Penilaian Tingkat Kebangkrutan Perusahaan dengan Metode Altman Z-Score pada Perusahaan Makanan dan Minuman pada Bursa Efek Indonesia
LAMPIRAN I
Total Assets
No
Nama Perusahaan
Total Assets
Kode
1
Cahaya Kalbar Tbk
CEKA
2
Delta Djakarta Tbk
DLTA
3
Indofood Sukses Makmur
INDF
4
Mayora Indah Tbk
MYOR
5
Multi Bintang Indonesia
Tbk
MLBI
6
Siantar Top Tbk
STTP
7
Tiga Pilar Sejahtera Food
Tbk
AISA
8
Ultra Jaya Milk Tbk
ULTJ
2007
2008
2009
613,679,506,628
605,545,222,668
568,362,939,854
592,359,226
698,296,738
760,425,630
2010
2011
850,469,914,144
823,360,918,368
708,583,733
696,166,676
29,706,895,000,000 39,591,309,000,000 40,382,953,000,000 47,275,955,000,000 53,585,933,000,000
1,893,175,019,860
2,922,998,415,036
3,246,498,515,952
4,399,191,135,535
6,599,845,533,328
621,437,000,000
941,389,000,000
993,465,000,000
1,137,082,000,000
1,220,813,000,000
517,448,084,688
626,749,784,472
548,720,445,825
649,273,975,548
934,765,927,864
792,690,352,279
1,016,957,755,151
1,347,036,482,667
1,936,950,000,000
3,590,309,000,000
1,362,829,538,011
1,718,997,392,028
1,732,701,994,634
2,006,595,762,260
2,179,181,979,434
Universitas Sumatera Utara
LAMPIRAN II
Total Liability
No
Nama Perusahaan
Total Liability
Kode
1
Cahaya Kalbar Tbk
CEKA
2
Delta Djakarta Tbk
DLTA
3
Indofood Sukses Makmur
INDF
4
Mayora Indah Tbk
MYOR
5
Multi Bintang Indonesia
Tbk
MLBI
6
Siantar Top Tbk
STTP
7
Tiga Pilar Sejahtera Food
Tbk
AISA
8
Ultra Jaya Milk Tbk
ULTJ
2007
2008
2009
394,642,115,564
370,520,483,656
266,859,695,278
131,545,065
174,315,604
160,807,930
2010
2011
541,717,109,078
418,302,169,536
115,224,947
123,231,249
18,791,384,000,000 26,432,369,000,000 24,886,781,000,000 22,423,117,000,000 21,975,708,000,000
785,033,927,472
1,646,322,490,012
1,623,443,299,810
2,359,027,500,267
4,175,176,240,894
424,028,000,000
597,123,000,000
888,122,000,000
665,714,000,000
690,545,000,000
158,827,703,225
263,312,907,036
144,211,201,036
201,933,973,559
444,700,771,028
442,097,753,946
625,913,213,358
918,170,132,341
1,346,881,000,000
1,757,492,000,000
582,346,892,443
538,164,224,542
705,472,336,001
776,735,279,682
530,491,711,953
Universitas Sumatera Utara
Lampiran III
Current Assets
No
Nama Perusahaan
Current Assets
Kode
2007
1
Cahaya Kalbar Tbk
CEKA
2
Delta Djakarta Tbk
DLTA
3
Indofood Sukses Makmur
INDF
4
Mayora Indah Tbk
MYOR
5
Multi Bintang Indonesia
Tbk
MLBI
6
Siantar Top Tbk
STTP
7
Tiga Pilar Sejahtera Food
Tbk
AISA
8
Ultra Jaya Milk Tbk
ULTJ
2008
2009
2010
2011
456,316,343,262
406,965,335,416
374,368,002,101
643,986,428,116
619,191,085,387
432,546,745
544,236,903
612,986,583
565,953,705
577,644,536
11,809,129,000,000 14,323,261,000,000 12,967,241,000,000 20,077,994,000,000 24,501,734,000,000
1,043,842,500,869
1,684,852,654,975
1,750,424,018,336
2,684,853,761,819
4,095,298,705,091
228,688,000,000
524,813,000,000
561,482,000,000
597,241,000,000
656,039,000,000
204,498,939,269
271,633,217,760
185,734,810,467
291,092,859,125
313,985,981,919
272,205,166,991
318,412,213,227
434,645,160,429
666,010,000,000
1,726,581,000,000
551,946,694,997
804,960,763,556
813,389,917,761
955,441,890,578
924,080,291,058
Universitas Sumatera Utara
Lampiran IV
Current Liability
No
Nama Perusahaan
Current Liability
Kode
2007
1
Cahaya Kalbar Tbk
CEKA
2
Delta Djakarta Tbk
DLTA
3
Indofood Sukses Makmur
INDF
4
Mayora Indah Tbk
MYOR
5
Multi Bintang Indonesia
Tbk
MLBI
6
Siantar Top Tbk
STTP
7
Tiga Pilar Sejahtera Food
Tbk
AISA
8
Ultra Jaya Milk Tbk
ULTJ
2008
2009
2010
2011
335,768,961,316
55,393,207,491
76,488,029,634
385,079,341,463
367,059,939,107
103,664,382
143,621,406
130,322,253
89,396,759
96,129,303
12,888,677,000,000
16,262,161,000,000
11,158,962,000,000
9,859,118,000,000
12,831,304,000,000
356,122,762,224
769,800,272,970
764,230,447,224
1,040,333,647,369
1,845,791,716,500
386,816,000,000
561,144,000,000
852,194,000,000
632,026,000,000
659,873,000,000
115,605,211,671
221,491,179,518
110,001,009,508
170,422,732,529
303,434,813,764
300,262,505,252
364,578,544,895
370,658,878,009
518,295,000,000
911,836,000,000
232,730,774,018
424,216,545,112
384,341,997,966
477,557,754,724
607,594,391,942
Universitas Sumatera Utara
Lampiran V
Working Capital
No
Nama Perusahaan
Working Capital
Kode
2007
1
Cahaya Kalbar Tbk
CEKA
2
Delta Djakarta Tbk
DLTA
3
Indofood Sukses Makmur
INDF
4
Mayora Indah Tbk
MYOR
5
Multi Bintang Indonesia
Tbk
MLBI
6
Siantar Top Tbk
STTP
7
Tiga Pilar Sejahtera Food
Tbk
AISA
8
Ultra Jaya Milk Tbk
ULTJ
2008
2009
2010
2011
120,547,381,946
351,572,127,935
297,879,972,467
258,907,086,653
252,131,146,280
328,882,363
400,615,497
482,664,330
476,556,946
481,515,233,000
(1,079,548,000,000)
(1,938,900,000,000)
687,719,738,645
915,052,382,005
986,193,571,112
1,644,520,114,450
2,249,506,988,591
(158,128,000,000)
(36,331,000,000)
(290,712,000,000)
(34,785,000,000)
(3,834,000,000)
88,893,727,598
50,142,038,242
75,733,800,959
120,670,126,596
10,551,168,155
(28,057,338,261)
(46,166,331,668)
63,986,282,420
147,715,000,000
814,745,000,000
572,229,989,538
389,173,372,649
420,618,765,590
477,884,135,854
316,485,899,116
1,808,279,000,000 10,218,876,000,000 11,670,430,000,000
Universitas Sumatera Utara
Lampiran VI
Retained Earnings
No
Nama Perusahaan
Retained Earnings
Kode
2007
1
Cahaya Kalbar Tbk
CEKA
2
Delta Djakarta Tbk
DLTA
3
Indofood Sukses Makmur
INDF
4
Mayora Indah Tbk
MYOR
5
Multi Bintang Indonesia
Tbk
MLBI
6
Siantar Top Tbk
STTP
7
Tiga Pilar Sejahtera Food
Tbk
AISA
8
Ultra Jaya Milk Tbk
ULTJ
2008
2009
2010
2011
34,560,434,250
(6,692,878,807)
42,800,250,667
45,769,786,090
142,075,729,856
423,403,563
484,738,468
555,195,396
542,636,077
519,581,588
4,999,251,000,000
5,328,387,000,000
6,991,568,000,000
9,040,852,000,000 10,945,235,000,000
636,686,580,376
802,253,270,069
1,111,081,962,403
1,516,509,784,918
1,886,217,083,962
174,851,000,000
321,306,000,000
82,339,000,000
448,342,000,000
507,230,000,000
225,687,974,598
232,136,877,436
273,209,244,789
315,840,003,889
358,516,439,284
159,936,925,434
(131,250,768,770)
(93,463,993,327)
(18,109,000,000)
108,797,000,000
175,240,297,811
507,165,394,359
550,876,336,549
651,145,878,032
741,378,334,080
Universitas Sumatera Utara
Lampiran VII
Earning Before Interest and Tax (EBIT)
No
Nama Perusahaan
Earning Before Interest and Tax (EBIT)
Kode
2007
1
Cahaya Kalbar Tbk
CEKA
2
Delta Djakarta Tbk
DLTA
3
Indofood Sukses Makmur
INDF
4
Mayora Indah Tbk
MYOR
5
Multi Bintang Indonesia
Tbk
MLBI
6
Siantar Top Tbk
STTP
7
Tiga Pilar Sejahtera Food
Tbk
AISA
8
Ultra Jaya Milk Tbk
ULTJ
2008
2009
2010
2011
36,140,225,894
42,446,216,763
70,088,870,562
40,351,320,226
130,254,192,528
66,621,714
117,738,089
178,004,640
192,972,439
204,871,170
2,041,409,000,000
2,599,823,000,000
4,063,813,000,000
5,432,375,000,000
6,352,389,000,000
209,827,932,029
274,069,516,116
503,933,575,805
658,358,847,453
626,440,817,709
131,151,000,000
313,976,000,000
472,491,000,000
594,162,000,000
680,487,000,000
23,257,083,250
3,677,640,730
39,836,082,198
46,172,880,683
60,382,411,569
38,022,355,548
52,975,135,311
52,443,120,084
94,186,000,000
185,179,000,000
39,103,113,025
268,782,137,181
98,278,800,561
202,923,541,697
156,817,906,428
Universitas Sumatera Utara
Lampiran VIII
Total Equity
No
Nama Perusahaan
Total Equity
Kode
2007
1
Cahaya Kalbar Tbk
CEKA
2
Delta Djakarta Tbk
DLTA
3
Indofood Sukses Makmur
INDF
4
Mayora Indah Tbk
MYOR
5
Multi Bintang Indonesia
Tbk
MLBI
6
Siantar Top Tbk
STTP
7
Tiga Pilar Sejahtera Food
Tbk
AISA
8
Ultra Jaya Milk Tbk
ULTJ
219,037,391,064
2008
2009
235,024,739,012
301,503,244,576
2010
2011
308,752,805,066
405,058,748,832
593,358,786
572,935,427
458,432,400
519,768,305
590,226,233
7,190,549,000,000
8,571,533,000,000
15,496,172,000,000 24,852,838,000,000 31,610,225,000,000
1,081,794,981,993
1,245,109,325,465
1,623,055,216,142
2,040,163,635,268
2,424,669,292,434
197,723,000,000
344,178,000,000
105,211,000,000
471,368,000,000
530,268,000,000
358,620,381,463
363,436,877,436
404,509,244,789
447,340,001,989
490,065,156,836
350,215,179,023
390,655,676,312
428,442,451,764
590,069,000,000
1,832,817,000,000
1,135,323,598,598
1,191,583,178,276
1,301,123,426,259
1,402,446,699,852
831,156,954,996
Universitas Sumatera Utara
Lampiran IX
Sales
No
Nama Perusahaan
Sales
Kode
2007
1
Cahaya Kalbar Tbk
CEKA
2
Delta Djakarta Tbk
DLTA
3
Indofood Sukses Makmur
INDF
4
Mayora Indah Tbk
MYOR
5
Multi Bintang Indonesia
Tbk
MLBI
6
Siantar Top Tbk
STTP
7
Tiga Pilar Sejahtera Food
Tbk
AISA
8
Ultra Jaya Milk Tbk
ULTJ
2008
2009
2010
2011
812,635,483,490
1,963,637,631,257
1,194,543,761,621
718,204,875,108
1,238,169,022,036
439,822,944
673,769,675
740,680,667
547,816,338
564,051,178
27,858,304,000,000 38,799,279,000,000 37,397,319,000,000 38,403,360,000,000 45,332,256,000,000
2,828,440,024,641
3,907,674,046,231
4,777,175,386,540
7,224,164,991,859
9,453,865,992,878
978,600,000,000
1,325,661,000,000
1,616,264,000,000
1,790,164,000,000
1,858,750,000,000
600,330,316,829
624,400,880,523
627,114,839,010
762,612,830,093
1,027,683,999,319
483,734,469,842
489,171,670,400
533,194,383,227
705,220,000,000
1,752,802,000,000
1,126,799,918,436
1,362,606,580,492
1,613,927,991,404
1,880,411,473,916
2,102,383,741,532
Universitas Sumatera Utara
Lampiran X
Working Capital to Total Assets (X1)
No
Nama Perusahaan
Working Capital to Total Assets (X1)
Kode
2007
1
Cahaya Kalbar Tbk
CEKA
0.1964
2
Delta Djakarta Tbk
DLTA
0.5552
3
Indofood Sukses Makmur
INDF
-0.0363
4
Mayora Indah Tbk
MYOR
0.1881
5
Multi Bintang Indonesia Tbk
MLBI
-0.2545
6
Siantar Top Tbk
STTP
0.1718
7
Tiga Pilar Sejahtera Food Tbk
AISA
-0.0354
8
Ultra Jaya Milk Tbk
ULTJ
0.4199
2008
2009
2010
2011
0.5806
0.5241
0.3044
0.3062
0.5737
0.6347
0.6725
0.6917
-0.0490
0.0448
0.2162
0.2178
0.2634
0.2354
0.2365
0.2797
-0.0386
-0.2926
-0.0306
-0.0031
0.0800
0.1380
0.1859
0.0113
-0.0454
0.0475
0.0763
0.2269
0.2264
0.2428
0.2382
0.1452
Universitas Sumatera Utara
Lampiran XI
Retained Earning to Total Assets (X2)
No
Nama Perusahaan
Kode
Retained Earning to Total Assets (X2)
2007
1
Cahaya Kalbar Tbk
CEKA
0.0563
2
Delta Djakarta Tbk
DLTA
0.8183
3
Indofood Sukses Makmur
INDF
0.1683
4
Mayora Indah Tbk
MYOR
0.3363
5
Multi Bintang Indonesia Tbk
MLBI
0.2814
6
Siantar Top Tbk
STTP
0.3601
7
Tiga Pilar Sejahtera Food Tbk
AISA
0.2018
8
Ultra Jaya Milk Tbk
ULTJ
0.1286
2008
2009
2010
2011
-0.0111
0.0753
0.0538
0.1726
0.7951
0.6375
0.7658
0.7463
0.1346
0.1731
0.1912
0.2043
0.2745
0.3422
0.3447
0.2858
0.3413
0.0829
0.3943
0.4155
0.4231
0.4979
0.4865
0.3835
-0.1291
-0.0694
-0.0093
0.0303
0.2950
0.3175
0.3245
0.3402
Universitas Sumatera Utara
Lampiran XII
EBIT to Total Assets (X3)
No
Nama Perusahaan
EBIT to Total Assets (X3)
Kode
2007
1
Cahaya Kalbar Tbk
CEKA
0.0589
2
Delta Djakarta Tbk
DLTA
0.1125
3
Indofood Sukses Makmur
INDF
0.0687
4
Mayora Indah Tbk
MYOR
0.1108
5
Multi Bintang Indonesia Tbk
MLBI
0.211
6
Siantar Top Tbk
STTP
0.0449
7
Tiga Pilar Sejahtera Food Tbk
AISA
0.048
8
Ultra Jaya Milk Tbk
ULTJ
0.0287
2008
2009
2010
2011
0.0701
0.1233
0.0474
0.1582
0.1686
0.2341
0.2723
0.2943
0.0657
0.1006
0.1149
0.1185
0.0938
0.1552
0.1497
0.0949
0.3335
0.4756
0.5225
0.5574
0.0059
0.0726
0.0711
0.0646
0.0521
0.0389
0.0486
0.0516
0.1564
0.0567
0.1011
0.0720
Universitas Sumatera Utara
Lampiran XIII
Book Value of Equity to Total Liability (X4)
No
Nama Perusahaan
Kode
Book Value of Equity to Total Liability (X4)
2007
1
Cahaya Kalbar Tbk
CEKA
0.555
2
Delta Djakarta Tbk
DLTA
3.485
3
Indofood Sukses Makmur
INDF
0.3827
4
Mayora Indah Tbk
MYOR
1.378
5
Multi Bintang Indonesia Tbk
MLBI
0.4663
6
Siantar Top Tbk
STTP
2.2579
7
Tiga Pilar Sejahtera Food Tbk
AISA
0.7922
8
Ultra Jaya Milk Tbk
ULTJ
1.5668
2008
2009
2010
2011
0.6343
1.1298
0.5700
0.9683
2.9818
3.6704
5.1496
4.6493
0.3243
0.6227
1.1084
1.4384
0.7563
0.9998
0.8648
0.5807
0.5764
0.1185
0.7081
0.7679
1.3802
2.8050
2.2153
1.1020
0.6241
0.4666
0.4381
1.0429
1.9496
2.2142
1.8443
1.8056
Universitas Sumatera Utara
Total Assets
No
Nama Perusahaan
Total Assets
Kode
1
Cahaya Kalbar Tbk
CEKA
2
Delta Djakarta Tbk
DLTA
3
Indofood Sukses Makmur
INDF
4
Mayora Indah Tbk
MYOR
5
Multi Bintang Indonesia
Tbk
MLBI
6
Siantar Top Tbk
STTP
7
Tiga Pilar Sejahtera Food
Tbk
AISA
8
Ultra Jaya Milk Tbk
ULTJ
2007
2008
2009
613,679,506,628
605,545,222,668
568,362,939,854
592,359,226
698,296,738
760,425,630
2010
2011
850,469,914,144
823,360,918,368
708,583,733
696,166,676
29,706,895,000,000 39,591,309,000,000 40,382,953,000,000 47,275,955,000,000 53,585,933,000,000
1,893,175,019,860
2,922,998,415,036
3,246,498,515,952
4,399,191,135,535
6,599,845,533,328
621,437,000,000
941,389,000,000
993,465,000,000
1,137,082,000,000
1,220,813,000,000
517,448,084,688
626,749,784,472
548,720,445,825
649,273,975,548
934,765,927,864
792,690,352,279
1,016,957,755,151
1,347,036,482,667
1,936,950,000,000
3,590,309,000,000
1,362,829,538,011
1,718,997,392,028
1,732,701,994,634
2,006,595,762,260
2,179,181,979,434
Universitas Sumatera Utara
LAMPIRAN II
Total Liability
No
Nama Perusahaan
Total Liability
Kode
1
Cahaya Kalbar Tbk
CEKA
2
Delta Djakarta Tbk
DLTA
3
Indofood Sukses Makmur
INDF
4
Mayora Indah Tbk
MYOR
5
Multi Bintang Indonesia
Tbk
MLBI
6
Siantar Top Tbk
STTP
7
Tiga Pilar Sejahtera Food
Tbk
AISA
8
Ultra Jaya Milk Tbk
ULTJ
2007
2008
2009
394,642,115,564
370,520,483,656
266,859,695,278
131,545,065
174,315,604
160,807,930
2010
2011
541,717,109,078
418,302,169,536
115,224,947
123,231,249
18,791,384,000,000 26,432,369,000,000 24,886,781,000,000 22,423,117,000,000 21,975,708,000,000
785,033,927,472
1,646,322,490,012
1,623,443,299,810
2,359,027,500,267
4,175,176,240,894
424,028,000,000
597,123,000,000
888,122,000,000
665,714,000,000
690,545,000,000
158,827,703,225
263,312,907,036
144,211,201,036
201,933,973,559
444,700,771,028
442,097,753,946
625,913,213,358
918,170,132,341
1,346,881,000,000
1,757,492,000,000
582,346,892,443
538,164,224,542
705,472,336,001
776,735,279,682
530,491,711,953
Universitas Sumatera Utara
Lampiran III
Current Assets
No
Nama Perusahaan
Current Assets
Kode
2007
1
Cahaya Kalbar Tbk
CEKA
2
Delta Djakarta Tbk
DLTA
3
Indofood Sukses Makmur
INDF
4
Mayora Indah Tbk
MYOR
5
Multi Bintang Indonesia
Tbk
MLBI
6
Siantar Top Tbk
STTP
7
Tiga Pilar Sejahtera Food
Tbk
AISA
8
Ultra Jaya Milk Tbk
ULTJ
2008
2009
2010
2011
456,316,343,262
406,965,335,416
374,368,002,101
643,986,428,116
619,191,085,387
432,546,745
544,236,903
612,986,583
565,953,705
577,644,536
11,809,129,000,000 14,323,261,000,000 12,967,241,000,000 20,077,994,000,000 24,501,734,000,000
1,043,842,500,869
1,684,852,654,975
1,750,424,018,336
2,684,853,761,819
4,095,298,705,091
228,688,000,000
524,813,000,000
561,482,000,000
597,241,000,000
656,039,000,000
204,498,939,269
271,633,217,760
185,734,810,467
291,092,859,125
313,985,981,919
272,205,166,991
318,412,213,227
434,645,160,429
666,010,000,000
1,726,581,000,000
551,946,694,997
804,960,763,556
813,389,917,761
955,441,890,578
924,080,291,058
Universitas Sumatera Utara
Lampiran IV
Current Liability
No
Nama Perusahaan
Current Liability
Kode
2007
1
Cahaya Kalbar Tbk
CEKA
2
Delta Djakarta Tbk
DLTA
3
Indofood Sukses Makmur
INDF
4
Mayora Indah Tbk
MYOR
5
Multi Bintang Indonesia
Tbk
MLBI
6
Siantar Top Tbk
STTP
7
Tiga Pilar Sejahtera Food
Tbk
AISA
8
Ultra Jaya Milk Tbk
ULTJ
2008
2009
2010
2011
335,768,961,316
55,393,207,491
76,488,029,634
385,079,341,463
367,059,939,107
103,664,382
143,621,406
130,322,253
89,396,759
96,129,303
12,888,677,000,000
16,262,161,000,000
11,158,962,000,000
9,859,118,000,000
12,831,304,000,000
356,122,762,224
769,800,272,970
764,230,447,224
1,040,333,647,369
1,845,791,716,500
386,816,000,000
561,144,000,000
852,194,000,000
632,026,000,000
659,873,000,000
115,605,211,671
221,491,179,518
110,001,009,508
170,422,732,529
303,434,813,764
300,262,505,252
364,578,544,895
370,658,878,009
518,295,000,000
911,836,000,000
232,730,774,018
424,216,545,112
384,341,997,966
477,557,754,724
607,594,391,942
Universitas Sumatera Utara
Lampiran V
Working Capital
No
Nama Perusahaan
Working Capital
Kode
2007
1
Cahaya Kalbar Tbk
CEKA
2
Delta Djakarta Tbk
DLTA
3
Indofood Sukses Makmur
INDF
4
Mayora Indah Tbk
MYOR
5
Multi Bintang Indonesia
Tbk
MLBI
6
Siantar Top Tbk
STTP
7
Tiga Pilar Sejahtera Food
Tbk
AISA
8
Ultra Jaya Milk Tbk
ULTJ
2008
2009
2010
2011
120,547,381,946
351,572,127,935
297,879,972,467
258,907,086,653
252,131,146,280
328,882,363
400,615,497
482,664,330
476,556,946
481,515,233,000
(1,079,548,000,000)
(1,938,900,000,000)
687,719,738,645
915,052,382,005
986,193,571,112
1,644,520,114,450
2,249,506,988,591
(158,128,000,000)
(36,331,000,000)
(290,712,000,000)
(34,785,000,000)
(3,834,000,000)
88,893,727,598
50,142,038,242
75,733,800,959
120,670,126,596
10,551,168,155
(28,057,338,261)
(46,166,331,668)
63,986,282,420
147,715,000,000
814,745,000,000
572,229,989,538
389,173,372,649
420,618,765,590
477,884,135,854
316,485,899,116
1,808,279,000,000 10,218,876,000,000 11,670,430,000,000
Universitas Sumatera Utara
Lampiran VI
Retained Earnings
No
Nama Perusahaan
Retained Earnings
Kode
2007
1
Cahaya Kalbar Tbk
CEKA
2
Delta Djakarta Tbk
DLTA
3
Indofood Sukses Makmur
INDF
4
Mayora Indah Tbk
MYOR
5
Multi Bintang Indonesia
Tbk
MLBI
6
Siantar Top Tbk
STTP
7
Tiga Pilar Sejahtera Food
Tbk
AISA
8
Ultra Jaya Milk Tbk
ULTJ
2008
2009
2010
2011
34,560,434,250
(6,692,878,807)
42,800,250,667
45,769,786,090
142,075,729,856
423,403,563
484,738,468
555,195,396
542,636,077
519,581,588
4,999,251,000,000
5,328,387,000,000
6,991,568,000,000
9,040,852,000,000 10,945,235,000,000
636,686,580,376
802,253,270,069
1,111,081,962,403
1,516,509,784,918
1,886,217,083,962
174,851,000,000
321,306,000,000
82,339,000,000
448,342,000,000
507,230,000,000
225,687,974,598
232,136,877,436
273,209,244,789
315,840,003,889
358,516,439,284
159,936,925,434
(131,250,768,770)
(93,463,993,327)
(18,109,000,000)
108,797,000,000
175,240,297,811
507,165,394,359
550,876,336,549
651,145,878,032
741,378,334,080
Universitas Sumatera Utara
Lampiran VII
Earning Before Interest and Tax (EBIT)
No
Nama Perusahaan
Earning Before Interest and Tax (EBIT)
Kode
2007
1
Cahaya Kalbar Tbk
CEKA
2
Delta Djakarta Tbk
DLTA
3
Indofood Sukses Makmur
INDF
4
Mayora Indah Tbk
MYOR
5
Multi Bintang Indonesia
Tbk
MLBI
6
Siantar Top Tbk
STTP
7
Tiga Pilar Sejahtera Food
Tbk
AISA
8
Ultra Jaya Milk Tbk
ULTJ
2008
2009
2010
2011
36,140,225,894
42,446,216,763
70,088,870,562
40,351,320,226
130,254,192,528
66,621,714
117,738,089
178,004,640
192,972,439
204,871,170
2,041,409,000,000
2,599,823,000,000
4,063,813,000,000
5,432,375,000,000
6,352,389,000,000
209,827,932,029
274,069,516,116
503,933,575,805
658,358,847,453
626,440,817,709
131,151,000,000
313,976,000,000
472,491,000,000
594,162,000,000
680,487,000,000
23,257,083,250
3,677,640,730
39,836,082,198
46,172,880,683
60,382,411,569
38,022,355,548
52,975,135,311
52,443,120,084
94,186,000,000
185,179,000,000
39,103,113,025
268,782,137,181
98,278,800,561
202,923,541,697
156,817,906,428
Universitas Sumatera Utara
Lampiran VIII
Total Equity
No
Nama Perusahaan
Total Equity
Kode
2007
1
Cahaya Kalbar Tbk
CEKA
2
Delta Djakarta Tbk
DLTA
3
Indofood Sukses Makmur
INDF
4
Mayora Indah Tbk
MYOR
5
Multi Bintang Indonesia
Tbk
MLBI
6
Siantar Top Tbk
STTP
7
Tiga Pilar Sejahtera Food
Tbk
AISA
8
Ultra Jaya Milk Tbk
ULTJ
219,037,391,064
2008
2009
235,024,739,012
301,503,244,576
2010
2011
308,752,805,066
405,058,748,832
593,358,786
572,935,427
458,432,400
519,768,305
590,226,233
7,190,549,000,000
8,571,533,000,000
15,496,172,000,000 24,852,838,000,000 31,610,225,000,000
1,081,794,981,993
1,245,109,325,465
1,623,055,216,142
2,040,163,635,268
2,424,669,292,434
197,723,000,000
344,178,000,000
105,211,000,000
471,368,000,000
530,268,000,000
358,620,381,463
363,436,877,436
404,509,244,789
447,340,001,989
490,065,156,836
350,215,179,023
390,655,676,312
428,442,451,764
590,069,000,000
1,832,817,000,000
1,135,323,598,598
1,191,583,178,276
1,301,123,426,259
1,402,446,699,852
831,156,954,996
Universitas Sumatera Utara
Lampiran IX
Sales
No
Nama Perusahaan
Sales
Kode
2007
1
Cahaya Kalbar Tbk
CEKA
2
Delta Djakarta Tbk
DLTA
3
Indofood Sukses Makmur
INDF
4
Mayora Indah Tbk
MYOR
5
Multi Bintang Indonesia
Tbk
MLBI
6
Siantar Top Tbk
STTP
7
Tiga Pilar Sejahtera Food
Tbk
AISA
8
Ultra Jaya Milk Tbk
ULTJ
2008
2009
2010
2011
812,635,483,490
1,963,637,631,257
1,194,543,761,621
718,204,875,108
1,238,169,022,036
439,822,944
673,769,675
740,680,667
547,816,338
564,051,178
27,858,304,000,000 38,799,279,000,000 37,397,319,000,000 38,403,360,000,000 45,332,256,000,000
2,828,440,024,641
3,907,674,046,231
4,777,175,386,540
7,224,164,991,859
9,453,865,992,878
978,600,000,000
1,325,661,000,000
1,616,264,000,000
1,790,164,000,000
1,858,750,000,000
600,330,316,829
624,400,880,523
627,114,839,010
762,612,830,093
1,027,683,999,319
483,734,469,842
489,171,670,400
533,194,383,227
705,220,000,000
1,752,802,000,000
1,126,799,918,436
1,362,606,580,492
1,613,927,991,404
1,880,411,473,916
2,102,383,741,532
Universitas Sumatera Utara
Lampiran X
Working Capital to Total Assets (X1)
No
Nama Perusahaan
Working Capital to Total Assets (X1)
Kode
2007
1
Cahaya Kalbar Tbk
CEKA
0.1964
2
Delta Djakarta Tbk
DLTA
0.5552
3
Indofood Sukses Makmur
INDF
-0.0363
4
Mayora Indah Tbk
MYOR
0.1881
5
Multi Bintang Indonesia Tbk
MLBI
-0.2545
6
Siantar Top Tbk
STTP
0.1718
7
Tiga Pilar Sejahtera Food Tbk
AISA
-0.0354
8
Ultra Jaya Milk Tbk
ULTJ
0.4199
2008
2009
2010
2011
0.5806
0.5241
0.3044
0.3062
0.5737
0.6347
0.6725
0.6917
-0.0490
0.0448
0.2162
0.2178
0.2634
0.2354
0.2365
0.2797
-0.0386
-0.2926
-0.0306
-0.0031
0.0800
0.1380
0.1859
0.0113
-0.0454
0.0475
0.0763
0.2269
0.2264
0.2428
0.2382
0.1452
Universitas Sumatera Utara
Lampiran XI
Retained Earning to Total Assets (X2)
No
Nama Perusahaan
Kode
Retained Earning to Total Assets (X2)
2007
1
Cahaya Kalbar Tbk
CEKA
0.0563
2
Delta Djakarta Tbk
DLTA
0.8183
3
Indofood Sukses Makmur
INDF
0.1683
4
Mayora Indah Tbk
MYOR
0.3363
5
Multi Bintang Indonesia Tbk
MLBI
0.2814
6
Siantar Top Tbk
STTP
0.3601
7
Tiga Pilar Sejahtera Food Tbk
AISA
0.2018
8
Ultra Jaya Milk Tbk
ULTJ
0.1286
2008
2009
2010
2011
-0.0111
0.0753
0.0538
0.1726
0.7951
0.6375
0.7658
0.7463
0.1346
0.1731
0.1912
0.2043
0.2745
0.3422
0.3447
0.2858
0.3413
0.0829
0.3943
0.4155
0.4231
0.4979
0.4865
0.3835
-0.1291
-0.0694
-0.0093
0.0303
0.2950
0.3175
0.3245
0.3402
Universitas Sumatera Utara
Lampiran XII
EBIT to Total Assets (X3)
No
Nama Perusahaan
EBIT to Total Assets (X3)
Kode
2007
1
Cahaya Kalbar Tbk
CEKA
0.0589
2
Delta Djakarta Tbk
DLTA
0.1125
3
Indofood Sukses Makmur
INDF
0.0687
4
Mayora Indah Tbk
MYOR
0.1108
5
Multi Bintang Indonesia Tbk
MLBI
0.211
6
Siantar Top Tbk
STTP
0.0449
7
Tiga Pilar Sejahtera Food Tbk
AISA
0.048
8
Ultra Jaya Milk Tbk
ULTJ
0.0287
2008
2009
2010
2011
0.0701
0.1233
0.0474
0.1582
0.1686
0.2341
0.2723
0.2943
0.0657
0.1006
0.1149
0.1185
0.0938
0.1552
0.1497
0.0949
0.3335
0.4756
0.5225
0.5574
0.0059
0.0726
0.0711
0.0646
0.0521
0.0389
0.0486
0.0516
0.1564
0.0567
0.1011
0.0720
Universitas Sumatera Utara
Lampiran XIII
Book Value of Equity to Total Liability (X4)
No
Nama Perusahaan
Kode
Book Value of Equity to Total Liability (X4)
2007
1
Cahaya Kalbar Tbk
CEKA
0.555
2
Delta Djakarta Tbk
DLTA
3.485
3
Indofood Sukses Makmur
INDF
0.3827
4
Mayora Indah Tbk
MYOR
1.378
5
Multi Bintang Indonesia Tbk
MLBI
0.4663
6
Siantar Top Tbk
STTP
2.2579
7
Tiga Pilar Sejahtera Food Tbk
AISA
0.7922
8
Ultra Jaya Milk Tbk
ULTJ
1.5668
2008
2009
2010
2011
0.6343
1.1298
0.5700
0.9683
2.9818
3.6704
5.1496
4.6493
0.3243
0.6227
1.1084
1.4384
0.7563
0.9998
0.8648
0.5807
0.5764
0.1185
0.7081
0.7679
1.3802
2.8050
2.2153
1.1020
0.6241
0.4666
0.4381
1.0429
1.9496
2.2142
1.8443
1.8056
Universitas Sumatera Utara