Pengaruh Return On Assets, Net Profit Margin, Debt To Equity Ratio, Dan Firm Size Terhadap Praktik Perataan Laba Pada Perusahaan Manufaktur Terbuka Di Bursa Efek Indonesia
116
LAMPIRAN 1
Tabel Data Jumlah Populasi Perusahaan Manufaktur Terbuka
di Bursa Efek Indonesia Periode 2011-2015 untuk Kriteria Penarikan
Sampel
No.
Kode
Nama Perusahaan
SEKTOR NDUSTRI DASAR DAN KIMIA
a.
Sektor Semen
1.
INTP
Indocement Tunggal Prakasa Tbk
2.
SMBR
Semen Batu Raja (Persero) Tbk
3.
SMCB
Holcim Indonesia Tbk
5.
SMGR
Semen Indonesia (Persero) Tbk
6.
WSBP
Waskita Beton Precaste Tbk
7.
WTON
Wijaya Karya Beton Tbk
b.
8.
9.
10.
11.
12.
13.
c.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
25.
27.
28.
29.
30.
d.
31.
32.
33.
34.
35.
36.
37.
38.
39.
40.
e.
41.
42.
43.
44.
45.
Sektor Kramik, Porselin dan Kaca
AMFG
Asahimas Flat Glass Tbk
ARNA
Arwana Citra Mulia Tbk
IKAI
Inti Kramik Alam Asri Industri Tbk
KIAS
Kramik Indonesia Assosiasi Tbk
MLIA
Mulia Industrindo Tbk
TOTO
Surya Toto Indonesia Tbk
Sektor Logam dan Sejenisnya
ALKA
Alaska Industrindo Tbk
ALMI
Alumindo Light Metal Industry Tbk
BAJA
Saranacentral Bajatama Tbk
BTON
Beton Jaya Manunggal Tbk
CTBN
Citra Turbindo Tbk
GDST
Gunawan Dianjaya Steel Tbk
INAI
Indal Aluminium Industry Tbk
ISSP
Steel Pipe Industry of Indonesia Tbk
JKSW
Jakarta Kyoei Work LTD Tbk
JPRS
Jaya Pari Steel Tbk
KRAS
Krakatau Steel (Persero) Tbk
LION
Lion Metal Works Tbk
LMSH
Lionmesh Prima Tbk
NIKL
Pelat Timah Nusantara Tbk
PICO
Pelangi Indah Canindo Tbk
TBMS
Tembaga Mulia Semanan Tbk
Sektor Kimia
BRPT
Barito Pasific Tbk
BUDI
Budi Starch & Sweetener Tbk
DPNS
Duta Pertiwi Nusantara Tbk
EKAD
Ekadharma Internasional Tbk
ETWA
Eterindo Wahanatama Tbk
INCI
Intan Wijaya Internasional Tbk
SOBI
Sorini Agro Asia Corporindo Tbk
SRSN
Sarasa Nugraha Tbk
TPIA
Chandra Asri Petrochemical Tbk
UNIC
Unggul Indah Cahaya Tbk
Sektor Plastik & Kemasan
AKKU
Alam Karya Unggul Tbk
AKPI
Argha Karya Prima Industry Tbk
APLI
Asiaplast Industri Tbk
BRNA
Berlina Tbk
FPNI
Fatra Polindo Nusa Industri Tbk
Kriteria
1
Kriteria
2
Kriteria
3
Sampel
√
√
√
√
√
√
√
√
√
√
-
√
√
√
-
1
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
4
5
√
√
√
-
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
-
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
-
√
√
√
√
√
√
√
√
√
2
3
6
7
8
9
10
11
116
Universitas Sumatera Utara
117
46.
IGAR
Champion Pasific Indonesia Tbk
47.
IMPC
Impack Pratama Industri Tbk
48.
IPOL
Indopoly Swakarsa Industry Tbk
49.
SIAP
Sekawan Intipratama Tbk
50.
SIMA
Siwani Makmur Tbk
51.
TALF
Tunas Alfin Tbk
52.
TRST
Trias Sentosa Tbk
53.
YPAS
Yana Prima Hasta Persada Tbk
f. Sektor Pakan Ternak
54.
CPIN
Charoen Pokphand Indonesia Tbk
55.
JPFA
Japfa Comfeed Indonesia Tbk
56.
MAIN
Malindo Feedmill Tbk
57.
SIPD
Siearad Produce Tbk
g. Sektor Kayu & Pengolahannya
58.
SULI
Sumalindo Lestari Tbk
59.
TIRT
Tirta Mahakam Resources Tbk
h. Sektor Pulp & Kertas
60.
ALDO
Alkindo Naratama Tbk
61.
DAJK
Dwi Aneka Jaya Kemasindo Tbk
62.
FASW
Fajar Surya Wisesa Tbk
63.
INKP
Indah Kiat Pulp & Paper Tbk
64.
INRU
Toba Pulp Lestari Tbk
65.
KBRI
Kertas Basuki Rachmat Indonesia Tbk
66.
KDSI
Kedaung Setia Industrial Tbk
67.
SPMA
Suparma Tbk
68.
TKIM
Pabrik Kertas Tjiwi Kimia Tbk
SEKTOR ANEKA INDUSTRI
a. Sektor Mesin dan Alat Berat
69.
KRAH
Grand Kartech Tbk
b. Sektor Otomotif dan Komponennya
70.
ASII
Astra Internasional Tbk
71.
AUTO
Astra Otoparts Tbk
72.
BOLT
Garuda Metalinndo Tbk
73.
BRAM
Indokordsa Tbk
74.
GDYR
Goodyear Indonesia Tbk
75.
GJTL
Gajah Tunggal Tbk
76.
IMAS
Indommobil Sukses Internasional Tbk
77.
INDS
Indospring Tbk
78.
LPIN
Multi Prima Sejahtera Tbk
79.
MASA
Multistrada Arah Sarana Tbk
80.
NIPS
Nipress Tbk
81.
PRAS
Prima Alloy Steel Universal Tbk
82.
SMSM
Selamat Sempurna Tbk
c. Sektor Tekstik dan Garment
83.
ADMG
Polychem Indonesia Tbk
84.
ARGO
Argo Pantes Tbk
85.
CNTX
Century Textile Industry Tbk
86.
IRTX
Eratex Djaya Tbk
87.
ESTI
Ever Shine Tex Tbk
88.
HDTX
Panasia Indo Resources Tbk
89.
INDR
Indo Rama Synthetic Tbk
90.
MYTX
Apac Citra Centertex Tbk
91.
PBRX
Pan Brothers Tbk
92.
POLY
Asia Pasific Fibers Tbk
93.
RICY
Ricky Putra Globalindo Tbk
94.
STAR
Star Petrochem Tbk
95.
TFCO
Tifico Fiber Indonesia Tbk
96.
SRIL
Sri Rejeki Isman Tbk
97.
SSTM
Sunson Textile Manufacturer Tbk
√
√
√
√
√
-
√
√
√
√
√
√
√
√
√
√
√
√
√
√
12
√
√
-
√
√
√
√
√
√
√
√
15
16
-
√
-
√
√
√
√
√
-
√
√
√
√
√
√
√
√
-
√
√
√
√
√
√
√
√
-
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
-
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
13
14
17
18
19
20
21
22
23
24
25
26
Universitas Sumatera Utara
118
98.
TRIS
Trisula Internasional Tbk
99.
UNIT
Nusantara Inti Corpora Tbk
d. Sektor Alas Kaki
100. BATA
Sepatu Bata Tbk
101. BIMA
Primarindo Asia Infrastrukture Tbk
e. Sektor Kabel
102. IKBI
Sumi Indo Kabel Tbk
103. JECC
Jembo Cable Company Tbk
104. KBLI
KMI Wire and Cable Tbk
105. KBLM
Kabelindo Murni Tbk
106. SCCO
Supreme Cable Manufacturing and Comerce
Tbk
107. VOKS
Voksel Elektrik Tbk
f. Sektor Elektronika
108. PTSN
Sat Nusa Persada Tbk
SEKTOR INDUSTRI BARANG KONSUMSI
a. Sektor Makanan dan Minuman
109. AISA
Tiga Pilar Sejahtera Food Tbk
110. AUTO
Tri Banyan Tirta Tbk
111. CEKA
Wilmar Cahaya Indonesia Tbk
112. DLTA
Delta Djakarta Tbk
113. ICBP
Indofood CBP Sukses Makmur Tbk
114. INDF
Indofood Sukses Makmur Tbk
115. MLBI
Multi Bintang Indonesia Tbk
116. MYOR
Mayora Indah Tbk
117. PSDN
Prashida Anekaniaga Tbk
118. ROTI
Nippon Indosari Corporindo Tbk
119. SKBM
Sekar Bumi Tbk
120. SKLT
Sekar Laut Tbk
121. STTP
Siantar Top Tbk
122. ULTJ
Ultra Jaya Milk Industri and Trading Company
Tbk
b. Sektor Rokok
123. GGRM
Gudang Garam Tbk
124. HMSP
Handjaya Mandala Sampoerna Tbk
125. RMBA
Bentoel Internasional Investama Tbk
126. WIIM
Wismilak Inti Makmur Tbk
c. Sektor Farmasi
127. DVLA
Darya Varya Laboratoria Tbk
128. INAF
Indofarma (Persero) Tbk
128. KAEF
Kimia Farma (Persero) Tbk
129. KLBF
Kalbe Farma Tbk
130. MERK
Merck Indonesia Tbk
131. PYFA
Pyridam Farma Tbk
132. SCPI
Merck Sharp Dohme Pharma Tbk
133. SIDO
Industri Jamu dan Farmasi Sidomuncul Tbk
134. SQBB
Taisho Pharmaceutical Indonesia Tbk
135. TSPC
Tempo Scan Pasific Tbk
d. Sektor Kosmetik dan Brang Keperluan Rumah Tangga
136. MBTO
Martina Berto Tbk
137. MRAT
Mustika Ratu Tbk
138. TCID
Mandom Indonesia Tbk
139. UNVR
Unilever Indonesia Tbk
e. Sektor Peralatan Rumah Tangga
140. CINT
Citose Internasional Tbk
141. KICI
Kedaung Indah Can Tbk
142. LMPI
Langgeng Makmur Industri Tbk
√
√
√
√
√
√
27
28
√
-
√
√
√
√
29
√
√
√
√
√
√
√
√
-
√
√
√
√
√
30
31
32
-
√
√
-
-
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
33
√
√
√
√
√
√
√
√
√
√
√
41
42
√
√
√
-
√
√
√
√
√
√
√
√
√
44
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
-
√
√
√
√
√
34
35
36
37
38
39
40
43
45
46
47
48
49
Universitas Sumatera Utara
119
LAMPIRAN 2
Profil Sampel Perusahaan Manufaktur Terbuka di Bursa Efek Indonesia
Periode 2011-2015
No.
Kode
Perusahaan
1.
AISA
Tiga Pilar Sejahtera Food Tbk
2.
AKPI
Argha Karya Unggul Tbk
3.
ALDO
Alkindo Naratama Tbk
4.
AMFG
Asahimas Flat Glass Tbk
5.
ARNA
Arwana Citra Mulia
6.
ASII
7.
Nama Perusahaan
Tanggal Listing
11-Juni-1997
18-Desember-1992
12-Juli-2011
18-Desember-2000
17-Juli-2001
Astra Internasional Tbk
04-April-1990
BATA
Sepatu Bata Tbk
24-Maret-1982
8.
BRAM
Indo Kordsa Tbk
05-September-1990
9.
CPIN
Charoen Pokphand Indonesia Tbk
10.
DVLA
Delta Djakarta Tbk
11.
EKAD
Ekadharma Internasional Tbk
12.
FASW
Fajar Surya Wisesa Tbk
13.
GGRM
Gudang Garam Tbk
27-Agustus-1990
14.
HMSP
HM Sampoerna Tbk
15-Agustus-1990
15.
ICBP
Indofood CBP Sukses Makmur Tbk
07-Oktober-2010
16.
IGAR
Champion Pasific Indonesia Tbk
05-November-1990
17.
INAI
Indal Aluminium Industry Tbk
05-Desember-1994
18.
INDF
Indofood CBP Sukses Makmur Tbk
19.
INDS
Indospring Tbk
20.
INKP
Indah Kiat Pulp & Paper Tbk
21.
INTP
Indocement Tunggal Perkasa Tbk
05-Desember-1989
22.
JECC
Jembo Cable Company Tbk
18-November-1992
23.
JPFA
Japfa Comfeed Indonesia Tbk
24.
KAEF
Kimia Farma (Persero) Tbk
04-Juli-2001
25.
KBLI
Sumi Indo Kabel Tbk
06-Juli-1992
26.
KLBF
Kalbe Farma Tbk
30-Juli-1991
27.
KBLM
Kabelindo Murni Tbk
01-Juni-1992
28.
LION
Lion Metal Works Tbk
20-Agustus-1993
29.
MYOR
30.
18-Maret-1991
19-November-1994
14-Agustus-1990
01-Desember-1994
14-Juli-1994
10-Agustus-1990
16-Juli-1990
23-Oktober-1989
Mayora Indah Tbk
04-Juli-1990
NIPS
Nippres Tbk
31-Juni-1991
31.
PRAS
Prima Alloy Stell Universal Tbk
12-Juli-1990
32.
RICY
Ricky Putra Globalindo Tbk
33.
ROTI
Nippon Indosari Corpindo Tbk
34.
SKLT
Sekar Laut Tbk
22-Januari-1998
28-Juni-2010
08-September-1993
Universitas Sumatera Utara
120
35.
SMCB
Holcim Indonesia Tbk
10-Agustus-1977
36.
SMGR
Semen Indonesia Tbk
08-Juli-1991
37.
SMSM
Selamat Sempurna Tbk
02-Januari-2007
38.
SRSN
Indo Acitama Tbk
11-Januari-1993
39.
STTP
Sinar Top Tbk
16-Desember-1996
40.
TALF
Tunas Alfin Tbk
12-Februari-2001
41.
TCID
Mandom Indonesia Tbk
42.
TOTO
Surya Toto Indonesia Tbk
20-Oktober-1990
43.
TRIS
Trisula Internasional Tbk
28-Juni-2012
44.
TRST
Trias Sentosa Tbk
02-Juli-1990
45.
TSPC
17-Juni-1994
46.
ULTJ
Tempo Scan Pacific Tbk
Ultra Jaya Milk Industry and Trading Company
Tbk
47.
UNIT
Nusantara Inti Corpora Tbk
18-April-2002
48.
UNVR
Unilever Indonesia Tbk
49.
WIIM
Wismilak Inti Makmur Tbk
30-September-1993
02-Juli-1990
11-Januari-1982
18-Desember-2012
Universitas Sumatera Utara
121
LAMPIRAN 3
HASIL PERHITUNGAN NILAI CV of EARNINGS
No.
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.
27.
28.
29.
30.
31.
32.
33.
34.
35.
36.
37.
38.
39.
40.
41.
42.
43.
44.
45.
46.
47.
48.
49.
KODE
AISA
AKPI
ALDO
AMFG
ARNA
ASII
BATA
BRAM
CPIN
DVLA
EKAD
FASW
GGRM
HMSP
ICBP
IGAR
INAI
INDF
INDS
INKP
INTP
JECC
JPFA
KAEF
KBLI
KLBF
KLBM
LION
MYOR
NIPS
PRAS
RICY
ROTI
SKLT
SMCB
SMGR
SMSM
SRSN
STTP
TALF
TCID
TOTO
TRIS
TRST
TSPC
ULTJ
UNIT
UNVR
WIIM
2015
373.750
27.645
24.085
323.503
72.225.510
16.454
129.519
12.574
1.850.392
104.177
30.401.400
1.196.255
6.452.834
10.363.308
3.025
52.790.236
129.166.716
4.867.300
132.465
3.120.860
4.258.600
3
925.458
252.973
115.371
2.657.634
12.760
49.472
1.266.519
30.671
49.582.224
12.383
263.711
20.100
175.127
4.662.164
461
16.050
165.705
36.360.663
544.474
337.987.689
37.448
25.314.103
529.219
523.101
386
5.852
131.081
2014
377.903
34.660
20.997
442.307
266.118.538
22.157
71.246
16.427
1.755.595
81.109
41.830.241
10.567.292
5.432.667
10.181.083
2.543
55.155.279
15.101.078
4.866.100
125.350
1.586.560
5.165.458
24
330.515
257.836
72.027
2.122.678
20.498
48.713
390.727
49.742
111.249.192
10.428
192.412
16.900
659.867
5.642.318
421
10.621
123.636
55.942.429
175.892
241.892.786
36.523
30.256.039
585.791
283.061
353
5.927
112.673
2013
347.635
34.620
23.365
338.358
237.697.914
23.708
44.373
5.077
2.586.408
125.796
51.319.954
1.881.586
4.383.932
10.818.000
2.287
35.030.416
5.019.541
4.896.800
411.289
2.964.080
5.217.953
23
616.699
215.642
78.530
1.970.452
7.678
64.761
1.008.764
33.872
87.154.383
7.354
147.642
11.400
1.006.363
5.852.023
338
45.171
114.674
38.389.053
150.536
236.557.513
52.450
384.764.681
638.535
235.127
832
5.353
132.701
2012
253.664
31.120
9.225
346.609
158.684.349
22.460
69.343
22.546
2.680.872
158.909
49.223.704
4.203.701
4.068.711
9.945.296
2.287
44.507.701
23.155.488
4.871.700
134.068
665.980
4.763.388
32
1.077.000
205.764
125.182
1.775.099
23.833
85.374
742.837
21.610
41.448.799
16.978
149.149
7.962
1.381.404
4.924.791
269
16.964
74.626
41.903.402
150.803
236.695.643
37.887
112.201.203
635.176
353.432
353
4.839
77.202
2011
149.951
56.780
6.088
336.995
95.949.405
21.348
56.615
2.750
2.362.497
120.915
27.747.626
21.922.731
4.958.102
8.064.426
2.064
55.322.166
26.356.890
5.017.400
120.415
215.740
3.601.516
29,7
650.000
171.763
637.704
1.572.957
19.003
52.535
483.826
17.831
7.104.195
12.210
115.933
5.976
1.054.987
3.960.604
241
23.988
42.675
31.085.564
140.295
218.724.016
16.155
144.001.062
586.362
128.450
2.332
4.164
129.382
Standar
Deviasi
98026,87763
11450,68448
8454,308192
48097,5403
85027173,29
2798,95995
32754,34565
8132,619117
422953,5798
28699,64357
10709422,91
8639456,178
939277,5749
1061190,202
367,8590192
8754859,428
50655394,5
64687,50266
126777,0206
1313513,29
678568,1604
11,61356965
290229,0604
35581,17746
242544,1159
412128,1837
6471,352046
15494,53266
363887,5388
12458,82453
40657371,74
3498,001258
57164,00143
5947,28449
458341,9582
764574,7323
94,69424481
13504,92072
47250,01303
9359232,864
174947,4574
47560231,64
12945,21778
146537302,6
44710,08418
147008,9233
852,3430647
737,7353862
23451,78306
Mean of
Earnings
300.581
36.965
16.752
357.554
166.135.143
21.225
74.219
11.875
2.247.153
118.181
40.104.585
7.954.313
5.059.249
9.874.423
2.441
48.561.160
39.759.943
4.903.860
184.717
1.710.644
4.601.383
22
719.934
220.796
205.763
2.019.764
16.754
60.171
778.535
30.745
59.307.759
11.871
173.769
12.468
855.550
5.008.380
346
22.559
104.263
40.736.222
232.400
254.371.529
36.093
139.307.418
595.017
304.634
851
5.227
116.608
CV of
Earning
0,326125098
0,309770985
0,504674558
0,134518105
0,511795227
0,131868419
0,441319034
0,684863671
0,188217543
0,242844408
0,26703737
1,086134802
0,185655527
0,107468583
0,150684081
0,180285222
1,274030876
0,01319114
0,686329607
0,767847249
0,14747048
0,525500889
0,403132647
0,161149848
1,178755907
0,204047693
0,386247914
0,257508312
0,467400599
0,405228281
0,685532091
0,294677713
0,328964717
0,477019193
0,535728096
0,15265909
0,273682788
0,598654216
0,453180154
0,229752107
0,752785961
0,186971521
0,358666812
1,05189878
0,075140902
0,482575244
1,001342886
0,141139351
0,201116761
Universitas Sumatera Utara
122
LAMPIRAN 4
HASIL PERHITUNGAN NILAI CV of SALES
KODE
2015
2014
2013
2012
2011
Standar
Deviasi
1.
AISA
6.010.895
5.139.974
4.056.735
2.747.623
1.752.802
1728276,3
3.941.606
0,438470103
2.
AKPI
2.017.470
1.945.380
1.663.390
1.509.190
1.505.560
241132,0028
1.728.198
0,139527996
3.
ALDO
538.363
493.882
399.346
279.604
244.803
128600,7852
391.200
0,32873445
4.
AMFG
3.665.989
3.672.186
3.216.480
2.857.310
2.596.271
480179,2718
3.201.647
0,149978821
5.
ARNA
1.291.926.384
1.609.758.678
1.417.640.229
1.113.663.603
922.684.829
265883819,4
1.271.134.745
0,209170444
6.
ASII
184.196
201.701
193.880
188.053
162.564
14707,99166
186.079
0,079041737
7.
BATA
1.028.850
1.008.727
902.459
751.449
678.592
155034,5402
874.015
0,177381932
8.
BRAM
207.867
207717
200.168
174.136
216.997
16354,15744
201.377
0,081211645
9.
CPIN
30.107.727
29.150.275
25.662.992
21.310.925
17.957.972
5167721,777
24.837.978
0,208057264
10.
DVLA
1.306.098
1.103.822
1.101.684
1.097.379
899.632
143729,9469
1.101.723
0,130459241
11.
EKAD
531.537.606
526.573.620
416.668.758
385.037.050
326.459.768
89851428,44
437.255.360
0,205489598
12.
FASW
260.667.212
294.081.114
281.551.387
343.677.756
308.433.995
31122630,64
297.682.293
0,104549822
13.
GGRM
70.365.573
65.185.850
55.436.954
49.028.696
41.884.352
11599504,98
56.380.285
0,205736899
14.
HMSP
89.069.306
80.690.139
75.025.207
66.626.123
52.856.708
13854002,14
72.853.497
0,190162488
15.
ICBP
31.741
30.023
25.095
21.717
20.086
5072,555996
25.732
0,19712858
16.
IGAR
677.331.846
737.863.227
643.403.327
556.445.857
512.774.178
90978197,24
625.563.687
0,145433949
17.
INAI
1.384.675.922
933.462.438
640.702.672
582.654.361
555.886.728
349988412,6
819.476.424
0,427087836
18.
INDF
64.061.900
63.594.500
55.623.700
50.201.500
45.768.100
8077964,679
55.849.940
0,144636945
19.
INDS
1.659.506
1.866.977
1.702.447
1.476.988
1.234.986
241340,9286
1.588.181
0,151960613
20.
INKP
37.979.620
35.309.000
33.742.540
33.742.540
34.302.660
1776312,511
35.015.272
0,050729651
21.
INTP
17.798.055
19.996.264
18.691.286
17.290.337
13.887.892
2281734,403
17.532.767
0,130141148
22.
JECC
1.663
1.493
1.490
1.235
1.267
177,8702533
1.430
0,124409152
23.
JPFA
25.022.913
24.458.880
21.412.085
17.833.000
15.633.000
4094817,477
20.871.976
0,196187345
24.
KAEF
4.860.371
4.521.024
4.348.074
3.734.241
3.481.166
568796,5828
4.188.975
0,135784185
25.
KBLI
2.662.038
2.384.078
2.572.350
2.273.197
1.841.939
320912,5456
2.346.720
0,136749374
26.
KLBF
17.887.464
17.368.533
16.002.131
13.636.485
10.911.860
2889361,761
15.161.295
0,190574871
27.
KLBM
967.710
919.537
1.032.787
1.020.197,00
864.753
70152,24089
960.997
0,072999453
28.
LION
389.251
377.623
333.674
333.922
268.414
47542,09554
340.577
0,139592878
29.
MYOR
14.818.731
14.169.088
12.017.837
10.510.626
9.453.866
2300179,406
12.194.030
0,188631608
30.
NIPS
987.863
1.015.868
911.064
702.719
579.224
190191,4689
839.348
0,226594404
31.
PRAS
469.645.085
445.664.542
316.174.631
310.224.019
330.446.668
76796650,14
374.430.989
0,205102282
32.
RICY
1.111.051
1.185.444
984.185
749.973
616.395
240688,1747
929.410
0,258968892
33.
ROTI
2.174.502
1.880.263
1.505.520
1.190.825
813.342
539870,5736
1.512.890
0,356847114
34.
SKLT
745.100
681.400
567.100
401.724
344.435
173092,5661
547.952
0,315890131
35.
SMCB
9.239.022
9.483.612
9.686.262
9.011.076
7.523.964
857342,3955
8.988.787
0,095379096
No.
Mean of
Sales
CV of Salas
Universitas Sumatera Utara
123
36.
SMGR
26.984.004
26.987.035
24.501.241
19.598.248
16.378.794
4726893,716
22.889.864
0,206505973
37.
SMSM
280
2.633
2.382
2.164
2.072
934,3614333
1.906
0,490154246
38.
SRSN
531.573
472.835
392.315
384.145
378.354
67685,028
431.844
0,156734759
39.
STTP
2.544.276
2.770.464
1.094.935
1.283.736
1.027.684
842660,4766
1.744.219
0,483116212
40.
TALF
476.383.634
558.080.193
423.277.747
362.728.439
333.569.493
90030839,31
430.807.901
0,208981402
41.
TCID
42.
TOTO
43.
2.314.890
2.308.204
2.027.899
1.851.153
1.654.671
287842,4071
2.031.363
0,14169912
2.278.673.871
2.205.630.374
1.711.306.784
1.576.763.007
1.341.926.755
405765967,1
1.822.860.158
0,222598517
TRIS
859.743
746.829
709.945
558.887
470.117
154754,6481
669.104
0,23128632
44.
TRST
2.457.349.445
2.507.884.797
2.033.149.367
1.949.153.201
2.025.867.019
265502287,7
2.194.680.766
0,120975356
45.
TSPC
8.181.482
7.512.115
6.854.889
6.630.810
5.780.664
908567,4973
6.991.992
0,129944013
46.
ULTJ
4.393.933
3.916.789
3.460.231
2.809.851
2.102.384
904241,479
3.336.638
0,271003803
47.
UNIT
118.260
102.448
101.886
88.466
103.226
10554,61478
102.857
0,102614253
48.
UNVR
36.484
34.511
30.757
27.303
23.469
5282,472925
30.505
0,173168581
49.
WIIM
1.839.419
1.661.533
1.588.022
1.119.062
925.236
386527,9972
1.426.654
0,270933169
Universitas Sumatera Utara
124
LAMPIRAN 5
HASIL PERHITUNGAN INDEKS INCOME SMOOTHING (IS)
No.
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.
27.
28.
29.
30.
31.
32.
33.
34.
35.
36.
37.
38.
39.
40.
41.
42.
43.
44.
45.
46.
47.
48.
49.
Kode
AISA
AKPI
ALDO
AMFG
ARNA
ASII
BATA
BRAM
CPIN
DVLA
EKAD
FASW
GGRM
HMSP
ICBP
IGAR
INAI
INDF
INDS
INKP
INTP
JECC
JPFA
KAEF
KBLI
KLBF
KLBM
LION
MYOR
NIPS
PRAS
RICY
ROTI
SKLT
SMCB
SMGR
SMSM
SRSN
STTP
TALF
TCID
TOTO
TRIS
TRST
TSPC
ULTJ
UNIT
UNVR
WIIM
CV of Earning
0,326125098
0,309770985
0,504674558
0,134518105
0,511795227
0,131868419
0,441319034
0,684863671
0,188217543
0,242844408
0,26703737
1,086134802
0,185655527
0,107468583
0,150684081
0,180285222
1,274030876
0,01319114
0,686329607
0,767847249
0,14747048
0,525500889
0,408504964
0,161149848
1,178755907
0,204047693
0,386247914
0,257508312
0,467400599
0,405228281
0,685532091
0,294677713
0,328964717
0,477019193
0,535728096
0,15265909
0,273682788
0,598654216
0,453180154
0,229752107
0,752785961
0,186971521
0,358666812
1,05189878
0,075140902
0,482575244
1,001342886
0,141139351
0,201116761
CV of Sales
0,438470103
0,139527996
0,32873445
0,149978821
0,209170444
0,079041737
0,177381932
0,081211645
0,208057264
0,130459241
0,205489598
0,104549822
0,205736899
0,190162488
0,19712858
0,145433949
0,427087836
0,144636945
0,151960613
0,050729651
0,130141148
0,124409152
0,19618737
0,135784185
0,136749374
0,190574871
0,072999453
0,139592878
0,188631608
0,226594404
0,205102282
0,258968892
0,356847114
0,315890131
0,095379096
0,206505973
0,490154246
0,156734759
0,483116212
0,208981402
0,14169912
0,222598517
0,23128632
0,120975356
0,129944013
0,271003803
0,102614253
0,173168581
0,270933169
Income Smoothing
0,743779555
2,220134994
1,535204352
0,896914005
2,446785579
1,668339078
2,487959339
8,433072259
0,904642983
1,861458072
1,2995177
10,38868153
0,902392949
0,565140812
0,764394897
1,239636434
2,983065236
0,091201731
4,516496687
15,13606425
1,133157977
4,223972909
2,082218458
1,186808674
8,619826714
1,070695688
5,291106947
1,844709536
2,477848785
1,788341963
3,342391344
1,137888455
0,921864584
1,51007944
5,616829259
0,739247818
0,558360538
3,819537026
0,938035492
1,099390204
5,312566226
0,839949535
1,550748059
8,695149259
0,578255979
1,780695467
9,75832161
0,815040177
0,742311331
Kategori
1
0
0
1
0
0
0
0
1
0
0
0
1
1
1
0
0
1
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
0
0
1
1
0
1
0
0
1
0
0
1
0
0
1
1
Status
melakukan
tidak
tidak
melakukan
tidak
tidak
tidak
tidak
melakukan
tidak
tidak
tidak
melakukan
melakukan
melakukan
tidak
tidak
melakukan
tidak
tidak
tidak
tidak
tidak
tidak
tidak
tidak
tidak
tidak
tidak
tidak
tidak
tidak
melakukan
tidak
tidak
melakukan
melakukan
tidak
melakukan
tidak
tidak
melakukan
tidak
tidak
melakukan
tidak
tidak
melakukan
melakukan
Universitas Sumatera Utara
125
LAMPIRAN 6
HASIL PERHITUNGAN RETURN ON ASSETS (ROA) TAHUN 2011-2015
No.
Kode
2015
2014
2013
2012
2011
1.
AISA
0,041248
0,051249
0,06917
0,065587
0,041765
2.
AKPI
0,009589
0,015563
0,016608
0,018148
0,036477
3.
ALDO
0,065804
0,060576
0,077976
0,049893
0,036982
4.
AMFG
0,075757
0,112086
0,095598
0,111256
0,125249
5.
ARNA
0,05048
0,211216
0,20938
0,169289
0,115392
6.
ASII
0,06704
0,093875
0,110788
0,123221
0,138337
7.
BATA
162,8643
0,091943
0,065189
0,120784
0,109581
8.
BRAM
0,043153
0,053279
0,021239
0,098055
0,013146
9.
CPIN
0,07496
0,084234
0,164692
0,217099
0,267003
10.
DVLA
0,075695
0,065345
0,105259
0,147865
0,13101
11.
EKAD
0,078014
0,101597
0,149359
0,179718
0,116787
12.
FASW
0,003876
0,03869
0,006198
0,012591
0,065764
13.
GGRM
0,101611
0,09329
0,086348
0,098019
0,126842
14.
HMSP
0,27264
0,358729
0,394731
0,378912
0,417197
15.
ICBP
0,113894
0,101616
0,106799
0,128351
0,13442
16.
IGAR
0,137497
0,157308
0,111297
0,142496
0,155583
17.
INAI
0,097099
0,016898
0,006554
0,037822
0,048425
18.
INDF
0,053003
0,056532
0,062959
0,08203
0,093406
19.
INDS
0,051867
0,054914
0,187246
0,080532
0,105654
20.
INKP
0,03309
0,018161
0,032639
0,007476
0,002548
21.
INTP
0,154083
0,178831
0,196085
0,209332
0,198416
22.
JECC
0,001839
0,02246
0,018229
0,044852
0,047368
23.
JPFA
0,053933
0,020973
0,04134
0,098257
0,078635
24.
KAEF
0,078169
0,1281
0,087236
0,099099
0,095722
25.
KBLI
0,074347
0,053716
0,058373
0,107758
0,588546
26.
KLBF
0,194892
0,170643
0,174077
0,18848
0,190096
27.
KBLM
0,019499
0,031669
0,011735
0,032967
0,029556
28.
LION
0,077381
0,080495
0,128645
0,196943
0,14361
29.
MYOR
0,111659
0,037942
0,103857
0,089471
0,073309
30.
NIPS
0,019817
0,041216
0,042424
0,041186
0,039918
31.
PRAS
0,03237
0,086452
0,109541
0,071791
0,012228
32.
RICY
0,010335
0,008898
0,006626
0,020152
0,019016
33.
ROTI
0,097443
0,089791
0,081002
0,123781
0,152717
34.
SKLT
0,053302
0,050163
0,0375
0,03188
0,027894
35.
SMCB
0,01011
0,038366
0,067564
0,113523
0,096341
36.
SMGR
0,122164
0,164347
0,190045
0,185288
0,201439
Universitas Sumatera Utara
126
37.
SMSM
0,207658
0,239477
0,19674
0,186676
0,181476
38.
SRSN
0,027958
0,022843
0,10735
0,042188
0,066415
39.
STTP
0,088652
0,103796
0,077479
0,060912
0,057922
40.
TALF
0,08374
0,128907
0,112441
0,128412
0,10249
41.
TCID
0,261503
0,094379
0,102133
0,119536
0,12406
42.
TOTO
0,138546
0,117288
0,135472
0,155448
0,163279
43.
TRIS
0,065201
0,069978
0,110332
0,103446
0,06789
44.
TRST
0,00754
0,009277
0,117993
0,051277
0,067528
45.
TSPC
0,084207
0,104427
0,117875
0,137099
0,137955
46.
ULTJ
0,147769
0,097001
0,083614
0,145998
0,058908
47.
UNIT
0,000838
7,95E-05
0,001812
0,000929
0,007651
48.
UNVR
0,372028
0,415027
0,421363
0,426757
0,423687
49.
WIIM
0,097625
0,084428
0,107631
0,059512
0,17459
Universitas Sumatera Utara
127
LAMPIRAN 7
HASIL PERHITUNGAN NET PROFIT MARGIN (NPM) TAHUN 2011-2015
No.
Kode
2015
2014
2013
2012
2011
1.
AISA
0,062179
0,073522
0,085693
0,092321
0,085549
2.
AKPI
0,013703
0,017817
0,020813
0,02062
0,037714
3.
ALDO
0,044737
0,042514
0,058508
0,032993
0,024869
4.
AMFG
0,088244
0,120448
0,105195
0,121306
0,1298
5.
ARNA
0,055905
0,165316
0,167672
0,142489
0,103989
6.
ASII
0,089329
0,109851
0,122282
0,119434
0,131321
7.
BATA
0,125887
0,07063
0,049169
0,092279
0,08343
8.
BRAM
0,060491
0,079084
0,025364
0,129474
0,012673
9.
CPIN
0,061459
0,060226
0,100784
0,125798
0,131557
10.
DVLA
0,079762
0,07348
0,114185
0,144808
0,134405
11.
EKAD
0,057195
0,079439
0,123167
0,127841
0,084996
12.
FASW
0,004589
0,035933
0,006683
0,012232
0,071078
13.
GGRM
0,091704
0,083341
0,07908
0,082986
0,118376
14.
HMSP
0,116351
0,126175
0,144192
0,14927
0,152571
15.
ICBP
0,095305
0,084716
0,091119
0,105319
0,102759
16.
IGAR
0,077939
0,07475
0,054446
0,079986
0,107888
17.
INAI
0,093283
0,1608
0,007834
0,039741
0,047414
18.
INDF
0,075978
0,076518
0,088034
0,097043
0,109627
19.
INDS
0,079822
0,067141
0,241587
0,090771
0,097503
20.
INKP
0,082172
0,044934
0,087844
0,019737
0,006289
21.
INTP
0,239273
0,258321
0,279165
0,275494
0,259328
22.
JECC
0,001503
0,016008
0,015167
0,025753
0,023434
23.
JPFA
0,036984
0,013513
0,028801
0,060394
0,041579
24.
KAEF
0,052048
0,05703
0,049595
0,055102
0,049341
25.
KBLI
0,043339
0,030212
0,030529
0,055069
0,346213
26.
KLBF
0,148575
0,122214
0,123137
0,130173
0,144151
27.
KBLM
0,013186
0,022292
0,007434
0,023361
0,021975
28.
LION
0,127095
0,128999
0,194085
0,25567
0,195724
29.
MYOR
0,085467
0,027576
0,083939
0,070675
0,051178
30.
NIPS
0,031048
0,048965
0,037179
0,030752
0,030784
31.
PRAS
0,105574
0,249625
0,275653
0,133609
0,021499
32.
RICY
0,011145
0,008797
0,007472
0,022638
0,019809
33.
ROTI
0,121274
0,102332
0,098067
0,125248
0,142539
34.
SKLT
0,026976
0,024802
0,020102
0,01982
0,01735
35.
SMCB
0,018955
0,06958
0,103896
0,153301
0,140217
36.
SMGR
0,172775
0,209075
0,238846
0,251287
0,241813
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37.
SMSM
0,164467
0,159894
0,141898
0,124307
0,116313
38.
SRSN
0,030193
0,022462
0,11514
0,04416
0,063401
39.
STTP
0,065129
0,044626
0,104731
0,058132
0,041525
40.
TALF
0,076326
0,100241
0,090695
0,115523
0,093191
41.
TCID
0,235205
0,076203
0,074232
0,081464
0,084787
42.
TOTO
0,148326
0,109671
0,138232
0,150115
0,162993
43.
TRIS
0,043557
0,048904
0,073879
0,06779
0,034364
44.
TRST
0,010301
0,012064
0,189246
0,057564
0,071081
45.
TSPC
0,064685
0,07798
0,09315
0,095792
0,101435
46.
ULTJ
0,119051
0,072269
0,067951
0,125783
0,061097
47.
UNIT
0,003264
0,003446
0,008166
0,00399
0,022591
48.
UNVR
0,160399
0,171742
0,174042
0,177233
0,177426
49.
WIIM
0,071262
0,067813
0,083564
0,068988
0,139837
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LAMPIRAN 8
HASIL PERHITUNGAN DEBT TO EQUITY RATIO (DER) TAHUN 20112015
2015
2014
2013
2012
2011
1.
No.
AISA
Kode
1,284142
1,05633
1,130352
0,901975
0,958902
2.
AKPI
1,603131
1,15881
1,028917
1,03356
1,035942
3.
ALDO
1,141304
1,329742
1,259494
0,960607
1,010491
4.
AMFG
0,259585
0,272353
0,282051
0,267932
0,25424
5.
ARNA
0,599121
0,384635
0,477241
0,549846
0,72093
6.
ASII
0,939692
0,963831
1,015237
1,029461
1,034851
7.
BATA
0,453355
0,820713
0,726043
0,481615
0,457484
8.
BRAM
0,595302
0,735136
0,474733
0,355553
0,356583
9.
CPIN
0,965136
0,89381
0,569825
0,510265
0,429558
10.
DVLA
0,413716
0,310015
0,328567
0,277044
0,267926
11.
EKAD
0,334737
0,53683
0,44548
0,426693
0,609208
12.
FASW
0,392936
0,216204
0,394406
0,527048
0,505776
13.
GGRM
0,670847
0,757517
0,725924
0,560166
1
14.
HMSP
0,15771
0,52439
0,483479
0,97225
0,876189
15.
ICBP
0,620843
0,716195
0,674118
0,486925
0,43493
16.
IGAR
0,236651
0,36071
0,394271
0,290519
0,223664
17.
INAI
4,546886
6,340625
5,063131
3,737908
4,131701
18.
INDF
1,129594
1,137279
1,108711
0,739574
0,699806
19.
INDS
0,330837
0,252377
0,25531
0,464736
0,814227
20.
INKP
1,683237
1,715809
1,953593
2,207015
2,123326
21.
INTP
0,158067
0,17527
0,16766
0,171815
0,153641
22.
JECC
2,693583
5,394832
7,441116
3,961512
3,921507
23.
JPFA
1,808565
2,042537
1,844034
1,301191
0,999984
24.
KAEF
0,737946
0,750518
0,521798
0,440374
0,432468
25.
KBLI
0,510471
0,447029
0,532055
0,374561
0,505047
26.
KLBF
0,252181
0,273982
0,334931
0,277593
0,269895
27.
KBLM
1,207218
1,229683
1,426338
1,730697
1,631136
28.
LION
0,40636
0,420798
0,252172
0,16585
0,211067
29.
MYOR
1,183618
1,525854
1,495618
1,706295
1,721957
30.
NIPS
1,541401
1,072842
2,401529
1,596552
1,690965
31.
PRAS
1,125754
0,87633
0,95752
1,059803
1,432372
32.
RICY
1,994894
2,003134
1,922153
1,246852
0,833237
33.
ROTI
1,277025
1,247202
1,345912
0,807578
0,389239
34.
SKLT
1,480921
1,453751
1,275449
0,928801
0,74319
35.
SMCB
1,049924
1,004121
0,697832
0,445526
0,454779
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36.
SMGR
0,390379
0,372996
0,41226
0,463215
0,345294
37.
SMSM
0,541667
0,769162
0,716284
0,757317
0,696041
38.
SRSN
0,688058
0,434895
0,338467
0,493696
0,431898
39.
STTP
0,902239
1,081487
1,131931
1,180464
0,907455
40.
TALF
0,239885
0,359337
0,253767
0,237481
0,232158
41.
TCID
0,214142
0,488359
0,271619
0,153999
0,108242
42.
TOTO
0,635582
0,831771
0,686069
0,695306
0,43225
43.
TRIS
0,74463
0,691519
0,573875
0,509952
0,74548
44.
TRST
0,715634
0,856758
0,907331
0,617251
0,607672
45.
TSPC
0,449049
0,374175
0,41233
0,381679
0,395425
46.
ULTJ
0,265411
0,283652
0,394502
0,443941
0,612843
47.
UNIT
0,895425
0,810264
0,903025
0,580119
0,269627
48.
UNVR
2,271183
2,008426
2,122911
1,849222
1,669927
49.
WIIM
0,413253
1,409235
0,602034
0,839469
1,60618
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131
LAMPIRAN 9
HASIL PERHITUNGAN Ln FIRM SIZE TAHUN 2011-2015
No.
KODE
2015
2014
2013
2012
2011
1.
AISA
6,957175124
6,867695359
6,709759793
6,587438857
6,555131828
2.
AKPI
9,432691959
9,296853782
9,28772561
9,204174266
9,161595573
3.
ALDO
5,563494138
5,539922524
5,463358373
5,266929865
5,216485236
4.
AMFG
6,630455844
6,596170838
6,548928788
6,493516743
6,429848331
5.
ARNA
9,155572701
9,10034922
9,055089522
8,97190631
8,919866219
6.
ASII
8,389936495
8,372961686
8,330401597
8,260724724
8,1884194
7.
BATA
5,900508047
5,889241177
5,832946818
5,758994355
5,713195593
8.
BRAM
9,605420167
9,616100861
9,505571745
9,488706104
9,447660251
9.
CPIN
7,392431636
7,31893512
7,196024169
7,091618673
6,946855127
10.
DVLA
6,138706168
6,093855413
6,077406427
6,031283612
5,965175821
11.
EKAD
8,59072104
8,614608486
8,538300238
8,437581673
8,375832376
12.
FASW
8,489424612
8,436364091
8,482293885
8,523573885
8,522903662
13.
GGRM
7,802810745
7,765178695
7,705532317
7,618145671
7,592051283
14.
HMSP
7,579906142
7,453022032
7,437823372
7,419088391
7,286226417
15.
ICBP
7,424237881
7,398452174
7,330622753
7,250905263
7,185992364
16.
IGAR
8,584258882
8,544836098
8,483938932
8,494631444
8,550937322
17.
INAI
9,123936303
8,95117414
8,884161528
8,786910507
8,735824325
18.
INDF
7,962991678
7,934888131
7,890856213
7,773708938
7,730103665
19.
INDS
6,40720865
6,35844237
6,341734767
6,221356589
6,056796645
20.
INKP
7,957590815
7,920126458
7,958155101
7,949763144
7,927739408
21.
INTP
7,441512269
7,460666884
7,425008478
7,357079894
7,258908476
22.
JECC
6,121789569
6,039414119
6,066549539
5,836893516
5,778946728
23.
JPFA
7,234503769
7,197527415
7,173698667
7,039848751
6,91731731
24.
KAEF
6,444460926
6,416524014
6,363472645
6,291132988
6,227822455
25.
KBLI
6,190835748
6,127390237
6,128822048
6,065093242
6,036857957
26.
KLBF
7,122098423
7,09479479
7,053823369
6,973956703
6,917744595
27.
KLBM
5,815832672
6,001539448
5,815774265
5,859102855
5,808179903
28.
LION
5,805725084
5,78187452
5,701920113
5,636986096
5,563262697
29.
MYOR
7,133621991
7,104819124
7,088172391
6,919209146
6,81953367
30.
NIPS
6,112064143
6,049838388
5,898449273
5,717967419
5,645223746
31.
PRAS
9,185185636
9,109520468
8,900711289
8,761439084
8,764145938
32.
RICY
6,078527141
6,068932058
6,045285025
5,925568879
5,807599288
33.
ROTI
6,432379789
6,331000689
6,260712573
6,05113129
8,755152672
34.
SKLT
5,576469201
5,52754226
5,479991124
5,39750028
5,330896505
35.
SMCB
7,238587128
7,235510873
7,173040216
7,502270268
7,039433989
36.
SMGR
7,582666863
7,535696258
7,488450366
7,42454001
7,293618923
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37.
SMSM
6,346352974
6,245018871
6,235023159
6,158663981
6,123198075
38.
SRSN
5,758967121
5,667405318
5,624057154
5,604343794
5,557726099
39.
STTP
6,271647176
6,228180589
6,170279322
6,08802759
5,867329576
40.
TALF
8,637700198
8,637465075
8,533282153
8,51364477
8,481876902
41.
TCID
6,318500958
6,270371345
6,168473617
6,100912386
6,053410763
42.
TOTO
9,387308096
9,314370146
9,242088433
9,182604055
9,126965423
43.
TRIS
5,759173601
5,717603107
5,67704182
5,563775262
5,376498485
44.
TRST
12,52599785
12,51338882
12,51334008
12,34007293
12,32887881
45.
TSPC
6,798286555
6,748928798
6,733763646
6,665860894
6,628427146
46.
ULTJ
6,543143254
6,456176937
6,435341962
6,369781742
6,323546207
47.
UNIT
5,663266414
5,643967602
5,66192432
5,579736736
5,484019237
48.
UNVR
7,196728723
7,154758619
7,103940485
7,054574755
6,992465148
49.
WIIM
6,098193626
6,125332897
6,09093842
6,081797214
5,869854544
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LAMPIRAN 10
HASIL OLAHAN DATA ANALISIS REGRESI LOGISTIK DENGAN SPSS
A. STATISTIK DESKRIPTIF
Descriptive Statistics
N
Minimum
Maximum
Statistic
Statistic
Statistic
Mean
Statistic
Std. Deviation
Std. Error
Statistic
ECKEL
245
,00
1,00
,3061
,02950
,46182
ROA
245
,01
,98
,2176
,01158
,18126
NPM
245
,00
,92
,1790
,01155
,18076
DER
245
,06
7,44
,8858
,06229
,97495
FIRM SIZE
245
5,22
9,92
6,8459
,05962
,93321
Valid N (listwise)
245
B. UJI MULTIKOLINEARITAS
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C. ANALISIS REGRESI LOGISTIK
Variables in the Equation
B
S.E.
Wald
df
Sig.
Exp(B)
95% C.I.for EXP(B)
Lower
Step 1
a
Upper
ROA
3,267
,855
14,589
1
,000
26,242
4,907
140,322
NPM
1,882
,840
5,013
1
,025
6,565
1,264
34,091
DER
-,853
,287
8,824
1
,003
,426
,243
,748
,317
,161
3,862
1
,049
1,373
1,001
1,884
-3,449
1,214
8,073
1
,004
,032
FIRM
SIZE
Constant
a. Variable(s) entered on step 1: roa, npm, der, firmsize.
D. UJI SERENTAK (OMNIBUS TEST)
Omnibus Tests of Model Coefficients
Chi-square
Step 1
Df
Sig.
Step
22,601
4
,000
Block
22,601
4
,000
Model
22,601
4
,000
E. UJI HOSMER AND LEMESHOW TEST
Hosmer and Lemeshow Test
Step
1
Chi-square
9,395
df
Sig.
8
,310
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F. OVERALL MODEL FIT
1. Nilai -2Log likelihood pada awal (block number = 0)
Iteration History
Iteration
a,b,c
-2 Log likelihood
Coefficients
Constant
Step 0
1
301,918
-,776
2
301,822
-,818
3
301,822
-,818
a. Constant is included in the model.
b. Initial -2 Log Likelihood: 301,822
c. Estimation terminated at iteration number 3 because
parameter estimates changed by less than ,001.
2. Nilai -2Log likelihood pada akhir (block number = 1)
Iteration History
Iteration
-2 Log
likelihood
Step 1
a,b,c,d
Coefficients
Constant
roa
npm
der
firmsize
1
268,016
-2,937
2,616
1,435
-,390
,245
2
263,745
-3,466
3,179
1,794
-,693
,312
3
263,390
-3,456
3,262
1,874
-,836
,317
4
263,386
-3,449
3,267
1,882
-,853
,317
5
263,386
-3,449
3,267
1,882
-,853
,317
a. Method: Enter
b. Constant is included in the model.
c. Initial -2 Log Likelihood: 301,822
d. Estimation terminated at iteration number 5 because parameter estimates changed by less than
,001.
G. UJI SIMULTAN (OMNIBUS TEST OF MODEL COEFFICIENT)
Omnibus Tests of Model Coefficients
Chi-square
Step 1
df
Sig.
Step
38,436
4
,000
Block
38,436
4
,000
Model
38,436
4
,000
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H. UJI KOEFISIEN DETERMINASI (NAGELKERKE R SQUARE)
Model Summary
Step
1
-2 Log
Cox & Snell R
Nagelkerke R
likelihood
Square
Square
263,386
a
,145
,205
a. Estimation terminated at iteration number 5 because
parameter estimates changed by less than ,001.
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LAMPIRAN 1
Tabel Data Jumlah Populasi Perusahaan Manufaktur Terbuka
di Bursa Efek Indonesia Periode 2011-2015 untuk Kriteria Penarikan
Sampel
No.
Kode
Nama Perusahaan
SEKTOR NDUSTRI DASAR DAN KIMIA
a.
Sektor Semen
1.
INTP
Indocement Tunggal Prakasa Tbk
2.
SMBR
Semen Batu Raja (Persero) Tbk
3.
SMCB
Holcim Indonesia Tbk
5.
SMGR
Semen Indonesia (Persero) Tbk
6.
WSBP
Waskita Beton Precaste Tbk
7.
WTON
Wijaya Karya Beton Tbk
b.
8.
9.
10.
11.
12.
13.
c.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
25.
27.
28.
29.
30.
d.
31.
32.
33.
34.
35.
36.
37.
38.
39.
40.
e.
41.
42.
43.
44.
45.
Sektor Kramik, Porselin dan Kaca
AMFG
Asahimas Flat Glass Tbk
ARNA
Arwana Citra Mulia Tbk
IKAI
Inti Kramik Alam Asri Industri Tbk
KIAS
Kramik Indonesia Assosiasi Tbk
MLIA
Mulia Industrindo Tbk
TOTO
Surya Toto Indonesia Tbk
Sektor Logam dan Sejenisnya
ALKA
Alaska Industrindo Tbk
ALMI
Alumindo Light Metal Industry Tbk
BAJA
Saranacentral Bajatama Tbk
BTON
Beton Jaya Manunggal Tbk
CTBN
Citra Turbindo Tbk
GDST
Gunawan Dianjaya Steel Tbk
INAI
Indal Aluminium Industry Tbk
ISSP
Steel Pipe Industry of Indonesia Tbk
JKSW
Jakarta Kyoei Work LTD Tbk
JPRS
Jaya Pari Steel Tbk
KRAS
Krakatau Steel (Persero) Tbk
LION
Lion Metal Works Tbk
LMSH
Lionmesh Prima Tbk
NIKL
Pelat Timah Nusantara Tbk
PICO
Pelangi Indah Canindo Tbk
TBMS
Tembaga Mulia Semanan Tbk
Sektor Kimia
BRPT
Barito Pasific Tbk
BUDI
Budi Starch & Sweetener Tbk
DPNS
Duta Pertiwi Nusantara Tbk
EKAD
Ekadharma Internasional Tbk
ETWA
Eterindo Wahanatama Tbk
INCI
Intan Wijaya Internasional Tbk
SOBI
Sorini Agro Asia Corporindo Tbk
SRSN
Sarasa Nugraha Tbk
TPIA
Chandra Asri Petrochemical Tbk
UNIC
Unggul Indah Cahaya Tbk
Sektor Plastik & Kemasan
AKKU
Alam Karya Unggul Tbk
AKPI
Argha Karya Prima Industry Tbk
APLI
Asiaplast Industri Tbk
BRNA
Berlina Tbk
FPNI
Fatra Polindo Nusa Industri Tbk
Kriteria
1
Kriteria
2
Kriteria
3
Sampel
√
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-
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-
1
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4
5
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-
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√
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-
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2
3
6
7
8
9
10
11
116
Universitas Sumatera Utara
117
46.
IGAR
Champion Pasific Indonesia Tbk
47.
IMPC
Impack Pratama Industri Tbk
48.
IPOL
Indopoly Swakarsa Industry Tbk
49.
SIAP
Sekawan Intipratama Tbk
50.
SIMA
Siwani Makmur Tbk
51.
TALF
Tunas Alfin Tbk
52.
TRST
Trias Sentosa Tbk
53.
YPAS
Yana Prima Hasta Persada Tbk
f. Sektor Pakan Ternak
54.
CPIN
Charoen Pokphand Indonesia Tbk
55.
JPFA
Japfa Comfeed Indonesia Tbk
56.
MAIN
Malindo Feedmill Tbk
57.
SIPD
Siearad Produce Tbk
g. Sektor Kayu & Pengolahannya
58.
SULI
Sumalindo Lestari Tbk
59.
TIRT
Tirta Mahakam Resources Tbk
h. Sektor Pulp & Kertas
60.
ALDO
Alkindo Naratama Tbk
61.
DAJK
Dwi Aneka Jaya Kemasindo Tbk
62.
FASW
Fajar Surya Wisesa Tbk
63.
INKP
Indah Kiat Pulp & Paper Tbk
64.
INRU
Toba Pulp Lestari Tbk
65.
KBRI
Kertas Basuki Rachmat Indonesia Tbk
66.
KDSI
Kedaung Setia Industrial Tbk
67.
SPMA
Suparma Tbk
68.
TKIM
Pabrik Kertas Tjiwi Kimia Tbk
SEKTOR ANEKA INDUSTRI
a. Sektor Mesin dan Alat Berat
69.
KRAH
Grand Kartech Tbk
b. Sektor Otomotif dan Komponennya
70.
ASII
Astra Internasional Tbk
71.
AUTO
Astra Otoparts Tbk
72.
BOLT
Garuda Metalinndo Tbk
73.
BRAM
Indokordsa Tbk
74.
GDYR
Goodyear Indonesia Tbk
75.
GJTL
Gajah Tunggal Tbk
76.
IMAS
Indommobil Sukses Internasional Tbk
77.
INDS
Indospring Tbk
78.
LPIN
Multi Prima Sejahtera Tbk
79.
MASA
Multistrada Arah Sarana Tbk
80.
NIPS
Nipress Tbk
81.
PRAS
Prima Alloy Steel Universal Tbk
82.
SMSM
Selamat Sempurna Tbk
c. Sektor Tekstik dan Garment
83.
ADMG
Polychem Indonesia Tbk
84.
ARGO
Argo Pantes Tbk
85.
CNTX
Century Textile Industry Tbk
86.
IRTX
Eratex Djaya Tbk
87.
ESTI
Ever Shine Tex Tbk
88.
HDTX
Panasia Indo Resources Tbk
89.
INDR
Indo Rama Synthetic Tbk
90.
MYTX
Apac Citra Centertex Tbk
91.
PBRX
Pan Brothers Tbk
92.
POLY
Asia Pasific Fibers Tbk
93.
RICY
Ricky Putra Globalindo Tbk
94.
STAR
Star Petrochem Tbk
95.
TFCO
Tifico Fiber Indonesia Tbk
96.
SRIL
Sri Rejeki Isman Tbk
97.
SSTM
Sunson Textile Manufacturer Tbk
√
√
√
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-
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12
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-
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15
16
-
√
-
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-
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√
√
√
-
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√
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√
√
√
√
-
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
-
√
√
√
√
√
√
√
√
√
√
√
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√
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√
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13
14
17
18
19
20
21
22
23
24
25
26
Universitas Sumatera Utara
118
98.
TRIS
Trisula Internasional Tbk
99.
UNIT
Nusantara Inti Corpora Tbk
d. Sektor Alas Kaki
100. BATA
Sepatu Bata Tbk
101. BIMA
Primarindo Asia Infrastrukture Tbk
e. Sektor Kabel
102. IKBI
Sumi Indo Kabel Tbk
103. JECC
Jembo Cable Company Tbk
104. KBLI
KMI Wire and Cable Tbk
105. KBLM
Kabelindo Murni Tbk
106. SCCO
Supreme Cable Manufacturing and Comerce
Tbk
107. VOKS
Voksel Elektrik Tbk
f. Sektor Elektronika
108. PTSN
Sat Nusa Persada Tbk
SEKTOR INDUSTRI BARANG KONSUMSI
a. Sektor Makanan dan Minuman
109. AISA
Tiga Pilar Sejahtera Food Tbk
110. AUTO
Tri Banyan Tirta Tbk
111. CEKA
Wilmar Cahaya Indonesia Tbk
112. DLTA
Delta Djakarta Tbk
113. ICBP
Indofood CBP Sukses Makmur Tbk
114. INDF
Indofood Sukses Makmur Tbk
115. MLBI
Multi Bintang Indonesia Tbk
116. MYOR
Mayora Indah Tbk
117. PSDN
Prashida Anekaniaga Tbk
118. ROTI
Nippon Indosari Corporindo Tbk
119. SKBM
Sekar Bumi Tbk
120. SKLT
Sekar Laut Tbk
121. STTP
Siantar Top Tbk
122. ULTJ
Ultra Jaya Milk Industri and Trading Company
Tbk
b. Sektor Rokok
123. GGRM
Gudang Garam Tbk
124. HMSP
Handjaya Mandala Sampoerna Tbk
125. RMBA
Bentoel Internasional Investama Tbk
126. WIIM
Wismilak Inti Makmur Tbk
c. Sektor Farmasi
127. DVLA
Darya Varya Laboratoria Tbk
128. INAF
Indofarma (Persero) Tbk
128. KAEF
Kimia Farma (Persero) Tbk
129. KLBF
Kalbe Farma Tbk
130. MERK
Merck Indonesia Tbk
131. PYFA
Pyridam Farma Tbk
132. SCPI
Merck Sharp Dohme Pharma Tbk
133. SIDO
Industri Jamu dan Farmasi Sidomuncul Tbk
134. SQBB
Taisho Pharmaceutical Indonesia Tbk
135. TSPC
Tempo Scan Pasific Tbk
d. Sektor Kosmetik dan Brang Keperluan Rumah Tangga
136. MBTO
Martina Berto Tbk
137. MRAT
Mustika Ratu Tbk
138. TCID
Mandom Indonesia Tbk
139. UNVR
Unilever Indonesia Tbk
e. Sektor Peralatan Rumah Tangga
140. CINT
Citose Internasional Tbk
141. KICI
Kedaung Indah Can Tbk
142. LMPI
Langgeng Makmur Industri Tbk
√
√
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√
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27
28
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-
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29
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-
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30
31
32
-
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-
-
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√
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√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
33
√
√
√
√
√
√
√
√
√
√
√
41
42
√
√
√
-
√
√
√
√
√
√
√
√
√
44
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
-
√
√
√
√
√
34
35
36
37
38
39
40
43
45
46
47
48
49
Universitas Sumatera Utara
119
LAMPIRAN 2
Profil Sampel Perusahaan Manufaktur Terbuka di Bursa Efek Indonesia
Periode 2011-2015
No.
Kode
Perusahaan
1.
AISA
Tiga Pilar Sejahtera Food Tbk
2.
AKPI
Argha Karya Unggul Tbk
3.
ALDO
Alkindo Naratama Tbk
4.
AMFG
Asahimas Flat Glass Tbk
5.
ARNA
Arwana Citra Mulia
6.
ASII
7.
Nama Perusahaan
Tanggal Listing
11-Juni-1997
18-Desember-1992
12-Juli-2011
18-Desember-2000
17-Juli-2001
Astra Internasional Tbk
04-April-1990
BATA
Sepatu Bata Tbk
24-Maret-1982
8.
BRAM
Indo Kordsa Tbk
05-September-1990
9.
CPIN
Charoen Pokphand Indonesia Tbk
10.
DVLA
Delta Djakarta Tbk
11.
EKAD
Ekadharma Internasional Tbk
12.
FASW
Fajar Surya Wisesa Tbk
13.
GGRM
Gudang Garam Tbk
27-Agustus-1990
14.
HMSP
HM Sampoerna Tbk
15-Agustus-1990
15.
ICBP
Indofood CBP Sukses Makmur Tbk
07-Oktober-2010
16.
IGAR
Champion Pasific Indonesia Tbk
05-November-1990
17.
INAI
Indal Aluminium Industry Tbk
05-Desember-1994
18.
INDF
Indofood CBP Sukses Makmur Tbk
19.
INDS
Indospring Tbk
20.
INKP
Indah Kiat Pulp & Paper Tbk
21.
INTP
Indocement Tunggal Perkasa Tbk
05-Desember-1989
22.
JECC
Jembo Cable Company Tbk
18-November-1992
23.
JPFA
Japfa Comfeed Indonesia Tbk
24.
KAEF
Kimia Farma (Persero) Tbk
04-Juli-2001
25.
KBLI
Sumi Indo Kabel Tbk
06-Juli-1992
26.
KLBF
Kalbe Farma Tbk
30-Juli-1991
27.
KBLM
Kabelindo Murni Tbk
01-Juni-1992
28.
LION
Lion Metal Works Tbk
20-Agustus-1993
29.
MYOR
30.
18-Maret-1991
19-November-1994
14-Agustus-1990
01-Desember-1994
14-Juli-1994
10-Agustus-1990
16-Juli-1990
23-Oktober-1989
Mayora Indah Tbk
04-Juli-1990
NIPS
Nippres Tbk
31-Juni-1991
31.
PRAS
Prima Alloy Stell Universal Tbk
12-Juli-1990
32.
RICY
Ricky Putra Globalindo Tbk
33.
ROTI
Nippon Indosari Corpindo Tbk
34.
SKLT
Sekar Laut Tbk
22-Januari-1998
28-Juni-2010
08-September-1993
Universitas Sumatera Utara
120
35.
SMCB
Holcim Indonesia Tbk
10-Agustus-1977
36.
SMGR
Semen Indonesia Tbk
08-Juli-1991
37.
SMSM
Selamat Sempurna Tbk
02-Januari-2007
38.
SRSN
Indo Acitama Tbk
11-Januari-1993
39.
STTP
Sinar Top Tbk
16-Desember-1996
40.
TALF
Tunas Alfin Tbk
12-Februari-2001
41.
TCID
Mandom Indonesia Tbk
42.
TOTO
Surya Toto Indonesia Tbk
20-Oktober-1990
43.
TRIS
Trisula Internasional Tbk
28-Juni-2012
44.
TRST
Trias Sentosa Tbk
02-Juli-1990
45.
TSPC
17-Juni-1994
46.
ULTJ
Tempo Scan Pacific Tbk
Ultra Jaya Milk Industry and Trading Company
Tbk
47.
UNIT
Nusantara Inti Corpora Tbk
18-April-2002
48.
UNVR
Unilever Indonesia Tbk
49.
WIIM
Wismilak Inti Makmur Tbk
30-September-1993
02-Juli-1990
11-Januari-1982
18-Desember-2012
Universitas Sumatera Utara
121
LAMPIRAN 3
HASIL PERHITUNGAN NILAI CV of EARNINGS
No.
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.
27.
28.
29.
30.
31.
32.
33.
34.
35.
36.
37.
38.
39.
40.
41.
42.
43.
44.
45.
46.
47.
48.
49.
KODE
AISA
AKPI
ALDO
AMFG
ARNA
ASII
BATA
BRAM
CPIN
DVLA
EKAD
FASW
GGRM
HMSP
ICBP
IGAR
INAI
INDF
INDS
INKP
INTP
JECC
JPFA
KAEF
KBLI
KLBF
KLBM
LION
MYOR
NIPS
PRAS
RICY
ROTI
SKLT
SMCB
SMGR
SMSM
SRSN
STTP
TALF
TCID
TOTO
TRIS
TRST
TSPC
ULTJ
UNIT
UNVR
WIIM
2015
373.750
27.645
24.085
323.503
72.225.510
16.454
129.519
12.574
1.850.392
104.177
30.401.400
1.196.255
6.452.834
10.363.308
3.025
52.790.236
129.166.716
4.867.300
132.465
3.120.860
4.258.600
3
925.458
252.973
115.371
2.657.634
12.760
49.472
1.266.519
30.671
49.582.224
12.383
263.711
20.100
175.127
4.662.164
461
16.050
165.705
36.360.663
544.474
337.987.689
37.448
25.314.103
529.219
523.101
386
5.852
131.081
2014
377.903
34.660
20.997
442.307
266.118.538
22.157
71.246
16.427
1.755.595
81.109
41.830.241
10.567.292
5.432.667
10.181.083
2.543
55.155.279
15.101.078
4.866.100
125.350
1.586.560
5.165.458
24
330.515
257.836
72.027
2.122.678
20.498
48.713
390.727
49.742
111.249.192
10.428
192.412
16.900
659.867
5.642.318
421
10.621
123.636
55.942.429
175.892
241.892.786
36.523
30.256.039
585.791
283.061
353
5.927
112.673
2013
347.635
34.620
23.365
338.358
237.697.914
23.708
44.373
5.077
2.586.408
125.796
51.319.954
1.881.586
4.383.932
10.818.000
2.287
35.030.416
5.019.541
4.896.800
411.289
2.964.080
5.217.953
23
616.699
215.642
78.530
1.970.452
7.678
64.761
1.008.764
33.872
87.154.383
7.354
147.642
11.400
1.006.363
5.852.023
338
45.171
114.674
38.389.053
150.536
236.557.513
52.450
384.764.681
638.535
235.127
832
5.353
132.701
2012
253.664
31.120
9.225
346.609
158.684.349
22.460
69.343
22.546
2.680.872
158.909
49.223.704
4.203.701
4.068.711
9.945.296
2.287
44.507.701
23.155.488
4.871.700
134.068
665.980
4.763.388
32
1.077.000
205.764
125.182
1.775.099
23.833
85.374
742.837
21.610
41.448.799
16.978
149.149
7.962
1.381.404
4.924.791
269
16.964
74.626
41.903.402
150.803
236.695.643
37.887
112.201.203
635.176
353.432
353
4.839
77.202
2011
149.951
56.780
6.088
336.995
95.949.405
21.348
56.615
2.750
2.362.497
120.915
27.747.626
21.922.731
4.958.102
8.064.426
2.064
55.322.166
26.356.890
5.017.400
120.415
215.740
3.601.516
29,7
650.000
171.763
637.704
1.572.957
19.003
52.535
483.826
17.831
7.104.195
12.210
115.933
5.976
1.054.987
3.960.604
241
23.988
42.675
31.085.564
140.295
218.724.016
16.155
144.001.062
586.362
128.450
2.332
4.164
129.382
Standar
Deviasi
98026,87763
11450,68448
8454,308192
48097,5403
85027173,29
2798,95995
32754,34565
8132,619117
422953,5798
28699,64357
10709422,91
8639456,178
939277,5749
1061190,202
367,8590192
8754859,428
50655394,5
64687,50266
126777,0206
1313513,29
678568,1604
11,61356965
290229,0604
35581,17746
242544,1159
412128,1837
6471,352046
15494,53266
363887,5388
12458,82453
40657371,74
3498,001258
57164,00143
5947,28449
458341,9582
764574,7323
94,69424481
13504,92072
47250,01303
9359232,864
174947,4574
47560231,64
12945,21778
146537302,6
44710,08418
147008,9233
852,3430647
737,7353862
23451,78306
Mean of
Earnings
300.581
36.965
16.752
357.554
166.135.143
21.225
74.219
11.875
2.247.153
118.181
40.104.585
7.954.313
5.059.249
9.874.423
2.441
48.561.160
39.759.943
4.903.860
184.717
1.710.644
4.601.383
22
719.934
220.796
205.763
2.019.764
16.754
60.171
778.535
30.745
59.307.759
11.871
173.769
12.468
855.550
5.008.380
346
22.559
104.263
40.736.222
232.400
254.371.529
36.093
139.307.418
595.017
304.634
851
5.227
116.608
CV of
Earning
0,326125098
0,309770985
0,504674558
0,134518105
0,511795227
0,131868419
0,441319034
0,684863671
0,188217543
0,242844408
0,26703737
1,086134802
0,185655527
0,107468583
0,150684081
0,180285222
1,274030876
0,01319114
0,686329607
0,767847249
0,14747048
0,525500889
0,403132647
0,161149848
1,178755907
0,204047693
0,386247914
0,257508312
0,467400599
0,405228281
0,685532091
0,294677713
0,328964717
0,477019193
0,535728096
0,15265909
0,273682788
0,598654216
0,453180154
0,229752107
0,752785961
0,186971521
0,358666812
1,05189878
0,075140902
0,482575244
1,001342886
0,141139351
0,201116761
Universitas Sumatera Utara
122
LAMPIRAN 4
HASIL PERHITUNGAN NILAI CV of SALES
KODE
2015
2014
2013
2012
2011
Standar
Deviasi
1.
AISA
6.010.895
5.139.974
4.056.735
2.747.623
1.752.802
1728276,3
3.941.606
0,438470103
2.
AKPI
2.017.470
1.945.380
1.663.390
1.509.190
1.505.560
241132,0028
1.728.198
0,139527996
3.
ALDO
538.363
493.882
399.346
279.604
244.803
128600,7852
391.200
0,32873445
4.
AMFG
3.665.989
3.672.186
3.216.480
2.857.310
2.596.271
480179,2718
3.201.647
0,149978821
5.
ARNA
1.291.926.384
1.609.758.678
1.417.640.229
1.113.663.603
922.684.829
265883819,4
1.271.134.745
0,209170444
6.
ASII
184.196
201.701
193.880
188.053
162.564
14707,99166
186.079
0,079041737
7.
BATA
1.028.850
1.008.727
902.459
751.449
678.592
155034,5402
874.015
0,177381932
8.
BRAM
207.867
207717
200.168
174.136
216.997
16354,15744
201.377
0,081211645
9.
CPIN
30.107.727
29.150.275
25.662.992
21.310.925
17.957.972
5167721,777
24.837.978
0,208057264
10.
DVLA
1.306.098
1.103.822
1.101.684
1.097.379
899.632
143729,9469
1.101.723
0,130459241
11.
EKAD
531.537.606
526.573.620
416.668.758
385.037.050
326.459.768
89851428,44
437.255.360
0,205489598
12.
FASW
260.667.212
294.081.114
281.551.387
343.677.756
308.433.995
31122630,64
297.682.293
0,104549822
13.
GGRM
70.365.573
65.185.850
55.436.954
49.028.696
41.884.352
11599504,98
56.380.285
0,205736899
14.
HMSP
89.069.306
80.690.139
75.025.207
66.626.123
52.856.708
13854002,14
72.853.497
0,190162488
15.
ICBP
31.741
30.023
25.095
21.717
20.086
5072,555996
25.732
0,19712858
16.
IGAR
677.331.846
737.863.227
643.403.327
556.445.857
512.774.178
90978197,24
625.563.687
0,145433949
17.
INAI
1.384.675.922
933.462.438
640.702.672
582.654.361
555.886.728
349988412,6
819.476.424
0,427087836
18.
INDF
64.061.900
63.594.500
55.623.700
50.201.500
45.768.100
8077964,679
55.849.940
0,144636945
19.
INDS
1.659.506
1.866.977
1.702.447
1.476.988
1.234.986
241340,9286
1.588.181
0,151960613
20.
INKP
37.979.620
35.309.000
33.742.540
33.742.540
34.302.660
1776312,511
35.015.272
0,050729651
21.
INTP
17.798.055
19.996.264
18.691.286
17.290.337
13.887.892
2281734,403
17.532.767
0,130141148
22.
JECC
1.663
1.493
1.490
1.235
1.267
177,8702533
1.430
0,124409152
23.
JPFA
25.022.913
24.458.880
21.412.085
17.833.000
15.633.000
4094817,477
20.871.976
0,196187345
24.
KAEF
4.860.371
4.521.024
4.348.074
3.734.241
3.481.166
568796,5828
4.188.975
0,135784185
25.
KBLI
2.662.038
2.384.078
2.572.350
2.273.197
1.841.939
320912,5456
2.346.720
0,136749374
26.
KLBF
17.887.464
17.368.533
16.002.131
13.636.485
10.911.860
2889361,761
15.161.295
0,190574871
27.
KLBM
967.710
919.537
1.032.787
1.020.197,00
864.753
70152,24089
960.997
0,072999453
28.
LION
389.251
377.623
333.674
333.922
268.414
47542,09554
340.577
0,139592878
29.
MYOR
14.818.731
14.169.088
12.017.837
10.510.626
9.453.866
2300179,406
12.194.030
0,188631608
30.
NIPS
987.863
1.015.868
911.064
702.719
579.224
190191,4689
839.348
0,226594404
31.
PRAS
469.645.085
445.664.542
316.174.631
310.224.019
330.446.668
76796650,14
374.430.989
0,205102282
32.
RICY
1.111.051
1.185.444
984.185
749.973
616.395
240688,1747
929.410
0,258968892
33.
ROTI
2.174.502
1.880.263
1.505.520
1.190.825
813.342
539870,5736
1.512.890
0,356847114
34.
SKLT
745.100
681.400
567.100
401.724
344.435
173092,5661
547.952
0,315890131
35.
SMCB
9.239.022
9.483.612
9.686.262
9.011.076
7.523.964
857342,3955
8.988.787
0,095379096
No.
Mean of
Sales
CV of Salas
Universitas Sumatera Utara
123
36.
SMGR
26.984.004
26.987.035
24.501.241
19.598.248
16.378.794
4726893,716
22.889.864
0,206505973
37.
SMSM
280
2.633
2.382
2.164
2.072
934,3614333
1.906
0,490154246
38.
SRSN
531.573
472.835
392.315
384.145
378.354
67685,028
431.844
0,156734759
39.
STTP
2.544.276
2.770.464
1.094.935
1.283.736
1.027.684
842660,4766
1.744.219
0,483116212
40.
TALF
476.383.634
558.080.193
423.277.747
362.728.439
333.569.493
90030839,31
430.807.901
0,208981402
41.
TCID
42.
TOTO
43.
2.314.890
2.308.204
2.027.899
1.851.153
1.654.671
287842,4071
2.031.363
0,14169912
2.278.673.871
2.205.630.374
1.711.306.784
1.576.763.007
1.341.926.755
405765967,1
1.822.860.158
0,222598517
TRIS
859.743
746.829
709.945
558.887
470.117
154754,6481
669.104
0,23128632
44.
TRST
2.457.349.445
2.507.884.797
2.033.149.367
1.949.153.201
2.025.867.019
265502287,7
2.194.680.766
0,120975356
45.
TSPC
8.181.482
7.512.115
6.854.889
6.630.810
5.780.664
908567,4973
6.991.992
0,129944013
46.
ULTJ
4.393.933
3.916.789
3.460.231
2.809.851
2.102.384
904241,479
3.336.638
0,271003803
47.
UNIT
118.260
102.448
101.886
88.466
103.226
10554,61478
102.857
0,102614253
48.
UNVR
36.484
34.511
30.757
27.303
23.469
5282,472925
30.505
0,173168581
49.
WIIM
1.839.419
1.661.533
1.588.022
1.119.062
925.236
386527,9972
1.426.654
0,270933169
Universitas Sumatera Utara
124
LAMPIRAN 5
HASIL PERHITUNGAN INDEKS INCOME SMOOTHING (IS)
No.
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.
27.
28.
29.
30.
31.
32.
33.
34.
35.
36.
37.
38.
39.
40.
41.
42.
43.
44.
45.
46.
47.
48.
49.
Kode
AISA
AKPI
ALDO
AMFG
ARNA
ASII
BATA
BRAM
CPIN
DVLA
EKAD
FASW
GGRM
HMSP
ICBP
IGAR
INAI
INDF
INDS
INKP
INTP
JECC
JPFA
KAEF
KBLI
KLBF
KLBM
LION
MYOR
NIPS
PRAS
RICY
ROTI
SKLT
SMCB
SMGR
SMSM
SRSN
STTP
TALF
TCID
TOTO
TRIS
TRST
TSPC
ULTJ
UNIT
UNVR
WIIM
CV of Earning
0,326125098
0,309770985
0,504674558
0,134518105
0,511795227
0,131868419
0,441319034
0,684863671
0,188217543
0,242844408
0,26703737
1,086134802
0,185655527
0,107468583
0,150684081
0,180285222
1,274030876
0,01319114
0,686329607
0,767847249
0,14747048
0,525500889
0,408504964
0,161149848
1,178755907
0,204047693
0,386247914
0,257508312
0,467400599
0,405228281
0,685532091
0,294677713
0,328964717
0,477019193
0,535728096
0,15265909
0,273682788
0,598654216
0,453180154
0,229752107
0,752785961
0,186971521
0,358666812
1,05189878
0,075140902
0,482575244
1,001342886
0,141139351
0,201116761
CV of Sales
0,438470103
0,139527996
0,32873445
0,149978821
0,209170444
0,079041737
0,177381932
0,081211645
0,208057264
0,130459241
0,205489598
0,104549822
0,205736899
0,190162488
0,19712858
0,145433949
0,427087836
0,144636945
0,151960613
0,050729651
0,130141148
0,124409152
0,19618737
0,135784185
0,136749374
0,190574871
0,072999453
0,139592878
0,188631608
0,226594404
0,205102282
0,258968892
0,356847114
0,315890131
0,095379096
0,206505973
0,490154246
0,156734759
0,483116212
0,208981402
0,14169912
0,222598517
0,23128632
0,120975356
0,129944013
0,271003803
0,102614253
0,173168581
0,270933169
Income Smoothing
0,743779555
2,220134994
1,535204352
0,896914005
2,446785579
1,668339078
2,487959339
8,433072259
0,904642983
1,861458072
1,2995177
10,38868153
0,902392949
0,565140812
0,764394897
1,239636434
2,983065236
0,091201731
4,516496687
15,13606425
1,133157977
4,223972909
2,082218458
1,186808674
8,619826714
1,070695688
5,291106947
1,844709536
2,477848785
1,788341963
3,342391344
1,137888455
0,921864584
1,51007944
5,616829259
0,739247818
0,558360538
3,819537026
0,938035492
1,099390204
5,312566226
0,839949535
1,550748059
8,695149259
0,578255979
1,780695467
9,75832161
0,815040177
0,742311331
Kategori
1
0
0
1
0
0
0
0
1
0
0
0
1
1
1
0
0
1
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
0
0
1
1
0
1
0
0
1
0
0
1
0
0
1
1
Status
melakukan
tidak
tidak
melakukan
tidak
tidak
tidak
tidak
melakukan
tidak
tidak
tidak
melakukan
melakukan
melakukan
tidak
tidak
melakukan
tidak
tidak
tidak
tidak
tidak
tidak
tidak
tidak
tidak
tidak
tidak
tidak
tidak
tidak
melakukan
tidak
tidak
melakukan
melakukan
tidak
melakukan
tidak
tidak
melakukan
tidak
tidak
melakukan
tidak
tidak
melakukan
melakukan
Universitas Sumatera Utara
125
LAMPIRAN 6
HASIL PERHITUNGAN RETURN ON ASSETS (ROA) TAHUN 2011-2015
No.
Kode
2015
2014
2013
2012
2011
1.
AISA
0,041248
0,051249
0,06917
0,065587
0,041765
2.
AKPI
0,009589
0,015563
0,016608
0,018148
0,036477
3.
ALDO
0,065804
0,060576
0,077976
0,049893
0,036982
4.
AMFG
0,075757
0,112086
0,095598
0,111256
0,125249
5.
ARNA
0,05048
0,211216
0,20938
0,169289
0,115392
6.
ASII
0,06704
0,093875
0,110788
0,123221
0,138337
7.
BATA
162,8643
0,091943
0,065189
0,120784
0,109581
8.
BRAM
0,043153
0,053279
0,021239
0,098055
0,013146
9.
CPIN
0,07496
0,084234
0,164692
0,217099
0,267003
10.
DVLA
0,075695
0,065345
0,105259
0,147865
0,13101
11.
EKAD
0,078014
0,101597
0,149359
0,179718
0,116787
12.
FASW
0,003876
0,03869
0,006198
0,012591
0,065764
13.
GGRM
0,101611
0,09329
0,086348
0,098019
0,126842
14.
HMSP
0,27264
0,358729
0,394731
0,378912
0,417197
15.
ICBP
0,113894
0,101616
0,106799
0,128351
0,13442
16.
IGAR
0,137497
0,157308
0,111297
0,142496
0,155583
17.
INAI
0,097099
0,016898
0,006554
0,037822
0,048425
18.
INDF
0,053003
0,056532
0,062959
0,08203
0,093406
19.
INDS
0,051867
0,054914
0,187246
0,080532
0,105654
20.
INKP
0,03309
0,018161
0,032639
0,007476
0,002548
21.
INTP
0,154083
0,178831
0,196085
0,209332
0,198416
22.
JECC
0,001839
0,02246
0,018229
0,044852
0,047368
23.
JPFA
0,053933
0,020973
0,04134
0,098257
0,078635
24.
KAEF
0,078169
0,1281
0,087236
0,099099
0,095722
25.
KBLI
0,074347
0,053716
0,058373
0,107758
0,588546
26.
KLBF
0,194892
0,170643
0,174077
0,18848
0,190096
27.
KBLM
0,019499
0,031669
0,011735
0,032967
0,029556
28.
LION
0,077381
0,080495
0,128645
0,196943
0,14361
29.
MYOR
0,111659
0,037942
0,103857
0,089471
0,073309
30.
NIPS
0,019817
0,041216
0,042424
0,041186
0,039918
31.
PRAS
0,03237
0,086452
0,109541
0,071791
0,012228
32.
RICY
0,010335
0,008898
0,006626
0,020152
0,019016
33.
ROTI
0,097443
0,089791
0,081002
0,123781
0,152717
34.
SKLT
0,053302
0,050163
0,0375
0,03188
0,027894
35.
SMCB
0,01011
0,038366
0,067564
0,113523
0,096341
36.
SMGR
0,122164
0,164347
0,190045
0,185288
0,201439
Universitas Sumatera Utara
126
37.
SMSM
0,207658
0,239477
0,19674
0,186676
0,181476
38.
SRSN
0,027958
0,022843
0,10735
0,042188
0,066415
39.
STTP
0,088652
0,103796
0,077479
0,060912
0,057922
40.
TALF
0,08374
0,128907
0,112441
0,128412
0,10249
41.
TCID
0,261503
0,094379
0,102133
0,119536
0,12406
42.
TOTO
0,138546
0,117288
0,135472
0,155448
0,163279
43.
TRIS
0,065201
0,069978
0,110332
0,103446
0,06789
44.
TRST
0,00754
0,009277
0,117993
0,051277
0,067528
45.
TSPC
0,084207
0,104427
0,117875
0,137099
0,137955
46.
ULTJ
0,147769
0,097001
0,083614
0,145998
0,058908
47.
UNIT
0,000838
7,95E-05
0,001812
0,000929
0,007651
48.
UNVR
0,372028
0,415027
0,421363
0,426757
0,423687
49.
WIIM
0,097625
0,084428
0,107631
0,059512
0,17459
Universitas Sumatera Utara
127
LAMPIRAN 7
HASIL PERHITUNGAN NET PROFIT MARGIN (NPM) TAHUN 2011-2015
No.
Kode
2015
2014
2013
2012
2011
1.
AISA
0,062179
0,073522
0,085693
0,092321
0,085549
2.
AKPI
0,013703
0,017817
0,020813
0,02062
0,037714
3.
ALDO
0,044737
0,042514
0,058508
0,032993
0,024869
4.
AMFG
0,088244
0,120448
0,105195
0,121306
0,1298
5.
ARNA
0,055905
0,165316
0,167672
0,142489
0,103989
6.
ASII
0,089329
0,109851
0,122282
0,119434
0,131321
7.
BATA
0,125887
0,07063
0,049169
0,092279
0,08343
8.
BRAM
0,060491
0,079084
0,025364
0,129474
0,012673
9.
CPIN
0,061459
0,060226
0,100784
0,125798
0,131557
10.
DVLA
0,079762
0,07348
0,114185
0,144808
0,134405
11.
EKAD
0,057195
0,079439
0,123167
0,127841
0,084996
12.
FASW
0,004589
0,035933
0,006683
0,012232
0,071078
13.
GGRM
0,091704
0,083341
0,07908
0,082986
0,118376
14.
HMSP
0,116351
0,126175
0,144192
0,14927
0,152571
15.
ICBP
0,095305
0,084716
0,091119
0,105319
0,102759
16.
IGAR
0,077939
0,07475
0,054446
0,079986
0,107888
17.
INAI
0,093283
0,1608
0,007834
0,039741
0,047414
18.
INDF
0,075978
0,076518
0,088034
0,097043
0,109627
19.
INDS
0,079822
0,067141
0,241587
0,090771
0,097503
20.
INKP
0,082172
0,044934
0,087844
0,019737
0,006289
21.
INTP
0,239273
0,258321
0,279165
0,275494
0,259328
22.
JECC
0,001503
0,016008
0,015167
0,025753
0,023434
23.
JPFA
0,036984
0,013513
0,028801
0,060394
0,041579
24.
KAEF
0,052048
0,05703
0,049595
0,055102
0,049341
25.
KBLI
0,043339
0,030212
0,030529
0,055069
0,346213
26.
KLBF
0,148575
0,122214
0,123137
0,130173
0,144151
27.
KBLM
0,013186
0,022292
0,007434
0,023361
0,021975
28.
LION
0,127095
0,128999
0,194085
0,25567
0,195724
29.
MYOR
0,085467
0,027576
0,083939
0,070675
0,051178
30.
NIPS
0,031048
0,048965
0,037179
0,030752
0,030784
31.
PRAS
0,105574
0,249625
0,275653
0,133609
0,021499
32.
RICY
0,011145
0,008797
0,007472
0,022638
0,019809
33.
ROTI
0,121274
0,102332
0,098067
0,125248
0,142539
34.
SKLT
0,026976
0,024802
0,020102
0,01982
0,01735
35.
SMCB
0,018955
0,06958
0,103896
0,153301
0,140217
36.
SMGR
0,172775
0,209075
0,238846
0,251287
0,241813
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37.
SMSM
0,164467
0,159894
0,141898
0,124307
0,116313
38.
SRSN
0,030193
0,022462
0,11514
0,04416
0,063401
39.
STTP
0,065129
0,044626
0,104731
0,058132
0,041525
40.
TALF
0,076326
0,100241
0,090695
0,115523
0,093191
41.
TCID
0,235205
0,076203
0,074232
0,081464
0,084787
42.
TOTO
0,148326
0,109671
0,138232
0,150115
0,162993
43.
TRIS
0,043557
0,048904
0,073879
0,06779
0,034364
44.
TRST
0,010301
0,012064
0,189246
0,057564
0,071081
45.
TSPC
0,064685
0,07798
0,09315
0,095792
0,101435
46.
ULTJ
0,119051
0,072269
0,067951
0,125783
0,061097
47.
UNIT
0,003264
0,003446
0,008166
0,00399
0,022591
48.
UNVR
0,160399
0,171742
0,174042
0,177233
0,177426
49.
WIIM
0,071262
0,067813
0,083564
0,068988
0,139837
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LAMPIRAN 8
HASIL PERHITUNGAN DEBT TO EQUITY RATIO (DER) TAHUN 20112015
2015
2014
2013
2012
2011
1.
No.
AISA
Kode
1,284142
1,05633
1,130352
0,901975
0,958902
2.
AKPI
1,603131
1,15881
1,028917
1,03356
1,035942
3.
ALDO
1,141304
1,329742
1,259494
0,960607
1,010491
4.
AMFG
0,259585
0,272353
0,282051
0,267932
0,25424
5.
ARNA
0,599121
0,384635
0,477241
0,549846
0,72093
6.
ASII
0,939692
0,963831
1,015237
1,029461
1,034851
7.
BATA
0,453355
0,820713
0,726043
0,481615
0,457484
8.
BRAM
0,595302
0,735136
0,474733
0,355553
0,356583
9.
CPIN
0,965136
0,89381
0,569825
0,510265
0,429558
10.
DVLA
0,413716
0,310015
0,328567
0,277044
0,267926
11.
EKAD
0,334737
0,53683
0,44548
0,426693
0,609208
12.
FASW
0,392936
0,216204
0,394406
0,527048
0,505776
13.
GGRM
0,670847
0,757517
0,725924
0,560166
1
14.
HMSP
0,15771
0,52439
0,483479
0,97225
0,876189
15.
ICBP
0,620843
0,716195
0,674118
0,486925
0,43493
16.
IGAR
0,236651
0,36071
0,394271
0,290519
0,223664
17.
INAI
4,546886
6,340625
5,063131
3,737908
4,131701
18.
INDF
1,129594
1,137279
1,108711
0,739574
0,699806
19.
INDS
0,330837
0,252377
0,25531
0,464736
0,814227
20.
INKP
1,683237
1,715809
1,953593
2,207015
2,123326
21.
INTP
0,158067
0,17527
0,16766
0,171815
0,153641
22.
JECC
2,693583
5,394832
7,441116
3,961512
3,921507
23.
JPFA
1,808565
2,042537
1,844034
1,301191
0,999984
24.
KAEF
0,737946
0,750518
0,521798
0,440374
0,432468
25.
KBLI
0,510471
0,447029
0,532055
0,374561
0,505047
26.
KLBF
0,252181
0,273982
0,334931
0,277593
0,269895
27.
KBLM
1,207218
1,229683
1,426338
1,730697
1,631136
28.
LION
0,40636
0,420798
0,252172
0,16585
0,211067
29.
MYOR
1,183618
1,525854
1,495618
1,706295
1,721957
30.
NIPS
1,541401
1,072842
2,401529
1,596552
1,690965
31.
PRAS
1,125754
0,87633
0,95752
1,059803
1,432372
32.
RICY
1,994894
2,003134
1,922153
1,246852
0,833237
33.
ROTI
1,277025
1,247202
1,345912
0,807578
0,389239
34.
SKLT
1,480921
1,453751
1,275449
0,928801
0,74319
35.
SMCB
1,049924
1,004121
0,697832
0,445526
0,454779
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36.
SMGR
0,390379
0,372996
0,41226
0,463215
0,345294
37.
SMSM
0,541667
0,769162
0,716284
0,757317
0,696041
38.
SRSN
0,688058
0,434895
0,338467
0,493696
0,431898
39.
STTP
0,902239
1,081487
1,131931
1,180464
0,907455
40.
TALF
0,239885
0,359337
0,253767
0,237481
0,232158
41.
TCID
0,214142
0,488359
0,271619
0,153999
0,108242
42.
TOTO
0,635582
0,831771
0,686069
0,695306
0,43225
43.
TRIS
0,74463
0,691519
0,573875
0,509952
0,74548
44.
TRST
0,715634
0,856758
0,907331
0,617251
0,607672
45.
TSPC
0,449049
0,374175
0,41233
0,381679
0,395425
46.
ULTJ
0,265411
0,283652
0,394502
0,443941
0,612843
47.
UNIT
0,895425
0,810264
0,903025
0,580119
0,269627
48.
UNVR
2,271183
2,008426
2,122911
1,849222
1,669927
49.
WIIM
0,413253
1,409235
0,602034
0,839469
1,60618
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LAMPIRAN 9
HASIL PERHITUNGAN Ln FIRM SIZE TAHUN 2011-2015
No.
KODE
2015
2014
2013
2012
2011
1.
AISA
6,957175124
6,867695359
6,709759793
6,587438857
6,555131828
2.
AKPI
9,432691959
9,296853782
9,28772561
9,204174266
9,161595573
3.
ALDO
5,563494138
5,539922524
5,463358373
5,266929865
5,216485236
4.
AMFG
6,630455844
6,596170838
6,548928788
6,493516743
6,429848331
5.
ARNA
9,155572701
9,10034922
9,055089522
8,97190631
8,919866219
6.
ASII
8,389936495
8,372961686
8,330401597
8,260724724
8,1884194
7.
BATA
5,900508047
5,889241177
5,832946818
5,758994355
5,713195593
8.
BRAM
9,605420167
9,616100861
9,505571745
9,488706104
9,447660251
9.
CPIN
7,392431636
7,31893512
7,196024169
7,091618673
6,946855127
10.
DVLA
6,138706168
6,093855413
6,077406427
6,031283612
5,965175821
11.
EKAD
8,59072104
8,614608486
8,538300238
8,437581673
8,375832376
12.
FASW
8,489424612
8,436364091
8,482293885
8,523573885
8,522903662
13.
GGRM
7,802810745
7,765178695
7,705532317
7,618145671
7,592051283
14.
HMSP
7,579906142
7,453022032
7,437823372
7,419088391
7,286226417
15.
ICBP
7,424237881
7,398452174
7,330622753
7,250905263
7,185992364
16.
IGAR
8,584258882
8,544836098
8,483938932
8,494631444
8,550937322
17.
INAI
9,123936303
8,95117414
8,884161528
8,786910507
8,735824325
18.
INDF
7,962991678
7,934888131
7,890856213
7,773708938
7,730103665
19.
INDS
6,40720865
6,35844237
6,341734767
6,221356589
6,056796645
20.
INKP
7,957590815
7,920126458
7,958155101
7,949763144
7,927739408
21.
INTP
7,441512269
7,460666884
7,425008478
7,357079894
7,258908476
22.
JECC
6,121789569
6,039414119
6,066549539
5,836893516
5,778946728
23.
JPFA
7,234503769
7,197527415
7,173698667
7,039848751
6,91731731
24.
KAEF
6,444460926
6,416524014
6,363472645
6,291132988
6,227822455
25.
KBLI
6,190835748
6,127390237
6,128822048
6,065093242
6,036857957
26.
KLBF
7,122098423
7,09479479
7,053823369
6,973956703
6,917744595
27.
KLBM
5,815832672
6,001539448
5,815774265
5,859102855
5,808179903
28.
LION
5,805725084
5,78187452
5,701920113
5,636986096
5,563262697
29.
MYOR
7,133621991
7,104819124
7,088172391
6,919209146
6,81953367
30.
NIPS
6,112064143
6,049838388
5,898449273
5,717967419
5,645223746
31.
PRAS
9,185185636
9,109520468
8,900711289
8,761439084
8,764145938
32.
RICY
6,078527141
6,068932058
6,045285025
5,925568879
5,807599288
33.
ROTI
6,432379789
6,331000689
6,260712573
6,05113129
8,755152672
34.
SKLT
5,576469201
5,52754226
5,479991124
5,39750028
5,330896505
35.
SMCB
7,238587128
7,235510873
7,173040216
7,502270268
7,039433989
36.
SMGR
7,582666863
7,535696258
7,488450366
7,42454001
7,293618923
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37.
SMSM
6,346352974
6,245018871
6,235023159
6,158663981
6,123198075
38.
SRSN
5,758967121
5,667405318
5,624057154
5,604343794
5,557726099
39.
STTP
6,271647176
6,228180589
6,170279322
6,08802759
5,867329576
40.
TALF
8,637700198
8,637465075
8,533282153
8,51364477
8,481876902
41.
TCID
6,318500958
6,270371345
6,168473617
6,100912386
6,053410763
42.
TOTO
9,387308096
9,314370146
9,242088433
9,182604055
9,126965423
43.
TRIS
5,759173601
5,717603107
5,67704182
5,563775262
5,376498485
44.
TRST
12,52599785
12,51338882
12,51334008
12,34007293
12,32887881
45.
TSPC
6,798286555
6,748928798
6,733763646
6,665860894
6,628427146
46.
ULTJ
6,543143254
6,456176937
6,435341962
6,369781742
6,323546207
47.
UNIT
5,663266414
5,643967602
5,66192432
5,579736736
5,484019237
48.
UNVR
7,196728723
7,154758619
7,103940485
7,054574755
6,992465148
49.
WIIM
6,098193626
6,125332897
6,09093842
6,081797214
5,869854544
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LAMPIRAN 10
HASIL OLAHAN DATA ANALISIS REGRESI LOGISTIK DENGAN SPSS
A. STATISTIK DESKRIPTIF
Descriptive Statistics
N
Minimum
Maximum
Statistic
Statistic
Statistic
Mean
Statistic
Std. Deviation
Std. Error
Statistic
ECKEL
245
,00
1,00
,3061
,02950
,46182
ROA
245
,01
,98
,2176
,01158
,18126
NPM
245
,00
,92
,1790
,01155
,18076
DER
245
,06
7,44
,8858
,06229
,97495
FIRM SIZE
245
5,22
9,92
6,8459
,05962
,93321
Valid N (listwise)
245
B. UJI MULTIKOLINEARITAS
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C. ANALISIS REGRESI LOGISTIK
Variables in the Equation
B
S.E.
Wald
df
Sig.
Exp(B)
95% C.I.for EXP(B)
Lower
Step 1
a
Upper
ROA
3,267
,855
14,589
1
,000
26,242
4,907
140,322
NPM
1,882
,840
5,013
1
,025
6,565
1,264
34,091
DER
-,853
,287
8,824
1
,003
,426
,243
,748
,317
,161
3,862
1
,049
1,373
1,001
1,884
-3,449
1,214
8,073
1
,004
,032
FIRM
SIZE
Constant
a. Variable(s) entered on step 1: roa, npm, der, firmsize.
D. UJI SERENTAK (OMNIBUS TEST)
Omnibus Tests of Model Coefficients
Chi-square
Step 1
Df
Sig.
Step
22,601
4
,000
Block
22,601
4
,000
Model
22,601
4
,000
E. UJI HOSMER AND LEMESHOW TEST
Hosmer and Lemeshow Test
Step
1
Chi-square
9,395
df
Sig.
8
,310
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F. OVERALL MODEL FIT
1. Nilai -2Log likelihood pada awal (block number = 0)
Iteration History
Iteration
a,b,c
-2 Log likelihood
Coefficients
Constant
Step 0
1
301,918
-,776
2
301,822
-,818
3
301,822
-,818
a. Constant is included in the model.
b. Initial -2 Log Likelihood: 301,822
c. Estimation terminated at iteration number 3 because
parameter estimates changed by less than ,001.
2. Nilai -2Log likelihood pada akhir (block number = 1)
Iteration History
Iteration
-2 Log
likelihood
Step 1
a,b,c,d
Coefficients
Constant
roa
npm
der
firmsize
1
268,016
-2,937
2,616
1,435
-,390
,245
2
263,745
-3,466
3,179
1,794
-,693
,312
3
263,390
-3,456
3,262
1,874
-,836
,317
4
263,386
-3,449
3,267
1,882
-,853
,317
5
263,386
-3,449
3,267
1,882
-,853
,317
a. Method: Enter
b. Constant is included in the model.
c. Initial -2 Log Likelihood: 301,822
d. Estimation terminated at iteration number 5 because parameter estimates changed by less than
,001.
G. UJI SIMULTAN (OMNIBUS TEST OF MODEL COEFFICIENT)
Omnibus Tests of Model Coefficients
Chi-square
Step 1
df
Sig.
Step
38,436
4
,000
Block
38,436
4
,000
Model
38,436
4
,000
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H. UJI KOEFISIEN DETERMINASI (NAGELKERKE R SQUARE)
Model Summary
Step
1
-2 Log
Cox & Snell R
Nagelkerke R
likelihood
Square
Square
263,386
a
,145
,205
a. Estimation terminated at iteration number 5 because
parameter estimates changed by less than ,001.
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