Pengaruh Efisiensi Manajemen Modal Kerja Terhadap Profitabilitas (Studi Pada Perusahaan Farmasi BUMN dan BUMS di Bursa Efek Indonesia Periode 2010-2014)
DAFTAR LAMPIRAN
Lampiran 1
Sampel Perusahaan Farmasi di Indonesia Tahun 2010-2014
Tahun
No
Nama Perusahaan
BUMN
2010
2011
2012
2013
2014
1
PT Indofarma Tbk
√
√
√
√
√
2
PT Kalbe Farma Tbk
√
√
√
√
√
BUMS
3
PT Darya Varia Laboratoria Tbk
√
√
√
√
√
4
PT Kimia Farma (Persero) Tbk
√
√
√
√
√
5
PT Merck Tbk
√
√
√
√
√
6
PT Tempo Scan Pacifik Tbk
√
√
√
√
√
7
PT Pyridam Farma Tbk
√
√
√
√
√
8
PT Bristol Myers Squibb Indonesia Tbk
√
√
√
√
√
85
Universitas Sumatera Utara
Lampiran 2
Tabel Data Panel
86
Universitas Sumatera Utara
87
Universitas Sumatera Utara
Lampiran 3
Inventory Conversion Period,Receivables Collection period, payables
Defferal Period, Cash Conversion Cycle, Firm Size, Status Perusahaan, dan
Gross profit Margin Tahun 2010 – 2014
2010
Inventory
Conversion
Period
55.47
Receivables
Collection
Period
44.33
Payables
Defferal
Period
116.17
Cash
Conversion
Cycle
-16.37
20.41
Status
PerusAhaan
0
Gross
Profit
Margin
30.39
INAF
2011
58.67
46.48
131.06
-25.92
20.83
0
32.92
INAF
2012
50.94
75.46
114.74
11.65
20.9
0
31.82
INAF
2013
64.52
74.61
111.2
27.92
20.98
0
25.24
INAF
2014
57.18
51.91
114.27
-5.18
20.95
0
22.62
KF
KF
2010
44.33
41.01
48.2
37.14
21.23
0
28.41
2011
47.82
40.27
42.46
45.62
21.31
0
29.82
KF
2012
51.85
44.84
48.66
48.03
21.45
0
31.47
KF
2013
53.8
43.62
57.08
40.34
21.63
0
29.72
KF
2014
55.5
41.57
58.81
38.26
21.81
0
30.65
DVLA
2010
39.06
117.44
41.81
114.69
20.56
1
64.61
DVLA
2011
48.06
126.39
30.63
143.82
20.64
1
61.2
DVLA
2012
44.58
130.91
28.91
146.59
20.8
1
59.88
DVLA
2013
68.48
124.94
43.2
150.22
20.9
1
59.97
DVLA
2014
75.08
116.16
26.15
165.08
20.94
1
53.02
KLBF
2010
55.35
45.07
35.22
65.2
22.67
1
50.52
KLBF
2011
57.04
51.18
57.9
50.31
22.84
1
50.87
KLBF
2012
56.62
48.32
41.57
63.38
22.97
1
47.91
KLBF
2013
69.65
48.93
50.5
68.07
23.15
1
47.99
KLBF
2014
64.95
49.32
46.51
67.76
23.24
1
48.8
MERK
2010
57.46
40.46
15.85
82.07
19.89
1
55.55
MERK
2011
49.1
42.36
13.65
77.81
20.19
1
52.49
MERK
2012
93.26
26.42
45.06
74.61
20.16
1
45.65
MERK
2013
112.94
61.8
75.32
99.43
20.36
1
55.53
MERK
2014
77.69
60.64
57.79
80.53
20.39
1
53.11
PYFA
2010
55.28
53.35
11.07
97.56
18.43
1
63.73
PYFA
2011
71.32
58.12
18.74
110.69
18.59
1
67.24
PYFA
2012
51.73
63.13
0.71
114.15
18.73
1
65.45
PYFA
2013
67.99
57.39
41.64
83.73
18.98
1
67.74
PYFA
2014
52.96
65.01
29.71
88.27
18.97
1
63.58
SQBB
2010
27.46
67.54
44.69
50.31
19.58
1
55.98
Kode
Tahun
INAF
Firm
Size
88
Universitas Sumatera Utara
SQBB
2011
62.04
29.8
78.2
62.29
45.71
19.71
1
SQBB
2012
60.14
33.28
89.28
86.75
35.81
19.8
1
SQBB
2013
61.35
35.3
80.01
71.87
43.44
19.86
1
SQBB
2014
59.4
31.82
85.78
58.02
59.58
19.95
1
TSPC
2010
36.9
42.33
38.12
47.17
33.28
22
1
TSPC
2011
38.06
45.86
37.84
58.55
25.16
22.17
1
TSPC
2012
37.53
42.09
41.05
55.41
27.73
22.26
1
TSPC
2013
39.68
53.28
43.07
65.79
30.56
22.41
1
TSPC
2014
39.14
51.31
40.8
65.27
26.84
22.44
1
Keterangan :
• Nama kode :
o INAF : PT. Indofarma Tbk.
o KF
: PT. Kimia Farma (Persero) Tbk.
o DVLA : PT. Darya-Varia Laboratoria Tbk.
o KLBF : PT. Kalbe Farma Tbk.
o MERK : PT. Merek Tbk.
o PYFA : PT. Pyramida Farma Tbk.
o SQBB : PT. Taisho Pharmaceutical Indonesia Tbk.
o
TSPC : PT. Tempo Scan Pasific Tbk.
89
Universitas Sumatera Utara
Lampiran 1
Sampel Perusahaan Farmasi di Indonesia Tahun 2010-2014
Tahun
No
Nama Perusahaan
BUMN
2010
2011
2012
2013
2014
1
PT Indofarma Tbk
√
√
√
√
√
2
PT Kalbe Farma Tbk
√
√
√
√
√
BUMS
3
PT Darya Varia Laboratoria Tbk
√
√
√
√
√
4
PT Kimia Farma (Persero) Tbk
√
√
√
√
√
5
PT Merck Tbk
√
√
√
√
√
6
PT Tempo Scan Pacifik Tbk
√
√
√
√
√
7
PT Pyridam Farma Tbk
√
√
√
√
√
8
PT Bristol Myers Squibb Indonesia Tbk
√
√
√
√
√
85
Universitas Sumatera Utara
Lampiran 2
Tabel Data Panel
86
Universitas Sumatera Utara
87
Universitas Sumatera Utara
Lampiran 3
Inventory Conversion Period,Receivables Collection period, payables
Defferal Period, Cash Conversion Cycle, Firm Size, Status Perusahaan, dan
Gross profit Margin Tahun 2010 – 2014
2010
Inventory
Conversion
Period
55.47
Receivables
Collection
Period
44.33
Payables
Defferal
Period
116.17
Cash
Conversion
Cycle
-16.37
20.41
Status
PerusAhaan
0
Gross
Profit
Margin
30.39
INAF
2011
58.67
46.48
131.06
-25.92
20.83
0
32.92
INAF
2012
50.94
75.46
114.74
11.65
20.9
0
31.82
INAF
2013
64.52
74.61
111.2
27.92
20.98
0
25.24
INAF
2014
57.18
51.91
114.27
-5.18
20.95
0
22.62
KF
KF
2010
44.33
41.01
48.2
37.14
21.23
0
28.41
2011
47.82
40.27
42.46
45.62
21.31
0
29.82
KF
2012
51.85
44.84
48.66
48.03
21.45
0
31.47
KF
2013
53.8
43.62
57.08
40.34
21.63
0
29.72
KF
2014
55.5
41.57
58.81
38.26
21.81
0
30.65
DVLA
2010
39.06
117.44
41.81
114.69
20.56
1
64.61
DVLA
2011
48.06
126.39
30.63
143.82
20.64
1
61.2
DVLA
2012
44.58
130.91
28.91
146.59
20.8
1
59.88
DVLA
2013
68.48
124.94
43.2
150.22
20.9
1
59.97
DVLA
2014
75.08
116.16
26.15
165.08
20.94
1
53.02
KLBF
2010
55.35
45.07
35.22
65.2
22.67
1
50.52
KLBF
2011
57.04
51.18
57.9
50.31
22.84
1
50.87
KLBF
2012
56.62
48.32
41.57
63.38
22.97
1
47.91
KLBF
2013
69.65
48.93
50.5
68.07
23.15
1
47.99
KLBF
2014
64.95
49.32
46.51
67.76
23.24
1
48.8
MERK
2010
57.46
40.46
15.85
82.07
19.89
1
55.55
MERK
2011
49.1
42.36
13.65
77.81
20.19
1
52.49
MERK
2012
93.26
26.42
45.06
74.61
20.16
1
45.65
MERK
2013
112.94
61.8
75.32
99.43
20.36
1
55.53
MERK
2014
77.69
60.64
57.79
80.53
20.39
1
53.11
PYFA
2010
55.28
53.35
11.07
97.56
18.43
1
63.73
PYFA
2011
71.32
58.12
18.74
110.69
18.59
1
67.24
PYFA
2012
51.73
63.13
0.71
114.15
18.73
1
65.45
PYFA
2013
67.99
57.39
41.64
83.73
18.98
1
67.74
PYFA
2014
52.96
65.01
29.71
88.27
18.97
1
63.58
SQBB
2010
27.46
67.54
44.69
50.31
19.58
1
55.98
Kode
Tahun
INAF
Firm
Size
88
Universitas Sumatera Utara
SQBB
2011
62.04
29.8
78.2
62.29
45.71
19.71
1
SQBB
2012
60.14
33.28
89.28
86.75
35.81
19.8
1
SQBB
2013
61.35
35.3
80.01
71.87
43.44
19.86
1
SQBB
2014
59.4
31.82
85.78
58.02
59.58
19.95
1
TSPC
2010
36.9
42.33
38.12
47.17
33.28
22
1
TSPC
2011
38.06
45.86
37.84
58.55
25.16
22.17
1
TSPC
2012
37.53
42.09
41.05
55.41
27.73
22.26
1
TSPC
2013
39.68
53.28
43.07
65.79
30.56
22.41
1
TSPC
2014
39.14
51.31
40.8
65.27
26.84
22.44
1
Keterangan :
• Nama kode :
o INAF : PT. Indofarma Tbk.
o KF
: PT. Kimia Farma (Persero) Tbk.
o DVLA : PT. Darya-Varia Laboratoria Tbk.
o KLBF : PT. Kalbe Farma Tbk.
o MERK : PT. Merek Tbk.
o PYFA : PT. Pyramida Farma Tbk.
o SQBB : PT. Taisho Pharmaceutical Indonesia Tbk.
o
TSPC : PT. Tempo Scan Pasific Tbk.
89
Universitas Sumatera Utara