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LAMPIRAN 71
Lampiran 1: Data Klasifikasi Perusahaan yang Menjadi Sampel Penelitian No Nama Perusahaan Jenis Industri 1 PT. Astra International, Tbk. Automotive and Components 2 PT. Astra Otoparts, Tbk. Automotive and Components 3 PT. Goodyear Indonesia, Tbk. Automotive and Components 4 PT. Multi Prima Sejahtera, Tbk. Automotive and Components 5 PT. Multistrada Arah Sarana, Tbk. Automotive and Components 6 PT. Nipress, Tbk. Automotive and Components 7 PT. Selamat Sempurna, Tbk. Automotive and Components 8 PT. Malindo Feedmill, Tbk. Animal Feed 9 PT. Sierad Produce, Tbk. Animal Feed 10 PT. Kabelindo Murni, Tbk. Cable 11 PT. Sumi Indo Kabel, Tbk. Cable 12 PT. Holcim Indonesia, Tbk. Cement 13 PT. Indocement Tunggal Prakarsa, Tbk. Cement 14 PT. Semen Gresik (Persero), Tbk. Cement 15 PT. Arwana Citramulia, Tbk. Ceramics, Glass, Porcelain 16 PT. Surya Toto Indonesia, Tbk. Ceramics, Glass, Porcelain 17 PT. Budi Acid Jaya, Tbk. Chemicals 18 PT. Ekadharma International, Tbk. Chemicals 19 PT. Indo Acidatama, Tbk. Chemicals 20 PT. Sorini Agro Asia Corporinndo, Tbk. Chemicals 21 PT. Unggul Indah Cahaya, Tbk. Chemicals 22 PT. Mandom Indonesia, Tbk. Cosmetics and Household 23 PT. Mustika Ratu, Tbk. Cosmetics and Household 24 PT. Unilever Indonesia, Tbk. Cosmetics and Household 25 PT. Aqua Golden Mississippi, Tbk. Food and Beverages 26 PT. Cahaya Kalbar, Tbk. Food and Beverages 27 PT. Delta Djakarta, Tbk. Food and Beverages 28 PT. ndofood Sukses Makmur, Tbk. Food and Beverages 29 PT. Mayora Indah, Tbk. Food and Beverages 30 PT. Multi Bintang Indonesia, Tbk. Food and Beverages 31 PT. Sekar Laut, Tbk. Food and Beverages 32 PT. Siantar TOP, Tbk. Food and Beverages 33 PT. Tiga Pilar Sejahtera Food, Tbk. Food and Beverages 34 PT. Ultra Jaya Milk, Tbk. Food and Beverages 35 PT. Sepatu Bata, Tbk. Footwear 36 PT. Kedaung Setia Industrial, Tbk. Houseware 37 PT. Langgeng Makmur Industri, Tbk.] Houseware 38 PT. Betonjaya Manunggal, Tbk. Metal and Allied Products 39 PT. Citra Tubindo, Tbk. Metal and Allied Products 40 PT. Jaya Pari Steel, Tbk. Metal and Allied Products 41 PT. Lion Metal Works, Tbk. Metal and Allied Products 42 PT. Lion Mesh Prima, Tbk. Metal and Allied Products 72
43 Pelangi Indah Canindo, Tbk. Metal and Allied Products 44 PT. Taisho Pharmaceutical I, Tbk. Pharmaceuticals 45 PT. Taisho Pharmaceutical I, Tbk. (PS) Pharmaceuticals 46 PT. Darya-Varia Laboratoria, Tbk. Pharmaceuticals 47 PT. Kalbe Farma, Tbk. Pharmaceuticals 48 PT. Kimia Farma (Persero), Tbk. Pharmaceuticals 49 PT. Merck, Tbk. Pharmaceuticals 50 PT. Pyridam Farma, Tbk. Pharmaceuticals 51 PT. Schering Plough Indonesia, Tbk. Pharmaceuticals 52 PT. Tempo Scan Pacific, Tbk. Pharmaceuticals 53 PT. Dynaplast, Tbk. Plastics and Packaging 54 PT. Kageo Igar Jaya, Tbk. Plastics and Packaging 55 PT. Trias Sentosa, Tbk. Plastics and Packaging 56 PT. Fajar Surya Wisesa, Tbk. Pulp and Paper 57 PT. Indorama Syntetics, Tbk. Textile, Garment 58 PT. Roda Vivatex, Tbk. Textile, Garment 59 PT. Bentoel International Investama, Tbk. Tobacco Manufacturers 60 PT. HM Sampoerna, Tbk. Tobacco Manufacturers 73
Lampiran 2 : Data current ratio No. Nama Perusahaan Tahun 2008 Tahun 2007 1 PT. Aqua Golden Mississippi, Tbk. 7.82 7.09 2 PT. Arwana Citramulia, Tbk. 0.76 0.77 3 PT. Astra International, Tbk. 1.32 1.32 4 PT. Astra Otoparts, Tbk. 2.13 2.20 5 PT. Bentoel International Investama, Tbk. 2.48 3.53 6 PT. Betonjaya Manunggal, Tbk. 4.32 3.15 7 PT. Budi Acid Jaya, Tbk. 1.05 1.61 8 PT. Cahaya Kalbar, Tbk. 7.35 1.36 9 PT. Citra Tubindo, Tbk. 1.49 1.54 10 PT. Darya-Varia Laboratoria, Tbk. 4.13 5.36 11 PT. Delta Djakarta, Tbk. 3.79 4.17 12 PT. Dynaplast, Tbk. 0.82 0.99 13 PT. Ekadharma International, Tbk. 2.59 3.07 14 PT. Fajar Surya Wisesa, Tbk. 2.08 1.92 15 PT. Goodyear Indonesia, Tbk. 1.49 1.35 16 PT. HM Sampoerna, Tbk. 1.44 1.78 17 PT. Holcim Indonesia, Tbk. 1.65 1.33 18 PT. Indo Acidatama, Tbk. 1.37 1.49 19 PT. Indocement Tunggal Prakarsa, Tbk. 1.79 2.89 20 PT. Indofood Sukses Makmur, Tbk. 0.88 0.92 21 PT. Indorama Syntetics, Tbk. 1.05 1.18 22 PT. Jaya Pari Steel, Tbk. 3.04 5.85 23 PT. Kabelindo Murni, Tbk. 1.04 1.05 24 PT. Kageo Igar Jaya, Tbk. 4.07 3.06 25 PT. Kalbe Farma, Tbk. 3.33 4.98 26 PT. Kedaung Setia Industrial, Tbk. 1.20 1.24 27 PT. Kimia Farma (Persero), Tbk. 2.11 2.06 28 PT. Langgeng Makmur Industri, Tbk. 2.35 2.90 29 PT. Lion Mesh Prima, Tbk. 2.75 1.85 30 PT. Lion Metal Works, Tbk. 5.69 5.41 31 PT. Malindo Feedmill, Tbk. 1.17 0.84 32 PT. Mandom Indonesia, Tbk. 8.10 17.61 33 PT. Mayora Indah, Tbk. 2.19 1.88 34 PT. Merck, Tbk. 7.77 6.17 35 PT. Multi Bintang Indonesia, Tbk. 0.94 0.59 36 PT. Multi Prima Sejahtera, Tbk. 1.30 1.70 37 PT. Multistrada Arah Sarana, Tbk. 0.89 1.32 38 PT. Mustika Ratu, Tbk. 6.31 7.68 39 PT. Nipress, Tbk. 1.04 1.05 40 PT. Pelangi Indah Canindo, Tbk. 0.99 1.48 41 PT. Pyridam Farma, Tbk. 1.64 1.45 42 PT. Roda Vivatex, Tbk. 0.75 0.82 74
43 PT. Schering Plough Indonesia, Tbk. 0.89 0.77 44 PT. Sekar Laut, Tbk. 1.71 1.53 45 PT. Selamat Sempurna, Tbk. 1.82 1.71 46 PT. Semen Gresik (Persero), Tbk. 3.39 3.64 47 PT. Sepatu Bata, Tbk. 2.21 2.29 48 PT. Siantar TOP, Tbk. 1.23 1.77 49 PT. Sierad Produce, Tbk. 2.28 2.41 50 PT. Sorini Agro Asia Corporinndo, Tbk. 1.67 1.81 51 PT. Sumi Indo Kabel, Tbk. 4.10 3.09 52 PT. Surya Toto Indonesia, Tbk. 1.40 1.35 53 PT. Taisho Pharmaceutical I, Tbk. (PS) 3.37 2.97 54 PT. Taisho Pharmaceutical I, Tbk. [S] 3.37 2.97 55 PT. Tempo Scan Pacific, Tbk. 3.83 4.05 56 PT. Tiga Pilar Sejahtera Food, Tbk. 0.87 0.91 57 PT. Trias Sentosa, Tbk. 1.01 1.08 58 PT. Ultra Jaya Milk, Tbk. 1.90 2.37 59 PT. Unggul Indah Cahaya, Tbk. 1.70 1.08 60 PT. Unilever Indonesia, Tbk. 1.00 1.11 75
Lampiran 3 : Data debt to equity ratio No. Nama Perusahaan Tahun 2008 Tahun 2007 1 PT. Aqua Golden Mississippi, Tbk. 0.71 0.74 2 PT. Arwana Citramulia, Tbk. 1.58 1.68 3 PT. Astra International, Tbk. 1.21 1.17 4 PT. Astra Otoparts, Tbk. 0.69 0.48 5 PT. Bentoel International Investama, Tbk. 1.58 1.50 6 PT. Betonjaya Manunggal, Tbk. 0.28 0.35 7 PT. Budi Acid Jaya, Tbk. 1.70 1.31 8 PT. Cahaya Kalbar, Tbk. 1.58 1.80 9 PT. Citra Tubindo, Tbk. 1.06 0.87 10 PT. Darya-Varia Laboratoria, Tbk. 0.26 0.21 11 PT. Delta Djakarta, Tbk. 0.34 0.29 12 PT. Dynaplast, Tbk. 1.79 1.63 13 PT. Ekadharma International, Tbk. 1.03 0.39 14 PT. Fajar Surya Wisesa, Tbk. 1.84 1.91 15 PT. Goodyear Indonesia, Tbk. 2.45 0.94 16 PT. HM Sampoerna, Tbk. 1.00 0.94 17 PT. Holcim Indonesia, Tbk. 1.93 2.19 18 PT. Indo Acidatama, Tbk. 1.04 0.79 19 PT. Indocement Tunggal Prakarsa, Tbk. 0.33 0.45 20 PT. Indofood Sukses Makmur, Tbk. 3.08 2.61 21 PT. Indorama Syntetics, Tbk. 1.50 1.62 22 PT. Jaya Pari Steel, Tbk. 0.48 0.22 23 PT. Kabelindo Murni, Tbk. 1.06 0.98 24 PT. Kageo Igar Jaya, Tbk. 0.38 0.53 25 PT. Kalbe Farma, Tbk. 0.38 0.33 26 PT. Kedaung Setia Industrial, Tbk. 1.13 2.70 27 PT. Kimia Farma (Persero), Tbk. 0.53 0.53 28 PT. Langgeng Makmur Industri, Tbk. 0.43 0.36 29 PT. Lion Mesh Prima, Tbk. 0.64 1.16 30 PT. Lion Metal Works, Tbk. 0.26 0.27 31 PT. Malindo Feedmill, Tbk. 17.66 2.44 32 PT. Mandom Indonesia, Tbk. 0.12 0.08 33 PT. Mayora Indah, Tbk. 1.32 0.73 34 PT. Merck, Tbk. 0.15 0.18 35 PT. Multi Bintang Indonesia, Tbk. 1.73 2.14 36 PT. Multi Prima Sejahtera, Tbk. 1.21 0.79 37 PT. Multistrada Arah Sarana, Tbk. 0.85 0.40 38 PT. Mustika Ratu, Tbk. 0.17 0.13 39 PT. Nipress, Tbk. 1.64 2.18 40 PT. Pelangi Indah Canindo, Tbk. 2.90 2.28 41 PT. Pyridam Farma, Tbk. 0.42 0.42 76
42 PT. Roda Vivatex, Tbk. 0.35 0.56 43 PT. Schering Plough Indonesia, Tbk. 22.90 70.47 44 PT. Sekar Laut, Tbk. 1.00 0.90 45 PT. Selamat Sempurna, Tbk. 0.62 0.65 46 PT. Semen Gresik (Persero), Tbk. 0.30 0.27 47 PT. Sepatu Bata, Tbk. 0.47 0.60 48 PT. Siantar TOP, Tbk. 0.72 0.44 49 PT. Sierad Produce, Tbk. 0.34 0.29 50 PT. Sorini Agro Asia Corporinndo, Tbk. 0.95 0.83 51 PT. Sumi Indo Kabel, Tbk. 0.25 0.34 52 PT. Surya Toto Indonesia, Tbk. 1.84 1.88 53 PT. Taisho Pharmaceutical I, Tbk. (PS) 0.37 0.43 54 PT. Taisho Pharmaceutical I, Tbk. [S] 0.37 0.43 55 PT. Tempo Scan Pacific, Tbk. 0.29 0.26 56 PT. Tiga Pilar Sejahtera Food, Tbk. 1.60 1.26 57 PT. Trias Sentosa, Tbk. 1.08 1.18 58 PT. Ultra Jaya Milk, Tbk. 0.51 0.64 59 PT. Unggul Indah Cahaya, Tbk. 1.29 1.13 60 PT. Unilever Indonesia, Tbk. 1.10 0.98 77
Lampiran 4 : Data return on assets No. Nama Perusahaan Tahun 2008 Tahun 2007 1 PT. Aqua Golden Mississippi, Tbk. 0.08 0.07 2 PT. Arwana Citramulia, Tbk. 0.07 0.07 3 PT. Astra International, Tbk. 0.11 0.10 4 PT. Astra Otoparts, Tbk. 0.14 0.13 5 PT. Bentoel International Investama, Tbk. 0.05 0.06 6 PT. Betonjaya Manunggal, Tbk. 0.30 0.19 7 PT. Budi Acid Jaya, Tbk. 0.02 0.03 8 PT. Cahaya Kalbar, Tbk. 0.05 0.04 9 PT. Citra Tubindo, Tbk. 0.10 0.14 10 PT. Darya-Varia Laboratoria, Tbk. 0.11 0.09 11 PT. Delta Djakarta, Tbk. 0.12 0.08 12 PT. Dynaplast, Tbk. 0.00 0.00 13 PT. Ekadharma International, Tbk. 0.03 0.05 14 PT. Fajar Surya Wisesa, Tbk. 0.01 0.03 15 PT. Goodyear Indonesia, Tbk. 0.00 0.07 16 PT. HM Sampoerna, Tbk. 0.24 0.23 17 PT. Holcim Indonesia, Tbk. 0.21 0.02 18 PT. Indo Acidatama, Tbk. 0.02 0.08 19 PT. Indocement Tunggal Prakarsa, Tbk. 0.15 0.10 20 PT. Indofood Sukses Makmur, Tbk. 0.03 0.03 21 PT. Indorama Syntetics, Tbk. 0.01 0.00 22 PT. Jaya Pari Steel, Tbk. 0.12 0.15 23 PT. Kabelindo Murni, Tbk. 0.01 0.01 24 PT. Kageo Igar Jaya, Tbk. 0.02 0.05 25 PT. Kalbe Farma, Tbk. 0.12 0.14 26 PT. Kedaung Setia Industrial, Tbk. 0.01 0.03 27 PT. Kimia Farma (Persero), Tbk. 0.04 0.04 28 PT. Langgeng Makmur Industri, Tbk. 0.00 0.02 29 PT. Lion Mesh Prima, Tbk. 0.15 0.09 30 PT. Lion Metal Works, Tbk. 0.15 0.12 31 PT. Malindo Feedmill, Tbk. 0.00 0.04 32 PT. Mandom Indonesia, Tbk. 0.13 0.15 33 PT. Mayora Indah, Tbk. 0.07 0.07 34 PT. Merck, Tbk. 0.26 0.27 35 PT. Multi Bintang Indonesia, Tbk. 0.24 0.14 36 PT. Multi Prima Sejahtera, Tbk. 0.03 0.13 37 PT. Multistrada Arah Sarana, Tbk. 0.00 0.02 38 PT. Mustika Ratu, Tbk. 0.06 0.04 39 PT. Nipress, Tbk. 0.00 0.02 40 PT. Pelangi Indah Canindo, Tbk. 0.02 0.02 41 PT. Pyridam Farma, Tbk. 0.02 0.02 42 PT. Roda Vivatex, Tbk. 0.10 0.06 78
43 PT. Schering Plough Indonesia, Tbk. 0.03 0.02 44 PT. Sekar Laut, Tbk. 0.02 0.03 45 PT. Selamat Sempurna, Tbk. 0.10 0.10 46 PT. Semen Gresik (Persero), Tbk. 0.24 0.21 47 PT. Sepatu Bata, Tbk. 0.39 0.10 48 PT. Siantar TOP, Tbk. 0.01 0.03 49 PT. Sierad Produce, Tbk. 0.02 0.02 50 PT. Sorini Agro Asia Corporinndo, Tbk. 0.13 0.11 51 PT. Sumi Indo Kabel, Tbk. 0.15 0.13 52 PT. Surya Toto Indonesia, Tbk. 0.06 0.06 53 PT. Taisho Pharmaceutical I, Tbk. (PS) 0.32 0.23 54 PT. Taisho Pharmaceutical I, Tbk. [S] 0.32 0.23 55 PT. Tempo Scan Pacific, Tbk. 1.08 0.10 56 PT. Tiga Pilar Sejahtera Food, Tbk. 0.03 0.02 57 PT. Trias Sentosa, Tbk. 0.03 0.01 58 PT. Ultra Jaya Milk, Tbk. 0.18 0.02 59 PT. Unggul Indah Cahaya, Tbk. 0.01 0.01 60 PT. Unilever Indonesia, Tbk. 0.37 0.37 79
Lampiran 5 : Data total assets turn over No. Nama Perusahaan Tahun 2008 Tahun 2007 1 PT. Aqua Golden Mississippi, Tbk. 2.32 2.19 2 PT. Arwana Citramulia, Tbk. 0.88 0.80 3 PT. Astra International, Tbk. 1.20 1.10 4 PT. Astra Otoparts, Tbk. 1.33 1.21 5 PT. Bentoel International Investama, Tbk. 1.33 1.19 6 PT. Betonjaya Manunggal, Tbk. 2.44 2.48 7 PT. Budi Acid Jaya, Tbk. 0.91 0.91 8 PT. Cahaya Kalbar, Tbk. 3.24 1.32 9 PT. Citra Tubindo, Tbk. 1.59 1.64 10 PT. Darya-Varia Laboratoria, Tbk. 0.86 0.88 11 PT. Delta Djakarta, Tbk. 1.69 1.41 12 PT. Dynaplast, Tbk. 1.12 1.01 13 PT. Ekadharma International, Tbk. 1.30 1.73 14 PT. Fajar Surya Wisesa, Tbk. 0.81 0.70 15 PT. Goodyear Indonesia, Tbk. 1.22 1.88 16 PT. HM Sampoerna, Tbk. 2.15 1.90 17 PT. Holcim Indonesia, Tbk. 0.65 0.52 18 PT. Indo Acidatama, Tbk. 0.80 0.80 19 PT. Indocement Tunggal Prakarsa, Tbk. 0.87 0.73 20 PT. Indofood Sukses Makmur, Tbk. 0.98 0.94 21 PT. Indorama Syntetics, Tbk. 0.91 0.81 22 PT. Jaya Pari Steel, Tbk. 1.83 1.61 23 PT. Kabelindo Murni, Tbk. 1.18 0.74 24 PT. Kageo Igar Jaya, Tbk. 1.54 1.42 25 PT. Kalbe Farma, Tbk. 1.38 1.36 26 PT. Kedaung Setia Industrial, Tbk. 2.22 1.70 27 PT. Kimia Farma (Persero), Tbk. 1.87 1.71 28 PT. Langgeng Makmur Industri, Tbk. 0.58 0.57 29 PT. Lion Mesh Prima, Tbk. 2.63 1.87 30 PT. Lion Metal Works, Tbk. 0.91 0.83 31 PT. Malindo Feedmill, Tbk. 2.01 1.81 32 PT. Mandom Indonesia, Tbk. 1.36 1.40 33 PT. Mayora Indah, Tbk. 1.34 1.49 34 PT. Merck, Tbk. 1.70 1.65 35 PT. Multi Bintang Indonesia, Tbk. 1.41 1.57 36 PT. Multi Prima Sejahtera, Tbk. 0.32 0.35 37 PT. Multistrada Arah Sarana, Tbk. 0.56 0.50 38 PT. Mustika Ratu, Tbk. 0.87 0.80 39 PT. Nipress, Tbk. 1.48 1.40 40 PT. Pelangi Indah Canindo, Tbk. 1.02 0.74 41 PT. Pyridam Farma, Tbk. 1.21 0.91 42 PT. Roda Vivatex, Tbk. 0.35 0.24 80
43 PT. Schering Plough Indonesia, Tbk. 0.00 1.33 44 PT. Sekar Laut, Tbk. 1.56 1.30 45 PT. Selamat Sempurna, Tbk. 1.46 1.28 46 PT. Semen Gresik (Persero), Tbk. 1.15 1.13 47 PT. Sepatu Bata, Tbk. 1.34 1.49 48 PT. Siantar TOP, Tbk. 1.00 1.16 49 PT. Sierad Produce, Tbk. 1.68 1.26 50 PT. Sorini Agro Asia Corporinndo, Tbk. 1.34 1.24 51 PT. Sumi Indo Kabel, Tbk. 2.59 2.70 52 PT. Surya Toto Indonesia, Tbk. 1.09 0.97 53 PT. Taisho Pharmaceutical I, Tbk. (PS) 1.22 1.14 54 PT. Taisho Pharmaceutical I, Tbk. [S] 1.22 1.14 55 PT. Tempo Scan Pacific, Tbk. 12.25 1.13 56 PT. Tiga Pilar Sejahtera Food, Tbk. 0.48 0.61 57 PT. Trias Sentosa, Tbk. 0.84 0.70 58 PT. Ultra Jaya Milk, Tbk. 0.79 0.83 59 PT. Unggul Indah Cahaya, Tbk. 1.21 1.14 60 PT. Unilever Indonesia, Tbk. 2.39 2.35 81
Lampiran 6 : Data perubahan laba No. Nama Perusahaan PERUBAHAN LABA 2009-2008 PERUBAHAN LABA 2008-2007 1 PT. Aqua Golden Mississippi, Tbk. 13,576,000,000 16,424,000,000 2 PT. Arwana Citramulia, Tbk. 9,598,097,043 10,857,423,922 3 PT. Astra International, Tbk. 849,000,000,000 2,672,000,000,000 4 PT. Astra Otoparts, Tbk. 202,240,000,000 111,118,000,000 5 PT. Bentoel International Investama, Tbk. -213,972,770,077-3,778,853,145 6 PT. Betonjaya Manunggal, Tbk. -11,434,904,964 12,039,400,841 7 PT. Budi Acid Jaya, Tbk. 113,434,000,000-13,196,000,000 8 PT. Cahaya Kalbar, Tbk. 21,625,574,031 3,191,193,549 9 PT. Citra Tubindo, Tbk. -55,052,550,000-36,748,500,000 10 PT. Darya-Varia Laboratoria, Tbk. 1,453,139,000 20,901,241,000 11 PT. Delta Djakarta, Tbk. 42,749,704,000 36,423,646,000 12 PT. Dynaplast, Tbk. 65,585,223,146-769,914,947 13 PT. Ekadharma International, Tbk. 11,836,969,090 373,301,020 14 PT. Fajar Surya Wisesa, Tbk. 240,174,844,416-85,416,315,446 15 PT. Goodyear Indonesia, Tbk. 120,273,696,000-41,587,121,000 16 PT. HM Sampoerna, Tbk. 1,192,059,000,000 271,262,000,000 17 PT. Holcim Indonesia, Tbk. -849,749,936,215 1,576,090,936,215 18 PT. Indo Acidatama, Tbk. 18,583,660,000-18,898,113,000 19 PT. Indocement Tunggal Prakarsa, Tbk. 1,001,153,134,867 765,397,849,901 20 PT. Indofood Sukses Makmur, Tbk. 1,041,472,000,000 54,032,000,000 21 PT. Indorama Syntetics, Tbk. 39,531,650,000 50,975,810,000 22 PT. Jaya Pari Steel, Tbk. -47,240,167,444 7,591,368,292 23 PT. Kabelindo Murni, Tbk. -2,292,631,118-1,326,627,660 24 PT. Kageo Igar Jaya, Tbk. 17,392,382,591-8,077,833,572 25 PT. Kalbe Farma, Tbk. 222,181,594,148 1,127,949,511 26 PT. Kedaung Setia Industrial, Tbk. 4,794,247,160-8,784,029,829 27 PT. Kimia Farma (Persero), Tbk. 7,113,101,641 3,204,339,523 28 PT. Langgeng Makmur Industri, Tbk. 3,419,777,074-9,828,262,614 29 PT. Lion Mesh Prima, Tbk. -6,836,673,844 3,294,974,766 30 PT. Lion Metal Works, Tbk. -4,227,063,968 12,542,008,719 31 PT. Malindo Feedmill, Tbk. 71,759,651,000-23,940,570,000 32 PT. Mandom Indonesia, Tbk. 9,757,743,545 3,621,747,304 33 PT. Mayora Indah, Tbk. 175,927,862,641 54,640,911,990 34 PT. Merck, Tbk. 48,080,108,000 9,135,542,000 35 PT. Multi Bintang Indonesia, Tbk. 118,151,000,000 137,922,000,000 36 PT. Multi Prima Sejahtera, Tbk. 5,447,421,879-13,271,174,739 37 PT. Multistrada Arah Sarana, Tbk. 171,886,000,000-26,230,495,783 38 PT. Mustika Ratu, Tbk. -1,273,220,987 11,160,057,711 39 PT. Nipress, Tbk. 2,134,362,542-3,533,624,549 40 PT. Pelangi Indah Canindo, Tbk. -328,991,596 4,461,402,032 82
41 PT. Pyridam Farma, Tbk. 1,464,091,030 565,393,460 42 PT. Roda Vivatex, Tbk. 45,439,437,714 22,288,378,829 43 PT. Schering Plough Indonesia, Tbk. 4,168,510,000 4,051,914,929 44 PT. Sekar Laut, Tbk. 8,531,504,323-1,470,556,915 45 PT. Selamat Sempurna, Tbk. 41,378,356,532 11,146,953,296 46 PT. Semen Gresik (Persero), Tbk. 802,943,485,000 748,136,148,000 47 PT. Sepatu Bata, Tbk. -104,582,022,000 122,984,990,000 48 PT. Siantar TOP, Tbk. 36,255,871,380-10,778,271,207 49 PT. Sierad Produce, Tbk. 9,961,961,175 6,057,088,310 50 PT. Sorini Agro Asia Corporinndo, Tbk. 15,051,683,000 48,311,685,000 51 PT. Sumi Indo Kabel, Tbk. -68,967,862,154 20,219,945,188 52 PT. Surya Toto Indonesia, Tbk. 119,533,901,438 6,910,491,526 53 PT. Taisho Pharmaceutical I, Tbk. (PS) 36,988,101,000 42,095,016,000 54 PT. Taisho Pharmaceutical I, Tbk. [S] 36,988,101,000 42,095,016,000 55 PT. Tempo Scan Pacific, Tbk. 39,316,477,971 42,290,174,967 56 PT. Tiga Pilar Sejahtera Food, Tbk. 9,100,618,797 12,926,432,095 57 PT. Trias Sentosa, Tbk. 85,856,704,297 40,278,102,264 58 PT. Ultra Jaya Milk, Tbk. -242,558,649,014 273,394,856,628 59 PT. Unggul Indah Cahaya, Tbk. 4,759,820,000 1,643,180,000 60 PT. Unilever Indonesia, Tbk. 636,876,000,000 442,579,000,000 83
Lampiran 7 : Statistik Deskriptif Descriptive Statistics N Minimum Maximum Mean Std. Deviation Perubahan Laba 120 3.28992E8 2.67200E12 1.4525770E11 3.56071889E11 CR 120.59000 17.61000 2.5428333 2.23962451 DER 120.08000 70.47000 1.8587500 6.82989616 ROA 120.00000 1.08000.0994167.12704989 TATO 120.00000 12.25000 1.3641667 1.15171964 Valid N (listwise) 120 Lampiran 8 : Uji normalitas data One-Sample Kolmogorov-Smirnov Test Unstandardized Residual N 120 Normal Parameters a,,b Mean.0000000 Std. Deviation 1.73263887 Most Extreme Differences Absolute.060 Positive.060 Negative -.036 Kolmogorov-Smirnov Z.654 Asymp. Sig. (2-tailed).787 a. Test distribution is Normal. b. Calculated from data. 84
Lampiran 9 : Uji Autokorelasi Coefficients a Collinearity Statistics Model Tolerance VIF 1 CR.937 1.067 DER.965 1.036 ROA.443 2.258 TATO.454 2.202 a. Dependent Variable: PerubahanLaba Lampiran 10 : Uni Multikolinearitas Model Summary b Model R R Square Adjusted R Square Std. Error of the Estimate Durbin- Watson 1.438 a.192.164 1.76251 1.530 a. Predictors: (Constant), TATO, DER, CR, ROA b. Dependent Variable: PerubahanLaba Lampiran 11: Uji Heteroskedastisitas Coefficients a Unstandardized Coefficients Standardized Coefficients Model B Std. Error Beta t Sig. 1 (Constant).118.269.438.662 Ln_CR -.106.282 -.035 -.378.706 a. Dependent Variable: Ln_ei2 85
Model Coefficients a Unstandardized Coefficients Standardized Coefficients B Std. Error Beta t Sig. 1 (Constant).104.190.545.587 Ln_DER.250.187.122 1.332.185 a. Dependent Variable: Ln_ei2 Coefficients a Unstandardized Coefficients Standardized Coefficients Model B Std. Error Beta t Sig. 1 (Constant).397.434.913.363 Ln_ROA.137.153.082.897.372 a. Dependent Variable: Ln_ei2 Coefficients a Unstandardized Coefficients Standardized Coefficients Model B Std. Error Beta t Sig. 1 (Constant).081.196.411.682 Ln_TATO -.214.366 -.054 -.584.560 a. Dependent Variable: Ln_ei2 Lampiran 12 :Uji Koefisien Determinasi Model R R Square Model Summary b Adjusted R Square Std. Error of the Estimate 1.438 a.192.164 1.76251 a. Predictors: (Constant), TATO, DER, CR, ROA b. Dependent Variable: PerubahanLaba 86
Lampiran 13 : Uji t Coefficients a Unstandardized Standardized Coefficients Coefficients Model B Std. Error Beta t Sig. 1 (Constant) 24.421.304 80.285.000 CR -.190.075 -.221-2.548.012 DER -.018.024 -.063 -.735.464 ROA 8.990 1.911.593 4.705.000 TATO -.631.208 -.377-3.029.003 a. Dependent Variable: PerubahanLaba Lampiran 14 : Uji F ANOVA b Model Sum of Squares df Mean Square F Sig. 1 Regression 84.692 4 21.173 6.816.000 a Residual 357.242 115 3.106 Total 441.934 119 a. Predictors: (Constant), TATO, DER, CR, ROA b. Dependent Variable: PerubahanLaba 87
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DAFTAR RIWAYAT HIDUP DATA PRIBADI: Nama : Lidya Tri Ardila Tempat, Tanggal lahir : Tangerang, 1 Mei 1990 Jenis Kelamin : Perempuan Agama : Islam Status : Belum Menikah Kewarganegaraan : Indonesia Alamat : Paninggilan Utara Jl. H.Gedad RT 03 / RW 04 No.33 Ciledug Tangerang 15153 Telepon / HP : 021-7321080 / 085716620162 E-mail : Lidya_minniemouseluthu@yahoo.com PENDIDIKAN: Formal: Tahun 1995 2001 Tahun 2001 2004 Tahun 2004 2007 Tahun 2007 2011 : SDN CIPETE UTARA 010 PAGI : SMP BUDI MULIA : SMA BUDI MULIA : UNIVERSITAS MERCU BUANA 89