PENGARUH KUALITAS LABA TERHADAP KEMAMPUAN LABA OPERASI DALAM MEMPREDIKSI ARUS KAS OPERASI MASA DEPAN PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA - Unika Repository

(1)

90

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91 LAMPIRAN A

DATA PENELITIAN

I. Nama Emiten

II. Lampiran Perhitungan Arus Kas Operasi

III. Lampiran Perhitungan Laba Operasi

IV. Lampiran Perhitungan Kualitas Laba

V. Lampiran Rekap Model I

VI. Lampiran Rekap Model II

(3)

92

(4)

93 Daftar Nama Perusahaan Periode Amatan Tahun 2006

NO KODE NAMA EMITEN

1 AKPI PT. ARGHA KARYA PRIMA INDUSTRY Tbk 2 AKRA PT. AKR CORPORINDO Tbk

3 ALKA PT. ALAKASA INDUSTRINDO Tbk 4 AQUA PT. AQUA GOLDE MISSISSIPPI Tbk 5 ARNA PT. ARWANA CITRAMULIA Tbk 6 ASGR PT. ASTRA GRAPHIA Tbk

7 ASII PT. ASTRA INTERNATIONAL Tbk 8 AUTO PT. ASTRA OTOPARTS Tbk 9 BATA PT. SEPATU BATA Tbk 10 BRAM PT. BRANTA MULIA Tbk 11 DAVO PT. DAVOMAS ABADI Tbk 12 DLTA PT. DELTA DJAKARTA Tbk

13 DVLA PT. DARYA-VARIA LOBORATORIA Tbk 14 DYNA PT. DYNAPLAST Tbk

15 FAST PT. FAST FOOD INDONESIA Tbk 16 FASW PT. FAJAR SURYA WISESA Tbk 17 GGRM PT. GUDANG GARAM Tbk 18 GJTL PT. GAJAH TUNGGAL Tbk 19 HDTX PT. PANASIA INDOSYNTEC Tbk

20 HMSP PT. HANJAYA MANDALA SAMPOERNA Tbk 21 IKBI PT. SUMI INDO KABEL Tbk

22 INDF PT. INDOFOOD SUKSES MAKMUR Tbk 23 INTP PT. INDOCEMENT TUNGGAL PERKASA Tbk 24 KLBF PT. KALBE FARMA Tbk

25 LION PT.LION METAL WORKS Tbk 26 MERK PT. MERCK Tbk

27 MLBI PT. MULTI BINTANG INDONESIA Tbk 28 MLPL PT. MULTIPOLAR CORPORATION Tbk 29 MRAT PT. MUSTIKA RATU Tbk

30 MTDL PT. METRODATA ELECTRONICS Tbk 31 MYOR PT. MAYORA INDAH Tbk

32 PRAS PT. PRIMA ALLOY STEEL UNIVERSAL Tbk 33 RDTX PT. RODA VIVATEX Tbk

(5)

94

36 SIMA PT. SIWANI MAKMUR Tbk 37 SMGR PT. SEMEN GRESIK Tbk

38 SMSM PT. SELAMAT SEMPURNA Tbk 39 SOBI PT. SORINI CORPORATION Tbk 40 STTP PT. SUPARMA Tbk

41 TBLA PT. SIANTAR TOP Tbk

42 TCID PT. MANDOM INDONESIA Tbk 43 TIRA PT. TIRA AUSTENITE Tbk

(6)

95 Daftar Nama Perusahaan Periode Amatan Tahun 2007

3 AQUA PT. AQUA GOLDE MISSISSIPPI Tbk 4 ARNA PT. ARWANA CITRAMULIA Tbk 5 ASGR PT. ASTRA GRAPHIA Tbk

6 ASII PT. ASTRA INTERNATIONAL Tbk 7 AUTO PT. ASTRA OTOPARTS Tbk 8 BATA PT. SEPATU BATA Tbk 9 BRAM PT. BRANTA MULIA Tbk 10 DLTA PT. DELTA DJAKARTA Tbk

13 FAST PT. FAST FOOD INDONESIA Tbk 14 FASW PT. FAJAR SURYA WISESA Tbk 15 GGRM PT. GUDANG GARAM Tbk 16 GJTL PT. GAJAH TUNGGAL Tbk 17 HDTX PT. PANASIA INDOSYNTEC Tbk

18 HMSP PT. HANJAYA MANDALA SAMPOERNA Tbk 19 IGAR PT. IGAR JAYA Tbk

20 IKBI PT. INTI KERAMIK ALAMSARI INDUSTRI Tbk 21 INDF PT. INDOFOOD SUKSES MAKMUR Tbk

22 INTP PT. INDOCEMENT TUNGGAL PERKASA Tbk 23 KAEF PT. KIMIA FARMA Tbk

24 KBLI PT. GT KABEL INDONESIA Tbk 25 KLBF PT. KALBE FARMA Tbk

26 LION PT.LION METAL WORKS Tbk

27 LMPI PT. LANGGENG MAKMUR INDUSTRI Tbk 28 MERK PT. MERCK Tbk

29 MLBI PT. MULTI BINTANG INDONESIA Tbk 30 MLPL PT. MULTIPOLAR CORPORATION Tbk 31 MRAT PT. MUSTIKA RATU Tbk

32 MYOR PT. MAYORA INDAH Tbk

33 PRAS PT. PRIMA ALLOY STEEL UNIVERSAL Tbk 34 RDTX PT. RODA VIVATEX Tbk

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96

37 SMAR PT. SINAR MAS AGRA RESOURCE AND TECHNOLOGY Tbk 38 SMCB PT. SEMEN CIBINONG Tbk

39 SMGR PT. SEMEN GRESIK Tbk

40 SMSM PT. SELAMAT SEMPURNA Tbk 41 SOBI PT. SORINI CORPORATION Tbk 42 SPMA PT. SUPARMA Tbk

43 SRSN PT. SARASA NUGRAHA Tbk 44 STTP PT. SIANTAR TOP Tbk

45 TCID PT. MANDOM INDONESIA Tbk 46 TIRA PT. TIRA AUSTENITE Tbk

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97 Daftar Nama Perusahaan Periode Amatan Tahun 2008

3 AQUA PT. AQUA GOLDE MISSISSIPPI Tbk 4 ARNA PT. ARWANA CITRAMULIA Tbk 5 ASGR PT. ASTRA GRAPHIA Tbk

6 ASII PT. ASTRA INTERNATIONAL Tbk 7 AUTO PT. ASTRA OTOPARTS Tbk 8 BRAM PT. BRANTA MULIA Tbk 9 BUDI PT. BUDI ACID JAYA Tbk 10 DLTA PT. DELTA DJAKARTA Tbk

13 FAST PT. FAST FOOD INDONESIA Tbk 14 FASW PT. FAJAR SURYA WISESA Tbk 15 FORU PT. FOTRTUNE INDONESIA Tbk 16 GGRM PT. GUDANG GARAM Tbk 17 HEXA PT. HEXINDO ADIPERKASA Tbk

18 HMSP PT. HANJAYA MANDALA SAMPOERNA Tbk 19 IGAR PT. IGAR JAYA Tbk

20 IKAI PT. INTI KERAMIK ALAMSARI INDUSTRI Tbk 21 IKBI PT. SUMI INDO KABEL Tbk

22 INDF PT. INDOFOOD SUKSES MAKMUR Tbk 23 INTP PT. INDOCEMENT TUNGGAL PERKASA Tbk 24 KBLI PT. GT KABEL INDONESIA Tbk

25 KLBF PT. KALBE FARMA Tbk 26 LION PT. LION METAL WORKS Tbk 27 MERK PT. MERCK Tbk

28 MLBI PT. MULTI BINTANG INDONESIA Tbk 29 MRAT PT. MUSTIKA RATU Tbk

30 MYOR PT. MAYORA INDAH Tbk 31 RDTX PT. RODA VIVATEX Tbk 32 SKLT PT. SARI HUSADA Tbk

33 SMAR PT. SINAR MAS AGRA RESOURCE AND TECHNOLOGY Tbk 34 SMCB SEMEN CIBINONG Tbk

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98

36 SMSM PT. SELAMAT SEMPURNA Tbk 37 SOBI PT. SORINI CORPORATION Tbk

38 SQBI PT. BRISTOLL-MYERS SQUIBB INDONESIA Tbk 39 TCID PT. MANDOM INDONESIA Tbk

40 TIRA PT. TIRA AUSTENITE Tbk

41 TOTO PT. SURYA TOTO INDONESIA Tbk 42 TRST PT. TRIAS SENTOSA Tbk

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99

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100 Perhitungan Arus Kas Operasi Tahun 2006

NO NAMA

(37)

126 Perhitungan Kualitas Laba Tahun 2005

NO NAMA

ARUS KAS OPERASI LABA BERSIH

KL 2005

2005 2005

(38)

127

NO NAMA ARUS KAS OPERASI LABA BERSIH KL 2005

2005 2005

(39)

128

2005 2005

2007 2007

(47)

136

2007 2007

(48)

137

2007 2007

(49)

138

(50)

139

No KODE AKO LO

(51)

140

(52)

141

(53)

142

(54)

143

(55)

144

(56)

145

(57)

146

(58)

147

(59)

148

(60)

149

(61)

150

(62)

151

No KODE AKO LO KL LO*KL

1 ADES -0,101290311 -0,657471692 0,899001506 -0,591068041

2 ADMG -1,006508102 -0,791691542 6,890212924 -5,454923295

3 AISA 0,892530337 0,06129796 -18,67690515 -1,144856185

4 AKKU -1,838714367 -0,638449019 3,475092111 -2,218669149

5 AKPI -0,295547801 -0,19231536 8,293903367 -1,595045012

6 AKRA 2,951478047 0,091731928 0,43121386 0,039556079

7 ALKA -0,99570488 8,372598005 0,366237758 3,066361522

8 ALMI -1,862983868 0,041039108 4,953328639 0,203280189

9 AMFG -0,764623881 0,025672917 1,048388514 0,026915191

10 APLI 5,732913475 -1,032110379 -0,656810887 0,677901334

11 AQUA -0,422532767 -0,379023837 1,490928757 -0,565097538

12 ARGO -0,935438201 0,071687533 -0,183401858 -0,013147627

13 ARNA -0,334216375 0,329304497 1,614033295 0,531508422

14 ASGR 0,232235613 -0,011215683 3,037700335 -0,034069884

15 ASII 2,632733749 0,320267694 0,392074465 0,125568785

16 AUTO 0,412991158 0,236849273 0,539681051 0,127823065

17 BATA 0,657359863 -0,280310019 2,083947795 -0,584151446

18 BATI -2,080790903 0,64677475 4,062068254 2,627243179

19 BIMA 0,443834243 0,537551157 -0,269242945 -0,144731857

20 BRAM 0,388482077 0,579831676 0,986110329 0,571778005

21 BRNA 1,024517222 -0,400376557 1,830017119 -0,732695953

22 BRPT 0,209808174 -6,013333112 -1,341550565 8,067190434

23 BTON -1,166208102 -0,299001199 1,10886607 -0,331552284

24 BUDI 1,60019355 -0,103326731 -9,309212438 0,961890489

25 CEKA 3,500317445 7,081178122 0,28822642 2,040982619

26 CLPI 1,828010155 0,861802017 -2,332505282 -2,010157757

27 DAVO -0,815288171 -0,060101159 3,581028607 -0,21522397

28 DLTA -0,542583588 0,261202202 0,699546394 0,182723059

29 DOID 1,11123432 1,546033869 -42,81211117 -66,18897386

30 DPNS 0,428800857 -3,165141741 1,212758727 -3,838553269

31 DSUC 3,117470986 -1,51431535 -0,15050561 0,227912955

32 DVLA -0,203650279 -0,047548623 1,036729839 -0,049295076

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152

34 EKAD -1,188438577 -0,429542681 1,779028336 -0,764168601

35 ERTX -0,225970622 1,0604222 -2,969974447 -3,149426837

36 ESTI 0,688831408 1,260796324 0,836280194 1,054378994

37 ETWA 0,988883267 -0,714494986 0,688324597 -0,491804473

38 FAST 0,714291247 0,098462771 2,344498398 0,230845809

39 FASW -0,115575671 -0,00468853 17,22142326 -0,08074316

40 FMII 1,134266313 0,702700634 3,824830853 2,687711065

41 FPNI 0,660895619 -0,056118113 0,20384216 -0,011439237

42 GDYR 0,44499405 -1,312949856 -5,839409051 7,666851273

43 GGRM 0,203890622 0,078962121 0,837117564 0,066100578

44 GJTL 0,205673529 -0,4043412 1,434818678 -0,580156306

45 HDTX -0,594038068 -2,753244589 0,406810449 -1,120048667

46 HEXA 1,501355974 0,087425787 -2,508327271 -0,219292486

47 HMSP 0,718870994 0,237562349 0,844946955 0,200727583

48 IGAR -0,172213773 -0,267966868 1,920887263 -0,514734144

49 IIKP 0,93683655 1,877078507 -12,06608293 -22,64898493

50 IKAI -0,495045199 -0,31007818 -1,884008609 0,584189961

51 IKBI 2,314138363 1,095605576 0,63569183 0,696467514

52 IMAS 0,916858449 -0,712845098 -13,05732565 9,307850585

53 INAF 2,333160552 -0,3070654 -5,718849482 1,756060804

54 INAI -1,461672905 -0,145689824 1,630831731 -0,237595588

55 INCI 2,975811411 -0,198800234 -0,867160094 0,17239163

56 INDF 0,857205128 -0,203552528 3,378424792 -0,687686907

57 INDS -11,0769709 1,001565095 -1,041205058 -1,042834643

58 INTA -19,80371615 0,523233416 0,160970241 0,084225009

59 INTD 1,610504514 -1,607867835 1,93102703 -3,10483625

60 INTP -0,121603468 0,451688351 1,839703749 0,830972753

61 JECC 0,899761041 0,259054351 11,72836527 3,038284054

62 JKSW -0,290475053 6,749315281 -1,299274366 -8,769212333

63 JPRS -1,75816567 -0,290816965 1,843638694 -0,53616141

64 KAEF 3,583712014 -0,320676633 0,579175546 -0,185728064

65 KARW 2,450283685 -0,04187069 8,282251571 -0,346783588

66 KBLI 1,43099045 2,508652597 0,261121524 0,655063189

67 KBLM -0,668425573 1,556313337 -1,92966483 -3,003163111

68 KDSI 0,575238822 2,203059405 -2,469909266 -5,441356838

(64)

153

70 KKGI 0,001208258 -4,838775281 -1,359958455 6,580533355

71 KLBF 0,19899514 0,508066622 0,711143744 0,3613084

72 KONI -1,738640601 1,877414159 -6,339242588 -11,90138379

73 LAPD 1,133278421 -1,374710949 1,081046903 -1,486127014

74 LION 0,692927374 -0,143592594 0,822435237 -0,118095609

75 LMPI 127,8571695 2,258930526 0,000363627 0,000821408

76 LMSH 2,788389175 -0,201407377 -0,133246883 0,026836905

77 LPIN 0,643503164 -0,592925866 0,643040675 -0,381275449

78 LTLS -0,326948685 0,14773935 1,231893181 0,181999098

79 MDRN -0,150083425 0,103092546 -2,678406562 -0,276123752

80 MERK 1,3444914 -0,011095411 0,675779695 -0,007498053

81 MLBI 0,153724269 0,219875968 1,660462551 0,365095811

82 MLIA -0,366152249 0,003967089 -0,228632403 -0,000907005

83 MLPL 0,180818259 1,166834042 2,427035209 2,831947303

84 MRAT -0,800909956 -0,382973447 1,377185107 -0,527425328

85 MTDL -0,84067277 0,322941328 3,12899017 1,010480241

86 MYOR -0,844665327 -0,2839777 3,22183588 -0,914929543

87 MYRX 0,014611922 -11,48696362 -7,170563111 82,36799756

88 MYTX 0,313558643 1,551150828 -0,508427259 -0,788647364

89 NIPS -1,031057224 0,65841666 5,705093104 3,756328347

90 PAFI 9,718942024 -0,007521048 -0,009943665 7,47868E-05

91 PBRX -2,529479801 1,35083306 -2,860566199 -3,864147392

92 PICO -3,197259904 51,92321866 8,710472799 452,2757838

93 POLY -7,857251011 0,294058188 0,11800275 0,034699675

94 PRAS 0,534005843 -0,321890443 7,404867588 -2,383556108

95 PSDN -0,402619757 0,333374808 -3,761722545 -1,254063531

96 PTSP -0,407156483 -0,45444637 0,19329004 -0,087839957

97 PYFA -2,717959346 0,152122102 1,185027555 0,180268883

98 RDTX -0,356155429 0,486998368 2,96618269 1,444526129

99 RICY 0,119763831 1,138114925 0,274716955 0,312659467

100 RMBA -1,944951603 -1,333143055 1,125536565 -1,500501255

101 SAIP -1,90619283 -0,068150688 -0,008340101 0,000568384

102 SCCO 7,84997349 5,580820604 0,261930206 1,46178549

103 SHDA 1,276272335 2,588949715 0,651928936 1,687811233

104 SIMA -0,947786523 -0,078049784 3,132439089 -0,244486194

(65)

154

106 SIPD 0,847319756 2,228878547 0,149169279 0,332480206

107 SKLT 0,352808226 -0,071441082 0,027568892 -0,001969551

108 SMAR 1,533513789 0,060381425 0,487350024 0,029426889

109 SMCB 1,120310539 2,699369847 0,639258144 1,725594158

110 SMGR 0,303346942 0,632615575 1,183407405 0,748641956

111 SMPL -1,330406743 -0,696637685 -2,745872905 1,912878544

112 SMSM -0,517039388 0,148629176 2,152976283 0,319995091

113 SOBI 1,857688918 -0,096935554 0,28822642 -0,027939388

114 SPMA -0,134184229 0,130151528 1,405353366 0,182908888

115 SQBI 80,00932538 -0,794804412 -0,138455834 0,110045308

116 SQMI -0,933917761 -2,406524299 -0,53677058 1,291751444

117 SRSN 5,731724023 3,104629042 0,236130262 0,733096869

118 SSTM 1,733116655 0,123474009 0,479082485 0,059154235

119 STTP 1,733116655 -0,564948478 0,479082485 -0,270656921

120 SUBA 0,665178331 -0,614471188 0,136578119 -0,083923319

121 SUDI -2,610388305 -1,501581816 -0,168052031 0,252343874

122 SUGI 5,423355189 -3,391658755 -0,145510218 0,493521005

123 SULI -2,716666734 -0,183689373 57,54243996 -10,56993472

124 TBLA 0,656394435 -0,109623398 35,34151381 -3,874256834

125 TBMS -7,244784195 -0,647404543 -2,724248336 1,763690749

126 TCID -0,024347586 0,027881537 0,994530271 0,027729033

127 TEJA 18,35477615 0,577521263 0,02351703 0,013581585

128 TIRA 26,05211073 7,481911215 0,270484068 2,023737782

129 TIRT 1,540967401 -0,014476669 -10,85165909 0,157095877

130 TOTO 1,174245077 -0,015546825 0,726339118 -0,011292267

131 TRST 6,371253108 0,08658133 -1,69238856 -0,146529252

132 TSPC -0,210985915 -0,080942819 0,978993471 -0,079242491

133 TURI 1,898031433 -0,03060913 -2,220462125 0,067966414

134 ULTJ 1,997051897 -0,292891953 8,067071466 -2,362780317

135 UNTR 0,642072907 0,434517359 0,986785675 0,428775505

136 UNVR 0,305614639 -0,002627042 1,156771663 -0,003038888

137 ADES 0,40997275 -0,101290311 1,002934919 -0,10158759

138 ADMG 2,361795906 -4,29142256 0,308092566 -1,322155388

139 AISA 24,74285361 -0,042103216 -14,2319032 0,599208895

140 AKKU 0,508567472 -0,778102399 -36,04413645 28,04602904

(66)

155

142 AKRA -0,071016754 0,048393333 1,6616979 0,0804151

143 ALMI 0,555045087 0,559124987 -1,827335111 -1,02170872

144 AMFG 5,054797221 -0,975071917 -3,045913812 2,96998502

145 APLI -1,409058119 12,53181456 289,8217651 3631,992616

146 AQUA 1,047112445 -0,06814078 1,150101769 -0,078368832

147 ARNA 0,971325759 -0,112131952 1,339498443 -0,150200575

148 ASGR 0,070056355 0,362405677 3,22632312 1,169237815

149 ASII 0,246583756 -0,221806013 2,008548739 -0,445508188

150 AUTO -0,020584936 -0,463500905 0,934371822 -0,433082185

151 BATA -0,129438978 -0,162095654 4,297628647 -0,696626926

152 BATI 1,913776097 -9,058837891 -7,607641006 68,91638661

153 BIMA -2,106479158 0,529213535 0,686102277 0,363094611

154 BRAM -0,241963235 -0,701303952 6,517545013 -4,570780075

155 BRNA -0,421818275 -0,541185489 -5,107191942 2,763938169

156 BRPT 0,77548188 0,039834233 -29,54247173 -1,176801702

157 BTON 13,37843828 -0,422315049 -0,394270912 0,16650654

158 BUDI -0,965404841 -0,123931464 11,79439252 -1,461696332

159 CEKA -2,756160701 -0,870022721 3,314506773 -2,883696201

160 CLPI -0,868016751 0,351397175 1,980479324 0,69593484

161 DAVO -16,44100831 0,725990679 0,303535174 0,220363707

162 DLTA 3,819482805 -0,296224839 0,412871078 -0,122302669

163 DOID -7,75653735 -0,886451407 5,564069758 -4,932277466

164 DPNS -0,263233524 -0,488325803 -1,426609319 0,696650141

165 DSUC -0,997047731 1,275876349 -2,88737159 -3,683929122

166 DVLA 0,58208702 0,029760128 1,125403329 0,033492147

167 DYNA 0,169349244 -0,221036136 183,8485218 -40,63716687

168 EKAD 3,25671875 0,182093827 -0,302022231 -0,054996384

169 ERTX -1,923911341 -0,858477984 -4,379657726 3,759839735

170 ESTI 3,565581111 -15,11636344 0,046526985 -0,703318815

171 ETWA 120,0359852 2,696734186 -0,001606841 -0,004333223

172 FAST 0,408903894 0,706022096 2,407654736 1,699857443

173 FASW 0,094369985 -0,026490502 0,872591447 -0,023115385

174 FMII -4,794974576 1,961343388 0,882217047 1,730330572

175 FPNI 0,032487759 0,147028626 0,123266889 0,018123761

176 GDYR 0,487436557 4,18477748 2,408532683 10,07917333

(67)

156

178 GJTL 0,507579009 -0,10354877 2,518492242 -0,260786774

179 HDTX 0,842539217 1,114549885 35,94411654 40,06151096

180 HEXA 0,752321174 -0,593277395 3,118392436 -1,850071741

181 HMSP -0,4951865 0,313688395 0,994715939 0,312030846

182 IGAR -0,434323195 -0,457014014 2,226809082 -1,017682957

183 IKAI -0,321632582 -0,297582784 8,540355151 -2,541462662

184 IKBI 0,734504461 0,640588413 1,127567085 0,72230641

185 IMAS -0,595880992 -6,079646687 1,580368205 -9,608080322

186 INAF 0,140344617 0,773994972 4,799769624 3,714997556

187 INAI 0,9842724 16,15763925 -6,651217279 -107,4679694

188 INCI -0,995893545 -0,696629306 -4,289306001 2,988056263

189 INDF 0,682554765 0,188398398 1,977300651 0,372520275

190 INDS 0,682554765 0,188398398 1,977300651 0,372520275

191 INTA 1,63870544 -0,438377147 -7,709740129 3,379773882

192 INTD -1,437114965 1,036535864 3,369390447 3,492494038

193 INTP 0,174148365 -0,120497849 2,016397546 -0,242971567

194 JECC -4,375498747 -0,323276524 -4,063560358 1,313653668

195 JKSW 3,664999969 -0,200906455 2,65403332 -0,533212426

196 JPRS 1,085885152 -0,175446838 -1,777962152 0,311937838

197 KAEF -0,604167047 -0,284311344 3,188060158 -0,906401668

198 KARW -1,733674252 -3,212994991 -0,390732859 1,255422719

199 KBLI 1,142125448 -0,034006585 0,322643005 -0,010971987

200 KBLM 1,125203294 1,179700728 0,366304476 0,432129657

201 KDSI -0,429970247 -0,600448463 15,86133355 -9,52391335

202 KICI -0,802864891 -0,5215476 0,237605228 -0,123922436

203 KKGI 3,603802443 -2,159719569 -0,201840786 0,435919495

204 KLBF -0,43351175 -0,031663446 0,838103107 -0,026537232

205 KONI 5,172487339 -1,957739694 3,936744322 -7,707120624

206 LAPD -3,555086705 4,95168298 0,453072932 2,243473526

207 LION -0,49705135 0,033627791 1,283092867 0,043147579

208 LMPI 1,409240145 0,753259696 1,842887775 1,388173085

209 LMSH -1,319010462 -0,4091805 0,366928315 -0,150139911

210 LPIN 4,711710054 0,412265571 2,759558622 1,137671011

211 MASA -1,381861095 1,337335175 1,949726111 2,60743731

212 LTLS 0,177629006 -0,417847269 1,465163313 -0,612214489

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157

214 MERK -0,244646656 0,457774862 1,056087428 0,483450277

215 MLBI 0,36300992 0,038199614 2,264408713 0,086499539

216 MLIA 0,449278012 -5,457742077 -0,225378214 1,230056162

217 MLPL 1,677335684 0,357036433 4,074384595 1,454703742

218 MRAT 6,093118296 0,384551395 0,256514765 0,098643111

219 MTDL -8,914334412 -0,20107526 0,36949144 -0,074295587

220 MYOR 6,326954491 0,827163434 0,249101368 0,206047543

221 MYRX -0,594830218 -11,48696362 -1,139542366 13,0898817

222 MYTX 0,327984063 1,551150828 49,53344426 76,83384307

223 NIPS -51,88327662 0,067166807 -0,067646483 -0,004543598

224 PAFI -13,62847716 -0,322301963 -0,085146656 0,027442934

225 PBRX -0,229158501 -0,900284114 -12,73986749 11,46950031

226 PICO 0,489355496 -0,022138004 -18,06646737 0,399955527

227 POLY 1,068120567 -0,1517646 34,65758844 -5,259795047

228 PRAS 0,45198941 -0,912532196 18,92212603 -17,26704922

229 PSDN 0,703555648 0,052251257 0,312559335 0,016331618

230 PTSP 2,85422316 -1,464319245 -3,346171328 4,899863073

231 PYFA 1,796798043 0,446187372 -1,563797364 -0,697746636

232 RDTX 0,093218354 0,317227623 1,167267738 0,37028957

233 RICY 3,075275647 0,133707117 0,30076011 0,040213767

234 RMBA -3,798965982 14,0707663 -0,790617687 -11,12459671

235 SAIP 116,9098701 -0,688449272 -0,248835616 0,171310699

236 SCCO -2,713195479 -0,221512889 2,560156329 -0,567107625

237 SCPI 0,637647035 0,504482288 5,448351813 2,748596988

238 SIMA 40,34912259 -0,531972217 0,330628699 -0,175885282

239 SIMM -1,953710497 0,826353215 -0,156150189 -0,129035211

240 SIPD -24,10309638 -0,195683107 -0,056180954 0,010993664

241 SKLT -0,623901631 1,298285706 0,736704674 0,956453148

242 SMAR -0,511211339 1,053477516 0,598087896 0,630072151

243 SMCB 0,909068022 -0,948052166 2,57365654 -2,439960657

244 SMGR 0,301455844 0,137870811 1,216190807 0,167677213

245 SMSM 0,42716195 -0,041641836 1,017424691 -0,042367432

246 SOBI 0,437632279 -0,336223665 1,120421686 -0,376712286

247 SPMA 2,249273053 0,090492234 0,425693763 0,03852198

248 SQBI -0,64623017 4,420948234 2,292585053 10,13539984

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158

250 SRSN 0,27571507 0,099398494 1,548337006 0,153902367

251 STTP -0,621204412 -0,289627188 0,965431097 -0,279615094

252 SUGI -0,629976493 0,960270787 23,05066852 22,1348836

253 SULI 0,039213569 -7,41866247 1,312328082 -9,73571909

254 TBLA -1,153301044 0,128555374 6,874522784 0,883756848

255 TBMS 0,790139064 1,128919714 -11,96201678 -13,50415656

256 TCID 0,981424844 0,076722549 0,900018003 0,069051675

257 TEJA -1,336642148 0,308031401 -1,795845949 -0,553176944

258 TIRA -0,230471252 -0,177236464 4,799767809 -0,850693874

259 TIRT -2,391409714 -0,916052465 55,86838331 -51,17837025

260 TOTO -0,195877591 0,163185912 1,245959139 0,203322978

261 TRST 0,465488027 -0,425612321 5,756838965 -2,450181594

262 TSPC 0,254668001 -0,111575025 0,832819882 -0,092921899

263 TURI -1,304106615 -0,678760263 12,81410112 -8,697702647

264 ULTJ -1,594547138 0,080892905 7,318289514 0,591997698

265 UNTR 0,54365547 -0,218241602 1,827937 -0,398931899

266 UNVR 0,034580064 0,199452128 1,263660651 0,252039806

267 ADES 0,363458637 0,40997275 0,492182808 0,201781539

268 ADMG 1,488981277 1,723259369 1,93193641 3,329227519

269 AISA -0,247598345 24,74285361 2,831633268 70,06268744

270 AKKU 1,479042731 0,508567472 55,32830569 28,13817655

271 AKPI 0,328004903 0,85621727 5,120617796 4,38436139

272 AKRA 1,012070188 0,952702802 0,929334325 0,885379415

273 ALMI 4,340765864 -0,29492195 -2,132543284 0,628933824

274 AMFG 0,306552898 30,94246111 2,073809227 64,16876135

275 AQUA 0,067026098 0,321299196 1,734609077 0,557328502

276 ARNA 0,184946872 0,559446666 1,738434804 0,972561555

277 ASGR 0,284804547 0,238740462 2,661577799 0,635426313

278 ASII -0,058631557 0,703255414 1,410755714 0,992121594

279 AUTO 0,864689094 1,35045342 0,56543322 0,763591226

280 BATA -1,486196125 0,699484106 2,181420626 1,525869056

281 BATI -0,387733073 0,622217907 -2,274212403 -1,415055681

282 BIMA 0,208648643 1,398464957 -0,36413094 -0,509224359

283 BRAM 0,384109493 0,213352196 3,265695219 0,696743246

284 BRNA 0,249843855 1,401035852 0,956594483 1,340223167

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159

286 BTON 4,289649067 8,935999627 0,454452445 4,060986879

287 BUDI 12,88027069 1,091906213 0,122962362 0,134263367

288 CEKA 0,555792612 4,060081769 -3,795981684 -15,41199603

289 DAVO 1,288227421 0,927672346 -4,413068741 -4,093881832

290 DLTA 0,85564042 0,172793033 1,805547184 0,311985974

291 DOID 0,868136846 2,75123581 -15,14226479 -41,65994114

292 DPNS -5,045638697 0,464454079 8,203553115 3,810173707

293 DVLA 0,508146252 -0,138368653 1,872895234 -0,259149991

294 DYNA 0,660403737 0,33424923 9,782320715 3,269733167

295 EKAD -15,55856261 0,344608122 0,929084933 0,320170214

296 ERTX 0,460572195 3,282252422 1,467702419 4,81736982

297 ESTI 6,080072685 1,143082401 -0,401530917 -0,458982925

298 ETWA -1,094120663 -0,122161294 0,285431675 -0,034868703

299 FAST -0,035216753 0,498343424 2,280312217 1,136378598

300 FASW 10,40519152 2,109496985 0,796459125 1,680128123

301 FMII 0,436252521 -0,43006774 -62,43775667 26,8524649

302 FORU 2,37625403 0,932548094 0,574888293 0,536110982

303 FPNI 24,50984922 2,249366067 -0,07270924 -0,163549697

304 GDYR -1,489770759 0,651784829 2,145911097 1,398672297

305 GGRM 0,560122359 0,154472016 1,002233135 0,154816973

306 GJTL 0,270369349 0,820626587 4,948734602 4,061063186

307 HDTX 1,284515179 5,01212867 16,62478769 83,325575

308 HEXA -0,238431405 1,348651724 4,350672428 5,867541871

309 HMSP 1,656273021 0,077676154 0,491730717 0,038195751

310 IGAR 1,571666257 1,001842522 0,757082221 0,758477162

311 IKAI -0,867823578 6,092812504 3,13263977 19,08658676

312 IKBI -0,213971436 0,358320316 1,120284208 0,401420591

313 IMAS -1,536862186 1,309874114 -59,93479933 -78,50704216

314 INAF -3,245397289 -0,2815753 7,530755376 -2,120474704

315 INAI 11,80449438 0,229629146 -3,922792693 -0,900787536

316 INCI 3,741175015 -1,123578147 0,021080825 -0,023685954

317 INDF 0,07306352 0,465007246 1,828430846 0,850233592

318 INDS -14,59653434 7,95020892 0,892705757 7,097197272

319 INTA -0,504623091 0,063028352 3,657214167 0,230508182

320 INTD 11,87385916 30,35096955 -1,816908301 -55,14492852

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160

322 JECC 8,982788452 3,818411146 -0,565019078 -2,157475145

323 JKSW -0,623365019 -3,949606877 -1,967899943 7,772431148

324 JPRS 27,56825503 0,397209651 0,09844005 0,039101338

325 KAEF -1,581867765 0,278210484 1,063675872 0,295925779

326 KARW -0,880101875 1,330044271 -3,475902142 -4,623103731

327 KBLI 0,214514516 -0,081906011 1,358356517 -0,111257564

328 KBLM -5,538128908 -0,479601932 1,565818908 -0,750969773

329 KDSI -2,115617656 7,028138355 1,13151997 7,952478901

330 KICI 0,870471238 0,342067899 -0,414606331 -0,141823517

331 KLBF 1,225694283 0,054218836 0,447113254 0,02424196

332 KONI -0,747367474 2,265766988 -9,237578172 -20,93019967

333 LAPD -0,351754642 -0,280889984 -8,673004962 2,436160225

334 LION 1,142427086 0,180331166 0,526561192 0,094955394

335 LMPI -1,651849888 0,074284746 1,186333953 0,088126516

336 LMSH 1,968157326 1,200867144 -0,052545631 -0,063100322

337 LPIN -3,735064686 3,736322534 0,533377033 1,992868628

338 MASA 3,878772077 30,85421217 -1,498734357 -46,24226783

339 LTLS -10,1197937 1,139710059 0,714217943 0,814001374

340 MDRN 2,163793781 22,37709503 -30,96400205 -692,8844164

341 MERK 0,502244877 0,036122854 0,771654862 0,027874376

342 MLBI 0,826951085 0,015597828 2,690998863 0,041973737

343 MLIA 0,608743669 0,690703457 -0,164297543 -0,113480881

344 MLPL -0,446119727 0,012008481 9,026373103 0,10839303

345 MRAT 0,838666035 0,020427944 1,487014862 0,030376656

346 MTDL 0,265745841 1,096570415 -1,349362622 -1,47967113

347 MYOR -0,225218301 0,39676363 1,218811533 0,483580088

348 MYRX -1,050517919 0,124489156 -0,310037178 -0,038596267

349 MYTX -0,991903495 3,884611198 -1,247339695 -4,845429747

350 NIPS 0,802977352 0,504759145 -4,497508977 -2,270158786

351 PAFI 1,050779255 0,216398215 0,820102947 0,177468814

352 PBRX 0,392241436 23,56763081 -3,825487075 -90,15766705

353 POLY -1,571809136 0,318526976 -0,058399373 -0,018601776

354 PRAS -0,662494888 6,205635595 27,35475536 169,7536435

355 PSDN 8,475638372 -0,09997291 -31,41649244 3,140798171

356 PTSP 0,399854742 2,505077825 23,72392724 59,43028405

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161

358 RDTX 1,929592151 0,097006462 1,267135904 0,122920371

359 RYCY -1,410555765 0,004999976 1,132920875 0,005664577

360 RMBA 0,900200336 1,061939759 -2,272733926 -2,413506518

361 SAIP -0,976929787 0,295673283 -2,88485837 -0,852975545

362 SCCO 0,67204562 0,080227982 -4,20319234 -0,337213639

363 SCPI 0,770430846 8,145243075 -8,344333901 -67,96662792

364 SIMA -1,018784945 -3,085661018 -3,360519647 10,36942447

365 SIMM -5,472535738 0,826147367 0,34796153 0,287467502

366 SIPD 0,27199312 -0,283349959 -3,302273369 0,935699024

367 SKLT 8,932465269 -1,470191133 0,223751919 -0,328958087

368 SMAR 10,88873508 1,695321504 0,18564264 0,31472396

369 SMCB 0,357585243 83,24457753 5,102815654 424,7817333

370 SMGR 0,266899528 0,34701361 1,156706347 0,401392845

371 SMSM 0,233485934 0,299754985 1,196394131 0,358625105

372 SOBI -0,11763638 2,732077307 0,457272915 1,249304954

373 SPMA -0,296111125 0,647718436 1,175991923 0,761711649

374 SQBI 2,207276721 0,018877739 0,671085195 0,012668571

375 SQMI 0,814418202 -4,535378863 0,164667898 -0,746831304

376 SRSN -0,479226082 8,409327994 1,797644573 15,11698283

377 SSTP -2,853723366 0,834936537 0,338293404 0,282453523

378 SUGI -3,437442003 20,69386205 0,796593459 16,48459515

379 SULI 0,994179495 1,980260397 -1,695165302 -3,356868714

380 TBLA 9,239738823 0,873049063 -0,568411096 -0,496250775

381 TBMS 2,043404059 1,556536128 30,9743778 48,21273808

382 TCID -0,432295364 0,092092085 1,60513504 0,147820233

383 TEJA 1,638269342 0,240096417 0,272679296 0,065469322

384 TIRA 1,272229305 0,487298859 8,159901707 3,976310791

385 TIRT 0,607442641 7,093263702 -126,8594497 -899,8475301

386 TOTO 1,31539211 0,409371714 1,416490701 0,579871226

387 TRST -0,408945836 0,776044286 12,33230502 9,570414842

388 TSPC -0,008199505 0,020751081 1,023349715 0,021235613

389 TURI 8,986216538 2,502080521 -0,455983689 -1,140907906

390 ULTJ 3,059038821 0,115996811 -2,090734328 -0,242518515

391 UNTR 0,600545644 0,792801383 1,764738926 1,399087461

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163 A. VII.

PERHITUNGAN APE DAN MAPE

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1

KODE Aktual AKO Konstanta β Laba Operasi Ramalan AKO APE ABS_APE

ADES -127.514.000.000 0,178 0,027 -115.786.000.000 -3.126.222.000 0,97548 0,97548 ADMG -1.880.527.463 0,178 0,027 96.375.658.000 2.602.142.766 2,38373 2,38373 AISA -1.880.527.463 0,178 0,027 28.488.854.414 769.199.069 1,40903 1,40903 AKKU -4.327.705.276 0,178 0,027 1.050.607.079 28.366.391 1,00655 1,00655 AKPI 102.950.359.000 0,178 0,027 70.432.686.000 1.901.682.522 0,98153 0,98153 AKRA 237.284.360.000 0,178 0,027 192.111.587.000 5.187.012.849 0,97814 0,97814 ALKA 7.015.000 0,178 0,027 4.940.915.000 133.404.705 -18,01706 18,01706

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1

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2 Statistik Deskriptif Model 1

Descriptive Statistics

N Minimum Maximum Mean Std. Deviation AKO 321 -3,20 3,57 ,1629 1,15552 LB 321 -15,12 83,24 ,9448 6,59761 Valid N (listwise)

(95)

3 Hasil Uji Normalitas Model 1 (sebelum data normal)

Case Processing Summary

Interval for Mean 5% Trimmed Mean Median

Statistic Std. Error

Tests of Normality

,337 392 ,000 ,333 392 ,000 Unstandardized Residual

Statistic df Sig. Statistic df Sig. Kolmogorov-Smirnova Shapiro-Wilk

(96)

4 Hasil Uji Normalitas Model 1 (setelah data normal)

321 100,0% 0 ,0% 321 100,0% Unstandardized Residual

N Percent N Percent N Percent Valid Missing Total

Cases

,045 321 ,200* ,992 321 ,085

Unstandardized Residual

This is a lower bound of the true significance. *.

(97)

5 Hasil Uji Autokorelasi Model 1

Hasil Uji Heteroskedastisitas Model 1

Coefficientsa

,884 ,041 21,414 ,000

,004 ,006 ,032 ,579 ,563

(Constant) LO Mode l 1

B Std. Error Unstandardized

Dependent Variable: ABS_RES a.

ANOVAb

,180 1 ,180 ,335 ,563a

170,857 319 ,536

171,037 320

Square F Sig.

Predictors: (Constant), LO a.

Dependent Variable: ABS_RES b.

Model Summaryb

,116a _,014 _,011 _1,23774 _1,977

Mode

Std. Error of the Estimate

Durbin-Watson

(98)

1 Hasil Uji Regresi Model 1

Variables Entered/Removed(b)

Model

Variables Entered

Variables

Removed Method 1 LO(a) . Enter a All requested variables entered.

b Dependent Variable: AKO

Model Summary(b)

Model R R Square

Adjusted R Square

Std. Error of the Estimate 1 ,116(a) ,014 ,011 1,23774 a Predictors: (Constant), LO

ANOVAb

3,652 1 3,652 4,480 ,035a

423,619 319 1,328 427,271 320

Square F Sig.

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2

Coefficients(a)

Model

Unstandardized Coefficients

Standardized Coefficients

t Sig.

B Std. Error Beta

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1

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2 Statistik Deskriptif Model 2

Descriptive Statistics

277 -3.20 3.12 .1949 1.08344 277 -11.49 83.24 1.0213 6.96805 277 -9.31 9.78 .8514 2.89227 277

AKO LO KL

Valid N (listwise)

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1 Hasil Uji Normalitas Model 2 (sebelum data normal)

392 100,0% 0 ,0% 392 100,0% Unstandardized Residual

Cases

,335 392 ,000 ,331 392 ,000 Unstandardized Residual

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2 Hasil Uji Normalitas Model 2 (setelah data normal

277 100.0% 0 .0% 277 100.0% Unstandardized Residual

Cases

.044 277 .200* .987 277 .016

Unstandardized Residual

This is a lower bound of the true significance. *.

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3 Hasil Uji Autokorelasi Model 2

Hasil Uji Multikolinieritas Model 2

Model Summaryb

.184a .034 .023 1.07069 2.028 Model

1

R R Square

Adjusted R Square

Std. Error of the Estimate

Durbin-Watson Predictors: (Constant), LO_KL, KL, LO

a.

Dependent Variable: AKO b.

Coefficientsa

.246 .068 3.633 .000

.002 .014 .016 .176 .860 .452 2.213 -.049 .023 -.131 -2.155 .032 .956 1.047 -.003 .002 -.116 -1.294 .197 .440 2.272 (Constant)

Coefficients

Beta Standardized

Coefficients

t Sig. Tolerance VIF Collinearity Statistics

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4 Hasil Uji Heterokedastisitas Model 2

ANOVAb

4.640 3 1.547 1.326 .266a 318.324 273 1.166

322.964 276

Squares df Mean Square F Sig.

Predictors: (Constant), LO_KL, KL, LO a.

Dependent Variable: ABS_RES b.

Coefficientsa

.918 .068 13.465 .000 -.010 .014 -.062 -.688 .492 -.036 .023 -.097 -1.586 .114 .003 .002 .128 1.409 .160 (Constant)

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5 Hasil Uji Regresi Model 2

Model Summary(b)

Model R R Square

Adjusted R Square

Std. Error of the Estimate 1 .184(a) .034 .023 1.07069 a Predictors: (Constant), LO_KL, KL, LO

Coefficients(a)

Model

Unstandardized Coefficients

Standardized

Variables Entered/Removedb

LO_KL, All requested variables entered.

a.

Dependent Variable: AKO b.

ANOVAb

11.020 3 3.673 3.204 .024a 312.961 273 1.146

323.981 276

Square F Sig.

Predictors: (Constant), LO_KL, KL, LO a.

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6 T-Test

One-Sample Statistics

392 1,0490 ,93415 ,04718 Mape

N Mean

Std. Deviation

Std. Error Mean

One-Sample Test

22,234 391 ,000 1,04903 ,9563 1,1418 Mape

t df Sig. (2-tailed)

Mean

Difference Lower Upper 95% Confidence

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