• Tidak ada hasil yang ditemukan

Pengaruh Rasio Keuangan Terhadap Kinerja Perusahaan Pada Perusahaan Manufaktur Sektor Aneka Industri yang Terdaftar di Bursa Efek Indonesia

N/A
N/A
Protected

Academic year: 2017

Membagikan "Pengaruh Rasio Keuangan Terhadap Kinerja Perusahaan Pada Perusahaan Manufaktur Sektor Aneka Industri yang Terdaftar di Bursa Efek Indonesia"

Copied!
23
0
0

Teks penuh

(1)

84 LAMPIRAN

Lampiran 1

Daftar Populasi dan Sampel Perusahaan Manufaktur Sektor Aneka Industri Yang Terdaftar Di BEI Tahun 2012-2014

No. Perusahaan Kode

Emiten

Kriteria Sampel

1 2 3

1 Grand Kartech Tbk KRAH √ χ √ -

2 Astra International Tbk ASII √ √ √ 1

3 Astra Otoparts Tbk AUTO √ √ √ 2

4 Indo Kordsa Tbk BRAM √ √ √ 3

5 Goodyear Indonesia Tbk GDYR √ √ √ 4

6 Gajah Tunggal Tbk GJTL √ √ √ 5

7

Indomobil Sukses

Internasional Tbk IMAS √ √ √ 6

8 Indospring Tbk INDS √ √ √ 7

9 Multi Prima Sejahtera Tbk LPIN √ √ √ 8

10 Multistrada Arah Sarana Tbk MASA √ √ √ 9

11 Nipress Tbk NIPS √ √ √ 10

12

Prima Alloy Steel Universal

Tbk PRAS √ √ √ 11

13 Selamat Sempurna Tbk SMSM √ √ √ 12

14 Polychem Indonesia Tbk ADMG √ √ √ 13

15 Argo Pantes Tbk ARGO √ √ √ 14

16 Century Textile Industry Tbk CNTX √ √ √ 15

17 Eratex Djaya Tbk ERTX √ √ √ 16

18 Ever Shine Tex Tbk ESTI √ √ √ 17

19 Panasia Indo Resources Tbk HDTX √ √ √ 18

20 Indo Rama Synthetic Tbk INDR √ √ √ 19

21 Apac Citra Centertex Tbk MYTX √ χ √ -

22 Panasia Filament Inti Tbk PAFI √ √ Χ -

23 Pan Brothers Tbk PBRX √ √ √ 20

24 Asia Pacific Fibers Tbk POLY √ √ √ 21

25 Ricky Putra Globalindo Tbk RICY √ √ √ 22

26 Sri Rejeki Isman Tbk SRIL √ χ √ -

27

Sunson Textile Manufacturer

Tbk SSTM √ √ √ 23

(2)

85

No. Perusahaan Kode

Kriteria

1 2 3 Sampel

30 Trisula International Tbk TRIS √ √ √ 26

30 Trisula International Tbk TRIS √ √ √ 26

31 Nusantara Inti Corpora Tbk UNIT √ √ √ 27

32 Unitex Tbk UNTX √ √ √ 28

33 Surya Intrindo MakmurTbk SIMM √ √ Χ -

34 Sumi Indo Kabel Tbk IKBI √ χ √ -

35 Jembo Cable Company Tbk JECC √ √ √ 29

36 KMI Wire and Cable Tbk KBLI √ √ √ 30

37 Kabelindo Murni Tbk KBLM √ √ √ 31

38

Supreme Cable

Manufacturing and

Commerce Tbk SCCO √ √ √ 32

39 Voksel Electric Tbk VOKS √ √ √ 33

(3)

86 Lampiran 2

Tabulasi Hasil Perhitungan Current Ratio

No. Kode Current Ratio

Emiten

2012 2013 2014

(4)

87 No.

Kode Emiten

Current Ratio

2012 2013 2014

(5)

88

Tabulasi Hasil Perhitungan Debt Ratio

No. Kode Debt Ratio

Emiten

2012 2013 2014

1 ASII 0.51 0.50 0.49

2 AUTO 0.38 0.24 0.30

3 BRAM 0.26 0.32 0.42

4 GDYR 0.57 0.49 0.54

5 GJTL 0.57 0.63 0.63

6 IMAS 0.68 0.70 0.71

7 INDS 0.32 0.20 0.20

8 LPIN 0.22 0.27 0.25

9 MASA 0.40 0.40 0.40

10 NIPS 0.59 0.70 0.52

11 PRAS 0.51 0.49 0.47

12 SMSM 0.43 0.41 0.34

13 ADMG 0.47 0.43 0.37

14 ARGO 0.88 0.86 1.15

15 CNTX 0.93 0.93 0.92

16 ERTX 0.80 0.35 0.37

17 ESTI 0.55 0.59 0.66

18 HDTX 0.53 0.70 0.85

(6)

89

No. Kode Emiten

Debt Ratio

2012 2013 2014

20 PBRX 0.58 0.58 0.44

21 POLY 2.98 3.34 4.30

22 RICY 0.56 0.66 0.66

23 SSTM 0.65 0.66 0.67

24 STAR 0.35 0.35 0.37

25 TFCO 0.21 0.19 0.15

26 TRIS 0.34 0.37 0.41

27 UNIT 0.37 0.47 0.45

28 UNTX 2.17 1.95 1.82

29 JECC 0.80 0.88 1.02

30 KBLI 0.27 0.34 0.30

31 KBLM 0.63 0.59 0.55

32 SCCO 0.56 0.60 0.51

33 VOKS 0.64 0.69 0.67

(7)

90

Tabulasi Hasil Perhitungan Return On Asset

No. Kode Return On Asset

Emiten

2012 2013 2014

1 ASII 0.12 0.11 0.09

2 AUTO 0.12 0.09 0.08

3 BRAM 0.11 0.01 0.06

4 GDYR 0.05 0.04 0.02

5 GJTL 0.08 0.02 0.02

6 IMAS 0.05 0.04 (0.00)

7 INDS 0.32 0.19 0.06

8 LPIN 0.10 0.04 (0.02)

9 MASA 0.001 0.003 0.001

10 NIPS 0.04 0.04 0.10

11 PRAS 0.07 0.11 0.09

12 SMSM 0.19 0.20 0.24

13 ADMG 0.02 (0.001) (0.05)

14 ARGO (0.08) 0.04 (0.21)

15 CNTX (0.12) (0.004) 0.01

16 ERTX 0.03 0.001 0.0004

(8)

91

No.

Kode Emiten

Return On Asset

2012 2013 2014

18 HDTX 0.002 (0.09) (0.025)

19 INDR 0.01 0.01 0.01

20 PBRX 0.03 0.04 0.03

21 POLY (0.08) (0.09) (0.29)

22 RICY 0.02 0.01 0.01

23 SSTM (0.02) (0.02) (0.02)

24 STAR 0.001 0.001 0.0004

25 TFCO 0.02 (0.03) (0.01)

26 TRIS 0.10 0.11 0.07

28 UNTX (0.07) 0.09 0.03

29 JECC 0.05 0.02 0.03

30 KBLI 0.01 0.06 0.05

31 KBLM 0.03 0.01 0.03

32 SCCO 0.11 0.06 0.08

33 VOKS 0.09 0.02 (0.05)

(9)

92

Tabulasi Hasil Perhitungan Total Asset Turnover

No. Kode Total Asset Turnover

Emiten

2012 2013 2014

1 ASII 1.03 0.91 0.85

2 AUTO 0.93 0.85 0.85

3 BRAM 0.76 0.84 0.67

4 GDYR 1.64 1.66 1.28

5 GJTL 0.98 0.80 0.81

6 IMAS 1.13 0.90 0.83

7 INDS 0.89 0.67 0.82

8 LPIN 0.10 0.04 (0.02)

9 MASA 0.51 0.51 0.45

10 NIPS 1.34 1.14 0.84

11 PRAS 0.54 0.40 0.35

12 SMSM 1.50 1.39 1.51

13 ADMG 0.81 0.90 0.96

14 ARGO 0.55 0.57 0.72

15 CNTX 0.91 1.00 1.12

16 ERTX 1.08 0.37 0.29

17 ESTI 0.94 0.67 0.68

(10)

93

No.

Kode Emiten

Total Asset Turnover

2012 2013 2014

19 INDR 1.08 1.03 0.98

20 PBRX 1.38 1.45 0.92

21 POLY 1.49 1.62 1.81

22 RICY 0.89 0.89 1.01

23 SSTM 0.68 0.72 0.67

24 STAR 0.27 0.37 0.29

25 TFCO 0.94 0.84 0.83

26 TRIS 1.53 1.49 1.43

27 UNIT 0.23 0.22 0.23

28 UNTX 0.91 1.07 0.98

29 JECC 1.74 1.20 1.71

30 KBLI 1.96 1.92 1.78

31 KBLM 1.41 1.58 1.42

32 SCCO 2.38 2.13 2.24

33 VOKS 1.46 1.28 1.29

(11)

94

Tabulasi Hasil Perhitungan Gross Profit Margin

No. Kode Gross Profit Margin

Emiten

2012 2013 2014

1 ASII 0.19 0.18 0.19

2 AUTO 0.16 0.16 0.14

3 BRAM 0.08 0.11 0.17

4 GDYR 0.11 0.13 0.13

5 GJTL 0.19 0.18 0.19

6 IMAS 0.12 0.12 0.14

7 INDS 0.20 0.22 0.17

8 LPIN 1.64 3.21 (4.68)

9 MASA 0.15 0.15 0.16

10 NIPS 0.17 0.17 0.18

11 PRAS 0.15 0.18 0.17

12 SMSM 0.25 0.27 0.30

13 ADMG 0.04 0.03 (0.04)

14 ARGO (0.10) 0.002 (0.11)

15 CNTX 0.01 0.12 0.14

16 ERTX 0.05 0.17 0.20

17 ESTI 0.03 (0.03) (0.06)

(12)

95

No. Kode

Emiten

Gross Profit Margin

2012 2013 2014

19 INDR 0.07 0.08 0.10

20 PBRX 0.11 0.12 0.12

21 POLY (0.01) (0.04) (0.03)

22 RICY 0.22 0.28 0.20

23 SSTM 0.002 0.04 0.01

24 STAR 0.21 0.17 0.20

25 TFCO 0.03 (0.005) 0.003

26 TRIS 0.26 0.26 0.25

27 UNIT 0.22 0.32 0.36

28 UNTX (0.10) 0.06 0.08

29 JECC 0.11 0.13 0.11

30 KBLI 0.12 0.11 0.09

31 KBLM 0.09 0.09 0.09

32 SCCO 0.09 0.07 0.09

33 VOKS 0.15 0.10 0.05

(13)

96

Tabulasi Hasil Perhitungan Profit Growth

No. Kode Profit Growth

Emiten

2012 2013 2014

1 ASII 0.08 (0.02) (0.01)

2 AUTO 0.03 (0.07) (0.10)

3 BRAM 7.20 (0.75) 1.87

4 GDYR 2.09 (0.31) (0.41)

5 GJTL 0.65 (0.89) 1.24

6 IMAS (0.07) (0.31) (1.11)

7 INDS 0.11 0.10 (0.14)

8 LPIN 0.47 (0.48) (1.48)

9 MASA (0.95) 10.26 (0.87)

10 NIPS 0.21 (1.00) 0.48

11 PRAS 7.00 (0.15) (0.14)

12 SMSM 0.11 0.26 0.24

13 ADMG (0.75) (0.76) (13.49)

14 ARGO (0.15) (1.69) (1.37)

15 CNTX (1.99) (0.97) (3.52)

16 ERTX (0.92) 90.91 (0.39)

17 ESTI (6.82) 0.43 (0.04)

(14)

97

No.

Kode Emiten

Profit Growth

2012 2013 2014

19 INDR (0.88) 0.70 1.47

20 PBRX (0.04) 0.51 (0.03)

21 POLY 2.63 (0.06) 1.66

22 RICY 0.39 (0.49) 0.73

23 SSTM (0.41) (0.06) (0.03)

24 STAR (0.64) (0.38) (0.39)

25 TFCO (0.75) (2.16) (0.51)

26 TRIS 0.61 0.09 (0.26)

27 UNIT (0.85) 1.36 (0.52)

28 UNTX 0.68 (2.39) (0.66)

29 JECC 0.07 (0.29) 0.06

30 KBLI 0.97 (0.41) (0.05)

31 KBLM 0.25 (0.68) 1.69

32 SCCO 0.55 (0.38) 0.31

33 VOKS 0.33 (0.73) (3.18)

(15)

98

Tabulasi Hasil Perhitungan Tobin’s Q

No.

Kode

Tobin’s Q Emite

n

2012 2013 2014

1 ASII 1,688.17 1,286.60 1,273.73

2 AUTO 1.76 1.37 1.47

3 BRAM 0.05 0.12 0.24

4 GDYR 0.28 0.27 0.29

5 GJTL 1.63 0.68 0.69

6 IMAS 0.34 0.38 0.35

7 INDS 0.11

(0.12)

(0.02)

8 LPIN

(0.18)

(0.09) 0.08

9 MASA 0.29 0.29 0.28

10 NIPS 0.00 0.28 0.15

11 PRAS 0.38 0.27 0.19

12 SMSM 0.10

(0.00)

(0.06)

13 ADMG 0.21 0.20 0.17

14 ARGO 0.83 0.77 1.09

15 CNTX 0.69 0.67 0.67

16 ERTX 0.41

(0.21)

(0.12)

17 ESTI 0.34 0.42 0.55

(16)

99 No. Kode Emite n Tobin’s Q

2012 2013 2014

19 INDR

(0.05) 0.32 0.37

20 PBRX

(0.10) 0.09

(0.14)

20 PBRX

(0.10) 0.09

(0.14)

21 POLY 2.61 2.90 3.93

22 RICY 0.19 0.14 0.32

23 SSTM 0.60 0.57 0.60

24 STAR

(0.09) (0.12) (0.12)

25 TFCO 0.07 0.07 0.04

26 TRIS

(0.14) (0.11) (0.01)

27 UNIT 0.25 0.38 0.36

28 UNTX 1.97 1.71 1.56

29 JECC 0.39 0.43 0.45

30 KBLI

(0.12) (0.13) (0.14)

31 KBLM 0.28 0.20 0.14

32 SCCO

(0.10) (0.06) (0.11)

33 VOKS

(0.01) 0.11 0.20

34 PTSN 0.02

(0.02)

(17)

100 Output SPSS

Lampiran

Descriptive Statistics

N Minimum Maximum Mean Std. Deviation

Current Ratio 102 .10 11.28 1.5721 1.25890

Debt Ratio 102 .15 4.30 .6461 .60642

Return on Asset 102 .00 .32 .0573 .06124

Total Asset Turnover 102 .00 2.71 1.0238 .55046

Gross Profit Margin 102 .00 4.68 .2146 .56596

Kinerja Perusahaan 102 .00 3.93 .4812 .65317

Valid N (listwise) 102

One-Sample Kolmogorov-Smirnov Test

Unstandardized

Residual

N 102

Normal Parametersa,,b Mean .0000000

Std. Deviation .33888289

Most Extreme Differences Absolute .237

Positive .237

Negative -.143

Kolmogorov-Smirnov Z 2.394

Asymp. Sig. (2-tailed) .000

a. Test distribution is Normal.

(18)

101 Casewise Diagnosticsa

Case

Number Std. Residual Kinerja Perusahaan Predicted Value Residual

1 3.492 1.68 .4661 1.21394

2 3.964 1.76 .3823 1.37772

5 3.377 1.63 .4563 1.17370

36 3.337 1.37 .2100 1.15999

70 3.471 1.47 .2635 1.20650

a. Dependent Variable: Kinerja Perusahaan

One-Sample Kolmogorov-Smirnov Test

Unstandardized

Residual

N 97

Normal Parametersa,,b Mean .0000000

Std. Deviation .18337880

Most Extreme Differences Absolute .170

Positive .170

Negative -.093

Kolmogorov-Smirnov Z 1.671

Asymp. Sig. (2-tailed) .008

a. Test distribution is Normal.

b. Calculated from data.

Casewise Diagnosticsa

Case

Number Std. Residual Kinerja Perusahaan Predicted Value Residual

32 5.047 1.28 .3294 .95060

(19)

102 Casewise Diagnosticsa

Case

Number Std. Residual Kinerja Perusahaan Predicted Value Residual

1 3.492 1.68 .4661 1.21394

2 3.964 1.76 .3823 1.37772

5 3.377 1.63 .4563 1.17370

36 3.337 1.37 .2100 1.15999

70 3.471 1.47 .2635 1.20650

a. Dependent Variable: Kinerja Perusahaan

One-Sample Kolmogorov-Smirnov Test

Unstandardized

Residual

N 95

Normal Parametersa,,b Mean .0000000

Std. Deviation .11929910

Most Extreme Differences Absolute .088

Positive .052

Negative -.088

Kolmogorov-Smirnov Z .862

Asymp. Sig. (2-tailed) .448

a. Test distribution is Normal.

(20)

103 Hasil Uji Multikolinearitas

Coefficientsa

Model

Unstandardized

Coefficients

Standardized

Coefficients

t Sig.

Collinearity Statistics

B Std. Error Beta Tolerance VIF

1 (Constant) -.072 .035 -2.035 .045

Current Ratio -.005 .011 -.011 -.510 .612 .847 1.181

Debt Ratio .963 .023 .984 41.696 .000 .768 1.303

Return on Asset .205 .216 .021 .949 .345 .882 1.134

Total Asset Turnover -.152 .024 -.142 -6.288 .000 .843 1.186

Gross Profit Margin -.023 .023 -.022 -1.015 .313 .877 1.140

a. Dependent Variable: Kinerja Perusahaan

Hasil Uji Autokorelasi

Model Summaryb

Model R R Square Adjusted R Square

Std. Error of the

Estimate Durbin-Watson

1 .981a .962 .960 .12260 2.512

a. Predictors: (Constant), Gross Profit Margin, Return on Asset, Current Ratio, Total Asset

Turnover, Debt Ratio

(21)

104 Hasil Uji Heterokedastisitas

Hasil Uji T (Uji Parsial)

Model

Unstandardized Coefficients

Standardized

Coefficients

T Sig.

B Std. Error Beta

1 (Constant) -.072 .035 -2.035 .045

Current Ratio (X1) -.005 .011 -.011 -.510 .612

Debt Ratio (X2) .963 .023 .984 41.696 .000

Return on Asset (X3) .205 .216 .021 .949 .345

Total Asset Turnover

(X4)

-.152 .024 -.142 -6.288 .000

(22)

105 Hasil Uji Simultan (Uji-F)

ANOVAb

Model Sum of Squares df Mean Square F Sig.

1 Regression 33.802 5 6.760 449.735 .000a

Residual 1.338 89 .015

Total 35.140 94

a. Predictors: (Constant), Gross Profit Margin, Return on Asset, Current Ratio, Total Asset Turnover, Debt

Ratio

b. Dependent Variable: Kinerja Perusahaan

Hasil Uji Koefiesien Determinasi

Model Summaryb

Model R R Square Adjusted R Square

Std. Error of the

Estimate Durbin-Watson

1 .981a .962 .960 .12260 2.512

a. Predictors: (Constant), Gross Profit Margin, Return on Asset, Current Ratio, Total Asset

Turnover, Debt Ratio

(23)

106 Hasil Analisis Regresi Berganda

Model

Unstandardized Coefficients

Standardized

Coefficients

t Sig.

B Std. Error Beta

1 (Constant) -.072 .035 -2.035 .045

Current Ratio (X1) -.005 .011 -.011 -.510 .612

Debt Ratio (X2) .963 .023 .984 41.696 .000

Return on Asset (X3) .205 .216 .021 .949 .345

Total Asset Turnover

(X4)

-.152 .024 -.142 -6.288 .000

Referensi

Dokumen terkait

Dari uji lanjut perbandingan berganda Duncan (Lampiran 8), bahwa khitosan ukuran 20 mesh sampai 40 mesh memberikan pengaruh yang berbeda terhadap MOR komposit dengan

 Rata-rata lama menginap tamu pada hotel berbintang di Provinsi Bengkulu bulan April 2015 mencapai 3,19 hari atau naik 0,53 hari bila dibandingkan rata-rata lama

Manfaat yang diharapkan pada hasil penelitian yang akan dilakukan adalah dapat mengetahui pengaruh konsentrasi garam fosfat terhadap lamanya proses perendaman pada beras

Jadi, dapat disimpulkan bahwa peran komite sekolah sebagai pemberi pertimbangan yaitu melakukan koordinasi dengan pihak sekolah dan memberikan masukan dalam proses

PENGARUH EARNING PER SHARE, GROSS PROFIT MARGIN, DEBT TO EQUITY RATIO, RETURN ON EQUITY, RETURN ON ASSET, DAN CURRENT RATIO TERHADAP RETURN SAHAM PADA PERUSAHAAN SUB SEKTOR

Oleh karena itu direncanakan desain Jembatan THP Kenjeran yang baru menggunakan struktur jembatan bentang panjang menggunakan struktur box girder segmental pratekan

Prosentase penyelesaian keluhan atas akurasi charging pra bayar yang diselesaikan dalam 15 hari kerja5. ≥ 90%

Expert Tip – if you frequently use the same reports, you can avoid the need to keep using the Select report Dialog Box and the Select output settings Dialog Box by creating