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LAMPIRAN 1 INPUT DATA TIAP VARIABEL

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INPUT DATA TIAP

VARIABEL

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No Tahun Kode NI CFO TAC TA t-1 REV thn ini REV t-1 ΔREV PPE REC thn ini REC t-1 ΔREC 1 2008 ADRO 887198000000 678382000000 208816000000 14688683000000 18092502000000 11592640000000 6499862000000 5924184000000 2243000000 26128000000 -23885000000 2 2008 BYAN 20710000000 -209089000000 229799000000 2837735000000 4876938000000 3439492000000 1437446000000 1923058000000 461801000000 421417000000 40384000000 3 2008 ELSA 133772000000 38499000000 95273000000 2159405000000 2543913000000 2103690000000 440223000000 1213210000000 822603000000 643456000000 179147000000 4 2008 ENRG -34943284000 36470014000 -71413298000 9374780839000 1859071111000 1137542666000 721528445000 1872571000 686687041000 683010371000 3676670000 5 2008 INDY 1084742426000 -234998714000 1319741140000 5009974528000 2314448882000 2336961514000 -22512632000 97164297000 406321141000 407840448000 -1519307000 6 2008 ITMG 2283001150000 2292106916000 -9105766000 8535797145000 14493375910000 8493846085000 5999529825000 3469040120000 2426811595000 870737610000 1556073985000 7 2008 INCO 1656112406000 2006310254000 -350197848000 20768591980000 14439627490000 25596067290000 -11156439800000 14704022610000 1685448765000 2088011665000 -402562900000 8 2008 MEDC 2723023395000 3627367424000 -904344029000 23988395370000 14156037250000 11863350050000 2292687200000 1732367735000 3147826521000 3139896747000 7929774000 9 2008 MITI 2308724000 1377364263 931359737 124356936671 92953417113 51831946515 41121470598 44192185930 49913897940 39710653990 10203243950 10 2008 RUIS 30072718222 6244595308 23828122914 412623611282 1178572799002 890978114527 287594684475 176821828255 265579288500 230613164800 34966123700 11 2008 SUGI -2461078509 -7164799556 4703721047 56033737745 42911263522 54739686921 -11828423399 820516592 25517888930 14047033440 11470855490 12 2008 PTBA 1707771000000 1609577000000 98194000000 3979181000000 7216228000000 4123855000000 3092373000000 383932000000 1376624000000 560508000000 816116000000 13 2009 ADRO 4367252000000 7097275000000 -2730023000000 33720170000000 26938020000000 18092502000000 8845518000000 7415677000000 2882459000000 2243000000 2880216000000 14 2009 BYAN 1362870000000 -347750000000 1710620000000 6747195000000 7752866000000 4876938000000 2875928000000 1962032000000 602187000000 461801000000 140386000000 15 2009 BUMI 1799168793000 2324325842000 -525157049000 26635052990000 30412483420000 37179216120000 -6766732700000 10766921350000 7122679666000 5158846766000 1963832900000 16 2009 CITA 41312261569 120280543390 -78968281821 542229925431 577862404269 1324828308924 -746965904655 460987255238 12082846360 28348085830 -16265239470 17 2009 DOID -160105733450 -323772235400 163666501950 419996233051 6350638790348 9583750000 6341055040348 3176244298673 1757522044000 1564734566000 192787478000 18 2009 ELSA 466233000000 288389000000 177844000000 2159405000000 3662331000000 2543913000000 1118418000000 1332583000000 848743000000 822603000000 26140000000 19 2009 ENRG -1729449764000 -324379805000 -1405069959000 12626622529000 1444368739000 1859071111000 -414702372000 896785000 396264063000 686687041000 -290422978000 20 2009 INDY 725670170000 130167146000 595503024000 8710186004000 2486579636000 2314448882000 172130754000 1189110159000 843010039000 406321141000 436688898000 21 2009 ITMG 3169950297000 3785412900000 -615462603000 9249227055000 14249467470000 14493375910000 -243908440000 3245186205000 1425231102000 2426811595000 -1001580493000 22 2009 INCO 1609929399000 1950361491000 -340432092000 17406891050000 7188713544000 14439627490000 -7250913946000 13835207080000 2255537379000 1685448765000 570088614000 23 2009 MEDC 181684647300 723605028800 -541920381500 18707172780000 6308719618000 14156037250000 -7847317632000 2228748285000 2560022285000 3147826521000 -587804236000 24 2009 MITI 8925071679 22965826384 -14040754705 127830725345 68328469105 92953417113 -24624948008 38117395115 8857613113 49913897940 -41056284827 25 2009 PTRO 15020730000 361527243000 -346506513000 1684097796000 1623240222000 1944135918000 -320895696000 1028608254000 272621526000 581169993000 -308548467000 26 2009 RUIS 18616096993 73717504421 -55101407428 618513428583 1037581722174 1178572799002 -140991076828 165541156648 208663115900 265579288500 -56916172600 27 2009 PTBA 2727734000000 2760210000000 -32476000000 6106828000000 8947854000000 7216228000000 1731626000000 446754000000 1505459000000 1376624000000 128835000000 28 2010 ADRO 2207313000000 2589628000000 -382315000000 42360347000000 24689333000000 26938020000000 -2248687000000 8810252000000 2476369000000 2882459000000 -406090000000 29 2010 BYAN 740794000000 562994000000 177800000000 7134566000000 8745624000000 7752866000000 992758000000 1852993000000 750234000000 602187000000 148047000000 30 2010 BUMI 2811818387000 2807787843000 4030544000 66449537190000 39486604940000 30412483420000 9074121520000 9875568058000 6992481112000 7122679666000 -130198554000 31 2010 CITA 99704586889 248313128524 -148608541635 745410457582 1806307122666 577862404269 1228444718397 765828523992 91390613770 12082846360 79307767410 32 2010 DOID -158671554045 1164302943882 -1322974497927 6570728530932 5798901592977 6350638790348 -551737197371 4095695269056 1359493182000 1757522044000 -398028862000 33 2010 ELSA 63906000000 34030000000 29876000000 4207629000000 4210786000000 3662331000000 548455000000 1304586000000 796134000000 848743000000 -52609000000 34 2010 ENRG -62318783 -578645028 516326245 10252391543000 1249710407000 1444368739000 -194658332000 4497943000 636420973000 396264063000 240156910000 35 2010 INDY 772723177000 -533540825000 1306264002000 11638614752000 3765466981000 2486579636000 1278887345000 1895715411000 683865446000 843010039000 -159144593000 36 2010 ITMG 1844708436000 2164040676000 -319332240000 10830287560000 15073782910000 14249467470000 824315440000 3147148440000 1368393768000 1425231102000 -56837334000 37 2010 INCO 3952012068000 5790666384000 -1838654316000 18320996020000 11532854630000 7188713544000 4344141086000 13233294290000 1796465232000 2255537379000 -459072147000 38 2010 MEDC 750526328700 794482556100 -43956227400 18438042740000 8402155774000 6308719618000 2093436156000 2283915631000 5185498166000 2560022285000 2625475881000 39 2010 MITI 7058787686 13686708330 -6627920644 109355092689 85140507102 68328469105 16812037997 32892470687 13963328270 8857613113 5105715157 40 2010 PTRO 381807144000 573469740000 -191662596000 1757583324000 1689271164000 1623240222000 66030942000 1290169116000 300392784000 272621526000 27771258000 41 2010 RUIS 12825872967 16887169756 -4061296789 564166737925 1048158672581 1037581722174 10576950407 147635959871 254587483600 208663115900 45924367700 42 2010 PTBA 2008891000000 2489794000000 -480903000000 8078578000000 7909154000000 8947854000000 -1038700000000 921005000000 997178000000 1505459000000 -508281000000 43 2011 ADRO 5031314639000 6491800471000 -1460485832000 40736194450000 36337221770000 24689333000000 11647888770000 13052540790000 4295339646000 2476369000000 1818970646000 44 2011 BYAN 1873210000000 1133385000000 739825000000 8372079000000 13235877000000 8745624000000 4490253000000 1949647000000 723116000000 750234000000 -27118000000 45 2011 BORN 1827621000000 1007571000000 820050000000 8523960000000 6084311000000 2751793000000 3332518000000 3015177000000 3264770000000 437269000000 2827501000000 46 2011 BUMI 1960226822000 1243988373000 716238449000 64223448420000 36461645760000 39486604940000 -3024959180000 8241975450000 5174422813000 6992481112000 -1818058299000 47 2011 CITA 261691866949 228353018853 33338848096 1425400480785 2914968357151 1806307122666 1108661234485 918810531460 121703975400 91390613770 30313361630

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No Tahun Kode NI CFO TAC TA t-1 REV thn ini REV t-1 ΔREV PPE REC thn ini REC t-1 ΔREC 48 2011 DEWA -219250897300 1139488946000 -1358739843300 4214867600000 2582322532000 2096775048000 485547484000 1776018946000 413453884700 334703011300 78750873400 49 2011 DOID -153375000000 892051000000 -1045426000000 7637438000000 6820719000000 5798901592977 1021817407023 5089078000000 1444379000000 1359493182000 84885818000 50 2011 ELSA -26083000000 340446000000 -366529000000 6820719000000 4716771000000 4210786000000 505985000000 1413015000000 1195040000000 796134000000 398906000000 51 2011 ENRG 173924495 749916595 -575992100 11762035570000 2122862753000 1249710407000 873152346000 6972356000 1450167805000 636420973000 813746832000 52 2011 CNKO 91466108000 -117937090000 209403198000 1212738774000 1036506393000 762186617000 274319776000 453122152000 456412543000 229247528000 227165015000 53 2011 SMMT 7805111237 31202967 7773908270 15286803981 9377219300 28406711969 -19029492669 1451575696 1462355359 1342576437 119778922 54 2011 HRUM 1827308395000 1543485596000 283822799000 3470174000000 7575230515000 4486422000000 3088808515000 1041869651000 575346101900 475310140100 100035961800 55 2011 ITMG 4976846238000 5391360156000 -414513918000 9930490778000 21706026880000 15073782910000 6632243970000 3138125341000 2333119373000 1368393768000 964725605000 56 2011 PSAB 1397515002 4372517643 -2975002641 12806079700 16090268210 13858148210 2232120000 1031017481 1392439061 6664200205 -5271761144 57 2011 LAPD 6504192000 146779997000 -140275805000 1258506326000 359115637000 1258506325113 -899390688113 1140356367000 28130943000 29917362000 -1786419000 58 2011 MEDC 813057622500 1289259670000 -476202047500 20760035840000 10418843030000 8402155774000 2016687256000 1060277073000 2410792935000 5185498166000 -2774705231000 59 2011 MITI 27479363875 23053216047 4426147828 114924725356 139394287082 85140507102 54253779980 27547396647 21714224860 13963328270 7750896590 60 2011 PKPK -2919562074 -20347519784 17427957710 467804659413 389723325782 290440471584 99282854198 178593732021 103208541800 72827127240 30381414560 61 2011 PTRO 479735659000 768143883000 -288408224000 2027751856000 2403726897000 1689271164000 714455733000 2317089606000 492111113000 300392784000 191718329000 62 2011 RUIS 3248824751 15294521176 -12045696425 594952096488 1164017876608 1048158672581 115859204027 427428446061 289980295200 254587483600 35392811600 63 2011 KKGI 450203636878 496251341657 -46047704779 527245003219 2127603072558 969354917547 1158248155011 84764762512 142737096500 173386827100 -30649730600 64 2011 SMRU -20859292502 -28638886840 7779594338 193605875335 61080984908 23860194834 37220790074 98319637638 21349388780 3387113043 17962275737 65 2011 PTBA 3088067000000 3600649000000 -512582000000 8722699000000 10581570000000 7909154000000 2672416000000 1140466000000 1180195000000 997178000000 183017000000 65 2011 INCO 3041582219000 2922994750000 118587469000 19959611560 11323403720 11532854630000 -11521531226280 14392625660000 1785154683000 1811773756000 -26619073000 67 2012 ADRO 3724977426000 4205143806000 -480166380000 54993783000000 36175148100000 36337221770000 -162073670000 17191297490000 4606458334000 4295339646000 311118688000 68 2012 ARII 108355700000 185992802000 -77637102000 2494134418000 944978320000 884843336000 60134984000 567647816000 120755868000 212921380000 -92165512000 69 2012 BYAN 606880227500 386263629700 220616597800 15512333810000 13827550570000 13235877000000 591673570000 3181086894000 951970965200 723116000000 228854965200 70 2012 BIPI -144259000000 22959000000 -167218000000 3763967000000 357108000000 340033000000 17075000000 835000000 147047000000 116873000000 30174000000 71 2012 BRAU 1744478180000 462110336000 1282367844000 19453249450000 14878870230000 15104159590000 -225289360000 1606356246000 1452928462000 1174337632000 278590830000 72 2012 BUMI 6369411414000 1856926966000 4512484448000 72861493050000 26904172950000 36461645760000 -9557472810000 17152035340000 3650191906000 5174422813000 -1524230907000 73 2012 DKFT 303447766556 228369279069 75078487487 1301283445488 848500274577 485466804222 363033470355 84076054542 249408163600 180763628200 68644535400 74 2012 CITA 236313990931 478861264642 -242547273711 1781463795640 2608869416336 2914968357151 -306098940815 872523233314 158679837800 121703975400 36975862400 75 2012 CTTH 2759299965 10058369233 -7299069268 218251524639 161783288701 148501516234 13281772467 59226364832 34494288910 22598644980 11895643930 76 2012 DEWA -402563786600 281323738700 -683887525300 3946731535000 3255504121000 2582322532000 673181589000 1856700060000 639931466200 413453884700 226477581500 77 2012 DOID -148254115200 829269446700 -977523561900 11606359390000 8194749845000 7548300322000 646449523000 5814660977000 2320806444000 1444379000000 876427444000 78 2012 ELSA 135597000000 537289000000 -401692000000 4389950000000 4777083000000 4716771000000 60312000000 1257235000000 1118512000000 1195040000000 -76528000000 79 2012 ENRG 267922869400 160938779700 106984089700 18465281560000 6361252599000 2122862753000 4238389846000 5819264734 2094844830000 1450167805000 644677025000 80 2012 CNKO 81574186000 -88740319000 170314505000 1710689375000 1515417909000 1036506393000 478911516000 449317182000 213071052000 456412543000 -243341491000 81 2012 SMMT 14302141068 -7039429482 21341570550 184960426475 24003523342 9377219300 14626304042 2438532428 9736833735 1462355359 8274478376 82 2012 GEMS 178934525099 -472310970396 651245495495 3328501769359 3958897172445 2861548447435 1097348725010 550663491903 533960016800 241873307100 292086709700 83 2012 HRUM 1571110275000 1089368490000 481741785000 4933697135000 10138800540000 7575230515000 2563570025000 1191170284000 663138351400 575346101900 87792249500 84 2012 PSAB 854335725500 433168062100 421167663400 11010338510 1679742549000 16090268210 1663652280790 484549926900 58064262840 1392439061 56671823779 85 2012 LAPD 15799965000 112844164000 -97044199000 1184678779000 336920981000 359115637000 -22194656000 1054755270000 27120262000 28130943000 -1010681000 86 2012 MEDC 59168217920 2035315131000 -1976146913080 25245377740000 8834142973000 10418843030000 -1584700057000 1170153923000 2553799576000 2410792935000 143006641000 87 2012 MITI 22090674433 21646289326 444385107 117966795513 150825364700 139394287082 11431077618 413755047200000 44649338560 21714224860 22935113700 88 2012 PTRO 477299570000 520641850000 -43342280000 3666581964000 3746211256000 2403726897000 1342484359000 3339240852000 801239382000 492111113000 309128269000 89 2012 RUIS 28993709479 -74997381817 103991091296 985922224185 1602490003187 1164017876608 438472126579 407057840913 512463398300 289980295200 222483103100 90 2012 KKGI 229245899900 132414406800 96831493100 1047660088000 2088416965000 2127603072558 -39186107558 345769161000 178091718200 142737096500 35354621700 91 2012 SMRU -65715372712 -102969740695 37254367983 1602490003187 42162803343 61080984908 -18918181565 86462943338 210547456 21349388780 -21138841324 92 2012 PTBA 3593510000000 2212701000000 1380809000000 11510262000000 11594057000000 10581570000000 1012487000000 1853447000000 1545556000000 1180195000000 365361000000 93 2012 INCO 1038931944000 769296316000 269635628000 23530795920000 9400483786000 11323403720 9389160382280 15787580980000 1094635520000 1785154683000 -690519163000

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No Tahun Kode TAC / TA t-1 ΔREV / TA t-1 PPE / TA t-1 ΔREV - ΔREC

(ΔREV - ΔREC) / TA t-1

α0 = 0.015 α1 = 0.067 α2 = -0.089 NDTA DTA ABS DTA α0 * (1 / TA t-1) α1 * ((ΔREV - ΔREC) / TA t-1) α2 * (PPE / TA t-1)

1 2008 ADRO 0.0142 0.4425 0.4033 6523747000000 0.4441 0.015 0.0298 -0.0359 0.0089 0.0054 0.0054 2 2008 BYAN 0.0810 0.5065 0.6777 1397062000000 0.4923 0.015 0.0330 -0.0603 -0.0123 0.0933 0.0933 3 2008 ELSA 0.0441 0.2039 0.5618 261076000000 0.1209 0.015 0.0081 -0.0500 -0.0269 0.0710 0.0710 4 2008 ENRG -0.0076 0.0770 0.0002 717851775000 0.0766 0.015 0.0051 0.0000 0.0201 -0.0277 0.0277 5 2008 INDY 0.2634 -0.0045 0.0194 -20993325000 -0.0042 0.015 -0.0003 -0.0017 0.0130 0.2504 0.2504 6 2008 ITMG -0.0011 0.7029 0.4064 4443455840000 0.5206 0.015 0.0349 -0.0362 0.0137 -0.0148 0.0148 7 2008 INCO -0.0169 -0.5372 0.7080 -10753876900000 -0.5178 0.015 -0.0347 -0.0630 -0.0827 0.0658 0.0658 8 2008 MEDC -0.0377 0.0956 0.0722 2284757426000 0.0952 0.015 0.0064 -0.0064 0.0150 -0.0527 0.0527 9 2008 MITI 0.0075 0.3307 0.3554 30918226648 0.2486 0.015 0.0167 -0.0316 0.0000 0.0075 0.0075 10 2008 RUIS 0.0577 0.6970 0.4285 252628560775 0.6122 0.015 0.0410 -0.0381 0.0179 0.0399 0.0399 11 2008 SUGI 0.0839 -0.2111 0.0146 -23299278889 -0.4158 0.015 -0.0279 -0.0013 -0.0142 0.0981 0.0981 12 2008 PTBA 0.0247 0.7771 0.0965 2276257000000 0.5720 0.015 0.0383 -0.0086 0.0447 -0.0201 0.0201 13 2009 ADRO -0.0810 0.2623 0.2199 5965302000000 0.1769 0.015 0.0119 -0.0196 0.0073 -0.0882 0.0882 14 2009 BYAN 0.2535 0.4262 0.2908 2735542000000 0.4054 0.015 0.0272 -0.0259 0.0163 0.2372 0.2372 15 2009 BUMI -0.0197 -0.2541 0.4042 -8730565600000 -0.3278 0.015 -0.0220 -0.0360 -0.0429 0.0232 0.0232 16 2009 CITA -0.1456 -1.3776 0.8502 -730700665185 -1.3476 0.015 -0.0903 -0.0757 -0.1510 0.0053 0.0053 17 2009 DOID 0.3897 15.0979 7.5626 6148267562348 14.6389 0.015 0.9808 -0.6731 0.3227 0.0669 0.0669 18 2009 ELSA 0.0824 0.5179 0.6171 1092278000000 0.5058 0.015 0.0339 -0.0549 -0.0060 0.0884 0.0884 19 2009 ENRG -0.1113 -0.0328 0.0001 -124279394000 -0.0098 0.015 -0.0007 0.0000 0.0143 -0.1256 0.1256 20 2009 INDY 0.0684 0.0198 0.1365 -264558144000 -0.0304 0.015 -0.0020 -0.0122 0.0008 0.0676 0.0676 21 2009 ITMG -0.0665 -0.0264 0.3509 757672053000 0.0819 0.015 0.0055 -0.0312 -0.0107 -0.0558 0.0558 22 2009 INCO -0.0196 -0.4166 0.7948 -7821002560000 -0.4493 0.015 -0.0301 -0.0707 -0.0858 0.0663 0.0663 23 2009 MEDC -0.0290 -0.4195 0.1191 -7259513396000 -0.3881 0.015 -0.0260 -0.0106 -0.0216 -0.0074 0.0074 24 2009 MITI -0.1098 -0.1926 0.2982 16431336819 0.1285 0.015 0.0086 -0.0265 -0.0029 -0.1069 0.1069 25 2009 PTRO -0.2058 -0.1905 0.6108 -12347229000 -0.0073 0.015 -0.0005 -0.0544 -0.0399 -0.1659 0.1659 26 2009 RUIS -0.0891 -0.2280 0.2676 -84074904228 -0.1359 0.015 -0.0091 -0.0238 -0.0179 -0.0712 0.0712 27 2009 PTBA -0.0053 0.2836 0.0732 1602791000000 0.2625 0.015 0.0176 -0.0065 0.0261 -0.0314 0.0314 28 2010 ADRO -0.0090 -0.0531 0.2080 -1842597000000 -0.0435 0.015 -0.0029 -0.0185 -0.0064 -0.0026 0.0026 29 2010 BYAN 0.0249 0.1391 0.2597 844711000000 0.1184 0.015 0.0079 -0.0231 -0.0002 0.0251 0.0251 30 2010 BUMI 0.0001 0.1366 0.1486 9204320074000 0.1385 0.015 0.0093 -0.0132 0.0111 -0.0110 0.0110 31 2010 CITA -0.1994 1.6480 1.0274 1149136950987 1.5416 0.015 0.1033 -0.0914 0.0269 -0.2262 0.2262 32 2010 DOID -0.2013 -0.0840 0.6233 -153708335371 -0.0234 0.015 -0.0016 -0.0555 -0.0420 -0.1593 0.1593 33 2010 ELSA 0.0071 0.1303 0.3101 601064000000 0.1429 0.015 0.0096 -0.0276 -0.0030 0.0101 0.0101 34 2010 ENRG 0.0001 -0.0190 0.0004 -434815242000 -0.0424 0.015 -0.0028 0.0000 0.0121 -0.0121 0.0121 35 2010 INDY 0.1122 0.1099 0.1629 1438031938000 0.1236 0.015 0.0083 -0.0145 0.0088 0.1035 0.1035 36 2010 ITMG -0.0295 0.0761 0.2906 881152774000 0.0814 0.015 0.0055 -0.0259 -0.0054 -0.0241 0.0241 37 2010 INCO -0.1004 0.2371 0.7223 4803213233000 0.2622 0.015 0.0176 -0.0643 -0.0317 -0.0686 0.0686 38 2010 MEDC -0.0024 0.1135 0.1239 -532039725000 -0.0289 0.015 -0.0019 -0.0110 0.0020 -0.0044 0.0044 39 2010 MITI -0.0606 0.1537 0.3008 11706322840 0.1070 0.015 0.0072 -0.0268 -0.0046 -0.0560 0.0560 40 2010 PTRO -0.1090 0.0376 0.7341 38259684000 0.0218 0.015 0.0015 -0.0653 -0.0489 -0.0602 0.0602 41 2010 RUIS -0.0072 0.0187 0.2617 -35347417293 -0.0627 0.015 -0.0042 -0.0233 -0.0125 0.0053 0.0053 42 2010 PTBA -0.0595 -0.1286 0.1140 -530419000000 -0.0657 0.015 -0.0044 -0.0101 0.0005 -0.0600 0.0600 43 2011 ADRO -0.0359 0.2859 0.3204 9828918124000 0.2413 0.015 0.0162 -0.0285 0.0026 -0.0385 0.0385 44 2011 BYAN 0.0884 0.5363 0.2329 4517371000000 0.5396 0.015 0.0362 -0.0207 0.0304 0.0579 0.0579 45 2011 BORN 0.0962 0.3910 0.3537 505017000000 0.0592 0.015 0.0040 -0.0315 -0.0125 0.1087 0.1087 46 2011 BUMI 0.0112 -0.0471 0.1283 -1206900881000 -0.0188 0.015 -0.0013 -0.0114 0.0023 0.0088 0.0088 47 2011 CITA 0.0234 0.7778 0.6446 1078347872855 0.7565 0.015 0.0507 -0.0574 0.0083 0.0151 0.0151

(5)

No Tahun Kode TAC / TA t-1 ΔREV / TA t-1 PPE / TA t-1 ΔREV - ΔREC

(ΔREV - ΔREC) / TA t-1

α0 = 0.015 α1 = 0.067 α2 = -0.089 NDTA DTA ABS DTA α0 * (1 / TA t-1) α1 * ((ΔREV - ΔREC) / TA t-1) α2 * (PPE / TA t-1)

48 2011 DEWA -0.3224 0.1152 0.4214 406796610600 0.0965 0.015 0.0065 -0.0375 -0.0160 -0.3063 0.3063 49 2011 DOID -0.1369 0.1338 0.6663 936931589023 0.1227 0.015 0.0082 -0.0593 -0.0361 -0.1008 0.1008 50 2011 ELSA -0.0537 0.0742 0.2072 107079000000 0.0157 0.015 0.0011 -0.0184 -0.0024 -0.0514 0.0514 51 2011 ENRG 0.0000 0.0742 0.0006 59405514000 0.0051 0.015 0.0003 -0.0001 0.0153 -0.0153 0.0153 52 2011 CNKO 0.1727 0.2262 0.3736 47154761000 0.0389 0.015 0.0026 -0.0333 -0.0156 0.1883 0.1883 53 2011 SMMT 0.5085 -1.2448 0.0950 -19149271591 -1.2527 0.015 -0.0839 -0.0085 -0.0774 0.5859 0.5859 54 2011 HRUM 0.0818 0.8901 0.3002 2988772553200 0.8613 0.015 0.0577 -0.0267 0.0460 0.0358 0.0358 55 2011 ITMG -0.0417 0.6679 0.3160 5667518365000 0.5707 0.015 0.0382 -0.0281 0.0251 -0.0669 0.0669 56 2011 PSAB -0.2323 0.1743 0.0805 7503881144 0.5860 0.015 0.0393 -0.0072 0.0471 -0.2794 0.2794 57 2011 LAPD -0.1115 -0.7146 0.9061 -897604269113 -0.7132 0.015 -0.0478 -0.0806 -0.1134 0.0020 0.0020 58 2011 MEDC -0.0229 0.0971 0.0511 4791392487000 0.2308 0.015 0.0155 -0.0045 0.0259 -0.0489 0.0489 59 2011 MITI 0.0385 0.4721 0.2397 46502883390 0.4046 0.015 0.0271 -0.0213 0.0208 0.0177 0.0177 60 2011 PKPK 0.0373 0.2122 0.3818 68901439638 0.1473 0.015 0.0099 -0.0340 -0.0091 0.0464 0.0464 61 2011 PTRO -0.1422 0.3523 1.1427 522737404000 0.2578 0.015 0.0173 -0.1017 -0.0694 -0.0728 0.0728 62 2011 RUIS -0.0202 0.1947 0.7184 80466392427 0.1352 0.015 0.0091 -0.0639 -0.0399 0.0196 0.0196 63 2011 KKGI -0.0873 2.1968 0.1608 1188897885611 2.2549 0.015 0.1511 -0.0143 0.1518 -0.2391 0.2391 64 2011 SMRU 0.0402 0.1923 0.5078 19258514337 0.0995 0.015 0.0067 -0.0452 -0.0235 0.0637 0.0637 65 2011 PTBA -0.0588 0.3064 0.1307 2489399000000 0.2854 0.015 0.0191 -0.0116 0.0225 -0.0812 0.0812 66 2011 INCO 5.9414 -577.2423 721.0875 -11494912153280 -575.9086 0.015 -38.5859 -64.1768 -102.7477 108.6890 108.6890 67 2012 ADRO -0.0087 -0.0029 0.3126 -473192358000 -0.0086 0.015 -0.0006 -0.0278 -0.0134 0.0047 0.0047 68 2012 ARII -0.0311 0.0241 0.2276 152300496000 0.0611 0.015 0.0041 -0.0203 -0.0012 -0.0300 0.0300 69 2012 BYAN 0.0142 0.0381 0.2051 362818604800 0.0234 0.015 0.0016 -0.0183 -0.0017 0.0159 0.0159 70 2012 BIPI -0.0444 0.0045 0.0002 -13099000000 -0.0035 0.015 -0.0002 0.0000 0.0147 -0.0592 0.0592 71 2012 BRAU 0.0659 -0.0116 0.0826 -503880190000 -0.0259 0.015 -0.0017 -0.0073 0.0059 0.0600 0.0600 72 2012 BUMI 0.0619 -0.1312 0.2354 -8033241903000 -0.1103 0.015 -0.0074 -0.0210 -0.0133 0.0753 0.0753 73 2012 DKFT 0.0577 0.2790 0.0646 294388934955 0.2262 0.015 0.0152 -0.0058 0.0244 0.0333 0.0333 74 2012 CITA -0.1362 -0.1718 0.4898 -343074803215 -0.1926 0.015 -0.0129 -0.0436 -0.0415 -0.0947 0.0947 75 2012 CTTH -0.0334 0.0609 0.2714 1386128537 0.0064 0.015 0.0004 -0.0242 -0.0087 -0.0247 0.0247 76 2012 DEWA -0.1733 0.1706 0.4704 446704007500 0.1132 0.015 0.0076 -0.0419 -0.0193 -0.1540 0.1540 77 2012 DOID -0.0842 0.0557 0.5010 -229977921000 -0.0198 0.015 -0.0013 -0.0446 -0.0309 -0.0533 0.0533 78 2012 ELSA -0.0915 0.0137 0.2864 136840000000 0.0312 0.015 0.0021 -0.0255 -0.0084 -0.0831 0.0831 79 2012 ENRG 0.0058 0.2295 0.0003 3593712821000 0.1946 0.015 0.0130 0.0000 0.0280 -0.0222 0.0222 80 2012 CNKO 0.0996 0.2800 0.2627 722253007000 0.4222 0.015 0.0283 -0.0234 0.0199 0.0796 0.0796 81 2012 SMMT 0.1154 0.0791 0.0132 6351825666 0.0343 0.015 0.0023 -0.0012 0.0161 0.0993 0.0993 82 2012 GEMS 0.1957 0.3297 0.1654 805262015310 0.2419 0.015 0.0162 -0.0147 0.0165 0.1792 0.1792 83 2012 HRUM 0.0976 0.5196 0.2414 2475777775500 0.5018 0.015 0.0336 -0.0215 0.0271 0.0705 0.0705 84 2012 PSAB 38.2520 151.0991 44.0086 1606980457011 145.9520 0.015 9.7788 -3.9168 5.8770 32.3750 32.3750 85 2012 LAPD -0.0819 -0.0187 0.8903 -21183975000 -0.0179 0.015 -0.0012 -0.0792 -0.0654 -0.0165 0.0165 86 2012 MEDC -0.0783 -0.0628 0.0464 -1727706698000 -0.0684 0.015 -0.0046 -0.0041 0.0063 -0.0846 0.0846 87 2012 MITI 0.0038 0.0969 3507.3857 -11504036082 -0.0975 0.015 -0.0065 -312.1573 -312.1489 312.1526 312.1526 88 2012 PTRO -0.0118 0.3661 0.9107 1033356090000 0.2818 0.015 0.0189 -0.0811 -0.0472 0.0354 0.0354 89 2012 RUIS 0.1055 0.4447 0.4129 215989023479 0.2191 0.015 0.0147 -0.0367 -0.0071 0.1125 0.1125 90 2012 KKGI 0.0924 -0.0374 0.3300 -74540729258 -0.0711 0.015 -0.0048 -0.0294 -0.0191 0.1116 0.1116 91 2012 SMRU 0.0232 -0.0118 0.0540 2220659759 0.0014 0.015 0.0001 -0.0048 0.0103 0.0130 0.0130 92 2012 PTBA 0.1200 0.0880 0.1610 647126000000 0.0562 0.015 0.0038 -0.0143 0.0044 0.1155 0.1155 93 2012 INCO 0.0115 0.3990 0.6709 10079679545280 0.4284 0.015 0.0287 -0.0597 -0.0160 0.0275 0.0275

(6)

No Tahun Kode UDK TOT_KOM PDK KMR KA KI KM KM (Dummy) KAP KAP (Dummy) Total Hutang Total Ekuitas DER Total Aktiva ROA

1 2008 ADRO 2 6 0.3333 1 3 0.6311 0.1789 1 Haryanto Sahari dan Rekan 1 19692546000000 14009245000000 1.4057 33720170000000 0.0263

2 2008 BYAN 2 5 0.4000 1 4 0.4728 0.7093 1 Haryanto Sahari dan Rekan 1 4734347000000 1992490000000 2.3761 6747195000000 0.0031

3 2008 ELSA 2 5 0.4000 0 5 0.7934 0.1751 1 Purwantono, Sarwoko, dan Sandjaja 1 1685724000000 1613833000000 1.0445 2159405000000 0.0619

4 2008 ENRG 2 5 0.4000 0 3 0.4883 0.3816 1 Jimmy Budhi dan Rekan 0 8879920669000 3711240898000 2.3927 12626622529000 -0.0028

5 2008 INDY 2 5 0.4000 0 3 0.7309 0.0791 1 Osman Bing Satrio dan Rekan 1 3496524181000 5213609175000 0.6707 8710186004000 0.1245

6 2008 ITMG 2 6 0.3333 1 4 0.7760 0.0240 1 Haryanto Sahari dan Rekan 1 4087352770000 6766561820000 0.6041 9249227055000 0.2468

7 2008 INCO 3 10 0.3000 1 3 0.8207 0.0113 1 Haryanto Sahari dan Rekan 1 5062909684000 17530358320000 0.2888 17406891050000 0.0951

8 2008 MEDC 2 5 0.4000 0 5 0.5166 0 Purwantono, Sarwoko, dan Sandjaja 1 13689434390000 8127733216000 1.6843 18707172780000 0.1456

9 2008 MITI 1 3 0.3333 0 3 0.3652 0.0760 1 Johan Malonda Astika dan Rekan 0 108176297900 19654427455 5.5039 127830725345 0.0181

10 2008 RUIS 1 3 0.3333 0 3 0.7716 0.0265 1 Osman Bing Satrio dan Rekan 1 416944964700 201556763500 2.0686 618513428583 0.0486

11 2008 SUGI 1 2 0.5000 0 3 0.8400 0 Purbalauddin dan Rekan 0 4653820054 39538862333 0.1177 44192682387 -0.0557

12 2008 PTBA 2 6 0.3333 1 3 0.2208 0.0173 1 Haryanto Sahari dan Rekan 1 2029169000000 3998132000000 0.5075 6106828000000 0.2796

13 2009 ADRO 2 6 0.3333 1 3 0.4909 0.1647 1 Tanudiredja, Wibisana, dan Rekan 1 21970369000000 18576441000000 1.1827 42360347000000 0.1031

14 2009 BYAN 2 5 0.4000 1 5 0.1427 0.7113 1 Tanudiredja, Wibisana, dan Rekan 1 4660542000000 2415132000000 1.9297 7134566000000 0.1910

15 2009 BUMI 2 8 0.2500 1 4 0.1787 0 Tjiendradjaja dan Handoko Tomo 0 54380860440000 13758002690000 3.9527 66449537190000 0.0271

16 2009 CITA 1 2 0.5000 1 3 0.9180 0 Tjahjadi, Pradhono, dan Teramihardja 0 272395100980 381028074654 0.7149 745410457582 0.0554

17 2009 DOID 2 6 0.3333 1 3 0.4515 0 Tjiendradjaja dan Handoko Tomo 0 6370341448173 192827729321 33.0364 6570728530932 -0.0244

18 2009 ELSA 2 5 0.4000 0 5 0.7934 0.1177 1 Purwantono, Sarwoko, dan Sandjaja 1 2286168000000 1909678000000 1.1971 4207629000000 0.1108

19 2009 ENRG 2 5 0.4000 0 3 0.4501 0.0270 1 Tjiendradjaja dan Handoko Tomo 0 8477966841000 1741368560000 4.8686 10252391543000 -0.1687

20 2009 INDY 2 5 0.4000 0 3 0.7312 0.0793 1 Osman Bing Satrio dan Rekan 1 6338950794000 5331922407000 1.1889 11638614752000 0.0624

21 2009 ITMG 2 6 0.3333 1 4 0.7372 0.0183 1 Haryanto Sahari dan Rekan 1 3844878005000 7365356558000 0.5220 10830287560000 0.2927

22 2009 INCO 3 10 0.3000 1 3 0.7986 0.0002 1 Tanudiredja, Wibisana, dan Rekan 1 4271458982000 14789955020000 0.2888 18320996020000 0.0879

23 2009 MEDC 2 5 0.4000 0 5 0.5100 0 Purwantono, Sarwoko, dan Sandjaja 1 12402269950000 6695698609000 1.8523 18438042740000 0.0099

24 2009 MITI 1 3 0.3333 0 3 0.4178 0.0159 1 Tanubrata Sutanto dan Rekan 0 80775593555 28579499134 2.8263 109355092689 0.0816

25 2009 PTRO 4 7 0.5714 0 3 0.9855 0 Osman Bing Satrio dan Rekan 1 1081662606000 755863917000 1.4310 1757583324000 0.0085

26 2009 RUIS 1 3 0.3333 0 3 0.7719 0.0265 1 Osman Bing Satrio dan Rekan 1 3524368424 211016895777 0.0167 564166737925 0.0330

27 2009 PTBA 2 5 0.4000 1 3 0.2404 0.0173 1 Tanudiredja, Wibisana, dan Rekan 1 2292740000000 5701372000000 0.4021 8078578000000 0.3377

28 2010 ADRO 2 6 0.3333 1 3 0.4391 0.1594 1 Tanudiredja, Wibisana, dan Rekan 1 21970369000000 18576441000000 1.1827 40736194450000 0.0542

29 2010 BYAN 2 5 0.4000 1 4 0.3427 0.6080 1 Tanudiredja, Wibisana, dan Rekan 1 5333856000000 2939406000000 1.8146 8372079000000 0.0885

30 2010 BUMI 2 8 0.2500 1 4 0.0516 0 Tjiendradjaja dan Handoko Tomo 0 59283141800000 14617766500000 4.0556 64223448420000 0.0438

31 2010 CITA 1 2 0.5000 1 3 0.9653 0 Tjahjadi, Pradhono, dan Teramihardja 0 62472995482 635438157670 0.0983 1425400480785 0.0699

32 2010 DOID 2 5 0.4000 1 3 0.4005 0 Tjiendradjaja dan Handoko Tomo 0 7501452436708 135983967873 55.1642 7637438000000 -0.0208

33 2010 ELSA 2 5 0.4000 1 5 0.7934 0.0420 1 Purwantono, Suherman, dan Surja 1 1728408000000 1937289000000 0.8922 6820719000000 0.0094

34 2010 ENRG 2 5 0.4000 1 3 0.4006 0.9574 1 Tjiendradjaja dan Handoko Tomo 0 5875002790000 5855082271000 1.0034 11762035570000 -0.0000

35 2010 INDY 3 6 0.5000 0 3 0.6312 0.0793 1 Osman Bing Satrio dan Rekan 1 6002888394000 5438332251000 1.1038 11458782987000 0.0674

36 2010 ITMG 2 6 0.3333 1 4 0.6500 0.0048 1 Tanudiredja, Wibisana, dan Rekan 1 3331410552000 6515172864000 0.5113 9930490778000 0.1858

37 2010 INCO 3 10 0.3000 0 3 0.7986 0.0002 1 Tanudiredja, Wibisana, dan Rekan 1 4611929220000 15179034240000 0.3038 19959611560 198.0004

38 2010 MEDC 2 6 0.3333 0 5 0.5088 0 Purwantono, Suherman, dan Surja 1 13221816840000 7102792438000 1.8615 20760035840000 0.0362

39 2010 MITI 2 4 0.5000 1 3 0.3243 0.2697 1 Tanubrata Sutanto Fahmi dan Rekan 0 7941720972 35507515635 0.2237 114924725356 0.0614

40 2010 PTRO 3 6 0.5000 0 3 0.9855 0 Osman Bing Satrio dan Rekan 1 920199132000 1090419300000 0.8439 2027751856000 0.1883

41 2010 RUIS 1 3 0.3333 1 3 0.7719 0.0265 1 Osman Bing Satrio dan Rekan 1 380930014900 214010581675 1.7800 594952096488 0.0216

42 2010 PTBA 2 5 0.4000 1 3 0.2514 0.0162 1 Tanudiredja, Wibisana, dan Rekan 1 2281451000000 6366736000000 0.3583 8722699000000 0.2303

43 2011 ADRO 2 6 0.3333 1 3 0.4391 0.1594 1 Tanudiredja, Wibisana, dan Rekan 1 29314133390000 22255978200000 1.3171 54993783000000 0.0915

44 2011 BYAN 2 5 0.4000 1 3 0.3427 0.6073 1 Tanudiredja, Wibisana, dan Rekan 1 7954721000000 6431520000000 1.2368 15512333810000 0.1208

45 2011 BORN 3 6 0.5000 1 3 0.7300 0 Tanudiredja, Wibisana, dan Rekan 1 6889825000000 8483984000000 0.8121 15373809000000 0.1189

46 2011 BUMI 2 8 0.2500 1 3 0.2918 0 Tjiendradjaja dan Handoko Tomo 0 56425126800000 10720566700000 5.2633 72861493050000 0.0269

(7)

No Tahun Kode UDK TOT_KOM PDK KMR KA KI KM KM (Dummy) KAP KAP (Dummy) Total Hutang Total Ekuitas DER Total Aktiva ROA

48 2011 DEWA 1 2 0.5000 0 3 0.4733 0 Tjiendradjaja dan Handoko Tomo 0 841637421200 2859387942000 0.2943 3946731535000 -0.0556

49 2011 DOID 3 8 0.3750 0 3 0.4006 0 Tjiendradjaja dan Handoko Tomo 0 9864475000000 955304000000 10.3260 11606359390000 -0.0132

50 2011 ELSA 2 5 0.4000 0 6 0.7372 0 Tanudiredja, Wibisana, dan Rekan 1 2485125000000 1904825000000 1.3046 4389950000000 -0.0059

51 2011 ENRG 2 5 0.4000 1 3 0.3311 0.0997 1 Tjiendradjaja dan Handoko Tomo 0 11215084920000 6139748986000 1.8266 18465281560000 0.0000

52 2011 CNKO 1 3 0.3333 0 3 0.7011 0 Mulyamin Sensi Suryanto dan Lianny 0 873622554000 837066821000 1.0437 1710689375000 0.0535

53 2011 SMMT 1 3 0.3333 0 3 0.2531 0 Osman Bing Satrio dan Eny 1 27170047360 157790379114 0.1722 184960426475 0.0422

54 2011 HRUM 2 5 0.4000 0 3 0.7035 0.0060 1 Osman Bing Satrio dan Eny 1 10935670080000 3532979811000 3.0953 4933697135000 0.3704

55 2011 ITMG 2 6 0.3333 1 4 0.6500 0.0178 1 Tanudiredja, Wibisana, dan Rekan 1 4535266710000 98493668520000 0.0460 15339610330000 0.3244

56 2011 PSAB 1 3 0.3333 0 4 0.4867 0 Mulyamin Sensi Suryanto dan Lianny 0 7718638096 2606245096 2.9616 11010338510 0.1269

57 2011 LAPD 1 2 0.5000 0 3 0.6302 0.0504 1 Hananta Budianto dan Rekan 0 488869123000 695809656000 0.7026 1184678779000 0.0055

58 2011 MEDC 2 6 0.3333 1 5 0.5819 0 Purwantono, Suherman, dan Surja 1 15784176130000 779477691000 20.2497 25245377740000 0.0322

59 2011 MITI 2 4 0.5000 1 3 0.3175 0.3896 1 Tanubrata Sutanto Fahmi dan Rekan 0 55160486003 62806309510 0.8783 117966795513 0.2329

60 2011 PKPK 1 3 0.3333 1 3 0.1011 0.4973 1 Junaidi, Chairul, dan Subyakto 0 282151937000 189686346172 1.4875 471838283186 -0.0062

61 2011 PTRO 3 7 0.4286 0 3 0.9855 0 Osman Bing Satrio dan Rekan 1 1987235458000 1451081216000 1.3695 3666581964000 0.1308

62 2011 RUIS 1 4 0.2500 0 3 0.7719 0.0265 1 Aryanto, Amir Jusuf, Mawar, dan Saptoto 0 774059249203 211862974983 3.6536 985922224185 0.0033

63 2011 KKGI 1 4 0.2500 0 3 0.6635 0.3270 1 Purwantono, Suherman, dan Surja 1 320744961994 657147934326 0.4881 1047660088000 0.4297

64 2011 SMRU 1 3 0.3333 0 3 0.9333 0 Purwantono, Suherman, dan Surja 1 47547942057 337478079426 0.1409 1602490003187 -0.0130

65 2011 PTBA 2 6 0.3333 1 3 0.2179 0.0026 1 Tanudiredja, Wibisana, dan Rekan 1 3342102000000 8165002000000 0.4093 11510262000000 0.2683

66 2011 INCO 2 9 0.2222 1 3 0.7951 0.0042 1 Tanudiredja, Wibisana, dan Rekan 1 5943434809000 1612243710000 3.6864 23530795920000 0.1293

67 2012 ADRO 2 6 0.3333 1 3 0.4391 0.1597 1 Tanudiredja, Wibisana, dan Rekan 1 35929409040000 29105934770000 1.2344 65035343810000 0.0573

68 2012 ARII 3 6 0.5000 1 3 0.5060 0.2591 1 Tanudiredja, Wibisana, dan Rekan 1 1504336682000 1402365708000 1.0727 2906702390000 0.0373

69 2012 BYAN 2 5 0.4000 1 3 0.3427 0.6073 1 Tanudiredja, Wibisana, dan Rekan 1 11675340070000 6877342207000 1.6977 18552682270000 0.0327

70 2012 BIPI 1 3 0.3333 0 4 0.4149 0.0002 1 Bismar, Muntalib, dan Yunus 0 755441000000 3723716000000 0.2029 4479157000000 -0.0322

71 2012 BRAU 3 8 0.3750 1 3 0.8800 0 Tanudiredja, Wibisana, dan Rekan 1 18521108610000 2354399296000 7.8666 20875507900000 0.0836

72 2012 BUMI 3 13 0.2308 1 3 0.2918 0 Tjiendradjaja dan Handoko Tomo 0 65005986080000 4549575119000 14.2884 69555561200000 0.0916

73 2012 DKFT 1 3 0.3333 0 3 0.7548 0 Mulyamin Sensi Suryanto dan Lianny 0 149204565244 1386445565793 0.1076 1535650131037 0.1976

74 2012 CITA 1 2 0.5000 1 3 0.9653 0 Teramihardja, Pradhono, dan Chandra 0 833926770928 1134652334465 0.7350 1968579105393 0.1200

75 2012 CTTH 1 3 0.3333 0 3 0.5222 0.0658 1 Mulyamin Sensi Suryanto dan Lianny 0 182686741400 78751784810 2.3198 261438526210 0.0106

76 2012 DEWA 1 3 0.3333 0 3 0.3929 0 Tjiendradjaja dan Handoko Tomo 0 1612249474000 2658576350000 0.6064 4270825824000 -0.0943

77 2012 DOID 4 8 0.5000 0 3 0.3996 0.0649 1 Tjiendradjaja dan Handoko Tomo 0 10400825040000 869827791800 11.9573 11270652830000 -0.0132

78 2012 ELSA 2 5 0.4000 0 5 0.7158 0 Tanudiredja, Wibisana, dan Rekan 1 2252312000000 2042245000000 1.1029 4294557000000 0.0316

79 2012 ENRG 2 4 0.5000 0 3 0.3352 0.0043 1 Tjiendradjaja dan Handoko Tomo 0 13426245770000 6712859741000 2.0001 20139105510000 0.0133

80 2012 CNKO 2 5 0.4000 0 3 0.4969 0.0719 1 Mulyamin Sensi Suryanto dan Lianny 0 584858811000 918641264000 0.6367 1503500075000 0.0543

81 2012 SMMT 3 5 0.6000 0 3 0.7743 0 Osman Bing Satrio dan Eny 1 34165680350 446013614465 0.0766 480179294813 0.0298

82 2012 GEMS 3 6 0.5000 0 3 0.9700 0 Purwantono, Suherman, dan Surja 1 538865215532 2901460793901 0.1857 3440326009433 0.0520

83 2012 HRUM 2 5 0.4000 0 3 0.7048 0.0100 1 Osman Bing Satrio dan Eny 1 1068978659000 4165518068000 0.2566 5234496727000 0.3001

84 2012 PSAB 1 3 0.3333 0 4 0.9460 0 Mulyamin Sensi Suryanto dan Lianny 0 2805523180000 2776598418000 1.0104 5582121599000 0.1530

85 2012 LAPD 1 2 0.5000 0 3 0.6302 0.0504 1 Hananta Budianto dan Rekan 0 443779592000 712105420000 0.6232 1155885012000 0.0137

86 2012 MEDC 2 6 0.3333 0 5 0.5750 0 Purwantono, Suherman, dan Surja 1 17615007330000 8194452630000 2.1496 25809459960000 0.0023

87 2012 MITI 2 4 0.5000 1 3 0.3175 0.3896 1 Tanubrata Sutanto Fahmi dan Rekan 0 53730999117 94809733218 0.5667 148540732335 0.1487

88 2012 PTRO 3 7 0.4286 0 3 0.6980 0 Osman Bing Satrio dan Eny 1 3327948536000 1820084220000 1.8285 5148032756000 0.0927

89 2012 RUIS 1 3 0.3333 0 3 0.7719 0.0265 1 Aryanto, Amir Jusuf, Mawar, dan Saptoto 0 938642311170 237936336553 3.9449 1176578647723 0.0246

90 2012 KKGI 2 5 0.4000 0 3 0.6289 0.3275 1 Purwantono, Suherman, dan Surja 1 296424917900 712318136800 0.4161 1008743055000 0.2273

91 2012 SMRU 1 3 0.3333 0 3 0.8522 0 Purwantono, Suherman, dan Surja 1 35785502863 271762706714 0.1317 307548209577 -0.2173

92 2012 PTBA 2 6 0.3333 1 3 0.1875 0.0003 1 Tanudiredja, Wibisana, dan Rekan 1 4223812000000 8505169000000 0.4966 12728981000000 0.2823

(8)

OUTPUT DATA

LAMPIRAN 2

UJI ASUMSI KLASIK

DAN PENGHITUNGAN

(9)

UJI ASUMSI KLASIK PENGHITUNGAN MANAJEMEN LABA

UJI NORMALITAS (SEBELUM DATA NORMAL)

Case Processing Summary

Cases

Valid

Missing

Total

N

Percent

N

Percent

N

Percent

Unstandardized Residual

93

100.0%

0

0.0%

93

100.0%

Descriptives

Statistic

Std. Error

Unstandardized Residual Mean

0E-7 .41264777

95% Confidence Interval

for Mean

Lower Bound

-.8195541

Upper Bound

.8195541

5% Trimmed Mean

-.4865399

Median

-.4894765

Variance

15.836

Std. Deviation

3.97943097

Minimum

-2.41832

Maximum

36.56936

Range

38.98768

Interquartile Range

.13653

Skewness

8.770

.250

Kurtosis

80.029

.495

M-Estimators

Huber's

M-Estimator

a

Tukey's

Biweight

b

Hampel's

M-Estimator

c

Andrews' Wave

d

Unstandardized Residual

-.4883622

-.4915639

-.4908879

-.4916874

a. The weighting constant is 1,339.

b. The weighting constant is 4,685.

c. The weighting constants are 1,700, 3,400, and 8,500

d. The weighting constant is 1,340*pi.

(10)

Percentiles

Percentiles

5

10

25

50

75

90

95

Weighted

Average(Definitio

n 1)

Unstandardize

d Residual

-.689083

9

-.619110

4

-.554148

9

-.489476

5

-.417618

3

-.364539

9

-.217195

2

Tukey's Hinges

Unstandardize

d Residual

-.548474

7

-.489476

5

-.419195

0

Extreme Values

Case Number

Value

Unstandardized Residual

Highest

1

84

36.56936

2

66

9.55456

3

53

.03615

4

17

-.21401

5

5

-.21856

Lowest

1

87

-2.41832

2

48

-.80552

3

56

-.71569

4

31

-.69478

5

25

-.68664

Tests of Normality

Kolmogorov-Smirnov

a

Shapiro-Wilk

Statistic

df

Sig.

Statistic

df

Sig.

Unstandardized Residual

.489

93

.000

.136

93

.000

a. Lilliefors Significance Correction

(11)

UJI NORMALITAS (SETELAH DATA NORMAL)

Case Processing Summary

Cases

Valid

Missing

Total

N

Percent

N

Percent

N

Percent

Unstandardized Residual

87

100.0%

0

0.0%

87

100.0%

Descriptives

Statistic

Std. Error

Unstandardized Residual Mean

0E-7 .00918825

95% Confidence Interval

for Mean

Lower Bound

-.0182656

Upper Bound

.0182656

5% Trimmed Mean

-.0005519

Median

-.0024108

Variance

.007

Std. Deviation

.08570228

Minimum

-.23523

Maximum

.25077

Range

.48600

Interquartile Range

.11385

Skewness

.092

.258

Kurtosis

1.206

.511

M-Estimators

Huber's

M-Estimator

a

Tukey's

Biweight

b

Hampel's

M-Estimator

c

Andrews' Wave

d

Unstandardized Residual

-.0007674

-.0011052

-.0002102

-.0010784

a. The weighting constant is 1,339.

b. The weighting constant is 4,685.

c. The weighting constants are 1,700, 3,400, and 8,500

d. The weighting constant is 1,340*pi.

(12)

Percentiles

Percentiles

5

10

25

50

75

90

95

Weighted

Average(Definitio

n 1)

Unstandardize

d Residual

-.153923

5

-.093992

2

-.055323

0

.002410

8

.058528

3

.096855

2

.149734

0

Tukey's Hinges

Unstandardize

d Residual

-.055067

8

.002410

8

.058290

5

Extreme Values

Case Number

Value

Unstandardized Residual

Highest

1

86

.25077

2

85

.23621

3

83

.17626

4

84

.17367

5

82

.11383

Lowest

1

13

-.23523

2

1

-.23289

3

4

-.15734

4

3

-.15454

5

2

-.15300

Tests of Normality

Kolmogorov-Smirnov

a

Shapiro-Wilk

Statistic

df

Sig.

Statistic

df

Sig.

Unstandardized Residual

.058

87

.200

*

.978

87

.141

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

(13)

UJI HETEROKEDASTISITAS

Variables Entered/Removed

b

Model

Variables

Entered

Variables

Removed

Method

1

PPE_TA,

REV_TA

b

. Enter

a. Dependent Variable: ABS

b. All requested variables entered.

Model Summary

Model

R

R Square

Adjusted R

Square

Std. Error of the

Estimate

1

.161

a

.026

.003

.05632376

a. Predictors: (Constant), PPE_TA, REV_TA

ANOVA

a

Model

Sum of Squares

Df

Mean Square

F

Sig.

1

Regression

.007

2

.004

1.111

.334

b

Residual

.266

84

.003

Total

.274

86

a. Dependent Variable: ABS

b. Predictors: (Constant), PPE_TA, REV_TA

Coefficients

a

Model

Unstandardized Coefficients

Standardized

Coefficients

t

Sig.

B

Std. Error

Beta

1

(Constant)

.071

.008

8.992

.000

REV_TA

.013

.009

.387

1.462

.147

PPE_TA

-.026

.018

-.385

-1.453

.150

a. Dependent Variable: ABS

(14)

UJI MULTIKOLINEARITAS

Coefficients

a

Model

Unstandardized

Coefficients

Standardized

Coefficients

t

Sig.

Collinearity

Statistics

B

Std. Error

Beta

Tolerance

VIF

1

(Constant)

.015

.012

1.208

.230

REV_TA

.067

.014

1.102

4.844

.000

.165

6.405

PPE_TA

-.089

.028

-.726

-3.189

.002

.165

6.405

a. Dependent Variable: TAC_TA

UJI AUTOKORELASI

Model Summary

b

Model

R

R Square

Adjusted R

Square

Std. Error of the

Estimate

Durbin-Watson

1

.529

a

.280

.263

.0867165

2.180

a. Predictors: (Constant), PPE_TA, REV_TA

(15)

PENGUJIAN PENGHITUNGAN MANAJEMEN LABA

Variables Entered/Removed

b

Model

Variables

Entered

Variables

Removed

Method

1

PPE_TA,

REV_TA

b

. Enter

a. Dependent Variable: TAC_TA

b. All requested variables entered.

Model Summary

b

Model

R

R Square

Adjusted R

Square

Std. Error of the

Estimate

Durbin-Watson

1

.529

a

.280

.263

.0867165

2.180

a. Predictors: (Constant), PPE_TA, REV_TA

b. Dependent Variable: TAC_TA

ANOVA

b

Model

Sum of Squares

df

Mean Square

F

Sig.

1

Regression

.246

2

.123

16.347

.000

b

Residual

.632

84

.008

Total

.878

86

a. Dependent Variable: TAC_TA

b. Predictors: (Constant), PPE_TA, REV_TA

Coefficients

a

Model

Unstandardized

Coefficients

Standardized

Coefficients

t

Sig.

Collinearity

Statistics

B

Std. Error

Beta

Tolerance

VIF

1

(Constant)

.015

.012

1.208

.230

REV_TA

.067

.014

1.102

4.844

.000

.165

6.045

PPE_TA

-.089

.028

-.726

-3.189

.002

.165

6.045

a. Dependent Variable: TAC_TA

(16)

LAMPIRAN 3

OUTPUT DATA

UJI ASUMSI KLASIK

DAN PENGUJIAN

(17)

UJI ASUMSI KLASIK HIPOTESIS

UJI NORMALITAS (SEBELUM DATA NORMAL 87 DATA)

Case Processing Summary

Cases

Valid

Missing

Total

N

Percent

N

Percent

N

Percent

Unstandardized Residual

87

100.0%

0

0.0%

87

100.0%

Descriptives

Statistic

Std. Error

Unstandardized Residual

Mean

0E-7

.00581386

95% Confidence Interval

for Mean

Lower Bound

-.0115576

Upper Bound

.0115576

5% Trimmed Mean

-.0054756

Median

-.0153143

Variance

.003

Std. Deviation

.05422812

Minimum

-.07856

Maximum

.19792

Range

.27648

Interquartile Range

.06051

Skewness

1.602

.258

Kurtosis

3.207

.511

M-Estimators

Huber's

M-Estimator

Tukey's

Biweight

a

Hampel's

M-Estimator

b

Andrews'

Wave

c d

Unstandardized Residual

-.0089877

-.0129159

-.0100384

-.0129096

a. The weighting constant is 1.339.

b. The weighting constant is 4.685.

c. The weighting constants are 1.700, 3.400, and 8.500

d. The weighting constant is 1.340*pi.

Percentiles

Percentiles

5

10

25

50

75

90

95

Weighted

Average(Definit

ion 1)

Unstandardi

zed Residual

-.06466

71

-.05233

10

-.03770

66

-.01531

43

.02280

48

.06196

83

.14540

42

Tukey's Hinges

Unstandardi

zed Residual

-.03612

97

-.01531

43

.02086

65

(18)

Extreme Values

Case Number

Value

Unstandardized Residual

Highest

1

14

.19792

2

5

.16723

3

31

.16627

4

60

.16544

5

51

.11535

Lowest

1

85

-.07856

2

54

-.07165

3

23

-.06963

4

38

-.06752

5

82

-.06039

Tests of Normality

Kolmogorov-Smirnov

a

Shapiro-Wilk

Statistic

df

Sig.

Statistic

df

Sig.

Unstandardized Residual

.121

87

.003

.866

87

.000

a. Lilliefors Significance Correction

(19)

UJI NORMALITAS (SEBELUM DATA NORMAL 79 DATA)

Case Processing Summary

Cases

Valid

Missing

Total

N

Percent

N

Percent

N

Percent

Unstandardized Residual

79

100.0%

0

0.0%

79

100.0%

Descriptives

Statistic

Std. Error

Unstandardized Residual

Mean

0E-7

.00614234

95% Confidence Interval for

Mean

Lower Bound

-.0122285

Upper Bound

.0122285

5% Trimmed Mean

-.0052019

Median

-.0125081

Variance

.003

Std. Deviation

.05459431

Minimum

-.07248

Maximum

.19439

Range

.26687

Interquartile Range

.05058

Skewness

1.519

.271

Kurtosis

2.569

.535

M-Estimators

Huber's

M-Estimator

Tukey's

Biweight

a

Hampel's

M-Estimator

b c

Andrews' Wave

d

Unstandardized Residual

-.0108471

-.0164923

-.0125552

-.0165574

a. The weighting constant is 1.339.

b. The weighting constant is 4.685.

c. The weighting constants are 1.700, 3.400, and 8.500

d. The weighting constant is 1.340*pi.

(20)

Percentiles

Percentiles

5

10

25

50

75

90

95

Weighted

Average(Definit

ion 1)

Unstandardi

zed Residual

-.06324

81

-.05361

50

-.03516

36

-.01250

81

.01542

11

.07670

05

.12791

73

Tukey's Hinges

Unstandardi

zed Residual

-.03461

91

-.01250

81

.01456

04

Extreme Values

Case Number

Value

Unstandardized Residual

Highest

1

3

.19439

2

1

.16331

3

4

.16177

4

2

.12792

5

5

.10415

Lowest

1

79

-.07248

2

48

-.07194

3

77

-.06663

4

72

-.06325

5

46

-.06124

Tests of Normality

Kolmogorov-Smirnov

a

Shapiro-Wilk

Statistic

df

Sig.

Statistic

df

Sig.

Unstandardized Residual

.162

79

.000

.871

79

.000

a. Lilliefors Significance Correction

(21)

UJI NORMALITAS (SEBELUM DATA NORMAL 69 DATA)

Case Processing Summary

Cases

Valid

Missing

Total

N

Percent

N

Percent

N

Percent

Unstandardized Residual

69

100.0%

0

0.0%

69

100.0%

Descriptives

Statistic

Std. Error

Unstandardized Residual

Mean

0E-7

.00416838

95% Confidence Interval for

Mean

Lower Bound

-.0083179

Upper Bound

.0083179

5% Trimmed Mean

-.0010751

Median

-.0080591

Variance

.001

Std. Deviation

.03462514

Minimum

-.06444

Maximum

.08154

Range

.14598

Interquartile Range

.04508

Skewness

.671

.289

Kurtosis

-.187

.570

M-Estimators

Huber's

M-Estimator

a

Tukey's Biweight

Hampel's

M-Estimator

b

c

Andrews' Wave

d

Unstandardized Residual

-.0049807

-.0080779

-.0042627

-.0082639

a. The weighting constant is 1.339.

b. The weighting constant is 4.685.

c. The weighting constants are 1.700, 3.400, and 8.500

d. The weighting constant is 1.340*pi.

(22)

Percentiles

Percentiles

5

10

25

50

75

90

95

Weighted

Average(Definit

ion 1)

Unstandardi

zed Residual

-.05075

48

-.03399

35

-.02522

85

-.00805

91

.01985

59

.05842

97

.07134

06

Tukey's Hinges

Unstandardi

zed Residual

-.02444

71

-.00805

91

.01746

37

Extreme Values

Case Number

Value

Unstandardized Residual

Highest

1

68

.08154

2

69

.07415

3

67

.07275

4

64

.06993

5

65

.06839

Lowest

1

2

-.06444

2

7

-.05384

3

8

-.05308

4

1

-.04843

5

5

-.04643

Tests of Normality

Kolmogorov-Smirnov

a

Shapiro-Wilk

Statistic

df

Sig.

Statistic

df

Sig.

Unstandardized Residual

.116

69

.022

.944

69

.004

a. Lilliefors Significance Correction

(23)

UJI NORMALITAS (SETELAH DATA NORMAL)

Case Processing Summary

Cases

Valid

Missing

Total

N

Percent

N

Percent

N

Percent

Unstandardized Residual

59

100.0%

0

0.0%

59

100.0%

Descriptives

Statistic

Std. Error

Unstandardized Residual

Mean

0E-7

.00325414

95% Confidence Interval for

Mean

Lower Bound

-.0065139

Upper Bound

.0065139

5% Trimmed Mean

-.0012712

Median

-.0020837

Variance

.001

Std. Deviation

.02499553

Minimum

-.03829

Maximum

.06204

Range

.10033

Interquartile Range

.03280

Skewness

.685

.311

Kurtosis

.046

.613

M-Estimators

Huber's

M-Estimator

a

Tukey's Biweight

Hampel's

M-Estimator

b

c

Andrews' Wave

d

Unstandardized Residual

-.0025084

-.0038001

-.0025723

-.0038273

a. The weighting constant is 1.339.

b. The weighting constant is 4.685.

c. The weighting constants are 1.700, 3.400, and 8.500

d. The weighting constant is 1.340*pi.

(24)

Percentiles

Percentiles

5

10

25

50

75

90

95

Weighted

Average(Definit

ion 1)

Unstandardi

zed Residual

-.03256

44

-.03139

22

-.01914

38

-.00208

37

.01366

10

.03461

93

.05618

86

Tukey's Hinges

Unstandardi

zed Residual

-.01910

89

-.00208

37

.01362

98

Extreme Values

Case Number

Value

Unstandardized Residual

Highest

1

57

.06204

2

58

.05659

3

59

.05619

4

55

.05363

5

56

.04913

Lowest

1

7

-.03829

2

9

-.03528

3

4

-.03256

4

18

-.03229

5

1

-.03145

Tests of Normality

Kolmogorov-Smirnov

a

Shapiro-Wilk

Statistic

df

Sig.

Statistic

df

Sig.

Unstandardized Residual

.079

59

.200*

.946

59

.011

a. Lilliefors Significance Correction

(25)

UJI HETEROKEDASTISITAS

Variables Entered/Removed

a

Model

Variables

Entered

Variables

Removed

Method

1

ROA, PDK, KA,

UDK, KI, KM,

KMR, DER,

K_AUD

b

. Enter

a. Dependent Variable: ABS

b. All requested variables entered.

Model Summary

Model

R

R Square

Adjusted R Square

Std. Error of the

Estimate

1

.490

a

.240

.101

.01433742

a. Predictors: (Constant), ROA, PDK, KA, UDK, KI, KM, KMR, DER, K_AUD

ANOVA

a

Model

Sum of Squares

df

Mean Square

F

Sig.

1

Regression

.003

9

.000

1.722

.109

b

Residual

.010

49

.000

Total

.013

58

a. Dependent Variable: ABS

b. Predictors: (Constant), ROA, PDK, KA, UDK, KI, KM, KMR, DER, K_AUD

Coefficients

a

Model

Unstandardized Coefficients

Standardized

Coefficients

t

Sig.

B

Std. Error

Beta

1

(Constant)

.025

.022

1.113

.271

PDK

.031

.032

.163

.967

.338

UDK

.001

.004

.031

.197

.845

KMR

-.001

.005

-.040

-.271

.788

KA

-.005

.003

-.222

-1.582

.120

KI

-.001

.010

-.014

-.083

.935

KM

-.008

.005

-.226

-1.458

.151

K_AUD

-.002

.006

-.055

-.297

.768

DER

.000

.002

-.028

-.155

.878

ROA

.056

.023

.373

1.474

.117

a. Dependent Variable: ABS

(26)

UJI MULTIKOLINEARITAS

Coefficients

a

Model

Unstandardized

Coefficients

Standardized

Coefficients

t

Sig.

Collinearity

Statistics

B

Std. Error

Beta

Tolerance

VIF

1

(Constant)

.080

.022

3.624

.001

PDK

-.160

.032

-.879

-4.966

.000

.231

4.325

UDK

.006

.003

.374

2.089

.043

.226

4.425

KMR

-.039

.008

-.558

-5.203

.000

.630

1.587

KA

-.010

.005

-.214

-2.269

.028

.814

1.229

KI

-.038

.017

-.275

-2.261

.029

.489

2.044

KM

-.030

.008

-.421

-4.033

.000

.664

1.507

K_AUD

-.023

.008

-.322

-2.805

.008

.549

1.821

DER

.002

.000

.474

4.768

.000

.732

1.367

ROA

.000

.000

-.128

-1.279

.208

.719

1.390

a. Dependent Variable: DTA

UJI AUTOKORELASI

Model Summary

b

Model

R

R Square

Adjusted R

Square

Std. Error of the

Estimate

Durbin-Watson

1

.834

a

.696

.631

.0210993

2.023

a. Predictors: (Constant), ROA, DER, KA, KI, PDK, KM, KMR, K_AUD, UDK

(27)

PENGUJIAN HIPOTESIS

Variables Entered/Removed

a

Model

Variables

Entered

Variables

Removed

Method

1

ROA, PDK, KA,

UDK, KI, KM,

KMR, DER,

K_AUD

b

. Enter

a. Dependent Variable: DTA

b. All requested variables entered.

Model Summary

b

Model

R

R Square

Adjusted R

Square

Std. Error of the

Estimate

Durbin-Watson

1

.834

a

.696

.631

.0210993

2.023

a. Predictors: (Constant), ROA, DER, KA, KI, PDK, KM, KMR, K_AUD, UDK

b. Dependent Variable: DTA

ANOVA

a

Model

Sum of Squares

df

Mean Square

F

Sig.

1

Regression

.043

9

.005

10.682

.000

b

Residual

.019

49

.000

Total

.061

58

a. Dependent Variable: DTA

b. Predictors: (Constant), ROA, DER, KA, KI, PDK, KM, KMR, K_AUD, UDK

Coefficients

a

Model

Unstandardized

Coefficients

Standardized

Coefficients

t

Sig.

Collinearity

Statistics

B

Std. Error

Beta

Tolerance

VIF

1

(Constant)

.080

.022

3.624

.001

PDK

-.160

.032

-.879

-4.966

.000

.231

4.325

UDK

.006

.003

.374

2.089

.043

.226

4.425

KMR

-.039

.008

-.558

-5.203

.000

.630

1.587

KA

-.010

.005

-.214

-2.269

.028

.814

1.229

KI

-.038

.017

-.275

-2.261

.029

.489

2.044

KM

-.030

.008

-.421

-4.033

.000

.664

1.507

K_AUD

-.023

.008

-.322

-2.805

.008

.549

1.821

DER

.002

.000

.474

4.768

.000

.732

1.367

ROA

.000

.000

-.128

-1.279

.208

.719

1.390

a. Dependent Variable: DTA

(28)

STATISTIK DESKRIPTIF

Descriptive Statistics

N

Minimum

Maximum

Mean

Std. Deviation

PDK

59

.2500

.6000

.381908

.0786481

UDK

59

1

4

1.93

.666

KA

59

3

6

3.39

.743

KI

59

.0516

.9855

.573329

.2481273

DER

59

.0167

5.5039

1.280981

1.1956273

ROA

59

-.0557

.3377

.092625

.1005437

DTA

59

.0026

.1659

.051659

.0368694

Valid N (listwise)

59

KMR

Frequency

Percent

Valid Percent

Cumulative

Percent

Valid

0

24

40.7

40.7

40.7

1

35

59.3

59.3

100.0

Total

59

100.0

100.0

KM

Frequency

Percent

Valid Percent

Cumulative

Percent

Valid

0

16

27.1

27.1

27.1

1

43

72.9

72.9

100.0

Total

59

100.0

100.0

K_AUD

Frequency

Percent

Valid Percent

Cumulative

Percent

Valid

0

19

32.2

32.2

32.2

1

40

67.8

67.8

100.0

Total

59

100.0

100.0

(29)

LAMPIRAN 4

VIPER

Referensi

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Adapun tujuan pendidikan Agama pada remaja yaitu untuk memberikan informasi yang benar mengenai perilaku dan kehidupan seks yang baik sesuai dengan norma dan nilai-nilai

Adapun terhadap ahli ikhtiar, baik rakyat umum maupun wakil-wakil rakyat, diajukan tiga syarat ringan, diantaranya adalah mempunyai sifat jujur, tidak jahat dan berilmu artinya,

direncanakan sebagai hunian yang digunakan secara bersama dari masing- masing unit Tipe ini lebih ekonomis dibanding tipe landed house, karena dalam satu lahan dapat digunakan

Untuk terdaftar sebagai mahasiswa UNPAR, peserta yang dinyatakan lulus seleksi pada jalur PMDK, USM maupun UMB-PTS wajib melakukan registrasi awal dan registrasi akhir sebagai calon

Indonesia (ORARI) yang di dirikan pada 9 Juli 1968, memasuki usianya ke 53, tentunya dalam perjalanan perkembangannya mengalami berbagai permasalahan, kendala dan hambatan.

Dari jaringan di atas dapat di ketahui nilai kurun waktu setiap aktiftas, nilai erly start (ES),nilai early finish (EF), nilai latest start (LS) dan nilai latest

(4) Peran serta masyarakat dalam pengendalian mutu pelayanan pendidikan sebagaimana dimaksud pada ayat (1) mencakup partisipasi dalam perencanaan, pengawasan, dan evaluasi