LAMPIRAN 1 PERHITUNGAN RETURN ON ASSET, PERPUTARAN KASPERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN TAHUN 2011 ROA PK PP PPERS

KAS, PERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN TAHUN 2010 ROA PK PP PPERS

99 PERHITUNGAN RETURN ON ASSET, PERPUTARAN

0,15 16,52043 15,32009 11,37906 0,22 9,932686 8,36078 8,344603 0,080087 11,72012 10,1451 8,112457 0,0581 17,12006 13,17512 8,876494

0,17 11,57729 8,06723 3,037627 0,0746 19,06688 7,364982 5,667985 0,0564 23,66725 16,73968 8,255914 0,091 43,9419 8,107076 2,875572 0,0517 27,32584 5,314577 4,509007 0,09 2,098393 5,067093 1,331404

0,04 68,10582 17,72756 3,799876 0,0375 32,47384 4,667938 4,899995 0,15 135,8958 5,276115 4,245744 0,139 27,56643 32,76656 15,91212

0,143 18,15184 6,849681 5,602533

0,14 16,16266 13,59401 11,43395 0,16 17,30665 8,593832 7,364418 0,059167 16,3015 8,175651 7,398822 0,0165 16,50053 13,42319 10,6923

0,175 32,59132 8,381486 3,196925 0,0111 23,27152 8,500815 5,034224 0,063 15,14215 15,00978 6,980729 0,106 19,91434 6,334249 2,583976

0,0322 12,46474 4,924772 4,223199 0,07 1,673575 4,722918 1,346458 0,01 65,80789 16,17483 3,948326 0,0399 77,15863 4,909097 5,264611 0,18 130,3153 5,857241 4,568657 0,139 27,09482 33,70131 14,30388

0,155 12,98623 6,56783 6,380592 Universitas Sumatera Utara

PERHITUNGAN RETURN ON ASSET, PERPUTARAN KASPERPUTARAN, PIUTANG DAN PERPUTARAN PERSEDIAAN TAHUN 2012 ROA PK PP PPERS

0,12 15,56344 12,1446 11,13496 0,13 16,27586 8,351605 6,558511 0,087977 16,86968 7,067969 6,461045 0,0538 19,66018 14,50088 8,66857

0,146 46,99781 5,725084 2,164999 0,073 22,45986 7,91504 4,36428 0,0456 14,41592 12,42981 5,505082 0,081 16,72394 6,344941 2,473717 0,0029 9,602544 4,591945 2,067446 0,1 1,605174 4,137874 1,609348

0,001 13,27591 12,93815 3,087314 0,041 106,1074 4,758473 4,765247 0,19 56,28932 5,257128 4,244677 0,143 28,97227 34,92193 11,51742

0,119 10,05402 5,73875 6,352849 100

Universitas Sumatera Utara

LAMPIRAN 2 PERHITUNGAN RETURN ON ASSET, PERPUTARAN KASPERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN TAHUN 2011 SETELAH TRANSFORMASI SQUARE ROOT ROA PK PP PPERS

PERHITUNGAN RETURN ON ASSET, PERPUTARAN KAS, PERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN TAHUN 2010 SETELAHTRANSFORMASI SQUARE ROOT

101

ROA PK PP PPERS 0,387298 4,064533 3,914089 3,373286 0,469042 3,151616 2,891501 2,888703 0,282996 3,423465 3,185137 2,848237 0,241039 4,137639 3,629755 2,979345 0,412311 3,402542 2,840287 1,742879

0,27313 4,366564 2,71385 2,380753 0,237487 4,864899 4,091415 2,873311 0,301662 6,628868 2,847293 1,695751 0,227376 5,227412 2,305337 2,123442

0,3 1,448583 2,25102 1,153865 0,2 8,252625 4,210411 1,949327 0,193649 5,698582 2,160541 2,213593 0,387298 11,65743 2,29698 2,06052 0,372827 5,250375 5,724208 3,989 0,378153 4,260497 2,617189 2,366967

0,374166 4,020281 3,687006 3,381413 0,4 4,160126 2,931524 2,713746 0,243244 4,037512 2,85931 2,720078 0,128452 4,062085 3,663768 3,269909

0,41833 5,708881 2,89508 1,787995 0,105357 4,824056 2,915616 2,243708 0,250998 3,891291 3,874246 2,642107 0,325576 4,462549 2,516793 1,607475 0,179444 3,530544 2,219183 2,055042 0,264575 1,293667 2,173228 1,16037

0,1 8,112207 4,021795 1,98704 0,19975 8,783998 2,215648 2,294474 0,424264 11,41557 2,420174 2,137442 0,372827 5,205269 5,805283 3,782047

0,3937 3,603641 2,562778 2,525983 Universitas Sumatera Utara

PERHITUNGAN RETURN ON ASSET, PERPUTARAN KAS, PERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN TAHUN 2012 SETELAHTRANSFORMASI SQUARE ROOT ROA PK PP PPERS

0,34641 3,945052 3,48491 3,336909 0,360555 4,034335 2,889914 2,560959 0,296609 4,107271 2,658565 2,541858 0,231948 4,43398 3,808002 2,944244 0,382099 6,855495 2,392715 1,471393 0,270185 4,739184 2,813368 2,089086 0,213542 3,796831 3,525594 2,346291 0,284605 4,089491 2,518917 1,572805 0,053852 3,098797 2,142882 1,437862 0,316228 1,266954 2,034177 1,268601 0,031623 3,643613 3,596963 1,757075 0,202485 10,30085 2,181392 2,182945

0,43589 7,502621 2,292843 2,060261 0,378153 5,382589 5,909478 3,393732 0,344964 3,170808 2,395569 2,520486

102 Universitas Sumatera Utara

LAMPIRAN 3 OUTPUT SOFTWARE SPSS SEBELUM DITRANSFORMASI a Variables Entered/Removed

Model Variables Variables Method Entered Removed

1 PPERS, PK, PP . Enter

a. Dependent Variable: ROA b. All requested variables entered.

b Model Summary

Model R R Square Adjusted R Std. Error of the Change Statistics Durbin- Square Estimate

Watson R Square Change F Change df1 df2 Sig. F Change

1 ,292 ,085 ,019 ,05600 ,085 1,277

3 41 ,295 2,287

a. Predictors: (Constant), PPERS, PK, PP

b. Dependent Variable: ROA

a ANOVA Model Sum of Squares df Mean Square F Sig. b

Regression ,012 3 ,004 1,277 ,295

1 Residual ,129 41 ,003 Total ,141

a. Dependent Variable: ROA

b. Predictors: (Constant), PPERS, PK, PP

103 Universitas Sumatera Utara

a Coefficients

Model Unstandardized Coefficients Standardized t Sig. Correlations Collinearity Statistics Coefficients

B Std. Error Beta Zero-order Partial Part Tolerance

VIF (Constant) ,064 ,020 3,213 ,003 PK ,000 ,000 ,135 ,893 ,377 ,096 ,138 ,133 ,979 1,021

1 PP -,002 ,002 -,212 -,941 ,352 ,076 -,145 -,141 ,440 2,273 PPERS ,007 ,004 ,399 1,761 ,086 ,222 ,265 ,263 ,434 2,304

a. Dependent Variable: ROA

Descriptive Statistics

N Range Minimum Maximum Sum Mean Std. Deviation Variance Statistic Statistic Statistic Statistic Statistic Statistic Std. Error Statistic Statistic

ROA 45 ,22 ,00 ,22 4,24 ,0943 ,00843 ,05653 ,003 PK 45 134,29 1,61 135,90 1344,73 29,8829 4,56605 30,63000 938,197 PP 45 30,78 4,14 34,92 470,64 10,4588 1,10039 7,38166 54,489 PPERS 45 14,58 1,33 15,91 272,55 6,0566 ,51360 3,44531 11,870 Valid N (listwise)

104 Universitas Sumatera Utara

CHARTS

LAMPIRAN 4 OUTPUT SOFTWARE SPSS SETELAH DITRANSFORMASI a Variables Entered/Removed

Model Variables Variables Method Entered Removed

SQRT PPERS,

1 SQRT PK, SQRT . Enter

a. Dependent Variable: SQRT ROA b. All requested variables entered.

b Model Summary

Model R R Square Adjusted Std. Error of Change Statistics Durbin- R Square the Estimate

Watson R Square Change F Change df1 df2 Sig. F Change

1 ,283 ,080 ,013 ,10488 ,080 1,194

3 41 ,324 2,328

a. Predictors: (Constant), SQRT PPERS, SQRT PK, SQRT PP

b. Dependent Variable: SQRT ROA

a ANOVA Model Sum of Squares df Mean Square F Sig. b

Regression ,039 3 ,013 1,194 ,324

1 Residual ,451 41 ,011 Total ,490

a. Dependent Variable: SQRT ROA

b. Predictors: (Constant), SQRT PPERS, SQRT PK, SQRT PP

107 Universitas Sumatera Utara

Descriptive Statistics

N Range Minimum Maximum Sum Mean Std. Deviation Variance Statistic Statistic Statistic Statistic Statistic Statistic Std. Error Statistic Statistic

SQRT ROA 45 ,44 ,03 ,47 12,99 ,2888 ,01574 ,10557 ,011 SQRT PK 45 10,39 1,27 11,66 223,32 4,9626 ,34562 2,31848 5,375 SQRT PP 45 3,88 2,03 5,91 139,09 3,0908 ,14348 ,96247 ,926 SQRT PPERS 45 2,84 1,15 3,99 106,43 2,3652 ,10254 ,68784 ,473 Valid N (listwise)

a Coefficients

Model Unstandardized Coefficients Standardized T Sig. Correlations Collinearity Statistics Coefficients

B Std. Error Beta Zero-order Partial Part Tolerance

VIF (Constant) ,064 ,020 3,213 ,003 PK ,000 ,000 ,135 ,893 ,377 ,096 ,138 ,133 ,979 1,021

1 PP -,002 ,002 -,212 -,941 ,352 ,076 -,145 -,141 ,440 2,273 PPERS ,007 ,004 ,399 1,761 ,086 ,222 ,265 ,263 ,434 2,304

a. Dependent Variable: ROA

108 Universitas Sumatera Utara

CHARTS

LAMPIRAN 1 PERHITUNGAN RETURN ON ASSET, PERPUTARAN KASPERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN TAHUN 2011 ROA PK PP PPERS