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1 LAMPIRAN
154 PERHITUNGAN DISCRETIONARY ACCRUAL (A) No. Kode Saham Tahun NI CF TACit TAi, t-1 TAC/ TA (t-1) ∆ sales (i,t)/TA (t-1) PPE/TA (t-1) PPE
14 YPAS 2009 18.540.681.482 15.044.881.849 3.495.799.633 180.549.748.739 0,019361975 0,006195878 0,554317289 100.081.847.273
24 UNTX 2009 30.679.809.366 2.516.627.991 28.163.181.375 153.146.523.532 0,183896968 0,055628942 0,450065734 68.926.002.531
23 MYRX 2009 13.946.172.812 -966.799.859 14.912.972.671 2.232.250.219 6,680690428 0,008152209 18.197.770
22 SMSM 2009 132.850.275.038 268.070.416.818 -135.220.141.780 929.753.183.773 -0,1454366 0,02265711 0,367155778 341.364.253.389
21 PRAS 2009 -36.216.313.566 208.243.945 -36.424.557.511 286.965.007.378 -0,126930311 0,869345023 0,535401233 153.641.418.794
20 NIPS 2009 3.685.250.963 843.083.666 2.842.167.297 325.008.127.626 0,008744911 0,616996305 0,437543905 142.205.325.467
19 BRAM 2009 72.105.574.000 213.251.329.000 -141.145.755.000 1.672.766.471.000 -0,084378637 0,082047857 0,385845404 645.429.255.000
18 GJTL 2009 905.330.000.000 1.137.405.000.000 -232.075.000.000 8.713.559.000.000 -0,026633778 4,70531E-06 0,414209165 3.609.236.000.000
17 AUTO 2009 768.265.000.000 595.745.000.000 172.520.000.000 3.981.316.000.000 0,043332406 0,003118818 0,174996408 696.716.000.000
16 ASSI 2009 10.040.000.000.000 11.335.000.000.000 -1.295.000.000.000 80.740.000.000.000 -0,016039138 0,018107506 0,271748823 21.941.000.000.000
15 BRPT 2009 547.265.000.000 1.034.262.000.000 -486.997.000.000 17.243.721.000.000 -0,02824199 0,22790661 0,568864574 9.809.342.000.000
13 DYNA 2009 65.588.022.747 179.707.366.125 -114.119.343.378 1.235.004.262.542 -0,092404008 0,089062198 0,602970989 744.671.741.429
1 MLIA 2009 1.442.020.686.000 548.396.982.000 893.623.704.000 3.773.017.638.000 0,236845886 0,00004824 0,448072323 1.690.584.778.000
12 BRNA 2009 20.260.227.896 27.083.258.750 -6.823.030.854 432.641.907.567 -0,015770619 0,132229651 0,495175721 214.233.768.452
11 APLI 2009 30.142.714.633 39.483.367.398 -9.340.652.765 276.082.674.266 -0,03383281 0,05884821 0,679006711 187.461.988.513
10 AKKU 2009 -5.664.063.927 -293.116.246 -5.370.947.681 42.858.281.932 -0,125318782 0,128505245 0,591148403 25.335.604.931
9 TPIA 2009 482.884.000.000 601.240.000.000 -118.356.000.000 2.374.666.000.000 -0,049841114 0,104592393 0,402052331 954.740.000.000
8 SOBI 2009 157.548.060.000 392.286.907.000 -234.738.847.000 1.111.099.598.000 -0,211267151 0,020026391 0,583296271 648.100.252.000
7 ETWA 2009 10.416.886.250 -1.025.273.940 11.442.160.190 417.548.675.139 0,027403177 0,121211169 0,048048907 20.062.757.476
6 PICO 2009 12.657.347.594 26.731.596.161 -14.074.248.567 588.563.565.451 -0,023912878 0,011859432 0,373346215 219.737.979.541
5 LMSH 2009 2.400.507.034 4.064.913.956 -1.664.406.922 61.987.805.413 -0,026850554 0,621185811 0,39017045 24.185.809.936
4 LION 2009 33.613.329.078 50.456.390.635 -16.843.061.557 253.141.852.363 -0,06653606 0,126803077 0,077480817 19.613.637.506
3 JPRS 2009 1.917.377.909 -9.626.220.956 11.543.598.865 399.343.736.262 0,028906423 1,076353189 0,048058677 19.191.931.767
2 INAI 2009 -12.824.140.133 84.367.262.804 -97.191.402.937 622.405.086.863 -0,156154577 0,275333444 0,05106276 31.781.721.634
25 KBLM 2009 1.695.130.121 8.175.310.054 -6.480.179.933 459.110.629.071 -0,014114637 0,519191668 0,518517481 238.056.887.055
155
41 MITI 2009 8.925.071.679 22.965.826.384 -14.040.754.705 127.830.725.345 -0,109838653 0,192637161 0,298186489 38.117.395.115
53 LMSH 2010 7.350.536.344 9.647.718.776 -2.297.182.432 72.830.915.980 -0,031541309 0,497054824 0,319949277 23.302.198.938
52 LION 2010 38.631.299.358 32.525.842.443 6.105.456.915 271.366.371.297 0,022498944 0,038047354 0,06710015 18.208.724.225
51 JPRS 2010 28.445.580.508 48.826.247.303 -20.380.666.795 353.951.009.577 -0,057580474 0,352941836 0,049777658 17.618.852.275
50 INAI 2010 15.924.870.857 -90.023.374.137 105.948.244.994 470.415.971.203 0,225222466 0,019617147 0,044133076 20.760.903.657
49 BTON 2010 8.393.401.472 21.402.190.054 -13.008.788.582 69.783.877.404 -0,186415388 0,074403075 0,101577574 7.088.476.952
48 ALMI 2010 43.722.582.261 -73.945.789.465 117.668.371.726 1.481.610.908.727 0,079419213 0,853711496 0,350728605 519.643.327.083
47 MLIA 2010 1.574.744.236.000 519.766.440.000 1.054.977.796.000 3.238.592.534.000 0,325751939 0,066718945 1,014617016 3.285.931.092.000
46 IKAI 2010 -39.209.332.680 -44.142.634 -39.165.190.046 764.903.018.446 -0,051202818 0,003766393 0,546929396 418.347.946.033
45 INTA 2009 37.473.252.355 107.682.723.082 -70.209.470.727 1.137.218.196.524 -0,061737907 0,022319468 0,056198586 63.910.054.849
44 KONI 2009 5.483.009.456 -34.161.659.103 39.644.668.559 53.557.693.882 0,740223592 0,020486269 0,435559676 23.327.571.789
43 AKRA 2009 274.718.650.000 671.152.317.000 -396.433.667.000 4.874.850.950 -81,32221294 105,9091288 586,5283393 2.859.238.232.000
42 LTLS 2009 85.925.000.000 970.833.000.000 -884.908.000.000 3.440.010.000.000 -0,25723995 0,206752015 0,255760012 879.817.000.000
40 MLPL 2009 110.691.000.000 1.246.881.000.000 -1.136.190.000.000 11.461.858.000.000 -0,099127908 0,077950451 0,199121207 2.282.299.000.000
26 IKBI 2009 28.718.699.277 112.732.401.688 -84.013.702.411 636.408.514.847 -0,132012222 1,230678288 0,192526763 122.525.671.390
39 MTDL 2009 10.064.638.280 279.800.857.151 -269.736.218.871 1.288.795.504.203 -0,209293265 0,01961725 0,05012514 64.601.055.592
38 LMPI 2009 5.991.716.796 12.909.610.155 -6.917.893.359 560.078.203.949 -0,012351656 0,098125549 0,287909207 161.251.671.834
37 KICI 2009 -5.214.569.732 989.752.746 -6.204.322.478 86.218.216.167 -0,071960692 0,118116645 0,073966347 6.377.246.516
36 MRAT 2009 21.016.846.720 2.437.835.047 18.579.011.673 354.780.623.962 0,052367605 0,106464643 0,182820987 64.861.343.935
35 TCID 2009 124.611.778.665 188.221.655.813 -63.609.877.148 910.789.677.565 -0,069840358 0,108644454 0,439021487 399.856.238.388
34 PYFA 2009 3.772.968.359 5.020.232.151 -1.247.263.792 98.655.309.435 -0,012642642 0,125888499 0,547840607 54.047.384.571
33 KAEF 2009 62.506.876.510 120.369.595.992 -57.862.719.482 1.445.669.799.639 -0,040024852 0,103294183 0,27811496 402.062.398.262
32 INAF 2009 2.125.637.967 40.557.994.677 -38.432.356.710 965.811.675.903 -0,039792806 0,366044306 0,104565683 100.990.757.228
31 GGRM 2009 3.455.702.000.000 3.265.201.000.000 190.501.000.000 24.072.959.000.000 0,007913485 0,113049542 0,291591241 7.019.464.000.000
30 STTP 2009 41.072.367.353 99.952.885.153 -58.880.517.800 626.749.784.472 -0,093945813 0,00433021 0,519959005 325.884.194.275
29 PSDN 2009 32.449.818.159 -44.342.060.912 76.791.879.071 286.965.007.378 0,26760015 0,420802145 0,408431565 117.205.567.084
28 INDF 2009 2.075.861.000.000 2.314.507.000.000 -238.646.000.000 39.591.309.000.000 -0,006027737 0,041889219 0,273000547 10.808.449.000.000
27 PTSN 2009 -36.312.861.204 57.873.649.915 -94.186.511.119 964.585.323.095 -0,097644562 0,160085846 0,429738607 414.519.553.409
54 TBMS 2010 3.228.843.530 -157.246.007.956 160.474.851.486 996.064.870.315 0,161108836 1,56645715 0,119950176 119.478.156.101
156
70 ARGO 2010 -125.015.984.000 -27.979.034.000 -97.036.950.000 1.461.055.966.000 -0,066415628 0,062078447 0,818724205 1.196.201.884.000
82 STTP 2010 42.630.759.100 -13.517.981.904 56.148.741.004 548.720.445.825 0,102326679 0,246934467 0,581490165 319.075.542.490
81 INDF 2010 2.952.858.000.000 6.909.950.000.000 -3.957.092.000.000 40.382.953.000.000 -0,097989169 0,024912517 0,290645956 11.737.142.000.000
80 PTSN 2010 -12.611.917.439 64.166.431.374 -76.778.348.813 899.685.312.962 -0,085339115 0,240316553 0,43487257 391.248.463.907
79 VOKS 2010 10.066.230.211 114.921.610.808 -104.855.380.597 1.237.957.685.071 -0,084700295 0,338899237 0,170359883 210.898.326.363
78 IKBI 2010 4.600.387.412 -36.294.909.196 40.895.296.608 561.948.871.968 0,072774052 0,648083095 0,199976241 112.376.423.010
77 KBLM 2010 3.921.611.855 5.654.912.326 -1.733.300.471 354.780.873.513 -0,004885552 0,680102734 0,656710618 232.988.366.743
76 SIMM 2010 -4.689.898.982 -1.595.595.102 -3.094.303.880 60.038.267.566 -0,05153886 0,070267403 0,503154247 30.208.509.288
75 UNTX 2010 -25.288.156.801 -28.650.945.498 3.362.788.697 143.664.943.150 0,023407163 0,132272154 0,453650189 65.173.628.559
74 SSTM 2010 9.918.323.868 16.726.584.387 -6.808.260.519 877.231.389.917 -0,007761077 0,02214512 0,446821109 391.965.502.624
73 HDTX 2010 1.190.607.578 24.713.058.244 -23.522.450.666 1.089.713.245.877 -0,021585909 0,252771221 0,283837568 309.301.557.065
72 PBRX 2010 35.608.448.938 2.995.549.571 32.612.899.367 143.664.943.150 0,227006663 1,152070769 1,402503095 201.490.527.389
71 MYRX 2010 33.633.169.145 14.243.581.721 19.389.587.424 901.048.232 21,51892289 121,0208704 87,97561643 79.270.273.642
69 PRAS 2010 306.286.065 93.246.942.121 -92.940.656.056 420.714.339.156 -0,220911548 1,065810392 0,531059591 223.424.384.796
55 DPNS 2010 14.749.983.545 15.249.703.610 -499.720.065 142.551.475.929 -0,003505541 0,028040201 0,075327359 10.738.026.214
68 NIPS 2010 12.662.580.885 25.105.090.279 -12.442.509.394 314.477.779.213 -0,039565623 0,384655205 0,494624209 155.548.322.869
67 BRAM 2010 134.160.199.000 57.464.276.000 76.695.923.000 1.349.630.935.000 0,05682733 0,225780466 0,536934446 724.663.338.000
66 GJTL 2010 830.624.000.000 1.010.980.000.000 -180.356.000.000 8.877.146.000.000 -0,02031689 0,216000953 0,459129995 4.075.764.000.000
65 AUTO 2010 1.141.179.000.000 374.748.000.000 766.431.000.000 4.644.939.000.000 0,165003459 0,212986866 0,212065002 985.029.000.000
64 KBRI 2010 -486.255.855.681 -12.533.968.658 -473.721.887.023 1.098.500.240.760 -0,431244227 0,029730586 0,665427684 730.972.471.107
63 TIRT 2010 -9.904.418.141 32.588.149.985 -42.492.568.126 627.867.912.780 -0,06767756 0,007454744 0,286665824 179.988.272.282
62 SULI 2010 4.549.597.019 -83.741.233.401 88.290.830.420 2.009.536.359.513 0,043935921 0,037352933 0,493734342 992.177.111.766
61 YPAS 2010 21.186.130.131 22.436.196.689 -1.250.066.558 191.136.146.962 -0,006540189 3,281611004 0,551418935 105.396.090.565
60 BRNA 2010 34.760.866.434 60.380.243.328 -25.619.376.894 507.226.402.680 -0,050508761 0,061483061 0,486658351 246.845.964.857
59 APLI 2010 24.659.768.960 30.870.127.945 -6.210.358.985 302.381.110.626 -0,020538184 0,002643556 0,584003866 176.591.737.639
58 TPIA 2010 348.287.000.000 579.350.000.000 -231.063.000.000 2.747.915.000.000 -0,084086662 0,158879005 0,414217325 1.138.234.000.000
57 SOBI 2010 63.227.461.000 -213.557.240.000 276.784.701.000 1.262.528.507.000 0,219230457 0,319457723 0,541984428 684.270.791.000
56 ETWA 2010 38.038.333.295 -150.767.486.193 188.805.819.488 535.796.571.465 0,352383404 0,084786583 0,07643135 40.951.655.518
83 ULTJ 2010 107.123.243.835 263.881.302.428 -156.758.058.593 1.732.701.994.634 -0,090470294 0,153796489 0,543620055 941.931.552.988
157
93 LMPI 2010 2.794.104.212 19.786.335.831 -16.992.231.619 540.513.720.495 -0,031437188 0,037840968 0,340206278 183.886.160.793
INTA 2010 83.081.383.677 70.181.186.764 12.900.196.913 1.039.510.978.420 0,012409871 0,57563507 0,150665005 156.617.926.338 102 KONI 2010 1.378.322.048 14.612.473.503 -13.234.151.455 93.116.815.117 -0,142124185 0,278560013 0,240822883 22.424.659.864 103 SMCB 2011 828.422.000.000 1.061.726.000.000 -233.304.000.000 10.437.249.000.000 -0,022353017 0,149788033 0,789312586 8.238.252.000.000 104
99 MITI 2010 7.058.787.686 13.686.708.330 -6.627.920.644 109.355.092.689 -0,060609163 0,153738044 0,300785907 32.892.470.687 100 MTDL 2010 30.438.567.670 158.368.069.879 -127.929.502.209 1.059.054.196.506 -0,120795992 0,525992252 0,074110978 78.487.542.620 101
98 TIRA 2010 3.946.516.223 1.378.528.840 2.567.987.383 201.789.482.852 0,012726071 0,153074474 0,315612975 63.687.379.099
97 CLPI 2010 28.441.593.720 6.397.215.186 22.044.378.534 4.603.616.698.868 0,004788491 0,014906897 0,007074479 32.568.191.469
96 AKRA 2010 310.916.115.000 427.918.661.000 -117.002.546.000 6.059.070.429.000 -0,019310313 0,533935945 0,501379345 3.037.892.760.000
95 TBLA 2010 246.663.187.000 380.781.982.000 -134.118.795.000 2.786.340.214.000 -0,048134393 0,06012945 0,415247332 1.157.020.339.000
94 NIKL 2010 74.576.042.000 -45.853.651.000 120.429.693.000 608.332.291.000 0,197966958 0,298557733 0,114088726 69.403.856.000
92 KICI 2010 3.259.699.213 7.293.507.199 -4.033.807.986 84.276.874.394 -0,047863759 0,026356305 0,102154696 8.609.278.457
84 GGRM 2010 4.146.282.000.000 2.872.598.000.000 1.273.684.000.000 27.230.965.000.000 0,04677337 0,173292316 0,271993005 7.406.632.000.000
91 MRAT 2010 24.418.796.930 4.613.811.149 19.804.985.781 365.635.717.933 0,054165895 0,065065365 0,186916497 68.343.347.512
90 TCID 2010 131.445.098.783 157.211.148.765 -25.766.049.982 994.620.225.969 -0,025905415 0,078637118 0,398901928 396.755.925.487
89 TSPC 2010 488.889.258.921 578.089.303.003 -89.200.044.082 3.263.102.915.008 -0,027335958 0,195001843 0,233148698 760.788.196.333
88 PYFA 2010 4.199.202.953 5.020.232.151 -821.029.198 99.937.383.195 -0,008215436 0,088634504 0,528597747 52.826.675.604
87 KAEF 2010 138.716.044.100 139.119.874.007 -403.829.907 1.562.624.630.137 -0,000258431 0,211037 0,264424873 413.196.818.855
86 KLBF 2010 1.286.330.026.012 1.253.907.863.696 32.422.162.316 6.482.446.670.172 0,005001532 0,175727097 0,24763274 1.605.266.031.098
85 INAF 2010 12.546.644.388 23.713.155.870 -11.166.511.482 728.034.877.647 -0,01533788 0,105952664 0,133149478 96.937.464.153
IKAI 2011 -50.623.037.636 -978.188.939 -49.644.848.697 643.787.995.738 -0,07711366 0,027566631 0,633548556 407.870.955.299 105 MLIA 2011 1.357.797.410.000 180.066.457.000 1.177.730.953.000 4.532.299.525.000 0,259852851 0,110938337 1,030133871 4.668.875.255.000 106 ALMI 2011 32.384.480.744 212.460.131.895 -180.075.651.151 1.504.154.332.712 -0,119718866 0,392776786 0,36329564 546.452.711.358 107 BTON 2011 19.105.135.663 33.565.190.036 -14.460.054.373 89.824.014.717 -0,160982054 0,286422609 0,109650146 9.849.216.309 108 JPRS 2011 37.684.943.108 -36.795.304.974 74.480.248.082 411.281.598.196 0,181093072 0,519309591 0,036415605 14.977.068.211 109 LION 2011 52.535.147.701 40.207.285.424 12.327.862.277 303.899.974.798 0,040565526 0,199347376 0,061046924 18.552.158.660 110 LMSH 2011 10.897.341.682 5.100.086.069 5.797.255.613 78.200.046.845 0,074133659 0,594768275 0,258545594 20.218.277.600 111 PICO 2011 12.323.071.886 -13.820.548.232 26.143.620.118 570.360.266.065 0,045837029 0,061217209 0,325030508 185.384.487.191 112 DPNS 2011 -6.641.710.478 14.122.036.999 -20.763.747.477 175.682.792.596 -0,118188851 0,135952589 0,063538514 11.162.623.619
158
113 BRNA 2011 47.463.061.000 96.770.632.000 -49.307.571.000 550.907.476.933 -0,089502454 0,201498639 0,609626702 335.847.908.000 114 YPAS 2011 16.621.158.688 16.053.217.304 567.941.384 200.856.257.619 0,002827601 0,122916848 0,560166573 112.512.961.530 115 SULI 2011 -314.850.544.330 24.329.806.895 -339.180.351.225 1.955.535.689.750 -0,17344626 0,093840618 0,045364991 88.712.859.818 116 TIRT 2011 4.151.754.741 -57.645.847.663 61.797.602.404 577.182.104.468 0,107067773 0,071888163 0,292457922 168.801.478.709 117 ASII 2011 21.348.000.000.000 9.330.000.000.000 12.018.000.000.000 112.857.000.000.000 0,106488742 0,297066199 0,050736773 5.726.000.000.000 118 AUTO 2011 1.105.649.000.000 258.576.000.000 847.073.000.000 5.585.852.000.000 0,151646159 0,198456744 0,277098462 1.547.831.000.000 119 GJTL 2011 946.046.000.000 304.312.000.000 641.734.000.000 10.371.567.000.000 0,061874353 0,191628902 0,442400748 4.588.389.000.000 120 BRAM 2011 54.979.036.000 141.798.770.000 -86.819.734.000 1.492.727.607.000 -0,058161806 0,063543036 0,477428179 712.670.223.000 121 NIPS 2011 17.831.046.421 -44.903.715.248 62.734.761.669 337.605.715.524 0,18582257 0,528219467 0,519633756 175.431.326.084 122 PRAS 2011 4.531.237.926 4.646.576.990 -115.339.064 461.968.722.867 -0,000249669 0,09361318 0,481563106 222.467.093.212 123 SMSM 2011 219.260.485.960 229.766.347.392 -10.505.861.432 1.067.103.249.531 -0,009845215 0,230627939 0,372693087 397.702.004.051 124 ARGO 2011 -108.481.682.000 -49.166.131.000 -59.315.551.000 1.428.233.566.000 -0,041530708 0,128866105 0,797745526 1.139.366.938.000 125 SSTM 2011 -24.097.995.553 42.939.506.442 -67.037.501.995 872.458.721.356 -0,076837448 0,049794181 0,427838811 373.271.702.153 126 UNTX 2011 -8.178.900.918 -9.991.690.547 1.812.789.629 153.901.724.876 0,011778878 0,270207275 0,418386007 64.390.328.131 127 KBLM 2011 19.002.962.627 47.220.266.787 -28.217.304.160 403.194.715.268 -0,069984311 0,798954976 0,699891645 282.192.612.400 128
IKBI 2011 31.979.668.606 71.814.760.551 -39.835.091.945 600.820.329.651 -0,066301172 1,831502915 0,167996507 100.935.716.685 129 PTSN 2011 -7.382.855.475 52.834.895.934 -60.217.751.409 825.566.764.849 -0,072941104 0,173675614 0,491358771 405.649.471.089 130
INDF 2011 5.017.425.000.000 4.968.991.000.000 48.434.000.000 47.275.955.000.000 0,001024495 0,146562793 0,27331046 12.921.013.000.000 131 PSDN 2011 23.858.490.558 20.800.798.709 3.057.691.849 414.611.350.180 0,007374839 0,766413595 0,28922109 119.914.346.805 132 SKLT 2011 5.976.790.919 17.708.603.858 -11.731.812.939 199.375.442.469 -0,058842818 0,151924522 0,503229988 100.331.701.554 133 ULTJ 2011 101.323.273.593 322.963.103.223 -221.639.829.630 2.006.595.762.260 -0,110455645 0,110621318 0,533109849 1.069.735.963.102 134 GGRM 2011 4.958.102.000.000 -90.307.000.000 5.048.409.000.000 30.741.679.000.000 0,164220341 0,136373651 0,266409684 8.189.881.000.000 135 PYFA 2011 5.172.045.680 1.688.060.047 3.483.985.633 100.586.999.230 0,03463654 0,101762839 0,547925954 55.114.227.514 136 TCID 2011 140.038.819.641 73.140.815.235 66.898.004.406 1.047.238.440.003 0,063880394 0,179264224 0,397548546 416.328.119.478 137 KICI 2011 356.739.464 -3.385.237.611 3.741.977.075 85.942.208.666 0,04354062 0,078282045 0,092910968 7.984.973.765 138 LMPI 2011 5.424.322.790 -3.527.598.887 8.951.921.677 608.920.103.517 0,014701307 0,165198678 0,377388615 229.799.514.619 139 NIKL 2011 -19.263.242.000 -117.009.809.000 97.746.567.000 917.662.004.000 0,10651696 0,106236137 0,220066888 201.947.021.000 140 KRAS 2011 1.022.843.000.000 245.651.000.000 777.192.000.000 17.584.059.000.000 0,044198669 0,169193984 0,32097862 5.644.107.000.000 141 TBMS 2011 21.033.879.586 -149.657.729.463 170.691.609.049 1.239.043.088.831 0,137760834 1,445928917 0,097315857 120.578.539.942
159
12 BRNA 2009 57.208.088.583 41.368.775.598 -0,004 0,321 -0,197 0,00000000000231 0,036610677 -0,08979759 0,07402697 0,07402697
22 SMSM 2009 21.065.519.918 34.946.942.417 -0,004 0,321 -0,197 0,00000000000108 -0,014930223 -0,08112229 -0,06431431 0,06431431
21 PRAS 2009 249.471.600.894 82.501.721.069 -0,004 0,321 -0,197 0,00000000000348 0,581847527 0,077299013 -0,204229324 0,204229324
20 NIPS 2009 200.528.813.786 32.071.479.628 -0,004 0,321 -0,197 0,00000000000308 0,518317297 0,076183703 -0,067438791 0,067438791
19 BRAM 2009 137.246.905.000 13.249.941.000 -0,004 0,321 -0,197 0,00000000000060 0,074126883 -0,05621682 -0,028161822 0,028161822
18 GJTL 2009 41.000.000 176.895.000.000 -0,004 0,321 -0,197 0,00000000000011 -0,020296414 -0,09211435 0,065480576 0,065480576
17 AUTO 2009 12.417.000.000 149.699.000.000 -0,004 0,321 -0,197 0,00000000000025 -0,034481563 -0,04954287 0,09287528 0,09287528
16 ASSI 2009 1.462.000.000.000 2.531.000.000.000 -0,004 0,321 -0,197 0,00000000000001 -0,013240030 -0,06178457 0,04574543 0,04574543
15 BRPT 2009 3.929.958.000.000 536.954.000.000 -0,004 0,321 -0,197 0,00000000000006 0,196767507 -0,05290395 0,024661961 0,024661961
14 YPAS 2009 1.118.664.262 96.739.521 -0,004 0,321 -0,197 0,00000000000554 0,005660073 -0,11138362 0,130745597 0,130745597
13 DYNA 2009 109.992.193.820 17.061.392.753 -0,004 0,321 -0,197 0,00000000000081 0,075247352 -0,09863088 0,006226877 0,006226877
11 APLI 2009 16.246.971.199 10.146.300.608 -0,004 0,321 -0,197 0,00000000000362 0,022097260 -0,1306711 0,096838291 0,096838291
142 MBTO 2011 42.662.530.378 20.619.824.390 22.042.705.988 333.129.929.836 0,066168495 0,246716993 0,202318336 67.398.292.985 143 ETWA 2011 72.961.045.199 -72.595.323.695 145.556.368.894 533.380.349.067 0,272894135 0,175066089 0,120992032 64.534.772.161
10 AKKU 2009 5.507.514.041 4.922.255.862 -0,004 0,321 -0,197 0,00000000002333 0,013655661 -0,11607277 -0,009246014 0,009246014
9 TPIA 2009 248.372.000.000 31.381.000.000 -0,004 0,321 -0,197 0,00000000000042 0,091377482 -0,05387214 0,004031023 0,004031023
8 SOBI 2009 22.251.315.000 28.428.414.000 -0,004 0,321 -0,197 0,00000000000090 -0,005559447 -0,12069395 -0,090573204 0,090573204
7 ETWA 2009 50.611.562.996 76.562.060.571 -0,004 0,321 -0,197 0,00000000000239 -0,062149635 -0,03341567 0,060818844 0,060818844
6 PICO 2009 6.980.029.394 20.973.230.911 -0,004 0,321 -0,197 0,00000000000170 -0,023775175 -0,08518104 0,061268158 0,061268158
5 LMSH 2009 38.505.945.169 3.292.807.722 -0,004 0,321 -0,197 0,00000000001613 0,568065561 0,101485466 -0,12833602 0,12833602
4 LION 2009 32.099.165.701 113.164.557 -0,004 0,321 -0,197 0,00000000000395 0,126356037 0,021296567 -0,087832627 0,087832627
3 JPRS 2009 429.834.903.836 13.984.071.978 -0,004 0,321 -0,197 0,00000000000250 1,041335557 0,320801154 -0,291894731 0,291894731
2 INAI 2009 171.368.935.843 30.668.315.436 -0,004 0,321 -0,197 0,00000000000161 0,226059561 0,058505755 -0,214660332 0,214660332
1 MLIA 2009 182.011.353 112.011.245 -0,004 0,321 -0,197 0,00000000000027 0,000018553 -0,09226429 0,329110178 0,329110178
No. Kode Saham Tahun ∆ sales (i,t) α0 α1 α2 1/TA (t-1) (∆ sales (i,t)-∆ Reci,t)/TA (t- 1) NDTA DTA abs DTA
23 MYRX 2009 1.275.621.193 -0,004 0,321 -0,197 0,00000000044798 -0,571450809 -0,18904169 6,869732123 6,869732123
160
39 MTDL 2009 25.282.623.667 93.945.631.107 -0,004 0,321 -0,197 0,00000000000078 -0,053276883 -0,03097653 -0,178316733 0,178316733
51 JPRS 2010 124.924.119.003 34.397.874.420 -0,004 0,321 -0,197 0,00000000000283 0,255759250 0,06829252 -0,125872994 0,125872994
50 INAI 2010 9.228.219.137 43.484.206.475 -0,004 0,321 -0,197 0,00000000000213 -0,072820630 -0,03606964 0,261292104 0,261292104
49 BTON 2010 5.192.135.090 781.338.630 -0,004 0,321 -0,197 0,00000000001433 0,063206526 -0,00372149 -0,182693901 0,182693901
48 ALMI 2010 1.264.868.265.765 13.820.906.107 -0,004 0,321 -0,197 0,00000000000067 0,844383200 0,197953472 -0,118534259 0,118534259
47 MLIA 2010 216.075.478.000 15.904.682.000 -0,004 0,321 -0,197 0,00000000000031 0,061807959 -0,1840392 0,509791136 0,509791136
46 IKAI 2010 2.880.925.373 88.121.078.364 -0,004 0,321 -0,197 0,00000000000131 -0,111439164 -0,14751706 0,096314245 0,096314245
45 INTA 2009 25.382.104.921 19.449.052.302 -0,004 0,321 -0,197 0,00000000000088 0,005217163 -0,01339641 -0,048341494 0,048341494
44 KONI 2009 1.097.197.301 5.000.955.186 -0,004 0,321 -0,197 0,00000000001867 -0,072888834 -0,11320257 0,853426164 0,853426164
43 AKRA 2009 516.291.217.000 515.260.607.000 -0,004 0,321 -0,197 0,00000000020513 0,211413643 -115,482219 34,16000612 34,16000612
42 LTLS 2009 711.229.000.000 140.527.000.000 -0,004 0,321 -0,197 0,00000000000029 0,165901262 -0,00113042 -0,256109533 0,256109533
41 MITI 2009 24.624.948.008 41.056.284.825 -0,004 0,321 -0,197 0,00000000000782 -0,128539807 -0,10400402 -0,005834637 0,005834637
40 MLPL 2009 893.457.000.000 642.208.000.000 -0,004 0,321 -0,197 0,00000000000009 0,021920443 -0,03619042 -0,062937492 0,062937492
38 LMPI 2009 54.957.981.234 19.435.698.527 -0,004 0,321 -0,197 0,00000000000179 0,063423791 -0,04035908 0,028007421 0,028007421
24 UNTX 2009 8.519.379.115 7.767.892.040 -0,004 0,321 -0,197 0,00000000000653 0,004906981 -0,09108781 0,274984777 0,274984777
37 KICI 2009 10.183.806.426 3.500.633.812 -0,004 0,321 -0,197 0,00000000001160 0,077514624 0,006310824 -0,078271516 0,078271516
36 MRAT 2009 37.771.592.575 23.013.168.801 -0,004 0,321 -0,197 0,00000000000282 0,041598731 -0,02666254 0,079030147 0,079030147
35 TCID 2009 98.952.247.455 174.860.322.826 -0,004 0,321 -0,197 0,00000000000110 -0,083343144 -0,11724038 0,047400024 0,047400024
34 PYFA 2009 12.419.568.844 1.908.462.025 -0,004 0,321 -0,197 0,00000000001014 0,106543752 -0,07772406 0,065081413 0,065081413
33 KAEF 2009 149.329.280.776 42.923.838.011 -0,004 0,321 -0,197 0,00000000000069 0,073602868 -0,03516213 -0,004862725 0,004862725
32 INAF 2009 353.529.864.456 26.626.630.556 -0,004 0,321 -0,197 0,00000000000104 0,338475131 0,084051078 -0,123843884 0,123843884
31 GGRM 2009 2.721.437.000.000 1.059.640.000.000 -0,004 0,321 -0,197 0,00000000000004 0,069031688 -0,0392843 0,047197788 0,047197788
30 STTP 2009 2.713.958.487 11.875.999.289 -0,004 0,321 -0,197 0,00000000000160 -0,014618339 -0,11112441 0,017178598 0,017178598
29 PSDN 2009 120.755.490.552 18.189.740.534 -0,004 0,321 -0,197 0,00000000000348 0,357415529 0,030269367 0,237330784 0,237330784
28 INDF 2009 1.658.449.000.000 464.497.000.000 -0,004 0,321 -0,197 0,00000000000003 0,030156922 -0,04810074 0,042072999 0,042072999
27 PTSN 2009 154.416.457.582 14.626.091.484 -0,004 0,321 -0,197 0,00000000000104 0,144922759 -0,0421383 -0,055506262 0,055506262
26 IKBI 2009 783.214.141.634 109.792.477.792 -0,004 0,321 -0,197 0,00000000000157 1,058159418 0,297741401 -0,429753623 0,429753623
25 KBLM 2009 238.366.413.433 81.659.360.486 -0,004 0,321 -0,197 0,00000000000218 0,341327434 0,003418162 -0,0175328 0,0175328
52 LION 2010 10.324.772.402 3.190.103.113 -0,004 0,321 -0,197 0,00000000000369 0,026291649 -0,00877911 0,031278055 0,031278055
161
68 NIPS 2010 120.965.514.502 27.964.568.168 -0,004 0,321 -0,197 0,00000000000318 0,295731376 -0,0065112 -0,033054426 0,033054426
80 PTSN 2010 216.209.273.490 64.202.359.384 -0,004 0,321 -0,197 0,00000000000111 0,168955647 -0,03543513 -0,049903982 0,049903982
79 VOKS 2010 419.542.914.554 67.913.070.139 -0,004 0,321 -0,197 0,00000000000081 0,284040278 0,053616032 -0,138316327 0,138316327
78 IKBI 2010 364.189.564.081 102.241.227.642 -0,004 0,321 -0,197 0,00000000000178 0,466142650 0,106236471 -0,033462419 0,033462419
77 KBLM 2010 241.287.442.000 50.726.337.011 -0,004 0,321 -0,197 0,00000000000282 0,537123389 0,039044616 -0,043930168 0,043930168
76 SIMM 2010 4.218.733.134 217.653.196 -0,004 0,321 -0,197 0,00000000001666 0,066642162 -0,08172925 0,030190392 0,030190392
75 UNTX 2010 19.002.871.486 17.967.821.516 -0,004 0,321 -0,197 0,00000000000696 0,007204611 -0,09105641 0,11446357 0,11446357