Daftar Nama Perusahaan yang digunakan sebagai sampel
No
Kode
Nama Perusahaan
1
GGRM PT. Gudang Garam Tbk
2
ARNA PT. Arwana Citramulia Tbk
3
HEXA PT. Hexindo Adiperkasa Tbk
4
LTLS
PT. Lautan Luas Tbk
5
DPNS
PT. Duta Pertiwi Nusantara Tbk
6
DYNA PT. Dynaplast Tbk
7
FPNI
PT. Fatrapolindo Nusa Industri Tbk
8
LMSH PT. Lionmesh Prima Tbk
9
LION
PT. Lion Metal Works Tbk
10 SMSM PT. Selamat Sempurna Tbk
11 BLTA PT. Berlian Laju Tanker Tbk
12 ASRM PT. Asuransi Ramayana Tbk
13 TMAS PT. Pelayaran Tempuran Emas Tbk
14 SMDR PT. Samudera Indonesia Tbk
15 TRIM
PT. Trimegah Securities Tbk
16 GEMA PT. Gema Grahasarana Tbk
17 TBLA PT. Tunas Baru Lampung Tbk
18 AKRA PT. Aneka Kimia Raya Tbk
19 SONA PT. Sona Topas Tourism Industry Tbk
20 JTPE
PT. Jasuindo Tiga Perkasa Tnk
DATA PERUSAHAAN
2002
NO KODE DR INSDR SDP INSTL DPR SIZE ASSET PROF TAX
1 GGRM 0.021755 0.017399 0.037751 0.720861 0.2766 16.55329 0.245916 0.223587 0.305922 2 ARNA 0.378057 0.104461 0.091387 0.655916 0.003 12.41525 0.74985 0.139207 0.322403 3 HEXA 0.46149 0.0021 0.058113 0.835119 0.0034 13.36732 0.266682 0.072888 0.322706 4 LTLS 0.349253 0.0364 0.038225 0.630256 0.2005 13.71269 0.314369 0.054729 0.409377 5 DPNS 0.066839 0.018579 0.046531 0.5022 0.4751 11.74089 0.145768 0.047371 0.019963 6 DYNA 0.145212 0.004957 0.074136 0.625259 0.3873 13.17455 0.555218 0.166769 0.415409 7 FPNI 0.107102 0.195758 0.256439 0.498537 0.3555 12.38962 0.533761 0.19176 0.304461 8 LMSH 0.126979 0.543333 0.066341 0.316667 0.1622 10.45889 0.395002 0.022638 0.369027 9 LION 0.022891 0.001769 0.053118 0.576746 0.3066 11.59232 0.146578 0.161172 0.319271 10 SMSM 0.253959 0.019058 0.026465 0.679927 4.8431 13.27702 0.453312 0.144142 0.4406 11 BLTA 0.560463 0.0006 0.060675 0.518352 0.2427 14.76752 0.778004 0.075834 0.062769 12 ASRM 0.434418 0.333209 0.258466 0.238507 0.5259 11.79659 0.124225 0.063306 0.294641 13 TMAS 0.212213 0.0002 0.015958 0.875831 0.0625 11.97748 0.848727 0.100867 0.051114 14 SMDR 0.281388 0.022845 0.048542 0.749286 0.2423 14.54956 0.492579 0.075861 0.365108 15 TRIM 0.063146 0.036 0.063615 0.352647 0.4853 12.6473 0.049851 0.038694 0.346516 16 GEMA 0.01891 0.1025 0.044149 0.57 0.0053 11.17294 0.269718 0.109556 0.317733
DATA PERUSAHAAN
2003
NO KODE DR INSDR SDP INSTL DPR SIZE ASSET PROF TAX
DATA PERUSAHAAN
2004
NO
KODE DR INSDR SDP INSTL DPR SIZE ASSET PROF TAXDATA SPSS
NO DR INSDR SDP INSTL DPR SIZE PROF TAX RES_1 ABS RES
1 0.02 0.02 0.04 0.72 0.28 16.55 0.22 0.31 -0.19418 0.19 0.05539
2 0.38 0.1 0.09 0.66 0 12.42 0.14 0.32 0.17981 0.18 0.06729
3 0.46 0 0.06 0.84 0 13.37 0.07 0.32 0.18919 0.19 0.05123
4 0.35 0.04 0.04 0.63 0.2 13.71 0.05 0.41 0.05505 0.06 -0.10026
5 0.07 0.02 0.05 0.5 0.48 11.74 0.05 0.02 -0.25644 0.26 0.13428
6 0.15 0 0.07 0.63 0.39 13.17 0.17 0.42 0.01956 0.02 -0.08129
7 0.11 0.2 0.26 0.5 0.36 12.39 0.19 0.3 -0.15928 0.16 0.12467
8 0.13 0.54 0.07 0.32 0.16 10.46 0.02 0.37 -0.28871 0.29 0.09507
9 0.02 0 0.05 0.58 0.31 11.59 0.16 0.32 -0.05013 0.05 -0.04529
10 0.25 0.02 0.03 0.68 4.84 13.28 0.14 0.44 0.06633 0.07 -0.0006
11 0.56 0 0.06 0.52 0.24 14.77 0.08 0.06 0.15062 0.15 0.01139
12 0.43 0.33 0.26 0.24 0.53 11.8 0.06 0.29 -0.04099 0.04 -0.03264
13 0.21 0 0.02 0.88 0.06 11.98 0.1 0.05 -0.00884 0.01 -0.12409
14 0.28 0.02 0.05 0.75 0.24 14.55 0.08 0.37 -0.0354 0.04 -0.11651
15 0.06 0.04 0.06 0.35 0.49 12.65 0.04 0.35 -0.24053 0.24 0.11064
16 0.02 0.1 0.04 0.57 0.01 11.17 0.11 0.32 -0.13634 0.14 0.00929
17 0.4 0 0.06 0.78 0 13.96 0.06 0.45 0.12097 0.12 -0.02464
18 0.15 0 0.03 0.71 0.19 14.26 0.06 0.58 -0.10128 0.1 -0.06093
19 0.55 0.04 0.04 0.63 0.2 14.07 0.04 0.68 0.30066 0.3 0.1362
20 0.43 0.54 0.07 0.32 0.15 10.44 0.07 0.35 0.06473 0.06 -0.1187
21 0.05 0 0.05 0.58 0.38 11.7 0.14 0.32 -0.05569 0.06 -0.04438
22 0.26 0.02 0.03 0.68 0.95 13.36 0.14 0.42 0.10129 0.1 -0.02053
23 0.6 0 0.05 0.58 0.21 14.92 0.07 0.03 0.17126 0.17 0.0235
24 0.44 0.43 0.18 0.24 0.46 11.92 0.11 0.32 0.03069 0.03 -0.08354
25 0.25 0 0.02 0.88 0.3 12.53 0.12 0.11 0.03352 0.03 -0.09599
26 0.25 0.02 0.05 0.75 0.38 14.53 0.05 0.41 -0.09305 0.09 -0.06412
27 0.07 0.03 0.05 0.52 0.21 12.89 0.11 0.26 -0.16258 0.16 0.03671
28 0.48 0.04 0.08 0.48 0.1 12.81 0.03 0.25 0.11747 0.12 -0.01806
29 0.07 0.07 0.04 0.64 0 11.42 0.08 0.23 -0.14568 0.15 0.01043
30 0.03 0.02 0.04 0.72 0.54 16.84 0.14 0.3 -0.31394 0.31 0.1571
31 0.05 0 0.04 0.65 0 13.19 0.13 0.44 -0.09004 0.09 -0.03931
32 0.27 0 0.03 0.48 0.2 17.48 0.12 0.32 -0.1079 0.11 -0.06034
33 0.04 0 0.03 0.85 0.33 14.34 0.1 0.54 -0.16027 0.16 0.01092
34 0.39 0.04 0.04 0.63 0.26 14.17 0.09 0.4 0.1245 0.12 -0.02539
35 0.28 0.26 0.08 0.37 0.07 10.66 0.21 0.32 0.20765 0.21 0.10449
36 0.06 0 0.05 0.58 0.22 11.9 0.2 0.31 0.02172 0.02 -0.06885
37 0.01 0 0.02 0.93 0.29 13.01 0.06 0.43 -0.22282 0.22 0.07127
38 0.42 0.17 0.17 0.7 0.27 14.35 0.09 0.51 0.03579 0.04 -0.08259
39 0.71 0.23 0.07 0.66 0 13.57 0.06 0.45 0.34633 0.35 0.17117
40 0.53 0 0.03 0 0.26 15.29 0.07 0.02 0.08606 0.09 -0.06449
41 0.47 0.43 0.18 0.24 0.49 12.16 0.11 0.28 0.03711 0.04 -0.07828
42 0.33 0 0.03 0.88 0.3 12.94 0.18 0.08 0.16532 0.17 0.04863
43 0.53 0.03 0.05 0.52 0.38 13.58 0.11 0.22 0.2637 0.26 0.13628
data perusahaan 2002
Kode ut jk
pjg ekuitas shm mnjr
shm komis
shm beredar
shm
institusi DPR
total asset
fixed asset
laba operasi
lb sblm pjk
GGRM 215936 1E+07 5390000 28087000 1.92E+09 1.4E+09 27.66 1.5E+07 4E+06 3E+06 3E+
ARNA 68031 111918 3.4E+07 60900000 9.06E+08 5.9E+08 0.3 246532 184862 34319 22140
HEXA 152317 177738 352800 1.68E+08 1.4E+08 0.34 638784 170352 46560 57557
LTLS 212907 396699 5694000 22698000 7.8E+08 4.9E+08 20.05 902286 283651 49381 32933
DPNS 7871 109890 2230000 110000 1.26E+08 6.3E+07 47.51 125604 18309 5950 2705
DYNA 54144 318719 1500000 3.03E+08 1.9E+08 38.73 526788 292482 87852 80198
FPNI 20819 173566 3E+07 50200000 4.1E+08 2E+08 35.55 240295 128260 46079 41470
LMSH 1636 11248 3900000 1316000 9600000 3040000 16.22 34853 13767 789 2344
LION 2214 94506 92000 52016000 3E+07 30.66 108263 15869 17449 17446
SMSM 118503 348119 3970000 980000 2.6E+08 1.8E+08 484.3 583627 264565 84125 71902
BLTA 1E+06 997899 1240000 2.07E+09 1.1E+09 24.27 2590908 2E+06 196479 1136
ASRM 45491 59226 1.9E+07 57021276 1.4E+07 52.59 132799 16497 8407 10450
TMAS 29924 111085 90200 4.51E+08 4E+08 6.25 159130 135058 16051 19388
SMDR 350651 895497 196000 3545000 1.64E+08 1.2E+08 24.23 2083510 1E+06 158058 1298
TRIM 14978 222219 1.2E+08 3.4E+09 1.2E+09 48.53 310924 15500 12031 10721
data perusahaan 2003
kode ut jk pjg ekuitas manajer shm shm edar komis shm institusi shm DPR aktiva tot akt te
TBLA 329230 502210 802000 1615387200 802000 1262000000 0.31 1151281 379018 AKRA 97158 547997 811200 208000000 166400 148000000 19.31 1559867 682417 LTLS 491692 399392 5694000 780000000 22698000 491600000 20.4 1288714 379413
LMSH 9044 12215 3900000 9600000 1316000 3040000 14.9 34163 12653
LION 5445 101639 92000 52016000 30000000 38.18 120626 15420
SMSM 123568 357328 19700000 1298668800 4900000 880000000 94.9 632610 251393 BLTA 1630716 1081891 1240000 2068092468 1197000000 20.8 3010417 2175580
ASRM 48860 63092 24400000 57021276 13500000 45.54 150866 18695
TMAS 58769 178595 90200 451000000 395000000 30.1 277322 221159
SMDR 293546 882622 196000 163756000 3545000 122700000 37.9 2052585 1057876 TRIM 19412 249804 57120000 3400000000 57120000 1776000000 21.13 397883 10964 SONA 117993 128982 13900000 331200000 157500000 9.56 365797 241274 JTPE 4463 56999 17500000 350150000 7000000 224000000 0.08 90983 48856
kode X X1 X2 X3 X4 X5 X6 X7 X8
TBLA 11.11 50.09 8.98 21.7 17.31 1.82 0.04 0.04 0
AKRA 25 73.35 26.18 0.39 0.08
LTLS 16.67 63.03 1.89 1.02 0.57 0.16 33.33
LMSH 14.28 25.55 14.09 11.49 6.67 0.03 42 0.17
LION 16.67 28.85 28.85 0.08 0.08 0.02 42.12
SMSM 25 68.02 1.52 0.38 30.08
BLTA 16.67 45.58 12.36 5.25 0.06 0.06 36.69
ASRM 16.67 21.63 21.3 13.88 11.39 10 21.8
TMAS 33.33 87.78 0.02 12.2
SMDR 14.28 57.98 8.52 8.5 1.91 0.26 0.12 22.71
TRIM 14.28 39.87 5.5 3.45 3.45 1.68 1.68 44.37
SONA 14.28 39.13 16.66 10.52 8.46 4.21 0.2 20.82
data perusahaan 2004
kode ut jk pjg ekuitas manajer shm komis shm shm edar institusi shm DPR tot aktiva akt te
GGRM 387288 12183853 5390000 28087000 1924088000 1387000000 53.74 20591389 6927897
SOBI 15165 313120 90000 180000000 116480000 0.21 533484 256540
ASII 6189975 16485126 405000 3239000 4048298000 1925000000 20.22 39145053 8548140 AKRA 38531 859310 811200 624000000 533000000 32.79 1690251 767100 LTLS 294500 455795 5694000 22698000 780000000 491600000 25.54 1424973 442133 LMSH 6720 17480 9200000 11253000 79865000 29900000 6.97 42748 11749
LION 7403 120511 92000 52016000 30000000 22.08 146703 18225
IKBI 3269 316798 275400 306000000 284700000 29.19 445145 176834
BRAM 511182 710744 77895000 450000000 315680000 26.52 1710352 814269 INTA 331374 136228 40500000 174000000 115600000 0.48 780040 63643 BLTA 1854492 1665460 246000 4111602000 18916000 25.56 4361847 2912405
ASRM 64708 74274 24400000 56999000 13500000 48.76 191260 18608
TMAS 109229 222795 360000 451000000 395000000 30.09 415915 264540 SMDR 339000 297441 6000000 6000000 360000000 187600000 37.74 787450
TRIM 312123 1162352 196000 3545000 163756000 122700000 24.46 2579716 968158
kode X1 X2 X3 X4 X5 X6 X7 X8 X
GGRM 66.8 5.32 0.94 0.52 0.28 26.14
SOBI 58.24 6.38 0.04 0.01 35.33
ASII 47.55 0.08 0.01 52.36
AKRA 71.24 14.11 0.13 14.52
LTLS 63.03 1.89 1.02 0.57 0.16 33.33
LMSH 25.55 14.09 11.49 6.67 5.34 0.03 36.83
LION 28.85 28.85 0.08 0.08 0.02 42.12
IKBI 88.06 5 0.09 6.85
BRAM 19.78 17.31 13.52 5.61 5.61 5.61 4.62 2.31
INTA 36.58 29.93 6.47 3.28 0.02 23.72
BLTA 45.38 0.06 0.06 54.5
ASRM 21.63 21.3 13.88 11.39 10 21.8
TMAS 87.78 0.17 0.06 0.02 11.97
SMDR 39.88 5.5 3.45 3.45 1.68 1.68 44.36
Uji Regresi Hipotesis
Regression
Variables Entered/Removedb
TAX, SDP, PROF, DPR, SIZE, INSTL, INSDRa . Enter Model 1 Variables Entered Variables Removed Method
All requested variables entered. a.
Dependent Variable: DR b.
Model Summary b
.564a .318 .186 .17539 2.027 Model
1
R R Square
Adjusted R Square
Std. Error of the Estimate
Durbin-Watson
Predictors: (Constant), TAX, SDP, PROF, DPR, SIZE, INSTL, INSDR a.
Dependent Variable: DR b.
ANOVAb
.517 7 .074 2.401 .040a
1.107 36 .031
1.624 43 Regression Residual Total Model 1 Sum of
Squares df Mean Square F Sig.
Predictors: (Constant), TAX, SDP, PROF, DPR, SIZE, INSTL, INSDR a.
Dependent Variable: DR b.
Coefficientsa
-.184 .304 -.605 .549
.393 .289 .302 1.357 .183 .383 2.610 .577 .617 .166 .934 .357 .597 1.675 -.004 .182 -.004 -.022 .983 .538 1.860 .012 .038 .046 .325 .747 .950 1.052 .046 .020 .380 2.316 .026 .702 1.425 -1.364 .550 -.360 -2.480 .018 .900 1.111 -.277 .201 -.211 -1.380 .176 .808 1.237 (Constant) INSDR SDP INSTL DPR SIZE PROF TAX Model 1
B Std. Error Unstandardized
Coefficients
Beta Standardized
Coefficients
t Sig. Tolerance VIF Collinearity Statistics
Uji Normalitas
◊
◊
Normal
Explore
Case Processing Summary
44 100.0% 0 .0% 44 100.0%
Unstandardized Residual
N Percent N Percent N Percent
Valid Missing Total
Cases Descriptives .0000000 .02419287 -.0487896 .0487896 -.0011565 .0206399 .026 .16047737 -.31394 .34633 .66027 .24932 .017 .357 -.561 .702 Mean Lower Bound Upper Bound 95% Confidence
Interval for Mean
5% Trimmed Mean Median Variance Std. Deviation Minimum Maximum Range Interquartile Range Skewness Kurtosis Unstandardized Residual
Statistic Std. Error
Extreme Values 39 .34633 19 .30066 43 .26370 35 .20765 3 .18919 30 -.31394 8 -.28871 5 -.25644 15 -.24053 37 -.22282 1 2 3 4 5 1 2 3 4 5 Highest Lowest Unstandardized Residual
Case Number Value
Tests of Normality
.071 44 .200* .988 44 .928 Unstandardized Residual
Statistic df Sig. Statistic df Sig. Kolmogorov-Smirnova Shapiro-Wilk
This is a lower bound of the true significance. *.
Uji Heterokedastisitas
◊
◊
Uji Glejser
Regression
Variables Entered/Removedb
TAX, SDP, PROF, DPR, SIZE, INSTL, INSDRa . Enter Model 1 Variables Entered Variables Removed Method
All requested variables entered. a.
Dependent Variable: ABS b.
Model Summaryb
.341a .116 -.056 .09250 2.492 Model
1
R R Square
Adjusted R Square
Std. Error of the Estimate
Durbin-Watson
Predictors: (Constant), TAX, SDP, PROF, DPR, SIZE, INSTL, INSDR a.
Dependent Variable: ABS b.
ANOVAb
.040 7 .006 .676 .691a
.308 36 .009
.348 43 Regression Residual Total Model 1 Sum of
Squares df Mean Square F Sig.
Predictors: (Constant), TAX, SDP, PROF, DPR, SIZE, INSTL, INSDR a.
Dependent Variable: ABS b.
Coefficientsa
.041 .161 .254 .801
.153 .153 .253 .999 .324 .383 2.610 -.438 .326 -.273 -1.346 .187 .597 1.675 .011 .096 .025 .115 .909 .538 1.860 -.014 .020 -.114 -.712 .481 .950 1.052 .009 .010 .169 .904 .372 .702 1.425 -.234 .290 -.133 -.805 .426 .900 1.111 .012 .106 .019 .109 .914 .808 1.237 (Constant) INSDR SDP INSTL DPR SIZE PROF TAX Model 1
B Std. Error Unstandardized
Coefficients
Beta Standardized
Coefficients
t Sig. Tolerance VIF Collinearity Statistics
Descriptives Statistics
Descriptive Statistics
44 .010213 .708667 .26856473 .194364858 44 .000060 .543333 .08746898 .149270221 44 .015958 .258466 .06584511 .056080085 44 .004601 .930392 .59275991 .200458703 44 .000800 4.843100 .36254318 .715912206 44 10.438900 17.482780 13.24182 1.608551327 44 .022638 .223587 .10371818 .051251583 44 .018737 .681056 .32032793 .148092763 44
DR INSDR SDP INSTL DPR SIZE PROF TAX
Valid N (listwise)
