Pengaruh Mekanisme Good Coorporate Governance Terhadap Kondisi Financial Distress pada Perusahaan yang Terdaftar di BEI Periode 2012-2014

DAFTAR LAMPIRAN

Proses Pemilihan Sampel Penelitian

Daftar Populasi dan Sampel Penelitian

NO

NAMA PERUSAHAAN

KODE

KRITERIA

SAMPEL

1

2

3

ALUMINDO LIGHT METAL

INDUSTRY TBK

ALMI

_√

_√

_√

3

BETON JAYA MANUNGGAL

TBK

PELANGI INDAH CANINDO

TBK

PICO

_√

_√

_√

9

PELAT TIMAH NUSANTARA

TBK

NIKL

_√

X

√

-

SARANACENTRAL

BUDI STARCH &

SWEETENER TBK

SORINI AGRO ASIA

CORPORINDO TBK

SOBI

X

X

√

-

UNGGUL INDAH CAHAYA

TBK

UNIC

_√

X

√

-

ALAM KARYA UNGGUL

TBK

AKKU

_√

_√

-

-

TBK

SIWANI MAKMUR TBK

SIMA

√

√

-

-

TRIAS SENTOSA TBK

TRST

√

√

√

19

YANA PRIMA HASTA

PERSADA TBK

SUMALINDO LESTARI JAYA

TBK-SLJ GLOBAL TBK

SULI

_√

DWI ANEKA JAYA

KEMASINDO TBK

DAJK

X

X

√

-

FAJAR SURYA WISESA TBK

FASW

√

√

√

25

INDAH KIAT PULP & PAPER

TBK

INKP

_√

X

√

-

KERTAS BASUKI RACHMAT

INDONESIA TBK

KBRI

_√

_√

_√

26

GAJAH TUNGGAL TBK

GJTL

X

√

√

-

MULTI PRIMA SEJAHTERA

TBK

PRIMA ALLOY STEEL

UNIVERSAL TBK

PRAS

_√

_√

_√

34

SELAMAT SEMPURNA TBK

SMSM

√

√

-

-

APAC CITRA CENTERTEX

TBK

EVER SHINE TEXTILE

INDUSTRY TBK

ESTI

_√

X

√

-

TBK

PT RICKY PUTRA

GLOBALINDO TBK

TIFICO FIBER INDONESIA

TBK

JEMBO CABLE COMPANY

TBK

INDOFOOD CBP SUKSES

MAYORA INDAH TBK

MYOR

√

√

√

46

PRASHIDA ANEKA NIAGA

TBK

TIGA PILAR SEJAHTERA

FOOD TBK

AISA

√

√

√

50

TRI BANYAN TIRTA TBK

ALTO

√

√

-

-

ULTRAJAYA MILK

INDUSTRY AND TRADING

COMPANY

WISMILAK INTI MAKMUR

TBK

INDUSTRI JAMU DAN

FARMASI SIDO MUNCUL

TBK

SIDO

X

X

√

-

Hasil Analisi Data

Statistik Deskriptif Variabel-Variabel dengan Skala Rasio

N Minimum Maximum

Mean Std. Deviation Statistic Statistic Statistic

Statistic Statistic

KOMIND 201 ,0000000000000000 1,0000000000001000 _{,396063513600927 ,134397917164566}

KEPINS 201 ,0000000000000000 ,9896000000001000 _{,679412039801095 ,212160225198695}

DEWDIR 201 2,0 15,0 _{4,711 2,1299}

KOMAUDIT 201 2,0 5,0 _{3,040 ,3293}

DER 201 -7,3854708663308230 13,4520624600311840 _{5,660147491643475 4,866902118136895}

FD 201 -6,4377516497365015 16,7327406033634070 _{7,115359371990877 4,135193723134998}

ROA 201 -7,2890506352118870 8,9790365289080040 _{2,897764415168478 2,965488624910601}

Size 201 6,1446062529679710 6,9928314231741410 _{6,658600287397602 ,120068915643513} Valid N (listwise) 201

Tabel 4.2

Statistik Deskriptif Variabel-Variabel dengan Skala Nominal

Statistics

LAT.PEND KUAL.AUD FD

N Valid 201 201 201

Missing 0 0 0

LATPEND

Frequency Percent Valid Percent Cumulative

Percent

Valid

,0 8 4,0 4,0 4,0

1,0 193 96,0 96,0 100,0

Total 201 100,0 100,0

KUAL.AUD

Frequency Percent Valid Percent Cumulative Percent

Valid

,0 141 70,1 70,1 70,1

1,0 60 29,9 29,9 100,0

One-Sample Kolmogorov-Smirnov Test

Unstandardized

Residual

N 201

Normal Parametersa,b Mean ,0000000 Std. Deviation 3,41612020

Most Extreme Differences

Absolute ,093

Positive ,054

Negative -,093

Kolmogorov-Smirnov Z 1,316

Asymp. Sig. (2-tailed) ,063

a. Test distribution is Normal.

b. Calculated from data.

Coefficientsa

Tolerance VIF

1

(Constant)

KOMIND ,867 1,153

KEPINS ,885 1,130

DEWDIR ,495 2,020

KOMAUDIT ,806 1,241

LATPEND ,911 1,098

KUALAUD ,445 2,246

DER ,937 1,067

ROA ,854 1,171

Size ,620 1,614

a. Dependent Variable: FD

Tabel 4.4

Nilai Koefisien Korelasi

Coefficient Correlationsa

Model Size LATPEND KEPINS DER ROA

1 Correlations

KUALAUD -,381 -,121 -,144 ,008 -,244

Model KOMAUDIT KOMIND DEWDIR KUALAUD

1 Correlations

Size -,060 -,063 -,186 -,381 LATPEND -,005 ,234 ,043 -,121 KEPINS ,167 -,217 -,015 -,144 DER -,102 -,073 ,028 ,008 ROA -,085 ,083 ,008 -,244 KOMAUDIT 1,000 ,006 -,296 ,023 KOMIND ,006 1,000 -,058 ,013 DEWDIR -,296 -,058 1,000 -,475 KUALAUD ,023 ,013 -,475 1,000

Model R R Squareb Adjusted R

Square

Std. Error of the

Estimate

Durbin-Watson

Model Summaryb Model R R Square Adjusted R

Square

Std. Error of the

Estimate

Durbin-Watson

1 ,564

a

,318 ,285 3,495678291474

054

1,752

a. Predictors: (Constant), Size, LATPEND, KEPINS, DER, ROA, KOMAUDIT, KOMIND,

DEWDIR, KUALAUD

b. Dependent Variable: FD

Coefficientsa Model Unstandardized Coefficients Standardized

Coefficients

T Sig.

B Std. Error Beta

1 (Constant) -18,592 17,311 -1,074 ,284 Unstandardized Coefficients Standardized

Coefficients

t Sig.

B Std. Error Beta

1

(Constant) -18,592 17,311 -1,074 ,284

KOMIND -,576 1,975 -,019 -,291 ,771

KEPINS -,278 1,239 -,014 -,225 ,823

DEWDIR ,348 ,165 ,179 2,111 ,036

KOMAUDIT ,625 ,836 ,050 ,747 ,456

LATPEND ,942 1,322 ,045 ,713 ,477

KUALAUD -,527 ,807 -,058 -,652 ,515

DER ,066 ,052 ,078 1,264 ,208

ROA ,678 ,090 ,486 7,518 ,000

KOMIND -,576 1,975 -,019 -,291 ,771

KEPINS -,278 1,239 -,014 -,225 ,823

DEWDIR ,348 ,165 ,179 2,111 ,036

KOMAUDIT ,625 ,836 ,050 ,747 ,456

LATPEND ,942 1,322 ,045 ,713 ,477

KUALAUD -,527 ,807 -,058 -,652 ,515

DER ,066 ,052 ,078 1,264 ,208

ROA ,678 ,090 ,486 7,518 ,000

Size 2,928 2,615 ,085 1,120 ,264

Dependent Variable: FD

ANOVAa

Model Sum of Squares df Mean Square F Sig.

1

Regression 1085,990 9 120,666 9,875 ,000b

Residual 2333,975 191 12,220

Total 3419,965 200

a. Dependent Variable: FD

b. Predictors: (Constant), Size, LATPEND, KEPINS, DER, ROA, KOMAUDIT, KOMIND,

LAMPIRAN 3 Data Variabel Tahun 2012

NO

KODE

PERUSAHAAN KOM.IND KEP.INS DEW.DIR KOM.AUDIT LAT.PEND KUAL.AUD FD DER ROA SIZE

1 BIMA 0,667 0,8896 3 3 1 0 0 -153,2966546 2,620531778 25,3294

2 JECC 0,667 0,9015 4 3 1 0 0 396,2038503 4,481350955 27,2871

3 KBLM 0,333 _{0,7472 3 3 1 0 0 173,0697209 3,296682204 27,3066}

4 SCCO 0,333 0,6726 4 3 1 0 0 127,3424816 11,41564389 28,0277

5 VOKS 0,600 0,4865 5 3 1 0 0 181,5741904 8,658055962 28,1605

6 ASII 0,364 _{0,5015 9 4 1 1 0 102,9460886 12,47682061 32,8365}

7 AUTO 0,333 _{0,9565 8 3 1 1 0 61,92309382 12,78945943 29,815}

8 IMAS 0,429 _{0,704 7 3 1 1 0 207,9238532 5,034694579 30,4977}

9 INDS 0,333 0,881 3 3 1 0 0 46,47361503 32,45618141 28,1407

10 LPIN 0,000 0,3945 3 3 1 0 0 27,74316435 9,636014191 25,8723

11 NIPS 0,250 _{0,3711 3 3 1 0 0 159,6547586 8,290438131 26,9861}

12 PRAS 0,333 0,456 3 3 1 0 0 105,9803073 7,179147415 27,0817

13 STAR 0,500 0,6463 2 3 1 0 0 53,64600967 0,122497408 27,3456

14 TRIS 0,333 0,698 4 3 1 0 0 50,99505291 10,34467691 26,6266

15 UNIT 0,500 _{0,5479 2 3 1 0 0 58,01189558 0,092847062 26,6632}

16 INAF 0,500 0,8066 5 3 1 0 0 82,83568837 3,565913254 27,8038

17 KLBF 0,333 0,5664 5 3 1 1 0 27,75925795 18,81548956 29,8736

18 MERK 0,333 _{0,8665 7 3 1 1 0 36,63876822 18,93261243 27,0679}

19 PYFA 0,333 _{0,9385 3 3 1 0 0 54,89285401 3,907427683 25,6348}

20 ADES 0,333 _{0,9194 3 3 1 0 0 86,06076836 21,42824099 26,6871}

21 MBTO 0,333 0,6775 4 2 1 0 0 40,2544937 7,604517164 27,1359

22 MRAT 0,333 0,8022 4 3 1 0 0 18,03277102 7,557993965 26,8446

23 TCID 0,400 _{0,721 13 4 1 1 0 15,02080012 11,95360456 27,8634}

24 UNVR 0,800 0,85 10 3 1 1 0 202,0130205 40,37785131 30,1147

25 AISA 0,400 0,5348 4 3 1 0 0 90,19746215 6,558733429 28,9836

27 INDF 0,375 _{0,5007 8 4 1 1 0 73,75383955 8,212069316 31,714}

28 MYOR 0,400 0,3293 4 3 1 0 0 170,6294426 8,947141178 29,7476

29 PSDN 0,333 0,72092 6 2 1 1 0 66,66234667 3,753733758 27,2492

30 ROTI 0,333 0,7575 6 3 1 1 0 80,75771798 12,3781241 27,8175

31 SKBM 0,333 _{0,8092 6 3 1 0 0 126,3173559 4,396100484 26,3896}

32 ULTJ 0,333 _{0,4662 3 3 1 0 0 9,033701927 14,59982591 28,5151}

33 KDSI 0,500 0,757 3 3 1 0 0 80,55475005 6,456253365 27,0699

34 KICI 0,333 0,7502 3 3 1 0 0 42,66847817 2,379498088 25,2767

35 LMPI 0,500 _{0,7753 5 3 1 0 0 99,07971994 0,287145351 27,4266}

36 GGRM 0,500 _{0,7555 8 3 1 1 0 56,01658561 9,801920412 31,3569}

37 HMSP 0,400 0,9818 7 3 1 1 0 97,22496735 37,35750419 30,8986

38 RMBA 0,500 0,9896 5 3 1 1 1 260,4907759 -4,6621915 29,5677

39 TIRT 0,500 _{0,7933 4 3 1 0 1 545,4881178 -4,74032976 27,2448}

40 FASW 0,333 0,7574 5 3 1 1 0 208,7086517 0,094875328 29,3499

41 KBRI 0,500 0,3383 3 3 1 0 0 4,117757325 4,933627207 27,3309

42 SPMA 0,333 0,742 4 3 1 0 0 113,5175043 2,401353559 28,1405

43 KIAS 0,500 _{0,9631 4 3 1 0 0 8,529845499 3,313672122 28,3936}

44 MLIA 0,333 _{0,6725 6 3 1 1 0 429,9874431 5,564788903 29,5119}

45 CPIN 0,400 0,5553 7 5 1 1 0 51,02649507 21,70987916 30,1446

46 JPFA 0,333 0,5751 4 3 1 0 0 130,1220135 9,829280103 30,0254

47 SIPD 0,667 _{0,4123 5 3 0 0 0 158,3232491 0,45665354 28,8244}

48 SMCB 0,500 _{0,8065 8 3 1 1 0 44,55257841 11,352279 30,1299}

49 AKPI 0,400 0,751 5 3 1 1 0 103,3561138 0,458994865 28,1703

50 IGAR 0,333 0,8482 3 3 0 0 0 29,05189048 14,24971906 26,4674

51 TRST 0,333 _{0,6036 4 3 1 1 0 61,72519867 89,07852325 28,4141}

52 YPAS 0,333 0,8947 3 3 1 0 0 112,3087672 4,714140992 26,5796

53 BUDI 0,333 0,5268 7 3 1 0 0 169,2398743 0,158718287 28,4638

54 DPNS 0,333 0,6642 4 3 1 0 0 18,58738447 13,24912075 25,9411

56 ETWA 0,250 _{0,4815 4 3 1 0 0 119,5223747 4,016829057 27,5912}

57 INCI 0,000 0 3 3 1 0 0 14,27004147 3,359565766 25,6082

58 SRSN 0,333 0,7799 4 3 1 0 0 49,36962304 4,218756606 26,72

59 ALKA 0,000 0,9492 3 3 1 0 0 169,7296903 4,237162062 25,7197

60 ALMI 0,400 _{0,7597 5 3 1 0 0 220,0582429 0,741349374 28,2631}

61 BAJA 0,333 _{0 4 3 1 0 0 219,1935854 2,301173379 27,4331}

62 GDST 0,333 0,9798 4 3 1 0 0 46,79464867 4,002762955 27,7829

63 INAI 0,500 0,6586 5 3 1 0 0 373,791577 3,782112429 27,1404

64 JPRS 0,333 _{0,684 4 3 1 0 0 14,70379184 2,430965839 26,7112}

65 LION 0,333 _{0,577 4 3 1 0 0 16,58504312 19,69425394 26,7952}

66 LMSH 0,333 0,3222 3 3 1 0 0 31,81030505 32,11485204 25,5796

Data Variabel Tahun 2014

NO

KODE PERUSAHAAN

KOM.IND KEP.INS DEW.DIR KOM.AUDIT LAT.PEND KUAL.AUD FD

DER

ROA

SIZE

1

BIMA

0,667

0,8896

3

3

1

1

0

-153,6608557

9,657057542

25,36821983

2

JECC

0,667

0,9015

4

3

1

0

0

520,0435868

2,23014068

27,69162317

3

KBLM

0,333

0,8035

3

3

1

0

0

122,9682034

3,186361423

27,19599792

4

SCCO

0,333

0,6726

4

3

1

0

0

103,3426326

8,310284011

28,13543051

5

VOKS

0,400

0,5346

5

3

1

0

1

201,2288416

-5,495436054

28,07179198

6

ASII

0,364

0,5011

9

4

1

1

0

96,1611981

9384,863724

26,18722052

7

AUTO

0,300

0,8

9

3

1

1

0

41,8718999

6,650538359

30,29692386

8

IMAS

0,333

0,8954

6

3

1

1

1

248,9121281

-0,026133812

30,78680368

9

INDS

0,333

0,8811

3

3

1

0

0

24,8505321

5,603885982

28,45636517

10

LPIN

0,250

0,4427

4

3

1

0

1

33,25373332

-2,22561589

25,94683675

11

NIPS

0,333

0,6285

3

3

1

0

0

109,5618169

9,696131372

27,81903842

12

PRAS

0,333

0,5407

3

3

1

0

0

87,63303922

8,64522693

27,88320131

13

STAR

0,500

0,5442

2

3

1

0

0

58,29458381

0,044968264

27,37731246

14

TRIS

0,333

0,6707

3

3

1

0

0

69,26753239

6,764462974

26,98456789

15

UNIT

0,500

0,5479

2

3

1

0

0

82,37984026

0,089918693

26,81169232

16

INAF

0,333

0,8066

3

3

1

0

0

110,8819081

0,093309639

27,85283841

17

KLBF

0,333

0,5671

5

3

1

1

0

26,56035803

17,13649822

30,15073429

18

MERK

0,333

0,8665

5

3

1

1

0

36,06422884

25,17335302

27,26997423

19

PYFA

0,333

0,5385

3

3

1

0

0

70,67839986

6,144414844

26,9475569

20

ADES

0,333

0,9194

4

3

1

0

0

70,67839986

6,144414844

26,9475569

21

MBTO

0,333

0,6775

4

2

1

0

0

36,50341913

0,480593232

27,15198979

22

MRAT

0,333

0,8017

3

3

1

0

0

29,91105497

1,233595169

26,93544298

23

TCID

0,400

0,721

15

4

1

1

0

44,38872025

9,437982771

28,24795388

28

MYOR

0,400

0,3293

5

3

1

0

0

150,9686616

3,946717885

29,96230134

29

PSDN

0,333

0,721

6

3

1

1

1

64,0174338

-4,932294888

27,15448097

30

ROTI

0,333

0,7575

6

3

1

1

0

123,1897613

8,800155304

28,39317837

31

SKBM

0,333

0,8142

6

3

1

0

0

110,2058806

36,99985224

26,20746093

32

ULTJ

0,333

0,8092

3

3

1

0

0

28,78400302

9,713842873

28,70160545

33

KDSI

0,500

0,7568

4

3

1

0

0

140,1467347

4,672345583

27,58201678

34

KICI

0,333

0,7502

3

3

1

0

0

22,96136248

4,862216526

25,29535482

35

LMPI

0,500

0,8327

5

3

1

0

0

102,663286

0,211523912

27,41893125

36

GGRM

0,500

0,7555

7

3

1

1

0

75,21168435

9,221079824

31,69526036

37

HMSP

0,500

0,925

7

3

1

1

0

18,72392793

27,24233035

31,26888945

38

RMBA

0,667

0,9896

4

3

1

1

1

-833,8314053

-22,23021096

29,95835209

39

TIRT

0,500

0,7932

2

3

1

0

0

768,7525866

3,242330622

27,29374956

40

FASW

0,400

0,747

6

3

1

1

0

239,3370009

1,554308985

29,35038927

41

KBRI

0,333

0,75

3

3

1

0

1

91,90969581

-1,246118147

27,89285832

42

SPMA

0,800

0,742

4

3

0

0

0

159,9996271

2,345411497

28,36912111

43

KIAS

0,333

0,9631

4

3

1

0

0

11,13692055

3,723460103

28,48651799

44

MLIA

0,200

0,6969

6

3

1

0

0

445,9522448

0,201674199

31,90978947

45

CPIN

0,333

0,5553

7

5

1

1

0

90,64139675

8,37291843

30,66897148

46

JPFA

0,333

0,5751

5

3

1

0

0

197,3620575

2,026841597

30,38661849

47

SIPD

0,667

0,4144

8

3

0

0

0

117,6302208

0,063586364

28,66096727

48

SMCB

0,500

0,9536

8

3

1

1

0

96,32552812

3,792001466

30,47566023

49

AKPI

0,333

0,6513

5

3

1

1

0

114,9974996

0,760649884

28,43169581

50

IGAR

0,333

0,8482

3

3

0

0

0

32,8121738

9,315366038

26,58089895

51

TRST

0,500

0,5971

3

3

1

1

0

90,7330449

11,7992775

28,81303048

52

YPAS

0,333

0,8947

3

3

1

0

1

97,98367917

-2,786938954

26,49313251

57

INCI

0,333

0

3

3

1

0

0

7,929550758

7,451703797

25,72043081

58

SRSN

0,375

0,7799

6

3

1

0

0

40,90519286

3,120987079

26,86174207

59

ALKA

0,500

0,9492

3

3

1

0

0

287,2461889

1,461946512

26,22403005

60

ALMI

0,500

0,8213

5

3

1

0

1

401,1323857

-0,124080177

28,79805158

61

BAJA

0,333

0

4

4

1

0

0

417,5298953

1,444441138

27,60532683

62

GDST

0,333

0,9799

5

3

1

0

1

55,62365586

-1,030914136

27,9345443

63

INAI

0,500

0,7799

5

3

1

0

0

515,2425227

2,458424442

27,52263603

64

JPRS

1,000

0,6842

4

3

1

0

1

4,312029536

-1,868894352

26,63938164

65

LION

0,333

0,577

4

3

1

0

0

35,16472626

8,165598239

27,12036714