Analisis Laporan Keuangan untuk Memprediksi Kebangkrutan Perusahaaan dengan Membandingkan Model Altman Z-Score dan Model Springate pada Perusahaan Manufaktur Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia

  Lampiran i Daftar Perusahaan Manufaktur Makanan dan Minuman yang Menjadi Sampel Penelitian No. Nama Perusahaan Kode Kriteria Penentuan Sampel Sampel

  INDF

  14 Ultrajaya Milk Industry and Trading Company Tbk. ULTJ 

  13 Siantar Top Tbk. STTP 

    Sampel 10

  12 Sekar Laut Tbk. SKLT 

    Sampel 9

   11 Nippon Indosari Corporindo Tbk. ROTI 

  10 Prashida Aneka Niaga Tbk. PSDN 

     Sampel 8

  9 Mayora Indah Tbk. MYOR

     Sampel 7

  8 Multi Bintang Indonesia Tbk. MLBI

     Sampel 6

     Sampel 5 7 Indofood Sukses Makmur Tbk.

  1

  ICBP

     Sampel 4 6 Indofood CBP Sukses Makmur Tbk.

  5 Delta Djakarta Tbk. DLTA

  4 Davomas Abadi Tbk. DAVO 

    Sampel 3

  3 Cahaya Kalbar Tbk. CEKA 

    Sampel 2

  2 Tiga Pilar Sejahtera Food Tbk. AISA 

    Sampel 1

  1 Akasha Wira International Tbk. ADES 

  3

  2

    Sampel 11 Sumber : Diolah oleh penulis, 2012

  Lampiran ii

  Current Assets Current Liabilities No 2009 2010 2011 2009 2010 2011

1 66,860 131,881 128,835 29,613 87,255 75,394

2 447,961 666,010 1,726,581 372,275 518,295 911,836

3 379,162,439,639 643,986,428,116 619,191,085,387 79,014,869,434 385,079,341,463 367,059,939,107

4 612,986,583 565,953,705 577,644,536 135,281,571 89,396,759 96,129,303

5 3,800,617 7,017,835 8,580,311 7,378,449 2,701,200 2,988,540

6 12,967,241 20,077,994 24,501,734 11,148,529 9,859,118 12,831,304

7 561,482 597,241 656,039 852,194 632,026 659,873

8 1,750,424,018,336 2,684,853,761,819 4,095,298,705,091 764,230,447,224 1,040,333,647,369 1,845,791,716,500

9 137,584,502,342 212,986,746,417 190,230,952,758 95,447,823,253 92,639,122,006 148,209,117,955

10 87,916,215,514 94,511,915,285 105,144,724,612 46,512,224,823 50,396,298,504 61,944,022,033

  

11 813,389,917,761 955,441,890,578 924,080,291,058 384,341,997,966 477,557,754,724 607,594,391,942

  Perhitungan Working Capital to Total Assets Ratio (X

  1 ) Sumber : Diolah oleh penulis, 2012

  Lampiran iii

  Sumber : Diolah oleh penulis, 2012 No Working Capital Total Assets

  X ¹ 2009 2010 2011 2009 2010 2011 2009 2010 2011

1 37,247 44,626 53,441 178,287 324,493 316,048 -0.765 0.318 0.855

2 75,686 147,715 814,745 1,568,830 1,936,950 3,590,309 -0.160 -5.200 5.661

3 300,147,570,205 258,907,086,653 252,131,146,280 568,603,115,385 850,469,914,144 823,360,918,368 -0.834 0.060 0.258

4 477,705,012 476,556,946 481,515,233 760,425,630 708,583,733 696,166,676 0.477 -0.014 -0.801

5 -3,577,832 4,316,635 5,591,771 10,223,893 13,361,313 15,222,857 1.565 0.080 1.521

6 1,818,712 10,218,876 11,670,430 40,382,953 47,275,955 53,585,933 0.100 -1.634 1.078

7 -290,712 -34,785 -3,834 993,465 1,137,082 1,220,813 0.334 0.096 -27.327

8 986,193,571,112 1,644,520,114,450 2,249,506,988,591 3,246,498,515,952 4,399,191,135,535 6,599,845,533,328 -0.150 -0.817 0.523

9 42,136,679,089 120,347,624,411 42,021,834,803 346,977,673,235 568,265,341,826 759,136,918,500 0.019 -1.319 0.881

10 41,403,990,691 44,115,616,781 43,200,702,579 196,186,028,659 199,375,442,469 214,237,879,424 -0.063 -0.279 0.466

  

11 429,047,919,795 477,884,135,854 316,485,899,116 1,732,701,994,634 2,006,595,762,260 2,179,181,979,434 -0.153 -0.303 0.374

  Lampiran iv

  No Retained Earnings Total Assets

  X ² 2009 2010 2011 2009 2010 2011 2009 2010 2011

1 1,072 17,393 49,052 178,287 324,493 316,048 0.006 0.054 0.155

2 -93,966 -18,109 108,797 1,568,830 1,936,950 3,590,309 -0.060 -0.009 0.030

3 42,800,250,667 50,049,811,160 146,355,754,900 568,603,115,385 850,469,914,144 823,360,918,368 0.075 0.059 0.178

4 555,197,396 542,639,077 519,585,588 760,425,630 708,583,733 696,166,676 0.730 0.766 0.746

5 785,140 2,344,832 3,643,786 10,223,893 13,361,313 15,222,857 0.077 0.175 0.239

6 6,991,568 9,110,852 11,020,235 40,382,953 47,275,955 53,585,933 0.173 0.193 0.206

7 82,339 448,349 507,238 993,465 1,137,082 1,220,813 0.083 0.394 0.415

8 1,136,081,982,000 1,543,509,784,000 1,915,217,083,000 3,246,498,515,952 4,399,191,135,535 6,599,845,533,328 0.350 0.351 0.290

9 81,439,878,428 181,215,002,803 272,203,754,751 346,977,673,235 568,265,341,826 759,136,918,500 0.235 0.319 0.359

10 22,815,132,206 27,648,664,140 32,243,407,060 196,186,028,659 199,375,442,469 214,237,879,424 0.116 0.139 0.151

  

11 562,776,336,500 651,163,878,000 770,378,334,000 1,732,701,994,634 2,006,595,762,260 2,179,181,979,434 0.325 0.325 0.354

Sumber : Diolah oleh penulis, 2012

  Lampiran v

  No EBIT Total Assets

  X ³ 2009 2010 2011 2009 2010 2011 2009 2010 2011

1 17,309 37,948 29,627 178,287 324,493 316,048 0.097 0.117 0.094

2 108,995 181,054 300,521 1,568,830 1,936,950 3,590,309 0.069 0.093 0.084

3 93,954,803,620 56,900,834,816 149,368,238,444 568,603,115,385 850,469,914,144 823,360,918,368 0.165 0.067 0.181

4 159,964,712 177,905,872 194,758,741 760,425,630 708,583,733 696,166,676 0.210 0.251 0.280

5 1,659,263 2,531,777 2,608,001 10,223,893 13,361,313 15,222,857 0.162 0.189 0.171

6 4,623,707 6,296,063 6,851,019 40,382,953 47,275,955 53,585,933 0.114 0.133 0.128

7 458,326 615,471 675,747 993,465 1,137,082 1,220,813 0.461 0.541 0.554

8 581,853,031,800 736,153,231,700 742,285,097,900 3,246,498,515,952 4,399,191,135,535 6,599,845,533,328 0.179 0.167 0.112

9 91,518,611,670 135,657,905,000 153,226,854,600 346,977,673,235 568,265,341,826 759,136,918,500 0.264 0.239 0.202

10 15,476,211,120 8,982,016,315 11,492,941,310 196,186,028,659 199,375,442,469 214,237,879,424 0.079 0.045 0.054

  

11 110,380,885,300 221,712,026,700 168,044,798,300 1,732,701,994,634 2,006,595,762,260 2,179,181,979,434 0.064 0.110 0.077

Sumber : Diolah oleh penulis, 2012

  Lampiran vi

  No Market Value of Equity Total Liabilities

  X ⁴ 2009 2010 2011 2009 2010 2011 2009 2010 2011

1 68,219 99,878 125,746 110,068 224,615 190,302 0.620 0.445 0.661

2 642,973 590,069 1,832,817 925,857 1,346,881 1,757,492 0.694 0.438 1.043

3 301,503,244,576 308,752,805,066 405,058,748,832 267,099,870,809 541,717,109,078 418,302,169,536 1.129 0.570 0.968

4 599,617,700 593,358,786 572,935,427 160,807,930 115,224,947 123,231,249 3.729 5.150 4.649

5 1,279,196 9,362,181 10,709,773 8,599,153 3,999,132 4,513,084 0.149 2.341 2.373

6 15,496,172 24,852,838 31,610,225 24,886,781 22,423,117 21,975,708 0.623 1.108 1.438

7 105,343 471,368 530,268 888,122 665,714 690,545 0.119 0.708 0.768

8 1,623,055,216,142 2,040,163,635,268 2,424,669,292,434 1,623,443,299,810 2,359,027,500,267 4,175,176,240,894 1.000 0.865 0.581

9 167,840,012,695 455,452,430,838 546,441,182,786 179,137,660,540 112,812,910,988 212,695,735,714 0.937 4.037 2.569

10 113,467,922,079 118,301,454,013 122,900,348,177 82,714,835,051 81,070,404,211 91,337,531,247 1.372 1.459 1.346

  

11 1,194,537,770,092 1,301,123,426,259 1,402,446,699,852 538,164,224,400 705,472,335,900 776,735,279,500 2.220 1.844 1.806

Sumber : Diolah oleh penulis, 2012

  Lampiran vii

  No Sales Total Assets

  X ⁵ 2009 2010 2011 2009 2010 2011 2009 2010 2011

1 134,438 218,748 299,409 178,287 324,493 316,048 0.754 0.674 0.947

2 533,194 705,220 1,752,802 1,568,830 1,936,950 3,590,309 0.340 0.364 0.488

3 1,194,543,761,621 718,204,875,108 1,238,169,022,036 568,603,115,385 850,469,914,144 823,360,918,368 2.101 0.844 1.504

4 1,264,851,082 1,205,482,258 1,394,152,938 760,425,630 708,583,733 696,166,676 1.663 1.701 2.003

5 16,332,607 17,960,120 19,367,155 10,223,893 13,361,313 15,222,857 1.597 1.344 1.272

6 37,397,319 38,403,360 45,332,256 40,382,953 47,275,955 53,585,933 0.926 0.812 0.846

7 1,616,264 1,790,164 1,858,750 993,465 1,137,082 1,220,813 1.627 1.574 1.523

8 4,777,175,386,540 7,224,164,991,859 9,453,865,992,878 3,246,498,515,952 4,399,191,135,535 6,599,845,533,328 1.471 1.642 1.432

9 485,919,837,348 612,192,357,641 813,342,078,952 346,977,673,235 568,265,341,826 759,136,918,500 1.400 1.077 1.071

10 276,312,034,061 314,145,710,944 344,435,729,830 196,186,028,659 199,375,442,469 214,237,879,424 1.408 1.576 1.608

  

11 1,613,927,991,404 1,880,411,473,916 2,102,383,741,532 1,732,701,994,634 2,006,595,762,260 2,179,181,979,434 0.931 0.937 0.965

Sumber : Diolah oleh penulis, 2012

  Lampiran viii

  No Net Profit Before Taxes Current Liabilities

  X ⁶ 2009 2010 2011 2009 2010 2011 2009 2010 2011

1 17,395 33,543 29,627 29,613 87,255 75,394 0.587 0.384 0.393

2 49,411 94,186 185,179 372,275 518,295 911,836 0.133 0.182 0.203

3 70,088,870,562 40,351,320,226 130,254,192,528 79,014,869,434 385,079,341,463 367,059,939,107 0.887 0.105 0.355

4 178,004,640 192,972,439 204,871,170 135,281,571 89,396,759 96,129,303 1.316 2.159 2.131

5 1,602,588 2,519,142 2,744,910 7,378,449 2,701,200 2,988,540 0.217 0.933 0.918

6 4,063,813 5,432,375 6,352,389 11,148,529 9,859,118 12,831,304 0.365 0.551 0.495

7 472,491 594,162 680,487 852,194 632,026 659,873 0.554 0.940 1.031

8 503,933,575,805 658,358,847,453 626,440,817,709 764,230,447,224 1,040,333,647,369 1,845,791,716,500 0.659 0.633 0.339

9 80,491,181,202 134,665,973,429 154,948,034,286 95,447,823,253 92,639,122,006 148,209,117,955 0.843 1.454 1.045

10 12,410,719,131 6,172,154,304 8,016,925,358 46,512,224,823 50,396,298,504 61,944,022,033 0.267 0.122 0.129

  

11 98,278,800,561 202,923,541,697 156,817,906,428 384,341,997,966 477,557,754,724 607,594,391,942 0.256 0.425 0.258

Sumber : Diolah oleh penulis, 2012

  Lampiran ix No. Nama Perusahaan

  2 Tiga Pilar Sejahtera Food Tbk. 0,076 -0,009 0,093 0,438 0,364 1,013 3 Cahaya Kalbar Tbk.

  2 X

  3 X

  4 Z-

  score

  5

  1 Akasha Wira International Tbk. 0,138 0,054 0,117 0,445 0,674 1,566

  0,304 0,059 0,067 0,570 0,844 1,854 4 Delta Djakarta Tbk. 0,673 0,766 0,251 5,150 1,701 7,497

  X X

  5 Indofood CBP Sukses Makmur Tbk. 0,323 0,175 0,189 2,341 1,344 4,006

  6 Indofood Sukses Makmur Tbk. 0,216 0,193 0,133 1,108 0,812 2,445

  7 Multi Bintang Indonesia Tbk. -0,031 0,394 0,541 0,708 1,574 4,299 8 Mayora Indah Tbk.

  0,374 0,351 0,167 0,865 1,642 3,651

  9 Nippon Indosari Corporindo Tbk. 0,212 0,319 0,239 4,037 1,077 4,987 10 Sekar Laut Tbk.

  0,221 0,139 0,045 1,459 1,576 3,058

  11 Ultrajaya Milk Industry and Trading Company Tbk. 0,238 0,325 0,110 1,844 0,937 3,148

  1 X

  Hasil Perhitungan Model Altman Tahun 2010 No. Nama Perusahaan

  X X

  2 Tiga Pilar Sejahtera Food Tbk. 0,048 -0,060 0,069 0,694 0,340 0,960 3 Cahaya Kalbar Tbk.

  1 X

  2 X

  3 X

  4 Z-

  score

  5

  1 Akasha Wira International Tbk. 0,209 0,006 0,097 0,620 0,754 1,705

  0,528 0,075 0,165 1,129 2,101 4,060 4 Delta Djakarta Tbk. 0,628 0,730 0,210 3,729 1,663 6,369

  Sumber : Diolah oleh penulis, 2012

  5 Indofood CBP Sukses Makmur Tbk. -0,350 0,077 0,162 0,149 1,597 1,908

  6 Indofood Sukses Makmur Tbk. 0,045 0,173 0,114 0,623 0,926 1,973

  7 Multi Bintang Indonesia Tbk. -0,293 0,083 0,461 0,119 1,627 2,984 8 Mayora Indah Tbk.

  0,304 0,350 0,179 1,000 1,471 3,516

  9 Nippon Indosari Corporindo Tbk. 0,121 0,235 0,264 0,937 1,400 3,306 10 Sekar Laut Tbk.

  0,211 0,116 0,079 1,372 1,408 2,906

  11 Ultrajaya Milk Industry and Trading Company Tbk. 0,248 0,325 0,064 2,220 0,931 3,224

  Sumber : Diolah oleh penulis, 2012

  Lampiran x No. Nama Perusahaan

  2 Tiga Pilar Sejahtera Food Tbk. 0,048 0,069 0,340 0,133 0,487 3 Cahaya Kalbar Tbk.

  1 X

  3 X

  5 Z-

  score

  6

  1 Akasha Wira International Tbk. 0,209 0,097 0,754 0,587 1,203

  0,528 0,165 2,101 0,887 2,477 4 Delta Djakarta Tbk. 0,628 0,210 1,663 1,316 2,827

  Hasil Perhitungan Model Springate Tahun 2009 No. Nama Perusahaan

  5 Indofood CBP Sukses Makmur Tbk. -0,350 0,162 1,597 0,217 0,920

  6 Indofood Sukses Makmur Tbk. 0,045 0,114 0,926 0,365 1,009

  7 Multi Bintang Indonesia Tbk. -0,293 0,461 1,627 0,554 2,132 8 Mayora Indah Tbk.

  0,304 0,179 1,471 0,659 1,887

  9 Nippon Indosari Corporindo Tbk. 0,121 0,264 1,400 0,843 2,052 10 Sekar Laut Tbk.

  0,211 0,079 1,408 0,267 1,199

  11 Ultrajaya Milk Industry and Trading Company Tbk. 0,248 0,064 0,931 0,256 0,992

  X X

  Sumber : Diolah oleh penulis, 2012

  X X

  2 Tiga Pilar Sejahtera Food Tbk. 0,227 0,030 0,084 1,043 0,488 1,704

  1 X

  2 X

  3 X

  4 Z-

  score

  5

  1 Akasha Wira International Tbk. 0,169 0,155 0,094 0,661 0,947 2,072

  3 Cahaya Kalbar Tbk. 0,306 0,178 0,181 0,968 1,504 3,298

  11 Ultrajaya Milk Industry and Trading Company Tbk. 0,145 0,354 0,077 1,806 0,965 2,971

  4 Delta Djakarta Tbk. 0,692 0,746 0,280 4,649 2,003 7,588

  5 Indofood CBP Sukses Makmur Tbk. 0,367 0,239 0,171 2,373 1,272 4,036

  6 Indofood Sukses Makmur Tbk. 0,218 0,206 0,128 1,438 0,846 2,679

  7 Multi Bintang Indonesia Tbk. -0,003 0,415 0,554 0,768 1,523 4,386

  8 Mayora Indah Tbk. 0,341 0,290 0,112 0,581 1,432 2,966

  9 Nippon Indosari Corporindo Tbk. 0,055 0,359 0,202 2,569 1,071 3,846 10 Sekar Laut Tbk.

  0,202 0,151 0,054 1,346 1,608 3,043

  Sumber : Diolah oleh penulis, 2012

  Lampiran xi No. Nama Perusahaan

  0,306 0,181 1,504 0,355 1,708 4 Delta Djakarta Tbk. 0,692 0,280 2,003 2,131 3,779

  3 X

  5 Z-

  score

  6

  1 Akasha Wira International Tbk. 0,169 0,094 0,947 0,393 1,100

  2 Tiga Pilar Sejahtera Food Tbk. 0,227 0,084 0,488 0,203 0,820 3 Cahaya Kalbar Tbk.

  5 Indofood CBP Sukses Makmur Tbk. 0,367 0,171 1,272 0,918 2,019

  X X

  6 Indofood Sukses Makmur Tbk. 0,218 0,128 0,846 0,495 1,282

  7 Multi Bintang Indonesia Tbk. -0,003 0,554 1,523 1,031 2,986 8 Mayora Indah Tbk.

  0,341 0,112 1,432 0,339 1,493

  9 Nippon Indosari Corporindo Tbk. 0,055 0,202 1,071 1,045 1,795 10 Sekar Laut Tbk.

  0,202 0,054 1,608 0,129 1,101

  11 Ultrajaya Milk Industry and Trading Company Tbk. 0,145 0,077 0,965 0,258 0,943

  1 X

  Hasil Perhitungan Model Springate Tahun 2011 No. Nama Perusahaan

  X X

  2 Tiga Pilar Sejahtera Food Tbk. 0,076 0,093 0,364 0,182 0,631 3 Cahaya Kalbar Tbk.

  1 X

  3 X

  5 Z-

  score

  6

  1 Akasha Wira International Tbk. 0,138 0,117 0,674 0,384 1,024

  0,304 0,067 0,844 0,105 0,926 4 Delta Djakarta Tbk. 0,673 0,251 1,701 2,159 3,569

  Sumber : Diolah oleh penulis, 2012

  5 Indofood CBP Sukses Makmur Tbk. 0,323 0,189 1,344 0,933 2,068

  6 Indofood Sukses Makmur Tbk. 0,216 0,133 0,812 0,551 1,320

  7 Multi Bintang Indonesia Tbk. -0,031 0,541 1,574 0,940 2,880 8 Mayora Indah Tbk.

  0,374 0,167 1,642 0,633 1,973

  9 Nippon Indosari Corporindo Tbk. 0,212 0,239 1,077 1,454 2,341 10 Sekar Laut Tbk.

  0,221 0,045 1,576 0,122 1,077

  11 Ultrajaya Milk Industry and Trading Company Tbk. 0,238 0,110 0,937 0,425 1,240

  Sumber : Diolah oleh penulis, 2012

  Lampiran xii

  No Nama 2009 2010 2011 Nilai Prediksi Nilai Prediksi Nilai Prediksi

  

1 Akasha Wira International Tbk. 1.705 Bangkrut 1.566 Bangkrut 2.072 Rawan Bangkr

  

2 Tiga Pilar Sejahtera Food Tbk. 0.960 Bangkrut 1.013 Bangkrut 1.704 Bangkrut

  

3 Cahaya Kalbar Tbk. 4.060 Tidak Bangkrut 1.854 Rawan Bangkrut 3.298 Tidak Bangkr

  

4 Delta Djakarta Tbk. 6.369 Tidak Bangkrut 7.497 Tidak Bangkrut 7.588 Tidak Bangkr

  

5 Indofood CBP Sukses Makmur Tbk. 1.908 Rawan Bangkrut 4.006 Tidak Bangkrut 4.036 Tidak Bangkr

  

6 Indofood Sukses Makmur Tbk. 1.973 Rawan Bangkrut 2.445 Rawan Bangkrut 2.679 Rawan Bangkr

  

7 Multi Bintang Indonesia Tbk. 2.984 Rawan Bangkrut 4.299 Tidak Bangkrut 4.386 Tidak Bangkr

  

8 Mayora Indah Tbk. 3.516 Tidak Bangkrut 3.651 Tidak Bangkrut 2.966 Rawan Bangkr

  

9 Nippon Indosari Corporindo Tbk. 3.306 Tidak Bangkrut 4.987 Tidak Bangkrut 3.846 Tidak Bangkr

  

10 Sekar Laut Tbk. 2.906 Rawan Bangkrut 3.058 Tidak Bangkrut 3.043 Tidak Bangkr

  

11 Ultrajaya Milk Industry and Trading Company Tbk. 3.224 Tidak Bangkrut 3.148 Tidak Bangkrut 2.971 Rawan Bangkr

Sumber : Diolah oleh penulis, 2012

  Lampiran xiii

  No Nama 2009 2010 2011 Nilai Prediksi Nilai Prediksi Nilai Prediksi

  

1 Akasha Wira International Tbk. 1.203 Tidak Bangkrut 1.024 Tidak Bangkrut 1.100 Tidak Bangkru

  

2 Tiga Pilar Sejahtera Food Tbk. 0.487 Bangkrut 0.631 Bangkrut 0.820 Bangkrut

  

3 Cahaya Kalbar Tbk. 2.477 Tidak Bangkrut 0.926 Tidak Bangkrut 1.708 Tidak Bangkru

  

4 Delta Djakarta Tbk. 2.827 Tidak Bangkrut 3.569 Tidak Bangkrut 3.779 Tidak Bangkru

  

5 Indofood CBP Sukses Makmur Tbk. 0.920 Tidak Bangkrut 2.068 Tidak Bangkrut 2.019 Tidak Bangkru

  

6 Indofood Sukses Makmur Tbk. 1.009 Tidak Bangkrut 1.320 Tidak Bangkrut 1.282 Tidak Bangkru

  

7 Multi Bintang Indonesia Tbk. 2.132 Tidak Bangkrut 2.880 Tidak Bangkrut 2.986 Tidak Bangkru

  

8 Mayora Indah Tbk. 1.887 Tidak Bangkrut 1.973 Tidak Bangkrut 1.493 Tidak Bangkru

  

9 Nippon Indosari Corporindo Tbk. 2.052 Tidak Bangkrut 2.341 Tidak Bangkrut 1.795 Tidak Bangkru

  

10 Sekar Laut Tbk. 1.199 Tidak Bangkrut 1.077 Tidak Bangkrut 1.101 Tidak Bangkru

  

11 Ultrajaya Milk Industry and Trading Company Tbk. 0.992 Tidak Bangkrut 1.240 Tidak Bangkrut 0.943 Tidak Bangkru

Sumber : Diolah oleh penulis, 2012

  Lampiran xiv Springate Periode 2009-2011 Tahun Model Altman Model Springate Tidak Bangkrut Rawan Bangkrut Bangkrut Tidak Bangkrut Rawan Bangkrut Bangkrut 2009

  2011

  30

  5

  10

  18

  1 Total

  10

  1

  4

  6

  1

  5

  10

  2

  2

  7

  2010

  1

  10

  2

  4

  3 Sumber : Diolah oleh penulis, 2012