWD 28.5635

  3 BBNI 19.1008

  1 BNGA 18.0005

  1 BBCA 19.7607

  No Nama Perusahaan 2012

  13 SDRA 15.4419

  12 NISP 17.9070

  11 MCOR 15.8845

  10 MAYA 23.2844

  9 BVIC 23.1916

  8 BTPN 17.6582

  7 BSWD 28.3636

  6 BNGA 18.9323

  5 BDMN 18.7709

  4 BBTN 18.3055

  3 BBNI 19.5161

  2 BBKP 17.8618

  6 NISP 18.3956

  Data Variabel Financial Leverage No Nama Perusahaan 2011

  2 BBKP 0.8694

  5 MCOR 0.8692

  4 MAYA 0.8996

  3 BSWD 0.8737

  2 BSIM 0.8421

  1 BNGA 0.8817

  No Nama Perusahaan 2013

  9 SDRA 0.9294

  8 NISP 0.8868

  7 MCOR 0.8837

  6 MAYA 0.8925

  5 BTPN 0.9080

  4 BSWD 0.8529

  3 BBNI 0.8853

  1 BNGA 0.9239

  1 BBCA 0.8881

  No Nama Perusahaan 2012

  13 SDRA 0.9069

  12 NISP 0.8898

  11 MCOR 0.9135

  10 MAYA 0.8715

  9 BVIC 0.8973

  8 BTPN 0.8796

  7 BSWD 0.8335

  6 BNGA 0.8899

  5 BDMN 0.8179

  4 BBTN 0.9178

  3 BBNI 0.8735

  2 BBKP 0.9235

6 NISP 0.8616

  Data Variabel Profitabilitas No Nama Perusahaan 2011

  2 BBKP 1.6553945

  5 MCOR 2.1888668

  4 MAYA 1.3608534

  3 BSWD 1.1029180

  2 BSIM 1.3060861

  1 BNGA 1.3726846

  No Nama Perusahaan 2013

  9 SDRA 1.1329170

  8 NISP 1.8100798

  7 MCOR 1.7417574

  6 MAYA 1.5520531

  5 BTPN 1.2609028

  4 BSWD 1.7179301

  3 BBNI 1.1001950

  1 BNGA 1.3350435

  1 BBCA 1.1389333

  No Nama Perusahaan 2012

  13 SDRA 1.4115144

  12 NISP 2.9175339

  11 MCOR 1.0019211

  10 MAYA 2.9560318

  9 BVIC 1.2855561

  8 BTPN 1.6129363

  7 BSWD 1.1850377

  6 BNGA 2.1239837

  5 BDMN 3.6718474

  4 BBTN 1.3879167

  3 BBNI 2.8306227

  2 BBKP 1.7112104

  6 NISP 1.0169705

  

Data Coefficient of Varians Earnings

NO KODE

EARNINGS STANDAR DEVIASI MEAN CV EARNINGS 2009 2010 2011

  2 BBKP 362191 492599 747258 195846.0481 534016 0.36674191

  2 BBKP 492599 747258 838537 179283.8355 692798 0.258782265

  15 SDRA 59941 99424 91236 20837.97678 83533.66667 0.249456029

  14 NISP 320986 753221 855931 283884.54 643379.3333 0.441239756

  13 MCOR 28293 36214 94081 35915.16132 52862.66667 0.679405024

  12 MAYA 76954 180197 265623 94474.60866 174258 0.542153638

  11 BVIC 106801 210587 251411 74554.43746 189599.6667 0.393220298

  10 BTPN 836819 1399907 1977268 570239.3856 1404664.667 0.405961223

  9 BSWD 35092 47737 54629 9908.666728 45819.33333 0.216255148

  8 BSIM 101806 113719 233351 72752.80294 149625.3333 0.486233189

  7 BNGA 2584153 3176960 4249861 844306.4053 3336991.333 0.253014264

  6 BJBR 890171 962695 1193304 158287.6375 1015390 0.155888513

  5 BDMN 2883468 3402209 4081947 601039.0846 3455874.667 0.173918079

  4 BBTN 915938 1026201 1357839 230006.589 1099992.667 0.209098293

  3 BBNI 4101706 5991144 7202604 1562752.897 5765151.333 0.271068842

  1 BBCA 8479273 10770209 11898523 1742256.717 10382668.33 0.167804331

  3 BBNI 2483995 4101706 5991144 1755328.029 4192281.667 0.418704698

  1 BBCA 6807242 8479273 10770209 1989521.838 8685574.667 0.229060473

  15 SDRA 35645 59941 99424 32189.44896 65003.33333 0.495196897

  14 NISP 435865 320986 753221 223882.0786 503357.3333 0.444777624

  13 MCOR 16069 28293 36214 10148.80487 26858.66667 0.377859594

  12 MAYA 41098 76954 180197 72218.7667 99416.33333 0.726427583

  11 BVIC 46240 106801 210587 83115.48685 121209.3333 0.685718538

  10 BTPN 420423 836819 1399907 491569.3628 885716.3333 0.554996385

  9 BSWD 36950 35092 47737 6827.732152 39926.33333 0.171008244

  8 BSIM 48766 101806 113719 34578.54194 88097 0.392505329

  7 BNGA 1568130 2584153 3176960 813639.6464 2443081 0.333038342

  6 BJBR 709106 890171 962695 130608.6047 853990.6667 0.152939148

  5 BDMN 1532533 2883468 3402209 965212.0617 2606070 0.370370735

  4 BBTN 490453 915938 1026201 282907.9161 810864 0.348896876

  NO KODE EARNINGS STANDAR DEVIASI MEAN CV EARNINGS 2010 2011 2012

  EARNINGS STANDAR CV NO KODE

MEAN 2011 2012 2013 DEVIASI EARNINGS

  1 BBCA 10770209 11898523 13004312 1117070.425 11891014.67 0.093942397

  2 BBKP 747258 838537 884629 69913.1842 823474.6667 0.084900225

  3 BBNI 5991144 7202604 6243854 639100.8317 6479200.667 0.098638839

  4 BBTN 1026201 1357839 1443057 220232.7539 1275699 0.172636926

  5 BDMN 3402209 4081947 4076753 390956.1643 3853636.333 0.101451235

  6 BJBR 962695 1193304 1376387 207300.4931 1177462 0.176057056

  7 BNGA 3176960 4249861 4296151 633225.5804 3907657.333 0.162047367

  8 BSIM 113719 233351 221156 65832.16339 189408.6667 0.347566796

  9 BSWD 47737 54629 81092 17608.45468 61152.66667 0.287942548

  10 BTPN 1399907 1977268 2131039 385474.8687 1836071.333 0.209945475

  11 BVIC 210587 251411 172991 39221.07128 211663 0.18529961

  12 MAYA 180197 265623 365600 92796.61849 270473.3333 0.343089714

  13 MCOR 36214 94081 78306 29914.25741 69533.66667 0.43021257

  14 NISP 753221 855931 1040088 145347.7557 883080 0.164591833

  15 SDRA 99424 91236 85146 7164.643839 91935.33333 0.077931341

  

Data Coefficient of Varians Sales

SALES STANDAR

NO. KODE

MEAN CV SALES 2009 2010 2011 DEVIASI

  1 BBCA 19383875 20296328 27613956 4511364.969 22431386.33 0.20111842

  2 BBKP 1766231 2315675 2737851 487197.2066 2273252.333 0.214317258

  3 BBNI 15428153 18781770 20797289 2712215.737 18335737.33 0.147919644

  4 BBTN 2567066 3842708 4297890 897236.9516 3569221.333 0.251381707

  5 BDMN 12640922 13865285 15454706 1410833.339 13986971 0.100867682

  6 BJBR 2365121 2961293 3301377 473929.2279 2875930.333 0.164791623

  7 BNGA 7440380 8694292 10188511 1375815.499 8774394.333 0.156798914

  8 BSIM 379548 497028 1116021 395673.7638 664199 0.595715687

  9 BSWD 83004 94469 110586 13856.22987 96019.6667 0.144306165

  10 BTPN 2341665 3674305 4826738 1243625.011 3614236 0.344090704

  11 BVIC 121152 118646 279944 92410.51898 173247.3333 0.533402259

  12 INPC 404711 504290 761444 128497.9893 522893.3333 0.245744172

  13 MCOR 102319 140471 215570 57621.21124 152786.6667 0.377135077

  14 NISP 2223358 2288298 2906308 376955.8476 2472654.667 0.152449856

  15 SDRA 189812 399886 352467 110178.8667 314055 0.35082666

  NO. KODE

SALES STANDAR

DEVIASI MEAN CV SALES

  2011 2012 2013

  14 NISP 2906308 3401881 4018318 557098.6468 3442169 0.161845234

  13 MCOR 215570 292266 320414 54263.01788 276083.3333 0.196545794

  12 INPC 761444 908991 1082707 160809.0384 917714 0.175227836

  11 BVIC 279944 423804 583641 151918.5275 429129.6667 0.354015439

  10 BTPN 4826738 6353919 7448843 1316977.284 6209833.333 0.212079329

  9 BSWD 110586 112035 170562 34216.54061 131061 0.261073398

  8 BSIM 1116021 1731534 1927950 423608.3488 1591835 0.266113227

  7 BNGA 10188511 12424529 12740501 1391178.623 11784513.67 0.118051424

  6 BJBR 3301377 3985737 5239401 982849.5188 4175505 0.235384587

  5 BDMN 15454706 18035169 19174012 1905649.049 17554629 0.108555359

  4 BBTN 4297890 5298313 6417306 1060260.636 5337836.333 0.198631162

  3 BBNI 20797289 23904804 28499185 3874794.365 24400426 0.158800275

  2 BBKP 2737851 3125455 3229516 259101.0179 3030940.667 0.085485348

  1 BBCA 27613956 27613956 33725807 3528678.82 29651239.67 0.119006114

  NO. KODE

SALES STANDAR

DEVIASI MEAN CV SALES

  2010 2011 2012

  7 BNGA 8694292 10188511 12424529 1877371.167 8163470.389 0.22997219

  1 BBCA 20296328 27613956 27613956 4224834.496 19817582.17 0.213186173

  2 BBKP 2315675 2737851 3125455 405012.9801 2089439.66 0.193838084

  3 BBNI 18781770 20797289 23904804 2580841.067 15760978.02 0.163748789

  4 BBTN 3842708 4297890 5298313 744627.7312 3446943.577 0.216025506

  5 BDMN 13865285 15454706 18035169 2104478.597 11864784.53 0.177371834

  6 BJBR 2961293 3301377 3985737 521774.4158 2602962.805 0.200454042

  8 BSIM 497028 1116021 1731534 617253.8175 1154936.272 0.534448378

  15 SDRA 399886 352467 483223 66195.10136 300628.3671 0.220189139

  9 BSWD 94469 110586 112035 9750.39868 77457.1329 0.125881224

  10 BTPN 3674305 4826738 6353919 1344167.327 4174941.442 0.321960762

  11 BVIC 118646 279944 423804 152662.0174 285470.0058 0.534774282

  12 INPC 504290 761444 908991 207561.9289 594198.9763 0.349313845

  13 MCOR 140471 215570 292266 75898.90013 194578.3 0.390068677

  14 NISP 2288298 2906308 3401881 557912.1879 2288700.396 0.243768118

  15 SDRA 352467 483223 554308 102380.0095 463332.6667 0.220964367

  

Data Index Smoothing

NO KODE CV EARNINGS

  5 BDMN 0.173918079 0.177371834 0.980528166 Bukan Perata

  1 BBCA 0.167804331 0.213186173 0.787125774 Bukan Perata

  2 BBKP 0.258782265 0.193838084

  1.335043453

  Perata

  3 BBNI 0.271068842 0.163748789 1.655394483 Perata

  4 BBTN 0.209098293 0.216025506 0.967933356 Bukan Perata

  6 BJBR 0.155888513 0.200454042 0.777677076 Bukan Perata

  NO KODE CV EARNINGS

CV SALES

  7 BNGA 0.253014264 0.22997219

  1.100195042

  Perata

  8 BSIM 0.486233189 0.534448378 0.909785133 Bukan Perata

  9 BSWD 0.216255148 0.125881224 1.71793014 Perata

  10 BTPN 0.405961223 0.321960762 1.26090279 Perata

  INDEX SMOOTHING STATUS

  15 SDRA 0.495196897 0.35082666 1.411514441 Perata

  

CV SALES

  6 BJBR 0.152939148 0.164791623 0.928075983 Bukan Perata

  INDEX SMOOTHING STATUS

  1 BBCA 0.229060473 0.20111842 1.138933336 Perata

  2 BBKP 0.36674191 0.214317258 1.711210353 Perata

  3 BBNI 0.418704698 0.147919644 2.830622675 Perata

  4 BBTN 0.348896876 0.251381707 1.387916725 Perata

  5 BDMN 0.370370735 0.100867682 3.671847402 Perata

  7 BNGA 0.333038342 0.156798914 2.123983737 Perata

  14 NISP 0.444777624 0.152449856 2.917533907 Perata

  8 BSIM 0.392505329 0.595715687 0.658880297 Bukan Perata

  9 BSWD 0.171008244 0.144306165 1.185037686 Perata

  10 BTPN 0.554996385 0.344090704 1.612936292 Perata

  11 BVIC 0.685718538 0.533402259 1.285556119 Perata

  12 MAYA 0.726427583 0.245744172 2.95603178 Perata

  13 MCOR 0.377859594 0.377135077 1.001921108 Perata

  11 BVIC 0.393220298 0.534774282 0.735301437 Bukan Perata

  12 MAYA 0.542153638 0.349313845 1.552053107 Perata

  13 MCOR 0.679405024 0.390068677 1.741757448 Perata

  14 NISP 0.441239756 0.243768118 1.810079841 Perata

  15 SDRA 0.249456029 0.220189139 1.132917046 Perata

  CV

  INDEX

NO KODE CV SALES STATUS

EARNINGS SMOOTHING

  Bukan

  1 BBCA 0.093942397 0.119006114 0.789391351 Perata Bukan

  2 BBKP 0.084900225 0.085485348 0.993155278 Perata Bukan

  3 BBNI 0.098638839 0.158800275 0.621150303 Perata Bukan

  4 BBTN 0.172636926 0.198631162 0.869133141 Perata Bukan

  5 BDMN 0.101451235 0.108555359 0.934557592 Perata Bukan

  6 BJBR 0.176057056 0.235384587 0.747954904 Perata

  7 BNGA 0.162047367 0.118051424 1.372684553 Perata

  8 BSIM 0.347566796 0.266113227 1.306086134 Perata

  9 BSWD 0.287942548 0.261073398 1.102917994 Perata Bukan

  10 BTPN 0.209945475 0.212079329 0.989938419 Perata Bukan

  11 BVIC 0.18529961 0.354015439 0.523422396 Perata

  12 MAYA 0.343089714 0.252113642 1.360853427 Perata

  13 MCOR 0.43021257 0.196545794 2.188866836 Perata

  14 NISP 0.164591833 0.161845234 1.016970527 Perata Bukan

  15 SDRA 0.077931341 0.220964367 0.352687369 Perata

  Lampiran ii

Statistik Deskriptif

  

Descriptive Statistics

N Minimum Maximum Mean Std. Deviation

  X1 28 .0083 .1464 .085255 .0327440 X2 28 .00001 .13470 .0133899 .02654181 X3 28 15.4419 28.9123 19.812635 3.8862912 X4 28 .8179 .9294 .884373 .0271374 X5 28 .0694 .2563 .152803 .0488781 Y 28 1.0019211 3.6718474 1.674632085 .6749590821 Valid N (listwise)

  28

  Lampiran iii Hasil Uji Normalitas

  One-Sample Kolmogorov-Smirnov Test Unstandardized Residual

  N

  28 a,,b

  Normal Parameters Mean .0000000 Std. Deviation .58311427 Most Extreme Differences Absolute .190 Positive .190

  Negative -.108 Kolmogorov-Smirnov Z 1.006 Asymp. Sig. (2-tailed) .264 a. Test distribution is Normal.

b. Calculated from data.

  Lampiran iv

Hasil Uji Multikolinearitas

  

Coefficients

a

  Model Unstandardized Coefficients Standardized

  Coefficients t Sig.

  Collinearity Statistics B Std. Error Beta Tolerance

  VIF 1 (Constant) 13.619 4.956 2.748 .012 X1 -3.294 3.907 -.160 -.843 .408 .945 1.059 X2 1.219 4.993 .048 .244 .809 .880 1.136 X3 -.035 .039 -.203 -.908 .374 .679 1.473 X4 -12.048 5.223 -.484 -2.307 .031 .769 1.300

X5 -2.138 2.723 -.155 -.785 .441 .872 1.146

a. Dependent Variable: Y

  Lampiran v Hasil Uji Heterokedastisitas

  Lampiran vi

Hasil Uji Autokorelasi

b

  

Model Summary

Std. Error of the Model R R Square Adjusted R Square Estimate Durbin-Watson a

  

1 .504 .254 .084 .6459876392 1.943

  a. Predictors: (Constant), X5, X1, X2, X4, X3

  b. Dependent Variable: Y

  Lampiran vii

Hasil Uji Regresi Berganda

  

Coefficients

a

  Model Unstandardized Coefficients Standardized

  Coefficients t Sig.

  Collinearity Statistics B Std. Error Beta Tolerance

  VIF 1 (Constant) 13.619 4.956 2.748 .012 X1 -3.294 3.907 -.160 -.843 .408 .945 1.059 X2 1.219 4.993 .048 .244 .809 .880 1.136 X3 -.035 .039 -.203 -.908 .374 .679 1.473 X4 -12.048 5.223 -.484 -2.307 .031 .769 1.300

X5 -2.138 2.723 -.155 -.785 .441 .872 1.146

a. Dependent Variable: Y

  

Model Summary

Model R R Square Adjusted R

  Square Std. Error of the Estimate 1 .504 a

  .254 .084 .6459876392

a. Predictors: (Constant), X5, X1, X2, X4, X3

  Lampiran viii

Hasil Uji F

b

  

ANOVA

Model Sum of Squares df Mean Square F Sig. a

  1 Regression 3.120 5 .624 1.495 .232 Residual 9.181 22 .417 Total 12.300

  27

  a. Predictors: (Constant), X5, X1, X2, X4, X3

  b. Dependent Variable: Y

  Lampiran ix

Hasil Uji-t

Coefficients

a

  Model Unstandardized Coefficients Standardized Coefficients t Sig. B Std. Error Beta

1 (Constant) 13.619 4.956 2.748 .012

  X1 -3.294 3.907 -.160 -.843 .408 X2 1.219 4.993 .048 .244 .809 X3 -.035 .039 -.203 -.908 .374 X4 -12.048 5.223 -.484 -2.307 .031