LAMPIRAN-LAMPIRANrepository.unissula.ac.id/15040/11/lampiran.pdf · 60 INTA Intraco Penta v - v v v v v v - 61 INTD Interdelta - v v 62 INTP Indocement Tunggal Perkasa v v v v v v

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LAMPIRAN-LAMPIRAN

LAMPIRAN 1: TABULASI DATA PERUSAHAAN MANUFAKTUR

SAMPEL PERUSAHAAN

No. KODE Nama Perusahaan

Tersedia Laporan

Keuangan

Laporan Keuangan

Rupiah Mendapatkan Laba

Kepemilikan

Manajerial

201

4 2015 2016 2014 2015 2016 2014 2015 2016 2014 2015 2016

1 ADES Akasha Wira International v v v v v v v v v

2 ADMG Polychem Indonesia v v v Dolar Dolar Dolar

3 AISA Tiga Pilar Sejahtera - v v

4 AKPI Argha Karya Prima v v v v v v v v v

5 AKRA AKR Corporindo v v v v v v v v v

6 ALDO Alkindo Naramata v v v v v v

7 ALMI Alumindo Light Metal - v v

8 ALTO Tri Bayan Tirta v - v

9 AMFG Asahimas Flat Glass v v v v v v v v v

10 APII Arita Prima Indonesia v v v

11 APLI Asiplast Industries v v v v v v v v v

12 ARGO Argo Pantes v - v

13 ARNA Arwana Citramulia v v v v v v v v v

14 ASGR Astra Graphia v v v v v v v v v

15 ASII Astra Inetrnational v v v v v v v v v

16 AUTO Astra Otoparts v v v v v v v v v

17 BAJA Saranacentral Bajatama v v v v v v v - v

18 BATA Sepatu Bata v v v v v v v v v

19 BIMA Primarindo Asia v v -

20 BRAM Indo Korsda v - v

21 BRNA Berlina v v v v v v v v -

22 BRPT Barito Pasific v v v Dolar Dolar Dolar

23 BTON Betonjaya Manunggal v v v v v v v v -

24 CEKA Wilmar Cahaya Kalbar v v -

25 CLPI Colorpark Indonesia v v v Dolar Dolar Dolar

26 CNTX Century Textile Industry v - -

27 CTBN Citra Tubindo v v v Dolar Dolar Dolar

28 DAJK Dwi Aneka Jaya Kemasindo v - - v

29 DLTA Delta Djakarta v v v v v v v v v

30 DPNS Duta Pertiwi Nusantara v v v v v v v v v

31 DVLA Darya Varia v v v v v v v v v

32 EKAD Ekadharma Inetrnational - - v

33 ERTX Eratex Djaja v v v Dolar Dolar Dolar v

34 ESTI Evershine Textile v v v Dolar Dolar Dolar

35 ETWA Eterindo Wahanatama - - -

36 FAST Fast Food Indonesia v v v v v v v v v

37 FASW Fajar Suya Wisesa v v -

38 FPNI Lotte Chemical Titan v v v Dolar Dolar Dolar

39 GDST Gunawan Dianjaya Steel v v v v v v - - -

40 GDYR Goodyear Indonesia v v v Dolar Dolar Dolar

41 GGRM Gudang Garam v v v v v v v v v

42 GJTL Gajah Tunggal v v v Dolar Dolar Dolar

43 HDTX Panasia Indo Resources v v v v v v - - -

44 HEXA Hexindo Adiperkasa - - -

45 HMSP HM Sampoerna v v v v v v v v v

46 ICBP Indofood CBP Sukses M. v v v v v v v v v

47 IGAR Champion Pasific Indonesia - v v

48 IKAI Intikeramik Alamsari v v v v v v - - -

49 IKBI Sumi Indokabel - - v

50 IMAS Indomobil Sukses Internt. v v v v v v - - -

51 IMPC Impack Pratama Industri v v v v v v v v v

52 INAF Indofarma v v v v v v v v -

53 INAI Indal Alumindo Industry v v v v v v v v v

54 INCI Intanwijaya International v v v v v v v v v

55 INDF Indofood Sukses Makmur v v v v v v v v v

56 INDR Indorama Synthetics v v v Dolar Dolar Dolar

57 INDS Indospring v v v v v v v v v

58 INKP Indah Kiat Pulp v v v Dolar Dolar Dolar

59 INRU Toba Pulp Lestari v v v Dolar Dolar Dolar

60 INTA Intraco Penta v - v v v v v v -

61 INTD Interdelta - v v

62 INTP Indocement Tunggal Perkasa v v v v v v v v v

63 IPOL Indopoly Swakarsa v v v Dolar Dolar Dolar

64 ISSP Steel Pipe Industrt v - -

65 JECC Jembo Cable Company v v v v v v v v v

66 JKSW Jakarta Kyoei Steel Works v v v v v v - - -

67 JPRS Jaya Pari Steel v v v v v v - v -

68 KAEF Kimia Farma - v v v

69 KBLI KMI Wire and Cable v v v v v v v v v

70 KBLM Kabelindo Murni v v - v v v v v v

71 KBRI Kertas Basuki Rahmat v v v v v v - - -

72 KIAS Keramika Indonesia v v -

73 KICI Kedaung Indah Can v v v v v v v v -

74 KKGI Resource Alam Indonesia v v - Dolar Dolar Dolar

75 KLBF Kalbe Farma v v v v v v v v v

76 KOBX Kobexindo Tractors v v v Dolar Dolar Dolar

77 KONI Perdana Bangun Pusaka v v v v v v v - -

78 KRAS Krakatau Steel v v v Dolar Dolar Dolar

79 KSDI Kedawung Setia Industrial v v v v v v v v v

80 LION Lion Metal Works v v v v v v v v v

81 LMPI Langgeng Makmur v v v v v v v v v

82 LMSH Lionmesh Prima v v v v v v v v v

83 LPIN Multi Prima Sejahtera v v v v v v - - -

84 LTLS Lautan Luas v v v v v v v v v

85 MASA Multistrada Arah Sarana v v v Dolar Dolar Dolar

86 MBTO Martina Berto v v v Dolar Dolar Dolar

87 MDRN Modern International v - -

88 MERK Merck v v v v v v v v v

89 MLBI Multi Bintang Indonesia v v v v v v v v v

90 MLIA Mulia Industrindo v v v v v v v - v

91 MLPL Multipolar v v v v v v v - v

92 MRAT Mustika Ratu v v v v v v v - -

93 MTDL Metrodata Electronics v v v v v v v v v

94 MYOR Mayora Indah v v v v v v v v v

95 MYTX Apac Citra Centratex v v -

96 NIKL Pelat Timah Nusantara v v v Dolar Dolar Dolar

97 NIPS Nipress v v -

98 PBRX Pan Brother Tex v v v Dolar Dolar Dolar

99 PICO Pelangi Indah Canindo v v -

100 POLY Asia Pasific Fibers v v v Dolar Dolar Dolar

101 PRAS Prima Alloy Steel - v v

102 PSDN Prasidha Aneka Niaga v v -

103 PTSN Sat Nusapersada v v v Dolar Dolar Dolar

104 PTSP Pioneerindo Gormet Ind. v v v v v v v - v

105 PYFA Pyridan Farma v v v v v v v v v

106 RDTX Roda Vivatex v v v v v v v v v

107 RICY Ricky Putra Globalindo v v v v v v v v v

108 RMBA Bentoel International v v -

109 ROTI Nippon Indosari v v v v v v v v v

110 SCCO Supreme Cable Manufact. v v v v v v v v v

111 SCPI Merck- Sharp Dohme v - -

112 SIAP Sekawan Inti Permata v - v

113 SIDO

Jamu dan Farmasi

Sidomuncul v v -

114 SIMA Siwani Makmur v - v

115 SKLT Sekar Laut v v v v v v v v v

116 SKMB Sekar Bumi v v -

117 SMAR Sinar Mas Agro v v v v v v v - v

118 SMBR Semen Baturaja v v v v v v v v v

119 SMCB Holcim Indonesia v v v v v v v v -

120 SMGR Semen Indonesia v v v v v v v v v

121 SMSM Selamat Sempurna v v v v v v v v v

122 SOBI Sorini Agro Asia Corp. - - -

123 SPMA Suprama v v v v v v v v v

124 SQBI Taiso Pharmaceuitical - v -

125 SRIL Sri Rejeki Isman v v v Dolar Dolar Dolar

126 SRSN Indo Acidatama v v v v v v v v v

127 SSTM Sunson Textile Manufac v v -

128 STTP Siantar Top - v - v

129 SULI SLJ Global v v v Dolar Dolar Dolar

130 TALF Tunas Alfin v v v v v v v v v

131 TBLA Tunas Baru Lampung v v v v v v v v v

132 TBMS Tembaga Mulia Semanan v v v Dolar Dolar Dolar

133 TCID Mandom Indonesia v v v v v v v v v

134 TFCO Tifaco Fiber Ind. v v v Dolar Dolar Dolar

135 TIRA Tira Austine v v -

136 TIRT Tirta Mahakam Resources v v v v v v v v v

137 TKIM Pabrik Kertas Tjiwi Kimia v v v Dolar Dolar Dolar

138 TOTO Surya Toto Indonesia v v -

139 TPIA Candra Asri Petrochemical v v v Dolar Dolar Dolar

140 TRIS Trisula International v v -

141 TRST Trias Sentosa v v v v v v v v -

142 TSPC Tempo Scan Pasific v v v v v v v v v

143 TURI Tunas Ridean - v v

144 ULTJ Ulltrajaya Milk Industri v v v v v v v v v

145 UNIC Unggul Indah Cahaya v v v Dolar Dolar Dolar

146 UNTR United Tractors v v v v v v v v v

147 UNTX Unitex v v -

148 UNVR Unilever Indonesia v v v v v v v v v

149 VOKS Voksel Electric v - v

150 YPAS Yanaprima Hastapersada v v v v v v - - -

Jumlah perusahaan 150 Perusahaan

Tdk ada LK 44 Perusahaan

LK dalam dolar 28 Perusahaan

Memiliki Laba Negatif 24 Perusahaan

Tdk memiliki kepemilikan

manajerial 32 Perusahaan

Sampel 22 Perusahaan

KONSERVATISME AKUNTANSI

Laba (NI) CFO Asset CONACCit

2014 2015 2016 2014 2015 2016 2014 2015 2016 2014 2015 2016

739586 1084776 901037 2129380 981427 651623 14791917 15203129 15830740 -0,0940 0,0068 0,0158

20364 24085 25161 -29 2204 38255 356814 366011 40330 0,0572 0,0598 -0,3247

10031 1196 24940 22314 24587 49685 273127 308620 314468 -0,0450 -0,0758 -0,0787

22151000 16454000 19804000 14963000 25899000 19407000 236029000 245435000 261855000 0,0305 -0,0385 0,0015

1150174 279235 38635 264565 866768 1059369 14380926 14339110 14612274 0,0616 -0,0410 -0,0699

15277 10221 10423 5877 5105 14127 268877 274483 296129 0,0350 0,0186 -0,0125

5395293 6458516 658081 1657776 3200820 6937650 58220600 63505413 62951634 0,0642 0,0513 -0,0998

22059 129166 32451 81915 47011 -149761 897282 1330259 1339032 -0,0667 0,0618 0,1361

4812618 4807347 4984305 9269318 4213613 7175603 85938885 91831526 82174515 -0,0519 0,0065 -0,0267

127918 132465 144647 65911 110641 193436 2282666 2553928 2477272 0,0272 0,0085 -0,0197

44489 6888 40862 683218 -41864 85536 952177 1177094 1142273 -0,6708 0,0414 -0,0391

49002 49472 36809 61833 49505 53300 600103 639330 685812 -0,0214 -0,0001 -0,0240

7403 808 5355 9999 10910 6871 139916 133783 162828 -0,0186 -0,0755 -0,0093

229343 157320 74209 120418 16749 358134 4668574 5392330 5658360 0,0233 0,0261 -0,0502

279080 376706 312930 298682 -257148 793282 2739573 3496665 3876021 -0,0072 0,1813 -0,1239

2658 42125 4286 1472 15699 7052 172737 159951 167062 0,0069 0,1652 -0,0166

16481 18202 169180 23398 29666 1641 331575 377111 568239 -0,0209 -0,0304 0,2948

14461 16069 61973 9622 -76732 114821 463347 574073 717149 0,0104 0,1617 -0,0737

435953 567104 638167 528257 5653054 6217237 7328419 9283775 12596824 -0,0126 -0,5478 -0,4429

174908 541116 150724 123551 120781 264194 1853235 2082097 2185101 0,0277 0,2019 -0,0519

4923458 3311814 5195280 9364120 12039161 10005397 60292031 61715399 63991229 -0,0737 -0,1414 -0,0752

283361 524199 699894 197271 669463 779108 2917084 3539996 4239119 0,0295 -0,0410 -0,0187

FINANCIAL DISTRESS

No. KODE Nama Perusahaan Aktiva Lancar Hutang lancar Aktiva

2014 2015 2016 2014 2015 2016 2014 2015 2016

1 AKRA AKR Corporindo 6719745 7285599 7391379 6183756 4871402 5815708 14791917 15203129 15830740

2 ALDO Alkindo Naratama 195586 245346 247660 150483 184603 184214 356814 366011 403300

3 APLI Asipalst Industries 126906 89509 81120 68942 31090 68836 273127 308620 314468

4 ASII Astra International 97241000 105161000 110403000 73523000 76242000 89079000 236029000 245435000 261855000

5 AUTO Astra Otoparts 5029517 5138080 4796770 2661312 3857809 3625907 14380926 14339110 14612274

6 DPNS Duta Pertiwi Nusantara 175901 185099 174907 14385 13865 11534 268877 274483 296129

7 GGRM Gudang Garam 38532600 42568431 41933173 23783134 24045086 21638565 58220600 63505413 62951634

8 INAI

Indal Aluminium

Industry 644378 955466 974282 595336 952130 971422 897282 1330259 1339032

9 INDF

Indofood Sukses

Makmur 40995736 42816745 28985443 22681686 25107538 19219441 85938885 91831526 82174515

10 INDS Indospring 975954 992929 981694 335123 445007 323699 2282666 2553928 2477272

11 KDSI

Kedawung Setia

Industrial 490442 556325 731259 339512 406689 632245 952177 1177094 1142273

12 LION Lion Metal Works 488269 508345 542814 132155 133694 152534 600103 639330 685812

13 LMSH Lion Mesh Prima 107780 89126 98275 19357 11018 35477 139916 133783 162828

14 LTLS Lautan Luas 2503909 2649202 2633477 2085203 2727244 2676623 4668574 5392330 5658360

15 MTDL Metrodata Electronic 2039343 2478913 3133192 1259599 1457340 1788359 2739573 3496665 3876021

16 PYFA Pyridan farma 74974 78078 72746 48786 47995 36534 172737 159951 167062

17 SKLT Sekar Laut 155108 167419 189759 125712 141425 159133 331575 377111 568239

18 SRSN Indo Acidatama 294789 335892 440739 89840 116995 203380 463347 574073 717149

19 TBLA Tunas Baru Lampung 2860451 3128687 5058143 2590132 2707963 4583285 7328419 9283775 12596824

20 TCID Mandom Indonesia 762505 874017 1112673 203321 486054 222931 1853235 2082097 2185101

21 UNTR United Tractor 33579799 39259708 42197323 16297816 18280285 18355948 60292031 61715399 63991229

22 ULTJ Ultrajaya Milk Industry 1565511 1642102 2103565 633794 490967 561628 2917084 3539996 4239119

Q1 Laba ditahan Q2 EBIT

2014 2015 2016 2014 2015 2016 2014 2015 2016 2014 2015 2016

0,0362 0,1588 0,0995 3845417 4375360 5028694 0,2600 0,2878 0,3177 993344 1317021 1118547

0,1264 0,1660 0,1573 29191 39333 53135 0,0818 0,1075 0,1318 33592 28201 32454

0,2122 0,1893 0,0391 38389 48015 49934 0,1406 0,1556 0,1588 2742 16620 2329

0,1005 0,1178 0,0814 87459000 92989000 97039000 0,3705 0,3789 0,3706 27352000 1960000 22253000

0,1647 0,0893 0,0801 5180235 5479455 5504997 0,3602 0,3821 0,3767 1268604 1108055 9993047

0,6007 0,6238 0,5517 126017 130162 139792 0,4687 0,4742 0,4721 17183 11832 12288

0,2533 0,2917 0,3224 32090712 36899588 38487441 0,5512 0,5810 0,6114 7205845 8635275 8931136

0,0547 0,0025 0,0021 41369 33863 52575 0,0461 0,0255 0,0393 32753 57114 58097

0,2131 0,1928 0,1188 16215970 16827340 19506084 0,1887 0,1832 0,2374 6229297 4962084 7385228

0,2807 0,2145 0,2656 476904 445386 493491 0,2089 0,1744 0,1992 167540 4134 60140

0,1585 0,1271 0,0867 149509 193998 196156 0,1570 0,1648 0,1717 47176 57978 14890

0,5934 0,5860 0,5691 390008 400629 416632 0,6499 0,6266 0,6075 62858 58452 54671

0,6320 0,5838 0,3857 632 102677 107552 0,0045 0,7675 0,6605 11007 3807 9424

0,0897 -0,0145 -0,0076 876170 855160 915258 0,1877 0,1586 0,1618 274845 76997 144591

0,2846 0,2922 0,3470 399130 550715 719650 0,1457 0,1575 0,1857 240790 535197 416739

0,1516 0,1881 0,2168 38328 40986 45649 0,2219 0,2562 0,2732 8500 4207 4555

0,0887 0,0689 0,0539 48425 62623 61648 0,1460 0,1661 0,1085 16598 23544 27376

0,4423 0,3813 0,3310 -16379 -1941 9295 -0,0353 -0,0034 0,0130 32667 29858 20715

0,0369 0,0453 0,0377 1278690 1350333 1854854 0,1745 0,1455 0,1472 562419 263214 802712

0,3017 0,1863 0,4072 891906 991826 1425716 0,4813 0,4764 0,6525 218298 239429 583122

0,2866 0,3399 0,3726 24420272 25247633 28201882 0,4050 0,4091 0,4407 6621858 4192746 6730030

0,3194 0,3252 0,3637 74300 1626014 2144758 0,0255 0,4593 0,5059 436720 375357 700675

Q3 Harga Saham Hutang

2014 2015 2016 2014 2015 2016 2014 2015 2016

0,0672 0,0866 0,0707 4120 7175 6000 8830735 7916954 7756420

0,0941 0,0770 0,0805 735 735 600 197392 195082 209442

0,0100 0,0539 0,0074 81 65 112 47869 87059 67967

0,1159 0,0080 0,0850 7425 6000 8275 115705000 118902000 121949000

0,0882 0,0773 0,6839 4200 1600 2050 4244369 4195684 4075716

0,0639 0,0431 0,0415 353 387 400 32795 33187 32865

0,1238 0,1360 0,1419 60700 55000 63900 24991880 25497504 23387406

0,0365 0,0429 0,0434 175 203 323 751440 1090438 1081015

0,0725 0,0540 0,0899 6750 5175 7925 44710509 48709933 38233092

0,0734 0,0016 0,0243 1600 350 810 454348 634889 409208

0,0495 0,0493 0,0130 364 191 350 555679 798172 722488

0,1047 0,0914 0,0797 930 1050 1050 156124 184731 215209

0,0787 0,0285 0,0579 645 575 590 23964 21341 45511

0,0589 0,0143 0,0256 900 500 350 3111059 3773710 3979344

0,0879 0,1531 0,1075 563 612 629 1572365 1947590 2026722

0,0492 0,0263 0,0273 135 112 200 76178 59729 61554

0,0501 0,0624 0,0482 300 370 308 178207 225066 272088

0,0705 0,0520 0,0289 50 50 50 134511 233993 315096

0,0767 0,0284 0,0637 755 510 990 4864002 6405298 9176209

0,1178 0,1150 0,2669 17525 16500 12500 569731 367225 178637

0,1098 0,0679 0,1052 17350 16950 21250 21715297 22465074 21369289

0,1497 0,1060 0,1653 930 986 1143 651986 742490 749966

Q4 Penjualan Q5 Z-Score

2014 2015 2016 2014 2015 2016 2014 2015 2016 2014 2015 2016

0,00047 0,00091 0,00077 22468328 1976482 15212590 1,5190 0,1300 0,9610 1,9709 0,7569 1,5193

0,00372 0,00377 0,00286 493882 538363 666434 1,3841 1,4709 1,6525 1,8354 1,9189 2,1248

0,00169 0,00075 0,00165 294081 260667 319727 1,0767 0,8446 1,0167 1,3777 1,2781 1,2009

0,00006 0,00005 0,00007 201701000 184196000 181084000 0,8546 0,7505 0,6915 1,5988 1,1792 1,3265

0,00099 0,00038 0,00050 12255427 11723787 12806867 0,8522 0,8176 0,8764 1,5482 1,4439 3,3763

0,01076 0,01166 0,01217 132776 118475 115940 0,4938 0,4316 0,3915 1,5236 1,4185 1,3202

0,00243 0,00216 0,00273 65185850 70365573 76274147 1,1196 1,1080 1,2116 2,1515 2,2305 2,4001

0,00023 0,00019 0,00030 933462 1384676 1284510 1,0403 1,0409 0,9593 1,2300 1,1957 1,1271

0,00015 0,00011 0,00021 63594452 64061947 66750317 0,7400 0,6976 0,8123 1,2764 1,1576 1,3763

0,00352 0,00055 0,00198 1866977 1659506 1637036 0,8179 0,6498 0,6608 1,4240 0,9553 1,0949

0,00066 0,00024 0,00048 1626233 1626233 1995337 1,7079 1,3816 1,7468 2,1054 1,7627 1,9916

0,00596 0,00568 0,00488 377623 389251 379137 0,6293 0,6088 0,5528 1,9319 1,8450 1,7240

0,02692 0,02694 0,01296 249072 174599 157855 1,7802 1,3051 0,9695 2,4893 2,4709 1,9888

0,00029 0,00013 0,00009 5888153 6465959 6438172 1,2612 1,1991 1,1378 1,6650 1,3651 1,3465

0,00036 0,00031 0,00031 8444570 9960071 10048153 3,0824 2,8484 2,5924 3,6770 3,6613 3,3274

0,00177 0,00188 0,00325 222302 217843 216951 1,2869 1,3619 1,2986 1,7346 1,7936 1,7690

0,00168 0,00164 0,00113 681420 745108 833850 2,0551 1,9758 1,4674 2,3945 2,3566 1,7452

0,00037 0,00021 0,00016 472835 531574 500539 1,0205 0,9260 0,6980 1,5248 1,3563 1,0347

0,00016 0,00008 0,00011 6337561 5331404 6513980 0,8648 0,5743 0,5171 1,2758 0,8169 0,8659

0,03076 0,04493 0,06997 2308204 2314890 2526776 1,2455 1,1118 1,1564 2,2459 2,0228 2,8572

0,00080 0,00075 0,00099 53141768 49347479 45539238 0,8814 0,7996 0,7116 1,7698 1,5996 1,6778

0,00143 0,00133 0,00152 3916789 4393933 4685987 1,3427 1,2412 1,1054 2,0564 2,1909 2,3067

UKURAN PERUSAHAAN, LEVERAGE DAN KEPEMILIKAN

MANAJERIAL

No. KODE Tahun Asset t Size Hutang Asset LEV Manajerial

1 AKRA 2014 14791917 16,51 8830735 14791917 0,5970 1,08

2 ALDO 356814 12,78 197392 356814 0,5532 14,32

3 APLI 273127 12,52 47869 273127 0,1753 25,61

4 ASII 236029000 19,28 115705000 236029000 0,4902 0,02

5 AUTO 14380926 16,48 4244369 14380926 0,2951 0,02

6 DPNS 268877 12,50 32795 268877 0,1220 5,71

7 GGRM 58220600 17,88 24991880 58220600 0,4293 0,54

8 INAI 897282 13,71 751440 897282 0,8375 10,72

9 INDF 85938885 18,27 44710509 85938885 0,5203 0,02

10 INDS 2282666 14,64 454348 2282666 0,1990 0,44

11 KDSI 952177 13,77 555679 952177 0,5836 5,32

12 LION 600103 13,30 156124 600103 0,2602 0,24

13 LMSH 139916 11,85 23964 139916 0,1713 25,58

14 LTLS 4668574 15,36 3111059 4668574 0,6664 2,7

15 MTDL 2739573 14,82 1572365 2739573 0,5739 22,1

16 PYFA 172737 12,06 76178 172737 0,4410 23,08

17 SKLT 331575 12,71 178207 331575 0,5375 0,24

18 SRSN 463347 13,05 134511 463347 0,2903 11,59

19 TBLA 7328419 15,81 4864002 7328419 0,6637 0,08

20 TCID 1853235 14,43 569731 1853235 0,3074 0,14

21 UNTR 60292031 17,91 21715297 60292031 0,3602 0,02

22 ULTJ 2917084 14,89 651986 2917084 0,2235 11,41

23 AKRA 2015 15203129 16,54 7916954 15203129 0,5207 1,08

24 ALDO 366011 12,81 195082 366011 0,5330 14,32

25 APLI 308620 12,64 87059 308620 0,2821 25,61

26 ASII 245435000 19,32 118902000 245435000 0,4845 0,02

27 AUTO 14339110 16,48 4195684 14339110 0,2926 0,02

28 DPNS 274483 12,52 33187 274483 0,1209 5,71

29 GGRM 63505413 17,97 25497504 63505413 0,4015 0,54

30 INAI 1330259 14,10 1090438 1330259 0,8197 10,72

31 INDF 91831526 18,34 48709933 91831526 0,5304 0,02

32 INDS 2553928 14,75 634889 2553928 0,2486 0,44

33 KDSI 1177094 13,98 798172 1177094 0,6781 5,32

34 LION 639330 13,37 184731 639330 0,2889 0,24

35 LMSH 133783 11,80 21341 133783 0,1595 25,58

36 LTLS 5392330 15,50 3773710 5392330 0,6998 2,7

37 MTDL 3496665 15,07 1947590 3496665 0,5570 22,1

38 PYFA 159951 11,98 59729 159951 0,3734 23,08

39 SKLT 377111 12,84 225066 377111 0,5968 0,24

40 SRSN 574073 13,26 233993 574073 0,4076 11,59

41 TBLA 9283775 16,04 6405298 9283775 0,6899 0,08

42 TCID 2082097 14,55 367225 2082097 0,1764 0,14

43 UNTR 61715399 17,94 22465074 61715399 0,3640 0,02

44 ULTJ 3539996 15,08 742490 3539996 0,2097 11,41

45 AKRA 2016 15830740 16,58 7756420 15830740 0,4900 1,08

46 ALDO 40330 10,60 209442 403300 0,5193 14,32

47 APLI 314468 12,66 67967 314468 0,2161 25,61

48 ASII 261855000 19,38 121949000 261855000 0,4657 0,02

49 AUTO 14612274 16,50 4075716 14612274 0,2789 0,02

50 DPNS 296129 12,60 32865 296129 0,1110 5,71

51 GGRM 62951634 17,96 23387406 62951634 0,3715 0,54

52 INAI 1339032 14,11 1081015 1339032 0,8073 10,72

53 INDF 82174515 18,22 38233092 82174515 0,4653 0,02

54 INDS 2477272 14,72 409208 2477272 0,1652 0,44

55 KDSI 1142273 13,95 722488 1142273 0,6325 5,32

56 LION 685812 13,44 215209 685812 0,3138 0,24

57 LMSH 162828 12,00 45511 162828 0,2795 25,58

58 LTLS 5658360 15,55 3979344 5658360 0,7033 2,7

59 MTDL 3876021 15,17 2026722 3876021 0,5229 22,1

60 PYFA 167062 12,03 61554 167062 0,3685 23,08

61 SKLT 568239 13,25 272088 568239 0,4788 0,24

62 SRSN 717149 13,48 315096 717149 0,4394 11,59

63 TBLA 12596824 16,35 9176209 12596824 0,7285 0,08

64 TCID 2185101 14,60 178637 2185101 0,0818 0,14

65 UNTR 63991229 17,97 21369289 63991229 0,3339 0,02

66 ULTJ 4239119 15,26 749966 4239119 0,1769 11,41

LAMPIRAN 2: STATISTIK DISKRIPTIF

Sumber: output spss, data sekunder yang diolah, 2018

LAMPIRAN 3: UJI ASUMSI KLASIK

Descriptive Statistics

66 .7569 3.6770 1.765371 .6401226

66 10.60 19.38 14.8151 2.19842

66 .0818 .8375 .419440 .1942813

66 .02 25.61 7.3173 9.13447

66 -.6708 .2948 -.027560 .1458362

66

Financial Distress

Size

Leverage

Kepemilikan Manajerial

Konservatisme akuntansi

Valid N (lis twise)

N Minimum Maximum Mean Std. Deviation

Uji Normalitas


Uji Multikolinearitas


Uji Heteroskedatisitas

One-Sample Kolmogorov-Smirnov Test

66

.0000000

.11938011

.129

.115

-.129

1.046

.224

N

Mean

Std. Deviation

Normal Parametersa,b

Absolute

Positive

Negative

Most Extreme

Differences

Kolmogorov-Smirnov Z

Asymp. Sig. (2-tailed)

Unstandardiz

ed Residual

Test distribution is Normal.a.

Calculated from data.b.

Coefficientsa

.791 1.263

.841 1.189

.960 1.042

.901 1.110

Financial Distress

Size

Leverage


Model

1

Tolerance VIF

Collinearity Statistics

Dependent Variable: Konservatisme akuntansia.


Uji Autokorelasi


LAMPIRAN 4: UJI REGRESI LINIER BERGANDA

Coefficientsa

.162 .068 2.373 .021

.006 .017 .050 .365 .716

-.008 .005 -.225 -1.675 .099

.071 .051 .175 1.395 .168

-.001 .001 -.122 -.942 .350

(Constant)

Financial Distress

Size

Leverage


Model

1

B Std. Error

Unstandardized

Coefficients

Beta

Standardized

Coefficients

t Sig.

Dependent Variable: Abs_resa.

Model Summaryb

a2.068

Model

1

R

Durbin-

Watson

Predictors : (Constant), Kepemilikan

Manajerial, Size, Leverage, Financial Distress

a.

Dependent Variable: Konservatisme akuntansib.

LAMPIRAN 5: UJI HIPOTESIS

Variables Entered/Removedb

Kepemilik

an

Manajerial,

Size,

Leverage,

Financial

Distressa

. Enter

Model

1

Variables

Entered

Variables

Removed Method

All requested variables entered.a.


Model Summary

.574a .330 .286 .1232321

Model1

R R Square

Adjusted

R Square

Std. Error of

the Estimate

Predictors : (Constant), Kepemilikan Manajerial, Size,

Leverage, Financial Distress

a.

ANOVAb

.456 4 .114 7.508 .000a

.926 61 .015

1.382 65

Regression

Residual

Total

Model

1

Sum of

Squares df Mean Square F Sig.

Predic tors : (Constant), Kepemilikan Manajerial, Size, Leverage, Financ ial Distressa.


Coefficientsa

-.410 .108 -3.807 .000

.058 .027 .254 2.156 .035

.021 .008 .312 2.730 .008

-.131 .080 -.175 -1.637 .107

.004 .002 .242 2.190 .032

(Constant)

Financial Distress

Size

Leverage


Model

1

B Std. Error

Unstandardized

Coefficients

Beta

Standardized

Coefficients

t Sig.

Dependent Variable: Konservatisme akuntansia.

Uji t

Variabel Beta Sig

Constanta -0,410

Financial distress 0,058 0,035

Ukuran perusahaan 0,021 0,008

Leverage -0,131 0,107

Kepemilikan Manajerial 0,004 0,032


Uji Koefisien Determinasi (𝑹𝟐)


Uji Signifikasi Simultan (Uji Statistik F)


LAMPIRAN 6: KARTU BIMBINGAN

Model Summary

.574a .330 .286 .1232321

Model1

R R Square

Adjusted

R Square

Std. Error of

the Estimate

Predictors : (Constant), Kepemilikan Manajerial, Size,

Leverage, Financial Distress

a.

ANOVAb

.456 4 .114 7.508 .000a

.926 61 .015

1.382 65

Regression

Residual

Total

Model

1

Sum of

Squares df Mean Square F Sig.

Predic tors : (Constant), Kepemilikan Manajerial, Size, Leverage, Financ ial Distressa.


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