Pengaruh Faktor Finansial Perusahaan Terhadap Indeks Perataan Laba Pada Perusahaan Properti, Real Estate, Dan Konstruksi Bangunan Yang Terdaftar Di Bursa Efek Indonesia

LAMPIRAN
Lampiran 1
DAFTAR SAMPEL PENELITIAN

No Kode Efek
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67

68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83

ADHI
APLN
ASRI

BAPA
BCIP
BEST
BIPP
BKDP
BKSL
BSDE
COWL
CTRA
CTRP
CTRS
DART
DGIK
DILD
DUTI
ELTY
EMDE
FMII
GAMA
GMTD

GPRA
GWSA
JRPT
KIJA
LAMI
LCGP
LPCK
LPKR
MDLN

Nama Perusahaan
Adhi Karya (Persero) Tbk.
Agung Podomoro Land Tbk.
Alam Sutera Realty Tbk.
Bekasi Asri Pemula Tbk.
Bumi Citra Permai Tbk.
Bekasi Fajar Industrial Estate
Bhuwanatala Indah Permai Tbk.
Bukit Darmo Property Tbk.
Sentul City Tbk.

Bumi Serpong Damai Tbk.
Cowell Development Tbk.
Ciputra Development Tbk.
Ciputra Property Tbk.
Ciputra Surya Tbk.
Duta Anggada Realty Tbk.
Nusa Konstruksi Enjiniring Tbk.
Intiland Development Tbk.
Duta Pratiwi Tbk.
Bakrieland Development Tbk.
Megapolitan Developments Tbk.
Fortune Mate Indonesia Tbk.
Gading Development Tbk.
Gowa makassar Tourism Development Tbk.
Perdana Gapuraprima Tbk.
Greenwood Sejahtera Tbk.
Jaya Real Property Tbk.
Kawasan Industri Jababeka Tbk.
Lamicitra Nusantara Tbk.
Eureka Prima Jakarta Tbk.

Lippo Cikarang Tbk.
Lippo Karawaci Tbk.
Modernland Realty Ltd. Tbk.

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84
85
86
87
88
89
90
91
92
93
94
95
96

97
98
99
100
101
102

MKPI
MTLA
MTSM
NIRO
MORE
PLIN
PTPP
PUDP
PWON
RBMS
RDTX
RODA
SCBD

SMDM
SMRA
SSIA
TOTL
WIKA
WSKT

Metropolitan Kentjana Tbk.
Metropolitan Land Tbk.
Metro Realty Tbk.
Nirvana Development Tbk.
Indonesia Prima Property Tbk.
Plaza Indonesia Realty Tbk.
PP (Persero) Tbk.
Pudjiadi Prestige Tbk.
Pakuwon Jati Tbk.
Ristia Bintang Mahkotasejati Tbk.
Roda Vivatex Tbk.
Pikko Land Development Tbk.
Danayasa Arthatama Tbk.

Suryamas Dutamakmur Tbk.
Summarecon Agung Tbk.
Surya Semesta Internusa Tbk.
Total Bangun Persada Tbk.
Wijaya Karya (Persero) Tbk.
Waskita Karya (Persero) Tbk.

Sumber : www.idx.com (data diolah 2014)

Lampiran 2
Ukuran Perusahaan, NPM, Profitabilitas, Financial Leverage, dan Perataan
LabaPada Sektor Properti, Real Estate, Dan Konstruksi Bangunan di Bursa
Efek Indonesia Tahun 2013

No

1
2
3
4

5
6
7
8
9
10
11
12
13

Kode
Efek

Ukuran
Perusahaan
(Rupiah)

ADHI
APLN
ASRI

BAPA
BCIP
BEST
BIPP
BKDP
BKSL
BSDE
COWL
CTRA
CTRP

9.720.961.764.422
19.679.908.990.000
14.428.082.567.000
175.635.233.972
432.216.712.637
3.360.272.281.414
561.406.598.837
845.487.178.846
10.665.713.361.698

22.572.159.491.478
1.944.913.754.306
20.114.871.381.857
7.653.881.472.162

Net
Profit
Magin
(Tahun
2013)
0,042
0,190
0,241
0,125
0,182
0,563
1,753
-5,194
0,629
0,506
0,147
0,278
0,305

Profitabilitas
(Tahun
2013)

Financial
Leverage
(Tahun
2013)

Perataan
Laba
(Indeks
Eckel)

0,042
0,047
0,062
0,029
0,076
0,222
0,185
-0,070
0,057
0,129
0,025
0,070
0,058

5,278
1,729
1,706
0,899
0,918
0,357
0,292
0,431
0,550
0,683
0,645
1,060
0,674

2,31
0,56
0,86
0,59
1,93
1,53
6,41
-2,08
2,06
1,50
1,22
1,22
0,79
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14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51

CTRS
DART
DGIK
DILD
DUTI
ELTY
EMDE
FMII
GAMA
GMTD
GPRA
GWSA
JRPT
KIJA
LAMI
LCGP
LPCK
LPKR
MDLN
MKPI
MTLA
MTSM
NIRO
MORE
PLIN
PTPP
PUDP
PWON
RBMS
RDTX
RODA
SCBD
SMDM
SMRA
SSIA
TOTL
WIKA
WSKT

5.770.169.834.673
4.768.449.638.000
2.100.802.668.869
7.526.470.401.005
473.596.509.696
12.301.124.419.066
938.536.950.089
429.979.371.877
1.290.583.599.639
1.307.846.871.186
1.332.646.538.409
2.045.701.784.445
6.163.177.866.000
8.255.167.231.158
612.074.767.000
1.652.514.522.490
854.166.345.345
31.300.362.430.266
9.647.813.079.565
2.838.815.438.871
2.834.484.171.000
98.129.812.821
2.955.009.137.912
822.190.160.767
4.126.804.890.000
12.415.669.401.062
366.625.848.156
9.298.245.408.000
158.997.539.543
1.549.674.922.146
2.750.856.730.771
5.550.429.288.000
2.950.314.446.000
13.659.136.825.000
5.814.435.113.331
2.226.418.477.000
12.594.962.700.000
8.788.303.237.620

0,327
0,218
0,045
0,218
0,472
-0,070
0,151
-0,157
0,170
0,305
2,057
1,571
0,415
0,038
0,439
0,000
0,445
0,239
1,409
0,366
0,282
0,000
0,027
-0,095
0,024
0,036
0,278
0,375
-0,681
0,474
0,589
0,642
0,080
0,268
0,163
0,093
0,053
0,038

0,072
0,038
0,031
0,044
0,101
-0,019
0,036
-0,019
0,016
0,070
0,080
0,071
0,089
0,013
0,089
0,000
0,153
0,051
0,254
0,129
0,085
0,000
0,002
-0,029
0,008
0,034
0,072
0,122
-0,088
0,128
0,137
0,316
0,009
0,080
0,128
0,096
0,050
0,042

1,312
0,629
0,981
0,837
0,236
0,717
0,708
0,517
0,236
2,242
0,664
0,140
1,297
0,972
0,707
0,017
1,119
1,208
1,063
0,480
0,606
0,188
0,597
0,528
0,911
5,256
0,323
1,266
0,244
0,351
0,598
0,292
0,376
1,933
1,226
1,718
2,903
2,687

1,67
1,37
5,11
1,79
1,48
6,55
2,76
4,79
2,12
1,38
2,33
0,64
1,19
1,11
1,23
-4,18
1,95
1,38
2,40
0,70
0,93
3,10
1,09
6,08
2,97
0,67
3,88
1,43
3,26
1,73
1,67
1,78
1,56
1,76
1,96
1,38
1,08
2,62

Sumber : www.idx.com (data diolah 2014)

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Lampiran 3
HASIL OLAHAN SPSS SEBELUM OUTLIER
A. Uji Normalitas (Sebelum Outlier)

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One-Sample Kolmogorov-Smirnov Test
Unstandardi
zed Residual
N
Normal Parametersa,b
Most Extreme
Differences

Mean
Std. Deviation
Absolute
Positive
Negative

Kolmogorov-Smirnov Z
Asymp. Sig. (2-tailed)

51
.0000000
1.66025979
.182
.156
-.182
1.301
.068

a. Test distribution is Normal.
b. Calculated from data.

B. Uji Heteroskedastisitas (Sebelum Outlier)

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Lampiran 4
HASIL OLAHAN SPSS SESUDAH OUTLIER
A. Uji Normalitas (Sesudah Outlier)

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One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual

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N
Normal Parameters

42
a,b

Mean
Std. Deviation

Most Extreme Differences

.0000000
1.04374561

Absolute

.109

Positive

.109

Negative

-.081

Kolmogorov-Smirnov Z

.705

Asymp. Sig. (2-tailed)

.703

a. Test distribution is Normal.
b. Calculated from data.

B. Uji Heteroskedastisitas (Sesudah Outlier)

C. Uji Autokorelasi (Sesudah Outlier)
Runs Test

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Unstandardized
Residual
a

Test Value

-.13972

Cases < Test Value

21

Cases >= Test Value

21

Total Cases

42

Number of Runs

24

Z

.469

Asymp. Sig. (2-tailed)

.639

a. Median

D. Uji Multikolinearitas (Sesudah Outlier)
Coefficientsa
Collinearity Statistics
Tolerance
VIF

Model
1 (Constant)

UkuranPerusahaan
NPM
Profitabilitas
FinancialLeverage
a. Dependent Variable: PerataanLaba

.788
.707
.705
.777

1.270
1.414
1.419
1.288

1. Uji Signifikansi Simultan (Uji F)
ANOVAb
Model
1

Sum of Squares

df

Mean Square

Regression

16.752

4

4.188

Residual

44.666

37

1.207

Total

61.418

41

F
3.469

Sig.
.017a

a. Predictors: (Constant), FinancialLeverage, Profitabilitas, UkuranPerusahaan, NPM
b. Dependent Variable: PerataanLaba

2. Uji Signifikansi Parsial (Uji t)
Coefficientsa

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Model

1

(Constant)

Unstandardized
Coefficients
Std.
B
Error
2.881
.353

UkuranPerusahaan

-5.431E14
NPM
-.453
Profitabilitas
-6.283
FinancialLeverage
-.160
a. Dependent Variable: PerataanLaba

Standardi
zed
Coefficien
ts
Beta

T
8.160

Sig.
.000

Collinearity
Statistics
Toleran
ce
VIF

.000

-.256

-1.621

.114

.788

1.270

.487
3.668
.298

-.155
-.286
-.085

-.930
-1.713
-.536

.358
.095
.595

.707
.705
.777

1.414
1.419
1.288

3. Koefisiean Determinan (R2)
Model Summaryb
Model
R
1

.522a

R Square
.273

Adjusted R
Square

Std. Error of the
Estimate

.194

1.09872

a. Predictors: (Constant), FinancialLeverage, Profitabilitas,
UkuranPerusahaan, NPM
b. Dependent Variable: PerataanLaba

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