Lampiran 1
Nama Perusahaan Sampel
No. Kode Nama Perusahaan 1 PYFA PT.Pyridam Farma Tbk.
2 INDF PT.Indofood Sukses Makmur Tbk. 3 KDSI PT.Kedawung Setia Industrial Tbk. 4 KICI PT.Kedaung Indah Can Tbk. 5 MBTO PT.Martina Berto Tbk.
6 MERK PT.Merck Tbk.
7 CEKA PT.Cahaya Kalbar Tbk. 8 SKLT PT.Sekar Laut Tbk.
9 TCID PT.Mandom Indonesia Tbk. 10 TSPC PT.Tempo Scan Pasific Tbk.
11 ULTJ PT.Ultrajaya Milk Industry & Trading Company Tbk. 12 SKBM PT.Sekar Bumi Tbk.
13 STTP PT.Siantar Top Tbk. 14 GGRM PT.Gudang Garam Tbk.
Lampiran 2
Variabel Profitabilitas (X1)
No Kode Laba Bersih setelah pajak Total Asset
Laba Bersih Setelah Pajak/Total Asset
ROA (%)
1 PYFA 2012
5,308,221,363.00
135,849,510,061.00 0.039 3.90
2 PYFA 2013
6,195,800,338.00
175,118,921,406.00 0.035 3.50
3 PYFA 2014
2,657,665,405.00
172,736,624,689.00 0.015 1.50
4 INDF 2012
4,779,446,000,000.00
59,324,207,000,000.00 0.081 8.10 5 INDF 2013
3,416,635,000,000.00
78,092,789,000,000.00 0.044 4.40 6 INDF 2014
5,146,323,000,000.00
85,938,885,000,000.00 0.060 6.00
7 KDSI 2012
36,837,060,793.00
570,564,051,755.00 0.065 6.50
8 KDSI 2013
36,002,772,194.00
850,233,842,186.00 0.042 4.20
9 KDSI 2014
44,489,139,365.00
952,177,443,047.00 0.047 4.70
10 KICI 2012
2,259,475,494.00
94,955,970,131.00 0.024 2.40
11 KICI 2013
7,419,500,718.00
98,295,722,100.00 0.075 7.50
12 KICI 2014
4,703,508,241.00
96,745,744,221.00 0.049 4.90
13 MBTO 2012
45,523,078,819.00
609,494,013,942.00 0.075 7.50
14 MBTO 2013
16,162,858,075.00
611,769,745,328.00 0.026 2.60
15 MBTO 2014
2,925,070,199.00
619,383,082,066.00 0.005 0.50
16 MERK 2012
107,808,155,000.00
569,430,951,000.00 0.189 18.90 17 MERK 2013
175,444,757,000.00
696,946,318,000.00 0.252 25.20 18 MERK 2014
181,472,234,000.00
19 CEKA 2012
58,334,237,476.00
1,027,692,718,504.00 0.057 5.70 20 CEKA 2013
65,068,958,558.00
1,069,627,299,747.00 0.061 6.10 21 CEKA 2014
41,001,414,954.00
1,284,150,037,341.00 0.032 3.20 22 SKLT 2012
7,962,693,771.00
249,746,467,756.00 0.032 3.20
23 SKLT 2013
11,440,014,188.00
301,989,488,699.00 0.038 3.80
24 SKLT 2014
16,480,714,984.00
331,574,891,637.00 0.050 5.00
25 TCID 2012
150,373,851,969.00
1,261,572,952,461.00 0.119 11.90 26 TCID 2013
160,148,465,833.00
1,465,952,460,752.00 0.109 10.90 27 TCID 2014
174,314,394,101.00
1,853,235,343,636.00 0.094 9.40 28 TSPC 2012
635,176,093,653.00
4,632,984,970,719.00 0.137 13.70 29 TSPC 2013
638,535,108,795.00
5,407,957,915,805.00 0.118 11.80 30 TSPC 2014
584,293,062,124.00
5,592,730,492,960.00 0.104 10.40 31 ULTJ 2012
353,431,619,485.00
2,420,793,382,029.00 0.146 14.60 32 ULTJ 2013
325,127,420,664.00
2,811,620,982,142.00 0.116 11.60 33 ULTJ 2014
283,360,914,211.00
2,917,083,567,355.00 0.097 9.70 34 SKBM 2012
12,703,059,881.00
288,961,557,631.00 0.044 4.40
35 SKBM 2013
58,266,986,267.00
497,652,557,672.00 0.117 11.70 36 SKBM 2014
89,115,994,107.00
649,534,031,113.00 0.137 13.70 37 STTP 2012
74,626,183,474.00
1,249,840,835,890.00 0.060 6.00 38 STTP 2013
114,437,068,803.00
1,470,059,394,892.00 0.078 7.80 39 STTP 2014
123,465,403,948.00
40 GGRM 2012
4,068,711,000,000.00
41,509,325,000,000.00 0.098 9.80 41 GGRM 2013
4,383,932,000,000.00
50,770,251,000,000.00 0.086 8.60
42 GGRM 2014
5,395,293,000,000.00
58,220,600,000,000.00 0.093 9.30 43 WIIM 2012
77,301,783,553.00
1,207,251,153,900.00 0.064 6.40
44 WIIM 2013
132,378,983,720.00
1,229,011,260,881.00 0.108 10.80
45 WIIM 2014
112,747,505,175.00
Lampiran 3
Variabel Financial Leverage (X2)
No Kode TOTAL HUTANG TOTAL MODAL
TOTAL HUTANG/TOTAL
MODAL
DER (%)
1 PYFA 2012
48,144,037,183.00
87,705,472,878.00 0.549 54.90
2 PYFA 2013
81,217,648,190.00
93,901,273,216.00 0.865 86.50
3 PYFA 2014
76,177,686,068.00
96,558,938,621.00 0.789 78.90
4 INDF 2012
25,181,533,000,000.00
34,142,674,000,000.00 0.738 73.80
5 INDF 2013
39,719,660,000,000.00
37,891,756,000,000.00 1.048 104.80
6 INDF 2014
44,710,509,000,000.00
41,228,376,000,000.00 1.084 108.40 7 KDSI 2012
254,557,936,376.00
316,006,115,379.00 0.806 80.60
8 KDSI 2013
498,224,954,613.00
352,008,887,573.00 1.415 141.50
9 KDSI 2014
555,679,416,109.00
396,498,026,938.00 1.401 140.10
10 KICI 2012
28,398,892,246.00
66,557,077,885.00 0.427 42.70
11 KICI 2013
498,224,954,613.00
352,008,887,573.00 1.415 141.50
12 KICI 2014
555,679,416,109.00
396,498,026,938.00 1.401 140.10
13 MBTO 2012
174,931,100,594.00
434,562,913,348.00 0.403 40.30
14 MBTO 2013
160,451,280,610.00
451,318,464,718.00 0.356 35.60
15 MBTO 2014
165,633,948,162.00
453,749,133,904.00 0.365 36.50
16 MERK 2012
152,689,086,000.00
17 MERK 2013
184,727,696,000.00
512,218,622,000.00 0.361 36.10
18 MERK 2014
162,908,670,000.00
553,690,856,000.00 0.294 29.40
19 CEKA 2012
564,289,732,196.00
463,402,986,308.00 1.218 121.80
20 CEKA 2013
541,352,365,829.00
528,274,933,918.00 1.025 102.50
21 CEKA 2014
746,598,865,219.00
537,551,172,122.00 1.389 138.90
22 SKLT 2012
120,263,906,808.00
129,482,560,948.00 0.929 92.90
23 SKLT 2013
162,339,135,063.00
139,650,353,636.00 1.162 116.20
24 SKLT 2014
178,206,785,017.00
153,368,106,620.00 1.162 116.20
25 TCID 2012
164,751,376,547.00
1,096,821,575,914.00 0.150 15.00
26 TCID 2013
282,961,770,795.00
1,182,990,689,957.00 0.239 23.90
27 TCID 2014
569,730,901,368.00
1,283,504,442,268.00 0.444 44.40
28 TSPC 2012
1,279,828,890,909.00
3,353,156,079,810.00 0.382 38.20
29 TSPC 2013
1,545,006,061,565.00
3,862,951,854,240.00 0.400 40.00
30 TSPC 2014
1,460,391,494,410.00
4,132,338,998,550.00 0.353 35.30
31 ULTJ 2012
744,274,268,607.00
1,676,519,113,422.00 0.444 44.40
32 ULTJ 2013
796,474,448,056.00
2,015,146,534,086.00 0.395 39.50
33 ULTJ 2014
651,985,807,625.00
2,265,097,759,730.00 0.288 28.80
34 SKBM 2012
161,281,794,388.00
127,679,763,243.00 1.263 126.30
35 SKBM 2013
296,528,343,162.00
201,124,214,510.00 1.474 147.40
36 SKBM 2014
331,624,254,750.00
37 STTP 2012
670,149,495,580.00
579,691,340,310.00 1.156 115.60
38 STTP 2013
775,930,985,779.00
694,128,409,113.00 1.118 111.80
39 STTP 2014
882,610,280,834.00
817,593,813,061.00 1.080 108.00
40 GGRM 2012
14,903,612,000,000.00
26,605,713,000,000.00 0.560 56.00
41 GGRM 2013
21,353,980,000,000.00
29,416,271,000,000.00 0.726 72.60
42 GGRM 2014
24,991,880,000,000.00
33,228,720,000,000.00 0.752 75.20
43 WIIM 2012
550,946,790,179.00
656,304,363,721.00 0.839 83.90
44 WIIM 2013
447,651,956,356.00
781,359,304,525.00 0.573 57.30
45 WIIM 2014
478,482,577,195.00
Lampiran 4
Variabel Kepemilikan Institusional (X3)
No Kode KEP.INST (%)
1 PYFA 2012 53.850
2 PYFA 2013 53.850
3 PYFA 2014 53.850
4 INDF 2012 50.070
5 INDF 2013 50.070
6 INDF 2014 50.070
7 KDSI 2012 75.680
8 KDSI 2013 75.680
9 KDSI 2014 75.680
10 KICI 2012 82.550
11 KICI 2013 83.060
12 KICI 2014 83.060
13 MBTO 2012 67.750
14 MBTO 2013 67.750
15 MBTO 2014 67.750
16 MERK 2012 86.651
17 MERK 2013 86.651
18 MERK 2014 86.651
19 CEKA 2012 92.010
20 CEKA 2013 92.010
21 CEKA 2014 92.010
22 SKLT 2012 96.090
23 SKLT 2013 96.090
24 SKLT 2014 96.090
25 TCID 2012 78.816
26 TCID 2013 78.816
27 TCID 2014 78.841
28 TSPC 2012 77.290
29 TSPC 2013 77.340
30 TSPC 2014 77.520
31 ULTJ 2012 46.620
32 ULTJ 2013 46.620
33 ULTJ 2014 53.420
34 SKBM 2012 82.320
35 SKBM 2013 80.920
36 SKBM 2014 81.420
38 STTP 2013 56.760
39 STTP 2014 56.760
40 GGRM 2012 75.550
41 GGRM 2013 75.550
42 GGRM 2014 75.550
43 WIIM 2012 22.480
44 WIIM 2013 22.480
Lampiran 5
Variabel Kepemilikan Manajerial (X4)
No Kode KEP.MAN (%)
1 PYFA 2012 23.080
2 PYFA 2013 23.080
3 PYFA 2014 23.080
4 INDF 2012 0.020
5 INDF 2013 0.020
6 INDF 2014 0.020
7 KDSI 2012 5.330
8 KDSI 2013 5.160
9 KDSI 2014 5.160
10 KICI 2012 0.230
11 KICI 2013 0.230
12 KICI 2014 0.230
13 MBTO 2012 0.960
14 MBTO 2013 0.100
15 MBTO 2014 0.100
16 MERK 2012 0.001
17 MERK 2013 0.001
18 MERK 2014 0.001
19 CEKA 2012 0.760
20 CEKA 2013 0.760
21 CEKA 2014 0.760
22 SKLT 2012 0.120
23 SKLT 2013 0.120
24 SKLT 2014 0.120
25 TCID 2012 0.142
26 TCID 2013 0.142
27 TCID 2014 0.136
28 TSPC 2012 0.102
29 TSPC 2013 0.097
30 TSPC 2014 0.081
31 ULTJ 2012 17.670
32 ULTJ 2013 17.800
33 ULTJ 2014 17.900
34 SKBM 2012 0.070
35 SKBM 2013 1.720
36 SKBM 2014 3.130
38 STTP 2013 3.130
39 STTP 2014 3.170
40 GGRM 2012 0.920
41 GGRM 2013 0.920
42 GGRM 2014 0.920
43 WIIM 2012 24.600
44 WIIM 2013 24.600
Lampiran 6
Variabel Dewan Komisaris Independen (X5)
NO. KODE SAHAM
ANGGOTA KOMISARIS INDEPENDEN
JUMLAH TOTAL ANGGOTA
DEWAN KOMISARIS
KI=(Anggota Komisaris Independen)/(Jumlah Total Anggota Dewan
Komisaris)
%
1 PYFA 2012 1 3 0.333 33.30
2 PYFA 2013 1 3 0.333 33.30
3 PYFA 2014 1 3 0.333 33.30
4 INDF 2012 3 8 0.375 37.50
5 INDF 2013 3 8 0.375 37.50
6 INDF 2014 3 8 0.375 37.50
7 KDSI 2012 2 4 0.500 50.00
8 KDSI 2013 2 4 0.500 50.00
9 KDSI 2014 2 3 0.667 66.70
10 KICI 2012 1 3 0.333 33.30
11 KICI 2013 1 3 0.333 33.30
12 KICI 2014 1 3 0.333 33.30
13 MBTO 2012 1 3 0.333 33.30
14 MBTO 2013 1 3 0.333 33.30
15 MBTO 2014 1 3 0.333 33.30
16 MERK 2012 1 3 0.333 33.30
17 MERK 2013 1 3 0.333 33.30
18 MERK 2014 1 3 0.333 33.30
19 CEKA 2012 1 3 0.333 33.30
20 CEKA 2013 1 3 0.333 33.30
21 CEKA 2014 1 3 0.333 33.30
22 SKLT 2012 1 3 0.333 33.30
23 SKLT 2013 1 3 0.333 33.30
24 SKLT 2014 1 3 0.333 33.30
25 TCID 2012 2 5 0.400 40.00
26 TCID 2013 2 5 0.400 40.00
27 TCID 2014 2 5 0.400 40.00
28 TSPC 2012 2 4 0.500 50.00
29 TSPC 2013 3 5 0.600 60.00
30 TSPC 2014 3 4 0.750 75.00
31 ULTJ 2012 1 3 0.333 33.30
32 ULTJ 2013 1 3 0.333 33.30
34 SKBM 2012 1 3 0.333 33.30
35 SKBM 2013 1 3 0.333 33.30
36 SKBM 2014 1 3 0.333 33.30
37 STTP 2012 1 2 0.500 50.00
38 STTP 2013 1 2 0.500 50.00
39 STTP 2014 1 2 0.500 50.00
40 GGRM 2012 1 3 0.333 33.30
41 GGRM 2013 1 3 0.333 33.30
42 GGRM 2014 1 3 0.333 33.30
43 WIIM 2012 1 3 0.333 33.30
44 WIIM 2013 1 3 0.333 33.30
Lampiran 7
Variabel Ukuran Komite Audit (X6)
No Kode
Jumlah Komite Audit
1 PYFA 2012 3
2 PYFA 2013 3
3 PYFA 2014 3
4 INDF 2012 4
5 INDF 2013 3
6 INDF 2014 3
7 KDSI 2012 3
8 KDSI 2013 3
9 KDSI 2014 3
10 KICI 2012 3
11 KICI 2013 3
12 KICI 2014 3
13 MBTO 2012 2
14 MBTO 2013 2
15 MBTO 2014 2
16 MERK 2012 3
17 MERK 2013 3
18 MERK 2014 3
19 CEKA 2012 3
20 CEKA 2013 3
21 CEKA 2014 3
22 SKLT 2012 3
23 SKLT 2013 3
24 SKLT 2014 3
25 TCID 2012 4
26 TCID 2013 4
27 TCID 2014 4
28 TSPC 2012 3
29 TSPC 2013 3
30 TSPC 2014 3
31 ULTJ 2012 3
32 ULTJ 2013 3
33 ULTJ 2014 3
34 SKBM 2012 3
36 SKBM 2014 3
37 STTP 2012 3
38 STTP 2013 3
39 STTP 2014 3
40 GGRM 2012 3
41 GGRM 2013 3
42 GGRM 2014 3
43 WIIM 2012 3
44 WIIM 2013 3
Lampiran 8
KOEFISIEN VARIASI LABA (CV LABA)
NO. KODE SAHAM LABA PERUBAHAN LABA STANDAR DEV.
MEAN PERUBAHAN
LABA
CV.LABA
1 PYFA 2011
5,172,045,680.00
2 PYFA 2012
5,308,221,363.00
136,175,683.00
2,368,266,208.49
(838,126,758.33)
(2.83) 3 PYFA 2013
6,195,800,338.00
887,578,975.00
4 PYFA 2014
2,657,665,405.00
(3,538,134,933.00)
5 INDF 2011
4,891,673,000,000.00
6 INDF 2012
4,779,446,000,000.00
(112,227,000,000.00)
1,555,643,557,785.76
84,883,333,333.33
18.33 7 INDF 2013
3,416,635,000,000.00
(1,362,811,000,000.00)
8 INDF 2014
5,146,323,000,000.00
1,729,688,000,000.00
9 KDSI 2011
23,628,732,460.00
10 KDSI 2012
36,837,060,793.00
13,208,328,333.00
7,145,705,371.03
6,953,468,968.33
11 KDSI 2013
36,002,772,194.00
(834,288,599.00)
12 KDSI 2014
44,489,139,365.00
8,486,367,171.00
13 KICI 2011
356,739,464.00
14 KICI 2012
2,259,475,494.00 1,902,736,030.00 3,957,571,661.62 1,448,922,925.67 2.73 15 KICI 2013
7,419,500,718.00
5,160,025,224.00
16 KICI 2014
4,703,508,241.00
(2,715,992,477.00)
17 MBTO 2011
42,659,406,355.00
18 MBTO 2012
45,523,078,819.00 2,863,672,464.00 16,111,947,741.48 (13,244,778,718.67) (1.22) 19 MBTO 2013
16,162,858,075.00
(29,360,220,744.00)
20 MBTO 2014
2,925,070,199.00
(13,237,787,876.00)
21 MERK 2011
231,158,647,000.00
22 MERK 2012
107,808,155,000.00 (123,350,492,000.00) 97,476,846,157.09 (16,562,137,666.67) (5.89) 23 MERK 2013
175,444,757,000.00
67,636,602,000.00
24 MERK 2014
181,472,234,000.00
25 CEKA 2011
96,305,943,766.00
26 CEKA 2012
58,334,237,476.00 (37,971,706,290.00) 22,879,284,291.52 (18,434,842,937.33) (1.22) 27 CEKA 2013
65,068,958,558.00
6,734,721,082.00
28 CEKA 2014
41,001,414,954.00
(24,067,543,604.00)
29 SKLT 2011
5,976,790,919.00
30 SKLT 2012
7,962,693,771.00 1,985,902,852.00 1,527,540,236.31 3,501,308,021.67 0.44 31 SKLT 2013
11,440,014,188.00
3,477,320,417.00
32 SKLT 2014
16,480,714,984.00
5,040,700,796.00
33 TCID 2011
140,038,819,641.00
34 TCID 2012
150,373,851,969.00 10,335,032,328.00 2,390,030,500.25 11,425,191,486.67 0.21 35 TCID 2013
160,148,465,833.00
9,774,613,864.00
36 TCID 2014
174,314,394,101.00
14,165,928,268.00
37 TSPC 2011
586,362,346,430.00
38 TSPC 2012
39 TSPC 2013
638,535,108,795.00
3,359,015,142.00
40 TSPC 2014
584,293,062,124.00
(54,242,046,671.00)
41 ULTJ 2011
128,449,344,052.00
42 ULTJ 2012
353,431,619,485.00 224,982,275,433.00 150,272,077,914.51 51,637,190,053.00 2.91 43 ULTJ 2013
325,127,420,664.00
(28,304,198,821.00)
44 ULTJ 2014
283,360,914,211.00
(41,766,506,453.00)
45 SKBM 2011
7,563,145,189.00
46 SKBM 2012
12,703,059,881.00 5,139,914,692.00 20,459,663,648.85 27,184,282,972.67 0.75 47 SKBM 2013
58,266,986,267.00
45,563,926,386.00
48 SKBM 2014
89,115,994,107.00
30,849,007,840.00
49 STTP 2011
42,675,154,847.00
50 STTP 2012 74,626,183,474.00
31,951,028,627.00 15,993,710,324.56 26,930,083,033.67 0.59 51 STTP 2013
114,437,068,803.00
39,810,885,329.00
52 STTP 2014
123,465,403,948.00
53 GGRM 2011
4,958,102,000,000.00
54 GGRM 2012
4,068,711,000,000.00
(889,391,000,000.00)
961,644,350,028.29
145,730,333,333.33
6.60 55 GGRM 2013
4,383,932,000,000.00
315,221,000,000.00
56 GGRM 2014
5,395,293,000,000.00
1,011,361,000,000.00
57 WIIM 2011
129,537,165,558.00
58 WIIM 2012
77,301,783,553.00
(52,235,382,005.00)
55,015,742,426.06
(5,596,553,461.00)
(9.78) 59 WIIM 2013
132,378,983,720.00
55,077,200,167.00
60 WIIM 2014
112,747,505,175.00
Lampiran 9
KOEFISIEN VARIASI PENJUALAN (CV PENJUALAN)
NO. KODE SAHAM PENJUALAN PERUBAHAN
PENJUALAN STANDAR DEV.
MEAN PERUBAHAN
PENJUALAN
CV.PEN-JUALAN 1 PYFA 2011
151,094,461,045.00
2 PYFA 2012
176,730,979,672.00 25,636,518,627.00 7,152,903,393.49 23,735,982,161.00 0.30
3 PYFA 2013
192,555,731,180.00
15,824,751,508.00
4 PYFA 2014
222,302,407,528.00
29,746,676,348.00
5 INDF 2011
45,332,256,000,000.00
6 INDF 2012
50,059,427,000,000.00 4,727,171,000,000.00 1,683,910,108,551.03 6,087,398,666,666.67 0.28
7 INDF 2013
55,623,657,000,000.00
5,564,230,000,000.00
8 INDF 2014
63,594,452,000,000.00
7,970,795,000,000.00
9 KDSI 2011
1,180,506,128,191.00
10 KDSI 2012
11 KDSI 2013
1,386,314,584,485.00
84,981,957,362.00
12 KDSI 2014
1,626,232,662,544.00
239,918,078,059.00
13 KICI 2011
87,517,382,578.00
14 KICI 2012
94,787,254,405.00 7,269,871,827.00 1,840,881,620.14 5,151,311,973.00 0.36
15 KICI 2013
99,029,696,717.00
4,242,442,312.00
16 KICI 2014
102,971,318,497.00
3,941,621,780.00
17 MBTO 2011
648,375,230,795.00
18 MBTO 2012
717,788,399,047.00 69,413,168,252.00 75,502,299,575.88 7,674,539,676.00 9.84
19 MBTO 2013
641,284,586,295.00
(76,503,812,752.00)
20 MBTO 2014
671,398,849,823.00
30,114,263,528.00
21 MERK 2011
918,532,462,000.00
22 MERK 2012
929,876,824,000.00 11,344,362,000.00 540,772,357,403.93 15,761,941,666.67 34.31 23 MERK 2013
407,088,731,000.00
(522,788,093,000.00)
24 MERK 2014
965,818,287,000.00
25 CEKA 2011
1,238,169,022,036.00
26 CEKA 2012
1,123,519,657,631.00 (114,649,364,405.00) 819,214,709,684.61 821,233,256,052.00 1.00
27 CEKA 2013
2,531,881,182,546.00
1,408,361,524,915.00
28 CEKA 2014
3,701,868,790,192.00
1,169,987,607,646.00
29 SKLT 2011
344,435,729,830.00
30 SKLT 2012
401,724,215,506.00 57,288,485,676.00 54,046,892,139.35 112,327,931,443.67 0.48
31 SKLT 2013
567,048,547,543.00
165,324,332,037.00
32 SKLT 2014
681,419,524,161.00
114,370,976,618.00
33 TCID 2011
1,654,671,098,358.00
34 TCID 2012
1,851,152,825,559.00 196,481,727,201.00 54,984,612,154.26 217,844,151,204.33 0.25
35 TCID 2013
2,027,899,402,527.00
176,746,576,968.00
36 TCID 2014
2,308,203,551,971.00
280,304,149,444.00
37 TSPC 2011
5,780,664,117,037.00
38 TSPC 2012
39 TSPC 2013
6,854,889,233,121.00
224,079,679,778.00
40 TSPC 2014
7,512,115,037,587.00
657,225,804,466.00
41 ULTJ 2011
2,102,383,741,532.00
42 ULTJ 2012
2,809,851,307,439.00 707,467,565,907.00 131,517,709,701.91 604,801,874,963.67 0.22
43 ULTJ 2013
3,460,231,249,075.00
650,379,941,636.00
44 ULTJ 2014
3,916,789,366,423.00
456,558,117,348.00
45 SKBM 2011
650,044,284,549.00
46 SKBM 2012
753,709,821,608.00 103,665,537,059.00 233,852,358,993.12 276,906,873,058.33 0.84
47 SKBM 2013
1,296,618,257,503.00
542,908,435,895.00
48 SKBM 2014
1,480,764,903,724.00
184,146,646,221.00
49 STTP 2011
1,027,683,999,319.00
50 STTP 2012
1,283,736,251,902.00 256,052,252,583.00 112,826,406,779.17 380,926,731,677.00 0.30
51 STTP 2013
1,694,935,468,814.00
411,199,216,912.00
52 STTP 2014
2,170,464,194,350.00
53 GGRM 2011
41,884,352,000,000.00
54 GGRM 2012
49,028,696,000,000.00
7,144,344,000,000.00
1,755,248,129,047.29
7,767,166,000,000.00
0.23
55 GGRM 2013
55,436,954,000,000.00
6,408,258,000,000.00
56 GGRM 2014
65,185,850,000,000.00
9,748,896,000,000.00
57 WIIM 2011
925,236,734,794.00
58 WIIM 2012
1,119,062,225,729.00
193,825,490,935.00
202,712,625,791.39
245,432,155,174.00
0.83
59 WIIM 2013
1,588,022,200,150.00
468,959,974,421.00
60 WIIM 2014
1,661,533,200,316.00
Lampiran 10
INDEKS PERATAAN LABA (IE)
No Kode CV LABA (I) CV PENJUALAN (S) INDEKS (IE)=CV
LABA/CV PENJUALAN Status Dummy
1 PYFA (2.83) 0.30 -9.376605823 Perata 1
2 INDF 18.33 0.28 65.45301216 Bukan Perata 0
3 KDSI 1.03 0.55 1.882423231 Bukan Perata 0
4 KICI 2.73 0.36 7.643204756 Bukan Perata 0
5 MBTO
(1.22) 9.84 -0.123650391 Perata 1 6 MERK
(5.89) 34.31 -0.171539587 Perata 1 7 CEKA
(1.22) 1.00 -1.225396236 Perata 1 8 SKLT
0.44 0.48 0.906732903 Perata 1 9 TCID
0.21 0.25 0.828790366 Perata 1 10 TSPC
11 ULTJ
2.91 0.22 13.38272587 Bukan Perata 0 12 SKBM
0.75 0.84 0.891194685 Perata 1 13 STTP
0.59 0.30 2.005128577 Bukan Perata 0 14 GGRM
6.60 0.23 29.20038612 Bukan Perata 0 15 WIIM
Lampiran 11
INPUT DATA PENELITIAN
NO. KODE SAHAM ROA DER KEP.INST KEP.MAN DKI UKA INDEKS
1 PYFA 2012 0.039 0.549 53.850 23.080 0.333 3 1
2 PYFA 2013 0.035 0.865 53.850 23.080 0.333 3 1
3 PYFA 2014 0.015 0.789 53.850 23.080 0.333 3 1
4 INDF 2012 0.081 0.738 50.070 0.020 0.375 4 0
5 INDF 2013 0.044 1.048 50.070 0.020 0.375 3 0
6 INDF 2014 0.060 1.084 50.070 0.020 0.375 3 0
7 KDSI 2012 0.065 0.806 75.680 5.330 0.500 3 0
8 KDSI 2013 0.042 1.415 75.680 5.160 0.500 3 0
9 KDSI 2014 0.047 1.401 75.680 5.160 0.667 3 0
10 KICI 2012 0.024 0.427 82.550 0.230 0.333 3 0
11 KICI 2013 0.075 1.415 83.060 0.230 0.333 3 0
12 KICI 2014 0.049 1.401 83.060 0.230 0.333 3 0
13 MBTO 2012 0.075 0.403 67.750 0.960 0.333 2 1
14 MBTO 2013 0.026 0.356 67.750 0.100 0.333 2 1
15 MBTO 2014 0.005 0.365 67.750 0.100 0.333 2 1
16 MERK 2012 0.189 0.366 86.651 0.001 0.333 3 1
17 MERK 2013 0.252 0.361 86.651 0.001 0.333 3 1
18 MERK 2014 0.253 0.294 86.651 0.001 0.333 3 1
19 CEKA 2012 0.057 1.218 92.010 0.760 0.333 3 1
20 CEKA 2013 0.061 1.025 92.010 0.760 0.333 3 1
21 CEKA 2014 0.032 1.389 92.010 0.760 0.333 3 1
22 SKLT 2012 0.032 0.929 96.090 0.120 0.333 3 1
23 SKLT 2013 0.038 1.162 96.090 0.120 0.333 3 1
24 SKLT 2014 0.050 1.162 96.090 0.120 0.333 3 1
25 TCID 2012 0.119 0.150 78.816 0.142 0.400 4 1
26 TCID 2013 0.109 0.239 78.816 0.142 0.400 4 1
27 TCID 2014 0.094 0.353 78.841 0.136 0.400 4 1
28 TSPC 2012 0.137 0.382 77.290 0.102 0.500 3 1
29 TSPC 2013 0.118 0.400 77.340 0.097 0.600 3 1
30 TSPC 2014 0.104 0.353 77.520 0.081 0.750 3 1
31 ULTJ 2012 0.146 0.444 46.620 17.670 0.333 3 0
32 ULTJ 2013 0.116 0.395 46.620 17.800 0.333 3 0
33 ULTJ 2014 0.097 0.288 53.420 17.900 0.333 3 0
34 SKBM 2012 0.044 1.263 82.320 0.070 0.333 3 1
35 SKBM 2013 0.117 1.474 80.920 1.720 0.333 3 1
36 SKBM 2014 0.137 1.043 81.420 3.130 0.333 3 1
38 STTP 2013 0.078 1.118 56.760 3.130 0.500 3 0
39 STTP 2014 0.073 1.080 56.760 3.170 0.500 3 0
40 GGRM 2012 0.098 0.560 75.550 0.920 0.333 3 0
41 GGRM 2013 0.086 0.726 75.550 0.920 0.333 3 0
42 GGRM 2014 0.093 0.752 75.550 0.920 0.333 3 0
43 WIIM 2012 0.064 0.839 22.480 24.600 0.333 3 1
44 WIIM 2013 0.108 0.573 22.480 24.600 0.333 3 1
LAMPIRAN 12
HASIL OUTPUT SPSS
Descriptives
Descriptive Statistics
N Minimum Maximum Mean Std. Deviation
ROA 45 .005 .253 .08287 .053511
DER 45 .150 1.474 .78036 .401150
KEP.INST 45 22.480 96.090 6.97619E1 19.346603
KEP.MAN 45 .001 24.600 5.23407 8.618121
DKI 45 .333 .750 .38516 .097749
UKA 45 2 4 3.02 .398
Valid N (listwise) 45
Frequencies
IE
Frequency Percent Valid Percent
Cumulative
Percent
Valid BUKAN PEMERATAAN
LABA 18 40.0 40.0 40.0
PEMERATAAN LABA 27 60.0 60.0 100.0
Total 45 100.0 100.0
Logistic Regression
Hosmer and Lemeshow Test
Step Chi-square df Sig.
Block 0: Beginning Block
Iteration Historya,b,c
Iteration -2 Log likelihood
Coefficients
Constant
Step 0 1 60.571 .400
2 60.571 .405
3 60.571 .405
a. Constant is included in the model.
b. Initial -2 Log Likelihood: 60.571
c. Estimation terminated at iteration number 3
because parameter estimates changed by less than
.001.
Block 1: Method = Enter
Iteration Historya,b,c,d
Iteration
-2 Log
likelihood
Coefficients
Constant ROA DER KEP.INST KEP.MAN DKI UKA
Step 1 1 48.426 -1.693 .520 -1.491 .066 .113 -1.652 -.437
2 47.844 -2.542 1.976 -1.747 .085 .153 -1.804 -.614
3 47.827 -2.738 2.347 -1.787 .089 .161 -1.802 -.658
4 47.827 -2.745 2.360 -1.788 .089 .162 -1.802 -.659
5 47.827 -2.745 2.360 -1.788 .089 .162 -1.802 -.659
a. Method: Enter
b. Constant is included in the model.
c. Initial -2 Log Likelihood: 60.571
Variables in the Equation
B S.E. Wald df Sig. Exp(B)
Step 1a ROA 2.360 9.217 .066 1 .798 10.595
DER -1.788 .989 3.268 1 .071 .167
KEP.INST .089 .038 5.600 1 .018 1.093
KEP.MAN .162 .086 3.572 1 .059 1.175
DKI -1.802 3.507 .264 1 .607 .165
UKA -.659 .939 .494 1 .482 .517
Constant -2.745 3.910 .493 1 .483 .064
a. Variable(s) entered on step 1: ROA, DER, KEP.INST, KEP.MAN, DKI, UKA.
Model Summary
Step -2 Log likelihood
Cox & Snell R
Square
Nagelkerke R
Square
1 47.827a .247 .333
a. Estimation terminated at iteration number 5 because
