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DAFTAR PUSTAKA. Agus R Sartono Manajemen Keuangan, Edisi ketiga, BPFE, Algifari Analisis Teori Regresi:Teori Kasus Dan Solusi, BPFE,

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DAFTAR PUSTAKA

Agus R Sartono. 1998. Manajemen Keuangan, Edisi ketiga, BPFE, Yogyakarta.

Algifari. 2000. Analisis Teori Regresi:Teori Kasus Dan Solusi, BPFE, Yogyakarta.

Bambang Riyanto. 1995. Dasar-dasar pembelanjaan perusahaan, Edisi Keempat, BPFE, Yogyakarta.

Brigham, Houston. 2001. Manajemen Keuangan, Edisi Kedelapan, Penerbit Erlangga, Jakarta.

Dian Meriewaty dan Astuti Yuli Setyani. 2005. Analisis Rasio Keuangan Terhadap Perubahan Kinerja Pada perusahaan di Industri Food and Beverage Yang Terdaftar di BEJ, SNA VIII, Solo.

Duwi Priyanto. 2008. Mandiri Belajar SPSS , Mediakom, Yogyakarta.

Hamongan Siallagan dan Mas’ud Machfoedz. 2006. Mekanisme Corporate Governace, Kualitas Laba dan Nilai Perusahaan, Simposium Nasional Akuntansi IX, Padang.

Hanafi dan Abdul Halim. 1995. Analisa Laporan Keuangan, YKPN, Yogyakarta. Helfert, A. Erich. 1993. Analisis Laporan Keuangan, Erlangga, Jakarta.

Ikatan Akuntan Indonesia. 2009. Standar Akuntansi Keuangan (SAK) Per 1 Juli 2009, Salemba Empat, Jakarta.

Imam Ghozali. 2001. Aplikasi Analisis Multivariate Dengan Program SPSS, BP-UNDIP, Semarang.

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____________. 2004. Aplikasi Analisis Multivariate Dengan Program SPSS, Edisi revisi, BP-UNDIP, Semarang.

____________. 2006. Aplikasi Analisis Multivariate Dengan Program SPSS, Edisi Keempat, BP-UNDIP, Semarang.

Indriantono dan Bambang Supomo. 2002. Metodologi Penelitian Bisnis Untuk Akuntansi dan Manajemen, BPFE, Yogyakarta.

Iwan Triyuwono dan Eko B. Subiyantoro. 2004. Laba Humanis, Bayumedia Publishing, Malang.

Kasmir. 2008. Manajemen Perbankan, Edisi revisi 2, Raja Grafindo Persada, Jakarta.

Kuswadi. 2005. Meningkatkan Laba Melalui Pendekatan Akuntansi Keuangan dan Akuntansi Biaya, PT. Elex Computindo, Jakarta.

Maurin Sitorus. 2005. Peranan Rasio Keuangan Sebagai Salah Satu Alat Dalam Memprediksi Laba Perusahaan Pada Bisnis Jasa Dan Manufaktur, Makalah Penelitian-Universitas Persada Indonesia YAI, Jakarta.

Moeljadi. 2006. Manajemen Keuangan Pendekatan Kuantitatif dan Kualitatif. Edisi Pertama, Bayumedia Publishing, Malang.

Munawir. 2001. Analisis Laporan Keuangan, Liberty, Yogyakarta.

Nur Fitriana. 2005. Pengaruh Beban Pajak, Rasio Leverage dan Rasio Likuiditas Terhadap Return on Assets, Skripsi FEIS UIN Syarif Hidayatullah, Jakarta.

Rahmat Febrianto dan Erna Widiastuty. 2005. Tiga Angka Laba Akuntansi: Mana Yang Lebih Bermakna Bagi Investor, SNA VIII, Solo.

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Singgih Santoso. 2000. Statistik Parameter, PT. Elex Media Komputindo, Jakarta. Sofyan Syafri Harahap. 1995. Teori Akuntansi Laporan Keuangan, PT. Bumi

Aksara, Jakarta.

___________________. 2009. Analisis Kritis Atas Laporan Keuangan, PT. Raja Grafindo Persada, Jakarta,

Sofyan Yamin dan Heri Kurniawan. 2009. SPSS Complete:Teknik Analisis Statistik Terlengkap Dengan Software SPSS, Penerbit Salemba Infotek, Jakarta.

Suad Husnan. 1996. Manajemen Keuangan, BPFE, Yogyakarta.

Suad Husnan dan Pudjiastuti. 2002. Dasar-Dasar Manajemen Keuangan, UPP AMP YKPN, Yogyakarta.

Warsidi dan Bambang Agus Pramuka. 2000. Evaluasi Kegunaan Rasio Keuangan Dalam Memprediksi Perubahan Laba di Masa Yang Akan Datang, Jurnal Akuntansi, Manajemen dan Ekonomi, Vol. 2 No.1, Purwokerto.

Weston, J. Fred dan Thomas, E. Copeland (terjemahan Jaka Wasana dan Kirbrandoko). 1998. Manajemen Keuangan, Edisi Kedelapan, Erlangga, Jakarta.

Yuni Nurmala Sari. 2007. Pengaruh Current Ratio, Debt to Equity Ratio, dan Total Assets Turnover Terhadap Perubahan Laba Pada Perusahaan Manufaktur di Bursa Efek Jakarta, Skripsi UNNES, Semarang.

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Lampiran 1: Data Klasifikasi Perusahaan yang Menjadi Sampel Penelitian

No Nama Perusahaan Jenis Industri

1 PT. Astra International, Tbk. Automotive and Components 2 PT. Astra Otoparts, Tbk. Automotive and Components 3 PT. Goodyear Indonesia, Tbk. Automotive and Components 4 PT. Multi Prima Sejahtera, Tbk. Automotive and Components 5 PT. Multistrada Arah Sarana, Tbk. Automotive and Components

6 PT. Nipress, Tbk. Automotive and Components

7 PT. Selamat Sempurna, Tbk. Automotive and Components

8 PT. Malindo Feedmill, Tbk. Animal Feed

9 PT. Sierad Produce, Tbk. Animal Feed

10 PT. Kabelindo Murni, Tbk. Cable

11 PT. Sumi Indo Kabel, Tbk. Cable

12 PT. Holcim Indonesia, Tbk. Cement

13 PT. Indocement Tunggal Prakarsa, Tbk. Cement 14 PT. Semen Gresik (Persero), Tbk. Cement

15 PT. Arwana Citramulia, Tbk. Ceramics, Glass, Porcelain 16 PT. Surya Toto Indonesia, Tbk. Ceramics, Glass, Porcelain

17 PT. Budi Acid Jaya, Tbk. Chemicals

18 PT. Ekadharma International, Tbk. Chemicals

19 PT. Indo Acidatama, Tbk. Chemicals

20 PT. Sorini Agro Asia Corporinndo, Tbk. Chemicals

21 PT. Unggul Indah Cahaya, Tbk. Chemicals

22 PT. Mandom Indonesia, Tbk. Cosmetics and Household 23 PT. Mustika Ratu, Tbk. Cosmetics and Household 24 PT. Unilever Indonesia, Tbk. Cosmetics and Household 25 PT. Aqua Golden Mississippi, Tbk. Food and Beverages

26 PT. Cahaya Kalbar, Tbk. Food and Beverages

27 PT. Delta Djakarta, Tbk. Food and Beverages 28 PT. ndofood Sukses Makmur, Tbk. Food and Beverages

29 PT. Mayora Indah, Tbk. Food and Beverages

30 PT. Multi Bintang Indonesia, Tbk. Food and Beverages

31 PT. Sekar Laut, Tbk. Food and Beverages

32 PT. Siantar TOP, Tbk. Food and Beverages

33 PT. Tiga Pilar Sejahtera Food, Tbk. Food and Beverages 34 PT. Ultra Jaya Milk, Tbk. Food and Beverages

35 PT. Sepatu Bata, Tbk. Footwear

36 PT. Kedaung Setia Industrial, Tbk. Houseware 37 PT. Langgeng Makmur Industri, Tbk.] Houseware

38 PT. Betonjaya Manunggal, Tbk. Metal and Allied Products 39 PT. Citra Tubindo, Tbk. Metal and Allied Products 40 PT. Jaya Pari Steel, Tbk. Metal and Allied Products 41 PT. Lion Metal Works, Tbk. Metal and Allied Products 42 PT. Lion Mesh Prima, Tbk. Metal and Allied Products

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43 Pelangi Indah Canindo, Tbk. Metal and Allied Products 44 PT. Taisho Pharmaceutical I, Tbk. Pharmaceuticals 45 PT. Taisho Pharmaceutical I, Tbk. (PS) Pharmaceuticals 46 PT. Darya-Varia Laboratoria, Tbk. Pharmaceuticals

47 PT. Kalbe Farma, Tbk. Pharmaceuticals

48 PT. Kimia Farma (Persero), Tbk. Pharmaceuticals

49 PT. Merck, Tbk. Pharmaceuticals

50 PT. Pyridam Farma, Tbk. Pharmaceuticals

51 PT. Schering Plough Indonesia, Tbk. Pharmaceuticals 52 PT. Tempo Scan Pacific, Tbk. Pharmaceuticals

53 PT. Dynaplast, Tbk. Plastics and Packaging

54 PT. Kageo Igar Jaya, Tbk. Plastics and Packaging 55 PT. Trias Sentosa, Tbk. Plastics and Packaging 56 PT. Fajar Surya Wisesa, Tbk. Pulp and Paper 57 PT. Indorama Syntetics, Tbk. Textile, Garment

58 PT. Roda Vivatex, Tbk. Textile, Garment

59 PT. Bentoel International Investama , Tbk. Tobacco Manufacturers 60 PT. HM Sampoerna, Tbk. Tobacco Manufacturers

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Lampiran 2 : Data current ratio

No. Nama Perusahaan Tahun 2008 Tahun 2007

1 PT. Aqua Golden Mississippi, Tbk. 7.82 7.09

2 PT. Arwana Citramulia, Tbk. 0.76 0.77

3 PT. Astra International, Tbk. 1.32 1.32

4 PT. Astra Otoparts, Tbk. 2.13 2.20

5 PT. Bentoel International Investama, Tbk. 2.48 3.53

6 PT. Betonjaya Manunggal, Tbk. 4.32 3.15

7 PT. Budi Acid Jaya, Tbk. 1.05 1.61

8 PT. Cahaya Kalbar, Tbk. 7.35 1.36 9 PT. Citra Tubindo, Tbk. 1.49 1.54 10 PT. Darya-Varia Laboratoria, Tbk. 4.13 5.36 11 PT. Delta Djakarta, Tbk. 3.79 4.17 12 PT. Dynaplast, Tbk. 0.82 0.99 13 PT. Ekadharma International, Tbk. 2.59 3.07

14 PT. Fajar Surya Wisesa, Tbk. 2.08 1.92

15 PT. Goodyear Indonesia, Tbk. 1.49 1.35

16 PT. HM Sampoerna, Tbk. 1.44 1.78

17 PT. Holcim Indonesia, Tbk. 1.65 1.33

18 PT. Indo Acidatama, Tbk. 1.37 1.49

19 PT. Indocement Tunggal Prakarsa, Tbk. 1.79 2.89 20 PT. Indofood Sukses Makmur, Tbk. 0.88 0.92

21 PT. Indorama Syntetics, Tbk. 1.05 1.18

22 PT. Jaya Pari Steel, Tbk. 3.04 5.85

23 PT. Kabelindo Murni, Tbk. 1.04 1.05

24 PT. Kageo Igar Jaya, Tbk. 4.07 3.06

25 PT. Kalbe Farma, Tbk. 3.33 4.98

26 PT. Kedaung Setia Industrial, Tbk. 1.20 1.24 27 PT. Kimia Farma (Persero), Tbk. 2.11 2.06 28 PT. Langgeng Makmur Industri, Tbk. 2.35 2.90

29 PT. Lion Mesh Prima, Tbk. 2.75 1.85

30 PT. Lion Metal Works, Tbk. 5.69 5.41

31 PT. Malindo Feedmill, Tbk. 1.17 0.84

32 PT. Mandom Indonesia, Tbk. 8.10 17.61

33 PT. Mayora Indah, Tbk. 2.19 1.88

34 PT. Merck, Tbk. 7.77 6.17

35 PT. Multi Bintang Indonesia, Tbk. 0.94 0.59 36 PT. Multi Prima Sejahtera, Tbk. 1.30 1.70 37 PT. Multistrada Arah Sarana, Tbk. 0.89 1.32

38 PT. Mustika Ratu, Tbk. 6.31 7.68

39 PT. Nipress, Tbk. 1.04 1.05

40 PT. Pelangi Indah Canindo, Tbk. 0.99 1.48

41 PT. Pyridam Farma, Tbk. 1.64 1.45

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43 PT. Schering Plough Indonesia, Tbk. 0.89 0.77

44 PT. Sekar Laut, Tbk. 1.71 1.53

45 PT. Selamat Sempurna, Tbk. 1.82 1.71

46 PT. Semen Gresik (Persero), Tbk. 3.39 3.64

47 PT. Sepatu Bata, Tbk. 2.21 2.29

48 PT. Siantar TOP, Tbk. 1.23 1.77

49 PT. Sierad Produce, Tbk. 2.28 2.41

50 PT. Sorini Agro Asia Corporinndo, Tbk. 1.67 1.81

51 PT. Sumi Indo Kabel, Tbk. 4.10 3.09

52 PT. Surya Toto Indonesia, Tbk. 1.40 1.35 53 PT. Taisho Pharmaceutical I, Tbk. (PS) 3.37 2.97 54 PT. Taisho Pharmaceutical I, Tbk. [S] 3.37 2.97

55 PT. Tempo Scan Pacific, Tbk. 3.83 4.05

56 PT. Tiga Pilar Sejahtera Food, Tbk. 0.87 0.91

57 PT. Trias Sentosa, Tbk. 1.01 1.08

58 PT. Ultra Jaya Milk, Tbk. 1.90 2.37

59 PT. Unggul Indah Cahaya, Tbk. 1.70 1.08

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Lampiran 3 : Data debt to equity ratio

No. Nama Perusahaan Tahun 2008 Tahun 2007

1 PT. Aqua Golden Mississippi, Tbk. 0.71 0.74

2 PT. Arwana Citramulia, Tbk. 1.58 1.68

3 PT. Astra International, Tbk. 1.21 1.17

4 PT. Astra Otoparts, Tbk. 0.69 0.48

5 PT. Bentoel International Investama, Tbk. 1.58 1.50

6 PT. Betonjaya Manunggal, Tbk. 0.28 0.35

7 PT. Budi Acid Jaya, Tbk. 1.70 1.31

8 PT. Cahaya Kalbar, Tbk. 1.58 1.80 9 PT. Citra Tubindo, Tbk. 1.06 0.87 10 PT. Darya-Varia Laboratoria, Tbk. 0.26 0.21 11 PT. Delta Djakarta, Tbk. 0.34 0.29 12 PT. Dynaplast, Tbk. 1.79 1.63 13 PT. Ekadharma International, Tbk. 1.03 0.39

14 PT. Fajar Surya Wisesa, Tbk. 1.84 1.91

15 PT. Goodyear Indonesia, Tbk. 2.45 0.94

16 PT. HM Sampoerna, Tbk. 1.00 0.94

17 PT. Holcim Indonesia, Tbk. 1.93 2.19

18 PT. Indo Acidatama, Tbk. 1.04 0.79

19 PT. Indocement Tunggal Prakarsa, Tbk. 0.33 0.45 20 PT. Indofood Sukses Makmur, Tbk. 3.08 2.61

21 PT. Indorama Syntetics, Tbk. 1.50 1.62

22 PT. Jaya Pari Steel, Tbk. 0.48 0.22

23 PT. Kabelindo Murni, Tbk. 1.06 0.98

24 PT. Kageo Igar Jaya, Tbk. 0.38 0.53

25 PT. Kalbe Farma, Tbk. 0.38 0.33

26 PT. Kedaung Setia Industrial, Tbk. 1.13 2.70 27 PT. Kimia Farma (Persero), Tbk. 0.53 0.53 28 PT. Langgeng Makmur Industri, Tbk. 0.43 0.36

29 PT. Lion Mesh Prima, Tbk. 0.64 1.16

30 PT. Lion Metal Works, Tbk. 0.26 0.27

31 PT. Malindo Feedmill, Tbk. 17.66 2.44

32 PT. Mandom Indonesia, Tbk. 0.12 0.08

33 PT. Mayora Indah, Tbk. 1.32 0.73

34 PT. Merck, Tbk. 0.15 0.18

35 PT. Multi Bintang Indonesia, Tbk. 1.73 2.14 36 PT. Multi Prima Sejahtera, Tbk. 1.21 0.79 37 PT. Multistrada Arah Sarana, Tbk. 0.85 0.40

38 PT. Mustika Ratu, Tbk. 0.17 0.13

39 PT. Nipress, Tbk. 1.64 2.18

40 PT. Pelangi Indah Canindo, Tbk. 2.90 2.28

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42 PT. Roda Vivatex, Tbk. 0.35 0.56

43 PT. Schering Plough Indonesia, Tbk. 22.90 70.47

44 PT. Sekar Laut, Tbk. 1.00 0.90

45 PT. Selamat Sempurna, Tbk. 0.62 0.65

46 PT. Semen Gresik (Persero), Tbk. 0.30 0.27

47 PT. Sepatu Bata, Tbk. 0.47 0.60

48 PT. Siantar TOP, Tbk. 0.72 0.44

49 PT. Sierad Produce, Tbk. 0.34 0.29

50 PT. Sorini Agro Asia Corporinndo, Tbk. 0.95 0.83

51 PT. Sumi Indo Kabel, Tbk. 0.25 0.34

52 PT. Surya Toto Indonesia, Tbk. 1.84 1.88 53 PT. Taisho Pharmaceutical I, Tbk. (PS) 0.37 0.43 54 PT. Taisho Pharmaceutical I, Tbk. [S] 0.37 0.43

55 PT. Tempo Scan Pacific, Tbk. 0.29 0.26

56 PT. Tiga Pilar Sejahtera Food, Tbk. 1.60 1.26

57 PT. Trias Sentosa, Tbk. 1.08 1.18

58 PT. Ultra Jaya Milk, Tbk. 0.51 0.64

59 PT. Unggul Indah Cahaya, Tbk. 1.29 1.13

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Lampiran 4 : Data return on assets

No. Nama Perusahaan Tahun 2008 Tahun 2007

1 PT. Aqua Golden Mississippi, Tbk. 0.08 0.07

2 PT. Arwana Citramulia, Tbk. 0.07 0.07

3 PT. Astra International, Tbk. 0.11 0.10

4 PT. Astra Otoparts, Tbk. 0.14 0.13

5 PT. Bentoel International Investama, Tbk. 0.05 0.06

6 PT. Betonjaya Manunggal, Tbk. 0.30 0.19

7 PT. Budi Acid Jaya, Tbk. 0.02 0.03

8 PT. Cahaya Kalbar, Tbk. 0.05 0.04 9 PT. Citra Tubindo, Tbk. 0.10 0.14 10 PT. Darya-Varia Laboratoria, Tbk. 0.11 0.09 11 PT. Delta Djakarta, Tbk. 0.12 0.08 12 PT. Dynaplast, Tbk. 0.00 0.00 13 PT. Ekadharma International, Tbk. 0.03 0.05

14 PT. Fajar Surya Wisesa, Tbk. 0.01 0.03

15 PT. Goodyear Indonesia, Tbk. 0.00 0.07

16 PT. HM Sampoerna, Tbk. 0.24 0.23

17 PT. Holcim Indonesia, Tbk. 0.21 0.02

18 PT. Indo Acidatama, Tbk. 0.02 0.08

19 PT. Indocement Tunggal Prakarsa, Tbk. 0.15 0.10 20 PT. Indofood Sukses Makmur, Tbk. 0.03 0.03

21 PT. Indorama Syntetics, Tbk. 0.01 0.00

22 PT. Jaya Pari Steel, Tbk. 0.12 0.15

23 PT. Kabelindo Murni, Tbk. 0.01 0.01

24 PT. Kageo Igar Jaya, Tbk. 0.02 0.05

25 PT. Kalbe Farma, Tbk. 0.12 0.14

26 PT. Kedaung Setia Industrial, Tbk. 0.01 0.03 27 PT. Kimia Farma (Persero), Tbk. 0.04 0.04 28 PT. Langgeng Makmur Industri, Tbk. 0.00 0.02

29 PT. Lion Mesh Prima, Tbk. 0.15 0.09

30 PT. Lion Metal Works, Tbk. 0.15 0.12

31 PT. Malindo Feedmill, Tbk. 0.00 0.04

32 PT. Mandom Indonesia, Tbk. 0.13 0.15

33 PT. Mayora Indah, Tbk. 0.07 0.07

34 PT. Merck, Tbk. 0.26 0.27

35 PT. Multi Bintang Indonesia, Tbk. 0.24 0.14 36 PT. Multi Prima Sejahtera, Tbk. 0.03 0.13 37 PT. Multistrada Arah Sarana, Tbk. 0.00 0.02

38 PT. Mustika Ratu, Tbk. 0.06 0.04

39 PT. Nipress, Tbk. 0.00 0.02

40 PT. Pelangi Indah Canindo, Tbk. 0.02 0.02

41 PT. Pyridam Farma, Tbk. 0.02 0.02

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43 PT. Schering Plough Indonesia, Tbk. 0.03 0.02

44 PT. Sekar Laut, Tbk. 0.02 0.03

45 PT. Selamat Sempurna, Tbk. 0.10 0.10

46 PT. Semen Gresik (Persero), Tbk. 0.24 0.21

47 PT. Sepatu Bata, Tbk. 0.39 0.10

48 PT. Siantar TOP, Tbk. 0.01 0.03

49 PT. Sierad Produce, Tbk. 0.02 0.02

50 PT. Sorini Agro Asia Corporinndo, Tbk. 0.13 0.11

51 PT. Sumi Indo Kabel, Tbk. 0.15 0.13

52 PT. Surya Toto Indonesia, Tbk. 0.06 0.06

53 PT. Taisho Pharmaceutical I, Tbk. (PS) 0.32 0.23 54 PT. Taisho Pharmaceutical I, Tbk. [S] 0.32 0.23

55 PT. Tempo Scan Pacific, Tbk. 1.08 0.10

56 PT. Tiga Pilar Sejahtera Food, Tbk. 0.03 0.02

57 PT. Trias Sentosa, Tbk. 0.03 0.01

58 PT. Ultra Jaya Milk, Tbk. 0.18 0.02

59 PT. Unggul Indah Cahaya, Tbk. 0.01 0.01

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Lampiran 5 : Data total assets turn over

No. Nama Perusahaan Tahun 2008 Tahun 2007

1 PT. Aqua Golden Mississippi, Tbk. 2.32 2.19

2 PT. Arwana Citramulia, Tbk. 0.88 0.80

3 PT. Astra International, Tbk. 1.20 1.10

4 PT. Astra Otoparts, Tbk. 1.33 1.21

5 PT. Bentoel International Investama, Tbk. 1.33 1.19

6 PT. Betonjaya Manunggal, Tbk. 2.44 2.48

7 PT. Budi Acid Jaya, Tbk. 0.91 0.91

8 PT. Cahaya Kalbar, Tbk. 3.24 1.32 9 PT. Citra Tubindo, Tbk. 1.59 1.64 10 PT. Darya-Varia Laboratoria, Tbk. 0.86 0.88 11 PT. Delta Djakarta, Tbk. 1.69 1.41 12 PT. Dynaplast, Tbk. 1.12 1.01 13 PT. Ekadharma International, Tbk. 1.30 1.73

14 PT. Fajar Surya Wisesa, Tbk. 0.81 0.70

15 PT. Goodyear Indonesia, Tbk. 1.22 1.88

16 PT. HM Sampoerna, Tbk. 2.15 1.90

17 PT. Holcim Indonesia, Tbk. 0.65 0.52

18 PT. Indo Acidatama, Tbk. 0.80 0.80

19 PT. Indocement Tunggal Prakarsa, Tbk. 0.87 0.73 20 PT. Indofood Sukses Makmur, Tbk. 0.98 0.94

21 PT. Indorama Syntetics, Tbk. 0.91 0.81

22 PT. Jaya Pari Steel, Tbk. 1.83 1.61

23 PT. Kabelindo Murni, Tbk. 1.18 0.74

24 PT. Kageo Igar Jaya, Tbk. 1.54 1.42

25 PT. Kalbe Farma, Tbk. 1.38 1.36

26 PT. Kedaung Setia Industrial, Tbk. 2.22 1.70 27 PT. Kimia Farma (Persero), Tbk. 1.87 1.71 28 PT. Langgeng Makmur Industri, Tbk. 0.58 0.57

29 PT. Lion Mesh Prima, Tbk. 2.63 1.87

30 PT. Lion Metal Works, Tbk. 0.91 0.83

31 PT. Malindo Feedmill, Tbk. 2.01 1.81

32 PT. Mandom Indonesia, Tbk. 1.36 1.40

33 PT. Mayora Indah, Tbk. 1.34 1.49

34 PT. Merck, Tbk. 1.70 1.65

35 PT. Multi Bintang Indonesia, Tbk. 1.41 1.57 36 PT. Multi Prima Sejahtera, Tbk. 0.32 0.35 37 PT. Multistrada Arah Sarana, Tbk. 0.56 0.50

38 PT. Mustika Ratu, Tbk. 0.87 0.80

39 PT. Nipress, Tbk. 1.48 1.40

40 PT. Pelangi Indah Canindo, Tbk. 1.02 0.74

41 PT. Pyridam Farma, Tbk. 1.21 0.91

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43 PT. Schering Plough Indonesia, Tbk. 0.00 1.33

44 PT. Sekar Laut, Tbk. 1.56 1.30

45 PT. Selamat Sempurna, Tbk. 1.46 1.28

46 PT. Semen Gresik (Persero), Tbk. 1.15 1.13

47 PT. Sepatu Bata, Tbk. 1.34 1.49

48 PT. Siantar TOP, Tbk. 1.00 1.16

49 PT. Sierad Produce, Tbk. 1.68 1.26

50 PT. Sorini Agro Asia Corporinndo, Tbk. 1.34 1.24

51 PT. Sumi Indo Kabel, Tbk. 2.59 2.70

52 PT. Surya Toto Indonesia, Tbk. 1.09 0.97

53 PT. Taisho Pharmaceutical I, Tbk. (PS) 1.22 1.14 54 PT. Taisho Pharmaceutical I, Tbk. [S] 1.22 1.14

55 PT. Tempo Scan Pacific, Tbk. 12.25 1.13

56 PT. Tiga Pilar Sejahtera Food, Tbk. 0.48 0.61

57 PT. Trias Sentosa, Tbk. 0.84 0.70

58 PT. Ultra Jaya Milk, Tbk. 0.79 0.83

59 PT. Unggul Indah Cahaya, Tbk. 1.21 1.14

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Lampiran 6 : Data perubahan laba

No. Nama Perusahaan

PERUBAHAN LABA 2009-2008

PERUBAHAN LABA 2008-2007

1 PT. Aqua Golden Mississippi, Tbk. 13,576,000,000 16,424,000,000 2 PT. Arwana Citramulia, Tbk. 9,598,097,043 10,857,423,922 3 PT. Astra International, Tbk. 849,000,000,000 2,672,000,000,000 4 PT. Astra Otoparts, Tbk. 202,240,000,000 111,118,000,000 5 PT. Bentoel International Investama, Tbk. -213,972,770,077 -3,778,853,145 6 PT. Betonjaya Manunggal, Tbk. -11,434,904,964 12,039,400,841 7 PT. Budi Acid Jaya, Tbk. 113,434,000,000 -13,196,000,000 8 PT. Cahaya Kalbar, Tbk. 21,625,574,031 3,191,193,549 9 PT. Citra Tubindo, Tbk. -55,052,550,000 -36,748,500,000 10 PT. Darya-Varia Laboratoria, Tbk. 1,453,139,000 20,901,241,000 11 PT. Delta Djakarta, Tbk. 42,749,704,000 36,423,646,000 12 PT. Dynaplast, Tbk. 65,585,223,146 -769,914,947 13 PT. Ekadharma International, Tbk. 11,836,969,090 373,301,020 14 PT. Fajar Surya Wisesa, Tbk. 240,174,844,416 -85,416,315,446 15 PT. Goodyear Indonesia, Tbk. 120,273,696,000 -41,587,121,000 16 PT. HM Sampoerna, Tbk. 1,192,059,000,000 271,262,000,000 17 PT. Holcim Indonesia, Tbk. -849,749,936,215 1,576,090,936,215 18 PT. Indo Acidatama, Tbk. 18,583,660,000 -18,898,113,000 19 PT. Indocement Tunggal Prakarsa, Tbk. 1,001,153,134,867 765,397,849,901 20 PT. Indofood Sukses Makmur, Tbk. 1,041,472,000,000 54,032,000,000 21 PT. Indorama Syntetics, Tbk. 39,531,650,000 50,975,810,000 22 PT. Jaya Pari Steel, Tbk. -47,240,167,444 7,591,368,292 23 PT. Kabelindo Murni, Tbk. -2,292,631,118 -1,326,627,660 24 PT. Kageo Igar Jaya, Tbk. 17,392,382,591 -8,077,833,572 25 PT. Kalbe Farma, Tbk. 222,181,594,148 1,127,949,511 26 PT. Kedaung Setia Industrial, Tbk. 4,794,247,160 -8,784,029,829 27 PT. Kimia Farma (Persero), Tbk. 7,113,101,641 3,204,339,523 28 PT. Langgeng Makmur Industri, Tbk. 3,419,777,074 -9,828,262,614 29 PT. Lion Mesh Prima, Tbk. -6,836,673,844 3,294,974,766 30 PT. Lion Metal Works, Tbk. -4,227,063,968 12,542,008,719 31 PT. Malindo Feedmill, Tbk. 71,759,651,000 -23,940,570,000 32 PT. Mandom Indonesia, Tbk. 9,757,743,545 3,621,747,304 33 PT. Mayora Indah, Tbk. 175,927,862,641 54,640,911,990

34 PT. Merck, Tbk. 48,080,108,000 9,135,542,000

35 PT. Multi Bintang Indonesia, Tbk. 118,151,000,000 137,922,000,000 36 PT. Multi Prima Sejahtera, Tbk. 5,447,421,879 -13,271,174,739 37 PT. Multistrada Arah Sarana, Tbk. 171,886,000,000 -26,230,495,783 38 PT. Mustika Ratu, Tbk. -1,273,220,987 11,160,057,711

39 PT. Nipress, Tbk. 2,134,362,542 -3,533,624,549

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83

41 PT. Pyridam Farma, Tbk. 1,464,091,030 565,393,460 42 PT. Roda Vivatex, Tbk. 45,439,437,714 22,288,378,829 43 PT. Schering Plough Indonesia, Tbk. 4,168,510,000 4,051,914,929 44 PT. Sekar Laut, Tbk. 8,531,504,323 -1,470,556,915 45 PT. Selamat Sempurna, Tbk. 41,378,356,532 11,146,953,296 46 PT. Semen Gresik (Persero), Tbk. 802,943,485,000 748,136,148,000 47 PT. Sepatu Bata, Tbk. -104,582,022,000 122,984,990,000 48 PT. Siantar TOP, Tbk. 36,255,871,380 -10,778,271,207 49 PT. Sierad Produce, Tbk. 9,961,961,175 6,057,088,310 50 PT. Sorini Agro Asia Corporinndo, Tbk. 15,051,683,000 48,311,685,000 51 PT. Sumi Indo Kabel, Tbk. -68,967,862,154 20,219,945,188 52 PT. Surya Toto Indonesia, Tbk. 119,533,901,438 6,910,491,526 53 PT. Taisho Pharmaceutical I, Tbk. (PS) 36,988,101,000 42,095,016,000 54 PT. Taisho Pharmaceutical I, Tbk. [S] 36,988,101,000 42,095,016,000 55 PT. Tempo Scan Pacific, Tbk. 39,316,477,971 42,290,174,967 56 PT. Tiga Pilar Sejahtera Food, Tbk. 9,100,618,797 12,926,432,095 57 PT. Trias Sentosa, Tbk. 85,856,704,297 40,278,102,264 58 PT. Ultra Jaya Milk, Tbk. -242,558,649,014 273,394,856,628 59 PT. Unggul Indah Cahaya, Tbk. 4,759,820,000 1,643,180,000 60 PT. Unilever Indonesia, Tbk. 636,876,000,000 442,579,000,000

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Lampiran 7 : Statistik Deskriptif

Lampiran 8 : Uji normalitas data

Descriptive Statistics

N Minimum Maximum Mean Std. Deviation Perubahan Laba 120 3.28992E8 2.67200E12 1.4525770E11 3.56071889E11

CR 120 .59000 17.61000 2.5428333 2.23962451 DER 120 .08000 70.47000 1.8587500 6.82989616 ROA 120 .00000 1.08000 .0994167 .12704989 TATO 120 .00000 12.25000 1.3641667 1.15171964 Valid N (listwise) 120

One-Sample Kolmogorov-Smirnov Test

Unstandardized Residual

N 120

Normal Parametersa,,b Mean .0000000

Std. Deviation 1.73263887

Most Extreme Differences Absolute .060

Positive .060

Negative -.036

Kolmogorov-Smirnov Z .654

Asymp. Sig. (2-tailed) .787

a. Test distribution is Normal. b. Calculated from data.

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85 Lampiran 9 : Uji Autokorelasi

Lampiran 10 : Uni Multikolinearitas

Lampiran 11: Uji Heteroskedastisitas

Coefficientsa Model Unstandardized Coefficients Standardized Coefficients t Sig. B Std. Error Beta 1 (Constant) .118 .269 .438 .662 Ln_CR -.106 .282 -.035 -.378 .706

a. Dependent Variable: Ln_ei2

Coefficientsa Model Collinearity Statistics Tolerance VIF 1 CR .937 1.067 DER .965 1.036 ROA .443 2.258 TATO .454 2.202

a. Dependent Variable: PerubahanLaba

Model Summaryb Model R R Square Adjusted R Square Std. Error of the Estimate Durbin-Watson 1 .438a .192 .164 1.76251 1.530

a. Predictors: (Constant), TATO, DER, CR, ROA b. Dependent Variable: PerubahanLaba

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Coefficientsa Model Unstandardized Coefficients Standardized Coefficients t Sig. B Std. Error Beta 1 (Constant) .104 .190 .545 .587 Ln_DER .250 .187 .122 1.332 .185

a. Dependent Variable: Ln_ei2

Coefficientsa Model Unstandardized Coefficients Standardized Coefficients t Sig. B Std. Error Beta 1 (Constant) .397 .434 .913 .363 Ln_ROA .137 .153 .082 .897 .372

a. Dependent Variable: Ln_ei2

Coefficientsa Model Unstandardized Coefficients Standardized Coefficients t Sig. B Std. Error Beta 1 (Constant) .081 .196 .411 .682 Ln_TATO -.214 .366 -.054 -.584 .560

a. Dependent Variable: Ln_ei2

Lampiran 12 :Uji Koefisien Determinasi

Model Summaryb Model R R Square Adjusted R Square Std. Error of the Estimate 1 .438a .192 .164 1.76251

a. Predictors: (Constant), TATO, DER, CR, ROA b. Dependent Variable: PerubahanLaba

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87 Lampiran 13 : Uji t Lampiran 14 : Uji F Coefficientsa Model Unstandardized Coefficients Standardized Coefficients t Sig. B Std. Error Beta 1 (Constant) 24.421 .304 80.285 .000 CR -.190 .075 -.221 -2.548 .012 DER -.018 .024 -.063 -.735 .464 ROA 8.990 1.911 .593 4.705 .000 TATO -.631 .208 -.377 -3.029 .003

a. Dependent Variable: PerubahanLaba

ANOVAb

Model

Sum of

Squares df Mean Square F Sig.

1 Regression 84.692 4 21.173 6.816 .000a

Residual 357.242 115 3.106

Total 441.934 119

a. Predictors: (Constant), TATO, DER, CR, ROA b. Dependent Variable: PerubahanLaba

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89

DAFTAR RIWAYAT HIDUP

DATA PRIBADI:

Nama : Lidya Tri Ardila

Tempat, Tanggal lahir : Tangerang, 1 Mei 1990 Jenis Kelamin : Perempuan

Agama : Islam

Status : Belum Menikah

Kewarganegaraan : Indonesia

Alamat : Paninggilan Utara Jl. H.Gedad RT 03 / RW 04 No.33 Ciledug – Tangerang 15153 Telepon / HP : 021-7321080 / 085716620162 E-mail : Lidya_minniemouseluthu@yahoo.com PENDIDIKAN: Formal:

Tahun 1995 – 2001 : SDN CIPETE UTARA 010 PAGI Tahun 2001 – 2004 : SMP BUDI MULIA

Tahun 2004 – 2007 : SMA BUDI MULIA

Tahun 2007 –2011 : UNIVERSITAS MERCU BUANA

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