Daftar Nama Perusahaan Yang Menjadi Sampel Untuk Model Penelitian Pertama
Tahun 2001
No Nama Perusahaan
singkatan
1 Bahtera Adimina Samudra Tbk
BASS
2 Berlian Laju Tanker Tbk.
BLTA
3 Citra Marga Nusaphala Persada Tbk.
CMNP
4 H. M. Sampoerna Tbk.
HMSP
5 Indofood Sukses Makmur Tbk.
INDF
6 Kalbe Farma Tbk.
KLBF
7 Lautan Luas Tbk.
LTLS
8 Semen Gresik (Persero) Tbk.
SMGR
Tahun 2002
No Nama Perusahaan
Singkatan
Bahtera Adimina Samudra Tbk
BASS
Berlian Laju Tanker Tbk.
BLTA
H. M. Sampoerna Tbk.
HMSP
Indofood Sukses Makmur Tbk.
INDF
Indosat Tbk.
ISAT
Kalbe Farma Tbk.
KLBF
Lautan Luas Tbk.
LTLS
Mayora Indah Tbk.
MYOR
Semen Gresik (Persero) Tbk.
SMGR
Telekomunikasi Indonesia Tbk.
TLKM
Tahun 2003
No Nama Perusahaan
Singkatan
1 Alfa Retailindo Tbk
ALFA
2 Astra Graphia Tbk
ASGR
3 Berlian Laju Tanker Tbk.
BLTA
4 Charoen Pokphand Indonesia Tbk.
CPIN
5 Duta Pertiwi Tbk
DUTI
6 H. M. Sampoerna Tbk.
HMSP
7 Indofood Sukses Makmur Tbk.
INDF
8 Indosat Tbk.
ISAT
9 Kalbe Farma Tbk.
KLBF
10 Lautan Luas Tbk.
LTLS
11 Matahari Putra Prima Tbk.
MPPA
12 Mayora Indah Tbk.
MYOR
13 Semen Gresik (Persero) Tbk.
SMGR
14 Summarecon Agung Tbk.
SMRA
15 Telekomunikasi Indonesia Tbk.
TLKM
16 Ultrajaya Milk Industry & Trading Company Tbk. ULTJ
Tahun 2004
No Nama Perusahaan
Singkatan
1
Astra Graphia Tbk
ASGR
2
Berlian Laju Tanker Tbk.
BLTA
3
Berlina Tbk.
BRNA
4
Duta Pertiwi Tbk
DUTI
5
H. M. Sampoerna Tbk.
HMSP
6
Humpuss Intermoda Transportasi Tbk.
HITS
7
Indofood Sukses Makmur Tbk.
INDF
8
Indosat Tbk.
ISAT
9
Lautan Luas Tbk.
LTLS
10 Matahari Putra Prima Tbk.
MPPA
11 Mayora Indah Tbk.
MYOR
12 Semen Gresik (Persero) Tbk.
SMGR
13 Sona Topas Tourism Industry Tbk.
SONA
14 Summarecon Agung Tbk.
SMRA
15 Telekomunikasi Indonesia Tbk.
TLKM
16 Tunas Baru Lampung Tbk.
TBLA
Daftar Nama Perusahaan Yang Menjadi Sampel Untuk Model Penelitian Kedua
dan Peringkat Yang Didapat
Tahun 2001
No Nama Perusahaan
Singkatan Peringkat
1
Citra Marga Nusaphala Persada Tbk.
CMNP
BB
2
H. M. Sampoerna Tbk.
HMSP
AA-
3
Indofood Sukses Makmur Tbk.
INDF
AA+
4 Lautan Luas Tbk.
LTLS
A
5 Semen Gresik (Persero) Tbk.
SMGR
A
Tahun 2002
No Nama Perusahaan
Singkatan Peringkat
1 Berlian Laju Tanker Tbk.
BLTA A-
2 H. M. Sampoerna Tbk.
HMSP AA
3 Indofood Sukses Makmur Tbk.
INDF
AA+
4 Indosat Tbk.
ISAT
AA+
5 Lautan Luas Tbk.
LTLS
A
6 Semen Gresik (Persero) Tbk.
SMGR SD
7 Telekomunikasi Indonesia Tbk.
TLKM AAA
Tahun 2003
No Nama Perusahaan
Singkatan Peringkat
1 Alfa Retailindo Tbk
ALFA A-
2 Astra Graphia Tbk
ASGR A-
3 Berlian Laju Tanker Tbk.
BLTA A-
4 Charoen Pokphand Indonesia Tbk.
CPIN
A-
5 Duta Pertiwi Tbk
DUTI
BBB-
6 H. M. Sampoerna Tbk.
HMSP AA
7 Indofood Sukses Makmur Tbk.
INDF
AA+
8 Indosat Tbk.
ISAT
AA+
9 Lautan Luas Tbk.
LTLS
A-
10 Matahari Putra Prima Tbk.
MPPA A+
11 Mayora Indah Tbk.
MYOR A
12 Summarecon Agung Tbk.
SMRA A-
13 Telekomunikasi Indonesia Tbk.
TLKM AAA
14 Ultrajaya Milk Industry & Trading Company Tbk. ULTJ
BBB
Tahun 2004
No Nama Perusahaan
Singkatan Peringkat
1
Astra Graphia Tbk
ASGR A-
2
Berlian Laju Tanker Tbk.
BLTA A
3
Duta Pertiwi Tbk
DUTI
BBB-
4
H. M. Sampoerna Tbk.
HMSP AA+
5
Indofood Sukses Makmur Tbk.
INDF
AA
6
Indosat Tbk.
ISAT
AA+
7
Lautan Luas Tbk.
LTLS
BBB+
8
Matahari Putra Prima Tbk.
MPPA A+
9
Mayora Indah Tbk.
MYOR A
10 Semen Gresik (Persero) Tbk.
SMGR A+
11 Summarecon Agung Tbk.
SMRA BBB
12 Telekomunikasi Indonesia Tbk.
TLKM AAA
13 Tunas Baru Lampung Tbk.
TBLA BBB
Output SPSS Model Penelitian Pertama
Descriptive Statistics
N Minimum Maximum Mean Std. Deviation
CONACC 50 -.09211 1.50895 .9698496 .19331099
STDROA 50 .00315 .68655 .0861368 .16703909
DIVASS 50 .00109 .11496 .0207506 .02421433
LEV 50 .09310 1.44696 .3082426 .20160343
SIZE
50 11.57692 13.70142 12.521371
8 .56943294
Valid N (listwise) 50
Regression
Variables Entered/Removed(b)
Model Variables Entered VariablesRemoved Method
1 SIZE, LEV,
STDROA, DIVASS(a)
. Enter
a All requested variables entered. b Dependent Variable: CONACC
Model Summary(b)
Model R R Square
Adjusted R Square
Std. Error of
the Estimate Durbin-Watson
1 .608(a) .370 .314 .16011272 1.851
a Predictors: (Constant), SIZE, LEV, STDROA, DIVASS b Dependent Variable: CONACC
ANOVA(b)
Model
Sum of
Squares df
Mean
Square F Sig.
1 Regression .677 4 .169 6.607 .000(a)
Residual 1.154 45 .026
Total 1.831 49
a Predictors: (Constant), SIZE, LEV, STDROA, DIVASS b Dependent Variable: CONACC
Collinearity Diagnostics(a)
Model
Dimen
sion Eigenvalue
Condition
Index Variance Proportions
(Constant) STDROA DIVASS LEV SIZE
1 1 3.624 1.000 .00 .02 .02 .01 .00
2 .755 2.191 .00 .90 .01 .02 .00
3 .437 2.879 .00 .01 .62 .00 .00
4 .183 4.453 .00 .07 .13 .91 .00
5 .001 67.475 1.00 .00 .21 .05 1.00
a Dependent Variable: CONACC
Casewise Diagnostics(a)
Case Number Std. Residual CONACC
3 3.814 1.50895
a Dependent Variable: CONACC
Residuals Statistics(a)
Minimum Maximum Mean Std. Deviation N
Predicted Value .2785147 1.1198118 .9698496 .11758316 50
Residual
-.37062469 .61059982 .00000000 .15343839 50
Std. Predicted Value -5.880 1.275 .000 1.000 50
Std. Residual -2.315 3.814 .000 .958 50
a Dependent Variable: CONACC
Explore
Case Processing Summary
Cases
Valid Missing Total
N Percent N Percent N Percent
Unstandardized Residual 50 100.0% 0 .0% 50 100.0%
Descriptives
Statistic Std. Error
Mean .0000000 .02169947
Lower Bound -.0436067
95% Confidence
Interval for Mean Upper Bound
.0436067
5% Trimmed Mean -.0026645
Median -.0188223
Variance .024
Std. Deviation .15343839
Minimum -.37062
Maximum .61060
Range .98122
Interquartile Range .17353
Skewness .889 .337
Unstandardized Residual
Kurtosis 4.549 .662
Tests of Normality
Kolmogorov-Smirnov(a) Shapiro-Wilk
Statistic df Sig. Statistic df Sig.
Unstandardized Residual .112 50 .161 .918 50 .002
a Lilliefors Significance Correction
Unstandardized Residual Stem-and-Leaf Plot
Frequency Stem & Leaf
2.00 Extremes (=<-.33)
2.00 -2 . 04
1.00 -1 . 7
5.00 -1 . 00013
6.00 -0 . 555678
13.00 -0 . 0011233444444
5.00 0 . 12224
3.00 0 . 557
7.00 1 . 0000113
3.00 1 . 778
2.00 2 . 02
1.00 Extremes (>=.61)
Stem width: .10000
Each leaf: 1 case(s)
Regression
Variables Entered/Removed(b)
Model
Variables Entered
Variables
Removed Method
1 SIZE, LEV,
STDROA, DIVASS(a)
. Enter
a All requested variables entered. b Dependent Variable: ABS
Model Summary(b)
Model R R Square
Adjusted R Square
Std. Error of
the Estimate Durbin-Watson
1 .465(a) .216 .146 .10051668 2.387
a Predictors: (Constant), SIZE, LEV, STDROA, DIVASS b Dependent Variable: ABS
ANOVA(b)
Model
Sum of
Squares df Mean Square F Sig.
1 Regressio
n .125 4 .031 3.100 .025(a)
Residual .455 45 .010
Total .580 49
a Predictors: (Constant), SIZE, LEV, STDROA, DIVASS b Dependent Variable: ABS
Coefficients(a)
Model
Unstandardized Coefficients
Standardized
Coefficients t Sig. Collinearity Statistics
B Std. Error Beta Tolerance VIF
1 (Constan) .272 .356 .765 .448
STDROA .014 .087 .023 .159 .874 .984 1.016
DIVASS -.449 .787 -.110 -.571 .571 .570 1.755
LEV .078 .059 .232 1.337 .188 .700 1.428
SIZE -.015 .029 -.085 -.513 .611 .767 1.303
a Dependent Variable: ABS
Collinearity Diagnostics(a)
Model Dimension Eigenvalue
Condition
Index Variance Proportions
(Constant) STDROA DIVASS LEV SIZE
1 1 3.624 1.000 .00 .02 .02 .01 .00
2 .755 2.191 .00 .90 .01 .02 .00
3 .437 2.879 .00 .01 .62 .00 .00
4 .183 4.453 .00 .07 .13 .91 .00
5 .001 67.475 1.00 .00 .21 .05 1.00
a Dependent Variable: ABS
Casewise Diagnostics(a)
Case Number Std. Residual ABS
3 4.417 .61060
a Dependent Variable: ABS
Residuals Statistics(a)
Minimum Maximum Mean Std. Deviation N
Predicted Value .0531647 .4056087 .1071162 .05056138 50
Residual
-.10444627 .44400245 .00000000 .09632663 50
Std. Predicted Value -1.067 5.904 .000 1.000 50
Std. Residual -1.039 4.417 .000 .958 50
a Dependent Variable: ABS
Charts
Output SPSS Model Penelitian Kedua
Descriptives
Descriptive
Statistics
N Minimum Maximum Mean Std. Deviation
Rate 39 1.50 8.00 6.1459 1.28558
CONACC 39 -.09211 1.50895 .9736851 .21451633
ROA 39 -.41502 .17932 .0465982 .09005816
LEV 39 .11750 1.44696 .3100072 .21528646
Valid N (listwise) 39
Regression
Variables Entered/Removed(b)
Model
Variables Entered
Variables
Removed Method
1 LEV, ROA,
CONACC(a) . Enter
a All requested variables entered. b Dependent Variable: Rate
Model Summary(b)
Model R R Square
Adjusted R Square
Std. Error of
the Estimate Durbin-Watson
1 .634(a) .402 .350 1.03623 2.340
a Predictors: (Constant), LEV, ROA, Cons b Dependent Variable: Rate
ANOVA(b)
Model
Sum of
Squares df Mean Square F Sig.
1 Regression 25.221 3 8.407 7.829 .000(a)
Residual 37.582 35 1.074
Total 62.803 38
a Predictors: (Constant), LEV, ROA, CONACC b Dependent Variable: Rate
Coefficients(a)
Model
Unstandardized Coefficients
Standardized
Coefficients t Sig.
Collinearity Statistics
B Std. Error Beta Tolerance VIF
1 (Constan) 1.585 1.561 1.015 .317
CONACC 3.105 1.234 .518 2.517 .017 .404 2.478
ROA 11.188 2.351 .784 4.758 .000 .630 1.587
LEV 3.278 1.157 .549 2.834 .008 .456 2.194
a Dependent Variable: Rate
Collinearity Diagnostics(a)
Model Dimension Eigenvalue
Condition
Index Variance Proportions
(Constant) CONACC ROA LEV
1 1 2.927 1.000 .00 .00 .02 .01
2 .778 1.939 .00 .00 .55 .02
3 .288 3.188 .00 .02 .02 .32
4 .007 20.755 1.00 .98 .41 .65
a Dependent Variable: Rate
Casewise Diagnostics(a)
Case Number Std. Residual Rate
11 -3.198 1.50
a Dependent Variable: Rate
Residuals Statistics(a)
Minimum Maximum Mean Std. Deviation N
Predicted Value 3.5101 7.5504 6.1459 .81469 39
Residual -3.31367 1.58657 .00000 .99449 39
Std. Predicted Value -3.235 1.724 .000 1.000 39
Std. Residual -3.198 1.531 .000 .960 39
a Dependent Variable: Rate
Explore
Case Processing Summary
Cases
Valid Missing Total
N Percent N Percent N Percent
Unstandardized Residual 39 100.0% 0 .0% 39 100.0%
Descriptives
Statistic Std. Error
Mean .0000000 .15924532
Lower Bound -.3223753
95% Confidence
Interval for Mean Upper Bound
.3223753
5% Trimmed Mean .0545078
Median .2193298
Variance .989
Std. Deviation .99448674
Minimum -3.31367
Maximum 1.58657
Range 4.90024
Interquartile Range 1.18645
Skewness -.972 .378
Unstandardized Residual
Kurtosis 1.750 .741
Extreme Values
Case Number Value
1 3 1.58657
2 20 1.29144
3 8 1.26820
4 32 1.25330
Highest
5 25 1.18926
1 11 -3.31367
2 37 -1.48736
3 6 -1.43712
4 39 -1.34036
Unstandardize d Residual
Lowest
5 15 -1.34020
Tests of Normality
Kolmogorov-Smirnov(a) Shapiro-Wilk
Statistic df Sig. Statistic df Sig.
Unstandardized Residual .125 39 .126 .940 39 .038
a Lilliefors Significance Correction
Unstandardized Residual
Unstandardized Residual Stem-and-Leaf Plot
Frequency Stem & Leaf
1.00 Extremes (=<-3.3)
5.00 -1 . 03344
3.00 -0 . 689
9.00 -0 . 112234444
9.00 0 . 022444444
7.00 0 . 5578999
4.00 1 . 1222
1.00 1 . 5
Stem width: 1.00000
Each leaf: 1 case(s)
Regression
Variables Entered/Removed(b)
Model Variables Entered VariablesRemoved Method
1 LEV, ROA,
CONACC(a) . Enter
a All requested variables entered. b Dependent Variable: ABS
Model Summary(b)
Model R R Square
Adjusted R Square
Std. Error of
the Estimate Durbin-Watson
1 .219(a) .048 -.034 .61011449 2.365
a Predictors: (Constant), LEV, ROA, CONACC b Dependent Variable: ABS
ANOVA(b)
Model
Sum of
Squares df Mean Square F Sig.
1 Regression .655 3 .218 .587 .628(a)
Residual 13.028 35 .372
Total 13.683 38
a Predictors: (Constant), LEV, ROA, CONACC b Dependent Variable: ABS
Collinearity Diagnostics(a)
Model Dimension Eigenvalue
Condition
Index Variance Proportions
(Constant) CONACC ROA LEV
1 1 2.927 1.000 .00 .00 .02 .01
2 .778 1.939 .00 .00 .55 .02
3 .288 3.188 .00 .02 .02 .32
4 .007 20.755 1.00 .98 .41 .65
a Dependent Variable: ABS
Casewise Diagnostics(a)
Case Number Std. Residual ABS
11 3.560 3.31367
a Dependent Variable: ABS
Residuals Statistics(a)
Minimum Maximum Mean Std. Deviation N
Predicted Value .5338999 1.1414187 .7828069 .13129608 39
Residual
-.65553784
2.1722512
2 .00000000 .58553595 39
Std. Predicted Value -1.896 2.731 .000 1.000 39
Std. Residual -1.074 3.560 .000 .960 39
a Dependent Variable: ABS