Lampiran ii DATA PENELITIAN UKURAN PERUSAHAAN (Dalam Rupiah)
3 KAEF PT Kimia farma (Persero) Tbk Sampel 2
5 Merk PT Merck Tbk Sampel 3
- 13 LMPI PT Langgeng Makmur Industry Tbk X -
- 15 MRAT PT Mustika Ratu Tbk X -
28 MLBI PT Multi Bintang Indonesia Tbk Sampel 14
22 ADES PT Akasha Wira Internasional Tbk X -
23 AISA PT Tiga Pilar Sejahtera Food Tbk X -
24 CEKA PT Cahaya Kalbar Tbk Sampel 10
25 DAVO PT Davomas Abadi Tbk Sampel 11
26 DLTA PT Delta Djakarta Tbk Sampel 12
27 ICBP PT Indofood CBP sukses Makmur Tbk Sampel 13
29 INDF PT Indofood Sukses Makmur Tbk X -
20 RMBA PT Bentoel Internasional Investama Tbk X -
30 MYOR PT Mayora Indah Tbk Sampel 15
31 PSDN PT Prashida Aneka Niaga Tbk Sampel 16
32 ROTI PT Nippon Indosari Corporindo Tbk Sampel 17
33 SKBM PT Sekar Bumi Tbk X
X
34 SKLT PT Sekar laut tbk Sampel 18
35 STTP PT Siantar Top Tbk X -
21 WIIM PT Wismilak inti makmur Tbk X -
19 HMSP PT Hanjaya Mandala Sampoerna X -
LAMPIRAN Lampiran i Daftar Populasi dan Sampel Perusahaan Manufaktur Sektor Barang Konsumsi Tahun 2009-2013 No Kode Nama Perusahaan Kriteria Sampel
7 SCPI PT Schering Plough Indonesia tbk Sampel 5
1
2
3
1 DVLA PT Darya Varia Laboratoria Tbk Sampel 1
2 INAF PT Indofarma (Persero) Tbk X
4 KLBF PT Kalbe farma Tbk X
6 PYFA PT Prydam Farma Tbk Sampel 4
8 SIDO PT Industry jamu dan farmasi sido muncul Tbk X -
18 GGRM PT Gudang garam Tbk X -
9 SQBB PT Taisho Pharmaceutical Indonesia Tbk Sampel 6
10 TSPC PT Tempo Scan Pacific Tbk Sampel 7
11 KDSI PT Kedawung Setia Industrial Tbk X -
12 KICI PT Kedaung Indah Can Tbk
14 MBTO PT Martina Berto Tbk
16 TCID PT Mandom Indonesia Tbk Sampel 8
17 UNVR PT Unilever Indonesia Tbk Sampel 9
36 ULTJ PT Ultrajaya Milk Industry and trading company Sampel 19
Lampiran ii DATA PENELITIAN UKURAN PERUSAHAAN (Dalam Rupiah)
KODE 2009 2010 2011 2012 2013
DVLA 851314153000 909509400000 899632048000 1087379869000 1101684170000
KAEF 2854057690479 3183829303909 3481166441259 3734241101309 4348073988385
MERCK 751403033000 795688800000 918532462000 929876824000 1193952302000
PYFA 132000542048 140858442443 151094461045 176730979672 192555731180
SCPI 284900024000 260315774000 273311280000 302829675000 407088731000
SQBB 419694892000 305251774000 341814910000 387535486000 426436344000
TSPC 4497931021113 5134242102154 5780664117037 6630809553343 6854889233121
TCID 1388724644234 1466938711851 1654671098358 1851152825559 2027899402527
UNVR 18246872000000 19690239000000 23469218000000 27303248000000 29505567000000
CEKA 1194543761621 718204875108 1238169022036 1123519657631 2531881182548
DAVO 406062674000 1610836080000 1320445172500 1210836618300 596297370300
DLTA 740680667000 547816338000 1394152938000 1719814548000 2001358536000
ICBP 4007998000000 1796012000000 19367155000000 21574792000000 25094681000000
MLBI 1616264000000 1790164000000 1858750000000 1566984000000 3561989000000
MYOR 4777175386540 7224164991859 9453865992878 10510625669832 12017837133337
PSDN 592358364380 928526978567 1246290753836 1321889741514 1455768642356
ROTI 485919837348 612192357641 813342078952 1190825893340 1505519937691
SKLT 276312034061 314145710944 344435729830 401724215506 567048547543
ULTJ 1613927991404 1880411473916 2162383741532 2809851307439 3460231249075
UKURAN PERUSAHAAN (Ln)
28.32 ICBP
28.08
28.25
28.21
28.11
30.85 MLBI
30.70
30.59
28.22
29.02
28.17
29.19
27.96
27.03
27.33
27.11 DLTA
27.82
27.91
28.11
26.73
28.56 DAVO
28.90 MYOR
29.61
27.84
28.04 SKLT
28.66
28.40
28.26
28.11
27.06 ULTJ
26.72
26.57
26.47
26.34
27.81
29.88
27.42
27.14
26.91
28.01 ROTI
27.91
27.85
27.56
27.11
30.12 PSDN
29.98
27.75
27.30
KODE 2009 2010 2011 2012 2013
27.35
25.98 SCPI
25.90
25.74
25.67
25.61
27.81 PYFA
27.56
27.55
27.40
29.10 MERCK
26.29
28.95
28.88
28.79
28.68
27.73 KAEF
27.71
27.53
27.54
27.47
DVLA
26.38
26.33
27.81
27.96
31.02 CEKA
30.94
30.79
30.61
30.54
28.34 UNVR
28.25
28.13
28.01
29.56 TCID
26.44
29.52
29.39
29.27
29.13
26.78 TSPC
26.68
26.56
26.44
26.76
26.73 SQBB
28.87 RASIO LANCAR
KODE 2009 2010 2011 2012 2013
2.60
0.98 MYOR
0.58
0.99
0.94
0.66
2.41 MLBI
2.76
2.87
0.52
2.58
4.71 ICBP
5.26
6.01
4.18
6.86
54.99 37.40 1005.18 999.58 DLTA
1.63 DAVO 113.70
1.03
1.68
2.29
2.20
4.79
1.14 SKLT
1.50
1.30
2.00
2.10
1.23 ULTJ
1.40
1.74
1.90
1.89
1.12
2.76
1.28
2.30
1.44
1.40 ROTI
1.47
1.55
1.38
1.56
2.44 PSDN
1.67
0.67 CEKA
DVLA
5.04
2.41
2.54
3.00
2.09
3.98 PYFA
3.87
7.52
6.23
2.43 MERCK
0.92
2.80
2.75
2.43
1.99
4.24 KAEF
4.31
4.89
3.72
3.05
1.54 SCPI
0.88
0.67
3.09
0.68
0.85
1.00
3.57 UNVR
7.73
11.74
10.84
7.26
2.96 TCID
2.98
3.78
3.37
3.47
4.97 TSPC
4.85
5.69
5.68
5.45
2.61 SQBB
2.72
2.47 FINANCIAL LEVERAGE
KODE 2009 2010 2011 2012 2013
0.12
0.07 MYOR
0.08
0.06
0.07
0.03
0.25 MLBI
0.20
0.13
0.09
0.04 ICBP
0.70
0.05
0.05
0.04
0.04
0.07 DLTA
2.20
2.70
1.90
5.30
0.54
0.96
0.04
0.91 SKLT
0.17
0.15
0.18
0.13
0.26 ULTJ
0.25
0.25
0.27
0.32
0.51
1.07
0.12
0.04
0.50
0.16 ROTI
0.15
0.17
0.19
0.04
0.80 PSDN
0.04 DAVO
0.13
DVLA
0.03
0.35 SCPI
0.15
0.09
0.09
0.07
0.07 PYFA
0.78
0.05
0.05
0.06 MERCK
0.96
0.01
0.07
0.07
0.06
0.07 KAEF
0.05
0.07
0.06
0.05
0.48
10.57
0.51
0.05 TCID
0.62
0.08 0.12 0.0013 CEKA
0.06
0.05
0.07 UNVR
0.06
0.05
0.04
0.04
0.05
18.87
0.05
0.06
0.06
0.02 TSPC
0.03
0.03
0.03
0.04
51.51 SQBB
0.08 INTENSITAS PERSEDIAAN
KODE 2009 2010 2011 2012 2013
1.88 ICBP
5.28
7.49
7.20
7.34
7.98 MLBI
9.18
9.39
9.51
2.34
2.13
8.14
2.04
2.51
6.70
3.49 DLTA
4.33
2.74
3.96
7.64
6.82 DAVO
8.96 MYOR
11.53
2.46
27.30 SKLT
5.43
4.07
3.48
3.35
6.75 ULTJ
5.75
5.61
5.31
5.05
32.61
8.50
33.50
34.61
29.80
6.84 ROTI
7.27
7.06
6.25
4.31
6.16 PSDN
5.76
2.72
2.23
DVLA
4.03
2.04 SCPI
2.24
1.95
2.25
2.05
2.66 PYFA
2.80
3.51
3.45
2.22 MERCK
1.55
1.34
1.50
1.46
1.33
2.60 KAEF
3.47
3.24
3.16
2.93
1.82
1.80
8.98
4.39
6.61 CEKA
6.92
6.77
6.51
6.80
4.51 UNVR
4.34
4.47
4.63
4.68 TCID
1.59
5.56
5.42
5.49
5.19
4.31 TSPC
4.89
5.10
4.89
4.02
0.76 SQBB
5.63 STRUKTUR KEPEMILIKAN
KODE 2009 2010 2011 2012 2013
DVLA KAEF
1
1
1
1
1 MERCK
1
1
1
1
1 PYFA SCPI SQBB TSPC TCID
1
1
1
1
1 UNVR CEKA DAVO
1
1
1
1
1 DLTA
ICBP MLBI MYOR
1
1
1
1
1 PSDN
1
1
1
1
1 ROTI SKLT
1
1
1
1
1 ULTJ
1
1
1
1
1 VARIABILITAS PERSEDIAAN
KODE 2009 2010 2011 2012 2013
0.40 ICBP
0.20
0.20
0.20
0.20
0.34 MLBI
0.34
0.34
0.34
0.34
0.40
0.50
0.40
0.40
0.40
0.61 DLTA
0.61
0.61
0.61
0.61
0.40 DAVO
0.20 MYOR
0.50
0.40
0.60 SKLT
0.20
0.20
0.20
0.20
0.20 ULTJ
0.20
0.20
0.20
0.20
0.60
0.50
0.60
0.60
0.60
0.22 ROTI
0.22
0.22
0.22
0.22
0.50 PSDN
0.50
0.40
0.40
DVLA
0.46
0.21 SCPI
0.21
0.21
0.21
0.21
0.46 PYFA
0.46
0.46
0.46
0.36 MERCK
0.49
0.36
0.36
0.36
0.36
0.31 KAEF
0.31
0.31
0.31
0.31
0.49
0.49
0.40
0.18
0.23 CEKA
0.23
0.23
0.23
0.23
0.18 UNVR
0.18
0.18
0.18
0.23 TCID
0.49
0.23
0.23
0.23
0.23
0.22 TSPC
0.22
0.22
0.22
0.22
0.49 SQBB
0.20 VARIABILITAS HARGA POKOK PENJUALAN
KODE 2009 2010 2011 2012 2013
0.38 ICBP
0.30
0.30
0.30
0.30
0.46 MLBI
0.46
0.46
0.46
0.46
0.38
0.32
0.38
0.38
0.38
0.27 DLTA
0.27
0.27
0.27
0.27
0.54 DAVO
0.30 MYOR
0.32
0.54
0.46 SKLT
0.31
0.31
0.31
0.31
0.29 ULTJ
0.29
0.29
0.29
0.29
0.46
0.32
0.46
0.46
0.46
0.33 ROTI
0.33
0.33
0.33
0.33
0.32 PSDN
0.32
0.54
0.54
DVLA
0.29
0.12 SCPI
0.12
0.12
0.12
0.12
0.29 PYFA
0.29
0.29
0.29
0.15 MERCK
0.14
0.15
0.15
0.15
0.15
0.14 KAEF
0.14
0.14
0.14
0.14
0.14
0.14
0.54
0.15
0.21 CEKA
0.21
0.21
0.21
0.21
0.15 UNVR
0.15
0.15
0.15
0.16 TCID
0.14
0.16
0.16
0.16
0.16
0.10 TSPC
0.10
0.10
0.10
0.10
0.14 SQBB
0.31 VARIABILITAS LABA AKUNTANSI
KODE 2009 2010 2011 2012 2013
0.31 ICBP
0.55
0.55
0.55
0.55
0.49 MLBI
0.49
0.49
0.49
0.49
0.31
0.42
0.31
0.31
0.31
1.28 DLTA
1.28
1.28
1.28
1.28
0.40 DAVO
0.55 MYOR
0.42
0.40
0.32 SKLT
0.61
0.61
0.61
0.61
0.37 ULTJ
0.37
0.37
0.37
0.37
0.32
0.42
0.32
0.32
0.32
0.21 ROTI
0.21
0.21
0.21
0.21
0.42 PSDN
0.42
0.40
0.40
DVLA
0.27
0.20 SCPI
0.20
0.20
0.20
0.20
0.27 PYFA
0.27
0.27
0.27
0.36 MERCK
0.35
0.36
0.36
0.36
0.36
0.14 KAEF
0.14
0.14
0.14
0.14
0.35
0.35
0.40
0.07
0.24 CEKA
0.24
0.24
0.24
0.24
0.07 UNVR
0.07
0.07
0.07
0.21 TCID
0.35
0.21
0.21
0.21
0.21
0.17 TSPC
0.17
0.17
0.17
0.17
0.35 SQBB
0.61 ESTIMASI PENGHEMATAN PAJAK
KODE 2009 2010 2011 2012 2013
0.13 ICBP
0.39
0.42
0.43
0.47
0.74 MLBI
0.73
0.74
0.72
0.76
0.12
0.76
0.12
0.34
0.54
1.00 DLTA
1.03
0.92
0.81
2.61
0.91 DAVO
0.36 MYOR
0.76
0.84
0.54 SKLT
0.68
0.68
0.69
0.74
0.78 ULTJ
0.77
0.79
0.80
0.81
0.53
0.82
0.53
0.53
0.54
0.90 ROTI
0.92
0.90
0.89
0.85
0.76 PSDN
0.78
0.85
0.88
DVLA
0.42
0.32 SCPI
0.35
0.33
0.36
0.36
0.54 PYFA
0.54
0.48
0.44
0.70 MERCK
0.64
0.69
0.70
0.72
0.72
0.40 KAEF
0.40
0.39
0.38
0.39
0.60
0.75
0.88
0.63
0.50 CEKA
0.49
0.49
0.48
0.50
0.62 UNVR
0.63
0.64
0.63
0.60 TCID
0.58
0.62
0.62
0.63
0.63
0.39 TSPC
0.40
0.38
0.44
0.35
0.34 SQBB
0.71
Lampiran iii Output SPSS Logistic Regression a Case Processing Summary Unweighted Cases N Percent Selected Cases Included in Analysis
95 100.0 Missing Cases .0 Total 95 100.0 Unselected Cases
.0 Total 95 100.0
Dependent Variable Encoding Original Value Internal Value FIFO Rata-rata a,b,c
1 Iteration History Coefficients Iteration -2 Log likelihood Constant Step 0
1 98.221 1.158 2 97.785 1.315 3 97.784 1.322 4 97.784 1.322 a. Constant is included in the model.
b. Initial -2 Log Likelihood: 97.784
c. Estimation terminated at iteration number 4 because parameter estimates changed by less than .001.
Model Summary Cox & Snell R Nagelkerke R Step -2 Log likelihood Square Square
1 61.677 a .316 .492
Hosmer and Lemeshow Test Step Chi-square df Sig.
1 7.576 8 .476
Variables in the Equation
B S.E. Wald df Sig. Exp(B) Step 1 a UP
- .214 .277 .600 1 .439 .807 RL .002 .039 .004
1 .952 1.002 FL -1.823 1.349 1.827 1 .176 .161
IP .148 .067 4.825 1 .028 1.159 SK(1) -1.134 1.016 1.244 1 .265 .322
VP -12.419 5.484 5.128 1 .024 .000
VHPP 1.941 4.201 .213 1 .644 6.964
VL 5.518 3.040 3.295 1 .069 249.181 EP 3.674 2.346 2.452 1 .117 39.414 Constant 7.916 8.093 .957 1 .328 2.741E3 b. Variable(s) entered on step 1: UP, RL, FL, IP, SK, VP, VHPP, VL, EP.