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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 28-213. 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 28-212). 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.

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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

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

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 211 31,754,984. 2,174,168 28,2,17 1.31779 212 39,843,974. 28,2,17 26,649,777 1.45762 213 44,563,96. 26,649,777 3,241,368 1.56661 214 51,86,284. 3,241,368 34,739,327 1.59451 211 1,172,171. 1,89,211 1,66,462 7.39882 212 1,141,543. 1,66,462 1,478,827 6.4614 213 1,625,591. 1,478,827 1,82,112 6.44182 214 9,864,99. 1,82,112 2,247,74 4.8511 211 14,335,896. 1,422,466 1,64,7 9.3618 212 15,913,98. 1,64,7 1,816,459 9.2588 213 18,668,99. 1,816,459 2,868,722 7.96938 214 21,962,69. 2,868,722 2,821,618 7.71926 211 419,125,192,966. 51,366,388,33 79,13,21,954 6.42354 212 471,261,4,385. 79,13,21,954 86,33,699,896 5.69634 213 552,651,666,85. 86,33,699,896 11,52,775,794 5.89862 214 627,53,837,639. 11,52,775,794 119,618,779,661 5.68722 211 457,472,277,92. 183,421,182,199 226,988,194,44 2.22935 212 481,86,92,118. 226,988,194,44 229,122,47,877 2.1952 213 543,734,498,617. 229,122,47,877 278,253,349,27 2.14332 214 822,587,747,36. 278,253,349,27 329,435,397,918 2.7727 211 33,14,64. 5,652,736 6,547,161 5.42694 212 36,61,248. 6,547,161 7,786,166 5.1841 213 43,42,144. 7,786,166 8,16,539 5.4434 214 46,544,646. 8,16,539 8,454,845 5.626 211 7,452,568. 1,299,548 1,327,72 5.67325 212 9,2,338. 1,327,72 1,47,35 6.44765 213 1,36,632. 1,47,35 1,473,645 6.81848 214 1,99,595. 1,473,645 1,665,546 6.9558 211 4,661,85. 499,926 57,459 8.7917 212 5,664,231. 57,459 687,87 9.839 213 6,33,938. 687,87 591,57 9.9645 214 7,52,759. 591,57 736,995 11.29889 211 13,72,723. 2,185,129 2,64,526 5.4181 212 14,648,797. 2,64,526 3,634,152 4.66918 213 12,947,4. 3,634,152 4,727,474 3.9686 214 16,76,48. 4,727,474 5,833,777 3.4435

91 211 75,921,288,25. 36,773,664,192 4,127,961,349 1.9745 1 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 4,389,235,653 1.99357 213 75,189,93,85. 4,389,235,653 49,68,217,136 1.6696 214 82,439,147,57. 49,68,217,136 47,833,812,926 1.6982 5,36,686,86,582. 1,55,828,819,8 1,75,189,186,3 211 36 1 3.29279 7,12,971,372,126. 1,75,189,186,3 2,115,483,766,9 212 1 1 3.71818 8,323,17,6,99. 2,115,483,766,9 3,53,494,513,8 213 1 51 3.2237 8,892,737,389,731. 3,53,494,513,8 3,9,544,151,1 214 51 55 2.89475 211 154,386,534,782. 81,373,479,111 13,979,114,592 1.66587 212 199,169,768,676. 13,979,114,592 1,544,652,271 1.94764 213 196,62,36,633. 1,544,652,271 131,686,421,88 1.69316 214 231,21,913,35. 131,686,421,88 152,663,366,11 1.62491 211 1,919,36. 49,14 594,38 3.53896 212 2,137,698. 594,38 671,664 3.37697 213 2,488,57. 671,664 689,93 3.65763 214 2,766,551. 689,93 745,48 3.85813 211 944,934,466,678. 224,574,61,2 28,976,518,21 3.25586 1,97,693,961,159. 28,976,518,21 331,838,555,943 212 3.596 1,223,977,593,163. 331,838,555,943 359,986,764,46 213 2.86492 1,522,595,96,36. 214 359,986,764,46 452,112,191,556 3.1482 211 128,657,67,225. 8,277,154,54 1,513,255,747 13.69397 212 124,592,395,513. 1,513,255,747 9,735,538,165 12.3615 213 98,5,26,52. 9,735,538,165 16,62,727,652 7.63617 214 84,296,93,141. 16,62,727,652 9,84,619,17 6.7417 211 8,891,867,996. 1,624,219,125 2,6,66,281 4.89791 212 1,3,666,718. 2,6,66,281 2,284,95,292 4.842 213 13,557,146,834. 2,284,95,292 2,645,892,517 5.49897 214 15,388,431,5. 2,645,892,517 2,811,74,45 5.63927 3,419,731,856,869. 412,963,868,294 551,128,865,76 211 7.942 3,13,341,638,311. 551,128,865,76 6,179,93,141 212 5.3998 2,697,872,674,84. 1,4,84,975,1 6,179,93,141 213 66 3.36338 1,17,79,666,494. 1,4,84,975,1 1,33,722,84,7 214 66 41 1.229 211 184,399,55,958. 3,182,118,66 33,884,617,486 5.75648 212 21,399,834,325. 33,884,617,486 34,376,45,775 5.987 213 229,518,465,841. 34,376,45,775 37,794,3,793 6.3643 214 231,92,99,123. 37,794,3,793 31,12,674,869 6.74118 211 1,57,273. 35,6 38,367 4.29992 212 1,617,273. 38,367 381,656 4.24468

92 213 1,737,847. 381,656 41,681 4.4374 214 1,847,89. 41,681 432,27 4.43294 211 514,428,123,393. 258,925,84,626 257,193,19,582 1.99345 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 PT. ULTRAJAYA MILK INDUSTRY PT. HANJAYAMANDALA SAMPOERNA 212 514,992,981,155. 257,193,19,582 246,952,873,439 2.433 213 598,137,759,35. 246,952,873,439 259,628,729,176 2.36147 214 612,355,225,453. 259,628,729,176 244,672,479,374 2.42853 3,99,837,953,31. 211 278,343,586,975 22,116,192,397 12.9363 3,216,768,628,778. 212 22,116,192,397 215,827,86,51 15.39333 3,478,41,399,172. 213 215,827,86,51 299,424,993,216 13.5175 3,37,82,964,521. 214 299,424,993,216 274,129,87,12 11.7549 211 299,748,18. 163,552,586 121,63,634 2.1234 212 32,88,979. 121,63,634 18,2,478 2.798 213 36,38,282. 18,2,478 192,744,153 1.6427 214 376,489,241. 192,744,153 182,628,52 2.595 211 86,733,32,742. 38,94,29,88 31,824,235,422 2.45258 212 68,591,86,113. 31,824,235,422 35,384,748,17 2.4115 213 69,34,142,784. 35,384,748,17 44,238,433,634 1.7342 214 65,777,549,682. 44,238,433,634 46,464,388,233 1.454 211 367,696,725,183. 74,911,746,277 91,589,56,44 4.41674 212 412,481,896,963. 91,589,56,44 114,37,973,289 4.667 213 522,34,474,35. 114,37,973,289 138,215,834,515 4.13668 214 557,964,669,59. 138,215,834,515 167,719,631,272 3.6476 211 271,964,581,48. 49,618,681,163 47,259,842,444 5.61455 212 31,891,552,82. 47,259,842,444 6,792,67,626 5.75449 213 442,979,21,563. 6,792,67,626 7,556,64,227 6.7459 214 526,791,514,852. 7,556,64,227 73,181,753,579 7.32987 211 849,396,693,19. 146,12,968,638 161,699,916,41 5.5271 212 13,66,98,11. 161,699,916,41 242,653,61,169.51272 213 1,384,916,764,438. 242,653,61,169 285,793,392,774 5.24146 214 1,763,78,47,328. 285,793,392,774 39,595,185,554 5.92245 1,476,677,453,814. 357,743,682,574 368,496,687,848 211 4.6664 1,98,19,47,237. 368,496,687,848 334,169,35,934 212 5.4316 2,446,448,128,599. 334,169,35,934 534,977,217,239 213 5.62954 2,979,799,459,658. 214 534,977,217,239 714,411,455,6 4.771 211 37,661,25. 9,82,455 8,913,348 4.2454 212 48,118,835. 8,913,348 15,669,96 3.91477 213 54,953,87. 15,669,96 17,332,558 3.3329 214 6,69,77. 17,332,558 17,431,586 3.49153

93 211 664,393,639,61. 258,483,117,167 393,178,48,549 2.398 29 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 212 814,421,24,78. 393,178,48,549 537,167,118,451 1.7579 1,118,437,36,39. 537,167,118,451 693,67,236,229 213 1.81825 1,177,718,564,881. 214 693,67,236,229 753,511,49,458 1.62828 2,443,15,487,283. 386,653,66,316 456,68,713,23 211 5.79823 2,599,74,13,367. 456,68,713,23 53,417,299,657 212 5.26936 3,55,921,946,994. 53,417,299,657 64,99,36,172 213 5.21788 3,135,542,319,6. 214 64,99,36,172 687,46,883,246 4.7218 211 49,51,431,. 21,334,312,859 29,522,821,844 1.94669 212 61,56,242,77. 29,522,821,852 25,46,859,29 2.23773 213 62,125,464,282. 25,46,859,29 35,866,745,171 2.3979 214 8,959,311,191. 35,866,745,171 32,258,12,129 2.3768 3,58,621,36,619. 595,461,383,425 726,343,386,672 211 5.41778 4,142,488,86,541. 726,343,386,672 764,579,315,527 212 5.55695 4,135,86,565,9. 1,,694,231, 764,579,315,527 213 8 4.68492 4,572,218,41,4. 1,,694,231, 1,56,5,634,2 214 8 31 4.4467 211 14,33,726. 1,554,78. 2,339,543. 7.2727 212 16,819,413. 2,339,543. 3,366,317. 5.89549 213 2,513,184. 3,366,317. 4,44,737. 5.53583 214 25,16,2. 4,44,737. 4,333,238. 5.97185 211 246,99,84,681. 55,68,519,953 73,15,114,568 3.8371 212 284,652,639,12. 73,15,114,568 81,649,66,66 3.6891 213 32,323,719,956. 81,649,66,66 19,379,,446 3.16523 214 392,784,5,228. 19,379,,446 162,138,882,145 2.89325 211 1,295,8,399. 211,118,731 213,5,186 6.9997 212 1,317,817,94. 213,5,186 286,22,941 5.27421 213 1,453,786,86. 286,22,941 291,431,9 5.3343 214 1,725,997,7. 291,431,9 29,134,127 5.9357 211 13,53. 1,842 11,99 11.43395 212 151,853. 11,99 15,285 11.13496 213 158,569. 15,285 14,433 1.67158 214 162,892. 14,433 16,986 1.3691 211 6,126,58. 78,322 955,369 7.36442 212 6,921,21. 955,369 1,8,649 6.79877 213 9,47,817. 1,8,649 1,472,428 7.8777 214 1,5,112. 1,472,428 1,718,663 6.5889 211 963,22,68,567. 317,944,29,51 427,589,79,558 2.58398 1,182,588,583,988. 427,589,79,558 528,533,39,343 212 2.47372

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 213 214 1,377,62,385,374. 528,533,39,343 383,515,78,536 3.1971 1,548,363,389,78. 383,515,78,536 478,33,72,924 3.59313 211 493,53,991,86. 213,457,279,457 223,769,8,196 2.25743 212 585,171,25,983. 223,769,8,196 288,161,619,484 2.28613 213 711,537,361,541. 288,161,619,484 41,785,418,867 2.363 214 943,887,339,715. 41,785,418,867 443,3,4,73 2.2116 211 794,327,97,95. 35,357,873,969 116,697,532,344 1.44787 212 924,249,1,518. 116,697,532,344 172,13,559,3 6.4259 213 939,954,28,952. 172,13,559,3 11,884,229,643 6.86354 214 841,195,579,256. 11,884,229,643 91,36,548,45 8.7263 211 171,149,868. 83,359,766 84,457,599 2.3972 212 22,564,26. 84,457,599 16,65,78 2.12641 213 261,82,94. 16,65,78 171,744,931 1.88476 214 261,747,135. 171,744,931 193,3,72 1.4345 211 433,938,241,819. 9,62,287,926 16,35,869,47 33.49819 212 634,412,985,295. 16,35,869,47 22,598,712,855 32.61379 213 86,917,558,963. 22,598,712,855 36,523,73,417 27.2965 214 978,85,415,33. 36,523,73,417 4,795,755,774 25.31964 211 436,394,128. 125,252,467 123,558,59 3.5784 212 55,434,526. 123,558,59 237,577,457 2.79914 213 358,283,983. 237,577,457 249,318,913 1.47171 214 44,752,388. 249,318,913 183,724,387 1.86934 211 32,234,427,169. 64,71,156,392 53,49,292,387 5.1338 212 341,349,583,616. 53,49,292,387 52,877,56,81 6.4454 213 315,414,276,31. 52,877,56,81 53,263,258,533 5.94335 214 331,723,96,863. 53,263,258,533 74,985,171,53 5.17315 1,53,345,49,712. 193,192,525,22 278,433,445,457 211 4.46687 1,169,224,54,93. 278,433,445,457 26,765,74,853 212 4.33689 1,25,785,675,22. 26,765,74,853 33,318,448,755 213 4.23217 1,411,934,917,918. 214 33,318,448,755 419,658,98,49 3.76528 211 11,477,693. 1,574,6 1,812,821 6.77774 212 13,422,128. 1,812,821 2,61,899 6.9285 213 14,978,947. 2,61,899 2,84,331 7.22533 214 17,412,413. 2,84,331 2,325,989 7.89621

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 211 41,884,352 93,739 923,522 45.84386 212 49,28,696 923,522 1,382,539 42.5216 213 55,436,954 1,382,539 2,196,86 3.98226 214 65,185,85 2,196,86 1,532,275 34.96756 211 11,841,396 1,297,944 1,598,83 8.17565 212 12,578,596 1,598,83 1,96,521 7.6797 213 13,7,734 1,96,521 2,77,769 6.4734 214 12,352,917 2,77,769 2,68,574 5.95846 211 19,367,155 1,954,99 2,26,329 9.1988 212 21,716,913 2,26,329 2,228,423 9.67615 213 25,94,681 2,228,423 2,454,553 1.71741 214 3,22,463 2,454,553 2,695,54 11.659 211 512,774,178,73 84,422,55,486 98,114,914,58 5.6183 212 556,445,856,927 98,114,914,58 114,768,55,119 5.2277 213 643,43,327,263 114,768,55,119 127,793,56,82 5.356 214 737,863,227,49 127,793,56,82 147,27,367,613 5.36626 211 555,886,728,181 63,997,813,59 17,436,988,699 6.48511 212 582,654,361,422 17,436,988,699 112,721,913,14 5.2933 213 64,72,671,875 112,721,913,14 161,142,126,453 4.67898 214 933,462,438,255 161,142,126,453 224,37,738,29 4.8435 211 45,768,144 1,355,228 2,911,83 21.45199 212 5,21,548 2,911,83 3,36,825 16.87836 213 57,731,998 3,36,825 4,736,631 14.85362 214 63,594,452 4,736,631 3,54,639 15.3665 211 13,887,892 1,355,228 1,936,416 8.43827 212 17,29,337 1,936,416 2,454,818 7.87493 213 18,691,286 2,454,818 2,518,588 7.51649 214 19,996,264 2,518,588 2,67,993 7.7631 211 7,523,964 591,531 651,35 12.1137 212 9,11,76 651,35 81,169 12.33377 213 9,686,262 81,169 957,856 1.95716 214 1,528,723 957,856 1,35,277 1.565 211 13,72,723. 83,358 678,715 17.64113 212 14,648,797. 678,715 95,34 18.49889 213 12,947,4. 95,34 1,197,356 12.31684

96 214 16,76,48. 1,197,356 1,218,111 13.3192 211 87,517,382,578 8,789,165,86 1,677,868,381 8.99134 1 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 212 94,787,254,45 1,677,868,381 13,127,488,385 7.96352 213 99,29,696,717 13,127,488,385 9,466,98,518 8.76586 214 12,971,318,497 9,466,98,518 9,593,155,21 1.8493 1,911,86,141,52 1,262,71,67,67 1,529,991,628,59 211 3 1 7.81455 13,636,45,178,95 1,529,991,628,59 1,85,234,96,76 212 7 8.1772 16,2,131,57,4 1,85,234,96,76 2,145,218,94,46 213 8 2 8.1141 17,368,532,547,55 2,145,218,94,46 2,346,943,944,91 214 8 2 7 7.73282 211 268,414,285,432 33,86,423,326 36,227,55,428 7.74488 212 333,921,95,27 36,227,55,428 62,452,27,446 6.7678 213 333,674,349,966 62,452,27,446 6,832,254,547 5.4139 214 377,622,622,15 6,832,254,547 79,221,77,89 5.39253 211 2,596,271 224,362 256,979 1.78766 212 2,857,31 256,979 287,845 1.48893 213 3,216,48 287,845 378,342 9.65639 214 3,672,186 378,342 354,36 1.2442 211 1,341,926,755,4 267,22,734,24 313,23,79,84 4.62373 212 1,576,763,6,759 313,23,79,84 44,437,223,378 4.39413 213 1,711,36,783,682 44,437,223,378 45,22,386,525 4.559 214 2,53,63,374,83 45,22,386,525 519,532,129,126 4.23623 211 153,646,138,18 13,634,89,158 18,85,237,22 9.45971 212 155,5,683,77 18,85,237,22 14,361,47,534 9.3344 213 113,547,87,414 14,361,47,534 1,853,173,217 9.65 214 96,8,496,75 1,853,173,217 9,317,662,847 9.51954 211 16,378,793,758 1,716,582,194 1,828,477,938 9.2435 212 19,598,247,884 1,828,477,938 2,466,6,75 9.1276 213 24,51,24,78 2,466,6,75 2,825,18,64 9.26118 214 26,987,35,135 2,825,18,64 3,31,247,34 8.8114 211 3,65,496,83,362 159,215,319,76 256,917,22,157 17.3286 212 3,221,635,31,146 256,917,22,157 258,35,961,887 12.5578 213 2,871,313,447,75 258,35,961,887 2,674,846,338 12.51169 214 3,336,87,554,837 2,674,846,338 278,752,811,664 13.91696 211 27,522,581,381 17,52,758,61 27,648,764,831 9.18861 212 223,79,62,667 27,648,764,831 28,241,866,692 7.9827 213 259,21,76,822 28,241,866,692 24,299,962,987 9.86683 214 249,72,12,369 24,299,962,987 24,16,193,844 1.2992 211 2,72,441 34,777 393,973 5.64121 212 2,163,842 393,973 114,854 8.5522 213 2,381,889 114,854 561,743 7.479

97 214 2,632,86 561,743 574,52 4.63615 211 621,233,56,518 66,73,938,145 71,848,816,835 8.96747 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 212 593,266,859,163 71,848,816,835 14,351,69,845 6.7342 213 684,448,835,16 14,351,69,845 93,162,13,325 6.9367 214 64,332,286,638 93,162,13,325 11,192,474,458 6.21887 211 3,363,728,158,43 5,731,355,138 696,838,69,371 5.61759 212 3,542,885,4,273 696,838,69,371 718,115,28,37 5.777 213 3,751,42,31,613 718,115,28,37 798,936,744,42 4.94517 214 3,73,267,949,291 798,936,744,42 839,963,857,293 4.51921 211 387,354,222 73,168,159 14,617,355 4.35755 212 384,145,388 14,617,355 67,312,492 4.46863 213 392,315,526 67,312,492 81,75,524 5.26534 214 472,834,591 81,75,524 94,876,681 5.3554 211 13,226,38,264 26,771,933,873 25,827,24,691 3.9252 212 88,465,983,753 25,827,24,691 16,831,255,793 4.14764 213 11,886,214,646 16,831,255,793 22,259,81,749 5.21276 214 12,448,44,3 22,259,81,749 2,459,843,797 4.7963 211 47,116,723,6 45,538,28,97 49,643,518,98 9.8783 212 558,886,515,975 49,643,518,98 98,753,946,269 7.53229 213 79,945,585,382 98,753,946,269 115,296,32,374 6.63345 214 746,828,922,732 115,296,32,374 136,17,529,682 5.9434 211 344,435,729,83 36,667,692,192 45,517,517,541 8.38194 212 41,724,215,56 45,517,517,541 5,759,4,452 8.34521 213 567,48,547,543 5,759,4,452 73,31,895,95 9.1479 214 681,419,524,161 73,31,895,95 8,739,523,896 8.84671 211 1,27,683,999,319 112,411,58,138 113,929,853,227 9.883 212 1,283,736,251,92 113,929,853,227 184,127,594,68 8.6142 213 1,694,935,468,814 184,127,594,68 217,472,413,62 8.4491 214 2,17,464,194,35 217,472,413,62 259,526,887,337 9.149 211 2,12,383,741,532 19,914,744,18 27,494,585,569 9.11288 212 2,89,851,37,439 27,494,585,569 297,4,522,8 9.89567 213 3,46,231,249,75 297,4,522,8 368,549,136,75 1.39187 214 3,916,789,366,423 368,549,136,75 395,11,722,94 1.2586 211 52,856,78 856,45 891,413 6.48152 212 66,626,123 891,413 1,76,545 67.7192 213 75,25,27 1,76,545 1,393,16 6.75641 214 8,69,139 1,393,16 1,9,645 67.16329 211 925,236,734,794 28,278,656,518 35,622,852,378 28.95821 212 1,119,62,225,729 35,622,852,378 38,526,59,892 3.18418 213 1,588,22,2,15 38,526,59,892 57,371,732,73 33.1196 214 1,661,533,2,316 57,371,732,73 72,63,454,46 25.67359

98 211 3,481,166,441,259 357,711,599,224 384,36,845,128 9.38638 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 39 RICY PT. RICKY PUTRA GLOBALINDO 4 KBLM PT. KABELINDO MURNI 212 3,734,241,11,39 384,36,845,128 458,728,515,249 8.86188 213 4,348,73,988,385 458,728,515,249 546,576,423,955 8.6526 214 4,521,24,379,759 546,576,423,955 514,93,24,224 8.51813 211 151,94,461,45 2,587,473,955 24,57,783,179 6.76867 212 176,73,979,672 24,57,783,179 3,568,281,713 6.4757 213 192,555,731,18 3,568,281,713 3,273,751,47 6.32969 214 222,32,47,528 3,273,751,47 39,596,938,982 6.36325 211 5,78,664,117,37 536,15,472,461 599,337,463,351 1.18182 212 6,63,89,553,343 599,337,463,351 745,771,375,982 9.85914 213 6,854,889,233,121 745,771,375,982 88,788,359,595 8.8197 214 7,512,115,37,587 88,788,359,595 839,642,753,55 9.11426 211 17,957,972. 8949 13537 16.846 212 21,31,925. 13537 1793282 13.54643 213 25,662,992. 1793282 253169 11.94614 214 29,15,275. 253169 3159286 1.29598 211 328,459,768,3 3,787,852,462 41,637,314,691 9.732 212 385,37,5,333 41,637,314,691 49,624,88,131 8.4384 213 418,668,758,96 49,624,88,131 62,545,48,155 7.46487 214 526,573,62,57 62,545,48,155 73,793,333,78 7.72449 211 1,55,559,487 165,93,215 255,516,869 7.14471 212 1,59,185,293 255,516,869 297,979,635 5.45328 213 1,663,385,19 297,979,635 415,418,17 4.66328 214 1,945,383,31 415,418,17 398,815,195 4.77844 211 162,564 25,295 36,848 5.23193 212 188,53 36,848 44,6 4.61774 213 193,88 44,6 48,657 4.15797 214 21,71 48,657 51,629 4.2252 211 7,363,659 791,967 921,741 8.59383 212 8,277,485 921,741 1,6,59 8.35161 213 1,71,988 1,6,59 1,527,868 8.26927 214 12,255,427 1,527,868 1,678,455 7.64454 211 1,234,986,291,42 164,66,96,48 225,91,266,42 6.324 212 1,476,987,71,63 225,91,266,42 239,653,643,789 6.34494 213 1,72,447,98,851 239,653,643,789 39,563,17,747 6.19955 214 1,866,977,26,15 39,563,17,747 339,238,666,166 5.75515 211 616,394,673,133 12,768,29,59 167,698,645,347 4.27359 212 749,972,72,55 167,698,645,347 161,966,229,739 4.54991 213 984,185,12,135 161,966,229,739 259,51,134,163 4.6718 214 1,185,443,58,242 259,51,134,163 248,485,33,193 4.66714 211 864,752,6,95 15,787,446,987 183,26,892,62 5.98829 212 1,2,197,78,16 183,26,892,62 242,447,482,81 4.79557

99 213 1,32,787,438,869 242,447,482,81 214,289,622,785 4.52246 214 919,537,87,594 214,289,622,785 217,551,157,518 4.25869 211 564,51,178 181,929,173 175,236,816 3.15848 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 212 719,951,793 175,236,816 149,495,617 4.43412 213 867,66,542 149,495,617 117,944,62 6.48419 214 879,253,383 117,944,62 214,319,994 5.29249 211 813,342,78,952 75,641,64,45 13,387,896,337 9.8612 212 1,19,825,893,34 13,387,896,337 136,23,46,473 9.9448 213 1,55,519,937,691 136,23,46,473 182,77,148,115 9.44164 214 1,88,262,91,697 182,77,148,115 213,36,12,787 9.49596 211 918,532,462 88,28,642 16,65,268 9.42984 212 929,876,824 16,65,268 67,35,122 1.69375 213 85,746, 67,35,122 136,435,794 7.9952 214 863,27,535 136,435,794 143,42,727 6.16933 211 648,375,23,795 175,479,679,525 21,44,166,4 3.4472 212 717,788,399,47 21,44,166,4 289,157,43,45 2.9264 213 641,284,586,295 289,157,43,45 277,58,729,491 2.2637 214 671,398,849,823 277,58,729,491 33,23,625,22 2.3124 211 1,654,671,98,358 24,5,679,455 248,671,481,526 7.3262 212 1,851,152,825,559 248,671,481,526 289,27,452,957 6.88316 213 2,27,899,42,527 289,27,452,957 282,342,,723 7.9615 214 2,38,23,551,971 282,342,,723 319,242,665,159 7.67374 211 23,469,218 1,567,538 2,76,83 12.88236 212 27,33,248 2,76,83 1,78,374 14.15976 213 3,757,435 1,78,374 2,624,974 13.96368 214 34,511,534 2,624,974 2,895,515 12.537

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 211 31,754,984. 41,884,352.75816 1 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 212 39,843,974. 49,28,696.81267 213 44,563,96. 55,436,954.8385 214 51,86,284. 65,185,85.79475 211 1,172,171. 11,841,396.8593 212 1,141,543. 12,578,596.8625 213 1,625,591. 13,7,734.81293 214 9,864,99. 12,352,917.7986 211 14,335,896. 19,367,155.7422 212 15,913,98. 21,716,913.73275 213 18,668,99. 25,94,681.74394 214 21,962,69. 3,22,463.73154 211 419,125,192,966. 512,774,178,73.81737 212 471,261,4,385. 556,445,856,927.84691 213 552,651,666,85. 643,43,327,263.85895 214 627,53,837,639. 737,863,227,49.8543 211 457,472,277,92. 555,886,728,181.82296 212 481,86,92,118. 582,654,361,422.82568 213 543,734,498,617. 64,72,671,875.84865 214 822,587,747,36. 933,462,438,255.88122 211 33,14,64. 45,768,144.7233 212 36,61,248. 5,21,548.72927 213 43,42,144. 57,731,998.75179 214 46,544,646. 63,594,452.7319 211 7,452,568. 13,887,892.53662 212 9,2,338. 17,29,337.5217 213 1,36,632. 18,691,286.53697 214 1,99,595. 19,996,264.54558 211 4,661,85. 7,523,964.6195 212 5,664,231. 9,11,76.62859 213 6,33,938. 9,686,262.6536 214 7,52,759. 1,528,723.7126 211 13,72,723. 13,72,723..8123 212 14,648,797. 14,648,797..983 213 12,947,4. 12,947,4..549

11 214 16,76,48. 16,76,48..2275 211 75,921,288,25. 87,517,382,578.8675 1 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 8,258,223,773. 94,787,254,45.84672 213 75,189,93,85. 99,29,696,717.75927 214 82,439,147,57. 12,971,318,497.86 211 5,36,686,86,582. 1,911,86,141,523.49127 212 7,12,971,372,126. 13,636,45,178,957.5288 213 8,323,17,6,99. 16,2,131,57,48.5212 214 8,892,737,389,731. 17,368,532,547,558.512 211 154,386,534,782. 268,414,285,432.57518 212 199,169,768,676. 333,921,95,27.59646 213 196,62,36,633. 333,674,349,966.5892 214 231,21,913,35. 377,622,622,15.61178 211 1,919,36. 2,596,271.73915 212 2,137,698. 2,857,31.74815 213 2,488,57. 3,216,48.77369 214 2,766,551. 3,672,186.75338 211 944,934,466,678. 1,341,926,755,4.7416 212 1,97,693,961,159. 1,576,763,6,759.69617 213 1,223,977,593,163. 1,711,36,783,682.71523 214 1,522,595,96,36. 2,53,63,374,83.74142 211 128,657,67,225. 153,646,138,18.83736 212 124,592,395,513. 155,5,683,77.8379 213 98,5,26,52. 113,547,87,414.86748 214 84,296,93,141. 96,8,496,75.8781 211 8,891,867,996. 16,378,793,758.54289 212 1,3,666,718. 19,598,247,884.52559 213 13,557,146,834. 24,51,24,78.55332 214 15,388,431,5. 26,987,35,135.5722 211 3,419,731,856,869. 3,65,496,83,362.94848 212 3,13,341,638,311. 3,221,635,31,146.96328 213 2,697,872,674,84. 2,871,313,447,75.9396 214 1,17,79,666,494. 3,336,87,554,837.3573 211 184,399,55,958. 27,522,581,381.88858 212 21,399,834,325. 223,79,62,667.9282 213 229,518,465,841. 259,21,76,822.88545 214 231,92,99,123. 249,72,12,369.93114 211 1,57,273. 2,72,441.75769 212 1,617,273. 2,163,842.74741 213 1,737,847. 2,381,889.72961 214 1,847,89. 2,632,86.7186

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 211 514,428,123,393. 621,233,56,518.8288 212 514,992,981,155. 593,266,859,163.8686 213 598,137,759,35. 684,448,835,16.8739 214 612,355,225,453. 64,332,286,638 1.1328 211 3,99,837,953,31. 3,363,728,158,43.92155 212 3,216,768,628,778. 3,542,885,4,273.9795 213 3,478,41,399,172. 3,751,42,31,613.92732 214 3,37,82,964,521. 3,73,267,949,291.9122 211 299,748,18. 387,354,222.77383 212 32,88,979. 384,145,388.78827 213 36,38,282. 392,315,526.788 214 376,489,241. 472,834,591.79624 211 86,733,32,742. 13,226,38,264.8422 212 68,591,86,113. 88,465,983,753.77535 213 69,34,142,784. 11,886,214,646.67756 214 65,777,549,682. 12,448,44,3.6426 211 367,696,725,183. 47,116,723,6.78214 212 412,481,896,963. 558,886,515,975.7384 213 522,34,474,35. 79,945,585,382.7357 214 557,964,669,59. 746,828,922,732.74711 211 271,964,581,48. 344,435,729,83.78959 212 31,891,552,82. 41,724,215,56.77389 213 442,979,21,563. 567,48,547,543.7812 214 526,791,514,852. 681,419,524,161.7738 211 849,396,693,19. 1,27,683,999,319.82652 212 13,66,98,11. 1,283,736,251,92.875 213 1,384,916,764,438. 1,694,935,468,814.8179 214 1,763,78,47,328. 2,17,464,194,35.8123 211 1,476,677,453,814. 2,12,383,741,532.7238 212 1,98,19,47,237. 2,89,851,37,439.6798 213 2,446,448,128,599. 3,46,231,249,75.772 214 2,979,799,459,658. 3,916,789,366,423.7678 211 37,661,25. 52,856,78.71252 212 48,118,835. 66,626,123.72222 213 54,953,87. 75,25,27.73247 214 6,69,77. 8,69,139.75214 211 664,393,639,61. 925,236,734,794.7188 212 814,421,24,78. 1,119,62,225,729.72777 213 1,118,437,36,39. 1,588,22,2,15.743 214 1,177,718,564,881. 1,661,533,2,316.7881 3 KAEF PT. KIMIA FARMA 211 2,443,15,487,283. 3,481,166,441,259.7182

13 212 2,599,74,13,367. 3,734,241,11,39.6961 213 3,55,921,946,994. 4,348,73,988,385.7282 214 3,135,542,319,6. 4,521,24,379,759.69355 211 49,51,431,. 151,94,461,45.32762 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 4 KBLM PT. RICKY PUTRA GLOBALINDO PT. KABELINDO MURNI 212 61,56,242,77. 176,73,979,672.34548 213 62,125,464,282. 192,555,731,18.32264 214 8,959,311,191. 222,32,47,528.36419 211 3,58,621,36,619. 5,78,664,117,37.61941 212 4,142,488,86,541. 6,63,89,553,343.62473 213 4,135,86,565,9. 6,854,889,233,121.6323 214 4,572,218,41,4. 7,512,115,37,587.6865 211 14,33,726. 17,957,972..78148 212 16,819,413. 21,31,925..78924 213 2,513,184. 25,662,992..79933 214 25,16,2. 29,15,275..85817 211 246,99,84,681. 328,459,768,3.75172 212 284,652,639,12. 385,37,5,333.73929 213 32,323,719,956. 418,668,758,96.72211 214 392,784,5,228. 526,573,62,57.74592 211 1,295,8,399. 1,55,559,487.862 212 1,317,817,94. 1,59,185,293.8732 213 1,453,786,86. 1,663,385,19.87399 214 1,725,997,7. 1,945,383,31.88723 211 13,53. 162,564.8295 212 151,853. 188,53.875 213 158,569. 193,88.81787 214 162,892. 21,71.8759 211 6,126,58. 7,363,659.83193 212 6,921,21. 8,277,485.83615 213 9,47,817. 1,71,988.84543 214 1,5,112. 12,255,427.85677 211 963,22,68,567. 1,234,986,291,42.77994 212 1,182,588,583,988. 1,476,987,71,63.868 213 1,377,62,385,374. 1,72,447,98,851.8887 214 1,548,363,389,78. 1,866,977,26,15.82934 211 493,53,991,86. 616,394,673,133.863 212 585,171,25,983. 749,972,72,55.7826 213 711,537,361,541. 984,185,12,135.72297 214 943,887,339,715. 1,185,443,58,242.79623 211 794,327,97,95. 864,752,6,95.91856 212 924,249,1,518. 1,2,197,78,16.9595 213 939,954,28,952. 1,32,787,438,869.9111

14 214 841,195,579,256. 919,537,87,594.9148 211 171,149,868. 564,51,178.3343 41 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 212 22,564,26. 719,951,793.28136 213 261,82,94. 867,66,542.3194 214 261,747,135. 879,253,383.29769 211 433,938,241,819. 813,342,78,952.53352 212 634,412,985,295. 1,19,825,893,34.53275 213 86,917,558,963. 1,55,519,937,691.53597 214 978,85,415,33. 1,88,262,91,697.5259 211 436,394,128. 918,532,462.4751 212 55,434,526. 929,876,824.54355 213 358,283,983. 85,746,.44466 214 44,752,388. 863,27,535.46889 211 32,234,427,169. 648,375,23,795.46614 212 341,349,583,616. 717,788,399,47.47556 213 315,414,276,31. 641,284,586,295.49185 214 331,723,96,863. 671,398,849,823.4948 211 1,53,345,49,712. 1,654,671,98,358.63659 212 1,169,224,54,93. 1,851,152,825,559.63162 213 1,25,785,675,22. 2,27,899,42,527.61679 214 1,411,934,917,918. 2,38,23,551,971.6117 211 11,477,693. 23,469,218.4895 212 13,422,128. 27,33,248.49159 213 14,978,947. 3,757,435.487 214 17,412,413. 34,511,534.5454

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 39,88,75..126842319 1 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 41,59,325..981924 213 4,383,932 5,77,251..86348441 214 5,395,293 58,22,6..92669828 211 684,562 11,69,514..5896564 212 1,132,247 12,869,793..8797795 213 12,33 15,35,754..783873 214 269,868 16,42,897..1682165 211 2,66,365 15,354,878..134573847 212 2,287,242 17,819,884..128353361 213 2,286,639 21,267,47..17518149 214 2,531,681 24,91,211..11632258 211 55,322,166,8 355,579,996,944..155582897 212 44,57,71,367 312,342,76,278..142496344 213 35,3,416,158 314,746,644,499..111297187 214 54,898,874,758 349,894,783,575..1569195 211 26,356,889,656 544,282,443,363..4842523 212 43,89,882,12 612,224,219,835..7169862 213 5,19,54,731 765,881,49,376..655394 214 22,58,7,759 897,281,657,71..2458392 211 4,891,673 53,715,95..9165559 212 4,779,446 59,389,45..847648 213 3,416,635 77,611,416..4422325 214 5,146,323 85,938,885..59883521 211 3,61,516 18,151,331..19841683 212 4,763,388 22,755,16..29332213 213 5,12,294 26,67,241..18838825 214 5,274,9 28,884,973..1825866 211 1,63,56 1,95,51..97124323 212 1,35,791 12,168,517..111736 213 952,35 14,894,99..63934585 214 668,869 17,195,352..38898244 211 671,474. 8,266,417.81229147 212 1,74,577. 1,961,464.9832252 213 818,924. 14,917,59.54896535 214 379,98. 16,7,496.2274836

16 211 356,739,464 87,419,114,499..48795 1 KICI PT. KEDAUNG INDAH CAN 212 2,259,475,494 94,955,97,131..23794981 213 7,419,5,718 98,295,722,1..7548142 214 4,73,58,241 96,745,744,221..48617211 211 1,522,956,82,292 8,274,554,112,84..1845338 11 KLBF PT. KALBE FARMA 212 1,775,98,847,932 9,417,957,18,958..18848242 213 1,97,452,449,686 11,315,61,275,26..174144214 214 2,121,9,581,63 12,425,32,367,729..1771171 211 52,535,147,71 365,815,749,593..14361951 12 LION PT. LION METAL WORKS 212 85,373,721,654 433,497,42,14..196941878 213 64,761,35,816 498,567,897,161..129894747 214 49,1,63,12 6,12,716,315..8165545 211 336,995 2,69,595..125249248 13 AMGF PT. ASAHIMAS FLAT GLASS 212 346,69 3,115,421..111255911 213 338,358 3,539,393..95597748 214 458,635 3,918,391..11746767 211 218,124,16,284 1,339,57,29,82..162831365 14 TOTO PT. SURYA TOTO INDONESIA 212 235,945,643,357 1,522,663,914,388..154955825 213 236,557,513,162 1,746,177,682,568..135471616 214 293,83,98,949 2,27,288,693,678..144924554 211 19,456,696,476 118,715,558,433..1638934 15 BTON PT. BETONJAYA MANUNGGAL 212 24,761,627,15 145,1,528,67..1765153 213 25,882,922,986 176,136,296,47..146948264 214 7,63,33,9 174,157,547,15..4381282 211 3,955,272,512 19,661,62,767..21167349 16 SMGR PT. SEMEN INDONESIA 212 4,926,639,847 26,579,83,786..185357776 213 5,354,298,521 3,792,884,92..17388134 214 5,573,577,279 34,314,666,27..162425514 211 54,783,5,573 1,862,965,962,554..294663 17 ALMI PT. ALUMINDO LIGHT METAL INDUSTRY 212 13,949,141,63 1,881,568,513,922..7413571 213 26,118,732,37 2,752,78,229,77..949549 214 1,948,963,64 3,212,438,981,224..66693 211 1,897,341,682 98,19,132,648..111175659 18 LMSH PT. LIONMESH PRIMA 212 41,282,515,26 128,547,715,366..321145459 213 14,382,899,194 141,697,598,75..1154184 214 7,43,115,436 139,915,598,255..52911295 211 241,576 1,327,799..181937176 19 SMSM PT. SELAMAT SEMPURNA 212 268,543 1,441,24..1863324 213 352,71 1,712,7..25932738 214 421,467 1,749,395..24921576 2 PICO PT. PELANGI INDAH CAN 211 12,63,196,79 561,84,337,25..224846

17 212 11,137,571,657 594,616,98,268..1873693 213 15,439,372,429 521,4,235,614..29611365 214 16,153,616,369 525,625,57,164..3732177 211 19,826,481,329 1,455,62,557,37..75449938 21 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 212 169,741,648,691 1,486,921,371,36..114156439 213 14,962,314,423 1,762,32,3,123..59568893 214 137,618,9,727 1,656,7,19,1..831284 211 23,987,816 361,182,183..66414727 212 16,956,4 42,18,96..42167775 213 15,994,295 42,782,548..381833 214 14,456,26 463,347,124..31199633 211 232,444,935 34,82,98,424..76267 212 352,726,678 379,9,742,389..928471 213 831,855,726 459,118,935,528..1811852 214 396,296,296 44,727,374,151..899187 211 16,155,61,216 237,957,245,281..678964 212 37,887,2,425 385,193,553,451..98358864 213 55,415,73,82 475,428,24,24..116559611 214 35,472,3,143 523,9,642,65..677751 211 5,976,79,919 214,237,879,424..27897919 212 7,962,693,771 249,746,467,756..3188319 213 11,44,14,188 31,989,488,699..3788216 214 16,48,714,984 331,574,891,637..4974352 211 42,675,154,847 934,765,927,864..4565336 212 74,626,183,474 1,249,84,835,89..597855 213 114,437,68,83 1,47,59,394,892..7784521 214 123,465,43,948 1,7,24,93,895..7261799 211 128,449,344,52 2,18,516,519,57..589776 212 353,431,619,485 2,42,793,382,29..145998259 213 325,127,42,664 2,811,62,982,142..1156372 214 283,36,914,211 2,917,83,567,355..97138429 211 8,64,426 19,329,758..41722636 212 9,945,296 26,247,527..37894115 213 1,818,486 27,44,594..39476967 214 1,181,83 28,38,63..35873359 211 129,537,165,558 741,62,811,864..174799172 212 77,31,783,553 1,27,251,153,9..6431236 213 132,322,27,861 1,229,11,26,881..17665578 214 112,34,822,6 1,332,97,675,785..84255515 211 171,763,175,754 1,794,399,675,18..9572185 212 25,763,997,378 2,76,347,58,785..999914

18 213 215,642,329,977 2,471,939,548,89..8723686 214 236,531,7,864 2,968,184,626,297..796888 211 5,172,45,68 118,33,62,852..43818417 31 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 5,38,221,363 135,849,51,61..3974277 213 6,195,8,338 175,118,921,46..353853 214 2,657,665,45 172,736,624,689..15385651 211 586,362,346,43 4,25,374,395,321..137955458 212 635,176,93,653 4,632,984,97,719..13798673 213 638,535,18,795 5,47,957,915,85..11873239 214 584,293,62,124 5,592,73,492,96..14473667 211 2,362,497. 5,225,833..4528463 212 2,68,872. 7,18,89..373334225 213 2,528,69. 15,722,197..16835664 214 1,746,644. 2,862,439..83721946 211 26,148,879,995 237,592,38,314..1157772 212 36,197,747,37 273,893,467,429..132159951 213 39,45,652,821 343,61,54,89..114815134 214 4,756,78,282 411,348,79,57..9979125 211 56,784,371 1,556,6,855..36479725 212 31,115,755 1,714,834,43..1814549 213 34,62,336 2,84,567,189..1667925 214 34,69,74 2,227,42,59..1557728 211 21,77 154,319..13658719 212 22,742 182,274..12476826 213 22,297 213,994..1419451 214 22,125 236,29..93738481 211 1,11,583 6,964,227..158177354 212 1,135,914 8,87,56..12897772 213 999,766 1,284,843..77812386 214 956,49 14,38,926..6655384 211 12,415,12,24 1,139,715,256,754..15653688 212 134,68,283,255 1,664,779,358,215..8532163 213 147,68,449,13 2,196,518,364,473..672199 214 127,657,349,869 2,282,666,78,493..55924671 211 12,29,645,239 642,94,672,4..1915335 212 16,978,453,67 842,498,674,322..2152498 213 8,72,546,989 1,19,865,329,758..785732 214 15,111,531,641 1,17,752,424,16..1297538 211 19,2,962,627 642,954,768,386..29555676 212 23,833,78,478 722,941,339,245..32966822 213 7,678,95,359 654,296,256,935..11734891 214 2,623,713,329 647,249,655,44..31863614

19 211 151,715,42 696,166,676..217929193 41 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 212 213,421,77 745,36,835..28635337 213 27,498,62 867,4,82..311978469 214 288,73,432 991,947,134..2941282 211 115,932,533,42 759,136,918,5..152716236 212 149,149,548,25 1,24,944,681,223..123781241 213 158,15,27,921 1,822,689,47,18..86693488 214 188,577,521,74 2,142,894,276,216..881318 211 231,158,647 584,388,578..39555648 212 17,88,155 569,43,951..189326124 213 175,444,757 696,946,318..25173353 214 181,472,234 716,599,526..25324795 211 42,659,46,355 54,167,384,..787547842 212 45,523,78,819 69,494,13,942..74689952 213 16,755,83,87 611,769,745,328..2738969 214 29,767,133,172 619,383,82,66..4859326 211 14,38,819,641 1,13,865,62,422..123833359 212 15,373,851,969 1,261,572,952,461..119195526 213 16,148,465,833 1,465,952,46,752..19245334 214 174,314,394,11 1,853,235,343,636..945952 211 4,16,29 1,482,312..396878952 212 4,85,642 11,339,111..423811179 213 5,352,625 12,73,468..421351477 214 5,738,523 14,28,67..41838499

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 211 6.1 7.145.86.36 2 ALMI PT. ALUMINDO LIGHT METAL INDUSTRY 211 7.94 17.329.948.29 3 AMGF PT. ASAHIMAS FLAT GLASS 211 3.539 1.788.739.125 4 ASII PT. ASTRA INTERNATIONAL 211 11.434 5.232.83.137 5 BTON PT. BETONJAYA MANUNGGAL 211 13.694 9.46.837.164 6 CPIN PT. CHAROEN POKHPAND 211 7.27 16.8.781.452 7 DLTA PT. DELTA DJAKARTA 211 2.4 3.158.33.218 8 EKAD PT. EKADHARMA INTERNATIONAL 211 3.837 9.7.752.11 9 GGRM PT. GUDANG GARAM 211 1.318 45.844.758.127 1 GJTL PT. GAJAH TUNGGAL 211 7.399 8.176.859.59 11 HSMP PT. HANJAYAMANDALA SAMPOERNA 211 4.25 6.482.713.417 12 ICBP PT. INDOFOOD CBP 211 9.36 9.191.74.135 13 IGAR PT. CHAMPION PACIFIC INDONESIA 211 6.424 5.618.817.156 14 INAI PT. INDAL ALUMINIUM INDUSTRY 211 2.229 6.485.823.48 15 INDF PT. INDOFOOD SUKSES MAKMUR 211 5.427 21.452.723.91 16 INDS PT. INDOSPRING 211 2.584 6.324.78.16 17 INTP PT. INDOCEMENT TUNGGAL PRAKARSA 211 5.673 8.438.537.198 18 KAEF PT. KIMIA FARMA 211 5.798 9.386.72.96 19 KBLM PT. KABELINDO MURNI 211 1.448 5.988.919.3 2 KICI PT. KEDAUNG INDAH CAN 211 1.975 8.991.867.4 21 KLBF PT. KALBE FARMA 211 3.293 7.815.491.184 22 LION PT. LION METAL WORKS 211 1.666 7.745.575.144 23 LMSH PT. LIONMESH PRIMA 211 5.756 9.189.889.111 24 MERK PT. MERCK INDONESIA 211 3.58 9.43.475.396 25 PICO PT. PELANGI INDAH CAN 211 1.993 8.967.828.22 26 PYFA PT. PYRIDAM FARMA 211 1.947 6.769.328.44 27 RICY PT. RICKY PUTRA GLOBALINDO 211 2.257 4.274.81.19 ROA

111 28 ROTI PT. NIPPON INDOSARI CORPINDO 211 33.498 9.86.534.153 29 SCCO PT. SUPREME CABLE MANUFACTURING & COMERSE 211 12.94 5.618.922.75 3 SKLT PT. SEKAR LAUT 211 5.615 8.382.79.28 31 SMCB PT. HOLCIM INDONESIA 211 8.79 12.11.619.97 32 SMGR PT. SEMEN INDONESIA 211 4.898 9.24.543.21 33 SMSM PT. SELAMAT SEMPURNA 211 4.3 5.641.758.182 34 SRSN PT. INDO ACIDATAMA 211 2.12 4.358.774.66 35 STTP PT. SIANTAR TOP 211 5.521 9.81.827.46 36 TCID PT. MANDOM INDONESIA 211 4.467 7.33.637.124 37 TOTO PT. SURYA TOTO INDONESIA 211 3.256 4.624.74.163 38 TRIS PT. TRISULA INTERNATIONAL 211 4.417 9.878.782.68 39 TSPC PT. TEMPO SCAN PACIFIC 211 5.418 1.182.619.138 4 ULTJ PT. ULTRAJAYA MILK INDUSTRY 211 4.67 9.113.72.59 41 UNIT PT. NUSANTARA INTI CORPORA 211 2.453 3.925.84.1 42 UNVR PT. UNILEVER INDONESIA 211 6.778 12.882.489.397 43 WIIM PT. WISMILAK INTI MAKMUR 211 2.39 28.958.718.175

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 212 5.274 5.453.873.18 2 ALMI PT. ALUMINDO LIGHT METAL INDUSTRY 212 5.391 12.56.963.7 3 AMGF PT. ASAHIMAS FLAT GLASS 212 3.377 1.489.748.111 4 ASII PT. ASTRA INTERNATIONAL 212 11.135 4.618.88.125 5 BTON PT. BETONJAYA MANUNGGAL 212 12.36 9.334.84.171 6 CPIN PT. CHAROEN POKHPAND 212 5.895 13.546.789.373 7 DLTA PT. DELTA DJAKARTA 212 2.126 4.434.281.286 8 EKAD PT. EKADHARMA INTERNATIONAL 212 3.681 8.438.739.132 9 GGRM PT. GUDANG GARAM 212 1.458 42.522.813.98 1 GJTL PT. GAJAH TUNGGAL 212 6.461 7.68.86.88 11 HSMP PT. HANJAYAMANDALA SAMPOERNA 212 3.915 67.711.722.379 12 ICBP PT. INDOFOOD CBP 212 9.26 9.676.733.128 13 IGAR PT. CHAMPION PACIFIC INDONESIA 212 5.696 5.228.847.142 14 INAI PT. INDAL ALUMINIUM INDUSTRY 212 2.11 5.293.826.72 15 INDF PT. INDOFOOD SUKSES MAKMUR 212 5.18 16.878.729.8 16 INDS PT. INDOSPRING 212 2.474 6.345.81.81 17 INTP PT. INDOCEMENT TUNGGAL PRAKARSA 212 6.448 7.875.522.29 18 KAEF PT. KIMIA FARMA 212 5.269 8.862.696.99 19 KBLM PT. KABELINDO MURNI 212 6.43 4.796.96.33 2 KICI PT. KEDAUNG INDAH CAN 212 1.994 7.964.847.24 21 KLBF PT. KALBE FARMA 212 3.718 8.177.521.188 22 LION PT. LION METAL WORKS 212 1.948 6.768.596.197 23 LMSH PT. LIONMESH PRIMA 212 5.91 7.983.93.321 24 MERK PT. MERCK INDONESIA 212 2.799 1.694.544.189 25 PICO PT. PELANGI INDAH CAN 212 2.43 6.734.868.19 26 PYFA PT. PYRIDAM FARMA 212 2.238 6.471.345.39 27 RICY PT. RICKY PUTRA GLOBALINDO 212 2.286 4.55.78.2 ROA

113 28 ROTI PT. NIPPON INDOSARI CORPINDO 212 32.614 9.94.533.124 29 SCCO PT. SUPREME CABLE MANUFACTURING & COMERSE 212 15.393 5.8.98.114 3 SKLT PT. SEKAR LAUT 212 5.754 8.345.774.32 31 SMCB PT. HOLCIM INDONESIA 212 9.8 12.334.629.111 32 SMGR PT. SEMEN INDONESIA 212 4.8 9.127.526.185 33 SMSM PT. SELAMAT SEMPURNA 212 4.245 8.55.747.186 34 SRSN PT. INDO ACIDATAMA 212 2.8 4.469.788.42 35 STTP PT. SIANTAR TOP 212.513 8.614.81.6 36 TCID PT. MANDOM INDONESIA 212 4.337 6.883.632.119 37 TOTO PT. SURYA TOTO INDONESIA 212 3.59 4.394.696.155 38 TRIS PT. TRISULA INTERNATIONAL 212 4.7 7.532.738.98 39 TSPC PT. TEMPO SCAN PACIFIC 212 5.557 9.859.625.137 4 ULTJ PT. ULTRAJAYA MILK INDUSTRY 212 5.431 9.896.679.146 41 UNIT PT. NUSANTARA INTI CORPORA 212 2.41 4.148.775.1 42 UNVR PT. UNILEVER INDONESIA 212 6.928 14.16.492.424 43 WIIM PT. WISMILAK INTI MAKMUR 212 1.751 3.184.728.64

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 213 5.33 4.663.874.17 2 ALMI PT. ALUMINDO LIGHT METAL INDUSTRY 213 3.363 12.512.94.9 3 AMG F PT. ASAHIMAS FLAT GLASS 213 3.658 9.656.774.96 4 ASII PT. ASTRA INTERNATIONAL 213 1.672 4.158.818.14 5 BTO N PT. BETONJAYA MANUNGGAL 213 7.636 9.7.867.147 6 CPIN PT. CHAROEN POKHPAND 213 5.536 11.946.799.161 7 DLTA PT. DELTA DJAKARTA 213 1.885 6.484.32.312 8 EKAD PT. EKADHARMA INTERNATIONAL 213 3.165 7.465.722.115 9 GGR M PT. GUDANG GARAM 213 1.567 3.982.84.86 1 GJTL PT. GAJAH TUNGGAL 213 6.442 6.473.813.8 11 HSM P PT. HANJAYAMANDALA SAMPOERNA 213 3.33 6.756.732.395 12 ICBP PT. INDOFOOD CBP 213 7.969 1.717.744.18 13 IGAR PT. CHAMPION PACIFIC INDONESIA 213 5.899 5.35.859.111 14 INAI PT. INDAL ALUMINIUM INDUSTRY 213 2.143 4.679.849.7 PT. INDOFOOD SUKSES 15 INDF MAKMUR 213 5.443 14.854.752.44 16 INDS PT. INDOSPRING 213 3.2 6.2.89.67 17 INTP PT. INDOCEMENT TUNGGAL PRAKARSA 213 6.818 7.516.537.188 18 KAEF PT. KIMIA FARMA 213 5.218 8.65.73.87 19 KBL M PT. KABELINDO MURNI 213 6.864 4.522.91.12 2 KICI PT. KEDAUNG INDAH CAN 213 1.67 8.766.759.75 21 KLBF PT. KALBE FARMA 213 3.22 8.11.52.174 22 LION PT. LION METAL WORKS 213 1.693 5.413.589.13 23 LMS H PT. LIONMESH PRIMA 213 6.36 9.867.885.12 24 MER K PT. MERCK INDONESIA 213 1.472 7.91.445.252 25 PICO PT. PELANGI INDAH CAN 213 2.361 6.931.874.3 ROA

115 26 PYFA PT. PYRIDAM FARMA 213 2.4 6.33.323.35 27 RICY PT. RICKY PUTRA GLOBALINDO 213 2.36 4.67.723.8 28 ROTI PT. NIPPON INDOSARI CORPINDO 213 27.297 9.442.536.87 29 SCCO PT. SUPREME CABLE MANUFACTURING & COMERSE 213 13.52 4.945.927.6 3 SKLT PT. SEKAR LAUT 213 6.745 9.141.781.38 31 SMC B PT. HOLCIM INDONESIA 213 9.96 1.957.654.64 32 SMG R PT. SEMEN INDONESIA 213 5.499 9.261.553.174 33 SMS M PT. SELAMAT SEMPURNA 213 4.437 7.41.73.26 34 SRSN PT. INDO ACIDATAMA 213 1.642 5.265.78.38 35 STTP PT. SIANTAR TOP 213 5.241 8.441.817.78 36 TCID PT. MANDOM INDONESIA 213 4.232 7.96.617.19 37 TOT O PT. SURYA TOTO INDONESIA 213 2.865 4.6.715.135 38 TRIS PT. TRISULA INTERNATIONAL 213 4.137 6.633.736.117 39 TSPC PT. TEMPO SCAN PACIFIC 213 4.685 8.819.63.118 4 ULTJ PT. ULTRAJAYA MILK INDUSTRY 213 5.63 1.392.77.116 41 UNIT PT. NUSANTARA INTI CORPORA 213 1.734 5.213.678.2 42 UNV R PT. UNILEVER INDONESIA 213 7.225 13.964.487.421 43 WIIM PT. WISMILAK INTI MAKMUR 213 1.818 33.119.74.18

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 214 5.936 4.778.887.16 2 ALMI PT. ALUMINDO LIGHT METAL INDUSTRY 214 1.2 13.917.351.1 3 AMGF PT. ASAHIMAS FLAT GLASS 214 3.858 1.24.753.117 4 ASII PT. ASTRA INTERNATIONAL 214 1.369 4.23.88.94 5 BTON PT. BETONJAYA MANUNGGAL 214 6.74 9.52.878.44 6 CPIN PT. CHAROEN POKHPAND 214 5.972 1.296.858.84 7 DLTA PT. DELTA DJAKARTA 214 1.434 5.292.298.29 8 EKAD PT. EKADHARMA INTERNATIONAL 214 2.893 7.724.746.99 9 GGRM PT. GUDANG GARAM 214 1.595 34.968.795.93 1 GJTL PT. GAJAH TUNGGAL 214 4.851 5.958.799.17 11 HSMP PT. HANJAYAMANDALA SAMPOERNA 214 3.492 67.163.752.359 12 ICBP PT. INDOFOOD CBP 214 7.719 11.659.732.12 13 IGAR PT. CHAMPION PACIFIC INDONESIA 214 5.687 5.366.85.157 14 INAI PT. INDAL ALUMINIUM INDUSTRY 214 2.77 4.843.881.25 15 INDF PT. INDOFOOD SUKSES MAKMUR 214 5.63 15.366.732.6 16 INDS PT. INDOSPRING 214 3.593 5.755.829.56 17 INTP PT. INDOCEMENT TUNGGAL PRAKARSA 214 6.951 7.76.546.183 18 KAEF PT. KIMIA FARMA 214 4.721 8.518.694.8 19 KBLM PT. KABELINDO MURNI 214 8.721 4.259.915.32 2 KICI PT. KEDAUNG INDAH CAN 214 1.691 1.85.81.49 21 KLBF PT. KALBE FARMA 214 2.895 7.733.512.171 22 LION PT. LION METAL WORKS 214 1.625 5.393.612.82 23 LMSH PT. LIONMESH PRIMA 214 6.741 1.291.931.53 24 MERK PT. MERCK INDONESIA 214 1.869 6.169.469.253 25 PICO PT. PELANGI INDAH CAN 214 2.429 6.219 1.13.31 26 PYFA PT. PYRIDAM FARMA 214 2.377 6.363.364.15 27 RICY PT. RICKY PUTRA GLOBALINDO 214 2.211 4.667.796.13 28 ROTI PT. NIPPON INDOSARI 214 25.32 9.496.521.88 ROA

117 CORPINDO 29 SCCO PT. SUPREME CABLE MANUFACTURING & COMERSE 214 11.754 4.519.91.83 3 SKLT PT. SEKAR LAUT 214 7.33 8.847.773.5 31 SMCB PT. HOLCIM INDONESIA 214 11.299 1.565.713.39 32 SMGR PT. SEMEN INDONESIA 214 5.639 8.81.57.162 33 SMSM PT. SELAMAT SEMPURNA 214 4.433 4.636.72.241 34 SRSN PT. INDO ACIDATAMA 214 2.6 5.355.796.31 35 STTP PT. SIANTAR TOP 214 5.922 9.1.812.73 36 TCID PT. MANDOM INDONESIA 214 3.765 7.674.612.94 37 TOTO PT. SURYA TOTO INDONESIA 214 3.141 4.236.741.145 38 TRIS PT. TRISULA INTERNATIONAL 214 3.648 5.943.747.68 39 TSPC PT. TEMPO SCAN PACIFIC 214 4.446 9.114.69.14 4 ULTJ PT. ULTRAJAYA MILK INDUSTRY 214 4.77 1.258.761.97 41 UNIT PT. NUSANTARA INTI CORPORA 214 1.45 4.796.642.1 42 UNVR PT. UNILEVER INDONESIA 214 7.896 12.53.55.42 43 WIIM PT. WISMILAK INTI MAKMUR 214 1.628 25.674.79.84

118 Lampiran 7: Hasil Statistik Deskriptif Descriptive Statistics N Minimum Maximum Mean Std. Deviation PP 172.513 33.498 5.38241 4.752577 PI 172 3.158 67.711 1.56695 1.45865 RO 172.81 1.13.71246.159942 ROA 172.1.452.1183.99345 Valid N (listwise) 172 Sumber: Data diolah 216 dengan spss 21

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.81999 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

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).245.3 8.15. 1 PP.2.1.11 1.582.115.989 1.11 PI.4.1.45 6.325..991 1.9 RO -.251.4 -.45-6.348..997 1.3 a. Dependent Variable: ROA Sumber: Data diolah 216 dengan SPSS 21

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-13.3. 1. 1 PP..1.. 1. PI..1.. 1. RO..4.. 1. a. Dependent Variable: AbsUt Sumber: Data diolah 216 dengan SPSS 21

122 d. Uji Autokorelasi Model Summary b Model R R Square Adjusted R Square Std. Error of the Estimate Durbin-Watson 1.565 a.319.37.8272 1.866 a. Predictors: (Constant), RO, PI, PP b. Dependent Variable: ROA Sumber: Data diolah 216 dengan SPSS 21

123 Lampiran 9: Hasil Uji Kelayakan Model a. Uji Koefiesien Determinasi Model Summary b Model R R Square Adjusted R Square Std. Error of the Estimate 1,565 a,319,37,8272 a. Predictors: (Constant), RO, PI, PP b. Dependent Variable: ROA Sumber: Data diolah 216 dengan SPSS 21 b. Uji F ANOVA a Model Sum of Squares df Mean Square F Sig. Regression.538 3.179 26.215. b 1 Residual 1.15 168.7 Total 1.688 171 a. Dependent Variable: ROA b. Predictors: (Constant), RO, PI, PP Sumber: Data diolah 216 dengan SPSS 21

124 Lampiran 1: Hasil Uji Hipotesis a. Uji t (Test Of Sognificant) Coefficients a Model Unstandardized Coefficients Standardized Coefficients B Std. Error Beta t Sig. (Constant).245.3 8.15. 1 PP.2.1.11 1.582.115 PI.4.1.45 6.325. RO -.251.4 -.45-6.348. a. Dependent Variable: ROA Sumber: Data diolah 216 dengan SPSS 21 b. Analisis Regresi Berganda