ΔPersediaan = Persediaan t+1 - Persediaan t

Transcript

1 Lampiran 4 Data Perhitungan Perubahan Persediaan ΔPersediaan = Persediaan t+1 - Persediaan t No Kode Perusahaan 2011 Persediaan t+1 (2012) Persediaan t (2011) ΔPersediaan a b a-b 1 ADES AISA AMFG ARNA ASII AUTO BUDI CPIN DLTA DVLA EKAD HMSP ICBP IGAR INDF INTP KAEF KLBF LION LMSH MERK PRAS ROTI SCCO SKLT SMCB SMGR SMSM SQBB STTP

2 31 TCID TOTO TRST TSPC UNVR Sumber : No Kode Perusahaan 2012 Persediaan t+1 (2013) Persediaan t (2012) ΔPersediaan a b a-b 1 ADES AISA AMFG ARNA ASII AUTO BUDI CPIN DLTA DVLA EKAD HMSP ICBP IGAR INDF INTP KAEF KLBF LION LMSH MERK PRAS ROTI SCCO SKLT SMCB SMGR SMSM SQBB

3 30 STTP TCID TOTO TRST TSPC UNVR Sumber : No Kode Perusahaan 2013 Persediaan t+1 (2014) Persediaan t (2013) ΔPersediaan a b a-b 1 ADES AISA AMFG ARNA ASII AUTO BUDI CPIN DLTA DVLA EKAD HMSP ICBP IGAR INDF INTP KAEF KLBF LION LMSH MERK PRAS ROTI SCCO SKLT SMCB SMGR SMSM

4 29 SQBB STTP TCID TOTO TRST TSPC UNVR Sumber : No Kode Perusahaan 2014 Persediaan t+1 (2015) Persediaan t (2014) ΔPersediaan a b a-b 1 ADES AISA AMFG ARNA ASII AUTO BUDI CPIN DLTA DVLA EKAD HMSP ICBP IGAR INDF INTP KAEF KLBF LION LMSH MERK PRAS ROTI SCCO SKLT SMCB SMGR

5 28 SMSM SQBB STTP TCID TOTO TRST TSPC UNVR Sumber : No Kode Perusahaan 2015 Persediaan t+1 (2016) Persediaan t (2015) ΔPersediaan a b a-b 1 ADES AISA AMFG ARNA ASII AUTO BUDI CPIN DLTA DVLA EKAD HMSP ICBP IGAR INDF INTP KAEF KLBF LION LMSH MERK PRAS ROTI SCCO SKLT SMCB

6 27 SMGR SMSM SQBB STTP TCID TOTO TRST TSPC UNVR Sumber :

7 Lampiran 5 Data Perhitungan Perubahan Hutang ΔHutang = Hutang t+1 Hutang t No Kode Perusahaan 2011 Hutang t+1 (2012) Hutang t (2011) ΔHutang a b a-b 1 ADES AISA AMFG ARNA ASII AUTO BUDI CPIN DLTA DVLA EKAD HMSP ICBP IGAR INDF INTP KAEF KLBF LION LMSH MERK PRAS ROTI SCCO SKLT SMCB SMGR SMSM SQBB STTP

8 31 TCID TOTO TRST TSPC UNVR Sumber : No Kode Perusahaan 2012 Hutang t+1 (2013) Hutang t (2012) ΔHutang a b a-b 1 ADES AISA AMFG ARNA ASII AUTO BUDI CPIN DLTA DVLA EKAD HMSP ICBP IGAR INDF INTP KAEF KLBF LION LMSH MERK PRAS ROTI SCCO SKLT SMCB SMGR SMSM SQBB

9 30 STTP TCID TOTO TRST TSPC UNVR Sumber : No Kode Perusahaan 2013 Huntang t+1 (2014) Hutang t (2013) ΔHutang a b a-b 1 ADES AISA AMFG ARNA ASII AUTO BUDI CPIN DLTA DVLA EKAD HMSP ICBP IGAR INDF INTP KAEF KLBF LION LMSH MERK PRAS ROTI SCCO SKLT SMCB SMGR SMSM

10 29 SQBB STTP TCID TOTO TRST TSPC UNVR Sumber : No Kode Perusahaan 2014 Hutang t+1 (2015) Hutang t (2014) ΔHutang a b a-b 1 ADES AISA AMFG ARNA ASII AUTO BUDI CPIN DLTA DVLA EKAD HMSP ICBP IGAR INDF INTP KAEF KLBF LION LMSH MERK PRAS ROTI SCCO SKLT SMCB SMGR

11 28 SMSM SQBB STTP TCID TOTO TRST TSPC UNVR Sumber : No Kode Perusahaan 2015 Hutang t+1 (2016) Hutang t (2015) ΔHutang a b a-b 1 ADES AISA AMFG ARNA ASII AUTO BUDI CPIN DLTA DVLA EKAD HMSP ICBP IGAR INDF INTP KAEF KLBF LION LMSH MERK PRAS ROTI SCCO SKLT SMCB

12 27 SMGR SMSM SQBB STTP TCID TOTO TRST TSPC UNVR Sumber :

13 Lampiran 7 Data Hasil Output SPSS Statistik Deskriptif FREQUENCIES VARIABLES=X1 X2 X3 Y /STATISTICS=STDDEV MINIMUM MAXIMUM MEAN /ORDER=ANALYSIS. Frequencies [DataSet0] Statistics Perubahan Perubahan Laba Bersih Persediaan Hutang Usaha Arus Kas Operasi N Valid Missing Mean Std. Deviation Minimum Maximum

14 Lampiran 8 Data Hasil Output SPSS Uji Normalitas NPAR TESTS /K-S(NORMAL)=X1 X2 X3 Y /MISSING ANALYSIS. NPar Tests [DataSet0] One-Sample Kolmogorov-Smirnov Test Laba Bersih Perubahan Persediaan Perubahan Hutang Arus Kas Masa Mendatang N Normal Mean Parameters a Std. Deviation Most Extreme Differences Absolute Positive Negative Kolmogorov-Smirnov Z Asymp. Sig. (2-tailed) a. Test distribution is Normal.

15 Lampiran 9 Data Hasil Output SPSS Uji Autokorelasi REGRESSION /MISSING LISTWISE /STATISTICS COEFF OUTS R ANOVA /CRITERIA=PIN(.05) POUT(.10) /NOORIGIN /DEPENDENT Y /METHOD=ENTER X1 X2 X3 /RESIDUALS DURBIN /SAVE ZRESID. Regression [DataSet0] Variables Entered/Removed b Model Variables Entered Variables Removed Method 1 Perubahan Hutang, Laba Bersih, Perubahan Persediaan a a. All requested variables entered.. Enter b. Dependent Variable: Arus Kas Masa Mendatang Model Summary b Adjusted R Std. Error of the Model R R Square Square Estimate Durbin-Watson a E a. Predictors: (Constant), Perubahan Hutang, Perubahan Persediaan, Laba Bersih b. Dependent Variable: Arus Kas Masa Mendatang ANOVA b Model Sum of Squares df Mean Square F Sig. 1 Regression 1.732E E a Residual 2.460E E24 Total 1.978E a. Predictors: (Constant), Perubahan Hutang, Perubahan Persediaan, Laba Bersih b. Dependent Variable: Arus Kas Masa Mendatang

16 Coefficients a Standardized Unstandardized Coefficients Coefficients Model B Std. Error Beta t Sig. 1 (Constant) 2.666E E Laba Bersih Perubahan Persediaan Perubahan Hutang a. Dependent Variable: Arus Kas Masa Mendatang Residuals Statistics a Minimum Maximum Mean Std. Deviation N Predicted Value 9.60E E E E Residual E E E Std. Predicted Value Std. Residual a. Dependent Variable: Arus Kas Masa Mendatang

17 Lampiran 10 Data Hasil Output SPSS Uji Multikolonearitas REGRESSION /MISSING LISTWISE /STATISTICS COEFF OUTS R ANOVA COLLIN TOL /CRITERIA=PIN(.05) POUT(.10) /NOORIGIN /DEPENDENT Y /METHOD=ENTER X1 X2 X3 /SAVE RESID. Regression [DataSet0] Variables Entered/Removed b Model Variables Entered Variables Removed Method 1 Perubahan Hutang, Laba Bersih,. Enter Perubahan Persediaan a a. All requested variables entered. b. Dependent Variable: Arus Kas Masa Mendatang Model Summary Model R R Square Adjusted R Square Std. Error of the Estimate a E12 a. Predictors: (Constant), Perubahan Hutang, Perubahan Persediaan, Laba Bersih ANOVA b Model Sum of Squares df Mean Square F Sig. 1 Regression 1.732E E a Residual 2.460E E24 Total 1.978E a. Predictors: (Constant), Perubahan Hutang, Perubahan Persediaan, Laba Bersih b. Dependent Variable: Arus Kas Masa Mendatang

18 Coefficients a Unstandardized Coefficients Standardized Coefficients Collinearity Statistics Model B Std. Error Beta t Sig. Tolerance VIF 1 (Constant) 2.666E E Laba Bersih Perubahan Persediaan Perubahan Hutang a. Dependent Variable: Arus Kas Masa Mendatang Collinearity Diagnostics a Variance Proportions Perubahan Perubahan Model Dimension Eigenvalue Condition Index (Constant) Laba Bersih Persediaan Hutang a. Dependent Variable: Arus Kas Masa Mendatang

19 Lampiran 11 Data Hasil Output SPSS Uji Heteroskedastisitas REGRESSION /MISSING LISTWISE /STATISTICS COEFF OUTS R ANOVA /CRITERIA=PIN(.05) POUT(.10) /NOORIGIN /DEPENDENT ABSResidual /METHOD=ENTER X1 X2 X3. Regression [DataSet0] Variables Entered/Removed b Model Variables Entered Variables Removed Method 1 Perubahan Hutang, Laba Bersih, Perubahan Persediaan a. Enter a. All requested variables entered. b. Dependent Variable: ABSResidual Model Summary b Model R R Square Adjusted R Square Std. Error of the Estimate a E11 a. Predictors: (Constant), Perubahan Hutang, Perubahan Persediaan, Laba Bersih b. Dependent Variable: ABSResidual ANOVA b Model Sum of Squares df Mean Square F Sig. 1 Regression 1.049E E a Residual 8.011E E23 Total 1.850E a. Predictors: (Constant), Perubahan Hutang, Perubahan Persediaan, Laba Bersih b. Dependent Variable: ABSResidual

20 Coefficients a Unstandardized Coefficients Standardized Coefficients Model B Std. Error Beta t Sig. 1 (Constant) 2.684E E Laba Bersih Perubahan Persediaan Perubahan Hutang a. Dependent Variable: ABSResidual Residuals Statistics a Minimum Maximum Mean Std. Deviation N Predicted Value E E E E Residual E E E Std. Predicted Value Std. Residual a. Dependent Variable: ABSResidual

21 Lampiran 12 Data Hasil Output SPSS Analisis Regresi Linier, Uji T, Uji F dan Koefisien Determinasi REGRESSION /MISSING LISTWISE /STATISTICS COEFF OUTS R ANOVA /CRITERIA=PIN(.05) POUT(.10) /NOORIGIN /DEPENDENT Y /METHOD=ENTER X1 X2 X3. Regression [DataSet0] Variables Entered/Removed b Variables Model Variables Entered Removed Method 1 Perubahan Hutang, Perubahan Persediaan, Laba Bersih a. Enter a. All requested variables entered. b. Dependent Variable: Arus Kas Masa Mendatang Model Summary Model R R Square Adjusted R Square Std. Error of the Estimate a E12 a. Predictors: (Constant), Perubahan Hutang, Perubahan Persediaan, Laba Bersih ANOVA b Model Sum of Squares df Mean Square F Sig. 1 Regression 1.732E E a Residual 2.460E E24 Total 1.978E a. Predictors: (Constant), Perubahan Hutang, Perubahan Persediaan, Laba Bersih b. Dependent Variable: Arus Kas Masa Mendatang

22 Coefficients a Standardized Unstandardized Coefficients Coefficients Model B Std. Error Beta t Sig. 1 (Constant) 2.666E E Laba Bersih Perubahan Persediaan Perubahan Hutang Usaha a. Dependent Variable: Arus Kas Masa Mendatang

23 Lampiran 13 Sampel Laporan Keuangan Perusahaan