lampiran 1 daftar perusahaan sampel...
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Lampiran 1
DAFTAR PERUSAHAAN SAMPEL PENELITIAN
NO NAMA PERUSAHAAN KODE
FOOD AND BAVERAGE
1 PT. Akasha Wira International Tbk ADES
2 PT. Cahaya Kalbar Tbk CEKA
3 PT. Delta Djakarta Tbk DLTA
4 PT. Fast Food Indonesia Tbk FAST
5 PT. Indofood CBP Sukses Makmur Tbk ICBP
6 PT. Indofood Sukses Makmur Tbk INDF
7 PT. Mayora Indah Tbk MYOR
8 PT. Multi Bintang Indonesia Tbk MLBI
9 PT. Nippon Indosari Corpindo Tbk ROTI
10 PT. Pioneerindo Gourmet International Tbk PTSP
11 PT. Prasidha Aneka Niaga Tbk PSDN
12 PT. Sekar Laut Tbk SKLT
13 PT. Siantar Top Tbk STTP
14 PT. Tiga Pilar Sejahtera Food Tbk AISA
15 PT. Tunas Baru Lampung Tbk TBLA
16 PT. Ultra Jaya Milk Industry & Trading Company Tbk ULTJ
TOBACCO MANUFACTURES
17 PT. Bentoel International Investama Tbk RMBA
18 PT Gudang Garam Tbk GGRM
19 PT. Hanjaya Mandala Sampoerna Tbk HMSP
TEXTILE MILL PRODUCTS
20 PT. Argo Pantes Tbk ARGO
21 PT. Century Textile Industry (Centex) Tbk CNTX
22 PT. Eratex Djaja Tbk ERTX
23 PT. Panasia Filament Inti Tbk PAFI
24 PT. Panasia Indosyntec Tbk HDTX
25 PT. Roda Vivatex Tbk RDTX
26 PT. Sunson Textile Manufacture Tbk SSTM
27 PT. Tifico Fiber Indonesia Tbk TFCO
28 PT. Unitex Tbk UNTX
APPAREL AND OTHER TEXTILE PRODUCTS
29 PT. APAC Citra Centertex Tbk MYTX
30 PT. Ever Shine Textile Industry Tbk ESTI
31 PT. Indo Acidatama Tbk SRSN
32 PT. Indorama Syntetics Tbk INDR
33 PT. Karwell Indonesia Tbk KARW
34 PT. Pan Brothers Tex Tbk PPBR
35 PT. Primarindo Asia Infrastructure Tbk BIMA
36 PT. Ricky Putra Globalindo Tbk RICY
37 PT. Sepatu Bata Tbk BATA
LUMBER AND WOOD PRODUCTS
38 PT. Barito Pacific Tbk BRPT
39 PT. Sumalindo Lestari Jaya Tbk SULI
40 PT. Tirta Mahakam Resources Tbk TIRT
PAPER AND ALLIED PRODUCTS
41 PT. Fajar Surya Wisesa Tbk FASW
42 PT. Indah Kiat Pulp & Paper Tbk INKP
43 PT. Kertas Basuki Rachmat Indonesia Tbk KBRI
44 PT. Pabrik Kertas Tjiwi Kimia Tbk TKIM
45 PT. Suparma Tbk SPMA
46 PT. Surabaya Agung Industry Pulp & Kertas Tbk SAIP
47 PT. Toba Pulp Lestari Tbk INRU
CHEMICAL AND ALLIED PRODUCTS
48 PT. AKR Corporindo Tbk AKRA
49 PT. Asia Pacific Fibers Tbk (PT. Polysindo Eka Perkasa Tbk) POLY
50 PT. Budi Acid Jaya Tbk BUDI
51 PT. Colorpak Indonesia Tbk CLPI
52 PT. Eterindo Wahanatama Tbk ETWA
53 PT. Lautan Luas Tbk LTLS
54 PT. Unggul Indah Cahaya Tbk UNIC
ADHESIVE
55 PT. Duta Pertiwi Nusantara Tbk DPNS
56 PT. Ekadharma International Tbk EKAD
57 PT. Intanwijaya International Tbk INCI
58 PT. Resource Alam Indonesia Tbk KKGI
PLASTICS AND GLASS PRODUCTS
59 PT. Alam Karya Unggul (PT. Aneka Kemasindo Utama Tbk) AKKU
60 PT. Argha Karya Prima Industry Tbk AKPI
61 PT. Asahimas Flat Glass Tbk AMFG
62 PT. Asiaplast Industries Tbk APLI
63 PT. Berlina Tbk BRNA
64 PT. Indopoly Swakarsa Industry Tbk IPOL
65 PT. Kageo Igar Jaya Tbk (PT. Champion Pacific Indonesia Tbk) IGAR
66 PT. Langgeng Makmur Industry Tbk LMPI
67 PT. Leyand International Tbk LAPD
68 PT. Sekawan Inti Pratama Tbk SIAP
69 PT. Titan Kimia Nusantara Tbk FPNI
70 PT. Trias Sentosa Tbk TRST
71 PT. Yanaprima Hastapersada Tbk YPAS
CEMENT
72 PT. Holcim Indonesia Tbk SMCB
73 PT. Indocement Tunggal Prakarsa Tbk INTP
74 PT. Semen Gresik (Persero) Tbk SMGR
METAL AND ALLIED PRODUCTS
75 PT. Alumindo Light Metal Industry Tbk ALMI
76 PT. Betonjaya Manunggal Tbk BTON
77 PT. Citra Tubindo Tbk CTBN
78 PT. Gunawan Dianjaya Steel Tbk GDST
79 PT. Indal Alumunium Industry Tbk INAI
80 PT. Jakarta Kyoei Steel Works Tbk JKSW
81 PT. Jaya Pari Steel Tbk JPRS
82 PT. Karakatau Steel (Persero) Tbk KRAS
83 PT. Lionmesh Prima Tbk LMSH
84 PT. Lion Metal Works Tbk LION
85 PT. Pelangi Indah Canindo Tbk PICO
86 PT. Pelat Timah Nusantara Tbk NIKL
87 PT. Tembaga Mulia Semanan Tbk TBMS
88 PT. Tira Austenite Tbk TIRA
FABRICATED METAL PRODUCTS
89 PT. Kedaung Indah Can Tbk KICI
90 PT. Kedawung Setia Industrial Tbk KDSI
STONE, CLAY, GLASS, AND COCRETE PRODUCTS
91 PT. Arwana Citramulia Tbk ARNA
92 PT. Intikeramik Alamasri Industry Tbk IKAI
93 PT. Keramika Indonesia Assosiasi Tbk KIAS
94 PT. Mitra Investindo Tbk MITI
95 PT. Mulia Industrindo Tbk MLIA
96 PT. Surya Toto Indonesia Tbk TOTO
CABLES
97 PT. Jembo Cable Company Tbk JECC
98 PT. Kabelindo Murni Tbk KBLM
99 PT. KMI Wire and Cable Tbk KBLI
100 PT. Sumi Indo Kabel Tbk IKBI
101 PT. Supreme Cable Manufacturing & Commerce Tbk SCCO
102 PT. Voksel Electric Tbk VOKS
ELECTRONIC AND OFFICE EQUIPMENT
103 PT . Astra Graphia Tbk ASGR
104 PT. Metrodata Electronics Tbk MTDL
105 PT. Multipolar Corporation Tbk MLPL
106 PT. Sat Nusapersada Tbk PTSN
AUTOMOTIVE AND ALLIED PRODUCTS
107 PT. Astra International Tbk ASII
108 PT. Astra Otoparts Tbk AUTO
109 PT. Gajah Tunggal Tbk GJTL
110 PT. Goodyear Indonesia Tbk GDYR
111 PT. Indo Kordsa Tbk BRAM
112 PT. Indospring Tbk INDS
113 PT. Intraco Penta Tbk INTA
114 PT. Multi Prima Sejahtera Tbk LPIN
115 PT. Multistrada Arah Sarana Tbk MASA
116 PT. Nipress Tbk NIPS
117 PT. Polychem Indonesia Tbk ADMG
118 PT. Prima Alloy Steel Tbk PRAS
119 PT. Selamat Sempurna Tbk SMSM
120 PT. Tunas Ridean Tbk TURI
121 PT. United Tractors Tbk UNTR
PHOTOGRAPHIC EQUIPMENT
122 PT. Perdana Bangun Pusaka Tbk KONI
PHARMACEUTICALS
123 PT. Darya-Varia Laboratoria Tbk DVLA
124 PT. Indofarma (Persero) Tbk INAF
125 PT. Kalbe Farma Tbk KLBF
126 PT. Kimia Farma (Persero) Tbk KAEF
127 PT. Merck Tbk MERK
128 PT. Pryidam Farma Tbk PYFA
129 PT. Schering Plough Indonesia Tbk SCPI
130
PT. Taisho Pharmaceutical Indonesia Tbk (PT. Bristol-Myers
Squibb Indonesia Tbk) SQBI
131 PT. Tempo Scan Pasific Tbk TSPC
CONSUMER GOODS
132 PT. Mandom Indonesia Tbk TCID
133 PT. Martina Berto Tbk MBTO
134 PT. Mustika Ratu Tbk MRAT
135 PT. Unilever Indonesia Tbk UNVR
Lampiran 2
DATA PENELITIAN
No
Biaya Penjualan, Administrasi, &
Umum (dalam Jutaan Rupiah)
Penjualan Bersih
(dalam Jutaan Rupiah)
Total Aset
(dalam Jutaan Rupiah)
2009 2010 2011 2009 2010 2011 2010 2011
1 43.744 52.178 88.165 134.438 218.748 299.409 324.493 316.048
2 45.114 37.027 51.794 1.194.544 718.205 1.238.169 850.470 823.361
3 178.528 180.587 191.494 1.264.851 1.205.482 1.394.153 708.584 696.167
4 1.246.587 1.434.369 1.618.900 2.454.360 2.913.605 3.316.800 1.236.043 1.547.982
5 582.473 2.322.011 2.390.648 4.007.998 17.960.120 19.367.155 13.361.313 15.222.857
6 5.437.400 5.741.141 5.864.350 37.397.319 38.403.360 45.332.256 47.275.955 53.585.933
7 520.598 933.051 900.534 4.777.175 7.224.165 9.453.866 4.399.191 6.599.846
8 335.962 411.888 399.482 1.616.264 1.790.164 1.858.750 1.137.082 1.220.813
9 133.803 163.333 232.918 485.920 612.192 813.342 568.265 759.137
10 128.323 139.125 155.220 222.824 241.832 292.478 109.009 133.433
11 44.843 55.054 69.317 592.358 928.527 1.246.291 414.611 421.366
12 50.706 56.338 63.408 276.312 314.146 344.436 199.375 214.238
13 62.359 107.840 67.963 627.115 762.613 1.027.684 649.274 934.766
14 47.509 58.105 114.489 533.194 705.220 1.752.802 1.936.950 3.590.309
15 165.769 291.410 628.775 2.783.573 2.951.114 3.731.749 3.651.105 4.244.618
16 294.945 406.827 443.647 1.613.928 1.880.411 2.102.384 2.006.596 2.179.182
17 1.335.229 1.434.696 1.662.468 7.255.325 8.904.568 10.070.175 4.902.597 6.333.957
18 1.958.679 3.007.726 3.290.726 32.973.080 37.691.997 41.884.352 30.741.679 39.088.705
19 3.963.432 3.944.859 4.578.116 38.972.186 43.381.658 52.856.708 20.525.123 19.376.343
20 44.698 27.589 27.708 754.957 664.257 648.308 1.428.234 1.452.871
21 30.922 28.069 14.419 256.818 249.409 369.054 315.315 331.204
22 47.080 34.276 33.658 247.105 233.110 259.371 115.328 171.870
23 24.462 12.141 5.596 247.056 27.204 88.083 352.371 296.051
24 39.057 28.137 28.687 937.441 661.992 1.016.881 1.014.303 1.013.575
25 11.018 12.773 12.938 236.065 260.802 295.909 852.447 1.082.292
26 31.146 36.031 30.641 427.199 446.625 403.182 872.459 843.450
27 109.522 62.711 67.617 2.314.656 2.686.061 3.644.639 1.784.739 3.510.205
28 8.828 9.021 10.428 145.590 164.593 206.178 153.902 160.640
29 127.375 147.208 121.639 1.487.923 1.723.963 1.957.035 1.882.934 1.848.395
30 29.500 34.778 29.254 539.809 615.069 713.716 583.253 636.930
31 45.353 44.453 48.205 352.543 342.870 387.354 364.005 361.182
32 255.074 242.545 313.420 4.605.512 5.546.887 7.078.076 5.085.915 6.107.213
33 19.223 8.633 6.065 70.551 39.220 25.104 73.648 13.173
34 112.698 99.708 152.897 1.593.602 1.428.090 2.170.707 887.284 1.515.038
35 27.784 28.511 32.604 242.228 321.452 184.387 87.275 91.526
No
Biaya Penjualan, Administrasi, &
Umum (dalam Jutaan Rupiah)
Penjualan Bersih
(dalam Jutaan Rupiah)
Total Aset
(dalam Jutaan Rupiah)
2009 2010 2011 2009 2010 2011 2010 2011
36 68.829 87.770 92.231 507.955 580.322 616.395 613.323 642.095
37 200.726 219.060 227.853 598.466 644.189 678.592 484.253 516.649
38 514.114 539.821 647.211 14.393.318 16.965.228 19.377.426 16.015.188 18.843.727
39 88.424 89.328 54.070 667.300 592.238 408.729 1.955.536 1.695.019
40 80.782 75.087 64.412 621.721 617.040 575.548 577.182 690.933
41 112.277 134.656 180.211 2.733.300 3.385.973 4.123.728 4.495.022 4.936.094
42 1.690.646 2.234.147 2.261.432 16.669.960 22.564.092 23.213.554 53.272.682 57.299.196
43 23.732 16.668 24.740 108.938 76.279 25.341 786.164 1.098.500
44 1.017.084 1.280.921 1.155.834 11.036.599 12.036.845 12.502.414 20.946.818 23.294.758
45 55.169 63.733 71.521 1.019.726 1.162.609 1.189.508 1.490.034 1.551.777
46 60.608 57.645 89.303 452.652 365.502 357.120 2.211.701 2.067.405
47 106.756 99.216 115.345 740.278 882.754 826.902 2.618.260 2.906.348
48 413.663 498.761 392.869 8.959.842 12.194.997 18.805.950 7.665.590 8.308.244
49 270.396 317.197 285.425 3.520.488 4.461.606 5.577.223 3.988.442 3.683.206
50 107.381 108.026 136.812 1.782.132 2.124.381 2.503.984 1.967.633 2.123.285
51 22.573 22.715 28.725 447.956 516.582 624.701 275.391 373.969
52 33.148 25.792 37.809 765.431 810.859 904.236 533.380 620.709
53 429.467 454.734 491.638 3.746.865 3.901.733 5.529.075 3.591.139 4.040.298
54 187.424 206.179 235.317 2.648.519 3.230.928 4.185.813 2.280.226 2.544.905
55 17.565 17.376 20.591 93.287 97.284 121.168 175.683 172.323
56 27.555 32.357 40.232 205.218 254.276 328.460 204.470 237.592
57 12.051 24.351 17.471 69.796 48.454 50.278 134.028 125.185
58 98.111 256.103 248.920 406.616 969.355 2.127.603 527.245 977.893
59 1.305 784 844 2.562 2.949 2.568 28.380 11.767
60 139.196 111.978 110.852 1.386.209 1.099.386 1.505.559 1.297.898 1.523.750
61 219.176 226.952 261.489 1.912.966 2.426.138 2.596.271 2.372.657 2.690.595
62 12.963 17.396 24.424 284.539 283.739 308.434 334.951 333.352
63 57.317 63.288 68.487 537.142 568.328 679.335 550.907 643.964
64 159.248 161.674 186.679 1.230.221 1.625.149 1.818.287 2.219.410 2.619.736
65 26.988 34.446 26.484 501.127 536.166 512.774 347.473 355.580
66 45.340 58.448 65.668 381.141 401.594 502.187 608.920 685.896
67 19.899 13.671 11.808 271.578 307.577 359.116 1.258.506 1.184.679
68 18.256 22.898 34.652 160.143 171.108 208.052 150.913 163.233
69 154.116 134.239 127.142 4.066.332 3.850.974 4.871.665 2.935.720 3.003.993
70 102.833 118.218 119.663 1.571.511 1.745.511 2.025.867 2.029.558 2.132.450
71 14.202 15.914 17.936 278.875 348.359 373.048 200.856 223.509
72 851.536 916.011 1.150.483 5.943.881 5.960.589 7.523.964 10.437.249 10.950.501
73 1.415.133 1.520.732 1.987.230 10.576.456 11.137.805 13.887.892 15.346.146 18.151.331
74 2.431.578 2.321.085 2.649.276 14.387.850 14.344.189 16.378.794 15.562.999 19.661.603
No
Biaya Penjualan, Administrasi, &
Umum (dalam Jutaan Rupiah)
Penjualan Bersih
(dalam Jutaan Rupiah)
Total Aset
(dalam Jutaan Rupiah)
2009 2010 2011 2009 2010 2011 2010 2011
75 68.155 84.586 85.967 1.754.202 3.019.070 3.609.867 1.504.154 1.791.523
76 5.115 5.079 5.180 133.111 127.919 153.646 89.781 118.716
77 143.721 193.407 214.831 2.229.170 1.924.954 1.850.195 2.460.616 2.232.750
78 85.622 84.757 113.099 1.641.555 1.710.132 2.093.545 1.074.570 977.457
79 45.660 46.211 51.327 470.650 461.421 555.887 389.007 544.282
80 9.439 10.628 8.111 205.654 181.159 142.107 289.988 287.132
81 15.103 17.314 17.424 302.868 427.793 641.375 411.282 437.849
82 1.159.449 1.241.851 1.240.240 16.913.535 14.940.265 17.915.382 17.584.059 21.511.562
83 5.907 6.572 7.348 124.811 161.012 207.523 78.200 98.019
84 45.670 45.911 55.110 197.508 207.833 268.414 303.890 365.816
85 33.431 27.384 27.703 607.171 586.318 621.234 570.360 561.840
86 87.043 108.008 100.294 1.180.276 1.361.898 1.264.410 917.662 921.278
87 41.716 49.493 60.162 2.715.245 4.275.538 6.067.107 1.239.043 1.464.966
88 66.484 77.937 82.782 238.089 268.978 296.927 217.837 223.874
89 10.969 10.978 11.558 83.011 80.790 87.517 85.942 87.419
90 86.180 98.143 107.652 959.834 1.123.050 1.180.506 557.725 587.567
91 86.642 117.141 136.831 714.062 830.184 922.685 873.154 831.508
92 40.544 59.078 41.850 225.837 228.717 210.970 643.788 548.790
93 36.031 36.233 54.319 359.944 582.296 650.547 1.266.122 2.049.633
94 19.582 26.765 14.609 68.328 85.141 139.394 114.925 117.967
95 477.828 531.350 567.191 3.164.691 3.380.767 3.883.572 4.532.300 6.119.186
96 82.990 88.387 97.194 980.327 1.121.499 1.341.927 1.091.583 1.339.570
97 45.391 42.808 59.378 762.976 830.723 1.267.418 561.999 627.038
98 16.706 19.462 25.723 301.331 542.618 864.753 403.195 642.955
99 49.809 70.400 71.650 822.273 1.228.092 1.841.939 594.564 1.083.524
100 38.714 44.619 57.033 862.112 1.226.302 1.411.898 600.820 635.399
101 70.945 72.519 95.162 1.510.071 2.198.397 3.363.728 1.157.613 1.455.620
102 115.406 105.941 128.232 1.729.113 1.309.570 2.014.608 1.126.481 1.573.039
103 271.552 298.616 318.736 1.335.237 1.565.567 1.724.640 982.480 1.126.055
104 255.362 276.554 219.849 3.396.917 3.953.971 4.408.712 945.242 1.274.285
105 3.126.424 2.155.536 1.897.363 10.885.698 9.537.671 10.332.842 14.016.686 14.314.707
106 59.939 63.791 64.894 1.950.281 2.166.490 2.034.515 825.567 756.920
107 10.015.000 12.149.000 14.202.000 98.526.000 129.991.000 162.564.000 112.857.000 153.521.000
108 528.626 579.511 718.053 5.265.798 6.255.109 7.363.659 5.585.852 6.964.227
109 676.595 651.303 659.654 7.936.432 9.853.904 11.841.396 10.371.567 11.554.143
110 64.458 85.531 94.106 1.292.819 1.738.602 1.879.889 1.148.017 1.186.115
111 86.278 93.451 94.257 1.500.639 1.805.360 1.900.212 1.492.728 1.660.119
112 68.697 88.219 90.918 720.229 1.027.120 1.234.986 769.816 1.139.715
113 127.621 164.844 228.242 1.118.952 1.833.181 2.462.647 1.634.904 3.737.918
No
Biaya Penjualan, Administrasi, &
Umum (dalam Jutaan Rupiah)
Penjualan Bersih
(dalam Jutaan Rupiah)
Total Aset
(dalam Jutaan Rupiah)
2009 2010 2011 2009 2010 2011 2010 2011
114 13.483 15.512 21.369 58.088 59.519 62.958 150.937 157.371
115 139.783 178.751 235.549 1.691.475 2.006.840 2.861.930 3.038.412 4.736.349
116 30.758 38.222 47.912 279.929 400.895 579.224 337.606 446.688
117 81.167 98.276 96.254 3.142.960 3.627.172 4.861.469 3.766.135 5.247.204
118 22.597 21.085 21.686 161.201 287.200 330.447 461.969 481.912
119 126.486 140.944 164.164 1.374.652 1.561.787 1.807.891 1.067.103 1.136.858
120 208.598 295.663 385.744 4.890.203 6.825.683 8.297.532 2.100.154 2.545.309
121 1.502.315 1.633.177 2.578.423 29.241.883 37.323.872 55.052.562 29.700.914 46.440.062
122 12.477 14.723 12.699 51.950 77.889 67.331 84.841 75.296
123 416.748 450.558 407.904 851.314 909.509 951.839 854.110 928.291
124 258.727 262.017 304.226 1.125.055 1.047.918 1.203.467 733.958 1.114.902
125 2.867.305 3.280.556 3.491.991 9.087.348 10.226.789 10.911.860 7.032.497 8.274.554
126 676.317 758.321 816.012 2.854.058 3.183.829 3.481.166 1.657.292 1.794.242
127 236.179 288.232 283.556 751.403 795.689 918.532 434.768 584.389
128 77.415 84.117 94.588 132.001 140.858 151.094 100.587 118.034
129 77.878 90.081 93.105 284.900 260.316 273.311 233.756 312.519
130 83.794 38.700 49.986 419.695 305.251 341.815 320.023 361.756
131 1.230.025 1.303.335 1.542.254 4.497.931 5.134.242 5.780.664 3.589.596 4.250.374
132 323.640 370.038 408.261 1.388.725 1.466.939 1.654.671 1.047.238 1.130.865
133 240.174 249.736 299.222 516.319 566.186 648.375 333.130 541.674
134 153.571 169.809 185.997 345.576 369.366 406.316 386.352 422.493
135 4.831.103 5.662.340 6.551.003 18.246.872 19.690.239 23.469.218 8.701.262 10.482.312
Lampian 3
DATA PENELITIAN
Sampel
Ke-
Log Biaya
Operasional
Log
Penjualan
Dummy
Log
Penjualan Log Aset
Dummy Log
Penjualan-Log
Aset
1 0.08 0.21 0.00 0.38 0.00
2 -0.09 -0.22 -0.22 -0.15 0.03
3 0.00 -0.02 -0.02 -0.25 0.01
4 0.06 0.07 0.00 -0.30 0.00
5 0.60 0.65 0.00 0.52 0.00
6 0.02 0.01 0.00 0.10 0.00
7 0.25 0.18 0.00 -0.04 0.00
8 0.09 0.04 0.00 -0.15 0.00
9 0.09 0.10 0.00 0.07 0.00
10 0.04 0.04 0.00 -0.31 0.00
11 0.09 0.20 0.00 -0.15 0.00
12 0.05 0.06 0.00 -0.14 0.00
13 0.24 0.08 0.00 0.02 0.00
14 0.09 0.12 0.00 0.56 0.00
15 0.24 0.03 0.00 0.12 0.00
16 0.14 0.07 0.00 0.09 0.00
17 0.03 0.09 0.00 -0.17 0.00
18 0.19 0.06 0.00 -0.03 0.00
19 0.00 0.05 0.00 -0.28 0.00
20 -0.21 -0.06 -0.06 0.28 -0.02
21 -0.04 -0.01 -0.01 0.09 0.00
22 -0.14 -0.03 -0.03 -0.33 0.01
23 -0.30 -0.96 -0.96 0.15 -0.15
24 -0.14 -0.15 -0.15 0.03 -0.01
25 0.06 0.04 0.00 0.56 0.00
26 0.06 0.02 0.00 0.31 0.00
27 -0.24 0.06 0.00 -0.11 0.00
28 0.01 0.05 0.00 0.02 0.00
29 0.06 0.06 0.00 0.10 0.00
30 0.07 0.06 0.00 0.03 0.00
31 -0.01 -0.01 -0.01 0.01 0.00
32 -0.02 0.08 0.00 0.04 0.00
33 -0.35 -0.25 -0.25 0.02 0.00
34 -0.05 -0.05 -0.05 -0.25 0.01
35 0.01 0.12 0.00 -0.44 0.00
36 0.11 0.06 0.00 0.08 0.00
Sampel Ke-
Log Biaya Operasional
Log Penjualan
Dummy Log
Penjualan Log Aset
Dummy Log Penjualan-Log
Aset
37 0.04 0.03 0.00 -0.09 0.00
38 0.02 0.07 0.00 0.05 0.00
39 0.00 -0.05 -0.05 0.47 -0.02
40 -0.03 0.00 0.00 -0.03 0.00
41 0.08 0.09 0.00 0.22 0.00
42 0.12 0.13 0.00 0.50 0.00
43 -0.15 -0.15 -0.15 0.86 -0.13
44 0.10 0.04 0.00 0.28 0.00
45 0.06 0.06 0.00 0.16 0.00
46 -0.02 -0.09 -0.09 0.69 -0.06
47 -0.03 0.08 0.00 0.55 0.00
48 0.08 0.13 0.00 -0.07 0.00
49 0.07 0.10 0.00 0.05 0.00
50 0.00 0.08 0.00 0.04 0.00
51 0.00 0.06 0.00 -0.21 0.00
52 -0.11 0.03 0.00 -0.16 0.00
53 0.02 0.02 0.00 -0.02 0.00
54 0.04 0.09 0.00 -0.07 0.00
55 0.00 0.02 0.00 0.27 0.00
56 0.07 0.09 0.00 0.00 0.00
57 0.31 -0.16 -0.16 0.28 -0.04
58 0.42 0.38 0.00 0.11 0.00
59 -0.22 0.06 0.00 1.04 0.00
60 -0.09 -0.10 -0.10 -0.03 0.00
61 0.02 0.10 0.00 0.09 0.00
62 0.13 0.00 0.00 0.07 0.00
63 0.04 0.02 0.00 0.01 0.00
64 0.01 0.12 0.00 0.26 0.00
65 0.11 0.03 0.00 -0.16 0.00
66 0.11 0.20 0.00 0.20 0.00
67 -0.16 0.05 0.00 0.67 0.00
68 0.10 0.03 0.00 -0.03 0.00
69 -0.06 -0.02 -0.02 -0.14 0.00
70 0.06 0.05 0.00 0.11 0.00
71 0.05 0.10 0.00 -0.14 0.00
72 0.03 0.00 0.00 0.24 0.00
73 0.03 0.02 0.00 0.16 0.00
74 -0.02 0.00 0.00 0.03 0.00
75 0.09 0.24 0.00 -0.07 0.00
Sampel Ke-
Log Biaya Operasional
Log Penjualan
Dummy Log
Penjualan Log Aset
Dummy Log Penjualan-Log
Aset
76 0.00 -0.02 -0.02 -0.17 0.00
77 0.13 -0.06 -0.06 0.04 0.00
78 0.00 0.02 0.00 -0.18 0.00
79 0.01 -0.01 -0.01 -0.08 0.00
80 0.05 -0.06 -0.06 0.15 -0.01
81 0.06 0.15 0.00 0.13 0.00
82 0.03 -0.05 -0.05 0.02 0.00
83 0.05 0.11 0.00 -0.20 0.00
84 0.00 0.02 0.00 0.19 0.00
85 -0.09 -0.02 -0.02 -0.03 0.00
86 0.09 0.06 0.00 -0.11 0.00
87 0.07 0.20 0.00 -0.34 0.00
88 0.07 0.05 0.00 -0.04 0.00
89 0.00 -0.01 -0.01 0.02 0.00
90 0.06 0.07 0.00 -0.24 0.00
91 0.13 0.07 0.00 0.09 0.00
92 0.16 0.01 0.00 0.45 0.00
93 0.00 0.21 0.00 0.55 0.00
94 0.14 0.10 0.00 0.23 0.00
95 0.05 0.03 0.00 0.16 0.00
96 0.03 0.06 0.00 0.05 0.00
97 -0.03 0.04 0.00 -0.13 0.00
98 0.07 0.26 0.00 0.13 0.00
99 0.15 0.17 0.00 -0.14 0.00
100 0.06 0.15 0.00 -0.16 0.00
101 0.01 0.16 0.00 -0.12 0.00
102 -0.04 -0.12 -0.12 -0.19 0.02
103 0.04 0.07 0.00 -0.13 0.00
104 0.03 0.07 0.00 -0.56 0.00
105 -0.16 -0.06 -0.06 0.11 -0.01
106 0.03 0.05 0.00 -0.37 0.00
107 0.08 0.12 0.00 0.06 0.00
108 0.04 0.07 0.00 0.03 0.00
109 -0.02 0.09 0.00 0.12 0.00
110 0.12 0.13 0.00 -0.05 0.00
111 0.03 0.08 0.00 0.00 0.00
112 0.11 0.15 0.00 0.03 0.00
113 0.11 0.21 0.00 0.16 0.00
114 0.06 0.01 0.00 0.41 0.00
Sampel Ke-
Log Biaya Operasional
Log Penjualan
Dummy Log
Penjualan Log Aset
Dummy Log Penjualan-Log
Aset
115 0.11 0.07 0.00 0.25 0.00
116 0.09 0.16 0.00 0.08 0.00
117 0.08 0.06 0.00 0.08 0.00
118 -0.03 0.25 0.00 0.46 0.00
119 0.05 0.06 0.00 -0.11 0.00
120 0.15 0.14 0.00 -0.37 0.00
121 0.04 0.11 0.00 0.01 0.00
122 0.07 0.18 0.00 0.21 0.00
123 0.03 0.03 0.00 0.00 0.00
124 0.01 -0.03 -0.03 -0.19 0.01
125 0.06 0.05 0.00 -0.11 0.00
126 0.05 0.05 0.00 -0.24 0.00
127 0.09 0.02 0.00 -0.24 0.00
128 0.04 0.03 0.00 -0.12 0.00
129 0.06 -0.04 -0.04 -0.09 0.00
130 -0.34 -0.14 -0.14 -0.12 0.02
131 0.03 0.06 0.00 -0.10 0.00
132 0.06 0.02 0.00 -0.12 0.00
133 0.02 0.04 0.00 -0.19 0.00
134 0.04 0.03 0.00 0.05 0.00
135 0.07 0.03 0.00 -0.32 0.00
136 0.23 0.14 0.00 0.16 0.00
137 0.15 0.24 0.00 0.06 0.00
138 0.03 0.06 0.00 -0.24 0.00
139 0.05 0.06 0.00 -0.27 0.00
140 0.01 0.03 0.00 -0.07 0.00
141 0.01 0.07 0.00 0.14 0.00
142 -0.02 0.12 0.00 -0.04 0.00
143 -0.01 0.02 0.00 -0.17 0.00
144 0.15 0.12 0.00 0.09 0.00
145 0.05 0.08 0.00 -0.26 0.00
146 0.10 0.13 0.00 -0.34 0.00
147 0.05 0.04 0.00 -0.17 0.00
148 -0.20 0.13 0.00 0.09 0.00
149 0.29 0.40 0.00 0.71 0.00
150 0.33 0.10 0.00 0.16 0.00
151 0.04 0.05 0.00 0.06 0.00
152 0.06 0.05 0.00 -0.15 0.00
153 0.04 0.05 0.00 0.02 0.00
Sampel Ke-
Log Biaya Operasional
Log Penjualan
Dummy Log
Penjualan Log Aset
Dummy Log Penjualan-Log
Aset
154 0.06 0.09 0.00 -0.35 0.00
155 0.00 -0.01 -0.01 0.34 0.00
156 -0.29 0.17 0.00 0.12 0.00
157 -0.01 0.05 0.00 -0.13 0.00
158 -0.34 0.51 0.00 1.04 0.00
159 0.01 0.19 0.00 0.19 0.00
160 0.01 0.05 0.00 0.62 0.00
161 -0.07 -0.04 -0.04 0.28 -0.01
162 0.03 0.13 0.00 0.12 0.00
163 0.06 0.10 0.00 -0.01 0.00
164 -0.08 0.06 0.00 0.03 0.00
165 -0.08 0.06 0.00 0.02 0.00
166 0.04 0.05 0.00 0.02 0.00
167 0.11 0.11 0.00 0.04 0.00
168 -0.15 -0.19 -0.19 -0.47 0.09
169 0.19 0.18 0.00 0.03 0.00
170 0.06 -0.24 -0.24 -0.55 0.13
171 0.02 0.03 0.00 0.04 0.00
172 0.02 0.02 0.00 -0.10 0.00
173 0.08 0.06 0.00 0.05 0.00
174 -0.22 -0.16 -0.16 0.46 -0.07
175 -0.07 -0.03 -0.03 0.05 0.00
176 0.13 0.09 0.00 0.16 0.00
177 0.01 0.01 0.00 0.40 0.00
178 0.17 -0.48 -0.48 1.16 -0.55
179 -0.04 0.02 0.00 0.29 0.00
180 0.05 0.01 0.00 0.13 0.00
181 0.19 -0.01 -0.01 0.75 -0.01
182 0.07 -0.03 -0.03 0.52 -0.01
183 -0.10 0.19 0.00 -0.17 0.00
184 -0.05 0.10 0.00 -0.08 0.00
185 0.10 0.07 0.00 0.00 0.00
186 0.10 0.08 0.00 -0.14 0.00
187 0.17 0.05 0.00 -0.12 0.00
188 0.03 0.15 0.00 0.02 0.00
189 0.06 0.11 0.00 -0.10 0.00
190 0.07 0.10 0.00 0.25 0.00
191 0.09 0.11 0.00 -0.03 0.00
192 -0.14 0.02 0.00 0.41 0.00
Sampel Ke-
Log Biaya Operasional
Log Penjualan
Dummy Log
Penjualan Log Aset
Dummy Log Penjualan-Log
Aset
193 -0.01 0.34 0.00 0.00 0.00
194 0.03 -0.06 -0.06 0.60 -0.04
195 0.00 0.14 0.00 0.14 0.00
196 0.06 0.03 0.00 0.04 0.00
197 0.15 0.04 0.00 0.07 0.00
198 0.03 0.08 0.00 0.05 0.00
199 0.06 0.05 0.00 0.21 0.00
200 -0.11 -0.02 -0.02 -0.18 0.00
201 0.05 0.10 0.00 0.23 0.00
202 -0.06 0.07 0.00 0.59 0.00
203 0.18 0.08 0.00 -0.02 0.00
204 -0.02 0.10 0.00 -0.11 0.00
205 0.01 0.06 0.00 0.09 0.00
206 0.05 0.03 0.00 -0.19 0.00
207 0.10 0.10 0.00 0.26 0.00
208 0.12 0.10 0.00 0.21 0.00
209 0.06 0.06 0.00 0.14 0.00
210 0.01 0.08 0.00 -0.23 0.00
211 0.01 0.08 0.00 -0.03 0.00
212 0.05 -0.02 -0.02 0.06 0.00
213 0.13 0.09 0.00 -0.24 0.00
214 0.05 0.08 0.00 0.07 0.00
215 -0.12 -0.11 -0.11 0.20 -0.02
216 0.00 0.18 0.00 0.01 0.00
217 0.00 0.08 0.00 0.16 0.00
218 0.05 0.11 0.00 -0.22 0.00
219 0.08 0.11 0.00 0.25 0.00
220 0.01 0.03 0.00 -0.02 0.00
221 -0.03 -0.03 -0.03 -0.17 0.01
222 0.08 0.15 0.00 -0.47 0.00
223 0.03 0.04 0.00 -0.08 0.00
224 0.02 0.03 0.00 0.03 0.00
225 0.04 0.02 0.00 -0.28 0.00
226 0.07 0.05 0.00 0.00 0.00
227 -0.15 -0.04 -0.04 0.38 -0.01
228 0.18 0.05 0.00 0.55 0.00
229 -0.26 0.21 0.00 0.14 0.00
230 0.03 0.06 0.00 0.26 0.00
231 0.04 0.08 0.00 0.08 0.00
Sampel Ke-
Log Biaya Operasional
Log Penjualan
Dummy Log
Penjualan Log Aset
Dummy Log Penjualan-Log
Aset
232 0.14 0.18 0.00 -0.12 0.00
233 0.12 0.20 0.00 0.07 0.00
234 0.01 0.18 0.00 -0.05 0.00
235 0.11 0.06 0.00 -0.29 0.00
236 0.12 0.18 0.00 -0.18 0.00
237 0.08 0.19 0.00 0.08 0.00
238 0.03 0.04 0.00 -0.14 0.00
239 -0.10 0.05 0.00 -0.49 0.00
240 -0.06 0.03 0.00 0.18 0.00
241 0.01 -0.03 -0.03 -0.46 0.01
242 0.07 0.10 0.00 0.07 0.00
243 0.09 0.07 0.00 0.05 0.00
244 0.01 0.08 0.00 0.07 0.00
245 0.04 0.03 0.00 -0.17 0.00
246 0.00 0.02 0.00 -0.04 0.00
247 0.01 0.08 0.00 0.05 0.00
248 0.14 0.13 0.00 0.31 0.00
249 0.14 0.02 0.00 0.42 0.00
250 0.12 0.15 0.00 0.37 0.00
251 0.10 0.16 0.00 0.05 0.00
252 -0.01 0.13 0.00 0.16 0.00
253 0.01 0.06 0.00 0.22 0.00
254 0.07 0.06 0.00 -0.14 0.00
255 0.12 0.08 0.00 -0.43 0.00
256 0.20 0.17 0.00 0.09 0.00
257 -0.06 -0.06 -0.06 -0.01 0.00
258 -0.04 0.02 0.00 0.01 0.00
259 0.06 0.06 0.00 0.03 0.00
260 0.03 0.03 0.00 -0.09 0.00
261 0.03 0.04 0.00 -0.25 0.00
262 -0.01 0.06 0.00 -0.13 0.00
263 0.05 0.03 0.00 -0.08 0.00
264 0.01 0.02 0.00 0.08 0.00
265 0.11 0.05 0.00 0.07 0.00
266 0.07 0.05 0.00 -0.08 0.00
267 0.04 0.05 0.00 -0.11 0.00
268 0.08 0.06 0.00 -0.02 0.00
269 0.04 0.04 0.00 0.06 0.00
270 0.06 0.08 0.00 -0.27 0.00
Lampiran 4
Uji Asumsi Klasik
Dalam suatu penelitian untuk mendapatkan nilai parametrik yang sahih
dan sesuai dengan asumsi Ordinary Least Squares (OLS), data harus memenuhi
empat uji asumsi klasik. Berdasarkan centra limit theorem, data dikatakan
bersampel besar jika data berjumlah lebih dari 30 sampel. Dalam penelitian ini
menggunakan prosedur pengujian dengan sampel yang besar, sehingga meskipun
hasil pengujian tidak memenuhi syarat normalitas, maka data dikatakan valid dan
proses analisis akan terus dilanjutkan.
Uji Multikolonieritas
Untuk menguji apakah model regresi ditemukan adanya korelasi antar
variabel bebas (independen), maka dilakukan uji multikolonieritas (Ghozali,
2006:95). Model regresi yang baik seharusnya tidak terjadi korelasi di antara
variabel independen. Cara untuk mendeteksi adanya multikolonieritas yaitu
dengan menganalisis matrik korelasi antar variabel independen dan perhitungan
nilai tolerance dan VIF. Jika tolerance bernilai lebih kecil dari 0.1 atau nilai VIF
di atas 10, maka terjadi multikolonieritas. Pada pengujian model 1 menunjukkan
tidak adanya multikolonieritas antar variabel bebas karena nilai VIF sebesar 2.352
dan nilai tolerance sebesar 0.425. Pada model 2 juga menunjukkan tidak adanya
multikolonieritas antar variabel bebas. Dilihat dari nilai VIF berada di bawah
angka 10 dan tolerance bernilai lebih dari 0.1.
Model 1
Coefficientsa
Model
Unstandardized
Coefficients
Standardized
Coefficients
t Sig
Collinearity Statistics
B Std Error Beta Tolerance VIF
1 (Constant) .012 .009 1.434 .153
Log_Penjualan .381 .077 .425 4.944 .000 .425 2.352
Dummy_Log_
Penjualan
-.046 .125 -.032 -.372 .710 .425 2.352
a Dependent Variable: Log_Biaya_Operasional
Coefficient Correlationsa
Model
Dummy_Log_
Penjualan Log_Penjualan
1 Correlations Dummy_Log_Penjualan 1.000 -.758
Log_Penjualan -.758 1.000
Covariances Dummy_Log_Penjualan .016 -.007
Log_Penjualan -.007 .006
a Dependent Variable: Log_Biaya_Operasional
Model 2
Coefficientsa
Model
Unstandardized
Coefficients
Standardized
Coefficients
t Sig.
Collinearity Statistics
B Std. Error Beta Tolerance VIF
1 (Constant) .014 .009 1.615 .108
Log_Penjualan .372 .076 .416 4.905 .000 .425 2.355
Dummy_Log_Penjualan .109 .133 .075 .818 .414 .363 2.754
Dummy_Log_Penjualan_
Log_Aset
-.557 .182 -.196 -3.056 .002 .740 1.351
Coefficientsa
Model
Unstandardized
Coefficients
Standardized
Coefficients
t Sig.
Collinearity Statistics
B Std. Error Beta Tolerance VIF
1 (Constant) .014 .009 1.615 .108
Log_Penjualan .372 .076 .416 4.905 .000 .425 2.355
Dummy_Log_Penjualan .109 .133 .075 .818 .414 .363 2.754
Dummy_Log_Penjualan_
Log_Aset
-.557 .182 -.196 -3.056 .002 .740 1.351
a. Dependent Variable: Log_Biaya_Operasional
Coefficient Correlationsa
Model
Dummy_Log_
Penjualan_Log_
Aset Log_Penjualan
Dummy_Log_
Penjualan
1 Correlations Dummy_Log_Penjualan_
Log_Aset
1.000 .037 -.382
Log_Penjualan .037 1.000 -.714
Dummy_Log_Penjualan -.382 -.714 1.000
Covariances Dummy_Log_Penjualan_
Log_Aset
.033 .001 -.009
Log_Penjualan .001 .006 -.007
Dummy_Log_Penjualan -.009 -.007 .018
a Dependent Variable: Log_Biaya_Operasional
Uji Autokolerasi
Tujuan dari uji autokorelasi yaitu untuk menguji apakah dalam model
regresi linear terdapat korelasi antara residual pada periode t dengan residual pada
periode sebelumnya (t-1) (Ghozali, 2006:99). Autokorelasi biasanya sering
ditemukan pada data runtut waktu (time series) karena residual dari pada periode
t-1 cenderung mempengaruhi residual periode t. Data pada penelitian ini
menggunakan data time series sehingga perlu dilakukan uji autokorelasi.
Pengujian autokorelasi pada penelitian ini menggunakan metode lagrange
multiplier (LM test) karena sampel penelitian di atas 100. Hasil perhitungan dari
semua varibel pada model 1 dan model 2 menujukkan probabilitas signifikan >
0.05 sehingga model menunjukkan tidak adanya autokorelasi.
Model 1
Coefficientsa
Model
Unstandardized Coefficients
Standardized
Coefficients
t Sig B Std Error Beta
1 (Constant) -3.730E-5 .009 -.004 .997
Log_Penjualan .000 .078 .000 .003 .998
Dummy_Log_Penjualan -.005 .125 -.004 -.042 .966
Lag_Residual_1 .052 .062 .052 .841 .401
a Dependent Variable: Unstandardized Residual
Model 2
Coefficientsa
Model
Unstandardized Coefficients
Standardized
Coefficients
t Sig B Std Error Beta
1 (Constant) 4.650E-6 .009 .001 1.000
Log_Penjualan .000 .076 .000 -.004 .996
Dummy_Log_Penjualan -.005 .134 -.004 -.036 .971
Dummy_Log_Penjualan_
Log_Aset
.001 .183 .000 .003 .997
Lag_Residual_2 .058 .062 .058 .948 .344
a Dependent Variable: Unstandardized Residual
Uji Heteroskedastisitas
Untuk menguji apakah dalam model regresi terjadi ketidaksamaan varian
dari residual satu pengamatan ke pengamatan lain dilakukan uji
heteroskedastisitas (Ghozali, 2006:125). Pada penelitian ini, untuk mendeteksi ada
atau tidaknya heteroskedastisitas dengan melihat grafik plot antara nilai prediksi
variabel dependen yaitu ZPRED dengan residualnya SRESID. Dari grafik model 1
dan model 2 memperlihatkan titik-titik menyebar secara acak dan tersebar baik di
atas dan di bawah angka nol pada sumbu y. Hal ini membuktikan bahwa tidak
terjadi heteroskedastisitas pada kedua model regresi.
Model 1
Model 2
Uji Normalitas Residual
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
Unstandardized
Residual
N 270 270
Normal Parametersa,,b
Mean .0000000 .0000000
Std Deviation .09872211 .09703377
Most Extreme Differences Absolute .128 .131
Positive .115 .110
Negative -.128 -.131
Kolmogorov-Smirnov Z 2.110 2.145
Asymp Sig (2-tailed) .000 .000
a Test distribution is Normal
b Calculated from data
Lampiran 5
Analisis Regresi Model 1
ANOVAb
Model Sum of Squares df Mean Square F Sig
1 Regression .503 2 .252 25.632 .000a
Residual 2.622 267 .010
Total 3.125 269
a Predictors: (Constant), Dummy_Log_Penjualan, Log_Penjualan
b Dependent Variable: Log_Biaya_Operasional
Coefficientsa
Model
Unstandardized Coefficients
Standardized
Coefficients
t Sig B Std Error Beta
1 (Constant) .012 .009 1.434 .153
Log_Penjualan .381 .077 .425 4.944 .000
Dummy_Log_Penjualan -.046 .125 -.032 -.372 .710
a Dependent Variable: Log_Biaya_Operasional
Analisis Regresi Model 2
ANOVAb
Model Sum of Squares df Mean Square F Sig
1 Regression .592 3 .197 20.734 .000a
Residual 2.533 266 .010
Total 3.125 269
a Predictors: (Constant), Dummy_Log_Penjualan_Log_Aset, Log_Penjualan,
Dummy_Log_Penjualan
b Dependent Variable: Log_Biaya_Operasional
Coefficientsa
Model
Unstandardized Coefficients
Standardized
Coefficients
t Sig B Std Error Beta
1 (Constant) .014 .009 1.615 .108
Log_Penjualan .372 .076 .416 4.905 .000
Dummy_Log_Penjualan .109 .133 .075 .818 .414
Dummy_Log_Penjualan_
Log_Aset
-.557 .182 -.196 -3.056 .002
a Dependent Variable: Log_Biaya_Operasional
DAFTAR RIWAYAT HIDUP
Nama : Wulan Endarwati
NIM : 232008208
Tempat/Tgl Lahir : Salatiga, 19 Januari 1990
Alamat Asal : Jalan Imam Bonjol Gang Singomangkoro RT 10 RW 8
Sinoman Salatiga
Email : wulan.endarwati@gmail.com
Judul Skripsi : APAKAH COST STICKINESS BIAYA PENJUALAN,
ADMINISTRASI, DAN UMUM TERJADI PADA
PERUSAHAAN MANUFAKTUR DI INDONESIA?
Riwayat Pendidikan :
TK Sultan Fattah, Salatiga (1994-1996)
SD Sidorejo Lor 6, Salatiga (1996-2002)
SMP Negeri 3 Salatiga (2002-2005)
SMA Negeri 2 Salatiga (2005-2008)
Riwayat Seminar :
Talk Show Fakultas Ekonomi Semester Ganjil 2008/2009 pada tanggal 3
September 2008
Seminar Kelompok Studi Manajemen 2008 “Being Entrepreneur Mandiri
Of The Year 2009” pada tanggal 3 Desember 2008
Seminar Nasional Akuntansi “Arsitektur Standar Keuangan di Indonesia”
dan workshop “Implementasi International Financial Reporting Standar”
pada tanggal 1 April 2009
Roadshow Bedah Buku “Advertising That Makes Money” pada tanggal 29
April 2009
Seminar Entrepreneurship 2009 pada tanggal 10 November 2009
Seminar Nasional Kelompok Studi Manajemen 2010 “Believe, Begin,
Become an Entrepreneur” pada tanggal 27 April 2010
Seminar Nasional on Accounting “Peran Akuntansi dalam Pemberantasan
Korupsi” pada tanggal 28 April 2010
Seminar Redenominasi Rupiah pada tanggal 19 Januari 2011
“Kuliah Umum BRI” pada tanggal 5 Oktober 2011
Inspire, Instruct, Improve : Other Side of Business pada tanggal 7 Maret
2012
Riwayat Organisasi :
Panitia Cave Tubing Kalisuci (14-15 April 2012)
Panitia Social Evening “LEGEND” (29-30 September 2012)
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