Analisis Faktor – Faktor yang Mempengaruhi Kesehatan Keuangan Perusahaan dengan Good Corporate Governance sebagai Variabel Pemoderasi pada Perusahaan Perkebunan di Bursa Efek Indonesia

  

Lampiran 1

Waktu Penelitian No Kegiatan 2012 - 2013 November Desember Januari Februari Maret April Mei Juni Juli

  1 Penyusunan dan pengajuan proposal

  2 Bimbingan Proposal

  3 Kolokium

  4 Bimbingan tesis

  5 Seminar hasil

  6 Bimbingan akhir tesis

  7 Sidang akhir tesis

Lampiran 2

Tabel Durbin-Watson

  (DW), α = 5%

k=6 k=7 k=8 k=9 k=10

n dL dU dL dU dL dU dL dU dL dU

  11 0.2025 3.0045 12 0.2681 2.8320 0.1714 3.1494 13 0.3278 2.6920 0.2305 2.9851 0.1469 3.2658 14 0.3890 2.5716 0.2856 2.8477 0.2001 3.1112 0.1273 3.3604

15 0.4471 2.4715 0.3429 2.7270 0.2509 2.9787 0.1753 3.2160 0.1113 3.4382

16 0.5022 2.3881 0.3981 2.6241 0.3043 2.8601 0.2221 3.0895 0.1548 3.3039

17 0.5542 2.3176 0.4511 2.5366 0.3564 2.7569 0.2718 2.9746 0.1978 3.1840

18 0.6030 2.2575 0.5016 2.4612 0.4070 2.6675 0.3208 2.8727 0.2441 3.0735

19 0.6487 2.2061 0.5494 2.3960 0.4557 2.5894 0.3689 2.7831 0.2901 2.9740

20 0.6915 2.1619 0.5945 2.3394 0.5022 2.5208 0.4156 2.7037 0.3357 2.8854

21 0.7315 2.1236 0.6371 2.2899 0.5465 2.4605 0.4606 2.6332 0.3804 2.8059

22 0.7690 2.0902 0.6772 2.2465 0.5884 2.4072 0.5036 2.5705 0.4236 2.7345

  

23 0.8041 2.0609 0.7149 2.2082 0.6282 2.3599 0.5448 2.5145 0.4654 2.6704

24 0.8371 2.0352 0.7505 2.1743 0.6659 2.3177 0.5840 2.4643 0.5055 2.6126

25 0.8680 2.0125 0.7840 2.1441 0.7015 2.2801 0.6213 2.4192 0.5440 2.5604

26 0.8972 1.9924 0.8156 2.1172 0.7353 2.2463 0.6568 2.3786 0.5808 2.5132

27 0.9246 1.9745 0.8455 2.0931 0.7673 2.2159 0.6906 2.3419 0.6159 2.4703

28 0.9505 1.9585 0.8737 2.0715 0.7975 2.1884 0.7227 2.3086 0.6495 2.4312

29 0.9750 1.9442 0.9004 2.0520 0.8263 2.1636 0.7532 2.2784 0.6815 2.3956

30 0.9982 1.9313 0.9256 2.0343 0.8535 2.1410 0.7822 2.2508 0.7120 2.3631

31 1.0201 1.9198 0.9496 2.0183 0.8794 2.1205 0.8098 2.2256 0.7412 2.3332

32 1.0409 1.9093 0.9724 2.0038 0.9040 2.1017 0.8361 2.2026 0.7690 2.3058

33 1.0607 1.8999 0.9940 1.9906 0.9274 2.0846 0.8612 2.1814 0.7955 2.2806

34 1.0794 1.8913 1.0146 1.9785 0.9497 2.0688 0.8851 2.1619 0.8209 2.2574

35 1.0974 1.8835 1.0342 1.9674 0.9710 2.0544 0.9079 2.1440 0.8452 2.2359

36 1.1144 1.8764 1.0529 1.9573 0.9913 2.0410 0.9297 2.1274 0.8684 2.2159

37 1.1307 1.8700 1.0708 1.9480 1.0107 2.0288 0.9505 2.1120 0.8906 2.1975

38 1.1463 1.8641 1.0879 1.9394 1.0292 2.0174 0.9705 2.0978 0.9118 2.1803

39 1.1612 1.8587 1.1042 1.9315 1.0469 2.0069 0.9895 2.0846 0.9322 2.1644

40 1.1754 1.8538 1.1198 1.9243 1.0639 1.9972 1.0078 2.0723 0.9517 2.1495

41 1.1891 1.8493 1.1348 1.9175 1.0802 1.9881 1.0254 2.0609 0.9705 2.1356

42 1.2022 1.8451 1.1492 1.9113 1.0958 1.9797 1.0422 2.0502 0.9885 2.1226

43 1.2148 1.8413 1.1630 1.9055 1.1108 1.9719 1.0584 2.0403 1.0058 2.1105

44 1.2269 1.8378 1.1762 1.9002 1.1252 1.9646 1.0739 2.0310 1.0225 2.0991

45 1.2385 1.8346 1.1890 1.8952 1.1391 1.9578 1.0889 2.0222 1.0385 2.0884

46 1.2497 1.8317 1.2013 1.8906 1.1524 1.9514 1.1033 2.0140 1.0539 2.0783

47 1.2605 1.8290 1.2131 1.8863 1.1653 1.9455 1.1171 2.0064 1.0687 2.0689

48 1.2709 1.8265 1.2245 1.8823 1.1776 1.9399 1.1305 1.9992 1.0831 2.0600

49 1.2809 1.8242 1.2355 1.8785 1.1896 1.9346 1.1434 1.9924 1.0969 2.0516

50 1.2906 1.8220 1.2461 1.8750 1.2011 1.9297 1.1558 1.9860 1.1102 2.0437

51 1.3000 1.8201 1.2563 1.8718 1.2122 1.9251 1.1678 1.9799 1.1231 2.0362

52 1.3090 1.8183 1.2662 1.8687 1.2230 1.9208 1.1794 1.9743 1.1355 2.0291

53 1.3177 1.8166 1.2758 1.8659 1.2334 1.9167 1.1906 1.9689 1.1476 2.0224

54 1.3262 1.8151 1.2851 1.8632 1.2435 1.9128 1.2015 1.9638 1.1592 2.0161

55 1.3344 1.8137 1.2940 1.8607 1.2532 1.9092 1.2120 1.9590 1.1705 2.0101

56 1.3424 1.8124 1.3027 1.8584 1.2626 1.9058 1.2222 1.9545 1.1814 2.0044

57 1.3501 1.8112 1.3111 1.8562 1.2718 1.9026 1.2320 1.9502 1.1920 1.9990

58 1.3576 1.8101 1.3193 1.8542 1.2806 1.8995 1.2416 1.9461 1.2022 1.9938

59 1.3648 1.8091 1.3272 1.8523 1.2892 1.8967 1.2509 1.9422 1.2122 1.9889

60 1.3719 1.8082 1.3349 1.8505 1.2976 1.8939 1.2599 1.9386 1.2218 1.9843

61 1.3787 1.8073 1.3424 1.8488 1.3057 1.8914 1.2686 1.9351 1.2312 1.9798

62 1.3854 1.8066 1.3497 1.8472 1.3136 1.8889 1.2771 1.9318 1.2403 1.9756

63 1.3918 1.8058 1.3567 1.8457 1.3212 1.8866 1.2853 1.9286 1.2492 1.9716

64 1.3981 1.8052 1.3636 1.8443 1.3287 1.8844 1.2934 1.9256 1.2578 1.9678

65 1.4043 1.8046 1.3703 1.8430 1.3359 1.8824 1.3012 1.9228 1.2661 1.9641

66 1.4102 1.8041 1.3768 1.8418 1.3429 1.8804 1.3087 1.9200 1.2742 1.9606

67 1.4160 1.8036 1.3831 1.8406 1.3498 1.8786 1.3161 1.9174 1.2822 1.9572

68 1.4217 1.8032 1.3893 1.8395 1.3565 1.8768 1.3233 1.9150 1.2899 1.9540

69 1.4272 1.8028 1.3953 1.8385 1.3630 1.8751 1.3303 1.9126 1.2974 1.9510

70 1.4326 1.8025 1.4012 1.8375 1.3693 1.8735 1.3372 1.9104 1.3047 1.9481

71 1.4379 1.8021 1.4069 1.8366 1.3755 1.8720 1.3438 1.9082 1.3118 1.9452

72 1.4430 1.8019 1.4125 1.8358 1.3815 1.8706 1.3503 1.9062 1.3188 1.9426

73 1.4480 1.8016 1.4179 1.8350 1.3874 1.8692 1.3566 1.9042 1.3256 1.9400

74 1.4529 1.8014 1.4232 1.8343 1.3932 1.8679 1.3628 1.9024 1.3322 1.9375

75 1.4577 1.8013 1.4284 1.8336 1.3988 1.8667 1.3688 1.9006 1.3386 1.9352

Sumber : http://www.standford.edu.

  • – 2012 No. Kode Emiten Working Capital Total Assets

  

13 AALI PT. Astra Agro Lestari Tbk 2.051.177.000.000 1.334.542.000.000 716.635.000.000 8.791.799.000.000 0,08

  

24 TBLA PT. Tunas Baru Lampung Tbk 1.883.106.000.000 1.366.205.000.000 516.901.000.000 4.244.618.000.000 0,12

  23 SMAR PT. Sinar Mas Agro Resources and Technology Tbk 7.943.544.000.000 4.248.861.000.000 3.694.683.000.000 14.721.899.000.000 0,25

  

22 SGRO PT. Sampoerna Agro Tbk 782.629.549.000 492.375.212.000 290.254.337.000 3.411.026.249.000 0,09

  21 LSIP PT. PP London Sumatera Indonesia Tbk 2.560.596.000.000 531.326.000.000 2.029.270.000.000 6.791.859.000.000 0,30

  

20 GZCO PT. Gozco Plantation Tbk 231.317.324.490 293.848.910.505 (62.531.586.015) 2.834.598.202.394 (0,02)

  

19 AALI PT. Astra Agro Lestari Tbk 1.886.387.000.000 1.778.337.000.000 108.050.000.000 10.204.495.000.000 0,01

  

18 TBLA PT. Tunas Baru Lampung Tbk 1.631.470.000.000 1.468.445.000.000 163.025.000.000 3.651.105.000.000 0,04

  17 SMAR PT. Sinar Mas Agro Resources and Technology Tbk 6.267.611.000.000 4.105.059.000.000 2.162.552.000.000 12.475.642.000.000 0,17

  

16 SGRO PT. Sampoerna Agro Tbk 868.210.441.000 458.868.755.000 409.341.686.000 2.875.847.106.000 0,14

  15 LSIP PT. PP London Sumatera Indonesia Tbk 1.487.257.000.000 621.593.000.000 865.664.000.000 5.561.433.000.000 0,16

  

14 GZCO PT. Gozco Plantation Tbk 246.347.717.924 149.769.953.228 96.577.764.696 2.095.795.869.754 0,05

  

12 TBLA PT. Tunas Baru Lampung Tbk 985.163.000.000 973.634.000.000 11.529.000.000 2.786.340.000.000 0,00

  

lampiran 3

Data Working Capital to Total Assets tahun 2008

  11 SMAR PT. Sinar Mas Agro Resources and Technology Tbk 4.591.197.000.000 2.764.690.000.000 1.826.507.000.000 10.210.595.000.000 0,18

  

10 SGRO PT. Sampoerna Agro Tbk 615.541.739.000 235.648.479.000 379.893.260.000 2.261.798.239.000 0,17

  9 LSIP PT. PP London Sumatera Indonesia Tbk 964.362.000.000 679.496.000.000 284.866.000.000 4.845.380.000.000 0,06

  

8 GZCO PT. Gozco Plantation Tbk 363.843.288.697 127.362.627.247 236.480.661.450 1.993.045.927.634 0,12

  

7 AALI PT. Astra Agro Lestari Tbk 1.714.426.000.000 938.976.000.000 775.450.000.000 7.571.399.000.000 0,10

  

6 TBLA PT. Tunas Baru Lampung Tbk 1.119.783.308.000 1.014.802.225.000 104.981.083.000 2.802.497.072.000 0,04

  5 SMAR PT. Sinar Mas Agro Resources and Technology Tbk 4.709.462.064.549 2.734.319.617.733 1.975.142.446.816 10.025.915.920.087 0,20

  

4 SGRO PT. Sampoerna Agro Tbk 803.628.697.000 354.044.207.000 449.584.490.000 2.156.164.013.000 0,21

  3 LSIP PT. PP London Sumatera Indonesia Tbk 1.399.810.000.000 850.158.000.000 549.652.000.000 4.921.310.000.000 0,11

  

2 GZCO PT. Gozco Plantation Tbk 374.382.778.055 71.730.078.523 302.652.699.532 1.428.610.334.862 0,21

  

1 AALI PT. Astra Agro Lestari Tbk 1.975.656.000.000 1.016.167.000.000 959.489.000.000 6.519.791.000.000 0,15

   X1 Current Assets Current Liabilities WC

  

25 AALI PT. Astra Agro Lestari Tbk 1.780.395.000.000 2.600.540.000.000 (820.145.000.000) 12.419.820.000.000 (0,07)

  • – 2012 No. Kode Emiten Retained Earning Total Assets

  21 LSIP PT. PP London Sumatera Indonesia Tbk 4.126.893.000.000 6.791.859.000.000 0,61

  15 LSIP PT. PP London Sumatera Indonesia Tbk 2.841.507.000.000 5.561.433.000.000 0,51

  16 SGRO PT. Sampoerna Agro Tbk 1.072.612.721.000 2.875.847.106.000 0,37

  17 SMAR PT. Sinar Mas Agro Resources and Technology Tbk 3.397.305.000.000 12.475.642.000.000 0,27

  18 TBLA PT. Tunas Baru Lampung Tbk 431.112.000.000 3.651.105.000.000 0,12

  19 AALI PT. Astra Agro Lestari Tbk 7.268.639.000.000 10.204.495.000.000 0,71

  20 GZCO PT. Gozco Plantation Tbk 690.076.316.004 2.834.598.202.394 0,24

  22 SGRO PT. Sampoerna Agro Tbk 1.409.436.155.000 3.411.026.249.000 0,41

  13 AALI PT. Astra Agro Lestari Tbk 6.340.711.000.000 8.791.799.000.000 0,72

  23 SMAR PT. Sinar Mas Agro Resources and Technology Tbk 4.893.523.000.000 14.721.899.000.000 0,33

  24 TBLA PT. Tunas Baru Lampung Tbk 719.190.000.000 4.244.618.000.000 0,17

  25 AALI PT. Astra Agro Lestari Tbk 8.158.203.000.000 12.419.820.000.000 0,66

  26 GZCO PT. Gozco Plantation Tbk 769.358.866.389 3.187.521.383.295 0,24

  27 LSIP PT. PP London Sumatera Indonesia Tbk 4.560.793.000.000 7.551.796.000.000 0,60

  28 SGRO PT. Sampoerna Agro Tbk 1.573.640.244.000 4.137.700.386.000 0,38

  29 SMAR PT. Sinar Mas Agro Resources and Technology Tbk 6.470.612.000.000 16.247.395.000.000 0,40

  14 GZCO PT. Gozco Plantation Tbk 368.579.224.765 2.095.795.869.754 0,18

  12 TBLA PT. Tunas Baru Lampung Tbk 230.314.000.000 2.786.340.000.000 0,08

  

26 GZCO PT. Gozco Plantation Tbk 374.881.172.392 247.860.982.163 127.020.190.229 3.187.521.383.295 0,04

  2 GZCO PT. Gozco Plantation Tbk 79.646.528.027 1.428.610.334.862 0,06

  27 LSIP PT. PP London Sumatera Indonesia Tbk 2.593.816.000.000 792.482.000.000 1.801.334.000.000 7.551.796.000.000 0,24

  

28 SGRO PT. Sampoerna Agro Tbk 819.066.787.000 738.873.117.000 80.193.670.000 4.137.700.386.000 0,02

  29 SMAR PT. Sinar Mas Agro Resources and Technology Tbk 7.345.444.000.000 3.498.527.000.000 3.846.917.000.000 16.247.395.000.000 0,24

  

30 TBLA PT. Tunas Baru Lampung Tbk 2.318.104.000.000 1.459.715.000.000 858.389.000.000 5.197.552.000.000 0,17

Sumber : diolah da

lampiran 4

Data Retained Earning to Total Assets tahun 2008

   X2

  1 AALI PT. Astra Agro Lestari Tbk 4.285.269.000.000 6.519.791.000.000 0,66

  3 LSIP PT. PP London Sumatera Indonesia Tbk 1.672.227.000.000 4.921.310.000.000 0,34

  11 SMAR PT. Sinar Mas Agro Resources and Technology Tbk 2.352.207.000.000 10.210.595.000.000 0,23

  4 SGRO PT. Sampoerna Agro Tbk 594.279.702.000 2.156.164.013.000 0,28

  5 SMAR PT. Sinar Mas Agro Resources and Technology Tbk 2.120.706.592.470 10.025.915.920.087 0,21

  6 TBLA PT. Tunas Baru Lampung Tbk 218.873.213.000 2.802.497.072.000 0,08

  7 AALI PT. Astra Agro Lestari Tbk 5.355.389.000.000 7.571.399.000.000 0,71

  8 GZCO PT. Gozco Plantation Tbk 267.782.021.481 1.993.045.927.634 0,13

  9 LSIP PT. PP London Sumatera Indonesia Tbk 2.100.867.000.000 4.845.380.000.000 0,43

  10 SGRO PT. Sampoerna Agro Tbk 705.945.910.000 2.261.798.239.000 0,31

  30 TBLA PT. Tunas Baru Lampung Tbk 869.503.000.000 5.197.552.000.000 0,17 Sumber : diolah da

  lampiran 5 Data Earning Before Intersest and Taxes to Total Assets tahun 2008 – 2012 No. Kode Emiten EBIT Total Assets

  

16 SGRO PT. Sampoerna Agro Tbk 655.785.102.000 2.875.847.106.000 0,23

  29 SMAR PT. Sinar Mas Agro Resources and Technology Tbk 3.261.655.000.000 16.247.395.000.000 0,20

  

28 SGRO PT. Sampoerna Agro Tbk 472.346.817.000 4.137.700.386.000 0,11

  

27 LSIP PT. PP London Sumatera Indonesia Tbk 1.275.802.000.000 7.551.796.000.000 0,17

  

26 GZCO PT. Gozco Plantation Tbk 103.399.769.947 3.187.521.383.295 0,03

  

25 AALI PT. Astra Agro Lestari Tbk 3.453.729.000.000 12.419.820.000.000 0,28

  

24 TBLA PT. Tunas Baru Lampung Tbk 614.126.000.000 4.244.618.000.000 0,14

  23 SMAR PT. Sinar Mas Agro Resources and Technology Tbk 2.263.421.000.000 14.721.899.000.000 0,15

  

22 SGRO PT. Sampoerna Agro Tbk 715.001.749.000 3.411.026.249.000 0,21

  

21 LSIP PT. PP London Sumatera Indonesia Tbk 1.993.170.000.000 6.791.859.000.000 0,29

  

20 GZCO PT. Gozco Plantation Tbk 104.435.495.427 2.834.598.202.394 0,04

  

19 AALI PT. Astra Agro Lestari Tbk 3.195.661.000.000 10.204.495.000.000 0,31

  

18 TBLA PT. Tunas Baru Lampung Tbk 349.603.000.000 3.651.105.000.000 0,10

  17 SMAR PT. Sinar Mas Agro Resources and Technology Tbk 1.667.451.000.000 12.475.642.000.000 0,13

  

15 LSIP PT. PP London Sumatera Indonesia Tbk 1.399.520.000.000 5.561.433.000.000 0,25

   X3

  

14 GZCO PT. Gozco Plantation Tbk 150.970.849.423 2.095.795.869.754 0,07

  

13 AALI PT. Astra Agro Lestari Tbk 2.998.711.000.000 8.791.799.000.000 0,34

  

12 TBLA PT. Tunas Baru Lampung Tbk 281.467.000.000 2.786.340.000.000 0,10

  11 SMAR PT. Sinar Mas Agro Resources and Technology Tbk 1.110.205.000.000 10.210.595.000.000 0,11

  

10 SGRO PT. Sampoerna Agro Tbk 460.037.134.000 2.261.798.239.000 0,20

  

9 LSIP PT. PP London Sumatera Indonesia Tbk 1.018.651.000.000 4.845.380.000.000 0,21

  

8 GZCO PT. Gozco Plantation Tbk 121.482.302.898 1.993.045.927.634 0,06

  

7 AALI PT. Astra Agro Lestari Tbk 2.610.218.000.000 7.571.399.000.000 0,34

  

6 TBLA PT. Tunas Baru Lampung Tbk 368.157.035.000 2.802.497.072.000 0,13

  5 SMAR PT. Sinar Mas Agro Resources and Technology Tbk 2.140.511.067.705 10.025.915.920.087 0,21

  

4 SGRO PT. Sampoerna Agro Tbk 611.455.911.000 2.156.164.013.000 0,28

  

3 LSIP PT. PP London Sumatera Indonesia Tbk 1.314.416.000.000 4.921.310.000.000 0,27

  

2 GZCO PT. Gozco Plantation Tbk 98.348.586.424 1.428.610.334.862 0,07

  

1 AALI PT. Astra Agro Lestari Tbk 3.377.344.000.000 6.519.791.000.000 0,52

  

30 TBLA PT. Tunas Baru Lampung Tbk 498.094.000.000 5.197.552.000.000 0,10

Sumber : diolah da

  

lampiran 6

Data Market Value of Equity to Book Value Total Debt tahun 2008-2012

No. Kode Emiten Market Value of Equity Total Debt

  24 TBLA PT. Tunas Baru Lampung Tbk 4.942.098.939 590 2.915.838.374.010 2.637.303.000.000 1,11

  18 TBLA PT. Tunas Baru Lampung Tbk 4.735.063.324 410 1.941.375.962.840 2.409.514.000.000 0,81

  19 AALI PT. Astra Agro Lestari Tbk 1.574.745.000 21.700 34.171.966.500.000 1.778.337.000.000 19,22

  20 GZCO PT. Gozco Plantation Tbk 5.000.000.000 262 1.311.900.000.000 1.327.475.994.963 0,99

  21 LSIP PT. PP London Sumatera

  Indonesia Tbk 6.822.863.965 2.250 15.351.443.921.250 952.435.000.000 16,12

  22 SGRO PT. Sampoerna Agro Tbk 1.890.000.000 2.975 5.622.750.000.000 911.515.520.000 6,17

  23 SMAR PT. Sinar Mas Agro Resources and Technology Tbk

  2.872.193.366 6.400 18.382.037.542.400 7.386.347.000.000 2,49

  25 AALI PT. Astra Agro Lestari Tbk 1.574.745.000 19.100 30.077.629.500.000 3.054.409.000.000 9,85

  17 SMAR PT. Sinar Mas Agro Resources and Technology Tbk

  26 GZCO PT. Gozco Plantation Tbk 6.000.000.000 199 1.194.000.000.000 1.587.372.557.439 0,75

  27 LSIP PT. PP London Sumatera

  Indonesia Tbk 6.822.863.965 2.250 15.351.443.921.250 1.272.083.000.000 12,07

  28 SGRO PT. Sampoerna Agro Tbk 1.890.000.000 2.450 4.630.500.000.000 1.470.791.264.000 3,15

  29 SMAR PT. Sinar Mas Agro Resources and Technology Tbk

  2.872.193.366 6.550 18.812.866.547.300 7.308.000.000.000 2,57

  

lampiran 7

Data Sales to Total Assets tahun 2008-2012

No. Kode Emiten Sales Total Assets

   X5

  2.872.193.366 5.000 14.360.966.830.000 6.498.850.000.000 2,21

  16 SGRO PT. Sampoerna Agro Tbk 1.890.000.000 3.175 6.000.750.000.000 716.581.520.000 8,37

  X4 Lbr Saham ditempatkan Harga Pasar MVE

  7 AALI PT. Astra Agro Lestari Tbk 1.574.745.000 22.750 35.825.448.750.000 1.144.783.000.000 31,29

  1 AALI PT. Astra Agro Lestari Tbk 1.574.745.000 9.800 15.432.501.000.000 1.183.215.000.000 13,04

  2 GZCO PT. Gozco Plantation Tbk 5.000.000.000 84 420.800.000.000 517.185.255.137 0,81

  3 LSIP PT. PP London Sumatera

  Indonesia Tbk 1.364.572.793 585 798.275.083.905 1.724.251.000.000 0,46

  4 SGRO PT. Sampoerna Agro Tbk 1.814.432.500 1.190 2.159.174.675.000 577.988.451.000 3,74

  5 SMAR PT. Sinar Mas Agro Resources and Technology Tbk

  2.872.193.366 1.700 4.882.728.722.200 5.247.489.163.350 0,93

  6 TBLA PT. Tunas Baru Lampung Tbk 4.170.063.493 190 792.312.063.670 1.908.927.862.000 0,42

  8 GZCO PT. Gozco Plantation Tbk 5.000.000.000 228 1.138.600.000.000 863.511.245.712 1,32

  Indonesia Tbk 1.364.572.793 2.570 3.506.952.078.010 1.007.328.000.000 3,48

  9 LSIP PT. PP London Sumatera

  Indonesia Tbk 1.364.572.793 1.670 2.278.836.564.310 1.031.915.000.000 2,21

  10 SGRO PT. Sampoerna Agro Tbk 1.890.000.000 2.700 5.103.000.000.000 474.967.085.000 10,74

  11 SMAR PT. Sinar Mas Agro Resources and Technology Tbk

  2.872.193.366 2.550 7.324.093.083.300 5.260.154.000.000 1,39

  12 TBLA PT. Tunas Baru Lampung Tbk 4.170.754.493 340 1.418.056.527.620 1.881.640.000.000 0,75

  13 AALI PT. Astra Agro Lestari Tbk 1.574.745.000 26.200 41.258.319.000.000 1.334.542.000.000 30,92

  14 GZCO PT. Gozco Plantation Tbk 5.000.000.000 426 2.128.700.000.000 865.629.091.174 2,46

  15 LSIP PT. PP London Sumatera

30 TBLA PT. Tunas Baru Lampung Tbk 4.942.098.939 490 2.421.628.480.110 3.438.056.000.000 0,70 Sumber : diolah dari www.idx.com.

1 AALI PT. Astra Agro Lestari Tbk 8.161.217.000.000 6.519.791.000.000 1,25

  2 GZCO PT. Gozco Plantation Tbk 290.790.810.001 1.428.610.334.862 0,20

  30 TBLA PT. Tunas Baru Lampung Tbk 3.805.931.000.000 5.197.552.000.000 0,73 Sumber : diolah da lampiran 8 Data Z-score tahun 2008-2012 No. Kode Emiten

  24 TBLA PT. Tunas Baru Lampung Tbk 3.731.749.000.000 4.244.618.000.000 0,88

  25 AALI PT. Astra Agro Lestari Tbk 11.564.319.000.000 12.419.820.000.000 0,93

  26 GZCO PT. Gozco Plantation Tbk 405.328.300.045 3.187.521.383.295 0,13

  27 LSIP PT. PP London Sumatera Indonesia Tbk 4.211.578.000.000 7.551.796.000.000 0,56

  28 SGRO PT. Sampoerna Agro Tbk 2.986.236.974.000 4.137.700.386.000 0,72

  29 SMAR PT. Sinar Mas Agro Resources and Technology Tbk 27.526.306.000.000 16.247.395.000.000 1,69

   X5 Z - Score

  22 SGRO PT. Sampoerna Agro Tbk 3.142.378.850.000 3.411.026.249.000 0,92

  1 AALI PT. Astra Agro Lestari Tbk 0,15 0,66 0,52 13,04 1,25 9,00

  2 GZCO PT. Gozco Plantation Tbk 0,21 0,06 0,07 0,81 0,20 0,96

  3 LSIP PT. PP London Sumatera Indonesia Tbk 0,11 0,34 0,27 0,46 0,78 2,17

  4 SGRO PT. Sampoerna Agro Tbk 0,21 0,28 0,28 3,74 1,06 3,89

  5 SMAR PT. Sinar Mas Agro Resources and Technology Tbk 0,20 0,21 0,21 0,93 1,61 2,98

  6 TBLA PT. Tunas Baru Lampung Tbk 0,04 0,08 0,13 0,42 1,41 2,08

  7 AALI PT. Astra Agro Lestari Tbk 0,10 0,71 0,34 31,29 0,98 15,87

  23 SMAR PT. Sinar Mas Agro Resources and Technology Tbk 31.676.219.000.000 14.721.899.000.000 2,15

  21 LSIP PT. PP London Sumatera Indonesia Tbk 4.686.457.000.000 6.791.859.000.000 0,69

  3 LSIP PT. PP London Sumatera Indonesia Tbk 3.846.154.000.000 4.921.310.000.000 0,78

  11 SMAR PT. Sinar Mas Agro Resources and Technology Tbk 14.201.230.000.000 10.210.595.000.000 1,39

  4 SGRO PT. Sampoerna Agro Tbk 2.288.143.121.000 2.156.164.013.000 1,06

  5 SMAR PT. Sinar Mas Agro Resources and Technology Tbk 16.094.424.718.253 10.025.915.920.087 1,61

  6 TBLA PT. Tunas Baru Lampung Tbk 3.955.846.298.000 2.802.497.072.000 1,41

  7 AALI PT. Astra Agro Lestari Tbk 7.424.283.000.000 7.571.399.000.000 0,98

  8 GZCO PT. Gozco Plantation Tbk 407.905.583.636 1.993.045.927.634 0,20

  9 LSIP PT. PP London Sumatera Indonesia Tbk 3.199.687.000.000 4.845.380.000.000 0,66

  10 SGRO PT. Sampoerna Agro Tbk 1.815.557.167.000 2.261.798.239.000 0,80

  12 TBLA PT. Tunas Baru Lampung Tbk 2.783.573.000.000 2.786.340.000.000 1,00

  20 GZCO PT. Gozco Plantation Tbk 492.947.020.000 2.834.598.202.394 0,17

  13 AALI PT. Astra Agro Lestari Tbk 8.843.721.000.000 8.791.799.000.000 1,01

  14 GZCO PT. Gozco Plantation Tbk 454.523.171.818 2.095.795.869.754 0,22

  15 LSIP PT. PP London Sumatera Indonesia Tbk 3.592.658.000.000 5.561.433.000.000 0,65

  16 SGRO PT. Sampoerna Agro Tbk 2.311.748.791.000 2.875.847.106.000 0,80

  17 SMAR PT. Sinar Mas Agro Resources and Technology Tbk 20.265.425.000.000 12.475.642.000.000 1,62

  18 TBLA PT. Tunas Baru Lampung Tbk 2.951.114.000.000 3.651.105.000.000 0,81

  19 AALI PT. Astra Agro Lestari Tbk 10.772.582.000.000 10.204.495.000.000 1,06

X1 X2

  

8 GZCO PT. Gozco Plantation Tbk 0,12 0,13 0,06 1,32 0,20 1,15

  

25 AALI PT. Astra Agro Lestari Tbk (0,07) 0,66 0,28 9,85 0,93 6,44

  

8 GZCO PT. Gozco Plantation Tbk 1.993.045.927.634 28,32

  

7 AALI PT. Astra Agro Lestari Tbk 7.571.399.000.000 29,66

  

6 TBLA PT. Tunas Baru Lampung Tbk 2.802.497.072.000 28,66

  

5 SMAR PT. Sinar Mas Agro Resources and Technology Tbk 10.025.915.920.087 29,94

  

4 SGRO PT. Sampoerna Agro Tbk 2.156.164.013.000 28,40

  

3 LSIP PT. PP London Sumatera Indonesia Tbk 4.921.310.000.000 29,22

  

2 GZCO PT. Gozco Plantation Tbk 1.428.610.334.862 27,99

  

1 AALI PT. Astra Agro Lestari Tbk 6.519.791.000.000 29,51

  

30 TBLA PT. Tunas Baru Lampung Tbk 0,17 0,17 0,10 0,70 0,73 1,58

Sumber : diolah da lampiran 9 Data Firm Size tahun 2008-2012 No. Kode Emiten Total Assets Log Total Assets

  29 SMAR PT. Sinar Mas Agro Resources and Technology Tbk 0,24 0,40 0,20 2,57 1,69 3,90

  

28 SGRO PT. Sampoerna Agro Tbk 0,02 0,38 0,11 3,15 0,72 2,73

  

27 LSIP PT. PP London Sumatera Indonesia Tbk 0,24 0,60 0,17 12,07 0,56 6,83

  

26 GZCO PT. Gozco Plantation Tbk 0,04 0,24 0,03 0,75 0,13 0,78

  

24 TBLA PT. Tunas Baru Lampung Tbk 0,12 0,17 0,14 1,11 0,88 2,02

  

9 LSIP PT. PP London Sumatera Indonesia Tbk 0,06 0,43 0,21 2,21 0,66 2,65

  23 SMAR PT. Sinar Mas Agro Resources and Technology Tbk 0,25 0,33 0,15 2,49 2,15 4,13

  

22 SGRO PT. Sampoerna Agro Tbk 0,09 0,41 0,21 6,17 0,92 4,57

  

21 LSIP PT. PP London Sumatera Indonesia Tbk 0,30 0,61 0,29 16,12 0,69 9,10

  

20 GZCO PT. Gozco Plantation Tbk (0,02) 0,24 0,04 0,99 0,17 0,89

  

19 AALI PT. Astra Agro Lestari Tbk 0,01 0,71 0,31 19,22 1,06 10,71

  

18 TBLA PT. Tunas Baru Lampung Tbk 0,04 0,12 0,10 0,81 0,81 1,57

  17 SMAR PT. Sinar Mas Agro Resources and Technology Tbk 0,17 0,27 0,13 2,21 1,62 3,32

  

16 SGRO PT. Sampoerna Agro Tbk 0,14 0,37 0,23 8,37 0,80 5,45

  

15 LSIP PT. PP London Sumatera Indonesia Tbk 0,16 0,51 0,25 3,48 0,65 3,43

  

14 GZCO PT. Gozco Plantation Tbk 0,05 0,18 0,07 2,46 0,22 1,66

  

13 AALI PT. Astra Agro Lestari Tbk 0,08 0,72 0,34 30,92 1,01 15,72

  

12 TBLA PT. Tunas Baru Lampung Tbk 0,00 0,08 0,10 0,75 1,00 1,70

  11 SMAR PT. Sinar Mas Agro Resources and Technology Tbk 0,18 0,23 0,11 1,39 1,39 2,63

  

10 SGRO PT. Sampoerna Agro Tbk 0,17 0,31 0,20 10,74 0,80 6,33

  

9 LSIP PT. PP London Sumatera Indonesia Tbk 4.845.380.000.000 29,21

  

10 SGRO PT. Sampoerna Agro Tbk 2.261.798.239.000 28,45

  

27 LSIP PT. PP London Sumatera Indonesia Tbk 7.551.796.000.000 29,65

  8 GZCO PT. Gozco Plantation Tbk 204.385.493.454 1.993.045.927.634 0,10

  7 AALI PT. Astra Agro Lestari Tbk 1.660.649.000.000 7.571.399.000.000 0,22

  6 TBLA PT. Tunas Baru Lampung Tbk 63.336.773.000 2.802.497.072.000 0,02

  Technology Tbk 1.046.389.267.147 10.025.915.920.087 0,10

  5 SMAR PT. Sinar Mas Agro Resources and

  4 SGRO PT. Sampoerna Agro Tbk 439.516.256.000 2.156.164.013.000 0,20

  3 LSIP PT. PP London Sumatera Indonesia Tbk 927.555.000.000 4.921.310.000.000 0,19

  2 GZCO PT. Gozco Plantation Tbk 54.750.054.269 1.428.610.334.862 0,04

  1 AALI PT. Astra Agro Lestari Tbk 2.631.019.000.000 6.519.791.000.000 0,40

  

No. Kode Emiten Laba Bersih Total Assets ROA

  

30 TBLA PT. Tunas Baru Lampung Tbk 5.197.552.000.000 29,28

Sumber : diolah da lampiran 10 Data Investment Performance/Return on Assets tahun 2008-2012

  

29 SMAR PT. Sinar Mas Agro Resources and Technology Tbk 16.247.395.000.000 30,42

  

28 SGRO PT. Sampoerna Agro Tbk 4.137.700.386.000 29,05

  

26 GZCO PT. Gozco Plantation Tbk 3.187.521.383.295 28,79

  

11 SMAR PT. Sinar Mas Agro Resources and Technology Tbk 10.210.595.000.000 29,95

  

25 AALI PT. Astra Agro Lestari Tbk 12.419.820.000.000 30,15

  

24 TBLA PT. Tunas Baru Lampung Tbk 4.244.618.000.000 29,08

  

23 SMAR PT. Sinar Mas Agro Resources and Technology Tbk 14.721.899.000.000 30,32

  

22 SGRO PT. Sampoerna Agro Tbk 3.411.026.249.000 28,86

  

21 LSIP PT. PP London Sumatera Indonesia Tbk 6.791.859.000.000 29,55

  

20 GZCO PT. Gozco Plantation Tbk 2.834.598.202.394 28,67

  

19 AALI PT. Astra Agro Lestari Tbk 10.204.495.000.000 29,95

  

18 TBLA PT. Tunas Baru Lampung Tbk 3.651.105.000.000 28,93

  

17 SMAR PT. Sinar Mas Agro Resources and Technology Tbk 12.475.642.000.000 30,15

  

16 SGRO PT. Sampoerna Agro Tbk 2.875.847.106.000 28,69

  

15 LSIP PT. PP London Sumatera Indonesia Tbk 5.561.433.000.000 29,35

  

14 GZCO PT. Gozco Plantation Tbk 2.095.795.869.754 28,37

  

13 AALI PT. Astra Agro Lestari Tbk 8.791.799.000.000 29,80

  

12 TBLA PT. Tunas Baru Lampung Tbk 2.786.340.000.000 28,66

  9 LSIP PT. PP London Sumatera Indonesia Tbk 707.487.000.000 4.845.380.000.000 0,15

  10 SGRO PT. Sampoerna Agro Tbk 281.766.208.000 2.261.798.239.000 0,12

  25 AALI PT. Astra Agro Lestari Tbk 2.453.654.000.000 12.419.820.000.000 0,20

  

8 GZCO PT. Gozco Plantation Tbk 121.482.302.898 407.905.583.636 0,30

  

7 AALI PT. Astra Agro Lestari Tbk 2.610.218.000.000 7.424.283.000.000 0,35

  

6 TBLA PT. Tunas Baru Lampung Tbk 368.157.035.000 3.955.846.298.000 0,09

  

5 SMAR PT. Sinar Mas Agro Resources and Technology Tbk 2.140.511.067.705 16.094.424.718.253 0,13

  

4 SGRO PT. Sampoerna Agro Tbk 611.455.911.000 2.288.143.121.000 0,27

  

3 LSIP PT. PP London Sumatera Indonesia Tbk 1.314.416.000.000 3.846.154.000.000 0,34

  

2 GZCO PT. Gozco Plantation Tbk 98.348.586.424 290.790.810.001 0,34

  

1 AALI PT. Astra Agro Lestari Tbk 3.377.344.000.000 8.161.217.000.000 0,41

  lampiran 11 Data Operating Profit Margin tahun 2008-2012

No. Kode Emiten EBIT Sales OPM

  Technology Tbk 2.178.705.000.000 16.247.395.000.000 0,13

  29 SMAR PT. Sinar Mas Agro Resources and

  28 SGRO PT. Sampoerna Agro Tbk 336.288.972.000 4.137.700.386.000 0,08

  27 LSIP PT. PP London Sumatera Indonesia Tbk 1.122.575.000.000 7.551.796.000.000 0,15

  26 GZCO PT. Gozco Plantation Tbk 98.421.118.425 3.187.521.383.295 0,03

  24 TBLA PT. Tunas Baru Lampung Tbk 421.684.000.000 4.244.618.000.000 0,10

  11 SMAR PT. Sinar Mas Agro Resources and

  17 SMAR PT. Sinar Mas Agro Resources and

  Technology Tbk 748.495.000.000 10.210.595.000.000 0,07

  12 TBLA PT. Tunas Baru Lampung Tbk 251.712.000.000 2.786.340.000.000 0,09

  13 AALI PT. Astra Agro Lestari Tbk 2.103.652.000.000 8.791.799.000.000 0,24

  14 GZCO PT. Gozco Plantation Tbk 160.797.203.284 2.095.795.869.754 0,08

  15 LSIP PT. PP London Sumatera Indonesia Tbk 1.033.329.000.000 5.561.433.000.000 0,19

  16 SGRO PT. Sampoerna Agro Tbk 451.716.811.000 2.875.847.106.000 0,16

  Technology Tbk 1.260.513.000.000 12.475.642.000.000 0,10

  Technology Tbk 1.790.735.000.000 14.721.899.000.000 0,12

  18 TBLA PT. Tunas Baru Lampung Tbk 248.169.000.000 3.651.105.000.000 0,07

  19 AALI PT. Astra Agro Lestari Tbk 2.498.565.000.000 10.204.495.000.000 0,24

  20 GZCO PT. Gozco Plantation Tbk 167.998.741.306 2.834.598.202.394 0,06

  21 LSIP PT. PP London Sumatera Indonesia Tbk 1.701.513.000.000 6.791.859.000.000 0,25

  22 SGRO PT. Sampoerna Agro Tbk 549.522.607.000 3.411.026.249.000 0,16

  23 SMAR PT. Sinar Mas Agro Resources and

30 TBLA PT. Tunas Baru Lampung Tbk 244.237.000.000 5.197.552.000.000 0,05 Sumber : diolah dari www.idx.com.

  

9 LSIP PT. PP London Sumatera Indonesia Tbk 1.018.651.000.000 3.199.687.000.000 0,32

  5

  2 GZCO PT. Gozco Plantation Tbk 84 12,00

  7

  3 LSIP PT. PP London Sumatera Indonesia Tbk 585 136,00

  4

  4 SGRO PT. Sampoerna Agro Tbk 1.190 236,00

  5

  5 SMAR PT. Sinar Mas Agro Resources and Technology Tbk 1.700 364,00

  6 TBLA PT. Tunas Baru Lampung Tbk 190 15,26

  1 AALI PT. Astra Agro Lestari Tbk 9.800 1.670,76

  12

  7 AALI PT. Astra Agro Lestari Tbk 22.750 1.054,55

  22

  8 GZCO PT. Gozco Plantation Tbk 228 41,00

  6

  9 LSIP PT. PP London Sumatera Indonesia Tbk 1.670 105,00

  16

  10 SGRO PT. Sampoerna Agro Tbk 2.700 151,00

  6

  

30 TBLA PT. Tunas Baru Lampung Tbk 498.094.000.000 3.805.931.000.000 0,13

Sumber : diolah da lampiran 12 Data Price Earning Ratio tahun 2008-2012 No. Kode Emiten Harga Pasar per lmbr saham Laba per lembar saham PER

  

10 SGRO PT. Sampoerna Agro Tbk 460.037.134.000 1.815.557.167.000 0,25

  

19 AALI PT. Astra Agro Lestari Tbk 3.195.661.000.000 10.772.582.000.000 0,30

  

11 SMAR PT. Sinar Mas Agro Resources and Technology Tbk 1.110.205.000.000 14.201.230.000.000 0,08

  

12 TBLA PT. Tunas Baru Lampung Tbk 281.467.000.000 2.783.573.000.000 0,10

  

13 AALI PT. Astra Agro Lestari Tbk 2.998.711.000.000 8.843.721.000.000 0,34

  

14 GZCO PT. Gozco Plantation Tbk 150.970.849.423 454.523.171.818 0,33

  

15 LSIP PT. PP London Sumatera Indonesia Tbk 1.399.520.000.000 3.592.658.000.000 0,39

  

16 SGRO PT. Sampoerna Agro Tbk 655.785.102.000 2.311.748.791.000 0,28

  

17 SMAR PT. Sinar Mas Agro Resources and Technology Tbk 1.667.451.000.000 20.265.425.000.000 0,08

  

18 TBLA PT. Tunas Baru Lampung Tbk 349.603.000.000 2.951.114.000.000 0,12

  

20 GZCO PT. Gozco Plantation Tbk 104.435.495.427 492.947.020.000 0,21

  

29 SMAR PT. Sinar Mas Agro Resources and Technology Tbk 3.261.655.000.000 27.526.306.000.000 0,12

  

21 LSIP PT. PP London Sumatera Indonesia Tbk 1.993.170.000.000 4.686.457.000.000 0,43

  

22 SGRO PT. Sampoerna Agro Tbk 715.001.749.000 3.142.378.850.000 0,23

  

23 SMAR PT. Sinar Mas Agro Resources and Technology Tbk 2.263.421.000.000 31.676.219.000.000 0,07

  

24 TBLA PT. Tunas Baru Lampung Tbk 614.126.000.000 3.731.749.000.000 0,16

  

25 AALI PT. Astra Agro Lestari Tbk 3.453.729.000.000 11.564.319.000.000 0,30

  

26 GZCO PT. Gozco Plantation Tbk 103.399.769.947 405.328.300.045 0,26

  

27 LSIP PT. PP London Sumatera Indonesia Tbk 1.275.802.000.000 4.211.578.000.000 0,30

  

28 SGRO PT. Sampoerna Agro Tbk 472.346.817.000 2.986.236.974.000 0,16

  18

  11 SMAR PT. Sinar Mas Agro Resources and Technology Tbk 2.550 261,00

  26 GZCO PT. Gozco Plantation Tbk 199 16,17

  10

  23 SMAR PT. Sinar Mas Agro Resources and Technology Tbk 6.400 621,00

  10

  24 TBLA PT. Tunas Baru Lampung Tbk 590 88,83

  7

  25 AALI PT. Astra Agro Lestari Tbk 19.100 1.530,57

  12

  12

  9

  27 LSIP PT. PP London Sumatera Indonesia Tbk 2.250 164,00

  14

  28 SGRO PT. Sampoerna Agro Tbk 2.450 174,00

  14

  29 SMAR PT. Sinar Mas Agro Resources and Technology Tbk 6.550 749,00

  9

  30 TBLA PT. Tunas Baru Lampung Tbk 490 45,19

  22 SGRO PT. Sampoerna Agro Tbk 2.975 286,00

  21 LSIP PT. PP London Sumatera Indonesia Tbk 2.250 249,00

  10

  17

  12 TBLA PT. Tunas Baru Lampung Tbk 340 61,12

  6

  13 AALI PT. Astra Agro Lestari Tbk 26.200 1.280,70

  20

  14 GZCO PT. Gozco Plantation Tbk 426 32,00

  13

  15 LSIP PT. PP London Sumatera Indonesia Tbk 2.570 151,00

  16 SGRO PT. Sampoerna Agro Tbk 3.175 239,00

  9

  13

  17 SMAR PT. Sinar Mas Agro Resources and Technology Tbk 5.000 439,00

  11

  18 TBLA PT. Tunas Baru Lampung Tbk 410 56,07

  7

  19 AALI PT. Astra Agro Lestari Tbk 21.700 1.527,59

  14

  20 GZCO PT. Gozco Plantation Tbk 262 27,86

  11 Sumber : diolah da

  130 lampiran 13

  

16 SGRO PT. Sampoerna Agro Tbk 2.311.748.791.000 1.815.557.167.000 496.191.624.000 1.815.557.167.000 0,27

  

30 TBLA PT. Tunas Baru Lampung Tbk 3.805.931.000.000 3.731.749.000.000 74.182.000.000 3.731.749.000.000 0,02

Sumber : diolah da lampiran 14

  29 SMAR PT. Sinar Mas Agro Resources and Technology Tbk 27.526.306.000.000 31.676.219.000.000 (4.149.913.000.000) 31.676.219.000.000 (0,13)

  

28 SGRO PT. Sampoerna Agro Tbk 2.986.236.974.000 3.142.378.850.000 (156.141.876.000) 3.142.378.850.000 (0,05)

  

27 LSIP PT. PP London Sumatera Indonesia Tbk 4.211.578.000.000 4.686.457.000.000 (474.879.000.000) 4.686.457.000.000 (0,10)

  

26 GZCO PT. Gozco Plantation Tbk 405.328.300.045 492.947.020.000 (87.618.719.955) 492.947.020.000 (0,18)

  

25 AALI PT. Astra Agro Lestari Tbk 11.564.319.000.000 10.772.582.000.000 791.737.000.000 10.772.582.000.000 0,07

  

24 TBLA PT. Tunas Baru Lampung Tbk 3.731.749.000.000 2.951.114.000.000 780.635.000.000 2.951.114.000.000 0,26

  23 SMAR PT. Sinar Mas Agro Resources and Technology Tbk 31.676.219.000.000 20.265.425.000.000 11.410.794.000.000 20.265.425.000.000 0,56

  

22 SGRO PT. Sampoerna Agro Tbk 3.142.378.850.000 2.311.748.791.000 830.630.059.000 2.311.748.791.000 0,36

  

21 LSIP PT. PP London Sumatera Indonesia Tbk 4.686.457.000.000 3.592.658.000.000 1.093.799.000.000 3.592.658.000.000 0,30

  

20 GZCO PT. Gozco Plantation Tbk 492.947.020.000 454.523.171.818 38.423.848.182 454.523.171.818 0,08

  

19 AALI PT. Astra Agro Lestari Tbk 10.772.582.000.000 8.843.721.000.000 1.928.861.000.000 8.843.721.000.000 0,22

  

18 TBLA PT. Tunas Baru Lampung Tbk 2.951.114.000.000 2.783.573.000.000 167.541.000.000 2.783.573.000.000 0,06

  17 SMAR PT. Sinar Mas Agro Resources and Technology Tbk 20.265.425.000.000 14.201.230.000.000 6.064.195.000.000 14.201.230.000.000 0,43

  

15 LSIP PT. PP London Sumatera Indonesia Tbk 3.592.658.000.000 3.199.687.000.000 392.971.000.000 3.199.687.000.000 0,12

  

Data Surplus Growth tahun 2008-2012

No. Kode Emiten Selisih Penjualan Tahun Berjalan & Tahun Lalu Penjualan tahun lalu PER Penjualan tahun berjalan Penjualan tahun lalu Selisih

  

14 GZCO PT. Gozco Plantation Tbk 454.523.171.818 407.905.583.636 46.617.588.182 407.905.583.636 0,11

  

13 AALI PT. Astra Agro Lestari Tbk 8.843.721.000.000 7.424.283.000.000 1.419.438.000.000 7.424.283.000.000 0,19

  

12 TBLA PT. Tunas Baru Lampung Tbk 2.783.573.000.000 3.955.846.298.000 (1.172.273.298.000) 3.955.846.298.000 (0,30)

  11 SMAR PT. Sinar Mas Agro Resources and Technology Tbk 14.201.230.000.000 16.094.424.718.253 (1.893.194.718.253) 16.094.424.718.253 (0,12)

  

10 SGRO PT. Sampoerna Agro Tbk 1.815.557.167.000 2.288.143.121.000 (472.585.954.000) 2.288.143.121.000 (0,21)

  

9 LSIP PT. PP London Sumatera Indonesia Tbk 3.199.687.000.000 3.846.154.000.000 (646.467.000.000) 3.846.154.000.000 (0,17)

  

8 GZCO PT. Gozco Plantation Tbk 407.905.583.636 290.790.810.001 117.114.773.635 290.790.810.001 0,40

  

7 AALI PT. Astra Agro Lestari Tbk 7.424.283.000.000 8.161.217.000.000 (736.934.000.000) 8.161.217.000.000 (0,09)

  

6 TBLA PT. Tunas Baru Lampung Tbk 3.955.846.298.000 1.844.206.985.000 2.111.639.313.000 1.844.206.985.000 1,15

  5 SMAR PT. Sinar Mas Agro Resources and Technology Tbk 16.094.424.718.253 8.079.714.530.631 8.014.710.187.622 8.079.714.530.631 0,99

  

4 SGRO PT. Sampoerna Agro Tbk 2.288.143.121.000 1.598.930.908.000 689.212.213.000 1.598.930.908.000 0,43

  

3 LSIP PT. PP London Sumatera Indonesia Tbk 3.846.154.000.000 2.929.993.000.000 916.161.000.000 2.929.993.000.000 0,31

  

2 GZCO PT. Gozco Plantation Tbk 290.790.810.001 132.795.046.806 157.995.763.195 132.795.046.806 1,19

  

1 AALI PT. Astra Agro Lestari Tbk 8.161.217.000.000 5.960.954.000.000 2.200.263.000.000 5.960.954.000.000 0,37

Dokumen yang terkait

Pengaruh Pengungkapan Corporte Social Responsibility, Good Corporate Governance Terhadap Kinerja Keuangan Perusahaan dan Nilai Perusahaan sebagai Variabel Pemoderasi pada Perusahaan Pertambangan

15 166 138

Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan pada Perusahaan Perkebunan yang Terdaftar di Bursa Efek Indonesia

3 57 80

Pengaruh Penerapan Good Corporate Governance terhadap Profitabilitas Perusahaan dengan Komisaris Independen sebagai Variabel Moderating (Studi pada Perusahaan Perkebunan yang Ada di Indonesia)

5 95 103

Analisis Faktor – Faktor yang Mempengaruhi Kesehatan Keuangan Perusahaan dengan Good Corporate Governance sebagai Variabel Pemoderasi pada Perusahaan Perkebunan di Bursa Efek Indonesia

1 49 137

Analisis Faktor yang Mempengaruhi Pengungkapan Corporate Governance Melalui Website pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2010

0 57 99

Pengaruh Konservatisme Akuntansi terhadap Kualitas Laba Akrual dengan Good Corporate Governance (GCG) Sebagai Variabel Pemoderasi Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI)

11 129 85

Pengaruh Kinerja Keuangan terhadap Nilai Perusahaan dengan Good Corporate Governance sebagai Variabel Moderasi pada Perusahaan Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia 2011-2013

0 35 84

Pengaruh Pengungkapan Corporte Social Responsibility, Good Corporate Governance Terhadap Kinerja Keuangan Perusahaan dan Nilai Perusahaan sebagai Variabel Pemoderasi pada Perusahaan Pertambangan

0 0 13

BAB II TINJAUAN PUSTAKA 2.1. Defenisi Good Corporate Goverance - Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan pada Perusahaan Perkebunan yang Terdaftar di Bursa Efek Indonesia

0 0 23

Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan pada Perusahaan Perkebunan yang Terdaftar di Bursa Efek Indonesia

0 0 9