Lampiran ii DATA VARIABEL PENELITIAN Ukuran Perusahaan Tahun 2009-2011 No Kode (data dinyatakan dalam rupiah) Tahun 2009 2010 2011
Lampiran i
DAFTAR PERUSAHAAN BARANG KONSUMSI YANG TERDAFTAR DI
BEI YANG MENJADI SAMPEL 16
18 Mustika Ratu Tbk MRAT
X
17 Multi Bintang Indonesia MLBI
Sampel 7
Merck Tbk MERK
X
19 Mayora Indah Tbk MYOR
15 Martina Berto Tbk MBTO
Sampel 6
Langgeng Makmur Industry Tbk LMPI
14
X
Sampel 8
X
13 Kalbe Farma Tbk KLBF
Tbk SCPI
25 Siantar Top Tbk STTP
Sampel 11
24 Sekar Laut Tbk SKLT
Sampel 10
23 Schering Plough Indonesia
20 Prashida Aneka Niaga Tbk PSDN
X
Investama Tbk RMBA
22 Bantoel International
Sampel 9
21 Pyridarma Farma Tbk PYFA
X
Sampel 5
NO NAMA PERUSAHAAN KODE KRITERIA PEMILIHAN SAMPEL SAMPEL
Tbk AISA X
Tbk DVLA
5 Darya Varia Laboratoria
4 Delta Djakarta Tbk DLTA Sampel 2
Sampel 1
3 Cahaya Kalbar Tbk CEKA
2 Tiga Pilar Sejahtera Food
6 Gudang Garam Tbk GGRM
X
Tbk ADES
1 Akasha Wira International
4
3
2
1
Sampel 3
X
Sampel 4
12 Kadaung Indah Can Tbk KICI
X
Tbk KDSI
11 Kedaung Setia Industrial
X
10 Kimia Farma Tbk KAEF
INAF
7 Hanjaya Mandala
9 Indofarma Tbk
X
INDF
Tbk
8 Indofood Sukses Makmur
X
Sampoerna Tbk HMSP
X
Taisho Pharmaceutical SQBI
26 Sampel 12
Indonesia Tbk Mandom Indonesia Tbk TCID
27 Sampel 13
Tempo Scan Pacific Tbk TSPC
X
28
Ultrajaya Milk Industry and ULTJ
29 Sampel 14
Trading Company Tbk Unilever Indonesia Tbk UNVR
31 Sampel 15
Lampiran ii
DATA VARIABEL PENELITIAN
Ukuran Perusahaan Tahun 2009-2011
8 MRAT 121.878.572.644 128.784.147.638 140.831.012.363
14 ULTJ 577.567.331.545 668.865.254.087 726.393.993.145
13 TCID 331.540.075.323 349.079.480.001 376.955.020.814
12 SQBI 106.311.289.667 106.674.496.667 120.585.485.000
11 SKLT 65.395.342.886 66.458.480.823 71.412.626.475
10 SCPI 68.752.404 77.918.691 104.172.891
9 PYFA 33.312.461.065 33.528.999.743 39.344.534.284
7 MERK 144.656.878.333 144.922.831.000 1.947.961.932.667
No Kode (data dinyatakan dalam rupiah) Tahun 2009 2010 2011
6 LMPI 180.171.240.165 202.973.367.839 228.631.873.109
5 KICI 28.092.291.465 28.647.402.889 29.139.704.833
4 INAF 242.678.292.549 244.652.620.797 38.300.556.591
3 DVLA 261.204.354.667 284.703.330.333 309.430.331.000
2 DLTA 253.475.210.000 236.194.577.677 232.055.558.667
1 CEKA 189.534.371.795 283.489.971.381 274.453.639.456
15 UNVR 2.494.996.666.667 2.900.420.666.667 3.494.104.000.000
Financial Leverage Tahun 2009-2011 No Kode (data dalam bentuk persen) Tahun 2009 2010 2011
1 CEKA 0,331 0,184 0,062
2 DLTA 0,034 0,036 0,039
3 DVLA 0,036 0,045 0,06
4 INAF 0,072 0,064 0,042
5 KICI 0,165 0,17 0,176
6 LMPI 0,093 0,058 0,088
7 MERK 0,027 0,044 0,042
8 MRAT 0,0281 0,0275 0,0284
9 PYFA 0,052 0,077 0,095
10 SCPI 0,046 0,049 0,713
11 SKLT 0,185 0,154 0,149
12 SQBI 0,03 0,028 0,031
13 TCID 0,036 0,055 0,047
14 ULTJ 0,089 0,113 0,078
15 UNVR 0,025 0,029 0,031
Likuiditas Tahun 2009-2011 No Kode (data dalam bentuk persen) Tahun 2009 2010 2011
1 CEKA 4,8 2 1,68
2 DLTA 4,53 6,33 6,01
3 DVLA 3,05 3,716 4,83
4 INAF 1,542 1,518 1,537
5 KICI 5,532 7,335 7,26
6 LMPI 2,78 1,76 1,477
7 MERK 5,038 6,227 7,515
8 MRAT 7,17 7,613 6,27
9 PYFA 2,09 3,008 2,53
10 SCPI 0,921 0,91 3,779
11 SKLT 1,89 1,875 1,697
12 SQBI 5,452 5,688 5,8
13 TCID 7,26 10,68 11,74
14 ULTJ 2,116 2 1,52
15 UNVR 1 0,85 0,686
Laba Sebelum Pajak Tahun 2009-2011 (data dinyatakan dalam rupiah) Tahun No Kode 2009 2010 2011
1 CEKA 70.088.870.562 40.351.320.226 130.254.192.528
2 DLTA 178.004.640.000 192.972.439.000 204.871.170.000
3 DVLA 114.092.535.000 153.869.036.000 166.324.563.000
4 INAF 12.666.006.047 20.408.837.715 55.202.775.624
5 KICI -3.936.198.792 4.326.923.868 581.238.730
6 LMPI 7.880.572.178 4.564.808.975 7.745.220.632
7 MERK 207.925.230.000 157.318.093.000 283.226.816.000
8 MRAT 28.869.090.957 32.964.138.917 36.719.868.781
9 PYFA 5.430.225.355 5.637.776.555 7.085.375.595
10 SCPI 18.241.967.000 -7.493.458.000 -28.179.746.000
11 SKLT 12.410.719.131 6.172.154.304 8.016.925.358
12 SQBI 182.007.770.000 124.656.286.000 161.085.574.000
13 TCID 176.151.509.884 173.525.426.744 190.142.752.846
14 ULTJ 98.278.800.561 202.923.541.697 156.817.906.428
15 UNVR 4.248.590.000.000 4.545.767.000.000 5.574.799.000.000
Lampiran iii
Metode Penilaian Persediaan yang Digunakan Oleh Perusahaan Sampel
No Kode perusahaan 2009 2010 20111 CEKA Rata-rata Rata-rata Rata-rata
2 DLTA Rata-rata Rata-rata Rata-rata
3 DVLA Rata-rata Rata-rata Rata-rata
4 INAF FIFO FIFO FIFO
5 KICI Rata-rata Rata-rata Rata-rata
6 LMPI FIFO FIFO FIFO
7 MERK Rata-rata Rata-rata Rata-rata
8 MRAT FIFO FIFO FIFO
9 PYFA Rata-rata Rata-rata Rata-rata
10 SCPI FIFO FIFO FIFO
11 SKLT Rata-rata Rata-rata Rata-rata
12 SQBI FIFO FIFO FIFO
13 TCID FIFO FIFO FIFO
14 ULTJ Rata-rata Rata-rata Rata-rata
15 UNVR Rata-rata Rata-rata Rata-rata
Lampiran iv Metode Penilaian Persediaan Berdasarkan Metode Dummy No Kode perusahaan Metode Dummy
8 MRAT
15 UNVR
1
14 ULTJ
13 TCID
12 SQBI
1
11 SKLT
10 SCPI
1
9 PYFA
1
1 CEKA
7 MERK
6 LMPI
1
5 KICI
4 INAF
1
3 DVLA
1
2 DLTA
1
1
Lampiran v UJI ASUMSI KLASIK UJI NORMALITAS ANOVA
b
Model Sum of Squares Df Mean Square F Sig.
1 Regression 1.451 3 .484 2.477 .116
a
Residual 2.149 11 .195 Total 3.600
14
a. Predictors: (Constant), laba, financial, ukuran
b. Dependent Variable: fifo
UJI MULTIKOLINIERITAS Regression Warnings
Variables Entered/Removed
Model Variables
For models with dependent variable fifo, the following variables are constants or have missing correlations: current. They will be deleted from the analysis.
a
. Enter a. All requested variables entered.
ANOVA b
Model Sum of Squares df Mean Square F Sig.
1 Regression 1.451 3 .484 2.477 .116
a
Residual 2.149 11 .195 Total 3.600
14
a. Predictors: (Constant), laba, financial, ukuran
b. Dependent Variable: Met_Penilaian
Entered Variables Removed Method 1 laba, financial, ukuran
Coefficients a
1 Correlations Laba 1.000 .085 -.537 Financial .085 1.000 .328 Ukuran -.537 .328 1.000
1 1 3.770 1.000 .00 .00 .00 .00 2 .169 4.717 .00 .09 .22 .06 3 .042 9.427 .01 .61 .00 .88 4 .018 14.375 .98 .29 .77 .05 a.
(Constant) ukuran financial Laba
Index Variance Proportions
Eigenvalu e Condition
Model Dimen sion
Collinearity Diagnostics a
a. Dependent Variable: Met_Penilaian
Covariances Laba .082 .006 -.048 Financial .006 .068 .026 Ukuran -.048 .026 .095
Model laba financial ukuran
Model Unstandardized
Coefficient Correlations a
a. Dependent Variable: Met_penilaian
VIF 1 (Constant) 2.432 .710 3.428 .006 ukuran -.189 .308 -.189 -.614 .552 .571 1.751 financial -.608 .261 -.608 -2.330 .040 .797 1.255 laba -.405 .287 -.413 -1.413 .185 .635 1.574
Error Beta Toleranc e
B Std.
Collinearity Statistics
Coefficients t Sig.
Coefficients Standardized
Dependent Variable: Met_Penilaian
a Residuals Statistics Std.
Minimum Maximum Mean Deviation N Predicted Value .03 1.23 .60 .322
15 Std. Predicted Value -1.780 1.956 .000 1.000
15 Standard Error of .169 .336 .222 .053
15 Predicted Value Adjusted Predicted .04 1.36 .66 .357
15 Value Residual -.635 .378 .000 .392
15 Std. Residual -1.437 .856 .000 .886
15 Stud. Residual -1.620 .931 -.052 1.029
15 Deleted Residual -1.026 .464 -.058 .543
15 Stud. Deleted Residual -1.771 .925 -.074 1.063
15 Mahal. Distance 1.110 7.164 2.800 1.813
15 Cook's Distance .001 .779 .108 .190
15 Centered Leverage .079 .512 .200 .130
15 Value
a. Dependent Variable: Met_Penilaian
b Model Summary
Adjusted R Std. Error of the Durbin- Model R R Square Square Estimate Watson
a
1 .635 .403 .240 .442 2.450
a. Predictors: (Constant), laba, financial, ukuran b.
Dependent Variable: Met_Penilaian
Lampiran vi UJI HIPOTESIS UJI REGRESI LOGISTIK
Logistic Regression
Case Processing Summary
aUnweighted Cases N Percent Selected Cases Included in 15 100.0
Analysis Missing Cases .0 Total 15 100.0
Unselected Cases .0 Total 15 100.0
a. If weight is in effect, see classification table for the total number of cases.
b. The variable current is constant for the selected cases. Since a constant term was specified, the variable will be removed from the analysis.
Dependent Variable Encoding
Original Value Internal Value Metode FIFO Metode rata-rata
1 Block 0: Beginning Block
a,b,c Iteration History
Coefficients
- 2 Log Iteration likelihood Constant Step 0 1 20.190 .400 2 20.190 .405 3 20.190 .405 a. Constant is included in the model.
b. Initial -2 Log Likelihood: 20,190
a,b,c Iteration History
Coefficients
- 2 Log Iteration likelihood Constant Step 0 1 20.190 .400 2 20.190 .405 3 20.190 .405 a. Constant is included in the model.
b. Initial -2 Log Likelihood: 20,190
c. Estimation terminated at iteration number 3 because parameter estimates changed by less than ,001.
a,b Classification Table
Predicted fifo Metode rata- Percentage
Observed Metode FIFO rata Correct Step 0 Met_Penilai Metode FIFO 6 .0 an
Metode rata- 9 100.0 rata Overall Percentage
60.0 a. Constant is included in the model.
b. The cut value is ,500
Variables in the Equation
B S.E. Wald df Sig. Exp(B) Step 0 Constant .405 .527 .592 1 .442 1.500
Variables not in the Equation
Score df Sig.Step 0 Variables Ukuran .417 1 .519 Financial 2.269 1 .132 Laba 1.607 1 .205
Overall Statistics 6.047 3 .109
Block 1: Method = Enter Iteration History a,b,c,d
- 2 Log likelihood
Iteration
Coefficients Constant ukuran financial laba
Step 1 1 13.258 7.730 -.757 -2.432 -1.622 2 10.998 14.933 -1.974 -4.660 -2.722 3 9.976 23.359 -3.441 -7.292 -4.057 4 9.667 30.280 -4.626 -9.540 -5.195 5 9.562 36.458 -5.665 -11.595 -6.217 6 9.524 42.512 -6.677 -13.613 -7.224 7 9.511 48.531 -7.681 -15.619 -8.226 8 9.506 54.538 -8.682 -17.621 -9.227 9 9.504 60.541 -9.683 -19.622 -10.227 10 9.503 66.542 -10.683 -21.623 -11.227 11 9.503 72.542 -11.683 -23.623 -12.227 12 9.503 78.542 -12.683 -25.623 -13.227 13 9.503 84.542 -13.683 -27.623 -14.227 14 9.503 90.542 -14.683 -29.623 -15.227 15 9.503 96.542 -15.683 -31.623 -16.227 16 9.503 102.542 -16.683 -33.623 -17.227 17 9.503 108.542 -17.683 -35.623 -18.227 18 9.503 114.542 -18.683 -37.623 -19.227 19 9.503 120.542 -19.683 -39.623 -20.227 20 9.503 126.542 -20.683 -41.623 -21.227 a. Method: Enter b. Constant is included in the model.
c. Initial -2 Log Likelihood: 20,190
d. Estimation terminated at iteration number 20 because maximum iterations has been reached. Final solution cannot be found.
- 2 Log likelihood
Contingency Table for Hosmer and Lemeshow Test
5 5 .000 2 2.000
4 1 1.000 4 4.000
4
3 1 1.000 3 3.000
1
2 1 1.000 .000
3
Total Observed Expected Observed Expected Step 1 1 3 3.000 .000
fifo = Metode FIFO fifo = Metode rata- rata
1 .000 3 1.000
Omnibus Tests of Model Coefficients Chi-square df Sig.
Hosmer and Lemeshow Test Step Chi-square df Sig.
a. Estimation terminated at iteration number 20 because maximum iterations has been reached. Final solution cannot be found.
.510 .689
a
Nagelkerke R Square 1 9.503
Cox & Snell R Square
Step
Model Summary
Step 1 Step 10.688 3 .014 Block 10.688 3 .014 Model 10.688 3 .014
2
Classification Table a
a. The cut value is ,500
Correlation Matrix
Constant 126.542 63433.626 .000 1 .998 9.048E54 a. Variable(s) entered on step 1: ukuran, financial, laba.
ukuran -20.683 15499.029 .000 1 .999 .000 financial -41.623 21144.542 .000 1 .998 .000 laba -21.227 14383.057 .000 1 .999 .000
a
B S.E. Wald df Sig. Exp(B) Step 1
Variables in the Equation
86.7
Observed Predicted fifo
Overall Percentage
66.7 Metode rata-rata 9 100.0
2
4
Metode FIFO
Metode rata- rata Step 1 Met_P enilaia n
Percentage Correct Metode FIFO
Constant ukuran financial laba Step 1 Constant 1.000 -.733 -1.000 -.680 ukuran -.733 1.000 .733 .000 financial -1.000 .733 1.000 .680 laba -.680 .000 .680 1.000