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1966. Financial Ratios as Predictors of Failure. Journal of Accounting Research, Vol. 4, Empirical Research in Accounting: Selected Studies 1966 (1966), pp. 71-111

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LAMPIRAN

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Lampiran 1 : Tabulasi Data

NAMA PERUSAHAAN TAHUN GCG (X1) CSR (X2) FD (Y) LC (Z)

PT Aneka Tambang (Persero) Tbk

2017 95,87 0,5055 1,3724 0,3824 2018 84,07 0,5495 1,4322 0,4417 2019 85,71 0,5604 1,4383 0,4364 2020 93,15 0,5385 1,5190 0,4615 2021 93,84 0,5385 1,9654 0,4929

PT Bank Central Asia Tbk

2017 74,89 0,1868 1,9048 0,8828 2018 77,63 0,2198 1,9946 0,8933 2019 80,63 0,2527 2,0655 0,8907 2020 80,20 0,2747 1,8055 0,8691 2021 79,73 0,2857 1,7735 0,8853

PT Bank CIMB Niaga Tbk

2017 89,38 0,2088 1,2753 0,6785 2018 83,84 0,2308 1,3278 0,7110 2019 81,03 0,2527 1,5181 0,7182 2020 81,09 0,2747 1,2382 0,6717 2021 81,13 0,2857 2,0122 0,7165

PT Bank Danamon Indonesia Tbk

2017 95,00 0,2857 1,9360 0,6479 2018 98,20 0,2967 2,4497 0,6749 2019 98,60 0,2967 2,5726 0,6789 2020 98,66 0,2527 2,2495 0,6582 2021 98,70 0,2198 2,4518 0,6682

PT Bank Mandiri (Persero) Tbk

2017 104,09 0,4615 2,0470 0,6550 2018 93,86 0,4505 1,0349 0,6580 2019 91,34 0,5055 -0,4130 0,6598 2020 94,94 0,5275 1,3844 0,5841 2021 78,44 0,5385 1,1008 0,6420

PT Bank OCBC NISP Tbk

2017 90,00 0,2418 2,2692 0,4937 2018 92,56 0,2637 1,5411 0,6087 2019 95,38 0,2857 1,6245 0,6437 2020 95,44 0,3077 1,4768 0,6586 2021 95,48 0,3187 1,5118 0,6851

PT Bank Rakyat Indonesia (Persero) Tbk

2017 88,48 0,3846 1,8111 0,8595 2018 89,06 0,3407 1,8693 0,8805 2019 90,75 0,3956 1,9550 0,8685 2020 110,20 0,4176 1,7530 0,7277 2021 110,22 0,4286 1,8981 0,6341

PT Bank Tabungan Negara (Persero) Tbk

2017 80,91 0,3407 1,6968 0,5314 2018 87,97 0,3626 1,6761 0,5753 2019 88,62 0,4286 1,5851 0,5606 2020 89,62 0,3516 1,8886 0,4384 2021 94,91 0,3516 1,4700 0,5204

PT Indo Tambangraya Megah Tbk

2017 90,54 0,3956 7,9820 0,6103 2018 92,43 0,3297 6,9414 0,6192 2019 93,56 0,3846 6,5872 0,5803 2020 93,62 0,4066 5,7874 0,5733 2021 93,66 0,4176 9,3555 0,7110

PT XL AXIATA Tbk 2017 95,00 0,1319 0,2329 0,3885

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2018 99,59 0,1429 -0,7182 0,2794 2019 97,90 0,1538 -0,5907 0,3060 2020 97,96 0,1758 -0,3761 0,3119 2021 98,00 0,1868 -0,3216 0,3452

PT Astra International Tbk

2017 90,00 0,2527 3,6030 0,7256 2018 92,56 0,2527 3,2490 0,7326 2019 95,38 0,2527 3,6854 0,7522 2020 95,44 0,2747 4,2484 0,7802 2021 95,48 0,2857 4,0650 0,7833

PT Bank Pembangunan Daerah Jawa Barat dan Banten Tbk

2017 88,54 0,3736 -0,5178 - 1,6223 2018 89,01 0,1538 -0,6560 - 1,9888 2019 90,33 0,2088 -1,0690 - 2,7598 2020 90,39 0,2308 -1,1780 - 1,7569 2021 90,43 0,2418 -0,4916 - 1,4052

PT Bank Pembangunan Daerah Jawa Timur Tbk

2017 80,10 0,2088 1,4602 0,3809 2018 80,38 0,2418 1,1948 0,4223 2019 80,44 0,2198 1,0734 0,4649 2020 80,50 0,2418 1,1230 0,5033 2021 80,54 0,2527 1,0744 0,5339

PT Wijaya Karya (Persero) Tbk

2017 87,16 0,3846 2,2673 0,2638 2018 88,46 0,1209 2,9371 0,3183 2019 88,97 0,1758 2,4210 0,3779 2020 89,03 0,1978 0,9289 0,2434 2021 89,07 0,2088 0,5869 0,2364

PT Bank Internasional Indonesia Tbk

2017 79,12 0,2418 -4,3584 0,5241 2018 98,36 0,1319 1,7884 0,4851 2019 82,04 0,1868 2,0354 0,5005 2020 82,10 0,2088 2,0083 0,5223 2021 82,14 0,2198 2,0726 0,5434

PT Bank Negara Indonesia (Persero) Tbk

2017 88,76 0,2637 1,3082 0,5977 2018 88,93 0,2418 1,5962 0,6437 2019 89,21 0,2967 1,7599 0,6597 2020 89,27 0,3187 1,3985 0,5934 2021 89,31 0,3297 1,3422 0,6185

PT Bank Pan Indonesia Tbk

2017 77,51 0,4945 1,7172 0,5910 2018 76,43 0,5055 2,2840 0,6028 2019 77,90 0,5165 2,3189 0,6275 2020 77,96 0,5385 2,3349 0,6108 2021 78,00 0,5385 2,2438 0,6414

PT Jasa Marga (Persero) Tbk

2017 89,98 0,2527 0,4305 0,4425 2018 100,02 0,2308 -0,5532 0,4895 2019 99,81 0,2857 -1,0556 0,5074 2020 94,98 0,3077 0,4859 0,4869 2021 99,91 0,3187 0,8257 0,5364

PT Telekomunikasi Indonesia (Persero) Tbk

2017 82,04 0,3516 4,2795 0,7571 2018 82,04 0,2967 3,9207 0,7757 2019 82,04 0,3516 3,1950 0,7803 2020 82,10 0,3736 2,7133 0,7816 2021 82,14 0,3846 3,2660 0,7193

PT AKR Corporindo Tbk 2017 88,76 0,3516 4,0938 0,6230

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2018 90,62 0,5714 3,4400 0,6457 2019 92,62 0,6593 2,8146 0,6359 2020 92,68 0,7033 4,0393 0,6565 2021 92,72 0,7582 3,1746 0,6654

PT Prodia Widyahusada Tbk

2017 76,40 0,2527 9,4779 0,9148 2018 76,60 0,2198 9,2751 0,1914 2019 77,21 0,1868 10,1278 0,2383 2020 77,27 0,2088 9,4134 0,2931 2021 77,31 0,2198 11,8554 0,4443

PT Dian Swastatika Sentosa Tbk

2017 80,10 0,2527 3,0748 0,4362 2018 80,38 0,2747 2,2108 0,4790 2019 80,44 0,2967 2,0983 0,4730 2020 80,50 0,3187 2,9327 0,4269 2021 80,54 0,3297 4,2227 0,4653

PT Indosat Tbk

2017 80,93 0,1868 0,5682 0,7819 2018 83,28 0,2088 -0,4513 0,7001 2019 84,65 0,2308 -0,0210 0,7400 2020 84,71 0,2527 -0,6667 0,7300 2021 84,75 0,2637 -0,4306 0,6506

PT Kalbe Farma Tbk

2017 79,73 0,6044 5,3331 0,9076 2018 81,68 0,6154 5,4426 0,9070 2019 82,32 0,6264 4,9279 0,9060 2020 82,38 0,6484 4,6612 0,9234 2021 82,42 0,6593 5,0240 0,8815

PT Matahari Department Store Tbk

2017 69,78 0,2308 7,5088 0,8339 2018 65,52 0,2198 6,5003 0,7870 2019 65,36 0,2088 7,2153 0,5189 2020 65,42 0,2308 -0,1904 0,5174 2021 65,46 0,2418 3,4056 0,7538

PT Perusahaan Gas Negara (Persero) Tbk

2017 77,58 0,4835 3,6577 0,5965 2018 76,80 0,4396 3,0583 0,8616 2019 76,95 0,4945 3,2602 0,8437 2020 77,01 0,5165 -1,5061 0,8109 2021 77,05 0,5275 -0,3225 0,8220

PT Saratoga Investama Sedaya Tbk

2017 76,06 0,2967 7,7501 0,7403 2018 74,43 0,3187 6,0437 0,7240 2019 77,86 0,3407 9,6411 0,7542 2020 77,92 0,3626 19,0099 0,8234 2021 77,96 0,3736 23,0158 0,9006

PT Vale Indonesia Tbk

2017 88,89 0,3736 9,1299 0,7724 2018 90,44 0,4945 10,4838 0,7801 2019 92,34 0,6154 11,1264 0,7867 2020 92,40 0,6374 11,7180 0,7950 2021 92,44 0,6484 11,4260 0,8078

PT Agung Podomoro Land Tbk

2017 71,95 0,4396 2,3026 0,5031 2018 70,43 0,4066 1,5392 0,4729 2019 70,87 0,3187 2,2386 0,4461 2020 70,93 0,3407 2,3878 0,4288 2021 70,97 0,3516 1,9720 0,4003

PT Astra Otoparts Tbk 2017 77,87 0,2637 2,5294 0,5683

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2018 78,09 0,2527 2,3639 0,5814 2019 78,57 0,2747 2,5963 0,5955 2020 78,63 0,2967 2,5562 0,5898 2021 78,67 0,3077 2,2940 0,6037

PT Bukit Asam (Persero) Tbk

2017 80,21 0,1648 7,7957 0,9004 2018 83,06 0,1648 8,0891 0,9117 2019 85,50 0,1429 7,8219 0,9259 2020 85,56 0,1429 6,7393 0,9163 2021 85,60 0,1538 8,0213 0,9117

PT Bumi Serpong Damai Tbk

2017 89,99 0,2857 5,3034 0,5880 2018 88,97 0,2527 4,7022 0,6114 2019 90,05 0,2637 5,5380 0,6346 2020 90,11 0,2857 4,3401 0,6100 2021 90,15 0,2967 4,6975 0,6246

PT Golden Energy Mines Tbk

2017 64,62 0,3736 5,2109 0,2473 2018 64,75 0,2857 3,3523 0,3040 2019 65,43 0,1978 3,0902 0,3864 2020 65,49 0,2198 2,9841 0,3702 2021 65,53 0,2308 4,8394 0,3078

PT PP London Sumatra Indonesia Tbk

2017 92,77 0,3516 9,4084 0,7899 2018 92,83 0,3626 8,8884 0,8147 2019 92,88 0,3956 8,7299 0,8133 2020 92,94 0,4176 10,1460 0,8083 2021 92,98 0,4286 11,3929 0,8219

PT Sarana Menara Nusantara Tbk

2017 64,78 0,2967 3,0694 0,9217 2018 65,52 0,3187 1,7883 0,9338 2019 65,36 0,3077 1,7239 0,9353 2020 65,42 0,3297 1,2907 0,9449 2021 65,46 0,3407 -0,1794 0,9534

PT Bank Mega Tbk

2017 73,94 0,2088 1,3755 0,2880 2018 75,61 0,2198 -0,6948 0,3562 2019 79,40 0,2308 -0,2064 0,4083 2020 79,46 0,2527 1,2974 0,4577 2021 79,50 0,2637 1,3107 0,5471

PT Global Mediacom Tbk

2017 74,34 0,2198 3,5705 0,4664 2018 76,82 0,2088 2,8184 0,5143 2019 79,91 0,1978 3,5460 0,5041 2020 79,97 0,2198 4,2821 0,4657 2021 80,01 0,2308 4,7332 0,4500

PT Indofood CBP Sukses Makmur Tbk

2017 88,76 0,3297 1,4619 0,4565 2018 89,62 0,3077 1,2606 0,4669 2019 90,62 0,3516 1,5481 0,4941 2020 90,68 0,3736 1,3228 0,4487 2021 90,72 0,3846 1,2687 0,4919

PT Summarecon Agung Tbk

2017 71,61 0,2637 2,5502 0,6036 2018 74,94 0,2747 2,6312 0,6000 2019 79,94 0,2857 2,2779 0,6243 2020 80,00 0,3077 2,3563 0,5923 2021 80,04 0,3187 3,2342 0,5080

PT Unilever Tbk 2017 93,02 0,3846 2,1149 0,9656

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2018 100,17 0,1758 2,6331 0,9767 2019 103,94 0,2308 1,8715 0,9674 2020 106,64 0,2527 1,7297 0,9651 2021 106,69 0,2637 1,4755 0,9601

PT United Tractor Tbk

2017 76,80 0,3626 5,4295 0,6936 2018 80,70 0,2527 3,4518 0,7103 2019 84,81 0,3077 4,6483 0,7701 2020 84,87 0,3297 5,4330 0,7838 2021 84,91 0,3407 6,1181 0,7891

PT Wijaya Karya Beton Tbk

2017 87,16 0,4176 1,6049 0,3237 2018 88,46 0,2418 1,9730 0,4074 2019 80,41 0,2967 2,0872 0,4706 2020 80,47 0,3187 1,6871 0,4319 2021 80,51 0,3297 1,6866 0,4418

PT Timah Tbk

2017 76,09 0,2637 4,6291 0,8072 2018 83,65 0,1868 2,9436 0,8468 2019 95,37 0,1099 1,1299 0,9291 2020 95,43 0,1319 1,7667 0,9116 2021 95,47 0,1429 3,6721 0,9373

PT BFI Finance Indonesia

2017 92,05 0,0549 3,6090 0,8799 2018 92,05 0,1978 3,9425 0,8936 2019 92,05 0,3407 3,6329 0,9082 2020 92,11 0,3626 4,9159 0,8967 2021 92,15 0,3736 5,7055 0,8991

PT Selamat Sempurna Tbk

2017 79,18 0,3956 10,0598 0,7614 2018 79,58 0,4176 9,1388 0,7749 2019 80,18 0,4396 10,9628 0,7752 2020 80,24 0,4615 10,8668 0,7737 2021 80,28 0,4725 10,3481 0,7892

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Lampiran 2 : Hasil Olah Data SPSS

One-Sample Kolmogorov-Smirnov Test

Unstandardized Residual

N 225

Most Extreme Differences Negative -0,116

Test Statistic 0,175

Asymp. Sig. (2-tailed) .050

c

a. Test distribution is Normal.

b. Calculated from data.

c. Lilliefors Significance Correction.

Coefficients

a

Model

Unstandardized Coefficients

Standardized

Coefficients t Sig.

Collinearity Statistics B

Std.

Error Beta Tolerance VIF

1 (Constant) 6,016 2,000 3,007 0,003

Corporate Social

Responsibility

2,763 0,913 0,198 3,028 0,003 0,976 1,024

Good Corporate Governance

-0,048 0,023 -0,140 -2,106 0,036 0,939 1,065

a. Dependent Variable: Financial Distress

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Coefficients

a

Model

Unstandardized Coefficients

Standardized

Coefficients t Sig.

B

Std.

Error Beta

1 (Constant) 7,300 1,923 3,796 0,000

Corporate Social Responsibility

2,907 0,917 0,208 3,169 0,002

Good Corporate Governance

-0,058 0,022 -0,170 -2,588 0,010

a. Dependent Variable: Financial Distress

Referensi

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