Pengaruh Laba dan Arus Kas Dalam Memprediksi Financial Distress Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Period Tahun 2012-2014

LAMPIRAN I
Daftar Perusahaan Manufaktur Yang Menjadi Sampel
NO
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18

19
20
21
22
23

Perusahaan Manufaktur
Inducement tunggal prakarsa Tbk
Holcim Indonesia Tbk
Semen Gresik Tbk
Asahimas Flat Glass Tbk
Keramika Indonesia Assosiasi Tbk
Mulia industrindo Tbk
Alaska industrindo Tbk
Alumnindo light metal Tbk
Gunawan Dianjaya Stell Tbk
Jaya Pari Stell Tbk
Krakatau Stell Tbk
Hanson International Tbk
Pelat Timah Nusantara Tbk

Barito Pasific Tbk
Eterindo Wahanatama Tbk
Chandra Asri Petrocemical Tbk
Alam Karya Unggul Tbk
Titan Kimia Nusantara Tbk
Siwani Makmur Tbk
Trias Sentosa Tbk
Yana Prima Hasta Persada Tbk
Sumalindo Lestari Jaya Tbk
Fajar Surya Wisesa Tbk

NO
24
25
26
27
28
29
30
31

32
33
34
35
36
37
38
39
40
41
42
43
44
45

Perusahaan Manufaktur
Kertas Basuki Rachmat Tbk
Indomobil Sukses International Tbk
Multi Prima Sejahtera Tbk
Multistrada Arah Sarana Tbk

Polychem Indonesia Tbk
Argo Pantes Tbk
Centex Tbk
Ever Shine Textile Industry Tbk
Pan Asia Indosyntec Tbk
Indo Rama Synthetic Tbk
Karwell Indonesia Tbk
Apac Citra Centertex Tbk
Asia Pasific Fibers Tbk
Sunson Textile Manufacturer Tbk
Primaindo Asia Infrastructure Tbk
Sat Nusa Persada Tbk
Prasida Aneka Niaga Tbk
Bentoel Internatioal investama Tbk
Tempo Scan Pasific Tbk
Merck Sharp Dohme Pharma Tbk
Martina Bento Tbk
Langgeng Makmur Industry Tbk

Universitas Sumatera Utara

LAMPIRAN II
HASIL SPSS

Descriptive Statistics
N
Laba
Arus Kas
Valid N (listwise)

Minimum
135
135
135

Maximum

.6073
.0140

.9322
.7434

Mean

Std. Deviation

.784356
.336707

.1097045
.1659182

Descriptive Statistics
N
Laba
Arus Kas
Financial Distress
Valid N (listwise)

Minimum
135
135
135
135

Maximum

.6073
.0140
0

.9322
.7434
1

Mean

Std. Deviation

.784356
.336707
.22

.1097045
.1659182
.417

Valid Percent

Cumulative
Percent

Financial Distress
Frequency
Valid

Tidak Mengalami Financial
Distress
Mengalami Financial Distress

Total

Percent

105

77.8

77.8

77.8

30

22.2

22.2

100.0

135

100.0

100.0

Universitas Sumatera Utara

a,b,c

Iteration History

Coefficients
Iteration
Step 0

-2 Log likelihood

Constant

1

143.501

-1.111

2

143.021

-1.248

3

143.021

-1.253

4

143.021

-1.253

a. Constant is included in the model.
b. Initial -2 Log Likelihood: 143.021
c. Estimation terminated at iteration number 4
because parameter estimates changed by less than
.001.

a,b,c,d

Iteration History

Coefficients
Iteration
Step 1

-2 Log likelihood

Constant

X1

X2

1

118.813

3.339

-4.548

-2.621

2

112.309

5.029

-6.402

-4.527

3

111.772

5.592

-6.964

-5.362

4

111.766

5.653

-7.020

-5.471

5

111.766

5.654

-7.021

-5.473

6

111.766

5.654

-7.021

-5.473

a. Method: Enter
b. Constant is included in the model.
c. Initial -2 Log Likelihood: 143.021
d. Estimation terminated at iteration number 6 because parameter
estimates changed by less than .001.

Omnibus Tests of Model Coefficients
Chi-square
Step 1

df

Sig.

Step

31.255

2

.000

Block

31.255

2

.000

Model

31.255

2

.000

Universitas Sumatera Utara

Model Summary
Step

Cox & Snell R
Square

-2 Log likelihood

1

111.766

a

Nagelkerke R
Square

.207

.316

a. Estimation terminated at iteration number 6 because
parameter estimates changed by less than .001.

Hosmer and Lemeshow Test
Step

Chi-square

1

Df

10.481

Sig.
8

.233

Variables in the Equation
B
Step 1

a

S.E.

Wald

df

Sig.

Exp(B)

X1

-7.021

2.245

9.781

1

.002

.001

X2

-5.473

1.851

8.738

1

.003

.004

5.654

1.649

11.756

1

.001

285.403

Constant

a. Variable(s) entered on step 1: X1, X2.

Correlation Matrix
Constant
Step 1

X1

X2

Constant

1.000

-.947

-.116

X1

-.947

1.000

-.177

X2

-.116

-.177

1.000

Classification Table

a

Predicted
Financial Distress
Tidak Mengalami
Financial
Distress

Observed
Step 1

Financial Distress

Mengalami
Financial
Distress

Percentage
Correct

Tidak Mengalami Financial
Distress

98

7

93.3

Mengalami Financial Distress

21

9

30.0

Overall Percentage

79.3

a. The cut value is .500

Universitas Sumatera Utara