Lampiran 1
Daftar Populasi dan Sampel Perusahaan Manufaktur Tahun 2011 – 2013
No Kode Nama Perusahaan
Kriteria Sampel S
1 2 3 4 5
1 INTP Indocement Tunggal Prakasa Tbk ✓ ✓ ✓ ✓ X
2 SMBR Semen Baturaja (Persero) Tbk ✓ X X X X
3 SMCB Holcim Indonesia Tbk ✓ ✓ ✓ ✓ X
4 SMGR Semen Indonesia (persero) Tbk ✓ ✓ ✓ ✓ X
5 AMFG Asahimas Flat Glass Tbk ✓ ✓ ✓ ✓ X
6 ARNA Arwana Citra Mulia Tbk ✓ ✓ ✓ ✓ X
7 IKAI Inti Keramik Alam Asri Industri Tbk ✓ ✓ ✓ X X
8 KIAS Keramika Indonesia Assosiasi Tbk ✓ ✓ ✓ ✓ X
9 MLIA Mulia Industrindo Tbk ✓ ✓ ✓ ✓ ✓ 1
10 TOTO Surya Toto Indonesia Tbk ✓ ✓ ✓ ✓ X
11 ALKA Alaska Industrindo Tbk ✓ ✓ ✓ ✓ X
12 ALMI Alumindo Light Metal Industry Tbk ✓ ✓ ✓ ✓ X
13 BAJA Saranacentral Bajatama Tbk ✓ X X X X
14 BTON Beton Jaya Manunggal Tbk ✓ ✓ ✓ ✓ X
15 CTBN Citra Turbindo Tbk ✓ ✓ ✓ ✓ X
16 GDST Gunawan Dianjaya Steel Tbk ✓ ✓ ✓ ✓ X
17 INAI Indal Aluminium Industry Tbk ✓ ✓ ✓ ✓ X
18 ISSP Steel Pipe Industry of Indonesia Tbk ✓ X X X X
19 JKSW Jakarta Kyoei Steel Work LTD Tbk ✓ ✓ ✓ ✓ ✓ 2
20 JPRS Jaya Pari Steel Tbk ✓ ✓ ✓ ✓ X
21 KRAS Krakatau Steel Tbk ✓ ✓ ✓ ✓ ✓ 3
22 LION Lion Metal Works Tbk ✓ ✓ ✓ ✓ X
23 LMSH Lionmesh Prima Tbk ✓ ✓ ✓ ✓ X
24 NIKL Pelat Timah Nusantara Tbk ✓ ✓ ✓ ✓ ✓ 4
25 PICO Pelangi Indah Canindo Tbk ✓ ✓ ✓ ✓ X
26 TBMS Tembaga Mulia Semanan Tbk ✓ ✓ ✓ ✓ X
27 BRPT Barito Pasific Tbk ✓ ✓ ✓ ✓ ✓ 5
28 BUDI Budi Acid Jaya Tbk ✓ ✓ ✓ ✓ X
34 SRSN Indo Acitama Tbk ✓ ✓ ✓ ✓ X
35 TPIA Chandra Asri Petrochemical ✓ ✓ ✓ ✓ X
36 UNIC Unggul Indah Cahaya Tbk ✓ ✓ ✓ ✓ X
37 AKKU Alam Karya Unggul Tbk ✓ ✓ ✓ ✓ ✓ 6
38 AKPI Argha Karya Prima Industry Tbk ✓ ✓ ✓ X X
39 APLI Asiaplast Industries Tbk ✓ ✓ ✓ ✓ X
40 BRNA Berlina Tbk ✓ ✓ ✓ ✓ X
41 FPNI Titan Kimia Nusantara Tbk ✓ ✓ ✓ ✓ ✓ 7
42 IGAR Champion Pasific Indonesia Tbk ✓ ✓ ✓ ✓ X
43 IPOL Indopoly Swakarsa Industry Tbk ✓ ✓ ✓ ✓ X
44 SIAP Sekawan Intipratama Tbk ✓ ✓ ✓ ✓ X
45 SIMA Siwani Makmur Tbk ✓ ✓ ✓ X X
46 TRST Trias Sentosa Tbk ✓ ✓ ✓ ✓ X
47 YPAS Yana Prima Hasta Persada Tbk ✓ ✓ ✓ ✓ X
48 DYNA Dynaplast Tbk ✓ ✓ X X X
49 CPIN Charoen Pokphand Indonesia Tbk ✓ ✓ ✓ ✓ X
50 JPFA Japfa Comfeed Indonesia Tbk ✓ ✓ ✓ ✓ X
51 MAIN Malindo Feedmill Tbk ✓ ✓ ✓ ✓ X
52 SIPD Siearad Produce Tbk ✓ ✓ ✓ ✓ X
53 SULI Sumalindo Lestari Jaya Tbk ✓ ✓ ✓ ✓ ✓ 8
54 TIRT Tirta Mahakam Resources Tbk ✓ ✓ ✓ ✓ ✓ 9
55 ALDO Alkindo Naratama Tbk ✓ X X X X
56 DAJK Dwi Aneka Jaya Kemasindo Tbk ✓ X X X X
57 FASW Fajar Surya Wisesa Tbk ✓ ✓ ✓ X X
58 INKP Indah Kiat Pulp & paper Tbk ✓ ✓ ✓ ✓ X
59 INRU Toba Pulp Lestari Tbk ✓ ✓ ✓ ✓ X
60 KBRI Kertas Basuki Rachmat Indonesia Tbk ✓ ✓ ✓ X X
61 SPMA Suparma Tbk ✓ ✓ ✓ ✓ X
62 TKIM Pabrik Kertas Tjiwi Kimia Tbk ✓ ✓ ✓ ✓ X
63 SAIP Surabaya Agung Industri Pulp dan Kertas Tbk ✓ ✓ X X X
64 ASII Astra International Tbk ✓ ✓ ✓ ✓ X
65 AUTO Astra Otoparts Tbk ✓ ✓ ✓ ✓ X
66 BRAM Indo Kordsa Tbk ✓ ✓ ✓ ✓ X
67 GDYR Goodyear Indonesia Tbk ✓ ✓ ✓ ✓ X
74 PRAS Prima alloy steel Universal Tbk ✓ ✓ ✓ ✓ X
75 SMSM Selamat Sempurna Tbk ✓ ✓ ✓ ✓ X
76 ADMG Polychem Indonesia Tbk ✓ ✓ ✓ ✓ X
77 ARGO Argo Pantes Tbk ✓ ✓ ✓ ✓ ✓ 10
78 CNTX Century Textile Industry Tbk ✓ ✓ ✓ ✓ ✓ 11
79 ERTX Eratex Djaya Tbk ✓ ✓ ✓ ✓ X
80 ESTI Ever Shine Tex Tbk ✓ ✓ ✓ ✓ ✓ 12
81 HDTX Panasia Indo Resources Tbk ✓ ✓ ✓ ✓ X
82 INDR Indo Rama Synthetic Tbk ✓ ✓ ✓ ✓ X
83 MYTX Apac Citra Centertex Tbk ✓ ✓ ✓ ✓ ✓ 13
84 PBRX Pan Brothers Tbk ✓ ✓ ✓ ✓ X
85 POLY Asia Pasific Fibers Tbk ✓ ✓ ✓ ✓ ✓ 14
86 RICY Ricky Putra Globalindo Tbk ✓ ✓ ✓ X X
87 SRIL Sri Rejeki Isman Tbk ✓ X X X X
88 SSTM Sunson Textile Manufacturer Tbk ✓ ✓ ✓ ✓ ✓ 15
89 STAR Star Petrochem Tbk ✓ X X X X
90 TFCO Tifico Fiber Indonesia Tbk ✓ ✓ ✓ ✓ X
91 TRIS Trisula International Tbk ✓ X X X X
92 UNIT Nusantara Inti Corpora Tbk ✓ ✓ ✓ ✓ X
93 UNTX Unitex Tbk ✓ ✓ ✓ ✓ ✓ 16
94 PAFI Panasia Filamen Inti Tbk ✓ ✓ X X X
95 BATA Sepatu Bata Tbk ✓ ✓ ✓ ✓ X
96 BIMA Primarindo Asia Infrastructure Tbk ✓ ✓ ✓ ✓ X
97 SIMM Surya Intrindo Makmur Tbk ✓ ✓ X X X
98 IKBI Sumi Indo Kabel Tbk ✓ ✓ ✓ ✓ X
99 JECC Jembo Cable Company Tbk ✓ ✓ ✓ ✓ X
100 KBLI KMI Wire and Cable Tbk ✓ ✓ ✓ ✓ X
101 KBLM Kabelindo Murni Tbk ✓ ✓ ✓ ✓ X
102 SCCO Supreme Cable Manufacturing and Commerce Tbk ✓ ✓ ✓ ✓ X
103 VOKS Voksel Electric Tbk ✓ ✓ ✓ ✓ X
104 PTSN Sat Nusa Persada Tbk ✓ ✓ ✓ ✓ X
105 ADES PT Akasha Wira International Tbk ✓ ✓ ✓ ✓ X
106 AISA PT Tiga Pilar Sejahtera Food Tbk ✓ ✓ ✓ X X
107 ALTO PT Tri Banyan Tirta Tbk ✓ X X X X
112 INDF PT Indofood Sukses Makmur Tbk ✓ ✓ ✓ ✓ X
113 MLBI PT Multi Bintang Indonesia Tbk ✓ ✓ ✓ ✓ X
114 MYOR PT Mayora Indah Tbk ✓ ✓ ✓ ✓ X
115 PSDN PT Prashida Aneka Niaga Tbk ✓ ✓ ✓ X X
116 ROTI PT Nippon Indosari Corporindo Tbk ✓ ✓ ✓ ✓ X
117 SKBM PT Sekar Bumi Tbk ✓ ✓ ✓ X X
118 SKLT PT Sekar Laut Tbk ✓ ✓ ✓ ✓ X
119 STTP PT Siantar Top Tbk ✓ ✓ ✓ ✓ X
120 ULTJ PT Ultrajaya Milk Industry and Trading Company ✓ ✓ ✓ ✓ X
121 AQUA Aqua Golden Mississipi Tbk ✓ ✓ X X X
122 DVLA PT Darya Varia Laboratoria Tbk ✓ ✓ ✓ ✓ X
123 INAF PT Indofarma (Persero) Tbk ✓ ✓ ✓ ✓ X
124 KAEF PT Kimia Farma (Persero) Tbk ✓ ✓ ✓ ✓ X
125 KLBF PT Kalbe Farma Tbk ✓ ✓ ✓ ✓ X
126 MERK PT Merck Tbk ✓ ✓ ✓ ✓ X
127 PYFA PT Pyridam Farma Tbk ✓ ✓ ✓ ✓ X
128 SCPI PT Schering Plough Indonesia Tbk ✓ ✓ ✓ ✓ ✓ 17
129 SIDO PT Industri Jamu & Farmasi Sido Muncul Tbk ✓ X X X X
130 SQBB PT Taisho Pharmaceutical Indonesia Tbk ✓ ✓ ✓ X X
131 TSPC PT Tempo Scan Pasific Tbk ✓ ✓ ✓ ✓ X
132 MBTO PT Martina Berto Tbk ✓ X X X X
133 MRAT PT Mustika Ratu Tbk ✓ ✓ ✓ ✓ X
134 TCID PT Mandom Indonesia Tbk ✓ ✓ ✓ ✓ X
135 UNVR PT Unilever Indonesia Tbk ✓ ✓ ✓ ✓ X
136 CINT Chitose Internatonal Tbk ✓ X X X X
137 KDSI Kedawung Setia Industrial Tbk ✓ ✓ ✓ ✓ X
138 KICI PT Kedaung Indah Can Tbk ✓ ✓ ✓ ✓ X
139 LMPI PT Langgeng Makmur Industry Tbk ✓ ✓ ✓ ✓ X
140 GGRM Gudang Garam Tbk ✓ ✓ ✓ ✓ X
141 HMSP Handjaya Mandala Sampoerna Tbk ✓ ✓ ✓ ✓ X
142 RMBA Bentoel International Investama Tbk ✓ ✓ ✓ ✓ X
Daftar Opini Audit Going Concern dan Opini Audit Non Going Concern
No Kode Nama Perusahaan
Opini Audit 2011 2012 2013
1 MLIA Mulia Industrindo Tbk 1 1 1
2 JKSW Jakarta Kyoei Steel Works Tbk 0 0 0
3 KRAS Krakatau Steel (Persero) Tbk 1 1 1
4 NIKL Pelat Timah Nusantara Tbk 1 1 1
5 BRPT Barito Pacific Tbk 1 1 1
6 AKKU Alam Karya Unggul Tbk 1 1 1
7 FPNI Lotte Chemical Titan Tbk 1 1 1
8 SULI SLJ Global Tbk 0 0 0
9 TIRT Tirta Mahakam Resources Tbk 1 1 1
10 ARGO Argo Pantes Tbk 0 0 0
11 CNTX Century Textile Industry Tbk 1 1 1
12 ESTI Ever Shine Tex Tbk 1 1 1
13 MYTX Apac Citra Centertex Tbk 0 0 0
14 POLY Asia Pacific Fibers Tbk 1 1 1
15 SSTM Sunson Textile Manufacturer Tbk 1 0 1
16 UNTX Unitex Tbk 0 0 0
Lampiran 3
Daftar Sampel Perusahaan Manufaktur dengan Kualitas Auditnya
No Kode Nama Perusahaan
Kualitas Audit 2011 2012 2013
1 MLIA Mulia Industrindo Tbk 1 1 1
2 JKSW Jakarta Kyoei Steel Works Tbk 0 0 0
3 KRAS Krakatau Steel (Persero) Tbk 1 1 1
4 NIKL Pelat Timah Nusantara Tbk 1 1 1
5 BRPT Barito Pacific Tbk 1 1 1
6 AKKU Alam Karya Unggul Tbk 0 0 0
7 FPNI Lotte Chemical Titan Tbk 1 1 1
8 SULI SLJ Global Tbk 1 1 1
9 TIRT Tirta Mahakam Resources Tbk 0 0 0
10 ARGO Argo Pantes Tbk 0 0 0
11 CNTX Century Textile Industry Tbk 1 1 1
12 ESTI Ever Shine Tex Tbk 1 1 1
13 MYTX Apac Citra Centertex Tbk 0 0 0
14 POLY Asia Pacific Fibers Tbk 0 0 0
15 SSTM Sunson Textile Manufacturer Tbk 0 0 0
16 UNTX Unitex Tbk 1 1 1
Daftar Sampel Perusahaan Manufaktur dan Opini Audit Tahun sebelumnya
No Kode Nama Perusahaan
Opini Audit 2010 2011 2012
1 MLIA Mulia Industrindo Tbk 1 1 1
2 JKSW Jakarta Kyoei Steel Works Tbk 0 0 0
3 KRAS Krakatau Steel (Persero) Tbk 1 1 1
4 NIKL Pelat Timah Nusantara Tbk 1 1 1
5 BRPT Barito Pacific Tbk 1 1 1
6 AKKU Alam Karya Unggul Tbk 1 1 1
7 FPNI Lotte Chemical Titan Tbk 1 1 1
8 SULI SLJ Global Tbk 0 0 0
9 TIRT Tirta Mahakam Resources Tbk 1 1 1
10 ARGO Argo Pantes Tbk 0 0 0
11 CNTX Century Textile Industry Tbk 1 1 1
12 ESTI Ever Shine Tex Tbk 1 1 1
13 MYTX Apac Citra Centertex Tbk 0 0 0
14 POLY Asia Pacific Fibers Tbk 1 1 1
15 SSTM Sunson Textile Manufacturer Tbk 1 1 0
16 UNTX Unitex Tbk 0 0 0
Lampiran 5
Nilai Leverage (debt to asset) Sampel Perusahaan Manufaktur Tahun 2011 No Nama Perusahaan Total Liabilities Total Asset Leverage
1
Mulia Industrindo
Tbk 5.246.609.771 6.119.185.665 0,857403265
2
Jakarta Kyoei Steel
Works Tbk 669.902.232.231 287.131.908.141 2,333081811
3
Krakatau Steel
(Persero) Tbk 1.227.483 2.398.079 0,511860952
4
Pelat Timah
Nusantara Tbk 52.624 101.751 0,517184106 5 Barito Pacific Tbk 1.016.208 2.098.741 0,48419886
6
Alam Karya
Unggul Tbk 5.832.610.570 11.767.293.414 0,495662882
7
Lotte Chemical
Titan Tbk 209.362 331.274 0,631990437 8 SLJ Global Tbk 1.654.048.778.442 1.413.681.184.412 1,170029563
9
Tirta Mahakam
Resources Tbk 553.422.620.269 690.932.521.215 0,800979261 10 Argo Pantes Tbk 1.349.618.405 1.709.908.215 0,789292895
11
Century Textile
Industry Tbk 30.626.397 36.524.532 0,838515795
12
Ever Shine Tex
Tbk 41.929.182 83.377.929 0,502881068
13
Apac Citra
Centertex Tbk 1.784.606.616.024 1.848.394.822.216 0,965489945
14
Asia Pacific Fibers
Tbk 1.218.898.379 452.635.312 2,692892814
15
Sunson Textile
Manufacturer Tbk 661.753.916.338 843.450.156.961 0,784579754 16 Unitex Tbk 36.653.943 18.344.212 1,998120334
17
Merck Sharp
Nilai Leverage (debt to asset) Sampel Perusahaan Manufaktur Tahun 2012
No Nama Perusahaan Total Liabilities Total Asset Leverage 1
Mulia Industrindo
Tbk 5.321.387.013 6.558.955.234 0,811316257
2
Jakarta Kyoei Steel
Works Tbk 677.941.498.373 278.718.823.565 2,432349167
3
Krakatau Steel
(Persero) Tbk 1.445.961 2.561.947 0,564399264
4
Pelat Timah
Nusantara Tbk 67.958 110.616 0,614359586 5 Barito Pacific Tbk 1.150.885 2.120.461 0,54275226
6
Alam Karya
Unggul Tbk 6.675.164.650 10.582.842.395 0,630753478
7
Lotte Chemical
Titan Tbk 212.800 318.238 0,66868193 8 SLJ Global Tbk 1.475.195.895.066 1.428.778.840.556 1,032487221
9
Tirta Mahakam
Resources Tbk 574.356.916.834 679.649.204.257 0,845078481 10 Argo Pantes Tbk 1.588.347.551 1.809.813.835 0,877630351
11
Century Textile
Industry Tbk 28.899.914 31.155.757 0,927594666
12
Ever Shine Tex
Tbk 43.895.161 80.464.521 0,545521933
13
Apac Citra
Centertex Tbk 1.864.250.275.649 1.803.323.308.102 1,033785937
14
Asia Pacific Fibers
Tbk 1.201.091.140 403.252.291 2,978510394
15
Sunson Textile
Manufacturer Tbk 525.337.311.071 810.275.583.968 0,648343997 16 Unitex Tbk 36.253.797 16.714.611 2,168988378
17
Merck Sharp
Lampiran 7
Nilai Leverage (debt to asset) Sampel Perusahaan Manufaktur Tahun 2013
No Nama Perusahaan Total Liabilities Total Asset Leverage 1
Mulia Industrindo
Tbk 5.999.787.094 7.189.899.445 0,83447441
2
Jakarta Kyoei Steel
Works Tbk 670.190.389.365 262.386.019.471 2,554215315
3
Krakatau Steel
(Persero) Tbk 1.327.451 2.379.504 0,557868783
4
Pelat Timah
Nusantara Tbk 81.484 124.420 0,654910786 5 Barito Pacific Tbk 1.261.910 2.321.070 0,543675977
6
Alam Karya
Unggul Tbk 42.758.443.320 45.208.352.407 0,945808485
7
Lotte Chemical
Titan Tbk 190.541 289.829 0,657425585 8 SLJ Global Tbk 1.313.137 941.141 1,395260646
9
Tirta Mahakam
Resources Tbk 664.163.283.789 723.177.125.785 0,918396421 10 Argo Pantes Tbk 2.018.114.949 2.345.032.586 0,860591431
11
Century Textile
Industry Tbk 28.903.126 31.045.592 0,930989688
12
Ever Shine Tex
Tbk 43.752.845 73.651.605 0,594051481
13
Apac Citra
Centertex Tbk 2.199.024.993.140 2.095.467.423.419 1,049419795
14
Asia Pacific Fibers
Tbk 1.181.392.184 353.491.404 3,342067645
15
Sunson Textile
Manufacturer Tbk 530.156.259.856 801.866.397.035 0,661152858 16 Unitex Tbk 36.643.052 18.807.091 1,948363625
17
Merck Sharp
Nilai Likuiditas(current ratio) Sampel Perusahaan Manufaktur Tahun 2011
No Nama Perusahaan Current Asset Current Liabilities Current Ratio 1
Mulia Industrindo
Tbk 1342733528,00 869330538,00 1,544560405
2
Jakarta Kyoei Steel
Works Tbk 110983042371,00 8983230454,00 12,35446902
3
Krakatau Steel
(Persero) Tbk 1486117,00 1015049,00 1,464084
4
Pelat Timah
Nusantara Tbk 72191,00 47629,00 1,51569422
5 Barito Pacific Tbk 767343,00 385554,00 1,990234831
6
Alam Karya
Unggul Tbk 1971884258,00 5817696181,00 0,338945898
7
Lotte Chemical
Titan Tbk 153114,00 173943,00 0,880253876
8 SLJ Global Tbk 31259797884,00 1467638162946,00 0,02129939
9
Tirta Mahakam
Resources Tbk 503093756413,00 348155114205,00 1,445027621
10 Argo Pantes Tbk 301305362,00 290787674,00 1,036169649
11
Century Textile
Industry Tbk 15058282,00 14202773,00 1,06023535
12
Ever Shine Tex
Tbk 46316176,00 39035578,00 1,186511853
13
Apac Citra
Centertex Tbk 454582683067,00 978511549980,00 0,464565475
14
Asia Pacific Fibers
Tbk 231660952,00 1167418530,00 0,198438646
15
Sunson Textile
Manufacturer Tbk 469277014808,00 374173142153,00 1,254170762
16 Unitex Tbk 9516208,00 34254416,00 0,27780967
17
Merck Sharp
Lampiran 9
Nilai Likuiditas(current ratio) Sampel Perusahaan Manufaktur Tahun 2012
No Nama Perusahaan Current Asset Current Liabilities Current Ratio 1
Mulia Industrindo
Tbk 1418657427,00 967054285,00 1,466988409
2
Jakarta Kyoei Steel
Works Tbk 102583924976,00 16992297161,00 6,03708398
3
Krakatau Steel
(Persero) Tbk 1399654,00 1244435,00 1,1247305
4
Pelat Timah
Nusantara Tbk 76088,00 62982,00 1,208091201
5 Barito Pacific Tbk 755866,00 494418,00 1,528799518
6
Alam Karya
Unggul Tbk 1539880712,00 6582652121,00 0,233930137
7
Lotte Chemical
Titan Tbk 155382,00 170256,00 0,91263744
8 SLJ Global Tbk 494039087216,00 1324672722609,00 0,372951808
9
Tirta Mahakam
Resources Tbk 488586868029,00 409076591071,00 1,194365257
10 Argo Pantes Tbk 392895040,00 498084668,00 0,788811753
11
Century Textile
Industry Tbk 12557214,00 12395295,00 1,01306294
12
Ever Shine Tex
Tbk 43843064,00 43873453,00 0,999307349
13
Apac Citra
Centertex Tbk 424242857298,00 842155819968,00 0,503758149
14
Asia Pacific Fibers
Tbk 237040523,00 1168591530,00 0,202842924
15
Sunson Textile
Manufacturer Tbk 428479361379,00 249010900037,00 1,720725323
16 Unitex Tbk 7657431,00 33990138,00 0,225283904
17
Merck Sharp
Nilai Likuiditas(current ratio) Sampel Perusahaan Manufaktur Tahun 2013
No Nama Perusahaan Current Asset Current Liabilities Current Ratio 1
Mulia Industrindo
Tbk 1504650594,00 1332135012,00 1,129503076
2
Jakarta Kyoei Steel
Works Tbk 107859908254,00 9385313775,00 11,49241366
3
Krakatau Steel
(Persero) Tbk 1095219,00 1138147,00 0,962282552
4
Pelat Timah
Nusantara Tbk 91906,00 77465,00 1,186419673
5 Barito Pacific Tbk 853890,00 632878,00 1,349217385
6
Alam Karya
Unggul Tbk 18923732343,00 25267433603,00 0,74893765
7
Lotte Chemical
Titan Tbk 137976,00 146716,00 0,940429128
8 SLJ Global Tbk 244245,00 845368,00 0,288921511
9
Tirta Mahakam
Resources Tbk 401184930295,00 409236836600,00 0,980324581
10 Argo Pantes Tbk 628813351,00 932372686,00 0,67442275
11
Century Textile
Industry Tbk 13480252,00 27578010,00 0,488804377
12
Ever Shine Tex
Tbk 37434687,00 43380430,00 0,86293951
13
Apac Citra
Centertex Tbk 514298972804,00 1071645734597,00 0,479915103
14
Asia Pacific Fibers
Tbk 235768872,00 1131770492,00 0,208318624
15
Sunson Textile
Manufacturer Tbk 415053316392,00 315809046109,00 1,314254045
16 Unitex Tbk 8843737,00 34544761,00 0,256008053
17
Merck Sharp
Lampiran 11
Nilai Profitabilitas(ROA) Sampel Perusahaan Manufaktur Tahun 2011
No Nama Perusahaan Net Income Total Asset ROA 1
Mulia Industrindo
Tbk -17914711,00 6119185665,00 -0,00292763
2
Jakarta Kyoei Steel
Works Tbk -2651145245,00 287131908141,00 -0,009233196
3
Krakatau Steel
(Persero) Tbk 162008,00 2398079,00 0,067557407
4
Pelat Timah
Nusantara Tbk -1563,00 101751,00 -0,015361028
5 Barito Pacific Tbk -23578,00 2098741,00 -0,011234354
6
Alam Karya
Unggul Tbk -6457648230,00 11767293414,00 -0,548779401
7
Lotte Chemical
Titan Tbk -10987,00 331274,00 -0,033165899
8 SLJ Global Tbk -298428988260,00 1413681184412,00 -0,21110063
9
Tirta Mahakam
Resources Tbk 2474449900,00 690932521215,00 0,003581319
10 Argo Pantes Tbk -196154120,00 1709908215,00 -0,114716169
11
Century Textile
Industry Tbk 3690642,00 36524532,00 0,101045566
12
Ever Shine Tex
Tbk 1234944,00 83377929,00 0,014811402
13
Apac Citra
Centertex Tbk -141503909639,00 1848394822216,00 -0,076555024
14
Asia Pacific Fibers
Tbk -36178327,00 452635312,00 -0,079928203
15
Sunson Textile
Manufacturer Tbk -29660266844,00 843450156961,00 -0,035165406
16 Unitex Tbk -788453,00 18344212,00 -0,042981023
17
Merck Sharp
Nilai Profitabilitas(ROA) Sampel Perusahaan Manufaktur Tahun 2012
No Nama Perusahaan Net Income Total Asset ROA 1
Mulia Industrindo
Tbk -23516679,00 6558955234,00 -0,003585431
2
Jakarta Kyoei Steel
Works Tbk -16452350718,00 278718823565,00 -0,059028488
3
Krakatau Steel
(Persero) Tbk -15471,00 2561947,00 -0,006038767
4
Pelat Timah
Nusantara Tbk -7426,00 110616,00 -0,067133145
5 Barito Pacific Tbk -146468,00 2120461,00 -0,069073659
6
Alam Karya
Unggul Tbk -2685529382,00 10582842395,00 -0,253762579
7
Lotte Chemical
Titan Tbk -9301,00 318238,00 -0,029226554
8 SLJ Global Tbk -116954021856,00 1428778840556,00 -0,081855931
9
Tirta Mahakam
Resources Tbk -39831440845,00 679649204257,00 -0,058605882
10 Argo Pantes Tbk -145001543,00 1809813835,00 -0,08011959
11
Century Textile
Industry Tbk -3642292,00 31155757,00 -0,116905906
12
Ever Shine Tex
Tbk -5744393,00 80464521,00 -0,071390383
13
Apac Citra
Centertex Tbk -156062791209,00 1803323308102,00 -0,08654177
14
Asia Pacific Fibers
Tbk -41759997,00 403252291,00 -0,103557991
15
Sunson Textile
Manufacturer Tbk -18315706621,00 810275583968,00 -0,022604293
16 Unitex Tbk -1200327,00 16714611,00 -0,071813038
17
Merck Sharp
Lampiran 13
Nilai Profitabilitas(ROA) Sampel Perusahaan Manufaktur Tahun 2013
No Nama Perusahaan Net Income Total Asset ROA 1
Mulia Industrindo
Tbk 443724925,00 7189899445,00 0,061715039
2
Jakarta Kyoei Steel
Works Tbk -7968797416,00 262386019471,00 -0,030370511
3
Krakatau Steel
(Persero) Tbk -14747,00 2379504,00 -0,00619751
4
Pelat Timah
Nusantara Tbk 503,00 124420,00 0,004042758
5 Barito Pacific Tbk -14390,00 2321070,00 -0,006199727
6
Alam Karya
Unggul Tbk 967048546,00 45208352407,00 0,021390927
7
Lotte Chemical
Titan Tbk -6804,00 289829,00 -0,023475912
8 SLJ Global Tbk -290995,00 941141,00 -0,30919384
9
Tirta Mahakam
Resources Tbk -189085749281,00 723177125785,00 -0,261465335
10 Argo Pantes Tbk 6071616,00 2345032586,00 0,002589139
11
Century Textile
Industry Tbk -113377,00 31045592,00 -0,003651952
12
Ever Shine Tex
Tbk -6637653,00 73651605,00 -0,090122313
13
Apac Citra
Centertex Tbk -22622994632,00 2095467423419,00 -0,010796157
14
Asia Pacific Fibers
Tbk -36465504,00 353491404,00 -0,103158107
15
Sunson Textile
Manufacturer Tbk -16784886997,00 801866397035,00 -0,020932274
16 Unitex Tbk 1701011,00 18807091,00 0,090445194
17
Merck Sharp
