Analisis Pengaruh Rasio Modal Kerja Dan Rasio Hutang Terhadap Profitabilitas Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia

APPENDIX 1
DAFTAR POPULASI DAN SAMPEL TAHUN 2011-2013
No

Nama Perusahaan

Kode

1.

Agung Podomoro
Land Tbk
Alam Sutera Reality
Tbk
Bekasi Asri Pemula
Tbk
Bumi Citra Permai
Tbk
Bekasi
Fajar
Industrial Estate Tbk

Bhuawanatala Indah
Permai Tbk
Bukit
Darmo
Property Tbk
Sentul City Tbk
Bumi Serpong Damai
Tbk
Cowell Development
Tbk
Ciputra Development
Tbk
Ciputra Property Tbk
Ciputra Surya Tbk
Duta Anggada Realty
Tbk
Duta Pertiwi Tbk
Intiland Development
Tbk
Bakrieland

Development Tbk
Megapolitan
Development Tbk
Fortune
Mate
Indonesia Tbk
Gading Development
Tbk
Gowa
Makassar
Tourism
Development Tbk
Perdana
Gapura
Prima Tbk
Greenwood Sejahtera
Tbk
Jaya Real Property
Tbk

2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.

22.
23.
24.

APLN

Kriteria
1
√

Kriteria
2
√

Kriteri
a3
√

Kriteria

4
×

ASRI

√

√

√

×

BAPA

√

√

√

×

BCIP

√

√

√

×

BEST

√

√

√

×

BIPP

√

√

√

×

BKDP

√

√

×

×

BKSL
BSDE

√
√

√
√

√
×

√
×

COWL

√

√

√

×

CTRA

√

√

√

×

CTRP
CTRS

DART

√
√
√

√
√
√

√
√
√

×
×
×

DUTI
DILD

√
√

√
√

√
√

√
√

ELTY

√

√

√

×

EMDE

√

√

√

√

4

FMII

√

√

√

√

5

GAMA

√

√

×

×

GMTD

√

√

√

√

6

GPRA

√

√

√

√

7

GWSA

√

√

√

√

8

JRPT

√

√

√

√

9

Universitas Sumatera Utara

Sampel

1

2
3

25. Kawasan
Industri
Jababeka Tbk
26. MNC LandTbk
27. Lamicitra Nusantara
Tbk
28. Laguna Cipta Griya
Tbk
29. Lippo Cikarang Tbk
30. Lippo Karawaci Tbk
31. Modernland Realty
Tbk
32. Metropolitan
Kentjana Tbk
33. Metropolitan
Land
Tbk
34. Metro realty Tbk
35. Nirvana
Development Tbk
36. Indonesia
Prima
Property Tbk
37. Plaza
Indonesia
Realty Tbk
38. PudjiatiPrestige Tbk
39. Pakuwon Jati Tbk
40. Rista
Bintang
Mahkota Sejati Tbk
41. Roda Vivatex Tbk
42. Pikko
Land
Development Tbk
43. Danayasa Arthatama
Tbk
44. Suryamas
Duta
Makmur Tbk
45. Summarecon Agung
Tbk
46. Sitara Propertindo tbk

KIJA

√

√

×

×

KPIG
LAMI

√
√

√
√

×
×

×
×

LCGP

√

√

×

×

LPCK
LPKR
MDLN

√
√
√

√
√
√

√
√
√

√
√
√

MKPI

√

√

×

×

MTLA

√

√

√

×

MTSM
NIRO

√
√

√
√

×
×

×
×

MORE

√

√

√

×

PLIN

√

√

√

×

PUDP
PWON
RBMS

√
√
√

√
√
√

√
√
√

×
×
×

RDTX
RODA

√
√

√
√

√
√

×
√

SCBD

√

√

×

×

SMDM

√

√

×

×

SMRA

√

√

×

√

TARA

√

√

×

×

Universitas Sumatera Utara

10
11
12

13

APPENDIX 2
Working Capital Turnover
NO

KODE

NAMA PERUSAHAAN

1
2
3
4
5
6
7
8
9
10
11
12
13

DUTI
FMII
GMTD
GWSA
DILD
JRPT
LPCK
LPKR
EMDE
MDLN
GPRA
RODA
BKSL

Duta Pertiwi Tbk
Fortune Mate Indonesia Tbk
Gowa Makassar Tourism DevelopmentTbk
Greenwood Sejahtera Tbk
Intiland Development Tbk
Jaya Real Property Tbk
Lippo Cikarang Tbk
Lippo Karawaci Tbk
Megapolitan Development Tbk
Modernland Realty Tbk
Perdana Gapura Prima Tbk
Pikko Land Development Tbk
Sentul City Tbk

2011
0.81
-0.51
7.73
0.35
1.07
12.78
2.12
0.37
0.49
-2.79
0.56
0.24
0.40

WCT
2012
0.51
- 5.93
1.83
1.14
- 2.60
-3.74
1.17
0.39
0.55
2.44
0.51
0.35
0.44

2013
0.70
3.80
27.85
0.11
- 4.25
- 1.45
1.10
0.35
0.92
- 4.29
0.63
1.28
0.18

2011
0.836
1.872
1.053
1.828
0.894
0.955
1.086
1.064
0.925
1.001
1.197
1.770
1.289

RI
2012
1.030
0.782
0.159
1.066
0.406
0.933
0.864
0.783
1.084
1.239
1.091
0.670
1.201

2013
1.325
1.153
0.855
0.189
1.186
1.581
1.061
1.130
1.107
1.317
0.984
0.680
1.179

Receivable Turnover
NO

KODE

NAMA PERUSAHAAN

1
2
3
4
5
6
7
8
9
10
11
12
13

DUTI
FMII
GMTD
GWSA
DILD
JRPT
LPCK
LPKR
EMDE
MDLN
GPRA
RODA
BKSL

Duta Pertiwi Tbk
Fortune Mate Indonesia Tbk
Gowa Makassar Tourism DevelopmentTbk
Greenwood Sejahtera Tbk
Intiland Development Tbk
Jaya Real Property Tbk
Lippo Cikarang Tbk
Lippo Karawaci Tbk
Megapolitan Development Tbk
Modernland Realty Tbk
Perdana Gapura Prima Tbk
Pikko Land Development Tbk
Sentul City Tbk

Universitas Sumatera Utara

Inventory Turnover
NO

KODE

NAMA PERUSAHAAN

1
2
3
4
5
6
7
8
9
10
11
12
13

DUTI
FMII
GMTD
GWSA
DILD
JRPT
LPCK
LPKR
EMDE
MDLN
GPRA
RODA
BKSL

Duta Pertiwi Tbk
Fortune Mate Indonesia Tbk
Gowa Makassar Tourism DevelopmentTbk
Greenwood Sejahtera Tbk
Intiland Development Tbk
Jaya Real Property Tbk
Lippo Cikarang Tbk
Lippo Karawaci Tbk
Megapolitan Development Tbk
Modernland Realty Tbk
Perdana Gapura Prima Tbk
Pikko Land Development Tbk
Sentul City Tbk

2011
0.273
0.551
0.619
0.352
0.420
0.434
0.428
0.307
0.220
0.635
0.240
7.998
0.189

IT
2012
0.403
0.788
0.517
0.853
0.832
0.461
0.299
0.363
0.202
1.168
0.191
0.279
0.424

2013
0.289
1.265
0.485
0.095
2.043
0.419
0.263
0.297
0.454
0.583
0.250
2.617
1.641

2011
0.313
0.293
0.644
0.300
0.333
0.535
0.598
0.485
0.409
0.530
0.473
0.365
0.132

DAR
2012
0.218
0.296
0.740
0.205
0.351
0.556
0.566
0.356
0.409
0.515
0.463
0.439
0.217

2013
0.191
0.341
0.692
0.207
0.456
0.565
0.528
0.547
0.406
0.515
0.399
0.422
0.355

Debt to Asset Ratio
NO

KODE

NAMA PERUSAHAAN

1
2
3
4
5
6
7
8
9
10
11
12
13

DUTI
FMII
GMTD
GWSA
DILD
JRPT
LPCK
LPKR
EMDE
MDLN
GPRA
RODA
BKSL

Duta Pertiwi Tbk
Fortune Mate Indonesia Tbk
Gowa Makassar Tourism DevelopmentTbk
Greenwood Sejahtera Tbk
Intiland Development Tbk
Jaya Real Property Tbk
Lippo Cikarang Tbk
Lippo Karawaci Tbk
Megapolitan Development Tbk
Modernland Realty Tbk
Perdana Gapura Prima Tbk
Pikko Land Development Tbk
Sentul City Tbk

Universitas Sumatera Utara

Debt to Equity Ratio
NO

KODE

NAMA PERUSAHAAN

1
2
3
4
5
6
7
8
9
10
11
12
13

DUTI
FMII
GMTD
GWSA
DILD
JRPT
LPCK
LPKR
EMDE
MDLN
GPRA
RODA
BKSL

Duta Pertiwi Tbk
Fortune Mate Indonesia Tbk
Gowa Makassar Tourism DevelopmentTbk
Greenwood Sejahtera Tbk
Intiland Development Tbk
Jaya Real Property Tbk
Lippo Cikarang Tbk
Lippo Karawaci Tbk
Megapolitan Development Tbk
Modernland Realty Tbk
Perdana Gapura Prima Tbk
Pikko Land Development Tbk
Sentul City Tbk

2011
0.456
0.414
1.809
0.428
0.498
1.149
1.486
0.941
0.693
1.126
0.897
0.574
0.151

DER
2012
0.279
0.421
2.849
0.257
0.542
1.250
1.305
0.772
0.692
1.063
0.864
0.782
0.278

2013
0.236
0.517
2.242
0.236
1.000
1.297
1.119
1.208
0.682
1.063
0.664
0.598
0.550

2011
0.081
-0.002
0.101
0.120
0.026
0.085
1.262
0.045
0.003
0.029
0.036
0.005
0.026

ROA
2012
0.093
0.003
0.071
0.209
0.033
0.086
0.144
0.053
0.005
0.057
0.043
0.029
0.036

2013
0.101
-0.019
0.070
0.071
0.044
0.089
0.153
0.051
0.036
0.254
0.080
0.154
0.057

Return on Asset
NO

KODE

NAMA PERUSAHAAN

1
2
3
4
5
6
7
8
9
10
11
12
13

DUTI
FMII
GMTD
GWSA
DILD
JRPT
LPCK
LPKR
EMDE
MDLN
GPRA
RODA
BKSL

Duta Pertiwi Tbk
Fortune Mate Indonesia Tbk
Gowa Makassar Tourism DevelopmentTbk
Greenwood Sejahtera Tbk
Intiland Development Tbk
Jaya Real Property Tbk
Lippo Cikarang Tbk
Lippo Karawaci Tbk
Megapolitan Development Tbk
Modernland Realty Tbk
Perdana Gapura Prima Tbk
Pikko Land Development Tbk
Sentul City Tbk

Universitas Sumatera Utara

APPENDIX 3
OUTPUT SPSS 22

Descriptives
Descriptive Statistics
N

Minimum

Maximum

Mean

Std. Deviation

ROA

39

-15.430

20.930

5.51026

5.713970

WCT

39

-12.780

27.850

1.36385

5.302590

RI

39

.160

1.870

1.04718

.362230

IT

39

.100

8.000

.77256

1.297325

DAR

39

.120

.780

.42462

.155222

DER

39

.130

3.560

.89667

.682138

Valid N (listwise)

39

Regression
Variables Entered/Removeda

Model
1

Variables

Variables

Entered

Removed

DER, IT, RI,

Method
. Enter

WCT, DARb
a. Dependent Variable: ROA
b. All requested variables entered.

Model Summaryb

Model
1

R

R Square

.472a

.223

Adjusted R

Std. Error of the

Square

Estimate
.105

Durbin-Watson

5.404412

2.337

a. Predictors: (Constant), DER, IT, RI, WCT, DAR
b. Dependent Variable: ROA

Universitas Sumatera Utara

ANOVAa
Model
1

Sum of Squares

df

Mean Square

Regression

276.826

5

55.365

Residual

963.853

33

29.208

1240.679

38

Total

F

Sig.
.122b

1.896

a. Dependent Variable: ROA
b. Predictors: (Constant), DER, IT, RI, WCT, DAR

Collinearity Diagnosticsa
Dime

Variance Proportions

Condition

Model

nsion

Eigenvalue

Index

(Constant)

WCT

RI

IT

DAR

1

1

4.058

1.000

.00

.00

.00

.01

.00

.00

2

1.036

1.980

.00

.30

.00

.12

.00

.00

3

.639

2.521

.00

.13

.00

.71

.00

.00

4

.216

4.334

.02

.22

.13

.13

.01

.06

5

.042

9.881

.45

.03

.86

.02

.01

.07

6

.010

20.450

.53

.32

.00

.00

.99

.86

a. Dependent Variable: ROA

Charts

Universitas Sumatera Utara

DER

NPar Tests

One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N
Normal Parameters

39
a,b

Mean
Std. Deviation

Most Extreme Differences

.0000000
5.03632381

Absolute

.096

Positive

.086

Negative

-.096

Test Statistic
Asymp. Sig. (2-tailed)

.096
.200c,d

a. Test distribution is Normal.
b. Calculated from data.
c. Lilliefors Significance Correction.
d. This is a lower bound of the true significance.

Universitas Sumatera Utara