Analisis Pengaruh Praktek Manajemen Laba dan Ukuran Perusahaan Terhadap Harga Saham Pada Perusahaan yang Melakukan Penawaran Saham Perdana yang Terdaftar di Bursa Efek Indonesia Periode 2007-2010

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Lampiran i

Daftar Populasi dan Sampel Penelitian

No Kode Populasi Perusahaan Kriteria Sampel

1 2 3

1 ACES PT. Ace Hardware Indonesia Tbk. √ √ √ 1

2 ADRO PT. ADARO ENERGY Tbk. √ X √ -

3 AISA PT. Tiga Pilar Sejahtera Food Tbk. √ X √ -

4 AMRT PT. Sumber Alfaria Trijaya Tbk √ X √ -

5 APLN PT. Agung Podomoro Land Tbk. √ X √ -

6 BACA PT. Bank Capital Indonesia Tbk. √ X √ -

7 BAEK PT. Bank Ekonomi Raharja Tbk. √ X √ -

8 BAPA PT. Bekasi Asri Pemula Tbk. √ X √ -

9 BBTN PT. Bank Tabungan Negara Tbk. √ X √ -

10 BCIP PT. Bank Mutiara Tbk. √ X √ -

11 BIPI PT. Benakat Petroleum Energy Tbk. √ X √ -

12 BISI PT. BISI Internsional Tbk. √ √ √ 2

13 BJBR PT. Bank Pembangunan Daerah dan Jawa Barat √ X √ -

14 BKDP PT. Bukit Darmo Property Tbk. √ √ √ 3

15 BORN PT. Borneo Lumbung Energi dan Metal Tbk. √ X √ -

16 BPFI PT. Batavia Prosperindo Finance Tbk. √ X √ -

17 BRAU PT. Berau Coal Energy Tbk. √ X √ -

18 BRMS PT. Bumi Resources Minerals Tbk. √ X √ -

19 BSDE PT. Bumi Serpong Damai Tbk. √ X √ -

20 BSIM PT. Bank Sinar Mas Tbk. √ X √ -

21 BUVA PT. Bukit Uluwatu Villa Tbk. √ X √ -

22 BWPT PT. BW Plantation Tbk. √ X √ -

23 BYAN PT. Bayan Resources Tbk. √ X √ -

24 CSAP PT. Catur Sentosa Adiprana Tbk. √ √ √ 4

25 CTRP PT. Ciputra Property Tbk. √ √ √ 5

26 DEWA PT. Darma Henwa Tbk. √ X √ -

27 DGIK PT. Duta Graha Indah Tbk. √ √ √ 6

28 DSSA PT. Dian Swastatika Sentosa Tbk. √ X √ -

29 ELSA PT. Elnusa Tbk. √ X √ -

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66 TRAM PT. Trada Maritime Tbk. √ X √ -

67 TRIL PT. Triwira Insanlestari Tbk. √ X √ -

68 TRIO PT. Trikomsel Oke Tbk. √ X √ -

69 VRNA PT. Verena Multi Finance Tbk. √ X √ -

70 WEHA PT. Panorama Transfortasi Tbk. √ X √ -

71 WIKA PT. Wijaya Karya Tbk. √ √ √ 12

72 WINS PT. Wintermar Offshore Marine Tbk. √ X √ -

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Lampiran ii

Data Variabel Harga Saham

NO. Kode Perusahaan 2007 2008 2009 2010

1

ACES PT. Ace Hardware Indonesia Tbk. 870 750 1510 2950

2

BISI PT. BISI Internsional Tbk. 2000 1820 1350 1870

3

BKDP PT. Bukit Darmo Property Tbk. 50 210 153 116

4

CSAP PT. Catur Sentosa Adiprana Tbk. 205 169 100 107

5

CTRP PT. Ciputra Property Tbk. 600 129 245 440

6

DGIK PT. Duta Graha Indah Tbk. 225 50 87 146

7

GPRA PT. Perdana Gapura Prima Tbk. 340 415 140 134

8

JKON PT. Jaya Konstruksi Manggala Pratama Tbk. 1520 800 730 800

9

LCGP PT. Laguna Cipta Griya Tbk. 78 50 50 50

10

PTSN PT. Sat Nusapersada Tbk. 650 330 0 80

11

SGRO PT. Sempurna Agro Tbk. 3450 1190 2700 3175

12

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Lampiran iii

Data Variabel Manajemen Laba (Total Accrual)

NO. Kode Perusahaan 2007 2008 2009 2010

1

ACES PT. Ace Hardware Indonesia Tbk. 1,49 0,01 - 0,14 - 0,04

2

BISI PT. BISI Internsional Tbk. 1,20 1.91 - 0,41 - 0,31

3 BKD

PT. Bukit Darmo Property Tbk. 0,12 0,16 0,11 0,02

4

CSAP PT. Catur Sentosa Adiprana Tbk. 0,08 0,16 0,02 0,26

5

CTRP PT. Ciputra Property Tbk. - 0,03 0,15 - 0,07 0,00

6

DGIK PT. Duta Graha Indah Tbk. 2,25 3,93 - 0,18 - 3,41

7 GPR

PT. Perdana Gapura Prima Tbk. 3,41 0,07 4,15 - 8,42

8

JKON PT. Jaya Konstruksi Manggala Pratama Tbk. 1,27 0,09 - 0,90 - 0,03

9

LCGP PT. Laguna Cipta Griya Tbk. 25,62 - 0,22 - 0,53 - 5,96

10

PTSN PT. Sat Nusapersada Tbk. 0,23 - 0,14 - 0,24 - 0,20

11 SGR

PT. Sempurna Agro Tbk. - 0,76 - 0,40 0,17 - 0,12

12 WIK

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Lampiran iv

Data Variabel Ukuran Perusahaan (Total Asset)

NO

Kode Perusahaan 2007 2008 2009 2010

1

ACES PT. Ace Hardware Indonesia 704.402.625.091 790.276.530.798 970.555.943.386 1.191.333.479.259

2

BISI PT. BISI Internsional 892.227.000.000 1.662.977.000.000 1.412.075.000.000 3.277.000.000

3 BKD

PT. Bukit Darmo Property 730.905.126.449 925.683.059.578 861.240.867.371 1.017.544.318.408

4

CSAP PT. Catur Sentosa Adiprana 1.078.198.473.000 1.226.644.857.000 1.385.588.393.000 1.704.910.741.000

5

CTRP PT. Ciputra Property 3.534.026.576.831 3.625.080.672.129 3.651.888.611.993 3.823.458.770.185

6

DGIK PT. Duta Graha Indah 1.210.835.379.526 1.378.179.489.324 1.494.791.050.488 1.959.238.097.462

7 GPR

PT. Perdana Gapura Prima 1.292.359.319.994 1.409.097.674.907 1.323.187.899.971 1.184.685.940.567

8

JKON PT. Jaya Konstruksi M P 1.164.204.722.648 1.369.148.932.912 1.538.696.405.885 1.952.978.239.516

9

LCGP PT. Laguna Cipta Griya 87.764.926.361 184.596.262.049 181.903.260.317 170.698.531.956

10

PTSN PT. Sat Nusapersada 858.360.710.539 964.585.323.095 899.685.312.962 825.566.764.849

11 SGR

PT. Sempurna Agro 2.088.001.645.000 2.156.164.013.000 2.261.798.239.000 2.875.847.106.000

12 WIK

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Lampiran v

Statistik Deskriptif

N

Mi

nimum

M

aximum

Mea

n

Std.

Deviation

Total

Accrual

4

(listwise)

4

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Lampiran vi

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One-Sample Kolmogorov-Smirnov Test

Unstan

dardized

Residual

N 48

Normal

Parametersa,,b

Mean ,00000

00

Std. Deviation 889,91

653357

Most Extreme

Differences

Absolute ,229

Positive ,229

Negative -,216

Kolmogorov-Smirnov Z 1,583

Asymp. Sig. (2-tailed) ,013

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Unstan

dardized

Residual

N 48

Normal

Parametersa,,b

Mean ,00000

00

653357

Most Extreme

Differences

Absolute ,229

Positive ,229

Negative -,216

Kolmogorov-Smirnov Z 1,583

a. Test distribution is Normal.

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Lampiran vii

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Unstan

dardized

Residual

N 25

Normal

Parametersa,,b

Mean ,00000

00

3275

Most Extreme

Differences

Absolute ,150

Positive ,150

Negative -,101

Kolmogorov-Smirnov Z ,750

a. Test distribution is Normal.

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Lampiran viii

Hasil Uji Multikolinearitas

Coefficientsa

Model

Unstandardized

Coefficients

Standa

rdized

Coefficients

t

S

ig.

Collinearity

Statistics

B

Std.

Error Beta

Tol

erance

V

IF

(Co

nstant)

-a. Dependent Variable: LN_Y

Lampiran ix

Hasil Uji Autokorelasi

Model Summaryb

odel R

R

Square

Adjust

ed R Square

Std.

Error of the

Estimate

Durbin

-Watson

,

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Model Summaryb

odel R

R

Square

Adjust

ed R Square

Std.

Error of the

Estimate

Durbin

-Watson

,

200a

,0

40

-,047 1,1919

8

1,850

a. Predictors: (Constant), LN_X2, LN_X1

b. Dependent Variable: LN_Y

Lampiran x

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Lampiran xi

Hasil Pengujian Hipotesis

Koefisien Determinasi

Model Summaryb

odel R

R

Square

Adjust

ed R Square

Std.

Error of the

Estimate

,

b. Dependent Variable: LN_Y

Uji Signifikansi Parsial

Coefficientsa

Model

Unstandardized

Coefficients

Standa

rdized

Coefficients

t

nstant)

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Uji Signifikansi Simultan

ANOVAb

Model

Sum of

Squares

d

f

Mean

Square F

S

ig.

Regr

ession

1,307 2 ,653 ,

460

,

637a

Resi

dual

31,258 2

2

1,421

Total 32,565 2

4