Pengaruh Ukuran Perusahaan, Variabilitas Persediaan, Variabilitas Harga Pokok Penjualan, Laba Sebelum Pajak, Dan Financial Leverage Terhadap Pemilihan Metode Akuntansi Persediaan Pada Perusahan Manufaktur Yang Terdaftar Di BEI Tahun 2010-2012

  Daftar Populasi dan Sampel Penenlitian Perusahaan Manufaktur

No Kode Nama Perusahaan Manufaktur KriteriaPe Sampel

nentuanSa mpel

  1 2 3 4

  1 AMFG √ √ x √

  2 ADES PT AkashaWira International Tbk √ √ √ √ Sampel 1

  3 ADMG PT Polychem Indonesia Tbk x √ √ √

  4 AISA √ √ √ √ Sampel 2

  5 AKKU √ √ √ √ Sampel 3

  6 AKPI PT ArghaKarya Prima Industry Tbk x √ √ √

  7 ALDO PT AlkindoNaratamaTbk x √ √ √

  8 ALKA √ √ √ √ Sampel 4

  9 ALMI PT Alumindo Light Metal Industry Tbk √ √ √ √ Sampel 5

  10 APLI PT Asiaplast Industries Tbk √ √ √ √ Sampel 6

  11 ARGO PT Argo PantesTbk √ √ √ √ Sampel 7

  12 ARNA PT Arwana Citra MuliaTbk √ √ x √

  13 ASII √ √ x √

  14 AUTO PT Astra Auto Part Tbk √ √ x √

  15 BIMA PT Primarindo Asia Infrastructure Tbk √ √ x √

  16 BRAM PT Indo KordsaTbk x x √ √

  17 BRNA √ √ √ x

  18 BRPT PT Barito PasificTbk √ x √ √

  19 BTON PT Beton Jaya ManunggalTbk x √ √ √

  32 PT Ever Shine Textile Industry Tbk √ √ x √

  41 HMSP PT Hanjaya Mandala SampoernaTbk √ √ X √

  40 HDTX PT Pan Asia Indosyntec Tbk √ √ √ √ Sampel 16

  39 GJTL PT Gajah Tunggal Tbk √ √ √ √ Sampel 15

  38 GGRM PT GudangGaramTbk √ √ √ √ Sampel 14

  37 GDYR PT Goodyear Indonesia Tbk √ X √ √

  36 GDST PT PTGunawanDianjaya Steel Tbk √ √ √ √ Sampel 13

  35 FPNI PT Titan Kimia Nusantara Tbk √ √ X √

  34 FASW PT Fajar Surya WisesaTbk √ √ √ √ Sampel 12

  33 ETWA PT EterindoWahanatamaTbk √ √ X √

  31 ERTX PT EratexDjayaTbk √ √ √ √ Sampel 11

  20 BUDI √ √ √ √ Sampel 8

  30 EKAD PT Ekadharma International Tbk √ √ x √

  29 DVLA PT Darya VariaLaboratoriaTbk x √ √ √

  28 DPNS √ √ x √

  27 DLTA PT Delta Djakarta Tbk √ √ √ √ Sampel 10

  26 DAVO PT DavomasAbadiTbk √ √ X √

  25 CTBN PT Citra TurbindoTbk √ √ X √

  24 CPIN √ √ √ √ Sampel 9

  23 CNTX PT Centex Tbk √ √ x √

  22 CNTB PT Centex Tbk – Saham Seri B √ x X √

  21 CEKA PT CahayaKalbarTbk x √ √ √

  42 ICBP PT Indofood CBP SuksesMakmurTbk √ √ √ √ Sampel 17

  43 IGAR PT Champion Pasific Indonesia Tbk √ √ √ √ Sampel 18

  56 IPOL PT IndopolySwakarsa Industry Tbk √ √ X √

  65 KBLM PT KabelindoMurniTbk √ √ √ √ Sampel 26

  64 PT KMI Wire and Cable Tbk √ √ √ √ Sampel 25

  63 KARW PT Karwell Indonesia Tbk √ x √ √

  62 KAEF √ √ √ √ Sampel 24

  61 JPRS PT Jaya Pari Steel Tbk √ √ x √

  60 JPFA PT JapfaComfeed Indonesia Tbk √ √ √ √ Sampel 23

  59 JKSW √ √ x √

  58 JECC PT Jembo Cable Company Tbk √ √ √ √ Sampel 22

  57 ITMA PT ItamarayaTbk √ √ x √

  55 INTP PT Indocement Tunggal PrakasaTbk √ √ √ √ Sampel 21

  44 IKAI PT IntiKeramikAlamAsriIndustriTbk √ √ x √

  54 INRU PT Toba Pulp Lestari Tbk √ x √ √

  53 INKP PT Indah Kiat Pulp & paper Tbk √ √ x √

  52 INDS PT IndospringTbk √ √ √ √ Sampel 20

  51 INDR PT Indo Rama Synthetic Tbk √ x √ √

  50 INDF PT Indofood SuksesMakmurTbk √ √ x √

  49 INCI PT IntanWijaya International Tbk √ √ √ √ Sampel 19

  48 INAI PT IndalAluminium Industry Tbk √ √ x √

  47 INAF PT IndofarmaTbk x √ √ √

  46 IMAS x √ √ √

  45 IKBI PT Sumi Indo KabelTbk √ x √ √

  66 KBRI PT KertasBasukiRachmat Indonesia Tbk √ √ x √

  67 KDSI PT KedawungSetia Industrial Tbk √ √ x x

  80 MLBI PT Multi Bintang Indonesia Tbk √ √ √ √ Sampel 32

  89 PBRX PT Pan Brothers Tbk x √ √ √

  88 PAFI PT Pan Asia Filament IntiTbk √ √ x √

  87 NIPS PT NipressTbk √ √ √ √ Sampel 36

  86 NIKL PT PelatTimah Nusantara Tbk √ √ x √

  85 MYTX PT Apac Citra Centertex Tbk √ √ √ √ Sampel 35

  84 MYRX PT Hanson International Tbk √ √ √ √ Sampel 34

  83 MYOR PT Mayora Indah Tbk √ √ √ √ Sampel 33

  82 MRAT PT MustikaRatuTbk √ √ x √

  81 MLIA √ √ x √

  79 MERK PT Merck Tbk √ √ √ √ Sampel 31

  68 KIAS √ √ x √

  78 MBTO PT Martina BertoTbk √ √ x √

  77 MASA √ x √ √

  76 MAIN √ √ √ √ Sampel 30

  75 LPIN PT Multi Prima Sejahtera Tbk √ √ √ √ Sampel 29

  74 LMSH √ √ x √

  73 LMPI PT LanggengMakmur Industry Tbk √ √ √ √ Sampel 28

  72 LION PT Lion Metal Works Tbk √ √ x √

  71 KRAS PT Krakatau Steel Tbk √ √ x √

  70 KLBF PT Kalbe FarmaTbk √ √ √ √ Sampel 27

  69 KICI PT KedaungIndag Can Tbk x √ √ √

  90 PICO √ √ √ √ Sampel 37

  91 POLY PT Asia Pasific Fibers Tbk √ x √ √

  92 PRAS PT Prima alloy steel Universal Tbk √ √ √ √ Sampel 38

  93 PSDN PT Prashida Aneka NiagaTbk √ √ x √

  94 PTSN PT Sat Nusa PersadaTbk √ x √ √

  95 PYFA PT PyridamFarmaTbk x √ √ √

  96 PT Ricky Putra GlobalindoTbk √ √ √ √ Sampel 39

  97 RMBA PT Bentoel International InvestamaTbk √ √ x √

  98 PT Nippon IndosariCorporindoTbk √ √ x √

  99 SAIP PT Surabaya AgungIndustri Pulp √ √ √ √ Sampel 40

  &KertasTbk 100 SCCO PT Supreme Cable Manufacturing and √ √ √ √ Sampel 41

  Commerce Tbk 101 SCPI PT Schering Plough Indonesia Tbk √ √ √ √ Sampel 42 102 SIAP PT SekawanIntipratamaTbk √ √ √ √ Sampel 43 103 SIMA PT SiwaniMakmurTbk √ √ √ √ Sampel 44 104 SIMM PT Surya IntrindoMakmurTbk x

  √ √ √ 105 SIPD PT Siearad Produce Tbk √ √ x √ 106 SKLT PT SekarLautTbk √ √ √ √ Sampel 45 107 SMCB √ √ √ √ Sampel 46 108 SMGR PT Semen Gresik Tbk √ √ √ √ Sampel 47 109 SMSM PT SelamatSempurnaTbk √ √ √ √ Sampel 48 110 SOBI PT Sorini Agro Asia CorporindoTbk x

  √ √ √ 111 SPMA PT SuparmaTbk √ √ √ √ Sampel 49 112 SQBI PT Taisho Pharmaceutical Indonesia Tbk x

  √ √ √ 113 SRSN PT Indo AcitamaTbk √ √ √ √ Sampel 50

  114 SSTM PT Sunson Textile Manufacturer Tbk √ √ √ √ Sampel 51 115 STTP PT Siantar Top Tbk √ √ x √ 116 SULI √ √ x √ 117 TBMS PT TembagaMuliaSemananTbk √ x √ √ 118 TCID PT Mandom Indonesia Tbk √ √ √ √ 119 TIRT PT Tirta Mahakam Resources Tbk √ √ √ √ Sampel 52 120 TKIM PT PabrikKertas Tjiwi Kimia Tbk √ √ x √ 121 TOTO PT Surya Toto Indonesia Tbk √ √ √ √ Sampel 53 122 TPIA √ x √ √ 123 TRST √ √ √ √ Sampel 54 124 TSPC PT Tempo Scan PasificTbk √ √ √ √ Sampel 55 125 ULTJ PT Ultrajaya Milk Industry and Trading

  Company Tbk √ √ √ √ Sampel 56 126 UNIC PT Unggul Indah CahayaTbk √ x √ √ 127 UNIT PT Nusantara Inti Corpora Tbk √ √ √ √ Sampel 57 128 UNTX PT UnitexTbk √ √ x √ 129 UNVR √ √ √ √ 130 VOKS PT Voksel Electric Tbk √ √ √ √ Sampel 58 131 YPAS PT Yana Prima Hasta PersadaTbk √ √ √ √ Sampel 59

  

Data Ukuran Perusahaan Sampel Tahun 2010-2012 (dalam jutaan rupiah)

No Kode Nama Perusahaan 2010 2011 2012

  17 INTP

  30 PRAS PT Prima alloy steel Universal Tbk 287.200 330.447 310.224

  29 PICO PT Pelangi Indah Canindo Tbk 586.318 621.234 593.267

  28 MYTX PT Apac Citra Centertex Tbk 1.723.963 1.957.035 1.519.059

  27 MYRX PT Hanson International Tbk 109.046 183.463 117.924

  26 MYOR PT Mayora Indah Tbk 7.224.165 9.453.866 10.510.626

  25 MLBI PT Multi Bintang Indonesia Tbk 1.790.164 1.858.750 1.566.984

  24 MERK PT Merck Tbk 795.689 918.532 929.877

  23 LPIN PT Multi Prima Sejahtera Tbk 59.519 68.737 62.958

  22 LMPI PT Langgeng Makmur Industry Tbk 401.594 502.187 598.260

  21 KBLI PT KMI Wire and Cable Tbk 1.228.092 1.841.939 2.273.197

  20 KAEF PT Kimia Farma Tbk 318.383 3.481.166 3.734.241

  19 JPFA PT Japfa Comfeed Indonesia Tbk 13.955.792 15.633.068 17.832.702

  18 JECC PT Jembo Cable Company Tbk 830.723 1.267.418 1.234.828

   11.137.805 13.887.892 17.290.337

  16 INDS PT Indospring Tbk 1.027.120 1.234.986 1.476.988

  1 ALKA PT Alaska Industrindo Tbk 845.070 873.024 836.887

  15 INCI PT Intan Wijaya International Tbk 48.454 50.278 64.628

  14 IGAR PT Champion Pasific Indonesia Tbk 536.166 512.774 556.446

  13 ICBP PT Indofood CBP Sukses Makmur Tbk 17.960.120 19.367.155 21.574.792

  12 HDTX PT Pan Asia Indosyntec Tbk 661.992 1.016.881 861.164

  11 GJTL PT Gajah Tunggal Tbk 9.853.904 11.841.396 12.578.596

  10 GDST PT Gunawan Dianjaya Steel Tbk 1.710.132 2.093.545 1.647.928

  9 FASW PT Fajar Surya Wisesa Tbk 3.385.973 3.987.783 4.123.728

  8 ERTX PT Eratex Djaya Tbk 233.110 467.537 257.517

  7 DLTA PT Delta Djakarta Tbk 12.054.823 564.051 719.952

  6 CPIN PT Charoen Pokphand Indonesia Tbk 15.077.822 17.957.972 21.310.925

  5 BUDI PT Budi Acid Jaya Tbk 2.124.381 2.503.984 2.295.369

  4 ARGO PT Argo Pantes Tbk 664.257 848.287 1.001.453

  3 APLI PT Asiaplast Industries Tbk 283.739 308.434 343.678

  2 ALMI PT Alumindo Light Metal Industry Tbk. 3.019.070 3.605.496 3.221.635

  31 RICY PT Ricky Putra Globalindo Tbk 580.322 616.395 7.499.727

  32 SAIP PT Surabaya Agung Industri Pulp & Kertas Tbk 365.502 357.120 245.840

  47 ULTJ PT Ultrajaya Milk Industry and Trading Company Tbk 1.880.411 2.102.384 2.809.851

  58 SCPI PT Schering Plough Indonesia Tbk 260.316 26.032 302.830

  57 NIPS PT Nipress Tbk 400.895 579.224 702.719

  56 MAIN PT Malindo Feedmill Tbk 2.036.519 2.634.461 3.394.567

  55 KBLF PT Kalbe Farma Tbk 10.226.789 10.911.860 13.636.405

  54 KBLM PT Kabelindo Murni Tbk 542.618 864.753 1.020.197

  53 GGRM PT Gudang Garam Tbk 37.691.997 41.884.352 49.029

  52 AKKU PT Alam Karya Unggul Tbk 2.949 2.568.047 1.603

  51 AISA PT Tiga Pilar Sejahtera Food Tbk 705.220 1.752.802 2.747.623

  50 ADES PT Akasha Wira International Tbk 218.748 299.409 476.638

  49 YPAS PT Yana Prima Hasta Persada Tbk 348.359 373.048 413.822

  48 VOKS PT Voksel Electric Tbk 1.309.570 2.014.608 2.484.173

  46 TSPC PT Tempo Scan Pasific Tbk 5.134.242 5.780.664 6.630.810

  33 SCCO PT Supreme Cable Manufacturing and Commerce Tbk 2.198.397 3.363.728 3.542.685

  45 TRST PT Trias Sentosa Tbk 1.745.511 2.025.867 1.949.153

  44 TOTO PT Surya Toto Indonesia Tbk 1.121.499 1.341.927 1.576.763

  43 TIRT PT Tirta Mahakam Resources Tbk 617.040 575.548 651.825

  42 SSTM PT Sunson Textile Manufacturer, Tbk 446.625 4.031.816 554.471

  41 SRSN PT Indo Acitama Tbk 342.870 3.873.542 384.145

  40 SPMA PT Suparma Tbk 1.162.609 1.189.508 1.274.793

  39 SMSM PT Selamat Sempurna Tbk 1.561.787 2.072.441 2.163.842

  38 SMGR PT Semen Gresik Tbk 14.344.189 16.378.794 19.598.248

  37 SMCB PT Holcim Indonesia Tbk 5.960.589 7.523.964 9.011.076

  36 SKLT PT Sekar Laut Tbk 314.146 5.977 7.962.694

  35 SIMA PT Siwani Makmur Tbk 2.019 3.401 4.319.531

  34 SIAP PT Sekawan Intipratama Tbk 171.108 208.052 216.731

  59 UNIT PT Nusantara Inti Corpora Tbk 113.353 113.353 88.466

  

Data VariabilitasPersediaan Perusahaan Sampel

Tahun 2010-2012

No Kode Nama Perusahaan 2010 2011 2012

  27 MYRX PT Hanson International Tbk 3.702244 2.923615 0.490917

  21 KBLI PT KMI Wire and Cable Tbk 0.330911 0.266444 0.200012

  22 LMPI PT LanggengMakmur Industry Tbk 0.395708 0.379951 0.232062

  23 LPIN PT Multi Prima Sejahtera Tbk 0.047123 0.051902 0.048514

  24 MERK PT Merck Tbk 0.521709 0.528862 0.275049

  25 MLBI PT Multi Bintang Indonesia Tbk 0.114618 0.108627 0.093929

  26 MYOR PT Mayora Indah Tbk 1.077062 0.401779 0.358159

  28 MYTX PT Apac Citra Centertex Tbk 0.285902 0.191427 0.191003

  19 JPFA PT JapfaComfeed Indonesia Tbk 0.339103 0.28062 0.203895

  29 PICO PT Pelangi Indah CanindoTbk 0.02499 0.025159 0.026202

  30 PRAS PT Prima alloy steel Universal Tbk 0.116762 0.104446 0.094657

  31 RICY PT Ricky Putra GlobalindoTbk 0.189656 0.180916 0.140489

  32 SAIP PT Surabaya AgungIndustri Pulp &KertasTbk 0.390816 0.925136 1.531922

  33 SCCO PT Supreme Cable Manufacturing and Commerce Tbk 0.145986 0.201045 0.188273

  34 SIAP PT SekawanIntipratamaTbk 0.311965 0.193232 0.22267

  20 KAEF PT Kimia FarmaTbk 0.135546 0.157643 0.185944

  18 JECC PT Jembo Cable Company Tbk 0.503238 0.314412 0.251652

  1 ALKA PT Alaska IndustrindoTbk 0.024403 0.023691 0.024857

  8 ERTX PT EratexDjayaTbk 0.548069 0.350155 0.261489

  2 ALMI PT Alumindo Light Metal Industry Tbk. 0.92863 0.062933 0.05779

  3 APLI PT Asiaplast Industries Tbk 0.211577 0.200137 0.15203

  4 ARGO PT Argo PantesTbk 0.786831 0.484723 0.306994

  5 BUDI PT Budi Acid Jaya Tbk 0.177161 0.134393 0.172976

  6 CPIN PT Charoen Pokphand Indonesia Tbk 0.584301 0.388306 0.269867

  7 DLTA PT Delta Djakarta Tbk 0.153597 0.1516 0.120716

  9 FASW PT Fajar Surya WisesaTbk 0.175606 0.131944 0.13856

  17 INTP 0.070443 0.068948 0.062262

  10 GDST PT GunawanDianjaya Steel Tbk 0.276925 0.327907 0.599536

  11 GJTL PT Gajah Tunggal Tbk 0.267962 0.175775 0.197364

  12 HDTX PT Pan Asia Indosyntec Tbk 0.09311 0.095006 0.08094

  13 ICBP PT Indofood CBP SuksesMakmurTbk 0.137323 0.119848 0.10775

  14 IGAR PT Champion Pasific Indonesia Tbk 0.359427 0.233318 0.213858

  15 INCI PT IntanWijaya International Tbk 0.701183 0.368745 0.294487

  16 INDS PT IndospringTbk 0.331266 0.24632 0.199276

  35 SIMA PT SiwaniMakmurTbk 1.549329 1.636697 1.742197

  36 SKLT PT SekarLautTbk 0.005206 0.005466 0.004249

  49 YPAS PT Yana Prima Hasta PersadaTbk 0.432147 0.457982 0.251438

  58 SCPI PT Schering Plough Indonesia Tbk 0.045697 0.044006 0.048234

  57 NIPS PT NipressTbk 0.865902 4.559837 0.450867

  56 MAIN PT MalindoFeedmillTbk 0.668325 0.327059 0.297671

  55 KBLF PT Kalbe FarmaTbk 0.188179 0.171145 0.137951

  54 KBLM PT KabelindoMurniTbk 1.94411 0.589041 0.399617

  53 GGRM PT GudangGaramTbk 37.71014 0.149518 0.157205

  52 AKKU PT AlamKaryaUnggulTbk 0.499063 3.0735 4.491952

  51 AISA PT TigaPilar Sejahtera Food Tbk 0.324352 0.414683 0.228376

  50 ADES PT AkashaWira International Tbk 3.897905 0.849106 0.443552

  48 VOKS PT Voksel Electric Tbk 0.155972 0.124001 0.12176

  37 SMCB PT Holcim Indonesia Tbk 0.189072 0.165694 0.137569

  47 ULTJ PT Ultrajaya Milk Industry and Trading Company Tbk 0.049081 0.047649 0.052543

  46 TSPC PT Tempo Scan PasificTbk 0.148939 0.122101 0.115995

  45 TRST PT TriasSentosaTbk 0.259398 0.178853 0.179114

  44 TOTO PT Surya Toto Indonesia Tbk 0.238922 0.190962 0.161693

  43 TIRT PT Tirta Mahakam Resources Tbk 0.302974 0.199341 0.198084

  42 SSTM PT Sunson Textile Manufacturer, Tbk 0.319828 0.205387 0.206253

  41 SRSN PT Indo AcitamaTbk 0.184118 0.247632 0.167292

  40 SPMA PT SuparmaTbk 0.274791 0.350472 0.206656

  39 SMSM PT SelamatSempurnaTbk 0.051178 0.047093 0.046934

  38 SMGR PT Semen Gresik Tbk 0.204227 0.165305 0.145175

  59 UNIT PT Nusantara Inti Corpora Tbk 0.090991 0.111233 0.100041

  

Data Variabilitas Harga Pokok Penjualan Perusahaan Sampel Tahun

2010-2012

No Kode Nama Perusahaan 2010 2011 2012

  18 JECC PT Jembo Cable Company Tbk 0.252617 0.172543 0.179797

  32 SAIP PT Surabaya Agung Industri Pulp & Kertas Tbk 0.192402 0.210989 0.304649

  31 RICY PT Ricky Putra Globalindo Tbk 0.126541 0.121219 0.10223

  30 PRAS PT Prima alloy steel Universal Tbk 0.140951 0.119913 0.11022

  29 PICO PT Pelangi Indah Canindo Tbk 0.036525 0.034125 0.035877

  28 MYTX PT Apac Citra Centertex Tbk 0.12257 0.105658 0.133339

  27 MYRX PT Hanson International Tbk 0.205869 0.318402 0.321489

  26 MYOR PT Mayora Indah Tbk 0.259826 0.18391 0.175586

  25 MLBI PT Multi Bintang Indonesia Tbk 0.1213 0.119662 0.15218

  24 MERK PT Merck Tbk 0.214751 0.174065 0.150289

  23 LPIN PT Multi Prima Sejahtera Tbk 0.110117 0.108081 0.091806

  22 LMPI PT Langgeng Makmur Industry Tbk 0.242222 0.192065 0.163229

  21 KBLI PT KMI Wire and Cable Tbk 0.418778 0.2736 0.229277

  20 KAEF PT Kimia Farma Tbk 0.06167 0.057534 0.054928

  19 JPFA PT Japfa Comfeed Indonesia Tbk 0.172264 0.143721 0.128258

  17 INTP 0.306172 0.229942 0.189977

  1 ALKA PT Alaska Industrindo Tbk 0.2035 0.205559 0.151036

  8 ERTX PT Eratex Djaya Tbk 0.048917 0.05336 0.027137

  2 ALMI PT Alumindo Light Metal Industry Tbk. 0.103356 0.085667 0.488119

  3 APLI PT Asiaplast Industries Tbk 0.112266 0.103059 0.091791

  4 ARGO PT Argo Pantes Tbk 0.338041 0.263239 0.202014

  5 BUDI PT Budi Acid Jaya Tbk 0.078768 0.068373 0.070851

  6 CPIN PT Charoen Pokphand Indonesia Tbk 0.242671 0.19581 0.163379

  7 DLTA PT Delta Djakarta Tbk 0.083569 0.091882 0.077633

  9 FASW PT Fajar Surya Wisesa Tbk 0.162209 0.126531 0.126733

  16 INDS PT Indospring Tbk 0.022328 0.018993 0.015469

  10 GDST PT Gunawan Dianjaya Steel Tbk 0.160836 0.123068 0.150322

  11 GJTL PT Gajah Tunggal Tbk 0.163525 0.127627 0.127242

  12 HDTX PT Pan Asia Indosyntec Tbk 0.291507 0.184785 0.214698

  13 ICBP PT Indofood CBP Sukses Makmur Tbk 0.107894 0.097789 0.088749

  14 IGAR PT Champion Pasific Indonesia Tbk 0.058409 0.062221 0.055338

  15 INCI PT Intan Wijaya International Tbk 0.112238 0.120229 0.097391

  33 SCCO PT Supreme Cable Manufacturing 0.322028 0.210926 0.203258 and Commerce Tbk

  34 SIAP PT Sekawan Intipratama Tbk 0.140015 0.116668 0.110274

  48 VOKS PT Voksel Electric Tbk 0.415031 0.280479 0.227227

  58 SCPI PT Schering Plough Indonesia Tbk 0.119906 0.097445 0.113342

  57 NIPS PT Nipress Tbk 0.363802 0.252051 0.211352

  56 MAIN PT Malindo Feedmill Tbk 0.322476 0.244503 0.196042

  55 KBLF PT Kalbe Farma Tbk 0.217939 0.205731 0.155267

  54 KBLM PT Kabelindo Murni Tbk 0.413385 0.265977 0.228589

  53 GGRM PT Gudang Garam Tbk 0.197966 0.179709 0.143225

  52 AKKU PT Alam Karya Unggul Tbk 0.178742 0.191319 0.269669

  51 AISA PT Tiga Pilar Sejahtera Food Tbk 1.554427 0.609177 0.378312

  50 ADES PT Akasha Wira International Tbk 0.246918 0.184594 0.166732

  49 YPAS PT Yana Prima Hasta Persada Tbk 0.11292 0.102853 0.092165

  47 ULTJ PT Ultrajaya Milk Industry and Trading Company Tbk 0.24671 0.215216 0.166554

  35 SIMA PT Siwani Makmur Tbk 1.031845 1.200438 1.291697

  46 TSPC PT Tempo Scan Pasific Tbk 0.140677 0.127291 0.110026

  45 TRST PT Trias Sentosa Tbk 0.113602 0.09477 0.095083

  44 TOTO PT Surya Toto Indonesia Tbk 0.213476 0.16612 0.150569

  43 TIRT PT Tirta Mahakam Resources Tbk 0.09824 0.108327 0.089044

  42 SSTM PT Sunson Textile Manufacturer, Tbk 0.199351 0.207149 0.150462

  41 SRSN PT Indo Acitama Tbk 0.055363 0.050799 0.050285

  40 SPMA PT Suparma Tbk 0.037947 0.036678 0.035274

  39 SMSM PT Selamat Sempurna Tbk 0.194953 0.148113 0.143809

  38 SMGR PT Semen Gresik Tbk 0.183615 0.155577 0.134299

  37 SMCB PT Holcim Indonesia Tbk 0.114256 0.146111 0.120234

  36 SKLT PT Sekar Laut Tbk 0.118667 0.109992 0.09622

  59 UNIT PT Nusantara Inti Corpora Tbk 0.15287 0.173557 0.21946

  Data Laba SebelumPajak PerusahaanSampel Tahun 2009 (dalamjutaan rupiah) No Kode Nama Perusahaan 2009

  18 JECC PT Jembo Cable Company Tbk 29.831

  32 SAIP PT Surabaya AgungIndustri Pulp &KertasTbk 451.673

  31 RICY PT Ricky Putra GlobalindoTbk 4.871

  30 PRAS PT Prima alloy steel Universal Tbk -47.042

  29 PICO PT Pelangi Indah CanindoTbk 18.459

  28 MYTX PT Apac Citra Centertex Tbk -23.322

  27 MYRX PT Hanson International Tbk 13.946

  26 MYOR PT Mayora Indah Tbk 503.934

  25 MLBI PT Multi Bintang Indonesia Tbk 472.491

  24 MERK PT Merck Tbk 207.925

  23 LPIN PT Multi Prima Sejahtera Tbk 13.189

  22 LMPI PT LanggengMakmur Industry Tbk 7.881

  21 KBLI PT KMI Wire and Cable Tbk 32.640

  20 KAEF PT Kimia FarmaTbk 99.730

  19 JPFA PT JapfaComfeed Indonesia Tbk 1.249.918

  17 INTP 379.633

  1 ALKA PT Alaska IndustrindoTbk 10.418

  8 ERTX PT EratexDjayaTbk -22.883

  2 ALMI PT Alumindo Light Metal Industry Tbk. 59.983

  3 APLI PT Asiaplast Industries Tbk 4.581

  4 ARGO PT Argo PantesTbk 97.883

  5 BUDI PT Budi Acid Jaya Tbk 178.417

  6 CPIN PT Charoen Pokphand Indonesia Tbk 2.974.580

  7 DLTA PT Delta Djakarta Tbk 178.005

  9 FASW PT Fajar Surya WisesaTbk 387.550

  16 INDS PT IndospringTbk 79.914

  10 GDST PT GunawanDianjaya Steel Tbk -209.230

  11 GJTL PT Gajah Tunggal Tbk 1.273.613

  12 HDTX PT Pan Asia Indosyntec Tbk 1.010

  13 ICBP PT Indofood CBP SuksesMakmurTbk 304.174

  14 IGAR PT Champion Pasific Indonesia Tbk 51.430

  15 INCI PT IntanWijaya International Tbk -9.522

  33 SCCO PT Supreme Cable Manufacturing and Commerce Tbk 20.110

  34 SIAP PT SekawanIntipratamaTbk 6.847

  48 VOKS PT Voksel Electric Tbk 82.477

  58 SCPI PT Schering Plough Indonesia Tbk 35.738

  57 NIPS PT NipressTbk 7.623

  56 MAIN PT MalindoFeedmillTbk 112.632

  55 KBLF PT Kalbe FarmaTbk 1.417.072

  54 KBLM PT KabelindoMurniTbk 1.337

  53 GGRM PT GudangGaramTbk 4.828.213

  52 AKKU PT AlamKaryaUnggulTbk -8.004

  51 AISA PT TigaPilar Sejahtera Food Tbk 94.186

  50 ADES PT AkashaWira International Tbk 17.395

  49 YPAS PT Yana Prima Hasta PersadaTbk 26.027

  47 ULTJ PT Ultrajaya Milk Industry and Trading Company Tbk 98.279

  35 SIMA PT SiwaniMakmurTbk 13.032

  46 TSPC PT Tempo Scan PasificTbk 480.586

  45 TRST PT TriasSentosaTbk 176.003

  44 TOTO PT Surya Toto Indonesia Tbk 254.851

  43 TIRT PT Tirta Mahakam Resources Tbk 15.757

  42 SSTM PT Sunson Textile Manufacturer, Tbk 42.537

  41 SRSN PT Indo AcitamaTbk 36.508

  40 SPMA PT SuparmaTbk 73.111

  39 SMSM PT SelamatSempurnaTbk 185.861

  38 SMGR PT Semen Gresik Tbk 4.655.188

  37 SMCB PT Holcim Indonesia Tbk 1.296.978

  36 SKLT PT SekarLautTbk 10.703

  59 UNIT PT Nusantara Inti Corpora Tbk 2.622

  

Data Financial Leverage Perusahaan Sampel

Tahun 2010-2012

No Kode Nama Perusahaan 2010 2011 2012

  1 ALKA PT Alaska Industrindo Tbk 0.568566799 0.296172024 0.204928397 PT Alumindo Light Metal

  2 ALMI Industry Tbk. 0.043291854 0.449057522 0.625782508 PT Asiaplast Industries

  3 APLI Tbk 0.089604483 0.085806211 0.081103055

  4 ARGO PT Argo Pantes Tbk 1.483385918 2.938830635 4.922929411

  5 BUDI PT Budi Acid Jaya Tbk 0.463210132 0.723622155 0.630429616 PT Charoen Pokphand

  6 CPIN Indonesia Tbk 0.14548299 0.210166945 0.245156219

  7 DLTA PT Delta Djakarta Tbk 0.044707669 0.047303666 0.045428363

  8 ERTX PT Eratex Djaya Tbk -0.85214 0.072266626 1.979714 PT Fajar Surya Wisesa

  9 FASW Tbk 0.686770229 1.856751 0.493652335 PT Gunawan Dianjaya

  10 GDST Steel Tbk 0.014000809 1.261697383 0.017782712

  11 GJTL PT Gajah Tunggal Tbk 1.159033592 0.015306322 0.7979322 PT Pan Asia Indosyntec

  12 HDTX Tbk 0.300301659 0.941323443 0.465265805 PT Indofood CBP Sukses

  13 ICBP Makmur Tbk 0.145515478 0.243800407 0.182466994 PT Champion Pasific

  14 IGAR Indonesia Tbk 0.043219205 1.423507296 0.039529192 PT Intan Wijaya

  15 INCI International Tbk 0.032451751 0.031197135 0.034320536

  16 INDS PT Indospring Tbk 0.576697328 0.044597634 0.137661769

  

  17 INTP 0.068656 0.280312765 0.047256 PT Jembo Cable Company

  18 JECC Tbk 0.068656044 0.059793 0.047256418 PT Japfa Comfeed

  19 JPFA Indonesia Tbk 0.587513308 0.364848718 0.56142398

  20 KAEF PT Kimia Farma Tbk 0.065917896 0.065494417 0.067726239 PT KMI Wire and Cable

  21 KBLI Tbk 0.349454 0.077536 0.085145 PT Langgeng Makmur

  22 LMPI Industry Tbk 0.349453885 0.077535556 0.085145279 PT Multi Prima Sejahtera

  23 LPIN Tbk 0.035511644 0.037946548 0.032760965

  24 MERK PT Merck Tbk 0.052815526 0.050136038 0.078852524

  25 MLBI PT Multi Bintang 0.071491 0.057842 0.077356

• 16.77573161
• 3.233314936 0.39421362 0.384404971
• 2.573623939 -3.48186928

  39 SMSM PT Selamat Sempurna Tbk 0.294263607 0.262198944 0.193021834

  50 ADES PT Akasha Wira International Tbk 1.375277839 0.91381038 0.38899781

  49 YPAS PT Yana Prima Hasta Persada Tbk 0.039797539 0.394463123 0.1459197

  48 VOKS PT Voksel Electric Tbk 0.055054194 0.043976211 0.037366503

  47 ULTJ PT Ultrajaya Milk Industry and Trading Company Tbk 0.249998197 0.160328891 0.090337019

  46 TSPC PT Tempo Scan Pasific Tbk 0.0536 0.051883 0.054484

  45 TRST PT Trias Sentosa Tbk 0.150511324 0.148653443 0.141764818

  44 TOTO PT Surya Toto Indonesia Tbk 0.188584 0.176705341 0.195656044

  43 TIRT PT Tirta Mahakam Resources Tbk 0.896862754 1.492747101 1.569728703

  42 SSTM PT Sunson Textile Manufacturer, Tbk 0.96178781 0.961565935 0.969783202

  41 SRSN PT Indo Acitama Tbk 0.145869683 0.108117933 0.0794704

  40 SPMA PT Suparma Tbk 0.948813111 0.659340774 0.901235298

  38 SMGR PT Semen Gresik Tbk 0.075436811 0.147612335 0.197580689

  Indonesia Tbk

  37 SMCB PT Holcim Indonesia Tbk 0.330415325 0.231085681 0.260581065

  36 SKLT PT Sekar Laut Tbk 0.270293429 0.251773067 0.24280645

  35 SIMA PT Siwani Makmur Tbk 0.166569953

  34 SIAP PT Sekawan Intipratama Tbk 0.068397541 0.167131001 0.12160535

  33 SCCO PT Supreme Cable Manufacturing and Commerce Tbk 0.02292346 0.024618815 0.021450352

  32 SAIP PT Surabaya Agung Industri Pulp & Kertas Tbk

  31 RICY PT Ricky Putra Globalindo Tbk 0.089347429 0.084446319 0.56888706

  30 PRAS PT Prima alloy steel Universal Tbk 1.397851082 0.524971402 0.427780733

  29 PICO PT Pelangi Indah Canindo Tbk 0.281180556 0.291312861 0.283878746

  28 MYTX PT Apac Citra Centertex Tbk 12.83424654 12.63705494

  27 MYRX PT Hanson International Tbk 0.676219737 5.266829951 1.727108498

  26 MYOR PT Mayora Indah Tbk 0.662060903 0.960701953 1.079003681

  51 AISA PT Tiga Pilar Sejahtera Food Tbk 1.404218829 0.461396855 0.303486729

  52 AKKU PT Alam Karya Unggul

  Tbk 0.000199678 0.002513089 0.023674554

  53 GGRM PT Gudang Garam Tbk 0.044320556 0.040872508 0.041393177

  54 KBLM PT Kabelindo Murni Tbk 0.057347337 0.052548378 0.06295888

  55 KBLF PT Kalbe Farma Tbk 0.019728686 0.019648834 0.02098524

  56 MAIN PT Malindo Feedmill Tbk 0.094035434 0.926765691 0.389032495

  57 NIPS PT Nipress Tbk 0.956012447 0.205818191 0.1459197

  58 SCPI PT Schering Plough Indonesia Tbk 0.031195254 14.9481129 18.87242789

  59 UNIT PT Nusantara Inti Corpora Tbk 0.01704585 0.012825453 0.014798991

  

Hasil Uji Statistik Deskriptif Metode Average

Sumber : Data diolahpenulis (2013) Statistics Labasblm pjk Le- verage Varia- bilitas hpp Varia- bilitas perse- diaan Ukuranper usahaan

  N Valid Missing Mean Std. Deviation Minimum Maximum

  49

  49

  49

  49

  49 332.4851 .4094 .1527 .2304 3051.7420 811.58000 .79654 .07268 .18812 4622.57854

• 209.23 -1.96 .04 .02

  3.25 4655.19 3.12 .39 1.13 18115.60

  

Hasil Uji Statistik Deskriptif Metode FIFO

Sumber : Data diolahpenulis (2013)

  Statistics Labasblmp

  jk Le- verage Varia- bilitas hpp Varia- bilitas perse- diaan Ukuranper usahaan

  N Valid Missing Mean Std.Deviation Minimum Maximum

  10

  10

  10

  10

  10 651.8820 .2831 .2440 .4630 2238.6690 1530.92994 .38704 .13745 .38318 3559.56223

• 8.00 .01 .11 .05

  2.37 4828.21 .90 .61 1.18 11591.70

  Hasil Uji Asumsi Klasik : Uji Multikolinearitas dan Uji Autokolerasi Hasil Uji Multikolinearitas a Coefficients Model Collinearity Statistics Tolerance

  VIF

  (Constant) laba_sblm_pjk .541 1.849 leverage .963 1.039 variabilitas_hpp .918 1.090 variabilitas_persediaan .940 1.064 ukuran_perusahaan .545 1.837 a. Dependent Variable: metode

   Sumber : Data diolah penulis (2013) _b Hasil Uji Autokolerasi Model Summary Model Std. Error of R Adjusted the Durbin-

  R Square R Square Estimate Watson _a

1 .541 .293 .226 .333 .661

a. Predictors: (Constant), ukuran_perusahaan, laba_sblm_pjk, leverage, variabilitas_hpp, variabilitas_persediaan Sumber : Data diolah penulis (2013)

  

Hasil Uji Regresi Logistik

Variables in the Equation

  B S.E. Wald df Sig. Exp(B) Step 1

  a

  ukuran_perusahaan .000 .000 1.431 1 .232 1.000 variabilitas_persedi aan

• 2.837 1.400 4.105 1 .043 .059 variabilitas_hpp -9.901 4.880 4.116

  1 .042 .000 laba_sblm_pjk -.001 .001 2.671 1 .102 .999 leverage .377 .592 .406 1 .524 1.458

  Constant 4.229 1.209 12.239 1 .000 68.617

  a. Variable(s) entered on step 1: ukuran_perusahaan, variabilitas_persediaan, variabilitas_hpp, laba_sblm_pjk, leverage.

  Sumber : Data diolah penulis (2013) Gambaran Jumlah Kasus Penelitian Case Processing Summary

  Unweighted Cases

  a

  N Percent Selected Cases Included in

  Analysis 59 100.0 Missing Cases .0 Total 59 100.0

  Unselected Cases .0 Total 59 100.0

• -2 Log Likelihood hanya memasukkan konstanta Iteration History a,b,c

  Iteration

  Coefficients Constant

• 2Log likelihood

  Step 0 1 54.328 1.322 2 53.703 1.569 3 53.699 1.589 4 53.699 1.589

  Sumber : Data diolah penulis (2013) a. Constant is included in the model.

  b. Initial -2 Log Likelihood: 53.699 c.

  Estimation terminated at iteration number 4 because parameter estimates changed by less than .001.

• -2 Log Likelihood memasukkan variabel independen Model Summary

  Step -2Log likelihood Cox & Snell R Square

  Nagelkerke R Square 1 38.032

  a

  .233 .390

  Sumber : Data diolah penulis (2013)

  a. Estimation terminated at iteration number 6 because parameter estimates changed by less than .001.

  

Hasil Uji Hosmer and Lemeshow’s Goodness Of Fit Test

Sumber : Data diolah penulis (2013)

  

Hasil Uji Autokolerasi

Model Summary b

  Model R R

  Square Adjusted

  R Square

  Std. Error of the Estimate

  Durbin- Watson 1 .541

  a

  .293 .226 .333 .661

  a. Predictors: (Constant), ukuran_perusahaan, laba_sblm_pjk, leverage, variabilitas_hpp, variabilitas_persediaan

  Sumber : Data diolah penulis (2013) Hosmer and Lemeshow Test Step Chi-square df Sig.

  1 5.281 8 .727