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Baridwan, Zaki. 2004. Intermediate Accounting, Edisi ke-8, BPFE-Yogyakarta, Yogyakarta.
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Horngren, Charles T, dkk. 2006. Akuntansi, Edisi ke-6, PT. Indeks, Jakarta.
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Diskon.
LAMPIRAN 1 : DAFTAR PENJUALAN PERUSAHAAN MAKANAN DAN MINUMAN PERIODE 2009 - 2013
Penjualan No
Kode
Nama Perusahaan 2009
1
ADES
PT. Akasha Wira International Tbk
2
CEKA
3
2010
2011
2012
2013
134.438.000.000
218.748.000.000
299.409.000.000
476.638.000.000
502.524.000.000
PT. Cahaya Kalbar Tbk
1.194.543.761.621
718.204.875.108
1.238.169.022.036
1.123.519.657.631
2.531.881.182.546
DLTA
PT. Delta Djakarta Tbk
740.680.667.000
547.816.338.000
564.051.178.000
719.951.793.000
8.677.066.542
4
ICBP
PT. Indofood CBP Sukses Makmur Tbk
16.332.607.000.000
17.960.120.000.000
19.367.155.000.000
21.574.792.000.000
25.094.681.000.000
5
INDF
PT. Indofood Sukses Makmur Tbk
37.397.319.000.000
38.403.360.000.000
45.332.256.000.000
50.059.427.000.000
57.731.998.000.000
6
MLBI
PT. Multi Bintang Indonesia Tbk
1.616.264.000.000
1.790.164.000.000
1.858.750.000.000
1.566.984.000.000
3.561.989.000.000
7
MYOR
PT. Mayora Indah Tbk
4.777.175.386.540
7.224.164.991.859
9.453.865.992.878
10.510.625.669.832
12.017.837.133.337
8
ROTI
PT. Nippon Indosari Corpindo Tbk
485.919.837.348
612.192.357.641
813.342.078.952
1.190.825.893.340
1.505.519.937.691
9
SKLT
PT. Sekar Laut Tbk
276.312.034.061
314.145.710.944
344.435.729.830
401.724.215.506
567.048.547.543
10
STTP
PT. Siantar Top Tbk
627.114.839.010
762.612.830.093
1.027.683.999.319
1.283.736.251.902
1.694.935.468.814
11
ULTJ
PT. Ultra Jaya Milk Industry & Trading Company Tbk
1.613.927.991.404
1.880.411.473.916
2.102.383.741.532
2.809.851.307.439
3.460.231.249.075
LAMPIRAN 2 : DAFTAR PIUTANG USAHA PERUSAHAAN MAKANAN DAN MINUMAN PERIODE 2009 - 2013
Arus Kas Operasional No
Kode
Nama Perusahaan 2009
2010
2011
2012
2013
1
ADES
PT. Akasha Wira International Tbk
20.093.000.000
95.084.000.000
67.700.000.000
71.475.000.000
78.952.000.000
2
CEKA
PT. Cahaya Kalbar Tbk
66.303.093.766
109.606.169.847
153.921.278.000
158.554.496.664
283.864.064.723
3
DLTA
PT. Delta Djakarta Tbk
110.807.178.000
181.929.173.000
175.236.816.000
149.495.617.000
117.544.602.000
4
ICBP
PT. Indofood CBP Sukses Makmur Tbk
1.447.952.000.000
1.954.099.000.000
2.260.329.000.000
2.253.257.000.000
2.454.553.000.000
5
INDF
PT. Indofood Sukses Makmur Tbk
1.956.166.000.000
357.711.599.224
384.036.845.128
458.728.515.249
546.576.423.955
6
MLBI
PT. Multi Bintang Indonesia Tbk
91.685.000.000
1.294.684.174.946
1.673.227.844.346
2.035.329.264.394
2.796.178.546.173
7
MYOR
PT. Mayora Indah Tbk
857.566.254.446
20.587.473.955
24.057.783.179
30.568.281.713
30.273.751.470
8
ROTI
PT. Nippon Indosari Corpindo Tbk
53.134.831.686
75.641.640.405
103.387.896.337
136.203.406.473
182.707.148.115
9
SKLT
PT. Sekar Laut Tbk
29.472.573.345
51.845.204.850
51.283.213.443
55.072.884.569
59.214.374.864
10
STTP
PT. Siantar Top Tbk
61.406.212.396
112.411.508.138
113.929.853.227
184.127.594.068
217.472.413.620
11
ULTJ
PT. Ultra Jaya Milk Industry & Trading Company Tbk
175.593.832.074
319.269.137.307
363.843.000.000
346.197.000.000
346.808.000.000
LAMPIRAN 3 : DAFTAR ARUS KAS OPERASIONAL PERUSAHAAN MAKANAN DAN MINUMAN PERIODE 2009 - 2013
Arus Kas Operasional No
Kode
Nama Perusahaan 2009
1
ADES
PT. Akasha Wira International Tbk
2
CEKA
3
2010
2011
2012
2013
16.888.000.000
29.748.000.000
57.228.000.000
87.274.000.000
40.102.000.000
PT. Cahaya Kalbar Tbk
104.682.614.940
206.699.334.647
126.233.750.999
165.931.107.445
19.608.725.490
DLTA
PT. Delta Djakarta Tbk
169.345.237.000
31.742.557.000
177.327.565.000
248.441.252.000
348.712.041.000
4
ICBP
PT. Indofood CBP Sukses Makmur Tbk
1.670.202.000.000
2.247.903.000.000
2.174.427.000.000
3.041.616.000.000
1.993.496.000.000
5
INDF
PT. Indofood Sukses Makmur Tbk
2.314.507.000.000
6.909.950.000.000
4.968.991.000.000
7.407.134.000.000
6.928.790.000.000
6
MLBI
PT. Multi Bintang Indonesia Tbk
526.980.000.000
320.056.000.000
671.755.000.000
539.860.000.000
1.181.049.000.000
7
MYOR
PT. Mayora Indah Tbk
446.429.845.710
238.253.946.429
607.939.545.937
830.244.056.569
987.023.231.523
8
ROTI
PT. Nippon Indosari Corpindo Tbk
56.084.131.253
113.567.953.650
148.431.210.737
189.081.795.465
314.587.624.896
9
SKLT
PT. Sekar Laut Tbk
11.689.827.584
8.089.259.673
10.232.581.561
15.260.831.786
26.893.558.457
10
STTP
PT. Siantar Top Tbk
114.697.080.425
1.833.976.563
89.728.684.467
24.460.960.446
58.655.739.190
11
ULTJ
PT. Ultra Jaya Milk Industry & Trading Company Tbk
15.687.936.541
263.881.302.428
322.963.103.223
491.603.153.597
195.989.263.645
LAMPIRAN 4 : HASIL OLAH DATA SPSS 19 Descriptives
Descriptive Statistics N
Minimum
Maximum
Mean
Std. Deviation
Arus Kas Operasi
55
2
7407
914,75
1754,687
Penjualan
55
9
57732
7607,75
13705,549
Piutang Usaha
55
20
2796
505,58
755,762
Valid N (listwise)
55
Hasil Uji Normalitas Sebelum Transformasi
One-Sample Kolmogorov-Smirnov Test Unstandardized Residual N Normal Parameters
55 a,b
Mean Std. Deviation
Most Extreme Differences
Kolmogorov-Smirnov Z Asymp. Sig. (2-tailed) a. Test distribution is Normal. b. Calculated from data.
,0000000 543,57077011
Absolute
,229
Positive
,229
Negative
-,193 1,698 ,006
Hasil Uji Multikolinearitas Coefficientsa Unstandardized Coefficients Std. Error
Model
B
1 (Constant)
-1,705
,770
LN_X1
,677
,109
LN_X2
,362
,138
Standardized Coefficients Beta
Collinearity Statistics t
Sig.
Tolerance
VIF
-2,213
,031
,620
6,190
,000
,714
1,401
,262
2,615
,012
,714
1,401
a. Dependent Variable: LN_Y
Hasil Uji Autokorelasi
Model Summaryb
Model 1
R ,792
R Square a
,627
Adjusted R Square ,613
a. Predictors: (Constant), LN_X2, LN_X1 b. Dependent Variable: LN_Y
Std. Error of the Estimate 1,18713
DurbinWatson 2,168
Hasil Uji Heteroskedastisitas
Hasil Uji F
ANOVAb Sum of Squares
Model 1
Regression Residual Total
df
Mean Square
123,294
2
61,647
73,282
52
1,409
196,576
54
a. Predictors: (Constant), LN_X2, LN_X1 b. Dependent Variable: LN_Y
F 43,744
Sig. ,000a
Hasil Uji t Coefficientsa Unstandardized Coefficients Std. Error
Model
B
1
-1,705
,770
LN_X1
,677
,109
LN_X2
,362
,138
(Constant)
Standardized Coefficients Beta
Collinearity Statistics t
Sig.
Tolerance
-2,213
,031
,620
6,190
,000
,714 1,401
,262
2,615
,012
,714 1,401
a. Dependent Variable: LN_Y Sumber : Data Sekunder yang Diolah
Collinearity Diagnosticsa Model Dimension 1
Eigenvalue
Condition Index
Variance Proportions (Constant)
LN_X1
LN_X2
1
2,944
1,000
,00
,00
,01
2
,032
9,548
,60
,01
,77
3
,024
11,105
,40
,99
,23
VIF
Collinearity Diagnosticsa Model Dimension 1
Eigenvalue
Condition Index
Variance Proportions (Constant)
LN_X1
LN_X2
1
2,944
1,000
,00
,00
,01
2
,032
9,548
,60
,01
,77
3
,024
11,105
,40
,99
,23
a. Dependent Variable: LN_Y
Model Residual Statistik
Residuals Statisticsa Minimum Maximum
Mean
Std. Deviation
N
Predicted Value
1,5086
8,1655
5,3041
1,51103
55
Std. Predicted Value Standard Error of Predicted Value
-2,512 ,161
1,894 ,574
,000 ,261
1,000 ,096
55 55
,1833
8,2056
5,2712
1,56671
55
-3,80265
4,34645
,00000
1,16494
55
Adjusted Predicted Value Residual
Std. Residual Stud. Residual Deleted Residual Stud. Deleted Residual Mahal. Distance
-3,203
3,661
,000
,981
55
-3,242 -3,89410 -3,594 ,008
4,182 5,67181 5,085 11,637
,013 ,03288 ,019 1,964
1,032 1,29599 1,131 2,291
55 55 55 55
,000 ,000
1,778 ,215
,042 ,036
,239 ,042
55 55
Cook's Distance Centered Leverage Value a. Dependent Variable: LN_Y
Chart
Hasil Perhitungan Koefisien Determinasi (R2) Model Summaryb Model
R
1
,792a
R Square ,627
Adjusted R Square ,613
a. Predictors: (Constant), LN_X2, LN_X1 b. Dependent Variable: LN_Y
Std. Error of the Estimate 1,18713
DurbinWatson 2,168
