Analisis Pengaruh Investment Opportunity Set, Kinerja Perusahaan, Ukuran Perusahaan, Pertumbuhan Laba, dan Corporate Governance Terhadap Kualitas Laba (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia tahun 2011-2015) - Unik

  Lampiran 1. Output SPSS Persamaan Regresi 1

Case Processing Summary

  Cases Valid Missing Total

  N Percent N Percent N Percent Unstandardized Residual 160 100.0% 0.0% 160 100.0%

  

Descriptives

  Statistic Std. Error Mean

  0E-7 10.27254578 Lower Bound -20.2882390

  95% Confidence Interval for Mean Upper Bound 20.2882390

  5% Trimmed Mean 13.1129887 Median 13.5461456 Variance 16884.031

  Unstandardized Std. Deviation 129.93856811

  Residual Minimum -1572.32114 Maximum 24.98741 Range 1597.30855 Interquartile Range 7.40605 Skewness -11.502 .192 Kurtosis 137.699 .381

  Extreme Values

  Case Number Value

  1 79 24.98741 2 111 24.77508

  

Case Processing Summary

  Cases Valid Missing Total

  N Percent N Percent N Percent Unstandardized Residual 140 100.0% 0.0% 140 100.0%

  

Descriptives

  Statistic Std. Error Mean

  0E-7 .00577020 Lower Bound -.0114087

  95% Confidence Interval for Mean Upper Bound .0114087

  5% Trimmed Mean .0000043 Median -.0016328 Variance .005

  Unstandardized Residual Std. Deviation .06827391 Minimum -.19068 Maximum .17120 Range .36188 Interquartile Range .09121 Skewness -.033 .205 Kurtosis .490 .407

  Extreme Values

  Case Number Value

  1 1 .17120

  2 2 .16729 Highest

  3 3 .16645

  4 4 .14758

  5 5 .14221 Unstandardized Residual

  Variables Entered/Removed a

  Model Variables Entered Variables Removed

  Method

1 DeltaS_per_At_1,

  b

  b

  a. Dependent Variable: ABSRES

  1 (Constant) .037 .009 4.169 .000 St_per_At_1 .014 .008 .182 1.863 .065 DeltaS_per_At_1 -.008 .017 -.049 -.500 .618

  B Std. Error Beta

  Model Unstandardized Coefficients Standardized Coefficients t Sig.

  

Coefficients

a

  b. Predictors: (Constant), DeltaS_per_At_1, St_per_At_1

  a. Dependent Variable: ABSRES

  Residual .244 137 .002 Total .250 139

  1 Regression .007 2 .003 1.865 .159

  . Enter

  

ANOVA

a Model Sum of Squares df Mean Square F Sig.

  St_per_At_1

  .027 .012 .04219

  a

  Std. Error of the Estimate 1 .163

  Model R R Square Adjusted R Square

  Model Summary

  a. Dependent Variable: ABSRES b. All requested variables entered.

  a. Predictors: (Constant), DeltaS_per_At_1, St_per_At_1

  a

ANOVA

Model Sum of Squares df Mean Square F Sig. b

  Regression .010 2 .005 1.010 .367 Residual .648 137 .005

1 Total .657 139

  a. Dependent Variable: CFOt_perAt_1

  b. Predictors: (Constant), DeltaS_per_At_1, St_per_At_1

  a

Coefficients

  Model Unstandardized Standardized t Sig. Collinearity Coefficients Coefficients Statistics

  B Std. Beta Tolerance

  VIF Error

  (Constant) .046 .015 3.149 .002

1 St_per_At_1 .002 .013 .014 .141 .888 .746 1.341

  DeltaS_per_At_1 .032 .028 .113 1.150 .252 .746 1.341

a. Dependent Variable: CFOt_perAt_1

  Lampiran 2. Output SPSS Persamaan Regresi 2

Case Processing Summary

  Cases Valid Missing Total

  N Percent N Percent N Percent Unstandardized Residual 140 100.0% 0.0% 140 100.0%

  

Descriptives

  Statistic Std. Error Mean

  0E-7 .00054900 Lower Bound -.0010855

  95% Confidence Interval for Mean Upper Bound .0010855

  5% Trimmed Mean -.0001779 Median -.0001390 Variance .000

  Unstandardized Residual Std. Deviation .00649589 Minimum -.01720 Maximum .02873 Range .04593 Interquartile Range .00632 Skewness .917 .205 Kurtosis 4.592 .407

  Extreme Values

  Case Number Value 1 140 .02873 2 32 .02590

  

Case Processing Summary

  Cases Valid Missing Total

  N Percent N Percent N Percent Unstandardized Residual 130 100.0% 0.0% 130 100.0%

  

Descriptives

  Statistic Std. Error Mean

  0E-7 .00035372 Lower Bound -.0006998

  95% Confidence Interval for Mean Upper Bound .0006998

  5% Trimmed Mean .0000491 Median .0004371 Variance .000

  Unstandardized Residual Std. Deviation .00403301 Minimum -.01322 Maximum .01009 Range .02331 Interquartile Range .00546 Skewness -.307 .212 Kurtosis .556 .422

  Extreme Values

  Case Number Value

  1 2 .01009

  2 1 .00944 Highest

  3 3 .00935

  4 4 .00740

  a Variables Entered/Removed

  Model Variables Entered Variables Method Removed

KA, CR, KM, PL,

  MVBVA, KI, 1 . Enter

TATO, ROA,

  b

  KIns, SIZE, DAR

  a. Dependent Variable: ABSRES2 b. All requested variables entered.

  Model Summary

  Model R R Square Adjusted R Std. Error of the Square Estimate

  a

  1 .288 .083 -.003 .00253

  a. Predictors: (Constant), KA, CR, KM, PL, MVBVA, KI, TATO, ROA, KIns,

SIZE, DAR

  a

ANOVA

Model Sum of Squares df Mean Square F Sig. b

  Regression .000 11 .000 .967 .480 Residual .001 118 .000

1 Total .001 129

  a. Dependent Variable: ABSRES2

  b. Predictors: (Constant), KA, CR, KM, PL, MVBVA, KI, TATO, ROA, KIns, SIZE, DAR

  a

Coefficients

Model Unstandardized Coefficients Standardized t Sig.

  Coefficients B Std. Error Beta

  (Constant) .009 .005 1.749 .083

MVBVA 6.609E-005 .000 .017 .165 .869

  Variables Entered/Removed a

  Model Variables Entered Variables Removed

  Method

MVBVA, KI,

1 KA, CR, KM, PL,

  b

  b

  VIF (Constant) .050 .009 5.804 .000 MVBVA .002 .001 .165 2.435 .016 .713 1.402

  Statistics B Std. Error Beta Tolerance

  Standardized Coefficients t Sig. Collinearity

  Model Unstandardized Coefficients

  

Coefficients

a

  b. Predictors: (Constant), KA, CR, KM, PL, MVBVA, KI, TATO, ROA, KIns, SIZE, DAR

  a. Dependent Variable: REM

  Residual .002 118 .000 Total .005 129

  1 Regression .003 11 .000 17.170 .000

  . Enter

  

ANOVA

a Model Sum of Squares df Mean Square F Sig.

  KIns, SIZE, DAR

  a. Predictors: (Constant), KA, CR, KM, PL, MVBVA, KI, TATO, ROA, KIns, SIZE, DAR

  .615 .580 .004217 2.126

  a

  Durbin-Watson 1 .785

  Std. Error of the Estimate

  Model R R Square Adjusted R Square

  Model Summary b

  a. Dependent Variable: REM b. All requested variables entered.

  b. Dependent Variable: REM

  

Descriptive Statistics

  N Minimum Maximum Mean Std. Deviation REM 130 .019 .077 .05062 .006504 MVBVA 130 .333 4.906 1.15710 .656536 CR 130 .010 13.350 2.64801 2.402844 DAR 130 .051 1.407 .43290 .213427 TATO 130 .297 2.958 1.00431 .428609

ROA 130 -.279 .321 .04223 .076051

  SIZE 130 25.194 33.134 27.91451 1.942944

PL 130 -18.912 67.003 .51778 6.365364

  KI 130 .250 .750 .37349 .079346 KM 130 .00001 .70003 .0665980 .10114192 KIns 130 .078 .996 .65506 .193198 KA 130

  2

  4 3.02 .362 Valid N (listwise) 130

  One-Sample Statistics

  N Mean Std. Deviation Std. Error Mean REM 130 .05062 .006504 .000570

  

One-Sample Test

  Test Value = 0 t df Sig. (2-tailed) Mean Difference

  95% Confidence Interval of the Difference

  Lower Upper REM 88.748 129 .000 .050623 .04949 .05175

  Lampiran 3. Data Sampel Perusahaan 2011-2015 Sampel Perusahaan Tahun 2011 No. Kode Saham Nama Perusahaan 1 ARGO Argo Pantes Tbk.

  

2 ASII Astra International Tbk.

  3 BRAM Indo Kordsa Tbk.

  4 BRNA Berlina Tbk.

  5 BRPT Barito Pacific Tbk.

  

6 BTON Betonjaya Manunggal Tbk.

  

7 DPNS Duta Pertiwi Nusantara Tbk.

  

8 ETWA Eterindo Wahanatama Tbk.

  9 GGRM Gudang Garam Tbk.

  10 GJTL Gajah Tunggal Tbk.

  Intikeramik Alamasri Industri

  11 IKAI Tbk.

  12 INDF Indofood Sukses Makmur Tbk.

  13 INDS Indospring Tbk.

  14 JPRS Jaya Pari Steel Tbk.

  

15 KDSI Kedawung Setia Industrial Tbk.

  

16 KICI Kedaung Indah Can Tbk.

  17 KRAS Krakatau Steel Tbk.

  18 LION Lion Metal Works Tbk.

  

19 LMPI Langgeng Makmur Industri Tbk.

  20 LMSH Lion Mesh Prima Tbk.

  21 MBTO Martina Berto Tbk.

  Sampel Perusahaan Tahun 2012 No. Kode Saham Nama Perusahaan 1 ALDO Alkindo Naratama Tbk.

  2 ARGO Argo Pantes Tbk.

  3 ASII Astra International Tbk.

  4 AUTO Astra Otoparts Tbk.

  

5 BTON Betonjaya Manunggal Tbk.

  

6 DPNS Duta Pertiwi Nusantara Tbk.

  

7 ETWA Eterindo Wahanatama Tbk.

  

8 GDST Gunawan Dianjaya Steel Tbk.

  9 GGRM Gudang Garam Tbk.

  10 GJTL Gajah Tunggal Tbk.

  11 IKAI Intikeramik Alamasri Industri Tbk.

  12 INDF Indofood Sukses Makmur Tbk.

  13 INDS Indospring Tbk.

  14 JPRS Jaya Pari Steel Tbk.

  

15 KBRI Kertas Basuki Rachmat Ind. Tbk.

  

16 KDSI Kedawung Setia Industrial Tbk.

  17 KICI Kedaung Indah Can Tbk.

  18 LION Lion Metal Works Tbk.

  19 LMSH Lion Mesh Prima Tbk.

  20 MBTO Martina Berto Tbk.

  21 MLIA Mulia Industrindo Tbk.

  22 NIPS Nipress Tbk.

  

23 PICO Pelangi Indah Canindo Tbk.

  

24 PSDN Prasidha Aneka Niaga Tbk.

  Sampel Perusahaan Tahun 2013 No. Kode Saham Nama Perusahaan 1 ALDO Alkindo Naratama Tbk.

  2 ARGO Argo Pantes Tbk.

  3 ASII Astra International Tbk.

  4 AUTO Astra Otoparts Tbk.

  

5 BTON Betonjaya Manunggal Tbk.

  

6 DPNS Duta Pertiwi Nusantara Tbk.

  

7 ETWA Eterindo Wahanatama Tbk.

  

8 GDST Gunawan Dianjaya Steel Tbk.

  9 GGRM Gudang Garam Tbk.

  10 GJTL Gajah Tunggal Tbk.

  11 IKAI Intikeramik Alamasri Industri Tbk.

  12 INDF Indofood Sukses Makmur Tbk.

  13 INDS Indospring Tbk.

  14 JPRS Jaya Pari Steel Tbk.

  

15 KBRI Kertas Basuki Rachmat Ind. Tbk.

  

16 KDSI Kedawung Setia Industrial Tbk.

  17 KICI Kedaung Indah Can Tbk.

  18 LION Lion Metal Works Tbk.

  19 LMSH Lion Mesh Prima Tbk.

  20 MBTO Martina Berto Tbk.

  21 MLIA Mulia Industrindo Tbk.

  22 NIPS Nipress Tbk.

  

23 PICO Pelangi Indah Canindo Tbk.

  

24 PSDN Prasidha Aneka Niaga Tbk.

  Sampel Perusahaan Tahun 2014 No. Kode Saham Nama Perusahaan 1 ALDO Alkindo Naratama Tbk.

  

2 AMFG Asahimas Flat Glass Tbk.

  3 ASII Astra International Tbk.

  

4 BTON Betonjaya Manunggal Tbk.

  

5 DPNS Duta Pertiwi Nusantara Tbk.

  

6 ETWA Eterindo Wahanatama Tbk.

  

7 GDST Gunawan Dianjaya Steel Tbk.

  8 GGRM Gudang Garam Tbk.

  9 GJTL Gajah Tunggal Tbk.

  10 IKAI Intikeramik Alamasri Industri Tbk.

  11 INAI Pelangi Indah Canindo Tbk.

  12 INDF Indofood Sukses Makmur Tbk.

  13 INDS Indospring Tbk.

  14 JPRS Jaya Pari Steel Tbk.

  

15 KDSI Kedawung Setia Industrial Tbk.

  16 KICI Kedaung Indah Can Tbk.

  17 APLI Asiaplast Industries Tbk.

  18 LION Lion Metal Works Tbk.

  19 LMSH Lion Mesh Prima Tbk.

  20 MBTO Martina Berto Tbk.

  21 NIPS Nipress Tbk.

  

22 PICO Pelangi Indah Canindo Tbk.

  

23 PRAS Prima Alloy Steel Universal Tbk.

  

24 PSDN Prasidha Aneka Niaga Tbk.

  Sampel Perusahaan Tahun 2015 No. Kode Saham Nama Perusahaan 1 ALDO Alkindo Naratama Tbk.

  

2 AMFG Asahimas Flat Glass Tbk.

  

3 APLI Asiaplast Industries Tbk.

  4 ASII Astra International Tbk.

  

5 BTON Betonjaya Manunggal Tbk.

  

6 DPNS Duta Pertiwi Nusantara Tbk.

  

7 ETWA Eterindo Wahanatama Tbk.

  

8 GDST Gunawan Dianjaya Steel Tbk.

  9 GGRM Gudang Garam Tbk.

  10 GJTL Gajah Tunggal Tbk.

  11 IKAI Intikeramik Alamasri Industri Tbk.

  12 INAI Pelangi Indah Canindo Tbk.

  13 INDF Indofood Sukses Makmur Tbk.

  14 INDS Indospring Tbk.

  15 JPRS Jaya Pari Steel Tbk.

  

16 KDSI Kedawung Setia Industrial Tbk.

  17 KICI Kedaung Indah Can Tbk.

  18 LION Lion Metal Works Tbk.

  19 LMSH Lion Mesh Prima Tbk.

  20 MBTO Martina Berto Tbk.

  21 NIPS Nipress Tbk.

  

22 PICO Pelangi Indah Canindo Tbk.

  

23 PRAS Prima Alloy Steel Universal Tbk.

  

24 PSDN Prasidha Aneka Niaga Tbk.

  Lampiran 4A. Data untuk Perhitungan 2010

  ARGO 335.557.450 211.904.038.000 1.428.233.566.000 1.196.201.884.000 197.513.887.000 324.297.485.000 1.216.329.528.000 -125.015.964.000 664.257.009.000 ASII 4.048.355.314 58.689.000.000.000 112.857.000.000.000 22.141.000.000.000 46.843.000.000.000 36.482.000.000.000 54.168.000.000.000 17.004.000.000.000 129.038.000.000.000 BRAM 450.000.000 1.208.877.015.000 1.492.727.607.000 724.663.338.000 725.929.796.000 180.688.108.000 283.850.592.000 144.774.646.000 1.805.359.612.000 BRNA 138.000.000 223.963.615.000 550.907.477.000 246.845.965.000 294.286.285.000 221.002.430.000 326.943.862.000 37.947.137.000 568.328.198.000

  BRPT 6.979.892.784 5.859.051.000.000 16.015.188.000.000 9.175.086.000.000 5.915.459.000.000 4.101.017.000.000 8.142.729.000.000 -558.630.000.000 16.965.228.000.000 BTON 180.000.000 73.150.226.644 89.780.541.701 7.088.476.952 53.401.699.735 14.845.255.861 16.630.315.057 8.393.401.472 127.918.509.530 DPNS 331.129.952 127.340.511.472 175.682.792.596 10.738.026.214 117.483.126.665 24.128.310.036 48.342.281.124 14.033.568.032 97.283.942.857 ETWA 968.297.000 302.994.435.628 533.380.349.067 40.951.655.518 256.195.762.657 223.775.974.085 230.385.913.439 38.160.372.699 810.859.291.874 GGRM 1.924.088.000 21.320.276.000.000 30.741.679.000.000 7.406.632.000.000 22.908.293.000.000 8.481.933.000.000 9.421.403.000.000 4.214.789.000.000 37.691.997.000.000 GJTL 3.484.800.000 3.526.597.000.000 10.371.567.000.000 4.075.764.000.000 4.489.184.000.000 2.647.203.000.000 6.844.970.000.000 830.624.000.000 9.853.904.000.000

  IKAI 791.383.786 339.874.932.669 643.787.995.738 418.347.946.033 221.985.946.352 297.106.588.180 303.913.063.069 -39.209.332.680 228.717.473.685

  INDF 8.780.426.500 24.852.838.000.000 47.275.955.000.000 11.737.142.000.000 20.077.994.000.000 9.859.118.000.000 22.423.117.000.000 3.934.808.000.000 38.403.360.000.000

  INDS 37.500.000 226.351.552.268 769.815.652.287 184.540.265.875 530.954.197.905 412.927.764.609 543.464.100.019 70.040.153.312 1.027.120.388.110 JPRS 750.000.000 300.134.260.861 411.281.598.196 17.618.852.275 285.524.089.280 103.140.872.892 111.147.337.335 28.445.580.508 427.792.535.324 KDSI 405.000.000 255.540.322.126 557.724.815.222 177.453.591.117 354.581.146.113 279.997.144.464 302.184.493.096 16.892.153.755 1.123.050.137.949 KICI 138.000.000 63.940.862.927 85.942.208.666 8.609.278.457 54.204.141.986 7.388.959.310 22.001.345.739 3.259.699.213 80.789.650.755 KRAS 15.775.000.000 9.425.545.000.000 17.584.059.000.000 4.389.320.000.000 12.287.724.000.000 6.930.713.000.000 8.158.514.000.000 1.060.867.000.000 14.940.265.000.000 LION 520.016.000 259.928.517.672 303.899.974.798 18.208.724.225 271.268.159.054 28.732.816.188 43.971.457.126 38.631.299.358 207.832.622.837 LMPI 1.008.517.669 401.695.608.006 608.920.103.517 183.886.160.793 302.897.670.816 171.870.176.880 207.224.495.511 2.794.104.212 401.594.186.536 LMSH 9.600.000 46.785.338.474 78.200.046.845 23.302.198.938 52.937.947.446 21.656.364.472 31.414.708.371 7.350.536.344 161.011.674.412 MBTO 715.000.000 116.919.245.610 333.129.929.836 53.066.404.412 263.873.892.544 166.071.238.831 216.210.684.226 36.764.116.491 566.186.416.236 NIKL 2.523.350.000 487.423.343.000 917.662.004.000 69.403.856.000 801.272.202.000 390.661.454.000 430.238.661.000 74.576.042.000 1.361.898.489.000 NIPS 20.000.000 148.166.676.306 337.605.715.524 155.548.322.869 178.509.804.382 175.506.121.442 189.439.039.218 12.662.580.885 400.894.525.220 PSDN 1.440.000.000 192.931.230.480 414.611.350.180 117.684.967.643 268.737.972.457 194.443.610.157 221.094.220.496 25.685.038.017 928.526.978.567 PYFA 535.080.000 77.225.205.835 100.586.999.230 52.826.675.604 47.073.677.024 15.645.370.498 23.361.793.395 4.199.202.953 140.858.442.443 SRSN 6.020.000.000 228.252.412.000 364.004.769.000 92.167.344.000 248.342.537.000 102.457.250.000 135.752.357.000 9.830.269.000 342.870.221.000 SSTM 1.170.909.181 323.173.455.253 872.458.721.356 391.965.502.624 479.591.778.732 238.460.976.340 549.285.266.103 9.918.323.868 446.624.926.710 SULI 2.472.044.622 355.821.126.300 1.955.535.689.750 992.177.111.766 381.202.628.211 979.523.780.277 1.599.714.563.450 1.693.710.457 592.237.585.904 TBMS 18.367.000 119.388.048.221 1.239.043.088.831 119.478.156.101 1.116.494.635.779 1.117.787.158.886 1.119.655.040.610 3.228.843.530 4.275.538.434.054 TCID 201.066.667 948.480.404.874 1.047.238.440.003 396.755.925.487 610.789.437.218 57.165.989.460 98.758.035.129 131.445.098.783 348.359.143.634 ULTJ 2.888.382.000 1.301.123.426.259 2.006.595.762.260 941.931.552.988 955.441.890.578 477.557.754.724 705.472.336.001 107.339.358.519 16.623.188.820.000 YPAS 668.000.089 131.495.983.652 200.856.257.619 105.396.090.565 94.078.471.250 64.127.057.412 69.360.273.967 21.186.130.131 1.880.411.473.916

  Hutang Lancar Total Liabilitas Laba bersih net Penjualan Bersih Kode Lembar saham Total Ekuitas Total Aset Aset tetap net Aset Lancar

  Lampiran 4B. Data untuk Perhitungan 2011

  ARGO 335.557.450 1.034.225.000 1.452.870.714.000 1.139.366.938.000 298.332.010.000 290.767.961.000 1.349.448.214.000 -108.481.682.000 848.307.906.000 1.100 ASII 40.483.553.140 75.838.000.000.000 153.521.000.000.000 28.804.000.000.000 65.978.000.000.000 48.371.000.000.000 77.683.000.000.000 21.077.000.000.000 162.564.000.000.000 7.400 BRAM 450.000.000 1.201.725.440.000 1.660.119.065.000 712.670.223.000 845.266.650.000 303.092.111.000 458.393.625.000 71.039.628.000 1.900.212.056.000 2.150 BRNA 138.000.000 254.506.676.000 643.963.801.000 335.847.908.000 297.951.510.000 295.219.837.000 389.457.125.000 43.796.464.000 679.335.305.000 354

  BRPT 6.979.892.784 9.767.695.259.000 18.936.940.043.000 11.084.087.798.000 6.923.735.889.000 3.478.853.742.000 9.169.244.784.000 -122.803.030.000 19.915.168.588.000 770 BTON 180.000.000 92.124.943.258 118.715.558.433 9.849.216.309 77.478.837.809 24.693.864.425 26.590.615.175 19.146.696.476 153.646.138.180 335 DPNS 331.129.952 131.169.188.261 172.322.620.690 11.162.623.619 115.051.347.797 22.170.811.806 41.153.432.429 -6.641.710.478 121.168.473.285 710

  ETWA 968.297.000 375.955.480.827 620.709.452.075 64.534.772.161 234.484.526.149 232.929.885.801 244.753.971.248 72.961.045.199 904.236.103.280 430 GGRM 1.924.088.000 24.550.928.000.000 39.088.705.000.000 8.189.881.000.000 30.381.754.000.000 13.534.319.000.000 14.537.777.000.000 4.958.102.000.000 41.884.352.000.000 62.050 GJTL 3.484.800.000 4.430.825.000.000 11.554.143.000.000 4.588.389.000.000 5.073.477.000.000 2.900.317.000.000 7.123.318.000.000 683.629.000.000 11.841.396.000.000 3.000

  IKAI 791.383.786 288.875.637.665 548.789.990.320 407.870.955.299 138.818.710.021 245.736.035.404 259.914.352.655 -50.623.037.636 210.970.407.747 142

  INDF 8.780.426.500 31.610.225.000.000 53.585.933.000.000 12.921.013.000.000 24.501.734.000.000 12.831.304.000.000 21.975.708.000.000 4.891.673.000.000 45.332.256.000.000 4.600

  INDS 225.000.000 632.249.053.230 1.139.715.256.754 340.926.079.186 793.906.608.943 330.238.723.110 507.466.203.524 120.415.120.240 1.234.986.291.420 2.576 JPRS 750.000.000 337.819.203.969 437.848.660.950 14.977.068.211 305.037.245.509 90.141.502.507 100.029.456.981 37.686.233.394 641.375.013.671 485 KDSI 405.000.000 279.169.054.586 587.566.985.478 180.174.436.949 382.029.527.030 281.284.788.312 308.397.930.892 23.628.732.460 1.180.506.128.191 245 KICI 138.000.000 64.297.602.391 87.419.114.499 7.984.973.765 56.090.130.027 7.726.190.144 23.121.512.108 356.739.464 87.517.382.578 360 KRAS 15.775.000.000 10.354.993.000.000 21.511.562.000.000 5.644.107.000.000 13.213.392.000.000 9.204.702.000.000 11.156.569.000.000 1.022.843.000.000 17.915.382.000.000 980 LION 520.016.000 302.060.465.373 365.815.749.593 18.552.158.660 327.815.305.997 46.152.721.642 63.755.284.220 52.535.147.701 268.414.285.432 525 LMPI 1.008.517.669 407.119.930.796 685.895.619.326 229.799.514.619 323.063.388.963 218.702.472.895 278.775.688.530 5.424.322.790 502.186.982.451 205 LMSH 9.600.000 57.202.680.156 98.019.132.648 20.218.277.600 74.303.798.104 31.552.465.802 40.816.452.492 10.897.341.682 207.522.581.381 5.000 MBTO 1.070.000.000 400.542.318.744 541.673.841.000 67.398.292.985 459.790.602.392 112.665.224.368 141.131.522.256 42.659.406.355 648.375.230.795 410 NIKL 2.523.350.000 444.095.591.000 921.277.510.000 201.947.021.000 653.979.251.000 431.883.936.000 477.181.919.000 -19.263.242.000 1.264.409.623.000 265

  NIPS 20.000.000 165.997.722.727 446.668.457.381 175.431.326.084 266.367.154.401 245.828.355.992 280.690.734.654 17.831.046.421 579.224.436.320 3.973 PSDN 1.440.000.000 206.289.106.038 421.366.403.319 119.914.346.805 279.794.202.840 180.506.510.703 215.077.297.281 23.858.490.558 1.246.290.753.836 310 PYFA 535.080.000 82.397.251.515 118.033.602.852 55.114.227.514 61.889.104.989 24.366.695.170 35.636.351.337 5.172.045.680 151.094.461.045 176 SRSN 6.020.000.000 252.240.228.000 361.182.183.000 85.639.848.000 259.287.595.000 81.670.263.000 108.941.955.000 23.987.816.000 387.354.222.000

  54 SSTM 1.170.909.181 299.075.459.700 843.450.156.961 373.271.702.153 469.277.014.808 256.793.923.076 544.374.697.261 -24.097.995.553 403.181.559.300 180 SULI 2.472.044.622 40.970.581.970 1.695.019.360.412 863.580.371.124 312.597.973.884 1.467.638.162.946 1.654.048.778.442 -314.850.544.330 408.728.907.592 134

  TBMS 18.367.000 138.585.227.807 1.464.965.579.262 120.578.539.942 1.304.065.270.511 1.323.254.113.155 1.326.380.351.455 21.033.879.586 6.067.106.666.012 5.900 TCID 201.066.667 1.020.412.800.735 1.130.865.062.422 416.328.119.478 671.882.437.539 57.216.463.759 110.452.261.687 140.038.819.641 1.654.671.098.358 7.700 ULTJ 2.888.382.000 1.402.446.699.852 2.179.181.979.434 1.069.735.963.102 924.080.291.058 607.594.391.942 776.735.279.582 101.323.273.593 2.102.383.741.532 1.080 YPAS 668.000.089 148.117.142.340 223.509.413.900 112.512.961.530 104.594.171.723 70.565.595.366 75.392.271.560 16.621.158.688 373.047.761.804 680

  Hutang Lancar Total Liabilitas Laba bersih net Penjualan Bersih Harga Penutupan Kode Lembar saham Total Ekuitas Total Aset Aset tetap net Aset Lancar

  Lampiran 4C. Data untuk Perhitungan 2012

  ALDO 550.000.000 107.536.357.440 216.293.168.908 82.521.440.078 133.060.260.045 102.348.279.288 108.756.811.468 13.327.139.458 318.332.488.772 470 ARGO 335.557.450 221.466.284.000 1.809.813.835.000 1.403.820.236.000 392.895.040.000 498.084.668.000 1.588.347.551.000 -118.969.636.000 1.001.452.918.000 1.000

  ASII 40.483.553.140 89.814.000.000.000 182.274.000.000.000 34.326.000.000.000 75.799.000.000.000 54.178.000.000.000 9.246.000.000.000 22.742.000.000.000 188.053.000.000.000 7.600 AUTO 3.855.786.400 5.485.099.000.000 8.881.642.000.000 2.084.184.000.000 3.205.631.000.000 2.751.766.000.000 3.396.543.000.000 1.135.914.000.000 8.277.485.000.000 3.548 BTON 180.000.000 113.178.956.244 145.100.528.067 14.720.052.295 98.049.613.997 29.749.033.028 31.921.571.823 24.761.627.150 155.005.683.770 700 DPNS 331.129.952 155.593.301.345 184.533.123.832 10.841.508.178 107.455.824.614 12.506.012.328 28.939.822.487 20.608.530.035 146.690.966.909 385 ETWA 968.297.000 437.749.233.845 960.956.808.384 240.977.632.596 295.904.056.307 383.478.950.310 523.207.574.539 38.599.793.625 1.002.231.896.868 310 GDST 8.200.000.000 792.924.462.467 1.163.971.056.842 320.878.076.916 825.948.822.141 356.946.246.804 371.046.594.375 46.591.042.719 1.647.928.004.308 108 GGRM 1.924.088.000 26.605.713.000.000 41.509.325.000.000 10.389.326.000.000 29.954.021.000.000 13.802.317.000.000 14.903.612.000.000 4.068.711.000.000 49.028.696.000.000 56.300 GJTL 3.484.800.000 5.478.384.000.000 12.869.793.000.000 6.121.783.000.000 5.194.057.000.000 3.020.030.000.000 7.391.409.000.000 1.132.247.000.000 12.578.596.000.000 2.225

  IKAI 791.383.786 248.885.603.834 507.425.275.145 362.449.976.774 140.146.896.757 243.975.503.389 258.539.671.311 -39.675.848.691 201.204.079.453 142

  INDF 8.780.426.500 34.140.237.000.000 59.389.405.000.000 15.805.224.000.000 26.235.990.000.000 12.805.200.000.000 25.249.168.000.000 4.779.446.000.000 50.201.548.000.000 5.850

  INDS 315.000.000 1.136.572.861.829 1.664.779.358.215 756.098.496.460 877.635.915.018 371.743.866.089 528.206.496.386 134.068.283.255 1.476.987.701.603 3.091 JPRS 750.000.000 347.509.005.210 398.606.524.648 15.424.557.778 264.396.374.195 39.436.586.188 51.097.519.438 9.610.155.243 461.125.284.696 335 KBRI 8.687.995.242 711.457.094.758 740.753.171.392 702.271.149.737 35.556.230.959 15.460.305.339 29.296.076.634 36.545.690.733 44.640.183.225

  50 KDSI 405.000.000 570.564.051.755 570.564.051.755 171.839.026.968 369.492.031.597 232.231.315.524 254.557.936.376 36.837.060.793 1.301.332.627.213 495 KICI 138.000.000 66.557.077.885 94.955.970.131 9.439.337.673 62.084.354.412 12.934.399.457 28.398.892.246 2.259.475.494 94.787.254.405 540 LION 520.016.000 371.829.387.027 433.497.042.140 30.423.508.490 394.802.917.573 42.249.381.295 61.667.655.113 85.373.721.654 333.921.950.207 1.040 LMSH 9.600.000 97.525.195.182 128.547.715.366 23.737.007.239 101.832.924.451 25.036.281.503 31.022.520.184 41.282.515.026 223.079.062.667 10.500 MBTO 1.070.000.000 434.562.913.348 609.494.013.942 81.063.310.104 510.202.547.117 137.512.947.804 174.931.100.594 45.523.078.819 717.788.399.047 380 MLIA 1.323.000.000 1.237.568.221.000 6.558.955.234.000 5.070.281.470.000 1.408.262.485.000 967.054.285.000 5.321.387.013.000 -30.363.959.000 4.580.710.119.000 235

  NIPS 20.000.000 202.073.660.000 524.693.874.000 213.871.776.000 308.486.312.000 278.822.186.000 322.620.214.000 21.610.141.000 702.719.255.456 4.072 PICO 568.375.000 199.113.004.978 594.616.098.268 170.465.983.273 420.816.238.031 338.979.143.093 395.503.093.290 11.137.571.657 593.266.859.163 260 PSDN 1.440.000.000 409.577.291.829 682.611.125.989 283.052.836.745 380.247.694.632 236.667.625.895 273.033.834.160 25.623.404.271 1.305.116.747.447 205 PYFA 535.080.000 87.705.472.878 135.849.510.061 66.153.646.271 68.587.818.688 28.419.830.374 48.144.037.183 5.308.221.363 176.730.979.672 177 SRSN 6.020.000.000 269.204.143.000 402.108.960.000 80.470.546.000 306.887.345.000 111.511.056.000 132.904.817.000 16.956.040.000 384.145.388.000

  50 SSTM 1.170.909.181 284.938.272.897 810.275.583.968 380.894.782.589 428.479.361.379 249.010.900.037 525.337.311.071 -14.137.186.803 554.471.435.919 134 SULI 2.472.044.622 -46.417.000.000 1.428.779.000.000 724.785.000.000 494.039.000.000 1.324.673.000.000 1.475.196.000.000 -150.684.000.000 303.056.401.434 108

  TCID 201.066.667 1.096.821.575.914 1.261.572.952.461 440.132.920.673 768.615.499.251 99.477.347.026 164.751.376.547 150.373.851.969 1.851.152.825.559 11.000 TRST 2.808.000.000 1.352.992.459.388 2.188.129.039.119 1.266.886.998.455 838.465.235.358 643.329.849.780 835.136.579.731 61.453.058.755 1.949.153.201.410 345 ULTJ 2.888.382.000 1.676.519.113.422 2.420.793.382.029 979.511.601.619 1.196.426.603.843 592.822.529.143 744.274.268.607 353.431.619.485 2.809.851.307.439 1.330

  Hutang Lancar Total Liabilitas Laba bersih net Penjualan Bersih Harga Penutupan Kode Lembar saham Total Ekuitas Total Aset Aset tetap net Aset Lancar

  Lampiran 4D. Data untuk Perhitungan 2013

  ALDO 550.000.000 139.883.299.162 301.479.232.221 105.216.294.418 195.585.658.856 150.482.940.928 161.595.933.059 22.589.101.552 399.345.658.763 660 ARGO 335.557.450 326.917.637.000 2.345.032.586.000 1.701.957.201.000 628.813.351.000 932.372.686.000 2.018.114.949.000 81.749.083.000 1.327.175.078.000 1.200 ASII 40.483.553.140 106.188.000.000.000 213.994.000.000.000 37.862.000.000.000 88.352.000.000.000 71.139.000.000.000 107.806.000.000.000 22.297.000.000.000 193.880.000.000.000 6.800 AUTO 4.819.733.000 9.558.754.000.000 12.617.678.000.000 3.182.962.000.000 5.029.517.000.000 2.661.312.000.000 3.058.924.000.000 1.058.015.000.000 10.701.988.000.000 3.650 BTON 180.000.000 138.817.413.794 176.136.296.407 14.893.545.834 126.889.991.199 34.947.792.874 37.318.882.613 25.882.922.986 113.547.870.414 550 DPNS 331.129.952 223.427.964.789 256.372.669.050 11.734.067.653 167.103.003 16.424.251.535 32.944.704.261 66.813.230.321 131.333.196.189 470 ETWA 968.297.000 445.660.434.849 1.291.711.270.379 227.661.565.764 552.148.749.153 525.233.987.715 846.050.835.530 7.911.201.004 1.206.066.005.447 365 GDST 8.200.000.000 884.412.519.018 1.191.496.619.152 309.819.502.723 865.831.610.675 289.689.021.437 307.084.100.134 91.885.687.801 1.410.117.393.010

  86 GGRM 1.924.088.000 29.416.271.000.000 50.770.251.000.000 14.788.915.000.000 34.604.461.000.000 20.094.580.000.000 21.353.980.000.000 4.383.932.000.000 55.436.954.000.000 42.000 GJTL 3.484.800.000 5.724.343.000.000 15.350.754.000.000 6.415.815.000.000 6.843.853.000.000 2.964.235.000.000 9.626.411.000.000 120.330.000.000 12.352.917.000.000 1.680

  IKAI 791.383.786 205.408.075.635 482.057.048.870 344.357.970.325 134.782.826.229 129.243.362.968 276.648.973.235 -43.088.205.688 211.523.292.543 140

  INDF 8.780.426.500 38.373.129.000.000 78.092.789.000.000 23.027.913.000.000 32.464.497.000.000 19.471.309.000.000 39.719.660.000.000 3.416.635.000.000 57.731.998.000.000 6.600

  INDS 525.000.000 1.752.865.614.508 2.196.518.364.473 1.061.634.892.140 1.086.590.779.051 281.799.219.289 443.652.749.965 147.608.449.013 1.702.447.098.851 2.675 JPRS 750.000.000 362.521.534.151 376.540.741.943 14.145.731.382 235.900.764.907 953.349.851 14.019.207.792 15.045.492.572 195.247.201.170 270 KBRI 8.687.995.734 693.236.233.039 788.749.190.752 706.919.287.138 77.239.832.992 55.576.171.175 95.512.957.713 -24.216.555.605 11.868.785.724

  50 KDSI 405.000.000 352.008.887.573 850.233.842.186 342.883.472.236 490.442.425.485 339.511.722.996 498.224.954.613 36.002.772.194 1.386.314.584.485 345 KICI 138.000.000 73.976.578.603 98.295.722.100 8.717.131.863 66.863.972.844 11.580.043.353 24.319.143.497 7.419.500.718 99.029.696.717 540 LION 520.016.000 415.784.337.843 498.567.897.161 60.440.970.754 428.821.050.227 63.728.680.126 82.783.559.318 64.761.350.816 333.674.349.966 1.200 LMSH 9.600.000 110.468.094.376 141.697.598.705 23.305.792.882 115.485.009.525 27.518.969.110 31.229.504.329 14.382.899.194 256.210.760.822 8.000 MBTO 1.070.000.000 451.318.464.718 611.769.745.328 134.670.265.336 453.760.675.834 113.684.498.431 160.451.280.610 16.162.858.075 641.284.586.295 305 MLIA 1.323.000.000 1.190.112.351.000 7.189.899.445.000 5.556.239.354.000 1.504.650.594.000 1.332.135.012.000 5.999.787.094.000 -474.045.653.000 5.197.009.630.000 425

  NIPS 760.000.000 235.945.772.000 798.407.625.000 256.657.122.000 534.840.333.000 508.836.644.000 562.461.853.000 33.872.112.000 911.064.069.000 323 PICO 568.375.000 215.034.932.281 621.400.236.614 161.999.379.636 458.864.458.682 349.346.473.393 406.365.304.333 15.439.372.429 684.448.835.916 155 PSDN 1.440.000.000 417.599.733.163 681.832.333.141 275.646.225.705 381.085.626.721 227.421.742.800 264.232.599.978 21.322.248.834 1.279.553.071.584 150 PYFA 535.080.000 93.901.273.216 175.118.921.406 97.554.474.825 74.973.759.491 48.785.877.103 81.217.648.190 6.195.800.338 192.555.731.180 147 SRSN 6.020.000.000 314.375.634.000 420.782.548.000 118.272.543.000 294.789.185.000 89.839.668.000 106.406.914.000 15.994.295.000 392.315.526.000

  50 SSTM 1.170.909.181 271.710.137.179 801.866.397.035 385.911.640.643 415.053.316.392 315.809.046.109 530.156.259.856 -13.228.135.718 573.748.747.725

  79 SULI 3.111.401.022 -371.996.000.000 941.141.000.000 459.264.000.000 244.245.000.000 845.368.000.000 1.313.137.000.000 -325.579.000.000 177.698.000.000

  74 TCID 201.066.667 1.182.990.689.957 1.465.952.460.752 684.459.614.584 726.505.280.778 203.320.578.032 282.961.770.795 160.148.465.833 2.027.899.402.527 11.900 TRST 2.808.000.000 1.709.677.140.374 3.260.919.505.192 1.991.932.354.350 1.194.457.109.014 1.045.073.685.266 1.551.242.364.818 32.965.552.359 2.033.149.367.039 250 ULTJ 2.888.382.000 2.015.146.534.086 2.811.620.982.142 965.974.994.305 1.565.510.655.138 633.794.053.008 796.474.448.056 325.127.420.664 3.460.231.249.075 4.500

  Hutang Lancar Total Liabilitas Laba bersih net Penjualan Bersih Harga Penutupan Kode Lembar saham Total Ekuitas Total Aset Aset tetap net Aset Lancar

  Lampiran 4E. Data untuk Perhitungan 2014

  ALDO 550.000.000 148.803.798.920 346.674.687.826 105.254.652.476 240.651.118.780 184.602.687.438 197.870.888.906 21.070.935.796 493.881.857.454 735 AMFG 434.000.000 3.101.440.000.000 3.946.125.000.000 1.530.836.000.000 2.263.728.000.000 446.447.000.000 844.685.000.000 464.152.000.000 3.672.186.000.000 8.050 ASII 40.483.553.140 120.187.000.000.000 236.027.000.000.000 41.250.000.000.000 97.241.000.000.000 74.241.000.000.000 115.840.000.000.000 22.131.000.000.000 201.701.000.000.000 7.425 BTON 180.000.000 146.882.061.921 174.088.741.855 14.238.319.647 125.563.722.796 24.837.582.186 27.206.679.934 7.536.835.958 96.008.496.750 540 DPNS 331.129.952 236.041.363.276 268.891.042.610 12.712.559.053 183.045.202.210 14.384.941.579 32.849.679.334 14.528.830.097 132.775.925.237 353 ETWA 968.297.000 295.993.843.340 1.334.406.441.488 306.874.976.839 307.070.732.116 647.373.381.555 1.038.412.598.148 -141.702.507.840 1.000.086.695.089 260

  GDST 8.200.000.000 860.518.991.560 1.357.932.144.522 677.473.284.056 650.517.689.794 462.845.556.161 497.413.152.962 -13.563.964.940 1.215.611.781.842 103 GGRM 1.924.088.000 33.134.403.000.000 58.234.278.000.000 18.973.272.000.000 38.532.600.000.000 23.783.134.000.000 25.099.875.000.000 5.432.667.000.000 65.185.850.000.000 60.700 GJTL 3.484.800.000 5.637.004.000.000 16.122.036.000.000 7.611.453.000.000 6.283.252.000.000 3.116.223.000.000 10.485.032.000.000 283.016.000.000 13.070.734.000.000 1.425

  IKAI 791.383.786 179.341.085.957 518.546.655.125 343.182.508.003 173.235.120.969 207.131.011.654 339.205.569.170 -26.157.472.796 262.321.356.543 118

  INAI 316.800.000 121.742.186.500 893.663.745.450 103.335.945.534 644.378.101.805 595.335.758.497 771.921.558.950 22.415.476.342 933.462.438.255 350

  INDF 8.780.426.500 40.274.198.000.000 86.077.251.000.000 21.982.095.000.000 41.014.127.000.000 22.658.835.000.000 45.803.053.000.000 5.229.489.000.000 63.594.452.000.000 6.750

  INDS 656.249.710 1.822.667.471.833 2.282.666.078.493 1.247.324.580.729 975.954.232.621 335.123.443.361 459.998.606.660 127.819.512.585 1.866.977.260.105 1.600 JPRS 750.000.000 349.279.437.231 371.964.680.410 13.100.716.324 224.069.619.798 481.886.299 22.685.243.179 -6.680.363.456 313.636.426.234 242

  KDSI 405.000.000 372.032.694.424 960.332.553.887 377.745.435.931 556.324.706.587 406.688.594.384 588.299.859.463 45.687.373.251 1.626.232.662.544 364 KICI 138.000.000 67.951.247.503 100.322.024.001 8.253.323.849 65.027.601.187 8.227.166.909 32.370.776.498 5.026.825.403 102.971.318.497 536 APLI 1.500.000.000 224.572.991.214 273.126.657.794 165.967.227.248 89.509.388.915 31.090.308.805 48.553.666.580 9.691.077.438 294.081.114.204

  81 LION 520.016.000 425.933.669.395 605.165.911.239 101.606.366.543 487.363.953.548 132.155.047.281 179.232.241.844 48.712.977.670 377.622.622.150 930 LMSH 9.600.000 112.593.050.691 141.034.984.628 29.522.279.223 103.238.666.138 19.357.303.490 28.441.933.937 7.605.091.176 249.072.012.369 6.450 MBTO 1.070.000.000 442.892.078.920 623.002.100.394 148.954.451.135 442.121.631.299 111.683.722.179 180.110.021.474 4.209.673.280 671.398.849.823 200 NIPS 1.486.666.666 582.222.106.000 1.206.854.400.000 450.149.169.000 671.452.284.000 518.954.801.000 624.632.294.000 49.741.721.000 1.015.868.035.000 487 PICO 568.375.000 230.524.451.160 626.626.507.164 139.160.457.062 457.862.103.838 276.068.533.694 396.102.056.004 16.226.153.752 694.332.286.638 160 PRAS 701.043.478 685.821.589.456 1.286.827.899.805 705.792.134.066 566.779.211.419 564.899.086.298 601.006.310.349 11.340.527.608 445.664.542.004 204 PSDN 1.440.000.000 371.723.275.216 622.508.294.824 294.074.971.399 289.764.924.677 197.955.125.393 250.785.019.608 -27.665.669.917 975.081.057.089 143 PYFA 535.080.000 97.096.611.306 172.557.400.461 91.716.051.981 78.077.523.686 47.994.726.116 75.460.789.155 2.661.022.001 222.302.407.528 135 SRSN 6.020.000.000 324.030.213.000 464.949.206.000 122.183.633.000 335.892.150.000 116.994.521.000 140.918.993.000 14.600.316.000 472.834.591.000

  50 SSTM 1.170.909.181 258.131.240.475 773.663.346.934 373.976.560.649 398.785.346.285 332.510.082.788 531.613.892.867 -14.048.178.774 519.854.661.831 103 SULI 3.111.401.022 -366.477.000.000 900.611.000.000 406.365.000.000 297.211.000.000 386.373.000.000 1.267.088.000.000 5.519.000.000 531.317.000.000

  62 TCID 201.066.667 1.252.170.961.203 1.863.679.837.324 923.951.560.313 874.017.297.803 486.053.837.459 611.508.876.121 175.828.646.432 2.308.203.551.971 17.525 TRST 2.808.000.000 1.756.440.396.879 3.261.285.495.052 1.980.022.881.193 1.182.292.914.595 955.175.792.503 1.504.845.098.173 30.256.039.162 2.507.884.797.367 380 ULTJ 2.888.382.000 2.273.306.156.418 2.918.133.278.435 1.003.229.206.363 1.642.101.746.819 490.967.089.226 644.827.122.017 283.061.430.451 3.916.789.366.423 3.720 YPAS 668.000.089 160.715.750.028 320.882.480.510 180.149.137.587 130.490.593.485 94.377.062.611 160.166.730.482 -8.905.351.425 421.516.175.465 500

  Hutang Lancar Total Liabilitas Laba bersih net Penjualan Bersih Harga Penutupan Kode Lembar saham Total Ekuitas Total Aset Aset tetap net Aset Lancar

  Lampiran 4F. Data untuk Perhitungan 2015

  ALDO 550.000.000 170.929.026.813 366.010.819.198 117.612.199.760 247.659.994.988 184.214.469.035 195.081.792.385 24.079.122.338 538.363.112.800 735 AMFG 434.000.000 3.390.223.000.000 4.270.275.000.000 1.822.896.000.000 2.231.181.000.000 479.376.000.000 880.052.000.000 341.346.000.000 3.665.989.000.000 6.550 APLI 1.500.000.000 221.561.080.751 308.620.387.248 171.109.293.254 81.119.626.942 68.835.516.891 87.059.306.497 1.854.274.736 260.667.211.707

  65 ASII 40.483.553.140 126.533.000.000.000 245.435.000.000.000 41.702.000.000.000 105.161.000.000.000 76.242.000.000.000 118.902.000.000.000 15.613.000.000.000 184.196.000.000.000 6.000 BTON 180.000.000 149.104.596.755 183.116.245.288 13.159.542.885 136.555.010.564 31.337.185.002 34.011.648.533 6.323.778.025 67.679.530.150 435 DPNS 331.129.952 241.296.079.044 274.483.110.371 12.324.438.849 185.099.466.179 13.865.122.841 33.187.031.327 9.859.176.172 118.475.319.120 387 ETWA 968.297.000 75.774.005.423 1.332.731.163.136 302.194.341.937 278.840.052.923 440.560.665.313 1.256.957.157.713 -224.231.055.302 395.798.115.446

  78 GDST 8.200.000.000 804.409.999.977 1.183.934.183.257 711.868.978.631 414.761.913.939 341.082.784.842 379.524.183.280 -55.212.703.852 913.792.626.540

  59 GGRM 1.924.088.000 38.077.909.000.000 63.505.413.000.000 20.106.488.000.000 42.568.431.000.000 24.045.086.000.000 25.497.504.000.000 6.452.834.000.000 70.365.573.000.000 55.000 GJTL 3.484.800.000 5.394.142.000.000 17.509.505.000.000 8.733.925.000.000 6.602.281.000.000 3.713.148.000.000 12.115.363.000.000 -313.326.000.000 12.970.237.000.000 530

  IKAI 791.383.786 69.032.941.096 390.042.617.783 244.673.072.998 143.317.764.548 177.269.594.413 321.009.676.687 -108.888.289.285 141.199.773.647 114

  INAI 316.800.000 239.820.902.657 1.330.259.296.537 231.997.724.037 955.465.955.552 952.130.242.797 1.090.438.393.880 28.615.673.167 1.384.675.922.166 405

  INDF 8.780.426.500 43.121.593.000.000 91.831.526.000.000 25.096.342.000.000 42.816.745.000.000 25.107.538.000.000 48.709.933.000.000 3.709.501.000.000 64.061.947.000.000 5.175

  INDS 656.249.710 1.919.038.917.988 2.553.928.346.219 1.447.374.645.310 992.929.224.058 445.006.853.182 634.889.428.231 1.933.819.152 1.659.505.639.261 350 JPRS 750.000.000 332.459.030.450 363.265.042.157 12.216.588.332 214.236.472.460 16.048.685.715 30.806.011.707 -21.989.704.979 143.326.451.256 120

  KDSI 405.000.000 378.921.289.074 1.177.093.668.866 403.005.081.573 731.258.691.057 632.245.408.415 798.172.379.792 11.470.563.293 1.713.946.192.967 191 KICI 138.000.000 93.371.607.348 133.831.888.816 49.109.501.110 73.424.766.792 12.782.596.690 40.460.281.468 -13.000.883.220 91.734.724.118 500

  LION 520.016.000 454.804.831.746 639.330.150.373 112.954.807.003 508.345.199.844 133.693.524.978 184.730.654.202 46.018.637.487 389.251.192.409 1.050 LMSH 96.000.000 112.441.377.144 133.782.751.041 27.799.616.826 89.126.109.044 11.018.274.023 21.341.373.897 1.944.443.395 174.598.965.938 575 MBTO 1.070.000.000 434.213.595.966 648.899.377.240 145.278.949.208 467.304.062.732 149.060.988.246 214.685.781.274 -14.056.549.894 694.782.752.351 140

  NIPS 1.486.666.666 609.002.679.000 1.547.720.090.000 593.105.499.000 701.282.705.000 669.595.797.000 938.717.411.000 30.671.339.000 987.862.829.000 425 PICO 568.375.000 247.090.984.313 605.788.310.444 132.333.370.834 449.061.302.609 282.806.672.040 358.697.326.131 14.975.406.018 699.310.599.565 128 PRAS 701.043.478 720.564.133.797 1.531.742.052.164 859.544.268.456 658.889.212.539 655.589.698.468 811.177.918.367 6.437.333.237 469.645.085.526

  2 PSDN 1.440.000.000 324.319.100.916 620.398.854.182 287.327.682.169 286.838.275.165 236.911.023.417 296.079.753.266 -42.619.829.577 920.352.848.084 122 PYFA 535.080.000 101.222.059.197 159.951.537.229 84.152.132.186 72.745.997.374 36.534.059.349 58.729.478.032 3.087.104.465 217.843.921.422 112 SRSN 6.020.000.000 340.079.836.000 574.073.314.000 125.627.353.000 440.739.212.000 203.379.900.000 233.993.478.000 15.504.788.000 531.573.325.000

  50 SSTM 1.170.909.181 244.091.472.861 721.884.167.684 343.663.190.339 377.319.537.345 331.660.630.809 477.792.694.823 -10.462.177.146 506.180.498.366

  52 TCID 201.066.667 1.714.871.478.033 2.082.096.848.703 902.694.745.887 1.112.672.539.416 222.930.621.643 367.225.370.670 544.474.278.014 2.314.889.854.074 16.500 TRST 2.808.000.000 1.956.920.690.054 3.357.359.499.954 2.101.159.762.436 1.137.766.718.031 869.536.723.928 1.400.438.809.900 25.314.103.403 2.457.349.444.991 310 ULTJ 2.888.382.000 2.797.505.693.922 3.539.995.910.248 1.160.712.905.883 2.103.565.054.627 561.628.179.393 742.490.216.326 523.100.215.029 4.393.932.684.171 3.945 WIIM 2.099.873.760 943.708.980.906 1.342.700.045.391 331.748.299.750 988.814.005.395 341.705.551.602 398.991.064.485 131.081.111.587 1.839.419.574.956 430 YPAS 668.000.089 150.399.520.729 279.189.768.587 166.690.538.767 104.222.023.392 85.097.667.841 128.790.247.858 -9.880.781.293 277.402.566.627 800

  Aset tetap net Aset Lancar Hutang Lancar Kode Lembar saham Total Ekuitas Total Aset Penjualan Bersih Harga Penutupan Total Liabilitas Laba bersih net

  

Lampiran 5A. Hasil Perhitungan IOS, Kinerja Perusahaan, Ukuran

Perusahaan, dan Pertumbuhan Laba 2011

Kode

  IOS Kinerja Perusahaan Ukuran P. Laba MVBVA CR DAR TATO ROA ARGO 1,253 1,026 0,929 0,584 -0,075 28,005 -0,132

  ASII 2,457 1,364 0,506 1,059 0,137 32,665 0,240 BRAM 0,859 2,789 0,276 1,145 0,043 28,138 -0,509

  BRNA 0,681 1,009 0,605 1,055 0,068 27,191 0,154 BRPT 0,768 1,990 0,484 1,052 -0,006 30,572 -0,780

  BTON 0,732 3,138 0,224 1,294 0,161 25,500 1,281 DPNS 1,603 5,189 0,239 0,703 -0,039 25,873 -1,473

  ETWA 1,065 1,007 0,394 1,457 0,118 27,154 0,912 GGRM 3,426 2,245 0,372 1,072 0,127 31,297 0,176

  GJTL 1,521 1,749 0,617 1,025 0,059 30,078 -0,177

  IKAI 0,678 0,565 0,474 0,384 -0,092 27,031 0,291