Analisis Pengaruh Arus Kas Bebas Dan Kinerja Keuangan Terhadap Penurunan Laba Dan Peningkatan Laba Dengan Komite Audit Sebagai Variabel Moderasi - Unika Repository
Lampiran 1. Data Perusahaan Sampel
Daftar Perusahaan Sampel 2013
NO KODE NAMA PERUSAHAAN
2 SMBR Semen Baturaja Persero Tbk
18 BRNA Berlina Tbk
30 SSTM Sunson Textile Manufacturer Tbk
29 STAR Star Petrochem Tbk
28 SMSM Selamat Sempurna Tbk
27 PRAS Prima alloy steel Universal Tbk
26 INDS Indospring Tbk
25 GJTL Gajah Tunggal Tbk
24 ASII Astra International Tbk
23 SPMA Suparma Tbk
22 FASW Fajar Surya Wisesa Tbk
21 ALDO Alkindo Naratama Tbk
20 TALF Tunas Alfin Tbk
19 IGAR Champion Pasific Indonesia Tbk
17 APLI Asiaplast Industries Tbk
3 SMGR Semen Indonesia Tbk
16 AKKU Alam Karya Unggul Tbk
1 INTP Indocement Tunggak Prakasa Tbk
14 ISSP Steel Pipe Industry of Indonesia Tbk
13 LMSH Lionmesh Prima Tbk
12 LION Lion Metal Works Tbk
11 JPRS Jaya Pari Steel Tbk
10 INAI Indal Aluminium Industry Tbk
9 BTON Beton Jaya Manunggal Tbk
8 TOTO Surya Toto Indonesia Tbk
7 MLIA Mulia Industrindo Tbk
6 KIAS Keramika Indonesia Assosiasi Tbk
5 AMFG Asahimas Flat Glass Tbk
4 ARNA Arwana Citra Mulia Tbk
15 SRSN Indo Acitama Tbk
31 BATA Sepatu Bata Tbk
40 HMSP Hanjaya Mandala Sampoerna Tbk
46 UNVR Unilever Indonesia Tbk
45 TSPC Tempo Scan Pasific Tbk
44 SQBB Taisho Pharmaceutical Indonesia Tbk
43 MERK Merck Tbk
42 KAEF Kimia Farma Tbk
41 DVLA Darya Varia Laboratoria Tbk
39 ULTJ Ultrajaya Milk Industry and Trading Company Tbk
32 DAVO Davomas Abadi Tbk
38 PSDN Prashida Aneka Niaga Tbk
37 MLBI Multi Bintang Indonesia Tbk
36 MYOR Mayora Indah Tbk
35 INDF Indofood Sukses Makmur Tbk
34 ICBP Indofood CBP Sukses Makmur Tbk
33 DLTA Delta Djakarta Tbk
47 KICI Kedaung Indag Can Tbk
Daftar Perusahaan Sampel 2014
NO KODE NAMA PERUSAHAAN
2 SMBR Semen Baturaja Persero Tbk
18 IGAR Champion Pasific Indonesia Tbk
30 UNIT Nusantara Inti Corpora Tbk
29 SMSM Selamat Sempurna Tbk
28 PRAS Prima alloy steel Universal Tbk
27 ASII Astra International Tbk
26 FASW Fajar Surya Wisesa Tbk
25 TIRT Tirta Mahakam Resources Tbk
24 SULI SLJ Global Tbk d.h Sumalindo Lestari Jaya Tbk
23 YPAS Yana Prima Hasta Persada Tbk
22 TALF Tunas Alfin Tbk
21 TRST Trias Sentosa Tbk
20 SIMA Siwani Makmur Tbk
19 SIAP Sekawan Intipratama Tbk
17 BRNA Berlina Tbk
3 SMGR Semen Indonesia Tbk
1 INTP Indocement Tunggak Prakasa Tbk
15 AKPI Argha Karya Prima Industry Tbk
14 ETWA Eterindo Wahanatama Tbk
13 DPNS Duta Pertiwi Nusantara
12 PICO Pelangi Indah Canindo Tbk
11 LMSH Lionmesh Prima Tbk
10 LION Lion Metal Works Tbk
9 INAI Indal Aluminium Industry Tbk
8 GDST Gunawan Dianjaya Steel Tbk
7 BTON Beton Jaya Manunggal Tbk
6 MLIA Mulia Industrindo Tbk
5 AMFG Asahimas Flat Glass Tbk
4 ARNA Arwana Citra Mulia Tbk
16 APLI Asiaplast Industries Tbk
31 SSTM Sunson Textile Manufacturer Tbk
44 DVLA Darya Varia Laboratoria Tbk
54 KICI Kedaung Indag Can Tbk
53 UNVR Unilever Indonesia Tbk
52 ADES Akasha Wira International Tbk
51 TSPC Tempo Scan Pasific Tbk
50 SQBB Taisho Pharmaceutical Indonesia Tbk
49 SIDO Industri Jamu dan Farmasi Sido Muncul Tbk
48 MERK Merck Tbk
47 KAEF Kimia Farma Tbk
46 KLBF Kalbe Farma Tbk
45 INAF Indofarma Tbk
43 HMSP Hanjaya Mandala Sampoerna Tbk
32 BIMA Primarindo Asia Infrastructure Tbk
42 ULTJ Ultrajaya Milk Industry and Trading Company Tbk
41 SKLT Sekar Laut Tbk
40 MLBI Multi Bintang Indonesia Tbk
39 INDF Indofood Sukses Makmur Tbk
38 ICBP Indofood CBP Sukses Makmur Tbk
37 DLTA Delta Djakarta Tbk
36 SCCO Supreme Cable Manufacturing and Commerce Tbk
35 KBLI KMI Wire and Cable Tbk
34 JECC Jembo Cable Company Tbk
33 BATA Sepatu Bata Tbk
55 LMPI (Langgeng Makmur Industry Tbk
Daftar Perusahaan Sampel 2015
NO KODE NAMA PERUSAHAAN
2 SMBR Semen Baturaja Persero Tbk
18 BRNA Berlina Tbk
30 RICY Ricky Putra Globalindo Tbk
29 SMSM Selamat Sempurna Tbk
28 PRAS Prima alloy steel Universal Tbk
27 INDS Indospring Tbk
26 AUTO Astra Auto Part Tbk
25 ASII Astra International Tbk
24 SPMA Suparma Tbk
23 TIRT Tirta Mahakam Resources Tbk
22 SIPD Siearad Produce Tbk
21 JPFA Japfa Comfeed Indonesia Tbk
20 YPAS Yana Prima Hasta Persada Tbk
19 IGAR Champion Pasific Indonesia Tbk
17 TRST Trias Sentosa Tbk
3 SMGR Semen Indonesia Tbk
1 INTP Indocement Tunggak Prakasa Tbk
15 EKAD Ekadharma International Tbk
14 DPNS Duta Pertiwi Nusantara Tbk
13 LMSH Lionmesh Prima Tbk
12 LION Lion Metal Works Tbk
11 INAI Indal Aluminium Industry Tbk
10 BAJA Saranacentral Bajatama Tbk
9 ALMI Alumindo Light Metal Industry Tbk
8 PICO Pelangi Indah Canindo Tbk
7 TOTO Surya Toto Indonesia Tbk
6 MLIA Mulia Industrindo Tbk
5 ARNA Arwana Citra Mulia Tbk
4 WTON Wijaya Karya Beton Tbk
16 INCI Intan Wijaya International Tbk
31 SSTM Sunson Textile Manufacturer Tbk
45 DVLA Darya Varia Laboratoria Tbk
55 SKLT Sekar Laut Tbk
54 UNVR Unilever Indonesia Tbk
53 TSPC Tempo Scan Pasific Tbk
52 SQBB Taisho Pharmaceutical Indonesia Tbk
51 SIDO Industri Jamu dan Farmasi Sido Muncul Tbk
50 PYFA Pyridam Farma Tbk
49 MERK Merck Tbk
48 KLBF Kalbe Farma Tbk
47 KAEF Kimia Farma Tbk
46 INAF Indofarma Tbk
44 GGRM Gudang Garam Tbk
32 TRIS Trisula International Tbk
43 ULTJ Ultrajaya Milk Industry and Trading Company Tbk
42 STTP Siantar Top Tbk
41 ROTI Nippon Indosari Corporindo Tbk
40 MYOR Mayora Indah Tbk
39 MLBI Multi Bintang Indonesia Tbk
38 ICBP Indofood CBP Sukses Makmur Tbk
37 INDF Indofood Sukses Makmur Tbk
36 CEKA Cahaya Kalbar Tbk
35 SCCO Supreme Cable Manufacturing and Commerce Tbk
34 KBLM Kabelindo Murni Tbk
33 JECC Jembo Cable Company Tbk
56 LMPI Langgeng Makmur Industry Tbk
Lampiran 2. Input Data Sampel
15 INCI 16960660023 25782575358 -8821915335 147992617351 110023088698 136668408270 26645319572 48483386129 17246171884 26479845035 9233673151 2015
29 TRIS 37448445764 61186196427 -23737750663 523900642605 746828922732 859743472895 112914550163 126698247072 141945316154 136103536749 -5841779405 2015
28 SSTM -10462177146 29295185872 -39757363018 773663346934 519854661831 506180498366 -13674163465 343663190339 47899817337 50717553591 2817736254 2015
27 RICY 13465713464 134156890685 -120691177221 1170752424106 1185443580242 1111051293008 -74392287234 339246789752 286674551228 280480520315 -6194030913 2015
26 SMSM 461307000000 536111000000 -74804000000 1749395000000 2632860000000 2802924000000 170064000000 714935000000 574663000000 614004000000 39341000000 2015
25 PRAS 6437333237 5512017512 925315725 1286827899805 445664542004 469645085526 23980543522 859544268456 119653754357 88078023429 -31575730928 2015
24 INDS 1933819152 110641662962 -108707843810 2282666078493 1866977260105 1659505639261 -207471620844 1509423216058 339313341166 311412184688 -27901156478 2015
23 AUTO 322701 866768 -544067 14380926 12255427 11723787 -531640 3507217 1784352 1686745 -97607 2015
22 ASII 15613 26290 -10677 236029 201701 184196 -17505 224 54759 53005 -1754 2015
21 SPMA -42597342144 85999470922 -128596813066 2091957078669 1550810295608 1621516334166 70706038558 1439722058953 181435555062 154527265068 -26908289994 2015
20 TIRT -865431603 16167875835 -17033307438 713714873924 814572005112 852780085776 38208080664 198328135715 46681612020 41020117863 -5661494157 2015
19 JPFA 524484 1452924 -928440 15730435 24458880 25022913 564033 6828784 1312779 1253885 -58894 2015
18 YPAS -9880781293 33677132098 -43557913391 320494592961 421516175465 277402566627 -144113608838 166690538767 60635032777 45564377126 -15070655651 2015
17 IGAR 51416184307 80061208533 -28645024226 349894783575 737863227409 677331846043 -60531381366 66489781540 147758394227 125800093277 -21958300950 2015
16 TRST 25314103403 135020261491 -109706158088 3261285495052 2507884797367 2457349444991 -50535352376 2101159762436 485064194004 429237700778 -55826493226 2015
14 EKAD 47040256456 100935448358 -53895191902 411348790570 526573620057 531537606573 4963986516 96595733391 74245630803 71465892400 -2779738403 2015
Input Data Awal Manajemen Laba
13 DPNS 9859176172 5105993427 4753182745 268877322944 132775925237 118475319120 -14300606117 14593914982 18334276135 2592885644 -15741390491 2015
12 LMSH 1944443395 10910801951 -8966358556 139915598255 249072012369 174598965938 -74473046431 27799616826 24106193844 20876982285 -3229211559 2015
11 LION 46018637487 59304153529 -13285516042 600102716315 377622622150 389251192409 11628570259 112954807003 81803308390 96861786712 15058478322 2015
10 INAI 28615673167 47011856454 -18396183287 897281657710 933462438255 1384675922166 451213483911 231997724037 162208830774 448914306574 286705475800 2015
9 BAJA -9349900882 27344372141 -36694273023 974632970453 1229844640405 1251193634272 21348993867 249498445491 211977317848 284098300607 72120982759 2015
8 PICO 14975406018 59320891249 -44345485231 626626507164 694332286638 699310599565 4978312927 132333370834 168398316329 158534987306 -9863329023 2015
7 TOTO 285236780659 240629138479 44607642180 2027288693678 2053630374083 2278673871193 225043497110 875127024145 546510986499 545590081452 -920905047 2015
6 MLIA -155911654 367602920 -523514574 7215152320 5629696723 5713989433 84292710 5520673718 563658451 438466836 -125191615 2015
5 ARNA 71209943348 111918147182 -40708203834 1259175442875 1609758677687 1291926384471 -317832293216 884792151368 392856746890 413926177287 21069430397 2015
4 WTON 171784021770 458415942291 -286631920521 3802658881174 3277195052159 2652622140207 -624572911952 1997514941320 482687786516 582412003860 99724217344 2015
3 SMGR 4525441038 7288586537 -2763145499 34314666027 26987035135 26948004471 -39030664 25167682710 3432556555 3628640501 196083946 2015
2 SMBR 354180062 522628119 -168448057 2926360857 1214914932 1461248284 246333352 787023588 80553246 39417460 -41135786 2015
1 INTP 4356661 5049117 -692456 28884973 19996264 17798055 -2198209 13817592 2670993 2544260 -126733 2015
Tahun No Kode NI it CFO it TAC it TA it-1 REV it-1 REV it Δ REV it PPE it REC it-1 REC it Δ REC it 2015
30 JECC 2464669 21550154 -19085485 1062476023 1493012114 1663335876 170323762 396189098 473898955 469089278 -4809677
Tahun No Kode TAC it/
21 SPMA -0.061472 0.0337990 0.6882178 97614328552 0.046661726 0.688217781 -0.006 0.062 0.002893027 -0.094 -0.0646925 -0.067799 0.006327 2015
15 INCI -0.059611 0.1800449 0.3276068 17411646421 0.117652128 0.327606789 -0.006 0.062 0.007294432 -0.094 -0.0307950 -0.029501 -0.030110 2015
16 TRST -0.033639 -0.0154955 0.6442735 5291140850 0.001622410 0.644273482 -0.006 0.062 0.000100589 -0.094 -0.0605617 -0.066461 0.032822 2015
17 IGAR -0.081868 -0.1729988 0.1900279 -38573080416 -0.110241942 0.190027930 -0.006 0.062 -0.006835000 -0.094 -0.0178626 -0.030698 -0.051170 2015
18 YPAS -0.135908 -0.4496600 0.5201041 -129042953187 -0.402636912 0.520104059 -0.006 0.062 -0.024963489 -0.094 -0.0488898 -0.079853 -0.056055 2015
19 JPFA -0.059022 0.0358562 0.4341129 622927 0.039600113 0.434112852 -0.006 0.062 0.002455207 -0.094 -0.0408066 -0.044351 -0.014670 2015
20 TIRT -0.023866 0.0535341 0.2778815 43869574821 0.061466527 0.277881466 -0.006 0.062 0.003810925 -0.094 -0.0261209 -0.028310 0.004444 2015
22 ASII -0.045236 -0.0741646 0.0009490 -15751 -0.066733325 0.000949036 -0.006 0.062 -0.004137466 -0.094 -0.0000892 -0.010227 -0.035009 2015
13 DPNS 0.017678 -0.0531864 0.0542772 1440784374 0.005358519 0.054277225 -0.006 0.062 0.000332228 -0.094 -0.0051021 -0.010770 0.028448 2015
23 AUTO -0.037833 -0.0369684 0.2438798 -434033 -0.030181158 0.243879775 -0.006 0.062 -0.001871232 -0.094 -0.0229247 -0.030796 -0.007037 2015
24 INDS -0.047623 -0.0908900 0.6612545 -179570464366 -0.078666988 0.661254500 -0.006 0.062 -0.004877353 -0.094 -0.0621579 -0.073035 0.025412 2015
25 PRAS 0.000719 0.0186354 0.6679559 55556274450 0.043173042 0.667955885 -0.006 0.062 0.002676729 -0.094 -0.0627879 -0.066111 0.066830 2015
26 SMSM -0.042760 0.0972130 0.4086756 130723000000 0.074724691 0.408675571 -0.006 0.062 0.004632931 -0.094 -0.0384155 -0.039783 -0.002977 2015
27 RICY -0.103089 -0.0635423 0.2897682 -68198256321 -0.058251646 0.289768172 -0.006 0.062 -0.003611602 -0.094 -0.0272382 -0.036850 -0.066239 2015
28 SSTM -0.051388 -0.0176746 0.4442025 -16491899719 -0.021316636 0.444202497 -0.006 0.062 -0.001321631 -0.094 -0.0417550 -0.049077 -0.002312 2015
29 TRIS -0.045310 0.2155266 0.2418364 118756329568 0.226677198 0.241836403 -0.006 0.062 0.014053986 -0.094 -0.0227326 -0.014679 -0.030631 2015
14 EKAD -0.131021 0.0120676 0.2348268 7743724919 0.018825204 0.234826832 -0.006 0.062 0.001167163 -0.094 -0.0220737 -0.026907 -0.104114 2015
12 LMSH -0.064084 -0.5322712 0.1986885 -71243834872 -0.509191511 0.198688475 -0.006 0.062 -0.031569874 -0.094 -0.0186767 -0.056247 -0.007837 2015
TAit-1 ΔREVit/
2 SMBR -0.057562 0.0841774 0.2689428 287469138 0.098234344 0.268942768 -0.006 0.062 0.006090529 -0.094 -0.0252806 -0.025190 -0.032372 2015
TAit-1 PPE it/ TAit-1
ΔREVit - ΔRECit (ΔREVit - ΔRECit)
/ TAit-1 PPE it/TA it-1
β0 β1 β1 ((ΔREVit- ΔRECit)/TAit-1) β2 β2 (PPEit/TAit-1) NDAit Dait
2015
1 INTP -0.023973 -0.0761022 0.4783661 -2071476 -0.071714659 0.478366104 -0.006 0.062 -0.004446309 -0.094 -0.0449664 -0.055413 0.031440 2015
3 SMGR -0.080524 -0.0011374 0.7334381 -235114610 -0.006851724 0.733438078 -0.006 0.062 -0.000424807 -0.094 -0.0689432 -0.075368 -0.005156 2015
11 LION -0.022139 0.0193776 0.1882258 -3429908063 -0.005715535 0.188225789 -0.006 0.062 -0.000354363 -0.094 -0.0176932 -0.024048 0.001909 2015
4 WTON -0.075377 -0.1642464 0.5252943 -724297129296 -0.190471234 0.525294275 -0.006 0.062 -0.011809217 -0.094 -0.0493777 -0.067187 -0.008190 2015
5 ARNA -0.032329 -0.2524130 0.7026758 -338901723613 -0.269145754 0.702675832 -0.006 0.062 -0.016687037 -0.094 -0.0660515 -0.088739 0.056409 2015
6 MLIA -0.072558 0.0116827 0.7651500 209484325 0.029033944 0.765149989 -0.006 0.062 0.001800104 -0.094 -0.0719241 -0.076124 0.003566 2015
7 TOTO 0.022004 0.1110071 0.4316736 225964402157 0.111461383 0.431673608 -0.006 0.062 0.006910606 -0.094 -0.0405773 -0.039667 0.061670 2015
8 PICO -0.070769 0.0079446 0.2111838 14841641950 0.023684989 0.211183806 -0.006 0.062 0.001468469 -0.094 -0.0198513 -0.024383 -0.046386 2015
9 BAJA -0.037649 0.0219046 0.2559922 -50771988892 -0.052093445 0.255992207 -0.006 0.062 -0.003229794 -0.094 -0.0240633 -0.033293 -0.004356 2015
10 INAI -0.020502 0.5028672 0.2585562 164508008111 0.183340434 0.258556187 -0.006 0.062 0.011367107 -0.094 -0.0243043 -0.018937 -0.001565 2015
30 JECC -0.017963 0.1603083 0.3728923 175133439 0.164835192 0.372892272 -0.006 0.062 0.010219782 -0.094 -0.0350519 -0.030832 0.012869
ASET KA
0.93 2185464365772
23 AUTO 4796770 3625907 1.32 14339110 0.818 10143426 0.032 4195684 0.414 737843 128925 0.009
4 2015
22 ASII 105161 76242 1.38 245435 0.750 126533 0.123 118902 0.940 6439 19851 0.081
3 2015
59008405821 26991065101 0.012
1390005205106 1.847
0.742 752677119911
21 SPMA 712695266090 765797690730
24 INDS 992929224058 445006853182 2.23 2553928346219 0.650 1919038917988 0.001 634889428231 0.331 46798556885 63843106077 0.025
3 2015
20 TIRT 520354933692 479533182534 1.09 763168027178 1.117 91161062357 -0.009 672006964821 7.372 740825818 15427050017 0.020
3 2015
19 JPFA 9604154 5352670 1.79 17159466 1.458 6109692 0.086 11049774 1.809 708488 744436 0.043
3 2015
18 YPAS 104222023392 85097667841 1.22 279189768587 0.994 150399520729 -0.066 128790247858 0.856 419263196 33257868902 0.119
3 2015
3 2015
3 2015
3 2015
3 2015
3
0.003
2.694 16994866 4555288
0.007 990707822
1.224 367756259
1.05 1358464081
30 JECC 927492569 883284008
29 TRIS 428277334914 226897001062 1.89 574346433075 1.497 329208076905 0.114 245138356170 0.745 25800376607 35385819820 0.062
25 PRAS 658889212539 655589698468 1.01 1531742052164 0.307 720564133797 0.009 811177918367 1.126 33116981 5478900531 0.004
3 2015
28 SSTM 377319537345 331660630809 1.14 721884167684 0.701 244091472861 -0.043 477792694823 1.957 4107450000 25187735872 0.035
3 2015
27 RICY 851477572604 718198051081 1.19 1198193867892 0.927 400079043512 0.034 798114824380 1.995 57428372977 76728517708 0.064
3 2015
26 SMSM 1368558000000 105847000000 12.93 2220108000000 1.263 1440248000000 0.320 779860000000 0.541 100498000000 435613000000 0.196
3 2015
17 IGAR 309534956646 62393966974 4.96 383936040590 1.764 310464258463 0.166 73471782127 0.237 30684601639 49376606894 0.129
16 TRST 1137766718031 869536723928 1.31 3357359499954 0.732 1956920690054 0.013 1400438809900 0.716 47217915315 87802346176 0.026
Tahun No Kode ASET LANCAR LIABILITAS LANCAR
4 WTON 2454908917918 1793464704364 1.37 4456097502805 0.595 2263425161325 0.076 2192672341480 0.969 442994450797 15421491494 0.003
3 2015
7 TOTO 1348062605364 560119357447 2.41 2439540859205 0.934 1491542919106 0.191 947997940099 0.636 160020207353 80608931126 0.033
3 2015
6 MLIA 1530197787 1757515738 0.87 7125800277 0.802 1115119044 -0.140 6010681233 5.390 222649573 144953347 0.020
4 2015
5 ARNA 509178006986 498857920866 1.02 1430779475454 0.903 894728477056 0.080 536050998398 0.599 83393114623 28525032559 0.020
3 2015
4 2015
3 2015
3 SMGR 10538703910 6599189622 1.60 38153118932 0.706 27440798401 0.165 10712320531 0.390 5168034789 2120551748 0.056
3 2015
2 SMBR 1938566969 255994894 7.57 3268667933 0.447 2949352584 0.120 319315349 0.108 31024594 491603525 0.150
3 2015
1 INTP 13133854 2687743 4.89 27638360 0.644 23865950 0.183 3772410 0.158 2670307 2378810 0.086
2015
CR TOT.ASET TATO TOT.EKUITAS ROE TOT.LIABILITAS DER Kas untuk PPE FCF FCF/TOT.
8 PICO 449061302609 282806672040 1.59 605788310444 1.154 247090984313 0.061 358697326131 1.452 965958000 58354933249 0.096
9 BAJA 667260528237 777986766746 0.86 948682681142 1.319 161627612352 -0.058 787055068790 4.870 6627868308 20716503833 0.022
3 2015
0.190 618352196 10292449755
15 INCI 107268622816 11084537386 9.68 169546066314 0.806 154051308997 0.110 15494757317 0.101 3703620113 22078955245 0.130
3 2015
14 EKAD 284055202739 79594446891 3.57 389691595500 1.364 291961416611 0.161 97730178889 0.335 6125145575 94810302783 0.243
3 2015
13 DPNS 185099466179 13865122841 13.35 274483110371 0.432 241296079044 0.041 33187031327 0.138 1723365836 3382627591 0.012
3 2015
0.077
0.017 21341373897
3 2015
1.305 112441377144
8.09 133782751041
12 LMSH 89126109044 11018274023
3 2015
11 LION 508345199844 133693524978 3.80 639330150373 0.609 454599496171 0.101 184730654202 0.406 23917496421 35386657108 0.055
3 2015
10 INAI 955465955552 952130242797 1.00 1330259296537 1.041 239820902657 0.119 1090438393880 4.547 43419529382 3592327072 0.003
- -0.057
PPE it REC it-1 REC it Δ REC it
46 PYFA 3087104465 15699910434 -12612805969 172736624689 192555731180 217843921422 25288190242 84152132186 39596938982 30245569598 -9351369384 2015
59 BTON 7630330090 7643755010 -13424920 176136296407 113547870414 96008496750 -17539373664 14238319647 10853173217 9317662847 -1535510370 2014
58 MLIA 125013335 460633645 -335620310 7189899445 5197009630 5629696723 432687093 5497490587 517172468 563658451 46485983 2014
57 AMFG 458635 564250 -105615 3539393 3216480 3672186 455706 1530836 400446 383817 -16629 2014
56 ARNA 261651053219 238937995916 22713057303 1135244802060 1417640229330 1609758677687 192118448357 736206333096 306380879154 392856746890 86475867736 2014
55 SMGR 5573577279 6721170878 -1147593599 30792884092 24501240780 26987035135 2485794355 20221066650 2916061904 3432556555 516494651 2014
54 SMBR 328336316 283527338 44808978 2711416335 1168607832 1214914932 46307100 557907013 35736258 80553246 44816988 2014
53 INTP 5274009 5344607 -70598 26607241 18691286 19996264 1304978 12143632 2518588 2670993 152405 2014
52 LMPI 3968046308 16467774299 -12499727991 808892238344 513547309970 452693585202 -60853724768 261750620000 250433391505 242107769071 -8325622434 2014
51 SKLT 20066791849 29666923359 -9600131510 331574891637 681419524161 745107731208 63688207047 148556690479 82116256304 91574884157 9458627853 2015
50 UNVR 5851805 6299051 -447246 14280670 34511534 36484030 1972496 8320917 3052260 3602272 550012 2015
49 TSPC 529218651807 778361981647 -249143329840 5592730492960 7512115037587 8181481867179 669366829592 1616562460878 839642753550 923247607102 83604853552 2015
48 SQBB 150207262 139913445 10293817 459352720 497501571 514708068 17206497 90312268 123424938 135781322 12356384 2015
47 SIDO 437475 432896 4579 2821399 2197907 2218536 20629 961873 334258 347730 13472 2015
45 MERK 142545462 160700345 -18154883 716599526 863207535 983446471 120238936 110784138 144633951 171588194 26954243 2015
2015
44 KLBF 2057694281873 2456995428106 -399301146233 12425032367729 17368532547558 17887464223321 518931675763 3938494051483 2464901529716 2434081759027 -30819770689 2015
43 KAEF 252972506074 175966862348 77005643726 2968184626297 4521024379759 4860371483524 339347103765 681742779981 525094482086 576206358857 51111876771 2015
42 INAF 6565707419 134284985659 -127719278240 1248343275406 1381436578115 1621898667657 240462089542 398427199954 208245803553 209889781499 1643977946 2015
41 DVLA 107894430 214166823 -106272393 1236247525 1103821775 1306098136 202276361 258265183 351272822 398510527 47237705 2015
40 GGRM 6452834 3200820 3252014 58220600 65185850 70365573 5179723 20106488 1532275 1568098 35823 2015
39 ULTJ 523100215029 669463282892 -146363067863 2917083567355 3916789366423 4393932684171 477143317748 1160712905883 407449449974 477628933703 70179483729 2015
38 STTP 185705201171 194843122728 -9137921557 1700204093895 2170464194350 2544277844656 373813650306 1042537874859 281859370792 315428170065 33568799273 2015
37 ROTI 270538700440 555511840614 -284973140174 2142894276216 1880262901697 2174501712899 294238811202 1821378205498 213406935097 250544417433 37137482336 2015
36 MYOR 1250233128560 2336785497955 -1086552369395 10291108029334 14169088278238 14818730635847 649642357609 3770695841693 3080840526614 3379244630889 298404104275 2015
35 ICBP 2923148 3485533 -562385 24910211 30022463 31741094 1718631 6555660 2902202 3363697 461495 2015
34 INDF 3231713 4213613 -981900 85938885 63594452 64061947 467495 25096342 4339670 5116610 776940 2015
33 CEKA 106549446980 168614370234 -62064923254 1284150037341 3701868790192 3485733830354 -216134959838 221003080305 315238141384 261169962552 -54068178832 2015
32 SCCO 159543050307 197980124011 -38437073704 1656007190010 3703267949291 3533081041052 -170186908239 327657621402 840603662188 713941018489 -126662643699 2015
31 KBLM 12760365612 24641687071 -11881321459 647249655440 919537870594 967710339797 48172469203 291209032493 220031115877 189980395473 -30050720404 2015
60 INAI 22058700759 81915088114 -59856387355 765881409376 640702671875 933462438255 292759766380 103335945534 162208830774 225252514571 63043683797 Tahun No Kode TAC it/
TAit-1 ΔREVit/
52 LMPI -0.015453 -0.0752309 0.3235915 -52528102334 -0.064938319 0.323591460 -0.006 0.062 -0.004026176 -0.094 -0.0304176 -0.040444 0.024991 2014
46 PYFA -0.073018 0.1463974 0.4871702 34639559626 0.200533961 0.487170178 -0.006 0.062 0.012433106 -0.094 -0.0457940 -0.039361 -0.033657 2015
47 SIDO 0.001623 0.0073116 0.3409206 7157 0.002536685 0.340920586 -0.006 0.062 0.000157274 -0.094 -0.0320465 -0.037889 0.039512 2015
48 SQBB 0.022409 0.0374581 0.1966077 4850113 0.010558581 0.196607670 -0.006 0.062 0.000654632 -0.094 -0.0184811 -0.023826 0.046236 2015
49 TSPC -0.044548 0.1196852 0.2890471 585761976040 0.104736314 0.289047088 -0.006 0.062 0.006493651 -0.094 -0.0271704 -0.026677 -0.017871 2015
50 UNVR -0.031318 0.1381235 0.5826699 1422484 0.099609052 0.582669931 -0.006 0.062 0.006175761 -0.094 -0.0547710 -0.054595 0.023277 2015
51 SKLT -0.028953 0.1920779 0.4480336 54229579194 0.163551525 0.448033594 -0.006 0.062 0.010140195 -0.094 -0.0421152 -0.037975 0.009022 2015
53 INTP -0.002653 0.0490460 0.4564033 1152573 0.043318020 0.456403278 -0.006 0.062 0.002685717 -0.094 -0.0429019 -0.046216 0.043563 2014
44 KLBF -0.032137 0.0417650 0.3169806 549751446452 0.044245474 0.316980587 -0.006 0.062 0.002743219 -0.094 -0.0297962 -0.033053 0.000916 2015
54 SMBR 0.016526 0.0170786 0.2057622 1490112 0.000549570 0.205762208 -0.006 0.062 0.000034073 -0.094 -0.0193416 -0.025308 0.041834 2014
55 SMGR -0.037268 0.0807263 0.6566799 1969299704 0.063953078 0.656679855 -0.006 0.062 0.003965091 -0.094 -0.0617279 -0.063763 0.026495 2014
56 ARNA 0.020007 0.1692309 0.6485001 105642580621 0.093057093 0.648500070 -0.006 0.062 0.005769540 -0.094 -0.0609590 -0.061189 0.081197 2014
57 AMFG -0.029840 0.1287526 0.4325137 472335 0.133450849 0.432513711 -0.006 0.062 0.008273953 -0.094 -0.0406563 -0.038382 0.008542 2014
58 MLIA -0.046679 0.0601799 0.7646130 386201110 0.053714397 0.764613000 -0.006 0.062 0.003330293 -0.094 -0.0718736 -0.074543 0.027864 2014
59 BTON -0.000076 -0.0995784 0.0808369 -16003863294 -0.090860678 0.080836942 -0.006 0.062 -0.005633362 -0.094 -0.0075987 -0.019232 0.019156 2014
45 MERK -0.025335 0.1677910 0.1545970 93284693 0.130176883 0.154597002 -0.006 0.062 0.008070967 -0.094 -0.0145321 -0.012461 -0.012874 2015
43 KAEF 0.025944 0.1143282 0.2296834 288235226994 0.097108254 0.229683415 -0.006 0.062 0.006020712 -0.094 -0.0215902 -0.021570 0.047513 2015
TAit-1 PPE it/ TAit-1
33 CEKA -0.048332 -0.1683097 0.1721007 -162066781006 -0.126205487 0.172100669 -0.006 0.062 -0.007824740 -0.094 -0.0161775 -0.030002 -0.018329 2015
ΔREVit - ΔRECit (ΔREVit - ΔRECit)
/ TAit-1 PPE it/TA it-1 β0 β1
β1 ((ΔREVit- ΔRECit)/TAit-1) β2 β2 (PPEit/TAit-1) NDAit Dait
2015
31 KBLM -0.018357 0.0744264 0.4499176 78223189607 0.120854741 0.449917632 -0.006 0.062 0.007492994 -0.094 -0.0422923 -0.040799 0.022443 2015
32 SCCO -0.023211 -0.1027694 0.1978600 -43524264540 -0.026282654 0.197860023 -0.006 0.062 -0.001629525 -0.094 -0.0185988 -0.026228 0.003018 2015
34 INDF -0.011426 0.0054399 0.2920255 -309445 -0.003600757 0.292025455 -0.006 0.062 -0.000223247 -0.094 -0.0274504 -0.033674 0.022248 2015
42 INAF -0.102311 0.1926250 0.3191648 238818111596 0.191308045 0.319164774 -0.006 0.062 0.011861099 -0.094 -0.0300015 -0.024140 -0.078171 2015
35 ICBP -0.022576 0.0689930 0.2631716 1257136 0.050466694 0.263171597 -0.006 0.062 0.003128935 -0.094 -0.0247381 -0.027609 0.005033 2015
36 MYOR -0.105582 0.0631266 0.3664033 351238253334 0.034130266 0.366403290 -0.006 0.062 0.002116076 -0.094 -0.0344419 -0.038326 -0.067256 2015
37 ROTI -0.132985 0.1373091 0.8499618 257101328866 0.119978541 0.849961767 -0.006 0.062 0.007438670 -0.094 -0.0798964 -0.078458 -0.054527 2015
38 STTP -0.005375 0.2198640 0.6131840 340244851033 0.200120005 0.613183958 -0.006 0.062 0.012407440 -0.094 -0.0576393 -0.051232 0.045857 2015
39 ULTJ -0.050174 0.1635686 0.3979018 406963834019 0.139510516 0.397901836 -0.006 0.062 0.008649652 -0.094 -0.0374028 -0.034753 -0.015421 2015
40 GGRM 0.055857 0.0889672 0.3453501 5143900 0.088351889 0.345350065 -0.006 0.062 0.005477817 -0.094 -0.0324629 -0.032985 0.088842 2015
41 DVLA -0.085964 0.1636212 0.2089106 155038656 0.125410691 0.208910576 -0.006 0.062 0.007775463 -0.094 -0.0196376 -0.017862 -0.068102 2015
60 INAI -0.078154 0.3822521 0.1349242 229716082583 0.299936883 0.134924212 -0.006 0.062 0.018596087 -0.094 -0.0126829 -0.000087 -0.078067 Tahun No Kode ASET LANCAR LIABILITAS LANCAR CR TOT.ASET TATO TOT.EKUITAS ROE TOT.LIABILITAS DER
Kas untuk PPE FCF FCF/TOT.
ASET KA
31 KBLM 362277745626 342643691341 1.06 654385717061 1.479 296475380006 0.043 357910337055 1.207 20419520556 4222166515 0.006
51 SKLT 189758915421 159132842277 1.19 377110748359 1.976 152044668111 0.132 225066080248 1.480 19759710325 9907213034 0.026
54 SMBR 2335768747 179749240 12.99 2926360857 0.415 2717247111 0.121 209113746 0.077 31837071 251690267 0.086
3 2014
53 INTP 16086773 3260559 4.93 28884973 0.692 24784801 0.213 4100172 0.165 3459061 1885546 0.065
3 2014
52 LMPI 442484119278 351301587089 1.26 793093512600 0.571 401211837509 0.010 391881675091 0.977 13438738862 3029035437 0.004
3 2015
3 2015
55 SMGR 11648544675 5273269122 2.21 34314666027 0.786 25002451936 0.223 9312214091 0.372 2581061518 4140109360 0.121
50 UNVR 6623114 10127542 0.65 15729945 2.319 4827360 1.212 10902585 2.258 1472444 4826607 0.307
3 2015
49 TSPC 4304922144352 1696486657073 2.54 6284729099203 1.302 4337140975120 0.122 1947588124083 0.449 262332668105 516029313542 0.082
3 2015
48 SQBB 365466619 102270152 3.57 464027522 1.109 354053487 0.424 109974035 0.311 16392461 123520984 0.266
3 2015
3 2014
5 2014
2 2015
60 INAI 644378101805 595335758497
3
0.051
5.152 35733668074 46181420040
0.151 751439553825
1.040 145842103885
1.08 897281657710
3 2014
56 ARNA 507458459958 315672702842 1.61 1259175442875 1.278 912230541132 0.287 346944901743 0.380 86889013567 152048982349 0.121
59 BTON 125563722796 24837582186 5.06 174157547015 0.551 146640218904 0.052 27517328111 0.188 -543032721 8186787731 0.047
3 2014
58 MLIA 1628326016 1462013369 1.11 7215152320 0.780 1321572099 0.095 5893580221 4.460 226937767 233695878 0.032
4 2014
57 AMFG 2263728 398238 5.68 3918391 0.937 3184642 0.144 733749 0.230 312259 251991 0.064
4 2014
47 SIDO 1707439 184060 9.28 2796111 0.793 2598314 0.168 197797 0.076 196701 236195 0.084
46 PYFA 72745997374 36534059349 1.99 159951537229 1.362 101222059197 0.030 58729478032 0.580 1995602888 13704307546 0.086
3 2015
3 2015
3 2015
38 STTP 875469433776 554491047968 1.58 1919568037170 1.325 1008809438257 0.184 910758598913 0.903 185584489794 9258632934 0.005
3 2015
37 ROTI 812990646097 395920006814 2.05 2706323637034 0.803 1188534951872 0.228 1517788685162 1.277 195298394940 360213445674 0.133
3 2015
36 MYOR 7454347029087 3151495162694 2.37 11342715686221 1.306 5077450725071 0.246 6148255759034 1.211 463593808964 1873191688991 0.165
35 ICBP 13961500 6002344 2.33 26560624 1.195 16386911 0.178 10173713 0.621 1399617 2085916 0.079
3 2015
3 2015
34 INDF 42816745 25107538 1.71 91831526 0.698 43121593 0.075 48709933 1.130 3540744 672869 0.007
3 2015
33 CEKA 1253019074345 816471301252 1.53 1485826210015 2.346 639893514352 0.167 845932695663 1.322 15360238774 153254131460 0.103
3 2015
32 SCCO 1380917436620 826026927582 1.67 1773144328632 1.993 922352503822 0.173 850791824810 0.922 34228651561 163751472450 0.092
39 ULTJ 2103565054627 561628179393 3.75 3539995910248 1.241 2797505693922 0.187 742490216326 0.265 244036641351 425426641541 0.120
40 GGRM 42568431 24045086 1.77 63505413 1.108 38007909 0.170 25497504 0.671 2923422 277398 0.004
2015
0.077
45 MERK 483679971 132435895 3.65 641646818 1.533 473543282 0.301 168103536 0.355 42463177 118237168 0.184
3 2015
44 KLBF 8748491608702 2365880490863 3.70 13696417381439 1.306 10938285985269 0.188 2758131396170 0.252 903742633914 1553252794192 0.113
3 2015
43 KAEF 2100921793619 1088431346892 1.93 3236224076311 1.502 1862096822470 0.136 1374127253841 0.738 146204582173 29762280175 0.009
3 2015
1.588 16330817594 117954168065
3 2015
0.011 940999667498
1.058 592708896744
1.26 1533708564241
42 INAF 1068157388878 846731120973
3 2015
41 DVLA 1043830034 296298118 3.52 1376278237 0.949 973517334 0.111 402760903 0.414 32201430 181965393 0.132
3 2015 Tahun No Kode NI it CFO it TAC it TA it-1 REV it-1 REV it Δ REV it PPE it REC it-1 REC it Δ REC it
2014
76 PRAS 11340527608 11556006425 -215478817 795630254209 316174631298 445664542004 129489910706 705792134066 88886702784 119653754357 30767051573 2014
89 ULTJ 283360914211 128022639236 155338274975 2811620982142 3460231249075 3916789366423 456558117348 1003229206363 381952810801 407449449974 25496639173 2014
88 SKLT 16480714984 23398218902 -6917503918 301989488699 567048547543 681419524161 114370976618 135210633301 73947590412 82116256304 8168665892 2014
87 MLBI 794883 913005 -118122 1782148 3561989 2988501 -573488 1315305 325807 382051 56244 2014
86 INDF 4401080 9269318 -4868238 78092789 57731998 63594452 5862454 22011488 4959416 4339670 -619746 2014
85 ICBP 2531681 3860843 -1329162 21267470 25094681 30022463 4927782 5838843 2549415 2902202 352787 2014
84 SCCO 137618900727 62171128817 75447771910 1762032300123 3751042310613 3703267949291 -47774361322 308148648014 799525898469 840603662188 41077763719 2014
83 KBLI 70080135740 170079674604 -99999538864 1337022291951 2572350076614 2384078038239 -188272038375 411558691981 486996835413 476764021710 -10232813703 2014
82 JECC 23844710 42230169 -18385459 1239821716 1490073098 1493012114 2939016 121782583 513749516 473898955 -39850561 2014
81 BATA 70781440 62179864 8601576 680685060 902459209 1008727515 106268306 245225987 43299158 40711116 -2588042 2014
80 BIMA 10048996788 11928906958 -1879910170 118007059098 279150207182 286688094220 7537887038 14028659400 17770602672 14178332149 -3592270523 2014
79 SSTM -12840297828 39556169947 -52396467775 801866397035 573748747725 519854661831 -53894085894 373976560649 67217400707 47899817337 -19317583370 2014
78 UNIT 396296296 23058031778 -22661735482 459118935528 101886214646 102448044300 561829654 347163555335 23722446653 21824128777 -1898317876 2014
77 SMSM 421467000000 449864000000 -28397000000 1701103245176 2372982726295 2632860000000 259877273705 492897000000 561027272788 574663000000 13635727212 2014
75 ASII 22125 14963 7162 213994 193880 201701 7821 8984 51645 54759 3114 2014
61 LION 49001630102 61833303338 -12831673236 498567897161 333674349966 377622622150 43948272184 101606366543 63350679547 81803308390 18452628843 2014
74 TIRT 23140521040 73334021254 -50193500214 723177125785 740839654535 814572005112 73732350577 183149192387 24917449146 46681612020 21764162874 2014
73 SULI 5519 34541 -29022 941141 177698 531317 353619 406365 54084 50989 -3095 2014
72 YPAS -8931976717 52054364496 -60986341213 613878797683 439680589423 421516175465 -18164413958 180149137587 57019735596 60635032777 3615297181 2014
71 TALF 57653818954 57518834251 134984703 341414650168 423277747305 558080193376 134802446071 118272956724 74401020834 77153187729 2752166895 2014
70 TRST 30084477143 236909957713 -206825480570 3260919505192 2033149367039 2507884797367 474735430328 1980022881193 475835141313 485064194004 9229052691 2014
69 SIMA 1378596138 3624161343 -2245565205 65314178204 2281916205 15760701901 13478785696 8055614938 126469290 1755797783 1629328493 2014
68 IGAR 54898874758 25762820842 29136053916 314746644499 643403327263 737863227409 94459900146 46081516352 128470063461 147758394227 19288330766 2014
67 BRNA 56998824 198105603 -141106779 1125132715 960999965 1258841240 297841275 719368856 159995583 232366583 72371000 2014
66 APLI 9626571647 22314328339 -12687756692 303594490546 281551386863 294081114204 12529727341 165967227248 44108251883 49153447552 5045195669 2014
65 AKPI 34690704 374349492 -339658788 2084567189 1663385190 1945383031 281997841 1060731359 416207759 400045577 -16162182 2014
64 DPNS 14519866284 5877779661 8642086623 256372669050 131333196189 132775925237 1442729048 14918235303 16245495525 18334276135 2088780610 2014
63 PICO 16153616369 24408903218 -8255286849 621400236614 684448835916 694332286638 9883450722 139160457062 153848244468 168398316329 14550071861 2014
62 LMSH 7403115436 9999770412 -2596654976 141697598705 256210760822 249072012369 -7138748453 29522279223 24299962987 24106193844 -193769143 2014
90 HMSP 10181083 11103195 -922112 27404594 75025207 80690139 5664932 6355591 1449427 1097937 -351490
90 HMSP -0.033648 0.2067147 0.2319170 6016422 0.219540636 0.231916992 -0.006 0.062 0.013611519 -0.094 -0.0218002 -0.014189 -0.019459
81 BATA 0.012637 0.1561196 0.3602635 108856348 0.159921753 0.360263507 -0.006 0.062 0.009915149 -0.094 -0.0338648 -0.029950 0.042586 2014
74 TIRT -0.069407 0.1019561 0.2532563 51968187703 0.071860940 0.253256340 -0.006 0.062 0.004455378 -0.094 -0.0238061 -0.025351 -0.044056 2014
75 ASII 0.033468 0.0365478 0.0419825 4707 0.021995944 0.041982485 -0.006 0.062 0.001363749 -0.094 -0.0039464 -0.008583 0.042051 2014
76 PRAS -0.000271 0.1627514 0.8870856 98722859133 0.124081329 0.887085591 -0.006 0.062 0.007693042 -0.094 -0.0833860 -0.081693 0.081422 2014
77 SMSM -0.016693 0.1527698 0.2897514 246241546493 0.144754028 0.289751372 -0.006 0.062 0.008974750 -0.094 -0.0272366 -0.024262 0.007569 2014
78 UNIT -0.049359 0.0012237 0.7561517 2460147530 0.005358410 0.756151682 -0.006 0.062 0.000332221 -0.094 -0.0710783 -0.076746 0.027387 2014
79 SSTM -0.065343 -0.0672108 0.4663826 -34576502524 -0.043120029 0.466382632 -0.006 0.062 -0.002673442 -0.094 -0.0438400 -0.052513 -0.012830 2014
80 BIMA -0.015930 0.0638766 0.1188798 11130157561 0.094317727 0.118879832 -0.006 0.062 0.005847699 -0.094 -0.0111747 -0.011327 -0.004603 2014
82 JECC -0.014829 0.0023705 0.0982259 42789577 0.034512686 0.098225883 -0.006 0.062 0.002139787 -0.094 -0.0092332 -0.013093 -0.001736 2014
72 YPAS -0.099346 -0.0295896 0.2934604 -21779711139 -0.035478846 0.293460433 -0.006 0.062 -0.002199688 -0.094 -0.0275853 -0.035785 -0.063561 2014
83 KBLI -0.074793 -0.1408144 0.3078174 -178039224672 -0.133160999 0.307817375 -0.006 0.062 -0.008255982 -0.094 -0.0289348 -0.043191 -0.031602 2014
84 SCCO 0.042819 -0.0271132 0.1748825 -88852125041 -0.050425934 0.174882519 -0.006 0.062 -0.003126408 -0.094 -0.0164390 -0.025565 0.068384 2014
85 ICBP -0.062497 0.2317051 0.2745434 4574995 0.215117031 0.274543375 -0.006 0.062 0.013337256 -0.094 -0.0258071 -0.018470 -0.044028 2014
86 INDF -0.062339 0.0750704 0.2818633 6482200 0.083006384 0.281863259 -0.006 0.062 0.005146396 -0.094 -0.0264951 -0.027349
2014
87 MLBI -0.066281 -0.3217959 0.7380448 -629732 -0.353355614 0.738044764 -0.006 0.062 -0.021908048 -0.094 -0.0693762 -0.097284 0.031004 2014
88 SKLT -0.022906 0.3787250 0.4477329 106202310726 0.351675521 0.447732912 -0.006 0.062 0.021803882 -0.094 -0.0420869 -0.026283 0.003377 2014
89 ULTJ 0.055249 0.1623825 0.3568152 431061478175 0.153314220 0.356815237 -0.006 0.062 0.009505482 -0.094 -0.0335406 -0.030035 0.085284 2014