PT Ekadharma Tape Industries Tbk. 19

  61  

   

  Perpustakaan Unika LAMPIRAN 1 : DAFTAR NAMA PERUSAHAAN SAMPEL

  62  

   

  Perpustakaan Unika

NO KODE NAMA PERUSAHAAN

  2 AKKU Aneka Kemasindo Utama Tbk

  14 CTBN PT Citra Tubindo Tbk.

  2007

  20 FMII PT Fortune Mate Indonesia Tbk

  19 ESTI PT Ever Shine Textile Industry

  17 DVLA PT Darya Varia Laboratories Tbk 18 EKAD PT Ekadharma Tape Industries Tbk.

  16 DPNS PT Duta Pertiwi Nusantara Tbk.

  15 DAVO PT Davomas Abadi Tbk.

  13 CEKA PT Cahaya Kalbar Tbk.

  3 ALMI PT Alumindo Light Metal Industry

  12 BUDI PT Budi Acid Jaya Tbk.

  1 ADMG PT Polychem Indonesia Tbk

  10 BATA PT Sepatu Bata Tbk.

  9 AUTO PT Astra Otoparts Tbk.

  7 ASGR PT Astra Graphia Tbk 8 ASII PT Astra International Tbk.

  6 ARNA PT Arwana Citramulia Tbk.

  4 AMFG PT Asahimas Flat Glass Co. Ltd 5 APLI PT Asiaplast Industries Tbk.

  11 BRPT PT Barito Pacific Timber Tbk.

  63  

  49 PRAS PT Prima Alloy Steel Tbk.

  58 SOBI PT Sorbitol Inti Murni Corpora

  56 SMCB PT Holcim Indonesia Tbk (Semen Cibinong) 57 SMSM PT Selamat Sempurna Tbk.

  55 SMAR PT Sinar Mas Agro Resources

  53 SAIP PT Surabaya Agung Industri 54 SIPD PT Sierad Produce Tbk.

  52 RMBA PT Bentoel International Inves

  51 RDTX PT Roda Vivatex Tbk.

  50 PYFA PT Pyridam Farma Tbk.

  48 POLY PT Polysindo Eka Perkasa Tbk.

   

  47 PICO PT Pelangi Indah Canindo Tbk.

  45 MTDL PT Metrodata Electronics Tbk 46 PBRX PT Pan Brothers Tex Tbk.

  43 MLBI PT Multi Bintang Indonesia Tbk 44 MRAT PT Mustika Ratu Tbk.

  41 LTLS PT Lautan Luas Tbk 42 MERK PT Merck Indonesia Tbk.

  40 LPIN PT Multi Prima Sejahtera Tbk

  39 LMSH PT Lionmesh Prima Tbk.

  38 LION PT Lion Metal Works Tbk.

  NO KODE NAMA PERUSAHAAN 37 KLBF PT Kalbe Farma Tbk.

  Perpustakaan Unika

  64  

  18 INTP PT Indocement Tunggal Prakarsa 19 KBLI PT GT Kabel Indonesia Tbk.

  28 PTSP PT Pioneerindo Gourmet International Tbk 29 PYFA PT Pyridam Farma Tbk.

  27 PRAS PT Prima Alloy Steel Tbk.

  25 MTDL PT Metrodata Electronics Tbk 26 PAFI PT Panasia Filament Inti Tbk.

  24 MRAT PT Mustika Ratu Tbk.

  23 MLIA PT Mulia Industrindo Tbk.

  21 MASA PT Multistrada Arah Sarana Tbk 22 MERK PT Merck Indonesia Tbk.

  20 LMPI PT Langgeng Makmur Plastic Ind

  17 INTA PT Intraco Penta Tbk

   

  16 INDF PT Indofood Sukses Makmur Tbk.

  15 IGAR PT Igar Jaya Tbk.

  13 HEXA PT Hexindo Adiperkasa Tbk 14 HMSP PT Hanjaya Mandala Sampoerna Tbk.

  11 DVLA PT Darya Varia Laboratories Tbk 12 FASW PT Fajar Surya Wisesa Tbk.

  10 DLTA PT Delta Djakarta Tbk.

  9 CEKA PT Cahaya Kalbar Tbk.

  NO KODE NAMA PERUSAHAAN 8 BRPT PT Barito Pacific Timber Tbk.

  Perpustakaan Unika

  65  

   

  Perpustakaan Unika

NO KODE NAMA PERUSAHAAN

  8 RMBA PT Bentoel International Inves 9 SMGR PT Semen Gresik (Persero) Tbk.

  10 TURI PT Tunas Ridean Tbk

  11 UNTR PT United Tractors Tbk

  66  

   

  Perpustakaan Unika LAMPIRAN 2 : DATA MENTAH & DATA DIOLAH TIAP

  VARIABEL

• 1,32015
• 0,61873
• 70,1399

  9 AUTO 464.741.000.000 287.148.000.000 0,618472

  19 ESTI -15.305.237.194 -51.483.193.840 0,702714

  18 EKAD 4.221.992.681 5.755.148.632

  17 DVLA 49.917.853.000 52.508.646.000

  16 DPNS 679.684.990 -5.304.870.179 1,128125

  15 DAVO 208.455.724.480 196.277.192.500 0,062048

  14 CTBN 221.059.427.718 221.487.615.458

  13 CEKA 24.676.361.894 16.092.446.498 0,533413

  12 BUDI 46.868.000.000 14.124.000.000 2,318323

  11 BRPT 44.533.000.000 8.261.000.000 4,390752

  10 BATA 34.577.678.000 20.160.771.000 0,715097

  8 ASII 7.970.387.000.000 4.490.838.000.000 0,774811

  7 ASGR 72.074.000.366 55.565.251.184 0,297106

  6 ARNA 44.258.422.350 29.137.596.644 0,518946

  5 APLI -4.584.651.718 66.309.799

  4 AMFG 153.133.660.000 -17.219.568.000 9,893002

  3 ALMI 31.726.079.871 83.210.869.967

  2 AKKU -38.439.188 120.066.832

  1 ADMG 57.483.073.000 -266.966.835.000 1,215319

  NO KODE AE 2007 (a) AE 2006 (b) UE 2007 (a) – (b) (b)

  Data Unexpected Earnings (UE) Sampel 2007 :

   

  67  

  Perpustakaan Unika

• 0,00193
• 0,04934
• 0,2664

  Perpustakaan Unika

  47 PICO 8.524.937.158 1.879.515.849 3,535709

  58 SOBI 106.484.188.000 30.229.522.000 2,522523

  57 SMSM 88.562.793.500 72.970.958.216 0,213672

  56 SMCB 169.410.000.000 175.945.000.000

  55 SMAR 988.943.863.116 626.693.652.503 0,578034

  54 SIPD 21.196.442.562 49.646.744.439

  53 SAIP -182.556.995.589 18.259.547.682

  52 RMBA 242.916.734.144 145.509.661.778 0,66942

  51 RDTX 34.821.603.229 34.577.577.436 0,007057

  50 PYFA 1.743.483.869 1.729.406.246 0,00814

  49 PRAS 2.773.564.587 -2.761.453.528 2,004386

  48 POLY -1.028.032.363.397 -25.429.532.594

  46 PBRX 24.717.037.638 6.038.239.822 3,093418

  68  

  45 MTDL 69.189.281.021 31.926.309.186 1,167156

  44 MRAT 11.130.009.996 9.096.227.057 0,223585

  43 MERK 89.486.022.000 86.562.197.000 0,033777

  42 MLBI 84.456.000.000 73.636.000.000 0,146939

  41 LTLS 102.556.000.000 53.898.000.000 0,902779

  40 LPIN 18.034.504.389 -939.128.143 20,20345

  39 LMSH 5.942.206.112 2.667.461.566 1,227663

  38 LION 25.298.384.327 20.642.386.061 0,225555

  37 KLBF 811.647.239.876 764.357.450.660 0,061869

  NO KODE AE 2007 (a) AE 2006 (b) UE 2007 (a) – (b) (b)

   

• 39,4267
• 10,9979
• 0,57305
• 0,03714

  69  

   

  Perpustakaan Unika UE 2008 AE 2008 AE 2007 NO KODE (a) – (b) (a) (b) (b)

  5 BATA 157.562.668.000 34.577.678.000 3,556774

  6 BRAM 105.187.412.000 44.071.956.000 1,38672

  7 BRNA 22.498.483.472 13.273.390.289 0,695007

  8 BRPT -3.875.735.000.000 44.533.000.000 -88,0306

  9 CEKA 27.867.555.443 24.676.361.894 0,129322

  10 DLTA 85.615.426.000 48.335.803.000 0,771263

  11 DVLA 70.819.094.000 49.917.853.000 0,418713

  12 FASW 36.553.869.861 121.970.185.307 -0,7003

  13 HEXA 225.485.000.000 49.522.000.000 3,553229

  14 HMSP 3.897.120.000.000 3.632.842.000.000 0,072747

  15 IGAR 9.913.937.296 21.067.932.847 -0,52943

  16 INDF 1.798.270.000.000 1.350.717.000.000 0,331345

  17 INTA 22.943.741.774 9.513.887.731 1,411605

  18 INTP 1.745.582.169.729 978.718.023.225 0,783539

  19 KBLI 26.644.586.382 25.634.676.960 0,039396

  20 LMPI 2.571.939.722 12.400.202.336 -0,79259

  21 MASA 2.973.530.928 29.204.495.783 -0,89818

  22 MERK 98.611.148.000 89.486.022.000 0,101973

  23 MLIA

• 758.721.741.000 -1.013.647.987.000 0,251494

  24 MRAT 22.290.067.707 11.130.009.996 1,0027

  25 MTDL 82.074.804.036 69.189.281.021 0,186236

  26 PAFI -145.864.156.004

• 56.096.879.744 -1,60022

  70  

   

  Perpustakaan Unika UE 2009 AE 2009 AE 2008 NO KODE (a) – (b) (a) (b) (b)

  2 ASGR 66.947.559.186 62.486.617.867 0,07139

  3 ASII 12.444.000.000.000 11.298.000.000.000 0,101434

  4 AUTO 809.955.000.000 609.928.000.000 0,327952

  5 INTA 37.473.252.355 22.943.741.774 0,633267

  6 LTLS 98.918.000.000 202.679.000.000 -0,51195

  7 MTDL 57.795.582.576 82.074.804.036 -0,29582

  8 RMBA 25.165.110.922 239.137.880.999 -0,89477

  9 SMCB 912.305.000.000 281.296.000.000 2,243221

  10 TURI 310.387.000.000 245.079.000.000 0,266477

  11 UNTR 3.849.695.000.000 2.685.435.000.000 0,433546

  Data Growth (PBV) Sampel 2007 :

  NILAI JML SHM TOT EKUITAS BUKU PER PRICE 31 DES PBV NO KODE BEREDAR (1) LBR SHM (4) ( 5) = (4) / (3) (2) (3) = (1) / (2)

  1 ADMG 1.319.130.871.000 175

  3.889.179.559 339,180 0,515950644

  2 AKKU 34.548.070.635

  69 230.000.000 150,209 0,45935995

  3 ALMI 446.682.425.215 950

  308.000.000 1.450,268 0,655051516

  4 AMFG 1.300.476.111.000 3.200 434.000.000 2.996,489 1,067916579

  71  

  3,778299321

  1.700 0,809804104

  33 INTA 320.089.605.077 432.005.844 740,938

  2.750 3,71151094

  34 JKSW -388.603.613.262 150.000.000 -2.590,691 205 -0,079129475

  35 KARW -21.386.488.062 587.152.700 -36,424 400 -10,98175069

  36 KBLI 182.526.742.213 1.492.235.107 122,318

  90 0,735788948

  333,483 1.260

  38 LION 169.869.656.190 52.016.000 3.265,719

  730 0,213372567

  2.200 0,673664753

  39 LMSH 29.141.114.218 79.865.055 364,879

  2.100 5,755326109

  40 LPIN 77.839.844.496 21.250.000 3.663,052

  1.600 0,436794295

  41 LTLS 596.140.000.000 780.000.000 764,282

  440 0,575703694

  Perpustakaan Unika

  32 INDS 78.722.742.572 37.500.000 2.099,273

  31 INDR 2.238.698.030.050 654.351.707 3.421,246

   

  25 HEXA 380.791.000.000 840.000.000 453,323

  NO KODE TOT EKUITAS (1) JML SHM BEREDAR (2) NILAI BUKU PER LBR SHM (3) = (1) / (2) PRICE 31 DES (4) PBV ( 5) = (4) / (3)

  21 FPNI -6.783.739.573 410.200.000 -16,538 400 -24,18724926

  22 GDYR 299.524.255.000 41.000.000 7.305,470

  13.000 1,779488609

  23 GGRM 14.119.796.000.000 1.924.088.000 7.338,436

  8.500 1,158285006

  24 GJTL 2.385.814.000.000 3.168.000.000 753,098

  490 0,650645859

  740 1,632391522

  285 0,597161455

  26 HMSP 8.063.542.000.000 4.500.000.000 1.791,898

  14.300 7,980363964

  27 IGAR 189.797.533.661 1.050.000.000 180,760

  119 0,658333107

  28 IKBI 440.049.454.957 306.000.000 1.438,070

  900 0,625838748

  29 INAF 291.562.628.966 3.099.267.500 94,075

  205 2,179119593

  30 INAI 75.597.645.549 158.400.000 477,258

37 KLBF 3.386.861.941.228 10.156.014.422

  72  

   

  Perpustakaan Unika NILAI JML SHM TOT EKUITAS BUKU PER PRICE 31 DES PBV NO KODE BEREDAR (1) LBR SHM (4) ( 5) = (4) / (3) (2) (3) = (1) / (2)

  59 SRSN 186.249.134.000 360

  6.020.000.000 30,938 11,63602726

  60 STTP 358.620.381.463 365

  1.310.000.000 273,756 1,33330403

  61 SULI 579.937.170.686 3.225 1.225.624.067 473,177 6,815630754

  62 TBLA 934.959.637.000 630

  4.163.262.461 224,574 2,805313991

  63 TURI 856.276.000.000 1.240 1.395.000.000 613,818 2,020143038

  64 ULTJ 831.156.954.996 650

  2.888.382.000 287,759 2,258837261

  65 UNTR 5.733.335.000.000 10.900 2.851.197.400 2.010,852 5,42058883

  66 UNVR 2.692.141.000.000 6.750 7.630.000.000 352,836 19,13068446

  Sampel 2008 : NILAI BUKU JML SHM TOT EKUITAS PER LBR PRICE 31 DES PBV NO KODE BEREDAR (1) SHM (4) ( 5) = (4) / (3) (2) (3) = (1) / (2)

  1 ARNA 283.221.266.200 390

  917.678.872 308,628 1,263657793

  2 ASGR 332.874.440.764 200

  1.348.780.500 246,797 0,810383938

  3 ASII 33.080.000.000.000 10.550 4.048.355.314 8.171,220 1,291116946

  4 AUTO 2.652.969.000.000 17.500 771.157.280 3.440,244 5,086848885

  5 BATA 273.118.240.000 20.000 13.000.000 21.009,095 0,951968642

  6 BRAM 998.024.806.000 1.800 450.000.000 2.217,833 0,811603074

  7 BRNA 181.297.477.739 320

  138.000.000 1.313,750 0,243577575

  8 BRPT 6.824.991.000.000 600

  6.979.892.784 977,807 0,613617757

• 13,76218467

  37 UNTR 11.131.607.000.000 3.326.877.283 3.345,963

  34 SULI 324.950.643.299 1.236.022.143 262,900

  185 0,703688702

  35 TCID 816.166.049.465 201.066.667 4.059,181

  5.200 1,281046509

  36 TURI 1.024.630.000.000 1.395.000.000 734,502

  750 1,0211003

  4.400 1,315017683

  33 SPMA 661.832.283.857 1.492.046.658 443,573

  Sampel 2009 : NO KODE TOT EKUITAS (1) JML SHM BEREDAR (2) NILAI BUKU PER LBR SHM (3) = (1) / (2) PRICE 31 DES (4) PBV ( 5) = (4) / (3)

  1 AKRA 1.741.060.477.000 3.138.292.500 554,780

  1.170 2,108945826

  2 ASGR 380.938.939.776 1.348.322.500 282,528

  315 1,114933505

  3 ASII 39.894.000.000.000 4.048.355.314 9.854,372

  34.700 3,521279626

  87 0,196134372

  4.175 3,068818696

  73  

  127 0,650752974

   

  NO KODE TOT EKUITAS (1) JML SHM BEREDAR (2) NILAI BUKU PER LBR SHM (3) = (1) / (2) PRICE 31 DES (4) PBV ( 5) = (4) / (3)

  25 MTDL 317.150.812.121 2.041.925.923 155,319

  71 0,4571224

  26 PAFI -23.998.278.100 1.611.067.000 -14,896

  205

  27 PRAS 114.753.221.317 588.000.000 195,159

  28 PTSP 4.810.594.753 220.808.000 21,786

  32 SMGR 8.069.585.873.000 5.931.520.000 1.360,458

  360 16,52412728

  29 PYFA 69.253.034.523 535.080.000 129,426

  50 0,386322422

  30 RMBA 1.730.200.574.890 6.733.125.000 256,968

  520 2,023594866

  31 SMCB 2.537.926.000.000 7.662.900.000 331,197

  630 1,90219376

  Perpustakaan Unika

  Perpustakaan Unika

  13 CEKA 58.873.154.248 219.037.391.064 0,268781

  24 GJTL 4.508.847.000.000 2.385.814.000.000 1,889857

  23 GGRM 866.866.000.000 14.119.796.000.000 0,061394

  22 GDYR 37.065.571.000 299.524.255.000 0,123748

  21 FPNI 36.188.419.948 -6.783.739.573

  20 FMII 15.631.709.708 164.989.415.513 0,094744

  19 ESTI 28.485.051.381 271.096.694.179 0,105073

  18 EKAD 2.864.068.974 60.840.715.169 0,047075

  17 DVLA 23.325.087.000 462.230.201.000 0,050462

  16 DPNS 14.288.235.370 109.254.879.164 0,130779

  15 DAVO 2.539.570.224.766 3.868.528.173.315 0,656469

  14 CTBN 86.137.404.911 845.338.719.655 0,101897

  12 BUDI 375.493.000.000 625.962.000.000 0,599865

  74  

  11 BRPT 2.968.366.000.000 9.319.827.000.000 0,3185

  10 BATA 14.713.431.000 207.699.572.000 0,07084

  9 AUTO 335.881.000.000 2.261.414.000.000 0,148527

  8 ASII 10.168.573.000.000 26.962.594.000.000 0,377136

  7 ASGR 11.485.837.305 314.076.374.312 0,03657

  6 ARNA 205.006.072.344 233.519.343.445 0,877898

  5 APLI 50.458.908.489 130.303.818.953 0,38724

  4 AMFG 146.165.100.000 1.300.476.111.000 0,112394

  3 ALMI 28.179.692.249 446.682.425.215 0,063087

  2 AKKU 1.716.872.254 34.548.070.635 0,049695

  NO KODE UTANG JK PJG (1) TOT EKUITAS (2) DER (3) = (1) / (2)

   

• 5,33458
• 0,11384

  Perpustakaan Unika

  52 RMBA 1.474.903.906.586 1.541.519.459.541 0,956786

  63 TURI 978.631.000.000 856.276.000.000 1,142892

  62 TBLA 976.208.261.000 934.959.637.000 1,044118

  61 SULI 802.958.649.645 579.937.170.686 1,384561

  60 STTP 43.222.491.554 358.620.381.463 0,120524

  59 SRSN 31.186.155.000 186.249.134.000 0,167443

  58 SOBI 58.855.990.000 441.320.354.000 0,133363

  57 SMSM 37.760.602.234 482.203.832.914 0,078308

  56 SMCB 3.852.510.000.000 2.257.357.000.000 1,706646

  55 SMAR 2.345.312.534.213 3.528.245.914.590 0,664725

  54 SIPD 18.192.405.431 1.005.810.941.413 0,018087

  53 SAIP 2.755.738.581.786 -711.801.175.698

  51 RDTX 133.264.048.050 374.273.070.866 0,356061

  75  

  50 PYFA 4.195.451.126 66.944.157.194 0,062671

  49 PRAS 53.271.264.916 129.566.515.022 0,41115

  48 POLY 805.724.306.718 -7.077.643.603.114

  47 PICO 8.244.263.949 137.909.598.836 0,05978

  46 PBRX 105.023.827.443 142.369.539.134 0,737685

  45 MTDL 32.265.718.068 284.281.847.110 0,113499

  44 MRAT 5.720.289.325 279.559.368.478 0,020462

  43 MERK 8.144.943.000 280.223.737.000 0,029066

  42 MLBI 37.212.000.000 197.723.000.000 0,188203

  41 LTLS 81.027.000.000 596.140.000.000 0,135919

  NO KODE UTANG JK PJG (1) TOT EKUITAS (2) DER (3) = (1) / (2)

   

• 3,8715

  Perpustakaan Unika

  21 MASA 688.819.526.603 1.284.796.459.194 0,536131

  32 SMGR 337.149.168.000 8.069.585.873.000 0,04178

  31 SMCB 3.993.598.000.000 2.537.926.000.000 1,573568

  30 RMBA 1.493.412.682.608 1.730.200.574.890 0,863144

  29 PYFA 4.290.144.063 69.253.034.523 0,061949

  28 PTSP 43.422.975.646 4.810.594.753 9,02653

  27 PRAS 71.733.231.043 114.753.221.317 0,625109

  26 PAFI 382.425.212.953 -23.998.278.100

  25 MTDL 128.826.431.712 317.150.812.121 0,406199

  24 MRAT 7.647.709.809 303.622.641.425 0,025188

  23 MLIA 213.023.651.000 -4.962.024.307.000

  22 MERK 9.320.194.000 327.323.807.000 0,028474

  20 LMPI 56.619.326.875 392.909.786.998 0,144103

  76  

  19 KBLI 160.945.435.018 208.134.602.956 0,773276

  18 INTP 821.091.680.610 8.500.193.560.385 0,096597

  17 INTA 339.003.757.394 328.623.475.813 1,031587

  16 INDF 10.170.208.000.000 8.498.749.000.000 1,196671

  15 IGAR 13.057.365.511 191.507.887.524 0,068182

  14 HMSP 441.377.000.000 8.047.896.000.000 0,054844

  13 HEXA 89.226.000.000 612.660.000.000 0,145637

  12 FASW 1.885.815.818.778 1.307.859.094.338 1,441911

  11 DVLA 19.164.521.000 507.849.295.000 0,037737

  10 DLTA 30.694.198.000 519.768.305.000 0,059054

  NO KODE UTANG JK PJG (1) TOT EKUITAS (2) DER (3) = (1) / (2)

   

• 0,04293
• 15,9355

  77  

   

  NO KODE UTANG JK PJG (1) TOT EKUITAS (2) DER (3) = (1) / (2)

  8 RMBA 1.497.711.354.501 1.755.365.685.812 0,853219

  9 SMCB 2.786.641.000.000 3.314.890.000.000 0,840644

  10 TURI 149.795.000.000 1.000.217.000.000 0,149763

  11 UNTR 3.227.782.000.000 13.843.710.000.000 0,233159

  Data Risiko Sistematik (Beta Koreksi) Sampel 2007 :

NO KODE BETA KOREKSI

  1 ADMG

  Perpustakaan Unika

• 0,0011
• 0,08736
• 0,30822
• 0,03003
• 0,35678
• 0,000003794

  3 ALMI

  5 APLI

  6 ARNA 0,19794

  7 ASGR 0,06924

  8 ASII 0,15469

  9 AUTO

  10 BATA 0,63353

  11 BRPT 0,06651

  12 BUDI

  13 CEKA 0,98317

  2 AKKU

  4 AMFG 0,25204

  78  

   

  Perpustakaan Unika

BETA NO KODE KOREKSI

  31 INDR

• 0,03587

  32 INDS 0,13735

  33 INTA 0,11376

  34 JKSW

• 0,03627

  35 KARW 0,03843

  36 KBLI

• 0,23407

  37 KLBF 0,06564

  38 LION

• 0,14659

  39 LMSH

• 0,11824

  40 LPIN 0,02261

  41 LTLS

• 0,48004

  42 MLBI 0,95688

  43 MERK 0,2364

  44 MRAT 0,08167

  45 MTDL 0,3665

  46 PBRX 0,11777

  47 PICO 0,82744

  48 POLY 0,0612

  49 PRAS 0,83934

  50 PYFA

• 0,38516

  51 RDTX

• 0,92948

  52 RMBA 0,59205

  53 SAIP 0,059

  79  

   

  Perpustakaan Unika Sampel 2008 : NO KODE BETA KOR.

  1 ARNA 0,167

  2 ASGR 0,19

  3 ASII

• 0,088

  4 AUTO

• 0,265

  5 BATA

• 0,005

  6 BRAM

• 0,09

  7 BRNA 0,606

  8 BRPT 0,025

  9 CEKA 0,427

  10 DLTA

• 0,016

  11 DVLA 0,222

  12 FASW

• 0,377

  13 HEXA 0,213

  14 HMSP 0,392

  15 IGAR 0,026

  16 INDF 0,213

  17 INTA 0,739

  18 INTP 0,324

  19 KBLI 0,047

  20 LMPI 0,115

  21 MASA 0,53

  22 MERK 0,36

  80  

   

  Sampel 2009 : NO KODE BETA KOR.

  1 AKRA 0,103

  2 ASGR 0,105

  3 ASII 0,186

  4 AUTO 0,565

  5 INTA 0,4

  6 LTLS 0,799

  7 MTDL

• 0,187
• 0,154

  8 RMBA 0,634

  9 SMCB

  10 TURI 0,425

  11 UNTR 0,182

  Perpustakaan Unika

  Perpustakaan Unika

     

  

Data Persistensi Laba

Sampel 2007 :

NO KODE AE 2007 AE 2006 AE 2005 AE 2004 PERSISTENSI ABS PERS

  1 ADMG 57.483.073.000 -266.966.835.000 6.955.618.000 418.956.324.000 -0,015 0,015

  2 AKKU -38.439.188 120.066.832 1.484.831.847 2.522.208.452 0,608 0,608

  3 ALMI 31.726.079.871 83.210.869.967 1.784.215.175 -37.876.076.620 0,116 0,116

  4 AMFG 153.133.660.000 -17.219.568.000 212.547.113.000 206.784.401.000 -0,264 0,264

  5 APLI -4.584.651.718 66.309.799 -4.345.755.936 -7.415.527.247 -0,103 0,103

  6 ARNA 44.258.422.350 29.137.596.644 36.320.376.468 25.876.172.251 -0,921 0,921

  7 ASGR 72.074.000.366 55.565.251.184 36.066.628.399 43.419.291.532 1,059 1,059

  8 ASII 7.970.387.000.000 4.490.838.000.000 6.332.973.000.000 6.381.839.000.000 -1,351 1,351

  9 AUTO 464.741.000.000 287.148.000.000 351.843.000.000 259.941.000.000 -1,074 1,074

  10 BATA 34.577.678.000 20.160.771.000 25.086.055.000 35.308.731.000 -0,459 0,459

  11 BRPT 44.533.000.000 8.261.000.000 230.185.846.509 -145.295.497.171 -0,561 0,561

  12 BUDI 46.868.000.000 14.124.000.000 -6.882.000.000 -9.423.000.000 2,003 2,003

  13 CEKA 24.676.361.894 16.092.446.498 -6.368.293.361 -23.200.273.740 0,768 0,768

  14 CTBN 221.059.427.718 221.487.615.458 70.603.627.787 13.774.882.483 0,575 0,575

  15 DAVO 208.455.724.480 196.277.192.500 90.069.211.826 98.957.932.007 0,570 0,57

  16 DPNS 679684990 -5304870179 4367507972 6266438887 0,014 0,014

  17 DVLA 49.917.853.000 52.508.646.000 71.576.356.000 49.810.964.000 -0,052 0,052

  18 EKAD 4.221.992.681 5.755.148.632 5.184.928.538 4.141.082.678

• 0,456 0,456

  19 ESTI -15.305.237.194 -51.483.193.840 -9.205.085.662 -14.575.450.757 -0,482 0,482

  20 FMII 142.511.047 2.657.733.959 -4.565.702.967 -58.223.724.251 0,099 0,099

  21 FPNI -52.553.128.644 -32.039.466.860 -57.135.272.353 -31.751.318.717 -0,905 0,905

  Perpustakaan Unika

     

NO KODE AE 2007 AE 2006 AE 2005 AE 2004 PERSISTENSI ABS PERS

  22 GDYR 42.399.174.000 25.396.749.000 -7.249.294.000 24.990.997.000 -0,227 0,227

  23 GGRM 1.445.949.000.000 1.009.496.000.000 1.890.873.000.000 1.791.182.000.000 -0,089 0,089

  24 GJTL 90.841.000.000 118.401.000.000 172.373.000.000 441.475.000.000 0,236 0,236

  25 HEXA 49.522.000.000 39.428.000.000 97.771.090.333 91.418.307.815 0,252 0,252

  26 HMSP 3.632.842.000.000 3.557.491.000.000 2.436.521.000.000 2.039.938.000.000 0,631 0,631

  27 IGAR 21.067.932.847 12.662.329.722 17.732.767.867 31.827.717.622 -0,059 0,059

  28 IKBI 77.466.616.243 44.373.633.211 23.749.261.703 7.338.894.854 1,457 1,457

  29 INAF 11.077.021.046 15.240.703.403 9.594.763.708 7.238.995.377 0,016 0,016

  30 INAI 334.370.529 2.228.385.051 -20.774.060.821 -15.801.245.221 0,253 0,253

  31 INDR 21.763.353.020 18.875.233.307 19.530.955.830 46.326.814.617 -0,031 0,031

  32 INDS 9.887.928.336 2.171.591.250 -6.153.810.219 -19.151.497.528 0,743 0,743

  33 INTA 9.513.887.731 7.065.909.337 17.997.762.600 5.440.189.271

• 0,635 0,635

  34 JKSW -35.001.818.020 5.563.339.962 -16.016.714.346 -50.878.604.914 -0,245 0,245

  35 KARW 6.138.483.350 -74.429.552.819 -2.421.162.652 592.045.640 -0,575 0,575

  36 KBLI 25.634.676.960 50.381.891.133 25.607.713.036 -99.308.849.878 0,064 0,064

  37 KLBF 811.647.239.876 764.357.450.660 751.309.944.354 543.878.550.292 0,181 0,181

  38 LION 25.298.384.327 20.642.386.061 19.022.953.658 23.552.933.831 -0,571 0,571

  39 LMSH 5.942.206.112 2.667.461.566 4.107.336.724 5.505.466.185

• 0,655 0,655

  40 LPIN 18.034.504.389 -939.128.143 -11.304.994.481 -3.404.365.930 1,063 1,063

  41 LTLS 102.556.000.000 53.898.000.000 68.443.000.000 72.975.000.000 -2,169 2,169

  42 MLBI 84.456.000.000 73.636.000.000 87.039.000.000 87.313.000.000 -0,289 0,289

  43 MERK 89.486.022.000 86.562.197.000 57.699.807.000 57.247.268.000 0,608 0,608

  44 MRAT 11.130.009.996 9.096.227.057 8.510.043.884 13.150.786.421

• 0,317 0,317

  Perpustakaan Unika

     

NO KODE AE 2007 AE 2006 AE 2005 AE 2004 PERSISTENSI ABS PERS

  46 PBRX 24.717.037.638 6.038.239.822 7.619.225.993 7.732.589.195

• 10,834 10,834

  47 PICO 8.524.937.158 1.879.515.849 1.774.173.441 -16.206.744.934 0,192 0,192

  48 POLY -1.028.032.363.397 -25.429.532.594 -843.229.202.010 -2.047.891.276.423 -0,034 0,034

  49 PRAS 2.773.564.587 -2.761.453.528 4.600.058.545 11.986.262.283 0,124 0,124

  50 PYFA 1.743.483.869 1.729.406.246 1.328.422.334 1.431.690.739 0,338 0,338

  51 RDTX 34.821.603.229 34.577.577.436 21.134.214.479 12.191.338.693 0,564 0,564

  52 RMBA 242.916.734.144 145.509.661.778 108.165.604.794 80.938.123.594 2,118 2,118

  53 SAIP -182.556.995.589 18.259.547.682 -601.188.479.711 -383.697.009.220 -0,153 0,153

  54 SIPD 21.196.442.562 49.646.744.439 -122.445.694.975 -154.415.653.927 0,414 0,414

  55 SMAR 988.943.863.116 626.693.652.503 304.203.348.356 -115.823.291.813 0,915 0,915

  56 SMCB 169.410.000.000 175.945.000.000 -334.081.000.000 -533.130.000.000 0,567 0,567

  57 SMSM 88.562.793.500 72.970.958.216 71.400.518.165 70.356.599.365 6,832 6,832

  58 SOBI 106.484.188.000 30.229.522.000 41.121.036.000 42.661.121.000 -5,902 5,902

  59 SRSN 25.694.700.000 23.384.506.000 22.778.008.000 -38.030.947.000 0,029 0,029

  60 STTP 15.594.767.180 14.426.010.016 10.636.507.502 28.599.471.784 -0,249 0,249

  61 SULI 39.378.130.537 -52.941.697.857 703.341.143 72.280.183.791 -0,251 0,251

  62 TBLA 98.219.965.000 52.975.450.000 6.221.116.000 16.388.301.000 1,380 1,38

  63 TURI 189.816.000.000 22.211.000.000 142.732.000.000 152.731.000.000 -0,794 0,794

  64 ULTJ 30.393.032.480 14.604.174.200 4.420.551.183 4.414.264.100 2,050 2,05

  65 UNTR 1.506.046.000.000 941.905.000.000 1.062.559.000.000 1.133.184.000.000 -2,572 2,572

  66 UNVR 1.962.147.000.000 1.721.038.000.000 1.439.986.000.000 1.462.865.000.000 1,342 1,342

  Perpustakaan Unika

     

  Sampel 2008 :

NO KODE AE 2008 AE 2007 AE 2006 AE 2005 PERSISTENSI ABS PERS

  1 ARNA 55.220.408.768 44.258.422.350 29.137.596.644 36.320.376.468 0,770 0,77

  2 ASGR 62.486.617.867 72.074.000.366 55.565.251.184 36.066.628.399 0,212 0,212

  3 ASII 11.298.000.000.000 7.970.000.000.000 4.490.838.000.000 6.332.973.000.000 0,897 0,897

  4 AUTO 609.928.000.000 464.741.000.000 287.148.000.000 351.843.000.000 1,047 1,047

  5 BATA 157.562.668.000 34.577.678.000 20.160.771.000 25.086.055.000 9,330 9,33

  6 BRAM 105.187.412.000 44.071.956.000 29.131.555.000 138.669.810.000 -0,374 0,374

  7 BRNA 22.498.483.472 13.273.390.289 5.927.461.582 20.128.208.918 -0,496 0,496

  8 BRPT -3.875.735.000.000 44.533.000.000 8.261.000.000 230.185.846.509 6,713 6,713

  9 CEKA 27.867.555.443 24.676.361.894 16.092.446.498 -6.368.293.361 0,380 0,38

  10 DLTA 85.615.426.000 48.335.803.000 56.591.223.000 38.575.929.000 -0,355 0,355

  11 DVLA 70.819.094.000 49.917.853.000 52.508.646.000 71.576.356.000 -0,478 0,478

  12 FASW 36.553.869.861 121.970.185.307 5.828.050.163 4.685.596.822 -0,227 0,227

  13 HEXA 225.485.000.000 49.522.000.000 39.428.000.000 97.771.090.333 -1,335 1,335

  14 HMSP 3.897.120.000.000 3.632.842.000.000 3.557.491.000.000 2.436.521.000.000 0,190 0,19

  15 IGAR 9.913.937.296 21.067.932.847 12.662.329.722 17.732.767.867 -1,354 1,354

  16 INDF 1.798.270.000.000 1.350.717.000.000 742.322.000.000 236.997.704.889 0,941 0,941

  17 INTA 22.943.741.774 9.513.887.731 7.065.909.337 17.997.762.600 -0,651 0,651

  18 INTP 1.745.582.169.729 978.718.023.225 739.685.877.628 116.023.426.558 1,008 1,008

  19 KBLI 26.644.586.382 25.634.676.960 50.381.891.133 25.607.713.036 -0,521 0,521

  20 LMPI 2.571.939.722 12.400.202.336 3.313.269.414 5.345.737.591 -0,828 0,828

  21 MASA 2.973.530.928 29.204.495.783 2.791.850.483 -398.299.055.857 0,029 0,029

  22 MERK 98.611.148.000 89.486.022.000 57.699.807.000 57.247.268.000 0,792 0,792

     

  35 TCID 114.854.035.121 111.232.287.817 92.864.924.821 82.492.058.369 0,699 0,699

  Perpustakaan Unika

  6 LTLS 98.918.000.000 202.679.000.000 102.556.000.000 53.898.000.000 -0,175

  5 INTA 37.473.252.355 22.943.741.774 9.513.887.731 7.065.909.337 1,533 1,533

  4 AUTO 809.955.000.000 609.928.000.000 464.741.000.000 287.148.000.000 1,060 1,06

  3 ASII 12.444.000.000.000 11.298.000.000.000 7.970.387.000.000 4.490.838.000.000 0,659 0,659

  2 ASGR 66.947.559.186 62.486.617.867 72.074.000.366 55.565.251.184 -0,574 0,574

  1 AKRA 339.896.367.000 270.951.683.000 237.194.720.000 142.796.329.000 0,705 0,705

  Sampel 2009 :

  37 UNTR 2.685.435.000.000 1.506.046.000.000 941.905.000.000 1.062.559.000.000 2,588 2,588

  36 TURI 245.079.000.000 189.816.000.000 22.211.000.000 142.732.000.000 -0,010 0,01

  34 SULI -303.297.851.279 39.378.130.537 -52.941.697.857 703.341.143 -3,588 3,588

  

NO KODE AE 2008 AE 2007 AE 2006 AE 2005 PERSISTENSI ABS PERS

  33 SPMA -14.302.222.798 27.397.248.948 8.149.182.725 -63.598.926.747 -0,106 0,106

  32 SMGR 2.543.959.976.000 1.793.539.285.000 1.033.499.462.000 519.489.931.000 1,171 1,171

  31 SMCB 282.220.000.000 169.410.000.000 175.945.000.000 -334.081.000.000 0,096 0,096

  30 RMBA 239.137.880.999 242.916.734.144 145.509.661.778 108.165.604.794 0,547 0,547

  29 PYFA 2.308.877.329 1.743.483.869 1.729.406.246 1.328.422.334 0,763 0,763

  28 PTSP 4.425.351.822 954.126.074 5.125.142.408 -20.218.049.630 -0,122 0,122

  27 PRAS -14.813.293.705 2.773.564.587 -2.761.453.528 4.600.058.545 -1,317 1,317

  26 PAFI -145.864.156.004 -56.096.879.744 -34.178.870.278 -59.390.739.410 0,929 0,929

  25 MTDL 82.074.804.036 69.189.281.021 31.926.309.186 23.662.405.444 0,870 0,87

  24 MRAT 22.290.067.707 11.130.009.996 9.096.227.057 8.510.043.884 5,153 5,153

NO KODE AE 2009 AE 2008 AE 2007 AE 2006 PERSISTENSI ABS PERS

  Perpustakaan Unika

     

NO KODE AE 2009 AE 2008 AE 2007 AE 2006 PERSISTENSI ABS PERS

  7 MTDL 57.795.582.576 82.074.804.036 69.189.281.021 31.926.309.186 -0,099 0,099

  8 RMBA 25.165.110.922 239.137.880.999 242.916.734.144 145.509.661.778 -1,092 1,092

  9 SMCB 912.305.000.000 281.296.000.000 169.410.000.000 175.945.000.000 6,261 6,261

  10 TURI 310.387.000.000 245.079.000.000 189.816.000.000 22.211.000.000 0,492 0,492

  11 UNTR 3.849.695.000.000 2.685.435.000.000 1.506.046.000.000 941.905.000.000 1,290 1,29

  87  

  11 BRPT 16.912.119.000.000 30,45905

  21 FPNI 242.459.805.453 26,2141

  20 FMII 313.032.267.057 26,46957

  19 ESTI 540.721.878.346 27,01617

  18 EKAD 84.926.214.500 25,16505

  17 DVLA 560.930.742.000 27,05286

  16 DPNS 156.052.451.747 25,77346

  15 DAVO 3.868.528.173.315 28,9839

  14 CTBN 1.601.064.753.064 28,10169

  13 CEKA 613.679.506.628 27,14274

  12 BUDI 1.485.651.000.000 28,02687

  10 BATA 332.080.232.000 26,52864

   

  9 AUTO 3.454.254.000.000 28,87063

  8 ASII 63.519.598.000.000 31,78237

  7 ASGR 624.557.293.214 27,16031

  6 ARNA 630.587.291.714 27,16992

  5 APLI 295.233.917.027 26,41103

  4 AMFG 1.759.800.349.000 28,19622

  3 ALMI 1.370.927.840.715 27,94651

  2 AKKU 53.884.736.781 24,71011

  1 ADMG 4.161.340.040.000 29,05686

  NO KODE TOT AKT SIZE

  Data Size Perusahaan Sampel 2007 :

  Perpustakaan Unika

  88  

   

  NO KODE TOT AKT SIZE

  38 LION 216.129.508.805 26,09914

  39 LMSH 62.812.399.313 24,86342

  40 LPIN 139.252.657.007 25,65956

  41 LTLS 2.135.084.000.000 28,38953

  42 MLBI 621.835.000.000 27,15594

  43 MERK 331.062.225.000 26,52557

  Perpustakaan Unika

44 MRAT 315.997.722.658 26,479

  47 PICO 452.880.149.487 26,83889

  48 POLY 5.448.182.115.881 29,3263

  46 PBRX 833.092.974.381 27,44841

  50 PYFA 95.157.347.340 25,2788

  51 RDTX 583.454.291.860 27,09223

  52 RMBA 3.859.160.327.022 28,98147

  53 SAIP 2.661.804.433.725 28,61003

  54 SIPD 1.294.772.758.402 27,88936

  55 SMAR 8.063.168.750.738 29,71833

  56 SMCB 7.208.250.000.000 29,60625

  57 SMSM 830.049.538.892 27,44475

  58 SOBI 842.504.689.000 27,45965

  59 SRSN 334.128.209.000 26,53479

  60 STTP 517.448.084.688 26,97218

  45 MTDL 1.162.250.916.208 27,78138

  49 PRAS 542.959.754.143 27,0203

  89  

  20 LMPI 560.078.203.949 27,05134

  31 SMCB 7.674.980.000.000 29,66899

  30 RMBA 4.455.531.963.727 29,12517

  29 PYFA 98.655.309.435 25,3149

  28 PTSP 81.755.257.118 25,127

  27 PRAS 555.320.858.382 27,04281

  26 PAFI 581.841.786.867 27,08946

  25 MTDL 1.288.795.504.203 27,88473

  24 MRAT 354.780.623.962 26,59477

  23 MLIA 3.733.017.638.000 28,94824

  22 MERK 375.064.492.000 26,65036

  21 MASA 2.379.024.168.134 28,49771

  19 KBLI 607.231.946.434 27,13218

   

  18 INTP 11.286.706.863.779 30,05465

  17 INTA 1.137.218.196.524 27,75961

  16 INDF 39.594.264.000.000 31,30971

  15 IGAR 305.782.633.658 26,44614

  14 HMSP 16.133.819.000.000 30,41194

  13 HEXA 1.838.946.000.000 28,24021

  12 FASW 3.718.547.929.224 28,94435

  11 DVLA 637.660.844.000 27,18107

  10 DLTA 698.296.738.000 27,27191

  9 CEKA 604.641.844.990 27,1279

  NO KODE TOT AKT SIZE

  Perpustakaan Unika

  90  

   

  Perpustakaan Unika NO KODE TOT AKT SIZE

  8 RMBA 4.302.659.178.165 29,09025

  9 SMCB 7.265.366.000.000 29,61414

  10 TURI 1.770.692.000.000 28,20239

  11 UNTR 24.404.828.000.000 30,8258

  91  

   

  Perpustakaan Unika LAMPIRAN 3 : HASIL UJI ASUMSI KLASIK & UJI HIPOTESIS MODEL I

  92  

   

  Perpustakaan Unika Uji Normalitas (Sebelum Data Normal)

Case Processing Summary

  Cases Valid Missing Total N Percent N Percent N Percent Unstandardized Residual

  105 100,0% ,0% 105 100,0%

Tests of Normality

  Kolmogorov-Smirnov(a) Shapiro-Wilk Statistic df Sig. Statistic df Sig. Unstandardized Residual ,144 105 ,000 ,896 105 ,000 a Lilliefors Significance Correction Uji Normalitas (Setelah Data Normal)

Case Processing Summary

  Cases Valid Missing Total N Percent N Percent N Percent Unstandardized Residual

  99 100,0% ,0% 99 100,0%

Tests of Normality

  93  

   

  Perpustakaan Unika Uji Autokorelasi Model Summary(b)

  Adjusted R Std. Error of Model R R Square Square the Estimate Durbin-Watson 1

,192(a) ,037 ,006 ,09601 2,017

a Predictors: (Constant), UE_CSRI, CSRI, UE b Dependent Variable: CAR

  Uji Heteroskedastisitas

a

  Coefficients Unstandardized Standardized Coefficients Coefficients

  Model B Std. Error Beta t Sig. 1 (Constant) ,090 ,012 7,463 ,000

  UE

• ,001 ,011 -,027 -,091 ,928 CSRI
• ,197 ,110 -,194 -1,787 ,077 UE_CSRI
• ,003 ,128 -,008 -,026 ,979 a.

  Dependent Variable: ABS_RES Uji Hipotesis Model I Model Summary(b)

  94  

   

  

Coefficients

a

  

,051 ,019 2,762 ,007

  Model

  1 B Std. Error Unstandardized Coefficients Beta

  Standardized Coefficients t Sig. Tolerance

  VIF Collinearity Statistics Dependent Variable: CAR a.

• ,016 ,016 -,298 -,993 ,323 ,113 8,872
• ,177 ,170 -,113 -1,036 ,303 ,857 1,167 ,094 ,197 ,144 ,477 ,634 ,111 8,991 (Constant) UE CSRI UE_CSRI

  Statistik Deskriptif Model I Descriptive Statistics N Minimum Maximum Mean Std. Deviation CAR

  99 -,16 ,38 ,0316 ,09633 UE 99 -8,70 7,55 ,3879 1,77139 CSRI 99 ,04 ,37 ,0934 ,06149 UE_CSRI 99 -,89 ,58 ,0340 ,14732 Valid N (listwise)

99 Perpustakaan Unika

  95  

   

  Perpustakaan Unika LAMPIRAN 4 : HASIL UJI ASUMSI KLASIK & UJI

HIPOTESIS MODEL II

  96  

   

  Perpustakaan Unika Uji Normalitas (Sebelum Data Normal)

Case Processing Summary

  Cases Valid Missing Total N Percent N Percent N Percent Unstandardized Residual

  89 100,0% ,0% 89 100,0%

Tests of Normality

  Kolmogorov-Smirnov(a) Shapiro-Wilk Statistic df Sig. Statistic df Sig. Unstandardized Residual ,188

  89 ,000 ,817 89 ,000 a Lilliefors Significance Correction Uji Normalitas (Setelah Data Normal)

Case Processing Summary

  Cases Valid Missing Total N Percent N Percent N Percent Unstandardized Residual

  76 100,0% ,0% 76 100,0%

Tests of Normality

  97  

   

  Perpustakaan Unika Uji Multikolonieritas (sebelum terbebas dari masalah multikolonieritas) a

  

Coefficients

Unstandardized Standardized Coefficients Coefficients Collinearity Statistics

  Model B Std. Error Beta t Sig. Tolerance

  VIF 1 (Constant) ,123 ,210 ,587 ,560 UE ,981 ,341 7,817 2,878 ,005 ,002 661,197 CSRI

• ,059 ,183 -,048 -,325 ,746 ,522 1,915 PERS
• ,013 ,023 -,140 -,594 ,555 ,201 4,970 RISK
• ,021 ,029 -,089 -,725 ,471 ,736 1,358 LEV
• ,021 ,018 -,137 -1,156 ,252 ,800 1,251 GROWTH
• ,010 ,007 -,212 -1,406 ,165 ,492 2,033 SIZE
• ,002 ,008 -,034 -,221 ,826 ,480 2,083 UE_CSRI ,391 ,389 ,285 1,007 ,318 ,139 7,184 UE_PERS ,010 ,022 ,121 ,436 ,665 ,146 6,863 UE_RISK
• ,039 ,034 -,142 -1,166 ,248 ,753 1,329 UE_LEV ,016 ,027 ,107 ,590 ,557 ,339 2,952 UE_GROWTH ,025 ,013 ,409 2,001 ,050 ,267 3,748 UE_SIZE
• ,038 ,013 -8,367 -2,903 ,005 ,001 744,538 a.

  Dependent Variable: CAR Uji Multikolonieritas (setelah terbebas dari masalah multikolonieritas) a

  

Coefficients

Unstandardized Standardized Coefficients Coefficients Collinearity Statistics

  Model B Std. Error Beta t Sig. Tolerance

  VIF 1 (Constant) ,301 ,212 1,419 ,161 CSRI ,003 ,192 ,002 ,016 ,987 ,530 1,888 PERS

• ,027 ,023 -,281 -1,156 ,252 ,210 4,754

  98  

   

  Uji Heteroskedastisitas Coefficients a ,062 ,116 ,535 ,595

• ,129 ,105 -,191 -1,230 ,223
• ,003 ,013 -,057 -,230 ,819 ,013 ,017 ,104 ,792 ,431 ,001 ,010 ,012 ,096 ,924
• ,005 ,004 -,195 -1,223 ,226 ,001 ,004 ,019 ,120 ,905
• ,158 ,197 -,213 -,802 ,425
• ,005 ,013 -,111 -,378 ,707
• ,009 ,019 -,061 -,468 ,642 ,015 ,014 ,180 1,029 ,307 ,015 ,008 ,452 1,985 ,052 ,000 ,001 ,042 ,135 ,893 (Constant) CSRI

  PERS RISK LEV GROWTH SIZE UE_CSRI UE_PERS UE_RISK UE_LEV UE_GROWTH UE_SIZE

  Model

  1 B Std. Error Unstandardized Coefficients Beta

  Standardized Coefficients t Sig.

  Dependent Variable: ABS_RES a.

  Uji Hipotesis Model II Model Summary(b) Model R R Square Adjusted R