Pengaruh Transaksi Pihak - Pihak yang Mempunyai Hubungan Istimewa dan Manajemen Laba Terhadap Kinerja Keuangan dengan Good Corporate Governance sebagai Variabel Moderating pada Perusahaan Manufaktur di Bursa Efek Indonesia

Lampiran 1 Waktu Penelitian 2012 – 2013 No Kegiatan Desember Januari Pebruari Maret April Mei Juni Juli

  1 Penyusunan dan pengajuan proposal

  2 Bimbingan Proposal

  3 Kolokium

  4 Bimbingan tesis

  5 Seminar hasil

  6 Sidang akhir tesis

Lampiran 2 Data Transaksi yang Mempunyai Hubungan Istimewa Tahun 2012

  8 BRNA Berlina Tbk 0,00293 - 0,00293

  9 BRPT Barito Pasific Tbk

  No Kode Emiten Tran.Hub.Isw

  Piutang Tans Hub.Istw

  Utang Total Tran. Hub.

  Istimewa

  1 0,01121 0,00567 0,01688

  2 AKPI Argha Karya prima Industri Tbk 0,00008 0,00013 0,00021

  3 ALKA Alaska Industrindo Tbk 0,03816 0,00111 0,03927

  4 AMFG Asah mas Flat glass Tbk 0,05483 0,07298 0,12781

  5 ASII Astra International Tbk 0,00783 0,03315 0,04098

  6 AUTO Astra Auto Part Tbk 0,04997 0,08468 0,13465

  7 BRAM Indo Kordsa Tbk 0,00021 0,09989 0,10010

  • 0,00004 0,00004

  14 ESTI Ever Shine textile Industry Tbk 0,00051 - 0,00051

  • 0,00134 0,00134

  23 INDR Indo Rama Synthetic Tbk 0,00001 0,01439 0,01440

  33 NIKL Pelat timah Nusantara Tbk 0,05424 0,09702 0,15126

  32 MASA Multistrada Arah Sarana tbk 0,00052 - 0,00052

  31 KLBF Kalbe Farma Tbk

  30 KICI Kedaung Indag Can Tbk 0,05046 - 0,05046

  29 KBLI KMI Wire and Cable Tbk 0,00056 0,00839 0,00894

  28 JPRS Jaya Pari Steel Tbk 0,35783 - 0,35783

  27 JKSW Jakarta kyoel Steel Work LTD Tbk 0,58167 0,02136 0,60303

  26 INTP Indocement Tunggal Prakasa Tbk 0,00018 0,00995 0,01013

  25 INKP Indah Kiat Pulp & Paper Tbk 0,02432 0,01337 0,03768

  24 INDS Indospring Tbk 0,00071 0,00630 0,00701

  22 INAI Indal Aluminium Industry Tbk 0,00440 0,43917 0,44357

  10 BUDI Budi Acid Jaya Tbk 0,17157 0,01999 0,19156

  21 IMAS Indomobil Sukses International Tbk 0,01041 0,15023 0,16064

  20 ICBP Indofood CBP Sukses Makmur Tbk 0,00314 0,08070 0,08384

  19 HDTX Pan Asia Indosythetic Tbk 0,06280 0,13462 0,19742

  18 GGRM Gudang Garam Tbk

  17 GDST Gunawan Dianjaya Steel Tbk 0,02218 0,00605 0,02823

  16 FPNI Titan Kimia Nusantara Tbk 0,06844 0,69564 0,76408

  15 ETWA Eterindo Wahanatama Tbk 0,00202 0,01422 0,01624

  13 EKAD Ekadharma International Tbk 0,00127 0,10963 0,11090

  12 CPIN Charoen Pokphand Indonesia Tbk 0,00343 0,08781 0,09124

  11 CNTX Centex Tbk 0,02244 0,01041 0,03284

  • 0,01004 0,01004
Sumber: Diolah dari www.idx.co.id

  50 YPAS Yanan Prima Hasta Persada Tbk 0,00046 0,03479 0,03526

  43 SQBI Taisho Pharmaceutical Indonesia Tbk 0,02971 0,07065 0,10037

  49 UNVR Unilever Indonesia Tbk 0,03414 0,01554 0,04969

  48 ULTJ Ultrajaya Milik Industry and Trading Company Tbk 0,00231 - 0,00231

  47 TPIA Chandra Asri Petrochemical 0,01518 0,11968 0,13485

  46 TKIM Pabrik Kertas Tjiwi Tbk 0,12922 0,00831 0,13752

  45 TCID Mandom Indonesia Tbk 0,22424 0,03708 0,26132

  44 SULI Sumalindi Lestari Jaya Tbk

  42 SPMA Suparma Tbk 0,00126 - 0,00126

  34 PBRX Pan Brother Tbk 0,01566 0,00214 0,01781

  41 SMGR Semen Gresik Tbk 0,01794 0,07761 0,09556

  40 SMCB Holcim Indonesia Tbk 0,00011 0,01145 0,01156

  39 SIPD Siearad Produce Tbk 0,00487 - 0,00487

  38 SCCO Supreme Cable Manufacture and Commence Tbk 0,31246 0,41012 0,72258

  37 RMBA Bentoel international Investama Tbk 0,00012 0,00838 0,00851

  36 PRAS Prima Alloy Steel Universal Tbk 0,01185 - 0,01185

  35 POLY Asia Pasific Fibers Tbk 0,14944 0,00001 0,14945

  • 0,00724 0,00724

Lampiran 3 Data Manajemen Laba Tahun 2012 No Kode Emiten Tait/Ait-1 NDAit Dait

  19 HDTX Pan Asia Indosythetic Tbk (0,0448776513) (0,1146786113) 0,0698009600

  33 NIKL Pelat timah Nusantara Tbk (0,1271338857) (0,0050949562) (0,1220389295)

  32 MASA Multistrada Arah Sarana tbk (0,0945041821) (0,0917884699) (0,0027157122)

  31 KLBF Kalbe Farma Tbk 0,0481904949 0,0187114312 0,0294790637

  30 KICI Kedaung Indag Can Tbk 0,0230075634 (0,0167443055) 0,0397518690

  29 KBLI KMI Wire and Cable Tbk 0,1067599787 0,0153044510 0,0914555277

  28 JPRS Jaya Pari Steel Tbk 0,0455892254 (0,0692101763) 0,1147994018

  27 JKSW Jakarta kyoel Steel Work LTD Tbk (0,0598511578) (0,0469735917) (0,0128775661)

  26 INTP Indocement Tunggal Prakasa Tbk (0,0502130670) (0,0237006682) (0,0265123988)

  25 INKP Indah Kiat Pulp & Paper Tbk (0,0174786966) (0,0788979554) 0,0614192588

  24 INDS Indospring Tbk 0,0259666647 (0,0766053600) 0,1025720247

  23 INDR Indo Rama Synthetic Tbk (0,0372141465) (0,0709037430) 0,0336895965

  22 INAI Indal Aluminium Industry Tbk 0,2251809536 (0,0109782728) 0,2361592264

  21 IMAS Indomobil Sukses International Tbk 0,2914331064 0,0149797755 0,2764533309

  20 ICBP Indofood CBP Sukses Makmur Tbk (0,0495553496) (0,0042494905) (0,0453058591)

  1 AISA Tiga Pilar Sejahtera Food Tbk 0,0203658112 0,0064690558 0,0138967553

  2 AKPI Argha Karya prima Industri Tbk (0,0058381498) (0,0644622313) 0,0586240815

  9 BRPT Barito Pasific Tbk (0,1007132371) (0,0649121821) (0,0358010550)

  3 ALKA Alaska Industrindo Tbk 0,0246400857 0,0335319402 (0,0088918545)

  4 AMFG Asah mas Flat glass Tbk (0,0239820560) (0,0451684516) 0,0211863956

  5 ASII Astra International Tbk 0,0894899526 0,0001647496 0,0893252030

  6 AUTO Astra Auto Part Tbk 0,0858859138 (0,0157957924) 0,1016817062

  7 BRAM Indo Kordsa Tbk (0,0688251371) (0,1111943424) 0,0423692053

  8 BRNA Berlina Tbk (0,0628182065) (0,0364415803) (0,0263766262)

  10 BUDI Budi Acid Jaya Tbk 0,0016192654 (0,1008171196) 0,1024363850

  17 GDST Gunawan Dianjaya Steel Tbk (0,3301026413) (0,1262327412) (0,2038699000)

  11 CNTX Centex Tbk (0,1821082061) (0,1173846953) (0,0647235108)

  12 CPIN Charoen Pokphand Indonesia Tbk 0,1120561868 (0,0042519397) 0,1163081265

  13 EKAD Ekadharma International Tbk 0,0320499609 (0,0069091783) 0,0389591393

  14 ESTI Ever Shine textile Industry Tbk 0,0351765633 (0,0578896286) 0,0930661919

  15 ETWA Eterindo Wahanatama Tbk (0,0651938889) (0,0303563008) (0,0348375881)

  16 FPNI Titan Kimia Nusantara Tbk (0,0585587761) (0,0312057391) (0,0273530371)

  18 GGRM Gudang Garam Tbk 0,0029455312 (0,0017564211) 0,0047019523

  34 PBRX Pan Brother Tbk 0,0709779789 0,0015336478 0,0694443311

  44 SULI Sumalindi Lestari Jaya Tbk (0,0767648578) (0,0601065865) (0,0166582713)

  50 YPAS Yanan Prima Hasta Persada Tbk 0,1996545059 (0,0716003284) 0,2712548344

  49 UNVR Unilever Indonesia Tbk (0,0336281729) (0,0130339084) (0,0205942645)

  48 ULTJ Ultrajaya Milik Industry and Trading Company Tbk (0,0633664239) (0,0002191539) (0,0631472700)

  47 TPIA Chandra Asri Petrochemical (0,0001452999) (0,0612045744) 0,0610592745

  46 TKIM Pabrik Kertas Tjiwi Tbk (0,0000414104) (0,0496509693) 0,0496095589

  45 TCID Mandom Indonesia Tbk (0,0881186488) (0,0217043051) (0,0664143437)

  43 SQBI Taisho Pharmaceutical Indonesia Tbk (0,0083952918) (0,0158687233) 0,0074734315

  35 POLY Asia Pasific Fibers Tbk (1,0288194020) (0,0487788268) (0,9800405751)

  42 SPMA Suparma Tbk 0,0077410213 (0,0783980636) 0,0861390849

  41 SMGR Semen Gresik Tbk (0,0000339277) (0,2460414671) 0,2460075394

  40 SMCB Holcim Indonesia Tbk (0,0311694415) (0,0809590874) 0,0497896460

  39 SIPD Siearad Produce Tbk (0,0483264043) (0,0644837008) 0,0161572966

  SCCO Supreme Cable Manufacture and Commence Tbk

  37 RMBA Bentoel international Investama Tbk 0,0032770983 (0,0435552748) 0,0468323732

  36 PRAS Prima Alloy Steel Universal Tbk (0,0112221324) (0,0656961804) 0,0544740480

  Sumber: Diolah dar

Lampiran 4

  2

  1

  2 5 0,400

  23 INDR Indo Rama Synthetic Tbk

  3 0,50 0,73

  1

  2 5 0,400

  22 INAI Indal Aluminium Industry Tbk

  3 0,33 0,76

  1

  3 7 0,429

  21 IMAS Indomobil Sukses International Tbk

  4 0,33 0,88

  3 8 0,375

  24 INDS Indospring Tbk

  20 ICBP Indofood CBP Sukses Makmur Tbk

  3 0,33 0,58

  1

  1 4 0,250

  19 HDTX Pan Asia Indosythetic Tbk

  3 0,33 0,83

  1

  2 4 0,500

  18 GGRM Gudang Garam Tbk

  3 0,33 0,67

  1

  1 3 0,333

  17 GDST Gunawan Dianjaya Steel Tbk

  3 0,33 0,73

  1 3 0,333

  1

  1 2 0,500

  3 0,33 0,67

  1

  2 6 0,333

  31 KLBF Kalbe Farma Tbk

  1 3 0,333 - - 0,33 0,67

  30 KICI Kedaung Indag Can Tbk

  3 0,33 0,73

  1

  2 5 0,400

  29 KBLI KMI Wire and Cable Tbk

  3 0,33 0,83

  1

  28 JPRS Jaya Pari Steel Tbk

  1

  3 0,33 0,83

  1

  1 2 0,500

  27 JKSW Jakarta kyoel Steel Work LTD Tbk

  3 0,33 0,62

  1

  2 7 0,286

  26 INTP Indocement Tunggal Prakasa Tbk

  3 0,33 0,78

  1

  4 9 0,444

  25 INKP Indah Kiat Pulp & Paper Tbk

  3 0,33 0,67

  2 0,50 1,00

   Data Good Coorporate Governance ( Dewan Komisaris Independen dan Komite Audit) Tahun 2012 No Kode Emiten Persentase Dewan Komisaris Independen Persentase Komite Audit GCG Dewan Komisari s Independ en Dewan Komisaris DKI Komisaris Independen Komite Audit KA

  1 AISA Tiga Pilar Sejahtera Food Tbk

  3 0,33 0,67

  3 0,33 0,76

  1

  3 7 0,429

  7 BRAM Indo Kordsa Tbk

  5 0,20 0,60

  1

  4 10 0,400

  6 AUTO Astra Auto Part Tbk

  5 0,40 0,86

  2

  6 13 0,462

  5 ASII Astra International Tbk

  1

  2 4 0,500

  2 6 0,333

  4 AMFG Asah mas Flat glass Tbk

  3 0,33 0,58

  1

  1 4 0,250

  3 ALKA Alaska Industrindo Tbk

  3 0,33 0,73

  1

  2 5 0,400

  2 AKPI Argha Karya prima Industri Tbk

  3 0,33 0,73

  1

  2 5 0,400

  8 BRNA Berlina Tbk

  1

  16 FPNI Titan Kimia Nusantara Tbk

  2

  3 0,33 0,58

  1

  1 4 0,250

  15 ETWA Eterindo Wahanatama Tbk

  3 0,33 1,00

  1

  2 3 0,667

  14 ESTI Ever Shine textile Industry Tbk

  3 0,33 0,83

  1

  1 2 0,500

  13 EKAD Ekadharma International Tbk

  5 0,40 0,80

  2 5 0,400

  3 0,33 0,83

  12 CPIN Charoen Pokphand Indonesia Tbk

  2 0,50 0,83

  1

  1 3 0,333

  11 CNTX Centex Tbk

  3 0,33 0,67

  1

  1 3 0,333

  10 BUDI Budi Acid Jaya Tbk

  3 0,67 1,27

  2

  3 5 0,600

  9 BRPT Barito Pasific Tbk

  1 2 0,500

  32 MASA Multistrada Arah Sarana tbk

  3 0,25 0,67

  2

  2 5 0,400

  45 TCID Mandom Indonesia Tbk

  3 0,33 0,73

  1

  2 5 0,400

  44 SULI Sumalindi Lestari Jaya Tbk

  1

  46 TKIM Pabrik Kertas Tjiwi Tbk

  1 3 0,333

  43 SQBI Taisho Pharmaceutical Indonesia Tbk

  3 1,00 0,73

  1

  2 5 0,400

  42 SPMA Suparma Tbk

  4 0,25 0,75

  4 0,33 0,90

  3 7 0,429

  3 6 0,500

  3 0,33 0,67

  3 0,33 0,33

  1

  1 3 0,333

  50 YPAS Yanan Prima Hasta Persada Tbk

  1 3 0,33 0,40

  2 5 0,400

  49 UNVR Unilever Indonesia Tbk

  1

  1

  1 3 0,333

  48 ULTJ Ultrajaya Milik Industry and Trading Company Tbk

  3 0,50 0,62

  1

  2 7 0,286

  47 TPIA Chandra Asri Petrochemical

  3 0,33 0,76

  1

  41 SMGR Semen Gresik Tbk

  2 5 0,400

  1

  1 3 0,333

  36 PRAS Prima Alloy Steel Universal Tbk

  3 0,50 0,67

  1

  2 6 0,333

  35 POLY Asia Pasific Fibers Tbk

  3 0,33 0,67

  1 3 0,333

  3 0,33 0,67

  34 PBRX Pan Brother Tbk

  4 0,33 0,83

  2

  2 6 0,333

  33 NIKL Pelat timah Nusantara Tbk

  3 0,33 0,73

  1

  1

  37 RMBA Bentoel international Investama Tbk

  3 0,33 1,38

  2

  3

  8 0,375

  3

  40 SMCB Holcim Indonesia Tbk

  4 0,33 0,92

  1

  3 0,667

  39 SIPD Siearad Produce Tbk

  1

  3 0,33 0,67

  1

  3 0,333

  1

  38 SCCO Supreme Cable Manufacture and Commence Tbk

  3 0,33 0,58

  1

  4 0,250

  Sumber: Diolah dar

Lampiran 5 Data Kinerja Keuangan Tahun 2012

  27 JKSW Jakarta kyoel Steel Work LTD Tbk (16.452.350.718) 21.405.024.921 4.952.674.203 278.718.823.565 0,01777

  21 IMAS Indomobil Sukses International Tbk 1.073.071.363.221 891.891.121.579 1.964.962.484.800 17.577.664.024.361 0,11179

  22 INAI Indal Aluminium Industry Tbk 30.344.473.204 153.842.860.007 184.187.333.211 612.224.219.835 0,30085

  23 INDR Indo Rama Synthetic Tbk 3.644.873 509.636.752 513.281.625 688.006.165 0,74604

  24 INDS Indospring Tbk 180.798.243.861 40.283.951.659 221.082.195.520 1.664.779.358.215 0,13280

  25 INKP Indah Kiat Pulp & Paper Tbk 32.129.000 3.512.722.000 3.544.851.000 6.647.500.000 0,53326

  26 INTP Indocement Tunggal Prakasa Tbk 6.239.550.000.000 773.341.000.000 7.012.891.000.000 22.755.160.000.000 0,30819

  28 JPRS Jaya Pari Steel Tbk 12.283.454.627 60.411.034.555 72.694.489.182 398.606.524.648 0,18237

  19 HDTX Pan Asia Indosythetic Tbk 1.486.129.528 755.971.311.303 757.457.440.831 1.362.546.557.862 0,55591

  29 KBLI KMI Wire and Cable Tbk 172.555.280.837 400.916.232.054 573.471.512.891 1.161.698.219.225 0,49365

  30 KICI Kedaung Indag Can Tbk 3.079.969.405 44.591.353.602 47.671.323.007 94.955.970.131 0,50204

  31 KLBF Kalbe Farma Tbk 2.308.017.092.494 1.444.582.291.565 3.752.599.384.059 9.417.957.180.958 0,39845

  32 MASA Multistrada Arah Sarana tbk 1.550.471 136.513.566 138.064.037 624.485.895 0,22108

  33 NIKL Pelat timah Nusantara Tbk (7.426) 10.739 3.313 110.616 0,02995

  34 PBRX Pan Brother Tbk 109.338.075 307.482.587.473 307.591.925.548 2.003.097.631.825 0,15356

  20 ICBP Indofood CBP Sukses Makmur Tbk 3.027.190.000.000 2.648.555.000.000 5.675.745.000.000 17.753.480.000.000 0,31970

  

NO Kode Emiten EBIT Depresiation T. EBIT + Dep Total Aset CFROA

  1 AISA Tiga Pilar Sejahtera Food Tbk 324.465.000.000 479.745.000.000 804.210.000.000 3.590.309.000.000 0,22399

  8 BRNA Berlina Tbk 80.032.092.000 358.256.418.000 438.288.510.000 770.383.930.000 0,56892

  2 AKPI Argha Karya prima Industri Tbk 58.038.100.000 1.239.539.765.000 1.297.577.865.000 1.714.834.430.000 0,75668

  3 ALKA Alaska Industrindo Tbk 6.232.460.000 7.911.501.000 14.143.961.000 147.882.362.000 0,09564

  4 AMFG Asah mas Flat glass Tbk 463.812.000.000 1.992.827.000.000 2.456.639.000.000 3.115.421.000.000 0,78854

  5 ASII Astra International Tbk 27.898.000.000.000 23.976.000.000.000 51.874.000.000.000 182.274.000.000.000 0,28459

  6 AUTO Astra Auto Part Tbk 1.263.368.000.000 1.266.806.000.000 2.530.174.000.000 8.881.642.000.000 0,28488

  7 BRAM Indo Kordsa Tbk 25.314.866 252.815.207 278.130.073 229.933.238 1,20961

  9 BRPT Barito Pasific Tbk (146.468.000) 104.324.000 (42.144.000) 2.120.461.000 (0,01987)

  17 GDST Gunawan Dianjaya Steel Tbk 61.789.063.883 439.834.412.880 501.623.476.763 1.163.971.056.842 0,43096

  10 BUDI Budi Acid Jaya Tbk 12.475.000.000 991.683.000.000 1.004.158.000.000 2.299.672.000.000 0,43665

  11 CNTX Centex Tbk (3.642.292) 52.601.831 48.959.539 31.155.757 1,57144

  12 CPIN Charoen Pokphand Indonesia Tbk 3.376.499.000.000 1.584.788.000.000 4.961.287.000.000 12.348.627.000.000 0,40177

  13 EKAD Ekadharma International Tbk 47.930.499.632 40.588.701.893 88.519.201.525 273.893.467.429 0,32319

  14 ESTI Ever Shine textile Industry Tbk (5.744.393) 67.959.626 62.215.233 80.464.521 0,77320

  15 ETWA Eterindo Wahanatama Tbk 36.279.122.276 25.141.929.798 61.421.052.074 960.956.808.384 0,06392

  16 FPNI Titan Kimia Nusantara Tbk (9.301.000) 258.392.000 249.091.000 318.238.000 0,78272

  18 GGRM Gudang Garam Tbk 5.530.646.000.000 7.482.421.000.000 13.013.067.000.000 41.509.325.000.000 0,31350

  35 POLY Asia Pasific Fibers Tbk (41.759.997) 1.658.522.816 1.616.762.819 403.252.291 4,00931

  180.897.794.000 63.477.716.000 244.375.510.000 397.144.458.000 0,61533

  50 YPAS Yanan Prima Hasta Persada Tbk 22.569.570.253 60.148.124.287 82.717.694.540 349.438.243.276 0,23672

  49 UNVR Unilever Indonesia Tbk 6.466.767.000.000 1.415.906.000.000 7.882.673.000.000 11.984.979.000.000 0,65771

  457.970.115.184 772.774.650.697 1.230.744.765.881 2.420.793.382.029 0,50841

  48 ULTJ Ultrajaya Milik Industry and Trading Company Tbk

  47 TPIA Chandra Asri Petrochemical (110.638.000) 1.038.916.000 928.278.000 1.687.115.000 0,55022

  46 TKIM Pabrik Kertas Tjiwi Tbk 41.627.000 1.236.858 42.863.858 2.682.042.000 0,01598

  45 TCID Mandom Indonesia Tbk 203.263.152.528 483.711.637.777 686.974.790.305 1.261.572.952.461 0,54454

  44 SULI Sumalindi Lestari Jaya Tbk (116.954.021.856) 1.191.115.628.359 1.074.161.606.503 1.428.778.840.556 0,75180

  43 SQBI Taisho Pharmaceutical Indonesia Tbk

  36 PRAS Prima Alloy Steel Universal Tbk 9.976.910.277 18.619.538.619 28.596.448.896 577.349.886.068 0,04953

  42 SPMA Suparma Tbk 53.663.026.543 813.581.690.592 867.244.717.135 1.664.353.264.549 0,52107

  41 SMGR Semen Gresik Tbk 6.287.454.009.000 7.804.952.676.000 14.092.406.685.000 26.579.083.786.000 0,53021

  40 SMCB Holcim Indonesia Tbk 1.872.712.000.000 5.987.133.000.000 7.859.845.000.000 12.168.517.000.000 0,64592

  39 SIPD Siearad Produce Tbk 19.828.222.867 694.709.250.932 714.537.473.799 3.298.123.574.771 0,21665

  224.676.126.778 327.259.432.775 551.935.559.553 1.486.921.371.360 0,37119

  38 SCCO Supreme Cable Manufacture and Commence Tbk

  (428.369.000.000) 835.718.000.000 407.349.000.000 6.935.601.000.000 0,05873

  37 RMBA Bentoel international Investama Tbk

  Sumber: Diolah dari www.idx.co.id

Lampiran 6 Data Seluruh Variabel Penelitian tahun 2012

  8 BRNA Berlina Tbk 0,00293 - 0,00293 (0,02638) 0,56892 0,50 0,33 0,83

  9 BRPT Barito Pasific Tbk

  No Kode Emiten

Total Tran.Hub.Isw

Manj Laba

  (Dait) CFROA Total GCG Piutang Tran.Hu b.Istw

Hutang

Tran.

  

Hub.

  

Istw

Total Trans.Hub. Istw DKI KA GCG

  1 AISA Tiga Pilar Sejahtera Food Tbk 0,01121 0,00567 0,01688 0,01390 0,22399 0,40 0,33 0,73

  2 AKPI Argha Karya prima Industri Tbk 0,00008 0,00013 0,00021 0,05862 0,75668 0,40 0,33 0,73

  3 ALKA Alaska Industrindo Tbk 0,03816 0,00111 0,03927 (0,00889) 0,09564 0,25 0,33 0,58

  4 AMFG Asah mas Flat glass Tbk 0,05483 0,07298 0,12781 0,02119 0,78854 0,33 0,33 0,67

  5 ASII Astra International Tbk 0,00783 0,03315 0,04098 0,08933 0,28459 0,46 0,40 0,86

  6 AUTO Astra Auto Part Tbk 0,04997 0,08468 0,13465 0,10168 0,28488 0,40 0,20 0,60

  7 BRAM Indo Kordsa Tbk 0,00021 0,09989 0,10010 0,04237 1,20961 0,43 0,33 0,76

  • 0,00004 0,00004 (0,03580) (0,01987) 0,60 0,67 1,27

  13 EKAD Ekadharma International Tbk 0,00127 0,10963 0,11090 0,03896 0,32319 0,50 0,33 0,83

  • 0,00134 0,00134 0,00470 0,31350 0,50 0,33 0,83

  22 INAI Indal Aluminium Industry Tbk 0,00440 0,43917 0,44357 0,23616 0,30085 0,40 0,50 0,73

  31 KLBF Kalbe Farma Tbk

  30 KICI Kedaung Indag Can Tbk 0,05046 - 0,05046 0,03975 0,50204 0,33 0,33 0,67

  29 KBLI KMI Wire and Cable Tbk 0,00056 0,00839 0,00894 0,09146 0,49365 0,40 0,33 0,73

  28 JPRS Jaya Pari Steel Tbk 0,35783 - 0,35783 0,11480 0,18237 0,50 0,33 0,83

  27 JKSW Jakarta kyoel Steel Work LTD Tbk 0,58167 0,02136 0,60303 (0,01288) 0,01777 0,50 0,33 0,83

  26 INTP Indocement Tunggal Prakasa Tbk 0,00018 0,00995 0,01013 (0,02651) 0,30819 0,29 0,33 0,62

  25 INKP Indah Kiat Pulp & Paper Tbk 0,02432 0,01337 0,03768 0,06142 0,53326 0,44 0,33 0,78

  24 INDS Indospring Tbk 0,00071 0,00630 0,00701 0,10257 0,13280 0,33 0,33 0,67

  23 INDR Indo Rama Synthetic Tbk 0,00001 0,01439 0,01440 0,03369 0,74604 0,40 0,33 0,73

  21 IMAS Indomobil Sukses International Tbk 0,01041 0,15023 0,16064 0,27645 0,11179 0,43 0,33 0,76

  10 BUDI Budi Acid Jaya Tbk 0,17157 0,01999 0,19156 0,10244 0,43665 0,33 0,33 0,67

  20 ICBP Indofood CBP Sukses Makmur Tbk 0,00314 0,08070 0,08384 (0,04531) 0,31970 0,38 0,33 0,88

  19 HDTX Pan Asia Indosythetic Tbk 0,06280 0,13462 0,19742 0,06980 0,55591 0,25 0,33 0,58

  18 GGRM Gudang Garam Tbk

  17 GDST Gunawan Dianjaya Steel Tbk 0,02218 0,00605 0,02823 (0,20387) 0,43096 0,33 0,33 0,67

  16 FPNI Titan Kimia Nusantara Tbk 0,06844 0,69564 0,76408 (0,02735) 0,78272 0,50 0,50 1,00

  15 ETWA Eterindo Wahanatama Tbk 0,00202 0,01422 0,01624 (0,03484) 0,06392 0,25 0,33 0,58

  14 ESTI Ever Shine textile Industry Tbk 0,00051 - 0,00051 0,09307 0,77320 0,67 0,33 1,00

  12 CPIN Charoen Pokphand Indonesia Tbk 0,00343 0,08781 0,09124 0,11631 0,40177 0,40 0,40 0,80

  11 CNTX Centex Tbk 0,02244 0,01041 0,03284 (0,06472) 1,57144 0,33 0,50 0,83

  • 0,01004 0,01004 0,02948 0,39845 0,33 0,33 0,67

  41 SMGR Semen Gresik Tbk 0,01794 0,07761 0,09556 0,24601 0,53021 0,50 0,25 0,75

  44 SULI Sumalindi Lestari Jaya Tbk

  33 NIKL Pelat timah Nusantara Tbk 0,05424 0,09702 0,15126 (0,12204) 0,02995 0,33 0,33 0,83

  34 PBRX Pan Brother Tbk 0,01566 0,00214 0,01781 0,06944 0,15356 0,33 0,33 0,67

  35 POLY Asia Pasific Fibers Tbk 0,14944 0,00001 0,14945 (0,98004) 4,00931 0,33 0,50 0,67

  36 PRAS Prima Alloy Steel Universal Tbk 0,01185 - 0,01185 0,05447 0,04953 0,33 0,33 0,67

  37 0,00012 0,00838 0,00851 0,04683 0,05873 0,25 0,33 0,58

  38 SCCO Supreme Cable Manufacture and Commence Tbk

  0,31246 0,41012 0,72258 0,02182 0,37119 0,33 0,33 0,67

  39 SIPD Siearad Produce Tbk 0,00487 - 0,00487 0,01616 0,21665 0,67 0,33 0,92

  40 SMCB Holcim Indonesia Tbk 0,00011 0,01145 0,01156 0,04979 0,64592 0,38 0,33 1,38

  32 MASA Multistrada Arah Sarana tbk 0,00052 - 0,00052 (0,00272) 0,22108 0,40 0,33 0,73

  42 SPMA Suparma Tbk 0,00126 - 0,00126 0,08614 0,52107 0,40 1,00 0,73

  43 SQBI Taisho Pharmaceutical Indonesia Tbk 0,02971 0,07065 0,10037 0,00747 0,61533 0,33 0,25 0,67

  • 0,00724 0,00724 (0,01666) 0,75180 0,40 0,33 0,73

  45 TCID Mandom Indonesia Tbk 0,22424 0,03708 0,26132 (0,06641) 0,54454 0,40 0,33 0,90

  46 TKIM Pabrik Kertas Tjiwi Tbk 0,12922 0,00831 0,13752 0,04961 0,01598 0,43 0,33 0,76

  47 TPIA Chandra Asri Petrochemical 0,01518 0,11968 0,13485 0,06106 0,55022 0,29 0,50 0,62

  48 ULTJ Ultrajaya Milik Industry and Trading Company Tbk

  0,00231 - 0,00231 (0,06315) 0,50841 0,33 0,33 0,67

  49 UNVR Unilever Indonesia Tbk 0,03414 0,01554 0,04969 (0,02059) 0,65771 0,40 0,33 0,40

  50 YPAS Yanan Prima Hasta Persada Tbk 0,00046 0,03479 0,03526 0,27125 0,23672 0,33 0,33 0,33

Sumber : Diolah dari www.idx.co.id

  

Lampiran 7

F Tabel

df untuk penyebu t (N2) df untuk pembilang (N1)

  2.68

  2.09

  2.06

  2.04

  2.01

  31

  4.16

  3.30

  2.91

  2.52

  2.16

  2.41

  2.32

  2.25

  2.20

  2.15

  2.11

  2.08

  2.05

  2.13

  2.21

  2.00

  2.08

  2.55

  2.43

  2.35

  2.28

  2.22

  2.18

  2.14

  2.10

  2.05

  2.27

  2.03

  30

  4.17

  3.32

  2.92

  2.69

  2.53

  2.42

  2.33

  2.03

  32

  2.93

  4.13

  2.18

  2.13

  2.09

  2.06

  2.03

  2.00

  1.98

  34

  3.28

  2.30

  2.88

  2.65

  2.49

  2.38

  2.29

  2.23

  2.17

  2.12

  2.23

  2.39

  4.15

  2.14

  3.29

  2.90

  2.67

  2.51

  2.40

  2.31

  2.24

  2.19

  2.10

  2.50

  2.07

  2.04

  2.01

  1.99

  33

  4.14

  3.28

  2.89

  2.66

  2.70

  3.33

  2.05

  2.24

  3.39

  2.99

  2.76

  2.60

  2.49

  2.40

  2.34

  2.28

  2.20

  25

  2.16

  2.14

  2.11

  2.09

  26

  4.23

  3.37

  2.98

  4.24

  2.11

  2.59

  3.01

  2.24

  2.20

  2.18

  2.15

  2.13

  24

  4.26

  3.40

  2.78

  2.13

  2.62

  2.51

  2.42

  2.36

  2.30

  2.25

  2.22

  2.18

  2.15

  2.74

  2.47

  4.18

  2.36

  2.06

  28

  4.20

  3.34

  2.95

  2.71

  2.56

  2.45

  2.29

  2.10

  2.24

  2.19

  2.15

  2.12

  2.09

  2.06

  2.04

  29

  2.08

  2.13

  2.39

  27

  2.32

  2.27

  2.22

  2.18

  2.15

  2.12

  2.09

  2.07

  4.21

  2.17

  3.35

  2.96

  2.73

  2.57

  2.46

  2.37

  2.31

  2.25

  2.20

  2.08

  2.02

  2.32

  2.17

  42

  4.07

  3.22

  2.83

  2.59

  2.44

  2.32

  2.24

  2.11

  1.94

  2.06

  2.03

  1.99

  1.96

  1.94

  1.91

  43

  4.07

  1.92

  1.97

  2.82

  4.08

  2.12

  2.08

  2.04

  2.00

  1.97

  1.95

  1.92

  41

  3.23

  2.00

  2.83

  2.60

  2.44

  2.33

  2.24

  2.17

  2.12

  2.07

  2.03

  3.21

  2.59

  2.25

  2.42

  1.95

  1.92

  1.90

  45

  4.06

  3.20

  2.81

  2.58

  2.31

  2.01

  2.22

  2.15

  2.10

  2.05

  2.01

  1.97

  1.94

  1.92

  1.98

  2.05

  2.43

  1.93

  2.32

  2.23

  2.16

  2.11

  2.06

  2.02

  1.99

  1.96

  1.91

  2.10

  44

  4.06

  3.21

  2.82

  2.58

  2.43

  2.31

  2.23

  2.16

  2.18

  2.34

  1.99

  1.98

  2.36

  2.28

  2.21

  2.15

  2.11

  2.07

  2.03

  2.00

  1.95

  2.63

  37

  4.11

  3.25

  2.86

  2.63

  2.47

  2.36

  2.27

  2.48

  2.87

  2.14

  2.29

  1.97

  35

  4.12

  3.27

  2.87

  2.64

  2.49

  2.37

  2.22

  3.26

  2.16

  2.11

  2.07

  2.04

  2.01

  1.99

  1.96

  36

  4.11

  2.20

  2.10

  2.45

  2.04

  2.85

  2.61

  2.46

  2.34

  2.26

  2.19

  2.13

  2.08

  2.01

  4.09

  1.98

  1.95

  1.93

  40

  4.08

  3.23

  2.84

  2.61

  3.24

  39

  2.06

  2.62

  2.02

  2.00

  1.97

  1.95

  38

  4.10

  3.24

  2.85

  2.46

  1.94

  2.35

  2.26

  2.19

  2.14

  2.09

  2.05

  2.02

  1.99

  1.96

  2.27

  2.37

  1

  3.31

  4.07

  3.84

  3.69

  3.58

  3.50

  3.44

  3.39

  3.35

  3.28

  5.32

  3.26

  3.24

  3.22

  9

  5.12

  4.26

  3.86

  3.63

  4.46

  8

  3.37

  4.12

  4.00

  3.98

  3.96

  3.94

  7

  5.59

  4.74

  4.35

  3.97

  3.51

  3.87

  3.79

  3.73

  3.68

  3.64

  3.60

  3.57

  3.55

  3.53

  3.48

  3.29

  4.06

  2.95

  11

  4.84

  3.98

  3.59

  3.36

  3.20

  3.09

  3.01

  2.90

  2.86

  2.85

  2.82

  2.79

  2.76

  2.74

  2.72

  12

  4.75

  2.85

  2.89

  3.23

  4.96

  3.18

  3.14

  3.10

  3.07

  3.05

  3.03

  3.01

  10

  4.10

  2.91

  3.71

  3.48

  3.33

  3.22

  3.14

  3.07

  3.02

  2.98

  2.94

  4.03

  4.10

  3.49

  10.13

  19.38

  19.40

  19.40

  19.41

  19.42

  19.42

  19.43

  3

  9.55

  19.35

  9.28

  9.12

  9.01

  8.94

  8.89

  8.85

  8.81

  8.79

  19.37

  19.33

  8.74

  10

  2

  3

  4

  5

  6

  7

  

8

  9

  11

  19.30

  12

  13

  14

  15

  2

  18.51

  19.00

  19.16

  19.25

  8.76

  8.73

  4.15

  4.64

  4.95

  4.88

  4.82

  4.77

  4.74

  4.70

  4.68

  4.66

  4.62

  5.19

  6

  5.99

  5.14

  4.76

  4.53

  4.39

  4.28

  4.21

  5.05

  5.41

  8.71

  6.09

  8.70

  4

  7.71

  6.94

  6.59

  6.39

  6.26

  6.16

  6.04

  5.79

  6.00

  5.96

  5.94

  5.91

  5.89

  5.87

  5.86

  5

  6.61

  3.89

  3.26

  2.44

  20

  2.48

  2.42

  2.38

  2.34

  2.31

  2.28

  2.26

  2.23

  4.35

  2.63

  3.49

  3.10

  2.87

  2.71

  2.60

  2.51

  2.45

  2.39

  2.54

  2.74

  2.31

  2.46

  4.41

  3.55

  3.16

  2.93

  2.77

  2.66

  2.58

  2.51

  2.41

  2.90

  2.37

  2.34

  2.31

  2.29

  2.27

  19

  4.38

  3.52

  3.13

  2.35

  2.28

  2.31

  2.20

  2.66

  2.55

  2.46

  2.40

  2.34

  2.30

  2.26

  2.23

  2.17

  3.05

  2.15

  23

  4.28

  3.42

  3.03

  2.80

  2.64

  2.53

  2.82

  3.44

  2.25

  2.57

  2.22

  2.20

  21

  4.32

  3.47

  3.07

  2.84

  2.68

  2.49

  4.30

  2.42

  2.37

  2.32

  2.28

  2.25

  2.22

  2.20

  2.18

  22

  18

  2.33

  3.11

  2.96

  2.58

  2.55

  2.53

  14

  4.60

  3.74

  3.34

  3.11

  2.85

  2.63

  2.76

  2.70

  2.65

  2.60

  2.57

  2.53

  2.51

  2.48

  2.60

  2.67

  15

  2.64

  3.00

  2.91

  2.85

  2.80

  2.75

  2.72

  2.69

  2.66

  2.62

  2.71

  13

  4.67

  3.81

  3.41

  3.18

  3.03

  2.92

  2.83

  2.77

  2.46

  4.54

  2.35

  3.59

  2.49

  2.46

  2.42

  2.40

  2.37

  2.35

  17

  4.45

  3.20

  2.59

  2.96

  2.81

  2.70

  2.61

  2.55

  2.49

  2.45

  2.41

  2.38

  2.54

  2.66

  3.68

  2.51

  3.29

  3.06

  2.90

  2.79

  2.71

  2.64

  2.59

  2.54

  2.48

  2.74

  2.45

  2.42

  2.40

  16

  4.49

  3.63

  3.24

  3.01

  2.85

  1.89

Lampiran 8 t tabel Pr 0.25

  30 0.68276 1.31042 1.69726 2.04227 2.45726 2.75000 3.38518 31 0.68249 1.30946 1.69552 2.03951 2.45282 2.74404 3.37490 32 0.68223 1.30857 1.69389 2.03693 2.44868 2.73848 3.36531 33 0.68200 1.30774 1.69236 2.03452 2.44479 2.73328 3.35634 34 0.68177 1.30695 1.69092 2.03224 2.44115 2.72839 3.34793 35 0.68156 1.30621 1.68957 2.03011 2.43772 2.72381 3.34005 36 0.68137 1.30551 1.68830 2.02809 2.43449 2.71948 3.33262 37 0.68118 1.30485 1.68709 2.02619 2.43145 2.71541 3.32563 38 0.68100 1.30423 1.68595 2.02439 2.42857 2.71156 3.31903

  60 0.67860 1.29582 1.67065 2.00030 2.39012 2.66028 3.23171 Diproduksi oleh: Junaidi (http://junaidichaniago.wordpress.com), 2010

  59 0.67867 1.29607 1.67109 2.00100 2.39123 2.66176 3.23421

  50 0.67943 1.29871 1.67591 2.00856 2.40327 2.67779 3.26141 51 0.67933 1.29837 1.67528 2.00758 2.40172 2.67572 3.25789 52 0.67924 1.29805 1.67469 2.00665 2.40022 2.67373 3.25451 53 0.67915 1.29773 1.67412 2.00575 2.39879 2.67182 3.25127 54 0.67906 1.29743 1.67356 2.00488 2.39741 2.66998 3.24815 55 0.67898 1.29713 1.67303 2.00404 2.39608 2.66822 3.24515 56 0.67890 1.29685 1.67252 2.00324 2.39480 2.66651 3.24226 57 0.67882 1.29658 1.67203 2.00247 2.39357 2.66487 3.23948 58 0.67874 1.29632 1.67155 2.00172 2.39238 2.66329 3.23680

  49 0.67953 1.29907 1.67655 2.00958 2.40489 2.67995 3.26508

  45 0.67998 1.30065 1.67943 2.01410 2.41212 2.68959 3.28148 46 0.67986 1.30023 1.67866 2.01290 2.41019 2.68701 3.27710 47 0.67975 1.29982 1.67793 2.01174 2.40835 2.68456 3.27291 48 0.67964 1.29944 1.67722 2.01063 2.40658 2.68220 3.26891

  44 0.68011 1.30109 1.68023 2.01537 2.41413 2.69228 3.28607

  40 0.68067 1.30308 1.68385 2.02108 2.42326 2.70446 3.30688 41 0.68052 1.30254 1.68288 2.01954 2.42080 2.70118 3.30127 42 0.68038 1.30204 1.68195 2.01808 2.41847 2.69807 3.29595 43 0.68024 1.30155 1.68107 2.01669 2.41625 2.69510 3.29089

  39 0.68083 1.30364 1.68488 2.02269 2.42584 2.70791 3.31279

  0.10 0.05 0.025 0.01 0.005 0.001 df

  0.50

  25 0.68443 1.31635 1.70814 2.05954 2.48511 2.78744 3.45019 26 0.68404 1.31497 1.70562 2.05553 2.47863 2.77871 3.43500 27 0.68368 1.31370 1.70329 2.05183 2.47266 2.77068 3.42103 28 0.68335 1.31253 1.70113 2.04841 2.46714 2.76326 3.40816

  24 0.68485 1.31784 1.71088 2.06390 2.49216 2.79694 3.46678

  15 0.69120 1.34061 1.75305 2.13145 2.60248 2.94671 3.73283 16 0.69013 1.33676 1.74588 2.11991 2.58349 2.92078 3.68615 17 0.68920 1.33338 1.73961 2.10982 2.56693 2.89823 3.64577 18 0.68836 1.33039 1.73406 2.10092 2.55238 2.87844 3.61048 19 0.68762 1.32773 1.72913 2.09302 2.53948 2.86093 3.57940 20 0.68695 1.32534 1.72472 2.08596 2.52798 2.84534 3.55181 21 0.68635 1.32319 1.72074 2.07961 2.51765 2.83136 3.52715 22 0.68581 1.32124 1.71714 2.07387 2.50832 2.81876 3.50499 23 0.68531 1.31946 1.71387 2.06866 2.49987 2.80734 3.48496

  14 0.69242 1.34503 1.76131 2.14479 2.62449 2.97684 3.78739

  10 0.69981 1.37218 1.81246 2.22814 2.76377 3.16927 4.14370 11 0.69745 1.36343 1.79588 2.20099 2.71808 3.10581 4.02470 12 0.69548 1.35622 1.78229 2.17881 2.68100 3.05454 3.92963 13 0.69383 1.35017 1.77093 2.16037 2.65031 3.01228 3.85198

  9 0.70272 1.38303 1.83311 2.26216 2.82144 3.24984 4.29681

  5 0.72669 1.47588 2.01505 2.57058 3.36493 4.03214 5.89343 6 0.71756 1.43976 1.94318 2.44691 3.14267 3.70743 5.20763 7 0.71114 1.41492 1.89458 2.36462 2.99795 3.49948 4.78529 8 0.70639 1.39682 1.85955 2.30600 2.89646 3.35539 4.50079

  4 0.74070 1.53321 2.13185 2.77645 3.74695 4.60409 7.17318

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