ANALISIS PENGARUH RASIO LIKUIDITAS, LEVERAGE, PROFITABILITAS DAN MARKET VALUE ADDED TERHADAP RETURN SAHAM (Studi kasus pada Perusahaan Indeks LQ 45 Yang Terdaftar Di Bursa Efek IndonesiaPeriode 2011 – 2014) - Unika Repository

  

LAMPIRAN

  24 GJTL Gajah Tunggal Tbk.

  18 DOID Delta Dunia Makmur Tbk.

  19 EXCL XL Axiata Tbk.

  20 ELSA Elnusa Tbk.

  21 ELTY Bakrieland Development Tbk.

  22 ENRG Energi Mega Persada Tbk.

  23 GGRM Gudang Garam Tbk.

  25 GIAA Garuda Indonesia Tbk.

  16 CTRA Ciputra Development Tbk.

  26 HRUM Harum Energy Tbk.

  27 ICBP Indofood CBP Sukses Makmur Tbk.

  28 INCO Vale Indonesia Tbk.

  29 INDF Indofood Sukses Makmur Tbk.

  30 INDY Indika Energy Tbk.

  31 INTP Indocement Tunggal Prakarsa Tbk.

  17 DEWA Darma Henwa Tbk.

  15 CPIN Charoen Pokphand Indonesia Tbk.

  

1. Tabel Perusahaan Yang Pernah Terdaftar Di LQ 45 Tahun 2011 - 2014

  6 AKRA AKR Corporindo Tbk.

  NO PERUSAHAAN YANG PERNAH TERDAFTAR di LQ45 TAHUN 2011 -2014

  1 AALI Astra Agro Lestari Tbk.

  2 ADRO Adaro Energy Tbk.

  3 ADHI Adhi Karya (Persero) Tbk.

  4 ANTM Aneka Tambang (Persero) Tbk.

  5 ASII Astra International Tbk.

  7 ASRI Alam Sutera Realty Tbk.

  14 BWPT BW Plantation Tbk.

  8 BMTR Global Mediacon Tbk.

  9 BSDE Bumi Serpong Damai Tbk.

  10 BIPI Benakat Petroleum Energy Tbk.

  11 BHIT Bhakti Investama Tbk.

  12 BKSL Sentul City Tbk

  13 BRPT Barito Pacific Tbk

  32 ISAT Indosat Tbk.

  33 ITMG Indo Tambangraya Megah Tbk.

  60 TLKM Telekomunikasi Indonesia (Persero) Tbk.

  54 SIMP Salim Ivomas Pratama Tbk.

  55 SMRA Summarecon Agung Tbk.

  56 SSIA Surya Semesta Internusa Tbk.

  57 TAXI Express Transindo Utama Tbk.

  58 TBIG Tower Bersama Infrastructure Tbk.

  59 TINS Timah (Persero) Tbk.

  61 TRAM Trada Maritime Tbk.

  52 SMCB Holcim Indonesia Tbk.

  62 UNSP Bakrie Sumatera Plantations Tbk.

  63 UNTR United Tractors Tbk.

  64 UNVR Unilever Indonesia Tbk.

  65 WIKA Wijaya Karya (Persero) Tbk.

  66 WSKT Waskita Karya (persero) Tbk.

  67 VIVA Visi Media Asia Tbk.

  53 SMGR Semen Gresik (Persero) Tbk.

  51 SCMA Surya Citra Media Tbk.

  34 IMAS Indomobil Sukses Internasional Tbk.

  41 LSIP PP London Sumatra Indonesia Tbk.

  35 INTA Intraco Penta Tbk.

  36 JSMR Jasa Marga (Persero) Tbk.

  37 KLBF Kalbe Farma Tbk.

  38 KRAS Krakatau Steel (Persero) Tbk.

  39 KIJA Kawasan Industri Jababeka Tbk.

  40 LPKR Lippo Karawaci Tbk.

  42 MAIN Malindo Feedmill Tbk.

  50 PWON Pakuwon Jati Tbk.

  43 MAPI Mitra Adiperkasa Tbk.

  44 MEDC Medco Energy Internasional Tbk.

  45 MLPL Multipolar Tbk.

  46 MNCN Media Nusantara Citra Tbk.

  47 PGAS Perusahaan Gas Negara (Persero) Tbk.

  48 PTBA Tambang Batubara Bukit Asam (Persero) Tbk.

  49 PTPP PP (Persero) Tbk.

  Sumber :

  2. Tabel Perhitungan Current Ratio Sample tahun 2011-2014

Perusahaan 2011 2012 2013 2014 rata2

  ICBP

  1,427 1,289 2,186 2,096 1,749

  INDY

  1,910 2,049 1,683 1,807 1,862

  INDF

  4,365 3,410 3,301 2,982 3,514

  INCO

  2,778 2,720 2,411 2,183 2,523

  2,678 3,132 3,453 3,577 3,210

  6,982 6,028 6,148 4,934 6,023

  HRUM

  1,156 0,844 0,837 0,665 0,876

  GIAA

  1,749 1,720 2,309 2,016 1,949

  GJTL

  2,245 2,170 1,722 1,620 1,939

  GGRM

  0,634 0,671 0,688 0,590 0,646

  INTP

  ISAT

  1,343 0,856 0,632 0,924 0,939

  3,676 3,405 2,839 3,404 3,331

  LSIP

  6,037 5,599 4,960 5,233 5,457

  LPKR

  3,572 3,648 2,883 5,041 3,786

  KIJA

  1,436 1,125 0,962 0,749 1,068

  KRAS

  KLBF

  0,482 0,754 0,531 0,406 0,543

  0,982 0,680 0,778 0,844 0,821

  JSMR

  0,840 0,866 0,737 0,762 0,801

  INTA

  1,364 1,237 1,085 1,032 3,622

  IMAS

  2,366 2,217 1,619 1,564 1,941

  ITMG

  ENRG

  ELTY

  AALI

  AKRA

  2,119 2,902 2,667 2,181 2,467

  BSDE

  3,318 4,344 2,648 4,173 3,621

  BMTR

  0,978 1,235 0,753 1,137 1,026

  ASRI

  1,354 1,442 1,171 1,087 1,264

  1,344 1,399 1,242 1,000 1,246

  1,086 2,094 0,493 0,684 1,089

  ASII

  10,760 2,514 1,836 1,642 4,188

  ANTM

  1,125 1,244 1,391 1,342 1,275

  ADHI

  1,665 1,572 1,772 1,642 1,663

  ADRO

  1,265 0,685 0,450 0,585 0,746

  BIPI

  BHIT

  1,246 1,370 1,597 1,623 1,459

  2,366 1,560 1,357 1,472 1,689

  ELSA

  0,388 0,419 0,737 0,864 0,602

  EXCL

  2,163 1,875 1,407 1,407 1,713

  DOID

  2,489 1,411 1,278 1,403 1,645

  DEWA

  CTRA

  2,242 3,018 2,676 1,659 2,399

  3,848 3,313 3,792 2,241 3,299

  CPIN

  0,853 0,518 0,999 0,520 0,723

  BWPT

  1,990 1,529 1,349 1,404 1,568

  BRPT

  3,164 3,184 4,572 2,999 3,480

  BKSL

  4,819 3,273 2,485 2,491 3,267 MAIN

  1,399 1,049 1,011 1,076 1,134

  UNSP

  TAXI

  0,490 1,455 1,038 1,311 1,074

  TBIG

  1,364 1,055 0,661 0,345 0,856

  TINS

  3,224 4,003 2,197 1,865 2,822

  TLKM

  0,958 1,160 1,163 1,062 1,086

  TRAM

  1,762 0,378 0,450 0,538 0,782

  0,398 1,262 0,544 0,337 0,635

  SSIA

  UNTR

  1,716 1,946 1,910 2,060 1,908

  UNVR

  0,684 0,668 0,696 1,475 0,881

  WIKA

  1,139 1,101 1,095 1,123 1,114

  WSKT

  1,138 1,316 1,372 1,294 1,280

  VIVA

  1,712 3,651 6,751 2,893 3,752

  1,490 1,725 2,006 1,680 1,725

  1,371 1,125 1,280 1,369 1,286

  MAPI

  4,618 4,867 2,866 2,075 3,607

  1,040 1,216 1,117 1,344 1,179

  MEDC

  1,605 2,649 2,003 1,606 1,966

  MLPL

  1,482 1,490 1,535 1,347 1,464

  MNCN

  4,904 5,412 4,240 9,717 6,068

  PGAS

  5,502 4,196 2,009 1,706 3,353

  PTBA

  PTPP

  SMRA

  1,302 1,356 1,338 1,377 1,343

  PWON

  1,382 1,342 1,112 1,407 1,311

  SCMA

  1,168 3,778 3,642 3,907 3,124

  SMCB

  1,466 1,405 0,639 0,602 1,028

  SMGR

  2,647 1,706 1,882 2,209 2,111

  SIMP

  1,693 1,483 0,829 0,871 1,219

  Sumber : Data Laporan Keuangan Perusahaan di IDX yang telah diolah Excel

  3. Tabel Perhitungan Quick Ratio Sample tahun 2011-2014

Perusahaan 2011 2012 2013 2014 rata2

  ITMG

  1,034 0,733 0,746 0,595 0,777

  HRUM

  2,092 2,181 3,110 3,362 2,686

  ICBP

  2,253 2,222 1,800 1,730 2,001

  INCO

  3,452 2,487 2,407 2,314 2,665

  INDF

  1,400 1,441 1,264 1,435 1,385

  INDY

  1,404 1,253 2,149 2,071 1,719

  INTP 6,083 5,420 5,610 4,423 5,384

  ISAT

  0,476 0,749 0,529 0,404 0,539

  2,129 1,872 1,303 1,152 1,614

  0,174 0,239 0,217 0,159 0,198

  KRAS

  LSIP

  2,536 2,579 2,090 2,342 2,387

  LPKR

  2,989 3,132 2,482 4,395 3,249

  KIJA

  0,696 0,601 0,506 0,409 0,553

  2,630 2,287 1,683 2,108 2,177

  IMAS

  KLBF

  0,973 0,678 0,776 0,843 0,817

  JSMR

  0,519 0,427 0,472 0,565 0,496

  INTA

  0,919 0,749 0,666 0,739 3,210

  GJTL 1,177 1,230 1,695 1,295 1,349 GIAA

  GGRM

  AALI 0,741 0,204 0,236 0,274 0,364 ADRO

  ASRI

  BIPI

  1,300 1,742 1,811 1,198 1,513

  BSDE

  2,793 3,685 2,158 3,378 3,004

  BMTR

  0,531 0,710 0,501 0,805 0,637

  1,033 1,167 0,895 0,935 1,008

  BHIT 1,943 2,658 2,272 1,466 2,085 BKSL

  AKRA

  1,100 1,117 1,039 0,761 1,004

  ANTM 8,766 2,038 1,202 1,186 3,298 ASII

  1,111 1,225 1,366 1,323 1,256

  ADHI

  1,598 1,501 1,639 1,517 1,564

  1,006 2,003 0,476 0,672 1,039

  1,022 1,268 1,093 0,688 1,018

  0,536 0,585 0,611 0,515 0,562

  DOID

  ELTY 0,910 0,477 0,386 0,567 0,585 ENRG

  1,191 1,315 1,532 1,539 1,394

  ELSA

  0,380 0,413 0,731 0,859 0,596

  EXCL

  1,925 1,664 1,313 1,313 1,554

  2,099 1,150 1,069 1,210 1,382

  BRPT

  DEWA

  1,220 0,825 0,672 0,645 0,841

  CTRA

  2,126 1,760 2,054 1,271 1,803

  BWPT 0,527 0,346 0,898 0,422 0,548 CPIN

  1,248 0,963 0,882 0,954 1,012

  4,126 2,458 2,020 1,983 2,647 MAIN 0,935 0,741 0,613 0,726 0,754 MAPI

  0,435 0,501 0,381 0,510 0,457

  1,756 0,372 0,446 0,523 0,774

  TBIG

  1,325 0,950 0,578 0,301 0,788

  TINS

  1,503 2,367 1,188 0,902 1,490

  TLKM

  0,924 1,136 1,145 1,047 1,063

  TRAM

  UNSP 0,335 1,182 0,518 0,320 0,589 UNTR

  TAXI

  1,239 1,313 1,486 1,584 1,405

  UNVR

  0,405 0,395 0,449 1,235 0,621

  WIKA 0,969 0,927 0,942 1,026 0,966 WSKT

  1,060 1,251 1,326 1,232 1,217

  VIVA

  1,578 3,472 6,597 2,696 3,586

  0,451 1,425 1,014 1,283 1,043

  1,278 1,633 1,758 1,477 1,537

  MEDC

  PTPP

  1,551 2,564 1,913 1,522 1,887

  MLPL 1,133 1,048 1,163 0,940 1,071 MNCN

  4,175 4,501 3,411 7,885 4,993

  PGAS

  5,495 4,191 1,993 1,646 3,331

  PTBA

  4,282 4,435 2,467 1,786 3,243

  0,991 1,096 1,149 1,115 1,088

  SMRA 0,604 0,582 0,674 0,592 0,613 SSIA

  PWON

  0,724 0,865 0,744 0,980 0,828

  SCMA

  1,058 3,362 3,111 3,342 2,718

  SMCB 1,127 0,963 0,458 0,408 0,739 SMGR

  1,952 1,232 1,383 1,676 1,561

  SIMP

  1,342 1,071 0,586 0,614 0,903

  Sumber : Data Laporan Keuangan Perusahaan di IDX yang telah diolah Excel

  4. Tabel Perhitungan Debt to Equity Ratio Sample tahun 2011-2014 Perusahaan 2011 2012 2013 2014 rata2

  ITMG

  1,39 1,26 1,64 2,38 1,6675

  HRUM

  0,31 0,36 0,22 0,23 0,28

  ICBP

  0,42 0,48 0,60 0,66 0,54

  INCO

  0,37 0,36 0,33 0,31 0,3425

  INDF

  0,70 0,74 1,04 1,08 0,89

  INDY

  1,36 1,29 1,44 1,51 1,4

  INTP 0,15 0,17 0,16 0,17 0,1625

  ISAT

  1,77 1,85 2,30 2,75 2,1675

  0,46 0,49 0,44 0,45 0,46

  0,59 0,56 0,73 0,75 0,6575

  KRAS

  LSIP

  0,94 1,17 1,21 1,14 1,115

  LPKR

  0,60 0,78 0,97 0,82 0,7925

  KIJA

  1,08 1,3 1,26 1,91 1,3875

  0,27 0,28 0,33 0,27 0,2875

  IMAS

  KLBF

  1,32 1,53 1,61 1,79 1,5625

  JSMR

  5,96 7,53 14,38 5,31 8,295

  INTA

  1,54 2,08 2,35 2,49 2,115

  GJTL 1,61 1,35 1,68 1,68 1,58 GIAA

  GGRM

  AALI 0,21 0,33 0,46 0,57 0,3925 ADRO

  ASRI

  BIPI

  0,55 0,59 0,68 0,52 0,585

  BSDE

  0,57 0,40 0,58 0,60 0,5375

  BMTR

  1,16 1,31 1,71 1,66 1,46

  1,32 1,80 1,73 1,48 1,5825

  BHIT 0,54 0,48 0,89 1,11 0,755 BKSL

  AKRA

  1,02 1,03 1,02 0,96 1,0075

  ANTM 0,41 0,54 0,71 0,85 0,6275 ASII

  5,17 5,67 5,28 4,97 5,2725

  ADHI

  1,32 1,23 1,11 0,97 1,1575

  0,19 0,20 0,68 1,92 0,7475

  0,15 0,28 0,55 0,58 0,39

  1,83 2,00 1,61 1,43 1,7175

  DOID

  ELTY 0,62 0,71 0,72 0,91 0,74 ENRG

  1,30 1,10 0,91 0,64 0,9875

  ELSA

  1,28 1,31 1,63 3,56 1,945

  EXCL

  10,33 11,96 14,81 8,85 11,4875

  0,29 0,61 0,65 0,60 0,5375

  BRPT

  DEWA

  0,51 0,77 1,06 1,04 0,845

  CTRA

  0,43 0,51 0,58 0,91 0,6075

  BWPT 1,52 1,95 1,84 1,36 1,6675 CPIN

  0,96 1,19 1,19 1,2 1,135

  0,16 0,20 0,21 0,20 0,1925 MAIN 2,15 1,64 1,57 2,28 1,91 MAPI

  1,46 1,76 2,22 2,33 1,9425

  0,71 1,49 1,30 1,72 1,305

  TBIG

  1,54 2,37 3,55 4,33 2,9475

  TINS

  0,43 0,54 0,61 0,74 0,58

  TLKM

  0,69 0,66 0,65 0,64 0,66

  TRAM

  UNSP 1,06 1,40 2,70 3,2 2,09 UNTR

  TAXI

  0,69 0,56 0,61 0,56 0,605

  UNVR

  1,85 2,02 2,14 2,11 2,03

  WIKA 2,75 2,89 2,90 2,20 2,685 WSKT

  3,17 2,69 3,40 3,086667

  VIVA

  0,52 0,78 1,54 1,31 1,0375

  1,60 1,68 2,37 1,883333

  1,45 1,91 1,23 0,97 1,39

  MEDC

  PTPP

  2,02 2,15 1,82 1,94 1,9825

  MLPL 0,76 1,00 1,26 1,21 1,0575 MNCN

  0,29 0,23 0,24 0,45 0,3025

  PGAS

  0,80 0,66 0,6 1,10 0,79

  PTBA

  0,41 0,50 0,55 0,71 0,5425

  3,86 4,16 5,26 5,11 4,5975

  SMRA 2,27 1,85 1,93 1,57 1,905 SSIA

  PWON

  1,42 1,41 1,27 1,02 1,28

  SCMA

  0,67 0,32 0,44 0,36 0,4475

  SMCB 0,45 0,45 0,70 0,96 0,64 SMGR

  0,35 0,46 0,41 0,37 0,3975

  SIMP

  0,68 0,65 0,74 0,84 0,7275

  Sumber : Fact Book IDX 2012-2015

• 0,055 -0,032 0,041 0,018 -0,007
• 0,059 -0,092 -0,141 0,001 -0,073
• 0,033 -0,015 -0,027 0,017 -0,014
• 0,046 0,032 0,056 0,098 0,035

  0,349 0,286 0,166 0,153 0,239

  HRUM

  0,368 0,249 0,103 0,006 0,182

  ICBP

  0,136 0,129 0,105 0,102 0,118

  INCO

  0,164 0,027 0,017 0,074 0,070

  INDF

  0,094 0,082 0,044 0,060 0,070

  INDY

  0,066 0,036 -0,023 -0,013 0,016

  INTP 0,198 0,209 0,188 0,183 0,195

  ISAT

  0,018 0,016 -0,049 -0,035 -0,013

  ITMG

  IMAS

  GJTL 0,082 0,084 0,008 0,017 0,048 GIAA

  0,083 0,050 0,028 -0,003 0,039

  INTA

  0,032 0,003 0,065 -0,014 0,021

  JSMR

  0,062 0,062 0,044 0,038 0,051

  KLBF

  0,186 0,188 0,174 0,171 0,180

  KRAS

  0,012 -0,012 -0,006 -0,060 -0,016

  KIJA

  0,058 0,054 0,013 0,046 0,043

  LPKR

  0,032 0,100 0,051 0,083 0,066

  LSIP

  0,048 0,058 0,004 -0,120 -0,003

  0,127 0,098 0,086 0,093 0,101

  5. Tabel Perhitungan Return on Asset Sample tahun 2011-2014

Perusahaan 2011 2012 2013 2014 rata2

  BIPI

  AALI 0,245 0,198 0,174 0,141 0,189 ADRO

  0,099 0,057 0,034 0,029 0,055

  ADHI

  0,030 0,027 0,042 0,031 0,033

  ANTM 0,127 0,151 0,019 -0,035 0,065 ASII

  0,139 0,123 0,104 0,094 0,115

  AKRA

  0,062 0,064 0,042 0,053 0,055

  ASRI

  0,100 0,111 0,062 0,070 0,086

  BMTR

  0,015 0,103 0,049 0,047 0,054

  BSDE

  0,079 0,629 0,129 0,142 0,245

  BHIT 0,056 0,076 0,012 0,025 0,042 BKSL

  GGRM

  0,026 0,036 0,057 0,004 0,031

  BRPT

  0,000 -0,058 -0,009 -0,001 -0,017

  BWPT 0,089 0,053 0,029 0,012 0,046 CPIN

  0,267 0,217 0,161 0,084 0,182

  CTRA

  0,043 0,057 0,070 0,077 0,062

  DEWA

  DOID

  EXCL

  0,091 0,077 0,026 -0,014 0,045

  ELSA

  ELTY 0,001 -0,024 -0,019 0,033 -0,002 ENRG

  0,015 0,013 0,075 0,008 0,028

  0,308 0,149 0,096 0,106 0,165 MAIN 0,154 0,168 0,109 -0,024 0,102 MAPI

  0,081 0,073 0,042 0,008 0,051

  0,056 -0,091 0,012 -0,119 -0,036

  TBIG

  0,072 0,057 0,072 0,062 0,066

  TINS

  0,137 0,071 0,065 0,065 0,085

  TLKM

  0,150 0,165 0,159 0,009 0,121

  TRAM

  UNSP 0,036 -0,058 -0,154 -0,039 -0,054 UNTR

  TAXI

  0,126 0,116 0,084 0,080 0,102

  UNVR

  0,397 0,404 0,401 0,402 0,401

  WIKA 0,048 0,047 0,050 0,047 0,048 WSKT

  0,030 0,042 0,040 0,037

  VIVA

  0,011 0,024 0,020 0,028 0,021

  0,045 0,062 0,039 0,049

  0,093 0,152 0,128 0,086 0,115

  MEDC

  PTPP

  0,188 0,002 0,006 0,005 0,050

  MLPL 0,011 0,018 0,081 0,093 0,051 MNCN

  0,131 0,199 0,188 0,138 0,164

  PGAS

  0,199 0,234 0,205 0,120 0,190

  PTBA

  0,268 0,178 0,159 0,136 0,185

  0,035 0,036 0,034 0,036 0,035

  SMRA 0,048 0,073 0,080 0,090 0,073 SSIA

  PWON

  0,066 0,101 0,122 0,155 0,111

  SCMA

  0,364 0,316 0,696 0,306 0,420

  SMCB 0,096 0,113 0,064 0,039 0,078 SMGR

  0,201 0,185 0,174 0,162 0,181

  SIMP

  0,114 0,057 0,023 0,036 0,057

  Sumber : Data Laporan Keuangan Perusahaan di IDX yang telah diolah Excel

• 0,065 -0,191 0,116 0,053 -0,022
• 0,077 -0,147 -0,233 0,001 -0,114
• 0,369 -0,194 -0,429 0,168 -0,206
• 0,107 0,067 0,116 0,162 0,059

  0,510 0,426 0,239 0,223 0,349

  HRUM

  0,480 0,338 0,125 0,007 0,238

  ICBP

  0,193 0,191 0,168 0,168 0,180

  INCO

  0,219 0,036 0,023 0,096 0,094

  INDF

  0,159 0,143 0,089 0,125 0,129

  INDY

  0,155 0,083 -0,057 -0,022 0,040

  INTP 0,229 0,245 0,218 0,213 0,226

  ISAT

  0,050 0,045 -0,161 -0,131 -0,049

  ITMG

  IMAS

  GJTL 0,213 0,198 0,021 0,045 0,119 GIAA

  0,210 0,155 0,093 -0,010 0,112

  INTA

  0,223 0,024 0,999 -0,089 0,289

  JSMR

  0,108 0,157 0,114 0,106 0,121

  KLBF

  0,236 0,240 0,232 0,216 0,231

  KRAS

  0,025 -0,027 -0,013 -0,176 -0,048

  KIJA

  0,093 0,096 0,025 0,085 0,075

  LPKR

  0,062 0,216 0,112 0,178 0,142

  LSIP

  0,114 0,130 0,010 -0,406 -0,038

  0,202 0,153 0,149 0,162 0,167

  6. Tabel Perhitungan Return on Equity Sample tahun 2011-2014 Perusahaan 2011 2012 2013 2014 rata2

  BIPI

  AALI 0,297 0,262 0,254 0,221 0,258 ADRO

  0,229 0,127 0,072 0,057 0,121

  ADHI

  0,185 0,181 0,264 0,187 0,204

  ANTM 0,179 0,233 0,032 -0,065 0,095 ASII

  0,281 0,250 0,210 0,184 0,231

  AKRA

  0,143 0,180 0,115 0,133 0,143

  ASRI

  0,216 0,257 0,167 0,185 0,206

  BMTR

  0,023 0,139 0,077 0,075 0,079

  BSDE

  0,123 7,111 0,217 0,216 1,917

  BHIT 0,087 0,112 0,023 0,052 0,069 BKSL

  GGRM

  0,030 0,046 0,088 0,007 0,043

  BRPT

  0,001 -0,127 -0,020 -0,001 -0,037

  BWPT 0,224 0,157 0,083 0,028 0,123 CPIN

  0,382 0,328 0,254 0,160 0,281

  CTRA

  0,065 0,100 0,145 0,157 0,117

  DEWA

  DOID

  EXCL

  0,207 0,179 0,068 -0,064 0,097

  ELSA

  ELTY 0,001 -0,041 -0,032 0,062 -0,002 ENRG

  0,041 0,040 0,195 0,019 0,074

  0,358 0,179 0,116 0,127 0,195 MAIN 0,486 0,443 0,281 -0,079 0,283 MAPI

  0,200 0,201 0,135 0,028 0,141

  0,096 -0,227 0,028 -0,322 -0,107

  TBIG

  0,183 0,194 0,329 0,332 0,259

  TINS

  0,195 0,096 0,105 0,114 0,127

  TLKM

  0,254 0,275 0,262 0,014 0,201

  TRAM

  UNSP 0,074 -0,139 -0,569 -0,165 -0,200 UNTR

  TAXI

  0,213 0,181 0,135 0,125 0,164

  UNVR

  1,131 1,220 1,258 1,248 1,214

  WIKA 0,181 0,181 0,193 0,151 0,177 WSKT

  0,127 0,154 0,176 0,152

  VIVA

  0,016 0,043 0,051 0,065 0,044

  0,116 0,167 0,132 0,138

  0,227 0,443 0,286 0,169 0,281

  MEDC

  PTPP

  0,569 0,007 0,018 0,015 0,152

  MLPL 0,019 0,036 0,183 0,205 0,111 MNCN

  0,169 0,244 0,234 0,447 0,273

  PGAS

  0,359 0,388 0,328 0,252 0,332

  PTBA

  0,378 0,267 0,245 0,233 0,281

  0,168 0,187 0,212 0,223 0,198

  SMRA 0,157 0,208 0,235 0,232 0,208 SSIA

  PWON

  0,160 0,244 0,277 0,314 0,249

  SCMA

  0,607 0,417 2,169 0,416 0,902

  SMCB 0,140 0,164 0,109 0,076 0,122 SMGR

  0,271 0,271 0,246 0,223 0,253

  SIMP

  0,191 0,095 0,039 0,066 0,098

  Sumber : Data Laporan Keuangan Perusahaan di IDX yang telah diolah Excel

  7. Tabel Perhitungan Market Value Added Sample tahun 2011-2014 Perusahaan 2011 2012 2013 2014 rata2

  ITMG

  1.941.947.884 2.615.700.605 3.704.684.172 4.367.292.894 3157406388,93

  HRUM

  36.518.726 34.471.826 24.597.972 19.753.256 28835445,20

  ICBP

  10.029.815 12.466.028 15.094.920 18.537.754 14032129,43

  INCO

  33.437.422 32.266.758 40.309.024 44.650.597 37665950,03

  INDF

  39.899.419 42.945.259 52.747.826 57.919.831 48378083,73

  INDY

  91.620.817 104.332.310 101.485.490 145.080.767 110629846,07

  INTP 55.193.810 71.807.514 72.660.321 85.243.637 71226320,57

  ISAT

  17.916.247 18.090.504 16.911.714 19.986.999 18226366,29

  35.032.289 37.448.693 27.512.095 16.922.449 29228881,69

  84.058.901 79.734.512 73.329.476 96.629.752 83438160,30

  KRAS

  LSIP

  27.497.279 35.660.125 44.575.858 54.524.255 40564379,31

  LPKR

  7.988.847 9.273.284 10.731.742 10.464.619 9614622,99

  KIJA

  211.249.714 243.754.928 284.085.764 304.432.905 260880827,66

  5.111.539 4.771.240 5.723.260 6.479.979 5521504,61

  IMAS

  KLBF

  68.348.503 69.517.570 64.142.016 71.766.917 68443751,67

  JSMR

  352.306 369.071 395.815 406.312 380875,81

  INTA

  13.565.196 11.688.477 13.738.260 13.665.491 13164356,14

  GJTL 15.786.623 15.944.755 15.202.849 15.345.705 15569983,16 GIAA

  GGRM

  AALI 20.662.690 20.250.084 25.674.080 25.732.102 23079738,98 ADRO

  ASRI

  BIPI

  21.777.001 8.551.762 32.149.187 45.197.180 26918782,48

  BSDE

  14.892.740 26.238.265 25.272.457 26.616.190 23254913,30

  BMTR

  10.720.322 16.218.597 18.096.431 18.490.313 15881415,70

  3.640.446 4.779.405 5.801.413 5.769.389 4997663,30

  BHIT 47.318.166 82.926.443 76.149.867 128.049.247 83610930,74 BKSL

  AKRA

  364.874.576 302.330.952 367.364.096 396.533.984 357775902,00

  ANTM 11.550.547 15.078.785 15.640.700 14.886.595 14289156,79 ASII

  1.061.966 1.465.838 1.574.292 2.040.842 1535734,40

  ADHI

  129.844.779 164.364.652 208.164.756 214.066.847 179110258,45

  146.392.625 66.329.082 392.859.112 451.792.864 264343420,77

  21.581.097 22.681.666 34.088.296 34.781.410 28283117,44

  565.893.143 653.470.097 1.104.363.992 1.184.904.650 877157970,40

  DOID

  ELTY 67.995.089 72.019.758 56.221.268 62.056.667 64573195,70 ENRG

  2.818.518 2.727.048 2.673.584 3.132.743 2837973,37

  ELSA

  21.585.385 23.879.549 22.734.214 27.812.445 24002898,26

  EXCL

  20.055.827 16.547.819 25.826.885 36.414.113 24711161,00

  105.340.186 113.993.167 120.786.551 124.036.340 116039061,07

  BRPT

  DEWA

  37.505.597 50.145.018 64.459.283 74.666.927 56694206,57

  CTRA

  1.528.279 2.212.853 2.467.251 3.037.441 2311456,01

  BWPT 1.021.746 1.496.638 1.905.834 32.256.869 9170271,83 CPIN

  127.023.669 134.308.615 195.966.164 179.572.157 159217651,30

  5.297.491 5.767.010 5.717.166 6.003.486 5696288,46 MAIN 56.547 118.912 153.041 155.759 121064,70

  6.756.810 8.463.329 8.681.629 8.178.683 8020112,79

  MAPI

  1.453.983.480 1.100.706.156 1.500.359.527 1.783.129.345 1459544626,95

  MEDC MLPL 24.304.837 23.720.868 38.684.365 44.109.437 32704876,54

  12.293.622 14.675.185 16.110.735 9.979.381 13264730,74

  MNCN

  951.827.732 1.325.267.484 2.039.637.594 2.360.954.365 1669421793,78

  PGAS

  27.522.180 24.982.164 19.280.926 24.172.797 23989516,98

  PTBA

  3.392.580 3.963.364 5.592.549 7.413.527 5090504,81

  PTPP

  4.979.796 6.397.145 8.593.921 15.097.009 8766967,83

  PWON

  4.987.912 2.367.302 3.235.541 5.526.350 4029276,06

  SCMA SMCB 39.861.636 45.118.676 50.441.246 52.140.460 46890504,46

  15.712.678 21.221.914 22.288.060 25.066.763 21072353,76

  SMGR

  63.714.648 65.821.833 70.637.883 73.855.288 68507412,81

  SIMP SMRA 4.762.693 7.490.017 14.653.645 16.000.163 10726629,60

  1.639.583 2.457.035 2.629.496 3.052.586 2444674,89

  SSIA

  36.888 345.480 527.821 463.461 343412,33

  TAXI

  2.440.453 5.392.266 6.229.216 10.597.502 6164859,23

  TBIG

  1.702.539 1.553.074 1.999.935 3.574.079 2207406,67

  TINS

  439.462.800 487.937.520 540.504.720 604.406.880 518077980,00

  TLKM

  35.026.012 53.569.736 65.142.866 37.582.420 47830258,45

  TRAM UNSP 16.594.841 14.311.827 14.984.668 15.916.757 15452023,07

  57.267.910 50.980.854 55.628.137 57.707.830 55396182,83

  UNTR

  2.174.602 2.428.926 2.908.285 3.508.121 2754983,54

  UNVR WIKA 4.573.616 6.325.813 7.109.757 10.038.636 7011955,76

  2.944.700 8.291.429 8.616.998 13.345.163 8299572,51

  WSKT

  4.588.756 4.258.440 4.701.319 7.281.948 5207615,86

  VIVA Sumber : Data Laporan Keuangan Perusahaan di IDX yang telah diolah Excel

• 0,8537187 -0,1016931 -0,3144611 -0,0390733 -0,3272366
• 0,6239663 0,1326535 0,1621617 0,4015141 0,0180908

• 0,9873464 5,1740935 -0,9040421 -0,3547792 0,7319814
• 0,9881938 -0,4545455 -0,0238355 -0,2523168 -0,4297229
• 0,7394974 0,4814808 -0,0625001 0,6698654 0,0873372
• 0,9150926 -0,3590052 0,0000000 -0,0300679 -0,3260414
• 0,8868745 0,2596742 -0,0877146 -0,0629523 -0,1944668
• 0,8562499 -0,2478259 0,9075149 1,0747237 0,2195407
• 0,2081385 -0,5393219 -0,1463431 0,4374651 -0,1140846
• 0,0550381 -0,0926663 -0,2539958 0,4463486 0,0111621
• 0,9746666 -0,1240577 -0,5416441 -0,3785668 -0,5047338
• 0,9821340 0,5000072 0,3077084 0,2953286 0,0302275
• 0,9750070 -0,3471122 -0,5845036 -0,1500000 -0,5141557
• 0,7117346 0,1415953 -0,3565871 -0,0250617 -0,2379470
• 0,9802804 0,0750637 -0,3140659 -0,4442661 -0,4158872
• 0,4267738 -0,1718741 -0,0754712 -0,1835414 -0,2144151
• 0,5856234 -0,2372867 -0,4222161 0,0718138 -0,2933281
• 0,8546710 0,2976178 -0,1330268 0,4936910 -0,0490973
• 0,8837365 -0,2380998 -0,2265652 -0,0212072 -0,3424021
• 0,9981924 0,0526701 0,1263055 0,5430922 -0,0690311
• 0,5673245 0,5151525 -0,0900008 0,1207812 -0,0053479
• 0,7003119 0,0222236 -0,1608671 -0,0192853 -0,2145602

  ELTY -0,9494230 -0,5462031 -0,0741040 -0,0298665 -0,3998991 ENRG

  GGRM

  GJTL 0,1563021 -0,2583323 -0,2449435 -0,1510070 -0,1244952 GIAA

  0,3894810 -0,2424204 0,1249944 0,0906850

  HRUM

  ICBP

  INCO

  4,3311175 -0,2656239 0,1276599 0,3689762 1,1405324

  INDF

  0,3478674 0,2717418 0,1282075 0,0235925 0,1928523

  INTP -0,7271998 0,3167164 -0,1091304 0,2522493 -0,0668411

  INDY

  ISAT

  ITMG

  IMAS

  INTA

  JSMR

  KLBF

  0,2936600 0,5588543 0,1792454 0,4641038 0,3739659

  KRAS

  KIJA

  LPKR

  ELSA

  EXCL

  0,2094293 -0,7716422 -0,3986927 1,0954935 0,0336470

  3,1723337 0,3043497 -0,2833333 0,3016820 0,8737580

  

8. Tabel Perhitungan Return Saham Sample tahun 2011-2014

Perusahaan 2011 2012 2013 2014 rata2

  AALI 0,3006402 -0,0921652 0,2741129 -0,0334615 0,1122816 ADRO

  ADHI

  1,5777822 2,0344801 -0,1420447 1,3053067 1,1938811

  ANTM 3,9643649 -0,2098760 -0,1484373 -0,0220359 0,8960039 ASII

  2,7964727 0,0253826 -0,1052623 0,0928503 0,7023608

  AKRA

  0,9214953 0,3719007 0,0542174 -0,0579930 0,3224051

  ASRI

  BMTR

  DOID

  2,6155670 1,4242409 -0,2083331 -0,2497307 0,8954360

  BSDE

  BIPI

  0,0459214 -0,0439052 -0,4336714 0,0847765 -0,0867197

  BHIT 1,5228807 0,8305087 -0,3703705 -0,1501233 0,4582239 BKSL

  BRPT

  BWPT -0,6297511 0,2321452 -0,0362318 -0,6402253 -0,2685158 CPIN

  3,4595664 0,6976748 -0,0753422 0,1202689 1,0505420

  CTRA

  DEWA

  LSIP

• 0,8382709 0,9083950 0,0500029 -0,0316894 0,0221094
• 0,8453444 0,7113416 0,3975953 2,0812560 0,5862122
• 0,3512383 0,4331221 0,1666684 0,3342642 0,1457041

  5,3360004 0,1616162 0,3826087 -0,8671384 1,2532717

  0,6781613 -0,1978950 0,2401331

  TBIG

  TINS

  0,9857375 -0,0778419 0,0389633 0,1414419 0,2720752

  TLKM

  TRAM

  UNSP -0,3572271 -0,6736853 -0,4623692 0,0107391 -0,3706356 UNTR

  SMRA -0,1630948 0,5322588 -0,1789269 0,9492597 0,2848742 SSIA

  2,5897406 -0,2523718 -0,0355329 -0,0867493 0,5537716

  UNVR

  3,9274272 0,1090487 0,2470030 0,2423063 1,1314463

  WIKA -0,6541948 1,4262329 0,0675668 1,3293497 0,5422386 WSKT

  VIVA

  0,0769271 -0,5089277 0,7345612 0,1008536

  TAXI

  0,0000010 -0,3217360 -0,0967437 -0,1394929

  Sumber : Data Laporan Keuangan Perusahaan di IDX yang telah diolah Excel

  2,5277810 0,4488199 -0,0271725 0,3416674 0,8227740

  MAIN -0,3672510 1,4234728 0,3368431 -0,3287054 0,2660899 MAPI

  0,3184001 0,2912622 -0,1729323 -0,0772273 0,0898757

  MEDC

  2,7864337 -0,3278349 0,2883427 0,8099929 0,8892336

  MLPL -0,9801354 0,3576421 0,7560926 1,3271268 0,3651815 MNCN

  PGAS

  PTBA

  SIMP

  4,2476385 -0,1296824 -0,3245028 0,2260307 1,0048710

  PTPP

  PWON

  2,4812492 0,1999768 0,2000002 0,9071689 0,9470988

  SCMA

  SMCB 2,1724784 0,3333330 -0,2155170 -0,0394568 0,5627094 SMGR

  0,3864323 0,3842805 -0,1072548 0,1456682 0,2022815

• 0,6970410 0,4999985 -0,4814801 0,9118592 0,0583342
• 0,9420819 1,3999949 0,0175486 0,6744640 0,2874814
• 0,2173114 0,2836890 0,1849130 0,3346262 0,1464792
• 0,0999990 2,6321744 1,2660877

  9. Tabel Aset Lancar Sample tahun 2011-2014 Perusahaan 2011 2012 2013 2014

  ITMG

  6.784,092 6.155,595 10.264,129 10.079,564

  HRUM

  2.866,473 3.245,066 3.492,764 3.492,026

  ICBP

  8.689,138 9.922,662 11.321,715 13.603,527

  INCO

  7.077,773 5.462,486 6.840,464 7.728,153

  INDF

  24.501,734 26.235,990 32.772,095 40.995,736

  INDY

  6.367,496 6.758,474 9.317,170 10.339,531

  INTP 10.309,717 14.579,400 16.846,248 16.086,773

  ISAT

  5.767,565 8.308,810 7.169,017 8.591,684

  9.670,360 9.369,534 7.442,884 7.082,961

  30.381,754 29.954,021 34.604,461 38.532,600

  KRAS

  LSIP

  13.608,405 19.479,451 24.013,128 29.962,692

  LPKR

  3.396,767 4.413,349 5.052,541 5.152,157

  KIJA

  13.213,392 13.534,654 13.438,337 13.165,036

  5.993,877 6.441,711 7.497,319 8.120,805

  IMAS

  KLBF

  3.996,741 4.517,292 3.788,304 3.641,372

  JSMR

  2.001,160 2.336,636 2.386,224 2.279,676

  INTA

  7.386,526 9.850,096 11.634,955 11.845,370

  GJTL 5.073,477 5.194,057 6.843,853 6.283,252 GIAA

  GGRM

  AALI 1.857,025 1.780,395 1.691,694 2.403,615 ADRO

  ASRI

  BIPI

  7.798,758 8.440,760 11.831,665 11.623,677

  BSDE

  6.584,939 10.781,083 9.748,947 10.699,101

  BMTR

  2.312,258 3.905,746 2.800,121 3.188,091

  5.226,939 7.414,601 7.723,315 6.719,745

  BHIT 8.279,318 14.446,162 12.098,655 17.952,836 BKSL

  AKRA

  66.065,000 75.799,000 88.352,000 71.139,000

  ANTM 9.108,020 7.646,851 7.080,437 6.343,110 ASII

  5.484,987 7.283,097 9.099,467 9.484,299

  ADHI

  11.765,957 13.672,171 16.820,685 15.814,016

  589,305 1.318,276 1.302,819 2.490,701

  1.661,359 2.083,499 6.662,604 6.978,439

  2.731,198 3.691,058 5.453,822 5.252,224

  DOID

  ELTY 5.628,084 3.826,638 2.776,534 4.754,579 ENRG

  2.476,356 2.310,356 2.492,219 2.236,668

  ELSA

  3.387,237 3.658,985 5.844,114 13.309,762

  EXCL

  4.367,499 3.731,269 5.177,697 7.236,973

  1.745,792 1.703,563 1.733,634 1.999,602

  BRPT

  DEWA

  5.226,047 7.024,474 9.671,220 11.446,518

  CTRA

  5.225,833 7.180,890 8.824,900 10.009,670

  BWPT 441,193 548,588 1.250,013 1.615,006 CPIN

  6.956,974 7.309,224 10.477,230 8.637,399

  2.560,596 2.593,816 1.999,126 1.863,506 MAIN 720,454 894,204 996,981 1.875,171

  2.368,840 3.262,621 4.463,688 5.162,036

  MAPI

  11.812,419 11.068,883 10.079,144 9.340,974

  MEDC MLPL 5.992,864 6.961,406 12.055,961 11.278,328

  6.018,612 6.766,799 6.811,828 8.670,175

  MNCN

  13.663,265 19.183,520 21.847,077 23.141,099

  PGAS

  8.860,145 8.618,547 6.479,783 7.416,805

  PTBA

  6.636,861 8.188,945 11.797,062 13.545,180

  PTPP

  1.728,138 2.709,270 3.170,316 5.506,991

  PWON

  2.030,848 2.425,659 2.570,167 3.200,366

  SCMA SMCB 2.468,172 2.186,797 2.085,055 2.290,969

  7.646,145 8.231,297 9.972,110 11.648,545

  SMGR

  8.094,207 6.797,552 5.353,269 6.010,492

  SIMP SMRA 4.897,817 5.845,928 6.455,960 5.465,707

  1.671,386 3.074,973 3.718,548 2.900,936

  SSIA

  133,951 543,098 596,730 672,477

  TAXI

  1.186,268 2.301,229 2.598,596 3.152,206

  TBIG

  4.584,704 3.958,977 5.360,664 6.552,176

  TINS

  21.258,000 27.973,000 33.075,000 33.762,000

  TLKM

  554,760 663,295 826,638 794,389

  TRAM UNSP 1.369,518 3.788,486 3.459,892 2.597,497

  25.625,578 22.048,115 27.814,126 33.579,799

  UNTR

  4.446,219 5.035,962 5.862,939 14.281,000

  UNVR WIKA 5.838,852 7.186,555 7.994,289 9.514,447

  5.116,002 8.366,000 8.788,000 12.542,000

  WSKT

  1.167,392 1.340,859 2.509,765 3.060,220

  VIVA

  Hitungan dalam milyaran rupiah

  Sumber : Laporan Keuangan Perusahaan di IDX yang telah diolah Excel

  10. Tabel Liabilitas Lancar Sample tahun 2011-2014 Perusahaan 2011 2012 2013 2014

  ITMG

  5.866,978 7.293,182 12.258,950 15.164,028

  HRUM

  1.070,554 1.036,181 1.011,515 976,356

  ICBP

  3.127,996 3.648,069 4.696,583 6.230,997

  INCO

  1.621,522 1.601,981 2.072,403 2.591,538

  INDF

  12.831,304 12.805,200 19.471,309 22.681,686

  INDY

  4.462,438 5.243,889 4.262,578 4.933,812

  INTP 1.476,597 2.418,762 2.740,089 3.260,559

  ISAT

  11.968,067 11.015,751 13.494,437 21.147,849

  4.087,383 4.225,993 4.597,250 4.528,818

  13.534,319 13.802,317 20.094,580 23.783,134

  KRAS

  LSIP

  2.254,092 3.479,207 4.841,564 5.725,392

  LPKR

  950,915 1.209,940 1.752,627 1.022,072

  KIJA

  9.204,702 12.033,686 13.965,064 17.575,737

  1.630,589 1.891,618 2.640,590 2.385,920

  IMAS

  KLBF

  4.069,501 6.647,344 4.871,299 4.312,917

  JSMR

  2.383,059 2.698,291 3.239,607 2.991,109

  INTA

  5.415,178 7.963,487 10.720,516 11.473,256

  GJTL 2.900,275 3.020,030 2.964,235 3.116,223 GIAA

  GGRM

  AALI 1.467,569 2.600,540 3.759,265 4.110,955 ADRO

  ASRI

  BIPI

  3.681,137 2.908,560 4.436,117 5.329,327

  BSDE

  1.984,770 2.481,608 3.681,058 2.563,631

  BMTR

  2.364,798 3.162,986 3.718,655 2.803,110

  3.860,012 5.142,386 6.593,292 6.183,756

  BHIT 3.692,306 4.786,454 4.520,609 10.822,188 BKSL

  AKRA

  49.169,000 54.178,000 71.139,000 71.139,000

  ANTM 846,447 3.041,406 3.855,512 3.862,917 ASII

  4.875,488 5.852,574 6.541,657 7.069,704

  ADHI

  7.065,795 8.695,486 9.493,041 9.632,863

  542,860 629,471 2.641,147 3.643,324

  525,096 654,274 1.457,384 2.326,646

  4.310,653 5.502,162 7.925,267 8.897,129

  DOID

  ELTY 4.189,484 4.470,432 4.395,252 5.144,194 ENRG

  1.987,777 1.686,450 1.560,197 1.378,311

  ELSA

  8.728,212 8.739,996 7.931,046 15.398,292

  EXCL

  2.019,204 1.990,513 3.681,078 5.145,118

  701,312 1.207,346 1.356,694 1.425,495

  BRPT

  DEWA

  2.209,141 4.503,802 7.129,204 7.775,481

  CTRA

  1.357,912 2.167,652 2.327,048 4.467,240

  BWPT 517,058 1.058,789 1.251,482 3.105,061 CPIN

  3.496,204 4.781,022 7.765,413 6.152,039

  531,326 792,482 804,428 748,076 MAIN 515,044 852,741 986,471 1.742,384

  2.277,735 2.682,782 3.994,794 3.841,835

  MAPI

  7.359,261 4.179,107 5.031,361 5.816,787

  MEDC MLPL 4.042,864 4.671,652 7.851,921 8.371,770

  1.227,364 1.250,225 1.606,491 892,276

  MNCN

  2.483,317 4.571,487 10.872,836 13.562,910

  PGAS

  1.918,413 1.770,664 2.260,956 3.574,129

  PTBA

  5.095,937 6.040,647 8.814,039 9.838,497

  PTPP

  1.250,077 2.018,288 2.849,867 3.913,147

  PWON

  1.738,075 642,005 705,700 819,158

  SCMA SMCB 1.683,799 1.556,875 3.262,054 3.807,545

  2.889,137 4.825,205 5.297,631 5.273,269

  SMGR

  4.780,071 4.583,214 6.460,709 6.898,825

  SIMP SMRA 3.572,428 5.197,490 5.042,251 3.992,598

  1.121,667 1.782,521 1.853,744 1.727,094

  SSIA

  273,242 373,180 575,015 513,051

  TAXI

  869,746 2.182,014 3.930,922 9.124,102

  TBIG

  1.421,976 989,119 2.439,590 3.512,730

  TINS

  22.189,000 24.107,000 28.437,000 31.786,000

  TLKM

  314,895 1.753,763 1.836,285 1.475,395

  TRAM UNSP 3.443,759 3.001,003 6.359,394 7.699,736

  14.930,069 11.327,164 14.560,664 16.297,816

  UNTR

  6.501,681 7.535,896 8.419,442 9.682,000

  UNVR WIKA 5.127,209 6.527,628 7.298,469 8.476,042

  4.495,779 6.359,000 6.405,000 9.693,000

  WSKT

  681,701 367,285 371,757 1.057,647

  VIVA

  Hitungan dalam milyaran rupiah

  Sumber : Laporan Keuangan Perusahaan di IDX yang telah diolah Excel

  11. Tabel Persediaan Sample tahun 2011-2014 Perusahaan 2011 2012 2013 2014

  ITMG

  720,555 806,902 1.120,563 1.059,602

  HRUM

  626,515 985,392 346,558 209,741

  ICBP

  1.640,700 1.816,459 2.868,722 2.821,618

  INCO

  1.480,541 1.478,050 1.852,721 1.732,173

  INDF

  6.536,343 7.786,166 8.160,539 8.454,845

  INDY

  100,547 189,957 157,382 123,601

  INTP 1.327,720 1.470,305 1.473,645 1.665,546

  ISAT

  75,890 52,556 36,004 49,408

  970,013 1.459,919 1.453,271 1.863,634