LAMPIRAN
Lampiran I Daftar Populasi dan Sampel Penelitian
No. Nama Perusahaan Kriteria Sampel
Lampiran II Daftar Sampel Penelitian
No Nama Perusahaan
1 Bentoel International Investama Tbk.
2 Cahaya Kalbar Tbk.
3 Darya-Varia Laboratoria Tbk. [S]
4 Delta Djakarta Tbk.
5 HM Sampoerna Tbk.
6 Indofood Sukses Makmur Tbk
7 Kalbe Farma Tbk. [S]
8 Kedaung Indah Can Tbk. [S]
9 Kedawung Setia Industrial Tbk. [S]
10 Kimia Farma (Persero) Tbk. [S]
11 Langgeng Makmur Industri Tbk. [S]
12 Mandom Indonesia Tbk. [S]
13 Mayora Indah Tbk. [S]
14 Merck Tbk. [S]
15 Multi Bintang Indonesia Tbk.
16 Mustika Ratu Tbk. [S]
17 Prasidha Aneka Niaga Tbk.
Lampiran III Data Variabel Debt Covenant Tahun 2008
No Nama Perusahaan
Utang Jangka
Panjang Total Aktiva Leverage
(a) (b)
(a/b x 100%)
1 Bentoel International Investama Tbk.
1,355,176,592,78
8 4,455,531,963,727 30.416
2 Cahaya Kalbar Tbk. 3,134,263,343 604,641,844,990 0.518
3 Darya-Varia Laboratoria Tbk. [S] 19,164,521 637,660,844 3.005
4 Delta Djakarta Tbk. 4,834,971 698,296,738 0.692
5 HM Sampoerna Tbk. 112,699 16,133,819 0.699
6 Indofood Sukses Makmur Tbk 7,200,598 39,594,264 18.186
7 Kalbe Farma Tbk. [S] 490,843,640 5,703,832,411,898 0.009
8 Kedaung Indah Can Tbk. [S] 396,983,377 86,218,216,167 0.460
9 Kedawung Setia Industrial Tbk. [S] 495,485,884 485,721,853,713 0.102
10 Kimia Farma (Persero) Tbk. [S] 48,050,308,650 1,445,669,799,639 3.324 11 Langgeng Makmur Industri Tbk. [S] 28,000,000,000 560,078,203,949 4.999
12 Mandom Indonesia Tbk. [S] 33,222,622,832 910,789,677,565 3.648
13 Mayora Indah Tbk. [S] 747,465,429,010 2,922,998,415,306 25.572
14 Merck Tbk. [S] 9,320,194 375,064,492 2.485
15 Multi Bintang Indonesia Tbk. 35,979 941,389 3.822
16 Mustika Ratu Tbk. [S] 113,114,250 354,780,623,962 0.032
17 Prasidha Aneka Niaga Tbk. 87,956,666,433 286,965,007,378 30.651
18 Sekar Laut Tbk. [S] 31,574,437,359 201,003,449,401 15.708
19 Tempo Scan Pacific Tbk. [S] 1,389,275,887 2,967,057,055,450 0.047
20 Tiga Pilar Sejahtera Food Tbk. 255,108,182,685 1,016,957,755,151 25.085
Lampiran IV Data variable Debt Covenant Tahun 2009
No Nama Perusahaan Utang Jangka
Panjang
Total Aktiva Leverage
(a) (b) (a/b x 100%)
1 Bentoel International Investama Tbk. 1,352,871,984,708 4,302,659,178,165 31.443
2 Cahaya Kalbar Tbk. 180,376,054,240 568,362,939,854 31.736
3 Darya-Varia Laboratoria Tbk. [S] 2,328,742 783,613,064 0.297
4 Delta Djakarta Tbk. 18,141,939 760,425,630 2.386
5 HM Sampoerna Tbk. 76,340 17,716,447 0.431
6 Indofood Sukses Makmur Tbk 10,557,898 40,382,953 26.144
7 Kalbe Farma Tbk. [S] 1,045,834,600 6,482,446,670,172 0.016
8 Kedaung Indah Can Tbk. [S] 443,077,039 84,276,874,394 0.526
9 Kedawung Setia Industrial Tbk. [S] 399,468,860 550,691,466,904 0.073
10 Kimia Farma (Persero) Tbk. [S] 5,452,008,226 1,565,831,266,274 0.348
11 Langgeng Makmur Industri Tbk. [S] 18,787,894,817 540,513,720,495 3.476
12 Mandom Indonesia Tbk. [S] 36,311,974,128 994,620,225,969 3.651
13 Mayora Indah Tbk. [S] 698,039,294,140 3,246,498,515,952 21.501
14 Merck Tbk. [S] 11,677,839 433,970,635 2.691
15 Multi Bintang Indonesia Tbk. 35,928 993,465 3.616
16 Mustika Ratu Tbk. [S] 1,261,838,020 365,635,717,933 0.345
17 Prasidha Aneka Niaga Tbk. 24,823,200,000 353,628,509,667 7.020
18 Sekar Laut Tbk. [S] 24,633,175,775 196,186,028,659 12.556
19 Tempo Scan Pacific Tbk. [S] 5,399,074,375 3,263,102,915,008 0.165
20 Tiga Pilar Sejahtera Food Tbk. 538,174,359,149 1,347,036,482,667 39.952
Lampiran V Data Variabel Debt Covenant Tahun 2010
No Nama Perusahaan
Utang Jangka
Panjang Total Aktiva Leverage
(a) (b) (a/b x 100%)
1 Bentoel International Investama Tbk. 1,347,416 4,902,597 27.484
2 Cahaya Kalbar Tbk. 144,384,000,000 850,469,914,144 16.977
3 Darya-Varia Laboratoria Tbk. [S] 4,001,320 854,109,991 0.468
4 Delta Djakarta Tbk. 5,219,231 708,583,733 0.737
5 HM Sampoerna Tbk. 44,928 20,525,123 0.219
6 Indofood Sukses Makmur Tbk 9,252,958 47,275,955 19.572
7 Kalbe Farma Tbk. [S] 745,147,107 7,032,496,663,288 0.011
8 Kedaung Indah Can Tbk. [S] 343,492,000 85,942,208,666 0.400
9 Kedawung Setia Industrial Tbk. [S] 305,796,661 557,724,815,222 0.055
10 Kimia Farma (Persero) Tbk. [S] 4,657,870,140 1,657,291,834,312 0.281
11 Langgeng Makmur Industri Tbk. [S] 5,464,413,684 608,920,103,517 0.897
12 Mandom Indonesia Tbk. [S] 41,592,045,669 1,047,238,440,003 3.972
13 Mayora Indah Tbk. [S] 1,138,365,552,402 4,399,191,135,535 25.877
14 Merck Tbk. [S] 166,250 434,768,493 0.038
15 Multi Bintang Indonesia Tbk. 33,688 1,137,082 2.963
16 Mustika Ratu Tbk. [S] 599,923,385 386,352,442,915 0.155
17 Prasidha Aneka Niaga Tbk. 1,275,255,082 414,611,350,180 0.308
18 Sekar Laut Tbk. [S] 18,932,800,250 199,375,442,469 9.496
19 Tempo Scan Pacific Tbk. [S] 3,625,297,246 3,589,595,911,220 0.101
20 Tiga Pilar Sejahtera Food Tbk. 813,365,480,147 1,936,949,441,138 41.992
Lampiran VI Data Variabel Growth Opportunity Tahun 2008
No Nama Perusahaan
Jumlah Book Value
Lampiran VII Data Variabel Growth Opportunity Tahun 2009
No Nama Perusahaan
Jumlah Book Value
Lampiran VIII Data Variabel Growth Opportunity Tahun 2010
No Nama Perusahaan
Jumlah Book Value
Lampiran IX Data Variabel Konservatisme Tahun 2008
No Nama Perusahaan
Net income
Cashflow
from NI - CF Skor Keterangan
Operating
1 Bentoel International Investama Tbk. 239 (55) 294.00 0 Nonkonservatis
Lampiran X Data Variabel Konservatisme Tahun 2009
No Nama Perusahaan
Lampiran XI Data Variabel Konservatisme Tahun 2010
No Nama Perusahaan
Net income
Cashflow
from NI - CF Skor Keterangan
Operating
1 Bentoel International Investama Tbk. 218 563 -345.00 1 Konservatis
Lampiran XIIDescriptive Statistics
Descriptive Statistics
N Minimum Maximum Mean Std. Deviation
DebtCovenant 63 .01 41.99 8.5074 11.67292
GrowthOpportunities 63 .17 35.40 2.7627 5.52894
Konservatisme 63 -434.00 334.00 -8.8317 130.70389
Valid N (listwise) 63
Lampiran XV Uji Kolmogorov Smirnov (Hasil Uji Normalitas)
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N 63
Normal Parametersa Mean .0000000
Std. Deviation 1.29976091E2
Most Extreme Differences Absolute .153
Positive .138
Negative -.153
Kolmogorov-Smirnov Z 1.216
Asymp. Sig. (2-tailed) .104
a. Test distribution is Normal.
Lampiran XVI Hasil Uji Multikolinearitas
Coefficientsa
Collinearity Statistics
B Std. Error Beta Tolerance VIF
Lampiran XVII Scatterplot (Hasil Uji Heteroskedastisitas)
Lampiran XVIII Uji Glejser (Hasil Uji Heteroskedastisitas) Coefficientsa
Model
Unstandardized
Coefficients
Standardized
Coefficients
Lampiran XIX Uji Durbin Watson (Hasil Uji Autokorelasi)
Model Summaryb
Model R R Square
Adjusted R
Square
Std. Error of the
Estimate Durbin-Watson
1 .105a .011 -.022 132.12460 2.215
a. Predictors: (Constant), GrowthOpportunities, DebtCovenant
b. Dependent Variable: Konservatisme
Lampiran XX Hasil Analisis Regresi
Lampiran XXI Uji Koefisien Determinasi (R2)
Model Summaryb
Adjusted R Std. Error of the
GrowthOpportunities 1.717 3.046 .073 .564 .575
Lampiran XXII Uji Signifikansi Simultan (Uji F)
ANOVAb
Model Sum of Squares df Mean Square F Sig.
1 Regression
11762.727 2 5881.363 .337 .715a
Residual 1047414.630 60 17456.910
Total 1059177.357 62
a. Predictors: (Constant), GrowthOpportunities, DebtCovenant
b. Dependent Variable: Konservatisme
Lampiran XXIII Uji Signifikansi Parsial (Uji t)
Coefficientsa
Model
Unstandardized Coefficients
Standardized
GrowthOpportunities 1.717 3.046 .073 .564 .575
