Pengaruh Karakteristik Dewan Komisaris, Kepemilikan Manajerial, dan Kepemilikan Institusional Terhadap Manajemen Laba Berbasis Aktivitas Riil - Unika Repository

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  Lampiran 1 Daftar Perusahaan Sampel No Nama perusahaan

  1 AKR Corporindo

  2 Alumindo Light Metal Industry

  3 Apac Citra Centertex

  4 Argo Pantes

  5 Asiaplast Industries

  6 Astra Graphia

  7 Astra International

  8 Astra Otoparts

  9 Barito Pacific Timber

  10 Bentoel International Investama

  11 Berlina

  12 Betonjaya Manunggal

  13 Budi Acid jaya

  14 Colorpak Indonesia

  15 Darya-Varia Laboratoria

  16 Davomas Abadi

  17 Duta Pertiwi Nusantara

  18 Dynaplast

  37 Jembo Cable Company

  38 Kalbe Farma

  39 Kedawung Setia industrial

  40 Kimia Farma

  41 Langgeng Makmur Industri

  42 Lion Mesh prima

  43 Lion Metal Works

  44 Mandom Indonesia

  45 Merck

  46 Metrodata Electronics

  47 Modern Internasional(Modern Photo Film)

  48 Mulia Industrindo

  49 Multi Bintang Indonesia

  50 Multistrada Arah Sarana

  51 Mustika Ratu

  52 Myoh technology

  53 Pan Brothers Tex

  54 Panasia Filament Inti

  55 Perdana Bangun Pusaka

  56 Pioneerindo Gourmet International

  57 Polychem Indo (GT Petrochem Industries)

  58 Polysindo Eka Perkasa (Asia Pacific Fibers)

  59 Prasidha Aneka Niaga

  78 Trias Sentosa

  79 Tunas Baru Lampung

  80 Tunas Ridean

  81 Ultra Jaya Milk

  82 Unilever Indonesia

  83 United Tractors

  84 Unitex

  85 Yanaprima Hastapersada

  

Lampiran 2

Perhitungan Biaya Diskresioner Abnormal

Tahun 2007 No Nama perusahaan At-1 St-1 DISEXP Disexp/At-1 1/At-1 St-1/At-1 Abn_DISC

  3.97E+12

  4.96E+10 0.0163796 3.302E-13 1.1135138 -.02749

  16 Davomas Abadi 1.032E+12 1.657E+12 176742683 0.0001712 9.687E-13 1.6048124 -.04992

  15 Darya-Varia Laboratoria 5.573E+11 5.767E+11 9.215E+10 0.1653429 1.794E-12 1.0346859 .12268

  14 Colorpak Indonesia 1.334E+11 2.918E+11 489058374 0.0036672 7.498E-12 2.188174 -.05305

  13 Budi Acid jaya 9.316E+11 1.073E+12 659000000 0.0007074 1.073E-12 1.1516658 -.04356

  2.97E-11 1.700253 -.04712

  12 Betonjaya Manunggal 3.367E+10 5.725E+10 13939889 0.000414

  11 Berlina 4.109E+11 3.067E+11 570076407 0.0013874 2.434E-12 0.7463282 -.03750

  2.348E+12 2.997E+12 2.551E+11 0.1086619 4.259E-13 1.2762302 .06272

  10 Bentoel International Investama

  5.75E-13 0.2676352 -.02922

  9 Barito Pacific Timber 1.739E+12 4.655E+11 6.557E+09 0.0037703

  8 Astra Otoparts 3.028E+12 3.372E+12

  5.19E+09 0.0021833 4.206E-13 1.6700695 -.04882

  1 AKR Corporindo 2.377E+12

  1.71E-12 1.0584773 -.01189

  6.19E+11 1.818E+10 0.0310917

  6 Astra Graphia 5.848E+11

  5 Asiaplast Industries 2.674E+11 1.615E+11 87270054 0.0003263 3.739E-12 0.6037231 -.03656

  1.96E+12 9.283E+11 789220000 0.0004026 5.101E-13 0.473587 -.03524

  4 Argo Pantes

  3 Apac Citra Centertex 2.235E+12 2.217E+12 4.459E+09 0.0019957 4.475E-13 0.9919859 -.04030

  1.97E+12 312629353 0.0002502 8.002E-13 1.576107 -.04949

  1.25E+12

  2 Alumindo Light Metal Industry

  7 Astra International 5.793E+13 5.571E+13 9.352E+11 0.0161438 1.726E-14 0.9616756 -.02582

  18 Dynaplast 1.124E+12 1.003E+12 2.427E+09 0.0021598 8.897E-13 0.8922014 -.03880

  1.529E+12 1.511E+12 1.313E+09 0.0008587 6.541E-13 0.9880552 -.04136

  4.48E+11

  5.28E-12 1.7963998 -.04965 3.626E+11

  36 Jaya Pari Steel 1.894E+11 3.402E+11 441077188 0.002329

  2.635E+11 1.259E+11 154845360 0.0005877 3.795E-12 0.4776343 -.03467

  35 Jakarta Kyoei Steel Works

  34 Intraco Penta 8.318E+11 5.521E+11 6.674E+09 0.0080229 1.202E-12 0.6636529 -.02996

  33 Inter Delta 2.827E+10 8.074E+10 2.376E+09 0.0840529 3.537E-11 2.8561594 .02244

  3.91E+11 5.019E+09 0.0102297 2.038E-12 0.7969269 -.02936

  32 Indospring 4.906E+11

  1.627E+13 2.194E+13 9.416E+11 0.0578826 6.147E-14 1.3487986 .01096

  31 Indofood Sukses Makmur

  9.598E+12 6.325E+12 3.937E+10 0.0041021 1.042E-13 0.6590065 -.03397

  30 Indocement Tunggal Prakarsa

  29 Indo Kordsa (Branta Mulia)

  19 Ekadharma International 7.465E+10 1.101E+11 296016669 0.0039656

  28 Indo Acidatama 3.304E+11 2.694E+11 737213000 0.002231 3.026E-12 0.815204 -.03746

  5.56E+11 5.576E+11 4.384E+09 0.007885 1.799E-12 1.002854 -.03437

  27 Indal Aluminium Industry

  26 Holcim Indonesia 7.066E+12 2.993E+12 6.329E+10 0.0089569 1.415E-13 0.4236148 -.02609

  25 HM Sampoerna 1.266E+13 2.955E+13 1.083E+12 0.0855349 7.899E-14 2.333771 .02598

  24 Gudang Garam 2.173E+13 2.634E+13 1.809E+12 0.0832176 4.601E-14 1.2119475 .03805

  23 Gajah Tunggal 7.276E+12 5.471E+12 1.077E+11 0.0148023 1.374E-13 0.7518844 -.02446

  22 Fast Food Indonesia 4.836E+11 1.276E+12 1.169E+11 0.2417798 2.068E-12 2.6395418 .17856

  21 Fajar Surya Wisesa 3.422E+12 1.693E+12 2.922E-13 0.4947791 -.03594

  4.78E+11 371200197 0.0006995 1.884E-12 0.9008177 -.04024

  5.306E+11

  20 Ever Shine Textile Industry

  1.34E-11 1.4753133 -.04283

  1E+09 0.0027583 2.757E-12 1.2354168 -.04236

  38 Kalbe Farma 4.625E+12 6.072E+12 1.078E+12 0.2330552 2.162E-13 1.3128758 .18661

  49 Multi Bintang Indonesia 6.104E+11

  1.32E-11 1.8763384 .09139

  7.576E+10 1.421E+11 1.086E+10 0.1433501

  56 Pioneerindo Gourmet International

  1.51E-11 0.8866092 -.00511

  55 Perdana Bangun Pusaka 6.623E+10 5.872E+10 2.246E+09 0.03391

  6.64E+11 3.552E+11 13379500 2.015E-05 1.506E-12 0.5348742 -.03627

  54 Panasia Filament Inti

  53 Pan Brothers Tex 5.538E+11 1.427E+12 1.589E+09 0.0028685 1.806E-12 2.5758229 -.05957

  52 Myoh technology 9.499E+09 2.192E+09 34746950 0.0036579 1.053E-10 0.2308015 -.01508

  51 Mustika Ratu 2.918E+11 2.264E+11 5.322E+10 0.1824 3.427E-12 0.7759103 .14327

  5.68E+11 9.951E+09 0.0069409 6.975E-13 0.3962032 -.02768

  50 Multistrada Arah Sarana 1.434E+12

  8.91E+11 9.942E+10 0.1628702 1.638E-12 1.4596117 .11473

  3.78E+12 2.465E+12 5.959E+10 0.015763 2.645E-13 0.6519806 -.02220

  39 Kedawung Setia industrial 4.397E+11 6.579E+11 2.396E+09 0.0054478 2.274E-12 1.496177 -.04308

  48 Mulia Industrindo

  8.937E+11 1.191E+12 1.962E+10 0.021948 1.119E-12 1.3331788 -.02464

  47 Modern Internasional(Modern Photo Film)

  1.35E-12 2.2088024 -.03261

  46 Metrodata Electronics 7.408E+11 1.636E+12 1.866E+10 0.0251829

  45 Merck 2.827E+11 4.876E+11 8.358E+10 0.2956548 3.537E-12 1.7248075 .24436

  44 Mandom Indonesia 6.722E+11 9.516E+11 1.406E+11 0.2091297 1.488E-12 1.4157023 .16153

  43 Lion Metal Works 1.877E+11 1.433E+11 5.654E+09 0.0301225 5.328E-12 0.7633442 -.00860

  42 Lion Mesh prima 4.359E+10 7.934E+10 232262360 0.0053286 2.294E-11 1.8202966 -.04464

  5.089E+11 2.707E+11 3.886E+09 0.0076366 1.965E-12 0.531934 -.02856

  41 Langgeng Makmur Industri

  1.55E+11 0.1228902 7.927E-13 1.7356873 .07110

  2.19E+12

  40 Kimia Farma 1.262E+12

  57 Polychem Indo (GT 3.987E+12 3.259E+12 1.301E+10 0.003264 2.508E-13 0.8173761 -.03682

  58 Polysindo Eka Perkasa (Asia Pacific Fibers)

  69 Semen Gresik 7.496E+12 8.728E+12 2.209E+11 0.0294648 1.334E-13 1.1642703 -.01508

  2.202E+12 4.387E+11 4.541E-13 0.1991818 -.03213

  75 Surabaya Agung Industri Pulp&Kertas

  74 Sumi Indo Kabel 5.903E+11 1.914E+12 1.174E+09 0.0019887 1.694E-12 3.2430253 -.06902

  7.04E+11 8.134E+09 0.0053491 6.576E-13 0.4629694 -.03013

  73 Sumalindo lestari jaya 1.521E+12

  2.11E+09 0.0032855 1.557E-12 1.2557401 -.04225

  6.423E+11 8.066E+11

  72 Sorini Agro Asia Corporindo

  5.92E+10 0.0111447 1.883E-13 0.8863539 -.02983

  71 SMART 5.312E+12 4.708E+12

  7.47E+09 0.0275191 3.684E-12 1.5789749 -.02188

  70 Sepatu Bata 2.715E+11 4.286E+11

  68 Selamat sempurna 7.167E+11 8.811E+11 2.999E+10 0.0418417 1.395E-12 1.2294318 -.00338

  5.849E+12 3.061E+12 5.158E+10 0.0088192

  67 Sekar Laut 1.619E+11 1.939E+11 6.809E+09 0.04206 6.177E-12 1.1979782 -.00213

  9.887E+10 1.238E+11 1.929E+10 0.1950696 1.011E-11 1.2516737 .15071

  66 Schering Plough Indonesia

  65 Roda Vivatex 5.338E+11 1.407E+11 438745917 0.0008219 1.873E-12 0.2635354 -.03194

  64 Ricky Putra Globalindo 5.165E+11 4.178E+11 4.396E+09 0.0085119 1.936E-12 0.8089437 -.03124

  1.981E+11 4.842E+10 3.805E+09 0.0192069 5.048E-12 0.2444606 -.01290

  63 Resource Alam Indonesia

  62 Pyridam Farma 8.313E+10 6.134E+10 2.808E+10 0.3378258 1.203E-11 0.737863 .30031

  1.04E+11 1.331E+11 8.345E+09 0.0802731 9.619E-12 1.2800268 .03549

  61 Primarindo Asia Infrastructure

  60 Prima Alloy Steel 5.932E+11 7.461E+11 182807414 0.0003082 1.686E-12 1.257874 -.04524

  59 Prasidha Aneka Niaga 2.881E+11 5.198E+11 1.358E+09 0.0047133 3.471E-12 1.804502 -.04761

  1.71E-13 0.5233414 -.02750

  76 Surya Intrindo Makmur 1.459E+11 1.376E+11 57432336 0.0003936 6.853E-12 0.9431359 -.04043 2.479E+12 2.729E+12 4.676E+11 0.1885886 4.033E-13 1.100826 .14489

  78 Trias Sentosa

  2.02E+12 1.207E+12 3.862E+09 0.0019116 4.949E-13 0.5974119 -.03532

  79 Tunas Baru Lampung 2.049E+12 1.194E+12 3.931E+09 0.0019183

  4.88E-13 0.5826764 -.03512

  80 Tunas Ridean 2.858E+12 3.874E+12 1.907E+10 0.0066732 3.499E-13 1.3557038 -.04030

  81 Ultra Jaya Milk 1.249E+12 8.352E+11 1.077E+11 0.0862312 8.006E-13 0.6686759 .04813

  82 Unilever Indonesia 4.626E+12 1.134E+13 1.797E+12 0.3884047 2.162E-13 2.4503331 .32737

  83 United Tractors 1.125E+13 1.372E+13 3.514E+10 0.0031242 8.891E-14 1.2197506 -.04214

  84 Unitex 1.598E+11 1.305E+11 874208747 0.0054702 6.257E-12 0.8165271 -.03381

  85 Yanaprima Hastapersada 1.383E+11 1.746E+11 353020229 0.0025517 7.228E-12 1.2616905 -.04231

Tahun 2008 No Nama perusahaan At-1 St-1 DISEXP Disexp/At-1 1/At-1 St-1/At-1 Abn_DISC

  6.57E+09 0.0018783 2.859E-13 1.6853745 -.04934

  1 AKR Corporindo 3.498E+12 5.895E+12

  1.371E+12 2.322E+12 1.538E+09 0.001122 7.294E-13 1.693649 -.05014

  3 Apac Citra Centertex 2.335E+12 2.595E+12 4.739E+09 0.0020291 4.282E-13 1.1113012 -.04180

  4 Argo Pantes 1.866E+12 1.045E+12 148265000 7.946E-05 5.359E-13 0.5602191 -.03667

  5 Asiaplast Industries 2.952E+11

  1.93E+11 141387787 0.0004789 3.387E-12 0.6536296 -.03709

  6 Astra Graphia 6.246E+11 7.256E+11 1.522E+10 0.0243729 1.601E-12 1.161752 -.01995

  7 Astra International 6.352E+13 7.018E+13 1.158E+12 0.0182305 1.574E-14 1.1048961 -.02557

  8 Astra Otoparts 3.454E+12 4.184E+12 7.483E+10 0.021662 2.895E-13 1.2113409 -.02347

  9 Barito Pacific Timber 1.691E+13 3.369E+11 9.555E+09 0.000565 5.913E-14 0.0199177 -.02931

  10 Bentoel International Investama

  3.859E+12 4.586E+12 2.854E+11 0.0739563 2.591E-13 1.1883432 .02912

  2 Alumindo Light Metal Industry

  11 Berlina

  22 Fast Food Indonesia 6.295E+11

  1.004E+13 7.324E+12 4.058E+10 0.0040431 9.962E-14 0.7295973 -.03493

  30 Indocement Tunggal Prakarsa

  1.555E+12 1.547E+12 1.328E+09 0.0008544 6.431E-13 0.9950149 -.04146

  29 Indo Kordsa (Branta Mulia)

  28 Indo Acidatama 3.341E+11 2.681E+11 875268000 0.0026196 2.993E-12 0.8023231 -.03691

  4.827E+11 5.141E+11 4.578E+09 0.009484 2.072E-12 1.0649308 -.03354

  27 Indal Aluminium Industry

  26 Holcim Indonesia 7.208E+12 3.755E+12 8.349E+10 0.011583 1.387E-13 0.5209178 -.02471

  25 HM Sampoerna 1.568E+13 2.979E+13 1.165E+12 0.0743251 6.377E-14 1.8996617 .02033

  24 Gudang Garam 2.378E+13 2.739E+13 9.958E+11 0.0418765 4.205E-14 1.1517839 -.00252

  6.66E+12 7.795E+10 0.0092202 1.183E-13 0.7877109 -.03050

  23 Gajah Tunggal 8.455E+12

  1.59E+12 1.963E+11 0.3119072 1.589E-12 2.5252824 .25009

  3.77E+12 2.656E+12 2.653E-13 0.7045318 -.03863

  3.87E+11 3.759E+11 599562170 0.0015494 2.584E-12 0.9714846 -.04020

  21 Fajar Surya Wisesa

  5.407E+11 5.075E+11 286936827 0.0005307 1.849E-12 0.9385836 -.04090

  20 Ever Shine Textile Industry

  19 Ekadharma International 8.493E+10 1.469E+11 534906486 0.0062985 1.177E-11 1.729879 -.04398

  18 Dynaplast 1.123E+12 1.139E+12 2.875E+09 0.0025588 8.902E-13 1.0140354 -.03996

  17 Duta Pertiwi Nusantara 1.561E+11 1.007E+11 299577462 0.0019197 6.408E-12 0.6455719 -.03515

  2.8E+12 143160874 0.0001069 7.467E-13 2.0907447 -.05625

  16 Davomas Abadi 1.339E+12

  15 Darya-Varia Laboratoria 5.609E+11 4.948E+11 1.046E+11 0.186499 1.783E-12 0.8821633 .14579

  14 Colorpak Indonesia 1.676E+11 3.823E+11 537344643 0.0032064 5.967E-12 2.281046 -.05490

  1.35E+12 2.172E+09 0.001462 6.731E-13 0.9088931 -.03974

  13 Budi Acid jaya 1.486E+12

  12 Betonjaya Manunggal 4.647E+10 1.152E+11 48192727 0.0010371 2.152E-11 2.4791186 -.05757

  31 Indofood Sukses 2.971E+13 2.786E+13 9.379E+11 0.0315717 3.366E-14 0.9377723 -.01008

  32 Indospring 2.433E+11 5.644E+11 9.891E+09 0.040647

  5.318E+11 3.032E+11 4.899E+09 0.0092134 1.881E-12 0.5701237 -.02748

  51 Mustika Ratu

  50 Multistrada Arah Sarana 1.799E+12 8.983E+11 1.781E+10 0.0099012 5.558E-13 0.4993045 -.02606

  49 Multi Bintang Indonesia 6.218E+11 9.786E+11 1.212E+11 0.1948459 1.608E-12 1.5737294 .14524

  48 Mulia Industrindo 3.823E+12 2.776E+12 3.105E+09 0.0008122 2.616E-13 0.7261098 -.03810

  9.101E+11 1.256E+12 1.203E+10 0.0132201 1.099E-12 1.3804176 -.03397

  47 Modern Internasional(Modern Photo Film)

  46 Metrodata Electronics 1.162E+12 2.713E+12 2.237E+10 0.0192501 8.604E-13 2.3342521 -.04021

  8.97E+10 0.270959 3.021E-12 1.6529762 .22052

  45 Merck 3.311E+11 5.472E+11

  44 Mandom Indonesia 7.252E+11 1.018E+12 1.454E+11 0.2004685 1.379E-12 1.4042164 .15301

  43 Lion Metal Works 2.161E+11 1.796E+11 9.426E+09 0.0436124 4.627E-12 0.8308372 .00393

  42 Lion Mesh prima 6.281E+10 1.172E+11 277036540 0.0044105 1.592E-11 1.8664586 -.04707

  41 Langgeng Makmur Industri

  4.11E-12 2.3195996 -.01820

  40 Kimia Farma 4.933E+11 2.366E+12 1.316E+11 0.2668402 2.027E-12 4.7956065 .17595

  2.79E+09 0.0051478 1.845E-12 1.701946 -.04607

  39 Kedawung Setia industrial 5.421E+11 9.226E+11

  38 Kalbe Farma 5.138E+12 7.005E+12 1.164E+12 0.2266273 1.946E-13 1.363297 .17953

  37 Jembo Cable Company 4.705E+11 7.356E+11 1.099E+09 0.0023351 2.126E-12 1.5635034 -.04707

  3.72E-12 1.6102073 -.04819

  36 Jaya Pari Steel 2.688E+11 4.328E+11 433415125 0.0016125

  2.901E+11 1.313E+11 67121499 0.0002313 3.447E-12 0.4524896 -.03475

  35 Jakarta Kyoei Steel Works

  7.74E+09 0.0089606 1.158E-12 0.7661132 -.03035

  34 Intraco Penta 8.638E+11 6.618E+11

  1.68E+09 0.0691751 4.117E-11 3.3487913 .00200

  33 Inter Delta 2.429E+10 8.133E+10

  3.16E+11 2.521E+11 6.692E+10 0.2117784 3.165E-12 0.7978628 .17233

  53 Pan Brothers Tex 8.331E+11 1.623E+12 2.379E+09 0.0028556

  1.738E+11 5.527E+10 3.164E+09 0.0182057 5.753E-12 0.3179583 -.01475

  8.08E+12 1.038E+11 0.0128728

  71 SMART 8.063E+12

  70 Sepatu Bata 3.321E+11 4.937E+11 9.113E+09 0.0274409 3.011E-12 1.4867412 -.02087

  69 Semen Gresik 8.515E+12 9.601E+12 2.851E+11 0.0334782 1.174E-13 1.1274861 -.01060

  8.3E+11 1.064E+12 3.911E+10 0.047119 1.205E-12 1.2819176 .00120

  68 Selamat sempurna

  67 Sekar Laut 1.827E+11 2.371E+11 8.438E+09 0.046186 5.474E-12 1.2975009 .00063

  1.286E+11 1.704E+11 2.127E+10 0.1654335 7.778E-12 1.3250167 .11983

  66 Schering Plough Indonesia

  5.43E+09 0.0093071 1.714E-12 0.2434045 -.02322

  1.42E+11

  65 Roda Vivatex 5.835E+11

  1.74E-12 0.7405619 -.02917

  64 Ricky Putra Globalindo 5.747E+11 4.256E+11 5.591E+09 0.0097291

  63 Resource Alam Indonesia

  1.2E-12 1.9487029 -.05162

  62 Pyridam farma 9.516E+10 8.664E+10 3.617E+10 0.3800901 1.051E-11 0.9105237 .34016

  9.718E+10 2.364E+11 7.756E+09 0.0798174 1.029E-11 2.4322872 .02034

  61 Primarindo Asia Infrastructure

  5.43E+11 6.581E+11 16283037 2.999E-05 1.842E-12 1.2120497 -.04491

  60 Prima Alloy Steel

  59 Prasidha Aneka Niaga 2.917E+11 6.001E+11 1.536E+09 0.0052669 3.428E-12 2.0569519 -.05030

  5.448E+12 3.639E+12 5.202E+10 0.0095489 1.835E-13 0.6679484 -.02863

  58 Polysindo Eka Perkasa (Asia Pacific Fibers)

  4.161E+12 3.858E+12 1.181E+10 0.0028371 2.403E-13 0.9272243 -.03866

  57 Polychem Indo (GT Petrochem Industries)

  7.401E+10 1.599E+11 1.326E+10 0.1791817 1.351E-11 2.1603313 .12361

  56 Pioneerindo Gourmet International

  55 Perdana Bangun Pusaka 6.292E+10 5.377E+10 1.485E+09 0.0236019 1.589E-11 0.8545348 -.01490

  54 Panasia Filament Inti 6.062E+11 3.886E+11 583391174 0.0009623 1.649E-12 0.6409414 -.03667

  1.24E-13 1.002052 -.02960 Corporindo

  73 Sumalindo lestari jaya 1.896E+12 1.074E+12 9.219E+09 0.0048625 5.275E-13 0.566444 -.03196

  2.02E+12 0.3787962 1.875E-13 2.3521369 .31902

  5.8E-13 0.6331921 -.03767

  4 Argo Pantes 1.724E+12 1.092E+12 17550000 1.018E-05

  3 Apac Citra Centertex 2.176E+12 1.908E+12 4.229E+09 0.0019434 4.595E-13 0.8768162 -.03887

  6.11E-13 1.4522175 -.04766

  1.637E+12 2.377E+12 853159711 0.0005213

  2 Alumindo Light Metal Industry

  1 AKR Corporindo 4.875E+12 9.476E+12 7.504E+09 0.0015394 2.051E-13 1.9438816 -.05300

  85 Yanaprima Hastapersada 1.253E+11 2.412E+11 194042535 0.0015483 7.979E-12 1.9247597 -.05172

  84 Unitex 1.506E+11 1.129E+12 566361495 0.0037598 6.639E-12 7.4925322 -.12112

  1.3E+13 1.817E+13 5.466E+10 0.0042035 7.691E-14 1.3970722 -.04334

  83 United Tractors

  82 Unilever Indonesia 5.333E+12 1.254E+13

  74 Sumi Indo Kabel 5.893E+11

  81 Ultra Jaya Milk 1.363E+12 1.127E+12 1.551E+11 0.1137827 7.338E-13 0.8268091 .07364

  80 Tunas Ridean 3.345E+12 4.412E+12 1.392E+10 0.0041617 2.989E-13 1.3188923 -.04235

  4.07E-13 0.7505563 -.03632

  79 Tunas Baru Lampung 2.457E+12 1.844E+12 7.094E+09 0.0028872

  78 Trias Sentosa 2.139E+12 1.497E+12 5.087E+09 0.0023781 4.675E-13 0.6996484 -.03617

  77 Tempo Scan pacific 2.773E+12 3.124E+12 4.983E+11 0.179688 3.606E-13 1.1265491 .13565

  76 Surya Intrindo Makmur 1.177E+11 1.321E+11 65461306 0.0005563 8.498E-12 1.1227888 -.04236

  2.662E+12 6.732E+11 3.757E-13 0.252902 -.03282

  75 Surabaya Agung Industri Pulp&Kertas

  1.94E+09 0.0032917 1.697E-12 2.6987867 -.06074

  1.59E+12

Tahun 2009 No Nama perusahaan At-1 St-1 DISEXP Disexp/At-1 1/At-1 St-1/At-1 Abn_DISC

  5 Asiaplast Industries 2.761E+11 3.008E+11 923108465 0.0033436 3.622E-12 1.0894771 -.03979

  18 Dynaplast 1.235E+12 1.382E+12 3.978E+09 0.0032213 8.097E-13 1.1190843 -.04066

  27 Indal Aluminium 6.224E+11

  26 Holcim Indonesia 8.209E+12 5.341E+12 4.574E+10 0.0055717 1.218E-13 0.6506351 -.03239

  1.19E+12 0.0737847 6.198E-14 2.1495497 .01659

  25 HM Sampoerna 1.613E+13 3.468E+13

  24 Gudang Garam 2.407E+13 3.025E+13 9.268E+11 0.0384996 4.154E-14 1.2566649 -.00725

  23 Gajah Tunggal 8.714E+12 7.963E+12 7.036E+10 0.0080748 1.148E-13 0.9139174 -.03326

  22 Fast Food Indonesia 7.848E+11 2.023E+12 2.384E+11 0.3037862 1.274E-12 2.577395 .24126

  21 Fajar Surya Wisesa 3.719E+12 3.027E+12 2.689E-13 0.8140308 -.04004

  5.302E+11 5.691E+11 254050224 0.0004791 1.886E-12 1.0733121 -.04267

  20 Ever Shine Textile Industry

  19 Ekadharma International 1.408E+11 1.826E+11 623122705 0.0044267 7.104E-12 1.2975626 -.04092

  17 Duta Pertiwi Nusantara 1.426E+11 1.127E+11 247789255 0.0017373 7.011E-12 0.7900207 -.03711

  6 Astra Graphia 8.411E+11 1.028E+12 1.394E+10 0.0165697 1.189E-12 1.2219637 -.02858

  3.62E+12 3.393E+12 92111781 2.544E-05 2.762E-13 0.9372314 -.04159

  16 Davomas Abadi

  15 Darya-Varia Laboratoria 6.377E+11 5.483E+11 1.309E+11 0.2053394 1.568E-12 0.8599122 .16488

  14 Colorpak Indonesia 2.589E+11 5.047E+11 631371879 0.0024387 3.863E-12 1.9492664 -.05169

  13 Budi Acid jaya 1.699E+12 1.552E+12 4.956E+09 0.0029174 5.887E-13 0.9136053 -.03836

  12 Betonjaya Manunggal 7.051E+10 1.724E+11 14920126 0.0002116 1.418E-11 2.4449519 -.05892

  11 Berlina 4.322E+11 4.799E+11 713369108 0.0016506 2.314E-12 1.1104662 -.04192

  4.456E+12 5.941E+12 3.393E+11 0.0761492 2.244E-13 1.333354 .02944

  10 Bentoel International Investama

  9 Barito Pacific Timber 1.724E+13 1.832E+13 8.409E+09 0.0004877 5.799E-14 1.0625838 -.04277

  8 Astra Otoparts 3.981E+12 5.278E+12 5.403E+10 0.0135711 2.512E-13 1.3257463 -.03303

  7 Astra International 8.074E+13 9.706E+13 1.308E+12 0.0162001 1.239E-14 1.2021798 -.02885

  6.42E+11 8.256E+09 0.0132652 1.607E-12 1.0315123 -.02939 Industry

  28 Indo Acidatama 3.929E+11 3.139E+11 6.677E+09 0.0169927 2.545E-12 0.7989048 -.02255

  3.33E-12 0.6327946 -.03708

  1.24E+12 1.639E+11 0.1799786 1.098E-12 1.3612093 .13303

  44 Mandom Indonesia 9.108E+11

  3.95E-12 0.9070291 -.01087

  43 Lion Metal Works 2.531E+11 2.296E+11 7.564E+09 0.0298789

  42 Lion Mesh prima 6.199E+10 1.633E+11 265034735 0.0042756 1.613E-11 2.6346579 -.05703

  5.601E+11 3.262E+11 4.926E+09 0.0087955 1.785E-12 0.5823877 -.02807

  41 Langgeng Makmur Industri

  40 Kimia Farma 1.446E+12 2.705E+12 1.085E+11 0.0750286 6.917E-13 1.8709171 .02149

  39 Kedawung Setia industrial 4.857E+11 1.078E+12 1.962E+09 0.0040396 2.059E-12 2.2194243 -.05379

  38 Kalbe Farma 5.704E+12 7.877E+12 9.344E+11 0.1638278 1.753E-13 1.3810655 .11650

  37 Jembo Cable Company 6.734E+11 1.131E+12 1.448E+09 0.0021505 1.485E-12 1.6797509 -.04883

  36 Jaya Pari Steel 3.993E+11 7.327E+11 48690092 0.0001219 2.504E-12 1.8347685 -.05272

  3.003E+11 1.901E+11 67741425 0.0002255

  29 Indo Kordsa (Branta Mulia)

  35 Jakarta Kyoei Steel Works

  34 Intraco Penta 1.137E+12 1.052E+12 7.011E+09 0.0061654 8.793E-13 0.9253015 -.03522

  33 Inter Delta 3.767E+10 8.305E+10 1.799E+09 0.0477653 2.655E-11 2.2046281 -.00666

  32 Indospring 9.182E+11 9.632E+11 9.733E+09 0.0105993 1.089E-12 1.0489753 -.03234

  3.88E+13 8.374E+11 0.0211514 2.526E-14 0.9799949 -.02105

  3.959E+13

  31 Indofood Sukses Makmur

  8.86E-14 0.8665502 -.03802

  9.78E+12 3.068E+10 0.002718

  1.129E+13

  30 Indocement Tunggal Prakarsa

  1.673E+12 1.638E+12 1.455E+09 0.00087 5.978E-13 0.9791482 -.04124

  45 Merck 3.751E+11 6.371E+11 8.697E+10 0.2318757 2.666E-12 1.6987321 .18080

  47 Modern Internasional(Modern Photo Film)

  58 Polysindo Eka Perkasa (Asia Pacific Fibers)

  64 Ricky Putra Globalindo 6.458E+11 4.908E+11 8.491E+09 0.0131487 1.549E-12 0.7600116 -.02603

  2.252E+11 3.384E+11 4.106E+09 0.0182371 4.441E-12 1.5028131 -.03009

  63 Resource Alam Indonesia

  3.77E+10 0.3821312 1.014E-11 1.2121088 .33828

  62 Pyridam farma 9.866E+10 1.196E+11

  2.84E+11 7.387E+09 0.0687372 9.305E-12 2.6428426 .00643

  1.075E+11

  61 Primarindo Asia Infrastructure

  60 Prima Alloy Steel 5.553E+11 4.107E+11 92832942 0.0001672 1.801E-12 0.7395238 -.03871

  2.87E+11 7.131E+11 1.222E+09 0.0042572 3.485E-12 2.4850203 -.05679

  59 Prasidha Aneka Niaga

  4.913E+12 3.741E+12 4.296E+10 0.0087439 2.035E-13 0.761363 -.03063

  3.856E+12 4.003E+12 206420000 5.353E-05 2.593E-13 1.0380199 -.04286

  7.908E+11 1.057E+12 1.154E+10 0.0145933 1.264E-12 1.3369994 -.03202

  57 Polychem Indo (GT Petrochem Industries)

  8.176E+10 2.038E+11 1.398E+10 0.1709844 1.223E-11 2.492869 .11098

  56 Pioneerindo Gourmet International

  55 Perdana Bangun Pusaka 5.356E+10 5.085E+10 2.217E+09 0.0413854 1.867E-11 0.9495021 .00203

  54 Panasia Filament Inti 5.818E+11 3.278E+11 12487360 2.146E-05 1.719E-12 0.5634298 -.03661

  1.05E-12 1.8452997 -.05109

  53 Pan Brothers Tex 9.527E+11 1.758E+12 1.979E+09 0.0020777

  52 Myoh technology 7.547E+09 1.749E+09 23756958 0.0031479 1.325E-10 0.2317142 -.01202

  51 Mustika Ratu 3.548E+11 3.078E+11 7.079E+10 0.1995241 2.819E-12 0.8675904 .15913

  50 Multistrada Arah Sarana 2.379E+12 1.334E+12 1.781E+10 0.0074879 4.203E-13 0.5605677 -.02928

  49 Multi Bintang Indonesia 9.414E+11 1.326E+12 1.134E+11 0.1204454 1.062E-12 1.4081968 .07289

  48 Mulia Industrindo 3.741E+12 3.347E+12 5.696E+10 0.0152266 2.673E-13 0.8946856 -.02585

  65 Roda Vivatex 5.809E+11 2.056E+11 1.023E+09 0.0017616 1.721E-12 0.3538662 -.03218

  66 Schering Plough Indonesia

  79 Tunas Baru Lampung 2.802E+12 3.956E+12 4.067E+09 0.0014513 3.568E-13 1.4115434 -.04624

  76 Surya Intrindo Makmur 8.064E+10

  4.57E+10 57504359 0.0007131

  1.24E-11 0.5667862 -.03456

  77 Tempo Scan pacific 2.967E+12 3.634E+12 6.024E+11 0.2030383

  3.37E-13 1.2247116 .15774

  78 Trias Sentosa 2.159E+12 1.811E+12 3.486E+09 0.0016147 4.632E-13 0.8388293 -.03872

  80 Tunas Ridean 3.583E+12 5.523E+12 1.117E+10 0.0031175 2.791E-13 1.541169 -.04625

  75 Surabaya Agung Industri Pulp&Kertas

  81 Ultra Jaya Milk 1.719E+12 1.363E+12 1.042E+11 0.0605939 5.817E-13 0.7926752 .02087

  82 Unilever Indonesia 6.505E+12 1.558E+13 2.276E+12 0.3498866 1.537E-13 2.3948414 .28955

  83 United Tractors 2.285E+13

  2.79E+13 5.327E+10 0.0023315 4.377E-14 1.2212682 -.04296

  84 Unitex 1.531E+11 1.541E+11 685117947 0.0044736

  6.53E-12 1.0062889 -.03721

  2.523E+12 6.531E+11 3.963E-13 0.2588143 -.03290

  74 Sumi Indo Kabel 6.364E+11 1.645E+12 1.134E+09 0.0017816 1.571E-12 2.5853306 -.06081

  1.995E+11

  3.33E+11 0.0314055 9.431E-14 1.1515503 -.01299

  2.04E+11 1.802E+10 0.0903254 5.012E-12 1.0224812 .04824

  67 Sekar Laut

  2.01E+11 3.131E+11 9.126E+09 0.0454009 4.975E-12 1.5578102 -.00356

  68 Selamat sempurna 9.298E+11 1.354E+12 4.924E+10 0.0529556 1.076E-12 1.4558553 .00479

  69 Semen Gresik

  1.06E+13 1.221E+13

  70 Sepatu Bata 4.019E+11 5.398E+11 9.184E+09 0.0228503 2.488E-12 1.3430246 -.02368

  2.17E+12 1.097E+12 5.497E+09 0.0025332 4.608E-13 0.505579 -.03352

  71 SMART 1.003E+13

  1.61E+14

  1.09E+11 0.0108681 9.974E-14 16.059944 -.22478

  72 Sorini Agro Asia Corporindo

  1.111E+12 1.493E+12

  9E-13 1.3439037 -.04675

  73 Sumalindo lestari jaya

  85 Yanaprima Hastapersada 1.805E+11 2.778E+11 243832694 0.0013505 5.539E-12 1.5383941 -.04729

Tahun 2010 No Nama perusahaan At-1 St-1 DISEXP Disexp/At-1 1/At-1 St-1/At-1 Abn_DISC

  10 Bentoel International Investama

  16 Davomas Abadi 2.806E+12 4.061E+11 76656530 2.732E-05 3.564E-13 0.1447114 -.03141

  15 Darya-Varia Laboratoria 7.836E+11 8.692E+11 1.488E+11 0.1898705 1.276E-12 1.1091838 .14618

  4.48E+11 631371879 0.0028804 4.562E-12 2.0436062 -.05237

  14 Colorpak Indonesia 2.192E+11

  5.48E+09 0.0034275 6.255E-13 1.1146518 -.04042

  13 Budi Acid jaya 1.599E+12 1.782E+12

  12 Betonjaya Manunggal 6.978E+10 1.331E+11 16933236 0.0002427 1.433E-11 1.9074699 -.05197

  11 Berlina 5.072E+11 5.371E+11 847548513 0.0016709 1.972E-12 1.0589795 -.04129

  4.894E+12 7.255E+12 5.812E+11 0.1187488 2.043E-13 1.4823624 .07013

  1 AKR Corporindo 6.059E+12

  8.96E+12 1.167E+10 0.0019254

  8 Astra Otoparts 4.645E+12 5.266E+12 5.737E+10 0.0123515 2.153E-13 1.1336635 -.03179

  7 Astra International 8.894E+13 9.853E+13 2.123E+12 0.0238706 1.124E-14 1.1078054 -.01997

  6 Astra Graphia 7.749E+11 1.335E+12 1.401E+10 0.0180846 1.291E-12 1.7232048 -.03348

  5 Asiaplast Industries 3.024E+11 2.845E+11 1.485E+09 0.0049118 3.307E-12 0.9409939 -.03636

  7.55E+11 307445000 0.0002104 6.844E-13 0.5167202 -.03596

  4 Argo Pantes 1.461E+12

  3 Apac Citra Centertex 1.803E+12 1.488E+12 2.474E+09 0.0013719 5.545E-13 0.8250663 -.03877

  1.482E+12 7.483E+10 1.023E+09 0.0006908 6.749E-13 0.050508 -.02950

  2 Alumindo Light Metal Industry

  1.65E-13 1.4787486 -.04665

  9 Barito Pacific Timber 1.657E+13 1.439E+13 5.425E+09 0.0003274 6.035E-14 0.8686236 -.04044

  18 Dynaplast 1.291E+12 1.492E+12 3.787E+09 0.0029341 7.748E-13 1.1561107 -.04143

  30 Indocement Tunggal Prakarsa

  36 Jaya Pari Steel

  3.69E-12 0.7589642 -.03871

  2.71E+11 2.057E+11 45252450 0.000167

  35 Jakarta Kyoei Steel Works

  34 Intraco Penta 1.172E+12 9.343E+11 8.545E+09 0.0072899 8.531E-13 0.7970993 -.03245

  33 Inter Delta 3.507E+10 7.905E+10 1.046E+09 0.0298358 2.852E-11 2.2542155 -.02496

  1.61E-12 1.1595265 -.02144

  32 Indospring 6.211E+11 7.202E+11 1.419E+10 0.0228511

  3.74E+13 7.986E+11 0.0197755 2.476E-14 0.926067 -.02173

  4.038E+13

  31 Indofood Sukses Makmur

  1.328E+13 1.058E+13 6.007E+10 0.0045243 7.532E-14 0.7966289 -.03532

  1.22E+09 0.0009038 7.409E-13 1.1118886 -.04289

  19 Ekadharma International 1.651E+11 2.052E+11 810126256 0.0049062 6.056E-12 1.2428241 -.03987

  1.35E+12 1.501E+12

  29 Indo Kordsa (Branta Mulia)

  28 Indo Acidatama 4.138E+11 3.525E+11 1.275E+09 0.0030823 2.417E-12 0.8520138 -.03716

  4.704E+11 4.706E+11 6.967E+09 0.0148096 2.126E-12 1.0004966 -.02738

  27 Indal Aluminium Industry

  26 Holcim Indonesia 7.265E+12 5.944E+12 7.357E+10 0.0101261 1.376E-13 0.8181117 -.02998

  25 HM Sampoerna 1.772E+13 3.897E+13 1.171E+12 0.0661178 5.644E-14 2.1997744 .00827

  24 Gudang Garam 2.723E+13 3.297E+13 1.662E+12 0.0610174 3.672E-14 1.2108671 .01586

  23 Gajah Tunggal 8.877E+12 7.936E+12 4.446E+10 0.0050087 1.126E-13 0.8940297 -.03608

  22 Fast Food Indonesia 1.041E+12 2.454E+12 2.635E+11 0.2530356 9.602E-13 2.3567687 .19330

  21 Fajar Surya Wisesa 3.671E+12 2.733E+12 776771172 0.0002116 2.724E-13 0.7445179 -.03893

  5.189E+11 5.398E+11 735635071 0.0014178 1.927E-12 1.0403799 -.04131

  20 Ever Shine Textile Industry

  3.54E+11 3.029E+11 26627974 7.523E-05 2.825E-12 0.8556789 -.04016

  38 Kalbe Farma 6.482E+12 9.087E+12 1.214E+12 0.1872845 1.543E-13 1.4018392 .13969

  49 Multi Bintang Indonesia 9.935E+11 1.616E+12

  57 Polychem Indo (GT

  1.44E+10 0.1580128 1.097E-11 2.4448016 .09846

  9.114E+10 2.228E+11

  56 Pioneerindo Gourmet International

  55 Perdana Bangun Pusaka 9.312E+10 5.195E+10 1.978E+09 0.0212446 1.074E-11 0.557905 -.01413

  54 Panasia Filament Inti 4.636E+11 2.471E+11 2.157E-12 0.532939 -.03618

  1.22E-12 1.9444482 -.05158

  53 Pan Brothers Tex 8.196E+11 1.594E+12 2.324E+09 0.0028359

  52 Myoh technology 6.931E+09 2.047E+09 24748246 0.0035709 1.443E-10 0.2953961 -.01087

  51 Mustika Ratu 3.656E+11 3.456E+11 8.072E+10 0.2207757 2.735E-12 0.945137 .17938

  50 Multistrada Arah Sarana 2.536E+12 1.691E+12 2.001E+10 0.0078906 3.943E-13 0.6669736 -.03024

  1.73E+11 0.1741652 1.007E-12 1.6268958 .12380

  48 Mulia Industrindo 3.239E+12 3.165E+12 6.105E+10 0.01885 3.088E-13 0.977181 -.02328

  39 Kedawung Setia industrial 5.507E+11 9.598E+11 2.069E+09 0.0037578 1.816E-12 1.7429621 -.04799

  7.73E+11 8.989E+11 5.006E+09 0.0064752 1.294E-12 1.1628575 -.03790

  47 Modern Internasional(Modern Photo Film)

  2.4E+10 0.022658 9.442E-13 3.2075007 -.04800

  46 Metrodata Electronics 1.059E+12 3.397E+12

  4.34E+11 7.514E+11 1.062E+11 0.2448316 2.304E-12 1.7314605 .19329

  45 Merck

  44 Mandom Indonesia 9.946E+11 1.389E+12 2.121E+11 0.2132723 1.005E-12 1.3962361 .16586

  43 Lion Metal Works 2.714E+11 1.975E+11 6.803E+09 0.0250702 3.685E-12 0.7278273 -.01341

  42 Lion Mesh prima 7.283E+10 1.248E+11 267951700 0.0036791 1.373E-11 1.7137052 -.04613

  1.85E-12 0.7051451 -.01355

  5.405E+11 3.811E+11 1.345E+10 0.0248789

  41 Langgeng Makmur Industri

  40 Kimia Farma 1.566E+12 2.854E+12 1.191E+11 0.0760379 6.386E-13 1.8227109 .02311

  3.72E+12 3.143E+12 2.688E-13 0.8449108 -.04043

  58 Polysindo Eka Perkasa (Asia Pacific Fibers)

  4.57E+10 0.048527 1.062E-12 1.4598309 .00031

  2.414E+12 4.527E+11 4.143E-13 0.1875341 -.03198

  75 Surabaya Agung Industri Pulp&Kertas

  1.78E-12 1.5341472 -.04752

  74 Sumi Indo Kabel 5.619E+11 8.621E+11 877877547 0.0015622

  2.01E+12 6.673E+11 5.212E+09 0.0025935 4.976E-13 0.3320665 -.03123

  73 Sumalindo lestari jaya

  1.263E+12 1.471E+12 7.921E-13 1.1650902 -.04447

  72 Sorini Agro Asia Corporindo

  1.42E+13 1.109E+11 0.0108601 9.794E-14 1.3908328 -.03660

  71 SMART 1.021E+13

  2.4E-12 1.4362764 -.04313

  70 Sepatu Bata 4.167E+11 5.985E+11 1.921E+09 0.0046111

  69 Semen Gresik 1.295E+13 1.439E+13 7.721E-14 1.1109187 -.04387

  68 Selamat sempurna 9.417E+11 1.375E+12

  4.57E+12 3.512E+12 1.802E+09 0.0003943 2.188E-13 0.7684455 -.03907

  67 Sekar Laut 1.962E+11 2.763E+11 9.701E+09 0.0494501 5.097E-12 1.4084185 .00242

  2.063E+11 2.849E+11 1.034E+10 0.0501179 4.848E-12 1.3812851 .00341

  66 Schering Plough Indonesia

  65 Roda Vivatex 6.512E+11 2.361E+11 467757690 0.0007183 1.536E-12 0.3625197 -.03336

  5.08E+11 1.607E+10 0.0267941 1.667E-12 0.8469871 -.01348

  64 Ricky Putra Globalindo 5.997E+11

  2.729E+11 4.066E+11 5.168E+09 0.0189363 3.664E-12 1.4897719 -.02932

  63 Resource Alam Indonesia

  1.32E+11 3.764E+10 0.3766277 1.001E-11 1.3208325 .33137

  62 Pyridam farma 9.994E+10

  9.488E+10 2.422E+11 8.704E+09 0.091734 1.054E-11 2.5529707 .03074

  61 Primarindo Asia Infrastructure

  60 Prima Alloy Steel 4.207E+11 1.612E+11 458006020 0.0010886 2.377E-12 0.3831612 -.03314

  59 Prasidha Aneka Niaga 3.536E+11 5.924E+11 2.828E-12 1.6750866 -.05075

  76 Surya Intrindo Makmur 6.004E+10 4.219E+09 83653869 0.0013933 1.666E-11 0.0702674 -.02695

  78 Trias Sentosa 1.922E+12 1.572E+12 4.681E+09 0.002436 5.204E-13 0.8177882 -.03762

  79 Tunas Baru Lampung 2.786E+12 2.784E+12 6.063E+09 0.002176 3.589E-13 0.9990068 -.04022

  80 Tunas Ridean 1.771E+12 4.593E+12 5.145E+10 0.0290581 5.648E-13 2.5937583 -.03377

  81 Ultra Jaya Milk 1.733E+12 1.614E+12 1.817E+11 0.1048712 5.771E-13 0.9314516 .06337

  82 Unilever Indonesia 7.485E+12 1.825E+13 2.831E+12 0.3782523 1.336E-13 2.4377951 .31737

  83 United Tractors

  2.44E+13 2.924E+13 7.689E+10 0.0031505 4.098E-14 1.1982007 -.04185

  84 Unitex 1.437E+11 1.456E+11 1.256E+09 0.008745 6.961E-12 1.0134015 -.03297

  85 Yanaprima Hastapersada 1.911E+11 2.789E+11 186208350 0.0009742 5.232E-12 1.4590403 -.04669

  

Lampiran 3

Data Proporsi Dewan Komisaris, Rangkap Jabatan Dewan Komisaris, Kepemilikan Manajerial, dan Kepemilikan