Governance, Profitabilitas dan Leverage terhadap Praktek Manajemen
70
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LAMPIRAN 1:
DATA
MEKANISME CORPORATE GOVERNANCE
Tahun 2012 NO NAMA KODE KOM
INDP JML KDK KKA KM JMLH SHM INST TOT SHM KI
1 3 0,333
20 PT. Metropolitan Kentjana Tbk. MKPI
15 PT. Jakarta Setiabudi Internasional Tbk. JSPT
2 5 0,400 1 2.260.656.975 2.318.736.000 0,975
16 PT. Jaya Real Property Tbk. JRPT
2 5 0,400 1 2.088.815.000 2.640.000.000 0,791
17 PT. Lamicitra Nusantara Tbk. LAMI
1 3 0,333
1 1 0,01% 1.066.687.992 1.148.418.000 0,929
18 PT. Megapolitan Development Tbk. EMDE
1 3 0,333 1 2.407.358.320 3.350.000.000 0,719
19 PT. Metro Reality Tbk. MTSM
2 4 0,500 1 188.474.724 232.848.000 0,809
7 22 0.318
14 PT. Indonesia Prima Property Tbk. OMRE
1 1 2,84% 764.849.808 948.194.000 0,807
21 PT. Modernland Reality Ltd Tbk. MDLN
2 5 0,400 1 2.579.263.953 6.266.533.661 0,412
22 PT. Pudjiadi Prestige Tbk. PUDP
1 3 0,333
1 1 4,89% 183.674.040 308.000.000 0,596
23 PT. Sentul City Tbk. BKSL
3 7 0,429 1 15.179.053.296 31.396.905.010 0,483
24 PT. Summarecon Agung Tbk. SMRA
2 4 0,500
1 1 0,28% 3.016.568.974 7.213.390.840 0,418
3 6 0,500 1 1.578.072.500 1.745.000.000 0,904
1 1 7,35% 1.666.799.500 3.544.211.291 0,470
1 1 3,10% 13.743.780.000 20.500.900.000 0,670
2 5 0,400 1 3.452.876.996 5.960.163.500 0,579
2 PT. Bekasi Asri Pemula Tbk. BAPA
1 3 0,333 1 462.738.500 661.784.520 0,699
3 PT. Bekasi Fajar Industrial Estate Tbk. BEST
1 3 0,333
1 1 0,07% 6.993.000.000 9.361.707.250 0,747
4 PT. Bhuwantala Indah Permai Tbk. BIPP
1 3 0,333 1 1.040.147.937 3.543.996.349 0,293
5 PT. Ciputra Development Tbk. CTRA
2 5 0,400
1 1 0,20% 5.755.455.976 15.165.815.994 0,380
6 PT. Ciputra Property Tbk. CTRP
7 PT Ciputra Surya Tbk. CTRS
1 PT. Agung Podomoro Land Tbk. APLN
2 4 0,500 1 1.239.953.440 1.978.864.834 0,627
8 PT. Cowell Development Tbk. COWL
1 3 0,333 1 4.614.951.743 4.871.214.021 0,947
9 PT. Danayasa Arthatama Tbk. SCBD
1 4 0,250 1 2.737.748.506 3.322.092.000 0,824
10 PT. Duta Anggada Reality Tbk. DART
1 3 0,333 1 2.816.813.812 3.141.390.962 0,897
11 PT. Duta Pertiwi Tbk. DUTI
2 6 0,333 1 1.638.372.333 1.850.000.000 0,886
12 PT. Fortune Mate Indonesia Tbk. FMII
1 3 0,333 1 2.391.000.000 2.721.000.000 0,879
13 PT. Global Land Development Tbk. KPIG
1 3 0,333
Tahun 2011 NO NAMA KODE KOM
INDP JML KDK KKA KM JMLH SHM
2 5 0,400 1 9.821.166.012 39.919.772.265 0,246
17 PT. Perdana Gapuraprima Tbk. GPRA
5 7 0,714
1 1 0,00% 4.126.619.908 22.981.460.119 0,180
14 PT. Metro Reality Tbk. MTSM
2 4 0,500 1 188.474.724 232.848.000 0,809
15 PT. Modernland Reality Ltd Tbk. MDLN
2 4 0,500 1 1.718.196.527 3.056.845.688 0,562
16 PT. Pakuwon Jati Tbk. PWON
2 3 0,667
1 1 0,03% 10.203.410.700 12.039.900.600 0,847
1 3 0,333 1 2.222.653.507 3.207.491.502 0,693
1 3 0,333 1 0,01% 1.066.687.992 1.148.418.000 0,929
18 PT. Pudjiadi Prestige Tbk. PUDP
1 3 0,333 1 4,89% 166.976.400 280.000.000 0,596
19 PT. Ristia Bintang Mahkota Sejati Tbk. RBMS
1 3 0,333
1 1 45,31% 79.000.000 326.722.500 0,242
20 PT. Summarecon Agung Tbk. SMRA
2 4 0,500
1 1 0,30% 2.602.993.614 6.873.140.840 0,379
21 PT. Surya Semesta Internusa Tbk. SSIA
2 5 0,400 1 1.805.513.988 4.705.249.440 0,384
13 PT. Lippo Karawaci Tbk. LPKR
12 PT. Lamicitra Nusantara Tbk. LAMI
2 PT. Bekasi Asri Pemula Tbk. BAPA
6 PT. Danayasa Arthatama Tbk. SCBD
1 3 0,333
1 1 0,00% 499.995.000 650.000.020 0,769
3 PT. Bintang Mitra Semestaraya Tbk. BMSR
1 3 0,333
1 1 0,32% 960.349.832 1.159.200.000 0,828
4 PT. Bumi Serpong Damai Tbk. BSDE
3 8 0,375 1 12.925.596.950 17.496.996.592 0,739
5 PT. Ciputra Property Tbk. CTRP
2 5 0,400 1 3.452.876.996 5.960.163.500 0,579
1 3 0,333 1 2.737.748.506 3.322.092.000 0,824
1 PT. Bakrieland Development Tbk. ELTY
7 PT. Duta Anggada Reality Tbk. DART
1 3 0,333 1 2.498.827.064 2.861.390.962 0,873
8 PT. Duta Pertiwi Tbk. DUTI
2 6 0,333 1 1.578.272.333 1.850.000.000 0,853
9 PT. Fortune Mate Indonesia Tbk. FMII
1 3 0,333 2.391.000.000 2.721.000.000 0,879
10 PT. Intiland Development Tbk. DILD
2 6 0,333
1 1 0,00% 5.140.214.238 10.365.853.610 0,496
11 PT. Jaya Real Property Tbk. JRPT
2 5 0,400 1 2.088.815.000 2.640.000.000 0,791
Tahun 2010 NO NAMA KODE KOM
INDP JML KDK KKA KM JMLH SHM
1 2 0,500
1 2 0,500 1 71.757.187 82.500.000 0,870
1 3 0,333 1 0,01% 1.066.687.992 1.148.418.000 0,929
15 PT. Lippo Karawaci Tbk. LPKR
6 8 0,750 1 4.046.527.187 21.627.689.619 0,187
16 PT. Metro Reality Tbk. MTSM
2 4 0,500 1 47.118.681 58.212.000 0,809
17 PT. Metropolitan Kentjana Tbk. MKPI
7 22 0,318 1 783.229.308 948.194.000 0,826
18 PT. Modernland Reality Ltd Tbk. MDLN
2 6 0,333 1 1.992.027.152 3.056.919.688 0,652
19 PT. Panca Wiratama Sakti Tbk. PWSI
20 PT. Perdana Gapuraprima Tbk. GPRA
1 1 0,10% 632.887.312 1.407.500.000 0,450
2 5 0,400 1 2.159.017.007 3.207.491.502 0,673
21 PT. Pudjiadi & Sons Tbk. PNSE
1 3 0,333 104.732.426 129.725.771 0,807
22 PT. Pudjiadi Prestige Tbk. PUDP
1 3 0,333 1 4,89% 166.976.400 280.000.000 0,596
23 PT. Sentul City Tbk. BKSL
2 5 0,400 18.141.452.092 28.542.905.010 0,636
24 PT. Summarecon Agung Tbk. SMRA
2 5 0,400
1 1 0,30% 2.642.204.614 6.873.140.840 0,384
14 PT. Lamicitra Nusantara Tbk. LAMI
1 3 0,333
1 1 0,00% 500.005.000 650.000.020 0,769
1 3 0,333 1 2.505.902.064 2.861.390.962 0,876
2 PT. Bukit Darmo Property Tbk. BKDP
2 4 0,500
1 1 8,78% 2.600.000.000 6.830.992.252 0,381
3 PT. Bumi Serpong Damai Tbk. BSDE
3 7 0,429 1 12.925.596.950 17.496.996.592 0,739
4 PT Ciputra Surya Tbk. CTRS
2 4 0,500 1 1.239.953.440 1.978.864.834 0,627
5 PT. Danayasa Arthatama Tbk. SCBD
1 3 0,333 2.737.748.506 3.322.092.000 0,824
6 PT. Duta Anggada Reality Tbk. DART
7 PT. Duta Pertiwi Tbk. DUTI
1 PT. Bekasi Asri Pemula Tbk. BAPA
2 5 0,400 1 1.578.272.333 1.850.000.000 0,853
8 PT. Fortune Mate Indonesia Tbk. FMII
1 3 0,333 2.391.000.000 2.721.000.000 0,879
9 PT. Global Land Development Tbk. KPIG
1 3 0,333 1 2.060.541.373 3.525.889.500 0,584
10 PT. Gowa Makassar Tourism Development Tbk. GMTD
4 10 0,400 66.000.000 101.538.000 0,650
11 PT. Indonesia Prima Property Tbk. OMRE
3 6 0,500 1 1.578.072.500 1.745.000.000 0,904
12 PT. Jakarta Setiabudi Internasional Tbk. JSPT
2 5 0,400 1 2.203.273.475 2.318.736.000 0,950
13 PT. Laguna Cipta Griya Tbk. LCGP
NO NAMA KODE KOM
INDP JML KDK KKA KM JMLH SHM
25 PT. Surya Semesta Internusa Tbk. SSIA
2 5 0,400
1 1 0,22% 617.891.872 1.176.312.360 0,525
26 PT. Suryainti Permata Tbk. SIIP
2 4 0,500 1 3.239.010.568 4.206.964.252 0,770
Tahun 2009 NO NAMA KODE KOM
INDP JML KDK KKA KM JMLH SHM
2 6 0,333 1 7.086.621.262 19.916.074.473 0,356
7 8 0,875 4.875.000.000 17.302.151.695 0,282
1 1 0,00% 2.689.439.655 3.109.756.083 0,865
15 PT. Jakarta Setiabudi Internasional Tbk. JSPT
2 5 0,400 1 2.200.587.975 2.318.736.000 0,949
16 PT. Jaya Real Property Tbk. JRPT
2 5 0,400 1 0,00% 2.088.815.000 2.678.518.000 0,780
17 PT. Lamicitra Nusantara Tbk. LAMI
1 3 0,333 1 0,01% 1.066.687.992 1.148.418.000 0,929
18 PT. Lippo Cikarang Tbk. LPCK
3 5 0,600 339.188.000 696.000.000 0,487
19 PT. Lippo Karawaci Tbk. LPKR
20 PT. Metro Reality Tbk. MTSM
14 PT. Intiland Development Tbk. DILD
2 4 0,500 1 47.118.681 58.212.000 0,809
21 PT. Modernland Reality Ltd Tbk. MDLN
2 4 0,500 1 1.759.916.027 3.056.845.688 0,576
22 PT. Pakuwon Jati Tbk. PWON
1 3 0,333
1 1 0,03% 8.280.087.710 10.033.250.500 0,825
23 PT. Panca Wiratama Sakti Tbk. PWSI
1 2 0,500 71.757.187 82.500.000 0,870
24 PT. Perdana Gapuraprima Tbk. GPRA
2 5 0,400 1 2.718.097.007 3.207.489.870 0,847
1 6 0,167
1 3 0,333 1 2.642.277.500 3.525.889.500 0,749
2 PT. Bhuwantala Indah Permai Tbk. BIPP
2 4 0,500 1 1.239.953.440 1.978.864.834 0,627
2 4 0,500 1 613.702.500 1.638.218.259 0,375
3 PT. Bintang Mitra Semestaraya Tbk. BMSR
1 2 0,500
1 1 0,32% 960.349.832 1.159.200.000 0,828
4 PT. Bukit Darmo Property Tbk. BKDP
2 4 0,500
1 1 9,96% 2.600.000.000 6.024.494.970 0,432
5 PT. Bumi Serpong Damai Tbk. BSDE
3 7 0,429 9.842.060.870 10.935.622.870 0,900
6 PT Ciputra Surya Tbk. CTRS
7 PT. Citra Kebun Raya Agri Tbk. CKRA
1 PT. Bakrieland Development Tbk. ELTY
1 3 0,333 4.804.638.749 5.056.800.000 0,950
8 PT. Cowell Development Tbk. COWL
1 2 0,500 499.000.000 754.375.900 0,661
9 PT. Danayasa Arthatama Tbk. SCBD
1 3 0,333 2.737.748.506 3.322.092.000 0,824
10 PT. Duta Anggada Reality Tbk. DART
2 4 0,500 1 2.505.902.064 2.861.390.962 0,876
11 PT. Duta Pertiwi Tbk. DUTI
3 6 0,500 1 1.584.579.333 1.850.000.000 0,857
12 PT. Fortune Mate Indonesia Tbk. FMII
1 3 0,333 1.270.000.000 1.600.000.000 0,794
13 PT. Global Land Development Tbk. KPIG
NO NAMA KODE KOM
INDP JML KDK KKA KM JMLH SHM
25 PT. Pudjiadi & Sons Tbk. PNSE
1 3 0,333 104.732.426 129.725.771 0,807
26 PT. Pudjiadi Prestige Tbk. PUDP
1 3 0,333 1 4,89% 165.978.400 280.000.000 0,593
27 PT. Sentul City Tbk. BKSL
2 4 0,500 4.403.480.670 10.017.008.598 0,440
28 PT. Summarecon Agung Tbk. SMRA
2 6 0,333
1 1 0,32% 2.093.868.024 6.436.800.638 0,325
29 PT. Surya Semesta Internusa Tbk. SSIA
2 5 0,400
1 1 0,22% 728.666.872 1.176.312.360 0,619
30 PT. Suryainti Permata Tbk. SIIP
1 4 0,250 1 3.239.010.568 4.206.964.252 0,770
LAMPIRAN 2: DATA MANAJEMEN LABA
LANGKAH (1) MENCARI DA TAHUN 2012 NO KODE NI CFO TAC REV REV-1 PPE TA-1 REC REC-1 ΔREV ΔREC
1 APLN 841.290.753.000 1.212.098.318.000 -370.807.565.000 4.689.429.510.000 3.824.099.116.000 865.330.394.000 1.853.091.719.000 10.787.265.542.000 1.762.996.645.000 1.149.611.568.000 613.385.077.000
2 BAPA 4.488.128.775 3.036.496.328 1.451.632.447 25.179.996.061 30.644.388.574 -5.464.392.513 694.434.131 148.084.624.723 39.247.283.617 38.023.029.533 1.224.254.084
2 BEST 470.357.197.085 590.455.734.781 -120.098.537.696 96.5113.274.649 475.956.741.240 489.156.533.409 75.972.890.870 1.643.945.423.275 9.224.246.609 10.411.038.116 -1.186.791.507
4 BIPP -15.132.023.671 586.409.564 -15.718.433.235 3.0129.322.906 25.431.706.095 4.697.616.811 4.744.472.154 197.342.817.672 5.423.208.530 9.389.124.512 -3.965.915.982
5 CTRA 849.382.875.816 1.728.003.003.225 -878.620.127.409 3.322.669.123.181 2.178.331.003.289 1.144.338.119.892 1.240.096.106.293 1.1524.866.822.316 611.780.396.964 324.816.087.013 286.964.309.951
6 CTRP 319.151.767.553 476.534.148.682 -157.382.381.129 826.474.506.998 439.841.775.753 386.632.731.245 645.981.008.354 4.314.646.971.261 189.844.860.470 30.786.451.389 159.058.409.081
7 CTRS 273.913.555.964 632.112.158.786 -358.198.602.822 1.048.459.429.865 804.768.631.805 243.690.798.060 379.078.685.538 3.529.028.283.751 159.941.975.569 121.214.425.514 38.727.550.055
8 COWL 69.675.152.924 87.968.447.755 -18.293.294.831 311.479.199.666 181.227.641.077 130.251.558.589 341.869.786.547 385.681.565.146 79.838.696.771 881.486.712 78.957.210.059
9 SCBD 69.466.498.000 262.729.854.000 -193.263.356.000 684.916.111.000 688.935.681.000 -4.019.570.000 543.181.920.000 3.478.445.408.000 27.245.751.000 40.259.202.000 -13.013.451.000
10 DART 180.828.252.000 90.161.315.000 90.666.937.000 845.718.621.000 418.674.256.293 427.044.364.707 16.097.1395.000 4.103.893.859.060 23.046.669.000 16.201.202.234 6.845.466.766
11 DUTI 613.327.842.111 613.665.489.784 -337.647.673 156.917.691.981 1.117.683.055.738 451.493.858.243 180.139.377.590 5.188.186.444.790 34.044.887.368 32.071.240.572 1.973.646.796
12 FMII 969.288.096 27.153.751.005 -26.184.462.909 37.314.237.000 23.782.855.500 13.531.381.500 47.153.319.273 351.807.802.149 5.596.718.026 8.693.902.654 -3.097.184.628
13 KPIG 146.022.412.919 109.645.484.665 36.376.928.254 409.022.943.610 80.956.007.412 328.066.936.198 467.221.864.485 1.948.666.123.846 146.167.865.322 129.454.746.075 167.13.119.247
14 MORE 39.913.140.905 3.289.0341.810 7.022.799.095 297.872.638.598 356.344.278.906 -58.471.640.308 127.609.293.965 738.221.345.249 29.790.910.751 17.065.912.637 12.724.998.114
15 JSPT 235.234.485.314 269.058.256.514 -33.823.771.200 1.206.664.891.893 1.073.202.212.258 133.462.679.635 638.897.559.622 2.873.491.878.145 197.421.607.410 202.248.577.331 -4.826.969.921
16 JRPT 427.924.997.000 283.290.266.000 144.634.731.000 1.101.821.376.000 89.317.0154.000 208.651.222.000 32.382.005.000 4.084.414.957.000 14.644.395.000 19.986.209.000 -5.341.814.000
17 LAMI 42.110.956.000 21.483.746.000 2.0627.210.000 132.245.488.000 159.633.209.000 -27.387.721.000 65.034.642.000 591.979.523.000 6.572.283.000 6.183.609.000 388.674.000
18 EMDE 4.172.791.951 -9.972.687.682 14.145.479.633 109.022.049.506 99.585.429.829 9.436.619.677 32.032.829.298 920.627.561.553 124.769.075.905 105.352.113.411 19.416.962.494
19 MTSM 4.162.706.957 7.117.439.767 -2.954.732.810 23.082.164.615 24.859.280.733 -1.777.116.118 15.227.851.291 122.140.554.026 1.786.915.192 2.003.035.193 -216.120.001
20 MKPI 363.050.255.701 475.156.566.132 -112.106.310.431 888.505.551.111 826.143.531.266 62.362.019.845 1.678.293.782.993 2.138.597.313.933 42.155.709.404 43.073.862.123 -918.152.719
21 MDLN 260.474.880.599 132.340.141.358 128.134.739.241 1.057.768.000.026 504.637.348.122 553.130.651.904 421.303.042.800 24.103.99.588.075 434.003.517.134 290.237.685.808 143.765.831.326
22 PUDP 21.137.976.004 11.529.139.195 9.608.836.809 96.306.259.327 88.907.302.567 7.398.956.760 111.020.522.721 340.747.940.166 17.628.359.287 15.294.510.269 2.333.849.018
23 BKSL 220.926.021.026 437.469.854.535 -216.543.833.509 622.705.425.776 457.832.705.353 164.872.720.423 126.264.749.747 5.290.382.916.872 465.909.313.424 310.059.200.733 155.850.112.691
24 SMRA 792.085.965.000 1.309.508.416.000 -517.422.451.000 3463.163.272.000 2.359.330.713.000 1.103.832.559.000 282.418.026.000 8.099.174.681.000 130.672.007.000 74.517.690.000 56.154.317.000
- 0,0344 0,000000000000093 0,0802 0,1718 0,0234 -0,011 -0,000280270 -0,003263917 -0,014544187 -0,0198 0,0198
- 0,0731 0,000000000000608 0,2976 0,0462 0,2983 -0,011 -0,003579267 -0,000878061 -0,015457329 -0,0576 0,0576
- 0,0797 0,000000000005067 0,0238 0,0240 0,0439 -0,011 -0,000526811 -0,000456794 -0,011983605 -0,0677 0,0677
- 0,0762 0,000000000000087 0,0993 0,1076 0,0744 -0,011 -0,000892721 -0,002044434 -0,013937154 -0,0623 0,0623
- 0,0365 0,000000000000232 0,0896 0,1497 0,0527 -0,011 -0,000632935 -0,002844645 -0,014477580 -0,0220 0,0220
- 0,1015 0,000000000000283 0,0691 0,1074 0,0581 -0,011 -0,000696951 -0,002040929 -0,013737879 -0,0878 0,0878
- 0,0474 0,000000000002593 0,3377 0,8864 0,1330 -0,011 -0,001595960 -0,016841681 -0,029437641 -0,0180 0,0180
- 0,0556 0,000000000000287 -0,0012 0,1562 0,0026 -0,011 -0,000031027 -0,002966974 -0,013998001 -0,0416 0,0416
- 0,0001 0,000000000000193 0,0870 0,0347 0,0866 -0,011 -0,001039716 -0,000659700 -0,012699417 0,0126 0,0126
- 0,0744 0,000000000002842 0,0385 0,1340 0,0473 -0,011 -0,000567193 -0,002546598 -0,014113791 -0,0603 0,0603
- 0,0118 0,000000000000348 0,0464 0,2223 0.,0481 -0,011 -0,000577512 -0,004224496 -0,015802007 0,0040 0,0040
- 0,0242 0,000000000008187 -0,0145 0,1247 -0,0128 -0,011 0,000153364 -0,002368822 -0,013215458 -0,0110 0,0110
- 0,0524 0,000000000000468 0,0292 0,7848 0,0296 -0,011 -0,000355075 -0,014910512 -0,026265587 -0,0262 0,0262
- 0,0409 0,000000000000189 0,0312 0,0239 0,0017 -0,011 -0,000020466 -0,000453470 -0,011473936 -0,0295 0,0295
- 0,0639 0,000000000000123 0,1363 0,0349 0,1294 -0,011 -0,001552274 -0,000662530 -0,013214804 -0,0507 0,0507
23 BKSL
22 PUDP 0,0282 0,000000000002935 0,0217 0,3258 0,0149 -0,011 -0,000178376 -0,006190470 -0,017368846 0,0456 0,0456
21 MDLN 0,0532 0,000000000000415 0,2295 0,1748 0,1698 -0,011 -0,002037993 -0,003320926 -0,016358919 0,0695 0,0695
20 MKPI
19 MTSM
18 EMDE 0,0154 0,000000000001086 0,0103 0,0348 -0,0108 -0,011 0,000130090 -0,000661097 -0,011531007 0,0269 0,0269
17 LAMI 0,0348 0,000000000001689 -0,0463 0,1099 -0,0469 -0,011 0,000563055 -0,002087333 -0,012524278 0,0474 0,0474
16 JRPT 0,0354 0,000000000000245 0,0511 0,0079 0,0524 -0,011 -0,000628711 -0,000150636 -0,011779347 0,0472 0,0472
15 JSPT
14 OMRE 0,0095 0,000000000001355 -0,0792 0,1729 -0,0964 -0,011 0,001157322 -0,003284349 -0,013127027 0,0226 0,0226
13 KPIG 0,0187 0,000000000000513 0,1684 0,2398 0,1598 -0,011 -0,001917335 -0,004555534 -0,017472869 0,0361 0,0361
11 DUTI
12 FMII
10 DART 0,0221 0,000000000000244 0,1041 0,0392 0,1024 -0,011 -0,001228684 -0,000745257 -0,012973941 0,0351 0,0351
9 SCBD
8 COWL
7 CTRS
6 CTRP
5 CTRA
4 BIPP
3 BEST
2 BAPA 0,0098 0,000000000006753 -0,0369 0,0047 -0,0452 -0,011 0,000542013 -0,000089099 -0,010547087 0,0203 0,0203
1 APLN
LANGKAH (2) MENCARI DA TAHUN 2012 NO KODE TAC/TA-1 β0= -0,011 β1= -0,012 β2= -0,019 (ΔREV-ΔREC)/ TA-1 β0 (1/TA-1) β1 [(ΔREV-ΔREC)/TA-1] β2 (PPE/TA-1) NDA DA DA ABS 1/TA-1 ΔREV/TA-1 PPE/TA-1
24 SMRA
LANGKAH (1) MENCARI DA TAHUN 2011 NO KODE NI CFO TAC REV REV-1 PPE TA-1 REC REC-1 ΔREV ΔREC
1 ELTY 74.749.903.688 -1.268.893.315.704 1.343.643.219.392 2.017.319.021.475 136.755.568.1767 649.763.339.708 5.601.213.500.324 1.7064.195.774.257 1.996.244.967.031 1.734.318.599.673 261.926.367.358
2 BAPA 5.901.252.085 4.399.876.746 1.501.375.339 30.644.388.574 54.492.641.149 -23.848.252.575 671.037.841 136.358.827.789 38.023.029.533 37.506.310.589 516.718.944
3 BMSR -7.162.986.506 59.993.643.271 -67.156.629.777 1.622.695.783.785 1.278.554.902.119 344.140.881.666 12.631.658.960 736.913.618.738 195.626.388.018 252.808.986.600 -57.182.598.582
4 BSDE 1.012.033.822.150 984.957.071.642 27.076.750.508 2.806.339.356.563 2.477.202.549.758 329.136.806.805 486.919.701.181 11.694.747.901.551 86.977.511.335 102.631.798.949 -15.654.287.614
5 CTRP 168.558.779.854 5.056.488.162 163.502.291.692 439.841.775.753 355.667.588.781 84.174.186.972 1.808.561.916.030 3.823.458.770.185 30.786.451.389 24.726.857.757 6.059.593.632
6 SCBD 72.759.761.000 225.302.511.000 -152.542.750.000 688.935.681.000 1,111,782,389,000 -422,846,708,000 625,275,021,000 3,475,736,555,000 40,259,202,000 40,021,843,000 237,359,000
7 DART 63.812.321.829 -32.575.733.569 96.388.055.398 418.674.256.293 348.907.476.419 69.766.779.874 12.827.968.722 2.561.031.438.242 16.201.202.234 15.618.462.911 582.739.323
8 DUTI 422.405.402.492 373.657.602.615 48.747.799.877 1.117.683.055.738 1.007.355.373.926 110.327.681.812 47.007.988.211 4.723.365.274.851 32.071.240.572 44.679.335.626 -12.608.095.054
9 FMII -535.720.802 -5.867.559.475 5.331.838.673 23.782.855.500 11.034.329.400 12.748.526.100 48.877.616.969 347.819.730.887 8.693.902.654 724.425.631 7.969.477.023
10 DILD 147.404.782.398 -226.548.671.029 373.953.453.427 939.161.250.098 842.715.805.156 96.445.444.942 171.634.355.989 4.599.239.260.454 455.201.599.851 563.217.131.112 -108.015.531.261
11 JRPT 346.698.745.000 311.723.404.000 34.975.341.000 893.170.154.000 773.528.772.000 119.641.382.000 5.562.7735.000 3.295.717.307.000 19.986.209.000 21.865.620.000 -1.879.411.000
12 LAMI 54.817.865.000 49.935.271.000 4.882.594.000 159.633.209.000 128.970.729.000 3.066.2480.000 65.898.657.000 604.528.491.000 6.183.609.000 7.694.980.000 -1.511.371.000
13 LPKR 81.4094.348.926 374.527.460.106 439.566.888.820 4.189.580.354.855 3.125.312.604.025 1.064.267.750.830 1.556.124.819.331 16.155.384.919.926 923.556.156.289 803.312.601.818 120.243.554.471
14 MTSM 4.394.564.649 6.865.204.297 -2.470.639.648 24.859.280.733 23.840.347.437 1.018.933.296 18.423.578.164 110.799.166.772 2.003.035.193 1.143.629.155 859.406.038
15 MDLN 92.045.740.181 164.249.328.991 -72.203.588.810 504.637.348.122 261.325.501.687 243.311.846.435 124.683.075.466 2.032.644.356.215 290.237.685.808 289.723.796.463 513.889.345
16 PWON 378.531.447.000 34.623.899.000 32.292.458.000 1.478.104.635.000 1.228.007.783.000 250.096.852.000 1.659.292.063.000 3.937.325.624.000 116.796.118.000 1.238.14.056.000 -7.017.938.000
17 GPRA 44.854.664.733 931.9357.493 35.535.307.240 389.474.167.604 309.333.090.543 80.141.077.061 9.661.748.437 1.184.685.940.567 146.488.294.574 98.276.706.169 48.211.588.405
18 PUDP 21.020.795.835 46.311.045.494 -25.290.249.659 88.907.302.567 58.064.427.706 30.842.874.861 96.209.709.997 285.283.488.950 15.294.510.269 15.167.742.851 126.767.418
19 RBMS -13.960.438.485 659.580.414 -14.620.018.899 15.724.942.574 15.781.552.358 -56.609.784 813.749.765 117.301.086.414 5.161.424.980 4.279.085.882 882.339.098
20 SMRA 388.706.644.000 749.301.225.000 -360.594.581.000 2.359.330.713.000 1695.443.952.000 663.886.761.000 304.426.776.000 6138.640.438.000 74.517.690.000 211.327.429.000 -136.809.739.000
21 SSIA 278.175.325.895 591.509.968.216 -313.334.642.321 2.878.775.284.823 1.690.095.966.013 1.188.679.318.810 482.930.227.067 2.382.641.539.976 645.158.210.422 453.312.900.446 191.845.309.976
- 0,0911 0,000000000001357 0,4670 0,0171 0,5446 -0,011 -0,006535205 -0,000325685 -0,017860890 -0,0733 0,0733
- 0,0439 0,000000000000288 -0,1217 0,1799 -0,1217 -0,011 0,001460700 -0,003418045 -0,012957345 -0,0309 0,0309
11 JRPT 0,0106 0,000000000000303 0,0363 0,0169 0,0369 -0,011 -0,000442468 -0,000320697 -0,011763165 0,0224 0,0224
20 SMRA
19 RBMS
18 PUDP
17 GPRA 0,0300 0,000000000000844 0,0676 0,0082 0,0270 -0,011 -0,000323422 -0,000154955 -0,011478377 0,0415 0,0415
16 PWON 0,0082 0,000000000000254 0,0635 0,4214 0,0653 -0,011 -0,000783623 -0,008007097 -0,019790720 0,0280 0,0280
15 MDLN
14 MTSM
13 LPKR 0,0272 0,000000000000062 0,0659 0,0963 0,0584 -0,011 -0,000701208 -0,001830125 -0,013531333 0,0407 0,0407
12 LAMI 0,0081 0,000000000001654 0,0507 0,1090 0,0532 -0,011 -0,000638657 -0,002071159 -0,013709816 0,0218 0,0218
10 DILD 0,0813 0,000000000000217 0,0210 0,0373 0,0445 -0,011 -0,000533465 -0,000709042 -0,012242506 0,0936 0,0936
9 FMII 0,0153 0,000000000002875 0,0367 0,1405 0,0137 -0,011 -0,000164880 -0,002669989 -0,013834869 0,0292 0,0292
8 DUTI 0,0103 0,000000000000212 0,0234 0,0100 0,0260 -0,011 -0,000312326 -0,000189092 -0,011501418 0,0218 0,0218
7 DART 0,0376 0,000000000000390 0,0272 0,0050 0,0270 -0,011 -0,000324170 -0,000095169 -0,011419339 0,0491 0,0491
6 SCBD
5 CTRP 0,0428 0,000000000000262 0,0220 0,4730 0,0204 -0,011 -0,000245164 -0,008987328 -0,020232492 0,0630 0,0630
4 BSDE 0,0023 0,000000000000086 0,0281 0,0416 0,0295 -0,011 -0,000353791 -0,000791079 -0,012144870 0,0145 0,0145
3 BMSR
2 BAPA 0,0110 0,000000000007334 -0,1749 0,0049 -0,1787 -0,011 0,002144193 -0,000093501 -0,008949308 0,0200 0,0200
1 ELTY 0,0787 0,000000000000059 0,0381 0,3282 0,0227 -0,011 -0,000272737 -0,006236629 -0,017509366 0,0962 0,0962
LANGKAH (2) MENCARI DA TAHUN 2011 NO KODE TAC/TA-1 β0= -0,011 β1= -0,012 β2= -0,019 (ΔREV-ΔREC)/ TA-1 β0 (1/TA-1) β1 [(ΔREV-ΔREC)/TA-1] β2 (PPE/TA-1) NDA DA DA ABS 1/TA-1 ΔREV/TA-1 PPE/TA-1
- 0,0223 0,000000000009025 0,0092 0,1663 0,0014 -0,011 -0,000017277 -0,003159302 -0,014176579 -0,0081 0,0081
- 0,0355 0,000000000000492 0,1197 0,0613 0,1194 -0,011 -0,001433392 -0,001165466 -0,013598858 -0,0219 0,0219
- 0,0886 0,000000000003505 0,1081 0,3372 0,1077 -0,011 -0,001292025 -0,006407607 -0,018699632 -0,0699 0,0699
- 0,1246 0,000000000008525 -0,0005 -0,0069 -0,0080 -0,011 0,000096055 -0,000131808 -0,011035753 -0,1136 0,1136
- 0,0587 0,000000000000163 0,1081 0,0496 0,1304 -0,011 -0,001565226 -0,000942246 -0,013507472 -0,0452 0,0452
- 0,1315 0,000000000000420 0,4989 0,2027 0,4184 -0,011 -0,005020482 -0,003851051 -0,019871533 -0,1116 0,1116
21 SSIA
LANGKAH (1) MENCARI DA TAHUN 2010 NO KODE NI CFO TAC REV REV-1 ΔREV PPE TA-1 REC REC-1 ΔREC
1 BAPA 12.680.878.136 15.498.483.793 -2.817.605.657 54.492.641.149 63.588.845.258 -9.096.204.109 355.862.657 134.883.970.713 37.506.310.589 29.013.984.509 8.492.326.080
2 BKDP -14.712.409.166 -26.951.014.877 12.238.605.711 44.770.782.701 31.173.107.021 13.597.675.680 495.319.917.581 861.240.867.371 92.375.695.452 72.596.982.626 19.778.712.826
3 BSDE 394.403.204.755 759.666.347.857 -365.263.143.102 2.477.202.549.758 1.270.592.451.000 1.206.610.098.758 365.037.962.807 4592.836.482.000 102.631.798.949 11.019.793.000 91.612.005.949
4 CTRS 87.178.005.009 85.395.292.842 1.782.712.167 593.300.319.788 391.451.881.878 201.848.437.910 646.025.466.322 2.268.629.009.246 65.286.752.174 55.436.183.045 9.850.569.129
5 SCBD 76.489.042.000 84.197.060.000 -7.708.018.000 1.111.782.389.000 1.922.056.432.000 -810.274.043.000 677.846.677.000 3.803.478.613.000 40.021.843.000 230.859.536.000 -190.837.693.000
6 DART 26.907.902.380 60.737.782.206 -33.829.879.826 348.907.476.419 314.355.357.529 34.552.118.890 80.167.195.842 321.331.505.3678 15.618.462.911 15.653.464.788 -35.001.877
7 DUTI 267.041.220.494 279.191.566.362 -12.150.345.868 1.007.355.373.926 1.002.554.493.801 4.800.880.125 232.869.036.240 4.429.503.290.693 44.679.335.626 37.737.528.577 6.941.807.049
8 FMII -5.315.382.955 -13.584.048.422 8.268.665.467 11.034.329.400 16.959.011.510 -5.924.682.110 51.171.720.714 307.232.167.755 724.425.631 16.616.092.256 -15.891.666.625
9 KPIG 163.116.314.140 13.167.401.400 149.948.912.740 71.088.343.127 55666363429 15.421.979.698 471.401.619.660 2.088.221.069.234 320.689.156.721 49.581.782.341 271.107.374.380
10 GMTD 2.757.248.6921 48.588.859.250 -21.016.372.329 118.479.352.068 63.013.041.199 55.466.310.869 3.052.049.724 305.635.686.223 31.171.106.973 28.306.844.785 2.864.262.188
11 MORE 106.072.961.890 120.251.670.077 -14.178.708.187 380.208.336.908 202.367.772.456 177.840.564.452 131.580.142.110 744.866.369.493 32.412.226.282 18.608.843.712 13.803.382.570
12 JSPT 107.125.015.656 227.962.163.142 -120.837.147.486 1.037.229.216.029 958.100.438.225 79.128.777.804 1.320.106.254.868 2.598.210.491.391 138.965.043.798 11.302.451.1670 25.940.532.128
13 LCGP -53.937.9812 8.436.750.291 -8.976.130.103 11.005.548.488 12.205.193.327 -1.199.644.839 1.506.237.136 181.903.260.317 1.821.487.505 3.770.416.005 -1.948.928.500
14 LAMI 19.052.278.000 33.930.963.000 -14.878.685.000 128.970.729.000 134.898.800.000 -5.928.071.000 72.318.456.000 610.489.273.000 7694.980.000 9.402.085.000 -1.707.105.000
15 LPKR 525.345.786.018 -689.995.773.786 1.215.341.559.804 3.125.312.604.025 2.565.101.010.425 560.211.593.600 1.206.374.544.429 12.127.644.010.796 803.312.601.818 721.658.575.603 81.654.026.215
16 MTSM 1.975.748.448 8.238.382.795 -6.262.634.347 23.840.347.437 2.3141.990.106 698.357.331 18.850.751.457 97.913.906.621 1.143.629.155 3.231.172.535 -2.087.543.380
17 MKPI 262.847.794.796 415.766.322.325 -152.918.527.529 710.284.182.299 680.612.913.553 29.671.268.746 162.219.682.313 1.663.732.806.949 26.892.380.986 29.731.177.537 -2.838.796.551
18 MDLN 3.8601.640.901 -3.640.4026.672 75.005.667.573 261.325.501.687 292.726.441.382 -31.400.939.695 123.543.123.992 1.770.704.521.774 289.723.796.463 220.172.076.651 69.551.719.812
19 PWSI -3.522.882.774 -29.198.143 -3.493.684.631 453.327.524 1.785.185.874 -1.331.858.350 7.825.883.324 274.691.805.600 856.271.842 882.183.392 -25.911.550
20 GPRA 35.172.644.425 118.639.720.766 -83.467.076.341 309.333.090.543 305.373.225.589 3.959.864.954 9.910.409.289 1.323.187.899.971 98.276.706.169 305.373.225.589 -207.096.519.420
21 PNSE 29.931.694.795 57.799.446.089 -27.867.751.294 203.430.832.742 188.605.097.009 14.825.735.733 201.756.205.979 290.457.393.369 2.0594.705.038 188.605.097.009 -168.010.391.971
22 PUDP 10.130.740.228 3.582.876.361 6.547.863.867 58.064.427.706 56.326.438.031 1.737.989.675 97.983.564.539 26.601.8894.877 15.167.742.851 56.326.438.031 -41.158.695.180
23 BKSL 65.489.228.775 -14.5915.771.431 211.405.000.206 443.547.589.878 162.658.608.611 280.888.981.267 28.622.195.245 2.784.021.782.133 170.911.715.272 158.559.539.408 12.352.175.864
24 SMRA 233.477.896.000 65.438.883.9000 -420.910.943.000 1.695.443.952.000 1.197.692.629.000 49.775.1323.000 37.910.6473.000 4.460.277.206.000 211.327.429.000 133.618.697.000 77.708.732.000
NO KODE NI CFO TAC REV REV-1 ΔREV PPE TA-1 REC REC-1 ΔREC
25 SSIA 115.588.154.217 937.079.354.80 21.880.218.737 1.690.095.966.013 1.484.101.908.482 205.994.057.531 656.511.574.544 2.235.441.508.554 453.312.900.446 358.542.949.489 94.769.950.957
26 SSIP 51.186.767 -11.230.521.085 11.742.388.756 1.584.340.000 3.700.000.000 -2.115.660.000 11.024.951.593 1.637.620.850.055 36.176.374 1.156.575.178 -1.120.398.804
- 0,0209 0,000000000007414 -0,0674 0,0026 -0,1304 -0,011 0,001564770 -0,000050127 -0,009485358 -0,0114 0,0114
- 0,0795 0,000000000000218 0,2627 0,0795 0,2428 -0,011 -0,002913227 -0,001510117 -0,015423345 -0,0641 0,0641
- 0,0020 0,000000000000263 -0,2130 0,1782 -0,1629 -0,011 0,001954326 -0,003386134 -0,012431808 0,0104 0,0104
- 0,0105 0,000000000000311 0,0108 0,0249 0,0108 -0,011 -0,000129164 -0,000474020 -0,011603185 0,0011 0,0011
- 0,0027 0,000000000000226 0,0011 0,0526 -0,0005 -0,011 0,000005800 -0,000998873 -0,011993073 0,0093 0,0093
- 0,0688 0,000000000003272 0,1815 0,0100 0,1721 -0,011 -0,002065284 -0,000189732 -0,013255017 -0,0555 0,0555
- 0,090 0,000000000001343 0,2388 0,1766 0,2202 -0,011 -0,002642684 -0,003356337 -0,016999021 -0,0020 0,0020
- 0,0465 0,000000000000385 0,0305 0,5081 0,0205 -0,011 -0,000245653 -0,009653575 -0,020899228 -0,0256 0,0256
- 0,0493 0,000000000005497 -0,0066 0,0083 0,0041 -0,011 -0,000049430 -0,000157328 -0,011206758 -0,0381 0,0381
- 0,0244 0,000000000001638 -0,0097 0,1185 -0,0069 -0,011 0,000082969 -0,002250737 -0,013167768 -0,0112 0,0112
- 0,0640 0,000000000010213 0,0071 0,1925 0,0285 -0,011 -0,000341431 -0,003657951 -0,014999382 -0,0490 0,0490
- 0,0919 0,000000000000601 0,0178 0,0975 0,0195 -0,011 -0,000234485 -0,001852565 -0,013087051 -0,0788 0,0788
- 0,0127 0,000000000003640 -0,0048 0,0285 -0,0048 -0,011 0,000057051 -0,000541304 -0,011484253 -0,0012 0,0012
- 0,0631 0,000000000000756 0,0030 0,0075 0,1595 -0,011 -0,001914072 -0,000142306 -0,013056378 -0,0500 0,0500
- 0,0959 0,000000000003443 0,0510 0,6946 0,6295 -0,011 -0,007553719 -0,013197694 -0,031751413 -0,0642 0,0642
- 0,0944 0,000000000000224 0,1116 0,0850 0,0942 -0,011 -0,001130089 -0,001614927 -0,013745016 -0,0806 0,0806
23 BKSL 0,0759 0,000000000000359 0,1009 0,0103 0,0965 -0,011 -0,001157477 -0,000195337 -0,012352814 0,0883 0,0883
22 PUDP 0,0246 0,000000000003759 0,0065 0,3683 0,1613 -0,011 -0,001935051 -0,006998329 -0,019933380 0,0445 0,0445
21 PNSE
20 GPRA
19 PWSI
18 MDLN 0,0424 0,000000000000565 -0,0177 0,0698 -0,0570 -0,011 0,000684152 -0,001325641 -0,011641489 0,0540 0,0540
17 MKPI
16 MTSM
15 LPKR 0,1002 0,000000000000082 0,0462 0,0995 0,0395 -0,011 -0,000473521 -0,001889989 -0,013363510 0,1136 0,1136
14 LAMI
13 LCGP
12 JSPT
11 OMRE
10 GMTD
9 KPIG 0,0718 0,000000000000479 0,0074 0,2257 -0,1224 -0,011 0,001469301 -0,004289120 -0,013819819 0,0856 0,0856
8 FMII 0,0269 0,000000000003255 -0,0193 0,1666 0,0324 -0,011 -0,000389295 -0,003164586 -0,014553881 0,0415 0,0415
7 DUTI
6 DART
5 SCBD
4 CTRS 0,0008 0,000000000000441 0,0890 0,2848 0,0846 -0,011 -0,001015580 -0,005410529 -0,017426109 0,0182 0,0182
3 BSDE
2 BKDP 0,0142 0,000000000001161 0,0158 0,5751 -0,0072 -0,011 0,000086123 -0,010927348 -0,021841225 0,0361 0,0361
1 BAPA
1 PPE/TA-1
LANGKAH (2) MENCARI DA TAHUN 2010 NO KODE TAC/TA-1 β0= -0,011 β1= -0,012 β2= -0,019 (ΔREV-ΔREC)/ TA-1 β0 (1/TA-1) β1 [(ΔREV-ΔREC)/TA-1] β2 (PPE/TA-1) NDA DA DA ABS 1/TA-1 ΔREV/TA-
24 SMRA
NO KODE TAC/TA-1 β0= -0,011 β1= -0,012 β2= -0,019 (ΔREV-ΔREC)/ TA-1 β0 (1/TA-1) β1 [(ΔREV-ΔREC)/TA-1] β2 (PPE/TA-1) NDA DA DA ABS 1/TA-1 ΔREV/TA-1 PPE/TA-1
25 SSIA 0,0098 0,000000000000447 0,0921 0,2937 0,0498 -0,011 -0,000597058 -0,005579980 -0,017177039 0,0270 0,0270
26 SIIP 0,0072 0,000000000000611 -0,0013 0,0067 -0,0006 -0,011 0,000007293 -0,000127914 -0,011120621 0,0183 0,0183
LANGKAH (1) MENCARI DA TAHUN 2009 NO KODE NI CFO TAC REV REV-1 PPE TA-1 REC REC-1 ΔREV ΔREC
1 ELTY 132.255.912.805 -365.677.947.540 497.933.860.345 10.59.003.993.596 1.053.840.389.404 5.163.604.192 461.551.4120.951 8.334.991.485.092 1.478.280.523.754 1.286.845.597.794 191.434.925.960
2 BIPP -21.807.772.883 -355.008.629 -21.452.764.254 3.051.3313.314 30.683.297.976 -169.984.662 63.347.620.578 216.882.532.228 10.569.260.455 9.164.291.779 1.404.968.676
3 BMSR -197.290.857.98 -10.596.914.236 -9.132.171.562 121.383.780.4955 19.606.272.980 .1.194.231.531.975 628.990.964 543.472.914.016 251.265.937.938 19.742.937.727 231.523.000.211
4 BKDP -716.3405.361 -55.864.837.039 48.701.431.678 3.1173.107.021 195.482.025.228 -164.308.918.207 445.957.709.856 925.683.059.578 72.596.982.626 69.600.930.317 2.996.052.309
5 BSDE 308.738.334.000 239.242.777.000 69.495.557.000 1.270.592.451.000 1.386.110.523.000 -115.518.072.000 11.3330.418.000 4.381.085.317.000 11.019.793.000 17.433.417.000 -6.413.624.000
6 CTRS 57.118.544.162 22.950.808.160 34.167.736.002 391.451.881.878 581.174.900.313 -1.897.23.018.435 490.511.425.769 2.159.220.314.884 55.436.183.045 77.517.513.110 -22.081.330.065
7 CKRA -1.425.723.768 28.586.910.041 -30.012.633.809 8.464.200.000 32.560.763.500 -24.096.563.500 3.946.206.324 1.287.523.728.705 29.022.938.526 39.990.376.097 -10.967.437.571
8 COWL 13.691.009.424 8.957.435.448 4.733.573.976 98.931.430.006 83.805.635.201 15.125.794.805 1.329.936.554 207.447.390.282 37.206.660.914 38.160.921.600 -954.260.686
9 SCBD 265.350.685 321.545.684 -56.194.999 1.922.056.432 772.758.393.000 -770.836.336.568 715.445.577.000 4.078.616.800.000 230.859.536.000 61.438.653.000 169.420.883.000
10 DART 30.186.439.156 -68.047.212.728 98.233.651.884 314.355.357.529 371.712.663.749 -57.357.306.220 87.253.341.315 2.774.514.489.772 15.653.464.788 10.738.487.403 4.914.977.385