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67
68
Lampiran 1. Daftar Sampel Perusahaan Manufaktur
No
Kode
Perusahaan
Nama Emiten
1 ADES
Akasha Wira International Tbk Tbk
2 AMFG
Asahimas Flat Glass Tbk
3 ARNA
Arwana Citramulia Tbk
4 ASII
Astra International Tbk
5 AUTO
Astra Otoparts Tbk
6 BATA
Sepatu Bata Tbk
7 BTON
Betonjaya Manunggal Tbk
8 BUDI
PT Budi Starch & Sweetener Tbk
9 CEKA
PT Wilmar Cahaya Indonesia Tbk
10 CPIN
Charoen Pokphand Indonesia Tbk
11 CTBN
Citra Tubindo Tbk
12 DLTA
Delta Djakarta Tbk
13 DVLA
Darya-Varia Laboratoria Tbk
14 EKAD
Ekadharma International Tbk
15 GDST
Gunawan Dianjaya Steel Tbk
16 GDYR
Goodyear Indonesia Tbk
17 GJTL
Gajah Tunggal Tbk
18 HMSP
HM Sampoerna Tbk
19 ICBP
Indofood CBP Sukses Makmur Tbk
20 INDF
Indofood Sukses Makmur Tbk
21 INDR
Indorama Synthetics Tbk
22 KAEF
Kimia Farma (Persero) Tbk
23 KLBF
Kalbe Farma Tbk
24 LION
Lion Metal Works Tbk
25 LMSH
Lionmesh Prima Tbk
26 MAIN
Malindo Feedmill Tbk
27 MERK
Merck Tbk
28 MLBI
Multi Bintang Indonesia Tbk
29 ROTI
Nippon Indosari Corpindo Tbk
69
No
Kode
Perusahaan
Nama Emiten
30 SKLT
Sekar Laut Tbk
31 SMCB
Holcim Indonesia Tbk
32 SMGR
Semen Indonesia (Persero) Tbk
33 SMSM
Selamat Sempurna Tbk
34 STTP
Siantar Top Tbk
35 TCID
Mandom Indonesia Tbk
36 TOTO
Surya Toto Indonesia Tbk
37 TRST
Trias Sentosa Tbk
38 TSPC
Tempo Scan Pacific Tbk
39 ULTJ
Ultra Jaya Milk Industry Tbk
40 UNIT
Nusantara Inti Corpora Tbk
41 UNVR
Unilever Indonesia Tbk
42 VOKS
Voksel Electric Tbk
70
Lampiran 2. Data Mentah Sampel
Tahu n
Kode Perusa haan
Pertumbuhan Laba Perbedaan Permanen
2011 ADES 25,868 31,569 31,569 -0.1806 6,904,000 316,048,000 0.0218 2011 AMFG 336,995 330,973 330,973 0.0182 -3,041 2,690,595 -0.0011 2011 ARNA 95,949,405,045 80,114,048,978 80,114,048,978 0.1977 847,511,678 831,507,593,676 0.0010 2011 ASII 21,077 17,004 17,004 0.2395 -8,245 154,319 -0.0534 2011 AUTO 1,101,583 1,225,305 1,225,305 -0.1010 -407,230 6,964,227 -0.0585 2011 BATA 56,615,123 60,975,070 60,975,070 -0.0715 18,437,386 516,649,305 0.0357 2011 BTON 19,105,135,663 8,523,820,521 8,523,820,521 1.2414 -935,045,730 118,715,558,433 -0.0079 2011 BUDI 62,965 46,847 46,847 0.3441 15,646 2,123,285 0.0074 2011 CEKA 96,305,943,766 29,562,060,490 29,562,060,490 2.2578 5,316,471,483 823,360,918,368 0.0065 2011 CPIN 2,362,497 2,219,861 2,219,861 0.0643 14,511 8,848,204 0.0016 2011 CTBN 50,304,827 18,402,203 18,402,203 1.7336 696,785 245,023,880 0.0028 2011 DLTA 151,715,042 146,066,305 146,066,305 0.0387 -26,061,379 696,166,676 -0.0374 2011 DVLA 120,915,340 110,880,522 110,880,522 0.0905 20,083,818 922,945,318 0.0218 2011 EKAD 26,148,879,995 26,213,342,458 26,213,342,458 -0.0025 48,599,130 237,592,308,314 0.0002 2011 GDST 99,674,949,180 171,427,614,845 171,427,614,845 -0.4186 8,364,588,584 977,462,676,010 0.0086 2011 GDYR 2,156,464 7,415,868 7,415,868 -0.7092 764,519 130,802,310 0.0058 2011 GJTL 684,562 830,624 830,624 -0.1758 110,087 11,609,514 0.0095 2011 HMSP 8,064,426 6,422,748 6,422,748 0.2556 279,978 19,329,758 0.0145 2011 ICBP 2,066,365 1,827,909 1,827,909 0.1305 53,717 15,222,857 0.0035 2011 INDF 4,891,673 3,934,808 3,934,808 0.2432 310,159 53,585,933 0.0058 2011 INDR 9,417,371 25,876,910 25,876,910 -0.6361 3,129,691 673,490,588 0.0046 2011 KAEF 171,763,175,754 138,716,458,866 138,716,458,866 0.2382 -338,983,610 1,794,242,423,105 -0.0002 2011 KLBF 1,522,956,820,292 1,343,798,968,422 1,343,798,968,422 0.1333 -50,060,962,320 8,274,554,112,840 -0.0060 2011 LION 52,535,147,701 38,631,299,358 38,631,299,358 0.3599 -8,528,001,596 365,815,749,593 -0.0233 2011 LMSH 10,897,341,682 7,350,536,344 7,350,536,344 0.4825 1,853,557,486 98,019,132,648 0.0189 2011 MAIN 204,966,319 179,906,030 179,906,030 0.1393 9,140,382 1,327,801,184 0.0069 2011 MERK 231,158,647 118,794,278 118,794,278 0.9459 -50,954,139 584,388,578 -0.0872 2011 MLBI 507,382 443,050 443,050 0.1452 13,984 1,220,813 0.0115 2011 ROTI 115,932,533,042 99,775,124,375 99,775,124,375 0.1619 1,113,971,163 759,136,918,500 0.0015 2011 SKLT 5,976,790,919 4,833,843,650 4,833,843,650 0.2364 -3,074,608,733 214,237,879,424 -0.0144 2011 SMCB 1,063,560 830,382 830,382 0.2808 310,184 10,950,501 0.0283 2011 SMGR 3,955,272,512 3,659,114,098 3,659,114,098 0.0809 10,796,538 19,661,602,767 0.0005 2011 SMSM 219,260,485,960 164,849,571,377 164,849,571,377 0.3301 1,189,169,607 1,136,857,942,381 0.0010 2011 STTP 42,675,154,847 42,630,757,200 42,630,757,200 0.0010 -174,910,889 934,765,927,864 -0.0002 2011 TCID 140,038,819,641 131,445,098,783 131,445,098,783 0.0654 11,091,483,514 1,130,865,062,422 0.0098 2011 TOTO 218,124,016,284 193,797,649,353 193,797,649,353 0.1255 6,584,349,860 1,339,570,029,820 0.0049 2011 TRST 144,001,061,809 136,727,109,110 136,727,109,110 0.0532 -324,093,454 2,132,449,783,092 -0.0002 2011 TSPC 586,362,346,430 494,760,795,087 494,760,795,087 0.1851 -213,176,055,000 4,250,374,395,321 -0.0502 2011 ULTJ 101,323,273,593 100,339,358,519 100,339,358,519 0.0098 -24,058,906,722 2,179,181,979,434 -0.0110 2011 UNIT 2,332,444,935 1,599,184,046 1,599,184,046 0.4585 -930,418,316 304,802,980,424 -0.0031 2011 UNVR 4,164,304 3,384,648 3,384,648 0.2304 573,560 10,482,312 0.0547 2011 VOKS 110,621,028,048 10,261,679,872 10,261,679,872 9.7800 20,386,420,197 1,573,039,162,237 0.0130
71
Tahu n Kode Perusa haanPertumbuhan Laba Perbedaan Permanen
2012 ADES 83,376,000 25,868,000 25,868,000 2.2231 5,784,000 389,094,000 0.0149 2012 AMFG 346,609 336,995 336,995 0.0285 1,817 3,115,421 0.0006 2012 ARNA 158,684,349,130 95,949,405,045 95,949,405,045 0.6538 882,858,191 937,359,770,277 0.0009 2012 ASII 22,742 21,077 21,077 0.0790 -7,037 182,274 -0.0386 2012 AUTO 1,135,914 1,101,583 1,101,583 0.0312 -429,170 8,881,642 -0.0483 2012 BATA 69,343,398 56,615,123 56,615,123 0.2248 24,088,687 574,107,994 0.0420 2012 BTON 24,654,012,986 19,105,135,663 19,105,135,663 0.2904 -849,127,452 145,100,528,067 -0.0059 2012 BUDI 5,084 62,965 62,965 -0.9193 11,804 2,299,672 0.0051 2012 CEKA 58,344,237,476 96,305,943,766 96,305,943,766 -0.3942 3,251,117,033 1,027,692,718,5 04 0.0032 2012 CPIN 2,680,872 2,362,497 2,362,497 0.1348 953 12,348,627 0.0001 2012 CTBN 34,528,239 50,304,827 50,304,827 -0.3136 -124,003 268,438,471 -0.0005 2012 DLTA 213,421,077 151,715,042 151,715,042 0.4067 -98,965,276 745,306,835 -0.1328 2012 DVLA 148,909,089 120,915,340 120,915,340 0.2315 -7,285,021 1,074,691,476 -0.0068 2012 EKAD 36,197,747,370 26,148,879,995 26,148,879,995 0.3843 301,756,753 273,893,467,429 0.0011 2012 GDST 46,591,042,719 99,674,949,180 99,674,949,180 -0.5326 1,010,642,025 1,163,971,056,8 42 0.0009 2012 GDYR 6,673,997 2,156,464 2,156,464 2.0949 899,700 123,915,331 0.0073 2012 GJTL 1,132,247 684,562 684,562 0.6540 -85,633 12,869,793 -0.0067 2012 HMSP 9,945,296 8,064,426 8,064,426 0.2332 325,916 26,247,527 0.0124 2012 ICBP 2,282,371 2,066,365 2,066,365 0.1045 61,406 17,819,884 0.0034 2012 INDF 4,779,446 4,891,673 4,891,673 -0.0229 327,796 59,389,405 0.0055 2012 INDR 433,201 9,417,371 9,417,371 -0.9540 12,992,817 686,913,159 0.0189 2012 KAEF 205,763,997,378 171,763,175,754 171,763,175,754 0.1980 -2,737,775,507 2,076,347,580,7 85 -0.0013 2012 KLBF 1,775,098,847,9 32 1,522,956,820,2 92 1,522,956,820,2 92 0.1656 -20,458,013,388 9,417,957,180,9 58 -0.0022 2012 LION 85,373,721,654 52,535,147,701 52,535,147,701 0.6251 -30,935,368,366 433,497,042,140 -0.0714 2012 LMSH 41,282,515,026 10,897,341,682 10,897,341,682 2.7883 -29,918,207,080 128,547,715,366 -0.2327 2012 MAIN 302,421,030 204,966,319 204,966,319 0.4755 10,597,481 1,799,881,575 0.0059 2012 MERK 107,808,155 231,158,647 231,158,647 -0.5336 6,512,010 569,430,851 0.0114 2012 MLBI 453,405 507,382 507,382 -0.1064 8,289 1,152,048 0.0072 2012 ROTI 149,149,548,025 115,932,533,042 115,932,533,042 0.2865 2,780,750,183 1,204,944,681,2 23 0.0023 2012 SKLT 7,962,693,771 5,976,790,919 5,976,790,919 0.3323 -3,176,282,914 249,746,467,756 -0.0127 2012 SMCB 1,350,791 1,063,560 1,063,560 0.2701 211,471 12,168,517 0.0174 2012 SMGR 4,926,639,847 3,955,272,512 3,955,272,512 0.2456 62,371,575 26,579,083,786 0.0023 2012 SMSM 286,929,498,426 219,260,485,960 219,260,485,960 0.3086 878,737,643 1,556,214,342,2 13 0.0006 2012 STTP 74,626,183,474 42,675,154,847 42,675,154,847 0.7487 -109,321,550 1,249,840,835,8 90 -0.0001 2012 TCID 150,373,851,969 140,038,819,641 140,038,819,641 0.0738 8,294,050,664 1,261,572,952,4 61 0.0066 2012 TOTO 235,945,643,357 218,124,016,284 218,124,016,284 0.0817 19,690,758,914 1,522,663,914,3 88 0.0129 2012 TRST 61,453,058,755 144,001,061,809 144,001,061,809 -0.5732 2,033,409,808 2,188,129,039,1 19 0.0009 2012 TSPC 635,176,093,653 586,362,346,430 586,362,346,430 0.0832 -67,129,401,790 4,632,984,970,7 19 -0.0145 2012 ULTJ 353,431,619,485 101,323,273,593 101,323,273,593 2.4882 -11,757,912,713 2,420,793,382,0 29 -0.0049 2012 UNIT 352,726,678 2,332,444,935 2,332,444,935 -0.8488 6,156,698,240 379,900,742,389 0.0162 2012 UNVR 4,839,145 4,164,304 4,164,304 0.1621 409,010 11,984,979 0.0341 2012 VOKS 147,020,574,291 110,621,028,048 110,621,028,048 0.3290 -370,374,168 1,698,078,355,4 71 -0.0002
72
Tahu n Kode Perus ahaanPertumbuhan Laba Perbedaan Permanen
2013 ADES 55,656,000 83,376,000 83,376,000 -0.3325 5,442,000 441,064,000 0.0123 2013 AMF G 338,358 346,609 346,609 -0.0238 355 3,539,393 0.0001 2013 ARN A 237,697,913,883 158,684,349,130 158,684,349,130 0.4979 779,191,632 1,135,244,802,0 60 0.0007 2013 ASII 22,297 22,742 22,742 -0.0196 -9,840 213,994 -0.0460 2013 AUTO 1,058,015 1,135,914 1,135,914 -0.0686 -312,265 12,617,678 -0.0247 2013 BATA 44,373,679 69,343,398 69,343,398 -0.3601 9,980,501 680,685,060 0.0147 2013 BTON 25,638,457,550 24,654,012,986 24,654,012,986 0.0399 -1,693,985,094 176,136,296,407 -0.0096 2013 BUDI 42,886 5,084 5,084 7.4355 20,027 2,382,875 0.0084 2013 CEKA 65,068,958,558 58,344,237,476 58,344,237,476 0.1153 -1,842,359,482 1,069,627,299,7 47 -0.0017 2013 CPIN 2,528,690 2,680,872 2,680,872 -0.0568 63,216 15,722,197 0.0040 2013 CTBN 38,154,719 34,528,239 34,528,239 0.1050 -4,562,541 274,151,287 -0.0166 2013 DLTA 270,498,062 213,421,077 213,421,077 0.2674 -74,420,029 867,040,802 -0.0858 2013 DVLA 125,796,473 148,909,089 148,909,089 -0.1552 -5,471,696 1,190,054,288 -0.0046 2013 EKAD 39,450,652,821 36,197,747,370 36,197,747,370 0.0899 341,218,340 343,601,504,089 0.0010 2013 GDST 91,885,687,801 46,591,042,719 46,591,042,719 0.9722 -2,786,543,875 1,191,496,619,1 52 -0.0023 2013 GDY R 4,634,391 6,673,997 6,673,997 -0.3056 139,306 111,048,164 0.0013 2013 GJTL 120,330 1,132,247 1,132,247 -0.8937 23,619 15,350,754 0.0015 2013 HMSP 10,818,486 9,945,296 9,945,296 0.0878 190,930 27,404,594 0.0070 2013 ICBP 2,235,040 2,282,371 2,282,371 -0.0207 269,757 21,267,470 0.0127 2013 INDF 3,416,635 4,779,446 4,779,446 -0.2851 560,550 78,092,789 0.0072 2013 INDR 1,635,112 433,201 433,201 2.7745 14,212,144 734,920,885 0.0193 2013 KAEF 215,642,329,977 205,763,997,378 205,763,997,378 0.0480 -13,616,118,410 2,471,939,548,8 90 -0.0055 2013 KLBF 1,970,452,449,6 86 1,775,098,847,9 32 1,775,098,847,9 32 0.1101 -30,111,334,111 ############# ## -0.0027 2013 LION 64,761,350,816 85,373,721,654 85,373,721,654 -0.2414 -10,285,971,066 498,567,897,161 -0.0206 2013 LMSH 14,382,899,194 41,282,515,026 41,282,515,026 -0.6516 2,494,388,308 141,697,598,706 0.0176 2013 MAIN 241,632,645 302,421,030 302,421,030 -0.2010 13,761,659 2,214,398,692 0.0062 2013 MER K 175,444,757 107,808,155 107,808,155 0.6274 2,344,190 696,946,318 0.0034 2013 MLBI 1,171,229 453,405 453,405 1.5832 25,174 1,782,148 0.0141 2013 ROTI 158,015,270,921 149,149,548,025 149,149,548,025 0.0594 353,628,804 1,822,689,047,1 08 0.0002 2013 SKLT 11,440,014,188 7,962,693,771 7,962,693,771 0.4367 -4,679,503,504 301,989,488,699 -0.0155 2013 SMCB 952,305 1,350,791 1,350,791 -0.2950 221,972 14,894,990 0.0149 2013 SMG R 5,354,298,521 4,926,639,847 4,926,639,847 0.0868 111,298,424 30,792,884,092 0.0036 2013 SMS M 350,777,803,941 286,929,498,426 286,929,498,426 0.2225 -31,078,515,140 1,701,103,245,1 76 -0.0183 2013 STTP 114,437,068,803 74,626,183,474 74,626,183,474 0.5335 -720,143,667 1,470,059,394,8 92 -0.0005 2013 TCID 160,148,465,833 150,373,851,969 150,373,851,969 0.0650 14,299,242,822 1,465,952,460,7 52 0.0098 2013 TOTO 236,557,513,162 235,945,643,357 235,945,643,357 0.0026 14,245,075,433 1,746,177,682,5 68 0.0082 2013 TRST 32,965,552,359 61,453,058,755 61,453,058,755 -0.4636 3,698,117,615 3,260,919,505,1 92 0.0011 2013 TSPC 638,535,108,795 635,176,093,653 635,176,093,653 0.0053 -327,845,532,900 5,407,957,915,8 05 -0.0606 2013 ULTJ 325,127,420,664 353,431,619,485 353,431,619,485 -0.0801 7,754,079,774 2,811,620,982,1 42 0.0028 2013 UNIT 831,855,726 352,726,678 352,726,678 1.3584 8,609,381,765 459,118,935,528 0.0188 2013 UNV R 5,352,625 4,839,145 4,839,145 0.1061 654,770 13,348,188 0.0491 2013 VOKS 39,092,753,172 147,020,574,291 147,020,574,291 -0.7341 1,706,250,794 1,955,830,321,0 70 0.0009
73
Tahun Kode Perusa haan
Perbedaan Temporer Return Of Asset Ukuran Perusahaan
2011 ADES -5,353,000 316,048,000 -0.02 25,868,000 316,048,000 0.08 316,048,000 8.50 2011 AMFG 20,529 2,690,595 0.01 336,995 2,690,595 0.13 2,690,595,000 9.43 2011 ARNA -598,802,139 831,507,593,676 0.00 95,949,405,045 831,507,593,676 0.12 831,507,593,676 11.92 2011 ASII 854 154,319 0.01 21,077 154,319 0.14 154,319,000,000 11.19 2011 AUTO 134,251 6,964,227 0.02 1,101,583 6,964,227 0.16 6,964,227,000 9.84 2011 BATA -5,324,893 516,649,305 -0.01 56,615,123 516,649,305 0.11 516,649,305 8.71 2011 BTON -610,318,585 118,715,558,433 -0.01 19,105,135,663 118,715,558,433 0.16 118,715,558,433 11.07 2011 BUDI -48,557 2,123,285 -0.02 62,965 2,123,285 0.03 2,123,285,000 9.33 2011 CEKA -5,598,783,256 823,360,918,368 -0.01 96,305,943,766 823,360,918,368 0.12 823,360,918,368 11.92 2011 CPIN -9,426 8,848,204 0.00 2,362,497 8,848,204 0.27 8,848,204,000 9.95 2011 CTBN 1,057,680 245,023,880 0.00 50,304,827 245,023,880 0.21 245,023,880,000 11.39 2011 DLTA 7,994,060 696,166,676 0.01 151,715,042 696,166,676 0.22 696,166,676 8.84 2011 DVLA 11,727,483 922,945,318 0.01 120,915,340 922,945,318 0.13 922,945,318 8.97 2011 EKAD 1,035,095,917 237,592,308,314 0.00 26,148,879,995 237,592,308,314 0.11 237,592,308,314 11.38 2011 GDST -10,818,932,830 977,462,676,010 -0.01 99,674,949,180 977,462,676,010 0.10 977,462,676,010 11.99 2011 GDYR -2,192,154 130,802,310 -0.02 2,156,464 130,802,310 0.02 130,802,310,000 11.12 2011 GJTL 65,593 11,609,514 0.01 684,562 11,609,514 0.06 11,609,514,000 10.06 2011 HMSP 159,621 19,329,758 0.01 8,064,426 19,329,758 0.42 19,329,758,000 10.29 2011 ICBP 109,810 15,222,857 0.01 2,066,365 15,222,857 0.14 15,222,857,000 10.18 2011 INDF -36,066 53,585,933 0.00 4,891,673 53,585,933 0.09 53,585,933,000 10.73 2011 INDR -5,472,329 673,490,588 -0.01 9,417,371 673,490,588 0.01 673,490,588,000 11.83 2011 KAEF 1,115,030,205 1,794,242,423,10 5 0.00 171,763,175,754 1,794,242,423,105 0.10 1,794,242,423,105 12.25 2011 KLBF 13,868,013,411 8,274,554,112,84 0 0.00 1,522,956,820,29 2 8,274,554,112,840 0.18 8,274,554,112,840 12.92 2011 LION 2,266,380,136 365,815,749,593 0.01 52,535,147,701 365,815,749,593 0.14 365,815,749,593 11.56 2011 LMSH 1,105,978,264 98,019,132,648 0.01 10,897,341,682 98,019,132,648 0.11 98,019,132,648 10.99 2011 MAIN -4,120,897 1,327,801,184 0.00 204,966,319 1,327,801,184 0.15 1,327,801,184 9.12 2011 MERK 8,161,488 584,388,578 0.01 231,158,647 584,388,578 0.40 584,388,578 8.77 2011 MLBI -10,304 1,220,813 -0.01 507,382 1,220,813 0.42 1,220,813,000 9.09 2011 ROTI 12,161,350,980 759,136,918,500 0.02 115,932,533,042 759,136,918,500 0.15 759,136,918,500 11.88 2011 SKLT 450,106,679 214,237,879,424 0.00 5,976,790,919 214,237,879,424 0.03 214,237,879,424 11.33 2011 SMCB 44,067 10,950,501 0.00 1,063,560 10,950,501 0.10 10,950,501,000 10.04 2011 SMGR 32,432,265 19,661,602,767 0.00 3,955,272,512 19,661,602,767 0.20 19,661,602,767 10.29 2011 SMSM 8,365,917,425 1,136,857,942,38 1 0.01 219,260,485,960 1,136,857,942,381 0.19 1,136,857,942,381 12.06 2011 STTP -3,119,674,927 934,765,927,864 0.00 42,675,154,847 934,765,927,864 0.05 934,765,927,864 11.97 2011 TCID 6,751,260,065 1,130,865,062,42 2 0.01 140,038,819,641 1,130,865,062,422 0.12 1,130,865,062,422 12.05 2011 TOTO 28,402,370,186 1,339,570,029,82 0 0.02 218,124,016,284 1,339,570,029,820 0.16 1,339,570,029,820 12.13 2011 TRST -16,785,920,440 2,132,449,783,09 2 -0.01 144,001,061,809 2,132,449,783,092 0.07 2,132,449,783,092 12.33 2011 TSPC -1,622,497,063 4,250,374,395,32 1 0.00 586,362,346,430 4,250,374,395,321 0.14 4,250,374,395,321 12.63 2011 ULTJ 19,001,968,227 2,179,181,979,43 4 0.01 101,323,273,593 2,179,181,979,434 0.05 2,179,181,979,434 12.34 2011 UNIT -10,612,519 304,802,980,424 0.00 2,332,444,935 304,802,980,424 0.01 304,802,980,424 11.48 2011 UNVR -97,596 10,482,312 -0.01 4,164,304 10,482,312 0.40 10,482,312,000 10.02 2011 VOKS -593,078,455 1,573,039,162,23 7 0.00 110,621,028,048 1,573,039,162,237 0.07 1,573,039,162,237 12.20
74
Tahun Kode Perusa haan
Perbedaan Temporer Return Of Asset Ukuran Perusahaan
2012 ADES 27,170,000 389,094,000 0.07 83,376,000 389,094,000 0.21 389,094,000 8.59 2012 AMFG 34,311 3,115,421 0.01 346,609 3,115,421 0.11 3,115,421,000 9.49 2012 ARNA 1,493,179,630 937,359,770,277 0.00 158,684,349,130 937,359,770,277 0.17 937,359,770,277 11.97 2012 ASII 939 182,274 0.01 22,742 182,274 0.12 182,274,000,000 11.26 2012 AUTO 225,028 8,881,642 0.03 1,135,914 8,881,642 0.13 8,881,642,000 9.95 2012 BATA -6,775,999 574,107,994 -0.01 69,343,398 574,107,994 0.12 574,107,994 8.76 2012 BTON -582,795,219 145,100,528,067 0.00 24,654,012,986 145,100,528,067 0.17 145,100,528,067 11.16 2012 BUDI 43,163 2,299,672 0.02 5,084 2,299,672 0.00 2,299,672,000 9.36 2012 CEKA -692,707,538 1,027,692,718,50 4 0.00 58,344,237,476 1,027,692,718,504 0.06 1,027,692,718,504 12.01 2012 CPIN -9,275 12,348,627 0.00 2,680,872 12,348,627 0.22 12,348,627,000 10.09 2012 CTBN 7,888,455 268,438,471 0.03 34,528,239 268,438,471 0.13 268,438,471,000 11.43 2012 DLTA 16,934,639 745,306,835 0.02 213,421,077 745,306,835 0.29 745,306,835 8.87 2012 DVLA -4,252,188 1,074,691,476 0.00 148,909,089 1,074,691,476 0.14 1,074,691,476 9.03 2012 EKAD 1,418,729,943 273,893,467,429 0.01 36,197,747,370 273,893,467,429 0.13 273,893,467,429 11.44 2012 GDST -7,393,989,021 1,163,971,056,84 2 -0.01 46,591,042,719 1,163,971,056,842 0.04 1,163,971,056,842 12.07 2012 GDYR 2,333,772 123,915,331 0.02 6,673,997 123,915,331 0.05 123,915,331,000 11.09 2012 GJTL 47,094 12,869,793 0.00 1,132,247 12,869,793 0.09 12,869,793,000 10.11 2012 HMSP 57,927 26,247,527 0.00 9,945,296 26,247,527 0.38 26,247,527,000 10.42 2012 ICBP 166,253 17,819,884 0.01 2,282,371 17,819,884 0.13 17,819,884,000 10.25 2012 INDF 100,623 59,389,405 0.00 4,779,446 59,389,405 0.08 59,389,405,000 10.77 2012 INDR 6,879,149 686,913,159 0.01 433,201 686,913,159 0.00 686,913,159,000 11.84 2012 KAEF 602,219,427 2,076,347,580,78 5 0.00 205,763,997,378 2,076,347,580,785 0.10 2,076,347,580,785 12.32 2012 KLBF 12,389,257,911 9,417,957,180,95 8 0.00 1,775,098,847,93 2 9,417,957,180,958 0.19 9,417,957,180,958 12.97 2012 LION 3,697,998,096 433,497,042,140 0.01 85,373,721,654 433,497,042,140 0.20 433,497,042,140 11.64 2012 LMSH -300,079,589 128,547,715,366 0.00 41,282,515,026 128,547,715,366 0.32 128,547,715,366 11.11 2012 MAIN 27,599,834 1,799,881,575 0.02 302,421,030 1,799,881,575 0.17 1,799,881,575 9.26 2012 MERK 4,260,728 569,430,851 0.01 107,808,155 569,430,851 0.19 569,430,851 8.76 2012 MLBI 27,760 1,152,048 0.02 453,405 1,152,048 0.39 1,152,048,000 9.06 2012 ROTI -21,411,119,944 1,204,944,681,22 3 -0.02 149,149,548,025 1,204,944,681,223 0.12 1,204,944,681,223 12.08 2012 SKLT 1,877,822,585 249,746,467,756 0.01 7,962,693,771 249,746,467,756 0.03 249,746,467,756 11.40 2012 SMCB 150,896 12,168,517 0.01 1,350,791 12,168,517 0.11 12,168,517,000 10.09 2012 SMGR 121,973,184 26,579,083,786 0.00 4,926,639,847 26,579,083,786 0.19 26,579,083,786 10.42 2012 SMSM 10,987,190,100 1,556,214,342,21 3 0.01 286,929,498,426 1,556,214,342,213 0.18 1,556,214,342,213 12.19 2012 STTP -69,475,971 1,249,840,835,89 0 0.00 74,626,183,474 1,249,840,835,890 0.06 1,249,840,835,890 12.10 2012 TCID 37,662,485,764 1,261,572,952,46 1 0.03 150,373,851,969 1,261,572,952,461 0.12 1,261,572,952,461 12.10 2012 TOTO 33,795,892,025 1,522,663,914,38 8 0.02 235,945,643,357 1,522,663,914,388 0.15 1,522,663,914,388 12.18 2012 TRST 26,303,872,730 2,188,129,039,11 9 0.01 61,453,058,755 2,188,129,039,119 0.03 2,188,129,039,119 12.34 2012 TSPC 6,307,962,993 4,632,984,970,71 9 0.00 635,176,093,653 4,632,984,970,719 0.14 4,632,984,970,719 12.67 2012 ULTJ 30,916,881,097 2,420,793,382,02 9 0.01 353,431,619,485 2,420,793,382,029 0.15 2,420,793,382,029 12.38 2012 UNIT 353,782,834 379,900,742,389 0.00 352,726,678 379,900,742,389 0.00 379,900,742,389 11.58 2012 UNVR -339,349 11,984,979 -0.03 4,839,145 11,984,979 0.40 11,984,979,000 10.08 2012 VOKS -4,387,821,174 1,698,078,355,47 1 0.00 147,020,574,291 1,698,078,355,471 0.09 1,698,078,355,471 12.23
75
Tahun Kode Perusa haan
Perbedaan Temporer Return Of Asset Ukuran Perusahaan
2013 ADES 5,083,000 441,064,000 0.01 55,656,000 441,064,000 0.13 441,064,000 8.64 2013 AMFG 18,164 3,539,393 0.01 338,358 3,539,393 0.10 3,539,393,000 9.55 2013 ARNA 1,840,357,226 1,135,244,802,06 0 0.00 237,697,913,883 1,135,244,802,060 0.21 1,135,244,802,060 12.06 2013 ASII 660 213,994 0.00 22,297 213,994 0.10 213,994,000,000 11.33 2013 AUTO 99,464 12,617,678 0.01 1,058,015 12,617,678 0.08 12,617,678,000 10.10 2013 BATA -15,174,699 680,685,060 -0.02 44,373,679 680,685,060 0.07 680,685,060 8.83 2013 BTON -277,648,648 176,136,296,407 0.00 25,638,457,550 176,136,296,407 0.15 176,136,296,407 11.25 2013 BUDI -61,737 2,382,875 -0.03 42,886 2,382,875 0.02 2,382,875,000 9.38 2013 CEKA -6,426,581,506 1,069,627,299,74 7 -0.01 65,068,958,558 1,069,627,299,747 0.06 1,069,627,299,747 12.03 2013 CPIN -10,158 15,722,197 0.00 2,528,690 15,722,197 0.16 15,722,197,000 10.20 2013 CTBN 4,523,620 274,151,287 0.02 38,154,719 274,151,287 0.14 274,151,287,000 11.44 2013 DLTA 22,034,825 867,040,802 0.03 270,498,062 867,040,802 0.31 867,040,802 8.94 2013 DVLA -1,225,828 1,190,054,288 0.00 125,796,473 1,190,054,288 0.11 1,190,054,288 9.08 2013 EKAD 1,528,750,789 343,601,504,089 0.00 39,450,652,821 343,601,504,089 0.11 343,601,504,089 11.54 2013 GDST -5,724,783,120 1,191,496,619,15 2 0.00 91,885,687,801 1,191,496,619,152 0.08 1,191,496,619,152 12.08 2013 GDYR 958,928 111,048,164 0.01 4,634,391 111,048,164 0.04 111,048,164,000 11.05 2013 GJTL 9,505 15,350,754 0.00 120,330 15,350,754 0.01 15,350,754,000 10.19 2013 HMSP -29,847 27,404,594 0.00 10,818,486 27,404,594 0.39 27,404,594,000 10.44 2013 ICBP 171,913 21,267,470 0.01 2,235,040 21,267,470 0.11 21,267,470,000 10.33 2013 INDF 77,490 78,092,789 0.00 3,416,635 78,092,789 0.04 78,092,789,000 10.89 2013 INDR 6,592,613 734,920,885 0.01 1,635,112 734,920,885 0.00 734,920,885,000 11.87 2013 KAEF 9,392,711,237 2,471,939,548,89 0 0.00 215,642,329,977 2,471,939,548,890 0.09 2,471,939,548,890 12.39 2013 KLBF 4,590,597,371 11,315,061,275,0 26 0.00 1,970,452,449,6 86 11,315,061,275,026 0.17 ############### 13.05 2013 LION 4,141,040,410 498,567,897,161 0.01 64,761,350,816 498,567,897,161 0.13 498,567,897,161 11.70 2013 LMSH -299,104,051 141,697,598,706 0.00 14,382,899,194 141,697,598,706 0.10 141,697,598,706 11.15 2013 MAIN 15,603,273 2,214,398,692 0.01 241,632,645 2,214,398,692 0.11 2,214,398,692 9.35 2013 MERK 14,732,193 696,946,318 0.02 175,444,757 696,946,318 0.25 696,946,318 8.84 2013 MLBI -156,979 1,782,148 -0.09 1,171,229 1,782,148 0.66 1,782,148,000 9.25 2013 ROTI 6,979,801,534 1,822,689,047,10 8 0.00 158,015,270,921 1,822,689,047,108 0.09 1,822,689,047,108 12.26 2013 SKLT 1,674,966,205 301,989,488,699 0.01 11,440,014,188 301,989,488,699 0.04 301,989,488,699 11.48 2013 SMCB 89,080 14,894,990 0.01 952,305 14,894,990 0.06 14,894,990,000 10.17 2013 SMGR -176,809,575 30,792,884,092 -0.01 5,354,298,521 30,792,884,092 0.17 30,792,884,092 10.49 2013 SMSM 4,242,332,739 1,701,103,245,17 6 0.00 350,777,803,941 1,701,103,245,176 0.21 1,701,103,245,176 12.23 2013 STTP 6,158,515,521 1,470,059,394,89 2 0.00 114,437,068,803 1,470,059,394,892 0.08 1,470,059,394,892 12.17 2013 TCID 15,292,946,683 1,465,952,460,75 2 0.01 160,148,465,833 1,465,952,460,752 0.11 1,465,952,460,752 12.17 2013 TOTO 33,068,653,794 1,746,177,682,56 8 0.02 236,557,513,162 1,746,177,682,568 0.14 1,746,177,682,568 12.24 2013 TRST 25,752,166,790 3,260,919,505,19 2 0.01 32,965,552,359 3,260,919,505,192 0.01 3,260,919,505,192 12.51 2013 TSPC 2,605,594,549 5,407,957,915,80 5 0.00 638,535,108,795 5,407,957,915,805 0.12 5,407,957,915,805 12.73 2013 ULTJ 42,900,045,948 2,811,620,982,14 2 0.02 325,127,420,664 2,811,620,982,142 0.12 2,811,620,982,142 12.45 2013 UNIT 627,427,229 459,118,935,528 0.00 831,855,726 459,118,935,528 0.00 459,118,935,528 11.66 2013 UNVR -228,205 13,348,188 -0.02 5,352,625 13,348,188 0.40 13,348,188,000 10.13 2013 VOKS -11,460,237,118 1,955,830,321,07 0 -0.01 39,092,753,172 1,955,830,321,070 0.02 1,955,830,321,070 12.29
