Lampiran 1. Daftar Sampel Perusahaan Barang Konsumsi

Lampiran 1. Daftar Sampel Perusahaan Barang Konsumsi No Kode Perusahaan Perusahaan yang Menerbitkan Laporan Keuangan dan data harga saham secara lengkap 2006-2009 Sampel yang Terpilih Sampel yang tidak terpilih 1 ADES Ades Alfindo Putrasetia Y - 2 AISA Tigapilar Sejahtera Food Y - 3 AQUA Aqua Golden Missisipi Y - 4 CEKA Cahaya Kalbar Y - 5 DAVO Davomas Abadi Tbk Y - 6 DLTA Delta Jakarta Y - 7 DVLA Darya Varia Laboratoria Y - 8 ROTI Nippon Indosarei Corpindo X - XX 9 FAST Fast Food Indonesia Y - 10 GGRM Gudang Garam Y - 11 HMSP HM Sampoerna Y - 12 INAF Indofarma Y - 13 INDF Indofood Sukses Makmur Y - 14 KAEF Kimia Farma Y - 15 KDSI Kedawung Setia Industri Y - 16 KICI Kedaung Indah Cantik Y - 17 KLBF Kalbe Farma Y - 18 LMPI Langgeng Makmur Y - 19 MERK Merck Y - 20 MLBI Multi Bintang Indonesia Y - 21 MRAT Mustika Ratu Y - 22 MYOR Mayora Indah Y - 23 PSDN Prashida Aneka Niaga Tbk Y - 24 PYFA Pyridam Farma Y - 25 RMBA Bentoel International Investama Y - 26 SCPI Schering Plough Indonesia Y - 27 SGRO Sampurna Agro X - XX 28 SKBM Sekar Bumi Tbk X - XX 29 SKLT Sekar Laut Y - 30 STTP Siantar TOP Y - 31 SQBB Bristol-Myers Squibb Indonesia X - xx 32 SQBI Squibb Indonesia X - XX 33 ULTJ Ultrajaya Milk Industry andtrading Y - 34 UNVR Unilever Indonesia Y - 35 DYNA Dynaplast X - XX 36 TCID Mandom Indonesia Y - Sumber diolah dari: www.idx.co.id dan http://finance.yahoo.com

Lampiran 2. Data Gross Profit Margin Perusahaan Barang Konsumsi Tahun 2006-2009 No Kode Perusahaan Gross Profit Margin (Rp juta) 2006 2007 2008 2009 1 ADES Ades Waters Indonesia Tbk 0.062-0.002 0.275-0.384 2 AISA Tiga Pilar Sejahtera Food Tbk 0.129 0.238 0.313 0.287 3 AQUA Aqua Golden Missisippi Tbk 0.059 0.061 0.054 0.061 4 CEKA Cahaya Kalbar Tbk 0.078 0.110-885.358 0.116 5 DLTA Delta Djakarta Tbk 0.179 0.200 0.040-1.606 6 FAST Fast Food Indonesia 0.553 0.526 0.458 0.570 7 INDF Indofood Sukses Mandiri Tbk 0.660 0.657 0.000 0.979 8 MLBI Multi Bintang Indonesia Tbk 0.475 0.612 0.486 0.598 9 MYOR Mayora Indah Tbk 0.179 0.158-43906.943 0.842 10 PSDN Prasidha Aneka Niaga Tbk 0.286 0.294-0.016 0.288 11 SKLT Sekar Laut Tbk 0.249 0.228 0.000 0.959 12 STTP Siantar Top Tbk 0.236 0.238-25.209 0.273 13 ULTJ Ultra Jaya Milk Tbk 0.302 0.288 0.516 0.261 14 GGRM Gudang Garam Tbk 0.179 0.158-43906.943 0.842 15 HMSP H.M Sampoerna Tbk 0.286 0.294-0.016 0.288 16 RMBA Bentoel International Inv. Tbk 0.234 0.219 0.188 0.185 17 DVLA Darya Varia Laboratoria Tbk 0.660 0.657 0.000 0.979 18 INAF Indofarma Tbk 0.249 0.228 0.000 0.959 19 KAEF Kimia Farma Tbk 0.271 0.274 0.000 0.276 20 KLBF Kalbe Farma Tbk 0.510 0.507 0.000 0.497 21 MERK Merck Tbk 0.584 0.582 0.000 1.000 22 PYFA Pyridam Farma Tbk 0.656 0.635 0.000 0.638 23 SCPI Schering Plough Indonesia Tbk 0.571-517.627 0.000 0.399 24 MRAT Mustika Ratu Tbk 0.560 0.556 0.000 0.565 25 TCID Mandom Indonesia Tbk 0.391 0.396 0.366 0.366 26 UNVR Unilever Indonesia Tbk 0.502 0.502 0.000 0.496 27 KDSI Kedawung Setia Industrial Tbk 0.121 0.105 0.000 0.124 28 KICI Kedaung Indah Can Tbk -0.039-0.005 0.000 0.082 29 LMPI Langgeng Makmur Plastic Ind 0.177 0.917 0.186 0.166 30 DAVO Davomas Abadi Tbk 0.179 0.200 0.040-1.606 Sumber diolah dari: www.idx.co.id dan http://finance.yahoo.com

Lampiran 3. Data Net Profit Margin Perusahaan Barang Konsumsi Tahun 2006-2009 No Kode Perusahaan Net Profit Margin (Rp juta) 2006 2007 2008 2009 1 ADES Ades Waters Indonesia Tbk -9.492-1.175 0.117 0.121 2 AISA Tiga Pilar Sejahtera Food Tbk 0.000 0.067 0.077 0.071 3 AQUA Aqua Golden Missisippi Tbk 0.029 0.034 0.035 0.035 4 CEKA Cahaya Kalbar Tbk 0.039 0.030 14.192 0.041 5 DLTA Delta Djakarta Tbk 0.060 0.057 0.171 0.124 6 FAST Fast Food Indonesia 0.109 0.065 0.160 0.074 7 INDF Indofood Sukses Mandiri Tbk 0.030 0.035 0.035 0.056 8 MLBI Multi Bintang Indonesia Tbk 0.083 0.086 0.324 0.211 9 MYOR Mayora Indah Tbk 0.047 0.050 0.046 0.078 10 PSDN Prasidha Aneka Niaga Tbk 0.023 0.014 0.016 0.055 11 SKLT Sekar Laut Tbk 0.024 0.024 0.017 0.046 12 STTP Siantar Top Tbk 0.026 0.026 0.009 0.065 13 ULTJ Ultra Jaya Milk Tbk 0.018 0.027 0.276 0.038 14 GGRM Gudang Garam Tbk 0.038 0.053 0.075 0.010 15 HMSP H.M Sampoerna Tbk 0.123 0.122 0.158 0.131 16 RMBA Bentoel International Inv. Tbk 0.049 0.053 0.040 0.041 17 DVLA Darya Varia Laboratoria Tbk 0.091 0.101 0.347 0.085 18 INAF Indofarma Tbk 0.015 0.009 0.004 0.002 19 KAEF Kimia Farma Tbk 0.020 0.022 0.028 0.022 20 KLBF Kalbe Farma Tbk 0.111 0.101 0.174 0.102 21 MERK Merck Tbk 0.177 0.164 0.358 0.195 22 PYFA Pyridam Farma Tbk 0.028 0.020 0.056 0.029 23 SCPI Schering Plough Indonesia Tbk -0.020 0.015 0.065 0.038 24 MRAT Mustika Ratu Tbk 0.040 0.044 0.163 0.061 25 TCID Mandom Indonesia Tbk 0.105 0.109 0.093 0.090 26 UNVR Unilever Indonesia Tbk 0.157 0.157 0.265 0.167 27 KDSI Kedawung Setia Industrial Tbk 0.011 0.016 0.006 0.011 28 KICI Kedaung Indah Can Tbk -0.197 0.246 0.040-0.063 29 LMPI Langgeng Makmur Plastic Ind 0.012 0.004 0.008 0.016 30 DAVO Davomas Abadi Tbk 0.118 0.074-0.151-0.558 Sumber diolah dari: www.idx.co.id dan http://finance.yahoo.com

Lampiran 4. Data Return On Assets Perusahaan Barang Konsumsi Tahun 2006-2009 No Kode Perusahaan Return On Assets (%) 2006 2007 2008 2009 1 ADES Ades Waters Indonesia Tbk -5.50-0.86 0.08 0.09 2 AISA Tiga Pilar Sejahtera Food Tbk 0.00 0.04 0.04 0.03 3 AQUA Aqua Golden Missisippi Tbk 0.61 0.07 0.08 0.08 4 CEKA Cahaya Kalbar Tbk 0.05 0.04 0.05 0.09 5 DLTA Delta Djakarta Tbk 0.07 0.08 1.81 0.12 6 FAST Fast Food Indonesia 0.14 0.16 0.16 0.17 7 INDF Indofood Sukses Mandiri Tbk 0.00 0.03 0.03 0.05 8 MLBI Multi Bintang Indonesia Tbk 0.00 0.14 0.24 0.34 9 MYOR Mayora Indah Tbk 0.15 0.07 0.05 0.11 10 PSDN Prasidha Aneka Niaga Tbk 0.01 0.03 0.03 0.09 11 SKLT Sekar Laut Tbk 0.02 0.03 0.02 0.07 12 STTP Siantar Top Tbk 0.09 0.03 0.01 0.07 13 ULTJ Ultra Jaya Milk Tbk 0.03 0.02 0.17 0.04 14 GGRM Gudang Garam Tbk 0.00 0.06 0.08 0.01 15 HMSP H.M Sampoerna Tbk 0.17 0.23 0.24 0.29 16 RMBA Bentoel International Inv. Tbk 0.11 0.06 0.05 0.06 17 DVLA Darya Varia Laboratoria Tbk 0.00 0.09 0.11 0.09 18 INAF Indofarma Tbk 0.27 0.01 0.01 0.00 19 KAEF Kimia Farma Tbk 0.06 0.04 0.04 0.04 20 KLBF Kalbe Farma Tbk 0.54 0.14 1.24 0.14 21 MERK Merck Tbk 0.00 0.27 0.26 0.34 22 PYFA Pyridam Farma Tbk 6.12 0.02 0.02 0.04 23 SCPI Schering Plough Indonesia Tbk -0.03 0.02 0.03 0.05 24 MRAT Mustika Ratu Tbk 0.09 0.04 6.28 0.06 25 TCID Mandom Indonesia Tbk 0.34 0.15 0.13 0.13 26 UNVR Unilever Indonesia Tbk 0.00 0.37 0.32 0.41 27 KDSI Kedawung Setia Industrial Tbk 0.16 0.03 0.01 0.02 28 KICI Kedaung Indah Can Tbk -0.03 0.20 0.04-0.06 29 LMPI Langgeng Makmur Plastic Ind 0.01 0.02 0.00 0.01 30 DAVO Davomas Abadi Tbk 0.07 0.05-0.14-0.08 Sumber: Indonesian Capital Market Directory 2011

Lampiran 5. Data Return On Equity Perusahaan Barang Konsumsi Tahun 2006-2009 No Kode Perusahaan Return On Equity (%) 2006 2007 2008 2009 1 ADES Ades Waters Indonesia Tbk -5.92-2.30 0.29 0.24 2 AISA Tiga Pilar Sejahtera Food Tbk 0.00 0.09 0.10 0.09 3 AQUA Aqua Golden Missisippi Tbk 0.01 0.13 0.14 0.15 4 CEKA Cahaya Kalbar Tbk 0.08 0.11 0.11 0.16 5 DLTA Delta Djakarta Tbk 0.10 0.10 0.21 0.16 6 FAST Fast Food Indonesia 0.10 0.27 0.26 0.28 7 INDF Indofood Sukses Mandiri Tbk 0.13 0.14 0.12 0.20 8 MLBI Multi Bintang Indonesia Tbk 0.37 0.43 0.03 3.24 9 MYOR Mayora Indah Tbk 0.10 0.13 4.25 0.24 10 PSDN Prasidha Aneka Niaga Tbk 0.13 0.10 0.01 0.26 11 SKLT Sekar Laut Tbk 0.05 0.06 0.05 0.11 12 STTP Siantar Top Tbk 0.04 0.04 0.05 0.10 13 ULTJ Ultra Jaya Milk Tbk 0.02 0.04 0.84 0.05 14 GGRM Gudang Garam Tbk 0.08 0.10 0.00 0.02 15 HMSP H.M Sampoerna Tbk 0.64 0.23 0.25 0.49 16 RMBA Bentoel International Inv. Tbk 0.12 0.16 0.14 0.14 17 DVLA Darya Varia Laboratoria Tbk 0.13 0.11 4.39 0.13 18 INAF Indofarma Tbk 0.05 0.01 9.91 0.01 19 KAEF Kimia Farma Tbk 0.05 0.06 0.06 0.06 20 KLBF Kalbe Farma Tbk 0.23 0.21 0.75 0.22 21 MERK Merck Tbk 0.37 0.32 0.00 0.41 22 PYFA Pyridam Farma Tbk 0.03 0.03 7.05 0.05 23 SCPI Schering Plough Indonesia Tbk -1.71 1.43 0.10 0.55 24 MRAT Mustika Ratu Tbk 0.03 0.04 2.67 0.07 25 TCID Mandom Indonesia Tbk 0.16 0.17 0.14 0.14 26 UNVR Unilever Indonesia Tbk 0.83 0.73 0.00 0.82 27 KDSI Kedawung Setia Industrial Tbk 0.05 0.07 1.84 0.04 28 KICI Kedaung Indah Can Tbk -0.25 0.25 0.01-0.09 29 LMPI Langgeng Makmur Plastic Ind 0.01 0.03 0.04 0.02 30 DAVO Davomas Abadi Tbk 0.20 0.18-0.76-0.51 Sumber: Indonesian Capital Market Directory 2011

Lampiran 6. Data Earning Per Share Perusahaan Barang Konsumsi Tahun 2006-2009 No Earning Per Share (Rp) Kode Perusahaan 2006 2007 2008 2009 1 ADES Ades Waters Indonesia Tbk -860.23-262.51-25.78 27.67 2 AISA Tiga Pilar Sejahtera Food Tbk 0.12 15.08 17.16 22.6 3 AQUA Aqua Golden Missisippi Tbk 3711.59 5007.63 6255.43 7286.85 4 CEKA Cahaya Kalbar Tbk 51.4 82.95 93.67 166.26 5 DLTA Delta Djakarta Tbk 2703.04 2955.73 5230.34 7900 6 FAST Fast Food Indonesia 154.46 229.78 280.71 407.84 7 INDF Indofood Sukses Mandiri Tbk 70.01 103.81 117.81 236.42 8 MLBI Multi Bintang Indonesia Tbk 3492.22 4004.98 10550.88 16158.42 9 MYOR Mayora Indah Tbk 122.07 184.7 255.98 485.48 10 PSDN Prasidha Aneka Niaga Tbk 8.23-6 6.56 22.53 11 SKLT Sekar Laut Tbk 6.71 8.31 6.18 18.53 12 STTP Siantar Top Tbk 11.01 11.9 3.68 31.35 13 ULTJ Ultra Jaya Milk Tbk 5.1 10.5 105.15 21.17 14 GGRM Gudang Garam Tbk 523.79 750.27 977.34 1796.02 15 HMSP H.M Sampoerna Tbk 805.5 826.84 888.72 1160.7 16 RMBA Bentoel International Inv. Tbk 21.61 36.08 35.52 3.74 17 DVLA Darya Varia Laboratoria Tbk 93.77 89.14 126.46 129.06 18 INAF Indofarma Tbk 4.92 3.57 1.62 0.69 19 KAEF Kimia Farma Tbk 7.92 9.4 9.97 11.25 20 KLBF Kalbe Farma Tbk 66.62 69.49 69.6 91.47 21 MERK Merck Tbk 3863.29 3944.85 4402.68 6549.12 22 PYFA Pyridam Farma Tbk 3.23 3.26 4.32 7.05 23 SCPI Schering Plough Indonesia Tbk -692.38 713.57 1839.1 2997.02 24 MRAT Mustika Ratu Tbk 21.25 26 52.08 49.1 25 TCID Mandom Indonesia Tbk 553.26 614.68 571.22 619.75 26 UNVR Unilever Indonesia Tbk 225.63 257.49 315.5 398.97 27 KDSI Kedawung Setia Industrial Tbk 6.03 35.8 14.11 25.95 28 KICI Kedaung Indah Can Tbk -107.39 114.07 22.15-37.79 29 LMPI Langgeng Makmur Plastic Ind 3.29 12.3 2.55 5.94 30 DAVO Davomas Abadi Tbk 31.65 16.81-41.17-18.28 Sumber: Indonesian Capital Market Directory 2011

N o Lampiran 7. Data Harga Saham Perusahaan Barang Konsumsi Tahun 2006-2009 Kode Perusahaan Harga Saham (Rp) 2006 2007 2008 2009 1 ADES Ades Waters Indonesia Tbk 1904.00 934.00 456.00 659.18 2 AISA Tiga Pilar Sejahtera Food Tbk 199.00 145.60 718.00 220.47 3 AQUA Aqua Golden Missisippi Tbk 48360.00 129000.00 106000.00 59380.46 4 CEKA Cahaya Kalbar Tbk 429.00 484.00 696.00 373.79 5 DLTA Delta Djakarta Tbk 21220.00 27700.00 12880.00 14986.07 6 FAST Fast Food Indonesia 6510.00 4700.00 4800.00 3000.00 7 INDF Indofood Sukses Mandiri Tbk 1024.00 1662.00 2335.00 3339.71 8 MLBI Multi Bintang Indonesia Tbk 44600.00 55500.00 44860.00 1075.05 9 MYOR Mayora Indah Tbk 1290.00 1352.00 1138.00 34333.86 10 PSDN Prasidha Aneka Niaga Tbk 82.00 64.20 65.80 904.29 11 SKLT Sekar Laut Tbk 435.00 213.00 68.00 48.22 12 STTP Siantar Top Tbk 185.00 325.00 335.00 148.14 13 ULTJ Ultra Jaya Milk Tbk 390.00 325.00 541.00 176.01 14 GGRM Gudang Garam Tbk 16000.00 10720.00 7780.00 7454.67 15 HMSP H.M Sampoerna Tbk 10320.00 12950.00 13140.00 7691.88 16 RMBA Bentoel International Inv. Tbk 135.00 300.00 436.00 182.05 17 DVLA Darya Varia Laboratoria Tbk 722.00 1462.00 1666.00 821.10 18 INAF Indofarma Tbk 160.00 152.80 143.40 91.70 19 KAEF Kimia Farma Tbk 218.00 167.20 176.60 116.60 20 KLBF Kalbe Farma Tbk 684.00 1226.00 984.00 611.01 21 MERK Merck Tbk 24140.00 38970.00 48300.00 24472.36 22 PYFA Pyridam Farma Tbk 69.00 52.40 64.40 39.43 23 SCPI Schering Plough Indonesia Tbk 13500.00 13480.00 21000.00 10563.22 24 MRAT Mustika Ratu Tbk 418.00 276.00 220.00 203.04 25 TCID Mandom Indonesia Tbk 4855.00 7450.00 7860.00 4271.19 26 UNVR Unilever Indonesia Tbk 3620.00 5680.00 6870.00 3376.89 27 KDSI Kedawung Setia Industrial Tbk 140.00 216.00 171.00 113.41 28 KICI Kedaung Indah Can Tbk 218.00 140.00 71.80 82.83 29 LMPI Langgeng Makmur Plastic Ind 69.00 133.20 156.00 73.34 30 DAVO Davomas Abadi Tbk 246.00 738.00 294.00 59.00 Sumber: Indonesian Capital Market Directory 2011 Sumber diolah dari: www.idx.co.id dan http:// finance.yahoo.com

Lampiran 8. Data Price Earning Ratio (PER) Perusahaan Barang Konsumsi Tahun 2006-2009 No Kode Perusahaan Price Earning Ratio (Rp) 2006 2007 2008 2009 1 ADES Ades Waters Indonesia Tbk -2.21-3.55-18.24 1.06 2 AISA Tiga Pilar Sejahtera Food Tbk 1658.33 9.64 171.98 7.10 3 AQUA Aqua Golden Missisippi Tbk 13.03 25.76 0.51 3.22 4 CEKA Cahaya Kalbar Tbk 8.41 5.83 1.44 1.07 5 DLTA Delta Djakarta Tbk 7.85 9.37 0.84 0.53 6 FAST Fast Food Indonesia -6.92-9.07 0.76 7.36 7 INDF Indofood Sukses Mandiri Tbk 0.29 15.98 0.02 3.87 8 MLBI Multi Bintang Indonesia Tbk 365.57 18.47 19.79 0.03 9 MYOR Mayora Indah Tbk 161.25 7.31 22.06 24.07 10 PSDN Prasidha Aneka Niaga Tbk 11.71-10.70-1.09 14.12 11 SKLT Sekar Laut Tbk 39.55 26.63 1.49 0.71 12 STTP Siantar Top Tbk 37.00 27.08 1.37 0.76 13 ULTJ Ultra Jaya Milk Tbk -0.41 32.50-0.01 4.43 14 GGRM Gudang Garam Tbk 30.53 14.29 2.14 1.06 15 HMSP H.M Sampoerna Tbk 12.82 15.66 0.82 2.57 16 RMBA Bentoel International Inv. Tbk 6.14 8.33 0.74 28.24 17 DVLA Darya Varia Laboratoria Tbk 7.68 16.43 0.47 2.96 18 INAF Indofarma Tbk 32.00 38.20 0.84 79.92 19 KAEF Kimia Farma Tbk 27.25 18.58 1.47 4.12 20 KLBF Kalbe Farma Tbk 10.21 17.77 0.57 2.52 21 MERK Merck Tbk 6.25 9.75 0.64 1.73 22 PYFA Pyridam Farma Tbk 23.00 17.47 1.32 2.95 23 SCPI Schering Plough Indonesia Tbk -19.51 18.75-1.04 1.57 24 MRAT Mustika Ratu Tbk 26.13 10.62 2.46 1.27 25 TCID Mandom Indonesia Tbk 231.19 12.11 19.08 2.93 26 UNVR Unilever Indonesia Tbk 6.55 22.10 0.30 3.75 27 KDSI Kedawung Setia Industrial Tbk 0.62 6.00 0.10 1.84 28 KICI Kedaung Indah Can Tbk 9.08 1.23 7.40-1.12 29 LMPI Langgeng Makmur Plastic Ind -0.64 11.10-0.06 8.18 30 DAVO Davomas Abadi Tbk 82.00 43.41 1.89-3.23 Sumber: Indonesian Capital Market Directory 2011 Sumber diolah dari: www.idx.co.id dan http:// finance.yahoo.com

Lampiran 9. Hasil Uji SPSS Sebelum Dilakukan Transformasi Descriptive Statistics N Minimum Maximum Mean Std. Deviation GPM 120-43906.94 1.00-377.9233 4008.11628 NPM 120-9.49 14.19.0866 1.57038 ROA 120-5.50 6.28.1635.97013 ROE 120-5.92 9.91.3383 1.43537 EPS 120-860.23 16158.42 946.1885 2333.93564 HGS 120 13.67 129000.00 7056.5604 18201.90499 PER 120-19.51 1658.33 30.5954 156.53809 Valid N (listwise) 120 One-Sample Kolmogorov-Smirnov Test GPM NPM ROA ROE EPS HGS PER N 120 120 120 120 120 120 120 Normal Mean -377.9233.0866.1635.3383 946.1885 7056.5604 30.5954 Parameters Std. a,,b Deviation 4008.11628 1.57038.97013 1.43537 2333.93564 18201.90499 156.53809 Most Absolute.508.423.379.348.339.349.411 Extreme Positive.462.423.361.341.339.315.411 Differences Negative -.508 -.423 -.379 -.348 -.303 -.349 -.379 Kolmogorov-Smirnov 5.569 4.633 4.155 3.818 3.713 3.828 4.497 Z Asymp. Sig. (2-tailed).000.000.000.000.000.000.000 a. Test distribution is Normal. b. Calculated from data.

One-Sample Kolmogorov-Smirnov Test Unstandardized Residual N 120 Normal Parameters a,,b Mean.0000000 Std. Deviation 1.57566522E4 Most Extreme Differences Absolute.300 Positive.260 Negative -.300 Kolmogorov-Smirnov Z 3.288 Asymp. Sig. (2-tailed).000 a. Test distribution is Normal. b. Calculated from data. Correlations Pearson Correlation Sig. (1-tailed) N HGS GPM NPM ROA EPS HGS 1.000.070.192.064.623 GPM.070 1.000.053.160.048 NPM.192.053 1.000.222.326 ROA.064.160.222 1.000.107 EPS.623.048.326.107 1.000 HGS..095.000.115.000 GPM.095..162.001.184 NPM.000.162..000.000 ROA.115.001.000..022 EPS.000.184.000.022. HGS 351 351 351 351 351 GPM 351 351 351 351 351 NPM 351 351 351 351 351 ROA 351 351 351 351 351 EPS 351 351 351 351 351

Model Variables Entered/Removed Variables Entered 1 Ln_EPS, Ln_GPM, Ln_ROA, Ln_ROE, Ln_NPM a Variables Removed a. All requested variables entered. Method. Enter ANOVA b Model Sum of Squares df Mean Square F Sig. 1 Regression 218.312 5 43.662 25.811.000 a Residual 113.340 67 1.692 Total 331.651 72 a. Predictors: (Constant), Ln_EPS, Ln_GPM, Ln_ROA, Ln_ROE, Ln_NPM b. Dependent Variable: Ln_HGS Unstandardized Coefficients Coefficients a Standardized Coefficients Model B Std. Error Beta t Sig. Collinearity Correlations Statistics Zeroorder Partial Part Tolerance VIF 1 (Constant) 2.789.962 2.901.005 Ln_GPM -.164.243 -.053 -.677.501.065 -.082 -.048.841 1.190 Ln_NPM.165.365.061.451.653.429.055.032.276 3.621 Ln_ROA.058.203.030.284.777.351.035.020.472 2.120 Ln_ROE -.310.222 -.163-1.395.167.418 -.168 -.100.374 2.676 Ln_EPS.785.084.863 9.296.000.803.751.664.592 1.690 a. Dependent Variable: Ln_HGS

Collinearity Diagnostics a Variance Proportions Model Dimension Eigenvalue Condition Index (Constant) Ln_GPM Ln_NPM Ln_ROA Ln_ROE Ln_EPS 1 1 5.307 1.000.00.01.00.00.00.00 2.399 3.649.00.00.00.01.05.20 3.178 5.467.00.92.00.00.05.01 4.073 8.516.00.04.00.58.40.02 5.032 12.961.34.01.09.25.37.60 6.012 20.730.65.02.91.16.14.16 a. Dependent Variable: Ln_HGS Residuals Statistics a Minimum Maximum Mean Std. Deviation N Predicted Value 3.8244 10.1450 6.5961 1.74130 73 Std. Predicted Value -1.592 2.038.000 1.000 73 Standard Error of Predicted.174 1.061.345.141 73 Value Adjusted Predicted Value 3.4903 10.5712 6.5979 1.76504 73 Residual -4.49285 1.98978.00000 1.25466 73 Std. Residual -3.454 1.530.000.965 73 Stud. Residual -3.734 1.653.000 1.012 73 Deleted Residual -5.24884 2.32382 -.00181 1.38703 73 Stud. Deleted Residual -4.164 1.675 -.009 1.041 73 Mahal. Distance.297 46.898 4.932 6.712 73 Cook's Distance.000.391.018.050 73 Centered Leverage Value.004.651.068.093 73 a. Dependent Variable: Ln_HGS

Scatterplot Dependent Variable: HGS Regression Studentized Residual 10 5 0-5 -2 0 2 4 6 8 Regression Standardized Predicted Value 10

Lampiran 10. Hasil Uji SPSS Setelah Transformasi Descriptive Statistics Mean Std. Deviation N Ln_HGS 6.5961 2.14622 73 Ln_GPM -1.2201.68774 73 Ln_NPM -2.9863.79876 73 Ln_ROA -2.6468 1.09831 73 Ln_ROE -2.0970 1.12779 73 Ln_EPS 4.5871 2.35992 73 One-Sample Kolmogorov-Smirnov Test Ln_GPM Ln_NP M Ln_RO A Ln_RO E Ln_EPS Ln_HGS Ln_PER N 96 100 104 109 111 120 105 Normal Mean -1.2668-2.8645-2.5501-1.9962 4.5140 6.6841 1.7474 Parameters a,,b Std. Deviation.74465 1.05680 1.24276 1.38550 2.48840 2.18456 1.84326 Most Extreme Absolute.117.081.089.100.078.101.084 Differences Positive.064.071.089.100.078.101.071 Negative -.117 -.081 -.067 -.064 -.066 -.058 -.084 Kolmogorov-Smirnov Z 1.147.808.908 1.039.820 1.111.864 Asymp. Sig. (2-tailed).144.531.381.230.511.169.444 a. Test distribution is Normal. b. Calculated from data. One-Sample Kolmogorov-Smirnov Test Unstandardized Residual N 73 Normal Parameters a,,b Mean.0000000 Std. Deviation 1.25465523 Most Extreme Differences Absolute.094 Positive.062 Negative -.094 Kolmogorov-Smirnov Z.801 Asymp. Sig. (2-tailed).542 a. Test distribution is Normal.

Descriptive Statistics Mean Std. Deviation N Ln_HGS 6.5961 2.14622 73 Ln_GPM -1.2201.68774 73 Ln_NPM -2.9863.79876 73 Ln_ROA -2.6468 1.09831 73 Ln_ROE -2.0970 1.12779 73 b. Calculated from data. Pearson Correlation Sig. (1-tailed) N Correlations Ln_HGS Ln_GPM Ln_NPM Ln_ROA Ln_ROE Ln_EPS Ln_HGS 1.000.065.429.351.418.803 Ln_GPM.065 1.000.373.342.241.144 Ln_NPM.429.373 1.000.721.758.567 Ln_ROA.351.342.721 1.000.550.446 Ln_ROE.418.241.758.550 1.000.615 Ln_EPS.803.144.567.446.615 1.000 Ln_HGS..293.000.001.000.000 Ln_GPM.293..001.002.020.113 Ln_NPM.000.001..000.000.000 Ln_ROA.001.002.000..000.000 Ln_ROE.000.020.000.000..000 Ln_EPS.000.113.000.000.000. Ln_HGS 73 73 73 73 73 73 Ln_GPM 73 73 73 73 73 73 Ln_NPM 73 73 73 73 73 73 Ln_ROA 73 73 73 73 73 73 Ln_ROE 73 73 73 73 73 73 Ln_EPS 73 73 73 73 73 73

Model Variables Entered/Removed Variables Entered 1 Ln_EPS, Ln_GPM, Ln_ROA, Ln_ROE, Ln_NPM a Variables Removed a. All requested variables entered. Method. Enter Model Summary b Std. Error Change Statistics Mode R Adjusted of the R Square Sig. F Durbinl R Square R Square Estimate Change F Change df1 df2 Change Watson 1.811 a.658.633 1.30063.658 25.811 5 67.000 1.144 a. Predictors: (Constant), Ln_EPS, Ln_GPM, Ln_ROA, Ln_ROE, Ln_NPM b. Dependent Variable: Ln_HGS ANOVA b Model Sum of Squares df Mean Square F Sig. 1 Regression 218.312 5 43.662 25.811.000 a Residual 113.340 67 1.692 Total 331.651 72 a. Predictors: (Constant), Ln_EPS, Ln_GPM, Ln_ROA, Ln_ROE, Ln_NPM b. Dependent Variable: Ln_HGS

Unstandardized Coefficients Standardized Coefficients Coefficients a Model B Std. Error Beta t Sig. 1 (Constant) 2.789.962 2.901.005 Correlations Collinearity Statistics Zeroorder Partial Part Tolerance VIF Ln_GPM -.164.243 -.053 -.677.501.065 -.082 -.048.841 1.190 Ln_NPM.165.365.061.451.653.429.055.032.276 3.621 Ln_ROA.058.203.030.284.777.351.035.020.472 2.120 Ln_ROE -.310.222 -.163-1.395.167.418 -.168 -.100.374 2.676 Ln_EPS.785.084.863 9.296.000.803.751.664.592 1.690 a. Dependent Variable: Ln_HGS Dimen Condition Collinearity Diagnostics a Variance Proportions Model sion Eigenvalue Index (Constant) Ln_GPM Ln_NPM Ln_ROA Ln_ROE Ln_EPS 1 1 5.307 1.000.00.01.00.00.00.00 2.399 3.649.00.00.00.01.05.20 3.178 5.467.00.92.00.00.05.01 4.073 8.516.00.04.00.58.40.02 5.032 12.961.34.01.09.25.37.60 6.012 20.730.65.02.91.16.14.16 a. Dependent Variable: Ln_HGS

Residuals Statistics a Minimum Maximum Mean Std. Deviation N Predicted Value 3.8244 10.1450 6.5961 1.74130 73 Std. Predicted Value -1.592 2.038.000 1.000 73 Standard Error of.174 1.061.345.141 73 Predicted Value Adjusted Predicted Value 3.4903 10.5712 6.5979 1.76504 73 Residual -4.49285 1.98978.00000 1.25466 73 Std. Residual -3.454 1.530.000.965 73 Stud. Residual -3.734 1.653.000 1.012 73 Deleted Residual -5.24884 2.32382 -.00181 1.38703 73 Stud. Deleted Residual -4.164 1.675 -.009 1.041 73 Mahal. Distance.297 46.898 4.932 6.712 73 Cook's Distance.000.391.018.050 73 Centered Leverage Value.004.651.068.093 73 a. Dependent Variable: Ln_HGS

Lampiran 11. Hasil Uji SPSS dengan Moderating Descriptive Statistics Mean Std. Deviation N Ln_PER 2.0087 1.51733 69 Ln_GPM -1.2319.69613 69 Ln_NPM -2.9768.76204 69 Ln_ROA -2.6305 1.09027 69 Ln_ROE -2.0736 1.06852 69 Ln_EPS 4.6659 2.36253 69 Pearson Correlation Sig. (1-tailed) N Correlations Ln_PER Ln_GPM Ln_NPM Ln_ROA Ln_ROE Ln_EPS Ln_PER 1.000 -.065 -.100 -.046 -.227 -.362 Ln_GPM -.065 1.000.357.321.209.130 Ln_NPM -.100.357 1.000.706.722.559 Ln_ROA -.046.321.706 1.000.508.418 Ln_ROE -.227.209.722.508 1.000.600 Ln_EPS -.362.130.559.418.600 1.000 Ln_PER..298.207.354.030.001 Ln_GPM.298..001.004.042.143 Ln_NPM.207.001..000.000.000 Ln_ROA.354.004.000..000.000 Ln_ROE.030.042.000.000..000 Ln_EPS.001.143.000.000.000. Ln_PER 69 69 69 69 69 69 Ln_GPM 69 69 69 69 69 69 Ln_NPM 69 69 69 69 69 69 Ln_ROA 69 69 69 69 69 69 Ln_ROE 69 69 69 69 69 69 Ln_EPS 69 69 69 69 69 69

Model Variables Entered/Removed Variables Entered 1 Ln_EPS, Ln_GPM, Ln_ROA, Ln_ROE, Ln_NPM a Variables Removed a. All requested variables entered. Method. Enter Model Summary b Change Statistics Mode l R R Square Adjusted R Square Std. Error of the Estimate R Square Change F Change df1 df2 Sig. F Change Durbin-Watson 1.406 a.165.099 1.44037.165 2.492 5 63.040 1.586 a. Predictors: (Constant), Ln_EPS, Ln_GPM, Ln_ROA, Ln_ROE, Ln_NPM b. Dependent Variable: Ln_PER ANOVA b Model Sum of Squares df Mean Square F Sig. 1 Regression 25.853 5 5.171 2.492.040 a Residual 130.703 63 2.075 Total 156.556 68 a. Predictors: (Constant), Ln_EPS, Ln_GPM, Ln_ROA, Ln_ROE, Ln_NPM b. Dependent Variable: Ln_PER

Unstandardized Coefficients Standardized Coefficients Coefficients a Model B Std. Error Beta T Sig. 1 (Constant) 4.129 1.128 3.662.001 Correlations Collinearity Statistics Zeroorder Partial Part Tolerance VIF Ln_GPM -.177.272 -.081 -.651.517 -.065 -.082 -.075.854 1.171 Ln_NPM.439.418.220 1.050.298 -.100.131.121.301 3.327 Ln_ROA.110.228.079.482.632 -.046.061.055.495 2.022 Ln_ROE -.233.252 -.164 -.925.358 -.227 -.116 -.106.421 2.376 Ln_EPS -.263.095 -.409-2.760.008 -.362 -.328 -.318.603 1.659 a. Dependent Variable: Ln_PER Collinearity Diagnostics a Dimen Condition Variance Proportions Model sion Eigenvalue Index (Constant) Ln_GPM Ln_NPM Ln_ROA Ln_ROE Ln_EPS 1 1 5.320 1.000.00.01.00.00.00.00 2.376 3.762.00.00.00.01.05.22 3.182 5.407.00.92.00.00.05.01 4.078 8.270.00.04.00.57.39.02 5.032 12.879.30.01.11.25.41.55 6.012 21.049.70.02.89.16.09.21 a. Dependent Variable: Ln_PER

Residuals Statistics a Minimum Maximum Mean Std. Deviation N Predicted Value.5756 3.3713 2.0087.61659 69 Std. Predicted Value -2.324 2.210.000 1.000 69 Standard Error of Predicted.194 1.191.393.163 69 Value Adjusted Predicted Value -1.2858 3.8799 2.0009.71895 69 Residual -4.12359 3.46768.00000 1.38640 69 Std. Residual -2.863 2.408.000.963 69 Stud. Residual -3.125 2.476.002 1.021 69 Deleted Residual -4.91222 4.37955.00788 1.57747 69 Stud. Deleted Residual -3.372 2.585 -.001 1.046 69 Mahal. Distance.253 45.472 4.928 6.735 69 Cook's Distance.000.695.026.091 69 Centered Leverage Value.004.669.072.099 69 a. Dependent Variable: Ln_PER

One-Sample Kolmogorov-Smirnov Test Unstandardized Residual N 69 Normal Parameters a,,b Mean.0000000 Std. Deviation 1.38640121 Most Extreme Differences Absolute.090 Positive.090 Negative -.081 Kolmogorov-Smirnov Z.744 Asymp. Sig. (2-tailed).638 a. Test distribution is Normal. b. Calculated from data. Descriptive Statistics Mean Std. Deviation N Abs_res 1.0811.85796 69 Ln_HGS 6.6169 2.17640 69 Correlations Pearson Correlation Sig. (1-tailed) N Abs_res Ln_HGS Abs_res 1.000.062 Ln_HGS.062 1.000 Abs_res..307 Ln_HGS.307. Abs_res 69 69 Ln_HGS 69 69

Model Variables Entered/Removed b Variables Entered Variables Removed 1 Ln_HGS a. Enter a. All requested variables entered. b. Dependent Variable: Abs_res Method Mode l R R Square Adjusted R Square Model Summary b Std. Error of the Estimate R Square Change Change Statistics F Change df1 df2 Sig. F Change Durbin- Watson 1.062 a.004 -.011.86270.004.255 1 67.615 1.705 a. Predictors: (Constant), Ln_HGS b. Dependent Variable: Abs_res ANOVA b Model Sum of Squares df Mean Square F Sig. 1 Regression.190 1.190.255.615 a Residual 49.864 67.744 Total 50.054 68 a. Predictors: (Constant), Ln_HGS b. Dependent Variable: Abs_res Model Collinearity Diagnostics a Variance Proportions Dimensi on Eigenvalue Condition Index (Constant) Ln_HGS 1 1 1.951 1.000.02.02 2.049 6.284.98.98 a. Dependent Variable: Abs_res

ANOVA b Model Sum of Squares df Mean Square F Sig. 1 Regression.190 1.190.255.615 a Residual 49.864 67.744 Total 50.054 68 a. Predictors: (Constant), Ln_HGS Casewise Diagnostics a Case Number Std. Residual Abs_res Predicted Value Residual 98 3.563 4.12 1.0497 3.07392 a. Dependent Variable: Abs_res Predicted Value.9839 1.2063 1.0811.05287 69 Std. Predicted Value -1.839 2.367.000 1.000 69 Standard Error of Predicted.104.268.142.039 69 Value Adjusted Predicted Value.8766 1.1951 1.0778.05706 69 Residual -1.05378 3.07392.00000.85633 69 Std. Residual -1.221 3.563.000.993 69 Stud. Residual -1.232 3.599.002 1.007 69 Deleted Residual -1.07263 3.13568.00332.88059 69 Stud. Deleted Residual -1.237 3.977.013 1.039 69 Mahal. Distance Unstandardiz Standardize.000 5.601.986 1.218 69 Cook's Distance ed.000 d.157.014.029 Collinearity 69 Centered Leverage Value Coefficients Coefficients.000.082.014 Correlations.018 69 Statistics a. Dependent Variable: Abs_res Std. Zeroorder Partial Part Tolerance Model B Error Beta t Sig. VIF 1 (Constant).920.335 2.751.008 Ln_HGS.024.048.062.505.615.062.062.062 1.000 1.000 a. Dependent Variable: Abs_res Residuals Statistics a Minimum Maximu m Mean Std. Deviation N