78
Lampiran i DATA VARIABEL PENELITIAN
Data Variabel Cash Holding
79
Data Variabel Kepemilikan Manajerial
80
Data Variabel Ukuran Perusahaan
81
Data Variabel Financial Leverage
83
Data Coefficient of Varians Earnings
NO KODE EARNINGS STANDAR
DEVIASI MEAN
CV EARNINGS
2009 2010 2011
1 BBCA 6807242 8479273 10770209 1989521.838 8685574.667 0.229060473
2 BBKP 362191 492599 747258 195846.0481 534016 0.36674191
3 BBNI 2483995 4101706 5991144 1755328.029 4192281.667 0.418704698
4 BBTN 490453 915938 1026201 282907.9161 810864 0.348896876
5 BDMN 1532533 2883468 3402209 965212.0617 2606070 0.370370735
6 BJBR 709106 890171 962695 130608.6047 853990.6667 0.152939148
7 BNGA 1568130 2584153 3176960 813639.6464 2443081 0.333038342
8 BSIM 48766 101806 113719 34578.54194 88097 0.392505329
9 BSWD 36950 35092 47737 6827.732152 39926.33333 0.171008244
10 BTPN 420423 836819 1399907 491569.3628 885716.3333 0.554996385
11 BVIC 46240 106801 210587 83115.48685 121209.3333 0.685718538
12 MAYA 41098 76954 180197 72218.7667 99416.33333 0.726427583
13 MCOR 16069 28293 36214 10148.80487 26858.66667 0.377859594
14 NISP 435865 320986 753221 223882.0786 503357.3333 0.444777624
15 SDRA 35645 59941 99424 32189.44896 65003.33333 0.495196897
NO KODE EARNINGS STANDAR
DEVIASI MEAN
CV EARNINGS
2010 2011 2012
1 BBCA 8479273 10770209 11898523 1742256.717 10382668.33 0.167804331
2 BBKP 492599 747258 838537 179283.8355 692798 0.258782265
3 BBNI 4101706 5991144 7202604 1562752.897 5765151.333 0.271068842 4 BBTN 915938 1026201 1357839 230006.589 1099992.667 0.209098293 5 BDMN 2883468 3402209 4081947 601039.0846 3455874.667 0.173918079
6 BJBR 890171 962695 1193304 158287.6375 1015390 0.155888513
7 BNGA 2584153 3176960 4249861 844306.4053 3336991.333 0.253014264
8 BSIM 101806 113719 233351 72752.80294 149625.3333 0.486233189
9 BSWD 35092 47737 54629 9908.666728 45819.33333 0.216255148
10 BTPN 836819 1399907 1977268 570239.3856 1404664.667 0.405961223 11 BVIC 106801 210587 251411 74554.43746 189599.6667 0.393220298
12 MAYA 76954 180197 265623 94474.60866 174258 0.542153638
13 MCOR 28293 36214 94081 35915.16132 52862.66667 0.679405024
14 NISP 320986 753221 855931 283884.54 643379.3333 0.441239756
84
1 BBCA 10770209 11898523 13004312 1117070.425 11891014.67 0.093942397
2 BBKP 747258 838537 884629 69913.1842 823474.6667 0.084900225
3 BBNI 5991144 7202604 6243854 639100.8317 6479200.667 0.098638839
4 BBTN 1026201 1357839 1443057 220232.7539 1275699 0.172636926
5 BDMN 3402209 4081947 4076753 390956.1643 3853636.333 0.101451235
6 BJBR 962695 1193304 1376387 207300.4931 1177462 0.176057056
7 BNGA 3176960 4249861 4296151 633225.5804 3907657.333 0.162047367
8 BSIM 113719 233351 221156 65832.16339 189408.6667 0.347566796
9 BSWD 47737 54629 81092 17608.45468 61152.66667 0.287942548
10 BTPN 1399907 1977268 2131039 385474.8687 1836071.333 0.209945475
11 BVIC 210587 251411 172991 39221.07128 211663 0.18529961
12 MAYA 180197 265623 365600 92796.61849 270473.3333 0.343089714
13 MCOR 36214 94081 78306 29914.25741 69533.66667 0.43021257
14 NISP 753221 855931 1040088 145347.7557 883080 0.164591833
15 SDRA 99424 91236 85146 7164.643839 91935.33333 0.077931341
Data Coefficient of Varians Sales
NO. KODE SALES STANDAR
DEVIASI MEAN CV SALES
2009 2010 2011
1 BBCA 19383875 20296328 27613956 4511364.969 22431386.33 0.20111842 2 BBKP 1766231 2315675 2737851 487197.2066 2273252.333 0.214317258 3 BBNI 15428153 18781770 20797289 2712215.737 18335737.33 0.147919644 4 BBTN 2567066 3842708 4297890 897236.9516 3569221.333 0.251381707 5 BDMN 12640922 13865285 15454706 1410833.339 13986971 0.100867682 6 BJBR 2365121 2961293 3301377 473929.2279 2875930.333 0.164791623 7 BNGA 7440380 8694292 10188511 1375815.499 8774394.333 0.156798914
8 BSIM 379548 497028 1116021 395673.7638 664199 0.595715687
9 BSWD 83004 94469 110586 13856.22987 96019.6667 0.144306165
10 BTPN 2341665 3674305 4826738 1243625.011 3614236 0.344090704 11 BVIC 121152 118646 279944 92410.51898 173247.3333 0.533402259 12 INPC 404711 504290 761444 128497.9893 522893.3333 0.245744172 13 MCOR 102319 140471 215570 57621.21124 152786.6667 0.377135077 14 NISP 2223358 2288298 2906308 376955.8476 2472654.667 0.152449856
85
NO. KODE SALES STANDAR
DEVIASI MEAN CV SALES
2010 2011 2012
1 BBCA 20296328 27613956 27613956 4224834.496 19817582.17 0.213186173 2 BBKP 2315675 2737851 3125455 405012.9801 2089439.66 0.193838084 3 BBNI 18781770 20797289 23904804 2580841.067 15760978.02 0.163748789 4 BBTN 3842708 4297890 5298313 744627.7312 3446943.577 0.216025506 5 BDMN 13865285 15454706 18035169 2104478.597 11864784.53 0.177371834 6 BJBR 2961293 3301377 3985737 521774.4158 2602962.805 0.200454042 7 BNGA 8694292 10188511 12424529 1877371.167 8163470.389 0.22997219 8 BSIM 497028 1116021 1731534 617253.8175 1154936.272 0.534448378
9 BSWD 94469 110586 112035 9750.39868 77457.1329 0.125881224
10 BTPN 3674305 4826738 6353919 1344167.327 4174941.442 0.321960762 11 BVIC 118646 279944 423804 152662.0174 285470.0058 0.534774282 12 INPC 504290 761444 908991 207561.9289 594198.9763 0.349313845
13 MCOR 140471 215570 292266 75898.90013 194578.3 0.390068677
14 NISP 2288298 2906308 3401881 557912.1879 2288700.396 0.243768118 15 SDRA 399886 352467 483223 66195.10136 300628.3671 0.220189139
NO. KODE SALES STANDAR
DEVIASI MEAN CV SALES
2011 2012 2013
1 BBCA 27613956 27613956 33725807 3528678.82 29651239.67 0.119006114 2 BBKP 2737851 3125455 3229516 259101.0179 3030940.667 0.085485348 3 BBNI 20797289 23904804 28499185 3874794.365 24400426 0.158800275 4 BBTN 4297890 5298313 6417306 1060260.636 5337836.333 0.198631162 5 BDMN 15454706 18035169 19174012 1905649.049 17554629 0.108555359
6 BJBR 3301377 3985737 5239401 982849.5188 4175505 0.235384587
7 BNGA 10188511 12424529 12740501 1391178.623 11784513.67 0.118051424
8 BSIM 1116021 1731534 1927950 423608.3488 1591835 0.266113227
9 BSWD 110586 112035 170562 34216.54061 131061 0.261073398
10 BTPN 4826738 6353919 7448843 1316977.284 6209833.333 0.212079329 11 BVIC 279944 423804 583641 151918.5275 429129.6667 0.354015439
12 INPC 761444 908991 1082707 160809.0384 917714 0.175227836
86
Data Index Smoothing
NO KODE CV
EARNINGS CV SALES
INDEX
SMOOTHING STATUS
1 BBCA 0.229060473 0.20111842 1.138933336 Perata 2 BBKP 0.36674191 0.214317258 1.711210353 Perata 3 BBNI 0.418704698 0.147919644 2.830622675 Perata 4 BBTN 0.348896876 0.251381707 1.387916725 Perata 5 BDMN 0.370370735 0.100867682 3.671847402 Perata 6 BJBR 0.152939148 0.164791623 0.928075983 Bukan Perata 7 BNGA 0.333038342 0.156798914 2.123983737 Perata 8 BSIM 0.392505329 0.595715687 0.658880297 Bukan Perata 9 BSWD 0.171008244 0.144306165 1.185037686 Perata 10 BTPN 0.554996385 0.344090704 1.612936292 Perata 11 BVIC 0.685718538 0.533402259 1.285556119 Perata 12 MAYA 0.726427583 0.245744172 2.95603178 Perata 13 MCOR 0.377859594 0.377135077 1.001921108 Perata 14 NISP 0.444777624 0.152449856 2.917533907 Perata 15 SDRA 0.495196897 0.35082666 1.411514441 Perata
NO KODE CV
EARNINGS CV SALES
INDEX
SMOOTHING STATUS
87 12 MAYA 0.542153638 0.349313845 1.552053107 Perata 13 MCOR 0.679405024 0.390068677 1.741757448 Perata 14 NISP 0.441239756 0.243768118 1.810079841 Perata 15 SDRA 0.249456029 0.220189139 1.132917046 Perata
NO KODE CV
EARNINGS CV SALES
INDEX
SMOOTHING STATUS
88
Lampiran ii
Statistik Deskriptif
Descriptive Statistics
N Minimum Maximum Mean Std. Deviation
X1 28 .0083 .1464 .085255 .0327440
X2 28 .00001 .13470 .0133899 .02654181
X3 28 15.4419 28.9123 19.812635 3.8862912
X4 28 .8179 .9294 .884373 .0271374
X5 28 .0694 .2563 .152803 .0488781
Y 28 1.0019211 3.6718474 1.674632085 .6749590821
89
Lampiran iii
90 One-Sample Kolmogorov-Smirnov Test
Unstandardized Residual
N 28
Normal Parametersa,,b Mean .0000000
Std. Deviation .58311427
Most Extreme Differences Absolute .190
Positive .190
Negative -.108
Kolmogorov-Smirnov Z 1.006
Asymp. Sig. (2-tailed) .264
91
Lampiran iv
Hasil Uji Multikolinearitas
Coefficientsa
Model
Unstandardized Coefficients
Standardized Coefficients
t Sig.
Collinearity Statistics
B Std. Error Beta Tolerance VIF
1 (Constant) 13.619 4.956 2.748 .012
X1 -3.294 3.907 -.160 -.843 .408 .945 1.059
X2 1.219 4.993 .048 .244 .809 .880 1.136
X3 -.035 .039 -.203 -.908 .374 .679 1.473
X4 -12.048 5.223 -.484 -2.307 .031 .769 1.300
X5 -2.138 2.723 -.155 -.785 .441 .872 1.146
92
Lampiran v
93
Lampiran vi
Hasil Uji Autokorelasi
Model Summaryb
Model R R Square Adjusted R Square
Std. Error of the
Estimate Durbin-Watson
1 .504a .254 .084 .6459876392 1.943
94
Lampiran vii
Hasil Uji Regresi Berganda
Coefficientsa
a. Dependent Variable: Y
Model Summary
95
Lampiran viii
Hasil Uji F
ANOVAb
Model Sum of Squares df Mean Square F Sig.
1 Regression 3.120 5 .624 1.495 .232a
Residual 9.181 22 .417
Total 12.300 27
96
Lampiran ix
Hasil Uji-t
Coefficientsa
Model
Unstandardized Coefficients
Standardized Coefficients
t Sig.
B Std. Error Beta
1 (Constant) 13.619 4.956 2.748 .012
X1 -3.294 3.907 -.160 -.843 .408
X2 1.219 4.993 .048 .244 .809
X3 -.035 .039 -.203 -.908 .374
X4 -12.048 5.223 -.484 -2.307 .031
X5 -2.138 2.723 -.155 -.785 .441
