DAFTAR LAMPIRAN
Lampiran 1
Daftar Perusahaan Yang Memenuhi Kriteria
No Kode Nama Perusahaan Kriteria Sampel
-LAMPIRAN 2
Cash ETR Perusahaan Manufaktur Tahun 2013-2015
Emiten 2013 2014 2015
ADES 0.083184106 0.240996362 0.287221279 AISA 0.057130338 0.07464011 0.133883521 AKPI 0.149132955 0.121029175 0.671070803
AMFG 0.228781617 0.270497 0.329485658
ASII 0.231878792 0.206519329 0.331023943
AUTO 0.197642448 0.263378978 0.47565937
BATA 2.698684073 0.349782574 0.257795936 BTON 0.200710628 0.539089303 0.184393474 BUDI 0.140081455 0.186879139 0.426532374 CEKA 0.271782669 0.343170561 0.196315259 CPIN 0.225460134 0.328377534 0.275341116
DLTA 0.279235026 0.266148894 0.27671715
KLBF 0.253021933 0.2352241 0.257447024 LION 0.29412919 0.255918946 0.199535625 LMSH 0.198528362 0.433341496 0.389745359 MERK 0.243560354 0.349426009 0.289433348 MLBI 0.219133832 0.315184471 0.270746863 MYOR 0.254791868 1.215267932 0.126497134 NIPS 0.318703474 0.351339714 0.436209065 PICO 0.409992349 0.196425854 0.133850563
PYFA 0.206898892 0.440614349 0.3525695
RICY 0.657927735 0.554028767 0.436175966 ROTI 0.264576905 0.190315618 0.201697502
SCCO 0.358485734 0.24447927 0.209570724
SIDO 0.964466291 0.44096318 0.240309137 SKBM 0.103285302 0.308387717 0.455582293 SKLT 0.352905683 0.277840015 0.564417628
SMBR 0.254882839 0.17474761 0.141744776
SMGR 0.221719036 0.215290392 0.229639895 SMSM 0.201695343 0.251377622 0.257852692 SQBB 0.256157585 0.267083849 0.301501735 SRSN 0.315802477 0.273218224 0.466470007 STAR 1.046901441 1.026362985 2.498453498
STTP 0.218960855 0.31794961 0.22078056
TALF 0.230349396 0.248100267 0.290518109 TCID 0.28111143 0.279296806 0.090182331
TOTO 0.284265414 0.25983772 0.308080222
Lampiran 3
Tobin’s Q Perusahaan Manufaktur Tahun 2013-2015
Lampiran 4
Voluntary Disclosure Perusahaan Manufaktur Tahun 2013-2015
LAMPIRAN 5
Normal Parametersa,,b Mean .0000000 Std. Deviation .81149407 Most Extreme Differences Absolute .105
Positive .105
Negative -.075
Kolmogorov-Smirnov Z 1.453
Asymp. Sig. (2-tailed) .029
a. Test distribution is Normal. b. Calculated from data.
Casewise Diagnosticsa
Case
Number Std. Residual Nilai Perusahaan Predicted Value Residual
191 3.043 2.93 .4492 2.47609
Pengujian Normalitas Tahap Kedua
One-Sample Kolmogorov-Smirnov Test
Unstandardized Residual
N 191
Normal Parametersa,,b Mean .0000000 Std. Deviation .79343516 Most Extreme Differences Absolute .104
Positive .104
Negative -.073
Kolmogorov-Smirnov Z 1.433
Asymp. Sig. (2-tailed) .033
a. Test distribution is Normal. b. Calculated from data.
Casewise Diagnosticsa
Case
Number Std. Residual Nilai Perusahaan Predicted Value Residual
127 3.080 2.89 .4366 2.45044
a. Dependent Variable: Nilai Perusahaan
Pengujian Normalitas Tahap Ketiga (Jarak 2.9)
One-Sample Kolmogorov-Smirnov Test
Unstandardized Residual
N 190
Normal Parametersa,,b Mean .0000000 Std. Deviation .77519029 Most Extreme Differences Absolute .102
Positive .102
Negative -.071
Kolmogorov-Smirnov Z 1.410
Casewise Diagnosticsa
Case
Number Std. Residual Nilai Perusahaan Predicted Value Residual
63 2.994 2.74 .4163 2.32713
a. Dependent Variable: Nilai Perusahaan
Pengujian Normalitas Tahap Keempat
One-Sample Kolmogorov-Smirnov Test
Unstandardized Residual
N 189
Normal Parametersa,,b Mean .0000000 Std. Deviation .75838656 Most Extreme Differences Absolute .101
Positive .101
Negative -.069
Kolmogorov-Smirnov Z 1.385
Asymp. Sig. (2-tailed) .043
a. Test distribution is Normal. b. Calculated from data.
Casewise Diagnosticsa
Case
Number Std. Residual Nilai Perusahaan Predicted Value Residual
37 2.969 2.68 .4251 2.25796
Pengujian Normalitas Tahap Kelima
One-Sample Kolmogorov-Smirnov Test
Unstandardized Residual
N 188
Normal Parametersa,,b Mean .0000000 Std. Deviation .74215558 Most Extreme Differences Absolute .098
Positive .098
Negative -.067
Kolmogorov-Smirnov Z 1.348
Asymp. Sig. (2-tailed) .053
Model Summaryb
Model R R Square
Adjusted R Square
Std. Error of the
Estimate Durbin-Watson
1 .176a .031 .026 .74415 1.826
a. Predictors: (Constant), Penghindaran Pajak b. Dependent Variable: Nilai Perusahaan
ANOVAb
Model Sum of Squares df Mean Square F Sig.
1 Regression 3.281 1 3.281 5.925 .016a
Residual 102.999 186 .554
Total 106.280 187
a. Predictors: (Constant), Penghindaran Pajak b. Dependent Variable: Nilai Perusahaan
Coefficientsa
Model
Unstandardized Coefficients
Standardized Coefficients
t Sig. B Std. Error Beta
1 (Constant) .185 .090 2.049 .042
Runs Test
Unstandardized Residual
Test Valuea -.15636
Cases < Test Value 94 Cases >= Test Value 94
Pengujian Moderasi dengan Pendekatan MRA a. Dependent Variable: Nilai Perusahaan
Pengujian Moderasi dengan Pendekatan Residual
