PERHITUNGAN
RETURN ON ASSET,
PERPUTARAN
KAS, PERPUTARAN PIUTANG DAN
PERPUTARAN PERSEDIAAN
TAHUN 2010
ROA
PK
PP
PPERS
0,15 16,52043 15,32009 11,37906
0,22 9,932686
8,36078 8,344603
0,080087 11,72012
10,1451 8,112457
0,0581 17,12006 13,17512 8,876494
0,17 11,57729
8,06723 3,037627
0,0746 19,06688 7,364982 5,667985
0,0564 23,66725 16,73968 8,255914
0,091
43,9419 8,107076 2,875572
0,0517 27,32584 5,314577 4,509007
0,09 2,098393 5,067093 1,331404
0,04 68,10582 17,72756 3,799876
0,0375 32,47384 4,667938 4,899995
0,15 135,8958 5,276115 4,245744
0,139 27,56643 32,76656 15,91212
0,143 18,15184 6,849681 5,602533
LAMPIRAN 1
PERHITUNGAN
RETURN ON ASSET,
PERPUTARAN
KASPERPUTARAN PIUTANG DAN
PERPUTARAN PERSEDIAAN
TAHUN 2011
ROA
PK
PP
PPERS
0,14 16,16266 13,59401 11,43395
0,16 17,30665 8,593832 7,364418
0,059167
16,3015 8,175651 7,398822
0,0165 16,50053 13,42319
10,6923
0,175 32,59132 8,381486 3,196925
0,0111 23,27152 8,500815 5,034224
0,063 15,14215 15,00978 6,980729
0,106 19,91434 6,334249 2,583976
0,0322 12,46474 4,924772 4,223199
0,07 1,673575 4,722918 1,346458
0,01 65,80789 16,17483 3,948326
0,0399 77,15863 4,909097 5,264611
0,18 130,3153 5,857241 4,568657
0,139 27,09482 33,70131 14,30388
PERHITUNGAN
RETURN ON ASSET,
PERPUTARAN
KASPERPUTARAN, PIUTANG DAN
PERPUTARAN PERSEDIAAN
TAHUN 2012
ROA
PK
PP
PPERS
0,12 15,56344
12,1446 11,13496
0,13 16,27586 8,351605 6,558511
0,087977 16,86968 7,067969 6,461045
0,0538 19,66018 14,50088
8,66857
0,146 46,99781 5,725084 2,164999
0,073 22,45986
7,91504
4,36428
0,0456 14,41592 12,42981 5,505082
0,081 16,72394 6,344941 2,473717
0,0029 9,602544 4,591945 2,067446
0,1 1,605174 4,137874 1,609348
0,001 13,27591 12,93815 3,087314
0,041 106,1074 4,758473 4,765247
0,19 56,28932 5,257128 4,244677
0,143 28,97227 34,92193 11,51742
PERHITUNGAN
RETURN ON ASSET,
PERPUTARAN
KAS, PERPUTARAN PIUTANG DAN PERPUTARAN
PERSEDIAAN TAHUN 2010
SETELAHTRANSFORMASI SQUARE ROOT
ROA
PK
PP
PPERS
0,387298 4,064533 3,914089 3,373286
0,469042 3,151616 2,891501 2,888703
0,282996 3,423465 3,185137 2,848237
0,241039 4,137639 3,629755 2,979345
0,412311 3,402542 2,840287 1,742879
0,27313 4,366564
2,71385 2,380753
0,237487 4,864899 4,091415 2,873311
0,301662 6,628868 2,847293 1,695751
0,227376 5,227412 2,305337 2,123442
0,3 1,448583
2,25102 1,153865
0,2 8,252625 4,210411 1,949327
0,193649 5,698582 2,160541 2,213593
0,387298 11,65743
2,29698
2,06052
0,372827 5,250375 5,724208
3,989
0,378153 4,260497 2,617189 2,366967
LAMPIRAN 2
PERHITUNGAN
RETURN ON ASSET,
PERPUTARAN
KASPERPUTARAN PIUTANG DAN PERPUTARAN
PERSEDIAAN TAHUN 2011 SETELAH
TRANSFORMASI SQUARE ROOT
ROA
PK
PP
PPERS
0,374166 4,020281 3,687006 3,381413
0,4 4,160126 2,931524 2,713746
0,243244 4,037512
2,85931 2,720078
0,128452 4,062085 3,663768 3,269909
0,41833 5,708881
2,89508 1,787995
0,105357 4,824056 2,915616 2,243708
0,250998 3,891291 3,874246 2,642107
0,325576 4,462549 2,516793 1,607475
0,179444 3,530544 2,219183 2,055042
0,264575 1,293667 2,173228
1,16037
0,1 8,112207 4,021795
1,98704
0,19975 8,783998 2,215648 2,294474
0,424264 11,41557 2,420174 2,137442
PERHITUNGAN
RETURN ON ASSET,
PERPUTARAN
KAS, PERPUTARAN PIUTANG DAN PERPUTARAN
PERSEDIAAN TAHUN 2012
SETELAHTRANSFORMASI SQUARE ROOT
ROA
PK
PP
PPERS
0,34641 3,945052
3,48491 3,336909
0,360555 4,034335 2,889914 2,560959
0,296609 4,107271 2,658565 2,541858
0,231948
4,43398 3,808002 2,944244
0,382099 6,855495 2,392715 1,471393
0,270185 4,739184 2,813368 2,089086
0,213542 3,796831 3,525594 2,346291
0,284605 4,089491 2,518917 1,572805
0,053852 3,098797 2,142882 1,437862
0,316228 1,266954 2,034177 1,268601
0,031623 3,643613 3,596963 1,757075
0,202485 10,30085 2,181392 2,182945
0,43589 7,502621 2,292843 2,060261
0,378153 5,382589 5,909478 3,393732
LAMPIRAN 3
OUTPUT
SOFTWARE
SPSS SEBELUM DITRANSFORMASI
Variables Entered/Removeda
a. Predictors: (Constant), PPERS, PK, PP
b. Dependent Variable: ROA
Coefficientsa
Model Unstandardized Coefficients Standardized
Coefficients
t Sig. Correlations Collinearity Statistics
B Std. Error Beta Zero-order Partial Part Tolerance VIF
1
(Constant) ,064 ,020 3,213 ,003
PK ,000 ,000 ,135 ,893 ,377 ,096 ,138 ,133 ,979 1,021
PP -,002 ,002 -,212 -,941 ,352 ,076 -,145 -,141 ,440 2,273
PPERS ,007 ,004 ,399 1,761 ,086 ,222 ,265 ,263 ,434 2,304
a. Dependent Variable: ROA
Descriptive Statistics
N Range Minimum Maximum Sum Mean Std. Deviation Variance
Statistic Statistic Statistic Statistic Statistic Statistic Std. Error Statistic Statistic
ROA 45 ,22 ,00 ,22 4,24 ,0943 ,00843 ,05653 ,003
PK 45 134,29 1,61 135,90 1344,73 29,8829 4,56605 30,63000 938,197
PP 45 30,78 4,14 34,92 470,64 10,4588 1,10039 7,38166 54,489
PPERS 45 14,58 1,33 15,91 272,55 6,0566 ,51360 3,44531 11,870
LAMPIRAN 4
OUTPUT
SOFTWARE
SPSS SETELAH DITRANSFORMASI
Variables Entered/Removeda
a. Predictors: (Constant), SQRT PPERS, SQRT PK, SQRT PP
b. Dependent Variable: SQRT ROA
Descriptive Statistics
N Range Minimum Maximum Sum Mean Std. Deviation Variance
Statistic Statistic Statistic Statistic Statistic Statistic Std. Error Statistic Statistic
SQRT ROA 45 ,44 ,03 ,47 12,99 ,2888 ,01574 ,10557 ,011
SQRT PK 45 10,39 1,27 11,66 223,32 4,9626 ,34562 2,31848 5,375
SQRT PP 45 3,88 2,03 5,91 139,09 3,0908 ,14348 ,96247 ,926
SQRT PPERS 45 2,84 1,15 3,99 106,43 2,3652 ,10254 ,68784 ,473
Valid N (listwise) 45
Coefficientsa
Model Unstandardized Coefficients Standardized
Coefficients
T Sig. Correlations Collinearity Statistics
B Std. Error Beta Zero-order Partial Part Tolerance VIF
1
(Constant) ,064 ,020 3,213 ,003
PK ,000 ,000 ,135 ,893 ,377 ,096 ,138 ,133 ,979 1,021
PP -,002 ,002 -,212 -,941 ,352 ,076 -,145 -,141 ,440 2,273
PPERS ,007 ,004 ,399 1,761 ,086 ,222 ,265 ,263 ,434 2,304
58 1.5405 1.6105 1.5052 1.6475 1.4692 1.6860 1.4325 1.7259 1.3953 1.7673 59 1.5446 1.6134 1.5099 1.6497 1.4745 1.6875 1.4385 1.7266 1.4019 1.7672 60 1.5485 1.6162 1.5144 1.6518 1.4797 1.6889 1.4443 1.7274 1.4083 1.7671 61 1.5524 1.6189 1.5189 1.6540 1.4847 1.6904 1.4499 1.7281 1.4146 1.7671 62 1.5562 1.6216 1.5232 1.6561 1.4896 1.6918 1.4554 1.7288 1.4206 1.7671 63 1.5599 1.6243 1.5274 1.6581 1.4943 1.6932 1.4607 1.7296 1.4265 1.7671 64 1.5635 1.6268 1.5315 1.6601 1.4990 1.6946 1.4659 1.7303 1.4322 1.7672 65 1.5670 1.6294 1.5355 1.6621 1.5035 1.6960 1.4709 1.7311 1.4378 1.7673 66 1.5704 1.6318 1.5395 1.6640 1.5079 1.6974 1.4758 1.7319 1.4433 1.7675 67 1.5738 1.6343 1.5433 1.6660 1.5122 1.6988 1.4806 1.7327 1.4486 1.7676 68 1.5771 1.6367 1.5470 1.6678 1.5164 1.7001 1.4853 1.7335 1.4537 1.7678 69 1.5803 1.6390 1.5507 1.6697 1.5205 1.7015 1.4899 1.7343 1.4588 1.7680 70 1.5834 1.6413 1.5542 1.6715 1.5245 1.7028 1.4943 1.7351 1.4637 1.7683
