BAB V KESIMPULAN DAN SARAN
Lampiran 3 Laporan Keuangan Perusahaan
No Kode Sampel CR DER TATO
1 INTP. Indocement Tunggal Prakarsa Tbk 1,32 2,22 0,70
2 SMGR Semen Gresik Tbk. 1,49 1,21 1,20
3 INKP Indah Kiat Pulp & paper Tbk 2,22 2,45 1,22
4 INRU Toba Pulp Lestari Tbk 1,44 0,55 1,26
5 KBRI Kertas Basuki Rachmat Indonesia Tbk 1,33 1,00 2,15 6 TKIM Pabrik Kertas Tjiwi Kimia Tbk 0,88 2,25 1,53
7 ASII Astra International Tbk 1,59 3,08 0,98
8 GDYR Goodyear Indonesia Tbk 1,20 1,38 0,37
9 POLY Asia Pasific Fibers Tbk 2,11 1,78 0,38
10 ADES Akasha Wira International Tbk 3,33 0,53 1,87 11 AISA Tiga Pilar Sejahtera Food Tbk. 7,77 0,38 1,38
12 CEKA PT Cahaya Kalbar Tbk 6,31 0,15 1,70
13 DLTA Delta Djakarta Tbk. 2,19 0,17 0,87
14 INDF Indofood Sukses Makmur Tbk. 2,48 1,32 1,34
15 MYOR Mayora Indah Tbk 1,14 1,58 1,33
16 ROTI Nippon Indosari Corporindo Tbk. 3,39 1,36 1,24
17 STTP Siantar Top Tbk 1,81 0,30 1,15
18 ULTJ Ultrajaya Milk Industry and Trading
Company Tbk. 1,23 0,53 0,79
19 GGRM Gudang Garam Tbk. 1,00 0,72 1,00
20 HMSP Hanjaya Mandala Sampoerna Tbk. 0,87 1,10 2,39
21 INAF Indofarma Tbk 1,79 1,60 0,48
22 KAEF Kimia Farma Tbk. 1,64 0,33 0,87
23 MERK Merck Tbk 3,37 0,42 1,21
24 PYFA Pyridam Farma Tbk 0,14 0,37 1,22
25 SQBI Taisho Pharmaceutical Indonesia Tbk 2,58 1,23 0,14
26 TSPC Tempo Scan Pasific Tbk 7,35 2,65 0,60
27 MRAT Mustika Ratu Tbk. 0,94 1,58 3,24
28 TCID Mandom Indonesia Tbk. 1,10 1,73 1,41
29 UNVR Unilever Indonesia Tbk. 3,79 2,15 1,41 30 TBLA Tunas Batu Lampung Tbk. 2,43 0,34 0,96
No
Kode Sampel Ukuran perusahaan Kinerja
Perusahaan 1 INTP. Indocement Tunggal Prakarsa Tbk 15.346.145.678 4,68
2 SMGR Semen Gresik Tbk. 15.562.999 5,04
3 INKP Indah Kiat Pulp & paper Tbk 873.154.086 3,44 4 INRU Toba Pulp Lestari Tbk 1.504.154.333 1,61 5 KBRI Kertas Basuki Rachmat Indonesia Tbk 1.266.122.276 0,47 6 TKIM Pabrik Kertas Tjiwi Kimia Tbk 30.742.000 7,51
7 ASII Astra International Tbk 113 6,26
8 GDYR Goodyear Indonesia Tbk 1.504.154.333 4,25 9 POLY Asia Pasific Fibers Tbk 3.988.442.112 3,76 10 ADES Akasha Wira International Tbk 150.196.000 3,47 11 AISA Tiga Pilar Sejahtera Food Tbk. 4.532.300.000 3,13
12 CEKA PT Cahaya Kalbar Tbk 89.824.015 5,02
13 DLTA Delta Djakarta Tbk. 273.675.000 5,18
14 INDF Indofood Sukses Makmur Tbk. 1.074.569.613 5,65
15 MYOR Mayora Indah Tbk. 4.399.191.136 4,20
16 ROTI Nippon Indosari Corporindo Tbk. 568.265.342 2,53
17 STTP Siantar Top Tbk 649.273.976 3,96
18 ULTJ Ultrajaya Milk Industry and Trading
Company Tbk. 2.006.595.762 1,80
19 GGRM Gudang Garam Tbk. 30.742.000 4,89
20 HMSP Hanjaya Mandala Sampoerna Tbk. 20.525.000 3,81
21 INAF Indofarma Tbk 733.957.862 5,59
22 KAEF Kimia Farma Tbk. 1.657.291.834 6,74
23 MERK Merck Tbk 434.768.000 2,52
24 PYFA Pyridam Farma Tbk 100.568.999 2.11
25 SQBI Taisho Pharmaceutical Indonesia Tbk 389.007.411 3,59 26 TSPC Tempo Scan Pasific Tbk 289.987.563 1,64
27 MRAT Mustika Ratu Tbk. 386.352.443 6,64
28 TCID Mandom Indonesia Tbk. 303.899.975 1,52
29 UNVR Unilever Indonesia Tbk. 337.605.716 2,10 30 TBLA Tunas Batu Lampung Tbk. 461.968.723 4,33
Laporan Keuangan Tahun 2012
No Kode Sampel CR DER TATO
1 INTP. Indocement Tunggal Prakarsa Tbk 2,26 0,43 0,75
2 SMGR Semen Gresik Tbk. 1,37 1,00 1,11
3 INKP Indah Kiat Pulp & paper Tbk 0,77 1,91 1,09 4 INRU Toba Pulp Lestari Tbk 2,46 0,48 1,21 5 KBRI Kertas Basuki Rachmat Indonesia Tbk 1,88 0,69 2,20 6 TKIM Pabrik Kertas Tjiwi Kimia Tbk 1,54 1,44 1,55 7 ASII Astra International Tbk 1,16 2,45 0,93 8 GDYR Goodyear Indonesia Tbk 1,75 1,36 0,27 9 POLY Asia Pasific Fibers Tbk 8,84 1,47 0,31 10 ADES Akasha Wira International Tbk 2,00 0,57 1,82 11 AISA Tiga Pilar Sejahtera Food Tbk. 2,99 0,39 1,40 12 CEKA PT Cahaya Kalbar Tbk 5,04 0,23 1,73
13 DLTA Delta Djakarta Tbk. 7,61 0,14 0,96
14 INDF Indofood Sukses Makmur Tbk. 2,29 1,03 1,47
15 MYOR Mayora Indah Tbk. 2,08 1,56 1,48
16 ROTI Nippon Indosari Corporindo Tbk. 1,44 1,07 1,40
17 STTP Siantar Top Tbk 3,58 0,26 1,11
18 ULTJ Ultrajaya Milk Industry and Trading
Company Tbk. 2,12 0,45 0,93
19 GGRM Gudang Garam Tbk. 1,69 0,36 1,14
20 HMSP Hanjaya Mandala Sampoerna Tbk. 1,88 0,69 2,20
21 INAF Indofarma Tbk 1,20 1,46 0,34
22 KAEF Kimia Farma Tbk. 3,00 0,24 0,80
23 MERK Merck Tbk 2,10 0,37 1,32
24 PYFA Pyridam Farma Tbk 5,45 0,21 1,32
25 SQBI Taisho Pharmaceutical Indonesia Tbk 0,03 1,09 0,10 26 TSPC Tempo Scan Pasific Tbk 2,37 2,63 0,50
27 MRAT Mustika Ratu Tbk. 4,80 0,89 2,10
28 TCID Mandom Indonesia Tbk. 0,66 8,44 1,63 29 UNVR Unilever Indonesia Tbk. 1,01 2,09 1,00 30 TBLA Tunas Batu Lampung Tbk. 4,53 0,27 0,97
No Kode Sampel Ukuran perusahaan Kinerja Perusahaan 1 INTP. Indocement Tunggal Prakarsa Tbk 18.151.000 3,57 2 SMGR Semen Gresik Tbk. 11.815.156.615 5,97 3 INKP Indah Kiat Pulp & paper Tbk 19.661.603 1,66 4 INRU Toba Pulp Lestari Tbk 1.791.523.165 1,52 5 KBRI Kertas Basuki Rachmat Indonesia
Tbk 2.649.618.911
3,26 6 TKIM Pabrik Kertas Tjiwi Kimia Tbk 39.089.000 3,55
7 ASII Astra International Tbk 154 4,57
8 GDYR Goodyear Indonesia Tbk 1.691.520.000 4,71 9 POLY Asia Pasific Fibers Tbk 3.683.205.737 6,30
10 ADES Akasha Wira International Tbk 4,20
11 AISA Tiga Pilar Sejahtera Food Tbk. 6.119.185.000 4,00 12 CEKA PT Cahaya Kalbar Tbk 118.715.558 2,53 13 DLTA Delta Djakarta Tbk. 246.233.000 1,72 14 INDF Indofood Sukses Makmur Tbk. 53.586.000 1,83 15 MYOR Mayora Indah Tbk. 6.599.845.553 2,06 16 ROTI Nippon Indosari Corporindo Tbk. 759.136.919 1.70
17 STTP Siantar Top Tbk 934.765.928 4,90
18 ULTJ Ultrajaya Milk Industry and
Trading Company Tbk. 2.179.181.979 5,08
19 GGRM Gudang Garam Tbk. 39.089.567 2,10
20 HMSP Hanjaya Mandala Sampoerna Tbk. 20.525.000 2,39
21 INAF Indofarma Tbk 1.114.901.670 4,14
22 KAEF Kimia Farma Tbk. 1.794.242.423 1,20
23 MERK Merck Tbk 118.033.603 2,65
24 PYFA Pyridam Farma Tbk 118.033.603 1,87 25 SQBI Taisho Pharmaceutical Indonesia
Tbk 544.282.443
4,37 26 TSPC Tempo Scan Pasific Tbk 287.131.908 2,91 27 MRAT Mustika Ratu Tbk. 422.493.037 2,78 28 TCID Mandom Indonesia Tbk. 365.899.975 2,04 29 UNVR Unilever Indonesia Tbk. 446.688.457 1,59 30 TBLA Tunas Batu Lampung Tbk. 481.911.700 2,09
Laporan Keuangan Tahun 2013
No Kode Sampel CR DER TATO
1 INTP. Indocement Tunggal Prakarsa Tbk 1,51 0,57 0,67 2 SMGR Semen Gresik Tbk. 1,26 1,10 1,15 3 INKP Indah Kiat Pulp & paper Tbk 0,86 1,76 1,51 4 INRU Toba Pulp Lestari Tbk 2,70 0,44 1,23 5 KBRI Kertas Basuki Rachmat Indonesia
Tbk
1,61 1,01 2,11 6 TKIM Pabrik Kertas Tjiwi Kimia Tbk 1,55 1,36 1,43 7 ASII Astra International Tbk 2,04 1,34 0,81 8 GDYR Goodyear Indonesia Tbk 1,63 1,31 0,34 9 POLY Asia Pasific Fibers Tbk 1,01 1,45 0,42 10 ADES Akasha Wira International Tbk 2,43 0,49 1,92 11 AISA Tiga Pilar Sejahtera Food Tbk. 4,39 0,23 1,45 12 CEKA PT Cahaya Kalbar Tbk 6,23 0,20 1,83 13 DLTA Delta Djakarta Tbk. 7,18 0,16 0,95 14 INDF Indofood Sukses Makmur Tbk. 2,58 1,18 1,64 15 MYOR Mayora Indah Tbk. 2,50 1,30 1,62 16 ROTI Nippon Indosari Corporindo Tbk. 2,30 0,25 1,08 17 STTP Siantar Top Tbk 2,92 0,29 0,92 18 ULTJ Ultrajaya Milk Industry and
Trading Company Tbk.
2,00 0,54 0,49 19 GGRM Gudang Garam Tbk. 1,71 0,45 1,17 20 HMSP Hanjaya Mandala Sampoerna Tbk. 0,85 1,76 2,26
21 INAF Indofarma Tbk 1,29 2,34 0,36
22 KAEF Kimia Farma Tbk. 5,55 0,17 0,73
23 MERK Merck Tbk 3,10 0,30 1,40
24 PYFA Pyridam Farma Tbk 5,69 0,19 0,95 25 SQBI Taisho Pharmaceutical Indonesia
Tbk
0,35 0,22 0,10 26 TSPC Tempo Scan Pasific Tbk 2,19 2,45 0,57 27 MRAT Mustika Ratu Tbk. 1,67 1,75 0,84 28 TCID Mandom Indonesia Tbk. 0,94 1,41 1,57 29 UNVR Unilever Indonesia Tbk. 1,11 1,95 0,81 30 TBLA Tunas Batu Lampung Tbk. 6,33 0,20 0,77
No Kode Sampel Ukuran perusahaan Kinerja Perusahaan 1 INTP. Indocement Tunggal Prakarsa Tbk 12.275.536.781 3,36
2 SMGR Semen Gresik Tbk. 26.579.084 2,36
3 INKP Indah Kiat Pulp & paper Tbk 831.507.594 3,71 4 INRU Toba Pulp Lestari Tbk 1.791.528.165 1,53 5 KBRI Kertas Basuki Rachmat Indonesia Tbk 2.049.638.911 7,38 6 TKIM Pabrik Kertas Tjiwi Kimia Tbk 41.509.000 1,82
7 ASII Astra International Tbk 183 2,72
8 GDYR Goodyear Indonesia Tbk 1.881.568.165 0,84 9 POLY Asia Pasific Fibers Tbk 403.252.000 1,70 10 ADES Akasha Wira International Tbk 147.882.000 2,06 11 AISA Tiga Pilar Sejahtera Food Tbk. 6.558.955 0,97 12 CEKA PT Cahaya Kalbar Tbk 145.100.528 3,50
13 DLTA Delta Djakarta Tbk. 268.438.000 1,25
14 INDF Indofood Sukses Makmur Tbk. 1.163.971.057 2,83
15 MYOR Mayora Indah Tbk. 8.302.506.242 1,10
16 ROTI Nippon Indosari Corporindo Tbk. 1.204.944.681 4,21
17 STTP Siantar Top Tbk 1.249.840.836 3,25
18 ULTJ Ultrajaya Milk Industry and Trading
Company Tbk. 2.420.793.382
1,46
19 GGRM Gudang Garam Tbk. 41.509.890 2,27
20 HMSP Hanjaya Mandala Sampoerna Tbk. 26.248.000 0,34
21 INAF Indofarma Tbk 1.188.618.790 1,21
22 KAEF Kimia Farma Tbk. 2.076.347.581 1,13
23 MERK Merck Tbk 569.431.000 0,31
24 PYFA Pyridam Farma Tbk 135.849.510 -0,30
25 SQBI Taisho Pharmaceutical Indonesia Tbk 612.224.220 1,14 26 TSPC Tempo Scan Pasific Tbk 278.788.824 0,16
27 MRAT Mustika Ratu Tbk. 455.472.778 0,30
28 TCID Mandom Indonesia Tbk. 423.407.042 -1,24 29 UNVR Unilever Indonesia Tbk. 461.968.723 -4,20 30 TBLA Tunas Batu Lampung Tbk. 577.349.886 0,22
Lampiran 4