LAMPIRAN 2 Hasil Pengolahan Leverage Kode LEVERAGE 2011 2012 2013 2014 2015 2016 SMRA 2.2696
102
LAMPIRAN 1
Daftar Perusahaan Sampel
No.
KodeSaham
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
25.
26.
ASRI
BAPA
BEST
BKSL
BSDE
CTRA
DUTI
DILD
DART
EMDE
GMTD
GPRA
JRPT
KPIG
KIJA
LPKR
LAMI
LPCK
MDLN
PLIN
PWON
PUDP
RODA
RDTX
SMRA
SCBD
Nama Perusahaan
AlamSutera Reality Tbk
BekasiAsriPemulaTbk
BekasiFajar Industrial Estate Tbk
Sentul City Tbk
BumiSerpongDamaiTbk
Ciputra Development Tbk
Duta Pertiwi Tbk
Intiland Development Tbk
Duta Anggada Realty Tbk
Megapolitan Development Tbk
Goa Makassar Tourism Development Tbk
PerdanaGapura Prima Tbk
Jaya Real Property Tbk
MNC Land Tbk
KawasanIndustriJababekaTbk
LippoKarawaciTbk
Lamicitra Nusantara Tbk
LippoCikarangTbk
Modernland Realty Tbk
Plaza Indonesia Realty Tbk
PakuwonJatiTbk
Pudjiati Prestige Tbk
Pikko Land Development Tbk
RodaVivatexTbk
SummareconAgungTbk
DadanayasaArthatamaTbk
102
103
LAMPIRAN 2
Hasil Pengolahan Leverage
Kode
2011
SMRA
RDTX
RODA
SCBD
PLIN
PUDP
PWON
MDLN
LPCK
LPKR
JRPT
KIJA
KPIG
LAMI
GMTD
GPRA
EMDE
DART
DILD
DUTI
BSDE
CTRA
BKSL
BAPA
BEST
ASRI
2.2696
0.1879
0.3645
0.3351
0.8423
0.4156
1.4207
1.0314
1.4858
0.9406
1.1493
0.5985
0.0761
1.0865
1.8090
0.8973
0.6929
0.8293
0.4983
0.4557
0.5486
0.5070
0.1515
0.8326
0.8371
1.1557
2012
1.8507
0.2672
0.7823
0.3397
0.7696
0.4196
1.4137
1.0628
1.3053
1.1682
1.2500
0.7804
0.2338
0.9318
2.8494
0.8637
0.6918
1.0000
0.5419
0.2786
0.5911
1.0000
0.2778
0.8187
0.2913
1.3133
LEVERAGE
2013
2014
2015
1.8523
0.3519
0.5972
0.3023
0.9108
0.9203
1.2646
1.0465
1.1136
1.2097
1.3025
0.9788
0.2088
0.7036
2.2329
0.6778
0.6859
0.6280
0.8376
0.2342
0.6829
1.0498
0.5396
0.8988
0.3567
1.7061
1.4912
0.1778
0.2888
0.4729
0.9410
0.4377
0.9860
1.1202
0.5074
1.1847
0.8300
0.9568
0.2537
0.1613
1.2985
0.6619
0.8124
0.6742
1.1566
0.3197
0.6302
1.0121
0.7017
0.7412
0.5224
1.8338
1.4737
0.2158
0.4572
0.4129
0.9203
0.4049
1.0263
0.9462
0.6394
1.1484
1.0835
0.8320
0.2433
0.5876
1.2849
0.7235
0.9585
0.5739
1.0158
0.3007
0.5296
1.0201
0.5982
0.7698
0.2820
1.6564
2016
1.54855
0.14946
0.23948
0.38632
1.00704
0.6119
0.87611
1.20461
0.33245
1.0000
0.72926
0.90363
0.25692
0.14772
0.92431
0.5535
0.85829
0.67421
1.3411
0.24372
0.57239
1.03332
0.58647
0.67189
0.53513
1.80837
104
LAMPIRAN 3
HasilPengolahanProfitabilitas
Kode
SMRA
RDTX
RODA
SCBD
PLIN
PUDP
PWON
MDLN
LPCK
LPKR
JRPT
KIJA
KPIG
LAMI
GMTD
GPRA
EMDE
DART
DILD
DUTI
BSDE
CTRA
BKSL
BAPA
BEST
ASRI
2011
2012
0.1569
0.1376
0.0088
0.0279
0.0361
0.0873
0.1595
0.0827
0.3137
0.0865
0.1824
0.0931
0.0252
0.1932
0.2830
0.0688
0.0046
0.0284
0.0494
0.1185
0.1226
0.0646
0.0297
0.0730
0.1336
0.2163
0.2076
0.1309
0.0517
0.0261
0.1052
0.0831
0.2445
0.1170
0.3313
0.1153
0.1926
0.0956
0.0660
0.1266
0.2752
0.0801
0.0080
0.0001
0.0507
0.1190
0.1404
0.6301
0.0459
0.0513
0.2657
0.2570
PROFITABILITAS
2013
2014
0.2353
0.1728
0.2189
0.4085
0.0154
0.0952
0.2770
0.5243
0.3247
0.1123
0.2036
0.0250
0.0490
0.1515
0.2277
0.1330
0.0609
0.0001
0.0805
0.1252
0.2166
0.1447
0.0880
0.0543
0.3007
0.1668
0.2315
0.1721
0.2460
0.0333
0.1513
0.0522
0.3138
0.1589
0.3160
0.1777
0.2232
0.0845
0.0523
0.0967
0.1801
0.1029
0.0747
0.0018
0.0967
0.1123
0.2163
0.1571
0.0066
0.0708
0.1373
0.1847
2015
2016
0.1413
0.1627
0.1912
0.0422
0.1237
0.0890
0.1481
0.1442
0.2518
0.0541
0.2100
0.0666
0.0270
0.2784
0.2138
0.0770
0.0928
0.0519
0.0878
0.0982
0.1064
0.1334
0.0094
0.0119
0.0697
0.1036
0.0741
0.1422
0.0220
0.0815
0.3175
0.0696
0.1616
0.0760
0.1272
0.0522
0.2075
0.0756
0.1599
0.0331
0.1361
0.0465
0.0952
0.0530
0.0588
0.1079
0.0837
0.0819
0.0785
0.0170
0.0992
0.0710
105
LAMPIRAN 4
HasilPengolahan Company Size
Kode
SMRA
RDTX
RODA
SCBD
PLIN
PUDP
PWON
MDLN
LPCK
LPKR
JRPT
KIJA
KPIG
LAMI
GMTD
GPRA
EMDE
DART
DILD
DUTI
BSDE
CTRA
BKSL
BAPA
BEST
ASRI
2011
29.7228
29.7228
29.7228
29.7228
29.7228
29.7228
29.7228
29.7228
29.7228
29.7228
29.9689
29.7228
29.7228
29.7228
29.7228
29.7228
29.7228
29.7228
29.7228
29.7228
29.7228
29.7228
29.7228
29.7228
29.7228
29.7228
UKURAN PERUSAHAAN
2012
2013
2014
30.0176
30.2454
30.3956
27.8199
28.0691
28.1278
28.5239
28.6429
28.7520
28.9005
29.3450
29.3486
29.0048
29.0485
29.1450
26.6126
26.6273
26.7198
29.6547
29.8608
30.4507
29.8978
29.8886
29.9689
28.6720
28.9802
29.0918
30.8447
31.0749
31.2648
29.2401
29.4496
29.5308
29.5880
29.7422
29.7721
28.6349
29.6275
29.9302
27.1184
27.1399
27.1710
27.5263
27.8994
28.0525
27.9012
27.9182
28.0481
27.5104
27.5676
27.7957
29.0880
29.1930
29.2631
29.4380
29.6508
29.8291
29.5701
29.6424
29.7267
30.4498
30.7477
30.9706
30.3406
30.6390
30.7897
29.4482
29.9970
29.9323
25.7928
25.8917
25.8947
28.4577
28.8430
28.9266
30.0240
30.3002
30.4598
2015
30.5627
28.2581
28.8042
22.4400
29.1724
26.8234
30.5637
30.1838
29.3315
31.3525
29.6563
29.9073
30.0404
20.2778
27.8732
28.0848
27.8100
22.4707
29.9621
29.8299
31.2152
30.8990
30.0421
25.8923
29.1639
23.6523
2016
30.6665
28.3738
28.8632
22.4662
22.2464
26.9983
23.7521
30.3079
29.3632
17.6355
22.8615
30.0044
26.7790
20.2993
27.8374
28.0817
27.9412
22.5260
30.1025
29.9023
31.2763
31.0008
30.0611
25.9121
29.2807
23.7283
106
LAMPIRAN 5
Hasil Dummy Reputasi Kantor AkuntanPublik
Kode
ASRI
BAPA
BEST
BSDE
BKSL
CTRA
DUTI
DILD
DART
EMDE
GMTD
GPRA
JRPT
KPIG
KIJA
LPKR
LAMI
LPCK
MDLN
PLIN
PWON
PUDP
RODA
RDTX
SMRA
SCBD
2011
0
0
0
0
0
1
0
0
1
0
0
0
0
0
0
0
0
0
0
1
1
0
0
0
1
0
REPUTASI KANTOR AKUNTAN PUBLIK
2012
2013
2014
2015
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
1
1
1
0
0
0
0
0
0
0
0
1
1
1
1
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
1
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
1
1
1
1
1
1
1
0
0
0
0
0
0
0
0
0
0
0
0
1
1
0
1
0
0
0
0
2016
0
0
0
0
0
1
0
0
1
0
0
0
0
0
0
0
0
0
0
1
1
0
0
0
1
0
107
LAMPIRAN 6
HasilPengolahanIndeksPengungkapanWajib
INDEKS PENGUNGKAPAN WAJIB
Kode
2013
2014
2015
2016
2011
2012
ASRI
0.4516
0.5000
0.5484
0.5323
0.5484
0.5806
BAPA
0.3710
0.4677
0.4516
0.4839
0.5323
0.5323
BEST
0.4194
0.4516
0.4677
0.4839
0.4355
0.4677
BSDE
0.4355
0.5645
0.6452
0.5806
0.6452
0.6452
BKSL
0.4839
0.5968
0.5968
0.6290
0.6129
0.5968
CTRA
0.5000
0.4516
0.5000
0.5323
0.6129
0.6613
DUTI
0.4839
0.4516
0.4677
0.5161
0.5323
0.6129
DILD
0.5323
0.4355
0.5645
0.6129
0.5806
0.5968
DART
0.3871
0.5161
0.4839
0.5000
0.5323
0.5968
EMDE
0.4194
0.4355
0.4516
0.4839
0.4839
0.5000
GMTD
0.3226
0.3710
0.4355
0.4677
0.5484
0.6129
GPRA
0.5000
0.4677
0.4839
0.4355
0.4839
0.4516
JRPT
0.4032
0.5968
0.5968
0.5968
0.6613
0.6613
KPIG
0.5000
0.5484
0.5968
0.6129
0.7097
0.5484
KIJA
0.4677
0.5000
0.5000
0.5000
0.4839
0.4516
LPKR
0.4677
0.7581
0.7581
0.7581
0.7258
0.6290
LAMI
0.4677
0.5323
0.5323
0.5000
0.5323
0.5484
LPCK
0.4677
0.5806
0.6129
0.5806
0.6613
0.6129
MDLN
0.5161
0.5806
0.6452
0.6452
0.6290
0.6452
PLIN
0.4839
0.5323
0.5161
0.5161
0.5645
0.5323
PWON
0.5484
0.5968
0.5645
0.6290
0.6129
0.5645
PUDP
0.4516
0.5000
0.5161
0.5161
0.5484
0.5323
RODA
0.4677
0.5000
0.4355
0.4677
0.5161
0.5645
RDTX
0.4839
0.4355
0.4839
0.5645
0.6452
0.5161
SMRA
0.5484
0.7258
0.7581
0.7258
0.7258
0.6452
SCBD
0.5161
0.4032
0.5000
0.5323
0.6290
0.6452
108
LAMPIRAN 7
HasilAnalisisStatistikDeskriptif
Descriptive Statistics
N
Ipw
Leverage
Profitabilitas
Cs
Rkap
Valid N
(listwise)
Minimum Maximum
156
156
156
156
156
.32
.03
.00
17.19
.00
.76
2.85
.63
31.35
1.00
Mean
.5403
.8058
.1304
28.5416
.2179
156
LAMPIRAN 8
HasilUjiNormalitasdengan PP-Plot
Std. Deviation
.08587
.47629
.09764
2.48578
.41418
109
LAMPIRAN 9
HasilUjinormalitasdengan Kolmogorov-Smirnov
One-Sample Kolmogorov-Smirnov Test
Unstandardiz
ed Residual
N
156
Mean
0E-7
a,b
Normal Parameters
Std.
.08456346
Deviation
Absolute
.071
Most Extreme
Positive
.071
Differences
Negative
-.048
Kolmogorov-Smirnov Z
.889
Asymp. Sig. (2-tailed)
.408
a. Test distribution is Normal.
b. Calculated from data.
LAMPIRAN 10
Hasil uji Multikolinearitas
Model
(Constant)
1
lveverage
Profitabilitas
Cs
Rkap
Coefficientsa
Unstandardized
Standardized
Collinearity
Coefficients
Coefficients
Statistics
B
Std. Error
Beta
Toleranc VIF
e
.485
.080
.018
.081
.001
.011
.015
.074
.003
.017
.100
.092
.028
.051
.871
.901
.964
.959
1.147
1.110
1.037
1.043
110
LAMPIRAN 11
HasilUjiHeteroskedastisitas
LAMPIRAN 12
Hasil uji Autokorelasi
Model
1
Model Summaryb
R
R Square Adjusted R Std. Error of
Square
the Estimate
a
.174
.030
.005
.08568
DurbinWatson
.931
111
LAMPIRAN 13
Hasil Analisis Regresi Berganda
Model
Unstandardized
Coefficients
B
1
Standardized
Coefficients
Std. Error
(Constant)
Lveverage
profitabilita
s
.485
.018
.080
.015
.081
Cs
Rkap
.001
.011
t
Sig.
Beta
.100
6.058
1.166
.000
.245
.074
.092
1.092
.276
.003
.017
.028
.051
.345
.621
.731
.535
LAMPIRAN 14
Hasil UjiKoefisien Determinasi (R2)
Mode
l
1
Model Summaryb
R
R Square Adjusted R Std. Error of
Square
the Estimate
a
.174
.030
.005
.08568
DurbinWatson
.931
LAMPIRAN 15
Hasil Uji Statistik t
Model
(Constant)
1
Leverage
Profitabilitas
Cs
Rkap
Coefficientsa
Unstandardized
Standardized
Coefficients
Coefficients
B
Std. Error
Beta
.485
.080
.018
.081
.001
.011
.015
.074
.003
.017
.100
.092
.028
.051
t
Sig.
6.058
.000
1.166
1.092
.345
.621
.245
.276
.731
.535
112
LAMPIRAN 16
Hasil Uji Statistik F
Model
1
Regression
Residual
Total
Sum of
Squares
.035
1.108
1.143
ANOVAa
df
4
151
155
Mean
Square
.009
.007
F
1.175
Sig.
.324b
LAMPIRAN 1
Daftar Perusahaan Sampel
No.
KodeSaham
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
25.
26.
ASRI
BAPA
BEST
BKSL
BSDE
CTRA
DUTI
DILD
DART
EMDE
GMTD
GPRA
JRPT
KPIG
KIJA
LPKR
LAMI
LPCK
MDLN
PLIN
PWON
PUDP
RODA
RDTX
SMRA
SCBD
Nama Perusahaan
AlamSutera Reality Tbk
BekasiAsriPemulaTbk
BekasiFajar Industrial Estate Tbk
Sentul City Tbk
BumiSerpongDamaiTbk
Ciputra Development Tbk
Duta Pertiwi Tbk
Intiland Development Tbk
Duta Anggada Realty Tbk
Megapolitan Development Tbk
Goa Makassar Tourism Development Tbk
PerdanaGapura Prima Tbk
Jaya Real Property Tbk
MNC Land Tbk
KawasanIndustriJababekaTbk
LippoKarawaciTbk
Lamicitra Nusantara Tbk
LippoCikarangTbk
Modernland Realty Tbk
Plaza Indonesia Realty Tbk
PakuwonJatiTbk
Pudjiati Prestige Tbk
Pikko Land Development Tbk
RodaVivatexTbk
SummareconAgungTbk
DadanayasaArthatamaTbk
102
103
LAMPIRAN 2
Hasil Pengolahan Leverage
Kode
2011
SMRA
RDTX
RODA
SCBD
PLIN
PUDP
PWON
MDLN
LPCK
LPKR
JRPT
KIJA
KPIG
LAMI
GMTD
GPRA
EMDE
DART
DILD
DUTI
BSDE
CTRA
BKSL
BAPA
BEST
ASRI
2.2696
0.1879
0.3645
0.3351
0.8423
0.4156
1.4207
1.0314
1.4858
0.9406
1.1493
0.5985
0.0761
1.0865
1.8090
0.8973
0.6929
0.8293
0.4983
0.4557
0.5486
0.5070
0.1515
0.8326
0.8371
1.1557
2012
1.8507
0.2672
0.7823
0.3397
0.7696
0.4196
1.4137
1.0628
1.3053
1.1682
1.2500
0.7804
0.2338
0.9318
2.8494
0.8637
0.6918
1.0000
0.5419
0.2786
0.5911
1.0000
0.2778
0.8187
0.2913
1.3133
LEVERAGE
2013
2014
2015
1.8523
0.3519
0.5972
0.3023
0.9108
0.9203
1.2646
1.0465
1.1136
1.2097
1.3025
0.9788
0.2088
0.7036
2.2329
0.6778
0.6859
0.6280
0.8376
0.2342
0.6829
1.0498
0.5396
0.8988
0.3567
1.7061
1.4912
0.1778
0.2888
0.4729
0.9410
0.4377
0.9860
1.1202
0.5074
1.1847
0.8300
0.9568
0.2537
0.1613
1.2985
0.6619
0.8124
0.6742
1.1566
0.3197
0.6302
1.0121
0.7017
0.7412
0.5224
1.8338
1.4737
0.2158
0.4572
0.4129
0.9203
0.4049
1.0263
0.9462
0.6394
1.1484
1.0835
0.8320
0.2433
0.5876
1.2849
0.7235
0.9585
0.5739
1.0158
0.3007
0.5296
1.0201
0.5982
0.7698
0.2820
1.6564
2016
1.54855
0.14946
0.23948
0.38632
1.00704
0.6119
0.87611
1.20461
0.33245
1.0000
0.72926
0.90363
0.25692
0.14772
0.92431
0.5535
0.85829
0.67421
1.3411
0.24372
0.57239
1.03332
0.58647
0.67189
0.53513
1.80837
104
LAMPIRAN 3
HasilPengolahanProfitabilitas
Kode
SMRA
RDTX
RODA
SCBD
PLIN
PUDP
PWON
MDLN
LPCK
LPKR
JRPT
KIJA
KPIG
LAMI
GMTD
GPRA
EMDE
DART
DILD
DUTI
BSDE
CTRA
BKSL
BAPA
BEST
ASRI
2011
2012
0.1569
0.1376
0.0088
0.0279
0.0361
0.0873
0.1595
0.0827
0.3137
0.0865
0.1824
0.0931
0.0252
0.1932
0.2830
0.0688
0.0046
0.0284
0.0494
0.1185
0.1226
0.0646
0.0297
0.0730
0.1336
0.2163
0.2076
0.1309
0.0517
0.0261
0.1052
0.0831
0.2445
0.1170
0.3313
0.1153
0.1926
0.0956
0.0660
0.1266
0.2752
0.0801
0.0080
0.0001
0.0507
0.1190
0.1404
0.6301
0.0459
0.0513
0.2657
0.2570
PROFITABILITAS
2013
2014
0.2353
0.1728
0.2189
0.4085
0.0154
0.0952
0.2770
0.5243
0.3247
0.1123
0.2036
0.0250
0.0490
0.1515
0.2277
0.1330
0.0609
0.0001
0.0805
0.1252
0.2166
0.1447
0.0880
0.0543
0.3007
0.1668
0.2315
0.1721
0.2460
0.0333
0.1513
0.0522
0.3138
0.1589
0.3160
0.1777
0.2232
0.0845
0.0523
0.0967
0.1801
0.1029
0.0747
0.0018
0.0967
0.1123
0.2163
0.1571
0.0066
0.0708
0.1373
0.1847
2015
2016
0.1413
0.1627
0.1912
0.0422
0.1237
0.0890
0.1481
0.1442
0.2518
0.0541
0.2100
0.0666
0.0270
0.2784
0.2138
0.0770
0.0928
0.0519
0.0878
0.0982
0.1064
0.1334
0.0094
0.0119
0.0697
0.1036
0.0741
0.1422
0.0220
0.0815
0.3175
0.0696
0.1616
0.0760
0.1272
0.0522
0.2075
0.0756
0.1599
0.0331
0.1361
0.0465
0.0952
0.0530
0.0588
0.1079
0.0837
0.0819
0.0785
0.0170
0.0992
0.0710
105
LAMPIRAN 4
HasilPengolahan Company Size
Kode
SMRA
RDTX
RODA
SCBD
PLIN
PUDP
PWON
MDLN
LPCK
LPKR
JRPT
KIJA
KPIG
LAMI
GMTD
GPRA
EMDE
DART
DILD
DUTI
BSDE
CTRA
BKSL
BAPA
BEST
ASRI
2011
29.7228
29.7228
29.7228
29.7228
29.7228
29.7228
29.7228
29.7228
29.7228
29.7228
29.9689
29.7228
29.7228
29.7228
29.7228
29.7228
29.7228
29.7228
29.7228
29.7228
29.7228
29.7228
29.7228
29.7228
29.7228
29.7228
UKURAN PERUSAHAAN
2012
2013
2014
30.0176
30.2454
30.3956
27.8199
28.0691
28.1278
28.5239
28.6429
28.7520
28.9005
29.3450
29.3486
29.0048
29.0485
29.1450
26.6126
26.6273
26.7198
29.6547
29.8608
30.4507
29.8978
29.8886
29.9689
28.6720
28.9802
29.0918
30.8447
31.0749
31.2648
29.2401
29.4496
29.5308
29.5880
29.7422
29.7721
28.6349
29.6275
29.9302
27.1184
27.1399
27.1710
27.5263
27.8994
28.0525
27.9012
27.9182
28.0481
27.5104
27.5676
27.7957
29.0880
29.1930
29.2631
29.4380
29.6508
29.8291
29.5701
29.6424
29.7267
30.4498
30.7477
30.9706
30.3406
30.6390
30.7897
29.4482
29.9970
29.9323
25.7928
25.8917
25.8947
28.4577
28.8430
28.9266
30.0240
30.3002
30.4598
2015
30.5627
28.2581
28.8042
22.4400
29.1724
26.8234
30.5637
30.1838
29.3315
31.3525
29.6563
29.9073
30.0404
20.2778
27.8732
28.0848
27.8100
22.4707
29.9621
29.8299
31.2152
30.8990
30.0421
25.8923
29.1639
23.6523
2016
30.6665
28.3738
28.8632
22.4662
22.2464
26.9983
23.7521
30.3079
29.3632
17.6355
22.8615
30.0044
26.7790
20.2993
27.8374
28.0817
27.9412
22.5260
30.1025
29.9023
31.2763
31.0008
30.0611
25.9121
29.2807
23.7283
106
LAMPIRAN 5
Hasil Dummy Reputasi Kantor AkuntanPublik
Kode
ASRI
BAPA
BEST
BSDE
BKSL
CTRA
DUTI
DILD
DART
EMDE
GMTD
GPRA
JRPT
KPIG
KIJA
LPKR
LAMI
LPCK
MDLN
PLIN
PWON
PUDP
RODA
RDTX
SMRA
SCBD
2011
0
0
0
0
0
1
0
0
1
0
0
0
0
0
0
0
0
0
0
1
1
0
0
0
1
0
REPUTASI KANTOR AKUNTAN PUBLIK
2012
2013
2014
2015
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
1
1
1
0
0
0
0
0
0
0
0
1
1
1
1
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
1
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
1
1
1
1
1
1
1
0
0
0
0
0
0
0
0
0
0
0
0
1
1
0
1
0
0
0
0
2016
0
0
0
0
0
1
0
0
1
0
0
0
0
0
0
0
0
0
0
1
1
0
0
0
1
0
107
LAMPIRAN 6
HasilPengolahanIndeksPengungkapanWajib
INDEKS PENGUNGKAPAN WAJIB
Kode
2013
2014
2015
2016
2011
2012
ASRI
0.4516
0.5000
0.5484
0.5323
0.5484
0.5806
BAPA
0.3710
0.4677
0.4516
0.4839
0.5323
0.5323
BEST
0.4194
0.4516
0.4677
0.4839
0.4355
0.4677
BSDE
0.4355
0.5645
0.6452
0.5806
0.6452
0.6452
BKSL
0.4839
0.5968
0.5968
0.6290
0.6129
0.5968
CTRA
0.5000
0.4516
0.5000
0.5323
0.6129
0.6613
DUTI
0.4839
0.4516
0.4677
0.5161
0.5323
0.6129
DILD
0.5323
0.4355
0.5645
0.6129
0.5806
0.5968
DART
0.3871
0.5161
0.4839
0.5000
0.5323
0.5968
EMDE
0.4194
0.4355
0.4516
0.4839
0.4839
0.5000
GMTD
0.3226
0.3710
0.4355
0.4677
0.5484
0.6129
GPRA
0.5000
0.4677
0.4839
0.4355
0.4839
0.4516
JRPT
0.4032
0.5968
0.5968
0.5968
0.6613
0.6613
KPIG
0.5000
0.5484
0.5968
0.6129
0.7097
0.5484
KIJA
0.4677
0.5000
0.5000
0.5000
0.4839
0.4516
LPKR
0.4677
0.7581
0.7581
0.7581
0.7258
0.6290
LAMI
0.4677
0.5323
0.5323
0.5000
0.5323
0.5484
LPCK
0.4677
0.5806
0.6129
0.5806
0.6613
0.6129
MDLN
0.5161
0.5806
0.6452
0.6452
0.6290
0.6452
PLIN
0.4839
0.5323
0.5161
0.5161
0.5645
0.5323
PWON
0.5484
0.5968
0.5645
0.6290
0.6129
0.5645
PUDP
0.4516
0.5000
0.5161
0.5161
0.5484
0.5323
RODA
0.4677
0.5000
0.4355
0.4677
0.5161
0.5645
RDTX
0.4839
0.4355
0.4839
0.5645
0.6452
0.5161
SMRA
0.5484
0.7258
0.7581
0.7258
0.7258
0.6452
SCBD
0.5161
0.4032
0.5000
0.5323
0.6290
0.6452
108
LAMPIRAN 7
HasilAnalisisStatistikDeskriptif
Descriptive Statistics
N
Ipw
Leverage
Profitabilitas
Cs
Rkap
Valid N
(listwise)
Minimum Maximum
156
156
156
156
156
.32
.03
.00
17.19
.00
.76
2.85
.63
31.35
1.00
Mean
.5403
.8058
.1304
28.5416
.2179
156
LAMPIRAN 8
HasilUjiNormalitasdengan PP-Plot
Std. Deviation
.08587
.47629
.09764
2.48578
.41418
109
LAMPIRAN 9
HasilUjinormalitasdengan Kolmogorov-Smirnov
One-Sample Kolmogorov-Smirnov Test
Unstandardiz
ed Residual
N
156
Mean
0E-7
a,b
Normal Parameters
Std.
.08456346
Deviation
Absolute
.071
Most Extreme
Positive
.071
Differences
Negative
-.048
Kolmogorov-Smirnov Z
.889
Asymp. Sig. (2-tailed)
.408
a. Test distribution is Normal.
b. Calculated from data.
LAMPIRAN 10
Hasil uji Multikolinearitas
Model
(Constant)
1
lveverage
Profitabilitas
Cs
Rkap
Coefficientsa
Unstandardized
Standardized
Collinearity
Coefficients
Coefficients
Statistics
B
Std. Error
Beta
Toleranc VIF
e
.485
.080
.018
.081
.001
.011
.015
.074
.003
.017
.100
.092
.028
.051
.871
.901
.964
.959
1.147
1.110
1.037
1.043
110
LAMPIRAN 11
HasilUjiHeteroskedastisitas
LAMPIRAN 12
Hasil uji Autokorelasi
Model
1
Model Summaryb
R
R Square Adjusted R Std. Error of
Square
the Estimate
a
.174
.030
.005
.08568
DurbinWatson
.931
111
LAMPIRAN 13
Hasil Analisis Regresi Berganda
Model
Unstandardized
Coefficients
B
1
Standardized
Coefficients
Std. Error
(Constant)
Lveverage
profitabilita
s
.485
.018
.080
.015
.081
Cs
Rkap
.001
.011
t
Sig.
Beta
.100
6.058
1.166
.000
.245
.074
.092
1.092
.276
.003
.017
.028
.051
.345
.621
.731
.535
LAMPIRAN 14
Hasil UjiKoefisien Determinasi (R2)
Mode
l
1
Model Summaryb
R
R Square Adjusted R Std. Error of
Square
the Estimate
a
.174
.030
.005
.08568
DurbinWatson
.931
LAMPIRAN 15
Hasil Uji Statistik t
Model
(Constant)
1
Leverage
Profitabilitas
Cs
Rkap
Coefficientsa
Unstandardized
Standardized
Coefficients
Coefficients
B
Std. Error
Beta
.485
.080
.018
.081
.001
.011
.015
.074
.003
.017
.100
.092
.028
.051
t
Sig.
6.058
.000
1.166
1.092
.345
.621
.245
.276
.731
.535
112
LAMPIRAN 16
Hasil Uji Statistik F
Model
1
Regression
Residual
Total
Sum of
Squares
.035
1.108
1.143
ANOVAa
df
4
151
155
Mean
Square
.009
.007
F
1.175
Sig.
.324b