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Nasional

(BAPPENAS), Jakarta. Alexandri, M.B. (2009). Manajemen Keuangan Bisnis Teori dan Soal. Bandung: Alfabeta. Ambarwati, Sri, Dwi, Ari. (2010). Manajemen keuangan Lanjutan. Cetakan Pertama. Yogyakarta: Graha Ilmu. Brigham, Fugene F dan Houston, Joel F. (2011). Dasar-dasar Manajemen Keuangan Terjemahan Edisi 10. Jakarta : Salemba Empat. Darsono, (2009). Aplikasi Analisis Laporan Keuangan. Penerbit Liberty. Yogyakarta. Frianto Pandia. (2012). Manajemen Dana dan Kesehatan Bank. Rineka Cipta. Jakarta. Imam Ghozali .(2011). Aplikasi Analisis Multivariate dengan Program IBM SPSS19.Semarang: Universitas Diponegoro. Habib dan Hossan. (2010). Performance evaluation and ratio analysis of Pharmaceutical

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Informatics. University West. Swedia. Harmono, (2009). Manajemen Keuangan Berbasis Balanced Scorecard (Pendekatan Teori, Kasus, dan Riset Bisnis), Bumi Aksara, Jakarta. Hery. (2013). Auditing (Pemeriksaan Akuntansi I),Cetakan Pertama, Jakarta :CAPS (Center of Academic Publishing Service). Ikatan Akuntan Indonesia. (2014). Standar Akuntansi Keuangan. Jakarta: IAI Ikatan Akuntan Indonesia.(2013). Pernyataan Standar Akuntansi Keuangan (PSAK) No. 1 Penyajian Laporan Keuangan (Revisi 2013). Jakarta. Salemba Empat. Kasmir. (2012) Analisis Laporan Keuangan. PT.Raja Grafindo Persada, Jakarta.

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88

Lampiran 1 : Data Klasifikasi Perusahaan No Kode 1 AKPI

Nama Perusahaan PT. Argha Karya Prima IndustryTbk

2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 33 35 36 37 38 39 40 41

PT. Alumindo Light Metal Industry Tbk PT. Asahimas Plat Glass Tbk PT. Astra International Tbk PT. Betonjaya Manunggal Tbk PT. Charoen Pokphand Tbk PT. Delta Djakarta Tbk PT.Ekadharma International Tbk PT. Gudang Garam Tbk PT. Gajah Tunggal Tbk PT. Hanjayamandala Sampoerna Tbk PT. Indofood CBP Tbk PT. Champion Pasific Indonesia Tbk PT. Indal Alumunium Industry Tbk PT. Indofood Sukses Makmur Tbk PT. Indospring Tbk PT. Indocement Tunggal Prakarsa Tbk PT. Kimia Farma Tbk PT. Kabelindo Murni Tbk PT. Kalbe Farma Tbk PT. Kedaung Indah Canindo Tbk PT. Lion Metal Works Tbk PT. Lionmesh Prima Tbk PT. Merck Indonesia Tbk PT. Pelangi Indah Can Tbk PT. Pyridam Farma Tbk PT. Ricky Putra Globalindo Tbk PT. Nippon Indosari Corporindo Tbk PT. Supreme Cable Manufacturing & Comerce PT. Sekar Laut Tbk PT. Holcim Indonesia Tbk PT. Semen Indonesia Tbk PT. Selamat Sempurna Tbk PT. Indo Acidatama Tbk PT. Siantar Top Tbk PT. Mandom Indonesia Tbk PT. Trisula International Tbk PT. Tempo Scan Pasific Tbk PT. Surya Toto Indonesia Tbk PT. Ultrajaya Milk Industry Tbk PT. Nusantara Inti Corpora Tbk

ALMI AMFG ASII BTON CPIN DLTA EKAD GGRM GJTL HMSP ICBP IGAR INAI INDF INDS INTP KAEF KBLM KLBF KICI LION LMSH MERK PICO PYFA RICY ROTI SCCO SKLT SMCB SMGR SMSM SRSN STTP TCID TRIS TSPC TOTO ULTJ UNIT


89

42 UNVR PT. Unilever Indonesia Tbk 43 WIIM PT. Wismilak Inti Makmur Tbk Sumber : data yang dioleh sendiri


90

Lampiran 2:

Data Perputaran Persediaan

X1 No

Kode

Nama Perusahaan

Tahu n

Harga Pokok Penjualan

Persediaan awal

akhir

Perputaran Persediaan

31,754,984.00

20,174,168

28,020,017

1.31779

39,843,974.00

28,020,017

26,649,777

1.45762

2013

44,563,096.00

26,649,777

30,241,368

1.56661

2014

51,806,284.00

30,241,368

34,739,327

1.59451

2011

10,172,171.00

1,089,211

1,660,462

7.39882

10,141,543.00

1,660,462

1,478,827

6.46104

2013

10,625,591.00

1,478,827

1,820,112

6.44182

2014

9,864,990.00

1,820,112

2,247,074

4.85101

14,335,896.00

1,422,466

1,640,700

9.36018

15,913,098.00

1,640,700

1,816,459

9.20588

2013

18,668,990.00

1,816,459

2,868,722

7.96938

2014

21,962,609.00

2,868,722

2,821,618

7.71926

2011

419,125,192,966.00

51,366,388,330

79,130,210,954

6.42354

2012

471,261,040,385.00

79,130,210,954

86,330,699,896

5.69634

2013

552,651,666,850.00

86,330,699,896

101,052,775,794

5.89862

2014

627,503,837,639.00

101,052,775,794

119,618,779,661

5.68722

2011

457,472,277,902.00

183,421,182,199

226,988,194,440

2.22935

2012

481,086,902,118.00

226,988,194,440

229,122,407,877

2.10952

2013

543,734,498,617.00

229,122,407,877

278,253,349,270

2.14332

2014

822,587,747,306.00

278,253,349,270

329,435,397,918

2.70727

2011

33,104,064.00

5,652,736

6,547,161

5.42694

36,610,248.00

6,547,161

7,786,166

5.10841

2013

43,402,144.00

7,786,166

8,160,539

5.44340

2014

46,544,646.00

8,160,539

8,454,845

5.60260

7,452,568.00

1,299,548

1,327,720

5.67325

9,020,338.00

1,327,720

1,470,305

6.44765

2013

10,036,632.00

1,470,305

1,473,645

6.81848

2014

10,909,595.00

1,473,645

1,665,546

6.95058

2011

4,661,085.00

499,926

570,459

8.70917

2012

5,664,231.00

570,459

687,087

9.00839

2013

6,330,938.00

687,087

591,057

9.90645

2014

7,502,759.00

591,057

736,995

11.29889

2011

13,072,723.00

2,185,129

2,640,526

5.41801

2012

14,648,797.00

2,640,526

3,634,152

4.66918

2013

12,947,400.00

3,634,152

4,727,474

3.09686

2014

16,076,048.00

4,727,474

5,833,777

3.04435

2011 1

2

GGRM

GJTL

PT. GUDANG GARAM Tbk

PT. GAJAH TUNGGAL Tbk

2012

2012

2011 3

4

5

6

ICBP

IGAR

INAI

INDF

PT. INDOFOOD CBP Tbk

PT. CHAMPION PACIFIC INDONESIA Tbk

PT. INDAL ALUMINIUM INDUSTRY Tbk

PT. INDOFOOD SUKSES MAKMUR Tbk

2012

2012

2011 7

8

9

INTP

SMCB

JPFA

PT. INDOCEMENT TUNGGAL PRAKARSA Tbk

PT. HOLCIM INDONESIA Tbk

PT JAPFA COMFEED INDONESIA

Perputaran Persediaan = HPP/Persediaan (awal+akhir/2)

2012


91

10

KICI

PT. KEDAUNG INDAH CAN Tbk

2011

75,921,288,205.00

36,773,664,192

40,127,961,349

1.97450

2012

80,258,223,773.00

40,127,961,349

40,389,235,653

1.99357

2013

75,189,903,085.00

40,389,235,653

49,680,217,136

1.66960

2014

82,439,147,507.00 5,360,686,806,582.0 0 7,102,971,372,126.0 0 8,323,017,600,990.0 0 8,892,737,389,731.0 0

49,680,217,136 1,550,828,819,8 36 1,705,189,186,3 10 2,115,483,766,9 10 3,053,494,513,8 51

47,833,812,926 1,705,189,186,3 10 2,115,483,766,9 10 3,053,494,513,8 51 3,090,544,151,1 55

1.69082

154,386,534,782.00

81,373,479,111

103,979,114,592

1.66587

199,169,768,676.00

103,979,114,592

100,544,652,271

1.94764

2013

196,602,360,633.00

100,544,652,271

131,686,421,880

1.69316

2014

231,021,913,035.00

131,686,421,880

152,663,366,101

1.62491

2011

1,919,036.00

490,140

594,380

3.53896

2012

2,137,698.00

594,380

671,664

3.37697

2013

2,488,570.00

671,664

689,093

3.65763

2014

2,766,551.00

689,093

745,048

3.85813

944,934,466,678.00 1,097,693,961,159.0 0 1,223,977,593,163.0 0 1,522,595,960,036.0 0

224,574,601,020

280,976,518,210

3.25586

280,976,518,210

331,838,555,943

331,838,555,943

359,986,764,460

359,986,764,460

452,112,191,556

3.14082

128,657,607,225.00

8,277,154,054

10,513,255,747

13.69397

2012

124,592,395,513.00

10,513,255,747

9,735,538,165

12.30615

2013

98,500,026,502.00

9,735,538,165

16,062,727,652

7.63617

2014

84,296,093,141.00

16,062,727,652

9,084,619,107

6.70417

2011

8,891,867,996.00

1,624,219,125

2,006,660,281

4.89791

10,300,666,718.00

2,006,660,281

2,284,905,292

4.80042

2013

13,557,146,834.00

2,284,905,292

2,645,892,517

5.49897

2014

2,645,892,517

2,811,704,405

5.63927

412,963,868,294

551,128,865,076

551,128,865,076

600,179,930,141

2014

15,388,431,050.00 3,419,731,856,869.0 0 3,103,341,638,311.0 0 2,697,872,674,840.0 0 1,170,079,666,494.0 0

2011

2011 11

KLBF

PT. KALBE FARMA Tbk

2012 2013 2014 2011

12

13

LION

AMGF

PT. LION METAL WORKS Tbk

PT. ASAHIMAS FLAT GLASS Tbk

2012

2011 14

TOTO

PT. SURYA TOTO INDONESIA Tbk

2012 2013 2014 2011

15

16

BTON

SMGR

PT. BETONJAYA MANUNGGAL Tbk

PT. SEMEN INDONESIA Tbk

2012

2011 17

ALMI

PT. ALUMINDO LIGHT METAL INDUSTRY Tbk

2012

19

LMSH

SMSM

PT. LIONMESH PRIMA Tbk

PT. SELAMAT SEMPURNA Tbk

3.71818 3.22037 2.89475

3.05906 2.86492

7.09420 5.39098

1,004,084,975,1 66

1,004,084,975,1 66 1,330,722,084,7 41

184,399,550,958.00

30,182,118,066

33,884,617,486

5.75648

2012

201,399,834,325.00

33,884,617,486

34,376,450,775

5.90087

2013

229,518,465,841.00

34,376,450,775

37,794,300,793

6.36043

2014

231,920,099,123.00

37,794,300,793

31,012,674,869

6.74118

2011

1,570,273.00

350,006

380,367

4.29992

1,617,273.00

380,367

381,656

4.24468

2013

18

3.29279

2012

600,179,930,141


3.36338 1.00229

92

2013

20

PICO

PT. PELANGI INDAH CAN Tbk

SCCO

PT. SUPREME CABLE MANUFACTURING & COMERSE Tbk

PT. INDO ACIDATAMA Tbk

1,847,890.00

401,681

432,027

4.43294

258,925,804,626

257,193,019,582

1.99345

2012

514,992,981,155.00

257,193,019,582

246,952,873,439

2.04303

2013

598,137,759,305.00

246,952,873,439

259,628,729,176

2.36147

2014

612,355,225,453.00 3,099,837,953,031.0 0 3,216,768,628,778.0 0 3,478,401,399,172.0 0 3,370,802,964,521.0 0

259,628,729,176

244,672,479,374

2.42853

278,343,586,975

202,116,192,397

12.90363

202,116,192,397

215,827,086,051

15.39333

215,827,086,051

299,424,993,216

13.50175

299,424,993,216

274,129,087,012

11.75409

299,748,018.00

163,552,586

121,603,634

2.10234

302,808,979.00

121,603,634

180,002,478

2.00798

306,038,282.00

180,002,478

192,744,153

1.64207

2014

376,489,241.00

192,744,153

182,628,520

2.00595

2011

86,733,320,742.00

38,904,029,808

31,824,235,422

2.45258

2012

68,591,860,113.00

31,824,235,422

35,384,748,017

2.04115

2013

69,034,142,784.00

35,384,748,017

44,238,433,634

1.73402

2014

65,777,549,682.00

44,238,433,634

46,464,388,233

1.45040

367,696,725,183.00

74,911,746,277

91,589,506,440

4.41674

412,481,896,963.00

91,589,506,440

114,307,973,289

4.00667

2013

522,304,474,035.00

114,307,973,289

138,215,834,515

4.13668

2014

557,964,669,059.00

138,215,834,515

167,719,631,272

3.64760

2011

271,964,581,408.00

49,618,681,163

47,259,842,444

5.61455

2012

310,891,552,820.00

47,259,842,444

60,792,067,626

5.75449

2013

442,979,210,563.00

60,792,067,626

70,556,604,227

6.74509

2014

526,791,514,852.00

70,556,604,227

73,181,753,579

7.32987

2011

849,396,693,019.00

146,012,968,638

161,699,916,410

5.52071

2012

161,699,916,410

242,653,601,169

0.51272

242,653,601,169

285,793,392,774

5.24146

285,793,392,774

309,595,185,554

5.92245

357,743,682,574

368,496,687,848

368,496,687,848

334,169,035,934

334,169,035,934

534,977,217,239

2014

103,660,908,101.00 1,384,916,764,438.0 0 1,763,078,470,328.0 0 1,476,677,453,814.0 0 1,908,109,047,237.0 0 2,446,448,128,599.0 0 2,979,799,459,658.0 0

534,977,217,239

714,411,455,060

4.77001

2011

37,661,205.00

9,802,455

8,913,348

4.02454

2012

48,118,835.00

8,913,348

15,669,906

3.91477

2013

54,953,870.00

15,669,906

17,332,558

3.33029

2014

60,690,077.00

17,332,558

17,431,586

3.49153

2012 2013

2012 2013

23

UNIT

PT. NUSANTARA INTI CORPORA Tbk

2011 24

25

26

TRIS

SKLT

STTP

PT. TRISULA INTERNATIONAL Tbk

PT. SEKAR LAUT Tbk

2012

PT. SIANTAR TOP Tbk 2013 2014 2011

27

ULTJ

PT. ULTRAJAYA MILK INDUSTRY Tbk

2012 2013

28

HSMP

PT. HANJAYAMANDALA SAMPOERNA Tbk

4.43704

514,428,123,393.00

2011 SRSN

401,681

2011

2014

22

381,656

2014

2011 21

1,737,847.00


4.06664 5.43106 5.62954

93

664,393,639,610.00

258,483,117,167

393,178,048,549

2.03908

814,421,204,708.00 1,118,437,306,390.0 0 1,177,718,564,881.0 0 2,443,150,487,283.0 0 2,599,074,130,367.0 0 3,055,921,946,994.0 0 3,135,542,319,600.0 0

393,178,048,549

537,167,118,451

1.75079

537,167,118,451

693,067,236,229

693,067,236,229

753,511,490,458

386,653,606,316

456,068,713,230

456,068,713,230

530,417,299,657

530,417,299,657

640,909,360,172

640,909,360,172

687,406,883,246

4.72108

2011

49,501,431,000.00

21,334,312,859

29,522,821,844

1.94669

2012

61,056,242,077.00

29,522,821,852

25,046,859,209

2.23773

2013

62,125,464,282.00

25,046,859,209

35,866,745,171

2.03979

2014

35,866,745,171

32,258,012,129

2.37680

595,461,383,425

726,343,386,672

726,343,386,672

764,579,315,527

2014

80,959,311,191.00 3,580,621,360,619.0 0 4,142,488,860,541.0 0 4,135,086,565,009.0 0 4,572,218,401,004.0 0

2011

2011 29

WIIM

PT. WISMILAK INTI MAKMUR Tbk

2012 2013 2014 2011

30

KAEF

PT. KIMIA FARMA Tbk

2012 2013 2014

31

PYFA

PT. PYRIDAM FARMA Tbk

2011 32

TSPC

PT. TEMPO SCAN PACIFIC Tbk

2012

34

35

CPIN

EKAD

AKPI

PT. CHAROEN POKHPAND Tbk

PT. EKADHARMA INTERNATIONAL Tbk

PT. ARGHA KARYA PRIMA INDUSTRY Tbk

37

38

ASII

AUTO

INDS

PT. ASTRA INTERNATIONAL Tbk

PT. ASTRA OTOPARTS Tbk

PT. INDOSPRING Tbk

5.79823 5.26936 5.21788

5.41778 5.55695

1,000,694,231,0 80

14,033,726.00

1,554,780.00

2,339,543.00

7.20727

2012

16,819,413.00

2,339,543.00

3,366,317.00

5.89549

2013

20,513,184.00

3,366,317.00

4,044,737.00

5.53583

2014

25,016,020.00

4,044,737.00

4,333,238.00

5.97185

2011

246,909,084,681.00

55,680,519,953

73,015,114,568

3.83710

284,652,639,102.00

73,015,114,568

81,649,066,066

3.68091

2013

302,323,719,956.00

81,649,066,066

109,379,000,446

3.16523

2014

392,784,005,228.00

109,379,000,446

162,138,882,145

2.89325

2011

1,295,080,399.00

211,118,731

213,500,186

6.09997

2012

1,317,817,094.00

213,500,186

286,220,941

5.27421

2013

1,453,786,806.00

286,220,941

291,431,090

5.03343

2014

1,725,997,700.00

291,431,090

290,134,127

5.93570

130,530.00

10,842

11,990

11.43395

151,853.00

11,990

15,285

11.13496

158,569.00

15,285

14,433

10.67158

2012

2011 36

1.62828

1,000,694,231,0 80 1,056,050,634,2 31

2013

33

1.81825

2012 2013

764,579,315,527

4.68492 4.44607

2014

162,892.00

14,433

16,986

10.36901

2011

6,126,058.00

708,322

955,369

7.36442

2012

6,921,210.00

955,369

1,080,649

6.79877

2013

9,047,817.00

1,080,649

1,472,428

7.08777

2014

10,500,112.00

1,472,428

1,718,663

6.58089

963,220,608,567.00 1,182,588,583,988.0 0

317,944,029,510

427,589,790,558

2.58398

427,589,790,558

528,533,039,343

2011 2012


2.47372

94

383,515,708,536

383,515,708,536

478,330,720,924

3.59313

493,503,991,806.00

213,457,279,457

223,769,008,196

2.25743

2012

585,171,205,983.00

223,769,008,196

288,161,619,484

2.28613

2013

711,537,361,541.00

288,161,619,484

410,785,418,867

2.03603

2014

943,887,339,715.00

410,785,418,867

443,003,004,703

2.21106

2011

794,327,907,095.00

35,357,873,969

116,697,532,344

10.44787

924,249,100,518.00

116,697,532,344

172,013,559,300

6.40259

2013

939,954,280,952.00

172,013,559,300

101,884,229,643

6.86354

2014

841,195,579,256.00

101,884,229,643

91,036,548,405

8.72063

171,149,868.00

83,359,766

84,457,599

2.03972

2012

202,564,206.00

84,457,599

106,065,078

2.12641

2013

261,802,094.00

106,065,078

171,744,931

1.88476

2014

261,747,135.00

171,744,931

193,300,072

1.43405

2011

433,938,241,819.00

9,602,287,926

16,305,869,407

33.49819

634,412,985,295.00

16,305,869,407

22,598,712,855

32.61379

2013

806,917,558,963.00

22,598,712,855

36,523,703,417

27.29650

2014

978,850,415,303.00

36,523,703,417

40,795,755,774

25.31964

436,394,128.00

125,252,467

123,558,509

3.50784

2012

505,434,526.00

123,558,509

237,577,457

2.79914

2013

358,283,983.00

237,577,457

249,318,913

1.47171

2014

404,752,388.00

249,318,913

183,724,387

1.86934

2011

302,234,427,169.00

64,710,156,392

53,049,292,387

5.13308

341,349,583,616.00

53,049,292,387

52,877,056,801

6.44504

2013

315,414,276,301.00

52,877,056,801

53,263,258,533

5.94335

2014

331,723,960,863.00 1,053,345,049,712.0 0 1,169,224,054,930.0 0 1,250,785,675,202.0 0 1,411,934,917,918.0 0

53,263,258,533

74,985,171,053

5.17315

193,192,525,220

278,433,445,457

278,433,445,457

260,765,704,853

260,765,704,853

330,318,448,755

330,318,448,755

419,658,098,409

3.76528

11,477,693.00

1,574,060

1,812,821

6.77774

2012

13,422,128.00

1,812,821

2,061,899

6.92805

2013

14,978,947.00

2,061,899

2,084,331

7.22533

2014

17,412,413.00

2,084,331

2,325,989

7.89621

2014 2011 39

40

RICY

KBLM

PT. RICKY PUTRA GLOBALINDO Tbk

PT. KABELINDO MURNI Tbk

2012

2011 41

42

DLTA

ROTI

PT. DELTA DJAKARTA Tbk

PT. NIPPON INDOSARI CORPINDO Tbk

2012

2011 43

44

MERK

MBTO

PT. MERCK INDONESIA Tbk

PT. MARTINA BERTO Tbk

2012

2011 45

TCID

PT. MANDOM INDONESIA Tbk

2012 2013 2014 2011

46

UNVR

PT. UNILEVER INDONESIA Tbk

1,377,062,385,374.0 0 1,548,363,389,708.0 0

528,533,039,343

2013


3.01971

4.46687 4.33689 4.23217

95

Lampiran 3:

Data Perputaran Piutang X2

No

Kode

Tahu n

Nama Perusahaan

Perputaran Piutang = Penjulaan Bersih/Piutang usaha(awal+akhir/2) Penjualan Bersih

1

2

3

4

5

6

7

8

9

GGRM

GJTL

ICBP

IGAR

INAI

INDF

INTP

SMCB

JPFA










Piutang Usaha awal

akhir

Perputaran piutang

2011

41,884,352

903,739

923,522

45.84386

2012

49,028,696

923,522

1,382,539

42.52160

2013

55,436,954

1,382,539

2,196,086

30.98226

2014

65,185,850

2,196,086

1,532,275

34.96756

2011

11,841,396

1,297,944

1,598,803

8.17565

2012

12,578,596

1,598,803

1,960,521

7.06797

2013

13,070,734

1,960,521

2,077,769

6.47340

2014

12,352,917

2,077,769

2,068,574

5.95846

2011

19,367,155

1,954,099

2,260,329

9.19088

2012

21,716,913

2,260,329

2,228,423

9.67615

2013

25,094,681

2,228,423

2,454,553

10.71741

2014

30,022,463

2,454,553

2,695,540

11.65900

2011

512,774,178,073

84,422,055,486

98,114,914,058

5.61830

2012

556,445,856,927

98,114,914,058

114,768,505,119

5.22770

2013

643,403,327,263

114,768,505,119

127,793,506,820

5.30506

2014

737,863,227,409

127,793,506,820

147,207,367,613

5.36626

2011

555,886,728,181

63,997,813,509

107,436,988,699

6.48511

2012

582,654,361,422

107,436,988,699

112,721,913,140

5.29303

2013

640,702,671,875

112,721,913,140

161,142,126,453

4.67898

2014

933,462,438,255

161,142,126,453

224,307,738,029

4.84350

2011

45,768,144

1,355,228

2,911,803

21.45199

2012

50,201,548

2,911,803

3,036,825

16.87836

2013

57,731,998

3,036,825

4,736,631

14.85362

2014

63,594,452

4,736,631

3,540,639

15.36605

2011

13,887,892

1,355,228

1,936,416

8.43827

2012

17,290,337

1,936,416

2,454,818

7.87493

2013

18,691,286

2,454,818

2,518,588

7.51649

2014

19,996,264

2,518,588

2,670,993

7.70631

2011

7,523,964

591,531

651,035

12.11037

2012

9,011,076

651,035

810,169

12.33377

2013

9,686,262

810,169

957,856

10.95716

2014

10,528,723

957,856

1,035,277

10.56500

2011

13,072,723.00

803,358

678,715

17.64113

2012

14,648,797.00

678,715

905,034

18.49889

2013

12,947,400.00

905,034

1,197,356

12.31684


96

10

KICI


2014

16,076,048.00

1,197,356

1,218,111

13.31092

2011 2012

87,517,382,578

8,789,165,806

10,677,868,381

8.99134

94,787,254,405

10,677,868,381

13,127,488,385

7.96352

2013

99,029,696,717

13,127,488,385

9,466,908,518

8.76586

2014

9,466,908,518 1,262,710,670,67 1 1,529,991,628,59 0 1,805,234,960,76 0 2,145,218,904,46 2

9,593,155,210 1,529,991,628,59 0 1,805,234,960,76 0 2,145,218,904,46 2 2,346,943,944,91 7

10.80493

2014

102,971,318,497 10,911,860,141,52 3 13,636,405,178,95 7 16,002,131,057,04 8 17,368,532,547,55 8

2011

268,414,285,432

33,086,423,326

36,227,550,428

7.74488

2012

333,921,950,207

36,227,550,428

62,452,027,446

6.76780

2013

333,674,349,966

62,452,027,446

60,832,254,547

5.41309

2014

377,622,622,150

60,832,254,547

79,221,770,890

5.39253

2011

2,596,271

224,362

256,979

10.78766

2012

2,857,310

256,979

287,845

10.48893

2013

3,216,480

287,845

378,342

9.65639

2011 11

KLBF

2012

PT. KALBE FARMA Tbk

2013

12

13

14

15

16

17

18

19

LION

AMGF

TOTO

BTON

SMGR

ALMI

LMSH

SMSM









7.81455 8.17720 8.10141 7.73282

2014

3,672,186

378,342

354,306

10.02442

2011

1,341,926,755,400

267,220,734,240

313,230,790,804

4.62373

2012

1,576,763,006,759

313,230,790,804

404,437,223,378

4.39413

2013

1,711,306,783,682

404,437,223,378

450,022,386,525

4.00559

2014

2,053,630,374,083

450,022,386,525

519,532,129,126

4.23623

2011

153,646,138,180

13,634,089,158

18,850,237,220

9.45971

2012

155,005,683,770

18,850,237,220

14,361,470,534

9.33440

2013

113,547,870,414

14,361,470,534

10,853,173,217

9.00650

2014

96,008,496,750

10,853,173,217

9,317,662,847

9.51954

2011

16,378,793,758

1,716,582,194

1,828,477,938

9.24035

2012

19,598,247,884

1,828,477,938

2,466,060,075

9.12706

2013

24,501,240,780

2,466,060,075

2,825,108,640

9.26118

2014

26,987,035,135

2,825,108,640

3,301,247,304

8.81014

2011

3,605,496,083,362

159,215,319,076

256,917,202,157

17.32860

2012

3,221,635,031,146

256,917,202,157

258,305,961,887

12.50578

2013

2,871,313,447,075

258,305,961,887

200,674,846,338

12.51169

2014

3,336,087,554,837

200,674,846,338

278,752,811,664

13.91696

2011

207,522,581,381

17,520,758,610

27,648,764,831

9.18861

2012

223,079,062,667

27,648,764,831

28,241,866,692

7.98270

2013

259,210,760,822

28,241,866,692

24,299,962,987

9.86683

2014

249,072,012,369

24,299,962,987

24,106,193,844

10.29092

2011

2,072,441

340,777

393,973

5.64121

2012

2,163,842

393,973

114,854

8.50522

2013

2,381,889

114,854

561,743

7.04079


97

20

21

22

23

24

25

26

27

28

29

PICO

SCCO

SRSN

UNIT

TRIS

SKLT

STTP

ULTJ

HSMP

WIIM






PT. SEKAR LAUT Tbk

PT. SIANTAR TOP Tbk




2014

2,632,860

561,743

574,052

4.63615

2011

621,233,560,518

66,703,938,145

71,848,816,835

8.96747

2012

593,266,859,163

71,848,816,835

104,351,069,845

6.73402

2013

684,448,835,016

104,351,069,845

93,162,013,325

6.93067

2014

604,332,286,638

93,162,013,325

101,192,474,458

6.21887

2011

3,363,728,158,430

500,731,355,138

696,838,609,371

5.61759

2012

3,542,885,004,273

696,838,609,371

718,115,208,307

5.00777

2013

3,751,042,310,613

718,115,208,307

798,936,744,420

4.94517

2014

3,703,267,949,291

798,936,744,420

839,963,857,293

4.51921

2011

387,354,222

73,168,159

104,617,355

4.35755

2012

384,145,388

104,617,355

67,312,492

4.46863

2013

392,315,526

67,312,492

81,705,524

5.26534

2014

472,834,591

81,705,524

94,876,681

5.35540

2011

103,226,308,264

26,771,933,873

25,827,204,691

3.92502

2012

88,465,983,753

25,827,204,691

16,831,255,793

4.14764

2013

101,886,214,646

16,831,255,793

22,259,810,749

5.21276

2014

102,448,044,300

22,259,810,749

20,459,843,797

4.79630

2011

470,116,723,006

45,538,208,970

49,643,518,908

9.87830

2012

558,886,515,975

49,643,518,908

98,753,946,269

7.53229

2013

709,945,585,382

98,753,946,269

115,296,320,374

6.63345

2014

746,828,922,732

115,296,320,374

136,017,529,682

5.94340

2011

344,435,729,830

36,667,692,192

45,517,517,541

8.38194

2012

401,724,215,506

45,517,517,541

50,759,040,452

8.34521

2013

567,048,547,543

50,759,040,452

73,310,895,950

9.14079

2014

681,419,524,161

73,310,895,950

80,739,523,896

8.84671

2011

1,027,683,999,319

112,411,508,138

113,929,853,227

9.08083

2012

1,283,736,251,902

113,929,853,227

184,127,594,068

8.61402

2013

1,694,935,468,814

184,127,594,068

217,472,413,620

8.44091

2014

2,170,464,194,350

217,472,413,620

259,526,887,337

9.10049

2011

2,102,383,741,532

190,914,744,180

270,494,585,569

9.11288

2012

2,809,851,307,439

270,494,585,569

297,400,522,080

9.89567

2013

3,460,231,249,075

297,400,522,080

368,549,136,075

10.39187

2014

3,916,789,366,423

368,549,136,075

395,101,722,940

10.25806

2011

52,856,708

856,450

891,413

60.48152

2012

66,626,123

891,413

1,076,545

67.71092

2013

75,025,207

1,076,545

1,393,160

60.75641

2014

80,690,139

1,393,160

1,009,645

67.16329

2011

925,236,734,794

28,278,656,518

35,622,852,378

28.95821

2012

1,119,062,225,729

35,622,852,378

38,526,059,892

30.18418

2013

1,588,022,200,150

38,526,059,892

57,371,732,073

33.11906

2014

1,661,533,200,316

57,371,732,073

72,063,454,460

25.67359


98

30

31

32

33

34

35

36

37

38

39

40

KAEF

PYFA

TSPC

CPIN

EKAD

AKPI

ASII

AUTO

INDS

RICY

KBLM

PT. KIMIA FARMA Tbk








PT. INDOSPRING Tbk



2011

3,481,166,441,259

357,711,599,224

384,036,845,128

9.38638

2012

3,734,241,101,309

384,036,845,128

458,728,515,249

8.86188

2013

4,348,073,988,385

458,728,515,249

546,576,423,955

8.65026

2014

4,521,024,379,759

546,576,423,955

514,930,240,224

8.51813

2011

151,094,461,045

20,587,473,955

24,057,783,179

6.76867

2012

176,730,979,672

24,057,783,179

30,568,281,713

6.47057

2013

192,555,731,180

30,568,281,713

30,273,751,470

6.32969

2014

222,302,407,528

30,273,751,470

39,596,938,982

6.36325

2011

5,780,664,117,037

536,150,472,461

599,337,463,351

10.18182

2012

6,630,809,553,343

599,337,463,351

745,771,375,982

9.85914

2013

6,854,889,233,121

745,771,375,982

808,788,359,595

8.81907

2014

7,512,115,037,587

808,788,359,595

839,642,753,550

9.11426

2011

17,957,972.00

890490

1353070

16.00846

2012

21,310,925.00

1353070

1793282

13.54643

2013

25,662,992.00

1793282

2503169

11.94614

2014

29,150,275.00

2503169

3159286

10.29598

2011

328,459,768,003

30,787,852,462

41,637,314,691

9.07032

2012

385,037,050,333

41,637,314,691

49,624,880,131

8.43804

2013

418,668,758,096

49,624,880,131

62,545,480,155

7.46487

2014

526,573,620,057

62,545,480,155

73,793,333,708

7.72449

2011

1,505,559,487

165,930,215

255,516,869

7.14471

2012

1,509,185,293

255,516,869

297,979,635

5.45328

2013

1,663,385,190

297,979,635

415,418,107

4.66328

2014

1,945,383,031

415,418,107

398,815,195

4.77844

2011

162,564

25,295

36,848

5.23193

2012

188,053

36,848

44,600

4.61774

2013

193,880

44,600

48,657

4.15797

2014

201,701

48,657

51,629

4.02252

2011

7,363,659

791,967

921,741

8.59383

2012

8,277,485

921,741

1,060,509

8.35161

2013

10,701,988

1,060,509

1,527,868

8.26927

2014

12,255,427

1,527,868

1,678,455

7.64454

2011

1,234,986,291,420

164,660,906,048

225,910,266,042

6.32400

2012

1,476,987,701,603

225,910,266,042

239,653,643,789

6.34494

2013

1,702,447,098,851

239,653,643,789

309,563,107,747

6.19955

2014

1,866,977,260,105

309,563,107,747

339,238,666,166

5.75515

2011

616,394,673,133

120,768,209,509

167,698,645,347

4.27359

2012

749,972,702,550

167,698,645,347

161,966,229,739

4.54991

2013

984,185,102,135

161,966,229,739

259,510,134,163

4.67018

2014

1,185,443,580,242

259,510,134,163

248,485,303,193

4.66714

2011

864,752,600,095

105,787,446,987

183,026,892,062

5.98829

2012

1,020,197,078,016

183,026,892,062

242,447,482,081

4.79557


99

41

42

43

44

45

46

DLTA

ROTI

MERK

MBTO

TCID

UNVR







2013

1,032,787,438,869

242,447,482,081

214,289,622,785

4.52246

2014

919,537,870,594

214,289,622,785

217,551,157,518

4.25869

2011

564,051,178

181,929,173

175,236,816

3.15848

2012

719,951,793

175,236,816

149,495,617

4.43412

2013

867,066,542

149,495,617

117,944,602

6.48419

2014

879,253,383

117,944,602

214,319,994

5.29249

2011

813,342,078,952

75,641,640,405

103,387,896,337

9.08612

2012

1,190,825,893,340

103,387,896,337

136,203,406,473

9.94048

2013

1,505,519,937,691

136,203,406,473

182,707,148,115

9.44164

2014

1,880,262,901,697

182,707,148,115

213,306,120,787

9.49596

2011

918,532,462

88,208,642

106,605,268

9.42984

2012

929,876,824

106,605,268

67,305,122

10.69375

2013

805,746,000

67,305,122

136,435,794

7.90952

2014

863,207,535

136,435,794

143,402,727

6.16933

2011

648,375,230,795

175,479,679,525

201,404,166,004

3.44072

2012

717,788,399,047

201,404,166,004

289,157,043,450

2.92640

2013

641,284,586,295

289,157,043,450

277,580,729,491

2.26307

2014

671,398,849,823

277,580,729,491

303,203,625,220

2.31204

2011

1,654,671,098,358

204,500,679,455

248,671,481,526

7.30262

2012

1,851,152,825,559

248,671,481,526

289,207,452,957

6.88316

2013

2,027,899,402,527

289,207,452,957

282,342,000,723

7.09615

2014

2,308,203,551,971

282,342,000,723

319,242,665,159

7.67374

2011

23,469,218

1,567,538

2,076,083

12.88236

2012

27,303,248

2,076,083

1,780,374

14.15976

2013

30,757,435

1,780,374

2,624,974

13.96368

2014

34,511,534

2,624,974

2,895,515

12.50307


100

Lampiran 4 :

Data Rasio Operasi X3

No

1

Kode

GGRM

Nama Perusahaan

PT. GUDANG GARAM Tnk

Tahu n

Biaya Operasi

Pendapatan Operasi

Rasio Operasi

2011

31,754,984.00

41,884,352

0.75816

2012

39,843,974.00

49,028,696

0.81267

2013

44,563,096.00

55,436,954

0.80385

2014

51,806,284.00

65,185,850

0.79475

10,172,171.00

11,841,396

0.85903

2012

10,141,543.00

12,578,596

0.80625

2013

10,625,591.00

13,070,734

0.81293

2014

9,864,990.00

12,352,917

0.79860

2011

14,335,896.00

19,367,155

0.74022

15,913,098.00

21,716,913

0.73275

2013

18,668,990.00

25,094,681

0.74394

2014

21,962,609.00

30,022,463

0.73154

2011

419,125,192,966.00

512,774,178,073

0.81737

2012

471,261,040,385.00

556,445,856,927

0.84691

2013

552,651,666,850.00

643,403,327,263

0.85895

2014

627,503,837,639.00

737,863,227,409

0.85043

2011

457,472,277,902.00

555,886,728,181

0.82296

2012

481,086,902,118.00

582,654,361,422

0.82568

2013

543,734,498,617.00

640,702,671,875

0.84865

2014

822,587,747,306.00

933,462,438,255

0.88122

33,104,064.00

45,768,144

0.72330

2012

36,610,248.00

50,201,548

0.72927

2013

43,402,144.00

57,731,998

0.75179

2014

46,544,646.00

63,594,452

0.73190

2011

7,452,568.00

13,887,892

0.53662

9,020,338.00

17,290,337

0.52170

2013

10,036,632.00

18,691,286

0.53697

2014

10,909,595.00

19,996,264

0.54558

2011

4,661,085.00

7,523,964

0.61950

2012

5,664,231.00

9,011,076

0.62859

2013

6,330,938.00

9,686,262

0.65360

2014

7,502,759.00

10,528,723

0.71260

2011

13,072,723.00

13,072,723.00

0.08123

2012

14,648,797.00

14,648,797.00

0.09803

2013

12,947,400.00

12,947,400.00

0.05490

2011 2

3

4

5

GJTL

ICBP

IGAR

INAI





2012

2011 6

7

8

9

INDF

INTP

SMCB

JPFA





Rasio Operasi = Biaya Operasi/Pendapatan Operasi

2012


101

10

KICI


2014

16,076,048.00

16,076,048.00

0.02275

2011

75,921,288,205.00

87,517,382,578

0.86750

2012

80,258,223,773.00

94,787,254,405

0.84672

2013

75,189,903,085.00

99,029,696,717

0.75927

2014

82,439,147,507.00

102,971,318,497

0.80060

5,360,686,806,582.00

10,911,860,141,523

0.49127

2012

7,102,971,372,126.00

13,636,405,178,957

0.52088

2013

8,323,017,600,990.00

16,002,131,057,048

0.52012

2014

8,892,737,389,731.00

17,368,532,547,558

0.51200

2011

154,386,534,782.00

268,414,285,432

0.57518

199,169,768,676.00

333,921,950,207

0.59646

2013

196,602,360,633.00

333,674,349,966

0.58920

2014

231,021,913,035.00

377,622,622,150

0.61178

1,919,036.00

2,596,271

0.73915

2012

2,137,698.00

2,857,310

0.74815

2013

2,488,570.00

3,216,480

0.77369

2014

2,766,551.00

3,672,186

0.75338

2011

944,934,466,678.00

1,341,926,755,400

0.70416

1,097,693,961,159.00

1,576,763,006,759

0.69617

2013

1,223,977,593,163.00

1,711,306,783,682

0.71523

2014

1,522,595,960,036.00

2,053,630,374,083

0.74142

128,657,607,225.00

153,646,138,180

0.83736

2012

124,592,395,513.00

155,005,683,770

0.80379

2013

98,500,026,502.00

113,547,870,414

0.86748

2014

84,296,093,141.00

96,008,496,750

0.87801

2011

8,891,867,996.00

16,378,793,758

0.54289

10,300,666,718.00

19,598,247,884

0.52559

2013

13,557,146,834.00

24,501,240,780

0.55332

2014

15,388,431,050.00

26,987,035,135

0.57022

3,419,731,856,869.00

3,605,496,083,362

0.94848

2012

3,103,341,638,311.00

3,221,635,031,146

0.96328

2013

2,697,872,674,840.00

2,871,313,447,075

0.93960

2014

1,170,079,666,494.00

3,336,087,554,837

0.35073

2011

184,399,550,958.00

207,522,581,381

0.88858

2012

201,399,834,325.00

223,079,062,667

0.90282

2013

229,518,465,841.00

259,210,760,822

0.88545

2014

231,920,099,123.00

249,072,012,369

0.93114

1,570,273.00

2,072,441

0.75769

2012

1,617,273.00

2,163,842

0.74741

2013

1,737,847.00

2,381,889

0.72961

2014

1,847,890.00

2,632,860

0.70186

2011 11

12

KLBF

LION

PT. KALBE FARMA Tbk


2012

2011 13

14

AMGF

TOTO



2012

2011 15

16

BTON

SMGR



2012

2011 17

18

ALMI

LMSH



2011 19

SMSM



102

514,428,123,393.00

621,233,560,518

0.82808

514,992,981,155.00

593,266,859,163

0.86806

2013

598,137,759,305.00

684,448,835,016

0.87390

2014

612,355,225,453.00

604,332,286,638

1.01328

2011

3,099,837,953,031.00

3,363,728,158,430

0.92155

2012

3,216,768,628,778.00

3,542,885,004,273

0.90795

2013

3,478,401,399,172.00

3,751,042,310,613

0.92732

2014

3,370,802,964,521.00

3,703,267,949,291

0.91022

299,748,018.00

387,354,222

0.77383

302,808,979.00

384,145,388

0.78827

2013

306,038,282.00

392,315,526

0.78008

2014

376,489,241.00

472,834,591

0.79624

2011

86,733,320,742.00

103,226,308,264

0.84022

2012

68,591,860,113.00

88,465,983,753

0.77535

2013

69,034,142,784.00

101,886,214,646

0.67756

2014

65,777,549,682.00

102,448,044,300

0.64206

367,696,725,183.00

470,116,723,006

0.78214

412,481,896,963.00

558,886,515,975

0.73804

2013

522,304,474,035.00

709,945,585,382

0.73570

2014

557,964,669,059.00

746,828,922,732

0.74711

2011

271,964,581,408.00

344,435,729,830

0.78959

2012

310,891,552,820.00

401,724,215,506

0.77389

2013

442,979,210,563.00

567,048,547,543

0.78120

2014

526,791,514,852.00

681,419,524,161

0.77308

2011

849,396,693,019.00

1,027,683,999,319

0.82652

2012

103,660,908,101.00

1,283,736,251,902

0.08075

2013

1,384,916,764,438.00

1,694,935,468,814

0.81709

2014

1,763,078,470,328.00

2,170,464,194,350

0.81230

2011

1,476,677,453,814.00

2,102,383,741,532

0.70238

2012

1,908,109,047,237.00

2,809,851,307,439

0.67908

2013

2,446,448,128,599.00

3,460,231,249,075

0.70702

2014

2,979,799,459,658.00

3,916,789,366,423

0.76078

2011

37,661,205.00

52,856,708

0.71252

2012

48,118,835.00

66,626,123

0.72222

2013

54,953,870.00

75,025,207

0.73247

2014

60,690,077.00

80,690,139

0.75214

664,393,639,610.00

925,236,734,794

0.71808

814,421,204,708.00

1,119,062,225,729

0.72777

2013

1,118,437,306,390.00

1,588,022,200,150

0.70430

2014

1,177,718,564,881.00

1,661,533,200,316

0.70881

2011

2,443,150,487,283.00

3,481,166,441,259

0.70182

2011 20

21

PICO

SCCO



2012

2011 22

23

SRSN

UNIT



2012

2011 24

25

26

27

28

TRIS

SKLT

STTP

ULTJ

HSMP


PT. SEKAR LAUT Tbk

PT. SIANTAR TOP Tbk



2012

2011 29

30

WIIM

KAEF


PT. KIMIA FARMA Tbk

2012


103

2,599,074,130,367.00

3,734,241,101,309

0.69601

2013

3,055,921,946,994.00

4,348,073,988,385

0.70282

2014

3,135,542,319,600.00

4,521,024,379,759

0.69355

2011

49,501,431,000.00

151,094,461,045

0.32762

2012

61,056,242,077.00

176,730,979,672

0.34548

2013

62,125,464,282.00

192,555,731,180

0.32264

2014

80,959,311,191.00

222,302,407,528

0.36419

3,580,621,360,619.00

5,780,664,117,037

0.61941

2012

4,142,488,860,541.00

6,630,809,553,343

0.62473

2013

4,135,086,565,009.00

6,854,889,233,121

0.60323

2014

4,572,218,401,004.00

7,512,115,037,587

0.60865

2011

14,033,726.00

17,957,972.00

0.78148

2012

16,819,413.00

21,310,925.00

0.78924

2013

20,513,184.00

25,662,992.00

0.79933

2012

31

PYFA


2011 32

33

34

35

TSPC

CPIN

EKAD

AKPI





2014

25,016,020.00

29,150,275.00

0.85817

2011

246,909,084,681.00

328,459,768,003

0.75172

2012

284,652,639,102.00

385,037,050,333

0.73929

2013

302,323,719,956.00

418,668,758,096

0.72211

2014

392,784,005,228.00

526,573,620,057

0.74592

2011

1,295,080,399.00

1,505,559,487

0.86020

2012

1,317,817,094.00

1,509,185,293

0.87320

2013

1,453,786,806.00

1,663,385,190

0.87399

2014

1,725,997,700.00

1,945,383,031

0.88723

130,530.00

162,564

0.80295

151,853.00

188,053

0.80750

2013

158,569.00

193,880

0.81787

2014

162,892.00

201,701

0.80759

2011

6,126,058.00

7,363,659

0.83193

2012

6,921,210.00

8,277,485

0.83615

2013

9,047,817.00

10,701,988

0.84543

2014

10,500,112.00

12,255,427

0.85677

963,220,608,567.00

1,234,986,291,420

0.77994

1,182,588,583,988.00

1,476,987,701,603

0.80068

2013

1,377,062,385,374.00

1,702,447,098,851

0.80887

2014

1,548,363,389,708.00

1,866,977,260,105

0.82934

2011

493,503,991,806.00

616,394,673,133

0.80063

2012

585,171,205,983.00

749,972,702,550

0.78026

2013

711,537,361,541.00

984,185,102,135

0.72297

2014

943,887,339,715.00

1,185,443,580,242

0.79623

794,327,907,095.00

864,752,600,095

0.91856

924,249,100,518.00

1,020,197,078,016

0.90595

939,954,280,952.00

1,032,787,438,869

0.91011

2011 36

37

ASII

AUTO



2012

2011 38

39

40

INDS

RICY

KBLM

PT. INDOSPRING Tbk



2012

2011 2012 2013


104

2014

41

DLTA


841,195,579,256.00

919,537,870,594

0.91480

2011

171,149,868.00

564,051,178

0.30343

2012

202,564,206.00

719,951,793

0.28136

2013

261,802,094.00

867,066,542

0.30194

2014

261,747,135.00

879,253,383

0.29769

433,938,241,819.00

813,342,078,952

0.53352

634,412,985,295.00

1,190,825,893,340

0.53275

2013

806,917,558,963.00

1,505,519,937,691

0.53597

2014

978,850,415,303.00

1,880,262,901,697

0.52059

2011

436,394,128.00

918,532,462

0.47510

2012

505,434,526.00

929,876,824

0.54355

2013

358,283,983.00

805,746,000

0.44466

2014

404,752,388.00

863,207,535

0.46889

302,234,427,169.00

648,375,230,795

0.46614

341,349,583,616.00

717,788,399,047

0.47556

2013

315,414,276,301.00

641,284,586,295

0.49185

2014

331,723,960,863.00

671,398,849,823

0.49408

2011

1,053,345,049,712.00

1,654,671,098,358

0.63659

2012

1,169,224,054,930.00

1,851,152,825,559

0.63162

2013

1,250,785,675,202.00

2,027,899,402,527

0.61679

2014

1,411,934,917,918.00

2,308,203,551,971

0.61170

11,477,693.00

23,469,218

0.48905

13,422,128.00

27,303,248

0.49159

2013

14,978,947.00

30,757,435

0.48700

2014

17,412,413.00

34,511,534

0.50454

2011 42

43

ROTI

MERK



2012

2011 44

45

MBTO

TCID



2012

2011 46

UNVR


2012


105

Lampiran 5:

Data Profitabilitas (ROA) X4

No

Kode

Nama Perusahaan

Tahun

2

3

4

GGRM

GJTL

ICBP

IGAR





6

7

8

INAI

INDF

INTP

SMCB





4,958,102

39,088,705.00

0.126842319

4,068,711

41,509,325.00

0.098019204

2013

4,383,932

50,770,251.00

0.086348441

2014

5,395,293

58,220,600.00

0.092669828

2011

684,562

11,609,514.00

0.058965604

2012

1,132,247

12,869,793.00

0.087977095

2013

120,330

15,350,754.00

0.007838703

2014

269,868

16,042,897.00

0.01682165

2011

2,066,365

15,354,878.00

0.134573847

2012

2,287,242

17,819,884.00

0.128353361

2013

2,286,639

21,267,470.00

0.107518149

2014

2,531,681

24,910,211.00

0.101632258

2011

55,322,166,080

355,579,996,944.00

0.155582897

44,507,701,367

312,342,760,278.00

0.142496344

35,030,416,158

314,746,644,499.00

0.111297187

2014

54,898,874,758

349,894,783,575.00

0.156901095

2011

26,356,889,656

544,282,443,363.00

0.048425023

2012

43,890,882,012

612,224,219,835.00

0.071690862

2013

5,019,540,731

765,881,409,376.00

0.00655394

2014

22,058,700,759

897,281,657,710.00

0.02458392

2011

4,891,673

53,715,950.00

0.091065559

2012

4,779,446

59,389,405.00

0.080476408

2013

3,416,635

77,611,416.00

0.044022325

2014

5,146,323

85,938,885.00

0.059883521

2011

3,601,516

18,151,331.00

0.198416083

2012

4,763,388

22,755,160.00

0.209332213

2013

5,012,294

26,607,241.00

0.188380825

2014

5,274,009

28,884,973.00

0.1825866

2011

1,063,560

10,950,501.00

0.097124323

1,350,791

12,168,517.00

0.111007036

952,305

14,894,990.00

0.063934585

2014

668,869

17,195,352.00

0.038898244

2011

671,474.00

8,266,417

0.081229147

2012

1,074,577.00

10,961,464

0.098032252

2013

818,924.00

14,917,590

0.054896535

2014

379,908.00

16,700,496

0.022748306

2012

2012

2012 2013

9

JPFA


ROA

Total Aset

2013

5

ROA = Laba setelah pajak/Total Aset Laba Setelah Pajak

2011 1

Y


106

10

11

12

13

14

15

16

17

18

KICI

KLBF

LION

AMGF

TOTO

BTON

SMGR

ALMI

LMSH


PT. KALBE FARMA Tbk








2011

356,739,464

87,419,114,499.00

0.004080795

2012

2,259,475,494

94,955,970,131.00

0.023794981

2013

7,419,500,718

98,295,722,100.00

0.07548142

2014

4,703,508,241

96,745,744,221.00

0.048617211

2011

1,522,956,820,292

8,274,554,112,840.00

0.184053038

2012

1,775,098,847,932

9,417,957,180,958.00

0.188480242

2013

1,970,452,449,686

11,315,061,275,026.00

0.174144214

2014

2,121,090,581,630

12,425,032,367,729.00

0.170711071

2011

52,535,147,701

365,815,749,593.00

0.143610951

2012

85,373,721,654

433,497,042,140.00

0.196941878

2013

64,761,350,816

498,567,897,161.00

0.129894747

2014

49,001,630,102

600,102,716,315.00

0.081655405

2011

336,995

2,690,595.00

0.125249248

2012

346,609

3,115,421.00

0.111255911

2013

338,358

3,539,393.00

0.095597748

2014

458,635

3,918,391.00

0.117046767

2011

218,124,016,284

1,339,570,029,820.00

0.162831365

2012

235,945,643,357

1,522,663,914,388.00

0.154955825

2013

236,557,513,162

1,746,177,682,568.00

0.135471616

2014

293,803,908,949

2,027,288,693,678.00

0.144924554

2011

19,456,696,476

118,715,558,433.00

0.1638934

2012

24,761,627,150

145,100,528,067.00

0.17065153

2013

25,882,922,986

176,136,296,407.00

0.146948264

2014

7,630,330,090

174,157,547,015.00

0.043812802

2011

3,955,272,512

19,661,602,767.00

0.201167349

2012

4,926,639,847

26,579,083,786.00

0.185357776

2013

5,354,298,521

30,792,884,092.00

0.173881034

2014

5,573,577,279

34,314,666,027.00

0.162425514

2011

54,783,500,573

1,862,965,962,554.00

0.029406603

2012

13,949,141,063

1,881,568,513,922.00

0.007413571

2013

26,118,732,307

2,752,078,229,707.00

0.009490549

2014

1,948,963,064

3,212,438,981,224.00

0.000606693

2011

10,897,341,682

98,019,132,648.00

0.111175659

2012

41,282,515,026

128,547,715,366.00

0.321145459

14,382,899,194

141,697,598,705.00

0.101504184

2014

7,403,115,436

139,915,598,255.00

0.052911295

2011

241,576

1,327,799.00

0.181937176

2012

268,543

1,441,204.00

0.1863324

2013

352,701

1,712,700.00

0.205932738

2014

421,467

1,749,395.00

0.240921576

2011

12,630,196,709

561,840,337,025.00

0.022480046

2013

19

20

SMSM

PICO




107

21

22

23

24

25

SCCO

SRSN

UNIT

TRIS

SKLT





PT. SEKAR LAUT Tbk

2012

11,137,571,657

594,616,098,268.00

0.018730693

2013

15,439,372,429

521,400,235,614.00

0.029611365

2014

16,153,616,369

525,625,507,164.00

0.030732177

2011

109,826,481,329

1,455,620,557,037.00

0.075449938

2012

169,741,648,691

1,486,921,371,360.00

0.114156439

104,962,314,423

1,762,032,300,123.00

0.059568893

2014

137,618,900,727

1,656,007,190,010.00

0.08310284

2011

23,987,816

361,182,183.00

0.066414727

2012

16,956,040

402,108,960.00

0.042167775

2013

15,994,295

420,782,548.00

0.038010833

2014

14,456,260

463,347,124.00

0.031199633

2011

232,444,935

304,802,980,424.00

0.000762607

2012

352,726,678

379,900,742,389.00

0.000928471

2013

831,855,726

459,118,935,528.00

0.001811852

2014

396,296,296

440,727,374,151.00

0.000899187

2011

16,155,061,216

237,957,245,281.00

0.067890604

2012

37,887,200,425

385,193,553,451.00

0.098358864

2013

55,415,730,820

475,428,240,024.00

0.116559611

2014

35,472,003,143

523,900,642,605.00

0.067707501

2011

5,976,790,919

214,237,879,424.00

0.027897919

2012

7,962,693,771

249,746,467,756.00

0.031883109

2013

11,440,014,188

301,989,488,699.00

0.03788216

16,480,714,984

331,574,891,637.00

0.049704352

42,675,154,847

934,765,927,864.00

0.045653306

74,626,183,474

1,249,840,835,890.00

0.05970855

2013

114,437,068,803

1,470,059,394,892.00

0.077845201

2014

123,465,403,948

1,700,204,093,895.00

0.07261799

2011

128,449,344,052

2,180,516,519,057.00

0.05890776

2012

353,431,619,485

2,420,793,382,029.00

0.145998259

2013

325,127,420,664

2,811,620,982,142.00

0.115637002

283,360,914,211

2,917,083,567,355.00

0.097138429

8,064,426

19,329,758.00

0.417202636

2012

9,945,296

26,247,527.00

0.378904115

2013

10,818,486

27,404,594.00

0.394769067

2014

10,181,083

28,380,630.00

0.358733509

2011

129,537,165,558

741,062,811,864.00

0.174799172

2012

77,301,783,553

1,207,251,153,900.00

0.064031236

2013

132,322,207,861

1,229,011,260,881.00

0.107665578

2014

112,304,822,060

1,332,907,675,785.00

0.084255515

2011

171,763,175,754

1,794,399,675,018.00

0.095721805

2012

205,763,997,378

2,076,347,580,785.00

0.099099014

2013

2014 2011 26

27

STTP

ULTJ

PT. SIANTAR TOP Tbk


2012

2014 2011 28

29

30

HSMP

WIIM

KAEF



PT. KIMIA FARMA Tbk


108 215,642,329,977

2,471,939,548,890.00

2014

236,531,070,864

2,968,184,626,297.00

0.0796888

2011

5,172,045,680

118,033,602,852.00

0.043818417

2012

5,308,221,363

135,849,510,061.00

0.039074277

2013

6,195,800,338

175,118,921,406.00

0.03538053

2014

2,657,665,405

172,736,624,689.00

0.015385651

2011

586,362,346,430

4,250,374,395,321.00

0.137955458

2012

635,176,093,653

4,632,984,970,719.00

0.137098673

2013

638,535,108,795

5,407,957,915,805.00

0.118073239

2014

584,293,062,124

5,592,730,492,960.00

0.104473667

2011

2,362,497.00

5,225,833.00

0.452080463

2012

2,680,872.00

7,180,890.00

0.373334225

2013

2,528,690.00

15,722,197.00

0.160835664

2013

31

32

33

34

35

36

37

38

39

40

PYFA

TSPC

CPIN

EKAD

AKPI

ASII

AUTO

INDS

RICY

KBLM








PT. INDOSPRING Tbk



0.087236086

2014

1,746,644.00

20,862,439.00

0.083721946

2011

26,148,879,995

237,592,308,314.00

0.110057772

2012

36,197,747,370

273,893,467,429.00

0.132159951

2013

39,450,652,821

343,601,504,089.00

0.114815134

2014

40,756,078,282

411,348,790,570.00

0.099079125

2011

56,784,371

1,556,600,855.00

0.036479725

2012

31,115,755

1,714,834,430.00

0.018145049

2013

34,620,336

2,084,567,189.00

0.016607925

2014

34,690,704

2,227,042,590.00

0.015577028

2011

21,077

154,319.00

0.136580719

2012

22,742

182,274.00

0.124768206

2013

22,297

213,994.00

0.10419451

2014

22,125

236,029.00

0.093738481

2011

1,101,583

6,964,227.00

0.158177354

2012

1,135,914

8,807,056.00

0.12897772

2013

999,766

1,284,843.00

0.778123086

2014

956,409

14,380,926.00

0.066505384

2011

120,415,120,240

1,139,715,256,754.00

0.105653688

2012

134,068,283,255

1,664,779,358,215.00

0.080532163

2013

147,608,449,013

2,196,518,364,473.00

0.067201099

2014

127,657,349,869

2,282,666,078,493.00

0.055924671

2011

12,209,645,239

642,094,672,040.00

0.019015335

2012

16,978,453,067

842,498,674,322.00

0.020152498

2013

8,720,546,989

1,109,865,329,758.00

0.007857302

2014

15,111,531,641

1,170,752,424,106.00

0.012907538

2011

19,002,962,627

642,954,768,386.00

0.029555676

2012

23,833,078,478

722,941,339,245.00

0.032966822

2013

7,678,095,359

654,296,256,935.00

0.011734891

20,623,713,329

647,249,655,440.00

0.031863614

2014


109

41

42

43

44

45

46

DLTA

ROTI

MERK

MBTO

TCID

UNVR







2011

151,715,042

696,166,676.00

0.217929193

2012

213,421,077

745,306,835.00

0.286353307

2013

270,498,062

867,040,802.00

0.311978469

2014

288,073,432

991,947,134.00

0.290412082

2011

115,932,533,042

759,136,918,500.00

0.152716236

2012

149,149,548,025

1,204,944,681,223.00

0.123781241

2013

158,015,270,921

1,822,689,047,108.00

0.086693488

2014

188,577,521,074

2,142,894,276,216.00

0.088001318

2011

231,158,647

584,388,578.00

0.395556408

2012

107,808,155

569,430,951.00

0.189326124

2013

175,444,757

696,946,318.00

0.25173353

2014

181,472,234

716,599,526.00

0.253240795

2011

42,659,406,355

54,167,384,000.00

0.787547842

2012

45,523,078,819

609,494,013,942.00

0.074689952

2013

16,755,803,870

611,769,745,328.00

0.027389069

2014

29,767,133,172

619,383,082,066.00

0.048059326

2011

140,038,819,641

1,130,865,062,422.00

0.123833359

2012

150,373,851,969

1,261,572,952,461.00

0.119195526

2013

160,148,465,833

1,465,952,460,752.00

0.109245334

2014

174,314,394,101

1,853,235,343,636.00

0.094059502

2011

4,160,209

10,482,312.00

0.396878952

2012

4,805,642

11,339,111.00

0.423811179

2013

5,352,625

12,703,468.00

0.421351477

5,738,523

14,280,670.00

0.401838499

2014


110

Lampiran 6:

No

Kode

1 AKPI 2 ALMI 3 AMGF 4 ASII 5 BTON 6 CPIN 7 DLTA 8 EKAD 9 GGRM 10 GJTL 11 HSMP 12 ICBP 13 IGAR 14 INAI 15 INDF 16 INDS 17 18 19 20 21 22 23 24 25 26

INTP KAEF KBLM KICI KLBF LION LMSH MERK PICO PYFA

27 RICY

Daftar Tabulasi Data SPSS Tahun 2011

Nama Perusahaan

PT. ARGHA KARYA PRIMA INDUSTRY Tbk PT. ALUMINDO LIGHT METAL INDUSTRY Tbk PT. ASAHIMAS FLAT GLASS Tbk PT. ASTRA INTERNATIONAL Tbk PT. BETONJAYA MANUNGGAL Tbk PT. CHAROEN POKHPAND Tbk PT. DELTA DJAKARTA Tbk PT. EKADHARMA INTERNATIONAL Tbk PT. GUDANG GARAM Tbk PT. GAJAH TUNGGAL Tbk PT. HANJAYAMANDALA SAMPOERNA Tbk PT. INDOFOOD CBP Tbk PT. CHAMPION PACIFIC INDONESIA Tbk PT. INDAL ALUMINIUM INDUSTRY Tbk PT. INDOFOOD SUKSES MAKMUR Tbk PT. INDOSPRING Tbk PT. INDOCEMENT TUNGGAL PRAKARSA Tbk PT. KIMIA FARMA Tbk PT. KABELINDO MURNI Tbk PT. KEDAUNG INDAH CAN Tbk PT. KALBE FARMA Tbk PT. LION METAL WORKS Tbk PT. LIONMESH PRIMA Tbk PT. MERCK INDONESIA Tbk PT. PELANGI INDAH CAN Tbk PT. PYRIDAM FARMA Tbk PT. RICKY PUTRA GLOBALINDO Tbk

X1

X2

X3

Y


Perputaran piutang

Rasio Operasi

ROA

2011

6.100

7.145

0.860

0.036

2011 2011 2011

7.094 3.539 11.434

17.329 10.788 5.232

0.948 0.739 0.803

0.029 0.125 0.137

2011 2011 2011

13.694 7.207 2.040

9.460 16.008 3.158

0.837 0.781 0.303

0.164 0.452 0.218

2011 2011 2011

3.837 1.318 7.399

9.070 45.844 8.176

0.752 0.758 0.859

0.110 0.127 0.059

2011 2011

4.025 9.360

60.482 9.191

0.713 0.740

0.417 0.135

2011

6.424

5.618

0.817

0.156

2011

2.229

6.485

0.823

0.048

2011 2011

5.427 2.584

21.452 6.324

0.723 0.780

0.091 0.106

2011 2011 2011 2011 2011 2011 2011 2011 2011 2011

5.673 5.798 10.448 1.975 3.293 1.666 5.756 3.508 1.993 1.947

8.438 9.386 5.988 8.991 7.815 7.745 9.189 9.430 8.967 6.769

0.537 0.702 0.919 0.867 0.491 0.575 0.889 0.475 0.828 0.328

0.198 0.096 0.030 0.004 0.184 0.144 0.111 0.396 0.022 0.044

2011

2.257

4.274

0.801

0.019

Tahun


111

28 ROTI

29 30 31 32 33 34 35 36

SCCO SKLT SMCB SMGR SMSM SRSN STTP TCID

37 TOTO 38 TRIS 39 TSPC 40 ULTJ 41 UNIT 42 UNVR 43 WIIM

PT. NIPPON INDOSARI CORPINDO Tbk PT. SUPREME CABLE MANUFACTURING & COMERSE Tbk PT. SEKAR LAUT Tbk PT. HOLCIM INDONESIA Tbk PT. SEMEN INDONESIA Tbk PT. SELAMAT SEMPURNA Tbk PT. INDO ACIDATAMA Tbk PT. SIANTAR TOP Tbk PT. MANDOM INDONESIA Tbk PT. SURYA TOTO INDONESIA Tbk PT. TRISULA INTERNATIONAL Tbk PT. TEMPO SCAN PACIFIC Tbk PT. ULTRAJAYA MILK INDUSTRY Tbk PT. NUSANTARA INTI CORPORA Tbk PT. UNILEVER INDONESIA Tbk PT. WISMILAK INTI MAKMUR Tbk

2011

33.498

9.086

0.534

0.153

2011 2011 2011 2011 2011 2011 2011 2011

12.904 5.615 8.709 4.898 4.300 2.102 5.521 4.467

5.618 8.382 12.110 9.240 5.641 4.358 9.081 7.303

0.922 0.790 0.619 0.543 0.758 0.774 0.827 0.637

0.075 0.028 0.097 0.201 0.182 0.066 0.046 0.124

2011

3.256

4.624

0.704

0.163

2011 2011

4.417 5.418

9.878 10.182

0.782 0.619

0.068 0.138

2011

4.067

9.113

0.702

0.059

2011 2011

2.453 6.778

3.925 12.882

0.840 0.489

0.001 0.397

2011

2.039

28.958

0.718

0.175


112

Lampiran 6:

No

Kode



27 RICY


Nama Perusahaan

PT. ARGHA KARYA PRIMA INDUSTRY Tbk PT. ALUMINDO LIGHT METAL INDUSTRY Tbk PT. ASAHIMAS FLAT GLASS Tbk PT. ASTRA INTERNATIONAL Tbk PT. BETONJAYA MANUNGGAL Tbk PT. CHAROEN POKHPAND Tbk PT. DELTA DJAKARTA Tbk PT. EKADHARMA INTERNATIONAL Tbk PT. GUDANG GARAM Tbk PT. GAJAH TUNGGAL Tbk PT. HANJAYAMANDALA SAMPOERNA Tbk PT. INDOFOOD CBP Tbk PT. CHAMPION PACIFIC INDONESIA Tbk PT. INDAL ALUMINIUM INDUSTRY Tbk PT. INDOFOOD SUKSES MAKMUR Tbk PT. INDOSPRING Tbk PT. INDOCEMENT TUNGGAL PRAKARSA Tbk PT. KIMIA FARMA Tbk PT. KABELINDO MURNI Tbk PT. KEDAUNG INDAH CAN Tbk PT. KALBE FARMA Tbk PT. LION METAL WORKS Tbk PT. LIONMESH PRIMA Tbk PT. MERCK INDONESIA Tbk PT. PELANGI INDAH CAN Tbk PT. PYRIDAM FARMA Tbk PT. RICKY PUTRA GLOBALINDO Tbk

X1

X2

X3

Y


Perputaran piutang

Rasio Operasi

ROA

2012

5.274

5.453

0.873

0.018

2012 2012 2012

5.391 3.377 11.135

12.506 10.489 4.618

0.963 0.748 0.808

0.007 0.111 0.125

2012 2012 2012

12.306 5.895 2.126

9.334 13.546 4.434

0.804 0.789 0.281

0.171 0.373 0.286

2012 2012 2012

3.681 1.458 6.461

8.438 42.522 7.068

0.739 0.813 0.806

0.132 0.098 0.088

2012 2012

3.915 9.206

67.711 9.676

0.722 0.733

0.379 0.128

2012

5.696

5.228

0.847

0.142

2012

2.110

5.293

0.826

0.072

2012 2012

5.108 2.474

16.878 6.345

0.729 0.801

0.080 0.081

2012 2012 2012 2012 2012 2012 2012 2012 2012 2012

6.448 5.269 6.403 1.994 3.718 1.948 5.901 2.799 2.043 2.238

7.875 8.862 4.796 7.964 8.177 6.768 7.983 10.694 6.734 6.471

0.522 0.696 0.906 0.847 0.521 0.596 0.903 0.544 0.868 0.345

0.209 0.099 0.033 0.024 0.188 0.197 0.321 0.189 0.019 0.039

2012

2.286

4.550

0.780

0.020

Tahun


113

28 ROTI

29 30 31 32 33 34 35 36



PT. NIPPON INDOSARI CORPINDO Tbk PT. SUPREME CABLE MANUFACTURING & COMERSE Tbk PT. SEKAR LAUT Tbk PT. HOLCIM INDONESIA Tbk PT. SEMEN INDONESIA Tbk PT. SELAMAT SEMPURNA Tbk PT. INDO ACIDATAMA Tbk PT. SIANTAR TOP Tbk PT. MANDOM INDONESIA Tbk PT. SURYA TOTO INDONESIA Tbk PT. TRISULA INTERNATIONAL Tbk PT. TEMPO SCAN PACIFIC Tbk PT. ULTRAJAYA MILK INDUSTRY Tbk PT. NUSANTARA INTI CORPORA Tbk PT. UNILEVER INDONESIA Tbk PT. WISMILAK INTI MAKMUR Tbk

2012

32.614

9.940

0.533

0.124

2012 2012 2012 2012 2012 2012 2012 2012

15.393 5.754 9.008 4.800 4.245 2.008 0.513 4.337

5.008 8.345 12.334 9.127 8.505 4.469 8.614 6.883

0.908 0.774 0.629 0.526 0.747 0.788 0.081 0.632

0.114 0.032 0.111 0.185 0.186 0.042 0.060 0.119

2012

3.059

4.394

0.696

0.155

2012 2012

4.007 5.557

7.532 9.859

0.738 0.625

0.098 0.137

2012

5.431

9.896

0.679

0.146

2012 2012

2.041 6.928

4.148 14.160

0.775 0.492

0.001 0.424

2012

1.751

30.184

0.728

0.064


114

Lampiran 6:

No

Kode

1 AKPI 2 ALMI AMG 3 F 4 ASII BTO 5 N 6 CPIN 7 DLTA 8 EKAD GGR 9 M 10 GJTL HSM 11 P 12 ICBP 13 IGAR 14 INAI 15 INDF 16 INDS 17 INTP 18 KAEF KBL 19 M 20 KICI 21 KLBF 22 LION LMS 23 H MER 24 K 25 PICO

Daftar Tabulasi Data SPSS Tahun 2013 X1

X2

X3

Y


Perputaran piutang

Rasio Operasi

ROA

2013

5.033

4.663

0.874

0.017

2013

3.363

12.512

0.940

0.009

PT. ASAHIMAS FLAT GLASS Tbk PT. ASTRA INTERNATIONAL Tbk PT. BETONJAYA MANUNGGAL Tbk PT. CHAROEN POKHPAND Tbk PT. DELTA DJAKARTA Tbk PT. EKADHARMA INTERNATIONAL Tbk

2013 2013

3.658 10.672

9.656 4.158

0.774 0.818

0.096 0.104

2013 2013 2013

7.636 5.536 1.885

9.007 11.946 6.484

0.867 0.799 0.302

0.147 0.161 0.312

2013

3.165

7.465

0.722

0.115

PT. GUDANG GARAM Tbk PT. GAJAH TUNGGAL Tbk PT. HANJAYAMANDALA SAMPOERNA Tbk PT. INDOFOOD CBP Tbk PT. CHAMPION PACIFIC INDONESIA Tbk PT. INDAL ALUMINIUM INDUSTRY Tbk PT. INDOFOOD SUKSES MAKMUR Tbk PT. INDOSPRING Tbk PT. INDOCEMENT TUNGGAL PRAKARSA Tbk PT. KIMIA FARMA Tbk

2013 2013

1.567 6.442

30.982 6.473

0.804 0.813

0.086 0.008

2013 2013

3.330 7.969

60.756 10.717

0.732 0.744

0.395 0.108

2013

5.899

5.305

0.859

0.111

2013

2.143

4.679

0.849

0.007

2013 2013

5.443 3.020

14.854 6.200

0.752 0.809

0.044 0.067

2013 2013

6.818 5.218

7.516 8.650

0.537 0.703

0.188 0.087

PT. KABELINDO MURNI Tbk PT. KEDAUNG INDAH CAN Tbk PT. KALBE FARMA Tbk PT. LION METAL WORKS Tbk

2013 2013 2013 2013

6.864 1.670 3.220 1.693

4.522 8.766 8.101 5.413

0.910 0.759 0.520 0.589

0.012 0.075 0.174 0.130


2013

6.360

9.867

0.885

0.102

PT. MERCK INDONESIA Tbk PT. PELANGI INDAH CAN Tbk

2013 2013

1.472 2.361

7.910 6.931

0.445 0.874

0.252 0.030

Nama Perusahaan

PT. ARGHA KARYA PRIMA INDUSTRY Tbk PT. ALUMINDO LIGHT METAL INDUSTRY Tbk

Tahun


115 26 PYFA 27 RICY 28 ROTI

29 SCCO 30 SKLT SMC 31 B SMG 32 R SMS 33 M 34 SRSN 35 STTP 36 TCID TOT 37 O 38 TRIS 39 TSPC 40 ULTJ 41 UNIT UNV 42 R 43 WIIM

PT. PYRIDAM FARMA Tbk PT. RICKY PUTRA GLOBALINDO Tbk PT. NIPPON INDOSARI CORPINDO Tbk PT. SUPREME CABLE MANUFACTURING & COMERSE Tbk PT. SEKAR LAUT Tbk

2013

2.040

6.330

0.323

0.035

2013

2.036

4.670

0.723

0.008

2013

27.297

9.442

0.536

0.087

2013 2013

13.502 6.745

4.945 9.141

0.927 0.781

0.060 0.038


2013

9.906

10.957

0.654

0.064


2013

5.499

9.261

0.553

0.174

PT. SELAMAT SEMPURNA Tbk PT. INDO ACIDATAMA Tbk PT. SIANTAR TOP Tbk PT. MANDOM INDONESIA Tbk

2013 2013 2013 2013

4.437 1.642 5.241 4.232

7.041 5.265 8.441 7.096

0.730 0.780 0.817 0.617

0.206 0.038 0.078 0.109

PT. SURYA TOTO INDONESIA Tbk PT. TRISULA INTERNATIONAL Tbk PT. TEMPO SCAN PACIFIC Tbk PT. ULTRAJAYA MILK INDUSTRY Tbk PT. NUSANTARA INTI CORPORA Tbk

2013 2013 2013

2.865 4.137 4.685

4.006 6.633 8.819

0.715 0.736 0.603

0.135 0.117 0.118

2013

5.630

10.392

0.707

0.116

2013

1.734

5.213

0.678

0.002

PT. UNILEVER INDONESIA Tbk PT. WISMILAK INTI MAKMUR Tbk

2013 2013

7.225 1.818

13.964 33.119

0.487 0.704

0.421 0.108


116

Lampiran 6:

No

Kode



27 RICY 28 ROTI


Nama Perusahaan

PT. ARGHA KARYA PRIMA INDUSTRY Tbk PT. ALUMINDO LIGHT METAL INDUSTRY Tbk PT. ASAHIMAS FLAT GLASS Tbk PT. ASTRA INTERNATIONAL Tbk PT. BETONJAYA MANUNGGAL Tbk PT. CHAROEN POKHPAND Tbk PT. DELTA DJAKARTA Tbk PT. EKADHARMA INTERNATIONAL Tbk PT. GUDANG GARAM Tbk PT. GAJAH TUNGGAL Tbk PT. HANJAYAMANDALA SAMPOERNA Tbk PT. INDOFOOD CBP Tbk PT. CHAMPION PACIFIC INDONESIA Tbk PT. INDAL ALUMINIUM INDUSTRY Tbk PT. INDOFOOD SUKSES MAKMUR Tbk PT. INDOSPRING Tbk PT. INDOCEMENT TUNGGAL PRAKARSA Tbk PT. KIMIA FARMA Tbk PT. KABELINDO MURNI Tbk PT. KEDAUNG INDAH CAN Tbk PT. KALBE FARMA Tbk PT. LION METAL WORKS Tbk PT. LIONMESH PRIMA Tbk PT. MERCK INDONESIA Tbk PT. PELANGI INDAH CAN Tbk PT. PYRIDAM FARMA Tbk PT. RICKY PUTRA GLOBALINDO Tbk PT. NIPPON INDOSARI

X1

X2

X3

Y


Perputaran piutang

Rasio Operasi

ROA

2014

5.936

4.778

0.887

0.016

2014 2014 2014

1.002 3.858 10.369

13.917 10.024 4.023

0.351 0.753 0.808

0.001 0.117 0.094

2014 2014 2014

6.704 5.972 1.434

9.520 10.296 5.292

0.878 0.858 0.298

0.044 0.084 0.290

2014 2014 2014

2.893 1.595 4.851

7.724 34.968 5.958

0.746 0.795 0.799

0.099 0.093 0.017

2014 2014

3.492 7.719

67.163 11.659

0.752 0.732

0.359 0.102

2014

5.687

5.366

0.850

0.157

2014

2.707

4.843

0.881

0.025

2014 2014

5.603 3.593

15.366 5.755

0.732 0.829

0.060 0.056

2014 2014 2014 2014 2014 2014 2014 2014 2014 2014

6.951 4.721 8.721 1.691 2.895 1.625 6.741 1.869 2.429 2.377

7.706 8.518 4.259 10.805 7.733 5.393 10.291 6.169 6.219 6.363

0.546 0.694 0.915 0.801 0.512 0.612 0.931 0.469 1.013 0.364

0.183 0.080 0.032 0.049 0.171 0.082 0.053 0.253 0.031 0.015

2014 2014

2.211 25.320

4.667 9.496

0.796 0.521

0.013 0.088

Tahun


117

29 30 31 32 33 34 35 36



CORPINDO Tbk PT. SUPREME CABLE MANUFACTURING & COMERSE Tbk PT. SEKAR LAUT Tbk PT. HOLCIM INDONESIA Tbk PT. SEMEN INDONESIA Tbk PT. SELAMAT SEMPURNA Tbk PT. INDO ACIDATAMA Tbk PT. SIANTAR TOP Tbk PT. MANDOM INDONESIA Tbk PT. SURYA TOTO INDONESIA Tbk PT. TRISULA INTERNATIONAL Tbk PT. TEMPO SCAN PACIFIC Tbk PT. ULTRAJAYA MILK INDUSTRY Tbk PT. NUSANTARA INTI CORPORA Tbk PT. UNILEVER INDONESIA Tbk PT. WISMILAK INTI MAKMUR Tbk

2014 2014 2014 2014 2014 2014 2014 2014

11.754 7.330 11.299 5.639 4.433 2.006 5.922 3.765

4.519 8.847 10.565 8.810 4.636 5.355 9.100 7.674

0.910 0.773 0.713 0.570 0.702 0.796 0.812 0.612

0.083 0.050 0.039 0.162 0.241 0.031 0.073 0.094

2014

3.141

4.236

0.741

0.145

2014 2014

3.648 4.446

5.943 9.114

0.747 0.609

0.068 0.104

2014

4.770

10.258

0.761

0.097

2014 2014

1.450 7.896

4.796 12.503

0.642 0.505

0.001 0.402

2014

1.628

25.674

0.709

0.084


118

Lampiran 7:

Hasil Statistik Deskriptif

Descriptive Statistics N

Minimum

Maximum

Mean

Std. Deviation

PP

172

.513

33.498

5.38241

4.752577

PI

172

3.158

67.711

10.56695

10.458065

RO

172

.081

1.013

.71246

.159942

ROA

172

.001

.452

.11830

.099345

Valid N (listwise)

172

Sumber: Data diolah 2016 dengan spss 21


119

Lampiran 8:

Hasil Uji Asumsi Klasik

a. Uji Normalitas

One-Sample Kolmogorov-Smirnov Test Unstandardized Residual N

172

Normal Parameters

a,b

Most Extreme Differences

Mean Std. Deviation

.0000000 .08199090

Absolute

.100

Positive

.100

Negative

-.066

Kolmogorov-Smirnov Z Asymp. Sig. (2-tailed)

1.307 .066

a. Test distribution is Normal. b. Calculated from data.

Sumber: Data diolah 2016 dengan SPSS 21



120

Sumber: Data diolah 2016 dengan SPSS 21 b. Uji Multikolinearitas

Coefficients Model

Unstandardized Coefficients

a

Standardized

t

Sig.

Collinearity Statistics

Coefficients B

Std. Error

(Constant)

.245

.030

PP

.002

.001

PI

.004

RO

-.251

Beta

Tolerance

VIF

8.150

.000

.101

1.582

.115

.989

1.011

.001

.405

6.325

.000

.991

1.009

.040

-.405

-6.348

.000

.997

1.003

1

a. Dependent Variable: ROA



121

c. Uji Heteroskedastisistas


Uji Glejser Coefficients Model

a


Standardized

t

Sig.

Coefficients B (Constant)

Std. Error

1.001E-013

.030

PP

.000

.001

PI

.000

RO

.000

Beta .000

1.000

.000

.000

1.000

.001

.000

.000

1.000

.040

.000

.000

1.000

1

a. Dependent Variable: AbsUt



122

d. Uji Autokorelasi

Model Summary Model

1

R

.565

R Square

a

b

Adjusted R

Std. Error of the

Square

Estimate

.319

.307

.082720

a. Predictors: (Constant), RO, PI, PP b. Dependent Variable: ROA



Durbin-Watson

1.866

123

Lampiran 9: Hasil Uji Kelayakan Model

a. Uji Koefiesien Determinasi

Model Summary Model

R

R Square

a

1

,565

b

Adjusted R

Std. Error of the

Square

Estimate

,319

,307

,082720

a. Predictors: (Constant), RO, PI, PP b. Dependent Variable: ROA


b. Uji F a

ANOVA Model

Sum of Squares Regression

1

df

Mean Square

.538

3

.179

Residual

1.150

168

.007

Total

1.688

171

a. Dependent Variable: ROA b. Predictors: (Constant), RO, PI, PP



F 26.215

Sig. b

.000

124

Lampiran 10: Hasil Uji Hipotesis

a. Uji t (Test Of Sognificant)

Coefficients Model


a

Standardized

t

Sig.

Coefficients B

Std. Error

(Constant)

.245

.030

PP

.002

.001

PI

.004

RO

-.251

Beta 8.150

.000

.101

1.582

.115

.001

.405

6.325

.000

.040

-.405

-6.348

.000

1

a. Dependent Variable: ROA

Sumber: Data diolah 2016 dengan SPSS 21 b. Analisis Regresi Berganda


DAFTAR PUSTAKA

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