Lampiran 1 Item pengungkapan intellectual capital pada laporan tahunan

Transcription

1 Lampiran 1 Item pengungkapan intellectual capital pada laporan tahunan Keterangan Employees (27 items) Customers (14 items) Jenis item Employee breakdown by age Employee breakdown by seniority Employee breakdown by gender Employee breakdown by nationality Employee breakdown by department Employee breakdown by job function Employee breakdown by level of education Rate of employee turnover Comments on changes in the number of employees Comment on employee health and safety Employee absenteeism rate Discussion of employee interviews Statements of policy on competency development Description of competency development programs and activities Education and training expense Education and training expenses by number of employees Employee expenses by number of employees Recruitment policies of the firm Separate indication firm has a HRM department, division or function Job rotation opportunities Career opportunities Remuneration and incentive systems Pensions Insurance policies Statements of dependence on key personnel Revenues per employee Value added per employee Number of customers Sales breakdown by customer Annual sales per segment or product Average purchase size by customer Dependence on key customers Description of customer involvement in firm s operations Description of customer relations Education/training of customers Ratio of customers to employees Value added per customer or segment Absolute market share (per cent) of the firm within its industry Relative market share (not expressed as percentage) of the firm Market share (per cent) breakdown by country,

2 Lampiran 1. Lanjutan Keterangan Information technology/it (5 item) Processes (8 items) Research development/r&d (9 items) Strategic statement (15 items) and Sumber: White, et.al (2010) segment, product Repurchases Jenis item Description of investments in IT Description of existing IT systems Software assets held or developed by the firm Description of IT facilities IT expenses Information and communication within the company Efforts related to the working environment Working from home Internal sharing of knowledge and information External sharing of knowledge and information Measure of internal or external processing failures Discussion of fringe benefits and company social programs Environmental approvals and statements/policies Statements of policy, strategy and/or objectives of R&D activities R&D expenses Ratio of R&D expenses to sales R&D invested into basic research R&D invested into product design and development Details of future prospects regarding R&D Details of existing company patents Number of patents and licenses, etc. Information on pending patents Description of new production technology Statements of corporate quality performance Information about strategic alliances of the firm Objectives and reason for strategic alliances Comments on the effects of the strategic alliances Description of the network of suppliers and distributors Statements of image and brand Corporate culture statements Statements about best practices Organizational structure of the firm Utilization of energy, raw materials and other input goods Investment in the environment Description of community involvement Information on corporate social responsibility and objective Description of employee contracts/contractual issues

3 Lampiran 2 Daftar Perusahaan Sampel Penelitian No Kode Saham Nama Emiten 1 AHAP AHAP, Tbk 2 ABBA Abdi Bangsa, Tbk 3 ACES Ace Hardware Indonesia, Tbk 4 ADHI Adhi Karya, Tbk 5 ADMF Adira Dinamika Multi Finance, Tbk 6 TMPI Agis, Tbk 7 AIMS Akbar Indo Makmur Stimec, Tbk 8 AKRA Akra Corporindo, Tbk 9 ALFA Alfa Retail Indo, Tbk 10 OKAS Ancora Indonesia Resources, Tbk 11 ANTA Anta Express Tour & Travel Service, Tbk 12 AKSI Asia Kapitalindo Securities, Tbk 13 ASGR Astra Graphia, Tbk 14 ASII Astra Internasional, Tbk 15 ABDA Asuransi Bina Dana Arta, Tbk 16 ASBI Asuransi Bintang, Tbk 17 ASDM Asuransi Dayin Mitra, Tbk 18 ASJT Asuransi Jasa Tania, Tbk 19 AMAG Asuransi Multi Artha Guna, Tbk 20 BNBR Bakrie Brothers, Tbk 21 BTEL Bakrie Telecom, Tbk 22 ELTY Bakrieland Development, Tbk 23 AGRO Bank Agroniaga, Tbk 24 INPC Bank Artha Graha Internasional, Tbk 25 BBKP Bank Bukopin, Tbk 26 BNBA Bank Bumi Arta, Tbk 27 BACA Bank Cpital Indoneia, Tbk 28 BBCA Bank Central Asia, Tbk 29 BNGA Bank CIMB Niaga, Tbk 30 BDMN Bank Danamon Indonesia, Tbk 31 BAEK Bank Ekonomi Raharja, Tbk 32 BEKS Bank Eksekutif International, Tbk 33 BABP Bank ICB Bumiputera, Tbk 34 BNII Bank INTL Indonesia, Tbk 35 BKSW Bank Kesawan, Tbk 36 BMRI Bank Mandiri, Tbk 37 MAYA Bank Mayapada International, Tbk 38 MEGA Bank Mega, Tbk 39 BBNI Bank Negara Indonesia (Persero), Tbk

4 Lampiran 2. Lanjutan No. Kode Saham Nama Emiten 40 BBNP Bank Nusantara Parahyangan, Tbk 41 BNLI Bank Permata, Tbk 42 BBRI Bank Rakyat Indonesia (Persero), Tbk 43 BSWD Bank Swadesi, Tbk 44 BBTN Bank Tabungan Negara (Persero), Tbk 45 BTPN Bank Tabungan Pensiunan Nasional, Tbk 46 BVIC Bank Victoria International, Tbk 47 MCOR Bank Windu Kentjana Internasional, Tbk 48 BPFI Batavia Prosperindo Finance, Tbk 49 BAYU Bayu Buana Travel, Tbk 50 BAPA Bekasi Asri Pemula, Tbk 51 RMBA Bentoel International INV., Tbk 52 BLTA Berlian Laju Tanker, Tbk 53 BFIN BFI Finance Indonesia, Tbk 54 BCAP Bhakti Capital Indonesia, Tbk 55 BHIT Bhakti Investama, Tbk 56 BIPP Bhuwanatala Indah P., Tbk 57 BMSR Bintang Mitra Semesta Raya, Tbk 58 BBLD Buana Finance, Tbk 59 BKDP Bukit Darmo Property, Tbk 60 BCIP Bumi Citra Permai, Tbk 61 BSDE Bumi Serpong Damai, Tbk 62 MTFN Capitalinc Investment, Tbk 63 CSAP Catur Sentosa Adiprana, Tbk 64 CENT Centrin Online, Tbk 65 CMPP Centris Multi Persada, Tbk 66 CTRP Ciputra Property, Tbk 67 CTRS Ciputra Surya, Tbk 68 CKRA Citra Kebun Raya Agri, Tbk 69 CFIN Clipan Finance Indo., Tbk 70 COWL Cowell Development, Tbk 71 KARK Dayaindo Resources Internasional, Tbk 72 PDES Destinasi Tirta Nusantara, Tbk 73 INDY Indika Energy, Tbk 74 INCF Indocitra Finance, Tbk 75 IATA Indonesia Air Transport, Tbk 76 INPP Indonesia Paradise Property, Tbk 77 OMRE Indonesia Prima Property, Tbk 78 IDKM Indonesia Karya Media, Tbk

5 Lampiran 2. Lanjutan No. Kode Saham Nama Emiten 79 INVS Inovasi Infracom, Tbk 80 INTD Inter Delta, Tbk 81 DILD Intiland Development, Tbk 82 ICON Island Concepts Indonesia, Tbk 83 JIHD Jakarta International Hotel, Tbk 84 JSPT Jakarta Setiabudi Internasional, Tbk 85 JTPE Jasuindo Tiga Perkasa, Tbk 86 JKON Jaya Konstruksi Manggala Pratama, Tbk 87 JRPT Jaya Real Property, Tbk 88 RINA Katarina Utama, Tbk 89 KIJA Kawasan Ind. Jababeka, Tbk 90 KOIN Kokoh Inti Arebama, Tbk 91 LAMI Lamicitra Nusantara, Tbk 92 LTLS Lautan Luas, Tbk 93 ITTG Leo Investments, Tbk 94 LMAS Limas Centric Indonesia, Tbk 95 LPCK Lippo Cikarang, Tbk 96 LPGI Lippo General Insurance, Tbk 97 LPKR Lippo Karawaci, Tbk 98 LPPS Lippo Securities, Tbk 99 MFIN Mandala Multi Finance, Tbk 100 MAMI Mas Murni Indonesia, Tbk 101 MREI Maskapai Reasuransi Ind., Tbk 102 LPPF Matahari Departement Store, Tbk 103 MPPA Matahari Putra Prima, Tbk 104 MNCN Media Nusantara Citra, Tbk 105 MTDL Metrodata Electronics, Tbk 106 MKPI Metropolitan Kentjana, Tbk 107 SDPC Millenium Pharmacon International, Tbk 108 MAPI Mitra Adiperkasa, Tbk 109 MITI Mitra Investindo, Tbk 110 FREN Mobile-8 Telecom, Tbk 111 MDRN Modern Internasional, Tbk 112 MICE Multi Indocitra, Tbk 113 MLPL Multipolar, Tbk 114 MYOH MYOH Technology, Tbk 115 PTRA New Century Development, Tbk 116 META Nusantara Infrastructure, Tbk 117 UNIT Nusantara Inti Corpora, Tbk

6 Lampiran 2. Lanjutan No. Kode Saham Nama Emiten 118 PWON Pakuwon Jati, Tbk 119 PNBN Pan Indonesia Bank, Tbk 120 APIC Pan Pacific International, Tbk 121 PEGE Panca Global Securities, Tbk 122 PNLF Panin Financial, Tbk 123 PNIN Panin Insurance, Tbk 124 PANS Panin Sekuritas, Tbk 125 PANR Panorama Sentrawisata, Tbk 126 WEHA Panorama Transportasi, Tbk 127 TMAS Pelayaran Tempuran Emas, Tbk 128 PASB Pelita Sejahtera Abadi, Tbk 129 PGLI Pembangunan Graha Lestari Indah, Tbk 130 PJAA Pembangunan Jaya Ancol, Tbk 131 KONI Perdana Bangun Pusaka, Tbk 132 GPRA Perdana Gapura Prima, Tbk 133 PGAS Perusahaan Gas Negara, Tbk 134 PLIN Plaza Indonesia Realty, Tbk 135 POOL Pool Advista Indonesia, Tbk 136 DKFT PT Central Omega Resources, Tbk 137 TOWR PT Sarana Menara Nusantara, Tbk 138 PNSE Pudjiadji and Sons, Tbk 139 PUDP Pudjiadji Prestige, Ltd., Tbk 140 PSKT Pusaka Tarinka, Tbk 141 RUIS Radiant Utama Interinsco, Tbk 142 RALS Ramayana Lestari S, Tbk 143 RELI Reliance Securities, Tbk 144 RIMO Rimo Catur Lestari, Tbk 145 RODA Royal Oak Development Asia, Tbk 146 RAJA Rukun Raharja, Tbk 147 SMDR Samudera Indonesia, Tbk 148 BKSL Sentul City, Tbk 149 SMMA Sinar Mas Multi Artha, Tbk 150 SONA Sona Topas Tourism I., Tbk 151 LPLI Star Pacific, Tbk 152 SAFE Steady safe, Tbk 153 SUGI Sugi Samapersada, Tbk 154 AMRT Sumber Alfaria Trijaya, Tbk 155 SMRA Summarecon Agung, Tbk 156 SCMA Surya Citra Media, Tbk

7 Lampiran 2. Lanjutan No. Kode Saham Nama Emiten 157 SIIP SuryaInti Permata, Tbk 158 SMDM Suryamas Duta Makmur, Tbk 159 TGKA Tigaraksa Satria, Tbk 160 TIRA Tira Austenite, Tbk 161 TKGA Toko Gunung Agung, Tbk 162 TOTL Total Bangun Persada, Tbk 163 TRAM Trada Maritime, Tbk 164 TRIO Trikomsel Oke, Tbk 165 TRIM Trimegah Securities, Tbk 166 TRIL Triwira Insan Lestari, Tbk 167 TRUS Trust Finance Indonesia, Tbk 168 TURI Tunas Ridean, Tbk 169 UNTR United Tractors, Tbk 170 VRNA Verena Oto Finance, Tbk 171 WOMF Wahana Ottomitra Multiartha, Tbk 172 WAPO Wahana Phonix Mandiri, Tbk 173 WICO Wicaksana Overseas Int., Tb 174 ECL L Axiata, Tbk 175 YULE Yulie Sekurindo, Tbk 176 ZBRA Zebra Nusantara, Tbk

8 Lampiran 3. Hasil Pengujian Outlier No. Kode Saham Market tobook Ratio Board Composition Perusahaan Ju Lap Rp Z-Score % Z-Score Rp Z-Score Lem 1 ABBA 231,44 3,61 2 ACES 100 3,85 3 ADHI ,32 4 ADMF 5 TMPI -437,38-4,95 6 BNBR 7 BTEL 8 ELTY 9 AGRO 219,18 3,40 10 INPC ,88 11 BBKP ,08 12 BNBA 0-3,05 13 BBCA ,53 14 BNGA ,09 15 BDMN 16 BAEK ,08 17 BABP 80 3,02 18 BNII ,87 19 BKSW 116,25 3,79 20 BMRI

9 21 MAYA 0-3,05 22 MEGA ,31 Lampiran 3. Lanjutan No. Kode Saham Market tobook Ratio Board Composition Perusahaan Ju Lap Rp Z-Score % Z-Score Rp Z-Score Lem 23 BBNI ,40 24 PNBN ,05 25 BNLI 26 BBRI ,24 27 BBTN ,69 28 BTPN 29 BAYU 128,63 4,25 30 RMBA 173,91 3,80 31 BLTA ,21 32 BFIN 75 3,03 33 BCAP 90,64 3,86 34 BHIT ,12 35 BKDP -128,67-3,46 36 MTFN 260,7 4,11 37 CMPP ,37 38 CKRA -482,37-5,43 39 INDY ,53 40 INCF

10 41 DILD 77,71 3,22 42 ICON -125,21-3,38 43 JIHD ,14 44 JSPT Lampiran 3. Lanjutan No. Kode Saham Market tobook Ratio Board Composition Perusahaan Ju Lap Rp Z-Score % Z-Score Rp Z-Score Lem 45 RINA 170,27 3,71 46 KIJA 100,19 3,19 47 LPKR ,69 48 LPPF -111,53-3,05 49 MPPA ,13 50 MNCN ,58 51 MLPL ,60 52 MYOH -163,11-3,15 53 PTRA 296,06 4,72 54 PNLF , ,25 55 PNIN ,84 56 PSAB -87,33-3,81 57 PGLI 155,1 3,35 58 PGAS 59 TOWR ,14 60 PSKT 92,8 3,97

11 61 RODA 1840,4 5,45 62 RAJA ,76 63 SMDR -39,81-3,48 64 BKSL 395,44 4,06 65 SMMA ,67 66 SONA 0-3,05 Lampiran 3. Lanjutan No. Kode Saham Market tobook Ratio Board Composition Perusahaan Ju Lap Rp Z-Score % Z-Score Rp Z-Score Lem 67 SAFE 100 3,85 68 SUGI ,20 69 SMDM 141,06 3,01 70 TRIL 88,5 3,76 71 UNTR 72 WAPO 476,2 4,93 73 ECL ,32 Keterangan: 5. Data outlier market to book ratio : 28 perusahaan 6. Data outlier board composition : 8 perusahaan 7. Data outlier ukuran perusahaan : 25 perusahaan 8. Data outlier jumlah halaman laporan tahunan : 12 perusahaan

12 Lampiran 4. Tabulasi Data Penelitian No. Kode Saham 1 PER (Rp) Jumlah Komisaris Independen (%) 2 3 Komite Audit (Orang) 4 Perusahaan (Rp) 5 Jumlah Halaman Laporan Tahunan (Lembar) D 1 Tipe Auditor Tipe Industri D 2.2 D 2.4 D 2.6 D 2.7 D 1 AHAP 7, AIMS 19, AKRA 13, ALFA -17,25 33, OKAS 35, ANTA 5,92 33, AKSI 42,09 33, ASGR 6,35 33, ABDA 3,18 33, ASBI 13, ASDM 5, ASJT AMAG 2,35 33, Lampiran 4. Lanjutan No. Kode Saham 1 PER (Rp) Jumlah Komisaris Independen (%) 2 3 Komite Audit (Orang) 4 Perusahaan (Rp) 5 Jumlah Halaman Laporan Tahunan (Lembar) D 1 Tipe Auditor D D Tipe Industri D2.6 D2.7 D 14 BACA 19,

13 15 BEKS -0,57 66, BBNP BSWD 14, BVIC 11,49 66, MCOR 19,11 33, BAPA 4, BIPP -3, BMSR -11,75 33, BBLD 9,94 33,33 3 1,370,730, BCIP BSDE 31,17 42, CSAP 25, Lampiran 4. Lanjutan No. Kode Saham 1 PER (Rp) Jumlah Komisaris Independen (%) 2 3 Komite Audit (Orang) 4 Perusahaan (Rp) 5 Jumlah Halaman Laporan Tahunan (Lembar) D 1 Tipe Auditor Tipe Industri D2.2 D D D2.7 D 27 CENT 12,36 33, CTRP 20, CTRS 17, CFIN 3, COWL 19, KARK 19,55 33, PDES 22,3 33, IATA -3,34 33, INPP 25,07 33,

14 36 OMRE 8,33 33, IDKM 26, INVS 21,59 33, INTD -22,88 33, Lampiran 4. Lanjutan No. Kode Saham 1 PER (Rp) Jumlah Komisaris Independen (%) 2 3 Komite Audit (Orang) 4 Perusahaan (Rp) 5 Jumlah Halaman Laporan Tahunan (Lembar) D 1 Tipe Auditor Tipe Industri D2.2 D D D2.7 D 40 JTPE 7,11 33, JKON 17, JRPT 11, KOIN 20,68 33, LAMI 8,66 33, LTLS 6, ITTG -5, LMAS -4, LPCK 6, LPGI 3,7 66, LPPS 3,82 66, MFIN MAMI 29,62 66, Lampiran 4. Lanjutan No. Kode Saham 1 PER (Rp) 2 Jumlah Komisaris Independen (%) 3 Komite Audit 4 Perusahaan (Rp) 5 Jumlah Halaman Laporan Tahunan D 1 Tipe Auditor Tipe Industri D2.2 D D D2.7 D

15 (Orang) (Lembar) 53 MREI 3,49 33, MTDL 17,65 33, MKPI 10,89 31, SDPC 8, MAPI 6, MITI 15,82 33, FREN -2,28 33, MDRN 12,77 33, MICE 5,24 33, META -26,66 33, UNIT 4, PWON 36,95 33, APIC 6, Lampiran 4. Lanjutan No. Kode Saham 1 PER (Rp) Jumlah Komisaris Independen (%) 2 3 Komite Audit (Orang) 4 Perusahaan (Rp) 5 Jumlah Halaman Laporan Tahunan (Lembar) D 1 Tipe Auditor D D Tipe Industri D2.6 D2.7 D 66 PEGE 5, PANS 2,46 33, PANR 41,82 33, WEHA 10,23 33, TMAS -1,34 33, PJAA 5,94 33, KONI 1,03 33,

16 73 GPRA 14, PLIN 30, POOL 6,72 33, DKFT -15,42 33, PNSE 3,76 33, PUDP 10,55 33, Lampiran 4. Lanjutan No. Kode Saham 1 PER (Rp) Jumlah Komisaris Independen (%) 2 3 Komite Audit (Orang) 4 Perusahaan (Rp) 5 Jumlah Halaman Laporan Tahunan (Lembar) D 1 Tipe Auditor Tipe Industri D2.2 D D D2.7 D 79 RUIS 7,57 33, RALS 13,08 66, RELI 7, RIMO -0, LPLI -1,36 66, AMRT 9, SMRA 23,08 33, SCMA 4, SIIP 9, TGKA 6, TIRA 46, TKGA 50,71 33, TOTL 9,83 37, Lampiran 4. Lanjutan

17 No. Kode Saham 1 PER (Rp) Jumlah Komisaris Independen (%) 2 3 Komite Audit (Orang) 4 Perusahaan (Rp) 5 Jumlah Halaman Laporan Tahunan (Lembar) D 1 Tipe Auditor Tipe Industri D2.2 D D D2.7 D 92 TRAM 46,32 33, TRIO 8, TRIM 30, TRUS 18,88 33, TURI 7, VRNA 5 33, WOMF 5,27 33, WICO 7, YULE -5,31 33, ZBRA -4,

18 Lampiran 5. Hasil Analisis Deskriptif Descriptive Statistics N Minimum Maximum Mean Std. Deviation Market To Book Ratio Jumlah Komisaris Independen Komite Audit Perusahaan E Jumlah Halaman Laporan Tahunan E Tipe Auditor D D D D D D D D

19 Intellectual Capital Disclosure Index Harga Saham E Valid N (listwise) 101

20 Lampiran 6. Hasil Uji Asumsi Klasik 1. Asumsi Normalitas - Normal PP Plot - Uji One-Sample Kolmogorov-Smirnov One-Sample Kolmogorov-Smirnov Test Unstandardized Residual N 101 Normal Parameters a Mean Std. Deviation E2 Most Extreme Differences Absolute.224 Positive.210

21 Negative Kolmogorov-Smirnov Z Asymp. Sig. (2-tailed).000 a. Test distribution is Normal. 2. Asumsi Multikolinieritas - Matriks Korelasi Pearson Correlations Jlh Kom Jlh Hal Indepe Komite Uk. Lap Tipe ICDI MTBR nden Audit Persh. Thnan Auditor D21 D22 D23 D24 D25 D26 D27 D28 Pearson ICDI Correlation MTBR Jlh Komisaris Independen Komite Audit Uk. Persh Jlh Hal Lap Tahunan

22 Tipe Auditor D D D D D D D D Sig. (1- ICDI tailed) MTBR Jlh Komisaris Independen Komite Audit Uk. Persh Jlh Hal Lap Tahunan

23 Tipe Auditor D D D D D D D D N ICDI MTBR Jlh Komisaris Independen Komite Audit Uk.Persh Jlh Hal Lap Tahunan

24 Tipe Auditor D D D D D D D D VIF dan Tolerance Collinearity Statistics Tolerance VIF

25 Asumsi Heteroskedastisitas - Scatterplot

26 - Uji Glejser ANOVA b Model Sum of Squares df Mean Square F Sig. 1 Regression a Residual Total a. Predictors: (Constant), D28, Jumlah Halaman Laporan Tahunan, D22, D24, Tipe Auditor, Komite Audit, Market To Book Ratio, D27, Jumlah Komisaris Independen, D26, Perusahaan b. Dependent Variable: Intellectual Capital Disclosure Index Coefficients a Unstandardized Coefficients Standardized Coefficients Model B Std. Error Beta t Sig. 1 (Constant) Market To Book Ratio Jumlah Komisaris Independen Komite Audit Perusahaan

27 Jumlah Halaman Laporan Tahunan Tipe Auditor D D D D D a. Dependent Variable: Intellectual Capital Disclosure Index

28 Lampiran 7. Hasil Analisis Pengaruh Market-to-book Ratio, Board Composition, Audit Committee Size, Perusahaan, Jumlah Halaman Laporan Tahunan, Tipe Auditor dan Tipe Industri Terhadap Pengungkapan IC Descriptive Statistics Mean Std. Deviation N Intellectual Capital Disclosure Index Market To Book Ratio Jumlah Komisaris Independen Komite Audit Perusahaan E Jumlah Halaman Laporan Tahunan E Tipe Auditor D D D D D D D D

29 Variables Entered/Removed b Model Variables Entered Variables Removed Method 1 D28, Jumlah Halaman Laporan Tahunan, D22, D24, Tipe Auditor, Komite Audit, Market To Book Ratio, D27, Jumlah Komisaris Independen, D26, Perusahaan a. Enter a. All requested variables entered. b. Dependent Variable: Intellectual Capital Disclosure Index Model Summary b Adjusted R Std. Error of the Model R R Square Square Estimate Durbin-Watson a a. Predictors: (Constant), D28, Jumlah Halaman Laporan Tahunan, D22, D24, Tipe Auditor, Komite Audit, Market To Book Ratio, D27, Jumlah Komisaris Independen, D26, Perusahaan b. Dependent Variable: Intellectual Capital Disclosure Index ANOVA b Model Sum of Squares df Mean Square F Sig. 1 Regression a Residual

30 Total a. Predictors: (Constant), D28, Jumlah Halaman Laporan Tahunan, D22, D24, Tipe Auditor, Komite Audit, Market To Book Ratio, D27, Jumlah Komisaris Independen, D26, Perusahaan b. Dependent Variable: Intellectual Capital Disclosure Index Coefficients a Unstandardized Coefficients Standardized Coefficients Collinearity Statistics Model B Std. Error Beta t Sig. Tolerance VIF 1 (Constant) Market To Book Ratio Jumlah Komisaris Independen Komite Audit Perusahaan Jumlah Halaman Laporan Tahunan Tipe Auditor D D D

31 D D a. Dependent Variable: Intellectual Capital Disclosure Index

32 Lampiran 8. Hasil Uji Asumsi Klasik Model Kedua 1. Asumsi Normalitas - Normal PP Plot - Uji One-Sampel Kolmogorov-Smirnov One-Sample Kolmogorov-Smirnov Test Unstandardized Residual N 101 Normal Parameters a Mean Std. Deviation Most Extreme Differences Absolute.103 Positive.103

33 Negative Kolmogorov-Smirnov Z Asymp. Sig. (2-tailed).231 a. Test distribution is Normal. 2. Asumsi Normalitas Setelah Transformasi Data - Normal PP Plot - Uji One-Sample Kolmogorov-Smirnov One-Sample Kolmogorov-Smirnov Test Unstandardized Residual N 101

34 Normal Parameters a Mean Std. Deviation Most Extreme Differences Absolute.053 Positive.052 Negative Kolmogorov-Smirnov Z.529 Asymp. Sig. (2-tailed).943 a. Test distribution is Normal. 3. Asumsi Heteroskedastisitas - Scatterplot

35 - Uji Glejser ANOVA b Model Sum of Squares df Mean Square F Sig. 1 Regression a Residual Total a. Predictors: (Constant), LN_ICDI b. Dependent Variable: LN_HargaSaham

36 Coefficients a Unstandardized Coefficients Standardized Coefficients Model B Std. Error Beta t Sig. 1 (Constant) LN_ICDI a. Dependent Variable: LN_HargaSaham

37 Lampiran 9. Hasil Analisis Pengaruh Pengungkapan Informasi IC Terhadap Harga Saham Variables Entered/Removed b Variables Variables Model Entered Removed Method 1 LN_ICDI a. Enter a. All requested variables entered. b. Dependent Variable: LN_HargaSaham Model Summary b Adjusted R Std. Error of the Model R R Square Square Estimate Durbin-Watson a a. Predictors: (Constant), LN_ICDI b. Dependent Variable: LN_HargaSaham ANOVA b Model Sum of Squares df Mean Square F Sig. 1 Regression a Residual

38 Total a. Predictors: (Constant), LN_ICDI b. Dependent Variable: LN_HargaSaham Coefficients a Unstandardized Coefficients Standardized Coefficients Model B Std. Error Beta t Sig. 1 (Constant) LN_ICDI a. Dependent Variable: LN_HargaSaham