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DAFTAR PUSTAKA

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Tahun XII No. 3, Hal. 289-302

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Accounting Theory

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epemilikan Manajerial, Kepemilikan Institusional,

Struktur Aset, dan Deviden Terhadap Kebijakan Hutang Pada Perusahaan

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aham Perdana Di

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165-183.

Guna, Welvin. I dan Arleen Herawaty,

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Horizons,

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Herawaty,

V., 2008, “Peran Praktek Corporate Governance sebagai Moderating

Variable dari Pengaruh Earnings Management terhadap Nilai Perusahaan”,

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Indriani, Y., 2010, “Pengaruh Kualitas Auditor, Corporate Go

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Indriantoro dan Supomo, 1999, ”Metode Penelitian Bisnis”,

Jakarta: Erlangga.

Isnanta, R.

, 2008, “Pengaruh Corporate Governance dan Struktur kepemilikan

terhadap Manajemen Laba dan Kinerja Keuangan”,

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agerial Behavior,

Agency, and Ownership Structure”

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3, Hal. 305-360.

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Pengaruh Good Corporate Governance Terhadap Earnings

Management

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. Vol. 9, Hal. 446-463.

Kusumaning, L., 2004,

Analisis Pengaruh Proporsi Dewan Komisaris dan

Keberadaan Komite Audit Terhadap Aktivitas Manajemen Laba Pada

Perusahaan Publik di Indonesia

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, Universitas Gajah Mada

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Midiastuty, P. P. dan M. Machfoedz,

2003, “Analisis Hubungan Mekanisme

Corporate Governance dan Indikasi Manajemen Laba”,

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Nasution M. dan D. Setiawan, 2007,

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terhadap Manajemen Laba dan Nilai Perusahaan Manufaktur yang

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2008”,

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, Universitas

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Purwandari, I. W.

, 2011, “Analisis Pengaruh Mekanisme

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, Profitabilitas dan Leverage terhadap Praktek Manajemen

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BEI

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Skripsi

, Universitas Gunadarma Jakarta.

Siregar, S. V. N.P. dan S. Utama, 2006,

Pengaruh Struktur Kepemilikan, Ukuran

Perusahaan dan Praktek Corporate Governance Terhadap Pengelolaan

Laba (Earnings Management)

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Jurnal Riset Akuntansi Indonesia

, Vol, 9,

No, 3, Hal. 307-326.

Sulistyanto, H. S.,

2008, “Manajemen Laba: Teori dan Model Empiris”,

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Analisis Pengaruh Komisaris Independen, Komite Audit

dan Kepemilikan Institusional terhadap Manajemen Laba”,

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Penelitian Universitas Jambi Seri Humaniora,

Vol. 14, No.1, Hal. 61-66.

Ujiyantho, A. M. dan B.A. Pramuka, 2007,

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Makasar

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Widyaningdyah, A. U., 2001

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Widya

stuti, T., 2009, ”Pengaruh Struktur Kepemilikan dan Kinerja Keuangan

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Fokus Ekonomi

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73

LAMPIRAN 1:

DATA

(5)
(6)
(7)
(8)

77

NO

NAMA

KODE

KOM

INDP

JML

KDK

KKA

KM

JMLH SHM

INST

TOT SHM

KI

(9)
(10)

79

NO

NAMA

KODE

KOM

INDP

JML

KDK

KKA

KM

JMLH SHM

INST

TOT SHM

KI

(11)

80

LAMPIRAN 2:

DATA

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81

LANGKAH (1) MENCARI DA TAHUN 2012

NO KODE NI CFO TAC REV REV-1 ΔREV PPE TA-1 REC REC-1 ΔREC

1 APLN 841.290.753.000 1.212.098.318.000 -370.807.565.000 4.689.429.510.000 3.824.099.116.000 865.330.394.000 1.853.091.719.000 10.787.265.542.000 1.762.996.645.000 1.149.611.568.000 613.385.077.000

2 BAPA 4.488.128.775 3.036.496.328 1.451.632.447 25.179.996.061 30.644.388.574 -5.464.392.513 694.434.131 148.084.624.723 39.247.283.617 38.023.029.533 1.224.254.084

2 BEST 470.357.197.085 590.455.734.781 -120.098.537.696 96.5113.274.649 475.956.741.240 489.156.533.409 75.972.890.870 1.643.945.423.275 9.224.246.609 10.411.038.116 -1.186.791.507

4 BIPP -15.132.023.671 586.409.564 -15.718.433.235 3.0129.322.906 25.431.706.095 4.697.616.811 4.744.472.154 197.342.817.672 5.423.208.530 9.389.124.512 -3.965.915.982

5 CTRA 849.382.875.816 1.728.003.003.225 -878.620.127.409 3.322.669.123.181 2.178.331.003.289 1.144.338.119.892 1.240.096.106.293 1.1524.866.822.316 611.780.396.964 324.816.087.013 286.964.309.951

6 CTRP 319.151.767.553 476.534.148.682 -157.382.381.129 826.474.506.998 439.841.775.753 386.632.731.245 645.981.008.354 4.314.646.971.261 189.844.860.470 30.786.451.389 159.058.409.081

7 CTRS 273.913.555.964 632.112.158.786 -358.198.602.822 1.048.459.429.865 804.768.631.805 243.690.798.060 379.078.685.538 3.529.028.283.751 159.941.975.569 121.214.425.514 38.727.550.055

8 COWL 69.675.152.924 87.968.447.755 -18.293.294.831 311.479.199.666 181.227.641.077 130.251.558.589 341.869.786.547 385.681.565.146 79.838.696.771 881.486.712 78.957.210.059

9 SCBD 69.466.498.000 262.729.854.000 -193.263.356.000 684.916.111.000 688.935.681.000 -4.019.570.000 543.181.920.000 3.478.445.408.000 27.245.751.000 40.259.202.000 -13.013.451.000

10 DART 180.828.252.000 90.161.315.000 90.666.937.000 845.718.621.000 418.674.256.293 427.044.364.707 16.097.1395.000 4.103.893.859.060 23.046.669.000 16.201.202.234 6.845.466.766

11 DUTI 613.327.842.111 613.665.489.784 -337.647.673 156.917.691.981 1.117.683.055.738 451.493.858.243 180.139.377.590 5.188.186.444.790 34.044.887.368 32.071.240.572 1.973.646.796

12 FMII 969.288.096 27.153.751.005 -26.184.462.909 37.314.237.000 23.782.855.500 13.531.381.500 47.153.319.273 351.807.802.149 5.596.718.026 8.693.902.654 -3.097.184.628

13 KPIG 146.022.412.919 109.645.484.665 36.376.928.254 409.022.943.610 80.956.007.412 328.066.936.198 467.221.864.485 1.948.666.123.846 146.167.865.322 129.454.746.075 167.13.119.247

14 MORE 39.913.140.905 3.289.0341.810 7.022.799.095 297.872.638.598 356.344.278.906 -58.471.640.308 127.609.293.965 738.221.345.249 29.790.910.751 17.065.912.637 12.724.998.114

15 JSPT 235.234.485.314 269.058.256.514 -33.823.771.200 1.206.664.891.893 1.073.202.212.258 133.462.679.635 638.897.559.622 2.873.491.878.145 197.421.607.410 202.248.577.331 -4.826.969.921

16 JRPT 427.924.997.000 283.290.266.000 144.634.731.000 1.101.821.376.000 89.317.0154.000 208.651.222.000 32.382.005.000 4.084.414.957.000 14.644.395.000 19.986.209.000 -5.341.814.000

17 LAMI 42.110.956.000 21.483.746.000 2.0627.210.000 132.245.488.000 159.633.209.000 -27.387.721.000 65.034.642.000 591.979.523.000 6.572.283.000 6.183.609.000 388.674.000

18 EMDE 4.172.791.951 -9.972.687.682 14.145.479.633 109.022.049.506 99.585.429.829 9.436.619.677 32.032.829.298 920.627.561.553 124.769.075.905 105.352.113.411 19.416.962.494

19 MTSM 4.162.706.957 7.117.439.767 -2.954.732.810 23.082.164.615 24.859.280.733 -1.777.116.118 15.227.851.291 122.140.554.026 1.786.915.192 2.003.035.193 -216.120.001

20 MKPI 363.050.255.701 475.156.566.132 -112.106.310.431 888.505.551.111 826.143.531.266 62.362.019.845 1.678.293.782.993 2.138.597.313.933 42.155.709.404 43.073.862.123 -918.152.719

21 MDLN 260.474.880.599 132.340.141.358 128.134.739.241 1.057.768.000.026 504.637.348.122 553.130.651.904 421.303.042.800 24.103.99.588.075 434.003.517.134 290.237.685.808 143.765.831.326

22 PUDP 21.137.976.004 11.529.139.195 9.608.836.809 96.306.259.327 88.907.302.567 7.398.956.760 111.020.522.721 340.747.940.166 17.628.359.287 15.294.510.269 2.333.849.018

23 BKSL 220.926.021.026 437.469.854.535 -216.543.833.509 622.705.425.776 457.832.705.353 164.872.720.423 126.264.749.747 5.290.382.916.872 465.909.313.424 310.059.200.733 155.850.112.691

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82

1 APLN -0,0344 0,000000000000093 0,0802 0,1718 0,0234 -0,011 -0,000280270 -0,003263917 -0,014544187 -0,0198 0,0198

2 BAPA 0,0098 0,000000000006753 -0,0369 0,0047 -0,0452 -0,011 0,000542013 -0,000089099 -0,010547087 0,0203 0,0203

3 BEST -0,0731 0,000000000000608 0,2976 0,0462 0,2983 -0,011 -0,003579267 -0,000878061 -0,015457329 -0,0576 0,0576

4 BIPP -0,0797 0,000000000005067 0,0238 0,0240 0,0439 -0,011 -0,000526811 -0,000456794 -0,011983605 -0,0677 0,0677

5 CTRA -0,0762 0,000000000000087 0,0993 0,1076 0,0744 -0,011 -0,000892721 -0,002044434 -0,013937154 -0,0623 0,0623

6 CTRP -0,0365 0,000000000000232 0,0896 0,1497 0,0527 -0,011 -0,000632935 -0,002844645 -0,014477580 -0,0220 0,0220

7 CTRS -0,1015 0,000000000000283 0,0691 0,1074 0,0581 -0,011 -0,000696951 -0,002040929 -0,013737879 -0,0878 0,0878

8 COWL -0,0474 0,000000000002593 0,3377 0,8864 0,1330 -0,011 -0,001595960 -0,016841681 -0,029437641 -0,0180 0,0180

9 SCBD -0,0556 0,000000000000287 -0,0012 0,1562 0,0026 -0,011 -0,000031027 -0,002966974 -0,013998001 -0,0416 0,0416

10 DART 0,0221 0,000000000000244 0,1041 0,0392 0,1024 -0,011 -0,001228684 -0,000745257 -0,012973941 0,0351 0,0351

11 DUTI -0,0001 0,000000000000193 0,0870 0,0347 0,0866 -0,011 -0,001039716 -0,000659700 -0,012699417 0,0126 0,0126

12 FMII -0,0744 0,000000000002842 0,0385 0,1340 0,0473 -0,011 -0,000567193 -0,002546598 -0,014113791 -0,0603 0,0603

13 KPIG 0,0187 0,000000000000513 0,1684 0,2398 0,1598 -0,011 -0,001917335 -0,004555534 -0,017472869 0,0361 0,0361

14 OMRE 0,0095 0,000000000001355 -0,0792 0,1729 -0,0964 -0,011 0,001157322 -0,003284349 -0,013127027 0,0226 0,0226

15 JSPT -0,0118 0,000000000000348 0,0464 0,2223 0.,0481 -0,011 -0,000577512 -0,004224496 -0,015802007 0,0040 0,0040

16 JRPT 0,0354 0,000000000000245 0,0511 0,0079 0,0524 -0,011 -0,000628711 -0,000150636 -0,011779347 0,0472 0,0472

17 LAMI 0,0348 0,000000000001689 -0,0463 0,1099 -0,0469 -0,011 0,000563055 -0,002087333 -0,012524278 0,0474 0,0474

18 EMDE 0,0154 0,000000000001086 0,0103 0,0348 -0,0108 -0,011 0,000130090 -0,000661097 -0,011531007 0,0269 0,0269

19 MTSM -0,0242 0,000000000008187 -0,0145 0,1247 -0,0128 -0,011 0,000153364 -0,002368822 -0,013215458 -0,0110 0,0110

20 MKPI -0,0524 0,000000000000468 0,0292 0,7848 0,0296 -0,011 -0,000355075 -0,014910512 -0,026265587 -0,0262 0,0262

21 MDLN 0,0532 0,000000000000415 0,2295 0,1748 0,1698 -0,011 -0,002037993 -0,003320926 -0,016358919 0,0695 0,0695

22 PUDP 0,0282 0,000000000002935 0,0217 0,3258 0,0149 -0,011 -0,000178376 -0,006190470 -0,017368846 0,0456 0,0456

23 BKSL -0,0409 0,000000000000189 0,0312 0,0239 0,0017 -0,011 -0,000020466 -0,000453470 -0,011473936 -0,0295 0,0295

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83

LANGKAH (1) MENCARI DA TAHUN 2011

NO KODE NI CFO TAC REV REV-1 ΔREV PPE TA-1 REC REC-1 ΔREC

1 ELTY 74.749.903.688 -1.268.893.315.704 1.343.643.219.392 2.017.319.021.475 136.755.568.1767 649.763.339.708 5.601.213.500.324 1.7064.195.774.257 1.996.244.967.031 1.734.318.599.673 261.926.367.358

2 BAPA 5.901.252.085 4.399.876.746 1.501.375.339 30.644.388.574 54.492.641.149 -23.848.252.575 671.037.841 136.358.827.789 38.023.029.533 37.506.310.589 516.718.944

3 BMSR -7.162.986.506 59.993.643.271 -67.156.629.777 1.622.695.783.785 1.278.554.902.119 344.140.881.666 12.631.658.960 736.913.618.738 195.626.388.018 252.808.986.600 -57.182.598.582

4 BSDE 1.012.033.822.150 984.957.071.642 27.076.750.508 2.806.339.356.563 2.477.202.549.758 329.136.806.805 486.919.701.181 11.694.747.901.551 86.977.511.335 102.631.798.949 -15.654.287.614

5 CTRP 168.558.779.854 5.056.488.162 163.502.291.692 439.841.775.753 355.667.588.781 84.174.186.972 1.808.561.916.030 3.823.458.770.185 30.786.451.389 24.726.857.757 6.059.593.632

6 SCBD 72.759.761.000 225.302.511.000 -152.542.750.000 688.935.681.000 1,111,782,389,000 -422,846,708,000 625,275,021,000 3,475,736,555,000 40,259,202,000 40,021,843,000 237,359,000

7 DART 63.812.321.829 -32.575.733.569 96.388.055.398 418.674.256.293 348.907.476.419 69.766.779.874 12.827.968.722 2.561.031.438.242 16.201.202.234 15.618.462.911 582.739.323

8 DUTI 422.405.402.492 373.657.602.615 48.747.799.877 1.117.683.055.738 1.007.355.373.926 110.327.681.812 47.007.988.211 4.723.365.274.851 32.071.240.572 44.679.335.626 -12.608.095.054

9 FMII -535.720.802 -5.867.559.475 5.331.838.673 23.782.855.500 11.034.329.400 12.748.526.100 48.877.616.969 347.819.730.887 8.693.902.654 724.425.631 7.969.477.023

10 DILD 147.404.782.398 -226.548.671.029 373.953.453.427 939.161.250.098 842.715.805.156 96.445.444.942 171.634.355.989 4.599.239.260.454 455.201.599.851 563.217.131.112 -108.015.531.261

11 JRPT 346.698.745.000 311.723.404.000 34.975.341.000 893.170.154.000 773.528.772.000 119.641.382.000 5.562.7735.000 3.295.717.307.000 19.986.209.000 21.865.620.000 -1.879.411.000

12 LAMI 54.817.865.000 49.935.271.000 4.882.594.000 159.633.209.000 128.970.729.000 3.066.2480.000 65.898.657.000 604.528.491.000 6.183.609.000 7.694.980.000 -1.511.371.000

13 LPKR 81.4094.348.926 374.527.460.106 439.566.888.820 4.189.580.354.855 3.125.312.604.025 1.064.267.750.830 1.556.124.819.331 16.155.384.919.926 923.556.156.289 803.312.601.818 120.243.554.471

14 MTSM 4.394.564.649 6.865.204.297 -2.470.639.648 24.859.280.733 23.840.347.437 1.018.933.296 18.423.578.164 110.799.166.772 2.003.035.193 1.143.629.155 859.406.038

15 MDLN 92.045.740.181 164.249.328.991 -72.203.588.810 504.637.348.122 261.325.501.687 243.311.846.435 124.683.075.466 2.032.644.356.215 290.237.685.808 289.723.796.463 513.889.345

16 PWON 378.531.447.000 34.623.899.000 32.292.458.000 1.478.104.635.000 1.228.007.783.000 250.096.852.000 1.659.292.063.000 3.937.325.624.000 116.796.118.000 1.238.14.056.000 -7.017.938.000

17 GPRA 44.854.664.733 931.9357.493 35.535.307.240 389.474.167.604 309.333.090.543 80.141.077.061 9.661.748.437 1.184.685.940.567 146.488.294.574 98.276.706.169 48.211.588.405

18 PUDP 21.020.795.835 46.311.045.494 -25.290.249.659 88.907.302.567 58.064.427.706 30.842.874.861 96.209.709.997 285.283.488.950 15.294.510.269 15.167.742.851 126.767.418

19 RBMS -13.960.438.485 659.580.414 -14.620.018.899 15.724.942.574 15.781.552.358 -56.609.784 813.749.765 117.301.086.414 5.161.424.980 4.279.085.882 882.339.098

20 SMRA 388.706.644.000 749.301.225.000 -360.594.581.000 2.359.330.713.000 1695.443.952.000 663.886.761.000 304.426.776.000 6138.640.438.000 74.517.690.000 211.327.429.000 -136.809.739.000

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84

1 ELTY 0,0787 0,000000000000059 0,0381 0,3282 0,0227 -0,011 -0,000272737 -0,006236629 -0,017509366 0,0962 0,0962

2 BAPA 0,0110 0,000000000007334 -0,1749 0,0049 -0,1787 -0,011 0,002144193 -0,000093501 -0,008949308 0,0200 0,0200

3 BMSR -0,0911 0,000000000001357 0,4670 0,0171 0,5446 -0,011 -0,006535205 -0,000325685 -0,017860890 -0,0733 0,0733

4 BSDE 0,0023 0,000000000000086 0,0281 0,0416 0,0295 -0,011 -0,000353791 -0,000791079 -0,012144870 0,0145 0,0145

5 CTRP 0,0428 0,000000000000262 0,0220 0,4730 0,0204 -0,011 -0,000245164 -0,008987328 -0,020232492 0,0630 0,0630

6 SCBD -0,0439 0,000000000000288 -0,1217 0,1799 -0,1217 -0,011 0,001460700 -0,003418045 -0,012957345 -0,0309 0,0309

7 DART 0,0376 0,000000000000390 0,0272 0,0050 0,0270 -0,011 -0,000324170 -0,000095169 -0,011419339 0,0491 0,0491

8 DUTI 0,0103 0,000000000000212 0,0234 0,0100 0,0260 -0,011 -0,000312326 -0,000189092 -0,011501418 0,0218 0,0218

9 FMII 0,0153 0,000000000002875 0,0367 0,1405 0,0137 -0,011 -0,000164880 -0,002669989 -0,013834869 0,0292 0,0292

10 DILD 0,0813 0,000000000000217 0,0210 0,0373 0,0445 -0,011 -0,000533465 -0,000709042 -0,012242506 0,0936 0,0936

11 JRPT 0,0106 0,000000000000303 0,0363 0,0169 0,0369 -0,011 -0,000442468 -0,000320697 -0,011763165 0,0224 0,0224

12 LAMI 0,0081 0,000000000001654 0,0507 0,1090 0,0532 -0,011 -0,000638657 -0,002071159 -0,013709816 0,0218 0,0218

13 LPKR 0,0272 0,000000000000062 0,0659 0,0963 0,0584 -0,011 -0,000701208 -0,001830125 -0,013531333 0,0407 0,0407

14 MTSM -0,0223 0,000000000009025 0,0092 0,1663 0,0014 -0,011 -0,000017277 -0,003159302 -0,014176579 -0,0081 0,0081

15 MDLN -0,0355 0,000000000000492 0,1197 0,0613 0,1194 -0,011 -0,001433392 -0,001165466 -0,013598858 -0,0219 0,0219

16 PWON 0,0082 0,000000000000254 0,0635 0,4214 0,0653 -0,011 -0,000783623 -0,008007097 -0,019790720 0,0280 0,0280

17 GPRA 0,0300 0,000000000000844 0,0676 0,0082 0,0270 -0,011 -0,000323422 -0,000154955 -0,011478377 0,0415 0,0415

18 PUDP -0,0886 0,000000000003505 0,1081 0,3372 0,1077 -0,011 -0,001292025 -0,006407607 -0,018699632 -0,0699 0,0699

19 RBMS -0,1246 0,000000000008525 -0,0005 -0,0069 -0,0080 -0,011 0,000096055 -0,000131808 -0,011035753 -0,1136 0,1136

20 SMRA -0,0587 0,000000000000163 0,1081 0,0496 0,1304 -0,011 -0,001565226 -0,000942246 -0,013507472 -0,0452 0,0452

(16)

85

LANGKAH (1) MENCARI DA TAHUN 2010

NO KODE NI CFO TAC REV REV-1 ΔREV PPE TA-1 REC REC-1 ΔREC

1 BAPA 12.680.878.136 15.498.483.793 -2.817.605.657 54.492.641.149 63.588.845.258 -9.096.204.109 355.862.657 134.883.970.713 37.506.310.589 29.013.984.509 8.492.326.080

2 BKDP -14.712.409.166 -26.951.014.877 12.238.605.711 44.770.782.701 31.173.107.021 13.597.675.680 495.319.917.581 861.240.867.371 92.375.695.452 72.596.982.626 19.778.712.826

3 BSDE 394.403.204.755 759.666.347.857 -365.263.143.102 2.477.202.549.758 1.270.592.451.000 1.206.610.098.758 365.037.962.807 4592.836.482.000 102.631.798.949 11.019.793.000 91.612.005.949

4 CTRS 87.178.005.009 85.395.292.842 1.782.712.167 593.300.319.788 391.451.881.878 201.848.437.910 646.025.466.322 2.268.629.009.246 65.286.752.174 55.436.183.045 9.850.569.129

5 SCBD 76.489.042.000 84.197.060.000 -7.708.018.000 1.111.782.389.000 1.922.056.432.000 -810.274.043.000 677.846.677.000 3.803.478.613.000 40.021.843.000 230.859.536.000 -190.837.693.000

6 DART 26.907.902.380 60.737.782.206 -33.829.879.826 348.907.476.419 314.355.357.529 34.552.118.890 80.167.195.842 321.331.505.3678 15.618.462.911 15.653.464.788 -35.001.877

7 DUTI 267.041.220.494 279.191.566.362 -12.150.345.868 1.007.355.373.926 1.002.554.493.801 4.800.880.125 232.869.036.240 4.429.503.290.693 44.679.335.626 37.737.528.577 6.941.807.049

8 FMII -5.315.382.955 -13.584.048.422 8.268.665.467 11.034.329.400 16.959.011.510 -5.924.682.110 51.171.720.714 307.232.167.755 724.425.631 16.616.092.256 -15.891.666.625

9 KPIG 163.116.314.140 13.167.401.400 149.948.912.740 71.088.343.127 55666363429 15.421.979.698 471.401.619.660 2.088.221.069.234 320.689.156.721 49.581.782.341 271.107.374.380

10 GMTD 2.757.248.6921 48.588.859.250 -21.016.372.329 118.479.352.068 63.013.041.199 55.466.310.869 3.052.049.724 305.635.686.223 31.171.106.973 28.306.844.785 2.864.262.188

11 MORE 106.072.961.890 120.251.670.077 -14.178.708.187 380.208.336.908 202.367.772.456 177.840.564.452 131.580.142.110 744.866.369.493 32.412.226.282 18.608.843.712 13.803.382.570

12 JSPT 107.125.015.656 227.962.163.142 -120.837.147.486 1.037.229.216.029 958.100.438.225 79.128.777.804 1.320.106.254.868 2.598.210.491.391 138.965.043.798 11.302.451.1670 25.940.532.128

13 LCGP -53.937.9812 8.436.750.291 -8.976.130.103 11.005.548.488 12.205.193.327 -1.199.644.839 1.506.237.136 181.903.260.317 1.821.487.505 3.770.416.005 -1.948.928.500

14 LAMI 19.052.278.000 33.930.963.000 -14.878.685.000 128.970.729.000 134.898.800.000 -5.928.071.000 72.318.456.000 610.489.273.000 7694.980.000 9.402.085.000 -1.707.105.000

15 LPKR 525.345.786.018 -689.995.773.786 1.215.341.559.804 3.125.312.604.025 2.565.101.010.425 560.211.593.600 1.206.374.544.429 12.127.644.010.796 803.312.601.818 721.658.575.603 81.654.026.215

16 MTSM 1.975.748.448 8.238.382.795 -6.262.634.347 23.840.347.437 2.3141.990.106 698.357.331 18.850.751.457 97.913.906.621 1.143.629.155 3.231.172.535 -2.087.543.380

17 MKPI 262.847.794.796 415.766.322.325 -152.918.527.529 710.284.182.299 680.612.913.553 29.671.268.746 162.219.682.313 1.663.732.806.949 26.892.380.986 29.731.177.537 -2.838.796.551

18 MDLN 3.8601.640.901 -3.640.4026.672 75.005.667.573 261.325.501.687 292.726.441.382 -31.400.939.695 123.543.123.992 1.770.704.521.774 289.723.796.463 220.172.076.651 69.551.719.812

19 PWSI -3.522.882.774 -29.198.143 -3.493.684.631 453.327.524 1.785.185.874 -1.331.858.350 7.825.883.324 274.691.805.600 856.271.842 882.183.392 -25.911.550

20 GPRA 35.172.644.425 118.639.720.766 -83.467.076.341 309.333.090.543 305.373.225.589 3.959.864.954 9.910.409.289 1.323.187.899.971 98.276.706.169 305.373.225.589 -207.096.519.420

21 PNSE 29.931.694.795 57.799.446.089 -27.867.751.294 203.430.832.742 188.605.097.009 14.825.735.733 201.756.205.979 290.457.393.369 2.0594.705.038 188.605.097.009 -168.010.391.971

22 PUDP 10.130.740.228 3.582.876.361 6.547.863.867 58.064.427.706 56.326.438.031 1.737.989.675 97.983.564.539 26.601.8894.877 15.167.742.851 56.326.438.031 -41.158.695.180

23 BKSL 65.489.228.775 -14.5915.771.431 211.405.000.206 443.547.589.878 162.658.608.611 280.888.981.267 28.622.195.245 2.784.021.782.133 170.911.715.272 158.559.539.408 12.352.175.864

(17)

86

NO KODE NI CFO TAC REV REV-1 ΔREV PPE TA-1 REC REC-1 ΔREC

25 SSIA 115.588.154.217 937.079.354.80 21.880.218.737 1.690.095.966.013 1.484.101.908.482 205.994.057.531 656.511.574.544 2.235.441.508.554 453.312.900.446 358.542.949.489 94.769.950.957

(18)

87

1 BAPA -0,0209 0,000000000007414 -0,0674 0,0026 -0,1304 -0,011 0,001564770 -0,000050127 -0,009485358 -0,0114 0,0114

2 BKDP 0,0142 0,000000000001161 0,0158 0,5751 -0,0072 -0,011 0,000086123 -0,010927348 -0,021841225 0,0361 0,0361

3 BSDE -0,0795 0,000000000000218 0,2627 0,0795 0,2428 -0,011 -0,002913227 -0,001510117 -0,015423345 -0,0641 0,0641

4 CTRS 0,0008 0,000000000000441 0,0890 0,2848 0,0846 -0,011 -0,001015580 -0,005410529 -0,017426109 0,0182 0,0182

5 SCBD -0,0020 0,000000000000263 -0,2130 0,1782 -0,1629 -0,011 0,001954326 -0,003386134 -0,012431808 0,0104 0,0104

6 DART -0,0105 0,000000000000311 0,0108 0,0249 0,0108 -0,011 -0,000129164 -0,000474020 -0,011603185 0,0011 0,0011

7 DUTI -0,0027 0,000000000000226 0,0011 0,0526 -0,0005 -0,011 0,000005800 -0,000998873 -0,011993073 0,0093 0,0093

8 FMII 0,0269 0,000000000003255 -0,0193 0,1666 0,0324 -0,011 -0,000389295 -0,003164586 -0,014553881 0,0415 0,0415

9 KPIG 0,0718 0,000000000000479 0,0074 0,2257 -0,1224 -0,011 0,001469301 -0,004289120 -0,013819819 0,0856 0,0856

10 GMTD -0,0688 0,000000000003272 0,1815 0,0100 0,1721 -0,011 -0,002065284 -0,000189732 -0,013255017 -0,0555 0,0555

11 OMRE -0,090 0,000000000001343 0,2388 0,1766 0,2202 -0,011 -0,002642684 -0,003356337 -0,016999021 -0,0020 0,0020

12 JSPT -0,0465 0,000000000000385 0,0305 0,5081 0,0205 -0,011 -0,000245653 -0,009653575 -0,020899228 -0,0256 0,0256

13 LCGP -0,0493 0,000000000005497 -0,0066 0,0083 0,0041 -0,011 -0,000049430 -0,000157328 -0,011206758 -0,0381 0,0381

14 LAMI -0,0244 0,000000000001638 -0,0097 0,1185 -0,0069 -0,011 0,000082969 -0,002250737 -0,013167768 -0,0112 0,0112

15 LPKR 0,1002 0,000000000000082 0,0462 0,0995 0,0395 -0,011 -0,000473521 -0,001889989 -0,013363510 0,1136 0,1136

16 MTSM -0,0640 0,000000000010213 0,0071 0,1925 0,0285 -0,011 -0,000341431 -0,003657951 -0,014999382 -0,0490 0,0490

17 MKPI -0,0919 0,000000000000601 0,0178 0,0975 0,0195 -0,011 -0,000234485 -0,001852565 -0,013087051 -0,0788 0,0788

18 MDLN 0,0424 0,000000000000565 -0,0177 0,0698 -0,0570 -0,011 0,000684152 -0,001325641 -0,011641489 0,0540 0,0540

19 PWSI -0,0127 0,000000000003640 -0,0048 0,0285 -0,0048 -0,011 0,000057051 -0,000541304 -0,011484253 -0,0012 0,0012

20 GPRA -0,0631 0,000000000000756 0,0030 0,0075 0,1595 -0,011 -0,001914072 -0,000142306 -0,013056378 -0,0500 0,0500

21 PNSE -0,0959 0,000000000003443 0,0510 0,6946 0,6295 -0,011 -0,007553719 -0,013197694 -0,031751413 -0,0642 0,0642

22 PUDP 0,0246 0,000000000003759 0,0065 0,3683 0,1613 -0,011 -0,001935051 -0,006998329 -0,019933380 0,0445 0,0445

23 BKSL 0,0759 0,000000000000359 0,1009 0,0103 0,0965 -0,011 -0,001157477 -0,000195337 -0,012352814 0,0883 0,0883

(19)

88

NO KODE TAC/TA-1

β0= -0,011 β1= -0,012 β2= -0,019 (ΔREV-ΔREC)/ TA-1

β0

(1/TA-1)

β1

[(ΔREV-ΔREC)/TA-1]

β2

(PPE/TA-1) NDA DA

DA ABS 1/TA-1 ΔREV/TA-1 PPE/TA-1

25 SSIA 0,0098 0,000000000000447 0,0921 0,2937 0,0498 -0,011 -0,000597058 -0,005579980 -0,017177039 0,0270 0,0270

(20)

89

LANGKAH (1) MENCARI DA TAHUN 2009

NO KODE NI CFO TAC REV REV-1 ΔREV PPE TA-1 REC REC-1 ΔREC

1 ELTY 132.255.912.805 -365.677.947.540 497.933.860.345 10.59.003.993.596 1.053.840.389.404 5.163.604.192 461.551.4120.951 8.334.991.485.092 1.478.280.523.754 1.286.845.597.794 191.434.925.960

2 BIPP -21.807.772.883 -355.008.629 -21.452.764.254 3.051.3313.314 30.683.297.976 -169.984.662 63.347.620.578 216.882.532.228 10.569.260.455 9.164.291.779 1.404.968.676

3 BMSR -197.290.857.98 -10.596.914.236 -9.132.171.562 121.383.780.4955 19.606.272.980 .1.194.231.531.975 628.990.964 543.472.914.016 251.265.937.938 19.742.937.727 231.523.000.211

4 BKDP -716.3405.361 -55.864.837.039 48.701.431.678 3.1173.107.021 195.482.025.228 -164.308.918.207 445.957.709.856 925.683.059.578 72.596.982.626 69.600.930.317 2.996.052.309

5 BSDE 308.738.334.000 239.242.777.000 69.495.557.000 1.270.592.451.000 1.386.110.523.000 -115.518.072.000 11.3330.418.000 4.381.085.317.000 11.019.793.000 17.433.417.000 -6.413.624.000

6 CTRS 57.118.544.162 22.950.808.160 34.167.736.002 391.451.881.878 581.174.900.313 -1.897.23.018.435 490.511.425.769 2.159.220.314.884 55.436.183.045 77.517.513.110 -22.081.330.065

7 CKRA -1.425.723.768 28.586.910.041 -30.012.633.809 8.464.200.000 32.560.763.500 -24.096.563.500 3.946.206.324 1.287.523.728.705 29.022.938.526 39.990.376.097 -10.967.437.571

8 COWL 13.691.009.424 8.957.435.448 4.733.573.976 98.931.430.006 83.805.635.201 15.125.794.805 1.329.936.554 207.447.390.282 37.206.660.914 38.160.921.600 -954.260.686

9 SCBD 265.350.685 321.545.684 -56.194.999 1.922.056.432 772.758.393.000 -770.836.336.568 715.445.577.000 4.078.616.800.000 230.859.536.000 61.438.653.000 169.420.883.000

10 DART 30.186.439.156 -68.047.212.728 98.233.651.884 314.355.357.529 371.712.663.749 -57.357.306.220 87.253.341.315 2.774.514.489.772 15.653.464.788 10.738.487.403 4.914.977.385

11 DUTI 211.986.451.546 309.646.127.132 -97.659.675.586 1.002.554.493.801 1.062.378.872.385 -5.982.4378.584 251.461.060.981 4.513.527.428.217 37.737.528.577 40.260.483.636 -2.522.955.059

12 FMII -9.007.180.224 -1.378.272.312 -7.628.907.912 16.959.011.510 4.256.1259.450 -25.602.247.940 53.337.819.513 306.912.077.511 16.616.092.256 4.791.189.801 11.824.902.455

13 KPIG 127.874.560.767 12.038.249.588 115.836.311.179 55.666.363.429 46.666.329.984 900.0033.445 528.253.766.929 2.019.232.332.119 49.581.782.341 19.228.667.888 30.353.114.453

14 DILD 25.612.283.715 21.252.628.323 4.359.655.392 386.818.659.740 298.611.163.310 88.207.496.430 142.580.200.001 2.111.152.441.704 90.659.537.735 61.966.367.934 28.693.169.801

15 JSPT 793.07.133.308 178.284.877.140 -98.977.743.832 958.100.438.225 924.051.133.937 34.049.304.288 1.408.923.710.875 2.688.409.851.745 113.024.511.670 99.995.162.483 13.029.349.187

16 JRPT 191.705.460.000 377.493.848.000 -185.788.388.000 662.062.576.000 648.573.117.000 13.489.459.000 23.727.637.000 2.211.213.226.000 55.828.921.000 13.720.362.000 42.108.559.000

17 LAMI 12.602.248.000 26.757.944.000 -14.155.696.000 134.898.800.000 112.946.502.000 21.952.298.000 82.267.962.000 639.351.512.000 9.402.085.000 5.808.039.000 3.594.046.000

18 LPCK 25.681.106.177 67.554.133.296 -41.873.027.119 323.158.797.330 276.557.519.426 46.601.277.904 22.068.786.105 1.401.408.806.528 68.470.524.323 5.465.955.3307 13.810.971.016

19 LPKR 388.053.495.627 115.733.565.255 272.319.930.372 2.565.101.010.425 2.553.306.718.090 11.794.292.335 1.245.661.350.665 1.1787.777.210.609 721.658.575.603 1.352.506.111.697 -630.847.536.094

20 MTSM 968.489.341 1.499.318.785 -530.829.444 23.141.990.106 23.344.789.550 -202.799.444 18.988.766.776 95.558.557.641 3.231.172.535 4.539.342.222 -1.308.169.687

21 MDLN 2.355.455.742 144.090.913.646 -141.735.457.904 292.726.441.382 237.129.684.761 55.596.756.621 95.237.905.190 1.846.259.737.784 220.172.076.651 320.197.624.032 -100.025.547.381

22 PWON 146.622.125.000 82.835.045.000 63.787.080.000 697.388.204.000 453.811.684.000 243.576.520.000 1.559.359.538.000 356.250.1143.000 44.964.730.000 43.812.528.000 1.152.202.000

23 PWSI -13.720.531.089 334.511.492 -14.055.042.581 1.785.185.874 2.037.812.760 -252.626.886 7.893.989.184 276.786.963.689 882.183.392 1.507.571.970 -625.388.578

(21)

90

NO KODE NI CFO TAC REV REV-1 ΔREV PPE TA-1 REC REC-1 ΔREC

25 PNSE 32.044.907.478 41.717.786.175 -9.672.878.697 188.605.097.009 158.486.228.458 30.118.868.551 189.669.738.651 255.117.885.071 18.081.641.446 16.467.965.492 1.613.675.954

26 PUDP 6501.624.556 -1.321.416.321 7.823.040.877 56.326.438.031 49.163.595.979 7.162.842.052 97.600.078.317 24.409.3831.373 14.771.418.878 18.150.507.990 -3.379.089.112

27 BKSL 2.457.166.164 -117.011.989.335 119.469.155.499 162.658.608.611 80.110.391.344 82.548.217.267 34.110.054.088 2.543.182.987.219 158.559.539.408 81.164.592.927 77.394.946.481

28 SMRA 167.342.743.000 572.891.906.000 -405.549.163.000 1.197.692.629.000 1.267.062.897.000 -69.370.268.000 308.637.298.000 3.629.969.131.000 133.618.697.000 160.069.046.000 -26.450.349.000

29 SSIA 17.598.623.843 -67.756.385.148 85.355.008.991 1.484.101.908.482 1.753.279.906.706 -269.177.998.224 635.606.504.090 2.251.369.383.772 358.542.949.489 441.406.490.720 -82.863.541.231

(22)

91

1 ELTY 0,0597 0,000000000000120 0,0006 0,5538 -0,0223 -0,011 0,000268177 -0,010521279 -0,021253101 0,0810 0,0810

2 BIPP -0,0989 0,000000000004611 -0,0008 0,2921 -0,0073 -0,011 0,000087141 -0,005549570 -0,016462429 -0,0825 0,0825

3 BMSR -0,0168 0,000000000001840 2,1974 0,0012 1,7714 -0,011 -0,021256814 -0,000021990 -0,032278803 0,0155 0,0155

4 BKDP 0,0526 0,000000000001080 -0,1775 0,4818 -0,1807 -0,011 0,002168841 -0,009153453 -0,017984612 0,0706 0,0706

5 BSDE 0,0159 0,000000000000228 -0,0264 0,0259 -0,0249 -0,011 0,000298842 -0,000491494 -0,011192652 0,0271 0,0271

6 CTRS 0,0158 0,000000000000463 -0,0879 0,2272 -0,0776 -0,011 0,000931679 -0,004316242 -0,014384563 0,0302 0,0302

7 CKRA -0,0233 0,000000000000777 -0,0187 0,0031 -0,0102 -0,011 0,000122366 -0,000058234 -0,010935868 -0,0124 0,0124

8 COWL 0,0228 0,000000000004820 0,0729 0,0064 0,0775 -0,011 -0,000930167 -0,000121808 -0,012051975 0,0349 0,0349

9 SCBD -0,0138 0,000000000000245 0,2818 0,1754 -0,2402 -0,011 -0,002882969 -0,003332862 -0,017215831 0,0034 0,0034

10 DART 0,0354 0,000000000000360 -0,0207 0,0314 -0,0224 -0,011 0,000269333 -0,000597515 -0,011328182 0,0467 0,0467

11 DUTI -0,0216 0,000000000000222 -0,0133 0,0557 -0,0127 -0,011 0,000152346 -0,001058542 -0,011906197 -0,0097 0,0097

12 FMII -0,0249 0,000000000003258 -0,0834 0,1738 -0,1219 -0,011 0,001463370 -0,003301983 -0,012838614 -0,0120 0,0120

13 KPIG 0,0574 0,000000000000495 0,0045 0,2616 -0,0106 -0,011 0,000126898 -0,004970613 -0,015843714 0,0732 0,0732

14 DILD 0,0021 0,000000000000474 0,0418 0,0675 0,0282 -0,011 -0,000338285 -0,001283197 -0,012621482 0,0147 0,0147

15 JSPT -0,0368 0,000000000000372 0,0127 0,5241 0,0078 -0,011 -0,000093825 -0,009957392 -0,021051217 -0,0158 0,0158

16 JRPT -0,0840 0,000000000000452 0,0061 0,0107 -0,0129 -0,011 0,000155313 -0,000203881 -0,011048569 -0,0730 0,0730

17 LAMI -0,0221 0,000000000001564 0,0343 0,1287 0,0287 -0,011 -0,000344566 -0,002444807 -0,013789374 -0,0084 0,0084

18 LPCK -0,0299 0,000000000000714 0,0333 0,0157 0,0234 -0,011 -0,000280777 -0,000299204 -0,011579981 -0,0183 0,0183

19 LPKR 0,0231 0,000000000000085 0,0010 0,1057 0,0545 -0,011 -0,000654212 -0,002007806 -0,013662017 0,0368 0,0368

20 MTSM -0,0056 0,000000000010465 -0,0021 0,1987 0,0116 -0,011 -0,000138810 -0,003775555 -0,014914364 0,0094 0,0094

21 MDLN -0,0768 0,000000000000542 0,0301 0,0516 0,0843 -0,011 -0,001011487 -0,000980101 -0,012991588 -0,0638 0,0638

22 PWON 0,0179 0,000000000000281 0,0684 0,4377 0,0680 -0,011 -0,000816587 -0,008316582 -0,020133168 0,0380 0,0380

23 PWSI -0,0508 0,000000000003613 -0,0009 0,0285 0,0013 -0,011 -0,000016161 -0,000541882 -0,011558043 -0,0392 0,0392

(23)

92

NO KODE TAC/TA-1

β0= -0,011 β1= -0,012 β2= -0.,019 (ΔREV-ΔREC)/ TA-1

β0

(1/TA-1)

β1

[(ΔREV-ΔREC)/TA-1]

β2

(PPE/TA-1) NDA DA

DA ABS 1/TA-1 ΔREV/TA-1 PPE/TA-1

25 PNSE -0,0379 0,000000000003920 0,1181 0,7435 0,1117 -0,011 -0,001340801 -0,014125725 -0,026466526 -0,0114 0,0114

26 PUDP 0,0320 0,000000000004097 0,0293 0,3998 0,0432 -0,011 -0,000518256 -0,007597085 -0,019115341 0,0512 0,0512

28 BKSL 0,0470 0,000000000000393 0,0325 0,0134 0,0020 -0,011 -0,000024316 -0,000254835 -0,011279150 0,0583 0,0583

29 SMRA -0,1117 0,000000000000275 -0,0191 0,0850 -0,0118 -0,011 0,000141885 -0,001615471 -0,012473585 -0,0992 0,0992

30 SSIA 0,0379 0,000000000000444 -0,1196 0,2823 -0,0828 -0,011 0,000993073 -0,005364079 -0,015371006 0,0533 0,0533

(24)

93

LAMPIRAN 3:

HASIL

UJI ASUMSI KLASIK

(25)

94

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

(26)
(27)

96

LAMPIRAN 4:

HASIL

REGRESI BERGANDA

(28)
(29)

98

LAMPIRAN 5:

HASIL

UJI ASUMSI KLASIK

(30)

99

a. Predictors: (Constant), KI, KKA, KM, KDK

(31)
(32)

101

LAMPIRAN 6:

HASIL

REGRESI BERGANDA

(33)

102

a. Predictors: (Constant), KI, KKA, KM, KDK

b. Dependent Variable: DA

a. Predictors: (Constant), KI, KKA, KM, KDK

(34)

LAMPIRAN 7:

STATISTIK DESKRIPTIF

DAN

DATA TOTAL LABA

SEKTOR REAL ESTATE & PROPERTY

(35)

71

Frequency

Percent

Valid Percent

Cumulative Percent

Valid

0

23

22.8

22.8

22.8

1

78

77.2

77.2

100.0

Total

101

100.0

100.0

KM

Frequency

Percent

Valid Percent

Cumulative Percent

Referensi

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