Analisis Hubungan Laba Akuntansi, Laba Tunai, Ukuran Perusahaan, dan Umur Perusahaan dengan Dividen Kas pada Perusahaan Real Estate dan Property yang Terdaftar di Bursa Efek Indonesia

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73

3 BAPA

Bekasi Asri Pemula, Tbk

√

3

4 BCIP

Bumi Citra Permai, Tbk

√

4

5 BEST

Bekasi Fajar Industrial Estate, Tbk

√

×

-

6 BIPP

Bhuwanatala Indah Permai, Tbk

√

5

7 BKDP

Bukit Darmo Properti, Tbk

√

6

8 BKSL

Sentul City, Tbk

√

7

9 BSDE

Bumi Serpong Damai, Tbk

√

8

10 COWL

Cowell Development, Tbk

√

9

11 CTRA

Ciputra Development, Tbk

√

10

12 CTRP

Ciputra Property, Tbk

√

11

13 CTRS

Ciputra Surya, Tbk

√

12

14 DART

Duta Anggada Realty, Tbk

√

13

15 DILD

Intiland Development, Tbk

√

14

16 DUTI

Duta Pertiwi, Tbk

√

15

17 ELTY

Bakrieland Development, Tbk

√

16

18 EMDE

Megapolitan Development, Tbk

√

17

19 FMII

Fortune Mate Indonesia, Tbk

√

18

20 GAMA

Gading Development, Tbk

√

×

-

21 GMTD

Goa Makassar Tourism Development, Tbk

√

19 22 GPRA

Perdana Gapura Prima, Tbk

√

×

-

23 GWSA

Greenwood Sejahtera, Tbk

√

×

-

24 JRPT

Jaya Real Property, Tbk

√

20 25 KIJA

Kawasan Industri Jababeka, Tbk

√

21 26 KPIG

Kridaperdana Indah Graha, Tbk

√

22 27 LAMI

Lamicitra Nusantara, Tbk

√

23 28 LCGP

Laguna Cipta Griya, Tbk

√

24 29 LPCK

Lippo Cikarang, Tbk

√

25 30 LPKR

Lippo Karawaci, Tbk

√

26 31 MDLN

Modernland Realty, Tbk

√

27 32 MKPI

Metropolitan Kentjana, Tbk

√

28 33 MTLA

Metropolitan Land, Tbk

√

×

-

34 MTSM

Metro Realty, Tbk

√

29 35 NIRO

Nirvana Development, Tbk

√

×

-

36 OMRE

Indonesia Prima Property, Tbk

√

30 37 PLIN

Plaza Indonesia Realty, Tbk

√

31 38 PUDP

Pudjiadi Prestige, Tbk

√

32 39 POWN

Pakuwon Jati, Tbk

√

×

-

40 RBMS

Rista Bintang Mahkota Sejati, Tbk

√

×

-

41 RDTX

Roda Vivatex, Tbk

√

×

-

42 RODA

Royal Oak Development, Tbk

√

×

-

43 SCBD

Danayasa Arthatama, Tbk

√

×

-

44 SMDM

Suryamas Dutamakmur, Tbk

√

×

-

45 SMRA

Summarecon Agung, Tbk

√

×

-

(2)

74 Lampiran 2

Descriptive Statistics

N Minimum Maximum Mean Std. Deviation

Dividen Kas 128 140.75 2691388.02 272099.4731 3.81146E5

Laba Akuntansi 128 36.34 3278954.40 222919.9555 4.23560E5

Laba Tunai 128 28.69 2905648.51 237089.7280 4.43523E5

Ukuran Perusahaan 128 17.91 31.40 26.9577 3.04635

Umur Perusahaan 128 .00 24.00 12.0938 6.96384

Valid N (listwise) 128

One-Sample Kolmogorov-Smirnov Test

Unstandardized

Residual

N 128

Normal Parametersa,,b Mean .0000000

Std. Deviation 1.56770282

Most Extreme Differences Absolute .057

Positive .057

Negative -.044

Kolmogorov-Smirnov Z .647

Asymp. Sig. (2-tailed) .797

a. Test distribution is Normal.

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75

Model Summaryb

Model R R Square Adjusted R Square

Std. Error of the

Estimate Durbin-Watson

1 .625a .390 .370 1.59299 1.837

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76

Model Summaryb

Model R R Square Adjusted R Square

Std. Error of the

Estimate Durbin-Watson

1 .625a .390 .370 1.59299 1.837

a. Predictors: (Constant), Umur Perusahaan, Laba Akuntansi, Ukuran Perusahaan, Laba Tunai

b. Dependent Variable: Dividen Kas

ANOVAb

Model Sum of Squares df Mean Square F Sig.

1 Regression 199.647 4 49.912 19.669 .000a

Residual 312.127 123 2.538

Total 511.774 127

a. Predictors: (Constant), Umur Perusahaan, Laba Akuntansi, Ukuran Perusahaan, Laba Tunai

b. Dependent Variable: Dividen Kas

Coefficientsa

Model

Unstandardized Coefficients

Standardized

Coefficients

t Sig.

Collinearity Statistics

B Std. Error Beta Tolerance VIF

1 (Constant) 39.538 6.101 6.480 .000

Laba Akuntansi .029 .119 .042 .246 .806 .170 5.880

Laba Tunai .683 .128 .995 5.340 .000 .143 6.999

Ukuran Perusahaan -11.001 2.079 -.665 -5.292 .000 .314 3.186

Umur Perusahaan .289 .164 .125 1.767 .080 .984 1.017

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77 Lampiran 3

Tahun

Y X1 X2 X3 X4

Dividen Kas Laba Akuntansi Laba Tunai Ukuran Perusahaan Umur Perusahaan

Tahun 2010

398725 383258.2946 241884.5748 22.77173106 0

290454.0367 330181.9929 290483.8121 22.24670709 3

12681.50039 14519.09414 12680.87814 25.63855569 3

18636 23087.35183 18644.12725 25.10104811 1

845.489066 3387.318568 5017.05196 25.97746642 21

14686.63334 12825.21916 14712.40917 27.64841331 3

70407.60898 103460.8023 65489.22878 29.20261492 13

601021.8329 893706.1215 394403.2048 30.09016096 2

8413.228557 13424.82154 8400.943653 26.31028708 3

257818.8719 482272.8936 257959.5777 29.87 16

153750 199968.1818 155371.0993 28.97 3

87070.0527 124362.1928 96182.19473 28.5900762 12

125901.2023 99574.24684 63812.32183 29.1190167 20

393902.4372 433627.0199 375048.3856 29.15691203 19

267047.5 391426.426 330328.6762 29.18354264 16

216481.1152 225655.0687 210385.9857 30.46800357 15

25000 34117.09766 24505.03111 29.52 0

5387.58 350.494932 535.720802 26.57495017 10

27572.6439 32908.53618 27572.48692 26.60656105 10

275907.5 306.417408 263.799101 22 16

58940.80997 92847.02073 62123.55205 28.83575082 16

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78

19052.25462 36.339796 28.685636 20.20313742 9

534.85 267.227561 539.379612 25.86316487 3

65305.68 85250.98714 65307.48275 28 13

655318.9955 719253.6518 594520.9188 30.41327454 14

38607.96104 51926.27557 38597.0319 28.39534749 18

262848.8587 329940.2711 262847.7948 28.22887429 1

7683.984 3353.550218 1924.97228 25.43 19

76250 130.183698 106.072961 27.36643237 16

520394.5 603.343712 503.065708 19.90928078 18

10130.4 11675.56697 10130.74023 26.15 16

Tahun 2011

580970 888.224228 684.902756 23.10163216 1

601629.2716 4563.53 602736.6095 22.51628253 4

5902.000182 7593.239089 5901.252085 25.72104974 4

2757.84455 5409.564552 2387.664125 25.30873835 2

3002.021304 17993.10509 20211.4431 25.99867241 22

20697.90652 19631.20478 20783.96597 27.60722898 4

137575.8949 156853.6386 136450.0363 29.29691174 14

840730.6862 54343.23 1012033.822 30.17947962 3

37867.08078 42382.90422 33321.52217 26.67827791 4

318482.1359 1029410.856 849382.8758 30.08 17

159900 203925.8225 168558.7799 31.4 4

164245.7812 239543.798 199327.0636 28.89204368 13

69110.60116 99.574247 61.076589 22.13520208 21

145121.9505 198562.9023 147404.7824 29.37006694 20

348595.5 489362.3941 422405.4025 26.97482023 17

18489.49069 107400.8692 74749.90369 30.50503478 16

1600 8904.339374 2006.544761 27.52 1

2721 350.494932 535.720802 26.58635085 11

49084.48458 58495.81672 49084.68537 26.91192792 11

360635 397.538177 346.698745 22 17

568945.051 363268.5214 326131.1669 29.35331559 17

49503.48858 52334.15663 45594.57156 28.29816622 11

34693.70778 61.548986 51.960868 20.17687908 10

140.75 1395.873737 1564.67119 25.86 4

257680.08 301579.7476 257680.7511 28 14

728331.8844 984810.3051 814094.3489 30.53568861 15

74159.07639 116143.4352 92045.74018 28.5576699 19

323002.2861 400275.3838 323002.1512 28.39117127 2

4745.44224 6405.58874 4750.061932 25.39 20

65000 113201.2292 90842.36096 27.32750954 17

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79

13336.4 24694.96278 21020.79584 26.55440886 17

Tahun 2012

811835.64 1097.546731 841.290753 23.44427454 2

1202347.513 1344.194587 1216.091539 23.11627805 5

4486.899046 5489.991039 4488.128775 25.79275573 5

9580.430668 15116.58337 9491.01847 25.40395514 3

13744.65119 12544.79679 15132.02367 23.60472933 23

58336.67383 56927.68594 58396.17348 27.52560322 5

211470.3713 248345.3071 220926.021 29.44816098 15

1286029.25 1696563.825 1478858.785 30.44982037 4

328417.2493 85289.19224 69675.15292 28.20675146 5

591466.8238 618777.5093 494011.0878 30.34 18

307500 376043.6561 319151.7676 29.41 5

275062.2119 329206.9519 273913.556 29.1190167 14

191624.8487 240.03483 180.373133 22.18028923 22

176219.5211 276240.2137 200435.7264 29.43795672 21

528822.5 704688.5287 613327.8421 29.51691659 18

1171410.401 731602.2342 1102086.243 30.35465808 17

4187.5 11753.04925 4172.791951 27.51 2

1033.98 4823.650569 969.288096 26.59569977 12

64373.06124 76583.52714 64373.09089 27.52632379 12

445005 491.372623 427.924997 18 18

366432.7092 457791.3622 380022.4341 29.58798677 18

121779.1 157385.4745 146022.4129 28.63488553 12

30421.59282 47.512052 39.253958 17.90805205 11

1111.925 186.659748 677.551965 25.88 5

407020.8 457605.3621 407021.9083 29 15

1072651.013 1577088.286 1322847.019 30.84465506 16

133426.729 311607.0992 260474.8806 29.15531936 20

363054.0007 448355.2186 363050.2557 28.56837002 3

4167.9792 5704.823536 4162.706957 25.41 21

28750 58288.43351 39913.14091 27.37488429 18

243920.5 336.236014 234.725164 22.09704895 20

18865 24251.84292 21137.976 26.61263907 18

Tahun 2013

851402.377 1177.175519 930.240497 21.40027901 3

876756.7584 1081.775829 889.576596 23.39244232 6

5022.944507 6794.971239 5025.737151 25.89167515 6

32759.35322 42483.58094 32690.00753 26.79219295 4

51955.16066 109878.1345 109202.8439 27 24

59088.08298 57792.91765 59138.57717 27.46317884 6

602870.7886 640129.6492 605095.614 29.99805535 16

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80

48712.14021 76611.79992 48711.92138 28.29623875 6

970612.2236 1709491.785 1413388.45 30.63248053 19

430500 533793.5318 442124.1409 29.66623402 6

399730.6965 488183.1833 412809.0665 29.38372263 15

182200.6758 241.451997 180.800291 22.28528707 23

321341.4797 403749.2143 329608.5419 29.64944731 22

658859 854167.951 756858.4368 29.64239746 19

223667.3581 35757.15329 232249.7518 30.14071179 18

33701 47551.81258 34002.47638 27.56758806 3

7809.27 2604.859339 7958.072266 26.78700307 13

91845.18252 107122.7014 91845.27666 27.89920197 13

569937.5 631.664497 546.269619 23 19

97241.16528 204165.2055 104477.6326 29.74186045 19

351667.0369 342032.819 298891.3611 29.62727522 13

39746.74698 62.255431 54.340019 20.232365 12

2167.55 5732.251851 6271.87937 25.8307341 6

590618.64 56733.32 590616.9301 29 16

1244810.578 1753.43 1592491.215 31.07465079 17

1255758.323 346.542 2451686.47 29.89775238 21

365566.7148 464484.2759 365563.0781 28.67440798 4

2095.632 576.534902 2076.924553 25.30955706 22

17112.5 871.29073 23884.46968 27.43523754 19

40541 134.545645 33.342916 19.83818422 21