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
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 GCG1 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