LAMPIRAN
Lampiran i Daftar Populasi dan Sampel Perusahaan Manufaktur Sektor Barang
Konsumsi Tahun 2009-2013
No Kode Nama Perusahaan Kriteria Sampel
Lampiran ii DATA PENELITIAN
UKURAN PERUSAHAAN (Dalam Rupiah)
KODE 2009 2010 2011 2012 2013
UKURAN PERUSAHAAN (Ln)
KODE 2009 2010 2011 2012 2013
DVLA 27.47 27.54 27.53 27.71 27.73
KAEF 28.68 28.79 28.88 28.95 29.10
MERCK 27.35 27.40 27.55 27.56 27.81
PYFA 25.61 25.67 25.74 25.90 25.98
SCPI 26.38 26.29 26.33 26.44 26.73
SQBB 26.76 26.44 26.56 26.68 26.78
TSPC 29.13 29.27 29.39 29.52 29.56
TCID 27.96 28.01 28.13 28.25 28.34
UNVR 30.54 30.61 30.79 30.94 31.02
CEKA 27.81 27.30 27.84 27.75 28.56
DAVO 26.73 28.11 27.91 27.82 27.11
DLTA 27.33 27.03 27.96 28.17 28.32
ICBP 29.02 28.22 30.59 30.70 30.85
MLBI 28.11 28.21 28.25 28.08 28.90
MYOR 29.19 29.61 29.88 29.98 30.12
PSDN 27.11 27.56 27.85 27.91 28.01
ROTI 26.91 27.14 27.42 27.81 28.04
SKLT 26.34 26.47 26.57 26.72 27.06
RASIO LANCAR
KODE 2009 2010 2011 2012 2013
DVLA 3.05 3.72 4.89 4.31 4.24
KAEF 1.99 2.43 2.75 2.80 2.43
MERCK 5.04 6.23 7.52 3.87 3.98
PYFA 2.09 3.00 2.54 2.41 1.54
SCPI 0.92 0.88 3.78 2.72 2.61
SQBB 5.45 5.68 5.69 4.85 4.97
TSPC 3.47 3.37 2.98 3.09 2.96
TCID 7.26 10.84 11.74 7.73 3.57
UNVR 1.00 0.85 0.68 0.67 0.67
CEKA 4.79 1.67 1.68 1.03 1.63
DAVO 113.70 54.99 37.40 1005.18 999.58
DLTA 6.86 4.18 6.01 5.26 4.71
ICBP 0.52 2.60 2.87 2.76 2.41
MLBI 0.66 0.94 0.99 0.58 0.98
MYOR 2.29 2.58 2.20 2.76 2.44
PSDN 1.56 1.38 1.55 1.47 1.40
ROTI 1.44 2.30 1.28 1.12 1.14
SKLT 1.89 1.90 1.74 1.40 1.23
FINANCIAL LEVERAGE
KODE 2009 2010 2011 2012 2013
DVLA 0.05 0.06 0.07 0.05 0.07
KAEF 0.06 0.07 0.07 0.01 0.06
MERCK 0.03 0.05 0.05 0.78 0.07
PYFA 0.07 0.09 0.09 0.15 0.35
SCPI 0.48 0.96 10.57 18.87 51.51
SQBB 0.04 0.03 0.03 0.03 0.02
TSPC 0.06 0.06 0.05 0.05 0.05
TCID 0.04 0.04 0.05 0.06 0.07
UNVR 0.05 0.06 0.08 0.12 0.0013
CEKA 0.62 0.51 0.13 0.04 0.04
DAVO 5.30 1.90 2.70 2.20 0.07
DLTA 0.04 0.04 0.05 0.05 0.04
ICBP 0.12 0.09 0.13 0.20 0.25
MLBI 0.03 0.07 0.06 0.08 0.07
MYOR 0.54 0.70 0.96 1.07 0.80
PSDN 0.04 0.19 0.17 0.15 0.16
ROTI 0.50 0.04 0.12 0.51 0.91
SKLT 0.32 0.27 0.25 0.25 0.26
INTENSITAS PERSEDIAAN
KODE 2009 2010 2011 2012 2013
DVLA 2.93 3.16 3.24 3.47 2.60
KAEF 1.33 1.46 1.50 1.34 2.22
MERCK 4.03 3.45 3.51 2.80 2.66
PYFA 2.05 2.25 1.95 2.24 2.04
SCPI 1.82 1.55 1.80 1.59 0.76
SQBB 4.02 4.89 5.10 4.89 4.31
TSPC 5.19 5.49 5.42 5.56 4.68
TCID 4.39 4.63 4.47 4.34 4.51
UNVR 6.80 6.51 6.77 6.92 6.61
CEKA 8.98 2.23 2.46 2.72 6.82
DAVO 7.64 3.96 2.74 4.33 3.49
DLTA 6.70 2.51 2.04 2.13 1.88
ICBP 2.34 9.51 9.39 9.18 7.98
MLBI 7.34 7.20 7.49 5.28 8.96
MYOR 8.14 11.53 8.50 5.76 6.16
PSDN 4.31 6.25 7.06 7.27 6.84
ROTI 29.80 34.61 33.50 32.61 27.30
SKLT 5.05 5.31 5.61 5.75 6.75
STRUKTUR KEPEMILIKAN
KODE 2009 2010 2011 2012 2013
DVLA 0 0 0 0 0
KAEF 1 1 1 1 1
MERCK 1 1 1 1 1
PYFA 0 0 0 0 0
SCPI 0 0 0 0 0
SQBB 0 0 0 0 0
TSPC 0 0 0 0 0
TCID 1 1 1 1 1
UNVR 0 0 0 0 0
CEKA 0 0 0 0 0
DAVO 1 1 1 1 1
DLTA 0 0 0 0 0
ICBP 0 0 0 0 0
MLBI 0 0 0 0 0
MYOR 1 1 1 1 1
PSDN 1 1 1 1 1
ROTI 0 0 0 0 0
SKLT 1 1 1 1 1
VARIABILITAS PERSEDIAAN
KODE 2009 2010 2011 2012 2013
DVLA 0.31 0.31 0.31 0.31 0.31
KAEF 0.36 0.36 0.36 0.36 0.36
MERCK 0.46 0.46 0.46 0.46 0.46
PYFA 0.21 0.21 0.21 0.21 0.21
SCPI 0.49 0.49 0.49 0.49 0.49
SQBB 0.22 0.22 0.22 0.22 0.22
TSPC 0.23 0.23 0.23 0.23 0.23
TCID 0.18 0.18 0.18 0.18 0.18
UNVR 0.23 0.23 0.23 0.23 0.23
CEKA 0.40 0.40 0.40 0.40 0.40
DAVO 0.61 0.61 0.61 0.61 0.61
DLTA 0.40 0.40 0.40 0.40 0.40
ICBP 0.34 0.34 0.34 0.34 0.34
MLBI 0.20 0.20 0.20 0.20 0.20
MYOR 0.50 0.50 0.50 0.50 0.50
PSDN 0.22 0.22 0.22 0.22 0.22
ROTI 0.60 0.60 0.60 0.60 0.60
SKLT 0.20 0.20 0.20 0.20 0.20
VARIABILITAS HARGA POKOK PENJUALAN
KODE 2009 2010 2011 2012 2013
DVLA 0.14 0.14 0.14 0.14 0.14
KAEF 0.15 0.15 0.15 0.15 0.15
MERCK 0.29 0.29 0.29 0.29 0.29
PYFA 0.12 0.12 0.12 0.12 0.12
SCPI 0.14 0.14 0.14 0.14 0.14
SQBB 0.10 0.10 0.10 0.10 0.10
TSPC 0.16 0.16 0.16 0.16 0.16
TCID 0.15 0.15 0.15 0.15 0.15
UNVR 0.21 0.21 0.21 0.21 0.21
CEKA 0.54 0.54 0.54 0.54 0.54
DAVO 0.27 0.27 0.27 0.27 0.27
DLTA 0.38 0.38 0.38 0.38 0.38
ICBP 0.46 0.46 0.46 0.46 0.46
MLBI 0.30 0.30 0.30 0.30 0.30
MYOR 0.32 0.32 0.32 0.32 0.32
PSDN 0.33 0.33 0.33 0.33 0.33
ROTI 0.46 0.46 0.46 0.46 0.46
SKLT 0.29 0.29 0.29 0.29 0.29
VARIABILITAS LABA AKUNTANSI
KODE 2009 2010 2011 2012 2013
DVLA 0.14 0.14 0.14 0.14 0.14
KAEF 0.36 0.36 0.36 0.36 0.36
MERCK 0.27 0.27 0.27 0.27 0.27
PYFA 0.20 0.20 0.20 0.20 0.20
SCPI 0.35 0.35 0.35 0.35 0.35
SQBB 0.17 0.17 0.17 0.17 0.17
TSPC 0.21 0.21 0.21 0.21 0.21
TCID 0.07 0.07 0.07 0.07 0.07
UNVR 0.24 0.24 0.24 0.24 0.24
CEKA 0.40 0.40 0.40 0.40 0.40
DAVO 1.28 1.28 1.28 1.28 1.28
DLTA 0.31 0.31 0.31 0.31 0.31
ICBP 0.49 0.49 0.49 0.49 0.49
MLBI 0.55 0.55 0.55 0.55 0.55
MYOR 0.42 0.42 0.42 0.42 0.42
PSDN 0.21 0.21 0.21 0.21 0.21
ROTI 0.32 0.32 0.32 0.32 0.32
SKLT 0.37 0.37 0.37 0.37 0.37
ESTIMASI PENGHEMATAN PAJAK
KODE 2009 2010 2011 2012 2013
DVLA 0.39 0.38 0.39 0.40 0.40
KAEF 0.72 0.72 0.70 0.69 0.70
MERCK 0.42 0.44 0.48 0.54 0.54
PYFA 0.36 0.36 0.33 0.35 0.32
SCPI 0.60 0.64 0.75 0.58 0.34
SQBB 0.35 0.44 0.38 0.40 0.39
TSPC 0.63 0.63 0.62 0.62 0.60
TCID 0.63 0.63 0.64 0.63 0.62
UNVR 0.50 0.48 0.49 0.49 0.50
CEKA 0.88 0.88 0.84 0.85 0.91
DAVO 2.61 0.81 0.92 1.03 1.00
DLTA 0.54 0.34 0.12 0.12 0.13
ICBP 0.76 0.72 0.74 0.73 0.74
MLBI 0.47 0.43 0.42 0.39 0.36
MYOR 0.76 0.76 0.82 0.78 0.76
PSDN 0.85 0.89 0.90 0.92 0.90
ROTI 0.54 0.53 0.53 0.53 0.54
SKLT 0.81 0.80 0.79 0.77 0.78
Lampiran iii Output SPSS Logistic Regression
Case Processing Summary
Unweighted Casesa N Percent
Selected Cases Included in Analysis 95 100.0
Missing Cases 0 .0
Total 95 100.0
Unselected Cases 0 .0
Total 95 100.0
b. If weight is in effect, see classification table for the total number of cases.
Iteration Historya,b,c
Iteration -2 Log likelihood
Coefficients
a. Constant is included in the model. b. Initial -2 Log Likelihood: 97.784
c. Estimation terminated at iteration number 4 because parameter estimates changed by less than .001.
Model Summary
Step -2 Log likelihood
Cox & Snell R Square
Nagelkerke R Square Dependent Variable Encoding
Original Value Internal Value
FIFO
0
Rata-rata
1 61.677a
.316 .492
b. Estimation terminated at iteration number 10 because parameter estimates changed by less than .001.
Hosmer and Lemeshow Test
Step Chi-square df Sig.
1 7.576 8 .476
Variables in the Equation
B S.E. Wald df Sig. Exp(B)
Step 1a UP -.214 .277 .600 1 .439 .807
RL .002 .039 .004 1 .952 1.002
FL -1.823 1.349 1.827 1 .176 .161
IP .148 .067 4.825 1 .028 1.159
SK(1) -1.134 1.016 1.244 1 .265 .322
VP -12.419 5.484 5.128 1 .024 .000
VHPP 1.941 4.201 .213 1 .644 6.964
VL 5.518 3.040 3.295 1 .069 249.181
EP 3.674 2.346 2.452 1 .117 39.414
Constant 7.916 8.093 .957 1 .328 2.741E3
