LAMPIRAN
Lampiran 1: Populasi, Kiteria Perusahaan, Sampel
No Nama Perusahaan
Kriteria Sampel
1 2 3
1 PT. Akasha Wira International Tbk √ √ √ Sampel 1
2 PT. Tiga Pilar Sejahtera Food Tbk √ √ x
3 PT. Tri Banyan Tirta Tbk √ √ x
4 PT. Cahaya Kalbar Tbk √ √ √ Sampel 2
5 PT. Davomas Abadi Tbk √ √ √ Sampel 3
6 PT.Delta Djakarta Tbk √ √ √ Sampel 4
7 PT. Indofood CBP Sukses Makmur Tbk √ √ √ Sampel 5
8 PT. Indofood Sukses Makmur Tbk √ √ x
9 PT.Multi Bintang Indonesia Tbk √ √ √ Sampel 6
10 PT. Mayora Indah Tbk √ √ √ Sampel 7
11 PT. Prashida Aneka Niaga Tbk √ √ x
12 PT. Nippon Indosari Corporindo Tbk √ √ √ Sampel 8
13 PT. Sekar Bumi Tbk √ √ x
14 PT. Sekar Laut Tbk √ √ √ Sampel 9
15 PT. Siantar Top Tbk √ √ x
16 PT. Ultrajaya Milk Industry and Trading Company
Tbk √ √ √ Sampel 10
17 PT. Darya Varia Laboratoria Tbk √ √ √ Sampel 11
18 PT. Indofarma (Persero) Tbk √ √ x
19 PT. Kimia Farma (Persero) Tbk √ √ √ Sampel 12
21 PT. Merck Tbk √ √ √ Sampel 14
22 PT. Pyridam Farma Tbk √ √ √ Sampel 15
23 PT. Schering Plough Indonesia Tbk √ √ √ Sampel 16
24 PT. Industri jamu & Farmasi sido muncul Tbk √ x x
25 PT. Taiso Pharmaceutical Indonesia Tbk √ √ √ Sampel 17
26 PT. Tempo Scn Pasific Tbk √ √ √ Sampel 18
Lampiran 2 : Data Penelitian Ukuran Perusahaan
No KODE 2009 2010 2011 2012 2013
1 ADES 178.287.000.000 324.493.000.000 316.048.000.000 389.094.000.000 441.064.000.000
2 CEKA 568.603.115.385 850.469.914.144 823.360.918.368 1.027.692.718.504 1.069.627.299.747
3 DAVO 2.806.017.091.339 2.857.204.618.547 2.581.094.811.573 2.510.202.206.485 2.534.324.876.633
4 DLTA 760.425.630.000 708.583.733.000 696.166.676.000 745.306.835.000 867.040.802.000
5 ICBP 10.223.893.000.000 13.361.313.000.000 15.222.857.000.000 17.753.480.000.000 21.267.470.000.000
6 MLBI 993.465.000.000 1.137.082.000.000 1.220.813.000.000 1.152.048.000.000 1.782.148.000.000
7 MYOR 3.246.498.515.952 4.399.191.135.535 6.599.845.533.326 8.302.506.241.903 9.709.838.250.473
8 ROTI 346.977.673.235 568.265.341.826 756.136.918.500 1.204.944.681.223 1.822.689.047.108
9 SKLT 196.186.028.659 199.375.442.469 214.237.879.424 249.746.467.756 301.989.488.699
10 ULTJ 1.732.701.994.634 2.006.595.762.260 2.180.516.519.057 2.420.793.382.029 2.811.620.982.142
11 DVLA 783.613.064.000 854.109.991.000 922.945.318.000 1.074.691.476.000 1.190.054.288.000
12 KAEF 1.565.831.266.274 1.657.291.834.312 1.794.399.675.018 2.076.347.580.785 2.471.939.548.890
13 KLBF 6.482.446.670.172 7.032.496.663.288 8.274.554.112.840 9.417.957.180.958 11.315.061.275.026
15 PYFA 99.937.383.195 100.586.999.230 118.033.602.852 135.849.510.061 175.118.921.406
16 SCPI 206.257.212.000 233.756.072.000 312.518.674.000 440.498.391.000 746.401.836.000
17 SQBB 318.933.869.000 320.023.490.000 361.756.455.000 397.144.458.000 421.187.982.000
18 TSPC 3.263.102.915.008 3.589.595.911.220 4.250.374.395.321 4.632.984.970.719 5.407.957.915.805
Arus Kas Operasi
622.156.000.000 2.247.903.000.000
2.174.427.000.000 3.041.616.000.000 1.993.496.000.000
6 MLBI
15 PYFA
Debt To Asset Ratio
7 MYOR 0.042 0.047 (0.009) 0.046 0.051
8 ROTI 0.092 0.112 0.088 0.079 0.029
9 SKLT (0.007) (0.039) (0.037) (0.012) (0.019)
10 ULTJ (0.037) (0.010) (0.006) 0.102 0.058
11 DVLA 0.019 0.066 0.066 0.095 0.048
12 KAEF (0.033) 0.020 0.031 0.055 0.029
13 KLBF 0.071 0.119 0.119 0.144 0.116
14 MERK 0.265 0.209 0.331 0.145 0.194
15 PYFA (0.035) (0.022) (0.021) (0.005) (0.022)
16 SCPI (0.020) (0.029) 0.017 (0.003) (0.042)
17 SQBB 0.339 0.226 0.267 0.297 0.297
18 TSPC 0.038 0.073 0.073 0.095 0.067
Perputaran Modal Kerja
NO KODE 2009 2010 2011 2012 2013
1 ADES 3.6 4.9 5.6 5.1 5.7
2 CEKA 4.0 2.8 5.0 7.6 7.7
3 DAVO 0.6 1.6 1.3 3.4 1.4
4 DLTA 2.6 2.5 2.9 3.4 3.4
5 ICBP (10.5) 4.2 3.5 3.4 3.8
6 MLBI (5.5) -52 (48.8) (4.7) (21.6)
7 MYOR 4.8 4.4 4.2 3.1 3.2
8 ROTI 11.5 5.1 19.3 48.4 34.5
9 SKLT 6.7 6.9 7.7 10.9 19.3
10 ULTJ 3.8 3.9 5.7 4.7 3.7
11 DVLA 2.1 2.0 1.6 1.7 1.6
12 KAEF 5.2 5.1 4.3 3.8 4.1
13 KLBF 2.9 2.6 2.5 2.9 3.3
14 MERK 2.7 2.9 2.2 2.7 2.7
15 PYFA 5.5 4.5 4.0 4.4 7.4
16 SCPI (20.5) -11 1.4 1.8 1.3
17 SQBB 2.1 1.5 1.6 1.5 1.6
18 TSPC 2.7 2.8 2.8 2.9 2.6
Perputaran Piutang
NO KODE 2009 2010 2011 2012 2013
3 DAVO 2.3 2.4 3.8 4.4 2.4
4 DLTA 9.4 7.1 6.7 8.4 12.6
5 ICBP 2.8 11 9.2 9.6 10.7
6 MLBI 17.1 11.3 7.7 7.3 14.5
7 MYOR 5.4 6.3 6.2 5.6 4.9
8 ROTI 9.1 9.5 8.3 8.5 7.9
9 SKLT 9.1 9.2 8.2 8.2 9.0
10 ULTJ 9.0 10 9.3 9.8 10
11 DVLA 3.1 3.2 2.9 3.1 2.8
12 KAEF 9.2 9.3 9.1 8.7 8.5
13 KLBF 6.8 7.6 7.3 7.6 7.6
14 MERK 4.2 5.9 6.2 11 12
15 PYFA 7.4 7.3 6.7 6.5 6.3
16 SCPI 5.2 4.5 3.6 3.2 2.8
17 SQBB 4.3 3.9 5.2 4.5 4.4
18 TSPC 9.3 9.9 13.5 9.8 8.8
Likuiditas
NO KODE 2009 2010 2011 2012 2013
1 ADES 2,23 1,5 1,7 1,9 1,8
2 CEKA 4,7 1,6 1,6 1 1,6
3 DAVO 113,7 54,9 37,3 1 0,9
4 DLTA 4,5 6,3 6 5,2 4,7
5 ICBP 0,5 2,5 2,8 2,7 2,4
6 MLBI 0,65 0,9 0,9 0,5 0,9
7 MYOR 2,2 2,5 2,2 2,7 2,4
8 ROTI 1,4 2,2 1,2 1,1 1,1
9 SKLT 1,8 1,9 1,7 1,4 1,2
10 ULTJ 2,1 2 2,2 2 2,4
11 DVLA 3,1 3,7 4,8 4,3 4,2
12 KAEF 1,9 2,4 2,7 2,8 2,4
13 KLBF 2,9 4,3 3,6 3,4 2,8
14 MERK 5 6,2 7,5 3,8 3,9
15 PYFA 2 3 2,5 2,4 1,5
16 SCPI 0,9 0,8 3,7 2,7 2,6
17 SQBB 5,5 5,6 5,6 4,8 4,9
Lampiran 3 : Statistik Deskriptif
Descriptive Statistics
N Minimum Maximum Mean Std. Deviation
likuiditas 90 .50 113.70 4.9587 13.40254
Total aktiva 90 1.E11 2.E13 2.68E12 4.035E12
debt to asset ratio 90 .06 1.85 .4079 .25895
arus kas operasi 90 -6.08E11 3.04E12 3.3541E11 5.74484E11
Return spread 90 -.05 .60 .0845 .11879
perputaran modal kerja 90 -484.40 76.00 -3.6144 57.68073
perputaran piutang 90 .00 17.10 7.3852 3.23222
Valid N (listwise) 90
Lampiran 4 : Uji Normalitas
Uji Kolmogorov-Smirnov Sebelum Transformasi One-Sample Kolmogorov-Smirnov Test
Unstandardized Residual
N 90
Normal Parametersa Mean .0000000
Std. Deviation 12.28078275
Most Extreme Differences
Absolute .265
Positive .265
Negative -.173
Kolmogorov-Smirnov Z 2.516
Asymp. Sig. (2-tailed) .000
One-Sample Kolmogorov-Smirnov Test
Unstandardized Residual
N 90
Normal Parametersa Mean .0000000
Std. Deviation 12.28078275
Most Extreme Differences
Absolute .265
Positive .265
Negative -.173
Kolmogorov-Smirnov Z 2.516
Asymp. Sig. (2-tailed) .000
b Calculated from data.
Uji Kolmogorov-Smirnov Sesudah Transformasi
One-Sample Kolmogorov-Smirnov Test
Unstandardized Residual
N 57
Normal Parametersa Mean .0000000
Std. Deviation .19628696
Most Extreme Differences Absolute .114
Positive .114
Negative -.067
Kolmogorov-Smirnov Z .862
Asymp. Sig. (2-tailed) .447
a. Test distribution is Normal. b. Calculated From Data.
Lampiran 5 : Uji Multikolinearitas
Model
Unstandardized Coefficients
Standardized Coefficients
t Sig.
Collinearity Statistics
B Std. Error Beta Tolerance VIF
1 (Constant) 1.711 .754 2.269 .028
ln_dar -.487 .109 -.422 -4.453 .000 .370 2.703
ln_arus -.020 .053 -.039 -.375 .709 .307 3.259
ln_modal -.365 .046 -.593 -7.886 .000 .587 1.703
ln_piutang .002 .073 .001 .021 .983 .730 1.370
ln_aset -1.182 .577 -.247 -2.048 .046 .229 4.363
ln_spread .679 .541 .160 1.254 .216 .205 4.883
a. Dependent Variable: ln_likuid
Coefficient Correlationsa
Model ln_spread ln_modal ln_arus ln_piutang ln_dar ln_aset
1 Correlations ln_spread 1.000 -.145 -.583 -.251 -.116 -.854
ln_modal -.145 1.000 .078 -.232 -.412 .229
ln_arus -.583 .078 1.000 .188 .589 .518
ln_piutang -.251 -.232 .188 1.000 .058 .034
ln_dar -.116 -.412 .589 .058 1.000 .058
ln_aset -.854 .229 .518 .034 .058 1.000
Covariances ln_spread .293 -.004 -.017 -.010 -.007 -.267
ln_modal -.004 .002 .000 .000 -.002 .006
ln_arus -.017 .000 .003 .001 .003 .016
ln_piutang -.010 .000 .001 .005 .000 .001
ln_dar -.007 -.002 .003 .000 .012 .004
ln_aset -.267 .006 .016 .001 .004 .333
