44
BAB V HASIL ANALISIS DAN PEMBAHASAN
A. Deskripsi Data
Jumlah sampel penelitian ini adalah 177 perusahaan. Rincian jumlah sampel pada setiap sektor adalah sebagai berikut: pertanian = 6 perusahaan;
perkebunan = 6 perusahaan; industri dasar dan kimia = 28 perusahaan; aneka industri = 23 perusahaan; industri barang konsumsi = 19 perusahaan; properti
dan real estate = 16 perusahaan; infrastruktur, utilitas, dan transportasi = 12 perusahaan; keuangan = 32 perusahaan; perdagangan, jasa, dan investasi = 35
perusahaan. Berikut ini disajikan deskripsi laporan keuangan, economic value added EVA, dan harga saham.
1. Deskripsi Laporan Keuangan
Sumber data penelitian ini adalah laporan neraca dan laporan laba rugi pada masing-masing perusahaan. Ringkasan neraca perusahaan dan
laporan laba rugi perusahaan yang menjadi sampel penelitian ini pada tahun 2007 adalah sebagai berikut:
Tabel 5.1 Laporan Neraca Perusahaan tahun 2007
dalam jutaan rupiah
No Kode Total
Aktiva Total Pasiva
Hutang Hak
Minoritas Ekuitas Total
1 UNSP 4.310.904 1.924.315
1.383 2.385.206 4.310.904
2 LSIP 3.938.140
1.623.113 2.315.027 3.938.140
3 CPDW 33.184
26.394 6.790
33.184 4 DSFI
316.161 128.645
187.516 316.161
45
No Kode Total
Aktiva Total Pasiva
Hutang Hak
Minoritas Ekuitas Total
5 IIKP 412.548
7.026 405.522 412.548
6 BTEK 94.799
331 94.468
94.799 7 BUMI 26.589.523
13.370.052 2.638.420 10.581.051
26.589.523 8 APEX 4.616.221
2.405.975 2.210.246 4.616.221
9 ENRG 9.378.194 6.025.944
11 3.352.239 9.378.194
10 INCO 17.797.865 4.721.726
13.076.139 17.797.865 11 TINS
5.032.712 1.673.393
273 3.359.046 5.032.712
12 CNKO 756.726
105.276 651.450
756.726 13 SMCB 7.208.250
4.950.893 2.257.357 7.208.250
14 SMGR 8.515.227 1.795.640
92.324 6.627.263 8.515.227
15 AMFG 1.759.800 459.324
1.300.476 1.759.800 16 IKAI
772.704 429.724
3.293 339.687
772.704 17 MLIA
3.822.944 8.026.246
3.822.944 18 ALMI
1.370.928 924.245
446.683 1.370.928 19 BTON
46.469 12.054
34.415 46.469
20 JKSW 290.140
678.743 388.603
290.140 21 PICO
452.880 314.971
137.909 452.880
22 TBMS 1.183.990 1.077.942
106.048 1.183.990 23 CLPI
167.582 94.377
73.205 167.582
24 DPNS 156.052
41.029 5.768
109.255 156.052
25 ETWA 439.546
71.015 368.531
439.546 26 INCI
179.761 23.661
156.100 179.761
27 UNIC 2.626.798
1.366.327 54.561
1.205.910 2.626.798 28 AKKU
53.885 19.337
34.548 53.885
29 APLI 295.234
164.930 130.304
295.234 30 DYNA 1.123.388
635.690 98.819
388.879 1.123.388 31 FPNI
242.460 249.244
6.784 242.460
32 SIMA 75.453
36.247 39.206
75.453 33 JPFA
4.043.497 3.087.674
163.240 792.583 4.043.497
34 MAIN 504.827
317.117 187.710
504.827 35 BRPT 16.912.119
5.347.552 2.244.740 9.319.827 16.912.119
36 DSUC 288.943
350.101 22
61.180 282.943
37 TIRT 553.388
354.793 198.595
553.388 38 FASW 3.769.588
2.473.504 1.296.084 3.769.588
39 TKIM 20.439.394 15.076.496
5.362.898 20.439.394 40 SPMA 1.501.892
825.757 676.135 1.501.892
46
No Kode Total
Aktiva Total Pasiva
Hutang Hak
Minoritas Ekuitas Total
41 AUTO 3.454.254 1.094.734
98.106 2.261.414 3.454.254
42 GDYR 579.661
280.137 299.524
579.661 43 BRAM 1.554.863
462.352 198.505
894.006 1.554.863 44 LPIN
139.253 61.413
77.840 139.253
45 MASA 1.799.173 511.231
1.287.942 1.799.173 46 PRAS
542.960 413.393
129.567 542.960
47 SMSM 830.050
315.576 31.289 +
981 482.204 830.050
48 MYTX 2.335.429 1.895.641
293.760 146.028 2.335.429
49 ARGO 1.866.001 1.565.031
300.970 1.866.001 50 CNTX
424.739 331.755
92.984 424.739
51 ERTX 291.759
314.445 9
22.695 291.759
52 MYRX 524.778
435.486 89.292
524.778 53 KARW
302.517 323.759
145 21.387
302.517 54 HDTX 1.242.648
582.099 660.549 1.242.648
55 POLY 5.448.182
12.525.826 7.077.644 5.448.182
56 RICY 574.676
238.173 3.043
333.460 574.676
57 TFCO 2.510.749
2.771.385 260.636 2.510.749
58 BATA 332.080
124.381 207.699
332.080 59 SIMM
117.679 77.088
1.457 39.134
117.679 60 KBLM
432.682 210.272
4.863 217.547
432.682 61 IKBI
589.322 149.273
440.049 589.322
62 VOKS 805.074
496.171 81
308.822 805.074
63 ARTI 80.242
36.336 43.906
80.242 64 ADES
178.761 111.655
67.106 178.761
65 AQUA 891.530
377.577 6.683
507.270 891.530
66 DLTA 592.359
131.545 2.382
458.432 592.359
67 MYOR 1.893.175 785.034
25.596 + 750
1.081.795 1.893.175 68 PSDN
291.723 177.076
29.779 + 1.338
83.530 291.723 69 SKLT
182.697 86.300
3 96.394
182.697 70 STTP
517.448 158.828
358.620 517.448
71 ULTJ 1.362.830
530.492 1.181
831.157 1.362.830 72 RMBA 3.859.160
2.317.641 1.541.519 3.859.160
73 HMSP 15.680.542 7.614.388
2.612 8.063.542 15.680.542
74 SQBI 227.422
68.720 158.702
227.422
47
No Kode Total
Aktiva Total Pasiva
Hutang Hak
Minoritas Ekuitas Total
75 DVLA 560.931
98.701 462.230
560.931 76 KLBF
5.138.213 1.121.188
629.812 + 351
3.386.862 5.138.213 77 KAEF
1.386.739 478.712
908.027 1.386.739 78 PYFA
95.157 28.213
66.944 95.157
79 MRAT 315.997
36.426 12
279.559 315.997
80 UNVR 5.333.406 2.639.287
1.978 2.692.141 5.333.406
81 KDSI 542.060
319.639 222.421
542.060 82 LMPI
531.757 141.419
390.338 531.757
83 BIPP 275.122
110.096 343
164.683 275.122
84 CKRA 58.594
10.853 47.741
58.594 85 CTRS
1.921.280 518.184
146.074 1.257.022 1.921.280
86 DILD 2.015.697
890.136 11.251
1.114.310 2.015.697 87 DUTI
4.513.454 2.341.874
459.928 1.711.652 4.513.454
88 MORE 726.799
462.231 7.555
257.013 726.799
89 JAKA 171.206
26.880 786
143.540 171.206
90 KIJA 2.506.341
847.028 6.803
1.652.510 2.506.341 91 LPCK
1.284.391 825.783
458.608 1.284.391 92 PWON 3.115.215
2.019.122 82.699
1.013.394 3.115.215 93 PWSI
295.511 595.518
300.007 295.511
94 RODA 73.807
3.420 70.387
73.807 95 SIIP
1.570.853 832.713
7.927 730.213 1.570.853
96 SMDM 2.021.932 1.318.023
495.501 208.408 2.021.932
97 TOLT 1.305.939
854.284 451.655 1.305.939
98 SSIA 1.541.071
882.322 15.850+
36.428 606.471 1.541.071
99 PGAS 20.348.341 13.184.099
728.832+ 127.432
6.307.978 20.348.341 100 CMNP
2.720.480 1.295.323
64.176 1.360.981
2.720.480 101 EXCL
18.827.267 14.362.461
4.464.806 18.827.267 102 ISAT
45.305.086 28.462.986
297.370 16.544.730 45.305.086
103 TLKM 82.058.760 39.005.419 9.304.762
33.748.579 82.058.760 104 APOL
4.930.023 3.417.818
16.349 1.495.856
4.930.023 105 CMPP
115.307 59.681
9.806 45.820
115.307 106 MIRA
1.126.907 588.315
474 538.118
1.126.907 107 RIGS
951.597 339.436
612.161 951.597
48
No Kode Total
Aktiva Total Pasiva
Hutang Hak
Minoritas Ekuitas Total
108 SMDR 3.971.871
1.598.451 689.325
1.684.095 3.971.871
109 ZBRA 93.251
41.154 93
52.004 93.251
110 PTRO 1.401.783
681.162 720.621
1.401.783 111 INPC
11.282.576 10.650.725
113 631.738 11.282.576
112 BBCA 218.005.008 197.563.277 20.441.731 218.005.008
113 BEKS 1.349.719
1.233.531 116.188
1.349.719 114 SDRA
1.463.046 1.283.236
179.810 1.463.046
115 LPBN 38.962.169
35.033.213 50.479
3.878.477 38.962.169 116 MAYA
4.474.878 3.533.226
941.652 4.474.878
117 MEGA 34.907.728 31.968.591
2.939.137 34.907.728 118 BBNI 183.341.611 166.094.416
27.610 17.219.585 183.341.611
119 NISP 28.969.069
25.600.443 3.368.626 28.969.069
120 BNLI 39.298.423
35.336.070 59.677
3.902.676 39.298.423 121 BSWD
1.167.744 1.043.091
124.653 1.167.744
122 BVID 5.268.995
4.865.424 9
403.562 5.268.995
123 BFIN 2.523.979
1.320.689 1.203.290
2.523.979 124 BBLD
1.418.553 619.319
799.234 1.418.553
125 DEFI 46.543
4.586 41.957
46.543 126 MFIN
1.512.861 1.202.132
310.729 1.512.861
127 WOMF 4.812.511
4.460.564 351.947
4.812.511 128 AKSI
388.156 318.156
70.000 388.156
129 PANS 1.298.151
1.011.812 1.143
285.196 1.298.151
130 RELI 556.013
369.876 1.358
184.779 556.013
131 YULE 68.419
12.742 55.677
68.419 132 ABDA
270.809 166.059
104.750 270.809
133 ASDM 236.690
131.751 104.939
236.690 134 AMAG
365.225 168.902
196.323 365.225
135 ASRM 244.721
142.893 13
101.815 244.721
136 MREI 196.420
98.315 98.105
196.420 137 PNLF
6.557.174 2.351.156
4.206.018 6.557.174
138 ARTA 260.255
137.519 11
122.725 260.255
139 BHIT 19.741.809
8.965.829 4.770.866 6.005.114 19.741.809
140 GSMF 1.301.164
809.603 59.990
431.571 1.301.164
141 LPPS 446.642
153.454 293.188
446.642 142 SMMA 14.130.577
11.664.888 89.851
2.375.838 14.130.577 143 AIMS
38.499 19.708
18.791 38.499
49
No Kode Total
Aktiva Total Pasiva
Hutang Hak
Minoritas Ekuitas Total
144 EPMT 2.094.435
966.934 2 + 351
1.127.148 2.094.435 145 HEXA
1.383.840 1.003.049
380.791 1.383.840
146 INTA 863.818
543.728 320.090
863.818 147 SDPC
232.113 161.877
70.236 232.113
148 MICE 249.021
30.692 21.350
196.979 249.021
149 KONI 62.924
43.315 193
19.416 62.924
150 SUGI 56.034
13.995 51
41.988 56.034
151 TIRA 238.871
160.754 3.046
75.071 238.871
152 TURI 3.345.245
2.488.969 856.276
3.345.245 153 WICO
242.766 153.142
89.624 242.766
154 ALFA 688.375
315.077 373.298
688.375 155 HERO
1.753.298 1.108.884
644.414 1.753.298
156 MPPA 8.403.470
5.158.303 3.245.167
8.403.470 157 RIMO
63.421 49.550
283 13.588
63.421 158 SONA
469.053 323.643
166 145.244
469.053 159 ANTA
334.568 237.627
1.013 95.928
334.568 160 FAST
629.491 252.133
377.358 629.491
161 SHIT 586.554
317.553 565
268.436 586.554
162 PANR 403.298
233.558 27.127
142.613 403.298
163 MAMI 583.970
26.547 557.423
583.970 164 PJAA
1.277.133 462.618
694 813.821
1.277.133 165 PNSE
211.515 123.364
16.517 71.634
211.515 166 ABBA
159.175 70.339
5.328 83.508
159.175 167 JTPF
96.625 36.673
59.952 96.625
168 SCMA 2.552.198
1.313.924 1.238.274
2.552.198 169 CENT
708 4.692
15 94.001
98.708 170 INDX
567 2.270
1.703 567
171 LMAS 215.372
127.712 15.304
72.356 215.372
172 MTDL 1.162.251
819.381 58.588
284.282 1.162.251
173 ALKA 151
128 23
151 174 BNBR 14.137.256
7.247.848 1.981.950 4.907.458 14.137.256
175 GEMA 329.206
270.778 90
58.338 329.206
176 LPLI 964.726
23.478 941.248
964.726 177 RUIS
412.624 232.479
10 180.135
412.624
50 Keterangan:
= Hak minoritas atas aktiva bersih anak perusahaan terdiri dari 31.289, 29.779, dan 15.849, sedangkan untuk selisih nilai lebih nilai buku di atas
biaya perolehan saham adalah 981, 1.338, dan 22.481. = Hak minoritas atas aktiva bersih anak perusahaan terdiri dari 25.596,
629.812, dan 2, sedangkan untuk goodwill negatif adalah 750, 351, dan 350
= Yang merupakan hak minoritas atas aktiva bersih anak perusahaan adalah 728.832. Sedangkan 127.432 merupakan dana proyek
pemerintah.
51
Tabel 5.2 Laporan Laba- Rugi Perusahaan tahun 2007
dalam jutaan rupiah
No Kode Penjualan
Pendapatan HPP
Beban Usaha
Laba Rugi
Usaha Pendapatan
Beban Diluar
Usaha Laba
Rugi Sebelum
Pajak Manfaat
Beban Pajak
Laba Rugi
Setelah Pajak
1 UNSP 1.949.018 1.278.976
181.171 488.871
144.941 343.930
101.075 242.855
2 LSIP 2.900.835 1.810.836
99.099 990.900
156.111 834.789
270.755 564.034
3 CPDW 43.989 38.648
8.057 2.716
1.480 4.196
604 3.592
4 DSFI 250.855
202.598 36.587
11.670 8.558
3.112 1.016
2.096 5 IIKP
80.885 36.099
13.875 30.911
233 31.144
10.265 20.879
6 BTEK 17.107
20.244 5.790
8.927 27
8.900 1.208
7.692 7 BUMI
21.365.292 14.252.194 3.281.065 3.832.033
4.230.852 8.062.885
138.129 7.924.756
8 APEX 1.886.378 1.167.261 86.925
632.192 198.247
433.945 110.445
323.500 9 ENRG
1.137 795
219 123 175
52 167
115 10 INCO
2.325.858 682.867 54.544
1.588.447 87.996
1.676.443 503.407
1.173.036 11 TINS
80.562.036 50.609.229 4.181.677 25.771.130
990.796 24.780.334 8.198.503 16.581.831
12 CNKO 267.401 238.169
14.912 14.320
11.752 2.568
1.073 1.495
13 SMCB 3.754.906 2.492.805
741.638 520.463
333.961 186.502
17.092 169.410
14 SMGR 9.600.800 5.600.144
1.603.808 2.396.848
163.366 2.560.214
766.675 1.793.539
15 AMFG 1.909.805 1.365.229
298.091 246.485
26.669 219.816
69.682 150.134
16 IKAI 204.230
157.998 30.354
15.878 17.001
1.123 6.262
5.139 17 MLIA
2.775.877 2.417.069 464.884
106.076 925.909 1.031.985
18.337 1.013.648
52
No Kode Penjualan
Pendapatan HPP
Beban Usaha
Laba Rugi
Usaha Pendapatan
Beban Diluar
Usaha Laba
Rugi Sebelum
Pajak Manfaat
Beban Pajak
Laba Rugi
Setelah Pajak
18 ALMI 2.321.871 2.180.467
71.067 70.337
24.096 46.241
14.515 31.726
19 BTON 115.202
98.857 4.457
11.888 533
12.421 3.638
8.783 20 JKSW
131.285 121.966 33.280
23.961 8.248
32.209 2.793
35.002 21 PICO
336.161 284.081
18.747 33.333
21.769 11.564
3.039 8.525
22 TBMS 3.862.827 3.778.921
42.382 41.524
44.233 2.709
725 1.984
23 CLPI 382.264 349.106
14.829 18.329
4.117 14.212
4.454 9.758
24 DPNS 100.743 81.835
19.305 397
2.133 1.736
1.057 679
25 ETWA 421.311
404.514 14.451
2.346 5.577
7.923 1.229
6.694 26 INCI
121.733 108.726
13.369 362
3.672 3.310
559 3.869
27 UNIC 3.005.769 2.677.706
208.825 119.238
72.021 47.217
13.099 34.118
28 AKKU 23.062
19.705 1.872
1.485 1.601
116 78
38 29 APLI
192.974 173.650
8.739 10.585
17.157 6.572
1.987 4.585
30 DYNA 1.139.156
982.641 99.974
56.541 40.174
16.367 6.523
9.844 31 FPNI
264.251 289.211
16.025 40.985
22.434 63.419
10.866 52.553
32 SIMA 80.822
77.766 7.731
4.675 1.098
5.773 1.337
4.436 33 JPFA
7.903.315 6.467.391 995.422
440.502 149.430
291.072 71.759
219.313 34 MAIN
1.085.559 974.393
54.588 56.578
15.069 41.509
13.358 28.151
35 BRPT 336.850
251.922 126.812
41.884 89.935
48.051 3.518
44.533 36 DSUC
385.571 331.472
77.737 23.638
29.512 53.150
5.007 58.157
37 TIRT 772.316
651.260 83.071
37.985 35.904
2.081 1.293
788
53
No Kode Penjualan
Pendapatan HPP
Beban Usaha
Laba Rugi
Usaha Pendapatan
Beban Diluar
Usaha Laba
Rugi Sebelum
Pajak Manfaat
Beban Pajak
Laba Rugi
Setelah Pajak
38 FASW 2.655.795 2.121.716
120.361 413.718
235.201 178.517
56.547 121.970
39 TKIM 10.891.545 9.398.638 1.100.308
392.599 314.474
78.125 16.737
94.862 40 SPMA
815.410 663.201
39.320 112.889
73.544 39.345
11.948 27.397
41 AUTO 4.205.275 3.402.551
430.525 372.199
205.049 577.248 112.507
464.741 42 GDYR
1.088.862 976.475 53.780
58.607 2.555
61.162 18.763
42.399 43 BRAM
1.547.112 1.351.587 111.204
84.321 17.544
66.777 22.705
44.072 44 LPIN
49.154 32.926 10.804
5.424 15.661
21.085 3.050
18.035 45 MASA
898.335 739.854
67.802 90.679
47.102 43.577
14.372 29.205
46 PRAS 658.094
619.936 26.359
11.799 7.713
4.086 1.312
2.774 47 SMSM
1.064.055 820.276
93.795 149.984
19.366 130.618
42.055 88.563
48 MYTX 2.595.364 2.363.984
182.361 49.019
131.702 82.683
41.743 124.426
49 ARGO 1.045.370 1.019.265
58.682 32.577
88.009 120.586 80.233
200.819 50 CNTX
268.182 252.791
34.050 18.659
19.244 37.903
103 37.800
51 ERTX 631.987
559.525 60.342
12.120 42.897
30.777 7.027
23.750 52 MYRX
288.196 324.210
32.245 68.259
68.695 136.954
211 136.743
53 KARW 340.051
294.482 24.350
21.219 11.466
9.753 3.615
6.138 54 HDTX
897.135 846.800
33.186 17.149
13.927 3.222
1.848 1.374
55 POLY 3.643.745 3.818.089
279.603 453.947
619.063 1.073.010 44.977
1.028.033 56 RICY
425.583 310.483 51.330
63.770 6.092
57.678 16.168
41.510 57 TFCO
2.882.205 2.863.598 158.233 139.626
178.676 318.302 15.937
302.365
54
No Kode Penjualan
Pendapatan HPP
Beban Usaha
Laba Rugi
Usaha Pendapatan
Beban Diluar
Usaha Laba
Rugi Sebelum
Pajak Manfaat
Beban Pajak
Laba Rugi
Setelah Pajak
58 BATA 493.717 274.022
158.001 61.694
7.755 53.939
19.361 34.578
59 SIMM 132.129 124.108
8.322 301
5.531 5.832
515 5.317
60 KBLM 319.611 299.259
6.820 13.532
4.585 8.947
3.727 5.220
61 IKBI 1.590.455 1.437.528
37.199 115.728
4.573 111.155
33.689 77.466
62 VOKS 1.358.648 1.181.302
82.260 95.086
17.903 77.183
23.465 53.718
63 ARTI 3.532
10.912 1.261
8.641 12.561
21.202 829
20.373 64 ADES
131.549 131.830
122.752 123.033
28.953 151.986
2.865 154.851
65 AQUA 1.952.156 1.832.966
29.919 89.271
6.550 95.821
28.953 66.868
66 DLTA 439.823
242.305 136.906
60.612 6.010
66.622 18.286 48.336
67 MYOR 2.828.440 2.199.880
389.846 238.714
28.886 209.828
63.210 146.618
68 PSDN 600.060 530.728
41.543 27.789
18.491 9.298
9.576 278
69 SKLT 237.050
195.974 42.209
1.133 3.199
2.066 3.676
5.742 70 STTP
600.330 516.168 57.015
27.147 3.890
23.257 7.662
15.595 71 ULTJ
1.126.800 804.228
248.830 73.742
34.639 39.103
8.710 30.393
72 RMBA 4.586.007 3.581.029
661.659 343.319
62.235 281.084
38.167 242.917
73 HMSP 29.787.725 21.005.260
3.205.187 5.577.278
232.205 5.345.073 1.712.231
3.632.842 74 SQBI
260.248 110.342
69.536 80.370
2.871 77.499
25.323 52.176
75 DVLA 509.498
184.255 257.583
67.660 9.649
77.309 27.391
49.918 76 KLBF
7.004.910 3.453.279 2.422.276
1.129.355 29.313
1.158.668 347.020
811.648 77 KAEF
2.365.636 1.717.631 570.505
77.500 4.970
82.470 30.280
52.190
55
No Kode Penjualan
Pendapatan HPP
Beban Usaha
Laba Rugi
Usaha Pendapatan
Beban Diluar
Usaha Laba
Rugi Sebelum
Pajak Manfaat
Beban Pajak
Laba Rugi
Setelah Pajak
78 PYFA 86.643
31.012 51.471
4.160 1.536
2.624 881
1.743 79 MRAT
252.123 111.988
121.699 18.436
3.482 14.954
3.824 11.130
80 UNVR 12.544.901 6.247.189 3.520.352
2.777.360 44.081 2.821.441
859.294 1.962.147
81 KDSI 922.557
825.876 63.323
33.358 11.547
21.811 7.311
14.500 82 LMPI
303.167 252.894
36.295 13.978
11.417 2.561
9.839 12.400
83 BIPP 21.037
10.199 7.311
3.527 7.021
3.494 1.843
5.337 84 CKRA
12.436 9.895
2.941 400
1.056 656
168 488
85 CTRS 690.927
384.192 103.932
202.803 42.247
245.050 64.529
180.521 86 DILD
264.291 165.599
72.521 26.171
15.842 42.013
16.267 25.746
87 DUTI 1.274.546
675.460 449.209
149.877 18.116
131.761 32.281
99.480 88 MORE
212.338 124.448 55.575
32.315 8.818
23.497 8.678
14.819 89 JAKA
4.506 2.814
1.119 573
294 867
7 874
90 KIJA 375.027
196.928 110.742
67.357 34.923
32.434 1.606
30.828 91 LPCK
158.771 78.538
39.625 40.608
26.657 13.951
2.890 11.061
92 PWON 444.377
210.763 44.282
189.332 78.236
111.096 24.755
86.341 93 PWSI
2.437 875
2.225 663
27.448 28.111
17.154 45.265
94 RODA 8.126
6.593 2.106
573 390
183 69
252 95 SIIP
246.117 111.241
5.260 129.616
18.315 147.931 38.936 108.995
96 SMDM 159.931 127.193
44.501 11.763
86.527 98.290
23.111 121.401
97 TOLT 1.354.345 1.252.753
56.426 45.166
23.007 68.173
14.561 53.612
56
No Kode Penjualan
Pendapatan HPP
Beban Usaha
Laba Rugi
Usaha Pendapatan
Beban Diluar
Usaha Laba
Rugi Sebelum
Pajak Manfaat
Beban Pajak
Laba Rugi
Setelah Pajak
98 SSIA 1.217.803 1.066.852
101.562 49.389
20.161 29.228
11.462 17.766
99 PGAS 8.801.821 3.798.009
1.922.122 3.081.690
627.871 2.453.819 783.697
1.670.122 100 CMNP
496.210 281.226
214.984 39.764
175.220 54.896 120.324
101 EXCL 6.459.770
4.699.988 1.759.782
1.241.751 518.031
267.251 250.780
102 ISAT 16.488.495
11.968.891 4.519.604
1.589.988 2.929.616 859.517
2.070.099 103 TLKM
59.440.011 32.967.303
26.472.708 877.055 25.595.653 7.927.823
17.667.830 104 APOL
1.617.553 1.072.895 116.114
428.544 176.848
251.696 23.710
227.986 105 CMPP
45.945 22.247
24.745 1.047
23.883 24.930
364 24.566
106 MIRA 169.905 138.286
18.607 13.012
2.387 10.625
2.326 8.299
107 RIGS 454.383
397.991 56.392
20.597 35.795
7.516 28.279
108 SMDR 4.097.783 3.495.877
321.788 280.118
46.449 233.669
30.906 202.763
109 ZBRA 27.418
27.311 11.448
11.341 533
10.808 2.608
8.200 110 PTRO
1.187.929 963.465 105.427
119.037 11.392
107.645 40.713
66.932 111 INPC
1.087.858 714.896
342.503 30.459
799 31.258
16.198 15.060
112 BBCA 16.327.398 6.748.076
3.248.062 6.331.260
70.370 6.401.630 1.912.378 4.489.252
113 BEKS 175.353
98.018 103.419
26.084 27.801
1.717 1.004
713 114 SDRA
215.732 78.631
90.965 46.136
450 45.686
14.082 31.604
115 LPBN 3.330.009 1.467.288
745.668 1.117.053
59.933 1.057.120
317.338 739.782
116 MAYA 497.385
275.950 162.730
58.705 242
58.947 18.202
40.745 117 MEGA
3.343.898 1.953.050 644.732
746.116 96
746.020 225.301 520.719
57
No Kode Penjualan
Pendapatan HPP
Beban Usaha
Laba Rugi
Usaha Pendapatan
Beban Diluar
Usaha Laba
Rugi Sebelum
Pajak Manfaat
Beban Pajak
Laba Rugi
Setelah Pajak
118 BBNI 14.877.720 7.410.289
6.199.783 1.267.648
213.492 1.481.140
579.396 901.744
119 NISP 2.623.282 1.444.965
828.970 349.347
2.546 351.893
101.804 250.089
120 BNLI 4.096.153 1.799.116
1.516.370 780.667
43.879 736.788
227.886 508.902
121 BSWD 104.458
68.942 24.247
11.269 1.092
12.361 3.875
8.486 122 BVID
352.275 272.191 22.053
58.031 55
57.976 8.422
49.554 123 BFIN
570.434 -
291.833 278.601
- 278.601 82.222
196.379 124 BBLD
252.395 -
140.568 111.827
- 111.827
34.322 77.505
125 DEFI 8.780
- 9.757
977 1.163
186 130
316 126 MFIN
393.187 -
281.567 111.620
- 111.620
33.248 78.372
127 WOMF 1.231.151
- 1.576.686 345.535
- 345.535 104.168
241.367 128 AKSI
13.238 -
9.802 3.436
707 4.143
4.936 9.079
129 PANS 220.656
- 49.475
171.181 70.043
101.138 14.032
87.106 130 RELI
70.948 -
15.531 55.417
6.798 48.619
5.858 42.761
131 YULE 4.680
- 3.636
1.044 1.851
2.895 347
2.548 132 ABDA
155.657 -
136.684 18.973
2.990 21.963 9.023
12.940 133 ASDM
75.854 -
78.079 2.225
3.496 1.271
1.767 3.038
134 AMAG 180.247
- 161.970
18.277 1.270
19.547 258
19.289 135 ASRM
215.941 146.530
52.335 17.076
2.274 19.350
3.847 15.503
136 MREI 244.128
126.398 106.743
10.987 1.234
12.221 366
12.587 137 PNLF
2.162.609 - 1.703.640
458.969 -
458.969 12.426
446.543 138 ARTA
20.220 -
14.292 5.928
1.403 7.331
1.855 5.476
58
No Kode Penjualan
Pendapatan HPP
Beban Usaha
Laba Rugi
Usaha Pendapatan
Beban Diluar
Usaha Laba
Rugi Sebelum
Pajak Manfaat
Beban Pajak
Laba Rugi
Setelah Pajak
139 BHIT 4.848.958
- 3.734.831
1.114.127 442.224
1.556.351 57.974
1.498.377 140 GSMF
734.756 -
712.234 22.522
- 22.522
1.687 20.835
141 LPPS 23.717
- 3.790
19.927 130.148
150.075 -
150.075 142 SMMA
6.354.097 - 5.768.052
586.045 16.313
602.358 3.176
605.534 143 AIMS
92.335 90.029
1.593 713
162 875
75 950
144 EPMT 6.367.356 5.575.831
484.341 307.184
17.883 325.067
93.417 231.650
145 HEXA 1.825.358 1.477.638
211.100 136.620
62.189 74.431
24.909 49.522
146 INTA 710.996
587.649 82.538
40.809 25.579
15.230 5.716
9.514 147 SDPC
704.830 639.635
45.195 20.000
5.989 14.011
4.402 9.609
148 MICE 243.821 120.222
78.270 45.329
4.260 49.589
15.312 34.277
149 KONI 53.771
39.920 11.531
2.320 3.230
910 566
1.476 150 SUGI
54.740 38.977 8.983
6.780 862
5.918 2.228
3.690 151 TIRA
222.912 135.278
69.424 18.210
14.623 3.587
1.288 2.299
152 TURI 4.412.018 3.978.638
244.012 189.368
68.873 258.241
68.425 189.816
153 WICO 528.988
479.154 66.756
16.922 7.687
24.609 2.045
26.654 154 ALFA
3.175.322 2.942.242 251.599
18.519 12.606
5.913 9.950
4.037 155 HERO
5.147.229 4.035.116 1.032.698
79.415 17.657
97.072 28.073
68.999 156 MPPA
9.768.075 7.188.981 2.171.086
408.008 194.301
213.707 36.763
176.944 157 RIMO
130.458 87.697 41.682
1.079 237
1.316 290
1.026 158 SONA
412.903 221.189 148.337
43.377 24.703
18.674 2.837
15.837
59
No Kode Penjualan
Pendapatan HPP
Beban Usaha
Laba Rugi
Usaha Pendapatan
Beban Diluar
Usaha Laba
Rugi Sebelum
Pajak Manfaat
Beban Pajak
Laba Rugi
Setelah Pajak
159 ANTA 1.820.717 1.742.151
66.116 12.450
3.502 15.952
4.663 11.289
160 FAST 1.589.643
618.733 836.251
134.659 9.502
144.161 41.624 102.537
161 SHIT 98.701 35.399
93.546 30.244
32.949 2.705
2.748 5.453
162 PANR 1.190.628 1.082.604
83.299 24.725
7.213 17.512 8.208
9.304 163 MAMI
41.265 14.215 23.427
3.623 369
3.992 53.142
49.150 164 PJAA
763.086 408.143 173.981 180.962
20.028 200.990
59.773 141.217
165 PNSE 123.283 35.746
33.726 53.811
33.948 19.863
4.363 15.500
166 ABBA 112.064
62.258 37.557
12.249 75
12.324 8.265
4.059 167 JTPF
100.270 76.806 16.223
7.241 833
6.408 2.782
3.626 168 SCMA
1.308.585 986.767
321.818 113.134
208.684 81.683
127.001 169 CENT
71.193 41.180
26.711 3.302
13.421 16.723
927 15.796
170 INDX 71
54 1.254
1.237 261
1.498 4.099
5.597 171 LMAS
150.285 70.123
80.007 155
13.562 13.407
1.297 14.704
172 MTDL 2.712.986 2.429.558
172.475 110.953
11.395 99.558
30.369 69.189
173 ALKA 1.410
1.393 8
9 1
8 1
7 174 BNBR
5.288.770 3.081.284 1.345.344
862.142 257.229
604.913 200.266 404.647
175 GEMA 372.288
284.967 59.701
27.620 18.185
9.435 1.028
8.407 176 LPLI
72.426 66.878
44.753 39.205
371.177 331.972
- 331.972
177 RUIS 890.978 780.956
54.103 55.919
2.159 53.760
17.788 35.972
60
2. Deskripsi
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