145
DAFTAR PUSTAKA
Arifin. 2005
, “
Peran Akuntan Dalam Menegakkan Prinsip Good Corporate
Governance Pada Perusahaan Di Indonesia (Tinjauan Perspektif Teori
Keagenan)”. Semarang
Amyuliyanthy, Rafriny. 2012, “Pengaruh Struktur Corporate Governance
Terhadap Kinerja Perusahaan Publik Indonesia”,
Jurnal Liquidty,
Vol.1,
No.2, Jui-Desember, Hlm. 91-98
Baron, Reuben M., and David A.Kenny. 1986, “The Moderator
-Mediator
Variable Distinction in Social Psychological Research : Conceptual,
Strategic , and Statistical Considerations”,
Journal of Personality and
Social Psychology,
Vol. 51, No. 6, 1173-1182
Beasley, Mark S. 1996, “
An Empirical Analysis of the Relation Between the
Board of Director Composition and Financial Statement Fraud
”
, The
Accounting Review
, Vol.17. No.4, Oktober, hal.443-465
Bushee, Brian J. 1998.
“Institutional Investor, Long Term Investment, and
Earnings Managemen”t
. The Accounting Review,
Vol.73. No.3. p.305-333.
Boediono, Gideon SB. 2005.
“Pengaruh Mekanisme Corporate Governance
Terhadap Manajemen Laba dan Dampaknya Pada Kualitas Laba
”.
Jurnal
Akuntansi,
tahun IX, No 3, hal 233-247
Boediono, Gideon SB. 2005,
“
Kualitas Laba: Studi Pengaruh mekanisme
Corporate Governance Terhadap Manajemen Laba dan Dampak
Manajemen Laba dengan Menggunakan Analisis Jalur
”.
Simposium
Nasioal Akuntansi VIII.
Bangun N, Vincent. 2008.
“Analisis Hubungan Komponen Good Corporate
Governance Terhadap Manajemen Laba dengan Kinerja Keuangan pada
Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia”.
Jurnal
Akuntansi,
tahun XII, No 3, hal 289-302
Bukhori I, Raharja. 2012, “
Pengaruh Good Corporate Governance dan Ukuran
Perusahaan Terhadap Kinerja Perusahaan
”
. Diponegoro Journal of
acounting. Semarang
Chung, K,H and Pruitt, S.W. 1994, “A simple Approximation of Tobin’s q”.
146
Cornett M. M, J. Marcuss, Saunders dan Tehranian H. 2006. “
Eranings
Management, Corporate Governance, and True Financial Performance
”.
http://papers.ssrn.com/
Christiawan, Yulius Jogi dan Josua Tarigan. 2007, “Kepemilikan Manajerial :
Kebijakan Hutang, Kinerja dan Nilai Perusahaan”,
Jurnal Akuntansi dan
Keuangan
, Vol. 9 No. 1. Hal 1-8.
Fama. E.F. and M.C. Jensen. 1983, “Separation of Ownership and Control”.
Journal Of Law and Economics,
Vol.26.p.301-325
Forum For Corporate Governance in Indonesia (FCGI).
2003.
Indonesia
Company Law. Available on-line
at www.fcgi.org.id
Farida, Y. N., Yuli Prasetyo, dan Eliada Herwiyanti. 2010.
Pengaruh Penerapan
Corporate Governance Terhadap Timbulnya Earnings Management
Dalam Mnilai Kinerja Keuangan Pada Perusahaan Perbankan di
Indonesia.
Jurnal Bisnis dan Akuntansi
Vol.12, No.2, Agustus 2010,
Hlm.69-80
Felisia. 2011, “Pengukuran Kinerja Keuangan Dengan Pendekatan Economic
Va
lue Added dan Financial Value Added”,
Bina Ekonomi Majalah Ilmiah
Fakultas Ekonomi Unpar,
Vol.15, No.2, Hlm.57-65
Ghozali, Imam. 2006.
Aplikasi Analisis Multivariate dengan Program SPSS.
Semarang: Badan Penerbit Universitas Diponegoro.
Gumanti, T Ari.
2000, “Earninga Management : Suatu Telaah Pustaka”
. Jurnal
Akuntansi dan Keauangan
Vol.2, No.2, Nopember 2000, Hlm.104-115
Guna, W.I., Arleen Herawaty. 2010.
Pengaruh Mekanisme Good Corporate
Governance, Independensi Auditor, Kualitas Audit dan Faktor Lainnya
Terhadap Manajemen Laba.
Jurnal Bisnis dan Akuntansi
Vol. 12, No. 1,
April 2010, Hlm.53-68
Haris Wibisono. 2004.
Pengaruh Earnings Management Terhadap Kinerja Di
Seputar SEO.
Tesis S2. Magister Sains Akuntansi UNDIP. Tidak
dipublikasikan
Hastuti, T
Dwi. 2005, “
Hubungan antara Good Corporate Governance dan
Struktur Kepemilikan Dengan Kinerja Keuangan (Studi Kasus pada
Perusahaan yang listing di Bursa Efek Jakarta)”
. Simposium Nasional
Akuntansi VI
I. IAI, 2005.
147
Nilai Perusahaan.
Jurnal Akuntansi dan Keuangan,
Vol.10.No.2, November 2008,
Hlm.97-108
Imanta
, D., Rutji Satwiko. 2011, “
Faktor-faktor yang Mempengaruhi Kepemilikan
Managerial. Jurnal Bisnis dan Akuntansi
”,
Jurnal Bisnis dan Akuntansi,
Vol.13, No.1, April 2011, Hlm.67-80
Jensen, M.C. 1993.
The Modern Industrial revolution, Exit, and the Failure of
Internal Control System.
Journal of Finance,
Vol. 48. July, hal.831-880
Jensen, Michael C. Dan W.H. Meckling. 1976.
Theory of The Firm: Managerial
Behavior, Agency Cost and Ownership Structure.
Journal of Financila
Economics 3.
Hal. 305-306
Jogiyanto. 2010,
“
Metodologi Penelitian Bisnis: Salah Kaprah Dan
Pengalaman-Pengalaman
”
. Yogyakarta: BPFE
Komite Nasional Kebijakan Governance.
Pedoman Good Corporate Governance.
2006.
Kawatu, Freddy Semuel. 2009, “Mekanisme Corporate Governance terhadap
Nilai Perusahaan dengan Kualitas Laba sebagai Variabel Intervening”,
Jurnal Keuangan dan Perbankan
, Vol. 13 No. 3. Hal 405
–
417.
Lang, L.H.P., Stulz, R.M, and Walkl
ing. 1989, “Managerial Performance, Tobin’s
q, and the Gains from Successful Tender Offers”.
Journal of Financial
Economics
(September), 137-154
Lesmana., dan Surjanto. 2003.
Financial Performance Analyzing.
Jakarta: PT.
Elex Media Komputindo
Luhgiatno.
2008, “
Mencegah Tindakan Manajemen Laba dengan Mekanisme
Corporate Governance. Fokus Ekonomi
”,
Fokus Ekonomi,
Vol.3, No.2,
Desember 2008, Hlm.32-43
Midiastuty, Pranata P.,dan Mas’ud Machfoedz. 2003, “
Analisis Hubungan
Mekanisme Good Corporate Governance dan Indikasi Manajemen Laba
”.
Simposium Nasional Akuntansi VI,
Surabaya, 16-17 Oktober, 2003,
hal.176-186
148
Nasution, M., Doddy Setiawan. 2007.
Pengaruh Corporate Governance Terhadap
Manajemen Laba di Industri Perbankan Indonesia.
Simposium Nasional
Akuntansi X, Unhas Makassar 26-28 Juli 2007
Nasser, Eti M. 2008.
Pengaruh Struktur Kepemilikan dan Dewan Komisaris
Independen Terhadap Nilai Perusahaan Dengan Manajemen Laba dan
Kebijakan Hutang sebagai Variabel Intervening.
Media Riset Akuntansi,
Auditing dan Informasi,
Vol.8 No.1, April 2008, Hlm.1-27
Pradhono dan Y
ulius Jogi Christiawan. 2004, “
Pengaruh Economic Value Added,
Residual Income, Earnings dan Arus kas Operasi terhadap Return yang
diterima oleh Pemegang Saham (Studi pada perusahaan manufaktur yang
terdaftar di Bursa Efek Jakarta)”.
Jurnal Akuntansi dan Keuangan,
Vol. 6,
No. 2, Nopember. Hal 140-166
Purwanto, Agus. 2009, “Karakteristik Perusahaan, Praktik Corporate Governance,
Keputusan Keuangan, Perataan Laba dan Nilai Perusahaan”,
Jurnal Maksi
,
Vol. 9 No. 2. Hal 175
–
189.
Pamudji, S., Aprillya Trihartati. 2010,
“Pengaruh Independensi dan Efektivitas
Komite Audit Terhadap Manajemen Laba”.
Jurnal Dinamika Akuntansi
Vol.2, No.1, Maret 2010, Hlm.21-29
Puspitasari, F., dan Endang Ernawati. 2010.
Pengaruh Mekanisme Corporate
Governance Terhadap Kinerja Keuangan Badan Usaha.
Jurnal
Manajemen Teori dan Terapan.
No.2, Agustus 2010, Hlm.189-215
Pradipta, Arya. 2011, “Analisis Pengaruh Dari Mekanisme
Corporate
Governance
Terhadap Manajemen Laba”,
Jurnal Bisnis dan Akuntansi,
Vol.13. No.2, Agustus, Hlm.93-106
Putri, I Gusti Ayu M.A.D. 2012.
Pengaruh Kebijakan Dividen dan Good
Corporate Governance Terhadap Manajemen Laba.
Buletin Studi
Ekonomi
, Vol 17, No.2, Agustus 2012
Rajgopal, Shivaram, and Mohan Venkatachalam. 1997.
“The Role Institutional
Investors in Corporate Governance: An Empirical Investigation
”.
Working
Paper. University of Washington. April.
Rajgopal, S., Mohan Venkatachalam, and James J Jiambalvo. 1999,
“Is
Institutional Ownership Associated With Earnings Management And The
Extent
To
Which
Stock
Prices
Reflect
Future
Earnings?
”
149
Rachmawati, Andri dan Hanung Triatmoko. 2007, “ Analisis Faktor –
Faktor yang
Mempengaruhi Kualitas Laba dan Nilai Perusahaan”,
Simposium Nasional
Akuntansi
(SNA) X.
Rahmawati. 2008, “
Motivasi, Batasan, Dan Peluang Manajemen Laba (Studi
Empiris Pada Industri Perbankan Yang Terdaftar di Bursa Efek Jakarta
”
,
Jurnal Ekonomi dan Bisnis Indonesia, Vol.23, No.4, 2008, Hlm. 385-403
Rosyada, Fani Y. 2012.
“Analisis Pengaruh Mekanisme Corporate Governance
Terhadap
Manajemen
Laba
dan
Kinerja
Keuangan”.
www.repository.gunadarma.ac.id
Suprayitno, G., Khomsiyah., Sedarnawati Y., Deni D., Aries S. 2005.
Internalisasi Good Corporate Governance Dalam Proses Bisnis.
Jakarta:
The Indonesian Institute for Corporate Governance
Siallagan, H., Mas’ud Machfoedz. 2006. “Mekanisme Corporate Governance,
Kualitas Laba dan Nilai Perusahaan”
. Simposium Nasional Akuntansi
9
Padang, 23-26 Agustus 2006
Siregar, S. V., dan S. Utama. 2006.
“Pengaruh Struktur Kepemilikan, Ukuran
Perusahaan, dan Praktek Corporate Governance terhadap Pengelolaan
Laba (Earnings Management)”
. Jurnal Riset Akuntansi Indonesia
, Vol. 9
No.3, September, 2006,hal.307-326
Sujoko.,dan Ugy Soebiantoro. 2007, “Pengaruh Struktur Kepemilikan Saham,
Leverage, Fa
ktor Intern Dan Faktor Ekstern Terhadap Nilai Perusahaan”.
Jurnal Manajemen dan Kewirausahaan,
Vol.9, No. 1, Maret, hlm: 41-48
Susiana, dan A. Herawaty. 2007. “
Analisis Pengaruh Independensi, Mekanisme
Corporate Governance, dan Kualitas Audit Terhadap Integritas Laporan
Keuangan”
. Simposium Nasional Akuntansi X
, Makassar, 26-28 Juli, 2007.
Sam’ani. 2008.
Pengaruh Good Corporate Governance Dan Leverage Terhadap
Kinerja Keuangan Pada Perbankan yang Terdaftar di Bursa Efek
Indonesia (BEI) Tahun 2004-2007.
Tesis Tidak Dipublikasikan , Magister
Manajemen, Universitas Diponegoro, Semarang
Sulistyanto, H.S. 2008.
Manajemen Laba: Teori dan Model Empiris.
Jakarta: PT
Gramedia WidiasaranA Indonesia
150
Suryani, Indra Dewi. 2010, “Pengaruh Mekanisme Corporate Governance Dan
Ukuran Perusahaan Terhadap Manajemen Laba Pada Perusahaan
Manufaktur Yang Terdaftar Di BEI”,
Skripsi,
Universitas Dponegoro
,
Semarang
Sofyaningsih, Sri dan Pancawati Hardiningsih. 2011, “Struktur Kepemilikan,
Kebijakan Deviden, Kebijakan Utang dan Nilai Perusahaan”,
Dinamika
Keuangan dan Perbankan
, hal 68 - 87.
Sutedi, Adrian. 2011.
Good Corporate Governance.
Jakarta: Sinar Grafika
Setiyanto, M.D., dan Rahardja. 2012.
“Pengaruh mekanisme Corporte
Governance Terhadap Manajemen Laba Dan Pengaruhnya Terhadap
Kinerja Perusahaan”.
Diponegoro Journal Of Accounting,
Vol1, No.1,
2012, Hlm.1-15
Sukirni, Di. 2012, “Kepemilikan Manajerial, Kepemilikan Institusional,
Kebijakan Deviden dan Kebijakan Hutang Analisis Terhadap Nilai
Perusahaan”.
Accounting Analysis Journal
Suprapti, Indri., dan Waseso Segoro. 2012.
“AnalsisiS Pengaruh Manajemen
Laba, Kepemilikan Institusional, Kepemilikan Manajerial, Komite Audit
Terhadap Kinerja Keuangan Pada Perusahaan Manufaktur Yang terdaftar
Di Bursa Efek Indonesia“.
www.repository.gunadarma.ac.id
Sriwedari, Tuti. 2012.
“Mekanisme Good Corporate Governance, Manajemen
Laba dan Kinerja Keuangan Perusahaan Manufaktur di Bursa Efek
Indonesia”
. Jurnal Mediasi
,
Vol.4 No.1 Juni 2012, Hlm.78-88
Ujiyantho, M. Arief dan Bambang Agus Pramuka. 2007.
“
Mekanisme Corporate
Gove
rnance, Manajemen laba dan Kinerja Keuangan”.
Simposium
Nasional X
, P.1-26, Makassar
Utami, Rini Budi dan Rahmawati. 2008, “ Pengaruh Komposisi Dewan Komisaris
Dan Keberadaan Komite Audit Terhadap Aktivitas Manajemen Laba Pada
Perusahaan Manufaktur Yang T
erdaftar Di Bursa Efek Jakarta”,
Prosiding
Seminar Ketahanan Ekonomi Nasional (SKEN)
Wolfe, J and Sauaia, A.C. 2003, “The Tobin q as a Company Performance
Indicator”.
Development in Business Simulation and Experiental Learning,
Vol.30
151
Wahyuningsih, P. 2009.
“Pengaruh Struktur Kepemilikan Institusional Dan
Corporate Governance Terhadap Manajemen Laba
”.
Fokus Ekonomi,
Vol.4, No.2 Desember 2009, Hlm. 78-93
Widyastuti, Tri. 2009, “Pengaruh Struktur Kepemilikan Dan Kinerja Keuangan
Terhadap Manajemen Laba: Studi Pada Perusahaan Manufaktur di BEI”,
Jurnal Maksi,
Vol.9, No.1, January, Hlm 30-41
Wardani, Dwi T., dan Masodah. 2011.
“Pengaruh Asimetri Informasi, S
truktur
Kepemilikan Manajerial, dan Leverage Terhadap Praktik Manajemen Laba
Dalam Industri Perbankan Di Indonesia
”.
Proceeding PESAT (Psikologi,
Ekonomi, Sastra, Arsitektur & Sipil)
,
Vol.4 Oktober 2011.
Wardani, D.,K dan Sri Hermuningsih. 2011, “Pengaruh
Struktur Kepemilikan
Terhadap Nilai Perusahaan Dengan Kinerja Keuangan Dan Kebijakan
Hutang Sebagai Variabel Intervening”.
Siasat Bisnis,
Vol.15 No.1, Januari,
Hlm: 27-36
Wijayanti, Sri., dan Siti Mutmainah. 2012, “Pengaruh Penerapan
Corporate
Governance
Terhadap Kinerja Keuangan Pada Perusahaan Perbankan
Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2009-
2011”.
1
154
PERHITUNGAN
DISCRETIONARY ACCRUAL
(A)
No.
Kode
Saham Tahun NI CF TACit TAi, t-1 TAC/ TA (t-1)
∆ sales (i,t)/TA
(t-1) PPE/TA (t-1) PPE 1 MLIA 2009 1.442.020.686.000 548.396.982.000 893.623.704.000 3.773.017.638.000 0,236845886 0,00004824 0,448072323 1.690.584.778.000
2 INAI 2009 -12.824.140.133 84.367.262.804 -97.191.402.937 622.405.086.863 -0,156154577 0,275333444 0,05106276 31.781.721.634
3 JPRS 2009 1.917.377.909 -9.626.220.956 11.543.598.865 399.343.736.262 0,028906423 1,076353189 0,048058677 19.191.931.767
4 LION 2009 33.613.329.078 50.456.390.635 -16.843.061.557 253.141.852.363 -0,06653606 0,126803077 0,077480817 19.613.637.506
5 LMSH 2009 2.400.507.034 4.064.913.956 -1.664.406.922 61.987.805.413 -0,026850554 0,621185811 0,39017045 24.185.809.936
6 PICO 2009 12.657.347.594 26.731.596.161 -14.074.248.567 588.563.565.451 -0,023912878 0,011859432 0,373346215 219.737.979.541
7 ETWA 2009 10.416.886.250 -1.025.273.940 11.442.160.190 417.548.675.139 0,027403177 0,121211169 0,048048907 20.062.757.476
8 SOBI 2009 157.548.060.000 392.286.907.000 -234.738.847.000 1.111.099.598.000 -0,211267151 0,020026391 0,583296271 648.100.252.000
9 TPIA 2009 482.884.000.000 601.240.000.000 -118.356.000.000 2.374.666.000.000 -0,049841114 0,104592393 0,402052331 954.740.000.000
10 AKKU 2009 -5.664.063.927 -293.116.246 -5.370.947.681 42.858.281.932 -0,125318782 0,128505245 0,591148403 25.335.604.931
11 APLI 2009 30.142.714.633 39.483.367.398 -9.340.652.765 276.082.674.266 -0,03383281 0,05884821 0,679006711 187.461.988.513
12 BRNA 2009 20.260.227.896 27.083.258.750 -6.823.030.854 432.641.907.567 -0,015770619 0,132229651 0,495175721 214.233.768.452
13 DYNA 2009 65.588.022.747 179.707.366.125 -114.119.343.378 1.235.004.262.542 -0,092404008 0,089062198 0,602970989 744.671.741.429
14 YPAS 2009 18.540.681.482 15.044.881.849 3.495.799.633 180.549.748.739 0,019361975 0,006195878 0,554317289 100.081.847.273
15 BRPT 2009 547.265.000.000 1.034.262.000.000 -486.997.000.000 17.243.721.000.000 -0,02824199 0,22790661 0,568864574 9.809.342.000.000
16 ASSI 2009 10.040.000.000.000 11.335.000.000.000 -1.295.000.000.000 80.740.000.000.000 -0,016039138 0,018107506 0,271748823 21.941.000.000.000
17 AUTO 2009 768.265.000.000 595.745.000.000 172.520.000.000 3.981.316.000.000 0,043332406 0,003118818 0,174996408 696.716.000.000
18 GJTL 2009 905.330.000.000 1.137.405.000.000 -232.075.000.000 8.713.559.000.000 -0,026633778 4,70531E-06 0,414209165 3.609.236.000.000
19 BRAM 2009 72.105.574.000 213.251.329.000 -141.145.755.000 1.672.766.471.000 -0,084378637 0,082047857 0,385845404 645.429.255.000
20 NIPS 2009 3.685.250.963 843.083.666 2.842.167.297 325.008.127.626 0,008744911 0,616996305 0,437543905 142.205.325.467
21 PRAS 2009 -36.216.313.566 208.243.945 -36.424.557.511 286.965.007.378 -0,126930311 0,869345023 0,535401233 153.641.418.794
22 SMSM 2009 132.850.275.038 268.070.416.818 -135.220.141.780 929.753.183.773 -0,1454366 0,02265711 0,367155778 341.364.253.389
23 MYRX 2009 13.946.172.812 -966.799.859 14.912.972.671 2.232.250.219 6,680690428 0 0,008152209 18.197.770
24 UNTX 2009 30.679.809.366 2.516.627.991 28.163.181.375 153.146.523.532 0,183896968 0,055628942 0,450065734 68.926.002.531
155
26 IKBI 2009 28.718.699.277 112.732.401.688 -84.013.702.411 636.408.514.847 -0,132012222 1,230678288 0,192526763 122.525.671.390
27 PTSN 2009 -36.312.861.204 57.873.649.915 -94.186.511.119 964.585.323.095 -0,097644562 0,160085846 0,429738607 414.519.553.409
28 INDF 2009 2.075.861.000.000 2.314.507.000.000 -238.646.000.000 39.591.309.000.000 -0,006027737 0,041889219 0,273000547 10.808.449.000.000
29 PSDN 2009 32.449.818.159 -44.342.060.912 76.791.879.071 286.965.007.378 0,26760015 0,420802145 0,408431565 117.205.567.084
30 STTP 2009 41.072.367.353 99.952.885.153 -58.880.517.800 626.749.784.472 -0,093945813 0,00433021 0,519959005 325.884.194.275
31 GGRM 2009 3.455.702.000.000 3.265.201.000.000 190.501.000.000 24.072.959.000.000 0,007913485 0,113049542 0,291591241 7.019.464.000.000
32 INAF 2009 2.125.637.967 40.557.994.677 -38.432.356.710 965.811.675.903 -0,039792806 0,366044306 0,104565683 100.990.757.228
33 KAEF 2009 62.506.876.510 120.369.595.992 -57.862.719.482 1.445.669.799.639 -0,040024852 0,103294183 0,27811496 402.062.398.262
34 PYFA 2009 3.772.968.359 5.020.232.151 -1.247.263.792 98.655.309.435 -0,012642642 0,125888499 0,547840607 54.047.384.571
35 TCID 2009 124.611.778.665 188.221.655.813 -63.609.877.148 910.789.677.565 -0,069840358 0,108644454 0,439021487 399.856.238.388
36 MRAT 2009 21.016.846.720 2.437.835.047 18.579.011.673 354.780.623.962 0,052367605 0,106464643 0,182820987 64.861.343.935
37 KICI 2009 -5.214.569.732 989.752.746 -6.204.322.478 86.218.216.167 -0,071960692 0,118116645 0,073966347 6.377.246.516
38 LMPI 2009 5.991.716.796 12.909.610.155 -6.917.893.359 560.078.203.949 -0,012351656 0,098125549 0,287909207 161.251.671.834
39 MTDL 2009 10.064.638.280 279.800.857.151 -269.736.218.871 1.288.795.504.203 -0,209293265 0,01961725 0,05012514 64.601.055.592
40 MLPL 2009 110.691.000.000 1.246.881.000.000 -1.136.190.000.000 11.461.858.000.000 -0,099127908 0,077950451 0,199121207 2.282.299.000.000
41 MITI 2009 8.925.071.679 22.965.826.384 -14.040.754.705 127.830.725.345 -0,109838653 0,192637161 0,298186489 38.117.395.115
42 LTLS 2009 85.925.000.000 970.833.000.000 -884.908.000.000 3.440.010.000.000 -0,25723995 0,206752015 0,255760012 879.817.000.000
43 AKRA 2009 274.718.650.000 671.152.317.000 -396.433.667.000 4.874.850.950 -81,32221294 105,9091288 586,5283393 2.859.238.232.000
44 KONI 2009 5.483.009.456 -34.161.659.103 39.644.668.559 53.557.693.882 0,740223592 0,020486269 0,435559676 23.327.571.789
45 INTA 2009 37.473.252.355 107.682.723.082 -70.209.470.727 1.137.218.196.524 -0,061737907 0,022319468 0,056198586 63.910.054.849
46 IKAI 2010 -39.209.332.680 -44.142.634 -39.165.190.046 764.903.018.446 -0,051202818 0,003766393 0,546929396 418.347.946.033
47 MLIA 2010 1.574.744.236.000 519.766.440.000 1.054.977.796.000 3.238.592.534.000 0,325751939 0,066718945 1,014617016 3.285.931.092.000
48 ALMI 2010 43.722.582.261 -73.945.789.465 117.668.371.726 1.481.610.908.727 0,079419213 0,853711496 0,350728605 519.643.327.083
49 BTON 2010 8.393.401.472 21.402.190.054 -13.008.788.582 69.783.877.404 -0,186415388 0,074403075 0,101577574 7.088.476.952
50 INAI 2010 15.924.870.857 -90.023.374.137 105.948.244.994 470.415.971.203 0,225222466 0,019617147 0,044133076 20.760.903.657
51 JPRS 2010 28.445.580.508 48.826.247.303 -20.380.666.795 353.951.009.577 -0,057580474 0,352941836 0,049777658 17.618.852.275
52 LION 2010 38.631.299.358 32.525.842.443 6.105.456.915 271.366.371.297 0,022498944 0,038047354 0,06710015 18.208.724.225
53 LMSH 2010 7.350.536.344 9.647.718.776 -2.297.182.432 72.830.915.980 -0,031541309 0,497054824 0,319949277 23.302.198.938
156
55 DPNS 2010 14.749.983.545 15.249.703.610 -499.720.065 142.551.475.929 -0,003505541 0,028040201 0,075327359 10.738.026.214
56 ETWA 2010 38.038.333.295 -150.767.486.193 188.805.819.488 535.796.571.465 0,352383404 0,084786583 0,07643135 40.951.655.518
57 SOBI 2010 63.227.461.000 -213.557.240.000 276.784.701.000 1.262.528.507.000 0,219230457 0,319457723 0,541984428 684.270.791.000
58 TPIA 2010 348.287.000.000 579.350.000.000 -231.063.000.000 2.747.915.000.000 -0,084086662 0,158879005 0,414217325 1.138.234.000.000
59 APLI 2010 24.659.768.960 30.870.127.945 -6.210.358.985 302.381.110.626 -0,020538184 0,002643556 0,584003866 176.591.737.639
60 BRNA 2010 34.760.866.434 60.380.243.328 -25.619.376.894 507.226.402.680 -0,050508761 0,061483061 0,486658351 246.845.964.857
61 YPAS 2010 21.186.130.131 22.436.196.689 -1.250.066.558 191.136.146.962 -0,006540189 3,281611004 0,551418935 105.396.090.565
62 SULI 2010 4.549.597.019 -83.741.233.401 88.290.830.420 2.009.536.359.513 0,043935921 0,037352933 0,493734342 992.177.111.766
63 TIRT 2010 -9.904.418.141 32.588.149.985 -42.492.568.126 627.867.912.780 -0,06767756 0,007454744 0,286665824 179.988.272.282
64 KBRI 2010 -486.255.855.681 -12.533.968.658 -473.721.887.023 1.098.500.240.760 -0,431244227 0,029730586 0,665427684 730.972.471.107
65 AUTO 2010 1.141.179.000.000 374.748.000.000 766.431.000.000 4.644.939.000.000 0,165003459 0,212986866 0,212065002 985.029.000.000
66 GJTL 2010 830.624.000.000 1.010.980.000.000 -180.356.000.000 8.877.146.000.000 -0,02031689 0,216000953 0,459129995 4.075.764.000.000
67 BRAM 2010 134.160.199.000 57.464.276.000 76.695.923.000 1.349.630.935.000 0,05682733 0,225780466 0,536934446 724.663.338.000
68 NIPS 2010 12.662.580.885 25.105.090.279 -12.442.509.394 314.477.779.213 -0,039565623 0,384655205 0,494624209 155.548.322.869
69 PRAS 2010 306.286.065 93.246.942.121 -92.940.656.056 420.714.339.156 -0,220911548 1,065810392 0,531059591 223.424.384.796
70 ARGO 2010 -125.015.984.000 -27.979.034.000 -97.036.950.000 1.461.055.966.000 -0,066415628 0,062078447 0,818724205 1.196.201.884.000
71 MYRX 2010 33.633.169.145 14.243.581.721 19.389.587.424 901.048.232 21,51892289 121,0208704 87,97561643 79.270.273.642
72 PBRX 2010 35.608.448.938 2.995.549.571 32.612.899.367 143.664.943.150 0,227006663 1,152070769 1,402503095 201.490.527.389
73 HDTX 2010 1.190.607.578 24.713.058.244 -23.522.450.666 1.089.713.245.877 -0,021585909 0,252771221 0,283837568 309.301.557.065
74 SSTM 2010 9.918.323.868 16.726.584.387 -6.808.260.519 877.231.389.917 -0,007761077 0,02214512 0,446821109 391.965.502.624
75 UNTX 2010 -25.288.156.801 -28.650.945.498 3.362.788.697 143.664.943.150 0,023407163 0,132272154 0,453650189 65.173.628.559
76 SIMM 2010 -4.689.898.982 -1.595.595.102 -3.094.303.880 60.038.267.566 -0,05153886 0,070267403 0,503154247 30.208.509.288
77 KBLM 2010 3.921.611.855 5.654.912.326 -1.733.300.471 354.780.873.513 -0,004885552 0,680102734 0,656710618 232.988.366.743
78 IKBI 2010 4.600.387.412 -36.294.909.196 40.895.296.608 561.948.871.968 0,072774052 0,648083095 0,199976241 112.376.423.010
79 VOKS 2010 10.066.230.211 114.921.610.808 -104.855.380.597 1.237.957.685.071 -0,084700295 0,338899237 0,170359883 210.898.326.363
80 PTSN 2010 -12.611.917.439 64.166.431.374 -76.778.348.813 899.685.312.962 -0,085339115 0,240316553 0,43487257 391.248.463.907
81 INDF 2010 2.952.858.000.000 6.909.950.000.000 -3.957.092.000.000 40.382.953.000.000 -0,097989169 0,024912517 0,290645956 11.737.142.000.000
82 STTP 2010 42.630.759.100 -13.517.981.904 56.148.741.004 548.720.445.825 0,102326679 0,246934467 0,581490165 319.075.542.490
157
84 GGRM 2010 4.146.282.000.000 2.872.598.000.000 1.273.684.000.000 27.230.965.000.000 0,04677337 0,173292316 0,271993005 7.406.632.000.000
85 INAF 2010 12.546.644.388 23.713.155.870 -11.166.511.482 728.034.877.647 -0,01533788 0,105952664 0,133149478 96.937.464.153
86 KLBF 2010 1.286.330.026.012 1.253.907.863.696 32.422.162.316 6.482.446.670.172 0,005001532 0,175727097 0,24763274 1.605.266.031.098
87 KAEF 2010 138.716.044.100 139.119.874.007 -403.829.907 1.562.624.630.137 -0,000258431 0,211037 0,264424873 413.196.818.855
88 PYFA 2010 4.199.202.953 5.020.232.151 -821.029.198 99.937.383.195 -0,008215436 0,088634504 0,528597747 52.826.675.604
89 TSPC 2010 488.889.258.921 578.089.303.003 -89.200.044.082 3.263.102.915.008 -0,027335958 0,195001843 0,233148698 760.788.196.333
90 TCID 2010 131.445.098.783 157.211.148.765 -25.766.049.982 994.620.225.969 -0,025905415 0,078637118 0,398901928 396.755.925.487
91 MRAT 2010 24.418.796.930 4.613.811.149 19.804.985.781 365.635.717.933 0,054165895 0,065065365 0,186916497 68.343.347.512
92 KICI 2010 3.259.699.213 7.293.507.199 -4.033.807.986 84.276.874.394 -0,047863759 0,026356305 0,102154696 8.609.278.457
93 LMPI 2010 2.794.104.212 19.786.335.831 -16.992.231.619 540.513.720.495 -0,031437188 0,037840968 0,340206278 183.886.160.793
94 NIKL 2010 74.576.042.000 -45.853.651.000 120.429.693.000 608.332.291.000 0,197966958 0,298557733 0,114088726 69.403.856.000
95 TBLA 2010 246.663.187.000 380.781.982.000 -134.118.795.000 2.786.340.214.000 -0,048134393 0,06012945 0,415247332 1.157.020.339.000
96 AKRA 2010 310.916.115.000 427.918.661.000 -117.002.546.000 6.059.070.429.000 -0,019310313 0,533935945 0,501379345 3.037.892.760.000
97 CLPI 2010 28.441.593.720 6.397.215.186 22.044.378.534 4.603.616.698.868 0,004788491 0,014906897 0,007074479 32.568.191.469
98 TIRA 2010 3.946.516.223 1.378.528.840 2.567.987.383 201.789.482.852 0,012726071 0,153074474 0,315612975 63.687.379.099
99 MITI 2010 7.058.787.686 13.686.708.330 -6.627.920.644 109.355.092.689 -0,060609163 0,153738044 0,300785907 32.892.470.687
100 MTDL 2010 30.438.567.670 158.368.069.879 -127.929.502.209 1.059.054.196.506 -0,120795992 0,525992252 0,074110978 78.487.542.620
101 INTA 2010 83.081.383.677 70.181.186.764 12.900.196.913 1.039.510.978.420 0,012409871 0,57563507 0,150665005 156.617.926.338
102 KONI 2010 1.378.322.048 14.612.473.503 -13.234.151.455 93.116.815.117 -0,142124185 0,278560013 0,240822883 22.424.659.864
103 SMCB 2011 828.422.000.000 1.061.726.000.000 -233.304.000.000 10.437.249.000.000 -0,022353017 0,149788033 0,789312586 8.238.252.000.000
104 IKAI 2011 -50.623.037.636 -978.188.939 -49.644.848.697 643.787.995.738 -0,07711366 0,027566631 0,633548556 407.870.955.299
105 MLIA 2011 1.357.797.410.000 180.066.457.000 1.177.730.953.000 4.532.299.525.000 0,259852851 0,110938337 1,030133871 4.668.875.255.000
106 ALMI 2011 32.384.480.744 212.460.131.895 -180.075.651.151 1.504.154.332.712 -0,119718866 0,392776786 0,36329564 546.452.711.358
107 BTON 2011 19.105.135.663 33.565.190.036 -14.460.054.373 89.824.014.717 -0,160982054 0,286422609 0,109650146 9.849.216.309
108 JPRS 2011 37.684.943.108 -36.795.304.974 74.480.248.082 411.281.598.196 0,181093072 0,519309591 0,036415605 14.977.068.211
109 LION 2011 52.535.147.701 40.207.285.424 12.327.862.277 303.899.974.798 0,040565526 0,199347376 0,061046924 18.552.158.660
110 LMSH 2011 10.897.341.682 5.100.086.069 5.797.255.613 78.200.046.845 0,074133659 0,594768275 0,258545594 20.218.277.600
111 PICO 2011 12.323.071.886 -13.820.548.232 26.143.620.118 570.360.266.065 0,045837029 0,061217209 0,325030508 185.384.487.191
158
113 BRNA 2011 47.463.061.000 96.770.632.000 -49.307.571.000 550.907.476.933 -0,089502454 0,201498639 0,609626702 335.847.908.000
114 YPAS 2011 16.621.158.688 16.053.217.304 567.941.384 200.856.257.619 0,002827601 0,122916848 0,560166573 112.512.961.530
115 SULI 2011 -314.850.544.330 24.329.806.895 -339.180.351.225 1.955.535.689.750 -0,17344626 0,093840618 0,045364991 88.712.859.818
116 TIRT 2011 4.151.754.741 -57.645.847.663 61.797.602.404 577.182.104.468 0,107067773 0,071888163 0,292457922 168.801.478.709
117 ASII 2011 21.348.000.000.000 9.330.000.000.000 12.018.000.000.000 112.857.000.000.000 0,106488742 0,297066199 0,050736773 5.726.000.000.000
118 AUTO 2011 1.105.649.000.000 258.576.000.000 847.073.000.000 5.585.852.000.000 0,151646159 0,198456744 0,277098462 1.547.831.000.000
119 GJTL 2011 946.046.000.000 304.312.000.000 641.734.000.000 10.371.567.000.000 0,061874353 0,191628902 0,442400748 4.588.389.000.000
120 BRAM 2011 54.979.036.000 141.798.770.000 -86.819.734.000 1.492.727.607.000 -0,058161806 0,063543036 0,477428179 712.670.223.000
121 NIPS 2011 17.831.046.421 -44.903.715.248 62.734.761.669 337.605.715.524 0,18582257 0,528219467 0,519633756 175.431.326.084
122 PRAS 2011 4.531.237.926 4.646.576.990 -115.339.064 461.968.722.867 -0,000249669 0,09361318 0,481563106 222.467.093.212
123 SMSM 2011 219.260.485.960 229.766.347.392 -10.505.861.432 1.067.103.249.531 -0,009845215 0,230627939 0,372693087 397.702.004.051
124 ARGO 2011 -108.481.682.000 -49.166.131.000 -59.315.551.000 1.428.233.566.000 -0,041530708 0,128866105 0,797745526 1.139.366.938.000
125 SSTM 2011 -24.097.995.553 42.939.506.442 -67.037.501.995 872.458.721.356 -0,076837448 0,049794181 0,427838811 373.271.702.153
126 UNTX 2011 -8.178.900.918 -9.991.690.547 1.812.789.629 153.901.724.876 0,011778878 0,270207275 0,418386007 64.390.328.131
127 KBLM 2011 19.002.962.627 47.220.266.787 -28.217.304.160 403.194.715.268 -0,069984311 0,798954976 0,699891645 282.192.612.400
128 IKBI 2011 31.979.668.606 71.814.760.551 -39.835.091.945 600.820.329.651 -0,066301172 1,831502915 0,167996507 100.935.716.685
129 PTSN 2011 -7.382.855.475 52.834.895.934 -60.217.751.409 825.566.764.849 -0,072941104 0,173675614 0,491358771 405.649.471.089
130 INDF 2011 5.017.425.000.000 4.968.991.000.000 48.434.000.000 47.275.955.000.000 0,001024495 0,146562793 0,27331046 12.921.013.000.000
131 PSDN 2011 23.858.490.558 20.800.798.709 3.057.691.849 414.611.350.180 0,007374839 0,766413595 0,28922109 119.914.346.805
132 SKLT 2011 5.976.790.919 17.708.603.858 -11.731.812.939 199.375.442.469 -0,058842818 0,151924522 0,503229988 100.331.701.554
133 ULTJ 2011 101.323.273.593 322.963.103.223 -221.639.829.630 2.006.595.762.260 -0,110455645 0,110621318 0,533109849 1.069.735.963.102
134 GGRM 2011 4.958.102.000.000 -90.307.000.000 5.048.409.000.000 30.741.679.000.000 0,164220341 0,136373651 0,266409684 8.189.881.000.000
135 PYFA 2011 5.172.045.680 1.688.060.047 3.483.985.633 100.586.999.230 0,03463654 0,101762839 0,547925954 55.114.227.514
136 TCID 2011 140.038.819.641 73.140.815.235 66.898.004.406 1.047.238.440.003 0,063880394 0,179264224 0,397548546 416.328.119.478
137 KICI 2011 356.739.464 -3.385.237.611 3.741.977.075 85.942.208.666 0,04354062 0,078282045 0,092910968 7.984.973.765
138 LMPI 2011 5.424.322.790 -3.527.598.887 8.951.921.677 608.920.103.517 0,014701307 0,165198678 0,377388615 229.799.514.619
139 NIKL 2011 -19.263.242.000 -117.009.809.000 97.746.567.000 917.662.004.000 0,10651696 0,106236137 0,220066888 201.947.021.000
140 KRAS 2011 1.022.843.000.000 245.651.000.000 777.192.000.000 17.584.059.000.000 0,044198669 0,169193984 0,32097862 5.644.107.000.000
159
142 MBTO 2011 42.662.530.378 20.619.824.390 22.042.705.988 333.129.929.836 0,066168495 0,246716993 0,202318336 67.398.292.985
143 ETWA 2011 72.961.045.199 -72.595.323.695 145.556.368.894 533.380.349.067 0,272894135 0,175066089 0,120992032 64.534.772.161
No.
Kode
Saham Tahun ∆ sales (i,t) α0 α1 α2 1/TA (t-1)
(∆ sales (i,t)-∆ Reci,t)/TA (t
-1) NDTA DTA abs DTA
1 MLIA 2009 182.011.353 112.011.245 -0,004 0,321 -0,197 0,00000000000027 0,000018553 -0,09226429 0,329110178 0,329110178
2 INAI 2009 171.368.935.843 30.668.315.436 -0,004 0,321 -0,197 0,00000000000161 0,226059561 0,058505755 -0,214660332 0,214660332
3 JPRS 2009 429.834.903.836 13.984.071.978 -0,004 0,321 -0,197 0,00000000000250 1,041335557 0,320801154 -0,291894731 0,291894731
4 LION 2009 32.099.165.701 113.164.557 -0,004 0,321 -0,197 0,00000000000395 0,126356037 0,021296567 -0,087832627 0,087832627
5 LMSH 2009 38.505.945.169 3.292.807.722 -0,004 0,321 -0,197 0,00000000001613 0,568065561 0,101485466 -0,12833602 0,12833602
6 PICO 2009 6.980.029.394 20.973.230.911 -0,004 0,321 -0,197 0,00000000000170 -0,023775175 -0,08518104 0,061268158 0,061268158
7 ETWA 2009 50.611.562.996 76.562.060.571 -0,004 0,321 -0,197 0,00000000000239 -0,062149635 -0,03341567 0,060818844 0,060818844
8 SOBI 2009 22.251.315.000 28.428.414.000 -0,004 0,321 -0,197 0,00000000000090 -0,005559447 -0,12069395 -0,090573204 0,090573204
9 TPIA 2009 248.372.000.000 31.381.000.000 -0,004 0,321 -0,197 0,00000000000042 0,091377482 -0,05387214 0,004031023 0,004031023
10 AKKU 2009 5.507.514.041 4.922.255.862 -0,004 0,321 -0,197 0,00000000002333 0,013655661 -0,11607277 -0,009246014 0,009246014
11 APLI 2009 16.246.971.199 10.146.300.608 -0,004 0,321 -0,197 0,00000000000362 0,022097260 -0,1306711 0,096838291 0,096838291
12 BRNA 2009 57.208.088.583 41.368.775.598 -0,004 0,321 -0,197 0,00000000000231 0,036610677 -0,08979759 0,07402697 0,07402697
13 DYNA 2009 109.992.193.820 17.061.392.753 -0,004 0,321 -0,197 0,00000000000081 0,075247352 -0,09863088 0,006226877 0,006226877
14 YPAS 2009 1.118.664.262 96.739.521 -0,004 0,321 -0,197 0,00000000000554 0,005660073 -0,11138362 0,130745597 0,130745597
15 BRPT 2009 3.929.958.000.000 536.954.000.000 -0,004 0,321 -0,197 0,00000000000006 0,196767507 -0,05290395 0,024661961 0,024661961
16 ASSI 2009 1.462.000.000.000 2.531.000.000.000 -0,004 0,321 -0,197 0,00000000000001 -0,013240030 -0,06178457 0,04574543 0,04574543
17 AUTO 2009 12.417.000.000 149.699.000.000 -0,004 0,321 -0,197 0,00000000000025 -0,034481563 -0,04954287 0,09287528 0,09287528
18 GJTL 2009 41.000.000 176.895.000.000 -0,004 0,321 -0,197 0,00000000000011 -0,020296414 -0,09211435 0,065480576 0,065480576
19 BRAM 2009 137.246.905.000 13.249.941.000 -0,004 0,321 -0,197 0,00000000000060 0,074126883 -0,05621682 -0,028161822 0,028161822
20 NIPS 2009 200.528.813.786 32.071.479.628 -0,004 0,321 -0,197 0,00000000000308 0,518317297 0,076183703 -0,067438791 0,067438791
21 PRAS 2009 249.471.600.894 82.501.721.069 -0,004 0,321 -0,197 0,00000000000348 0,581847527 0,077299013 -0,204229324 0,204229324
22 SMSM 2009 21.065.519.918 34.946.942.417 -0,004 0,321 -0,197 0,00000000000108 -0,014930223 -0,08112229 -0,06431431 0,06431431
160
24 UNTX 2009 8.519.379.115 7.767.892.040 -0,004 0,321 -0,197 0,00000000000653 0,004906981 -0,09108781 0,274984777 0,274984777
25 KBLM 2009 238.366.413.433 81.659.360.486 -0,004 0,321 -0,197 0,00000000000218 0,341327434 0,003418162 -0,0175328 0,0175328
26 IKBI 2009 783.214.141.634 109.792.477.792 -0,004 0,321 -0,197 0,00000000000157 1,058159418 0,297741401 -0,429753623 0,429753623
27 PTSN 2009 154.416.457.582 14.626.091.484 -0,004 0,321 -0,197 0,00000000000104 0,144922759 -0,0421383 -0,055506262 0,055506262
28 INDF 2009 1.658.449.000.000 464.497.000.000 -0,004 0,321 -0,197 0,00000000000003 0,030156922 -0,04810074 0,042072999 0,042072999
29 PSDN 2009 120.755.490.552 18.189.740.534 -0,004 0,321 -0,197 0,00000000000348 0,357415529 0,030269367 0,237330784 0,237330784
30 STTP 2009 2.713.958.487 11.875.999.289 -0,004 0,321 -0,197 0,00000000000160 -0,014618339 -0,11112441 0,017178598 0,017178598
31 GGRM 2009 2.721.437.000.000 1.059.640.000.000 -0,004 0,321 -0,197 0,00000000000004 0,069031688 -0,0392843 0,047197788 0,047197788
32 INAF 2009 353.529.864.456 26.626.630.556 -0,004 0,321 -0,197 0,00000000000104 0,338475131 0,084051078 -0,123843884 0,123843884
33 KAEF 2009 149.329.280.776 42.923.838.011 -0,004 0,321 -0,197 0,00000000000069 0,073602868 -0,03516213 -0,004862725 0,004862725
34 PYFA 2009 12.419.568.844 1.908.462.025 -0,004 0,321 -0,197 0,00000000001014 0,106543752 -0,07772406 0,065081413 0,065081413
35 TCID 2009 98.952.247.455 174.860.322.826 -0,004 0,321 -0,197 0,00000000000110 -0,083343144 -0,11724038 0,047400024 0,047400024
36 MRAT 2009 37.771.592.575 23.013.168.801 -0,004 0,321 -0,197 0,00000000000282 0,041598731 -0,02666254 0,079030147 0,079030147
37 KICI 2009 10.183.806.426 3.500.633.812 -0,004 0,321 -0,197 0,00000000001160 0,077514624 0,006310824 -0,078271516 0,078271516
38 LMPI 2009 54.957.981.234 19.435.698.527 -0,004 0,321 -0,197 0,00000000000179 0,063423791 -0,04035908 0,028007421 0,028007421
39 MTDL 2009 25.282.623.667 93.945.631.107 -0,004 0,321 -0,197 0,00000000000078 -0,053276883 -0,03097653 -0,178316733 0,178316733
40 MLPL 2009 893.457.000.000 642.208.000.000 -0,004 0,321 -0,197 0,00000000000009 0,021920443 -0,03619042 -0,062937492 0,062937492
41 MITI 2009 24.624.948.008 41.056.284.825 -0,004 0,321 -0,197 0,00000000000782 -0,128539807 -0,10400402 -0,005834637 0,005834637
42 LTLS 2009 711.229.000.000 140.527.000.000 -0,004 0,321 -0,197 0,00000000000029 0,165901262 -0,00113042 -0,256109533 0,256109533
43 AKRA 2009 516.291.217.000 515.260.607.000 -0,004 0,321 -0,197 0,00000000020513 0,211413643 -115,482219 34,16000612 34,16000612
44 KONI 2009 1.097.197.301 5.000.955.186 -0,004 0,321 -0,197 0,00000000001867 -0,072888834 -0,11320257 0,853426164 0,853426164
45 INTA 2009 25.382.104.921 19.449.052.302 -0,004 0,321 -0,197 0,00000000000088 0,005217163 -0,01339641 -0,048341494 0,048341494
46 IKAI 2010 2.880.925.373 88.121.078.364 -0,004 0,321 -0,197 0,00000000000131 -0,111439164 -0,14751706 0,096314245 0,096314245
47 MLIA 2010 216.075.478.000 15.904.682.000 -0,004 0,321 -0,197 0,00000000000031 0,061807959 -0,1840392 0,509791136 0,509791136
48 ALMI 2010 1.264.868.265.765 13.820.906.107 -0,004 0,321 -0,197 0,00000000000067 0,844383200 0,197953472 -0,118534259 0,118534259
49 BTON 2010 5.192.135.090 781.338.630 -0,004 0,321 -0,197 0,00000000001433 0,063206526 -0,00372149 -0,182693901 0,182693901
50 INAI 2010 9.228.219.137 43.484.206.475 -0,004 0,321 -0,197 0,00000000000213 -0,072820630 -0,03606964 0,261292104 0,261292104
51 JPRS 2010 124.924.119.003 34.397.874.420 -0,004 0,321 -0,197 0,00000000000283 0,255759250 0,06829252 -0,125872994 0,125872994
161
53 LMSH 2010 36.200.958.148 965.708.833 -0,004 0,321 -0,197 0,00000000001373 0,483795224 0,088268259 -0,119809568 0,119809568
54 TBMS 2010 1.560.292.937.888 196.163.988.428 -0,004 0,321 -0,197 0,00000000000100 1,369518181 0,411985152 -0,250876316 0,250876316
55 DPNS 2010 3.997.172.038 655.611.695 -0,004 0,321 -0,197 0,00000000000702 0,023441079 -0,0113149 0,007809362 0,007809362
56 ETWA 2010 45.428.360.555 211.227.086.610 -0,004 0,321 -0,197 0,00000000000187 -0,309443425 -0,11838832 0,470771719 0,470771719
57 SOBI 2010 403.324.482.000 107.831.088.000 -0,004 0,321 -0,197 0,00000000000079 0,234048889 -0,03564124 0,254871696 0,254871696
58 TPIA 2010 436.586.000.000 78.149.000.000 -0,004 0,321 -0,197 0,00000000000036 0,130439624 -0,04372969 -0,040356968 0,040356968
59 APLI 2010 799.361.357 747.711.217 -0,004 0,321 -0,197 0,00000000000331 0,000170811 -0,11899393 0,098455747 0,098455747
60 BRNA 2010 31.185.831.620 3.686.872.588 -0,004 0,321 -0,197 0,00000000000197 0,054214368 -0,08246888 0,031960122 0,031960122
61 YPAS 2010 627.234.483.216 8.182.713.174 -0,004 0,321 -0,197 0,00000000000523 3,238800090 0,927025299 -0,933565488 0,933565488
62 SULI 2010 75.062.076.463 19.463.001.249 -0,004 0,321 -0,197 0,00000000000050 0,027667613 -0,09238436 0,136320282 0,136320282
63 TIRT 2010 4.680.594.263 18.412.860.483 -0,004 0,321 -0,197 0,00000000000159 -0,021871266 -0,06749384 -0,000183716 0,000183716
64 KBRI 2010 32.659.055.417 7.479.598.161 -0,004 0,321 -0,197 0,00000000000091 0,022921667 -0,1277314 -0,303512828 0,303512828
65 AUTO 2010 989.311.000.000 102.329.000.000 -0,004 0,321 -0,197 0,00000000000022 0,190956652 0,01552028 0,149483179 0,149483179
66 GJTL 2010 1.917.472.000.000 818.609.000.000 -0,004 0,321 -0,197 0,00000000000011 0,123785618 -0,05471343 0,034396536 0,034396536
67 BRAM 2010 304.720.302.000 46.030.154.000 -0,004 0,321 -0,197 0,00000000000074 0,191674732 -0,0482485 0,105075827 0,105075827
68 NIPS 2010 120.965.514.502 27.964.568.168 -0,004 0,321 -0,197 0,00000000000318 0,295731376 -0,0065112 -0,033054426 0,033054426
69 PRAS 2010 448.401.714.933 39.705.590.826 -0,004 0,321 -0,197 0,00000000000238 0,971433788 0,203211507 -0,424123055 0,424123055
70 ARGO 2010 90.700.085.000 4.581.227.000 -0,004 0,321 -0,197 0,00000000000068 0,058942888 -0,146368 0,079952373 0,079952373
71 MYRX 2010 109.045.641.268 40.605.225.466 -0,004 0,321 -0,197 0,00000000110982 75,956439812 7,046820743 14,47210215 14,47210215
72 PBRX 2010 165.512.181.503 12.242.458.561 -0,004 0,321 -0,197 0,00000000000696 1,066855418 0,062167479 0,164839184 0,164839184
73 HDTX 2010 275.448.148.182 74.275.963.117 -0,004 0,321 -0,197 0,00000000000092 0,184610204 -0,00065613 -0,020929784 0,020929784
74 SSTM 2010 19.426.393.964 4.217.636.530 -0,004 0,321 -0,197 0,00000000000114 0,017337224 -0,08645851 0,078697432 0,078697432
75 UNTX 2010 19.002.871.486 17.967.821.516 -0,004 0,321 -0,197 0,00000000000696 0,007204611 -0,09105641 0,11446357 0,11446357
76 SIMM 2010 4.218.733.134 217.653.196 -0,004 0,321 -0,197 0,00000000001666 0,066642162 -0,08172925 0,030190392 0,030190392
77 KBLM 2010 241.287.442.000 50.726.337.011 -0,004 0,321 -0,197 0,00000000000282 0,537123389 0,039044616 -0,043930168 0,043930168
78 IKBI 2010 364.189.564.081 102.241.227.642 -0,004 0,321 -0,197 0,00000000000178 0,466142650 0,106236471 -0,033462419 0,033462419
79 VOKS 2010 419.542.914.554 67.913.070.139 -0,004 0,321 -0,197 0,00000000000081 0,284040278 0,053616032 -0,138316327 0,138316327
80 PTSN 2010 216.209.273.490 64.202.359.384 -0,004 0,321 -0,197 0,00000000000111 0,168955647 -0,03543513 -0,049903982 0,049903982
162
82 STTP 2010 135.497.991.083 50.832.393.220 -0,004 0,321 -0,197 0,00000000000182 0,154296415 -0,06902441 0,171351092 0,171351092
83 ULTJ 2010 266.483.482.512 15.421.665.965 -0,004 0,321 -0,197 0,00000000000058 0,144896132 -0,06458149 -0,025888801 0,025888801
84 GGRM 2010 4.718.917.000.000 123.954.000.000 -0,004 0,321 -0,197 0,00000000000004 0,168740366 -0,00341696 0,050190334 0,050190334
85 INAF 2010 77.137.234.466 47.881.292.719 -0,004 0,321 -0,197 0,00000000000137 0,040184808 -0,01733112 0,001993244 0,001993244
86 KLBF 2010 1.139.141.536.419 148.602.398.839 -0,004 0,321 -0,197 0,00000000000015 0,152803284 -0,0037338 0,008735327 0,008735327
87 KAEF 2010 329.771.613.430 56.765.442.760 -0,004 0,321 -0,197 0,00000000000064 0,174710014 -9,7855E-06 -0,000248645 0,000248645
88 PYFA 2010 8.857.900.395 2.760.198.645 -0,004 0,321 -0,197 0,00000000001001 0,061015223 -0,08854787 0,080332433 0,080332433
89 TSPC 2010 636.311.081.041 72.403.541.295 -0,004 0,321 -0,197 0,00000000000031 0,172813287 0,005542772 -0,032878729 0,032878729
90 TCID 2010 78.214.067.617 14.979.220.013 -0,004 0,321 -0,197 0,00000000000101 0,063576877 -0,0621755 0,036270087 0,036270087
91 MRAT 2010 23.790.221.519 11.741.214.528 -0,004 0,321 -0,197 0,00000000000273 0,032953583 -0,03024445 0,084410344 0,084410344
92 KICI 2010 2.221.227.028 8.512.680.042 -0,004 0,321 -0,197 0,00000000001187 -0,074652187 -0,04808783 0,000224068 0,000224068
93 LMPI 2010 20.453.562.546 27.762.912.444 -0,004 0,321 -0,197 0,00000000000185 -0,013522968 -0,07536151 0,043924321 0,043924321
94 NIKL 2010 181.622.310.000 42.993.212.000 -0,004 0,321 -0,197 0,00000000000164 0,227883839 0,046675233 0,151291724 0,151291724
95 TBLA 2010 167.541.105.000 57.693.925.000 -0,004 0,321 -0,197 0,00000000000036 0,039423463 -0,07314879 0,0250144 0,0250144
96 AKRA 2010 3.235.155.494.000 274.109.869.000 -0,004 0,321 -0,197 0,00000000000017 0,488696354 0,054099799 -0,073410112 0,073410112
97 CLPI 2010 68.625.642.208 18.490.109.716 -0,004 0,321 -0,197 0,00000000000022 0,010890466 -0,00189783 0,006686324 0,006686324
98 TIRA 2010 30.888.819.047 1.104.693.245 -0,004 0,321 -0,197 0,00000000000496 0,147599991 -0,01879616 0,031522231 0,031522231
99 MITI 2010 16.812.037.997 5.105.715.155 -0,004 0,321 -0,197 0,00000000000914 0,107048721 -0,02889218 -0,031716979 0,031716979
100 MTDL 2010 557.054.301.337 34.944.185.991 -0,004 0,321 -0,197 0,00000000000094 0,492996597 0,139652045 -0,260448037 0,260448037
101 INTA 2010 598.378.975.314 119.789.638.294 -0,004 0,321 -0,197 0,00000000000096 0,460398540 0,114106926 -0,101697055 0,101697055
102 KONI 2010 25.938.621.196 2.867.983.616 -0,004 0,321 -0,197 0,00000000001074 0,247760166 0,028088905 -0,17021309 0,17021309
103 SMCB 2011 1.563.375.000.000 61.829.000.000 -0,004 0,321 -0,197 0,00000000000010 0,143864154 -0,11331419 0,090961169 0,090961169
104 IKAI 2011 17.747.065.938 20.728.881.332 -0,004 0,321 -0,197 0,00000000000155 -0,004631673 -0,13029583 0,053182172 0,053182172
105 MLIA 2011 502.805.771.000 52.390.775.000 -0,004 0,321 -0,197 0,00000000000022 0,099378912 -0,17503574 0,434888593 0,434888593
106 ALMI 2011 590.796.905.058 98.625.125.960 -0,004 0,321 -0,197 0,00000000000066 0,327208298 0,029464623 -0,149183489 0,149183489
107 BTON 2011 25.727.628.650 5.318.306.476 -0,004 0,321 -0,197 0,00000000001113 0,227214540 0,047334789 -0,208316842 0,208316842
108 JPRS 2011 213.582.478.347 98.277.607.578 -0,004 0,321 -0,197 0,00000000000243 0,280355045 0,078820095 0,102272977 0,102272977
109 LION 2011 60.581.662.595 3.145.509.102 -0,004 0,321 -0,197 0,00000000000329 0,188996901 0,044641761 -0,004076235 0,004076235
163
111 PICO 2011 34.915.863.334 18.798.643.457 -0,004 0,321 -0,197 0,00000000000175 0,028257964 -0,0589602 0,104797233 0,104797233
112 DPNS 2011 23.884.530.428 5.629.739.342 -0,004 0,321 -0,197 0,00000000000569 0,103907678 0,016837277 -0,135026129 0,135026129
113 BRNA 2011 111.007.107.000 2.057.892.000 -0,004 0,321 -0,197 0,00000000000182 0,197763181 -0,06061448 -0,028887975 0,028887975
114 YPAS 2011 24.688.618.170 10.532.408.892 -0,004 0,321 -0,197 0,00000000000498 0,070479304 -0,09172896 0,094556559 0,094556559
115 SULI 2011 183.508.678.312 46.402.396.118 -0,004 0,321 -0,197 0,00000000000051 0,070111879 0,00956901 -0,18301527 0,18301527
116 TIRT 2011 41.492.561.369 23.678.794.623 -0,004 0,321 -0,197 0,00000000000173 0,030863339 -0,05170708 0,158774852 0,158774852
117 ASII 2011 33.526.000.000.000 11.583.000.000.000 -0,004 0,321 -0,197 0,00000000000001 0,194431892 0,048417493 0,058071249 0,058071249
118 AUTO 2011 1.108.550.000.000 168.407.000.000 -0,004 0,321 -0,197 0,00000000000018 0,168307896 -0,00456156 0,156207721 0,156207721
119 GJTL 2011 1.987.492.000.000 311.494.000.000 -0,004 0,321 -0,197 0,00000000000010 0,161595446 -0,03928081 0,101155162 0,101155162
120 BRAM 2011 94.852.444.000 49.158.482.000 -0,004 0,321 -0,197 0,00000000000067 0,030611052 -0,0882272 0,030065397 0,030065397
121 NIPS 2011 178.329.911.100 36.092.351.871 -0,004 0,321 -0,197 0,00000000000296 0,421312652 0,028873511 0,156949059 0,156949059
122 PRAS 2011 43.246.361.293 22.268.890.307 -0,004 0,321 -0,197 0,00000000000216 0,045408856 -0,08429169 0,084042021 0,084042021
123 SMSM 2011 246.103.823.569 11.130.273.627 -0,004 0,321 -0,197 0,00000000000094 0,220197577 -0,00673712 -0,0031081 0,0031081
124 ARGO 2011 184.050.897.000 8.452.963.000 -0,004 0,321 -0,197 0,00000000000070 0,122947631 -0,12168968 0,080158971 0,080158971
125 SSTM 2011 43.443.367.410 142.233.592.510 -0,004 0,321 -0,197 0,00000000000115 -0,113231976 -0,12463171 0,047794262 0,047794262
126 UNTX 2011 41.585.365.674 5.867.666.127 -0,004 0,321 -0,197 0,00000000000650 0,232081217 -0,01192397 0,023702851 0,023702851
127 KBLM 2011 322.134.424.121 77.376.230.511 -0,004 0,321 -0,197 0,00000000000248 0,607047127 0,052983474 -0,122967784 0,122967784
128 IKBI 2011 1.100.404.184.987 9.217.876.506 -0,004 0,321 -0,197 0,00000000000166 1,816160763 0,545892293 -0,612193465 0,612193465
129 PTSN 2011 143.380.814.994 54.130.309.859 -0,004 0,321 -0,197 0,00000000000121 0,108108161 -0,06609496 -0,006846146 0,006846146
130 INDF 2011 6.928.896.000.000 983.032.000.000 -0,004 0,321 -0,197 0,00000000000002 0,125769305 -0,01747021 0,018494709 0,018494709
131 PSDN 2011 317.763.775.269 8.474.011.976 -0,004 0,321 -0,197 0,00000000000241 0,745975148 0,178481468 -0,171106629 0,171106629
132 SKLT 2011 30.290.018.886 35.797.133.710 -0,004 0,321 -0,197 0,00000000000502 -0,027621831 -0,11200292 0,053160097 0,053160097
133 ULTJ 2011 221.972.267.616 81.978.019.228 -0,004 0,321 -0,197 0,00000000000050 0,069767041 -0,08662742 -0,023828225 0,023828225
134 GGRM 2011 4.192.355.000.000 22.983.000.000 -0,004 0,321 -0,197 0,00000000000003 0,135626034 -0,01294675 0,177167092 0,177167092
135 PYFA 2011 10.236.018.602 3.470.309.224 -0,004 0,321 -0,197 0,00000000000994 0,067262265 -0,09035023 0,124986766 0,124986766
136 TCID 2011 187.732.386.507 44.174.338.578 -0,004 0,321 -0,197 0,00000000000095 0,137082485 -0,03831359 0,10219398 0,10219398
137 KICI 2011 6.727.731.823 2.062.387.095 -0,004 0,321 -0,197 0,00000000001164 0,054284673 -0,00487808 0,048418701 0,048418701
138 LMPI 2011 100.592.795.915 31.602.573.726 -0,004 0,321 -0,197 0,00000000000164 0,113299301 -0,04197648 0,056677789 0,056677789
164
140 KRAS 2011 2.975.117.000.000 1.109.655.000.000 -0,004 0,321 -0,197 0,00000000000006 0,106088247 -0,03317846 0,07737713 0,07737713
141 TBMS 2011 1.791.568.231.958 9.341.494.652.281 -0,004 0,321 -0,197 0,00000000000081 -6,093352595 -1,97913741 2,116898241 2,116898241
142 MBTO 2011 82.188.814.559 25.745.974.052 -0,004 0,321 -0,197 0,00000000000300 0,169431911 0,010530931 0,055637563 0,055637563
165
LAMPIRAN
TOBINS’Q
(B)
No Kode Saham Tahun closing price shm yg beredar MVE ut.lancar aset lancar
1 MLIA 2009 325 1.323.000.000 429.975.000.000,00 6.544.974.708.000 1.417.860.331.000
2 INAI 2009 215 158.400.000 34.056.000.000,00 263.875.569.581 273.188.832.863
3 JPRS 2009 265 750.000.000 198.750.000.000,00 75.723.707.832 217.575.710.938
4 LION 2009 1.809,01 52.016.000 94.097.464.160,00 29.755.423.356 236.950.797.551
5 LMSH 2009 2.520,79 9.600.000 24.199.584.000,00 21.976.444.763 46.698.845.812
6 PICO 2009 220 568.375.000 125.042.500.000,00 338.623.392.096 308.862.349.503
7 ETWA 2009 205 968.297.000 198.500.885.000,00 267.909.694.380 420.648.824.866
8 SOBI 2009 1.588,89 905.319.750 1.438.453.497.577,50 365.494.863.000 561.203.600.000
9 TPIA 2009 2.117,86 728.401.000 1.542.651.341.860,00 555.153.000.000 1.790.981.000.000
10 AKKU 2009 150 230.000.000 34.500.000.000,00 12.279.088.115 2.143.505.394
11 APLI 2009 56,73 1.300.000.000 73.749.000.000,00 81.752.634.834 114.635.487.713
12 BRNA 2009 10,64 138.000.000 1.468.320.000,00 187.579.972.997 283.629.394.467
13 DYNA 2009 782,45 314.705.440 246.241.271.528,00 519.132.799.740 451.367.143.636
14 YPAS 2009 543,3 668.000.089 362.924.448.353,70 61.788.384.647 89.883.034.845
15 BRPT 2009 1.330,00 6.979.892.784 9.283.257.402.720,00 2.832.156.000.000 6.122.175.000.000
16 ASSI 2009 174,54 4.048.355.314 706.599.936.505,56 26.735.000.000.000 36.595.000.000.000
17 AUTO 2009 163,66 771.157.280 126.207.600.444,80 980.428.000.000 2.131.336.000.000
18 GJTL 2009 416,4 3.484.800.000 1.451.070.720.000,00 1.333.179.000.000 3.375.286.000.000
19 BRAM 2009 1.284,57 450.000.000 578.056.500.000,00 190.875.760.000 656.111.236.000
20 NIPS 2009 1.450,00 20.000.000 29.000.000.000,00 169.915.768.118 168.641.911.731
21 PRAS 2009 119 588.000.000 69.972.000.000,00 118.540.325.459 241.202.053.863
22 SMSM 2009 627,69 1.439.668.860 903.665.746.733,40 362.255.240.112 574.889.835.576
23 MYRX 2009 50 6.335.400.164 316.770.008.200,00 147.077.901.189 582.850.462
24 UNTX 2009 3.700 8.068.500 29.853.450.000,00 262.136.170.886 66.623.082.223
25 KBLM 2009 111,31 1.120.000.000 124.667.200.000,00 111.276.705.638 114.083.157.147
166
27 PTSN 2009 106 1.771.448.000 187.773.488.000,00 421.521.051.917 483.574.916.595
28 INDF 2009 3.327,52 8.780.426.500 29.217.044.787.280,00 11.158.962.000.000 12.954.813.000.000
29 PSDN 2009 148 1.440.000.000 213.120.000.000,00 131.963.607.333 206.216.746.319
30 STTP 2009 220 1.310.000.000 288.200.000.000,00 110.001.009.598 185.734.810.467
31 GGRM 2009 20.434,09 1.924.088.000 39.316.987.359.920,00 7.961.279.000.000 19.584.533.000.000
32 INAF 2009 83 3.099.267.500 257.239.202.500,00 376.911.513.356 581.221.771.114
33 KAEF 2009 121,33 5.554.000.000 673.866.820.000,00 510.854.102.157 1.020.884.466.060
34 PYFA 2009 110 535.080.000 58.858.800.000,00 21.669.515.056 45.490.491.276
35 TCID 2009 7.289,76 201.066.667 1.465.727.746.429,92 77.510.998.310 562.970.640.352
36 MRAT 2009 371,17 428.000.000 158.860.760.000,00 38.918.132.745 279.386.667.539
37 KICI 2009 73 138.000.000 10.074.000.000,00 9.730.495.858 53.830.136.136
38 LMPI 2009 215 1.008.517.669 216.831.298.835,00 91.336.492.731 254.306.343.314
39 MTDL 2009 81,82 2.041.925.923 167.070.379.019,86 519.016.289.786 775.023.579.077
40 MLPL 2009 889,4 6.785.159.560 6.034.720.912.664,00 3.625.814.000.000 5.924.727.000.000
41 MITI 2009 96 3.766.456.000 361.579.776.000,00 42.703.057.252 50.879.597.845
42 LTLS 2009 678,55 780.000.000 529.269.000.000,00 1.319.201.000.000 1.479.211.000.000
43 AKRA 2009 969,39 3.138.292.500 3.042.229.366.575,00 2.810.284.269.000 2.694.116.102.000
44 KONI 2009 74 76.000.000 5.624.000.000,00 62.974.810.297 66.674.606.752
45 INTA 2009 21,37 432.005.844 9.231.964.886,28 487.724.266.864 851.625.939.659
46 IKAI 2010 147 791.383.786 116.333.416.542,00 297.106.588.180 221.985.946.352
47 MLIA 2010 420 1.323.000.000 555.660.000.000,00 756.065.805.000 1.181.446.560.000
48 ALMI 2010 756,43 308.000.000 232.980.440.000,00 974.085.193.410 842.427.775.351
49 BTON 2010 360 180.000.000 64.800.000.000,00 14.845.255.861 53.401.699.735
50 INAI 2010 360 158.400.000 57.024.000.000,00 207.386.134.734 290.102.947.102
51 JPRS 2010 580 750.000.000 435.000.000.000,00 103.140.872.892 285.524.089.280
52 LION 2010 3.589,67 52.016.000 186.720.274.720,00 28.732.816.188 271.268.159.054
53 LMSH 2010 4.712,38 9.600.000 45.238.848.000,00 21.656.364.472 52.937.947.446
54 TBMS 2010 8.636,04 18.367.000 158.618.146.680,00 1.117.787.158.886 1.116.494.635.779
167
56 ETWA 2010 230 968.297.000 222.708.310.000,00 223.775.974.085 256.195.762.656
57 SOBI 2010 3.350 914.257.250 3.062.761.787.500,00 734.196.214.000 865.973.531.000
58 TPIA 2010 3.412,85 728.401.000 2.485.923.352.850,00 882.548.000.000 1.831.751.000.000
59 APLI 2010 82,35 1.500.000.000 123.525.000.000,00 84.930.157.694 158.158.218.458
60 BRNA 2010 43,56 138.000.000 6.011.280.000,00 221.002.430.725 294.286.284.563
61 YPAS 2010 680 668.000.089 454.240.060.520,00 64.127.057.412 94.078.471.250
62 SULI 2010 131 2.472.044.622 323.837.845.482,00 979.523.780.277 381.202.628.211
63 TIRT 2010 78 1.011.774.750 78.918.430.500,00 324.220.004.024 383.189.763.882
64 KBRI 2010 97 7.913.117.916 767.572.437.852,00 125.279.945.082 43.416.665.126
65 AUTO 2010 483,2 771.157.280 372.623.197.696,00 1.251.731.000.000 2.199.725.000.000
66 GJTL 2010 2.283,18 3.484.800.000 7.956.425.664.000,00 2.549.406.000.000 4.489.184.000.000
67 BRAM 2010 2.248,65 450.000.000 1.011.892.500.000,00 180.688.108.000 725.929.796.000
68 NIPS 2010 3.975 20.000.000 79.500.000.000,00 175.506.121.442 178.509.804.382
69 PRAS 2010 93 588.000.000 54.684.000.000,00 149.383.629.831 216.306.763.140
70 ARGO 2010 1.300 335.557.450 436.224.685.000,00 324.297.485.000 197.513.887.000
71 MYRX 2010 200 6.335.400.164 1.267.080.032.800,00 169.412.302.567 53.645.448.283
72 PBRX 2010 99,81 445.440.000 44.459.366.400,00 547.887.829.363 672.135.854.352
73 HDTX 2010 250 1.532.571.000 383.142.750.000,00 300.956.231.041 254.641.777.875
74 SSTM 2010 225 1.170.909.181 263.454.565.725,00 238.460.976.340 479.591.778.732
75 UNTX 2010 3.700 8.068.500 29.853.450.000,00 296.776.566.758 78.266.132.663
76 SIMM 2010 148 1.000.000.000 148.000.000.000,00 88.812.236.428 271.274.309
77 KBLM 2010 106,47 1.120.000.000 119.246.400.000,00 162.567.014.172 165.483.262.638
78 IKBI 2010 1.167,83 306.000.000 357.355.980.000,00 93.332.444.412 467.306.950.792
79 VOKS 2010 434,03 831.120.519 360.731.238.861,57 719.231.769.224 891.949.588.734
80 PTSN 2010 80 1.771.448.000 141.715.840.000,00 340.231.116.011 431.543.215.854
81 INDF 2010 4.653,57 8.780.426.500 40.860.329.347.605,00 9.859.118.000.000 20.077.994.000.000
82 STTP 2010 385 1.310.000.000 504.350.000.000,00 170.422.732.529 291.292.859.125
83 ULTJ 2010 1.200,82 2.888.382.000 3.468.426.873.240,00 477.557.754.724 955.441.890.578
168
85 INAF 2010 80 3.099.267.500 247.941.400.000,00 375.535.696.160 582.662.405.444
86 KLBF 2010 105,94 9.375.024.422 993.190.087.266,68 1.146.489.093.666 5.037.269.819.971
87 KAEF 2010 151,9 5.554.000.000 843.652.600.000,00 469.822.675.254 1.139.548.849.755
88 PYFA 2010 127 535.080.000 67.955.160.000,00 15.645.370.498 47.073.677.024
89 TSPC 2010 1.650,59 4.500.000.000 7.427.655.000.000,00 784.352.502.804 2.642.065.792.798
90 TCID 2010 6.703,51 201.066.667 1.347.852.412.901,17 57.165.989.460 610.789.437.218
91 MRAT 2010 622,74 428.000.000 266.532.720.000,00 38.190.598.441 290.761.466.183
92 KICI 2010 185 138.000.000 25.530.000.000,00 7.388.959.310 54.204.141.986
93 LMPI 2010 270 1.008.517.669 272.299.770.630,00 171.870.176.880 302.897.670.816
94 NIKL 2010 421,3 2.523.350.000 1.063.087.355.000,00 390.661.454.000 801.272.202.000
95 TBLA 2010 485 4.735.063.324 2.296.505.712.140,00 1.468.443.372.000 1.631.469.764.000
96 AKRA 2010 1.490,35 3.792.936.000 5.652.802.167.600,00 3.844.218.419.000 4.028.177.791.000
97 CLPI 2010 336,68 306.338.500 103.138.046.180,00 123.450.557.939 227.819.168.461
98 TIRA 2010 1.725,55 58.800.000 101.462.340.000,00 100.344.570.783 144.169.610.545
99 MITI 2010 54 2.566.456.000 138.588.624.000,00 51.602.492.354 65.415.607.251
100 MTDL 2010 119,51 2.143.925.923 256.220.587.057,73 456.242.714.853 734.631.487.249
101 INTA 2010 91,65 9.976.471.736 914.343.634.604,40 869.726.064.066 1.065.857.940.370
102 KONI 2010 100 76.000.000 7.600.000.000,00 52.416.535.492 58.705.523.998
103 SMCB 2011 2.106,61 7.662.900.000 16.142.741.769.000,00 1.355.830.000.000 2.253.237.000.000
104 IKAI 2011 142 791.383.786 112.376.497.612,00 245.736.035.404 138.818.710.021
105 MLIA 2011 445 1.323.000.000 588.735.000.000,00 869.330.538.000 1.342.733.528.000
106 ALMI 2011 860,42 308.000.000 265.009.360.000,00 1.010.834.784.483 1.226.633.244.426
107 BTON 2011 328,3 180.000.000 59.094.000.000,00 24.693.864.425 77.478.837.809
108 JPRS 2011 485 750.000.000 363.750.000.000,00 90.141.502.507 305.037.245.509
109 LION 2011 5.116,13 52.016.000 266.120.618.080,00 46.152.721.642 327.815.305.997
110 LMSH 2011 4.948,80 9.600.000 47.508.480.000,00 31.552.465.802 74.303.798.104
111 PICO 2011 193 568.375.000 109.696.375.000,00 319.184.194.028 371.050.395.741
112 DPNS 2011 710 331.129.952 235.102.265.920,00 22.170.811.806 115.051.347.797
169
114 YPAS 2011 680 668.000.089 454.240.060.520,00 70.565.595.366 104.594.171.723
115 SULI 2011 134 2.472.044.622 331.253.979.348,00 1.467.638.162.946 312.597.973.884
116 TIRT 2011 64 1.011.774.750 64.753.584.000,00 348.155.114.204 503.093.756.412
117 ASII 2011 608,9 4.048.355.314 2.465.043.550.694,60 48.371.000.000.000 65.978.000.000.000
118 AUTO 2011 3.338,94 3.855.786.400 12.874.239.442.416,00 1.892.818.000 2.564.455.000
119 GJTL 2011 2.988,67 3.484.800.000 10.414.917.216.000,00 2.900.317.000.000 5.073.477.000.000
120 BRAM 2011 2.107,50 450.000.000 948.375.000.000,00 303.092.111.000 845.266.650.000
121 NIPS 2011 4.000 20.000.000 80.000.000.000,00 245.828.355.992 266.367.154.401
122 PRAS 2011 132 588.000.000 77.616.000.000,00 216.727.918.770 246.602.093.292
123 SMSM 2011 1.291,82 1.439.668.860 1.859.793.026.725,20 264.727.968.142 718.940.778.710
124 ARGO 2011 1.100,00 335.557.450 369.113.195.000,00 290.767.961.000 298.332.010.000
125 SSTM 2011 180 1.170.909.181 210.763.652.580,00 256.793.923.076 469.277.014.808
126 UNTX 2011 3.700 8.068.500 29.853.450.000,00 310.619.033.792 85.422.133.844
127 KBLM 2011 112,07 1.120.000.000 125.518.400.000,00 385.749.697.877 359.534.329.775
128 IKBI 2011 733,27 306.000.000 224.380.620.000,00 98.003.115.486 512.271.783.068
129 PTSN 2011 85 1.771.448.000 150.573.080.000,00 276.719.004.262 345.883.583.238
130 INDF 2011 4.473,29 8.780.426.500 39.277.394.058.185,00 12.831.304.000.000 24.501.734.000.000
131 PSDN 2011 310 1.440.000.000 446.400.000.000,00 180.506.510.703 279.794.202.840
132 SKLT 2011 138,3 690.740.500 95.529.411.150,00 61.944.022.033 105.144.724.612
133 ULTJ 2011 1.071,80 2.888.382.000 3.095.767.827.600,00 607.594.391.942 924.080.291.058
134 GGRM 2011 61.146,87 1.924.088.000 117.651.958.804.560,00 13.534.319.000.000 30.381.754.000.000
135 PYFA 2011 176 535.080.000 94.174.080.000,00 24.366.695.170 61.889.104.989
136 TCID 2011 7.430,93 201.066.667 1.494.112.327.810,31 57.216.463.759 671.882.437.539
137 KICI 2011 180 138.000.000 24.840.000.000,00 7.726.190.144 56.090.130.027
138 LMPI 2011 205 1.008.517.669 206.746.122.145,00 218.702.472.895 323.063.388.963
139 NIKL 2011 260 2.523.350.000 656.071.000.000,00 431.883.936.000 653.979.251.000
140 KRAS 2011 967,25 15.775.000.000 15.258.368.750.000,00 9.204.702.000.000 13.213.392.000.000
141 TBMS 2011 5.719,28 18.367.000 105.046.015.760,00 1.323.254.113.155 1.304.065.270.511
