RESTI PANGESTIKA .... DAFTAR PUSTAKA
Alexandry, Moh. Benny and Winny Karina Anjani.2014.Income Smoothing:
Impact Factors, Evidence in Indonsia. International Journal of Small
Business and Entrepreneurshi Research Vol.3 No.1, pp 21-27.
BS, Dominicus Djoko dan Gregorius Paulus Tahu.2017. Pengaruh Ukuran
Perusahaan, Leverage, Roa, dan Net Profit Margin Terhadap Praktik Perataan Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa
Efek Indonesia Periode 2012-2014. Vol. 12 No.1 28 Februari 2017.
Dewi, Made Yustiari dan I Ketut Sujana.2014. Pengaruh Ukuran Perusahaan dan
Profitabilitas pada Praktik Perataan Laba dengan Jenis Industri sebagai Variabel Pemoderasi di Bursa Efek Indonesia . E-Journal Akuntansi
Universitas Udayana 8.2, hal 170 – 184
Fatmawati dan Atik Djajanti.2015. Pengaruh Ukuran Perusahaan, Profitabilitas,
dan Financial Leverege terhadap Praktik Perataan Laba pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia .Kelola Vol.2 No.3 edisi September 2015.
Ghozali, Imam. 2016. Aplikasi Analisis Multivariate dengan Program IBM SPSS
Haini, Siti Nur dan Prita Andini.2014. Pengaruh Return On Asset (ROA),
Dividend Payout Ratio (DPR), Debt to Equity Ratio, dan Kepemilikan
Institusional terhadap Praktik Perataan laba.Jurnal Akuntansi dan Keuangan Vol.3 No.1 April 2014. Hanafi, Mamduh M.2015. Manajemen Keuangan.Yogyakart:BPFEYogyakarta. Hery.2015. Analisis Kinerja Keuangan.Jakarta:Gramedia. Husaini dan Sayunita.2016.Determinant of Income Smoothing at manufacturing
Firms Listed On Indonesia Stock Exchange . International Journal of
Business and Management Invention Volume 5 Issue 9,pp 01-04.
Josep, Wilton Hendro, Moh Dzulkirom AR dan Devi Farah Azizah.2016.
Pengaruh Ukuran Perusahaan, Return On Asset dan Net Profit Margin Terhadap Perataan Laba (Income Smoothing). Jurnal Administrasi Bisnis (JAB) Vol.33 No.2 April 2016.
N., Widana I Nyoman Ari dan Gerianta Wirawan Yasa.2013.Perataan Laba Serta
Faktor-Faktor yang Mempengaruhinya di Bursa Efek Indonesia . E- Jurnal Akuntansi Universitas Udayana 3.2, hal 297-317.
63
64 Najmudin.2011.
Manajemen Keuangan dan Aktualisasi Syar’iyyah Modern.
Yogyakarta :Andi Offset Peranasari, Ida Ayu Agung Istri dan Ida Bagus Dharmadiaksa. 2014. Perilaku
Income Smoothing, dan Faktor-Faktor yang Memengaruhinya. E-Jurnal Akuntansi Universitas Udayana 8.1, hal 140-153.
Pratama, Dika Fajar. 2012 . Pengaruh Profitabilitas , ResikoKeuangan , Nilai
Perusahaan, Struktur Kepemilikan Dan Dividend, Payout Ratio Terhadap Perataan Laba . Jurnal Akuntansi & Investasi Vol. 13 No. 1, hal, 35-43.
Prayudi, Dimas dan Rochmawati Daud.2013. Pengaruh Profitabilitas, Risiko
Keuangan,Nilai Perusahaan dan Struktur Kepemilikan Terhadap Praktik Perataan Laba (Income Smoothing) Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia 2010-2014 .JEMASI Vol.9 No.2, hal 118-133.
Riahi, Ahmed dan Belkaoui.2006a.Teori Akuntansi.Buku Satu.Jakarta:Salemba Empat. Sartono,Agus.2010. Manajemen Keuangan Teori dan Aplikasi.Yogyakarta:BPFE Yogyakarta. Siregar,Syofian.2013.Metode Penelitian Kuantitati f. Jakarat:Prenadamedia. Sulistyanto, Sri.2014.Manajemen Laba.Jakarta:Gramedia. Suliyanto. 2011 .Ekonometrika Terapan:Teori dan Aplikasi dengan SPSS.
Yogyakarta:Andi Offset. Suryandari, Ni Nyoman Ayu.2012.Analisis Faktor-Faktor yang Mempengaruhi
Income Smoothing .Media Komunikasi FIS Vol.11 No.1 April 2012:1- 15.
Suwardjono.2014. Teori Akuntansi. Yogyakarta: BPFE Yogyakarta. Zuhriya, Syaidhatus dan Wahidahwati.2015. Perataan Laba dan Faktor-Faktor
yang Mempengaruhi Perusahaan Manufaktur di BEI. Jurnal Ilmu & Riset Akuntansi Vol. 4 No. 7, hal 1-22.
65 LAMPIRAN
66 Lampiran 1. Daftar Populasi Perusahaan
27 INAI Indah Alumunium Industry Tbk
21 FASW Fajar Surya Wisesa Tbk
22 FPNI Titan Kimia Nusantara Tbk
23 GDST Gunawan Dianjaya Steel Tbk
24 IGAR Champion Pasific Indonesia Tbk
25 IKAI Inti Keramik Alam Asri Tbk
26 IMPC Impact Pratama Industri Tbk
28 INCI Intan Wijaya International Tbk
19 EKAD Ekadharma International Tbk
29 INKP Indah Kiat Pulp & Paper Tbk
30 INRU Toba Pulp Lestari Tbk
31 INTP Indocemen Tunggal Prakasa Tbk
32 IPOL Indopoly Swakarsa Industry Tbk
33 ISSP Steel Pipe Industry Of Indonesia Tbk
34 JKSW Jakarta Kyoei Steel Work Ltd Tbk
35 JPFA Japfa Comfeed Indonesia Tbk
20 ETWA Eterindo Wahanatama Tbk
18 DPNS Duta Pertiwi Nusantara Tbk
No Kode Perusahaan
8 APLI Asiaplast Industries Tbk
1 AGII Aneka Gas Industri Tbk
2 AKKU Alam Karya Unggul Tbk
3 AKPI Argha Karya Prima Industry Tbk
4 ALDO Alkindo Naratama Tbk
5 ALKA Alaska Industrindo Tbk
6 ALMI Alumindo Light Metal Industry Tbk
7 AMFG Ashahimas Flat Glass Tbk
9 ARNA Arwana Citra Mulia Tbk
17 DAJK Dwi Aneka Jaya Kemasindo Tbk
10 BAJA Saranacentral Bajatama Tbk
11 BRNA Berlina Tbk
12 BRPT Barito Pasific Tbk
13 BTON Beton Jaya Manunggal Tbk
14 BUDI Budi Acid Jaya Tbk
15 CPIN Charoen Pokphand Indonesia Tbk
16 CTBN Citra Turbindo Tbk
36 JPRS Jaya Pari Steel Tbk
67
51 SMBR Semen Baturaja Tbk
63 WSBP Waskita Beton Precast Tbk
62 UNIC Unggul Indah Cahya Tbk
61 TPIA Chandra Asri Petrochemical Tbk
60 TOTO Surya Toto Indonesia Tbk
59 TKIM Pabrik Kertas Tjiwi Kimia Tbk
58 TIRT Tirta Mahakam Resource Tbk
57 TBMS Tembaga Mulia Senaman Tbk
56 SULI Sumalindo Lestari Jaya Tbk
55 SRSN Indo Acitama Tbk
54 SPMA Suparma Tbk
53 SMGR Semen Gresik Tbk
52 SMCB Semen Holcim Tbk
50 SIPD Siearad Produce Tbk
37 KBRI Kertas Basuki Rachmat Indonesia Tbk
49 SIMA Siwani Makmur Tbk
48 SIAP Sekawan Intipratama Tbk
47 PICO Pelangi Indo Canindo Tbk
46 NIKL Pelat Timah Nusantara Tbk
45 MLIA Mulia Industrindo Tbk
44 MARK Mark Dynamics Indonesia Tbk
43 MAIN Malindo Fedmiil Tbk
42 LMSH Lionmesh Prima Tbk
41 LION Lion Metal Works Tbk
40 KRAS Krakatau Steel Tbk
39 KIAS Keramik Indonesia Assosiasi Tbk
38 KDSI Kedaung Setia Industrial Tbk
64 WTON Wijaya Karya Beton Tbk
68 Lampiran 2. Daftar Perusahaan Sampel
10 INCI Intan Wijaya International Tbk
18 SRSN Indo Acitama Tbk
17 SMGR Semen Gresik Tbk
16 PICO Pelangi Indo Canindo Tbk
15 LMSH Lionmesh Prima Tbk
14 LION Lion Metal Works Tbk
13 KDSI Kedaung Setia Industrial Tbk
12 JPFA Japfa Comfeed Indonesia Tbk
11 INTP Indocemen Tunggal Prakasa Tbk
9 INAI Indah Alumunium Industry Tbk
No Kode Perusahaan
8 IGAR Champion Pasific Indonesia Tbk
7 DPNS Duta Pertiwi Nusantara Tbk
6 CPIN Charoen Pokphand Indonesia Tbk
5 BUDI Budi Acid Jaya Tbk
4 ARNA Arwana Citra Mulia Tbk
3 AMFG Ashahimas Flat Glass Tbk
2 ALDO Alkindo Naratama Tbk
1 AKPI Argha Karya Prima Industry Tbk
19 TOTO Surya Toto Indonesia Tbk
69 Lampiran 3 . Menghitung CV ΔI
11 INTP 4.763.388.000.000 5.217.953.000.000 5.153.776.000.000 4.258.600.000.000 3.800.464.000.000
19 TOTO 236.695.643.357 236.557.513.162 294.613.908.949 337.987.688.612 156.171.600.346
18 SRSN 16.963.915.000 45.171.491.000 14.640.805.000 16.049.623.000 61.973.796.000
17 SMGR 4.924.791.472.000 5.852.022.665.000 5.587.345.791.000 4.662.164.336.000 4.368.343.864.000
16 PICO 11.198.712.164 15.921.927.303 16.066.000.000 16.566.533.152 12.863.879.935
15 LMSH 41.282.515.026 14.382.899.194 7.403.115.436 808.326.453 5.355.091.978
14 LION 85.373.721.654 64.761.350.816 49.001.630.102 49.472.226.776 36.809.997.000
13 KDSI 36.837.060.793 36.002.772.194 44.489.139.365 6.888.594.650 40.862.997.030
12 JPFA 1.077.433.000.000 661.699.000.000 371.288.000.000 925.458.000.000 2.804.370.000.000
10 INCI 4.443.840.864 10.331.808.096 11.028.221.012 17.623.914.396 90.585.509.314
Laba (I) menggunakan Laba Komprehensif
No Kode 2012 (n1) 2013(n2) 2014(n3) 2015 (n4) 2016(n5)9 INAI 23.155.488.541 5.019.540.731 22.058.700.759 129.166.716.157 32.451.700.016
8 IGAR 27.373.000.000 35.030.416.158 54.898.874.758 52.790.235.852 73.808.772.770
7 DPNS 24.214.883.380 68.001.612.724 15.277.156.523 10.221.665.048 10.423.974.301
6 CPIN 2.680.872.000.000 2.528.690.000.000 1.746.644.000.000 1.850.392.000.000 2.217.856.000.000
5 BUDI 3.650.000.000 39.795.000.000 28.230.000.000 146.466.000.000 36.956.000.000
4 ARNA 158.684.349.130 237.697.913.883 261.651.053.219 74.225.510.161 88.771.061.003
3 AMFG 346.609.000.000 338.358.000.000 458.635.000.000 323.503.000.000 243.761.000.000
2 ALDO 12.424.789.394 32.879.579.893 20.364.000.000 24.085.000.000 25.161.000.000
1 AKPI 78.710.199.000 186.069.510.000 16.917.645.000 80.858.590.000 17.979.509.000
PENGARUH PROFITABILITAS…… RESTI PANGESTIKA, FAKULTAS EKONOMI DAN BISNIS UMP 2018
70 Lanjutan dalam menghitung CV ΔI No Kode
11 INTP 454.565.000.000 (64.177.000.000) (895.176.000.000) (458.136.000.000) (240.731.000.000)
19 TOTO (138.130.195) 58.056.395.787 43.373.779.663 (181.816.088.266) (20.131.010.753)
18 SRSN 28.207.576.000 (30.530.686.000) 1.408.818.000 45.924.173.000 11.252.470.250
17 SMGR 927.231.193.000 (264.676.874.000) (925.181.455.000) (293.820.472.000) (139.111.902.000)
16 PICO 4.723.215.139 144.072.697 500.533.152 (3.702.653.217) 416.291.943
15 LMSH (26.899.615.832) (6.979.783.758) (6.594.788.983) 4.546.765.525 (8.981.855.762)
14 LION (20.612.370.838) (15.759.720.714) 470.596.674 (12.662.229.776) (12.140.931.164)
13 KDSI (834.288.599) 8.486.367.171 (37.600.544.715) 33.974.402.380 1.006.484.059
12 JPFA (415.734.000.000) (290.411.000.000) 554.170.000.000 1.878.912.000.000 431.734.250.000
10 INCI 5.887.967.232 696.412.916 6.595.693.384 72.961.594.918 21.535.417.113
ΔI 1 (n2-n1) ΔI 2 (n3-n2) ΔI 3 (n4-n3) ΔI 4 (n5-n4) ΔI (average ΔI )
9 INAI (18.135.947.810) 17.039.160.028 107.108.015.398 (96.715.016.141) 2.324.052.869
8 IGAR 7.657.416.158 19.868.458.600 (2.108.638.906) 21.018.536.918 11.608.943.193
7 DPNS 43.786.729.344 (52.724.456.201) (5.055.491.475) 202.309.253 (3.447.727.270)
6 CPIN (152.182.000.000) (782.046.000.000) 103.748.000.000 367.464.000.000 (115.754.000.000)
5 BUDI 36.145.000.000 (11.565.000.000) 118.236.000.000 (109.510.000.000) 8.326.500.000
4 ARNA 79.013.564.753 23.953.139.336 (187.425.543.058) 14.545.550.842 (17.478.322.032)
3 AMFG (8.251.000.000) 120.277.000.000 (135.132.000.000) (79.742.000.000) (25.712.000.000)
2 ALDO 20.454.790.499 (12.515.579.893) 3.721.000.000 1.076.000.000 3.184.052.652
1 AKPI 107.359.311.000 (169.151.865.000) 63.940.945.000 (62.879.081.000) (15.182.672.500)
PENGARUH PROFITABILITAS…… RESTI PANGESTIKA, FAKULTAS EKONOMI DAN BISNIS UMP 2018
B1 (ΔI 1-ΔI )^2 B2 (ΔI 2-ΔI )^2 B3 (ΔI 3-ΔI )^2
12 JPFA 718.202.434.758.062.000.000.000 521.493.762.097.562.000.000.000 14.990.512.878.062.500.000.000
PENGARUH PROFITABILITAS…… RESTI PANGESTIKA, FAKULTAS EKONOMI DAN BISNIS UMP 2018
19 TOTO 399.715.272.996.458.000.000 6.113.270.541.412.140.000.000 4.032.858.405.748.330.000.000
18 SRSN 287.475.610.993.683.000.000 1.745.832.146.211.910.000.000 96.897.489.618.930.100.000
17 SMGR 1.137.087.596.254.180.000.000.000 15.766.562.193.360.800.000.000 617.905.342.153.620.000.000.000
16 PICO 18.549.587.418.396.300.000 74.103.317.756.698.900 7.096.581.335.902.290
15 LMSH 321.046.125.926.086.000.000 4.008.292.309.200.580.000 5.698.087.807.405.430.000
14 LION 71.765.290.158.692.700.000 13.095.637.810.808.000.000 159.050.634.396.037.000.000
13 KDSI 3.388.443.979.360.770.000 55.948.651.365.442.900.000 1.490.502.670.775.770.000.000
71 Lanjutan No Kode
1 AKPI 15.016.537.720.114.300.000.000 23.706.512.239.102.100.000.000 6.260.546.846.286.310.000.000
10 INCI 244.842.687.762.759.000.000 434.264.095.901.745.000.000 223.195.345.083.906.000.000
9 INAI 418.611.627.774.450.000.000 216.534.378.708.211.000.000 10.979.678.803.331.300.000.000
8 IGAR 15.614.565.904.384.400.000 68.219.594.766.729.900.000 188.172.058.629.088.000.000
7 DPNS 2.231.093.891.596.230.000.000 2.428.196.014.163.890.000.000 2.584.905.739.683.160.000
6 CPIN 1.326.999.184.000.000.000.000 443.945.029.264.000.000.000.000 48.181.128.004.000.000.000.000
5 BUDI 773.868.942.250.000.000.000 395.671.772.250.000.000.000 12.080.098.190.250.000.000.000
4 ARNA 9.310.684.215.281.010.000.000 1.716.565.991.067.360.000.000 28.882.057.934.545.100.000.000
3 AMFG 304.886.521.000.000.000.000 21.312.788.121.000.000.000.000 11.972.736.400.000.000.000.000
2 ALDO 298.278.385.797.069.000.000 246.478.462.032.324.000.000 288.312.455.061.180.000
11 INTP 483.436.527.616.000.000.000.000 31.171.314.916.000.000.000.000 428.298.258.025.000.000.000.000
72 Lanjutan No Kode
10 INCI 2.644.651.763.682.900.000.000 886.738.473.107.828.000.000 1,383
19 TOTO 26.142.064.290.465.700.000.000 9.171.977.127.655.650.000.000 -4,757
18 SRSN 1.202.126.971.584.360.000.000 833.083.054.602.221.000.000 2,565
17 SMGR 23.934.741.631.444.900.000.000 448.673.560.558.151.000.000.000 -4,815
16 PICO 16.965.709.229.028.000.000 8.899.124.136.629.220.000 7,166
15 LMSH 183.023.593.927.070.000.000 128.444.024.992.441.000.000 -1,262
14 LION 271.752.243.394.425.000 61.045.828.652.233.100.000 -0,644
13 KDSI 1.086.883.638.403.640.000.000 659.180.851.131.054.000.000 25,509
12 JPFA 2.094.323.440.095.060.000.000.000 837.252.537.457.188.000.000.000 2,119
11 INTP 47.264.934.025.000.000.000.000 247.542.758.645.500.000.000.000 -2,067
9 INAI 9.808.737.190.318.020.000.000 5.355.890.500.032.990.000.000 31,490
B4 (ΔI 4-ΔI )^2 B5 (B1+ B2+B3+B4+)/(n-1)
8 IGAR 88.540.454.078.969.000.000 90.136.668.344.792.700.000 0,818
7 DPNS 13.322.766.617.408.900.000 1.168.799.394.529.300.000.000 -9,916
6 CPIN 233.499.635.524.000.000.000.000 181.738.197.994.000.000.000.000 -3,683
5 BUDI 13.885.440.732.250.000.000.000 6.783.769.909.250.000.000.000 9,892
4 ARNA 1.025.528.433.834.100.000.000 10.233.709.143.681.900.000.000 -5,788
3 AMFG 2.919.240.900.000.000.000.000 9.127.412.985.500.000.000.000 -3,716
2 ALDO 4.443.885.981.496.180.000 137.372.261.566.487.000.000 3,681
1 AKPI 2.274.947.383.798.870.000.000 11.814.636.047.325.400.000.000 -7,159
CV ΔI √B4/ΔI
PENGARUH PROFITABILITAS…… RESTI PANGESTIKA, FAKULTAS EKONOMI DAN BISNIS UMP 2018
73 Lampiran 4. Menghitung CV ΔS
11 INTP 17.290.337.000.000 18.691.286.000.000 19.996.264.000.000 17.798.055.000.000 15.361.894.000.000
19 TOTO 1.576.763.006.759 1.711.306.783.682 2.053.630.374.083 2.278.673.871.193 2.069.017.634.710
18 SRSN 384.145.338.000 329.315.526.000 472.834.591.000 531.573.325.000 500.539.668.000
17 SMGR 19.598.247.884.000 24.501.240.780.000 26.987.035.135.000 26.948.004.471.000 26.134.306.138.000
16 PICO 593.266.859.163 684.448.835.916 694.332.000.000 699.310.599.565 706.730.705.044
15 LMSH 223.079.062.667 256.210.760.822 249.072.012.369 174.598.965.938 157.855.084.036
14 LION 333.921.950.207 333.674.349.966 377.622.622.150 389.251.192.409 379.137.149.036
13 KDSI 1.301.332.627.213 1.386.314.584.485 1.626.232.662.544 1.713.946.192.967 1.995.337.146.834
12 JPFA 17.832.702.000.000 21.412.085.000.000 24.458.880.000.000 25.022.913.000.000 27.063.310.000.000
10 INCI 64.628.362.916 81.244.267.131 110.023.088.698 136.668.408.270 176.067.561.639
Penjualan (S)
No Kode 2012 (n1) 2013 (n2) 2014(n3) 2015 (n4) 2016 (n5)9 INAI 582.654.361.422 640.702.671.875 933.462.438.255 1.384.675.922.166 1.284.510.320.664
8 IGAR 556.446.000.000 643.403.327.263 737.863.227.409 677.331.846.043 792.794.834.768
7 DPNS 146.690.966.909 131.333.196.189 132.775.925.237 118.475.319.120 115.940.711.050
6 CPIN 21.310.925.000.000 25.662.992.000.000 29.150.275.000.000 30.107.727.000.000 38.256.857.000.000
5 BUDI 2.295.369.000.000 2.568.954.000.000 2.284.211.000.000 2.378.805.000.000 2.467.553.000.000
4 ARNA 1.113.663.603.210 1.417.640.229.330 1.609.758.677.687 1.291.926.384.471 1.511.978.367.218
3 AMFG 2.857.310.000.000 3.216.480.000.000 3.672.186.000.000 3.665.989.000.000 3.724.075.000.000
2 ALDO 279.603.768.317 399.345.658.763 493.882.000.000 538.363.000.000 666.434.000.000
1 AKPI 1.509.185.293.000 1.663.385.190.000 1.945.383.031.000 2.017.466.511.000 2.047.218.639.000
PENGARUH PROFITABILITAS…… RESTI PANGESTIKA, FAKULTAS EKONOMI DAN BISNIS UMP 2018
No Kode ΔS 1 (n2-n1) ΔS 2 (n3-n2) ΔS 3 (n4-n3) ΔS 4 (n5-n4) ΔS (average ΔS )
12 JPFA 3.579.383.000.000 3.046.795.000.000 564.033.000.000 2.040.397.000.000 2.307.652.000.000
PENGARUH PROFITABILITAS…… RESTI PANGESTIKA, FAKULTAS EKONOMI DAN BISNIS UMP 2018
19 TOTO 134.543.776.923 342.323.590.401 225.043.497.110 (209.656.236.483) 123.063.656.988
18 SRSN (54.829.812.000) 143.519.065.000 58.738.734.000 (31.033.657.000) 29.098.582.500
17 SMGR 4.902.992.896.000 2.485.794.355.000 (39.030.664.000) (813.698.333.000) 1.634.014.563.500
16 PICO 91.181.976.753 9.883.164.084 4.978.599.565 7.420.105.479 28.365.961.470
15 LMSH 33.131.698.155 (7.138.748.453) (74.473.046.431) (16.743.881.902) (16.305.994.658)
14 LION (247.600.241) 43.948.272.184 11.628.570.259 (10.114.043.373) 11.303.799.707
13 KDSI 84.981.957.272 239.918.078.059 87.713.530.423 281.390.953.867 173.501.129.905
74 Lanjutan
1 AKPI 154.199.897.000 281.997.841.000 72.083.480.000 29.752.128.000 134.508.336.500
10 INCI 16.615.904.215 28.778.821.567 26.645.319.572 39.399.153.369 27.859.799.681
9 INAI 58.048.310.453 292.759.766.380 451.213.483.911 (100.165.601.502) 175.463.989.811
8 IGAR 86.957.327.263 94.459.900.146 (60.531.381.366) 115.462.988.725 59.087.208.692
7 DPNS (15.357.770.720) 1.442.729.048 (14.300.606.117) (2.534.608.070) (7.687.563.965)
6 CPIN 4.352.067.000.000 3.487.283.000.000 957.452.000.000 8.149.130.000.000 4.236.483.000.000
5 BUDI 273.585.000.000 (284.743.000.000) 94.594.000.000 88.748.000.000 43.046.000.000
4 ARNA 303.976.626.120 192.118.448.357 (317.832.293.216) 220.051.982.747 99.578.691.002
3 AMFG 359.170.000.000 455.706.000.000 (6.197.000.000) 58.086.000.000 216.691.250.000
2 ALDO 119.741.890.446 94.536.341.237 44.481.000.000 128.071.000.000 96.707.557.921
11 INTP 1.400.949.000.000 1.304.978.000.000 (2.198.209.000.000) (2.436.161.000.000) (482.110.750.000)
No Kode B1 (ΔS 1-ΔS )^2 B2 (ΔS 2-ΔS )^2 B3 (ΔS 3-ΔS )^2
12 JPFA 1.617.299.736.361.000.000.000.000 546.332.374.449.000.000.000.000 3.040.207.217.161.000.000.000.000
PENGARUH PROFITABILITAS…… RESTI PANGESTIKA, FAKULTAS EKONOMI DAN BISNIS UMP 2018
19 TOTO 131.793.153.727.724.000.000 48.074.918.400.382.800.000.000 10.399.887.791.359.700.000.000
18 SRSN 7.043.975.403.347.630.000.000 13.092.046.815.532.800.000.000 878.538.580.942.952.000.000
17 SMGR 10.686.219.338.354.500.000.000.000 725.528.813.207.783.000.000.000 2.799.080.333.260.530.000.000.000
16 PICO 3.945.851.776.002.680.000.000 341.613.799.221.170.000.000 546.968.696.887.139.000.000
15 LMSH 2.444.085.470.647.830.000.000 84.038.402.978.503.300.000 3.383.405.911.991.950.000.000
14 LION 133.434.840.764.430.000.000 1.065.661.583.285.290.000.000 105.475.911.283.999.000
13 KDSI 7.835.643.923.675.120.000.000 4.411.211.002.057.920.000.000 7.359.512.224.926.940.000.000
75 Lanjutan
1 AKPI 387.757.554.925.160.000.000 21.753.153.937.655.500.000.000 3.896.862.709.045.590.000.000
10 INCI 126.425.185.244.713.000.000 844.601.227.406.508.000 1.474.961.934.549.410.000
9 INAI 13.786.441.758.983.300.000.000 13.758.299.201.042.100.000.000 76.037.783.496.681.700.000.000
8 IGAR 776.743.509.161.599.000.000 1.251.227.300.699.880.000.000 14.308.607.087.463.900.000.000
7 DPNS 58.832.071.668.282.700.000 83.362.250.498.671.500.000 43.732.326.507.435.300.000
6 CPIN 13.359.661.056.000.000.000.000 561.300.640.000.000.000.000.000 10.752.044.298.961.000.000.000.000
5 BUDI 53.148.230.521.000.000.000.000 107.445.628.521.000.000.000.000 2.657.196.304.000.000.000.000
4 ARNA 41.778.515.880.502.100.000.000 8.563.606.691.322.280.000.000 174.231.929.745.839.000.000.000
3 AMFG 20.300.194.201.562.500.000.000 57.128.050.717.562.500.000.000 49.679.171.988.062.500.000.000
2 ALDO 530.580.474.883.790.000.000 4.714.181.887.794.350.000 2.727.613.352.249.450.000.000
11 INTP 3.545.914.022.070.060.000.000.000 3.193.686.200.376.560.000.000.000 2.944.993.203.653.060.000.000.000
No Kode B4 (ΔS 4-ΔS )^2 B5 (B1+ B2+B3+B4+)/(n-1) CV ΔS √B5/ΔS
12 JPFA 71.425.235.025.000.000.000.000 1.318.816.140.749.000.000.000.000 0,498
PENGARUH PROFITABILITAS…… RESTI PANGESTIKA, FAKULTAS EKONOMI DAN BISNIS UMP 2018
19 TOTO 110.702.527.511.187.000.000.000 42.327.281.714.164.400.000.000 1,672
18 SRSN 3.615.886.227.285.360.000.000 6.157.611.756.777.190.000.000 2,697
17 SMGR 5.991.298.423.692.420.000.000.000 5.050.531.727.128.800.000.000.000 1,375
16 PICO 438.728.883.206.184.000.000 1.318.290.788.829.290.000.000 1,280
15 LMSH 191.745.238.676.859.000 1.477.930.382.714.240.000.000 -2,358
14 LION 458.724.002.210.213.000.000 414.481.475.542.804.000.000 1,801
13 KDSI 11.640.214.114.497.400.000.000 7.811.645.316.289.340.000.000 0,509
76 Lanjutan
1 AKPI 10.973.863.219.295.500.000.000 9.252.909.355.230.440.000.000 0,715
10 INCI 133.156.683.542.529.000.000 65.475.357.987.299.600.000 0,290
9 INAI 75.971.671.607.095.800.000.000 44.888.549.015.950.700.000.000 1,207
8 IGAR 3.178.228.574.329.200.000.000 4.878.701.617.913.640.000.000 1,182
7 DPNS 26.552.954.453.238.800.000 53.119.900.781.907.100.000 -0,948
6 CPIN 15.308.806.546.609.000.000.000.000 6.658.877.786.656.500.000.000.000 0,609
5 BUDI 2.088.672.804.000.000.000.000 41.334.932.037.500.000.000.000 4,723
4 ARNA 14.513.814.023.875.900.000.000 59.771.966.585.384.900.000.000 2,455
3 AMFG 25.155.625.327.562.500.000.000 38.065.760.558.687.500.000.000 0,900
2 ALDO 983.665.499.058.470.000.000 1.061.643.377.019.880.000.000 0,337
11 INTP 3.818.312.379.525.060.000.000.000 3.375.726.451.406.190.000.000.000 -3,811
Lampiran 5. Menghitung Indeks Eckel
No Kode CV ΔI CV ΔS
CV ΔI /
Kode keterangan
CV ΔS
3 AMFG -3,716 0,900 -4,129 1 perata laba
13 KDSI 25,509 0,509 50,116 bukan perata laba
1 AKPI -7,159 0,715 -10,013 1 perata laba
19 TOTO -4,757 1,672 -2,845 1 perata laba
18 SRSN 2,565 2,697 0,951 1 perata laba
17 SMGR -4,815 1,375 -3,502 1 perata laba
16 PICO 7,166 1,280 5,598 bukan perata laba
15 LMSH -1,262 -2,358 0,535 1 perata laba
14 LION -0,644 1,801 -0,358 1 perata laba
12 JPFA 2,119 0,498 4,255 bukan perata laba
4 ARNA -5,788 2,455 -2,358 1 perata laba
11 INTP -2,067 -3,811 0,542 1 perata laba
2 ALDO 3,681 0,337 10,923 bukan perata laba
9 INAI 31,490 1,207 26,089 bukan perata laba
8 IGAR 0,818 1,182 0,692 1 perata laba
7 DPNS -9,916 -0,948 10,460 bukan perata laba
6 CPIN -3,683 0,609 -6,048 1 perata laba
5 BUDI 9,892 4,723 2,094 bukan perata laba
10 INCI 1,383 0,290 4,769 bukan perata laba
Lampiran 6 . Data Profitabilitas Profitabilitas (ROA) = No Kode Tahun Laba Bersih Total Aset ROA
1 AKPI 2012 31.115.755.000 1.714.834.430.000 0,018 2013 34.620.336.000 2.084.567.189.000 0,017 2014 34.690.704.000 2.227.042.590.000 0,016 2015 27.644.714.000 2.883.143.132.000 0,010 2016 52.393.857.000 2.615.909.190.000 0,020
2 ALDO 2012 12.244.790.641 184.896.742.887 0,066 2013 22.589.101.552 301.479.232.221 0,075 2014 21.061.000.000 356.814.000.000 0,059 2015 24.079.000.000 366.011.000.000 0,066 2016 25.360.000.000 410.331.000.000 0,062
3 AMFG 2012 346.609.000.000 3.115.421.000.000 0,111 2013 338.358.000.000 3.539.393.000.000 0,096 2014 458.635.000.000 3.918.391.000.000 0,117 2015 341.346.000.000 4.270.275.000.000 0,080 2016 260.444.000.000 5.504.890.000.000 0,047
4 ARNA 2012 158.684.349.130 937.359.770.277 0,169 2013 237.697.913.883 1.135.244.802.060 0,209 2014 261.651.053.219 1.259.175.442.875 0,208 2015 71.210.943.348 1.430.779.475.454 0,050 2016 91.375.910.975 1.543.216.299.146 0,059
5 BUDI 2012 5.084.000.000 2.299.672.000.000 0,002 2013 42.886.000.000 2.382.875.000.000 0,018 2014 28.499.000.000 2.476.982.000.000 0,012 2015 21.072.000.000 3.265.953.000.000 0,006 2016 38.624.000.000 2.931.807.000.000 0,013
6 CPIN 2012 2.680.872.000.000 12.348.627.000.000 0,217 2013 2.528.690.000.000 15.722.197.000.000 0,161 2014 1.746.644.000.000 20.862.493.000.000 0,084 2015 1.832.598.000.000 24.684.915.000.000 0,074
2016 2.225.402.000.000 24.204.994.000.000 0,092
7 DPNS 2012 20.608.530.035 184.636.344.559 0,112 2013 66.813.230.321 256.372.669.050 0,261 2014 14.519.866.284 268.877.322.944 0,054 2015 9.859.176.172 274.483.110.371 0,036 2016 10.009.391.103 296.129.565.784 0,034
8 IGAR 2012 27.373.000.000 312.343.000.000 0,088 2013 35.030.416.158 314.746.644.499 0,111 2014 54.898.874.758 349.894.783.575 0,157 2015 51.416.184.307 383.936.040.590 0,134 2016 69.305.629.795 439.465.673.296 0,158
9 INAI 2012 23.155.488.541 612.224.219.835 0,038 2013 5.019.540.731 765.881.409.376 0,007 2014 22.058.700.759 897.281.657.710 0,025 2015 28.615.673.167 1.330.259.296.537 0,022 2016 35.552.975.244 1.339.032.413.455 0,027
10 INCI 2012 4.443.840.864 132.278.839.079 0,034 2013 10.331.808.096 136.142.063.219 0,076 2014 11.028.221.012 147.992.617.351 0,075 2015 16.960.660.023 169.546.066.314 0,100 2016 9.988.836.259 269.351.381.344 0,037
11 INTP 2012 4.763.388.000.000 22.755.160.000.000 0,209 2013 5.012.294.000.000 26.607.241.000.000 0,188 2014 5.274.009.000.000 28.884.973.000.000 0,183 2015 4.356.661.000.000 27.638.360.000.000 0,158 2016 3.870.319.000.000 30.150.580.000.000 0,128
12 JPFA 2012 1.074.577.000.000 10.961.464.000.000 0,098 2013 640.637.000.000 14.917.590.000.000 0,043 2014 384.846.000.000 15.730.435.000.000 0,024 2015 524.484.000.000 17.159.466.000.000 0,031 2016 2.171.608.000.000 19.251.026.000.000 0,113
13 KDSI 2012 36.837.060.793 570.564.051.755 0,065 2013 36.002.772.194 850.233.842.186 0,042 2014 44.489.139.365 952.177.443.047 0,047 2015 114.710.563.293 1.177.093.668.866 0,097 2016 47.127.349.067 1.142.273.020.550 0,041
14 LION 2012 85.373.721.654 433.497.042.140 0,197 2013 64.761.350.816 498.567.897.161 0,130 2014 49.001.630.102 600.102.716.315 0,082
2015 46.018.637.487 639.330.150.373 0,072 2016 42.345.417.055 685.812.995.987 0,062
15 LMSH 2012 41.282.515.026 128.547.715.366 0,321 2013 14.382.899.194 141.697.598.705 0,102 2014 7.403.115.436 139.915.598.255 0,053 2015 1.944.443.395 133.782.751.041 0,015 2016 6.252.814.811 162.828.169.250 0,038
16 PICO 2012 11.137.571.657 594.616.098.268 0,019 2013 15.439.372.429 621.400.236.614 0,025 2014 16.154.000.000 626.627.000.000 0,026 2015 14.975.406.018 605.788.310.444 0,025 2016 13.753.451.941 638.566.761.462 0,022
17 SMGR 2012 4.926.639.847.000 26.579.083.786.000 0,185 2013 5.354.298.251.000 30.792.884.092.000 0,174 2014 5.573.577.279.000 34.314.666.027.000 0,162 2015 4.525.441.038.000 38.153.118.932.000 0,119 2016 4.535.036.823.000 44.226.895.982.000 0,103
18 SRSN 2012 16.956.040.000 402.108.960.000 0,042 2013 15.994.295.000 420.782.548.000 0,038 2014 14.566.260.000 463.347.124.000 0,031 2015 15.504.788.000 574.073.314.000 0,027 2016 11.056.051.000 717.149.704.000 0,015
19 TOTO 2012 235.945.643.357 1.552.663.914.388 0,152 2013 236.557.513.162 1.746.177.682.568 0,135 2014 293.803.908.949 2.027.288.693.678 0,145 2015 285.236.780.659 2.439.540.859.205 0,117 2016 168.564.583.718 2.581.440.938.262 0,065
Lampiran 7. Data Risiko Keuangan (DER) = No Kode Tahun Total Hutang (Liabilitas) Total Modal (Ekuitas) DER
1 AKPI 2012 871.567.714.000 843.266.716.000 1,034 2013 1.055.230.963.000 1.029.336.226.000 1,025 2014 1.191.196.937.000 1.035.845.653.000 1,150 2015 1.775.577.239.000 1.107.565.893.000 1,603 2016 1.495.874.021.000 1.120.035.169.000 1,336
2 ALDO 2012 90.590.989.110 94.305.753.777 0,961 2013 161.595.933.059 139.883.299.162 1,155 2014 197.392.000.000 159.423.000.000 1,238 2015 195.082.000.000 170.292.000.000 1,146 2016 209.663.000.000 200.889.000.000 1,044
3 AMFG 2012 658.332.000.000 2.457.089.000.000 0,268 2013 778.666.000.000 2.760.727.000.000 0,282 2014 733.749.000.000 3.918.391.000.000 0,187 2015 880.052.000.000 3.390.223.000.000 0,260 2016 1.905.626.000.000 3.599.264.000.000 0,529
4 ARNA 2012 332.551.590.871 604.808.179.406 0,550 2013 366.754.918.531 768.489.883.529 0,477 2014 346.944.901.743 912.230.541.132 0,380 2015 536.050.998.398 894.728.477.056 0,599 2016 595.128.097.887 948.088.201.259 0,628
5 BUDI 2012 1.445.537.000.000 854.135.000.000 1,692 2013 1.497.754.000.000 885.121.000.000 1,692 2014 1.563.631.000.000 913.351.000.000 1,712 2015 2.160.702.000.000 1.105.251.000.000 1,955 2016 1.766.825.000.000 1.164.982.000.000 1,517
6 CPIN 2012 4.172.163.000.000 8.176.464.000.000 0,510 2013 5.771.297.000.000 9.950.900.000.000 0,580 2014 9.919.150.000.000 10.943.289.000.000 0,906 2015 12.123.488.000.000 12.561.427.000.000 0,965 2016 10.047.751.000.000 14.157.243.000.000 0,710
7 DPNS 2012 28.939.822.487 155.696.522.072 0,186 2013 32.944.704.261 223.427.964.789 0,147 2014 32.794.800.672 236.082.522.271 0,139
2015 33.187.031.327 241.296.079.044 0,138 2016 32.865.162.199 263.264.403.585 0,125
8 IGAR 2012 70.314.000.000 163.006.000.000 0,431 2013 89.003.869.709 225.742.774.790 0,394 2014 86.443.556.430 263.451.227.145 0,328 2015 73.471.782.127 310.464.258.463 0,237 2016 65.716.637.766 373.749.035.530 0,176
9 INAI 2012 483.005.957.440 129.218.262.395 3,738 2013 639.563.606.250 126.317.803.126 5,063 2014 751.439.553.825 145.842.103.885 5,152 2015 1.090.438.393.880 239.820.902.657 4,547 2016 1.081.015.810.782 258.016.602.673 4,190
10 INCI 2012 16.518.960.939 115.759.878.140 0,143 2013 10.050.376.983 126.091.686.236 0,080 2014 10.872.710.103 137.119.907.248 0,079 2015 15.494.757.317 154.051.308.997 0,101 2016 26.524.918.593 242.826.462.751 0,109
11 INTP 2012 3.336.422.000.000 19.418.738.000.000 0,172 2013 3.629.554.000.000 22.977.687.000.000 0,158 2014 4.100.172.000.000 24.874.801.000.000 0,165 2015 3.772.410.000.000 23.865.950.000.000 0,158 2016 4.011.877.000.000 26.138.703.000.000 0,153
12 JPFA 2012 6.198.137.000.000 4.763.327.000.000 1,301 2013 9.672.368.000.000 5.245.222.000.000 1,844 2014 10.440.441.000.000 5.289.994.000.000 1,974 2015 11.049.774.000.000 6.109.692.000.000 1,809 2016 9.878.062.000.000 9.372.964.000.000 1,054
13 KDSI 2012 254.557.936.376 316.006.115.379 0,806 2013 498.224.954.613 352.008.887.573 1,415 2014 555.679.416.109 396.498.026.938 1,401 2015 798.172.379.792 378.921.289.074 2,106 2016 722.488.734.446 419.784.286.104 1,721
14 LION 2012 61.667.655.113 371.829.387.027 0,166 2013 82.783.559.318 415.784.337.843 0,199 2014 156.123.759.272 443.978.957.043 0,352 2015 184.730.654.202 454.599.496.171 0,406 2016 215.209.902.816 470.603.093.171 0,457
15 LMSH 2012 31.022.520.184 97.525.195.182 0,318 2013 31.229.504.376 110.468.094.376 0,283
2014 23.964.338.443 115.951.209.812 0,207 2015 21.341.373.897 112.441.377.144 0,190 2016 45.511.700.128 117.316.469.122 0,388
16 PICO 2012 395.503.093.290 199.113.004.978 1,986 2013 406.365.304.333 215.034.932.281 1,890 2014 395.526.000.000 626.627.000.000 0,631 2015 358.697.326.131 247.090.984.313 1,452 2016 372.723.897.214 265.842.864.248 1,402
17 SMGR 2012 8.414.229.138.000 18.164.854.648.000 0,463 2013 8.988.908.217.000 21.803.975.875.000 0,412 2014 9.312.214.091.000 25.002.451.936.000 0,372 2015 10.712.320.531.000 27.440.798.401.000 0,390 2016 13.652.504.525.000 30.574.391.457.000 0,447
18 SRSN 2012 132.904.817.000 269.204.143.000 0,494 2013 106.406.914.000 314.375.634.000 0,338 2014 134.510.685.000 328.836.439.000 0,409 2015 233.993.478.000 340.079.836.000 0,688 2016 315.096.071.000 402.053.633.000 0,784
19 TOTO 2012 624.499.013.875 898.164.900.513 0,695 2013 710.527.268.893 1.035.650.413.675 0,686 2014 796.096.371.054 1.231.192.322.624 0,647 2015 947.997.940.099 1.491.542.919.106 0,636 2016 1.057.566.418.720 1.523.874.519.542 0,694
Nilai Buku modal saham per Lembar =
No Kode tahun Total Ekuitas Jumlah Buku saham yang Beredar
Nilai Buku Modal per Lembar Saham
1 AKPI 2012 843.266.716.000 612.000.000 1377,887 2013 1.029.336.226.000 612.000.000 1681,922 2014 1.035.845.653.000 612.000.000 1692,558 2015 1.107.565.893.000 612.000.000 1809,748 2016 1.120.035.169.000 612.000.000 1830,123
2 ALDO 2012 94.305.753.777 550.000.000 171,465 2013 139.883.299.162 550.000.000 254,333 2014 159.423.000.000 550.000.000 289,860 2015 170.292.000.000 550.000.000 309,622 2016 200.889.000.000 550.000.000 365,253
3 AMFG 2012 2.457.089.000.000 434.000.000 5661,495 2013 2.760.727.000.000 434.000.000 6361,122 2014 3.918.391.000.000 434.000.000 9028,551 2015 3.390.223.000.000 434.000.000 7811,574 2016 3.599.264.000.000 434.000.000 8293,235
4 ARNA 2012 604.808.179.406 1.835.357.744 329,531 2013 768.489.883.529 7.341.430.976 104,678 2014 912.230.541.132 7.341.430.976 124,258 2015 894.728.477.056 7.341.430.976 121,874 2016 948.088.201.259 7.341.430.976 129,142
5 BUDI 2012 854.135.000.000 4.099.000.000 208,376 2013 885.121.000.000 4.099.000.000 215,936 2014 913.351.000.000 4.099.000.000 222,823 2015 1.105.251.000.000 4.499.000.000 245,666 2016 1.164.982.000.000 4.499.000.000 258,942
6 CPIN 2012 8.176.464.000.000 16.398.000.000 498,626 2013 9.950.900.000.000 16.398.000.000 606,836 2014 10.943.289.000.000 16.398.000.000 667,355 2015 12.561.427.000.000 16.398.000.000 766,034 2016 14.157.243.000.000 16.398.000.000 863,352
7 DPNS 2012 155.696.522.072 331.129.952 470,198 2013 223.427.964.789 331.129.952 674,744 2014 236.082.522.271 331.129.952 712,960 2015 241.296.079.044 331.129.952 728,705
2016 263.264.403.585 331.129.952 795,049
8 IGAR 2012 163.006.000.000 1.050.000.000 155,244 2013 225.742.774.790 972.204.500 232,197 2014 263.451.227.145 972.204.500 270,983 2015 310.464.258.463 972.204.500 319,340 2016 373.749.035.530 972.204.500 384,435
9 INAI 2012 129.218.262.395 158.400.000 815,772 2013 126.317.803.126 158.400.000 797,461 2014 145.842.103.885 316.800.000 460,360 2015 239.820.902.657 316.800.000 757,010 2016 258.016.602.673 316.800.000 814,446
10 INCI 2012 115.759.878.140 181.000.000 639,557 2013 126.091.686.236 181.000.000 696,639 2014 137.119.907.248 181.000.000 757,569 2015 154.051.308.997 181.000.000 851,112 2016 242.826.462.751 181.000.000 1341,583
11 INTP 2012 19.418.738.000.000 3.681.231.699 5275,065 2013 22.977.687.000.000 3.681.231.699 6241,848 2014 24.874.801.000.000 3.681.231.699 6757,195 2015 23.865.950.000.000 3.681.231.699 6483,143 2016 26.138.703.000.000 3.681.231.699 7100,532
12 JPFA 2012 4.763.327.000.000 2.128.039.634 2238,364 2013 5.245.222.000.000 10.640.198.170 492,963 2014 5.289.994.000.000 10.640.198.170 497,171 2015 6.109.692.000.000 10.640.198.170 574,208 2016 9.372.964.000.000 11.390.198.170 822,897
13 KDSI 2012 316.006.115.379 405.000.000 780,262 2013 352.008.887.573 405.000.000 869,158 2014 396.498.026.938 405.000.000 979,007 2015 378.921.289.074 405.000.000 935,608 2016 419.784.286.104 405.000.000 1036,504
14 LION 2012 371.829.387.027 52.016.000 7148,366 2013 415.784.337.843 52.016.000 7993,393 2014 443.978.957.043 52.016.000 8535,431 2015 454.599.496.171 520.016.000 874,203 2016 470.603.093.171 520.016.000 904,978
15 LMSH 2012 97.525.195.182 9.600.000 10158,874 2013 110.468.094.376 9.600.000 11507,093 2014 115.951.209.812 9.600.000 12078,251
2015 112.441.377.144 96.000.000 1171,264 2016 117.316.469.122 96.000.000 1222,047
16 PICO 2012 199.113.004.978 568.375.000 350,320 2013 215.034.932.281 568.375.000 378,333 2014 626.627.000.000 568.375.000 1102,489 2015 247.090.984.313 568.375.000 434,732 2016 265.842.864.248 568.375.000 467,724
17 SMGR 2012 18.164.854.648.000 5.931.520.000 3062,428 2013 21.803.975.875.000 5.931.520.000 3675,951 2014 25.002.451.936.000 5.931.520.000 4215,185 2015 27.440.798.401.000 5.931.520.000 4626,268 2016 30.574.391.457.000 5.931.520.000 5154,563
18 SRSN 2012 269.204.143.000 6.020.000.000 44,718 2013 314.375.634.000 6.020.000.000 52,222 2014 328.836.439.000 6.020.000.000 54,624 2015 340.079.836.000 6.020.000.000 56,492 2016 402.053.633.000 6.020.000.000 66,786
19 TOTO 2012 898.164.900.513 495.360.000 1813,156 2013 1.035.650.413.675 495.360.000 2090,703 2014 1.231.192.322.624 990.720.000 1242,725 2015 1.491.542.919.106 1.032.000.000 1445,294 2016 1.523.874.519.542 10.320.000.000 147,662
Lampiran 8. Data Nilai Perusahaan PBV =
5 BUDI 2012 114 208,376 0,547 2013 109 215,936 0,505 2014 107 222,823 0,480
7 DPNS 2012 385 470,198 0,819 2013 470 674,744 0,697
6 CPIN 2012 3650 498,626 7,320 2013 3375 606,836 5,562 2014 3780 667,355 5,664 2015 2600 766,034 3,394 2016 3090 863,352 3,579
87 258,942 0,336
2016
63 245,666 0,256
2015
No Kode tahun Harga per
Lembar Saham
3 AMFG 2012 8300 5661,495 1,466 2013 7000 6361,122 1,100 2014 8050 9028,551 0,892 2015 6550 7811,574 0,838 2016 6700 8293,235 0,808
289,86 2,536 2015 735 309,622 2,374 2016 600 365,253 1,643
2 ALDO 2012 470 171,465 2,741 2013 660 254,333 2,595 2014 735
1 AKPI 2012 800 1377,887 0,581 2013 810 1681,922 0,482 2014 830 1692,558 0,490 2015 875 1809,748 0,483 2016 900 1830,123 0,492
Lembar Saham PBV
Nilai Buku Modal per
4 ARNA 2012 1640 329,531 4,977 2013 820 104,678 7,834 2014 870 124,258 7,002 2015 500 121,874 4,103 2016 520 129,142 4,027
2014 353 712,96 0,495 2015 387
11 INTP 2012 22450 5275,065 4,256 2013 20000 6241,848 3,204 2014 25000 6757,195 3,700 2015 22325 6483,143 3,444 2016 15400 7100,532 2,169
874,203 1,201 2016 1050 904,978 1,160
14 LION 2012 10400 7148,366 1,455 2013 12000 7993,393 1,501 2014 9300 8535,431 1,090 2015 1050
1036,504 0,338
13 KDSI 2012 495 780,262 0,634 2013 345 869,158 0,397 2014 364 979,007 0,372 2015 191 935,608 0,204 2016 350
492,963 2,475 2014 950 497,171 1,911 2015 635 574,208 1,106 2016 1455 822,897 1,768
12 JPFA 2012 6100 2238,364 2,725 2013 1220
1341,583 0,228
728,705 0,531 2016 400 795,049 0,503
10 INCI 2012 245 639,557 0,383 2013 240 696,639 0,345 2014 238 757,569 0,314 2015 305 851,112 0,358 2016 306
814,446 0,792
460,36 0,760 2015 405 757,01 0,535 2016 645
9 INAI 2012 450 815,772 0,552 2013 600 797,461 0,752 2014 350
319,34 0,701 2016 520 384,435 1,353
8 IGAR 2012 375 155,244 2,416 2013 295 232,197 1,270 2014 315 270,983 1,162 2015 224
15 LMSH 2012 10500 10158,874 1,034
2013 8000 11507,093 0,695 2014 6450 12078,251 0,534 2015 575
50 52,222 0,957
19 TOTO 2012 6650 1813,156 3,668 2013 7700 2090,703 3,683 2014 3975 1242,725 3,199 2015 6950 1445,294 4,809 2016 498
2016 50 66,786 0,749
50 56,492 0,885
2015
50 54,624 0,915