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Lampiran 1 Pengaruh corporate governance terhadap manajemen laba (studi empiris pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia).

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Lampiran 1

Daftar Perusahaan Sampel

NO. KODE NAMA PERUSAHAAN (PT….)

1 CEKA Cahaya Kalbar Tbk 2 FAST Fast Food Indonesia Tbk 3 INDF Indofood Sukses Makmur Tbk 4 MYOR Mayora Indah Tbk

5 MLBI Multi Bintang Indonesia Tbk

6 PTSP Pioneerindo Gourmet International Tbk 7 SKLT Sekar Laut Tbk

8 SMAR Sinar Mas Agro Resources Technology (SMART) Tbk 9 TBLA Tunas Baru Lampung Tbk

10 GGRM Gudang Garam Tbk

11 SRSN Indo Acidatama (d/h Sarasa Nugraha) Tbk 12 BATA Sepatu Bata Tbk

13 FASW Fajar Surya Wisesa Tbk 14 AKRA AKR Corporindo Tbk 15 BUDI Budi Acid Jaya Tbk 16 CLPI Colorpak Indonesia Tbk 17 LTLS Lautan Luas Tbk

18 LMPI Langgeng Makmur Plastik Industry Ltd Tbk

19 KKGI

Resource Alam Indonesia (d/h Kurnia Kapuas Utama Glue Industries) Tbk

20 BRNA Berlina Tbk

21 EKAD Ekadharma International Tbk 22 SIAP Sekawan Inti Pratama Tbk 23 TRST Trias Sentosa Tbk

24 YPAS PT Yanaprima Hastapersada Tbk 25 INTP Indocement Tunggal Prakarsa Tbk 26 SMGR Semen Gresik (Persero) Tbk 27 BTON Betonjaya Manunggal Tbk 28 JPRS Jaya Pari Steel Tbk 29 LMSH Lion Mesh Prima Tbk 30 LION Lion Metal Works Tbk 31 TIRA Tira Austenite Tbk

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33 TOTO Surya Toto Indonesia Tbk 34 KBLM Kabelindo Murni Tbk 35 IKBI Sumi Indo Kabel Tbk 36 VOKS Voksel Electric Tbk 37 ASGR Astra Graphia Tbk

38 MTDL Metrodata Electronics Tbk 39 ASII Astra International Tbk 40 AUTO Astra Otoparts Tbk 41 INDS Indospring Tbk 42 INTA Intraco Penta Tbk

43 LPIN Multi Prima Sejahtera Tbk (formerly Lippo Enterprise) 44 MASA Multistrada Arah Sarana Tbk

45 SMSM Selamat Sempurna Tbk 46 TURI Tunas Ridean Tbk 47 UNTR United Tractors Tbk

48 MDRN Modern Internasional (d/h Modern Photo Film Company) Tbk 49 KLBF Kalbe Farma Tbk

50 KAEF Kimia Farma (Persero) Tbk 51 MERK Merck Tbk

(3)

Lampiran 2

Data Corporate Governance

NO. KODE

∑ DK Independen (Orang) ∑ DK Dalam (Orang) ∑ DK (Orang)

2008 2009 2010 2008 2009 2010 2008 2009 2010

1 CEKA 1 1 1 2 2 2 3 3 3

2 FAST 2 2 2 4 4 4 6 6 6

3 INDF 3 3 3 7 7 7 10 10 10

4 MYOR 1 1 1 2 2 2 3 3 3

5 MLBI 2 2 2 3 3 5 5 5 7

6 PTSP 1 1 1 2 2 2 3 3 3

7 SKLT 1 1 1 2 2 2 3 3 3

8 SMAR 3 3 3 5 5 5 8 8 8

9 TBLA 1 1 1 2 2 2 3 3 3

10 GGRM 3 4 3 1 1 1 4 5 4

11 SRSN 3 3 3 6 6 6 9 9 9

12 BATA 2 2 2 3 3 3 5 5 5

13 FASW 1 1 1 2 2 2 3 3 3

14 AKRA 1 1 1 2 2 2 3 3 3

15 BUDI 2 2 2 3 3 3 5 5 5

16 CLPI 1 1 1 2 2 2 3 3 3

17 LTLS 2 2 2 3 3 3 5 5 5

(4)

19 KKGI 2 2 2 2 2 2 4 4 4

20 BRNA 1 1 2 3 3 2 4 4 4

21 EKAD 1 1 1 2 2 2 3 3 3

22 SIAP 1 1 1 2 2 2 3 3 3

23 TRST 1 1 1 2 2 2 3 3 3

24 YPAS 1 1 1 2 2 2 3 3 3

25 INTP 3 3 3 4 4 4 7 7 7

26 SMGR 3 3 2 3 3 3 6 6 5

27 BTON 1 1 1 1 1 1 2 2 2

28 JPRS 1 1 1 1 1 1 2 2 2

29 LMSH 1 1 1 2 2 2 3 3 3

30 LION 1 1 1 2 2 2 3 3 3

31 TIRA 1 1 1 3 3 3 4 4 4

32 KIAS 1 1 1 1 1 2 2 2 3

33 TOTO 1 1 1 2 2 2 3 3 3

34 KBLM 2 2 2 2 2 2 4 4 4

35 IKBI 2 2 2 3 3 3 5 5 5

36 VOKS 1 1 1 4 4 4 5 5 5

37 ASGR 1 1 1 2 2 2 3 3 3

38 MTDL 1 1 1 2 2 2 3 3 3

39 ASII 5 5 5 5 5 6 10 10 11

40 AUTO 3 3 3 6 7 7 9 10 10

41 INDS 1 1 1 2 2 2 3 3 3

(5)

43 LPIN 1 1 1 2 2 2 3 3 3

44 MASA 3 2 2 2 2 2 5 4 4

45 SMSM 1 1 1 2 2 2 3 3 3

46 TURI 2 2 2 3 3 3 5 5 5

47 UNTR 3 3 3 5 5 3 8 8 6

48 MDRN 1 1 1 2 2 2 3 3 3

49 KLBF 2 2 2 4 4 4 6 6 6

50 KAEF 3 3 3 2 2 2 5 5 5

51 MERK 1 1 1 2 2 2 3 3 3

52 PYFA 1 1 1 2 2 2 3 3 3

53 TSPC 2 2 2 1 1 1 3 3 3

54 TCID 2 2 2 3 3 3 5 5 5

(6)

No. KDK (%) UDK (Orang) KKA Ukuran Perusahaan (Ln Total Asset)

2008 2009 2010 2008 2009 2010 2008 2009 2010 2008 2009 2010

1 33 33 33 3 3 3 0 1 1 13,31239183 13,25093775 13,65354442

2 33 33 33 6 6 6 1 1 1 13,57313194 13,8560842 14,02742571

3 30 30 30 10 10 10 1 0 0 17,49412018 17,5139183 17,67151237

4 33 33 33 3 3 3 0 1 1 14,88812036 14,99308774 15,29693122

5 40 40 29 5 5 7 1 0 0 13,75511172 13,80895411 13,94397589

6 33 33 33 3 3 3 1 1 1 11,31148225 11,42017401 11,59918573

7 33 33 33 3 3 3 0 0 0 12,21107511 12,18681847 12,20294275

8 38 38 38 8 8 8 1 0 0 16,1206839 16,13893646 16,33928866

9 33 33 33 3 3 3 1 1 1 14,84602136 14,84023946 15,11054042

10 75 80 75 4 5 4 0 0 0 16,99659974 17,1198653 17,24112991

11 33 33 33 9 9 9 1 1 1 12,88140457 12,93308246 12,80492288

12 40 40 40 5 5 5 0 0 0 12,90396107 12,94007142 13,09036071

13 33 33 33 3 3 3 1 1 1 15,12884383 15,11603868 15,31848112

14 33 33 33 3 3 3 1 1 1 15,3996001 15,61706688 15,85225204

15 40 40 40 5 5 5 0 1 1 14,34540324 14,28477892 14,49234186

16 33 33 33 3 3 3 0 0 0 12,46418944 12,29773527 12,52594719

17 40 40 40 5 5 5 1 1 1 15,05098494 14,94080697 15,09397998

18 100 50 50 2 2 2 1 1 1 13,23583134 13,20027582 13,31944218

19 50 50 50 4 4 4 0 0 0 12,32457542 12,51699994 13,17542062

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21 33 33 33 3 3 3 0 0 0 11,85484001 12,01444593 12,22817654

22 33 33 33 3 3 3 0 0 0 11,86510231 11,90114268 11,92445879

23 33 33 33 3 3 3 1 1 1 14,58509364 14,46869995 14,52332859

24 33 33 33 3 3 3 0 0 0 12,10376303 12,16074050 12,21034351

25 43 43 43 7 7 7 0 0 0 15,06003281 15,48753183 16,54637493

26 50 50 40 6 6 5 0 0 0 16,17664414 16,37670734 16,56040680

27 50 50 50 2 2 2 1 1 1 11,16349564 11,15316004 11,40560748

28 50 50 50 2 2 2 1 1 1 12,89757848 12,77691376 12,92703439

29 33 33 33 3 3 3 0 0 0 11,03469610 11,19589697 11,26702493

30 33 33 33 3 3 3 0 0 0 12,44170588 12,51122374 12,62445398

31 25 25 25 4 4 4 1 1 1 12,33965029 12,21497788 12,29150236

32 50 50 33 2 2 3 0 0 0 13,63008539 14,09353313 14,05146924

33 33 33 33 3 3 3 0 0 0 13,84616682 13,82634367 13,90313949

34 50 50 50 4 4 4 1 1 1 13,03704729 12,77925598 12,90717559

35 40 40 40 5 5 5 0 0 0 13,36359672 13,23916460 13,30605067

36 20 20 20 5 5 5 1 0 0 13,96834151 14,02897381 13,93460917

37 33 33 33 3 3 3 0 0 0 13,64241115 13,56043378 13,79783527

38 33 33 33 3 3 3 1 1 1 14,06921901 13,87288661 13,75919626

39 50 50 45 10 10 11 0 0 0 11,29898939 11,39569478 11,63387681

40 33 30 30 9 10 10 0 0 0 15,19712298 15,35128880 15,53574753

41 33 33 33 3 3 3 0 0 0 13,73019992 12,24495195 12,38890241

42 33 33 33 3 3 3 1 1 1 13,94409549 13,97433316 14,30709464

43 33 33 33 3 3 3 1 1 1 12,11691351 11,83435658 11,92461781

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45 33 33 33 3 3 3 0 0 0 13,74267424 13,75539000 13,88045806

46 40 40 40 5 5 5 1 1 1 13,66979090 14,38688099 14,55752123

47 38 38 50 8 8 6 0 0 0 16,94436193 17,01029154 17,20668838

48 33 33 33 3 3 3 1 1 1 13,58085474 13,55809771 13,58441296

49 33 33 33 6 6 6 0 1 1 15,55664879 15,68460862 15,76605239

50 60 60 60 5 5 5 1 1 1 14,18408344 14,26392723 14,32069490

51 33 33 33 3 3 3 0 0 0 12,83485196 12,98073299 12,98256783

52 33 33 33 3 3 3 1 1 1 11,49938419 11,51229527 11,51877830

53 67 67 67 3 3 3 0 0 0 14,90308111 14,99818914 15,09355022

54 40 40 40 5 5 5 1 1 1 13,72206763 13,81011603 13,86166678

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Lampiran 3

Data Keuangan

NO. KODE

Total Aktiva (Jutaan Rupiah) Aktiva Tetap (Jutaan Rupiah)

2007 2008 2009 2010 2008 2009 2010

1 CEKA 613.680 604.642 568.603 850.470 185.988 187.967 197.189

2 FAST 629.491 784.759 1.041.408 1.236.043 166.690 187.611 220.935 3 INDF 29.527.466 39.591.309 40.382.953 47.275.955 9.586.545 10.796.021 11.737.142 4 MYOR 1.893.175 2.922.998 3.246.499 4.399.191 1.030.725 1.282.771 1.489.561

5 MLBI 621.835 941.389 993.465 1.137.082 403.172 420.864 528.879

6 PTSP 74,009 81.755 91.142 109.009 21.642 20.873 27.147

7 SKLT 182.697 201.003 196.186 199.375 91.598 99.534 97.002

8 SMAR 8.063.169 10.025.916 10.210.595 12.475.642 2.862.571 3.389.877 3.924.066 9 TBLA 2.457.120 2.802.497 2.786.340 3.651.105 936.404 1.003.177 1.157.020

10 GGRM 23.779.951 24.072.959 27.230.965 30.741.679 6.608.094 7.019.464 7.406.632

11 SRSN 334.128 392.937 413.777 364.005 108.742 100.335 92.167

12 BATA 332.080 401.901 416.679 484.252 139.021 155.768 167.843

13 FASW 3.769.588 3.718.548 3.671.235 4.495.022 2.620.338 2.550.453 3.077.945 14 AKRA 3.497.591 4.874.851 6.059.070 7.665.590 2.215.659 2.859.238 3.037.893

15 BUDI 1.485.651 1.698.750 1.598.824 1.967.633 971.180 1.054.857 1.117.614

16 CLPI 167.583 258.898 219.199 275.391 23.925 31.727 32.568

17 LTLS 2.135.084 3.440.010 3.081.130 3.591.139 889.072 879.817 1.025.373

18 LMPI 531.756 560.078 540.514 608.920 166.689 161.252 183.886

19 KKGI 173.813 225.162 272.938 527.245 22.604 23.673 58.895

20 BRNA 386.976 432.642 507.226 550.907 199.934 214.234 246.846

21 EKAD 84,926 140.764 165.123 204.470 12.325 66.641 67.542

22 SIAP 96.242 142.216 147.435 150.913 45.392 41.176 37.346

23 TRST 2.138.991 2.158.866 1.921.660 2.029.558 1.382.187 1.310.044 1.264.124

24 YPAS 125.330 180.550 191.136 200.856 88.152 100.082 105.396

25 INTP 10.016.027 3.471.276 5.322.916 15.346.146 7.597.622 7.773.279 7.702.769

26 SMGR 8.515.227 10.602.964 12.951.308 15.562.999 3.308.878 4.014.143 7.662.560

27 BTON 46.469 70.509 69.784 89.824 8.785 7.094 7.088

28 JPRS 268.790 399.344 353.951 411.282 18.549 19.192 17.619

29 LMSH 62.812 61.988 72.831 78.200 9.185 24.186 23.302

30 LION 216.130 253.142 271.366 303.900 18.837 19.614 18.209

31 TIRA 238.871 228.582 201.789 217.837 63.709 55.897 63.687

(10)

34 KBLM 432.681 459.111 354.781 403.195 240.338 238.057 232.988

35 IKBI 589.322 636.409 561.948 600.820 122.328 122.526 112.376

36 VOKS 805.074 1.165.128 1.237.958 1.126.481 199.374 212.644 211.047

37 ASGR 624.557 841.054 774.857 982.480 199.054 166.062 170.218

38 MTDL 1.162.251 1.288.796 1.059.054 945.242 70.304 64.601 78.488

39 ASII 63.520 80.740 88.938 112.857 18 21 24

40 AUTO 3.454.254 3.981.316 4.644.939 5.585.852 702.097 696.716 985.029

41 INDS 599.273 918.227 207.929 240.122 206.098 183.494 184.785

42 INTA 863.818 1.137.218 1.172.130 1.634.904 99.716 294.233 310.108

43 LPIN 139.253 182.940 137.910 150.937 1.378 711 1.667

44 MASA 1.799.172 2.379.024 735.307 665.438 1.622.043 1.692.561 2.134.310 45 SMSM 830.050 929.753 941.651 1.067.103 358.495 341.364 376.795

46 TURI 767.900 864.400 1.770.692 2.100.154 623.838 700.281 805.004 47 UNTR 13.002.619 22.847.721 24.404.828 29.700.914 9.505.248 11.835.726 13.261.374

48 MDRN 910.085 790.843 773.049 793.662 188.342 141.543 177.854

49 KLBF 5.138.213 5.703.832 6.482.447 7.032.497 1.327.347 1.398.128 1.605.266 50 KAEF 1.386.739 1.445.670 1.565.831 1.657.291 397.948 402.062 413.197

51 MERK 331.062 375.064 433.971 434.768 54.795 66.911 67.053

52 PYFA 95.157 98.655 99.937 100.587 56.680 54.047 52.827

53 TSPC 2.773.135 2.967.057 3.263.103 3.589.596 665.063 715.003 760.788 54 TCID 725.197 910.790 994.620 1.047.238 386.987 399.856 396.756

(11)

No. Piutang (Jutaan Rupiah) Pendapatan (Jutaan Rupiah)

2007 2008 2009 2010 2007 2008 2009 2010

1 35.688 133.057 71.003 112.259 812.635 1.963.638 1.194.544 718.205

2 18.688 19.404 160.817 40.802 1.589.643 2.022.633 2.454.360 2.913.605 3 2.603.951 3.162.143 2.794.611 3.286.929 27.858.304 38.799.279 37.937.319 38.403.360

4 585.999 751.625 880.906 1.328.534 2.828.440 3.907.674 4.777.175 7.224.165 5 111.694 107.485 94.348 221.236 978.600 1.325.661 1.616.264 1.790.164

6 1.602 2.106 2.218 2.738 163.777 207.324 226.790 247.503

7 135.534 46.514 34.013 38.606 237.050 313.125 276.312 314.146

8 1.081.197 995.007 1.361.847 1.998.392 8.079.715 16.101.565 14.201.230 20.265.425 9 243.686 234.966 183.295 236.107 1.844.207 3.955.846 2.783.573 2.951.114

10 2.639.274 2.098.598 1.038.958 915.004 27.389.365 30.251.643 32.973.080 37.691.997

11 54.909 66.897 71.998 73.171 268.079 313.919 352.543 342.870

12 21.700 17.091 17.386 23.066 493.717 539.762 598.466 644.189

13 464.373 349.617 473.753 528.273 2.655.795 3.027.012 2.733.300 3.385.973 14 873.060 923.460 1.411.548 1.685.658 5.894.751 9.476.133 8.959.842 12.194.997

15 268.643 165.337 207.562 286.970 1.350.298 1.551.987 1.782.132 2.124.381 16 98.469 156.054 110.842 129.332 382.264 504.661 447.956 516.582 17 573.681 838.543 673.322 848.960 2.712.536 4.458.094 3.746.865 3.901.733

18 83.068 88.727 108.146 135.215 303.167 326.183 381.141 401.594 19 81.322 106.839 120.805 190.800 55.265 338.377 406.616 969.354

20 84.192 107.924 148.526 144.073 375.941 479.934 537.142 568.328

21 22.655 21.871 24.936 31.360 146.912 182.650 205.218 254.276

22 17.296 23.317 29.564 33.085 56.683 137.021 160.143 171.108

23 326.192 274.252 246.430 356.079 1.456.541 1.810.920 1.571.511 1.745.511

24 18.596 33.973 36.426 44.608 241.230 277.757 278.875 348.359

25 842.969 962.559 1.383.606 1.405.072 7.323.644 9.780.498 10.576.456 11.137.805 26 1.185.358 1.528.588 1.451.782 1.764.284 9.600.801 12.209.846 14.387.850 14.344.189

27 19.980 13.331 14.489 13.708 115.203 172.391 133.111 127.919

28 108.310 86.658 136.621 86.927 432.808 732.703 302.868 427.793

29 12.656 13.262 16.555 17.521 117.237 163.317 124.811 161.012

30 41.070 37.887 37.399 34.269 179.568 229.607 197.508 207.833

31 53.362 53.576 56.346 56.544 222.913 254.706 238.089 268.978

32 202.260 282.402 339.821 305.000 315.418 415.564 359.944 582.296

33 175.537 213.639 227.995 280.713 885.829 1.124.347 980.327 1.121.499 34 261.753 148.744 56.694 107.420 319.611 539.697 301.331 542.618 35 197.025 208.097 98.304 200.545 1.590.455 1.645.326 862.112 1.226.302

36 289.091 454.848 652.649 584.746 1.358.648 2.267.484 1.729.113 1.309.570 37 105.757 363.034 179.422 362.201 725.581 1.027.738 1.335.237 1.565.567 38 603.092 460.560 366.214 331.270 2.712.987 3.422.200 3.396.917 3.953.971

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40 744.193 568.193 748.680 849.087 4.184.279 5.337.720 5.265.798 6.255.109 41 94.365 159.256 92.078 167.798 564.441 963.198 720.229 1.027.120

42 242.843 512.482 215.918 240.394 710.996 1.120.472 1.180.895 1.833.181

43 12.202 15.521 38.173 30.315 49.154 59.249 58.088 59.519

44 55.150 100.960 121.634 109.437 898.335 1.333.604 1.691.475 2.006.840

45 207.875 244.417 279.098 314.123 1.064.055 1.353.586 1.374.652 1.561.787 46 2.288.279 1.868.356 209.386 294.616 4.412.018 5.541.965 4.592.747 6.825.683

47 3.010.643 3.636.178 4.625.552 5.409.109 18.165.598 27.903.196 29.241.883 37.323.872 48 172.417 172.984 215.299 195.061 1.256.297 1.057.356 898.946 733.001 49 934.955 1.006.000 1.348.080 1.363.957 7.004.910 7.877.366 9.087.348 10.226.789

50 310.117 272.551 315.657 369.979 2.365.636 2.704.728 2.854.058 3.183.829

51 87.481 89.932 177.471 89.552 547.238 637.134 751.403 795.689

52 17.022 19.736 17.827 20.587 86.643 119.581 132.001 140.858

53 344.864 391.159 482.366 1.057.912 3.124.072 3.633.789 4.497.931 5.134.242 54 119.259 156.614 190.730 205.597 1.018.334 1.239.775 1.388.725 1.466.939

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Lampiran 4

Perhitungan Perubahan Revenue

No. KODE

Revenue (Jutaan Rupiah) ∆Revt

2007 2008 2009 2010 2008 2009 2010

1 CEKA 812.635 1.963.638 1.194.544 718.205 1.151.003 -769.094 -476.339

2 FAST 1.589.643 2.022.633 2.454.360 2.913.605 432.990 431.727 459.245

3 INDF 27.858.304 38.799.279 37.937.319 38.403.360 10.940.975 -861.960 466.041

4 MYOR 2.828.440 3.907.674 4.777.175 7.224.165 1.079.234 869.501 2.446.990

5 MLBI 978.600 1.325.661 1.616.264 1.790.164 347.061 290.603 173.900

6 PTSP 163.777 207.324 226.790 247.503 43.547 19.466 20.713

7 SKLT 237.050 313.125 276.312 314.146 76.075 -36.813 37.834

8 SMAR 8.079.715 16.101.565 14.201.230 20.265.425 8.021.850 -1.900.335 6.064.195

9 TBLA 1.844.207 3.955.846 2.783.573 2.951.114 2.111.639 -1.172.273 167.541

10 GGRM 27.389.365 30.251.643 32.973.080 37.691.997 2.862.278 2.721.437 4.718.917

11 SRSN 268.079 313.919 352.543 342.870 45.840 38.624 -9.673

12 BATA 493.717 539.762 598.466 644.189 46.045 58.704 45.723

13 FASW 2.655.795 3.027.012 2.733.300 3.385.973 371.217 -293.712 652.673

14 AKRA 5.894.751 9.476.133 8.959.842 12.194.997 3.581.382 -516.291 3.235.155

15 BUDI 1.350.298 1.551.987 1.782.132 2.124.381 201.689 230.145 342.249

16 CLPI 382.264 504.661 447.956 516.582 122.397 -56.705 68.626

17 LTLS 2.712.536 4.458.094 3.746.865 3.901.733 1.745.558 -711.229 154.868

18 LMPI 303.167 326.183 381.141 401.594 23.016 54.958 20.453

19 KKGI 55.265 338.377 406.616 969.354 283.112 68.239 562.738

(14)

21 EKAD 146.912 182.650 205.218 254.276 35.738 22.568 49.058

22 SIAP 56.683 137.021 160.143 171.108 80.338 23.122 10.965

23 TRST 1.456.541 1.810.920 1.571.511 1.745.511 354.379 -239.409 174.000

24 YPAS 241.230 277.757 278.875 348.359 36.527 1.118 69.484

25 INTP 7.323.644 9.780.498 10.576.456 11.137.805 2.456.854 795.958 561.349

26 SMGR 9.600.801 12.209.846 14.387.850 14.344.189 2.609.045 2.178.004 -43.661

27 BTON 115.203 172.391 133.111 127.919 57.188 -39.280 -5.192

28 JPRS 432.808 732.703 302.868 427.793 299.895 -429.835 124.925

29 LMSH 117.237 163.317 124.811 161.012 46.080 -38.506 36.201

30 LION 179.568 229.607 197.508 207.833 50.039 -32.099 10.325

31 TIRA 222.913 254.706 238.089 268.978 31.793 -16.617 30.889

32 KIAS 315.418 415.564 359.944 582.296 100.146 -55.620 222.352

33 TOTO 885.829 1.124.347 980.327 1.121.499 238.518 -144.020 141.172

34 KBLM 319.611 539.697 301.331 542.618 220.086 -238.366 241.287

35 IKBI 1.590.455 1.645.326 862.112 1.226.302 54.871 -783.214 364.190

36 VOKS 1.358.648 2.267.484 1.729.113 1.309.570 908.836 -538.371 -419.543

37 ASGR 725.581 1.027.738 1.335.237 1.565.567 302.157 307.499 230.330

38 MTDL 2.712.987 3.422.200 3.396.917 3.953.971 709.213 -25.283 557.054

39 ASII 70 97 99 130 27 2 31

40 AUTO 4.184.279 5.337.720 5.265.798 6.255.109 1.153.441 -71.922 989.311

41 INDS 564.441 963.198 720.229 1.027.120 398.757 -242.969 306.891

42 INTA 710.996 1.120.472 1.180.895 1.833.181 409.476 60.423 652.286

43 LPIN 49.154 59.249 58.088 59.519 10.095 -1.161 1.431

44 MASA 898.335 1.333.604 1.691.475 2.006.840 435.269 357.871 315.365

45 SMSM 1.064.055 1.353.586 1.374.652 1.561.787 289.531 21.066 187.135

(15)

47 UNTR 18.165.598 27.903.196 29.241.883 37.323.872 9.737.598 1.338.687 8.081.989

48 MDRN 1.256.297 1.057.356 898.946 733.001 -198.941 -158.410 -165.945

49 KLBF 7.004.910 7.877.366 9.087.348 10.226.789 872.456 1.209.982 1.139.441

50 KAEF 2.365.636 2.704.728 2.854.058 3.183.829 339.092 149.330 329.771

51 MERK 547.238 637.134 751.403 795.689 89.896 114.269 44.286

52 PYFA 86.643 119.581 132.001 140.858 32.938 12.420 8.857

53 TSPC 3.124.072 3.633.789 4.497.931 5.134.242 509.717 864.142 636.311

54 TCID 1.018.334 1.239.775 1.388.725 1.466.939 221.441 148.950 78.214

(16)

Lampiran 5

Perhitungan Perubahan Receivable

No. KODE

Receivable (Jutaan Rupiah) ∆Rect

2007 2008 2009 2010 2008 2009 2010

1 CEKA 35.688 133.057 71.003 112.259 97.369 -62.054 41.256

2 FAST 18.688 19.404 160.817 40.802 716 141.413 -120.015

3 INDF 2.603.951 3.162.143 2.794.611 3.286.929 558.192 -367.532 492.318

4 MYOR 585.999 751.625 880.906 1.328.534 165.626 129.281 447.628

5 MLBI 111.694 107.485 94.348 221.236 -4.209 -13.137 126.888

6 PTSP 1.602 2.106 2.218 2.738 504 112 520

7 SKLT 135.534 46.514 34.013 38.606 -89.020 -12.501 4.593

8 SMAR 1.081.197 995.007 1.361.847 1.998.392 -86.190 366.840 636.545

9 TBLA 243.686 234.966 183.295 236.107 -8.720 -51.671 52.812

10 GGRM 2.639.274 2.098.598 1.038.958 915.004 -540.676 -1.059.640 -123.954

11 SRSN 54.909 66.897 71.998 73.171 11.988 5.101 1.173

12 BATA 21.700 17.091 17.386 23.066 -4.609 295 5.680

13 FASW 464.373 349.617 473.753 528.273 -114.756 124.136 54.520

14 AKRA 873.060 923.460 1.411.548 1.685.658 50.400 488.088 274.110

15 BUDI 268.643 165.337 207.562 286.970 -103.306 42.225 79.408

16 CLPI 98.469 156.054 110.842 129.332 57.585 -45.212 18.490

17 LTLS 573.681 838.543 673.322 848.960 264.862 -165.221 175.638

18 LMPI 83.068 88.727 108.146 135.215 5.659 19.419 27.069

19 KKGI 81.322 106.839 120.805 190.800 25.517 13.966 69.995

(17)

21 EKAD 22.655 21.871 24.936 31.360 -784 3.065 6.424

22 SIAP 17.296 23.317 29.564 33.085 6.021 6.247 3.521

23 TRST 326.192 274.252 246.430 356.079 -51.940 -27.822 109.649

24 YPAS 18.596 33.973 36.426 44.608 15.377 2.453 8.182

25 INTP 842.969 962.559 1.383.606 1.405.072 119.590 421.047 21.466

26 SMGR 1.185.358 1.528.588 1.451.782 1.764.284 343.230 -76.806 312.502

27 BTON 19.980 13.331 14.489 13.708 -6.649 1.158 -781

28 JPRS 108.310 86.658 136.621 86.927 -21.652 49.963 -49.694

29 LMSH 12.656 13.262 16.555 17.521 606 3.293 966

30 LION 41.070 37.887 37.399 34.269 -3.183 -488 -3.130

31 TIRA 53.362 53.576 56.346 56.544 214 2.770 198

32 KIAS 202.260 282.402 339.821 305.000 80.142 57.419 -34.821

33 TOTO 175.537 213.639 227.995 280.713 38.102 14.356 52.718

34 KBLM 261.753 148.744 56.694 107.420 -113.009 -92.050 50.726

35 IKBI 197.025 208.097 98.304 200.545 11.072 -109.793 102.241

36 VOKS 289.091 454.848 652.649 584.746 165.757 197.801 -67.903

37 ASGR 105.757 363.034 179.422 362.201 257.277 -183.612 182.779

38 MTDL 603.092 460.560 366.214 331.270 -142.532 -94.346 -34.944

39 ASII 25 30 28 39 5 -2 11

40 AUTO 744.193 568.193 748.680 849.087 -176.000 180.487 100.407

41 INDS 94.365 159.256 92.078 167.798 64.891 -67.178 75.720

42 INTA 242.843 512.482 215.918 240.394 269.639 -296.564 24.476

43 LPIN 12.202 15.521 38.173 30.315 3.319 22.652 -7.858

44 MASA 55.150 100.960 121.634 109.437 45.810 20.674 -12.197

45 SMSM 207.875 244.417 279.098 314.123 36.542 34.681 35.025

(18)

47 UNTR 3.010.643 3.636.178 4.625.552 5.409.109 625.535 989.374 783.557

48 MDRN 172.417 172.984 215.299 195.061 567 42.315 -20.238

49 KLBF 934.955 1.006.000 1.348.080 1.363.957 71.045 342.080 15.877

50 KAEF 310.117 272.551 315.657 369.979 -37.566 43.106 54.322

51 MERK 87.481 89.932 177.471 89.552 2.451 87.539 -87.919

52 PYFA 17.022 19.736 17.827 20.587 2.714 -1.909 2.760

53 TSPC 344.864 391.159 482.366 1.057.912 46.295 91.207 575.546

54 TCID 119.259 156.614 190.730 205.597 37.355 34.116 14.867

(19)

Lampiran 6

Perhitungan DAit Tahun 2008

No. KODE

Nit CFOit Ait-1 ∆Revt ∆Rect PPEt TAC=Nit-CFOit TAit/Ait-1 1/Ait-1

(1) (2) (3) (4) (5) (6) (7)=(1)-(2) (8)=(7)/(3) (9)=1/(3)

1 CEKA 27.868 -41.609 613.680 1.151.003 97.369 185.988 69.477 0,1132 0,00000163

2 FAST 125.268 225.582 629.491 432.990 716 166.690 -100.314 -0,1594 0,00000159

3 INDF 1.034.389 2.684.806 29.527.466 10.940.975 558.192 9.586.545 -1.650.417 -0,0559 0,00000003

4 MYOR 196.230 138453 1.893.175 1.079.234 165.626 1.030.725 57.777 0,0305 0,00000053

5 MLBI 222.307 415.213 621.835 347.061 -4.209 403.172 -192.906 -0,3102 0,00000161

6 PTSP 4.287 22.636 74.009 43.574 504 21.642 -18.349 -0,2479 0,00001351

7 SKLT 4.271 12.762 182.697 76.075 -89.020 91.598 -8.491 -0,0465 0,00000547

8 SMAR 1.046.389 2.182.655 8.063.169 8.021.850 -86.190 2.862.571 -1.136.266 -0,1409 0,00000012

9 TBLA 63.337 460.019 2.457.120 2.111.639 -8.720 936.404 -396.682 -0,1614 0,00000041

10 GGRM 1.880.492 2.260.895 23.779.951 2.862.278 -540.676 6.608.094 -380.403 -0,0160 0,00000004

11 SRSN 6.797 24.055 334.128 45.840 11.988 108.742 -17.258 -0,0517 0,00000299

12 BATA 157.563 -36.673 332.080 46.045 -4.609 139.021 194.236 0,5849 0,00000301

13 FASW 36.553 1.107.949 3.769.588 371.217 -114.756 2.620.338 -1.071.396 -0,2842 0,00000027

14 AKRA 210.033 117.370 3.497.591 3.581.382 50.400 2.215.659 92.663 0,0265 0,00000029

15 BUDI 32.981 79.992 1.485.651 201.689 -103.306 971.180 -47.011 -0,0316 0,00000067

16 CLPI 20.108 -61,471 167.583 122.397 57.585 23.925 20.169 0,1204 0,00000597

17 LTLS 145.846 -446.824 2.135.084 1.745.558 264.862 889.072 592.670 0,2776 0,00000047

18 LMPI 2.572 -9.589 531.756 23.016 5.659 166.689 12.161 0,0229 0,00000188

19 KKGI 40.474 54.422 173.813 283.112 25.517 22.604 -13.948 -0,0802 0,00000575

(20)

21 EKAD 4.606 -57.107 84.926 35.738 -784 12.325 61.713 0,7267 0,00001177

22 SIAP 3.694 -21.429 96.242 80.338 6.021 45.392 25.123 0,2610 0,00001039

23 TRST 58.025 129.361 2.138.991 354.379 -51.940 1.382.187 -71.336 -0,0334 0,00000047

24 YPAS 18.693 747 125.330 36.527 15.377 88.152 17.946 0,1432 0,00000798

25 INTP 1.745.501 1.619.202 10.016.027 2.456.854 119.590 7.597.622 126.299 0,0126 0,00000010 26 SMGR 2.523.544 2.628.308 8.515.227 2.609.045 343.230 3.308.878 -104.764 -0,0123 0,00000012

27 BTON 20.823 21.115 46.469 57.188 -6.649 8.785 -292 -0,0063 0,00002152

28 JPRS 49.158 116.895 268.790 299.895 -21.652 18.549 -67.737 -0,2520 0,00000372

29 LMSH 9.237 302 62.812 46.080 606 9.185 8.935 0,1422 0,00001592

30 LION 37.840 28.540 216.130 50.039 -3.183 18.837 9.300 0,0430 0,00000463

31 TIRA 1.331 42.624 238.871 31.793 214 63.709 -41.293 -0,1729 0,00000419

32 KIAS 21.576 -10.941 801.564 100.146 80.142 445.682 32.517 0,0406 0,00000125

33 TOTO 63.287 184.900 913.995 238.518 38.102 409.195 -121.613 -0,1331 0,00000109

34 KBLM 3.987 -37.093 432.681 220.086 -113.009 240.338 41.080 0,0949 0,00000231

35 IKBI 97.687 68.215 589.322 54.871 11.072 122.328 29.472 0,0500 0,00000170

36 VOKS 5.238 -15.603 805.074 908.836 165.757 199.374 20.841 0,0259 0,00000124

37 ASGR 62.487 246.465 624.557 302.157 257.277 199.054 -183.978 -0,2946 0,00000160

38 MTDL 29.956 -68.551 1.162.251 709.213 -142.532 70.304 98.507 0,0848 0,00000086

39 ASII 9 11 63.520 27 5 18 -2 0,0000 0,00001574

40 AUTO 566.025 490.003 3.454.254 1.153.441 -176.000 702.097 76.022 0,0220 0,00000029

41 INDS 31.827 -120.017 599.273 398.757 64.891 206.098 151.844 0,2534 0,00000167

42 INTA 22.944 17.236 863.818 409.476 269.639 99.716 5.708 0,0066 0,00000116

43 LPIN 4.763 -26.309 139.253 10.095 3.319 1.378 31.072 0,2231 0,00000718

44 MASA 2.974 126.003 1.799.172 435.629 45.810 1.622.043 -123.029 -0,0684 0,00000056

45 SMSM 91.472 130.695 830.050 289.531 36.542 358.495 -39.223 -0,0473 0,00000120

(21)

47 UNTR 2.660.742 4.253.895 13.002.619 9.737.598 625.535 9.505.248 -1.593.153 -0,1225 0,00000008

48 MDRN 2.059 64.836 910.085 -198.941 567 188.342 -62.777 -0,0690 0,00000110

49 KLBF 706.822 807.701 5.138.213 872.456 71.045 1.327.347 -100.879 -0,0196 0,00000019

50 KAEF 55.394 -32.301 1.386.739 339.092 -37.566 397.948 87.695 0,0632 0,00000072

51 MERK 98.620 145.237 331.062 89.896 2.451 54.795 -46.617 -0,1408 0,00000302

52 PYFA 2.309 736 95.157 32.938 2.714 56.680 1.573 0,0165 0,00001051

53 TSPC 320.648 292.296 2.773.135 509.717 46.295 665.063 28.352 0,0102 0,00000036

54 TCID 114.854 101.360 725.197 221.441 37.355 386.987 13.494 0,0186 0,00000138

(22)

No. ∆Revt/Ait-1 ∆Rect/Ait-1 PPEt/Ait-1 β1*(1/Ait-1)

β2*(∆Revt/Ait

-1-∆Rect/Ait-1) β3*PPEt/Ait-1 NDAit DAit

(10)=(4)/(3) (11)=(5)/(3) (12)=(6)/(3) (13)=β1*(9) (14)=β2*(10-11) (15)=β3*(12) (16)=(13)+(14)+(15) (17)=(8)-(16) 1 1,875575218 0,15866412 0,30307000 0,01404535 -0,138083822 -0,045984528 -0,17002300 0,28323672 2 0,687841447 0,00113743 0,26480124 0,01369258 -0,05522867 -0,040178045 -0,08171414 -0,07764318 3 0,370535521 0,01890416 0,32466535 0,00029191 -0,028280208 -0,049261169 -0,07724947 0,02135517

4 0,57006563 0,08748584 0,54444254 0,00455286 -0,038811831 -0,082607756 -0,11686673 0,14738530

(23)

24 0,291446581 0,12269209 0,70335913 0,06877327 -0,02560496 -0,106720022 -0,05151896 0,19470894 25 0,24529227 0,01193986 0,75854648 0,00086056 -0,018767537 -0,115093546 -0,13300053 0,14561022 26 0,306397586 0,04030779 0,38858365 0,00101223 -0,040373555 -0,058959433 -0,07934767 0,06704453 27 1,230669909 -0,14308464 0,18905077 0,18548610 -0,110485208 -0,028684495 0,04631639 -0,05260015 28 1,115722311 -0,08055359 0,06900926 0,03206724 -0,096211359 -0,010470711 -0,07461483 -0,17739231

29 0,73361778 0,00964784 0,14623002 0,13722463 -0,109847281 -0,022187344 0,05681148 0,08543841

30 0,231522695 -0,01472725 0,08715588 0,03988041 -0,019804831 -0,01322408 0,00685150 0,03617816 31 0,133096944 0,00089588 0,26670881 0,03608372 -0,020058743 -0,040467478 -0,01501613 -0,15785124 32 0,124938246 0,09998204 0,55601549 0,01075317 -0,002007121 -0,084363709 -0,07561766 0,11618460 33 0,26096204 0,04168732 0,44769939 0,00943042 -0,033270348 -0,067929008 -0,07613392 -0,05692261 34 0,508656493 -0,26118318 0,55546234 0,01992080 -0,061914915 -0,08427978 -0,12627389 0,22121682 35 0,093108691 0,01878769 0,20757413 0,01462588 -0,011276656 -0,031495028 -0,02284647 0,07285648 36 1,128885047 0,20589039 0,24764680 0,01070629 -0,074232516 -0,037575217 -0,10110145 0,12698851 37 0,483794113 0,41193518 0,31871230 0,01380075 -0,010903089 -0,048357919 -0,04033648 -0,25423712 38 0,610206401 -0,12263444 0,06048952 0,00741609 -0,058939257 -0,009178018 -0,06070119 0,14545655 39 0,000425063 0,00007872 0,00028338 0,13569511 -5,2551E-05 -4,29963E-05 0,13562426 -0,13565575 40 0,333918988 -0,05095167 0,20325575 0,00249529 -0,030953502 -0,030839805 -0,05929802 0,08130625 41 0,665401245 0,10828287 0,34391338 0,01438302 -0,084531049 -0,052181654 -0,08260529 0,33598563 42 0,474030409 0,31214793 0,11543635 0,00997821 -0,013019516 -0,01751505 -0,02055636 0,02716423

43 0,07249395 0,02383432 0,00989566 0,06189708 -0,003913486 -0,001501459 0,05648213 0,16665130

(24)

50 0,244524745 -0,02708945 0,28696676 0,00621556 -0,041211768 -0,043541198 -0,05917041 0,12240870 51 0,271538262 0,00740345 0,16551280 0,02603547 -0,021243234 -0,025113103 -0,02032087 -0,12048961 52 0,346143741 0,02852129 0,59564719 0,09058034 -0,048192558 -0,090376991 -0,02534167 0,04187224 53 0,183805332 0,01669410 0,23982352 0,00310816 -0,013440042 -0,036388198 -0,04672008 0,05694389 54 0,30535289 0,05151014 0,53363017 0,01188553 -0,038515323 -0,080967206 -0,08949716 0,10810452 55 0,176206811 0,07277261 0,18506763 0,02727661 -0,008318771 -0,028080138 -0,00912230 -0,01664052

(25)

Lampiran 7

Perhitungan DAit Tahun 2009

No. KODE

Nit CFOit Ait-1 ∆Revt ∆Rect PPEt TAC=Nit-CFOit TAit/Ait-1 1/Ait-1

(1) (2) (3) (4) (5) (6) (7)=(1)-(2) (8)=(7)/(3) (9)=1/(3)

1 CEKA 49.493 104.683 604.642 -769.094 -62.054 187.967 -55.190 -0,0913 0,00000165

2 FAST 181.997 367.684 784.759 431.727 141.413 187.611 -185.687 -0,2366 0,00000127

3 INDF 2.075.861 2.314.507 39.591.309 -861.960 -367.532 10.796.021 -238.646 -0,0060 0,00000003

4 MYOR 372.158 446.430 2.922.998 869.501 129.281 1.282.771 -74.272 -0,0254 0,00000034

5 MLBI 340.458 526.980 941.389 290.603 -13.137 420.864 -186.522 -0,1981 0,00000106

6 PTSP 10.949 18.917 81.755 19.466 112 20.873 -7.968 -0,0975 0,00001223

7 SKLT 12.803 11.690 201.003 -36.813 -12.501 99.534 1.113 0,0055 0,00000498

8 SMAR 748.495 125.471 10.025.916 -1.900.335 366.840 3.389.877 623.024 0,0621 0,00000010

9 TBLA 250.955 -325.052 2.802.497 -1.172.273 -51.671 1.003.177 576.007 0,2055 0,00000036

10 GGRM 3.265.201 3.265.201 24.072.959 2.721.437 -1.059.640 7.019.464 0 0,0000 0,00000004

11 SRSN 25.380 -26.581 392.937 38.624 5.101 100.335 51.961 0,1322 0,00000254

12 BATA 52.981 80.887 401.901 58.704 295 155.768 -27.906 -0,0694 0,00000249

13 FASW 276.729 868.140 3.718.548 -293.712 124.136 2.550.453 -591.411 -0,1590 0,00000027

14 AKRA 274.719 671.153 4.874.851 -516.291 488.088 2.859.238 -396.434 -0,0813 0,00000021

15 BUDI 146.415 296.909 1.698.750 230.145 42.225 1.054.857 -150.494 -0,0886 0,00000059

16 CLPI 30.909 80.038 258.898 -56.705 -45.212 31.727 -49.129 -0,1898 0,00000386

17 LTLS 85.925 970.833 3.440.010 -711.229 -165.221 879.817 -884.908 -0,2572 0,00000029

18 LMPI 5.992 12.910 560.078 54.958 19.419 161.252 -6.918 -0,0124 0,00000179

(26)

20 BRNA 20.260 27.083 432.642 57.208 40.602 214.234 -6.823 -0,0158 0,00000231

21 EKAD 16.443 -5.568 140.764 22.568 3.065 66.641 22.011 0,1564 0,00000710

22 SIAP 3.123 4.024 142.216 23.122 6.247 41.176 -901 -0,0063 0,00000703

23 TRST 143.882 315.373 2.158.866 -239.409 -27.822 1.310.044 -171.491 -0,0794 0,00000046

24 YPAS 18.541 14.821 180.550 1.118 2.453 100.082 3.720 0,0206 0,00000554

25 INTP 2.746.654 3.184.422 3.471.276 795.958 421.047 7.773.279 -437.768 -0,1261 0,00000029

26 SMGR 3.326.488 4.246.498 10.602.964 2.178.004 -76.806 4.014.143 -920.010 -0,0868 0,00000009

27 BTON 9.388 10.821 70.509 -39.280 1.158 7.094 -1.433 -0,0203 0,00001418

28 JPRS 1.917 -9.626 399.344 -429.835 49.963 19.192 11.543 0,0289 0,00000250

29 LMSH 2.401 4.065 61.988 -38.506 3.293 24.186 -1.664 -0,0268 0,00001613

30 LION 33.613 50.456 253.142 -32.099 -488 19.614 -16.843 -0,0665 0,00000395

31 TIRA 2.203 23.938 228.582 -16.617 2.770 55.897 -21.735 -0,0951 0,00000437

32 KIAS 27.328 -39.887 830.751 -55.620 57.419 783.275 67.215 0,0809 0,00000120

33 TOTO 182.821 227.528 1.031.131 -144.020 14.356 393.619 -44.707 -0,0434 0,00000097

34 KBLM 1.695 8.175 459.111 -238.366 -92.050 238.057 -6.480 -0,0141 0,00000218

35 IKBI 28.719 112.743 636.409 -783.214 -109.793 122.526 -84.024 -0,1320 0,00000157

36 VOKS 53.563 27.307 1.165.128 -538.371 197.801 212.644 26.256 0,0225 0,00000086

37 ASGR 66.947 270.071 841.054 307.499 -183.612 166.062 -203.124 -0,2415 0,00000119

38 MTDL 10.065 279.801 1.288.796 -25.283 -94.346 64.601 -269.736 -0,2093 0,00000078

39 ASII 10 11 80.740 2 -2 21 -1 0,0000 0,00001239

40 AUTO 768.265 578.745 3.981.316 -71.922 180.487 696.716 189.520 0,0476 0,00000025

41 INDS 58.766 212.497 918.227 -242.969 -67.178 183.494 -153.731 -0,1674 0,00000109

42 INTA 37.473 227.409 1.137.218 60.423 -296.564 294.233 -189.936 -0,1670 0,00000088

43 LPIN 10.211 491 182.940 -1.161 22.652 711 9.720 0,0531 0,00000547

44 MASA 174.860 180.729 2.379.024 357.871 20.674 1.692.561 -5.869 -0,0025 0,00000042

(27)

46 TURI 310.387 248.525 864.400 -949.218 -1.658.970 700.281 61.862 0,0716 0,00000116 47 UNTR 3.817.541 5.101.022 22.847.721 1.338.687 989.374 11.835.726 -1.283.481 -0,0562 0,00000004

48 MDRN 12.024 -56.323 790.843 -158.410 42.315 141.543 68.347 0,0864 0,00000126

49 KLBF 929.004 1.363.583 5.703.832 1.209.982 342.080 1.398.128 -434.579 -0,0762 0,00000018

50 KAEF 62.507 80.854 1.445.670 149.330 43.106 402.062 -18.347 -0,0127 0,00000069

51 MERK 146.700 133.442 375.064 114.269 87.539 66.911 13.258 0,0353 0,00000267

52 PYFA 3.773 736 98.655 12.420 -1.909 54.047 3.037 0,0308 0,00001014

53 TSPC 359.964 476.590 2.967.057 864.142 91.207 715.003 -116.626 -0,0393 0,00000034

54 TCID 124.612 188.222 910.790 148.950 34.116 399.856 -63.610 -0,0698 0,00000110

(28)

No. ∆Revt/Ait-1 ∆Rect/Ait-1 PPEt/Ait-1 β1*(1/Ait-1)

β2*(∆Revt/Ait

-1-∆Rect/Ait-1) β3*PPEt/Ait-1 NDAit DAit

(10)=(4)/(3) (11)=(5)/(3) (12)=(6)/(3) (13)=β1*(9) (14)=β2*(10-11) (15)=β3*(12) (16)=(13)+(14)+(15) (17)=(8)-(16)

1 -1,27198243 -0,10262932 0,31087321 0,00746543 0,03622010 0,00322442 0,04690995 -0,13818710

2 0,55013960 0,18019927 0,23906830 0,00575197 0,00383707 0,00247965 -0,00322709 -0,23338950

3 -0,02177144 -0,00928315 0,27268664 0,00011401 0,00038682 0,00282834 0,00332917 -0,00935691

4 0,29746890 0,04422890 0,43885456 0,00154428 0,00262664 0,00455185 -0,00174785 -0,02366168

5 0,30869598 -0,01395491 0,44706705 0,00479495 -0,00999394 0,00463703 -0,00056196 -0,19757293

6 0,23810165 0,00136995 0,25531160 0,05521269 0,00245541 0,00264812 0,05052817 -0,14799010

7 -0,18314652 -0,06219310 0,49518664 0,02245694 0,00374647 0,00513614 0,03133955 -0,02580232

8 -0,18954228 0,03658918 0,33811145 0,00045022 -0,00234546 0,00350693 0,01096146 0,05117989

9 -0,41829590 -0,01843749 0,35795828 0,00161068 0,01238540 0,00371279 0,01770887 0,18782463

10 0,11304954 -0,04401785 0,29159124 0,00018751 0,00162912 0,00302442 -0,00165315 0,00165315

11 0,09829566 0,01298172 0,25534628 0,01148763 -0,00264255 0,00264848 0,01149355 0,12074393

12 0,14606582 0,00073401 0,38757804 0,01123141 0,00150740 0,00402001 0,01074984 -0,08018485

13 -0,07898567 0,03338292 0,68587336 0,00121389 0,00348056 0,00711396 0,01180841 -0,17085194

14 -0,10590908 0,10012368 0,58652829 0,00092596 -0,00213700 0,00608354 0,01339126 -0,09471354

15 0,13547903 0,02485651 0,62096071 0,00265720 -0,00342647 0,00644068 0,00567140 -0,09426243

16 -0,21902448 -0,17463248 0,12254633 0,01743510 -0,00046044 0,00127107 0,02008119 -0,20984318

17 -0,20675202 -0,04802922 0,25576001 0,00131218 0,00491636 0,00265277 0,00888131 -0,26612126

18 0,09812562 0,03467196 0,28790990 0,00805944 -0,00196544 0,00298624 0,00908023 -0,02143208

19 0,30306624 0,06202645 0,10513763 0,02004740 -0,00746608 0,00109050 0,01367182 0,01159887

20 0,13222942 0,09384664 0,49517615 0,01043337 0,00039811 0,00513603 0,01438051 -0,03015106

21 0,16032508 0,02177403 0,47342360 0,03206724 0,00143707 0,00491041 0,03268610 0,12368200

22 0,16258368 0,04392614 0,28953142 0,03173984 0,00123073 0,00300306 0,03106754 -0,03740298

(29)

24 0,00619219 0,01358626 0,55431736 0,02500090 -0,00007669 0,00574945 0,03097938 -0,01037567

25 0,22929839 0,12129459 2,23931459 0,00130036 -0,00334536 0,02322645 0,02118145 -0,14729300

26 0,20541464 -0,00724382 0,37858687 0,00042572 0,00220572 0,00392675 -0,00223451 -0,08453462

27 -0,55709200 0,01642344 0,10061127 0,06401897 0,01776434 0,00104355 0,08282686 -0,10315051

28 -1,07635272 0,12511268 0,04805882 0,01130332 -0,01246175 0,00049847 0,04901655 -0,02011165

29 -0,62118475 0,05312319 0,39017229 0,07281915 0,02088633 0,00404692 0,09775240 -0,12459630

30 -0,12680235 -0,00192777 0,07748220 0,01783155 -0,00129521 0,00080366 0,02250313 -0,08903890

31 -0,07269601 0,01211819 0,24453807 0,01974746 0,00262708 0,00253638 0,02491091 -0,11999714

32 -0,06695147 0,06911698 0,94285171 0,00543353 -0,00141132 0,00977937 0,01942756 0,06148116

33 -0,13967187 0,01392258 0,38173520 0,00437763 0,00475751 0,00395940 0,01309455 -0,05645179

34 -0,51919035 -0,20049618 0,51851731 0,00983186 -0,00330554 0,00537813 0,02508137 -0,03919560

35 -1,23067713 -0,17251956 0,19252713 0,00709279 0,03277588 0,00199692 0,04186558 -0,17389388

36 -0,46207026 0,16976761 0,18250699 0,00387418 -0,00655350 0,00189299 0,02533801 -0,00280315

37 0,36561148 -0,21831178 0,19744511 0,00536697 -0,01808672 0,00204793 -0,01067182 -0,23083943

38 -0,01961753 -0,07320476 0,05012508 0,00350243 0,00055581 0,00051990 0,00236249 -0,21165551

39 0,00002477 -0,00002477 0,00026009 0,05590678 -0,00000153 0,00000270 0,05590794 -0,05592033

40 -0,01806488 0,04533350 0,17499641 0,00113377 -0,00065758 0,00181508 0,00491259 0,04268976

41 -0,26460668 -0,07316056 0,19983512 0,00491590 0,00592994 0,00207271 0,01291856 -0,18034012

42 0,05313229 -0,26078025 0,25873052 0,00396926 0,00325594 0,00268358 -0,00307043 -0,16394768

43 -0,00634634 0,12382202 0,00388652 0,02467428 0,00403190 0,00004031 0,02874649 0,02438568

44 0,15042765 0,00869012 0,71145184 0,00189738 0,00147012 0,00737927 0,00488640 -0,00735338

45 0,02265763 0,03730130 0,36715558 0,00485496 0,00045358 0,00380818 0,00911672 -0,15455320

46 -1,09812355 -1,91921564 0,81013535 0,00522202 0,00851647 0,00840282 -0,01180805 0,08337446

47 0,05859171 0,04330296 0,51802655 0,00019757 -0,00047356 0,00537304 0,00509704 -0,06127249

48 -0,20030524 0,05350620 0,17897737 0,00570772 -0,00263256 0,00185638 0,01542578 0,07099719

(30)

50 0,10329467 0,02981732 0,27811465 0,00312237 0,00076212 0,00288464 0,00373108 -0,01642209

51 0,30466534 0,23339750 0,17839889 0,01203505 -0,00220748 0,00185038 0,01167794 0,02367069

52 0,12589326 -0,01935026 0,54783843 0,04575453 0,00150648 0,00568225 0,04693794 -0,01615389

53 0,29124550 0,03073989 0,24098054 0,00152134 -0,00806902 0,00249948 -0,00404820 -0,03525876

54 0,16353934 0,03745759 0,43902107 0,00495604 0,00130774 0,00455358 0,00560431 -0,07544477

55 0,10646568 0,06486819 0,18281982 0,01272310 -0,00128846 0,00189623 0,01333087 0,03903665

(31)

Lampiran 8

Perhitungan DAit Tahun 2010

No. KODE

Nit CFOit Ait-1 ∆Revt ∆Rect PPEt TAC=Nit-CFOit TAit/Ait-1 1/Ait-1

(1) (2) (3) (4) (5) (6) (7)=(1)-(2) (8)=(7)/(3) (9)=1/(3)

1 CEKA 29.562 -206.699 568.603 -476.339 41.256 197.189 236.261 0,4155 0,00000176

2 FAST 199.597 293.573 1.041.408 459.245 -120.015 220.935 -93.976 -0,0902 0,00000096

3 INDF 2.952.858 6.909.950 40.382.953 466.041 492.318 11.737.142 -3.957.092 -0,0980 0,00000002

4 MYOR 484.158 238.254 3.246.499 2.446.990 447.628 1.489.561 245.904 0,0757 0,00000031

5 MLBI 442.916 320.056 993.465 173.900 126.888 528.879 122.860 0,1237 0,00000101

6 PTSP 15.767 26.372 91.142 20.713 520 27.147 -10.605 -0,1164 0,00001097

7 SKLT 4.834 8.090 196.186 37.843 4.593 97.002 -3.256 -0,0166 0,00000510

8 SMAR 1.260.513 -230.001 10.210.595 6.064.195 636.545 3.924.066 1.490.514 0,1460 0,00000010

9 TBLA 246.663 380.782 2.786.340 167.541 52.812 1.157.020 -134.119 -0,0481 0,00000036

10 GGRM 2.872.598 2.872.598 27.230.965 4.718.917 -123.954 7.406.632 0 0,0000 0,00000004

11 SRSN 9.830 7.790 413.777 -9.673 1.173 92.167 2.040 0,0049 0,00000242

12 BATA 60.975 106.334 416.679 45.723 5.680 167.843 -45.359 -0,1089 0,00000240

13 FASW 283.002 1.164.935 3.671.235 652.673 54.520 3.077.945 -881.933 -0,2402 0,00000027

14 AKRA 810.916 427.919 6.059.070 3.235.155 274.110 3.037.893 382.997 0,0632 0,00000017

15 BUDI 46.130 157.306 1.598.824 342.249 79.408 1.117.614 -111.176 -0,0695 0,00000063

16 CLPI 28.442 6.397 219.199 68.626 18.490 32.568 22.045 0,1006 0,00000456

17 LTLS 86.982 -147.945 3.081.130 154.868 175.638 1.025.373 234.927 0,0762 0,00000032

18 LMPI 2.794 19.786 540.514 20.453 27.069 183.886 -16.992 -0,0314 0,00000185

(32)

20 BRNA 34.761 60.380 507.226 31.186 -4.453 246.846 -25.619 -0,0505 0,00000197

21 EKAD 24.485 13.961 165.123 49.058 6.424 67.542 10.524 0,0637 0,00000606

22 SIAP 4.024 7.631 147.435 10.965 3.521 37.346 -3.607 -0,0245 0,00000678

23 TRST 136.727 135.166 1.921.660 174.000 109.649 1.264.124 1.561 0,0008 0,00000052

24 YPAS 21.186 22.436 191.136 69.484 8.182 105.396 -1.250 -0,0065 0,00000523

25 INTP 3.224.942 3.376.092 5.322.916 561.349 21.466 7.702.769 -151.150 -0,0284 0,00000019

26 SMGR 3.633.220 3.359.368 12.951.308 -43.661 312.502 7.662.560 273.852 0,0211 0,00000008

27 BTON 8.393 21.402 69.784 -5.192 -781 7.088 -13.009 -0,1864 0,00001433

28 JPRS 28.446 48.826 353.951 124.925 -49.694 17.619 -20.380 -0,0576 0,00000283

29 LMSH 7.351 9.648 72.831 36.201 966 23.302 -2.297 -0,0315 0,00001373

30 LION 38.631 32.526 271.366 10.325 -3.130 18.209 6.105 0,0225 0,00000369

31 TIRA 3.947 1.379 201.789 30.889 198 63.687 2.568 0,0127 0,00000496

32 KIAS 14.573 36.857 1.320.516 222.352 -34.821 762.798 -22.284 -0,0169 0,00000076

33 TOTO 193.798 156.058 1.010.892 141.172 52.718 362.061 37.740 0,0373 0,00000099

34 KBLM 3.922 5.655 354.781 241.287 50.726 232.988 -1.733 -0,0049 0,00000282

35 IKBI 4.600 -36.295 561.948 364.190 102.241 112.376 40.895 0,0728 0,00000178

36 VOKS 10.066 114.922 1.237.958 -419.543 -67.903 211.047 -104.856 -0,0847 0,00000081

37 ASGR 118.415 250.710 774.857 230.330 182.779 170.218 -132.295 -0,1707 0,00000129

38 MTDL 30.439 158.368 1.059.054 557.054 -34.944 78.488 -127.929 -0,1208 0,00000094

39 ASII 14 3 88.938 31 11 24 11 0,0001 0,00001124

40 AUTO 1.141.179 374.748 4.644.939 989.311 100.407 985.029 766.431 0,1650 0,00000022

41 INDS 71.109 130.914 207.929 306.891 75.720 184.785 -59.805 -0,2876 0,00000481

42 INTA 83.081 70.181 1.172.130 625.286 24.476 310.108 12.900 0,0110 0,00000085

43 LPIN 14.122 19.282 137.910 1.431 -7.858 1.667 -5.160 -0,0374 0,00000725

44 MASA 176.082 504.280 735.307 315.365 -12.197 2.134.310 -328.198 -0,4463 0,00000136

(33)

46 TURI 269.004 296.103 1.770.692 2.232.936 85.230 805.004 -27.099 -0,0153 0,00000056 47 UNTR 3.872.931 2.423.881 24.404.828 8.081.989 783.557 13.261.374 1.449.050 0,0594 0,00000004

48 MDRN 41.977 20.141 773.049 -165.945 -20.238 177.854 21.836 0,0282 0,00000129

49 KLBF 1.286.330 1.253.908 6.482.447 1.139.441 15.877 1.605.266 32.422 0,0050 0,00000015

50 KAEF 138.716 139.120 1.565.831 329.771 54.322 413.197 -404 -0,0003 0,00000064

51 MERK 118.794 213.747 433.971 44.286 -87.919 67.053 -94.953 -0,2188 0,00000230

52 PYFA 4.199 5.020 99.937 8.857 2.760 52.827 -821 -0,0082 0,00001001

53 TSPC 488.889 578.089 3.263.103 636.311 575.546 760.788 -89.200 -0,0273 0,00000031

54 TCID 131.445 157.211 994.620 78.214 14.867 396.756 -25.766 -0,0259 0,00000101

(34)

No. ∆Revt/Ait-1 ∆Rect/Ait-1 PPEt/Ait-1 β1*(1/Ait-1)

β2*(∆Revt/Ait

-1-∆Rect/Ait-1) β3*PPEt/Ait-1 NDAit DAit

(10)=(4)/(3) (11)=(5)/(3) (12)=(6)/(3) (13)=β1*(9) (14)=β2*(10-11) (15)=β3*(12) (16)=(13)+(14)+(15) (17)=(8)-(16)

1 -0,83773564 0,07255678 0,34679557 -0,01427884 0,05142919 -0,04585976 -0,00870941 0,42422076

2 0,44098471 -0,11524302 0,21215028 -0,00779617 -0,07355477 -0,02805445 -0,06727607 -0,02296330

3 0,01154054 0,01219123 0,29064596 -0,00020105 0,00003676 -0,03843461 -0,03859890 -0,05939027

4 0,75373194 0,13788022 0,45882072 -0,00250085 -0,08143936 -0,06067380 -0,09796870 0,17371306

5 0,17504391 0,12772267 0,53235796 -0,00817240 -0,00267353 -0,07039826 -0,08124419 0,20491236

6 0,22726076 0,00570538 0,29785390 -0,08908071 -0,02929817 -0,03938778 -0,14098580 0,02462891

7 0,19289348 0,02341146 0,49443895 -0,04138417 -0,00957530 -0,06538391 -0,11634337 0,09974688

8 0,59391201 0,06234162 0,38431316 -0,00079515 -0,07029412 -0,05082103 -0,08164855 0,22762574

9 0,06012942 0,01895390 0,41524724 -0,00291386 -0,00232631 -0,05491171 -0,06015188 0,01201741

10 0,17329232 -0,00455195 0,27199301 -0,00029815 -0,02351787 -0,03596797 -0,04631387 0,04631387

11 -0,02337733 0,00283486 0,22274559 -0,01962167 0,00148092 -0,02945556 -0,04759631 0,05252650

12 0,10973195 0,01363160 0,40281128 -0,01948501 -0,01270818 -0,05326719 -0,07818163 -0,03067675

13 0,17778023 0,01485059 0,83839498 -0,00221152 -0,00920511 -0,11086817 -0,12228479 -0,11794309

14 0,53393590 0,04523962 0,50137942 -0,00133997 -0,06462451 -0,06630170 -0,09525177 0,15846229

15 0,21406296 0,04966650 0,69902253 -0,00507810 -0,00928798 -0,09243775 -0,10680383 0,03726772

16 0,31307625 0,08435257 0,14857732 -0,03703938 -0,03024609 -0,01964765 -0,06960933 0,17018005

17 0,05026338 0,05700441 0,33279122 -0,00263507 0,00038085 -0,04400784 -0,04626206 0,12250908

18 0,03783991 0,05008011 0,34020580 -0,01502088 0,00069154 -0,04498833 -0,05931767 0,02788093

19 2,06177960 0,25645018 0,21578161 -0,02974666 -0,10199650 -0,02853465 -0,16027781 0,12596599

20 0,06148344 -0,00877912 0,48665881 -0,01600666 -0,00929142 -0,06435507 -0,08433139 0,03382333

21 0,29709974 0,03890433 0,40904053 -0,04916937 -0,03414340 -0,05409094 -0,11784769 0,18158200

22 0,07437176 0,02388171 0,25330485 -0,05506829 -0,00667673 -0,03349667 -0,09141753 0,06695251

(35)

24 0,36353173 0,04280722 0,55141888 -0,04247758 -0,04241216 -0,07291885 -0,13351654 0,12697670

25 0,10545893 0,00403275 1,44709573 -0,00152529 -0,00573032 -0,19136189 -0,19861750 0,17022141

26 -0,00337117 0,02412899 0,59164372 -0,00062689 0,00363658 -0,07823813 -0,07731133 0,09845606

27 -0,07440101 -0,01119168 0,10157056 -0,11634463 0,00357117 -0,01343155 -0,12620502 -0,06021307

28 0,35294433 -0,14039796 0,04977808 -0,02293819 -0,06523889 -0,00658258 -0,05739335 -0,00018524

29 0,49705483 0,01326358 0,31994618 -0,11147717 -0,02733297 -0,04230923 -0,18111937 0,14958060

30 0,03804824 -0,01153424 0,06710126 -0,02991898 -0,00655672 -0,00887338 -0,04159364 0,06409093

31 0,15307574 0,00098122 0,31561185 -0,04023507 -0,00859295 -0,04173606 -0,09056408 0,10329025

32 0,16838266 -0,02636924 0,57765146 -0,00614835 -0,02575372 -0,07638781 -0,09353915 0,07666392

33 0,13965092 0,05214998 0,35815992 -0,00803151 -0,00494358 -0,04736256 -0,06033766 0,09767102

34 0,68010125 0,14297834 0,65670935 -0,02288452 -0,07102837 -0,08684232 -0,14007291 0,13518821

35 0,64808488 0,18194032 0,19997580 -0,01444795 -0,02633598 -0,02644452 -0,06722844 0,14000207

36 -0,33889922 -0,05485081 0,17047994 -0,00655838 0,03756216 -0,02254403 -0,01305439 -0,07164638

37 0,29725485 0,23588740 0,21967666 -0,01047805 -0,00346710 -0,02904973 -0,04299489 -0,12773984

38 0,52599206 -0,03299548 0,07411142 -0,00766627 -0,07391972 -0,00980039 -0,04904803 -0,07174751

39 0,00034856 0,00012368 0,00026985 -0,09128825 -0,00001270 -0,00003568 -0,09133664 0,09146032

40 0,21298687 0,02161643 0,21206500 -0,00174792 -0,02530656 -0,02804318 -0,04060304 0,20560650

41 1,47594131 0,36416277 0,88869277 -0,03904695 -0,06281264 -0,11751947 -0,21937907 -0,06824314

42 0,53346131 0,02088164 0,26456792 -0,00692670 -0,06778281 -0,03498609 -0,07087223 0,08187783

43 0,01037633 -0,05697919 0,01208759 -0,05887168 -0,00380541 -0,00159845 -0,06427555 0,02685984

44 0,42888889 -0,01658763 2,90261075 -0,01104164 -0,05890918 -0,38383714 -0,42004706 -0,02629440

45 0,19873074 0,03719531 0,40014294 -0,00862208 -0,00912634 -0,05291434 -0,07066276 0,06972611

46 1,26105274 0,04813372 0,45462678 -0,00458521 -0,16039469 -0,06011920 -0,13323123 0,11792705

47 0,33116353 0,03210664 0,54339141 -0,00033268 -0,01689595 -0,07185731 -0,08908594 0,14846149

48 -0,21466298 -0,02617945 0,23006821 -0,01050256 0,02492479 -0,03042389 -0,03027762 0,05852421

(36)

50 0,21060446 0,03469212 0,26388352 -0,00518510 -0,02326240 -0,03489558 -0,05001928 0,04976127

51 0,10204829 -0,20259188 0,15451032 -0,01870861 -0,01721139 -0,02043223 -0,05635223 -0,16244811

52 0,08862583 0,02761740 0,52860302 -0,08124112 -0,00806767 -0,06990172 -0,15458966 0,14637448

53 0,19500181 0,17637997 0,23314863 -0,00248812 -0,00105209 -0,03083125 -0,03437145 0,00703551

54 0,07863707 0,01494742 0,39890209 -0,00816291 -0,00842223 -0,05275025 -0,06451146 0,03860609

55 0,06506471 0,03211117 0,18691540 -0,02220513 -0,00186179 -0,02471743 -0,04878435 0,10295024

(37)

Lampiran 9

Data Penelitian

No. KODE KDK UDK KKA UKP DA

1 CEKA 33,00 3,00 0,00 13,312 0,28324

2 FAST 33,00 6,00 1,00 13,573 -0,07764

3 INDF 30,00 10,00 1,00 17,494 0,02136

4 MYOR 33,00 3,00 0,00 14,888 0,14739

5 MLBI 40,00 5,00 1,00 13,755 -0,18027

6 PTSP 33,00 3,00 1,00 11,311 -0,27322

7 SKLT 33,00 3,00 0,00 12,211 0,05509

8 SMAR 38,00 8,00 1,00 16,121 -0,00725

9 TBLA 33,00 3,00 1,00 14,846 -0,03772

10 GGRM 75,00 4,00 0,00 16,997 0,03731

11 SRSN 33,00 9,00 1,00 12,881 -0,01992

12 BATA 40,00 5,00 0,00 12,904 0,63474

13 FASW 33,00 3,00 1,00 15,129 -0,17067

14 AKRA 33,00 3,00 1,00 15,400 0,20134

15 BUDI 40,00 5,00 0,00 14,345 0,07825

16 CLPI 33,33 3,00 0,00 12,464 0,12169

17 LTLS 40,00 5,00 1,00 15,051 0,39251

18 LMPI 100,00 2,00 1,00 13,236 0,68178

19 KKGI 50,00 4,00 0,00 12,325 0,00909

20 BRNA 25,00 4,00 0,00 12,978 0,08545

21 EKAD 33,00 3,00 0,00 11,855 0,05685

22 SIAP 33,00 3,00 0,00 11,865 0,30515

23 TRST 33,00 3,00 1,00 14,585 0,07594

24 YPAS 33,00 3,00 0,00 12,104 0,19471

25 INTP 43,00 7,00 0,00 15,060 0,14561

26 SMGR 50,00 6,00 0,00 16,177 0,06704

27 BTON 50,00 2,00 1,00 11,163 -0,05260

28 JPRS 50,00 2,00 1,00 12,898 -0,17739

29 LMSH 33,00 3,00 0,00 11,035 0,08544

30 LION 33,00 3,00 0,00 12,442 0,03618

31 TIRA 25,00 4,00 1,00 12,340 -0,15785

32 KIAS 50,00 2,00 0,00 13,630 0,11618

33 TOTO 33,00 3,00 0,00 13,846 -0,05692

34 KBLM 50,00 4,00 1,00 13,037 0,22122

35 IKBI 40,00 5,00 0,00 13,364 0,07286

(38)

37 ASGR 33,00 3,00 0,00 13,642 -0,25424

38 MTDL 33,00 3,00 1,00 14,069 0,14546

39 ASII 50,00 10,00 0,00 11,299 -0,13566

40 AUTO 33,00 9,00 0,00 15,197 0,08131

41 INDS 33,00 3,00 0,00 13,730 0,33599

42 INTA 33,00 3,00 1,00 13,944 0,02716

43 LPIN 33,00 3,00 1,00 12,117 0,16665

44 MASA 60,00 5,00 0,00 14,682 0,08105

45 SMSM 33,00 3,00 0,00 13,743 0,03241

46 TURI 40,00 5,00 1,00 13,670 -0,30664

47 UNTR 38,00 8,00 0,00 16,944 0,04409

48 MDRN 33,00 3,00 1,00 13,581 -0,06468

49 KLBF 33,00 6,00 0,00 15,557 0,03043

50 KAEF 60,00 5,00 1,00 14,184 0,12241

51 MERK 33,00 3,00 0,00 12,835 -0,12049

52 PYFA 33,00 3,00 1,00 11,499 0,04187

53 TSPC 67,00 3,00 0,00 14,903 0,05694

54 TCID 40,00 5,00 1,00 13,722 0,10810

55 MRAT 33,00 3,00 0,00 12,779 -0,01664

56 CEKA 33,00 3,00 1,00 13,251 -0,13819

57 FAST 33,00 6,00 1,00 13,856 -0,23339

58 INDF 30,00 10,00 0,00 17,514 -0,00936

59 MYOR 33,00 3,00 1,00 14,993 -0,02366

60 MLBI 40,00 5,00 0,00 13,809 -0,19757

61 PTSP 33,00 3,00 1,00 11,420 -0,14799

62 SKLT 33,00 3,00 0,00 12,187 -0,02580

63 SMAR 38,00 8,00 0,00 16,139 0,05118

64 TBLA 33,00 3,00 1,00 14,840 0,18782

65 GGRM 80,00 5,00 0,00 17,120 0,00165

66 SRSN 33,00 9,00 1,00 12,933 0,12074

67 BATA 40,00 5,00 0,00 12,940 -0,08018

68 FASW 33,00 3,00 1,00 15,116 -0,17085

69 AKRA 33,00 3,00 1,00 15,617 -0,09471

70 BUDI 40,00 5,00 1,00 14,285 -0,09426

71 CLPI 33,00 3,00 0,00 12,298 -0,20984

72 LTLS 40,00 5,00 1,00 14,941 -0,26612

73 LMPI 50,00 2,00 1,00 13,200 0,12368

74 KKGI 50,00 4,00 0,00 12,517 0,01160

75 BRNA 25,00 4,00 1,00 13,137 -0,03015

76 EKAD 33,00 3,00 0,00 12,014 -0,02143

(39)

78 TRST 33,00 3,00 1,00 14,469 -0,09086

79 YPAS 33,00 3,00 0,00 12,161 -0,01038

80 INTP 43,00 7,00 0,00 15,488 -0,14729

81 SMGR 50,00 6,00 0,00 16,377 -0,08453

82 BTON 50,00 2,00 1,00 11,153 -0,10315

83 JPRS 50,00 2,00 1,00 12,777 -0,02011

84 LMSH 33,00 3,00 0,00 11,196 -0,12460

85 LION 33,00 3,00 0,00 12,511 -0,08904

86 TIRA 25,00 4,00 1,00 12,215 -0,12000

87 KIAS 50,00 2,00 0,00 14,094 0,06148

88 TOTO 33,00 3,00 0,00 13,826 -0,05645

89 KBLM 50,00 4,00 1,00 12,779 -0,03920

90 IKBI 40,00 5,00 0,00 13,239 -0,17389

91 VOKS 20,00 5,00 0,00 14,029 -0,00280

92 ASGR 33,00 3,00 0,00 13,560 -0,23084

93 MTDL 33,00 3,00 1,00 13,873 -0,21166

94 ASII 50,00 10,00 0,00 11,396 -0,05592

95 AUTO 30,00 10,00 0,00 15,351 0,04269

96 INDS 33,00 3,00 0,00 12,245 -0,18034

97 INTA 33,00 3,00 1,00 13,974 -0,16395

98 LPIN 33,00 3,00 1,00 11,834 0,02439

99 MASA 50,00 4,00 0,00 13,508 -0,00735

100 SMSM 33,00 3,00 0,00 13,755 -0,15455

101 TURI 40,00 5,00 1,00 14,387 0,08337

102 UNTR 38,00 8,00 0,00 17,010 -0,06127

103 MDRN 33,00 3,00 1,00 13,558 0,07100

104 KLBF 33,00 6,00 1,00 15,685 -0,07481

105 KAEF 60,00 5,00 1,00 14,264 -0,01642

106 MERK 33,00 3,00 0,00 12,981 0,02367

107 PYFA 33,00 3,00 1,00 11,512 -0,01615

108 TSPC 67,00 3,00 0,00 14,998 -0,03526

109 TCID 40,00 5,00 1,00 13,810 -0,07544

110 MRAT 33,00 3,00 0,00 12,809 0,03904

111 CEKA 33,00 3,00 1,00 13,654 0,42422

112 FAST 33,00 6,00 1,00 14,027 -0,02296

113 INDF 30,00 10,00 0,00 17,672 -0,05939

114 MYOR 33,00 3,00 1,00 15,297 0,17371

115 MLBI 29,00 7,00 0,00 13,944 0,20491

116 PTSP 33,00 3,00 1,00 11,599 0,02463

117 SKLT 33,00 3,00 0,00 12,203 0,09975

(40)

119 TBLA 33,00 3,00 1,00 15,111 0,01202

120 GGRM 75,00 4,00 0,00 17,241 0,04631

121 SRSN 33,00 9,00 1,00 12,805 0,05253

122 BATA 40,00 5,00 0,00 13,090 -0,03068

123 FASW 33,00 3,00 1,00 15,318 -0,11794

124 AKRA 33,00 3,00 1,00 15,852 0,15846

125 BUDI 40,00 5,00 1,00 14,492 0,03727

126 CLPI 33,00 3,00 0,00 12,526 0,17018

127 LTLS 40,00 5,00 1,00 15,094 0,12251

128 LMPI 50,00 2,00 1,00 13,319 0,18158

129 KKGI 50,00 4,00 0,00 13,175 0,12597

130 BRNA 50,00 4,00 1,00 13,219 0,03382

131 EKAD 33,00 3,00 0,00 12,228 0,02788

132 SIAP 33,00 3,00 0,00 11,924 0,06695

133 TRST 33,00 3,00 1,00 14,523 0,09392

134 YPAS 33,00 3,00 0,00 12,210 0,12698

135 INTP 43,00 7,00 0,00 16,546 0,17022

136 SMGR 40,00 5,00 0,00 16,560 0,09846

137 BTON 50,00 2,00 1,00 11,406 -0,06021

138 JPRS 50,00 2,00 1,00 12,927 -0,00019

139 LMSH 33,00 3,00 0,00 11,267 0,14958

140 LION 33,00 3,00 0,00 12,624 0,06409

141 TIRA 25,00 4,00 1,00 12,292 0,10329

142 KIAS 33,00 3,00 0,00 14,051 0,07666

143 TOTO 33,00 3,00 0,00 13,903 0,09767

144 KBLM 50,00 4,00 1,00 12,907 0,13519

145 IKBI 40,00 5,00 0,00 13,306 0,14000

146 VOKS 20,00 5,00 0,00 13,935 -0,07165

147 ASGR 33,00 3,00 0,00 13,798 -0,12774

148 MTDL 33,00 3,00 1,00 13,759 -0,07175

149 ASII 45,00 11,00 0,00 11,634 0,09146

150 AUTO 30,00 10,00 0,00 15,536 0,20561

151 INDS 33,00 3,00 0,00 12,389 -0,06824

152 INTA 33,00 3,00 1,00 14,307 0,08188

153 LPIN 33,00 3,00 1,00 11,925 0,02686

154 MASA 50,00 4,00 0,00 13,408 -0,02629

155 SMSM 33,00 3,00 0,00 13,880 0,06973

156 TURI 40,00 5,00 1,00 14,558 0,11793

157 UNTR 50,00 6,00 0,00 17,207 0,14846

158 MDRN 33,00 3,00 1,00 13,584 0,05852

(41)

160 KAEF 60,00 5,00 1,00 14,321 0,04976

161 MERK 33,00 3,00 0,00 12,983 -0,16245

162 PYFA 33,00 3,00 1,00 11,519 0,14637

163 TSPC 67,00 3,00 0,00 15,094 0,00704

164 TCID 40,00 5,00 1,00 13,862 0,03861

(42)
(43)
(44)
(45)
(46)
(47)

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