Tbk
39
COW L
COWELL DEVELOPME
NT Tbk 4.58
6.06 -56,419,873,314
41,054,510,528 -2,586,442,932
2,488,669,099
40
BNB R
Bakrie Brothers Tbk
5.17 5.91
9,968,497,143,000 3,552,425,800,000
515,127,021,052 209,832,907,473
41
WEH A
Panorama Transportasi
Tbk 6.35
5.64 112,731,333,924
170,084,805,216 7,157,537,568
9,586,014,423
42
CENT Centrin Online Tbk
5.48 4.00
29,869,986,131 40,387,944,869
1,636,222,253 1,614,193,368
43
CPIN Charoen
Pokphand Indonesia Tbk
9.91 8.88
4,841,261,000,000 7,420,935,500,000
479,884,862,725 658,778,461,694
44
AALI Astra Agro
Lestari Tbk 6.45
5.29 2,693,158,500,000
3,423,109,500,000 173,631,221,874
181,111,640,564
45
BHIT PT Bhakti
Investama Tbk. 8.32
7.45 6,089,946,500,000
10,362,928,500,000 506,437,242,493
772,015,440,425
46
SULI PT SLJ Global
Tbk 4.31
2.11 41,702,818,071
-213,000,454,335 1,798,311,461
-4,484,220,080
47
GZC O
Gozco Plantations
Tbk 7.20
6.54 237,443,552,561
305,092,191,422 17,092,752,213
19,941,178,780
48
ETW A
Eterindo Wahanatama
Tbk 5.05
4.38 64,714,529,241
102,470,852,357 3,266,354,295
4,487,547,625
Sumber: Hasil olahan penulis
4.1.3. Goodwill Impairment Loss
Goodwill impairment loss adalah penurunan nilai goodwill dalam satu periode laporan. Dalam penelitian ini, goodwill impairment loss diambil dari
hasil penilaian kembali goodwill yang dilaporkan dalam laporan keuangan perusahaan. Berikut adalah daftar goodwill impairment loss yang dilaporkan
dalam laporan keuangan perusahaan.
Universitas Sumatera Utara
Tabel 4.6 Rekapitulasi
Goodwill Impairment Loss
No. Kode
Nama Goodwill Impairment Loss
2011 2012
1 ABBA Mahaka Media Tbk
280552212 367032294
2 AKRA AKR Corporindo Tbk
3 ANTM Aneka Tambang Persero Tbk
4 ASGR Astra Graphia Tbk
5 BIPI Benakat Integra Tbk
8133000000 6 BMSR
Bintang Mitra Semestaraya Tbk 27213029266
27213029266 7 BMTR
Global Mediacom Tbk 130273000000
8 BSDE Bumi Serpong Damai Tbk
9 BWPT BW Plantation Tbk
10 DILD Intiland Development Tbk
11 ELTY Bakrieland Development Tbk
12 EMDE Megapolitan Developments
Tbk 13 FREN
Smartfren Telecom Tbk 14 GREN
Evergreen Invesco Tbk 15 HMSP
HM Sampoerna Tbk 187,896,000,000
16 ICBP Indofood CBP Sukses Makmur
Tbk 17 INDF
Indofood Sukses Makmur Tbk 18 JIHD
Jakarta International Hotels Development Tbk
19 JKON Jaya Konstruksi Manggala
Pratama Tbk 20 JPFA
JAPFA Comfeed Indonesia Tbk 1345000000
21 JSMR Jasa Marga Tbk
22 JSPT Jakarta Setiabudi Internasional
Tbk 615548235
23 MAPI Mitra Adiperkasa Tbk
11223469000 24 MDRN Modern Internasional Tbk
1734807645 25 MNCN
Media Nusantara Citra Tbk 0 107,158,000,000
26 PANR Panorama Sentra Wisata
27 PLIN Plaza Indonesia Realty Tbk
28 SMAR SMART Tbk
29 SMCB Holcim Indonesia Tbk
30 TBIG PT Tower Bersama
Infrastructure Tbk 8687000000
31 TRIO Trikomsel Oke Tbk
32 UNSP Bakrie Sumatera Plantations
Tbk 58972605000
33 WIKA Wijaya Karya Tbk
2689671000 34 EMTK
Elang Mahkota Teknologi Tbk 1943744000
35 PBRX Pan Brothers Tbk
36 AUTO Astra Otoparts Tbk
37 HERO Hero Supermarket Tbk
O 38 ASII
Astra International Tbk 39 COWL
COWELL DEVELOPMENT Tbk
Universitas Sumatera Utara
40 BNBR Bakrie Brothers Tbk
4686090000 3763367000
41 WEHA Panorama Transportasi Tbk 42 CENT
Centrin Online Tbk 1211907427
2868043583 43 CPIN
Charoen Pokphand Indonesia Tbk
7438000000 44 AALI
Astra Agro Lestari Tbk 45 BHIT
PT MNC Investama Tbk. 1.30273000000
46 SULI PT SLJ Global Tbk
29684281771 14842140887
47 GZCO Gozco Plantations Tbk
48 ETWA Eterindo Wahanatama Tbk
Sumber: Hasil olahan penulis
4.2. Analisis Data
