Lampiran i
DAFTAR PERUSAHAAN BARANG KONSUMSI YANG TERDAFTAR DI
BEI YANG MENJADI SAMPEL
NO NAMA PERUSAHAAN KODE KRITERIA PEMILIHAN
SAMPEL
SAMPEL
1 2 3 4
1 Akasha Wira International Tbk
ADES X
2 Tiga Pilar Sejahtera Food Tbk
AISA X
3 Cahaya Kalbar Tbk CEKA Sampel 1
4 Delta Djakarta Tbk DLTA Sampel 2
5 Darya Varia Laboratoria Tbk
DVLA Sampel 3
6 Gudang Garam Tbk GGRM X
7 Hanjaya Mandala Sampoerna Tbk
HMSP X
8 Indofood Sukses Makmur Tbk
INDF X
9 Indofarma Tbk INAF Sampel 4
10 Kimia Farma Tbk KAEF X
11 Kedaung Setia Industrial Tbk
KDSI X
12 Kadaung Indah Can Tbk KICI Sampel 5
13 Kalbe Farma Tbk KLBF X
14 Langgeng Makmur Industry Tbk
LMPI Sampel 6 22 Bantoel International
Investama Tbk
RMBA X
23 Schering Plough Indonesia Tbk
SCPI Sampel 10
24 Sekar Laut Tbk SKLT Sampel 11
26 Taisho Pharmaceutical Indonesia Tbk
SQBI Sampel 12
27 Mandom Indonesia Tbk TCID Sampel 13
28 Tempo Scan Pacific Tbk TSPC X
29 Ultrajaya Milk Industry and Trading Company Tbk
ULTJ Sampel 14
Lampiran ii
DATA VARIABEL PENELITIAN
Ukuran Perusahaan Tahun 2009-2011
No Kode
(data dinyatakan dalam rupiah) Tahun
2009 2010 2011
1 CEKA
189.534.371.795
283.489.971.381 274.453.639.456
2 DLTA
253.475.210.000
236.194.577.677 232.055.558.667
3 DVLA
261.204.354.667
284.703.330.333 309.430.331.000
4 INAF
242.678.292.549
244.652.620.797 38.300.556.591
5 KICI
28.092.291.465
28.647.402.889 29.139.704.833
6 LMPI
180.171.240.165
202.973.367.839 228.631.873.109
7 MERK
144.656.878.333
144.922.831.000 1.947.961.932.667
8 MRAT
121.878.572.644
128.784.147.638 140.831.012.363
9 PYFA
33.312.461.065
104.172.891
11 SKLT
65.395.342.886
66.458.480.823 71.412.626.475
12 SQBI
106.311.289.667
106.674.496.667 120.585.485.000
13 TCID
331.540.075.323
349.079.480.001 376.955.020.814
14 ULTJ
577.567.331.545
668.865.254.087 726.393.993.145
15 UNVR
2.494.996.666.667
Financial Leverage Tahun 2009-2011
No Kode
(data dalam bentuk persen) Tahun
2009 2010 2011
1 CEKA 0,331 0,184 0,062
2 DLTA 0,034 0,036 0,039
3 DVLA 0,036 0,045 0,06
4 INAF 0,072 0,064 0,042
5 KICI 0,165 0,17 0,176
6 LMPI 0,093 0,058 0,088
7 MERK 0,027 0,044 0,042
8 MRAT 0,0281 0,0275 0,0284
9 PYFA 0,052 0,077 0,095
10 SCPI 0,046 0,049 0,713
11 SKLT
0,185 0,154 0,149
12 SQBI 0,03 0,028 0,031
13 TCID 0,036 0,055 0,047
14 ULTJ 0,089 0,113 0,078
Likuiditas Tahun 2009-2011
No Kode
(data dalam bentuk persen) Tahun
2009 2010 2011
1 CEKA 4,8 2 1,68
2 DLTA 4,53 6,33 6,01
3 DVLA 3,05 3,716 4,83
4 INAF 1,542 1,518 1,537
5 KICI 5,532 7,335 7,26
6 LMPI 2,78 1,76 1,477
7 MERK 5,038 6,227 7,515
8 MRAT 7,17 7,613 6,27
9 PYFA 2,09 3,008 2,53
10 SCPI 0,921 0,91 3,779
11 SKLT 1,89 1,875 1,697
12 SQBI 5,452 5,688 5,8
13 TCID 7,26 10,68 11,74
14 ULTJ 2,116 2 1,52
Laba Sebelum Pajak Tahun 2009-2011
No Kode
(data dinyatakan dalam rupiah) Tahun
2009 2010 2011
Lampiran iii
Metode Penilaian Persediaan yang Digunakan Oleh Perusahaan Sampel
No Kode
perusahaan
2009 2010 2011
1
CEKA Rata-rata Rata-rata Rata-rata
2
DLTA Rata-rata Rata-rata Rata-rata
3
DVLA Rata-rata Rata-rata Rata-rata
4
INAF FIFO FIFO FIFO
5
KICI Rata-rata Rata-rata Rata-rata
6
LMPI FIFO FIFO FIFO
7
MERK Rata-rata Rata-rata Rata-rata
8
MRAT FIFO FIFO FIFO
9
PYFA Rata-rata Rata-rata Rata-rata
10
SCPI FIFO FIFO FIFO
11
SKLT Rata-rata Rata-rata Rata-rata
12
SQBI FIFO FIFO FIFO
13
TCID FIFO FIFO FIFO
14
ULTJ Rata-rata Rata-rata Rata-rata
15
Lampiran iv
Metode Penilaian Persediaan Berdasarkan Metode Dummy
No Kode
perusahaan
Metode Dummy
1
CEKA 1
2
DLTA 1
3
DVLA 1
4
INAF 0
5
KICI 1
6
LMPI 0
7
MERK 1
8
MRAT 0
9
PYFA 1
10
SCPI 0
11
SKLT 1
12
SQBI 0
13
TCID 0
14
ULTJ 1
15
Lampiran v
UJI ASUMSI KLASIK
UJI NORMALITAS ANOVAb
a. Predictors: (Constant), laba, financial, ukuran b. Dependent Variable: fifo
UJI MULTIKOLINIERITAS
Regression
Warnings
For models with dependent variable fifo, the following variables are constants or have missing correlations: current. They will be deleted from the analysis.
Variables Entered/Removed
Model
Variables Entered
Variables
Removed Method 1 laba, financial,
ukurana
. Enter
a. All requested variables entered.
ANOVAb
Coefficientsa a. Dependent Variable: Met_penilaian
Coefficient Correlationsa
Model laba financial ukuran
1 Correlations Laba 1.000 .085 -.537 a. Dependent Variable: Met_Penilaian
Collinearity Diagnosticsa
Model
Variance Proportions
(Constant) ukuran financial Laba
1 1 3.770 1.000 .00 .00 .00 .00
2 .169 4.717 .00 .09 .22 .06
3 .042 9.427 .01 .61 .00 .88
4 .018 14.375 .98 .29 .77 .05
Residuals Statisticsa
Minimum Maximum Mean
Std.
Deviation N
Predicted Value .03 1.23 .60 .322 15
Std. Predicted Value -1.780 1.956 .000 1.000 15 Standard Error of
Predicted Value
.169 .336 .222 .053 15
Adjusted Predicted Value
.04 1.36 .66 .357 15
Residual -.635 .378 .000 .392 15
Std. Residual -1.437 .856 .000 .886 15
Stud. Residual -1.620 .931 -.052 1.029 15 Deleted Residual -1.026 .464 -.058 .543 15 Stud. Deleted Residual -1.771 .925 -.074 1.063 15 Mahal. Distance 1.110 7.164 2.800 1.813 15
Cook's Distance .001 .779 .108 .190 15
Centered Leverage Value
.079 .512 .200 .130 15
a. Dependent Variable: Met_Penilaian
UJI AUTOKORELASI Model Summaryb
Model R R Square
Adjusted R Square
Std. Error of the Estimate
Durbin-Watson
1 .635a .403 .240 .442 2.450
Lampiran vi
UJI HIPOTESIS
UJI REGRESI LOGISTIK Logistic Regression
Case Processing Summary
Unweighted Casesa N Percent
Selected Cases Included in Analysis
15 100.0
Missing Cases 0 .0
Total 15 100.0
Unselected Cases 0 .0
Total 15 100.0
a. If weight is in effect, see classification table for the total number of cases.
b. The variable current is constant for the selected cases. Since a constant term was specified, the variable will be removed from the analysis.
Dependent Variable Encoding
Original Value Internal Value
Metode FIFO 0
Metode rata-rata 1
Block 0: Beginning Block
Iteration Historya,b,c
Iteration
-2 Log likelihood
Coefficients Constant
Step 0 1 20.190 .400
2 20.190 .405
3 20.190 .405
Iteration Historya,b,c
a. Constant is included in the model. b. Initial -2 Log Likelihood: 20,190
c. Estimation terminated at iteration number 3 because parameter estimates changed by less than ,001.
Classification Tablea,b
Observed
Predicted fifo
Percentage Correct Metode FIFO
Metode rata-rata Step 0 Met_Penilai
an
Metode FIFO 0 6 .0
Metode rata-rata
0 9 100.0
Overall Percentage 60.0
a. Constant is included in the model. b. The cut value is ,500
Variables in the Equation
B S.E. Wald df Sig. Exp(B)
Step 0 Constant .405 .527 .592 1 .442 1.500
Variables not in the Equation
Score df Sig. Step 0 Variables Ukuran .417 1 .519
Financial 2.269 1 .132
Laba 1.607 1 .205
Block 1: Method = Enter
Iteration Historya,b,c,d
Iteration
-2 Log likelihood
Coefficients
Constant ukuran financial laba Step 1 1 13.258 7.730 -.757 -2.432 -1.622
2 10.998 14.933 -1.974 -4.660 -2.722 3 9.976 23.359 -3.441 -7.292 -4.057 4 9.667 30.280 -4.626 -9.540 -5.195 5 9.562 36.458 -5.665 -11.595 -6.217 6 9.524 42.512 -6.677 -13.613 -7.224 7 9.511 48.531 -7.681 -15.619 -8.226 8 9.506 54.538 -8.682 -17.621 -9.227 9 9.504 60.541 -9.683 -19.622 -10.227 10 9.503 66.542 -10.683 -21.623 -11.227 11 9.503 72.542 -11.683 -23.623 -12.227 12 9.503 78.542 -12.683 -25.623 -13.227 13 9.503 84.542 -13.683 -27.623 -14.227 14 9.503 90.542 -14.683 -29.623 -15.227 15 9.503 96.542 -15.683 -31.623 -16.227 16 9.503 102.542 -16.683 -33.623 -17.227 17 9.503 108.542 -17.683 -35.623 -18.227 18 9.503 114.542 -18.683 -37.623 -19.227 19 9.503 120.542 -19.683 -39.623 -20.227 20 9.503 126.542 -20.683 -41.623 -21.227 a. Method: Enter
b. Constant is included in the model. c. Initial -2 Log Likelihood: 20,190
Omnibus Tests of Model Coefficients
Chi-square df Sig. Step 1 Step 10.688 3 .014
Block 10.688 3 .014
Model 10.688 3 .014
Model Summary
Step
-2 Log likelihood
Cox & Snell R Square
Nagelkerke R Square
1 9.503a .510 .689
a. Estimation terminated at iteration number 20 because maximum iterations has been reached. Final solution cannot be found.
Hosmer and Lemeshow Test
Step Chi-square df Sig.
1 .000 3 1.000
Contingency Table for Hosmer and Lemeshow Test
fifo = Metode FIFO
fifo = Metode rata-rata
Total Observed Expected Observed Expected
Step 1 1 3 3.000 0 .000 3
2 1 1.000 0 .000 1
3 1 1.000 3 3.000 4
4 1 1.000 4 4.000 5
Classification Tablea
Observed
Predicted fifo
Percentage Correct Metode FIFO
Metode rata-rata
Step 1 Met_P enilaia n
Metode FIFO
4 2 66.7
Metode rata-rata
0 9 100.0
Overall Percentage 86.7
a. The cut value is ,500
Variables in the Equation
B S.E. Wald df Sig. Exp(B)
Step 1a ukuran -20.683 15499.029 .000 1 .999 .000 financial -41.623 21144.542 .000 1 .998 .000 laba -21.227 14383.057 .000 1 .999 .000 Constant 126.542 63433.626 .000 1 .998 9.048E54 a. Variable(s) entered on step 1: ukuran, financial, laba.
Correlation Matrix
