Pengaruh Inventory Turnover Ratio, Account Payable to Cost of Goods Sold Ratio, Net Working Capital to Total Asset Ratio, dan Debt Ratio Terhadap Gross Profit Margin

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LAMPIRAN

Lampiran I

Jadwal Penelitian

Tahapan Penelitian

Periode

2014

2015

Sept

Okt

Nov

Des

Jan

Feb

Maret

Pengajuan Judul

Penyelesaian Proposal

Bimbingan dan

Perbaikan Proposal

Seminar Proposal

Pengumpulan dan

Pengolahan Data

Bimbingan dan

Penyelesaian Skripsi

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Account Payable to Cost of Goods Sold Ratio

No. Kode

Emiten Nama Perusahaan

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Net Working Capital to Total Asset Ratio

No. Kode

Emiten Nama Perusahaan

Net Working Capital to Total Asset Ratio

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Lampiran III

Hasil Pengolahan Data SPSS

Statistik Deskriptif Sebelum Tranformasi

Statistik Deskriptif Sesudah Tranformasi

Descriptive Statistics

Mean Std. Deviation N

GPM .3613 .17352 96

ITR 5.9129 6.05116 96

AR_COGS .4973 .31051 96

NWCTA .3063 .22424 96

DR .3931 .15638 96

Descriptive Statistics

Mean Std. Deviation N

GPM .3536 .17135 86

LN_ITR 1.4849 .67415 86

LN_ARCOGS -.9008 .55367 86

LN_NWCTA -1.2986 .87181 86

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Uji Normalitas Sebelum Transformasi

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

One-Sample Kolmogorov-Smirnov Test

Unstandardized

Residual

N 96

Normal Parametersa,b

Mean .0000000

Std. Deviation .13802662

Most Extreme Differences

Absolute .104

Positive .104

Negative -.069

Kolmogorov-Smirnov Z 1.018

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Uji Multikolinieritas Sebelum Transform

Dependent Variable: GPM

Uji Multikolinieritas Sesudah Transform

Dependent Variable: GPM

Coefficientsa

Model

Collinearity Statistics

Tolerance VIF

(Constant)

ITR .829 1.206

AP_COGS .752 1.329

NWCTA .342 2.927

DR .348 2.877

Coefficientsa

Model

Collinearity Statistics

Tolerance VIF

1

(Constant)

LN_ITR .783 1.278

LN_ARCOGS .711 1.407

LN_NWCTA .570 1.755

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Uji Heteroskedastisitas Sebelum Transform

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Uji Autokorelasi Sebelum Transform

a. Predictors: (Constant), DR, ITR, AP_COGS, NWCTA

b. Dependent Variable: GPM

Uji Autokorelasi Sesudah Transform

a. Predictors: (Constant), LN_DR, LN_ITR, LN_ARCOGS, LN_NWCTA

b. Dependent Variable: GPM

Model Summaryb

Model

Change Statistics

Durbin-Watson R Square Change F Change df1 df2 Sig. F Change

1 .367 13.203 4 91a .000 .638

Model Summaryb

Model

Change Statistics

Durbin-Watson R Square Change F Change df1 df2 Sig. F Change

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Koefisien Determinasi (R

2

)

a. Predictors: (Constant), LN_DR, LN_ITR, LN_APCOGS, LN_NWCTA b. Dependent Variable: GPM

Hasil Uji F (Secara Simultan)

ANOVAa

Model Sum of Squares Df Mean Square F Sig.

1

Regression .810 4 .203 9.732 .000b

Residual 1.686 81 .021

Total 2.496 85

Model Summaryb

Model R R Square Adjusted R Square Std. Error of the Estimate

1 .570a .325 .291 .14425

a. Dependent Variable: GPM

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Hasil Uji t (Parsial)

Dependent Variable: GPM

Coefficientsa

Model Unstandardized

Coefficients

Standardized

Coefficients

t Sig.

B Std. Error Beta

1

(Constant) .257 .072 3.555 .001

LN_ITR .033 .026 .129 1.246 .216

LN_APCOGS .124 .034 .402 3.714 .000

LN_NWCTA .047 .024 .240 1.987 .050

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LAMPIRAN IV

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Tabel F

Titik Persentase Distribusi F untuk Probabilitas = 0,05

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DF DF1

DF2 1 2 3 4 5 6

78 3,96 3,11 2,72 2,49 2,33 2,22

79 3,96 3,11 2,72 2,49 2,33 2,22

80 3,96 3,11 2,72 2,49 2,33 2,21

81 3,96 3,11 2,72 2,48 2,33 2,21

82 3,96 3,11 2,72 2,48 2,33 2,21

83 3,96 3,11 2,71 2,48 2,32 2,21

84 3,95 3,11 2,71 2,48 2,32 2,21

85 3,95 3,10 2,71 2,48 2,32 2,21

86 3,95 3,10 2,71 2,48 2,32 2,21

87 3,95 3,10 2,71 2,48 2,32 2,20

88 3,95 3,10 2,71 2,48 2,32 2,20

89 3,95 3,10 2,71 2,47 2,32 2,20