56 Lampiran 1
Daftar Populasi dan Sampel Perusahaan Manufaktur di BEI
No Kode Nama Perusahaan Kriteria Sampel
57
No Kode Nama Perusahaan Kriteria Sampel
1 2 3 59 SAIP Surabaya Agung Industri Pulp &
58
No Kode Nama Perusahaan Kriteria Sampel
1 2 3
97 SCCO Supreme Cable Manufacturing and Commerce Tbk
59
No Kode Nama Perusahaan Kriteria Sampel
1 2 3
126 MRAT Mustika Ratu Tbk √ - √ -
127 TCID Mandom Indonesia Tbk √ √ √ Sampel 25
128 UNVR Unilever Indonesia Tbk √ √ - -
129 KDSI Kedawung Setia Industrial Tbk √ √ - -
130 KICI Kedaung Indag Can Tbk √ √ - -
131 LMPI Langgeng Makmur Industry Tbk √ - - -
60 Lampiran 2
Daftar Sampel Perusahaan Manufaktur di BEI
No Kode Nama Perusahaan
1 AMFG Asahimas Flat Glass Tbk 2 ARNA Arwana Citra Mulia Tbk 3 ASII Astra International Tbk 4 AUTO Astra Auto Part Tbk
5 CPIN Charoen Pokphand Indonesia Tbk 6 HMSP Hanjaya Mandala Sampoerna Tbk 7 ICBP Indofood CBP Sukses Makmur Tbk 8 IGAR Champion Pacific Indonesia Tbk 9 INDF Indofood Sukses Makmur Tbk 10 INTP Indocement Tunggal Prakarsa Tbk 11 KAEF Kimia Farma Tbk
12 KLBF Kalbe Farma Tbk 13 LION Lion Metal Works 14 LMSH Lionmesh Prima Tbk 15 MAIN Malindo Feedmill Tbk 16 MERK Merck Tbk
17 MLBI Multi Bintang Indonesia Tbk 18 SKLT Sekar Laut Tbk
19 SMCB Holcom Indonesia Tbk 20 SMGR Semen Gresik Tbk 21 SMSM Selamat Sempurna Tbk 22 TOTO Surya Toto Indonesia Tbk 23 TRST Trias Sentosa Tbk
24 TSPC Tempo Scan Pacific Tbk 25 TCID Mandom Indonesia Tbk
61 Lampiran 3
Daftar Dividen Kas Perusahaan Manufaktur di BEI No Kode
perusahaan
2010 2011 2012
1 AMFG 34720000000 34720000000 34720000000 2 ARNA 27836566160 37096454880 74043709760 3 ASII 6500000000000 8000000000000 8700000000000 4 AUTO 456500000000 404900000000 419300000000 5 CPIN 652640000000 688716000.000 754308000000 6 HMSP 6420000000000 7660000000000 9945027000000 7 ICBP 676391000000 985431000000 1084557000000 8 IGAR 25305112500 24305112500 19444090000 9 INDF 1167797000000 1536575000000 1624380000000 10 INTP 968163000000 1078601000000 1656554000000 11 KAEF 27743208820 34353097492 30769997495 12 KLBF 964821370090 964821370090 964821370090 13 LION 10403200000 15604800000 20806400000
14 LMSH 480000000 960000000 1440000000
15 MAIN 39985000000 42375000000 61020000000 16 MERK 99993600000 185248000000 77968000000 17 MLBI 448349000000 507239000000 453343000000
18 SKLT 1381481000 1381481000 2072221500
19 SMCB 176247000000 421460000000 613032000000 20 SMGR 1816587315200 1962680652800 2181257164800 21 SMSM 136768541700 143966886000 151165230000 22 TCID 68362666780 74394666790 74394666790 23 TOTO 74304000000 99072000000 99072000000 24 TRST 56160000000 56160000000 28080000000 25 TSPC 315000000000 337500000000 337500000000
62 Lampiran 4
Daftar Laba Akuntansi Perusahaan Manufaktur di BEI
No Kode 2010 2011 2012
1 AMFG 330973000000 336995000000 346609000000
2 ARNA 80114048978 95949405045 158684349130
3 ASII 17004000000000 21077000000000 22742000000000 4 AUTO 1141179000000 1101583000000 1135914000000 5 CPIN 2219861000000 2362497000000 2680872000000 6 HMSP 6422748000000 8064426000000 9945296000000 7 ICBP 1827909000000 2066365000000 2282371000000
8 IGAR 53269906291 55322166080 44507701367
9 INDF 3934808000000 4891673000000 4779446000000 10 INTP 3224681000000 3601516000000 4763388000000 11 KAEF 138716458866 171763175754 205763997378 12 KLBF 1346097557038 1522956820292 1775098847932
13 LION 38631299358 52535147701 85373721654
14 LMSH 7350536344 10897341682 41282515026
15 MAIN 179906030000 204966319000 302421030000 16 MERK 118794278000 231158647000 107808155000 17 MLBI 443050000000 507382000000 578080000000
18 SKLT 4833843650 5976790919 7962693771
19 SMCB 830382000000 1063560000000 1350791000000 20 SMGR 3633219982000 3955272512000 4926639847000 21 SMSM 164849571377 241576270793 286929498426 22 TCID 131445098783 140038819641 150373851969 23 TOTO 193797649353 218124016284 235945643357 24 TRST 136727109110 145226055096 61453058755 25 TSPC 494760795087 586362346430 635176093653
63 Lampiran 5
Daftar Laba Tunai Perusahaan Manufaktur di BEI No Kode
perusahaan
2010 2011 2012
1 AMFG 481895000000 335387000000 411135000000 2 ARNA 115491387547 143852597433 237695889064 3 ASII 3391000000000 10011000000000 8932000000000 4 AUTO 3744778000000 258576000000 537785000000 5 CPIN 2408406000000 1094134000000 1689376000000 6 HMSP 7059975000000 11088270000000 4087495000000 7 ICBP 2252042000000 2174427000000 3053526000000 8 IGAR 84926087634 26838860043 32191725185 9 INDF 6989734000000 4976035000000 7419046000000 10 INTP 3390048000000 3883711000000 5674822000000 11 KAEF 139119874007 82611057157 230612654491 12 KLBF 1253907863696 1473495223306 1376343990025 13 LION 32525842443 40207285424 66606219113
14 LMSH 9647718776 5100086069 10588729023
15 MAIN 148915331000 66218691000 293046848000 16 MERK 159583168000 156230625000 88404562000 17 MLBI 320056000000 671755000000 539860000000
18 SKLT 8089259673 10232581561 15259831786
19 SMCB 1061234000000 2086236000000 1692112000000 20 SMGR 3359368278000 4415753320000 5591864816000 21 SMSM 145094611835 243517273152 411044895169 22 TCID 157211148765 73140815235 250437433262 23 TOTO 156057916260 253997021169 188137480794 24 TRST 135166096410 131729690468 76503968063 25 TSPC 578089303003 587799605916 635028604390
64 Lampiran 6
Rasio Pembayaran Dividen Kas Perusahaan Manufaktur di BEI
65 Lampiran 7
Cash Ratio Perusahaan Manufaktur di BEI
66 Lampiran 8
Hasil Output SPSS
Descriptive Statistics
N Minimum Maximum Mean Std. Deviation
Dividen Kas 63 480000000 2.E12 4.40E11 5.626E11
Laba Akuntansi 63 4833531934 5.E12 1.04E12 1.301E12
Laba Tunai 63 5100086069 7.E12 1.27E12 1.831E12
Valid N (listwise) 63
67 One-Sample Kolmogorov-Smirnov Test
Unstandardized Residual
N 63
Normal Parametersa,,b Mean -.0000036
Std. Deviation 2.00741995E11
Most Extreme Differences Absolute .159
Positive .140
Negative -.159
Kolmogorov-Smirnov Z 1.260
Asymp. Sig. (2-tailed) .084
a. Test distribution is Normal.
b. Calculated from data.
68
a. Predictors: (Constant), Laba Tunai, Laba Akuntansi
b. Dependent Variable: Dividen Kas
ANOVAb
Model Sum of Squares df Mean Square F Sig.
1 Regression 1.713E25 2 8.564E24 205.668 .000a
Residual 2.498E24 60 4.164E22
Total 1.963E25 62
a. Predictors: (Constant), Laba Tunai, Laba Akuntansi
b. Dependent Variable: Dividen Kas
Coefficientsa a. Dependent Variable: Dividen Kas
69 Uji Signifikan Likuiditas dalam Memoderasi Pengaruh Laba Akuntansi terhadap Dividen Kas
Coefficientsa
Model Unstandardized
Coefficients
Standardized
Coefficients
t Sig.
B Std. Error Beta
1 (Constant) 3.442E11 1.085E11 3.173 .002
Laba Akuntansi (Cash Ratio) 1.252E11 1.079E11 .147 1.160 .250
a. Dependent Variable: DividenKas
Uji Signifikan Likuiditas dalam Memoderasi Pengaruh Laba Tunai terhadap Dividen Kas
Coefficientsa
Model Unstandardized
Coefficients
Standardized
Coefficients
t Sig.
B Std. Error Beta
1 (Constant) 3.503E11 1.085E11 3.227 .002
Laba Tunai (Cash Ratio) 1.142E11 1.052E11 .138 1.086 .282
a. Dependent Variable: DividenKas
70 Lampiran 9
Tabel Durbin-Watson (DW), α = 5%
N
k=1 k=2 k=3 k=4 k=5
dL dU dL dU dL dU dL dU dL dU
60 1.5485 1.6162 1.5144 1.6518 1.4797 1.6889 1.4443 1.7274 1.4083 1.7671 61 1.5524 1.6189 1.5189 1.6540 1.4847 1.6904 1.4499 1.7281 1.4146 1.7671 62 1.5562 1.6216 1.5232 1.6561 1.4896 1.6918 1.4554 1.7288 1.4206 1.7671 63 1.5599 1.6243 1.5274 1.6581 1.4943 1.6932 1.4607 1.7296 1.4265 1.7671 64 1.5635 1.6268 1.5315 1.6601 1.4990 1.6946 1.4659 1.7303 1.4322 1.7672 65 1.5670 1.6294 1.5355 1.6621 1.5035 1.6960 1.4709 1.7311 1.4378 1.7673 66 1.5704 1.6318 1.5395 1.6640 1.5079 1.6974 1.4758 1.7319 1.4433 1.7675 67 1.5738 1.6343 1.5433 1.6660 1.5122 1.6988 1.4806 1.7327 1.4486 1.7676 68 1.5771 1.6367 1.5470 1.6678 1.5164 1.7001 1.4853 1.7335 1.4537 1.7678 69 1.5803 1.6390 1.5507 1.6697 1.5205 1.7015 1.4899 1.7343 1.4588 1.7680 70 1.5834 1.6413 1.5542 1.6715 1.5245 1.7028 1.4943 1.7351 1.4637 1.7683 71 1.5865 1.6435 1.5577 1.6733 1.5284 1.7041 1.4987 1.7358 1.4685 1.7685 72 1.5895 1.6457 1.5611 1.6751 1.5323 1.7054 1.5029 1.7366 1.4732 1.7688 73 1.5924 1.6479 1.5645 1.6768 1.5360 1.7067 1.5071 1.7375 1.4778 1.7691 74 1.5953 1.6500 1.5677 1.6785 1.5397 1.7079 1.5112 1.7383 1.4822 1.7694 75 1.5981 1.6521 1.5709 1.6802 1.5432 1.7092 1.5151 1.7390 1.4866 1.7698
