Post on 27-Apr-2019
122
LAMPIRAN 1
Daftar Perusahaan Manufaktur Sub Sektor Otomotif Dan
Komponen
No Nama Perusahaan Kode Saham
1 PT Astra International tbk ASII
2 PT Astra Otoparts Tbk. AUTO
3 PT Garuda Metalindo Tbk. BOLT
4 PT Indo Kordsa Tbk BRAM
5 PT Goodyear Indonesia Tbk GDYR
6 PT Gajah Tunggal Tbk. GJTL
7 PT Indomobil Sukses International Tbk. IMAS
8 PT Indospring Tbk INDS
9 PT Multi Prima Sejahtera Tbk LPIN
10 PT Multistrada Arah Sarana Tbk. MASA
11 PT Nipress Tbk NIPS
12 PT Prima Alloy Steel Universal Tbk. PRAS
13 PT Selamat Sempurna tbk SMSM
Sumber: Data Diolah
123
LAMPIRAN 2
Daftar Sampel Penelitian
No Nama Perusahaan Kode Saham
1 PT Astra International tbk ASII
2 PT Astra Otoparts Tbk. AUTO
3 PT Indo Kordsa Tbk BRAM
4 PT Goodyear Indonesia Tbk GDYR
5 PT Gajah Tunggal Tbk. GJTL
6 PT Indomobil Sukses International Tbk. IMAS
7 PT Indospring Tbk INDS
8 PT Multistrada Arah Sarana Tbk. MASA
9 PT Nipress Tbk NIPS
10 PT Prima Alloy Steel Universal Tbk. PRAS
11 PT Selamat Sempurna tbk SMSM
12 PT Multi Prima Sejahtera Tbk LPIN
Sumber: Data Diolah
124
LAMPIRAN 3
Data kurs tengah pada tanggal dan tahun neraca perusahaan
Kurs tengah =kurs jual+kurs beli
2
Tahun Kurs Jual Kurs Beli Kurs Tengah
31-Des-12 9,718 9,622 9,670
31-Des-13 12,250 12,128 12,189
31-Des-14 12,502 12,378 12,440
31-Des-15 13,864 13,726 13,795
31-Des-16 13,503 13,369 13,436
Sumber: Data Diolah
125
Sumber: Data Sekunder Diolah
LAMPIRAN 4
Data Variabel Profitabilitas Yang Menggunakan Mata Uang Asing Diproksikan Menjadi Mata Uang Rupiah
Menggunakan Kurs Tengah.
Rupiah = Dollar x Kurs Tengah
EMITEN TAHUN Laba Bersih
(Dollar)
Total Aset
(Dollar)
Kurs
Tengah
Laba Bersih
(Rp)
Total Aset
(Rp)
PT Indo Kordsa Tbk
2012 24,527,047 229,933,238 9,670 237,176,544,490 2,223,454,411,460
2013 1,957,466 239,028,396 12,189 23,859,553,074 2,913,517,118,844
2014 17,045,237 308,298,067 12,440 212,042,748,280 3,835,227,953,480
2015 10,432,471 291,834,622 13,795 143,915,937,445 4,025,858,610,490
2016 22,493,452 296,060,495 13,436 302,222,021,072 3,977,868,810,820
PT Goodyear Indonesia Tbk
2012 6,673,997 123,915,331 9,670 64,537,550,990 1,198,261,250,770
2013 4,634,391 111,048,164 12,189 56,488,591,899 1,353,566,070,996
2014 2,741,756 125,498,249 12,440 34,107,444,640 1,561,198,217,560
2015 -190,552 119,315,863 13,795 -2,628,664,840 1,645,962,330,085
2016 765,201 112,840,841 13,436 10,281,240,636 1,516,129,539,676
PT Multistrada Arah Sarana
Tbk.
2012 703,868 642,485,895 9,670 6,806,403,560 6,212,838,604,650
2013 1,748,646 629,065,832 12,189 21,314,246,094 7,667,683,426,248
2014 362,654 625,203,702 12,440 4,511,415,760 7,777,534,052,880
2015 -27,119,968 598,429,237 13,795 -374,119,958,560 8,255,331,324,415
2016 -6,483,272 609,745,210 13,436 -87,109,242,592 8,192,536,641,560
126
Sumber: Data Sekunder Diolah
LAMPIRAN 5
Data Variabel Likuiditas Yang Menggunakan Mata Uang Asing Diproksikan Menjadi Mata Uang Rupiah
Menggunakan Kurs Tengah.
Kurs tengah =kurs jual+kurs beli
2
EMITEN TAHUN Aset Lancar
(Dollar)
Kewajiban Lancar
(Dollar)
Kurs Tengah
(Dollar) Aset Lancar (Rp)
Kewajiban Lancar
(Rp)
PT Indo Kordsa Tbk
2012 86,356,415 40,589,171 9,670 835,066,533,050 392,497,283,570
2013 91,543,671 58,257,851 12,189 1,115,825,805,819 710,104,945,839
2014 109,402,632 77,282,258 12,440 1,360,968,742,080 961,391,289,520
2015 102,097,679 56,517,831 13,795 1,408,437,481,805 779,663,478,645
2016 112,618,311 59,559,808 13,436 1,513,139,626,596 800,245,580,288
PT Goodyear Indonesia Tbk
2012 62,158,076 69,464,492 9,670 601,068,594,920 671,721,637,640
2013 49,903,040 53,178,435 12,189 608,268,154,560 648,191,944,215
2014 62,895,398 66,606,518 12,440 782,418,751,120 828,585,083,920
2015 58,140,275 62,078,390 13,795 802,045,093,625 856,371,390,050
2016 46,840,216 54,467,410 13,436 629,345,142,176 731,824,120,760
PT Multistrada Arah Sarana
Tbk.
2012 170,928,821 122,678,538 9,670 1,652,881,699,070 1,186,301,462,460
2013 163,564,895 104,398,461 12,189 1,993,692,505,155 1,272,512,841,129
2014 167,560,982 95,870,981 12,440 2,084,458,616,080 1,192,635,003,640
2015 159,081,833 123,784,397 13,795 2,194,533,886,235 1,707,605,756,615
2016 151,754,358 144,039,966 13,436 2,038,971,554,088 1,935,320,983,176
127
Sumber: Data Sekunder Diolah
LAMPIRAN 6
Data Variabel Leverage Yang Menggunakan Mata Uang Asing Diproksikan Menjadi Mata Uang Rupiah
Menggunakan Kurs Tengah.
Kurs tengah =kurs jual+kurs beli
2
EMITEN TAHUN Total Hutang
(Dollar)
Total Ekuitas
(Dollar)
Kurs
Tengah Total Hutang (Rp) Total Ekuitas (Rp)
PT Indo Kordsa Tbk
2012 60,310,051 169,623,187 9,670 583,198,193,170 1,640,256,218,290
2013 76,167,147 162,861,249 12,189 928,401,354,783 1,985,115,764,061
2014 129,647,357 178,650,710 12,440 1,612,813,121,080 2,222,414,832,400
2015 108,900,841 182,933,781 13,795 1,502,287,101,595 2,523,571,508,895
2016 98,315,845 197,744,650 13,436 1,320,971,693,420 2,656,897,117,400
PT Goodyear Indonesia Tbk
2012 71,185,039 52,730,292 9,670 688,359,327,130 509,901,923,640
2013 54,822,258 56,225,906 12,189 668,228,502,762 685,337,568,234
2014 67,600,687 57,897,562 12,440 840,952,546,280 720,245,671,280
2015 63,833,786 55,482,077 13,795 880,587,077,870 765,375,252,215
2016 56,563,392 56,277,449 13,436 759,985,734,912 756,143,804,764
PT Multistrada Arah Sarana
Tbk.
2012 252,502,913 371,982,982 9,670 2,441,703,168,710 3,597,075,435,940
2013 253,786,536 375,279,296 12,189 3,093,404,087,304 4,574,279,338,944
2014 250,328,980 374,874,722 12,440 3,114,092,511,200 4,663,441,541,680
2015 252,977,703 345,451,534 13,795 3,489,827,412,885 4,765,503,911,530
2016 270,776,948 338,968,262 13,436 3,638,159,073,328 4,554,377,568,232
128
LAMPIRAN 7
Data Profitabilitas Perusahaan Sampel yang Diproksikan Dengan ROA
𝑹𝑶𝑨 =𝐋𝐚𝐛𝐚 𝐁𝐞𝐫𝐬𝐢𝐡 𝐒𝐞𝐭𝐞𝐥𝐚𝐡 𝐏𝐚𝐣𝐚𝐤
𝐓𝐨𝐭𝐚𝐥 𝐀𝐬𝐞𝐭𝐱 𝟏𝟎𝟎%
EMITEN TAHUN Laba Bersih Total Aset ROA %
PT Astra International
tbk
2012 Rp22,460,000,000,000 Rp182,274,000,000,000 0.12322
2013 Rp23,708,000,000,000 Rp213,994,000,000,000 0.11079
2014 Rp22,151,000,000,000 Rp236,029,000,000,000 0.09385
2015 Rp16,454,000,000,000 Rp245,435,000,000,000 0.06704
2016 Rp19,804,000,000,000 Rp261,855,000,000,000 0.07563
rata-rata 0.09411
PT Astra Otoparts Tbk.
2012 Rp1,076,431,000,000 Rp8,881,642,000,000 0.12120
2013 Rp1,099,709,000,000 Rp12,617,678,000,000 0.08716
2014 Rp1,150,174,000,000 Rp14,380,926,000,000 0.07998
2015 Rp279,235,000,000 Rp14,339,110,000,000 0.01947
2016 Rp522,056,000,000 Rp14,612,274,000,000 0.03573
rata-rata 0.06871
PT Indo Kordsa Tbk
2012 Rp237,176,544,490 Rp2,223,454,411,460 0.10667
2013 Rp23,859,553,074 Rp2,913,517,118,844 0.00819
2014 Rp212,042,748,280 Rp3,835,227,953,480 0.05529
2015 Rp143,915,937,445 Rp4,025,858,610,490 0.03575
2016 Rp302,222,021,072 Rp3,977,868,810,820 0.07598
rata-rata 0.05637
PT Goodyear Indonesia
Tbk
2012 Rp64,537,550,990 Rp1,198,261,250,770 0.05386
2013 Rp56,488,591,899 Rp1,353,566,070,996 0.04173
2014 Rp34,107,444,640 Rp1,561,198,217,560 0.02185
2015 -Rp2,628,664,840 Rp1,645,962,330,085 -0.00160
2016 Rp10,281,240,636 Rp1,516,129,539,676 0.00678
rata-rata 0.02452
PT Gajah Tunggal Tbk
2012 Rp1,086,114,000,000 Rp12,869,793,000,000 0.08439
2013 Rp340,488,000,000 Rp15,350,754,000,000 0.02218
2014 Rp293,797,000,000 Rp16,042,897,000,000 0.01831
2015 -Rp207,955,000,000 Rp17,509,505,000,000 -0.01188
2016 Rp454,035,000,000 Rp18,697,779,000,000 0.02428
rata-rata 0.02746
PT Indomobil Sukses
International Tbk.
2012 Rp884,981,697,692 Rp17,577,664,024,361 0.05035
2013 Rp805,480,217,885 Rp22,315,022,507,630 0.03610
129
2014 -Rp6,133,971,024 Rp23,471,397,834,920 -0.00026
2015 -Rp8,573,318,114 Rp24,860,957,839,497 -0.00034
2016 -Rp920,648,852 Rp25,633,342,258,679 -3.59161
rata-rata -0.70115
PT Indospring Tbk
2012 Rp540,323,808,599 Rp1,664,779,358,215 0.32456
2013 Rp411,289,306,390 Rp2,196,518,364,473 0.18725
2014 Rp127,917,937,369 Rp2,282,666,078,493 0.05604
2015 Rp132,465,180,205 Rp2,553,928,346,219 0.05187
2016 Rp144,647,295,294 Rp2,477,272,502,538 0.05839
rata-rata 0.13562
PT Multistrada Arah
Sarana Tbk.
2012 Rp6,806,403,560 Rp6,212,838,604,650 0.00110
2013 Rp21,314,246,094 Rp7,667,683,426,248 0.00278
2014 Rp4,511,415,760 Rp7,777,534,052,880 0.00058
2015 -Rp374,119,958,560 Rp8,255,331,324,415 -0.04532
2016 -Rp87,109,242,592 Rp8,192,536,641,560 -0.01063
rata-rata -0.01030
PT Nipress Tbk
2012 Rp21,553,186,948 Rp525,628,737,289 0.04100
2013 Rp33,872,112,000 Rp798,407,625,000 0.04242
2014 Rp11,018,188,000 Rp1,206,854,399,000 0.00913
2015 Rp26,779,572,000 Rp1,547,720,090,000 0.01730
2016 Rp142,891,548,000 Rp1,777,956,390,000 0.08037
rata-rata 0.03805
PT Prima Alloy Steel
Universal Tbk.
2012 Rp41,448,799,424 Rp577,349,886,068 0.07179
2013 Rp87,154,383,485 Rp795,630,254,208 0.10954
2014 Rp111,249,192,142 Rp1,286,827,899,805 0.08645
2015 Rp49,582,224,493 Rp1,531,742,052,164 0.03237
2016 -Rp30,657,914,643 Rp1,596,466,547,662 -0.01920
rata-rata 0.05619
PT Selamat Sempurna
tbk
2012 Rp268,543,331,492 Rp1,441,204,473,590 0.18633
2013 Rp338,222,792,309 Rp1,701,103,245,176 0.19883
2014 Rp420,436,000,000 Rp1,749,395,000,000 0.24033
2015 Rp446,088,000,000 Rp2,220,108,000,000 0.20093
2016 Rp474,499,000,000 Rp2,254,740,000,000 0.21045
rata-rata 0.20737
PT Multi Prima Sejahtera
tbk
2012 Rp16,599,848,712 Rp172,268,827,993 0.09636
2013 Rp8,554,996,356 Rp196,390,816,224 0.04356
2014 -Rp4,130,648,465 Rp185,595,748,325 -0.02226
2015 -Rp17,664,476,558 Rp324,054,785,283 -0.05451
2016 -Rp64,895,693,813 Rp477,838,306,256 -0.13581
rata-rata -0.01453
Sumber: Data Sekunder diolah
130
LAMPIRAN 8
Data Likuiditas Perusahaan Sampel yang Diproksikan Dengan
Current Ratio
Rasio lancar 𝒂𝒔𝒆𝒕 𝒍𝒂𝒏𝒄𝒂𝒓
𝒌𝒆𝒘𝒂𝒋𝒊𝒃𝒂𝒏 𝒍𝒂𝒏𝒄𝒂𝒓X100%
EMITEN TAHUN Aset Lancar Kewajiban Lancar CR (%)
PT Astra International
tbk
2012 Rp75,799,000,000,000 Rp54,178,000,000,000 1.3991
2013 Rp88,352,000,000,000 Rp71,139,000,000,000 1.2420
2014 Rp97,241,000,000,000 Rp73,523,000,000,000 1.3226
2015 Rp105,161,000,000,000 Rp76,242,000,000,000 1.3793
2016 Rp110,403,000,000,000 Rp89,079,000,000,000 1.2394
rata-rata 1.3165
PT Astra Otoparts Tbk.
2012 Rp3,205,631,000,000 Rp2,751,766,000,000 1.1649
2013 Rp5,029,517,000,000 Rp2,661,312,000,000 1.8899
2014 Rp5,138,080,000,000 Rp3,857,809,000,000 1.3319
2015 Rp4,796,770,000,000 Rp3,625,907,000,000 1.3229
2016 Rp4,903,902,000,000 Rp3,258,146,000,000 1.5051
rata-rata 1.4429
PT Indo Kordsa Tbk
2012 Rp835,066,533,050 Rp392,497,283,570 2.1276
2013 Rp1,115,825,805,819 Rp710,104,945,839 1.5714
2014 Rp1,360,968,742,080 Rp961,391,289,520 1.4156
2015 Rp1,408,437,481,805 Rp779,663,478,645 1.8065
2016 Rp1,513,139,626,596 Rp800,245,580,288 1.8908
rata-rata 1.7624
PT Goodyear Indonesia
Tbk
2012 Rp601,068,594,920 Rp671,721,637,640 0.8948
2013 Rp608,268,154,560 Rp648,191,944,215 0.9384
2014 Rp782,418,751,120 Rp828,585,083,920 0.9443
2015 Rp802,045,093,625 Rp856,371,390,050 0.9366
2016 Rp629,345,142,176 Rp731,824,120,760 0.8600
rata-rata 0.9148
PT Gajah Tunggal Tbk
2012 Rp5,194,057,000,000 Rp3,020,030,000,000 1.7199
2013 Rp6,843,853,000,000 Rp2,964,235,000,000 2.3088
2014 Rp6,283,252,000,000 Rp3,116,223,000,000 2.0163
2015 Rp6,602,281,000,000 Rp3,713,148,000,000 1.7781
2016 Rp7,517,152,000,000 Rp4,343,805,000,000 1.7305
rata-rata 1.9107
PT Indomobil Sukses
International Tbk.
2012 Rp9,813,158,956,054 Rp7,963,486,975,807 1.2323
2013 Rp11,634,955,170,257 Rp10,717,554,588,021 1.0856
131
2014 Rp11,845,370,194,860 Rp11,473,255,532,702 1.0324
2015 Rp12,192,274,613,320 Rp13,035,531,353,729 0.9353
2016 Rp11,639,697,824,750 Rp12,594,693,691,894 0.9242
rata-rata 1.0420
PT Indospring Tbk
2012 Rp867,620,153,034 Rp371,743,866,089 2.3339
2013 Rp1,086,590,779,051 Rp281,799,219,289 3.8559
2014 Rp975,954,232,621 Rp335,123,443,360 2.9122
2015 Rp992,929,224,058 Rp445,006,853,182 2.2313
2016 Rp981,694,103,645 Rp323,699,362,103 3.0327
rata-rata 2.8732
PT Multistrada Arah
Sarana Tbk.
2012 Rp1,652,881,699,070 Rp1,186,301,462,460 1.3933
2013 Rp1,993,692,505,155 Rp1,272,512,841,129 1.5667
2014 Rp2,084,458,616,080 Rp1,192,635,003,640 1.7478
2015 Rp2,194,533,886,235 Rp1,707,605,756,615 1.2852
2016 Rp2,038,971,554,088 Rp1,935,320,983,176 1.0536
rata-rata 1.4093
PT Nipress Tbk
2012 Rp308,238,585,743 Rp279,356,258,575 1.1034
2013 Rp534,840,333,000 Rp508,836,644,000 1.0511
2014 Rp671,452,283,000 Rp518,954,798,000 1.2939
2015 Rp701,282,705,000 Rp669,595,797,000 1.0473
2016 Rp825,372,776,000 Rp677,524,406,000 1.2182
rata-rata 1.1428
PT Prima Alloy Steel
Universal Tbk.
2012 Rp197,198,600,380 Rp177,151,899,038 1.1132
2013 Rp331,855,600,867 Rp321,945,837,163 1.0308
2014 Rp566,779,211,419 Rp564,899,086,298 1.0033
2015 Rp658,889,212,539 Rp655,589,698,468 1.0050
2016 Rp687,016,688,458 Rp682,161,682,936 1.0071
rata-rata 1.0319
PT Selamat Sempurna
tbk
2012 Rp899,279,276,888 Rp462,534,538,242 1.9442
2013 Rp1,097,152,037,422 Rp523,047,319,216 2.0976
2014 Rp1,133,730,000,000 Rp536,800,000,000 2.1120
2015 Rp1,368,558,000,000 Rp571,712,000,000 2.3938
2016 Rp1,454,387,000,000 Rp508,482,000,000 2.8603
rata-rata 2.2816
PT Multi Prima
Sejahtera tbk
2012 Rp95,789,068,363 Rp32,995,214,492 2.9031
2013 Rp117,583,929,998 Rp47,334,458,367 2.4841
2014 Rp84,882,248,726 Rp39,239,103,933 2.1632
2015 Rp142,576,406,096 Rp180,556,111,049 0.7897
2016 Rp187,053,339,566 Rp262,162,231,019 0.7135
rata-rata 1.8107
Sumber: Data Sekunder Diolah
132
LAMPIRAN 9
Data Leverage Pada Perusahaan Sampel yang Diproksikan dengan
Debt To Equity Ratio
Debt To Equity Ratio=𝑡𝑜𝑡𝑎𝑙 ℎ𝑢𝑡𝑎𝑛𝑔
𝑡𝑜𝑡𝑎𝑙 𝑒𝑘𝑢𝑖𝑡𝑎𝑠x100%
EMITEN TAHUN Total Hutang Total Ekuitas DER (%)
PT Astra International
tbk
2012 Rp92,460,000,000,000 Rp89,814,000,000,000 1.0295
2013 Rp107,806,000,000,000 Rp106,188,000,000,000 1.0152
2014 Rp115,705,000,000,000 Rp120,324,000,000,000 0.9616
2015 Rp118,902,000,000,000 Rp126,533,000,000,000 0.9397
2016 Rp121,949,000,000,000 Rp139,906,000,000,000 0.8716
rata-rata 0.9635
PT Astra Otoparts Tbk.
2012 Rp3,396,543,000,000 Rp5,485,099,000,000 0.6192
2013 Rp3,058,924,000,000 Rp9,558,754,000,000 0.3200
2014 Rp4,244,369,000,000 Rp10,136,557,000,000 0.4187
2015 Rp4,195,684,000,000 Rp10,143,426,000,000 0.4136
2016 Rp4,075,716,000,000 Rp10,536,558,000,000 0.3868
rata-rata 0.4317
PT Indo Kordsa Tbk
2012 Rp583,198,193,170 Rp1,640,256,218,290 0.3556
2013 Rp928,401,354,783 Rp1,985,115,764,061 0.4677
2014 Rp1,612,813,121,080 Rp2,222,414,832,400 0.7257
2015 Rp1,502,287,101,595 Rp2,523,571,508,895 0.5953
2016 Rp1,320,971,693,420 Rp2,656,897,117,400 0.4972
rata-rata 0.5283
PT Goodyear Indonesia
Tbk
2012 Rp688,359,327,130 Rp509,901,923,640 1.3500
2013 Rp668,228,502,762 Rp685,337,568,234 0.9750
2014 Rp840,952,546,280 Rp720,245,671,280 1.1676
2015 Rp880,587,077,870 Rp765,375,252,215 1.1505
2016 Rp759,985,734,912 Rp756,143,804,764 1.0051
rata-rata 1.1296
PT Gajah Tunggal Tbk
2012 Rp7,391,409,000,000 Rp5,478,384,000,000 1.3492
2013 Rp9,626,411,000,000 Rp5,724,343,000,000 1.6817
2014 Rp10,059,605,000,000 Rp5,983,292,000,000 1.6813
2015 Rp12,115,363,000,000 Rp5,394,142,000,000 2.2460
2016 Rp12,849,602,000,000 Rp5,848,177,000,000 2.1972
rata-rata 1.8311
2012 Rp11,869,218,951,856 Rp5,708,445,072,505 2.0792
2013 Rp15,655,152,396,933 Rp6,659,870,110,697 2.3507
133
Sumber: Data Sekunder Diolah
PT Indomobil Sukses
International Tbk. 2014 Rp16,744,375,200,010 Rp6,727,022,634,910 2.4891
2015 Rp18,163,865,982,392 Rp6,697,091,857,105 2.7122
2016 Rp18,923,523,905,726 Rp6,709,818,352,953 2.8203
rata-rata 2.4903
PT Indospring Tbk
2012 Rp528,206,496,386 Rp1,136,572,861,829 0.4647
2013 Rp443,652,749,965 Rp1,752,865,614,508 0.2531
2014 Rp454,347,526,616 Rp1,828,318,551,877 0.2485
2015 Rp634,889,428,231 Rp1,919,038,917,988 0.3308
2016 Rp409,208,624,907 Rp2,068,063,877,631 0.1979
rata-rata 0.2990
PT Multistrada Arah
Sarana Tbk.
2012 Rp2,441,703,168,710 Rp3,597,075,435,940 0.6788
2013 Rp3,093,404,087,304 Rp4,574,279,338,944 0.6763
2014 Rp3,114,092,511,200 Rp4,663,441,541,680 0.6678
2015 Rp3,489,827,412,885 Rp4,765,503,911,530 0.7323
2016 Rp3,638,159,073,328 Rp4,554,377,568,232 0.7988
rata-rata 0.7108
PT Nipress Tbk
2012 Rp310,716,227,614 Rp214,912,509,675 1.4458
2013 Rp562,461,853,000 Rp235,945,772,000 2.3839
2014 Rp630,960,175,000 Rp575,894,224,000 1.0956
2015 Rp938,717,411,000 Rp609,002,679,000 1.5414
2016 Rp935,375,496,000 Rp842,580,894,000 1.1101
rata-rata 1.5154
PT Prima Alloy Steel
Universal Tbk.
2012 Rp297,056,156,250 Rp280,293,729,818 1.0598
2013 Rp389,182,140,905 Rp406,448,113,303 0.9575
2014 Rp601,006,310,349 Rp685,821,589,456 0.8763
2015 Rp811,177,918,367 Rp720,564,133,797 1.1258
2016 Rp903,464,665,102 Rp693,001,882,560 1.3037
rata-rata 1.0646
PT Selamat Sempurna
tbk
2012 Rp620,875,870,082 Rp820,328,603,508 0.7569
2013 Rp694,304,234,869 Rp1,006,799,010,307 0.6896
2014 Rp602,558,000,000 Rp1,146,837,000,000 0.5254
2015 Rp779,860,000,000 Rp1,440,248,000,000 0.5415
2016 Rp674,685,000,000 Rp1,580,055,000,000 0.4270
rata-rata 0.5881
PT Multi Prima
Sejahtera tbk
2012 Rp37,413,214,492 Rp134,855,613,501 0.27743
2013 Rp52,980,206,367 Rp143,410,609,857 0.36943
2014 Rp46,315,786,933 Rp139,279,961,392 0.33254
2015 Rp207,564,071,081 Rp116,490,714,202 1.78181
2016 Rp426,243,285,867 Rp51,595,020,389 8.26133
rata-rata 2.2045
134
LAMPIRAN 10
Data Umur Perusahaan Pada Perusahaan Sampel yang Diproksikan
Dengan Tahun Periode Penelitian – Listing Date
Umur perusahaan = tahun periode penelitian – listing date
EMITEN Listing
Date
Pahun Periode
Penelitian
Umur
Perusahaan
PT Astra International tbk
1990 2012 22
1990 2013 23
1990 2014 24
1990 2015 25
1990 2016 26
rata-rata 24
PT Astra Otoparts Tbk.
1998 2012 14
1998 2013 15
1998 2014 16
1998 2015 17
1998 2016 18
rata-rata 16
PT Indo Kordsa Tbk
1990 2012 22
1990 2013 23
1990 2014 24
1990 2015 25
1990 2016 26
rata-rata 24
PT Goodyear Indonesia Tbk
1980 2012 32
1980 2013 33
1980 2014 34
1980 2015 35
1980 2016 36
rata-rata 34
PT Gajah Tunggal Tbk
1990 2012 22
1990 2013 23
1990 2014 24
1990 2015 25
1990 2016 26
rata-rata 24
135
Sumber: Data Sekunder Diolah
PT Indomobil Sukses International
Tbk.
1993 2012 19
1993 2013 20
1993 2014 21
1993 2015 22
1993 2016 23
rata-rata 21
PT Indospring Tbk
1990 2012 22
1990 2013 23
1990 2014 24
1990 2015 25
1990 2016 26
rata-rata 24
PT Multistrada Arah Sarana Tbk.
2005 2012 7
2005 2013 8
2005 2014 9
2005 2015 10
2005 2016 11
rata-rata 9
PT Nipress Tbk
1991 2012 21
1991 2013 22
1991 2014 23
1991 2015 24
1991 2016 25
rata-rata 23
PT Prima Alloy Steel Universal Tbk.
1990 2012 22
1990 2013 23
1990 2014 24
1990 2015 25
1990 2016 26
rata-rata 24
PT Selamat Sempurna tbk
1996 2012 16
1996 2013 17
1996 2014 18
1996 2015 19
1996 2016 20
rata-rata 18
PT Multi Prima Sejahtera tbk
1990 2012 22
1990 2013 23
1990 2014 24
1990 2015 25
1990 2016 26
136
LAMPIRAN 11
Data Ukuran Perusahaan Pada Perusahaan Sampel yang Diproksikan
Dengan Natural Logaritma Assets
Ukuran Perusahaan = Ln (Total Asset)
EMITEN TAHUN Total Asset Ln
PT Astra International tbk
2012 Rp182,274,000,000,000 33
2013 Rp213,994,000,000,000 33
2014 Rp236,029,000,000,000 33
2015 Rp245,435,000,000,000 33
2016 Rp261,855,000,000,000 33
rata-rata 33
PT Astra Otoparts Tbk.
2012 Rp8,881,642,000,000 30
2013 Rp12,617,678,000,000 30
2014 Rp14,380,926,000,000 30
2015 Rp14,339,110,000,000 30
2016 Rp14,612,274,000,000 30
rata-rata 30
PT Indo Kordsa Tbk
2012 Rp2,223,454,411,460 28
2013 Rp2,913,517,118,844 29
2014 Rp3,835,227,953,480 29
2015 Rp4,025,858,610,490 29
2016 Rp3,977,868,810,820 29
rata-rata 29
PT Goodyear Indonesia Tbk
2012 Rp1,198,261,250,770 28
2013 Rp1,353,566,070,996 28
2014 Rp1,561,198,217,560 28
2015 Rp1,645,962,330,085 28
2016 Rp1,516,129,539,676 28
rata-rata 28
PT Gajah Tunggal Tbk
2012 Rp12,869,793,000,000 30
2013 Rp15,350,754,000,000 30
2014 Rp16,042,897,000,000 30
2015 Rp17,509,505,000,000 30
2016 Rp18,697,779,000,000 31
rata-rata 30
PT Indomobil Sukses
International Tbk.
2012 Rp17,577,664,024,361 30
2013 Rp22,315,022,507,630 31
2014 Rp23,471,397,834,920 31
137
2015 Rp24,860,957,839,497 31
2016 Rp25,633,342,258,679 31
rata-rata 31
PT Indospring Tbk
2012 Rp1,664,779,358,215 28
2013 Rp2,196,518,364,473 28
2014 Rp2,282,666,078,493 28
2015 Rp2,553,928,346,219 29
2016 Rp2,477,272,502,538 29
rata-rata 28
PT Multistrada Arah Sarana
Tbk.
2012 Rp6,212,838,604,650 29
2013 Rp7,667,683,426,248 30
2014 Rp7,777,534,052,880 30
2015 Rp8,255,331,324,415 30
2016 Rp8,192,536,641,560 30
rata-rata 30
PT Nipress Tbk
2012 Rp525,628,737,289 27
2013 Rp798,407,625,000 27
2014 Rp1,206,854,399,000 28
2015 Rp1,547,720,090,000 28
2016 Rp1,777,956,390,000 28
rata-rata 28
PT Prima Alloy Steel
Universal Tbk.
2012 Rp577,349,886,068 27
2013 Rp795,630,254,208 27
2014 Rp1,286,827,899,805 28
2015 Rp1,531,742,052,164 28
2016 Rp1,596,466,547,662 28
rata-rata 28
PT Selamat Sempurna tbk
2012 Rp1,441,204,473,590 28
2013 Rp1,701,103,245,176 28
2014 Rp1,749,395,000,000 28
2015 Rp2,220,108,000,000 28
2016 Rp2,254,740,000,000 28
rata-rata 28
PT Multi Prima Sejahtera
tbk
2012 Rp172,268,827,993 26
2013 Rp196,390,816,224 26
2014 Rp185,595,748,325 26
2015 Rp324,054,785,283 27
2016 Rp477,838,306,256 27
rata-rata 26
Sumber: Data Sekunder Diolah
138
LAMPIRAN 12
Data Ketepatan Waktu Publikasi Laporan Keuangan Pada Perusahaan
Sampel yang Diproksikan Dengan Total Lag
Total lag = tanggal publikasi laporan keuangan – tanggal berakhirnya periode
laporan keuangan
EMITEN TAHUN Tanggal Berakhir
Laporan
Tanggal Publikasi
Laporan
Ketepatan Waktu
Publikasi
PT Astra
International tbk
2012 31-Des-12 26-Feb-13 57
2013 31-Des-13 26-Feb-14 57
2014 31-Des-14 26-Feb-15 57
2015 31-Des-15 25-Feb-16 56
2016 31-Des-16 27-Feb-17 58
rata-rata 57
PT Astra Otoparts
Tbk.
2012 31-Des-12 20-Feb-13 51
2013 31-Des-13 20-Feb-14 51
2014 31-Des-14 20-Feb-15 51
2015 31-Des-15 20-Feb-16 51
2016 31-Des-16 20-Feb-17 51
rata-rata 51
PT Indo Kordsa Tbk
2012 31-Des-12 22-Mar-13 82
2013 31-Des-13 25-Mar-14 85
2014 31-Des-14 30-Mar-15 90
2015 31-Des-15 22-Mar-16 82
2016 31-Des-16 22-Mar-17 82
rata-rata 84.2
PT Goodyear
Indonesia Tbk
2012 31-Des-12 27-Mar-13 87
2013 31-Des-13 25-Mar-14 85
2014 31-Des-14 27-Mar-15 87
2015 31-Des-15 28-Mar-16 88
2016 31-Des-16 29-Mar-17 89
rata-rata 87.2
PT Gajah Tunggal
Tbk
2012 31-Des-12 27-Mar-13 87
2013 31-Des-13 24-Mar-14 84
2014 31-Des-14 25-Mar-15 85
2015 31-Des-15 28-Mar-16 88
2016 31-Des-16 24-Mar-17 84
rata-rata 85.6
2012 31-Des-12 08-Mar-13 68
2013 31-Des-13 14-Mar-14 74
139
Sumber: Data Sekunder Diolah
PT Indomobil
Sukses International
Tbk.
2014 31-Des-14 23-Mar-15 83
2015 31-Des-15 24-Mar-16 84
2016 31-Des-16 23-Mar-17 83
rata-rata 78.4
PT Indospring Tbk
2012 31-Des-12 25-Mar-13 85
2013 31-Des-13 26-Mar-14 86
2014 31-Des-14 30-Mar-15 90
2015 31-Des-15 28-Mar-16 88
2016 31-Des-16 24-Mar-17 84
rata-rata 86.6
PT Multistrada Arah
Sarana Tbk.
2012 31-Des-12 18-Mar-13 78
2013 31-Des-13 25-Mar-14 85
2014 31-Des-14 20-Mar-15 80
2015 31-Des-15 21-Mar-16 81
2016 31-Des-16 27-Mar-17 87
rata-rata 82.2
PT Nipress Tbk
2012 31-Des-12 27-Mar-13 87
2013 31-Des-13 27-Mar-14 87
2014 31-Des-14 27-Mar-15 87
2015 31-Des-15 26-Mar-16 86
2016 31-Des-16 17-Mei-17 138
rata-rata 97
PT Prima Alloy
Steel Universal Tbk.
2012 31-Des-12 17-Mei-13 138
2013 31-Des-13 21-Mar-14 81
2014 31-Des-14 25-Mar-15 85
2015 31-Des-15 23-Mar-16 83
2016 31-Des-16 24-Mar-17 84
rata-rata 94.2
PT Selamat
Sempurna tbk
2012 31-Des-12 08-Mar-13 68
2013 31-Des-13 21-Mar-14 81
2014 31-Des-14 24-Mar-15 84
2015 31-Des-15 29-Mar-16 89
2016 31-Des-16 20-Mar-17 80
rata-rata 80.4
PT Multi Prima
Sejahtera tbk
2012 31-Des-12 28-Mar-13 88
2013 31-Des-13 28-Mar-14 88
2014 31-Des-14 30-Mar-15 90
2015 31-Des-15 30-Mei-16 151
2016 31-Des-16 29-Mar-17 89
rata-rata 101.2
140
LAMPIRAN 13
Data Profitabilitas, Likuiditas, Leverage, Umur Perusahaan, Ukuran Perusahaan dan Ketepatan Waktu Publikasi
Perusahaan Sampel
EMITEN TAHUN ROA CR DER Umur
Perusahaan
Ukuran
Perusahaan
Ketepatan
Waktu
PT Astra International tbk
2012 0.1232 1.3991 1.0295 22 33 57
2013 0.1108 1.242 1.0152 23 33 57
2014 0.0938 1.3226 0.9616 24 33 57
2015 0.0670 1.3793 0.9397 25 33 56
2016 0.0756 1.2394 0.8716 26 33 58
PT Astra Otoparts Tbk.
2012 0.1212 1.1649 0.6192 14 30 51
2013 0.0872 1.8899 0.3200 15 30 51
2014 0.0799 1.3319 0.4187 16 30 51
2015 0.0195 1.3229 0.4136 17 30 51
2016 0.0357 1.5051 0.3868 18 30 51
PT Indo Kordsa Tbk
2012 0.1067 2.1276 0.3556 22 28 82
2013 0.0082 1.5714 0.4677 23 29 85
2014 0.0553 1.4156 0.7257 24 29 90
2015 0.0357 1.8065 0.5953 25 29 82
2016 0.0759 1.8908 0.4972 26 29 82
PT Goodyear Indonesia Tbk
2012 0.0539 0.8948 1.3499 32 28 87
2013 0.0417 0.9384 0.9750 33 28 85
2014 0.0218 0.9443 1.1676 34 28 87
2015 -0.0016 0.9366 1.1505 35 28 88
141
2016 0.0068 0.8599 1.0051 36 28 89
PT Gajah Tunggal Tbk
2012 0.0844 1.7199 1.3492 22 30 87
2013 0.0222 2.3088 1.6817 23 30 84
2014 0.0183 2.0163 1.6813 24 30 85
2015 -0.0119 1.7781 2.2460 25 30 88
2016 0.0243 1.7305 2.1972 26 31 84
PT Indomobil Sukses International
Tbk.
2012 0.0503 1.2323 2.0792 19 30 68
2013 0.0361 1.0856 2.3507 20 31 74
2014 -0.0003 1.0324 2.4891 21 31 83
2015 -0.0003 0.9353 2.7122 22 31 84
2016 -3.5916 0.9242 2.8203 23 31 83
PT Indospring Tbk
2012 0.3246 2.3339 0.4647 22 28 85
2013 0.1872 3.8559 0.2531 23 28 86
2014 0.0560 2.9122 0.2485 24 28 90
2015 0.0519 2.2313 0.3308 25 29 88
2016 0.0584 3.0327 0.1979 26 29 84
PT Multistrada Arah Sarana Tbk.
2012 0.0011 1.3933 0.6788 7 29 78
2013 0.0028 1.5667 0.6763 8 30 85
2014 0.0006 1.7478 0.6678 9 30 80
2015 -0.0453 1.2852 0.7323 10 30 81
2016 -0.0106 1.0536 0.7988 11 30 87
PT Nipress Tbk
2012 0.0410 1.1034 1.4458 21 27 87
2013 0.0424 1.0511 2.3839 22 27 87
2014 0.0091 1.2939 1.0956 23 28 87
2015 0.0173 1.0473 1.5414 24 28 86
142
2016 0.0804 1.2182 1.1101 25 28 138
PT Prima Alloy Steel Universal Tbk.
2012 0.0718 1.1132 1.0598 22 27 138
2013 0.1095 1.0308 0.9575 23 27 81
2014 0.0865 1.0033 0.8763 24 28 85
2015 0.0324 1.0050 1.1258 25 28 83
2016 -0.0192 1.0071 1.3037 26 28 84
PT Selamat Sempurna tbk
2012 0.1863 1.9442 0.7569 16 28 68
2013 0.1988 2.0976 0.6896 17 28 81
2014 0.2403 2.1120 0.5254 18 28 84
2015 0.2009 2.3938 0.5415 19 28 89
2016 0.2104 2.8603 0.4270 20 28 80
PT Multi Prima Sejahtera tbk
2012 0.0964 2.9031 0.2774 22 26 88
2013 0.0436 2.4841 0.3694 23 26 88
2014 -0.0223 2.1632 0.3325 24 26 90
2015 -0.0545 0.7897 1.7818 25 27 151
2016 -0.1358 0.7135 8.2613 26 27 89
Sumber: Data Sekunder Diolah
143
LAMPIRAN 14
HASIL PENGOLAHAN DATA MENGGUNAKAN SPSS
ANALISIS DESKRIPTIF
DESCRIPTIVES VARIABLES=x1 x2 x3 x4 x5 y
/STATISTICS=MEAN STDDEV VARIANCE MIN MAX
/SORT=MEAN (A).
Descriptives
Descriptive Statistics
N Minimum Maximum Mean Std.
Deviation Variance
x1 60 -3.59 .32 -.0015 .47752 .228
x3 60 .20 8.26 1.1464 1.15248 1.328
x2 60 .71 3.86 1.5782 .66441 .441
x4 60 7.00 36.00 22.0833 5.92979 35.162
x5 60 26.00 33.00 29.0500 1.77004 3.133
Y 60 51.00 151.00 82.0833 18.52830 343.298
Valid N (listwise) 60
REGRESSION
/MISSING LISTWISE
/STATISTICS COEFF OUTS R ANOVA
/CRITERIA=PIN(.05) POUT(.10)
/NOORIGIN
/DEPENDENT y
/METHOD=ENTER x1 x2 x3 x4 x5
/SAVE RESID.
144
LAMPIRAN 15
HASIL PENGOLAHAN DATA MENGGUNAKAN SPSS
UJI NORMALITAS
Regression
Variables Entered/Removedb
Model
Variables
Entered
Variables
Removed Method
1 x5, x3, x4, x1,
x2a . Enter
a. All requested variables entered.
b. Dependent Variable: y
Model Summaryb
Model R
R
Square
Adjusted R
Square
Std. Error of the
Estimate
1 .613a .375 .317 15.30762
a. Predictors: (Constant), x5, x3, x4, x1, x2
b. Dependent Variable: y
ANOVAb
Model Sum of Squares df Mean Square F Sig.
1 Regression 7601.131 5 1520.226 6.488 .000a
Residual 12653.452 54 234.323
Total 20254.583 59
a. Predictors: (Constant), x5, x3, x4, x1, x2
b. Dependent Variable: y
145
Coefficientsa
Model
Unstandardized
Coefficients
Standardized
Coefficients
t Sig. B Std. Error Beta
1 (Constant) 249.593 38.655 6.457 .000
x1 -2.981 4.385 -.077 -.680 .500
x2 -2.118 3.441 -.076 -.616 .541
x3 1.394 1.987 .087 .701 .486
x4 .383 .351 .123 1.092 .280
x5 -5.997 1.185 -.573 -5.063 .000
a. Dependent Variable: y
Residuals Statisticsa
Minimum Maximum Mean Std.
Deviation N
Predicted Value 58.2067 108.0252 82.0833 11.35045 60
Residual -2.28968E1 52.79206 .00000 14.64463 60
Std. Predicted
Value -2.104 2.286 .000 1.000 60
Std. Residual -1.496 3.449 .000 .957 60
a. Dependent Variable: y
146
NPAR TESTS
/K-S(NORMAL)=RES_3
/MISSING ANALYSIS.
NPar Tests
One-Sample Kolmogorov-Smirnov Test
Unstandardiz
ed Residual
N 60
Normal Parametersa Mean .0000000
Std. Deviation 14.64463333
Most Extreme
Differences
Absolute .142
Positive .142
Negative -.113
Kolmogorov-Smirnov Z 1.100
Asymp. Sig. (2-tailed) .178
a. Test distribution is Normal.
147
LAMPIRAN 16
HASIL PENGOLAHAN DATA MENGGUNAKAN SPSS
UJI MULTIKOLINIERITAS
REGRESSION
/MISSING LISTWISE
/STATISTICS COEFF OUTS BCOV R ANOVA COLLIN TOL
/CRITERIA=PIN(.05) POUT(.10)
/NOORIGIN
/DEPENDENT y
/METHOD=ENTER x1 x2 x3 x4 x5.
Regression
Variables Entered/Removedb
Model Variables Entered Variables Removed Method
1 x5, x3, x4, x1, x2a . Enter
a. All requested variables entered.
b. Dependent Variable: y
Model Summary
Model R R Square
Adjusted R
Square
Std. Error of
the Estimate
1 .613a .375 .317 15.30762
a. Predictors: (Constant), x5, x3, x4, x1, x2
148
ANOVAb
Model
Sum of
Squares df Mean Square F Sig.
1 Regression 7601.131 5 1520.226 6.488 .000a
Residual 12653.452 54 234.323
Total 20254.583 59
a. Predictors: (Constant), x5, x3, x4, x1, x2
b. Dependent Variable: y
Coefficientsa
Model
Unstandardized
Coefficients
Standardized
Coefficients t Sig.
Collinearity
Statistics
B
Std.
Error Beta Tolerance VIF
1 (Constant) 249.593 38.655 6.457 .000
x1 -2.981 4.385 -.077 -.680 .500 .906 1.104
x2 -2.118 3.441 -.076 -.616 .541 .760 1.316
x3 1.394 1.987 .087 .701 .486 .757 1.321
x4 .383 .351 .123 1.092 .280 .919 1.088
x5 -5.997 1.185 -.573 -5.063 .000 .903 1.107
a. Dependent Variable: y
149
Coefficient Correlationsa
Model x5 x3 x4 x1 x2
1 Correlations x5 1.000 .059 .210 .125 .202
x3 .059 1.000 -.122 .202 .398
x4 .210 -.122 1.000 .008 .109
x1 .125 .202 .008 1.000 -.078
x2 .202 .398 .109 -.078 1.000
Covariances x5 1.403 .138 .087 .649 .825
x3 .138 3.949 -.085 1.761 2.723
x4 .087 -.085 .123 .013 .132
x1 .649 1.761 .013 19.232 -1.173
x2 .825 2.723 .132 -1.173 11.837
a. Dependent Variable: y
Collinearity Diagnosticsa
Model Dimension Eigenvalue
Condition
Index
Variance Proportions
(Constant) x1 x2 x3 x4 x5
1 1 4.356 1.000 .00 .00 .01 .01 .00 .00
2 1.069 2.019 .00 .75 .00 .03 .00 .00
3 .439 3.149 .00 .23 .04 .60 .00 .00
4 .093 6.850 .00 .00 .66 .33 .21 .00
5 .041 10.322 .01 .00 .20 .02 .68 .02
6 .001 54.319 .99 .01 .09 .01 .10 .98
a. Dependent Variable: y
150
LAMPIRAN 17
HASIL PENGOLAHAN DATA MENGGUNAKAN SPSS
UJI AUTOKORELASI DENGAN UJI DURBIN WATSON
REGRESSION
/MISSING LISTWISE
/STATISTICS COEFF OUTS R ANOVA
/CRITERIA=PIN(.05) POUT(.10)
/NOORIGIN
/DEPENDENT y
/METHOD=ENTER x1 x2 x3 x4 x5
/RESIDUALS DURBIN.
Regression
Variables Entered/Removedb
Model
Variables
Entered
Variables
Removed Method
1 x5, x3, x4, x1,
x2a . Enter
a. All requested variables entered.
b. Dependent Variable: y
Model Summaryb
Model R R Square
Adjusted R
Square
Std. Error of
the Estimate
Durbin-
Watson
1 .613a .375 .317 15.30762 1.450
a. Predictors: (Constant), x5, x3, x4, x1, x2
b. Dependent Variable: y
151
ANOVAb
Model
Sum of
Squares df Mean Square F Sig.
1 Regression 7601.131 5 1520.226 6.488 .000a
Residual 12653.452 54 234.323
Total 20254.583 59
a. Predictors: (Constant), x5, x3, x4, x1, x2
b. Dependent Variable: y
Coefficientsa
Model
Unstandardized
Coefficients
Standardized
Coefficients t Sig.
B Std. Error Beta
1 (Constant) 249.593 38.655 6.457 .000
x1 -2.981 4.385 -.077 -.680 .500
x2 -2.118 3.441 -.076 -.616 .541
x3 1.394 1.987 .087 .701 .486
x4 .383 .351 .123 1.092 .280
x5 -5.997 1.185 -.573 -5.063 .000
a. Dependent Variable: y
Residuals Statisticsa
Minimum Maximum Mean
Std.
Deviation N
Predicted Value 58.2067 108.0252 82.0833 11.35045 60
Residual -
2.28968E
1
52.79206 .00000 14.64463 60
Std. Predicted
Value -2.104 2.286 .000 1.000 60
Std. Residual -1.496 3.449 .000 .957 60
a. Dependent Variable: y
152
LAMPIRAN 18
HASIL PENGOLAHAN DATA MENGGUNAKAN SPSS
UJI AUTOKORELASI DENGAN UJI DURBIN WATSON
PROSES TRANSFORMASI LAG 1
REGRESSION
/MISSING LISTWISE
/STATISTICS COEFF OUTS R ANOVA
/CRITERIA=PIN(.05) POUT(.10)
/NOORIGIN
/DEPENDENT Lag_y
/METHOD=ENTER Lag_x1 Lag_x2 Lag_x3 Lag_x4 Lag_x5
/RESIDUALS DURBIN.
Regression
Variables Entered/Removedb
Model Variables Entered Variables
Removed Method
1 Lag_x5, Lag_x4,
Lag_x3, Lag_x2,
Lag_x1a
. Enter
a. All requested variables entered.
b. Dependent Variable: Lag_y
Model Summaryb
Model R R Square
Adjusted R
Square
Std. Error of
the Estimate
Durbin-
Watson
1 .473a .224 .150 15.25245 2.227
a. Predictors: (Constant), Lag_x5, Lag_x4, Lag_x3, Lag_x2, Lag_x1
b. Dependent Variable: Lag_y
153
ANOVAb
Model Sum of
Squares Df Mean Square F Sig.
1 Regression 3550.876 5 710.175 3.053 .017a
Residual 12329.768 53 232.637
Total 15880.644 58
a. Predictors: (Constant), Lag_x5, Lag_x4, Lag_x3, Lag_x2, Lag_x1
b. Dependent Variable: Lag_y
Coefficientsa
Model
Unstandardized
Coefficients
Standardized
Coefficients t Sig.
B Std. Error Beta
1 (Constant) 1.444 2.019 .715 .477
Lag_x1 .184 3.170 .008 .058 .954
Lag_x2 -7.839 3.967 -.258 -1.976 .053
Lag_x3 -7.555 2.210 -.444 -3.419 .001
Lag_x4 .864 .474 .224 1.822 .074
Lag_x5 1.226 2.314 .068 .530 .598
a. Dependent Variable: Lag_y
154
Residuals Statisticsa
Minimum Maximum Mean Std.
Deviation N
Predicted Value -46.0623 11.3582 .5424 7.82445 59
Residual -6.07342E1 57.65414 .00000 14.58020 59
Std. Predicted
Value -5.956 1.382 .000 1.000 59
Std. Residual -3.982 3.780 .000 .956 59
a. Dependent Variable: Lag_y
155
LAMPIRAN 19
HASIL PENGOLAHAN DATA MENGGUNAKAN SPSS
UJI HETEROSKEDASTISITAS MENGGUNAKAN UJI GLEJSER
REGRESSION
/MISSING LISTWISE
/STATISTICS COEFF OUTS R ANOVA
/CRITERIA=PIN(.05) POUT(.10)
/NOORIGIN
/DEPENDENT Lag_y
/METHOD=ENTER Lag_x1 Lag_x2 Lag_x3 Lag_x4 Lag_x5
/SAVE RESID.
Regression
Variables Entered/Removedb
Model Variables Entered Variables
Removed Method
1 Lag_x5, Lag_x4,
Lag_x3, Lag_x2,
Lag_x1a
. Enter
a. All requested variables entered.
b. Dependent Variable: Lag_y
Model Summaryb
Model R R Square
Adjusted R
Square
Std. Error of
the Estimate
1 .473a .224 .150 15.25245
a. Predictors: (Constant), Lag_x5, Lag_x4, Lag_x3,
Lag_x2, Lag_x1
b. Dependent Variable: Lag_y
156
ANOVAb
Model Sum of
Squares Df Mean Square F Sig.
1 Regression 3550.876 5 710.175 3.053 .017a
Residual 12329.768 53 232.637
Total 15880.644 58
a. Predictors: (Constant), Lag_x5, Lag_x4, Lag_x3, Lag_x2, Lag_x1
b. Dependent Variable: Lag_y
Coefficientsa
Model
Unstandardized
Coefficients
Standardized
Coefficients
t Sig. B Std. Error Beta
1 (Constant) 1.444 2.019 .715 .477
Lag_x1 .184 3.170 .008 .058 .954
Lag_x2 -7.839 3.967 -.258 -1.976 .053
Lag_x3 -7.555 2.210 -.444 -3.419 .001
Lag_x4 .864 .474 .224 1.822 .074
Lag_x5 1.226 2.314 .068 .530 .598
a. Dependent Variable: Lag_y
157
Residuals Statisticsa
Minimum Maximum Mean Std.
Deviation N
Predicted Value -46.0623 11.3582 .5424 7.82445 59
Residual -6.07342E1 57.65414 .00000 14.58020 59
Std. Predicted
Value -5.956 1.382 .000 1.000 59
Std. Residual -3.982 3.780 .000 .956 59
a. Dependent Variable: Lag_y
REGRESSION
/MISSING LISTWISE
/STATISTICS COEFF OUTS R ANOVA
/CRITERIA=PIN(.05) POUT(.10)
/NOORIGIN
/DEPENDENT abres
/METHOD=ENTER Lag_x1 Lag_x2 Lag_x3 Lag_x4 Lag_x5.
Regression
Variables Entered/Removedb
Model Variables Entered Variables
Removed Method
1 Lag_x5, Lag_x4,
Lag_x3, Lag_x2,
Lag_x1a
. Enter
a. All requested variables entered.
b. Dependent Variable: abres
158
Model Summary
Model R R Square Adjusted R
Square
Std. Error of
the Estimate
1 .178a .032 -.060 12.78604
a. Predictors: (Constant), Lag_x5, Lag_x4, Lag_x3,
Lag_x2, Lag_x1
ANOVAb
Model
Sum of
Squares Df Mean Square F Sig.
1 Regression 283.682 5 56.736 .347 .882a
Residual 8664.594 53 163.483
Total 8948.277 58
a. Predictors: (Constant), Lag_x5, Lag_x4, Lag_x3, Lag_x2, Lag_x1
b. Dependent Variable: abres
Coefficientsa
Model
Unstandardized
Coefficients
Standardized
Coefficients
t Sig. B Std. Error Beta
1 (Constant) 7.501 1.692 4.433 .000
Lag_x1 1.688 2.657 .095 .635 .528
Lag_x2 -1.574 3.326 -.069 -.473 .638
Lag_x3 1.486 1.853 .116 .802 .426
Lag_x4 .097 .398 .033 .244 .809
Lag_x5 1.277 1.939 .095 .658 .513
a. Dependent Variable: abres
159
LAMPIRAN 20
HASIL PENGOLAHAN DATA MENGGUNAKAN SPSS
UJI ANALISIS REGRESI LINIER BERGANDA
REGRESSION
/MISSING LISTWISE
/STATISTICS COEFF OUTS R ANOVA
/CRITERIA=PIN(.05) POUT(.10)
/NOORIGIN
/DEPENDENT Lag_y
/METHOD=ENTER Lag_x1 Lag_x2 Lag_x3 Lag_x4 Lag_x5.
Regression
Variables Entered/Removedb
Model Variables Entered Variables
Removed Method
1 Lag_x5, Lag_x4,
Lag_x3, Lag_x2,
Lag_x1a
. Enter
a. All requested variables entered.
b. Dependent Variable: Lag_y
Model Summary
Model R R Square
Adjusted R
Square
Std. Error of
the Estimate
1 .473a .224 .150 15.25245
a. Predictors: (Constant), Lag_x5, Lag_x4, Lag_x3,
Lag_x2, Lag_x1
160
ANOVAb
Model Sum of
Squares Df Mean Square F Sig.
1 Regression 3550.876 5 710.175 3.053 .017a
Residual 12329.768 53 232.637
Total 15880.644 58
a. Predictors: (Constant), Lag_x5, Lag_x4, Lag_x3, Lag_x2, Lag_x1
b. Dependent Variable: Lag_y
Coefficientsa
Model
Unstandardized
Coefficients
Standardized
Coefficients
t Sig. B Std. Error Beta
1 (Constant) 1.444 2.019 .715 .477
Lag_x1 .184 3.170 .008 .058 .954
Lag_x2 -7.839 3.967 -.258 -1.976 .053
Lag_x3 -7.555 2.210 -.444 -3.419 .001
Lag_x4 .864 .474 .224 1.822 .074
Lag_x5 1.226 2.314 .068 .530 .598
a. Dependent Variable: Lag_y