Lampiran 1
Data Penelitian
1. Variabel Trade Payable (dalam jutaan Rupiah) Sebelum Transformasi
No
Kategori
Kode Perusahaan
Trade Payables 2006
2007
1 Food BEVERAGES
AISA
33811000
81801000
2 Food BEVERAGES
AQUA
11930000
9253000
3 Food BEVERAGES
CEKA
11791000
26917000
4 Food BEVERAGES
DAVO
172484000
144551000
5 Food BEVERAGES
DLTA
11458000
24436000
6 Pharmaceuticals
DVLA
28740000
22962000
7 Food BEVERAGES
FAST
61491000
74090000
8 Tobacco
GGRM
165244000
221936000
9 Tobacco
HMSP
409508000
566495000
10 Pharmaceuticals
INAF
309976000
390011000
11 Food BEVERAGES
INDF
1184326000
1821644000
12 Pharmaceuticals
KAEF
189617000
270062000
13 Pharmaceuticals
KLBF
344374000
328291000
Universitas Sumatera Utara
14 Pharmaceuticals
MERK
18359000
15373000
15 Food BEVERAGES
MLBI
43558000
43490000
16 Consumer
MRAT
11596000
15929000
17 Food BEVERAGES
MYOR
130168000
200882000
18 Food BEVERAGES
PROD
32754000
34157000
19 Tobacco
RMBA
79861000
116090000
20 Food BEVERAGES
SIPD
81250000
150708000
21 Food BEVERAGES
SKLT
24707000
34738000
22 Food BEVERAGES
SMAR
439814000
696229000
23 Food BEVERAGES
STTP
67321000
67321000
24 Food BEVERAGES
TBLA
42137000
82225000
25 Consumer
TCID
9954000
2984000
26 Food BEVERAGES
ULTJ
55192000
96760000
27 Food BEVERAGES
UNVR
702144000
864149000
Universitas Sumatera Utara
2. Variabel Trade Receivables (dalam jutaan Rupiah) Sebelum Transformasi
No
Kategori
Kode Perusahaan
Trades Receivables 2006
2007
1
Food BEVERAGES
AISA
60813000
81103000
2
Food BEVERAGES
AQUA
429729000
450930000
3
Food BEVERAGES
CEKA
34574000
33402000
4
Food BEVERAGES
DAVO
142002000
244626000
5
Food BEVERAGES
DLTA
203058000
172427000
6
Pharmaceuticals
DVLA
153310000
137345000
7
Food BEVERAGES
FAST
3522000
6371000
8
Tobacco
GGRM
2477121000
2775736000
9
Tobacco
HMSP
324360000
510342000
10
Pharmaceuticals
INAF
213106000
239299000
11
Food BEVERAGES
INDF
1448172000
2136401000
12
Pharmaceuticals
KAEF
207342000
300141000
13
Pharmaceuticals
KLBF
652272000
869572000
14
Pharmaceuticals
MERK
73461000
84721000
15
Food BEVERAGES
MLBI
99757000
110490000
16
Consumer
MRAT
79133000
86080000
17
Food BEVERAGES
MYOR
448640000
577075000
18
Food BEVERAGES
PROD
145406000
138177000
Universitas Sumatera Utara
19
Tobacco
RMBA
96371000
138587000
20
Food BEVERAGES
SIPD
169482000
202598000
21
Food BEVERAGES
SKLT
27998000
43253000
22
Food BEVERAGES
SMAR
285894000
909693000
23
Food BEVERAGES
STTP
81726000
57928000
24
Food BEVERAGES
TBLA
142153000
172597000
25
Consumer
TCID
146425000
118195000
26
Food BEVERAGES
ULTJ
122993000
161475000
27
Food BEVERAGES
UNVR
653207000
733359000
Universitas Sumatera Utara
3. Variabel Current Ratio (CR) Sebelum Transformasi
No
Kategori
Kode Perusahaan
Current ratio 2006
2007
1 Food BEVERAGES
AISA
1.08
0.75
2 Food BEVERAGES
AQUA
7.18
7.09
3 Food BEVERAGES
CEKA
2.47
1.36
4 Food BEVERAGES
DAVO
5.98
9.27
5 Food BEVERAGES
DLTA
3.75
4.17
6 pharmaceuticals
DVLA
4.69
5.36
7 Food BEVERAGES
FAST
1.07
1.28
8 Tobacco
GGRM
1.89
1.93
9 Tobacco
HMSP
1.68
1.78
10 pharmaceuticals
INAF
1.48
1.31
11 Food BEVERAGES
INDF
1.18
0.92
12 pharmaceuticals
KAEF
2.13
2.06
13 pharmaceuticals
KLBF
5.04
4.98
14 pharmaceuticals
MERK
5.42
6.17
15 Food BEVERAGES
MLBI
0.53
0.59
16 Consumer
MRAT
9.25
7.68
17 Food BEVERAGES
MYOR
3.91
2.93
Universitas Sumatera Utara
18 Food BEVERAGES
PROD
3.74
4.05
19 tobacco
RMBA
1.61
3.72
20 Food BEVERAGES
SIPD
3.79
2.41
21 Food BEVERAGES
SKLT
1.74
1.53
22 Food BEVERAGES
SMAR
1.54
1.72
23 Food BEVERAGES
STTP
2.69
1.77
24 Food BEVERAGES
TBLA
1.48
1.81
25 Consumer
TCID
8.78
17.61
26 Food BEVERAGES
ULTJ
1.18
2.37
27 Food BEVERAGES
UNVR
1.27
1.11
Universitas Sumatera Utara
4. Variabel Trade Payables ( Sesudah Transformasi)
No
Kategori
Kode Perusahaan
Trade Payables 2006
2007
1 Food BEVERAGES
AISA
17.33629675
18.21980003
2 Food BEVERAGES
AQUA
16.29456679
16.04045838
3 Food BEVERAGES
CEKA
16.28284709
17.10826862
4 Food BEVERAGES
DAVO
18.96581504
18.78914294
5 Food BEVERAGES
DLTA
16.25419873
17.01156801
6 pharmaceuticals
DVLA
17.17380044
16.94935123
7 Food BEVERAGES
FAST
17.93440138
18.12079113
8 tobacco
GGRM
18.92293373
19.21789961
9 tobacco
HMSP
19.830467
20.15497881
10 pharmaceuticals
INAF
19.55200543
19.7816855
11 Food BEVERAGES
INDF
20.89243967
21.32300523
12 pharmaceuticals
KAEF
19.06051681
19.41416212
13 pharmaceuticals
KLBF
19.65723883
19.60941097
14 pharmaceuticals
MERK
16.72563048
16.54812328
15 Food BEVERAGES
MLBI
17.58960394
17.58804158
16 Consumer
MRAT
16.26617077
16.58365191
17 Food BEVERAGES
MYOR
18.68433648
19.11822823
18 Food BEVERAGES
PROD
17.30453565
17.3464781
Universitas Sumatera Utara
19 tobacco
RMBA
18.19579818
18.56987631
20 Food BEVERAGES
SIPD
18.21304138
18.83085475
21
Food BEVERAGES
SKLT
17.02259716
17.36334475
22
Food BEVERAGES
SMAR
19.90186247
20.36118919
23
Food BEVERAGES
STTP
18.02498278
18.02498278
24
Food BEVERAGES
TBLA
17.55643677
18.22496995
25
Consumer
TCID
16.11348504
14.90877524
26
Food BEVERAGES
ULTJ
17.82632857
18.38774424
27
Food BEVERAGES
UNVR
20.36964907
20.57725577
Universitas Sumatera Utara
5. Variabel Trade Receivables ( Sesudah Transformasi)
No
Kategori
Kode Perusahaan
Trade Receivables 2006
2007
1 Food BEVERAGES
AISA
17.92331414
18.21123051
2 Food BEVERAGES
AQUA
19.87866534
19.92682267
3 Food BEVERAGES
CEKA
17.35861251
17.32412634
4 Food BEVERAGES
DAVO
18.7713517
19.31524107
5 Food BEVERAGES
DLTA
19.12900221
18.96548452
6 pharmaceuticals
DVLA
18.84797257
18.73800657
7 Food BEVERAGES
FAST
15.07453957
15.667267
8 tobacco
GGRM
21.63036284
21.74418177
9 tobacco
HMSP
19.59736457
20.05059165
10 pharmaceuticals
INAF
19.17730025
19.29322437
11 Food BEVERAGES
INDF
21.09356791
21.48238847
12 pharmaceuticals
KAEF
19.14988016
19.51976292
13 pharmaceuticals
KLBF
20.29597221
20.58351169
14 pharmaceuticals
MERK
18.11226521
18.25487406
15 Food BEVERAGES
MLBI
18.41824779
18.52043558
16 Consumer
MRAT
18.18664054
18.27078765
17 Food BEVERAGES
MYOR
19.92173134
20.1734828
18 Food BEVERAGES
PROD
18.79504039
18.74404603
Universitas Sumatera Utara
19 tobacco
RMBA
18.38371588
18.74700885
20 Food BEVERAGES
SIPD
18.94825728
19.12673428
21 Food BEVERAGES
SKLT
17.14764364
17.58257715
22 Food BEVERAGES
SMAR
19.47113167
20.62861774
23 Food BEVERAGES
STTP
18.21888275
17.87471142
24 Food BEVERAGES
TBLA
18.7724145
18.96646996
25 Consumer
TCID
18.80202391
18.58784636
26 Food BEVERAGES
ULTJ
18.627638
18.89986089
27 Food BEVERAGES
UNVR
20.29740464
20.41314591
Universitas Sumatera Utara
6. Variabel Current Ratio ( Sesudah Transformasi)
No
Kategori
Kode Perusahaan
Current Ratio 2006
2007
1 Food BEVERAGES
AISA
0.076961041
-0.287682072
2 Food BEVERAGES
AQUA
1.971299383
1.958685341
3 Food BEVERAGES
CEKA
0.904218151
0.3074847
4 Food BEVERAGES
DAVO
1.788420568
2.22678338
5 Food BEVERAGES
DLTA
1.32175584
1.427916036
6 pharmaceuticals
DVLA
1.545432582
1.678963975
7 Food BEVERAGES
FAST
0.067658648
0.246860078
8 tobacco
GGRM
0.636576829
0.657520003
9 tobacco
HMSP
0.518793793
0.576613364
10 pharmaceuticals
INAF
0.392042088
0.270027137
11 Food BEVERAGES
INDF
0.165514438
-0.083381609
12 pharmaceuticals
KAEF
0.75612198
0.722705983
13 pharmaceuticals
KLBF
1.617406082
1.605429891
14 pharmaceuticals
MERK
1.690095815
1.819698838
15 Food BEVERAGES
MLBI
-0.634878272
-0.527632742
16 Consumer
MRAT
2.224623552
2.038619547
17 Food BEVERAGES
MYOR
1.363537374
1.075002423
18 Food BEVERAGES
PROD
1.319085611
1.398716881
19 tobacco
RMBA
0.476234179
1.313723668
Universitas Sumatera Utara
20 Food BEVERAGES
SIPD
1.332366019
0.879626748
21 Food BEVERAGES
SKLT
0.553885113
0.425267735
22 Food BEVERAGES
SMAR
0.431782416
0.542324291
23 Food BEVERAGES
STTP
0.989541194
0.570979547
24 Food BEVERAGES
TBLA
0.392042088
0.593326845
25 Consumer
TCID
2.172476408
2.868466923
26 Food BEVERAGES
ULTJ
0.165514438
0.862889955
27 Food BEVERAGES
UNVR
0.2390169
0.104360015
Universitas Sumatera Utara
Lampiran 2
Statistik Deskriptif Descriptive Statistics N
Minimum
Maximum
Mean
Std. Deviation
Variance
Trade Payables
54
14.91
21.32 18.1875
1.43681
2.064
Trade Receivables
54
15.07
21.74 18.9934
1.28067
1.640
Current Ratio
54
-.63
.77490
.600
Valid N (listwise)
54
2.87
.9213
Universitas Sumatera Utara
Lampiran 3
Output I : Uji Asumsi Klasik 1. Uji Normalitas Data Hasil Uji Normalitas Sebelum Transformasi Data One-Sample Kolmogorov-Smirnov Test
Trade Payables N Normal Parametersa
Mean Std. Deviation
Most Extreme Differences
Kolmogorov-Smirnov Z Asymp. Sig. (2-tailed)
Trade Receivables
Current Ratio
54
54
54
2.05E8
3.78E8
3.4126
3.289E8
5.811E8 3.05537
Absolute
.269
.278
.195
Positive
.246
.278
.195
Negative
-.269
-.260
-.173
1.979
2.039
1.435
.001
.000
.033
Universitas Sumatera Utara
Uji Normalitas Data Setelah Transformasi Dengan Logaritma Natural One-Sample Kolmogorov-Smirnov Test
Trade Trade Payables N
Receivables
Current Ratio
54
54
54
Mean
18.1875
18.9934
.9213
Std. Deviation
1.43681
1.28067
.77490
Absolute
.069
.098
.115
Positive
.069
.091
.115
Negative
-.051
-.098
-.083
Kolmogorov-Smirnov Z
.505
.718
.843
Asymp. Sig. (2-tailed)
.960
.681
.476
Normal Parametersa
Most Extreme Differences
Universitas Sumatera Utara
Universitas Sumatera Utara
2. Uji Multikolinearitas
Coefficient Correlations(a)
Model 1
Unstandardized
Standardized
Coefficients
Coefficients
B
Std. Error
(Constant)
2.874
1.319
Trade Payables
-.413
.070
.292
.079
Trade Receivables
Beta
Collinearity Statistics t
Sig.
Tolerance
VIF
2.178
.034
-.765
-5.873
.000
.687
1.456
.483
3.708
.001
.687
1.456
a. Dependent Variable: Current Ratio
Universitas Sumatera Utara
3. Uji Heteroskedastisitas
4. Uji Autokorelasi
Model Summary(b)
Std. Error of the Model 1
R
R Square .637a
.405
Adjusted R Square .382
Estimate
Durbin-Watson
.60922
2.497
a. Predictors: (Constant), Trade Receivables, Trade Payables b. Dependent Variable: Current Ratio
Universitas Sumatera Utara
Lampiran 4
Output II : Uji F dan Uji t
Model Summary(b)
Std. Error of the Model 1
R
R Square a
.637
.405
Adjusted R Square .382
Estimate
Durbin-Watson
.60922
2.497
a. Predictors: (Constant), Trade Receivables, Trade Payables b. Dependent Variable: Current Ratio
Universitas Sumatera Utara
b
ANOVA Model 1
Sum of Squares
Df
Mean Square
Regression
12.896
2
6.448
Residual
18.929
51
.371
Total
31.825
53
F 17.373
Sig. .000a
a. Predictors: (Constant), Trade Receivables, Trade Payables b. Dependent Variable: Current Ratio
Universitas Sumatera Utara
Coefficientsa
Model 1
Unstandardized
Standardized
Coefficients
Coefficients
B
Std. Error
Beta
Collinearity Statistics t
Sig.
Tolerance
VIF
(Constant)
2.874
1.319
2.178
.034
Trade Payables
-.413
.070
-.765 -5.873
.000
.687
1.456
.292
.079
.1
.687
1.456
Trade Receivables
.483
3.708
a. Dependent Variable: Current Ratio
Universitas Sumatera Utara
