Pengaruh Perubahan Financial Leverage Terhadap Tingkat Earning Per Share Pada Perusahaan Perkebunan Dan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia
Lampiran i
Daftar Sampel Perusahaan Perkebunan dan Pertambangan
No.
Nama Perusahaan
Kode
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
PT. Astra Agro Lestari
AALI
PT. Bakrie Sumatera Plantations Tbk
PT. PP London Sumatera Tbk
PT SMART tbk
PT. Tunas Baru Lampung Tbk
PT. Multibreeder Adirama Indonesia Tbk
Pt. Dharma Samudra Finishing Indonesia Tbk
PT. Bumi Resource Tbk
PT. Tambang Batubara Bukitasam Tbk
PT. Energi Mega Persada Tbk
PT. Internasional Nickel Indonesia Tbk
PT. Central Korporindo Internasional Tbk
PT. Citatah Industri Marmer Tbk
PT. Medco nergi Internasional Tbk
PT. Aneka Tambang Tbk
PT. Timah Tbk
PT. Cita Mineral Isventindo Tbk
UNSP
LSIP
SMAR
TBLA
MBAI
DSFI
BUMI
PTBA
ENRG
INCO
CNKO
CTTH
MEDC
ANTM
TINS
CITA
18
PT. Adaro Energy Tbk
ADRO
Universitas Sumatera Utara
Lampiran ii
Data Variabel Debt To Assets Ratio
No.
Nama Perusahaan
2008
2009
2010
1
PT. Astra Agro Lestari
0.18
0.15
0.15
2
PT. Bakrie Sumatera Plantations Tbk
0.47
0.47
0.54
3
PT. PP London Sumatera Tbk
0.35
0.21
0.18
4
PT SMART tbk
0.52
0.52
0.52
5
PT. Tunas Baru Lampung Tbk
0.68
0.68
0.66
6
PT. Multibreeder Adirama Indonesia Tbk
0.70
0.54
0.40
7
PT. Dharma Samudra Finishing Indonesia Tbk
0.53
0.88
0.85
8
PT. Bumi Resource Tbk
0.60
0.78
0.75
9
PT. Tambang Batubara Bukitasam Tbk
0.33
0.28
0.26
10
PT. Energi Mega Persada Tbk
0.70
0.83
0.50
11
PT. Internasional Nickel Indonesia Tbk
0.17
0.22
0.23
12
PT. Central Korporindo Internasional Tbk
0.16
0.25
0.40
13
PT. Citatah Industri Marmer Tbk
0.78
0.67
0.62
14
PT. Medco nergi Internasional Tbk
0.62
0.64
0.64
15
PT. Aneka Tambang Tbk
0.21
0.18
0.22
16
PT. Timah Tbk
0.34
0.29
0.29
17
PT. Cita mineral isventindo Tbk
0.43
0.37
0.44
18
PT. Cipendawa Agroindustri Tbk
0.58
0.95
0.85
Universitas Sumatera Utara
Lampiran iii
Data Variabel Debt To Equity Ratio
No.
Nama Perusahaan
2008
2009
2010
1
PT. Astra Agro Lestari
0.23
0.18
0.19
2
PT. Bakrie Sumatera Plantations Tbk
0.90
0.90
1.20
3
PT. PP London Sumatera Tbk
0.54
0.27
0.22
4
PT SMART tbk
1.14
1.10
1.11
5
PT. Tunas Baru Lampung Tbk
2.15
2.09
1.95
6
PT. Multibreeder Adirama Indonesia Tbk
2.39
1.16
0.66
7
PT. Dharma Samudra Finishing Indonesia Tbk
1.12
7.48
5.83
8
PT. Bumi Resource Tbk
2.02
3.95
4.06
9
PT. Tambang Batubara Bukitasam Tbk
0.51
0.40
0.36
10
PT. Energi Mega Persada Tbk
2.39
4.87
1.00
11
PT. Internasional Nickel Indonesia Tbk
0.21
0.28
0.30
12
PT. Central Korporindo Internasional Tbk
0.18
0.34
0.67
13
PT. Citatah Industri Marmer Tbk
3.46
2.04
1.66
14
PT. Medco nergi Internasional Tbk
1.68
1.85
1.86
15
PT. Aneka Tambang Tbk
0.26
0.21
0.28
16
PT. Timah Tbk
0.51
0.42
0.40
17
PT. Cita mineral isventindo Tbk
0.43
0.37
0.98
18
PT. Cipendawa Agroindustri Tbk
1.39
18.95 5.87
Universitas Sumatera Utara
Lampiran iv
Data Variabel Long Term Debt To Assets Ratio
No.
Nama Perusahaan
2008
2009
2010
1
PT. Astra Agro Lestari
0.03
0.03
0.03
2
PT. Bakrie Sumatera Plantations Tbk
0.37
0.34
0.36
3
PT. PP London Sumatera Tbk
0.18
0.07
0.07
4
PT SMART tbk
0.25
0.25
0.19
5
PT. Tunas Baru Lampung Tbk
0.32
0.33
0.26
6
PT. Multibreeder Adirama Indonesia Tbk
0.49
0.33
0.22
7
PT. Dharma Samudra Finishing Indonesia Tbk
0.02
0.01
0.52
8
PT. Bumi Resource Tbk
0.30
0.50
0.51
9
PT. Tambang Batubara Bukitasam Tbk
0.11
0.11
0.13
10
PT. Energi Mega Persada Tbk
0.58
0.42
0.23
11
PT. Internasional Nickel Indonesia Tbk
0.12
0.18
0.16
12
PT. Central Korporindo Internasional Tbk
0.10
0.11
0.08
13
PT. Citatah Industri Marmer Tbk
0.11
0.11
0.11
14
PT. Medco nergi Internasional Tbk
0.43
0.39
0.42
15
PT. Aneka Tambang Tbk
0.14
0.10
0.06
16
PT. Timah Tbk
0.06
0.07
0.07
17
PT. Cita mineral isventindo Tbk
0.02
0.04
0.03
18
PT. Cipendawa Agroindustri Tbk
0.10
0.35
0.56
Universitas Sumatera Utara
Lampiran v
Data Variabel Long Term Debt To Equity Ratio
No.
Nama Perusahaan
2008
2009
2010
1
PT. Astra Agro Lestari
0.03
0.03
0.04
2
PT. Bakrie Sumatera Plantations Tbk
0.71
0.65
0.79
3
PT. PP London Sumatera Tbk
0.27
0.09
0.08
4
PT SMART tbk
0.54
0.52
0.41
5
PT. Tunas Baru Lampung Tbk
1.01
1.01
0.76
6
PT. Multibreeder Adirama Indonesia Tbk
1.65
0.72
0.37
7
PT. Dharma Samudra Finishing Indonesia Tbk
0.03
0.10
3.55
8
PT. Bumi Resource Tbk
1.01
2.51
2.79
9
PT. Tambang Batubara Bukitasam Tbk
0.17
0.16
0.18
10
PT. Energi Mega Persada Tbk
1.97
2.46
0.47
11
PT. Internasional Nickel Indonesia Tbk
0.14
0.23
0.21
12
PT. Central Korporindo Internasional Tbk
0.12
0.15
0.13
13
PT. Citatah Industri Marmer Tbk
0.47
0.35
0.29
14
PT. Medco nergi Internasional Tbk
1.16
1.13
1.23
15
PT. Aneka Tambang Tbk
0.17
0.12
0.08
16
PT. Timah Tbk
0.08
0.09
0.10
17
PT. Cita mineral isventindo Tbk
0.02
0.04
0.08
18
PT. Cipendawa Agroindustri Tbk
0.25
7.01
3.82
Universitas Sumatera Utara
Lampiran vi
Data Variabel Earning Per Share
No.
Nama Perusahaan
2008
2009
2010
1
PT. Astra Agro Lestari
1671.00 1054.55 1280.70
2
PT. Bakrie Sumatera Plantations Tbk
45.82
66.73
67.56
3
PT. PP London Sumatera Tbk
136.00
105.00
151.00
4
PT SMART tbk
364.00
261.00
439.00
5
PT. Tunas Baru Lampung Tbk
15.26
61.12
56.07
6
PT. Multibreeder Adirama Indonesia Tbk
424.00
2623.00 3416.00
7
PT. Dharma Samudra Finishing Indonesia Tbk
-38.64
-53.54
2.72
8
PT. Bumi Resource Tbk
33.62
10.06
16.16
9
PT. Tambang Batubara Bukitasam Tbk
741.00
1184.00 872.00
10
PT. Energi Mega Persada Tbk
-2.43
-120.09
-1.67
11
PT. Internasional Nickel Indonesia Tbk
0.04
0.02
0.04
12
PT. Central Korporindo Internasional Tbk
0.39
0.65
16.65
13
PT. Citatah Industri Marmer Tbk
2.85
13.57
10.39
14
PT. Medco nergi Internasional Tbk
0.09
0.01
0.03
15
PT. Aneka Tambang Tbk
143.48
63.46
176.77
16
PT. Timah Tbk
267.00
62.00
188.00
17
PT. Cita mineral isventindo Tbk
139.88
36.77
33.00
18
PT. Cipendawa Agroindustri Tbk
152.00
-309.00
125.00
Universitas Sumatera Utara
Lampiran vii
DAFTAR F TABEL
Tingkat Signifikan 5%
Variabel Independen 5
Df2
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
1
161,448
18,513
10,128
7,709
6,608
5,987
5,591
5,381
5,117
4,965
4,844
4,747
4,667
4,6
4,543
4,494
4,451
4,414
4,381
4,351
4,325
4,301
4,279
4,26
4,242
4,225
4,21
4,196
4,183
4,171
2
199,5
19
9,552
6,944
5,786
5,143
4,737
4,459
4,256
4,103
3,982
3,885
3,806
3,739
3,682
3,634
3,592
3,555
3,522
3,493
3,467
3,443
3,422
3,403
3,385
3,369
3,354
3,34
3,328
3,316
Df1
3
215,71
19,164
9,277
6,591
5,409
4,757
4,347
4,066
3,863
3,708
3,587
3,49
3,411
3,343
3,287
3,234
3,197
3,16
3,127
3,098
3,072
3,049
3,028
3,009
2,991
2,975
2,96
2,947
2,934
2,922
4
224,58
19,247
9,117
6,388
5,192
4,534
4,12
3,838
3,633
3,478
3,357
3,259
3,179
3,112
3,056
3,007
2,965
2,928
2,895
2,866
2,84
2,817
2,796
2,776
2,759
2,743
2,728
2,714
2,701
2,69
5
230,16
19,296
9,013
6,256
5,05
4,387
3,972
3,687
3,482
3,326
3,204
3,196
3,025
2,958
2,901
2,852
2,81
2,773
2,74
2,711
2,685
2,661
2,64
2,621
2,603
2,587
2,572
2,558
2,545
2,534
Universitas Sumatera Utara
Lampiran vii (Lanjutan)
DAFTAR F TABEL
Tingkat Signifikan 5%
Variabel Independen 5
Df2
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
1
4,16
4,149
4,139
4,13
4,121
4,113
4,105
4,098
4,091
4,085
4,079
4,073
4,067
4,062
4,057
4,052
4,097
4,043
4,038
4,034
4,03
4,027
4,023
4,02
4,016
4,013
4,01
4,007
4,004
4,001
2
3,305
3,295
3,285
3,276
3,267
3,259
3,252
3,245
3,238
3,232
3,226
3,22
3,214
3,209
3,204
3,2
3,195
3,191
3,187
3,183
3,179
3,175
3,172
3,168
3,165
3,162
3,159
3,156
3,153
3,15
Df1
3
2,911
2,901
2,892
2,883
2,874
2,866
2,859
2,85
2,845
2,839
2,833
2,827
2,812
2,816
2,812
2,807
2,802
2,798
2,794
2,79
2,786
2,783
2,779
2,776
2,773
2,769
2,766
2,764
2,761
2,758
4
2,679
2,668
2,659
2,65
2,641
2,634
2,625
2,619
2,612
2,606
2,6
2,594
2,589
2,584
2,579
2,574
2,57
2,565
2,561
2,557
2,553
2,55
2,546
2,543
2,54
2,537
2,537
2,531
2,528
2,525
5
2,523
2,512
2,503
2,494
2,485
2,477
2,47
2,463
2,456
2,449
2,443
2,438
2,432
2,427
2,422
2,417
2,413
2,409
2,404
2,4
2,397
2,393
2,389
2,386
2,383
2,38
2,38
2,374
2,371
2,368
Universitas Sumatera Utara
Lampiran vii (Lanjutan)
DAFTAR F TABEL
Tingkat Signifikan 5%
Variabel Independen 5
Df2
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
1
3,998
3,996
3,993
3,991
3,989
3,986
3,984
3,982
3,98
3,978
3,976
3,974
3,972
3,97
3,968
3,967
3,965
3,963
3,962
3,96
3,959
3,957
3,956
3,955
3,953
3,952
3,951
3,949
3,948
3,947
2
3,148
3,145
3,143
3,14
3,138
3,136
3,134
3,132
3,13
3,128
3,126
3,124
3,122
3,12
3,119
3,117
3,115
3,114
3,112
3,111
3,109
3,108
3,107
3,105
3,104
3,103
3,101
3,1
3,099
3,098
Df1
3
2,755
2,753
2,751
2,748
2,746
2,744
2,742
2,74
2,737
2,736
2,734
2,732
2,73
2,728
2,727
2,725
2,723
2,722
2,72
2,719
2,717
2,716
2,715
2,713
2,712
2,711
2,709
2,708
2,707
2,706
4
2,523
2,32
2,518
2,515
2,513
2,511
2,509
2,507
2,505
2,503
2,501
2,499
2,497
2,475
2,494
2,492
2,49
2,489
2,487
2,486
2,484
2,483
2,482
2,48
2,479
2,478
2,476
2,475
2,474
2,473
5
2,366
2,363
2,361
2,358
2,356
2,354
2,352
2,35
2,348
2,346
2,344
2,342
2,34
2,338
2,337
2,335
2,333
2,332
2,33
2,329
2,327
2,326
2,324
2,323
2,322
2,321
2,319
2,318
2,317
2,316
Universitas Sumatera Utara
Lampiran viii
DAFTAR T TABEL
Tingkat Signifikansi 5%
Signifikansi
Df
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
0,05
12,706
4,303
3,182
2,776
2,571
2,447
2,365
2,306
2,262
2,228
2,201
2,179
2,16
2,145
2,131
2,12
2,11
2,101
2,093
2,086
2,08
2,074
2,069
2,064
2,06
2,056
2,052
2,048
2,045
2,042
0,025
6,314
2,92
2,353
2,132
2,015
1,943
1,895
1,86
1,833
1,812
1,796
1,782
1,771
1,761
1,753
1,746
1,74
1,734
1,729
1,725
1,725
1,717
1,714
1,711
1,708
1,706
1,703
1,701
1,699
1,697
Universitas Sumatera Utara
Lampiran viii (Lanjutan)
DAFTAR T TABEL
Tingkat Signifikansi 5%
Signifikansi
Df
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
0,05
2,04
2,037
2,035
2,032
2,03
2,028
2,026
2,024
2,023
2,021
2,02
2,018
2,017
2,015
2,014
2,013
2,012
2,011
2,01
2,009
2,008
2,007
2,006
2,005
2,004
2,003
2,002
2,002
2,001
2
0,025
1,696
1,694
1,692
1,691
1,69
1,688
1,687
1,686
1,685
1,684
1,683
1,682
1,681
1,68
1,679
1,679
1,678
1,677
1,677
1,676
1,675
1,675
1,674
1,674
1,673
1,673
1,672
1,672
1,671
1,671
Universitas Sumatera Utara
Lampiran viii (Lanjutan)
DAFTAR T TABEL
Tingkat Signifikansi 5%
Signifikansi
Df
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
0,05
2
1,999
1,998
1,998
1,997
1,997
1,996
1,995
1,995
1,994
1,994
1,993
1,993
1,993
1,992
1,992
1,991
1,991
1,99
1,99
1,99
1,989
1,989
1,989
1,988
1,988
1,988
1,987
1,987
1,987
0,025
1,67
1,67
1,669
1,669
1,669
1,668
1,668
1,668
1,667
1,661
1,667
1,666
1,666
1,666
1,665
1,665
1,665
1,665
1,664
1,664
1,664
1,664
1,663
1,663
1,663
1,663
1,663
1,662
1,662
1,662
Universitas Sumatera Utara
Lampiran ix
DAFTAR TABEL DURBIN-WATSON
Tingkat Signifikansi 5%
n
k=1
k=2
k=3
dl
du
dl
du
dl
Du
6
0,61
1,4
-
-
-
-
10
0,879
1,32
0,697
1,641
0,525
2,016
15
1,077
1,361
0,946
1,534
0,814
1,75
20
1,201
1,411
1,1
1,537
0,998
1,676
25
1,288
1,454
1,206
1,55
1,123
1,654
30
1,352
1,489
1,284
1,567
1,214
1,65
35
1,402
1,519
1,343
1,584
1,283
1,653
40
1,442
1,544
1,391
1,6
1,338
1,659
45
1,475
1,566
1,43
1,615
1,383
1,666
50
1,503
1,585
1,462
1,628
1,421
1,674
55
1,528
1,601
1,49
1,641
1,452
1,681
60
1,549
1,616
1,514
1,652
1,48
1,689
65
1,567
1,629
1,536
1,662
1,503
1,696
70
1,583
1,641
1,554
1,672
1,525
1,703
75
1,598
1,652
1,571
1,68
1,543
1,709
80
1,611
1,662
1,586
1,688
1,56
1,715
85
1,624
1,671
1,6
1,696
1,575
1,721
90
1,635
1,679
1,612
1,703
1,589
1,726
Universitas Sumatera Utara
Lampiran x
Statistik Deskriptif
Descriptive Statistics
N
Minimum
Maximum
Mean
Std. Deviation
DAR
54
.15
.95
.4776
.22736
DER
54
.18
18.95
1.7963
2.87739
LDAR
54
.01
.58
.2127
.16509
LDER
54
.02
7.01
.7890
1.23925
EPS
54
-309.00
3416.00
296.3720
659.45863
Valid N (listwise)
54
Lampiran xi
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Predicted Value
N
Normal Parametersa,,b
54
Mean
Std. Deviation
Most Extreme Differences
296.3719796
1.93212770E2
Absolute
.095
Positive
.088
Negative
-.095
Kolmogorov-Smirnov Z
.696
Asymp. Sig. (2-tailed)
.718
a. Test distribution is Normal.
b. Calculated from data.
Universitas Sumatera Utara
Lampiran xii
Universitas Sumatera Utara
Lampiran xiii
Lampiran xiv
Coefficientsa
Collinearity Statistics
Model
1
Tolerance
VIF
DAR
.226
4.434
DER
.066
15.161
LDAR
.136
7.373
LDER
.055
18.227
a. Dependent Variable: EPS
Universitas Sumatera Utara
Lampiran xv
Lampiran xvi
Hasil Uji Autokorelasi
Model Summaryb
Model
1
R
R Square
.293a
.086
Adjusted R
Std. Error of the
Square
Estimate
.011
Durbin-Watson
655.74990
1.908
a. Predictors: (Constant), LDER, DAR, LDAR, DER
b. Dependent Variable: EPS
Universitas Sumatera Utara
Lampiran xvii
ANOVAb
Model
1
Sum of Squares
Regression
df
Mean Square
1978552.238
4
494638.060
Residual
2.107E7
49
430007.936
Total
2.305E7
53
F
Sig.
1.150
.344a
a. Predictors: (Constant), LDER, DAR, LDAR, DER
b. Dependent Variable: EPS
Lampiran xviii
Coefficientsa
Standardized
Unstandardized Coefficients
Model
1
B
(Constant)
Std. Error
627.953
237.374
DAR
-1000.105
834.201
DER
29.310
LDAR
LDER
Coefficients
Beta
t
Sig.
2.645
.011
-.345
-1.199
.236
121.887
.128
.240
.811
924.883
1481.472
.232
.624
.535
-131.035
310.308
-.246
-.422
.675
a. Dependent Variable: EPS
Lampiran xix
Model Summary
Adjusted
R Std. Error of the
Model
R
R Square
Square
Estimate
1
.293a
.086
.011
655.74990
c.
Predictors: (Constant), LDER, DAR, LDAR, DER
d.
Dependent variabel : earning per share (EPS)
Universitas Sumatera Utara
Daftar Sampel Perusahaan Perkebunan dan Pertambangan
No.
Nama Perusahaan
Kode
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
PT. Astra Agro Lestari
AALI
PT. Bakrie Sumatera Plantations Tbk
PT. PP London Sumatera Tbk
PT SMART tbk
PT. Tunas Baru Lampung Tbk
PT. Multibreeder Adirama Indonesia Tbk
Pt. Dharma Samudra Finishing Indonesia Tbk
PT. Bumi Resource Tbk
PT. Tambang Batubara Bukitasam Tbk
PT. Energi Mega Persada Tbk
PT. Internasional Nickel Indonesia Tbk
PT. Central Korporindo Internasional Tbk
PT. Citatah Industri Marmer Tbk
PT. Medco nergi Internasional Tbk
PT. Aneka Tambang Tbk
PT. Timah Tbk
PT. Cita Mineral Isventindo Tbk
UNSP
LSIP
SMAR
TBLA
MBAI
DSFI
BUMI
PTBA
ENRG
INCO
CNKO
CTTH
MEDC
ANTM
TINS
CITA
18
PT. Adaro Energy Tbk
ADRO
Universitas Sumatera Utara
Lampiran ii
Data Variabel Debt To Assets Ratio
No.
Nama Perusahaan
2008
2009
2010
1
PT. Astra Agro Lestari
0.18
0.15
0.15
2
PT. Bakrie Sumatera Plantations Tbk
0.47
0.47
0.54
3
PT. PP London Sumatera Tbk
0.35
0.21
0.18
4
PT SMART tbk
0.52
0.52
0.52
5
PT. Tunas Baru Lampung Tbk
0.68
0.68
0.66
6
PT. Multibreeder Adirama Indonesia Tbk
0.70
0.54
0.40
7
PT. Dharma Samudra Finishing Indonesia Tbk
0.53
0.88
0.85
8
PT. Bumi Resource Tbk
0.60
0.78
0.75
9
PT. Tambang Batubara Bukitasam Tbk
0.33
0.28
0.26
10
PT. Energi Mega Persada Tbk
0.70
0.83
0.50
11
PT. Internasional Nickel Indonesia Tbk
0.17
0.22
0.23
12
PT. Central Korporindo Internasional Tbk
0.16
0.25
0.40
13
PT. Citatah Industri Marmer Tbk
0.78
0.67
0.62
14
PT. Medco nergi Internasional Tbk
0.62
0.64
0.64
15
PT. Aneka Tambang Tbk
0.21
0.18
0.22
16
PT. Timah Tbk
0.34
0.29
0.29
17
PT. Cita mineral isventindo Tbk
0.43
0.37
0.44
18
PT. Cipendawa Agroindustri Tbk
0.58
0.95
0.85
Universitas Sumatera Utara
Lampiran iii
Data Variabel Debt To Equity Ratio
No.
Nama Perusahaan
2008
2009
2010
1
PT. Astra Agro Lestari
0.23
0.18
0.19
2
PT. Bakrie Sumatera Plantations Tbk
0.90
0.90
1.20
3
PT. PP London Sumatera Tbk
0.54
0.27
0.22
4
PT SMART tbk
1.14
1.10
1.11
5
PT. Tunas Baru Lampung Tbk
2.15
2.09
1.95
6
PT. Multibreeder Adirama Indonesia Tbk
2.39
1.16
0.66
7
PT. Dharma Samudra Finishing Indonesia Tbk
1.12
7.48
5.83
8
PT. Bumi Resource Tbk
2.02
3.95
4.06
9
PT. Tambang Batubara Bukitasam Tbk
0.51
0.40
0.36
10
PT. Energi Mega Persada Tbk
2.39
4.87
1.00
11
PT. Internasional Nickel Indonesia Tbk
0.21
0.28
0.30
12
PT. Central Korporindo Internasional Tbk
0.18
0.34
0.67
13
PT. Citatah Industri Marmer Tbk
3.46
2.04
1.66
14
PT. Medco nergi Internasional Tbk
1.68
1.85
1.86
15
PT. Aneka Tambang Tbk
0.26
0.21
0.28
16
PT. Timah Tbk
0.51
0.42
0.40
17
PT. Cita mineral isventindo Tbk
0.43
0.37
0.98
18
PT. Cipendawa Agroindustri Tbk
1.39
18.95 5.87
Universitas Sumatera Utara
Lampiran iv
Data Variabel Long Term Debt To Assets Ratio
No.
Nama Perusahaan
2008
2009
2010
1
PT. Astra Agro Lestari
0.03
0.03
0.03
2
PT. Bakrie Sumatera Plantations Tbk
0.37
0.34
0.36
3
PT. PP London Sumatera Tbk
0.18
0.07
0.07
4
PT SMART tbk
0.25
0.25
0.19
5
PT. Tunas Baru Lampung Tbk
0.32
0.33
0.26
6
PT. Multibreeder Adirama Indonesia Tbk
0.49
0.33
0.22
7
PT. Dharma Samudra Finishing Indonesia Tbk
0.02
0.01
0.52
8
PT. Bumi Resource Tbk
0.30
0.50
0.51
9
PT. Tambang Batubara Bukitasam Tbk
0.11
0.11
0.13
10
PT. Energi Mega Persada Tbk
0.58
0.42
0.23
11
PT. Internasional Nickel Indonesia Tbk
0.12
0.18
0.16
12
PT. Central Korporindo Internasional Tbk
0.10
0.11
0.08
13
PT. Citatah Industri Marmer Tbk
0.11
0.11
0.11
14
PT. Medco nergi Internasional Tbk
0.43
0.39
0.42
15
PT. Aneka Tambang Tbk
0.14
0.10
0.06
16
PT. Timah Tbk
0.06
0.07
0.07
17
PT. Cita mineral isventindo Tbk
0.02
0.04
0.03
18
PT. Cipendawa Agroindustri Tbk
0.10
0.35
0.56
Universitas Sumatera Utara
Lampiran v
Data Variabel Long Term Debt To Equity Ratio
No.
Nama Perusahaan
2008
2009
2010
1
PT. Astra Agro Lestari
0.03
0.03
0.04
2
PT. Bakrie Sumatera Plantations Tbk
0.71
0.65
0.79
3
PT. PP London Sumatera Tbk
0.27
0.09
0.08
4
PT SMART tbk
0.54
0.52
0.41
5
PT. Tunas Baru Lampung Tbk
1.01
1.01
0.76
6
PT. Multibreeder Adirama Indonesia Tbk
1.65
0.72
0.37
7
PT. Dharma Samudra Finishing Indonesia Tbk
0.03
0.10
3.55
8
PT. Bumi Resource Tbk
1.01
2.51
2.79
9
PT. Tambang Batubara Bukitasam Tbk
0.17
0.16
0.18
10
PT. Energi Mega Persada Tbk
1.97
2.46
0.47
11
PT. Internasional Nickel Indonesia Tbk
0.14
0.23
0.21
12
PT. Central Korporindo Internasional Tbk
0.12
0.15
0.13
13
PT. Citatah Industri Marmer Tbk
0.47
0.35
0.29
14
PT. Medco nergi Internasional Tbk
1.16
1.13
1.23
15
PT. Aneka Tambang Tbk
0.17
0.12
0.08
16
PT. Timah Tbk
0.08
0.09
0.10
17
PT. Cita mineral isventindo Tbk
0.02
0.04
0.08
18
PT. Cipendawa Agroindustri Tbk
0.25
7.01
3.82
Universitas Sumatera Utara
Lampiran vi
Data Variabel Earning Per Share
No.
Nama Perusahaan
2008
2009
2010
1
PT. Astra Agro Lestari
1671.00 1054.55 1280.70
2
PT. Bakrie Sumatera Plantations Tbk
45.82
66.73
67.56
3
PT. PP London Sumatera Tbk
136.00
105.00
151.00
4
PT SMART tbk
364.00
261.00
439.00
5
PT. Tunas Baru Lampung Tbk
15.26
61.12
56.07
6
PT. Multibreeder Adirama Indonesia Tbk
424.00
2623.00 3416.00
7
PT. Dharma Samudra Finishing Indonesia Tbk
-38.64
-53.54
2.72
8
PT. Bumi Resource Tbk
33.62
10.06
16.16
9
PT. Tambang Batubara Bukitasam Tbk
741.00
1184.00 872.00
10
PT. Energi Mega Persada Tbk
-2.43
-120.09
-1.67
11
PT. Internasional Nickel Indonesia Tbk
0.04
0.02
0.04
12
PT. Central Korporindo Internasional Tbk
0.39
0.65
16.65
13
PT. Citatah Industri Marmer Tbk
2.85
13.57
10.39
14
PT. Medco nergi Internasional Tbk
0.09
0.01
0.03
15
PT. Aneka Tambang Tbk
143.48
63.46
176.77
16
PT. Timah Tbk
267.00
62.00
188.00
17
PT. Cita mineral isventindo Tbk
139.88
36.77
33.00
18
PT. Cipendawa Agroindustri Tbk
152.00
-309.00
125.00
Universitas Sumatera Utara
Lampiran vii
DAFTAR F TABEL
Tingkat Signifikan 5%
Variabel Independen 5
Df2
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
1
161,448
18,513
10,128
7,709
6,608
5,987
5,591
5,381
5,117
4,965
4,844
4,747
4,667
4,6
4,543
4,494
4,451
4,414
4,381
4,351
4,325
4,301
4,279
4,26
4,242
4,225
4,21
4,196
4,183
4,171
2
199,5
19
9,552
6,944
5,786
5,143
4,737
4,459
4,256
4,103
3,982
3,885
3,806
3,739
3,682
3,634
3,592
3,555
3,522
3,493
3,467
3,443
3,422
3,403
3,385
3,369
3,354
3,34
3,328
3,316
Df1
3
215,71
19,164
9,277
6,591
5,409
4,757
4,347
4,066
3,863
3,708
3,587
3,49
3,411
3,343
3,287
3,234
3,197
3,16
3,127
3,098
3,072
3,049
3,028
3,009
2,991
2,975
2,96
2,947
2,934
2,922
4
224,58
19,247
9,117
6,388
5,192
4,534
4,12
3,838
3,633
3,478
3,357
3,259
3,179
3,112
3,056
3,007
2,965
2,928
2,895
2,866
2,84
2,817
2,796
2,776
2,759
2,743
2,728
2,714
2,701
2,69
5
230,16
19,296
9,013
6,256
5,05
4,387
3,972
3,687
3,482
3,326
3,204
3,196
3,025
2,958
2,901
2,852
2,81
2,773
2,74
2,711
2,685
2,661
2,64
2,621
2,603
2,587
2,572
2,558
2,545
2,534
Universitas Sumatera Utara
Lampiran vii (Lanjutan)
DAFTAR F TABEL
Tingkat Signifikan 5%
Variabel Independen 5
Df2
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
1
4,16
4,149
4,139
4,13
4,121
4,113
4,105
4,098
4,091
4,085
4,079
4,073
4,067
4,062
4,057
4,052
4,097
4,043
4,038
4,034
4,03
4,027
4,023
4,02
4,016
4,013
4,01
4,007
4,004
4,001
2
3,305
3,295
3,285
3,276
3,267
3,259
3,252
3,245
3,238
3,232
3,226
3,22
3,214
3,209
3,204
3,2
3,195
3,191
3,187
3,183
3,179
3,175
3,172
3,168
3,165
3,162
3,159
3,156
3,153
3,15
Df1
3
2,911
2,901
2,892
2,883
2,874
2,866
2,859
2,85
2,845
2,839
2,833
2,827
2,812
2,816
2,812
2,807
2,802
2,798
2,794
2,79
2,786
2,783
2,779
2,776
2,773
2,769
2,766
2,764
2,761
2,758
4
2,679
2,668
2,659
2,65
2,641
2,634
2,625
2,619
2,612
2,606
2,6
2,594
2,589
2,584
2,579
2,574
2,57
2,565
2,561
2,557
2,553
2,55
2,546
2,543
2,54
2,537
2,537
2,531
2,528
2,525
5
2,523
2,512
2,503
2,494
2,485
2,477
2,47
2,463
2,456
2,449
2,443
2,438
2,432
2,427
2,422
2,417
2,413
2,409
2,404
2,4
2,397
2,393
2,389
2,386
2,383
2,38
2,38
2,374
2,371
2,368
Universitas Sumatera Utara
Lampiran vii (Lanjutan)
DAFTAR F TABEL
Tingkat Signifikan 5%
Variabel Independen 5
Df2
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
1
3,998
3,996
3,993
3,991
3,989
3,986
3,984
3,982
3,98
3,978
3,976
3,974
3,972
3,97
3,968
3,967
3,965
3,963
3,962
3,96
3,959
3,957
3,956
3,955
3,953
3,952
3,951
3,949
3,948
3,947
2
3,148
3,145
3,143
3,14
3,138
3,136
3,134
3,132
3,13
3,128
3,126
3,124
3,122
3,12
3,119
3,117
3,115
3,114
3,112
3,111
3,109
3,108
3,107
3,105
3,104
3,103
3,101
3,1
3,099
3,098
Df1
3
2,755
2,753
2,751
2,748
2,746
2,744
2,742
2,74
2,737
2,736
2,734
2,732
2,73
2,728
2,727
2,725
2,723
2,722
2,72
2,719
2,717
2,716
2,715
2,713
2,712
2,711
2,709
2,708
2,707
2,706
4
2,523
2,32
2,518
2,515
2,513
2,511
2,509
2,507
2,505
2,503
2,501
2,499
2,497
2,475
2,494
2,492
2,49
2,489
2,487
2,486
2,484
2,483
2,482
2,48
2,479
2,478
2,476
2,475
2,474
2,473
5
2,366
2,363
2,361
2,358
2,356
2,354
2,352
2,35
2,348
2,346
2,344
2,342
2,34
2,338
2,337
2,335
2,333
2,332
2,33
2,329
2,327
2,326
2,324
2,323
2,322
2,321
2,319
2,318
2,317
2,316
Universitas Sumatera Utara
Lampiran viii
DAFTAR T TABEL
Tingkat Signifikansi 5%
Signifikansi
Df
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
0,05
12,706
4,303
3,182
2,776
2,571
2,447
2,365
2,306
2,262
2,228
2,201
2,179
2,16
2,145
2,131
2,12
2,11
2,101
2,093
2,086
2,08
2,074
2,069
2,064
2,06
2,056
2,052
2,048
2,045
2,042
0,025
6,314
2,92
2,353
2,132
2,015
1,943
1,895
1,86
1,833
1,812
1,796
1,782
1,771
1,761
1,753
1,746
1,74
1,734
1,729
1,725
1,725
1,717
1,714
1,711
1,708
1,706
1,703
1,701
1,699
1,697
Universitas Sumatera Utara
Lampiran viii (Lanjutan)
DAFTAR T TABEL
Tingkat Signifikansi 5%
Signifikansi
Df
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
0,05
2,04
2,037
2,035
2,032
2,03
2,028
2,026
2,024
2,023
2,021
2,02
2,018
2,017
2,015
2,014
2,013
2,012
2,011
2,01
2,009
2,008
2,007
2,006
2,005
2,004
2,003
2,002
2,002
2,001
2
0,025
1,696
1,694
1,692
1,691
1,69
1,688
1,687
1,686
1,685
1,684
1,683
1,682
1,681
1,68
1,679
1,679
1,678
1,677
1,677
1,676
1,675
1,675
1,674
1,674
1,673
1,673
1,672
1,672
1,671
1,671
Universitas Sumatera Utara
Lampiran viii (Lanjutan)
DAFTAR T TABEL
Tingkat Signifikansi 5%
Signifikansi
Df
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
0,05
2
1,999
1,998
1,998
1,997
1,997
1,996
1,995
1,995
1,994
1,994
1,993
1,993
1,993
1,992
1,992
1,991
1,991
1,99
1,99
1,99
1,989
1,989
1,989
1,988
1,988
1,988
1,987
1,987
1,987
0,025
1,67
1,67
1,669
1,669
1,669
1,668
1,668
1,668
1,667
1,661
1,667
1,666
1,666
1,666
1,665
1,665
1,665
1,665
1,664
1,664
1,664
1,664
1,663
1,663
1,663
1,663
1,663
1,662
1,662
1,662
Universitas Sumatera Utara
Lampiran ix
DAFTAR TABEL DURBIN-WATSON
Tingkat Signifikansi 5%
n
k=1
k=2
k=3
dl
du
dl
du
dl
Du
6
0,61
1,4
-
-
-
-
10
0,879
1,32
0,697
1,641
0,525
2,016
15
1,077
1,361
0,946
1,534
0,814
1,75
20
1,201
1,411
1,1
1,537
0,998
1,676
25
1,288
1,454
1,206
1,55
1,123
1,654
30
1,352
1,489
1,284
1,567
1,214
1,65
35
1,402
1,519
1,343
1,584
1,283
1,653
40
1,442
1,544
1,391
1,6
1,338
1,659
45
1,475
1,566
1,43
1,615
1,383
1,666
50
1,503
1,585
1,462
1,628
1,421
1,674
55
1,528
1,601
1,49
1,641
1,452
1,681
60
1,549
1,616
1,514
1,652
1,48
1,689
65
1,567
1,629
1,536
1,662
1,503
1,696
70
1,583
1,641
1,554
1,672
1,525
1,703
75
1,598
1,652
1,571
1,68
1,543
1,709
80
1,611
1,662
1,586
1,688
1,56
1,715
85
1,624
1,671
1,6
1,696
1,575
1,721
90
1,635
1,679
1,612
1,703
1,589
1,726
Universitas Sumatera Utara
Lampiran x
Statistik Deskriptif
Descriptive Statistics
N
Minimum
Maximum
Mean
Std. Deviation
DAR
54
.15
.95
.4776
.22736
DER
54
.18
18.95
1.7963
2.87739
LDAR
54
.01
.58
.2127
.16509
LDER
54
.02
7.01
.7890
1.23925
EPS
54
-309.00
3416.00
296.3720
659.45863
Valid N (listwise)
54
Lampiran xi
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Predicted Value
N
Normal Parametersa,,b
54
Mean
Std. Deviation
Most Extreme Differences
296.3719796
1.93212770E2
Absolute
.095
Positive
.088
Negative
-.095
Kolmogorov-Smirnov Z
.696
Asymp. Sig. (2-tailed)
.718
a. Test distribution is Normal.
b. Calculated from data.
Universitas Sumatera Utara
Lampiran xii
Universitas Sumatera Utara
Lampiran xiii
Lampiran xiv
Coefficientsa
Collinearity Statistics
Model
1
Tolerance
VIF
DAR
.226
4.434
DER
.066
15.161
LDAR
.136
7.373
LDER
.055
18.227
a. Dependent Variable: EPS
Universitas Sumatera Utara
Lampiran xv
Lampiran xvi
Hasil Uji Autokorelasi
Model Summaryb
Model
1
R
R Square
.293a
.086
Adjusted R
Std. Error of the
Square
Estimate
.011
Durbin-Watson
655.74990
1.908
a. Predictors: (Constant), LDER, DAR, LDAR, DER
b. Dependent Variable: EPS
Universitas Sumatera Utara
Lampiran xvii
ANOVAb
Model
1
Sum of Squares
Regression
df
Mean Square
1978552.238
4
494638.060
Residual
2.107E7
49
430007.936
Total
2.305E7
53
F
Sig.
1.150
.344a
a. Predictors: (Constant), LDER, DAR, LDAR, DER
b. Dependent Variable: EPS
Lampiran xviii
Coefficientsa
Standardized
Unstandardized Coefficients
Model
1
B
(Constant)
Std. Error
627.953
237.374
DAR
-1000.105
834.201
DER
29.310
LDAR
LDER
Coefficients
Beta
t
Sig.
2.645
.011
-.345
-1.199
.236
121.887
.128
.240
.811
924.883
1481.472
.232
.624
.535
-131.035
310.308
-.246
-.422
.675
a. Dependent Variable: EPS
Lampiran xix
Model Summary
Adjusted
R Std. Error of the
Model
R
R Square
Square
Estimate
1
.293a
.086
.011
655.74990
c.
Predictors: (Constant), LDER, DAR, LDAR, DER
d.
Dependent variabel : earning per share (EPS)
Universitas Sumatera Utara