PENGARUH UKURAN PERUSAHAAN DAN KONSENTRASI KEPEMILIKAN TERHADAP PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA - POLSRI REPOSITORY
Lampiran 5 Data Populasi dan Sampel Penelitian No Kode Nama Perusahaan Kriteria Sampel
1 ADMG Polychem Indonesia Tbk √ √ √
X
1
2
3
4
- 2 ADES PT Akasha Wira International Tbk √ √ √
- 3 AISA PT Tiga Pilar Sejahtera Food Tbk √ √ √
- 4 AKKU Alam Karya Unggul Tbk √
- 5 AKPI Argha Karya Prima Industry Tbk √ √ √
- 6 ALDO Alkindo Naratama Tbk √ √ √ √
- 8 ALMI Alumindo Light Metal Industry Tbk √ √ √ √
- 10 AMFG Asahimas Flat Glass Tbk √ √ √
- 11 APLI Asiaplast Industries Tbk √ √ √ √
- 13 ARNA Arwana Citra Mulia Tbk √ √ √
- 14 ASII Astra International Tbk
- 15 AUTO Astra Otoparts Tbk √ √ √ √
- 17 BATA Sepatu Bata Tbk √ √ √
- 18 BIMA Primarindo Asia Infrastructure Tbk √
- 19 BRAM Indo Kordsa Tbk √ √ √
- 20 BRNA Berlina Tbk √ √ √ √
- 22 BTON Beton Jaya Manunggal Tbk √ √ √
- 23 BUDI Budi Acid jaya Tbk √ √ √
- 24 CEKA PT Cahaya Kalbar Tbk √ √ √
- 25 CNTX Century Textile Industry Tbk √
- 26 CPIN Charoen Pokphand Indonesia Tbk √ √ √ √
- 29 DLTA PT Delta Djakarta Tbk √ √
- 30 DPNS Duta Pertiwi Nusantara Tbk √
- 31 DVLA PT Darya Varia Laboratoria Tbk √ √ √
- 32 EKAD Ekadharma International Tbk √ √ √ √
- 35 ETWA Eterindo Wahanatama Tbk √ √ √
- 38 GDST Gunawan Dianjaya Steel Tbk √ √ √
28 DAVO PT Davomas Abadi Tbk √ √ √
X X
X
X
X
X
X X
X
6
27 CTBN Citra Turbindo Tbk √ √ √ √
7
X
5
X X
X √
X
X
8
33 ERTX Eratex Djaja Tbk √ √ √ √
9
34 ESTI Ever Shine Tex Tbk √
X X
X
X
21 BRPT Barito Pasific Tbk √
X
X
X
X
X X
X
X
1
7 ALKA Alaska Industrindo Tbk √ √
X X
2
9 ALTO PT Tri Banya Tirta Tbk
X √ √
X
X
3
12 ARGO Argo Pantes Tbk √
X X
X
X
X X
X X
4
16 BAJA Saranacentral Bajatama Tbk √ √ √
X
X X
X
- 39 GDYR Goodyear Indonesia Tbk √ √ √
- 40 GGRM Gudang Garam Tbk √ √ √ √
- 42 HDTX Panasia Indo Resources Tbk √ √ √
- 43 HMSP Handjaya Mandala Sampoerna Tbk √ √ √ √
- 47
- 48
- 49
- 50
- 52
- 53
- 56
- 57
- 58
- 59
- 60 JECC Jembo Cable Company Tbk √ √ √ √
- 62 JPFA Japfa Comfeed Indonesia Tbk √ √ √
- 63 JPRS Jaya Pari Steel Tbk √ √ √
- 64 KAEF PT Kimia Farma (Persero) Tbk √ √
- 65 KBLI KMI Wire and Cable Tbk √ √ √
- 66 KBLM Kabelindo Murni Tbk √ √
- 67 KBRI Kertas Basuki Rachmat Indonesia Tbk
- 68 KDSI Kedawung Setia Industrial Tbk √ √ √ √
- 70 KICI PT Kedaung Indah Can Tbk √ √ √ √
- 72 KRAH Grand Kartech Tbk
- 73 KRAS Krakatau Steel Tbk √ √
- 74 LION Lion Metal Works Tbk
- 75 LMPI PT Langgeng Makmur Industry Tbk √ √
- 76 LMSH Lionmesh Prima Tbk
X
X
X X
61 JKSW Jakarta Kyoei Steel Work LTD Tbk √
18
X X
X X
ISSP Steel Pipe Industry of Indonesia Tbk
X X
X X
IPOL Indopoly Swakarsa Industry Tbk
X
INTP Indocement Tunggal Prakasa tbk √ √ √
X
X X
X
X
X X
X X
X X
X X
X X
X X
X X
X X
X
X X
71 KLBF PT Kalbe Farma Tbk √ √ √
20
X
69 KIAS Keramik Indonesia Assosiasi Tbk √ √ √
19
X X
X X
INRU Toba Pulp Lestari Tbk √
X X
X X
X
14
45 IGAR Champion Pasific Indonesia Tbk √ √ √ √
13
44 ICBP PT Indofood CBP Sukses Makmur Tbk √ √ √ √
12
X
41 GJTL Gajah Tunggal Tbk √ √ √
X X
11
X
X
X
X X
37 FPNI Titan Kimia Nusantara Tbk √
46 IKAI Inti Keramik Alam Asri Industri Tbk √
X
55 INKP Indah Kiat Pulp & Paper Tbk
X
17
54 INDS Indospring Tbk √ √ √ √
16
INDR Indo Rama Synthetic Tbk √ √ √ √
X
INDF PT Indofood Sukses Makmur Tbk √ √ √
51 INCI Intan Wijaya International Tbk √ √ √
IKBI Sumi Indo Kabel Tbk √ √ √
15
INAI Indal Aluminium Industry Tbk √ √ √ √
X X
INAF PT Indofarma (Persero) Tbk √ √
X
IMAS Indomobil Sukses International Tbk X √ √
X
X X
- 79 MASA Multistrada Arah Sarana Tbk √ √ √
- 80 MBTO PT Martina Berto Tbk √ √ √ √
- 82 MLBI PT Multi Bintang Indonesia Tbk √ √ √
- 83 MLIA Mulia Industrindo Tbk
- 84 MRAT PT Mustika Ratu Tbk √ √ √ √
- 86 MYTX Apac Citra Centertex Tbk √
- 87 NIKL Pelat Timah Nusantara Tbk √
- 88 NIPS Nipress Tbk √ √ √
- 89 PBRX Pan Brothers Tbk √ √ √
- 90 PICO Pelangi Indah Canindo Tbk √ √ √
- 91 POLY Asia Pasific Fibers Tbk √
- 92 PRAS Prima Alloy Steel Universal Tbk √ √ √
- 93 PSDN PT Prashida Aneka Niaga Tbk
- 94 PTSN Sat Nusa Persada Tbk √ √ √
- 95 PYFA PT Pyridam Farma Tbk √ √ √ √
- 97 RIMBA Bentoel International Investama Tbk √
- 98 ROTI PT Nippon Indosari Corporindo Tbk √ √ √
- 99 SCCO Supreme Cable Manufacturing and Commerce Tbk √ √ √
- 100 SCPI PT Schering Plough Indonesia Tbk √
- 101 SIAP Sekawan Intipratama Tbk √ √ √ √
- 103 SIMA Siwani Makmur Tbk √
- 104 SIPD Siearad Produce tbk
- 105 SKBM PT Sekar Bumi √ √
- 106 SKLT PT Sekar Laut Tbk √ √
- 107 SMBR Semen Baturaja (Persero) Tbk
- 108 SMCB Holcim indonesia Tbk √ √ √
- 109 SMGR Semen Indonesia (Persero) Tbk √ √ √
- 110 SMSM Selamat Sempurna Tbk √ √ √ √
- 112 SPMA Suparma Tbk √ √ √ √
- 114 SRIL Sri Rejeki Isman Tbk
- 115 SRSN Indo Acitama Tbk √ √ √
- 116 SSTM Sunson Textile Manufacturer Tbk √
- 117 STAR Star Petrochem Tbk
X X
X
24 102 SIDO PT Industri Jamu & Farmasi Sido Muncul Tbk
X X
X X
X X
X
√
X X
X
X X
X X
X X
X
X X
X
25 111 SOBI Sorini Agro Asia Corporindo √
X √
X
26 113 SQBB PT Taisho Pharmaceutical Indonesia Tbk
X X
X X
X X
X X
X
X X
X
X √ √
X
X X
X
X
78 MAIN Malindo Feedmill Tbk √ √ √
X
X
21
81 MERK PT Merck Tbk √ √ √
X
X
X X
X X
22
85 MYOR PT Mayora Indah Tbk √ √
X X
X X
X X
X
X
X
X
X
X X
X
X
X X
X X
X
23
96 RICY Ricky Putra Globalindo Tbk √ √ √
X
X
- 120 TBMS Tembaga Mulia Semanan Tbk √ √ √
- 121 TCID PT Masdom Indonesia Tbk √ √ √
- 122 TFCO Tifico Fiber Indonesia Tbk √ √ √ √
- 125 TOTO Surya Toto Indonesia Tbk √ √ √
- 126 TPIA Chandra Asri Petrochemical √
- 127 TRIS Trisula International Tbk
- 128 TRST Trias Sentosa Tbk √ √ √
- 129 TSPC PT Tempo Scan Pasific Tbk √ √ √ √
- 131 UNIC Unggul Indah Cahaya Tbk √ √ √ √
- 133 UNTX Unitex Tbk
- 134 UNVR PT Unilever Indonesia Tbk √ √ √ √
- 136 WIIM Wismilak Inti Makmur Tbk √ √ √
- 137 YPAS Yana Prima Hasta Persada Tbk √ √ √ √
X
X
VOKS Voksel Electric Tbk √ √ √
31 135
X X
X X
X
30 132 UNIT Nusantara Inti Corpora Tbk √ √ √
X
29 130 ULTJ PT Ultrajaya Milk Industry and Trading Company Tbk √ √ √
X
X X
X X
X
X X
X
X
X √
28 124 TIRT Tirta Mahakam Resources Tbk √
27 123 TKIM Pabrik Kertas Tjiwi Kimia tbk √ √ √ √
X
X
X
X X
119 SULI Sumalindo Lestari Jaya Tbk √
32
Lampiran 6 Data Rekapitulasi Variabel Penelitian Variabel Ukuran Perusahaan
25 SMSM Selamat Sempurna Tbk 1.441.204.473.590 28,00
19 KDSI Kedawung Setia Industrial Tbk 570.564.051.755 27,07
20 KICI PT Kedaung Indah Can Tbk 94.955.970.131.000 32,18
21 MBTO PT Martina Berto Tbk 609.494.013.942 27,14
22 MRAT PT Mustika Ratu Tbk 455.472.778.210 26,84
23 PYFA PT Pyridam Farma Tbk 135.849.510.061 25,63
24 SIAP Sekawan Intipratama Tbk 184.367.259.026 25,94
26 SPMA Suparma Tbk 1.664.353.264.549 28,14
17 INDS Indospring Tbk 1.664.779.358.215 28,14
27 TFCO Tifico Fiber Indonesia Tbk 383.549.385.000 26,67
28 TKIM Pabrik Kertas Tjiwi Kimia tbk 2.682.042.000.000 28,62
29 TSPC PT Tempo Scan Pasific Tbk 4.632.984.970.719 29,16
30 UNIC Unggul Indah Cahaya Tbk 248.270.710.000 26,24
31 UNVR PT Unilever Indonesia Tbk 11.984.979.000.000 30,11
32 YPAS Yana Prima Hasta Persada Tbk 349.438.243.276 26,58
18 JECC Jembo Cable Company Tbk 708.955.186.000 27,29
No Kode Nama Perusahaan Total Aset
Ln
6 CPIN Charoen Pokphand Indonesia Tbk 7.180.890.000.000 29,60
Total Aset
1 ALDO Alkindo Naratama Tbk 184.896.742.887 25,94
2 ALMI Alumindo Light Metal Industry Tbk 1.881.568.513.922 28,26
3 ALTO PT Tri Banya Tirta Tbk 324.619.954.340 26,51
4 APLI Asiaplast Industries Tbk 333.867.300.446 26,53
5 BRNA Berlina Tbk 770.383.930.000 27,37
7 CTBN Citra Turbindo Tbk 268.438.471.000 26,32
15 INAI Indal Aluminium Industry Tbk 612.224.219.835 27,14
8 EKAD Ekadharma International Tbk 273.893.467.429 26,34
9 ERTX Eratex Djaja Tbk 433.414.874.000 26,79
10 FASW Fajar Surya Wisesa Tbk 5.578.334.207.456 29,35
11 GGRM Gudang Garam Tbk 41.509.325.000.000 31,36
12 HMSP Handjaya Mandala Sampoerna Tbk 26.247.527.000.000 30,90
13 ICBP PT Indofood CBP Sukses Makmur Tbk 17.753.480.000.000 30,51
14 IGAR Champion Pasific Indonesia Tbk 312.342.760.278 26,47
16 INDR Indo Rama Synthetic Tbk 688.006.195.000 27,26
Variabel Konsentrasi Kepemilikan
18 JECC Jembo Cable Company Tbk 52,57
32 YPAS Yana Prima Hasta Persada Tbk 89,47
31 UNVR PT Unilever Indonesia Tbk 85,00
30 UNIC Unggul Indah Cahaya Tbk 47,31
29 TSPC PT Tempo Scan Pasific Tbk 95,06
28 TKIM Pabrik Kertas Tjiwi Kimia tbk 60,00
27 TFCO Tifico Fiber Indonesia Tbk 33,07
26 SPMA Suparma Tbk 29,70
25 SMSM Selamat Sempurna Tbk 58,13
24 SIAP Sekawan Intipratama Tbk 36,00
23 PYFA PT Pyridam Farma Tbk 53,85
22 MRAT PT Mustika Ratu Tbk 71,26
21 MBTO PT Martina Berto Tbk 66,82
20 KICI PT Kedaung Indah Can Tbk 43,62
19 KDSI Kedawung Setia Industrial Tbk 49,13
No Kode Nama Perusahaan %Kepemilikan Terbesar
1 ALDO Alkindo Naratama Tbk 58,41
8 EKAD Ekadharma International Tbk 75,45
2 ALMI Alumindo Light Metal Industry Tbk 32,10
3 ALTO PT Tri Banya Tirta Tbk 78,39
4 APLI Asiaplast Industries Tbk 53,91
5 BRNA Berlina Tbk 51,42
6 CPIN Charoen Pokphand Indonesia Tbk 55,53
7 CTBN Citra Turbindo Tbk 42,00
9 ERTX Eratex Djaja Tbk 36,30
16 INDR Indo Rama Synthetic Tbk 49,00
10 FASW Fajar Surya Wisesa Tbk 52,17
11 GGRM Gudang Garam Tbk 69,29
12 HMSP Handjaya Mandala Sampoerna Tbk 98,18
13 ICBP PT Indofood CBP Sukses Makmur Tbk 80,53
14 IGAR Champion Pasific Indonesia Tbk 79,42
15 INAI Indal Aluminium Industry Tbk 29,21
17 INDS Indospring Tbk 75,65
Variabel Perataan Laba
24 SIAP Sekawan Intipratama Tbk 55.413 442.027 0,125
18 JECC Jembo Cable Company Tbk 163.491 1.147.673 0,142
19 KDSI Kedawung Setia Industrial Tbk 97.912 1.005.500 0,097
20 KICI PT Kedaung Indah Can Tbk 16.441 277.835 0,059
21 MBTO PT Martina Berto Tbk 196.341 742.502 0,264
22 MRAT PT Mustika Ratu Tbk 154.357 578.550 0,267
23 PYFA PT Pyridam Farma Tbk 70.508 341.540 0,206
25 SMSM Selamat Sempurna Tbk 394.074 1.156.618 0,341
16 INDR Indo Rama Synthetic Tbk 189.392 914.066 0,207
26 SPMA Suparma Tbk 155.320 1.033.191 0,150
27 TFCO Tifico Fiber Indonesia Tbk 316.877 685.745 0,462
28 TKIM Pabrik Kertas Tjiwi Kimia tbk 12.056 38.299 0,315
29 TSPC PT Tempo Scan Pasific Tbk 719.057 2.149.863 0,334
30 UNIC Unggul Indah Cahaya Tbk 130.233 680.920 0,191
31 UNVR PT Unilever Indonesia Tbk 1.803.665 4.277.525 0,422
32 YPAS Yana Prima Hasta Persada Tbk 129.790 562.239 0,231
17 INDS Indospring Tbk 155.781 956.647 0,163
No Kode Nama Perusahaan Perubahan
Laba Perubahan
5 BRNA Berlina Tbk 173.425 689.667 0,251
Penjualan Perataan
Laba
1 ALDO Alkindo Naratama Tbk 74.688 444.095 0,168
2 ALMI Alumindo Light Metal Industry Tbk 273.327 2.058.238 0,133
3 ALTO PT Tri Banya Tirta Tbk 269.324 509.292 0,529
4 APLI Asiaplast Industries Tbk 1.025.251 2.469.757 0,415
6 CPIN Charoen Pokphand Indonesia Tbk 1.387.491 3.674.387 0,378
14 IGAR Champion Pasific Indonesia Tbk 271.821 671.442 0,405
7 CTBN Citra Turbindo Tbk 280.461 457.004 0,614
8 EKAD Ekadharma International Tbk 131.551 502.560 0,262
9 ERTX Eratex Djaja Tbk 580.992 257.580 2,256
10 FASW Fajar Surya Wisesa Tbk 746.632 2.081.394 0,359
11 GGRM Gudang Garam Tbk 2.543.118 5.682.491 0,448
12 HMSP Handjaya Mandala Sampoerna Tbk 2.374.023 5.947.790 0,399
13 ICBP PT Indofood CBP Sukses Makmur Tbk 1.328.087 4.036.555 0,329
15 INAI Indal Aluminium Industry Tbk 144.694 719.023 0,201
Lampiran 7 Hasil Pengolahan Data Penelitian Descriptive Statistics
N Minimum Maximum Mean Std. Deviation SIZE 32 22,56 32,18 27,8175 1,97437 KP 32 26,7900 98,1800 59,235000 20,7218418 PERATA LABA 32 1 ,97 ,177 Valid N (listwise)
1 ,000 5 1,000 Classification Table a,b
Observed Predicted
PERATA LABA Percentage Correct1 Step 0 PERATA LABA 1 ,0
1 31 100,0 Overall Percentage 96,9
Constant is included in the model. The cut value is ,500
Step -2 Log likelihood Cox & Snell R Square
Nagelkerke R Square 1 ,000 a
,243 1,000
a. Estimation terminated at iteration number 20 because
maximum iterations has been sreached. Final solution
cannot be found.Model Summary
Rangkuman Hasil Analisis Regresi Logistik
Variabel Penelitian Koefisien Regresi
Wald Test Sig. Kesimpulan
Constant 3,434 11,424 0,01 Ditolak
UP 9,981 0,000 0,998 Ditolak
KP 0,157 0,000 1,000 Diterima
Variables in the Equation
B S.E. Wald df Sig. Exp(B) Step 1 aSIZE 9,981 3436,921 ,000 1 ,998 21622,586 KP ,157 428,015 ,000 1 1,000 1,169 Constant -247,016 74460,077 ,000 1 ,997 ,000 a. Variable(s) entered on step 1: SIZE, KP.
Omnimbus Test of Model Coeffisien Chi-square df Sig
Step 1 Step 8,900 2 ,012 Block 8,900 2 ,012 Model 8,900 2 ,012