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Daftar Populasi dan Sampel Penenlitian Perusahaan Manufaktur
No Kode Nama Perusahaan Manufaktur KriteriaPe nentuanSa
mpel
Sampel
1 2 3 4
1 AMFG √ √ x √
2 ADES PT AkashaWira International Tbk √ √ √ √ Sampel 1 3 ADMG PT Polychem Indonesia Tbk x √ √ √
4 AISA √ √ √ √ Sampel 2
5 AKKU √ √ √ √ Sampel 3
6 AKPI PT ArghaKarya Prima Industry Tbk x √ √ √
7 ALDO PT AlkindoNaratamaTbk x √ √ √
8 ALKA √ √ √ √ Sampel 4
9 ALMI PT Alumindo Light Metal Industry Tbk √ √ √ √ Sampel 5 10 APLI PT Asiaplast Industries Tbk √ √ √ √ Sampel 6
11 ARGO PT Argo PantesTbk √ √ √ √ Sampel 7
12 ARNA PT Arwana Citra MuliaTbk √ √ x √
13 ASII √ √ x √
14 AUTO PT Astra Auto Part Tbk √ √ x √ 15 BIMA PT Primarindo Asia Infrastructure Tbk √ √ x √
16 BRAM PT Indo KordsaTbk x x √ √
17 BRNA √ √ √ x
19 BTON PT Beton Jaya ManunggalTbk x √ √ √
20 BUDI √ √ √ √ Sampel 8
21 CEKA PT CahayaKalbarTbk x √ √ √
22 CNTB PT Centex Tbk – Saham Seri B √ x X √
23 CNTX PT Centex Tbk √ √ x √
24 CPIN √ √ √ √ Sampel 9
25 CTBN PT Citra TurbindoTbk √ √ X √
26 DAVO PT DavomasAbadiTbk √ √ X √
27 DLTA PT Delta Djakarta Tbk √ √ √ √ Sampel 10
28 DPNS √ √ x √
29 DVLA PT Darya VariaLaboratoriaTbk x √ √ √ 30 EKAD PT Ekadharma International Tbk √ √ x √
31 ERTX PT EratexDjayaTbk √ √ √ √ Sampel 11
32 PT Ever Shine Textile Industry Tbk √ √ x √ 33 ETWA PT EterindoWahanatamaTbk √ √ X √
34 FASW PT Fajar Surya WisesaTbk √ √ √ √ Sampel 12 35 FPNI PT Titan Kimia Nusantara Tbk √ √ X √
36 GDST PT PTGunawanDianjaya Steel Tbk √ √ √ √ Sampel 13 37 GDYR PT Goodyear Indonesia Tbk √ X √ √
38 GGRM PT GudangGaramTbk √ √ √ √ Sampel 14
39 GJTL PT Gajah Tunggal Tbk √ √ √ √ Sampel 15
40 HDTX PT Pan Asia Indosyntec Tbk √ √ √ √ Sampel 16 41 HMSP PT Hanjaya Mandala SampoernaTbk √ √ X √
43 IGAR PT Champion Pasific Indonesia Tbk √ √ √ √ Sampel 18 44 IKAI PT IntiKeramikAlamAsriIndustriTbk √ √ x √
45 IKBI PT Sumi Indo KabelTbk √ x √ √
46 IMAS x √ √ √
47 INAF PT IndofarmaTbk x √ √ √
48 INAI PT IndalAluminium Industry Tbk √ √ x √
49 INCI PT IntanWijaya International Tbk √ √ √ √ Sampel 19 50 INDF PT Indofood SuksesMakmurTbk √ √ x √
51 INDR PT Indo Rama Synthetic Tbk √ x √ √
52 INDS PT IndospringTbk √ √ √ √ Sampel 20
53 INKP PT Indah Kiat Pulp & paper Tbk √ √ x √ 54 INRU PT Toba Pulp Lestari Tbk √ x √ √
55 INTP PT Indocement Tunggal PrakasaTbk √ √ √ √ Sampel 21 56 IPOL PT IndopolySwakarsa Industry Tbk √ √ X √
57 ITMA PT ItamarayaTbk √ √ x √
58 JECC PT Jembo Cable Company Tbk √ √ √ √ Sampel 22
59 JKSW √ √ x √
60 JPFA PT JapfaComfeed Indonesia Tbk √ √ √ √ Sampel 23 61 JPRS PT Jaya Pari Steel Tbk √ √ x √
62 KAEF √ √ √ √ Sampel 24
63 KARW PT Karwell Indonesia Tbk √ x √ √
64 PT KMI Wire and Cable Tbk √ √ √ √ Sampel 25
65 KBLM PT KabelindoMurniTbk √ √ √ √ Sampel 26
67 KDSI PT KedawungSetia Industrial Tbk √ √ x x
68 KIAS √ √ x √
69 KICI PT KedaungIndag Can Tbk x √ √ √
70 KLBF PT Kalbe FarmaTbk √ √ √ √ Sampel 27
71 KRAS PT Krakatau Steel Tbk √ √ x √ 72 LION PT Lion Metal Works Tbk √ √ x √
73 LMPI PT LanggengMakmur Industry Tbk √ √ √ √ Sampel 28
74 LMSH √ √ x √
75 LPIN PT Multi Prima Sejahtera Tbk √ √ √ √ Sampel 29
76 MAIN √ √ √ √ Sampel 30
77 MASA √ x √ √
78 MBTO PT Martina BertoTbk √ √ x √
79 MERK PT Merck Tbk √ √ √ √ Sampel 31
80 MLBI PT Multi Bintang Indonesia Tbk √ √ √ √ Sampel 32
81 MLIA √ √ x √
82 MRAT PT MustikaRatuTbk √ √ x √
83 MYOR PT Mayora Indah Tbk √ √ √ √ Sampel 33
84 MYRX PT Hanson International Tbk √ √ √ √ Sampel 34 85 MYTX PT Apac Citra Centertex Tbk √ √ √ √ Sampel 35 86 NIKL PT PelatTimah Nusantara Tbk √ √ x √
87 NIPS PT NipressTbk √ √ √ √ Sampel 36
88 PAFI PT Pan Asia Filament IntiTbk √ √ x √
89 PBRX PT Pan Brothers Tbk x √ √ √
91 POLY PT Asia Pasific Fibers Tbk √ x √ √
92 PRAS PT Prima alloy steel Universal Tbk √ √ √ √ Sampel 38 93 PSDN PT Prashida Aneka NiagaTbk √ √ x √
94 PTSN PT Sat Nusa PersadaTbk √ x √ √
95 PYFA PT PyridamFarmaTbk x √ √ √
96 PT Ricky Putra GlobalindoTbk √ √ √ √ Sampel 39 97 RMBA PT Bentoel International InvestamaTbk √ √ x √
98 PT Nippon IndosariCorporindoTbk √ √ x √ 99 SAIP PT Surabaya AgungIndustri Pulp
&KertasTbk
√ √ √ √ Sampel 40
100 SCCO PT Supreme Cable Manufacturing and Commerce Tbk
√ √ √ √ Sampel 41
101 SCPI PT Schering Plough Indonesia Tbk √ √ √ √ Sampel 42 102 SIAP PT SekawanIntipratamaTbk √ √ √ √ Sampel 43
103 SIMA PT SiwaniMakmurTbk √ √ √ √ Sampel 44
104 SIMM PT Surya IntrindoMakmurTbk x √ √ √ 105 SIPD PT Siearad Produce Tbk √ √ x √
106 SKLT PT SekarLautTbk √ √ √ √ Sampel 45
107 SMCB √ √ √ √ Sampel 46
108 SMGR PT Semen Gresik Tbk √ √ √ √ Sampel 47
109 SMSM PT SelamatSempurnaTbk √ √ √ √ Sampel 48 110 SOBI PT Sorini Agro Asia CorporindoTbk x √ √ √
111 SPMA PT SuparmaTbk √ √ √ √ Sampel 49
112 SQBI PT Taisho Pharmaceutical Indonesia Tbk x √ √ √
114 SSTM PT Sunson Textile Manufacturer Tbk √ √ √ √ Sampel 51
115 STTP PT Siantar Top Tbk √ √ x √
116 SULI √ √ x √
117 TBMS PT TembagaMuliaSemananTbk √ x √ √
118 TCID PT Mandom Indonesia Tbk √ √ √ √
119 TIRT PT Tirta Mahakam Resources Tbk √ √ √ √ Sampel 52 120 TKIM PT PabrikKertas Tjiwi Kimia Tbk √ √ x √
121 TOTO PT Surya Toto Indonesia Tbk √ √ √ √ Sampel 53
122 TPIA √ x √ √
123 TRST √ √ √ √ Sampel 54
124 TSPC PT Tempo Scan PasificTbk √ √ √ √ Sampel 55 125 ULTJ PT Ultrajaya Milk Industry and Trading
Company Tbk
√ √ √ √ Sampel 56
126 UNIC PT Unggul Indah CahayaTbk √ x √ √
127 UNIT PT Nusantara Inti Corpora Tbk √ √ √ √ Sampel 57
128 UNTX PT UnitexTbk √ √ x √
129 UNVR √ √ √ √
130 VOKS PT Voksel Electric Tbk √ √ √ √ Sampel 58 131 YPAS PT Yana Prima Hasta PersadaTbk √ √ √ √ Sampel 59
Data Ukuran Perusahaan Sampel Tahun 2010-2012 (dalam jutaan rupiah)
No Kode Nama Perusahaan 2010 2011 2012
1 ALKA PT Alaska Industrindo Tbk 845.070 873.024 836.887 2 ALMI
PT Alumindo Light Metal
Industry Tbk. 3.019.070 3.605.496 3.221.635 3 APLI PT Asiaplast Industries Tbk 283.739 308.434 343.678 4 ARGO PT Argo Pantes Tbk 664.257 848.287 1.001.453 5 BUDI PT Budi Acid Jaya Tbk 2.124.381 2.503.984 2.295.369 6 CPIN
PT Charoen Pokphand Indonesia
Tbk 15.077.822 17.957.972 21.310.925
7 DLTA PT Delta Djakarta Tbk 12.054.823 564.051 719.952 8 ERTX PT Eratex Djaya Tbk 233.110 467.537 257.517 9 FASW PT Fajar Surya Wisesa Tbk 3.385.973 3.987.783 4.123.728 10 GDST PT Gunawan Dianjaya Steel Tbk 1.710.132 2.093.545 1.647.928 11 GJTL PT Gajah Tunggal Tbk 9.853.904 11.841.396 12.578.596 12 HDTX PT Pan Asia Indosyntec Tbk 661.992 1.016.881 861.164 13 ICBP
PT Indofood CBP Sukses
Makmur Tbk 17.960.120 19.367.155 21.574.792 14 IGAR
PT Champion Pasific Indonesia
Tbk 536.166 512.774 556.446
15 INCI
PT Intan Wijaya International
Tbk 48.454 50.278 64.628
16 INDS PT Indospring Tbk 1.027.120 1.234.986 1.476.988 17 INTP
11.137.805 13.887.892 17.290.337
18 JECC PT Jembo Cable Company Tbk 830.723 1.267.418 1.234.828 19 JPFA
PT Japfa Comfeed Indonesia
Tbk 13.955.792 15.633.068 17.832.702
20 KAEF PT Kimia Farma Tbk 318.383 3.481.166 3.734.241 21 KBLI PT KMI Wire and Cable Tbk 1.228.092 1.841.939 2.273.197 22 LMPI
PT Langgeng Makmur Industry
Tbk 401.594 502.187 598.260
23 LPIN PT Multi Prima Sejahtera Tbk 59.519 68.737 62.958
24 MERK PT Merck Tbk 795.689 918.532 929.877
25 MLBI PT Multi Bintang Indonesia Tbk 1.790.164 1.858.750 1.566.984 26 MYOR PT Mayora Indah Tbk 7.224.165 9.453.866 10.510.626 27 MYRX PT Hanson International Tbk 109.046 183.463 117.924 28 MYTX PT Apac Citra Centertex Tbk 1.723.963 1.957.035 1.519.059 29 PICO PT Pelangi Indah Canindo Tbk 586.318 621.234 593.267 30 PRAS
PT Prima alloy steel Universal
Tbk 287.200 330.447 310.224
32 SAIP
PT Surabaya Agung Industri Pulp
& Kertas Tbk 365.502 357.120 245.840
33 SCCO
PT Supreme Cable Manufacturing
and Commerce Tbk 2.198.397 3.363.728 3.542.685 34 SIAP PT Sekawan Intipratama Tbk 171.108 208.052 216.731 35 SIMA PT Siwani Makmur Tbk 2.019 3.401 4.319.531 36 SKLT PT Sekar Laut Tbk 314.146 5.977 7.962.694 37 SMCB PT Holcim Indonesia Tbk 5.960.589 7.523.964 9.011.076 38 SMGR PT Semen Gresik Tbk 14.344.189 16.378.794 19.598.248 39 SMSM PT Selamat Sempurna Tbk 1.561.787 2.072.441 2.163.842 40 SPMA PT Suparma Tbk 1.162.609 1.189.508 1.274.793 41 SRSN PT Indo Acitama Tbk 342.870 3.873.542 384.145 42 SSTM
PT Sunson Textile Manufacturer,
Tbk 446.625 4.031.816 554.471
43 TIRT PT Tirta Mahakam Resources Tbk 617.040 575.548 651.825 44 TOTO PT Surya Toto Indonesia Tbk 1.121.499 1.341.927 1.576.763 45 TRST PT Trias Sentosa Tbk 1.745.511 2.025.867 1.949.153 46 TSPC PT Tempo Scan Pasific Tbk 5.134.242 5.780.664 6.630.810 47 ULTJ
PT Ultrajaya Milk Industry and
Trading Company Tbk 1.880.411 2.102.384 2.809.851 48 VOKS PT Voksel Electric Tbk 1.309.570 2.014.608 2.484.173 49 YPAS PT Yana Prima Hasta Persada Tbk 348.359 373.048 413.822 50 ADES PT Akasha Wira International Tbk 218.748 299.409 476.638 51 AISA PT Tiga Pilar Sejahtera Food Tbk 705.220 1.752.802 2.747.623 52 AKKU PT Alam Karya Unggul Tbk 2.949 2.568.047 1.603 53 GGRM PT Gudang Garam Tbk 37.691.997 41.884.352 49.029 54 KBLM PT Kabelindo Murni Tbk 542.618 864.753 1.020.197 55 KBLF PT Kalbe Farma Tbk 10.226.789 10.911.860 13.636.405 56 MAIN PT Malindo Feedmill Tbk 2.036.519 2.634.461 3.394.567
57 NIPS PT Nipress Tbk 400.895 579.224 702.719
58 SCPI PT Schering Plough Indonesia Tbk 260.316 26.032 302.830 59 UNIT PT Nusantara Inti Corpora Tbk 113.353 113.353 88.466
Data VariabilitasPersediaan Perusahaan Sampel Tahun 2010-2012
No Kode Nama Perusahaan 2010 2011 2012
1 ALKA PT Alaska IndustrindoTbk 0.024403 0.023691 0.024857 2 ALMI
PT Alumindo Light Metal Industry
Tbk. 0.92863 0.062933 0.05779
3 APLI PT Asiaplast Industries Tbk 0.211577 0.200137 0.15203 4 ARGO PT Argo PantesTbk 0.786831 0.484723 0.306994 5 BUDI PT Budi Acid Jaya Tbk 0.177161 0.134393 0.172976 6 CPIN PT Charoen Pokphand Indonesia Tbk 0.584301 0.388306 0.269867 7 DLTA PT Delta Djakarta Tbk 0.153597 0.1516 0.120716 8 ERTX PT EratexDjayaTbk 0.548069 0.350155 0.261489 9 FASW PT Fajar Surya WisesaTbk 0.175606 0.131944 0.13856 10 GDST PT GunawanDianjaya Steel Tbk 0.276925 0.327907 0.599536 11 GJTL PT Gajah Tunggal Tbk 0.267962 0.175775 0.197364 12 HDTX PT Pan Asia Indosyntec Tbk 0.09311 0.095006 0.08094 13 ICBP PT Indofood CBP SuksesMakmurTbk 0.137323 0.119848 0.10775 14 IGAR PT Champion Pasific Indonesia Tbk 0.359427 0.233318 0.213858 15 INCI PT IntanWijaya International Tbk 0.701183 0.368745 0.294487 16 INDS PT IndospringTbk 0.331266 0.24632 0.199276
17 INTP 0.070443 0.068948 0.062262
18 JECC PT Jembo Cable Company Tbk 0.503238 0.314412 0.251652 19 JPFA PT JapfaComfeed Indonesia Tbk 0.339103 0.28062 0.203895 20 KAEF PT Kimia FarmaTbk 0.135546 0.157643 0.185944 21 KBLI PT KMI Wire and Cable Tbk 0.330911 0.266444 0.200012 22 LMPI PT LanggengMakmur Industry Tbk 0.395708 0.379951 0.232062 23 LPIN PT Multi Prima Sejahtera Tbk 0.047123 0.051902 0.048514 24 MERK PT Merck Tbk 0.521709 0.528862 0.275049 25 MLBI PT Multi Bintang Indonesia Tbk 0.114618 0.108627 0.093929 26 MYOR PT Mayora Indah Tbk 1.077062 0.401779 0.358159 27 MYRX PT Hanson International Tbk 3.702244 2.923615 0.490917 28 MYTX PT Apac Citra Centertex Tbk 0.285902 0.191427 0.191003 29 PICO PT Pelangi Indah CanindoTbk 0.02499 0.025159 0.026202 30 PRAS PT Prima alloy steel Universal Tbk 0.116762 0.104446 0.094657 31 RICY PT Ricky Putra GlobalindoTbk 0.189656 0.180916 0.140489 32 SAIP
PT Surabaya AgungIndustri Pulp
&KertasTbk 0.390816 0.925136 1.531922 33 SCCO
PT Supreme Cable Manufacturing
and Commerce Tbk 0.145986 0.201045 0.188273 34 SIAP PT SekawanIntipratamaTbk 0.311965 0.193232 0.22267 35 SIMA PT SiwaniMakmurTbk 1.549329 1.636697 1.742197
36 SKLT PT SekarLautTbk 0.005206 0.005466 0.004249 37 SMCB PT Holcim Indonesia Tbk 0.189072 0.165694 0.137569 38 SMGR PT Semen Gresik Tbk 0.204227 0.165305 0.145175 39 SMSM PT SelamatSempurnaTbk 0.051178 0.047093 0.046934 40 SPMA PT SuparmaTbk 0.274791 0.350472 0.206656 41 SRSN PT Indo AcitamaTbk 0.184118 0.247632 0.167292 42 SSTM PT Sunson Textile Manufacturer, Tbk 0.319828 0.205387 0.206253 43 TIRT PT Tirta Mahakam Resources Tbk 0.302974 0.199341 0.198084 44 TOTO PT Surya Toto Indonesia Tbk 0.238922 0.190962 0.161693 45 TRST PT TriasSentosaTbk 0.259398 0.178853 0.179114 46 TSPC PT Tempo Scan PasificTbk 0.148939 0.122101 0.115995 47 ULTJ
PT Ultrajaya Milk Industry and
Trading Company Tbk 0.049081 0.047649 0.052543 48 VOKS PT Voksel Electric Tbk 0.155972 0.124001 0.12176 49 YPAS PT Yana Prima Hasta PersadaTbk 0.432147 0.457982 0.251438 50 ADES PT AkashaWira International Tbk 3.897905 0.849106 0.443552 51 AISA PT TigaPilar Sejahtera Food Tbk 0.324352 0.414683 0.228376 52 AKKU PT AlamKaryaUnggulTbk 0.499063 3.0735 4.491952 53 GGRM PT GudangGaramTbk 37.71014 0.149518 0.157205 54 KBLM PT KabelindoMurniTbk 1.94411 0.589041 0.399617 55 KBLF PT Kalbe FarmaTbk 0.188179 0.171145 0.137951 56 MAIN PT MalindoFeedmillTbk 0.668325 0.327059 0.297671 57 NIPS PT NipressTbk 0.865902 4.559837 0.450867 58 SCPI PT Schering Plough Indonesia Tbk 0.045697 0.044006 0.048234 59 UNIT PT Nusantara Inti Corpora Tbk 0.090991 0.111233 0.100041
Data Variabilitas Harga Pokok Penjualan Perusahaan Sampel Tahun 2010-2012
No Kode Nama Perusahaan 2010 2011 2012
1 ALKA PT Alaska Industrindo Tbk 0.2035 0.205559 0.151036 2 ALMI
PT Alumindo Light Metal Industry
Tbk. 0.103356 0.085667 0.488119
3 APLI PT Asiaplast Industries Tbk 0.112266 0.103059 0.091791 4 ARGO PT Argo Pantes Tbk 0.338041 0.263239 0.202014 5 BUDI PT Budi Acid Jaya Tbk 0.078768 0.068373 0.070851 6 CPIN PT Charoen Pokphand Indonesia Tbk 0.242671 0.19581 0.163379 7 DLTA PT Delta Djakarta Tbk 0.083569 0.091882 0.077633 8 ERTX PT Eratex Djaya Tbk 0.048917 0.05336 0.027137 9 FASW PT Fajar Surya Wisesa Tbk 0.162209 0.126531 0.126733 10 GDST PT Gunawan Dianjaya Steel Tbk 0.160836 0.123068 0.150322 11 GJTL PT Gajah Tunggal Tbk 0.163525 0.127627 0.127242 12 HDTX PT Pan Asia Indosyntec Tbk 0.291507 0.184785 0.214698 13 ICBP
PT Indofood CBP Sukses Makmur
Tbk 0.107894 0.097789 0.088749
14 IGAR PT Champion Pasific Indonesia Tbk 0.058409 0.062221 0.055338 15 INCI PT Intan Wijaya International Tbk 0.112238 0.120229 0.097391 16 INDS PT Indospring Tbk 0.022328 0.018993 0.015469
17 INTP 0.306172 0.229942 0.189977
18 JECC PT Jembo Cable Company Tbk 0.252617 0.172543 0.179797 19 JPFA PT Japfa Comfeed Indonesia Tbk 0.172264 0.143721 0.128258 20 KAEF PT Kimia Farma Tbk 0.06167 0.057534 0.054928 21 KBLI PT KMI Wire and Cable Tbk 0.418778 0.2736 0.229277 22 LMPI PT Langgeng Makmur Industry Tbk 0.242222 0.192065 0.163229 23 LPIN PT Multi Prima Sejahtera Tbk 0.110117 0.108081 0.091806 24 MERK PT Merck Tbk 0.214751 0.174065 0.150289 25 MLBI PT Multi Bintang Indonesia Tbk 0.1213 0.119662 0.15218 26 MYOR PT Mayora Indah Tbk 0.259826 0.18391 0.175586 27 MYRX PT Hanson International Tbk 0.205869 0.318402 0.321489 28 MYTX PT Apac Citra Centertex Tbk 0.12257 0.105658 0.133339 29 PICO PT Pelangi Indah Canindo Tbk 0.036525 0.034125 0.035877 30 PRAS PT Prima alloy steel Universal Tbk 0.140951 0.119913 0.11022 31 RICY PT Ricky Putra Globalindo Tbk 0.126541 0.121219 0.10223 32 SAIP
PT Surabaya Agung Industri Pulp &
Kertas Tbk 0.192402 0.210989 0.304649
and Commerce Tbk
34 SIAP PT Sekawan Intipratama Tbk 0.140015 0.116668 0.110274 35 SIMA PT Siwani Makmur Tbk 1.031845 1.200438 1.291697 36 SKLT PT Sekar Laut Tbk 0.118667 0.109992 0.09622 37 SMCB PT Holcim Indonesia Tbk 0.114256 0.146111 0.120234 38 SMGR PT Semen Gresik Tbk 0.183615 0.155577 0.134299 39 SMSM PT Selamat Sempurna Tbk 0.194953 0.148113 0.143809 40 SPMA PT Suparma Tbk 0.037947 0.036678 0.035274 41 SRSN PT Indo Acitama Tbk 0.055363 0.050799 0.050285 42 SSTM PT Sunson Textile Manufacturer, Tbk 0.199351 0.207149 0.150462 43 TIRT PT Tirta Mahakam Resources Tbk 0.09824 0.108327 0.089044 44 TOTO PT Surya Toto Indonesia Tbk 0.213476 0.16612 0.150569 45 TRST PT Trias Sentosa Tbk 0.113602 0.09477 0.095083 46 TSPC PT Tempo Scan Pasific Tbk 0.140677 0.127291 0.110026 47 ULTJ
PT Ultrajaya Milk Industry and
Trading Company Tbk 0.24671 0.215216 0.166554 48 VOKS PT Voksel Electric Tbk 0.415031 0.280479 0.227227 49 YPAS PT Yana Prima Hasta Persada Tbk 0.11292 0.102853 0.092165 50 ADES PT Akasha Wira International Tbk 0.246918 0.184594 0.166732 51 AISA PT Tiga Pilar Sejahtera Food Tbk 1.554427 0.609177 0.378312 52 AKKU PT Alam Karya Unggul Tbk 0.178742 0.191319 0.269669 53 GGRM PT Gudang Garam Tbk 0.197966 0.179709 0.143225 54 KBLM PT Kabelindo Murni Tbk 0.413385 0.265977 0.228589 55 KBLF PT Kalbe Farma Tbk 0.217939 0.205731 0.155267 56 MAIN PT Malindo Feedmill Tbk 0.322476 0.244503 0.196042 57 NIPS PT Nipress Tbk 0.363802 0.252051 0.211352 58 SCPI PT Schering Plough Indonesia Tbk 0.119906 0.097445 0.113342 59 UNIT PT Nusantara Inti Corpora Tbk 0.15287 0.173557 0.21946
Data Laba SebelumPajak PerusahaanSampel Tahun 2009 (dalamjutaan rupiah)
No Kode Nama Perusahaan 2009
1 ALKA PT Alaska IndustrindoTbk 10.418 2 ALMI
PT Alumindo Light Metal Industry
Tbk. 59.983
3 APLI PT Asiaplast Industries Tbk 4.581
4 ARGO PT Argo PantesTbk 97.883
5 BUDI PT Budi Acid Jaya Tbk 178.417 6 CPIN PT Charoen Pokphand Indonesia Tbk 2.974.580 7 DLTA PT Delta Djakarta Tbk 178.005
8 ERTX PT EratexDjayaTbk -22.883
9 FASW PT Fajar Surya WisesaTbk 387.550 10 GDST PT GunawanDianjaya Steel Tbk -209.230 11 GJTL PT Gajah Tunggal Tbk 1.273.613 12 HDTX PT Pan Asia Indosyntec Tbk 1.010 13 ICBP PT Indofood CBP SuksesMakmurTbk 304.174 14 IGAR PT Champion Pasific Indonesia Tbk 51.430 15 INCI PT IntanWijaya International Tbk -9.522
16 INDS PT IndospringTbk 79.914
17 INTP 379.633
18 JECC PT Jembo Cable Company Tbk 29.831 19 JPFA PT JapfaComfeed Indonesia Tbk 1.249.918
20 KAEF PT Kimia FarmaTbk 99.730
21 KBLI PT KMI Wire and Cable Tbk 32.640 22 LMPI PT LanggengMakmur Industry Tbk 7.881 23 LPIN PT Multi Prima Sejahtera Tbk 13.189
24 MERK PT Merck Tbk 207.925
25 MLBI PT Multi Bintang Indonesia Tbk 472.491 26 MYOR PT Mayora Indah Tbk 503.934 27 MYRX PT Hanson International Tbk 13.946 28 MYTX PT Apac Citra Centertex Tbk -23.322 29 PICO PT Pelangi Indah CanindoTbk 18.459 30 PRAS PT Prima alloy steel Universal Tbk -47.042 31 RICY PT Ricky Putra GlobalindoTbk 4.871 32 SAIP
PT Surabaya AgungIndustri Pulp
&KertasTbk 451.673
33 SCCO
PT Supreme Cable Manufacturing and
34 SIAP PT SekawanIntipratamaTbk 6.847 35 SIMA PT SiwaniMakmurTbk 13.032 36 SKLT PT SekarLautTbk 10.703 37 SMCB PT Holcim Indonesia Tbk 1.296.978 38 SMGR PT Semen Gresik Tbk 4.655.188 39 SMSM PT SelamatSempurnaTbk 185.861 40 SPMA PT SuparmaTbk 73.111 41 SRSN PT Indo AcitamaTbk 36.508
42 SSTM PT Sunson Textile Manufacturer, Tbk 42.537 43 TIRT PT Tirta Mahakam Resources Tbk 15.757 44 TOTO PT Surya Toto Indonesia Tbk 254.851
45 TRST PT TriasSentosaTbk 176.003
46 TSPC PT Tempo Scan PasificTbk 480.586 47 ULTJ
PT Ultrajaya Milk Industry and
Trading Company Tbk 98.279
48 VOKS PT Voksel Electric Tbk 82.477 49 YPAS PT Yana Prima Hasta PersadaTbk 26.027 50 ADES PT AkashaWira International Tbk 17.395 51 AISA PT TigaPilar Sejahtera Food Tbk 94.186 52 AKKU PT AlamKaryaUnggulTbk -8.004 53 GGRM PT GudangGaramTbk 4.828.213 54 KBLM PT KabelindoMurniTbk 1.337 55 KBLF PT Kalbe FarmaTbk 1.417.072 56 MAIN PT MalindoFeedmillTbk 112.632 57 NIPS PT NipressTbk 7.623
58 SCPI PT Schering Plough Indonesia Tbk 35.738 59 UNIT PT Nusantara Inti Corpora Tbk 2.622
Data Financial Leverage Perusahaan Sampel Tahun 2010-2012
No Kode Nama Perusahaan 2010 2011 2012
1 ALKA PT Alaska Industrindo Tbk 0.568566799 0.296172024 0.204928397 2 ALMI
PT Alumindo Light Metal
Industry Tbk. 0.043291854 0.449057522 0.625782508 3 APLI
PT Asiaplast Industries
Tbk 0.089604483 0.085806211 0.081103055
4 ARGO PT Argo Pantes Tbk 1.483385918 2.938830635 4.922929411 5 BUDI PT Budi Acid Jaya Tbk 0.463210132 0.723622155 0.630429616 6 CPIN
PT Charoen Pokphand
Indonesia Tbk 0.14548299 0.210166945 0.245156219 7 DLTA PT Delta Djakarta Tbk 0.044707669 0.047303666 0.045428363 8 ERTX PT Eratex Djaya Tbk -0.85214 0.072266626 1.979714 9 FASW
PT Fajar Surya Wisesa
Tbk 0.686770229 1.856751 0.493652335 10 GDST PT Gunawan Dianjaya Steel Tbk 0.014000809 1.261697383 0.017782712 11 GJTL PT Gajah Tunggal Tbk 1.159033592 0.015306322 0.7979322 12 HDTX
PT Pan Asia Indosyntec
Tbk 0.300301659 0.941323443 0.465265805 13 ICBP PT Indofood CBP Sukses Makmur Tbk 0.145515478 0.243800407 0.182466994 14 IGAR PT Champion Pasific Indonesia Tbk 0.043219205 1.423507296 0.039529192 15 INCI PT Intan Wijaya International Tbk 0.032451751 0.031197135 0.034320536 16 INDS PT Indospring Tbk 0.576697328 0.044597634 0.137661769 17 INTP 0.068656 0.280312765 0.047256 18 JECC
PT Jembo Cable Company
Tbk 0.068656044 0.059793 0.047256418
19 JPFA
PT Japfa Comfeed
Indonesia Tbk 0.587513308 0.364848718 0.56142398 20 KAEF PT Kimia Farma Tbk 0.065917896 0.065494417 0.067726239 21 KBLI
PT KMI Wire and Cable
Tbk 0.349454 0.077536 0.085145
22 LMPI
PT Langgeng Makmur
Industry Tbk 0.349453885 0.077535556 0.085145279 23 LPIN
PT Multi Prima Sejahtera
Tbk 0.035511644 0.037946548 0.032760965
24 MERK PT Merck Tbk 0.052815526 0.050136038 0.078852524 25 MLBI PT Multi Bintang 0.071491 0.057842 0.077356
Indonesia Tbk
26 MYOR PT Mayora Indah Tbk 0.662060903 0.960701953 1.079003681 27 MYRX
PT Hanson International
Tbk 0.676219737 5.266829951 1.727108498
28 MYTX
PT Apac Citra Centertex
Tbk 12.83424654 12.63705494
-16.77573161 29 PICO
PT Pelangi Indah Canindo
Tbk 0.281180556 0.291312861 0.283878746
30 PRAS
PT Prima alloy steel
Universal Tbk 1.397851082 0.524971402 0.427780733 31 RICY
PT Ricky Putra Globalindo
Tbk 0.089347429 0.084446319 0.56888706
32 SAIP
PT Surabaya Agung
Industri Pulp & Kertas Tbk
-3.233314936 0.39421362 0.384404971 33 SCCO PT Supreme Cable Manufacturing and Commerce Tbk 0.02292346 0.024618815 0.021450352 34 SIAP PT Sekawan Intipratama Tbk 0.068397541 0.167131001 0.12160535
35 SIMA PT Siwani Makmur Tbk 0.166569953
-2.573623939 -3.48186928 36 SKLT PT Sekar Laut Tbk 0.270293429 0.251773067 0.24280645 37 SMCB PT Holcim Indonesia Tbk 0.330415325 0.231085681 0.260581065 38 SMGR PT Semen Gresik Tbk 0.075436811 0.147612335 0.197580689 39 SMSM PT Selamat Sempurna Tbk 0.294263607 0.262198944 0.193021834 40 SPMA PT Suparma Tbk 0.948813111 0.659340774 0.901235298 41 SRSN PT Indo Acitama Tbk 0.145869683 0.108117933 0.0794704 42 SSTM PT Sunson Textile Manufacturer, Tbk 0.96178781 0.961565935 0.969783202 43 TIRT PT Tirta Mahakam Resources Tbk 0.896862754 1.492747101 1.569728703 44 TOTO
PT Surya Toto Indonesia
Tbk 0.188584 0.176705341 0.195656044
45 TRST PT Trias Sentosa Tbk 0.150511324 0.148653443 0.141764818 46 TSPC
PT Tempo Scan Pasific
Tbk 0.0536 0.051883 0.054484
47 ULTJ
PT Ultrajaya Milk Industry
and Trading Company Tbk 0.249998197 0.160328891 0.090337019 48 VOKS PT Voksel Electric Tbk 0.055054194 0.043976211 0.037366503 49 YPAS
PT Yana Prima Hasta
Persada Tbk 0.039797539 0.394463123 0.1459197 50
ADES PT Akasha Wira
International Tbk 1.375277839 0.91381038 0.38899781 51
AISA PT Tiga Pilar Sejahtera
52
AKKU PT Alam Karya Unggul
Tbk 0.000199678 0.002513089 0.023674554
53 GGRM PT Gudang Garam Tbk 0.044320556 0.040872508 0.041393177 54 KBLM PT Kabelindo Murni Tbk 0.057347337 0.052548378 0.06295888 55 KBLF PT Kalbe Farma Tbk 0.019728686 0.019648834 0.02098524 56 MAIN PT Malindo Feedmill Tbk 0.094035434 0.926765691 0.389032495 57 NIPS PT Nipress Tbk 0.956012447 0.205818191 0.1459197
58
SCPI PT Schering Plough
Indonesia Tbk 0.031195254 14.9481129 18.87242789 59
UNIT PT Nusantara Inti Corpora
Hasil Uji Statistik Deskriptif Metode Average
Sumber : Data diolahpenulis (2013) Statistics Labasblm pjk Le-verage Varia-bilitas hpp Varia-bilitas perse-diaan Ukuranper usahaan N Valid Missing Mean Std. Deviation Minimum Maximum 49 49 49 49 49 0 0 0 0 0 332.4851 .4094 .1527 .2304 3051.7420 811.58000 .79654 .07268 .18812 4622.57854 -209.23 -1.96 .04 .02 3.25 4655.19 3.12 .39 1.13 18115.60
Hasil Uji Statistik Deskriptif Metode FIFO
Sumber : Data diolahpenulis (2013) Statistics Labasblmp jk Le-verage Varia-bilitas hpp Varia-bilitas perse-diaan Ukuranper usahaan N Valid Missing Mean Std.Deviation Minimum Maximum 10 10 10 10 10 0 0 0 0 0 651.8820 .2831 .2440 .4630 2238.6690 1530.92994 .38704 .13745 .38318 3559.56223 -8.00 .01 .11 .05 2.37 4828.21 .90 .61 1.18 11591.70
Hasil Uji Asumsi Klasik : Uji Multikolinearitas dan Uji Autokolerasi Hasil Uji Multikolinearitas
Coefficientsa
Model Collinearity Statistics Tolerance VIF (Constant) laba_sblm_pjk .541 1.849 leverage .963 1.039 variabilitas_hpp .918 1.090 variabilitas_persediaan .940 1.064 ukuran_perusahaan .545 1.837 a. Dependent Variable: metode
Sumber : Data diolah penulis (2013)
Hasil Uji Autokolerasi Model Summaryb Model R R Square Adjusted R Square Std. Error of the Estimate Durbin-Watson 1 .541a .293 .226 .333 .661
a. Predictors: (Constant), ukuran_perusahaan, laba_sblm_pjk, leverage, variabilitas_hpp, variabilitas_persediaan
Hasil Uji Regresi Logistik
Variables in the Equation
B S.E. Wald df Sig. Exp(B)
Step 1a ukuran_perusahaan .000 .000 1.431 1 .232 1.000 variabilitas_persedi aan -2.837 1.400 4.105 1 .043 .059 variabilitas_hpp -9.901 4.880 4.116 1 .042 .000 laba_sblm_pjk -.001 .001 2.671 1 .102 .999 leverage .377 .592 .406 1 .524 1.458 Constant 4.229 1.209 12.239 1 .000 68.617 a. Variable(s) entered on step 1: ukuran_perusahaan, variabilitas_persediaan, variabilitas_hpp, laba_sblm_pjk, leverage.
Sumber : Data diolah penulis (2013)
Gambaran Jumlah Kasus Penelitian Case Processing Summary
Unweighted Casesa N Percent
Selected Cases Included in Analysis 59 100.0 Missing Cases 0 .0 Total 59 100.0 Unselected Cases 0 .0 Total 59 100.0
-2 Log Likelihood hanya memasukkan konstanta Iteration Historya,b,c
Iteration -2Log likelihood Coefficients Constant Step 0 1 54.328 1.322 2 53.703 1.569 3 53.699 1.589 4 53.699 1.589 Sumber : Data diolah penulis (2013)
a. Constant is included in the model. b. Initial -2 Log Likelihood: 53.699
c. Estimation terminated at iteration number 4 because parameter estimates changed by less than .001.
-2 Log Likelihood memasukkan variabel independen
Model Summary Step -2Log
likelihood
Cox & Snell R Square
Nagelkerke R Square
1 38.032a .233 .390
Sumber : Data diolah penulis (2013)
a. Estimation terminated at iteration number 6 because parameter estimates changed by less than .001.
Hasil Uji Hosmer and Lemeshow’s Goodness Of Fit Test
Sumber : Data diolah penulis (2013)
Hasil Uji Autokolerasi Model Summaryb Model R R Square Adjusted R Square Std. Error of the Estimate Durbin-Watson 1 .541a .293 .226 .333 .661
a. Predictors: (Constant), ukuran_perusahaan, laba_sblm_pjk, leverage, variabilitas_hpp, variabilitas_persediaan
Sumber : Data diolah penulis (2013) Hosmer and Lemeshow Test Step Chi-square df Sig.