DAFTAR PUSTAKA
Anoraga, P dan Pakarti P, (2001), Pengantar Pasar Modal, ed. 3, Rineksa Cipta, Jakarta Anggono dan Baridwan, (2003), Intermediate Accounting, BPFE, Yogyakarta. Belkaoui, Ahmed. 2004. Accounting Theory. London. Thomson Learning Dyckman,T.R, Dukes,R.E, Davis,C.J, Akuntansi Intermediate, Penerbit Erlangga, Jakarta, 1999 Freddy Rangkuti, (2002), Manajemen Persediaan . PT Raja Grafindo Persada, Jakarta. Ghozali, Imam, (2013), Aplikasi Analisis Multivariate Dengan Program IBM SPSS 21, Badan Penerbit Universitas Diponegoro, Semarang. Husnan , Suad dan Enny Pujiastuti, (2006), Dasar – dasar Manajemen Keuangan, ed. Kelima, UPP STIM YKPN,Yogyakarta. Jogiyanto, (2008), Teori Portofolio dan Analisis Investasi, BPFE, Yogyakarta. Kieso, Jerry J. Weygandt, Terry D. Warfriedld, (2002), Akuntansi Intermediate, ed. 10, Tim Penerjemah Erlangga. Erlangga, Jakarta.. Munawir, (2004), Analisa Laporan Keuangan, ed. Ke enam, Liberty, Yogyakarta. Nazir, Moh, (2011), Metodologi Penelitian, Ghalia Indonesia, Jakarta. Niswonger, Rollin C dan Fees, 1999. Prinsip-prinsip Akuntansi. Edisi kesembilan belas, Jakarta: Erlangga Salvatore, Dominick, (2005), Ekonomi Manajerial dalam Perekonomian Global, Salemba Empat, Jakarta Syamsudin, Lukman, (2004), Manajemen Keuangan Perusahaan, PT. Raja Grafindo Persada, Jakarta. Suwardjono, (2008), Teori Akuntansi, Perekayasaan Laporan Keuangan. BPFE Yogyakarta Sugiyono, (2007), Metode Penelitian Bisnis, CV Alfabeta, Bandung. Stice Skousen , (2004), Akuntansi Intermediate, buku satu, ed 15, Salemba Empat, Jakarta Warren Carl S, Reeve James M, Fees, Philip E, (2005), Pengantar Akuntansi ed. 21, Salemba Empat, Jakarta 70 http://digilib.mercubuana.ac.id/
71
Yamit, Zulian, (2003), Manajemen Persediaan, Ekonisia, Kampus Fakultas Ekonomi UII.
Jurnal : Abubakar arif,”Analisis Pengaruh Penerapan Metode Arus Biaya Persediaan, Nilai Persediaan dan Gross Profit Margin Terhadap Market Value Perusahaan Manufaktur (Studi Kasus Perusahaan Manufaktur Periode 2003-2006),Jurnal Informasi Perpajakan, Akuntansi dan Keuangan Publik Vol.4 No.1 (Januari,2009) Daljono dan Endah Puspitaningtyas, (2005), “ Analisis Pengaruh Metode Arus Biaya Persediaan, Nilai Persediaan dan Profit Margin terhadap Market Value Perusahaan Manufaktur di Bursa Efek Indonesia”. Jurnal MAKSI Vol.5 No.2 hal 161-174. Sudaryono, Bambang dan Hilda. 2007. Analisis Pengaruh Penerapan Metode Arus Biaya Persediaan, Nilai Persediaan, dan Gross Profit Margin Terhadap Market Value Perusahaan Manufaktur di Bursa Efek Jakarta. Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Vol.2 No.1, Januari 2007. Lee and Hsieh, “Choice of Inventory Accounting Methods: A Ricardian Model”, (1983).
Situs Internet : www.sahamok.com www.idx.co.id www.yahoofinance.com
http://digilib.mercubuana.ac.id/
72
LAMPIRAN
Lampiran 1 Daftar Sampel Penelitian Perusahaan Manufaktur
No
Nama Perusahaan
Metode Arus Biaya
1.
Indofarma Tbk.
FIFO
2.
Merck Sharp Dohme Pharma Tbk.
FIFO
3.
Multi Bintang Indonesia Tbk.
Rata-rata
4.
Mustika Ratu Tbk.
FIFO
5.
Mayora Tbk.
Rata-rata
6.
Sekar Laut Tbk.
Rata-rata
7.
Siantar Top Tbk.
Rata-rata
8.
Nippon Indosari Corporindo Tbk.
Rat-rata
9.
Tempo Scan Pacific Tbk.
Rata-rata
10.
Ultr Jaya Milk
Rata-rata
Sumber : www.idx.co.id ( diolah )
http://digilib.mercubuana.ac.id/
73
Lampiran 2 Data Sampel Penelitian Perusahaan Manufaktur ( Metode Arus Biaya sebelum diolah ) No 1
2
3
4
5
6
7
8
9
10
Kode Perusahaan INAF
MERK
MLBI
MRAT
MYOR
SKLT
STTP
ROTI
TSPC
ULTJ
Tahun
Metode Arus Biaya
2011
0
2012
0
2013
0
2014
0
2011
0
2012
0
2013
0
2014
0
2011
1
2012
1
2013
1
2014
1
2011
0
2012
0
2013
0
2014
0
2011
1
2012
1
2013
1
2014
1
2011
1
2012
1
2013
1
2014
1
2011
1
2012
1
2013
1
2014
1
2011
1
2012
1
2013
1
2014
1
2011
1
2012
1
2013
1
2014
1
2011
1
2012
1
2013
1
2014
1
Ket: 0 = Metode FIFO 1 = Metode rata-rata
http://digilib.mercubuana.ac.id/
74
Data Sampel Penelitian Perusahaan Manufaktur ( Nilai Persediaan sebelum diolah )
http://digilib.mercubuana.ac.id/
75
Data Sampel Penelitian Perusahaan Manufaktur ( Marjin Laba Kotor sebelum diolah ) No 1
2
3
4
5
6
7
8
9
10
Kode Perusahaan INAF
MERK
MLBI
MRAT
MYOR
SKLT
STTP
ROTI
TSPC
ULTJ
Tahun
Laba Kotor
Penjualan
GPM
2011
396,184,357,869
1,203,466,970,652
43.8553
2012
367,895,645,036
1,156,050,256,720
70.0356
2013
337,567,310,511
1,337,498,191,710
69.2666
2014
312,426,176,597
1,381,436,578,115
25.6272
2011
482,138,334,000
918,532,462,000
55.9740
2012
424,442,298,000
929,876,824,000
45.7064
2013
545,479,627,000
1,193,952,302,000
40.0747
2014
458,455,147,000
863,207,535,000
9.8795
2011
1,080,333,000,000
1,858,750,000,000
12.8628
2012
959,618,000,000
1,566,984,000,000
7.0882
2013
2,283,604,000,000
3,561,989,000,000
12.5541
2014
1,805,922,000,000
2,988,501,000,000
27.6050
2011
227,510,492,563
406,315,784,681
24.6704
2012
257,107,948,366
458,197,338,824
33.9536
2013
200,442,148,959
358,127,545,503
34.9865
2014
246,996,856,171
434,747,101,600
80.5741
2011
1,658,411,025,156
9,453,865,992,878
63.9060
2012
2,345,616,118,440
10,510,625,669,832
49.8501
2013
2,921,665,841,784
12,017,837,133,337
77.5789
2014
2,535,225,808,768
14,169,088,278,238
65.2119
2011
72,471,148,422
344,435,729,830
66.9275
2012
90,832,662,686
401,724,215,506
56.8687
2013
124,069,336,980
567,048,547,543
47.3276
2014
154,628,009,309
681,419,524,161
90.6963
2011
178,287,306,300
1,027,683,999,319
98.1898
2012
247,127,170,892
1,283,736,251,902
92.1859
2013
310,018,704,376
1,694,935,468,814
75.9956
2014
407,385,724,022
2,170,464,194,350
4.2978
2011
379,403,837,133
813,342,078,952
4.0615
2012
556,412,908,045
1,190,825,893,340
5.2281
2013
698,602,378,728
1,505,519,937,691
4.5258
2014
901,412,486,394
1,880,262,901,697
33.0150
2011
2,200,042,756,418
5,780,664,117,037
30.7267
2012
2,488,320,692,802
6,630,809,553,343
36.7929
2013
2,719,802,668,112
6,854,889,233,121
35.9214
2014
2,939,896,636,583
7,512,115,037,587
58.8929
2011
625,706,287,718
2,102,383,741,532
37.0582
2012
901,742,260,202
2,809,851,307,439
28.1908
2013
1,013,783,120,476
3,460,231,249,075
33.0415
2014
936,989,906,765
3,916,789,366,423
23.9224
http://digilib.mercubuana.ac.id/
76
Data Sampel Penelitian Perusahaan Manufaktur (Nilai Pasar sebelum diolah ) No
Kode
Tahun
Perusahaan 1
2
3
4
5
6
7
8
9
10
INAF
MERK
MLBI
MRAT
MYOR
SKLT
ST T P
ROT I
T SPC
ULT J
Harga Saham
Closing
Beredar (Lembar)
Price
MV
2011
3,099,267,500
163
505,180,602,500
2012
3,099,267,500
330
1,022,758,275,000
2013
3,099,267,500
153
474,187,927,500
2014
3,099,267,500
355
1,100,239,962,500
2011
22,400,000
132,500
2,968,000,000,000
2012
22,400,000
152,000
3,404,800,000,000
2013
22,400,000
189,000
4,233,600,000,000
2014
22,400,000
160,000
3,584,000,000,000
2011
21,070,000
359,000
7,564,130,000,000
2012
21,070,000
740,000
15,591,800,000,000
2013
21,070,000
1,200,000
25,284,000,000,000
2014
2,107,000,000
11,950
25,178,650,000,000
2011
428,000,000
500
214,000,000,000
2012
428,000,000
490
209,720,000,000
2013
428,000,000
465
199,020,000,000
2014
428,000,000
350
149,800,000,000
2011
766,584,000
14,250
10,923,822,000,000
2012
766,584,000
20,000
15,331,680,000,000
2013
894,347,989
26,000
23,253,047,714,000
2014
894,347,989
20,900
18,691,872,970,100
2011
690,740,500
140
96,703,670,000
2012
690,740,500
180
124,333,290,000
2013
690,740,500
180
124,333,290,000
2014
690,740,500
300
207,222,150,000
2011
1,310,000,000
690
903,900,000,000
2012
1,310,000,000
1,050
1,375,500,000,000
2013
1,310,000,000
1,550
2,030,500,000,000
2014
1,310,000,000
2,880
3,772,800,000,000
2011
1,012,360,000
3,325
3,366,097,000,000
2012
1,012,360,000
6,900
6,985,284,000,000
2013
5,061,800,000
1,020
5,163,036,000,000
2014
5,061,800,000
1,385
7,010,593,000,000
2011
4,500,000,000
2,550
11,475,000,000,000
2012
4,500,000,000
3,725
16,762,500,000,000
2013
4,500,000,000
3,250
14,625,000,000,000
2014
4,500,000,000
2,865
12,892,500,000,000
2011
2,888,382,000
1,080
3,119,452,560,000
2012
2,888,382,000
1,330
3,841,548,060,000
2013
2,888,382,000
4,500
12,997,719,000,000
2014
2,888,382,000
3,720
10,744,781,040,000
http://digilib.mercubuana.ac.id/
77
Data Sampel Penelitian Perusahaan Manufaktur ( Data di olah ) Kode Perusahaan INAF
MERK
MLBI
MRAT
MYOR
SKLT
STTP
ROTI
TSPC
ULTJ
Tahun 2011 2012 2013 2014 2011 2012 2013 2014 2011 2012 2013 2014 2011 2012 2013 2014 2011 2012 2013 2014 2011 2012 2013 2014 2011 2012 2013 2014 2011 2012 2013 2014 2011 2012 2013 2014 2011 2012 2013 2014
DMET 0 0 0 0 0 0 0 0 1 1 1 1 0 0 0 0 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1
SED (Ln) 25.9882
GPM 32.9203
MV(Ln) 26.9482
25.8068 26.1889 26.1004 25.5400 26.1938 26.2420 25.9367 25.3936 25.5390 25.8100 26.1470 24.8633 24.8732 24.9436 25.1824 27.9209 28.0358 28.0070 28.3074 24.5789 24.8307 24.9797 25.0162 25.8090 26.2149 26.3785 26.4585 23.5148 23.8412 24.3212 24.4318 27.3113 27.3626 27.6317 27.6856 26.6327 26.5349 26.3785 26.4585
31.8235 25.2387 22.6160 52.4901 45.6450 45.6869 53.1107 58.1215 61.2398 64.1104 60.4290 55.9935 56.1129 55.9695 56.8139 17.5421 22.3166 24.3111 17.8927 21.0405 22.6107 21.8798 22.6920 17.3485 19.2506 18.2909 18.7695 46.6475 46.7250 46.4027 47.9408 38.0587 37.5266 39.6768 39.1354 29.7618 32.0922 29.2981 23.9224
27.6535 26.8849 27.7265 28.7189 28.8562 29.0741 28.9075 29.6544 30.3778 30.8612 30.8570 26.0892 26.0690 26.0167 25.7326 30.0220 30.3609 30.7775 30.5591 25.2949 25.5462 25.5462 26.0571 27.5300 27.9498 28.3393 28.9588 28.8448 29.5748 29.2725 29.5784 30.0712 30.4502 30.3138 30.1877 28.7687 28.9769 30.1958 30.0054
http://digilib.mercubuana.ac.id/
78
Lampiran 3 Hasil Uji Statistik Deskriptif
N
Minimum
Maximum
Mean
Std. Deviation
DMET
40
.00
1.00
.8000
.40510
SED
40
23.51
28.31
25.9848
1.18346
GPM
40
17.35
64.11
36.9864
15.14811
MV
40
25.29
30.86
28.5902
1.75027
Valid N (listwise)
40
Sumber : Data Diolah
http://digilib.mercubuana.ac.id/
79
Lampiran 4 Hasil Uji Asumsi Klasik Uji Normalitas One-Sample Kolmogorov-Smirnov Test Unstandardized Residual N Mean Std. Deviation Absolute Positive Negative
Normal Parametersa,b Most Extreme Differences Kolmogorov-Smirnov Z Asymp. Sig. (2-tailed)
a. Test distribution is Normal. b. Calculated from data.
Uji Hesteroskedastisitas
http://digilib.mercubuana.ac.id/
40 .0000000 .96565067 .095 .085 -.095 .602 .861
80
Uji Multikolinieritas
Coefficients Model
Unstandardized
Standardized
Coefficients
Coefficients
B
Std.
a
t
Sig.
Beta
Collinearity Statistics
Tolerance
VIF
Error (Constant)
.634
4.055
DMET 1 SED
2.218
.408
.931
GPM
.054
a.
.156
.877
.513
5.431
.000
.946
1.057
.150
.629
6.196
.000
.820
1.220
.012
.469
4.648
.000
.832
1.202
Dependent Variable: MV
Coefficient Correlations Model
GPM
Correlations
a
DMET
SED
GPM
1.000
.100
.377
DMET
.100
1.000
-.156
SED
.377
-.156
1.000
GPM
.000
.000
.001
DMET
.000
.167
-.010
SED
.001
-.010
.023
1 Covariances
a.
Dependent Variable: MV
http://digilib.mercubuana.ac.id/
81
Uji Autokorelasi b
Model Summary Model
1
R
.626
R Square
a
Adjusted R Square
.392
Std. Error of the
Durbin-
Estimate
Watson
.376
a. Predictors: (Constant), Ut_1 b. Dependent Variable: Unstandardized Residual
http://digilib.mercubuana.ac.id/
.77172091
1.863
82
Lampiran 5 Hasil Uji Analisis Regresi Linier Berganda Uji Koefisien Determinasi b
Model Summary Model
R
1
.626
R Square
a
Adjusted R Square
.392
Std. Error of the
Durbin-
Estimate
Watson
.376
.77172091
1.863
a. Predictors: (Constant), GPM, DMET, SED b. Dependent Variable: Unstandardized Residual
Uji Statistik F
ANOVAa Model Regression 1
Residual Total
Sum of Squares 83.108
df
36.367 119.475
Mean Square 3 27.703 36 39
a. Dependent Variable: MV b. Predictors: (Constant), GPM, DMET, SED
http://digilib.mercubuana.ac.id/
1.010
F 27.423
Sig. .000b
83
Uji Statistik t
Coefficients Model
1
a
Unstandardized Coefficients
Standardized Coefficients
t
Sig.
B
Std. Error
Beta
(Constant)
.634
4.055
DMET
2.218
.408
.513
.156
.877
5.431
.000
SED
.931
.150
GPM
.054
.012
.629
6.196
.000
.469
4.648
.000
a. Dependent Variable: MV
http://digilib.mercubuana.ac.id/
