Lampiran i PT. GOLD COIN INDONESIA MEDAN PROFIT & LOSS STATEMENT (IN IDR '000) CURRENCY : IDR '000 DESCRIPTION
2006
PERIODE 2007
2008
Gross Sales T/P
Rp 184,773,343
Rp 231,283,408
Rp 303,298,300
Gross Sales I/C Gross Sales Concessions T/P
Rp 613,046 Rp 185,386,389 Rp 2,551,736
Concessions I/C Concessions Sales T/P
Rp ‐ Rp 2,551,736 Rp 182,221,607
Rp 209,175 Rp 231,492,583 Rp 3,205,095 Rp ‐ Rp 3,205,095 Rp 228,078,313
Rp 586,342 Rp 303,884,642 Rp 3,778,679 Rp ‐ Rp 3,778,679 Rp 299,519,621
Sales I/C Sales Raw Material Cost Direct Labor Cost Overhead Cost Packing Material Cost Finished Good Cost Exch. Diff. Cost (Sales Raw & Pack Materials)
Rp 613,046 Rp 182,834,653 Rp 7,434,867 Rp 1,524,664 Rp 5,570,199 Rp 2,352,867 Rp 140,833,939 Rp (718,600) Rp ‐
Rp 209,175 Rp 228,287,488 Rp 2,934,297 Rp 1,624,313 Rp 6,550,755 Rp 3,437,322 Rp 195,376,448 Rp 145,178 Rp (567,136)
Rp 586,342 Rp 300,105,963 Rp 929,123 Rp 1,841,833 Rp 7,619,696 Rp 4,146,848 Rp 268,276,049 Rp 4,803,866 Rp (910,173)
Cost of Sales GP on Sales Salaries + Wages Personnel Allowance Social Benefit
Rp 156,997,936 Rp 25,836,717 Rp 1,359,869 Rp 194,486 Rp 183,033
Rp 286,707,242 Rp 13,398,721 Rp 1,272,123 Rp 233,990 Rp 249,204
Employee Training Other Personnel Cost Transportation Expenses Travel + Entertainment Rent + Utilities Leasing Charges Office + Communication Advertising + Promotion Delivery Expenses
Rp 26,870 Rp 73,342 Rp 542,586 Rp 68,920 Rp 19,936 Rp 23,487 Rp 262,565 Rp 13,894 Rp 102,609
Insurance Expenses Professional Fees
Rp 3,354 Rp ‐
Allocated (Income) / Expenses Other Operating (Inc.) / Exps Depreciation Specific Bad Debts Provision A/R Write Off
Rp ‐ Rp 72,960 Rp 25,397 Rp 1,694,589 Rp (73,917)
Rp 209,501,177 Rp 18,786,311 Rp 1,438,686 Rp 231,918 Rp 144,771 Rp 2,694 Rp 106,624 Rp 516,772 Rp 111,327 Rp 93,529 Rp 21,698 Rp 256,560 Rp 213,889 Rp 142,329 Rp 9,402 Rp 47,373 Rp ‐ Rp 85,452 Rp 30,154 Rp 2,866,598 Rp (308,467)
Specific Inventory Provision Operating Expenses Operating Profit / (Loss)
Rp (283,704) Rp 4,310,276 Rp 21,526,441
Rp (414,356) Rp 5,596,953 Rp 13,189,358
Rp 123,081 Rp 2,823,243 Rp 10,575,478
Rp 27,187 Rp 80,446 Rp 525,654 Rp 149,661 Rp 43,906 Rp 20,119 Rp 257,882 Rp 276,669 Rp 133,485 Rp 39,681 Rp 169,756 Rp ‐ Rp 95,659 Rp (140,333) Rp (461,876) Rp (273,051)
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Operating Interest Income Operating Interest (Expense) (NFE Interest Expenses) Other Notional Income/(Exps.) Notional Profit / (Loss) Plus : Notional Expenses
Rp 21,526,441
Rp 10,575,478
Non ‐ Operating Interest Income Non ‐ Operating Interest (Expens Dividend Income Exchange Gain/ (Loss) Other Non ‐ Operating Income / (Ex Bad Debt General Provn. (Inc) / D Inventory General Provn. (Inc) / Regional / Corporate Offices Inc
Rp 7,262 Rp (503,651) Rp 178,566 Rp (4,142,450) Rp (598,778)
Extraord. Inc. / (Exps.)
Rp (838,406)
Rp 13,189,358 Rp 7,261 Rp (194,491) Rp (205,856) Rp (4,988,765) Rp (1,079,147) Rp ‐
Profit / (Loss) Before Tax
Rp 15,628,984
Rp 6,728,360
Rp 1,589,067
Income Tax
Rp (4,980,872)
Rp (2,761,326)
Rp (2,761,326)
Net Profit / (Loss)
Rp 10,648,112
Rp 3,967,034
Rp (1,172,259)
Rp 95,827 Rp (566,272) Rp (828,637) Rp (6,478,218) Rp (1,348,111) Rp 139,000
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Lampiran ii
Data Variabel Penelitian Tahun 2006-2008 (Sebelum Transformasi Data) Tahun/Bulan 2006
2007
2008
BBBL
BTKL
BOP
LK
1
105,722
102,586
397,642
2,415,283
2
242,690
131,099
500,697
1,555,598
3
527,208
107,912
424,466
1,603,288
4
595,369
827
446,159
2,019,750
5
369,214
126,028
485,758
1,444,229
6
874,637
122,237
541,939
1,782,560
7
923,112
127,012
456,073
1,474,014
8
1,028,487
129,570
315,479
1,438,806
9
742,001
126,821
489,734
1,583,182
10
2,057,334
157,471
453,422
1,838,819
11
29,062
141,137
439,733
4,832,828
12
-59,969
251,964
619,097
3,848,361
1
275,538
137,716
577,700
1,752,569
2
305,916
142,472
485,401
1,325,022
3
365,817
35,015
525,665
1,429,886
4
50,727
152,684
561,648
1,186,170
5
379,436
138,674
557,300
1,363,553
6
361,974
138,312
532,845
1,019,278
7
536,329
134,529
538,519
1,402,161
8
470,982
129,637
494,197
1,078,994
9
76,474
145,563
592,127
1,772,964
10
84,020
169,982
511,408
1,597,113
11
0
183,136
521,172
1,556,013
12
27,084
116,593
652,773
3,302,588
1
74,509
169,873
508,814
1,279,319
2
128,789
161,338
694,705
1,476,365
3
64,963
159,570
596,208
1,599,958
4
39,392
186,224
695,361
2,004,283
5
139,375
160,385
721,196
1,479,223
6
136,826
114,384
641,739
1,261,246
7
101,142
155,982
659,779
1,296,076
8
98,433
159,148
781,874
2,531,662
9
99,967
129,637
494,197
1,614,265
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10
23,420
145,563
592,127
-4,687,902
11
22,162
183,136
521,172
-5,493,559
12
145
116,593
712,524
9,037,786
Data Variabel Penelitian Tahun 2006-2008 (Setelah Transformasi Data) Tahun/Bulan 2006
2007
2008
1 2 3 4 5 6 7 8 9 10 11 12 1 2 3 4 5 6 7 8 9 10 11 12 1 2 3 4 5
BBBL 11.57 12.40 13.18 13.30 12.82 13.68 13.74 13.84 13.52 14.54 10.28 . 12.53 12.63 12.81 10.83 12.85 12.80 13.19 13.06 11.24 11.34 . 10.21 11.22 11.77 11.08 10.58 11.84
BTKL 11.54 11.78 11.59 6.72 11.74 11.71 11.75 11.77 11.75 11.97 11.86 12.44 11.83 11.87 10.46 11.94 11.84 11.84 11.81 11.77 11.89 12.04 12.12 11.67 12.04 11.99 11.98 12.13 11.99
BOP 12.89 13.12 12.96 13.01 13.09 13.20 13.03 12.66 13.10 13.02 12.99 13.34 13.27 13.09 13.17 13.24 13.23 13.19 13.20 13.11 13.29 13.14 13.16 13.39 13.14 13.45 13.30 13.45 13.49
LK 14.70 14.26 14.29 14.52 14.18 14.39 14.20 14.18 14.27 14.42 15.39 15.16 14.38 14.10 14.17 13.99 14.13 13.83 14.15 13.89 14.39 14.28 14.26 15.01 14.06 14.21 14.29 14.51 14.21
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6 7 8 9 10 11 12
11.83 11.52 11.50 11.51 10.06 10.01 4.98
11.65 11.96 11.98 11.77 11.89 12.12 11.67
13.37 13.40 13.57 13.11 13.29 13.16 13.48
14.05 14.07 14.74 14.29 . . 16.02
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Lampiran iii
Statistik Descriptives (Sebelum Transformasi Data)
Descriptive Statistics N
Minimum
Maximum
Mean
Std. Deviation
Biaya Bahan Baku Langsung
36
-59969
2057334
313841.31
412535.689
Biaya Tenaga Kerja
36
827
251964
138633.61
40847.277
Biaya Overhead Pabrik
36
315479
781874
548351.39
100781.114
Laba Kotor
36
-5493559
9037786
1611715.31
2184248.138
Valid N (listwise)
36
Langsung
Statistik Descriptives (Setelah Transformasi Data)
Descriptive Statistics N
Minimum
Maximum
Mean
Std. Deviation
LN_BBBL
34
4.98
14.54
11.8894
1.71254
LN_BTKL
36
6.72
12.44
11.6906
.90151
LN_BOP
36
12.66
13.57
13.1980
.18709
LN_LK
34
13.83
16.02
14.3824
.44260
Valid N (listwise)
32
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Lampiran iv
Hasil Uji Normalitas (Sebelum Transformasi Data) One-Sample Kolmogorov-Smirnov Test Laba Kotor N
36
Normal Parametersa,,b
Mean
1611715.31
Std. Deviation Most Extreme Differences
2184248.138
Absolute
.338
Positive
.259
Negative
-.338
Kolmogorov-Smirnov Z
2.025
Asymp. Sig. (2-tailed)
.001
a. Test distribution is Normal. b. Calculated from data.
Hasil Uji Normalitas (Setelah Transformasi Data) One-Sample Kolmogorov-Smirnov Test LN_LK N Normal Parameters
34 a,,b
Mean Std. Deviation
Most Extreme Differences
Kolmogorov-Smirnov Z Asymp. Sig. (2-tailed)
14.3824 .44260
Absolute
.227
Positive
.227
Negative
-.136 1.322 .061
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a. Test distribution is Normal. b. Calculated from data.
Grafik Normal P-P Plot (Sebelum Transformasi Data)
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Grafik Normal P-P Plot (Setelah Transformasi Data)
Hasil Uji Multikolinieritas
Collinearity Statistics Model 1
Tolerance
VIF
LN_BBBL
.734
1.362
LN_BTKL
.946
1.057
LN_BOP
.715
1.398
(Constant)
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Hasil Uji Autokorelasi b
Model Summary
Std. Error of the Model 1
R
R Square a
.765
.585
Adjusted R Square
Estimate
.541
.29379
Durbin-Watson 1.792
a. Predictors: (Constant), LN_BOP, LN_BTKL, LN_BBBL b. Dependent Variable: LN_LK
Hasil Uji Heteroskedastisitas
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Lampiran vii
Hasil Uji Hipotesis ( Uji t )
a
Coefficients
Standardized Unstandardized Coefficients Model 1
B
Coefficients
Std. Error
Beta
(Constant)
24.381
4.373
LN_BBBL
-.219
.036
LN_BTKL
-.075
LN_BOP
-.494
t
Sig. 5.575
.000
-.857
-6.031
.000
.058
-.163
-1.304
.203
.318
-.224
-1.554
.131
a. Dependent Variable: LN_LK
Hasil Uji Hipotesis ( Uji F )
b
ANOVA Model 1
Sum of Squares
Df
Mean Square
Regression
3.409
3
1.136
Residual
2.417
28
.086
Total
5.826
31
F 13.166
Sig. .000a
a. Predictors: (Constant), LN_BOP, LN_BTKL, LN_BBBL b. Dependent Variable: LN_LK
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