this file 6729 13434 1 SM
Jurnal Riset Akuntansi dan Keuangan
Vol 5, No 1, 2017, pp: 01-21
e-ISSN : 2541-061X
p-ISSN : 2338-1507
JURNAL RISET AKUNTANSI & KEUANGAN
2
Jurnal Riset Akuntansi dan Keuangan
Tahun
Utang
LLTA
SLTA
PT. Akasha Wira Internasional, Tbk
2012
0,193
0,253
2013
0,153
0,246
2014
0,103
0,310
PT. Mayora Indah , Tbk
2012
0,398
0,231
2013
0,320
0,280
2014
0,298
0,302
PT. Nippon Indosari Corpindo, Tbk
Vol 5, No 1, 2017, pp: 01-21
Return On Asset
Return On Equity
e-ISSN : 2541-061X
p-ISSN : 2338-1507
Earning Per Share
21 %
13 %
6%
40 %
21 %
10 %
141
94
53
9%
10 %
4%
24 %
26 %
10 %
952
515
451
Jurnal Riset Akuntansi dan Keuangan
2012
2013
2014
0,284
0,392
0,408
0,162
0,175
0,143
Vol 5, No 1, 2017, pp: 01-21
12,38 %
8,67 %
8,8 %
22,37 %
20,07 %
19,64 %
e-ISSN : 2541-061X
p-ISSN : 2338-1507
147,00
31,22
37,26
Jurnal Riset Akuntansi dan Keuangan
Vol 5, No 1, 2017, pp: 01-21
e-ISSN : 2541-061X
p-ISSN : 2338-1507
Jurnal Riset Akuntansi dan Keuangan
Vol 5, No 1, 2017, pp: 01-21
e-ISSN : 2541-061X
p-ISSN : 2338-1507
Jurnal Riset Akuntansi dan Keuangan
Vol 5, No 1, 2017, pp: 01-21
e-ISSN : 2541-061X
p-ISSN : 2338-1507
Jurnal Riset Akuntansi dan Keuangan
Vol 5, No 1, 2017, pp: 01-21
e-ISSN : 2541-061X
p-ISSN : 2338-1507
1
1
2
2
3
Jurnal Riset Akuntansi dan Keuangan
Vol 5, No 1, 2017, pp: 01-21
e-ISSN : 2541-061X
p-ISSN : 2338-1507
Tabel 3.1 Kriteria Pemilihan Sampel
No
Keterangan
Jumlah
1
Jumlah populasi
75
2
Mengalami kerugian selama periode penelitian 10
2011-2015
Jumlah sampel penelitian
65
Jurnal Riset Akuntansi dan Keuangan
Vol 5, No 1, 2017, pp: 01-21
e-ISSN : 2541-061X
p-ISSN : 2338-1507
Descriptive Statistics
N
Maximum
.57
Mean
.1854
Std.
Deviation
.12377
.85
.3228
.16324
LLTA
65
Minimum
.02
SLTA
65
0.00
ROA
65
.56
87.00
14.3326
16.48587
ROE
65
1.28
206.00
23.9252
30.75713
EPS
65
31.22
1459.00
333.8732
276.33321
Valid N
(listwise)
65
Jurnal Riset Akuntansi dan Keuangan
Vol 5, No 1, 2017, pp: 01-21
e-ISSN : 2541-061X
p-ISSN : 2338-1507
Tabel 4.2 Hasil Uji Unstandardized Setelah Transformasi Data
(LLTA&SLTA KE ROA)
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N
65
Mean
0E-7
a,b
Normal Parameters
Std. Deviation
,80719577
Absolute
,088
Most Extreme Differences
Positive
,064
Negative
-,088
Kolmogorov-Smirnov Z
,708
Asymp. Sig. (2-tailed)
,697
a. Test distribution is Normal.
b. Calculated from data.
Tabel 4.3 Hasil Uji Unstandardized Setelah Transformasi Data
(LLTA&SLTA KE ROE)
One-Sample Kolmogorov-Smirnov Test
Unstandardize
d Residual
N
65
Mean
0E-7
a,b
Normal Parameters
Std. Deviation
,70774079
Absolute
,135
Most Extreme Differences
Positive
,060
Negative
-,135
Kolmogorov-Smirnov Z
,1092
Asymp. Sig. (2-tailed)
,184
a. Test distribution is Normal.
b. Calculated from data.
Jurnal Riset Akuntansi dan Keuangan
Vol 5, No 1, 2017, pp: 01-21
e-ISSN : 2541-061X
p-ISSN : 2338-1507
Tabel 4.4 Hasil Uji Unstandardized Setelah Transformasi Data
(LLTA&SLTA KE EPS)
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N
65
Mean
0E-7
a,b
Normal Parameters
Std. Deviation
,18403148
Absolute
,154
Most Extreme Differences
Positive
,098
Negative
-,154
Kolmogorov-Smirnov Z
,1244
Asymp. Sig. (2-tailed)
,090
a. Test distribution is Normal.
b. Calculated from data.
a
ANOVA
1
Model
Regression
Sum of
Squares
5.871
2
Mean
Square
2.935
.673
df
Residual
41.700
62
Total
47.571
64
F
4.364
Sig.
b
.017
a. Dependent Variable: LNROA
b. Predictors: (Constant), SLTA, LLTA
a
ANOVA
1
Model
Regression
Sum of
Squares
6.172
2
Mean
Square
3.086
.517
df
Residual
32.057
62
Total
38.229
64
a. Dependent Variable: LNROE
b. Predictors: (Constant), SLTA, LLTA
F
5.968
Sig.
b
.004
Jurnal Riset Akuntansi dan Keuangan
Vol 5, No 1, 2017, pp: 01-21
e-ISSN : 2541-061X
p-ISSN : 2338-1507
a
ANOVA
1
Model
Regression
Residual
Total
Sum of
Squares
.221
2
Mean
Square
.111
2.168
62
.035
2.389
64
df
F
3.166
Sig.
b
.049
a. Dependent Variable: LnEPS
b. Predictors: (Constant), SLTA, LLTA
Tabel 4.8 Uji Parsial LLTA, SLTA terhadap ROA
Coefficients
1
Model
(Constant)
Unstandardized
Standardized
Coefficients
Coefficients
B
Std. Error
Beta
1.781
.302
LLTA
-.459
SLTA
1.752
a. Dependent Variable: LNROA
.846
.642
-.066
.332
a
T
5.897
-.542
2.731
Collinearity Statistics
Sig.
Tolerance
VIF
.000
.590
.008
.958
.958
1.044
1.044
Jurnal Riset Akuntansi dan Keuangan
Vol 5, No 1, 2017, pp: 01-21
e-ISSN : 2541-061X
p-ISSN : 2338-1507
Tabel 4.9 Uji Parsial LLTA, SLTA terhadap ROE
Coefficients
1
Model
(Constant)
Unstandardized
Coefficients
Std.
B
Error
2.173
.265
a
Standardized
Coefficients
Collinearity Statistics
Beta
T
8.204
Sig.
.000
Tolerance
VIF
LLTA
.165
.742
.026
.222
.825
.958
1.044
SLTA
1.924
.563
.406
3.420
.001
.958
1.044
a. Dependent Variable: LNROE
Tabel 4.10 Uji Parsial LLTA, SLTA terhadap EPS
Coefficients
1
Model
(Constant)
Unstandardized
Coefficients
Std.
Error
B
1,550
,069
a
Standardized
Coefficients
Beta
Collinearity Statistics
t
22,505
Sig.
,000
Tolerance
VIF
LLTA
,024
,193
,015
,124
,902
,958
1,044
SLTA
,364
,146
,307
2,485
,016
,958
1,044
a. Dependent Variable: LnEPS
Jurnal Riset Akuntansi dan Keuangan
Vol 5, No 1, 2017, pp: 01-21
e-ISSN : 2541-061X
p-ISSN : 2338-1507
Jurnal Riset Akuntansi dan Keuangan
Vol 5, No 1, 2017, pp: 01-21
e-ISSN : 2541-061X
p-ISSN : 2338-1507
Jurnal Riset Akuntansi dan Keuangan
Vol 5, No 1, 2017, pp: 01-21
e-ISSN : 2541-061X
p-ISSN : 2338-1507
Jurnal Riset Akuntansi dan Keuangan
Vol 5, No 1, 2017, pp: 01-21
e-ISSN : 2541-061X
p-ISSN : 2338-1507
Jurnal Riset Akuntansi dan Keuangan
Vol 5, No 1, 2017, pp: 01-21
e-ISSN : 2541-061X
p-ISSN : 2338-1507
Jurnal Riset Akuntansi dan Keuangan
Vol 5, No 1, 2017, pp: 01-21
e-ISSN : 2541-061X
p-ISSN : 2338-1507
Jurnal Riset Akuntansi dan Keuangan
Vol 5, No 1, 2017, pp: 01-21
e-ISSN : 2541-061X
p-ISSN : 2338-1507
Jurnal Riset Akuntansi dan Keuangan
Vol 5, No 1, 2017, pp: 01-21
e-ISSN : 2541-061X
p-ISSN : 2338-1507
Vol 5, No 1, 2017, pp: 01-21
e-ISSN : 2541-061X
p-ISSN : 2338-1507
JURNAL RISET AKUNTANSI & KEUANGAN
2
Jurnal Riset Akuntansi dan Keuangan
Tahun
Utang
LLTA
SLTA
PT. Akasha Wira Internasional, Tbk
2012
0,193
0,253
2013
0,153
0,246
2014
0,103
0,310
PT. Mayora Indah , Tbk
2012
0,398
0,231
2013
0,320
0,280
2014
0,298
0,302
PT. Nippon Indosari Corpindo, Tbk
Vol 5, No 1, 2017, pp: 01-21
Return On Asset
Return On Equity
e-ISSN : 2541-061X
p-ISSN : 2338-1507
Earning Per Share
21 %
13 %
6%
40 %
21 %
10 %
141
94
53
9%
10 %
4%
24 %
26 %
10 %
952
515
451
Jurnal Riset Akuntansi dan Keuangan
2012
2013
2014
0,284
0,392
0,408
0,162
0,175
0,143
Vol 5, No 1, 2017, pp: 01-21
12,38 %
8,67 %
8,8 %
22,37 %
20,07 %
19,64 %
e-ISSN : 2541-061X
p-ISSN : 2338-1507
147,00
31,22
37,26
Jurnal Riset Akuntansi dan Keuangan
Vol 5, No 1, 2017, pp: 01-21
e-ISSN : 2541-061X
p-ISSN : 2338-1507
Jurnal Riset Akuntansi dan Keuangan
Vol 5, No 1, 2017, pp: 01-21
e-ISSN : 2541-061X
p-ISSN : 2338-1507
Jurnal Riset Akuntansi dan Keuangan
Vol 5, No 1, 2017, pp: 01-21
e-ISSN : 2541-061X
p-ISSN : 2338-1507
Jurnal Riset Akuntansi dan Keuangan
Vol 5, No 1, 2017, pp: 01-21
e-ISSN : 2541-061X
p-ISSN : 2338-1507
1
1
2
2
3
Jurnal Riset Akuntansi dan Keuangan
Vol 5, No 1, 2017, pp: 01-21
e-ISSN : 2541-061X
p-ISSN : 2338-1507
Tabel 3.1 Kriteria Pemilihan Sampel
No
Keterangan
Jumlah
1
Jumlah populasi
75
2
Mengalami kerugian selama periode penelitian 10
2011-2015
Jumlah sampel penelitian
65
Jurnal Riset Akuntansi dan Keuangan
Vol 5, No 1, 2017, pp: 01-21
e-ISSN : 2541-061X
p-ISSN : 2338-1507
Descriptive Statistics
N
Maximum
.57
Mean
.1854
Std.
Deviation
.12377
.85
.3228
.16324
LLTA
65
Minimum
.02
SLTA
65
0.00
ROA
65
.56
87.00
14.3326
16.48587
ROE
65
1.28
206.00
23.9252
30.75713
EPS
65
31.22
1459.00
333.8732
276.33321
Valid N
(listwise)
65
Jurnal Riset Akuntansi dan Keuangan
Vol 5, No 1, 2017, pp: 01-21
e-ISSN : 2541-061X
p-ISSN : 2338-1507
Tabel 4.2 Hasil Uji Unstandardized Setelah Transformasi Data
(LLTA&SLTA KE ROA)
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N
65
Mean
0E-7
a,b
Normal Parameters
Std. Deviation
,80719577
Absolute
,088
Most Extreme Differences
Positive
,064
Negative
-,088
Kolmogorov-Smirnov Z
,708
Asymp. Sig. (2-tailed)
,697
a. Test distribution is Normal.
b. Calculated from data.
Tabel 4.3 Hasil Uji Unstandardized Setelah Transformasi Data
(LLTA&SLTA KE ROE)
One-Sample Kolmogorov-Smirnov Test
Unstandardize
d Residual
N
65
Mean
0E-7
a,b
Normal Parameters
Std. Deviation
,70774079
Absolute
,135
Most Extreme Differences
Positive
,060
Negative
-,135
Kolmogorov-Smirnov Z
,1092
Asymp. Sig. (2-tailed)
,184
a. Test distribution is Normal.
b. Calculated from data.
Jurnal Riset Akuntansi dan Keuangan
Vol 5, No 1, 2017, pp: 01-21
e-ISSN : 2541-061X
p-ISSN : 2338-1507
Tabel 4.4 Hasil Uji Unstandardized Setelah Transformasi Data
(LLTA&SLTA KE EPS)
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N
65
Mean
0E-7
a,b
Normal Parameters
Std. Deviation
,18403148
Absolute
,154
Most Extreme Differences
Positive
,098
Negative
-,154
Kolmogorov-Smirnov Z
,1244
Asymp. Sig. (2-tailed)
,090
a. Test distribution is Normal.
b. Calculated from data.
a
ANOVA
1
Model
Regression
Sum of
Squares
5.871
2
Mean
Square
2.935
.673
df
Residual
41.700
62
Total
47.571
64
F
4.364
Sig.
b
.017
a. Dependent Variable: LNROA
b. Predictors: (Constant), SLTA, LLTA
a
ANOVA
1
Model
Regression
Sum of
Squares
6.172
2
Mean
Square
3.086
.517
df
Residual
32.057
62
Total
38.229
64
a. Dependent Variable: LNROE
b. Predictors: (Constant), SLTA, LLTA
F
5.968
Sig.
b
.004
Jurnal Riset Akuntansi dan Keuangan
Vol 5, No 1, 2017, pp: 01-21
e-ISSN : 2541-061X
p-ISSN : 2338-1507
a
ANOVA
1
Model
Regression
Residual
Total
Sum of
Squares
.221
2
Mean
Square
.111
2.168
62
.035
2.389
64
df
F
3.166
Sig.
b
.049
a. Dependent Variable: LnEPS
b. Predictors: (Constant), SLTA, LLTA
Tabel 4.8 Uji Parsial LLTA, SLTA terhadap ROA
Coefficients
1
Model
(Constant)
Unstandardized
Standardized
Coefficients
Coefficients
B
Std. Error
Beta
1.781
.302
LLTA
-.459
SLTA
1.752
a. Dependent Variable: LNROA
.846
.642
-.066
.332
a
T
5.897
-.542
2.731
Collinearity Statistics
Sig.
Tolerance
VIF
.000
.590
.008
.958
.958
1.044
1.044
Jurnal Riset Akuntansi dan Keuangan
Vol 5, No 1, 2017, pp: 01-21
e-ISSN : 2541-061X
p-ISSN : 2338-1507
Tabel 4.9 Uji Parsial LLTA, SLTA terhadap ROE
Coefficients
1
Model
(Constant)
Unstandardized
Coefficients
Std.
B
Error
2.173
.265
a
Standardized
Coefficients
Collinearity Statistics
Beta
T
8.204
Sig.
.000
Tolerance
VIF
LLTA
.165
.742
.026
.222
.825
.958
1.044
SLTA
1.924
.563
.406
3.420
.001
.958
1.044
a. Dependent Variable: LNROE
Tabel 4.10 Uji Parsial LLTA, SLTA terhadap EPS
Coefficients
1
Model
(Constant)
Unstandardized
Coefficients
Std.
Error
B
1,550
,069
a
Standardized
Coefficients
Beta
Collinearity Statistics
t
22,505
Sig.
,000
Tolerance
VIF
LLTA
,024
,193
,015
,124
,902
,958
1,044
SLTA
,364
,146
,307
2,485
,016
,958
1,044
a. Dependent Variable: LnEPS
Jurnal Riset Akuntansi dan Keuangan
Vol 5, No 1, 2017, pp: 01-21
e-ISSN : 2541-061X
p-ISSN : 2338-1507
Jurnal Riset Akuntansi dan Keuangan
Vol 5, No 1, 2017, pp: 01-21
e-ISSN : 2541-061X
p-ISSN : 2338-1507
Jurnal Riset Akuntansi dan Keuangan
Vol 5, No 1, 2017, pp: 01-21
e-ISSN : 2541-061X
p-ISSN : 2338-1507
Jurnal Riset Akuntansi dan Keuangan
Vol 5, No 1, 2017, pp: 01-21
e-ISSN : 2541-061X
p-ISSN : 2338-1507
Jurnal Riset Akuntansi dan Keuangan
Vol 5, No 1, 2017, pp: 01-21
e-ISSN : 2541-061X
p-ISSN : 2338-1507
Jurnal Riset Akuntansi dan Keuangan
Vol 5, No 1, 2017, pp: 01-21
e-ISSN : 2541-061X
p-ISSN : 2338-1507
Jurnal Riset Akuntansi dan Keuangan
Vol 5, No 1, 2017, pp: 01-21
e-ISSN : 2541-061X
p-ISSN : 2338-1507
Jurnal Riset Akuntansi dan Keuangan
Vol 5, No 1, 2017, pp: 01-21
e-ISSN : 2541-061X
p-ISSN : 2338-1507