LAMPIRAN
LAMPIRAN I Perhitungan rasio likuiditas, rasio solvabilitas, rasio profitabilitas, dan rasio aktivitas pada PTPN III A. 2005 1. Rasio Likuiditas a. Quick Ratio b. Cash Ratio 2. Rasio Solvabilitas a. Debt to Assets (DTA) Debt toassets Ratio = Debt to Assets Ratio = b. Debt to Equity (DTE)
3. Rasio Profitabilitas a. Return on Investment (ROI) b. Return on Equity (ROE) 4. Rasio Aktivitas a. Fixed Assets Turn Over (FATO) b. Total Asset Turn Over (TATO) B. 2006
1. Rasio Likuiditas a. Quick Ratio b. Cash Ratio 2. Rasio Solvabilitas a. Debt to Assets (DTA) Debt toassets Ratio = Debt to Assets Ratio = b. Debt to Equity (DTE) 3. Rasio Profitabilitas a. Return on Investment (ROI)
b. Return on Equity (ROE) 4. Rasio Aktivitas a. Fixed Assets Turn Over (FATO) b. Total Asset Turn Over (TATO) C. 2007 1. Rasio Likuiditas a. Quick Ratio
b. Cash Ratio 2. Rasio Solvabilitas a. Debt to Assets (DTA) Debt to Assets Ratio = Debt to Assets Ratio = b. Debt to Equity (DTE) 3. Rasio Profitabilitas a. Return on Investment (ROI) b. Return on Equity (ROE)
4. Rasio Aktivitas a. Fixed Assets Turn Over (FATO) b. Total Asset Turn Over (TATO) D. 2008 1. Rasio Likuiditas a. Quick Ratio b. Cash Ratio
2. Rasio Solvabilitas a. Debt to Assets (DTA) Debt to Assets Ratio = Debt to Assets Ratio = b. Debt to Equity (DTE) 3. Rasio Profitabilitas a. Return on Investment (ROI) b. Return on Equity (ROE)
4. Rasio Aktivitas a. Fixed Assets Turn Over (FATO) b. Total Asset Turn Over (TATO)
LAMPIRAN II Rasio Keuangan PT. Perkebunan Nusantara III dan PT. Perkebunan Nusantara IV dari tahun 2005 2008. Rasio Keuangan PT. Perkebunan Nusantara III Tahun QR CR DTR DTE ROI ROE FATO TATO 2005 0.5222 0.277 0.5578 1.2615 0.1682 0.3806 1.2736 0.9669 2006 0.4153 0.1558 0.5679 1.31435 0.0982 0.2274 4.2169 0.8661 2007 0.9175 0.7408 0.5179 1.0784 0.1772 0.369 5.8372 0.99 2008 0.7528 0.6719 0.4981 0.9953 0.1673 0.3344 4.03 0.67 Sumber: Laporan Keuangan PT. Perkebunan Nusantara III Rasio Keuangan PT. Perkebunan Nusantara IV Tahun QR CR DTR DTE ROI ROE FATO TATO 2005 0.6076 0.3734 0.4728 0.9026 0.0885 0.1689 1.2947 0.915 2006 0.55 0.2959 0.5574 1.2597 0.0464 0.105 1.017 0.7138 2007 1.0514 0.8967 0.5503 1.2237 0.1328 0.2955 1.2552 0.7976 2008 0.7698 0.5541 0.5 1.0001 0.1605 0.3211 1.3312 0.9245 Sumber: Laporan Keuangan PT. Perkebunan Nusantara IV
LAMPIRAN III Hasil uji independent sample t-test Group Statistics PTPN N Mean Std. Deviation Std. Error Mean QR PTPN 3 4.651950.2262195.1131098 4.744700.2246474.1123237 CR PTPN 3 4.461375.2885419.1442710 4.530025.2673176.1336588 DTR PTPN 3 DTE PTPN 3 ROI PTPN 3 ROE PTPN 3 4.535425.0329421.0164711 4.520125.0405981.0202991 4 1.162388.1504305.0752153 4 1.096525.1729203.0864601 4.152725.0366238.0183119 4.107050.0501414.0250707 4.327850.0697830.0348915 4.222625.1028431.0514215
FATO PTPN 3 TATO PTPN 3 4 3.839425 1.8932661.9466330 4 1.224525.1417882.0708941 4.873250.1457882.0728941 4.837725.1007782.0503891 Independent Samples Test Levene's Test for Equality of Variances F Sig. t df Sig. (2- tailed) t-test for Equality of Means Mean Difference Std. Error Difference 95% Confidence Interval of the Difference QR CR DTR DTE ROI ROE Upper Lower assumed.059.816 -.582 6.582 -.0927500.1594065 -.4828037.2973037 not assumed -.582 6.000.582 -.0927500.1594065 -.4828083.2973083 assumed.413.544 -.349 6.739 -.0686500.1966692 -.5498823.4125823 not assumed -.349 5.965.739 -.0686500.1966692 -.5505614.4132614 assumed.742.422.585 6.580.0153000.0261409 -.0486645.0792645 not assumed.585 5.756.581.0153000.0261409 -.0493282.0799282 assumed.451.527.575 6.586.0658625.1145979 -.2145486.3462736 not assumed.575 5.887.587.0658625.1145979 -.2158564.3475814 assumed.787.409 1.471 6.192.0456750.0310462 -.0302923.1216423 not assumed 1.471 5.492.196.0456750.0310462 -.0320294.1233794 assumed 2.189.189 1.693 6.141.1052250.0621417 -.0468303.2572803 not assumed 1.693 5.279.148.1052250.0621417 -.0520065.2624565
FATO TATO assumed 3.985.093 2.755 6.033 2.6149000.9492840.2920858 4.9377142 not assumed 2.755 3.034.070 2.6149000.9492840 -.3872756 5.6170756 assumed.280.616.401 6.702.0355250.0886150 -.1813080.2523580 not assumed.401 5.334.704.0355250.0886150 -.1880416.2590916