Daftar Perusahaan Sampel

Daftar Perusahaan Sampel

No

Kode

Nama Perusahaan

Kriteria

1

2

3

4 Sampel

I. FOOD & BEVERAGES

1

ades

PT. Ades Waters Indonesia Tbk

√ - - √

-

2

aisa

PT. Tiga Pilar sejahtera Tbk

√

√

-

√

-

3

aqua

PT. Aqua Golden Missisippi Tbk

√

√

√

√

1

4

ceka

PT. Cahaya Kalbar

√

-

-

√

-

5

davo

PT. Davomas Tbk

√

√

-

√

-

6

dlta

PT. Delta Djakarta Tbk

√

√

√

√

2

7

fast

PT. Fast Food Indonesia Tbk

√

√

√

√

3

8

indf

PT. Indofood Sukses Makmur

Tbk

√

√

-

√

-

9

mlbi

PT. Multi Bintang Indonesia Tbk

√

√

√

√

4

10

myor

PT. Mayora Indah Tbk

√

√

√

√

5

11

psdn

PT. Prasidha Aneka Niaga Tbk

√

-

-

√

-

12

ptsp

PT. Pioneerindo Gourmet

International Tbk

√

-

-

√

-

13

sipd

PT. Sierad Produce Tbk

√

-

-

√

-

14

skbm

PT. Sekar Bumi Tbk

√

-

-

√

-

15

sklt

PT. Sekar Laut Tbk

√

√

-

√

-

16

smar

PT. Sinar Mas Agro

Resource&Technology Tbk

√

√

√ √

-

17

sttp

PT. Siantar Top Tbk

√

√

-

√

-

18

tbla

PT. Tunas Baru Lampung Tbk

√

√

-

√

-

19

ultj

PT. Ultrajaya Milk

Industry&Trading Company Tbk

√

√

√ √

-

II. TOBACCO

20

bati

PT. BAT Indonesia Tbk

√

-

-

√

-

21

ggrm

PT. Gudang Garam Tbk

√

√

√

√

6

22

hmsp

PT. HM Sampoerna Tbk

√

√

√

√

7

23

rmba

PT. Bentoel Internasional

Investama Tbk

√

√

-

√

-

III. TEXTILE

24

argo

PT. Argo pantes Tbk

√

-

-

√

-

25

cntx

PT. Century Textile Industry Tbk

√

-

-

√

-

26

crtx

PT. Eratex Djaja Tbk

√

√

-

√

-

27

hdtx

PT. Panasia Indosyntec Tbk

√

√

-

√

-

28

pafi

PT. Panasia Filament Inti Tbk

√

-

-

√

-

29

rdtx

PT. Roda Vivatex Tbk

√

√

-

√

-

30

sstm

PT. Sunson Textile Manufaktur

Tbk

√

-

-

√

-

31

teja

PT. Textile Company MJ Tbk

√

-

-

√

-

No

Kode

Nama Perusahaan

Kriteria

1

2

3

4 Sampel

32

tfco

PT. Teijin Indonesia Fiber Tbk

√

-

-

√

-

33

untx

PT. Unitex Tbk

√

-

-

-

-

IV. APPAREL & OTHER

34

bata

PT. Sepatu Bata Tbk

√

√

√

√

8

35

bima

PT. Primarindo Asia Tbk

√

-

-

√

-

36

doid

PT. Delta Dunia Petroindo Tbk

√

-

-

√

-

37

esti

PT. Evershine Tbk

√

-

-

√

-

38

fmii

PT. Fortune Mate Indonesia Tbk

√

-

-

√

-

39

indr

PT. Indora Tbk

√

√

-

√

-

40

karw

PT. Karwell Indonesia Tbk

√

-

-

√

-

41

myrx

PT. Hanson International Tbk

√

-

-

√

-

42

mytx

PT. Apac Citra Centertex Tbk

√

-

-

√

-

43

pbrx

PT. Pan Brothers Tbk

√

√

-

√

-

44

ricy

PT. Ricky Putra Globalindo Tbk

√

√

-

√

-

45

simm

PT. Surya Intrindo Makmur Tbk

√

-

-

√

-

46

srsn

PT. Indo Acitama Tbk

√

√

-

√

-

V. LUMBER & WOOD

47

bprt

PT. Barito Pasific Tbk

√

√

-

√

-

48

dsuc

PT. Daya Sakti Unggul

Corporation Tbk

√

-

-

√

-

49

sudi

PT. Surya Dumai Industri Tbk

√

-

-

√

-

50

suli

PT. Sumalindo Lestari Jaya Tbk

√

-

-

√

-

51

tirt

PT. Tirta Mahakam Resource Tbk

√

√

-

√

-

VI. PAPER&ALLIED

52

fasw

PT. Fajar Surya Wiwesa Tbk

√

√

-

√

-

53

inkp

PT. Indah Kiat Pulp&Paper Tbk

√

-

-

√

-

54

inru

PT. Toba Pulp Lestari Tbk

√

-

-

-

-

55

saip

PT. Surabaya Pulp Industry

Pulp&Kertas Tbk

√

-

-

√

-

56

spma

PT. Suparma Tbk

√

-

√

√

-

57

tkim

PT. Pabrik Kertas Tjiwi Kimia

√

-

-

√

-

VII. CHEMICAL&ALLIED

58

akra

PT. AKR Corporindo Tbk

√

√

√

√

9

59

budi

PT. Budi Acid Jaya Tbk

√

√

-

√

-

60

clpi

PT. Colorpak Indonesia Tbk

√

-

√

√

-

61

etwa

PT. Eterindo Wahanatama Tbk

√

-

-

√

-

62

ltls

PT. Lautan Luas Tbk

√

-

√

√

-

63

poly

PT. Polysindo Eka Perkasa Tbk

√

-

-

√

-

64

soby

PT. Sorini Agro Asia Corporindo

Tbk

√

√

√

√

10

65

tpia

PT. Tri Polyta Indonesia Tbk

√

√

-

-

-

No

Kode

Nama Perusahaan

Kriteria

1

2

3

4 Sampel

VIII. ADHESIVE

67

dpns

PT. Duta Pertiwi Nusantara Tbk

√

-

√

√

-

68

ekad

PT. Ekadharma Internasional Tbk

√

√

√

-

-

69

inci

PT. Intanwijaya Internasional Tbk

√

-

-

√

-

70

kkgi

PT. Resource Alam Indonesia Tbk

√

-

-

√

-

IX. PLASTIC&GLASS

71

akku

PT. Aneka Kemarindo Utama Tbk

√

-

-

√

-

72

akpi

PT. Argha Karya Prima Industry

Tbk

√

√

-

√

-

73

amfg

PT. Asahimas Falt Glass Tbk

√

- -

√

-

74

apli

PT. Asiaplast Industries Tbk

√

- -

√

-

75

brna

PT. Berlina Tbk

√

- -

√

-

76

dyna

PT. Dynaplast Tbk

√

- -

√

-

77

fpni

PT. Titan Kimia Nusantara Tbk

√

-

-

√

-

78

igar

PT. Kageo Igar Jaya Tbk

√

√

√

√

11

79

lapd

PT. Leyand International Tbk

√

-

-

√

-

80

lmpi

PT. Langgeng Makmur Tbk

√

√

-

√

-

81

sima

PT. Siwani Makmur Tbk

√

√

-

√

-

82

talf

PT. Tunas Alfin Tbk

√

√

-

√

-

83

trst

PT. Trias Sentosa Tbk

√

√

√

√

12

84

ypas

PT. Yanaprima Hastapersada Tbk

√

√

-

√

-

X. CEMENT

85

intp

PT. Indocement Tunggal Perkasa

Tbk

√

√

√

√

13

86

smcb

PT. Holcim Indonesia Tbk

√

-

-

√

-

87

smgr

PT. Semen Gresik (Persero) Tbk

√

√

√

√

14

XI. METAL&ALLIED

88

almi

PT. Alumindo Light Metal

Industry Tbk

√

-

√

√

-

89

bton

PT. Bentojaya Manunggal Tbk

√

√

-

√

-

90

ctbn

PT. Citra Tubindo Tbk

√

√

√

√

15

91

inai

PT. Indal Aluminium Industry

Tbk

√

-

-

√

-

92

itma

PT. Itamaraya Gold Industry Tbk

√

√

-

-

-

93

jksw

PT. Jakarta Kyoei Steel Works

Tbk

√

-

-

√

-

94

jprs

PT. Jaya Pari Steel Tbk

√

√

√

-

-

95

lion

PT. Lion Metal Works Tbk

√

√

√

√

16

96

lmsh

PT. Lionmesh Prima Tbk

√

-

√

√

-

97

pico

PT. Pelangi Indah Canindo Tbk

√

√

-

√

-

98

tbms

PT. Tembaga Mulia Semanam

Tbk

√

-

-

√

-

99

tira

PT. Tira Austenite Tbk

√

√

-

√

-

No

Kode

Nama Perusahaan

Kriteria

1

2

3

4 Sampel

XII. FABRICATED

100

kdsi

PT. Kedawung Setia Industry Tbk

√

-

-

√

-

101

kici

PT. Kedaung Indah Can Tbk

√

-

-

√

-

XIII. STONE

102

arna

PT. Arwana Citramulia Tbk

√

√

√

-

-

103

ikai

PT. Intikeramik Alamasri Industry

Tbk

√

√

-

√

-

104

kias

PT. Keramika Indonesia Asosiasi

Tbk

√

-

-

-

-

105

mlia

PT. Mulia Industrindo Tbk

√

√

-

√

-

106

toto

PT. Surya Toto Indonesia Tbk

√

√

√

√

17

XIV.CABLES

107

ikbi

PT. Sumi Indo Kabel Tbk

√

√

√

√

18

108

jecc

PT. Jembo Cable Company Tbk

√

-

-

√

-

109

kbli

PT. GT Kabel Indonesia

√

√

-

√

-

110

kblm

PT. Kabelindo Murni Tbk

√

√

-

√

-

111

seco

PT. Supreme Cable

Manufacturing&Commerce Tbk

√

√

√

-

-

112

voks

PT. Voksel Electric Tbk

√

√

-

√

-

XVI. ELECTRONIC

113

asgr

PT. Astra Graphia Tbk

√

√

√

√

19

114

mlpl

PT. Multipolar Tbk

√

√

√

-

-

115

mtdl

PT. Metrodata Electronics Tbk

√

√

√

-

-

116

myoh

PT. Myoh Technology Tbk

√

-

-

-

-

117

ptsn

PT. Sat Nusapersada Tbk

√

√

-

√

-

XVI. AUTOMOTIVE

118

admg

PT. Polychem Indonesia Tbk

√

-

-

√

-

119

asii

PT. Astra Internasional Tbk

√

-

√

√

-

120

auto

PT. Astra Otoparts Tbk

√

√

√

√

20

121

bram

PT. Indo Kordsa Tbk

√

√

√

-

-

122

gdyr

PT. Goodyear Indonesia Tbk

√

-

√

√

-

123

gjtl

PT. Gajah Tunggal Tbk

√

√

√

√

21

124

hexa

PT. Hexindo Adiperkasa Tbk

√

-

√

√

-

125

imas

PT. Indomobil Sukses

Internasional Tbk

√

-

-

√

-

126

inds

PT. Indospring Tbk

√

-

-

√

-

127

inta

PT. Intraco Penta Tbk

√

√

√

-

-

128

lpin

PT. Multi Prima Sejahtera Tbk

√

-

-

√

-

129

masa

PT. Multistrada Arah Sarana Tbk

√

-

√

√

-

130

nips

PT. Nipress Tbk

√

√

-

√

-

131

pras

PT. Prima Alloy Steel Tbk

√

-

-

√

-

132

smsm

PT. Selamat Sempurna Tbk

√

√

√

√

22

No

Kode

Nama Perusahaan

Kriteria

1

2

3

4 Sampel

134

sugi

PT. Sugi Samapersada Tbk

√

-

-

√

-

135

turi

PT. Tunas Ridean Tbk

√

√

√

-

-

136

untr

PT. United Tractors Tbk

√

√

√

√

23

XVII. PHOTOGRAPHIC

137

intd

PT. Inter Delta Tbk

√

-

-

√

-

138

koni

PT. Perdana Bangun Tbk

√

-

-

√

-

139

mdrn

PT. Modern Internasional Tbk

√

-

-

√

-

XVIII. PHARMACEUTICALS

140

dvla

PT. Darya Varia Laboratories Tbk

√

√

-

√

-

141

inaf

PT. Indofarma ( Persero) Tbk

√

√

-

√

-

142

kaef

PT. Kimia Farma ( Persero ) Tbk

√

√

√

√

24

143

klbf

PT. Kalbe Farma Tbk

√

√

√

√

25

144

merk

PT. Merck Tbk

√

√

√

√

26

145

pyfa

PT. Pyridiam Farma Tbk

√

√

-

√

-

146

scpi

PT. Schering-Plough Indonesia

Tbk

√

-

-

√

-

147

sqbi

PT. Bristol-Myers Squibb

Indonesia Tbk

√

-

√

√

-

148

tspc

PT. Tempo Scan Pasific Tbk

√

√

√

√

27

XIX. CONSUMER

149

mrat

PT. Mustika Ratu Tbk

√

-

√

√

-

150

prod

PT. Sara Lee Body care Indonesia

Tbk

√

√

-

-

-

151

tcid

PT. Mandom Indonesia Tbk

√

√

√

√

28

152

unvr

PT. Unilever Indonesia Tbk

√

√

√

√

29

XX. TRANSPORTATION

153

apol

PT. Arpeni Pratama Ocean Line

Tbk

√

√

√

√

30

154

blta

PT. Berlian Laju Tanker Tbk

√

√

√

√

31

155

cmpp

PT. Centris Multi Persada

Pratama Tbk

√

-

-

√

-

156

hits

PT. Humpuss Intermoda Tbk

√

√

√

√

32

157

iata

PT. Indonesia Air Transport Tbk

√

√

-

√

-

158

jass

PT. Jasa Angkasa Semesta Tbk

√

√

-

-

-

159

mira

PT. Mitra Rajasa Tbk

√

√

-

√

-

160

rigs

PT. Rig Tenders Indonesia Tbk

√

√

√

√

33

161

safe

PT. Steady Safe Tbk

√

-

-

√

-

162

smdr

PT. Samudera Indonesia Tbk

√

√

√

√

34

163

tmas

PT. Pelayaran Tempuran Emas

Tbk

√

√

-

√

-

164

weha

PT. Panorama Transportasi Tbk

√

√

√

-

-

165

zbra

PT. Zebra Nusantara Tbk

√

-

-

√

-

No

Kode

Nama Perusahaan

Kriteria

1

2

3

4 Sampel

XXI. TELECOMMUNICATION

166

btel

PT. Bakrie Telecom Tbk

√

-

-

√

-

167

excl

PT. Excelcomindo Tbk

√

-

√

√

-

168

fren

PT. Mobile & Telcom Tbk

√

-

-

√

-

169

iatg

PT. Infoasia Teknologi Global

Tbk

√

√

-

√

-

170

isat

PT. Indosat Tbk

√

√

√

√

35

171

tlkm

PT. Telekomunikasi Indonesia

Tbk

√

√

√

√

36

XXII. WHOLESALE

172

aces

PT. Ace Hardware Indonesia Tbk

√

-

√

√

-

173

aims

PT. Akbar Indo Makmur Tbk

Stimec Tbk

√

√

-

_√

-

174

alfa

PT. Alfa Retailindo Tbk

√

√

-

√

-

175

csap

PT. Catur Sentosa Adipratama

Tbk

√

√

-

√

-

176

epmt

PT. Enseval Putra Megatrading

Tbk

√

√

√

√

37

177

fish

PT. FKS Multi Agro Tbk

√

-

√

√

-

178

hero

PT. Hero Supermarket Tbk

√

√

-

√

-

179

koin

PT. Kokoh Inti Arebama Tbk

√

√

-

√

-

180

maco

PT. Courts Indonesia Tbk

√

-

-

-

-

181

mapi

PT. Mitra Adiperkasa Tbk

√

√

√

√

38

182

meta

PT. Nusantara Infrastructure Tbk

√

-

-

√

-

183

mice

PT. Multi Indocitra Tbk

√

√

-

√

-

184

mppa

PT. Matahari Prima Tbk

√

√

√

√

39

185

okas

PT. TD Resources Tbk

√

√

-

-

-

186

rals

PT. Ramayana Lestari Sentosa

Tbk

√

√

√

√

40

187

rimo

PT. Rimo Catur Lestari Tbk

√

-

-

√

-

188

sdpc

PT. Millenium Pharmacon

Internasional Tbk

√

√

-

√

-

189

sing

PT. Singer Indonesia Tbk

√

-

-

-

-

190

tgka

PT. Tigaraksa Satria Tbk

√

-

√

√

-

191

tkga

PT. Toko Gunung Agung Tbk

√

-

-

√

-

192

tmpi

PT. AGIS Tbk

√

-

-

√

-

193

tril

PT. Triwira Insanlestari Tbk

√

√

-

√

-

194

wico

PT. Wicaksana Overseas

International Tbk

Data Penelitian Tahun 2005

(Dalam Rp)

No

Nama

Perusahaan Laba Akuntansi Laba Tunai Dividen Kas

1 PT AKR Corporindo Tbk 119.289.221.000 60.049.520.000 37.440.000.000 2 PT Aqua Golden Missisippi Tbk

64.349.873.753 96.104.526.199 10.924.852.590 3 PT Arpeni Pratama Ocean Line

168.720.245.977 130.939.463.944 22.489.530.000 4 PT Astra Graphia Tbk 36.066.628.399 109.559.609.184 33.719.512.500 5 PT Astra Otoparts Tbk 279.027.000.000 189.883.000.000 77.100.000.000 6 PT Berlian Laju Tanker Tbk

645.185.592.405 920.824.579.627 82.255.697.520 7 PT Citra Tubindo Tbk 73.530.000.000 71.428.231.110 55.103.844.960 8 PT Delta Jakarta Tbk 56.405.259.000 39.588.188.000 11.249.227.000 9 PT Enseval Putera Megatrading Tbk

203.304.436.167 81.247.510.176 11.400.000.000 10 PT Fast Food Indonesia Tbk

41.291.475.000 96.807.797.000 8.925.000.000 11 PT Gajah Tunggal Tbk 346.835.000.000 247.324.000.000 15.840.000.000 12 PT Gudang Garam Tbk 1.889.646.000.000 1.582.883.000.000 962.044.400.000 13 PT HM Sampoerna Tbk 2.383.066.000.000 2.058.731.000.000 2.410.650.000.000 14 PT Humpuss Intermoda Tbk 132.403.404.000 310.902.637.000 6.286.163.000 15 PT Indocement Tunggal Perkasa Tbk 739.685.877.628 1.321.765.334.883 184.061.584.950 16 PT Indosat Tbk 1.623.481.000.000 5.316.032.000.000 808.956.000.000 17 PT Kageo Igar Jaya Tbk

13.777.631.117 30.283.455.354 3.150.000.000 18 PT Kalbe Farma Tbk 626.117.054.076 441.365.632.142 24.364.800.000 19 PT Kimia Farma Tbk 52.826.570.670 30.595.857.912 15.847.971.201 20 PT Lion Metal Works Tbk 19.022.953.658 15.645.147.049 5.201.600.000

21

PT.Matahari PPTbk 222.663.000.000 92.356.978.844 62.685.000.000

No

Nama Perusahaan

Laba Akuntansi Laba Tunai Dividen Kas

22 PT Mandom Indonesia Tbk 92.864.924.821 385.370.000.000 39.811.200.000 23 PT Mayora Indah Tbk 45.730.497.043 157.011.359.684 19.164.600.000 24 PT Merck Tbk 57.700.000.000 38.992.358.000 31.360.000.000 25 PT Mitra Adiperkasa Tbk 131.944.176.000 47.113.894.000 23.240.000.000 26 PT Multi Bintang Indonesia Tbk

87.014.000.000 144.525.000.000 103.032.000.000 27 PT Ramayana Lestari Sentosa Tbk

302.352.000.000 78.167.000.000 154.704.000.000 28 PT Rig Tenders Tbk 54.102.000.000 49.187.779.930 36.524.260.200 29 PT Samudera Indonesia Tbk 342.730.781.000 831.025.366.000 49.126.800.000 30 PT Selamat Sempurna Tbk 65.736.914.403 153.723.622.176 19.480.032.000 31 PT Semen Gresik Tbk 1.001.772.122.000 1.223.050.916.000 262.837.516.000 32 PT Sepatu Bata Tbk 25.086.055.000 52.278.029.000 6.370.000.000 33 PT Sorini Agro Asia Corporindo Tbk 35.582.402.000 11.852.169.000 10.800.000.000 34 PT Sumi Indo Kabel Tbk

23.749.261.703 15.097.211.638 6.426.000.000 35 PT Surya Toto Indonesia Tbk

62.884.231.950 45.675.277.564 14.860.800.000 36 PT Telekomunikasi Indonesia Tbk 7.993.566.000.000 21.102.680.000.000 4.400.090.000.000 37 PT Tempo Scan Pasific Tbk

296.824.571.606 297.704.290.027 135.000.000.000 38 PT Trias Sentosa Tbk 16.429.273.408 27.804.714.372 8.424.000.000 39 PT Unilever Tbk 1.440.485.000.000 1.664.158.000.000 1.526.000.000.000 40 PT United Tractors 1.050.729.000.000 997.022.000.000 441.999.000.000

Data Penelitian Tahun 2006

(Dalam Rp)

No Nama

Perusahaan Laba Akuntansi Laba Tunai Dividen Kas

1 PT AKR Corporindo Tbk 128.084.101.000 237.284.360.000 40.560.000.000 2 PT Aqua Golden Missisippi Tbk

48.853.686.588 56.659.911.185 8.292.357.990 3 PT Arpeni Pratama Ocean Line

193.950.435.109 147.487.261.969 17.991.624.000 4 PT Astra Graphia Tbk 55.565.251.184 135.003.252.226 538.980.500 5 PT Astra Otoparts Tbk 282.058.000.000 268.303.000.000 57.800.000.000 6 PT Berlian Laju Tanker Tbk

1.205.279.899.017 601.878.060.506 149.812.897.440 7 PT Citra Tubindo Tbk 211.228.000.000 204.041.968.500 144.400.213.100 8 PT Delta Jakarta Tbk 43.284.214.000 18.108.286.000 20.817.135.000 9 PT Enseval Putera Megatrading Tbk 209.164.025.422

206.717.379.421

57.000.000.000 10 PT Fast Food Indonesia Tbk 68.928.803.000

165.956.759.000 13.387.500.000 11 PT Gajah Tunggal Tbk 118.401.000.000 298.192.000.000 15.840.000.000 12 PT Gudang Garam Tbk 1.007.822.000.000 1.905.618.000.000 481.022.000.000 13 PT HM Sampoerna Tbk 3.530.490.000.000 3.538.693.000.000 1.292.985.000.000 14 PT Humpuss Intermoda Tbk 150.666.707.000 220.079.803.000 41.907.750.000 15 PT Indocement Tunggal Perkasa Tbk 592.802.016.775 1.195.324.531.649 110.436.950.970 16 PT Indosat Tbk 1.410.093.000.000 5.669.623.000.000 705.053.000.000 17 PT Kageo Igar Jaya Tbk 9.964.135.535

28.196.590.820 3.150.000.000 18 PT Kalbe Farma Tbk 676.581.653.872 640.610.354.353 101.560.144.220 19 PTKimiaFarmaTbk 43.989.948.288 140.242.601.504 13.196.984.486 20 PT. Lion Metal Works Tbk 20.642.386.061 26.486.098.319 5.201.600.000

Nama

Perusahaan Laba Akuntansi Laba Tunai Dividen Kas

21 PT Matahari Putra Prima Tbk 100.118.341.049 504.895.000.000 45.240.000.000 22 PT Mandom Indonesia Tbk 160.496.000.000 90.108.309.327 46.369.000.000 23 PT Mayora Indah Tbk 93.575.798.388 24.389.308.219 26.830.440.000 24 PT Merck Tbk 86.537.702.000 91.417.248.000 44.800.000.000 25 PT Mitra Adiperkasa Tbk 109.349.608.000 212.128.904.000 19.920.000.000 26 PT Multi Bintang Indonesia Tbk 73.581.000.000

166.742.000.000

85.123.000.000 27 PT Ramayana Lestari Sentosa Tbk 312.552.000.000

642.443.000.000 115.408.000.000 28 PT Rig Tenders Tbk 15.496.000.000 26.683.262.240 12.184.504.800 29 PT Samudera Indonesia Tbk 60.004.055.000 25.891.476.000 24.563.400.000 30 PT Selamat Sempurna Tbk 1.295.520.421.000 74.242.454.642 647.760.210.000 31 PT Semen Gresik Tbk 66.174.829.417 1.594.059.671.000 50.388.410.000 32 PT Sepatu Bata Tbk 20.160.771.000 86.643.507.000 16.965.000.000 33 PT Sorini Agro Asia Corporindo Tbk 44.373.633.211 33.869.812.000 10.710.000.000 34 PT Sumi Indo Kabel Tbk 79.705.059.548

50.034.248.262

19.814.400.000 35 PT Surya Toto Indonesia Tbk 27.783.932.000

99.309.247.387 10.800.000.000 36 PT Telekomunikasi Indonesia Tbk 11.005.577.000.000 26.695.188.000.000 5.082.050.000.000 37 PT Tempo Scan Pasific Tbk 272.583.806.584

234.892.877.849 112.500.000.000 38 PT Trias Sentosa Tbk 25.942.389.458 149.346.158.480 14.040.000.000 39 PT Unilever Tbk 1.721.595.000.000 2.174.808.000.000 1.640.450.000.000 40 PT United Tractors Tbk 930.372.000.000 1.721.743.000.000 413.483.000.000

Data Penelitian Tahun 2007

(dalam Rupiah)

No Nama

Perusahaan Laba Akuntansi Laba Tunai Dividen Kas

1 PT AKR Corporindo Tbk 191.208.244.000 220.433.195.000 59.375.275.000 2 PT Aqua Golden Missisippi Tbk 65.912.835.099 115.989.209.324 13.162.473.000 3 PT Arpeni Pratama Ocean Line 223.264.300.468 446.193.693.333 29.986.040.000 4 PT Astra Graphia Tbk 72.074.000.366 191.830.559.251 53.951.220.000 5 PT Astra Otoparts Tbk 454.907.000.000 262.780.000.000 181.200.000.000 6 PT Berlian Laju Tanker Tbk 758.981.783.247 689.546.786.913 208.846.000.000 7 PT Citra Tubindo Tbk 219.513.000.000 150.703.878.900 126.996.726.300 8 PT Delta Jakarta Tbk 47.330.712.000 87.272.573.000 22.418.453.000 9 PT Enseval Putera Megatrading Tbk 231.650.056.903 4.890.036.859 57.000.000.000 10 PT Fast Food Indonesia Tbk 102.537.329.000 233.817.124.000 20.081.250.000 11 PT Gajah Tunggal Tbk 90.841.000.000 449.548.000.000 17.424.000.000 12 PT Gudang Garam Tbk 1.443.585.000.000 1.449.178.000.000 481.022.000.000 13 PT HM Sampoerna Tbk 3.624.018.000.000 1.786.380.000.000 3.944.700.000.000 14 PT Humpuss Intermoda Tbk 240.008.274.000 120.060.811.000 70.817.315.000 15 PT Indocement Tunggal Perkasa Tbk 983.688.444.500 1.403.488.344.089 147.249.267.960 16 PT Indosat Tbk 2.042.043.000.000 8.273.929.000.000 1.021.037.000.000 17

PT Kageo Igar Jaya Tbk 15.426.317.547 15.950.157.393 5.250.000.000 18 PT Kalbe Farma Tbk 705.694.196.679 362.898.238.846 101.560.144.220 19 PT Kimia Farma Tbk 52.189.435.346 55.512.643.134 15.656.830.604 20 PT Lion Metal Works Tbk 25.298.384.327 13.321.147.405 6.502.000.000

Lampiran iv

Nama

Perusahaan Laba Akuntansi Laba Tunai Dividen Kas

21 PT Matahari Putra Prima Tbk 111.232.287.817 178.542.842.753 50.668.800.000 22 PT Mandom Indonesia Tbk 180.191.000.000 1.267.586.000.000 51.903.000.000 23 PT Mayora Indah Tbk 141.589.137.703 178.699.351.379 30.663.360.000 24 PT Merck Tbk 89.484.528.000 69.052.324.000 51.520.000.000 25 PT Mitra Adiperkasa Tbk 115.429.279.000 344.625.477.000 19.090.000.000 26 PT Multi Bintang Indonesia Tbk 84.385.000.000 227.271.000.000 75.852.000.000 27 PT Ramayana Lestari Sentosa Tbk 366.809.000.000 537.619.000.000 218.984.000.000 28 PT Rig Tenders Tbk 28.244.000.000 47.878.706.490 15.895.723.200 29 PT Samudera Indonesia Tbk 135.663.053.000 421.600.521.000 32.751.200.000 30 PT Selamat Sempurna Tbk 80.324.965.210 105.956.006.338 28.793.377.200 31 PT Semen Gresik Tbk 1.775.408.324.000 2.074.598.275.000 887.711.283.000 32 PT Sepatu Bata Tbk 34.577.678.000 75.428.460.000 92.144.000.000 33

PT Sorini Agro Asia Corporindo Tbk 94.184.632.000 48.692.335.000 42.392.983.000 34

PT Sumi Indo Kabel Tbk 77.466.616.243 86.784.626.833 30.600.000.000 35 PT Surya Toto Indonesia Tbk 56.376.502.262 79.856.791.203 17.337.600.000 36 PT Telekomunikasi Indonesia Tbk 12.857.018.000.000 27.727.272.000.000 8.034.515.000.000 37 PT Tempo Scan Pasific Tbk 278.357.723.400 294.712.577.526 270.000.000.000 38 PT Trias Sentosa Tbk 17.747.291.109 218.865.007.192 14.040.000.000 39 PT Unilever Tbk 1.964.652.000.000 2.250.013.000.000 1.999.060.000.000 40 PT United Tractors Tbk 1.493.037.000.000 2.657.778.000.000 760.429.000.000

Hasil Uji Normalitas

One-Sample Kolmogorov-Smirnov Test

laba akuntansi laba tunai cash dividen

N 120 120 120

Normal Parametersa,,b Mean 11.2311 11.3367 10.7488

Std. Deviation .67357 .73148 .76837

Most Extreme Differences Absolute .092 .087 .112

Positive .092 .087 .112

Negative -.055 -.044 -.066

Kolmogorov-Smirnov Z 1.003 .956 1.228

Asymp. Sig. (2-tailed) .267 .320 .098

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

Hasil Uji Autokorelasi

Model R R Square Adjusted R Square Std. Error of the Estimate Durbin-Watson 1 .903a .815 .812 .33313 1.656

a. Predictors: (Constant), Laba Tunai, Laba Akuntansi b. Dependent Variable: Dividen Kas

Hasil Uji Hipotesis (Uji t)

Model Unstandardized Coefficients Standardized Coefficients t Sig. B Std. Error Beta 1 (Constant) -.915 .516 -1.771 .079 Laba Akuntansi .917 .085 .804 10.788 .000 Laba Tunai .120 .078 .114 1.533 .128

Dependent Variable: Dividen Kas

Hasil Uji Hipotesis (Uji F)

Model Sum of Squares df Mean Square F Sig.

1 Regression 57.272 2 28.636 258.041 .000a

Residual 12.984 117 .111

Total 70.256 119

a. Predictors: (Constant), Laba Tunai, Laba Akuntansi b. Dependent Variable: Dividen Kas