Lampiran 1: Sampel Perusahaan Manufaktur yang terdaftar di BEI tahun 2015
No Kode Keterangan
1 ARNA ARWANA CITRAMULIA TBK
2 ASII ASTRA INTERNASIONAL TBK
3 AUTO ASTRA AUTOPART TBK
4 BATA SEPATU BATA TBK
5 CINT CHITOS INTERNASIONAL TBK
6 CPIN CHAROEN POKPHAND INDONESIA TBK
7 GGRM GUDANG GARAM TBK
8 HMSP HM SAMPOERNA TBK
9 ICBP INDOFOOD CBP SUKSES MAKMUR TBK
10 IGAR CHAMPION PACIFIC INDONESIA TBK
11 IMPC PT IMPACK PRATAMA INDUSTRI TBK
12 INAI INDAL ALUMUNIUM INDUSTRI TBK
13 INDF INDOFOOD SUKSES MAKMUR TBK
14 INTP INDOCEMENT TUNGGAL PRAKARSA TBK
15 JPFA JAPFA COMFEED INDONESIA TBK
16 KAEF KIMIA FARMA (PERSERO) TBK
17 KINO PT KINO INDONESIA TBK
18 KLBF KALBE FARMA TBK
19 LMSH LIONMESH PRIMA TBK
20 MLBI MULTI BINTANG INDONESIA TBK
21 RICY RICKY PUTRA GLOBALINDO
22 ROTI NIPPON INDOSARI CORPINDO
23 SIDO PT INDUSTRI JAMU DAN FARMASI SIDO MUNCUL
24 SMGR SEMEN INDONESIA (PERSERO)
25 SMSM SELAMAT SEMPURNA
26 TALF PT TUNAS ALFIN
27 TCID MANDOM INDONESIA
28 TOTO SURYA TOTO INDONESIA
29 TRIS TRISULA INTERNASIONAL
30 TSPC TEMPO SCAN PACIFIC
31 UNVR UNILEVER INDONESIA
32 WTON WIJAYA KARYA BETON
Lampiran 1: Sampel Perusahaan Manufaktur yang terdaftar di BEI tahun 2016
No Kode Keterangan
1 ARNA ARWANA CITRAMULIA TBK
2 ASII ASTRA INTERNASIONAL TBK
3 AUTO ASTRA AUTOPART TBK
4 BATA SEPATU BATA TBK
5 CINT CHITOS INTERNASIONAL TBK
6 CPIN CHAROEN POKPHAND INDONESIA TBK
7 GGRM GUDANG GARAM TBK
8 HMSP HM SAMPOERNA TBK
9 ICBP INDOFOOD CBP SUKSES MAKMUR TBK
10 IGAR CHAMPION PACIFIC INDONESIA TBK
11 IMPC PT IMPACK PRATAMA INDUSTRI TBK
12 INAI INDAL ALUMUNIUM INDUSTRI TBK
13 INDF INDOFOOD SUKSES MAKMUR TBK
14 INTP INDOCEMENT TUNGGAL PRAKARSA TBK
15 JPFA JAPFA COMFEED INDONESIA TBK
16 KAEF KIMIA FARMA (PERSERO) TBK
17 KINO PT KINO INDONESIA TBK
18 KLBF KALBE FARMA TBK
19 LMSH LIONMESH PRIMA TBK
20 MLBI MULTI BINTANG INDONESIA TBK
21 RICY RICKY PUTRA GLOBALINDO
22 ROTI NIPPON INDOSARI CORPINDO
23 SIDO PT INDUSTRI JAMU DAN FARMASI SIDO MUNCUL
24 SMGR SEMEN INDONESIA (PERSERO)
25 SMSM SELAMAT SEMPURNA
26 TALF PT TUNAS ALFIN
27 TCID MANDOM INDONESIA
28 TOTO SURYA TOTO INDONESIA
29 TRIS TRISULA INTERNASIONAL
30 TSPC TEMPO SCAN PACIFIC
31 UNVR UNILEVER INDONESIA
32 WTON WIJAYA KARYA BETON
Lampiran 1: Sampel Perusahaan Manufaktur yang terdaftar di BEI tahun 2017
No Kode Keterangan
1 ARNA ARWANA CITRAMULIA TBK
2 ASII ASTRA INTERNASIONAL TBK
3 AUTO ASTRA AUTOPART TBK
4 BATA SEPATU BATA TBK
5 CINT CHITOS INTERNASIONAL TBK
6 CPIN CHAROEN POKPHAND INDONESIA TBK
7 GGRM GUDANG GARAM TBK
8 HMSP HM SAMPOERNA TBK
9 ICBP INDOFOOD CBP SUKSES MAKMUR TBK
10 IGAR CHAMPION PACIFIC INDONESIA TBK
11 IMPC PT IMPACK PRATAMA INDUSTRI TBK
12 INAI INDAL ALUMUNIUM INDUSTRI TBK
13 INDF INDOFOOD SUKSES MAKMUR TBK
14 INTP INDOCEMENT TUNGGAL PRAKARSA TBK
15 JPFA JAPFA COMFEED INDONESIA TBK
16 KAEF KIMIA FARMA (PERSERO) TBK
17 KINO PT KINO INDONESIA TBK
18 KLBF KALBE FARMA TBK
19 LMSH LIONMESH PRIMA TBK
20 MLBI MULTI BINTANG INDONESIA TBK
21 RICY RICKY PUTRA GLOBALINDO
22 ROTI NIPPON INDOSARI CORPINDO
23 SIDO PT INDUSTRI JAMU DAN FARMASI SIDO MUNCUL
24 SMGR SEMEN INDONESIA (PERSERO)
25 SMSM SELAMAT SEMPURNA
26 TALF PT TUNAS ALFIN
27 TCID MANDOM INDONESIA
28 TOTO SURYA TOTO INDONESIA
29 TRIS TRISULA INTERNASIONAL
30 TSPC TEMPO SCAN PACIFIC
31 UNVR UNILEVER INDONESIA
32 WTON WIJAYA KARYA BETON
Lampiran 2: Tabulasi Data Tahun 2015
No KODE NP CSR KD LIK PROF UP
1 ARNA 4,102602725 0,456375839 0,525762355 1,020687426 0,051877673 27,989240499
2 ASII 1,919667745 0,510067114 0,327731092 1,379305370 0,067040153 33,134053262
3 AUTO 0,760253271 0,516778523 0,409090909 1,322915894 0,019473663 30,294011885
4 BATA 2,138207880 0,369127517 0,182876644 2,470995745 0,162080251 27,401932395
5 CINT 1,072766201 0,395973154 0,400000000 3,480769524 0,095546314 26,670798075
6 CPIN 3,394104826 0,362416107 0,258928571 2,106175802 0,074960436 30,837213444
7 GGRM 2,784284713 0,375838926 0,777279522 1,770358858 0,101700244 31,782146262
8 HMSP 13,660518163 0,469798658 0,956577816 6,567409336 0,272423303 31,268889446
9 ICBP 4,794808805 0,436241611 0,497087379 2,326007973 0,113893973 30,910450934
10 IGAR 0,701445664 0,402684564 0,160926939 4,960975743 0,137497474 26,673741815
11 IMPC 4,076095547 0,402684564 0,125881168 2,271271625 0,073763757 28,146973188
12 INAI 0,534999237 0,328859060 0,498173364 1,003503421 0,097098901 27,916394999
13 INDF 1,053734428 0,449664430 0,497041420 1,705334271 0,053003007 32,150976775
14 INTP 3,443546043 0,463087248 0,350803043 4,886573605 0,154082948 30,950225779
15 JPFA 1,107982538 0,442953020 0,340909091 1,794273512 0,053932797 30,473571091
16 KAEF 2,594913402 0,476510067 0,199955367 1,930229040 0,058074810 28,805428358
17 KINO 2,436395573 0,389261745 0,158119658 1,618793112 0,098973238 28,797676608
18 KLBF 5,656751091 0,449664430 0,444340505 3,697774102 0,152112983 30,248155410
19 LMSH 0,490922482 0,362416107 0,250000000 8,088935604 0,006042083 25,619483060
20 MLBI 23,778246008 0,416107383 1,457627119 0,584215953 0,239676170 28,373364569
21 RICY 0,255032314 0,375838926 0,174317257 1,185574886 0,010334467 27,811836429
22 ROTI 5,387453680 0,395973154 0,198503274 2,053421479 0,097442421 28,626612238
23 SIDO 3,175135877 0,436241611 0,853242321 9,276534826 0,156609662 28,659250639
24 SMGR 2,464189526 0,536912752 0,400144357 1,596969403 0,122196152 31,272628625
25 SMSM 4,758085950 0,409395973 0,505050505 2,393789181 0,200930766 28,428576959
26 TALF 1,545890555 0,402684564 0,120000000 4,376379741 0,083739739 26,796794992
27 TCID 1,934605624 0,395973154 0,151403250 4,991115762 0,259890176 28,364396602
28 TOTO 4,808711776 0,429530201 0,248226950 2,406741684 0,138545615 28,522830965
29 TRIS 1,140054747 0,416107383 0,371229698 1,887540747 0,065601919 27,076498593
30 TSPC 1,815712250 0,362416107 0,431034483 2,537551431 0,092519687 29,469143854
31 UNVR 58,481240264 0,469798658 0,953460621 0,653970529 0,372816688 30,386587336
32 WTON 3,176716451 0,456375839 0,313784461 1,368808046 0,035584495 29,125294500
Lampiran 2: Tabulasi Data Tahun 2016
(Lanjutan)
No Kode NP CSR KD LIK PROF UP
33 ARNA 4,026570632 0,214765101 0,405844156 1,348825071 0,057523408 28,064889860
34 ASII 2,394474878 0,429530201 0,302139037 1,239383020 0,075629642 33,198812031
35 AUTO 0,937730581 0,422818792 0,402298851 1,505120397 0,035727225 30,312882976
36 BATA 1,843292236 0,288590604 0,170821791 2,570105807 0,052239131 27,413788706
37 CINT 0,998683212 0,375838926 0,357142857 3,160356939 0,059489083 26,713070574
38 CPIN 3,579073976 0,288590604 0,414814815 2,172770198 0,091628033 30,817580091
39 GGRM 3,107585549 0,369127517 0,749279539 1,937890660 0,104621288 31,773387833
40 HMSP 13,035787916 0,382550336 0,979090909 5,234131003 0,294770851 31,380719926
41 ICBP 5,405211492 0,416107383 0,498381877 2,406781987 0,125777543 30,994930114
42 IGAR 1,352635838 0,342281879 0,083125520 5,821959575 0,167951167 26,808825447
43 IMPC 4,042228182 0,355704698 0,188501414 3,772268353 0,052919817 28,453454658
44 INAI 0,791949037 0,315436242 0,490065045 1,002944499 0,024235186 27,922968390
45 INDF 1,583582762 0,416107383 0,497881356 1,508131428 0,060655119 32,039866333
46 INTP 2,168851613 0,463087248 0,883609005 4,525028061 0,126049449 31,037225276
47 JPFA 1,771297834 0,389261745 0,264550265 2,129759053 0,145673794 30,588585474
48 KAEF 6,724245038 0,395973154 0,200000000 1,713667175 0,053526243 29,159804684
49 KINO 2,217423637 0,362416107 0,198412698 1,536853687 0,063068987 28,820236896
50 KLBF 5,697743978 0,402684564 0,448430493 4,131144325 0,154598878 30,354026214
51 LMSH 0,482796665 0,288590604 0,153846154 2,770114858 0,032887995 25,815961305
52 MLBI 30,276057711 0,315436242 0,796137339 0,679547992 0,430555446 28,453017871
53 RICY 0,239575077 0,275167785 0,167785235 1,148683848 0,010305090 27,884642600
54 ROTI 5,613495098 0,322147651 0,248237208 2,962274364 0,090213957 28,702481731
55 SIDO 2,828254260 0,395973154 0,800000000 8,318226496 0,157892552 28,725496191
56 SMGR 1,779976425 0,322147651 0,400157480 2,868322826 0,098771206 29,105527112
57 SMSM 3,571712334 0,369127517 0,126582278 2,860252674 0,210445107 28,444055783
58 TALF 0,756012919 0,261744966 0,136363636 2,922892269 0,460208894 27,505087101
59 TCID 1,409483973 0,342281879 0,508684864 5,259540117 0,068978212 28,412683185
60 TOTO 3,372561149 0,308724832 0,183710961 2,189949674 0,060497840 28,579368862
61 TRIS 0,959183364 0,389261745 0,934579439 1,641710614 0,035751869 27,184266974
62 TSPC 1,912508654 0,194630872 0,420168067 2,652140350 0,079967678 29,515938048
63 UNVR 61,632214215 0,281879195 1,038186158 0,605631934 0,355763496 30,449162326
64 WTON 2,887103944 0,335570470 0,313499680 1,309123967 0,059637171 29,170534248
Lampiran 2: Tabulasi Data Tahun 2017
(Lanjutan)
No Kode NP CSR KD LIK PROF UP
65 ARNA 2,439061492 0,395973154 0,577478345 1,626246091 0,073832370 28,101865992
66 ASII 2,149399606 0,275167785 0,278969957 1,228631916 0,076564540 33,320183909
67 AUTO 0,922816233 0,416107383 0,403508772 1,719065449 0,030678060 30,323098359
68 BATA 1,279110713 0,281879195 0,134480252 2,464036903 0,058158185 27,475175437
69 CINT 0,873719400 0,268456376 0,296296296 3,189965481 0,134377503 26,889896908
70 CPIN 3,132812090 0,302013423 0,366013072 2,316554904 0,100463601 30,830615972
71 GGRM 3,821936536 0,288590604 0,645161290 1,935536186 0,115392901 31,832124166
72 HMSP 16,128301400 0,302013423 0,113463636 5,272330162 0,289356199 31,395496397
73 ICBP 5,106735681 0,442953020 0,496932515 2,428285216 0,111678503 31,084795578
74 IGAR 0,831532988 0,409395973 0,074766355 6,502209602 0,140513367 26,963585719
75 IMPC 4,087222104 0,362416107 0,443213296 3,605561665 0,036050673 28,461613424
76 INAI 0,863362536 0,281879195 0,491803279 0,992502716 0,030325040 27,824873062
77 INDF 1,431895700 0,328859060 0,502118644 1,502715368 0,057301539 32,107670058
78 INTP 3,290493872 0,476510067 1,385535014 3,703071321 0,063667150 30,993605035
79 JPFA 1,514316365 0,302013423 0,264550265 2,345947493 0,049115624 30,679766529
80 KAEF 5,829221840 0,543624161 0,300135962 1,545506944 0,053126440 29,438678372
81 KINO 1,473634922 0,362416107 0,350649351 1,653887902 0,634783146 28,805851954
82 KLBF 5,701653602 0,476510067 0,487519501 4,509400669 0,147021552 30,441401611
83 LMSH 0,473993601 0,288590604 0,074074074 4,281866425 0,082311069 25,805684761
84 MLBI 27,765416633 0,302013423 0,776714514 0,825729192 0,526237432 28,551334944
85 RICY 0,223716880 0,268456376 0,167785235 1,188492290 0,010497113 27,949070975
86 ROTI 2,796977890 0,436241611 0,210412148 2,258557676 0,027298069 29,148250250
87 SIDO 2,822990713 0,463087248 0,807799443 7,812212540 0,165511789 28,781022728
88 SMGR 1,929168077 0,409395973 0,399500000 1,567751205 0,034874836 31,522096299
89 SMSM 3,953178497 0,409395973 0,137931034 3,739131677 0,230545798 28,524387481
90 TALF 0,738399632 0,268456376 0,187500000 2,751207340 0,019896696 27,548987499
91 TCID 1,936739134 0,362416107 0,460157127 4,913183051 0,066730749 28,490448200
92 TOTO 2,485878433 0,308724832 0,296076980 2,295451326 0,089325278 28,670057064
93 TRIS 0,905750795 0,315436242 3,521126761 1,922592975 0,036255969 27,023993501
94 TSPC 1,593858047 0,241610738 0,330578512 2,521377159 0,062098672 29,637206287
95 UNVR 82,444425201 0,261744966 0,996732026 0,633693134 0,375916362 30,570522293
96 WTON 1,585820906 0,261744966 0,313598759 1,032033381 0,047880370 29,586595288
Lampiran 3: Hasil Uji Statistik Deskriptif
Hasil Statistik Deskriptif
N Minimum Maximum Mean Std. Deviation
NP 93 ,22 30,28 3,6431 5,09121
CSR 93 ,19 ,54 ,3738 ,07382
KD 93 ,07 3,52 ,4368 ,41850
LIK 93 ,58 9,28 2,7789 1,81184
PROF 93 ,01 ,63 ,1128 ,10728
UP 93 25,62 33,32 29,2090 1,78508
Valid N (listwise) 93
Sumber: Hasil Pengolahan Data Statistik, 2019.
Lampiran 4: Hasil Uji Multikolinearitas
Coefficientsa
Model Collinearity Statistics
Tolerance VIF
1
(Constant)
PROF ,962 1,040
UP ,852 1,173
LIK ,885 1,130
KD ,979 1,021
CSR ,864 1,157
a. Dependent Variable: NP
Lampiran 5: Hasil Uji Heterokedatisitas
Correlations
PROF UP
Spearman's rho
PROF
Correlation Coefficient 1,000 ,131
Sig. (2-tailed) . ,211
N 93 93
UP
Correlation Coefficient ,131 1,000
Sig. (2-tailed) ,211 .
N 93 93
LIK
Correlation Coefficient ,396** -,170
Sig. (2-tailed) ,000 ,104
N 93 93
KD
Correlation Coefficient ,130 ,364**
Sig. (2-tailed) ,215 ,000
N 93 93
CSR
Correlation Coefficient ,130 ,309**
Sig. (2-tailed) ,215 ,003
N 93 93
Unstandardized Residual
Correlation Coefficient -,132 -,047
Sig. (2-tailed) ,206 ,655
N 93 93
Lampiran 5: Hasil Uji Heterokedastisitas
(lanjutan)
Correlations
LIK KD
Spearman's rho
PROF
Correlation Coefficient ,396 ,130
Sig. (2-tailed) ,000 ,215
N 93 93
UP
Correlation Coefficient -,170 ,364
Sig. (2-tailed) ,104 ,000
N 93 93
LIK
Correlation Coefficient 1,000** -,135
Sig. (2-tailed) . ,197
N 93 93
KD
Correlation Coefficient -,135 1,000**
Sig. (2-tailed) ,197 .
N 93 93
CSR
Correlation Coefficient ,094 ,264**
Sig. (2-tailed) ,369 ,011
N 93 93
cUnstandardized Residual
Correlation Coefficient ,062 -,065
Sig. (2-tailed) ,555 ,537
N 93 93
Lampiran 5: Hasil Uji Heterokedastisitas
(lanjutan)
Correlations
CSR Unstandardized Residual
Spearman's rho
PROF
Correlation Coefficient ,130 -,132
Sig. (2-tailed) ,215 ,206
N 93 93
UP
Correlation Coefficient ,309 -,047
Sig. (2-tailed) ,003 ,655
N 93 93
LIK
Correlation Coefficient ,094** ,062
Sig. (2-tailed) ,369 ,555
N 93 93
KD
Correlation Coefficient ,264 -,065**
Sig. (2-tailed) ,011 ,537
N 93 93
CSR
Correlation Coefficient 1,000 -,042**
Sig. (2-tailed) . ,692
N 93 93
Unstandardized Residual
Correlation Coefficient -,042 1,000
Sig. (2-tailed) ,692 .
N 93 93
**. Correlation is significant at the 0.01 level (2-tailed).
*. Correlation is significant at the 0.05 level (2-tailed).
Lampiran 6: Hasil Uji Autokorelasi
Model Summaryb
Model R R Square Adjusted R
Square
Std. Error of the
Estimate
Durbin-Watson
1 ,642a ,412 ,378 4,01527 2,056
a. Predictors: (Constant), CSR, PROF, KD, LIK, UP
b. Dependent Variable: NP
Lampiran 7: Hasil Uji Hipotesis Analisis Regresi Linier Berganda
Model Unstandardized
Coefficients
Standardized
Coefficients
Beta
t Sig.
B Std. Error
1
(Constant) -4,767 7,171 -,665 ,508
CSR 2,392 6,100 ,035 ,392 ,696
KD 2,296 1,011 ,189 2,271 ,026
LIK -,408 ,246 -,145 -1,659 ,101
PROF 28,353 3,979 ,597 7,126 ,000
UP ,152 ,254 ,053 ,599 ,550
Lampiran 8: Hasil Uji Signifikansi Model (Uji F)
ANOVAa
Model Sum of Squares df Mean Square F Sig.
1
Regression 982,033 5 196,407 12,182 ,000b
Residual 1402,650 87 16,122
Total 2384,682 92
a. Dependent Variable: NP
b. Predictors: (Constant), CSR, PROF, KD, LIK, UP
Lampiran 9: Hasil Uji Koefisien Determinasi
Model Summaryb
Model R R Square Adjusted R
Square
Std. Error of the
Estimate
Durbin-Watson
1 ,642a ,412 ,378 4,01527 2,056
a. Predictors: (Constant), CSR, PROF, KD, LIK, UP
b. Dependent Variable: NP
Lampiran 10: Hasil Uji Regresi Parsial ( Uji-t)
Coefficientsa
Model Unstandardized Coefficients Standardized
Coefficients
t Sig.
B Std. Error Beta
1
(Constant) -4,767 7,171 -,665 ,508
PROF 28,353 3,979 ,597 7,126 ,000
UP ,152 ,254 ,053 ,599 ,550
LIK -,408 ,246 -,145 -1,659 ,101
KD 2,296 1,011 ,189 2,271 ,026
CSR 2,392 6,100 ,035 ,392 ,696