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122 LAMPIRAN 1 Daftar Perusahaan Manufaktur Sub Sektor Otomotif Dan Komponen No Nama Perusahaan Kode Saham 1 PT Astra International tbk ASII 2 PT Astra Otoparts Tbk. AUTO 3 PT Garuda Metalindo Tbk. BOLT 4 PT Indo Kordsa Tbk BRAM 5 PT Goodyear Indonesia Tbk GDYR 6 PT Gajah Tunggal Tbk. GJTL 7 PT Indomobil Sukses International Tbk. IMAS 8 PT Indospring Tbk INDS 9 PT Multi Prima Sejahtera Tbk LPIN 10 PT Multistrada Arah Sarana Tbk. MASA 11 PT Nipress Tbk NIPS 12 PT Prima Alloy Steel Universal Tbk. PRAS 13 PT Selamat Sempurna tbk SMSM Sumber: Data Diolah

LAMPIRAN 1 - eprints.umpo.ac.ideprints.umpo.ac.id/3768/8/8. LAMPIRAN.pdf · 8 PT Multistrada Arah Sarana Tbk. MASA 9 PT Nipress Tbk NIPS 10 PT Prima Alloy Steel Universal Tbk. PRAS

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122

LAMPIRAN 1

Daftar Perusahaan Manufaktur Sub Sektor Otomotif Dan

Komponen

No Nama Perusahaan Kode Saham

1 PT Astra International tbk ASII

2 PT Astra Otoparts Tbk. AUTO

3 PT Garuda Metalindo Tbk. BOLT

4 PT Indo Kordsa Tbk BRAM

5 PT Goodyear Indonesia Tbk GDYR

6 PT Gajah Tunggal Tbk. GJTL

7 PT Indomobil Sukses International Tbk. IMAS

8 PT Indospring Tbk INDS

9 PT Multi Prima Sejahtera Tbk LPIN

10 PT Multistrada Arah Sarana Tbk. MASA

11 PT Nipress Tbk NIPS

12 PT Prima Alloy Steel Universal Tbk. PRAS

13 PT Selamat Sempurna tbk SMSM

Sumber: Data Diolah

123

LAMPIRAN 2

Daftar Sampel Penelitian

No Nama Perusahaan Kode Saham

1 PT Astra International tbk ASII

2 PT Astra Otoparts Tbk. AUTO

3 PT Indo Kordsa Tbk BRAM

4 PT Goodyear Indonesia Tbk GDYR

5 PT Gajah Tunggal Tbk. GJTL

6 PT Indomobil Sukses International Tbk. IMAS

7 PT Indospring Tbk INDS

8 PT Multistrada Arah Sarana Tbk. MASA

9 PT Nipress Tbk NIPS

10 PT Prima Alloy Steel Universal Tbk. PRAS

11 PT Selamat Sempurna tbk SMSM

12 PT Multi Prima Sejahtera Tbk LPIN

Sumber: Data Diolah

124

LAMPIRAN 3

Data kurs tengah pada tanggal dan tahun neraca perusahaan

Kurs tengah =kurs jual+kurs beli

2

Tahun Kurs Jual Kurs Beli Kurs Tengah

31-Des-12 9,718 9,622 9,670

31-Des-13 12,250 12,128 12,189

31-Des-14 12,502 12,378 12,440

31-Des-15 13,864 13,726 13,795

31-Des-16 13,503 13,369 13,436

Sumber: Data Diolah

125

Sumber: Data Sekunder Diolah

LAMPIRAN 4

Data Variabel Profitabilitas Yang Menggunakan Mata Uang Asing Diproksikan Menjadi Mata Uang Rupiah

Menggunakan Kurs Tengah.

Rupiah = Dollar x Kurs Tengah

EMITEN TAHUN Laba Bersih

(Dollar)

Total Aset

(Dollar)

Kurs

Tengah

Laba Bersih

(Rp)

Total Aset

(Rp)

PT Indo Kordsa Tbk

2012 24,527,047 229,933,238 9,670 237,176,544,490 2,223,454,411,460

2013 1,957,466 239,028,396 12,189 23,859,553,074 2,913,517,118,844

2014 17,045,237 308,298,067 12,440 212,042,748,280 3,835,227,953,480

2015 10,432,471 291,834,622 13,795 143,915,937,445 4,025,858,610,490

2016 22,493,452 296,060,495 13,436 302,222,021,072 3,977,868,810,820

PT Goodyear Indonesia Tbk

2012 6,673,997 123,915,331 9,670 64,537,550,990 1,198,261,250,770

2013 4,634,391 111,048,164 12,189 56,488,591,899 1,353,566,070,996

2014 2,741,756 125,498,249 12,440 34,107,444,640 1,561,198,217,560

2015 -190,552 119,315,863 13,795 -2,628,664,840 1,645,962,330,085

2016 765,201 112,840,841 13,436 10,281,240,636 1,516,129,539,676

PT Multistrada Arah Sarana

Tbk.

2012 703,868 642,485,895 9,670 6,806,403,560 6,212,838,604,650

2013 1,748,646 629,065,832 12,189 21,314,246,094 7,667,683,426,248

2014 362,654 625,203,702 12,440 4,511,415,760 7,777,534,052,880

2015 -27,119,968 598,429,237 13,795 -374,119,958,560 8,255,331,324,415

2016 -6,483,272 609,745,210 13,436 -87,109,242,592 8,192,536,641,560

126

Sumber: Data Sekunder Diolah

LAMPIRAN 5

Data Variabel Likuiditas Yang Menggunakan Mata Uang Asing Diproksikan Menjadi Mata Uang Rupiah

Menggunakan Kurs Tengah.

Kurs tengah =kurs jual+kurs beli

2

EMITEN TAHUN Aset Lancar

(Dollar)

Kewajiban Lancar

(Dollar)

Kurs Tengah

(Dollar) Aset Lancar (Rp)

Kewajiban Lancar

(Rp)

PT Indo Kordsa Tbk

2012 86,356,415 40,589,171 9,670 835,066,533,050 392,497,283,570

2013 91,543,671 58,257,851 12,189 1,115,825,805,819 710,104,945,839

2014 109,402,632 77,282,258 12,440 1,360,968,742,080 961,391,289,520

2015 102,097,679 56,517,831 13,795 1,408,437,481,805 779,663,478,645

2016 112,618,311 59,559,808 13,436 1,513,139,626,596 800,245,580,288

PT Goodyear Indonesia Tbk

2012 62,158,076 69,464,492 9,670 601,068,594,920 671,721,637,640

2013 49,903,040 53,178,435 12,189 608,268,154,560 648,191,944,215

2014 62,895,398 66,606,518 12,440 782,418,751,120 828,585,083,920

2015 58,140,275 62,078,390 13,795 802,045,093,625 856,371,390,050

2016 46,840,216 54,467,410 13,436 629,345,142,176 731,824,120,760

PT Multistrada Arah Sarana

Tbk.

2012 170,928,821 122,678,538 9,670 1,652,881,699,070 1,186,301,462,460

2013 163,564,895 104,398,461 12,189 1,993,692,505,155 1,272,512,841,129

2014 167,560,982 95,870,981 12,440 2,084,458,616,080 1,192,635,003,640

2015 159,081,833 123,784,397 13,795 2,194,533,886,235 1,707,605,756,615

2016 151,754,358 144,039,966 13,436 2,038,971,554,088 1,935,320,983,176

127

Sumber: Data Sekunder Diolah

LAMPIRAN 6

Data Variabel Leverage Yang Menggunakan Mata Uang Asing Diproksikan Menjadi Mata Uang Rupiah

Menggunakan Kurs Tengah.

Kurs tengah =kurs jual+kurs beli

2

EMITEN TAHUN Total Hutang

(Dollar)

Total Ekuitas

(Dollar)

Kurs

Tengah Total Hutang (Rp) Total Ekuitas (Rp)

PT Indo Kordsa Tbk

2012 60,310,051 169,623,187 9,670 583,198,193,170 1,640,256,218,290

2013 76,167,147 162,861,249 12,189 928,401,354,783 1,985,115,764,061

2014 129,647,357 178,650,710 12,440 1,612,813,121,080 2,222,414,832,400

2015 108,900,841 182,933,781 13,795 1,502,287,101,595 2,523,571,508,895

2016 98,315,845 197,744,650 13,436 1,320,971,693,420 2,656,897,117,400

PT Goodyear Indonesia Tbk

2012 71,185,039 52,730,292 9,670 688,359,327,130 509,901,923,640

2013 54,822,258 56,225,906 12,189 668,228,502,762 685,337,568,234

2014 67,600,687 57,897,562 12,440 840,952,546,280 720,245,671,280

2015 63,833,786 55,482,077 13,795 880,587,077,870 765,375,252,215

2016 56,563,392 56,277,449 13,436 759,985,734,912 756,143,804,764

PT Multistrada Arah Sarana

Tbk.

2012 252,502,913 371,982,982 9,670 2,441,703,168,710 3,597,075,435,940

2013 253,786,536 375,279,296 12,189 3,093,404,087,304 4,574,279,338,944

2014 250,328,980 374,874,722 12,440 3,114,092,511,200 4,663,441,541,680

2015 252,977,703 345,451,534 13,795 3,489,827,412,885 4,765,503,911,530

2016 270,776,948 338,968,262 13,436 3,638,159,073,328 4,554,377,568,232

128

LAMPIRAN 7

Data Profitabilitas Perusahaan Sampel yang Diproksikan Dengan ROA

𝑹𝑶𝑨 =𝐋𝐚𝐛𝐚 𝐁𝐞𝐫𝐬𝐢𝐡 𝐒𝐞𝐭𝐞𝐥𝐚𝐡 𝐏𝐚𝐣𝐚𝐤

𝐓𝐨𝐭𝐚𝐥 𝐀𝐬𝐞𝐭𝐱 𝟏𝟎𝟎%

EMITEN TAHUN Laba Bersih Total Aset ROA %

PT Astra International

tbk

2012 Rp22,460,000,000,000 Rp182,274,000,000,000 0.12322

2013 Rp23,708,000,000,000 Rp213,994,000,000,000 0.11079

2014 Rp22,151,000,000,000 Rp236,029,000,000,000 0.09385

2015 Rp16,454,000,000,000 Rp245,435,000,000,000 0.06704

2016 Rp19,804,000,000,000 Rp261,855,000,000,000 0.07563

rata-rata 0.09411

PT Astra Otoparts Tbk.

2012 Rp1,076,431,000,000 Rp8,881,642,000,000 0.12120

2013 Rp1,099,709,000,000 Rp12,617,678,000,000 0.08716

2014 Rp1,150,174,000,000 Rp14,380,926,000,000 0.07998

2015 Rp279,235,000,000 Rp14,339,110,000,000 0.01947

2016 Rp522,056,000,000 Rp14,612,274,000,000 0.03573

rata-rata 0.06871

PT Indo Kordsa Tbk

2012 Rp237,176,544,490 Rp2,223,454,411,460 0.10667

2013 Rp23,859,553,074 Rp2,913,517,118,844 0.00819

2014 Rp212,042,748,280 Rp3,835,227,953,480 0.05529

2015 Rp143,915,937,445 Rp4,025,858,610,490 0.03575

2016 Rp302,222,021,072 Rp3,977,868,810,820 0.07598

rata-rata 0.05637

PT Goodyear Indonesia

Tbk

2012 Rp64,537,550,990 Rp1,198,261,250,770 0.05386

2013 Rp56,488,591,899 Rp1,353,566,070,996 0.04173

2014 Rp34,107,444,640 Rp1,561,198,217,560 0.02185

2015 -Rp2,628,664,840 Rp1,645,962,330,085 -0.00160

2016 Rp10,281,240,636 Rp1,516,129,539,676 0.00678

rata-rata 0.02452

PT Gajah Tunggal Tbk

2012 Rp1,086,114,000,000 Rp12,869,793,000,000 0.08439

2013 Rp340,488,000,000 Rp15,350,754,000,000 0.02218

2014 Rp293,797,000,000 Rp16,042,897,000,000 0.01831

2015 -Rp207,955,000,000 Rp17,509,505,000,000 -0.01188

2016 Rp454,035,000,000 Rp18,697,779,000,000 0.02428

rata-rata 0.02746

PT Indomobil Sukses

International Tbk.

2012 Rp884,981,697,692 Rp17,577,664,024,361 0.05035

2013 Rp805,480,217,885 Rp22,315,022,507,630 0.03610

129

2014 -Rp6,133,971,024 Rp23,471,397,834,920 -0.00026

2015 -Rp8,573,318,114 Rp24,860,957,839,497 -0.00034

2016 -Rp920,648,852 Rp25,633,342,258,679 -3.59161

rata-rata -0.70115

PT Indospring Tbk

2012 Rp540,323,808,599 Rp1,664,779,358,215 0.32456

2013 Rp411,289,306,390 Rp2,196,518,364,473 0.18725

2014 Rp127,917,937,369 Rp2,282,666,078,493 0.05604

2015 Rp132,465,180,205 Rp2,553,928,346,219 0.05187

2016 Rp144,647,295,294 Rp2,477,272,502,538 0.05839

rata-rata 0.13562

PT Multistrada Arah

Sarana Tbk.

2012 Rp6,806,403,560 Rp6,212,838,604,650 0.00110

2013 Rp21,314,246,094 Rp7,667,683,426,248 0.00278

2014 Rp4,511,415,760 Rp7,777,534,052,880 0.00058

2015 -Rp374,119,958,560 Rp8,255,331,324,415 -0.04532

2016 -Rp87,109,242,592 Rp8,192,536,641,560 -0.01063

rata-rata -0.01030

PT Nipress Tbk

2012 Rp21,553,186,948 Rp525,628,737,289 0.04100

2013 Rp33,872,112,000 Rp798,407,625,000 0.04242

2014 Rp11,018,188,000 Rp1,206,854,399,000 0.00913

2015 Rp26,779,572,000 Rp1,547,720,090,000 0.01730

2016 Rp142,891,548,000 Rp1,777,956,390,000 0.08037

rata-rata 0.03805

PT Prima Alloy Steel

Universal Tbk.

2012 Rp41,448,799,424 Rp577,349,886,068 0.07179

2013 Rp87,154,383,485 Rp795,630,254,208 0.10954

2014 Rp111,249,192,142 Rp1,286,827,899,805 0.08645

2015 Rp49,582,224,493 Rp1,531,742,052,164 0.03237

2016 -Rp30,657,914,643 Rp1,596,466,547,662 -0.01920

rata-rata 0.05619

PT Selamat Sempurna

tbk

2012 Rp268,543,331,492 Rp1,441,204,473,590 0.18633

2013 Rp338,222,792,309 Rp1,701,103,245,176 0.19883

2014 Rp420,436,000,000 Rp1,749,395,000,000 0.24033

2015 Rp446,088,000,000 Rp2,220,108,000,000 0.20093

2016 Rp474,499,000,000 Rp2,254,740,000,000 0.21045

rata-rata 0.20737

PT Multi Prima Sejahtera

tbk

2012 Rp16,599,848,712 Rp172,268,827,993 0.09636

2013 Rp8,554,996,356 Rp196,390,816,224 0.04356

2014 -Rp4,130,648,465 Rp185,595,748,325 -0.02226

2015 -Rp17,664,476,558 Rp324,054,785,283 -0.05451

2016 -Rp64,895,693,813 Rp477,838,306,256 -0.13581

rata-rata -0.01453

Sumber: Data Sekunder diolah

130

LAMPIRAN 8

Data Likuiditas Perusahaan Sampel yang Diproksikan Dengan

Current Ratio

Rasio lancar 𝒂𝒔𝒆𝒕 𝒍𝒂𝒏𝒄𝒂𝒓

𝒌𝒆𝒘𝒂𝒋𝒊𝒃𝒂𝒏 𝒍𝒂𝒏𝒄𝒂𝒓X100%

EMITEN TAHUN Aset Lancar Kewajiban Lancar CR (%)

PT Astra International

tbk

2012 Rp75,799,000,000,000 Rp54,178,000,000,000 1.3991

2013 Rp88,352,000,000,000 Rp71,139,000,000,000 1.2420

2014 Rp97,241,000,000,000 Rp73,523,000,000,000 1.3226

2015 Rp105,161,000,000,000 Rp76,242,000,000,000 1.3793

2016 Rp110,403,000,000,000 Rp89,079,000,000,000 1.2394

rata-rata 1.3165

PT Astra Otoparts Tbk.

2012 Rp3,205,631,000,000 Rp2,751,766,000,000 1.1649

2013 Rp5,029,517,000,000 Rp2,661,312,000,000 1.8899

2014 Rp5,138,080,000,000 Rp3,857,809,000,000 1.3319

2015 Rp4,796,770,000,000 Rp3,625,907,000,000 1.3229

2016 Rp4,903,902,000,000 Rp3,258,146,000,000 1.5051

rata-rata 1.4429

PT Indo Kordsa Tbk

2012 Rp835,066,533,050 Rp392,497,283,570 2.1276

2013 Rp1,115,825,805,819 Rp710,104,945,839 1.5714

2014 Rp1,360,968,742,080 Rp961,391,289,520 1.4156

2015 Rp1,408,437,481,805 Rp779,663,478,645 1.8065

2016 Rp1,513,139,626,596 Rp800,245,580,288 1.8908

rata-rata 1.7624

PT Goodyear Indonesia

Tbk

2012 Rp601,068,594,920 Rp671,721,637,640 0.8948

2013 Rp608,268,154,560 Rp648,191,944,215 0.9384

2014 Rp782,418,751,120 Rp828,585,083,920 0.9443

2015 Rp802,045,093,625 Rp856,371,390,050 0.9366

2016 Rp629,345,142,176 Rp731,824,120,760 0.8600

rata-rata 0.9148

PT Gajah Tunggal Tbk

2012 Rp5,194,057,000,000 Rp3,020,030,000,000 1.7199

2013 Rp6,843,853,000,000 Rp2,964,235,000,000 2.3088

2014 Rp6,283,252,000,000 Rp3,116,223,000,000 2.0163

2015 Rp6,602,281,000,000 Rp3,713,148,000,000 1.7781

2016 Rp7,517,152,000,000 Rp4,343,805,000,000 1.7305

rata-rata 1.9107

PT Indomobil Sukses

International Tbk.

2012 Rp9,813,158,956,054 Rp7,963,486,975,807 1.2323

2013 Rp11,634,955,170,257 Rp10,717,554,588,021 1.0856

131

2014 Rp11,845,370,194,860 Rp11,473,255,532,702 1.0324

2015 Rp12,192,274,613,320 Rp13,035,531,353,729 0.9353

2016 Rp11,639,697,824,750 Rp12,594,693,691,894 0.9242

rata-rata 1.0420

PT Indospring Tbk

2012 Rp867,620,153,034 Rp371,743,866,089 2.3339

2013 Rp1,086,590,779,051 Rp281,799,219,289 3.8559

2014 Rp975,954,232,621 Rp335,123,443,360 2.9122

2015 Rp992,929,224,058 Rp445,006,853,182 2.2313

2016 Rp981,694,103,645 Rp323,699,362,103 3.0327

rata-rata 2.8732

PT Multistrada Arah

Sarana Tbk.

2012 Rp1,652,881,699,070 Rp1,186,301,462,460 1.3933

2013 Rp1,993,692,505,155 Rp1,272,512,841,129 1.5667

2014 Rp2,084,458,616,080 Rp1,192,635,003,640 1.7478

2015 Rp2,194,533,886,235 Rp1,707,605,756,615 1.2852

2016 Rp2,038,971,554,088 Rp1,935,320,983,176 1.0536

rata-rata 1.4093

PT Nipress Tbk

2012 Rp308,238,585,743 Rp279,356,258,575 1.1034

2013 Rp534,840,333,000 Rp508,836,644,000 1.0511

2014 Rp671,452,283,000 Rp518,954,798,000 1.2939

2015 Rp701,282,705,000 Rp669,595,797,000 1.0473

2016 Rp825,372,776,000 Rp677,524,406,000 1.2182

rata-rata 1.1428

PT Prima Alloy Steel

Universal Tbk.

2012 Rp197,198,600,380 Rp177,151,899,038 1.1132

2013 Rp331,855,600,867 Rp321,945,837,163 1.0308

2014 Rp566,779,211,419 Rp564,899,086,298 1.0033

2015 Rp658,889,212,539 Rp655,589,698,468 1.0050

2016 Rp687,016,688,458 Rp682,161,682,936 1.0071

rata-rata 1.0319

PT Selamat Sempurna

tbk

2012 Rp899,279,276,888 Rp462,534,538,242 1.9442

2013 Rp1,097,152,037,422 Rp523,047,319,216 2.0976

2014 Rp1,133,730,000,000 Rp536,800,000,000 2.1120

2015 Rp1,368,558,000,000 Rp571,712,000,000 2.3938

2016 Rp1,454,387,000,000 Rp508,482,000,000 2.8603

rata-rata 2.2816

PT Multi Prima

Sejahtera tbk

2012 Rp95,789,068,363 Rp32,995,214,492 2.9031

2013 Rp117,583,929,998 Rp47,334,458,367 2.4841

2014 Rp84,882,248,726 Rp39,239,103,933 2.1632

2015 Rp142,576,406,096 Rp180,556,111,049 0.7897

2016 Rp187,053,339,566 Rp262,162,231,019 0.7135

rata-rata 1.8107

Sumber: Data Sekunder Diolah

132

LAMPIRAN 9

Data Leverage Pada Perusahaan Sampel yang Diproksikan dengan

Debt To Equity Ratio

Debt To Equity Ratio=𝑡𝑜𝑡𝑎𝑙 ℎ𝑢𝑡𝑎𝑛𝑔

𝑡𝑜𝑡𝑎𝑙 𝑒𝑘𝑢𝑖𝑡𝑎𝑠x100%

EMITEN TAHUN Total Hutang Total Ekuitas DER (%)

PT Astra International

tbk

2012 Rp92,460,000,000,000 Rp89,814,000,000,000 1.0295

2013 Rp107,806,000,000,000 Rp106,188,000,000,000 1.0152

2014 Rp115,705,000,000,000 Rp120,324,000,000,000 0.9616

2015 Rp118,902,000,000,000 Rp126,533,000,000,000 0.9397

2016 Rp121,949,000,000,000 Rp139,906,000,000,000 0.8716

rata-rata 0.9635

PT Astra Otoparts Tbk.

2012 Rp3,396,543,000,000 Rp5,485,099,000,000 0.6192

2013 Rp3,058,924,000,000 Rp9,558,754,000,000 0.3200

2014 Rp4,244,369,000,000 Rp10,136,557,000,000 0.4187

2015 Rp4,195,684,000,000 Rp10,143,426,000,000 0.4136

2016 Rp4,075,716,000,000 Rp10,536,558,000,000 0.3868

rata-rata 0.4317

PT Indo Kordsa Tbk

2012 Rp583,198,193,170 Rp1,640,256,218,290 0.3556

2013 Rp928,401,354,783 Rp1,985,115,764,061 0.4677

2014 Rp1,612,813,121,080 Rp2,222,414,832,400 0.7257

2015 Rp1,502,287,101,595 Rp2,523,571,508,895 0.5953

2016 Rp1,320,971,693,420 Rp2,656,897,117,400 0.4972

rata-rata 0.5283

PT Goodyear Indonesia

Tbk

2012 Rp688,359,327,130 Rp509,901,923,640 1.3500

2013 Rp668,228,502,762 Rp685,337,568,234 0.9750

2014 Rp840,952,546,280 Rp720,245,671,280 1.1676

2015 Rp880,587,077,870 Rp765,375,252,215 1.1505

2016 Rp759,985,734,912 Rp756,143,804,764 1.0051

rata-rata 1.1296

PT Gajah Tunggal Tbk

2012 Rp7,391,409,000,000 Rp5,478,384,000,000 1.3492

2013 Rp9,626,411,000,000 Rp5,724,343,000,000 1.6817

2014 Rp10,059,605,000,000 Rp5,983,292,000,000 1.6813

2015 Rp12,115,363,000,000 Rp5,394,142,000,000 2.2460

2016 Rp12,849,602,000,000 Rp5,848,177,000,000 2.1972

rata-rata 1.8311

2012 Rp11,869,218,951,856 Rp5,708,445,072,505 2.0792

2013 Rp15,655,152,396,933 Rp6,659,870,110,697 2.3507

133

Sumber: Data Sekunder Diolah

PT Indomobil Sukses

International Tbk. 2014 Rp16,744,375,200,010 Rp6,727,022,634,910 2.4891

2015 Rp18,163,865,982,392 Rp6,697,091,857,105 2.7122

2016 Rp18,923,523,905,726 Rp6,709,818,352,953 2.8203

rata-rata 2.4903

PT Indospring Tbk

2012 Rp528,206,496,386 Rp1,136,572,861,829 0.4647

2013 Rp443,652,749,965 Rp1,752,865,614,508 0.2531

2014 Rp454,347,526,616 Rp1,828,318,551,877 0.2485

2015 Rp634,889,428,231 Rp1,919,038,917,988 0.3308

2016 Rp409,208,624,907 Rp2,068,063,877,631 0.1979

rata-rata 0.2990

PT Multistrada Arah

Sarana Tbk.

2012 Rp2,441,703,168,710 Rp3,597,075,435,940 0.6788

2013 Rp3,093,404,087,304 Rp4,574,279,338,944 0.6763

2014 Rp3,114,092,511,200 Rp4,663,441,541,680 0.6678

2015 Rp3,489,827,412,885 Rp4,765,503,911,530 0.7323

2016 Rp3,638,159,073,328 Rp4,554,377,568,232 0.7988

rata-rata 0.7108

PT Nipress Tbk

2012 Rp310,716,227,614 Rp214,912,509,675 1.4458

2013 Rp562,461,853,000 Rp235,945,772,000 2.3839

2014 Rp630,960,175,000 Rp575,894,224,000 1.0956

2015 Rp938,717,411,000 Rp609,002,679,000 1.5414

2016 Rp935,375,496,000 Rp842,580,894,000 1.1101

rata-rata 1.5154

PT Prima Alloy Steel

Universal Tbk.

2012 Rp297,056,156,250 Rp280,293,729,818 1.0598

2013 Rp389,182,140,905 Rp406,448,113,303 0.9575

2014 Rp601,006,310,349 Rp685,821,589,456 0.8763

2015 Rp811,177,918,367 Rp720,564,133,797 1.1258

2016 Rp903,464,665,102 Rp693,001,882,560 1.3037

rata-rata 1.0646

PT Selamat Sempurna

tbk

2012 Rp620,875,870,082 Rp820,328,603,508 0.7569

2013 Rp694,304,234,869 Rp1,006,799,010,307 0.6896

2014 Rp602,558,000,000 Rp1,146,837,000,000 0.5254

2015 Rp779,860,000,000 Rp1,440,248,000,000 0.5415

2016 Rp674,685,000,000 Rp1,580,055,000,000 0.4270

rata-rata 0.5881

PT Multi Prima

Sejahtera tbk

2012 Rp37,413,214,492 Rp134,855,613,501 0.27743

2013 Rp52,980,206,367 Rp143,410,609,857 0.36943

2014 Rp46,315,786,933 Rp139,279,961,392 0.33254

2015 Rp207,564,071,081 Rp116,490,714,202 1.78181

2016 Rp426,243,285,867 Rp51,595,020,389 8.26133

rata-rata 2.2045

134

LAMPIRAN 10

Data Umur Perusahaan Pada Perusahaan Sampel yang Diproksikan

Dengan Tahun Periode Penelitian – Listing Date

Umur perusahaan = tahun periode penelitian – listing date

EMITEN Listing

Date

Pahun Periode

Penelitian

Umur

Perusahaan

PT Astra International tbk

1990 2012 22

1990 2013 23

1990 2014 24

1990 2015 25

1990 2016 26

rata-rata 24

PT Astra Otoparts Tbk.

1998 2012 14

1998 2013 15

1998 2014 16

1998 2015 17

1998 2016 18

rata-rata 16

PT Indo Kordsa Tbk

1990 2012 22

1990 2013 23

1990 2014 24

1990 2015 25

1990 2016 26

rata-rata 24

PT Goodyear Indonesia Tbk

1980 2012 32

1980 2013 33

1980 2014 34

1980 2015 35

1980 2016 36

rata-rata 34

PT Gajah Tunggal Tbk

1990 2012 22

1990 2013 23

1990 2014 24

1990 2015 25

1990 2016 26

rata-rata 24

135

Sumber: Data Sekunder Diolah

PT Indomobil Sukses International

Tbk.

1993 2012 19

1993 2013 20

1993 2014 21

1993 2015 22

1993 2016 23

rata-rata 21

PT Indospring Tbk

1990 2012 22

1990 2013 23

1990 2014 24

1990 2015 25

1990 2016 26

rata-rata 24

PT Multistrada Arah Sarana Tbk.

2005 2012 7

2005 2013 8

2005 2014 9

2005 2015 10

2005 2016 11

rata-rata 9

PT Nipress Tbk

1991 2012 21

1991 2013 22

1991 2014 23

1991 2015 24

1991 2016 25

rata-rata 23

PT Prima Alloy Steel Universal Tbk.

1990 2012 22

1990 2013 23

1990 2014 24

1990 2015 25

1990 2016 26

rata-rata 24

PT Selamat Sempurna tbk

1996 2012 16

1996 2013 17

1996 2014 18

1996 2015 19

1996 2016 20

rata-rata 18

PT Multi Prima Sejahtera tbk

1990 2012 22

1990 2013 23

1990 2014 24

1990 2015 25

1990 2016 26

136

LAMPIRAN 11

Data Ukuran Perusahaan Pada Perusahaan Sampel yang Diproksikan

Dengan Natural Logaritma Assets

Ukuran Perusahaan = Ln (Total Asset)

EMITEN TAHUN Total Asset Ln

PT Astra International tbk

2012 Rp182,274,000,000,000 33

2013 Rp213,994,000,000,000 33

2014 Rp236,029,000,000,000 33

2015 Rp245,435,000,000,000 33

2016 Rp261,855,000,000,000 33

rata-rata 33

PT Astra Otoparts Tbk.

2012 Rp8,881,642,000,000 30

2013 Rp12,617,678,000,000 30

2014 Rp14,380,926,000,000 30

2015 Rp14,339,110,000,000 30

2016 Rp14,612,274,000,000 30

rata-rata 30

PT Indo Kordsa Tbk

2012 Rp2,223,454,411,460 28

2013 Rp2,913,517,118,844 29

2014 Rp3,835,227,953,480 29

2015 Rp4,025,858,610,490 29

2016 Rp3,977,868,810,820 29

rata-rata 29

PT Goodyear Indonesia Tbk

2012 Rp1,198,261,250,770 28

2013 Rp1,353,566,070,996 28

2014 Rp1,561,198,217,560 28

2015 Rp1,645,962,330,085 28

2016 Rp1,516,129,539,676 28

rata-rata 28

PT Gajah Tunggal Tbk

2012 Rp12,869,793,000,000 30

2013 Rp15,350,754,000,000 30

2014 Rp16,042,897,000,000 30

2015 Rp17,509,505,000,000 30

2016 Rp18,697,779,000,000 31

rata-rata 30

PT Indomobil Sukses

International Tbk.

2012 Rp17,577,664,024,361 30

2013 Rp22,315,022,507,630 31

2014 Rp23,471,397,834,920 31

137

2015 Rp24,860,957,839,497 31

2016 Rp25,633,342,258,679 31

rata-rata 31

PT Indospring Tbk

2012 Rp1,664,779,358,215 28

2013 Rp2,196,518,364,473 28

2014 Rp2,282,666,078,493 28

2015 Rp2,553,928,346,219 29

2016 Rp2,477,272,502,538 29

rata-rata 28

PT Multistrada Arah Sarana

Tbk.

2012 Rp6,212,838,604,650 29

2013 Rp7,667,683,426,248 30

2014 Rp7,777,534,052,880 30

2015 Rp8,255,331,324,415 30

2016 Rp8,192,536,641,560 30

rata-rata 30

PT Nipress Tbk

2012 Rp525,628,737,289 27

2013 Rp798,407,625,000 27

2014 Rp1,206,854,399,000 28

2015 Rp1,547,720,090,000 28

2016 Rp1,777,956,390,000 28

rata-rata 28

PT Prima Alloy Steel

Universal Tbk.

2012 Rp577,349,886,068 27

2013 Rp795,630,254,208 27

2014 Rp1,286,827,899,805 28

2015 Rp1,531,742,052,164 28

2016 Rp1,596,466,547,662 28

rata-rata 28

PT Selamat Sempurna tbk

2012 Rp1,441,204,473,590 28

2013 Rp1,701,103,245,176 28

2014 Rp1,749,395,000,000 28

2015 Rp2,220,108,000,000 28

2016 Rp2,254,740,000,000 28

rata-rata 28

PT Multi Prima Sejahtera

tbk

2012 Rp172,268,827,993 26

2013 Rp196,390,816,224 26

2014 Rp185,595,748,325 26

2015 Rp324,054,785,283 27

2016 Rp477,838,306,256 27

rata-rata 26

Sumber: Data Sekunder Diolah

138

LAMPIRAN 12

Data Ketepatan Waktu Publikasi Laporan Keuangan Pada Perusahaan

Sampel yang Diproksikan Dengan Total Lag

Total lag = tanggal publikasi laporan keuangan – tanggal berakhirnya periode

laporan keuangan

EMITEN TAHUN Tanggal Berakhir

Laporan

Tanggal Publikasi

Laporan

Ketepatan Waktu

Publikasi

PT Astra

International tbk

2012 31-Des-12 26-Feb-13 57

2013 31-Des-13 26-Feb-14 57

2014 31-Des-14 26-Feb-15 57

2015 31-Des-15 25-Feb-16 56

2016 31-Des-16 27-Feb-17 58

rata-rata 57

PT Astra Otoparts

Tbk.

2012 31-Des-12 20-Feb-13 51

2013 31-Des-13 20-Feb-14 51

2014 31-Des-14 20-Feb-15 51

2015 31-Des-15 20-Feb-16 51

2016 31-Des-16 20-Feb-17 51

rata-rata 51

PT Indo Kordsa Tbk

2012 31-Des-12 22-Mar-13 82

2013 31-Des-13 25-Mar-14 85

2014 31-Des-14 30-Mar-15 90

2015 31-Des-15 22-Mar-16 82

2016 31-Des-16 22-Mar-17 82

rata-rata 84.2

PT Goodyear

Indonesia Tbk

2012 31-Des-12 27-Mar-13 87

2013 31-Des-13 25-Mar-14 85

2014 31-Des-14 27-Mar-15 87

2015 31-Des-15 28-Mar-16 88

2016 31-Des-16 29-Mar-17 89

rata-rata 87.2

PT Gajah Tunggal

Tbk

2012 31-Des-12 27-Mar-13 87

2013 31-Des-13 24-Mar-14 84

2014 31-Des-14 25-Mar-15 85

2015 31-Des-15 28-Mar-16 88

2016 31-Des-16 24-Mar-17 84

rata-rata 85.6

2012 31-Des-12 08-Mar-13 68

2013 31-Des-13 14-Mar-14 74

139

Sumber: Data Sekunder Diolah

PT Indomobil

Sukses International

Tbk.

2014 31-Des-14 23-Mar-15 83

2015 31-Des-15 24-Mar-16 84

2016 31-Des-16 23-Mar-17 83

rata-rata 78.4

PT Indospring Tbk

2012 31-Des-12 25-Mar-13 85

2013 31-Des-13 26-Mar-14 86

2014 31-Des-14 30-Mar-15 90

2015 31-Des-15 28-Mar-16 88

2016 31-Des-16 24-Mar-17 84

rata-rata 86.6

PT Multistrada Arah

Sarana Tbk.

2012 31-Des-12 18-Mar-13 78

2013 31-Des-13 25-Mar-14 85

2014 31-Des-14 20-Mar-15 80

2015 31-Des-15 21-Mar-16 81

2016 31-Des-16 27-Mar-17 87

rata-rata 82.2

PT Nipress Tbk

2012 31-Des-12 27-Mar-13 87

2013 31-Des-13 27-Mar-14 87

2014 31-Des-14 27-Mar-15 87

2015 31-Des-15 26-Mar-16 86

2016 31-Des-16 17-Mei-17 138

rata-rata 97

PT Prima Alloy

Steel Universal Tbk.

2012 31-Des-12 17-Mei-13 138

2013 31-Des-13 21-Mar-14 81

2014 31-Des-14 25-Mar-15 85

2015 31-Des-15 23-Mar-16 83

2016 31-Des-16 24-Mar-17 84

rata-rata 94.2

PT Selamat

Sempurna tbk

2012 31-Des-12 08-Mar-13 68

2013 31-Des-13 21-Mar-14 81

2014 31-Des-14 24-Mar-15 84

2015 31-Des-15 29-Mar-16 89

2016 31-Des-16 20-Mar-17 80

rata-rata 80.4

PT Multi Prima

Sejahtera tbk

2012 31-Des-12 28-Mar-13 88

2013 31-Des-13 28-Mar-14 88

2014 31-Des-14 30-Mar-15 90

2015 31-Des-15 30-Mei-16 151

2016 31-Des-16 29-Mar-17 89

rata-rata 101.2

140

LAMPIRAN 13

Data Profitabilitas, Likuiditas, Leverage, Umur Perusahaan, Ukuran Perusahaan dan Ketepatan Waktu Publikasi

Perusahaan Sampel

EMITEN TAHUN ROA CR DER Umur

Perusahaan

Ukuran

Perusahaan

Ketepatan

Waktu

PT Astra International tbk

2012 0.1232 1.3991 1.0295 22 33 57

2013 0.1108 1.242 1.0152 23 33 57

2014 0.0938 1.3226 0.9616 24 33 57

2015 0.0670 1.3793 0.9397 25 33 56

2016 0.0756 1.2394 0.8716 26 33 58

PT Astra Otoparts Tbk.

2012 0.1212 1.1649 0.6192 14 30 51

2013 0.0872 1.8899 0.3200 15 30 51

2014 0.0799 1.3319 0.4187 16 30 51

2015 0.0195 1.3229 0.4136 17 30 51

2016 0.0357 1.5051 0.3868 18 30 51

PT Indo Kordsa Tbk

2012 0.1067 2.1276 0.3556 22 28 82

2013 0.0082 1.5714 0.4677 23 29 85

2014 0.0553 1.4156 0.7257 24 29 90

2015 0.0357 1.8065 0.5953 25 29 82

2016 0.0759 1.8908 0.4972 26 29 82

PT Goodyear Indonesia Tbk

2012 0.0539 0.8948 1.3499 32 28 87

2013 0.0417 0.9384 0.9750 33 28 85

2014 0.0218 0.9443 1.1676 34 28 87

2015 -0.0016 0.9366 1.1505 35 28 88

141

2016 0.0068 0.8599 1.0051 36 28 89

PT Gajah Tunggal Tbk

2012 0.0844 1.7199 1.3492 22 30 87

2013 0.0222 2.3088 1.6817 23 30 84

2014 0.0183 2.0163 1.6813 24 30 85

2015 -0.0119 1.7781 2.2460 25 30 88

2016 0.0243 1.7305 2.1972 26 31 84

PT Indomobil Sukses International

Tbk.

2012 0.0503 1.2323 2.0792 19 30 68

2013 0.0361 1.0856 2.3507 20 31 74

2014 -0.0003 1.0324 2.4891 21 31 83

2015 -0.0003 0.9353 2.7122 22 31 84

2016 -3.5916 0.9242 2.8203 23 31 83

PT Indospring Tbk

2012 0.3246 2.3339 0.4647 22 28 85

2013 0.1872 3.8559 0.2531 23 28 86

2014 0.0560 2.9122 0.2485 24 28 90

2015 0.0519 2.2313 0.3308 25 29 88

2016 0.0584 3.0327 0.1979 26 29 84

PT Multistrada Arah Sarana Tbk.

2012 0.0011 1.3933 0.6788 7 29 78

2013 0.0028 1.5667 0.6763 8 30 85

2014 0.0006 1.7478 0.6678 9 30 80

2015 -0.0453 1.2852 0.7323 10 30 81

2016 -0.0106 1.0536 0.7988 11 30 87

PT Nipress Tbk

2012 0.0410 1.1034 1.4458 21 27 87

2013 0.0424 1.0511 2.3839 22 27 87

2014 0.0091 1.2939 1.0956 23 28 87

2015 0.0173 1.0473 1.5414 24 28 86

142

2016 0.0804 1.2182 1.1101 25 28 138

PT Prima Alloy Steel Universal Tbk.

2012 0.0718 1.1132 1.0598 22 27 138

2013 0.1095 1.0308 0.9575 23 27 81

2014 0.0865 1.0033 0.8763 24 28 85

2015 0.0324 1.0050 1.1258 25 28 83

2016 -0.0192 1.0071 1.3037 26 28 84

PT Selamat Sempurna tbk

2012 0.1863 1.9442 0.7569 16 28 68

2013 0.1988 2.0976 0.6896 17 28 81

2014 0.2403 2.1120 0.5254 18 28 84

2015 0.2009 2.3938 0.5415 19 28 89

2016 0.2104 2.8603 0.4270 20 28 80

PT Multi Prima Sejahtera tbk

2012 0.0964 2.9031 0.2774 22 26 88

2013 0.0436 2.4841 0.3694 23 26 88

2014 -0.0223 2.1632 0.3325 24 26 90

2015 -0.0545 0.7897 1.7818 25 27 151

2016 -0.1358 0.7135 8.2613 26 27 89

Sumber: Data Sekunder Diolah

143

LAMPIRAN 14

HASIL PENGOLAHAN DATA MENGGUNAKAN SPSS

ANALISIS DESKRIPTIF

DESCRIPTIVES VARIABLES=x1 x2 x3 x4 x5 y

/STATISTICS=MEAN STDDEV VARIANCE MIN MAX

/SORT=MEAN (A).

Descriptives

Descriptive Statistics

N Minimum Maximum Mean Std.

Deviation Variance

x1 60 -3.59 .32 -.0015 .47752 .228

x3 60 .20 8.26 1.1464 1.15248 1.328

x2 60 .71 3.86 1.5782 .66441 .441

x4 60 7.00 36.00 22.0833 5.92979 35.162

x5 60 26.00 33.00 29.0500 1.77004 3.133

Y 60 51.00 151.00 82.0833 18.52830 343.298

Valid N (listwise) 60

REGRESSION

/MISSING LISTWISE

/STATISTICS COEFF OUTS R ANOVA

/CRITERIA=PIN(.05) POUT(.10)

/NOORIGIN

/DEPENDENT y

/METHOD=ENTER x1 x2 x3 x4 x5

/SAVE RESID.

144

LAMPIRAN 15

HASIL PENGOLAHAN DATA MENGGUNAKAN SPSS

UJI NORMALITAS

Regression

Variables Entered/Removedb

Model

Variables

Entered

Variables

Removed Method

1 x5, x3, x4, x1,

x2a . Enter

a. All requested variables entered.

b. Dependent Variable: y

Model Summaryb

Model R

R

Square

Adjusted R

Square

Std. Error of the

Estimate

1 .613a .375 .317 15.30762

a. Predictors: (Constant), x5, x3, x4, x1, x2

b. Dependent Variable: y

ANOVAb

Model Sum of Squares df Mean Square F Sig.

1 Regression 7601.131 5 1520.226 6.488 .000a

Residual 12653.452 54 234.323

Total 20254.583 59

a. Predictors: (Constant), x5, x3, x4, x1, x2

b. Dependent Variable: y

145

Coefficientsa

Model

Unstandardized

Coefficients

Standardized

Coefficients

t Sig. B Std. Error Beta

1 (Constant) 249.593 38.655 6.457 .000

x1 -2.981 4.385 -.077 -.680 .500

x2 -2.118 3.441 -.076 -.616 .541

x3 1.394 1.987 .087 .701 .486

x4 .383 .351 .123 1.092 .280

x5 -5.997 1.185 -.573 -5.063 .000

a. Dependent Variable: y

Residuals Statisticsa

Minimum Maximum Mean Std.

Deviation N

Predicted Value 58.2067 108.0252 82.0833 11.35045 60

Residual -2.28968E1 52.79206 .00000 14.64463 60

Std. Predicted

Value -2.104 2.286 .000 1.000 60

Std. Residual -1.496 3.449 .000 .957 60

a. Dependent Variable: y

146

NPAR TESTS

/K-S(NORMAL)=RES_3

/MISSING ANALYSIS.

NPar Tests

One-Sample Kolmogorov-Smirnov Test

Unstandardiz

ed Residual

N 60

Normal Parametersa Mean .0000000

Std. Deviation 14.64463333

Most Extreme

Differences

Absolute .142

Positive .142

Negative -.113

Kolmogorov-Smirnov Z 1.100

Asymp. Sig. (2-tailed) .178

a. Test distribution is Normal.

147

LAMPIRAN 16

HASIL PENGOLAHAN DATA MENGGUNAKAN SPSS

UJI MULTIKOLINIERITAS

REGRESSION

/MISSING LISTWISE

/STATISTICS COEFF OUTS BCOV R ANOVA COLLIN TOL

/CRITERIA=PIN(.05) POUT(.10)

/NOORIGIN

/DEPENDENT y

/METHOD=ENTER x1 x2 x3 x4 x5.

Regression

Variables Entered/Removedb

Model Variables Entered Variables Removed Method

1 x5, x3, x4, x1, x2a . Enter

a. All requested variables entered.

b. Dependent Variable: y

Model Summary

Model R R Square

Adjusted R

Square

Std. Error of

the Estimate

1 .613a .375 .317 15.30762

a. Predictors: (Constant), x5, x3, x4, x1, x2

148

ANOVAb

Model

Sum of

Squares df Mean Square F Sig.

1 Regression 7601.131 5 1520.226 6.488 .000a

Residual 12653.452 54 234.323

Total 20254.583 59

a. Predictors: (Constant), x5, x3, x4, x1, x2

b. Dependent Variable: y

Coefficientsa

Model

Unstandardized

Coefficients

Standardized

Coefficients t Sig.

Collinearity

Statistics

B

Std.

Error Beta Tolerance VIF

1 (Constant) 249.593 38.655 6.457 .000

x1 -2.981 4.385 -.077 -.680 .500 .906 1.104

x2 -2.118 3.441 -.076 -.616 .541 .760 1.316

x3 1.394 1.987 .087 .701 .486 .757 1.321

x4 .383 .351 .123 1.092 .280 .919 1.088

x5 -5.997 1.185 -.573 -5.063 .000 .903 1.107

a. Dependent Variable: y

149

Coefficient Correlationsa

Model x5 x3 x4 x1 x2

1 Correlations x5 1.000 .059 .210 .125 .202

x3 .059 1.000 -.122 .202 .398

x4 .210 -.122 1.000 .008 .109

x1 .125 .202 .008 1.000 -.078

x2 .202 .398 .109 -.078 1.000

Covariances x5 1.403 .138 .087 .649 .825

x3 .138 3.949 -.085 1.761 2.723

x4 .087 -.085 .123 .013 .132

x1 .649 1.761 .013 19.232 -1.173

x2 .825 2.723 .132 -1.173 11.837

a. Dependent Variable: y

Collinearity Diagnosticsa

Model Dimension Eigenvalue

Condition

Index

Variance Proportions

(Constant) x1 x2 x3 x4 x5

1 1 4.356 1.000 .00 .00 .01 .01 .00 .00

2 1.069 2.019 .00 .75 .00 .03 .00 .00

3 .439 3.149 .00 .23 .04 .60 .00 .00

4 .093 6.850 .00 .00 .66 .33 .21 .00

5 .041 10.322 .01 .00 .20 .02 .68 .02

6 .001 54.319 .99 .01 .09 .01 .10 .98

a. Dependent Variable: y

150

LAMPIRAN 17

HASIL PENGOLAHAN DATA MENGGUNAKAN SPSS

UJI AUTOKORELASI DENGAN UJI DURBIN WATSON

REGRESSION

/MISSING LISTWISE

/STATISTICS COEFF OUTS R ANOVA

/CRITERIA=PIN(.05) POUT(.10)

/NOORIGIN

/DEPENDENT y

/METHOD=ENTER x1 x2 x3 x4 x5

/RESIDUALS DURBIN.

Regression

Variables Entered/Removedb

Model

Variables

Entered

Variables

Removed Method

1 x5, x3, x4, x1,

x2a . Enter

a. All requested variables entered.

b. Dependent Variable: y

Model Summaryb

Model R R Square

Adjusted R

Square

Std. Error of

the Estimate

Durbin-

Watson

1 .613a .375 .317 15.30762 1.450

a. Predictors: (Constant), x5, x3, x4, x1, x2

b. Dependent Variable: y

151

ANOVAb

Model

Sum of

Squares df Mean Square F Sig.

1 Regression 7601.131 5 1520.226 6.488 .000a

Residual 12653.452 54 234.323

Total 20254.583 59

a. Predictors: (Constant), x5, x3, x4, x1, x2

b. Dependent Variable: y

Coefficientsa

Model

Unstandardized

Coefficients

Standardized

Coefficients t Sig.

B Std. Error Beta

1 (Constant) 249.593 38.655 6.457 .000

x1 -2.981 4.385 -.077 -.680 .500

x2 -2.118 3.441 -.076 -.616 .541

x3 1.394 1.987 .087 .701 .486

x4 .383 .351 .123 1.092 .280

x5 -5.997 1.185 -.573 -5.063 .000

a. Dependent Variable: y

Residuals Statisticsa

Minimum Maximum Mean

Std.

Deviation N

Predicted Value 58.2067 108.0252 82.0833 11.35045 60

Residual -

2.28968E

1

52.79206 .00000 14.64463 60

Std. Predicted

Value -2.104 2.286 .000 1.000 60

Std. Residual -1.496 3.449 .000 .957 60

a. Dependent Variable: y

152

LAMPIRAN 18

HASIL PENGOLAHAN DATA MENGGUNAKAN SPSS

UJI AUTOKORELASI DENGAN UJI DURBIN WATSON

PROSES TRANSFORMASI LAG 1

REGRESSION

/MISSING LISTWISE

/STATISTICS COEFF OUTS R ANOVA

/CRITERIA=PIN(.05) POUT(.10)

/NOORIGIN

/DEPENDENT Lag_y

/METHOD=ENTER Lag_x1 Lag_x2 Lag_x3 Lag_x4 Lag_x5

/RESIDUALS DURBIN.

Regression

Variables Entered/Removedb

Model Variables Entered Variables

Removed Method

1 Lag_x5, Lag_x4,

Lag_x3, Lag_x2,

Lag_x1a

. Enter

a. All requested variables entered.

b. Dependent Variable: Lag_y

Model Summaryb

Model R R Square

Adjusted R

Square

Std. Error of

the Estimate

Durbin-

Watson

1 .473a .224 .150 15.25245 2.227

a. Predictors: (Constant), Lag_x5, Lag_x4, Lag_x3, Lag_x2, Lag_x1

b. Dependent Variable: Lag_y

153

ANOVAb

Model Sum of

Squares Df Mean Square F Sig.

1 Regression 3550.876 5 710.175 3.053 .017a

Residual 12329.768 53 232.637

Total 15880.644 58

a. Predictors: (Constant), Lag_x5, Lag_x4, Lag_x3, Lag_x2, Lag_x1

b. Dependent Variable: Lag_y

Coefficientsa

Model

Unstandardized

Coefficients

Standardized

Coefficients t Sig.

B Std. Error Beta

1 (Constant) 1.444 2.019 .715 .477

Lag_x1 .184 3.170 .008 .058 .954

Lag_x2 -7.839 3.967 -.258 -1.976 .053

Lag_x3 -7.555 2.210 -.444 -3.419 .001

Lag_x4 .864 .474 .224 1.822 .074

Lag_x5 1.226 2.314 .068 .530 .598

a. Dependent Variable: Lag_y

154

Residuals Statisticsa

Minimum Maximum Mean Std.

Deviation N

Predicted Value -46.0623 11.3582 .5424 7.82445 59

Residual -6.07342E1 57.65414 .00000 14.58020 59

Std. Predicted

Value -5.956 1.382 .000 1.000 59

Std. Residual -3.982 3.780 .000 .956 59

a. Dependent Variable: Lag_y

155

LAMPIRAN 19

HASIL PENGOLAHAN DATA MENGGUNAKAN SPSS

UJI HETEROSKEDASTISITAS MENGGUNAKAN UJI GLEJSER

REGRESSION

/MISSING LISTWISE

/STATISTICS COEFF OUTS R ANOVA

/CRITERIA=PIN(.05) POUT(.10)

/NOORIGIN

/DEPENDENT Lag_y

/METHOD=ENTER Lag_x1 Lag_x2 Lag_x3 Lag_x4 Lag_x5

/SAVE RESID.

Regression

Variables Entered/Removedb

Model Variables Entered Variables

Removed Method

1 Lag_x5, Lag_x4,

Lag_x3, Lag_x2,

Lag_x1a

. Enter

a. All requested variables entered.

b. Dependent Variable: Lag_y

Model Summaryb

Model R R Square

Adjusted R

Square

Std. Error of

the Estimate

1 .473a .224 .150 15.25245

a. Predictors: (Constant), Lag_x5, Lag_x4, Lag_x3,

Lag_x2, Lag_x1

b. Dependent Variable: Lag_y

156

ANOVAb

Model Sum of

Squares Df Mean Square F Sig.

1 Regression 3550.876 5 710.175 3.053 .017a

Residual 12329.768 53 232.637

Total 15880.644 58

a. Predictors: (Constant), Lag_x5, Lag_x4, Lag_x3, Lag_x2, Lag_x1

b. Dependent Variable: Lag_y

Coefficientsa

Model

Unstandardized

Coefficients

Standardized

Coefficients

t Sig. B Std. Error Beta

1 (Constant) 1.444 2.019 .715 .477

Lag_x1 .184 3.170 .008 .058 .954

Lag_x2 -7.839 3.967 -.258 -1.976 .053

Lag_x3 -7.555 2.210 -.444 -3.419 .001

Lag_x4 .864 .474 .224 1.822 .074

Lag_x5 1.226 2.314 .068 .530 .598

a. Dependent Variable: Lag_y

157

Residuals Statisticsa

Minimum Maximum Mean Std.

Deviation N

Predicted Value -46.0623 11.3582 .5424 7.82445 59

Residual -6.07342E1 57.65414 .00000 14.58020 59

Std. Predicted

Value -5.956 1.382 .000 1.000 59

Std. Residual -3.982 3.780 .000 .956 59

a. Dependent Variable: Lag_y

REGRESSION

/MISSING LISTWISE

/STATISTICS COEFF OUTS R ANOVA

/CRITERIA=PIN(.05) POUT(.10)

/NOORIGIN

/DEPENDENT abres

/METHOD=ENTER Lag_x1 Lag_x2 Lag_x3 Lag_x4 Lag_x5.

Regression

Variables Entered/Removedb

Model Variables Entered Variables

Removed Method

1 Lag_x5, Lag_x4,

Lag_x3, Lag_x2,

Lag_x1a

. Enter

a. All requested variables entered.

b. Dependent Variable: abres

158

Model Summary

Model R R Square Adjusted R

Square

Std. Error of

the Estimate

1 .178a .032 -.060 12.78604

a. Predictors: (Constant), Lag_x5, Lag_x4, Lag_x3,

Lag_x2, Lag_x1

ANOVAb

Model

Sum of

Squares Df Mean Square F Sig.

1 Regression 283.682 5 56.736 .347 .882a

Residual 8664.594 53 163.483

Total 8948.277 58

a. Predictors: (Constant), Lag_x5, Lag_x4, Lag_x3, Lag_x2, Lag_x1

b. Dependent Variable: abres

Coefficientsa

Model

Unstandardized

Coefficients

Standardized

Coefficients

t Sig. B Std. Error Beta

1 (Constant) 7.501 1.692 4.433 .000

Lag_x1 1.688 2.657 .095 .635 .528

Lag_x2 -1.574 3.326 -.069 -.473 .638

Lag_x3 1.486 1.853 .116 .802 .426

Lag_x4 .097 .398 .033 .244 .809

Lag_x5 1.277 1.939 .095 .658 .513

a. Dependent Variable: abres

159

LAMPIRAN 20

HASIL PENGOLAHAN DATA MENGGUNAKAN SPSS

UJI ANALISIS REGRESI LINIER BERGANDA

REGRESSION

/MISSING LISTWISE

/STATISTICS COEFF OUTS R ANOVA

/CRITERIA=PIN(.05) POUT(.10)

/NOORIGIN

/DEPENDENT Lag_y

/METHOD=ENTER Lag_x1 Lag_x2 Lag_x3 Lag_x4 Lag_x5.

Regression

Variables Entered/Removedb

Model Variables Entered Variables

Removed Method

1 Lag_x5, Lag_x4,

Lag_x3, Lag_x2,

Lag_x1a

. Enter

a. All requested variables entered.

b. Dependent Variable: Lag_y

Model Summary

Model R R Square

Adjusted R

Square

Std. Error of

the Estimate

1 .473a .224 .150 15.25245

a. Predictors: (Constant), Lag_x5, Lag_x4, Lag_x3,

Lag_x2, Lag_x1

160

ANOVAb

Model Sum of

Squares Df Mean Square F Sig.

1 Regression 3550.876 5 710.175 3.053 .017a

Residual 12329.768 53 232.637

Total 15880.644 58

a. Predictors: (Constant), Lag_x5, Lag_x4, Lag_x3, Lag_x2, Lag_x1

b. Dependent Variable: Lag_y

Coefficientsa

Model

Unstandardized

Coefficients

Standardized

Coefficients

t Sig. B Std. Error Beta

1 (Constant) 1.444 2.019 .715 .477

Lag_x1 .184 3.170 .008 .058 .954

Lag_x2 -7.839 3.967 -.258 -1.976 .053

Lag_x3 -7.555 2.210 -.444 -3.419 .001

Lag_x4 .864 .474 .224 1.822 .074

Lag_x5 1.226 2.314 .068 .530 .598

a. Dependent Variable: Lag_y

161

162

163