Daftar Populasi dan Sampel

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Lampiran i

Daftar Populasi dan Sampel

No Kode

Perusahaan

Nama Perusahaan Kriteria Sampel

1 2 3

1 ADES PT. Akasha Wira International Tbk √ √ √ Sampel 1

2 AISA PT. Tiga Pilar Sejahtera Food Tbk √ √ √ Sampel 2

3 CEKA PT. Cahaya Kalbar Tbk √ √ √ Sampel 3

4 DAVO PT. Davomas Abadi Tbk √ X X Bukan

Sampel

5 DLTA PT. Delta Djakarta Tbk √ √ X Bukan

Sampel

6 FAST PT. Fast Food Indonesia Tbk √ √ √ Sampel 4

7 ICBP PT. Indofood CBP Sukses Makmur Tbk √ √ √ Sampel 5

8 INDF PT. Indofood Sukses Makmur Tbk √ √ √ Sampel 6

9 MLBI PT. Multi Bintang Indonesia Tbk √ √ √ Sampel 7

10 MYOR PT. Mayora Indah Tbk √ √ √ Sampel 8

11 PSDN PT. Prasidha Aneka Niaga Tbk √ √ √ Sampel 9

12 PTSP PT. Pioneerindo Gourmet International

Tbk √ √ √ Sampel 10

13 ROTI PT. Nippon Indosari Corpindo Tbk √ √ √ Sampel 11

14 SIPD PT. Sierad Produce Tbk √ √ √ Sampel 12

15 SKLT PT. Sekar Laut Tbk √ √ √ Sampel 13

16 SMAR PT. Sinar Mas Agro Resources And

Technology Tbk √ √ √ Sampel 14

17 STTP PT. Siantar Top Tbk √ √ √ Sampel 15

18 TBLA PT. Tunas Baru Lampung Tbk √ √ √ Sampel 16

19 ULTJ PT. Ultrajaya Milk Industry And Trading

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Lampiran ii

Perhitungan Current Liabilities to Inventory (X1)

Tahun 2009

NO NAMA PERUSAHAAN KODE

CURRENT LIABILITES

(Million Rp)

INVENTORY (Million Rp) CLI

1 PT. Akasha Wira International Tbk ADES 29,613 7,088 4.178

2 PT. Tiga Pilar Sejahtera Food Tbk AISA 372,275 235,350 1.582

3 PT. Cahaya Kalbar Tbk CEKA 79,014 114,748 0.689

4 PT. Fast Food Indonesia Tbk FAST 320,777 95,221 3.369

5 PT. Indofood CBP Sukses Makmur Tbk ICBP 7,378,449 1,310,739 5.629

6 PT. Indofood Sukses Makmur Tbk INDF 11,148,529 5,117,484 2.179

7 PT. Multi Bintang Indonesia Tbk MLBI 852,194 110,497 7.712

8 PT. Mayora Indah Tbk MYOR 764,230 458,603 1.666

9 PT. Prasidha Aneka Niaga Tbk PSDN 131,963 110,570 1.193

10 PT. Pioneerindo Gourmet International Tbk PTSP 33,805 11,208 3.016

11 PT. Nippon Indosari Corpindo Tbk ROTI 95,447 9,075 10.51 8

12 PT. Sierad Produce Tbk SIPD 425,313 333,017 1.277

13 PT. Sekar Laut Tbk SKLT 46,512 45,384 1.025

14 PT. Sinar Mas Agro Resources And

Technology Tbk SMAR 2,764,944 2,139,125 1.293

15 PT. Siantar Top Tbk STTP 110,001 112,157 0.981

16 PT. Tunas Baru Lampung Tbk TBLA 973,634 247,071 3.941

17 PT. Ultrajaya Milk Industry And Trading

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Lampiran ii (Lanjutan)

Perhitungan Current Liabilities to Inventory (X1)

Tahun 2010

CURRENT LIABILITES

(Million Rp)

INVENTORY (Million Rp) CLI

8 PT. Mayora Indah Tbk MYOR 1,040,333 498,464 2.087

10 PT. Pioneerindo Gourmet International

Tbk PTSP 38,929 12,486 3.118

11 PT. Nippon Indosari Corpindo Tbk ROTI 92,639 9,602 9.648

16 PT. Tunas Baru Lampung Tbk TBLA 1,468,445 477,585 3.075

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Lampiran ii (Lanjutan)

Perhitungan Current Liabilities to Inventory (X1)

Tahun 2011

CURRENT LIABILITES

(Million Rp)

INVENTORY

(Million Rp) CLI

8 PT. Mayora Indah Tbk MYOR 1,845,791 1,336,250 1.381

Tbk PTSP 41,665 14,164 2.942

16 PT. Tunas Baru Lampung Tbk TBLA 1,366,205 488,998 2.794

17 PT. Ultrajaya Milk Industry And

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Lampiran iii

Perhitungan Operating Profit Margin (X2)

Tahun 2009

OPERATING PROFIT (Million Rp) NET SALES (Million Rp) OPM

3 PT. Cahaya Kalbar Tbk CEKA 93,460 1,194,544 0.078

4 PT. Fast Food Indonesia Tbk FAST 221,241 2,454,360 0.090

7 PT. Multi Bintang Indonesia Tbk MLBI 513,384 1,616,264 0.318

8 PT. Mayora Indah Tbk MYOR 613,187 4,777,175 0.128

12 PT. Sierad Produce Tbk SIPD 72,683 3,242,551 0.022

16 PT. Tunas Baru Lampung Tbk TBLA 281,468 2,783,573 0.101

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Lampiran iii (Lanjutan)

Perhitungan Operating Profit Margin (X2)

Tahun 2010

Tbk PTSP 23,247 247,503 0.094

17 PT. Ultrajaya Milk Industry And

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Lampiran iii (Lanjutan)

Perhitungan Operating Profit Margin (X2)

Tahun 2011

2 PT. Tiga Pilar Sejahtera Food Tbk AISA 307,852 1,752,802 0.176

3 PT. Cahaya Kalbar Tbk CEKA 149,369 1,238,169 0.121

9 PT. Prasidha Aneka Niaga Tbk PSDN 57,158 1,246,290 0.046

Tbk PTSP 37,266 292,477 0.127

15 PT. Siantar Top Tbk STTP 70,446 1,027,684 0.069

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Lampiran iv

Perhitungan Earning Power of Total Investment (X3)

Tahun 2009

EBIT (Million Rp) TOTAL ASSTES (Million Rp) EPTI

Technology Tbk SMAR 992,722 10,210,595 0.097

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Lampiran iv (Lanjutan)

Perhitungan Earning Power of Total Investment (X3)

Tahun 2010

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Lampiran iv (Lanjutan)

Perhitungan Earning Power of Total Investment (X3)

Tahun 2011

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Lampiran v

Perhitungan Operating Ratio (X4)

Tahun 2009

COST OF GOOD SOLD (Million Rp) OPERATI NG EXPENSE S (Million Rp) NET SALES (Million Rp) OPERA 1 PT. Akasha Wira International Tbk ADES 86,062 43,744 134,438 0.966 2 PT. Tiga Pilar Sejahtera

Food Tbk AISA 380,217 50,348 533,194 0.808

3 PT. Cahaya Kalbar Tbk CEKA 1,055,969 45,114 1,194,544 0.922

4 PT. Fast Food Indonesia Tbk FAST 986,532 1,246,587 2,454,360 0.910

5 PT. Indofood CBP Sukses

Makmur Tbk ICBP 12,419,763 2,112,933 16,332,607 0.890 6 PT. Indofood Sukses

Makmur Tbk INDF 26,955,710 5,437,400 37,397,319 0.866 7 PT. Multi Bintang Indonesia

Tbk MLBI 766,918 335,962 1,616,264 0.682

8 PT. Mayora Indah Tbk MYOR 3,643,390 520,598 4,777,175 0.872

9 PT. Prasidha Aneka Niaga

Tbk PSDN 504,384 44,843 592,358 0.927

10 PT. Pioneerindo Gourmet

International Tbk PTSP 81,988 128,323 226,790 0.927 11 PT. Nippon Indosari

Corpindo Tbk ROTI 263,821 133,803 485,920 0.818

12 PT. Sierad Produce Tbk SIPD 3,011,766 158,102 3,242,551 0.978

13 PT. Sekar Laut Tbk SKLT 223,898 50,706 276,312 0.994

14

PT. Sinar Mas Agro Resources And Technology Tbk

SMAR 12,484,606 606,419 14,201,230 0.922

15 PT. Siantar Top Tbk STTP 525,050 62,359 627,115 0.937

16 PT. Tunas Baru Lampung

Tbk TBLA 2,336,336 165,769 2,783,573 0.899

17 PT. Ultrajaya Milk Industry

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Lampiran v (Lanjutan)

Perhitungan Operating Ratio (X4)

Tahun 2010

COST OF GOOD SOLD (Million Rp) OPERATING EXPENSES (Million Rp) NET SALES (Million Rp) OPERA

1 PT. Akasha Wira International

Tbk ADES 138,249 52,178 218,748 0.871

2 PT. Tiga Pilar Sejahtera Food

Tbk AISA 521,405 57,425 705,220 0.821

3 PT. Cahaya Kalbar Tbk CEKA 634,746 37,027 718,205 0.935

4 PT. Fast Food Indonesia Tbk FAST 1,273,157 1,436,893 2,913,605 0.930

Makmur Tbk ICBP 12,993,217 2,322,011 17,960,120 0.853 6 PT. Indofood Sukses Makmur

Tbk INDF 25,932,908 5,741,141 38,403,360 0.825

7 PT. Multi Bintang Indonesia

Tbk MLBI 761,988 411,888 1,790,164 0.656

9 PT. Prasidha Aneka Niaga Tbk PSDN 827,226 55,054 928,527 0.950

International Tbk PTSP 85,131 139,125 247,503 0.906 11 PT. Nippon Indosari Corpindo

Tbk ROTI 323,167 163,333 612,192 0.795

14 PT. Sinar Mas Agro Resources

And Technology Tbk SMAR 17,127,929 1,470,045 20,265,425 0.918 15 PT. Siantar Top Tbk STTP 629,682 81,706 762,613 0.933

16 PT. Tunas Baru Lampung Tbk TBLA 2,310,101 291,410 2,951,114 0.882

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Lampiran v (Lanjutan)

Perhitungan Operating Ratio (X4)

Tahun 2011

COST OF GOOD SOLD (Million Rp) OPERATING EXPENSES (Million Rp) NET SALES (Million Rp) OPERA 1 PT. Akasha Wira International Tbk ADES 184,925 88,165 299,409 0.912 2 PT. Tiga Pilar Sejahtera

Food Tbk AISA 1,330,461 114,489 1,752,802 0.824

3 PT. Cahaya Kalbar Tbk CEKA 1,040,848 47,952 1,238,169 0.879

4 PT. Fast Food Indonesia Tbk FAST 1,461,949 1,443,212 3,316,800 0.876

Makmur Tbk ICBP 14,335,896 2,390,648 19,367,155 0.864 6 PT. Indofood Sukses

Makmur Tbk INDF 32,749,190 5,864,350 45,332,256 0.852 7 PT. Multi Bintang Indonesia

Tbk MLBI 778,417 404,586 1,858,750 0.636

9 PT. Prasidha Aneka Niaga

Tbk PSDN 1,119,815 69,316 1,246,290 0.954

International Tbk PTSP 99,993 155,218 292,477 0.873 11 PT. Nippon Indosari

Corpindo Tbk ROTI 433,938 232,917 813,342 0.820

14

PT. Sinar Mas Agro Resources And Technology Tbk

SMAR 24,154,526 5,050,133 31,676,219 0.922

15 PT. Siantar Top Tbk STTP 849,397 107,843 1,027,684 0.931

16 PT. Tunas Baru Lampung

Tbk TBLA 2,488,848 628,775 3,731,749 0.835

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Lampiran vi

Pajak Penghasilan (Y)

2009-2011

NO NAMA PERUSAHAAN KODE Pajak Penghasilan

2009 2010 2011

1 PT. Akasha Wira International Tbk ADES

0 83 171

2 PT. Tiga Pilar Sejahtera Food Tbk AISA

13,125 12,529 36,689

3 PT. Cahaya Kalbar Tbk CEKA

15,136 9,427 32,549 4 PT. Fast Food Indonesia Tbk FAST

61,786 56,314 55,619 5 PT. Indofood CBP Sukses Makmur Tbk ICBP

0 734,012 736,287 6 PT. Indofood Sukses Makmur Tbk INDF

1,481,786 1,771,258 1,735,905 7 PT. Multi Bintang Indonesia Tbk MLBI

130,533 154,374 177,850

8 PT. Mayora Indah Tbk MYOR

129,347 157,539 139,706 9 PT. Prasidha Aneka Niaga Tbk PSDN

15,406 16,511 20,530 10 PT. Pioneerindo Gourmet International

Tbk PTSP 4,485 5,057 7,718

11 PT. Nippon Indosari Corpindo Tbk ROTI

21,980 33,532 35,975

12 PT. Sierad Produce Tbk SIPD

6,014 17,975 10,209

13 PT. Sekar Laut Tbk SKLT

83 1,682 3,043 14 PT. Sinar Mas Agro Resources And

Technology Tbk SMAR 270,245 373,550 564,549

15 PT. Siantar Top Tbk STTP

7,034 7,896 11,426 16 PT. Tunas Baru Lampung Tbk TBLA

51,835 61,460 100,365 17 PT. Ultrajaya Milk Industry And

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Lampiran vii

Statistik Deskriptif

Deskripsi variabel penelitian observasi awal

(n = 51)

Descriptive Statistics

N Minimum Maximum Mean Std. Deviation

CLI 51 .69 10.52 2.8595 2.55827 OPM 51 .01 .36 .1132 .07583 EPTI 51 .01 .56 .1427 .11400 OPERA 51 .64 .99 .8861 .07560 PAJAK_PENGHASILAN 51 .00 1771258.00 186784.8627 4.09127E5 Valid N (listwise) 51

Sumber: Data penelitian yang diolah menggunakan SPSS 18

Lampiran viii

UJI NORMALITAS (SEBELUM TRANSFORMASI KE LN)

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Lampiran viii (Lanjutan)

One-Sample Kolmogorov-Smirnov Test

Unstandardiz ed Residual

N 51

Normal Parametersa,b Mean .0000000

Std. Deviation 3.80387818E 5 Most Extreme Differences Absolute .257 Positive .257 Negative -.189 Kolmogorov-Smirnov Z 1.839

Asymp. Sig. (2-tailed) .002

a. Test distribution is Normal. b. Calculated from data.

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Lampiran ix

UJI NORMALITAS (SETELAH TRANSFORMASI KE LN)

Lampiran ix (Lanjutan)

One-Sample Kolmogorov-Smirnov Test

Unstandardized Residual

N 50

Normal Parametersa,b Mean .0000000

Std. Deviation 1.72435985

Most Extreme Differences Absolute .129

Positive .042

Negative -.129

Kolmogorov-Smirnov Z .912

Asymp. Sig. (2-tailed) .377

a. Test distribution is Normal. b. Calculated from data.

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Lampiran x

UJI HETEROSKEDASTISITAS

Lampiran x (Lanjutan)

Coefficientsa Model Unstandardized Coefficients Standardize d Coefficients t Sig. B Std. Error Beta 1 (Constant) 3.528 1.421 2.483 .017 Ln_CLI -.026 .314 -.016 -.082 .935 Ln_OPM .755 .397 .497 1.903 .063 Ln_EPTI -.158 .298 -.104 -.529 .599 Ln_OPERA 6.067 3.302 .494 1.837 .073

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Lampiran xi

UJI AUTOKORELASI

Lampiran xii

UJI MULTIKOLINERITAS

Coefficientsa Model Unstandardized Coefficients Standardized Coefficients t Sig. Collinearity Statistics

B Std. Error Beta Tolerance VIF

1 (Constant) 18.351 2.272 8.077 .000 Ln_CLI -1.319 .501 -.422 -2.631 .012 .522 1.915 Ln_OPM 2.067 .634 .696 3.259 .002 .294 3.402 Ln_EPTI .793 .477 .268 1.662 .103 .516 1.937 Ln_OPER A 2.423 5.280 .101 .459 .649 .277 3.613

a. Dependent Variable: Ln_Pajak_Penghasilan

Model Summaryb Model R R Square Adjusted R Square Std. Error of

the Estimate Durbin-Watson

1 .630a .397 .343 1.79937 1.621

a. Predictors: (Constant), Ln_OPERA, Ln_EPTI, Ln_CLI, Ln_OPM b. Dependent Variable: Ln_Pajak_Penghasilan

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Lampiran xiii

UJI HIPOTESIS

UJI KOEFISIEN DETERMINASI

Lampiran xiii (Lanjutan)

UJI F

Model Summaryb Model R R Square Adjusted R Square Std. Error of the Estimate 1 .630a .397 .343 1.79937

a. Predictors: (Constant), Ln_OPERA, Ln_EPTI, Ln_CLI, Ln_OPM

b. Dependent Variable: Ln_Pajak_Penghasilan

ANOVAb

Model Sum of Squares Df Mean Square F Sig.

1 Regression 95.794 4 23.948 7.397 .000a

Residual 145.697 45 3.238

Total 241.491 49

a. Predictors: (Constant), Ln_OPERA, Ln_EPTI, Ln_CLI, Ln_OPM b. Dependent Variable: Ln_Pajak_Penghasilan

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Lampiran xiii (Lanjutan)

Uji t

Coefficientsa Model Unstandardized Coefficients Standardized Coefficients t Sig. B Std. Error Beta 1 (Constant) 18.351 2.272 8.077 .000 Ln_CLI -1.319 .501 -.422 -2.631 .012 Ln_OPM 2.067 .634 .696 3.259 .002 Ln_EPTI .793 .477 .268 1.662 .103 Ln_OPERA 2.423 5.280 .101 .459 .649