LAMPIRAN - UNJrepository.unj.ac.id/5122/8/LAMPIRAN.pdf · 106 Lampiran 6 – Data S-Score Tahun 2018 NO KODE PERUSAHAAN A (WC/TA) B EBIT/TA C EBT/CA D S/TA S-Score A+B+C+D FD 1 ACES

100

LAMPIRAN

101

Lampiran 1 – Daftar Sampel Perusahaan

No Kode Nama Perusahaan

1 ACES PT Ace Hardware Indonesia Tbk

2 AMRT PT Sumber Alfaria Trijaya Tbk

3 DNET PT Indoritel Makmur Internasional Tbk

4 ERAA PT Erajaya Swasembada Tbk

5 GLOB PT Global Teleshop Tbk

6 HERO PT Hero Supermarket Tbk

7 LPPF PT Matahari Department Store Tbk

8 MAPI PT Mitra Adiperkasa Tbk

9 MPPA PT Matahari Putra Prima Tbk

10 PTSP PT Pioneerindo Gourmet International Tbk

11 RALS PT Ramayana Lestari Sentosa Tbk

12 RANC PT Supra Boga Lestari Tbk

13 TELE PT Tiphone Mobile Indonesia Tbk

14 TRIO PT Trikomsel Oke Tbk

102

Lampiran 2 – Daftar Kondisi Perusahaan Berdasarkan Nilai Springate

2015 2016 2017 2018

Bangkrut Sehat Bangkrut Sehat Bangkrut Sehat Bangkrut Sehat

HERO ACES TRIO ACES

DNET ACES

GLOB ACES

PTSP AMRT

AMRT

GLOB AMRT

HERO AMRT

TRIO DNET

DNET

HERO LPPF

MPPA DNET

ERAA

ERAA

MPPA MAPI

TRIO ERAA

GLOB

GLOB

TRIO PTSP

LPPF

LPPF

HERO

RALS

MAPI

MAPI

LPPF

RANC

PTSP

MPPA

MAPI

TELE

RALS

RALS

MPPA

RANC

RANC

PTSP

TELE

TELE

RALS

RANC

TELE

Sumber: Data diolah oleh peneliti, 2019

103

Lampiran 3 – Data S-Score Tahun 2015

NO KODE

PERUSAHAAN

A

(WC/TA)

B

EBIT/TA

C

EBT/CA

D

S/TA

S-Score

A+B+C+D FD

1 ACES 0.6289 0.2353 1.7866 1.4368 3.124 0

2 AMRT 0.047 0.0753 0.0831 3.1762 1.605 0

3 DNET 0.0362 0.0495 23.642 0.0537 15.814 0

4 ERAA 0.1367 0.0612 0.0728 2.565 1.403 0

5 GLOB 16.581 8.6922 2.7006 20.425 53.716 0

6 HERO 0.0704 -0.036 -0.052 1.8402 0.665 1

7 LPPF -0.043 0.601 0.9204 2.3158 3.335 0

8 MAPI 0.2537 0.0551 0.045 1.3533 1.001 0

9 MPPA 0.1484 0.0509 0.0966 2.2879 1.288 0

10 PTSP 0.0001 0.0346 0.0166 1.3964 0.676 1

11 RALS 0.3476 0.0548 0.2938 1.2094 1.204 0

12 RANC 0.1374 -0.021 -0.076 2.658 1.090 0

13 TELE 0.7164 0.1089 0.3984 3.0917 2.572 0

14 TRIO -4.283 -10.68 -2.364 8.0208 -35.566 1


104


NO KODE

PERUSAHAAN

A

(WC/TA)

B

EBIT/TA

C

EBT/CA

D

S/TA

S-Score

A+B+C+D FD

1 ACES 0.6522 0.236 2.2208 1.309 3.386 0

2 AMRT -0.061 0.0653 0.0597 2.8811 1.330 0

3 DNET 0.0157 0.0469 22.859 0.054 15.269 0

4 ERAA 0.1661 0.0719 0.0975 2.7674 1.563 0

5 GLOB -2.902 1.1771 0.4663 7.5465 3.951 0

6 HERO 0.113 -0.0045 0.0936 1.8269 0.895 0

7 LPPF 0.0794 0.5215 0.9785 2.0369 3.143 0

8 MAPI 0.2279 0.0831 0.096 1.3244 1.083 0

9 MPPA 0.1147 0.0264 0.0303 2.0185 1.027 0

10 PTSP -0.025 0.0608 0.0891 1.633 0.873 0

11 RALS 0.3274 0.0792 0.3551 1.2604 1.319 0

12 RANC 0.2095 0.0709 0.1954 2.8617 1.707 0

13 TELE 0.7577 0.1235 0.5085 3.3242 2.825 0

14 TRIO -9.244 -0.8478 -0.1034 3.9941 -10.595 1


105


NO KODE

PERUSAHAAN

A

(WC/TA)

B

EBIT/TA

C

EBT/CA

D

S/TA

S-Score

A+B+C+D FD

1 ACES 0.6503 0.21917 2.00745 1.3272 3.198 0

2 AMRT -0.069 0.04735 0.02921 2.80639 1.216 0

3 DNET 0.1616 0.01833 0.48597 0.02984 0.555 1

4 ERAA 0.18435 0.06762 0.09501 2.73048 1.552 0

5 GLOB -3.5319 -0.4113 -0.051 10.2206 -0.846 1

6 HERO 0.07378 -0.044 -0.1257 1.77012 0.566 1

7 LPPF 0.06687 0.4379 0.91783 1.84691 2.758 0

8 MAPI 0.19551 0.09807 0.13089 1.42715 1.160 0

9 MPPA -0.2562 -0.2873 -0.4307 2.31484 -0.504 1

10 PTSP -0.0401 0.07159 0.1309 1.7526 0.966 0

11 RALS 0.41801 0.07702 0.44495 1.14939 1.420 0

12 RANC 0.22538 0.05376 0.15588 2.72328 1.589 0

13 TELE 0.68182 0.11788 0.27131 3.19028 2.519 0

14 TRIO -1.8646 -0.2853 -0.1862 7.6231 0.130 1


106


NO KODE

PERUSAHAAN

A

(WC/TA)

B

EBIT/TA

C

EBT/CA

D

S/TA

S-Score

A+B+C+D FD

1 ACES 0.65121 0.23096 1.90587 1.36055 3.182 0

2 AMRT 0.07507 0.06331 0.07793 3.01441 1.529 0

3 DNET 0.30105 0.0223 0.95654 0.03807 1.025 0

4 ERAA 0.18238 0.12044 0.15543 2.73945 1.756 0

5 GLOB -6.3551 -0.0506 -0.0815 13.8363 -1.221 1

6 HERO 0.1268 -0.0239 -0.5782 2.06803 0.503 1

7 LPPF 0.05452 0.31111 0.57497 2.03423 2.204 0

8 MAPI 0.14992 0.11918 0.21654 1.49779 1.262 0

9 MPPA -0.0862 -0.1933 -0.3708 2.22362 -0.037 1

10 PTSP 0.02135 0.11256 0.2948 2.03455 1.376 0

11 RALS 0.47003 0.11576 0.65609 1.0947 1.710 0

12 RANC 0.21627 0.05624 0.17173 2.60577 1.551 0

13 TELE 0.73667 0.12003 0.41608 3.51874 2.809 0

14 TRIO -3.6193 -0.2678 -0.0148 8.63286 -1.107 1


107

Lampiran 7 – Data NPM = Earning After Tax/Sales (Profitabilitas)

NO KODE NPM 2015 NPM 2016 NPM 2017 NPM 2018

1 ACES 0.15041 0.11975 0.13146 0.13485

2 AMRT 0.00962 0.00987 0.00419 0.01000

3 DNET 0.97461 0.88364 0.00053 0.51148

4 ERAA 0.01149 0.01274 0.01433 0.02560

5 GLOB -0.44633 -0.20987 -0.02360 -0.04157

6 HERO -0.01004 0.00882 -0.01469 -0.09639

7 LPPF 0.19772 0.20407 0.23710 0.10711

8 MAPI 0.00235 0.01473 0.02147 0.04302

9 MPPA 0.01607 0.00284 -0.09898 -0.08401

10 PTSP -0.00385 0.00952 0.01910 0.03147

11 RALS 0.06074 0.06974 0.07231 0.10229

12 RANC -0.01055 0.01916 0.01721 0.02121

13 TELE 0.01682 0.01717 0.01498 0.01514

14 TRIO -1.35765 -0.29401 -0.09363 -0.01022


108

Lampiran 8 – Data CR = Current Asset/Current Liabilities (Likuiditas)

NO KODE CR 2015 CR 2016 CR 2017 CR 2018

1 ACES 5.98463 7.26115 7.02261 6.49116

2 AMRT 1.10178 0.89605 0.88421 1.14956

3 DNET 17.21012 8.44517 6.20491 15.62408

4 ERAA 1.24236 1.31333 1.32402 1.29883

5 GLOB 0.09649 0.15891 0.13143 0.08566

6 HERO 1.23201 1.42939 1.27143 1.36696

7 LPPF 0.93191 1.14901 1.13901 1.10022

8 MAPI 1.73109 1.58234 1.48937 1.34950

9 MPPA 1.31798 1.23054 0.64131 0.85639

10 PTSP 1.00046 0.92863 0.89046 1.06827

11 RALS 2.28118 2.16157 2.95001 3.25451

12 RANC 1.33489 1.59395 1.59960 1.56074

13 TELE 5.06361 5.98915 3.87935 5.18859

14 TRIO 0.07652 0.05446 0.25993 0.15481


109

Lampiran 9 – Data DR = Total Debt/Total Asset (Leverage)

NO KODE DR 2015 DR 2016 DR 2017 DR 2018

1 ACES 0.19547 0.18289 0.20737 0.20404

2 AMRT 0.68082 0.72812 0.76029 0.72852

3 DNET 0.00762 0.01268 0.22286 0.37783

4 ERAA 0.58907 0.54083 0.58230 0.61952

5 GLOB 5.53651 10.11578 12.24829 19.97014

6 HERO 0.33146 0.27104 0.29395 0.37156

7 LPPF 0.71559 0.61817 0.57107 0.63946

8 MAPI 0.68629 0.70014 0.62869 0.52012

9 MPPA 0.58325 0.63745 0.78365 0.76100

10 PTSP 0.53381 0.53249 0.51830 0.46588

11 RALS 0.27128 0.28182 0.28569 0.26999

12 RANC 0.46236 0.40225 0.42713 0.44243

13 TELE 0.60506 0.60984 0.59503 0.53369

14 TRIO 8.90763 16.83442 14.40866 19.51133


110

Lampiran 10 – Data Kep_Man = Kepman/ Total Saham

(Kepemilikan Manajerial)

NO KODE Kep_Man

2015

Kep_Man

2016

Kep_Man

2017

Kep_Man

2018

1 ACES 0.00001 0.00001 0.00001 0.00001

2 AMRT 0.00000 0.00010 0.01878 0.01552

3 DNET 0.00000 0.00000 0.30163 0.25298

4 ERAA 0.00352 0.00352 0.00310 0.00282

5 GLOB 0.00000 0.00000 0.00000 0.00000

6 HERO 0.00000 0.00000 0.00000 0.00000

7 LPPF 0.00001 0.00001 0.00000 0.00000

8 MAPI 0.00000 0.00000 0.00000 0.00000

9 MPPA 0.00000 0.00000 0.00001 0.00005

10 PTSP 0.00000 0.00000 0.10676 0.10676

11 RALS 0.03664 0.03664 0.07927 0.07927

12 RANC 0.04108 0.04631 0.04695 0.05182

13 TELE 0.00000 0.00000 0.00000 0.00000

14 TRIO 0.00000 0.00000 0.00000 0.00000


111

Lampiran 11 – Data Kep_Ins = Kep Ins/Total Saham

(Kepemilikan Institusional)

NO KODE Kep_Ins

2015

Kep_Ins

2016

Kep_Ins

2017

Kep_Ins

2018

1 ACES 0.59970 0.59970 0.59970 0.59970

2 AMRT 0.52541 0.52541 0.52541 0.52541

3 DNET 0.97122 0.92434 0.67459 0.67177

4 ERAA 0.59965 0.59965 0.59965 0.54514

5 GLOB 0.89687 0.89687 0.89687 0.89687

6 HERO 0.86567 0.87086 0.87148 0.83714

7 LPPF 0.20478 0.17478 0.17478 0.17478

8 MAPI 0.56000 0.56000 0.51491 0.51000

9 MPPA 0.76318 0.76318 0.76318 0.83120

10 PTSP 0.85419 0.86887 0.64107 0.64053

11 RALS 0.55877 0.61468 0.61982 0.61982

12 RANC 0.68519 0.74191 0.75042 0.75042

13 TELE 0.83168 0.76347 0.75002 0.82621

14 TRIO 0.90975 0.95887 0.91690 0.93103


112

Lampiran 12 – Data Tabulasi

Tahun Kode FD NPM CR DR Kep_Man Kep_Ins

2015 ACES 0.00 0.15041 5.98463 0.19547 0.00001 0.59970

2016 ACES 0.00 0.11975 7.26115 0.18289 0.00001 0.59970

2017 ACES 0.00 0.13146 7.02261 0.20737 0.00001 0.59970

2018 ACES 0.00 0.13485 6.49116 0.20404 0.00001 0.59970

2015 AMRT 0.00 0.00962 1.10178 0.68082 0.00000 0.52541

2016 AMRT 0.00 0.00987 0.89605 0.72812 0.00010 0.52541

2017 AMRT 0.00 0.00419 0.88421 0.76029 0.01878 0.52541

2018 AMRT 0.00 0.01000 1.14956 0.72852 0.01552 0.52541

2015 DNET 0.00 0.97461 17.21012 0.00762 0.00000 0.97122

2016 DNET 0.00 0.88364 8.44517 0.01268 0.00000 0.92434

2017 DNET 1.00 0.00053 6.20491 0.22286 0.30163 0.67459

2018 DNET 0.00 0.51148 15.62408 0.37783 0.25298 0.67177

2015 ERAA 0.00 0.01149 1.24236 0.58907 0.00352 0.59965

2016 ERAA 0.00 0.01274 1.31333 0.54083 0.00352 0.59965

2017 ERAA 0.00 0.01433 1.32402 0.58230 0.00310 0.59965

2018 ERAA 0.00 0.02560 1.29883 0.61952 0.00282 0.54514

2015 GLOB 0.00 -0.44633 0.09649 5.53651 0.00000 0.89687

2016 GLOB 0.00 -0.20987 0.15891 10.11578 0.00000 0.89687

2017 GLOB 1.00 -0.02360 0.13143 12.24829 0.00000 0.89687

2018 GLOB 1.00 -0.04157 0.08566 19.97014 0.00000 0.89687

2015 HERO 1.00 -0.01004 1.23201 0.33146 0.00000 0.86567

2016 HERO 0.00 0.00882 1.42939 0.27104 0.00000 0.87086

2017 HERO 1.00 -0.01469 1.27143 0.29395 0.00000 0.87148

2018 HERO 1.00 -0.09639 1.36696 0.37156 0.00000 0.83714

2015 LPPF 0.00 0.19772 0.93191 0.71559 0.00001 0.20478

2016 LPPF 0.00 0.20407 1.14901 0.61817 0.00001 0.17478

2017 LPPF 0.00 0.23710 1.13901 0.57107 0.00000 0.17478

2018 LPPF 0.00 0.10711 1.10022 0.63946 0.00000 0.17478


113

Lampiran 13 – Data Tabulasi (Lanjutan)

Tahun Kode FD NPM CR DR Kep_Man Kep_Ins

2015 MAPI 0.00 0.00235 1.73109 0.68629 0.00000 0.56000

2016 MAPI 0.00 0.01473 1.58234 0.70014 0.00000 0.56000

2017 MAPI 0.00 0.02147 1.48937 0.62869 0.00000 0.51491

2018 MAPI 0.00 0.04302 1.34950 0.52012 0.00000 0.51000

2015 MPPA 0.00 0.01607 1.31798 0.58325 0.00000 0.76318

2016 MPPA 0.00 0.00284 1.23054 0.63745 0.00000 0.76318

2017 MPPA 1.00 -0.09898 0.64131 0.78365 0.00001 0.76318

2018 MPPA 1.00 -0.08401 0.85639 0.76100 0.00005 0.83120

2015 PTSP 1.00 -0.00385 1.00046 0.53381 0.00000 0.85419

2016 PTSP 0.00 0.00952 0.92863 0.53249 0.00000 0.86887

2017 PTSP 0.00 0.01910 0.89046 0.51830 0.10676 0.64107

2018 PTSP 0.00 0.03147 1.06827 0.46588 0.10676 0.64053

2015 RALS 0.00 0.06074 2.28118 0.27128 0.03664 0.55877

2016 RALS 0.00 0.06974 2.16157 0.28182 0.03664 0.61468

2017 RALS 0.00 0.07231 2.95001 0.28569 0.07927 0.61982

2018 RALS 0.00 0.10229 3.25451 0.26999 0.07927 0.61982

2015 RANC 0.00 -0.01055 1.33489 0.46236 0.04108 0.68519

2016 RANC 0.00 0.01916 1.59395 0.40225 0.04631 0.74191

2017 RANC 0.00 0.01721 1.59960 0.42713 0.04695 0.75042

2018 RANC 0.00 0.02121 1.56074 0.44243 0.05182 0.75042

2015 TELE 0.00 0.01682 5.06361 0.60506 0.00000 0.83168

2016 TELE 0.00 0.01717 5.98915 0.60984 0.00000 0.76347

2017 TELE 0.00 0.01498 3.87935 0.59503 0.00000 0.75002

2018 TELE 0.00 0.01514 5.18859 0.53369 0.00000 0.82621

2015 TRIO 1.00 -1.35765 0.07652 8.90763 0.00000 0.90975

2016 TRIO 1.00 -0.29401 0.05446 16.83442 0.00000 0.95887

2017 TRIO 1.00 -0.09363 0.25993 14.40866 0.00000 0.91690

2018 TRIO 1.00 -0.01022 0.15481 19.51133 0.00000 0.93103


114

Lampiran 14 – Data Analisis Statistik Deskriptif

Descriptive Statistics

N Minimum Maximum Mean Std. Deviation

FD 56 .00 1.00 .2321 .42602

PROF 56 -1.36 .97 .0277 .28326

LIKUI 56 .05 17.21 2.5899 3.40298

LEV 56 .01 19.97 2.3308 4.93880

KEP_MAN 56 .00 .30 .0220 .05644

KEP_INS 56 .17 .97 .6848 .19807

Valid N (listwise) 56

Sumber: SPSS 20, 2019

115

Lampiran 15 – Data Uji Multikolinearitas

Correlation Matrix

Constant PROF LIKUI LEV KEP_MAN KEP_INS

Step 1

Constant 1.000 -.216 .338 .528 -.715 -.994

PROF -.216 1.000 -.491 -.052 .313 .255

LIKUI .338 -.491 1.000 .422 -.640 -.408

LEV .528 -.052 .422 1.000 -.414 -.577

KEP_MAN -.715 .313 -.640 -.414 1.000 .728

KEP_INS -.994 .255 -.408 -.577 .728 1.000


116

Lampiran 16 – Data Uji Kelayakan Model

Hosmer and Lemeshow Test

Step Chi-square df Sig.

1 3.314 7 .854


117

Lampiran 17 – Data Uji Model Fit Step 0

Iteration Historya,b,c

Iteration -2 Log likelihood Coefficients

Constant

Step 0

1 60.846 -1.071

2 60.688 -1.192

3 60.687 -1.196

4 60.687 -1.196

a. Constant is included in the model.

b. Initial -2 Log Likelihood: 60.687

c. Estimation terminated at iteration number 4 because parameter estimates changed

by less than .001.


118

Lampiran 18 – Data Uji Model Fit Step 1

Iteration Historya,b,c,d

Iteration -2 Log

likelihood

Coefficients

Constant PROF LIKUI LEV KEP_MAN KEP_INS

Step 1

1 38.945 -3.304 -.537 -.096 .118 5.003 3.082

2 31.772 -6.611 -.626 -.222 .100 10.406 7.414

3 28.409 -10.842 -.513 -.349 .053 16.254 12.912

4 27.119 -15.154 -.224 -.467 .015 22.115 18.342

5 26.853 -18.062 -.018 -.552 -.007 26.100 21.967

6 26.841 -18.828 .039 -.578 -.013 27.195 22.920

7 26.841 -18.867 .042 -.580 -.013 27.256 22.970

8 26.841 -18.867 .042 -.580 -.013 27.256 22.970

a. Method: Enter

b. Constant is included in the model.

c. Initial -2 Log Likelihood: 60.687

d. Estimation terminated at iteration number 8 because parameter estimates changed by less than

.001.


119

Lampiran 19 – Data Koefisien Determinasi

Model Summary

Step -2 Log likelihood Cox & Snell R Square Nagelkerke R Square

1 26.841a .454 .686

a. Estimation terminated at iteration number 8 because parameter estimates

changed by less than .001.


120

Lampiran 20 – Data Klasifikasi Step 0

Classification Tablea,b

Observed

Predicted

FD Percentage Correct

.00 1.00

Step 0 FD

.00 43 0 100.0

1.00 13 0 .0

Overall Percentage 76.8

a. Constant is included in the model.

b. The cut value is .500


121

Lampiran 21 – Data Klasifikasi Step 1

Classification Tablea

Observed

Predicted

FD Percentage Correct

.00 1.00

Step 1 FD

.00 39 4 90.7

1.00 3 10 76.9

Overall Percentage 87.5

a. The cut value is .500


122

Lampiran 22 – Data Analisis Regresi Logistik

Variables in the Equation

B S.E. Wald df Sig. Exp(B) 95% C.I.for EXP(B)

Lower Upper

Step 1a

PROF .042 2.161 .000 1 .985 1.043 .015 72.017

LIKUI -.580 .442 1.718 1 .190 .560 .235 1.333

LEV -.013 .113 .013 1 .910 .987 .791 1.232

KEP_MAN 27.256 13.518 4.065 1 .044 68724208

1484.688 2.139

220756510

344783830

000000.00

0

KEP_INS 22.970 9.907 5.376 1 .020 94539342

62.189 34.919

255954798

437409480

0.000

Constant -18.867 7.938 5.649 1 .017 .000

a. Variable(s) entered on step 1: PROF, LIKUI, LEV, KEP_MAN, KEP_INS.


123

RIWAYAT HIDUP

Ananda Rizki Harriansyah, lahir di Sukabumi, 21 April

1995. Penulis adalah anak kedua dari empat bersaudara.

Merupakan anak dari pasangan Zainal Abidin dan Yayah

Sriariani. Pada saat ini penulis bertempat tinggal di

Kavling Kampung Mangga Blok A3 No. 19, RT. 008 RW.

02, Kelurahan Tugu Utara, Kecamatan Koja, Jakarta

Utara, DKI Jakarta, 14260.

Riwayat pendidikan yang telah ditempuh oleh penulis adalah SD Negeri

Mangkalaya 1 pada tahun 2001 sampai tahun 2007. Kemudian peneliti

melanjutkan SMP Terpadu Al-Ghifari dengan lulus tahun 2010. Selanjutnya

melanjutkan di SMA Negeri 13 Jakarta dengan lulus tahun 2013. Pada

pertengahan 2013 peneliti melanjutkan pendidikan pada program Diploma 3

Akuntansi Universitas Negeri Jakarta dengan menyelesaikan pendidikan pada

September 2016. Pada awal 2017 peneliti melanjutkan perkuliahan pada Alih

Program Jurusan Akuntansi, Fakultas Ekonomi, Universitas Negeri Jakarta. Pada

tahun 2016 peneliti bekerja di Kantor Akuntan Publik Thomas, Blasius,

Widartoyo dan Rekan sebagai Junior Auditor sekitar sembilan bulan. Pada bulan

Agustus 2017, peneliti bekerja pada Yayasan Baitulmaal Ummat Islam Bank

Negara Indonesia sebagai Accounting Staff sampai dengan sekarang.

Documents

LAMPIRAN - UNJrepository.unj.ac.id/5122/8/LAMPIRAN.pdf · 106 Lampiran 6 – Data S-Score Tahun 2018 NO KODE PERUSAHAAN A (WC/TA) B EBIT/TA C EBT/CA D S/TA S-Score A+B+C+D FD 1 ACES