Institutional Repository | Satya Wacana Christian University: Pengaruh Kebijakan Konservatisme dan Kepemilikan Institusional terhadap Earnings Management
Lampiran 3
Tacc/Tat-1
No
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
Nama Perusahaan
Argha Karya Prima Ind. Tbk
Argo Pantes Tbk
Gajah Tunggal Tbk
Panasia Indo Resources Tbk
Intikeramik Alamasri Industri Tbk
Indofarma Tbk
Indofood Sukses Makmur Tbk
Jembo Cable Company Tbk
Kimia Farma (Persero) Tbk
Kedaung Indah Can Tbk
Kalbe Farma Tbk
Langgeng Makmur Industri Tbk
Multi Prima Sejahtera Tbk
Mustika Ratu Tbk
Roda Vivatex Tbk
Nippon Indosari Corpindo Tbk
Sierad Produce Tbk
Sekar Laut Tbk
Semen Indonesia (Persero) Tbk
Suparma Tbk
Sunson Textile Manufacturer Tbk
Tempo Scan Pacific Tbk
Argha Karya Prima Ind. Tbk
Argo Pantes Tbk
Kode
α1(1/Tat-1)
α3(PPet/Tat-1)
Error
α2((ΔSal-ΔRect)/Tat-1)
AKPI
-1,95812E-08
-0,001139386
-0,686548819
1,349499856
ARGO
-1,78256E-08
0,003909104
-1,002145966
-0,28488621
GJTL
-2,62545E-09
0,001476991
-0,474582273
-0,901762363
HDTX
-3,0072E-08
-0,009768191
-0,741622911
0,009694229
IKAI
-5,55407E-08
-0,00177879
-0,88306285
-0,644363552
INAF
-2,73389E-08
-0,005454542
-0,210079144
1,824799452
INDF
-5,68809E-10
0,003942215
-0,241422031
-1,517655754
JECC
-4,86098E-08
-0,006294777
-0,271817067
1,384816693
KAEF
-1,69863E-08
0,004539804
-0,247010817
-0,546520454
KICI
-3,48667E-07
0,001672595
-0,322573812
0,812296144
KLBF
-3,6836E-09
0,01351763
-0,233332528
1,034221399
LMPI
-4,44385E-08
0,004024047
-0,420094327
0,960731348
LPIN
-1,93683E-07
0,000798996
-0,048347645
1,124869196
MRAT
-7,21436E-08
0,00211021
-0,206432256
0,918510547
RDTX
-2,81626E-08
-0,000165764
-0,611305893
-0,93110107
ROTI
-4,01511E-08
0,020734049
-0,717544533
-0,455951348
SIPD
-1,15385E-08
0,000286742
-0,432184516
1,957917164
SKLT
-1,42273E-07
0,011094354
-0,373676928
-0,749916189
SMGR
-1,55024E-09
0,005996788
-0,652972247
-0,038304687
SPMA
-1,96421E-08
0,002498685
-0,66821176
1,158398117
SSTM
-3,61375E-08
0,010295401
-0,53577102
-1,631109915
TSPC
-7,17118E-09
0,007560845
-0,210504898
-0,290103894
AKPI
-2,34843E-08
0,011139217
-0,76521474
-0,482478875
ARGO
-2,13412E-08
0,005615364
-1,123355911
0,393727064
29
Tacc/Tat-1
0,661811631
-1,28312309
-1,374867648
-0,741696903
-1,529205247
1,609265739
-1,75513557
1,106704801
-0,788991484
0,491394578
0,814406497
0,544661024
1,077320353
0,714188429
-1,542572755
-1,152761872
1,526019378
-1,112498906
-0,685280148
0,492685023
-2,156585569
-0,493047955
-1,236554421
-0,724013505
25
26
27
28
29
30
31
32
33
34
35
36
Gajah Tunggal Tbk
Panasia Indo Resources Tbk
Intikeramik Alamasri Industri Tbk
Indofarma Tbk
Indofood Sukses Makmur Tbk
Jembo Cable Company Tbk
Kimia Farma (Persero) Tbk
Kedaung Indah Can Tbk
Kalbe Farma Tbk
Langgeng Makmur Industri Tbk
Multi Prima Sejahtera Tbk
Mustika Ratu Tbk
GJTL
HDTX
IKAI
INAF
INDF
JECC
KAEF
KICI
KLBF
LMPI
LPIN
MRAT
-2,9121E-09
-3,00504E-08
-4,73451E-08
-4,15285E-08
-6,44729E-10
-5,42353E-08
-1,83916E-08
-3,54659E-07
-4,33419E-09
-5,00561E-08
-2,0194E-07
-7,88922E-08
0,007358883
0,013983497
0,000211515
0,008062758
0,006199171
0,038088825
0,007467792
0,007861022
0,00271301
0,005200653
0,001180388
0,001136791
-0,428160879
-0,626940626
-0,771835116
-0,313517687
-0,230791961
-0,29423933
-0,243420128
-0,315560011
-0,236350047
-0,416751181
-0,040257715
-0,208104043
1,265195857 0,844393858
1,018025971 0,405068812
-0,854939729 -1,626563377
0,362346468 0,056891497
-0,276094246 -0,500687037
0,674409787 0,418259228
1,258037501 1,022085147
1,312614501 1,004915157
-0,002502002 -0,236139044
0,682473616 0,270923038
0,640637263 0,601559734
1,679938165 1,472970835
37
38
39
40
41
42
43
44
45
46
47
48
49
50
Roda Vivatex Tbk
Nippon Indosari Corpindo Tbk
Sierad Produce Tbk
Sekar Laut Tbk
Semen Indonesia (Persero) Tbk
Suparma Tbk
Sunson Textile Manufacturer Tbk
Tempo Scan Pacific Tbk
Argha Karya Prima Ind. Tbk
Argo Pantes Tbk
Gajah Tunggal Tbk
Panasia Indo Resources Tbk
Intikeramik Alamasri Industri Tbk
Indofarma Tbk
RDTX
ROTI
SIPD
SKLT
SMGR
SPMA
SSTM
TSPC
AKPI
ARGO
GJTL
HDTX
IKAI
INAF
-3,57561E-08
-5,36372E-08
-1,48268E-08
-1,52878E-07
-1,9585E-09
-2,0456E-08
-3,4936E-08
-8,49126E-09
-1,91985E-08
-2,08617E-08
-3,43356E-09
-2,79708E-08
-3,98484E-08
-4,18664E-08
0,001757222
0,013935081
0,009520407
0,004910887
0,005641872
-0,000369798
0,005171361
0,007419949
-0,007471299
-0,002705295
0,006503359
-0,008399688
0,005433097
-0,001994741
-0,692021139
-0,601626813
-0,475976917
-0,368711777
-0,617672139
-0,6694427
-0,492923226
-0,220181615
-0,523920873
-0,823985271
-0,451570236
-0,45588153
-0,649297494
-0,176008974
-0,220280702
-0,834647783
0,40950445
-0,373744893
-0,013492104
-0,473556497
-1,603595191
-0,275003145
1,762958232
-0,770851795
-0,203332778
-0,119254693
-0,507011808
-0,720188698
30
-0,910544655
-1,422339569
-0,056952075
-0,737545936
-0,625522373
-1,143369016
-2,091347091
-0,48776482
1,23156604
-1,597542382
-0,648399658
-0,583535938
-1,150876245
-0,898192455
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
Indofood Sukses Makmur Tbk
Jembo Cable Company Tbk
Kimia Farma (Persero) Tbk
Kedaung Indah Can Tbk
Kalbe Farma Tbk
Langgeng Makmur Industri Tbk
Multi Prima Sejahtera Tbk
Mustika Ratu Tbk
Roda Vivatex Tbk
Nippon Indosari Corpindo Tbk
Sierad Produce Tbk
Sekar Laut Tbk
Semen Indonesia (Persero) Tbk
Suparma Tbk
Sunson Textile Manufacturer Tbk
Tempo Scan Pacific Tbk
Argha Karya Prima Ind. Tbk
Argo Pantes Tbk
Gajah Tunggal Tbk
Panasia Indo Resources Tbk
Intikeramik Alamasri Industri Tbk
Indofarma Tbk
Indofood Sukses Makmur Tbk
Jembo Cable Company Tbk
Kimia Farma (Persero) Tbk
Kedaung Indah Can Tbk
INDF
JECC
KAEF
KICI
KLBF
LMPI
LPIN
MRAT
RDTX
ROTI
SIPD
SKLT
SMGR
SPMA
SSTM
TSPC
AKPI
ARGO
GJTL
HDTX
IKAI
INAF
INDF
JECC
KAEF
KICI
-7,54778E-10
-5,18917E-08
-1,94658E-08
-3,61667E-07
-4,70196E-09
-5,63911E-08
-2,21016E-07
-8,33622E-08
-4,68076E-08
-8,78448E-08
-1,85708E-08
-1,55364E-07
-2,35344E-09
-2,12756E-08
-3,47459E-08
-9,34086E-09
-1,85377E-08
-2,17886E-08
-3,49802E-09
-2,43206E-08
-3,8853E-08
-3,16137E-08
-7,69813E-10
-4,52634E-08
-2,10838E-08
-3,53525E-07
0,000635225
0,007605358
0,008068462
-0,002476903
0,007613033
-0,000612156
-0,000728417
0,001044081
0,001418893
0,013656997
0,010382341
0,007131865
-0,001181017
0,004077877
0,001217256
0,007904198
-0,003893636
-0,009933841
-0,000682006
-0,008064768
-0,002589603
-0,015151598
-0,001266457
-0,018989873
0,003470516
-0,003643851
31
-0,243565463
-0,268416716
-0,244289776
-0,319848074
-0,222594548
-0,295489141
-0,038388142
-0,202758976
-0,621882824
-0,649955694
-0,424920322
-0,339746411
-0,562301553
-0,657026833
-0,481176208
-0,201875176
-0,616395287
-0,849701839
-0,40987462
-0,568512618
-0,628721615
-0,127891711
-0,224780424
-0,235961898
-0,252018605
-0,293190013
-2,157901006
-0,524937459
-0,207299301
-1,082183907
0,114924765
-0,84531414
-1,432021243
1,231086438
1,676353481
-0,218800188
1,144427759
-0,334364129
1,313966559
-0,099201947
0,262294855
-1,006740884
-0,839051825
1,094002279
-0,437344765
0,349776082
-0,559434317
-1,430050831
0,171835608
-0,517769518
-0,493340897
-1,800896346
-2,400831245
-0,785748869
-0,443520635
-1,404509246
-0,100056755
-1,141415494
-1,471138023
1,029371459
1,055889502
-0,855098973
0,729889759
-0,666978831
0,750483986
-0,752150924
-0,217664131
-1,200711872
-1,459340767
0,234366576
-0,847901394
-0,226801328
-1,190745575
-1,573094172
-0,054211274
-0,772721334
-0,741889007
-2,097730563
77
78
79
80
81
82
83
84
85
86
87
88
Kalbe Farma Tbk
Langgeng Makmur Industri Tbk
Multi Prima Sejahtera Tbk
Mustika Ratu Tbk
Roda Vivatex Tbk
Nippon Indosari Corpindo Tbk
Sierad Produce Tbk
Sekar Laut Tbk
Semen Indonesia (Persero) Tbk
Suparma Tbk
Sunson Textile Manufacturer Tbk
Tempo Scan Pacific Tbk
KLBF
LMPI
LPIN
MRAT
RDTX
ROTI
SIPD
SKLT
SMGR
SPMA
SSTM
TSPC
-5,34381E-09
-5,44213E-08
-1,66613E-07
-8,59128E-08
-5,24678E-08
-9,87651E-08
-2,20075E-08
-1,5164E-07
-2,87469E-09
-1,94774E-08
-3,38328E-08
-1,02729E-08
0,007537188
0,002877281
-0,000604032
0,002083961
0,002030465
0,013606164
0,02681725
-0,006968218
0,009660494
-0,000215204
-0,00673967
0,011883448
32
-0,233296578
-0,266702531
-0,026200509
-0,197535061
-0,711447841
-0,459362474
-0,411013283
-0,313988132
-0,488820948
-0,544866806
-0,460035913
-0,20378014
-1,722713447
-0,427330358
0,28612036
1,163027785
-0,371053713
0,453203924
0,983688138
0,287194563
-1,859239477
-0,264636254
1,218114378
-1,391363661
-1,948472843
-0,691155662
0,259315652
0,967576599
-1,080471142
0,007447515
0,599492083
-0,033761938
-2,338399934
-0,809718283
0,751338761
-1,583260364
Lampiran 4
NDATC
No
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
Nama Perusahaan
Argha Karya Prima Ind. Tbk
Argo Pantes Tbk
Gajah Tunggal Tbk
Panasia Indo Resources Tbk
Intikeramik Alamasri Industri Tbk
Indofarma Tbk
Indofood Sukses Makmur Tbk
Jembo Cable Company Tbk
Kimia Farma (Persero) Tbk
Kedaung Indah Can Tbk
Kalbe Farma Tbk
Langgeng Makmur Industri Tbk
Multi Prima Sejahtera Tbk
Mustika Ratu Tbk
Roda Vivatex Tbk
Nippon Indosari Corpindo Tbk
Sierad Produce Tbk
Sekar Laut Tbk
Semen Indonesia (Persero) Tbk
Suparma Tbk
Sunson Textile Manufacturer Tbk
Tempo Scan Pacific Tbk
Argha Karya Prima Ind. Tbk
Kode
AKPI
ARGO
GJTL
HDTX
IKAI
INAF
INDF
JECC
KAEF
KICI
KLBF
LMPI
LPIN
MRAT
RDTX
ROTI
SIPD
SKLT
SMGR
SPMA
SSTM
TSPC
AKPI
α1(1/Tat-1)
α3(PPet/Tat-1)
NDTACT
α2((ΔSal-ΔRect)/Tat-1)
-1,95812E-08
-0,001139386
-0,686548819 -0,68768822
-1,78256E-08
0,003909104
-1,002145966 -0,99823688
-2,62545E-09
0,001476991
-0,474582273 -0,47310528
-3,0072E-08
-0,009768191
-0,741622911 -0,75139113
-5,55407E-08
-0,00177879
-0,88306285
-0,8848417
-2,73389E-08
-0,005454542
-0,210079144 -0,21553371
-5,68809E-10
0,003942215
-0,241422031 -0,23747982
-4,86098E-08
-0,006294777
-0,271817067 -0,27811189
-1,69863E-08
0,004539804
-0,247010817 -0,24247103
-3,48667E-07
0,001672595
-0,322573812 -0,32090157
-3,6836E-09
0,01351763
-0,233332528
-0,2198149
-4,44385E-08
0,004024047
-0,420094327 -0,41607032
-1,93683E-07
0,000798996
-0,048347645 -0,04754884
-7,21436E-08
0,00211021
-0,206432256 -0,20432212
-2,81626E-08
-0,000165764
-0,611305893 -0,61147169
-4,01511E-08
0,020734049
-0,717544533 -0,69681052
-1,15385E-08
0,000286742
-0,432184516 -0,43189779
-1,42273E-07
0,011094354
-0,373676928 -0,36258272
-1,55024E-09
0,005996788
-0,652972247 -0,64697546
-1,96421E-08
0,002498685
-0,66821176 -0,66571309
-3,61375E-08
0,010295401
-0,53577102 -0,52547565
-7,17118E-09
0,007560845
-0,210504898 -0,20294406
-2,34843E-08
0,011139217
-0,76521474 -0,75407555
33
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
Argo Pantes Tbk
Gajah Tunggal Tbk
Panasia Indo Resources Tbk
Intikeramik Alamasri Industri Tbk
Indofarma Tbk
Indofood Sukses Makmur Tbk
Jembo Cable Company Tbk
Kimia Farma (Persero) Tbk
Kedaung Indah Can Tbk
Kalbe Farma Tbk
Langgeng Makmur Industri Tbk
Multi Prima Sejahtera Tbk
Mustika Ratu Tbk
Roda Vivatex Tbk
Nippon Indosari Corpindo Tbk
Sierad Produce Tbk
Sekar Laut Tbk
Semen Indonesia (Persero) Tbk
Suparma Tbk
Sunson Textile Manufacturer Tbk
Tempo Scan Pacific Tbk
Argha Karya Prima Ind. Tbk
Argo Pantes Tbk
Gajah Tunggal Tbk
Panasia Indo Resources Tbk
Intikeramik Alamasri Industri Tbk
ARGO
GJTL
HDTX
IKAI
INAF
INDF
JECC
KAEF
KICI
KLBF
LMPI
LPIN
MRAT
RDTX
ROTI
SIPD
SKLT
SMGR
SPMA
SSTM
TSPC
AKPI
ARGO
GJTL
HDTX
IKAI
-2,13412E-08
-2,9121E-09
-3,00504E-08
-4,73451E-08
-4,15285E-08
-6,44729E-10
-5,42353E-08
-1,83916E-08
-3,54659E-07
-4,33419E-09
-5,00561E-08
-2,0194E-07
-7,88922E-08
-3,57561E-08
-5,36372E-08
-1,48268E-08
-1,52878E-07
-1,9585E-09
-2,0456E-08
-3,4936E-08
-8,49126E-09
-1,91985E-08
-2,08617E-08
-3,43356E-09
-2,79708E-08
-3,98484E-08
0,005615364
0,007358883
0,013983497
0,000211515
0,008062758
0,006199171
0,038088825
0,007467792
0,007861022
0,00271301
0,005200653
0,001180388
0,001136791
0,001757222
0,013935081
0,009520407
0,004910887
0,005641872
-0,000369798
0,005171361
0,007419949
-0,007471299
-0,002705295
0,006503359
-0,008399688
0,005433097
34
-1,123355911
-0,428160879
-0,626940626
-0,771835116
-0,313517687
-0,230791961
-0,29423933
-0,243420128
-0,315560011
-0,236350047
-0,416751181
-0,040257715
-0,208104043
-0,692021139
-0,601626813
-0,475976917
-0,368711777
-0,617672139
-0,6694427
-0,492923226
-0,220181615
-0,523920873
-0,823985271
-0,451570236
-0,45588153
-0,649297494
-1,11774057
-0,420802
-0,61295716
-0,77162365
-0,30545497
-0,22459279
-0,25615056
-0,23595235
-0,30769934
-0,23363704
-0,41155058
-0,03907753
-0,20696733
-0,69026395
-0,58769179
-0,46645652
-0,36380104
-0,61203027
-0,66981252
-0,4877519
-0,21276167
-0,53139219
-0,82669059
-0,44506688
-0,46428125
-0,64386444
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
Indofarma Tbk
Indofood Sukses Makmur Tbk
Jembo Cable Company Tbk
Kimia Farma (Persero) Tbk
Kedaung Indah Can Tbk
Kalbe Farma Tbk
Langgeng Makmur Industri Tbk
Multi Prima Sejahtera Tbk
Mustika Ratu Tbk
Roda Vivatex Tbk
Nippon Indosari Corpindo Tbk
Sierad Produce Tbk
Sekar Laut Tbk
Semen Indonesia (Persero) Tbk
Suparma Tbk
Sunson Textile Manufacturer Tbk
Tempo Scan Pacific Tbk
Argha Karya Prima Ind. Tbk
Argo Pantes Tbk
Gajah Tunggal Tbk
Panasia Indo Resources Tbk
Intikeramik Alamasri Industri Tbk
Indofarma Tbk
Indofood Sukses Makmur Tbk
Jembo Cable Company Tbk
Kimia Farma (Persero) Tbk
INAF
INDF
JECC
KAEF
KICI
KLBF
LMPI
LPIN
MRAT
RDTX
ROTI
SIPD
SKLT
SMGR
SPMA
SSTM
TSPC
AKPI
ARGO
GJTL
HDTX
IKAI
INAF
INDF
JECC
KAEF
-4,18664E-08
-7,54778E-10
-5,18917E-08
-1,94658E-08
-3,61667E-07
-4,70196E-09
-5,63911E-08
-2,21016E-07
-8,33622E-08
-4,68076E-08
-8,78448E-08
-1,85708E-08
-1,55364E-07
-2,35344E-09
-2,12756E-08
-3,47459E-08
-9,34086E-09
-1,85377E-08
-2,17886E-08
-3,49802E-09
-2,43206E-08
-3,8853E-08
-3,16137E-08
-7,69813E-10
-4,52634E-08
-2,10838E-08
-0,001994741
0,000635225
0,007605358
0,008068462
-0,002476903
0,007613033
-0,000612156
-0,000728417
0,001044081
0,001418893
0,013656997
0,010382341
0,007131865
-0,001181017
0,004077877
0,001217256
0,007904198
-0,003893636
-0,009933841
-0,000682006
-0,008064768
-0,002589603
-0,015151598
-0,001266457
-0,018989873
0,003470516
35
-0,176008974
-0,243565463
-0,268416716
-0,244289776
-0,319848074
-0,222594548
-0,295489141
-0,038388142
-0,202758976
-0,621882824
-0,649955694
-0,424920322
-0,339746411
-0,562301553
-0,657026833
-0,481176208
-0,201875176
-0,616395287
-0,849701839
-0,40987462
-0,568512618
-0,628721615
-0,127891711
-0,224780424
-0,235961898
-0,252018605
-0,17800376
-0,24293024
-0,26081141
-0,23622133
-0,32232534
-0,21498152
-0,29610135
-0,03911678
-0,20171498
-0,62046398
-0,63629878
-0,414538
-0,3326147
-0,56348257
-0,65294898
-0,47995899
-0,19397099
-0,62028894
-0,8596357
-0,41055663
-0,57657741
-0,63131126
-0,14304334
-0,22604688
-0,25495182
-0,24854811
76
77
78
79
80
81
82
83
84
85
86
87
88
Kedaung Indah Can Tbk
Kalbe Farma Tbk
Langgeng Makmur Industri Tbk
Multi Prima Sejahtera Tbk
Mustika Ratu Tbk
Roda Vivatex Tbk
Nippon Indosari Corpindo Tbk
Sierad Produce Tbk
Sekar Laut Tbk
Semen Indonesia (Persero) Tbk
Suparma Tbk
Sunson Textile Manufacturer Tbk
Tempo Scan Pacific Tbk
KICI
KLBF
LMPI
LPIN
MRAT
RDTX
ROTI
SIPD
SKLT
SMGR
SPMA
SSTM
TSPC
-3,53525E-07
-5,34381E-09
-5,44213E-08
-1,66613E-07
-8,59128E-08
-5,24678E-08
-9,87651E-08
-2,20075E-08
-1,5164E-07
-2,87469E-09
-1,94774E-08
-3,38328E-08
-1,02729E-08
-0,003643851
0,007537188
0,002877281
-0,000604032
0,002083961
0,002030465
0,013606164
0,02681725
-0,006968218
0,009660494
-0,000215204
-0,00673967
0,011883448
36
-0,293190013
-0,233296578
-0,266702531
-0,026200509
-0,197535061
-0,711447841
-0,459362474
-0,411013283
-0,313988132
-0,488820948
-0,544866806
-0,460035913
-0,20378014
-0,29683422
-0,2257594
-0,2638253
-0,02680471
-0,19545119
-0,70941743
-0,44575641
-0,38419606
-0,3209565
-0,47916046
-0,54508203
-0,46677562
-0,1918967
Lampiran 5
Discretionary Accruals
No
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
Nama Perusahaan
Argha Karya Prima Ind. Tbk
Argo Pantes Tbk
Gajah Tunggal Tbk
Panasia Indo Resources Tbk
Intikeramik Alamasri Industri Tbk
Indofarma Tbk
Indofood Sukses Makmur Tbk
Jembo Cable Company Tbk
Kimia Farma (Persero) Tbk
Kedaung Indah Can Tbk
Kalbe Farma Tbk
Langgeng Makmur Industri Tbk
Multi Prima Sejahtera Tbk
Mustika Ratu Tbk
Roda Vivatex Tbk
Nippon Indosari Corpindo Tbk
Sierad Produce Tbk
Sekar Laut Tbk
Semen Indonesia (Persero) Tbk
Suparma Tbk
Sunson Textile Manufacturer Tbk
Tempo Scan Pacific Tbk
Argha Karya Prima Ind. Tbk
Kode
Tacc/Tat-1
AKPI
0,661811631
ARGO
-1,28312309
GJTL
-1,374867648
HDTX
-0,741696903
IKAI
-1,529205247
INAF
1,609265739
INDF
-1,75513557
JECC
1,106704801
KAEF
-0,788991484
KICI
0,491394578
KLBF
0,814406497
LMPI
0,544661024
LPIN
1,077320353
MRAT
0,714188429
RDTX
-1,542572755
ROTI
-1,152761872
SIPD
1,526019378
SKLT
-1,112498906
SMGR
-0,685280148
SPMA
0,492685023
SSTM
-2,156585569
TSPC
-0,493047955
AKPI
-1,236554421
37
NDATC
-0,687688224
-0,99823688
-0,473105284
-0,751391132
-0,884841695
-0,215533713
-0,237479816
-0,278111892
-0,242471029
-0,320901566
-0,219814902
-0,416070324
-0,047548842
-0,204322118
-0,611471686
-0,696810524
-0,431897786
-0,362582717
-0,646975461
-0,665713094
-0,525475654
-0,20294406
-0,754075546
DA
1,349499856
-0,28488621
-0,901762363
0,009694229
-0,644363552
1,824799452
-1,517655754
1,384816693
-0,546520454
0,812296144
1,034221399
0,960731348
1,124869196
0,918510547
-0,93110107
-0,455951348
1,957917164
-0,749916189
-0,038304687
1,158398117
-1,631109915
-0,290103894
-0,482478875
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
Argo Pantes Tbk
Gajah Tunggal Tbk
Panasia Indo Resources Tbk
Intikeramik Alamasri Industri Tbk
Indofarma Tbk
Indofood Sukses Makmur Tbk
Jembo Cable Company Tbk
Kimia Farma (Persero) Tbk
Kedaung Indah Can Tbk
Kalbe Farma Tbk
Langgeng Makmur Industri Tbk
Multi Prima Sejahtera Tbk
Mustika Ratu Tbk
Roda Vivatex Tbk
Nippon Indosari Corpindo Tbk
Sierad Produce Tbk
Sekar Laut Tbk
Semen Indonesia (Persero) Tbk
Suparma Tbk
Sunson Textile Manufacturer Tbk
Tempo Scan Pacific Tbk
Argha Karya Prima Ind. Tbk
Argo Pantes Tbk
Gajah Tunggal Tbk
Panasia Indo Resources Tbk
Intikeramik Alamasri Industri Tbk
ARGO
GJTL
HDTX
IKAI
INAF
INDF
JECC
KAEF
KICI
KLBF
LMPI
LPIN
MRAT
RDTX
ROTI
SIPD
SKLT
SMGR
SPMA
SSTM
TSPC
AKPI
ARGO
GJTL
HDTX
IKAI
-0,724013505
0,844393858
0,405068812
-1,626563377
0,056891497
-0,500687037
0,418259228
1,022085147
1,004915157
-0,236139044
0,270923038
0,601559734
1,472970835
-0,910544655
-1,422339569
-0,056952075
-0,737545936
-0,625522373
-1,143369016
-2,091347091
-0,48776482
1,23156604
-1,597542382
-0,648399658
-0,583535938
-1,150876245
38
-1,117740569
-0,420801999
-0,612957159
-0,771623648
-0,305454971
-0,224592791
-0,256150559
-0,235952354
-0,307699344
-0,233637042
-0,411550578
-0,039077529
-0,20696733
-0,690263953
-0,587691786
-0,466456525
-0,363801043
-0,612030269
-0,669812519
-0,4877519
-0,212761675
-0,531392192
-0,826690587
-0,44506688
-0,464281245
-0,643864437
0,393727064
1,265195857
1,018025971
-0,854939729
0,362346468
-0,276094246
0,674409787
1,258037501
1,312614501
-0,002502002
0,682473616
0,640637263
1,679938165
-0,220280702
-0,834647783
0,40950445
-0,373744893
-0,013492104
-0,473556497
-1,603595191
-0,275003145
1,762958232
-0,770851795
-0,203332778
-0,119254693
-0,507011808
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
Indofarma Tbk
Indofood Sukses Makmur Tbk
Jembo Cable Company Tbk
Kimia Farma (Persero) Tbk
Kedaung Indah Can Tbk
Kalbe Farma Tbk
Langgeng Makmur Industri Tbk
Multi Prima Sejahtera Tbk
Mustika Ratu Tbk
Roda Vivatex Tbk
Nippon Indosari Corpindo Tbk
Sierad Produce Tbk
Sekar Laut Tbk
Semen Indonesia (Persero) Tbk
Suparma Tbk
Sunson Textile Manufacturer Tbk
Tempo Scan Pacific Tbk
Argha Karya Prima Ind. Tbk
Argo Pantes Tbk
Gajah Tunggal Tbk
Panasia Indo Resources Tbk
Intikeramik Alamasri Industri Tbk
Indofarma Tbk
Indofood Sukses Makmur Tbk
Jembo Cable Company Tbk
Kimia Farma (Persero) Tbk
INAF
INDF
JECC
KAEF
KICI
KLBF
LMPI
LPIN
MRAT
RDTX
ROTI
SIPD
SKLT
SMGR
SPMA
SSTM
TSPC
AKPI
ARGO
GJTL
HDTX
IKAI
INAF
INDF
JECC
KAEF
-0,898192455
-2,400831245
-0,785748869
-0,443520635
-1,404509246
-0,100056755
-1,141415494
-1,471138023
1,029371459
1,055889502
-0,855098973
0,729889759
-0,666978831
0,750483986
-0,752150924
-0,217664131
-1,200711872
-1,459340767
0,234366576
-0,847901394
-0,226801328
-1,190745575
-1,573094172
-0,054211274
-0,772721334
-0,741889007
39
-0,178003757
-0,242930239
-0,26081141
-0,236221334
-0,322325338
-0,21498152
-0,296101354
-0,03911678
-0,201714979
-0,620463979
-0,636298785
-0,414537999
-0,332614702
-0,563482573
-0,652948977
-0,479958986
-0,193970988
-0,620288942
-0,859635703
-0,410556629
-0,57657741
-0,631311257
-0,143043341
-0,226046881
-0,254951816
-0,24854811
-0,720188698
-2,157901006
-0,524937459
-0,207299301
-1,082183907
0,114924765
-0,84531414
-1,432021243
1,231086438
1,676353481
-0,218800188
1,144427759
-0,334364129
1,313966559
-0,099201947
0,262294855
-1,006740884
-0,839051825
1,094002279
-0,437344765
0,349776082
-0,559434317
-1,430050831
0,171835608
-0,517769518
-0,493340897
76
77
78
79
80
81
82
83
84
85
86
87
88
Kedaung Indah Can Tbk
Kalbe Farma Tbk
Langgeng Makmur Industri Tbk
Multi Prima Sejahtera Tbk
Mustika Ratu Tbk
Roda Vivatex Tbk
Nippon Indosari Corpindo Tbk
Sierad Produce Tbk
Sekar Laut Tbk
Semen Indonesia (Persero) Tbk
Suparma Tbk
Sunson Textile Manufacturer Tbk
Tempo Scan Pacific Tbk
KICI
KLBF
LMPI
LPIN
MRAT
RDTX
ROTI
SIPD
SKLT
SMGR
SPMA
SSTM
TSPC
-2,097730563
-1,948472843
-0,691155662
0,259315652
0,967576599
-1,080471142
0,007447515
0,599492083
-0,033761938
-2,338399934
-0,809718283
0,751338761
-1,583260364
40
-0,296834217
-0,225759396
-0,263825304
-0,026804708
-0,195451186
-0,709417429
-0,445756409
-0,384196055
-0,320956502
-0,479160458
-0,545082029
-0,466775616
-0,191896703
-1,800896346
-1,722713447
-0,427330358
0,28612036
1,163027785
-0,371053713
0,453203924
0,983688138
0,287194563
-1,859239477
-0,264636254
1,218114378
-1,391363661
Tacc/Tat-1
No
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
Nama Perusahaan
Argha Karya Prima Ind. Tbk
Argo Pantes Tbk
Gajah Tunggal Tbk
Panasia Indo Resources Tbk
Intikeramik Alamasri Industri Tbk
Indofarma Tbk
Indofood Sukses Makmur Tbk
Jembo Cable Company Tbk
Kimia Farma (Persero) Tbk
Kedaung Indah Can Tbk
Kalbe Farma Tbk
Langgeng Makmur Industri Tbk
Multi Prima Sejahtera Tbk
Mustika Ratu Tbk
Roda Vivatex Tbk
Nippon Indosari Corpindo Tbk
Sierad Produce Tbk
Sekar Laut Tbk
Semen Indonesia (Persero) Tbk
Suparma Tbk
Sunson Textile Manufacturer Tbk
Tempo Scan Pacific Tbk
Argha Karya Prima Ind. Tbk
Argo Pantes Tbk
Kode
α1(1/Tat-1)
α3(PPet/Tat-1)
Error
α2((ΔSal-ΔRect)/Tat-1)
AKPI
-1,95812E-08
-0,001139386
-0,686548819
1,349499856
ARGO
-1,78256E-08
0,003909104
-1,002145966
-0,28488621
GJTL
-2,62545E-09
0,001476991
-0,474582273
-0,901762363
HDTX
-3,0072E-08
-0,009768191
-0,741622911
0,009694229
IKAI
-5,55407E-08
-0,00177879
-0,88306285
-0,644363552
INAF
-2,73389E-08
-0,005454542
-0,210079144
1,824799452
INDF
-5,68809E-10
0,003942215
-0,241422031
-1,517655754
JECC
-4,86098E-08
-0,006294777
-0,271817067
1,384816693
KAEF
-1,69863E-08
0,004539804
-0,247010817
-0,546520454
KICI
-3,48667E-07
0,001672595
-0,322573812
0,812296144
KLBF
-3,6836E-09
0,01351763
-0,233332528
1,034221399
LMPI
-4,44385E-08
0,004024047
-0,420094327
0,960731348
LPIN
-1,93683E-07
0,000798996
-0,048347645
1,124869196
MRAT
-7,21436E-08
0,00211021
-0,206432256
0,918510547
RDTX
-2,81626E-08
-0,000165764
-0,611305893
-0,93110107
ROTI
-4,01511E-08
0,020734049
-0,717544533
-0,455951348
SIPD
-1,15385E-08
0,000286742
-0,432184516
1,957917164
SKLT
-1,42273E-07
0,011094354
-0,373676928
-0,749916189
SMGR
-1,55024E-09
0,005996788
-0,652972247
-0,038304687
SPMA
-1,96421E-08
0,002498685
-0,66821176
1,158398117
SSTM
-3,61375E-08
0,010295401
-0,53577102
-1,631109915
TSPC
-7,17118E-09
0,007560845
-0,210504898
-0,290103894
AKPI
-2,34843E-08
0,011139217
-0,76521474
-0,482478875
ARGO
-2,13412E-08
0,005615364
-1,123355911
0,393727064
29
Tacc/Tat-1
0,661811631
-1,28312309
-1,374867648
-0,741696903
-1,529205247
1,609265739
-1,75513557
1,106704801
-0,788991484
0,491394578
0,814406497
0,544661024
1,077320353
0,714188429
-1,542572755
-1,152761872
1,526019378
-1,112498906
-0,685280148
0,492685023
-2,156585569
-0,493047955
-1,236554421
-0,724013505
25
26
27
28
29
30
31
32
33
34
35
36
Gajah Tunggal Tbk
Panasia Indo Resources Tbk
Intikeramik Alamasri Industri Tbk
Indofarma Tbk
Indofood Sukses Makmur Tbk
Jembo Cable Company Tbk
Kimia Farma (Persero) Tbk
Kedaung Indah Can Tbk
Kalbe Farma Tbk
Langgeng Makmur Industri Tbk
Multi Prima Sejahtera Tbk
Mustika Ratu Tbk
GJTL
HDTX
IKAI
INAF
INDF
JECC
KAEF
KICI
KLBF
LMPI
LPIN
MRAT
-2,9121E-09
-3,00504E-08
-4,73451E-08
-4,15285E-08
-6,44729E-10
-5,42353E-08
-1,83916E-08
-3,54659E-07
-4,33419E-09
-5,00561E-08
-2,0194E-07
-7,88922E-08
0,007358883
0,013983497
0,000211515
0,008062758
0,006199171
0,038088825
0,007467792
0,007861022
0,00271301
0,005200653
0,001180388
0,001136791
-0,428160879
-0,626940626
-0,771835116
-0,313517687
-0,230791961
-0,29423933
-0,243420128
-0,315560011
-0,236350047
-0,416751181
-0,040257715
-0,208104043
1,265195857 0,844393858
1,018025971 0,405068812
-0,854939729 -1,626563377
0,362346468 0,056891497
-0,276094246 -0,500687037
0,674409787 0,418259228
1,258037501 1,022085147
1,312614501 1,004915157
-0,002502002 -0,236139044
0,682473616 0,270923038
0,640637263 0,601559734
1,679938165 1,472970835
37
38
39
40
41
42
43
44
45
46
47
48
49
50
Roda Vivatex Tbk
Nippon Indosari Corpindo Tbk
Sierad Produce Tbk
Sekar Laut Tbk
Semen Indonesia (Persero) Tbk
Suparma Tbk
Sunson Textile Manufacturer Tbk
Tempo Scan Pacific Tbk
Argha Karya Prima Ind. Tbk
Argo Pantes Tbk
Gajah Tunggal Tbk
Panasia Indo Resources Tbk
Intikeramik Alamasri Industri Tbk
Indofarma Tbk
RDTX
ROTI
SIPD
SKLT
SMGR
SPMA
SSTM
TSPC
AKPI
ARGO
GJTL
HDTX
IKAI
INAF
-3,57561E-08
-5,36372E-08
-1,48268E-08
-1,52878E-07
-1,9585E-09
-2,0456E-08
-3,4936E-08
-8,49126E-09
-1,91985E-08
-2,08617E-08
-3,43356E-09
-2,79708E-08
-3,98484E-08
-4,18664E-08
0,001757222
0,013935081
0,009520407
0,004910887
0,005641872
-0,000369798
0,005171361
0,007419949
-0,007471299
-0,002705295
0,006503359
-0,008399688
0,005433097
-0,001994741
-0,692021139
-0,601626813
-0,475976917
-0,368711777
-0,617672139
-0,6694427
-0,492923226
-0,220181615
-0,523920873
-0,823985271
-0,451570236
-0,45588153
-0,649297494
-0,176008974
-0,220280702
-0,834647783
0,40950445
-0,373744893
-0,013492104
-0,473556497
-1,603595191
-0,275003145
1,762958232
-0,770851795
-0,203332778
-0,119254693
-0,507011808
-0,720188698
30
-0,910544655
-1,422339569
-0,056952075
-0,737545936
-0,625522373
-1,143369016
-2,091347091
-0,48776482
1,23156604
-1,597542382
-0,648399658
-0,583535938
-1,150876245
-0,898192455
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
Indofood Sukses Makmur Tbk
Jembo Cable Company Tbk
Kimia Farma (Persero) Tbk
Kedaung Indah Can Tbk
Kalbe Farma Tbk
Langgeng Makmur Industri Tbk
Multi Prima Sejahtera Tbk
Mustika Ratu Tbk
Roda Vivatex Tbk
Nippon Indosari Corpindo Tbk
Sierad Produce Tbk
Sekar Laut Tbk
Semen Indonesia (Persero) Tbk
Suparma Tbk
Sunson Textile Manufacturer Tbk
Tempo Scan Pacific Tbk
Argha Karya Prima Ind. Tbk
Argo Pantes Tbk
Gajah Tunggal Tbk
Panasia Indo Resources Tbk
Intikeramik Alamasri Industri Tbk
Indofarma Tbk
Indofood Sukses Makmur Tbk
Jembo Cable Company Tbk
Kimia Farma (Persero) Tbk
Kedaung Indah Can Tbk
INDF
JECC
KAEF
KICI
KLBF
LMPI
LPIN
MRAT
RDTX
ROTI
SIPD
SKLT
SMGR
SPMA
SSTM
TSPC
AKPI
ARGO
GJTL
HDTX
IKAI
INAF
INDF
JECC
KAEF
KICI
-7,54778E-10
-5,18917E-08
-1,94658E-08
-3,61667E-07
-4,70196E-09
-5,63911E-08
-2,21016E-07
-8,33622E-08
-4,68076E-08
-8,78448E-08
-1,85708E-08
-1,55364E-07
-2,35344E-09
-2,12756E-08
-3,47459E-08
-9,34086E-09
-1,85377E-08
-2,17886E-08
-3,49802E-09
-2,43206E-08
-3,8853E-08
-3,16137E-08
-7,69813E-10
-4,52634E-08
-2,10838E-08
-3,53525E-07
0,000635225
0,007605358
0,008068462
-0,002476903
0,007613033
-0,000612156
-0,000728417
0,001044081
0,001418893
0,013656997
0,010382341
0,007131865
-0,001181017
0,004077877
0,001217256
0,007904198
-0,003893636
-0,009933841
-0,000682006
-0,008064768
-0,002589603
-0,015151598
-0,001266457
-0,018989873
0,003470516
-0,003643851
31
-0,243565463
-0,268416716
-0,244289776
-0,319848074
-0,222594548
-0,295489141
-0,038388142
-0,202758976
-0,621882824
-0,649955694
-0,424920322
-0,339746411
-0,562301553
-0,657026833
-0,481176208
-0,201875176
-0,616395287
-0,849701839
-0,40987462
-0,568512618
-0,628721615
-0,127891711
-0,224780424
-0,235961898
-0,252018605
-0,293190013
-2,157901006
-0,524937459
-0,207299301
-1,082183907
0,114924765
-0,84531414
-1,432021243
1,231086438
1,676353481
-0,218800188
1,144427759
-0,334364129
1,313966559
-0,099201947
0,262294855
-1,006740884
-0,839051825
1,094002279
-0,437344765
0,349776082
-0,559434317
-1,430050831
0,171835608
-0,517769518
-0,493340897
-1,800896346
-2,400831245
-0,785748869
-0,443520635
-1,404509246
-0,100056755
-1,141415494
-1,471138023
1,029371459
1,055889502
-0,855098973
0,729889759
-0,666978831
0,750483986
-0,752150924
-0,217664131
-1,200711872
-1,459340767
0,234366576
-0,847901394
-0,226801328
-1,190745575
-1,573094172
-0,054211274
-0,772721334
-0,741889007
-2,097730563
77
78
79
80
81
82
83
84
85
86
87
88
Kalbe Farma Tbk
Langgeng Makmur Industri Tbk
Multi Prima Sejahtera Tbk
Mustika Ratu Tbk
Roda Vivatex Tbk
Nippon Indosari Corpindo Tbk
Sierad Produce Tbk
Sekar Laut Tbk
Semen Indonesia (Persero) Tbk
Suparma Tbk
Sunson Textile Manufacturer Tbk
Tempo Scan Pacific Tbk
KLBF
LMPI
LPIN
MRAT
RDTX
ROTI
SIPD
SKLT
SMGR
SPMA
SSTM
TSPC
-5,34381E-09
-5,44213E-08
-1,66613E-07
-8,59128E-08
-5,24678E-08
-9,87651E-08
-2,20075E-08
-1,5164E-07
-2,87469E-09
-1,94774E-08
-3,38328E-08
-1,02729E-08
0,007537188
0,002877281
-0,000604032
0,002083961
0,002030465
0,013606164
0,02681725
-0,006968218
0,009660494
-0,000215204
-0,00673967
0,011883448
32
-0,233296578
-0,266702531
-0,026200509
-0,197535061
-0,711447841
-0,459362474
-0,411013283
-0,313988132
-0,488820948
-0,544866806
-0,460035913
-0,20378014
-1,722713447
-0,427330358
0,28612036
1,163027785
-0,371053713
0,453203924
0,983688138
0,287194563
-1,859239477
-0,264636254
1,218114378
-1,391363661
-1,948472843
-0,691155662
0,259315652
0,967576599
-1,080471142
0,007447515
0,599492083
-0,033761938
-2,338399934
-0,809718283
0,751338761
-1,583260364
Lampiran 4
NDATC
No
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
Nama Perusahaan
Argha Karya Prima Ind. Tbk
Argo Pantes Tbk
Gajah Tunggal Tbk
Panasia Indo Resources Tbk
Intikeramik Alamasri Industri Tbk
Indofarma Tbk
Indofood Sukses Makmur Tbk
Jembo Cable Company Tbk
Kimia Farma (Persero) Tbk
Kedaung Indah Can Tbk
Kalbe Farma Tbk
Langgeng Makmur Industri Tbk
Multi Prima Sejahtera Tbk
Mustika Ratu Tbk
Roda Vivatex Tbk
Nippon Indosari Corpindo Tbk
Sierad Produce Tbk
Sekar Laut Tbk
Semen Indonesia (Persero) Tbk
Suparma Tbk
Sunson Textile Manufacturer Tbk
Tempo Scan Pacific Tbk
Argha Karya Prima Ind. Tbk
Kode
AKPI
ARGO
GJTL
HDTX
IKAI
INAF
INDF
JECC
KAEF
KICI
KLBF
LMPI
LPIN
MRAT
RDTX
ROTI
SIPD
SKLT
SMGR
SPMA
SSTM
TSPC
AKPI
α1(1/Tat-1)
α3(PPet/Tat-1)
NDTACT
α2((ΔSal-ΔRect)/Tat-1)
-1,95812E-08
-0,001139386
-0,686548819 -0,68768822
-1,78256E-08
0,003909104
-1,002145966 -0,99823688
-2,62545E-09
0,001476991
-0,474582273 -0,47310528
-3,0072E-08
-0,009768191
-0,741622911 -0,75139113
-5,55407E-08
-0,00177879
-0,88306285
-0,8848417
-2,73389E-08
-0,005454542
-0,210079144 -0,21553371
-5,68809E-10
0,003942215
-0,241422031 -0,23747982
-4,86098E-08
-0,006294777
-0,271817067 -0,27811189
-1,69863E-08
0,004539804
-0,247010817 -0,24247103
-3,48667E-07
0,001672595
-0,322573812 -0,32090157
-3,6836E-09
0,01351763
-0,233332528
-0,2198149
-4,44385E-08
0,004024047
-0,420094327 -0,41607032
-1,93683E-07
0,000798996
-0,048347645 -0,04754884
-7,21436E-08
0,00211021
-0,206432256 -0,20432212
-2,81626E-08
-0,000165764
-0,611305893 -0,61147169
-4,01511E-08
0,020734049
-0,717544533 -0,69681052
-1,15385E-08
0,000286742
-0,432184516 -0,43189779
-1,42273E-07
0,011094354
-0,373676928 -0,36258272
-1,55024E-09
0,005996788
-0,652972247 -0,64697546
-1,96421E-08
0,002498685
-0,66821176 -0,66571309
-3,61375E-08
0,010295401
-0,53577102 -0,52547565
-7,17118E-09
0,007560845
-0,210504898 -0,20294406
-2,34843E-08
0,011139217
-0,76521474 -0,75407555
33
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
Argo Pantes Tbk
Gajah Tunggal Tbk
Panasia Indo Resources Tbk
Intikeramik Alamasri Industri Tbk
Indofarma Tbk
Indofood Sukses Makmur Tbk
Jembo Cable Company Tbk
Kimia Farma (Persero) Tbk
Kedaung Indah Can Tbk
Kalbe Farma Tbk
Langgeng Makmur Industri Tbk
Multi Prima Sejahtera Tbk
Mustika Ratu Tbk
Roda Vivatex Tbk
Nippon Indosari Corpindo Tbk
Sierad Produce Tbk
Sekar Laut Tbk
Semen Indonesia (Persero) Tbk
Suparma Tbk
Sunson Textile Manufacturer Tbk
Tempo Scan Pacific Tbk
Argha Karya Prima Ind. Tbk
Argo Pantes Tbk
Gajah Tunggal Tbk
Panasia Indo Resources Tbk
Intikeramik Alamasri Industri Tbk
ARGO
GJTL
HDTX
IKAI
INAF
INDF
JECC
KAEF
KICI
KLBF
LMPI
LPIN
MRAT
RDTX
ROTI
SIPD
SKLT
SMGR
SPMA
SSTM
TSPC
AKPI
ARGO
GJTL
HDTX
IKAI
-2,13412E-08
-2,9121E-09
-3,00504E-08
-4,73451E-08
-4,15285E-08
-6,44729E-10
-5,42353E-08
-1,83916E-08
-3,54659E-07
-4,33419E-09
-5,00561E-08
-2,0194E-07
-7,88922E-08
-3,57561E-08
-5,36372E-08
-1,48268E-08
-1,52878E-07
-1,9585E-09
-2,0456E-08
-3,4936E-08
-8,49126E-09
-1,91985E-08
-2,08617E-08
-3,43356E-09
-2,79708E-08
-3,98484E-08
0,005615364
0,007358883
0,013983497
0,000211515
0,008062758
0,006199171
0,038088825
0,007467792
0,007861022
0,00271301
0,005200653
0,001180388
0,001136791
0,001757222
0,013935081
0,009520407
0,004910887
0,005641872
-0,000369798
0,005171361
0,007419949
-0,007471299
-0,002705295
0,006503359
-0,008399688
0,005433097
34
-1,123355911
-0,428160879
-0,626940626
-0,771835116
-0,313517687
-0,230791961
-0,29423933
-0,243420128
-0,315560011
-0,236350047
-0,416751181
-0,040257715
-0,208104043
-0,692021139
-0,601626813
-0,475976917
-0,368711777
-0,617672139
-0,6694427
-0,492923226
-0,220181615
-0,523920873
-0,823985271
-0,451570236
-0,45588153
-0,649297494
-1,11774057
-0,420802
-0,61295716
-0,77162365
-0,30545497
-0,22459279
-0,25615056
-0,23595235
-0,30769934
-0,23363704
-0,41155058
-0,03907753
-0,20696733
-0,69026395
-0,58769179
-0,46645652
-0,36380104
-0,61203027
-0,66981252
-0,4877519
-0,21276167
-0,53139219
-0,82669059
-0,44506688
-0,46428125
-0,64386444
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
Indofarma Tbk
Indofood Sukses Makmur Tbk
Jembo Cable Company Tbk
Kimia Farma (Persero) Tbk
Kedaung Indah Can Tbk
Kalbe Farma Tbk
Langgeng Makmur Industri Tbk
Multi Prima Sejahtera Tbk
Mustika Ratu Tbk
Roda Vivatex Tbk
Nippon Indosari Corpindo Tbk
Sierad Produce Tbk
Sekar Laut Tbk
Semen Indonesia (Persero) Tbk
Suparma Tbk
Sunson Textile Manufacturer Tbk
Tempo Scan Pacific Tbk
Argha Karya Prima Ind. Tbk
Argo Pantes Tbk
Gajah Tunggal Tbk
Panasia Indo Resources Tbk
Intikeramik Alamasri Industri Tbk
Indofarma Tbk
Indofood Sukses Makmur Tbk
Jembo Cable Company Tbk
Kimia Farma (Persero) Tbk
INAF
INDF
JECC
KAEF
KICI
KLBF
LMPI
LPIN
MRAT
RDTX
ROTI
SIPD
SKLT
SMGR
SPMA
SSTM
TSPC
AKPI
ARGO
GJTL
HDTX
IKAI
INAF
INDF
JECC
KAEF
-4,18664E-08
-7,54778E-10
-5,18917E-08
-1,94658E-08
-3,61667E-07
-4,70196E-09
-5,63911E-08
-2,21016E-07
-8,33622E-08
-4,68076E-08
-8,78448E-08
-1,85708E-08
-1,55364E-07
-2,35344E-09
-2,12756E-08
-3,47459E-08
-9,34086E-09
-1,85377E-08
-2,17886E-08
-3,49802E-09
-2,43206E-08
-3,8853E-08
-3,16137E-08
-7,69813E-10
-4,52634E-08
-2,10838E-08
-0,001994741
0,000635225
0,007605358
0,008068462
-0,002476903
0,007613033
-0,000612156
-0,000728417
0,001044081
0,001418893
0,013656997
0,010382341
0,007131865
-0,001181017
0,004077877
0,001217256
0,007904198
-0,003893636
-0,009933841
-0,000682006
-0,008064768
-0,002589603
-0,015151598
-0,001266457
-0,018989873
0,003470516
35
-0,176008974
-0,243565463
-0,268416716
-0,244289776
-0,319848074
-0,222594548
-0,295489141
-0,038388142
-0,202758976
-0,621882824
-0,649955694
-0,424920322
-0,339746411
-0,562301553
-0,657026833
-0,481176208
-0,201875176
-0,616395287
-0,849701839
-0,40987462
-0,568512618
-0,628721615
-0,127891711
-0,224780424
-0,235961898
-0,252018605
-0,17800376
-0,24293024
-0,26081141
-0,23622133
-0,32232534
-0,21498152
-0,29610135
-0,03911678
-0,20171498
-0,62046398
-0,63629878
-0,414538
-0,3326147
-0,56348257
-0,65294898
-0,47995899
-0,19397099
-0,62028894
-0,8596357
-0,41055663
-0,57657741
-0,63131126
-0,14304334
-0,22604688
-0,25495182
-0,24854811
76
77
78
79
80
81
82
83
84
85
86
87
88
Kedaung Indah Can Tbk
Kalbe Farma Tbk
Langgeng Makmur Industri Tbk
Multi Prima Sejahtera Tbk
Mustika Ratu Tbk
Roda Vivatex Tbk
Nippon Indosari Corpindo Tbk
Sierad Produce Tbk
Sekar Laut Tbk
Semen Indonesia (Persero) Tbk
Suparma Tbk
Sunson Textile Manufacturer Tbk
Tempo Scan Pacific Tbk
KICI
KLBF
LMPI
LPIN
MRAT
RDTX
ROTI
SIPD
SKLT
SMGR
SPMA
SSTM
TSPC
-3,53525E-07
-5,34381E-09
-5,44213E-08
-1,66613E-07
-8,59128E-08
-5,24678E-08
-9,87651E-08
-2,20075E-08
-1,5164E-07
-2,87469E-09
-1,94774E-08
-3,38328E-08
-1,02729E-08
-0,003643851
0,007537188
0,002877281
-0,000604032
0,002083961
0,002030465
0,013606164
0,02681725
-0,006968218
0,009660494
-0,000215204
-0,00673967
0,011883448
36
-0,293190013
-0,233296578
-0,266702531
-0,026200509
-0,197535061
-0,711447841
-0,459362474
-0,411013283
-0,313988132
-0,488820948
-0,544866806
-0,460035913
-0,20378014
-0,29683422
-0,2257594
-0,2638253
-0,02680471
-0,19545119
-0,70941743
-0,44575641
-0,38419606
-0,3209565
-0,47916046
-0,54508203
-0,46677562
-0,1918967
Lampiran 5
Discretionary Accruals
No
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
Nama Perusahaan
Argha Karya Prima Ind. Tbk
Argo Pantes Tbk
Gajah Tunggal Tbk
Panasia Indo Resources Tbk
Intikeramik Alamasri Industri Tbk
Indofarma Tbk
Indofood Sukses Makmur Tbk
Jembo Cable Company Tbk
Kimia Farma (Persero) Tbk
Kedaung Indah Can Tbk
Kalbe Farma Tbk
Langgeng Makmur Industri Tbk
Multi Prima Sejahtera Tbk
Mustika Ratu Tbk
Roda Vivatex Tbk
Nippon Indosari Corpindo Tbk
Sierad Produce Tbk
Sekar Laut Tbk
Semen Indonesia (Persero) Tbk
Suparma Tbk
Sunson Textile Manufacturer Tbk
Tempo Scan Pacific Tbk
Argha Karya Prima Ind. Tbk
Kode
Tacc/Tat-1
AKPI
0,661811631
ARGO
-1,28312309
GJTL
-1,374867648
HDTX
-0,741696903
IKAI
-1,529205247
INAF
1,609265739
INDF
-1,75513557
JECC
1,106704801
KAEF
-0,788991484
KICI
0,491394578
KLBF
0,814406497
LMPI
0,544661024
LPIN
1,077320353
MRAT
0,714188429
RDTX
-1,542572755
ROTI
-1,152761872
SIPD
1,526019378
SKLT
-1,112498906
SMGR
-0,685280148
SPMA
0,492685023
SSTM
-2,156585569
TSPC
-0,493047955
AKPI
-1,236554421
37
NDATC
-0,687688224
-0,99823688
-0,473105284
-0,751391132
-0,884841695
-0,215533713
-0,237479816
-0,278111892
-0,242471029
-0,320901566
-0,219814902
-0,416070324
-0,047548842
-0,204322118
-0,611471686
-0,696810524
-0,431897786
-0,362582717
-0,646975461
-0,665713094
-0,525475654
-0,20294406
-0,754075546
DA
1,349499856
-0,28488621
-0,901762363
0,009694229
-0,644363552
1,824799452
-1,517655754
1,384816693
-0,546520454
0,812296144
1,034221399
0,960731348
1,124869196
0,918510547
-0,93110107
-0,455951348
1,957917164
-0,749916189
-0,038304687
1,158398117
-1,631109915
-0,290103894
-0,482478875
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
Argo Pantes Tbk
Gajah Tunggal Tbk
Panasia Indo Resources Tbk
Intikeramik Alamasri Industri Tbk
Indofarma Tbk
Indofood Sukses Makmur Tbk
Jembo Cable Company Tbk
Kimia Farma (Persero) Tbk
Kedaung Indah Can Tbk
Kalbe Farma Tbk
Langgeng Makmur Industri Tbk
Multi Prima Sejahtera Tbk
Mustika Ratu Tbk
Roda Vivatex Tbk
Nippon Indosari Corpindo Tbk
Sierad Produce Tbk
Sekar Laut Tbk
Semen Indonesia (Persero) Tbk
Suparma Tbk
Sunson Textile Manufacturer Tbk
Tempo Scan Pacific Tbk
Argha Karya Prima Ind. Tbk
Argo Pantes Tbk
Gajah Tunggal Tbk
Panasia Indo Resources Tbk
Intikeramik Alamasri Industri Tbk
ARGO
GJTL
HDTX
IKAI
INAF
INDF
JECC
KAEF
KICI
KLBF
LMPI
LPIN
MRAT
RDTX
ROTI
SIPD
SKLT
SMGR
SPMA
SSTM
TSPC
AKPI
ARGO
GJTL
HDTX
IKAI
-0,724013505
0,844393858
0,405068812
-1,626563377
0,056891497
-0,500687037
0,418259228
1,022085147
1,004915157
-0,236139044
0,270923038
0,601559734
1,472970835
-0,910544655
-1,422339569
-0,056952075
-0,737545936
-0,625522373
-1,143369016
-2,091347091
-0,48776482
1,23156604
-1,597542382
-0,648399658
-0,583535938
-1,150876245
38
-1,117740569
-0,420801999
-0,612957159
-0,771623648
-0,305454971
-0,224592791
-0,256150559
-0,235952354
-0,307699344
-0,233637042
-0,411550578
-0,039077529
-0,20696733
-0,690263953
-0,587691786
-0,466456525
-0,363801043
-0,612030269
-0,669812519
-0,4877519
-0,212761675
-0,531392192
-0,826690587
-0,44506688
-0,464281245
-0,643864437
0,393727064
1,265195857
1,018025971
-0,854939729
0,362346468
-0,276094246
0,674409787
1,258037501
1,312614501
-0,002502002
0,682473616
0,640637263
1,679938165
-0,220280702
-0,834647783
0,40950445
-0,373744893
-0,013492104
-0,473556497
-1,603595191
-0,275003145
1,762958232
-0,770851795
-0,203332778
-0,119254693
-0,507011808
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
Indofarma Tbk
Indofood Sukses Makmur Tbk
Jembo Cable Company Tbk
Kimia Farma (Persero) Tbk
Kedaung Indah Can Tbk
Kalbe Farma Tbk
Langgeng Makmur Industri Tbk
Multi Prima Sejahtera Tbk
Mustika Ratu Tbk
Roda Vivatex Tbk
Nippon Indosari Corpindo Tbk
Sierad Produce Tbk
Sekar Laut Tbk
Semen Indonesia (Persero) Tbk
Suparma Tbk
Sunson Textile Manufacturer Tbk
Tempo Scan Pacific Tbk
Argha Karya Prima Ind. Tbk
Argo Pantes Tbk
Gajah Tunggal Tbk
Panasia Indo Resources Tbk
Intikeramik Alamasri Industri Tbk
Indofarma Tbk
Indofood Sukses Makmur Tbk
Jembo Cable Company Tbk
Kimia Farma (Persero) Tbk
INAF
INDF
JECC
KAEF
KICI
KLBF
LMPI
LPIN
MRAT
RDTX
ROTI
SIPD
SKLT
SMGR
SPMA
SSTM
TSPC
AKPI
ARGO
GJTL
HDTX
IKAI
INAF
INDF
JECC
KAEF
-0,898192455
-2,400831245
-0,785748869
-0,443520635
-1,404509246
-0,100056755
-1,141415494
-1,471138023
1,029371459
1,055889502
-0,855098973
0,729889759
-0,666978831
0,750483986
-0,752150924
-0,217664131
-1,200711872
-1,459340767
0,234366576
-0,847901394
-0,226801328
-1,190745575
-1,573094172
-0,054211274
-0,772721334
-0,741889007
39
-0,178003757
-0,242930239
-0,26081141
-0,236221334
-0,322325338
-0,21498152
-0,296101354
-0,03911678
-0,201714979
-0,620463979
-0,636298785
-0,414537999
-0,332614702
-0,563482573
-0,652948977
-0,479958986
-0,193970988
-0,620288942
-0,859635703
-0,410556629
-0,57657741
-0,631311257
-0,143043341
-0,226046881
-0,254951816
-0,24854811
-0,720188698
-2,157901006
-0,524937459
-0,207299301
-1,082183907
0,114924765
-0,84531414
-1,432021243
1,231086438
1,676353481
-0,218800188
1,144427759
-0,334364129
1,313966559
-0,099201947
0,262294855
-1,006740884
-0,839051825
1,094002279
-0,437344765
0,349776082
-0,559434317
-1,430050831
0,171835608
-0,517769518
-0,493340897
76
77
78
79
80
81
82
83
84
85
86
87
88
Kedaung Indah Can Tbk
Kalbe Farma Tbk
Langgeng Makmur Industri Tbk
Multi Prima Sejahtera Tbk
Mustika Ratu Tbk
Roda Vivatex Tbk
Nippon Indosari Corpindo Tbk
Sierad Produce Tbk
Sekar Laut Tbk
Semen Indonesia (Persero) Tbk
Suparma Tbk
Sunson Textile Manufacturer Tbk
Tempo Scan Pacific Tbk
KICI
KLBF
LMPI
LPIN
MRAT
RDTX
ROTI
SIPD
SKLT
SMGR
SPMA
SSTM
TSPC
-2,097730563
-1,948472843
-0,691155662
0,259315652
0,967576599
-1,080471142
0,007447515
0,599492083
-0,033761938
-2,338399934
-0,809718283
0,751338761
-1,583260364
40
-0,296834217
-0,225759396
-0,263825304
-0,026804708
-0,195451186
-0,709417429
-0,445756409
-0,384196055
-0,320956502
-0,479160458
-0,545082029
-0,466775616
-0,191896703
-1,800896346
-1,722713447
-0,427330358
0,28612036
1,163027785
-0,371053713
0,453203924
0,983688138
0,287194563
-1,859239477
-0,264636254
1,218114378
-1,391363661