L LAMPIRAN NET SALES SAMPEL PENELITIAN Perusahaan Manufaktur Sektor Aneka Industri ( Di nyatakan dalam jutaan rupiah ) No. Nama perusahaan Net Sales (2008) Net Sales (2009) Net Sales (200) Astra International Tbk 9,064,000 98,526,000 29,99,000 2 Astra Auto Part Tbk 5,28,25 5,265,98 6,255,09 3 Indo Kordsa Tbk,63,886,500,639,805,359 4 Goodyear Indonesia Tbk,244,59,292,89 93,3 5 Gajah Tunggal Tbk 8,9,35 6,939,569 0,935,334 Indomobil Sukses 6 International Tbk,333,604,69,45 2,006,840 Nipress Tbk 480,45 29,929 400,894 8 Selamat Sempurna Tbk,353,586,34,65,56,86 9 Indo Rama Synthetic Tbk 553,83 489,948 66,93 0 Nusantara Inti Corpora Tbk 83,03 24,35 3,353 Sumi Indo Kabel Tbk,645,326 862,2,226,30 2 KMI Wire and Cable Tbk,3,928 822,23,228,092 3 Kabelindo Murni Tbk 539,69 30,330 542,68 4 Supreme Cabel Manufacturing and Commerce Tbk 2,2,03,50,0 2,98,396 5 Voksel Electric Tbk 2,26,484,29,3,309,50
L2 Perusahaan Keuangan Sub Sektor Lembaga Pembiayaan ( Di nyatakan dalam jutaaan rupiah ) No. Nama perusahaan Net Sales (2008) Net Sales (2009) Net Sales (200) Adira Dinamika Multi Finance Tbk 2,330,5 2,,866 2,8,888 2 Buana Finance Tbk 25,28 248,68 25,39 3 BFI Finance Indonesia Tbk 620,02 42,52 43,059 4 Clipan Finance Indonesia Tbk 323,342 329,385 402,624 5 Mandala Multifinance Tbk 625,039 636,556 843,388 6 Trust Finance Indonesia Tbk 42,23 4,428 5,238 Verena Multi Finance Tbk 45,630 54,58 95,452 Wahana Ottomitra Multiartha 8 Tbk 4,035 9,685 30,82
L3 LAMPIRAN 2 NET INCOME SAMPEL PENELITIAN Perusahaan Manufaktur Sektor Aneka Industri ( Di nyatakan dalam jutaan rupiah ) No. Nama perusahaan Net Income (2008) Net Income (2009) Net Income (200) Astra International Tbk 9,9,000 0,040,000 4,366,000 2 Astra Auto Part Tbk 566,025 68,265,4,9 3 Indo Kordsa Tbk 94,5 2,05 34,60 4 Goodyear Indonesia Tbk 82 2,085,45 5 Gajah Tunggal Tbk 99,89 6,8 99,259 6 Indomobil Sukses International Tbk 2,93 4,860 6,802 Nipress Tbk,550 3,685 2,622 8 Selamat Sempurna Tbk 9,4 32,850 50,420 9 Indo Rama Synthetic Tbk,408,36 25,925 0 Nusantara Inti Corpora Tbk 2,065 2,084,34 Sumi Indo Kabel Tbk 9,686 28,8 4,600 2 KMI Wire and Cable Tbk 26,644 20,05 48,35 3 Kabelindo Murni Tbk 3,98,695 3,92 4 Supreme Cabel Manufacturing and Commerce Tbk,29 8,46 60,63 5 Voksel Electric Tbk 5,23 53,563 0,066 Perusahaan Keuangan Sub Sektor Lembaga Pembiayaan ( Di nyatakan dalam jutaaan rupiah ) No. Nama perusahaan Net Income (2008) Net Income (2009) Net Income (200) Adira Dinamika Multi Finance Tbk,020,233,22,400,46,906 2 Buana Finance Tbk 5,2 4,63 60,5 3 BFI Finance Indonesia Tbk 23,6 205,096 259,85 4 Clipan Finance Indonesia Tbk 2,84 50,253 200, 5 Mandala Multifinance Tbk 05,308 08,05 32,662 6 Trust Finance Indonesia Tbk 2,20 6,2 8,549 Verena Multi Finance Tbk,928 6,223 25,92 8 Wahana Ottomitra Multiartha Tbk 20, 60,6 3,86
L4 LAMPIRAN 3 STANDAR DEVIASI DAN RATA-RATA Perusahaan Manufaktur Sektor Aneka Industri No. Nama Standar Deviasi Rata-rata perusahaan Net Sales Net Income Net Sales Net Income Astra International Tbk 225325 245860.28 6,463,500 2,58,500 Astra Auto Part 2 Tbk 08328.66 20684.428 488,44 28,5 3 Indo Kordsa Tbk 325.86 59909.62204 83,3 9,693 4 Goodyear Indonesia Tbk 8580.39 65422.68 (525,54) 3,302 5 Gajah Tunggal Tbk 34666 3284.6225,369,00 (30) 6 Indomobil Sukses International Tbk 30056.28 2069.269 336,68 86,95 Nipress Tbk 22329.88 4809.40326 (39,82) 5,536 8 Selamat Sempurna Tbk 429.22 6835.50535 04,00 29,45 9 Indo Rama Synthetic Tbk 34954.6 503.0055 3,562 9,259 0 Nusantara Inti Corpora Tbk 3533.228 534.52266 5,58 (359) Sumi Indo Kabel Tbk 8336.44 33.394 (209,53) (46,543) 2 KMI Wire and Cable Tbk 93080.59 2322.254 (25,98) 0,836 3 Kabelindo Murni Tbk 3396.3 394.0843,46 (33) 4 Supreme Cabel Manufacturing and Commerce Tbk 92295.8 2482.684 35,683 24,2 5 Voksel Electric Tbk 84024.085 64928.6659 (48,95) 2,45
L5 Perusahaan Keuangan Sub Sektor Lembaga Pembiayaan No. Nama Standar Deviasi Rata-rata perusahaan Net Sales Net Income Net Sales Net Income Adira Dinamika Multi Finance Tbk 822.62 448.4364 (05,935) 223,83 2 Buana Finance Tbk 3409.484 2062.642 6 4,63 3 BFI Finance Indonesia Tbk 8953.422 50.00 (9,522) 3,2 4 Clipan Finance Indonesia Tbk 454.4 9248.24959 39,64 43,99 5 Mandala Multifinance Tbk 3808.56 5386.64356 09,5 3,6 6 Trust Finance Indonesia Tbk 96.5446 26.35352 4,50 3,4 Verena Multi Finance Tbk 2255.09 384.3398 24,9 6,992 8 Wahana Ottomitra Multiartha Tbk 385.606 26325.58546 8,34 58,55
L6 LAMPIRAN 4 KOEFISIEN VARIASI, INDEKS ECKEL DAN STATUS (PERATA LABA ATAU NON PERATA LABA) Perusahaan Manufaktur Sektor Aneka Industri No. Nama perusahaan Koefisien Variansi Indeks Net Sales Net Income Eckel Keterangan Astra International Tbk.29 0.95 0.33638 Perata laba 2 Astra Auto Part Tbk.45 0.42 0.289388222 Perata laba 3 Indo Kordsa Tbk 3.3 3.04 0.854653 Perata laba 4 Goodyear Indonesia Tbk (.54) 50. - 32.448662 Perata laba 5 Gajah Tunggal Tbk 2. (03.82) - 38.265083 Perata laba 6 Indomobil Sukses International Tbk 0.09.38 Non perata 5.48463 laba Nipress Tbk (5.) 0.8-0.52033 Perata laba 8 Selamat Sempurna Tbk.3 0.5 0.506354008 Perata laba 9 Indo Rama Synthetic Tbk 4.28 0.8 0.89530423 Perata laba 0 Nusantara Inti Corpora Tbk 2.48 (.49) - 0.60365259 Perata laba Sumi Indo Kabel Tbk (3.8) (0.68) 0.5955 Perata laba 2 KMI Wire and Cable Tbk (3.69) 2.9-0.592935638 Perata laba 3 Kabelindo Murni Tbk 232.23 (96.8) -0.468406 Perata laba 4 Supreme Cabel Manufacturing and Commerce Tbk 25.8.00 0.03866939 Perata laba 5 Voksel Electric Tbk (0.8) 26.89-53.2858284 Perata laba
L Perusahaan Keuangan Sub Sektor Lembaga Pembiayaan No. Nama perusahaan Koefisien Variansi Indeks Net Sales Net Income Eckel Keterangan Adira Dinamika Multi Finance Tbk (.38) 0.20-0.02094 Perata laba 2 Buana Finance Tbk 6,80.2 4.44 0.00065330 Perata laba 3 BFI Finance Indonesia Tbk (0.86) 4.6-4.8225695 Perata laba 4 Clipan Finance Indonesia Tbk.20 0.2 0.5682386 Perata laba 5 Mandala Multifinance Tbk.2.3 0.8893098 Perata laba 6 Trust Finance Indonesia Tbk 0.22 0.40 Non perata.8399638 laba Verena Multi Finance Tbk 0.9 0.55 0.609448 Perata laba 8 Wahana Ottomitra Multiartha Tbk 0.46 0.45 0.9080595 Perata laba
L8 LAMPIRAN 5 HASIL PENELETIAN KOLMOGOROV SMIRNOV One-Sample Kolmogorov-Smirnov Test N Normal Parameters a,b Mean Most Extreme Differences Kolmogorov-Smirnov Z Asymp. Sig. (2-tailed) Std. Deviation Absolute Positive Negative a. Test distribution is Normal. b. Calculated from data. Jenis Ukuran Net Profit Financial Profitabilitas Usaha Perusahan Margin Leverage Return On Asset 69 69 69 69 69 69.65 5843393.90.055.2564.554.088.480 926528..338.6649.2090.08448.48.433.286.350.090.54.26.433.254.308.090.54 -.48 -.383 -.286 -.350 -.065 -.48 3.42 3.596 2.38 2.90.4.28.000.000.000.000.632.05
L9 LAMPIRAN 6 HASIL ANALISIS MANN WHITNEY TEST Ranks Jenis Usaha Total N Mean Rank Sum of Ranks 63 35.50 2236.50 63 Mann-Whitney U Wilcoxon W Z Test Statistics b Asymp. Sig. (2-tailed) Exact Sig. [2*(-tailed Sig.)] a. Not corrected for ties. Jenis Usaha 5.500 8.500 -.83.46.52 a b. Grouping Variable: Ranks Ukuran Perusahan Total N Mean Rank Sum of Ranks 63 35.9 2255.00 63 Test Statistics b Mann-Whitney U Wilcoxon W Z Asymp. Sig. (2-tailed) Exact Sig. [2*(-tailed Sig.)] a. Not corrected for ties. Ukuran Perusahan 39.000 60.000 -.065.28.300 a b. Grouping Variable:
L0 Ranks Profitabilitas Total N Mean Rank Sum of Ranks 63 34.56 2.50 63 Mann-Whitney U Wilcoxon W Z Test Statistics b Asymp. Sig. (2-tailed) Exact Sig. [2*(-tailed Sig.)] a. Not corrected for ties. Profitabilitas 6.500 2.500 -.588.55.56 a b. Grouping Variable: Ranks Net Profit Margin Total N Mean Rank Sum of Ranks 63 34.3 265.00 63 Mann-Whitney U Wilcoxon W Z Test Statistics b Asymp. Sig. (2-tailed) Exact Sig. [2*(-tailed Sig.)] a. Not corrected for ties. Net Profit Margin 49.000 265.000 -.855.393.40 a b. Grouping Variable:
L LAMPIRAN HASIL ANALISIS T-TEST Group Statistics Financial Leverage N Mean Std. Deviation Std. Error Mean 63.522.220.0236 Levene's Test for Equality of Variances t-test for Equality of Means Independent Samples Test F Sig. t df Sig. (2-tailed) Mean Difference Std. Error Difference Equal variances assumed 9.059 Financial Leverage.004 Equal variances not assumed.944 2.593 6 39.20.349.03.0843.0843.0894.03253 95% Confidence Interval of the Difference Lower Upper -.0940.0860.26283.503 Group Statistics N Mean Std. Deviation Std. Error Mean Return On Asset 63.0892.0863.004
L2 Levene's Test for Equality of Variances t-test for Equality of Means Independent Samples Test F Sig. t df Sig. (2-tailed) Mean Difference Std. Error Difference Equal variances assumed 2.855 Return On Asset.096 Equal variances not assumed.345.62 6 0.92.3.544.0254.0254.03633.0999 95% Confidence Interval of the Difference Lower Upper -.0599 -.0389.08505.0569
L3 LAMPIRAN 8 HASIL ANALISIS REGRESI LOGISTIK SERENTAK Omnibus Tests of Model Coefficients Block Model Chi-square df Sig. 3.323 6.6 3.323 6.6 3.323 6.6 Model Summary -2 Log likelihood Cox & Snell R Square Nagelkerke R Square 3.44 a.04.05 a. Estimation terminated at iteration number 0 because parameter estimates changed by less than.00. Hosmer and Lemeshow Test Chi-square df Sig. 0.94 8.252 Contingency Table for Hosmer and Lemeshow Test 2 3 4 5 6 8 9 0 = Observed Expected Total 6.93 6.54 6.69 6.635 5 6.55 6 6.45 6.354 6.38 5 5.8 5 4.642 6
L4 Classification Table a Predicted Observed Percentage Correct 63 00.0 Overall Percentage 9.3 a. The cut value is.500 a X X2 X3 X4 X5 X6 Constant Variables in the Equation B S.E. Wald df Sig. Exp(B) Lower Upper -.260.055.42.232.284.036 2.242.000.000.044.834.000.000.000 -.258 6.29.00.969.3.000 42684.3 -.434.552.08.80.648.03 3.53-2.62 2.48.234.26.063.000 8.265-3.5 9.66.48.0.024.000 404983.294.66.03.860.342 a. Variable(s) entered on step : X, X2, X3, X4, X5, X6. 95.0% C.I.for EXP(B)
L5 LAMPIRAN 9 HASIL ANALISIS REGRESI LOGISTIK TERPISAH TAHAP I Omnibus Tests of Model Coefficients Block Model Chi-square df Sig. 3.322 5.65 3.322 5.65 3.322 5.65 Model Summary -2 Log likelihood Cox & Snell R Square Nagelkerke R Square 3.449 a.04.05 a. Estimation terminated at iteration number 0 because parameter estimates changed by less than.00. Hosmer and Lemeshow Test Chi-square df Sig. 0.238 8.249 2 3 4 5 6 8 9 0 Contingency Table for Hosmer and Lemeshow Test = = Non Observed Expected Observed Expected Total 6.938 0.062 6.49 0.25 6.68 0.39 6.635 0.365 5 6.56 2.424 6 6.46.524 6.355 0.645 6.39 0.86 5 5.82 2.88 5 4.639.36 6
L6 Classification Table a Predicted Observed Percentage Correct 63 00.0 Overall Percentage a. The cut value is.500 9.3 a X X2 X4 X5 X6 Constant Variables in the Equation 95.0% C.I.for EXP(B) B S.E. Wald df Sig. Exp(B) Lower Upper -.265.049.456.228.282.036 2.204.000.000.043.835.000.000.000 -.435.554.08.9.64.03 3.608-2.9 2.449.28.25.062.00.553-3.950.555.23.60.09.000 593.34.304.642.034.853.355 a. Variable(s) entered on step : X, X2, X4, X5, X6.
L LAMPIRAN 0 HASIL ANALISIS REGRESI LOGISTIK TERPISAH TAHAP II Omnibus Tests of Model Coefficients Block Model Chi-square df Sig. 3.00 4.546 3.00 4.546 3.00 4.546 Model Summary -2 Log likelihood Cox & Snell R Square Nagelkerke R Square 3.00 a.044.098 a. Estimation terminated at iteration number because parameter estimates changed by less than.00. Hosmer and Lemeshow Test Chi-square df Sig. 8.409 8.395 2 3 4 5 6 8 9 0 Contingency Table for Hosmer and Lemeshow Test = Total Observed Expected 6.850 6.58 6.0 6.65 6.595 5 6.498 6 6.362 6.29 5 5.839 5 4.6 6
L8 Classification Table a Predicted Observed Percentage Correct 63 00.0 Overall Percentage a. The cut value is.500 9.3 a X X4 X5 X6 Constant Variables in the Equation B S.E. Wald df Sig. Exp(B) Lower Upper -.33.048.629.202.263.034 2.04 -.494.58.09.55.60.02 3.65-3.0 2.369.65.204.049.000 5.5-5.329 6.685.635.425.005.000 239.34.42.626.069.93.533 a. Variable(s) entered on step : X, X4, X5, X6. 95.0% C.I.for EXP(B)
L9 LAMPIRAN HASIL ANALISIS REGRESI LOGISTIK TERPISAH TAHAP III Omnibus Tests of Model Coefficients Block Model Chi-square df Sig. 2.94 3.405 2.94 3.405 2.94 3.405 Model Summary -2 Log likelihood Cox & Snell R Square Nagelkerke R Square 3.856 a.04.093 a. Estimation terminated at iteration number 6 because parameter estimates changed by less than.00. Hosmer and Lemeshow Test Chi-square df Sig. 0.49 8.233 Contingency Table for Hosmer and Lemeshow Test 2 3 4 5 6 8 9 0 = Observed Expected 6.824 6.56 6.699 6.635 5 6.568 6.525 6 6.4 6 6.22 5 5.88 6 4.642 Total 6
L20 Classification Table a Predicted Observed Percentage Correct 63 00.0 Overall Percentage a. The cut value is.500 Variables in the Equation 9.3 X a X5 X6 Constant 95.0% C.I.for EXP(B) B S.E. Wald df Sig. Exp(B) Lower Upper -.6.945.546.24.309.048.969-3.20 2.32.93.6.040.000 3.84-5.624 6.630.20.396.004.000 58.600.345.589.04.828.42 a. Variable(s) entered on step : X, X5, X6. LAMPIRAN 2
L2 HASIL ANALISIS REGRESI LOGISTIK TERPISAH TAHAP IV Omnibus Tests of Model Coefficients Block Model Chi-square df Sig. 2.020 2.364 2.020 2.364 2.020 2.364 Model Summary -2 Log likelihood Cox & Snell R Square Nagelkerke R Square 38.5 a.029.065 a. Estimation terminated at iteration number 6 because parameter estimates changed by less than.00. Hosmer and Lemeshow Test Chi-square df Sig. 0.243 8.248 Contingency Table for Hosmer and Lemeshow Test 2 3 4 5 6 8 9 0 = Observed Expected Total 6.90 6.8 8.59 8 6.586 5 6.545 6 6.469 6.266 6.03 5 5.930 4 4.002 5
L22 Classification Table a Predicted Observed Percentage Correct 63 00.0 Overall Percentage a. The cut value is.500 9.3 a X X5 Constant Variables in the Equation 95.0% C.I.for EXP(B) B S.E. Wald df Sig. Exp(B) Lower Upper -.942.898.0.294.390.06 2.265-2.59 2.304.265.26.05.00 6.84 -.559.303.84.668.52 a. Variable(s) entered on step : X, X5.
L23 LAMPIRAN 3 HASIL ANALISIS REGRESI LOGISTIK TERPISAH TAHAP V Omnibus Tests of Model Coefficients Block Model Chi-square df Sig..930.335.930.335.930.335 Model Summary -2 Log likelihood Cox & Snell R Square Nagelkerke R Square 39.840 a.03.030 a. Estimation terminated at iteration number 6 because parameter estimates changed by less than.00. Hosmer and Lemeshow Test Chi-square df Sig. 20.088 8.00 Contingency Table for Hosmer and Lemeshow Test 2 3 4 5 6 8 9 0 = Total Observed Expected 6.3 6.652 6.50 8.430 8 6.46 3 5.46 6 5 6.33 6 6.23 6.089 6 5.089 6
L24 Classification Table a Predicted Observed Percentage Correct 63 00.0 Overall Percentage 9.3 a. The cut value is.500 a X5 Constant a. Variable(s) entered on step : X5. Variables in the Equation B S.E. Wald df Sig. Exp(B) Lower Upper -2.056 2.90.88.348.28.002 9.359 -.365.066.639.200.255 95.0% C.I.for EXP(B)