67
Lampiran 1
LAMPIRAN
DAFTAR SAMPEL PERUSAHAAN
No. Perusahaan Kriteria Sampel
69
75 Wicaksana Overseas International Tbk √ √ √ -
76 Unggul Indah Cahaya Tbk √ √ - -
77 Ace Hardware Indonesia √ √ - √
78 Ekadharma International Tbk √ √ √ -
79 Nipress Tbk √ √ √ √
80 Tirta Mahakam Resources Tbk √ √ - -
81 Delta Dunia Petroindo Tbk √ √ √ -
82 HM Sampoerna Tbk √ √ √ - 29
83 Sekar Bumi Tbk √ √ - -
84 BAT Indonesia Tbk √ √ - -
71
Lampiran 2
Data Penelitian
DATA PERUSAHAAN MANUFAKTUR 2008-20010 KINERJA PERUSAHAAN (ROA)
TAHUN 2008 TAHUN 2009 TAHUN 2010
EBIT TOTAL AKTIVA ROA EBIT TOTAL AKTIVA ROA EBIT TOTAL AKTIVA ROA
1 ADES -Rp15,208,000,000 Rp185,015,000,000 -0.08219874 Rp16,321,000,000 Rp178,287,000,000 0.09154341 Rp31,659,000,000 Rp324,493,000,000 0.09756451
2 AIMS Rp1,337,482,224 Rp81,297,390,953 0.016451724 Rp654,525,005 Rp182,576,000,000 0.003584945 Rp459,487,847 Rp146,194,762,072 0.00314298
3 AKRA Rp210,032,685,000 Rp4,874,850,950,000 0.043084945 Rp274,718,650,000 Rp6,059,070,429,000 0.045340065 Rp310,916,115,000 Rp7,665,590,356,000 0.04055997
4 ASGR Rp62,486,606,234 Rp841,054,201,855 0.074295576 Rp66,947,426,012 Rp774,856,830,143 0.086399737 Rp118,414,721,270 Rp982,479,682,109 0.12052638
5 DPNS -Rp8,262,368,111 Rp142,627,256,412 -0.0579298 Rp7,124,377,450 Rp142,551,475,929 0.049977578 Rp14,003,568,032 Rp175,682,792,596 0.07970939
6 DYNA Rp2,799,601,000 Rp1,235,004,262,542 0.002266876 Rp65,588,022,747 Rp1,290,590,949,137 0.050820148 Rp81,112,956,338 Rp1,552,285,765,933 0.05225388
7 KAEF Rp55,393,774,869 Rp1,445,669,779,639 0.038317032 Rp62,506,876,510 Rp1,562,624,630,137 0.04000121 Rp138,716,044,100 Rp1,657,291,834,312 0.08370043
8 KLBF Rp706,822,146,190 Rp5,703,832,411,898 0.123920567 Rp929,003,740,338 Rp6,482,446,670,172 0.143310665 Rp1,286,330,026,012 Rp7,032,496,663,228 0.18291228
9 EXCL -Rp15,109,000,000 Rp28,911,713,000,000 -0.00052259 Rp1,709,468,000,000 Rp27,380,095,000,000 0.062434699 Rp2,891,261,000,000 Rp27,251,281,000,000 0.10609633
10 FREN
-Rp1,068,868,003,999 Rp4,761,934,587,511 -0.22446087 -Rp724,396,366,372 Rp4,756,930,000,000 -0.15228233
-Rp1,401,813,486,084 Rp4,483,609,881,543
-0.31265287
11 FISH Rp25,040,865,781 Rp413,361,128,024 0.060578666 Rp32,580,693,547 Rp557,385,176,818 0.058452745 Rp55,586,659,742 Rp1,101,332,993,367 0.05047216
12 FAST Rp125,267,988,000 Rp784,758,815,000 0.159626099 Rp181,996,584,000 Rp1,041,408,834,000 0.174759977 Rp199,597,177,000 Rp1,236,043,044,000 0.16148077
13 LION Rp37,840,393,046 Rp253,141,852,263 0.149482959 Rp33,613,329,078 Rp271,366,371,297 0.123866966 Rp38,631,299,358 Rp303,899,974,798 0.12711847 14
MERK Rp98,620,070,000 Rp375,064,492,000 0.262941633 Rp146,700,178,000 Rp433,970,635,000 0.338041716 Rp118,794,278,000 Rp434,768,493,000 0.27323571
72
15 MICE Rp23,940,967,953 Rp268,629,094,439 0.089122766 Rp30,344,947,163 Rp291,306,000,000 0.104168631 Rp28,153,692,778 Rp371,830,882,852 0.07571639
16 GJTL -Rp624,788,000,000 Rp8,713,559,000,000 -0.07170296 Rp905,330,000,000 Rp8,877,146,000,000 0.101984354 Rp830,624,000,000 Rp10,371,567,000,000 0.08008664
17 GDYR Rp812,053,000 Rp1,022,329,205,000 0.000794317 Rp121,085,749,000 Rp1,127,629,806,000 0.107380763 Rp74,158,680,000 Rp1,276,850,850,000 0.05807936
18 OKAS Rp16,165,951,534 Rp642,779,583,439 0.02515007 Rp18,665,908,827 Rp1,005,868,493,667 0.018557007 Rp18,012,000,000 Rp1,287,118,000,000 0.01399405
19 SMGR Rp2,523,544,472,000 Rp10,602,963,724,000 0.238003688 Rp3,326,487,957,000 Rp12,951,308,161,000 0.256845711 Rp3,633,219,892,000 Rp15,562,998,946,000 0.23345243
20 ZBRA -Rp7,060,160,800 Rp76,729,146,309 -0.09201407 -Rp7,658,946,331 Rp70,586,524,661 -0.10850437 -Rp12,444,354,497 Rp62,198,730,006
-0.20007409
21 TRST Rp58,025,393,373 Rp2,158,865,645,281 0.026877723 Rp143,882,097,670 Rp1,921,660,087,991 0.074873854 Rp136,727,109,110 Rp2,029,558,232,720 0.06736792
22 TIRA Rp1,330,613,013 Rp228,581,820,317 0.005821167 Rp2,202,660,865 Rp201,789,482,852 0.010915638 Rp3,946,516,223 Rp217,836,655,892 0.01811686
23 TMAS Rp155,190,663,887 Rp1,292,019,185,595 0.120114829 -Rp178,950,102,688 Rp1,608,975,918,135 -0.11121988 -Rp114,457,408,508 Rp1,287,714,020,323
-0.08888418
24 TURI Rp245,079,000,000 Rp3,583,328,000,000 0.068394241 Rp310,387,000,000 Rp1,770,690,000,000 0.175291553 Rp269,004,000,000 Rp2,100,154,000,000 0.12808775
25 BTON Rp20,823,061,634 Rp70,508,814,557 0.295325652 Rp9,388,156,670 Rp69,783,877,404 0.134531886 Rp8,393,401,472 Rp89,824,014,717 0.09344273
26 DVLA Rp70,819,094,000 Rp637,660,844,000 0.111060754 Rp72,272,233,000 Rp783,613,064,000 0.09222949 Rp110,880,522,000 Rp854,109,991,000 0.12981996
27 UNVR Rp2,407,231,000,000 Rp6,504,736,000,000 0.370073589 Rp3,044,107,000,000 Rp7,484,990,000,000 0.406694865 Rp4,542,625,000,000 Rp8,701,262,000,000 0.52206508
28 UNTR Rp2,660,742,000,000 Rp22,847,721,000,000 0.116455466 Rp3,817,541,000,000 Rp24,404,800,000,000 0.156425826 Rp3,872,931,000,000 Rp29,700,914,000,000 0.1303977
29 HMSP Rp3,895,280,000,000 Rp16,133,819,000,000 0.241435707 Rp5,087,339,000,000 Rp17,716,400,000,000 0.287154219 Rp6,421,429,000,000 Rp20,525,123,000,000 0.31285703
30 AQUA Rp82,337,000,000 Rp1,003,487,929,384 0.082050813 Rp95,913,000,000 Rp1,147,206,000,000 0.083605734 Rp95,913,000,000 Rp1,147,206,000,000 0.08360573
73
Lanjutan lampiran 2
Data Penelitian
DATA PERUSAHAAN MANUFAKTUR 2008-2010 KEPEMILIKAN KONSENTRASI
1 ADES 589,896,800 542,347,113 0.919 589,896,800 542,347,113 0.919 589,896,800 542,347,113 0.919
2 AIMS 110,000,000 31,250,000 0.284 110,000,000 31,250,000 0.284 110,000,000 63,750,000 0.580
3 AKRA 3,125,400,000 2,222,533,600 0.711 3,138,292,500 2,222,533,600 0.708 3,792,936,000 2,247,040,320 0.592
4 ASGR 1,348,780,500 1,036,752,580 0.769 1,348,780,500 1,036,752,580 0.769 1,348,780,500 1,036,752,580 0.769
5 DPNS 331,129,952 164,485,935 0.497 331,129,952 164,485,935 0.497 331,129,952 164,485,935 0.497
6 DYNA 314,705,440 92,467,777 0.294 314,705,440 86,213,170 0.274 314,705,440 86,213,170 0.274
7 KAEF 5,554,000,000 5,000,000,000 0.900 5,554,000,000 5,000,000,000 0.900 5,554,000,000 5,000,000,000 0.900
8 KLBF 10,156,014,422 4,275,653,003 0.421 10,156,014,422 4,054,181,905 0.399 10,156,014,422 4,064,356,905 0.400
9 EXCL 7,090,000,000 5,940,937,000 0.838 8,508,000,000 7,358,709,290 0.865 8,508,000,000 5,674,125,290 0.667
10 FREN 20,235,872,427 6,475,479,000 0.320 33,033,656,327 12,747,341,564 0.386 42,880,880,260 27,251,469,645 0.636
11 FISH 480,000,000 350,000,000 0.729 480,000,000 350,000,000 0.729 480,000,000 350,000,000 0.729
12 FAST 446,250,000 195,636,000 0.438 446,250,000 195,636,000 0.438 446,250,000 195,636,000 0.438
13 LION 52,016,000 21,911,500 0.421 52,016,000 21,882,000 0.421 52,016,000 21,882,000 0.421
14 MERK 22,400,000 16,574,150 0.740 22,400,000 16,574,150 0.740 22,400,000 16,574,150 0.740
15 MICE 600,000,000 362,611,490 0.604 600,000,000 362,611,490 0.604 600,000,000 362,611,490 0.604
16 GJTL 3,484,800,000 1,465,028,331 0.420 3,484,800,000 156,115,583 0.045 3,484,800,000 1,703,645,563 0.489
74
17 GDYR 41,000,000 34,850,000 0.850 41,000,000 34,850,000 0.850 41,000,000 34,850,000 0.850
18 OKAS 1,017,500,000 922,373,132 0.907 1,243,611,111 749,158,435 0.602 1,765,927,777 918,304,978 0.520
19 SMGR 5,931,520 3,025,406 0.510 5,931,420 3,025,406 0.510 5,931,520 3,025,406 0.510
20 ZBRA 655,666,202 230,000,000 0.351 655,666,202 230,000,000 0.351 655,666,202 230,000,000 0.351
21 TRST 2,808,000,000 1,321,424,910 0.471 2,808,000,000 1,138,517,675 0.405 2,808,000,000 1,138,517,675 0.405
22 TIRA 58,800,000 25,000,000 0.425 58,800,000 25,000,000 0.425 58,800,000 25,000,000 0.425
23 TMAS 1,141,030,000 1,001,633,468 0.878 1,141,030,000 1,001,633,468 0.878 1,141,030,000 1,001,633,468 0.878
24 TURI 1,395,000,000 688,855,000 0.494 1,395,000,000 688,855,000 0.494 5,580,000,000 2,446,009,000 0.438
25 BTON 180,000,000 97,750,000 0.543 180,000,000 97,750,000 0.543 180,000,000 82,000,000 0.456
26 DVLA 560,000,000 518,900,000 0.927 560,000,000 518,900,456 0.927 1,120,000,000 1,037,800,912 0.927
27 UNVR 7,630,000,000 6,484,877,500 0.850 7,630,000,000 6,484,877,500 0.850 7,630,000,000 6,484,877,500 0.850
28 UNTR 3,326,877,283 1,979,391,158 0.595 3,326,877,283 1,979,391,158 0.595 3,326,877,283 1,979,391,158 0.595
29 HMSP 4,383,000,000 4,297,067,705 0.980 4,383,000,000 4,303,168,205 0.982 4,383,000,000 4,303,168,205 0.982
30 AQUA 13,162,473 12,319,500 0.936 13,162,473 12,419,090 0.944 13,162,473 12,419,090 0.944
75
Lanjutan Lampiran 2
Data Penelitian
76
17 GDYR 3 3 3 1 1 1 0.33 0.33 0.33
18 OKAS 3 4 4 1 1 2 0.33 0.33 0.50
19 SMGR 6 6 5 3 2 2 0.50 0.50 0.40
20 ZBRA 3 2 2 2 1 1 0.67 0.67 0.50
21 TRST 3 3 3 1 1 1 0.33 0.33 0.33
22 TIRA 3 4 4 1 1 1 0.33 0.33 0.25
23 TMAS 2 3 3 1 2 2 0.50 0.50 0.67
24 TURI 5 5 4 2 2 1 0.40 0.40 0.25
25 BTON 2 2 2 1 1 1 0.50 0.50 0.50
26 DVLA 3 3 4 0 0 1 0.00 0.00 0.25
27 UNVR 5 6 6 0 0 0 0.00 0.00 0.00
28 UNTR 8 8 6 3 3 3 0.38 0.38 0.50
29 HMSP 6 5 6 2 2 2 0.33 0.33 0.33
30 AQUA 3 3 3 1 1 1 0.33 0.33 0.33
77
Lanjutan Lampiran 2
Data Penelitian
DATA PERUSAHAAN MANUFAKTUR 2008-2010 UKURAN PERUSAHAAN
(Dalam Rupiah dan Rasio)
NO KODE
TOTAL AKTIVA UKURAN PERUSAHAAN
2008 2009 2010 2008 2009 2010
1 ADES Rp185,015,000,000 Rp178,287,000,000 Rp324,493,000,000 25.944 25.907 26.506 2 AIMS Rp81,297,390,953 Rp182,576,000,000 Rp146,194,762,072 25.121 25.930 25.708 3 AKRA Rp4,874,850,950,000 Rp6,059,070,429,000 Rp7,665,590,356,000 29.215 29.433 29.668 4 ASGR Rp841,054,201,855 Rp774,856,830,143 Rp982,479,682,109 27.458 27.376 27.613 5 DPNS Rp142,627,256,412 Rp142,551,475,929 Rp175,682,792,596 25.684 25.683 25.892 6 DYNA Rp1,235,004,262,542 Rp1,290,590,949,137 Rp1,552,285,765,933 27.842 27.886 28.071 7 KAEF Rp1,445,669,779,639 Rp1,562,624,630,137 Rp1,657,291,834,312 28.000 28.077 28.136 8 KLBF Rp5,703,832,411,898 Rp6,482,446,670,172 Rp7,032,496,663,228 29.372 29.500 29.582 9 EXCL Rp28,911,713,000,000 Rp27,380,095,000,000 Rp27,251,281,000,000 30.995 30.941 30.936 10 FREN Rp4,797,891,800,649 Rp4,756,930,000,000 Rp4,483,609,881,543 29.199 29.191 29.131 11 FISH Rp413,361,128,024 Rp557,385,176,818 Rp1,101,332,993,367 26.748 27.047 27.728 12 FAST Rp784,758,815,000 Rp1,041,408,834,000 Rp1,236,043,044,000 27.389 27.672 27.843 13 LION Rp253,141,852,263 Rp271,366,371,297 Rp303,899,974,798 26.257 26.327 26.440 14 MERK Rp375,064,492,000 Rp433,970,635,000 Rp434,768,493,000 26.650 26.796 26.798 15 MICE Rp268,629,094,439 Rp291,306,000,000 Rp371,830,882,852 26.317 26.398 26.642 16 GJTL Rp8,713,559,000,000 Rp8,877,146,000,000 Rp10,371,567,000,000 29.796 29.815 29.970
78 17 GDYR Rp1,022,329,205,000 Rp127,629,806,000 Rp1,276,850,850,000 27.653 25.572 27.875
18 OKAS Rp642,779,583,439 Rp1,005,868,493,667 Rp1,287,118,000,000 27.189 27.637 27.883 19 SMGR Rp10,602,963,724,000 Rp12,951,308,161,000 Rp15,562,998,946,000 29.992 30.192 30.376 20 ZBRA Rp76,729,146,309 Rp70,586,524,661 Rp62,198,730,006 25.064 24.980 24.854 21 TRST Rp2,158,865,645,281 Rp1,921,660,087,991 Rp2,029,558,232,720 28.401 28.284 28.339 22 TIRA Rp228,581,820,317 Rp201,789,482,852 Rp217,836,655,892 26.155 26.030 26.107 23 TMAS Rp1,292,019,185,595 Rp1,608,975,918,135 Rp1,287,714,020,323 27.887 28.107 27.884 24 TURI Rp3,583,328,000,000 Rp1,770,690,000,000 Rp2,100,154,000,000 28.907 28.202 28.373 25 BTON Rp70,508,814,557 Rp69,783,877,404 Rp89,824,014,717 24.979 24.969 25.221 26 DVLA Rp637,660,844,000 Rp783,613,064,000 Rp854,109,991,000 27.181 27.387 27.473 27 UNVR Rp6,504,736,000,000 Rp7,484,990,000,000 Rp8,701,262,000,000 29.504 29.644 29.794 28 UNTR Rp22,847,721,000,000 Rp24,404,800,000,000 Rp29,700,914,000,000 30.760 30.826 31.022 29 HMSP Rp16,133,819,000,000 Rp17,716,400,000,000 Rp20,525,123,000,000 30.412 30.506 30.653 30 AQUA Rp1,003,487,929,384 Rp1,147,206,000,000 Rp1,147,206,000,000 27.635 27.768 27.768
79
Lampiran Lanjutan 2
Data Penelitian
DATA PERUSAHAAN MANUFAKTUR 2008-2010 KEPEMILIKAN INSTITUSIONAL
1 ADES 589,896,800 32,261,872 0.055 589,896,800 32,261,872 0.055 589,896,800 32,261,602 0.055
2 AIMS 110,000,000 62,887,500 0.572 110,000,000 62,887,500 0.572 110,000,000 63,750,000 0.580
3 AKRA 3,125,400,000 895,446,400 0.287 3,138,292,500 900,143,900 0.287 3,792,936,000 1,521,979,180 0.401
4 ASGR 1,348,780,500 312,027,920 0.231 1,348,780,500 312,027,920 0.231 1,348,780,500 312,027,920 0.231
5 DPNS 331,129,952 103,418,571 0.312 331,129,952 88,324,302 0.267 331,129,952 81,575,889 0.246
6 DYNA 314,705,440 77,450,793 0.246 314,705,440 78,486,043 0.249 314,705,440 78,486,043 0.249
7 KAEF 5,554,000,000 538,857,000 0.097 5,554,000,000 538,874,500 0.097 5,554,000,000 539,090,000 0.097
8 KLBF 10,156,014,422 4,275,653,003 0.421 10,156,014,422 4,054,184,905 0.399 10,156,014,422 4,064,356,905 0.400
9 EXCL 7,090,000,000 16,565,500 0.002 8,508,000,000 16,793,210 0.002 8,508,000,000 1,701,377,210 0.200
10 FREN 20,235,872,427 5,807,795,064 0.287 33,033,656,327 2,228,599,314 0.067 42,880,880,260 27,251,469,645 0.636
11 FISH 480,000,000 80,000,000 0.167 480,000,000 47,764,000 0.100 480,000,000 80,000,000 0.167
12 FAST 446,250,000 89,250,000 0.200 446,250,000 43,250,000 0.097 446,250,000 46,214,000 0.104
13 LION 52,016,000 21,911,500 0.421 52,016,000 21,882,000 0.421 52,016,000 21,882,000 0.421
80
15 MICE 600,000,000 121,820,000 0.203 600,000,000 75,015,000 0.125 600,000,000 130,049,500 0.217
16 GJTL 3,484,800,000 1,465,028,331 0.420 3,484,800,000 1,327,057,962 0.381 3,484,800,000 1,425,490 0.000
17 GDYR 41,000,000 3,429,000 0.084 41,000,000 2,491,000 0.061 41,000,000 2,491,000 0.061
18 OKAS 1,017,500,000 81,878,368 0.080 1,243,611,111 116,699,127 0.094 1,765,927,777 349,211,946 0.198
19 SMGR 5,931,520 1,362,356 0.230 5,931,420 1,429,166 0.241 5,931,520 2,906,114 0.490
20 ZBRA 655,666,202 103,434,979 0.158 655,666,202 103,434,979 0.158 655,666,202 103,434,979 0.158
21 TRST 2,808,000,000 1,321,429,910 0.471 2,808,000,000 1,138,517,675 0.405 2,808,000,000 1,138,517,675 0.405
22 TIRA 58,800,000 2,076,900 0.035 58,800,000 2,076,900 0.035 58,800,000 2,076,900 0.035
23 TMAS 1,141,030,000 137,764,250 0.121 1,141,030,000 137,764,250 0.121 1,141,030,000 137,764,250 0.121
24 TURI 1,395,000,000 171,895,500 0.123 1,395,000,000 171,995,500 0.123 5,580,000,000 687,982,000 0.123
25 BTON 180,000,000 19,000,000 0.106 180,000,000 19,000,000 0.106 180,000,000 19,000,000 0.106
26 DVLA 560,000,000 41,099,544 0.073 560,000,000 41,099,544 0.073 1,120,000,000 82,199,088 0.073
27 UNVR 7,630,000,000 1,145,112,500 0.150 7,630,000,000 1,145,112,500 0.150 7,630,000,000 1,145,112,500 0.150
28 UNTR 3,326,877,283 1,347,471,785 0.405 3,326,877,283 1,347,471,785 0.405 3,326,877,283 1,347,471,785 0.405
29 HMSP 4,383,000,000 85,932,295 0.020 4,383,000,000 79,831,795 0.018 4,383,000,000 79,831,795 0.018
30 AQUA 13,162,473 842,973 0.064 13,162,473 743,383 0.056 13,162,473 743,383 0.056
78
81
Lampiran 3
UJI ASUMSI KLASIK
UJI NORMALITAS DATA
82
Lanjutan Lampiran 3
83
Normal Parametersa,,b Mean .0000000
Std. Deviation .10841922
Most Extreme Differences Absolute .088
Positive .088
Negative -.068
Kolmogorov-Smirnov Z .832
Asymp. Sig. (2-tailed) .493
a. Test distribution is Normal.
b. Calculated from data.
Sumber : Output SPSS yang diolah penulis (2012)
Uji Multikolinearitas
a. Dependent Variable: Return On Asset
84
Lanjutan Lampiran 3
Uji Heterokedastisitas
Uji Autokorelasi
Model Summaryb
Model R R Square
Adjusted R
Square
Std. Error of the
Estimate Durbin-Watson
1 .552a .304 .263 .11159934 2.025
a. Predictors: (Constant), Kepemilikan Institusional, Ukuran Dewan Komisaris, Proporsi
Dewan Komisaris Independen, Kepemilikan Terkordinasi, Ukuran Perusahaan
85
Lampiran 4 STATISTIK DESKRIPTIF
Uji Statistik Deskriptif
Descriptive Statistics
N Minimum Maximum Mean Std. Deviation
Ukuran Dewan Komisaris 90 2 8 3.88 1.557
Proporsi Dewan Komisaris
Independen
90 .00000 1.00000 .3596164 .19321542
Ukuran Perusahaan 90 24.85400 31.02200 27.8675000 1.71242642
Kepemilikan Terkordinasi 90 .04500 .98200 .6238000 .22392887
Kepemilikan Institusional 90 .00000 .63600 .2068889 .15533128
Return On Asset 90 -.31265 .52207 .0869362 .12998313
Valid N (listwise) 90
86
a. Predictors: (Constant), Kepemilikan Institusional, Ukuran Dewan Komisaris, Proporsi Dewan Komisaris
Independen, Kepemilikan Terkordinasi, Ukuran Perusahaan
b. Dependent Variable: Return On Asset
Sumber : Output SPSS yang diolah penulis (2012)
Uji Parsial (t Test)
Coefficientsa
Kepemilikan Terkordinasi .186 .069 .320 2.679 .009
Kepemilikan Institusional .098 .095 .117 1.032 .305
a. Dependent Variable: Return On Asset
87
Analisis Koefisien Determinasi
Model Summaryb
Model R R Square
Adjusted R
Square
Std. Error of the
Estimate Durbin-Watson
1 .552a .304 .263 .11159934 2.025
a. Predictors: (Constant), Kepemilikan Institusional, Ukuran Dewan Komisaris, Proporsi
Dewan Komisaris Independen, Kepemilikan Terkonsentrasi, Ukuran Perusahaan
b. Dependent Variable: Return On Asset
88
Jadwal Penelitian
Jadwal penelitian yang direncanakan sebagai berikut:
