KMO and Bartlett's Test. Kaiser-Meyer-Olkin Measure of Sampling Adequacy..478 Bartlett's Test of Sphericity Approx. Chi-Square df 15. Sig..

(1)

Lampiran 1: Hasil Uji Kaiser-Meyer-Olkin

KMO and Bartlett's Test

Kaiser-Meyer-Olkin Measure of Sampling Adequacy.

.478

Bartlett's Test of Sphericity

Approx. Chi-Square

9.364 df

15 Sig.

.858

Lampiran 1a : Hasil Uji Anti-image Matrices

Anti-image Matrices

KI

JDK

KDK

KA

KM

KuA

Anti-image Covariance

KI

.918

.238

.102

.021

-.042

-.054

JDK

.238

.885

.152

.120

.094

-.006

KDK

.102

.152

.967

.026

.043

-.002

KA

.021

.120

.026

.927

.025

.219

KM

-.042

.094

.043

.025

.979

.065

KuA

-.054

-.006

-.002

.219

.065

.936

Anti-image Correlation

KI

.471

a

.263

.108

.022

-.045

-.058

JDK

.263

.476

a

.164

.133

.101

-.007

KDK

.108

.164

.370

a

.027

.044

-.002

KA

.022

.133

.027

.496

a

.026

.235

KM

-.045

.101

.044

.026

.539

a

.068

KuA

-.058

-.007

-.002

.235

.068

.503

a

(2)

Lampiran 2 : Hasil Uji Kaiser-Meyer-Olkin

KMO and Bartlett's Test

Kaiser-Meyer-Olkin Measure of Sampling Adequacy.

.512

Bartlett's Test of Sphericity

Approx. Chi-Square

7.856 df

10 Sig.

.643

Lampiran 2 a : Hasil Uji Anti-image Matrices

Anti-image Matrices

KI

JDK

KA

KM

KuA

Anti-image Covariance

KI

.929

.230

.018

-.048

-.054

JDK

.230

.910

.119

.090

-.006

KA

.018

.119

.927

.024

.219

KM

-.048

.090

.024

.981

.066

KuA

-.054

-.006

.219

.066

.936

Anti-image Correlation

KI

.513

a

.250

.020

-.050

-.058

JDK

.250

.516

a

.130

.095

-.007

KA

.020

.130

.501

a

.025

.235

KM

-.050

.095

.025

.563

a

.069

KuA

-.058

-.007

.235

.069

.503

a

a. Measures of Sampling Adequacy(MSA)

Variables Entered/Removed

b

Model

Variables

Entered

Variables

Removed

Method

1 TATO, EM,

JDK, KUA, KM,

KI, KA

. Enter

a. All requested variables entered.

b. Dependent Variable: PBV

(3)

Lampiran 3 : Hasil Uji Determinasi

Model Summary

b

Model

R

R Square

Adjusted R

Square

Std. Error of the

Estimate

1 .453

a

.205

.076

.86424

a. Predictors: (Constant), TATO, EM, JDK, KUA, KM, KI, KA

b. Dependent Variable: PBV

Lampiran 3a : Hasil Uji ANOVA

ANOVA

Model

b

Sum of Squares

df

Mean Square

F

Sig.

1 Regression

8.301

7

1.186

1.588 .005

a

Residual

32.117

43 .747

Total

40.418

50 a. Predictors: (Constant), TATO, EM, JDK, KUA, KM, KI, KA

b. Dependent Variable: PBV

Lampiran 3b : Hasil Uji Unstandardized Coefficients

Coefficients

a

Model

Unstandardized Coefficients

Standardized

Coefficients

t

Sig.

B

Std. Error

Beta

1 (Constant)

.944

1.406 .672

.505

KI

-.004

.011

-.057

-.381

.005

JDK

.063

.087

.104

.721

.475

KA

1.932

1.361 .213

1.420 .163

KM

.273

.252

.150

1.085 .284

KUA

-.740

.480

-.223

-1.542

.130

EM

.345

.320

.156

1.079 .007

TATO

.013

.009

.214

1.456 .153

a. Dependent Variable: PBV

(4)

Lampiran 4 : Hasil Uji Normalitas (One-Sample Kolmogorov-Smirnov Test)

One-Sample Kolmogorov-Smirnov Test

Unstandardized

Residual

N

51 Normal Parameters

a,b

Mean

.0000000

Std. Deviation

.80146664

Most Extreme Differences

Absolute

.097

Positive

.097

Negative

-.053

Kolmogorov-Smirnov Z

.689

Asymp. Sig. (2-tailed)

.729

a. Test distribution is Normal.

b. Calculated from data.

Lampiran 4a : Uji Statistik Deskriptif

Descriptive Statistics

Mean

Std. Deviation

N

PBV

1.2793

.89909

51 KI

74.6157

12.63448

51 JDK

6.9020

1.48667

51 KA

.3577

.09905

51 KM

.3922

.49309

51 KUA

.9216

.27152

51 EM

.3530

.40680

51 TATO

-3.0094

15.37115

51

(5)

Lampiran 5 : Hasil Uji Pearson Correlations

Correlations

PBV

KI

JDK

KA

KM

KUA

EM

TATO

Pearson Correlation

PBV

1.000 -.032

.037

.187

.178

-.322

.128

.193

KI

-.032

1.000 -.254

.000

.073

.052

-.081

.300

JDK

.037

-.254

1.000 -.131

-.110

.030

-.103

-.067

KA

.187

.000

-.131

1.000 .004

-.237

-.215

-.151

KM

.178

.073

-.110

.004

1.000 -.064

.001

.130

KUA

-.322

.052

.030

-.237

-.064

1.000 -.133

-.085

EM

.128

-.081

-.103

-.215

.001

-.133

1.000 -.028

TATO

.193

.300

-.067

-.151

.130

-.085

-.028

1.000 Sig. (1-tailed)

PBV

.

.411

.398

.094

.106

.011

.185

.088

KI

.411

.

.036

.499

.306

.358

.285

.016

JDK

.398

.036

.

.181

.221

.417

.237

.320

KA

.094

.499

.181

.

.489

.047

.065

.145

KM

.106

.306

.221

.489

.

.327

.496

.181

KUA

.011

.358

.417

.047

.327

.

.175

.276

EM

.185

.285

.237

.065

.496

.175

.

.424

TATO

.088

.016

.320

.145

.181

.276

.424

.

N

PBV

51

51 KI

51

51 JDK

51

51 KA

51

51 KM

51

51 KUA

51

51 EM

51

51 TATO

51

(6)

Lampiran 6 : Hasil Uji Hipotesis F

Variables Entered/Removed

b

Model

Variables

Entered

Variables

Removed

Method

1 TATO, EM,

JDK, KUA, KM,

KI, KA

. Enter

a. All requested variables entered.

b. Dependent Variable: PBV

ANOVA

Model

b

Sum of Squares

df

Mean Square

F

Sig.

1 Regression

8.301

7

1.186

1.588 .005

a

Residual

32.117

43 .747

Total

40.418

50 a. Predictors: (Constant), TATO, EM, JDK, KUA, KM, KI, KA

b. Dependent Variable: PBV

(7)

Lampiran 7 : Hasil Uji Coefficient Correlations

Coefficient Correlations

a

Model

a

TATO

EM

JDK

KUA

KM

KI

KA

1 Correlations TATO

1.000 .070

.011

.154

-.106

-.290

.200

EM

.070

1.000 .165

.200

.013

.088

.285

JDK

.011

.165

1.000 .027

.095

.250

.167

KUA

.154

.200

.027

1.000 .054

-.078

.297

KM

-.106

.013

.095

.054

1.000 -.014

.008

KI

-.290

.088

.250

-.078

-.014

1.000 -.011

KA

.200

.285

.167

.297

.008

-.011

1.000 Covariances TATO

7.410E-5

.000 8.419E-6

.001

.000 -2.633E-5

.002

EM

.000

.102

.005

.031

.001

.000

.124

JDK

8.419E-6

.005

.008

.001

.002

.000

.020

KUA

.001

.031

.001

.230

.006

.000

.194

KM

.000

.001

.002

.006

.063 -3.786E-5

.003

KI

-2.633E-5

.000

.000 -3.786E-5

.000

KA

.002

.124

.020

.194

.003

.000

1.852 a. Dependent Variable: PBV

Residuals Statistics

a

Minimum

Maximum

Mean

Std. Deviation

N

Predicted Value

.5694

2.5034

1.2793

.40744

51 Std. Predicted Value

-1.742

3.004 .000

1.000

51 Standard Error of Predicted

Value

.204

.624

.328

.100

51 Adjusted Predicted Value

.5350

3.2643

1.2850

.49482

51 Residual

-1.45288

1.88570

.00000

.80147

51 Std. Residual

-1.681

2.182 .000

.927

51 Stud. Residual

-1.790

2.488 -.002

1.036

51 Deleted Residual

-2.22267

2.45213

-.00571

1.01557

51 Stud. Deleted Residual

-1.839

2.658 .003

1.058

51 Mahal. Distance

1.799

25.044

6.863

5.216

51 Cook's Distance

.000

.430

.038

.077

51 Centered Leverage Value

.036

.501

.137

.104

51

(8)

(9)

(10)

(11)

Lampiran 11 : Hasil Uji Spearman’s Rho

Correlations

KI

JDK

KA

KM

KUA

EM

TATO

Unstandardiz

ed Residual

Spearma

n's rho

KI

Correlation

Coefficient

1.000 -.271

.082

.030

.052

.012

.086

-.031

Sig. (2-tailed)

.

.054

.569

.834

.717

.933

.549

.830

N

51

51 JD

K

Correlation

Coefficient

-.271

1.000 -.097

-.095

.003

-.108

-.120

-.026

Sig. (2-tailed)

.054

.

.498

.506

.986

.449

.400

.857

N

51

51 KA

Correlation

Coefficient

.082

-.097

1.00

0 .000

-.190

-.292

.069

-.050

Sig. (2-tailed)

.569

.498

.

1.000 .181

.038

.628

.726

N

51

51 KM Correlation

Coefficient

.030

-.095

.000

1.000 -.064

.153

.147

-.005

Sig. (2-tailed)

.834

.506

1.00

0 .

.653

.284

.302

.970

N

51

51 KU

A

Correlation

Coefficient

.052

.003 -.190

-.064

1.000 -.045

-.198

.005

Sig. (2-tailed)

.717

.986

.181

.653

.

.756

.163

.972

N

51

51 EM Correlation

Coefficient

.012

-.108 -.292

.153

-.045

1.000 -.044

-.114

Sig. (2-tailed)

.933

.449

.038

.284

.756

.

.759

.427

N

51

51 TA

TO

Correlation

Coefficient

.086

-.120

.069

.147

-.198

-.044

1.000 .035

Sig. (2-tailed)

.549

.400

.628

.302

.163

.759

.

.808

N

51

(12)

Uns

tan

dar

dize

d

Res

idu

al

Correlation

Coefficient

-.031

-.026 -.050

-.005

.005

-.114

.035

1.000 Sig. (2-tailed)

.830

.857

.726

.970

.972

.427

.808

.

N

51

Lampiran 12: Hasil Uji Durbin Watson

Model Summary

b

Mod

el

R

Square

Adjusted R

Square

Std. Error

of the

Estimate

Change Statistics

Durbin-Watson

R Square

Change

F

Change

df1

df2

Sig. F

Change

1 .453

a

.205

.076

.86424

.205

1.588

7

43 .165

1.631 a. Predictors: (Constant), TATO, EM, JDK, KUA, KM, KI, KA

b. Dependent Variable: PBV

(13)

Lampiran 13 : Hasil Uji Pearson Correlation

Correlation

KI

JDK

KA

KM

KUA

EM

TAT

O

Unstand

ardized

Residua

l

KI

Pearson

Correlation

1 -.254

.000

.073

.052 -.081

.300

.000

Sig.

(2-tailed)

.072

.999

.613

.717

.570

.033

1.000 N

51

51 JDK

Pearson

Correlation

-.254

1 -.131 -.110

.030 -.103 -.067

.000

Sig.

(2-tailed)

.072

.361

.441

.834

.473

.640

1.000 N

51

51 KA

Pearson

Correlation

.000 -.131

1 .004 -.237 -.215 -.151

.000

Sig.

(2-tailed)

.999

.361

.978

.094

.129

.290

1.000 N

51

51 KM

Pearson

Correlation

.073 -.110

.004

1 -.064

.001

.130

.000

Sig.

(2-tailed)

.613

.441

.978

.653

.992

.362

1.000 N

51

51 KUA

Pearson

Correlation

.052

.030 -.237 -.064

1 -.133 -.085

.000

Sig.

(2-tailed)

.717

.834

.094

.653

.351

.552

1.000 N

51

(14)

Lampiran 14 Hasil Uji Multikolinieritas

Coefficients

a

Model

Unstandardized Coefficients Standardized Coefficients

t

Sig.

Collinearity Statistics

B

Std. Error

Beta

Tolerance

VIF

1 (Constant)

.944

1.406 .672 .505

KI

-.004

.011

-.057

-.381 .005

.840

1.190 JDK

.063

.087

.104

.721 .475

.885

1.130 KA

1.932

1.361 .213 1.420 .163

.822

1.216 KM

.273

.252

.150 1.085 .284

.970

1.031 KUA

-.740

.480

-.223 -1.542 .130

.880

1.136 EM

.345

.320

.156 1.079 .007

.884

1.132 TATO

.013

.009

.214 1.456 .153

.853

1.172 EM

Pearson

Correlation

-.081 -.103 -.215

.001 -.133

1 -.028

.000

Sig.

(2-tailed)

.570

.473

.129

.992

.351

.848

1.000 N

51

51 TATO

Pearson

Correlation

.300 -.067 -.151

.130 -.085 -.028

1 .000

Sig.

(2-tailed)

.033

.640

.290

.362

.552

.848

1.000 N

51

51 Unstandardize

d Residual

Pearson

Correlation

.000

1 Sig.

(2-tailed)

1.00

0

1.00

0

1.00

0

1.00

0

1.00

0

1.00

0

1.00

0 N

51

(15)

Lampiran 15: Jadwal Penelitian

Kegiatan

Waktu

Maret 12

April 12

Mei 12

Juni 12

Juli 12

Agustus 12

September 12 Oktober 12

November 12

Desember 12

Januari 13

Menentukan Judul

Penelitian

Pengumpulan Bahan

Literatur

Penyusunan Proposal

Kolokium

Pengolahan Data

Seminar Hasil

(16)

Lampiran 16 : Proses Pengambilan Sampel

KRITERIA 1

KRITERIA 2

KRITERIA 3

KETERANGAN

INTP

√

SAMPEL 24

SMCB

√

SAMPEL 21

SMGR

√

SAMPEL 19

AMFG

×

BUKAN SAMPEL

ARNA

√

SAMPEL 18

IKAI

×

BUKAN SAMPEL

KIAS

×

BUKAN SAMPEL

MLIA

BUKAN SAMPEL

TOTO

√

SAMPEL 29

ALKA

√

SAMPEL 39

ALMI

√

SAMPEL 37

BTON

√

SAMPEL 23

CTBN

×

BUKAN SAMPEL

GDST

√

SAMPEL 13

INAI

×

BUKAN SAMPEL

ITMA

√

SAMPEL 17

JKSW

√

SAMPEL 11

JPRS

√

SAMPEL 12

KRAS

×

BUKAN SAMPEL

LION

×

BUKAN SAMPEL

(17)

LMSH

×

BUKAN SAMPEL

MYRX

×

BUKAN SAMPEL

NIKL

√

SAMPEL 9

PICO

×

BUKAN SAMPEL

TBMS

×

BUKAN SAMPEL

BRPT

×

BUKAN SAMPEL

BUDI

×

BUKAN SAMPEL

DPNS

×

BUKAN SAMPEL

EKAD

√

SAMPEL 45

ETWA

√

SAMPEL 46

INCI

√

SAMPEL 51

SOBI

×

BUKAN SAMPEL

SRSN

×

BUKAN SAMPEL

TPIA

√

SAMPEL 50

UNIC

√

SAMPEL 49

AKKU

×

BUKAN SAMPEL

AKPI

√

SAMPEL 43

APLI

×

BUKAN SAMPEL

BRNA

√

SAMPEL 44

FPNI

×

BUKAN SAMPEL

IGAR

×

BUKAN SAMPEL

IPUL

√

SAMPEL 48

SIAP

×

BUKAN SAMPEL

(18)

SIMA

√

SAMPEL 47

TRST

×

BUKAN SAMPEL

YPAS

×

BUKAN SAMPEL

CPIN

√

SAMPEL 6

JPFA

√

SAMPEL 4

MAIN

×

BUKAN SAMPEL

SIPD

√

SAMPEL 5

SULI

×

BUKAN SAMPEL

TIRT

×

BUKAN SAMPEL

ALDO

×

BUKAN SAMPEL

FASW

√

SAMPEL 27

INKP

√

SAMPEL 16

INRU

×

BUKAN SAMPEL

KBRI

×

BUKAN SAMPEL

SAIP

√

SAMPEL 40

SPMA

√

SAMPEL 33

TKIM

√

SAMPEL 36

ASII

√

SAMPEL 41

AUTO

×

BUKAN SAMPEL

BRAM

√

SAMPEL 42

GDYR

×

BUKAN SAMPEL

GJTL

×

BUKAN SAMPEL

IMAS

√

SAMPEL 34

(19)

INDS

×

BUKAN SAMPEL

LPIN

×

BUKAN SAMPEL

MASA

×

BUKAN SAMPEL

NIPS

×

BUKAN SAMPEL

PRAS

√

SAMPEL 20

SMSM

×

BUKAN SAMPEL

POLY

√

SAMPEL 5

ARGO

√

SAMPEL 26

CNTB

√

SAMPEL 10

CNTX

×

BUKAN SAMPEL

ERTX

×

BUKAN SAMPEL

ESTI

×

BUKAN SAMPEL

HDTX

√

SAMPEL 14

INDR

×

BUKAN SAMPEL

KARW

√

SAMPEL 8

MYTX

√

SAMPEL 15

PAFI

×

BUKAN SAMPEL

PBRX

√

SAMPEL 3

POLY

×

BUKAN SAMPEL

RICY

√

SAMPEL 1

SSTM

×

BUKAN SAMPEL

UNIT

×

BUKAN SAMPEL

UNTX

√

SAMPEL 2

(20)

BIMA

√

SAMPEL 28

SIMM

√

SAMPEL 31

IKBI

√

SAMPEL 22

JECC

×

BUKAN SAMPEL

KBLI

×

BUKAN SAMPEL

KBLM

√

SAMPEL 25

SCCO

√

SAMPEL 30

VOKS

√

SAMPEL 38

PTSN

×

BUKAN SAMPEL

ADES

√

SAMPEL 32

AISA

×

BUKAN SAMPEL

CEKA

√

SAMPEL 35

DAVO

×

BUKAN SAMPEL

DLTA

×

BUKAN SAMPEL

ICBP

×

BUKAN SAMPEL

INDF

×

BUKAN SAMPEL

MLBI

×

BUKAN SAMPEL

MYOR

×

BUKAN SAMPEL

PSDN

×

BUKAN SAMPEL

ROTI

×

BUKAN SAMPEL

SKLT

×

BUKAN SAMPEL

STTP

×

BUKAN SAMPEL

(21)

ULTJ

×

BUKAN SAMPEL

GGRM

×

BUKAN SAMPEL

HMSP

×

BUKAN SAMPEL

RMBA

×

BUKAN SAMPEL

DVLA

×

BUKAN SAMPEL

INAF

×

BUKAN SAMPEL

KAEF

×

BUKAN SAMPEL

KLBF

×

BUKAN SAMPEL

MERK

×

BUKAN SAMPEL

PYFA

×

BUKAN SAMPEL

SCPI

×

BUKAN SAMPEL

SQBI

×

BUKAN SAMPEL

TSPC

×

BUKAN SAMPEL

MBTO

×

BUKAN SAMPEL

MRAT

×

BUKAN SAMPEL

TCID

×

BUKAN SAMPEL

UNVR

×

BUKAN SAMPEL

KDSI

×

BUKAN SAMPEL

KICI

×

BUKAN SAMPEL

LMPI

×

BUKAN SAMPEL

Sumber :

www.idx.co.id

(22)

Lampiran 17 : Sampel Perusahaan

KRITERIA 1

KRITERIA 2

KRITERIA 3

KETERANGAN

INTP

√

SAMPEL 24

SMCB

√

SAMPEL 21

SMGR

√

SAMPEL 19

ARNA

√

SAMPEL 18

TOTO

√

SAMPEL 29

ALKA

√

SAMPEL 39

ALMI

√

SAMPEL 37

BTON

√

SAMPEL 23

GDST

√

SAMPEL 13

ITMA

√

SAMPEL 17

JKSW

√

SAMPEL 11

JPRS

√

SAMPEL 12

NIKL

√

SAMPEL 9

EKAD

√

SAMPEL 45

ETWA

√

SAMPEL 46

INCI

√

SAMPEL 51

TPIA

√

SAMPEL 50

(23)

UNIC

√

SAMPEL 49

AKPI

√

SAMPEL 43

BRNA

√

SAMPEL 44

IPUL

√

SAMPEL 48

SIMA

√

SAMPEL 47

CPIN

√

SAMPEL 6

JPFA

√

SAMPEL 4

SIPD

√

SAMPEL 5

FASW

√

SAMPEL 27

INKP

√

SAMPEL 16

SAIP

√

SAMPEL 40

SPMA

√

SAMPEL 33

TKIM

√

SAMPEL 36

ASII

√

SAMPEL 41

BRAM

√

SAMPEL 42

IMAS

√

SAMPEL 34

PRAS

√

SAMPEL 20

POLY

√

SAMPEL 5

ARGO

√

SAMPEL 26

CNTB

√

SAMPEL 10

HDTX

√

SAMPEL 14

KARW

√

SAMPEL 8

MYTX

√

SAMPEL 15

(24)

PBRX

√

SAMPEL 3

RICY

√

SAMPEL 1

UNTX

√

SAMPEL 2

BIMA

√

SAMPEL 28

SIMM

√

SAMPEL 31

IKBI

√

SAMPEL 22

KBLM

√

SAMPEL 25

SCCO

√

SAMPEL 30

VOKS

√

SAMPEL 38

ADES

√

SAMPEL 32

CEKA

√

SAMPEL 35

Sumber :

www.idx.co.id

(25)

Lampiran 18 : Data Perusahaan

NO

NAMA EMITEN

1 RICY (Ricky Putra Globalindo Tbk)

2 UNTX (Unitex Tbk)

3 PBRX (Pan Brothers Tbk)

4 JPFA (Japfa Comfeed Indonesia Tbk)

5 POLY (Asia Pasific Fibers Tbk)

6 SIPD (Siearad Produce Tbk)

7 CPIN (Charoen Pokphand Indonesia Tbk)

8 KARW (Karwell Indonesia Tbk)

9 NIKL (Pelat Timah Nusantara Tbk)

10 CNTB (Asuransi Harta Aman Pratama Tbk)

11 JKSW (Jakarta Kyoei Steel Work LTD Tbk)

12 JPRS (Jaya Pari Steel Tbk)

13 GDST (Gunawan Dianjaya Steel Tbk)

14 HDTX (Pan Asia Indosyntec Tbk)

15 MYTX (Apac Citra Centertex Tbk)

16 INKP (Indah Kiat Pulp & paper Tbk)

17 ITMA (Itamaraya Tbk)

18 ARNA (Arwana Citra Mulia Tbk)

19 SMGR (Semen Gresik Tbk)

20 PRAS (Prima alloy steel Universal Tbk)

21 SMCB (Holcim Indonesia Tbk)

(26)

22 IKBI (Sumi Indo Kabel Tbk)

23 BTON (Beton Jaya Manunggal Tbk)

24 INTP (Indocement Tunggal Prakasa Tbk)

25 KBLM (Kabelindo Murni Tbk)

26 ARGO (Bank Agroniaga Tbk)

27 FASW (Fajar Surya Wisesa Tbk)

28 BIMA (Primarindo Asia Infrastructure Tbk)

29 TOTO (Surya Toto Indonesia Tbk)

30 SCCO (Supreme Cable Manufacturing and Commerce Tbk)

31 SIMM (Surya Intrindo Makmur Tbk)

32 ADES (Akasha Wira International Tbk)

33 SPMA (Suparma Tbk)

34 IMAS (Indomobil Sukses International Tbk)

35 CEKA (Cahaya Kalbar Tbk)

36 TKIM (Pabrik Kertas Tjiwi Kimia Tbk)

37 ALMI (Alumindo Light Metal Industry Tbk)

38 VOKS (Voksel Electric Tbk)

39 ALKA (Alaska Industrindo Tbk)

40 SAIP (Surabaya Agung Industri Pulp & Kertas Tbk)

41 ASII (Astra International Tbk)

42 BRAM (Indo Kordsa Tbk)

43 AKPI (Argha Karya Prima Industry Tbk)

44 BRNA (Berlina Tbk)

(27)

46 ETWA (Eterindo Wahanatama Tbk)

47 SIMA (Siwani Makmur Tbk)

48 IPOL (Indopoly Swakarsa Industry Tbk)

49 UNIC (Unggul Indah Cahaya Tbk)

50 TPIA (Chandra Asri Petrochemical)

51 INCI (Intan Wijaya International Tbk)

Sumber : Data diolah dari www.idx.co.id

(28)

(29)

Lampiran 19 : Data Keuangan Perusahaan Manufaktur

No Emiten EBIT 2010 EBIT 2011 Aktiva

Lancar Kas Kewajiban Lancar Total Aset 2011 Total Aset

2010 Net Income Penjualan

Aktiva

Tetap Cash Flow

Beban

Usaha ROA 2011

1 INTP (Indocement Tunggal Prakasa Tbk) 5.65222E+11 70939934529 8.50135E+11 6.47142E+11 2.29353E+11 2.18859E+12 1922869589 122521647 1.09006E+11 1.24636E+12 68074833705 1.00964E+11 0.032413531 2 SMCB (Holcim Indonesia Tbk) 5.69181E+11 64697874935 6.81189E+11 4.47039E+11 2.65835E+11 2.14528E+12 2088001645 14390805242 2.54126E+11 1.35775E+12 80160331018 2.2222E+11 0.030158181 3 SMGR (Semen Gresik Tbk) 5.81797E+11 63359569882 4.92222E+11 2.21252E+11 2.52094E+11 2.16112E+12 2094091055 51879410024 4.26927E+11 1.44795E+12 1.02774E+11 3.38562E+11 0.02931797 4 AMFG (Asahimas Flat Glass Tbk) 5.77892E+11 64497559037 5.27412E+11 2.39424E+11 2.99516E+11 2.21714E+12 2125401705 72680006270 6.07921E+11 1.55425E+12 1.85922E+11 4.69074E+11 0.029090444 5 ARNA (Arwana Citra Mulia Tbk) 5.58142E+11 60724534586 4.57594E+11 1.39974E+11 3.40499E+11 2.27504E+12 2151362004 16250224196 2.23909E+11 1.66831E+12 87101285625 1.7297E+11 0.026691673 6 IKAI (Inti Keramik Alam Asri Industri Tbk) 6.68436E+11 69991706811 4.89457E+11 1.49885E+11 3.98823E+11 2.35645E+12 2156164013 42621371811 4.93188E+11 1.79557E+12 1.97539E+11 3.86598E+11 0.02970224 7 KIAS (Keramika Indonesia Assosiasi Tbk) 6.5573E+11 8.53414E+11 1.05316E+12 5.13796E+11 4.33078E+11 4.47721E+12 2165279414 1.13466E+11 8.48848E+11 2.98405E+12 4.05876E+11 6.45246E+11 0.190612936 8 MLIA (Mulia Industrindo Tbk) 11004331609 6.80201E+11 9.26983E+11 2.95663E+11 5.14367E+11 4.66416E+12 2278794560 1.44269E+11 1.28989E+12 3.3072E+12 5.56903E+11 9.716E+11 0.14583556 9 TOTO (Surya Toto Indonesia Tbk) 9183192489 5.48708E+11 3.93762E+12 3.2352E+12 7.26062E+11 8.00148E+12 2590381210 53497020279 4.41842E+11 3.49987E+12 1.75064E+11 3.88545E+11 0.068575897 10 ALKA (Alaska Industrindo Tbk) 5223481168 6.30844E+11 8.03801E+11 1.43915E+11 4.75677E+11 9.8443E+11 13760783550 79625023722 8.69927E+11 1.03897E+11 -71663281461 25609056289 0.640822299 11 ALMI (Alumindo Light Metal Industry Tbk) 5884620705 5.44612E+11 8.18408E+11 2.17447E+11 5.17429E+11 1.00465E+12 13847227161 92303902882 1.11982E+12 1.02588E+11 12522876928 58946640152 0.542089193 12 BTON (Beton Jaya Manunggal Tbk) 5283319332 32468360673 8.42041E+11 1.88775E+11 5.33158E+11 1.03671E+12 13865819797 14744271464 2.13825E+11 1.01709E+11 -5917119511 9037648769 0.031318707 13 CTBN (Citra Turbindo Tbk) 73162522060 18986088513 9.2649E+11 95137895272 6.64206E+11 1.15384E+12 14064380914 37025668219 5.2498E+11 1.012E+11 -10437344803 20257129006 0.016454703 14 GDST (Gunawan Dianjaya Steel Tbk) 33369815737 24113651380 1.10426E+12 1.78754E+11 8.31539E+11 1.33521E+12 14642760013 41636706485 9.47145E+11 1.01748E+11 30988053638 30169205586 0.018059774 15 INAI (Indal Aluminium Industry Tbk) 66559253905 17114775539 1.08701E+12 1.31356E+11 7.86719E+11 1.30594E+12 15199913040 53612559086 1.33173E+12 1.06536E+11 22923760896 56425968288 0.013105341 16 ITMA (Itamaraya Tbk) 77764409978 33638791425 1.12182E+12 53690457287 8.05099E+11 1.34503E+12 15684300277 20092808861 4.4905E+11 1.11529E+11 -1.15563E+11 10225582905 0.025009612 17 JKSW (Jakarta Kyoei Steel Work LTD Tbk) 45313228195 17113213794 1.09625E+12 1.07729E+11 7.99246E+11 1.3222E+12 15695381322 22408316200 9.62732E+11 1.13579E+11 -68914158722 22438272051 0.012942956 18 JPRS (Jaya Pari Steel Tbk) 80511861266 17848633785 1.1062E+12 1.46987E+11 8.12817E+11 1.34057E+12 16174263947 38110784034 1.43578E+12 1.12379E+11 -16349108694 42132462481 0.013314197 19 KRAS (Krakatau Steel Tbk) 3.58739E+11 12998073892 1.50653E+11 116529014 55389829607 6.89024E+11 1.22722E+11 364336816 5996887397 2.32286E+11 12267187000 2080632122 0.01886446 20 LION (Lion Metal Works Tbk) 6219068626 29824041116 2.45503E+11 92652041414 54516257491 6.89947E+11 1.23631E+11 1990440507 12104019085 2.79289E+11 43217592011 4959189123 0.043226588 21 LMSH (Lionmesh Prima Tbk) 4223114925 2880370996 2.94411E+11 78395452133 68841285606 7.30905E+11 1.23853E+11 2836631013 18680853963 3.27163E+11 -37054108203 16928972804 0.003940827 22 MYRX (Hanson International Tbk) 1259691089 4089389000 2.1451E+11 39618967992 26513174945 7.35353E+11 1.26339E+11 20221264737 63282156930 3.69849E+11 -21748801184 3300909458 0.005561124 23 NIKL (Pelat Timah Nusantara Tbk) 1310459269 5596805960 2.13508E+11 29053109213 24215686688 8.12821E+11 1.26394E+11 39011712079 94468386243 3.89349E+11 -28844612183 7393810937 0.006885653 24 PICO (Pelangi Indah Canindo Tbk) 1380080521 32520267010 1.75357E+11 26131794593 48277079708 8.11235E+11 1.27213E+11 10462526506 1.172E+11 3.58553E+11 41402485616 12599025556 0.040087349

(30)

25 TBMS (Tembaga Mulia Semanan Tbk) 1.41569E+11 28959447217 3.98344E+11 25320881008 1.52249E+11 9.25683E+11 1.34884E+11 828204097 1.95482E+11 4.16856E+11 -65925167599 7791128363 0.031284409 26 BRPT (Barito Pasific Tbk) 1.60211E+11 23348845720 2.00967E+11 11388159412 72841220465 8.78297E+11 1.3871E+11 -3362146170 224450455 4.23163E+11 -56044037694 3594397830 0.026584214 27 BUDI (Budi Acid Jaya Tbk) 1.42306E+11 21824900106 1.98279E+11 15117785385 79935695361 8.91476E+11 1.63563E+11 2316007700 22505508158 4.36757E+11 30343048902 4897988384 0.024481751 28 DPNS (Duta Pertiwi Nusantara) 1.07456E+11 29151004838 1488718156 1228480567 214144735 2590381210 1.64332E+11 39592699 541057345 400962378 132814295 45404381 11.25355786 29 EKAD (Ekadharma International Tbk) 1.07573E+11 27204468124 661019681 364614699 376032390 1922869589 1.71199E+11 80056257 856203303 407880736 121047755 214022196 14.14784876 30 ETWA (Eterindo Wahanatama Tbk) 1.23575E+11 47773789952 942310105 458688233 374461785 2088001645 1.73219E+11 215082990 1598930908 418606576 531402154 90035458 22.88014958 31 INCI (Intan Wijaya International Tbk) 1.23677E+11 7.5293E+11 994426260 777029798 485464558 2151362004 1.76475E+11 188649275 844340631 417905319 186830039 82796913 349.9785083 32 SOBI (Sorini Agro Asia Corporindo Tbk) 9341752384 6.08435E+11 928219738 784095744 353653506 2125401705 1.78088E+11 336041877 1498314277 427825302 494311157 119749156 286.2683743

33 SRSN (Indo Acitama Tbk) 11901874378 5.00541E+11 909725427 724620717 328510977 2165279414 1.78907E+11 399534604 1858530792 453629291 509241840 570002361 231.166993

34 TPIA (Chandra Asri Petrochemical) 14692937002 5.02304E+11 803628697 642678093 354044207 2156164013 1.81058E+11 439516256 2288143121 485896360 634622388 162333590 232.9619175 35 UNIC (Unggul Indah Cahaya Tbk) 18075714363 4.51473E+11 702275991 416084747 277844877 2094091055 1.83123E+11 13403936 156009610 518129947 -53242662 23560736 215.5938116

36 AKKU (Alam Karya Unggul Tbk) 1.37781E+12 1.73219E+11 828411944 459953092 474380054 2278794560 1.83523E+11 97038556 559910988 553149908 -81061599 61681976 76.01365317

37 AKPI (Argha Karya Prima Industry Tbk) 1.37753E+12 1.64332E+11 4075785765 4000028295 1325319663 13847227161 1.85292E+11 227981735 2645042596 9259957860 489734991 1629093174 11.86750225 38 APLI (Asiaplast Industries Tbk) 1.38729E+12 1.63563E+11 3987742324 3881105922 1024327346 13760783550 1.87905E+11 188991288 799443406 9203447377 204479054 437512911 11.88614052

39 BRNA (Berlina Tbk) 1.37404E+12 1.71199E+11 4037840136 4037840136 1008586663 13865819797 1.90924E+11 364548704 1626044578 9231461823 508067833 910187743 12.34681208

40 FPNI (Titan Kimia Nusantara Tbk) 1.36643E+12 1.78088E+11 4023569903 2940262422 893150939 14064380914 1.95442E+11 554401296 2499692334 9470873786 650064259 1404766054 12.66231115 41 IGAR (Champion Pasific Indonesia Tbk) 1.61488E+12 2.12325E+11 3906983110 3377248306 1237275532 14642760013 1.98131E+11 707797979 3353632332 10143675366 1022399672 1962008256 14.5003181 42 IPOL (Indopoly Swakarsa Industry Tbk) 1.75305E+12 9.12129E+11 4222829717 3112203353 1691677154 15199913040 1.99652E+11 196540170 832866873 9997879107 288084109 465131753 60.00880518 43 SIAP (Sekawan Intipratama Tbk) 1.97123E+11 7.58297E+11 4498644605 4498644605 2073863725 15684300277 2.07447E+11 395659523 1702437283 10184895186 459295177 1013445818 48.34753664 44 SIMA (Siwani Makmur Tbk) 1.95442E+11 6.46025E+11 3821540185 3422491242 2053525561 15695381322 2.07505E+11 735136540 2618548918 10771785641 725536341 1526039677 41.16017163 45 TRST (Trias Sentosa Tbk) 1.85292E+11 6.43465E+11 3430338210 3314002735 2966355283 16174263947 2.0872E+11 992693559 3692000323 9863302261 1074885701 2175779339 39.78323725 46 YPAS (Yana Prima Hasta Persada Tbk) 1.83523E+11 5.82129E+11 9.28184E+11 85406707198 5.65955E+11 1.13146E+12 2.09177E+11 22998065142 4.55667E+11 1.14797E+11 -72374548819 26124982385 0.514495183 47 CPIN (Charoen Pokphand Indonesia Tbk) 36534583000 5995426197 9.81785E+11 72351822240 6.3548E+11 1.20348E+12 2.10292E+11 46893619843 9.32364E+11 1.18187E+11 -94845353801 59719767748 0.004981735 48 JPFA (Japfa Comfeed Indonesia Tbk) 43701900910 363766453 1.03306E+12 64269676942 6.79926E+11 1.27949E+12 2.12325E+11 73487860814 1.56187E+12 1.45594E+11 -48152948022 97142459899 0.000284307 49 MAIN (Malindo Feedmill Tbk) 32154811904 1246562972 1.14198E+11 1.74406E+11 7.42705E+11 1.36915E+12 2.15576E+11 1.02063E+11 2.33779E+12 1.58068E+11 88230522678 1.76663E+11 0.000910466 50 SIPD (Siearad Produce Tbk) 55883898119 4008121892 1.07649E+12 1.78962E+11 6.85095E+11 1.34467E+12 2.17792E+11 20708818695 4.69303E+11 1.655E+11 -6350028264 36314847763 0.002980752

(31)

51 SULI (Sumalindo Lestari Jaya Tbk) 80420451186 327437515 1.11154E+12 2.10546E+11 7.24108E+11 1.38426E+12 5.66634E+11 53390843553 1.07092E+12 1.8514E+11 86347477471 76722842488 0.000236544 52 TIRT (Tirta Mahakam Resources Tbk) 99947221694 2478917840 1.21164E+12 1.83638E+11 8.05374E+11 1.50615E+12 5.82129E+11 81583812688 1.76027E+12 1.9059E+11 89481617880 1.20891E+11 0.001645858 53 ALDO (Alkindo Naratama Tbk) 56674726291 19315723896 1.2472E+12 3.82462E+11 8.26847E+11 1.5387E+12 5.95599E+11 1.25968E+11 2.69928E+12 2.00126E+11 3.05887E+11 2.0446E+11 0.012553304 54 FASW (Fajar Surya Wisesa Tbk) 367062406 9366212088 2.05174E+11 18185339171 96698888450 2.15576E+11 6.0646E+11 3642458469 25548784019 935573873 459010 3687567156 0.043447467 55 INKP (Indah Kiat Pulp & paper Tbk)

-14114284244 4786469065 1.99247E+11 10666174669 88157158992 2.09177E+11 6.43465E+11 7263739285 48635373887 1235950827 780921418 8797395029 0.022882409 56 INRU (Toba Pulp Lestari Tbk) 415702724 16223422000 2.08446E+11 18353938434 96745017979 2.17792E+11 6.46025E+11 6944622328 62814772979 1408921131 98564849109 14393816745 0.074490381 57 KBRI (Kertas Basuki Rachmat Indonesia Tbk) 1348013250 6662399607 1.99803E+11 17467339442 86158209591 2.07447E+11 6.89024E+11 6617794740 83805635201 1939157949 8352879520 21748706543 0.032116093 58 SAIP (Surabaya Agung Industri Pulp & Kertas Tbk) 2.0059E+11 1.9397E+11 2.01191E+11 21844172696 85872132495 2.0872E+11 6.89947E+11 1558905530 16232819727 1842408492 -598862500 5087038110 0.929329029 59 SPMA (Suparma Tbk) 3.17112E+11 39197893663 1.87758E+11 3202739017 77925880285 1.99652E+11 7.30905E+11 1787095664 32938598245 1775477432 -5074684681 11912145273 0.196331295 60 TKIM (Pabrik Kertas Tjiwi Kimia Tbk) 95455376167 1.02546E+11 1.91787E+11 9291447882 88774289670 2.10292E+11 7.35353E+11 1578539543 54219397035 1725997687 91167790048 18785980783 0.487635304 61 ASII (Astra International Tbk) 1.78714E+11 2.31414E+11 1.57932E+11 10720181551 76268736991 2.07505E+11 7.58297E+11 13691009424 98931430006 1329936554 8957435448 26890630129 1.115219628 62 AUTO (Astra Auto Part Tbk) 2.56458E+11 43628488171 1.20584E+11 484255961 70906791921 1.23631E+11 8.11235E+11 2038441990 28527830499 1297803281 -20848005048 2912463813 0.352894058 63 BRAM (Indo Kordsa Tbk) 3.34273E+11 2.06725E+11 1.23701E+11 661377140 63751570228 1.26339E+11 8.12821E+11 3814129240 42876687300 1217145362 -33395047738 5081190291 1.636277621 64 GDYR (Goodyear Indonesia Tbk) 1.97657E+11 1.35073E+11 1.2609E+11 1120892892 68817170221 1.27213E+11 8.78297E+11 446623887 52251587100 1122912901 8388345061 7171594210 1.061788695 65 GJTL (Gajah Tunggal Tbk) 24937650275 79292979393 1.22836E+11 1883093518 1.21783E+11 1.23853E+11 8.91476E+11 1375800786 14167081800 1017112818 -1937534454 1835872521 0.640216761 66 IMAS (Indomobil Sukses International Tbk) 31783020581 37976788664 1.21784E+11 1933092627 62355014116 1.22722E+11 9.12129E+11 4059639449 32428824396 937705859 -3021950712 4337652885 0.309454989 67 INDS (Indospring Tbk) 19340413977 1.54578E+11 1.25562E+11 589784455 60660176161 1.26394E+11 9.25683E+11 6659446180 47098287596 832139813 -2509759597 6640625379 1.222983695 68 LPIN (Multi Prima Sejahtera Tbk) 27154406788 73263648842 1.34155E+11 4721848772 67325599854 1.34884E+11 9.8443E+11 8982142892 63588845258 729227069 24824672443 7644843483 0.543160529 69 MASA (Multistrada Arah Sarana Tbk) 7.39486E+11 42025199724 37382101936 2132788538 40669545023 1.3871E+11 1.00465E+12 4287891870 17498274030 630084217 -7806367686 2206040111 0.302971493 70 NIPS (Bank OCBC NISP Tbk) 7.49952E+11 43571340254 3.95341E+11 3.54512E+11 55314228221 1.44746E+12 1.03671E+12 73720527936 2.46151E+11 2.40783E+11 62448285726 12159326608 0.03010186 71 PRAS (Prima alloy steel Universal Tbk) 7.43009E+11 42958781189 3.74383E+11 3.26276E+11 71730078523 1.42861E+12 1.13146E+12 54750054269 2.90791E+11 2.59009E+11 93043564253 98348586424 0.030070328 72 SMSM (Selamat Sempurna Tbk) 7.33488E+11 40867269813 3.45017E+11 2.90823E+11 1.26753E+11 2.00428E+12 1.15384E+12 24877278029 93483622727 2.98639E+11 16618525349 6097586543 0.020389955 73 ADMG (Polychem Indonesia Tbk) 7.34323E+11 51179787523 1.39393E+11 98481985853 1.11328E+11 1.6809E+12 1.20348E+12 74249810249 2.15002E+11 3.05074E+11 1.2973E+11 11871657769 0.030447875 74 ARGO (Bank Agroniaga Tbk) 9.20218E+11 73510469208 1.46338E+11 28687961624 1.33742E+11 1.73488E+12 1.27949E+12 1.27451E+11 3.05714E+11 2.99971E+11 90899145526 19105676904 0.042371958 75 CNTB (Asuransi Harta Aman Pratama Tbk) 1.06623E+12 23093467932 3.63843E+11 3.05001E+11 1.27363E+11 1.99305E+12 1.30594E+12 2.04385E+11 4.07906E+11 3.0445E+11 1.75049E+11 1.21482E+11 0.011587022 76 CNTX (Centex Tbk) 1.85865E+11 24212325051 4.68225E+11 3.15815E+11 1.73259E+11 2.36724E+12 1.3222E+12 45330900238 94584547273 3.32136E+11 25800149548 7118587595 0.010228067

(32)

77 ERTX (Eratex Djaya Tbk) 1.86259E+11 12875326162 3.07919E+11 2.50152E+11 1.31935E+11 2.01614E+12 1.33521E+12 42685893509 1.66983E+11 2.98444E+11 12560846063 12479182009 0.006386133 78 ESTI (Ever Shine Textile Industry Tbk) 1.80069E+11 12589429000 5.83099E+11 20798602000 4.70981E+11 5.95599E+11 1.34057E+12 11928940000 1.4563E+11 12469171000 -1.46845E+11 1.28038E+11 0.021137424 79 HDTX (Pan Asia Indosyntec Tbk) 1.77639E+11 10891822228 5.26255E+11 16368654718 4.39813E+11 5.66634E+11 1.34467E+12 2486337112 36072269058 11401664545 32468360673 32520267010 0.019221984 80 INDR (Indo Rama Synthetic Tbk) 13869867044 -7899002440 5.44612E+11 5596805960 4.51473E+11 5.82129E+11 1.34503E+12 6662399607 73263648842 10891822228 9052836878 63765726662 -0.01356915 81 KARW (Karwell Indonesia Tbk)

-6.28001E+11 3865226846 5.63343E+11 11595117662 4.69935E+11 6.0646E+11 1.36915E+12 11273398485 1.1257E+11 17750908014 6656819660 96522156900 0.006373421 82 MYTX (Apac Citra Centertex Tbk) 16112679232 13241816866 6.30844E+11 4089389000 5.02304E+11 6.43465E+11 1.38426E+12 16223422000 1.54578E+11 12589429000 -24068898000 1.31209E+11 0.020578937 83 PAFI (Pan Asia Filament Inti Tbk) 69137225131 21106641388 5.48708E+11 2880370996 5.00541E+11 6.46025E+11 1.42861E+12 4786469065 37976788664 12875326162 8208799223 31511496577 0.032671576 84 PBRX (Pan Brothers Tbk) 94941729310 -1027975965 6.80201E+11 29824041116 6.08435E+11 7.58297E+11 1.44746E+12 9366212088 79292979393 24212325051 -51006915894 66554696608

-0.001355637 85 POLY (Asia Pasific Fibers Tbk) 63204015725 1122477836 8.53414E+11 12998073892 7.5293E+11 9.12129E+11 1.50615E+12 19315723896 1.35073E+11 23093467932 -65721520809 1.08919E+11 0.001230614 86 RICY (Ricky Putra Globalindo Tbk)

-53695190815

-65721520809 70939934529 18986088513 28959447217 1.73219E+11 1.5387E+12 5995426197 1.9397E+11 42025199724 -7899002440 26169970242

-0.379411793 87 . SSTM (Sunson Textile Manufacturer Tbk) 6719573548

-51006915894 64697874935 24113651380 23348845720 1.64332E+11 1.6809E+12 363766453 39197893663 43571340254 3865226846 6182377598

-0.310389431 88 UNIT (Nusantara Inti Corpora Tbk) 7821599430 8208799223 63359569882 17114775539 21824900106 1.63563E+11 1.73488E+12 1246562972 1.02546E+11 42958781189 13241816866 14292993738 0.050187505

89 UNTX (Unitex Tbk) 8721365299

-24068898000 82285628956 19808133845 38006771558 1.83123E+11 1.99305E+12 4296557781 1.81942E+11 37818503811 6541985870 21070098550

-0.131435878 90 BIMA (Primarindo Asia Infrastructure Tbk) 947060222 9052836878 64497559037 33638791425 29151004838 1.71199E+11 2.00428E+12 4008121892 2.31414E+11 40867269813 21106641388 29101402779 0.05287913 91 SIMM (Surya Intrindo Makmur Tbk) 20293545128 26169970242 60724534586 17113213794 27204468124 1.78088E+11 2.01614E+12 327437515 43628488171 51179787523 -1027975965 6633581785 0.146950013 92 IKBI (Sumi Indo Kabel Tbk) 30389774193 6182377598 54834617044 17716829802 33198978123 1.98131E+11 2.14528E+12 1918848354 1.10331E+11 73864454193 15067855163 13859429190 0.031203534 93 JECC (Jembo Cable Company Tbk) 6396961507 14292993738 69991706811 17848633785 47773789952 2.12325E+11 2.16112E+12 2478917840 2.06725E+11 73510469208 1122477836 23014929610 0.067316686 94 KBLI (KMI Wire and Cable Tbk) 18517984349 29101402779 9183192489 4223114925 11901874378 1.95442E+11 2.18859E+12

-14114284244 31783020581 1.86259E+11 7821599430 12331138745 0.148900135 95 KBLM (Kabelindo Murni Tbk) 27310546794 6633581785 5328439857 1334890653 13288877373 1.90924E+11 2.21714E+12 -7986410806 5247879631 1.85595E+11 -5155631650 3172373441 0.03474465 96 SCCO (Supreme Cable Manufacturing and Commerce Tbk) 37105403141 23014929610 4178609139 1209026167 13961695205 1.87905E+11 2.27504E+12 -2079834218 11524245748 1.83726E+11 4751889777 6789899006 0.122481724 97 VOKS (Voksel Electric Tbk) 17916570233 1.08919E+11 5223481168 1259691089 14692937002 1.85292E+11 2.35645E+12 415702724 19340413977 1.80069E+11 8721365299 9737027587 0.587822661 98 PTSN (Sat Nusa Persada Tbk) 8685322563 66554696608 5884620705 1310459269 18075714363 1.83523E+11 2.36724E+12 1348013250 27154406788 1.77639E+11 947060222 13436609191 0.362649474 99 ADES (Akasha Wira International Tbk) 12331138745 31511496577 5283319332 1380080521 18395192601 1.81058E+11 4.47721E+12 189333999 6459505074 1.75775E+11 2562198326 3138498711 0.174040542 100 ADES (Akasha Wira International Tbk) 9737027587 1.31209E+11 5113667849 1555707680 15139309195 1.78907E+11 4.66416E+12 60904298 15130404810 1.73793E+11 4255783572 6528852555 0.73339446 101 CEKA (Cahaya Kalbar Tbk) 13436609191 63765726662 5811456495 1379225118 14287343441 1.76475E+11 8.00148E+12 -453196556 22503408368 1.70664E+11 4386281026 9947275783 0.361329849

(33)

Lampiran 20 : Earnings Management

No Emiten TAit Ait-1 Tait/Ait-1 1/Ait-1 Revenue 2010 Revenue 2011 ∆Revt (∆Revt/

Ait-1)

Aktiva tetap 2010

Aktiva tetap

2011 ∆Rect ∆Rect / Ait-1 ROA 2011

No

Sample Kode

86 RICY (Ricky Putra Globalindo Tbk) -2245428089 7.30905E+11 -0.00307212

1.36817E-12 26169970242 5.2498E+11 4.9881E+11 0.682455042 70939934529 42025199724 -28914734805 -0.039560175 -0.379411793 1 1

89 UNTX (Unitex Tbk) -13149006809 1922869589 -6.838220795

5.20056E-10 21070098550 224450455 -20845648095 -10.84090581 82285628956 37818503811 -44467125145 -23.12539831 -0.131435878 3 1

84 PBRX (Pan Brothers Tbk) -7897805192 5.82129E+11 -0.013567094

1.71783E-12 66554696608 4.69303E+11 4.02748E+11 0.691852829 6.80201E+11 24212325051 -6.55989E+11 -1.126877498 -0.001355637 5 1

48 JPFA (Japfa Comfeed Indonesia Tbk) 95372613961 2088001645 45.67650327

4.78927E-10 97142459899 62814772979 -34327686920 -16.44045013 1.03306E+12 1.45594E+11 -8.8747E+11 -425.0332476 0.000284307 7 1

85 POLY (Asia Pasific Fibers Tbk) -6831723995 2.27504E+12 -0.003002907

4.39553E-13 1.08919E+11 4.93188E+11 3.84269E+11 0.168906757 8.53414E+11 23093467932 -8.3032E+11 -0.36497004 0.001230614 9 1

50 SIPD (Siearad Produce Tbk) -195106132 1.81058E+11 -0.001077587

5.52308E-12 36314847763 63588845258 27273997495 0.150636492 1.07649E+12 1.655E+11 -9.1099E+11 -5.031469352 0.002980752 11 1

47 CPIN (Charoen Pokphand Indonesia Tbk) -91543939 1.99652E+11 -0.000458518

5.00872E-12 59719767748 54219397035 -5500370713 -0.02754982 9.81785E+11 1.18187E+11 -8.63598E+11 -4.32552133 0.004981735 13 1

81 KARW (Karwell Indonesia Tbk) 1356440004 2088001645 0.649635505

4.78927E-10 96522156900 4.41842E+11 3.4532E+11 165.3829512 5.63343E+11 17750908014 -5.45592E+11 -261.2986009 0.006373421 15 1

23 NIKL (Pelat Timah Nusantara Tbk) -1.54918E+11 2156164013 -71.84874086

4.63787E-10 7393810937 11524245748 4130434811 1.915640362 2.13508E+11 3.89349E+11 1.75842E+11 81.55310865 0.006885653 17 1

75 CNTB (Asuransi Harta Aman Pratama Tbk) -158269280 1.78088E+11 -0.000888716

5.61522E-12 1.21482E+11 2.46151E+11 1.24669E+11 0.700043804 3.63843E+11 3.0445E+11 -59393398611 -0.33350671 0.011587022 19 1

17 JKSW (Jakarta Kyoei Steel Work LTD Tbk) 3313335240 2125401705 1.558921889

4.70499E-10 22438272051 2645042596 -19793229455 -9.312700469 1.09625E+12 1.13579E+11 -9.82667E+11 -462.3442149 0.012942956 21 1

18 JPRS (Jaya Pari Steel Tbk) 4733573976 7.58297E+11 0.006242372

1.31874E-12 42132462481 3353632332 -38778830149 -0.05113935 1.1062E+12 1.12379E+11 -9.93826E+11 -1.310601536 0.013314197 23 1

14 GDST (Gunawan Dianjaya Steel Tbk) -15842529551 2165279414 -7.316621332

4.61834E-10 30169205586 2288143121 -27881062465 -12.87642707 1.10426E+12 1.01748E+11 -1.00251E+12 -462.9944096 0.018059774 25 1

79 HDTX (Pan Asia Indosyntec Tbk) -28027041202 1.83123E+11 -0.153050579

5.46082E-12 32520267010 4.07906E+11 3.75385E+11 2.049911001 5.26255E+11 11401664545 -5.14854E+11 -2.811521673 0.019221984 27 1

82 MYTX (Apac Citra Centertex Tbk) 13894428637 6.46025E+11 0.021507585

1.54793E-12 1.31209E+11 4.4905E+11 3.1784E+11 0.491994041 6.30844E+11 12589429000 -6.18255E+11 -0.957014577 0.020578937 29 1

55 INKP (Indah Kiat Pulp & paper Tbk) -29982023561 1.34467E+12 -0.022296971

7.43678E-13 8797395029 94468386243 85670991214 0.06371163 1.99247E+11 1235950827 -1.98011E+11 -0.147256532 0.022882409 31 1

16 ITMA (Itamaraya Tbk) 2157768030 6.89947E+11 0.003127442

1.44939E-12 10225582905 2618548918 -7607033987 -0.011025539 1.12182E+12 1.11529E+11 -1.0103E+12 -1.464310037 0.025009612 33 1

5 ARNA (Arwana Citra Mulia Tbk) -7941721174 2094091055 -3.792443101

4.77534E-10 1.7297E+11 799443406 -1.7217E+11 -82.21714961 4.57594E+11 1.66831E+12 1.21071E+12 578.1576729 0.026691673 35 1

3 SMGR (Semen Gresik Tbk) 36551909596 7.30905E+11 0.050009103

1.36817E-12 3.38562E+11 541057345 -3.38021E+11 -0.462468812 4.92222E+11 1.44795E+12 9.55727E+11 1.307593892 0.02931797 37 1

71 PRAS (Prima alloy steel Universal Tbk) -17098519496 7.35353E+11 -0.023252124

1.35989E-12 98348586424 94584547273 -3764039151 -0.005118683 3.74383E+11 2.59009E+11 -1.15373E+11 -0.156895387 0.030070328 39 1

2 SMCB (Holcim Indonesia Tbk) 19530750690 7.58297E+11 0.025756061

1.31874E-12 2.2222E+11 224450455 -2.21995E+11 -0.292754973 6.81189E+11 1.35775E+12 6.7656E+11 0.892209435 0.030158181 41 1

92 IKBI (Sumi Indo Kabel Tbk) 85037244705 6.43465E+11 0.132155285