Pengaruh Laba Akuntansi, Profitabilitas, Economic Value Added Terhadap Harga Saham Pada Perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia (BEI) Pada Tahun 2011 - 2013

Lampiran 1

DAFTAR POPULASI DAN SAMPEL PERUSAHAAN
Sub Sektor Property dan Real Estate
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

Perusahaan
Agung Podomoro Land Tbk

Alam Sutera Realty Tbk
Bekasi Asri Pemula Tbk
Bumi Citra Permai Tbk
Bekasi Fajar Industrial Estate Tbk
Bhuwanata Indah Permai Tbk
Bukit Darmo Property Tbk
Sentul City Tbk
Bumi Serpong Damai Tbk
Cowell Development Tbk
Ciputra Development Tbk
Ciputra Property Tbk
Ciputra Surya Tbk
Duta Anggada Realty Tbk
Intiland Development Tbk
Duta Pertiwi Tbk
Bakrieland Development Tbk
Megapolitan Development Tbk
Fortune Mate Indonesia Tb
Gading Development Tbk
Gowa Makassar Tourism Development Tbk

Perdana Gapuraprima Tbk
Greenwood Sejahtera Tbk
Jaya Real Property Tbk
Kawasan Industri Jababeka Tbk
Global Land Development
Eureka Prima Jakarta Tbk
Lippo Cikarang Tbk
Lippo Karawaci Tbk
Modernland Realty Ltd Tbk
Metropolitan Kentjana Tbk
Metropolitan Land Tbk
Metro Realty Tbk

Kriteria
1 2
3
√ √
√
√ √
√

√ √
√
√ √
√
√ √
√
√ √
√
√ √
√
√ √
√
√ √
√
√ √
√
√ √
√
√ √
√

√ √
√
√ √
√
√ √
√
√ √
√
√ √
√
√ √
√
√ √
√
√ √
√
√ √
√
√ √
√

√ √
√
√ √
√
√ √
√
√ √
√
√ √
√
√ √
√
√ √
√
√ √
√

Sampel
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

Universitas Sumatera Utara

34
35
36
37
38
39
40
41
42

43
44
45

Nirvana Development Tbk
Indonesia Prima Property Tbk
Plaza Indonesia Realty Tbk
Pudjiadi Prestige Tbk
Pakuwon Jati Tbk
Ristia Bintang Mahkotasejati Tbk
Roda Vivatex Tbk
Pikko Land Development
Danayasa Arthatama Tbk
Suryamas Dutamakmur Tbk
Summarecon Agung Tbk
Sitara Propertindo Tbk

√
√
√

√
√
√
√
-

√
√
√
√
√
√
√
-

√
√
√
√
√

√
√
-

31
32
33
34
35
36
37
-

Universitas Sumatera Utara

Lampiran 2
DATA PENELITIAN

YEAR

2011

2012

KODE
APLN
ASRI
BAPA
BCIP
BIPP
BKDP
BSDE
COWL
CTRA
CTRP
CTRS
DART
DILD
DUTI
ELTY
FMII
GMTD
GPRA
JRPT
KIJA
KPIG
LPCK
LPKR
MKPI
MTLA
MTSM
OMRE
PLIN
PWON
SCBD
SMDM
SMRA
APLN
ASRI
BAPA
BCIP
BIPP

X1(LABA
AKUN)
X2(ROA)
1,407,921.00
6.35
814,391.00
10.03
15,799.00
3.99
25,414.00
1.00
10,042.00
-10.34
4,463.00
-2.12
1,785.00
7.91
95,095.00
8.64
435,998.00
4.68
160,176.00
3.91
407,254.00
4.67
192,351.00
1.49
578,275.00
2.46
826.00
8.13
1,002,617.00
0.08
14,319.00
-0.15
97,000.00
10.68
180,701.00
3.63
403,487.00
8.48
534,731.00
5.83
49,729.00
2.34
514,316.00
12.62
2,294,000.00
3.88
341,751.00
15.10
249,535.00
9.05
17,591.00
4.70
156,387.00
12.31
420,165.00
1.96
743,000.00
6.60
493,200.00
2.09
161,470.00
1.41
1,312,000.00
6.96
2,084,487.00
5.54
1,466,896.00
11.11
13,981.00
2.82
42,285.00
2.78
15,712.00
-9.24

X3(EVA)
684,590.89
602,327.11
5,758.78
1,835.89
-20,253.56
-20,795.11
-134.67
33,223.22
538,819.00
168,123.44
163,672.33
60,650.33
139,735.56
-1,355.78
14,582.56
-656.00
51,413.33
44,742.11
344,355.33
325,957.67
44,999.44
256,045.44
707,404.44
320,513.11
155,994.67
4,127.78
90,606.44
81,919.11
378,817.78
72,255.56
34,484.11
563,466.67
840,961.11
1,215,557.67
4,364.44
9,268.78
-16,580.78

Y
(HARGA)
350.00
460.00
160.00
620.00
58.00
116.00
1,290.00
110.00
720.00
490.00
1,200.00
480.00
320.00
2,000.00
59.00
135.00
660.00
127.00
2,100.00
195.00
670.00
1,840.00
670.00
2,800.00
690.00
700.00
265.00
1,360.00
205.00
500.00
190.00
600.00
370.00
600.00
139.00
250.00
101.00

Universitas Sumatera Utara

2013

BKDP
BSDE
COWL
CTRA
CTRP
CTRS
DART
DILD
DUTI
ELTY
FMII
GMTD
GPRA
JRPT
KIJA
KPIG
LPCK
LPKR
MKPI
MTLA
MTSM
OMRE
PLIN
PWON
SCBD
SMDM
SMRA
APLN
ASRI
BAPA
BCIP
BIPP
BKDP
BSDE
COWL
CTRA
CTRP
CTRS
DART
DILD
DUTI
ELTY

-19,043.00
2,381.00
170,164.00
627,168.00
302,657.00
523,127.00
496,846.00
765,838.00
1,054.00
1,318,494.00
21,141.00
112,000.00
193,035.00
494,741.00
540,518.00
199,345.00
492,998.00
3,339,000.00
365,282.00
308,910.00
14,989.00
147,529.00
908,345.00
931,000.00
511,000.00
174,487.00
1,871,000.00
2,354,871.00
1,837,425.00
24,301.00
79,500.00
33,184.00
-19,399.00
4,166.00
134,880.00
837,383.00
676,857.00
603,656.00
420,591.00
804,094.00
1,164.00
1,477,080.00

-6.49
-58,465.22
8.82
491.33
3.92
69,531.89
3.92
588,388.89
5.06
299,479.78
6.19
272,542.22
4.20
179,697.44
2.98
181,104.22
9.30
-2,098.11
-8.32 -1,267,739.00
0.27
751.22
7.10
63,413.33
4.30
56,169.11
8.55
424,615.22
5.37
379,844.22
4.02
108,449.67
14.37
404,065.44
4.26 1,059,111.11
14.22
359,583.33
10.12
203,361.67
7.32
7,151.67
5.16
39,615.22
5.94
233,285.00
10.12
765,800.00
1.95
68,988.89
1.76
46,133.33
7.28
791,155.56
4.68
920,048.89
6.17
889,193.78
2.86
4,966.33
7.56
32,290.00
19.00
106,604.78
-6.99
-59,190.11
12.87
1,349.44
2.50
48,293.22
4.86
976,012.78
5.78
441,510.67
6.92
398,074.67
3.71
176,501.44
4.30
323,349.00
10.12
-3,221.78
-1.72
-211,108.44

88.00
1,110.00
161.00
800.00
610.00
2,000.00
760.00
335.00
3,050.00
54.00
245.00
660.00
127.00
2,900.00
200.00
1,500.00
3,325.00
1,000.00
3,900.00
600.00
690.00
335.00
1,620.00
225.00
575.00
210.00
950.00
215.00
430.00
66.00
450.00
97.00
80.00
1,750.00
470.00
790.00
690.00
1,500.00
445.00
315.00
4,475.00
50.00

Universitas Sumatera Utara

FMII
GMTD
GPRA
JRPT
KIJA
KPIG
LPCK
LPKR
MKPI
MTLA
MTSM
OMRE
PLIN
PWON
SCBD
SMDM
SMRA

24,064.00
153,000.00
302,059.00
523,167.00
1,568,131.00
260,422.00
585,191.00
3,619,000.00
442,302.00
387,232.00
26,590.00
118,975.00
574,550.00
1,265,000.00
2,379,900.00
201,465.00
1,944,000.00

7.81
7.04
7.99
8.88
1.22
4.06
15.32
3.92
12.88
8.50
-2.12
-2.90
0.81
12.23
31.61
0.90
8.02

33,218.78
84,622.22
106,376.78
546,298.89
100,724.44
297,726.56
586,283.67
1,227,191.11
357,118.56
240,630.22
-2,684.89
-24,186.22
31,636.33
1,136,755.56
1,753,944.44
26,279.89
1,095,306.67

385.00
8,300.00
151.00
800.00
193.00
1,310.00
4,875.00
910.00
9,500.00
380.00
685.00
340.00
1,920.00
275.00
625.00
215.00
780.00

Universitas Sumatera Utara

Lampiran 3

HASIL ANALISIS REGRESI

REGRESSION
/MISSING LISTWISE
/STATISTICS COEFF OUTS BCOV R ANOVA COLLIN TOL
/CRITERIA=PIN(.05) POUT(.10)
/NOORIGIN
/DEPENDENT LN_S.PRICE
/METHOD=ENTER LABA.AKUN ROA EVA
/SCATTERPLOT=(*ZPRED ,*SRESID)
/RESIDUALS DURBIN HISTOGRAM(ZRESID) NORMPROB(ZRESID)
/SAVE RESID.

Universitas Sumatera Utara

Regression
Notes
Output Created

16-JUN-2015 10:18:13

Comments

Input

Active Dataset

DataSet0

Filter



Weight



Split File



N of Rows in Working Data
File

96

Definition of Missing

User-defined missing values
are treated as missing.

Cases Used

Statistics are based on
cases with no missing values
for any variable used.

Missing Value Handling

REGRESSION
/MISSING LISTWISE
/STATISTICS COEFF
OUTS BCOV R ANOVA
COLLIN TOL
/CRITERIA=PIN(.05)
POUT(.10)
/NOORIGIN
/DEPENDENT
LN_S.PRICE

Syntax

/METHOD=ENTER
LABA.AKUN ROA EVA
/SCATTERPLOT=(*ZPRED
,*SRESID)
/RESIDUALS DURBIN
HISTOGRAM(ZRESID)
NORMPROB(ZRESID)
/SAVE RESID.
Resources

Processor Time

00:00:00.86

Universitas Sumatera Utara

Elapsed Time

Variables Created or
Modified

00:00:00.87

Memory Required

2036 bytes

Additional Memory Required
for Residual Plots

896 bytes

RES_1

Unstandardized Residual

[DataSet0]

Variables Entered/Removed
Model

1

Variables
Entered

Variables
Removed

EVA, ROA,
b
LABA.AKUN

a

Method

. Enter

a. Dependent Variable: LN_S.PRICE
b. All requested variables entered.
b

Model Summary
Model

1

R

.512

R Square

a

.263

Adjusted R
Square
.239

Std. Error of the
Estimate
1.00962

Durbin-Watson

2.220

a. Predictors: (Constant), EVA, ROA, LABA.AKUN
b. Dependent Variable: LN_S.PRICE

Universitas Sumatera Utara

a

ANOVA
Model

1

Sum of Squares

df

Mean Square

Regression

33.400

3

11.133

Residual

93.778

92

1.019

127.178

95

Total

F

Sig.

10.922

.000

b

a. Dependent Variable: LN_S.PRICE
b. Predictors: (Constant), EVA, ROA, LABA.AKUN

Coefficients
Model

a

Unstandardized Coefficients

B
(Constant)

Std. Error
5.740

.161

-1.830E-007

.000

ROA

.093

EVA

3.033E-007

LABA.AKUN

Standardized
Coefficients

t

Sig.

Beta
35.553

.000

-.116

-.874

.384

.022

.470

4.234

.000

.000

.104

.678

.500

1

Coefficients
Model

a

Collinearity Statistics
Tolerance

VIF

(Constant)
LABA.AKUN

.458

2.185

ROA

.649

1.540

EVA

.343

2.912

1

Universitas Sumatera Utara

a. Dependent Variable: LN_S.PRICE
Coefficient Correlations
Model

a

EVA

Correlations

ROA

LABA.AKUN

EVA

1.000

-.579

-.729

ROA

-.579

1.000

.339

LABA.AKUN

-.729

.339

1.000

EVA

2.004E-013

-5.670E-009

-6.836E-014

ROA

-5.670E-009

.000

1.551E-009

LABA.AKUN

-6.836E-014

1.551E-009

4.383E-014

1

Covariances

a. Dependent Variable: LN_S.PRICE
Collinearity Diagnostics
Model

Dimension

Eigenvalue

a

Condition Index

Variance Proportions
(Constant)

LABA.AKUN

ROA

EVA

1

2.925

1.000

.03

.02

.03

.02

2

.558

2.290

.18

.16

.17

.07

3

.399

2.709

.43

.08

.26

.10

4

.119

4.958

.36

.73

.54

.81

1

a. Dependent Variable: LN_S.PRICE
Residuals Statistics
Minimum

Maximum

a

Mean

Std. Deviation

N

Predicted Value

4.3445

8.7628

6.2168

.59294

96

Std. Predicted Value

-3.158

4.294

.000

1.000

96

.104

.691

.184

.094

96

4.6578

9.5699

6.2294

.62771

96

-2.95069

2.63423

.00000

.99355

96

Standard Error of Predicted
Value
Adjusted Predicted Value
Residual

Universitas Sumatera Utara

Std. Residual

-2.923

2.609

.000

.984

96

Stud. Residual

-3.086

2.631

-.006

1.014

96

-3.29084

2.67824

-.01265

1.05804

96

-3.242

2.721

-.007

1.028

96

Mahal. Distance

.027

43.508

2.969

5.637

96

Cook's Distance

.000

.620

.017

.069

96

Centered Leverage Value

.000

.458

.031

.059

96

Deleted Residual
Stud. Deleted Residual

a. Dependent Variable: LN_S.PRICE

Universitas Sumatera Utara

Charts

Universitas Sumatera Utara

Universitas Sumatera Utara

NPAR TESTS
/K-S(NORMAL)=RES_1
/MISSING ANALYSIS.

NPar Tests
Notes
Output Created

16-JUN-2015 10:18:45

Comments
Active Dataset

DataSet0

Filter



Weight



Split File



Input

Universitas Sumatera Utara

N of Rows in Working Data
File

96

Definition of Missing

User-defined missing values
are treated as missing.

Cases Used

Statistics for each test are
based on all cases with valid
data for the variable(s) used
in that test.

Missing Value Handling

NPAR TESTS
Syntax

/K-S(NORMAL)=RES_1
/MISSING ANALYSIS.

Resources

Processor Time

00:00:00.02

Elapsed Time

00:00:00.02

Number of Cases Allowed

a

196608

a. Based on availability of workspace memory.

[DataSet0]

One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N

Normal Parameters

96
a,b

Mean
Std. Deviation

Most Extreme Differences

0E-7
.99354628

Absolute

.042

Positive

.034

Negative

-.042

Kolmogorov-Smirnov Z

.412

Asymp. Sig. (2-tailed)

.996

a. Test distribution is Normal.

Universitas Sumatera Utara

b. Calculated from data.

DESCRIPTIVES VARIABLES=LABA.AKUN ROA EVA S.PRICE LN_S.PRICE
/STATISTICS=MEAN STDDEV MIN MAX.

Descriptives

Notes
Output Created

16-JUN-2015 10:19:04

Comments

Input

Active Dataset

DataSet0

Filter



Weight



Split File



N of Rows in Working Data
File

96

Definition of Missing

User defined missing values
are treated as missing.

Cases Used

All non-missing data are
used.

Missing Value Handling

DESCRIPTIVES
VARIABLES=LABA.AKUN
ROA EVA S.PRICE
LN_S.PRICE

Syntax

/STATISTICS=MEAN
STDDEV MIN MAX.
Processor Time

00:00:00.00

Elapsed Time

00:00:00.00

Resources

Universitas Sumatera Utara

[DataSet0]
Descriptive Statistics
N

Minimum

Maximum

Mean

Std. Deviation

LABA.AKUN

96

-19399.00

3619000.00

575187.0521

731373.60927

ROA

96

-10.34

31.61

5.4360

5.87976

EVA

96

-1267739.00

1753944.44

258511.9095

394809.99481

S.PRICE

96

50.00

9500.00

990.5938

1503.93233

LN_S.PRICE

96

3.91

9.16

6.2168

1.15703

Valid N (listwise)

96

Universitas Sumatera Utara