Lampiran 2Total Aktiva (TA)

(1)

DAFTAR LAMPIRAN

Lampiran 1

Net Profit Margin

(NPM)

No Kode ₂₀₀₇ ₂₀₀₈ ₂₀₀₉ ₂₀₁₀

1 _AUTO _0,109 _0,107 _0,146 _0,182

2 _BRNA _0,028 _0,040 _0,038 _0,061

3 _BUDI _0,034 _0,021 _0,082 _0,022

4 _CEKA _0,030 _0,014 _0,041 _0,041

5 _DLTA _0,057 _0,071 _0,100 _0,116

6 _DVLA _0,101 _0,129 _0,085 _0,122

7 _DYNA _0,678 _0,000 _0,044 _0,050

8 _EKAD _0,029 _0,025 _0,080 _0,096

9 _FASW _0,046 _0,012 _0,101 _0,084

10 _HMSP _0,122 _0,112 _0,130 _0,148

11 _IKBI _0,049 _0,059 _0,033 _0,004

12

INAF

0.,

009

0,003 0,002 0,012

13 _INDF _0,035 _0,027 _0,055 _0,077

14 _INDS _0,017 _0,033 _0,082 _0,069

15 _INTP _0,134 _0,178 _0,260 _0,289

16 _JPRS _0,096 _0,067 _0,006 _0,066

17 _KAEF _0,022 _0,020 _0,022 _0,044

18 _LION _0,141 _0,165 _0,170 _0,186

19 _LMPI _0,041 _0,008 _0,016 _0,007

20 _LMSH _0,051 _0,057 _0,019 _0,046

21 _LPIN _0,367 _0,080 _0,176 _0,237

22 _MASA _0,032 _0,002 _0,103 _0,088

23 _MERK _0,163 _0,155 _0,195 _0,149

24 _MLBI _0,086 _0,168 _0,211 _0,247

25 _MYOR _0,050 _0,050 _0,078 _0,067

26 _NIPS _0,012 _0,003 _0,013 _0,032

27 _RDTX _0,245 _0,278 _0,434 _0,655

(2)

29 _SIPD _0,013 _0,012 _0,011 _0,017

30 _SKLT _0,024 _0,014 _0,046 _0,015

31 _SMCB _0,045 _0,053 _0,151 _0,139

32 _SMGR _0,185 _0,207 _0,231 _0,253

33 _SMSM _0,075 _0,068 _0,097 _0,096

34 _SQBI _0,200 _0,263 _0,313 _0,303

35 _SRSN _0,096 _0,022 _0,072 _0,029

36 _STTP _0,026 _0,008 _0,065 _0,056

37 _TCID _0,109 _0,093 _0,090 _0,090

38 _TRST _0,012 _0,032 _0,092 _0,078

39 _TSPC _0,089 _0,088 _0,080 _0,095

40 _ULTJ _0,027 _0,223 _0,038 _0,057

Sumber: Data diolah oleh penulis

Lampiran 2Total Aktiva (TA)

Dalam jutaan rupiah

No Kode 2007 ₂₀₀₈ ₂₀₀₉ ₂₀₁₀

1 _AUTO _3.454.254 _3.981.316 _4.644.939 _5.585.852

2 _BRNA _386.976 _432.192 _507.226 _550.907

3 _BUDI _1.485.651 _1.698.750 _1.598.824 _1.967.633

4 _CEKA _613.679 _605.545 _568.603 _850.470

5 _DLTA _592.359 _698.297 _760.426 _708.584

6 _DVLA _560.931 _637.661 _783.613 _854.110

7 _DYNA _1.123.388 _1.235.004 _1.290.591 _1.552.286

8 _EKAD _84.926 _140.764 _165.122 _204.470

9 _FASW _3.769.588 _3.718.548 _3.671.235 _4.495.022

10 _HMSP _{15.680.542 16.133.819 17.716.447} _20.525.123

11 _IKBI _589.322 _636.408 _561.949 _600.820

12 _INAF _1.009.438 _965.812 _728.035 _733.958

13 _INDF _{29.706.895 39.591.309 40.382.953} _47.275.955

14 _INDS _599.273 _918.228 _621.140 _770.609

15 _INTP _{10.037.926 11.286.707 13.276.516} _15.346.146

16 _JPRS _268.790 _399.344 _353.951 _411.282

(3)

18 _LION _216.129 _253.142 _271.366 _303.900

19 _LMPI _531.756 _560.078 _540.514 _608.920

20 _LMSH _62.812 _61.988 _72.831 _78.200

21 _LPIN _139.253 _182.940 _137.910 _150.937

22 _MASA _1.799.172 _2.379.024 _2.536.045 _3.038.412

23 _MERK _331.062 _375.064 _433.971 _434.768

24 _MLBI _621.835 _941.389 _993.465 _1.137.082

25 _MYOR _1.893.175 _2.922.998 _3.246.498 _4.399.191

26 _NIPS _290.246 _325.008 _314.478 _337.608

27 _RDTX _583.454 _580.931 _651.180 _852.447

28 _SIAP _96.242 _142.216 _147.435 _150.913

29 _SIPD _1.294.773 _1.384.992 _1.641.295 _2.055.743

30 _SKLT _182.697 _201.003 _196.186 _199.375

31 _SMCB _7.208.250 _8.208.985 _7.265.366 _10.437.249

32 _SMGR _{8.515.227 10.602.964 12.951.308} _15.562.999

33 _SMSM _830.049 _929.753 _941.651 _1.067.103

34 _SQBI _227.422 _294.725 _318.934 _320.023

35 _SRSN _334.128 _392.937 _413.777 _364.005

36 _STTP _517.448 _626.750 _548.720 _649.274

37 _TCID _725.197 _910.790 _994.620 _1.047.238

38 _TRST _2.138.991 _2.158.866 _1.921.660 _2.029.558

39 _TSPC _2.773.133 _2.967.057 _3.263.103 _3.589.596

40 _ULTJ _1.362.829 _1.718.997 _1.732.702 _2.006.596

Sumber: Data diolah oleh penulis

Lampiran 3

Financial Leverage

(FL)

No Kode ₂₀₀₇ ₂₀₀₈ ₂₀₀₉ ₂₀₁₀

1 _AUTO _0,345 _0,334 _0,309 _0,309

2 _BRNA _0,595 _0,584 _0,646 _0,634

3 _BUDI _0,579 _0,636 _0,510 _0,592

4 _CEKA _0,643 _0,612 _0,470 _0,637

5 _DLTA _0,226 _0,256 _0,224 _0,185

6 _DVLA _0,176 _0,204 _0,292 _0,250

(4)

8 _EKAD _0,284 _0,581 _0,579 _0,479

9 _FASW _0,656 _0,648 _0,568 _0,597

10 _HMSP _0,486 _0,501 _0,409 _0,502

11 _IKBI _0,253 _0,203 _0,124 _0,180

12 _INAF _0,711 _0,693 _0,590 _0,576

13 _INDF _0,758 _0,783 _0,748 _0,645

14 _INDS _0,869 _0,882 _0,733 _0,705

15 _INTP _0,313 _0,247 _0,195 _0,148

16 _JPRS _0,179 _0,324 _0,981 _0,270

17 _KAEF _0,345 _0,344 _0,364 _0,328

18 _LION _0,214 _0,205 _0,160 _0,145

19 _LMPI _0,266 _0,298 _0,262 _0,340

20 _LMSH _0,536 _0,389 _0,455 _0,402

21 _LPIN _0,441 _0,548 _0,327 _0,291

22 _MASA _0,284 _0,460 _0,424 _0,464

23 _MERK _0,154 _0,127 _0,184 _0,165

24 _MLBI _0,682 _0,634 _0,894 _0,586

25 _MYOR _0,429 _0,574 _0,513 _0,547

26 _NIPS _0,685 _0,621 _0,596 _0,561

27 _RDTX _0,358 _0,258 _0,180 _0,162

28 _SIAP _0,683 _0,503 _0,499 _0,484

29 _SIPD _0,223 _0,254 _0,282 _0,202

30 _SKLT _0,472 _0,499 _0,422 _0,407

31 _SMCB _0,687 _0,658 _0,544 _0,346

32 _SMGR _0,222 _0,239 _0,213 _0,228

33 _SMSM _0,419 _0,412 _0,471 _0,513

34 _SQBI _0,302 _0,272 _0,174 _0,159

35 _SRSN _0,443 _0,509 _0,472 _0,373

36 _STTP _0,307 _0,420 _0,263 _0,311

37 _TCID _0,071 _0,104 _0,114 _0,094

38 _TRST _0,541 _0,519 _0,404 _0,390

39 _TSPC _0,237 _0,246 _0,262 _0,274

40 _ULTJ _0,390 _0,339 _0,312 _0,353

(5)

Lampiran 4 Hasil Perhitungan

CoefficientVariation of Earnings

No Kode Laba Bersih Standar Mean of CV of

2007 2008 2009 2010 Deviasi Earnings Earnings

1 AUTO 454.907 566.025 768.265 1.141.179 301700,4166 732594 0,411824853

2 BRNA 10.380 19.410 20.260 34.761 10083,99376 21202,75 0,47559839

3 BUDI 46.177 32.981 146.415 46.130 52693,329 67925,75 0,775748946

4 CEKA 24.676 27.868 49.493 29.562 11246,11181 32899,75 0,341829704

5 DLTA 47,331 83.754 126.504 139.567 62966,3462 99289 0,634172428

6 DVLA 49.918 70.819 72.272 110.880 25414,0564 75972,25 0,334517622

7 DYNA 772.714 3 65.588 81.113 363609,5276 229854,5 1,581911721

8 EKAD 4.233 4.606 16.443 24.485 9829,079759 12441,75 0,790007817

9 FASW 121.970 36.554 276.729 283.002 120981,2465 179563,75 0,673750946

10 HMSP 3.624.018 3.895.280 5.087.339 6.421.429 1278756,86 4757016,5 0,268814888

11 IKBI 77.467 97.687 28.719 4.600 42913,00924 52118,25 0,823377785

12 INAF 11.077 5.032 2.126 12.547 4935,759212 7695,5 0,641382524

13 INDF 980.357 1.034.389 2.075.861 2.952.858 941103,9455 1760866,25 0,534455099

14 INDS 9.888 31.827 58.766 71.109 27446,19637 42897,5 0,639808762

15 INTP 980.103 1.745.501 2.746.654 3.224.942 1006878,472 2174300 0,463081668

16 JPRS 41.566 49157 1.917 28.446 20748,79885 30271,5 0,685423545

17 KAEF 52.189 55.394 62.507 138.716 41235,72178 77201,5 0,534131096

18 LION 25.298 37.840 33.613 38.631 6109,305825 33845,5 0,180505705

19 LMPI 12.400 2.572 5.992 2.794 4581,667928 5939,5 0,771389499

20 LMSH 5.942 9.237 2.400 7.350 2889,53703 6232,25 0,46364267

21 LPIN 18.034 4.763 10.211 14.122 5665,612794 11782,5 0,48084902

22 MASA 29.204 2.974 174.860 176.082 92641,55838 95780 0,967232808

23 MERK 89.484 98.620 146700 118.794 25353,55788 113399,5 0,223577334

24 MLBI 84.385 222.307 340.458 442.916 154452,2496 272516,5 0,566762928

25 MYOR 141.589 196.230 372.158 484.086 158058,9322 298515,75 0,529482723

26 NIPS 5.084 1.551 3.685 12.663 4834,90361 5745,75 0,841474761

27 RDTX 34.822 57.110 102.549 170.900 60059,44942 91345,25 0,657499426

28 SIAP 321 3.694 3.123 4.024 1687,880426 2709,5 0,622949041

29 SIPD 21.196 27.253 37.215 61.148 17583,98626 120437,5 0,146000924

30 SKLT 5.742 4.271 12.802 4.833 3973,165069 6912 0,574821335

(6)

32 SMGR 1.775.408 2.523.544 3.326.488 3.633.220 836022,6512 2814665 0,297023856

33 SMSM 80.325 91.472 132.850 150.420 33281,81529 113766,75 0,292544309

34 SQBI 52.176 94.271 131.259 92.643 32307,95308 92587,25 0,348946027

35 SRSN 25.695 6.797 25.380 9.830 10021,89824 16925,5 0,592118297

36 STTP 15.595 4.816 41.072 42.631 18804,05964 26028,5 0,722441156

37 TCID 111.232 114.854 124.612 131.445 9209,951081 120535,75 0,07640846

38 TRST 17.747 58.025 143.882 136.727 61444,56796 89095,25 0,689650323

39 TSPC 278.358 320.648 359.964 488.889 90941,24608 361964,75 0,251243377

40 ULTJ 30.317 303.711 61.153 107.123 122878,2479 125576 0,978516977

Sumber: Data diolah oleh penulis

Lampiran 5 Hasil Perhitungan

Coefficient Variation of Sales

No Kode Penjualan Standar Mean of CV of

2007 2008 2009 2010 Deviasi Sales Sales

1 AUTO 4.184.279 5.278.215 5.265.798 6.255.109 845967,3227 5245850,25 0,1612641

2 BRNA 375.941 479.934 537.142 568.328 84593,08744 490336,25 0,172520566

3 BUDI 1.350.298 1.551.987 1.782.132 2.124.381 332177,1035 1702199,5 0,195145812

4 CEKA 812.635 1.963.638 1.194.544 718.205 566354,3647 1172255,5 0,483132188

5 DLTA 836.186 1.177.061 1.264.851 1.205.482 193297,8054 1120895 0,172449521

6 DVLA 494.832 548.332 851.314 909.509 209668,8374 700996,75 0,299101012

7 DYNA 1.139.156 1.382.074 1.492.066 1.613.689 201922,4466 1406746,25 0,143538642

8 EKAD 146.912 182.650 205.218 254.276 44953,78056 197264 0,227886389

9 FASW 2.655.795 3.027.012 2.733.300 3.385.973 331420,0232 2950520 0,112325971

10 HMSP 29.787.725 34.680.445 38.972.186 43.381.658 5821380,414 36705503,5 0,158596937

11 IKBI 1.590.455 1.645.326 862.112 1.226.302 363746,8669 1331048,75 0,273278396

12 INAF 1.273.162 1.478.585 1.125.055 1.047.918 189577,7753 1231180 0,153980551

13 INDF 27.858.304 38.799.279 37.397.319 38.403.360 5204407,662 35614565,5 0,146131438

14 INDS 564.441 963.198 720.229 1.027.120 214990,4932 818747 0,262584771

15 INTP 7.323.644 9.780.498 10.576.456 11.137.805 1682153,524 9704600,75 0,173335675

16 JPRS 432.808 732.703 302.868 427.792 182615,5857 474042,75 0,385230205

17 KAEF 2.365.636 2.704.728 2.854.058 3.183.829 339554,285 2777062,75 0,122271016

18 LION 179.568 229.607 197.508 207.833 20888,02258 203629 0,10257882

19 LMPI 303.167 326.183 381.141 401.594 46028,14461 353021,25 0,130383496

(7)

21 LPIN 49.154 59.249 58.088 59.519 4938,1777 56502,5 0,087397508

22 MASA 898.335 1.333.604 1.691.475 2.006.840 476802,4525 1482563,5 0,321606766

23 MERK 547.238 637.134 751.403 795.689 112416,9618 682866 0,164625215

24 MLBI 978.600 1.325.661 1.616.264 1.790.164 355452,4337 1427672,25 0,248973414

25 MYOR 2.828.440 3.907.674 4.777.175 7.224.165 1871443,672 4684363,5 0,399508636

26 NIPS 405.749 480.458 279.929 400.894 82971,13919 391757,5 0,211792089

27 RDTX 142.015 205.572 236.066 260.802 51305,89704 211113,75 0,243024896

28 SIAP 56.683 137.021 160.143 171.108 51694,63878 131238,75 0,393897677

29 SIPD 1.632.454 2.331.686 3.242.551 3.642.501 905055,1409 2712298 0,333685731

30 SKLT 237.050 313.125 276.312 314.146 36583,64212 285158,25 0,128292421

31 SMCB 3.754.906 5.341.054 5.943.881 5.960.589 1037626,205 5250107,5 0,19763904

32 SMGR 9.600.801 12.209.846 14.387.850 14.344.189 2264282,657 12635671,5 0,179197651

33 SMSM 1.064.055 1.353.586 1.374.652 1.561.787 205516,9866 1338520 0,153540468

34 SQBI 260.247 358.938 419.694 305.251 68835,19271 336032,5 0,204846831

35 SRSN 268.079 313.919 352.543 342.870 37917,35232 319352,75 0,11873188

36 STTP 600.330 624.401 627.115 762.613 73655,87332 653614,75 0,112690042

37 TCID 1.018.334 1.239.775 1.388.725 1.466.939 197353,1248 1278443,25 0,154369875

38 TRST 1.496.541 1.810.920 1.571.511 1.745.511 146717,3371 1656120,75 0,088590966

39 TSPC 3.124.073 3.633.789 4.497.931 5.134.242 894010,9947 4097508,75 0,218184036

40 ULTJ 1.126.800 1.362.607 1.613.928 1.880.411 324438,5645 1495936,5 0,216879904

Sumber: Data diolah oleh penulis

Lampiran 6Hasil Perhitungan

Income Smoothing Indeks

(ISi)

No Kode CV of CV of ISi

Earnings Sales

1 AUTO _0,411824853 _0,161264101 _2.553729258

2 BRNA _0,47559839 _0,172520566 _2.756763446

3 BUDI _0,775748946 _0,12693765 _6.111259709

4 CEKA _0,341829704 _0,483132188 _0.707528317

5 DLTA _0,647848747 _0,172449521 _3.756744253

6 DVLA _0,334517622 _0,299101012 _1.118410198

7 DYNA _1,581911721 _0,143538642 _11.02080735

8 EKAD _0,790007817 _0,227886389 _3.466673988

(8)

10 HMSP _0,268814888 _0,158596937 _1.694956366

11 IKBI _0,823377785 _0,273278396 _3.012963326

12 INAF _0,641382524 _0,153980551 _4.165347635

13 INDF _0,534455099 _0,146131438 _3.657358788

14 INDS _0,639808762 _0,262584771 _2.43657985

15 INTP _0,463081668 _0,173335675 _2.671588916

16 JPRS _0,685423545 _0,385230205 _1.779257016

17 KAEF _0,534131096 _0,122271016 _4.368419544

18 LION _0,180505705 _0,10257882 _1.759678119

19 LMPI _0,771389499 _0,130383496 _5.916312437

20 LMSH _0,46364267 _0,169296223 _2.738647453

21 LPIN _0,480849802 _0,087397508 _5.501870854

22 MASA _0,967232808 _0,321606766 _3.007501428

23 MERK _0,223577334 _0,164625215 _1.358098964

24 MLBI _0,566762928 _0,248973414 _2.276399391

25 MYOR _0,529482723 _0,399508636 _1.325334862

26 NIPS _0,841474761 _0,211792089 _3.973117055

27 RDTX _0,657499426 _0,243024896 _2.705481771

28 SIAP _0,622949041 _0,393897677 _1.581499657

29 SIPD _0,146000924 _0,333685731 _0.437540207

30 SKLT _0,574821335 _0,128292421 _4.480555675

31 SMCB _0,682499528 _0,19763904 _3.453262716

32 SMGR _0,297023856 _0,179197651 _1.657520924

33 SMSM _0,292544309 _0,153540468 _1.905323807

34 SQBI _0,348946027 _0,204846831 _1.7034485

35 SRSN _0,592118297 _0,11873188 _4.98702031

36 STTP _0,722441156 _0,112690042 _6.410869525

37 TCID _0,07640846 _0,154369875 _0.494970019

38 TRST _0,689650323 _0,088590966 _7.784657445

39 TSPC _0,251243377 _0,218184036 _1.151520439

(9)

Lampiran 7 Klasifikasi Perusahaan yang Melakukan Perataan Laba

No Kode

Nama Perusahaan

Status

1 AUTO

PT Astra Otoparts Tbk

0

2 BRNA

PT Berlina Tbk

0

3 BUDI

_{PT Budi Acid Jaya Tbk}

₀

4 CEKA

PT Cahaya Kalbar Tbk

1

5 DLTA

PT Delta Djakarta Tbk

0

6 DVLA

1

30 SKLT

PT Sekar Laut Tbk

0

31 SMCB

_{PT Holcim Indonesia Tbk}