AKUNTANSI MANAJEMEN

ANALISIS RASIO KEUANGAN

PADA PT CHAROEN POKPHAND INDONESIA Tbk

Disusun Oleh :

Nama : Annissa Dinar Nugraha

NIM : 1806020020

Kelas : 4 C

PRODI AKUNTANSI

FAKULTAS EKONOMI DAN BISNIS

UNIVERSITAS ISLAM SYEKH YUSUF TANGERANG

TAHUN AJARAN 2019/2020

 AKUNTANSI MANAJEMEN

ANALISIS RASIO KEUANGAN

IKHTISAR DATA KEUANGAN PT CHAROEN POKPHAND

A. SUMBER DATA

Data di atas merupakan rasio tahun 2018, 2017, dan 2016

B. VARIABEL X DAN Y
= CAR
= FDR
= BOPO
= ROA

ANALISIS :
Signifikan apabila X < 0,050
Tidak signifikan apabila X > 0,050

C. ANALISIS REGRESI LINEAR MENGGUNAKAN SPSS

o VARIABEL VIEW

o DATA VIEW
 o HASIL OUTPUT

Regression

Notes

Output Created 09-Apr-2020 17:42:49

Comments
Input Active Dataset DataSet0
Filter <none>
Weight <none>
Split File <none>
N of Rows in Working Data File 5
Missing Value Handling Definition of Missing User-defined missing values are treated as
missing.
Cases Used Statistics are based on cases with no
missing values for any variable used.
Syntax REGRESSION
/DESCRIPTIVES MEAN STDDEV CORR
SIG N
/MISSING LISTWISE
/STATISTICS COEFF OUTS CI(95) BCOV
R ANOVA COLLIN TOL CHANGE ZPP
/CRITERIA=PIN(.05) POUT(.10)
/NOORIGIN
/DEPENDENT CR
/METHOD=ENTER ROA ROE RONS
/SCATTERPLOT=(*SRESID ,*ZPRED)
/RESIDUALS DURBIN
HISTOGRAM(ZRESID).

Resources Processor Time 00 00:00:02.953

Elapsed Time 00 00:00:03.189

Memory Required 1956 bytes

Additional Memory Required for 568 bytes

Residual Plots

[DataSet0]

Descriptive Statistics

Mean Std. Deviation N

CR 229.6000 40.43884 5
ROA 9.6000 4.56070 5
ROE 17.0000 4.00000 5
RONS 5.6000 2.19089 5

Correlations

CR ROA ROE RONS

Pearson Correlation CR 1.000 .986 .983 .920

ROA .986 1.000 .973 .956

ROE .983 .973 1.000 .941

 RONS .920 .956 .941 1.000
Sig. (1-tailed) CR . .001 .001 .013
ROA .001 . .003 .006
ROE .001 .003 . .008
RONS .013 .006 .008 .
N CR 5 5 5 5

ROA 5 5 5 5

ROE 5 5 5 5

RONS 5 5 5 5

Variables Entered/Removedb

Variables
Model Variables Entered Removed Method

1 RONS, ROE, ROA . Enter

a. All requested variables entered.

b. Dependent Variable: CR

Model Summaryb

Std. Error of the Change Statistics

Model R R Square Adjusted R Square Estimate R Square Change F Change df1

1 .995a .991 .964 7.71096 .991 36.337 3

a. Predictors: (Constant), RONS, ROE, ROA

b. Dependent Variable: CR
 ANOVAb

Model Sum of Squares df Mean Square F Sig.

1 Regression 6481.741 3 2160.580 36.337 .121a

Residual 59.459 1 59.459

Total 6541.200 4

a. Predictors: (Constant), RONS, ROE, ROA

b. Dependent Variable: CR

Coefficientsa

Standardized
Unstandardized Coefficients Coefficients 95,0% Confidence Interval for B

Model B Std. Error Beta t Sig. Lower Bound Upper Bound

1 (Constant) 106.760 37.827 2.822 .217 -373.878 587.39

ROA 6.991 4.260 .788 1.641 .348 -47.140 61.12

ROE 5.217 4.236 .516 1.232 .434 -48.603 59.03

RONS -5.886 6.070 -.319 -.970 .510 -83.012 71.23

a. Dependent Variable: CR
 Coefficient Correlationsa

Model RONS ROE ROA

1 Correlations RONS 1.000 -.169 -.511

ROE -.169 1.000 -.738

ROA -.511 -.738 1.000

Covariances RONS 36.844 -4.336 -13.216

ROE -4.336 17.942 -13.320

ROA -13.216 -13.320 18.149

a. Dependent Variable: CR

Collinearity Diagnosticsa

Variance Proportions

Model Dimension Eigenvalue Condition Index (Constant) ROA ROE RONS

1 1 3.901 1.000 .00 .00 .00 .00

2 .091 6.536 .05 .02 .00 .01

3 .006 25.536 .00 .28 .03 .99

4 .001 51.218 .95 .70 .97 .00

a. Dependent Variable: CR

Residuals Statisticsa

Minimum Maximum Mean Std. Deviation N

Predicted Value 197.0948 297.8389 229.6000 40.25463 5

Std. Predicted Value -.807 1.695 .000 1.000 5
Standard Error of Predicted 5.426 7.709 6.833 1.045 5
Value
Adjusted Predicted Value -71.0000 225.3000 152.5413 126.06204 5
Residual -4.83406 5.47860 .00000 3.85548 5
Std. Residual -.627 .710 .000 .500 5
Stud. Residual -1.000 1.000 .200 1.095 5
Deleted Residual -28.38461 369.00000 77.05867 165.58464 5
Stud. Deleted Residual . . . . 0
Mahal. Distance 1.181 3.198 2.400 .928 5
Cook's Distance .245 572.250 116.943 254.547 5
Centered Leverage Value .295 .800 .600 .232 5

a. Dependent Variable: CR

Charts
D. KESIMPIULAN
Hasil output dari SPSS menunjukan bahwa sig. pada table ANOVA sebesar 0,121, hal ini
menghasilkan kesimpulan bahwa hubungan antara variable x dengan variable y adalah signifikan
karena 0,121 > 0,050. Jadi , hubungan antara ROA, ROE, RONS dengan CR adalah signifikan.