76
Lampiran 1
Daftar Populasi dan Sampel Perusahaan Industri Dasar dan Kimia yang
Terdaftar di BEI
No
Nama Perusahaan
Kode
Kriteria
Sampel
77
39 Argha Karya Prima Industry Tbk
AKPI
√ √ √Sampel 13
40 Asiaplast Industries Tbk
APLI
√ √ √Sampel 14
41 Berlina Tbk
BRNA
√ √-
42 Titan Kimia Nusantara Tbk
FPNI
√ √-
43 Champion Pacific Indonesia Tbk
IGAR
√-
√44 Indopoly Swakarsa Industry Tbk
IPOL
-
-
√45 Sekawan Intripratama Tbk
SIAP
√-
-
46 Siwani Makmur Tbk
SIMA
√-
-
47 Trias Sentosa Tbk
TRST
√ √ √Sampel 15
48 Yana Prima Hasta Persada
YPAS
√ √ √Sampel 16
49 Charoen Pokphand Indonesia Tbk
CPIN
√ √ √Sampel 17
50 Japfa Comfeed Indonesia Tbk
JPFA
√ √ √Sampel 18
51 Malindo Feedmill Tbk
MAIN
√ √ √Sampel 19
52 Multibreeder Adirama Indonesia Tbk
MBAI
-
-
-
53 Siearad Produce Tbk
SIPD
√ √ √Sampel 20
54 Sumalindo Lestari Jaya Tbk
SULI
√-
-
55 Tirta Mahakan Resources Tbk
TIRT
√-
-
56 Alkindo Naratama Tbk
ALDO
-
-
√57 Fajar Surya Wisesa Tbk
FASW
√ √-
58 Indah Kiat Pulp & Paper Tbk
INKP
√-
√59 Toba Pulo Lestari Tbk
INRU
√ √-
60 Kertas Basuki Rachmat Indonesia Tbk
KBRI
√-
-
61 Surabaya Agung Industry Pulp & Kertas Tbk
SAIP
-
-
√62 Suparma Tbk
SPMA
√-
-
78
Lampiran 2
Data
Earnings before tax and interest
dan
Interest Expense
Perusahaan Earnings before tax and interest Interest exp
2012 2013 2012 2013
INTP Rp 5,876,742,000,000 Rp 6,064,100,000,000 Rp 32,424,000,000 Rp 50,971,000,000
SMGR Rp 6,181,523,508,000 Rp 6,986,463,587,000 Rp 104,793,091,000 Rp 340,168,567,000
AMFG Rp 448,620,000,000 Rp 429,375,000,000 Rp 20,842,000,000 Rp 25,103,000,000
TOTO Rp 344,431,810,140 Rp 332,815,933,721 Rp 13,110,255,488 Rp 15,002,417,990
BTON Rp 30,002,439,309 Rp 29,168,304,849 Rp 120,731,704 Rp 107,674,249
INAI Rp 43,890,882,012 Rp 34,559,748,890 Rp 20,577,692,830 Rp 12,537,952,736
JPRS Rp 10,297,281,549 Rp 11,177,623,694 Rp 2,334,014,186 Rp 916,609,306
LION Rp 96,532,395,163 Rp 74,474,759,836 Rp 2,447,400,790 Rp 2,699,703,986
LMSH Rp 45,212,510,135 Rp 18,045,128,623 Rp 644,878,361 Rp 531,606,916
ETWA Rp 79,494,310,800 Rp 112,217,417,142 Rp 15,867,352,506 Rp 41,479,518,071
SRSN Rp 31,253,297,000 Rp 39,938,947,000 Rp 6,042,950,000 Rp 7,271,993,000
UNIC $ 8,770,171 $ 22,585,175 $ 4,474,854 $ 5,003,517
AKPI Rp 86,594,569,000 Rp 90,836,309,000 Rp 36,457,934,000 Rp 40,536,654,000
APLI Rp 5,581,919,798 Rp 3,528,413,264 Rp 869,987,961 Rp 973,405,382
TRST Rp 97,665,290,799 Rp 97,052,146,319 Rp 16,992,079,566 Rp 24,523,864,571
YPAS Rp 29,318,761,130 Rp 28,201,349,692 Rp 8,533,390,428 Rp 17,563,085,847
CPIN Rp 3,458,680,000,000 Rp 3,578,297,000,000 Rp 119,566,000,000 Rp 148,329,000,000
JPFA Rp 1,668,254,000,000 Rp 1,802,636,000,000 Rp 437,531,000,000 Rp 510,232,000,000
MAIN Rp 447,740,977,000 Rp 376,485,140,000 Rp 67,217,327,000 Rp 67,459,347,000
79
Lampiran 3
Data
Interest Coverage Ratio
(ICR)
ICR < 1 selama 2 tahun
: Kategori
Financial Distress
ICR > 1 selama 2 tahun
: Kategori
Non Financial Distress
Perusahaan
ICR
Kategori
2012
2013
INTP
181.25
118.97
Non Financial Distress
SMGR
58.99
20.54
Non Financial Distress
AMFG
21.52
17.10
Non Financial Distress
TOTO
26.27
22.18
Non Financial Distress
BTON
248.51
270.89
Non Financial Distress
INAI
2.13
2.76
Non Financial Distress
JPRS
4.41
12.19
Non Financial Distress
LION
39.44
27.59
Non Financial Distress
LMSH
70.11
33.94
Non Financial Distress
ETWA
5.00
2.71
Non Financial Distress
SRSN
5.17
5.49
Non Financial Distress
UNIC
1.96
4.51
Non Financial Distress
AKPI
2.38
2.24
Non Financial Distress
APLI
6.42
3.62
Non Financial Distress
TRST
5.75
3.96
Non Financial Distress
YPAS
3.43
1.61
Non Financial Distress
CPIN
28.93
24.12
Non Financial Distress
JPFA
3.81
3.53
Non Financial Distress
MAIN
6.66
5.58
Non Financial Distress
80
Lampiran 4
Hasil Perhitungan Rasio Arus Kas Perusahaan Industri Dasar dan Kimia
pada Tahun 2008
Kode
Perusahaan CFFO/NI CFFO/CL CFFO/TA IPPE/PPE IPPE/TU DI/TS ND/TS
SIPD -1.8700 -0.1547 -0.0368 -0.0669 -0.0232 0.2538 0.2205
YPAS 0.0400 0.0125 0.0041 -0.3259 -0.1591 0.3437 0.3093
INTP 0.9276 0.8330 0.1435 -0.0307 -0.0207 0.2450 0.1750
AMFG 6.1659 1.2984 0.2076 -0.1418 -0.0620 0.2599 0.1296
TOTO 2.9216 0.4190 0.1793 -0.0702 -0.0279 0.6478 0.5205
BTON 1.0140 1.5101 0.2995 -0.0051 -0.0006 0.2166 -0.2631
INAI 14.0663 0.0407 0.0228 -0.1225 -0.0075 0.8769 0.8318
JPRS 2.3780 0.9495 0.2927 -0.1610 -0.0075 0.3245 0.0334
LION 0.7542 0.7392 0.1127 -0.2675 -0.0199 0.2052 -0.1127
LMSH 0.4711 0.2339 0.0702 -0.0414 -0.0061 0.3886 0.3410
ETWA 0.0341 0.1585 0.0504 -0.0403 -0.0007 0.4026 0.3933
SRSN 3.5392 0.1513 0.0612 -0.0661 -0.0183 0.5087 0.3989
UNIC -12.3525 -0.3397 -0.1151 -0.0222 -0.0065 0.5546 0.5044
AKPI 2.3154 0.2863 0.0949 -0.0268 -0.0135 0.5225 0.3836
APLI -7.8473 0.3177 0.1370 -0.0547 -0.0386 0.5455 0.4525
TRST 2.2294 0.1812 0.0599 -0.0629 -0.0403 0.5195 0.4719
SMGR 1.0332 1.2563 0.2479 -0.1698 -0.0530 0.2291 -0.1243
CPIN 0.9520 0.1060 0.0473 -0.2284 -0.0731 0.7423 0.6657
JPFA 0.0095 0.0014 0.0005 -0.2242 -0.0653 0.7438 0.6697
81
Lampiran 5
Hasil Perhitungan Rasio Arus Kas Perusahaan Industri Dasar dan Kimia
pada Tahun 2009
Kode
Perusahaan CFFO/NI CFFO/CL CFFO/TA IPPE/PPE IPPE/TU DI/TS ND/TS
SIPD -0.1900 -0.0166 -0.0043 -0.1112 -0.0438 0.2818 0.2695
YPAS 0.8115 0.2435 0.0787 -0.1216 -0.0637 0.3530 0.3507
INTP 1.1594 1.7981 0.2399 -0.0281 -0.0165 0.1937 -0.0387
AMFG 1.5035 1.4531 0.1733 -0.3792 -0.2199 0.2246 0.1462
TOTO 1.2445 0.7677 0.2251 -0.0606 -0.0236 0.4770 0.2890
BTON 1.1527 2.9185 0.1551 -0.0450 -0.0046 0.0739 -0.1198
INAI -6.5788 0.3197 0.1793 -0.0445 -0.0030 0.8644 0.8563
JPRS -5.0205 -0.1271 -0.0272 -0.0447 -0.0024 0.2324 0.2284
LION 1.5011 1.6957 0.1859 -0.2161 -0.0156 0.1605 -0.3076
LMSH 1.6934 0.1850 0.0558 -0.5028 -0.1670 0.4546 0.4174
ETWA -0.0984 -0.0038 -0.0019 -0.6791 -0.0254 0.5057 0.5015
SRSN -1.0473 -0.1808 -0.0642 -0.0446 -0.0108 0.4721 0.4606
UNIC 33.5519 1.1917 0.2869 -0.0034 -0.0011 0.4429 0.3776
AKPI 1.9806 0.3983 0.1307 -0.0348 -0.0164 0.4765 0.3166
APLI 1.3099 0.4830 0.1306 -0.0310 -0.0192 0.4853 0.3420
TRST 2.1919 0.6198 0.1641 -0.0053 -0.0036 0.4043 0.3713
SMGR 1.2666 1.8505 0.3279 -0.2804 -0.0869 0.2033 -0.0600
CPIN 1.1458 1.0278 0.3469 -0.0908 -0.0286 0.4482 0.3757
JPFA 0.7613 0.3804 0.1127 -0.1754 -0.0522 0.6096 0.5233
82
Lampiran 6
Hasil Perhitungan Rasio Arus Kas Perusahaan Industri Dasar dan Kimia
pada Tahun 2010
Kode
Perusahaan CFFO/NI CFFO/CL CFFO/TA IPPE/PPE IPPE/TU DI/TS ND/TS
SIPD 0.1223 0.0132 0.0036 -0.3035 -0.1260 0.4002 0.3825
YPAS 1.0590 0.3499 0.1117 -0.1189 -0.0624 0.3453 0.3370
INTP 1.0469 2.5051 0.2200 -0.5666 -0.0284 0.1463 -0.1590
AMFG 1.4560 1.4789 0.2031 -0.0839 -0.0367 0.2233 -0.0048
TOTO 0.8053 0.4417 0.1430 -0.0571 -0.0189 0.4200 0.2355
BTON 2.5499 1.4417 0.2383 -0.2192 -0.0173 0.1851 -0.1408
INAI -5.6530 -0.4341 -0.2314 -0.1468 -0.0078 0.7951 0.7833
JPRS 1.7165 0.4734 0.1187 -0.0022 -0.0001 0.7520 0.7409
LION 0.8420 1.1320 0.1070 -0.1059 -0.0063 0.1447 -0.3455
LMSH 1.3125 0.4455 0.1234 -0.0108 -0.0032 0.4017 0.3867
ETWA -3.9509 -0.6737 -0.2827 -0.1630 -0.0125 0.4319 0.4261
SRSN 0.7925 0.0760 0.0214 -0.0321 -0.0081 0.3729 0.3614
UNIC -1.9562 -0.0867 -0.0254 -0.0045 -0.0013 0.4548 0.4012
AKPI -0.0596 -0.0133 -0.0029 -0.4167 -0.2241 0.4692 0.4161
APLI 1.3679 0.3972 0.1007 -0.0126 -0.0066 0.3149 0.1131
TRST 0.9886 0.2315 0.0666 -0.0262 -0.0163 0.3900 0.3519
SMGR 0.9181 1.3344 0.2159 -0.4183 -0.2059 0.2200 -0.0155
CPIN 1.0849 1.6481 0.3695 -0.2021 -0.0599 0.3124 0.1104
JPFA 1.0063 0.6511 0.2476 -0.2752 -0.1380 0.7878 0.6160
83
Lampiran 7
Hasil Perhitungan Rasio Arus Kas Perusahaan Industri Dasar dan Kimia
pada Tahun 2011
Kode
Perusahaan CFFO/NI CFFO/CL CFFO/TA IPPE/PPE IPPE/TU DI/TS ND/TS
SIPD 0.9579 0.0255 0.0085 -0.2984 -0.1438 0.5188 0.4996
YPAS 0.9658 0.2275 0.0718 -0.0985 -0.0496 0.3373 0.3300
INTP 1.0784 2.6302 0.2140 -0.0672 -0.0283 0.1332 -0.2450
AMFG -0.9952 1.0068 0.1247 -0.2403 -0.1030 0.2027 -0.0381
TOTO 1.0693 0.5246 0.1741 -0.3497 -0.1244 0.4322 0.2725
BTON 1.7531 1.3593 0.2827 -0.3719 -0.0309 0.2240 0.2229
INAI 0.7537 0.0616 0.0365 -0.6456 -0.0839 0.8051 0.7987
JPRS -0.9764 -0.4082 -0.0840 -0.0290 -0.0010 0.2285 0.2029
LION 0.7653 0.8712 0.1099 -0.4471 -0.0127 0.1743 -0.2990
LMSH 0.4680 0.1616 0.0520 -0.0244 -0.0050 0.4164 0.3530
ETWA -0.9950 -0.3117 -0.1170 -0.0183 -0.0019 0.3943 0.3814
SRSN 1.2387 0.3638 0.0823 -0.0537 -0.0127 0.3016 0.2935
UNIC -0.9409 -0.0504 -0.0197 -0.0141 -0.0032 0.4907 0.4463
AKPI 2.5534 0.2793 0.0886 -0.1123 -0.0548 0.5142 0.4508
APLI 0.0614 0.0136 0.0040 -0.0594 -0.0328 0.3359 0.2322
TRST 1.5261 0.3732 0.1031 -0.0437 -0.0252 0.3780 0.3753
SMGR 1.1164 1.5284 0.2246 -0.3496 -0.2070 0.2567 0.0850
CPIN 0.4555 0.6830 0.1216 -0.4478 -0.1619 0.3005 0.2015
JPFA -0.1119 -0.0242 -0.0152 -0.3383 -0.2012 0.9085 0.7408
84
Lampiran 8
Hasil
output
spss
Case Processing Summary
Unweighted Casesa N Percent
Selected Cases Included in Analysis 84 100.0
Missing Cases 0 .0
Total 84 100.0
Unselected Cases 0 .0
Total 84 100.0
a. If weight is in effect, see classification table for the total number of
85
Constant CFFO_NI CFFO_CL CFFO_TA IPPE_PPE IPPE_TU DI_TS ND_TS Step 1 1 36.250 -1.083 .007 -.280 -.580 -.180 -1.655 -2.064 .824
d. Estimation terminated at iteration number 12 because parameter estimates changed by less than .001.
Omnibus Tests of Model Coefficients Chi-square df Sig.
Step 1 Step 14.972 7 .036
Block 14.972 7 .036
