DAFTAR PUSTAKA.

Transkripsi

1 DAFTAR PUSTAKA Alisjahbana, Armida S., dkk. (21). Peta Jalan Percepatan Pencapaian Tujuan Pembangunan Milenium di Indonesia, Kementrian Perencanaan Pembangunan Nasional/Badan Perencanaan Pembangunan Nasional (BAPPENAS), Jakarta. Alexandri, M.B. (29). Manajemen Keuangan Bisnis Teori dan Soal. Bandung: Alfabeta. Ambarwati, Sri, Dwi, Ari. (21). Manajemen keuangan Lanjutan. Cetakan Pertama. Yogyakarta: Graha Ilmu. Brigham, Fugene F dan Houston, Joel F. (211). Dasar-dasar Manajemen Keuangan Terjemahan Edisi 1. Jakarta : Salemba Empat. Darsono, (29). Aplikasi Analisis Laporan Keuangan. Penerbit Liberty. Yogyakarta. Frianto Pandia. (212). Manajemen Dana dan Kesehatan Bank. Rineka Cipta. Jakarta. Imam Ghozali.(211). Aplikasi Analisis Multivariate dengan Program IBM SPSS19.Semarang: Universitas Diponegoro. Habib dan Hossan. (21). Performance evaluation and ratio analysis of Pharmaceutical Company in Bangladesh. Jurnal. Economic and Informatics. University West. Swedia. Harmono, (29). Manajemen Keuangan Berbasis Balanced Scorecard (Pendekatan Teori, Kasus, dan Riset Bisnis), Bumi Aksara, Jakarta. Hery. (213). Auditing (Pemeriksaan Akuntansi I),Cetakan Pertama, Jakarta :CAPS (Center of Academic Publishing Service). Ikatan Akuntan Indonesia. (214). Standar Akuntansi Keuangan. Jakarta: IAI Ikatan Akuntan Indonesia.(213). Pernyataan Standar Akuntansi Keuangan (PSAK) No. 1 Penyajian Laporan Keuangan (Revisi 213). Jakarta. Salemba Empat. Kasmir. (212) Analisis Laporan Keuangan. PT.Raja Grafindo Persada, Jakarta. 85

2 86. (211). Analisis Laporan Keuangan. PT Raja Grafindo Persada. Jakarta.. (21). Pengantar Manajemen Keuangan. Kencana Prenada Media Group. Jakarta. L. M, Samry. (211). Pengantar Akuntansi: Mudah Membuat Jurnal dengan Pendekatan Siklus Transaksi (Edisi 1). Rajawali Pers. Jakarta Mahaputra Kusuma Adnyana. (212) Pengaruh Rasio Keuangan terhadap Pertumbuhan Laba Pada Perusahaan Manufaktur yang Terdaftar di BEI. Jurnal Akutansi dan BisnisVol.7 No 2. Universitas Mahasaraswati. Denpasar. Mardiyanto, Handono. (29). Intisari Manajemen Keuangan. Jakarta: Grasindo. Muflihati dan Oetomo. (214). Pengaruh Perputaran Kas, Perputaran Piutang dan Perputaran PersediaanTerhadap Profitabilitas pada Perusahan Industri Pakan Ternak yang Terdaftar di Bursa Efek Indonesia. Jurnal. Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya. Moh. Benny Alexandri. (29). Manajemen Keuangan Bisnis Teori dan Soal.Alfabeta: Bandung. Mohamad Tejo Suminar. (215). Pengaruh Perutaran Persediaan, Perputaran Piutang dan Perputaran Kas Terhadap Profitabilitas pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di BEI Jurnal. Universitas pandanaran. Semarang. Munawir. (21). Analisis Laporan Keuangan. Edisi 4 Yogyakarta. Liberty. Naibaho dan Rahayu. 214.Pengaruh Perputaran Piutang danperputaran Persediaan terhadap Profitabilitas(Studi Empiris Perusahaan Makanan dan Minuman yang Terdaftar di BEI Tahun ). Jurnal. Universitas Telkom. Bandung. Sufiana dan Purnawati. (212). Pengaruh Perputaran Kas, Perputaran Piutangdan Perputaran Persediaan Terhadap Profitabilitas. Jurnal. Ekonomi.Universitas Udayana. Reeve dan Warren. (29). Pengantar Akuntansi. Edisi Kedua Puluh Satu. Jakarta : Penerbit Salemba Empat.

3 87 Subowo. (215). Pengaruh Pertumbuhan Penjualan, Perputaran Kas, Perputaran Piutang, Perputaran Persediaan dan Perputaran Modal Kerja Terhadap Laba Usaha. Jurnal. Ekonomi. Universitas pandanaran. Semarang. Sugiyono. (21). Statistika Untuk Penelitian. Bandung: Alfabeta. Soemarso S.R, (21). Akuntansi : Suatu Pengantar, Cetakan Keempat, Jakarta : Salemba Empat Skousen, K.Fred et al. (214). Akuntansi Keuangan buku 1 Edisi 16. Jakarta :Salemba Empat & Cengage Learning Sofyan Syafri Harahap. (211). Analisis Kritis Atas Laporan Keuangan. Jakarta: Raja grafindo Persada. Waryanti. (29). Pengaruh Karakteristik Perusahaan Terhadap Pengungkapan Sosial Pada Perusahaan Manufaktur di Bursa Efek Indonesia. Skripsi S1 Akuntansi UNDIP. Weygandt, Jerry J dan Kieso, Donal E dan Kimmel, Paul D. (211). Intermediate Accounting Volume 1 IFRS Edition. United State of America : Wiley

4 88 Lampiran 1 : Data Klasifikasi Perusahaan No Kode Nama Perusahaan 1 AKPI PT. Argha Karya Prima Industry 2 ALMI PT. Alumindo Light Metal Industry 3 AMFG PT. Asahimas Plat Glass 4 ASII PT. Astra International 5 BTON PT. Betonjaya Manunggal 6 CPIN PT. Charoen Pokphand 7 DLTA PT. Delta Djakarta 8 EKAD PT.Ekadharma International 9 GGRM PT. Gudang Garam 1 GJTL PT. Gajah Tunggal 11 HMSP PT. Hanjayamandala Sampoerna 12 ICBP PT. Indofood CBP 13 IGAR PT. Champion Pasific Indonesia 14 INAI PT. Indal Alumunium Industry 15 INDF PT. Indofood Sukses Makmur 16 INDS PT. Indospring 17 INTP PT. Indocement Tunggal Prakarsa 18 KAEF PT. Kimia Farma 19 KBLM PT. Kabelindo Murni 2 KLBF PT. Kalbe Farma 21 KICI PT. Kedaung Indah Canindo 22 LION PT. Lion Metal Works 23 LMSH PT. Lionmesh Prima 24 MERK PT. Merck Indonesia 25 PICO PT. Pelangi Indah Can 26 PYFA PT. Pyridam Farma 27 RICY PT. Ricky Putra Globalindo 28 ROTI PT. Nippon Indosari Corporindo 29 SCCO PT. Supreme Cable Manufacturing & Comerce 3 SKLT PT. Sekar Laut 31 SMCB PT. Holcim Indonesia 32 SMGR PT. Semen Indonesia 33 SMSM PT. Selamat Sempurna 33 SRSN PT. Indo Acidatama 35 STTP PT. Siantar Top 36 TCID PT. Mandom Indonesia 37 TRIS PT. Trisula International 38 TSPC PT. Tempo Scan Pasific 39 TOTO PT. Surya Toto Indonesia 4 ULTJ PT. Ultrajaya Milk Industry 41 UNIT PT. Nusantara Inti Corpora

5 89 42 UNVR PT. Unilever Indonesia 43 WIIM PT. Wismilak Inti Makmur Sumber : data yang dioleh sendiri

6 9 Lampiran 2: Data Perputaran Persediaan X1 No Kode Nama Perusahaan 1 GGRM PT. GUDANG GARAM 2 GJTL PT. GAJAH TUNGGAL 3 ICBP PT. INDOFOOD CBP 4 IGAR 5 INAI 6 INDF 7 INTP 8 SMCB 9 JPFA PT. CHAMPION PACIFIC INDONESIA PT. INDAL ALUMINIUM INDUSTRY PT. INDOFOOD SUKSES MAKMUR PT. INDOCEMENT TUNGGAL PRAKARSA PT. HOLCIM INDONESIA PT JAPFA COMFEED INDONESIA Tahu n Harga Pokok Penjualan Perputaran Persediaan = HPP/Persediaan (awal+akhir/2) Persediaan awal akhir Perputaran Persediaan ,754,984. 2,174,168 28,2, ,843, ,2,17 26,649, ,563,96. 26,649,777 3,241, ,86,284. 3,241,368 34,739, ,172,171. 1,89,211 1,66, ,141,543. 1,66,462 1,478, ,625,591. 1,478,827 1,82, ,864,99. 1,82,112 2,247, ,335,896. 1,422,466 1,64, ,913,98. 1,64,7 1,816, ,668,99. 1,816,459 2,868, ,962,69. 2,868,722 2,821, ,125,192, ,366,388,33 79,13,21, ,261,4, ,13,21,954 86,33,699, ,651,666,85. 86,33,699,896 11,52,775, ,53,837, ,52,775, ,618,779, ,472,277, ,421,182, ,988,194, ,86,92, ,988,194,44 229,122,47, ,734,498, ,122,47, ,253,349, ,587,747, ,253,349,27 329,435,397, ,14,64. 5,652,736 6,547, ,61,248. 6,547,161 7,786, ,42,144. 7,786,166 8,16, ,544,646. 8,16,539 8,454, ,452,568. 1,299,548 1,327, ,2,338. 1,327,72 1,47, ,36,632. 1,47,35 1,473, ,99,595. 1,473,645 1,665, ,661, ,926 57, ,664, , , ,33, ,87 591, ,52, ,57 736, ,72,723. 2,185,129 2,64, ,648,797. 2,64,526 3,634, ,947,4. 3,634,152 4,727, ,76,48. 4,727,474 5,833,

7 ,921,288,25. 36,773,664,192 4,127,961, KICI PT. KEDAUNG INDAH CAN 11 KLBF PT. KALBE FARMA 12 LION 13 AMGF 14 TOTO 15 BTON PT. LION METAL WORKS PT. ASAHIMAS FLAT GLASS PT. SURYA TOTO INDONESIA PT. BETONJAYA MANUNGGAL 16 SMGR PT. SEMEN INDONESIA 17 ALMI PT. ALUMINDO LIGHT METAL INDUSTRY 18 LMSH PT. LIONMESH PRIMA 19 SMSM PT. SELAMAT SEMPURNA 212 8,258,223,773. 4,127,961,349 4,389,235, ,189,93,85. 4,389,235,653 49,68,217, ,439,147,57. 49,68,217,136 47,833,812, ,36,686,86,582. 1,55,828,819,8 1,75,189,186, ,12,971,372,126. 1,75,189,186,3 2,115,483,766, ,323,17,6,99. 2,115,483,766,9 3,53,494,513, ,892,737,389,731. 3,53,494,513,8 3,9,544,151, ,386,534, ,373,479,111 13,979,114, ,169,768, ,979,114,592 1,544,652, ,62,36,633. 1,544,652, ,686,421, ,21,913, ,686,421,88 152,663,366, ,919,36. 49,14 594, ,137, ,38 671, ,488, , , ,766, ,93 745, ,934,466, ,574,61,2 28,976,518, ,97,693,961, ,976,518,21 331,838,555, ,223,977,593, ,838,555, ,986,764, ,522,595,96, ,986,764,46 452,112,191, ,657,67,225. 8,277,154,54 1,513,255, ,592,395,513. 1,513,255,747 9,735,538, ,5,26,52. 9,735,538,165 16,62,727, ,296,93, ,62,727,652 9,84,619, ,891,867,996. 1,624,219,125 2,6,66, ,3,666,718. 2,6,66,281 2,284,95, ,557,146,834. 2,284,95,292 2,645,892, ,388,431,5. 2,645,892,517 2,811,74, ,419,731,856, ,963,868, ,128,865, ,13,341,638, ,128,865,76 6,179,93, ,697,872,674,84. 1,4,84,975,1 6,179,93, ,17,79,666,494. 1,4,84,975,1 1,33,722,84, ,399,55,958. 3,182,118,66 33,884,617, ,399,834, ,884,617,486 34,376,45, ,518,465, ,376,45,775 37,794,3, ,92,99, ,794,3,793 31,12,674, ,57, ,6 38, ,617, , ,

8 ,737, ,656 41, ,847,89. 41, , ,428,123, ,925,84, ,193,19, PICO 21 SCCO PT. PELANGI INDAH CAN PT. SUPREME CABLE MANUFACTURING & COMERSE 22 SRSN PT. INDO ACIDATAMA 23 UNIT 24 TRIS PT. NUSANTARA INTI CORPORA PT. TRISULA INTERNATIONAL 25 SKLT PT. SEKAR LAUT 26 STTP PT. SIANTAR TOP 27 ULTJ 28 HSMP PT. ULTRAJAYA MILK INDUSTRY PT. HANJAYAMANDALA SAMPOERNA ,992,981, ,193,19, ,952,873, ,137,759, ,952,873, ,628,729, ,355,225, ,628,729, ,672,479, ,99,837,953, ,343,586,975 22,116,192, ,216,768,628, ,116,192, ,827,86, ,478,41,399, ,827,86,51 299,424,993, ,37,82,964, ,424,993, ,129,87, ,748, ,552, ,63, ,88, ,63,634 18,2, ,38, ,2, ,744, ,489, ,744, ,628, ,733,32, ,94,29,88 31,824,235, ,591,86, ,824,235,422 35,384,748, ,34,142, ,384,748,17 44,238,433, ,777,549, ,238,433,634 46,464,388, ,696,725, ,911,746,277 91,589,56, ,481,896, ,589,56,44 114,37,973, ,34,474, ,37,973, ,215,834, ,964,669, ,215,834, ,719,631, ,964,581,48. 49,618,681,163 47,259,842, ,891,552,82. 47,259,842,444 6,792,67, ,979,21,563. 6,792,67,626 7,556,64, ,791,514,852. 7,556,64,227 73,181,753, ,396,693, ,12,968, ,699,916, ,66,98, ,699,916,41 242,653,61, ,384,916,764, ,653,61, ,793,392, ,763,78,47, ,793,392,774 39,595,185, ,476,677,453, ,743,682, ,496,687, ,98,19,47, ,496,687, ,169,35, ,446,448,128, ,169,35, ,977,217, ,979,799,459, ,977,217, ,411,455, ,661,25. 9,82,455 8,913, ,118,835. 8,913,348 15,669, ,953,87. 15,669,96 17,332, ,69,77. 17,332,558 17,431,

9 ,393,639, ,483,117, ,178,48, WIIM PT. WISMILAK INTI MAKMUR 3 KAEF PT. KIMIA FARMA 31 PYFA PT. PYRIDAM FARMA 32 TSPC 33 CPIN 34 EKAD 35 AKPI 36 ASII PT. TEMPO SCAN PACIFIC PT. CHAROEN POKHPAND PT. EKADHARMA INTERNATIONAL PT. ARGHA KARYA PRIMA INDUSTRY PT. ASTRA INTERNATIONAL 37 AUTO PT. ASTRA OTOPARTS 38 INDS PT. INDOSPRING ,421,24, ,178,48, ,167,118, ,118,437,36, ,167,118, ,67,236, ,177,718,564, ,67,236, ,511,49, ,443,15,487, ,653,66, ,68,713, ,599,74,13, ,68,713,23 53,417,299, ,55,921,946, ,417,299,657 64,99,36, ,135,542,319, ,99,36, ,46,883, ,51,431,. 21,334,312,859 29,522,821, ,56,242,77. 29,522,821,852 25,46,859, ,125,464, ,46,859,29 35,866,745, ,959,311, ,866,745,171 32,258,12, ,58,621,36, ,461,383, ,343,386, ,142,488,86, ,343,386, ,579,315, ,135,86,565,9. 1,,694,231, 764,579,315, ,572,218,41,4. 1,,694,231, 1,56,5,634, ,33,726. 1,554,78. 2,339, ,819,413. 2,339,543. 3,366, ,513,184. 3,366,317. 4,44, ,16,2. 4,44,737. 4,333, ,99,84, ,68,519,953 73,15,114, ,652,639,12. 73,15,114,568 81,649,66, ,323,719, ,649,66,66 19,379,, ,784,5, ,379,, ,138,882, ,295,8, ,118, ,5, ,317,817, ,5, ,22, ,453,786, ,22, ,431, ,725,997,7. 291,431,9 29,134, ,53. 1,842 11, , ,99 15, , ,285 14, , ,433 16, ,126,58. 78, , ,921, ,369 1,8, ,47,817. 1,8,649 1,472, ,5,112. 1,472,428 1,718, ,22,68, ,944,29,51 427,589,79, ,182,588,583, ,589,79, ,533,39,

10 94 39 RICY 4 KBLM PT. RICKY PUTRA GLOBALINDO PT. KABELINDO MURNI 41 DLTA PT. DELTA DJAKARTA 42 ROTI PT. NIPPON INDOSARI CORPINDO 43 MERK PT. MERCK INDONESIA 44 MBTO PT. MARTINA BERTO 45 TCID 46 UNVR PT. MANDOM INDONESIA PT. UNILEVER INDONESIA ,377,62,385, ,533,39, ,515,78, ,548,363,389, ,515,78, ,33,72, ,53,991, ,457,279, ,769,8, ,171,25, ,769,8, ,161,619, ,537,361, ,161,619,484 41,785,418, ,887,339, ,785,418, ,3,4, ,327,97,95. 35,357,873, ,697,532, ,249,1, ,697,532, ,13,559, ,954,28, ,13,559,3 11,884,229, ,195,579, ,884,229,643 91,36,548, ,149, ,359,766 84,457, ,564,26. 84,457,599 16,65, ,82,94. 16,65,78 171,744, ,747, ,744, ,3, ,938,241,819. 9,62,287,926 16,35,869, ,412,985, ,35,869,47 22,598,712, ,917,558, ,598,712,855 36,523,73, ,85,415,33. 36,523,73,417 4,795,755, ,394, ,252, ,558, ,434, ,558,59 237,577, ,283, ,577, ,318, ,752, ,318, ,724, ,234,427, ,71,156,392 53,49,292, ,349,583, ,49,292,387 52,877,56, ,414,276,31. 52,877,56,81 53,263,258, ,723,96, ,263,258,533 74,985,171, ,53,345,49, ,192,525,22 278,433,445, ,169,224,54, ,433,445,457 26,765,74, ,25,785,675,22. 26,765,74,853 33,318,448, ,411,934,917, ,318,448, ,658,98, ,477,693. 1,574,6 1,812, ,422,128. 1,812,821 2,61, ,978,947. 2,61,899 2,84, ,412,413. 2,84,331 2,325,

11 95 Lampiran 3: Data Perputaran Piutang No Kode Nama Perusahaan 1 GGRM PT. GUDANG GARAM 2 GJTL PT. GAJAH TUNGGAL 3 ICBP PT. INDOFOOD CBP 4 IGAR 5 INAI 6 INDF 7 INTP PT. CHAMPION PACIFIC INDONESIA PT. INDAL ALUMINIUM INDUSTRY PT. INDOFOOD SUKSES MAKMUR PT. INDOCEMENT TUNGGAL PRAKARSA 8 SMCB PT. HOLCIM INDONESIA 9 JPFA PT JAPFA COMFEED INDONESIA Tahu n X2 Perputaran Piutang = Penjulaan Bersih/Piutang usaha(awal+akhir/2) Penjualan Bersih Piutang Usaha awal akhir Perputaran piutang ,884,352 93, , ,28, ,522 1,382, ,436,954 1,382,539 2,196, ,185,85 2,196,86 1,532, ,841,396 1,297,944 1,598, ,578,596 1,598,83 1,96, ,7,734 1,96,521 2,77, ,352,917 2,77,769 2,68, ,367,155 1,954,99 2,26, ,716,913 2,26,329 2,228, ,94,681 2,228,423 2,454, ,22,463 2,454,553 2,695, ,774,178,73 84,422,55,486 98,114,914, ,445,856,927 98,114,914,58 114,768,55, ,43,327, ,768,55, ,793,56, ,863,227,49 127,793,56,82 147,27,367, ,886,728,181 63,997,813,59 17,436,988, ,654,361,422 17,436,988, ,721,913, ,72,671, ,721,913,14 161,142,126, ,462,438, ,142,126, ,37,738, ,768,144 1,355,228 2,911, ,21,548 2,911,83 3,36, ,731,998 3,36,825 4,736, ,594,452 4,736,631 3,54, ,887,892 1,355,228 1,936, ,29,337 1,936,416 2,454, ,691,286 2,454,818 2,518, ,996,264 2,518,588 2,67, ,523, , , ,11,76 651,35 81, ,686,262 81, , ,528, ,856 1,35, ,72, , , ,648, ,715 95, ,947,4. 95,34 1,197,

12 ,76,48. 1,197,356 1,218, ,517,382,578 8,789,165,86 1,677,868, KICI PT. KEDAUNG INDAH CAN 11 KLBF PT. KALBE FARMA 12 LION PT. LION METAL WORKS 13 AMGF 14 TOTO 15 BTON PT. ASAHIMAS FLAT GLASS PT. SURYA TOTO INDONESIA PT. BETONJAYA MANUNGGAL 16 SMGR PT. SEMEN INDONESIA 17 ALMI PT. ALUMINDO LIGHT METAL INDUSTRY 18 LMSH PT. LIONMESH PRIMA 19 SMSM PT. SELAMAT SEMPURNA ,787,254,45 1,677,868,381 13,127,488, ,29,696,717 13,127,488,385 9,466,98, ,971,318,497 9,466,98,518 9,593,155, ,911,86,141,52 1,262,71,67,67 1,529,991,628, ,636,45,178,95 1,529,991,628,59 1,85,234,96, ,2,131,57,4 1,85,234,96,76 2,145,218,94, ,368,532,547,55 2,145,218,94,46 2,346,943,944, ,414,285,432 33,86,423,326 36,227,55, ,921,95,27 36,227,55,428 62,452,27, ,674,349,966 62,452,27,446 6,832,254, ,622,622,15 6,832,254,547 79,221,77, ,596, , , ,857,31 256, , ,216,48 287, , ,672, , , ,341,926,755,4 267,22,734,24 313,23,79, ,576,763,6, ,23,79,84 44,437,223, ,711,36,783,682 44,437,223,378 45,22,386, ,53,63,374,83 45,22,386, ,532,129, ,646,138,18 13,634,89,158 18,85,237, ,5,683,77 18,85,237,22 14,361,47, ,547,87,414 14,361,47,534 1,853,173, ,8,496,75 1,853,173,217 9,317,662, ,378,793,758 1,716,582,194 1,828,477, ,598,247,884 1,828,477,938 2,466,6, ,51,24,78 2,466,6,75 2,825,18, ,987,35,135 2,825,18,64 3,31,247, ,65,496,83, ,215,319,76 256,917,22, ,221,635,31, ,917,22, ,35,961, ,871,313,447,75 258,35,961,887 2,674,846, ,336,87,554,837 2,674,846, ,752,811, ,522,581,381 17,52,758,61 27,648,764, ,79,62,667 27,648,764,831 28,241,866, ,21,76,822 28,241,866,692 24,299,962, ,72,12,369 24,299,962,987 24,16,193, ,72,441 34, , ,163, , , ,381, , ,

13 ,632,86 561, , ,233,56,518 66,73,938,145 71,848,816, PICO 21 SCCO PT. PELANGI INDAH CAN PT. SUPREME CABLE MANUFACTURING & COMERSE 22 SRSN PT. INDO ACIDATAMA 23 UNIT 24 TRIS PT. NUSANTARA INTI CORPORA PT. TRISULA INTERNATIONAL 25 SKLT PT. SEKAR LAUT 26 STTP PT. SIANTAR TOP 27 ULTJ 28 HSMP 29 WIIM PT. ULTRAJAYA MILK INDUSTRY PT. HANJAYAMANDALA SAMPOERNA PT. WISMILAK INTI MAKMUR ,266,859,163 71,848,816,835 14,351,69, ,448,835,16 14,351,69,845 93,162,13, ,332,286,638 93,162,13,325 11,192,474, ,363,728,158,43 5,731,355, ,838,69, ,542,885,4, ,838,69, ,115,28, ,751,42,31, ,115,28,37 798,936,744, ,73,267,949, ,936,744,42 839,963,857, ,354,222 73,168,159 14,617, ,145,388 14,617,355 67,312, ,315,526 67,312,492 81,75, ,834,591 81,75,524 94,876, ,226,38,264 26,771,933,873 25,827,24, ,465,983,753 25,827,24,691 16,831,255, ,886,214,646 16,831,255,793 22,259,81, ,448,44,3 22,259,81,749 2,459,843, ,116,723,6 45,538,28,97 49,643,518, ,886,515,975 49,643,518,98 98,753,946, ,945,585,382 98,753,946, ,296,32, ,828,922, ,296,32, ,17,529, ,435,729,83 36,667,692,192 45,517,517, ,724,215,56 45,517,517,541 5,759,4, ,48,547,543 5,759,4,452 73,31,895, ,419,524,161 73,31,895,95 8,739,523, ,27,683,999, ,411,58, ,929,853, ,283,736,251,92 113,929,853, ,127,594, ,694,935,468, ,127,594,68 217,472,413, ,17,464,194,35 217,472,413,62 259,526,887, ,12,383,741,532 19,914,744,18 27,494,585, ,89,851,37,439 27,494,585, ,4,522, ,46,231,249,75 297,4,522,8 368,549,136, ,916,789,366, ,549,136,75 395,11,722, ,856,78 856,45 891, ,626, ,413 1,76, ,25,27 1,76,545 1,393, ,69,139 1,393,16 1,9, ,236,734,794 28,278,656,518 35,622,852, ,119,62,225,729 35,622,852,378 38,526,59, ,588,22,2,15 38,526,59,892 57,371,732, ,661,533,2,316 57,371,732,73 72,63,454,

14 ,481,166,441, ,711,599, ,36,845, KAEF PT. KIMIA FARMA 31 PYFA PT. PYRIDAM FARMA 32 TSPC 33 CPIN 34 EKAD 35 AKPI 36 ASII PT. TEMPO SCAN PACIFIC PT. CHAROEN POKHPAND PT. EKADHARMA INTERNATIONAL PT. ARGHA KARYA PRIMA INDUSTRY PT. ASTRA INTERNATIONAL 37 AUTO PT. ASTRA OTOPARTS 38 INDS PT. INDOSPRING 39 RICY PT. RICKY PUTRA GLOBALINDO 4 KBLM PT. KABELINDO MURNI 212 3,734,241,11,39 384,36,845, ,728,515, ,348,73,988, ,728,515, ,576,423, ,521,24,379, ,576,423, ,93,24, ,94,461,45 2,587,473,955 24,57,783, ,73,979,672 24,57,783,179 3,568,281, ,555,731,18 3,568,281,713 3,273,751, ,32,47,528 3,273,751,47 39,596,938, ,78,664,117,37 536,15,472, ,337,463, ,63,89,553, ,337,463, ,771,375, ,854,889,233, ,771,375,982 88,788,359, ,512,115,37,587 88,788,359, ,642,753, ,957, ,31, ,662, ,15, ,459,768,3 3,787,852,462 41,637,314, ,37,5,333 41,637,314,691 49,624,88, ,668,758,96 49,624,88,131 62,545,48, ,573,62,57 62,545,48,155 73,793,333, ,55,559, ,93, ,516, ,59,185, ,516, ,979, ,663,385,19 297,979, ,418, ,945,383,31 415,418,17 398,815, ,564 25,295 36, ,53 36,848 44, ,88 44,6 48, ,71 48,657 51, ,363, , , ,277, ,741 1,6, ,71,988 1,6,59 1,527, ,255,427 1,527,868 1,678, ,234,986,291,42 164,66,96,48 225,91,266, ,476,987,71,63 225,91,266,42 239,653,643, ,72,447,98, ,653,643,789 39,563,17, ,866,977,26,15 39,563,17, ,238,666, ,394,673,133 12,768,29,59 167,698,645, ,972,72,55 167,698,645, ,966,229, ,185,12, ,966,229, ,51,134, ,185,443,58, ,51,134, ,485,33, ,752,6,95 15,787,446, ,26,892, ,2,197,78,16 183,26,892,62 242,447,482,

15 ,32,787,438, ,447,482,81 214,289,622, ,537,87, ,289,622, ,551,157, ,51, ,929, ,236, DLTA PT. DELTA DJAKARTA 42 ROTI PT. NIPPON INDOSARI CORPINDO 43 MERK PT. MERCK INDONESIA 44 MBTO PT. MARTINA BERTO 45 TCID 46 UNVR PT. MANDOM INDONESIA PT. UNILEVER INDONESIA ,951, ,236, ,495, ,66, ,495, ,944, ,253, ,944,62 214,319, ,342,78,952 75,641,64,45 13,387,896, ,19,825,893,34 13,387,896, ,23,46, ,55,519,937, ,23,46, ,77,148, ,88,262,91, ,77,148, ,36,12, ,532,462 88,28,642 16,65, ,876,824 16,65,268 67,35, ,746, 67,35, ,435, ,27, ,435, ,42, ,375,23, ,479,679,525 21,44,166, ,788,399,47 21,44,166,4 289,157,43, ,284,586, ,157,43,45 277,58,729, ,398,849, ,58,729,491 33,23,625, ,654,671,98,358 24,5,679, ,671,481, ,851,152,825, ,671,481, ,27,452, ,27,899,42, ,27,452, ,342,, ,38,23,551, ,342,, ,242,665, ,469,218 1,567,538 2,76, ,33,248 2,76,83 1,78, ,757,435 1,78,374 2,624, ,511,534 2,624,974 2,895,

16 1 Lampiran 4 : Data Rasio Operasi No Kode Nama Perusahaan Tahu n X3 Rasio Operasi = Biaya Operasi/Pendapatan Operasi Biaya Operasi Pendapatan Operasi Rasio Operasi ,754, ,884, GGRM PT. GUDANG GARAM Tnk 2 GJTL PT. GAJAH TUNGGAL 3 ICBP PT. INDOFOOD CBP 4 IGAR 5 INAI 6 INDF 7 INTP 8 SMCB 9 JPFA PT. CHAMPION PACIFIC INDONESIA PT. INDAL ALUMINIUM INDUSTRY PT. INDOFOOD SUKSES MAKMUR PT. INDOCEMENT TUNGGAL PRAKARSA PT. HOLCIM INDONESIA PT JAPFA COMFEED INDONESIA ,843, ,28, ,563,96. 55,436, ,86, ,185, ,172, ,841, ,141, ,578, ,625, ,7, ,864,99. 12,352, ,335, ,367, ,913,98. 21,716, ,668,99. 25,94, ,962,69. 3,22, ,125,192, ,774,178, ,261,4, ,445,856, ,651,666, ,43,327, ,53,837, ,863,227, ,472,277, ,886,728, ,86,92, ,654,361, ,734,498, ,72,671, ,587,747, ,462,438, ,14,64. 45,768, ,61,248. 5,21, ,42, ,731, ,544, ,594, ,452, ,887, ,2, ,29, ,36, ,691, ,99, ,996, ,661,85. 7,523, ,664,231. 9,11, ,33,938. 9,686, ,52,759. 1,528, ,72, ,72, ,648, ,648, ,947,4. 12,947,4..549

17 ,76,48. 16,76, ,921,288,25. 87,517,382, KICI PT. KEDAUNG INDAH CAN 11 KLBF PT. KALBE FARMA 12 LION 13 AMGF 14 TOTO 15 BTON 16 SMGR 17 ALMI PT. LION METAL WORKS PT. ASAHIMAS FLAT GLASS PT. SURYA TOTO INDONESIA PT. BETONJAYA MANUNGGAL PT. SEMEN INDONESIA PT. ALUMINDO LIGHT METAL INDUSTRY 18 LMSH PT. LIONMESH PRIMA 19 SMSM PT. SELAMAT SEMPURNA 212 8,258,223, ,787,254, ,189,93,85. 99,29,696, ,439,147,57. 12,971,318, ,36,686,86,582. 1,911,86,141, ,12,971,372, ,636,45,178, ,323,17,6,99. 16,2,131,57, ,892,737,389, ,368,532,547, ,386,534, ,414,285, ,169,768, ,921,95, ,62,36, ,674,349, ,21,913, ,622,622, ,919,36. 2,596, ,137,698. 2,857, ,488,57. 3,216, ,766,551. 3,672, ,934,466,678. 1,341,926,755, ,97,693,961,159. 1,576,763,6, ,223,977,593,163. 1,711,36,783, ,522,595,96,36. 2,53,63,374, ,657,67, ,646,138, ,592,395, ,5,683, ,5,26, ,547,87, ,296,93, ,8,496, ,891,867, ,378,793, ,3,666, ,598,247, ,557,146, ,51,24, ,388,431,5. 26,987,35, ,419,731,856,869. 3,65,496,83, ,13,341,638,311. 3,221,635,31, ,697,872,674,84. 2,871,313,447, ,17,79,666,494. 3,336,87,554, ,399,55, ,522,581, ,399,834, ,79,62, ,518,465, ,21,76, ,92,99, ,72,12, ,57,273. 2,72, ,617,273. 2,163, ,737,847. 2,381, ,847,89. 2,632,

18 12 2 PICO 21 SCCO PT. PELANGI INDAH CAN PT. SUPREME CABLE MANUFACTURING & COMERSE 22 SRSN PT. INDO ACIDATAMA 23 UNIT 24 TRIS PT. NUSANTARA INTI CORPORA PT. TRISULA INTERNATIONAL 25 SKLT PT. SEKAR LAUT 26 STTP PT. SIANTAR TOP 27 ULTJ 28 HSMP 29 WIIM PT. ULTRAJAYA MILK INDUSTRY PT. HANJAYAMANDALA SAMPOERNA PT. WISMILAK INTI MAKMUR ,428,123, ,233,56, ,992,981, ,266,859, ,137,759, ,448,835, ,355,225, ,332,286, ,99,837,953,31. 3,363,728,158, ,216,768,628,778. 3,542,885,4, ,478,41,399,172. 3,751,42,31, ,37,82,964,521. 3,73,267,949, ,748, ,354, ,88, ,145, ,38, ,315, ,489, ,834, ,733,32, ,226,38, ,591,86, ,465,983, ,34,142, ,886,214, ,777,549, ,448,44, ,696,725, ,116,723, ,481,896, ,886,515, ,34,474,35. 79,945,585, ,964,669, ,828,922, ,964,581, ,435,729, ,891,552,82. 41,724,215, ,979,21, ,48,547, ,791,514, ,419,524, ,396,693,19. 1,27,683,999, ,66,98,11. 1,283,736,251, ,384,916,764,438. 1,694,935,468, ,763,78,47,328. 2,17,464,194, ,476,677,453,814. 2,12,383,741, ,98,19,47,237. 2,89,851,37, ,446,448,128,599. 3,46,231,249, ,979,799,459,658. 3,916,789,366, ,661,25. 52,856, ,118, ,626, ,953,87. 75,25, ,69,77. 8,69, ,393,639, ,236,734, ,421,24,78. 1,119,62,225, ,118,437,36,39. 1,588,22,2, ,177,718,564,881. 1,661,533,2, KAEF PT. KIMIA FARMA 211 2,443,15,487,283. 3,481,166,441,

19 ,599,74,13,367. 3,734,241,11, ,55,921,946,994. 4,348,73,988, ,135,542,319,6. 4,521,24,379, ,51,431,. 151,94,461, PYFA PT. PYRIDAM FARMA 32 TSPC 33 CPIN 34 EKAD 35 AKPI 36 ASII PT. TEMPO SCAN PACIFIC PT. CHAROEN POKHPAND PT. EKADHARMA INTERNATIONAL PT. ARGHA KARYA PRIMA INDUSTRY PT. ASTRA INTERNATIONAL 37 AUTO PT. ASTRA OTOPARTS 38 INDS PT. INDOSPRING 39 RICY 4 KBLM PT. RICKY PUTRA GLOBALINDO PT. KABELINDO MURNI ,56,242, ,73,979, ,125,464, ,555,731, ,959,311, ,32,47, ,58,621,36,619. 5,78,664,117, ,142,488,86,541. 6,63,89,553, ,135,86,565,9. 6,854,889,233, ,572,218,41,4. 7,512,115,37, ,33, ,957, ,819, ,31, ,513, ,662, ,16,2. 29,15, ,99,84, ,459,768, ,652,639, ,37,5, ,323,719, ,668,758, ,784,5, ,573,62, ,295,8,399. 1,55,559, ,317,817,94. 1,59,185, ,453,786,86. 1,663,385, ,725,997,7. 1,945,383, , , , , , , , , ,126,58. 7,363, ,921,21. 8,277, ,47,817. 1,71, ,5, ,255, ,22,68,567. 1,234,986,291, ,182,588,583,988. 1,476,987,71, ,377,62,385,374. 1,72,447,98, ,548,363,389,78. 1,866,977,26, ,53,991, ,394,673, ,171,25, ,972,72, ,537,361, ,185,12, ,887,339,715. 1,185,443,58, ,327,97, ,752,6, ,249,1,518. 1,2,197,78, ,954,28,952. 1,32,787,438,

20 ,195,579, ,537,87, ,149, ,51, DLTA PT. DELTA DJAKARTA 42 ROTI 43 MERK PT. NIPPON INDOSARI CORPINDO PT. MERCK INDONESIA 44 MBTO PT. MARTINA BERTO 45 TCID 46 UNVR PT. MANDOM INDONESIA PT. UNILEVER INDONESIA ,564, ,951, ,82, ,66, ,747, ,253, ,938,241, ,342,78, ,412,985,295. 1,19,825,893, ,917,558,963. 1,55,519,937, ,85,415,33. 1,88,262,91, ,394, ,532, ,434, ,876, ,283, ,746, ,752, ,27, ,234,427, ,375,23, ,349,583, ,788,399, ,414,276, ,284,586, ,723,96, ,398,849, ,53,345,49,712. 1,654,671,98, ,169,224,54,93. 1,851,152,825, ,25,785,675,22. 2,27,899,42, ,411,934,917,918. 2,38,23,551, ,477, ,469, ,422, ,33, ,978,947. 3,757, ,412, ,511,

21 15 Lampiran 5: Data Profitabilitas (ROA) No Kode Nama Perusahaan Tahun X4 ROA = Laba setelah pajak/total Aset Laba Setelah Pajak Total Aset Y ROA 211 4,958,12 39,88, GGRM PT. GUDANG GARAM 2 GJTL PT. GAJAH TUNGGAL 3 ICBP PT. INDOFOOD CBP 4 IGAR PT. CHAMPION PACIFIC INDONESIA 5 INAI PT. INDAL ALUMINIUM INDUSTRY 6 INDF PT. INDOFOOD SUKSES MAKMUR 7 INTP PT. INDOCEMENT TUNGGAL PRAKARSA 8 SMCB PT. HOLCIM INDONESIA 9 JPFA PT JAPFA COMFEED INDONESIA 212 4,68,711 41,59, ,383,932 5,77, ,395,293 58,22, ,562 11,69, ,132,247 12,869, ,33 15,35, ,868 16,42, ,66,365 15,354, ,287,242 17,819, ,286,639 21,267, ,531,681 24,91, ,322,166,8 355,579,996, ,57,71, ,342,76, ,3,416, ,746,644, ,898,874, ,894,783, ,356,889, ,282,443, ,89,882,12 612,224,219, ,19,54, ,881,49, ,58,7, ,281,657, ,891,673 53,715, ,779,446 59,389, ,416,635 77,611, ,146,323 85,938, ,61,516 18,151, ,763,388 22,755, ,12,294 26,67, ,274,9 28,884, ,63,56 1,95, ,35,791 12,168, ,35 14,894, ,869 17,195, ,474. 8,266, ,74,577. 1,961, , ,917, ,98. 16,7,

22 ,739,464 87,419,114, KICI PT. KEDAUNG INDAH CAN 212 2,259,475,494 94,955,97, ,419,5,718 98,295,722, ,73,58,241 96,745,744, ,522,956,82,292 8,274,554,112, KLBF PT. KALBE FARMA 212 1,775,98,847,932 9,417,957,18, ,97,452,449,686 11,315,61,275, ,121,9,581,63 12,425,32,367, ,535,147,71 365,815,749, LION PT. LION METAL WORKS ,373,721, ,497,42, ,761,35, ,567,897, ,1,63,12 6,12,716, ,995 2,69, AMGF PT. ASAHIMAS FLAT GLASS ,69 3,115, ,358 3,539, ,635 3,918, ,124,16,284 1,339,57,29, TOTO PT. SURYA TOTO INDONESIA ,945,643,357 1,522,663,914, ,557,513,162 1,746,177,682, ,83,98,949 2,27,288,693, ,456,696, ,715,558, BTON PT. BETONJAYA MANUNGGAL ,761,627,15 145,1,528, ,882,922, ,136,296, ,63,33,9 174,157,547, ,955,272,512 19,661,62, SMGR PT. SEMEN INDONESIA 212 4,926,639,847 26,579,83, ,354,298,521 3,792,884, ,573,577,279 34,314,666, ,783,5,573 1,862,965,962, ALMI PT. ALUMINDO LIGHT METAL INDUSTRY ,949,141,63 1,881,568,513, ,118,732,37 2,752,78,229, ,948,963,64 3,212,438,981, ,897,341,682 98,19,132, LMSH PT. LIONMESH PRIMA ,282,515,26 128,547,715, ,382,899, ,697,598, ,43,115, ,915,598, ,576 1,327, SMSM PT. SELAMAT SEMPURNA ,543 1,441, ,71 1,712, ,467 1,749, PICO PT. PELANGI INDAH CAN ,63,196,79 561,84,337,

23 ,137,571, ,616,98, ,439,372, ,4,235, ,153,616, ,625,57, ,826,481,329 1,455,62,557, SCCO PT. SUPREME CABLE MANUFACTURING & COMERSE 22 SRSN PT. INDO ACIDATAMA 23 UNIT PT. NUSANTARA INTI CORPORA 24 TRIS PT. TRISULA INTERNATIONAL 25 SKLT PT. SEKAR LAUT 26 STTP PT. SIANTAR TOP 27 ULTJ PT. ULTRAJAYA MILK INDUSTRY 28 HSMP PT. HANJAYAMANDALA SAMPOERNA 29 WIIM PT. WISMILAK INTI MAKMUR 3 KAEF PT. KIMIA FARMA ,741,648,691 1,486,921,371, ,962,314,423 1,762,32,3, ,618,9,727 1,656,7,19, ,987, ,182, ,956,4 42,18, ,994,295 42,782, ,456,26 463,347, ,444,935 34,82,98, ,726, ,9,742, ,855, ,118,935, ,296,296 44,727,374, ,155,61, ,957,245, ,887,2, ,193,553, ,415,73,82 475,428,24, ,472,3, ,9,642, ,976,79, ,237,879, ,962,693, ,746,467, ,44,14,188 31,989,488, ,48,714, ,574,891, ,675,154, ,765,927, ,626,183,474 1,249,84,835, ,437,68,83 1,47,59,394, ,465,43,948 1,7,24,93, ,449,344,52 2,18,516,519, ,431,619,485 2,42,793,382, ,127,42,664 2,811,62,982, ,36,914,211 2,917,83,567, ,64,426 19,329, ,945,296 26,247, ,818,486 27,44, ,181,83 28,38, ,537,165, ,62,811, ,31,783,553 1,27,251,153, ,322,27,861 1,229,11,26, ,34,822,6 1,332,97,675, ,763,175,754 1,794,399,675, ,763,997,378 2,76,347,58,

24 ,642,329,977 2,471,939,548, ,531,7,864 2,968,184,626, ,172,45,68 118,33,62, PYFA PT. PYRIDAM FARMA 32 TSPC PT. TEMPO SCAN PACIFIC 33 CPIN PT. CHAROEN POKHPAND 34 EKAD PT. EKADHARMA INTERNATIONAL 35 AKPI PT. ARGHA KARYA PRIMA INDUSTRY 36 ASII PT. ASTRA INTERNATIONAL 37 AUTO PT. ASTRA OTOPARTS 38 INDS PT. INDOSPRING 39 RICY PT. RICKY PUTRA GLOBALINDO 4 KBLM PT. KABELINDO MURNI 212 5,38,221, ,849,51, ,195,8, ,118,921, ,657,665,45 172,736,624, ,362,346,43 4,25,374,395, ,176,93,653 4,632,984,97, ,535,18,795 5,47,957,915, ,293,62,124 5,592,73,492, ,362,497. 5,225, ,68,872. 7,18, ,528,69. 15,722, ,746,644. 2,862, ,148,879, ,592,38, ,197,747,37 273,893,467, ,45,652, ,61,54, ,756,78, ,348,79, ,784,371 1,556,6, ,115,755 1,714,834, ,62,336 2,84,567, ,69,74 2,227,42, ,77 154, , , , , , , ,11,583 6,964, ,135,914 8,87, ,766 1,284, ,49 14,38, ,415,12,24 1,139,715,256, ,68,283,255 1,664,779,358, ,68,449,13 2,196,518,364, ,657,349,869 2,282,666,78, ,29,645, ,94,672, ,978,453,67 842,498,674, ,72,546,989 1,19,865,329, ,111,531,641 1,17,752,424, ,2,962, ,954,768, ,833,78, ,941,339, ,678,95, ,296,256, ,623,713, ,249,655,

25 ,715,42 696,166, DLTA PT. DELTA DJAKARTA 42 ROTI PT. NIPPON INDOSARI CORPINDO 43 MERK PT. MERCK INDONESIA 44 MBTO PT. MARTINA BERTO 45 TCID PT. MANDOM INDONESIA 46 UNVR PT. UNILEVER INDONESIA ,421,77 745,36, ,498,62 867,4, ,73, ,947, ,932,533,42 759,136,918, ,149,548,25 1,24,944,681, ,15,27,921 1,822,689,47, ,577,521,74 2,142,894,276, ,158, ,388, ,88, ,43, ,444, ,946, ,472, ,599, ,659,46,355 54,167,384, ,523,78,819 69,494,13, ,755,83,87 611,769,745, ,767,133, ,383,82, ,38,819,641 1,13,865,62, ,373,851,969 1,261,572,952, ,148,465,833 1,465,952,46, ,314,394,11 1,853,235,343, ,16,29 1,482, ,85,642 11,339, ,352,625 12,73, ,738,523 14,28,

26 11 Lampiran 6: Daftar Tabulasi Data SPSS Tahun 211 No Kode Nama Perusahaan Tahun X1 X2 X3 Y Perputaran Persediaan Perputaran piutang Rasio Operasi 1 AKPI PT. ARGHA KARYA PRIMA INDUSTRY ALMI PT. ALUMINDO LIGHT METAL INDUSTRY AMGF PT. ASAHIMAS FLAT GLASS ASII PT. ASTRA INTERNATIONAL BTON PT. BETONJAYA MANUNGGAL CPIN PT. CHAROEN POKHPAND DLTA PT. DELTA DJAKARTA EKAD PT. EKADHARMA INTERNATIONAL GGRM PT. GUDANG GARAM GJTL PT. GAJAH TUNGGAL HSMP PT. HANJAYAMANDALA SAMPOERNA ICBP PT. INDOFOOD CBP IGAR PT. CHAMPION PACIFIC INDONESIA INAI PT. INDAL ALUMINIUM INDUSTRY INDF PT. INDOFOOD SUKSES MAKMUR INDS PT. INDOSPRING INTP PT. INDOCEMENT TUNGGAL PRAKARSA KAEF PT. KIMIA FARMA KBLM PT. KABELINDO MURNI KICI PT. KEDAUNG INDAH CAN KLBF PT. KALBE FARMA LION PT. LION METAL WORKS LMSH PT. LIONMESH PRIMA MERK PT. MERCK INDONESIA PICO PT. PELANGI INDAH CAN PYFA PT. PYRIDAM FARMA RICY PT. RICKY PUTRA GLOBALINDO ROA

27 ROTI PT. NIPPON INDOSARI CORPINDO SCCO PT. SUPREME CABLE MANUFACTURING & COMERSE SKLT PT. SEKAR LAUT SMCB PT. HOLCIM INDONESIA SMGR PT. SEMEN INDONESIA SMSM PT. SELAMAT SEMPURNA SRSN PT. INDO ACIDATAMA STTP PT. SIANTAR TOP TCID PT. MANDOM INDONESIA TOTO PT. SURYA TOTO INDONESIA TRIS PT. TRISULA INTERNATIONAL TSPC PT. TEMPO SCAN PACIFIC ULTJ PT. ULTRAJAYA MILK INDUSTRY UNIT PT. NUSANTARA INTI CORPORA UNVR PT. UNILEVER INDONESIA WIIM PT. WISMILAK INTI MAKMUR

28 112 Lampiran 6: Daftar Tabulasi Data SPSS Tahun 212 No Kode Nama Perusahaan Tahun X1 X2 X3 Y Perputaran Persediaan Perputaran piutang Rasio Operasi 1 AKPI PT. ARGHA KARYA PRIMA INDUSTRY ALMI PT. ALUMINDO LIGHT METAL INDUSTRY AMGF PT. ASAHIMAS FLAT GLASS ASII PT. ASTRA INTERNATIONAL BTON PT. BETONJAYA MANUNGGAL CPIN PT. CHAROEN POKHPAND DLTA PT. DELTA DJAKARTA EKAD PT. EKADHARMA INTERNATIONAL GGRM PT. GUDANG GARAM GJTL PT. GAJAH TUNGGAL HSMP PT. HANJAYAMANDALA SAMPOERNA ICBP PT. INDOFOOD CBP IGAR PT. CHAMPION PACIFIC INDONESIA INAI PT. INDAL ALUMINIUM INDUSTRY INDF PT. INDOFOOD SUKSES MAKMUR INDS PT. INDOSPRING INTP PT. INDOCEMENT TUNGGAL PRAKARSA KAEF PT. KIMIA FARMA KBLM PT. KABELINDO MURNI KICI PT. KEDAUNG INDAH CAN KLBF PT. KALBE FARMA LION PT. LION METAL WORKS LMSH PT. LIONMESH PRIMA MERK PT. MERCK INDONESIA PICO PT. PELANGI INDAH CAN PYFA PT. PYRIDAM FARMA RICY PT. RICKY PUTRA GLOBALINDO ROA

29 ROTI PT. NIPPON INDOSARI CORPINDO SCCO PT. SUPREME CABLE MANUFACTURING & COMERSE SKLT PT. SEKAR LAUT SMCB PT. HOLCIM INDONESIA SMGR PT. SEMEN INDONESIA SMSM PT. SELAMAT SEMPURNA SRSN PT. INDO ACIDATAMA STTP PT. SIANTAR TOP TCID PT. MANDOM INDONESIA TOTO PT. SURYA TOTO INDONESIA TRIS PT. TRISULA INTERNATIONAL TSPC PT. TEMPO SCAN PACIFIC ULTJ PT. ULTRAJAYA MILK INDUSTRY UNIT PT. NUSANTARA INTI CORPORA UNVR PT. UNILEVER INDONESIA WIIM PT. WISMILAK INTI MAKMUR

30 114 Lampiran 6: Daftar Tabulasi Data SPSS Tahun 213 No Kode Nama Perusahaan Tahun X1 X2 X3 Y Perputaran Persediaan Perputaran piutang Rasio Operasi 1 AKPI PT. ARGHA KARYA PRIMA INDUSTRY ALMI PT. ALUMINDO LIGHT METAL INDUSTRY AMG F PT. ASAHIMAS FLAT GLASS ASII PT. ASTRA INTERNATIONAL BTO N PT. BETONJAYA MANUNGGAL CPIN PT. CHAROEN POKHPAND DLTA PT. DELTA DJAKARTA EKAD PT. EKADHARMA INTERNATIONAL GGR M PT. GUDANG GARAM GJTL PT. GAJAH TUNGGAL HSM P PT. HANJAYAMANDALA SAMPOERNA ICBP PT. INDOFOOD CBP IGAR PT. CHAMPION PACIFIC INDONESIA INAI PT. INDAL ALUMINIUM INDUSTRY PT. INDOFOOD SUKSES 15 INDF MAKMUR INDS PT. INDOSPRING INTP PT. INDOCEMENT TUNGGAL PRAKARSA KAEF PT. KIMIA FARMA KBL M PT. KABELINDO MURNI KICI PT. KEDAUNG INDAH CAN KLBF PT. KALBE FARMA LION PT. LION METAL WORKS LMS H PT. LIONMESH PRIMA MER K PT. MERCK INDONESIA PICO PT. PELANGI INDAH CAN ROA

31 PYFA PT. PYRIDAM FARMA RICY PT. RICKY PUTRA GLOBALINDO ROTI PT. NIPPON INDOSARI CORPINDO SCCO PT. SUPREME CABLE MANUFACTURING & COMERSE SKLT PT. SEKAR LAUT SMC B PT. HOLCIM INDONESIA SMG R PT. SEMEN INDONESIA SMS M PT. SELAMAT SEMPURNA SRSN PT. INDO ACIDATAMA STTP PT. SIANTAR TOP TCID PT. MANDOM INDONESIA TOT O PT. SURYA TOTO INDONESIA TRIS PT. TRISULA INTERNATIONAL TSPC PT. TEMPO SCAN PACIFIC ULTJ PT. ULTRAJAYA MILK INDUSTRY UNIT PT. NUSANTARA INTI CORPORA UNV R PT. UNILEVER INDONESIA WIIM PT. WISMILAK INTI MAKMUR

32 116 Lampiran 6: Daftar Tabulasi Data SPSS Tahun 214 No Kode Nama Perusahaan Tahun X1 X2 X3 Y Perputaran Persediaan Perputaran piutang Rasio Operasi 1 AKPI PT. ARGHA KARYA PRIMA INDUSTRY ALMI PT. ALUMINDO LIGHT METAL INDUSTRY AMGF PT. ASAHIMAS FLAT GLASS ASII PT. ASTRA INTERNATIONAL BTON PT. BETONJAYA MANUNGGAL CPIN PT. CHAROEN POKHPAND DLTA PT. DELTA DJAKARTA EKAD PT. EKADHARMA INTERNATIONAL GGRM PT. GUDANG GARAM GJTL PT. GAJAH TUNGGAL HSMP PT. HANJAYAMANDALA SAMPOERNA ICBP PT. INDOFOOD CBP IGAR PT. CHAMPION PACIFIC INDONESIA INAI PT. INDAL ALUMINIUM INDUSTRY INDF PT. INDOFOOD SUKSES MAKMUR INDS PT. INDOSPRING INTP PT. INDOCEMENT TUNGGAL PRAKARSA KAEF PT. KIMIA FARMA KBLM PT. KABELINDO MURNI KICI PT. KEDAUNG INDAH CAN KLBF PT. KALBE FARMA LION PT. LION METAL WORKS LMSH PT. LIONMESH PRIMA MERK PT. MERCK INDONESIA PICO PT. PELANGI INDAH CAN PYFA PT. PYRIDAM FARMA RICY PT. RICKY PUTRA GLOBALINDO ROTI PT. NIPPON INDOSARI ROA

33 117 CORPINDO 29 SCCO PT. SUPREME CABLE MANUFACTURING & COMERSE SKLT PT. SEKAR LAUT SMCB PT. HOLCIM INDONESIA SMGR PT. SEMEN INDONESIA SMSM PT. SELAMAT SEMPURNA SRSN PT. INDO ACIDATAMA STTP PT. SIANTAR TOP TCID PT. MANDOM INDONESIA TOTO PT. SURYA TOTO INDONESIA TRIS PT. TRISULA INTERNATIONAL TSPC PT. TEMPO SCAN PACIFIC ULTJ PT. ULTRAJAYA MILK INDUSTRY UNIT PT. NUSANTARA INTI CORPORA UNVR PT. UNILEVER INDONESIA WIIM PT. WISMILAK INTI MAKMUR

34 118 Lampiran 7: Hasil Statistik Deskriptif Descriptive Statistics N Minimum Maximum Mean Std. Deviation PP PI RO ROA Valid N (listwise) 172 Sumber: Data diolah 216 dengan spss 21

35 119 Lampiran 8: Hasil Uji Asumsi Klasik a. Uji Normalitas One-Sample Kolmogorov-Smirnov Test Unstandardized Residual N 172 Normal Parameters a,b Mean. Std. Deviation Most Extreme Differences Absolute.1 Positive.1 Negative -.66 Kolmogorov-Smirnov Z 1.37 Asymp. Sig. (2-tailed).66 a. Test distribution is Normal. b. Calculated from data. Sumber: Data diolah 216 dengan SPSS 21 Sumber: Data diolah 216 dengan SPSS 21

36 12 Sumber: Data diolah 216 dengan SPSS 21 b. Uji Multikolinearitas Coefficients a Model Unstandardized Coefficients Standardized Coefficients t Sig. Collinearity Statistics B Std. Error Beta Tolerance VIF (Constant) PP PI RO a. Dependent Variable: ROA Sumber: Data diolah 216 dengan SPSS 21

37 121 c. Uji Heteroskedastisistas Sumber: Data diolah 216 dengan SPSS 21 Uji Glejser Coefficients a Model Unstandardized Coefficients Standardized Coefficients B Std. Error Beta t Sig. (Constant) 1.1E PP PI RO a. Dependent Variable: AbsUt Sumber: Data diolah 216 dengan SPSS 21