Lampiran 1 : Daftar Populasi dan Sampel Perusahaan Consumer Goods No
Kode
Nama Perusahaan
Sampel
1
AISA
Tiga Pilar Sejahtera Food Tbk, PT
1
2 3
ALTO CEKA
Tri Banyan Tirta Tbk, PT Wilmar Cahaya Indonesia Tbk, PT
-
4
DLTA
Delta Djakarta Tbk, PT
2 3
5
ICBP
Indofood CBP Sukses Makmur Tbk, PT
4
6
INDF
Indofood Sukses Makmur Tbk, PT
5
7
MLBI
Multi Bintang Indonesia Tbk, PT
6
8
MYOR
Mayora Indah Tbk, PT
7
9
PSDN
Prashida Aneka Niaga Tbk, PT
8
10
ROTI
Nippon Indosari Corporindo Tbk, PT
9
11
SKBM
Sekar Bumi Tbk
-
12
SKLT
Sekar Laut Tbk, PT
10
13
STTP
Siantar Top Tbk, PT
11
14
ULTJ
Ultrajaya Milk Industry and Trading Company
12
15
GGRM
Gudang Garam Tbk
13
16
HMSP
Handjaya Mandala Sampoerna Tbk
14
17
RMBA
Bentoel International Investama Tbk
-
18 19
WIIM ADES
Wismilak Inti Makmur Tbk Akasha Wira International Tbk, PT
-
20
KINO
Kino Indonesia Tbk
15 -
21
MBTO
Martina Berto Tbk
16
22
MRAT
Mustika Ratu Tbk
-
23
TCID
Mandom Indonesia Tbk
17
24
UNVR
Unilever Indonesia Tbk
18
25
DVLA
Darya Varia Laboratoria Tbk
19
26
INAF
Indofarma (Persero) Tbk
20
27
KAEF
Kimia Farma (Persero) Tbk
21
28
KLBF
Kalbe Farma Tbk
22
29
MERK
Merck Indonesia Tbk
23
30
PYFA
Pyridam Farma Tbk
24
31
SCPI
Merck Sharp Dohme Pharma Tbk
-
32
SIDO
Industri Jamu & Farmasi Sido Muncul Tbk
-
33
SQBB
Taisho Pharmaceutical Indonesia Tbk
25
34
TSPC
Tempo Scan Pasific Tbk
26
35
CINT
Chitose International Tbk
-
36
KICI
PT Kedaung Can Tbk
37 LMPI PT Langgeng Makmur Tbk Sumber diolah dari : www.idx.co.id
27 -
112 Universitas Sumatera Utara
113
Lampiran 2 : Hasil Analisis Uji Faktor
KMO and Bartlett's Test Kaiser-Meyer-Olkin Measure of Sampling Adequacy. Bartlett's Test of Sphericity Approx. Chi-Square
.673 2271.217
Df
120
Sig.
.000
Anti-Image Matrics Anti-image Correlation
CR
CR
.692a .360
-.762
CSR
.360 .773
a
-.652
ATR
-.762 -.652
.697a
a
-.032 .567a
a
CSR
ATR
CTO
ROA
.051
ROE
GPM NPM
.050
-.078
.180
.080
-.102
-.089
CTO
.051 .180
-.102
.883
ROA
.050 .080
-.089
-.032
.318
-.031
.093
.148
-.426
.082
-.292
.162
.045
.174
-.013
-.791
-.140
-.756
-.030 .816a -.023
ROE
-.078 .093
.082
.045
-.791
.563
GPM
.318 .148
-.292
.174
-.140
-.030
NPM
-.031 -.426
.162
-.013
-.756
TATO WCTO
.342
FATO
-.019
-.132
-.433
.077
.049
.023
-.352
-.232
-.017
.207
.372
-.123
-.251
-.074
-.004
-.343
-.065
-.075
-.266
.342
.017
-.011
-.090
.287
-.023
.201
.033
.209
-.135
a
.427
-.009
.004
a
.081
.081
.642a
.633
TATO
.292 .077
-.232
-.123
-.343
.017
.201
.427
WCTO
-.019 .049
-.017
-.251
-.065
-.011
.033
-.009
.292
RTO
.614
.145
.028
.037
-.092
-.204
-.117
.086
.006
.118
-.017
-.027
-.030
-.006
.530
-.390
-.240
.041
-.680
.491
.075
.140
-.043
.127
.082
.253
-.104
-.334
.247
.134
-.010
-.437
-.085
-.091
.093
.134
.140
.028
-.005
.122
-.118
.050
a
-.154
.011
.181
-.110
-.047
.552a
.065
-.102
.017
-.219
.065
a
-.030
.033
.044
a
.207
-.074
-.075
-.090
.209
.004
-.010
.140
.819
-.433 -.352
.372
-.004
-.266
.287
-.135
.253
-.437
.028
-.154
-.204
.118
-.006
.041
.140
-.104
-.085
-.005
TIER
.014
-.132 .023
.011
.229
DAR
.312
FATO
.229 .145
DER
-.170
RTO ITO
ITO
.581
DER
-.170 .028
-.117
-.017
.530
-.680
-.043
-.334
-.091
.122
.181
-.102
-.030
.578
-.929
-.061
DAR
.312 .037
.086
-.027
-.390
.491
.127
.247
.093
-.118
-.110
.017
.033
-.929
.687a
.055
TIER
.014 -.092
.006
-.030
-.240
.075
.082
.134
.134
.050
-.047
-.219
.044
-.061
.055
.891a
Universitas Sumatera Utara
114
Lampiran 3 : Data Variabel CR dan CSR Periode 2011-2015 Current Ratio
Kode
Cash Ratio
2011
2012
2013
2014
2015
2011
2012
2013
2014
2015
ADES
1.709
1.942
1.810
1.535
1.386
0.196
0.399
0.212
0.186
0.121
AISA
0.730
1.269
1.750
2.663
1.623
0.696
0.084
0.227
0.815
0.214
CEKA
1.687
1.027
1.632
1.466
1.535
0.032
0.029
0.057
0.039
0.013
DLTA
6.009
5.265
4.762
4.473
6.424
2.566
2.425
2.761
2.174
3.524
ICBP
2.871
2.763
2.411
2.183
2.326
1.479
1.532
1.177
1.178
1.276
INDF
1.910
2.003
1.683
1.807
1.705
1.017
1.020
0.702
0.624
0.521
MLBI
0.994
0.580
0.977
0.514
0.584
0.376
0.124
0.141
0.092
0.284
MYOR
2.219
2.761
2.402
2.090
2.365
0.176
0.696
0.695
0.229
0.534
ROTI
1.284
1.422
1.136
1.366
2.053
0.327
0.194
0.316
0.529
1.301
SKLT
1.697
1.415
1.228
1.184
1.192
0.151
0.051
0.072
0.051
0.048
STTP
1.035
0.997
1.142
1.484
1.579
0.021
0.015
0.017
0.017
0.018
ULTJ
1.521
2.018
2.470
3.345
3.745
0.400
0.904
1.044
0.997
1.512
GGRM
2.245
2.170
1.722
1.620
1.770
0.081
0.093
0.070
0.067
0.113
HMSP
1.749
1.776
1.753
1.528
6.567
0.244
0.066
0.054
0.005
0.379
DVLA
4.830
4.310
4.242
5.181
3.523
1.778
1.528
1.470
1.802
1.425
INAF
1.538
2.102
1.265
1.304
1.262
0.290
0.527
0.181
0.226
0.370
KAEF
2.748
2.825
2.427
2.387
1.930
0.434
0.589
0.528
0.671
0.424
KLBF
3.653
3.405
2.839
3.404
3.698
1.405
0.983
0.540
0.794
1.149
MERK
7.515
3.871
3.979
4.586
3.652
3.878
1.198
1.246
1.983
1.063
PYFA
2.540
2.413
1.537
1.627
1.991
0.186
0.188
0.155
0.061
0.102
SQBB
5.801
4.855
4.968
4.373
3.574
3.412
2.707
2.834
2.303
1.552
TSPC
3.083
3.093
2.962
3.002
2.538
1.589
1.505
1.330
1.180
1.023
MRAT
6.271
6.017
6.054
3.613
3.703
1.224
1.016
1.068
0.346
0.353
TCID
11.743
7.727
3.573
1.798
4.991
1.571
1.356
0.363
0.196
0.985
UNVR
0.687
0.668
0.671
0.715
0.654
0.052
0.030
0.034
0.097
0.062
MBTO
4.081
3.710
3.991
3.959
3.135
1.681
0.869
0.419
0.369
0.207
KICI 7.260 4.800 5.774 7.904 Sumber diolah dari : www.idx.co.id
5.744
0.470
0.377
0.400
0.549
0.177
Universitas Sumatera Utara
115
Lampiran 4 : Data Variabel ATR dan CTO Periode 2011-2015 Kode 2011
Acid Test Ratio 2012 2013 2014
2015
2011
Cash Turnover 2012 2013 2014
2015
ADES
1.192
1.185
1.030
0.946
0.888
19.661
17.609
16.102
22.182
25.185
AISA
0.366
0.774
1.018
1.833
1.052
5.392
7.458
19.375
6.705
6.660
CEKA
0.622
0.456
0.928
0.803
1.015
125.391
81.803
112.127
129.156
180.927
DLTA
5.130
3.996
3.669
3.461
5.134
2.277
2.679
5.524
4.975
1.537
ICBP
2.326
2.256
1.800
1.730
1.902
4.948
4.356
4.558
4.666
4.232
INDF
1.400
1.408
1.264
1.435
1.402
3.860
3.794
4.119
4.571
4.705
MLBI
0.832
0.426
0.753
0.371
0.476
13.816
9.018
35.481
24.099
10.983
MYOR
1.495
1.982
1.858
1.458
1.806
50.770
12.626
7.511
11.012
12.375
ROTI
1.174
1.306
1.022
1.234
1.944
9.619
27.607
21.660
14.259
6.416
SKLT
0.934
0.730
0.666
0.666
0.688
47.215
57.781
83.592
83.533
99.613
STTP
0.502
0.573
0.665
0.909
1.040
140.202
175.194
181.889
222.635
268.101
ULTJ
0.914
1.454
1.626
1.890
2.430
6.718
7.217
5.779
6.806
6.566
GGRM
0.174
0.239
0.217
0.159
0.221
35.735
41.189
41.218
43.570
32.622
HMSP
0.699
0.459
0.323
0.246
2.365
20.023
46.696
104.145
223.406
99.863
DVLA
4.009
3.617
3.283
3.910
2.852
3.821
3.958
3.614
3.457
3.510
INAF
1.117
1.666
0.913
0.943
0.907
9.464
7.042
2.326
10.743
7.221
KAEF
1.755
1.838
1.568
1.583
1.248
14.978
14.550
12.282
9.346
9.398
KLBF
2.607
2.287
1.683
2.108
2.428
5.205
6.570
9.739
10.460
7.755
MERK
5.627
1.889
2.293
3.171
2.436
5.080
4.681
4.916
3.909
4.939
PYFA
1.328
1.532
0.802
0.955
1.001
36.097
35.833
29.833
42.376
65.477
SQBB
5.218
4.297
4.345
3.855
3.015
2.218
2.315
2.375
2.615
2.929
TSPC
2.366
2.396
2.219
2.149
1.811
3.845
4.068
3.981
4.619
5.119
MRAT
5.064
4.936
4.741
2.784
2.936
5.617
7.434
6.234
9.516
11.840
TCID
6.877
5.105
1.949
0.935
3.274
15.113
16.469
19.428
27.330
14.709
UNVR
0.407
0.395
0.403
0.452
0.427
71.782
96.506
125.312
61.610
49.061
MBTO
3.610
3.326
3.523
3.287
2.621
6.414
4.647
7.676
15.114
19.252
KICI
2.066
1.677
1.484
2.090
1.255
17.238
22.303
20.844
22.502
27.044
Sumber diolah dari : www.idx.co.id
Universitas Sumatera Utara
116
Lampiran 5 : Data Variabel ROA dan ROE Periode 2011-2015 Kode
2011
Return On Asset 2012 2013 2014
2015 2011
Return On Equity 2012 2013 2014
2015
ADES
0.082
0.214
0.126
0.061
0.056
0.206
0.399
0.210
0.105
0.110
AISA
0.042
0.066
0.069
0.051
0.041
0.082
0.125
0.147
0.105
0.094
CEKA
0.117
0.057
0.061
0.032
0.072
0.238
0.126
0.123
0.076
0.167
DLTA
0.218
0.286
0.312
0.290
0.185
0.265
0.357
0.400
0.377
0.226
ICBP
0.136
0.128
0.105
0.102
0.110
0.193
0.190
0.169
0.168
0.178
INDF
0.091
0.081
0.044
0.061
0.040
0.155
0.140
0.089
0.127
0.086
MLBI
0.416
0.394
0.657
0.356
0.237
0.957
1.375
1.186
1.435
0.648
MYOR
0.073
0.090
0.109
0.040
0.110
0.199
0.243
0.269
0.100
0.241
ROTI
0.153
0.124
0.087
0.088
0.100
0.212
0.224
0.201
0.196
0.228
SKLT
0.028
0.032
0.038
0.051
0.053
0.049
0.062
0.082
0.110
0.132
STTP
0.046
0.060
0.078
0.073
0.097
0.087
0.129
0.165
0.151
0.184
ULTJ
0.047
0.146
0.116
0.097
0.364
0.072
0.211
0.161
0.125
0.187
GGRM
0.127
0.098
0.086
0.093
0.102
0.202
0.153
0.149
0.164
0.170
HMSP
0.416
0.379
0.395
0.359
0.273
0.791
0.747
0.764
0.754
0.324
DVLA
0.130
0.139
0.106
0.066
0.078
0.166
0.177
0.138
0.084
0.111
INAF
0.033
0.036
-0.042
0.005
0.003
0.061
0.065
-0.092
0.011
0.008
KAEF
0.096
0.099
0.087
0.087
0.223
0.137
0.143
0.133
0.142
0.136
KLBF
0.184
0.189
0.174
0.171
0.150
0.234
0.241
0.232
0.216
0.188
MERK
0.396
0.189
0.252
0.254
0.222
0.396
0.259
0.343
0.329
0.301
PYFA
0.044
0.039
0.035
0.015
0.019
0.063
0.061
0.066
0.028
0.031
SQBB
0.332
0.341
0.355
0.359
0.324
0.397
0.416
0.431
0.447
0.424
TSPC
0.138
0.137
0.118
0.105
0.084
0.193
0.189
0.165
0.142
0.122
MRAT
0.066
0.068
-0.015
0.014
0.002
0.078
0.080
-0.018
0.018
0.003
TCID
0.124
0.119
0.109
0.095
0.262
0.137
0.137
0.135
0.137
0.318
UNVR
0.397
0.404
0.401
0.415
0.372
1.131
1.219
1.258
1.289
1.212
MBTO
0.079
0.075
0.026
0.007
-0.022
0.107
0.105
0.036
0.010
-0.031
0.004
0.024
0.076
0.052
-0.097
0.006
0.034
0.100
0.064
-0.139
KICI
Sumber diolah dari : www.idx.co.id
Universitas Sumatera Utara
117
Lampiran 6 : Data Variabel GPM dan NPM Periode 2011-2015 Kode 2011
Gross Profit Margin 2012 2013 2014
2015
2011
Net Profit Margin 2012 2013 2014
2015
ADES
0.3824
0.5705
0.5603
0.5164
0.5072
0.0864
0.1749
0.1108
0.0536
0.0541
AISA
0.2410
0.2203
0.2252
0.2025
0.2119
0.0855
0.0923
0.0855
0.0735
0.0622
CEKA
0.1594
0.1494
0.0889
0.0605
0.0857
0.0778
0.0519
0.0257
0.0111
0.0306
DLTA
0.6966
0.7186
0.8692
0.8760
0.6667
0.2690
0.2964
0.1352
0.1364
0.2745
ICBP
0.2598
0.2678
0.2553
0.2685
0.3030
0.1067
0.1058
0.0891
0.0843
0.0921
INDF
0.2776
0.2710
0.2197
0.2681
0.2694
0.1079
0.0955
0.0614
0.0822
0.0579
MLBI
0.5812
0.6124
0.6411
0.6043
0.5791
0.2730
0.2893
0.3288
0.2660
0.1843
MYOR
0.1754
0.2232
0.2431
0.1789
0.2833
0.0511
0.0708
0.0881
0.0289
0.0844
ROTI
0.4665
0.4672
0.4640
0.4794
0.5312
0.1425
0.1252
0.1050
0.1003
0.1244
SKLT
0.2104
0.2261
0.2188
0.2269
0.2468
0.0174
0.0198
0.0202
0.0247
0.0269
STTP
0.1735
0.1925
0.1829
0.1877
0.2091
0.0415
0.0581
0.0675
0.0570
0.0730
ULTJ
0.2976
0.3209
0.2930
0.2392
0.3146
0.0482
0.1258
0.0940
0.0723
0.1191
GGRM
0.2418
0.1873
0.1961
0.2053
0.2201
0.1184
0.0830
0.0791
0.0833
0.0917
HMSP
0.2875
0.2778
0.2675
0.2541
0.2444
0.1526
0.1493
0.1442
0.1262
0.1164
DVLA
0.6410
0.5988
0.6269
0.5302
0.5189
0.1244
0.1369
0.1142
0.0733
0.0826
INAF
0.3292
0.3182
0.2524
0.2262
0.2035
0.0307
0.0367
-0.0405
0.0045
0.0031
KAEF
0.2982
0.3132
0.2972
0.3065
0.3162
0.0493
0.0551
0.0496
0.0570
0.0520
KLBF
0.5087
0.4791
0.4799
0.4880
0.4803
0.1396
0.1302
0.1231
0.1222
0.1150
MERK
0.5249
0.4564
0.5553
0.5311
0.5046
0.2517
0.1159
0.2177
0.2110
0.1449
PYFA
0.6723
0.6545
0.6774
0.6358
0.6334
0.0342
0.0300
0.0322
0.0120
0.0142
SQBB
0.6204
0.6014
0.6135
0.5940
0.5751
0.3512
0.3490
0.3506
0.3313
0.2918
TSPC
0.3806
0.3753
0.3968
0.3914
0.3811
0.1014
0.0958
0.0932
0.0780
0.0647
MRAT
0.5599
0.5611
0.5597
0.5681
0.5759
0.0686
0.0671
-0.0187
0.0162
0.0024
TCID
0.3634
0.3684
0.3832
0.3883
0.3792
0.0846
0.0812
0.0790
0.0762
0.2352
UNVR
0.5116
0.5087
0.5130
0.4955
0.5112
0.1774
0.1772
0.1740
0.1717
0.1604
MBTO
0.5339
0.5244
0.5082
0.5059
0.4926
0.0658
0.0634
0.0252
0.0063
-0.0202
0.1325
0.1533
0.2407
0.1994
0.2005
0.0041
0.0238
0.0749
0.0488
-0.1417
KICI
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Lampiran 7 : Data Variabel TATO dan WCTO Periode 2011-2015 Kode
Total Asset Turnover 2011 2012 2013 2014 2015
Working Capital Turnover 2011 2012 2013 2014
2015
ADES
0.947
1.225
1.139
1.146
1.025
5.603
5.133
5.709
6.891
8.702
AISA
0.488
0.710
0.808
0.697
0.663
-7.130
8.378
3.870
2.069
3.509
CEKA
1.504
1.093
2.367
2.883
2.346
4.911
75.949
7.717
11.062
7.985
DLTA
0.810
0.966
2.308
2.129
0.674
1.171
1.408
3.386
3.184
0.918
ICBP
1.272
1.211
1.180
1.205
1.195
3.464
3.420
3.788
4.072
3.988
INDF
0.846
0.843
0.712
0.740
0.698
3.884
3.815
4.182
3.472
3.617
MLBI
1.523
1.360
1.999
1.340
1.283
-484.807
-4.689
-218.661
-3.870
-5.336
MYOR
1.432
1.266
1.238
1.377
1.306
4.203
3.101
3.202
4.174
3.444
ROTI
1.071
0.988
0.826
0.877
0.803
19.355
14.448
34.464
16.683
5.214
SKLT
1.608
1.609
1.878
2.055
1.976
7.973
10.904
19.825
26.214
24.329
STTP
1.099
1.027
1.153
1.277
1.325
-65.437
-881.082
19.876
8.322
7.927
ULTJ
0.965
1.161
1.231
1.343
3.059
6.643
4.655
3.714
3.403
2.850
GGRM
1.072
1.181
1.092
1.120
1.108
2.486
3.036
3.821
4.420
3.799
HMSP
2.728
2.538
2.738
2.843
2.343
8.309
7.218
8.223
11.242
3.525
DVLA
1.047
1.012
0.926
0.893
0.949
1.759
1.713
1.577
1.478
1.747
INAF
1.079
0.973
1.033
1.107
1.058
4.869
2.835
7.517
7.577
7.325
KAEF
1.940
1.795
1.759
1.523
4.281
4.333
3.837
4.085
3.813
4.800
KLBF
1.319
1.448
1.414
1.398
1.306
2.523
2.997
3.295
3.029
2.803
MERK
1.572
1.633
1.156
1.205
1.533
2.155
2.703
1.829
1.854
2.800
PYFA
1.280
1.301
1.100
1.287
1.362
4.026
4.400
7.353
7.390
6.016
SQBB
0.945
0.976
1.012
1.083
1.109
1.486
1.588
1.623
1.762
1.956
TSPC
1.360
1.431
1.268
1.343
1.302
2.741
2.887
2.593
3.032
3.137
MRAT
0.962
1.006
0.815
0.872
0.861
1.481
1.557
1.368
1.596
1.539
TCID
1.463
1.467
1.383
1.245
1.112
2.692
2.766
3.876
5.950
2.602
UNVR
2.239
2.278
2.304
2.417
2.319
-11.570
-10.922
-12.031
-13.654
-10.411
MBTO
1.197
1.178
1.048
1.078
1.071
1.868
1.926
1.886
2.032
2.183
1.001
0.998
1.007
1.064
0.685
1.810
1.929
1.791
1.813
1.513
KICI
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Lampiran 8 : Data Variabel RTO dan FATO Periode 2011-2015 Kode
2011
Receivable Turnover 2012 2013 2014
2015
Fixed Assets Turnover 2011 2012 2013 2014 2015
ADES
3.679
6.849
6.681
6.271
5.798
2.919
4.351
3.550
3.379
2.355
AISA
5.531
5.316
5.539
4.571
3.618
1.877
2.227
2.810
2.878
2.624
CEKA
9.416
7.203
11.446
12.358
12.115
6.103
5.539
11.747
16.708
15.772
DLTA
3.158
4.434
14.989
12.586
3.821
5.746
7.569
21.502
18.589
6.642
ICBP
9.191
9.613
10.717
11.209
10.407
7.478
5.619
4.298
5.142
4.842
INDF
17.067
16.898
14.948
14.505
14.906
3.508
3.173
2.501
2.889
2.553
MLBI
7.776
7.314
14.462
8.444
9.112
3.397
2.400
3.527
2.272
2.130
MYOR
6.371
5.668
4.975
4.822
4.595
4.638
3.678
3.859
3.952
3.930
ROTI
9.086
9.940
9.442
9.494
9.412
1.489
1.332
1.281
1.119
1.194
SKLT
8.382
8.345
9.141
8.768
8.755
3.433
3.949
4.499
5.040
5.016
STTP
9.081
8.614
8.441
8.694
8.914
1.772
1.971
2.238
2.517
2.528
ULTJ
9.419
10.164
10.392
10.095
10.271
1.965
2.869
3.582
3.904
3.786
GGRM
45.207
42.257
30.982
34.968
45.392
5.114
4.719
3.749
3.436
3.500
HMSP
50.504
59.152
58.775
64.783
50.086
13.727
16.191
15.933
13.631
14.180
DVLA
3.219
3.100
2.872
3.031
3.484
4.864
4.981
4.533
4.134
5.057
INAF
8.581
5.895
5.221
5.880
8.260
3.509
3.408
3.635
3.501
4.071
KAEF
9.386
8.862
8.650
8.437
8.997
8.158
8.336
8.720
8.103
7.129
KLBF
7.815
8.177
8.101
7.535
7.423
5.630
6.283
5.470
5.102
4.542
MERK
9.430
10.694
7.910
6.187
6.468
14.927
14.686
13.075
10.607
8.877
PYFA
6.767
6.471
6.283
6.323
6.238
2.441
2.672
1.974
2.424
2.589
SQBB
5.270
4.613
4.532
4.589
4.130
4.362
4.565
4.869
5.707
5.699
TSPC
10.182
9.859
8.819
8.105
8.313
6.523
6.625
5.694
4.833
5.061
MRAT
2.590
2.454
2.004
2.343
1.918
5.445
5.748
4.362
5.607
6.064
TCID
7.303
6.883
7.012
7.552
6.128
3.974
4.206
2.963
2.498
2.564
UNVR
12.882
12.129
10.800
10.918
11.588
4.416
4.345
4.474
4.697
4.385
MBTO
3.441
2.926
2.263
2.312
2.171
9.620
8.855
4.762
4.507
4.782
KICI
8.992
7.964
8.767
10.624
9.612
10.960
10.042
11.360
12.477
1.868
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Lampiran 9 : Data Variabel ITO dan TDER Periode 2011-2015 Kode
2011
Inventory Turnover 2012 2013 2014
2015
Total Debt to Equity Ratio 2011 2012 2013 2014 2015
ADES
7.794
3.606
2.773
3.158
3.443
1.513
0.861
0.666
0.707
0.989
AISA
3.519
4.585
3.865
3.621
3.372
0.959
0.902
1.130
1.052
1.284
CEKA
2.464
2.722
6.816
8.265
7.077
1.033
1.218
0.982
1.388
1.322
DLTA
2.040
1.713
1.617
1.434
1.245
0.215
0.246
0.282
0.298
0.222
ICBP
9.393
9.176
7.984
7.719
8.241
0.421
0.487
0.603
0.656
0.621
INDF
5.377
5.097
5.445
5.603
5.821
0.695
0.740
1.035
1.084
1.130
MLBI
7.489
5.278
8.962
6.087
6.339
1.302
2.493
0.805
3.029
1.741
MYOR
8.498
5.760
6.156
6.797
5.695
1.722
1.706
1.465
1.510
1.184
ROTI
33.498
32.613
27.293
25.317
24.284
0.389
0.808
1.315
1.232
1.277
SKLT
5.615
5.754
6.745
7.329
7.311
0.743
0.929
1.162
1.162
1.480
STTP
5.521
5.127
5.241
5.922
6.616
0.907
1.156
1.118
1.080
0.903
ULTJ
4.067
5.431
5.630
4.770
4.145
0.554
0.444
0.395
0.288
0.265
GGRM
1.318
1.458
1.567
1.595
1.525
0.592
0.546
0.726
0.752
0.671
HMSP
4.025
3.915
3.330
3.463
3.688
0.899
0.972
0.936
1.103
0.187
DVLA
3.235
3.473
2.421
2.391
2.952
0.275
0.277
0.301
0.285
0.414
INAF
4.578
4.443
5.028
4.722
5.001
0.830
0.828
1.191
1.109
1.588
KAEF
5.798
5.221
5.236
4.721
4.649
0.433
0.446
0.522
0.639
0.738
KLBF
3.293
3.718
3.220
2.895
3.051
0.270
0.278
0.331
0.266
0.252
MERK
3.508
2.799
1.472
1.869
2.826
0.154
0.366
0.361
0.294
0.355
PYFA
1.947
2.238
2.040
2.377
2.334
0.432
0.549
0.865
0.789
0.580
SQBB
5.101
4.886
4.305
4.774
4.351
0.196
0.221
0.207
0.245
0.311
TSPC
5.418
5.557
4.685
4.446
4.425
0.395
0.382
0.400
0.353
0.449
MRAT
3.227
3.186
2.399
2.431
2.196
0.179
0.180
0.164
0.299
0.318
TCID
4.467
4.337
4.232
3.765
3.582
0.108
0.150
0.239
0.444
0.214
UNVR
6.769
6.924
7.225
7.896
7.715
1.848
2.020
2.137
2.105
2.258
MBTO
5.133
6.444
5.943
5.173
4.649
0.352
0.403
0.356
0.407
0.476
KICI
1.974
1.994
1.670
1.691
1.394
0.360
0.427
0.329
0.230
0.433
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Lampiran 10 : Data Variabel TDAR dan TIER Periode 2011-2015 Kode
Total Debt to Asset Ratio 2011 2012 2013 2014 2015
Times Interest Earned Ratio 2011 2012 2013 2014 2015
ADES
0.602
0.463
0.400
0.414
0.497
1.499
5.069
5.428
4.866
3.633
AISA
0.490
0.474
0.531
0.513
0.562
1.571
2.398
2.747
2.482
2.094
CEKA
0.508
0.549
0.485
0.581
0.569
6.717
6.610
7.402
1.397
4.070
DLTA
0.177
0.197
0.220
0.229
0.182
59.660
105.623
125.532
75.934
276.767
ICBP
0.296
0.327
0.376
0.396
0.383
58.975
56.510
17.957
15.331
12.769
INDF
0.410
0.425
0.509
0.520
0.530
6.786
5.837
1.683
4.011
1.861
MLBI
0.566
0.714
0.446
0.752
0.635
118.510
95.451
26.002
13.474
15.362
MYOR
0.633
0.630
0.594
0.602
0.542
5.058
4.297
5.280
1.478
4.332
ROTI
0.280
0.447
0.568
0.552
0.561
14.256
18.407
8.641
5.397
4.192
SKLT
0.426
0.482
0.538
0.537
0.597
2.284
3.785
3.205
3.553
3.211
STTP
0.476
0.536
0.528
0.519
0.474
6.121
3.466
3.716
2.842
3.352
ULTJ
0.356
0.307
0.283
0.224
0.517
5.673
38.330
54.899
92.384
302.798
GGRM
0.372
0.350
0.421
0.429
0.402
26.146
11.172
7.857
5.253
6.040
HMSP
0.473
0.493
0.483
0.524
0.158
503.441
385.863
210.057
289.318
100.651
DVLA
0.216
0.217
0.231
0.221
0.293
16.222
20.102
16.371
6.048
9.713
INAF
0.454
0.453
0.544
0.526
0.614
2.587
2.950
-2.042
0.190
0.348
KAEF
0.302
0.309
0.343
0.390
1.210
19.239
40.495
29.477
11.746
9.356
KLBF
0.213
0.217
0.249
0.210
0.201
150.870
131.789
89.816
53.139
113.759
MERK
0.154
0.268
0.265
0.227
0.262
669.565
380.977
697.773
676.759
611.798
PYFA
0.302
0.354
0.464
0.441
0.367
7.149
3.491
2.644
0.702
0.815
SQBB
0.164
0.181
0.170
0.197
0.237
201.105
203.943
4.910
5.810
236.745
TSPC
0.283
0.276
0.286
0.261
0.310
85.739
117.311
113.736
76.721
121.852
MRAT
0.152
0.153
0.141
0.230
0.242
47.318
37.824
-6.429
3.735
0.615
TCID
0.098
0.131
0.193
0.307
0.176
103.676
105.372
103.409
80.237
396.951
UNVR
0.649
0.669
0.681
0.678
0.693
210.370
93.875
356.036
79.913
64.960
MBTO
0.261
0.287
0.262
0.289
0.331
14.617
20.664
5.083
1.116
-2.282
KICI
0.264 0.299 0.247 0.187 Sumber diolah dari : www.idx.co.id
0.302
1.431
6.146
16.718
7.736
2.856
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Lampiran 11 : Data Variabel PL dan DACC Periode 2011-2015 Kode
2011
Perubahan Laba 2012 2013 2014
2015
2011
Discretionary Accrual 2012 2013 2014
2015
ADES
-0.183
2.223
-0.332
-0.443
0.168
2.622
-4.057
4.031
2.709
4.906
AISA
0.873
0.692
0.367
0.090
-0.011
0.952
-1.813
-1.019
0.034
0.307
CEKA
2.258
-0.394
0.115
-0.370
1.599
2.232
6.613
9.834
-2.181
1.874
DLTA
0.039
0.407
0.267
0.065
-0.333
1.107
3.750
7.889
1.638
2.429
ICBP
0.130
0.105
-0.021
0.133
0.155
0.526
14.341
14.625
-1.081
0.049
INDF
0.243
-0.023
-0.285
0.531
-0.291
1.328
-9.599
-9.473
8.702
0.004
MLBI
0.145
-0.106
1.583
-0.321
-0.375
0.921
0.790
3.648
1.700
0.878
MYOR
-0.032
0.540
0.422
-0.613
2.051
1.096
-0.310
0.099
-0.473
0.103
ROTI
0.162
0.287
0.059
0.193
0.435
2.467
0.007
2.714
-0.545
0.949
SKLT
0.236
0.332
0.437
0.473
0.191
5.165
6.011
18.632
3.306
7.441
STTP
0.001
0.749
0.533
0.080
0.502
17.796
1.253
3.764
0.162
1.358
ULTJ
-0.056
2.488
-0.080
-0.129
0.848
0.780
-2.692
-1.293
-0.606
0.759
GGRM
0.176
-0.179
0.077
0.239
0.188
17.208
-3.240
-3.132
1.535
-0.076
HMSP
0.256
0.233
0.088
-0.059
0.018
9.447
-41.987
-42.056
1.894
0.399
DVLA
0.091
0.232
-0.155
-0.357
0.333
1.426
1.655
4.543
1.154
1.909
INAF
1.943
0.148
-2.279
-1.115
-0.200
1.953
1.801
4.417
1.003
2.770
KAEF
0.238
0.198
0.048
0.196
-0.019
1.725
0.295
1.844
1.337
0.835
KLBF
0.133
0.166
0.110
0.077
-0.031
0.431
-1.755
-1.439
-0.318
0.146
MERK
0.946
-0.534
0.627
0.038
-0.217
2.910
3.042
8.597
1.007
3.434
PYFA
0.232
0.026
0.167
-0.570
0.160
9.888
14.270
37.617
7.616
14.318
SQBB
0.296
0.127
0.106
0.102
-0.089
3.115
4.371
12.288
3.078
5.426
TSPC
0.185
0.083
0.005
-0.083
-0.097
1.261
-0.760
-0.064
-0.007
0.382
MRAT
-0.155
0.103
-1.218
-2.053
-0.852
0.878
3.915
10.765
3.109
5.006
TCID
0.065
0.074
0.065
0.098
2.097
1.441
0.510
-11.230
0.139
1.532
UNVR
0.230
0.162
0.106
0.107
-0.013
0.762
-2.070
-1.743
1.747
0.083
MBTO
0.160
0.067
-0.645
-0.740
-4.340
3.230
3.158
8.284
2.158
3.965
-0.891
5.346
2.284
-0.323
-3.587
11.473
19.656
52.633
13.341
25.620
KICI
Sumber diolah dari : www.idx.co.id
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Lampiran 12 : Hasil Uji Statistik Deskriptif
Descriptive Statistics N CR CSR ATR CTO ROA ROE GPM NPM TATO WCTO RTO FATO ITO DER DAR TIER PL DACC Valid N (listwise)
135 135 135 135 135 135 135 135 135 135 135 135 135 135 135 135 135 135 135
Minimum .514 .005 .160 1.537 -.097 -.139 .061 -.142 .488 -881.082 1.918 1.119 1.245 .108 .098 -6.429 -4.340 -42.056
Maximum 11.743 3.878 6.877 268.101 .657 1.435 .876 .351 4.281 75.949 64.783 21.502 33.498 3.029 1.210 697.773 5.346 52.633
Mean 2.84544 .74575 1.86668 31.91670 .13959 .25202 .39146 .10129 1.35286 -7.64389 10.76311 5.57552 5.36277 .75777 .39295 74.01807 .12786 2.92618
Std. Deviation 1.872907 .803636 1.376798 49.261362 .127814 .304843 .175926 .085009 .577172 89.301701 11.432083 3.942552 5.027579 .546892 .172562 139.767405 .953785 9.290123
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Lampiran 13 : Hasil Uji Asumsi Klasik
One-Sample Kolmogorov-Smirnov Test Unstandardized Residual N Normal Parametersa,,b Most Extreme Differences
Kolmogorov-Smirnov Z Asymp. Sig. (2-tailed)
Mean Std. Deviation Absolute Positive Negative
135 .0000000 .70034567 .207 .207 -.119 2.407 .000
a. Test distribution is Normal. b. Calculated from data.
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One-Sample Kolmogorov-Smirnov Test Unstandardized Residual N Normal Parametersa,,b Most Extreme Differences
135 .0000000 1.23573792 .074 .064 -.074 .856 .457
Mean Std. Deviation Absolute Positive Negative
Kolmogorov-Smirnov Z Asymp. Sig. (2-tailed) a. Test distribution is Normal. b. Calculated from data.
Coefficientsa Unstandardized Coefficients Model 1
(Constant)
B
Std. Error .743
1.167
CR
.009
.178
CSR
-.668
ATR LnCTO
Standardized Coefficients Beta
Collinearity Statistics t
Sig.
Tolerance
VIF
.637
.526
.013
.053
.958
.109
9.205
.401
-.394
-1.669
.098
.117
8.574
.040
.306
.041
.132
.895
.068
14.705
.088
.189
.079
.463
.644
.224
4.466
ROA
12.396
5.332
1.134
2.325
.022
.027
36.694
ROE
-1.955
1.915
-.432
-1.021
.309
.036
27.540
GPM
-1.150
1.074
-.148
-1.070
.287
.338
2.955
NPM
-3.684
4.889
-.218
-.753
.453
.077
12.943
TATO
-1.188
.551
-.502
-2.158
.033
.120
8.353
LnWCTO
-.183
.178
-.142
-1.030
.305
.342
2.924
RTO
-.041
.014
-.346
-2.856
.005
.443
2.260
FATO
.118
.047
.342
2.541
.012
.358
2.791
LnITO
-.144
.260
-.065
-.553
.581
.470
2.129
DER
.007
.889
.003
.007
.994
.051
19.547
DAR
.260
2.303
.033
.113
.910
.077
13.062
-.280
.111
-.382
-2.524
.013
.283
3.535
LNTIER
a. Dependent Variable: LnPL
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Coefficientsa Unstandardized Coefficients Model 1
B
(Constant)
Standardized Coefficients
Std. Error .953
.861
CR
.015
.106
CSR
-.590
Beta
Collinearity Statistics t
Sig.
Tolerance
VIF
1.107
.271
.020
.139
.890
.300
3.335
.281
-.347
-2.095
.038
.232
4.314
.040
.168
.036
.240
.811
.279
3.583
ROA
6.363
1.830
.582
3.478
.001
.227
4.403
GPM
-1.445
.872
-.186
-1.657
.100
.504
1.984
TATO
-.812
.311
-.343
-2.610
.010
.368
2.719
LnWCTO
-.122
.167
-.095
-.731
.466
.380
2.633
RTO
-.040
.014
-.334
-2.849
.005
.464
2.155
FATO
.116
.042
.336
2.796
.006
.441
2.268
LnITO
-.150
.231
-.068
-.649
.517
.585
1.709
DER
-.454
.339
-.182
-1.342
.182
.346
2.892
LnTIER
-.331
.098
-.452
-3.385
.001
.357
2.798
LnCTO
a. Dependent Variable: LnPL
Model Summaryb Model
R
1
.472
a
R Square
Adjusted R Square
Std. Error of the Estimate
Durbin-Watson
.223
.147
1.26070
1.960
a. Predictors: (Constant), LnTIER, LnITO, LnCTO, GPM, FATO, DER, RTO, LnWCTO, TATO, CR, CSR, ROA b. Dependent Variable: LnPL
ANOVAb Model 1
Sum of Squares
df
Mean Square
F
Sig.
Regression
55.681
12
4.640
2.919
.001a
Residual
193.904
122
1.589
Total
249.585
134
a. Predictors: (Constant), LnTIER, LnITO, LnCTO, GPM, FATO, DER, RTO, LnWCTO, TATO, CR, CSR, ROA b. Dependent Variable: LnPL
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Coefficientsa Unstandardized Coefficients Model 1
B
Std. Error
1.497
.576
CR
.017
.071
CSR
.045
LnCTO
.078
ROA
Standardized Coefficients t
Sig.
Tolerance
VIF
2.600
.010
.039
.244
.807
.300
3.335
.188
.043
.112
.116
.238
.812
.232
4.314
.699
.486
.279
3.583
.860
1.223
.130
.703
.484
.227
4.403
GPM
-.987
.583
-.210
-1.693
.093
.504
1.984
TATO
-.034
.208
-.024
-.163
.871
.368
2.719
LnWCTO
.007
.112
.009
.062
.951
.380
2.633
RTO
-.015
.009
-.201
-1.559
.122
.464
2.155
FATO
-.017
.028
-.083
-.624
.534
.441
2.268
LnITO
-.155
.154
-.116
-1.007
.316
.585
1.709
DER
-.063
.226
-.041
-.277
.782
.346
2.892
LnTIER
-.016
.065
-.037
-.248
.804
.357
2.798
(Constant)
Beta
Collinearity Statistics
a. Dependent Variable: Abs_Res2
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Lampiran 14 : Hasil Uji Hipotesis ANOVAb Model 1
Sum of Squares
Df
Mean Square
F
Sig.
Regression
55.681
12
4.640
2.919
.001a
Residual
193.904
122
1.589
Total
249.585
134
a. Predictors: (Constant), LnTIER, LnITO, LnCTO, GPM, FATO, DER, RTO, LnWCTO, TATO, CR, CSR, ROA b. Dependent Variable: LnPL
Coefficientsa Unstandardized Coefficients Model 1
B
(Constant)
Std. Error .953
.861
CR
.015
.106
CSR
-.590
Standardized Coefficients Beta
Collinearity Statistics t
Sig.
Tolerance
VIF
1.107
.271
.020
.139
.890
.300
3.335
.281
-.347
-2.095
.038
.232
4.314
.040
.168
.036
.240
.811
.279
3.583
ROA
6.363
1.830
.582
3.478
.001
.227
4.403
GPM
-1.445
.872
-.186
-1.657
.100
.504
1.984
TATO
-.812
.311
-.343
-2.610
.010
.368
2.719
LnWCTO
-.122
.167
-.095
-.731
.466
.380
2.633
RTO
-.040
.014
-.334
-2.849
.005
.464
2.155
FATO
.116
.042
.336
2.796
.006
.441
2.268
LnITO
-.150
.231
-.068
-.649
.517
.585
1.709
DER
-.454
.339
-.182
-1.342
.182
.346
2.892
LnTIER
-.331
.098
-.452
-3.385
.001
.357
2.798
LnCTO
a. Dependent Variable: LnPL
Model Summaryb Model 1
R .472
a
R Square
Adjusted R Square
Std. Error of the Estimate
Durbin-Watson
.223
.147
1.26070
1.960
a. Predictors: (Constant), LnTIER, LnITO, LnCTO, GPM, FATO, DER, RTO, LnWCTO, TATO, CR, CSR, ROA b. Dependent Variable: LnPL
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Lampiran 15 : Hasil Uji Variabel Intervening 1. . Coefficientsa Unstandardized Coefficients Model 1
B
(Constant)
Standardized Coefficients
Std. Error
-3.141
Tolerance
VIF
.771
.442
.300
3.335
1.705
-.304
-1.842
.068
.232
4.314
.721
1.015
.107
.711
.479
.279
3.583
ROA
11.377
11.080
.171
1.027
.307
.227
4.403
GPM
1.821
5.281
.039
.345
.731
.504
1.984
TATO
-3.295
1.884
-.229
-1.749
.083
.368
2.719
LnWCTO
.080
1.012
.010
.079
.937
.380
2.633
RTO
.128
.085
.176
1.506
.135
.464
2.155
FATO
.605
.252
.287
2.403
.018
.441
2.268
LnITO
-1.516
1.398
-.113
-1.085
.280
.585
1.709
DER
-2.131
2.051
-.140
-1.039
.301
.346
2.892
-.679
.593
-.152
-1.146
.254
.357
2.798
LnTIER
.643
Sig.
.112
LnCTO
.496
T
.178
CSR
5.214
Beta
1.355
CR
7.064
Collinearity Statistics
a. Dependent Variable: DACC
2. Model Summaryb Model 1
R
R Square .480
a
.231
Adjusted R Square .155
Std. Error of the Estimate 7.634761
Durbin-Watson 1.840
a. Predictors: (Constant), LnTIER, LnITO, LnCTO, GPM, FATO, DER, RTO, LnWCTO, TATO, CR, CSR, ROA b. Dependent Variable: DACC
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3. Coefficientsa Unstandardized Coefficients Model 1
B
Standardized Coefficients
Std. Error
(Constant)
.934
.871
CR
.013
.107
CSR
-.581
Beta
Collinearity Statistics t
Sig.
Tolerance
VIF
1.072
.286
.018
.125
.901
.298
3.351
.287
-.342
-2.029
.045
.226
4.434
.038
.169
.034
.227
.821
.278
3.598
ROA
6.333
1.845
.580
3.432
.001
.225
4.441
GPM
-1.450
.876
-.187
-1.655
.100
.504
1.986
TATO
-.803
.316
-.340
-2.540
.012
.359
2.787
LnWCTO
-.122
.168
-.095
-.729
.467
.380
2.633
RTO
-.040
.014
-.337
-2.836
.005
.456
2.195
FATO
.115
.043
.331
2.683
.008
.421
2.375
LnITO
-.146
.233
-.066
-.626
.533
.579
1.726
DER
-.449
.341
-.180
-1.314
.191
.343
2.917
LnTIER
-.329
.099
-.449
-3.335
.001
.354
2.829
DACC
.003
.015
.016
.179
.858
.769
1.300
LnCTO
a. Dependent Variable: LnPL
4. Model Summaryb Std. Error of the Model
R 1
R Square .473a
.223
Adjusted R Square .140
Estimate
Durbin-Watson
1.26573
1.957
a. Predictors: (Constant), DACC, ROA, CR, LnCTO, LnITO, FATO, GPM, RTO, DER, LnWCTO, TATO, LnTIER, CSR b. Dependent Variable: LnPL
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