48

Lampiran 01: Daftar Perusahaan Sub Sektor Perdagangan Besar yang

Terdaftar di Bursa Efek Indonesia Periode 2017 - 2018.
No. Kode Perusahaan Nama Perusahaan
1. AKRA PT AKR Corporindo Tbk
2. APII PT Arita Prima Indonesia Tbk
3. CNKO PT Exploitasi Energi Indonesia Tbk
4. DPUM PT Duta Putra Utama Tbk
5. BOGA PT Bintang Oto Global Tbk
6. KONI PT Perdana Bangun Perkasa Tbk
7. CLPI PT Colorpak Indonesia Tbk
8. TIRA PT Tira Austenite Tbk
9. TRIL PT Triwira Insanlestari Tbk
10. WICO PT Wicaksana Oveseas International Tbk
11. INTD PT Inter Delta Tbk
12. MICE PT Multi indocitra Tbk
13. SDPC PT Millennium Pharmacon Internation Tbk
14. FISH PT FKS Multi Agro Tbk
15. KOBX PT Kobexindo Tractors Tbk
16. UNTR PT United Tractors Tbk
17. CARS PT Industri dan Perdagangan Bintr Tbk
18. DWGL PT Dwi Guna Laksana Tbk
19. EPMT PT Enseval Putera Megatrading Tbk
20. HEXA PT Hexindo Adiperkasa Tbk
21. INTA PT Intraco Pento Tbk
22. LTLS PT Lautan Luas Tbk
23. MDRN PT Modern Internasional Tbk
24. MPMX PT Mitra Pinasthika Mustika Tbk
25. OKAS PT Ancora Indonesia Resources Tbk
26. TURI PT Tunas Ridean Tbk
27. ZBRA PT Zebra Nusantara Tbk
Sumber: www.idx.co.id
 49

Lampiran 02: Data Return on Asset Perusahaan Sub Sektor Perdagangan

Besar yang Terdaftar di Bursa Efek Indonesia Periode 2017 -
2018.
Kode Tahun EAIT Total Asset Return on
Perusahaan Asset (%)
AKRA 2017 1.304.600.520 16.823.208.531 7,75
2018 1.596.652.821 19.940.850.599 8,01
APII 2017 13.921.992.681 423.181.306.980 3,29
2018 30.402.061.201 450.303.354.800 6,75
CNKO 2017 1.979.376.235 3.705.091.478 53,42
2018 1.239.921.130 2.703.608.742 45,86
DPUM 2017 105.548.625.881 2.079.476.367.995 5,08
2018 8.486.766.111 2.106.989.925.386 0,40
BOGA 2017 8.240.279.559 520.241.333.584 1,58
2018 11.681.281.142 571.901.434.748 2,04
KONI 2017 (864.095.877) 119.313.292.874 (0,72)
2018 (6.813.807.737) 128.231.504.777 (5,31)
CLPI 2017 40.128.767.372 587.699.015.641 6,83
2018 31.538.833.680 708.588.285.620 4,45
TIRA 2017 (10.764.777.724) 341.749.270.708 (3,15)
2018 (396.735.126) 343.587.680.811 (0,12)
TRIL 2017 (10.010.094.634) 134.762.173.852 (7,42)
2018 (2.836.364.593) 130.923.003.824 (2,17)
WICO 2017 168.952.809.904 411.063.871.798 41,10
2018 (21.172.048.346) 386.108.236.920 (5,48)
INTD 2017 1.680.588.246 49.746.327.705 3,38
2018 1.729.634.987 52.193.007.226 3,31
MICE 2017 66.623.111.353 863.182.442.302 7,72
2018 32.997.196.204 928.832.007.829 3,55
SDPC 2017 14.180.345.525 938.005.256.482 1,51
2018 19.444.262.069 1.192.891.220.453 1,63
FISH 2017 15.969.486 338.381.006 4,72
2018 11.943.017 431.539.811 2,77
KOBX 2017 1.535.696 89.107.941 1,72
2018 3.129.444 111.921.689 2,80
UNTR 2017 7.673.322 82.262.093 9,33
2018 11.498.409 116.281.017 9,89
CARS 2017 245.224.743.428 8.216.928.683.926 2,98
2018 262.266.306.734 9.149.124.651.840 2,87
DWGL 2017 (51.611.855) 1.093.338.613 (4,72)
2018 (31.266.048) 1.603.630.551 (1,95)
EPMT 2017 571.836.170.615 7.425.800.257.838 7,70
2018 653.250.886.056 8.322.960.974.230 7,85
HEXA 2017 22.549.481 283.350.512 7,96
2018 37.600.177 346.312.450 10,86
INTA 2017 (279.596) 5.248.164 (5,33)
 50

Kode Tahun EAIT Total Asset Return on

Perusahaan Asset (%)
2018 (399.526) 4.999.532 (7,99)
LTLS 2017 183.621 5.769.332 3,18
2018 233.141 6.318.441 3,69
MDRN 2017 (162.467.271.467) 873.577.814.748 (18,60)
2018 (38.577.464.422) 818.773.308.306 (4,35)
MPMX 2017 1.412.626 9.740.576 14,50
2018 3.701.835 11.943.407 30,99
OKAS 2017 10.005.989 187.707.521 5,33
2018 6.919.962 187.917.594 3,68
TURI 2017 476.203 5.464.898 8,71
2018 561.159 6.035.844 9,30
ZBRA 2017 375.515.650 5.445.490.151 6,90
2018 (470.555.320) 5.224.504.957 (9,01)
Sumber: Laporan keuangan tahunan perusahaan sub sektor perdagangan besar
yang terdaftar di BEI periode 2017 - 2018 (www.idx.co.id).
 51

Lampiran 03: Data Perputaran Persediaan Perusahaan Sub Sektor

Perdagangan Besar yang Terdaftar di Bursa Efek Indonesia
Periode 2017 - 2018.

Kode Tahun Penjualan Persediaan Perputaran

Perusahaan Persediaan
AKRA 2017 18.287.935.534 3.651.495.280 5,01
2018 23.548.144.117 4.107.396.801 5,73
APII 2017 168.065.942.352 159.429.959.785 1,05
2018 216.508.943.536 162.845.314.432 1,33
CNKO 2017 1.538.822.975 54.686.366 28,14
2018 1.555.488.486 70.516.619 22,06
DPUM 2017 1.281.160.838.141 470.774.609.279 2,72
2018 962.188.544.595 518.163.430.224 1,86
BOGA 2017 395.398.478.530 85.290.710.499 4,64
2018 492.194.495.232 92.538.206.782 5,32
KONI 2017 116.799.809.406 36.128.537.105 3,23
2018 147.155.612.866 53.123.422.116 2,77
CLPI 2017 592.902.019.972 126.405.599.530 4,69
2018 780.611.848.800 165.159.742.674 4,73
TIRA 2017 243.363.641.670 83.341.028.017 2,92
2018 287.105.961.308 91.723.060.482 3,13
TRIL 2017 13.855.133.512 64.469.245.407 0,21
2018 13.934.382.336 61.911.896.889 0,23
WICO 2017 992.751.074.239 39.027.160.190 25,44
2018 972.305.391.346 47.300.319.278 20,56
INTD 2017 53.215.089.941 18.005.242.842 2,96
2018 82.434.741.654 22.725.098.764 3,63
MICE 2017 570.153.318.185 144.760.743.018 3,94
2018 637.904.730.815 163.919.980.346 3,89
SDPC 2017 2.110.824.973.137 321.291.248.171 6,57
2018 2.376.182.739.151 457.506.502.541 5,19
FISH 2017 931.768.491 140.587.686 6,63
2018 1.022.214.489 153.922.503 6,64
KOBX 2017 74.867.571 26.134.252 2,86
2018 101.498.594 43.019.838 2,36
UNTR 2017 64.559.204 7.854.913 8,22
2018 84.624.733 13.617.869 6,21
CARS 2017 7.202.317.680.675 358.703.481.064 20,08
2018 8.267.715.937.524 409.288.934.446 20,20
DWGL 2017 672.884.579 28.123.080 23,93
2018 1.439.575.135 26.477.869 54,37
EPMT 2017 19.669.096.571.146 2.331.734.744.402 8,44
2018 20.604.487.293.751 2.315.474.243.547 8,90
HEXA 2017 343.228.140 106.469.865 3,22
2018 361.333.111 162.443.538 2,22
INTA 2017 2.068.946 656.654 3,15
 52

Kode Tahun Penjualan Persediaan Perputaran

Perusahaan Persediaan
2018 2.780.040 650.579 4,27
LTLS 2017 6.596.941 884.839 7,46
2018 7.076.493 1.287.205 5,50
MDRN 2017 224.602.172.163 31.780.547.243 7,07
2018 184.328.624.580 24.484.404.362 7,53
MPMX 2017 54.290.131 2.534.471 21,42
2018 65.893.585 4.636.691 14,21
OKAS 2017 104.870.333 16.805.746 6,24
2018 137.732.195 18.365.522 7,50
TURI 2017 212.917.257 11.138.226 19,12
2018 243.403.619 11.333.476 21,48
ZBRA 2017 15.874.291.710 435.975.580 36,41
2018 17.662.805.791 481.945.210 36,65
Sumber: Laporan keuangan tahunan perusahaan sub sektor perdagangan besar
yang terdaftar di BEI periode 2017 - 2018 (www.idx.co.id).
 53

Lampiran 04: Data Pertumbuhan Penjualan Perusahaan Sub Sektor

Perdagangan Besar yang Terdaftar di Bursa Efek Indonesia
Periode 2017 - 2018.
Kode Tahun Penjualan t Penjualan t-1 Pertumbuhan
Perusahaan Penjualan (%)
AKRA 2017 18.287.935.534 15.212.590.884 20,22
2018 23.548.144.117 18.287.935.534 28,76
APII 2017 168.065.942.352 170.213.172.087 (1,26)
2018 216.508.943.536 168.065.942.352 28,82
CNKO 2017 1.538.822.975 2.221.075.505 (30,72)
2018 1.555.488.486 1.538.822.975 1,08
DPUM 2017 1.281.160.838.141 966.887.321.903 32,50
2018 962.188.544.595 1.281.160.838.141 (24,89)
BOGA 2017 395.398.478.530 445.993.417.757 (11,34)
2018 492.194.495.232 395.398.478.530 24,48
KONI 2017 116.799.809.406 113.741.761.843 2,68
2018 147.155.612.866 116.799.809.406 25,98
CLPI 2017 592.902.019.972 649.070.715.297 (8,65)
2018 780.611.848.800 592.902.019.972 31,65
TIRA 2017 243.363.641.670 259.541.346.239 (6,23)
2018 287.105.961.308 243.363.641.670 17,97
TRIL 2017 13.855.133.512 14.478.905.970 (4,30)
2018 13.934.382.336 13.855.133.512 0,57
WICO 2017 992.751.074.239 858.320.105.733 15,66
2018 972.305.391.346 992.751.074.239 (2,06)
INTD 2017 53.215.089.941 73.938.540.229 (28,03)
2018 82.434.741.654 53.215.089.941 54,91
MICE 2017 570.153.318.185 641.282.717.147 (11,09)
2018 637.904.730.815 570.153.318.185 11,88
SDPC 2017 2.110.824.973.137 1.970.114.275.524 7,14
2018 2.376.182.739.151 2.110.824.973.137 12,57
FISH 2017 931.768.491 906.028.898 2,84
2018 1.022.214.489 931.768.491 9,71
KOBX 2017 74.867.571 52.323.109 76,89
2018 101.498.594 74.867.571 35,57
UNTR 2017 64.559.204 45.539.238 41,77
2018 84.624.733 64.559.204 31,08
CARS 2017 7.202.317.680.675 6.790.350.087.614 6,07
2018 8.267.715.937.524 7.202.317.680.675 14,79
DWGL 2017 1.672.884.579 2.030.502.639 (17,61)
2018 1.439.575.135 1.672.884.579 (13,94)
EPMT 2017 19.669.096.571.146 18.936.240.950.891 3,87
2018 20.604.487.293.751 19.669.096.571.146 4,76
HEXA 2017 343.228.140 349.258.039 (1,73)
2018 361.333.111 343.228.140 5,27
INTA 2017 2.068.946 1.506.890 37,29
 54

Kode Tahun Penjualan t Penjualan t-1 Pertumbuhan

Perusahaan Penjualan (%)
2018 2.780.040 2.068.946 34,37
LTLS 2017 6.596.941 6.438.172 2,47
2018 7.076.493 6.596.941 7,27
MDRN 2017 224.602.172.163 191.421.165.094 17,34
2018 184.328.624.580 224.602.172.163 (17,93)
MPMX 2017 54.290.131 46.605.462 16,49
2018 65.893.585 54.290.131 21,37
OKAS 2017 104.870.333 101.327.506 3,50
2018 137.732.195 104.870.333 31,36
TURI 2017 212.917.257 182.453.772 16,69
2018 243.403.619 212.917.257 14,32
ZBRA 2017 15.874.291.710 12.170.263.153 30,44
2018 17.662.805.791 15.874.291.710 11,27
Sumber: Laporan keuangan tahunan perusahaan sub sektor perdagangan besar
yang terdaftar di BEI periode 2016 - 2018 (www.idx.co.id).
 55

Lampiran 05: Data Perputaran Persediaan, Pertumbuhan Penjualan dan

Return on Asset Perusahaan Sub Sektor Perdagangan Besar
yang Terdaftar di Bursa Efek Indonesia Periode 2017 - 2018
Kode Tahun Perputaran Pertumbuhan Return on
Perusahaan Persediaan (Kali) Penjualan (%) Asset (%)
AKRA 2017 4,01 14,20 7,75
2018 4,05 5,26 3,29
APII 2017 18,14 25,71 23,42
2018 2,72 11,46 5,08
CNKO 2017 8,64 14,30 11,58
2018 8,23 9,69 7,72
DPUM 2017 4,69 8,78 6,83
2018 2,92 6,23 3,15
BOGA 2017 1,21 9,11 7,42
2018 5,44 22,66 11,10
KONI 2017 2,96 8,03 3,38
2018 3,94 11,09 7,72
CLPI 2017 2,57 17,14 11,51
2018 1,63 12,84 4,72
TIRA 2017 3,86 10,90 11,72
2018 12,22 8,77 9,33
TRIL 2017 11,56 5,06 2,98
2018 3,93 11,65 7,89
WICO 2017 4,44 6,88 7,70
2018 3,22 9,15 7,96
INTD 2017 9,46 15,02 3,18
2018 5,07 11,25 8,60
MICE 2017 2,74 5,68 4,24
2018 6,24 6,03 5,33
SDPC 2017 5,35 8,04 8,71
2018 6,41 11,30 6,90
FISH 2017 2,41 9,30 6,90
2018 2,73 14,76 8,01
KOBX 2017 4,33 8,82 6,75
2018 2,24 9,07 5,86
UNTR 2017 1,86 22,25 3,40
2018 7,48 19,06 12,04
CARS 2017 5,77 9,00 5,31
2018 4,73 5,66 4,45
DWGL 2017 3,13 7,97 5,12
2018 7,06 4,60 2,17
EPMT 2017 12,56 14,06 9,48
2018 12,31 4,91 3,31
HEXA 2017 6,89 11,88 3,55
2018 25,19 22,57 11,63
INTA 2017 5,64 19,71 13,77
 56

Kode Tahun Perputaran Pertumbuhan Return on

Perusahaan Persediaan Penjualan (%) Asset (%)
2018 4,36 21,57 12,80
LTLS 2017 21,21 31,08 19,89
2018 8,64 4,15 2,87
MDRN 2017 14,37 15,13 11,95
2018 3,90 15,05 7,85
MPMX 2017 7,84 16,34 10,86
2018 4,27 8,34 7,99
OKAS 2017 5,50 21,07 23,69
2018 9,44 2,38 4,35
TURI 2017 17,96 21,11 22,99
2018 3,50 5,31 3,68
ZBRA 2017 4,05 16,04 9,30
2018 9,65 7,11 9,01
Rata-rata 10,08 11,05 5,22
Sumber: Laporan keuangan tahunan perusahaan sub sektor perdagangan besar
yang terdaftar di BEI periode 2017- 2018 (www.idx.co.id).
 57

Lampiran 06: Hasil Output SPSS 23.0 for Windows Uji Asumsi Klasik.

(1) Uji Multikolonieritas

a
Coefficients

Unstandardized Standardized Collinearity

Coefficients Coefficients Statistics

Model B Std. Error Beta t Sig. Tolerance VIF

(Constant) ,340 ,992 ,343 ,733

Perp.Persediaan ,207 ,096 ,207 2,152 ,036 ,826 1,210

Pert.Penjualan ,542 ,077 ,673 7,001 ,000 ,826 1,210

a. Dependent Variable: ROA

(2) Uji Autokorelasi

b
Model Summary

Adjusted R Std. Error of the

Model R R Square Square Estimate Durbin-Watson
a
1 ,782 ,611 ,596 3,22170 1,919

a. Predictors: (Constant), Pert.Penjualan, Perp.Persediaan

b. Dependent Variable: ROA

Durbin- dl du 4 - du 4 - dl Keterangan
Watson
1,919 1,48506 1,63825 2,36175 2,51494 Tidak terjadi autokorelasi

(3) Uji Heteroskedastisitas

 58

(4) Uji Normalitas

 59

Lampiran 07: Hasil Output SPSS 23.0 for Windows Uji Regresi Linier
Berganda.

b
Model Summary

Change Statistics

Adjusted Std. Error R

Mo R R of the Square F Sig. F Durbin-
del R Square Square Estimate Change Change df1 df2 Change Watson
a
1 ,782 ,611 ,596 3,22170 ,611 40,060 2 51 ,000 1,919

a. Predictors: (Constant), Pert.Penjualan, Perp.Persediaan

b. Dependent Variable: ROA

a
Coefficients

Standardi
Unstandardi zed
zed Coefficie Collinearity
Coefficients nts Correlations Statistics

Std. Zero- Tolera

Model B Error Beta t Sig. order Partial Part nce VIF

1 (Constant) ,340 ,992 ,343 ,733

Perp.Perse
,207 ,096 ,207 2,152 ,036 ,487 ,288 ,188 ,826 1,210
diaan

Pert.Penjual
,542 ,077 ,673 7,001 ,000 ,759 ,700 ,611 ,826 1,210
an
a. Dependent Variable: ROA