Lampiran 1 Pengaruh corporate governance terhadap manajemen laba (studi empiris pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia).
Lampiran 1
Daftar Perusahaan Sampel
NO.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
KODE
CEKA
FAST
INDF
MYOR
MLBI
PTSP
SKLT
SMAR
TBLA
GGRM
SRSN
BATA
FASW
AKRA
BUDI
CLPI
LTLS
LMPI
19
20
21
22
23
24
25
26
27
28
29
30
31
32
KKGI
BRNA
EKAD
SIAP
TRST
YPAS
INTP
SMGR
BTON
JPRS
LMSH
LION
TIRA
KIAS
NAMA PERUSAHAAN (PT….)
Cahaya Kalbar Tbk
Fast Food Indonesia Tbk
Indofood Sukses Makmur Tbk
Mayora Indah Tbk
Multi Bintang Indonesia Tbk
Pioneerindo Gourmet International Tbk
Sekar Laut Tbk
Sinar Mas Agro Resources Technology (SMART) Tbk
Tunas Baru Lampung Tbk
Gudang Garam Tbk
Indo Acidatama (d/h Sarasa Nugraha) Tbk
Sepatu Bata Tbk
Fajar Surya Wisesa Tbk
AKR Corporindo Tbk
Budi Acid Jaya Tbk
Colorpak Indonesia Tbk
Lautan Luas Tbk
Langgeng Makmur Plastik Industry Ltd Tbk
Resource Alam Indonesia (d/h Kurnia Kapuas Utama Glue Industries)
Tbk
Berlina Tbk
Ekadharma International Tbk
Sekawan Inti Pratama Tbk
Trias Sentosa Tbk
PT Yanaprima Hastapersada Tbk
Indocement Tunggal Prakarsa Tbk
Semen Gresik (Persero) Tbk
Betonjaya Manunggal Tbk
Jaya Pari Steel Tbk
Lion Mesh Prima Tbk
Lion Metal Works Tbk
Tira Austenite Tbk
Keramika Indonesia Assosiasi Tbk
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
TOTO
KBLM
IKBI
VOKS
ASGR
MTDL
ASII
AUTO
INDS
INTA
LPIN
MASA
SMSM
TURI
UNTR
MDRN
KLBF
KAEF
MERK
PYFA
TSPC
TCID
MRAT
Surya Toto Indonesia Tbk
Kabelindo Murni Tbk
Sumi Indo Kabel Tbk
Voksel Electric Tbk
Astra Graphia Tbk
Metrodata Electronics Tbk
Astra International Tbk
Astra Otoparts Tbk
Indospring Tbk
Intraco Penta Tbk
Multi Prima Sejahtera Tbk (formerly Lippo Enterprise)
Multistrada Arah Sarana Tbk
Selamat Sempurna Tbk
Tunas Ridean Tbk
United Tractors Tbk
Modern Internasional (d/h Modern Photo Film Company) Tbk
Kalbe Farma Tbk
Kimia Farma (Persero) Tbk
Merck Tbk
Pyridam Farma Tbk
Tempo Scan Pacific Tbk
Mandom Indonesia Tbk
Mustika Ratu Tbk
Lampiran 2
Data Corporate Governance
NO.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
KODE
CEKA
FAST
INDF
MYOR
MLBI
PTSP
SKLT
SMAR
TBLA
GGRM
SRSN
BATA
FASW
AKRA
BUDI
CLPI
LTLS
LMPI
∑ DK Independen (Orang)
2008
2009
2010
1
1
1
2
2
2
3
3
3
1
1
1
2
2
2
1
1
1
1
1
1
3
3
3
1
1
1
3
4
3
3
3
3
2
2
2
1
1
1
1
1
1
2
2
2
1
1
1
2
2
2
2
1
1
∑ DK Dalam (Orang)
2008
2009
2010
2
2
2
4
4
4
7
7
7
2
2
2
3
3
5
2
2
2
2
2
2
5
5
5
2
2
2
1
1
1
6
6
6
3
3
3
2
2
2
2
2
2
3
3
3
2
2
2
3
3
3
0
1
1
2008
3
6
10
3
5
3
3
8
3
4
9
5
3
3
5
3
5
2
∑ DK (Orang)
2009
3
6
10
3
5
3
3
8
3
5
9
5
3
3
5
3
5
2
2010
3
6
10
3
7
3
3
8
3
4
9
5
3
3
5
3
5
2
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
KKGI
BRNA
EKAD
SIAP
TRST
YPAS
INTP
SMGR
BTON
JPRS
LMSH
LION
TIRA
KIAS
TOTO
KBLM
IKBI
VOKS
ASGR
MTDL
ASII
AUTO
INDS
INTA
2
1
1
1
1
1
3
3
1
1
1
1
1
1
1
2
2
1
1
1
5
3
1
1
2
1
1
1
1
1
3
3
1
1
1
1
1
1
1
2
2
1
1
1
5
3
1
1
2
2
1
1
1
1
3
2
1
1
1
1
1
1
1
2
2
1
1
1
5
3
1
1
2
3
2
2
2
2
4
3
1
1
2
2
3
1
2
2
3
4
2
2
5
6
2
2
2
3
2
2
2
2
4
3
1
1
2
2
3
1
2
2
3
4
2
2
5
7
2
2
2
2
2
2
2
2
4
3
1
1
2
2
3
2
2
2
3
4
2
2
6
7
2
2
4
4
3
3
3
3
7
6
2
2
3
3
4
2
3
4
5
5
3
3
10
9
3
3
4
4
3
3
3
3
7
6
2
2
3
3
4
2
3
4
5
5
3
3
10
10
3
3
4
4
3
3
3
3
7
5
2
2
3
3
4
3
3
4
5
5
3
3
11
10
3
3
43
44
45
46
47
48
49
50
51
52
53
54
55
LPIN
MASA
SMSM
TURI
UNTR
MDRN
KLBF
KAEF
MERK
PYFA
TSPC
TCID
MRAT
1
3
1
2
3
1
2
3
1
1
2
2
1
1
2
1
2
3
1
2
3
1
1
2
2
1
1
2
1
2
3
1
2
3
1
1
2
2
1
2
2
2
3
5
2
4
2
2
2
1
3
2
2
2
2
3
5
2
4
2
2
2
1
3
2
2
2
2
3
3
2
4
2
2
2
1
3
2
3
5
3
5
8
3
6
5
3
3
3
5
3
3
4
3
5
8
3
6
5
3
3
3
5
3
3
4
3
5
6
3
6
5
3
3
3
5
3
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
KDK (%)
2008
2009
2010
33
33
33
33
33
33
30
30
30
33
33
33
40
40
29
33
33
33
33
33
33
38
38
38
33
33
33
75
80
75
33
33
33
40
40
40
33
33
33
33
33
33
40
40
40
33
33
33
40
40
40
100
50
50
50
50
50
25
25
50
UDK (Orang)
2008
2009
2010
3
3
3
6
6
6
10
10
10
3
3
3
5
5
7
3
3
3
3
3
3
8
8
8
3
3
3
4
5
4
9
9
9
5
5
5
3
3
3
3
3
3
5
5
5
3
3
3
5
5
5
2
2
2
4
4
4
4
4
4
2008
0
1
1
0
1
1
0
1
1
0
1
0
1
1
0
0
1
1
0
0
KKA
2009
1
1
0
1
0
1
0
0
1
0
1
0
1
1
1
0
1
1
0
1
2010
1
1
0
1
0
1
0
0
1
0
1
0
1
1
1
0
1
1
0
1
Ukuran Perusahaan (Ln Total Asset)
2008
2009
2010
13,31239183 13,25093775 13,65354442
13,57313194
13,8560842 14,02742571
17,49412018
17,5139183 17,67151237
14,88812036 14,99308774 15,29693122
13,75511172 13,80895411 13,94397589
11,31148225 11,42017401 11,59918573
12,21107511 12,18681847 12,20294275
16,1206839 16,13893646 16,33928866
14,84602136 14,84023946 15,11054042
16,99659974
17,1198653 17,24112991
12,88140457 12,93308246 12,80492288
12,90396107 12,94007142 13,09036071
15,12884383 15,11603868 15,31848112
15,3996001 15,61706688 15,85225204
14,34540324 14,28477892 14,49234186
12,46418944 12,29773527 12,52594719
15,05098494 14,94080697 15,09397998
13,23583134 13,20027582 13,31944218
12,32457542 12,51699994 13,17542062
12,97766588 13,13671194 13,21932129
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
33
33
33
33
43
50
50
50
33
33
25
50
33
50
40
20
33
33
50
33
33
33
33
60
33
33
33
33
43
50
50
50
33
33
25
50
33
50
40
20
33
33
50
30
33
33
33
50
33
33
33
33
43
40
50
50
33
33
25
33
33
50
40
20
33
33
45
30
33
33
33
50
3
3
3
3
7
6
2
2
3
3
4
2
3
4
5
5
3
3
10
9
3
3
3
5
3
3
3
3
7
6
2
2
3
3
4
2
3
4
5
5
3
3
10
10
3
3
3
4
3
3
3
3
7
5
2
2
3
3
4
3
3
4
5
5
3
3
11
10
3
3
3
4
0
0
1
0
0
0
1
1
0
0
1
0
0
1
0
1
0
1
0
0
0
1
1
0
0
0
1
0
0
0
1
1
0
0
1
0
0
1
0
0
0
1
0
0
0
1
1
0
0
0
1
0
0
0
1
1
0
0
1
0
0
1
0
0
0
1
0
0
0
1
1
0
11,85484001
11,86510231
14,58509364
12,10376303
15,06003281
16,17664414
11,16349564
12,89757848
11,03469610
12,44170588
12,33965029
13,63008539
13,84616682
13,03704729
13,36359672
13,96834151
13,64241115
14,06921901
11,29898939
15,19712298
13,73019992
13,94409549
12,11691351
14,68220088
12,01444593
11,90114268
14,46869995
12,16074050
15,48753183
16,37670734
11,15316004
12,77691376
11,19589697
12,51122374
12,21497788
14,09353313
13,82634367
12,77925598
13,23916460
14,02897381
13,56043378
13,87288661
11,39569478
15,35128880
12,24495195
13,97433316
11,83435658
13,50804338
12,22817654
11,92445879
14,52332859
12,21034351
16,54637493
16,56040680
11,40560748
12,92703439
11,26702493
12,62445398
12,29150236
14,05146924
13,90313949
12,90717559
13,30605067
13,93460917
13,79783527
13,75919626
11,63387681
15,53574753
12,38890241
14,30709464
11,92461781
13,40820075
45
46
47
48
49
50
51
52
53
54
55
33
40
38
33
33
60
33
33
67
40
33
33
40
38
33
33
60
33
33
67
40
33
33
40
50
33
33
60
33
33
67
40
33
3
5
8
3
6
5
3
3
3
5
3
3
5
8
3
6
5
3
3
3
5
3
3
5
6
3
6
5
3
3
3
5
3
0
1
0
1
0
1
0
1
0
1
0
0
1
0
1
1
1
0
1
0
1
0
0
1
0
1
1
1
0
1
0
1
0
13,74267424
13,66979090
16,94436193
13,58085474
15,55664879
14,18408344
12,83485196
11,49938419
14,90308111
13,72206763
12,77925598
13,75539000
14,38688099
17,01029154
13,55809771
15,68460862
14,26392723
12,98073299
11,51229527
14,99818914
13,81011603
12,80939358
13,88045806
14,55752123
17,20668838
13,58441296
15,76605239
14,32069490
12,98256783
11,51877830
15,09355022
13,86166678
12,86450415
Lampiran 3
Data
Keuangan
Total Aktiva (Jutaan Rupiah)
2008
2009
NO. KODE
2007
CEKA
613.680
604.642
1
FAST
629.491
784.759
2
INDF 29.527.466 39.591.309
3
MYOR 1.893.175 2.922.998
4
MLBI
621.835
941.389
5
PTSP
74,009
81.755
6
SKLT
182.697
201.003
7
SMAR 8.063.169 10.025.916
8
TBLA
2.457.120 2.802.497
9
10 GGRM 23.779.951 24.072.959
SRSN
334.128
392.937
11
BATA
332.080
401.901
12
3.769.588 3.718.548
13 FASW
3.497.591 4.874.851
14 AKRA
BUDI
1.485.651 1.698.750
15
CLPI
167.583
258.898
16
LTLS
2.135.084 3.440.010
17
LMPI
531.756
560.078
18
KKGI
173.813
225.162
19
386.976
432.642
20 BRNA
84,926
140.764
21 EKAD
SIAP
96.242
142.216
22
TRST
2.138.991 2.158.866
23
YPAS
125.330
180.550
24
INTP 10.016.027 3.471.276
25
8.515.227 10.602.964
26 SMGR
BTON
46.469
70.509
27
JPRS
268.790
399.344
28
62.812
61.988
29 LMSH
LION
216.130
253.142
30
TIRA
238.871
228.582
31
KIAS
801.564
830.751
32
TOTO
913.995 1.031.131
33
568.603
1.041.408
40.382.953
3.246.499
993.465
91.142
196.186
10.210.595
2.786.340
27.230.965
413.777
416.679
3.671.235
6.059.070
1.598.824
219.199
3.081.130
540.514
272.938
507.226
165.123
147.435
1.921.660
191.136
5.322.916
12.951.308
69.784
353.951
72.831
271.366
201.789
1.320.516
1.010.892
2010
Aktiva Tetap (Jutaan Rupiah)
2008
2009
2010
850.470
1.236.043
47.275.955
4.399.191
1.137.082
109.009
199.375
12.475.642
3.651.105
30.741.679
364.005
484.252
4.495.022
7.665.590
1.967.633
275.391
3.591.139
608.920
527.245
550.907
204.470
150.913
2.029.558
200.856
15.346.146
15.562.999
89.824
411.282
78.200
303.900
217.837
1.266.122
1.091.583
185.988
187.967
197.189
166.690
187.611
220.935
9.586.545 10.796.021 11.737.142
1.030.725 1.282.771 1.489.561
403.172
420.864
528.879
21.642
20.873
27.147
91.598
99.534
97.002
2.862.571 3.389.877 3.924.066
936.404 1.003.177 1.157.020
6.608.094 7.019.464 7.406.632
108.742
100.335
92.167
139.021
155.768
167.843
2.620.338 2.550.453 3.077.945
2.215.659 2.859.238 3.037.893
971.180 1.054.857 1.117.614
23.925
31.727
32.568
889.072
879.817 1.025.373
166.689
161.252
183.886
22.604
23.673
58.895
199.934
214.234
246.846
12.325
66.641
67.542
45.392
41.176
37.346
1.382.187 1.310.044 1.264.124
88.152
100.082
105.396
7.597.622 7.773.279 7.702.769
3.308.878 4.014.143 7.662.560
8.785
7.094
7.088
18.549
19.192
17.619
9.185
24.186
23.302
18.837
19.614
18.209
63.709
55.897
63.687
445.682
783.275
762.798
409.195
393.619
362.061
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
KBLM
432.681
459.111
354.781
403.195
240.338
238.057
232.988
IKBI
589.322
636.409
561.948
600.820
122.328
122.526
112.376
VOKS
805.074 1.165.128 1.237.958 1.126.481
199.374
212.644
211.047
ASGR
624.557
841.054
774.857
982.480
199.054
166.062
170.218
MTDL 1.162.251 1.288.796 1.059.054
945.242
70.304
64.601
78.488
ASII
63.520
80.740
88.938
112.857
18
21
24
AUTO
3.454.254 3.981.316 4.644.939 5.585.852
702.097
696.716
985.029
INDS
599.273
918.227
207.929
240.122
206.098
183.494
184.785
INTA
863.818 1.137.218 1.172.130 1.634.904
99.716
294.233
310.108
LPIN
139.253
182.940
137.910
150.937
1.378
711
1.667
MASA 1.799.172 2.379.024
735.307
665.438 1.622.043 1.692.561 2.134.310
SMSM
830.050
929.753
941.651 1.067.103
358.495
341.364
376.795
TURI
767.900
864.400 1.770.692 2.100.154
623.838
700.281
805.004
UNTR 13.002.619 22.847.721 24.404.828 29.700.914 9.505.248 11.835.726 13.261.374
MDRN
910.085
790.843
773.049
793.662
188.342
141.543
177.854
KLBF
5.138.213 5.703.832 6.482.447 7.032.497 1.327.347 1.398.128 1.605.266
KAEF
1.386.739 1.445.670 1.565.831 1.657.291
397.948
402.062
413.197
MERK
331.062
375.064
433.971
434.768
54.795
66.911
67.053
PYFA
95.157
98.655
99.937
100.587
56.680
54.047
52.827
TSPC
2.773.135 2.967.057 3.263.103 3.589.596
665.063
715.003
760.788
TCID
725.197
910.790
994.620 1.047.238
386.987
399.856
396.756
MRAT
315.998
354.781
365.636
386.352
58.481
64.861
68.343
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
Piutang (Jutaan Rupiah)
Pendapatan (Jutaan Rupiah)
2007
2008
2009
2010
2007
2008
2009
2010
35.688
133.057
71.003
112.259
812.635 1.963.638 1.194.544
718.205
18.688
19.404
160.817
40.802 1.589.643 2.022.633 2.454.360 2.913.605
2.603.951 3.162.143 2.794.611 3.286.929 27.858.304 38.799.279 37.937.319 38.403.360
585.999
751.625
880.906 1.328.534 2.828.440 3.907.674 4.777.175 7.224.165
111.694
107.485
94.348
221.236
978.600 1.325.661 1.616.264 1.790.164
1.602
2.106
2.218
2.738
163.777
207.324
226.790
247.503
135.534
46.514
34.013
38.606
237.050
313.125
276.312
314.146
1.081.197
995.007 1.361.847 1.998.392 8.079.715 16.101.565 14.201.230 20.265.425
243.686
234.966
183.295
236.107 1.844.207 3.955.846 2.783.573 2.951.114
2.639.274 2.098.598 1.038.958
915.004 27.389.365 30.251.643 32.973.080 37.691.997
54.909
66.897
71.998
73.171
268.079
313.919
352.543
342.870
21.700
17.091
17.386
23.066
493.717
539.762
598.466
644.189
464.373
349.617
473.753
528.273 2.655.795 3.027.012 2.733.300 3.385.973
873.060
923.460 1.411.548 1.685.658 5.894.751 9.476.133 8.959.842 12.194.997
268.643
165.337
207.562
286.970 1.350.298 1.551.987 1.782.132 2.124.381
98.469
156.054
110.842
129.332
382.264
504.661
447.956
516.582
573.681
838.543
673.322
848.960 2.712.536 4.458.094 3.746.865 3.901.733
83.068
88.727
108.146
135.215
303.167
326.183
381.141
401.594
81.322
106.839
120.805
190.800
55.265
338.377
406.616
969.354
84.192
107.924
148.526
144.073
375.941
479.934
537.142
568.328
22.655
21.871
24.936
31.360
146.912
182.650
205.218
254.276
17.296
23.317
29.564
33.085
56.683
137.021
160.143
171.108
326.192
274.252
246.430
356.079 1.456.541 1.810.920 1.571.511 1.745.511
18.596
33.973
36.426
44.608
241.230
277.757
278.875
348.359
842.969
962.559 1.383.606 1.405.072 7.323.644 9.780.498 10.576.456 11.137.805
1.185.358 1.528.588 1.451.782 1.764.284 9.600.801 12.209.846 14.387.850 14.344.189
19.980
13.331
14.489
13.708
115.203
172.391
133.111
127.919
108.310
86.658
136.621
86.927
432.808
732.703
302.868
427.793
12.656
13.262
16.555
17.521
117.237
163.317
124.811
161.012
41.070
37.887
37.399
34.269
179.568
229.607
197.508
207.833
53.362
53.576
56.346
56.544
222.913
254.706
238.089
268.978
202.260
282.402
339.821
305.000
315.418
415.564
359.944
582.296
175.537
213.639
227.995
280.713
885.829 1.124.347
980.327 1.121.499
261.753
148.744
56.694
107.420
319.611
539.697
301.331
542.618
197.025
208.097
98.304
200.545 1.590.455 1.645.326
862.112 1.226.302
289.091
454.848
652.649
584.746 1.358.648 2.267.484 1.729.113 1.309.570
105.757
363.034
179.422
362.201
725.581 1.027.738 1.335.237 1.565.567
603.092
460.560
366.214
331.270 2.712.987 3.422.200 3.396.917 3.953.971
25
30
28
39
70
97
99
130
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
744.193
568.193
748.680
849.087 4.184.279 5.337.720 5.265.798 6.255.109
94.365
159.256
92.078
167.798
564.441
963.198
720.229 1.027.120
242.843
512.482
215.918
240.394
710.996 1.120.472 1.180.895 1.833.181
12.202
15.521
38.173
30.315
49.154
59.249
58.088
59.519
55.150
100.960
121.634
109.437
898.335 1.333.604 1.691.475 2.006.840
207.875
244.417
279.098
314.123 1.064.055 1.353.586 1.374.652 1.561.787
2.288.279 1.868.356
209.386
294.616 4.412.018 5.541.965 4.592.747 6.825.683
3.010.643 3.636.178 4.625.552 5.409.109 18.165.598 27.903.196 29.241.883 37.323.872
172.417
172.984
215.299
195.061 1.256.297 1.057.356
898.946
733.001
934.955 1.006.000 1.348.080 1.363.957 7.004.910 7.877.366 9.087.348 10.226.789
310.117
272.551
315.657
369.979 2.365.636 2.704.728 2.854.058 3.183.829
87.481
89.932
177.471
89.552
547.238
637.134
751.403
795.689
17.022
19.736
17.827
20.587
86.643
119.581
132.001
140.858
344.864
391.159
482.366 1.057.912 3.124.072 3.633.789 4.497.931 5.134.242
119.259
156.614
190.730
205.597 1.018.334 1.239.775 1.388.725 1.466.939
90.114
113.110
136.124
147.865
252.123
307.804
345.576
369.366
Lampiran 4
Perhitungan Perubahan Revenue
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
KODE
CEKA
FAST
INDF
MYOR
MLBI
PTSP
SKLT
SMAR
TBLA
GGRM
SRSN
BATA
FASW
AKRA
BUDI
CLPI
LTLS
LMPI
KKGI
BRNA
2007
812.635
1.589.643
27.858.304
2.828.440
978.600
163.777
237.050
8.079.715
1.844.207
27.389.365
268.079
493.717
2.655.795
5.894.751
1.350.298
382.264
2.712.536
303.167
55.265
375.941
Revenue (Jutaan Rupiah)
2008
2009
1.963.638
1.194.544
2.022.633
2.454.360
38.799.279
37.937.319
3.907.674
4.777.175
1.325.661
1.616.264
207.324
226.790
313.125
276.312
16.101.565
14.201.230
3.955.846
2.783.573
30.251.643
32.973.080
313.919
352.543
539.762
598.466
3.027.012
2.733.300
9.476.133
8.959.842
1.551.987
1.782.132
504.661
447.956
4.458.094
3.746.865
326.183
381.141
338.377
406.616
479.934
537.142
2010
718.205
2.913.605
38.403.360
7.224.165
1.790.164
247.503
314.146
20.265.425
2.951.114
37.691.997
342.870
644.189
3.385.973
12.194.997
2.124.381
516.582
3.901.733
401.594
969.354
568.328
2008
1.151.003
432.990
10.940.975
1.079.234
347.061
43.547
76.075
8.021.850
2.111.639
2.862.278
45.840
46.045
371.217
3.581.382
201.689
122.397
1.745.558
23.016
283.112
103.993
∆Revt
2009
-769.094
431.727
-861.960
869.501
290.603
19.466
-36.813
-1.900.335
-1.172.273
2.721.437
38.624
58.704
-293.712
-516.291
230.145
-56.705
-711.229
54.958
68.239
57.208
2010
-476.339
459.245
466.041
2.446.990
173.900
20.713
37.834
6.064.195
167.541
4.718.917
-9.673
45.723
652.673
3.235.155
342.249
68.626
154.868
20.453
562.738
31.186
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
EKAD
SIAP
TRST
YPAS
INTP
SMGR
BTON
JPRS
LMSH
LION
TIRA
KIAS
TOTO
KBLM
IKBI
VOKS
ASGR
MTDL
ASII
AUTO
INDS
INTA
LPIN
MASA
SMSM
TURI
146.912
56.683
1.456.541
241.230
7.323.644
9.600.801
115.203
432.808
117.237
179.568
222.913
315.418
885.829
319.611
1.590.455
1.358.648
725.581
2.712.987
70
4.184.279
564.441
710.996
49.154
898.335
1.064.055
4.412.018
182.650
137.021
1.810.920
277.757
9.780.498
12.209.846
172.391
732.703
163.317
229.607
254.706
415.564
1.124.347
539.697
1.645.326
2.267.484
1.027.738
3.422.200
97
5.337.720
963.198
1.120.472
59.249
1.333.604
1.353.586
5.541.965
205.218
160.143
1.571.511
278.875
10.576.456
14.387.850
133.111
302.868
124.811
197.508
238.089
359.944
980.327
301.331
862.112
1.729.113
1.335.237
3.396.917
99
5.265.798
720.229
1.180.895
58.088
1.691.475
1.374.652
4.592.747
254.276
171.108
1.745.511
348.359
11.137.805
14.344.189
127.919
427.793
161.012
207.833
268.978
582.296
1.121.499
542.618
1.226.302
1.309.570
1.565.567
3.953.971
130
6.255.109
1.027.120
1.833.181
59.519
2.006.840
1.561.787
6.825.683
35.738
80.338
354.379
36.527
2.456.854
2.609.045
57.188
299.895
46.080
50.039
31.793
100.146
238.518
220.086
54.871
908.836
302.157
709.213
27
1.153.441
398.757
409.476
10.095
435.269
289.531
1.129.947
22.568
23.122
-239.409
1.118
795.958
2.178.004
-39.280
-429.835
-38.506
-32.099
-16.617
-55.620
-144.020
-238.366
-783.214
-538.371
307.499
-25.283
2
-71.922
-242.969
60.423
-1.161
357.871
21.066
-949.218
49.058
10.965
174.000
69.484
561.349
-43.661
-5.192
124.925
36.201
10.325
30.889
222.352
141.172
241.287
364.190
-419.543
230.330
557.054
31
989.311
306.891
652.286
1.431
315.365
187.135
2.232.936
47
48
49
50
51
52
53
54
55
UNTR
MDRN
KLBF
KAEF
MERK
PYFA
TSPC
TCID
MRAT
18.165.598
1.256.297
7.004.910
2.365.636
547.238
86.643
3.124.072
1.018.334
252.123
27.903.196
1.057.356
7.877.366
2.704.728
637.134
119.581
3.633.789
1.239.775
307.804
29.241.883
898.946
9.087.348
2.854.058
751.403
132.001
4.497.931
1.388.725
345.576
37.323.872
733.001
10.226.789
3.183.829
795.689
140.858
5.134.242
1.466.939
369.366
9.737.598
-198.941
872.456
339.092
89.896
32.938
509.717
221.441
55.681
1.338.687
-158.410
1.209.982
149.330
114.269
12.420
864.142
148.950
37.772
8.081.989
-165.945
1.139.441
329.771
44.286
8.857
636.311
78.214
23.790
Lampiran 5
Perhitungan Perubahan Receivable
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
KODE
CEKA
FAST
INDF
MYOR
MLBI
PTSP
SKLT
SMAR
TBLA
GGRM
SRSN
BATA
FASW
AKRA
BUDI
CLPI
LTLS
LMPI
KKGI
BRNA
2007
35.688
18.688
2.603.951
585.999
111.694
1.602
135.534
1.081.197
243.686
2.639.274
54.909
21.700
464.373
873.060
268.643
98.469
573.681
83.068
81.322
84.192
Receivable (Jutaan Rupiah)
2008
2009
133.057
71.003
19.404
160.817
3.162.143
2.794.611
751.625
880.906
107.485
94.348
2.106
2.218
46.514
34.013
995.007
1.361.847
234.966
183.295
2.098.598
1.038.958
66.897
71.998
17.091
17.386
349.617
473.753
923.460
1.411.548
165.337
207.562
156.054
110.842
838.543
673.322
88.727
108.146
106.839
120.805
107.924
148.526
2010
112.259
40.802
3.286.929
1.328.534
221.236
2.738
38.606
1.998.392
236.107
915.004
73.171
23.066
528.273
1.685.658
286.970
129.332
848.960
135.215
190.800
144.073
2008
97.369
716
558.192
165.626
-4.209
504
-89.020
-86.190
-8.720
-540.676
11.988
-4.609
-114.756
50.400
-103.306
57.585
264.862
5.659
25.517
23.732
∆Rect
2009
-62.054
141.413
-367.532
129.281
-13.137
112
-12.501
366.840
-51.671
-1.059.640
5.101
295
124.136
488.088
42.225
-45.212
-165.221
19.419
13.966
40.602
2010
41.256
-120.015
492.318
447.628
126.888
520
4.593
636.545
52.812
-123.954
1.173
5.680
54.520
274.110
79.408
18.490
175.638
27.069
69.995
-4.453
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
EKAD
SIAP
TRST
YPAS
INTP
SMGR
BTON
JPRS
LMSH
LION
TIRA
KIAS
TOTO
KBLM
IKBI
VOKS
ASGR
MTDL
ASII
AUTO
INDS
INTA
LPIN
MASA
SMSM
TURI
22.655
17.296
326.192
18.596
842.969
1.185.358
19.980
108.310
12.656
41.070
53.362
202.260
175.537
261.753
197.025
289.091
105.757
603.092
25
744.193
94.365
242.843
12.202
55.150
207.875
2.288.279
21.871
23.317
274.252
33.973
962.559
1.528.588
13.331
86.658
13.262
37.887
53.576
282.402
213.639
148.744
208.097
454.848
363.034
460.560
30
568.193
159.256
512.482
15.521
100.960
244.417
1.868.356
24.936
29.564
246.430
36.426
1.383.606
1.451.782
14.489
136.621
16.555
37.399
56.346
339.821
227.995
56.694
98.304
652.649
179.422
366.214
28
748.680
92.078
215.918
38.173
121.634
279.098
209.386
31.360
33.085
356.079
44.608
1.405.072
1.764.284
13.708
86.927
17.521
34.269
56.544
305.000
280.713
107.420
200.545
584.746
362.201
331.270
39
849.087
167.798
240.394
30.315
109.437
314.123
294.616
-784
6.021
-51.940
15.377
119.590
343.230
-6.649
-21.652
606
-3.183
214
80.142
38.102
-113.009
11.072
165.757
257.277
-142.532
5
-176.000
64.891
269.639
3.319
45.810
36.542
-419.923
3.065
6.247
-27.822
2.453
421.047
-76.806
1.158
49.963
3.293
-488
2.770
57.419
14.356
-92.050
-109.793
197.801
-183.612
-94.346
-2
180.487
-67.178
-296.564
22.652
20.674
34.681
-1.658.970
6.424
3.521
109.649
8.182
21.466
312.502
-781
-49.694
966
-3.130
198
-34.821
52.718
50.726
102.241
-67.903
182.779
-34.944
11
100.407
75.720
24.476
-7.858
-12.197
35.025
85.230
47
48
49
50
51
52
53
54
55
UNTR
MDRN
KLBF
KAEF
MERK
PYFA
TSPC
TCID
MRAT
3.010.643
172.417
934.955
310.117
87.481
17.022
344.864
119.259
90.114
3.636.178
172.984
1.006.000
272.551
89.932
19.736
391.159
156.614
113.110
4.625.552
215.299
1.348.080
315.657
177.471
17.827
482.366
190.730
136.124
5.409.109
195.061
1.363.957
369.979
89.552
20.587
1.057.912
205.597
147.865
625.535
567
71.045
-37.566
2.451
2.714
46.295
37.355
22.996
989.374
42.315
342.080
43.106
87.539
-1.909
91.207
34.116
23.014
783.557
-20.238
15.877
54.322
-87.919
2.760
575.546
14.867
11.741
Lampiran 6
Perhitungan DAit Tahun 2008
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
KODE
CEKA
FAST
INDF
MYOR
MLBI
PTSP
SKLT
SMAR
TBLA
GGRM
SRSN
BATA
FASW
AKRA
BUDI
CLPI
LTLS
LMPI
KKGI
BRNA
Nit
(1)
27.868
125.268
1.034.389
196.230
222.307
4.287
4.271
1.046.389
63.337
1.880.492
6.797
157.563
36.553
210.033
32.981
20.108
145.846
2.572
40.474
20.764
CFOit
Ait-1
∆Revt
(2)
(3)
(4)
-41.609
613.680 1.151.003
225.582
629.491
432.990
2.684.806 29.527.466 10.940.975
138453 1.893.175 1.079.234
415.213
621.835
347.061
22.636
74.009
43.574
12.762
182.697
76.075
2.182.655 8.063.169 8.021.850
460.019 2.457.120 2.111.639
2.260.895 23.779.951 2.862.278
24.055
334.128
45.840
-36.673
332.080
46.045
1.107.949 3.769.588
371.217
117.370 3.497.591 3.581.382
79.992 1.485.651
201.689
-61,471
167.583
122.397
-446.824 2.135.084 1.745.558
-9.589
531.756
23.016
54.422
173.813
283.112
15.870
386.976
103.993
∆Rect
(5)
97.369
716
558.192
165.626
-4.209
504
-89.020
-86.190
-8.720
-540.676
11.988
-4.609
-114.756
50.400
-103.306
57.585
264.862
5.659
25.517
23.732
PPEt
(6)
185.988
166.690
9.586.545
1.030.725
403.172
21.642
91.598
2.862.571
936.404
6.608.094
108.742
139.021
2.620.338
2.215.659
971.180
23.925
889.072
166.689
22.604
199.934
TAC=Nit-CFOit
(7)=(1)-(2)
69.477
-100.314
-1.650.417
57.777
-192.906
-18.349
-8.491
-1.136.266
-396.682
-380.403
-17.258
194.236
-1.071.396
92.663
-47.011
20.169
592.670
12.161
-13.948
4.894
TAit/Ait-1
(8)=(7)/(3)
0,1132
-0,1594
-0,0559
0,0305
-0,3102
-0,2479
-0,0465
-0,1409
-0,1614
-0,0160
-0,0517
0,5849
-0,2842
0,0265
-0,0316
0,1204
0,2776
0,0229
-0,0802
0,0126
1/Ait-1
(9)=1/(3)
0,00000163
0,00000159
0,00000003
0,00000053
0,00000161
0,00001351
0,00000547
0,00000012
0,00000041
0,00000004
0,00000299
0,00000301
0,00000027
0,00000029
0,00000067
0,00000597
0,00000047
0,00000188
0,00000575
0,00000258
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
EKAD
SIAP
TRST
YPAS
INTP
SMGR
BTON
JPRS
LMSH
LION
TIRA
KIAS
TOTO
KBLM
IKBI
VOKS
ASGR
MTDL
ASII
AUTO
INDS
INTA
LPIN
MASA
SMSM
TURI
4.606
3.694
58.025
18.693
1.745.501
2.523.544
20.823
49.158
9.237
37.840
1.331
21.576
63.287
3.987
97.687
5.238
62.487
29.956
9
566.025
31.827
22.944
4.763
2.974
91.472
245.079
-57.107
84.926
-21.429
96.242
129.361 2.138.991
747
125.330
1.619.202 10.016.027
2.628.308 8.515.227
21.115
46.469
116.895
268.790
302
62.812
28.540
216.130
42.624
238.871
-10.941
801.564
184.900
913.995
-37.093
432.681
68.215
589.322
-15.603
805.074
246.465
624.557
-68.551 1.162.251
11
63.520
490.003 3.454.254
-120.017
599.273
17.236
863.818
-26.309
139.253
126.003 1.799.172
130.695
830.050
691.231
767.900
35.738
80.338
354.379
36.527
2.456.854
2.609.045
57.188
299.895
46.080
50.039
31.793
100.146
238.518
220.086
54.871
908.836
302.157
709.213
27
1.153.441
398.757
409.476
10.095
435.629
289.531
1.129.947
-784
6.021
-51.940
15.377
119.590
343.230
-6.649
-21.652
606
-3.183
214
80.142
38.102
-113.009
11.072
165.757
257.277
-142.532
5
-176.000
64.891
269.639
3.319
45.810
36.542
-419.923
12.325
45.392
1.382.187
88.152
7.597.622
3.308.878
8.785
18.549
9.185
18.837
63.709
445.682
409.195
240.338
122.328
199.374
199.054
70.304
18
702.097
206.098
99.716
1.378
1.622.043
358.495
623.838
61.713
25.123
-71.336
17.946
126.299
-104.764
-292
-67.737
8.935
9.300
-41.293
32.517
-121.613
41.080
29.472
20.841
-183.978
98.507
-2
76.022
151.844
5.708
31.072
-123.029
-39.223
-446.152
0,7267
0,2610
-0,0334
0,1432
0,0126
-0,0123
-0,0063
-0,2520
0,1422
0,0430
-0,1729
0,0406
-0,1331
0,0949
0,0500
0,0259
-0,2946
0,0848
0,0000
0,0220
0,2534
0,0066
0,2231
-0,0684
-0,0473
-0,5810
0,00001177
0,00001039
0,00000047
0,00000798
0,00000010
0,00000012
0,00002152
0,00000372
0,00001592
0,00000463
0,00000419
0,00000125
0,00000109
0,00000231
0,00000170
0,00000124
0,00000160
0,00000086
0,00001574
0,00000029
0,00000167
0,00000116
0,00000718
0,00000056
0,00000120
0,00000130
47
48
49
50
51
52
53
54
55
UNTR
MDRN
KLBF
KAEF
MERK
PYFA
TSPC
TCID
MRAT
2.660.742
2.059
706.822
55.394
98.620
2.309
320.648
114.854
22.290
4.253.895 13.002.619
64.836
910.085
807.701 5.138.213
-32.301 1.386.739
145.237
331.062
736
95.157
292.296 2.773.135
101.360
725.197
30.431
315.998
9.737.598
-198.941
872.456
339.092
89.896
32.938
509.717
221.441
55.681
625.535
567
71.045
-37.566
2.451
2.714
46.295
37.355
22.996
9.505.248
188.342
1.327.347
397.948
54.795
56.680
665.063
386.987
58.481
-1.593.153
-62.777
-100.879
87.695
-46.617
1.573
28.352
13.494
-8.141
-0,1225
-0,0690
-0,0196
0,0632
-0,1408
0,0165
0,0102
0,0186
-0,0258
0,00000008
0,00000110
0,00000019
0,00000072
0,00000302
0,00001051
0,00000036
0,00000138
0,00000316
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
∆Revt/Ait-1
(10)=(4)/(3)
1,875575218
0,687841447
0,370535521
0,57006563
0,55812394
0,588766231
0,416399831
0,994875588
0,859395959
0,120365177
0,137192932
0,138656348
0,09847681
1,023956775
0,135757994
0,730366445
0,817559403
0,04328301
1,628830985
0,268732428
0,420813414
0,834749901
0,165675779
∆Rect/Ait-1
(11)=(5)/(3)
0,15866412
0,00113743
0,01890416
0,08748584
-0,00676868
0,00680998
-0,48725485
-0,01068935
-0,00354887
-0,02273663
0,03587847
-0,01387919
-0,03044258
0,01440992
-0,06953585
0,34362077
0,12405226
0,01064210
0,14680720
0,06132680
-0,00923157
0,06256104
-0,02428248
PPEt/Ait-1
(12)=(6)/(3)
0,30307000
0,26480124
0,32466535
0,54444254
0,64835849
0,29242389
0,50136565
0,35501811
0,38109820
0,27788510
0,32545013
0,41863708
0,69512583
0,63348144
0,65370669
0,14276508
0,41641078
0,31346896
0,13004781
0,51665736
0,14512635
0,47164440
0,64618645
β1*(1/Ait-1)
(13)=β1*(9)
0,01404535
0,01369258
0,00029191
0,00455286
0,01386116
0,11646358
0,04717841
0,00106898
0,00350791
0,00036246
0,02579656
0,02595565
0,00228655
0,00246437
0,00580174
0,05143334
0,00403701
0,01620923
0,04958981
0,02227361
0,10149252
0,08955917
0,00402964
β2*(∆Revt/Ait-1∆Rect/Ait-1)
(14)=β2*(10-11)
-0,138083822
-0,05522867
-0,028280208
-0,038811831
-0,045431899
-0,046804254
-0,072677085
-0,080873291
-0,130933811
-0,011509067
-0,015372349
-0,012267781
-0,019560819
-0,08119354
-0,031149042
-0,031104302
-0,105225189
-0,004952575
-0,224866081
-0,016680748
-0,03458668
-0,06210385
-0,06210385
β3*PPEt/Ait-1
NDAit
DAit
(15)=β3*(12)
(16)=(13)+(14)+(15) (17)=(8)-(16)
-0,045984528
-0,17002300
0,28323672
-0,040178045
-0,08171414 -0,07764318
-0,049261169
-0,07724947
0,02135517
-0,082607756
-0,11686673
0,14738530
-0,098374826
-0,12994557 -0,18027499
-0,044369204
0,02529013 -0,27321943
-0,07607174
-0,10157042
0,05509456
-0,053866565
-0,13367088 -0,00724965
-0,057823672
-0,12371873 -0,03772312
-0,042163246
-0,05330985
0,03731305
-0,049380243
-0,03173197 -0,01991889
-0,063519411
-0,04983154
0,63473879
-0,105470792
-0,11355268 -0,17066830
-0,096117546
-0,17484672
0,20134010
-0,099186304
-0,10989548
0,07825211
-0,021661611
-0,00133257
0,12168769
-0,063181618
-0,11492042
0,39250669
-0,047562352
-0,03397829
0,05684781
-0,019732032
-0,08933506
0,00908790
-0,078391938
-0,07279907
0,08544585
-0,022019884
0,04488595
0,68178197
-0,071562162
-0,04410684
0,30514672
-0,098045265
-0,10929316
0,07594286
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
0,291446581
0,24529227
0,306397586
1,230669909
1,115722311
0,73361778
0,231522695
0,133096944
0,124938246
0,26096204
0,508656493
0,093108691
1,128885047
0,483794113
0,610206401
0,000425063
0,333918988
0,665401245
0,474030409
0,07249395
0,24212749
0,348811517
1,471476755
0,748895126
-0,218596065
0,169797554
0,12269209
0,01193986
0,04030779
-0,14308464
-0,08055359
0,00964784
-0,01472725
0,00089588
0,09998204
0,04168732
-0,26118318
0,01878769
0,20589039
0,41193518
-0,12263444
0,00007872
-0,05095167
0,10828287
0,31214793
0,02383432
0,02546171
0,04402385
-0,54684594
0,04810838
0,00062302
0,01382679
0,70335913
0,75854648
0,38858365
0,18905077
0,06900926
0,14623002
0,08715588
0,26670881
0,55601549
0,44769939
0,55546234
0,20757413
0,24764680
0,31871230
0,06048952
0,00028338
0,20325575
0,34391338
0,11543635
0,00989566
0,90154971
0,43189567
0,81239484
0,73102565
0,20694990
0,25832853
0,06877327
0,00086056
0,00101223
0,18548610
0,03206724
0,13722463
0,03988041
0,03608372
0,01075317
0,00943042
0,01992080
0,01462588
0,01070629
0,01380075
0,00741609
0,13569511
0,00249529
0,01438302
0,00997821
0,06189708
0,00479073
0,01038414
0,01122458
0,00066289
0,00947093
0,00167750
-0,02560496
-0,018767537
-0,040373555
-0,110485208
-0,096211359
-0,109847281
-0,019804831
-0,020058743
-0,002007121
-0,033270348
-0,061914915
-0,011276656
-0,074232516
-0,010903089
-0,058939257
-5,2551E-05
-0,030953502
-0,084531049
-0,013019516
-0,003913486
-0,032874495
-0,024512769
-0,306238212
-0,056361283
0,033261906
-0,012544062
-0,106720022
-0,115093546
-0,058959433
-0,028684495
-0,010470711
-0,022187344
-0,01322408
-0,040467478
-0,084363709
-0,067929008
-0,08427978
-0,031495028
-0,037575217
-0,048357919
-0,009178018
-4,29963E-05
-0,030839805
-0,052181654
-0,01751505
-0,001501459
-0,136791293
-0,065531125
-0,123263909
-0,110917837
-0,031400315
-0,039195946
-0,05151896
-0,13300053
-0,07934767
0,04631639
-0,07461483
0,05681148
0,00685150
-0,01501613
-0,07561766
-0,07613392
-0,12627389
-0,02284647
-0,10110145
-0,04033648
-0,06070119
0,13562426
-0,05929802
-0,08260529
-0,02055636
0,05648213
-0,14942606
-0,07965976
-0,27436440
-0,16661623
-0,00429853
-0,05006251
0,19470894
0,14561022
0,06704453
-0,05260015
-0,17739231
0,08543841
0,03617816
-0,15785124
0,11618460
-0,05692261
0,22121682
0,07285648
0,12698851
-0,25423712
0,14545655
-0,13565575
0,08130625
0,33598563
0,02716423
0,16665130
0,08104516
0,03240598
-0,30663833
0,04409068
-0,06468074
0,03042942
50
51
52
53
54
55
0,244524745
0,271538262
0,346143741
0,183805332
0,30535289
0,176206811
β1 = 8619.353
-0,02708945
0,00740345
0,02852129
0,01669410
0,05151014
0,07277261
β2 = -.080
0,28696676
0,16551280
0,59564719
0,23982352
0,53363017
0,18506763
β3 = -.152
0,00621556
0,02603547
0,09058034
0,00310816
0,01188553
0,02727661
-0,041211768
-0,021243234
-0,048192558
-0,013440042
-0,038515323
-0,008318771
-0,043541198
-0,025113103
-0,090376991
-0,036388198
-0,080967206
-0,028080138
-0,05917041
-0,02032087
-0,02534167
-0,04672008
-0,08949716
-0,00912230
0,12240870
-0,12048961
0,04187224
0,05694389
0,10810452
-0,01664052
Lampiran 7
Perhitungan DAit Tahun
2009
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
KODE
CEKA
FAST
INDF
MYOR
MLBI
PTSP
SKLT
SMAR
TBLA
GGRM
SRSN
BATA
FASW
AKRA
BUDI
CLPI
LTLS
LMPI
KKGI
Nit
(1)
49.493
181.997
2.075.861
372.158
340.458
10.949
12.803
748.495
250.955
3.265.201
25.380
52.981
276.729
274.719
146.415
30.909
85.925
5.992
32.003
CFOit
(2)
104.683
367.684
2.314.507
446.430
526.980
18.917
11.690
125.471
-325.052
3.265.201
-26.581
80.887
868.140
671.153
296.909
80.038
970.833
12.910
26.313
Ait-1
(3)
604.642
784.759
39.591.309
2.922.998
941.389
81.755
201.003
10.025.916
2.802.497
24.072.959
392.937
401.901
3.718.548
4.874.851
1.698.750
258.898
3.440.010
560.078
225.162
∆Revt
(4)
-769.094
431.727
-861.960
869.501
290.603
19.466
-36.813
-1.900.335
-1.172.273
2.721.437
38.624
58.704
-293.712
-516.291
230.145
-56.705
-711.229
54.958
68.239
∆Rect
PPEt
TAC=Nit-CFOit
(5)
(6)
(7)=(1)-(2)
-62.054
187.967
-55.190
141.413
187.611
-185.687
-367.532 10.796.021
-238.646
129.281 1.282.771
-74.272
-13.137
420.864
-186.522
112
20.873
-7.968
-12.501
99.534
1.113
366.840 3.389.877
623.024
-51.671 1.003.177
576.007
-1.059.640 7.019.464
0
5.101
100.335
51.961
295
155.768
-27.906
124.136 2.550.453
-591.411
488.088 2.859.238
-396.434
42.225 1.054.857
-150.494
-45.212
31.727
-49.129
-165.221
879.817
-884.908
19.419
161.252
-6.918
13.966
23.673
5.690
TAit/Ait-1
(8)=(7)/(3)
-0,0913
-0,2366
-0,0060
-0,0254
-0,1981
-0,0975
0,0055
0,0621
0,2055
0,0000
0,1322
-0,0694
-0,1590
-0,0813
-0,0886
-0,1898
-0,2572
-0,0124
0,0253
1/Ait-1
(9)=1/(3)
0,00000165
0,00000127
0,00000003
0,00000034
0,00000106
0,00001223
0,00000498
0,00000010
0,00000036
0,00000004
0,00000254
0,00000249
0,00000027
0,00000021
0,00000059
0,00000386
0,00000029
0,00000179
0,00000444
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
BRNA
EKAD
SIAP
TRST
YPAS
INTP
SMGR
BTON
JPRS
LMSH
LION
TIRA
KIAS
TOTO
KBLM
IKBI
VOKS
ASGR
MTDL
ASII
AUTO
INDS
INTA
LPIN
MASA
SMSM
20.260
16.443
3.123
143.882
18.541
2.746.654
3.326.488
9.388
1.917
2.401
33.613
2.203
27.328
182.821
1.695
28.719
53.563
66.947
10.065
10
768.265
58.766
37.473
10.211
174.860
132.850
27.083
-5.568
4.024
315.373
14.821
3.184.422
4.246.498
10.821
-9.626
4.065
50.456
23.938
-39.887
227.528
8.175
112.743
27.307
270.071
279.801
11
578.745
212.497
227.409
491
180.729
268.070
432.642
140.764
142.216
2.158.866
180.550
3.471.276
10.602.964
70.509
399.344
61.988
253.142
228.582
830.751
1.031.131
459.111
636.409
1.165.128
841.054
1.288.796
80.740
3.981.316
918.227
1.137.218
182.940
2.379.024
929.753
57.208
22.568
23.122
-239.409
1.118
795.958
2.178.004
-39.280
-429.835
-38.506
-32.099
-16.617
-55.620
-144.020
-238.366
-783.214
-538.371
307.499
-25.283
2
-71.922
-242.969
60.423
-1.161
357.871
21.066
40.602
3.065
6.247
-27.822
2.453
421.047
-76.806
1.158
49.963
3.293
-488
2.770
57.419
14.356
-92.050
-109.793
197.801
-183.612
-94.346
-2
180.487
-67.178
-296.564
22.652
20.674
34.681
214.234
66.641
41.176
1.310.044
100.082
7.773.279
4.014.143
7.094
19.192
24.186
19.614
55.897
783.275
393.619
238.057
122.526
212.644
166.062
64.601
21
696.716
183.494
294.233
711
1.692.561
341.364
-6.823
22.011
-901
-171.491
3.720
-437.768
-920.010
-1.433
11.543
-1.664
-16.843
-21.735
67.215
-44.707
-6.480
-84.024
26.256
-203.124
-269.736
-1
189.520
-153.731
-189.936
9.720
-5.869
-135.220
-0,0158
0,1564
-0,0063
-0,0794
0,0206
-0,1261
-0,0868
-0,0203
0,0289
-0,0268
-0,0665
-0,0951
0,0809
-0,0434
-0,0141
-0,1320
0,0225
-0,2415
-0,2093
0,0000
0,0476
-0,1674
-0,1670
0,0531
-0,0025
-0,1454
0,00000231
0,00000710
0,00000703
0,00000046
0,00000554
0,00000029
0,00000009
0,00001418
0,00000250
0,00001613
0,00000395
0,00000437
0,00000120
0,00000097
0,00000218
0,00000157
0,00000086
0,00000119
0,00000078
0,00001239
0,00000025
0,00000109
0,00000088
0,00000547
0,00000042
0,00000108
46
47
48
49
50
51
52
53
54
55
TURI
UNTR
MDRN
KLBF
KAEF
MERK
PYFA
TSPC
TCID
MRAT
310.387
3.817.541
12.024
929.004
62.507
146.700
3.773
359.964
124.612
21.017
248.525
5.101.022
-56.323
1.363.583
80.854
133.442
736
476.590
188.222
2.438
864.400
22.847.721
790.843
5.703.832
1.445.670
375.064
98.655
2.967.057
910.790
354.781
-949.218
1.338.687
-158.410
1.209.982
149.330
114.269
12.420
864.142
148.950
37.772
-1.658.970
700.281
989.374 11.835.726
42.315
141.543
342.080 1.398.128
43.106
402.062
87.539
66.911
-1.909
54.047
91.207
715.003
34.116
399.856
23.014
64.861
61.862
-1.283.481
68.347
-434.579
-18.347
13.258
3.037
-116.626
-63.610
18.579
0,0716
-0,0562
0,0864
-0,0762
-0,0127
0,0353
0,0308
-0,0393
-0,0698
0,0524
0,00000116
0,00000004
0,00000126
0,00000018
0,00000069
0,00000267
0,00001014
0,00000034
0,00000110
0,00000282
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
∆Revt/Ait-1
(10)=(4)/(3)
-1,27198243
0,55013960
-0,02177144
0,29746890
0,30869598
0,23810165
-0,18314652
-0,18954228
-0,41829590
0,11304954
0,09829566
0,14606582
-0,07898567
-0,10590908
0,13547903
-0,21902448
-0,20675202
0,09812562
0,30306624
0,13222942
0,16032508
0,16258368
-0,11089572
∆Rect/Ait-1 PPEt/Ait-1
(11)=(5)/(3) (12)=(6)/(3)
-0,10262932 0,31087321
0,18019927 0,23906830
-0,00928315 0,27268664
0,04422890 0,43885456
-0,01395491 0,44706705
0,00136995 0,25531160
-0,06219310 0,49518664
0,03658918 0,33811145
-0,01843749 0,35795828
-0,04401785 0,29159124
0,01298172 0,25534628
0,00073401 0,38757804
0,03338292 0,68587336
0,10012368 0,58652829
0,02485651 0,62096071
-0,17463248 0,12254633
-0,04802922 0,25576001
0,03467196 0,28790990
0,06202645 0,10513763
0,09384664 0,49517615
0,02177403 0,47342360
0,04392614 0,28953142
-0,01288732 0,60682043
β1*(1/Ait-1)
(13)=β1*(9)
0,00746543
0,00575197
0,00011401
0,00154428
0,00479495
0,05521269
0,02245694
0,00045022
0,00161068
0,00018751
0,01148763
0,01123141
0,00121389
0,00092596
0,00265720
0,01743510
0,00131218
0,00805944
0,02004740
0,01043337
0,03206724
0,03173984
0,00209087
β2*(∆Revt/Ait-1∆Rect/Ait-1)
(14)=β2*(10-11)
0,03622010
0,00383707
0,00038682
0,00262664
-0,00999394
0,00245541
0,00374647
-0,00234546
0,01238540
0,00162912
-0,00264255
0,00150740
0,00348056
-0,00213700
-0,00342647
-0,00046044
0,00491636
-0,00196544
-0,00746608
0,00039811
0,00143707
0,00123073
0,00303576
β3*PPEt/Ait-1
NDAit
(15)=β3*(12)
(16)=(13)+(14)+(15)
0,00322442
0,04690995
0,00247965
-0,00322709
0,00282834
0,00332917
0,00455185
-0,00174785
0,00463703
-0,00056196
0,00264812
0,05052817
0,00513614
0,03133955
0,00350693
0,01096146
0,00371279
0,01770887
0,00302442
-0,00165315
0,00264848
0,01149355
0,00402001
0,01074984
0,00711396
0,01180841
0,00608354
0,01339126
0,00644068
0,00567140
0,00127107
0,02008119
0,00265277
0,00888131
0,00298624
0,00908023
0,00109050
0,01367182
0,00513603
0,01438051
0,00491041
0,03268610
0,00300306
0,03106754
0,00629402
0,01142065
DAit
(17)=(8)-(16)
-0,13818710
-0,23338950
-0,00935691
-0,02366168
-0,19757293
-0,14799010
-0,02580232
0,05117989
0,18782463
0,00165315
0,12074393
-0,08018485
-0,17085194
-0,09471354
-0,09426243
-0,20984318
-0,26612126
-0,02143208
0,01159887
-0,03015106
0,12368200
-0,03740298
-0,09085633
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
0,00619219
0,22929839
0,20541464
-0,55709200
-1,07635272
-0,62118475
-0,12680235
-0,07269601
-0,06695147
-0,13967187
-0,51919035
-1,23067713
-0,46207026
0,36561148
-0,01961753
0,00002477
-0,01806488
-0,26460668
0,05313229
-0,00634634
0,15042765
0,02265763
-1,09812355
0,05859171
-0,20030524
0,21213493
0,01358626
0,12129459
-0,00724382
0,01642344
0,12511268
0,05312319
-0,00192777
0,01211819
0,06911698
0,01392258
-0,20049618
-0,17251956
0,16976761
-0,21831178
-0,07320476
-0,00002477
0,04533350
-0,07316056
-0,26078025
0,12382202
0,00869012
0,03730130
-1,91921564
0,04330296
0,05350620
0,05997372
0,55431736
2,23931459
0,37858687
0,10061127
0,04805882
0,39017229
0,07748220
0,24453807
0,94285171
0,38173520
0,51851731
0,19252713
0,18250699
0,19744511
0,05012508
0,00026009
0,17499641
0,19983512
0,25873052
0,00388652
0,71145184
0,36715558
0,81013535
0,51802655
0,17897737
0,24512082
0,02500090
0,00130036
0,00042572
0,06401897
0,01130332
0,07281915
0,01783155
0,01974746
0,00543353
0,00437763
0,00983186
0,00709279
0,00387418
0,00536697
0,00350243
0,05590678
0,00113377
0,00491590
0,00396926
0,02467428
0,00189738
0,00485496
0,00522202
0,00019757
0,00570772
0,00079138
-0,00007669
-0,00334536
0,00220572
0,01776434
-0,01246175
0,02088633
-0,00129521
0,00262708
-0,00141132
0,00475751
-0,00330554
0,03277588
-0,00655350
-0,01808672
0,00055581
-0,00000153
-0,00065758
0,00592994
0,00325594
0,00403190
0,00147012
0,00045358
0,00851647
-0,00047356
-0,00263256
-0,00471311
0,00574945
0,02322645
0,00392675
0,00104355
0,00049847
0,00404692
0,00080366
0,00253638
0,00977937
0,00395940
0,00537813
0,00199692
0,00189299
0,00204793
0,00051990
0,00000270
0,00181508
0,00207271
0,00268358
0,00004031
0,00737927
0,00380818
0,00840282
0,00537304
0,00185638
0,00254242
0,03097938
0,02118145
-0,00223451
0,08282686
0,04901655
0,09775240
0,02250313
0,02491091
0,01942756
0,01309455
0,02508137
0,04186558
0,02533801
-0,01067182
0,00236249
0,05590794
0,00491259
0,01291856
-0,00307043
0,02874649
0,00488640
0,00911672
-0,01180805
0,00509704
0,01542578
-0,00137931
-0,01037567
-0,14729300
-0,08453462
-0,10315051
-0,02011165
-0,12459630
-0,08903890
-0,11999714
0,06148116
-0,05645179
-0,03919560
-0,17389388
-0,00280315
-0,23083943
-0,21165551
-0,05592033
0,04268976
-0,18034012
-0,16394768
0,02438568
-0,00735338
-0,15455320
0,08337446
-0,06127249
0,07099719
-0,07481140
50
51
52
53
54
55
0,10329467 0,02981732
0,30466534 0,23339750
0,12589326 -0,01935026
0,29124550 0,03073989
0,16353934 0,03745759
0,10646568 0,06486819
β1 = 4513.913
β2 = -.031
0,27811465
0,17839889
0,54783843
0,24098054
0,43902107
0,18281982
β3 = .010
0,00312237
0,01203505
0,04575453
0,00152134
0,00495604
0,01272310
0,00076212
-0,00220748
0,00150648
-0,00806902
0,00130774
-0,00128846
0,00288464
0,00185038
0,00568225
0,00249948
0,00455358
0,00189623
0,00373108
0,01167794
0,04693794
-0,00404820
0,00560431
0,01333087
-0,01642209
0,02367069
-0,01615389
-0,03525876
-0,07544477
0,03903665
Lampiran 8
Perhitungan DAit Tahun
2010
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
KODE
CEKA
FAST
INDF
MYOR
MLBI
PTSP
SKLT
SMAR
TBLA
GGRM
SRSN
BATA
FASW
AKRA
BUDI
CLPI
LTLS
LMPI
KKGI
Nit
(1)
29.562
199.597
2.952.858
484.158
442.916
15.767
4.834
1.260.513
246.663
2.872.598
9.830
60.975
283.002
810.916
46.130
28.442
86.982
2.794
166.027
CFOit
(2)
-206.699
293.573
6.909.950
238.254
320.056
26.372
8.090
-230.001
380.782
2.872.598
7.790
106.334
1.164.935
427.919
157.306
6.397
-147.945
19.786
175.392
Ait-1
(3)
568.603
1.041.408
40.382.953
3.246.499
993.465
91.142
196.186
10.210.595
2.786.340
27.230.965
413.777
416.679
3.671.235
6.059.070
1.598.824
219.199
3.081.130
540.514
272.938
∆Revt
(4)
-476.339
459.245
466.041
2.446.990
173.900
20.713
37.843
6.064.195
167.541
4.718.917
-9.673
45.723
652.673
3.235.155
342.249
68.626
154.868
20.453
562.738
∆Rect
(5)
41.256
-120.015
492.318
447.628
126.888
520
4.593
636.545
52.812
-123.954
1.173
5.680
54.520
274.110
79.408
18.490
175.638
27.069
69.995
PPEt
(6)
197.189
220.935
11.737.142
1.489.561
528.879
27.147
97.002
3.924.066
1.157.020
7.406.632
92.167
167.843
3.077.945
3.037.893
1.117.614
32.568
1.025.373
183.886
58.895
TAC=Nit-CFOit
(7)=(1)-(2)
236.261
-93.976
-3.957.092
245.904
122.860
-10.605
-3.256
1.490.514
-134.119
0
2.040
-45.359
-881.933
382.997
-111.176
22.045
234.927
-16.992
-9.365
TAit/Ait-1
(8)=(7)/(3)
0,4155
-0,0902
-0,0980
0,0757
0,1237
-0,1164
-0,0166
0,1460
-0,0481
0,0000
0,0049
-0,1089
-0,2402
0,0632
-0,0695
0,1006
0,0762
-0,0314
-0,0343
1/Ait-1
(9)=1/(3)
0,00000176
0,00000096
0,00000002
0,00000031
0,00000101
0,00001097
0,00000510
0,00000010
0,00000036
0,00000004
0,00000242
0,00000240
0,00000027
0,00000017
0,00000063
0,00000456
0,00000032
0,00000185
0,00000366
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
BRNA
EKAD
SIAP
TRST
YPAS
INTP
SMGR
BTON
JPRS
LMSH
LION
TIRA
KIAS
TOTO
KBLM
IKBI
VOKS
ASGR
MTDL
ASII
AUTO
INDS
INTA
LPIN
MASA
SMSM
34.761
24.485
4.024
136.727
21.186
3.224.942
3.633.220
8.393
28.446
7.351
38.631
3.947
14.573
193.798
3.922
4.600
10.066
118.415
30.439
14
1.141.179
71.109
83.081
14.122
176.082
150.420
60.380
13.961
7.631
135.166
22.436
3.376.092
3.359.368
21.402
48.826
9.648
32.526
1.379
36.857
156.058
5.655
-36.295
114.922
250.710
158.368
3
374.748
130.914
70.181
19.282
504.280
151.302
507.226
165.123
147.435
1.921.660
191.136
5.322.916
12.951.308
69.784
353.951
72.831
271.366
201.789
1.320.516
1.010.892
354.781
561.948
1.237.958
774.857
1.059.054
88.938
4.644.939
207.929
1.172.130
137.910
735.307
941.651
31.186
49.058
10.965
174.000
69.484
561.349
-43.661
-5.192
124.925
36.201
10.325
30.889
222.352
141.172
241.287
364.190
-419.543
230.330
557.054
31
989.311
306.891
625.286
1.431
315.365
187.135
-4.453
6.424
3.521
109.649
8.182
21.466
312.502
-781
-49.694
966
-3.130
198
-34.821
52.718
50.726
102.241
-67.903
182.779
-34.944
11
100.407
75.720
24.476
-7.858
-12.197
35.025
246.846
67.542
37.346
1.264.124
105.396
7.702.769
7.662.560
7.088
17.619
23.302
18.209
63.687
762.798
362.061
232.988
112.376
211.047
170.218
78.488
24
985.029
184.785
310.108
1.667
2.134.310
376.795
-25.619
10.524
-3.607
1.561
-1.250
-151.150
273.852
-13.009
-20.380
-2.297
6.105
2.568
-22.284
37.740
-1.733
40.895
-104.856
-132.295
-127.929
11
766.431
-59.805
12.900
-5.160
-328.198
-882
-0,0505
0,0637
-0,0245
0,0008
-0,0065
-0,0284
0,0211
-0,1864
-0,0576
-0,0315
0,0225
0,0127
-0,0169
0,0373
-0,0049
0,0728
-0,0847
-0,1707
-0,1208
0,0001
0,1650
-0,2876
0,0110
-0,0374
-0,4463
-0,0009
0,00000197
0,00000606
0,00000678
0,00000052
0,00000523
0,00000019
0,00000008
0,00001433
0,00000283
0,00001373
0,00000369
0,00000496
0,00000076
0,00000099
0,00000282
0,00000178
0,00000081
0,00000129
0,00000094
0,00001124
0,00000022
0,00000481
0,00000085
0,00000725
0,00000136
0,00000106
46
47
48
49
50
51
52
53
54
55
TURI
UNTR
MDRN
KLBF
KAEF
MERK
PYFA
TSPC
TCID
MRAT
269.004
3.872.931
41.977
1.286.330
138.716
118.794
4.199
488.889
131.445
24.419
296.103
2.423.881
20.141
1.253.908
139.120
213.747
5.020
578.089
157.211
4.614
1.770.692
24.404.828
773.049
6.482.447
1.565.831
433.971
99.937
3.263.103
994.620
365.636
2.232.936
8.081.989
-165.945
1.139.441
329.771
44.286
8.857
636.311
78.214
23.790
85.230
783.557
-20.238
15.877
54.322
-87.919
2.760
575.546
14.867
11.741
805.004
13.261.374
177.854
1.605.266
413.197
67.053
52.827
760.788
396.756
68.343
-27.099
1.449.050
21.836
32.422
-404
-94.953
-821
-89.200
-25.766
19.805
-0,0153
0,0594
0,0282
0,0050
-0,0003
-0,2188
-0,0082
-0,0273
-0,0259
0,0542
0,00000056
0,00000004
0,00000129
0,00000015
0,00000064
0,00000230
0,00001001
0,00000031
0,00000101
0,00000273
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
∆Revt/Ait-1
(10)=(4)/(3)
-0,83773564
0,44098471
0,01154054
0,75373194
0,17504391
0,22726076
0,19289348
0,59391201
0,06012942
0,17329232
-0,02337733
0,10973195
0,17778023
0,53393590
0,21406296
0,31307625
0,05026338
0,03783991
2,06177960
0,06148344
0,29709974
0,07437176
0,09054671
∆Rect/Ait-1
(11)=(5)/(3)
0,07255678
-0,11524302
0,01219123
0,13788022
0,12772267
0,00570538
0,02341146
0,06234162
0,01895390
-0,00455195
0,00283486
0,01363160
0,01485059
0,04523962
0,04966650
0,08435257
0,05700441
0,05008011
0,25645018
-0,00877912
0,03890433
0,02388171
0,05705952
PPEt/Ait-1
(12)=(6)/(3)
0,34679557
0,21215028
0,29064596
0,45882072
0,53235796
0,29785390
0,49443895
0,38431316
0,41524724
0,27199301
0,22274559
0,40281128
0,83839498
0,50137942
0,69902253
0,14857732
0,33279122
0,34020580
0,21578161
0,48665881
0,40904053
0,25330485
0,65782917
β1*(1/Ait-1)
(13)=β1*(9)
-0,01427884
-0,00779617
-0,00020105
-0,00250085
-0,00817240
-0,08908071
-0,04138417
-0,00079515
-0,00291386
-0,00029815
-0,01962167
-0,01948501
-0,00221152
-0,00133997
-0,00507810
-0,03703938
-0,00263507
-0,01502088
-0,02974666
-0,01600666
-0,04916937
-0,05506829
-0,00422499
β2*(∆Revt/Ait-1∆Rect/Ait-1)
(14)=β2*(10-11)
0,05142919
-0,07355477
0,00003676
-0,08143936
-0,00267353
-0,02929817
-0,00957530
-0,07029412
-0,00232631
-0,02351787
0,00148092
-0,01270818
-0,00920511
-0,06462451
-0,00928798
-0,03024609
0,00038085
0,00069154
-0,10199650
-0,00929142
-0,03414340
-0,00667673
-0,00189194
β3*PPEt/Ait-1
NDAit
DAit
(15)=β3*(12)
(16)=(13)+(14)+(15) (17)=(8)-(16)
-0,04585976
-0,00870941
0,42422076
-0,02805445
-0,06727607 -0,02296330
-0,03843461
-0,03859890 -0,05939027
-0,06067380
-0,09796870
0,17371306
-0,07039826
-0,08124419
0,20491236
-0,03938778
-0,14098580
0,02462891
-0,06538391
-0,11634337
0,09974688
-0,05082103
-0,08164855
0,22762574
-0,05491171
-0,06015188
0,01201741
-0,03596797
-0,04631387
0,04631387
-0,02945556
-0,04759631
0,05252650
-0,05326719
-0,07818163 -0,03067675
-0,11086817
-0,12228479 -0,11794309
-0,06630170
-0,09525177
0,15846229
-0,09243775
-0,10680383
0,03726772
-0,01964765
-0,06960933
0,17018005
-0,04400784
-0,04626206
0,12250908
-0,04498833
-0,05931767
0,02788093
-0,02853465
-0,16027781
0,12596599
-0,06435507
-0,08433139
0,03382333
-0,05409094
-0,11784769
0,18158200
-0,03349667
-0,09141753
0,06695251
-0,08699040
-0,09310733
0,09391965
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
0,36353173
0,10545893
-0,00337117
-0,07440101
0,35294433
0,49705483
0,03804824
0,15307574
0,16838266
0,13965092
0,68010125
0,64808488
-0,33889922
0,29725485
0,52599206
0,00034856
0,21298687
1,47594131
0,53346131
0,01037633
0,42888889
0,19873074
1,26105274
0,33116353
-0,21466298
0,17577328
0,04280722
0,00403275
0,02412899
-0,011191
Daftar Perusahaan Sampel
NO.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
KODE
CEKA
FAST
INDF
MYOR
MLBI
PTSP
SKLT
SMAR
TBLA
GGRM
SRSN
BATA
FASW
AKRA
BUDI
CLPI
LTLS
LMPI
19
20
21
22
23
24
25
26
27
28
29
30
31
32
KKGI
BRNA
EKAD
SIAP
TRST
YPAS
INTP
SMGR
BTON
JPRS
LMSH
LION
TIRA
KIAS
NAMA PERUSAHAAN (PT….)
Cahaya Kalbar Tbk
Fast Food Indonesia Tbk
Indofood Sukses Makmur Tbk
Mayora Indah Tbk
Multi Bintang Indonesia Tbk
Pioneerindo Gourmet International Tbk
Sekar Laut Tbk
Sinar Mas Agro Resources Technology (SMART) Tbk
Tunas Baru Lampung Tbk
Gudang Garam Tbk
Indo Acidatama (d/h Sarasa Nugraha) Tbk
Sepatu Bata Tbk
Fajar Surya Wisesa Tbk
AKR Corporindo Tbk
Budi Acid Jaya Tbk
Colorpak Indonesia Tbk
Lautan Luas Tbk
Langgeng Makmur Plastik Industry Ltd Tbk
Resource Alam Indonesia (d/h Kurnia Kapuas Utama Glue Industries)
Tbk
Berlina Tbk
Ekadharma International Tbk
Sekawan Inti Pratama Tbk
Trias Sentosa Tbk
PT Yanaprima Hastapersada Tbk
Indocement Tunggal Prakarsa Tbk
Semen Gresik (Persero) Tbk
Betonjaya Manunggal Tbk
Jaya Pari Steel Tbk
Lion Mesh Prima Tbk
Lion Metal Works Tbk
Tira Austenite Tbk
Keramika Indonesia Assosiasi Tbk
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
TOTO
KBLM
IKBI
VOKS
ASGR
MTDL
ASII
AUTO
INDS
INTA
LPIN
MASA
SMSM
TURI
UNTR
MDRN
KLBF
KAEF
MERK
PYFA
TSPC
TCID
MRAT
Surya Toto Indonesia Tbk
Kabelindo Murni Tbk
Sumi Indo Kabel Tbk
Voksel Electric Tbk
Astra Graphia Tbk
Metrodata Electronics Tbk
Astra International Tbk
Astra Otoparts Tbk
Indospring Tbk
Intraco Penta Tbk
Multi Prima Sejahtera Tbk (formerly Lippo Enterprise)
Multistrada Arah Sarana Tbk
Selamat Sempurna Tbk
Tunas Ridean Tbk
United Tractors Tbk
Modern Internasional (d/h Modern Photo Film Company) Tbk
Kalbe Farma Tbk
Kimia Farma (Persero) Tbk
Merck Tbk
Pyridam Farma Tbk
Tempo Scan Pacific Tbk
Mandom Indonesia Tbk
Mustika Ratu Tbk
Lampiran 2
Data Corporate Governance
NO.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
KODE
CEKA
FAST
INDF
MYOR
MLBI
PTSP
SKLT
SMAR
TBLA
GGRM
SRSN
BATA
FASW
AKRA
BUDI
CLPI
LTLS
LMPI
∑ DK Independen (Orang)
2008
2009
2010
1
1
1
2
2
2
3
3
3
1
1
1
2
2
2
1
1
1
1
1
1
3
3
3
1
1
1
3
4
3
3
3
3
2
2
2
1
1
1
1
1
1
2
2
2
1
1
1
2
2
2
2
1
1
∑ DK Dalam (Orang)
2008
2009
2010
2
2
2
4
4
4
7
7
7
2
2
2
3
3
5
2
2
2
2
2
2
5
5
5
2
2
2
1
1
1
6
6
6
3
3
3
2
2
2
2
2
2
3
3
3
2
2
2
3
3
3
0
1
1
2008
3
6
10
3
5
3
3
8
3
4
9
5
3
3
5
3
5
2
∑ DK (Orang)
2009
3
6
10
3
5
3
3
8
3
5
9
5
3
3
5
3
5
2
2010
3
6
10
3
7
3
3
8
3
4
9
5
3
3
5
3
5
2
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
KKGI
BRNA
EKAD
SIAP
TRST
YPAS
INTP
SMGR
BTON
JPRS
LMSH
LION
TIRA
KIAS
TOTO
KBLM
IKBI
VOKS
ASGR
MTDL
ASII
AUTO
INDS
INTA
2
1
1
1
1
1
3
3
1
1
1
1
1
1
1
2
2
1
1
1
5
3
1
1
2
1
1
1
1
1
3
3
1
1
1
1
1
1
1
2
2
1
1
1
5
3
1
1
2
2
1
1
1
1
3
2
1
1
1
1
1
1
1
2
2
1
1
1
5
3
1
1
2
3
2
2
2
2
4
3
1
1
2
2
3
1
2
2
3
4
2
2
5
6
2
2
2
3
2
2
2
2
4
3
1
1
2
2
3
1
2
2
3
4
2
2
5
7
2
2
2
2
2
2
2
2
4
3
1
1
2
2
3
2
2
2
3
4
2
2
6
7
2
2
4
4
3
3
3
3
7
6
2
2
3
3
4
2
3
4
5
5
3
3
10
9
3
3
4
4
3
3
3
3
7
6
2
2
3
3
4
2
3
4
5
5
3
3
10
10
3
3
4
4
3
3
3
3
7
5
2
2
3
3
4
3
3
4
5
5
3
3
11
10
3
3
43
44
45
46
47
48
49
50
51
52
53
54
55
LPIN
MASA
SMSM
TURI
UNTR
MDRN
KLBF
KAEF
MERK
PYFA
TSPC
TCID
MRAT
1
3
1
2
3
1
2
3
1
1
2
2
1
1
2
1
2
3
1
2
3
1
1
2
2
1
1
2
1
2
3
1
2
3
1
1
2
2
1
2
2
2
3
5
2
4
2
2
2
1
3
2
2
2
2
3
5
2
4
2
2
2
1
3
2
2
2
2
3
3
2
4
2
2
2
1
3
2
3
5
3
5
8
3
6
5
3
3
3
5
3
3
4
3
5
8
3
6
5
3
3
3
5
3
3
4
3
5
6
3
6
5
3
3
3
5
3
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
KDK (%)
2008
2009
2010
33
33
33
33
33
33
30
30
30
33
33
33
40
40
29
33
33
33
33
33
33
38
38
38
33
33
33
75
80
75
33
33
33
40
40
40
33
33
33
33
33
33
40
40
40
33
33
33
40
40
40
100
50
50
50
50
50
25
25
50
UDK (Orang)
2008
2009
2010
3
3
3
6
6
6
10
10
10
3
3
3
5
5
7
3
3
3
3
3
3
8
8
8
3
3
3
4
5
4
9
9
9
5
5
5
3
3
3
3
3
3
5
5
5
3
3
3
5
5
5
2
2
2
4
4
4
4
4
4
2008
0
1
1
0
1
1
0
1
1
0
1
0
1
1
0
0
1
1
0
0
KKA
2009
1
1
0
1
0
1
0
0
1
0
1
0
1
1
1
0
1
1
0
1
2010
1
1
0
1
0
1
0
0
1
0
1
0
1
1
1
0
1
1
0
1
Ukuran Perusahaan (Ln Total Asset)
2008
2009
2010
13,31239183 13,25093775 13,65354442
13,57313194
13,8560842 14,02742571
17,49412018
17,5139183 17,67151237
14,88812036 14,99308774 15,29693122
13,75511172 13,80895411 13,94397589
11,31148225 11,42017401 11,59918573
12,21107511 12,18681847 12,20294275
16,1206839 16,13893646 16,33928866
14,84602136 14,84023946 15,11054042
16,99659974
17,1198653 17,24112991
12,88140457 12,93308246 12,80492288
12,90396107 12,94007142 13,09036071
15,12884383 15,11603868 15,31848112
15,3996001 15,61706688 15,85225204
14,34540324 14,28477892 14,49234186
12,46418944 12,29773527 12,52594719
15,05098494 14,94080697 15,09397998
13,23583134 13,20027582 13,31944218
12,32457542 12,51699994 13,17542062
12,97766588 13,13671194 13,21932129
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
33
33
33
33
43
50
50
50
33
33
25
50
33
50
40
20
33
33
50
33
33
33
33
60
33
33
33
33
43
50
50
50
33
33
25
50
33
50
40
20
33
33
50
30
33
33
33
50
33
33
33
33
43
40
50
50
33
33
25
33
33
50
40
20
33
33
45
30
33
33
33
50
3
3
3
3
7
6
2
2
3
3
4
2
3
4
5
5
3
3
10
9
3
3
3
5
3
3
3
3
7
6
2
2
3
3
4
2
3
4
5
5
3
3
10
10
3
3
3
4
3
3
3
3
7
5
2
2
3
3
4
3
3
4
5
5
3
3
11
10
3
3
3
4
0
0
1
0
0
0
1
1
0
0
1
0
0
1
0
1
0
1
0
0
0
1
1
0
0
0
1
0
0
0
1
1
0
0
1
0
0
1
0
0
0
1
0
0
0
1
1
0
0
0
1
0
0
0
1
1
0
0
1
0
0
1
0
0
0
1
0
0
0
1
1
0
11,85484001
11,86510231
14,58509364
12,10376303
15,06003281
16,17664414
11,16349564
12,89757848
11,03469610
12,44170588
12,33965029
13,63008539
13,84616682
13,03704729
13,36359672
13,96834151
13,64241115
14,06921901
11,29898939
15,19712298
13,73019992
13,94409549
12,11691351
14,68220088
12,01444593
11,90114268
14,46869995
12,16074050
15,48753183
16,37670734
11,15316004
12,77691376
11,19589697
12,51122374
12,21497788
14,09353313
13,82634367
12,77925598
13,23916460
14,02897381
13,56043378
13,87288661
11,39569478
15,35128880
12,24495195
13,97433316
11,83435658
13,50804338
12,22817654
11,92445879
14,52332859
12,21034351
16,54637493
16,56040680
11,40560748
12,92703439
11,26702493
12,62445398
12,29150236
14,05146924
13,90313949
12,90717559
13,30605067
13,93460917
13,79783527
13,75919626
11,63387681
15,53574753
12,38890241
14,30709464
11,92461781
13,40820075
45
46
47
48
49
50
51
52
53
54
55
33
40
38
33
33
60
33
33
67
40
33
33
40
38
33
33
60
33
33
67
40
33
33
40
50
33
33
60
33
33
67
40
33
3
5
8
3
6
5
3
3
3
5
3
3
5
8
3
6
5
3
3
3
5
3
3
5
6
3
6
5
3
3
3
5
3
0
1
0
1
0
1
0
1
0
1
0
0
1
0
1
1
1
0
1
0
1
0
0
1
0
1
1
1
0
1
0
1
0
13,74267424
13,66979090
16,94436193
13,58085474
15,55664879
14,18408344
12,83485196
11,49938419
14,90308111
13,72206763
12,77925598
13,75539000
14,38688099
17,01029154
13,55809771
15,68460862
14,26392723
12,98073299
11,51229527
14,99818914
13,81011603
12,80939358
13,88045806
14,55752123
17,20668838
13,58441296
15,76605239
14,32069490
12,98256783
11,51877830
15,09355022
13,86166678
12,86450415
Lampiran 3
Data
Keuangan
Total Aktiva (Jutaan Rupiah)
2008
2009
NO. KODE
2007
CEKA
613.680
604.642
1
FAST
629.491
784.759
2
INDF 29.527.466 39.591.309
3
MYOR 1.893.175 2.922.998
4
MLBI
621.835
941.389
5
PTSP
74,009
81.755
6
SKLT
182.697
201.003
7
SMAR 8.063.169 10.025.916
8
TBLA
2.457.120 2.802.497
9
10 GGRM 23.779.951 24.072.959
SRSN
334.128
392.937
11
BATA
332.080
401.901
12
3.769.588 3.718.548
13 FASW
3.497.591 4.874.851
14 AKRA
BUDI
1.485.651 1.698.750
15
CLPI
167.583
258.898
16
LTLS
2.135.084 3.440.010
17
LMPI
531.756
560.078
18
KKGI
173.813
225.162
19
386.976
432.642
20 BRNA
84,926
140.764
21 EKAD
SIAP
96.242
142.216
22
TRST
2.138.991 2.158.866
23
YPAS
125.330
180.550
24
INTP 10.016.027 3.471.276
25
8.515.227 10.602.964
26 SMGR
BTON
46.469
70.509
27
JPRS
268.790
399.344
28
62.812
61.988
29 LMSH
LION
216.130
253.142
30
TIRA
238.871
228.582
31
KIAS
801.564
830.751
32
TOTO
913.995 1.031.131
33
568.603
1.041.408
40.382.953
3.246.499
993.465
91.142
196.186
10.210.595
2.786.340
27.230.965
413.777
416.679
3.671.235
6.059.070
1.598.824
219.199
3.081.130
540.514
272.938
507.226
165.123
147.435
1.921.660
191.136
5.322.916
12.951.308
69.784
353.951
72.831
271.366
201.789
1.320.516
1.010.892
2010
Aktiva Tetap (Jutaan Rupiah)
2008
2009
2010
850.470
1.236.043
47.275.955
4.399.191
1.137.082
109.009
199.375
12.475.642
3.651.105
30.741.679
364.005
484.252
4.495.022
7.665.590
1.967.633
275.391
3.591.139
608.920
527.245
550.907
204.470
150.913
2.029.558
200.856
15.346.146
15.562.999
89.824
411.282
78.200
303.900
217.837
1.266.122
1.091.583
185.988
187.967
197.189
166.690
187.611
220.935
9.586.545 10.796.021 11.737.142
1.030.725 1.282.771 1.489.561
403.172
420.864
528.879
21.642
20.873
27.147
91.598
99.534
97.002
2.862.571 3.389.877 3.924.066
936.404 1.003.177 1.157.020
6.608.094 7.019.464 7.406.632
108.742
100.335
92.167
139.021
155.768
167.843
2.620.338 2.550.453 3.077.945
2.215.659 2.859.238 3.037.893
971.180 1.054.857 1.117.614
23.925
31.727
32.568
889.072
879.817 1.025.373
166.689
161.252
183.886
22.604
23.673
58.895
199.934
214.234
246.846
12.325
66.641
67.542
45.392
41.176
37.346
1.382.187 1.310.044 1.264.124
88.152
100.082
105.396
7.597.622 7.773.279 7.702.769
3.308.878 4.014.143 7.662.560
8.785
7.094
7.088
18.549
19.192
17.619
9.185
24.186
23.302
18.837
19.614
18.209
63.709
55.897
63.687
445.682
783.275
762.798
409.195
393.619
362.061
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
KBLM
432.681
459.111
354.781
403.195
240.338
238.057
232.988
IKBI
589.322
636.409
561.948
600.820
122.328
122.526
112.376
VOKS
805.074 1.165.128 1.237.958 1.126.481
199.374
212.644
211.047
ASGR
624.557
841.054
774.857
982.480
199.054
166.062
170.218
MTDL 1.162.251 1.288.796 1.059.054
945.242
70.304
64.601
78.488
ASII
63.520
80.740
88.938
112.857
18
21
24
AUTO
3.454.254 3.981.316 4.644.939 5.585.852
702.097
696.716
985.029
INDS
599.273
918.227
207.929
240.122
206.098
183.494
184.785
INTA
863.818 1.137.218 1.172.130 1.634.904
99.716
294.233
310.108
LPIN
139.253
182.940
137.910
150.937
1.378
711
1.667
MASA 1.799.172 2.379.024
735.307
665.438 1.622.043 1.692.561 2.134.310
SMSM
830.050
929.753
941.651 1.067.103
358.495
341.364
376.795
TURI
767.900
864.400 1.770.692 2.100.154
623.838
700.281
805.004
UNTR 13.002.619 22.847.721 24.404.828 29.700.914 9.505.248 11.835.726 13.261.374
MDRN
910.085
790.843
773.049
793.662
188.342
141.543
177.854
KLBF
5.138.213 5.703.832 6.482.447 7.032.497 1.327.347 1.398.128 1.605.266
KAEF
1.386.739 1.445.670 1.565.831 1.657.291
397.948
402.062
413.197
MERK
331.062
375.064
433.971
434.768
54.795
66.911
67.053
PYFA
95.157
98.655
99.937
100.587
56.680
54.047
52.827
TSPC
2.773.135 2.967.057 3.263.103 3.589.596
665.063
715.003
760.788
TCID
725.197
910.790
994.620 1.047.238
386.987
399.856
396.756
MRAT
315.998
354.781
365.636
386.352
58.481
64.861
68.343
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
Piutang (Jutaan Rupiah)
Pendapatan (Jutaan Rupiah)
2007
2008
2009
2010
2007
2008
2009
2010
35.688
133.057
71.003
112.259
812.635 1.963.638 1.194.544
718.205
18.688
19.404
160.817
40.802 1.589.643 2.022.633 2.454.360 2.913.605
2.603.951 3.162.143 2.794.611 3.286.929 27.858.304 38.799.279 37.937.319 38.403.360
585.999
751.625
880.906 1.328.534 2.828.440 3.907.674 4.777.175 7.224.165
111.694
107.485
94.348
221.236
978.600 1.325.661 1.616.264 1.790.164
1.602
2.106
2.218
2.738
163.777
207.324
226.790
247.503
135.534
46.514
34.013
38.606
237.050
313.125
276.312
314.146
1.081.197
995.007 1.361.847 1.998.392 8.079.715 16.101.565 14.201.230 20.265.425
243.686
234.966
183.295
236.107 1.844.207 3.955.846 2.783.573 2.951.114
2.639.274 2.098.598 1.038.958
915.004 27.389.365 30.251.643 32.973.080 37.691.997
54.909
66.897
71.998
73.171
268.079
313.919
352.543
342.870
21.700
17.091
17.386
23.066
493.717
539.762
598.466
644.189
464.373
349.617
473.753
528.273 2.655.795 3.027.012 2.733.300 3.385.973
873.060
923.460 1.411.548 1.685.658 5.894.751 9.476.133 8.959.842 12.194.997
268.643
165.337
207.562
286.970 1.350.298 1.551.987 1.782.132 2.124.381
98.469
156.054
110.842
129.332
382.264
504.661
447.956
516.582
573.681
838.543
673.322
848.960 2.712.536 4.458.094 3.746.865 3.901.733
83.068
88.727
108.146
135.215
303.167
326.183
381.141
401.594
81.322
106.839
120.805
190.800
55.265
338.377
406.616
969.354
84.192
107.924
148.526
144.073
375.941
479.934
537.142
568.328
22.655
21.871
24.936
31.360
146.912
182.650
205.218
254.276
17.296
23.317
29.564
33.085
56.683
137.021
160.143
171.108
326.192
274.252
246.430
356.079 1.456.541 1.810.920 1.571.511 1.745.511
18.596
33.973
36.426
44.608
241.230
277.757
278.875
348.359
842.969
962.559 1.383.606 1.405.072 7.323.644 9.780.498 10.576.456 11.137.805
1.185.358 1.528.588 1.451.782 1.764.284 9.600.801 12.209.846 14.387.850 14.344.189
19.980
13.331
14.489
13.708
115.203
172.391
133.111
127.919
108.310
86.658
136.621
86.927
432.808
732.703
302.868
427.793
12.656
13.262
16.555
17.521
117.237
163.317
124.811
161.012
41.070
37.887
37.399
34.269
179.568
229.607
197.508
207.833
53.362
53.576
56.346
56.544
222.913
254.706
238.089
268.978
202.260
282.402
339.821
305.000
315.418
415.564
359.944
582.296
175.537
213.639
227.995
280.713
885.829 1.124.347
980.327 1.121.499
261.753
148.744
56.694
107.420
319.611
539.697
301.331
542.618
197.025
208.097
98.304
200.545 1.590.455 1.645.326
862.112 1.226.302
289.091
454.848
652.649
584.746 1.358.648 2.267.484 1.729.113 1.309.570
105.757
363.034
179.422
362.201
725.581 1.027.738 1.335.237 1.565.567
603.092
460.560
366.214
331.270 2.712.987 3.422.200 3.396.917 3.953.971
25
30
28
39
70
97
99
130
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
744.193
568.193
748.680
849.087 4.184.279 5.337.720 5.265.798 6.255.109
94.365
159.256
92.078
167.798
564.441
963.198
720.229 1.027.120
242.843
512.482
215.918
240.394
710.996 1.120.472 1.180.895 1.833.181
12.202
15.521
38.173
30.315
49.154
59.249
58.088
59.519
55.150
100.960
121.634
109.437
898.335 1.333.604 1.691.475 2.006.840
207.875
244.417
279.098
314.123 1.064.055 1.353.586 1.374.652 1.561.787
2.288.279 1.868.356
209.386
294.616 4.412.018 5.541.965 4.592.747 6.825.683
3.010.643 3.636.178 4.625.552 5.409.109 18.165.598 27.903.196 29.241.883 37.323.872
172.417
172.984
215.299
195.061 1.256.297 1.057.356
898.946
733.001
934.955 1.006.000 1.348.080 1.363.957 7.004.910 7.877.366 9.087.348 10.226.789
310.117
272.551
315.657
369.979 2.365.636 2.704.728 2.854.058 3.183.829
87.481
89.932
177.471
89.552
547.238
637.134
751.403
795.689
17.022
19.736
17.827
20.587
86.643
119.581
132.001
140.858
344.864
391.159
482.366 1.057.912 3.124.072 3.633.789 4.497.931 5.134.242
119.259
156.614
190.730
205.597 1.018.334 1.239.775 1.388.725 1.466.939
90.114
113.110
136.124
147.865
252.123
307.804
345.576
369.366
Lampiran 4
Perhitungan Perubahan Revenue
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
KODE
CEKA
FAST
INDF
MYOR
MLBI
PTSP
SKLT
SMAR
TBLA
GGRM
SRSN
BATA
FASW
AKRA
BUDI
CLPI
LTLS
LMPI
KKGI
BRNA
2007
812.635
1.589.643
27.858.304
2.828.440
978.600
163.777
237.050
8.079.715
1.844.207
27.389.365
268.079
493.717
2.655.795
5.894.751
1.350.298
382.264
2.712.536
303.167
55.265
375.941
Revenue (Jutaan Rupiah)
2008
2009
1.963.638
1.194.544
2.022.633
2.454.360
38.799.279
37.937.319
3.907.674
4.777.175
1.325.661
1.616.264
207.324
226.790
313.125
276.312
16.101.565
14.201.230
3.955.846
2.783.573
30.251.643
32.973.080
313.919
352.543
539.762
598.466
3.027.012
2.733.300
9.476.133
8.959.842
1.551.987
1.782.132
504.661
447.956
4.458.094
3.746.865
326.183
381.141
338.377
406.616
479.934
537.142
2010
718.205
2.913.605
38.403.360
7.224.165
1.790.164
247.503
314.146
20.265.425
2.951.114
37.691.997
342.870
644.189
3.385.973
12.194.997
2.124.381
516.582
3.901.733
401.594
969.354
568.328
2008
1.151.003
432.990
10.940.975
1.079.234
347.061
43.547
76.075
8.021.850
2.111.639
2.862.278
45.840
46.045
371.217
3.581.382
201.689
122.397
1.745.558
23.016
283.112
103.993
∆Revt
2009
-769.094
431.727
-861.960
869.501
290.603
19.466
-36.813
-1.900.335
-1.172.273
2.721.437
38.624
58.704
-293.712
-516.291
230.145
-56.705
-711.229
54.958
68.239
57.208
2010
-476.339
459.245
466.041
2.446.990
173.900
20.713
37.834
6.064.195
167.541
4.718.917
-9.673
45.723
652.673
3.235.155
342.249
68.626
154.868
20.453
562.738
31.186
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
EKAD
SIAP
TRST
YPAS
INTP
SMGR
BTON
JPRS
LMSH
LION
TIRA
KIAS
TOTO
KBLM
IKBI
VOKS
ASGR
MTDL
ASII
AUTO
INDS
INTA
LPIN
MASA
SMSM
TURI
146.912
56.683
1.456.541
241.230
7.323.644
9.600.801
115.203
432.808
117.237
179.568
222.913
315.418
885.829
319.611
1.590.455
1.358.648
725.581
2.712.987
70
4.184.279
564.441
710.996
49.154
898.335
1.064.055
4.412.018
182.650
137.021
1.810.920
277.757
9.780.498
12.209.846
172.391
732.703
163.317
229.607
254.706
415.564
1.124.347
539.697
1.645.326
2.267.484
1.027.738
3.422.200
97
5.337.720
963.198
1.120.472
59.249
1.333.604
1.353.586
5.541.965
205.218
160.143
1.571.511
278.875
10.576.456
14.387.850
133.111
302.868
124.811
197.508
238.089
359.944
980.327
301.331
862.112
1.729.113
1.335.237
3.396.917
99
5.265.798
720.229
1.180.895
58.088
1.691.475
1.374.652
4.592.747
254.276
171.108
1.745.511
348.359
11.137.805
14.344.189
127.919
427.793
161.012
207.833
268.978
582.296
1.121.499
542.618
1.226.302
1.309.570
1.565.567
3.953.971
130
6.255.109
1.027.120
1.833.181
59.519
2.006.840
1.561.787
6.825.683
35.738
80.338
354.379
36.527
2.456.854
2.609.045
57.188
299.895
46.080
50.039
31.793
100.146
238.518
220.086
54.871
908.836
302.157
709.213
27
1.153.441
398.757
409.476
10.095
435.269
289.531
1.129.947
22.568
23.122
-239.409
1.118
795.958
2.178.004
-39.280
-429.835
-38.506
-32.099
-16.617
-55.620
-144.020
-238.366
-783.214
-538.371
307.499
-25.283
2
-71.922
-242.969
60.423
-1.161
357.871
21.066
-949.218
49.058
10.965
174.000
69.484
561.349
-43.661
-5.192
124.925
36.201
10.325
30.889
222.352
141.172
241.287
364.190
-419.543
230.330
557.054
31
989.311
306.891
652.286
1.431
315.365
187.135
2.232.936
47
48
49
50
51
52
53
54
55
UNTR
MDRN
KLBF
KAEF
MERK
PYFA
TSPC
TCID
MRAT
18.165.598
1.256.297
7.004.910
2.365.636
547.238
86.643
3.124.072
1.018.334
252.123
27.903.196
1.057.356
7.877.366
2.704.728
637.134
119.581
3.633.789
1.239.775
307.804
29.241.883
898.946
9.087.348
2.854.058
751.403
132.001
4.497.931
1.388.725
345.576
37.323.872
733.001
10.226.789
3.183.829
795.689
140.858
5.134.242
1.466.939
369.366
9.737.598
-198.941
872.456
339.092
89.896
32.938
509.717
221.441
55.681
1.338.687
-158.410
1.209.982
149.330
114.269
12.420
864.142
148.950
37.772
8.081.989
-165.945
1.139.441
329.771
44.286
8.857
636.311
78.214
23.790
Lampiran 5
Perhitungan Perubahan Receivable
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
KODE
CEKA
FAST
INDF
MYOR
MLBI
PTSP
SKLT
SMAR
TBLA
GGRM
SRSN
BATA
FASW
AKRA
BUDI
CLPI
LTLS
LMPI
KKGI
BRNA
2007
35.688
18.688
2.603.951
585.999
111.694
1.602
135.534
1.081.197
243.686
2.639.274
54.909
21.700
464.373
873.060
268.643
98.469
573.681
83.068
81.322
84.192
Receivable (Jutaan Rupiah)
2008
2009
133.057
71.003
19.404
160.817
3.162.143
2.794.611
751.625
880.906
107.485
94.348
2.106
2.218
46.514
34.013
995.007
1.361.847
234.966
183.295
2.098.598
1.038.958
66.897
71.998
17.091
17.386
349.617
473.753
923.460
1.411.548
165.337
207.562
156.054
110.842
838.543
673.322
88.727
108.146
106.839
120.805
107.924
148.526
2010
112.259
40.802
3.286.929
1.328.534
221.236
2.738
38.606
1.998.392
236.107
915.004
73.171
23.066
528.273
1.685.658
286.970
129.332
848.960
135.215
190.800
144.073
2008
97.369
716
558.192
165.626
-4.209
504
-89.020
-86.190
-8.720
-540.676
11.988
-4.609
-114.756
50.400
-103.306
57.585
264.862
5.659
25.517
23.732
∆Rect
2009
-62.054
141.413
-367.532
129.281
-13.137
112
-12.501
366.840
-51.671
-1.059.640
5.101
295
124.136
488.088
42.225
-45.212
-165.221
19.419
13.966
40.602
2010
41.256
-120.015
492.318
447.628
126.888
520
4.593
636.545
52.812
-123.954
1.173
5.680
54.520
274.110
79.408
18.490
175.638
27.069
69.995
-4.453
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
EKAD
SIAP
TRST
YPAS
INTP
SMGR
BTON
JPRS
LMSH
LION
TIRA
KIAS
TOTO
KBLM
IKBI
VOKS
ASGR
MTDL
ASII
AUTO
INDS
INTA
LPIN
MASA
SMSM
TURI
22.655
17.296
326.192
18.596
842.969
1.185.358
19.980
108.310
12.656
41.070
53.362
202.260
175.537
261.753
197.025
289.091
105.757
603.092
25
744.193
94.365
242.843
12.202
55.150
207.875
2.288.279
21.871
23.317
274.252
33.973
962.559
1.528.588
13.331
86.658
13.262
37.887
53.576
282.402
213.639
148.744
208.097
454.848
363.034
460.560
30
568.193
159.256
512.482
15.521
100.960
244.417
1.868.356
24.936
29.564
246.430
36.426
1.383.606
1.451.782
14.489
136.621
16.555
37.399
56.346
339.821
227.995
56.694
98.304
652.649
179.422
366.214
28
748.680
92.078
215.918
38.173
121.634
279.098
209.386
31.360
33.085
356.079
44.608
1.405.072
1.764.284
13.708
86.927
17.521
34.269
56.544
305.000
280.713
107.420
200.545
584.746
362.201
331.270
39
849.087
167.798
240.394
30.315
109.437
314.123
294.616
-784
6.021
-51.940
15.377
119.590
343.230
-6.649
-21.652
606
-3.183
214
80.142
38.102
-113.009
11.072
165.757
257.277
-142.532
5
-176.000
64.891
269.639
3.319
45.810
36.542
-419.923
3.065
6.247
-27.822
2.453
421.047
-76.806
1.158
49.963
3.293
-488
2.770
57.419
14.356
-92.050
-109.793
197.801
-183.612
-94.346
-2
180.487
-67.178
-296.564
22.652
20.674
34.681
-1.658.970
6.424
3.521
109.649
8.182
21.466
312.502
-781
-49.694
966
-3.130
198
-34.821
52.718
50.726
102.241
-67.903
182.779
-34.944
11
100.407
75.720
24.476
-7.858
-12.197
35.025
85.230
47
48
49
50
51
52
53
54
55
UNTR
MDRN
KLBF
KAEF
MERK
PYFA
TSPC
TCID
MRAT
3.010.643
172.417
934.955
310.117
87.481
17.022
344.864
119.259
90.114
3.636.178
172.984
1.006.000
272.551
89.932
19.736
391.159
156.614
113.110
4.625.552
215.299
1.348.080
315.657
177.471
17.827
482.366
190.730
136.124
5.409.109
195.061
1.363.957
369.979
89.552
20.587
1.057.912
205.597
147.865
625.535
567
71.045
-37.566
2.451
2.714
46.295
37.355
22.996
989.374
42.315
342.080
43.106
87.539
-1.909
91.207
34.116
23.014
783.557
-20.238
15.877
54.322
-87.919
2.760
575.546
14.867
11.741
Lampiran 6
Perhitungan DAit Tahun 2008
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
KODE
CEKA
FAST
INDF
MYOR
MLBI
PTSP
SKLT
SMAR
TBLA
GGRM
SRSN
BATA
FASW
AKRA
BUDI
CLPI
LTLS
LMPI
KKGI
BRNA
Nit
(1)
27.868
125.268
1.034.389
196.230
222.307
4.287
4.271
1.046.389
63.337
1.880.492
6.797
157.563
36.553
210.033
32.981
20.108
145.846
2.572
40.474
20.764
CFOit
Ait-1
∆Revt
(2)
(3)
(4)
-41.609
613.680 1.151.003
225.582
629.491
432.990
2.684.806 29.527.466 10.940.975
138453 1.893.175 1.079.234
415.213
621.835
347.061
22.636
74.009
43.574
12.762
182.697
76.075
2.182.655 8.063.169 8.021.850
460.019 2.457.120 2.111.639
2.260.895 23.779.951 2.862.278
24.055
334.128
45.840
-36.673
332.080
46.045
1.107.949 3.769.588
371.217
117.370 3.497.591 3.581.382
79.992 1.485.651
201.689
-61,471
167.583
122.397
-446.824 2.135.084 1.745.558
-9.589
531.756
23.016
54.422
173.813
283.112
15.870
386.976
103.993
∆Rect
(5)
97.369
716
558.192
165.626
-4.209
504
-89.020
-86.190
-8.720
-540.676
11.988
-4.609
-114.756
50.400
-103.306
57.585
264.862
5.659
25.517
23.732
PPEt
(6)
185.988
166.690
9.586.545
1.030.725
403.172
21.642
91.598
2.862.571
936.404
6.608.094
108.742
139.021
2.620.338
2.215.659
971.180
23.925
889.072
166.689
22.604
199.934
TAC=Nit-CFOit
(7)=(1)-(2)
69.477
-100.314
-1.650.417
57.777
-192.906
-18.349
-8.491
-1.136.266
-396.682
-380.403
-17.258
194.236
-1.071.396
92.663
-47.011
20.169
592.670
12.161
-13.948
4.894
TAit/Ait-1
(8)=(7)/(3)
0,1132
-0,1594
-0,0559
0,0305
-0,3102
-0,2479
-0,0465
-0,1409
-0,1614
-0,0160
-0,0517
0,5849
-0,2842
0,0265
-0,0316
0,1204
0,2776
0,0229
-0,0802
0,0126
1/Ait-1
(9)=1/(3)
0,00000163
0,00000159
0,00000003
0,00000053
0,00000161
0,00001351
0,00000547
0,00000012
0,00000041
0,00000004
0,00000299
0,00000301
0,00000027
0,00000029
0,00000067
0,00000597
0,00000047
0,00000188
0,00000575
0,00000258
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
EKAD
SIAP
TRST
YPAS
INTP
SMGR
BTON
JPRS
LMSH
LION
TIRA
KIAS
TOTO
KBLM
IKBI
VOKS
ASGR
MTDL
ASII
AUTO
INDS
INTA
LPIN
MASA
SMSM
TURI
4.606
3.694
58.025
18.693
1.745.501
2.523.544
20.823
49.158
9.237
37.840
1.331
21.576
63.287
3.987
97.687
5.238
62.487
29.956
9
566.025
31.827
22.944
4.763
2.974
91.472
245.079
-57.107
84.926
-21.429
96.242
129.361 2.138.991
747
125.330
1.619.202 10.016.027
2.628.308 8.515.227
21.115
46.469
116.895
268.790
302
62.812
28.540
216.130
42.624
238.871
-10.941
801.564
184.900
913.995
-37.093
432.681
68.215
589.322
-15.603
805.074
246.465
624.557
-68.551 1.162.251
11
63.520
490.003 3.454.254
-120.017
599.273
17.236
863.818
-26.309
139.253
126.003 1.799.172
130.695
830.050
691.231
767.900
35.738
80.338
354.379
36.527
2.456.854
2.609.045
57.188
299.895
46.080
50.039
31.793
100.146
238.518
220.086
54.871
908.836
302.157
709.213
27
1.153.441
398.757
409.476
10.095
435.629
289.531
1.129.947
-784
6.021
-51.940
15.377
119.590
343.230
-6.649
-21.652
606
-3.183
214
80.142
38.102
-113.009
11.072
165.757
257.277
-142.532
5
-176.000
64.891
269.639
3.319
45.810
36.542
-419.923
12.325
45.392
1.382.187
88.152
7.597.622
3.308.878
8.785
18.549
9.185
18.837
63.709
445.682
409.195
240.338
122.328
199.374
199.054
70.304
18
702.097
206.098
99.716
1.378
1.622.043
358.495
623.838
61.713
25.123
-71.336
17.946
126.299
-104.764
-292
-67.737
8.935
9.300
-41.293
32.517
-121.613
41.080
29.472
20.841
-183.978
98.507
-2
76.022
151.844
5.708
31.072
-123.029
-39.223
-446.152
0,7267
0,2610
-0,0334
0,1432
0,0126
-0,0123
-0,0063
-0,2520
0,1422
0,0430
-0,1729
0,0406
-0,1331
0,0949
0,0500
0,0259
-0,2946
0,0848
0,0000
0,0220
0,2534
0,0066
0,2231
-0,0684
-0,0473
-0,5810
0,00001177
0,00001039
0,00000047
0,00000798
0,00000010
0,00000012
0,00002152
0,00000372
0,00001592
0,00000463
0,00000419
0,00000125
0,00000109
0,00000231
0,00000170
0,00000124
0,00000160
0,00000086
0,00001574
0,00000029
0,00000167
0,00000116
0,00000718
0,00000056
0,00000120
0,00000130
47
48
49
50
51
52
53
54
55
UNTR
MDRN
KLBF
KAEF
MERK
PYFA
TSPC
TCID
MRAT
2.660.742
2.059
706.822
55.394
98.620
2.309
320.648
114.854
22.290
4.253.895 13.002.619
64.836
910.085
807.701 5.138.213
-32.301 1.386.739
145.237
331.062
736
95.157
292.296 2.773.135
101.360
725.197
30.431
315.998
9.737.598
-198.941
872.456
339.092
89.896
32.938
509.717
221.441
55.681
625.535
567
71.045
-37.566
2.451
2.714
46.295
37.355
22.996
9.505.248
188.342
1.327.347
397.948
54.795
56.680
665.063
386.987
58.481
-1.593.153
-62.777
-100.879
87.695
-46.617
1.573
28.352
13.494
-8.141
-0,1225
-0,0690
-0,0196
0,0632
-0,1408
0,0165
0,0102
0,0186
-0,0258
0,00000008
0,00000110
0,00000019
0,00000072
0,00000302
0,00001051
0,00000036
0,00000138
0,00000316
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
∆Revt/Ait-1
(10)=(4)/(3)
1,875575218
0,687841447
0,370535521
0,57006563
0,55812394
0,588766231
0,416399831
0,994875588
0,859395959
0,120365177
0,137192932
0,138656348
0,09847681
1,023956775
0,135757994
0,730366445
0,817559403
0,04328301
1,628830985
0,268732428
0,420813414
0,834749901
0,165675779
∆Rect/Ait-1
(11)=(5)/(3)
0,15866412
0,00113743
0,01890416
0,08748584
-0,00676868
0,00680998
-0,48725485
-0,01068935
-0,00354887
-0,02273663
0,03587847
-0,01387919
-0,03044258
0,01440992
-0,06953585
0,34362077
0,12405226
0,01064210
0,14680720
0,06132680
-0,00923157
0,06256104
-0,02428248
PPEt/Ait-1
(12)=(6)/(3)
0,30307000
0,26480124
0,32466535
0,54444254
0,64835849
0,29242389
0,50136565
0,35501811
0,38109820
0,27788510
0,32545013
0,41863708
0,69512583
0,63348144
0,65370669
0,14276508
0,41641078
0,31346896
0,13004781
0,51665736
0,14512635
0,47164440
0,64618645
β1*(1/Ait-1)
(13)=β1*(9)
0,01404535
0,01369258
0,00029191
0,00455286
0,01386116
0,11646358
0,04717841
0,00106898
0,00350791
0,00036246
0,02579656
0,02595565
0,00228655
0,00246437
0,00580174
0,05143334
0,00403701
0,01620923
0,04958981
0,02227361
0,10149252
0,08955917
0,00402964
β2*(∆Revt/Ait-1∆Rect/Ait-1)
(14)=β2*(10-11)
-0,138083822
-0,05522867
-0,028280208
-0,038811831
-0,045431899
-0,046804254
-0,072677085
-0,080873291
-0,130933811
-0,011509067
-0,015372349
-0,012267781
-0,019560819
-0,08119354
-0,031149042
-0,031104302
-0,105225189
-0,004952575
-0,224866081
-0,016680748
-0,03458668
-0,06210385
-0,06210385
β3*PPEt/Ait-1
NDAit
DAit
(15)=β3*(12)
(16)=(13)+(14)+(15) (17)=(8)-(16)
-0,045984528
-0,17002300
0,28323672
-0,040178045
-0,08171414 -0,07764318
-0,049261169
-0,07724947
0,02135517
-0,082607756
-0,11686673
0,14738530
-0,098374826
-0,12994557 -0,18027499
-0,044369204
0,02529013 -0,27321943
-0,07607174
-0,10157042
0,05509456
-0,053866565
-0,13367088 -0,00724965
-0,057823672
-0,12371873 -0,03772312
-0,042163246
-0,05330985
0,03731305
-0,049380243
-0,03173197 -0,01991889
-0,063519411
-0,04983154
0,63473879
-0,105470792
-0,11355268 -0,17066830
-0,096117546
-0,17484672
0,20134010
-0,099186304
-0,10989548
0,07825211
-0,021661611
-0,00133257
0,12168769
-0,063181618
-0,11492042
0,39250669
-0,047562352
-0,03397829
0,05684781
-0,019732032
-0,08933506
0,00908790
-0,078391938
-0,07279907
0,08544585
-0,022019884
0,04488595
0,68178197
-0,071562162
-0,04410684
0,30514672
-0,098045265
-0,10929316
0,07594286
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
0,291446581
0,24529227
0,306397586
1,230669909
1,115722311
0,73361778
0,231522695
0,133096944
0,124938246
0,26096204
0,508656493
0,093108691
1,128885047
0,483794113
0,610206401
0,000425063
0,333918988
0,665401245
0,474030409
0,07249395
0,24212749
0,348811517
1,471476755
0,748895126
-0,218596065
0,169797554
0,12269209
0,01193986
0,04030779
-0,14308464
-0,08055359
0,00964784
-0,01472725
0,00089588
0,09998204
0,04168732
-0,26118318
0,01878769
0,20589039
0,41193518
-0,12263444
0,00007872
-0,05095167
0,10828287
0,31214793
0,02383432
0,02546171
0,04402385
-0,54684594
0,04810838
0,00062302
0,01382679
0,70335913
0,75854648
0,38858365
0,18905077
0,06900926
0,14623002
0,08715588
0,26670881
0,55601549
0,44769939
0,55546234
0,20757413
0,24764680
0,31871230
0,06048952
0,00028338
0,20325575
0,34391338
0,11543635
0,00989566
0,90154971
0,43189567
0,81239484
0,73102565
0,20694990
0,25832853
0,06877327
0,00086056
0,00101223
0,18548610
0,03206724
0,13722463
0,03988041
0,03608372
0,01075317
0,00943042
0,01992080
0,01462588
0,01070629
0,01380075
0,00741609
0,13569511
0,00249529
0,01438302
0,00997821
0,06189708
0,00479073
0,01038414
0,01122458
0,00066289
0,00947093
0,00167750
-0,02560496
-0,018767537
-0,040373555
-0,110485208
-0,096211359
-0,109847281
-0,019804831
-0,020058743
-0,002007121
-0,033270348
-0,061914915
-0,011276656
-0,074232516
-0,010903089
-0,058939257
-5,2551E-05
-0,030953502
-0,084531049
-0,013019516
-0,003913486
-0,032874495
-0,024512769
-0,306238212
-0,056361283
0,033261906
-0,012544062
-0,106720022
-0,115093546
-0,058959433
-0,028684495
-0,010470711
-0,022187344
-0,01322408
-0,040467478
-0,084363709
-0,067929008
-0,08427978
-0,031495028
-0,037575217
-0,048357919
-0,009178018
-4,29963E-05
-0,030839805
-0,052181654
-0,01751505
-0,001501459
-0,136791293
-0,065531125
-0,123263909
-0,110917837
-0,031400315
-0,039195946
-0,05151896
-0,13300053
-0,07934767
0,04631639
-0,07461483
0,05681148
0,00685150
-0,01501613
-0,07561766
-0,07613392
-0,12627389
-0,02284647
-0,10110145
-0,04033648
-0,06070119
0,13562426
-0,05929802
-0,08260529
-0,02055636
0,05648213
-0,14942606
-0,07965976
-0,27436440
-0,16661623
-0,00429853
-0,05006251
0,19470894
0,14561022
0,06704453
-0,05260015
-0,17739231
0,08543841
0,03617816
-0,15785124
0,11618460
-0,05692261
0,22121682
0,07285648
0,12698851
-0,25423712
0,14545655
-0,13565575
0,08130625
0,33598563
0,02716423
0,16665130
0,08104516
0,03240598
-0,30663833
0,04409068
-0,06468074
0,03042942
50
51
52
53
54
55
0,244524745
0,271538262
0,346143741
0,183805332
0,30535289
0,176206811
β1 = 8619.353
-0,02708945
0,00740345
0,02852129
0,01669410
0,05151014
0,07277261
β2 = -.080
0,28696676
0,16551280
0,59564719
0,23982352
0,53363017
0,18506763
β3 = -.152
0,00621556
0,02603547
0,09058034
0,00310816
0,01188553
0,02727661
-0,041211768
-0,021243234
-0,048192558
-0,013440042
-0,038515323
-0,008318771
-0,043541198
-0,025113103
-0,090376991
-0,036388198
-0,080967206
-0,028080138
-0,05917041
-0,02032087
-0,02534167
-0,04672008
-0,08949716
-0,00912230
0,12240870
-0,12048961
0,04187224
0,05694389
0,10810452
-0,01664052
Lampiran 7
Perhitungan DAit Tahun
2009
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
KODE
CEKA
FAST
INDF
MYOR
MLBI
PTSP
SKLT
SMAR
TBLA
GGRM
SRSN
BATA
FASW
AKRA
BUDI
CLPI
LTLS
LMPI
KKGI
Nit
(1)
49.493
181.997
2.075.861
372.158
340.458
10.949
12.803
748.495
250.955
3.265.201
25.380
52.981
276.729
274.719
146.415
30.909
85.925
5.992
32.003
CFOit
(2)
104.683
367.684
2.314.507
446.430
526.980
18.917
11.690
125.471
-325.052
3.265.201
-26.581
80.887
868.140
671.153
296.909
80.038
970.833
12.910
26.313
Ait-1
(3)
604.642
784.759
39.591.309
2.922.998
941.389
81.755
201.003
10.025.916
2.802.497
24.072.959
392.937
401.901
3.718.548
4.874.851
1.698.750
258.898
3.440.010
560.078
225.162
∆Revt
(4)
-769.094
431.727
-861.960
869.501
290.603
19.466
-36.813
-1.900.335
-1.172.273
2.721.437
38.624
58.704
-293.712
-516.291
230.145
-56.705
-711.229
54.958
68.239
∆Rect
PPEt
TAC=Nit-CFOit
(5)
(6)
(7)=(1)-(2)
-62.054
187.967
-55.190
141.413
187.611
-185.687
-367.532 10.796.021
-238.646
129.281 1.282.771
-74.272
-13.137
420.864
-186.522
112
20.873
-7.968
-12.501
99.534
1.113
366.840 3.389.877
623.024
-51.671 1.003.177
576.007
-1.059.640 7.019.464
0
5.101
100.335
51.961
295
155.768
-27.906
124.136 2.550.453
-591.411
488.088 2.859.238
-396.434
42.225 1.054.857
-150.494
-45.212
31.727
-49.129
-165.221
879.817
-884.908
19.419
161.252
-6.918
13.966
23.673
5.690
TAit/Ait-1
(8)=(7)/(3)
-0,0913
-0,2366
-0,0060
-0,0254
-0,1981
-0,0975
0,0055
0,0621
0,2055
0,0000
0,1322
-0,0694
-0,1590
-0,0813
-0,0886
-0,1898
-0,2572
-0,0124
0,0253
1/Ait-1
(9)=1/(3)
0,00000165
0,00000127
0,00000003
0,00000034
0,00000106
0,00001223
0,00000498
0,00000010
0,00000036
0,00000004
0,00000254
0,00000249
0,00000027
0,00000021
0,00000059
0,00000386
0,00000029
0,00000179
0,00000444
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
BRNA
EKAD
SIAP
TRST
YPAS
INTP
SMGR
BTON
JPRS
LMSH
LION
TIRA
KIAS
TOTO
KBLM
IKBI
VOKS
ASGR
MTDL
ASII
AUTO
INDS
INTA
LPIN
MASA
SMSM
20.260
16.443
3.123
143.882
18.541
2.746.654
3.326.488
9.388
1.917
2.401
33.613
2.203
27.328
182.821
1.695
28.719
53.563
66.947
10.065
10
768.265
58.766
37.473
10.211
174.860
132.850
27.083
-5.568
4.024
315.373
14.821
3.184.422
4.246.498
10.821
-9.626
4.065
50.456
23.938
-39.887
227.528
8.175
112.743
27.307
270.071
279.801
11
578.745
212.497
227.409
491
180.729
268.070
432.642
140.764
142.216
2.158.866
180.550
3.471.276
10.602.964
70.509
399.344
61.988
253.142
228.582
830.751
1.031.131
459.111
636.409
1.165.128
841.054
1.288.796
80.740
3.981.316
918.227
1.137.218
182.940
2.379.024
929.753
57.208
22.568
23.122
-239.409
1.118
795.958
2.178.004
-39.280
-429.835
-38.506
-32.099
-16.617
-55.620
-144.020
-238.366
-783.214
-538.371
307.499
-25.283
2
-71.922
-242.969
60.423
-1.161
357.871
21.066
40.602
3.065
6.247
-27.822
2.453
421.047
-76.806
1.158
49.963
3.293
-488
2.770
57.419
14.356
-92.050
-109.793
197.801
-183.612
-94.346
-2
180.487
-67.178
-296.564
22.652
20.674
34.681
214.234
66.641
41.176
1.310.044
100.082
7.773.279
4.014.143
7.094
19.192
24.186
19.614
55.897
783.275
393.619
238.057
122.526
212.644
166.062
64.601
21
696.716
183.494
294.233
711
1.692.561
341.364
-6.823
22.011
-901
-171.491
3.720
-437.768
-920.010
-1.433
11.543
-1.664
-16.843
-21.735
67.215
-44.707
-6.480
-84.024
26.256
-203.124
-269.736
-1
189.520
-153.731
-189.936
9.720
-5.869
-135.220
-0,0158
0,1564
-0,0063
-0,0794
0,0206
-0,1261
-0,0868
-0,0203
0,0289
-0,0268
-0,0665
-0,0951
0,0809
-0,0434
-0,0141
-0,1320
0,0225
-0,2415
-0,2093
0,0000
0,0476
-0,1674
-0,1670
0,0531
-0,0025
-0,1454
0,00000231
0,00000710
0,00000703
0,00000046
0,00000554
0,00000029
0,00000009
0,00001418
0,00000250
0,00001613
0,00000395
0,00000437
0,00000120
0,00000097
0,00000218
0,00000157
0,00000086
0,00000119
0,00000078
0,00001239
0,00000025
0,00000109
0,00000088
0,00000547
0,00000042
0,00000108
46
47
48
49
50
51
52
53
54
55
TURI
UNTR
MDRN
KLBF
KAEF
MERK
PYFA
TSPC
TCID
MRAT
310.387
3.817.541
12.024
929.004
62.507
146.700
3.773
359.964
124.612
21.017
248.525
5.101.022
-56.323
1.363.583
80.854
133.442
736
476.590
188.222
2.438
864.400
22.847.721
790.843
5.703.832
1.445.670
375.064
98.655
2.967.057
910.790
354.781
-949.218
1.338.687
-158.410
1.209.982
149.330
114.269
12.420
864.142
148.950
37.772
-1.658.970
700.281
989.374 11.835.726
42.315
141.543
342.080 1.398.128
43.106
402.062
87.539
66.911
-1.909
54.047
91.207
715.003
34.116
399.856
23.014
64.861
61.862
-1.283.481
68.347
-434.579
-18.347
13.258
3.037
-116.626
-63.610
18.579
0,0716
-0,0562
0,0864
-0,0762
-0,0127
0,0353
0,0308
-0,0393
-0,0698
0,0524
0,00000116
0,00000004
0,00000126
0,00000018
0,00000069
0,00000267
0,00001014
0,00000034
0,00000110
0,00000282
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
∆Revt/Ait-1
(10)=(4)/(3)
-1,27198243
0,55013960
-0,02177144
0,29746890
0,30869598
0,23810165
-0,18314652
-0,18954228
-0,41829590
0,11304954
0,09829566
0,14606582
-0,07898567
-0,10590908
0,13547903
-0,21902448
-0,20675202
0,09812562
0,30306624
0,13222942
0,16032508
0,16258368
-0,11089572
∆Rect/Ait-1 PPEt/Ait-1
(11)=(5)/(3) (12)=(6)/(3)
-0,10262932 0,31087321
0,18019927 0,23906830
-0,00928315 0,27268664
0,04422890 0,43885456
-0,01395491 0,44706705
0,00136995 0,25531160
-0,06219310 0,49518664
0,03658918 0,33811145
-0,01843749 0,35795828
-0,04401785 0,29159124
0,01298172 0,25534628
0,00073401 0,38757804
0,03338292 0,68587336
0,10012368 0,58652829
0,02485651 0,62096071
-0,17463248 0,12254633
-0,04802922 0,25576001
0,03467196 0,28790990
0,06202645 0,10513763
0,09384664 0,49517615
0,02177403 0,47342360
0,04392614 0,28953142
-0,01288732 0,60682043
β1*(1/Ait-1)
(13)=β1*(9)
0,00746543
0,00575197
0,00011401
0,00154428
0,00479495
0,05521269
0,02245694
0,00045022
0,00161068
0,00018751
0,01148763
0,01123141
0,00121389
0,00092596
0,00265720
0,01743510
0,00131218
0,00805944
0,02004740
0,01043337
0,03206724
0,03173984
0,00209087
β2*(∆Revt/Ait-1∆Rect/Ait-1)
(14)=β2*(10-11)
0,03622010
0,00383707
0,00038682
0,00262664
-0,00999394
0,00245541
0,00374647
-0,00234546
0,01238540
0,00162912
-0,00264255
0,00150740
0,00348056
-0,00213700
-0,00342647
-0,00046044
0,00491636
-0,00196544
-0,00746608
0,00039811
0,00143707
0,00123073
0,00303576
β3*PPEt/Ait-1
NDAit
(15)=β3*(12)
(16)=(13)+(14)+(15)
0,00322442
0,04690995
0,00247965
-0,00322709
0,00282834
0,00332917
0,00455185
-0,00174785
0,00463703
-0,00056196
0,00264812
0,05052817
0,00513614
0,03133955
0,00350693
0,01096146
0,00371279
0,01770887
0,00302442
-0,00165315
0,00264848
0,01149355
0,00402001
0,01074984
0,00711396
0,01180841
0,00608354
0,01339126
0,00644068
0,00567140
0,00127107
0,02008119
0,00265277
0,00888131
0,00298624
0,00908023
0,00109050
0,01367182
0,00513603
0,01438051
0,00491041
0,03268610
0,00300306
0,03106754
0,00629402
0,01142065
DAit
(17)=(8)-(16)
-0,13818710
-0,23338950
-0,00935691
-0,02366168
-0,19757293
-0,14799010
-0,02580232
0,05117989
0,18782463
0,00165315
0,12074393
-0,08018485
-0,17085194
-0,09471354
-0,09426243
-0,20984318
-0,26612126
-0,02143208
0,01159887
-0,03015106
0,12368200
-0,03740298
-0,09085633
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
0,00619219
0,22929839
0,20541464
-0,55709200
-1,07635272
-0,62118475
-0,12680235
-0,07269601
-0,06695147
-0,13967187
-0,51919035
-1,23067713
-0,46207026
0,36561148
-0,01961753
0,00002477
-0,01806488
-0,26460668
0,05313229
-0,00634634
0,15042765
0,02265763
-1,09812355
0,05859171
-0,20030524
0,21213493
0,01358626
0,12129459
-0,00724382
0,01642344
0,12511268
0,05312319
-0,00192777
0,01211819
0,06911698
0,01392258
-0,20049618
-0,17251956
0,16976761
-0,21831178
-0,07320476
-0,00002477
0,04533350
-0,07316056
-0,26078025
0,12382202
0,00869012
0,03730130
-1,91921564
0,04330296
0,05350620
0,05997372
0,55431736
2,23931459
0,37858687
0,10061127
0,04805882
0,39017229
0,07748220
0,24453807
0,94285171
0,38173520
0,51851731
0,19252713
0,18250699
0,19744511
0,05012508
0,00026009
0,17499641
0,19983512
0,25873052
0,00388652
0,71145184
0,36715558
0,81013535
0,51802655
0,17897737
0,24512082
0,02500090
0,00130036
0,00042572
0,06401897
0,01130332
0,07281915
0,01783155
0,01974746
0,00543353
0,00437763
0,00983186
0,00709279
0,00387418
0,00536697
0,00350243
0,05590678
0,00113377
0,00491590
0,00396926
0,02467428
0,00189738
0,00485496
0,00522202
0,00019757
0,00570772
0,00079138
-0,00007669
-0,00334536
0,00220572
0,01776434
-0,01246175
0,02088633
-0,00129521
0,00262708
-0,00141132
0,00475751
-0,00330554
0,03277588
-0,00655350
-0,01808672
0,00055581
-0,00000153
-0,00065758
0,00592994
0,00325594
0,00403190
0,00147012
0,00045358
0,00851647
-0,00047356
-0,00263256
-0,00471311
0,00574945
0,02322645
0,00392675
0,00104355
0,00049847
0,00404692
0,00080366
0,00253638
0,00977937
0,00395940
0,00537813
0,00199692
0,00189299
0,00204793
0,00051990
0,00000270
0,00181508
0,00207271
0,00268358
0,00004031
0,00737927
0,00380818
0,00840282
0,00537304
0,00185638
0,00254242
0,03097938
0,02118145
-0,00223451
0,08282686
0,04901655
0,09775240
0,02250313
0,02491091
0,01942756
0,01309455
0,02508137
0,04186558
0,02533801
-0,01067182
0,00236249
0,05590794
0,00491259
0,01291856
-0,00307043
0,02874649
0,00488640
0,00911672
-0,01180805
0,00509704
0,01542578
-0,00137931
-0,01037567
-0,14729300
-0,08453462
-0,10315051
-0,02011165
-0,12459630
-0,08903890
-0,11999714
0,06148116
-0,05645179
-0,03919560
-0,17389388
-0,00280315
-0,23083943
-0,21165551
-0,05592033
0,04268976
-0,18034012
-0,16394768
0,02438568
-0,00735338
-0,15455320
0,08337446
-0,06127249
0,07099719
-0,07481140
50
51
52
53
54
55
0,10329467 0,02981732
0,30466534 0,23339750
0,12589326 -0,01935026
0,29124550 0,03073989
0,16353934 0,03745759
0,10646568 0,06486819
β1 = 4513.913
β2 = -.031
0,27811465
0,17839889
0,54783843
0,24098054
0,43902107
0,18281982
β3 = .010
0,00312237
0,01203505
0,04575453
0,00152134
0,00495604
0,01272310
0,00076212
-0,00220748
0,00150648
-0,00806902
0,00130774
-0,00128846
0,00288464
0,00185038
0,00568225
0,00249948
0,00455358
0,00189623
0,00373108
0,01167794
0,04693794
-0,00404820
0,00560431
0,01333087
-0,01642209
0,02367069
-0,01615389
-0,03525876
-0,07544477
0,03903665
Lampiran 8
Perhitungan DAit Tahun
2010
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
KODE
CEKA
FAST
INDF
MYOR
MLBI
PTSP
SKLT
SMAR
TBLA
GGRM
SRSN
BATA
FASW
AKRA
BUDI
CLPI
LTLS
LMPI
KKGI
Nit
(1)
29.562
199.597
2.952.858
484.158
442.916
15.767
4.834
1.260.513
246.663
2.872.598
9.830
60.975
283.002
810.916
46.130
28.442
86.982
2.794
166.027
CFOit
(2)
-206.699
293.573
6.909.950
238.254
320.056
26.372
8.090
-230.001
380.782
2.872.598
7.790
106.334
1.164.935
427.919
157.306
6.397
-147.945
19.786
175.392
Ait-1
(3)
568.603
1.041.408
40.382.953
3.246.499
993.465
91.142
196.186
10.210.595
2.786.340
27.230.965
413.777
416.679
3.671.235
6.059.070
1.598.824
219.199
3.081.130
540.514
272.938
∆Revt
(4)
-476.339
459.245
466.041
2.446.990
173.900
20.713
37.843
6.064.195
167.541
4.718.917
-9.673
45.723
652.673
3.235.155
342.249
68.626
154.868
20.453
562.738
∆Rect
(5)
41.256
-120.015
492.318
447.628
126.888
520
4.593
636.545
52.812
-123.954
1.173
5.680
54.520
274.110
79.408
18.490
175.638
27.069
69.995
PPEt
(6)
197.189
220.935
11.737.142
1.489.561
528.879
27.147
97.002
3.924.066
1.157.020
7.406.632
92.167
167.843
3.077.945
3.037.893
1.117.614
32.568
1.025.373
183.886
58.895
TAC=Nit-CFOit
(7)=(1)-(2)
236.261
-93.976
-3.957.092
245.904
122.860
-10.605
-3.256
1.490.514
-134.119
0
2.040
-45.359
-881.933
382.997
-111.176
22.045
234.927
-16.992
-9.365
TAit/Ait-1
(8)=(7)/(3)
0,4155
-0,0902
-0,0980
0,0757
0,1237
-0,1164
-0,0166
0,1460
-0,0481
0,0000
0,0049
-0,1089
-0,2402
0,0632
-0,0695
0,1006
0,0762
-0,0314
-0,0343
1/Ait-1
(9)=1/(3)
0,00000176
0,00000096
0,00000002
0,00000031
0,00000101
0,00001097
0,00000510
0,00000010
0,00000036
0,00000004
0,00000242
0,00000240
0,00000027
0,00000017
0,00000063
0,00000456
0,00000032
0,00000185
0,00000366
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
BRNA
EKAD
SIAP
TRST
YPAS
INTP
SMGR
BTON
JPRS
LMSH
LION
TIRA
KIAS
TOTO
KBLM
IKBI
VOKS
ASGR
MTDL
ASII
AUTO
INDS
INTA
LPIN
MASA
SMSM
34.761
24.485
4.024
136.727
21.186
3.224.942
3.633.220
8.393
28.446
7.351
38.631
3.947
14.573
193.798
3.922
4.600
10.066
118.415
30.439
14
1.141.179
71.109
83.081
14.122
176.082
150.420
60.380
13.961
7.631
135.166
22.436
3.376.092
3.359.368
21.402
48.826
9.648
32.526
1.379
36.857
156.058
5.655
-36.295
114.922
250.710
158.368
3
374.748
130.914
70.181
19.282
504.280
151.302
507.226
165.123
147.435
1.921.660
191.136
5.322.916
12.951.308
69.784
353.951
72.831
271.366
201.789
1.320.516
1.010.892
354.781
561.948
1.237.958
774.857
1.059.054
88.938
4.644.939
207.929
1.172.130
137.910
735.307
941.651
31.186
49.058
10.965
174.000
69.484
561.349
-43.661
-5.192
124.925
36.201
10.325
30.889
222.352
141.172
241.287
364.190
-419.543
230.330
557.054
31
989.311
306.891
625.286
1.431
315.365
187.135
-4.453
6.424
3.521
109.649
8.182
21.466
312.502
-781
-49.694
966
-3.130
198
-34.821
52.718
50.726
102.241
-67.903
182.779
-34.944
11
100.407
75.720
24.476
-7.858
-12.197
35.025
246.846
67.542
37.346
1.264.124
105.396
7.702.769
7.662.560
7.088
17.619
23.302
18.209
63.687
762.798
362.061
232.988
112.376
211.047
170.218
78.488
24
985.029
184.785
310.108
1.667
2.134.310
376.795
-25.619
10.524
-3.607
1.561
-1.250
-151.150
273.852
-13.009
-20.380
-2.297
6.105
2.568
-22.284
37.740
-1.733
40.895
-104.856
-132.295
-127.929
11
766.431
-59.805
12.900
-5.160
-328.198
-882
-0,0505
0,0637
-0,0245
0,0008
-0,0065
-0,0284
0,0211
-0,1864
-0,0576
-0,0315
0,0225
0,0127
-0,0169
0,0373
-0,0049
0,0728
-0,0847
-0,1707
-0,1208
0,0001
0,1650
-0,2876
0,0110
-0,0374
-0,4463
-0,0009
0,00000197
0,00000606
0,00000678
0,00000052
0,00000523
0,00000019
0,00000008
0,00001433
0,00000283
0,00001373
0,00000369
0,00000496
0,00000076
0,00000099
0,00000282
0,00000178
0,00000081
0,00000129
0,00000094
0,00001124
0,00000022
0,00000481
0,00000085
0,00000725
0,00000136
0,00000106
46
47
48
49
50
51
52
53
54
55
TURI
UNTR
MDRN
KLBF
KAEF
MERK
PYFA
TSPC
TCID
MRAT
269.004
3.872.931
41.977
1.286.330
138.716
118.794
4.199
488.889
131.445
24.419
296.103
2.423.881
20.141
1.253.908
139.120
213.747
5.020
578.089
157.211
4.614
1.770.692
24.404.828
773.049
6.482.447
1.565.831
433.971
99.937
3.263.103
994.620
365.636
2.232.936
8.081.989
-165.945
1.139.441
329.771
44.286
8.857
636.311
78.214
23.790
85.230
783.557
-20.238
15.877
54.322
-87.919
2.760
575.546
14.867
11.741
805.004
13.261.374
177.854
1.605.266
413.197
67.053
52.827
760.788
396.756
68.343
-27.099
1.449.050
21.836
32.422
-404
-94.953
-821
-89.200
-25.766
19.805
-0,0153
0,0594
0,0282
0,0050
-0,0003
-0,2188
-0,0082
-0,0273
-0,0259
0,0542
0,00000056
0,00000004
0,00000129
0,00000015
0,00000064
0,00000230
0,00001001
0,00000031
0,00000101
0,00000273
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
∆Revt/Ait-1
(10)=(4)/(3)
-0,83773564
0,44098471
0,01154054
0,75373194
0,17504391
0,22726076
0,19289348
0,59391201
0,06012942
0,17329232
-0,02337733
0,10973195
0,17778023
0,53393590
0,21406296
0,31307625
0,05026338
0,03783991
2,06177960
0,06148344
0,29709974
0,07437176
0,09054671
∆Rect/Ait-1
(11)=(5)/(3)
0,07255678
-0,11524302
0,01219123
0,13788022
0,12772267
0,00570538
0,02341146
0,06234162
0,01895390
-0,00455195
0,00283486
0,01363160
0,01485059
0,04523962
0,04966650
0,08435257
0,05700441
0,05008011
0,25645018
-0,00877912
0,03890433
0,02388171
0,05705952
PPEt/Ait-1
(12)=(6)/(3)
0,34679557
0,21215028
0,29064596
0,45882072
0,53235796
0,29785390
0,49443895
0,38431316
0,41524724
0,27199301
0,22274559
0,40281128
0,83839498
0,50137942
0,69902253
0,14857732
0,33279122
0,34020580
0,21578161
0,48665881
0,40904053
0,25330485
0,65782917
β1*(1/Ait-1)
(13)=β1*(9)
-0,01427884
-0,00779617
-0,00020105
-0,00250085
-0,00817240
-0,08908071
-0,04138417
-0,00079515
-0,00291386
-0,00029815
-0,01962167
-0,01948501
-0,00221152
-0,00133997
-0,00507810
-0,03703938
-0,00263507
-0,01502088
-0,02974666
-0,01600666
-0,04916937
-0,05506829
-0,00422499
β2*(∆Revt/Ait-1∆Rect/Ait-1)
(14)=β2*(10-11)
0,05142919
-0,07355477
0,00003676
-0,08143936
-0,00267353
-0,02929817
-0,00957530
-0,07029412
-0,00232631
-0,02351787
0,00148092
-0,01270818
-0,00920511
-0,06462451
-0,00928798
-0,03024609
0,00038085
0,00069154
-0,10199650
-0,00929142
-0,03414340
-0,00667673
-0,00189194
β3*PPEt/Ait-1
NDAit
DAit
(15)=β3*(12)
(16)=(13)+(14)+(15) (17)=(8)-(16)
-0,04585976
-0,00870941
0,42422076
-0,02805445
-0,06727607 -0,02296330
-0,03843461
-0,03859890 -0,05939027
-0,06067380
-0,09796870
0,17371306
-0,07039826
-0,08124419
0,20491236
-0,03938778
-0,14098580
0,02462891
-0,06538391
-0,11634337
0,09974688
-0,05082103
-0,08164855
0,22762574
-0,05491171
-0,06015188
0,01201741
-0,03596797
-0,04631387
0,04631387
-0,02945556
-0,04759631
0,05252650
-0,05326719
-0,07818163 -0,03067675
-0,11086817
-0,12228479 -0,11794309
-0,06630170
-0,09525177
0,15846229
-0,09243775
-0,10680383
0,03726772
-0,01964765
-0,06960933
0,17018005
-0,04400784
-0,04626206
0,12250908
-0,04498833
-0,05931767
0,02788093
-0,02853465
-0,16027781
0,12596599
-0,06435507
-0,08433139
0,03382333
-0,05409094
-0,11784769
0,18158200
-0,03349667
-0,09141753
0,06695251
-0,08699040
-0,09310733
0,09391965
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
0,36353173
0,10545893
-0,00337117
-0,07440101
0,35294433
0,49705483
0,03804824
0,15307574
0,16838266
0,13965092
0,68010125
0,64808488
-0,33889922
0,29725485
0,52599206
0,00034856
0,21298687
1,47594131
0,53346131
0,01037633
0,42888889
0,19873074
1,26105274
0,33116353
-0,21466298
0,17577328
0,04280722
0,00403275
0,02412899
-0,011191