Data Populasi dan Sampel Penelitian

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Lampiran 5

Data Populasi dan Sampel Penelitian

No

Kode Nama Perusahaan Kriteria _Sampel

1 2 3 4

1 ADMG Polychem Indonesia Tbk √ √ √ X -

2 ADES PT Akasha Wira International Tbk √ √ √ X - 3 AISA PT Tiga Pilar Sejahtera Food Tbk √ √ √ X -

4 AKKU Alam Karya Unggul Tbk √ X X X -

5 AKPI Argha Karya Prima Industry Tbk √ √ √ X -

6 ALDO Alkindo Naratama Tbk √ √ √ √ 1

7 ALKA Alaska Industrindo Tbk √ √ X X -

8 ALMI Alumindo Light Metal Industry Tbk √ √ √ √ 2

9 ALTO PT Tri Banya Tirta Tbk X √ √ X -

10 AMFG Asahimas Flat Glass Tbk √ √ √ X -

11 APLI Asiaplast Industries Tbk √ √ √ √ 3

12 ARGO Argo Pantes Tbk √ X X X -

13 ARNA Arwana Citra Mulia Tbk √ √ √ X -

14 ASII Astra International Tbk X X X X -

15 AUTO Astra Otoparts Tbk √ √ √ √ 4

16 BAJA Saranacentral Bajatama Tbk √ √ √ X -

17 BATA Sepatu Bata Tbk √ √ √ X -

18 BIMA Primarindo Asia Infrastructure Tbk √ X X X -

19 BRAM Indo Kordsa Tbk √ √ √ X -

20 BRNA Berlina Tbk √ √ √ √ 5

21 BRPT Barito Pasific Tbk √ X X X -

22 BTON Beton Jaya Manunggal Tbk √ √ √ X -

23 BUDI Budi Acid jaya Tbk √ √ √ X -

24 CEKA PT Cahaya Kalbar Tbk √ √ √ X -

25 CNTX Century Textile Industry Tbk √ X X X - 26 CPIN Charoen Pokphand Indonesia Tbk √ √ √ √ 6

27 CTBN Citra Turbindo Tbk √ √ √ √ 7

28 DAVO PT Davomas Abadi Tbk √ √ √ X -

29 DLTA PT Delta Djakarta Tbk √ √ X X -

30 DPNS Duta Pertiwi Nusantara Tbk √ X √ X -

31 DVLA PT Darya Varia Laboratoria Tbk √ √ √ X -

32 EKAD Ekadharma International Tbk √ √ √ √ 8

33 ERTX Eratex Djaja Tbk √ √ √ √ 9

34 ESTI Ever Shine Tex Tbk √ X X X -

35 ETWA Eterindo Wahanatama Tbk √ √ √ X -

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37 FPNI Titan Kimia Nusantara Tbk √ X X X -

38 GDST Gunawan Dianjaya Steel Tbk √ √ √ X -

39 GDYR Goodyear Indonesia Tbk √ √ √ X -

40 GGRM Gudang Garam Tbk √ √ √ √ 11

41 GJTL Gajah Tunggal Tbk √ √ √ X -

42 HDTX Panasia Indo Resources Tbk √ √ √ X -

43 HMSP Handjaya Mandala Sampoerna Tbk √ √ √ √ 12 44 ICBP PT Indofood CBP Sukses Makmur Tbk √ √ √ √ 13 45 IGAR Champion Pasific Indonesia Tbk √ √ √ √ 14 46 IKAI Inti Keramik Alam Asri Industri Tbk √ X X X -

47 IKBI Sumi Indo Kabel Tbk √ √ √ X -

48 IMAS Indomobil Sukses International Tbk X √ √ X -

49 INAF PT Indofarma (Persero) Tbk √ √ X X -

50 INAI Indal Aluminium Industry Tbk √ √ √ √ 15 51 INCI Intan Wijaya International Tbk √ √ √ X - 52 INDF PT Indofood Sukses Makmur Tbk √ √ √ X -

53 INDR Indo Rama Synthetic Tbk √ √ √ √ 16

54 INDS Indospring Tbk √ √ √ √ 17

55 INKP Indah Kiat Pulp & Paper Tbk X X X X -

56 INRU Toba Pulp Lestari Tbk √ X X X -

57 INTP Indocement Tunggal Prakasa tbk √ √ √ X - 58 IPOL Indopoly Swakarsa Industry Tbk X X X X - 59 ISSP Steel Pipe Industry of Indonesia Tbk X X X X -

60 JECC Jembo Cable Company Tbk √ √ √ √ 18

61 JKSW Jakarta Kyoei Steel Work LTD Tbk √ X X X -

62 JPFA Japfa Comfeed Indonesia Tbk √ √ √ X -

63 JPRS Jaya Pari Steel Tbk √ √ √ X -

64 KAEF PT Kimia Farma (Persero) Tbk √ √ X X -

65 KBLI KMI Wire and Cable Tbk √ √ √ X -

66 KBLM Kabelindo Murni Tbk √ √ X X -

67 KBRI Kertas Basuki Rachmat Indonesia Tbk X X X X - 68 KDSI Kedawung Setia Industrial Tbk √ √ √ √ 19 69 KIAS Keramik Indonesia Assosiasi Tbk √ √ √ X -

70 KICI PT Kedaung Indah Can Tbk √ √ √ √ 20

71 KLBF PT Kalbe Farma Tbk √ √ √ X -

72 KRAH Grand Kartech Tbk X X X X -

73 KRAS Krakatau Steel Tbk √ √ X X -

74 LION Lion Metal Works Tbk X X X X -

75 LMPI PT Langgeng Makmur Industry Tbk √ √ X X -

76 LMSH Lionmesh Prima Tbk X X X X -

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78 MAIN Malindo Feedmill Tbk √ √ √ X -

79 MASA Multistrada Arah Sarana Tbk √ √ √ X -

80 MBTO PT Martina Berto Tbk √ √ √ √ 21

81 MERK PT Merck Tbk √ √ √ X -

82 MLBI PT Multi Bintang Indonesia Tbk √ √ √ X -

83 MLIA Mulia Industrindo Tbk X X X X -

84 MRAT PT Mustika Ratu Tbk √ √ √ √ 22

85 MYOR PT Mayora Indah Tbk √ √ X X -

86 MYTX Apac Citra Centertex Tbk √ X X X -

87 NIKL Pelat Timah Nusantara Tbk √ X X X -

88 NIPS Nipress Tbk √ √ √ X -

89 PBRX Pan Brothers Tbk √ √ √ X -

90 PICO Pelangi Indah Canindo Tbk √ √ √ X -

91 POLY Asia Pasific Fibers Tbk √ X X X -

92 PRAS Prima Alloy Steel Universal Tbk √ √ √ X -

93 PSDN PT Prashida Aneka Niaga Tbk X X X X -

94 PTSN Sat Nusa Persada Tbk √ √ √ X -

95 PYFA PT Pyridam Farma Tbk √ √ √ √ 23

96 RICY Ricky Putra Globalindo Tbk √ √ √ X -

97 RIMBA Bentoel International Investama Tbk √ X X X - 98 ROTI PT Nippon Indosari Corporindo Tbk √ √ √ X - 99 SCCO Supreme Cable Manufacturing and Commerce Tbk √ √ √ X - 100 SCPI PT Schering Plough Indonesia Tbk √ X X X -

101 SIAP Sekawan Intipratama Tbk √ √ √ √ 24

102 SIDO PT Industri Jamu & Farmasi Sido Muncul Tbk X X X X -

103 SIMA Siwani Makmur Tbk √ X X X -

104 SIPD Siearad Produce tbk √ X X X -

105 SKBM PT Sekar Bumi √ √ X X -

106 SKLT PT Sekar Laut Tbk √ √ X X -

107 SMBR Semen Baturaja (Persero) Tbk X X X X -

108 SMCB Holcim indonesia Tbk √ √ √ X -

109 SMGR Semen Indonesia (Persero) Tbk √ √ √ X -

110 SMSM Selamat Sempurna Tbk √ √ √ √ 25

111 SOBI Sorini Agro Asia Corporindo √ X √ X -

112 SPMA Suparma Tbk √ √ √ √ 26

113 SQBB PT Taisho Pharmaceutical Indonesia Tbk X X X X -

114 SRIL Sri Rejeki Isman Tbk X X X X -

115 SRSN Indo Acitama Tbk √ √ √ X -

116 SSTM Sunson Textile Manufacturer Tbk √ X X X -

117 STAR Star Petrochem Tbk X √ √ X -

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119 SULI Sumalindo Lestari Jaya Tbk √ X X X -

120 TBMS Tembaga Mulia Semanan Tbk √ √ √ X -

121 TCID PT Masdom Indonesia Tbk √ √ √ X -

122 TFCO Tifico Fiber Indonesia Tbk √ √ √ √ 27 123 TKIM Pabrik Kertas Tjiwi Kimia tbk √ √ √ √ 28 124 TIRT Tirta Mahakam Resources Tbk √ X √ X -

125 TOTO Surya Toto Indonesia Tbk √ √ √ X -

126 TPIA Chandra Asri Petrochemical √ X X X -

127 TRIS Trisula International Tbk X X X X -

128 TRST Trias Sentosa Tbk √ √ √ X -

129 TSPC PT Tempo Scan Pasific Tbk √ √ √ √ 29

130 ULTJ PT Ultrajaya Milk Industry and Trading Company Tbk √ √ √ X -

131 UNIC Unggul Indah Cahaya Tbk √ √ √ √ 30

132 UNIT Nusantara Inti Corpora Tbk √ √ √ X -

133 UNTX Unitex Tbk X X X X -

134 UNVR PT Unilever Indonesia Tbk √ √ √ √ 31

135 VOKS Voksel Electric Tbk √ √ √ X -

136 WIIM Wismilak Inti Makmur Tbk √ √ √ X -

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Lampiran 6

Data Rekapitulasi Variabel Penelitian

Variabel Ukuran Perusahaan

No Kode Nama Perusahaan Total Aset LnTotal Aset 1 ALDO Alkindo Naratama Tbk 184.896.742.887 25,94 2 ALMI Alumindo Light Metal Industry Tbk 1.881.568.513.922 28,26 3 ALTO PT Tri Banya Tirta Tbk 324.619.954.340 26,51 4 APLI Asiaplast Industries Tbk 333.867.300.446 26,53

5 BRNA Berlina Tbk 770.383.930.000 27,37

6 CPIN Charoen Pokphand Indonesia Tbk 7.180.890.000.000 29,60 7 CTBN Citra Turbindo Tbk 268.438.471.000 26,32 8 EKAD Ekadharma International Tbk 273.893.467.429 26,34 9 ERTX Eratex Djaja Tbk 433.414.874.000 26,79 10 FASW Fajar Surya Wisesa Tbk 5.578.334.207.456 29,35 11 GGRM Gudang Garam Tbk 41.509.325.000.000 31,36 12 HMSP Handjaya Mandala Sampoerna Tbk 26.247.527.000.000 30,90 13 ICBP PT Indofood CBP Sukses Makmur Tbk 17.753.480.000.000 30,51 14 IGAR Champion Pasific Indonesia Tbk 312.342.760.278 26,47 15 INAI Indal Aluminium Industry Tbk 612.224.219.835 27,14 16 INDR Indo Rama Synthetic Tbk 688.006.195.000 27,26 17 INDS Indospring Tbk 1.664.779.358.215 28,14 18 JECC Jembo Cable Company Tbk 708.955.186.000 27,29 19 KDSI Kedawung Setia Industrial Tbk 570.564.051.755 27,07 20 KICI PT Kedaung Indah Can Tbk 94.955.970.131.000 32,18 21 MBTO PT Martina Berto Tbk 609.494.013.942 27,14 22 MRAT PT Mustika Ratu Tbk 455.472.778.210 26,84 23 PYFA PT Pyridam Farma Tbk 135.849.510.061 25,63 24 SIAP Sekawan Intipratama Tbk 184.367.259.026 25,94 25 SMSM Selamat Sempurna Tbk 1.441.204.473.590 28,00

26 SPMA Suparma Tbk 1.664.353.264.549 28,14

27 TFCO Tifico Fiber Indonesia Tbk 383.549.385.000 26,67 28 TKIM Pabrik Kertas Tjiwi Kimia tbk 2.682.042.000.000 28,62 29 TSPC PT Tempo Scan Pasific Tbk 4.632.984.970.719 29,16 30 UNIC Unggul Indah Cahaya Tbk 248.270.710.000 26,24 31 UNVR PT Unilever Indonesia Tbk 11.984.979.000.000 30,11 32 YPAS Yana Prima Hasta Persada Tbk 349.438.243.276 26,58

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Variabel Konsentrasi Kepemilikan

No Kode Nama Perusahaan %Kepemilikan Terbesar

1 ALDO Alkindo Naratama Tbk 58,41

2 ALMI Alumindo Light Metal Industry Tbk 32,10

3 ALTO PT Tri Banya Tirta Tbk 78,39

4 APLI Asiaplast Industries Tbk 53,91

5 BRNA Berlina Tbk 51,42

6 CPIN Charoen Pokphand Indonesia Tbk 55,53

7 CTBN Citra Turbindo Tbk 42,00

8 EKAD Ekadharma International Tbk 75,45

9 ERTX Eratex Djaja Tbk 36,30

10 FASW Fajar Surya Wisesa Tbk 52,17

11 GGRM Gudang Garam Tbk 69,29

12 HMSP Handjaya Mandala Sampoerna Tbk 98,18 13 ICBP PT Indofood CBP Sukses Makmur Tbk 80,53 14 IGAR Champion Pasific Indonesia Tbk 79,42 15 INAI Indal Aluminium Industry Tbk 29,21

16 INDR Indo Rama Synthetic Tbk 49,00

17 INDS Indospring Tbk 75,65

18 JECC Jembo Cable Company Tbk 52,57

19 KDSI Kedawung Setia Industrial Tbk 49,13

20 KICI PT Kedaung Indah Can Tbk 43,62

21 MBTO PT Martina Berto Tbk 66,82

22 MRAT PT Mustika Ratu Tbk 71,26

23 PYFA PT Pyridam Farma Tbk 53,85

24 SIAP Sekawan Intipratama Tbk 36,00

25 SMSM Selamat Sempurna Tbk 58,13

26 SPMA Suparma Tbk 29,70

27 TFCO Tifico Fiber Indonesia Tbk 33,07 28 TKIM Pabrik Kertas Tjiwi Kimia tbk 60,00 29 TSPC PT Tempo Scan Pasific Tbk 95,06

30 UNIC Unggul Indah Cahaya Tbk 47,31

31 UNVR PT Unilever Indonesia Tbk 85,00 32 YPAS Yana Prima Hasta Persada Tbk 89,47

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Variabel Perataan Laba

No Kode Nama Perusahaan

Perubahan Laba Perubahan Penjualan Perataan Laba 1 ALDO Alkindo Naratama Tbk 74.688 444.095 0,168 2 ALMI Alumindo Light Metal Industry Tbk 273.327 2.058.238 0,133 3 ALTO PT Tri Banya Tirta Tbk 269.324 509.292 0,529 4 APLI Asiaplast Industries Tbk 1.025.251 2.469.757 0,415

5 BRNA Berlina Tbk 173.425 689.667 0,251

6 CPIN Charoen Pokphand Indonesia Tbk 1.387.491 3.674.387 0,378 7 CTBN Citra Turbindo Tbk 280.461 457.004 0,614 8 EKAD Ekadharma International Tbk 131.551 502.560 0,262

9 ERTX Eratex Djaja Tbk 580.992 257.580 2,256

10 FASW Fajar Surya Wisesa Tbk 746.632 2.081.394 0,359 11 GGRM Gudang Garam Tbk 2.543.118 5.682.491 0,448 12 HMSP Handjaya Mandala Sampoerna Tbk 2.374.023 5.947.790 0,399 13 ICBP PT Indofood CBP Sukses Makmur Tbk 1.328.087 4.036.555 0,329 14 IGAR Champion Pasific Indonesia Tbk 271.821 671.442 0,405 15 INAI Indal Aluminium Industry Tbk 144.694 719.023 0,201 16 INDR Indo Rama Synthetic Tbk 189.392 914.066 0,207

17 INDS Indospring Tbk 155.781 956.647 0,163

18 JECC Jembo Cable Company Tbk 163.491 1.147.673 0,142 19 KDSI Kedawung Setia Industrial Tbk 97.912 1.005.500 0,097 20 KICI PT Kedaung Indah Can Tbk 16.441 277.835 0,059 21 MBTO PT Martina Berto Tbk 196.341 742.502 0,264 22 MRAT PT Mustika Ratu Tbk 154.357 578.550 0,267 23 PYFA PT Pyridam Farma Tbk 70.508 341.540 0,206 24 SIAP Sekawan Intipratama Tbk 55.413 442.027 0,125 25 SMSM Selamat Sempurna Tbk 394.074 1.156.618 0,341

26 SPMA Suparma Tbk 155.320 1.033.191 0,150

27 TFCO Tifico Fiber Indonesia Tbk 316.877 685.745 0,462 28 TKIM Pabrik Kertas Tjiwi Kimia tbk 12.056 38.299 0,315 29 TSPC PT Tempo Scan Pasific Tbk 719.057 2.149.863 0,334 30 UNIC Unggul Indah Cahaya Tbk 130.233 680.920 0,191 31 UNVR PT Unilever Indonesia Tbk 1.803.665 4.277.525 0,422 32 YPAS Yana Prima Hasta Persada Tbk 129.790 562.239 0,231

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Lampiran 7

Hasil Pengolahan Data Penelitian

Descriptive Statistics

N Minimum Maximum Mean Std. Deviation

SIZE 32 22,56 32,18 27,8175 1,97437

KP 32 26,7900 98,1800 59,235000 20,7218418

PERATA LABA 32 0 1 ,97 ,177

Valid N (listwise) 32

Hosmer and Lemeshos Test

Step Chi-square df Sig.

1 ,000 5 1,000

Classification Tablea,b

Observed Predicted

PERATA LABA Percentage Correct 0 1 Step 0 PERATA LABA 0 0 1 ,0 1 0 31 100,0 Overall Percentage 96,9

Constant is included in the model. The cut value is ,500

Step -2 Log likelihood

Cox & Snell R Square

Nagelkerke R Square

1 ,000a ,243 1,000

a. Estimation terminated at iteration number 20 because maximum iterations has been sreached. Final solution cannot be found.

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Rangkuman Hasil Analisis Regresi Logistik

Variabel

Penelitian

Koefisien

Regresi

Wald Test

Sig.

Kesimpulan

Constant

3,434

11,424

0,01

Ditolak

UP

9,981

0,000

0,998

Ditolak

KP

0,157

0,000

1,000

Diterima

Variables in the Equation

B S.E. Wald df Sig. Exp(B)

Step 1a

SIZE 9,981 3436,921 ,000 1 ,998 21622,586

KP ,157 428,015 ,000 1 1,000 1,169

Constant -247,016 74460,077 ,000 1 ,997 ,000 a. Variable(s) entered on step 1: SIZE, KP.

Omnimbus Test of Model Coeffisien

Chi-square df Sig.

Step 1

Step 8,900 2 ,012

Block 8,900 2 ,012