Pengaruh Perubahan Laba Akuntansi dan Arus Kas Operasi terhadap Perubahan Harga Saham Pada Perusahaan Otomotif yang Terdaftar di Bursa Efek Indonesia
LAMPIRAN
Lampiran i
Daftar Perusahaan Otomotif yang Terdaftar di BEI
( Populasi dan Sampel )
Kriteria
No
EMITEN
Kode
1.
Astra International Tbk
2.
Sampel
1
2
3
4
ASII
√
√
√
√
1
Astra Otoparts Tbk
AUTO
√
√
√
√
2
3.
Indo Kordsa Tbk
BRAM
√
√
√
-
-
4.
Goodyear Indonesia Tbk
GDYR
√
√
√
√
3
5.
Gajah Tunggal Tbk
GJTL
√
√
√
√
4
6.
Indomobil Sukses International Tbk
IMAS
√
√
√
√
5
7.
Indospring Tbk
INDS
√
√
√
√
6
8.
Multi Prima Sejahtera Tbk
LPIN
√
√
√
√
7
9.
Multistrada Arah Sarana Tbk
MASA
√
√
√
-
-
10. Nipress Tbk
NIPS
√
√
√
√
8
11. Prima Alloy Steel Universal Tbk
PRAS
√
-
√
√
-
12. Selamat Sempurna Tbk
SMSM
√
√
√
√
9
Universitas Sumatera Utara
Lampiran ii
DATA HASIL PENELITIAN
NO
1
2
3
4
5
6
7
8
9
NO
1
2
3
4
5
6
7
8
9
NO
1
2
3
4
5
6
7
8
9
KODE
ASII
AUTO
GDYR
IMAS
LPIN
NIPS
SMSM
GJTL
INDS
KODE
ASII
AUTO
GDYR
IMAS
LPIN
NIPS
SMSM
GJTL
INDS
KODE
ASII
AUTO
GDYR
IMAS
LPIN
NIPS
SMS
M
GJTL
INDS
LABA AKUNTANSI ( Dalam Ribuan Rupiah )
THN 2009
THN 2010
THN 2011
THN 2012
10,040,000,000
768,265,000
37,448,724,000
117,593,451
10,210,751
3,685,000
132,850,275
905,330,000
5,876,593
22,742,000,000
1,135,911,000
19,992,882,000
1,049,245,060
11,505,980
21,553,186
268,543,331
1,086,114,000
134,068,283
14,336,000,000
1,141,179,000
19,523,845,000
448,572,705
16,068,443
12,663,000
164,849,571
830,629,000
70,040,153
21,077,000,000
1,101,583,000
16,294,712,000
1,025,656,170
11,448,868
17,831,046
241,567,270
946,046,000
120,415,120
ARUS KAS OPERASI ( Dalam Ribuan Rupiah )
THN 2009
THN 2010
THN 2011
9,953,000,000
648,194,400
75,487,240
450,183,790
3,869,493
2,843,083
137,070,416
1,437,405,000
33,838,213
18,707,000,000
420,748,450
100,238,000
106,748,920
8,625,357
5,685,090
145,002,099
2,720,980,000
63,469,876
28,711,000,000
158,576,000
62,947,120
228,207,280
903,981
3,993,083
185,917,273
920,312,000
1,874,543
HARGA SAHAM (Rupiah)
THN 2009
THN 2010
THN 2011
3,470
5,400
7,400
3,925
3,950
3,400
9,000
11,712
9,121
9,400
7,600
12,800
1,100
3,125
2,200
1,450
3,975
4,000
750
435
1,300
1,070
2,300
10,500
1,360
3,000
3,500
THN 2012
18,932,000,000
100,185,000
85,928,820
120,087,842
1,844,382
3,003,135
439,110,841
810,135,000
4,473,676
THN 2012
7,550
3,525
11,989
5,250
8,300
4,225
2,425
2,200
4,200
Universitas Sumatera Utara
No
Kode
1
2
3
4
5
6
7
8
9
ASII
AUTO
GDYR
IMAS
LPIN
NIPS
SMSM
GJTL
INDS
No
Kode
1
2
3
4
5
6
7
8
9
ASII
AUTO
GDYR
IMAS
LPIN
NIPS
SMSM
GJTL
INDS
No
Kode
1
2
3
4
5
6
7
8
9
ASII
AUTO
GDYR
IMAS
LPIN
NIPS
SMSM
GJTL
INDS
PERUBAHAN LABA AKUNTANSI
2009
2010
2011
0.09
0.42
0.47
0.35
0.48
-0.03
4610.61
-0.47
-0.16
4.10
2.81
1.28
1.14
0.57
-0.28
1.37
2.43
0.40
0.45
0.24
0.46
-2.44
-0.08
0.13
-0.81
10.91
0.71
PERUBAHAN ARUS KAS OPERASI
2009
2010
2011
-1.77
0.87
0.53
0.23
-0.31
-0.63
0.67
0.32
-0.53
1.13
-0.79
1.16
-0.7
1.22
-0.92
-0.71
0.97
-0.29
0.04
0.6
0.28
1.56
0.98
0.33
-0.03
0.89
-1.71
PERUBAHAN HARGA SAHAM
2009
2010
2011
-0.67
0.55
0.37
0.12
0.01
-0.13
0.80
0.30
-0.22
6.89
-0.19
0.68
-0.16
1.84
-0.29
-0.17
1.74
0.01
0.15
0.42
0.27
0.97
4.28
0.30
0.14
7.07
-0.66
2012
0.07
0.03
0.22
0.02
0.01
0.20
0.11
0.14
0.11
2012
-0.18
-0.22
0.37
-0.47
1.04
-0.21
1.38
-0.8
0.18
2012
0.02
0.03
0.31
-0.58
2.77
0.05
0.78
-0.26
0.20
Universitas Sumatera Utara
Lampiran iii
HASIL OUTPUT DATA
Descriptive Statistics
N
Minimum
Maximum
Mean
Std.
Deviation
PERUBAHAN_LABA_A
KUNTANSI
36
-2.45
4610.61
128.7821
768.31620
PERUBAHAN_ARUS_K
AS_OPERASI
36
-1.77
1.56
.1247
.83461
PERUBAHAN_HARGA_
SAHAM
36
-.67
7.08
.7714
1.80539
Valid N (listwise)
36
Uji Normalitas
N =36
Std. Dev. =0.971
Mean =3.3E-17
Dependent Variable: PERUBAHAN_HARGA_SAHAM
Histogram
20
Frequency
15
10
5
0
-2
-1
0
1
2
3
4
Regression Standardized Residual
Universitas Sumatera Utara
Observed Cum Prob
0.0
0.2
0.4
0.6
0.8
1.0
0.0
borP muC detcepxE
0.2
0.4
0.6
0.8
1.0
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N
Normal Parameters(a,b)
Most Extreme
Differences
Mean
Std. Deviation
Absolute
Positive
Negative
Kolmogorov-Smirnov Z
Asymp. Sig. (2-tailed)
36
.0000000
1.46544724
.268
.268
-.143
1.606
.11
a Test distribution is Normal.
b Calculated from data.
Universitas Sumatera Utara
Uji Heterokedastisitas
Regression Standardized Predicted Value
-3
-2
-1
0
1
2
laudiseR dezitnedutS noissergeR
-6
-4
-2
0
2
4
Scatterplot
Dependent Variable: PERUBAHAN_HARGA_SAHAM
Uji Autokorelasi
Model Summary(b)
Model
1
R
.584(a)
R Square
Adjusted R
Square
Std. Error of
the Estimate
.341
.301
1.50920
DurbinWatson
1.782
a Predictors: (Constant), PERUBAHAN_ARUS_KAS_OPERASI,
PERUBAHAN_LABA_AKUNTANSI
b Dependent Variable: PERUBAHAN_HARGA_SAHAM
Universitas Sumatera Utara
Uji Multikolinearitas
Coefficients(a)
Model
1
(Constant)
PERUBAHAN_LABA_AKU
NTANSI
PERUBAHAN_ARUS_KA
S_OPERASI
Unstandardized
Coefficients
Std.
B
Error
.631
.257
Standardized
Coefficients
T
Collinearity
Statistics
Sig.
Beta
Tolerance
2.454
.020
.000
.000
-.061
-.432
.668
.987
1.013
1.271
.308
.588
4.133
.000
.987
1.013
a Dependent Variable: PERUBAHAN_HARGA_SAHAM
Uji Koefisien Determinasi
Model Summary(b)
Model
1
R
R Square
.584(a)
.341
Adjusted R
Square
Std. Error of the
Estimate
.301
1.50920
a Predictors: (Constant), PERUBAHAN_ARUS_KAS_OPERASI,
PERUBAHAN_LABA_AKUNTANSI
b Dependent Variable: PERUBAHAN_HARGA_SAHAM
Uji Signifikan Simultan ( Uji f )
ANOVA(b)
Model
1
Sum of
Squares
Mean
Square
Df
Regression
38.917
2
19.458
Residual
75.164
33
2.278
114.080
35
Total
VIF
F
Sig.
8.543
.001(a)
a Predictors: (Constant), PERUBAHAN_ARUS_KAS_OPERASI,
PERUBAHAN_LABA_AKUNTANSI
b Dependent Variable: PERUBAHAN_HARGA_SAHAM
Universitas Sumatera Utara
Uji Signifikan Parsial ( Uji t )
Coefficients(a)
Unstandardized
Coefficients
Model
B
1
(Constant)
PERUBAHAN_LABA_AKU
NTANSI
PERUBAHAN_ARUS_KAS
_OPERASI
Standardized
Coefficients
.631
Std. Error
.257
.000
.000
1.271
.308
Beta
t
2.454
Sig.
.020
-.061
-.432
.668
.588
4.133
.000
a Dependent Variable: PERUBAHAN_HARGA_SAHAM
Universitas Sumatera Utara
Lampiran i
Daftar Perusahaan Otomotif yang Terdaftar di BEI
( Populasi dan Sampel )
Kriteria
No
EMITEN
Kode
1.
Astra International Tbk
2.
Sampel
1
2
3
4
ASII
√
√
√
√
1
Astra Otoparts Tbk
AUTO
√
√
√
√
2
3.
Indo Kordsa Tbk
BRAM
√
√
√
-
-
4.
Goodyear Indonesia Tbk
GDYR
√
√
√
√
3
5.
Gajah Tunggal Tbk
GJTL
√
√
√
√
4
6.
Indomobil Sukses International Tbk
IMAS
√
√
√
√
5
7.
Indospring Tbk
INDS
√
√
√
√
6
8.
Multi Prima Sejahtera Tbk
LPIN
√
√
√
√
7
9.
Multistrada Arah Sarana Tbk
MASA
√
√
√
-
-
10. Nipress Tbk
NIPS
√
√
√
√
8
11. Prima Alloy Steel Universal Tbk
PRAS
√
-
√
√
-
12. Selamat Sempurna Tbk
SMSM
√
√
√
√
9
Universitas Sumatera Utara
Lampiran ii
DATA HASIL PENELITIAN
NO
1
2
3
4
5
6
7
8
9
NO
1
2
3
4
5
6
7
8
9
NO
1
2
3
4
5
6
7
8
9
KODE
ASII
AUTO
GDYR
IMAS
LPIN
NIPS
SMSM
GJTL
INDS
KODE
ASII
AUTO
GDYR
IMAS
LPIN
NIPS
SMSM
GJTL
INDS
KODE
ASII
AUTO
GDYR
IMAS
LPIN
NIPS
SMS
M
GJTL
INDS
LABA AKUNTANSI ( Dalam Ribuan Rupiah )
THN 2009
THN 2010
THN 2011
THN 2012
10,040,000,000
768,265,000
37,448,724,000
117,593,451
10,210,751
3,685,000
132,850,275
905,330,000
5,876,593
22,742,000,000
1,135,911,000
19,992,882,000
1,049,245,060
11,505,980
21,553,186
268,543,331
1,086,114,000
134,068,283
14,336,000,000
1,141,179,000
19,523,845,000
448,572,705
16,068,443
12,663,000
164,849,571
830,629,000
70,040,153
21,077,000,000
1,101,583,000
16,294,712,000
1,025,656,170
11,448,868
17,831,046
241,567,270
946,046,000
120,415,120
ARUS KAS OPERASI ( Dalam Ribuan Rupiah )
THN 2009
THN 2010
THN 2011
9,953,000,000
648,194,400
75,487,240
450,183,790
3,869,493
2,843,083
137,070,416
1,437,405,000
33,838,213
18,707,000,000
420,748,450
100,238,000
106,748,920
8,625,357
5,685,090
145,002,099
2,720,980,000
63,469,876
28,711,000,000
158,576,000
62,947,120
228,207,280
903,981
3,993,083
185,917,273
920,312,000
1,874,543
HARGA SAHAM (Rupiah)
THN 2009
THN 2010
THN 2011
3,470
5,400
7,400
3,925
3,950
3,400
9,000
11,712
9,121
9,400
7,600
12,800
1,100
3,125
2,200
1,450
3,975
4,000
750
435
1,300
1,070
2,300
10,500
1,360
3,000
3,500
THN 2012
18,932,000,000
100,185,000
85,928,820
120,087,842
1,844,382
3,003,135
439,110,841
810,135,000
4,473,676
THN 2012
7,550
3,525
11,989
5,250
8,300
4,225
2,425
2,200
4,200
Universitas Sumatera Utara
No
Kode
1
2
3
4
5
6
7
8
9
ASII
AUTO
GDYR
IMAS
LPIN
NIPS
SMSM
GJTL
INDS
No
Kode
1
2
3
4
5
6
7
8
9
ASII
AUTO
GDYR
IMAS
LPIN
NIPS
SMSM
GJTL
INDS
No
Kode
1
2
3
4
5
6
7
8
9
ASII
AUTO
GDYR
IMAS
LPIN
NIPS
SMSM
GJTL
INDS
PERUBAHAN LABA AKUNTANSI
2009
2010
2011
0.09
0.42
0.47
0.35
0.48
-0.03
4610.61
-0.47
-0.16
4.10
2.81
1.28
1.14
0.57
-0.28
1.37
2.43
0.40
0.45
0.24
0.46
-2.44
-0.08
0.13
-0.81
10.91
0.71
PERUBAHAN ARUS KAS OPERASI
2009
2010
2011
-1.77
0.87
0.53
0.23
-0.31
-0.63
0.67
0.32
-0.53
1.13
-0.79
1.16
-0.7
1.22
-0.92
-0.71
0.97
-0.29
0.04
0.6
0.28
1.56
0.98
0.33
-0.03
0.89
-1.71
PERUBAHAN HARGA SAHAM
2009
2010
2011
-0.67
0.55
0.37
0.12
0.01
-0.13
0.80
0.30
-0.22
6.89
-0.19
0.68
-0.16
1.84
-0.29
-0.17
1.74
0.01
0.15
0.42
0.27
0.97
4.28
0.30
0.14
7.07
-0.66
2012
0.07
0.03
0.22
0.02
0.01
0.20
0.11
0.14
0.11
2012
-0.18
-0.22
0.37
-0.47
1.04
-0.21
1.38
-0.8
0.18
2012
0.02
0.03
0.31
-0.58
2.77
0.05
0.78
-0.26
0.20
Universitas Sumatera Utara
Lampiran iii
HASIL OUTPUT DATA
Descriptive Statistics
N
Minimum
Maximum
Mean
Std.
Deviation
PERUBAHAN_LABA_A
KUNTANSI
36
-2.45
4610.61
128.7821
768.31620
PERUBAHAN_ARUS_K
AS_OPERASI
36
-1.77
1.56
.1247
.83461
PERUBAHAN_HARGA_
SAHAM
36
-.67
7.08
.7714
1.80539
Valid N (listwise)
36
Uji Normalitas
N =36
Std. Dev. =0.971
Mean =3.3E-17
Dependent Variable: PERUBAHAN_HARGA_SAHAM
Histogram
20
Frequency
15
10
5
0
-2
-1
0
1
2
3
4
Regression Standardized Residual
Universitas Sumatera Utara
Observed Cum Prob
0.0
0.2
0.4
0.6
0.8
1.0
0.0
borP muC detcepxE
0.2
0.4
0.6
0.8
1.0
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N
Normal Parameters(a,b)
Most Extreme
Differences
Mean
Std. Deviation
Absolute
Positive
Negative
Kolmogorov-Smirnov Z
Asymp. Sig. (2-tailed)
36
.0000000
1.46544724
.268
.268
-.143
1.606
.11
a Test distribution is Normal.
b Calculated from data.
Universitas Sumatera Utara
Uji Heterokedastisitas
Regression Standardized Predicted Value
-3
-2
-1
0
1
2
laudiseR dezitnedutS noissergeR
-6
-4
-2
0
2
4
Scatterplot
Dependent Variable: PERUBAHAN_HARGA_SAHAM
Uji Autokorelasi
Model Summary(b)
Model
1
R
.584(a)
R Square
Adjusted R
Square
Std. Error of
the Estimate
.341
.301
1.50920
DurbinWatson
1.782
a Predictors: (Constant), PERUBAHAN_ARUS_KAS_OPERASI,
PERUBAHAN_LABA_AKUNTANSI
b Dependent Variable: PERUBAHAN_HARGA_SAHAM
Universitas Sumatera Utara
Uji Multikolinearitas
Coefficients(a)
Model
1
(Constant)
PERUBAHAN_LABA_AKU
NTANSI
PERUBAHAN_ARUS_KA
S_OPERASI
Unstandardized
Coefficients
Std.
B
Error
.631
.257
Standardized
Coefficients
T
Collinearity
Statistics
Sig.
Beta
Tolerance
2.454
.020
.000
.000
-.061
-.432
.668
.987
1.013
1.271
.308
.588
4.133
.000
.987
1.013
a Dependent Variable: PERUBAHAN_HARGA_SAHAM
Uji Koefisien Determinasi
Model Summary(b)
Model
1
R
R Square
.584(a)
.341
Adjusted R
Square
Std. Error of the
Estimate
.301
1.50920
a Predictors: (Constant), PERUBAHAN_ARUS_KAS_OPERASI,
PERUBAHAN_LABA_AKUNTANSI
b Dependent Variable: PERUBAHAN_HARGA_SAHAM
Uji Signifikan Simultan ( Uji f )
ANOVA(b)
Model
1
Sum of
Squares
Mean
Square
Df
Regression
38.917
2
19.458
Residual
75.164
33
2.278
114.080
35
Total
VIF
F
Sig.
8.543
.001(a)
a Predictors: (Constant), PERUBAHAN_ARUS_KAS_OPERASI,
PERUBAHAN_LABA_AKUNTANSI
b Dependent Variable: PERUBAHAN_HARGA_SAHAM
Universitas Sumatera Utara
Uji Signifikan Parsial ( Uji t )
Coefficients(a)
Unstandardized
Coefficients
Model
B
1
(Constant)
PERUBAHAN_LABA_AKU
NTANSI
PERUBAHAN_ARUS_KAS
_OPERASI
Standardized
Coefficients
.631
Std. Error
.257
.000
.000
1.271
.308
Beta
t
2.454
Sig.
.020
-.061
-.432
.668
.588
4.133
.000
a Dependent Variable: PERUBAHAN_HARGA_SAHAM
Universitas Sumatera Utara