Pengaruh Inventory Turnover Ratio, Account Payable to Cost of Goods Sold Ratio, Net Working Capital to Total Asset Ratio, dan Debt Ratio Terhadap Gross Profit Margin
LAMPIRAN
Lampiran I Jadwal Penelitian
Periode Tahapan Penelitian 2014 2015 Maret Sept Okt Nov Des Jan Feb
Pengajuan Judul Penyelesaian Proposal Bimbingan dan Perbaikan Proposal Seminar Proposal Pengumpulan dan Pengolahan Data Bimbingan dan Penyelesaian Skripsi Sumber: Data diolah peneliti, 2015
Lampiran II
Inventory Turnover Ratio
No.Inventory Turnover Ratio (ITR) 2010 2011 2012 2013
Kode Emiten Nama Perusahaan
2 AISA PT. Tiga Pilar Sejahtera Food Tbk 1,58 3,52 4,58 3,87
15 DVLA PT. Darya Varia Laboratoria Tbk 3,16 3,24 3,47 2,60
24 KICI PT. Kedaung Indah Can Tbk 2,17 1,97 1,99 1,67
23 KDSI PT. Kedawung Setia Industrial Tbk 6,85 6,08 6,94 8,02
22 UNVR PT. Unilever Indonesia Tbk 6,51 6,77 6,92 7,23
21 TCID PT. Mandom Indonesia Tbk 4,63 4,47 4,34 4,23
20 TSPC PT. Tempo Scan Pacific Tbk 5,49 5,42 5,56 4,68
19 PYFA PT. Pyridam Farma Tbk 2,25 1,95 2,24 2,04
18 MERK PT. Merek Tbk 3,45 3,51 2,80 2,66
17 KLBF PT. Kalbe Farma Tbk 3,25 3,29 3,72 3,22
16 KAEF PT. Kimia Farma Tbk 5,53 5,80 5,19 5,22
14 HMSP PT. HM Sampoerna Tbk 3,18 4,02 3,91 3,33
3 CEKA PT. Cahaya Kalbar Tbk 2,23 2,46 2,72 6,82
13 GGRM PT. Gudang Garam Tbk 1,56 1,32 1,46 1,57
1 ADES PT. Akasha Wira International Tbk 17,75 7,79 3,61 2,77
11 STTP PT. Siantar Top Tbk 4,88 5,52 5,13 5,24
10 SKLT PT. Sekar Laut Tbk 5,31 5,61 5,75 6,75
9 ROTI PT. Nippon Indosari Corpindo Tbk 34,61 33,50 32,61 27,30
8 MYOR PT. Mayora Indah Tbk 11,53 8,50 5,76 6,16
7 MLBI PT. Multi Bintang Indonesia Tbk 7,20 7,49 5,28 8,96
6 INDF PT. Indofood Sukses Makmur Tbk 4,82 5,38 5,10 5,44
5 ICBP PT. Indofood CBP Sukes Makmur Tbk 9,51 9,39 9,18 7,98
4 DLTA PT. Delta Djakarta Tbk 2,51 2,04 2,13 1,88
12 ULTJ PT. Ultra Jaya Milk Tbk 3,48 4,07 5,43 5,63
Account Payable to Cost of Goods Sold Ratio
No.Account Payable to Cost of Goods Sold Ratio (APCOGS) 2010 2011 2012 2013
Kode Emiten Nama Perusahaan
2 AISA PT. Tiga Pilar Sejahtera Food Tbk 2,18 1,17 0,84 0,72
15 DVLA PT. Darya Varia Laboratoria Tbk 0,65 0,59 0,49 0,58
24 KICI PT. Kedaung Indah Can Tbk 0,32 0,30 0,32 0,43
23 KDSI PT. Kedawung Setia Industrial Tbk 0,31 0,30 0,25 0,31
22 UNVR PT. Unilever Indonesia Tbk 0,44 0,50 0,55 0,57
21 TCID PT. Mandom Indonesia Tbk 0,12 0,10 0,12 0,18
20 TSPC PT. Tempo Scan Pacific Tbk 0,27 0,30 0,30 0,34
19 PYFA PT. Pyridam Farma Tbk 0,49 0,60 0,69 1,04
18 MERK PT. Merek Tbk 0,21 0,19 0,24 0,26
17 KLBF PT. Kalbe Farma Tbk 0,29 0,28 0,27 0,29
16 KAEF PT. Kimia Farma Tbk 0,24 0,22 0,23 0,24
14 HMSP PT. HM Sampoerna Tbk 0,29 0,26 0,23 0,24
3 CEKA PT. Cahaya Kalbar Tbk 0,64 0,46 0,51 0,24
13 GGRM PT. Gudang Garam Tbk 0,32 0,38 0,37 0,41
1 ADES PT. Akasha Wira International Tbk 1,21 1,12 0,90 0,81
11 STTP PT. Siantar Top Tbk 0,27 0,38 0,54 0,52
10 SKLT PT. Sekar Laut Tbk 0,32 0,32 0,34 0,32
9 ROTI PT. Nippon Indosari Corpindo Tbk 0,45 0,38 0,59 0,98
8 MYOR PT. Mayora Indah Tbk 0,36 0,42 0,58 0,60
7 MLBI PT. Multi Bintang Indonesia Tbk 1,00 0,87 1,25 0,63
6 INDF PT. Indofood Sukses Makmur Tbk 0,91 0,68 0,65 0,75
5 ICBP PT. Indofood CBP Sukes Makmur Tbk 0,48 0,30 0,33 0,37
4 DLTA PT. Delta Djakarta Tbk 0,73 0,70 0,67 0,64
12 ULTJ PT. Ultra Jaya Milk Tbk 0,48 0,50 0,40 0,31
Kode Emiten Nama Perusahaan
7 MLBI PT. Multi Bintang Indonesia Tbk
Net Working Capital to Total Asset Ratio No.
Net Working Capital to Total Asset Ratio 2010 2011 2012 2013
1 ADES PT. Akasha Wira International Tbk 0,14 0,17 0,24 0,20
2 AISA PT. Tiga Pilar Sejahtera Food Tbk 0,08 0,23 0,08 0,21
3 CEKA PT. Cahaya Kalbar Tbk 0,30 0,31 0,01 0,31
4 DLTA PT. Delta Djakarta Tbk 0,67 0,69 0,69 0,68
5 ICBP PT. Indofood CBP Sukes Makmur Tbk 0,32 0,37 0,36 0,31
6 INDF PT. Indofood Sukses Makmur Tbk 0,22 0,22 0,22 0,17
- 0,03 -0,003 -0,29 -0,01
8 MYOR PT. Mayora Indah Tbk 0,37 0,34 0,41 0,39
18 MERK PT. Merek Tbk 0,63 0,73 0,60 0,63
24 KICI PT. Kedaung Indah Can Tbk 0,54 0,55 0,52 0,56
23 KDSI PT. Kedawung Setia Industrial Tbk 0,13 0,17 0,24 0,18
22 UNVR PT. Unilever Indonesia Tbk
21 TCID PT. Mandom Indonesia Tbk 0,53 0,54 0,53 0,36
20 TSPC PT. Tempo Scan Pacific Tbk 0,52 0,50 0,50 0,49
19 PYFA PT. Pyridam Farma Tbk 0,31 0,32 0,30 0,15
17 KLBF PT. Kalbe Farma Tbk 0,55 0,52 0,48 0,43
9 ROTI PT. Nippon Indosari Corpindo Tbk 0,21 0,06 0,02 0,02
16 KAEF PT. Kimia Farma Tbk 0,40 0,45 0,47 0,43
15 DVLA PT. Darya Varia Laboratoria Tbk 0,56 0,60 0,59 0,59
14 HMSP PT. HM Sampoerna Tbk 0,29 0,33 0,35 0,33
13 GGRM PT. Gudang Garam Tbk 0,47 0,43 0,39 0,29
12 ULTJ PT. Ultra Jaya Milk Tbk 0,24 0,15 0,25 0,33
10 SKLT PT. Sekar Laut Tbk 0,23 0,20 0,15 0,10
11 STTP PT. Siantar Top Tbk 0,19 0,01 -0,001 0,06
- 0,08 -0,19 -0,21 -0,19
Debt Ratio
No.Debt Ratio (DR) 2010 2011 2012 2013
Kode Emiten Nama Perusahaan
2 AISA PT. Tiga Pilar Sejahtera Food Tbk 0,70 0,49 0,47 0,53
15 DVLA PT. Darya Varia Laboratoria Tbk 0,25 0,21 0,22 0,23
24 KICI PT. Kedaung Indah Can Tbk 0,26 0,26 0,30 0,37
23 KDSI PT. Kedawung Setia Industrial Tbk 0,54 0,52 0,45 0,59
22 UNVR PT. Unilever Indonesia Tbk 0,53 0,65 0,67 0,68
21 TCID PT. Mandom Indonesia Tbk 0,09 0,10 0,13 0,19
20 TSPC PT. Tempo Scan Pacific Tbk 0,26 0,28 0,28 0,29
19 PYFA PT. Pyridam Farma Tbk 0,23 0,30 0,35 0,46
18 MERK PT. Merek Tbk 0,17 0,15 0,27 0,27
17 KLBF PT. Kalbe Farma Tbk 0,18 0,21 0,22 0,25
16 KAEF PT. Kimia Farma Tbk 0,33 0,30 0,31 0,34
14 HMSP PT. HM Sampoerna Tbk 0,50 0,47 0,49 0,48
3 CEKA PT. Cahaya Kalbar Tbk 0,64 0,51 0,55 0,51
13 GGRM PT. Gudang Garam Tbk 0,31 0,37 0,36 0,42
1 ADES PT. Akasha Wira International Tbk 0,69 0,60 0,46 0,40
11 STTP PT. Siantar Top Tbk 0,31 0,48 0,54 0,53
10 SKLT PT. Sekar Laut Tbk 0,41 0,43 0,48 0,54
9 ROTI PT. Nippon Indosari Corpindo Tbk 0,20 0,28 0,45 0,57
8 MYOR PT. Mayora Indah Tbk 0,54 0,63 0,63 0,59
7 MLBI PT. Multi Bintang Indonesia Tbk 0,59 0,57 0,71 0,45
6 INDF PT. Indofood Sukses Makmur Tbk 0,47 0,41 0,42 0,51
5 ICBP PT. Indofood CBP Sukes Makmur Tbk 0,30 0,30 0,32 0,38
4 DLTA PT. Delta Djakarta Tbk 0,16 0,18 0,20 0,22
12 ULTJ PT. Ultra Jaya Milk Tbk 0,35 0,36 0,31 0,28
Lampiran III Hasil Pengolahan Data SPSS Statistik Deskriptif Sebelum Tranformasi Statistik Deskriptif Sesudah Tranformasi Descriptive Statistics
Mean Std. Deviation N GPM .3613 .17352
96 ITR 5.9129 6.05116
96 AR_COGS .4973 .31051
96 NWCTA .3063 .22424
96 DR .3931 .15638
96 Descriptive Statistics Mean Std. Deviation N GPM .3536 .17135
86 LN_ITR 1.4849 .67415
86 LN_ARCOGS
- .9008 .55367
86 LN_NWCTA
- 1.2986 .87181
86 LN_DR
- 1.0778 .44428
86
Uji Normalitas Sebelum Transformasi a. Test distribution is Normal.
One-Sample Kolmogorov-Smirnov Test Unstandardized Residual
N
96 Normal Parameters a,b
Mean .0000000 Std. Deviation .13802662 Most Extreme Differences Absolute .104
Positive .104 Negative -.069 Kolmogorov-Smirnov Z 1.018 Asymp. Sig. (2-tailed) .251
Uji Normalitas Sesudah Transformasi
Uji Multikolinieritas Sebelum Transform
D ependent Variable: GPM
Dependent Variable: GPM Coefficients
a
Model Collinearity Statistics Tolerance
VIF (Constant)
ITR .829 1.206 AP_COGS .752 1.329 NWCTA .342 2.927 DR .348 2.877
Uji Multikolinieritas Sesudah Transform
Coefficients
a
Model Collinearity Statistics
Tolerance
VIF
1 (Constant) LN_ITR .783 1.278 LN_ARCOGS .711 1.407 LN_NWCTA .570 1.755 LN_DR .588 1.700
Uji Heteroskedastisitas Sebelum Transform Uji Heteroskedastisitas Sesudah Transform
Uji Autokorelasi Sebelum Transform b
Model Summary
Change Statistics ModelDurbin-Watson R Square Change F Change df1 df2 Sig. F Change a
1 .367 13.203
4 91 .000 .638
a. Predictors: (Constant), DR, ITR, AP_COGS, NWCTA
b. Dependent Variable: GPM
Uji Autokorelasi Sesudah Transform b
Model Summary
Change Statistics ModelDurbin-Watson R Square Change F Change df1 df2 Sig. F Change a
1 .325 9.732
4 81 .000 2.156
a. Predictors: (Constant), LN_DR, LN_ITR, LN_ARCOGS, LN_NWCTA
b. Dependent Variable: GPM
2 )
Koefisien Determinasi (R
a. Predictors: (Constant), LN_DR, LN_ITR, LN_APCOGS, LN_NWCTA
b. Dependent Variable: GPM
ANOVA
aModel Sum of Squares Df Mean Square F Sig.
1 Regression .810 4 .203 9.732 .000 b
Residual 1.686 81 .021 Total 2.496
85 Model Summary b
Model R R Square Adjusted R Square Std. Error of the Estimate 1 .570 a
.325 .291 .14425 a. Dependent Variable: GPM
Hasil Uji F (Secara Simultan)
b. Predictors: (Constant), LN_DR, LN_ITR, LN_ARCOGS, LN_NWCTA
Hasil Uji t (Parsial)
Dependent Variable: GPM Coefficients a
Model Unstandardized Coefficients Standardized
Coefficients t Sig. B Std. Error Beta
1 (Constant) .257 .072 3.555 .001 LN_ITR .033 .026 .129 1.246 .216 LN_APCOGS .124 .034 .402 3.714 .000 LN_NWCTA .047 .024 .240 1.987 .050 LN_DR -.205 .046 -.532 -4.472 .000
LAMPIRAN IV Tabel t dan Tabel F Tabel t
d.f. TINGKAT SIGNIFIKANSI satu sisi
0.25
0.10 0.05 0.025 0.01 0.005 0.001 dua sisi
0.50
0.20 0.10 0.050 0.02 0.010 0.002 1 1.00000 3.07768 6.31375 12.70620 31.82052 63.65674 318.30884 2 0.81650 1.88562 2.91999 4.30265 6.96456 9.92484 22.32712 3 0.76489 1.63774 2.35336 3.18245 4.54070 5.84091 10.21453 4 0.74070 1.53321 2.13185 2.77645 3.74695 4.60409 7.17318 5 0.72669 1.47588 2.01505 2.57058 3.36493 4.03214 5.89343 6 0.71756 1.43976 1.94318 2.44691 3.14267 3.70743 5.20763 7 0.71114 1.41492 1.89458 2.36462 2.99795 3.49948 4.78529 8 0.70639 1.39682 1.85955 2.30600 2.89646 3.35539 4.50079 9 0.70272 1.38303 1.83311 2.26216 2.82144 3.24984 4.29681
10 0.69981 1.37218 1.81246 2.22814 2.76377 3.16927 4.14370 11 0.69745 1.36343 1.79588 2.20099 2.71808 3.10581 4.02470 12 0.69548 1.35622 1.78229 2.17881 2.68100 3.05454 3.92963 13 0.69383 1.35017 1.77093 2.16037 2.65031 3.01228 3.85198 14 0.69242 1.34503 1.76131 2.14479 2.62449 2.97684 3.78739 15 0.69120 1.34061 1.75305 2.13145 2.60248 2.94671 3.73283 16 0.69013 1.33676 1.74588 2.11991 2.58349 2.92078 3.68615 17 0.68920 1.33338 1.73961 2.10982 2.56693 2.89823 3.64577 18 0.68836 1.33039 1.73406 2.10092 2.55238 2.87844 3.61048 19 0.68762 1.32773 1.72913 2.09302 2.53948 2.86093 3.57940 20 0.68695 1.32534 1.72472 2.08596 2.52798 2.84534 3.55181 21 0.68635 1.32319 1.72074 2.07961 2.51765 2.83136 3.52715 22 0.68581 1.32124 1.71714 2.07387 2.50832 2.81876 3.50499 23 0.68531 1.31946 1.71387 2.06866 2.49987 2.80734 3.48496 24 0.68485 1.31784 1.71088 2.06390 2.49216 2.79694 3.46678 25 0.68443 1.31635 1.70814 2.05954 2.48511 2.78744 3.45019 26 0.68404 1.31497 1.70562 2.05553 2.47863 2.77871 3.43500 27 0.68368 1.31370 1.70329 2.05183 2.47266 2.77068 3.42103 28 0.68335 1.31253 1.70113 2.04841 2.46714 2.76326 3.40816 29 0.68304 1.31143 1.69913 2.04523 2.46202 2.75639 3.39624 30 0.68276 1.31042 1.69726 2.04227 2.45726 2.75000 3.38518 31 0.68249 1.30946 1.69552 2.03951 2.45282 2.74404 3.37490 32 0.68223 1.30857 1.69389 2.03693 2.44868 2.73848 3.36531 33 0.68200 1.30774 1.69236 2.03452 2.44479 2.73328 3.35634 34 0.68177 1.30695 1.69092 2.03224 2.44115 2.72839 3.34793