Pengaruh Informasi Arus Kas Terhadap Tingkat Likuiditas Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia
Lampiran 1 Daftar Arus Kas No Kode Saham Company Year Cash from Operation Cash from Investing Cash from Finance Liquidity (current ratio)
1 ADES Akasha Wira International Tbk 2010 -29.748.000 -104.020.000 110.967.000 1,51 2011 57.228.000 346.000 -58.457.000 1,71 2012 87.274.000 -28.035.000 -34.676.000 1,94
2 CEKA Cahaya Kalbar Tbk 2010 -206.699.334.647 -23.701.895.832 232.454.009.972 1,67 2011 126.233.750.999 -14.030.739.102 -108.112.000.000 1,69 2012 165.931.107.445 -280.032.644.829 117.731.000.000 1,03
3 DAVO Davomas Abadi Tbk 2010 -257.447.234.929 79.584.106.174 191,16 2011 201.101.607.109 62.181.824.604 -92.140.984.577 54,16 2012 -91.659.957.226 665.010.900 27.600.000.000 1873,41
4 DLTA Delta Djakarta Tbk 2010 31.742.557.000 -16.970.122.000 -171.895.005.000 6,33 2011 177.327.565.000 -7.544.921.000 -152.095.561.000 6,01 2012 72.094.553.000 -4.556.840.000 -187.830.906 6,45
5 ICBP Indofood CBP Sukses Makmur Tbk 2010 2.252.042.000 -644.937.000 -548.384.000 2,60 2011 2.174.427.000 -547.827.000 -998.527.000 2,87 2012 3.041.616.000 -63.700.000 -592.602.000 2,76
6 INDF Indofood Sukses Makmur Tbk 2010 6.989.734.000 -2.080.903.000 1.033.719.000 2,04 2011 4.968.991.000 -3.098.274.000 782.066.000 1,91 2012 7.407.134.000 -5.077.920.000 -2.308.723.000 2,00
7 MYOR Mayora Indah Tbk 2010 238.253.948.429 -372.158.975.166 -84.658.400.000 2,58 2011 -607.939.545.937 -929.382.752.946 1.390.050.746.668 2,22 2012 830.244.056.569 -699.360.306.502 879.470.158.427 2,76
8 MLBI Multi Bintang Indonesia 2010 320.056.000 -139.202.000 -311.431.000 0,94 2011 671.755.000 -182.991.000 -446.941.000 0,99 2012 315.738.000 -72.032.000 -75.051.000 0,92
8QLYHUVLWDV 6 XPDWHUD 8WDUD
9 ROTI Nippon Indosari Corporindo Tbk 2010 95.377.823.496 -121.024.146.653 89.015.448.842 2,30 2011 148.431.210.737 -227.919.146.653 7.226.273.618 1,28 2012 189.081.795.465 -429.596.376.405 229.617.609.920 1,12
10 PSDN Prashida Aneka Niaga Tbk 2010 -4.564.741.254 -14.793.092.110 947.756.714 1,37 2011 20.800.798.709 -18.885.268.233 4.073.873.337 1,54 2012 10.746.296.476 -7.171.434.549 40.292.122.646 1,61
11 SKLT Sekar Laut Tbk 2010 8.089.259.673 -8.655.552.439 -4.241.300.140 1,93 2011 10.232.581.561 -8.436.270.482 -4.797.356.014 1,74 2012 15.260.831.786 -20.744.042.190 -6.517.247.920 1,41
12 STTP Siantar Top Tbk 2010 -13.517.981.904 -27.219.453.753 41.368.392.867 1,71 2011 89.728.684.467 -295.364.823.989 203.678.079.895 0,95 2012 24.460.960.446 -186.333.476.390 163.812.211.037 1,00
13 AISA Tiga Pilar Sejahtera Food Tbk 2010 -23.124.669.985 -124.075.353.832 136.768.758.142 1,29 2011 31.116.957.526 -37.506.077.662 3.131.037.021 1,87 2012 -29.292.223.029 -13.376.762.089 72.024.903.340 2,14
14 ALTO Tri Banyan Tirta Tbk 2010 0 0,00 2011 29.662.000 -803.573.000 -155.329.000 1,89
2012 109.316.000 -486.582.000 1.397.757.000 1,27
15 ULTJ Ultra Jaya Milk Industry and Trading Company Tbk 2010 207.010.578.870 -191.306.272.420 159.837.725.775 2,00
2011 171.573.537.324 -114.872.582.626 -146.175.375.490 4,17 2012 324.735.473.474 -34.322.782.091 -103.312.344.275 7,90
8QLYHUVLWDV 6 XPDWHUD 8WDUD
Lampiran 2 Daftar Sampel Penelitian No Kode Nama Saham Emiten
12 ROTI Nippon Indosari Corporindo Tbk
1 -29748000 -104020000 110967000 1,51 2 -206699334647 -23701895832 232454009972 1,67 3 -257447234929 79584106174 191,16 4 31742557000 -16970122000 -171895005000 6,33 5 2252042000 -644937000 -548384000 2,60 6 6989734000 -2080903000 1033719000 2,04 7 238253948429 -372158975166 -84658400000 2,58 8 320056000 -139202000 -311431000 0,94 9 95377823496 -121024146653 89015448842 2,30 10 -4564741254 -14793092110 947756714 1,37 11 8089259673 -8655552439 -4141300140 1,93 12 -13517981904 -27219453753 41368392867 1,71 13 -23124669985 -124075353832 136768758142 1,29 14 0
X3 Cash form Financing Y Liquidity (current ratio)
X2 Cash form Investing
X1 Cash form Operation
Lampiran 3 Data Variabel Penelitian Sebelum di Transform
15 ULTJ Ultrajaya Milk Industry and Trading Company Tbk
14 STTP Siantar Top Tbk
13 SKLT Sekar Laut Tbk
11 PSDN Prashida Aneka Niaga Tbk
1 ADES Akasha Wira International Tbk
10 MYOR Mayora Indah Tbk
9 MLBI Multi Bintang Indonesia Tbk
8 INDF Indofood Sukses Makmur Tbk
7 ICBP Indofood CBP Sukses Makmur Tbk
6 DLTA Delta Djakarta Tbk
5 DAVO Davomas Abadi Tbk
4 CEKA Cahaya Kalbar Tbk
3 ALTO Tri Banyan Tirta Tbk
2 AISA Tiga Pilar Sejahtera Food Tbk
0,00 15 207010578870 -191306272420 159837725775 2,00 16 57228000 346000 -58457000 1,71 17 126233750999 -14030739102 -108112000000 1,69 18 201101607109 62181824604 -92140984577 54,16
19 177327565000 -7544921000 -152095561000 6,01 20 2174427000 -547827000 -998527000 2,87 21 4968991000 -3098274000 782066000 1,91 22 -607939545937 -929382752946 1390050746668 2,22 23 671755000 -182991000 -446941000 0,99 24 148431210737 -227919146653 7226237618 1,28 25 20800798709 -18885268233 4073873337 1,54 26 10232581561 -8436270482 -4797356014 1,74 27 89728684467 -295364823989 203678079895 0,95 28 31116957526 -37506077662 3131037021 1,87 29 29662000 -803573000 -155329000 1,89 30 171573537324 -114872582626 -146175375490 4,17 31 87274000 -28035000 -34676000 1,94 32 165931107445 -280032644829 117731000000 1,03 33 -91659957226 665010900 27600000000 1873,41 34 72094553000 -4556840000 -187830906 6,45 35 3041616000 -63700000 -592602000 2,76 36 7407134000 -5077920000 -2308732000 2,00 37 830244056569 -699360306502 879470158427 2,76 38 315738000 -72032000 -75051000 0,92 39 189081795465 -429596376405 229617609920 1,12 40 10746296476 -7171434549 40292122646 1,61 41 15260831786 -20744042190 -6517247920 1,41 42 24460960466 -186333476390 163812211037 1,00 43 -29292223029 -13376762089 72042903340 2,14 44 109316000 -486582000 1397757000 1,27 45 324735473474 -34322782091 -103312344275 7,90
25.16
20.12
0.95
6
22.66
21.45
20.75
0.71
7
26.19
26.64
0.94
21.53
8
19.58
18.75 19.55 -0.06
9
25.28
25.51
25.21
0.83 10 22.24
23.41
20.66
20.28
5
Lampiran 4 Data Variabel Penelitian Setelah di Transform
23.88
X1 Cash form Operation
X2 Cash form Investing
X3 Cash form Financing Y Liquidity (current ratio)
1
17.20
18.46
18.52
0.41
2
26.05
26.17
1.84
0.51
3
26.27
25.10
0.0
5.25
4
24.18
23.55
25.87
0.31
11 22.81
20.31
22.34
1.01 36 22.72
20.20
17.96
1.86 35 21.83
19.05
22.23
7.53 34 25.00
24.04
0.02 33 25.24
0.69 37 27.44
25.49
26.35
0.66 32 25.83
17.36
17.14
1.42 31 18.28
25.70
25.46
0.63 30 25.86
21.55
27.27
20.50
25.82
25.36
24.25
0.23 45 26.50
21.05
20.00
0.76 44 18.50
25.00
23.31
0.0 43 24.10
25.95
27.50
0.34 42 23.92
22.59
23.75
0.47 41 23.44
24.41
22.69
0.11 40 23.09
26.15
26.78
1.01 38 19.57 18.09 18.13 -0.08 39 25.96
18.86
0.62 29 17.20
22.88
0.00 15 26.05
0.52 18 26.02
25.40
23.36
0.53 17 25.56
17.88
12.75
0.69 16 17.86
25.79
25.97
0.00
25.24
0.00
0.25 14 0.00
25.64
25.54
0.53 13 23.86
24.44
24.02
0.65 12 23.32
22.14
24.85
3.99 19 25.90
21.86
26.15
24.34
0.55 27 25.22 26.41 26.03 -0.05 28 24.16
22.29
22.85
0.43 26 23.04
22.12
23.66
0.24 25 23.75
22.70
0.79 23 20.32 19.02 19.91 -0.01 24 25.78
22.74
27.96
27.55
0.64 22 27.13
20.47
21.85
1.05 21 22.32
20.72
20.12
1.79 20 21.50
25.74
2.06
Lampiran 5 Statistik Deskriptif Descriptive Statistics N Minimum Maximum Mean Std. Deviation cash form operation ,00 27,44 22,8977 4,45429
45 cash form investing 45 ,00 27,56 22,3487 4,63858 cash form finance
45 ,00 27,96 21,9287 5,58215 liqudity 45 -,08 7,54 ,9735 1,40582 Valid N (listwise)
45 Lampiran 6
Hasil Uji Normalitas One-Sample Kolmogorov-Smirnov Test Unstandardized Residual
N a,b
45 Normal Parameters Mean ,0000000 Std. Deviation 1,06174971 Most Extreme Differences Absolute ,185 Positive ,185
Negative -,117 Kolmogorov-Smirnov Z 1,238 Asymp. Sig. (2-tailed) ,093 a. Test distribution is Normal.
b. Calculated from data.
Lampiran 7 Grafik Histogram Lampiran 8 Grafik Normal P-P Plot of Regression Standardized Residual
Lampiran 9 Uji Multikolinearitas
Tabel 4.4 Uji Multikolinearitasa Coefficients
Standardiz Unstandardized ed Collinearity Coefficients Coefficients Statistics Toleran
Model B Std. Error Beta t Sig. ce
VIF 1 (Constant) -,679 ,873 -,777 ,442
cash form ,512 ,104 1,622 4,936 ,000 ,129 7,761
operationcash form -,321 ,100 -1,061 -3,205 ,127 7,873
,003 investing
cash form -,132 ,041 -,522 -3,176 ,514 1,944
,003 finance
a. Dependent Variable: liqudity
Lampiran 10
Grafik Scatterplot Lampiran 11 Autokorelasi b Model Summary
Adjusted R Std. Error of the Model R R Square Square Estimate Durbin-Watson a 1 ,655 ,430 ,388 1,09991 2,195 a. Predictors: (Constant), cash form finance, cash form operation, cash form investing
b. Dependent Variable: liqudity Lampiran 12 Regresi Berganda
a Coefficients Standardiz ed
Unstandardized Coefficient Collinearity Coefficients s Statistics Toleran Model B Std. Error Beta T Sig. ce
VIF 1 (Constant) -,679 ,873 -,777 ,442
cash form ,512 ,104 1,622 4,936 ,000 ,129 7,761
operationcash form -,321 ,100 -1,061 -3,205 ,127 7,873
,003 investing
cash form -,132 ,041 -,522 -3,176 ,514 1,944
,003 finance
a. Dependent Variable: liqudity
Lampiran 13 Uji t Statistik
- ,321 ,100 -1,061 -3,205
- ,132 ,041 -,522 -3,176
44
a. Predictors: (Constant), cash form finance, cash form operation, cash form investing
Square Std. Error of the Estimate Durbin-Watson 1 ,655 a ,430 ,388 1,09991 2,195
2 ) Model Summary b Model R R Square Adjusted R
2 ) Koefisien Determinasi (R
b. Dependent Variable: liqudity Lampiran 15 Koefisien Determinasi (R
a. Predictors: (Constant), cash form finance, cash form operation, cash form investing
1 Regression 37,356 3 12,452 10,293 ,000 a Residual 49,602 41 1,210 Total 86,958
Coefficients a Model Unstandardized
a. Dependent Variable: liqudity Lampiran 14 Uji F Statistik ANOVA b Model Sum of Squares Df Mean Square F Sig.
,003 ,514 1,944
,003 ,127 7,873 cash form finance
,512 ,104 1,622 4,936 ,000 ,129 7,761 cash form investing
VIF 1 (Constant) -,679 ,873 -,777 ,442 cash form operation
Collinearity Statistics B Std. Error Beta Toleran ce
Coefficients Standardiz ed Coefficient s t Sig.
b. Dependent Variable: liqudity