Rp 9,402 Rp 39,681 Professional Fees Rp Rp 47,373 Rp 169,756

Lampiran i PT. GOLD COIN INDONESIA MEDAN  PROFIT & LOSS STATEMENT  (IN IDR '000)  CURRENCY :   IDR '000  PERIODE  DESCRIPTION  2006  2007  2008  Gross Sales T/P   Rp         184,773,343    Rp         231,283,408    Rp       303,298,300   Gross Sales I/C   Rp      613,046    Rp      209,175    Rp       586,342   Gross Sales   Rp         185,386,389    Rp         231,492,583    Rp       303,884,642   Concessions T/P   Rp       2,551,736    Rp       3,205,095    Rp       3,778,679   Concessions I/C   Rp      ‐    Rp       ‐    Rp        ‐   Concessions   Rp       2,551,736    Rp       3,205,095    Rp       3,778,679   Sales T/P   Rp         182,221,607    Rp         228,078,313    Rp       299,519,621   Sales I/C   Rp      613,046    Rp      209,175    Rp       586,342   Sales   Rp         182,834,653    Rp         228,287,488    Rp       300,105,963   Raw Material Cost   Rp       7,434,867    Rp       2,934,297    Rp       929,123   Direct Labor Cost   Rp       1,524,664    Rp       1,624,313    Rp       1,841,833   Overhead Cost   Rp       5,570,199    Rp       6,550,755    Rp       7,619,696   Packing Material Cost   Rp       2,352,867    Rp       3,437,322    Rp       4,146,848   Finished Good Cost   Rp         140,833,939    Rp         195,376,448    Rp       268,276,049   Exch. Diff. Cost   Rp      (718,600)   Rp      145,178    Rp       4,803,866   (Sales Raw & Pack Materials)   Rp      ‐    Rp      (567,136)   Rp       (910,173)  Cost of Sales   Rp         156,997,936    Rp         209,501,177    Rp       286,707,242   GP on Sales   Rp      25,836,717    Rp      18,786,311    Rp      13,398,721               Salaries + Wages   Rp       1,359,869    Rp       1,438,686    Rp       1,272,123   Personnel Allowance   Rp      194,486    Rp      231,918    Rp       233,990   Social Benefit   Rp      183,033    Rp      144,771    Rp       249,204   Employee Training   Rp       26,870    Rp       2,694    Rp      27,187   Other Personnel Cost   Rp       73,342    Rp      106,624    Rp      80,446   Transportation Expenses   Rp      542,586    Rp      516,772    Rp       525,654   Travel + Entertainment   Rp       68,920    Rp      111,327    Rp       149,661   Rent + Utilities   Rp       19,936    Rp       93,529   Rp      43,906   Leasing Charges   Rp       23,487    Rp       21,698   Rp      20,119   Office + Communication   Rp      262,565    Rp      256,560    Rp       257,882   Advertising + Promotion   Rp       13,894    Rp      213,889    Rp       276,669   Delivery Expenses   Rp      102,609    Rp      142,329    Rp       133,485   Insurance Expenses   Rp      3,354   Rp       9,402    Rp      39,681   Professional Fees   Rp      ‐    Rp       47,373   Rp       169,756   Allocated (Income) / Expenses   Rp      ‐   Rp           ‐    Rp        ‐   Other Operating (Inc.) / Exps   Rp       72,960    Rp       85,452   Rp      95,659   Depreciation   Rp       25,397    Rp       30,154   Rp       (140,333)  Specific Bad Debts Provision   Rp       1,694,589    Rp       2,866,598    Rp       (461,876)  A/R Write Off   Rp       (73,917)   Rp      (308,467)   Rp       (273,051)  Specific Inventory Provision   Rp      (283,704)   Rp      (414,356)   Rp       123,081               Operating Expenses   Rp       4,310,276    Rp       5,596,953    Rp       2,823,243   Operating Profit / (Loss)   Rp      21,526,441    Rp      13,189,358    Rp      10,575,478  

            Operating Interest Income           Operating Interest (Expense)           (NFE Interest Expenses)       Other Notional Income/(Exps.)           Notional Profit / (Loss)   Rp      21,526,441  Rp      13,189,358   Rp      10,575,478               Plus : Notional Expenses           Non ‐ Operating Interest Income   Rp      7,262   Rp       7,261    Rp      95,827   Non ‐ Operating Interest (Expens   Rp      (503,651)   Rp      (194,491)   Rp       (566,272)  Dividend Income           Exchange Gain/ (Loss)   Rp      178,566    Rp      (205,856)   Rp       (828,637)  Other Non ‐ Operating Income / (Ex   Rp       (4,142,450)   Rp       (4,988,765)   Rp       (6,478,218)  Bad Debt General Provn. (Inc) / D           Inventory General Provn. (Inc) /           Regional / Corporate Offices Inc   Rp      (598,778)   Rp       (1,079,147)   Rp       (1,348,111)  Extraord. Inc. / (Exps.)   Rp      (838,406)  Rp       ‐    Rp       139,000               Profit / (Loss) Before Tax   Rp      15,628,984    Rp       6,728,360    Rp       1,589,067   Income Tax   Rp       (4,980,872)   Rp       (2,761,326)   Rp       (2,761,326)  Net Profit / (Loss)   Rp      10,648,112    Rp       3,967,034    Rp       (1,172,259) 

Lampiran ii

Data Variabel Penelitian Tahun 2006-2008

(Sebelum Transformasi Data)

Tahun/Bulan BBBL BTKL BOP LK 2006 1 105,722 102,586 397,642 2,415,283 2 242,690 131,099 500,697 1,555,598 3 527,208 107,912 424,466 1,603,288 4 595,369 827 446,159 2,019,750 5 369,214 126,028 485,758 1,444,229 6 874,637 122,237 541,939 1,782,560 7 923,112 127,012 456,073 1,474,014 8 1,028,487 129,570 315,479 1,438,806 9 742,001 126,821 489,734 1,583,182 10 2,057,334 157,471 453,422 1,838,819 11 29,062 141,137 439,733 4,832,828 12 -59,969 251,964 619,097 3,848,361 2007 1 275,538 137,716 577,700 1,752,569 2 305,916 142,472 485,401 1,325,022 3 365,817 35,015 525,665 1,429,886 4 50,727 152,684 561,648 1,186,170 5 379,436 138,674 557,300 1,363,553 6 361,974 138,312 532,845 1,019,278 7 536,329 134,529 538,519 1,402,161 8 470,982 129,637 494,197 1,078,994 9 76,474 145,563 592,127 1,772,964 10 84,020 169,982 511,408 1,597,113 11 0 183,136 521,172 1,556,013 12 27,084 116,593 652,773 3,302,588 2008 1 74,509 169,873 508,814 1,279,319 2 128,789 161,338 694,705 1,476,365 3 64,963 159,570 596,208 1,599,958 4 39,392 186,224 695,361 2,004,283 5 139,375 160,385 721,196 1,479,223 6 136,826 114,384 641,739 1,261,246 7 101,142 155,982 659,779 1,296,076 8 98,433 159,148 781,874 2,531,662 9 99,967 129,637 494,197 1,614,265

Data Variabel Penelitian Tahun 2006-2008

(Setelah Transformasi Data)

Tahun/Bulan BBBL

BTKL

BOP

LK

2006

1 11.57

11.54

12.89

14.70

2

12.40

11.78

13.12

14.26

3

13.18

11.59

12.96

14.29

4

13.30

6.72

13.01

14.52

5

12.82

11.74

13.09

14.18

6

13.68

11.71

13.20

14.39

7

13.74

11.75

13.03

14.20

8

13.84

11.77

12.66

14.18

9

13.52

11.75

13.10

14.27

10

14.54

11.97

13.02

14.42

11

10.28

11.86

12.99

15.39

12

.

12.44

13.34

15.16

2007

1 12.53

11.83

13.27

14.38

2

12.63

11.87

13.09

14.10

3

12.81

10.46

13.17

14.17

4

10.83

11.94

13.24

13.99

5

12.85

11.84

13.23

14.13

6

12.80

11.84

13.19

13.83

7

13.19

11.81

13.20

14.15

8

13.06

11.77

13.11

13.89

9

11.24

11.89

13.29

14.39

10

11.34

12.04

13.14

14.28

11

.

12.12

13.16

14.26

12

10.21

11.67

13.39

15.01

2008

1 11.22

12.04

13.14

14.06

2

11.77

11.99

13.45

14.21

3

11.08

11.98

13.30

14.29

4

10.58

12.13

13.45

14.51

5

11.84

11.99

13.49

14.21

10 23,420 145,563 592,127 -4,687,902 11 22,162 183,136 521,172 -5,493,559 12 145 116,593 712,524 9,037,786

6

11.83

11.65

13.37

14.05

7

11.52

11.96

13.40

14.07

8

11.50

11.98

13.57

14.74

9

11.51

11.77

13.11

14.29

10

10.06

11.89

13.29

.

11

10.01

12.12

13.16

.

12

4.98

11.67

13.48

16.02

Lampiran iii

Statistik Descriptives

(Sebelum Transformasi Data)

Descriptive Statistics

N

Minimum

Maximum

Mean

Std. Deviation

Biaya Bahan Baku Langsung

36

-59969

2057334

313841.31

412535.689

Biaya Tenaga Kerja

Langsung

36

827

251964

138633.61

40847.277

Biaya Overhead Pabrik

36

315479

781874

548351.39

100781.114

Laba Kotor

36

-5493559

9037786

1611715.31

2184248.138

Valid N (listwise)

36

Statistik Descriptives

(Setelah Transformasi Data)

Descriptive Statistics

N

Minimum

Maximum

Mean

Std. Deviation

LN_BBBL

34

4.98

14.54

11.8894

1.71254

LN_BTKL

36

6.72

12.44

11.6906

.90151

LN_BOP

36

12.66

13.57

13.1980

.18709

LN_LK

34

13.83

16.02

14.3824

.44260

Lampiran iv

Hasil Uji Normalitas

(Sebelum Transformasi Data)

One-Sample Kolmogorov-Smirnov Test

Laba Kotor

N

36

Normal Parameters

a,,b

Mean

1611715.31

Std. Deviation

2184248.138

Most Extreme Differences

Absolute

.338

Positive

.259

Negative

-.338

Kolmogorov-Smirnov Z

2.025

Asymp. Sig. (2-tailed)

.001

a. Test distribution is Normal.

b. Calculated from data.

Hasil Uji Normalitas

(Setelah Transformasi Data)

One-Sample Kolmogorov-Smirnov Test

LN_LK

N

34

Normal Parameters

a,,b

Mean

14.3824

Std. Deviation

.44260

Most Extreme Differences

Absolute

.227

Positive

.227

Negative

-.136

Kolmogorov-Smirnov Z

1.322

a. Test distribution is Normal.

b. Calculated from data.

Grafik Normal P-P Plot

(Sebelum Transformasi Data)

Grafik Normal P-P Plot

(Setelah Transformasi Data)

Hasil Uji Multikolinieritas

Model

Collinearity Statistics

Tolerance

VIF

1

(Constant)

LN_BBBL

.734

1.362

LN_BTKL

.946

1.057

LN_BOP

.715

1.398

Hasil Uji Autokorelasi

Model Summary

b

Model

R

R Square

Adjusted R Square

Std. Error of the

Estimate

Durbin-Watson

1

.765

a

.585

.541

.29379

1.792

a. Predictors: (Constant), LN_BOP, LN_BTKL, LN_BBBL

b. Dependent Variable: LN_LK

Lampiran vii

Hasil Uji Hipotesis

( Uji t )

Coefficients

a

Model

Unstandardized Coefficients

Standardized

Coefficients

t

Sig.

B

Std. Error

Beta

1

(Constant)

24.381

4.373

5.575

.000

LN_BBBL

-.219

.036

-.857

-6.031

.000

LN_BTKL

-.075

.058

-.163

-1.304

.203

LN_BOP

-.494

.318

-.224

-1.554

.131

a. Dependent Variable: LN_LK

Hasil Uji Hipotesis

( Uji F )

ANOVA

b

Model

Sum of Squares

Df

Mean Square

F

Sig.

1

Regression

3.409

3

1.136

13.166

.000

a

Residual

2.417

28

.086

Total

5.826

31

a. Predictors: (Constant), LN_BOP, LN_BTKL, LN_BBBL

b. Dependent Variable: LN_LK