Lampiran 1: Data Rasio Keuangan Perusahaan Sektor Index LQ-45 BEI Gambaran EVA, EPS, DOL, MVA, dan Return Saham Sebelum Transformasi Data Perusahaan Sektor Index LQ-45 Periode 2010-2012

  Lampiran 1: Data Rasio Keuangan Perusahaan Sektor Index LQ-45 BEI

Gambaran EVA, EPS, DOL, MVA, dan Return Saham Sebelum Transformasi

Data Perusahaan Sektor Index LQ-45

  

Periode 2010-2012

Return

  Kode DOL

Tahun EVA (Rp) EPS (Rp) MVA (Rp) Saham

Emiten (x)

  (%)

  702.129,13 1.280,70 0,97 34.052.145,75 AALI

  18,81 434.416,39 69,01 4,93 62.987.790,78

  ADRO 49,15

• 253.983,61 81,97 -0,28 4.272.321,23 AKRA

  71,06 5.545.447,79 3.548,60 0,88 -272.265.021,00

  ASII 44,27

  41.310,23 16,26 2,01 3.367.445,62 ASRI

  184,79

• 2.652.234,69 343,92 -1,93 122.445.172,80 BBCA

  34,28

• 6.035.899,20 219,95 4,08 38.752.107,24 BBNI

  108,41

• 6.729.262,80 930,10 1,93 55.604.253,82 BBRI

  40,28

• 5.872.575,99 342,57 -3,74 31.722.391,23 BDMN

  27,99

• 4.947.557,43 439,04 2,11 101.950.464,00 BMRI

  41,33 586.715,32 64,80 2,55 -14.412.038,22

  CPIN 323,29

  730.598,44 339,83 2,36 33.479.308,70 EXCL

  180,05

• 288.171,47 2.154,93 1,16 55.763.811,48 GGRM

  89,69 1.207.553,23 336,30 4,91 26.018.652,00

  INDF 41,07

  2010

  1.534.204,17 876,05 2,24 45.635.381,55

  INTP 18,34

  1.235.420,49 1.622,11 -0,02 50.873.718,70

  ITMG 63,37

  2.294.450,35 175,51 1,88 15.549.968,00 JSMR

  95,07 435.347,90 126,66 1,62 6.138.286,40

  KLBF 176,92

  227.714,14 757,25 3,02 -5.235.901,97 LSIP

  57,54 28.227,41 121,13 -0,15 2.971.366,80

  MAPI 334,68

• 73.072,58 366,30 0,97 -3.286.222,50 MLPL

  112,33 3.242.923,56 257,38 -0,23 93.402.001,80

  PGAS 17,42

  255.264,99 871,86 2,66 46.510.433,28 PTBA

  36,07 393.544,13 108,11 -1,03 10.419.074,58

  SMCB 46,64

  4.205.978,18 612,53 -4,83 44.049.964,24 SMGR

  29,23 4.648.778,91 572,27 -0,67 115.853.270,40

  TLKM

• 12,46 890.366,48 1.164,13 -0,25 67.258.241,00

  UNTR 57,36

  3.565.895,66 443,90 0,86 121.849.574,00 UNVR

  53,34  

   

• 13,38 ADRO
• 27,65 AKRA
• 1.789,89 133,75 1,40 8.110.125,70
• 2.403.141,68 436,84 1,47 153.657.635,04
>7.056.046,63 321,26 3,66 32.691.401,88
• 0,33
• 5.916.714,01 620,07 3,24 115.527.294,12

• 7.340.929,66 359,85 0,89 13.326.256,71
• 24,04
• 7.839.115,35 534,83 1,62 93.897.111,00
• 12,17 GGRM
• 63.221,94 2.576,86 1,57 94.834.402,52
• 2,05
• 19,24 JSMR
• 8,56 MAPI
• 32.545,57 19,82 -0,69 -9.093.828,15
• 9,34 PGAS
• 25,21 PTBA
• 20,9 SMCB
• 6,65 UNTR

  2.445.719,28 194,35 1,27 19.319.752,00 24,93

  KLBF 516.062,61 151,61 1,83 1.950.967,60

  19,24 LSIP

  59.226,65 306,40 1,68 9.512.217,22

  100.370,29 215,78 3,03 6.754.872,00 93,83

  MLPL

  768.988,92 1.339,27 1,66 31.809.876,48

  3.208.261,09 254,25 5,07 59.783.196,20

  563.781,61 137,67 1,28 9.139.660,10 0,49

  SMGR 4.172.166,01 667,72 0,55 53.305.129,96

  24,66 TLKM

  4.149.689,54 767,91 -0,54 81.147.024,00

  949.848,23 1.571,92 1,13 70.782.531,50 14,16

  UNVR 3.958.508,07 545,78 1,19 139.763.059,10

  ITMG 1.368.828,40 4.424,39 3,75 33.873.117,30

  INTP 1.580.843,56 978,35 0,44 47.028.087,90

  8,74

  ASRI 157.009,22 33,74 1,28 5.973.099,51

     

  Tahun Kode Emiten EVA (Rp) EPS (Rp) DOL (x) MVA (Rp) Return Saham (%) 2011

  AALI 806.494,53 1.586,65 0,57 25.749.974,25

  835.809,41 158,62 1,72 34.469.073,18

  87,87 ASII

  5.445.916,96 5.273,25 0,90 -458.806.791,36 71,96

  58,01 BBCA

  INDF 1.537.639,77 571,43 0,94 8.779.297,60

  27,45 BBNI

  30,9 BDMN

  7,24 CPIN

  671.586,63 42,00 0,29 29.066.274,90 19,13

  EXCL 639.060,98 332,23 -0,03 24.899.054,42

  57,63

  17,25

• 6,06 ADRO 828.889,39 115,41 5,35 21.895.376,58
• 8,19 AKRA -44.670,42 196,26 0,62 11.864.100,57

  INDF 1.160.052,63 554,84 -0,06 17.221.970,00 31,19

  34,56 UNTR 486.343,99 1.571,04 -2,65 41.181.624,50

  41,64 TLKM 8.936.685,48 912,10 2,22 115.470.028,80

  38,48 SMGR 4.405.012,03 830,27 1,20 75.855.865,24

  PTBA 26.038,71 984,78 -0,38 26.285.713,92

  PGAS 3.534.657,79 364,80 1,65 88.741.962,14 51,27

  MLPL -277.331,46 33,12 3,30 -7.123.201,80 36,42

  MAPI 114.871,83 263,04 0,81 8.866.325,60 29,96

  LSIP 124.912,12 164,53 3,39 9.413.079,03 5,15

  KLBF 686.689,82 29,08 0,65 47.683.943,40 58,67

  JSMR 3.824.772,36 225,93 0,23 27.272.216,00 32

  ITMG 1.153.685,84 3.650,71 -1,48 37.257.478,60 11,81

  INTP 2.181.199,38 1.293,97 1,33 63.220.917,33 34,31

  28,95 GGRM -317.210,80 2.114,62 -0,96 81.716.705,20

  71,91 EXCL 739.281,46 321,81 -0,24 33.259.814,22

  22,95 CPIN 869.865,02 46,00 0,72 51.676.165,26

  25.166.251,35 40,86 BMRI -8.722.977,12 696,71 1,89 111.342.462,00

  105.501.086,24 6,3 BDMN -7.993.059,42 425,88 1,62

  0,35 BBRI -7.674.993,42 757,28 4,01

  15,18 BBNI -8.695.724,79 386,23 1,98 25.219.830,48

  33,6 BBCA -3.472.642,91 482,60 0,45 170.734.692,24

  5,62 ASRI 264.080,41 61,89 1,30 7.057.527,82

  40,66 ASII 4.062.733,58 554,79 0,53 217.863.431,48

  AALI 474.864,34 1.558,13 0,78 21.660.565,50

  Tahun Kode Emiten EVA (Rp) EPS (Rp) DOL (x) MVA (Rp) Return Saham (%) 2012

• 7,98
• 8,82 SMCB 468.423,58 180,27 1,12 13.804.511,35
• 22,09 UNVR 4.287.914,67 634,23 0,98 155.117.137,00

     

  14,27

     

  Gambaran EVA, EPS, DOL, MVA, dan Return Saham Setelah Transformasi Data Perusahaan Sektor Index LQ-45 Periode 2010-2012 Tahun Kode Emiten EVA (Rp)

EPS (Rp) DOL (x)

MVA

  (Rp) Return Saham 2010

  AALI 13,46 7,16 -0,03 17,34 2,93 ADRO 12,98 4,23 1,6 17,96 3,89 AKRA 4,41 15,27 4,26 ASII 15,53 8,17 -0,13 3,79 ASRI 10,63 2,79 0,7 15,03 5,22 BBCA 5,84 18,62 3,53 BBNI 5,39 1,41 17,47 4,69 BBRI 6,84 0,66 17,83 3,7 BDMN 5,84 17,27 3,33 BMRI 6,08 0,75 18,44 3,72 CPIN 13,28 4,17 0,94 5,78 EXCL 13,5 5,83 0,86 17,33 5,19 GGRM 7,68 0,15 17,84 4,5

  INDF 14 5,82 1,59 17,07 3,72

  INTP 14,24 6,78 0,81 17,64 2,91

  ITMG 14,03 7,39 17,74 4,15 JSMR 14,65 5,17 0,63 16,56 4,55 KLBF 12,98 4,84 0,48 15,63 5,18 LSIP 12,34 6,63 1,11 4,05 MAPI 10,25 4,8 14,9 5,81 MLPL 5,9 -0,03 4,72 PGAS 14,99 5,55 18,35 2,86 PTBA 12,45 6,77 0,98 17,66 3,59 SMCB 12,88 4,68 16,16 3,84 SMGR 15,25 6,42 17,6 3,38 TLKM 15,35 6,35 18,57 UNTR 13,7 7,06 18,02 4,05 UNVR 15,09 6,1 -0,15 18,62 3,98

  2011

  AALI 13,6 7,37 -0,56 17,06 ADRO 13,64 5,07 0,54 17,36 AKRA 4,9 0,34 15,91 4,48 ASII 15,51 8,57 -0,11 4,28

     

  ASII 15,22 6,32 -0,63 19,2 1,73

  CPIN 13,68 3,83 -0,33 17,76 4,28

  BMRI 6,55 0,64 18,53 3,13

  BDMN 6,05 0,48 17,04 3,71

  BBRI 6,63 1,39 18,47 1,84

  BBNI 5,96 0,68 17,04 -1,05

  BBCA 6,18 -0,8 18,96 2,72

  ASRI 12,48 4,13 0,26 15,77 3,51

  AKRA 5,28 -0,48 16,29 3,71

  Tahun Kode Emiten EVA (Rp) EPS (Rp) DOL (x) MVA (Rp) Return Saham 2011

  ADRO 13,63 4,75 1,68 16,9

  AALI 13,07 7,35 -0,25 16,89

  2012

  ITMG 14,13 8,39 1,32 17,34 JSMR 14,71 5,27 0,24 16,78 3,22 KLBF 13,15 5,02 0,6 14,48 2,96 LSIP 10,99 5,72 0,52 16,07 MAPI 11,52 5,37 1,11 15,73 4,54 MLPL 2,99 PGAS 14,98 5,54 1,62 17,91 PTBA 13,55 7,2 0,51 17,28 SMCB 13,24 4,92 0,25 16,03 -0,71 SMGR 15,24 6,5 -0,6 17,79 3,21 TLKM 15,24 6,64 18,21 UNTR 13,76 7,36 0,12 18,08 2,65 UNVR 15,19 6,3 0,17 18,76 2,85

  INTP 14,27 6,89 -0,82 17,67 2,17

  INDF 14,25 6,35 -0,06 15,99

  ASRI 11,96 3,52 0,25 15,6 4,06 BBCA 6,08 0,39 18,85 3,31 BBNI 5,77 1,3 17,3 BBRI 6,43 1,18 18,57 3,43 BDMN 5,89 -0,12 16,41 BMRI 6,28 0,48 18,36 1,98 CPIN 13,42 3,74 -1,24 17,19 2,95 EXCL 13,37 5,81 17,03 GGRM 7,85 0,45 18,37 4,05

  EXCL 13,51 5,77 17,32 3,37

     

  MLPL 3,5 1,19 3,6

  UNTR 13,09 7,36 17,53

  TLKM 16,01 6,82 0,8 18,56 3,54

  SMGR 15,3 6,72 0,18 18,14 3,73

  SMCB 13,06 5,19 0,11 16,44 3,65

  PTBA 10,17 6,89 17,08

  PGAS 15,08 5,9 0,5 18,3 3,94

  MAPI 11,65 5,57 -0,21 16 3,4

  Tahun Kode Emiten EVA (Rp) EPS (Rp) DOL (x) MVA (Rp) Return Saham 2012

  LSIP 11,74 5,1 1,22 16,06 1,64

  KLBF 13,44 3,37 -0,43 17,68 4,07

  JSMR 15,16 5,42 -1,47 17,12 3,47

  ITMG 13,96 8,2 17,43 2,47

  INTP 14,6 7,17 0,29 17,96 3,54

  INDF 13,96 6,32 16,66 3,44

  GGRM 7,66 18,22

  UNVR 15,27 6,45 -0,02 18,86 2,66

     

  Lampiran 2: Hasil Olah Data (Output) SPSS 18 Deskriptif Statistik Variabel Penelitian Descriptive Statistics N Minimum Maximum Mean Std. Deviation EVA

  84 -8722977,12 8936685,48 119859,5268 3,51464E6 EPS 84 16,26 5273,25 740,5963 960,58150 DOL 84 -4,83 5,35 1,1850 1,76098 MVA 84 -4,59E8 2,18E8 3,8550E7 7,98651E7 Return 84 -27,65 334,68 40,0864 62,13955 Valid N (listwise)

84 Uji Normalitas

  

Hasil Uji Normalitas Sebelum Transformasi Data

     

  (Uji Kolmogorov-Smirnov) One-Sample Kolmogorov-Smirnov Test Unstandardized Residual

  N

  84 Normal Parameters ^a,b Mean ,0000000 Std. Deviation 58,74913747 Most Extreme Differences Absolute ,200 Positive ,200

  Negative -,086 Kolmogorov-Smirnov Z 1,829 Asymp. Sig. (2-tailed) ,002 a. Test distribution is Normal.

  b. Calculated from data.

  Hasil Uji Normalitas Setelah Transformasi Data (Uji Kolmogorov-Smirnov) One-Sample Kolmogorov-Smirnov Test Unstandardized Residual

  N

  33 Normal Parameters ^a,b Mean ,0000000 Std. Deviation 1,06348347 Most Extreme Differences Absolute ,217 Positive ,105

  Negative -,217 Kolmogorov-Smirnov Z 1,248 Asymp. Sig. (2-tailed) ,089 a. Test distribution is Normal.

  b. Calculated from data.

  Uji Multikolinieritas

Coefficients a

  Collinearity Statistics Model Tolerance VIF 1 (Constant)

  EVA ,926 1,080 EPS ,790 1,266 DOL ,960 1,041 MVA ,805 1,242

a. Dependent Variable: Return

  Uji Autokorelasi Model Summaryb Model Std.

  Adjusted R Error of Durbin-

R R

Square the Watson

  Square Estimate 1 ,369 ,136 ,012 1,13691 2,104

  a. Predictors: (Constant), Ln_MVA, Ln_DOL, Ln_EPS, Ln_EVA

  b. Dependent Variable: Ln_Return Uji Heteroskedastisitas

     

     

  

Hasil Uji Heteroskedastisitas Sebelum Transformasi Data (Uji Glejser)

Coefficients ^a

  Model Unstandardized Coefficients Standardized Coefficients t Sig. B Std. Error Beta 1 (Constant) ,506 ,085 5,933 ,000

  EVA 1,969E-9 ,000 ,015 ,137 ,892 EPS ,000 ,000 -,291 -2,424 ,018 DOL ,019 ,028 ,074 ,676 ,501 MVA -1,514E-9 ,000 -,265 -2,227 ,029 a. Dependent Variable: absut

  

Hasil Uji Heteroskedastisitas Setelah Transformasi Data (Uji Glejser)

Coefficients ^a

  Model Unstandardized Coefficients Standardized Coefficients t Sig. B Std. Error Beta 1 (Constant) 3,373 2,280 1,479 ,150

  Ln_EVA ,024 ,178 ,041 ,136 ,892 Ln_EPS -,015 ,152 -,023 -,098 ,922 Ln_DOL ,080 ,217 ,073 ,368 ,716 Ln_MVA -,171 ,191 -,259 -,895 ,378 a. Dependent Variable: absut

  Analisis Linier Berganda Coefficients ^a Model Unstandardized Coefficients

  Standardized Coefficients t Sig. B Std. Error Beta 1 (Constant) -1,470 3,199 -,459 ,650

  Ln_EVA ,048 ,250 ,056 ,191 ,850 Ln_EPS -,335 ,213 -,358 -1,571 ,127 Ln_DOL ,410 ,305 ,258 1,345 ,189 Ln_MVA ,079 ,268 ,082 ,296 ,770 a. Dependent Variable: Ln_Return

     

  Uji F (Secara Simultan) ANOVA

^b

Model Sum of Squares df Mean Square F Sig.

  1 Regression 5,688 4 1,422 1,100 ,376 ^a Residual 36,192 28 1,293 Total 41,880

  

32

  a. Predictors: (Constant), Ln_MVA, Ln_DOL, Ln_EPS, Ln_EVA

  b. Dependent Variable: Ln_Return Uji t (Secara Parsial) Coefficients ^a

  Model Unstandardized Coefficients Standardized Coefficients t Sig. B Std. Error Beta 1 (Constant) -1,470 3,199 -,459 ,650

  Ln_EVA ,048 ,250 ,056 ,191 ,850 Ln_EPS -,335 ,213 -,358 -1,571 ,127 Ln_DOL ,410 ,305 ,258 1,345 ,189 Ln_MVA ,079 ,268 ,082 ,296 ,770

a. Dependent Variable: Ln_Return

  Koefisien Determinasi ሺ܀

  ૛ ሻ

  Model Summary Model R

R

  

Square

Adjusted R Square

  Std. Error of the

  Estimate

  1 ,369 ,136 ,012 1,13691