Lampiran 5
Data Populasi dan Sampel Penelitian Kode
Kriteria
Nama Perusahaan
No
Sampel
1
2
3
4
1
ADMG
Polychem Indonesia Tbk
√
√
√
X
-
2
ADES
PT Akasha Wira International Tbk
√
√
√
X
-
3
AISA
PT Tiga Pilar Sejahtera Food Tbk
√
√
√
X
-
4
AKKU
Alam Karya Unggul Tbk
√
X
X
X
-
5
AKPI
Argha Karya Prima Industry Tbk
√
√
√
X
-
6
ALDO
Alkindo Naratama Tbk
√
√
√
√
1
7
ALKA
Alaska Industrindo Tbk
√
√
X
X
-
8
ALMI
Alumindo Light Metal Industry Tbk
√
√
√
√
2
9
ALTO
PT Tri Banya Tirta Tbk
X
√
√
X
-
10
AMFG
Asahimas Flat Glass Tbk
√
√
√
X
-
11
APLI
Asiaplast Industries Tbk
√
√
√
√
3
12
ARGO
Argo Pantes Tbk
√
X
X
X
-
13
ARNA
Arwana Citra Mulia Tbk
√
√
√
X
-
14
ASII
Astra International Tbk
X
X
X
X
-
15
AUTO
Astra Otoparts Tbk
√
√
√
√
4
16
BAJA
Saranacentral Bajatama Tbk
√
√
√
X
-
17
BATA
Sepatu Bata Tbk
√
√
√
X
-
18
BIMA
Primarindo Asia Infrastructure Tbk
√
X
X
X
-
19
BRAM
Indo Kordsa Tbk
√
√
√
X
-
20
BRNA
Berlina Tbk
√
√
√
√
5
21
BRPT
Barito Pasific Tbk
√
X
X
X
-
22
BTON
Beton Jaya Manunggal Tbk
√
√
√
X
-
23
BUDI
Budi Acid jaya Tbk
√
√
√
X
-
24
CEKA
PT Cahaya Kalbar Tbk
√
√
√
X
-
25
CNTX
Century Textile Industry Tbk
√
X
X
X
-
26
CPIN
Charoen Pokphand Indonesia Tbk
√
√
√
√
6
27
CTBN
Citra Turbindo Tbk
√
√
√
√
7
28
DAVO
PT Davomas Abadi Tbk
√
√
√
X
-
29
DLTA
PT Delta Djakarta Tbk
√
√
X
X
-
30
DPNS
Duta Pertiwi Nusantara Tbk
√
X
√
X
-
31
DVLA
PT Darya Varia Laboratoria Tbk
√
√
√
X
-
32
EKAD
Ekadharma International Tbk
√
√
√
√
8
33
ERTX
Eratex Djaja Tbk
√
√
√
√
9
34
ESTI
Ever Shine Tex Tbk
√
X
X
X
-
35
ETWA
Eterindo Wahanatama Tbk
√
√
√
X
-
36
FASW
Fajar Surya Wisesa Tbk
√
√
√
√
10
37
FPNI
Titan Kimia Nusantara Tbk
√
X
X
X
-
38
GDST
Gunawan Dianjaya Steel Tbk
√
√
√
X
-
39
GDYR
Goodyear Indonesia Tbk
√
√
√
X
-
40
GGRM
Gudang Garam Tbk
√
√
√
√
11
41
GJTL
Gajah Tunggal Tbk
√
√
√
X
-
42
HDTX
Panasia Indo Resources Tbk
√
√
√
X
-
43
HMSP
Handjaya Mandala Sampoerna Tbk
√
√
√
√
12
44
ICBP
PT Indofood CBP Sukses Makmur Tbk
√
√
√
√
13
45
IGAR
Champion Pasific Indonesia Tbk
√
√
√
√
14
46
IKAI
Inti Keramik Alam Asri Industri Tbk
√
X
X
X
-
47
IKBI
Sumi Indo Kabel Tbk
√
√
√
X
-
48
IMAS
Indomobil Sukses International Tbk
X
√
√
X
-
49
INAF
PT Indofarma (Persero) Tbk
√
√
X
X
-
50
INAI
Indal Aluminium Industry Tbk
√
√
√
√
15
51
INCI
Intan Wijaya International Tbk
√
√
√
X
-
52
INDF
PT Indofood Sukses Makmur Tbk
√
√
√
X
-
53
INDR
Indo Rama Synthetic Tbk
√
√
√
√
16
54
INDS
Indospring Tbk
√
√
√
√
17
55
INKP
Indah Kiat Pulp & Paper Tbk
X
X
X
X
-
56
INRU
Toba Pulp Lestari Tbk
√
X
X
X
-
57
INTP
Indocement Tunggal Prakasa tbk
√
√
√
X
-
58
IPOL
Indopoly Swakarsa Industry Tbk
X
X
X
X
-
59
ISSP
Steel Pipe Industry of Indonesia Tbk
X
X
X
X
-
60
JECC
Jembo Cable Company Tbk
√
√
√
√
18
61
JKSW
Jakarta Kyoei Steel Work LTD Tbk
√
X
X
X
-
62
JPFA
Japfa Comfeed Indonesia Tbk
√
√
√
X
-
63
JPRS
Jaya Pari Steel Tbk
√
√
√
X
-
64
KAEF
PT Kimia Farma (Persero) Tbk
√
√
X
X
-
65
KBLI
KMI Wire and Cable Tbk
√
√
√
X
-
66
KBLM
Kabelindo Murni Tbk
√
√
X
X
-
67
KBRI
Kertas Basuki Rachmat Indonesia Tbk
X
X
X
X
-
68
KDSI
Kedawung Setia Industrial Tbk
√
√
√
√
19
69
KIAS
Keramik Indonesia Assosiasi Tbk
√
√
√
X
-
70
KICI
PT Kedaung Indah Can Tbk
√
√
√
√
20
71
KLBF
PT Kalbe Farma Tbk
√
√
√
X
-
72
KRAH
Grand Kartech Tbk
X
X
X
X
-
73
KRAS
Krakatau Steel Tbk
√
√
X
X
-
74
LION
Lion Metal Works Tbk
X
X
X
X
-
75
LMPI
PT Langgeng Makmur Industry Tbk
√
√
X
X
-
76
LMSH
Lionmesh Prima Tbk
X
X
X
X
-
77
LPIN
Multi Prima Sejahtera Tbk
√
√
√
X
-
78
MAIN
Malindo Feedmill Tbk
√
√
√
X
-
79
MASA
Multistrada Arah Sarana Tbk
√
√
√
X
-
80
MBTO
PT Martina Berto Tbk
√
√
√
√
21
81
MERK
PT Merck Tbk
√
√
√
X
-
82
MLBI
PT Multi Bintang Indonesia Tbk
√
√
√
X
-
83
MLIA
Mulia Industrindo Tbk
X
X
X
X
-
84
MRAT
PT Mustika Ratu Tbk
√
√
√
√
22
85
MYOR
PT Mayora Indah Tbk
√
√
X
X
-
86
MYTX
Apac Citra Centertex Tbk
√
X
X
X
-
87
NIKL
Pelat Timah Nusantara Tbk
√
X
X
X
-
88
NIPS
Nipress Tbk
√
√
√
X
-
89
PBRX
Pan Brothers Tbk
√
√
√
X
-
90
PICO
Pelangi Indah Canindo Tbk
√
√
√
X
-
91
POLY
Asia Pasific Fibers Tbk
√
X
X
X
-
92
PRAS
Prima Alloy Steel Universal Tbk
√
√
√
X
-
93
PSDN
PT Prashida Aneka Niaga Tbk
X
X
X
X
-
94
PTSN
Sat Nusa Persada Tbk
√
√
√
X
-
95
PYFA
PT Pyridam Farma Tbk
√
√
√
√
23
96
RICY
Ricky Putra Globalindo Tbk
√
√
√
X
-
97
RIMBA
Bentoel International Investama Tbk
√
X
X
X
-
98
ROTI
PT Nippon Indosari Corporindo Tbk
√
√
√
X
-
99
SCCO
Supreme Cable Manufacturing and Commerce Tbk
√
√
√
X
-
100
SCPI
PT Schering Plough Indonesia Tbk
√
X
X
X
-
101
SIAP
Sekawan Intipratama Tbk
√
√
√
√
24
102
SIDO
PT Industri Jamu & Farmasi Sido Muncul Tbk
X
X
X
X
-
103
SIMA
Siwani Makmur Tbk
√
X
X
X
-
104
SIPD
Siearad Produce tbk
√
X
X
X
-
105
SKBM
PT Sekar Bumi
√
√
X
X
-
106
SKLT
PT Sekar Laut Tbk
√
√
X
X
-
107
SMBR
Semen Baturaja (Persero) Tbk
X
X
X
X
-
108
SMCB
Holcim indonesia Tbk
√
√
√
X
-
109
SMGR
Semen Indonesia (Persero) Tbk
√
√
√
X
-
110
SMSM
Selamat Sempurna Tbk
√
√
√
√
25
111
SOBI
Sorini Agro Asia Corporindo
√
X
√
X
-
112
SPMA
Suparma Tbk
√
√
√
√
26
113
SQBB
PT Taisho Pharmaceutical Indonesia Tbk
X
X
X
X
-
114
SRIL
Sri Rejeki Isman Tbk
X
X
X
X
-
115
SRSN
Indo Acitama Tbk
√
√
√
X
-
116
SSTM
Sunson Textile Manufacturer Tbk
√
X
X
X
-
117
STAR
Star Petrochem Tbk
X
√
√
X
-
118
STTP
PT Siantar Top Tbk
X
X
X
X
-
119
SULI
Sumalindo Lestari Jaya Tbk
√
X
X
X
-
120
TBMS
Tembaga Mulia Semanan Tbk
√
√
√
X
-
121
TCID
PT Masdom Indonesia Tbk
√
√
√
X
-
122
TFCO
Tifico Fiber Indonesia Tbk
√
√
√
√
27
123
TKIM
Pabrik Kertas Tjiwi Kimia tbk
√
√
√
√
28
124
TIRT
Tirta Mahakam Resources Tbk
√
X
√
X
-
125
TOTO
Surya Toto Indonesia Tbk
√
√
√
X
-
126
TPIA
Chandra Asri Petrochemical
√
X
X
X
-
127
TRIS
Trisula International Tbk
X
X
X
X
-
128
TRST
Trias Sentosa Tbk
√
√
√
X
-
129
TSPC
PT Tempo Scan Pasific Tbk
√
√
√
√
29
130
ULTJ
PT Ultrajaya Milk Industry and Trading Company Tbk
√
√
√
X
-
131
UNIC
Unggul Indah Cahaya Tbk
√
√
√
√
30
132
UNIT
Nusantara Inti Corpora Tbk
√
√
√
X
-
133
UNTX
Unitex Tbk
X
X
X
X
-
134
UNVR
PT Unilever Indonesia Tbk
√
√
√
√
31
135
VOKS
Voksel Electric Tbk
√
√
√
X
-
136
WIIM
Wismilak Inti Makmur Tbk
√
√
√
X
-
137
YPAS
Yana Prima Hasta Persada Tbk
√
√
√
√
32
Lampiran 6
Data Rekapitulasi Variabel Penelitian Variabel Ukuran Perusahaan No
Kode
Nama Perusahaan
1
ALDO
Alkindo Naratama Tbk
2
ALMI
Alumindo Light Metal Industry Tbk
3
ALTO
4
Total Aset
LnTotal Aset
184.896.742.887
25,94
1.881.568.513.922
28,26
PT Tri Banya Tirta Tbk
324.619.954.340
26,51
APLI
Asiaplast Industries Tbk
333.867.300.446
26,53
5
BRNA
Berlina Tbk
770.383.930.000
27,37
6
CPIN
Charoen Pokphand Indonesia Tbk
7.180.890.000.000
29,60
7
CTBN
Citra Turbindo Tbk
268.438.471.000
26,32
8
EKAD
Ekadharma International Tbk
273.893.467.429
26,34
9
ERTX
Eratex Djaja Tbk
433.414.874.000
26,79
10
FASW
Fajar Surya Wisesa Tbk
5.578.334.207.456
29,35
11
GGRM
Gudang Garam Tbk
41.509.325.000.000
31,36
12
HMSP
Handjaya Mandala Sampoerna Tbk
26.247.527.000.000
30,90
13
ICBP
PT Indofood CBP Sukses Makmur Tbk
17.753.480.000.000
30,51
14
IGAR
Champion Pasific Indonesia Tbk
312.342.760.278
26,47
15
INAI
Indal Aluminium Industry Tbk
612.224.219.835
27,14
16
INDR
Indo Rama Synthetic Tbk
688.006.195.000
27,26
17
INDS
Indospring Tbk
1.664.779.358.215
28,14
18
JECC
Jembo Cable Company Tbk
708.955.186.000
27,29
19
KDSI
Kedawung Setia Industrial Tbk
570.564.051.755
27,07
20
KICI
PT Kedaung Indah Can Tbk
94.955.970.131.000
32,18
21
MBTO
PT Martina Berto Tbk
609.494.013.942
27,14
22
MRAT
PT Mustika Ratu Tbk
455.472.778.210
26,84
23
PYFA
PT Pyridam Farma Tbk
135.849.510.061
25,63
24
SIAP
Sekawan Intipratama Tbk
184.367.259.026
25,94
25
SMSM
Selamat Sempurna Tbk
1.441.204.473.590
28,00
26
SPMA
Suparma Tbk
1.664.353.264.549
28,14
27
TFCO
Tifico Fiber Indonesia Tbk
383.549.385.000
26,67
28
TKIM
Pabrik Kertas Tjiwi Kimia tbk
2.682.042.000.000
28,62
29
TSPC
PT Tempo Scan Pasific Tbk
4.632.984.970.719
29,16
30
UNIC
Unggul Indah Cahaya Tbk
248.270.710.000
26,24
31
UNVR
PT Unilever Indonesia Tbk
11.984.979.000.000
30,11
32
YPAS
Yana Prima Hasta Persada Tbk
349.438.243.276
26,58
Variabel Konsentrasi Kepemilikan No
Kode
Nama Perusahaan
%Kepemilikan Terbesar
1
ALDO
Alkindo Naratama Tbk
58,41
2
ALMI
Alumindo Light Metal Industry Tbk
32,10
3
ALTO
PT Tri Banya Tirta Tbk
78,39
4
APLI
Asiaplast Industries Tbk
53,91
5
BRNA
Berlina Tbk
51,42
6
CPIN
Charoen Pokphand Indonesia Tbk
55,53
7
CTBN
Citra Turbindo Tbk
42,00
8
EKAD
Ekadharma International Tbk
75,45
9
ERTX
Eratex Djaja Tbk
36,30
10
FASW
Fajar Surya Wisesa Tbk
52,17
11
GGRM
Gudang Garam Tbk
69,29
12
HMSP
Handjaya Mandala Sampoerna Tbk
98,18
13
ICBP
PT Indofood CBP Sukses Makmur Tbk
80,53
14
IGAR
Champion Pasific Indonesia Tbk
79,42
15
INAI
Indal Aluminium Industry Tbk
29,21
16
INDR
Indo Rama Synthetic Tbk
49,00
17
INDS
Indospring Tbk
75,65
18
JECC
Jembo Cable Company Tbk
52,57
19
KDSI
Kedawung Setia Industrial Tbk
49,13
20
KICI
PT Kedaung Indah Can Tbk
43,62
21
MBTO
PT Martina Berto Tbk
66,82
22
MRAT
PT Mustika Ratu Tbk
71,26
23
PYFA
PT Pyridam Farma Tbk
53,85
24
SIAP
Sekawan Intipratama Tbk
36,00
25
SMSM
Selamat Sempurna Tbk
58,13
26
SPMA
Suparma Tbk
29,70
27
TFCO
Tifico Fiber Indonesia Tbk
33,07
28
TKIM
Pabrik Kertas Tjiwi Kimia tbk
60,00
29
TSPC
PT Tempo Scan Pasific Tbk
95,06
30
UNIC
Unggul Indah Cahaya Tbk
47,31
31
UNVR
PT Unilever Indonesia Tbk
85,00
32
YPAS
Yana Prima Hasta Persada Tbk
89,47
Variabel Perataan Laba No
Kode
Nama Perusahaan
1
ALDO
Alkindo Naratama Tbk
2
ALMI
3
Perubahan Laba
Perubahan Penjualan
Perataan Laba
74.688
444.095
0,168
Alumindo Light Metal Industry Tbk
273.327
2.058.238
0,133
ALTO
PT Tri Banya Tirta Tbk
269.324
509.292
0,529
4
APLI
Asiaplast Industries Tbk
1.025.251
2.469.757
0,415
5
BRNA
Berlina Tbk
173.425
689.667
0,251
6
CPIN
Charoen Pokphand Indonesia Tbk
1.387.491
3.674.387
0,378
7
CTBN
Citra Turbindo Tbk
280.461
457.004
0,614
8
EKAD
Ekadharma International Tbk
131.551
502.560
0,262
9
ERTX
Eratex Djaja Tbk
580.992
257.580
2,256
10
FASW
Fajar Surya Wisesa Tbk
746.632
2.081.394
0,359
11
GGRM
Gudang Garam Tbk
2.543.118
5.682.491
0,448
12
HMSP
Handjaya Mandala Sampoerna Tbk
2.374.023
5.947.790
0,399
13
ICBP
PT Indofood CBP Sukses Makmur Tbk
1.328.087
4.036.555
0,329
14
IGAR
Champion Pasific Indonesia Tbk
271.821
671.442
0,405
15
INAI
Indal Aluminium Industry Tbk
144.694
719.023
0,201
16
INDR
Indo Rama Synthetic Tbk
189.392
914.066
0,207
17
INDS
Indospring Tbk
155.781
956.647
0,163
18
JECC
Jembo Cable Company Tbk
163.491
1.147.673
0,142
19
KDSI
Kedawung Setia Industrial Tbk
97.912
1.005.500
0,097
20
KICI
PT Kedaung Indah Can Tbk
16.441
277.835
0,059
21
MBTO
PT Martina Berto Tbk
196.341
742.502
0,264
22
MRAT
PT Mustika Ratu Tbk
154.357
578.550
0,267
23
PYFA
PT Pyridam Farma Tbk
70.508
341.540
0,206
24
SIAP
Sekawan Intipratama Tbk
55.413
442.027
0,125
25
SMSM
Selamat Sempurna Tbk
394.074
1.156.618
0,341
26
SPMA
Suparma Tbk
155.320
1.033.191
0,150
27
TFCO
Tifico Fiber Indonesia Tbk
316.877
685.745
0,462
28
TKIM
Pabrik Kertas Tjiwi Kimia tbk
12.056
38.299
0,315
29
TSPC
PT Tempo Scan Pasific Tbk
719.057
2.149.863
0,334
30
UNIC
Unggul Indah Cahaya Tbk
130.233
680.920
0,191
31
UNVR
PT Unilever Indonesia Tbk
1.803.665
4.277.525
0,422
32
YPAS
Yana Prima Hasta Persada Tbk
129.790
562.239
0,231
Lampiran 7
Hasil Pengolahan Data Penelitian Descriptive Statistics N
Minimum
Maximum
Mean
Std. Deviation
SIZE
32
22,56
32,18
27,8175
1,97437
KP
32
26,7900
98,1800
59,235000
20,7218418
PERATA LABA
32
0
1
,97
,177
Valid N (listwise)
32
Hosmer and Lemeshos Test
Step
Chi-square
df
Sig.
1
,000
5
1,000
Classification Table
a,b
Observed
Predicted PERATA LABA Percentage 0
Correct
1
0
0
1
,0
1
0
31
100,0
PERATA LABA Step 0 Overall Percentage
96,9
Constant is included in the model. The cut value is ,500
Model Summary Step
-2 Log likelihood
1 a.
a
,000
Cox & Snell R
Nagelkerke R
Square
Square ,243
1,000
Estimation terminated at iteration number 20 because maximum iterations has been sreached. Final solution cannot be found.
Rangkuman Hasil Analisis Regresi Logistik Koefisien Wald Test Sig. Kesimpulan Regresi 3,434 11,424 0,01 Ditolak 9,981 0,000 0,998 Ditolak 0,157 0,000 1,000 Diterima
Variabel Penelitian Constant UP KP
Variables in the Equation B SIZE Step 1
a
KP Constant
S.E.
Wald
df
Sig.
9,981
3436,921
,000
1
,998
21622,586
,157
428,015
,000
1
1,000
1,169
-247,016
74460,077
,000
1
,997
,000
a. Variable(s) entered on step 1: SIZE, KP.
Omnimbus Test of Model Coeffisien Chi-square
Step 1
Exp(B)
df
Sig.
Step
8,900
2
,012
Block
8,900
2
,012
Model
8,900
2
,012
