3. Variabel Current Ratio CR Sebelum Transformasi
No Kategori
Kode Perusahaan Current ratio
2006 2007
1 Food BEVERAGES AISA
1.08 0.75
2 Food BEVERAGES AQUA
7.18 7.09
3 Food BEVERAGES CEKA
2.47 1.36
4 Food BEVERAGES DAVO
5.98 9.27
5 Food BEVERAGES DLTA
3.75 4.17
6 pharmaceuticals DVLA
4.69 5.36
7 Food BEVERAGES FAST
1.07 1.28
8 Tobacco GGRM
1.89 1.93
9 Tobacco HMSP
1.68 1.78
10 pharmaceuticals INAF
1.48 1.31
11 Food BEVERAGES INDF
1.18 0.92
12 pharmaceuticals KAEF
2.13 2.06
13 pharmaceuticals KLBF
5.04 4.98
14 pharmaceuticals MERK
5.42 6.17
15 Food BEVERAGES MLBI
0.53 0.59
16 Consumer MRAT
9.25 7.68
17 Food BEVERAGES MYOR
3.91 2.93
Universitas Sumatera Utara
18 Food BEVERAGES PROD
3.74 4.05
19 tobacco RMBA
1.61 3.72
20 Food BEVERAGES SIPD
3.79 2.41
21 Food BEVERAGES SKLT
1.74 1.53
22 Food BEVERAGES SMAR
1.54 1.72
23 Food BEVERAGES STTP
2.69 1.77
24 Food BEVERAGES TBLA
1.48 1.81
25 Consumer TCID
8.78 17.61
26 Food BEVERAGES ULTJ
1.18 2.37
27 Food BEVERAGES UNVR
1.27 1.11
Universitas Sumatera Utara
4. Variabel Trade Payables Sesudah Transformasi
No Kategori
Kode Perusahaan Trade Payables
2006 2007
1 Food BEVERAGES AISA
17.33629675 18.21980003
2 Food BEVERAGES AQUA
16.29456679 16.04045838
3 Food BEVERAGES CEKA
16.28284709 17.10826862
4 Food BEVERAGES DAVO
18.96581504 18.78914294
5 Food BEVERAGES DLTA
16.25419873 17.01156801
6 pharmaceuticals DVLA
17.17380044 16.94935123
7 Food BEVERAGES FAST
17.93440138 18.12079113
8 tobacco GGRM
18.92293373 19.21789961
9 tobacco HMSP
19.830467 20.15497881
10 pharmaceuticals INAF
19.55200543 19.7816855
11 Food BEVERAGES INDF
20.89243967 21.32300523
12 pharmaceuticals KAEF
19.06051681 19.41416212
13 pharmaceuticals KLBF
19.65723883 19.60941097
14 pharmaceuticals MERK
16.72563048 16.54812328
15 Food BEVERAGES MLBI
17.58960394 17.58804158
16 Consumer MRAT
16.26617077 16.58365191
17 Food BEVERAGES MYOR
18.68433648 19.11822823
18 Food BEVERAGES PROD
17.30453565 17.3464781
Universitas Sumatera Utara
19 tobacco RMBA
18.19579818 18.56987631
20 Food BEVERAGES SIPD
18.21304138 18.83085475
21 Food BEVERAGES
SKLT 17.02259716
17.36334475 22
Food BEVERAGES SMAR
19.90186247 20.36118919
23 Food BEVERAGES
STTP 18.02498278
18.02498278 24
Food BEVERAGES TBLA
17.55643677 18.22496995
25 Consumer
TCID 16.11348504
14.90877524 26
Food BEVERAGES ULTJ
17.82632857 18.38774424
27 Food BEVERAGES
UNVR 20.36964907
20.57725577
Universitas Sumatera Utara
5. Variabel Trade Receivables Sesudah Transformasi