Institutional Repository | Satya Wacana Christian University: Apakah Cost Stickiness Biaya Penjualan, Administrasi Dan Umum Terjadi Pada Perusahaan Manufaktur Di Indonesia?

(1)

Lampiran 1

DAFTAR PERUSAHAAN SAMPEL PENELITIAN

NO NAMA PERUSAHAAN KODE

FOOD AND BAVERAGE

1 PT. Akasha Wira International Tbk ADES

2 PT. Cahaya Kalbar Tbk CEKA

3 PT. Delta Djakarta Tbk DLTA

4 PT. Fast Food Indonesia Tbk FAST

5 PT. Indofood CBP Sukses Makmur Tbk ICBP

6 PT. Indofood Sukses Makmur Tbk INDF

7 PT. Mayora Indah Tbk MYOR

8 PT. Multi Bintang Indonesia Tbk MLBI

9 PT. Nippon Indosari Corpindo Tbk ROTI

10 PT. Pioneerindo Gourmet International Tbk PTSP

11 PT. Prasidha Aneka Niaga Tbk PSDN

12 PT. Sekar Laut Tbk SKLT

13 PT. Siantar Top Tbk STTP

14 PT. Tiga Pilar Sejahtera Food Tbk AISA

15 PT. Tunas Baru Lampung Tbk TBLA

16 PT. Ultra Jaya Milk Industry & Trading Company Tbk ULTJ TOBACCO MANUFACTURES

17 PT. Bentoel International Investama Tbk RMBA

18 PT Gudang Garam Tbk GGRM

19 PT. Hanjaya Mandala Sampoerna Tbk HMSP

TEXTILE MILL PRODUCTS

20 PT. Argo Pantes Tbk ARGO

21 PT. Century Textile Industry (Centex) Tbk CNTX

22 PT. Eratex Djaja Tbk ERTX

23 PT. Panasia Filament Inti Tbk PAFI

24 PT. Panasia Indosyntec Tbk HDTX

25 PT. Roda Vivatex Tbk RDTX

26 PT. Sunson Textile Manufacture Tbk SSTM

27 PT. Tifico Fiber Indonesia Tbk TFCO

28 PT. Unitex Tbk UNTX

APPAREL AND OTHER TEXTILE PRODUCTS

29 PT. APAC Citra Centertex Tbk MYTX

30 PT. Ever Shine Textile Industry Tbk ESTI

31 PT. Indo Acidatama Tbk SRSN

(2)

33 PT. Karwell Indonesia Tbk KARW

34 PT. Pan Brothers Tex Tbk PPBR

35 PT. Primarindo Asia Infrastructure Tbk BIMA

36 PT. Ricky Putra Globalindo Tbk RICY

37 PT. Sepatu Bata Tbk BATA

LUMBER AND WOOD PRODUCTS

38 PT. Barito Pacific Tbk BRPT

39 PT. Sumalindo Lestari Jaya Tbk SULI

40 PT. Tirta Mahakam Resources Tbk TIRT

PAPER AND ALLIED PRODUCTS

41 PT. Fajar Surya Wisesa Tbk FASW

42 PT. Indah Kiat Pulp & Paper Tbk INKP

43 PT. Kertas Basuki Rachmat Indonesia Tbk KBRI

44 PT. Pabrik Kertas Tjiwi Kimia Tbk TKIM

45 PT. Suparma Tbk SPMA

46 PT. Surabaya Agung Industry Pulp & Kertas Tbk SAIP

47 PT. Toba Pulp Lestari Tbk INRU

CHEMICAL AND ALLIED PRODUCTS

48 PT. AKR Corporindo Tbk AKRA

49 PT. Asia Pacific Fibers Tbk (PT. Polysindo Eka Perkasa Tbk) POLY

50 PT. Budi Acid Jaya Tbk BUDI

51 PT. Colorpak Indonesia Tbk CLPI

52 PT. Eterindo Wahanatama Tbk ETWA

53 PT. Lautan Luas Tbk LTLS

54 PT. Unggul Indah Cahaya Tbk UNIC

ADHESIVE

55 PT. Duta Pertiwi Nusantara Tbk DPNS

56 PT. Ekadharma International Tbk EKAD

57 PT. Intanwijaya International Tbk INCI

58 PT. Resource Alam Indonesia Tbk KKGI

PLASTICS AND GLASS PRODUCTS

59 PT. Alam Karya Unggul (PT. Aneka Kemasindo Utama Tbk) AKKU

60 PT. Argha Karya Prima Industry Tbk AKPI

61 PT. Asahimas Flat Glass Tbk AMFG

62 PT. Asiaplast Industries Tbk APLI

63 PT. Berlina Tbk BRNA

64 PT. Indopoly Swakarsa Industry Tbk IPOL

65 PT. Kageo Igar Jaya Tbk (PT. Champion Pacific Indonesia Tbk) IGAR

66 PT. Langgeng Makmur Industry Tbk LMPI

67 PT. Leyand International Tbk LAPD

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69 PT. Titan Kimia Nusantara Tbk FPNI

70 PT. Trias Sentosa Tbk TRST

71 PT. Yanaprima Hastapersada Tbk YPAS

CEMENT

72 PT. Holcim Indonesia Tbk SMCB

73 PT. Indocement Tunggal Prakarsa Tbk INTP

74 PT. Semen Gresik (Persero) Tbk SMGR

METAL AND ALLIED PRODUCTS

75 PT. Alumindo Light Metal Industry Tbk ALMI

76 PT. Betonjaya Manunggal Tbk BTON

77 PT. Citra Tubindo Tbk CTBN

78 PT. Gunawan Dianjaya Steel Tbk GDST

79 PT. Indal Alumunium Industry Tbk INAI

80 PT. Jakarta Kyoei Steel Works Tbk JKSW

81 PT. Jaya Pari Steel Tbk JPRS

82 PT. Karakatau Steel (Persero) Tbk KRAS

83 PT. Lionmesh Prima Tbk LMSH

84 PT. Lion Metal Works Tbk LION

85 PT. Pelangi Indah Canindo Tbk PICO

86 PT. Pelat Timah Nusantara Tbk NIKL

87 PT. Tembaga Mulia Semanan Tbk TBMS

88 PT. Tira Austenite Tbk TIRA

FABRICATED METAL PRODUCTS

89 PT. Kedaung Indah Can Tbk KICI

90 PT. Kedawung Setia Industrial Tbk KDSI

STONE, CLAY, GLASS, AND COCRETE PRODUCTS

91 PT. Arwana Citramulia Tbk ARNA

92 PT. Intikeramik Alamasri Industry Tbk IKAI

93 PT. Keramika Indonesia Assosiasi Tbk KIAS

94 PT. Mitra Investindo Tbk MITI

95 PT. Mulia Industrindo Tbk MLIA

96 PT. Surya Toto Indonesia Tbk TOTO

CABLES

97 PT. Jembo Cable Company Tbk JECC

98 PT. Kabelindo Murni Tbk KBLM

99 PT. KMI Wire and Cable Tbk KBLI

100 PT. Sumi Indo Kabel Tbk IKBI

101 PT. Supreme Cable Manufacturing & Commerce Tbk SCCO

102 PT. Voksel Electric Tbk VOKS

ELECTRONIC AND OFFICE EQUIPMENT

(4)

104 PT. Metrodata Electronics Tbk MTDL

105 PT. Multipolar Corporation Tbk MLPL

106 PT. Sat Nusapersada Tbk PTSN

AUTOMOTIVE AND ALLIED PRODUCTS

107 PT. Astra International Tbk ASII

108 PT. Astra Otoparts Tbk AUTO

109 PT. Gajah Tunggal Tbk GJTL

110 PT. Goodyear Indonesia Tbk GDYR

111 PT. Indo Kordsa Tbk BRAM

112 PT. Indospring Tbk INDS

113 PT. Intraco Penta Tbk INTA

114 PT. Multi Prima Sejahtera Tbk LPIN

115 PT. Multistrada Arah Sarana Tbk MASA

116 PT. Nipress Tbk NIPS

117 PT. Polychem Indonesia Tbk ADMG

118 PT. Prima Alloy Steel Tbk PRAS

119 PT. Selamat Sempurna Tbk SMSM

120 PT. Tunas Ridean Tbk TURI

121 PT. United Tractors Tbk UNTR

PHOTOGRAPHIC EQUIPMENT

122 PT. Perdana Bangun Pusaka Tbk KONI

PHARMACEUTICALS

123 PT. Darya-Varia Laboratoria Tbk DVLA

124 PT. Indofarma (Persero) Tbk INAF

125 PT. Kalbe Farma Tbk KLBF

126 PT. Kimia Farma (Persero) Tbk KAEF

127 PT. Merck Tbk MERK

128 PT. Pryidam Farma Tbk PYFA

129 PT. Schering Plough Indonesia Tbk SCPI

130

PT. Taisho Pharmaceutical Indonesia Tbk (PT. Bristol-Myers

Squibb Indonesia Tbk) SQBI

131 PT. Tempo Scan Pasific Tbk TSPC

CONSUMER GOODS

132 PT. Mandom Indonesia Tbk TCID

133 PT. Martina Berto Tbk MBTO

134 PT. Mustika Ratu Tbk MRAT

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Lampiran 2

DATA PENELITIAN

No

Biaya Penjualan, Administrasi, & Umum (dalam Jutaan Rupiah)

Penjualan Bersih (dalam Jutaan Rupiah)

Total Aset (dalam Jutaan Rupiah)

2009 2010 2011 2009 2010 2011 2010 2011

1 43.744 52.178 88.165 134.438 218.748 299.409 324.493 316.048

2 45.114 37.027 51.794 1.194.544 718.205 1.238.169 850.470 823.361 3 178.528 180.587 191.494 1.264.851 1.205.482 1.394.153 708.584 696.167 4 1.246.587 1.434.369 1.618.900 2.454.360 2.913.605 3.316.800 1.236.043 1.547.982 5 582.473 2.322.011 2.390.648 4.007.998 17.960.120 19.367.155 13.361.313 15.222.857 6 5.437.400 5.741.141 5.864.350 37.397.319 38.403.360 45.332.256 47.275.955 53.585.933 7 520.598 933.051 900.534 4.777.175 7.224.165 9.453.866 4.399.191 6.599.846 8 335.962 411.888 399.482 1.616.264 1.790.164 1.858.750 1.137.082 1.220.813 9 133.803 163.333 232.918 485.920 612.192 813.342 568.265 759.137 10 128.323 139.125 155.220 222.824 241.832 292.478 109.009 133.433

11 44.843 55.054 69.317 592.358 928.527 1.246.291 414.611 421.366

12 50.706 56.338 63.408 276.312 314.146 344.436 199.375 214.238

13 62.359 107.840 67.963 627.115 762.613 1.027.684 649.274 934.766 14 47.509 58.105 114.489 533.194 705.220 1.752.802 1.936.950 3.590.309 15 165.769 291.410 628.775 2.783.573 2.951.114 3.731.749 3.651.105 4.244.618 16 294.945 406.827 443.647 1.613.928 1.880.411 2.102.384 2.006.596 2.179.182 17 1.335.229 1.434.696 1.662.468 7.255.325 8.904.568 10.070.175 4.902.597 6.333.957 18 1.958.679 3.007.726 3.290.726 32.973.080 37.691.997 41.884.352 30.741.679 39.088.705 19 3.963.432 3.944.859 4.578.116 38.972.186 43.381.658 52.856.708 20.525.123 19.376.343 20 44.698 27.589 27.708 754.957 664.257 648.308 1.428.234 1.452.871

21 30.922 28.069 14.419 256.818 249.409 369.054 315.315 331.204

22 47.080 34.276 33.658 247.105 233.110 259.371 115.328 171.870

23 24.462 12.141 5.596 247.056 27.204 88.083 352.371 296.051

24 39.057 28.137 28.687 937.441 661.992 1.016.881 1.014.303 1.013.575

25 11.018 12.773 12.938 236.065 260.802 295.909 852.447 1.082.292

26 31.146 36.031 30.641 427.199 446.625 403.182 872.459 843.450

27 109.522 62.711 67.617 2.314.656 2.686.061 3.644.639 1.784.739 3.510.205

28 8.828 9.021 10.428 145.590 164.593 206.178 153.902 160.640

29 127.375 147.208 121.639 1.487.923 1.723.963 1.957.035 1.882.934 1.848.395

30 29.500 34.778 29.254 539.809 615.069 713.716 583.253 636.930

31 45.353 44.453 48.205 352.543 342.870 387.354 364.005 361.182

32 255.074 242.545 313.420 4.605.512 5.546.887 7.078.076 5.085.915 6.107.213

33 19.223 8.633 6.065 70.551 39.220 25.104 73.648 13.173

34 112.698 99.708 152.897 1.593.602 1.428.090 2.170.707 887.284 1.515.038

(6)

No

Biaya Penjualan, Administrasi, & Umum (dalam Jutaan Rupiah)

2009 2010 2011 2009 2010 2011 2010 2011

36 68.829 87.770 92.231 507.955 580.322 616.395 613.323 642.095

37 200.726 219.060 227.853 598.466 644.189 678.592 484.253 516.649 38 514.114 539.821 647.211 14.393.318 16.965.228 19.377.426 16.015.188 18.843.727 39 88.424 89.328 54.070 667.300 592.238 408.729 1.955.536 1.695.019

40 80.782 75.087 64.412 621.721 617.040 575.548 577.182 690.933

41 112.277 134.656 180.211 2.733.300 3.385.973 4.123.728 4.495.022 4.936.094 42 1.690.646 2.234.147 2.261.432 16.669.960 22.564.092 23.213.554 53.272.682 57.299.196

43 23.732 16.668 24.740 108.938 76.279 25.341 786.164 1.098.500

44 1.017.084 1.280.921 1.155.834 11.036.599 12.036.845 12.502.414 20.946.818 23.294.758 45 55.169 63.733 71.521 1.019.726 1.162.609 1.189.508 1.490.034 1.551.777 46 60.608 57.645 89.303 452.652 365.502 357.120 2.211.701 2.067.405 47 106.756 99.216 115.345 740.278 882.754 826.902 2.618.260 2.906.348 48 413.663 498.761 392.869 8.959.842 12.194.997 18.805.950 7.665.590 8.308.244 49 270.396 317.197 285.425 3.520.488 4.461.606 5.577.223 3.988.442 3.683.206 50 107.381 108.026 136.812 1.782.132 2.124.381 2.503.984 1.967.633 2.123.285

51 22.573 22.715 28.725 447.956 516.582 624.701 275.391 373.969

52 33.148 25.792 37.809 765.431 810.859 904.236 533.380 620.709

53 429.467 454.734 491.638 3.746.865 3.901.733 5.529.075 3.591.139 4.040.298 54 187.424 206.179 235.317 2.648.519 3.230.928 4.185.813 2.280.226 2.544.905

55 17.565 17.376 20.591 93.287 97.284 121.168 175.683 172.323

56 27.555 32.357 40.232 205.218 254.276 328.460 204.470 237.592

57 12.051 24.351 17.471 69.796 48.454 50.278 134.028 125.185

58 98.111 256.103 248.920 406.616 969.355 2.127.603 527.245 977.893

59 1.305 784 844 2.562 2.949 2.568 28.380 11.767

60 139.196 111.978 110.852 1.386.209 1.099.386 1.505.559 1.297.898 1.523.750 61 219.176 226.952 261.489 1.912.966 2.426.138 2.596.271 2.372.657 2.690.595

62 12.963 17.396 24.424 284.539 283.739 308.434 334.951 333.352

63 57.317 63.288 68.487 537.142 568.328 679.335 550.907 643.964

64 159.248 161.674 186.679 1.230.221 1.625.149 1.818.287 2.219.410 2.619.736

65 26.988 34.446 26.484 501.127 536.166 512.774 347.473 355.580

66 45.340 58.448 65.668 381.141 401.594 502.187 608.920 685.896

67 19.899 13.671 11.808 271.578 307.577 359.116 1.258.506 1.184.679

68 18.256 22.898 34.652 160.143 171.108 208.052 150.913 163.233

69 154.116 134.239 127.142 4.066.332 3.850.974 4.871.665 2.935.720 3.003.993 70 102.833 118.218 119.663 1.571.511 1.745.511 2.025.867 2.029.558 2.132.450

71 14.202 15.914 17.936 278.875 348.359 373.048 200.856 223.509

(7)

No

2009 2010 2011 2009 2010 2011 2010 2011

75 68.155 84.586 85.967 1.754.202 3.019.070 3.609.867 1.504.154 1.791.523

76 5.115 5.079 5.180 133.111 127.919 153.646 89.781 118.716

77 143.721 193.407 214.831 2.229.170 1.924.954 1.850.195 2.460.616 2.232.750 78 85.622 84.757 113.099 1.641.555 1.710.132 2.093.545 1.074.570 977.457

79 45.660 46.211 51.327 470.650 461.421 555.887 389.007 544.282

80 9.439 10.628 8.111 205.654 181.159 142.107 289.988 287.132

81 15.103 17.314 17.424 302.868 427.793 641.375 411.282 437.849

82 1.159.449 1.241.851 1.240.240 16.913.535 14.940.265 17.915.382 17.584.059 21.511.562

83 5.907 6.572 7.348 124.811 161.012 207.523 78.200 98.019

84 45.670 45.911 55.110 197.508 207.833 268.414 303.890 365.816

85 33.431 27.384 27.703 607.171 586.318 621.234 570.360 561.840

86 87.043 108.008 100.294 1.180.276 1.361.898 1.264.410 917.662 921.278 87 41.716 49.493 60.162 2.715.245 4.275.538 6.067.107 1.239.043 1.464.966

88 66.484 77.937 82.782 238.089 268.978 296.927 217.837 223.874

89 10.969 10.978 11.558 83.011 80.790 87.517 85.942 87.419

90 86.180 98.143 107.652 959.834 1.123.050 1.180.506 557.725 587.567

91 86.642 117.141 136.831 714.062 830.184 922.685 873.154 831.508

92 40.544 59.078 41.850 225.837 228.717 210.970 643.788 548.790

93 36.031 36.233 54.319 359.944 582.296 650.547 1.266.122 2.049.633

94 19.582 26.765 14.609 68.328 85.141 139.394 114.925 117.967

95 477.828 531.350 567.191 3.164.691 3.380.767 3.883.572 4.532.300 6.119.186 96 82.990 88.387 97.194 980.327 1.121.499 1.341.927 1.091.583 1.339.570

97 45.391 42.808 59.378 762.976 830.723 1.267.418 561.999 627.038

98 16.706 19.462 25.723 301.331 542.618 864.753 403.195 642.955

(8)

No

2009 2010 2011 2009 2010 2011 2010 2011

114 13.483 15.512 21.369 58.088 59.519 62.958 150.937 157.371

115 139.783 178.751 235.549 1.691.475 2.006.840 2.861.930 3.038.412 4.736.349

116 30.758 38.222 47.912 279.929 400.895 579.224 337.606 446.688

117 81.167 98.276 96.254 3.142.960 3.627.172 4.861.469 3.766.135 5.247.204

118 22.597 21.085 21.686 161.201 287.200 330.447 461.969 481.912

119 126.486 140.944 164.164 1.374.652 1.561.787 1.807.891 1.067.103 1.136.858 120 208.598 295.663 385.744 4.890.203 6.825.683 8.297.532 2.100.154 2.545.309 121 1.502.315 1.633.177 2.578.423 29.241.883 37.323.872 55.052.562 29.700.914 46.440.062

122 12.477 14.723 12.699 51.950 77.889 67.331 84.841 75.296

123 416.748 450.558 407.904 851.314 909.509 951.839 854.110 928.291 124 258.727 262.017 304.226 1.125.055 1.047.918 1.203.467 733.958 1.114.902 125 2.867.305 3.280.556 3.491.991 9.087.348 10.226.789 10.911.860 7.032.497 8.274.554 126 676.317 758.321 816.012 2.854.058 3.183.829 3.481.166 1.657.292 1.794.242 127 236.179 288.232 283.556 751.403 795.689 918.532 434.768 584.389

128 77.415 84.117 94.588 132.001 140.858 151.094 100.587 118.034

129 77.878 90.081 93.105 284.900 260.316 273.311 233.756 312.519

130 83.794 38.700 49.986 419.695 305.251 341.815 320.023 361.756

(9)

Lampian 3

DATA PENELITIAN

Sampel

Ke-Log Biaya Operasional

Log Penjualan

Dummy Log

Penjualan Log Aset

Dummy Log Penjualan-Log

Aset

1 0.08 0.21 0.00 0.38 0.00

2 -0.09 -0.22 -0.22 -0.15 0.03

3 0.00 -0.02 -0.02 -0.25 0.01

4 0.06 0.07 0.00 -0.30 0.00

5 0.60 0.65 0.00 0.52 0.00

6 0.02 0.01 0.00 0.10 0.00

7 0.25 0.18 0.00 -0.04 0.00

8 0.09 0.04 0.00 -0.15 0.00

9 0.09 0.10 0.00 0.07 0.00

10 0.04 0.04 0.00 -0.31 0.00

11 0.09 0.20 0.00 -0.15 0.00

12 0.05 0.06 0.00 -0.14 0.00

13 0.24 0.08 0.00 0.02 0.00

14 0.09 0.12 0.00 0.56 0.00

15 0.24 0.03 0.00 0.12 0.00

16 0.14 0.07 0.00 0.09 0.00

17 0.03 0.09 0.00 -0.17 0.00

18 0.19 0.06 0.00 -0.03 0.00

19 0.00 0.05 0.00 -0.28 0.00

20 -0.21 -0.06 -0.06 0.28 -0.02

21 -0.04 -0.01 -0.01 0.09 0.00

22 -0.14 -0.03 -0.03 -0.33 0.01

23 -0.30 -0.96 -0.96 0.15 -0.15

24 -0.14 -0.15 -0.15 0.03 -0.01

25 0.06 0.04 0.00 0.56 0.00

26 0.06 0.02 0.00 0.31 0.00

27 -0.24 0.06 0.00 -0.11 0.00

28 0.01 0.05 0.00 0.02 0.00

29 0.06 0.06 0.00 0.10 0.00

30 0.07 0.06 0.00 0.03 0.00

31 -0.01 -0.01 -0.01 0.01 0.00

32 -0.02 0.08 0.00 0.04 0.00

33 -0.35 -0.25 -0.25 0.02 0.00

34 -0.05 -0.05 -0.05 -0.25 0.01

(10)

36 0.11 0.06 0.00 0.08 0.00 Sampel

Log Penjualan

Dummy Log

Penjualan Log Aset

Aset

37 0.04 0.03 0.00 -0.09 0.00

38 0.02 0.07 0.00 0.05 0.00

39 0.00 -0.05 -0.05 0.47 -0.02

40 -0.03 0.00 0.00 -0.03 0.00

41 0.08 0.09 0.00 0.22 0.00

42 0.12 0.13 0.00 0.50 0.00

43 -0.15 -0.15 -0.15 0.86 -0.13

44 0.10 0.04 0.00 0.28 0.00

45 0.06 0.06 0.00 0.16 0.00

46 -0.02 -0.09 -0.09 0.69 -0.06

47 -0.03 0.08 0.00 0.55 0.00

48 0.08 0.13 0.00 -0.07 0.00

49 0.07 0.10 0.00 0.05 0.00

50 0.00 0.08 0.00 0.04 0.00

51 0.00 0.06 0.00 -0.21 0.00

52 -0.11 0.03 0.00 -0.16 0.00

53 0.02 0.02 0.00 -0.02 0.00

54 0.04 0.09 0.00 -0.07 0.00

55 0.00 0.02 0.00 0.27 0.00

56 0.07 0.09 0.00 0.00 0.00

57 0.31 -0.16 -0.16 0.28 -0.04

58 0.42 0.38 0.00 0.11 0.00

59 -0.22 0.06 0.00 1.04 0.00

60 -0.09 -0.10 -0.10 -0.03 0.00

61 0.02 0.10 0.00 0.09 0.00

62 0.13 0.00 0.00 0.07 0.00

63 0.04 0.02 0.00 0.01 0.00

64 0.01 0.12 0.00 0.26 0.00

65 0.11 0.03 0.00 -0.16 0.00

66 0.11 0.20 0.00 0.20 0.00

67 -0.16 0.05 0.00 0.67 0.00

68 0.10 0.03 0.00 -0.03 0.00

69 -0.06 -0.02 -0.02 -0.14 0.00

70 0.06 0.05 0.00 0.11 0.00

71 0.05 0.10 0.00 -0.14 0.00

72 0.03 0.00 0.00 0.24 0.00

73 0.03 0.02 0.00 0.16 0.00

(11)

75 0.09 0.24 0.00 -0.07 0.00 Sampel

Log Penjualan

Dummy Log

Penjualan Log Aset

Aset

76 0.00 -0.02 -0.02 -0.17 0.00

77 0.13 -0.06 -0.06 0.04 0.00

78 0.00 0.02 0.00 -0.18 0.00

79 0.01 -0.01 -0.01 -0.08 0.00

80 0.05 -0.06 -0.06 0.15 -0.01

81 0.06 0.15 0.00 0.13 0.00

82 0.03 -0.05 -0.05 0.02 0.00

83 0.05 0.11 0.00 -0.20 0.00

84 0.00 0.02 0.00 0.19 0.00

85 -0.09 -0.02 -0.02 -0.03 0.00

86 0.09 0.06 0.00 -0.11 0.00

87 0.07 0.20 0.00 -0.34 0.00

88 0.07 0.05 0.00 -0.04 0.00

89 0.00 -0.01 -0.01 0.02 0.00

90 0.06 0.07 0.00 -0.24 0.00

91 0.13 0.07 0.00 0.09 0.00

92 0.16 0.01 0.00 0.45 0.00

93 0.00 0.21 0.00 0.55 0.00

94 0.14 0.10 0.00 0.23 0.00

95 0.05 0.03 0.00 0.16 0.00

96 0.03 0.06 0.00 0.05 0.00

97 -0.03 0.04 0.00 -0.13 0.00

98 0.07 0.26 0.00 0.13 0.00

99 0.15 0.17 0.00 -0.14 0.00

100 0.06 0.15 0.00 -0.16 0.00

101 0.01 0.16 0.00 -0.12 0.00

102 -0.04 -0.12 -0.12 -0.19 0.02

103 0.04 0.07 0.00 -0.13 0.00

104 0.03 0.07 0.00 -0.56 0.00

105 -0.16 -0.06 -0.06 0.11 -0.01

106 0.03 0.05 0.00 -0.37 0.00

107 0.08 0.12 0.00 0.06 0.00

108 0.04 0.07 0.00 0.03 0.00

109 -0.02 0.09 0.00 0.12 0.00

110 0.12 0.13 0.00 -0.05 0.00

111 0.03 0.08 0.00 0.00 0.00

112 0.11 0.15 0.00 0.03 0.00

(12)

114 0.06 0.01 0.00 0.41 0.00 Sampel

Log Penjualan

Dummy Log

Penjualan Log Aset

Aset

115 0.11 0.07 0.00 0.25 0.00

116 0.09 0.16 0.00 0.08 0.00

117 0.08 0.06 0.00 0.08 0.00

118 -0.03 0.25 0.00 0.46 0.00

119 0.05 0.06 0.00 -0.11 0.00

120 0.15 0.14 0.00 -0.37 0.00

121 0.04 0.11 0.00 0.01 0.00

122 0.07 0.18 0.00 0.21 0.00

123 0.03 0.03 0.00 0.00 0.00

124 0.01 -0.03 -0.03 -0.19 0.01

125 0.06 0.05 0.00 -0.11 0.00

126 0.05 0.05 0.00 -0.24 0.00

127 0.09 0.02 0.00 -0.24 0.00

128 0.04 0.03 0.00 -0.12 0.00

129 0.06 -0.04 -0.04 -0.09 0.00

130 -0.34 -0.14 -0.14 -0.12 0.02

131 0.03 0.06 0.00 -0.10 0.00

132 0.06 0.02 0.00 -0.12 0.00

133 0.02 0.04 0.00 -0.19 0.00

134 0.04 0.03 0.00 0.05 0.00

135 0.07 0.03 0.00 -0.32 0.00

136 0.23 0.14 0.00 0.16 0.00

137 0.15 0.24 0.00 0.06 0.00

138 0.03 0.06 0.00 -0.24 0.00

139 0.05 0.06 0.00 -0.27 0.00

140 0.01 0.03 0.00 -0.07 0.00

141 0.01 0.07 0.00 0.14 0.00

142 -0.02 0.12 0.00 -0.04 0.00

143 -0.01 0.02 0.00 -0.17 0.00

144 0.15 0.12 0.00 0.09 0.00

145 0.05 0.08 0.00 -0.26 0.00

146 0.10 0.13 0.00 -0.34 0.00

147 0.05 0.04 0.00 -0.17 0.00

148 -0.20 0.13 0.00 0.09 0.00

149 0.29 0.40 0.00 0.71 0.00

150 0.33 0.10 0.00 0.16 0.00

151 0.04 0.05 0.00 0.06 0.00

(13)

153 0.04 0.05 0.00 0.02 0.00 Sampel

Log Penjualan

Dummy Log

Penjualan Log Aset

Aset

154 0.06 0.09 0.00 -0.35 0.00

155 0.00 -0.01 -0.01 0.34 0.00

156 -0.29 0.17 0.00 0.12 0.00

157 -0.01 0.05 0.00 -0.13 0.00

158 -0.34 0.51 0.00 1.04 0.00

159 0.01 0.19 0.00 0.19 0.00

160 0.01 0.05 0.00 0.62 0.00

161 -0.07 -0.04 -0.04 0.28 -0.01

162 0.03 0.13 0.00 0.12 0.00

163 0.06 0.10 0.00 -0.01 0.00

164 -0.08 0.06 0.00 0.03 0.00

165 -0.08 0.06 0.00 0.02 0.00

166 0.04 0.05 0.00 0.02 0.00

167 0.11 0.11 0.00 0.04 0.00

168 -0.15 -0.19 -0.19 -0.47 0.09

169 0.19 0.18 0.00 0.03 0.00

170 0.06 -0.24 -0.24 -0.55 0.13

171 0.02 0.03 0.00 0.04 0.00

172 0.02 0.02 0.00 -0.10 0.00

173 0.08 0.06 0.00 0.05 0.00

174 -0.22 -0.16 -0.16 0.46 -0.07

175 -0.07 -0.03 -0.03 0.05 0.00

176 0.13 0.09 0.00 0.16 0.00

177 0.01 0.01 0.00 0.40 0.00

178 0.17 -0.48 -0.48 1.16 -0.55

179 -0.04 0.02 0.00 0.29 0.00

180 0.05 0.01 0.00 0.13 0.00

181 0.19 -0.01 -0.01 0.75 -0.01

182 0.07 -0.03 -0.03 0.52 -0.01

183 -0.10 0.19 0.00 -0.17 0.00

184 -0.05 0.10 0.00 -0.08 0.00

185 0.10 0.07 0.00 0.00 0.00

186 0.10 0.08 0.00 -0.14 0.00

187 0.17 0.05 0.00 -0.12 0.00

188 0.03 0.15 0.00 0.02 0.00

189 0.06 0.11 0.00 -0.10 0.00

190 0.07 0.10 0.00 0.25 0.00

(14)

192 -0.14 0.02 0.00 0.41 0.00 Sampel

Log Penjualan

Dummy Log

Penjualan Log Aset

Aset

193 -0.01 0.34 0.00 0.00 0.00

194 0.03 -0.06 -0.06 0.60 -0.04

195 0.00 0.14 0.00 0.14 0.00

196 0.06 0.03 0.00 0.04 0.00

197 0.15 0.04 0.00 0.07 0.00

198 0.03 0.08 0.00 0.05 0.00

199 0.06 0.05 0.00 0.21 0.00

200 -0.11 -0.02 -0.02 -0.18 0.00

201 0.05 0.10 0.00 0.23 0.00

202 -0.06 0.07 0.00 0.59 0.00

203 0.18 0.08 0.00 -0.02 0.00

204 -0.02 0.10 0.00 -0.11 0.00

205 0.01 0.06 0.00 0.09 0.00

206 0.05 0.03 0.00 -0.19 0.00

207 0.10 0.10 0.00 0.26 0.00

208 0.12 0.10 0.00 0.21 0.00

209 0.06 0.06 0.00 0.14 0.00

210 0.01 0.08 0.00 -0.23 0.00

211 0.01 0.08 0.00 -0.03 0.00

212 0.05 -0.02 -0.02 0.06 0.00

213 0.13 0.09 0.00 -0.24 0.00

214 0.05 0.08 0.00 0.07 0.00

215 -0.12 -0.11 -0.11 0.20 -0.02

216 0.00 0.18 0.00 0.01 0.00

217 0.00 0.08 0.00 0.16 0.00

218 0.05 0.11 0.00 -0.22 0.00

219 0.08 0.11 0.00 0.25 0.00

220 0.01 0.03 0.00 -0.02 0.00

221 -0.03 -0.03 -0.03 -0.17 0.01

222 0.08 0.15 0.00 -0.47 0.00

223 0.03 0.04 0.00 -0.08 0.00

224 0.02 0.03 0.00 0.03 0.00

225 0.04 0.02 0.00 -0.28 0.00

226 0.07 0.05 0.00 0.00 0.00

227 -0.15 -0.04 -0.04 0.38 -0.01

228 0.18 0.05 0.00 0.55 0.00

229 -0.26 0.21 0.00 0.14 0.00

(15)

231 0.04 0.08 0.00 0.08 0.00 Sampel

Log Penjualan

Dummy Log

Penjualan Log Aset

Aset

232 0.14 0.18 0.00 -0.12 0.00

233 0.12 0.20 0.00 0.07 0.00

234 0.01 0.18 0.00 -0.05 0.00

235 0.11 0.06 0.00 -0.29 0.00

236 0.12 0.18 0.00 -0.18 0.00

237 0.08 0.19 0.00 0.08 0.00

238 0.03 0.04 0.00 -0.14 0.00

239 -0.10 0.05 0.00 -0.49 0.00

240 -0.06 0.03 0.00 0.18 0.00

241 0.01 -0.03 -0.03 -0.46 0.01

242 0.07 0.10 0.00 0.07 0.00

243 0.09 0.07 0.00 0.05 0.00

244 0.01 0.08 0.00 0.07 0.00

245 0.04 0.03 0.00 -0.17 0.00

246 0.00 0.02 0.00 -0.04 0.00

247 0.01 0.08 0.00 0.05 0.00

248 0.14 0.13 0.00 0.31 0.00

249 0.14 0.02 0.00 0.42 0.00

250 0.12 0.15 0.00 0.37 0.00

251 0.10 0.16 0.00 0.05 0.00

252 -0.01 0.13 0.00 0.16 0.00

253 0.01 0.06 0.00 0.22 0.00

254 0.07 0.06 0.00 -0.14 0.00

255 0.12 0.08 0.00 -0.43 0.00

256 0.20 0.17 0.00 0.09 0.00

257 -0.06 -0.06 -0.06 -0.01 0.00

258 -0.04 0.02 0.00 0.01 0.00

259 0.06 0.06 0.00 0.03 0.00

260 0.03 0.03 0.00 -0.09 0.00

261 0.03 0.04 0.00 -0.25 0.00

262 -0.01 0.06 0.00 -0.13 0.00

263 0.05 0.03 0.00 -0.08 0.00

264 0.01 0.02 0.00 0.08 0.00

265 0.11 0.05 0.00 0.07 0.00

266 0.07 0.05 0.00 -0.08 0.00

267 0.04 0.05 0.00 -0.11 0.00

268 0.08 0.06 0.00 -0.02 0.00

(16)

270 0.06 0.08 0.00 -0.27 0.00

Lampiran 4

Uji Asumsi Klasik

Dalam suatu penelitian untuk mendapatkan nilai parametrik yang sahih dan sesuai dengan asumsi Ordinary Least Squares (OLS), data harus memenuhi empat uji asumsi klasik. Berdasarkan centra limit theorem, data dikatakan bersampel besar jika data berjumlah lebih dari 30 sampel. Dalam penelitian ini menggunakan prosedur pengujian dengan sampel yang besar, sehingga meskipun hasil pengujian tidak memenuhi syarat normalitas, maka data dikatakan valid dan proses analisis akan terus dilanjutkan.

Uji Multikolonieritas

(17)

Model 1

Coefficientsa

Model

Unstandardized Coefficients

Standardized Coefficients

t Sig

Collinearity Statistics B Std Error Beta Tolerance VIF

1 (Constant) .012 .009 1.434 .153

Log_Penjualan .381 .077 .425 4.944 .000 .425 2.352 Dummy_Log_

Penjualan

-.046 .125 -.032 -.372 .710 .425 2.352

a Dependent Variable: Log_Biaya_Operasional

Coefficient Correlationsa

Model

Dummy_Log_

Penjualan Log_Penjualan

1 Correlations Dummy_Log_Penjualan 1.000 -.758

Log_Penjualan -.758 1.000

Covariances Dummy_Log_Penjualan .016 -.007

Log_Penjualan -.007 .006

a Dependent Variable: Log_Biaya_Operasional

Model 2

Coefficientsa

Model

t Sig.

Collinearity Statistics B Std. Error Beta Tolerance VIF

1 (Constant) .014 .009 1.615 .108

Log_Penjualan .372 .076 .416 4.905 .000 .425 2.355 Dummy_Log_Penjualan .109 .133 .075 .818 .414 .363 2.754 Dummy_Log_Penjualan_

Log_Aset

(18)

Coefficientsa

Model

t Sig.

Collinearity Statistics B Std. Error Beta Tolerance VIF

1 (Constant) .014 .009 1.615 .108

Log_Penjualan .372 .076 .416 4.905 .000 .425 2.355 Dummy_Log_Penjualan .109 .133 .075 .818 .414 .363 2.754 Dummy_Log_Penjualan_

Log_Aset

-.557 .182 -.196 -3.056 .002 .740 1.351

a. Dependent Variable: Log_Biaya_Operasional

Coefficient Correlationsa

Model

Dummy_Log_ Penjualan_Log_

Aset Log_Penjualan

Dummy_Log_ Penjualan

1 Correlations Dummy_Log_Penjualan_ Log_Aset

1.000 .037 -.382

Log_Penjualan .037 1.000 -.714

Dummy_Log_Penjualan -.382 -.714 1.000 Covariances Dummy_Log_Penjualan_

Log_Aset

.033 .001 -.009

Log_Penjualan .001 .006 -.007

Dummy_Log_Penjualan -.009 -.007 .018 a Dependent Variable: Log_Biaya_Operasional

Uji Autokolerasi

(19)

Pengujian autokorelasi pada penelitian ini menggunakan metode lagrange multiplier (LM test) karena sampel penelitian di atas 100. Hasil perhitungan dari

(20)

Model 1

Coefficientsa

Model

t Sig B Std Error Beta

1 (Constant) -3.730E-5 .009 -.004 .997

Log_Penjualan .000 .078 .000 .003 .998

Dummy_Log_Penjualan -.005 .125 -.004 -.042 .966

Lag_Residual_1 .052 .062 .052 .841 .401

a Dependent Variable: Unstandardized Residual

Model 2

Coefficientsa

Model

1 (Constant) 4.650E-6 .009 .001 1.000

Log_Penjualan .000 .076 .000 -.004 .996

Dummy_Log_Penjualan -.005 .134 -.004 -.036 .971 Dummy_Log_Penjualan_

Log_Aset

.001 .183 .000 .003 .997

Lag_Residual_2 .058 .062 .058 .948 .344

a Dependent Variable: Unstandardized Residual

Uji Heteroskedastisitas

(21)

atas dan di bawah angka nol pada sumbu y. Hal ini membuktikan bahwa tidak terjadi heteroskedastisitas pada kedua model regresi.

Model 1

Model 2

(22)

One-Sample Kolmogorov-Smirnov Test Unstandardized

Residual

Unstandardized Residual

N 270 270

Normal Parametersa,,b Mean .0000000 .0000000 Std Deviation .09872211 .09703377 Most Extreme Differences Absolute .128 .131

Positive .115 .110

Negative -.128 -.131

Kolmogorov-Smirnov Z 2.110 2.145

Asymp Sig (2-tailed) .000 .000

(23)

Lampiran 5

Analisis Regresi Model 1

ANOVAb

Model Sum of Squares df Mean Square F Sig

1 Regression .503 2 .252 25.632 .000a

Residual 2.622 267 .010

Total 3.125 269

a Predictors: (Constant), Dummy_Log_Penjualan, Log_Penjualan b Dependent Variable: Log_Biaya_Operasional

Coefficientsa

Model

1 (Constant) .012 .009 1.434 .153

Log_Penjualan .381 .077 .425 4.944 .000 Dummy_Log_Penjualan -.046 .125 -.032 -.372 .710 a Dependent Variable: Log_Biaya_Operasional

Analisis Regresi Model 2

ANOVAb

Model Sum of Squares df Mean Square F Sig

1 Regression .592 3 .197 20.734 .000a

Residual 2.533 266 .010

Total 3.125 269

a Predictors: (Constant), Dummy_Log_Penjualan_Log_Aset, Log_Penjualan, Dummy_Log_Penjualan

(24)

Coefficientsa

Model

1 (Constant) .014 .009 1.615 .108

Log_Penjualan .372 .076 .416 4.905 .000 Dummy_Log_Penjualan .109 .133 .075 .818 .414 Dummy_Log_Penjualan_

Log_Aset

-.557 .182 -.196 -3.056 .002

(25)

DAFTAR RIWAYAT HIDUP

Nama : Wulan Endarwati

NIM : 232008208

Tempat/Tgl Lahir : Salatiga, 19 Januari 1990

Alamat Asal : Jalan Imam Bonjol Gang Singomangkoro RT 10 RW 8 Sinoman Salatiga

Email : [email protected]

Judul Skripsi : APAKAH COST STICKINESS BIAYA PENJUALAN, ADMINISTRASI, DAN UMUM TERJADI PADA PERUSAHAAN MANUFAKTUR DI INDONESIA? Riwayat Pendidikan :

 TK Sultan Fattah, Salatiga (1994-1996)

 SD Sidorejo Lor 6, Salatiga (1996-2002)

 SMP Negeri 3 Salatiga (2002-2005)

 SMA Negeri 2 Salatiga (2005-2008)

Riwayat Seminar :

 Talk Show Fakultas Ekonomi Semester Ganjil 2008/2009 pada tanggal 3 September 2008

 Seminar Kelompok Studi Manajemen 2008 “Being Entrepreneur Mandiri

Of The Year 2009” pada tanggal 3 Desember 2008

 Seminar Nasional Akuntansi “Arsitektur Standar Keuangan di Indonesia”

dan workshop “Implementasi International Financial Reporting Standar” pada tanggal 1 April 2009

 Roadshow Bedah Buku “Advertising That Makes Money” pada tanggal 29

April 2009

 Seminar Entrepreneurship 2009 pada tanggal 10 November 2009

 Seminar Nasional Kelompok Studi Manajemen 2010 “Believe, Begin,

Become an Entrepreneur” pada tanggal 27 April 2010

 Seminar Nasional on Accounting “Peran Akuntansi dalam Pemberantasan

Korupsi” pada tanggal 28 April 2010

 Seminar Redenominasi Rupiah pada tanggal 19 Januari 2011

 “Kuliah Umum BRI” pada tanggal 5 Oktober 2011

 Inspire, Instruct, Improve : Other Side of Business pada tanggal 7 Maret 2012

Riwayat Organisasi :

 Panitia Cave Tubing Kalisuci (14-15 April 2012)