DAFTAR PUSTAKA Agus Sartono, Manajemen Keuangan: Teori dan Aplikasi. Penerbit BPFE Yogyakarta, 2008. Ahmad Rodonidan Herni Ali (2010). Manajemen Keuangan. Mitra Wacana Media, Jakarta. Ang, Robert, 2007, Buku Pintar Pasar Modal Indonesia (The Intelligent Guide to Indonesian Capital Market),Penerbit Media soft Indonesia, Jakarta. Brigham, Eugene.Fdan Houston, Joel.F. 2009. Dasar-dasar Manajemen Keuangan. Edisi kesepuluh. Jakarta: Salemba Empat. I Made Sudana dalam buku manajemen keuangan perusahaan teori dan praktik Jakarta :Penerbit erlangga tahun 2011. James C. Van Horne, John Martin Wachowicz (2007), Fundamentals of Financial Management, symposium Nasional Akuntansi XI (SNA), Semarang. James C. Van Horne, Prinsip-Prinsip Manajemen Keuangan, Penerbit salemba empat (2005). Keown, Arthur J.Scoot, Davit F Djakman, Chaerul D. Dasar-Dasar Manajemen Keuangan, Jakarta : salemba empat,2010. Mamduh, M.H., Dan Halim Abdul., 2007, Analisis Laporan Keuangan. UPP AMP YKPN, Jogyakarta. 64
NI Wayan Yuniasih dan Made Gede Wirakusuma, 2008. Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan dengan Pengungkapan CSR dan GCG sebagai Variabel Pemoderasi, Simposium Nasional Akuntansi XI (SNA XI), Pontianak. Nurlela dan Islahudin. 2008. Pengaruh Corporate Social Responsibility terhadap Nilai Perusahaan dengan Prosentase Kepemilikan Manajemen sebagai Variabel Moderating. Simposium Nasional Akuntansi XI. Tabel Durbin Watson, Junaidi (http://junaidichaniago.wordpress.com) Dari sumber: http://www.standford.edu/http://www.yahoofinance.com. Warsono (2003), Manajemen Keuangan Perusahaan, Malang: Bayumedia Publishing, 2003. (http://www.idx.co.id/portals/0/information/forinvestor/stockmarketindicies/filedo wnload/buku%20panduan%20indeks%202010.pdf). 65
LAMPIRAN I RIWAYAT HIDUP Nama : Muslim NIM : 43212110214 Tempat/ Tanggal Lahir : Surabaya, 25 Januari 1988 Alamat : Jl. Ikan Gurami III no 2B Perak Barat Surabaya Pendidikan Formal 1994-2001 : SD Mujahidin Surabaya 2000-2003 : SLTP Negeri 7 Surabaya 2003-2006 : SMU Mujahidin Surabaya 2009 : Terdaftar sebagai mahasiswa Universitas Mercu Buana Program Strata 1 Jurusan Akuntansi Fakultas Ekonomi 66
LAMPIRAN II Sampel Perusahaan LQ 45 Tahun 2009-2012 NO NAMA PERUSAHAAN KODE 01. PT. Aneka Tambang Tbk. ANTM 02. PT. Astra Agro Lestari Tbk. AALI 03. PT. Astra International Tbk. ASII 04. PT. Bank Central Asia Tbk. BBCA 05. PT. Bank Danamon Indonesia Tbk. BDMN 06. PT. Bank Mandiri Tbk. BMRI 07. PT. Bank Negara Indonesia Tbk. BBNI 08. PT. Bank Rakyat Indonesia Tbk. BBRI 09. PT. Indocement Tunggal Prakarsa Tbk. INTP 10. PT. Indofood Sukses Makmur Tbk. INDF 11. PT. London Sumatera Tbk. LSIP 12. PT. Tambang BatuBara Bukit Asam Tbk. PTBA 13. PT. Telekomunikasi Indonesia Tbk. TLKM 14. PT. Timah Tbk TINS 15. PT. United Tractors Tbk UNTR Sumber : Data di olah oleh penulis 67
No. Kode Emiten LAMPIRAN III PBV=(Harga Pasar Saham Perusahaan)/(Nilai Buku Perusahaan) Tahun nilai buku= asset-kewajiban/saham beredar Harga Saham Ekuitas Saham Beredar Nilai Buku PBV 1 ANTM 2009 1869.58 8,191,869,019,000 9,538,459,750.00 858.83 2.18 2010 2240.83 9,508,992,969,000 9,538,459,750.00 996.91 2.25 2011 1967.08 10,772,043,550,000 9,538,459,750.00 1,129.33 1.74 2012 1137.5 12,832,316,056,000 9,538,459,750.00 1,345.32 0.84 2 AALI 2009 18070.83 6,426,616,000,000 1,574,745,000.00 4,081.05 4.42 2010 22429.17 7,457,257,000,000 1,574,745,000.00 4,735.53 4.73 2011 22195.83 8,426,158,000,000 1,574,745,000.00 5,350.81 4.15 2012 21170.83 9,365,411,000,000 1,574,745,000.00 5,947.26 3.56 3 ASII 2009 2435.83 48,932,000,000,000 4,048,355,314.00 12,086.88 0.20 2010 4759.58 58,689,000,000,000 4,048,355,314.00 14,497.00 0.33 2011 6255 75,838,000,000,000 4,048,355,314.00 18,733.04 0.33 2012 7229.17 89,814,000,000,000 40,483,553,140.00 2,218.53 3.26 4 BBCA 2009 3777.08 27,856,693,000,000 24,408,459,120.00 1,141.27 3.30 2010 5852.08 34,568,009,000,000 24,408,459,120.00 1,416.23 4.13 2011 7420.83 42,742,847,000,000 24,408,459,120.00 1,751.15 4.24 2012 7979.17 52,926,953,000,000 24,408,459,120.00 2,168.39 3.68 5 BDMN 2009 3977.08 15,901,986,000,000 8,333,339,210.00 1,908.24 2.08 2010 5564.58 18,528,907,000,000 8,333,339,210.00 2,223.47 2.50 2011 5502.08 25,709,556,000,000 9,488,796,931.00 2,709.46 2.03 2012 5491.67 28,733,311,000,000 9,488,796,931.00 3,028.13 1.81 6 BMRI 2009 3452.91 35,298,263,000,000 20,786,494,742.00 1,698.13 2.03 2010 5887.5 67,321,460,000,000 20,786,494,742.00 3,238.71 1.81 2011 6783.33 100,511,954,000,000 23,099,999,999.00 4,351.17 1.56 2012 7508.33 116,912,939,000,000 23,099,999,999.00 5,061.17 1.48 7 BBNI 2009 1545 19,174,522,000,000 18,462,169,893.00 1,038.58 1.49 2010 2963.75 33,149,525,000,000 18,462,169,893.00 1,795.54 1.65 2011 3872.92 37,843,024,000,000 18,462,169,893.00 2,049.76 1.89 2012 3822.92 43,525,291,000,000 18,462,169,893.00 2,357.54 1.62 8 BBRI 2009 3140.63 26,857,381,000,000 12,216,933,950.00 2,198.37 1.42 2010 4645.83 36,593,110,000,000 12,216,933,950.00 2,995.28 1.55 2011 6158.33 49,820,329,000,000 24,422,470,380.00 2,039.94 3.02 2012 6845.83 64,881,779,000,000 24,422,470,380.00 2,656.64 2.58 9 INTP 2009 8329.17 10,704,194,000,000 3,681,231,699.00 2,907.78 2.86 2010 15987.5 13,100,598,000,000 3,681,231,699.00 3,558.75 4.49 2011 15691.67 15,733,951,000,000 3,681,231,699.00 4,274.10 3.67 68
2012 19620.83 19,418,738,000,000 3,681,231,699.00 5,275.07 3.72 10 INDF 2009 2104.17 15,496,172,000,000 8,780,426,500.00 1,764.85 1.19 2010 4345.83 24,842,838,000,000 8,780,426,500.00 2,829.34 1.53 2011 5300 31,610,225,000,000 8,780,426,500.00 3,600.08 1.47 2012 5252.08 34,142,674,000,000 8,780,426,500.00 3,888.50 1.35 11 LSIP 2009 1215 3,813,465,000,000 1,364,572,793.00 2,794.62 0.43 2010 1959.17 4,554,105,000,000 1,364,572,793.00 3,337.39 0.59 2011 2300.83 5,839,424,000,000 6,822,863,965.00 855.86 2.69 2012 2499.58 6,279,713,000,000 6,822,863,965.00 920.39 2.71 12 PTBA 2009 11941.67 5,785,838,000,000 2,304,131,850.00 2,511.07 4.75 2010 18204.17 6,436,328,000,000 2,304,131,850.00 2,793.39 6.52 2011 19583.33 8,162,170,000,000 2,304,131,850.00 3,542.41 5.53 2012 16766.67 8,505,169,000,000 2,304,131,850.00 3,691.27 4.54 13 TLKM 2009 1596.67 49,585,607,000,000 20,159,999,280.00 2,459.60 0.65 2010 1671.67 56,415,000,000,000 20,159,999,280.00 2,798.36 0.60 2011 1485 60,981,000,000,000 20,159,999,280.00 3,024.85 0.49 2012 1681.67 66,978,000,000,000 20,159,999,280.00 3,322.32 0.51 14 TINS 2009 1732.5 3,430,351,000,000 5,033,020,000.00 681.57 2.54 2010 2504.17 4,203,075,000,000 5,033,020,000.00 835.10 3.01 2011 2336.25 4,597,795,000,000 5,033,020,000.00 913.53 2.56 2012 1560 4,558,200,000,000 5,033,020,000.00 905.66 1.72 15 UNTR 2009 11145.83 13,951,080,000,000 3,326,877,283.00 4,193.45 2.66 2010 19745.83 16,165,406,000,000 3,326,877,283.00 4,859.03 4.06 2011 23716.67 27,503,948,000,000 3,730,135,136.00 7,373.45 3.22 2012 23658.33 32,300,557,000,000 3,730,135,136.00 8,659.35 2.73 69
LAMPIRAN IV Ln Total Asset No. Nama Perusahaan Kode Emiten 2008 2009 2010 2011 2012 1 PT. Aneka Tambang Tbk ANTM 29.96 29.93 30.13 30.35 30.61 2 PT. Astra Agro Lestari Tbk AALI 29.51 29.66 29.80 29.95 30.15 3 PT. Astra internasional Tbk ASII 32.02 32.12 32.36 32.67 32.84 4 PT. Bank Central Asia Tbk BBCA 33.13 33.27 33.41 33.58 33.72 5 PT. Bank Danamon Indonesia Tbk BDMN 32.31 32.22 32.41 32.59 32.68 6 PT. Bank Mandiri Tbk BMRI 33.51 33.53 33.74 33.94 34.09 7 PT. Bank Negara Indonesia Tbk BBNI 32.94 33.06 33.15 33.33 33.44 8 PT. Bank Rakyat Indonesia Tbk BBRI 33.14 33.39 33.63 33.78 33.94 9 PT. Indocement Tunggal Prakarsa Tbk INTP 30.05 30.22 30.36 30.53 30.76 10 PT. Indofood Sukses Makmur Tbk INDF 31.31 31.33 31.49 31.61 31.71 11 PT. London Sumatera Tbk LSIP 29.22 29.21 29.35 29.55 29.65 12 PT. Tambang Batubara Bukit Asam Tbk PTBA 29.44 29.72 29.80 30.07 30.17 13 PT. Telekomunikasi Indonesia Tbk TLKM 32.14 32.21 32.24 32.27 32.34 14 PT. Timah Tbk TINS 29.39 29.21 29.40 29.51 29.44 15 PT. United Tractors Tbk UNTR 30.76 30.83 31.02 31.47 31.55 70
LAMPIRAN V Struktur Modal (X2) = Debt Equity Ratio= Total Hutang/Ekuitas No. Nama Perusahaan Kode Emiten 2008 2009 2010 2011 1 PT. Aneka Tambang Tbk ANTM 0.29 0.21 0.28 0.41 2 PT. Astra Agro Lestari Tbk AALI 0.23 0.18 0.18 0.21 3 PT. Astra internasional Tbk ASII 1.06 0.82 0.92 1.02 4 PT. Bank Central Asia Tbk BBCA 8.73 9.14 8.38 7.94 5 PT. Bank Danamon Indonesia Tbk BDMN 6.76 5.20 5.38 4.52 6 PT. Bank Mandiri Tbk BMRI 12.77 10.18 5.68 4.49 7 PT. Bank Negara Indonesia Tbk BBNI 9.97 10.85 6.53 7.43 8 PT. Bank Rakyat Indonesia Tbk BBRI 12.04 10.79 10.60 8.43 9 PT. Indocement Tunggal Prakarsa Tbk INTP 0.28 0.24 0.17 0.15 10 PT. Indofood Sukses Makmur Tbk INDF 2.23 1.61 0.90 0.70 11 PT. London Sumatera Tbk LSIP 0.62 0.27 0.22 0.16 12 PT. Tambang Batubara Bukit Asam Tbk PTBA 0.48 0.40 0.35 0.41 13 PT. Telekomunikasi Indonesia Tbk TLKM 1.07 0.97 0.77 0.69 14 PT. Timah Tbk TINS 0.55 0.42 0.40 0.43 15 PT. United Tractors Tbk UNTR 1.44 0.75 0.84 0.69 71
LAMPIRAN VI ROA Nama Perusahaan Kode Saham 2008 2009 2010 2011 PT. Aneka Tambang Tbk ANTM 0.04 0.06 0.14 0.13 PT. Astra Agro Lestari Tbk AALI 0.42 0.23 0.24 0.24 PT. Astra internasional Tbk ASII 0.14 0.14 0.15 0.14 PT. Bank Central Asia Tbk BBCA 0.02 0.02 0.03 0.03 PT. Bank Danamon Indonesia Tbk BDMN 0.02 0.02 0.03 0.02 PT. Bank Mandiri Tbk BMRI 0.01 0.02 0.02 0.02 PT. Bank Negara Indonesia Tbk BBNI 0.01 0.01 0.02 0.02 PT. Bank Rakyat Indonesia Tbk BBRI 0.02 0.02 0.03 0.03 PT. Indocement Tunggal Prakarsa Tbk INTP 0.15 0.21 0.21 0.20 PT. Indofood Sukses Makmur Tbk INDF 0.04 0.07 0.08 0.09 PT. London Sumatera Tbk LSIP 0.19 0.15 0.19 0.25 PT. Tambang Batubara Bukit Asam Tbk PTBA 0.27 0.34 0.23 0.27 PT. Telekomunikasi Indonesia Tbk TLKM 0.16 0.16 0.16 0.15 PT. Timah Tbk TINS 0.08 0.06 0.16 0.14 PT. United Tractors Tbk UNTR 0.12 0.16 0.13 0.13 72
LAMPIRAN VII Data Entry SPSS KODE EMITEN SIZE DER ROA PBV 2008 2009 2010 2011 2008 2009 2010 2011 2008 2009 2010 2011 2009 2010 2011 2012 ANTM 29.96 29.93 30.13 30.35 0.29 0.21 0.28 0.41 0.04 0.06 0.14 0.13 2.18 2.25 1.74 0.84 AALI 29.5 29.65 29.80 29.95 0.23 0.18 0.18 0.21 0.42 0.23 0.24 0.24 4.42 4.73 4.15 3.56 ASII 32.02 32.12 32.36 32.67 1.06 0.82 0.92 1.02 0.14 0.14 0.15 0.14 0.20 0.33 0.33 3.26 BBCA 33.13 33.27 33.41 33.58 8.73 9.14 8.38 7.94 0.02 0.02 0.03 0.03 3.30 4.13 4.24 3.68 BDMN 32.31 32.22 32.40 32.59 6.76 5.20 5.38 4.52 0.02 0.02 0.03 0.02 2.08 2.50 2.03 1.81 BMRI 33.51 33.53 33.74 33.94 12.77 10.18 5.68 4.49 0.01 0.02 0.02 0.02 2.03 1.81 1.56 1.48 BBNI 32.94 33.06 33.15 33.33 9.97 10.85 6.53 7.43 0.01 0.01 0.02 0.02 1.49 1.65 1.89 1.62 BBRI 33.14 33.39 33.63 33.78 12.04 10.79 10.60 8.43 0.02 0.02 0.03 0.03 1.42 1.55 3.02 2.58 INTP 30.05 30.22 30.36 30.53 0.28 0.24 0.17 0.15 0.15 0.21 0.21 0.20 2.86 4.49 3.67 3.72 INDF 31.31 31.33 31.49 31.61 2.23 1.61 0.90 0.70 0.04 0.07 0.08 0.09 1.19 1.53 1.47 1.35 LSIP 29.22 29.21 29.35 29.55 0.62 0.27 0.22 0.16 0.19 0.15 0.19 0.25 0.43 0.59 2.69 2.71 PTBA 29.44 29.72 29.80 30.07 0.48 0.40 0.35 0.41 0.27 0.34 0.23 0.27 4.75 6.52 5.53 4.54 TLKM 32.14 32.21 32.24 32.27 1.07 0.97 0.77 0.69 0.16 0.16 0.16 0.15 0.65 0.60 0.49 0.51 TINS 29.39 29.21 29.40 29.51 0.55 0.42 0.40 0.43 0.08 0.06 0.16 0.14 2.54 3.01 2.56 1.72 UNTR 30.76 30.82 31.02 31.47 1.44 0.75 0.84 0.69 0.12 0.16 0.13 0.13 2.66 4.06 3.22 2.73 73