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LAMPIRAN 1
4.163.178.493 0,001010862 1
BRPT
6.979.892.784 0,002903122 1
AKRA
3.120.000.000 0,001283654 1
TPIA
1.008.517.669 0,000166842 1
TIRA 56.716.100 58.800.000 0,964559524 1 3 0,333333333 14.000 58.800.000 0,000238095 1
4.048.355.314 0,000275173 1
AUTO
3.484.800.000 0,000835772 0
INTA
1.439.668.860 0,082637313 1
UNTR
8.780.426.500 0,000489578 0
STTP
1.310.000.000 0,000122137 1
SRSN
3.125.400.000 0,002367697 1
BUDI
3.754.944.833 0,009315205 0
AMFG
1.008.517.669 0,000166842 1
INAI
2.566.456.000 0,023378542 1
MLPL
4.048.355.314 0,000391641 0
AUTO
3.484.800.000 0,000835772 0
INTA
1.439.668.860 0,060433207 1
KONI
1.310.000.000 0,074011832 1
GGRM
BRPT
6.979.892.784 0,004294118 1
KBRI
3.138.292.500 0,004975636 1
TPIA
1.300.000.000 0,076923077 1
BRNA
1.008.517.669 0,000166842 1
JKSW
VOKS
4.048.355.314 0,000366322 0
AUTO
3.484.800.000 0,000835772 0
PRAS
3.099.267.500 0,000117447 1
KAEF
5.554.000.000 0,002723353 1
TCID
1.310.000.000 0,042382824 1
TBLA
4.735.063.324 0,000987526 1
ULTJ
2.888.382.000 0,147246971 1
GGRM
1.924.088.000 0,008036119 1
SSTM
1.170.909.181 0,075011867 1
SRSN
6.979.892.784 0,004880158 1
AKRA
3.792.936.000 0,006305537 1
TPIA
1.500.000.000 0,066666667 1
BRNA
15.775.000.000 0,000190777 1
KICI
2.566.456.000 0,023378542 1
KBLM
1.120.000.000 0,064076071 1
IKBI
4.048.355.314 0,501148083 5 11 0,454545455
1.481.500
4.048.355.314 0,000365951 0
GJTL
3.484.800.000 0,000835772 0
INTA
1.439.668.860 0,060433207 1
KAEF
4.500.000.000 0,000811556 0
Ket Auditor KA DER ROE
Hutang Modal Hasil Laba Bersih Modal Hasil
PSDN Ernst 1 177.075.574.613 83.530.513.668 2,119890886 (8.465.694.849) 83.530.513.668 -0,101348531
TBLA Moore Stephen 0 1.518.219.189.000 934.959.637.000 1,623833938 97.227.232.000 934.959.637.000 0,103990834 BRPT Deloitte 1 5.347.552.000.000 9.319.827.000.000 0,573782325 44.533.000.000 9.319.827.000.000 0,004778308 AKRA Ernst 1 1.999.831.918.000 1.277.618.814.000 1,56528058 191.208.244.000 1.277.618.814.000 0,149659853
TPIA
Adi Jimmy
Arthawan 0 1.039.061.000.000 1.571.421.000.000 0,661223822 485.774.000.000 1.571.421.000.000 0,309130399
SOBI Ernst 1 364.690.280.000 441.320.354.000 0,826361795 94.184.632.000 441.320.354.000 0,213415563
DPNS
Husni,
Mucharam &
Rasidi 0 41.029.423.245 109.254.879.164 0,37553859 1.377.235.706 109.254.879.164 0,012605714
AMFG Ernst 1 490.096.000.000 1.310.919.000.000 0,373856813 155.010.000.000 1.310.919.000.000 0,118245292
DYNA Ernst 1 635.690.290.812 388.878.793.329 1,634674613 772.714.548 388.878.793.329 0,001987032
LMPI Ernst 1 141.418.560.078 390.337.847.276 0,362297843 12.400.202.336 390.337.847.276 0,031767871
INAI
RSM AAJ
Associates 0 407.114.000.523 75.597.645.549 5,385273543 334.370.529 75.597.645.549 0,004423028
LION
Geneva Group
International 0 46.259.852.615 169.869.656.190 0,27232558 25.298.384.327 169.869.656.190 0,148928213 TIRA Praxity Member 0 160.754.289.523 75.070.611.210 2,14137446 2.523.470.365 75.070.611.210 0,033614624
ASGR
Pricewaterhous
eCooper 1 310.480.918.902 314.076.374.312 0,988552289 72.074.000.366 314.076.374.312 0,229479217
ASII
Pricewaterhous
eCooper 1 31.512.000.000.000 26.963.000.000.000 1,16871268 6.519.000.000.000 26.963.000.000.000 0,241775767
AUTO
Pricewaterhous
SMSM
Fitradewata Teramihardja,
BAP 0 315.575.744.877 482.203.832.914 0,654444704 80.324.965.210 482.203.832.914 0,166578861
UNTR
Pricewaterhous
eCooper 1 7.216.432.000.000 5.733.335.000.000 1,258679634 1.493.037.000.000 5.733.335.000.000 0,260413355 INDF Ernst 1 26.432.369.000.000 8.498.749.000.000 3,110148211 1.034.389.000.000 8.498.749.000.000 0,121710736
STTP
Adi Jimmy
Arthawan 0 263.312.907.036 363.436.877.436 0,72450795 4.816.495.973 363.436.877.436 0,013252634
SRSN
RSM AAJ
Associates 0 199.895.764.000 193.041.281.000 1,035507861 6.796.587.000 193.041.281.000 0,035207946 AKRA Ernst 1 2.918.210.209.000 1.608.244.402.000 1,814531551 210.032.685.000 1.608.244.402.000 0,130597492
BUDI
Baker Tilly
International 0 1.050.059.000.000 618.850.000.000 1,696790822 32.981.000.000 618.850.000.000 0,053294013
SOBI Ernst 1 516.716.634.000 543.758.716.000 0,950268233 142.496.317.000 543.758.716.000 0,262057992
TPIA
Adi Jimmy
Arthawan 0 962.680.000.000 1.411.986.000.000 0,681791463 (13.755.000.000) 1.411.986.000.000 -0,009741598
DPNS
Husni,
Mucharam &
Rasidi 0 33.937.781.103 100.587.741.801 0,337394801 (8.262.368.811) 100.587.741.801 -0,082140912
AMFG KPMG 1 495.792.000.000 1.497.241.000.000 0,331137071 228.268.000.000 1.497.241.000.000 0,15245909 BRNA Grant Thornton 0 230.646.511.298 181.297.477.739 1,272199228 20.764.168.305 181.297.477.739 0,114530928
LMPI
Adi Jimmy
Arthawan 0 167.168.416.951 392.909.786.998 0,425462593 2.571.939.722 392.909.786.998 0,006545878
INAI PKF 0 545.799.933.389 76.605.153.474 7,124846158 1.007.507.925 76.605.153.474 0,01315196
LION
Geneva Group
International 0 51.933.803.127 201.208.049.236 0,258109968 37.840.393.046 201.208.049.236 0,188066
MITI
Baker Tilly
International 0 108.176.297.890 19.654.427.455 5,50391499 2.308.724 19.654.427.455 0,000117466
MLPL
RSM AAJ
ASII
Pricewaterhous
eCooper 1 40.163.000.000.000 33.080.000.000.000 1,214117291 9.191.000.000.000 33.080.000.000.000 0,277841596
AUTO
Pricewaterhous
eCooper 1 1.190.886.000.000 2.652.969.000.000 0,448888019 566.025.000.000 2.652.969.000.000 0,213355301 GJTL Deloitte 1 7.064.134.000.000 1.649.425.000.000 4,282785819 (624.788.000.000) 1.649.425.000.000 -0,378791397 INTA Moore Stephen 0 808.594.720.711 328.623.475.813 2,460550692 22.943.741.774 328.623.475.813 0,06981772
SMSM
Morison
International 0 341.289.214.734 546.221.696.384 0,624818122 91.471.918.506 546.221.696.384 0,16746299
KONI Ernst 1 36.788.224.311 16.607.642.473 2,215138264 (2.808.330.745) 16.607.642.473 -0,1690987
TCID Deloitte 1 94.623.628.100 816.166.049.465 0,115936736 114.854.035.121 816.166.049.465 0,140723858
STTP
RSM AAJ
Associates 0 144.211.201.036 404.509.244.789 0,356509036 41.072.367.353 404.509.244.789 0,101536288 GGRM KPMG 1 8.848.424.000.000 18.301.537.000.000 0,48347983 3.455.702.000.000 18.301.537.000.000 0,188820316 BRPT Deloitte 1 7.782.038.000.000 6.454.343.000.000 1,205705678 560.961.000.000 6.454.343.000.000 0,086912177
KBRI Moza 0 564.953.418.020 523.710.782.321 1,078750786 20.154.623.685 523.710.782.321 0,038484263
AKRA Ernst 1 3.832.252.552.000 1.741.060.477.000 2,20110249 274.718.650.000 1.741.060.477.000 0,157788115 TPIA Deloitte 1 962.052.000.000 1.785.863.000.000 0,538704257 482.884.000.000 1.785.863.000.000 0,270392522
DPNS PKF 0 27.503.213.317 107.817.841.076 0,255089631 7.124.377.450 107.817.841.076 0,066077909
APLI BDO 0 146.756.029.221 155.625.081.405 0,943010136 30.142.714.633 155.625.081.405 0,193688025
BRNA Grant Thornton 0 305.972.833.038 179.729.698.846 1,702405529 20.260.227.896 179.729.698.846 0,112726099
IGAR
RSM AAJ
Associates 0 60.746.004.081 207.280.708.502 0,293061542 24.740.866.566 207.280.708.502 0,119359234 LMPI Adi Wirawan 0 141.612.216.701 398.901.503.794 0,355005472 5.991.716.796 398.901.503.794 0,015020542 JKSW ARH&J 0 682.764.427.612 (411.797.880.385) -1,658008601 6.721.613.437 (411.797.880.385) -0,016322603
JPRS
RSM AAJ
Associates 0 82.262.329.224 271.688.680.353 0,302781585 1.917.377.909 271.688.680.353 0,007057261
PICO
Doli, Bambang, Sudarmadji,
NIKL Ernst 1 180.833.046.000 427.499.245.000 0,423002024 41.996.826.000 427.499.245.000 0,098238363
KICI PKF 0 23.595.710.680 60.681.163.714 0,388847366 (5.214.569.732) 60.681.163.714 -0,085933911
IKAI
Griselda, Wisnu
& Arum 0 454.262.954.850 307.399.128.566 1,477762663 (35.593.349.295) 307.399.128.566 -0,115788712
KBLM
Doli, Bambang, Sudarmadji,
Dadang 0 131.065.290.647 223.229.857.773 0,587131542 1.695.130.121 223.229.857.773 0,007593653
VOKS Grant Thornton 0 862.194.890.500 375.454.106.734 2,296405539 53.563.469.865 375.454.106.734 0,142663162
MLPL
RSM AAJ
Associates 0 8.425.786.000.000 1.586.463.000.000 5,311051061 110.691.000.000 1.586.463.000.000 0,069772191
ASII
Pricewaterhous
eCooper 1 40.006.000.000.000 39.894.000.000.000 1,00280744 10.040.000.000.000 39.894.000.000.000 0,251666917
AUTO
Pricewaterhous
eCooper 1 1.262.292.000.000 3.208.778.000.000 0,39338714 768.265.000.000 3.208.778.000.000 0,239426037 GJTL Deloitte 1 6.206.486.000.000 2.670.660.000.000 2,323952132 905.330.000.000 2.670.660.000.000 0,338991111 PRAS ARH&J 0 342.177.431.405 78.536.907.751 4,35689972 (36.216.313.566) 78.536.907.751 -0,461137503
UNTR
Pricewaterhous
eCooper 1 10.453.748.000.000 13.843.710.000.000 0,755126191 3.817.541.000.000 13.843.710.000.000 0,275759966
INAF
Husni,
Mucharam &
Rasidi 0 429.313.361.761 298.720.165.595 1,437175696 2.125.637.967 298.720.165.595 0,007115817
KAEF Parker Randall 0 570.516.166.178 995.315.100.096 0,573201558 62.506.876.510 995.315.100.096 0,062801093 TCID Deloitte 1 113.822.972.438 880.797.253.531 0,129227211 124.611.778.666 880.797.253.531 0,141476121
SKLT PKF 0 81.070.404.211 118.301.454.013 0,685286625 4.833.531.934 118.301.454.013 0,040857756
STTP
RSM AAJ
Associates 0 201.933.973.559 447.140.003.889 0,451612407 42.630.759.100 447.140.003.889 0,095340964 TBLA Moore Stephen 0 2.409.512.453.000 1.234.180.494.000 1,952317724 246.663.187.000 1.234.180.494.000 0,199859897
ULTJ
Koesbandijah, Beddy Samsi &
GGRM KPMG 1 9.421.403.000.000 21.197.162.000.000 0,444465302 4.146.282.000.000 21.197.162.000.000 0,195605525
ARGO
DFK
International 0 1.216.329.528.000 211.904.038.000 5,740001651 (125.015.984.000) 211.904.038.000 -0,589965086
SSTM
Koesbandijah, Beddy Samsi &
Setiasih 0 549.285.266.103 323.173.455.253 1,699660839 9.918.323.868 323.173.455.253 0,030690404
SRSN
RSM AAJ
Associates 0 135.752.357.000 228.252.412.000 0,594746648 9.830.269.000 228.252.412.000 0,043067536 BRPT Deloitte 1 8.145.729.000.000 5.859.051.000.000 1,390281293 (558.630.000.000) 5.859.051.000.000 -0,095344792 AKRA Ernst 1 4.806.757.170.000 2.386.406.965.000 2,014223576 310.916.115.000 2.386.406.965.000 0,130286292 TPIA Deloitte 1 952.955.000.000 2.050.131.000.000 0,464826394 348.287.000.000 2.050.131.000.000 0,169885241
LTLS Ernst 1 2.570.690.000.000 817.950.000.000 3,142844917 86.982.000.000 817.950.000.000 0,106341463
DPNS PKF 0 48.342.281.124 120.826.505.449 0,400096659 14.749.983.545 120.826.505.449 0,122075727
APLI BDO 0 105.490.781.452 229.459.767.545 0,459735415 24.659.768.960 229.459.767.545 0,107468813
BRNA Grant Thornton 0 326.943.862.376 201.353.473.511 1,623730928 34.760.866.434 201.353.473.511 0,172636041
LMPI HLB 0 207.224.495.511 401.695.608.006 0,515874437 2.794.104.212 401.695.608.006 0,006955775
YPAS
Morison
International 0 69.360.273.967 131.495.983.652 0,527470665 21.186.130.131 131.495.983.652 0,161116177 JKSW ARH&J 0 670.205.063.705 (380.217.500.869) -1,762688625 6.776.300.093 (380.217.500.869) -0,017822168
JPRS
RSM AAJ
Associates 0 111.147.337.335 300.134.260.861 0,37032539 28.445.580.508 300.134.260.861 0,094776186 KRAS Ernst 1 8.158.514.000.000 9.293.915.000.000 0,877833938 1.062.683.000.000 9.293.915.000.000 0,114341803 LION Crowe Horwath 0 43.971.457.126 259.928.517.672 0,169167499 38.631.299.358 259.928.517.672 0,148622782
TIRA Mazars 0 122.080.076.621 90.294.150.411 1,352026417 3.946.516.223 90.294.150.411 0,04370733
KICI PKF 0 22.001.345.739 63.940.862.927 0,344088971 3.259.699.213 63.940.862.927 0,050979906
IKAI
Griselda, Wisnu
& Arum 0 303.913.063.069 336.881.688.886 0,902135892 (39.209.332.680) 336.881.688.886 -0,116389029
MITI BDO 0 79.417.209.721 35.507.515.635 2,236630986 7.058.787.686 35.507.515.635 0,198797003
Sudarmadji, Dadang
IKBI Ernst 1 108.391.265.412 492.429.064.239 0,220115491 4.600.387.412 492.429.064.239 0,009342234
VOKS Grant Thornton 0 740.456.280.585 385.520.336.945 1,920667238 10.066.230.211 385.520.336.945 0,026110763
ASII
Pricewaterhous
eCooper 1 54.168.000.000.000 49.310.000.000.000 1,09851957 14.366.000.000.000 49.310.000.000.000 0,291340499 GJTL Deloitte 1 6.844.970.000.000 3.526.597.000.000 1,940956112 830.624.000.000 3.526.597.000.000 0,235531307 INTA Moore Stephen 0 1.198.084.207.003 412.045.570.300 2,907649768 83.081.383.677 412.045.570.300 0,201631542
SMSM
Morison
International 0 498.627.884.127 519.374.643.869 0,960054346 150.420.111.988 519.374.643.869 0,289617743 KAEF Grant Thornton 0 543.257.475.734 1.114.028.943.712 0,487651132 138.716.044.100 1.114.028.943.712 0,124517451
TSPC BDO 0 944.862.700.629 2.604.104.062.843 0,362836 488.889.258.921 2.604.104.062.843 0,187737989
LAMPIRAN 2
DATA DAN PERHITUNGAN MANAJEMEN LABA
Ket TAi,t-1 REV t REV t-1 REVt
SRSN 334.128.209.000 313.919.284.000 268.078.773.000 45.840.511.000 AKRA 3.497.591.029.000 9.472.528.799.000 5.894.750.898.000 3.577.777.901.000 BUDI 1.485.651.000.000 1.551.987.000.000 1.350.298.000.000 201.689.000.000 SOBI 842.504.689.000 1.493.210.885.000 1.042.452.321.000 450.758.564.000 TPIA 2.610.482.000.000 4.988.056.000.000 4.306.203.000.000 681.853.000.000 DPNS 156.052.451.747 112.678.482.166 100.743.082.833 11.935.399.333 AMFG 1.801.015.000.000 2.235.021.000.000 1.909.805.000.000 325.216.000.000 BRNA 386.975.930.214 479.934.277.855 375.941.140.518 103.993.137.337 LMPI 531.756.407.354 326.182.642.756 303.166.918.391 23.015.724.365 INAI 482.711.646.072 642.018.495.853 514.054.505.276 127.963.990.577 LION 216.129.508.805 229.607.016.136 179.568.434.429 50.038.581.707
MITI 124.356.936.671 92.953.417.113 51.831.946.515 41.121.470.598
MLPL 9.838.740.000.000 12.709.388.000.000 10.370.107.000.000 2.339.281.000.000 ASII 63.520.000.000.000 97.064.000.000.000 70.183.000.000.000 26.881.000.000.000 AUTO 3.454.254.000.000 5.337.720.000.000 4.184.279.000.000 1.153.441.000.000 GJTL 8.454.693.000.000 7.963.473.000.000 6.659.854.000.000 1.303.619.000.000 INTA 863.817.636.457 1.052.269.745.226 661.782.124.361 390.487.620.865 SMSM 830.049.538.892 1.353.586.085.743 1.064.055.094.611 289.530.991.132
KONI 62.924.379.448 50.853.140.325 53.771.074.832 (2.917.934.507)
SSTM 877.231.389.917 446.624.926.710 427.198.532.746 19.426.393.964 SRSN 413.776.708.000 342.870.221.000 352.543.446.000 (9.673.225.000) BRPT 16.570.259.000.000 16.965.228.000.000 14.393.318.000.000 2.571.910.000.000 AKRA 6.059.070.429.000 12.194.997.466.000 8.959.841.972.000 3.235.155.494.000 TPIA 2.747.915.000.000 5.176.270.000.000 4.739.684.000.000 436.586.000.000 LTLS 3.081.130.000.000 3.901.733.000.000 3.746.865.000.000 154.868.000.000
DPNS 142.551.475.929 97.283.942.857 93.286.770.819 3.997.172.038
APLI 302.381.110.626 283.739.415.791 284.538.777.148 (799.361.357) BRNA 507.226.402.680 568.328.198.058 537.142.366.438 31.185.831.620 LMPI 540.513.720.495 401.594.186.536 381.140.623.990 20.453.562.546 YPAS 191.136.146.962 348.359.143.634 278.875.339.582 69.483.804.052 JKSW 270.966.547.227 181.158.905.733 205.653.906.365 (24.495.000.632) JPRS 353.951.009.577 427.792.535.324 302.868.416.321 124.924.119.003 KRAS 12.795.803.000.000 14.856.156.000.000 16.913.535.000.000 (2.057.379.000.000) LION 271.366.371.297 207.832.622.837 197.507.850.435 10.324.772.402 TIRA 201.789.482.852 268.977.739.355 238.088.920.308 30.888.819.047
KICI 84.276.874.394 80.789.650.755 83.010.877.783 (2.221.227.028)
IKAI 764.903.018.446 228.717.473.685 225.836.548.312 2.880.925.373
MITI 109.355.092.689 85.140.507.102 68.328.469.105 16.812.037.997
TSPC 3.263.102.915.008 5.134.242.102.154 4.497.931.021.113 636.311.081.041 TCID 994.620.225.969 1.466.938.711.851 1.388.724.644.234 78.214.067.617
Ket PPEt REC t REC t-1 RECt
PSDN 120.264.393.460 48.347.265.523 26.755.158.701 21.592.106.822 TBLA 825.277.552.000 243.686.030.000 238.996.800.000 4.689.230.000 BRPT 10.049.373.000.000 1.168.601.000.000 75.098.500.000 1.093.502.500.000 AKRA 1.324.255.019.000 873.060.468.000 490.082.604.000 382.977.864.000 TPIA 1.069.856.000.000 685.553.000.000 493.488.000.000 192.065.000.000 SOBI 255.130.549.000 152.573.947.000 122.269.408.000 30.304.539.000
DPNS 15.325.057.844 43.464.365.749 43.042.800.037 421.565.712
AMFG 896.905.000.000 272.174.000.000 190.699.191.000 81.474.809.000 DYNA 664.098.973.022 221.625.931.446 196.526.933.908 25.098.997.538 LMPI 172.189.383.126 83.068.205.538 95.001.505.214 (11.933.299.676) INAI 47.214.394.312 215.951.194.828 250.872.829.583 (34.921.634.755)
LION 17.166.383.884 41.069.561.987 27.530.737.324 13.538.824.663
TIRA 74.728.445.958 53.362.429.116 49.594.187.859 3.768.241.257
ASGR 141.512.854.274 105.757.244.909 98.388.962.625 7.368.282.284 ASII 13.005.000.000.000 22.861.000.000.000 22.743.662.000.000 117.338.000.000 AUTO 634.717.000.000 744.712.000.000 594.626.000.000 150.086.000.000 GJTL 3.269.739.000.000 1.581.324.000.000 1.426.588.000.000 154.736.000.000 INTA 46.262.392.862 227.441.984.960 234.290.450.654 (6.848.465.694) SMSM 318.676.623.016 207.857.141.541 203.739.461.419 4.117.680.122 UNTR 5.527.058.000.000 3.010.463.000.000 2.292.040.000.000 718.423.000.000 INDF 9.586.545.000.000 2.760.971.000.000 2.367.831.000.000 393.140.000.000
STTP 325.176.639.144 73.625.013.315 65.001.850.293 8.623.163.022
BUDI 971.180.000.000 165.917.000.000 268.643.000.000 (102.726.000.000) SOBI 350.442.639.000 181.246.577.000 152.573.947.000 28.672.630.000 TPIA 1.019.039.000.000 345.411.000.000 685.553.000.000 (340.142.000.000) DPNS 13.709.494.874 31.264.389.078 43.464.365.749 (12.199.976.671) AMFG 874.547.000.000 175.181.000.000 272.174.000.000 (96.993.000.000) BRNA 199.933.558.336 107.923.816.261 84.191.531.157 23.732.285.104
LMPI 166.689.422.871 88.726.863.130 83.068.205.538 5.658.657.592
INAI 37.888.015.935 254.456.473.042 215.951.194.828 38.505.278.214 LION 18.837.324.480 37.886.995.552 41.069.561.987 (3.182.566.435)
MITI 44.192.185.930 49.913.897.938 39.710.653.987 10.203.243.951
MLPL 2.009.399.000.000 2.792.398.000.000 1.291.590.000.000 1.500.808.000.000 ASII 18.742.000.000.000 25.664.000.000.000 22.861.000.000.000 2.803.000.000.000 AUTO 702.097.000.000 600.414.000.000 744.712.000.000 (144.298.000.000) GJTL 3.618.630.000.000 1.406.104.000.000 1.581.324.000.000 (175.220.000.000) INTA 52.783.058.498 294.066.913.297 245.542.540.790 48.524.372.507 SMSM 358.494.769.438 244.416.752.381 207.857.141.541 36.559.610.840
KONI 24.200.662.119 4.200.696.625 4.341.975.884 (141.279.259)
IGAR 49.756.561.784 103.948.437.488 87.971.906.075 15.976.531.413 LMPI 161.251.671.834 108.146.232.221 88.726.863.130 19.419.369.091 JKSW 47.356.826.124 118.318.238.137 173.197.070.855 (54.878.832.718) JPRS 19.191.931.767 136.621.309.672 141.996.027.843 (5.374.718.171) PICO 219.737.979.541 74.756.008.212 95.729.239.123 (20.973.230.911) NIKL 26.725.023.000 165.032.352.000 254.747.734.000 (89.715.382.000)
KICI 6.377.246.516 17.573.754.584 10.215.718.739 7.358.035.845
IKAI 441.793.904.858 147.900.655.864 123.236.328.862 24.664.327.002 KBLM 238.056.887.055 56.693.695.025 148.743.656.223 (92.049.961.198) VOKS 212.462.042.571 652.648.789.686 454.848.333.717 197.800.455.969 MLPL 2.282.299.000.000 256.502.000.000 879.212.000.000 (622.710.000.000) ASII 20.761.000.000.000 29.661.000.000.000 25.664.000.000.000 3.997.000.000.000 AUTO 696.716.000.000 748.680.000.000 600.414.000.000 148.266.000.000 GJTL 3.609.236.000.000 1.580.754.000.000 1.406.104.000.000 174.650.000.000 PRAS 153.641.418.794 122.042.503.354 203.836.521.631 (81.794.018.277) UNTR 11.835.726.000.000 4.625.552.000.000 3.681.813.000.000 943.739.000.000 INAF 100.990.757.228 180.351.079.358 206.977.709.914 (26.626.630.556) KAEF 402.062.398.262 315.656.828.836 272.551.483.922 43.105.344.914 TCID 399.856.238.388 190.730.397.372 156.614.446.274 34.115.951.098
SKLT 97.002.153.118 38.606.051.231 34.012.795.437 4.593.255.794
STTP 319.075.542.490 112.881.407.246 61.749.014.026 51.132.393.220 TBLA 1.157.020.339.000 236.107.361.000 183.294.984.000 52.812.377.000 ULTJ 941.931.552.988 193.510.727.669 178.089.061.704 15.421.665.965 GGRM 7.406.632.000.000 915.004.000.000 1.038.958.000.000 (123.954.000.000) ARGO 214.647.322.000 51.977.758.000 53.014.883.000 (1.037.125.000) SSTM 391.965.502.624 218.419.273.091 222.636.909.621 (4.217.636.530)
BRPT 9.175.086.000.000 1.092.570.000.000 1.240.390.000.000 (147.820.000.000) AKRA 3.037.892.760.000 1.685.657.862.000 1.411.547.993.000 274.109.869.000 TPIA 1.138.234.000.000 300.025.000.000 378.174.000.000 (78.149.000.000) LTLS 1.025.373.000.000 848.960.000.000 673.322.000.000 175.638.000.000
DPNS 10.738.026.214 16.832.109.760 17.487.721.455 (655.611.695)
APLI 176.591.737.639 44.035.364.163 43.461.694.446 573.669.717
BRNA 246.845.964.857 144.073.170.467 148.526.317.447 (4.453.146.980) LMPI 183.886.160.793 135.214.651.179 108.146.232.221 27.068.418.958
YPAS 105.396.090.565 44.608.309.765 36.425.596.591 8.182.713.174
JKSW 47.215.994.252 176.493.092.910 118.318.238.137 58.174.854.773 JPRS 17.618.852.275 96.926.523.675 136.621.309.672 (39.694.785.997) KRAS 4.389.320.000.000 1.266.411.000.000 1.699.728.000.000 (433.317.000.000) LION 18.208.724.225 34.269.453.326 37.398.531.439 (3.129.078.113)
TIRA 63.687.379.099 56.544.381.149 56.346.449.377 197.931.772
KICI 8.609.278.457 8.850.522.428 17.573.754.584 (8.723.232.156)
IKAI 418.347.946.033 59.779.577.500 147.900.655.864 (88.121.078.364)
MITI 32.892.470.687 13.963.328.268 8.857.613.113 5.105.715.155
Ket 1
NIi,t CFOi,t TACi,t
PSDN (8.465.694.849) 8.742.292.358 (17.207.987.207) TBLA 97.227.232.000 (55.219.176.000) 152.446.408.000 BRPT 44.533.000.000 (55.609.000.000) 100.142.000.000 AKRA 191.208.244.000 220.433.195.000 (29.224.951.000) TPIA 485.774.000.000 609.435.000.000 (123.661.000.000)
SOBI 94.184.632.000 48.692.335.000 45.492.297.000
DPNS 1.377.235.706 5.575.831.917 (4.198.596.211)
AMFG 155.010.000.000 317.570.000.000 (162.560.000.000)
DYNA 772.714.548 96.293.740.389 (95.521.025.841)
LMPI 12.400.202.336 14.710.781.055 (2.310.578.719)
INAI 334.370.529 (1.311.666.268) 1.646.036.797
LION 25.298.384.327 13.321.147.405 11.977.236.922
TIRA 2.523.470.365 18.636.910.006 (16.113.439.641) ASGR 72.074.000.366 121.785.351.893 (49.711.351.527) ASII 6.519.000.000.000 11.244.000.000.000 (4.725.000.000.000) AUTO 454.907.000.000 241.784.000.000 213.123.000.000 GJTL 90.841.000.000 449.548.000.000 (358.707.000.000) INTA 9.513.887.731 33.587.077.080 (24.073.189.349) SMSM 80.324.965.210 105.956.006.338 (25.631.041.128) UNTR 1.493.037.000.000 2.657.778.000.000 (1.164.741.000.000) INDF 1.034.389.000.000 2.684.806.000.000 (1.650.417.000.000)
STTP 4.816.495.973 (9.779.515.730) 14.596.011.703
TPIA (13.755.000.000) (71.496.000.000) 57.741.000.000 DPNS (8.262.368.811) (22.557.801.369) 14.295.432.558 AMFG 228.268.000.000 414.922.000.000 (186.654.000.000)
BRNA 20.764.168.305 15.869.582.296 4.894.586.009
LMPI 2.571.939.722 (9.589.220.981) 12.161.160.703
INAI 1.007.507.925 14.171.890.814 (13.164.382.889)
LION 37.840.393.046 28.539.587.020 9.300.806.026
MITI 2.308.724 1.377.364.263 (1.375.055.539)
MLPL (196.509.000.000) 755.244.000.000 (951.753.000.000) ASII 9.191.000.000.000 10.585.000.000.000 (1.394.000.000.000) AUTO 566.025.000.000 490.003.000.000 76.022.000.000 GJTL (624.788.000.000) 571.092.000.000 (1.195.880.000.000)
INTA 22.943.741.774 17.236.305.172 5.707.436.602
SMSM 91.471.918.506 130.695.243.469 (39.223.324.963)
KONI (2.808.330.745) 3.444.769.719 (6.253.100.464)
TCID 114.854.035.121 101.359.599.478 13.494.435.643 STTP 41.072.367.353 99.952.885.153 (58.880.517.800) GGRM 3.455.702.000.000 3.265.201.000.000 190.501.000.000 BRPT 560.961.000.000 1.048.230.000.000 (487.269.000.000) KBRI 20.154.623.685 (15.795.854.706) 35.950.478.391 AKRA 274.718.650.000 671.152.317.000 (396.433.667.000) TPIA 482.884.000.000 601.240.000.000 (118.356.000.000) DPNS 7.124.377.450 20.281.483.012 (13.157.105.562) APLI 30.142.714.633 39.483.367.398 (9.340.652.765) BRNA 20.260.227.896 27.083.258.750 (6.823.030.854) IGAR 24.740.866.566 29.394.540.274 (4.653.673.708)
LMPI 5.991.716.796 12.909.610.155 (6.917.893.359)
JKSW 6.721.613.437 (4.048.700.079) 10.770.313.516
PICO 12.657.347.594 26.731.596.161 (14.074.248.567) NIKL 41.996.826.000 134.212.835.000 (92.216.009.000)
KICI (5.214.569.732) 989.752.746 (6.204.322.478)
IKAI (35.593.349.295) 6.120.666.863 (41.714.016.158)
KBLM 1.695.130.121 8.175.310.054 (6.480.179.933)
VOKS 53.563.469.865 27.307.165.942 26.256.303.923
MLPL 110.691.000.000 1.246.881.000.000 (1.136.190.000.000) ASII 10.040.000.000.000 11.335.000.000.000 (1.295.000.000.000) AUTO 768.265.000.000 578.745.000.000 189.520.000.000 GJTL 905.330.000.000 1.137.405.000.000 (232.075.000.000)
PRAS (36.216.313.566) 208.243.945 (36.424.557.511)
UNTR 3.817.541.000.000 5.101.022.000.000 (1.283.481.000.000) INAF 2.125.637.967 40.557.994.677 (38.432.356.710) KAEF 62.506.876.510 80.854.083.654 (18.347.207.144) TCID 124.611.778.666 188.221.655.813 (63.609.877.147)
SKLT 4.833.531.934 8.089.259.673 (3.255.727.739)
STTP 42.630.759.100 (13.517.981.904) 56.148.741.004 TBLA 246.663.187.000 380.781.982.000 (134.118.795.000) ULTJ 107.123.243.835 263.881.302.428 (156.758.058.593) GGRM 4.146.282.000.000 2.872.598.000.000 1.273.684.000.000 ARGO (125.015.984.000) (8.368.304.000) (116.647.680.000)
SSTM 9.918.323.868 16.726.584.387 (6.808.260.519)
SRSN 9.830.269.000 7.790.064.000 2.040.205.000
BRPT (558.630.000.000) 773.066.000.000 (1.331.696.000.000) AKRA 310.916.115.000 427.918.661.000 (117.002.546.000) TPIA 348.287.000.000 579.350.000.000 (231.063.000.000) LTLS 86.982.000.000 (147.945.000.000) 234.927.000.000
DPNS 14.749.983.545 15.249.703.610 (499.720.065)
BRNA 34.760.866.434 60.380.243.328 (25.619.376.894) LMPI 2.794.104.212 19.786.335.831 (16.992.231.619) YPAS 21.186.130.131 22.436.196.689 (1.250.066.558)
JKSW 6.776.300.093 (16.847.539.548) 23.623.839.641
JPRS 28.445.580.508 48.826.247.303 (20.380.666.795) KRAS 1.062.683.000.000 848.429.000.000 214.254.000.000
LION 38.631.299.358 32.525.842.443 6.105.456.915
TIRA 3.946.516.223 1.378.528.840 2.567.987.383
KICI 3.259.699.213 7.293.507.199 (4.033.807.986)
IKAI (39.209.332.680) (44.142.634) (39.165.190.046)
MITI 7.058.787.686 13.686.708.330 (6.627.920.644)
KBLM 3.921.611.855 5.654.912.326 (1.733.300.471)
IKBI 4.600.387.412 (36.294.909.196) 40.895.296.608
VOKS 10.066.230.211 114.921.610.808 (104.855.380.597) ASII 14.366.000.000.000 2.907.000.000.000 11.459.000.000.000 GJTL 830.624.000.000 1.010.980.000.000 (180.356.000.000)
INTA 83.081.383.677 70.181.186.764 12.900.196.913
Ket
3
1 1 (1 / TAi,t-1) Hasil 2
2 [( REVt –
RECt) / TAi,t-1] Hasil 3 3 (PPEt / TAi,t-1) Hasil NDAi,t
Ket 4
TACi,t / TAi,t-1 NDAi,t DAi,t
PSDN -0,059732415 0,010408917 -0,070141332 TBLA 0,074394478 0,015383931 0,059010546 BRPT 0,057581333 -0,014286785 0,071868118 AKRA -0,01229313 0,030848764 -0,043141894
TPIA -0,058183774 0,0118223 -0,070006073
SOBI 0,070825562 0,015593494 0,055232068 DPNS -0,02874872 0,005140069 -0,033888789 AMFG -0,099750343 0,009569917 -0,109320261 DYNA -0,084987237 0,006227602 -0,091214839 LMPI -0,004540655 0,004943101 -0,009483755 INAI 0,002960519 -0,000441828 0,003402347
LION 0,063814118 0,00573078 0,058083337
IGAR -0,015218895 0,002791118 -0,018010013 LMPI -0,012351656 0,00371911 -0,016070766 JKSW 0,035859823 0,011032309 0,024827515 JPRS 0,028906423 -0,047686068 0,076592491 PICO -0,023912878 0,00325727 -0,027170148 NIKL -0,116401717 -0,011026828 -0,105374889 KICI -0,071960692 -0,00893374 -0,063026951 IKAI -0,053172801 -0,000862315 -0,052310486 KBLM -0,014114637 -0,012785741 -0,001328896 VOKS 0,022535127 -0,027885639 0,050420766 MLPL -0,099127908 0,007463156 -0,106591064 ASII -0,016039138 -0,000641466 -0,015397672 AUTO 0,047602351 -0,001291178 0,048893528 GJTL -0,026633778 0,000201022 -0,0268348 PRAS -0,065591913 -0,01275761 -0,052834303 UNTR -0,05617545 0,002331954 -0,058507404 INAF -0,039861653 -0,014943494 -0,02491816 KAEF -0,012691146 0,004140824 -0,016831971 TCID -0,069840358 0,006990711 -0,076831069 SKLT -0,016595105 0,009107812 -0,025702917 STTP 0,102326679 0,008663206 0,093663473 TBLA -0,048134393 0,003098636 -0,051233029 ULTJ -0,090470294 0,008151186 -0,09862148
GGRM 0,04677337 0,008818971 0,037954399
BRPT -0,080366638 0,009047119 -0,089413757 AKRA -0,019310313 0,023495474 -0,042805787 TPIA -0,084086662 0,009671979 -0,093758641 LTLS 0,076247026 0,000695027 0,075551999 DPNS -0,003505541 0,001694752 -0,005200293 APLI -0,020538184 0,001547679 -0,022085863 BRNA -0,050508761 0,004621786 -0,055130547 LMPI -0,031437188 0,000469905 -0,031907093 YPAS -0,006540189 0,016086635 -0,022626824 JKSW 0,087183602 -0,013206411 0,100390013 JPRS -0,057580474 0,021078361 -0,078658835 KRAS 0,016744084 -0,004682381 0,021426465 LION 0,022498944 0,002432319 0,020066626 TIRA 0,012726071 0,007791051 0,004935021 KICI -0,047863759 0,003778238 -0,051641996 IKAI -0,051202818 0,006994526 -0,058197344 MITI -0,060609163 0,00571955 -0,066328713 KBLM -0,004885552 0,026140684 -0,031026237 IKBI 0,072774052 0,021576348 0,051197704 VOKS -0,084700295 -0,012271096 -0,072429198
ASII 0,128842564 0,01112032 0,117722245
LAMPIRAN 3
HASIL SPSS
Descriptive Statistics
N Minimum Maximum Mean Std. Deviation
INST 105 ,3199379 ,9645595 ,692460487 ,1527456141
KPMJ 105 ,0000004 ,1642334 ,024640116 ,0386546997
KI 105 ,2000000 1,0000000 ,415689548 ,1219593360
KMA 105 2,0000000 5,0000000 3,085714286 ,3429029273
DER 105 -1,7626886 7,1248462 1,321029098 1,4523345241
ROE 105 -,5899651 ,5368478 ,088179066 ,1503854944
ABDA 105 ,00 ,15 ,0510 ,03443
Valid N (listwise) 105
Coefficientsa
Model
Unstandardized Coefficients
Standardized
Coefficients
t Sig.
B Std. Error Beta
1 (Constant) -,026 ,007 -3,682 ,000
Beta2 ,023 ,020 ,112 1,146 ,254
Coefficientsa
Model
Unstandardized Coefficients
Standardized
Coefficients
t Sig.
B Std. Error Beta
1 (Constant) -,026 ,007 -3,682 ,000
Beta2 ,023 ,020 ,112 1,146 ,254
Beta3 ,009 ,010 ,087 ,886 ,378
a. Dependent Variable: TACdibagiTA
Tests of Normality
Kolmogorov-Smirnova Shapiro-Wilk
Statistic df Sig. Statistic df Sig.
Unstandardized Residual ,062 105 ,200* ,977 105 ,063
a. Lilliefors Significance Correction
Coefficientsa
Model
Unstandardized Coefficients
Standardized
Coefficients
t Sig.
Collinearity Statistics
B Std. Error Beta Tolerance VIF
1 (Constant) ,119 ,039 3,012 ,003
INST -,060 ,022 -,265 -2,684 ,009 ,811 1,233
KPMJ ,089 ,091 ,100 ,978 ,330 ,766 1,305
DD ,000 ,008 -,006 -,060 ,953 ,852 1,174
KI -,023 ,027 -,081 -,851 ,397 ,866 1,155
KMA -,008 ,009 -,077 -,847 ,399 ,954 1,049
KA ,031 ,007 ,441 4,252 ,000 ,736 1,359
DER -,001 ,003 -,049 -,447 ,656 ,662 1,511
ROE -,058 ,023 -,255 -2,584 ,011 ,812 1,232
a. Dependent Variable: ABDA
Model Summaryb
Model R R Square Adjusted R Square Std. Error of the Estimate Durbin-Watson
1 ,489a ,239 ,175 ,03126 2,101
a. Predictors: (Constant), ROE, KI, KMA, INST, DD, KPMJ, KA, DER
Coefficientsa
Model
Unstandardized Coefficients Standardized Coefficients
t Sig.
B Std. Error Beta
1 (Constant) ,054 ,021 2,590 ,011
INST -,020 ,012 -,178 -1,682 ,096
KPMJ ,070 ,048 ,160 1,470 ,145
DD -,008 ,004 -,191 -1,853 ,067
KI -,005 ,014 -,036 -,349 ,728
KMA -,003 ,005 -,070 -,718 ,475
KA ,007 ,004 ,199 1,788 ,077
DER ,000 ,001 -,040 -,337 ,737
ROE ,002 ,012 ,015 ,146 ,884
a. Dependent Variable: ABRES
ANOVAb
Model Sum of Squares df Mean Square F Sig.
1 Regression ,029 8 ,004 3,761 ,001a
Residual ,094 96 ,001
Total ,123 104
a. Predictors: (Constant), ROE, KI, KMA, INST, DD, KPMJ, KA, DER
LAMPIRAN 4
DAFTAR NAMA PERUSAHAAN
Nama Perusahaan Keterangan
PT. Prasidha Aneka Niaga Tbk PSDN
PT. Tunas Baru Lampung Tbk TBLA
PT. Barito Pacific Tbk BRPT
PT. AKR Corporindo Tbk AKRA
PT. Tri Polyta Indonesia Tbk TPIA PT. Sorini Agro Asia Corporindo Tbk SOBI PT. Duta Pertiwi Nusantara Tbk DPNS
PT. Asahimas Flat Glass Tbk AMFG
PT. Dynaplast Tbk DYNA
PT. Langgeng Makmur Industry Tbk LMPI PT. Indal Aluminium Industry Tbk INAI
PT. Lion Metal Works Tbk LION
PT. Tira Austenite Tbk TIRA
PT. Astra Graphia Tbk ASGR
PT. Astra International Tbk ASII
PT. Astra Otoparts Tbk AUTO
PT. Gajah Tunggal Tbk GJTL
PT. Intraco Penta Tbk INTA
PT. Selamat Sempurna Tbk SMSM
PT. United Tractor Tbk UNTR
PT. Indofood Sukses Makmur Tbk INDF
PT. Indo Acidatama Tbk SRSN
PT. AKR Corporindo Tbk AKRA
PT. Budi Acid Jaya Tbk BUDI
PT. Sorini Agro Asia Corporindo Tbk SOBI PT. Tri Polyta Indonesia Tbk TPIA PT. Duta Pertiwi Nusantara Tbk DPNS
PT. Asahimas Flat Glass Tbk AMFG
PT. Berlina Tbk BRNA
PT. Langgeng Makmur Industry Tbk LMPI PT. Indal Aluminium Industry Tbk INAI
PT. Lion Metal Works Tbk LION
PT. Mitra Investindo Tbk MITI
PT. Multipolar Tbk MLPL
PT. Astra International Tbk ASII
PT. Astra Otoparts Tbk AUTO
PT. Gajah Tunggal Tbk GJTL
PT. Intraco Penta Tbk INTA
PT. Selamat Sempurna Tbk SMSM
PT. Perdana Bangun Pusaka Tbk KONI
PT. Mandom Indonesia Tbk TCID
PT. Siantar TOP Tbk STTP
PT. Gudang Garam Tbk GGRM
PT. Barito Pacific Tbk BRPT
PT. Kertas Basuki Rachmat Tbk KBRI
PT. AKR Corporindo Tbk AKRA
PT. Tri Polyta Indonesia Tbk TPIA PT. Duta Pertiwi Nusantara Tbk DPNS
PT. Asiaplast Industri Tbk APLI
PT. Kageo Igar Jaya Tbk IGAR PT. Langgeng Makmur Industry Tbk LMPI PT. Jakarta Kyoei Steel Works Tbk JKSW
PT. Jaya Pari Steel Tbk JPRS
PT. Pelangi Indah Canindo Tbk PICO PT. Pelat Timah Nusantara Tbk NIKL
PT. Kedaung Indah Can Tbk KICI
PT. Intikeramik Alamsari Industri Tbk IKAI
PT. Kabelindo Murni Tbk KBLM
PT. Voksel Electric Tbk VOKS
PT. Multipolar Tbk MLPL
PT. Astra International Tbk ASII
PT. Astra Otoparts Tbk AUTO
PT. Gajah Tunggal Tbk GJTL
PT. Prima Alloy Steel Tbk PRAS
PT. United Tractor Tbk UNTR
PT. Indofarma Tbk INAF
PT. Kimia Farma Tbk KAEF
PT. Mandom Indonesia Tbk TCID
PT. Sekar Laut Tbk SKLT
PT. Siantar TOP Tbk STTP
PT. Tunas Baru Lampung Tbk TBLA
PT. Ultra Jaya Milk Tbk ULTJ
PT. Gudang Garam Tbk GGRM
PT. Argo Pantes Tbk ARGO
PT. Sunson Textile Manufacturer Tbk SSTM
PT. Indo Acidatama Tbk SRSN
PT. Barito Pacific Timber Tbk BRPT
PT. Chandra Asri Petrochemical Tbk TPIA
PT. Lautan Luas Tbk LTLS
PT. Duta Pertiwi Nusantara Tbk DPNS PT. Asiaplast Industries Tbk APLI
PT. Berlina Tbk BRNA
PT. Langgeng Makmur Industry Tbk LMPI PT. Yanaprima Hastapersada Tbk YPAS PT. Jakarta Kyoei Steel Works Tbk JKSW
PT. Jaya Pari Steel Tbk JPRS
PT. Krakatau Steel Tbk KRAS
PT. Lion Metal Works Tbk LION
PT. Tira Austenite Tbk TIRA
PT. Kedaung Indah Can Tbk KICI
PT. Intikeramik Alamasri Industry Tbk IKAI
PT. Mitra Investindo Tbk MITI
PT. Kabelindo Murni Tbk KBLM
PT. Sumi Indo Kabel Tbk IKBI
PT. Voksel Electric Tbk VOKS
PT. Astra International Tbk ASII
PT. Gajah Tunggal Tbk GJTL
PT. Intraco Penta Tbk INTA
PT. Selamat Sempurna Tbk SMSM
PT. Kimia Farma Tbk KAEF
PT. Tempo Scan Pasific Tbk TSPC
