lix Lampiran I PT. Akasha Wira International Tbk PT. Tiga Pilar Sejahtera Food Tbk PT. Cahaya Kalbar Tbk 2010 2009 2008 2007 2010 2009 2008 2007 2010 2009 2008 2007 Sales 219 134 130 132 705 533 489 484 718 1.195 1.964 813 Sales Cost Of Goods Sold 138 86 94 132 521 380 336 368 635 1.056 1.740 723 Cost Of Goods Sold Net Operating Income 28 5 (39) 123 126 103 113 81 46 93 88 43 Net Operating Income Trade Receivable (Net) 95 20 16 17 161 143 84 74 110 66 132 34 Trade Receivable (Net) Inventories (Net) 8 7 10 6 424 235 195 155 454 115 116 273 Inventories (Net) Current Assets 132 67 59 33 666 448 323 272 644 379 407 456 Current Assets Non-Current Assets 193 111 126 146 1.271 1.121 694 520 206 189 197 157 Non-Current Assets Total Assets 324 178 185 179 1.937 1.569 1.017 793 850 569 605 614 Total Assets Current Liabilities 87 30 115 96 518 372 365 300 385 79 55 336 Current Liabilities Non Current Liabilities 137 80 18 15 829 554 261 142 157 188 302 59 Non Current Liabilities Total Liabilities 224 110 133 112 1.347 926 626 442 542 267 358 395 Total Liabilities Total Equity 100 68 52 67 576 633 391 350 309 302 247 219 Total Equity Net Working Capital 45 37 (56) (63) 148 76 (42) (28) 259 300 352 121 Net Working Capital Working Capital Turnover 5,334-14,255-2,173-2,081 6,311 31,451-14,014-17,275 2,570 3,664 8,312 6,738 Working Capital Turnover Receivable Turnover 3,803 7,444 7,969 7,970 4,644 4,711 6,211 6,536 8,175 12,047 23,587 23,622 Receivable Turnover Inventory Turnover 18,400 10,424 11,886 20,921 1,581 1,766 1,920 2,378 2,232 9,170 8,953 2,647 Inventory Turnover Debt Equity Ratio 2,247 1,613 2,569 1,663 2,339 1,462 1,602 1,262 1,754 0,886 1,449 1,801 Debt Equity Ratio Return On Investment 0,086 0,026-0,209 0,688 0,065 0,065 0,111 0,102 0,055 0,164 0,145 0,070 Return On Investment
lx PT. Davomas Abadi Tbk PT. Delta Djakarta Tbk PT. Fast Food Indonesia Tbk 2010 2009 2008 2007 2010 2009 2008 2007 2010 2009 2008 2007 Sales 1.611 406 3.393 2.800 1.205 1.265 1.177 836 2.914 2.454 2.023 1.599 Sales Cost Of Goods Sold 1.305 1.058 3.258 2.241 188 402 389 242 1.273 987 782 617 Cost Of Goods Sold Net Operating Income 87 (1.058) 113 539 179 161 100 61 204 221 141 134 Net Operating Income Trade Receivable (Net) 133-106 245 182 111 124 172 14 8 6 6 Trade Receivable (Net) Inventories (Net) 517 142 781 312 83 67 74 29 118 95 86 54 Inventories (Net) Current Assets 1.029 731 1.259 1.339 566 613 544 433 558 509 315 241 Current Assets Non-Current Assets 1.828 2.076 2.361 2.529 143 147 154 160 678 533 470 389 Non-Current Assets Total Assets 2.857 2.806 3.620 3.868 709 760 698 592 1.236 1.041 785 629 Total Assets Current Liabilities 19 6 46 145 89 135 144 104 327 321 228 188 Current Liabilities Non Current Liabilities 1.873 2.353 2.901 2.540 26 26 31 28 108 402 74 64 Non Current Liabilities Total Liabilities 1.892 2.359 2.946 2.684 115 161 174 131 434 723 302 252 Total Liabilities Total Equity 965 447 674 118 578 590 520 458 802 639 483 377 Total Equity Net Working Capital 1.010 724 1.213 1.195 477 478 401 329 231 188 87 53 Net Working Capital Working Capital Turnover 1,858 0,419 2,818 2,344 2,526 2,880 3,227 2,542 13,897 17,888 28,998 30,162 Working Capital Turnover Receivable Turnover 24,241 7,653 19,349 11,447 8,242 10,769 7,937 4,850 273,577 355,696 323,616 257,839 Receivable Turnover Inventory Turnover 3,965 2,294 5,959 7,177 2,511 5,723 7,598 8,443 11,965 10,901 11,166 11,386 Inventory Turnover Debt Equity Ratio 1,959 5,279 4,373 22,669 0,199 0,272 0,335 0,287 0,542 1,131 0,626 0,668 Debt Equity Ratio Return On Investment 0,030-0,377 0,031 0,139 0,253 0,211 0,143 0,102 0,165 0,212 0,179 0,212 Return On Investment
lxi PT. Indofood Sukses Makmur Tbk PT. Multi Bintang Indonesia Tbk PT. Majora Indah Tbk 2010 2009 2008 2007 2010 2009 2008 2007 2010 2009 2008 2007 Sales 38.403 37.397 38.799 27.858 1.790 1.616 1.326 979 7.224 4.777 3.908 2.828 Sales Cost Of Goods Sold 25.933 26.956 29.822 21.233 762 767 687 536 5.518 3.643 3.154 2.200 Cost Of Goods Sold Net Operating Income 6.729 5.004 4.341 2.876 616 513 286 133 773 613 345 239 Net Operating Income Trade Receivable (Net) 2.400 1.956 2.260 2.136 216 92 104 110 1.295 858 737 577 Trade Receivable (Net) Inventories (Net) 5.644 5.117 6.061 4.172 101 110 100 65 498 459 534 267 Inventories (Net) Current Assets 20.078 12.967 14.598 11.809 597 561 525 229 2.685 1.750 1.685 1.044 Current Assets Non-Current Assets 27.198 27.416 24.996 17.898 540 432 417 393 1.714 1.496 1.238 849 Non-Current Assets Total Assets 47.276 40.383 39.594 29.707 1.137 993 941 622 4.399 3.246 2.923 1.893 Total Assets Current Liabilities 9.859 11.149 16.262 12.889 632 852 561 387 1.040 764 770 556 Current Liabilities Non Current Liabilities 12.564 13.738 10.170 5.903 34 36 36 37 2.359 859 877 229 Non Current Liabilities Total Liabilities 22.423 24.887 26.432 18.791 666 888 597 424 3.399 1.623 1.646 785 Total Liabilities Total Equity 16.785 10.155 8.499 7.191 471 105 344 198 1.991 1.582 1.245 1.082 Total Equity Net Working Capital 10.219 1.819 (1.664) (1.080) (35) (291) (36) (158) 1.645 986 915 488 Net Working Capital Working Capital Turnover 6,381 482,546-28,288-25,807-11,002-9,888-13,631-6,186 5,492 5,025 5,570 5,795 Working Capital Turnover Receivable Turnover 17,630 17,740 17,651 13,040 11,628 16,568 12,395 8,864 6,714 5,991 5,946 4,902 Receivable Turnover Inventory Turnover 4,820 4,823 5,828 5,089 7,205 7,286 8,331 8,284 11,531 7,339 7,874 8,248 Inventory Turnover Debt Equity Ratio 1,336 2,451 3,110 2,613 1,413 8,440 1,735 2,145 1,707 1,026 1,322 0,726 Debt Equity Ratio Return On Investment 0,142 0,124 0,110 0,097 0,542 0,517 0,304 0,214 0,176 0,189 0,118 0,126 Return On Investment
lxii PT. Prasidha Aneka Niaga Tbk PT. Prioneerindo Gourmet International Tbk PT. Sierad Produce Tbk 2010 2009 2008 2007 2010 2009 2008 2007 2010 2009 2008 2007 Sales 929 592 713 600 248 227 207 164 3.643 3.243 2.332 1.632 Sales Cost Of Goods Sold 827 88 607 531 85 82 76 59 3.291 3.012 2.116 1.474 Cost Of Goods Sold Net Operating Income 46 43 63 28 23 16 14 5 140 73 74 49 Net Operating Income Trade Receivable (Net) 71 36 18 47 3 2 2 1 369 342 244 203 Trade Receivable (Net) Inventories (Net) 154 111 73 67 12 11 9 9 467 333 292 313 Inventories (Net) Current Assets 269 206 157 163 48 40 33 32 1.090 860 752 651 Current Assets Non-Current Assets 146 147 130 129 61 52 49 42 966 782 632 644 Non-Current Assets Total Assets 415 354 287 292 109 91 82 74 2.056 1.641 1.384 1.295 Total Assets Current Liabilities 194 132 56 73 39 34 30 22 569 425 329 271 Current Liabilities Non Current Liabilities 27 48 95 104 29 36 43 47 254 37 22 18 Non Current Liabilities Total Liabilities 221 180 151 177 68 70 73 69 823 462 351 289 Total Liabilities Total Equity 138 125 93 84 36 17 5 1 1.233 1.179 1.033 1.006 Total Equity Net Working Capital 74 74 100 90 10 6 3 10 521 434 423 380 Net Working Capital Working Capital Turnover 12,497 6,781 7,506 6,696 32,566 53,976 32,905 16,535 7,624 7,565 5,806 4,292 Working Capital Turnover Receivable Turnover 17,323 21,856 21,841 12,658 110,000 125,944 153,556 148,818 10,258 11,072 10,446 8,061 Receivable Turnover Inventory Turnover 6,255 0,956 8,622 7,874 7,212 8,190 8,697 6,770 8,225 9,637 7,000 4,715 Inventory Turnover Debt Equity Ratio 1,598 1,433 1,622 2,120 1,860 4,106 15,271 69,000 0,667 0,392 0,340 0,287 Debt Equity Ratio
lxiii Return On Investment 0,111 0,122 0,218 0,095 0,213 0,180 0,168 0,066 0,068 0,044 0,053 0,038 Return On Investment PT. Sekar Laut Tbk PT. SMART Tbk PT. Siantar Top Tbk 2010 2009 2008 2007 2010 2009 2008 2007 2010 2009 2008 2007 Sales 314 276 313 237 20.265 14.201 16.094 8.080 763 627 624 600 Sales Cost Of Goods Sold 252 224 256 196 17.128 12.485 12.339 5.854 630 525 534 516 Cost Of Goods Sold Net Operating Income 6 2 7 (1) 1.667 1.110 2.141 1.663 51 40 29 27 Net Operating Income Trade Receivable (Net) 131 38 36 43 1.915 1.065 820 910 112 61 69 58 Trade Receivable (Net) Inventories (Net) 50 45 44 28 2.703 2.139 1.341 1.460 146 112 177 112 Inventories (Net) Current Assets 95 88 101 82 6.268 4.591 4.709 3.767 291 186 272 204 Current Assets Non-Current Assets 105 108 100 101 6.208 5.619 5.316 4.296 358 363 355 313 Non-Current Assets Total Assets 199 196 201 183 12.476 10.210 10.026 8.063 649 549 627 517 Total Assets Current Liabilities 49 47 59 54 4.105 2.765 2.734 2.190 170 110 221 116 Current Liabilities Non Current Liabilities 32 36 41 33 2.394 2.495 2.513 2.345 32 34 42 43 Non Current Liabilities Total Liabilities 81 83 100 86 6.499 5.260 5.247 4.535 202 144 263 159 Total Liabilities Total Equity 118 113 101 96 5.830 4.796 4.615 3.528 447 405 363 359 Total Equity Net Working Capital 46 41 42 28 2.163 1.827 1.975 1.577 121 76 50 89 Net Working Capital Working Capital Turnover 7,229 6,658 8,946 8,345 10,160 7,471 9,061 5,123 7,762 9,962 8,984 6,760 Working Capital Turnover Receivable Turnover 3,730 7,529 7,947 5,486 13,599 15,064 18,607 8,883 8,776 9,603 9,833 10,386 Receivable Turnover Inventory Turnover 5,311 5,041 7,146 6,947 7,075 7,176 8,812 4,010 4,881 3,633 3,700 4,629 Inventory Turnover Debt Equity Ratio 0,684 0,729 0,997 0,895 1,115 1,097 1,137 1,285 0,452 0,356 0,724 0,443 Debt Equity Ratio
lxiv Return On Investment 0,029 0,009 0,035-0,006 0,134 0,109 0,213 0,206 0,079 0,072 0,046 0,052 Return On Investment PT. Tunas Baru Lampung Tbk 2010 2009 2008 2007 Sales 2.951 2.784 3.956 1.844 Cost Of Goods Sold 2.310 2.336 3.143 1.402 Net Operating Income 350 281 368 252 Trade Receivable (Net) 224 168 187 173 Inventories (Net) 478 247 259 437 Current Assets 1.631 985 1.120 982 Non-Current Assets 2.020 1.801 1.683 1.475 Total Assets 3.651 2.786 2.802 2.457 Current Liabilities 1.468 974 1.015 542 Non Current Liabilities 941 908 1.909 1.518 Total Liabilities 2.409 1.882 2.924 2.060 Total Equity 1.234 900 889 935 Net Working Capital 163 12 105 440 Working Capital Turnover 33,823 47,826 14,522 4,192 Receivable Turnover 15,076 15,691 21,989 10,691
lxv Inventory Turnover 6,377 9,238 9,037 3,209 Debt Equity Ratio 1,952 2,092 3,290 2,204 Return On Investment 0,096 0,101 0,131 0,103
lxvi LAMPIRAN II Hasil Pengolahan Data Dengan SPSS 18.0 Variables Entered/Removed b Model Variables Entered Variables Removed Method 1 IT, WCT, RT a Enter a. All requested variables entered. b. Dependent Variable: ROI Model Summary b Model R R Square Adjusted R Square Std. Error of the Estimate Durbin-Watson 1,380 a,144,101,134960 1,940 a. Predictors: (Constant), WCT, IT, RT b. Dependent Variable: ROI ANOVA b Model Sum of Squares df Mean Square F Sig. 1 Regression,184 3,061 3,366,024 a Residual 1,093 60,018 Total 1,277 63 a. Predictors: (Constant), IT, WCT, RT b. Dependent Variable: ROI
lxvii Model Unstandardized Coefficients Coefficients a Standardized Coefficients Collinearity Statistics B Std. Error Beta t Sig. Tolerance VIF 1 (Constant),023,038,601,550 WCT -2,053E-6,000 -,001 -,007,994,990 1,010 RT 4,841E-5,000,026,206,838,900 1,111 IT,015,005,371 2,950,005,903 1,107 a. Dependent Variable: ROI Coefficient Correlations a Model IT WCT RT 1 Correlations IT 1,000,070 -,309 WCT,070 1,000 -,092 RT -,309 -,092 1,000 Covariances IT 2,455E-5 9,646E-8-3,598E-7 WCT 9,646E-8 7,804E-8-6,034E-9 RT -3,598E-7-6,034E-9 5,534E-8 a. Dependent Variable: ROI
dimension0 dimension1 lxviii Collinearity Diagnostics a Model Dimension Variance Proportions Eigenvalue Condition Index (Constant) WCT RT IT 1 1 2,346 1,000,03,02,07,03 2,915 1,601,00,96,01,01 3,636 1,921,05,00,87,02 4,104 4,758,92,02,05,94 a. Dependent Variable: ROI Casewise Diagnostics a Case Number Std. Residual ROI Predicted Value Residual 17-3,006 -,209,19669 -,405693 36-3,212 -,377,05645 -,433451 56 3,064,542,12846,413541 a. Dependent Variable: ROI
lxix Residuals Statistics a Minimum Maximum Mean Std. Deviation N Predicted Value,03757,32877,12675,054029 64 Std. Predicted Value -1,651 3,739,000 1,000 64 Standard Error of Predicted,018,132,028,019 64 Value Adjusted Predicted Value -,56970,34581,11538,101565 64 Residual -,433451,413541,000000,131707 64 Std. Residual -3,212 3,064,000,976 64 Stud. Residual -3,285 3,168,017 1,027 64 Deleted Residual -,453398,693700,011366,168451 64 Stud. Deleted Residual -3,597 3,442,019 1,091 64 Mahal. Distance,088 59,193 2,953 8,122 64 Cook's Distance,000 6,309,125,796 64 Centered Leverage Value,001,940,047,129 64 a. Dependent Variable: ROI
lxx One-Sample Kolmogorov-Smirnov Test Unstandardized Residual N 64 Normal Parameters a,b Mean,0000000 Std. Deviation,13170745 Most Extreme Differences Absolute,157 Positive,157 Negative -,148 Kolmogorov-Smirnov Z 1,257 Asymp. Sig. (2-tailed),085
lxxi a. Test distribution is Normal. b. Calculated from data.
lxxii Runs Test Unstandardized Residual Test Value a -,00221 Cases < Test Value 32 Cases >= Test Value 32 Total Cases 64 Number of Runs 32 Z -,252 Asymp. Sig. (2-tailed),801 a. Median