Appendix Analisis Diskriminan dalam Memprediksi Financial Distress dengan Menggunakan Metode Altman
LAMPIRAN 1
Pengelompokan Sampel Kondisi FD dan NFD Berdasarkan Perhitungan
Z-Score Altman
(Dalam Jutaan Rupiah)
NO
1
2
3
4
5
6
7
8
9
10
11
12
PERUSAHAAN
TAHUN
WC / TA
RE / TA
EBIT /
MVE /
TA
BVD
S/TA
Z-Score
ADES
2012
0.23867
0.19255
0.196947
1.16197
1.224994
3.12807
ADES
2013
0.199574
0.358896
0.134207
0.134207
1.139345
2.40469
AISA
2012
0.23471
0.215409
0.232221
1.108679
1.966487
3.98125
AISA
2013
0.208786
0.117104
0.089544
0.884658
0.807983
2.04876
ALTO
2012
0.170461
0.000561
0.045638
0.610801
0.558794
1.28121
ALTO
2013
0.320177
0.000333
0.015899
0.35203
0.324255
0.87261
CEKA
2012
0.014394
0.005138
0.081459
0.821215
1.09324
1.87925
CEKA
2013
0.306728
0.005404
0.080919
0.493887
2.367069
3.30607
DAVO
2012
0.140691
0.010235
1.190266
0.783059
0.482366
2.60661
DAVO
2013
0.174025
1.8106
0.527114
0.286319
0.235288
3.03334
DLTA
2012
0.686179
0.006709
0.385754
0.802638
2.307526
4.89490
DLTA
2013
0.679461
0.00692
0.413355
0.780307
2.308263
4.96556
DVLA
2012
0.590518
0.010235
0.190266
0.783059
0.837107
2.65777
DVLA
2013
0.586957
0.018487
0.147688
0.768623
0.925743
2.60451
GGRM
2012
0.87093
0.004818
0.133239
0.640957
1.181149
3.05727
GGRM
2013
1.073658
0.003939
0.116923
0.5794
1.091918
3.11930
HMSP
2012
0.351665
0.003429
0.509886
0.507035
2.538377
4.95202
HMSP
2013
0.332938
0.003284
0.529463
0.516521
2.737687
5.19895
ICBF
2012
0.355364
0.000563
0,170512
0.603249
1.778513
2,56710
ICBF
2013
0.311515
0.000705
0.139508
0.623757
1.838238
2,38939
INAF
2012
0.343059
0
0.046442
1
0.9726
2.13753
INAF
2013
0.137456
0.000982
-0.04869
0.839632
1.033208
1.54256
INDF
2012
0.89546
0.001349
0,123217
0.575527
1.315811
3.14418
INDF
2013
0.883477
0.001088
0.098178
0.735518
1.264905
3.09189
73
NO
PERUSAHAAN
TAHUN
WC /
RE / TA
TA
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
EBIT /
MVE /
TA
BVD
S/TA
Z-Score
KAEF
2012
0.466499
0.294892
0.134026
0.694264
1.798466
3.62995
KAEF
2013
0.43063
0.317407
0.11494
0.657117
1.758973
3.49367
KDSI
2012
0.24057
0.035053
0.083487
0.553849
2.280782
3.22635
KDSI
2013
0.177517
0.024699
0.055486
0.414014
1.63051
2.30961
KICI
2012
0.517614
-0.06047
0.032426
2.343721
0.998231
3.04794
KICI
2013
0.562419
0.017051
0.101195
3.041901
1.007467
3.86532
KLBF
2012
0.483129
0.00819
0.245066
0.782722
1.447915
3.31748
KLBF
2013
0.429227
0.008349
0.227354
0.751207
1.414233
3.14198
LMPI
2012
0.102438
0.618606
0.006233
0.49944
0.616065
1.92527
LMPI
2013
0.088656
0.613312
-0.01705
0.483368
1
2.19877
MBTO
2012
0.611474
0.001641
0.097711
2.484191
1.177679
3.72670
MBTO
2013
0.55589
0.002452
0.037606
2.812809
1.048245
3.53053
MERK
2012
0.604209
0.661679
0.256247
0.731857
1.632993
4.56912
MERK
2013
0.631927
0.677609
0.336766
0.734947
1.713119
4.97238
MLBI
2012
-0.29009
7.8106
0.527114
0.286319
1.438294
3.00145
MLBI
2013
-0.00914
5.6106
0.884856
0.554125
1.998705
5.24024
MRAT
2012
0.645998
0.023433
0.093424
5.545455
1.005983
5.44955
MRAT
2013
0.595687
0.031275
0.022788
6.113914
0.814697
5.31685
MYOR
2012
0.90821
0.003734
0.215605
0.669509
1.265958
3.06301
MYOR
2013
1.386518
0.003398
0.139654
0.501001
1.107648
3.13821
PSDN
2012
0.210339
0.019669
0.074411
0.755546
1.911947
2.89077
PSDN
2013
0.225369
0.031266
0.063413
1.580426
1.87664
3.34837
PYFA
2012
0.29568
0.007361
0.058682
0.645608
1.300932
2.24707
PYFA
2013
0.149543
0.00571
0.048538
0.536214
1
1.66935
RMBA
2012
0.252292
0.000577
-0.06176
0.2774
1.42021
1.68638
RMBA
2013
0.090899
0.000433
-0.14243
0.09522
1,329462
1.02642
ROTI
2012
0.020219
0.325633
0.16581
1.238271
1.988282
2.99371
ROTI
2013
0.023967
0.281507
0.115655
1.462536
0.825988
2.50804
SCPI
2012
0.377384
0.111631
1.59505
0.043038
0.686024
1.32104
SCPI
2013
0.431914
0.071573
-0.02333
0.014118
0.545401
1.09539
SIDO
2012
-
-
-
SIDO
2013
0.691905
0.146395
0.19741
8.052286
0.803781
7.32184
SKBM
2012
0.113538
0.065708
0.057312
7.84269
2.608342
7.73132
SKBM
2013
0.135293
0.156155
0.157349
0.678037
2.605471
3.91251
SKLT
2012
0.147517
0.055315
0.046703
0.518456
1.608528
2.32818
SKLT
2013
0.097341
0.045746
0.054961
4,624345
.87771
5,01454
-
-
-
74
NO
PERUSAHAAN
TAHUN
WC /
RE / TA
TA
31
32
33
34
35
36
37
EBIT /
MVE /
TA
BVD
S/TA
Z-Score
STTP
2012
-.00117
0.346572
0.074502
0.865018
1.02712
2.27579
STTP
2013
-.0.01983
0.294654
0.097138
0.894576
1.152971
2.39899
SQBB
2012
0.614598
0.002593
0.455496
0.819264
0.975805
3.71163
SQBB
2013
0.623975
0.002972
0.473618
0.823984
1.012461
3.82272
TCID
2012
0.5304
0.015938
0.161119
0.869408
1.467337
3.17946
TCID
2013
0.356891
0.013716
0.148912
0.806978
1,383332
2,80639
TSPC
2012
0.50694
0.005342
0.175347
0.723757
0.431218
3.05992
TSPC
2013
0.488844
0.004993
0.153466
0.714309
1.267556
2.79618
ULTJ
2012
0.249341
0.01611
0.189182
0.692549
1.160715
2.52230
ULTJ
2013
0.5304
0.015938
0.161119
0.869408
1.467337
3.17946
UNVR
2012
-0.12229
0.001273
0.539572
0.331112
2.278122
4.11240
UNVR
2013
-0.19152
0.001143
0.536313
0.318745
2.30424
4.03709
WIIM
2012
0.447755
0.117762
0.087452
2.191233
0.926951
3.23245
WIIM
2013
0.475894
1.6306
0.142488
1.745465
1.292114
3.38067
Sumber : Hasil Pengolahan Data
75
LAMPIRAN 2
A
1
2
3
4
5
6
7
KRITERIA 2
(FD)
KRITERIA 1
NO
2011 2012 2013
2012
2013
KRITERIA
KRITERIA 1
KET
KRITERIA
PERUSAHAAN
NO
PERUSAHAAN
Daftar Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia
KRITERIA
3 (NFD)
2011 2012 2013
MAKANAN DAN MINUMAN
PT. Akasha Wira
Internasional,Tbk
PT.
Tiga
Pilar
Sejahtera, Tbk
PT.Cahaya
Kalbar,Tbk
PT.Indofood CBP
Sukses Makmur,Tbk
√
√
√
-
√
1
√
√
√
-
√
2
√
√
√
√
-
3
√
√
√
√
√
4
PT.Multi
Bintang
Indonesia,Tbk
PT.Siantar Top,Tbk
√
√
√
-
-
5
√
√
√
√
√
6
PT.Nippon Indosari
Corporindo,Tbk
√
√
√
-
√
7
PT. Tri Banyan
Tirta,Tbk
PT.Sekar
Bumi,Tbk
PT.Prashida Aneka
Niaga,Tbk
PT.Indofood
Sukses
Makmur,Tbk
PT.Delta
Djakarta,Tbka
PT.Mayora
Indah,Tbk
PT. Sekar Laut,Tbk
-
√
√
-
-
√
√
-
√
√
√
-
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
-
Sampel
1
Sampel
2
76
8
B
1
2
C
1
2
3
4
PT.Ultrajaya Milk
Industry
and
Trading
Company,Tbk
ROKOK
PT.
Bentoel
Internasional
Investment,Tbk
PT. Wismilak Inti
Makmur,Tbk
FARMASI
PT.Darya
Varia
Laboratoria,Tbk
PT.Indofarma
(Persero),Tbk
PT.Industri
Jamu
dan
Farmasi
Sidomuncul,Tbk
PT.Merck
Sharp
Dohme Pharma,Tbk
NO
2011 2012 2013 2012 2013
KRITERIA 1
KRITERIA
3 (NFD)
2011 2012 2013
√
√
√
√
-
8
PT.Davomas
Abadi,Tbk
√
√
√
-
√
√
√
√
√
1
√
√
√
√
-
√
-
-
2
PT.Handjaya
Mandala
Sampoerna,Tbk
PT.
Gudang
Garam,Tbk
√
√
√
-
√
√
√
√
√
1
√
√
√
√
√
√
√
√
√
2
√
√
√
√
-
-
√
-
-
3
PT.Kalbe
Farma,Tbk
PT.Kimia Farma
(Persero),Tbk
PT.Tempo
Scan
Pasifik,Tbk
√
√
√
-
√
√
√
√
√
4
PT.Merck
Indonesia,Tbk
√
√
√
√
√
KET
KRITERIA 1
KRITERIA
KRITERIA
2 (FD)
PERUSAHAAN
NO
PERUSAHAAN
KRITERIA
Sampel
3
Sampel
4
Sampel
5
Sampel
6
77
KRITERIA
2 (FD)
NO
2011 2012 2013 2012 2013
√
√
√
√
√
5
PT.Pyridam
Farma,Tbk
D
1
KOSMETIK DAN KEPERLUAN RUMAH TANGGA
PT.Kedawung Setia
√
√
√
√
Industrial,Tbk
PT.Langgeng
√
√
√
√
√
Makmur
Industri,Tbk
PT.Martina
√
√
√
Bento,Tbk
2
3
4
KRITERIA
KRITERIA 1
2011 2012 2013
KRITERI
A 3 (NFD)
5
PT.Taisho
Pharmaceutical
Indonesia,Tbk
√
√
√
√
1
PT.Mandom
Indonesia,Tbk
PT.Kedaung Indah
Can,Tbk
√
√
√
-
√
√
√
√
PT.Mustika
Ratu,Tbk
PT.Unilever
Indonesia,Tbk
√
√
√
√
√
√
√
-
2
3
4
KET
KRITERIA 1
PERUSAHAAN
PERUSAHAAN
NO
KRITERIA
Sampel
7
Sampel
8
Sumber : Bursa Efek Indonesia (Data Diolah)
Keterangan :
*Kriteria 1 : Perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2011-2013 secara berturut-turut.
*Kriteria 2 : Perusahaan yang memiliki Z-score < 2,99 pada tahun 2012-2013 secara berturut-turut,
*Kriteria 3 : Perusahaan yang memiliki Z-score > 2,99 pada tahun 2012-2013 secara berturut-turut, perusahaan sejenis dan asset yang mendekati dengan perusahaan yang
financial distress.
78
LAMPIRAN 3
Total Asset Sampel Kondisi FD dan NFD
(Dalam Jutaan Rupiah)
NO
FD
TOTAL ASSET
NO
NFD
1
2
3
4
5
6
7
8
PYFA
SCPI
LMPI
DVLA
STTP
INAF
RMBA
ICBP
118.033
441.000
685.895
922.945
934.765
1.114.901
6.333.957
15.222.857
1
2
3
4
5
6
7
8
SQBB
MERK
KICI
KLBF
MYOR
KAEF
HMSP
INDF
TOTAL
ASSET
361.756
584.388
874.191
8.274.554
6.599.845
1.794.399
19.329.758
53.585.933
Sumber : Laporan Keuangan Emiten 2011 (Data Diolah)
79
LAMPIRAN 4
Rasio-Rasio Keuangan Perusahaan Kondisi Financial Distress dan
Nonfinancial Distress
No
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
Kode
Perusahaan
DVLA
HMSP
ICBP
INDF
INAF
KAEF
KICI
KLBF
LMPI
MERK
MYOR
PYFA
RMBA
SCPI
STTP
SQBB
Y
WC/TA
RE/TA
EBIT/TA
MVE/BVD
S/TA
0
1
0
1
0
1
1
1
0
1
1
0
0
0
0
1
-0.14022
0.335392
0.367327
0.89546
0.221683
0.44769
0.553244
0.527314
0.152153
0.729472
0.340842
0.317896
0.07232
0.431914
-0.0168
0.632987
0.00975
0.38465
0.29328
0.27134
0.25208
0.37478
0.64377
0.41075
0.73518
0.77725
0.25439
0.39340
0.08237
0.57157
0.18353
0.49201
0.18021
0.56447
0.18031
0.12321
0.04951
0.12929
0.01488
0.24016
0.01129
0.48465
0.09491
0.06002
0.07660
-0.02333
0.064596
0.44528
0.064976
0.532995
0.413532
0.575527
0.937073
0.698096
0.41091
0.78746
0.153559
0.624563
0.367383
0.10069
0.154799
0.014118
0.102013
0.836199
0.074741
2.734473
1.272242
1.315811
0.583103
1.900018
1.001121
1.318725
0.732162
1.571784
1.432438
1.280097
1.589871
0.545401
1.099403
0.944876
Sumber : Hasil Pengolahan Data
80
LAMPIRAN 5
Statistik Deskriptif Variabel Penelitian
Descriptive Statistics
N
Minimum
Maximum
Mean
Std. Deviation
WC/TA
16
-.14
.90
.3669
.27366
RE/TA
16
.01
.78
.3813
.22021
EBIT/TA
16
-.02
.56
.1675
.17816
MVE/TA
16
.01
.94
.4225
.30449
S/TA
16
.07
2.73
1.2088
.61231
Valid N (listwise)
16
LAMPIRAN 6
Uji Normalitas
WC/TA
RE/TA
EBIT/TA
MVE/BVD
S/TA
Mean
16
0.0000000
16
0.0000000
16
0.0000000
16
0.0000000
16
0.0000000
Std.Deviation
Absolute
.35613572
.091
.48983714
.179
Positive
.091
Negative
N
Normal
Parametersab
Most
Extreme
Differences
KolmogorovSmirnov Z
Asymp.Sig
(2-Tailed)
43587624
.184
40556518
.174
.177
.184
.086
.161
-.091
-.179
-.150
-.174
-.155
.365
.716
.735
.696
.644
.999
.685
.652
.718
.801
.43747717
.161
a. Test distribution is Normal.
b. Calculated from data.
81
LAMPIRAN 7
Independent Sample T Test
Group Statistics
Financi
al
Distress
WC/TA
RE/TA
EBIT/TA
MVE/TA
S/TA
N
Mean
Std. Deviation
Std. Error Mean
0
8
.18
.198
.070
1
8
.56
.192
.068
0
8
.31
.246
.087
1
8
.45
.182
.064
0
8
.07
.072
.025
1
8
.26
.208
.074
0
8
.24
.307
.109
1
8
.61
.168
.059
0
8
.89
.496
.175
1
8
1.52
.575
.203
82
Independent Samples Test
Levene's Test for Equality of
Variances
t-test for Equality of Means
95% Confidence Interval of the
Difference
F
WC/TA
Equal variances assumed
Sig.
.070
t
.796
Equal variances not
assumed
RE/TA
Equal variances assumed
.641
.437
Equal variances not
assumed
EBIT/TA
Equal variances assumed
13.392
.003
Equal variances not
assumed
MVE/TA
Equal variances assumed
1.194
.293
Equal variances not
assumed
S/TA
Equal variances assumed
Equal variances not
assumed
.001
.980
Df
Sig. (2-tailed)
Mean Difference
Std. Error
Difference
Lower
Upper
-3.929
14
.002
-.384
.098
-.593
-.174
-3.929
13.988
.002
-.384
.098
-.593
-.174
-1.249
14
.232
-.135
.108
-.367
.097
-1.249
12.904
.234
-.135
.108
-.369
.099
-2.377
14
.032
-.185
.078
-.352
-.018
-2.377
8.659
.042
-.185
.078
-.362
-.008
-2.949
14
.011
-.365
.124
-.630
-.100
-2.949
10.858
.013
-.365
.124
-.638
-.092
-2.347
14
.034
-.630
.268
-1.206
-.054
-2.347
13.705
.035
-.630
.268
-1.207
-.053
83
LAMPIRAN 8
Uji Homogenitas
Test Results
Box's M
F
14.607
Approx.
.996
df1
10
df2
937.052
Sig.
.445
Tests null hypothesis of equal
population covariance matrices.
84
LAMPIRAN 9
Hasil Analisis Diskriminan
Analysis Case Processing Summary
Unweighted Cases
N
Valid
Excluded
Missing or out-of-range group
Percent
16
100.0
0
.0
0
.0
0
.0
0
.0
16
100.0
codes
At least one missing
discriminating variable
Both missing or out-of-range
group codes and at least one
missing discriminating
variable
Total
Total
Group Statistics
Valid N (listwise)
Financial Distress
.00
1.00
Std. Deviation
Unweighted
Weighted
WC/TA
.1750
.19821
8
8.000
EBIT/TA
.0750
.07211
8
8.000
MVE/TA
.2400
.30697
8
8.000
S/TA
.8937
.49601
8
8.000
WC/TA
.5588
.19246
8
8.000
EBIT/TA
.2600
.20798
8
8.000
MVE/TA
.6050
.16827
8
8.000
1.5238
.57495
8
8.000
WC/TA
.3669
.27366
16
16.000
EBIT/TA
.1675
.17816
16
16.000
MVE/TA
.4225
.30449
16
16.000
1.2088
.61231
16
16.000
S/TA
Total
Mean
S/TA
85
Tests of Equality of Group Means
Wilks' Lambda
F
df1
df2
Sig.
WC/TA
.476
15.435
1
14
.002
EBIT/TA
.712
5.650
1
14
.032
MVE/TA
.617
8.697
1
14
.011
S/TA
.718
5.507
1
14
.034
Pooled Within-Groups Matrices
WC/TA
Covariance
Correlation
EBIT/TA
a
MVE/TA
S/TA
WC/TA
.038
-.003
.010
-.014
EBIT/TA
-.003
.024
.008
.028
MVE/TA
.010
.008
.061
-.011
S/TA
-.014
.028
-.011
.288
WC/TA
1.000
-.104
.216
-.136
EBIT/TA
-.104
1.000
.212
.335
MVE/TA
.216
.212
1.000
-.085
-.136
.335
-.085
1.000
S/TA
a. The covariance matrix has 14 degrees of freedom.
86
a
Covariance Matrices
Financial Distress
.00
1.00
WC/TA
MVE/TA
S/TA
WC/TA
.039
-.005
.012
.026
EBIT/TA
-.005
.005
.002
.000
MVE/TA
.012
.002
.094
-.008
S/TA
.026
.000
-.008
.246
WC/TA
.037
-.001
.009
-.054
EBIT/TA
-.001
.043
.015
.056
MVE/TA
.009
.015
.028
-.014
-.054
.056
-.014
.331
WC/TA
.075
.016
.047
.051
EBIT/TA
.016
.032
.026
.057
MVE/TA
.047
.026
.093
.051
S/TA
.051
.057
.051
.375
S/TA
Total
EBIT/TA
a. The total covariance matrix has 15 degrees of freedom.
Log Determinants
Financial Distress
Rank
Log Determinant
.00
4
-12.563
1.00
4
-12.111
Pooled within-groups
4
-11.294
The ranks and natural logarithms of determinants
printed are those of the group covariance matrices.
87
Eigenvalues
Function
Eigenvalue
1
2.226
% of Variance
a
Cumulative %
100.0
Canonical Correlation
100.0
.831
a. First 1 canonical discriminant functions were used in the analysis.
Wilks' Lambda
Test of
Function(s)
Wilks' Lambda
1
.310
Chi-square
14.055
df
Sig.
4
.007
Standardized Canonical
Discriminant Function
Coefficients
Function
1
WC/TA
.717
EBIT/TA
.272
MVE/TA
.355
S/TA
.457
Structure Matrix
Function
1
WC/TA
.704
MVE/TA
.528
EBIT/TA
.426
S/TA
.420
88
Structure Matrix
Function
1
WC/TA
.704
MVE/TA
.528
EBIT/TA
.426
S/TA
.420
Pooled within-groups
correlations between
discriminating variables
and standardized
canonical discriminant
functions
Variables ordered by
absolute size of correlation
within function.
Canonical Discriminant
Function Coefficients
Function
1
WC/TA
3.673
EBIT/TA
1.747
MVE/TA
1.432
S/TA
(Constant)
.851
-3.273
Unstandardized coefficients
89
Functions at Group
Centroids
Financi
Function
al
Distress
1
.00
-1.396
1.00
1.396
Unstandardized
canonical discriminant
functions evaluated at
group means
Classification Processing Summary
Processed
Excluded
16
Missing or out-of-range group
0
codes
At least one missing
0
discriminating variable
Used in Output
16
Prior Probabilities for Groups
Financi
Cases Used in Analysis
al
Distress
Prior
Unweighted
Weighted
.00
.500
8
8.000
1.00
.500
8
8.000
Total
1.000
16
16.000
90
Classification Function Coefficients
Financial Distress
.00
1.00
WC/TA
4.691
14.943
EBIT/TA
-1.911
2.966
MVE/TA
4.051
8.049
S/TA
3.676
6.050
-3.161
-12.298
(Constant)
Fisher's linear discriminant functions
Classification Results
Financi
b,c
Predicted Group Membership
al
Distress
Original
Count
%
Cross-validated
a
Count
%
.00
1.00
Total
.00
7
1
8
1.00
1
7
8
.00
87.5
12.5
100.0
1.00
12.5
87.5
100.0
.00
6
2
8
1.00
2
6
8
.00
75.0
25.0
100.0
1.00
25.0
75.0
100.0
a. Cross validation is done only for those cases in the analysis. In cross validation,
each case is classified by the functions derived from all cases other than that case.
b. 87.5% of original grouped cases correctly classified.
c. 75.0% of cross-validated grouped cases correctly classified.
91
Casewise Statistics
Highest Group
Discriminant
Scores
Second Highest Group
P(D>d | G=g)
Case
Number
Original
Cross-validated
a
Actual Group
Predicted Group
p
df
P(G=g | D=d)
Squared
Mahalanobis
Distance to
Centroid
Group
P(G=g | D=d)
Squared
Mahalanobis
Distance to
Centroid
Function 1
1
0
0
.053
1
1.000
3.733
1
.000
22.310
-3.328
2
1
1
.523
1
.997
.409
0
.003
11.770
2.035
3
0
**
.184
1
.547
1.764
0
.453
2.141
.068
4
1
1
.429
1
.998
.626
0
.002
12.834
2.187
5
0
0
.391
1
.818
.735
1
.182
3.740
-.538
6
1
1
.865
1
.968
.029
0
.032
6.869
1.225
7
1
1
.233
1
.637
1.425
0
.363
2.552
.202
8
1
1
.954
1
.977
.003
0
.023
7.475
1.338
9
0
0
.636
1
.995
.224
1
.005
10.660
-1.869
10
1
1
.283
1
.999
1.154
0
.001
14.942
2.470
11
1
**
.202
1
.584
1.624
1
.416
2.301
-.121
12
0
0
.526
1
.893
.402
1
.107
4.653
-.761
13
0
0
.938
1
.975
.006
1
.025
7.363
-1.318
14
0
0
.882
1
.970
.022
1
.030
6.984
-1.247
15
0
0
.438
1
.998
.602
1
.002
12.726
-2.172
16
1
1
.664
1
.994
.188
0
.006
10.401
1.829
1
0
0
.000
4
1.000
25.662
1
.000
60.208
2
1
1
.000
4
.996
21.448
0
.004
32.346
1
0
92
**
.737
4
.643
1.994
0
.357
3.174
1
1
.173
4
.998
6.377
0
.002
18.506
5
0
**
.000
4
1.000
22.644
0
.000
39.179
6
1
1
.330
4
.925
4.607
0
.075
9.627
7
1
**
.414
4
.636
3.940
1
.364
5.057
8
1
1
.892
4
.965
1.112
0
.035
7.769
9
0
0
.983
4
.993
.398
1
.007
10.197
10
1
1
.210
4
.999
5.860
0
.001
20.437
11
1
**
.688
4
.769
2.261
1
.231
4.666
12
0
0
.653
4
.825
2.452
1
.175
5.558
13
0
0
.584
4
.955
2.847
1
.045
8.938
14
0
0
.198
4
.915
6.021
1
.085
10.780
15
0
0
.803
4
.997
1.631
1
.003
13.343
16
1
1
.094
4
.989
7.925
0
.011
16.920
3
0
4
1
1
0
0
For the original data, squared Mahalanobis distance is based on canonical functions.
For the cross-validated data, squared Mahalanobis distance is based on observations.
**. Misclassified case
a. Cross validation is done only for those cases in the analysis. In cross validation, each case is classified by the functions derived from all cases other than that case.
93
Pengelompokan Sampel Kondisi FD dan NFD Berdasarkan Perhitungan
Z-Score Altman
(Dalam Jutaan Rupiah)
NO
1
2
3
4
5
6
7
8
9
10
11
12
PERUSAHAAN
TAHUN
WC / TA
RE / TA
EBIT /
MVE /
TA
BVD
S/TA
Z-Score
ADES
2012
0.23867
0.19255
0.196947
1.16197
1.224994
3.12807
ADES
2013
0.199574
0.358896
0.134207
0.134207
1.139345
2.40469
AISA
2012
0.23471
0.215409
0.232221
1.108679
1.966487
3.98125
AISA
2013
0.208786
0.117104
0.089544
0.884658
0.807983
2.04876
ALTO
2012
0.170461
0.000561
0.045638
0.610801
0.558794
1.28121
ALTO
2013
0.320177
0.000333
0.015899
0.35203
0.324255
0.87261
CEKA
2012
0.014394
0.005138
0.081459
0.821215
1.09324
1.87925
CEKA
2013
0.306728
0.005404
0.080919
0.493887
2.367069
3.30607
DAVO
2012
0.140691
0.010235
1.190266
0.783059
0.482366
2.60661
DAVO
2013
0.174025
1.8106
0.527114
0.286319
0.235288
3.03334
DLTA
2012
0.686179
0.006709
0.385754
0.802638
2.307526
4.89490
DLTA
2013
0.679461
0.00692
0.413355
0.780307
2.308263
4.96556
DVLA
2012
0.590518
0.010235
0.190266
0.783059
0.837107
2.65777
DVLA
2013
0.586957
0.018487
0.147688
0.768623
0.925743
2.60451
GGRM
2012
0.87093
0.004818
0.133239
0.640957
1.181149
3.05727
GGRM
2013
1.073658
0.003939
0.116923
0.5794
1.091918
3.11930
HMSP
2012
0.351665
0.003429
0.509886
0.507035
2.538377
4.95202
HMSP
2013
0.332938
0.003284
0.529463
0.516521
2.737687
5.19895
ICBF
2012
0.355364
0.000563
0,170512
0.603249
1.778513
2,56710
ICBF
2013
0.311515
0.000705
0.139508
0.623757
1.838238
2,38939
INAF
2012
0.343059
0
0.046442
1
0.9726
2.13753
INAF
2013
0.137456
0.000982
-0.04869
0.839632
1.033208
1.54256
INDF
2012
0.89546
0.001349
0,123217
0.575527
1.315811
3.14418
INDF
2013
0.883477
0.001088
0.098178
0.735518
1.264905
3.09189
73
NO
PERUSAHAAN
TAHUN
WC /
RE / TA
TA
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
EBIT /
MVE /
TA
BVD
S/TA
Z-Score
KAEF
2012
0.466499
0.294892
0.134026
0.694264
1.798466
3.62995
KAEF
2013
0.43063
0.317407
0.11494
0.657117
1.758973
3.49367
KDSI
2012
0.24057
0.035053
0.083487
0.553849
2.280782
3.22635
KDSI
2013
0.177517
0.024699
0.055486
0.414014
1.63051
2.30961
KICI
2012
0.517614
-0.06047
0.032426
2.343721
0.998231
3.04794
KICI
2013
0.562419
0.017051
0.101195
3.041901
1.007467
3.86532
KLBF
2012
0.483129
0.00819
0.245066
0.782722
1.447915
3.31748
KLBF
2013
0.429227
0.008349
0.227354
0.751207
1.414233
3.14198
LMPI
2012
0.102438
0.618606
0.006233
0.49944
0.616065
1.92527
LMPI
2013
0.088656
0.613312
-0.01705
0.483368
1
2.19877
MBTO
2012
0.611474
0.001641
0.097711
2.484191
1.177679
3.72670
MBTO
2013
0.55589
0.002452
0.037606
2.812809
1.048245
3.53053
MERK
2012
0.604209
0.661679
0.256247
0.731857
1.632993
4.56912
MERK
2013
0.631927
0.677609
0.336766
0.734947
1.713119
4.97238
MLBI
2012
-0.29009
7.8106
0.527114
0.286319
1.438294
3.00145
MLBI
2013
-0.00914
5.6106
0.884856
0.554125
1.998705
5.24024
MRAT
2012
0.645998
0.023433
0.093424
5.545455
1.005983
5.44955
MRAT
2013
0.595687
0.031275
0.022788
6.113914
0.814697
5.31685
MYOR
2012
0.90821
0.003734
0.215605
0.669509
1.265958
3.06301
MYOR
2013
1.386518
0.003398
0.139654
0.501001
1.107648
3.13821
PSDN
2012
0.210339
0.019669
0.074411
0.755546
1.911947
2.89077
PSDN
2013
0.225369
0.031266
0.063413
1.580426
1.87664
3.34837
PYFA
2012
0.29568
0.007361
0.058682
0.645608
1.300932
2.24707
PYFA
2013
0.149543
0.00571
0.048538
0.536214
1
1.66935
RMBA
2012
0.252292
0.000577
-0.06176
0.2774
1.42021
1.68638
RMBA
2013
0.090899
0.000433
-0.14243
0.09522
1,329462
1.02642
ROTI
2012
0.020219
0.325633
0.16581
1.238271
1.988282
2.99371
ROTI
2013
0.023967
0.281507
0.115655
1.462536
0.825988
2.50804
SCPI
2012
0.377384
0.111631
1.59505
0.043038
0.686024
1.32104
SCPI
2013
0.431914
0.071573
-0.02333
0.014118
0.545401
1.09539
SIDO
2012
-
-
-
SIDO
2013
0.691905
0.146395
0.19741
8.052286
0.803781
7.32184
SKBM
2012
0.113538
0.065708
0.057312
7.84269
2.608342
7.73132
SKBM
2013
0.135293
0.156155
0.157349
0.678037
2.605471
3.91251
SKLT
2012
0.147517
0.055315
0.046703
0.518456
1.608528
2.32818
SKLT
2013
0.097341
0.045746
0.054961
4,624345
.87771
5,01454
-
-
-
74
NO
PERUSAHAAN
TAHUN
WC /
RE / TA
TA
31
32
33
34
35
36
37
EBIT /
MVE /
TA
BVD
S/TA
Z-Score
STTP
2012
-.00117
0.346572
0.074502
0.865018
1.02712
2.27579
STTP
2013
-.0.01983
0.294654
0.097138
0.894576
1.152971
2.39899
SQBB
2012
0.614598
0.002593
0.455496
0.819264
0.975805
3.71163
SQBB
2013
0.623975
0.002972
0.473618
0.823984
1.012461
3.82272
TCID
2012
0.5304
0.015938
0.161119
0.869408
1.467337
3.17946
TCID
2013
0.356891
0.013716
0.148912
0.806978
1,383332
2,80639
TSPC
2012
0.50694
0.005342
0.175347
0.723757
0.431218
3.05992
TSPC
2013
0.488844
0.004993
0.153466
0.714309
1.267556
2.79618
ULTJ
2012
0.249341
0.01611
0.189182
0.692549
1.160715
2.52230
ULTJ
2013
0.5304
0.015938
0.161119
0.869408
1.467337
3.17946
UNVR
2012
-0.12229
0.001273
0.539572
0.331112
2.278122
4.11240
UNVR
2013
-0.19152
0.001143
0.536313
0.318745
2.30424
4.03709
WIIM
2012
0.447755
0.117762
0.087452
2.191233
0.926951
3.23245
WIIM
2013
0.475894
1.6306
0.142488
1.745465
1.292114
3.38067
Sumber : Hasil Pengolahan Data
75
LAMPIRAN 2
A
1
2
3
4
5
6
7
KRITERIA 2
(FD)
KRITERIA 1
NO
2011 2012 2013
2012
2013
KRITERIA
KRITERIA 1
KET
KRITERIA
PERUSAHAAN
NO
PERUSAHAAN
Daftar Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia
KRITERIA
3 (NFD)
2011 2012 2013
MAKANAN DAN MINUMAN
PT. Akasha Wira
Internasional,Tbk
PT.
Tiga
Pilar
Sejahtera, Tbk
PT.Cahaya
Kalbar,Tbk
PT.Indofood CBP
Sukses Makmur,Tbk
√
√
√
-
√
1
√
√
√
-
√
2
√
√
√
√
-
3
√
√
√
√
√
4
PT.Multi
Bintang
Indonesia,Tbk
PT.Siantar Top,Tbk
√
√
√
-
-
5
√
√
√
√
√
6
PT.Nippon Indosari
Corporindo,Tbk
√
√
√
-
√
7
PT. Tri Banyan
Tirta,Tbk
PT.Sekar
Bumi,Tbk
PT.Prashida Aneka
Niaga,Tbk
PT.Indofood
Sukses
Makmur,Tbk
PT.Delta
Djakarta,Tbka
PT.Mayora
Indah,Tbk
PT. Sekar Laut,Tbk
-
√
√
-
-
√
√
-
√
√
√
-
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
-
Sampel
1
Sampel
2
76
8
B
1
2
C
1
2
3
4
PT.Ultrajaya Milk
Industry
and
Trading
Company,Tbk
ROKOK
PT.
Bentoel
Internasional
Investment,Tbk
PT. Wismilak Inti
Makmur,Tbk
FARMASI
PT.Darya
Varia
Laboratoria,Tbk
PT.Indofarma
(Persero),Tbk
PT.Industri
Jamu
dan
Farmasi
Sidomuncul,Tbk
PT.Merck
Sharp
Dohme Pharma,Tbk
NO
2011 2012 2013 2012 2013
KRITERIA 1
KRITERIA
3 (NFD)
2011 2012 2013
√
√
√
√
-
8
PT.Davomas
Abadi,Tbk
√
√
√
-
√
√
√
√
√
1
√
√
√
√
-
√
-
-
2
PT.Handjaya
Mandala
Sampoerna,Tbk
PT.
Gudang
Garam,Tbk
√
√
√
-
√
√
√
√
√
1
√
√
√
√
√
√
√
√
√
2
√
√
√
√
-
-
√
-
-
3
PT.Kalbe
Farma,Tbk
PT.Kimia Farma
(Persero),Tbk
PT.Tempo
Scan
Pasifik,Tbk
√
√
√
-
√
√
√
√
√
4
PT.Merck
Indonesia,Tbk
√
√
√
√
√
KET
KRITERIA 1
KRITERIA
KRITERIA
2 (FD)
PERUSAHAAN
NO
PERUSAHAAN
KRITERIA
Sampel
3
Sampel
4
Sampel
5
Sampel
6
77
KRITERIA
2 (FD)
NO
2011 2012 2013 2012 2013
√
√
√
√
√
5
PT.Pyridam
Farma,Tbk
D
1
KOSMETIK DAN KEPERLUAN RUMAH TANGGA
PT.Kedawung Setia
√
√
√
√
Industrial,Tbk
PT.Langgeng
√
√
√
√
√
Makmur
Industri,Tbk
PT.Martina
√
√
√
Bento,Tbk
2
3
4
KRITERIA
KRITERIA 1
2011 2012 2013
KRITERI
A 3 (NFD)
5
PT.Taisho
Pharmaceutical
Indonesia,Tbk
√
√
√
√
1
PT.Mandom
Indonesia,Tbk
PT.Kedaung Indah
Can,Tbk
√
√
√
-
√
√
√
√
PT.Mustika
Ratu,Tbk
PT.Unilever
Indonesia,Tbk
√
√
√
√
√
√
√
-
2
3
4
KET
KRITERIA 1
PERUSAHAAN
PERUSAHAAN
NO
KRITERIA
Sampel
7
Sampel
8
Sumber : Bursa Efek Indonesia (Data Diolah)
Keterangan :
*Kriteria 1 : Perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2011-2013 secara berturut-turut.
*Kriteria 2 : Perusahaan yang memiliki Z-score < 2,99 pada tahun 2012-2013 secara berturut-turut,
*Kriteria 3 : Perusahaan yang memiliki Z-score > 2,99 pada tahun 2012-2013 secara berturut-turut, perusahaan sejenis dan asset yang mendekati dengan perusahaan yang
financial distress.
78
LAMPIRAN 3
Total Asset Sampel Kondisi FD dan NFD
(Dalam Jutaan Rupiah)
NO
FD
TOTAL ASSET
NO
NFD
1
2
3
4
5
6
7
8
PYFA
SCPI
LMPI
DVLA
STTP
INAF
RMBA
ICBP
118.033
441.000
685.895
922.945
934.765
1.114.901
6.333.957
15.222.857
1
2
3
4
5
6
7
8
SQBB
MERK
KICI
KLBF
MYOR
KAEF
HMSP
INDF
TOTAL
ASSET
361.756
584.388
874.191
8.274.554
6.599.845
1.794.399
19.329.758
53.585.933
Sumber : Laporan Keuangan Emiten 2011 (Data Diolah)
79
LAMPIRAN 4
Rasio-Rasio Keuangan Perusahaan Kondisi Financial Distress dan
Nonfinancial Distress
No
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
Kode
Perusahaan
DVLA
HMSP
ICBP
INDF
INAF
KAEF
KICI
KLBF
LMPI
MERK
MYOR
PYFA
RMBA
SCPI
STTP
SQBB
Y
WC/TA
RE/TA
EBIT/TA
MVE/BVD
S/TA
0
1
0
1
0
1
1
1
0
1
1
0
0
0
0
1
-0.14022
0.335392
0.367327
0.89546
0.221683
0.44769
0.553244
0.527314
0.152153
0.729472
0.340842
0.317896
0.07232
0.431914
-0.0168
0.632987
0.00975
0.38465
0.29328
0.27134
0.25208
0.37478
0.64377
0.41075
0.73518
0.77725
0.25439
0.39340
0.08237
0.57157
0.18353
0.49201
0.18021
0.56447
0.18031
0.12321
0.04951
0.12929
0.01488
0.24016
0.01129
0.48465
0.09491
0.06002
0.07660
-0.02333
0.064596
0.44528
0.064976
0.532995
0.413532
0.575527
0.937073
0.698096
0.41091
0.78746
0.153559
0.624563
0.367383
0.10069
0.154799
0.014118
0.102013
0.836199
0.074741
2.734473
1.272242
1.315811
0.583103
1.900018
1.001121
1.318725
0.732162
1.571784
1.432438
1.280097
1.589871
0.545401
1.099403
0.944876
Sumber : Hasil Pengolahan Data
80
LAMPIRAN 5
Statistik Deskriptif Variabel Penelitian
Descriptive Statistics
N
Minimum
Maximum
Mean
Std. Deviation
WC/TA
16
-.14
.90
.3669
.27366
RE/TA
16
.01
.78
.3813
.22021
EBIT/TA
16
-.02
.56
.1675
.17816
MVE/TA
16
.01
.94
.4225
.30449
S/TA
16
.07
2.73
1.2088
.61231
Valid N (listwise)
16
LAMPIRAN 6
Uji Normalitas
WC/TA
RE/TA
EBIT/TA
MVE/BVD
S/TA
Mean
16
0.0000000
16
0.0000000
16
0.0000000
16
0.0000000
16
0.0000000
Std.Deviation
Absolute
.35613572
.091
.48983714
.179
Positive
.091
Negative
N
Normal
Parametersab
Most
Extreme
Differences
KolmogorovSmirnov Z
Asymp.Sig
(2-Tailed)
43587624
.184
40556518
.174
.177
.184
.086
.161
-.091
-.179
-.150
-.174
-.155
.365
.716
.735
.696
.644
.999
.685
.652
.718
.801
.43747717
.161
a. Test distribution is Normal.
b. Calculated from data.
81
LAMPIRAN 7
Independent Sample T Test
Group Statistics
Financi
al
Distress
WC/TA
RE/TA
EBIT/TA
MVE/TA
S/TA
N
Mean
Std. Deviation
Std. Error Mean
0
8
.18
.198
.070
1
8
.56
.192
.068
0
8
.31
.246
.087
1
8
.45
.182
.064
0
8
.07
.072
.025
1
8
.26
.208
.074
0
8
.24
.307
.109
1
8
.61
.168
.059
0
8
.89
.496
.175
1
8
1.52
.575
.203
82
Independent Samples Test
Levene's Test for Equality of
Variances
t-test for Equality of Means
95% Confidence Interval of the
Difference
F
WC/TA
Equal variances assumed
Sig.
.070
t
.796
Equal variances not
assumed
RE/TA
Equal variances assumed
.641
.437
Equal variances not
assumed
EBIT/TA
Equal variances assumed
13.392
.003
Equal variances not
assumed
MVE/TA
Equal variances assumed
1.194
.293
Equal variances not
assumed
S/TA
Equal variances assumed
Equal variances not
assumed
.001
.980
Df
Sig. (2-tailed)
Mean Difference
Std. Error
Difference
Lower
Upper
-3.929
14
.002
-.384
.098
-.593
-.174
-3.929
13.988
.002
-.384
.098
-.593
-.174
-1.249
14
.232
-.135
.108
-.367
.097
-1.249
12.904
.234
-.135
.108
-.369
.099
-2.377
14
.032
-.185
.078
-.352
-.018
-2.377
8.659
.042
-.185
.078
-.362
-.008
-2.949
14
.011
-.365
.124
-.630
-.100
-2.949
10.858
.013
-.365
.124
-.638
-.092
-2.347
14
.034
-.630
.268
-1.206
-.054
-2.347
13.705
.035
-.630
.268
-1.207
-.053
83
LAMPIRAN 8
Uji Homogenitas
Test Results
Box's M
F
14.607
Approx.
.996
df1
10
df2
937.052
Sig.
.445
Tests null hypothesis of equal
population covariance matrices.
84
LAMPIRAN 9
Hasil Analisis Diskriminan
Analysis Case Processing Summary
Unweighted Cases
N
Valid
Excluded
Missing or out-of-range group
Percent
16
100.0
0
.0
0
.0
0
.0
0
.0
16
100.0
codes
At least one missing
discriminating variable
Both missing or out-of-range
group codes and at least one
missing discriminating
variable
Total
Total
Group Statistics
Valid N (listwise)
Financial Distress
.00
1.00
Std. Deviation
Unweighted
Weighted
WC/TA
.1750
.19821
8
8.000
EBIT/TA
.0750
.07211
8
8.000
MVE/TA
.2400
.30697
8
8.000
S/TA
.8937
.49601
8
8.000
WC/TA
.5588
.19246
8
8.000
EBIT/TA
.2600
.20798
8
8.000
MVE/TA
.6050
.16827
8
8.000
1.5238
.57495
8
8.000
WC/TA
.3669
.27366
16
16.000
EBIT/TA
.1675
.17816
16
16.000
MVE/TA
.4225
.30449
16
16.000
1.2088
.61231
16
16.000
S/TA
Total
Mean
S/TA
85
Tests of Equality of Group Means
Wilks' Lambda
F
df1
df2
Sig.
WC/TA
.476
15.435
1
14
.002
EBIT/TA
.712
5.650
1
14
.032
MVE/TA
.617
8.697
1
14
.011
S/TA
.718
5.507
1
14
.034
Pooled Within-Groups Matrices
WC/TA
Covariance
Correlation
EBIT/TA
a
MVE/TA
S/TA
WC/TA
.038
-.003
.010
-.014
EBIT/TA
-.003
.024
.008
.028
MVE/TA
.010
.008
.061
-.011
S/TA
-.014
.028
-.011
.288
WC/TA
1.000
-.104
.216
-.136
EBIT/TA
-.104
1.000
.212
.335
MVE/TA
.216
.212
1.000
-.085
-.136
.335
-.085
1.000
S/TA
a. The covariance matrix has 14 degrees of freedom.
86
a
Covariance Matrices
Financial Distress
.00
1.00
WC/TA
MVE/TA
S/TA
WC/TA
.039
-.005
.012
.026
EBIT/TA
-.005
.005
.002
.000
MVE/TA
.012
.002
.094
-.008
S/TA
.026
.000
-.008
.246
WC/TA
.037
-.001
.009
-.054
EBIT/TA
-.001
.043
.015
.056
MVE/TA
.009
.015
.028
-.014
-.054
.056
-.014
.331
WC/TA
.075
.016
.047
.051
EBIT/TA
.016
.032
.026
.057
MVE/TA
.047
.026
.093
.051
S/TA
.051
.057
.051
.375
S/TA
Total
EBIT/TA
a. The total covariance matrix has 15 degrees of freedom.
Log Determinants
Financial Distress
Rank
Log Determinant
.00
4
-12.563
1.00
4
-12.111
Pooled within-groups
4
-11.294
The ranks and natural logarithms of determinants
printed are those of the group covariance matrices.
87
Eigenvalues
Function
Eigenvalue
1
2.226
% of Variance
a
Cumulative %
100.0
Canonical Correlation
100.0
.831
a. First 1 canonical discriminant functions were used in the analysis.
Wilks' Lambda
Test of
Function(s)
Wilks' Lambda
1
.310
Chi-square
14.055
df
Sig.
4
.007
Standardized Canonical
Discriminant Function
Coefficients
Function
1
WC/TA
.717
EBIT/TA
.272
MVE/TA
.355
S/TA
.457
Structure Matrix
Function
1
WC/TA
.704
MVE/TA
.528
EBIT/TA
.426
S/TA
.420
88
Structure Matrix
Function
1
WC/TA
.704
MVE/TA
.528
EBIT/TA
.426
S/TA
.420
Pooled within-groups
correlations between
discriminating variables
and standardized
canonical discriminant
functions
Variables ordered by
absolute size of correlation
within function.
Canonical Discriminant
Function Coefficients
Function
1
WC/TA
3.673
EBIT/TA
1.747
MVE/TA
1.432
S/TA
(Constant)
.851
-3.273
Unstandardized coefficients
89
Functions at Group
Centroids
Financi
Function
al
Distress
1
.00
-1.396
1.00
1.396
Unstandardized
canonical discriminant
functions evaluated at
group means
Classification Processing Summary
Processed
Excluded
16
Missing or out-of-range group
0
codes
At least one missing
0
discriminating variable
Used in Output
16
Prior Probabilities for Groups
Financi
Cases Used in Analysis
al
Distress
Prior
Unweighted
Weighted
.00
.500
8
8.000
1.00
.500
8
8.000
Total
1.000
16
16.000
90
Classification Function Coefficients
Financial Distress
.00
1.00
WC/TA
4.691
14.943
EBIT/TA
-1.911
2.966
MVE/TA
4.051
8.049
S/TA
3.676
6.050
-3.161
-12.298
(Constant)
Fisher's linear discriminant functions
Classification Results
Financi
b,c
Predicted Group Membership
al
Distress
Original
Count
%
Cross-validated
a
Count
%
.00
1.00
Total
.00
7
1
8
1.00
1
7
8
.00
87.5
12.5
100.0
1.00
12.5
87.5
100.0
.00
6
2
8
1.00
2
6
8
.00
75.0
25.0
100.0
1.00
25.0
75.0
100.0
a. Cross validation is done only for those cases in the analysis. In cross validation,
each case is classified by the functions derived from all cases other than that case.
b. 87.5% of original grouped cases correctly classified.
c. 75.0% of cross-validated grouped cases correctly classified.
91
Casewise Statistics
Highest Group
Discriminant
Scores
Second Highest Group
P(D>d | G=g)
Case
Number
Original
Cross-validated
a
Actual Group
Predicted Group
p
df
P(G=g | D=d)
Squared
Mahalanobis
Distance to
Centroid
Group
P(G=g | D=d)
Squared
Mahalanobis
Distance to
Centroid
Function 1
1
0
0
.053
1
1.000
3.733
1
.000
22.310
-3.328
2
1
1
.523
1
.997
.409
0
.003
11.770
2.035
3
0
**
.184
1
.547
1.764
0
.453
2.141
.068
4
1
1
.429
1
.998
.626
0
.002
12.834
2.187
5
0
0
.391
1
.818
.735
1
.182
3.740
-.538
6
1
1
.865
1
.968
.029
0
.032
6.869
1.225
7
1
1
.233
1
.637
1.425
0
.363
2.552
.202
8
1
1
.954
1
.977
.003
0
.023
7.475
1.338
9
0
0
.636
1
.995
.224
1
.005
10.660
-1.869
10
1
1
.283
1
.999
1.154
0
.001
14.942
2.470
11
1
**
.202
1
.584
1.624
1
.416
2.301
-.121
12
0
0
.526
1
.893
.402
1
.107
4.653
-.761
13
0
0
.938
1
.975
.006
1
.025
7.363
-1.318
14
0
0
.882
1
.970
.022
1
.030
6.984
-1.247
15
0
0
.438
1
.998
.602
1
.002
12.726
-2.172
16
1
1
.664
1
.994
.188
0
.006
10.401
1.829
1
0
0
.000
4
1.000
25.662
1
.000
60.208
2
1
1
.000
4
.996
21.448
0
.004
32.346
1
0
92
**
.737
4
.643
1.994
0
.357
3.174
1
1
.173
4
.998
6.377
0
.002
18.506
5
0
**
.000
4
1.000
22.644
0
.000
39.179
6
1
1
.330
4
.925
4.607
0
.075
9.627
7
1
**
.414
4
.636
3.940
1
.364
5.057
8
1
1
.892
4
.965
1.112
0
.035
7.769
9
0
0
.983
4
.993
.398
1
.007
10.197
10
1
1
.210
4
.999
5.860
0
.001
20.437
11
1
**
.688
4
.769
2.261
1
.231
4.666
12
0
0
.653
4
.825
2.452
1
.175
5.558
13
0
0
.584
4
.955
2.847
1
.045
8.938
14
0
0
.198
4
.915
6.021
1
.085
10.780
15
0
0
.803
4
.997
1.631
1
.003
13.343
16
1
1
.094
4
.989
7.925
0
.011
16.920
3
0
4
1
1
0
0
For the original data, squared Mahalanobis distance is based on canonical functions.
For the cross-validated data, squared Mahalanobis distance is based on observations.
**. Misclassified case
a. Cross validation is done only for those cases in the analysis. In cross validation, each case is classified by the functions derived from all cases other than that case.
93