Analisis Pengaruh Praktek Manajemen Laba dan Ukuran Perusahaan Terhadap Harga Saham Pada Perusahaan yang Melakukan Penawaran Saham Perdana yang Terdaftar di Bursa Efek Indonesia Periode 2007-2010
Lampiran i
Daftar Populasi dan Sampel Penelitian
No
Kode
Populasi Perusahaan
Kriteria
Sampel
1
ACES
PT. Ace Hardware Indonesia Tbk.
1
√
2
√
3
√
1
2
ADRO
PT. ADARO ENERGY Tbk.
√
X
√
-
3
AISA
PT. Tiga Pilar Sejahtera Food Tbk.
√
X
√
-
4
5
AMRT
APLN
PT. Sumber Alfaria Trijaya Tbk
PT. Agung Podomoro Land Tbk.
√
√
X
X
√
√
-
6
BACA
PT. Bank Capital Indonesia Tbk.
√
X
√
-
7
BAEK
PT. Bank Ekonomi Raharja Tbk.
√
X
√
-
8
BAPA
PT. Bekasi Asri Pemula Tbk.
√
X
√
-
9
BBTN
PT. Bank Tabungan Negara Tbk.
√
X
√
-
10
11
BCIP
BIPI
PT. Bank Mutiara Tbk.
PT. Benakat Petroleum Energy Tbk.
√
√
X
X
√
√
-
12
BISI
PT. BISI Internsional Tbk.
√
√
√
2
13
BJBR
PT. Bank Pembangunan Daerah dan Jawa Barat
√
X
√
-
14
BKDP
PT. Bukit Darmo Property Tbk.
√
√
√
3
15
BORN
PT. Borneo Lumbung Energi dan Metal Tbk.
√
X
√
-
16
17
BPFI
BRAU
PT. Batavia Prosperindo Finance Tbk.
PT. Berau Coal Energy Tbk.
√
√
X
X
√
√
-
18
BRMS
PT. Bumi Resources Minerals Tbk.
√
X
√
-
19
BSDE
PT. Bumi Serpong Damai Tbk.
√
X
√
-
20
BSIM
PT. Bank Sinar Mas Tbk.
√
X
√
-
21
BUVA
PT. Bukit Uluwatu Villa Tbk.
√
X
√
-
22
23
BWPT
BYAN
PT. BW Plantation Tbk.
PT. Bayan Resources Tbk.
√
√
X
X
√
√
-
24
CSAP
PT. Catur Sentosa Adiprana Tbk.
√
√
√
4
25
CTRP
PT. Ciputra Property Tbk.
√
√
√
5
26
DEWA
PT. Darma Henwa Tbk.
√
X
√
-
27
DGIK
PT. Duta Graha Indah Tbk.
√
√
√
6
28
29
DSSA
ELSA
PT. Dian Swastatika Sentosa Tbk.
PT. Elnusa Tbk.
√
√
X
X
√
√
-
30
EMTK
PT. Elang Mahkota Teknologi Tbk.
√
X
√
-
31
GDST
PT. Gunawan Dianjaya Steel Tbk.
√
X
√
-
32
GOLD
PT. Golden Retailindo Tbk.
√
X
√
-
33
GPRA
PT. Perdana Gapura Prima Tbk.
√
√
√
7
34
GREN
PT. Evergreen Invesco Tbk.
√
X
√
-
35
36
GTBO
GZCO
PT. Garda Tujuh Buana Tbk.
PT. Gozco Plantations Tbk.
√
√
X
X
√
√
-
37
HOME
PT. Hotel Mandarine Regency Tbk.
√
X
√
-
38
HRUM
PT. Harum Energy Tbk.
√
X
√
-
39
ICBP
PT. Indofood CBP Sukses Makmur Tbk.
√
X
√
-
40
INDY
PT.Indika Energy Tbk.
√
X
√
-
41
42
IPOL
ITMG
PT. Indopoly Swakarsa Industry Tbk.
PT. Indo Tambangraya Megah Tbk.
√
√
X
X
√
√
-
43
JKON
PT. Jaya Konstruksi Manggala Pratama Tbk.
√
√
√
8
44
JSMR
PT. Jasa Marga Tbk.
√
X
√
-
45
KBRI
PT. Kertas Basuki Rachmat Indonesia Tbk.
√
X
√
-
46
KOIN
PT. Kokoh Inti Arebama Tbk.
√
X
√
-
47
48
KRAS
LCGP
PT. Krakatau Steel (persero) Tbk.
PT. Laguna Cipta Griya Tbk.
√
√
X
√
√
√
9
49
MAPI
PT. Mitra Adiperkasa Tbk.
√
X
√
-
50
MCOR
PT. Bank Windu Kentjana Internasional Tbk.
√
X
√
-
51
MFMI
PT. Multifiling Mitra Indonesia Tbk.
√
X
√
-
52
MIDI
PT. Midi Utama Indonesia Tbk.
√
X
√
-
53
54
MKPI
MNCN
PT. Metropolitan Kentjana Tbk.
PT. Media Nusantara Citra Tbk.
√
√
X
X
√
√
-
55
NIKL
PT. Pelat Timah Nusantara Tbk.
√
X
√
-
56
PDES
PT. Pestinasi Tirta Nusantara Tbk.
√
X
√
-
57
PTPP
PT. PP (persero) Tbk.
√
X
58
PTSN
PT. Sat Nusapersada Tbk.
√
√
√
10
59
60
RINA
ROTI
PT. Katarina Utama Tbk.
PT. Nippon Indosari Corpindo Tbk.
√
√
X
X
√
√
-
61
SGRO
PT. Sempurna Agro Tbk.
√
√
√
11
62
SIAP
PT. Sekawan Intipratama Tbk.
√
X
√
-
63
SKYB
PT. Skybee Tbk.
√
X
√
-
64
TBIG
PT. Tower Bersama Infrastructure Tbk.
√
X
√
-
65
TOWR
PT. Sarana Menara Nusantara Tbk.
√
X
√
-
-
PT. Trada Maritime Tbk.
√
X
√
-
TRIL
PT. Triwira Insanlestari Tbk.
√
X
√
-
68
TRIO
PT. Trikomsel Oke Tbk.
√
X
√
-
69
VRNA
PT. Verena Multi Finance Tbk.
√
X
√
-
70
71
WEHA
WIKA
PT. Panorama Transfortasi Tbk.
PT. Wijaya Karya Tbk.
√
√
X
√
√
√
12
72
WINS
PT. Wintermar Offshore Marine Tbk.
√
X
√
-
73
YPSA
PT. Yanaprima Hastapersada Tbk.
√
X
√
-
66
TRAM
67
Lampiran ii
Data Variabel Harga Saham
NO.
1
2
3
4
5
6
7
Kode
Perusahaan
ACES PT. Ace Hardware Indonesia Tbk.
BISI
PT. BISI Internsional Tbk.
BKDP PT. Bukit Darmo Property Tbk.
CSAP
PT. Catur Sentosa Adiprana Tbk.
CTRP
PT. Ciputra Property Tbk.
DGIK
PT. Duta Graha Indah Tbk.
GPRA PT. Perdana Gapura Prima Tbk.
8
9
10
11
12
JKON PT. Jaya Konstruksi Manggala Pratama Tbk.
LCGP
PT. Laguna Cipta Griya Tbk.
PTSN
PT. Sat Nusapersada Tbk.
SGRO PT. Sempurna Agro Tbk.
WIKA PT. Wijaya Karya Tbk.
2007
2008
2009
2010
870
750
1510
2950
2000
1820
1350
1870
50
210
153
116
205
169
100
107
600
129
245
440
225
50
87
146
340
415
140
134
1520
800
730
800
78
50
50
50
650
330
0
80
3450
1190
2700
3175
570
220
325
680
Lampiran iii
Data Variabel Manajemen Laba (Total Accrual)
NO.
1
2
3
4
5
6
7
8
9
10
Kode
Perusahaan
ACES PT. Ace Hardware Indonesia Tbk.
BISI
BKD
PT. BISI Internsional Tbk.
PT. Bukit Darmo Property Tbk.
CSAP PT. Catur Sentosa Adiprana Tbk.
CTRP PT. Ciputra Property Tbk.
DGIK PT. Duta Graha Indah Tbk.
GPR
PT. Perdana Gapura Prima Tbk.
JKON PT. Jaya Konstruksi Manggala Pratama Tbk.
LCGP PT. Laguna Cipta Griya Tbk.
PTSN PT. Sat Nusapersada Tbk.
11
SGR
12
WIK
PT. Sempurna Agro Tbk.
PT. Wijaya Karya Tbk.
2007
2008
2009
2010
1,49
0,01
- 0,14
- 0,04
1,20
1.91
- 0,41
- 0,31
0,12
0,16
0,11
0,02
0,08
0,16
0,02
0,26
- 0,03
0,15
- 0,07
0,00
2,25
3,93
- 0,18
- 3,41
3,41
0,07
4,15
1,27
0,09
- 0,90
- 0,03
25,62
- 0,22
- 0,53
- 5,96
0,23
- 0,14
- 0,24
- 0,20
- 0,76
- 0,40
0,17
- 0,12
-2,03
1,82
-2,10
0,18
- 8,42
Lampiran iv
Data Variabel Ukuran Perusahaan (Total Asset)
NO
Kode
1
2
3
4
5
6
7
8
9
10
Perusahaan
2008
2009
2010
704.402.625.091
790.276.530.798
970.555.943.386
1.191.333.479.259
PT. BISI Internsional
892.227.000.000
1.662.977.000.000
1.412.075.000.000
PT. Bukit Darmo Property
730.905.126.449
925.683.059.578
861.240.867.371
1.017.544.318.408
CSAP PT. Catur Sentosa Adiprana
1.078.198.473.000
1.226.644.857.000
1.385.588.393.000
1.704.910.741.000
CTRP PT. Ciputra Property
3.534.026.576.831
3.625.080.672.129
3.651.888.611.993
3.823.458.770.185
DGIK PT. Duta Graha Indah
1.210.835.379.526
1.378.179.489.324
1.494.791.050.488
1.959.238.097.462
1.292.359.319.994
1.409.097.674.907
1.323.187.899.971
1.184.685.940.567
1.164.204.722.648
1.369.148.932.912
1.538.696.405.885
1.952.978.239.516
LCGP PT. Laguna Cipta Griya
87.764.926.361
184.596.262.049
181.903.260.317
170.698.531.956
PTSN PT. Sat Nusapersada
858.360.710.539
964.585.323.095
899.685.312.962
825.566.764.849
PT. Sempurna Agro
2.088.001.645.000
2.156.164.013.000
2.261.798.239.000
2.875.847.106.000
PT. Wijaya Karya
4.133.063.845.000
5.771.423.810.000
5.700.613.602.000
6.286.304.902.000
ACES PT. Ace Hardware Indonesia
BISI
BKD
GPR
PT. Perdana Gapura Prima
JKON PT. Jaya Konstruksi M P
11
SGR
12
WIK
2007
3.277.000.000
Lampiran v
Statistik Deskriptif
Mi
N
Total
Accrual
Total
Asset
Harga
Saham
(listwise)
N
aximum
Mea
n
Std.
Deviation
4
-
25
,485
4,2189
8
8,422
,621
85
00
4
87
62
1776
14393
8
764
86304
584,44
19,515
4
0
34
721,
892,87
50
44
4
8
Valid
nimum
M
4
8
Lampiran vi
Hasil Uji Normalitas Data
One-Sample Kolmogorov-Smirnov Test
Unstan
dardized
Residual
N
48
Normal
Mean
a,,b
Parameters
,00000
00
Std. Deviation
889,91
653357
Most
Extreme
Differences
Kolmogorov-Smirnov Z
Asymp. Sig. (2-tailed)
a. Test distribution is Normal.
Absolute
,229
Positive
,229
Negative
-,216
1,583
,013
One-Sample Kolmogorov-Smirnov Test
Unstan
dardized
Residual
N
48
Normal
Mean
a,,b
Parameters
,00000
00
Std. Deviation
889,91
653357
Most
Extreme
Differences
Kolmogorov-Smirnov Z
Asymp. Sig. (2-tailed)
a. Test distribution is Normal.
b. Calculated from data.
Absolute
,229
Positive
,229
Negative
-,216
1,583
,013
Lampiran vii
Hasil Uji Normalitas Data Setelah Transformasi
One-Sample Kolmogorov-Smirnov Test
Unstan
dardized
Residual
N
25
Normal
Mean
a,,b
Parameters
,00000
00
Std. Deviation
1,1412
3275
Most
Extreme
Differences
Absolute
,150
Positive
,150
Negative
-,101
Kolmogorov-Smirnov Z
,750
Asymp. Sig. (2-tailed)
,627
a. Test distribution is Normal.
b. Calculated from data.
Lampiran viii
Hasil Uji Multikolinearitas
Coefficients
a
Standa
Unstandardized
rdized
Coefficients
Collinearity
Coefficients
Statistics
Std.
Model
B
(Co
nstant)
Error
-
S
Beta
t
8,773
2,693
LN
,026
,130
LN
,303
,316
erance
,307
762
,
,
,94
1
201
842
2
,061
,
,
,94
1
959
348
2
,061
a. Dependent Variable: LN_Y
Lampiran ix
Hasil Uji Autokorelasi
b
Model Summary
Std.
R
odel
R
200
Square
Adjust
ed R Square
,
,0
a
40
-,047
a. Predictors: (Constant), LN_X2, LN_X1
IF
,
,206
_X2
ig.
V
-
,043
_X1
Tol
Error of the
Durbin
Estimate
-Watson
1,1919
8
1,850
b
Model Summary
Std.
R
odel
R
200
Square
Adjust
ed R Square
,
,0
a
40
-,047
Error of the
Durbin
Estimate
-Watson
1,1919
1,850
8
a. Predictors: (Constant), LN_X2, LN_X1
b. Dependent Variable: LN_Y
Lampiran x
Hasil Uji Heteroskedastisitas
Lampiran xi
Hasil Pengujian Hipotesis
Koefisien Determinasi
b
Model Summary
Std.
R
odel
R
200
Square
Adjust
ed R Square
,
,0
a
40
Error of the
Estimate
-,047
1,1919
8
a. Predictors: (Constant), LN_X2, LN_X1
b. Dependent Variable: LN_Y
Uji Signifikansi Parsial
Coefficients
a
Standa
Unstandardized
Coefficients
rdized
Coefficients
Std.
Model
B
(Co
nstant)
Error
-
S
Beta
8,773
2,693
LN
,026
,130
,043
_X1
LN
,303
_X2
a. Dependent Variable: LN_Y
,316
,206
t
ig.
-
,
,307
762
,
,
201
842
,
,
959
348
Uji Signifikansi Simultan
b
ANOVA
Sum of
Model
Squares
Regr
d
f
1,307
Mean
Square
2
,653
ession
Resi
31,258
dual
2
2
Total
32,565
2
4
a. Predictors: (Constant), LN_X2, LN_X1
b. Dependent Variable: LN_Y
1,421
S
F
ig.
,
,
460
a
637
Daftar Populasi dan Sampel Penelitian
No
Kode
Populasi Perusahaan
Kriteria
Sampel
1
ACES
PT. Ace Hardware Indonesia Tbk.
1
√
2
√
3
√
1
2
ADRO
PT. ADARO ENERGY Tbk.
√
X
√
-
3
AISA
PT. Tiga Pilar Sejahtera Food Tbk.
√
X
√
-
4
5
AMRT
APLN
PT. Sumber Alfaria Trijaya Tbk
PT. Agung Podomoro Land Tbk.
√
√
X
X
√
√
-
6
BACA
PT. Bank Capital Indonesia Tbk.
√
X
√
-
7
BAEK
PT. Bank Ekonomi Raharja Tbk.
√
X
√
-
8
BAPA
PT. Bekasi Asri Pemula Tbk.
√
X
√
-
9
BBTN
PT. Bank Tabungan Negara Tbk.
√
X
√
-
10
11
BCIP
BIPI
PT. Bank Mutiara Tbk.
PT. Benakat Petroleum Energy Tbk.
√
√
X
X
√
√
-
12
BISI
PT. BISI Internsional Tbk.
√
√
√
2
13
BJBR
PT. Bank Pembangunan Daerah dan Jawa Barat
√
X
√
-
14
BKDP
PT. Bukit Darmo Property Tbk.
√
√
√
3
15
BORN
PT. Borneo Lumbung Energi dan Metal Tbk.
√
X
√
-
16
17
BPFI
BRAU
PT. Batavia Prosperindo Finance Tbk.
PT. Berau Coal Energy Tbk.
√
√
X
X
√
√
-
18
BRMS
PT. Bumi Resources Minerals Tbk.
√
X
√
-
19
BSDE
PT. Bumi Serpong Damai Tbk.
√
X
√
-
20
BSIM
PT. Bank Sinar Mas Tbk.
√
X
√
-
21
BUVA
PT. Bukit Uluwatu Villa Tbk.
√
X
√
-
22
23
BWPT
BYAN
PT. BW Plantation Tbk.
PT. Bayan Resources Tbk.
√
√
X
X
√
√
-
24
CSAP
PT. Catur Sentosa Adiprana Tbk.
√
√
√
4
25
CTRP
PT. Ciputra Property Tbk.
√
√
√
5
26
DEWA
PT. Darma Henwa Tbk.
√
X
√
-
27
DGIK
PT. Duta Graha Indah Tbk.
√
√
√
6
28
29
DSSA
ELSA
PT. Dian Swastatika Sentosa Tbk.
PT. Elnusa Tbk.
√
√
X
X
√
√
-
30
EMTK
PT. Elang Mahkota Teknologi Tbk.
√
X
√
-
31
GDST
PT. Gunawan Dianjaya Steel Tbk.
√
X
√
-
32
GOLD
PT. Golden Retailindo Tbk.
√
X
√
-
33
GPRA
PT. Perdana Gapura Prima Tbk.
√
√
√
7
34
GREN
PT. Evergreen Invesco Tbk.
√
X
√
-
35
36
GTBO
GZCO
PT. Garda Tujuh Buana Tbk.
PT. Gozco Plantations Tbk.
√
√
X
X
√
√
-
37
HOME
PT. Hotel Mandarine Regency Tbk.
√
X
√
-
38
HRUM
PT. Harum Energy Tbk.
√
X
√
-
39
ICBP
PT. Indofood CBP Sukses Makmur Tbk.
√
X
√
-
40
INDY
PT.Indika Energy Tbk.
√
X
√
-
41
42
IPOL
ITMG
PT. Indopoly Swakarsa Industry Tbk.
PT. Indo Tambangraya Megah Tbk.
√
√
X
X
√
√
-
43
JKON
PT. Jaya Konstruksi Manggala Pratama Tbk.
√
√
√
8
44
JSMR
PT. Jasa Marga Tbk.
√
X
√
-
45
KBRI
PT. Kertas Basuki Rachmat Indonesia Tbk.
√
X
√
-
46
KOIN
PT. Kokoh Inti Arebama Tbk.
√
X
√
-
47
48
KRAS
LCGP
PT. Krakatau Steel (persero) Tbk.
PT. Laguna Cipta Griya Tbk.
√
√
X
√
√
√
9
49
MAPI
PT. Mitra Adiperkasa Tbk.
√
X
√
-
50
MCOR
PT. Bank Windu Kentjana Internasional Tbk.
√
X
√
-
51
MFMI
PT. Multifiling Mitra Indonesia Tbk.
√
X
√
-
52
MIDI
PT. Midi Utama Indonesia Tbk.
√
X
√
-
53
54
MKPI
MNCN
PT. Metropolitan Kentjana Tbk.
PT. Media Nusantara Citra Tbk.
√
√
X
X
√
√
-
55
NIKL
PT. Pelat Timah Nusantara Tbk.
√
X
√
-
56
PDES
PT. Pestinasi Tirta Nusantara Tbk.
√
X
√
-
57
PTPP
PT. PP (persero) Tbk.
√
X
58
PTSN
PT. Sat Nusapersada Tbk.
√
√
√
10
59
60
RINA
ROTI
PT. Katarina Utama Tbk.
PT. Nippon Indosari Corpindo Tbk.
√
√
X
X
√
√
-
61
SGRO
PT. Sempurna Agro Tbk.
√
√
√
11
62
SIAP
PT. Sekawan Intipratama Tbk.
√
X
√
-
63
SKYB
PT. Skybee Tbk.
√
X
√
-
64
TBIG
PT. Tower Bersama Infrastructure Tbk.
√
X
√
-
65
TOWR
PT. Sarana Menara Nusantara Tbk.
√
X
√
-
-
PT. Trada Maritime Tbk.
√
X
√
-
TRIL
PT. Triwira Insanlestari Tbk.
√
X
√
-
68
TRIO
PT. Trikomsel Oke Tbk.
√
X
√
-
69
VRNA
PT. Verena Multi Finance Tbk.
√
X
√
-
70
71
WEHA
WIKA
PT. Panorama Transfortasi Tbk.
PT. Wijaya Karya Tbk.
√
√
X
√
√
√
12
72
WINS
PT. Wintermar Offshore Marine Tbk.
√
X
√
-
73
YPSA
PT. Yanaprima Hastapersada Tbk.
√
X
√
-
66
TRAM
67
Lampiran ii
Data Variabel Harga Saham
NO.
1
2
3
4
5
6
7
Kode
Perusahaan
ACES PT. Ace Hardware Indonesia Tbk.
BISI
PT. BISI Internsional Tbk.
BKDP PT. Bukit Darmo Property Tbk.
CSAP
PT. Catur Sentosa Adiprana Tbk.
CTRP
PT. Ciputra Property Tbk.
DGIK
PT. Duta Graha Indah Tbk.
GPRA PT. Perdana Gapura Prima Tbk.
8
9
10
11
12
JKON PT. Jaya Konstruksi Manggala Pratama Tbk.
LCGP
PT. Laguna Cipta Griya Tbk.
PTSN
PT. Sat Nusapersada Tbk.
SGRO PT. Sempurna Agro Tbk.
WIKA PT. Wijaya Karya Tbk.
2007
2008
2009
2010
870
750
1510
2950
2000
1820
1350
1870
50
210
153
116
205
169
100
107
600
129
245
440
225
50
87
146
340
415
140
134
1520
800
730
800
78
50
50
50
650
330
0
80
3450
1190
2700
3175
570
220
325
680
Lampiran iii
Data Variabel Manajemen Laba (Total Accrual)
NO.
1
2
3
4
5
6
7
8
9
10
Kode
Perusahaan
ACES PT. Ace Hardware Indonesia Tbk.
BISI
BKD
PT. BISI Internsional Tbk.
PT. Bukit Darmo Property Tbk.
CSAP PT. Catur Sentosa Adiprana Tbk.
CTRP PT. Ciputra Property Tbk.
DGIK PT. Duta Graha Indah Tbk.
GPR
PT. Perdana Gapura Prima Tbk.
JKON PT. Jaya Konstruksi Manggala Pratama Tbk.
LCGP PT. Laguna Cipta Griya Tbk.
PTSN PT. Sat Nusapersada Tbk.
11
SGR
12
WIK
PT. Sempurna Agro Tbk.
PT. Wijaya Karya Tbk.
2007
2008
2009
2010
1,49
0,01
- 0,14
- 0,04
1,20
1.91
- 0,41
- 0,31
0,12
0,16
0,11
0,02
0,08
0,16
0,02
0,26
- 0,03
0,15
- 0,07
0,00
2,25
3,93
- 0,18
- 3,41
3,41
0,07
4,15
1,27
0,09
- 0,90
- 0,03
25,62
- 0,22
- 0,53
- 5,96
0,23
- 0,14
- 0,24
- 0,20
- 0,76
- 0,40
0,17
- 0,12
-2,03
1,82
-2,10
0,18
- 8,42
Lampiran iv
Data Variabel Ukuran Perusahaan (Total Asset)
NO
Kode
1
2
3
4
5
6
7
8
9
10
Perusahaan
2008
2009
2010
704.402.625.091
790.276.530.798
970.555.943.386
1.191.333.479.259
PT. BISI Internsional
892.227.000.000
1.662.977.000.000
1.412.075.000.000
PT. Bukit Darmo Property
730.905.126.449
925.683.059.578
861.240.867.371
1.017.544.318.408
CSAP PT. Catur Sentosa Adiprana
1.078.198.473.000
1.226.644.857.000
1.385.588.393.000
1.704.910.741.000
CTRP PT. Ciputra Property
3.534.026.576.831
3.625.080.672.129
3.651.888.611.993
3.823.458.770.185
DGIK PT. Duta Graha Indah
1.210.835.379.526
1.378.179.489.324
1.494.791.050.488
1.959.238.097.462
1.292.359.319.994
1.409.097.674.907
1.323.187.899.971
1.184.685.940.567
1.164.204.722.648
1.369.148.932.912
1.538.696.405.885
1.952.978.239.516
LCGP PT. Laguna Cipta Griya
87.764.926.361
184.596.262.049
181.903.260.317
170.698.531.956
PTSN PT. Sat Nusapersada
858.360.710.539
964.585.323.095
899.685.312.962
825.566.764.849
PT. Sempurna Agro
2.088.001.645.000
2.156.164.013.000
2.261.798.239.000
2.875.847.106.000
PT. Wijaya Karya
4.133.063.845.000
5.771.423.810.000
5.700.613.602.000
6.286.304.902.000
ACES PT. Ace Hardware Indonesia
BISI
BKD
GPR
PT. Perdana Gapura Prima
JKON PT. Jaya Konstruksi M P
11
SGR
12
WIK
2007
3.277.000.000
Lampiran v
Statistik Deskriptif
Mi
N
Total
Accrual
Total
Asset
Harga
Saham
(listwise)
N
aximum
Mea
n
Std.
Deviation
4
-
25
,485
4,2189
8
8,422
,621
85
00
4
87
62
1776
14393
8
764
86304
584,44
19,515
4
0
34
721,
892,87
50
44
4
8
Valid
nimum
M
4
8
Lampiran vi
Hasil Uji Normalitas Data
One-Sample Kolmogorov-Smirnov Test
Unstan
dardized
Residual
N
48
Normal
Mean
a,,b
Parameters
,00000
00
Std. Deviation
889,91
653357
Most
Extreme
Differences
Kolmogorov-Smirnov Z
Asymp. Sig. (2-tailed)
a. Test distribution is Normal.
Absolute
,229
Positive
,229
Negative
-,216
1,583
,013
One-Sample Kolmogorov-Smirnov Test
Unstan
dardized
Residual
N
48
Normal
Mean
a,,b
Parameters
,00000
00
Std. Deviation
889,91
653357
Most
Extreme
Differences
Kolmogorov-Smirnov Z
Asymp. Sig. (2-tailed)
a. Test distribution is Normal.
b. Calculated from data.
Absolute
,229
Positive
,229
Negative
-,216
1,583
,013
Lampiran vii
Hasil Uji Normalitas Data Setelah Transformasi
One-Sample Kolmogorov-Smirnov Test
Unstan
dardized
Residual
N
25
Normal
Mean
a,,b
Parameters
,00000
00
Std. Deviation
1,1412
3275
Most
Extreme
Differences
Absolute
,150
Positive
,150
Negative
-,101
Kolmogorov-Smirnov Z
,750
Asymp. Sig. (2-tailed)
,627
a. Test distribution is Normal.
b. Calculated from data.
Lampiran viii
Hasil Uji Multikolinearitas
Coefficients
a
Standa
Unstandardized
rdized
Coefficients
Collinearity
Coefficients
Statistics
Std.
Model
B
(Co
nstant)
Error
-
S
Beta
t
8,773
2,693
LN
,026
,130
LN
,303
,316
erance
,307
762
,
,
,94
1
201
842
2
,061
,
,
,94
1
959
348
2
,061
a. Dependent Variable: LN_Y
Lampiran ix
Hasil Uji Autokorelasi
b
Model Summary
Std.
R
odel
R
200
Square
Adjust
ed R Square
,
,0
a
40
-,047
a. Predictors: (Constant), LN_X2, LN_X1
IF
,
,206
_X2
ig.
V
-
,043
_X1
Tol
Error of the
Durbin
Estimate
-Watson
1,1919
8
1,850
b
Model Summary
Std.
R
odel
R
200
Square
Adjust
ed R Square
,
,0
a
40
-,047
Error of the
Durbin
Estimate
-Watson
1,1919
1,850
8
a. Predictors: (Constant), LN_X2, LN_X1
b. Dependent Variable: LN_Y
Lampiran x
Hasil Uji Heteroskedastisitas
Lampiran xi
Hasil Pengujian Hipotesis
Koefisien Determinasi
b
Model Summary
Std.
R
odel
R
200
Square
Adjust
ed R Square
,
,0
a
40
Error of the
Estimate
-,047
1,1919
8
a. Predictors: (Constant), LN_X2, LN_X1
b. Dependent Variable: LN_Y
Uji Signifikansi Parsial
Coefficients
a
Standa
Unstandardized
Coefficients
rdized
Coefficients
Std.
Model
B
(Co
nstant)
Error
-
S
Beta
8,773
2,693
LN
,026
,130
,043
_X1
LN
,303
_X2
a. Dependent Variable: LN_Y
,316
,206
t
ig.
-
,
,307
762
,
,
201
842
,
,
959
348
Uji Signifikansi Simultan
b
ANOVA
Sum of
Model
Squares
Regr
d
f
1,307
Mean
Square
2
,653
ession
Resi
31,258
dual
2
2
Total
32,565
2
4
a. Predictors: (Constant), LN_X2, LN_X1
b. Dependent Variable: LN_Y
1,421
S
F
ig.
,
,
460
a
637