Lampiran 1.

Penghitungan Variabel Economic Performance (ROA)

Economic
Kode Periode Laba Bersih Total Aktiva
No Performance
Emiten Tahun (Rp) (Rp)
(Y)
1 UNVR 4.164.304.000.000 10.482.312.000.000 39,73%
2 INKP -28.110.000.000 57.299.196.000.000 -0,05%
3 ASII 21.077.000.000.000 153.521.000.000.000 13,73%
4 SMCB 1.063.560.000.000 10.950.501.000.000 9,71%
2011

5 INTP 3.601.516.000.000 18.151.331.000.000 19,84%

6 SMGR 3.955.273.000.000 19.661.603.000.000 20,12%
7 INDR 399.983.000.000 6.107.213.000.000 6,55%
8 KLBF 1.522.957.000.000 8.274.554.000.000 18,41%
9 AMFG 336.995.000.000 2.690.595.000.000 12,52%
10 UNVR 4.839.145.000.000 11.984.979.000.000 40,38%
11 INKP 480.531.000.000 64.281.325.000.000 0,75%
12 ASII 22.742.000.000.000 182.274.000.000.000 12,48%
13 SMCB 1.350.791.000.000 12.168.517.000.000 11,10%
2012

14 INTP 4.763.388.000.000 22.755.160.000.000 20,93%

15 SMGR 4.926.640.000.000 26.579.084.000.000 18,54%
16 INDR 9.314.000.000 6.653.020.000.000 0,14%
17 KLBF 1.775.099.000.000 9.417.957.000.000 18,85%
18 AMFG 346.609.000.000 3.115.421.000.000 11,13%
19 UNVR 5.352.625.000.000 7.485.249.000.000 71,51%
20 INKP 2.714.149.000.000 83.156.170.000.000 3,26%
21 ASII 22.297.000.000.000 213.994.000.000.000 10,42%
22 SMCB 952.305.000.000 14.894.990.000.000 6,39%
2013

23 INTP 5.012.294.000.000 26.607.241.000.000 18,84%

24 SMGR 5.354.299.000.000 30.792.884.000.000 17,39%
25 INDR 19.571.000.000 8.796.268.000.000 0,22%
26 KLBF 1.970.452.000.000 11.315.061.000.000 17,41%
27 AMFG 338.358.000.000 3.539.393.000.000 9,56%
28 UNVR 5.738.523.000.000 14.280.670.000.000 40,18%
29 INKP 1.568.851.000.000 81.073.769.000.000 1,94%
30 ASII 22.125.000.000.000 236.029.000.000.000 9,37%
31 SMCB 668.869.000.000 17.195.352.000.000 3,89%
2014

32 INTP 5.274.009.000.000 28.884.973.000.000 18,26%

33 SMGR 5.573.577.000.000 34.314.666.000.000 16,24%
34 INDR 50.225.000.000 9.217.073.000.000 0,54%
35 KLBF 2.121.091.000.000 12.425.032.000.000 17,07%
36 AMFG 458.635.000.000 3.918.391.000.000 11,70%
 81

Lampiran 2. Kinerja Lingkungan Perusahaan Berdasarkan PROPER

2011 2012 2013 2014

Kode
No Nama Perusahaan Skor Skor Skor Skor
Emiten Warna Warna Warna Warna
Ordinal Ordinal Ordinal Ordinal
UNVR Unilever Indonesia
1 PT. Unilever Indonesia, Tbk.-Pabrik Cikarang Hijau 4 Hijau 4 Hijau 4 Hijau 4
PT. Unilever Indonesia, Tbk.-Pabrik Rungkut Hijau 4 Emas 5 Emas 5 Hijau 4
INKP Indah Kiat Pulp&Paper
2 PT. Indah Kiat Pulp&Paper-Tangerang Mills Hijau 4 Hijau 4 Biru 3 Biru 3
PT. Indah Kiat Pulp&Paper-Perawang Mills Biru 3 Biru 3 Biru 3 Biru 3
ASII Astra International
3
PT. Astra Daihatsu Motor-Assy Plant Hijau 4 Biru 3 Hijau 4 Hijau 4
SMCB Holcim Indonesia
4 PT. Holcim Indonesia, Tbk.-Cilacap Plant Emas 5 Emas 5 Emas 5 Emas 5
PT. Holcim Indonesia, Tbk.-Narogong Plant Hijau 4 Hijau 4 Hijau 4 Biru 3
INTP Indocement Tunggal Prakasa
PT. Indocement Tunggal Prakasa, Tbk.-Pabrik
Citeureup Biru 3 Hijau 4 Hijau 4 Biru 3
5
PT. Indocement Tunggal Prakasa, Tbk.-Pabrik
Palimanan Hijau 4 Emas 5 Emas 5 Hijau 4
PT. Indocement Tunggal Prakasa, Tbk.-Tarjun Plant Biru 3 Hijau 4 Hijau 4 Biru 3
SMGR Semen Indonesia (Persero)
6
PT. Semen Indonesia (Persero), Tbk. Pabrik Tuban Hijau 4 Emas 5 Emas 5 Hijau 4
INDR Indorama Synthetics
PT. Indorama Synthetics, Tbk. Bandung Merah 2 Biru 3 Biru 3 Biru 3
7
PT. Indorama Synthetics, Tbk. Purwakarta Biru 3 Merah 2 Biru 3 Biru 3
PT. Indorama Ventures Indonesia (SK Keris) Biru 3 Biru 3 Biru 3 Biru 3
KLBF Kalbe Farma
8
PT. Kalbe Farma, Tbk. Biru 3 Biru 3 Merah 2 Biru 3
AMFG Asahimas Flat Glass
PT. Asahimas Flat Glass, Tbk.-Ancol Plant Biru 3 Merah 2 Biru 3 Biru 3
9
PT. Asahimas Flat Glass, Tbk.-Cikampek Plant Biru 3 Biru 3 Biru 3 Biru 3
PT. Asahimas Flat Glass, Tbk.-Surabaya Hijau 4 Biru 3 Biru 3 Biru 3
 82

Lampiran 3. Data Ordinal PROPER Perusahaan Sampel

Kode Skor Ordinal PROPER

No.
Emiten 2011 2012 2013 2014
4 4 4 4
1 UNVR
4 5 5 4
4 4 3 3
2 INKP
3 3 3 3
3 ASII 4 3 4 4
5 5 5 5
4 SMCB
4 4 4 3
3 4 4 3
5 INTP 4 5 5 4
3 4 4 3
6 SMGR 4 5 5 4
2 3 3 3
7 INDR 3 2 3 3
3 3 3 3
8 KLBF 3 3 2 3
3 2 3 3
9 AMFG 3 3 3 3
4 3 3 3
 83

Lampiran 4. Method of Successive Intervals (MSI) Variabel Environmental

Performance (X1)

Ordinal f P Pk SV (+) Interval

2 1 0,0556 0,0556 -2,0286 3,0286 1,0000
3 8 0,4444 0,5000 -0,6440 3,0286 2,3847
4 8 0,4444 0,9444 0,6440 3,0286 3,6726
5 1 0,0556 1,0000 1,9692 3,0286 4,9978

2012
Ordinal f P Pk SV (+) Interval
2 2 0,1111 0,1111 -1,7055 2,7055 1,0000
3 7 0,3889 0,5000 -0,5385 2,7055 2,1670
4 5 0,2778 0,7778 0,3848 2,7055 3,0903
5 4 0,2222 1,0000 1,2992 2,7055 4,0047

2013
Ordinal f P Pk SV (+) Interval
2 1 0,0556 0,0556 -2,0286 3,0286 1,0000
3 8 0,4444 0,5000 -0,6440 3,0286 2,3847
4 5 0,2778 0,7778 0,3848 3,0286 3,4134
5 4 0,2222 1,0000 1,2992 3,0286 4,3278

2014
Ordinal f P Pk SV (+) Interval
3 12 0,6667 0,6667 -0,5456 1,5456 1,0000
4 5 0,2778 0,9444 0,9036 1,5456 2,4492
5 1 0,0556 1,0000 1,9692 1,5456 3,5148
 84

Lampiran 5. Data Interval PROPER Perusahaan Sampel

Data Interval Rata-rata

Kode Data Interval PROPER
No. Perusahaan Sampel
Emiten
2011 2012 2013 2014 2011 2012 2013 2014
3,6726 3,0903 3,4134 2,4492
1 UNVR 3,6726 3,5475 3,8706 2,4492
3,6726 4,0047 4,3278 2,4492
3,6726 3,0903 2,3847 1,0000
2 INKP 3,0286 2,6287 2,3847 1,0000
2,3847 2,1670 2,3847 1,0000
3 ASII 3,6726 2,1670 3,4134 2,4492 3,6726 2,1670 3,4134 2,4492
4,9978 4,0047 4,3278 3,5148
4 SMCB 4,3352 3,5475 3,8706 2,2574
3,6726 3,0903 3,4134 1,0000
2,3847 3,0903 3,4134 1,0000
5 INTP 3,6726 4,0047 4,3278 2,4492 2,8140 3,3951 3,7182 1,4831
2,3847 3,0903 3,4134 1,0000
6 SMGR 3,6726 4,0047 4,3278 2,4492 3,6726 4,0047 4,3278 2,4492
1,0000 2,1670 2,3847 1,0000
7 INDR 2,3847 1,0000 2,3847 1,0000 1,9231 1,7780 2,3847 1,0000
2,3847 2,1670 2,3847 1,0000
8 KLBF 2,3847 2,1670 1,0000 1,0000 2,3847 2,1670 1,0000 1,0000
2,3847 1,0000 2,3847 1,0000
9 AMFG 2,3847 2,1670 2,3847 1,0000 2,8140 1,7780 2,3847 1,0000
3,6726 2,1670 2,3847 1,0000
 85

Lampiran 6. Variabel Environmental Cost & Environmental Disclosure

Checklist Alokasi Total Alokasi Environmental Total Item Environmental

Kode Periode Jumlah
No Biaya Biaya Cost Environmental Disclosure
Emiten Tahun Pengungkapan
Lingkungan Lingkungan (X2) GRI (X3)

1 UNVR 15 30 50,00% 19 30 63,33%

2 INKP 11 30 36,67% 26 30 86,67%

3 ASII 15 30 50,00% 25 30 83,33%

4 SMCB 15 30 50,00% 17 30 56,67%

2011

5 INTP 15 30 50,00% 30 30 100,00%

6 SMGR 15 30 50,00% 30 30 100,00%

7 INDR 13 30 43,33% 8 30 26,67%

8 KLBF 13 30 43,33% 9 30 30,00%

9 AMFG 7 30 23,33% 4 30 13,33%

10 UNVR 15 30 50,00% 19 30 63,33%

11 INKP 11 30 36,67% 26 30 86,67%

12 ASII 14 30 46,67% 25 30 83,33%

13 SMCB 15 30 50,00% 16 30 53,33%

2012

14 INTP 16 30 53,33% 30 30 100,00%

15 SMGR 13 30 43,33% 30 30 100,00%

16 INDR 13 30 43,33% 8 30 26,67%

17 KLBF 15 30 50,00% 9 30 30,00%

18 AMFG 13 30 43,33% 9 30 30,00%

19 UNVR 16 30 53,33% 25 30 83,33%

20 INKP 11 30 36,67% 26 30 86,67%

21 ASII 14 30 46,67% 11 30 36,67%

22 SMCB 16 30 53,33% 28 30 93,33%

2013

23 INTP 17 30 56,67% 26 30 86,67%

24 SMGR 15 30 50,00% 25 30 83,33%

25 INDR 15 30 50,00% 8 30 26,67%

26 KLBF 12 30 40,00% 15 30 50,00%

27 AMFG 15 30 50,00% 10 30 33,33%

28 UNVR 16 30 53,33% 23 30 76,67%

29 INKP 11 30 36,67% 28 30 93,33%

30 ASII 14 30 46,67% 5 30 16,67%

31 SMCB 14 30 46,67% 27 30 90,00%

2014

32 INTP 15 30 50,00% 22 30 73,33%

33 SMGR 15 30 50,00% 19 30 63,33%

34 INDR 10 30 33,33% 8 30 26,67%

35 KLBF 13 30 43,33% 11 30 36,67%

36 AMFG 15 30 50,00% 10 30 33,33%

 86

Lampiran 7. Data Variabel Penelitian

Environmental Environmental Environmental Economic

No. Performance Cost Disclosure Performance
(X1) (X2) (X3) (Y)
1 3,6726 0,5000 0,6333 0,3973
2 3,0286 0,3667 0,8667 -0,0005
3 3,6726 0,5000 0,8333 0,1373
4 4,3352 0,5000 0,5667 0,0971
5 2,8140 0,5000 1,0000 0,1984
6 3,6726 0,5000 1,0000 0,2012
7 1,9231 0,4333 0,2667 0,0655
8 2,3847 0,4333 0,3000 0,1841
9 2,8140 0,2333 0,1333 0,1252
10 3,5475 0,5000 0,6333 0,4038
11 2,6287 0,3667 0,8667 0,0075
12 2,1670 0,4667 0,8333 0,1248
13 3,5475 0,5000 0,5333 0,1110
14 3,3951 0,5333 1,0000 0,2093
15 4,0047 0,4333 1,0000 0,1854
16 1,7780 0,4333 0,2667 0,0014
17 2,1670 0,5000 0,3000 0,1885
18 1,7780 0,4333 0,3000 0,1113
19 3,8706 0,5333 0,8333 0,7151
20 2,3847 0,3667 0,8667 0,0326
21 3,4134 0,4667 0,3667 0,1042
22 3,8706 0,5333 0,9333 0,0639
23 3,7182 0,5667 0,8667 0,1884
24 4,3278 0,5000 0,8333 0,1739
25 2,3847 0,5000 0,2667 0,0022
26 1,0000 0,4000 0,5000 0,1741
27 2,3847 0,5000 0,3333 0,0956
28 2,4492 0,5333 0,7667 0,4018
29 1,0000 0,3667 0,9333 0,0194
30 2,4492 0,4667 0,1667 0,0937
31 2,2574 0,4667 0,9000 0,0389
32 1,4831 0,5000 0,7333 0,1826
33 2,4492 0,5000 0,6333 0,1624
34 1,0000 0,3333 0,2667 0,0054
35 1,0000 0,4333 0,3667 0,1707
36 1,0000 0,5000 0,3333 0,1170
 87

Lampiran 8. Output Uji Asumsi Klasik

Uji Normalitas
One-Sample Kolmogorov-Smirnov Test

Standardized
Residual
N 36
Normal Parameters a,b Mean ,0000000
Std. Dev iat ion ,95618289
Most Extreme Absolute ,179
Dif f erences Positiv e ,179
Negativ e -,106
Kolmogorov -Smirnov Z 1,072
Asy mp. Sig. (2-tailed) ,200
a. Test distribution is Normal.
b. Calculated f rom data.

Uji Multikolinearitas
Coeffici entsa

Unstandardized Standardized
Coef f icients Coef f icients Collinearity Statistics
Model B Std. Error Beta Tolerance VIF
1 (Constant) -,270 ,149
Env iroment al
,027 ,026 ,193 ,717 1,394
Perf ormance (X1)
Env iroment al Cost (X2) ,748 ,354 ,362 ,817 1,224
Env iroment al
,009 ,086 ,019 ,794 1,260
Disclosure (X3)
a. Dependent Variable: Economic Perf ormance (Y)

Uji Autokorelasi
Model Summaryb

Adjusted St d. Error of Durbin-

Model R R Square R Square the Estimate Wat son
1 ,483a ,233 ,161 ,13013 1,942
a. Predictors: (Constant), Env iromental Disclosure (X3), Env iromental Cost
(X2), Env iromental Perf ormance (X1)
b. Dependent Variable: Economic Perf ormance (Y)
 88

Uji Heteroskedastisitas

Regression

Variabl es Entered/Removedb

Variables
Model Variables Entered Remov ed Method
1 Env iromental Disclosure (X3),
Env iromental Cost (X2), a . Enter
Env iromental Perf ormance (X1)
a. All requested v ariables entered.
b. Dependent Variable: Abresid

Model Summary

Adjusted Std. Error of

Model R R Square R Square the Est imat e
1 ,374a ,140 ,059 ,08598
a. Predictors: (Const ant ), Env iromental Disclosure (X3),
Env iroment al Cost (X2), Env iromental Perf ormance (X1)

ANOVAb

Sum of
Model Squares df Mean Square F Sig.
1 Regression ,038 3 ,013 1,736 ,179a
Residual ,237 32 ,007
Total ,275 35
a. Predictors: (Const ant), Env iromental Disclosure (X3), Env iromental Cost (X2),
Env iromental Perf ormance (X1)
b. Dependent Variable: Abresid

Coeffi ci entsa

Unstandardized St andardized
Coef f icients Coef f icients
Model B St d. Error Beta t Sig.
1 (Constant) -,028 ,099 -,282 ,780
Env iromental
,032 ,017 ,369 1,907 ,065
Perf ormance (X1)
Env iromental Cost (X2) ,123 ,234 ,096 ,528 ,601
Env iromental
-,047 ,057 -,153 -,830 ,413
Disclosure (X3)
a. Dependent Variable: Abresid
 89

Lampiran 9. Output Regresi Berganda

Regression
Variables Entered/Removedb

Variables
Model Variables Entered Remov ed Method
1 Env iromental Disclosure (X3),
Env iromental Cost (X2), a . Enter
Env iromental Perf ormance (X1)
a. All requested v ariables entered.
b. Dependent Variable: Economic Perf ormance (Y)

Model Summary

Adjusted Std. Error of

Model R R Square R Square the Est imat e
1 ,483a ,233 ,161 ,13013
a. Predictors: (Const ant ), Env iromental Disclosure (X3),
Env iroment al Cost (X2), Env iromental Perf ormance (X1)

ANOVAb

Sum of
Model Squares df Mean Square F Sig.
1 Regression ,165 3 ,055 3,246 ,035a
Residual ,542 32 ,017
Total ,707 35
a. Predictors: (Const ant), Env iromental Disclosure (X3), Env iromental Cost (X2),
Env iromental Perf ormance (X1)
b. Dependent Variable: Economic Perf ormance (Y )

Coeffi ci entsa

Unstandardized St andardized
Coef f icients Coef f icients
Model B St d. Error Beta t Sig.
1 (Constant) -,270 ,149 -1,812 ,079
Env iromental
,027 ,026 ,193 1,054 ,300
Perf ormance (X1)
Env iromental Cost (X2) ,748 ,354 ,362 2,115 ,042
Env iromental
,009 ,086 ,019 ,110 ,913
Disclosure (X3)
a. Dependent Variable: Economic Perf ormance (Y)
 90

Lampiran 10. Output Deskriptif Statistik

Descriptives
Descriptive Statistics

N Minimum Maximum Mean St d. Dev iation

Env iromental
36 1,0000 4,3352 2,6604 1,0105
Perf ormance (X1)
Env iromental Cost (X2) 36 ,2333 ,5667 ,4611 ,0688
Env iromental
36 ,1333 1,0000 ,6176 ,2868
Disclosure (X3)
Economic
36 -,0005 ,7151 ,1525 ,1421
Perf ormance (Y)
Valid N (listwise) 36
 91

Lampiran 11. Tabel Durbin Watson

k' = 1 k' = 2 k' = 3 k' = 4 k' = 5 k' = 6

n dL dU dL dU dL dU dL dU dL dU dL dU
6 0,610 1,400 - - - - - - - - - -
7 0,710 1,356 0,467 1,896 - - - - - - - -
8 0,763 1,332 0,559 1,777 0,368 2,287 - - - - - -
9 0,824 1,320 0,629 1,699 0,455 2,126 0,296 2,586 - - - -
10 0,879 1,320 0,697 1,641 0,525 2,016 0,376 2,414 0,243 2,822 - -
11 0,927 1,324 0,658 1,604 0,595 1,928 0,444 2,283 0,316 2,645 0,203 3,005
12 0,971 1,331 0,812 1,579 0,658 1,864 0,512 2,177 0,379 2,506 0,268 2,832
13 1,010 1,340 0,861 1,562 0,715 1,816 0,574 2,094 0,445 2,390 0,328 2,692
14 1,045 1,350 0,905 1,551 0,767 1,779 0,632 2,030 0,505 2,296 0,389 2,572
15 1,077 1,361 0,946 1,543 0,814 1,750 0,685 1,977 0,562 2,220 0,447 2,472
16 1,106 1,371 0,982 1,539 0,857 1,728 0,734 1,935 0,615 2,157 0,502 2,388
17 1,133 1,381 1,015 1,536 0,897 1,710 0,779 1,900 0,664 2,104 0,554 2,316
18 1,158 1,391 1,046 1,535 0,933 1,696 0,820 1,872 0,710 2,060 0,603 2,257
19 1,180 1,401 1,074 1,536 0,967 1,685 0,859 1,848 0,752 2,023 0,649 2,206
20 1,201 1,411 1,100 1,537 0,998 1,676 0,894 1,828 0,792 1,991 0,692 2,162
21 1,221 1,420 1,125 1,538 1,026 1,669 0,927 1,812 0,829 1,964 0,732 2,124
22 1,239 1,429 1,147 1,541 1,053 1,664 0,958 1,797 0,863 1,940 0,769 2,090
23 1,257 1,437 1,168 1,543 1,078 1,660 0,986 1,785 0,895 1,920 0,804 2,061
24 1,273 1,446 1,188 1,546 1,101 1,656 1,013 1,775 0,925 1,902 0,837 2,030
25 1,288 1,454 1,206 1,550 1,123 1,654 1,038 1,767 0,953 1,986 0,864 2,012
26 1,302 1,461 1,224 1,553 1,143 1,652 1,062 1,759 0,979 1,873 0,897 1,992
27 1,316 1,469 1,240 1,556 1,162 1,651 1,084 1,753 1,004 1,861 0,925 1,974
28 1,328 1,476 1,255 1,560 1,181 1,650 1,104 1,747 1,028 1,850 0,951 1,958
29 1,341 1,483 1,270 1,563 1,198 1,650 1,124 1,743 1,050 1,841 0,975 1,944
30 1,352 1,489 1,284 1,567 1,214 1,650 1,143 1,739 1,071 1,833 0,998 1,931
31 1,361 1,496 1,297 1,570 1,229 1,650 1,160 1,735 1,090 1,825 1,020 1,920
32 1,373 1,502 1,309 1,574 1,244 1,650 1,177 1,732 1,109 1,819 1,041 1,909
33 1,383 1,508 1,321 1,577 1,258 1,651 1,193 1,730 1,127 1,813 1,061 1,900
34 1,393 1,514 1,333 1,580 1,271 1,652 1,208 1,728 1,144 1,808 1,080 1,891
35 1,402 1,519 1,343 1,584 1,283 1,653 1,222 1,726 1,160 1,803 1,097 1,884
36 1,411 1,525 1,354 1,587 1,295 1,654 1,236 1,724 1,175 1,799 1,114 1,877
37 1,419 1,530 1,364 1,590 1,307 1,655 1,249 1,723 1,190 1,795 1,131 1,870
38 1,427 1,535 1,373 1,594 1,318 1,656 1,261 1,722 1,204 1,792 1,146 1,864
39 1,435 1,540 1,382 1,597 1,328 1,658 1,273 1,722 1,218 1,789 1,161 1,859
40 1,442 1,544 1,391 1,600 1,338 1,659 1,289 1,721 1,230 1,786 1,175 1,854
45 1,475 1,566 1,430 1,615 1,383 1,666 1,336 1,720 1,287 1,776 1,238 1,835
50 1,503 1,585 1,462 1,628 1,421 1,674 1,378 1,721 1,335 1,771 1,291 1,822
55 1,528 1,601 1,490 1,641 1,452 1,681 1,414 1,724 1,374 1,768 1,334 1,814
60 1,549 1,616 1,514 1,652 1,480 1,689 1,444 1,727 1,408 1,767 1,372 1,808
65 1,567 1,629 1,536 1,662 1,503 1,696 1,471 1,731 1,438 1,767 1,404 1,805
70 1,583 1,641 1,554 1,672 1,525 1,703 1,494 1,735 1,464 1,768 1,433 1,802
75 1,598 1,652 1,571 1,680 1,543 1,709 1,515 1,739 1,487 1,770 1,458 1,801
80 1,611 1,662 1,586 1,688 1,560 1,715 1,534 1,743 1,507 1,772 1,480 1,801
85 1,624 1,671 1,600 1,696 1,575 1,721 1,550 1,747 1,525 1,774 1,500 1,801
 92

Lampiran 12. Tabel Distribusi F

df = (k-1) dan (n-k)

Vi
V2
1 2 3 4 5 6 7 8 9
1 161.40 119.50 215.70 224.60 230.20 234.00 236.80 238.90 240.50
2 18.51 19.00 19.16 19.25 19.30 19.30 19.35 19.37 19.38
3 10.13 9.55 9.28 9.12 9.01 5.94 8.89 8.85 8.81
4 7.71 6.94 6.59 6.39 6.26 6.16 6.09 6.04 6.00
5 6.61 5.79 5.41 5.19 5.05 4.95 4.88 4.82 4.77
6 5.99 5.14 4.76 4.53 4.39 4.28 4.21 4.15 4.10
7 5.59 4.74 4.35 4.12 3.97 3.87 3.79 3.73 3.68
8 5.32 4.46 4.07 3.84 3.69 3.58 3.50 3.44 3.39
9 5.12 4.26 3.86 3.63 3.48 3.37 3.29 3.23 3.18
10 4.96 4.10 3.71 3.48 3.33 3.22 3.14 3.07 3.02
11 4.84 3.98 3.59 3.36 3.20 3.09 3.01 2.95 2.90
12 4.75 3.89 3.49 3.26 3.11 3.00 2.91 2.85 2.80
13 4.67 3.81 3.41 3.18 3.03 2.92 2.73 2.77 2.71
14 4.60 3.74 3.34 3.11 2.96 2.85 2.76 2.70 2.65
15 4.54 3.68 3.29 3.06 2.90 2.79 2.71 2.64 2.59
16 4.49 3.63 3.24 3.01 2.85 2.74 2.66 2.59 2.54
17 4.45 3.59 3.20 2.96 2.81 2.70 2.61 2.55 2.49
18 4.41 3.55 3.16 2.93 2.77 2.66 2.58 2.51 2.46
19 4.38 3.52 3.13 2.90 2.74 2.63 2.54 2.48 2.42
20 4.35 3.49 3.10 2.87 2.71 2.60 2.51 2.45 2.39
21 4.32 3.47 3.07 2.84 2.68 2.57 2.49 2.42 2.37
22 4.30 3.44 3.05 2.82 2.66 2.55 2.46 2.40 2.34
23 4.28 3.42 3.03 2.80 2.64 2.53 2.44 2.37 2.32
24 4.26 3.40 3.01 2.78 2.62 2.51 2.42 2.36 2.30
25 4.24 3.39 2.99 2.76 2.60 2.49 2.40 2.34 2.28
26 4.23 3.37 2.98 2.74 2.59 2.47 2.39 2.32 2.27
27 4.21 3.35 2.96 2.73 2.57 2.46 2.37 2.31 2.25
28 4.20 3.34 2.95 2.71 2.56 2.45 2.36 2.29 2.24
29 4.18 3.33 2.93 2.70 2.55 2.43 2.35 2.28 2.22
30 4.17 3.32 2.92 2.69 2.53 2.42 2.33 2.27 2.21
40 4.08 3.23 2.84 2.61 2.45 2.34 2.25 2.18 2.12
60 4.00 3.15 2.76 2.53 2.37 2.25 2.17 2.10 2.04
120 3.92 3.07 2.68 2.45 2.29 2.17 2.09 2.02 1.96
- 3.84 3.00 2.60 2.37 2.21 2.10 2.01 1.94 1.88
 93

Lampiran 13. Tabel Distribusi t

df = (α) dan (n-k)

df α = 0,05 α = 0,025 Df α = 0,05 α = 0,025
1 6.3138 12.709 51 1.6753 2.0076
2 2.9200 4.3027 52 1.6747 2.0066
3 2.3534 3.1824 53 1.6410 2,0057
4 2.1318 2.7764 54 1.6736 2,0049
5 2.0150 2.5706 55 1.6730 2,0040
6 1.9432 2.4469 56 1.6725 2,0032
7 1.8946 2.3646 57 1.6720 2,0025
8 1.8595 2.3060 58 1.6716 2,0017
9 1.8331 2.2622 59 1.6711 2,0010
10 1.8125 2.2281 60 1.6706 2,0003
11 1.7959 2.2010 61 1.6702 1,9996
12 1.7823 2.1788 62 1.6698 1,9990
13 1.7709 2.1604 63 1.6694 1,9983
14 1.7613 2.1448 64 1.6690 1,9977
15 1.7531 2.1314 65 1.6686 1,9971
16 1.7459 2.1199 66 1.6683 1,9966
17 1.7396 2.1098 67 1.6679 1,9960
18 1.7341 2.1009 68 1.6676 1,9955
19 1.7291 2.0930 69 1.6672 1,9949
20 1.7247 2.0860 70 1.6669 1,9944
21 1.7207 2.0796 71 1.6666 1,9939
22 1.7171 2.0739 72 1.6663 1,9935
23 1.7139 2.0687 73 1.6660 1.9930
24 1.7109 2.0639 74 1.6657 1.9925
25 1.7081 2.0595 75 1.6654 1.9921
26 1.7056 2.0555 76 1.6652 1.9917
27 1.7033 2.0518 77 1.6649 1.9913
28 1.7011 2.0484 78 1.6646 1.9908
29 1.6991 2.0452 79 1.6644 1.9905
30 1.6973 2.0423 80 1.6641 1.9901
31 1.6955 2.0395 81 1.6639 1.9897
32 1.6939 2.0369 82 1.6636 1.9893
33 1.6924 2.0345 83 1.6634 1.9889
34 1.6909 2.0322 84 1.6632 1.9886
35 1.6896 2.0301 85 1.6630 1.9883
36 1.6833 2.0281 86 1.6628 1.9879
37 1.6871 2.0262 87 1.6626 1.9876
38 1.6860 2.0244 88 1.6624 1.9873
39 1.6849 2.0227 89 1.6622 1.9870
40 1.6939 2.0211 90 1.6620 1.9867
41 1.6829 2.0195 91 1.6618 1.9864
42 1.6820 2.0181 92 1.6616 1.9861
43 1.6811 2.0167 93 1.6614 1.9858
44 1.6802 2.0154 94 1.6612 1.9855
45 1.6794 2.0141 95 1.6611 1.9853
46 1.6887 2.0129 96 1.6609 1.9850
47 1.6779 2.0117 97 1.6607 1.9847
48 1.6772 2.0106 98 1.6606 1.9845
49 1.6766 2.0096 99 1.6604 1.9842
50 1.6590 2.0086 100 1.6602 1.9840
 94

RIWAYAT HIDUP

Penulis dilahirkan di Cilacap pada tanggal 22 Desember 1991 sebagai anak

ketiga dari tiga bersaudara dari pasangan Darmono Dwi Purwanto dan Sri
Budiarti. Saat ini penulis bertempat tinggal di Perum Griya Satriya Blok M3
Bancarkembar, Purwokerto. HP:08996636824. Alamat E-mail:
ariantrilast@gmail.com. Pendidikan SMA ditempuh di SMA N 1 Cilacap, lulus
pada tahun 2009. Pada tahun 2009, penulis diterima di Jurusan Akuntansi
Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman.
Penulis aktif menjadi anggota Himpunan Mahasiswa Jurusan Akuntansi
(HMJA). Selama mengikuti kuliah di Fakultas Ekonomi dan Bisnis Unsoed,
penulis pernah menjadi pengurus HMJA pada periode kepengurusan tahun 2011
dan aktif mengikuti kepanitiaan yang diselenggarakan HMJA dan Badan
Eksekutif Mahasiswa (BEM) Fakultas Ekonomi Unsoed.