Pengaruh Rasio Keuangan Terhadap Kinerja Perusahaan Pada Perusahaan Manufaktur Sektor Aneka Industri yang Terdaftar di Bursa Efek Indonesia
LAMPIRAN
Lampiran 1
Daftar Populasi dan Sampel Perusahaan Manufaktur Sektor Aneka Industri
Yang Terdaftar Di BEI Tahun 2012-2014
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
Perusahaan
Grand Kartech Tbk
Astra International Tbk
Astra Otoparts Tbk
Indo Kordsa Tbk
Goodyear Indonesia Tbk
Gajah Tunggal Tbk
Indomobil Sukses
Internasional Tbk
Indospring Tbk
Multi Prima Sejahtera Tbk
Multistrada Arah Sarana Tbk
Nipress Tbk
Prima Alloy Steel Universal
Tbk
Selamat Sempurna Tbk
Polychem Indonesia Tbk
Argo Pantes Tbk
Century Textile Industry Tbk
Eratex Djaya Tbk
Ever Shine Tex Tbk
Panasia Indo Resources Tbk
Indo Rama Synthetic Tbk
Apac Citra Centertex Tbk
Panasia Filament Inti Tbk
Pan Brothers Tbk
Asia Pacific Fibers Tbk
Ricky Putra Globalindo Tbk
Sri Rejeki Isman Tbk
Sunson Textile Manufacturer
Tbk
Star Petrochem Tbk
Kode
Emiten
Sampel
Kriteria
KRAH
ASII
AUTO
BRAM
GDYR
GJTL
1
√
√
√
√
√
√
2
χ
√
√
√
√
√
3
√
√
√
√
√
√
IMAS
INDS
LPIN
MASA
NIPS
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
PRAS
SMSM
ADMG
ARGO
CNTX
ERTX
ESTI
HDTX
INDR
MYTX
PAFI
PBRX
POLY
RICY
SRIL
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
χ
√
√
√
√
χ
√
√
√
√
√
√
√
√
√
√
Χ
√
√
√
√
SSTM
STAR
√
√
√
√
√
√
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
84
No.
30
30
31
32
33
34
35
36
37
38
39
40
Perusahaan
Trisula International Tbk
Trisula International Tbk
Nusantara Inti Corpora Tbk
Unitex Tbk
Surya Intrindo MakmurTbk
Sumi Indo Kabel Tbk
Jembo Cable Company Tbk
KMI Wire and Cable Tbk
Kabelindo Murni Tbk
Supreme Cable
Manufacturing and
Commerce Tbk
Voksel Electric Tbk
Sat Nusa Persada Tbk
Kode
TRIS
TRIS
UNIT
UNTX
SIMM
IKBI
JECC
KBLI
KBLM
1
√
√
√
√
√
√
√
√
√
SCCO
VOKS
PTSN
√
√
√
Kriteria
2
3
√
√
√
√
√
√
√
√
√
Χ
χ
√
√
√
√
√
√
√
√
√
√
√
√
√
Sampel
26
26
27
28
29
30
31
32
33
34
85
Lampiran 2
Tabulasi Hasil Perhitungan Current Ratio
Kode
No.
Current Ratio
Emiten
2012
2013
2014
1
ASII
1.40
1.24
1.20
2
AUTO
1.16
1.89
1.33
3
BRAM
2.13
1.57
1.42
4
GDYR
0.89
0.94
0.94
5
GJTL
1.72
2.31
2.02
6
IMAS
1.23
1.09
1.03
7
INDS
2.33
3.86
2.91
8
LPIN
2.90
2.48
2.16
9
MASA
1.39
1.57
1.75
10
NIPS
1.10
1.05
1.29
11
PRAS
1.11
1.03
1.00
12
SMSM
1.94
2.10
2.11
13
ADMG
2.15
2.64
2.55
14
ARGO
0.79
0.67
0.41
15
CNTX
1.01
0.49
0.50
16
ERTX
1.04
1.87
1.74
17
ESTI
1.00
0.86
0.71
18
HDTX
0.93
0.45
0.97
19
INDR
1.12
1.12
1.08
20
PBRX
1.28
3.34
3.86
21
POLY
0.20
0.21
0.16
22
RICY
2.25
1.77
1.75
23
SSTM
1.72
1.31
1.20
24
STAR
1.92
1.87
1.74
86
No.
Kode
Emiten
2012
Current Ratio
2013
2014
25
TFCO
1.58
1.61
1.84
26
TRIS
2.50
2.30
2.00
27
UNIT
0.58
0.40
0.45
28
UNTX
0.23
0.26
0.28
29
JECC
1.16
0.10
1.03
30
KBLI
3.07
2.55
3.33
31
KBLM
0.98
0.96
1.04
32
SCCO
1.46
1.39
1.57
33
VOKS
1.33
1.13
11.28
34
PTSN
1.37
1.69
2.61
87
Tabulasi Hasil Perhitungan Debt Ratio
Kode
No.
Debt Ratio
Emiten
2012
1
ASII
2
AUTO
3
BRAM
4
GDYR
5
GJTL
6
IMAS
7
INDS
8
LPIN
9
MASA
10
NIPS
11
PRAS
12
SMSM
13
ADMG
14
ARGO
15
CNTX
16
ERTX
17
ESTI
18
HDTX
19
INDR
2013
2014
0.51
0.50
0.49
0.38
0.24
0.30
0.26
0.32
0.42
0.57
0.49
0.54
0.57
0.63
0.63
0.68
0.70
0.71
0.32
0.20
0.20
0.22
0.27
0.25
0.40
0.40
0.40
0.59
0.70
0.52
0.51
0.49
0.47
0.43
0.41
0.34
0.47
0.43
0.37
0.88
0.86
1.15
0.93
0.93
0.92
0.80
0.35
0.37
0.55
0.59
0.66
0.53
0.70
0.85
0.20
0.59
0.59
88
Debt Ratio
No.
Kode Emiten
20
PBRX
21
POLY
22
RICY
23
SSTM
24
STAR
25
TFCO
26
TRIS
27
UNIT
28
UNTX
29
JECC
30
KBLI
31
KBLM
32
SCCO
33
VOKS
34
PTSN
2012
2013
2014
0.58
0.58
0.44
2.98
3.34
4.30
0.56
0.66
0.66
0.65
0.66
0.67
0.35
0.35
0.37
0.21
0.19
0.15
0.34
0.37
0.41
0.37
0.47
0.45
2.17
1.95
1.82
0.80
0.88
1.02
0.27
0.34
0.30
0.63
0.59
0.55
0.56
0.60
0.51
0.64
0.69
0.67
0.42
0.35
0.25
89
Tabulasi Hasil Perhitungan Return On Asset
Kode
No.
Return On Asset
Emiten
2012
1
ASII
2
AUTO
3
BRAM
4
GDYR
5
GJTL
6
IMAS
7
INDS
8
LPIN
9
MASA
10
NIPS
11
PRAS
12
SMSM
13
ADMG
14
ARGO
15
CNTX
16
ERTX
17
ESTI
2013
2014
0.12
0.11
0.09
0.12
0.09
0.08
0.11
0.01
0.06
0.05
0.04
0.02
0.08
0.02
0.02
0.05
0.04
(0.00)
0.32
0.19
0.06
0.10
0.04
(0.02)
0.001
0.003
0.001
0.04
0.04
0.10
0.07
0.11
0.09
0.19
0.20
0.24
0.02
(0.001)
(0.05)
(0.08)
0.04
(0.21)
(0.12)
(0.004)
0.01
0.03
0.001
0.0004
(0.06)
(0.09)
(0.09)
90
Return On Asset
No.
Kode
Emiten
18
HDTX
19
INDR
20
PBRX
21
POLY
22
RICY
23
SSTM
24
STAR
25
TFCO
26
TRIS
28
UNTX
29
JECC
30
KBLI
31
KBLM
32
SCCO
33
VOKS
34
PTSN
2012
2013
2014
0.002
(0.09)
(0.025)
0.01
0.01
0.01
0.03
0.04
0.03
(0.08)
(0.09)
(0.29)
0.02
0.01
0.01
(0.02)
(0.02)
(0.02)
0.001
0.001
0.0004
0.02
(0.03)
(0.01)
0.10
0.11
0.07
(0.07)
0.09
0.03
0.05
0.02
0.03
0.01
0.06
0.05
0.03
0.01
0.03
0.11
0.06
0.08
0.09
0.02
(0.05)
0.01
0.02
(0.04)
91
Tabulasi Hasil Perhitungan Total Asset Turnover
Kode
No.
Total Asset Turnover
Emiten
2013
2012
1
ASII
2
AUTO
3
BRAM
4
GDYR
5
GJTL
6
IMAS
7
INDS
8
LPIN
9
MASA
10
NIPS
11
PRAS
12
SMSM
13
ADMG
14
ARGO
15
CNTX
16
ERTX
17
ESTI
18
HDTX
2014
1.03
0.91
0.85
0.93
0.85
0.85
0.76
0.84
0.67
1.64
1.66
1.28
0.98
0.80
0.81
1.13
0.90
0.83
0.89
0.67
0.82
0.10
0.04
(0.02)
0.51
0.51
0.45
1.34
1.14
0.84
0.54
0.40
0.35
1.50
1.39
1.51
0.81
0.90
0.96
0.55
0.57
0.72
0.91
1.00
1.12
1.08
0.37
0.29
0.94
0.67
0.68
0.63
0.44
0.28
92
Total Asset Turnover
No.
Kode
Emiten
19
INDR
20
PBRX
21
POLY
22
RICY
23
SSTM
24
STAR
25
TFCO
26
TRIS
27
UNIT
28
UNTX
29
JECC
30
KBLI
31
KBLM
32
SCCO
33
VOKS
34
PTSN
2012
2013
2014
1.08
1.03
0.98
1.38
1.45
0.92
1.49
1.62
1.81
0.89
0.89
1.01
0.68
0.72
0.67
0.27
0.37
0.29
0.94
0.84
0.83
1.53
1.49
1.43
0.23
0.22
0.23
0.91
1.07
0.98
1.74
1.20
1.71
1.96
1.92
1.78
1.41
1.58
1.42
2.38
2.13
2.24
1.46
1.28
1.29
2.60
2.71
1.73
93
Tabulasi Hasil Perhitungan Gross Profit Margin
Kode
No.
Gross Profit Margin
Emiten
2012
1
ASII
2
AUTO
3
BRAM
4
GDYR
5
GJTL
6
IMAS
7
INDS
8
LPIN
9
MASA
10
NIPS
11
PRAS
12
SMSM
13
ADMG
14
ARGO
15
CNTX
16
ERTX
17
ESTI
18
HDTX
2013
2014
0.19
0.18
0.19
0.16
0.16
0.14
0.08
0.11
0.17
0.11
0.13
0.13
0.19
0.18
0.19
0.12
0.12
0.14
0.20
0.22
0.17
1.64
3.21
(4.68)
0.15
0.15
0.16
0.17
0.17
0.18
0.15
0.18
0.17
0.25
0.27
0.30
0.04
0.03
(0.04)
(0.10)
0.002
(0.11)
0.01
0.12
0.14
0.05
0.17
0.20
0.03
(0.03)
(0.06)
0.03
(0.04)
(0.03)
94
Gross Profit Margin
No.
Kode
Emiten
19
INDR
20
PBRX
21
POLY
22
RICY
23
SSTM
24
STAR
25
TFCO
26
TRIS
27
UNIT
28
UNTX
29
JECC
30
KBLI
31
KBLM
32
SCCO
33
VOKS
34
PTSN
2012
2013
2014
0.07
0.08
0.10
0.11
0.12
0.12
(0.01)
(0.04)
(0.03)
0.22
0.28
0.20
0.002
0.04
0.01
0.21
0.17
0.20
0.03
(0.005)
0.003
0.26
0.26
0.25
0.22
0.32
0.36
(0.10)
0.06
0.08
0.11
0.13
0.11
0.12
0.11
0.09
0.09
0.09
0.09
0.09
0.07
0.09
0.15
0.10
0.05
0.03
0.04
0.03
95
Tabulasi Hasil Perhitungan Profit Growth
Kode
No.
Profit Growth
Emiten
2013
2012
1
ASII
2
AUTO
3
BRAM
4
GDYR
5
GJTL
6
IMAS
7
INDS
8
LPIN
9
MASA
10
NIPS
11
PRAS
12
SMSM
13
ADMG
14
ARGO
15
CNTX
16
ERTX
17
ESTI
18
HDTX
2014
0.08
(0.02)
(0.01)
0.03
(0.07)
(0.10)
7.20
(0.75)
1.87
2.09
(0.31)
(0.41)
0.65
(0.89)
1.24
(0.07)
(0.31)
(1.11)
0.11
0.10
(0.14)
0.47
(0.48)
(1.48)
(0.95)
10.26
(0.87)
0.21
(1.00)
0.48
7.00
(0.15)
(0.14)
0.11
0.26
0.24
(0.75)
(0.76)
(13.49)
(0.15)
(1.69)
(1.37)
(1.99)
(0.97)
(3.52)
(0.92)
90.91
(0.39)
(6.82)
0.43
(0.04)
(0.82)
(71.49)
(0.52)
96
Profit Growth
No.
Kode
Emiten
19
INDR
20
PBRX
21
POLY
22
RICY
23
SSTM
24
STAR
25
TFCO
26
TRIS
27
UNIT
28
UNTX
29
JECC
30
KBLI
31
KBLM
32
SCCO
33
VOKS
34
PTSN
2012
2013
2014
(0.88)
0.70
1.47
(0.04)
0.51
(0.03)
2.63
(0.06)
1.66
0.39
(0.49)
0.73
(0.41)
(0.06)
(0.03)
(0.64)
(0.38)
(0.39)
(0.75)
(2.16)
(0.51)
0.61
0.09
(0.26)
(0.85)
1.36
(0.52)
0.68
(2.39)
(0.66)
0.07
(0.29)
0.06
0.97
(0.41)
(0.05)
0.25
(0.68)
1.69
0.55
(0.38)
0.31
0.33
(0.73)
(3.18)
(1.94)
0.45
(2.86)
97
Tabulasi Hasil Perhitungan Tobin’s Q
Kode
No.
Tobin’s Q
Emite
n
2012
1
ASII
2
AUTO
3
BRAM
4
GDYR
5
GJTL
6
IMAS
7
INDS
8
LPIN
9
MASA
10
NIPS
11
PRAS
12
SMSM
13
ADMG
14
ARGO
15
CNTX
16
ERTX
17
ESTI
18
HDTX
2013
2014
1,688.17
1,286.60
1,273.73
1.76
1.37
1.47
0.05
0.12
0.24
0.28
0.27
0.29
1.63
0.68
0.69
0.34
0.38
0.35
0.11
(0.12)
(0.02)
(0.18)
(0.09)
0.08
0.29
0.29
0.28
0.00
0.28
0.15
0.38
0.27
0.19
0.10
(0.00)
(0.06)
0.21
0.20
0.17
0.83
0.77
1.09
0.69
0.67
0.67
0.41
(0.21)
(0.12)
0.34
0.42
0.55
0.39
0.59
0.79
98
No.
Kode
Emite
n
19
INDR
20
PBRX
20
PBRX
21
POLY
22
RICY
23
SSTM
24
STAR
25
TFCO
26
TRIS
27
UNIT
28
UNTX
29
JECC
30
KBLI
31
KBLM
32
SCCO
33
VOKS
34
PTSN
Tobin’s Q
2012
2013
2014
(0.05)
0.32
0.37
(0.10)
0.09
(0.14)
(0.10)
0.09
(0.14)
2.61
2.90
3.93
0.19
0.14
0.32
0.60
0.57
0.60
(0.09)
(0.12)
(0.12)
0.07
0.07
0.04
(0.14)
(0.11)
(0.01)
0.25
0.38
0.36
1.97
1.71
1.56
0.39
0.43
0.45
(0.12)
(0.13)
(0.14)
0.28
0.20
0.14
(0.10)
(0.06)
(0.11)
(0.01)
0.11
0.20
0.02
(0.02)
(0.08)
99
Output SPSS
Lampiran
Descriptive Statistics
N
Minimum
Maximum
Mean
Std. Deviation
Current Ratio
102
.10
11.28
1.5721
1.25890
Debt Ratio
102
.15
4.30
.6461
.60642
Return on Asset
102
.00
.32
.0573
.06124
Total Asset Turnover
102
.00
2.71
1.0238
.55046
Gross Profit Margin
102
.00
4.68
.2146
.56596
Kinerja Perusahaan
102
.00
3.93
.4812
.65317
Valid N (listwise)
102
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N
Normal Parametersa,,b
102
Mean
Std. Deviation
Most Extreme Differences
Kolmogorov-Smirnov Z
Asymp. Sig. (2-tailed)
.0000000
.33888289
Absolute
.237
Positive
.237
Negative
-.143
2.394
.000
a. Test distribution is Normal.
b. Calculated from data.
100
Casewise Diagnosticsa
Case
Number
Std. Residual
Kinerja Perusahaan
Predicted Value
Residual
1
3.492
1.68
.4661
1.21394
2
3.964
1.76
.3823
1.37772
5
3.377
1.63
.4563
1.17370
36
3.337
1.37
.2100
1.15999
70
3.471
1.47
.2635
1.20650
a. Dependent Variable: Kinerja Perusahaan
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N
97
Normal Parametersa,,b
Mean
.0000000
Std. Deviation
Most Extreme Differences
.18337880
Absolute
.170
Positive
.170
Negative
-.093
Kolmogorov-Smirnov Z
1.671
Asymp. Sig. (2-tailed)
.008
a. Test distribution is Normal.
b. Calculated from data.
Casewise Diagnosticsa
Case
Number
Std. Residual
Kinerja Perusahaan
Predicted Value
Residual
32
5.047
1.28
.3294
.95060
65
5.047
1.27
.3194
.95059
101
Casewise Diagnosticsa
Case
Number
Std. Residual
Kinerja Perusahaan
Predicted Value
Residual
1
3.492
1.68
.4661
1.21394
2
3.964
1.76
.3823
1.37772
5
3.377
1.63
.4563
1.17370
36
3.337
1.37
.2100
1.15999
70
3.471
1.47
.2635
1.20650
a. Dependent Variable: Kinerja Perusahaan
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N
Normal Parametersa,,b
95
Mean
Std. Deviation
Most Extreme Differences
.0000000
.11929910
Absolute
.088
Positive
.052
Negative
-.088
Kolmogorov-Smirnov Z
.862
Asymp. Sig. (2-tailed)
.448
a. Test distribution is Normal.
b. Calculated from data.
102
Hasil Uji Multikolinearitas
Coefficientsa
Model
Unstandardized
Standardized
Coefficients
Coefficients
B
1 (Constant)
Std. Error
-.072
.035
-.005
.011
Debt Ratio
.963
Return on Asset
Beta
Collinearity Statistics
t
Sig.
Tolerance
VIF
-2.035
.045
-.011
-.510
.612
.847
1.181
.023
.984
41.696
.000
.768
1.303
.205
.216
.021
.949
.345
.882
1.134
Total Asset Turnover
-.152
.024
-.142
-6.288
.000
.843
1.186
Gross Profit Margin
-.023
.023
-.022
-1.015
.313
.877
1.140
Current Ratio
a. Dependent Variable: Kinerja Perusahaan
Hasil Uji Autokorelasi
Model Summaryb
Std. Error of the
Model
1
R
R Square
.981a
Adjusted R Square
.962
.960
Estimate
.12260
Durbin-Watson
2.512
a. Predictors: (Constant), Gross Profit Margin, Return on Asset, Current Ratio, Total Asset
Turnover, Debt Ratio
b. Dependent Variable: Kinerja Perusahaan
103
Hasil Uji Heterokedastisitas
Hasil Uji T (Uji Parsial)
Standardized
Unstandardized Coefficients
Model
1
B
Std. Error
(Constant)
-.072
.035
Current Ratio (X1)
-.005
.011
Debt Ratio (X2)
.963
Return on Asset (X3)
Total
Asset
Turnover
Coefficients
Beta
T
Sig.
-2.035
.045
-.011
-.510
.612
.023
.984
41.696
.000
.205
.216
.021
.949
.345
-.152
.024
-.142
-6.288
.000
-.023
.023
-.022
-1.015
.313
(X4)
Gross Profit Margin (X5)
104
Hasil Uji Simultan (Uji-F)
ANOVAb
Model
1
Sum of Squares
Regression
Mean Square
33.802
5
6.760
1.338
89
.015
35.140
94
Residual
Total
df
F
Sig.
.000a
449.735
a. Predictors: (Constant), Gross Profit Margin, Return on Asset, Current Ratio, Total Asset Turnover, Debt
Ratio
b. Dependent Variable: Kinerja Perusahaan
Hasil Uji Koefiesien Determinasi
Model Summaryb
Std. Error of the
Model
1
R
R Square
.981a
Adjusted R Square
.962
.960
Estimate
.12260
Durbin-Watson
2.512
a. Predictors: (Constant), Gross Profit Margin, Return on Asset, Current Ratio, Total Asset
Turnover, Debt Ratio
b. Dependent Variable: Kinerja Perusahaan
105
Hasil Analisis Regresi Berganda
Standardized
Unstandardized Coefficients
Model
1
B
Std. Error
(Constant)
-.072
.035
Current Ratio (X1)
-.005
.011
Debt Ratio (X2)
.963
Return on Asset (X3)
Total
Asset
Turnover
Coefficients
Beta
t
Sig.
-2.035
.045
-.011
-.510
.612
.023
.984
41.696
.000
.205
.216
.021
.949
.345
-.152
.024
-.142
-6.288
.000
-.023
.023
-.022
-1.015
.313
(X4)
Gross Profit Margin (X5)
106
Lampiran 1
Daftar Populasi dan Sampel Perusahaan Manufaktur Sektor Aneka Industri
Yang Terdaftar Di BEI Tahun 2012-2014
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
Perusahaan
Grand Kartech Tbk
Astra International Tbk
Astra Otoparts Tbk
Indo Kordsa Tbk
Goodyear Indonesia Tbk
Gajah Tunggal Tbk
Indomobil Sukses
Internasional Tbk
Indospring Tbk
Multi Prima Sejahtera Tbk
Multistrada Arah Sarana Tbk
Nipress Tbk
Prima Alloy Steel Universal
Tbk
Selamat Sempurna Tbk
Polychem Indonesia Tbk
Argo Pantes Tbk
Century Textile Industry Tbk
Eratex Djaya Tbk
Ever Shine Tex Tbk
Panasia Indo Resources Tbk
Indo Rama Synthetic Tbk
Apac Citra Centertex Tbk
Panasia Filament Inti Tbk
Pan Brothers Tbk
Asia Pacific Fibers Tbk
Ricky Putra Globalindo Tbk
Sri Rejeki Isman Tbk
Sunson Textile Manufacturer
Tbk
Star Petrochem Tbk
Kode
Emiten
Sampel
Kriteria
KRAH
ASII
AUTO
BRAM
GDYR
GJTL
1
√
√
√
√
√
√
2
χ
√
√
√
√
√
3
√
√
√
√
√
√
IMAS
INDS
LPIN
MASA
NIPS
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
PRAS
SMSM
ADMG
ARGO
CNTX
ERTX
ESTI
HDTX
INDR
MYTX
PAFI
PBRX
POLY
RICY
SRIL
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
χ
√
√
√
√
χ
√
√
√
√
√
√
√
√
√
√
Χ
√
√
√
√
SSTM
STAR
√
√
√
√
√
√
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
84
No.
30
30
31
32
33
34
35
36
37
38
39
40
Perusahaan
Trisula International Tbk
Trisula International Tbk
Nusantara Inti Corpora Tbk
Unitex Tbk
Surya Intrindo MakmurTbk
Sumi Indo Kabel Tbk
Jembo Cable Company Tbk
KMI Wire and Cable Tbk
Kabelindo Murni Tbk
Supreme Cable
Manufacturing and
Commerce Tbk
Voksel Electric Tbk
Sat Nusa Persada Tbk
Kode
TRIS
TRIS
UNIT
UNTX
SIMM
IKBI
JECC
KBLI
KBLM
1
√
√
√
√
√
√
√
√
√
SCCO
VOKS
PTSN
√
√
√
Kriteria
2
3
√
√
√
√
√
√
√
√
√
Χ
χ
√
√
√
√
√
√
√
√
√
√
√
√
√
Sampel
26
26
27
28
29
30
31
32
33
34
85
Lampiran 2
Tabulasi Hasil Perhitungan Current Ratio
Kode
No.
Current Ratio
Emiten
2012
2013
2014
1
ASII
1.40
1.24
1.20
2
AUTO
1.16
1.89
1.33
3
BRAM
2.13
1.57
1.42
4
GDYR
0.89
0.94
0.94
5
GJTL
1.72
2.31
2.02
6
IMAS
1.23
1.09
1.03
7
INDS
2.33
3.86
2.91
8
LPIN
2.90
2.48
2.16
9
MASA
1.39
1.57
1.75
10
NIPS
1.10
1.05
1.29
11
PRAS
1.11
1.03
1.00
12
SMSM
1.94
2.10
2.11
13
ADMG
2.15
2.64
2.55
14
ARGO
0.79
0.67
0.41
15
CNTX
1.01
0.49
0.50
16
ERTX
1.04
1.87
1.74
17
ESTI
1.00
0.86
0.71
18
HDTX
0.93
0.45
0.97
19
INDR
1.12
1.12
1.08
20
PBRX
1.28
3.34
3.86
21
POLY
0.20
0.21
0.16
22
RICY
2.25
1.77
1.75
23
SSTM
1.72
1.31
1.20
24
STAR
1.92
1.87
1.74
86
No.
Kode
Emiten
2012
Current Ratio
2013
2014
25
TFCO
1.58
1.61
1.84
26
TRIS
2.50
2.30
2.00
27
UNIT
0.58
0.40
0.45
28
UNTX
0.23
0.26
0.28
29
JECC
1.16
0.10
1.03
30
KBLI
3.07
2.55
3.33
31
KBLM
0.98
0.96
1.04
32
SCCO
1.46
1.39
1.57
33
VOKS
1.33
1.13
11.28
34
PTSN
1.37
1.69
2.61
87
Tabulasi Hasil Perhitungan Debt Ratio
Kode
No.
Debt Ratio
Emiten
2012
1
ASII
2
AUTO
3
BRAM
4
GDYR
5
GJTL
6
IMAS
7
INDS
8
LPIN
9
MASA
10
NIPS
11
PRAS
12
SMSM
13
ADMG
14
ARGO
15
CNTX
16
ERTX
17
ESTI
18
HDTX
19
INDR
2013
2014
0.51
0.50
0.49
0.38
0.24
0.30
0.26
0.32
0.42
0.57
0.49
0.54
0.57
0.63
0.63
0.68
0.70
0.71
0.32
0.20
0.20
0.22
0.27
0.25
0.40
0.40
0.40
0.59
0.70
0.52
0.51
0.49
0.47
0.43
0.41
0.34
0.47
0.43
0.37
0.88
0.86
1.15
0.93
0.93
0.92
0.80
0.35
0.37
0.55
0.59
0.66
0.53
0.70
0.85
0.20
0.59
0.59
88
Debt Ratio
No.
Kode Emiten
20
PBRX
21
POLY
22
RICY
23
SSTM
24
STAR
25
TFCO
26
TRIS
27
UNIT
28
UNTX
29
JECC
30
KBLI
31
KBLM
32
SCCO
33
VOKS
34
PTSN
2012
2013
2014
0.58
0.58
0.44
2.98
3.34
4.30
0.56
0.66
0.66
0.65
0.66
0.67
0.35
0.35
0.37
0.21
0.19
0.15
0.34
0.37
0.41
0.37
0.47
0.45
2.17
1.95
1.82
0.80
0.88
1.02
0.27
0.34
0.30
0.63
0.59
0.55
0.56
0.60
0.51
0.64
0.69
0.67
0.42
0.35
0.25
89
Tabulasi Hasil Perhitungan Return On Asset
Kode
No.
Return On Asset
Emiten
2012
1
ASII
2
AUTO
3
BRAM
4
GDYR
5
GJTL
6
IMAS
7
INDS
8
LPIN
9
MASA
10
NIPS
11
PRAS
12
SMSM
13
ADMG
14
ARGO
15
CNTX
16
ERTX
17
ESTI
2013
2014
0.12
0.11
0.09
0.12
0.09
0.08
0.11
0.01
0.06
0.05
0.04
0.02
0.08
0.02
0.02
0.05
0.04
(0.00)
0.32
0.19
0.06
0.10
0.04
(0.02)
0.001
0.003
0.001
0.04
0.04
0.10
0.07
0.11
0.09
0.19
0.20
0.24
0.02
(0.001)
(0.05)
(0.08)
0.04
(0.21)
(0.12)
(0.004)
0.01
0.03
0.001
0.0004
(0.06)
(0.09)
(0.09)
90
Return On Asset
No.
Kode
Emiten
18
HDTX
19
INDR
20
PBRX
21
POLY
22
RICY
23
SSTM
24
STAR
25
TFCO
26
TRIS
28
UNTX
29
JECC
30
KBLI
31
KBLM
32
SCCO
33
VOKS
34
PTSN
2012
2013
2014
0.002
(0.09)
(0.025)
0.01
0.01
0.01
0.03
0.04
0.03
(0.08)
(0.09)
(0.29)
0.02
0.01
0.01
(0.02)
(0.02)
(0.02)
0.001
0.001
0.0004
0.02
(0.03)
(0.01)
0.10
0.11
0.07
(0.07)
0.09
0.03
0.05
0.02
0.03
0.01
0.06
0.05
0.03
0.01
0.03
0.11
0.06
0.08
0.09
0.02
(0.05)
0.01
0.02
(0.04)
91
Tabulasi Hasil Perhitungan Total Asset Turnover
Kode
No.
Total Asset Turnover
Emiten
2013
2012
1
ASII
2
AUTO
3
BRAM
4
GDYR
5
GJTL
6
IMAS
7
INDS
8
LPIN
9
MASA
10
NIPS
11
PRAS
12
SMSM
13
ADMG
14
ARGO
15
CNTX
16
ERTX
17
ESTI
18
HDTX
2014
1.03
0.91
0.85
0.93
0.85
0.85
0.76
0.84
0.67
1.64
1.66
1.28
0.98
0.80
0.81
1.13
0.90
0.83
0.89
0.67
0.82
0.10
0.04
(0.02)
0.51
0.51
0.45
1.34
1.14
0.84
0.54
0.40
0.35
1.50
1.39
1.51
0.81
0.90
0.96
0.55
0.57
0.72
0.91
1.00
1.12
1.08
0.37
0.29
0.94
0.67
0.68
0.63
0.44
0.28
92
Total Asset Turnover
No.
Kode
Emiten
19
INDR
20
PBRX
21
POLY
22
RICY
23
SSTM
24
STAR
25
TFCO
26
TRIS
27
UNIT
28
UNTX
29
JECC
30
KBLI
31
KBLM
32
SCCO
33
VOKS
34
PTSN
2012
2013
2014
1.08
1.03
0.98
1.38
1.45
0.92
1.49
1.62
1.81
0.89
0.89
1.01
0.68
0.72
0.67
0.27
0.37
0.29
0.94
0.84
0.83
1.53
1.49
1.43
0.23
0.22
0.23
0.91
1.07
0.98
1.74
1.20
1.71
1.96
1.92
1.78
1.41
1.58
1.42
2.38
2.13
2.24
1.46
1.28
1.29
2.60
2.71
1.73
93
Tabulasi Hasil Perhitungan Gross Profit Margin
Kode
No.
Gross Profit Margin
Emiten
2012
1
ASII
2
AUTO
3
BRAM
4
GDYR
5
GJTL
6
IMAS
7
INDS
8
LPIN
9
MASA
10
NIPS
11
PRAS
12
SMSM
13
ADMG
14
ARGO
15
CNTX
16
ERTX
17
ESTI
18
HDTX
2013
2014
0.19
0.18
0.19
0.16
0.16
0.14
0.08
0.11
0.17
0.11
0.13
0.13
0.19
0.18
0.19
0.12
0.12
0.14
0.20
0.22
0.17
1.64
3.21
(4.68)
0.15
0.15
0.16
0.17
0.17
0.18
0.15
0.18
0.17
0.25
0.27
0.30
0.04
0.03
(0.04)
(0.10)
0.002
(0.11)
0.01
0.12
0.14
0.05
0.17
0.20
0.03
(0.03)
(0.06)
0.03
(0.04)
(0.03)
94
Gross Profit Margin
No.
Kode
Emiten
19
INDR
20
PBRX
21
POLY
22
RICY
23
SSTM
24
STAR
25
TFCO
26
TRIS
27
UNIT
28
UNTX
29
JECC
30
KBLI
31
KBLM
32
SCCO
33
VOKS
34
PTSN
2012
2013
2014
0.07
0.08
0.10
0.11
0.12
0.12
(0.01)
(0.04)
(0.03)
0.22
0.28
0.20
0.002
0.04
0.01
0.21
0.17
0.20
0.03
(0.005)
0.003
0.26
0.26
0.25
0.22
0.32
0.36
(0.10)
0.06
0.08
0.11
0.13
0.11
0.12
0.11
0.09
0.09
0.09
0.09
0.09
0.07
0.09
0.15
0.10
0.05
0.03
0.04
0.03
95
Tabulasi Hasil Perhitungan Profit Growth
Kode
No.
Profit Growth
Emiten
2013
2012
1
ASII
2
AUTO
3
BRAM
4
GDYR
5
GJTL
6
IMAS
7
INDS
8
LPIN
9
MASA
10
NIPS
11
PRAS
12
SMSM
13
ADMG
14
ARGO
15
CNTX
16
ERTX
17
ESTI
18
HDTX
2014
0.08
(0.02)
(0.01)
0.03
(0.07)
(0.10)
7.20
(0.75)
1.87
2.09
(0.31)
(0.41)
0.65
(0.89)
1.24
(0.07)
(0.31)
(1.11)
0.11
0.10
(0.14)
0.47
(0.48)
(1.48)
(0.95)
10.26
(0.87)
0.21
(1.00)
0.48
7.00
(0.15)
(0.14)
0.11
0.26
0.24
(0.75)
(0.76)
(13.49)
(0.15)
(1.69)
(1.37)
(1.99)
(0.97)
(3.52)
(0.92)
90.91
(0.39)
(6.82)
0.43
(0.04)
(0.82)
(71.49)
(0.52)
96
Profit Growth
No.
Kode
Emiten
19
INDR
20
PBRX
21
POLY
22
RICY
23
SSTM
24
STAR
25
TFCO
26
TRIS
27
UNIT
28
UNTX
29
JECC
30
KBLI
31
KBLM
32
SCCO
33
VOKS
34
PTSN
2012
2013
2014
(0.88)
0.70
1.47
(0.04)
0.51
(0.03)
2.63
(0.06)
1.66
0.39
(0.49)
0.73
(0.41)
(0.06)
(0.03)
(0.64)
(0.38)
(0.39)
(0.75)
(2.16)
(0.51)
0.61
0.09
(0.26)
(0.85)
1.36
(0.52)
0.68
(2.39)
(0.66)
0.07
(0.29)
0.06
0.97
(0.41)
(0.05)
0.25
(0.68)
1.69
0.55
(0.38)
0.31
0.33
(0.73)
(3.18)
(1.94)
0.45
(2.86)
97
Tabulasi Hasil Perhitungan Tobin’s Q
Kode
No.
Tobin’s Q
Emite
n
2012
1
ASII
2
AUTO
3
BRAM
4
GDYR
5
GJTL
6
IMAS
7
INDS
8
LPIN
9
MASA
10
NIPS
11
PRAS
12
SMSM
13
ADMG
14
ARGO
15
CNTX
16
ERTX
17
ESTI
18
HDTX
2013
2014
1,688.17
1,286.60
1,273.73
1.76
1.37
1.47
0.05
0.12
0.24
0.28
0.27
0.29
1.63
0.68
0.69
0.34
0.38
0.35
0.11
(0.12)
(0.02)
(0.18)
(0.09)
0.08
0.29
0.29
0.28
0.00
0.28
0.15
0.38
0.27
0.19
0.10
(0.00)
(0.06)
0.21
0.20
0.17
0.83
0.77
1.09
0.69
0.67
0.67
0.41
(0.21)
(0.12)
0.34
0.42
0.55
0.39
0.59
0.79
98
No.
Kode
Emite
n
19
INDR
20
PBRX
20
PBRX
21
POLY
22
RICY
23
SSTM
24
STAR
25
TFCO
26
TRIS
27
UNIT
28
UNTX
29
JECC
30
KBLI
31
KBLM
32
SCCO
33
VOKS
34
PTSN
Tobin’s Q
2012
2013
2014
(0.05)
0.32
0.37
(0.10)
0.09
(0.14)
(0.10)
0.09
(0.14)
2.61
2.90
3.93
0.19
0.14
0.32
0.60
0.57
0.60
(0.09)
(0.12)
(0.12)
0.07
0.07
0.04
(0.14)
(0.11)
(0.01)
0.25
0.38
0.36
1.97
1.71
1.56
0.39
0.43
0.45
(0.12)
(0.13)
(0.14)
0.28
0.20
0.14
(0.10)
(0.06)
(0.11)
(0.01)
0.11
0.20
0.02
(0.02)
(0.08)
99
Output SPSS
Lampiran
Descriptive Statistics
N
Minimum
Maximum
Mean
Std. Deviation
Current Ratio
102
.10
11.28
1.5721
1.25890
Debt Ratio
102
.15
4.30
.6461
.60642
Return on Asset
102
.00
.32
.0573
.06124
Total Asset Turnover
102
.00
2.71
1.0238
.55046
Gross Profit Margin
102
.00
4.68
.2146
.56596
Kinerja Perusahaan
102
.00
3.93
.4812
.65317
Valid N (listwise)
102
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N
Normal Parametersa,,b
102
Mean
Std. Deviation
Most Extreme Differences
Kolmogorov-Smirnov Z
Asymp. Sig. (2-tailed)
.0000000
.33888289
Absolute
.237
Positive
.237
Negative
-.143
2.394
.000
a. Test distribution is Normal.
b. Calculated from data.
100
Casewise Diagnosticsa
Case
Number
Std. Residual
Kinerja Perusahaan
Predicted Value
Residual
1
3.492
1.68
.4661
1.21394
2
3.964
1.76
.3823
1.37772
5
3.377
1.63
.4563
1.17370
36
3.337
1.37
.2100
1.15999
70
3.471
1.47
.2635
1.20650
a. Dependent Variable: Kinerja Perusahaan
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N
97
Normal Parametersa,,b
Mean
.0000000
Std. Deviation
Most Extreme Differences
.18337880
Absolute
.170
Positive
.170
Negative
-.093
Kolmogorov-Smirnov Z
1.671
Asymp. Sig. (2-tailed)
.008
a. Test distribution is Normal.
b. Calculated from data.
Casewise Diagnosticsa
Case
Number
Std. Residual
Kinerja Perusahaan
Predicted Value
Residual
32
5.047
1.28
.3294
.95060
65
5.047
1.27
.3194
.95059
101
Casewise Diagnosticsa
Case
Number
Std. Residual
Kinerja Perusahaan
Predicted Value
Residual
1
3.492
1.68
.4661
1.21394
2
3.964
1.76
.3823
1.37772
5
3.377
1.63
.4563
1.17370
36
3.337
1.37
.2100
1.15999
70
3.471
1.47
.2635
1.20650
a. Dependent Variable: Kinerja Perusahaan
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N
Normal Parametersa,,b
95
Mean
Std. Deviation
Most Extreme Differences
.0000000
.11929910
Absolute
.088
Positive
.052
Negative
-.088
Kolmogorov-Smirnov Z
.862
Asymp. Sig. (2-tailed)
.448
a. Test distribution is Normal.
b. Calculated from data.
102
Hasil Uji Multikolinearitas
Coefficientsa
Model
Unstandardized
Standardized
Coefficients
Coefficients
B
1 (Constant)
Std. Error
-.072
.035
-.005
.011
Debt Ratio
.963
Return on Asset
Beta
Collinearity Statistics
t
Sig.
Tolerance
VIF
-2.035
.045
-.011
-.510
.612
.847
1.181
.023
.984
41.696
.000
.768
1.303
.205
.216
.021
.949
.345
.882
1.134
Total Asset Turnover
-.152
.024
-.142
-6.288
.000
.843
1.186
Gross Profit Margin
-.023
.023
-.022
-1.015
.313
.877
1.140
Current Ratio
a. Dependent Variable: Kinerja Perusahaan
Hasil Uji Autokorelasi
Model Summaryb
Std. Error of the
Model
1
R
R Square
.981a
Adjusted R Square
.962
.960
Estimate
.12260
Durbin-Watson
2.512
a. Predictors: (Constant), Gross Profit Margin, Return on Asset, Current Ratio, Total Asset
Turnover, Debt Ratio
b. Dependent Variable: Kinerja Perusahaan
103
Hasil Uji Heterokedastisitas
Hasil Uji T (Uji Parsial)
Standardized
Unstandardized Coefficients
Model
1
B
Std. Error
(Constant)
-.072
.035
Current Ratio (X1)
-.005
.011
Debt Ratio (X2)
.963
Return on Asset (X3)
Total
Asset
Turnover
Coefficients
Beta
T
Sig.
-2.035
.045
-.011
-.510
.612
.023
.984
41.696
.000
.205
.216
.021
.949
.345
-.152
.024
-.142
-6.288
.000
-.023
.023
-.022
-1.015
.313
(X4)
Gross Profit Margin (X5)
104
Hasil Uji Simultan (Uji-F)
ANOVAb
Model
1
Sum of Squares
Regression
Mean Square
33.802
5
6.760
1.338
89
.015
35.140
94
Residual
Total
df
F
Sig.
.000a
449.735
a. Predictors: (Constant), Gross Profit Margin, Return on Asset, Current Ratio, Total Asset Turnover, Debt
Ratio
b. Dependent Variable: Kinerja Perusahaan
Hasil Uji Koefiesien Determinasi
Model Summaryb
Std. Error of the
Model
1
R
R Square
.981a
Adjusted R Square
.962
.960
Estimate
.12260
Durbin-Watson
2.512
a. Predictors: (Constant), Gross Profit Margin, Return on Asset, Current Ratio, Total Asset
Turnover, Debt Ratio
b. Dependent Variable: Kinerja Perusahaan
105
Hasil Analisis Regresi Berganda
Standardized
Unstandardized Coefficients
Model
1
B
Std. Error
(Constant)
-.072
.035
Current Ratio (X1)
-.005
.011
Debt Ratio (X2)
.963
Return on Asset (X3)
Total
Asset
Turnover
Coefficients
Beta
t
Sig.
-2.035
.045
-.011
-.510
.612
.023
.984
41.696
.000
.205
.216
.021
.949
.345
-.152
.024
-.142
-6.288
.000
-.023
.023
-.022
-1.015
.313
(X4)
Gross Profit Margin (X5)
106