PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP KONDISI KESEHATAN KEUANGAN PERUSAHAAN - Unika Repository

Lampiran 1

DAFTAR PERUSAHAAN SAMPEL

NO TAHUN KODE NAMA PERUSAHAAN

1 2005 AKRA PT AKR Corporindo Tbk. 2 2005 DLTA PT Delta Djakarta Tbk. 3 2005 DYNA PT Dynaplast Tbk.

4 2005 FAST PT Fast Food Indonesia Tbk. 5 2005 IGAR PT Kageo Igar Jaya Tbk.

6 2005 JKSW PT Jakarta Kyoei Steel Works Tbk. 7 2005 KAEF PT Kimia Farma Tbk.

8 2005 KBLM PT Kabelindo Murni Tbk.

9 2005 LMPI PT Langgeng Makmur Industri Tbk. 10 2005 LPIN PT Multi Prima Sejahter Tbk. 11 2005 LTLS PT Lautan Luas Tbk.

12 2005 MTDL PT Metrodata Electronics Tbk. 13 2005 PSDN PT Prasidha Aneka Niaga Tbk.

14 2005 PTSP PT Pioneerindo Gourmet International Tbk. 15 2005 RMBA PT Bentoel Internasional Investama Tbk. 16 2005 SIPD PT Sierad Produce Tbk.

17 2005 SOBI PT Sorini Corporation Tbk. 18 2005 SRSN PT Sarasa Nugraha Tbk. 19 2005 TBLA PT Tunas Baru Lampung Tbk. 20 2005 TBMS PT Tembaga Mulia Semanan Tbk.

21 2005 TFCO PT Teijin Indonesia Fiber Corporation Tbk. 22 2006 ADMG PT Polychem Indonesia Tbk.

23 2006 AKRA PT AKR Corporindo Tbk. 24 2006 BTON PT Betonjaya Manunggal Tbk. 25 2006 DLTA PT Delta Djakarta Tbk. 26 2006 DYNA PT Dynaplast Tbk. 27 2006 ERTX PT Eratex Djaja Tbk. 28 2006 GJTL PT Gajah Tunggal Tbk. 29 2006 HEXA PT Hexindo Adiperkasa Tbk. 30 2006 IGAR PT Kageo Igar Jaya Tbk.

31 2006 INAI PT Indal Aluminium Industry Tbk. 32 2006 INDR PT Indo-Rama Synthetics Tbk. 33 2006 JKSW PT Jakarta Kyoei Steel Works Tbk. 34 2006 KAEF PT Kimia Farma Tbk.

35 2006 KBLI PT GT Kabel Indonesia Tbk. 36 2006 KBLM PT Kabelindo Murni Tbk.

37 2006 LMPI PT Langgeng Makmur Industri Tbk. 38 2006 LPIN PT Multi Prima Sejahter Tbk. 39 2006 LTLS PT Lautan Luas Tbk.

40 2006 MTDL PT Metrodata Electronics Tbk. 41 2006 PSDN PT Prasidha Aneka Niaga Tbk.

42 2006 PTSP PT Pioneerindo Gourmet International Tbk. 43 2006 RMBA PT Bentoel Internasional Investama Tbk. 44 2006 SIPD PT Sierad Produce Tbk.

NO TAHUN KODE NAMA PERUSAHAAN 46 2006 SOBI PT Sorini Corporation Tbk.

47 2006 SRSN PT Sarasa Nugraha Tbk. 48 2006 SUGI PT Sugi Samapersada Tbk. 49 2006 TBLA PT Tunas Baru Lampung Tbk. 50 2006 TBMS PT Tembaga Mulia Semanan Tbk.

51 2006 TFCO PT Teijin Indonesia Fiber Corporation Tbk. 52 2006 TURI PT Tunas Ridean Tbk.

53 2007 ADMG PT Polychem Indonesia Tbk. 54 2007 AKRA PT AKR Corporindo Tbk. 55 2007 BRPT PT Barito Pacific Timber Tbk. 56 2007 BTON PT Betonjaya Manunggal Tbk. 57 2007 DLTA PT Delta Djakarta Tbk. 58 2007 DYNA PT Dynaplast Tbk. 59 2007 ERTX PT Eratex Djaja Tbk. 60 2007 FASW PT Fajar Surya Wisesa Tbk. 61 2007 GJTL PT Gajah Tunggal Tbk. 62 2007 HEXA PT Hexindo Adiperkasa Tbk. 63 2007 IGAR PT Kageo Igar Jaya Tbk.

64 2007 INAI PT Indal Aluminium Industry Tbk. 65 2007 INDR PT Indo-Rama Synthetics Tbk. 66 2007 JKSW PT Jakarta Kyoei Steel Works Tbk. 67 2007 KAEF PT Kimia Farma Tbk.

68 2007 KBLI PT GT Kabel Indonesia Tbk. 69 2007 KBLM PT Kabelindo Murni Tbk.

70 2007 LMPI PT Langgeng Makmur Industri Tbk. 71 2007 LPIN PT Multi Prima Sejahter Tbk. 72 2007 LTLS PT Lautan Luas Tbk.

73 2007 MTDL PT Metrodata Electronics Tbk. 74 2007 PSDN PT Prasidha Aneka Niaga Tbk.

75 2007 PTSP PT Pioneerindo Gourmet International Tbk. 76 2007 RMBA PT Bentoel Internasional Investama Tbk.

77 2007 SCCO PT Supreme Cable Manufacturing & Commerce Tbk. 78 2007 SIPD PT Sierad Produce Tbk.

79 2007 SMCB PT Holcim Indonesia Tbk. 80 2007 SOBI PT Sorini Corporation Tbk. 81 2007 SUGI PT Sugi Samapersada Tbk. 82 2007 TBLA PT Tunas Baru Lampung Tbk. 83 2007 TBMS PT Tembaga Mulia Semanan Tbk.

Lampiran 2

PERHITUNGAN

Z-SCORE

NO TAHUN KODE X1 X2 X3 X4 X5 Z-SCORE KET

1 2005 AKRA 0.11 0.33 0.10 1.10 1.43 3.01 Sehat 2 2005 DLTA 0.52 0.69 0.14 4.40 0.80 5.49 Sehat

3 2005 DYNA 0.18 -0.23 0.02 1.20 0.73 1.43 Kesulitan Keuangan 4 2005 IGAR 1.00 0.43 0.09 1.54 1.60 4.63 Sehat

5 2005 JKSW 0.29 -1.52 0.04 0.02 0.38 -1.27 Kesulitan Keuangan 6 2005 KAEF 0.32 0.21 0.07 2.42 1.54 3.91 Sehat

7 2005 KBLM -0.05 -1.00 0.05 0.76 1.08 0.23 Kesulitan Keuangan 8 2005 LMPI 0.20 -0.26 0.01 1.10 0.52 1.11 Kesulitan Keuangan 9 2005 LPIN -0.09 -0.07 -0.03 0.19 0.37 0.18 Kesulitan Keuangan 10 2005 LTLS 0.11 0.19 0.09 0.36 1.35 2.26 Grey Area

11 2005 MTDL 0.34 0.16 0.10 0.39 2.26 3.45 Sehat

12 2005 PSDN 0.39 -2.47 0.10 0.62 1.36 -0.91 Kesulitan Keuangan 13 2005 PTSP 0.22 -1.49 0.09 1.27 1.99 1.23 Kesulitan Keuangan 14 2005 RMBA 0.41 0.29 -0.01 1.25 1.18 2.80 Grey Area

15 2005 SIPD 0.17 -2.14 -0.07 3.95 1.23 0.56 Kesulitan Keuangan 16 2005 SOBI 0.23 0.42 0.11 0.90 1.19 2.96 Grey Area

17 2005 SRSN -0.11 -0.49 0.13 3.14 0.86 2.36 Grey Area

18 2005 TBLA 0.01 0.09 0.08 0.34 0.84 1.46 Kesulitan Keuangan 19 2005 TBMS -0.05 0.03 0.01 0.08 3.43 3.50 Sehat

20 2005 TFCO -0.16 -0.18 -0.05 0.16 1.00 0.49 Kesulitan Keuangan 21 2006 ADMG 0.24 -0.19 -0.08 0.28 0.82 0.74 Kesulitan Keuangan 22 2006 AKRA 0.06 0.31 0.08 1.51 1.67 3.35 Sehat

23 2006 BTON 0.38 0.21 0.04 4.48 1.70 5.25 Sehat 24 2006 DLTA 0.53 0.69 0.09 2.65 0.69 4.19 Sehat

25 2006 DYNA -0.10 0.19 0.04 0.38 0.89 1.38 Kesulitan Keuangan 26 2006 ERTX -0.17 -0.23 0.01 0.04 1.89 1.42 Kesulitan Keuangan 27 2006 GJTL 0.16 0.01 0.05 0.39 0.75 1.36 Kesulitan Keuangan 28 2006 HEXA 0.06 0.20 0.05 0.88 1.16 2.21 Grey Area

29 2006 IGAR 0.53 0.43 0.05 1.27 1.42 3.58 Sehat

30 2006 INAI 0.27 -0.01 0.06 0.07 1.00 1.53 Kesulitan Keuangan 31 2006 INDR 0.04 0.13 0.01 0.10 0.79 1.12 Kesulitan Keuangan 32 2006 JKSW 0.37 -1.65 0.03 0.04 0.48 -1.26 Kesulitan Keuangan 33 2006 KAEF 0.32 0.22 0.06 2.34 1.74 4.01 Sehat

34 2006 KBLI 0.05 -1.57 0.13 0.12 2.56 0.93 Kesulitan Keuangan 35 2006 KBLM -0.01 -0.90 0.09 0.78 1.03 0.54 Kesulitan Keuangan 36 2006 LMPI 0.32 -0.25 0.03 1.20 0.53 1.37 Kesulitan Keuangan 37 2006 LPIN -0.08 -0.09 -0.02 0.27 0.27 0.15 Kesulitan Keuangan 38 2006 LTLS 0.06 0.17 0.05 0.26 1.32 1.94 Grey Area

39 2006 MTDL 0.29 0.16 0.07 0.36 2.21 3.23 Sehat

40 2006 PSDN 0.27 -2.39 0.11 0.83 1.80 -0.37 Kesulitan Keuangan 41 2006 PTSP 0.21 -1.53 -0.04 1.24 1.92 0.63 Kesulitan Keuangan 42 2006 RMBA 0.27 0.26 0.07 1.80 1.28 3.28 Sehat

43 2006 SCCO 0.13 0.14 0.12 0.76 2.20 3.41 Sehat

44 2006 SIPD 0.29 -2.19 0.06 3.64 1.00 0.67 Kesulitan Keuangan 45 2006 SMCB 0.03 -1.09 0.00 1.03 0.42 -0.45 Kesulitan Keuangan

46 2006 SOBI 0.24 0.42 0.07 1.26 1.26 3.10 Sehat 47 2006 SRSN 0.12 -0.43 0.15 4.61 0.82 3.61 Sehat 48 2006 SUGI 0.42 -0.07 -0.01 4.05 0.74 3.56 Sehat

49 2006 TBLA 0.10 0.09 0.07 0.84 0.58 1.55 Kesulitan Keuangan 50 2006 TBMS 0.00 0.06 0.02 0.07 3.00 3.18 Sehat

51 2006 TFCO -0.39 -0.36 -0.10 0.11 1.02 -0.21 Kesulitan Keuangan 52 2006 TURI 0.07 0.19 0.02 0.45 1.36 2.04 Grey Area

53 2007 ADMG 0.23 -0.17 0.02 0.24 0.93 1.20 Kesulitan Keuangan 54 2007 AKRA 0.07 0.28 0.11 2.15 1.69 3.82 Sehat

55 2007 BRPT 0.14 -0.21 0.00 1.37 0.02 0.71 Kesulitan Keuangan 56 2007 BTON 0.50 0.34 0.26 2.76 2.48 6.06 Sehat

57 2007 DLTA 0.56 0.71 0.10 1.95 0.74 3.92 Sehat

58 2007 DYNA 0.00 0.19 0.05 0.37 1.01 1.66 Kesulitan Keuangan 59 2007 ERTX -0.29 -0.25 0.04 0.06 2.17 1.64 Kesulitan Keuangan 60 2007 FASW 0.13 0.01 0.11 1.78 0.70 2.31 Grey Area

61 2007 GJTL 0.22 0.02 0.08 0.28 0.79 1.51 Kesulitan Keuangan 62 2007 HEXA 0.10 0.20 0.10 0.62 1.32 2.42 Grey Area

63 2007 IGAR 0.52 0.42 0.09 1.25 1.42 3.66 Sehat

64 2007 INAI 0.19 -0.02 0.08 0.11 1.06 1.60 Kesulitan Keuangan 65 2007 INDR 0.06 0.12 0.02 0.13 0.81 1.19 Kesulitan Keuangan 66 2007 JKSW 0.28 -1.61 -0.08 0.05 0.43 -1.73 Kesulitan Keuangan 67 2007 KAEF 0.33 0.22 0.06 3.54 1.71 4.72 Sehat

68 2007 KBLI 0.51 -1.34 0.10 0.42 2.56 1.91 Grey Area

69 2007 KBLM 0.02 0.01 0.03 0.63 0.74 1.27 Kesulitan Keuangan 70 2007 LMPI 0.28 -0.21 0.03 1.05 0.57 1.32 Kesulitan Keuangan 71 2007 LPIN 0.30 0.05 0.04 0.55 0.35 1.24 Kesulitan Keuangan 72 2007 LTLS -0.11 0.19 0.09 0.24 1.27 1.84 Grey Area

73 2007 MTDL 0.19 0.12 0.10 0.46 2.33 3.32 Sehat

74 2007 PSDN 0.31 -2.39 0.10 0.41 2.06 -0.36 Kesulitan Keuangan 75 2007 PTSP 0.13 -1.56 0.07 1.28 2.21 1.18 Kesulitan Keuangan 76 2007 RMBA 0.59 0.22 0.09 1.63 1.19 3.48 Sehat

77 2007 SCCO 0.10 0.11 0.07 0.32 1.76 2.44 Grey Area

78 2007 SIPD 0.29 -1.87 0.04 1.63 1.26 0.10 Kesulitan Keuangan 79 2007 SMCB 0.05 -1.05 0.07 2.71 0.52 0.98 Kesulitan Keuangan 80 2007 SOBI 0.29 0.42 0.19 3.08 1.24 4.65 Sehat

81 2007 SUGI 0.43 0.00 0.12 4.34 0.98 4.50 Sehat 82 2007 TBLA 0.18 0.10 0.10 1.73 0.75 2.48 Grey Area 83 2007 TBMS 0.00 0.04 0.04 0.09 3.26 3.48 Sehat

Lampiran 3

MEKANISME

CORPORATE GOVERNANCE

_DAN

KESEHATAN KEUANGAN PERUSAHAAN

NO TAHUN KODE ZSCORE DIR KOM KOM_IND AUDIT MNG INST RES_1 ABS

Lampiran 4

Hasil Uji Normalitas

Case Processing Summary

85 78.7% 23 21.3% 108 100.0%

Unstandardized Residual

N Percent N Percent N Percent

Valid Missing Total

Cases

Descriptives

.0000000 .13462361 -.2677138

.2677138

-.0024345 .0207378 1.540 1.241168 -2.68248 3.34239 6.02488 1.90264

.037 .261

-.491 .517 Mean

Lower Bound Upper Bound 95% Confidence

Interval for Mean

5% Trimmed Mean Median

Variance Std. Deviation Minimum Maximum Range

Interquartile Range Skewness

Kurtosis Unstandardized Residual

Statistic Std. Error

Tests of Normality

.059 85 .200* .988 85 .600

Unstandardized Residual

Statistic df Sig. Statistic df Sig.

Kolmogorov-Smirnova Shapiro-Wilk

This is a lower bound of the true significance. *.

1.0

Lampiran 5

Hasil Uji Autokorelasi

Model Summaryb

.659a _{.435 .391 1.28802 2.132}

Model 1

R R Square

Adjusted R Square

Std. Error of the Estimate

Durbin-Watson

Predictors: (Constant), INST, DIR, AUDIT, MNG, KOM_IND, KOM a.

Lampiran 6

Hasil Uji Multikolinearitas

Coefficientsa

-12.239 3.651 -3.352 .001

.134 .107 .112 1.247 .216 .904 1.106

.438 .105 .385 4.170 .000 .849 1.178

.059 .015 .344 3.825 .000 .897 1.114

.123 .052 .210 2.391 .019 .937 1.067

.404 .095 .391 4.240 .000 .850 1.176

.019 .006 .259 2.884 .005 .899 1.112

(Constant)

t Sig. Tolerance VIF

Collinearity Statistics

Dependent Variable: ZSCORE a.

Coefficient Correlationsa

1.000 .109 .142 .148 .151 -.102

.109 1.000 .124 -.016 .133 -.236

.142 .124 1.000 .074 -.133 -.009

.148 -.016 .074 1.000 -.171 .282

.151 .133 -.133 -.171 1.000 -.044

-.102 -.236 -.009 .282 -.044 1.000

4.18E-005 7.54E-005 4.74E-005 9.13E-005 1.50E-005 -6.9E-005

7.54E-005 .012 .001 .000 .000 -.003

4.74E-005 .001 .003 .000 .000 -4.7E-005

9.13E-005 .000 .000 .009 .000 .003

1.50E-005 .000 .000 .000 .000 -7.1E-005

-6.9E-005 -.003 -4.7E-005 .003 -7.1E-005 .011

INST

INST DIR AUDIT MNG KOM_IND KOM

Dependent Variable: ZSCORE

Index (Constant) DIR KOM KOM_IND AUDIT MNG INST

Variance Proportions

3

Regression Standardized Predicted Value

4

Squares df Mean Square F Sig.

Predictors: (Constant), INST, DIR, AUDIT, MNG, KOM_IND, KOM a.

Dependent Variable: ABS b.

Coefficientsa

3.675 1.942 1.893 .062

-.004 .057 -.008 -.070 .944

.007 .056 .015 .132 .895

-.009 .008 -.129 -1.136 .259

-.038 .027 -.153 -1.375 .173

.069 .051 .159 1.365 .176

.005 .003 .166 1.466 .147

Lampiran 8

Statistik Deskriptif

Descriptives

Descriptive Statistics

85 -1.73 6.06 2.0060 1.65100

85 3.00 9.00 4.6588 1.37627

85 2.00 9.00 4.1882 1.45155

85 33.33 66.67 40.3794 9.66786

85 66.67 75.00 67.7480 2.81260

85 .00 9.58 .5008 1.59964

85 3.14 94.90 45.8641 22.93259

85 ZSCORE

DIR KOM KOM_IND AUDIT MNG INST

Valid N (listwise)

Lampiran 9

All requested variables entered. a.

Dependent Variable: ZSCORE b.

Mode l Summa ry

.659a .435 .391 1.28802

Model

Predictors: (Constant), INST, DIR, AUDIT, MNG, KOM_ IND, KOM

a.

ANOVAb

99.565 6 16.594 10.003 .000a

129.402 78 1.659

Squares df Mean Square F Sig.

Predictors: (Constant), INST, DIR, AUDIT, MNG, KOM_IND, KOM a.

Dependent Variable: ZSCORE b.

Coefficientsa

-12.239 3.651 -3.352 .001

.134 .107 .112 1.247 .216

.438 .105 .385 4.170 .000

.059 .015 .344 3.825 .000

.123 .052 .210 2.391 .019

.404 .095 .391 4.240 .000

.019 .006 .259 2.884 .005