Institutional Repository | Satya Wacana Christian University: Apakah Cost Stickiness Biaya Penjualan, Administrasi Dan Umum Terjadi Pada Perusahaan Manufaktur Di Indonesia?
Lampiran 1
DAFTAR PERUSAHAAN SAMPEL PENELITIAN
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
29
30
31
32
NAMA PERUSAHAAN
FOOD AND BAVERAGE
PT. Akasha Wira International Tbk
PT. Cahaya Kalbar Tbk
PT. Delta Djakarta Tbk
PT. Fast Food Indonesia Tbk
PT. Indofood CBP Sukses Makmur Tbk
PT. Indofood Sukses Makmur Tbk
PT. Mayora Indah Tbk
PT. Multi Bintang Indonesia Tbk
PT. Nippon Indosari Corpindo Tbk
PT. Pioneerindo Gourmet International Tbk
PT. Prasidha Aneka Niaga Tbk
PT. Sekar Laut Tbk
PT. Siantar Top Tbk
PT. Tiga Pilar Sejahtera Food Tbk
PT. Tunas Baru Lampung Tbk
PT. Ultra Jaya Milk Industry & Trading Company Tbk
TOBACCO MANUFACTURES
PT. Bentoel International Investama Tbk
PT Gudang Garam Tbk
PT. Hanjaya Mandala Sampoerna Tbk
TEXTILE MILL PRODUCTS
PT. Argo Pantes Tbk
PT. Century Textile Industry (Centex) Tbk
PT. Eratex Djaja Tbk
PT. Panasia Filament Inti Tbk
PT. Panasia Indosyntec Tbk
PT. Roda Vivatex Tbk
PT. Sunson Textile Manufacture Tbk
PT. Tifico Fiber Indonesia Tbk
PT. Unitex Tbk
APPAREL AND OTHER TEXTILE PRODUCTS
PT. APAC Citra Centertex Tbk
PT. Ever Shine Textile Industry Tbk
PT. Indo Acidatama Tbk
PT. Indorama Syntetics Tbk
KODE
ADES
CEKA
DLTA
FAST
ICBP
INDF
MYOR
MLBI
ROTI
PTSP
PSDN
SKLT
STTP
AISA
TBLA
ULTJ
RMBA
GGRM
HMSP
ARGO
CNTX
ERTX
PAFI
HDTX
RDTX
SSTM
TFCO
UNTX
MYTX
ESTI
SRSN
INDR
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
PT. Karwell Indonesia Tbk
PT. Pan Brothers Tex Tbk
PT. Primarindo Asia Infrastructure Tbk
PT. Ricky Putra Globalindo Tbk
PT. Sepatu Bata Tbk
LUMBER AND WOOD PRODUCTS
PT. Barito Pacific Tbk
PT. Sumalindo Lestari Jaya Tbk
PT. Tirta Mahakam Resources Tbk
PAPER AND ALLIED PRODUCTS
PT. Fajar Surya Wisesa Tbk
PT. Indah Kiat Pulp & Paper Tbk
PT. Kertas Basuki Rachmat Indonesia Tbk
PT. Pabrik Kertas Tjiwi Kimia Tbk
PT. Suparma Tbk
PT. Surabaya Agung Industry Pulp & Kertas Tbk
PT. Toba Pulp Lestari Tbk
CHEMICAL AND ALLIED PRODUCTS
PT. AKR Corporindo Tbk
PT. Asia Pacific Fibers Tbk (PT. Polysindo Eka Perkasa Tbk)
PT. Budi Acid Jaya Tbk
PT. Colorpak Indonesia Tbk
PT. Eterindo Wahanatama Tbk
PT. Lautan Luas Tbk
PT. Unggul Indah Cahaya Tbk
ADHESIVE
PT. Duta Pertiwi Nusantara Tbk
PT. Ekadharma International Tbk
PT. Intanwijaya International Tbk
PT. Resource Alam Indonesia Tbk
PLASTICS AND GLASS PRODUCTS
PT. Alam Karya Unggul (PT. Aneka Kemasindo Utama Tbk)
PT. Argha Karya Prima Industry Tbk
PT. Asahimas Flat Glass Tbk
PT. Asiaplast Industries Tbk
PT. Berlina Tbk
PT. Indopoly Swakarsa Industry Tbk
PT. Kageo Igar Jaya Tbk (PT. Champion Pacific Indonesia Tbk)
PT. Langgeng Makmur Industry Tbk
PT. Leyand International Tbk
PT. Sekawan Inti Pratama Tbk
KARW
PPBR
BIMA
RICY
BATA
BRPT
SULI
TIRT
FASW
INKP
KBRI
TKIM
SPMA
SAIP
INRU
AKRA
POLY
BUDI
CLPI
ETWA
LTLS
UNIC
DPNS
EKAD
INCI
KKGI
AKKU
AKPI
AMFG
APLI
BRNA
IPOL
IGAR
LMPI
LAPD
SIAP
69 PT. Titan Kimia Nusantara Tbk
70 PT. Trias Sentosa Tbk
71 PT. Yanaprima Hastapersada Tbk
CEMENT
72 PT. Holcim Indonesia Tbk
73 PT. Indocement Tunggal Prakarsa Tbk
74 PT. Semen Gresik (Persero) Tbk
METAL AND ALLIED PRODUCTS
75 PT. Alumindo Light Metal Industry Tbk
76 PT. Betonjaya Manunggal Tbk
77 PT. Citra Tubindo Tbk
78 PT. Gunawan Dianjaya Steel Tbk
79 PT. Indal Alumunium Industry Tbk
80 PT. Jakarta Kyoei Steel Works Tbk
81 PT. Jaya Pari Steel Tbk
82 PT. Karakatau Steel (Persero) Tbk
83 PT. Lionmesh Prima Tbk
84 PT. Lion Metal Works Tbk
85 PT. Pelangi Indah Canindo Tbk
86 PT. Pelat Timah Nusantara Tbk
87 PT. Tembaga Mulia Semanan Tbk
88 PT. Tira Austenite Tbk
FABRICATED METAL PRODUCTS
89 PT. Kedaung Indah Can Tbk
90 PT. Kedawung Setia Industrial Tbk
STONE, CLAY, GLASS, AND COCRETE PRODUCTS
91 PT. Arwana Citramulia Tbk
92 PT. Intikeramik Alamasri Industry Tbk
93 PT. Keramika Indonesia Assosiasi Tbk
94 PT. Mitra Investindo Tbk
95 PT. Mulia Industrindo Tbk
96 PT. Surya Toto Indonesia Tbk
CABLES
97 PT. Jembo Cable Company Tbk
98 PT. Kabelindo Murni Tbk
99 PT. KMI Wire and Cable Tbk
100 PT. Sumi Indo Kabel Tbk
101 PT. Supreme Cable Manufacturing & Commerce Tbk
102 PT. Voksel Electric Tbk
ELECTRONIC AND OFFICE EQUIPMENT
103 PT . Astra Graphia Tbk
FPNI
TRST
YPAS
SMCB
INTP
SMGR
ALMI
BTON
CTBN
GDST
INAI
JKSW
JPRS
KRAS
LMSH
LION
PICO
NIKL
TBMS
TIRA
KICI
KDSI
ARNA
IKAI
KIAS
MITI
MLIA
TOTO
JECC
KBLM
KBLI
IKBI
SCCO
VOKS
ASGR
104 PT. Metrodata Electronics Tbk
105 PT. Multipolar Corporation Tbk
106 PT. Sat Nusapersada Tbk
AUTOMOTIVE AND ALLIED PRODUCTS
107 PT. Astra International Tbk
108 PT. Astra Otoparts Tbk
109 PT. Gajah Tunggal Tbk
110 PT. Goodyear Indonesia Tbk
111 PT. Indo Kordsa Tbk
112 PT. Indospring Tbk
113 PT. Intraco Penta Tbk
114 PT. Multi Prima Sejahtera Tbk
115 PT. Multistrada Arah Sarana Tbk
116 PT. Nipress Tbk
117 PT. Polychem Indonesia Tbk
118 PT. Prima Alloy Steel Tbk
119 PT. Selamat Sempurna Tbk
120 PT. Tunas Ridean Tbk
121 PT. United Tractors Tbk
PHOTOGRAPHIC EQUIPMENT
122 PT. Perdana Bangun Pusaka Tbk
PHARMACEUTICALS
123 PT. Darya-Varia Laboratoria Tbk
124 PT. Indofarma (Persero) Tbk
125 PT. Kalbe Farma Tbk
126 PT. Kimia Farma (Persero) Tbk
127 PT. Merck Tbk
128 PT. Pryidam Farma Tbk
129 PT. Schering Plough Indonesia Tbk
PT. Taisho Pharmaceutical Indonesia Tbk (PT. Bristol-Myers
130 Squibb Indonesia Tbk)
131 PT. Tempo Scan Pasific Tbk
CONSUMER GOODS
132 PT. Mandom Indonesia Tbk
133 PT. Martina Berto Tbk
134 PT. Mustika Ratu Tbk
135 PT. Unilever Indonesia Tbk
MTDL
MLPL
PTSN
ASII
AUTO
GJTL
GDYR
BRAM
INDS
INTA
LPIN
MASA
NIPS
ADMG
PRAS
SMSM
TURI
UNTR
KONI
DVLA
INAF
KLBF
KAEF
MERK
PYFA
SCPI
SQBI
TSPC
TCID
MBTO
MRAT
UNVR
Lampiran 2
DATA PENELITIAN
Biaya Penjualan, Administrasi, &
Umum (dalam Jutaan Rupiah)
Penjualan Bersih
(dalam Jutaan Rupiah)
Total Aset
(dalam Jutaan Rupiah)
No
1
2009
2010
2011
2009
2010
2011
2010
2011
43.744
52.178
88.165
134.438
218.748
299.409
324.493
316.048
2
45.114
37.027
51.794
1.194.544
718.205
1.238.169
850.470
823.361
3
178.528
180.587
191.494
1.264.851
1.205.482
1.394.153
708.584
696.167
4
1.246.587
1.434.369
1.618.900
2.454.360
2.913.605
3.316.800
1.236.043
1.547.982
5
582.473
2.322.011
2.390.648
4.007.998
17.960.120
19.367.155
13.361.313
15.222.857
6
5.437.400
5.741.141
5.864.350
37.397.319
38.403.360
45.332.256
47.275.955
53.585.933
7
520.598
933.051
900.534
4.777.175
7.224.165
9.453.866
4.399.191
6.599.846
8
335.962
411.888
399.482
1.616.264
1.790.164
1.858.750
1.137.082
1.220.813
9
133.803
163.333
232.918
485.920
612.192
813.342
568.265
759.137
10
128.323
139.125
155.220
222.824
241.832
292.478
109.009
133.433
11
44.843
55.054
69.317
592.358
928.527
1.246.291
414.611
421.366
12
50.706
56.338
63.408
276.312
314.146
344.436
199.375
214.238
13
62.359
107.840
67.963
627.115
762.613
1.027.684
649.274
934.766
14
47.509
58.105
114.489
533.194
705.220
1.752.802
1.936.950
3.590.309
15
165.769
291.410
628.775
2.783.573
2.951.114
3.731.749
3.651.105
4.244.618
16
294.945
406.827
443.647
1.613.928
1.880.411
2.102.384
2.006.596
2.179.182
17
1.335.229
1.434.696
1.662.468
7.255.325
8.904.568
10.070.175
4.902.597
6.333.957
18
1.958.679
3.007.726
3.290.726
32.973.080
37.691.997
41.884.352
30.741.679
39.088.705
19
3.963.432
3.944.859
4.578.116
38.972.186
43.381.658
52.856.708
20.525.123
19.376.343
20
44.698
27.589
27.708
754.957
664.257
648.308
1.428.234
1.452.871
21
30.922
28.069
14.419
256.818
249.409
369.054
315.315
331.204
22
47.080
34.276
33.658
247.105
233.110
259.371
115.328
171.870
23
24.462
12.141
5.596
247.056
27.204
88.083
352.371
296.051
24
39.057
28.137
28.687
937.441
661.992
1.016.881
1.014.303
1.013.575
25
11.018
12.773
12.938
236.065
260.802
295.909
852.447
1.082.292
26
31.146
36.031
30.641
427.199
446.625
403.182
872.459
843.450
27
109.522
62.711
67.617
2.314.656
2.686.061
3.644.639
1.784.739
3.510.205
28
8.828
9.021
10.428
145.590
164.593
206.178
153.902
160.640
29
127.375
147.208
121.639
1.487.923
1.723.963
1.957.035
1.882.934
1.848.395
30
29.500
34.778
29.254
539.809
615.069
713.716
583.253
636.930
31
45.353
44.453
48.205
352.543
342.870
387.354
364.005
361.182
32
255.074
242.545
313.420
4.605.512
5.546.887
7.078.076
5.085.915
6.107.213
33
19.223
8.633
6.065
70.551
39.220
25.104
73.648
13.173
34
112.698
99.708
152.897
1.593.602
1.428.090
2.170.707
887.284
1.515.038
35
27.784
28.511
32.604
242.228
321.452
184.387
87.275
91.526
Biaya Penjualan, Administrasi, &
Umum (dalam Jutaan Rupiah)
No
2009
2010
Penjualan Bersih
(dalam Jutaan Rupiah)
Total Aset
(dalam Jutaan Rupiah)
2011
2009
2010
2011
2010
2011
36
68.829
87.770
92.231
507.955
580.322
616.395
613.323
642.095
37
200.726
219.060
227.853
598.466
644.189
678.592
484.253
516.649
38
514.114
539.821
647.211
14.393.318
16.965.228
19.377.426
16.015.188
18.843.727
39
88.424
89.328
54.070
667.300
592.238
408.729
1.955.536
1.695.019
40
80.782
75.087
64.412
621.721
617.040
575.548
577.182
690.933
41
112.277
134.656
180.211
2.733.300
3.385.973
4.123.728
4.495.022
4.936.094
42
1.690.646
2.234.147
2.261.432
16.669.960
22.564.092
23.213.554
53.272.682
57.299.196
43
23.732
16.668
24.740
108.938
76.279
25.341
786.164
1.098.500
44
1.017.084
1.280.921
1.155.834
11.036.599
12.036.845
12.502.414
20.946.818
23.294.758
45
55.169
63.733
71.521
1.019.726
1.162.609
1.189.508
1.490.034
1.551.777
46
60.608
57.645
89.303
452.652
365.502
357.120
2.211.701
2.067.405
47
106.756
99.216
115.345
740.278
882.754
826.902
2.618.260
2.906.348
48
413.663
498.761
392.869
8.959.842
12.194.997
18.805.950
7.665.590
8.308.244
49
270.396
317.197
285.425
3.520.488
4.461.606
5.577.223
3.988.442
3.683.206
50
107.381
108.026
136.812
1.782.132
2.124.381
2.503.984
1.967.633
2.123.285
51
22.573
22.715
28.725
447.956
516.582
624.701
275.391
373.969
52
33.148
25.792
37.809
765.431
810.859
904.236
533.380
620.709
53
429.467
454.734
491.638
3.746.865
3.901.733
5.529.075
3.591.139
4.040.298
54
187.424
206.179
235.317
2.648.519
3.230.928
4.185.813
2.280.226
2.544.905
55
17.565
17.376
20.591
93.287
97.284
121.168
175.683
172.323
56
27.555
32.357
40.232
205.218
254.276
328.460
204.470
237.592
57
12.051
24.351
17.471
69.796
48.454
50.278
134.028
125.185
58
98.111
256.103
248.920
406.616
969.355
2.127.603
527.245
977.893
59
1.305
784
844
2.562
2.949
2.568
28.380
11.767
60
139.196
111.978
110.852
1.386.209
1.099.386
1.505.559
1.297.898
1.523.750
61
219.176
226.952
261.489
1.912.966
2.426.138
2.596.271
2.372.657
2.690.595
62
12.963
17.396
24.424
284.539
283.739
308.434
334.951
333.352
63
57.317
63.288
68.487
537.142
568.328
679.335
550.907
643.964
64
159.248
161.674
186.679
1.230.221
1.625.149
1.818.287
2.219.410
2.619.736
65
26.988
34.446
26.484
501.127
536.166
512.774
347.473
355.580
66
45.340
58.448
65.668
381.141
401.594
502.187
608.920
685.896
67
19.899
13.671
11.808
271.578
307.577
359.116
1.258.506
1.184.679
68
18.256
22.898
34.652
160.143
171.108
208.052
150.913
163.233
69
154.116
134.239
127.142
4.066.332
3.850.974
4.871.665
2.935.720
3.003.993
70
102.833
118.218
119.663
1.571.511
1.745.511
2.025.867
2.029.558
2.132.450
71
14.202
15.914
17.936
278.875
348.359
373.048
200.856
223.509
72
851.536
916.011
1.150.483
5.943.881
5.960.589
7.523.964
10.437.249
10.950.501
73
1.415.133
1.520.732
1.987.230
10.576.456
11.137.805
13.887.892
15.346.146
18.151.331
74
2.431.578
2.321.085
2.649.276
14.387.850
14.344.189
16.378.794
15.562.999
19.661.603
Biaya Penjualan, Administrasi, &
Umum (dalam Jutaan Rupiah)
Penjualan Bersih
(dalam Jutaan Rupiah)
Total Aset
(dalam Jutaan Rupiah)
No
2009
2010
2011
2009
2010
2011
2010
2011
75
68.155
84.586
85.967
1.754.202
3.019.070
3.609.867
1.504.154
1.791.523
76
5.115
5.079
5.180
133.111
127.919
153.646
89.781
118.716
77
143.721
193.407
214.831
2.229.170
1.924.954
1.850.195
2.460.616
2.232.750
78
85.622
84.757
113.099
1.641.555
1.710.132
2.093.545
1.074.570
977.457
79
45.660
46.211
51.327
470.650
461.421
555.887
389.007
544.282
80
9.439
10.628
8.111
205.654
181.159
142.107
289.988
287.132
81
15.103
17.314
17.424
302.868
427.793
641.375
411.282
437.849
82
1.159.449
1.241.851
1.240.240
16.913.535
14.940.265
17.915.382
17.584.059
21.511.562
83
5.907
6.572
7.348
124.811
161.012
207.523
78.200
98.019
84
45.670
45.911
55.110
197.508
207.833
268.414
303.890
365.816
85
33.431
27.384
27.703
607.171
586.318
621.234
570.360
561.840
86
87.043
108.008
100.294
1.180.276
1.361.898
1.264.410
917.662
921.278
87
41.716
49.493
60.162
2.715.245
4.275.538
6.067.107
1.239.043
1.464.966
88
66.484
77.937
82.782
238.089
268.978
296.927
217.837
223.874
89
10.969
10.978
11.558
83.011
80.790
87.517
85.942
87.419
90
86.180
98.143
107.652
959.834
1.123.050
1.180.506
557.725
587.567
91
86.642
117.141
136.831
714.062
830.184
922.685
873.154
831.508
92
40.544
59.078
41.850
225.837
228.717
210.970
643.788
548.790
93
36.031
36.233
54.319
359.944
582.296
650.547
1.266.122
2.049.633
94
19.582
26.765
14.609
68.328
85.141
139.394
114.925
117.967
95
477.828
531.350
567.191
3.164.691
3.380.767
3.883.572
4.532.300
6.119.186
96
82.990
88.387
97.194
980.327
1.121.499
1.341.927
1.091.583
1.339.570
97
45.391
42.808
59.378
762.976
830.723
1.267.418
561.999
627.038
98
16.706
19.462
25.723
301.331
542.618
864.753
403.195
642.955
99
49.809
70.400
71.650
822.273
1.228.092
1.841.939
594.564
1.083.524
100
38.714
44.619
57.033
862.112
1.226.302
1.411.898
600.820
635.399
101
70.945
72.519
95.162
1.510.071
2.198.397
3.363.728
1.157.613
1.455.620
102
115.406
105.941
128.232
1.729.113
1.309.570
2.014.608
1.126.481
1.573.039
103
271.552
298.616
318.736
1.335.237
1.565.567
1.724.640
982.480
1.126.055
104
255.362
276.554
219.849
3.396.917
3.953.971
4.408.712
945.242
1.274.285
105
3.126.424
2.155.536
1.897.363
10.885.698
9.537.671
10.332.842
14.016.686
14.314.707
106
59.939
63.791
64.894
1.950.281
2.166.490
2.034.515
825.567
756.920
107
10.015.000
12.149.000
14.202.000
98.526.000
129.991.000
162.564.000
112.857.000
153.521.000
108
528.626
579.511
718.053
5.265.798
6.255.109
7.363.659
5.585.852
6.964.227
109
676.595
651.303
659.654
7.936.432
9.853.904
11.841.396
10.371.567
11.554.143
110
64.458
85.531
94.106
1.292.819
1.738.602
1.879.889
1.148.017
1.186.115
111
86.278
93.451
94.257
1.500.639
1.805.360
1.900.212
1.492.728
1.660.119
112
68.697
88.219
90.918
720.229
1.027.120
1.234.986
769.816
1.139.715
113
127.621
164.844
228.242
1.118.952
1.833.181
2.462.647
1.634.904
3.737.918
Biaya Penjualan, Administrasi, &
Umum (dalam Jutaan Rupiah)
No
2009
2010
2011
Penjualan Bersih
(dalam Jutaan Rupiah)
2009
2010
Total Aset
(dalam Jutaan Rupiah)
2011
2010
2011
114
13.483
15.512
21.369
58.088
59.519
62.958
150.937
157.371
115
139.783
178.751
235.549
1.691.475
2.006.840
2.861.930
3.038.412
4.736.349
116
30.758
38.222
47.912
279.929
400.895
579.224
337.606
446.688
117
81.167
98.276
96.254
3.142.960
3.627.172
4.861.469
3.766.135
5.247.204
118
22.597
21.085
21.686
161.201
287.200
330.447
461.969
481.912
119
126.486
140.944
164.164
1.374.652
1.561.787
1.807.891
1.067.103
1.136.858
120
208.598
295.663
385.744
4.890.203
6.825.683
8.297.532
2.100.154
2.545.309
121
1.502.315
1.633.177
2.578.423
29.241.883
37.323.872
55.052.562
29.700.914
46.440.062
122
12.477
14.723
12.699
51.950
77.889
67.331
84.841
75.296
123
416.748
450.558
407.904
851.314
909.509
951.839
854.110
928.291
124
258.727
262.017
304.226
1.125.055
1.047.918
1.203.467
733.958
1.114.902
125
2.867.305
3.280.556
3.491.991
9.087.348
10.226.789
10.911.860
7.032.497
8.274.554
126
676.317
758.321
816.012
2.854.058
3.183.829
3.481.166
1.657.292
1.794.242
127
236.179
288.232
283.556
751.403
795.689
918.532
434.768
584.389
128
77.415
84.117
94.588
132.001
140.858
151.094
100.587
118.034
129
77.878
90.081
93.105
284.900
260.316
273.311
233.756
312.519
130
83.794
38.700
49.986
419.695
305.251
341.815
320.023
361.756
131
1.230.025
1.303.335
1.542.254
4.497.931
5.134.242
5.780.664
3.589.596
4.250.374
132
323.640
370.038
408.261
1.388.725
1.466.939
1.654.671
1.047.238
1.130.865
133
240.174
249.736
299.222
516.319
566.186
648.375
333.130
541.674
134
153.571
169.809
185.997
345.576
369.366
406.316
386.352
422.493
135
4.831.103
5.662.340
6.551.003
18.246.872
19.690.239
23.469.218
8.701.262
10.482.312
Lampian 3
DATA PENELITIAN
Sampel Log Biaya
Log
KeOperasional Penjualan
1
0.08
0.21
2
-0.09
-0.22
3
0.00
-0.02
4
0.06
0.07
5
0.60
0.65
6
0.02
0.01
7
0.25
0.18
8
0.09
0.04
9
0.09
0.10
10
0.04
0.04
11
0.09
0.20
12
0.05
0.06
13
0.24
0.08
14
0.09
0.12
15
0.24
0.03
16
0.14
0.07
17
0.03
0.09
18
0.19
0.06
19
0.00
0.05
20
-0.21
-0.06
21
-0.04
-0.01
22
-0.14
-0.03
23
-0.30
-0.96
24
-0.14
-0.15
25
0.06
0.04
26
0.06
0.02
27
-0.24
0.06
28
0.01
0.05
29
0.06
0.06
30
0.07
0.06
31
-0.01
-0.01
32
-0.02
0.08
33
-0.35
-0.25
34
-0.05
-0.05
35
0.01
0.12
Dummy
Log
Penjualan Log Aset
0.00
0.38
-0.22
-0.15
-0.02
-0.25
0.00
-0.30
0.00
0.52
0.00
0.10
0.00
-0.04
0.00
-0.15
0.00
0.07
0.00
-0.31
0.00
-0.15
0.00
-0.14
0.00
0.02
0.00
0.56
0.00
0.12
0.00
0.09
0.00
-0.17
0.00
-0.03
0.00
-0.28
-0.06
0.28
-0.01
0.09
-0.03
-0.33
-0.96
0.15
-0.15
0.03
0.00
0.56
0.00
0.31
0.00
-0.11
0.00
0.02
0.00
0.10
0.00
0.03
-0.01
0.01
0.00
0.04
-0.25
0.02
-0.05
-0.25
0.00
-0.44
Dummy Log
Penjualan-Log
Aset
0.00
0.03
0.01
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
-0.02
0.00
0.01
-0.15
-0.01
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.01
0.00
36
0.11
0.06
Sampel Log Biaya
Log
KeOperasional Penjualan
37
0.04
0.03
38
0.02
0.07
39
0.00
-0.05
40
-0.03
0.00
41
0.08
0.09
42
0.12
0.13
43
-0.15
-0.15
44
0.10
0.04
45
0.06
0.06
46
-0.02
-0.09
47
-0.03
0.08
48
0.08
0.13
49
0.07
0.10
50
0.00
0.08
51
0.00
0.06
52
-0.11
0.03
53
0.02
0.02
54
0.04
0.09
55
0.00
0.02
56
0.07
0.09
57
0.31
-0.16
58
0.42
0.38
59
-0.22
0.06
60
-0.09
-0.10
61
0.02
0.10
62
0.13
0.00
63
0.04
0.02
64
0.01
0.12
65
0.11
0.03
66
0.11
0.20
67
-0.16
0.05
68
0.10
0.03
69
-0.06
-0.02
70
0.06
0.05
71
0.05
0.10
72
0.03
0.00
73
0.03
0.02
74
-0.02
0.00
0.00
0.08
Dummy
Log
Penjualan Log Aset
0.00
-0.09
0.00
0.05
-0.05
0.47
0.00
-0.03
0.00
0.22
0.00
0.50
-0.15
0.86
0.00
0.28
0.00
0.16
-0.09
0.69
0.00
0.55
0.00
-0.07
0.00
0.05
0.00
0.04
0.00
-0.21
0.00
-0.16
0.00
-0.02
0.00
-0.07
0.00
0.27
0.00
0.00
-0.16
0.28
0.00
0.11
0.00
1.04
-0.10
-0.03
0.00
0.09
0.00
0.07
0.00
0.01
0.00
0.26
0.00
-0.16
0.00
0.20
0.00
0.67
0.00
-0.03
-0.02
-0.14
0.00
0.11
0.00
-0.14
0.00
0.24
0.00
0.16
0.00
0.03
0.00
Dummy Log
Penjualan-Log
Aset
0.00
0.00
-0.02
0.00
0.00
0.00
-0.13
0.00
0.00
-0.06
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
-0.04
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
75
0.09
0.24
Sampel Log Biaya
Log
KeOperasional Penjualan
76
0.00
-0.02
77
0.13
-0.06
78
0.00
0.02
79
0.01
-0.01
80
0.05
-0.06
81
0.06
0.15
82
0.03
-0.05
83
0.05
0.11
84
0.00
0.02
85
-0.09
-0.02
86
0.09
0.06
87
0.07
0.20
88
0.07
0.05
89
0.00
-0.01
90
0.06
0.07
91
0.13
0.07
92
0.16
0.01
93
0.00
0.21
94
0.14
0.10
95
0.05
0.03
96
0.03
0.06
97
-0.03
0.04
98
0.07
0.26
99
0.15
0.17
100
0.06
0.15
101
0.01
0.16
102
-0.04
-0.12
103
0.04
0.07
104
0.03
0.07
105
-0.16
-0.06
106
0.03
0.05
107
0.08
0.12
108
0.04
0.07
109
-0.02
0.09
110
0.12
0.13
111
0.03
0.08
112
0.11
0.15
113
0.11
0.21
0.00
-0.07
Dummy
Log
Penjualan Log Aset
-0.02
-0.17
-0.06
0.04
0.00
-0.18
-0.01
-0.08
-0.06
0.15
0.00
0.13
-0.05
0.02
0.00
-0.20
0.00
0.19
-0.02
-0.03
0.00
-0.11
0.00
-0.34
0.00
-0.04
-0.01
0.02
0.00
-0.24
0.00
0.09
0.00
0.45
0.00
0.55
0.00
0.23
0.00
0.16
0.00
0.05
0.00
-0.13
0.00
0.13
0.00
-0.14
0.00
-0.16
0.00
-0.12
-0.12
-0.19
0.00
-0.13
0.00
-0.56
-0.06
0.11
0.00
-0.37
0.00
0.06
0.00
0.03
0.00
0.12
0.00
-0.05
0.00
0.00
0.00
0.03
0.00
0.16
0.00
Dummy Log
Penjualan-Log
Aset
0.00
0.00
0.00
0.00
-0.01
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.02
0.00
0.00
-0.01
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
114
0.06
0.01
Sampel Log Biaya
Log
KeOperasional Penjualan
115
0.11
0.07
116
0.09
0.16
117
0.08
0.06
118
-0.03
0.25
119
0.05
0.06
120
0.15
0.14
121
0.04
0.11
122
0.07
0.18
123
0.03
0.03
124
0.01
-0.03
125
0.06
0.05
126
0.05
0.05
127
0.09
0.02
128
0.04
0.03
129
0.06
-0.04
130
-0.34
-0.14
131
0.03
0.06
132
0.06
0.02
133
0.02
0.04
134
0.04
0.03
135
0.07
0.03
136
0.23
0.14
137
0.15
0.24
138
0.03
0.06
139
0.05
0.06
140
0.01
0.03
141
0.01
0.07
142
-0.02
0.12
143
-0.01
0.02
144
0.15
0.12
145
0.05
0.08
146
0.10
0.13
147
0.05
0.04
148
-0.20
0.13
149
0.29
0.40
150
0.33
0.10
151
0.04
0.05
152
0.06
0.05
0.00
0.41
Dummy
Log
Penjualan Log Aset
0.00
0.25
0.00
0.08
0.00
0.08
0.00
0.46
0.00
-0.11
0.00
-0.37
0.00
0.01
0.00
0.21
0.00
0.00
-0.03
-0.19
0.00
-0.11
0.00
-0.24
0.00
-0.24
0.00
-0.12
-0.04
-0.09
-0.14
-0.12
0.00
-0.10
0.00
-0.12
0.00
-0.19
0.00
0.05
0.00
-0.32
0.00
0.16
0.00
0.06
0.00
-0.24
0.00
-0.27
0.00
-0.07
0.00
0.14
0.00
-0.04
0.00
-0.17
0.00
0.09
0.00
-0.26
0.00
-0.34
0.00
-0.17
0.00
0.09
0.00
0.71
0.00
0.16
0.00
0.06
0.00
-0.15
0.00
Dummy Log
Penjualan-Log
Aset
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.01
0.00
0.00
0.00
0.00
0.00
0.02
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
153
0.04
0.05
Sampel Log Biaya
Log
KeOperasional Penjualan
154
0.06
0.09
155
0.00
-0.01
156
-0.29
0.17
157
-0.01
0.05
158
-0.34
0.51
159
0.01
0.19
160
0.01
0.05
161
-0.07
-0.04
162
0.03
0.13
163
0.06
0.10
164
-0.08
0.06
165
-0.08
0.06
166
0.04
0.05
167
0.11
0.11
168
-0.15
-0.19
169
0.19
0.18
170
0.06
-0.24
171
0.02
0.03
172
0.02
0.02
173
0.08
0.06
174
-0.22
-0.16
175
-0.07
-0.03
176
0.13
0.09
177
0.01
0.01
178
0.17
-0.48
179
-0.04
0.02
180
0.05
0.01
181
0.19
-0.01
182
0.07
-0.03
183
-0.10
0.19
184
-0.05
0.10
185
0.10
0.07
186
0.10
0.08
187
0.17
0.05
188
0.03
0.15
189
0.06
0.11
190
0.07
0.10
191
0.09
0.11
0.00
0.02
Dummy
Log
Penjualan Log Aset
0.00
-0.35
-0.01
0.34
0.00
0.12
0.00
-0.13
0.00
1.04
0.00
0.19
0.00
0.62
-0.04
0.28
0.00
0.12
0.00
-0.01
0.00
0.03
0.00
0.02
0.00
0.02
0.00
0.04
-0.19
-0.47
0.00
0.03
-0.24
-0.55
0.00
0.04
0.00
-0.10
0.00
0.05
-0.16
0.46
-0.03
0.05
0.00
0.16
0.00
0.40
-0.48
1.16
0.00
0.29
0.00
0.13
-0.01
0.75
-0.03
0.52
0.00
-0.17
0.00
-0.08
0.00
0.00
0.00
-0.14
0.00
-0.12
0.00
0.02
0.00
-0.10
0.00
0.25
0.00
-0.03
0.00
Dummy Log
Penjualan-Log
Aset
0.00
0.00
0.00
0.00
0.00
0.00
0.00
-0.01
0.00
0.00
0.00
0.00
0.00
0.00
0.09
0.00
0.13
0.00
0.00
0.00
-0.07
0.00
0.00
0.00
-0.55
0.00
0.00
-0.01
-0.01
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
192
-0.14
0.02
Sampel Log Biaya
Log
KeOperasional Penjualan
193
-0.01
0.34
194
0.03
-0.06
195
0.00
0.14
196
0.06
0.03
197
0.15
0.04
198
0.03
0.08
199
0.06
0.05
200
-0.11
-0.02
201
0.05
0.10
202
-0.06
0.07
203
0.18
0.08
204
-0.02
0.10
205
0.01
0.06
206
0.05
0.03
207
0.10
0.10
208
0.12
0.10
209
0.06
0.06
210
0.01
0.08
211
0.01
0.08
212
0.05
-0.02
213
0.13
0.09
214
0.05
0.08
215
-0.12
-0.11
216
0.00
0.18
217
0.00
0.08
218
0.05
0.11
219
0.08
0.11
220
0.01
0.03
221
-0.03
-0.03
222
0.08
0.15
223
0.03
0.04
224
0.02
0.03
225
0.04
0.02
226
0.07
0.05
227
-0.15
-0.04
228
0.18
0.05
229
-0.26
0.21
230
0.03
0.06
0.00
0.41
Dummy
Log
Penjualan Log Aset
0.00
0.00
-0.06
0.60
0.00
0.14
0.00
0.04
0.00
0.07
0.00
0.05
0.00
0.21
-0.02
-0.18
0.00
0.23
0.00
0.59
0.00
-0.02
0.00
-0.11
0.00
0.09
0.00
-0.19
0.00
0.26
0.00
0.21
0.00
0.14
0.00
-0.23
0.00
-0.03
-0.02
0.06
0.00
-0.24
0.00
0.07
-0.11
0.20
0.00
0.01
0.00
0.16
0.00
-0.22
0.00
0.25
0.00
-0.02
-0.03
-0.17
0.00
-0.47
0.00
-0.08
0.00
0.03
0.00
-0.28
0.00
0.00
-0.04
0.38
0.00
0.55
0.00
0.14
0.00
0.26
0.00
Dummy Log
Penjualan-Log
Aset
0.00
-0.04
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
-0.02
0.00
0.00
0.00
0.00
0.00
0.01
0.00
0.00
0.00
0.00
0.00
-0.01
0.00
0.00
0.00
231
0.04
0.08
Sampel Log Biaya
Log
KeOperasional Penjualan
232
0.14
0.18
233
0.12
0.20
234
0.01
0.18
235
0.11
0.06
236
0.12
0.18
237
0.08
0.19
238
0.03
0.04
239
-0.10
0.05
240
-0.06
0.03
241
0.01
-0.03
242
0.07
0.10
243
0.09
0.07
244
0.01
0.08
245
0.04
0.03
246
0.00
0.02
247
0.01
0.08
248
0.14
0.13
249
0.14
0.02
250
0.12
0.15
251
0.10
0.16
252
-0.01
0.13
253
0.01
0.06
254
0.07
0.06
255
0.12
0.08
256
0.20
0.17
257
-0.06
-0.06
258
-0.04
0.02
259
0.06
0.06
260
0.03
0.03
261
0.03
0.04
262
-0.01
0.06
263
0.05
0.03
264
0.01
0.02
265
0.11
0.05
266
0.07
0.05
267
0.04
0.05
268
0.08
0.06
269
0.04
0.04
0.00
0.08
Dummy
Log
Penjualan Log Aset
0.00
-0.12
0.00
0.07
0.00
-0.05
0.00
-0.29
0.00
-0.18
0.00
0.08
0.00
-0.14
0.00
-0.49
0.00
0.18
-0.03
-0.46
0.00
0.07
0.00
0.05
0.00
0.07
0.00
-0.17
0.00
-0.04
0.00
0.05
0.00
0.31
0.00
0.42
0.00
0.37
0.00
0.05
0.00
0.16
0.00
0.22
0.00
-0.14
0.00
-0.43
0.00
0.09
-0.06
-0.01
0.00
0.01
0.00
0.03
0.00
-0.09
0.00
-0.25
0.00
-0.13
0.00
-0.08
0.00
0.08
0.00
0.07
0.00
-0.08
0.00
-0.11
0.00
-0.02
0.00
0.06
0.00
Dummy Log
Penjualan-Log
Aset
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.01
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
270
Lampiran 4
0.06
0.08
0.00
-0.27
0.00
Uji Asumsi Klasik
Dalam suatu penelitian untuk mendapatkan nilai parametrik yang sahih
dan sesuai dengan asumsi Ordinary Least Squares (OLS), data harus memenuhi
empat uji asumsi klasik. Berdasarkan centra limit theorem, data dikatakan
bersampel besar jika data berjumlah lebih dari 30 sampel. Dalam penelitian ini
menggunakan prosedur pengujian dengan sampel yang besar, sehingga meskipun
hasil pengujian tidak memenuhi syarat normalitas, maka data dikatakan valid dan
proses analisis akan terus dilanjutkan.
Uji Multikolonieritas
Untuk menguji apakah model regresi ditemukan adanya korelasi antar
variabel bebas (independen), maka dilakukan uji multikolonieritas (Ghozali,
2006:95). Model regresi yang baik seharusnya tidak terjadi korelasi di antara
variabel independen. Cara untuk mendeteksi adanya multikolonieritas yaitu
dengan menganalisis matrik korelasi antar variabel independen dan perhitungan
nilai tolerance dan VIF. Jika tolerance bernilai lebih kecil dari 0.1 atau nilai VIF
di atas 10, maka terjadi multikolonieritas. Pada pengujian model 1 menunjukkan
tidak adanya multikolonieritas antar variabel bebas karena nilai VIF sebesar 2.352
dan nilai tolerance sebesar 0.425. Pada model 2 juga menunjukkan tidak adanya
multikolonieritas antar variabel bebas. Dilihat dari nilai VIF berada di bawah
angka 10 dan tolerance bernilai lebih dari 0.1.
Model 1
Coefficientsa
Model
1
Unstandardized
Standardized
Coefficients
Coefficients
B
Std Error
(Constant)
.012
.009
Log_Penjualan
.381
.077
Dummy_Log_
-.046
.125
Beta
Collinearity Statistics
t
Sig
Tolerance
VIF
1.434
.153
.425
4.944
.000
.425
2.352
-.032
-.372
.710
.425
2.352
Penjualan
a Dependent Variable: Log_Biaya_Operasional
Coefficient Correlationsa
Dummy_Log_
Model
Penjualan
1
Correlations
Covariances
Log_Penjualan
Dummy_Log_Penjualan
1.000
-.758
Log_Penjualan
-.758
1.000
.016
-.007
-.007
.006
Dummy_Log_Penjualan
Log_Penjualan
a Dependent Variable: Log_Biaya_Operasional
Model 2
Coefficientsa
Model
1
Unstandardized
Standardized
Coefficients
Coefficients
B
Std. Error
(Constant)
.014
.009
Log_Penjualan
.372
.076
Dummy_Log_Penjualan
.109
Dummy_Log_Penjualan_
-.557
Log_Aset
Beta
Collinearity Statistics
t
Sig.
Tolerance
VIF
1.615
.108
.416
4.905
.000
.425
2.355
.133
.075
.818
.414
.363
2.754
.182
-.196
-3.056
.002
.740
1.351
Coefficientsa
Model
1
Unstandardized
Standardized
Coefficients
Coefficients
B
Std. Error
Beta
(Constant)
.014
.009
Log_Penjualan
.372
.076
Dummy_Log_Penjualan
.109
Dummy_Log_Penjualan_
-.557
Collinearity Statistics
t
Sig.
Tolerance
1.615
.108
.416
4.905
.000
.425
2.355
.133
.075
.818
.414
.363
2.754
.182
-.196
-3.056
.002
.740
1.351
Log_Aset
a.
Dependent Variable: Log_Biaya_Operasional
Coefficient Correlationsa
Dummy_Log_
Penjualan_Log_
Model
1
Aset
Correlations
Dummy_Log_Penjualan_
Dummy_Log_
Log_Penjualan
Penjualan
1.000
.037
-.382
.037
1.000
-.714
Dummy_Log_Penjualan
-.382
-.714
1.000
Dummy_Log_Penjualan_
.033
.001
-.009
.001
.006
-.007
-.009
-.007
.018
Log_Aset
Log_Penjualan
Covariances
Log_Aset
Log_Penjualan
Dummy_Log_Penjualan
VIF
a Dependent Variable: Log_Biaya_Operasional
Uji Autokolerasi
Tujuan dari uji autokorelasi yaitu untuk menguji apakah dalam model
regresi linear terdapat korelasi antara residual pada periode t dengan residual pada
periode sebelumnya (t-1) (Ghozali, 2006:99). Autokorelasi biasanya sering
ditemukan pada data runtut waktu (time series) karena residual dari pada periode
t-1 cenderung mempengaruhi residual periode t. Data pada penelitian ini
menggunakan data time series sehingga perlu dilakukan uji autokorelasi.
Pengujian autokorelasi pada penelitian ini menggunakan metode lagrange
multiplier (LM test) karena sampel penelitian di atas 100. Hasil perhitungan dari
semua varibel pada model 1 dan model 2 menujukkan probabilitas signifikan >
0.05 sehingga model menunjukkan tidak adanya autokorelasi.
Model 1
Coefficientsa
Standardized
Unstandardized Coefficients
Model
1
B
(Constant)
Std Error
-3.730E-5
.009
.000
.078
-.005
.052
Log_Penjualan
Dummy_Log_Penjualan
Lag_Residual_1
Coefficients
Beta
t
Sig
-.004
.997
.000
.003
.998
.125
-.004
-.042
.966
.062
.052
.841
.401
a Dependent Variable: Unstandardized Residual
Model 2
Coefficientsa
Standardized
Unstandardized Coefficients
Model
1
B
(Constant)
Std Error
4.650E-6
.009
.000
.076
Dummy_Log_Penjualan
-.005
Dummy_Log_Penjualan_
Log_Penjualan
Coefficients
Beta
t
Sig
.001
1.000
.000
-.004
.996
.134
-.004
-.036
.971
.001
.183
.000
.003
.997
.058
.062
.058
.948
.344
Log_Aset
Lag_Residual_2
a Dependent Variable: Unstandardized Residual
Uji Heteroskedastisitas
Untuk menguji apakah dalam model regresi terjadi ketidaksamaan varian
dari
residual
satu
pengamatan
ke
pengamatan
lain
dilakukan
uji
heteroskedastisitas (Ghozali, 2006:125). Pada penelitian ini, untuk mendeteksi ada
atau tidaknya heteroskedastisitas dengan melihat grafik plot antara nilai prediksi
variabel dependen yaitu ZPRED dengan residualnya SRESID. Dari grafik model 1
dan model 2 memperlihatkan titik-titik menyebar secara acak dan tersebar baik di
atas dan di bawah angka nol pada sumbu y. Hal ini membuktikan bahwa tidak
terjadi heteroskedastisitas pada kedua model regresi.
Model 1
Model 2
Uji Normalitas Residual
One-Sample Kolmogorov-Smirnov Test
N
Normal Parametersa,,b
Kolmogorov-Smirnov Z
Asymp Sig (2-tailed)
a Test distribution is Normal
b Calculated from data
Unstandardized
Residual
Residual
270
270
.0000000
.0000000
.09872211
.09703377
Absolute
.128
.131
Positive
.115
.110
Negative
-.128
-.131
2.110
2.145
.000
.000
Mean
Std Deviation
Most Extreme Differences
Unstandardized
Lampiran 5
Analisis Regresi Model 1
ANOVAb
Model
1
Sum of Squares
Regression
df
Mean Square
F
.503
2
.252
Residual
2.622
267
.010
Total
3.125
269
Sig
.000a
25.632
a Predictors: (Constant), Dummy_Log_Penjualan, Log_Penjualan
b Dependent Variable: Log_Biaya_Operasional
Coefficientsa
Standardized
Unstandardized Coefficients
Model
1
B
Std Error
(Constant)
.012
.009
Log_Penjualan
.381
.077
-.046
.125
Dummy_Log_Penjualan
Coefficients
Beta
t
Sig
1.434
.153
.425
4.944
.000
-.032
-.372
.710
a Dependent Variable: Log_Biaya_Operasional
Analisis Regresi Model 2
ANOVAb
Model
1
Sum of Squares
Regression
df
Mean Square
.592
3
.197
Residual
2.533
266
.010
Total
3.125
269
a Predictors: (Constant), Dummy_Log_Penjualan_Log_Aset, Log_Penjualan,
Dummy_Log_Penjualan
b Dependent Variable: Log_Biaya_Operasional
F
20.734
Sig
.000a
Coefficientsa
Standardized
Unstandardized Coefficients
Model
1
B
Std Error
(Constant)
.014
.009
Log_Penjualan
.372
.076
Dummy_Log_Penjualan
.109
Dummy_Log_Penjualan_
-.557
Log_Aset
a Dependent Variable: Log_Biaya_Operasional
Coefficients
Beta
t
Sig
1.615
.108
.416
4.905
.000
.133
.075
.818
.414
.182
-.196
-3.056
.002
DAFTAR RIWAYAT HIDUP
Nama
: Wulan Endarwati
NIM
: 232008208
Tempat/Tgl Lahir
: Salatiga, 19 Januari 1990
Alamat Asal
: Jalan Imam Bonjol Gang Singomangkoro RT 10 RW 8
Sinoman Salatiga
Email
: [email protected]
Judul Skripsi
: APAKAH COST STICKINESS BIAYA PENJUALAN,
ADMINISTRASI, DAN UMUM TERJADI PADA
PERUSAHAAN MANUFAKTUR DI INDONESIA?
Riwayat Pendidikan :
TK Sultan Fattah, Salatiga (1994-1996)
SD Sidorejo Lor 6, Salatiga (1996-2002)
SMP Negeri 3 Salatiga (2002-2005)
SMA Negeri 2 Salatiga (2005-2008)
Riwayat Seminar
:
Talk Show Fakultas Ekonomi Semester Ganjil 2008/2009 pada tanggal 3
September 2008
Seminar Kelompok Studi Manajemen 2008 “Being Entrepreneur Mandiri
Of The Year 2009” pada tanggal 3 Desember 2008
Seminar Nasional Akuntansi “Arsitektur Standar Keuangan di Indonesia”
dan workshop “Implementasi International Financial Reporting Standar”
pada tanggal 1 April 2009
Roadshow Bedah Buku “Advertising That Makes Money” pada tanggal 29
April 2009
Seminar Entrepreneurship 2009 pada tanggal 10 November 2009
Seminar Nasional Kelompok Studi Manajemen 2010 “Believe, Begin,
Become an Entrepreneur” pada tanggal 27 April 2010
Seminar Nasional on Accounting “Peran Akuntansi dalam Pemberantasan
Korupsi” pada tanggal 28 April 2010
Seminar Redenominasi Rupiah pada tanggal 19 Januari 2011
“Kuliah Umum BRI” pada tanggal 5 Oktober 2011
Inspire, Instruct, Improve : Other Side of Business pada tanggal 7 Maret
2012
Riwayat Organisasi :
Panitia Cave Tubing Kalisuci (14-15 April 2012)
Panitia Social Evening “LEGEND” (29-30 September 2012)
DAFTAR PERUSAHAAN SAMPEL PENELITIAN
NO
1
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MLPL
PTSN
ASII
AUTO
GJTL
GDYR
BRAM
INDS
INTA
LPIN
MASA
NIPS
ADMG
PRAS
SMSM
TURI
UNTR
KONI
DVLA
INAF
KLBF
KAEF
MERK
PYFA
SCPI
SQBI
TSPC
TCID
MBTO
MRAT
UNVR
Lampiran 2
DATA PENELITIAN
Biaya Penjualan, Administrasi, &
Umum (dalam Jutaan Rupiah)
Penjualan Bersih
(dalam Jutaan Rupiah)
Total Aset
(dalam Jutaan Rupiah)
No
1
2009
2010
2011
2009
2010
2011
2010
2011
43.744
52.178
88.165
134.438
218.748
299.409
324.493
316.048
2
45.114
37.027
51.794
1.194.544
718.205
1.238.169
850.470
823.361
3
178.528
180.587
191.494
1.264.851
1.205.482
1.394.153
708.584
696.167
4
1.246.587
1.434.369
1.618.900
2.454.360
2.913.605
3.316.800
1.236.043
1.547.982
5
582.473
2.322.011
2.390.648
4.007.998
17.960.120
19.367.155
13.361.313
15.222.857
6
5.437.400
5.741.141
5.864.350
37.397.319
38.403.360
45.332.256
47.275.955
53.585.933
7
520.598
933.051
900.534
4.777.175
7.224.165
9.453.866
4.399.191
6.599.846
8
335.962
411.888
399.482
1.616.264
1.790.164
1.858.750
1.137.082
1.220.813
9
133.803
163.333
232.918
485.920
612.192
813.342
568.265
759.137
10
128.323
139.125
155.220
222.824
241.832
292.478
109.009
133.433
11
44.843
55.054
69.317
592.358
928.527
1.246.291
414.611
421.366
12
50.706
56.338
63.408
276.312
314.146
344.436
199.375
214.238
13
62.359
107.840
67.963
627.115
762.613
1.027.684
649.274
934.766
14
47.509
58.105
114.489
533.194
705.220
1.752.802
1.936.950
3.590.309
15
165.769
291.410
628.775
2.783.573
2.951.114
3.731.749
3.651.105
4.244.618
16
294.945
406.827
443.647
1.613.928
1.880.411
2.102.384
2.006.596
2.179.182
17
1.335.229
1.434.696
1.662.468
7.255.325
8.904.568
10.070.175
4.902.597
6.333.957
18
1.958.679
3.007.726
3.290.726
32.973.080
37.691.997
41.884.352
30.741.679
39.088.705
19
3.963.432
3.944.859
4.578.116
38.972.186
43.381.658
52.856.708
20.525.123
19.376.343
20
44.698
27.589
27.708
754.957
664.257
648.308
1.428.234
1.452.871
21
30.922
28.069
14.419
256.818
249.409
369.054
315.315
331.204
22
47.080
34.276
33.658
247.105
233.110
259.371
115.328
171.870
23
24.462
12.141
5.596
247.056
27.204
88.083
352.371
296.051
24
39.057
28.137
28.687
937.441
661.992
1.016.881
1.014.303
1.013.575
25
11.018
12.773
12.938
236.065
260.802
295.909
852.447
1.082.292
26
31.146
36.031
30.641
427.199
446.625
403.182
872.459
843.450
27
109.522
62.711
67.617
2.314.656
2.686.061
3.644.639
1.784.739
3.510.205
28
8.828
9.021
10.428
145.590
164.593
206.178
153.902
160.640
29
127.375
147.208
121.639
1.487.923
1.723.963
1.957.035
1.882.934
1.848.395
30
29.500
34.778
29.254
539.809
615.069
713.716
583.253
636.930
31
45.353
44.453
48.205
352.543
342.870
387.354
364.005
361.182
32
255.074
242.545
313.420
4.605.512
5.546.887
7.078.076
5.085.915
6.107.213
33
19.223
8.633
6.065
70.551
39.220
25.104
73.648
13.173
34
112.698
99.708
152.897
1.593.602
1.428.090
2.170.707
887.284
1.515.038
35
27.784
28.511
32.604
242.228
321.452
184.387
87.275
91.526
Biaya Penjualan, Administrasi, &
Umum (dalam Jutaan Rupiah)
No
2009
2010
Penjualan Bersih
(dalam Jutaan Rupiah)
Total Aset
(dalam Jutaan Rupiah)
2011
2009
2010
2011
2010
2011
36
68.829
87.770
92.231
507.955
580.322
616.395
613.323
642.095
37
200.726
219.060
227.853
598.466
644.189
678.592
484.253
516.649
38
514.114
539.821
647.211
14.393.318
16.965.228
19.377.426
16.015.188
18.843.727
39
88.424
89.328
54.070
667.300
592.238
408.729
1.955.536
1.695.019
40
80.782
75.087
64.412
621.721
617.040
575.548
577.182
690.933
41
112.277
134.656
180.211
2.733.300
3.385.973
4.123.728
4.495.022
4.936.094
42
1.690.646
2.234.147
2.261.432
16.669.960
22.564.092
23.213.554
53.272.682
57.299.196
43
23.732
16.668
24.740
108.938
76.279
25.341
786.164
1.098.500
44
1.017.084
1.280.921
1.155.834
11.036.599
12.036.845
12.502.414
20.946.818
23.294.758
45
55.169
63.733
71.521
1.019.726
1.162.609
1.189.508
1.490.034
1.551.777
46
60.608
57.645
89.303
452.652
365.502
357.120
2.211.701
2.067.405
47
106.756
99.216
115.345
740.278
882.754
826.902
2.618.260
2.906.348
48
413.663
498.761
392.869
8.959.842
12.194.997
18.805.950
7.665.590
8.308.244
49
270.396
317.197
285.425
3.520.488
4.461.606
5.577.223
3.988.442
3.683.206
50
107.381
108.026
136.812
1.782.132
2.124.381
2.503.984
1.967.633
2.123.285
51
22.573
22.715
28.725
447.956
516.582
624.701
275.391
373.969
52
33.148
25.792
37.809
765.431
810.859
904.236
533.380
620.709
53
429.467
454.734
491.638
3.746.865
3.901.733
5.529.075
3.591.139
4.040.298
54
187.424
206.179
235.317
2.648.519
3.230.928
4.185.813
2.280.226
2.544.905
55
17.565
17.376
20.591
93.287
97.284
121.168
175.683
172.323
56
27.555
32.357
40.232
205.218
254.276
328.460
204.470
237.592
57
12.051
24.351
17.471
69.796
48.454
50.278
134.028
125.185
58
98.111
256.103
248.920
406.616
969.355
2.127.603
527.245
977.893
59
1.305
784
844
2.562
2.949
2.568
28.380
11.767
60
139.196
111.978
110.852
1.386.209
1.099.386
1.505.559
1.297.898
1.523.750
61
219.176
226.952
261.489
1.912.966
2.426.138
2.596.271
2.372.657
2.690.595
62
12.963
17.396
24.424
284.539
283.739
308.434
334.951
333.352
63
57.317
63.288
68.487
537.142
568.328
679.335
550.907
643.964
64
159.248
161.674
186.679
1.230.221
1.625.149
1.818.287
2.219.410
2.619.736
65
26.988
34.446
26.484
501.127
536.166
512.774
347.473
355.580
66
45.340
58.448
65.668
381.141
401.594
502.187
608.920
685.896
67
19.899
13.671
11.808
271.578
307.577
359.116
1.258.506
1.184.679
68
18.256
22.898
34.652
160.143
171.108
208.052
150.913
163.233
69
154.116
134.239
127.142
4.066.332
3.850.974
4.871.665
2.935.720
3.003.993
70
102.833
118.218
119.663
1.571.511
1.745.511
2.025.867
2.029.558
2.132.450
71
14.202
15.914
17.936
278.875
348.359
373.048
200.856
223.509
72
851.536
916.011
1.150.483
5.943.881
5.960.589
7.523.964
10.437.249
10.950.501
73
1.415.133
1.520.732
1.987.230
10.576.456
11.137.805
13.887.892
15.346.146
18.151.331
74
2.431.578
2.321.085
2.649.276
14.387.850
14.344.189
16.378.794
15.562.999
19.661.603
Biaya Penjualan, Administrasi, &
Umum (dalam Jutaan Rupiah)
Penjualan Bersih
(dalam Jutaan Rupiah)
Total Aset
(dalam Jutaan Rupiah)
No
2009
2010
2011
2009
2010
2011
2010
2011
75
68.155
84.586
85.967
1.754.202
3.019.070
3.609.867
1.504.154
1.791.523
76
5.115
5.079
5.180
133.111
127.919
153.646
89.781
118.716
77
143.721
193.407
214.831
2.229.170
1.924.954
1.850.195
2.460.616
2.232.750
78
85.622
84.757
113.099
1.641.555
1.710.132
2.093.545
1.074.570
977.457
79
45.660
46.211
51.327
470.650
461.421
555.887
389.007
544.282
80
9.439
10.628
8.111
205.654
181.159
142.107
289.988
287.132
81
15.103
17.314
17.424
302.868
427.793
641.375
411.282
437.849
82
1.159.449
1.241.851
1.240.240
16.913.535
14.940.265
17.915.382
17.584.059
21.511.562
83
5.907
6.572
7.348
124.811
161.012
207.523
78.200
98.019
84
45.670
45.911
55.110
197.508
207.833
268.414
303.890
365.816
85
33.431
27.384
27.703
607.171
586.318
621.234
570.360
561.840
86
87.043
108.008
100.294
1.180.276
1.361.898
1.264.410
917.662
921.278
87
41.716
49.493
60.162
2.715.245
4.275.538
6.067.107
1.239.043
1.464.966
88
66.484
77.937
82.782
238.089
268.978
296.927
217.837
223.874
89
10.969
10.978
11.558
83.011
80.790
87.517
85.942
87.419
90
86.180
98.143
107.652
959.834
1.123.050
1.180.506
557.725
587.567
91
86.642
117.141
136.831
714.062
830.184
922.685
873.154
831.508
92
40.544
59.078
41.850
225.837
228.717
210.970
643.788
548.790
93
36.031
36.233
54.319
359.944
582.296
650.547
1.266.122
2.049.633
94
19.582
26.765
14.609
68.328
85.141
139.394
114.925
117.967
95
477.828
531.350
567.191
3.164.691
3.380.767
3.883.572
4.532.300
6.119.186
96
82.990
88.387
97.194
980.327
1.121.499
1.341.927
1.091.583
1.339.570
97
45.391
42.808
59.378
762.976
830.723
1.267.418
561.999
627.038
98
16.706
19.462
25.723
301.331
542.618
864.753
403.195
642.955
99
49.809
70.400
71.650
822.273
1.228.092
1.841.939
594.564
1.083.524
100
38.714
44.619
57.033
862.112
1.226.302
1.411.898
600.820
635.399
101
70.945
72.519
95.162
1.510.071
2.198.397
3.363.728
1.157.613
1.455.620
102
115.406
105.941
128.232
1.729.113
1.309.570
2.014.608
1.126.481
1.573.039
103
271.552
298.616
318.736
1.335.237
1.565.567
1.724.640
982.480
1.126.055
104
255.362
276.554
219.849
3.396.917
3.953.971
4.408.712
945.242
1.274.285
105
3.126.424
2.155.536
1.897.363
10.885.698
9.537.671
10.332.842
14.016.686
14.314.707
106
59.939
63.791
64.894
1.950.281
2.166.490
2.034.515
825.567
756.920
107
10.015.000
12.149.000
14.202.000
98.526.000
129.991.000
162.564.000
112.857.000
153.521.000
108
528.626
579.511
718.053
5.265.798
6.255.109
7.363.659
5.585.852
6.964.227
109
676.595
651.303
659.654
7.936.432
9.853.904
11.841.396
10.371.567
11.554.143
110
64.458
85.531
94.106
1.292.819
1.738.602
1.879.889
1.148.017
1.186.115
111
86.278
93.451
94.257
1.500.639
1.805.360
1.900.212
1.492.728
1.660.119
112
68.697
88.219
90.918
720.229
1.027.120
1.234.986
769.816
1.139.715
113
127.621
164.844
228.242
1.118.952
1.833.181
2.462.647
1.634.904
3.737.918
Biaya Penjualan, Administrasi, &
Umum (dalam Jutaan Rupiah)
No
2009
2010
2011
Penjualan Bersih
(dalam Jutaan Rupiah)
2009
2010
Total Aset
(dalam Jutaan Rupiah)
2011
2010
2011
114
13.483
15.512
21.369
58.088
59.519
62.958
150.937
157.371
115
139.783
178.751
235.549
1.691.475
2.006.840
2.861.930
3.038.412
4.736.349
116
30.758
38.222
47.912
279.929
400.895
579.224
337.606
446.688
117
81.167
98.276
96.254
3.142.960
3.627.172
4.861.469
3.766.135
5.247.204
118
22.597
21.085
21.686
161.201
287.200
330.447
461.969
481.912
119
126.486
140.944
164.164
1.374.652
1.561.787
1.807.891
1.067.103
1.136.858
120
208.598
295.663
385.744
4.890.203
6.825.683
8.297.532
2.100.154
2.545.309
121
1.502.315
1.633.177
2.578.423
29.241.883
37.323.872
55.052.562
29.700.914
46.440.062
122
12.477
14.723
12.699
51.950
77.889
67.331
84.841
75.296
123
416.748
450.558
407.904
851.314
909.509
951.839
854.110
928.291
124
258.727
262.017
304.226
1.125.055
1.047.918
1.203.467
733.958
1.114.902
125
2.867.305
3.280.556
3.491.991
9.087.348
10.226.789
10.911.860
7.032.497
8.274.554
126
676.317
758.321
816.012
2.854.058
3.183.829
3.481.166
1.657.292
1.794.242
127
236.179
288.232
283.556
751.403
795.689
918.532
434.768
584.389
128
77.415
84.117
94.588
132.001
140.858
151.094
100.587
118.034
129
77.878
90.081
93.105
284.900
260.316
273.311
233.756
312.519
130
83.794
38.700
49.986
419.695
305.251
341.815
320.023
361.756
131
1.230.025
1.303.335
1.542.254
4.497.931
5.134.242
5.780.664
3.589.596
4.250.374
132
323.640
370.038
408.261
1.388.725
1.466.939
1.654.671
1.047.238
1.130.865
133
240.174
249.736
299.222
516.319
566.186
648.375
333.130
541.674
134
153.571
169.809
185.997
345.576
369.366
406.316
386.352
422.493
135
4.831.103
5.662.340
6.551.003
18.246.872
19.690.239
23.469.218
8.701.262
10.482.312
Lampian 3
DATA PENELITIAN
Sampel Log Biaya
Log
KeOperasional Penjualan
1
0.08
0.21
2
-0.09
-0.22
3
0.00
-0.02
4
0.06
0.07
5
0.60
0.65
6
0.02
0.01
7
0.25
0.18
8
0.09
0.04
9
0.09
0.10
10
0.04
0.04
11
0.09
0.20
12
0.05
0.06
13
0.24
0.08
14
0.09
0.12
15
0.24
0.03
16
0.14
0.07
17
0.03
0.09
18
0.19
0.06
19
0.00
0.05
20
-0.21
-0.06
21
-0.04
-0.01
22
-0.14
-0.03
23
-0.30
-0.96
24
-0.14
-0.15
25
0.06
0.04
26
0.06
0.02
27
-0.24
0.06
28
0.01
0.05
29
0.06
0.06
30
0.07
0.06
31
-0.01
-0.01
32
-0.02
0.08
33
-0.35
-0.25
34
-0.05
-0.05
35
0.01
0.12
Dummy
Log
Penjualan Log Aset
0.00
0.38
-0.22
-0.15
-0.02
-0.25
0.00
-0.30
0.00
0.52
0.00
0.10
0.00
-0.04
0.00
-0.15
0.00
0.07
0.00
-0.31
0.00
-0.15
0.00
-0.14
0.00
0.02
0.00
0.56
0.00
0.12
0.00
0.09
0.00
-0.17
0.00
-0.03
0.00
-0.28
-0.06
0.28
-0.01
0.09
-0.03
-0.33
-0.96
0.15
-0.15
0.03
0.00
0.56
0.00
0.31
0.00
-0.11
0.00
0.02
0.00
0.10
0.00
0.03
-0.01
0.01
0.00
0.04
-0.25
0.02
-0.05
-0.25
0.00
-0.44
Dummy Log
Penjualan-Log
Aset
0.00
0.03
0.01
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
-0.02
0.00
0.01
-0.15
-0.01
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.01
0.00
36
0.11
0.06
Sampel Log Biaya
Log
KeOperasional Penjualan
37
0.04
0.03
38
0.02
0.07
39
0.00
-0.05
40
-0.03
0.00
41
0.08
0.09
42
0.12
0.13
43
-0.15
-0.15
44
0.10
0.04
45
0.06
0.06
46
-0.02
-0.09
47
-0.03
0.08
48
0.08
0.13
49
0.07
0.10
50
0.00
0.08
51
0.00
0.06
52
-0.11
0.03
53
0.02
0.02
54
0.04
0.09
55
0.00
0.02
56
0.07
0.09
57
0.31
-0.16
58
0.42
0.38
59
-0.22
0.06
60
-0.09
-0.10
61
0.02
0.10
62
0.13
0.00
63
0.04
0.02
64
0.01
0.12
65
0.11
0.03
66
0.11
0.20
67
-0.16
0.05
68
0.10
0.03
69
-0.06
-0.02
70
0.06
0.05
71
0.05
0.10
72
0.03
0.00
73
0.03
0.02
74
-0.02
0.00
0.00
0.08
Dummy
Log
Penjualan Log Aset
0.00
-0.09
0.00
0.05
-0.05
0.47
0.00
-0.03
0.00
0.22
0.00
0.50
-0.15
0.86
0.00
0.28
0.00
0.16
-0.09
0.69
0.00
0.55
0.00
-0.07
0.00
0.05
0.00
0.04
0.00
-0.21
0.00
-0.16
0.00
-0.02
0.00
-0.07
0.00
0.27
0.00
0.00
-0.16
0.28
0.00
0.11
0.00
1.04
-0.10
-0.03
0.00
0.09
0.00
0.07
0.00
0.01
0.00
0.26
0.00
-0.16
0.00
0.20
0.00
0.67
0.00
-0.03
-0.02
-0.14
0.00
0.11
0.00
-0.14
0.00
0.24
0.00
0.16
0.00
0.03
0.00
Dummy Log
Penjualan-Log
Aset
0.00
0.00
-0.02
0.00
0.00
0.00
-0.13
0.00
0.00
-0.06
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
-0.04
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
75
0.09
0.24
Sampel Log Biaya
Log
KeOperasional Penjualan
76
0.00
-0.02
77
0.13
-0.06
78
0.00
0.02
79
0.01
-0.01
80
0.05
-0.06
81
0.06
0.15
82
0.03
-0.05
83
0.05
0.11
84
0.00
0.02
85
-0.09
-0.02
86
0.09
0.06
87
0.07
0.20
88
0.07
0.05
89
0.00
-0.01
90
0.06
0.07
91
0.13
0.07
92
0.16
0.01
93
0.00
0.21
94
0.14
0.10
95
0.05
0.03
96
0.03
0.06
97
-0.03
0.04
98
0.07
0.26
99
0.15
0.17
100
0.06
0.15
101
0.01
0.16
102
-0.04
-0.12
103
0.04
0.07
104
0.03
0.07
105
-0.16
-0.06
106
0.03
0.05
107
0.08
0.12
108
0.04
0.07
109
-0.02
0.09
110
0.12
0.13
111
0.03
0.08
112
0.11
0.15
113
0.11
0.21
0.00
-0.07
Dummy
Log
Penjualan Log Aset
-0.02
-0.17
-0.06
0.04
0.00
-0.18
-0.01
-0.08
-0.06
0.15
0.00
0.13
-0.05
0.02
0.00
-0.20
0.00
0.19
-0.02
-0.03
0.00
-0.11
0.00
-0.34
0.00
-0.04
-0.01
0.02
0.00
-0.24
0.00
0.09
0.00
0.45
0.00
0.55
0.00
0.23
0.00
0.16
0.00
0.05
0.00
-0.13
0.00
0.13
0.00
-0.14
0.00
-0.16
0.00
-0.12
-0.12
-0.19
0.00
-0.13
0.00
-0.56
-0.06
0.11
0.00
-0.37
0.00
0.06
0.00
0.03
0.00
0.12
0.00
-0.05
0.00
0.00
0.00
0.03
0.00
0.16
0.00
Dummy Log
Penjualan-Log
Aset
0.00
0.00
0.00
0.00
-0.01
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.02
0.00
0.00
-0.01
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
114
0.06
0.01
Sampel Log Biaya
Log
KeOperasional Penjualan
115
0.11
0.07
116
0.09
0.16
117
0.08
0.06
118
-0.03
0.25
119
0.05
0.06
120
0.15
0.14
121
0.04
0.11
122
0.07
0.18
123
0.03
0.03
124
0.01
-0.03
125
0.06
0.05
126
0.05
0.05
127
0.09
0.02
128
0.04
0.03
129
0.06
-0.04
130
-0.34
-0.14
131
0.03
0.06
132
0.06
0.02
133
0.02
0.04
134
0.04
0.03
135
0.07
0.03
136
0.23
0.14
137
0.15
0.24
138
0.03
0.06
139
0.05
0.06
140
0.01
0.03
141
0.01
0.07
142
-0.02
0.12
143
-0.01
0.02
144
0.15
0.12
145
0.05
0.08
146
0.10
0.13
147
0.05
0.04
148
-0.20
0.13
149
0.29
0.40
150
0.33
0.10
151
0.04
0.05
152
0.06
0.05
0.00
0.41
Dummy
Log
Penjualan Log Aset
0.00
0.25
0.00
0.08
0.00
0.08
0.00
0.46
0.00
-0.11
0.00
-0.37
0.00
0.01
0.00
0.21
0.00
0.00
-0.03
-0.19
0.00
-0.11
0.00
-0.24
0.00
-0.24
0.00
-0.12
-0.04
-0.09
-0.14
-0.12
0.00
-0.10
0.00
-0.12
0.00
-0.19
0.00
0.05
0.00
-0.32
0.00
0.16
0.00
0.06
0.00
-0.24
0.00
-0.27
0.00
-0.07
0.00
0.14
0.00
-0.04
0.00
-0.17
0.00
0.09
0.00
-0.26
0.00
-0.34
0.00
-0.17
0.00
0.09
0.00
0.71
0.00
0.16
0.00
0.06
0.00
-0.15
0.00
Dummy Log
Penjualan-Log
Aset
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.01
0.00
0.00
0.00
0.00
0.00
0.02
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
153
0.04
0.05
Sampel Log Biaya
Log
KeOperasional Penjualan
154
0.06
0.09
155
0.00
-0.01
156
-0.29
0.17
157
-0.01
0.05
158
-0.34
0.51
159
0.01
0.19
160
0.01
0.05
161
-0.07
-0.04
162
0.03
0.13
163
0.06
0.10
164
-0.08
0.06
165
-0.08
0.06
166
0.04
0.05
167
0.11
0.11
168
-0.15
-0.19
169
0.19
0.18
170
0.06
-0.24
171
0.02
0.03
172
0.02
0.02
173
0.08
0.06
174
-0.22
-0.16
175
-0.07
-0.03
176
0.13
0.09
177
0.01
0.01
178
0.17
-0.48
179
-0.04
0.02
180
0.05
0.01
181
0.19
-0.01
182
0.07
-0.03
183
-0.10
0.19
184
-0.05
0.10
185
0.10
0.07
186
0.10
0.08
187
0.17
0.05
188
0.03
0.15
189
0.06
0.11
190
0.07
0.10
191
0.09
0.11
0.00
0.02
Dummy
Log
Penjualan Log Aset
0.00
-0.35
-0.01
0.34
0.00
0.12
0.00
-0.13
0.00
1.04
0.00
0.19
0.00
0.62
-0.04
0.28
0.00
0.12
0.00
-0.01
0.00
0.03
0.00
0.02
0.00
0.02
0.00
0.04
-0.19
-0.47
0.00
0.03
-0.24
-0.55
0.00
0.04
0.00
-0.10
0.00
0.05
-0.16
0.46
-0.03
0.05
0.00
0.16
0.00
0.40
-0.48
1.16
0.00
0.29
0.00
0.13
-0.01
0.75
-0.03
0.52
0.00
-0.17
0.00
-0.08
0.00
0.00
0.00
-0.14
0.00
-0.12
0.00
0.02
0.00
-0.10
0.00
0.25
0.00
-0.03
0.00
Dummy Log
Penjualan-Log
Aset
0.00
0.00
0.00
0.00
0.00
0.00
0.00
-0.01
0.00
0.00
0.00
0.00
0.00
0.00
0.09
0.00
0.13
0.00
0.00
0.00
-0.07
0.00
0.00
0.00
-0.55
0.00
0.00
-0.01
-0.01
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
192
-0.14
0.02
Sampel Log Biaya
Log
KeOperasional Penjualan
193
-0.01
0.34
194
0.03
-0.06
195
0.00
0.14
196
0.06
0.03
197
0.15
0.04
198
0.03
0.08
199
0.06
0.05
200
-0.11
-0.02
201
0.05
0.10
202
-0.06
0.07
203
0.18
0.08
204
-0.02
0.10
205
0.01
0.06
206
0.05
0.03
207
0.10
0.10
208
0.12
0.10
209
0.06
0.06
210
0.01
0.08
211
0.01
0.08
212
0.05
-0.02
213
0.13
0.09
214
0.05
0.08
215
-0.12
-0.11
216
0.00
0.18
217
0.00
0.08
218
0.05
0.11
219
0.08
0.11
220
0.01
0.03
221
-0.03
-0.03
222
0.08
0.15
223
0.03
0.04
224
0.02
0.03
225
0.04
0.02
226
0.07
0.05
227
-0.15
-0.04
228
0.18
0.05
229
-0.26
0.21
230
0.03
0.06
0.00
0.41
Dummy
Log
Penjualan Log Aset
0.00
0.00
-0.06
0.60
0.00
0.14
0.00
0.04
0.00
0.07
0.00
0.05
0.00
0.21
-0.02
-0.18
0.00
0.23
0.00
0.59
0.00
-0.02
0.00
-0.11
0.00
0.09
0.00
-0.19
0.00
0.26
0.00
0.21
0.00
0.14
0.00
-0.23
0.00
-0.03
-0.02
0.06
0.00
-0.24
0.00
0.07
-0.11
0.20
0.00
0.01
0.00
0.16
0.00
-0.22
0.00
0.25
0.00
-0.02
-0.03
-0.17
0.00
-0.47
0.00
-0.08
0.00
0.03
0.00
-0.28
0.00
0.00
-0.04
0.38
0.00
0.55
0.00
0.14
0.00
0.26
0.00
Dummy Log
Penjualan-Log
Aset
0.00
-0.04
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
-0.02
0.00
0.00
0.00
0.00
0.00
0.01
0.00
0.00
0.00
0.00
0.00
-0.01
0.00
0.00
0.00
231
0.04
0.08
Sampel Log Biaya
Log
KeOperasional Penjualan
232
0.14
0.18
233
0.12
0.20
234
0.01
0.18
235
0.11
0.06
236
0.12
0.18
237
0.08
0.19
238
0.03
0.04
239
-0.10
0.05
240
-0.06
0.03
241
0.01
-0.03
242
0.07
0.10
243
0.09
0.07
244
0.01
0.08
245
0.04
0.03
246
0.00
0.02
247
0.01
0.08
248
0.14
0.13
249
0.14
0.02
250
0.12
0.15
251
0.10
0.16
252
-0.01
0.13
253
0.01
0.06
254
0.07
0.06
255
0.12
0.08
256
0.20
0.17
257
-0.06
-0.06
258
-0.04
0.02
259
0.06
0.06
260
0.03
0.03
261
0.03
0.04
262
-0.01
0.06
263
0.05
0.03
264
0.01
0.02
265
0.11
0.05
266
0.07
0.05
267
0.04
0.05
268
0.08
0.06
269
0.04
0.04
0.00
0.08
Dummy
Log
Penjualan Log Aset
0.00
-0.12
0.00
0.07
0.00
-0.05
0.00
-0.29
0.00
-0.18
0.00
0.08
0.00
-0.14
0.00
-0.49
0.00
0.18
-0.03
-0.46
0.00
0.07
0.00
0.05
0.00
0.07
0.00
-0.17
0.00
-0.04
0.00
0.05
0.00
0.31
0.00
0.42
0.00
0.37
0.00
0.05
0.00
0.16
0.00
0.22
0.00
-0.14
0.00
-0.43
0.00
0.09
-0.06
-0.01
0.00
0.01
0.00
0.03
0.00
-0.09
0.00
-0.25
0.00
-0.13
0.00
-0.08
0.00
0.08
0.00
0.07
0.00
-0.08
0.00
-0.11
0.00
-0.02
0.00
0.06
0.00
Dummy Log
Penjualan-Log
Aset
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.01
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
270
Lampiran 4
0.06
0.08
0.00
-0.27
0.00
Uji Asumsi Klasik
Dalam suatu penelitian untuk mendapatkan nilai parametrik yang sahih
dan sesuai dengan asumsi Ordinary Least Squares (OLS), data harus memenuhi
empat uji asumsi klasik. Berdasarkan centra limit theorem, data dikatakan
bersampel besar jika data berjumlah lebih dari 30 sampel. Dalam penelitian ini
menggunakan prosedur pengujian dengan sampel yang besar, sehingga meskipun
hasil pengujian tidak memenuhi syarat normalitas, maka data dikatakan valid dan
proses analisis akan terus dilanjutkan.
Uji Multikolonieritas
Untuk menguji apakah model regresi ditemukan adanya korelasi antar
variabel bebas (independen), maka dilakukan uji multikolonieritas (Ghozali,
2006:95). Model regresi yang baik seharusnya tidak terjadi korelasi di antara
variabel independen. Cara untuk mendeteksi adanya multikolonieritas yaitu
dengan menganalisis matrik korelasi antar variabel independen dan perhitungan
nilai tolerance dan VIF. Jika tolerance bernilai lebih kecil dari 0.1 atau nilai VIF
di atas 10, maka terjadi multikolonieritas. Pada pengujian model 1 menunjukkan
tidak adanya multikolonieritas antar variabel bebas karena nilai VIF sebesar 2.352
dan nilai tolerance sebesar 0.425. Pada model 2 juga menunjukkan tidak adanya
multikolonieritas antar variabel bebas. Dilihat dari nilai VIF berada di bawah
angka 10 dan tolerance bernilai lebih dari 0.1.
Model 1
Coefficientsa
Model
1
Unstandardized
Standardized
Coefficients
Coefficients
B
Std Error
(Constant)
.012
.009
Log_Penjualan
.381
.077
Dummy_Log_
-.046
.125
Beta
Collinearity Statistics
t
Sig
Tolerance
VIF
1.434
.153
.425
4.944
.000
.425
2.352
-.032
-.372
.710
.425
2.352
Penjualan
a Dependent Variable: Log_Biaya_Operasional
Coefficient Correlationsa
Dummy_Log_
Model
Penjualan
1
Correlations
Covariances
Log_Penjualan
Dummy_Log_Penjualan
1.000
-.758
Log_Penjualan
-.758
1.000
.016
-.007
-.007
.006
Dummy_Log_Penjualan
Log_Penjualan
a Dependent Variable: Log_Biaya_Operasional
Model 2
Coefficientsa
Model
1
Unstandardized
Standardized
Coefficients
Coefficients
B
Std. Error
(Constant)
.014
.009
Log_Penjualan
.372
.076
Dummy_Log_Penjualan
.109
Dummy_Log_Penjualan_
-.557
Log_Aset
Beta
Collinearity Statistics
t
Sig.
Tolerance
VIF
1.615
.108
.416
4.905
.000
.425
2.355
.133
.075
.818
.414
.363
2.754
.182
-.196
-3.056
.002
.740
1.351
Coefficientsa
Model
1
Unstandardized
Standardized
Coefficients
Coefficients
B
Std. Error
Beta
(Constant)
.014
.009
Log_Penjualan
.372
.076
Dummy_Log_Penjualan
.109
Dummy_Log_Penjualan_
-.557
Collinearity Statistics
t
Sig.
Tolerance
1.615
.108
.416
4.905
.000
.425
2.355
.133
.075
.818
.414
.363
2.754
.182
-.196
-3.056
.002
.740
1.351
Log_Aset
a.
Dependent Variable: Log_Biaya_Operasional
Coefficient Correlationsa
Dummy_Log_
Penjualan_Log_
Model
1
Aset
Correlations
Dummy_Log_Penjualan_
Dummy_Log_
Log_Penjualan
Penjualan
1.000
.037
-.382
.037
1.000
-.714
Dummy_Log_Penjualan
-.382
-.714
1.000
Dummy_Log_Penjualan_
.033
.001
-.009
.001
.006
-.007
-.009
-.007
.018
Log_Aset
Log_Penjualan
Covariances
Log_Aset
Log_Penjualan
Dummy_Log_Penjualan
VIF
a Dependent Variable: Log_Biaya_Operasional
Uji Autokolerasi
Tujuan dari uji autokorelasi yaitu untuk menguji apakah dalam model
regresi linear terdapat korelasi antara residual pada periode t dengan residual pada
periode sebelumnya (t-1) (Ghozali, 2006:99). Autokorelasi biasanya sering
ditemukan pada data runtut waktu (time series) karena residual dari pada periode
t-1 cenderung mempengaruhi residual periode t. Data pada penelitian ini
menggunakan data time series sehingga perlu dilakukan uji autokorelasi.
Pengujian autokorelasi pada penelitian ini menggunakan metode lagrange
multiplier (LM test) karena sampel penelitian di atas 100. Hasil perhitungan dari
semua varibel pada model 1 dan model 2 menujukkan probabilitas signifikan >
0.05 sehingga model menunjukkan tidak adanya autokorelasi.
Model 1
Coefficientsa
Standardized
Unstandardized Coefficients
Model
1
B
(Constant)
Std Error
-3.730E-5
.009
.000
.078
-.005
.052
Log_Penjualan
Dummy_Log_Penjualan
Lag_Residual_1
Coefficients
Beta
t
Sig
-.004
.997
.000
.003
.998
.125
-.004
-.042
.966
.062
.052
.841
.401
a Dependent Variable: Unstandardized Residual
Model 2
Coefficientsa
Standardized
Unstandardized Coefficients
Model
1
B
(Constant)
Std Error
4.650E-6
.009
.000
.076
Dummy_Log_Penjualan
-.005
Dummy_Log_Penjualan_
Log_Penjualan
Coefficients
Beta
t
Sig
.001
1.000
.000
-.004
.996
.134
-.004
-.036
.971
.001
.183
.000
.003
.997
.058
.062
.058
.948
.344
Log_Aset
Lag_Residual_2
a Dependent Variable: Unstandardized Residual
Uji Heteroskedastisitas
Untuk menguji apakah dalam model regresi terjadi ketidaksamaan varian
dari
residual
satu
pengamatan
ke
pengamatan
lain
dilakukan
uji
heteroskedastisitas (Ghozali, 2006:125). Pada penelitian ini, untuk mendeteksi ada
atau tidaknya heteroskedastisitas dengan melihat grafik plot antara nilai prediksi
variabel dependen yaitu ZPRED dengan residualnya SRESID. Dari grafik model 1
dan model 2 memperlihatkan titik-titik menyebar secara acak dan tersebar baik di
atas dan di bawah angka nol pada sumbu y. Hal ini membuktikan bahwa tidak
terjadi heteroskedastisitas pada kedua model regresi.
Model 1
Model 2
Uji Normalitas Residual
One-Sample Kolmogorov-Smirnov Test
N
Normal Parametersa,,b
Kolmogorov-Smirnov Z
Asymp Sig (2-tailed)
a Test distribution is Normal
b Calculated from data
Unstandardized
Residual
Residual
270
270
.0000000
.0000000
.09872211
.09703377
Absolute
.128
.131
Positive
.115
.110
Negative
-.128
-.131
2.110
2.145
.000
.000
Mean
Std Deviation
Most Extreme Differences
Unstandardized
Lampiran 5
Analisis Regresi Model 1
ANOVAb
Model
1
Sum of Squares
Regression
df
Mean Square
F
.503
2
.252
Residual
2.622
267
.010
Total
3.125
269
Sig
.000a
25.632
a Predictors: (Constant), Dummy_Log_Penjualan, Log_Penjualan
b Dependent Variable: Log_Biaya_Operasional
Coefficientsa
Standardized
Unstandardized Coefficients
Model
1
B
Std Error
(Constant)
.012
.009
Log_Penjualan
.381
.077
-.046
.125
Dummy_Log_Penjualan
Coefficients
Beta
t
Sig
1.434
.153
.425
4.944
.000
-.032
-.372
.710
a Dependent Variable: Log_Biaya_Operasional
Analisis Regresi Model 2
ANOVAb
Model
1
Sum of Squares
Regression
df
Mean Square
.592
3
.197
Residual
2.533
266
.010
Total
3.125
269
a Predictors: (Constant), Dummy_Log_Penjualan_Log_Aset, Log_Penjualan,
Dummy_Log_Penjualan
b Dependent Variable: Log_Biaya_Operasional
F
20.734
Sig
.000a
Coefficientsa
Standardized
Unstandardized Coefficients
Model
1
B
Std Error
(Constant)
.014
.009
Log_Penjualan
.372
.076
Dummy_Log_Penjualan
.109
Dummy_Log_Penjualan_
-.557
Log_Aset
a Dependent Variable: Log_Biaya_Operasional
Coefficients
Beta
t
Sig
1.615
.108
.416
4.905
.000
.133
.075
.818
.414
.182
-.196
-3.056
.002
DAFTAR RIWAYAT HIDUP
Nama
: Wulan Endarwati
NIM
: 232008208
Tempat/Tgl Lahir
: Salatiga, 19 Januari 1990
Alamat Asal
: Jalan Imam Bonjol Gang Singomangkoro RT 10 RW 8
Sinoman Salatiga
: [email protected]
Judul Skripsi
: APAKAH COST STICKINESS BIAYA PENJUALAN,
ADMINISTRASI, DAN UMUM TERJADI PADA
PERUSAHAAN MANUFAKTUR DI INDONESIA?
Riwayat Pendidikan :
TK Sultan Fattah, Salatiga (1994-1996)
SD Sidorejo Lor 6, Salatiga (1996-2002)
SMP Negeri 3 Salatiga (2002-2005)
SMA Negeri 2 Salatiga (2005-2008)
Riwayat Seminar
:
Talk Show Fakultas Ekonomi Semester Ganjil 2008/2009 pada tanggal 3
September 2008
Seminar Kelompok Studi Manajemen 2008 “Being Entrepreneur Mandiri
Of The Year 2009” pada tanggal 3 Desember 2008
Seminar Nasional Akuntansi “Arsitektur Standar Keuangan di Indonesia”
dan workshop “Implementasi International Financial Reporting Standar”
pada tanggal 1 April 2009
Roadshow Bedah Buku “Advertising That Makes Money” pada tanggal 29
April 2009
Seminar Entrepreneurship 2009 pada tanggal 10 November 2009
Seminar Nasional Kelompok Studi Manajemen 2010 “Believe, Begin,
Become an Entrepreneur” pada tanggal 27 April 2010
Seminar Nasional on Accounting “Peran Akuntansi dalam Pemberantasan
Korupsi” pada tanggal 28 April 2010
Seminar Redenominasi Rupiah pada tanggal 19 Januari 2011
“Kuliah Umum BRI” pada tanggal 5 Oktober 2011
Inspire, Instruct, Improve : Other Side of Business pada tanggal 7 Maret
2012
Riwayat Organisasi :
Panitia Cave Tubing Kalisuci (14-15 April 2012)
Panitia Social Evening “LEGEND” (29-30 September 2012)