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