Lampiran ii Perhitungan Current Liabilities to Inventory (X

  Lampiran i Daftar Populasi dan Sampel

  9 MLBI PT. Multi Bintang Indonesia Tbk √ √ √ Sampel 7

  19 ULTJ PT. Ultrajaya Milk Industry And Trading Company Tbk

  18 TBLA PT. Tunas Baru Lampung Tbk √ √ √ Sampel 16

  17 STTP PT. Siantar Top Tbk √ √ √ Sampel 15

  √ √ √ Sampel 14

  16 SMAR PT. Sinar Mas Agro Resources And Technology Tbk

  15 SKLT PT. Sekar Laut Tbk √ √ √ Sampel 13

  14 SIPD PT. Sierad Produce Tbk √ √ √ Sampel 12

  13 ROTI PT. Nippon Indosari Corpindo Tbk √ √ √ Sampel 11

  √ √ √ Sampel 10

  12 PTSP PT. Pioneerindo Gourmet International Tbk

  11 PSDN PT. Prasidha Aneka Niaga Tbk √ √ √ Sampel 9

  10 MYOR PT. Mayora Indah Tbk √ √ √ Sampel 8

  8 INDF PT. Indofood Sukses Makmur Tbk √ √ √ Sampel 6

  No Kode Perusahaan

  7 ICBP PT. Indofood CBP Sukses Makmur Tbk √ √ √ Sampel 5

  6 FAST PT. Fast Food Indonesia Tbk √ √ √ Sampel 4

  Bukan Sampel

  5 DLTA PT. Delta Djakarta Tbk √ √ X

  Bukan Sampel

  4 DAVO PT. Davomas Abadi Tbk √ X X

  3 CEKA PT. Cahaya Kalbar Tbk √ √ √ Sampel 3

  2 AISA PT. Tiga Pilar Sejahtera Food Tbk √ √ √ Sampel 2

  1 ADES PT. Akasha Wira International Tbk √ √ √ Sampel 1

  3

  2

  1

  Nama Perusahaan Kriteria Sampel

  √ √ √ Sampel 17

  Lampiran ii Perhitungan Current Liabilities to Inventory (X ) Tahun 2009

  9 PT. Prasidha Aneka Niaga Tbk PSDN 131,963 110,570 1.193

  17 PT. Ultrajaya Milk Industry And Trading Company Tbk

  16 PT. Tunas Baru Lampung Tbk TBLA 973,634 247,071 3.941

  15 PT. Siantar Top Tbk STTP 110,001 112,157 0.981

  SMAR 2,764,944 2,139,125 1.293

  14 PT. Sinar Mas Agro Resources And Technology Tbk

  13 PT. Sekar Laut Tbk SKLT 46,512 45,384 1.025

  12 PT. Sierad Produce Tbk SIPD 425,313 333,017 1.277

  8

  10.51

  11 PT. Nippon Indosari Corpindo Tbk ROTI 95,447 9,075

  10 PT. Pioneerindo Gourmet International Tbk PTSP 33,805 11,208 3.016

  8 PT. Mayora Indah Tbk MYOR 764,230 458,603 1.666

  NO NAMA PERUSAHAAN KODE CURRENT LIABILITES (Million Rp)

  7 PT. Multi Bintang Indonesia Tbk MLBI 852,194 110,497 7.712

  INDF 11,148,529 5,117,484 2.179

  6 PT. Indofood Sukses Makmur Tbk

  ICBP 7,378,449 1,310,739 5.629

  5 PT. Indofood CBP Sukses Makmur Tbk

  4 PT. Fast Food Indonesia Tbk FAST 320,777 95,221 3.369

  3 PT. Cahaya Kalbar Tbk CEKA 79,014 114,748 0.689

  2 PT. Tiga Pilar Sejahtera Food Tbk AISA 372,275 235,350 1.582

  1 PT. Akasha Wira International Tbk ADES 29,613 7,088 4.178

  CLI

  INVENTORY (Million Rp)

  ULTJ 384,342 383,588 1.002

  Lampiran ii (Lanjutan)

Perhitungan Current Liabilities to Inventory (X )

Tahun 2010

  CURRENT

  INVENTORY NO NAMA PERUSAHAAN KODE LIABILITES CLI (Million Rp)

  (Million Rp)

  1 PT. Akasha Wira International Tbk ADES 87,255 8,488 10.280

  2 PT. Tiga Pilar Sejahtera Food Tbk AISA 518,295 424,332 1.221

  3 PT. Cahaya Kalbar Tbk CEKA 385,079 454,029 0.848

  4 PT. Fast Food Indonesia Tbk FAST 326,766 117,652 2.777

  5 PT. Indofood CBP Sukses Makmur Tbk

  ICBP 2,701,200 1,422,466 1.899

  6 PT. Indofood Sukses Makmur Tbk

  INDF 9,859,118 5,644,141 1.747

  7 PT. Multi Bintang Indonesia Tbk MLBI 632,026 101,153 6.248

  8 PT. Mayora Indah Tbk MYOR 1,040,333 498,464 2.087

  9 PT. Prasidha Aneka Niaga Tbk PSDN 194,443 154,066 1.262 PT. Pioneerindo Gourmet International

  10 PTSP 38,929 12,486 3.118 Tbk

  11 PT. Nippon Indosari Corpindo Tbk ROTI 92,639 9,602 9.648

  12 PT. Sierad Produce Tbk SIPD 564,056 467,298 1.207

  13 PT. Sekar Laut Tbk SKLT 50,396 49,619 1.016 PT. Sinar Mas Agro Resources And

  14 SMAR 4,106,205 2,702,534 1.519 Technology Tbk

  15 PT. Siantar Top Tbk STTP 170,423 146,013 1.167

  16 PT. Tunas Baru Lampung Tbk TBLA 1,468,445 477,585 3.075 PT. Ultrajaya Milk Industry And Trading

  17 ULTJ 477,558 357,744 1.335 Company Tbk

  Lampiran ii (Lanjutan) Perhitungan Current Liabilities to Inventory (X ) Tahun 2011

  9 PT. Prasidha Aneka Niaga Tbk PSDN 180,506 162,978 1.108

  17 PT. Ultrajaya Milk Industry And Trading Company Tbk

  16 PT. Tunas Baru Lampung Tbk TBLA 1,366,205 488,998 2.794

  15 PT. Siantar Top Tbk STTP 303,434 161,700 1.877

  SMAR 4,270,944 2,839,141 1.504

  14 PT. Sinar Mas Agro Resources And Technology Tbk

  13 PT. Sekar Laut Tbk SKLT 61,944 47,259 1.311

  12 PT. Sierad Produce Tbk SIPD 882,649 552,633 1.597

  11 PT. Nippon Indosari Corpindo Tbk ROTI 148,209 16,306 9.089

  PTSP 41,665 14,164 2.942

  10 PT. Pioneerindo Gourmet International Tbk

  8 PT. Mayora Indah Tbk MYOR 1,845,791 1,336,250 1.381

  NO NAMA PERUSAHAAN KODE CURRENT LIABILITES (Million Rp)

  7 PT. Multi Bintang Indonesia Tbk MLBI 659,873 106,732 6.183

  INDF 12,831,304 6,536,343 1.963

  6 PT. Indofood Sukses Makmur Tbk

  ICBP 2,988,540 1,629,883 1.834

  5 PT. Indofood CBP Sukses Makmur Tbk

  4 PT. Fast Food Indonesia Tbk FAST 422,292 128,904 3.276

  3 PT. Cahaya Kalbar Tbk CEKA 367,059 390,950 0.939

  2 PT. Tiga Pilar Sejahtera Food Tbk AISA 911,836 331,899 2.747

  1 PT. Akasha Wira International Tbk ADES 75,394 38,965 1.935

  CLI

  INVENTORY (Million Rp)

  ULTJ 607,594 368,497 1.649

  Lampiran iii Perhitungan Operating Profit Margin (X ) Tahun 2009

  8 PT. Mayora Indah Tbk MYOR 613,187 4,777,175 0.128

  17 PT. Ultrajaya Milk Industry And Trading Company Tbk

  16 PT. Tunas Baru Lampung Tbk TBLA 281,468 2,783,573 0.101

  15 PT. Siantar Top Tbk STTP 39,706 627,115 0.063

  SMAR 1,110,206 14,201,230 0.078

  14 PT. Sinar Mas Agro Resources And Technology Tbk

  13 PT. Sekar Laut Tbk SKLT 1,707 276,312 0.006

  12 PT. Sierad Produce Tbk SIPD 72,683 3,242,551 0.022

  11 PT. Nippon Indosari Corpindo Tbk ROTI 88,295 485,920 0.182

  10 PT. Pioneerindo Gourmet International Tbk PTSP 16,479 226,790 0.073

  9 PT. Prasidha Aneka Niaga Tbk PSDN 43,132 592,358 0.073

  7 PT. Multi Bintang Indonesia Tbk MLBI 513,384 1,616,264 0.318

  NO NAMA PERUSAHAAN KODE OPERATING PROFIT (Million Rp)

  INDF 5,004,209 37,397,319 0.134

  6 PT. Indofood Sukses Makmur Tbk

  ICBP 1,799,911 16,332,607 0.110

  5 PT. Indofood CBP Sukses Makmur Tbk

  4 PT. Fast Food Indonesia Tbk FAST 221,241 2,454,360 0.090

  3 PT. Cahaya Kalbar Tbk CEKA 93,460 1,194,544 0.078

  2 PT. Tiga Pilar Sejahtera Food Tbk AISA 102,629 533,194 0.192

  1 PT. Akasha Wira International Tbk ADES 4,632 134,438 0.034

  Rp) OPM

  NET SALES (Million

  ULTJ 126,949 1,613,928 0.079

  Lampiran iii (Lanjutan) Perhitungan Operating Profit Margin (X ) Tahun 2010

  NET OPERATING SALES NO NAMA PERUSAHAAN KODE PROFIT OPM (Million

  (Million Rp) Rp)

  1 PT. Akasha Wira International Tbk ADES 28,321 218,748 0.129

  2 PT. Tiga Pilar Sejahtera Food Tbk AISA 126,390 705,220 0.179

  3 PT. Cahaya Kalbar Tbk CEKA 46,431 718,205 0.065

  4 PT. Fast Food Indonesia Tbk FAST 247,666 2,913,605 0.085

  5 PT. Indofood CBP Sukses Makmur Tbk

  ICBP 2,644,892 17,960,120 0.147

  6 PT. Indofood Sukses Makmur Tbk

  INDF 6,729,311 38,403,360 0.175

  7 PT. Multi Bintang Indonesia Tbk MLBI 616,288 1,790,164 0.344

  8 PT. Mayora Indah Tbk MYOR 773,335 7,224,165 0.107

  9 PT. Prasidha Aneka Niaga Tbk PSDN 46,247 928,527 0.050 PT. Pioneerindo Gourmet International

  10 PTSP 23,247 247,503 0.094 Tbk

  11 PT. Nippon Indosari Corpindo Tbk ROTI 125,692 612,192 0.205

  12 PT. Sierad Produce Tbk SIPD 140,181 3,642,501 0.038

  13 PT. Sekar Laut Tbk SKLT 5,725 314,146 0.018 PT. Sinar Mas Agro Resources And

  14 SMAR 1,667,451 20,265,425 0.082 Technology Tbk

  15 PT. Siantar Top Tbk STTP 51,225 762,613 0.067

  16 PT. Tunas Baru Lampung Tbk TBLA 349,603 2,951,114 0.118 PT. Ultrajaya Milk Industry And

  17 ULTJ 185,417 1,880,411 0.099 Trading Company Tbk

  Lampiran iii (Lanjutan)

Perhitungan Operating Profit Margin (X )

Tahun 2011

  NET OPERATING SALES NO NAMA PERUSAHAAN KODE PROFIT OPM (Million

  (Million Rp) Rp)

  1 PT. Akasha Wira International Tbk ADES 26,319 299,409 0.088

  2 PT. Tiga Pilar Sejahtera Food Tbk AISA 307,852 1,752,802 0.176

  3 PT. Cahaya Kalbar Tbk CEKA 149,369 1,238,169 0.121

  4 PT. Fast Food Indonesia Tbk FAST 287,930 3,316,800 0.087

  5 PT. Indofood CBP Sukses Makmur Tbk

  ICBP 2,640,611 19,367,155 0.136

  6 PT. Indofood Sukses Makmur Tbk

  INDF 6,718,716 45,332,256 0.148

  7 PT. Multi Bintang Indonesia Tbk MLBI 675,747 1,858,750 0.364

  8 PT. Mayora Indah Tbk MYOR 757,877 9,453,865 0.080

  9 PT. Prasidha Aneka Niaga Tbk PSDN 57,158 1,246,290 0.046 PT. Pioneerindo Gourmet International

  10 PTSP 37,266 292,477 0.127 Tbk

  11 PT. Nippon Indosari Corpindo Tbk ROTI 146,487 813,342 0.180

  12 PT. Sierad Produce Tbk SIPD 129,423 4,092,131 0.032

  13 PT. Sekar Laut Tbk SKLT 9,064 344,436 0.026 PT. Sinar Mas Agro Resources And

  14 SMAR 2,471,560 31,676,219 0.078 Technology Tbk

  15 PT. Siantar Top Tbk STTP 70,446 1,027,684 0.069

  16 PT. Tunas Baru Lampung Tbk TBLA 614,126 3,731,749 0.165 PT. Ultrajaya Milk Industry And Trading

  17 ULTJ 182,059 2,102,384 0.087 Company Tbk

  Lampiran iv Perhitungan Earning Power of Total Investment (X ) Tahun 2009

  8 PT. Mayora Indah Tbk MYOR 503,934 3,246,498 0.155

  17 PT. Ultrajaya Milk Industry And Trading Company Tbk

  16 PT. Tunas Baru Lampung Tbk TBLA 321,057 2,786,340 0.115

  15 PT. Siantar Top Tbk STTP 39,836 548,720 0.073

  SMAR 992,722 10,210,595 0.097

  14 PT. Sinar Mas Agro Resources And Technology Tbk

  13 PT. Sekar Laut Tbk SKLT 12,411 196,186 0.063

  12 PT. Sierad Produce Tbk SIPD 61,249 1,641,295 0.037

  11 PT. Nippon Indosari Corpindo Tbk ROTI 80,491 346,978 0.232

  10 PT. Pioneerindo Gourmet International Tbk PTSP 17,102 91,142 0.188

  9 PT. Prasidha Aneka Niaga Tbk PSDN 58,572 353,629 0.166

  7 PT. Multi Bintang Indonesia Tbk MLBI 472,491 993,465 0.476

  NO NAMA PERUSAHAAN KODE EBIT (Million

  INDF 4,063,813 40,382,953 0.101

  6 PT. Indofood Sukses Makmur Tbk

  ICBP 1,602,588 10,223,893 0.157

  5 PT. Indofood CBP Sukses Makmur Tbk

  4 PT. Fast Food Indonesia Tbk FAST 247,148 1,041,409 0.237

  3 PT. Cahaya Kalbar Tbk CEKA 70,089 568,603 0.123

  2 PT. Tiga Pilar Sejahtera Food Tbk AISA 49,411 1,568,829 0.031

  1 PT. Akasha Wira International Tbk ADES 17,395 178,287 0.098

  (Million Rp) EPTI

  Rp) TOTAL ASSTES

  ULTJ 98,279 1,732,702 0.057

  Lampiran iv (Lanjutan) Perhitungan Earning Power of Total Investment (X ) Tahun 2010

  8 PT. Mayora Indah Tbk MYOR 658,359 4,399,191 0.150

  17 PT. Ultrajaya Milk Industry And Trading Company Tbk

  16 PT. Tunas Baru Lampung Tbk TBLA 324,380 3,651,105 0.089

  15 PT. Siantar Top Tbk STTP 46,172 649,274 0.071

  SMAR 1,654,948 12,475,642 0.133

  14 PT. Sinar Mas Agro Resources And Technology Tbk

  13 PT. Sekar Laut Tbk SKLT 6,172 199,375 0.031

  12 PT. Sierad Produce Tbk SIPD 93,122 2,055,743 0.045

  11 PT. Nippon Indosari Corpindo Tbk ROTI 134,666 568,265 0.237

  10 PT. Pioneerindo Gourmet International Tbk PTSP 22,976 116,644 0.197

  9 PT. Prasidha Aneka Niaga Tbk PSDN 39,242 414,611 0.095

  7 PT. Multi Bintang Indonesia Tbk MLBI 594,162 1,137,082 0.523

  NO NAMA PERUSAHAAN KODE EBIT (Million

  INDF 5,432,375 47,275,955 0.115

  6 PT. Indofood Sukses Makmur Tbk

  ICBP 2,519,142 13,361,313 0.189

  5 PT. Indofood CBP Sukses Makmur Tbk

  4 PT. Fast Food Indonesia Tbk FAST 261,590 1,236,043 0.212

  3 PT. Cahaya Kalbar Tbk CEKA 40,351 850,470 0.047

  2 PT. Tiga Pilar Sejahtera Food Tbk AISA 94,187 1,936,949 0.049

  1 PT. Akasha Wira International Tbk ADES 33,543 324,493 0.103

  (Million Rp) EPTI

  Rp) TOTAL ASSTES

  ULTJ 202,924 2,006,596 0.101

  Lampiran iv (Lanjutan) Perhitungan Earning Power of Total Investment (X ) Tahun 2011

  8 PT. Mayora Indah Tbk MYOR 626,440 6,599,845 0.095

  17 PT. Ultrajaya Milk Industry And Trading Company Tbk

  16 PT. Tunas Baru Lampung Tbk TBLA 539,936 4,244,618 0.127

  15 PT. Siantar Top Tbk STTP 60,382 934,766 0.065

  SMAR 2,386,835 14,721,899 0.162

  14 PT. Sinar Mas Agro Resources And Technology Tbk

  13 PT. Sekar Laut Tbk SKLT 8,016 214,238 0.037

  12 PT. Sierad Produce Tbk SIPD 34,013 2,641,603 0.013

  11 PT. Nippon Indosari Corpindo Tbk ROTI 154,948 759,137 0.204

  10 PT. Pioneerindo Gourmet International Tbk PTSP 36,036 133,433 0.270

  9 PT. Prasidha Aneka Niaga Tbk PSDN 37,116 421,366 0.088

  7 PT. Multi Bintang Indonesia Tbk MLBI 680,487 1,220,813 0.557

  NO NAMA PERUSAHAAN KODE EBIT (Million

  INDF 6,352,389 53,585,933 0.119

  6 PT. Indofood Sukses Makmur Tbk

  ICBP 2,744,910 15,222,857 0.180

  5 PT. Indofood CBP Sukses Makmur Tbk

  4 PT. Fast Food Indonesia Tbk FAST 298,702 1,547,982 0.193

  3 PT. Cahaya Kalbar Tbk CEKA 130,254 823,361 0.158

  2 PT. Tiga Pilar Sejahtera Food Tbk AISA 185,179 3,590,309 0.052

  1 PT. Akasha Wira International Tbk ADES 29,627 316,048 0.094

  (Million Rp) EPTI

  Rp) TOTAL ASSTES

  ULTJ 156,818 2,179,182 0.072

  Lampiran v

Perhitungan Operating Ratio (X )

Tahun 2009

  OPERATI NET COST OF NG SALES NO NAMA PERUSAHAAN KODE GOOD EXPENSE OPERA (Million

  SOLD S (Million Rp)

  (Million Rp) Rp) PT. Akasha Wira

  1 ADES 86,062 43,744 134,438 0.966 International Tbk PT. Tiga Pilar Sejahtera

  2 AISA 380,217 50,348 533,194 0.808 Food Tbk

  3 PT. Cahaya Kalbar Tbk CEKA 1,055,969 45,114 1,194,544 0.922

  4 PT. Fast Food Indonesia Tbk FAST 986,532 1,246,587 2,454,360 0.910 PT. Indofood CBP Sukses

  5 ICBP 12,419,763 2,112,933 16,332,607 0.890 Makmur Tbk PT. Indofood Sukses

  6 INDF 26,955,710 5,437,400 37,397,319 0.866 Makmur Tbk PT. Multi Bintang Indonesia

  7 MLBI 766,918 335,962 1,616,264 0.682 Tbk

  8 PT. Mayora Indah Tbk MYOR 3,643,390 520,598 4,777,175 0.872 PT. Prasidha Aneka Niaga

  9 PSDN 504,384 44,843 592,358 0.927 Tbk PT. Pioneerindo Gourmet

  10 PTSP 81,988 128,323 226,790 0.927 International Tbk PT. Nippon Indosari

  11 ROTI 263,821 133,803 485,920 0.818 Corpindo Tbk

  12 PT. Sierad Produce Tbk SIPD 3,011,766 158,102 3,242,551 0.978

  13 PT. Sekar Laut Tbk SKLT 223,898 50,706 276,312 0.994 PT. Sinar Mas Agro

  14 Resources And Technology SMAR 12,484,606 606,419 14,201,230 0.922 Tbk

  15 PT. Siantar Top Tbk STTP 525,050 62,359 627,115 0.937 PT. Tunas Baru Lampung

  16 TBLA 2,336,336 165,769 2,783,573 0.899 Tbk PT. Ultrajaya Milk Industry

  17 ULTJ 1,192,033 294,945 1,613,928 0.921 And Trading Company Tbk

  Lampiran v (Lanjutan)

Perhitungan Operating Ratio (X )

Tahun 2010

  COST OF NET GOOD OPERATING SALES NO NAMA PERUSAHAAN KODE SOLD EXPENSES OPERA (Million

  (Million (Million Rp) Rp)

  Rp) PT. Akasha Wira International

  1 ADES 138,249 52,178 218,748 0.871 Tbk PT. Tiga Pilar Sejahtera Food

  2 AISA 521,405 57,425 705,220 0.821 Tbk

  3 PT. Cahaya Kalbar Tbk CEKA 634,746 37,027 718,205 0.935

  4 PT. Fast Food Indonesia Tbk FAST 1,273,157 1,436,893 2,913,605 0.930 PT. Indofood CBP Sukses

  5 ICBP 12,993,217 2,322,011 17,960,120 0.853 Makmur Tbk PT. Indofood Sukses Makmur

  6 INDF 25,932,908 5,741,141 38,403,360 0.825 Tbk PT. Multi Bintang Indonesia

  7 MLBI 761,988 411,888 1,790,164 0.656 Tbk

  8 PT. Mayora Indah Tbk MYOR 5,517,779 933,051 7,224,165 0.893

  9 PT. Prasidha Aneka Niaga Tbk PSDN 827,226 55,054 928,527 0.950 PT. Pioneerindo Gourmet

  10 PTSP 85,131 139,125 247,503 0.906 International Tbk PT. Nippon Indosari Corpindo

  11 ROTI 323,167 163,333 612,192 0.795 Tbk

  12 PT. Sierad Produce Tbk SIPD 3,291,055 211,265 3,642,501 0.962

  13 PT. Sekar Laut Tbk SKLT 252,083 56,338 314,146 0.982 PT. Sinar Mas Agro Resources

  14 SMAR 17,127,929 1,470,045 20,265,425 0.918 And Technology Tbk

  15 PT. Siantar Top Tbk STTP 629,682 81,706 762,613 0.933

  16 PT. Tunas Baru Lampung Tbk TBLA 2,310,101 291,410 2,951,114 0.882 PT. Ultrajaya Milk Industry

  17 ULTJ 1,288,168 406,827 1,880,411 0.901 And Trading Company Tbk

  Lampiran v (Lanjutan) Perhitungan Operating Ratio (X ) Tahun 2011

  COST OF NET GOOD OPERATING SALES

  OPERA

  NO NAMA PERUSAHAAN KODE SOLD EXPENSES (Million

  (Million (Million Rp) Rp)

  Rp) PT. Akasha Wira

  1 ADES 184,925 88,165 299,409 0.912 International Tbk PT. Tiga Pilar Sejahtera

  2 AISA 1,330,461 114,489 1,752,802 0.824 Food Tbk

  3 PT. Cahaya Kalbar Tbk CEKA 1,040,848 47,952 1,238,169 0.879

  4 PT. Fast Food Indonesia Tbk FAST 1,461,949 1,443,212 3,316,800 0.876 PT. Indofood CBP Sukses

  5 ICBP 14,335,896 2,390,648 19,367,155 0.864 Makmur Tbk PT. Indofood Sukses

  6 INDF 32,749,190 5,864,350 45,332,256 0.852 Makmur Tbk PT. Multi Bintang Indonesia

  7 MLBI 778,417 404,586 1,858,750 0.636 Tbk

  8 PT. Mayora Indah Tbk MYOR 7,795,454 900,534 9,453,865 0.920 PT. Prasidha Aneka Niaga

  9 PSDN 1,119,815 69,316 1,246,290 0.954 Tbk PT. Pioneerindo Gourmet

  10 PTSP 99,993 155,218 292,477 0.873 International Tbk PT. Nippon Indosari

  11 ROTI 433,938 232,917 813,342 0.820 Corpindo Tbk

  12 PT. Sierad Produce Tbk SIPD 3,607,549 292,158 4,092,131 0.953

  13 PT. Sekar Laut Tbk SKLT 271,964 63,407 344,436 0.974 PT. Sinar Mas Agro

  14 Resources And Technology SMAR 24,154,526 5,050,133 31,676,219 0.922 Tbk

  15 PT. Siantar Top Tbk STTP 849,397 107,843 1,027,684 0.931 PT. Tunas Baru Lampung

  16 TBLA 2,488,848 628,775 3,731,749 0.835 Tbk PT. Ultrajaya Milk Industry

  17 ULTJ 1,476,677 443,647 2,102,384 0.913 And Trading Company Tbk

  Lampiran vi Pajak Penghasilan (Y) 2009-2011

  Pajak Penghasilan NO NAMA PERUSAHAAN KODE 2009 2010 2011

  1 PT. Akasha Wira International Tbk ADES 83 171

  2 PT. Tiga Pilar Sejahtera Food Tbk AISA 13,125 12,529 36,689

  3 PT. Cahaya Kalbar Tbk CEKA 15,136 9,427 32,549

  4 PT. Fast Food Indonesia Tbk FAST 61,786 56,314 55,619

  5 PT. Indofood CBP Sukses Makmur Tbk

  ICBP 734,012 736,287

  6 PT. Indofood Sukses Makmur Tbk

  INDF 1,481,786 1,771,258 1,735,905

  7 PT. Multi Bintang Indonesia Tbk MLBI 130,533 154,374 177,850

  8 PT. Mayora Indah Tbk MYOR 129,347 157,539 139,706

  9 PT. Prasidha Aneka Niaga Tbk PSDN 15,406 16,511 20,530

  PT. Pioneerindo Gourmet International

  10 PTSP Tbk

  4,485 5,057 7,718

  11 PT. Nippon Indosari Corpindo Tbk ROTI 21,980 33,532 35,975

  12 PT. Sierad Produce Tbk SIPD 6,014 17,975 10,209

  13 PT. Sekar Laut Tbk SKLT 83 1,682 3,043 PT. Sinar Mas Agro Resources And

  14 SMAR Technology Tbk

  270,245 373,550 564,549

  15 PT. Siantar Top Tbk STTP 7,034 7,896 11,426

  16 PT. Tunas Baru Lampung Tbk TBLA 51,835 61,460 100,365

  PT. Ultrajaya Milk Industry And

  17 ULTJ Trading Company Tbk

  19,098 51,408 30,111

  Lampiran vii

Statistik Deskriptif

Deskripsi variabel penelitian observasi awal

  (n = 51) Descriptive Statistics N Minimum Maximum Mean Std. Deviation CLI

  51 .69 10.52 2.8595 2.55827 OPM 51 .01 .36 .1132 .07583 EPTI 51 .01 .56 .1427 .11400 OPERA 51 .64 .99 .8861 .07560 PAJAK_PENGHASILAN 51 .00 1771258.00 186784.8627 4.09127E5 Valid N (listwise)

51 Sumber: Data penelitian yang diolah menggunakan SPSS 18

  Lampiran viii UJI NORMALITAS (SEBELUM TRANSFORMASI KE LN)

  Lampiran viii (Lanjutan) Lampiran viii (Lanjutan) One-Sample Kolmogorov-Smirnov Test Unstandardiz ed Residual

  N

  51 Normal Parameters a,b

  Mean .0000000 Std. Deviation 3.80387818E

  5 Most Extreme Differences Absolute .257 Positive .257 Negative -.189 Kolmogorov-Smirnov Z 1.839

  Asymp. Sig. (2-tailed) .002 a. Test distribution is Normal.

b. Calculated from data.

  Lampiran ix UJI NORMALITAS (SETELAH TRANSFORMASI KE LN) Lampiran ix (Lanjutan) One-Sample Kolmogorov-Smirnov Test Unstandardized Residual

  N

  50 Normal Parameters a,b

  Mean .0000000 Std. Deviation 1.72435985 Most Extreme Differences Absolute .129 Positive .042

  Negative -.129 Kolmogorov-Smirnov Z .912 Asymp. Sig. (2-tailed) .377 a. Test distribution is Normal.

b. Calculated from data.

  Lampiran x UJI HETEROSKEDASTISITAS Lampiran x (Lanjutan) Coefficients

a

  Model Unstandardized Coefficients Standardize d Coefficients t Sig. B Std. Error Beta 1 (Constant) 3.528 1.421 2.483 .017

  Ln_CLI -.026 .314 -.016 -.082 .935 Ln_OPM .755 .397 .497 1.903 .063 Ln_EPTI -.158 .298 -.104 -.529 .599 Ln_OPERA 6.067 3.302 .494 1.837 .073

a. Dependent Variable: absut

  Lampiran xi UJI AUTOKORELASI Lampiran xii UJI MULTIKOLINERITAS Coefficients a Model Unstandardized Coefficients

  

Standardized

Coefficients

t Sig.

  Collinearity Statistics B Std. Error Beta Tolerance

  VIF 1 (Constant) 18.351 2.272 8.077 .000 Ln_CLI -1.319 .501 -.422 -2.631 .012 .522 1.915 Ln_OPM 2.067 .634 .696 3.259 .002 .294 3.402 Ln_EPTI .793 .477 .268 1.662 .103 .516 1.937 Ln_OPER A 2.423 5.280 .101 .459 .649 .277 3.613 a. Dependent Variable: Ln_Pajak_Penghasilan

  Model Summary b Model R R Square

  Adjusted R Square Std. Error of the Estimate Durbin-Watson

  1 .630 a

  .397 .343 1.79937 1.621

  a. Predictors: (Constant), Ln_OPERA, Ln_EPTI, Ln_CLI, Ln_OPM

  b. Dependent Variable: Ln_Pajak_Penghasilan

  Lampiran xiii UJI HIPOTESIS UJI KOEFISIEN DETERMINASI Lampiran xiii (Lanjutan) UJI F Model Summary b Model R R Square

  Adjusted R Square Std. Error of the Estimate

  1 .630 a

  .397 .343 1.79937

  a. Predictors: (Constant), Ln_OPERA, Ln_EPTI, Ln_CLI, Ln_OPM

b. Dependent Variable: Ln_Pajak_Penghasilan

  ANOVA

b

Model Sum of Squares Df Mean Square F Sig.

  1 Regression 95.794 4 23.948 7.397 .000 a

  Residual 145.697 45 3.238 Total 241.491

  49

  a. Predictors: (Constant), Ln_OPERA, Ln_EPTI, Ln_CLI, Ln_OPM

  b. Dependent Variable: Ln_Pajak_Penghasilan

  Lampiran xiii (Lanjutan) Uji t Coefficients a Model Unstandardized Coefficients

  Standardized Coefficients t Sig. B Std. Error Beta 1 (Constant) 18.351 2.272 8.077 .000

  

Ln_CLI -1.319 .501 -.422 -2.631 .012

Ln_OPM 2.067 .634 .696 3.259 .002

Ln_EPTI .793 .477 .268 1.662 .103

Ln_OPERA 2.423 5.280 .101 .459 .649