70
DAFTAR LAMPIRAN
LAMPIRAN 1
DAFTAR PERUSAHAAN SAMPEL
No
kode
NAMA PERUSAHAAN
1 AKRA PT AKRA CORPORINDO TBK
2 AMFG PT ASAHIMAS FLAT GASS TBK
3 APLI
PT ASIA PLAST INDUSTRINDO TBK
4 ASII
PT ASTRA INTERNATIONAL TBK
5 AUTO PT ASTRA AUTOPARTS TBK
6 BTON
PT BETON CAHAYA MANUNGGA TBK
7 BUDI
PT BUDI ACID JAYA TBK
8 CEKA
PT CAHAYA KALBAR TBK
9 ETWA PT ETERINDO WAHANATAMA TBK
10 GDST
PT GDST TBK
11 GGRM PT GUDANG GARAM TBK
12 GJTL
PT GAJAH TUNGGAL TBK
13 INAI
PT INDAL ALUMUNIUM INDUSTRI TBK
14 INDF
PT INDOFOOD TBK
15 INDS
PT INDOSPRINGS TBK
16 JPRS
PT JAYAPARI STELL TBK
17 KAEF
PT KIMIA FARMA TBK
18 KBLM PT KABELINDOMURNI TBK
19 KICI
PT KEDAUNG INDAH CAN TBK
20 LION
PTLION METAL WORKS TBK
21 LMSH PT LIONMESH TBK
22 LTLS
PT LAUTAN LUAS TBK
23 MERK PT MERK TBK
24 NIPS
PT NIPRESS TBK
25 PICO
PT PELANGI INDAH CANINDO TBK
26
PRAS
PT PRASIDHA ARAH NIAGA TBK
27 PYFA
PT PYRYDHAM FARMA TBK
28
SKLT
PT SEKAR LAUT TBK
29
SMSM PT SELAMAT SAMPURNA TBK
71
DATA MANAJEMEN LABA
Arus kas operasi (Dalam Jutaan Rupiah) Aset (Dalam Jutaan Rupiah)
kode 2009 2010 2011 2012 2013 2014 2008 2009 2010 2011 2012 2013 2014 AKRA 671.152 427.919 932.417 794.365 -236.036 3.164.884 4.874.851 6.042.116 7.665.590 8.308.244 11.787.525 14.633.141 14.791.917 AMFG 341.732 481895 335387 411135 551871 564250 1998986 1972397 2.372.657 2.690.595 3.115.421 3.539.393 3.918.291 APLI 33.600 33.731 1.346 14.312 62.415 22.314 276083 302381 334.951 333.352 333.867 303.594 273.127 ASII 11.335.000 2.907.000 9.330.000 8.930.000 21.250.000 14.963.000 80.740.000 88.980.000 112.857.000 153.521.000 182.274.000 213.994.000 236.029.000 AUTO 595.745 399.127 258.576 537.785 551.756 264.656 3.981.316 4.644.939 5.585.852 6.964.227 8.881.642 12.617.678 14.380.926 BTON 10.821 21.402 33.565 25.856 11078 7.644 70509 69784 89.824 118.716 145.101 176.136 174.158 BUDI 239.422 56.154 74.060 1.646 222244 68190 1698750 1598824 1.967.633 2.123.285 2.299.672 2.382.875 2.476.982 CEKA 104.683 -206.699 126.234 17.453 19609 -147806 605545 568363 850.470 823.361 1.027.693 1.069.627 1.284.150 ETWA 16587 150.767 72.595 50.076 -226.070 176.214 417549 535797 533.380 620.709 960.956 1.291.711 1.331.049 GDST -52.402 -34.995 20.586 370.215 192.925 220.244 2092780 970737 1.074.570 977.463 1.163.971 1.191.497 1.354.623 GGRM 3265201 2872598 -90.307 3953574 2472971 1657776 24072959 27230965 30.741.679 39.088.705 50.770.251 41.509.325 58.220.600 GJTL 1.137.405 1.010.980 304.312 1.707.135 1.299.132 152.146 8713559 8877146 10.371.567 11.554.143 12.869.793 15.350.754 16.042.897 INAI 84.367 90.023 19.866 -99.407 77.755 81.915 622405 470416 389.007 544.282 612.224 765.881 897.282 INDF 2.649.472 6.989.734 4.976.035 7.419.046 6.928.790 9.269.318 39591309 40382953 47.275.955 53.585.933 59.389.405 78.092.789 85.938.885 INDS 196.535 130.914 121.347 110.147 255.756 65.911 918228 621140 770.609 1.139.715 1.664.779 2.196.518 2.282.666 JPRS 9.626 48.826 -36.795 -10.271 78.623 -76.998 353.951 353.391 411.282 437.848 398.607 376.541 370.968 KAEF 120.370 139.120 81.553 230.613 253.784 268.309 1445670 1562625 1.657.292 1.794.242 2.076.348 2.471.940 2.968.185 KBLM 8.175 5.655 47.220 80.179 106.551 5.994 459111 354781 403.195 642.955 722.941 654.296 647.697 KICI 990 7.294 -3.385 317 2.412 5.994 86218 84277 85.942 87.419 94.956 98.296 96.746 LION 50.456 32.526 40.207 66.606 52.557 61.333 253142 271366 303.900 365.816 433.497 498.568 600.103 LMSH 4.065 9.648 5.100 10.589 13.815 9.999 61988 72831 78.200 98.019 128.548 141.698 139.916
72
Arus kas operasi (Dalam Jutaan Rupiah) Aset (Dalam Jutaan Rupiah)
kode 2009 2010 2011 2012 2013 2014 2008 2009 2010 2011 2012 2013 2014 LTLS 970.883 -147.945 -137.902 384.252 191.790 120.418 3440010 3081130 3.591.139 4.040.298 4.054.774 4.532.035 4.668.574 MERK 81.263 159.583 156.231 138.968 185.661 289.725 375064 433971 434.768 584.388 569.430 696.946 716.600 NIPS 12.889 25.105 -44.904 21.563 -75.416 -18.339 325008 314478 337.606 446.688 525.629 798.408 1.206.854 PICO 26.732 -26.732 -13.821 -25.485 -5.968 24.408 588564 542660 570.360 561.840 594.616 621.400 626.627 PRAS -44.342 93.247 4.647 47.968 10.729 11.556 555321 420714 461.970 476.087 577.350 795.630 1.286.828 PYFA 5.020 9.538 1.688 -449 -5.857 1.472 98655 99937 100.587 118.034 135.850 175.119 172.737 SKLT 11.690 8.089 17.709 15.260 26.894 23.398 196.186 196.186 199.375 214.238 249.746 301.989 331.575 SMSM 268.070 151.302 229.766 411.049 449.577 449.864 929753 941651 1.067.103 1.136.857 1.441.204 1.136.858 1.749.395 SRSN -26.580 7.790 29.713 -7.454 37.889 9622,985 413.777 413.777 364.005 361.182 402.109 420.783 463.347
73 2009 2010 2011 2012 2013 2014 2009 2010 2011 2012 2013 2104 8.959.842 10.320.713 18.805.950 21.673.954 22.337.928 22.468.327 2.859.238 3.037.893 2.437.215 3.177.350 4.226.692 4.390.206 1912966 2426138 2596271 2857310 3216480 3672186 1143946 1037313 1152779 1384995 1478147 1530836 284539 283739 308434 343678 200804 294081 187462 176592 184400 187612 175579 165967 98.526.000 129.038.000 162.564.000 188.053.000 193.880.000 201.701.000 21.941.000 24.363.000 28.604.000 34.326.000 37.862.000 41.250.000 5.265.798 6.255.109 7.363.659 8.277.485 10.701.988 12.255.427 696.716 985.029 1.547.831 2.084.184 3.182.962 3305968 133111 127919 153646 155006 113548 96008 7094 7088 9849 1472 14894 14.238 1782132 2124381 2503984 2295369 2568954 2284211 1054857 1117614 1210049 1271236 1271806 1480942 1194544 718205 1238169 1123520 1722994 3701868 187967 197190 202894 202837 214852 221559 765431 810859 904236 601772 1206066 1000086 20063 40952 64535 240978 227662 306874 1641555 1710132 2093545 1647928 1410117 1215611 255837 246469 253004 320878 309819 677473 32973080 37691997 41884352 49028696 55436954 65185850 7019464 7406632 8189881 10389326 14788915 18973272 7936432 9853904 11841396 12578596 9108891 13070734 3609236 4075764 4588389 6121783 6167223 7611453 470650 461421 555887 582654 640703 933462 31782 20761 70717 82994 84098 103335 37140830 38403360 45332256 50059427 57731998 63594452 10808449 11737142 12921013 15775741 23027913 22011488 720229 1027120 1234986 1476988 1236612 1866977 183494 184786 340926 756098 765877 1247324 302.868 427.793 641.375 461.125 195.247 313636,4262 19.192 17.619 14.977 15.425 14.146 13101 2854058 3183829 3481166 3735339 4348074 4521924 402062 402062 413197 426720 498644 557939 301331 542618 864753 1020197 741071 919537 238057 233988 282193 289798 286569 289754 83011 8079 87517 94787 78645 102971 6377 8609 7985 9439 8917 8253 197508 207833 268414 333922 333674 377622 19614 18209 18552 30424 60441 10606 124811 161012 207523 223079 256211 249072 24186 23302 20218 23737 23306 29522 3746865 3901733 5529075 6213600 4216775 5888153 879817 1025373 813225 1072211 1098915 1146700 751403 795689 918532 929877 1193952 863207 66911 67053 61536 63318 61627 81384
74
Sales (Dalam Jutaan Rupiah) Aktiva tetap (Dalam Jutaan Rupiah)
2009 2010 2011 2012 2013 2014 2009 2010 2011 2012 2013 2104 279929 400895 579224 702719 684679 1015868 142205 155548 175431 213872 233173 450149 607171 586318 621234 593267 684449 694332 219738 207995 185384 170466 161999 139160 161201 74974 330447 310224 214015 445644 153641 220943 222467 352671 361586 705792 132001 140858 151094 176731 136396 222302 54047 52827 61889 66154 98897 91716 276.312 314.146 35.013 401.724 567.049 681.420 99.534 97.002 100.332 101.729 126.032 135.211 1374652 1561787 1807891 2163842 569957 2632860 341364 376795 397702 488863 492985 492897 352.343 342.870 387.354 384.145 392.316 472834 100.335 92.167 85.640 80.471 118.273 122183,633
75
Laba bersih (Dalam Jutaan Rupiah) Piutang (Dalam Jutaan Rupiah)
2009 2010 2011 2012 2013 2014 2009 2010 2011 2012 2013 2014 274.719 311.166 2.331.631 755.870 980.588 790.563 1.291.254 1.355.609 2.145.079 3.166.151 4.351.773 4.350.614 336995 336.995 346.609 338.358 246.695 458.635 185223 240013 268609 310118 400446 383817 24660 24.660 16.386 4.204 3.145 9.626 43379 44035 55371 68305 63012 49153 10.040.000 17.255.000 21.348.000 22.460.000 23.708.000 27.352.000 7.579.000 23.919.000 37.405.000 38.608.000 51.645.000 144.770.000 768.265 1.141.179 1.105.649 1.076.431 1.099.709 956.409 704.331 791.967 921.741 1.060.509 1.650.635 1.784.332 9388 19.105 24.654 25.638 25.883 7.630 14474 14.800 19026 14361 10853 9317 146415 65.643 3.650 39.795 27.151 28.499 207021 285309 321008 504684 666785 562564 50657 29.562 96.306 58.344 40.225 41.001 66449 112250 158208 167586 221897 198425 10417 72.961 29.663 7.911 1.009 -142.136 118806 184722 156054 206523 272145 218794 -150055 99.659 47.552 91.488 23.332 -13.964 196963 94078 119123 180915 141979 124517 3455702 4.958.102 4.068.711 4.383.932 2.734.946 5.395.293 1013373 915004 937987 1382539 2196086 1532275 905330 830.624 946.046 1.086.114 374.945 269.868 730852 1549461 1860955 2226538 2221517 2338576 -12824 26.357 23.155 5.020 17.279 22.058 107309 62617 108888 114237 162209 225252 2075861 5.017.425 4.871.745 5.161.247 2.715.642 5.146.323 1956166 2686273 3669305 3485461 4959416 4339670 58766 71.109 120.415 540.324 116.894 127.657 89360 165606 226969 239654 275460 339313 1.917 28.446 3.769 9.690 15.013 -6.933 127947 93.613 191.576 179.058 84.867 140579 62507 138.716 171.763 201.296 215.642 -236.531 311854 368619 392230 469452 554221 535094 1681 3.922 19.003 23.833 8.872 20.686 56694 107.420 184796 242991 196912 220478 -5215 3.260 357 2.259 6.785 4.703 17.363 8851 10913 13303 10755 9919 33613 52.535 85.374 64.761 15.476 52.262 36277 34269 37415 63770 63351 81803 9237 10.897 41.283 14.383 3.558 8.630 13262 21656 31552 25036 27519 24106
76
Laba bersih (Dalam Jutaan Rupiah) Piutang (Dalam Jutaan Rupiah)
2009 2010 2011 2012 2013 2014 2009 2010 2011 2012 2013 2014 98918 86.982 105.220 147.869 96.531 201.189 645853 826285 1187315 1129312 1465285 1176971 146700 118.794 231.159 107.808 175.445 181.472 177471 89552 108103 68546 137784 144633 3685 12.663 17.831 21.553 31.238 50.134 71979 99944 136036 159319 248018 325696 12657 12.323 11.199 15.922 6.427 16.153 62942 74073 92871 133341 153848 168355 -36216 1.443 4.531 41.449 5.996 11.340 122043 85191 104606 65873 6705 119653 3773 4.199 5.172 5.308 2.287 2.657 17827 20587 24058 30568 33347 39596 12.803 4.834 5.977 4.834 5.977 16.481 29.464 36.668 45.518 50.759 73.948 78.802 142952 150.420 219.260 268.543 86.570 421.467 279098 314123 682410 430808 480822 574663 25.380 9.830 23.988 16.964 45.171 14.461 72.874 73.168 105.021 67.312 81.706 94465,683
77 TA (Dalam Jutaan Rupiah)
2009 2010 2011 2012 2013 2014 -396.433 -116.753 1.399.214 -38.495 1.216.624 -2.374.321 -4.737 -144.900 11.222 -72.777 -305.176 -105.615 -8.940 -9.071 15.040 -10.108 -59.270 -12.688 -1.295.000 14.348.000 12.018.000 13.530.000 2.458.000 12.389.000 172.520 742.052 847.073 538.646 547.953 691.753 -1.433 -2.297 -8.911 -218 14.805 -14 -93.007 9.489 -70.410 38.149 -195.093 -39.691 -54.026 236.261 -29.928 40.891 20.616 188.807 -6.170 -77.806 -42.932 -42.165 227.079 -318.350 -97.653 134.654 26.966 -278.727 -169.593 -234.208 190.501 2.085.504 4.159.018 430.358 261.975 3.737.517 -232.075 -180.356 641.734 -621.021 -924.187 117.722 -97.191 -63.666 3.289 104.427 -60.476 -59.857 -573.611 -1.972.309 -104.290 -2.257.799 -4.213.148 -4.122.995 -137.769 -59.805 -932 430.177 -138.862 61.746 -9.626 -20.380 40.564 19.961 -63.610 70.065 -57.863 -404 90.210 -29.317 -38.142 -504.840 -6.494 -1.733 -28.217 -56.346 -97.679 14.692 -6.205 -4.034 3.742 1.942 4.373 -1.291 -16.843 20.009 45.167 -1.845 -37.081 -9.071
78 TA (Dalam Jutaan Rupiah)
2009 2010 2011 2012 2013 2014 5.172 1.249 36.183 3.794 -10.257 -1.369 -871.965 234.927 243.122 -236.383 -95.259 80.771 65.437 -40.789 74.928 -31.160 -10.216 -108.253 -9.204 -12.442 62.735 -10 106.654 68.473 -14.075 39.055 25.020 41.407 12.395 -8.255 8.126 -91.804 -116 -6.519 -4.733 -216 -1.247 -5.339 3.484 5.757 8.144 1.185 1.113 -3.255 -11.732 -10.426 -20.917 -6.918 -125.118 -882 -10.506 -142.506 -363.007 -28.397 51.960 2.040 -5.725 24.418 7.282 4.838
79 1/Ait-1 ΔSALt/At-1 2009 2010 2011 2012 2013 2014 2010 2011 2012 2013 2014 0,0000002051345 0,0000001655049 0,0000001304531 0,0000001203624 0,0000000848355 0,0000000683380 0,2252 1,1069 0,3452 0,0563 0,0089 0,0000005002536 0,0000005069973 0,0000004214684 0,0000003716650 0,0000003209839 0,0000002825343 0,2602 0,0717 0,0970 0,1153 0,1288 0,0000036220992 0,0000033070861 0,0000029855153 0,0000029998279 0,0000029952020 0,0000032938674 -0,0026 0,0737 0,1057 -0,4279 0,3072 0,0000000123854 0,0000000112385 0,0000000088608 0,0000000065138 0,0000000054862 0,0000000046730 0,3429 0,2971 0,1660 0,0320 0,0365 0,0000002511732 0,0000002152881 0,0000001790237 0,0000001435910 0,0000001125918 0,0000000792539 0,2130 0,1985 0,1312 0,2730 0,1231 0,0000141825866 0,0000143299324 0,0000111328821 0,0000084234957 0,0000068917737 0,0000056774215 -0,0744 0,2864 0,0115 -0,2857 -0,0996 0,0000005886681 0,0000006254597 0,0000005082249 0,0000004709683 0,0000004348446 0,0000004196611 0,2141 0,1929 -0,0983 0,1190 -0,1195 0,0000016514049 0,0000017594390 0,0000011758204 0,0000012145342 0,0000009730535 0,0000009349051 -0,8381 0,6114 -0,1392 0,5833 1,8501 0,0000023949285 0,0000018663785 0,0000018748360 0,0000016110609 0,0000010406304 0,0000007741668 0,0848 0,1751 -0,4873 0,6288 -0,1595 0,0000004778333 0,0000010301451 0,0000009306048 0,0000010230570 0,0000008591279 0,0000008392806 0,0706 0,3568 -0,4559 -0,2043 -0,1632 0,0000000415404 0,0000000367229 0,0000000325291 0,0000000255828 0,0000000196966 0,0000000240910 0,1733 0,1364 0,1828 0,1262 0,2349 0,0000001147637 0,0000001126488 0,0000000964174 0,0000000865490 0,0000000777013 0,0000000651434 0,2160 0,1916 0,0638 -0,2696 0,2581 0,0000016066709 0,0000021257780 0,0000025706451 0,0000018372814 0,0000016333885 0,0000013056852 -0,0196 0,2428 0,0492 0,0948 0,3823 0,0000000252581 0,0000000247629 0,0000000211524 0,0000000186616 0,0000000168380 0,0000000128053 0,0313 0,1466 0,0882 0,1292 0,0751 0,0000010890541 0,0000016099430 0,0000012976750 0,0000008774123 0,0000006006803 0,0000004552659 0,4941 0,2697 0,2123 -0,1444 0,2870 0,0000028252498 0,0000028297268 0,0000024314217 0,0000022838976 0,0000025087397 0,0000026557551 0,3535 0,5193 -0,4117 -0,6670 0,3144 0,0000006917208 0,0000006399488 0,0000006033940 0,0000005573383 0,0000004816149 0,0000004045406 0,2110 0,1794 0,1417 0,2951 0,0703 0,0000021781225 0,0000028186402 0,0000024801895 0,0000015553194 0,0000013832381 0,0000015283597 0,6801 0,7990 0,2418 -0,3861 0,2728 0,0000115985061 0,0000118656336 0,0000116357261 0,0000114391458 0,0000105311967 0,0000101733827 -0,8891 0,9243 0,0832 -0,1700 0,2475 0,0000039503520 0,0000036850600 0,0000032905561 0,0000027336166 0,0000023068208 0,0000020057449 0,0380 0,1993 0,1791 -0,0006 0,0881 0,0000161321546 0,0000137304170 0,0000127877238 0,0000102020899 0,0000077792125 0,0000070572826 0,4971 0,5948 0,1587 0,2577 -0,0504
80 1/Ait-1 ΔSALt/At-1 2009 2010 2011 2012 2013 2014 2010 2011 2012 2013 2014 0,0000002906968 0,0000003245563 0,0000002784632 0,0000002475065 0,0000002466229 0,0000002206514 0,0503 0,4532 0,1694 -0,4925 0,3688 0,0000026662116 0,0000023043014 0,0000023000747 0,0000017111919 0,0000017561421 0,0000014348307 0,1020 0,2825 0,0194 0,4638 -0,4746 0,0000030768473 0,0000031798727 0,0000029620352 0,0000022386990 0,0000019024825 0,0000012524930 0,3847 0,5282 0,2765 -0,0343 0,4148 0,0000016990506 0,0000018427745 0,0000017532786 0,0000017798662 0,0000016817576 0,0000016092688 -0,0384 0,0612 -0,0498 0,1533 0,0159 0,0000018007603 0,0000023769116 0,0000021646440 0,0000021004583 0,0000017320520 0,0000012568652 -0,2050 0,5530 -0,0425 -0,1666 0,2911 0,0000101363337 0,0000100063040 0,0000099416426 0,0000084721637 0,0000073610865 0,0000057104052 0,0886 0,1018 0,2172 -0,2969 0,4906 0,0000050972037 0,0000050972029 0,0000050156629 0,0000046677086 0,0000040040606 0,0000033113735 0,1928 -1,4000 1,7117 0,6620 0,3787 0,0000010755545 0,0000010619646 0,0000009371164 0,0000008796181 0,0000006938643 0,0000008796174 0,1987 0,2306 0,3131 -1,1059 1,8146 0,0000024167607 0,0000024167607 0,0000027472150 0,0000027686873 0,0000024868881 0,0000023765244 -0,0229 0,1222 -0,0089 0,0203 0,1914
81 PPEt/At-1 TaC/At-1 2010 2011 2012 2013 2014 2010 2011 2012 2013 2014 0,5028 0,3179 0,3824 0,3586 0,3000 -0,01932 0,182532 -0,00463 0,103213 -0,16226 0,5259 0,4859 0,5148 0,4745 0,4325 -0,07346 0,00473 -0,02705 -0,09796 -0,02984 0,5840 0,5505 0,5628 0,5259 0,5467 -0,03 0,044902 -0,03032 -0,17753 -0,04179 0,2738 0,2535 0,2236 0,2077 0,1928 0,16125 0,106489 0,088131 0,013485 0,057894 0,2121 0,2771 0,2993 0,3584 0,2620 0,159755 0,151646 0,077345 0,061695 0,054824 0,1016 0,1096 0,0124 0,1026 0,0808 -0,03292 -0,09921 -0,00184 0,102033 -7,9E-05 0,6990 0,6150 0,5987 0,5530 0,6215 0,005935 -0,03578 0,017967 -0,08484 -0,01666 0,3469 0,2386 0,2464 0,2091 0,2071 0,415687 -0,03519 0,049664 0,02006 0,176517 0,0764 0,1210 0,3882 0,2369 0,2376 -0,14522 -0,08049 -0,06793 0,236305 -0,24646 0,2539 0,2354 0,3283 0,2662 0,5686 0,138713 0,025095 -0,28515 -0,1457 -0,19657 0,2720 0,2664 0,2658 0,2913 0,4571 0,076586 0,135289 0,01101 0,00516 0,09004 0,4591 0,4424 0,5298 0,4792 0,4958 -0,02032 0,061874 -0,05375 -0,07181 0,007669 0,0441 0,1818 0,1525 0,1374 0,1349 -0,13534 0,008455 0,191862 -0,09878 -0,07815 0,2906 0,2733 0,2944 0,3877 0,2819 -0,04884 -0,00221 -0,04213 -0,07094 -0,0528 0,2975 0,4424 0,6634 0,4600 0,5679 -0,09628 -0,00121 0,377443 -0,08341 0,028111 0,0499 0,0364 0,0352 0,0355 0,0348 -0,05767 0,098628 0,04559 -0,15958 0,186076 0,2573 0,2493 0,2378 0,2402 0,2257 -0,00026 0,054432 -0,01634 -0,01837 -0,20423 0,6595 0,6999 0,4507 0,3964 0,4428 -0,00488 -0,06998 -0,08764 -0,13511 0,022455 0,1022 0,0929 0,1080 0,0939 0,0840 -0,04787 0,043541 0,022215 0,046053 -0,01313 0,0671 0,0610 0,0832 0,1394 0,0213 0,073734 0,148625 -0,00504 -0,08554 -0,01819 0,3199 0,2585 0,2422 0,1813 0,2083 0,017149 0,462698 0,038707 -0,07979 -0,00966
82 PPEt/At-1 TaC/At-1 2010 2011 2012 2013 2014 2010 2011 2012 2013 2014 0,3328 0,2265 0,2654 0,2710 0,2530 0,076247 0,067701 -0,05851 -0,02349 0,017822 0,1545 0,1415 0,1083 0,1082 0,1168 -0,09399 0,17234 -0,05332 -0,01794 -0,15532 0,4946 0,5196 0,4788 0,4436 0,5638 -0,03956 0,185823 -2,2E-05 0,202907 0,085762 0,3833 0,3250 0,3034 0,2724 0,2239 0,07197 0,043867 0,073699 0,020845 -0,01328 0,5252 0,4816 0,7408 0,6263 0,8871 -0,21821 -0,00025 -0,01369 -0,0082 -0,00027 0,5286 0,6153 0,5605 0,7280 0,5237 -0,05342 0,034637 0,048774 0,059949 0,006767 0,4944 0,5032 0,4748 0,5046 0,4477 -0,01659 -0,05884 -0,04867 -0,08375 -0,02291 0,4001 0,3727 0,4300 0,3421 0,4336 -0,00094 -0,00985 -0,12535 -0,25188 -0,02498 0,2227 0,2353 0,2228 0,2941 0,2904 0,00493 -0,01573 0,067606 0,01811 0,011497
83 b1 b2 b3 2012 2013 2014 2012 2013 2014 2012 2013 2014 -988120 -0,80141 0,257082 0,134168 -3,05638 5,18262 -220875 -2,15096 -25,5546 -1,48053 0,784573 -9,82662 0 170329 178549,6 2,0461 -3,9777 4,26348 3,965865 -0,97233 1,007342 0,876526 4,881405 -3,80556 -2,70059 0 386105,4 0,215491 0,023093 -0,9497 -1,81621 -0,06228 48600,19 -0,17221 -0,06599 -0,51434 -0,81467 1,975822 0 4093684 1239104 -4,42394 -2,61938 7,508879 1,27079 -0,08115 -0,13117 0,128503 3,074941 -1,74785 3,283864 -432553 0,312022 0,614511 0,820353 -0,37996 2,522112 2159582 -767860 0,365139 -5,49299 -0,14544 -0,21859 2881090 -2,58997 -2,76362 6,611635 -6,35772 0,4356 -3315069 -0,72372 0,175881 -1,69657 -5,72863 -0,80141 0 0 -5,41645 -2,10356 0,241254 8,20428 11,43715 19,95241 -2441672 2381673 0,494342 -2,18156 -0,52561 -0,26208 -59100,7 1472863 454624,3 -0,02313 -0,59023 1,647527 -1162097 -198129 0,070771 -10,7084 187,0627 -535,405 362724,8 -19,1599 -0,11221 69,09107 6,526259 10,93095 568300,2 0,795646 0,958408 5,419033 0,62618 -10,2009 306923,2 -3,41062 -0,12749 -3,40474 4,113962 0,599696
84 b1 b2 b3 2012 2013 2014 2012 2013 2014 2012 2013 2014 -330714 84939,78 -2,70971 1,739718 -0,13487 -0,78642 0,299858 -1,32064 -0,06618 0,271662 0,845208 1,839221 -1,09004 0,5364 -0,12232 9,065974 2,894236 -8,14973 1,251211 0,081334 0,077522 -3,12088 6,154575 -7,5638 -42512,7 146129 -320299 -5,92102 1,919339 -2,70661 -0,27208 -0,26396 -0,10679 0,01701 -0,02466 1,006398 1113,429 -15553,7 0,327909 0,701454 -0,05158 0,002053 -9707,37 13158,41 0,56405 1,998112 0,929814 0,002321 0,153997 206466,5 23726,34 0,002688 -2,88793 -0,64901 -1,08272 -7,033 -0,40218 0,065965 3,871502 0,907496 0,374306 179900,9 3,904794 -0,05319 -6,3577 -2,29336 -0,67242
85 ΔRECt/At-1 NDA DA 2012 2013 2014 2012 2013 2014 2012 2013 2014 0,1228987 0,1005828 -7,92E-05 0,10846 -1,17976 1,554879 -0,11 1,28 -1,72 0,0154274 0,0289938 -0,0046983 -0,8442 0,186635 -7,66043 0,82 -0,28 7,63 0,0387998 -0,0158536 -0,0456497 -2,10173 2,752311 2,756151 2,07 -2,93 -2,80 0,0078361 0,0715242 0,4351758 0,937625 -0,83034 -0,86998 -0,85 0,84 0,93 0,0199258 0,0664433 0,010596 -0,26023 -0,64612 0,014284 0,34 0,71 0,04 -0,0392956 -0,0241763 -0,0087205 -0,01512 -0,06636 0,43564 0,01 0,17 -0,44 0,0865056 0,0704887 -0,0437375 -0,7509 5,932812 1,309792 0,77 -6,02 -1,33 0,0113899 0,0528475 -0,0219441 0,769743 -0,43499 0,920767 -0,72 0,46 -0,74 0,0813086 0,0682882 -0,0413026 0,141071 -0,54014 0,526572 -0,21 0,78 -0,77 0,0632167 -0,033451 -0,0146555 0,406158 -0,1011 -0,76874 -0,69 -0,04 0,57 0,0113729 0,0160241 -0,0159919 1,313376 -2,15649 0,268514 -1,30 2,16 -0,18 0,0316409 -0,0003901 0,0076256 -1,18582 -2,55034 -0,35331 1,13 2,48 0,36 0,0098276 0,0783569 0,0823143 1,037874 1,536437 2,764399 -0,85 -1,64 -2,84 -0,0034308 0,0248185 -0,007936 -0,68782 -0,15221 -0,04337 0,65 0,08 -0,01 0,01113 0,021508 0,0290701 -0,0672 0,613187 1,142546 0,44 -0,70 -1,11 -0,0285906 -0,2363002 0,1479574 -0,40436 3,723201 -19,1546 0,45 -3,88 19,34 0,0430388 0,040826 -0,0077376 14,54217 1,538779 2,61395 -14,56 -1,56 -2,82 0,0905118 - 0,0360173 2,562856 1,034308 -4,29058 -2,65 -1,17 4,31
86 0,0637382 0,0273396 -0,0268335 -0,0085049 -0,55801 3,618597 0,017717 0,58 -3,57 -0,03 0,0720445 -0,0009666 0,03701 -0,75936 -0,01987 0,153638 0,75 -0,07 -0,17 -0,0664768 0,0193158 -0,0240865 0,13331 -0,16164 0,384933 -0,09 0,08 -0,39 -0,0143561 0,0828586 -0,0636169 2,205594 0,475786 -2,11495 -2,26 -0,50 2,13 -0,0676896 0,1215918 0,0098272 -0,22916 0,693913 -0,92079 0,18 -0,71 0,77 0,0521236 0,1687483 0,0972912 -2,93013 1,129441 -1,92718 2,93 -0,93 2,01 0,0720312 0,0344878 0,0233457 0,038303 -0,03809 0,226173 0,04 0,06 -0,24 -0,0813571 -0,1024821 0,1419604 0,532366 -0,03038 -0,01773 -0,55 0,02 0,02 0,0551538 0,0204565 0,0356843 0,612533 -0,7039 0,155794 -0,56 0,76 -0,15 0,0244659 0,0928484 0,0160744 -0,40758 -0,23252 -0,4838 0,36 0,15 0,46 -0,2213137 0,0347029 0,0825442 -2,09374 0,769167 0,276537 1,97 -1,02 -0,30 -0,1044031 0,035795 0,0303237 -0,9184 -0,73498 -0,20382 0,99 0,75 0,22
87
LAMPIRAN 3
DATA UKURAN KAP DAN TENURE AUDIT
KODE 2012 2013 2014
AKRA Purwantono Suherman dan Surja Purwantono Suherman dan Surja Purwantono Suherman dan Surja AMFG Sidharta Widjaja dan Rekan Sidharta Widjaja dan Rekan Sidharta Widjaja dan Rekan APLI Purwantono Suherman dan Surja Purwantono Suherman dan Surja Purwantono Suherman dan Surja ASII Purwantono Suherman dan Surja Purwantono Suherman dan Surja Purwantono Suherman dan Surja AUTO Purwantono Suherman dan Surja Purwantono Suherman dan Surja Purwantono Suherman dan Surja BTON Aryanto, Amir, Yusuf, dan Saptono Aryanto, Amir, Yusuf, dan Saptono Aryanto, Amir, Yusuf, dan Saptono BUDI Mulyamin, Sensi, dan Lianny Mulyamin, Sensi, dan Lianny Mulyamin, Sensi, dan Lianny CEKA Purwantono Suherman dan Surja Purwantono Suherman dan Surja Purwantono Suherman dan Surja ETWA Kosasih, Nurdiyaman, Tjahjo, dan rekan Kosasih, Nurdiyaman, Tjahjo, dan rekan Kosasih, Nurdiyaman, Tjahjo, dan rekan
GDST Binsar B Lumbandraja Binsar B Lumbandraja Binsar B Lumbandraja
GGRM Sidharta Widjaja dan Rekan Sidharta Widjaja dan Rekan Sidharta Widjaja dan Rekan GJTL Osman Bing Satrio dan Rekan Osman Bing Satrio dan Rekan Osman Bing Satrio dan Rekan
INAI Paul hadiwinata, Hidayat, Arsono, dan Rekan Paul hadiwinata, Hidayat, Arsono, dan Rekan Paul hadiwinata, Hidayat, Arsono, dan Rekan INDF Purwantono Suherman dan Surja Purwantono Suherman dan Surja Purwantono Suherman dan Surja
INDS Tanubrata Sutanto dan Fahmi Tanubrata Sutanto dan Fahmi Tanubrata Sutanto dan Fahmi JPRS Aryanto, Amir, Yusuf, dan Saptono Aryanto, Amir, Yusuf, dan Saptono Aryanto, Amir, Yusuf, dan Saptono KAEF Hendrawinata, Sidharta, dan Tanzil Hendrawinata, Sidharta, dan Tanzil Hendrawinata, Sidharta, dan Tanzil KBLM Doli, Bambang, Sulistiyanto, Dadang, dan Ali
Doli, Bambang, Sulistiyanto, Dadang, dan
Ali Doli, Bambang, Sulistiyanto, Dadang, dan Ali
KICI Paul hadiwinata, Hidayat, Arsono, dan Rekan Paul hadiwinata, Hidayat, Arsono, dan Rekan Paul hadiwinata, Hidayat, Arsono, dan Rekan LION Kosasih, Nurdiyaman, Tjahjo, dan rekan Kosasih, Nurdiyaman, Tjahjo, dan rekan Kosasih, Nurdiyaman, Tjahjo, dan rekan
88
KODE 2012 2013 2014
LMSH Kosasih, Nurdiyaman, Tjahjo, dan rekan Kosasih, Nurdiyaman, Tjahjo, dan rekan Kosasih, Nurdiyaman, Tjahjo, dan rekan LTLS Purwantono Suherman dan Surja Purwantono Suherman dan Surja Purwantono Suherman dan Surja MERK Sidharta Widjaja dan Rekan Sidharta Widjaja dan Rekan Sidharta Widjaja dan Rekan NIPS Supoyo, Sucahyo, dan Soebiantoro Supoyo, Sucahyo, dan Soebiantoro Supoyo, Sucahyo, dan Soebiantoro PICO Sidharta Widjaja dan Rekan Sidharta Widjaja dan Rekan Sidharta Widjaja dan Rekan
PRAS Krisnawan, Busroni, Achsin, dan Alamsyah Krisnawan, Busroni, Achsin, dan Alamsyah Krisnawan, Busroni, Achsin, dan Alamsyah PYFA Tanubrata Sutanto dan Fahmi Tanubrata Sutanto dan Fahmi Tanubrata Sutanto dan Fahmi
SKLT Paul hadiwinata, Hidayat, Arsono, dan Rekan Paul hadiwinata, Hidayat, Arsono, dan Rekan Paul hadiwinata, Hidayat, Arsono, dan Rekan SMSM Purwantono Suherman dan Surja Purwantono Suherman dan Surja Purwantono Suherman dan Surja
89
LANJUTAN LAMPIRAN 3 DATA UKURAN KAP DAN TENURE AUDIT
Ukuran KAP Tenure Audit (dalam tahun) 2012 2013 2014 2012 2013 2014 1 1 1 3 4 5 1 1 1 4 5 6 1 1 1 1 2 3 1 1 1 1 2 3 1 1 1 1 2 3 0 0 0 4 5 6 0 0 0 3 4 5 1 1 1 3 4 5 0 0 0 1 2 3 0 0 0 1 2 3 1 1 1 4 5 6 1 1 1 4 5 6 0 0 0 2 3 4 1 1 1 3 4 5 0 0 0 1 2 3 0 0 0 4 5 6 0 0 0 2 3 4 0 0 0 4 5 6 0 0 0 4 5 6
90
Ukuran KAP Tenure Audit (dalam tahun) 2012 2013 2014 2012 2013 2014 0 0 0 4 5 6 0 0 0 4 5 6 1 1 1 3 4 5 1 1 1 4 5 6 0 0 0 1 2 3 1 1 1 1 2 3 0 0 0 1 2 3 0 0 0 4 5 6 0 0 0 4 5 6 1 1 1 1 2 3 0 0 0 4 5 6
91
LAMPIRAN 4
DATA MEKANISME CORPORATE GOVERNANCE
Jumlah Saham Institusi (lembar) Jumlah Saham Manajerial (lembar) Jumlah Saham (lembar)
2012 2013 2014 2012 2013 2014 2012 2013 2014 AKRA 2.296.641.700 2.296.641.700 2.300.410.320 28.270.464 28.271.100 28.272.119 3.880.727.500 3.880.727.500 3.913.637.674 AMFG 367.717.350 367.717.350 367.717.350 20.000 19.964 19.964 434.000.000 434.000.000 434.000.000 APLI 351.304.500 801.304.500 1.101.304.500 8.203.500 173.203.500 309.801.000 1.500.000.000 1.500.000.000 1.500.000.000 ASII 20.288.251.689 20.288.251.689 20.288.251.689 14.590.000 14.574.079 11.618.780 40.483.553.140 40.483.553.140 40.483.553.140 AUTO 3.855.786.400 3.855.786.400 3.855.786.400 3.103.000 3.103.908 1.016.964 4.819.733.000 4.819.733.000 4.819.733.000 BTON 143.749.980 143.749.980 143.749.980 20.784.500 20.784.420 20.784.420 180.000.000 180.000.000 180.000.000 BUDI 2.159.441.988 2.159.441.988 2.159.441.988 663.000 664.038 6.812.534 4.098.997.362 4.098.997.362 4.098.997.362 CEKA 273.735.403 273.735.403 273.735.403 2.250.000 2.249.993 2.249.993 297.500.000 297.500.000 297.500.000 ETWA 466.268.896 466.268.896 466.268.896 2.600.000 2.599.877 25.999.743 968.297.000 968.297.000 968.297.000 GDST 7.859.355.600 7.859.355.600 8.036.090.200 701.500 705.200 1.107.000 8.200.000.000 8.200.000.000 8.200.000.000 GGRM 1.453.588.837 1.453.588.837 1.453.588.837 17.702.200 1.770.161 17.701.610 1.924.088.000 1.924.088.000 1.924.088.000 GJTL 2.077.303.219 1.728.823.219 2.077.303.219 3.362.500 3.362.832 3.707.827 3.484.800.000 3.484.800.000 3.484.800.000 INAI 104.327.942 104.327.942 213.100.906 16.981.500 16.981.430 72.295.661 158.400.000 158.400.000 316.800.000 INDF 4.396.104.916 4.396.104.916 4.396.104.916 1.380.020 1.378.527 1.378.527 8.780.426.500 8.780.426.500 8.780.426.500 INDS 462.568.050 462.568.050 579.209.932 2.285.148 2.285.325 2.856.655 525.000.000 525.000.000 656.249.710 JPRS 513.157.500 513.157.500 513.157.500 116.510.000 116.510.250 116.510.250 750.000.000 750.000.000 750.000.000 KAEF 5.553.872.258 5.553.872.258 5.553.872.258 125.000 127.742 127.742 5.554.000.000 5.554.000.000 5.554.000.000 KBLM 999.771.360 999.771.360 999.771.360 100.000.000 100.000.320 100.000.320 1.120.000.000 1.120.000.000 1.120.000.000 KICI 114.623.490 114.623.490 114.623.490 313.080 313.122 313.122 138.000.000 138.000.000 138.000.000 LION 30.011.984 30.011.984 30.011.984 129.500 129.520 129.520 52.016.000 52.016.000 52.016.000
92 LMSH 3.092.698 3.092.698 3.092.698 2.417.500 2.417.501 2.417.501 9.600.000 9.600.000 9.600.000 LTLS 663.270.660 429.270.660 847.432.560 20.384.000 20.383.740 407.160 780.000.000 780.000.000 1.560.000.000 MERK 19.409.757 19.409.757 19.409.757 250 2.509 246 22.400.000 22.400.000 22.400.000 NIPS 935.236.726 935.236.726 935.236.726 89.280.000 89.280.280 893.487 1.486.666.666 1.486.666.666 1.486.666.666 PICO 534.337.863 534.337.863 534.337.863 465.000 464.931 4.649.876 568.375.000 568.375.000 568.375.000 PRAS 379.043.693 379.043.693 379.043.693 0 34.745.818 34.745.818 701.043.478 701.043.478 701.043.478 PYFA 228.120.114 228.120.114 228.120.114 123.480.000 123.479.943 123.479.943 475.080.000 475.080.000 475.080.000 SKLT 663.740.835 663.740.835 663.740.835 864.000 864.116 864.116 690.740.500 690.740.500 690.740.500 SMSM 524.863.257 1.304.744.590 836.815.790 901.543 120.093.926 369.655.953 1.559.762.666 1.559.762.666 1.559.762.666 SRSN 3.927.905.520 3.927.905.520 3.927.905.520 1.464.495.964 1.464.497.440 1.464.497.440 6.020.000.000 6.020.000.000 6.020.000.000
93
Komisaris Independen Dewan Komisaris Kepemilikan Institusi Kepemilikan Manajerial DKI Komite Audit 2012 2013 2014 2012 2013 2014 2012 2013 2014 2012 2013 2014 2012 2013 2014 2012 2013 2014 1 1 1 3 3 3 0,591807 0,591807 0,587793 0,007285 0,007285 0,007224 0,33 0,33 0,33 3 3 3 2 2 2 5 5 5 0,847275 0,847275 0,847275 4,61E-05 0,000046 0,000046 0,40 0,40 0,40 3 3 3 1 1 1 3 3 3 0,234203 0,534203 0,734203 0,005469 0,115469 0,206534 0,33 0,33 0,33 3 3 3 3 3 4 11 11 11 0,501148 0,501148 0,501148 0,00036 0,00036 0,000287 0,27 0,27 0,36 4 4 4 4 4 3 11 11 10 0,8 0,8 0,8 0,000644 0,000644 0,000211 0,36 0,36 0,30 3 3 3 1 1 1 2 2 2 0,798611 0,798611 0,798611 0,115469 0,115469 0,115469 0,50 0,50 0,50 3 3 3 1 1 1 3 3 3 0,526822 0,526822 0,526822 0,000162 0,000162 0,001662 0,33 0,33 0,33 3 3 3 2 2 2 4 4 4 0,920119 0,920119 0,920119 0,007563 0,007563 0,007563 0,50 0,50 0,50 3 3 3 1 1 1 4 4 4 0,481535 0,481535 0,481535 0,002685 0,002685 0,026851 0,25 0,25 0,25 3 3 3 1 1 1 3 3 3 0,958458 0,958458 0,980011 8,55E-05 0,000086 0,000135 0,33 0,33 0,33 3 3 3 1 1 2 3 3 4 0,755469 0,755469 0,755469 0,0092 0,00092 0,0092 0,33 0,33 0,50 3 3 3 2 2 2 7 7 6 0,596104 0,496104 0,596104 0,000965 0,000965 0,001064 0,29 0,29 0,33 3 3 3 2 2 3 4 4 4 0,658636 0,658636 0,672667 0,107206 0,107206 0,228206 0,50 0,50 0,75 3 3 3 3 3 3 8 8 8 0,500671 0,500671 0,500671 0,000157 0,000157 0,000157 0,38 0,38 0,38 3 3 3 1 1 1 3 3 3 0,881082 0,881082 0,882606 0,004353 0,004353 0,004353 0,33 0,33 0,33 3 3 3 1 1 1 2 2 2 0,68421 0,68421 0,68421 0,155347 0,155347 0,155347 0,50 0,50 0,50 3 3 3 2 2 3 5 5 5 0,999977 0,999977 0,999977 2,25E-05 0,000023 0,000023 0,40 0,40 0,60 3 3 3 2 1 1 3 3 3 0,892653 0,892653 0,892653 0,089286 0,089286 0,089286 0,67 0,33 0,33 3 3 3 1 1 1 3 3 3 0,830605 0,830605 0,830605 0,002269 0,002269 0,002269 0,33 0,33 0,33 3 3 3 1 1 1 3 3 3 0,576976 0,576976 0,576976 0,00249 0,00249 0,00249 0,33 0,33 0,33 3 3 3 1 1 1 3 3 3 0,322156 0,322156 0,322156 0,251823 0,251823 0,251823 0,33 0,33 0,33 3 3 3
94
Komisaris Independen Dewan Komisaris Kepemilikan Institusi Kepemilikan Manajerial DKI Komite Audit 2012 2013 2014 2012 2013 2014 2012 2013 2014 2012 2013 2014 2012 2013 2014 2012 2013 2014 3 2 2 4 4 4 0,850347 0,550347 0,543226 0,026133 0,026133 0,000261 0,75 0,50 0,50 3 3 3 1 1 1 3 3 3 0,866507 0,866507 0,866507 1,12E-05 0,000112 0,000011 0,33 0,33 0,33 3 3 3 1 1 1 3 3 3 0,629083 0,629083 0,629083 0,060054 0,060054 0,000601 0,33 0,33 0,33 3 3 3 1 1 1 3 3 3 0,940115 0,940115 0,940115 0,000818 0,000818 0,008181 0,33 0,33 0,33 3 3 3 1 1 1 3 3 3 0,540685 0,540685 0,540685 2,28E-10 0,049563 0,049563 0,33 0,33 0,33 3 3 3 1 1 1 3 3 3 0,480172 0,480172 0,480172 0,259914 0,259914 0,259914 0,33 0,33 0,33 3 3 3 1 1 1 3 3 3 0,960912 0,960912 0,960912 0,001251 0,001251 0,001251 0,33 0,33 0,33 3 3 3 1 1 1 3 3 3 0,336502 0,836502 0,536502 0,000578 0,076995 0,236995 0,33 0,33 0,33 3 3 3 3 3 3 8 8 8 0,652476 0,652476 0,652476 0,243272 0,243272 0,243272 0,38 0,38 0,38 5 5 5
95
HASIL OLAH DATA
Hasil Analisis Deskriptif Statistik
Descriptive Statistics
N Minimum Maximum Mean Std. Deviation
DA 90 -14,56 19,34 -,0268 3,07637 KAP 90 ,00 1,00 ,4333 ,49831 TENURE 90 1,00 6,00 3,7000 1,56111 DKI 90 ,25 ,75 ,3771 ,09569 KA 90 3,00 5,00 3,1111 ,40901 INST 90 ,234203 ,999977 ,69635473 ,191559237 MAN 90 ,000011 ,259914 ,05718120 ,085926090 Valid N (listwise) 90
Hasil Uji Normalitas
One-Sample Kolmogorov-Smirnov Test
Unstandardized Residual
N 90
Normal Parametersa,b Mean ,0000000 Std. Deviation 2,95788935
Most Extreme Differences
Absolute ,218
Positive ,218
Negative -,181
Kolmogorov-Smirnov Z 2,064
Asymp. Sig. (2-tailed) ,000
a. Test distribution is Normal. b. Calculated from data.
96
Hasil Uji Normalitas Setelah Outlier Dihapus
One-Sample Kolmogorov-Smirnov Test
Unstandardized Residual
N 75
Normal Parametersa,b Mean ,0000000 Std. Deviation ,86122944
Most Extreme Differences
Absolute ,050
Positive ,050
Negative -,049
Kolmogorov-Smirnov Z ,433
Asymp. Sig. (2-tailed) ,992
a. Test distribution is Normal. b. Calculated from data.
Hasil Uji Multikolinieritas
Coefficientsa
Model Collinearity Statistics Tolerance VIF 1 KAP ,827 1,210 TENURE ,912 1,096 DKI ,827 1,209 INST ,733 1,364 MAN ,585 1,710 KA ,892 1,122 a. Dependent Variable: DA
97
Hasil Uji Autokorelasi
Model Summaryb
Model Durbin-Watson
1 1,797a
a. Predictors: (Constant), KA, DKI, KAP, TENURE, INST, MAN b. Dependent Variable: DA
REGRESI
Variables Entered/Removeda Model Variables Entered Variables Removed Method 1 MAN, DKI, TENURE, KA, KAP, INSTb . Enter a. Dependent Variable: DA b. All requested variables entered.98 Model Summary
Model R R Square Adjusted R Square
Std. Error of the Estimate
1 ,622a ,387 ,333 ,89842
a. Predictors: (Constant), MAN, DKI, TENURE, KA, KAP, INST
ANOVAa
Model Sum of Squares df Mean Square F Sig.
1
Regression 34,711 6 5,785 7,167 ,000b
Residual 54,887 68 ,807
Total 89,598 74
a. Dependent Variable: DA
b. Predictors: (Constant), MAN, DKI, TENURE, KA, KAP, INST
Coefficientsa
Model Unstandardized Coefficients Standardized Coefficients t Sig. B Std. Error Beta 1 (Constant) 1,297 ,934 1,388 ,170 KAP ,263 ,229 ,120 1,145 ,256 TENURE ,129 ,071 ,181 1,825 ,072 DKI -3,932 1,151 -,356 -3,415 ,001 KA ,352 ,248 ,142 1,417 ,161 INST -1,831 ,611 -,332 -2,996 ,004 MAN -4,078 1,507 -,336 -2,706 ,009 a. Dependent Variable: DA
