Periode 2013 (Dalam Jutaan Rupiah) Lampiran 1 Data Laporan...
Transcript of Periode 2013 (Dalam Jutaan Rupiah) Lampiran 1 Data Laporan...
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LAMPIRAN
Lampiran 1 Data Laporan Keuangan Perusahaan Makanan dan Minuman
Periode 2013 (Dalam Jutaan Rupiah)
Kode
Saham
Total
Liabilities
Total
Equity
Earning
After
Tax
Total
Assets
Current
Assets
Current
Liabilities
Non
Current
Liabilities
CEKA 541352 528275 65069 1069627 847046 518962 22391
DLTA 190483 676558 270498 867041 748111 158991 31492
ICBP 8001739 13265731 2235040 21267470 11321715 4696583 3305156
INDF 39719660 38373129 3416635 78092789 32464497 19471309 20248351
MLBI 794615 987533 1171229 1782148 706252 722542 72073
MYOR 5771077 3938761 1058419 9709838 6430065 2631646 3139431
ROTI 1035351 787338 158015 1822689 363881 320197 715154
SKBM 296528 201124 58267 497653 338469 271140 25389
SKLT 162339 139650 11440 301989 155108 125712 36627
STTP 775931 694128 114437 1470059 684264 598989 176942
ULTJ 796474 2015147 325127 2811621 1565511 633794 162680
Lampiran 2 Data Laporan Keuangan Perusahaan Makanan dan Minuman
Periode 2014 (Dalam Jutaan Rupiah)
Kode
Saham
Total
Liabilities
Total
Equity
Earning
After
Tax
Total
Assets
Current
Assets
Current
Liabilities
Non
Current
Liabilities
CEKA 746599 537551 41001 1284150 1053321 718681 27918
DLTA 227474 764473 288073 991947 854176 190953 36521
ICBP 9870264 15039947 2531681 24910211 13603527 6230997 3639267
INDF 44710509 41228376 5146323 85938885 40995736 22681686 22028823
85
MLBI 1677254 553797 794883 2231051 816494 1588801 88453
MYOR 6190553 4100555 409825 10291108 6508769 3114338 3076215
ROTI 1182772 960122 188578 2142894 420316 307609 875163
SKBM 331624 317910 89116 649534 379497 256924 74700
SKLT 178207 153368 16481 331575 167419 141425 36781
STTP 882610 817594 123465 1700204 799430 538631 343979
ULTJ 651986 2265098 283361 2917084 1642102 490967 161019
Lampiran 3 Data Laporan Keuangan Perusahaan Makanan dan Minuman
Periode 2015 (Dalam Jutaan Rupiah)
Kode
Saham
Total
Liabilities
Total
Equity
Earning
After
Tax
Total
Assets
Current
Assets
Current
Liabilities
Non
Current
Liabilities
CEKA 845933 639894 10655 1485826 1253019 816471 29461
DLTA 188700 849621 192045 1036322 902007 140419 48281
ICBP 10173713 16386911 2923148 26560624 13961500 6002344 4171369
INDF 48709933 43121593 3709501 91831526 42816745 25107538 23602395
MLBI 1334373 766480 496909 2100853 709955 1215227 119146
MYOR 6148256 5194460 125023 11342716 7454347 3151495 299676
ROTI 1517789 1188535 27054 2706324 812991 395920 1121869
SKBM 420397 344087 40151 76448 341724 298417 121979
SKLT 255066 152045 20067 377111 189759 159133 65933
STTP 910759 1008809 185705 191957 875469 554491 356268
ULTJ 742490 2797506 523100 3539996 2103565 561628 180862
86
Lampiran 4 Data Laporan Keuangan Perusahaan Makanan dan Minuman
Periode 2016 (Dalam Jutaan Rupiah)
Kode
Saham
Total
Liabilities
Total
Equity
Earning
After
Tax
Total
Assets
Current
Assets
Current
Liabilities
Non
Current
Liabilities
CEKA 538044 887920 249697 1425964 1103865 504209 33835
DLTA 185423 1012374 254509 1197797 1048134 137842 47581
ICBP 10401125 18500823 3631301 28901948 15571362 6469785 3931340
INDF 38233092 43941423 5266906 82174515 28985443 19219441 19013651
MLBI 1454398 820640 982129 2275038 901258 1326261 128137
MYOR 6657166 6265256 1388676 12922422 8739783 3884051 2773115
ROTI 1476889 1442752 279777 2919641 949414 320502 1156387
SKBM 633268 368389 2255 1001657 519270 468980 164288
SKLT 272089 296151 20646 568240 222687 196303 102786
STTP 1167899 2336411 174177 2336411 921134 556752 611147
ULTJ 749966 3489233 709826 4239200 2874822 593526 156441
Lampiran 5 Data Laporan Keuangan Perusahaan Makanan dan Minuman
Periode 2017 (Dalam Jutaan Rupiah)
Kode
Saham
Total
Liabilities
Total
Equity
Earning
After
Tax
Total
Assets
Current
Assets
Current
Liabilities
Non
Current
Liabilities
CEKA 489592 903044 107421 1392636 988480 444383 45209
DLTA 196197 1144645 279773 1340843 1206576 139685 56512
ICBP 11295184 20324330 3543173 31619514 16579331 6827588 4467596
INDF 41182764 46756724 5145063 87939488 32515399 21637763 19545001
MLBI 1445173 1064905 1322067 2510078 1076845 1304114 141059
MYOR 7561503 7354346 1630954 14915850 10674200 4473628 3087875
ROTI 1739468 2820106 135364 4559574 2319937 1027177 712291
87
SKBM 599790 1023237 25880 1623027 836640 511597 88193
SKLT 328714 307570 22971 636284 267129 211493 117221
STTP 957660 1384772 216024 2342432 947986 358963 598697
ULTJ 978185 4208755 711681 5186940 3439990 820625 157560
Lampiran 6 Data Struktur Modal Perusahaan Makanan dan Minuman
Periode 2013-2017
Kode
Saham
Struktur
Modal
2013
Struktur
Modal
2014
Struktur
Modal
2015
Struktur
Modal
2016
Struktur
Modal
2017
CEKA 0,04238 0,05194 0,04604 0,03811 0,05006
DLTA 0,04655 0,04777 0,05683 0,04700 0,04937
ICBP 0,24915 0,24197 0,25455 0,21250 0,21982
INDF 0,52767 0,53431 0,54735 0,43270 0,41801
MLBI 0,07298 0,15972 0,15545 0,15614 0,13246
MYOR 0,79706 0,75019 0,05769 0,44262 0,41987
ROTI 0,90832 0,91151 0,94391 0,80152 0,25258
SKBM 0,12623 0,23497 0,35450 0,44596 0,08619
SKLT 0,26228 0,23982 0,43364 0,34707 0,38112
STTP 0,25491 0,42072 0,35316 0,26158 0,43234
ULTJ 0,08073 0,07109 0,06465 0,04484 0,03744
Mean 0,30621 0,33309 0,29707 0,29364 0,22539
Lampiran 7 Data Rasio Profitabilitas Perusahaan Industri Makanan dan
Minuman Periode 2013-2017
Kode
Saham
ROA
2013
ROA
2014
ROA
2015
ROA
2016
ROA
2017
CEKA 0,06083 0,03193 0,07171 0,17511 0,07713
DLTA 0,31198 0,29041 0,18531 0,24812 0,20865
88
ICBP 0,10509 0,10163 0,11006 0,12564 0,11206
INDF 0,04375 0,05988 0,04039 0,06409 0,06507
MLBI 0,57201 0,35628 0,23653 0,43170 0,52670
MYOR 0,07962 0,03982 0,13102 0,10746 0,10934
ROTI 0,01867 0,01880 0,01000 0,09583 0,11969
SKBM 0,11708 0,13720 0,15198 0,00225 0,25946
SKLT 0,07882 0,09704 0,05321 0,03633 0,03610
STTP 0,09778 0,07262 0,09674 0,09745 0,02222
ULTJ 0,11564 0,09714 0,14777 0,16744 0,15330
Mean 0,14557 0,11843 0,11225 0,14104 0,15361
Lampiran 8 Data Rasio Likuiditas Perusahaan Industri Makanan dan
Minuman Periode 2013-2017
Kode
Saham
CR
2013
CR
2014
CR
2015
CR
2016
CR
2017
CEKA 1,63219 1,65631 1,53468 2,18930 2,22439
DLTA 4,70537 4,47324 4,42366 7,60387 8,63784
ICBP 2,41063 2,18320 2,32601 2,33068 2,42829
INDF 1,66730 1,80744 1,02533 1,50813 1,60272
MLBI 0,65177 0,51391 0,58422 0,67955 0,82573
MYOR 2,44336 2,08994 2,36534 2,25017 2,38603
ROTI 1,13643 1,36640 2,53421 2,96227 2,25856
SKBM 1,24832 1,47708 1,14512 1,10723 1,11064
SKLT 1,23384 1,18380 1,14560 1,13441 1,26306
STTP 1,23648 1,48419 1,57887 1,65448 1,16409
ULTJ 3,47006 3,34463 3,74548 4,84364 3,19191
Mean 1,98507 1,96183 2,03714 2,56943 2,46302
89
Lampiran 9 Data Ukuran Perusahaan (Total Aset) Industri Makanan dan
Minuman Periode 2013-2017 (Dalam Jutaan Rupiah)
Kode
Saham TA 2013 TA 2014 TA 2015 TA 2016 TA 2017
CEKA 1069627 1284150 1485826 1425964 1392636
DLTA 867041 991947 1036322 1197797 1340843
ICBP 21267470 24910211 26560624 28901948 31619514
INDF 78092789 85938885 91831526 82174515 87939488
MLBI 1782148 2231051 2100853 2275038 2510078
MYOR 9709838 10291108 11342716 12922422 14915850
ROTI 1822689 2142894 2706324 2919641 4559574
SKBM 497653 649534 76448 1001657 1623027
SKLT 301989 331575 377111 568240 636284
STTP 1470059 1700204 191957 2336411 2342432
ULTJ 2811621 2917084 3539996 4239200 5186940
Rata-Rata 10881175 12126240 12840882 12723894 14006061
Lampiran 10 Data Ukuran Perusahaan (Ln Total Aset) Industri Makanan
dan Minuman Periode 2013-2017
Kode
Saham
Ln TA
2013
Ln TA
2014
Ln TA
2015
Ln TA
2016
Ln TA
2017
CEKA 13,88282 14,06561 14,21148 13,17036 14,14671
DLTA 13,67284 13,80743 14,28838 13,99599 14,10881
ICBP 17,98727 17,30788 18,84940 17,17942 17,02693
INDF 18,17341 18,26915 18,33547 17,92244 17,02922
MLBI 13,93330 14,61798 14,55785 14,63751 14,73582
MYOR 16,88650 16,14679 15,04409 16,37447 15,51793
ROTI 14,41582 14,57767 15,81110 14,88697 13,33274
SKBM 11,01766 13,38401 12,44372 13,81717 11,29980
90
SKLT 12,61815 12,71161 13,84029 13,81717 13,36340
STTP 13,20081 14,34626 14,65026 13,66413 14,66670
ULTJ 15,84927 14,88609 15,07964 14,25989 14,46165
Mean 14,69435 14,92004 15,19197 14,88414 14,51725
Lampiran 11 Perbandingan Current Liabilities, Long Term Debt, dan Total
Equity Perusahaan Industri Makanan dan Minuman Periode 2013-2017
Kode
Saham
CL/E
2013
LTD/E
2013
CL/E
2014
LTD/E
2014
CL/E
2015
LTD/E
2015
CL/E
2016
LTD/E
2016
CL/E
2017
LTD/E
2017
CEKA 0,98237 0,04238 1,33695 0,05194 1,27595 0,04604 0,56785 0,03811 0,49209 0,05006
DLTA 0,23500 0,04655 0,24978 0,04777 0,16527 0,05683 0,13616 0,04700 0,12203 0,04937
ICBP 0,35404 0,24915 0,41430 0,24197 0,36629 0,25455 0,34970 0,21250 0,33593 0,21982
INDF 0,50742 0,52767 0,55015 0,53431 0,58225 0,54735 0,43739 0,43270 0,46277 0,41801
MLBI 0,73166 0,07298 2,86892 0,15972 1,58546 0,15545 1,61613 0,15614 1,22463 0,13246
MYOR 0,66814 0,79706 0,75949 0,75019 0,60670 0,05769 0,61993 0,44262 0,60830 0,41987
ROTI 0,40668 0,90832 0,32038 0,91151 0,33312 0,94391 0,22215 0,80152 0,36423 0,25258
SKBM 1,34812 0,12623 0,80817 0,23497 0,86727 0,35450 1,27305 0,44596 0,49998 0,08619
SKLT 0,90019 0,26228 0,92213 0,23982 1,04662 0,43364 0,66285 0,34707 0,68763 0,38112
STTP 0,86294 0,25491 0,65880 0,42072 0,54965 0,35316 0,23829 0,26158 0,25922 0,43234
ULTJ 0,31452 0,08073 0,21675 0,07109 0,20076 0,06465 0,17010 0,04484 0,19498 0,03744
Lampiran 12 Free Cash Flow Perusahaan Industri Makanan dan Minuman
yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017 (Dalam Jutaan
Rupiah)
Kode
Saham
FCF
2013
FCF
2014
FCF
2015
FCF
2016
FCF
2017
CEKA 29613 27713 10820 20679 12815
DLTA 433776 415161 494886 658666 845324
ICBP 5378688 7225802 7543475 8371980 8796690
INDF 13518710 14157805 12962041 13362236 13689998
91
MLBI 145511 145951 344615 403231 223054
MYOR 1860492 712923 1682075 1543129 2201859
ROTI 101142 162584 515237 610989 1895070
SKBM 91980 125051 107598 94528 278615
SKLT -30565 -44802 -49614 -59493 -100212
STTP 10333 9166 9815 25399 69955
ULTJ 611625 489285 849123 1521372 2120400
Mean 2013755 2129694 2224552 2413883 2730324
Lampiran 13 Output Eviews 9
1. Uji Normalitas
0
2
4
6
8
10
-0.4 -0.2 0.0 0.2 0.4 0.6
Series: Standardized Residuals
Sample 2013 2017
Observations 55
Mean -4.19e-16
Median 0.018200
Maximum 0.564167
Minimum -0.409229
Std. Dev. 0.224177
Skewness 0.642134
Kurtosis 3.262312
Jarque-Bera 3.937431
Probability 0.139636
2. Uji Multikolinearitas
X1 X2 X3
X1 1.000000 0.100131 -0.219013
X2 0.100131 1.000000 0.025348
X3 -0.219013 0.025348 1.000000
92
3. Uji Heteroskedastisitas
-.6
-.4
-.2
.0
.2
.4
.6
-0.2
0.0
0.2
0.4
0.6
0.8
1.0
_C
EK
A -
13
_C
EK
A -
15
_C
EK
A -
17
_D
LT
A -
14
_D
LT
A -
16
_IC
BP
- 1
3
_IC
BP
- 1
5
_IC
BP
- 1
7
_IN
DF
- 1
4
_IN
DF
- 1
6
_M
LB
I -
13
_M
LB
I -
15
_M
LB
I -
17
_M
YO
R -
14
_M
YO
R -
16
_R
OT
I -
13
_R
OT
I -
15
_R
OT
I -
17
_S
KB
M -
14
_S
KB
M -
16
_S
KLT
- 1
3
_S
KLT
- 1
5
_S
KLT
- 1
7
_S
TT
P -
14
_S
TT
P -
16
_U
LT
J -
13
_U
LT
J -
15
_U
LT
J -
17
Residual Actual Fitted
4. Uji Autokorelasi
Residual Cross-Section Dependence Test
Null hypothesis: No cross-section dependence (correlation) in
residuals
Equation: Untitled
Periods included: 5
Cross-sections included: 11
Total panel observations: 55
Note: non-zero cross-section means detected in data
Cross-section means were removed during computation of
correlations
Test Statistic d.f. Prob.
Breusch-Pagan LM 69.21551 55 0.0941
93
Pesaran scaled LM 0.306587 0.7592
Pesaran CD -0.558262 0.5767
5. Common Effect Model
Dependent Variable: Y
Method: Panel Least Squares
Date: 01/15/19 Time: 17:16
Sample: 2013 2017
Periods included: 5
Cross-sections included: 11
Total panel (balanced) observations: 55
Variable Coefficient Std. Error t-Statistic Prob.
C -0.035057 0.252182 -0.139016 0.8900
X1 -0.870992 0.241055 -3.613246 0.0007
X2 -0.041258 0.018032 -2.288115 0.0263
X3 0.035974 0.016219 2.218065 0.0310
R-squared 0.366639 Mean dependent var 0.291079
Adjusted R-squared 0.329383 S.D. dependent var 0.251489
S.E. of regression 0.205948 Akaike info criterion
-
0.252441
Sum squared resid 2.163138 Schwarz criterion
-
0.106454
Log likelihood 10.94214 Hannan-Quinn criter.
-
0.195987
F-statistic 9.840935 Durbin-Watson stat 0.519427
Prob(F-statistic) 0.000032
94
6. Fixed Effect Model
Dependent Variable: Y
Method: Panel EGLS (Cross-section weights)
Date: 01/15/19 Time: 17:11
Sample: 2013 2017
Periods included: 5
Cross-sections included: 11
Total panel (balanced) observations: 55
Linear estimation after one-step weighting matrix
Variable Coefficient Std. Error t-Statistic Prob.
C -1.010082 0.210437 -4.799931 0.0000
X1 -0.176931 0.135638 -1.304432 0.1994
X2 -0.005635 0.009738 -0.578627 0.5660
X3 0.090106 0.013526 6.661855 0.0000
Effects Specification
Cross-section fixed (dummy variables)
Weighted Statistics
R-squared 0.946769 Mean dependent var 0.466931
Adjusted R-squared 0.929891 S.D. dependent var 0.449404
S.E. of regression 0.091501 Sum squared resid 0.343270
F-statistic 56.09426 Durbin-Watson stat 2.648624
Prob(F-statistic) 0.000000
Unweighted Statistics
R-squared 0.854979 Mean dependent var 0.291079
Sum squared resid 0.495296 Durbin-Watson stat 1.863387
95
7. Random Effect Model
Dependent Variable: Y
Method: Panel EGLS (Cross-section random effects)
Date: 01/15/19 Time: 17:13
Sample: 2013 2017
Periods included: 5
Cross-sections included: 11
Total panel (balanced) observations: 55
Swamy and Arora estimator of component variances
Variable Coefficient Std. Error t-Statistic Prob.
C -0.919104 0.345843 -2.657572 0.0105
X1 -0.587998 0.268084 -2.193334 0.0329
X2 -0.022049 0.020389 -1.081382 0.2846
X3 0.090129 0.021773 4.139522 0.0001
Effects Specification
S.D. Rho
Cross-section random 0.205883 0.7921
Idiosyncratic random 0.105480 0.2079
Weighted Statistics
R-squared 0.411511 Mean dependent var 0.065008
Adjusted R-squared 0.376893 S.D. dependent var 0.135470
S.E. of regression 0.106936 Sum squared resid 0.583202
F-statistic 11.88752 Durbin-Watson stat 1.613662
Prob(F-statistic) 0.000005
Unweighted Statistics
96
R-squared 0.205410 Mean dependent var 0.291079
Sum squared resid 2.713791 Durbin-Watson stat 0.346781
8. Chow Test
Redundant Fixed Effects Tests
Equation: Untitled
Test cross-section fixed effects
Effects Test Statistic d.f. Prob.
Cross-section F 21.060505 (10,41) 0.0000
Cross-section fixed effects test equation:
Dependent Variable: Y
Method: Panel EGLS (Cross-section weights)
Date: 01/15/19 Time: 17:11
Sample: 2013 2017
Periods included: 5
Cross-sections included: 11
Total panel (balanced) observations: 55
Use pre-specified GLS weights
Variable Coefficient Std. Error t-Statistic Prob.
C -0.124390 0.122528 -1.015195 0.3148
X1 -0.619010 0.112052 -5.524330 0.0000
X2 -0.038118 0.008410 -4.532675 0.0000
X3 0.037945 0.007726 4.911386 0.0000
Weighted Statistics
97
R-squared 0.673336 Mean dependent var 0.466931
Adjusted R-squared 0.654120 S.D. dependent var 0.449404
S.E. of regression 0.203236 Sum squared resid 2.106549
F-statistic 35.04121 Durbin-Watson stat 0.604901
Prob(F-statistic) 0.000000
Unweighted Statistics
R-squared 0.345857 Mean dependent var 0.291079
Sum squared resid 2.234117 Durbin-Watson stat 0.488219
9. Hausman Test
Correlated Random Effects - Hausman Test
Equation: Untitled
Test cross-section random effects
Test Summary
Chi-Sq.
Statistic Chi-Sq. d.f. Prob.
Cross-section random 4.417440 3 0.2198
Cross-section random effects test comparisons:
Variable Fixed Random Var(Diff.) Prob.
X1 -0.397228 -0.587998 0.020595 0.1837
X2 -0.015992 -0.022049 0.000106 0.5570
X3 0.119493 0.090129 0.000218 0.0466
Cross-section random effects test equation:
98
Dependent Variable: Y
Method: Panel Least Squares
Date: 01/15/19 Time: 17:13
Sample: 2013 2017
Periods included: 5
Cross-sections included: 11
Total panel (balanced) observations: 55
Variable Coefficient Std. Error t-Statistic Prob.
C -1.393851 0.412001 -3.383122 0.0016
X1 -0.397228 0.304079 -1.306333 0.1987
X2 -0.015992 0.022849 -0.699914 0.4879
X3 0.119493 0.026303 4.542880 0.0000
Effects Specification
Cross-section fixed (dummy variables)
R-squared 0.866435 Mean dependent var 0.291079
Adjusted R-squared 0.824085 S.D. dependent var 0.251489
S.E. of regression 0.105480 Akaike info criterion
-
1.445254
Sum squared resid 0.456170 Schwarz criterion
-
0.934296
Log likelihood 53.74449 Hannan-Quinn criter.
-
1.247663
F-statistic 20.45889 Durbin-Watson stat 2.072083
Prob(F-statistic) 0.000000
99
10. Uji t
Dependent Variable: Y
Method: Panel EGLS (Cross-section random effects)
Date: 01/15/19 Time: 17:13
Sample: 2013 2017
Periods included: 5
Cross-sections included: 11
Total panel (balanced) observations: 55
Swamy and Arora estimator of component variances
Variable Coefficient Std. Error t-Statistic Prob.
C -0.919104 0.345843 -2.657572 0.0105
X1 -0.587998 0.268084 -2.193334 0.0329
X2 -0.022049 0.020389 -1.081382 0.2846
X3 0.090129 0.021773 4.139522 0.0001
Effects Specification
S.D. Rho
Cross-section random 0.205883 0.7921
Idiosyncratic random 0.105480 0.2079
Weighted Statistics
R-squared 0.411511 Mean dependent var 0.065008
Adjusted R-squared 0.376893 S.D. dependent var 0.135470
S.E. of regression 0.106936 Sum squared resid 0.583202
F-statistic 11.88752 Durbin-Watson stat 1.613662
Prob(F-statistic) 0.000005
Unweighted Statistics
100
R-squared 0.205410 Mean dependent var 0.291079
Sum squared resid 2.713791 Durbin-Watson stat 0.346781
11. Tabel t