Lampiran 1 Laba Bersih Perusahaan Sebelum ditransformasi (Dalam Rupiah) No Kode saham Emiten 2009 2010 1 ASII Astra International Tbk 10.040.000.000 14.366.000.000 2 AUTO Astra Auto Part Tbk 768.265.000 1.141.179.000 3 BRAM Indo Kordsa Tbk 72.105.574 134.160.199 4 GDYR Goodyear Indonesia Tbk 11.645.100.000 7.415.868.000 5 INDS Indospring Tbk 58.765.937.255 71.109.354.932 6 LPIN Multi Prima Sejahtera Tbk 10.210.751.529 14.122.435.304 7 MASA Multistrada Arah Sarana Tbk 174.860.000 176.082.000 8 NIPS Nipress Tbk 3.685.250.963 12.662.580.855 9 SMSM Selamat Sempurna Tbk 132.850.275.038 150.420.111.988 61
Arus Kas Operasi Perusahaan (Dalam Rupiah) No Kode saham Emiten 2009 2010 1 ASII Astra International Tbk 11.335.000.000 2.907.000.000 2 AUTO Astra Auto Part Tbk 595.745.000 374.748.000 3 BRAM Indo Kordsa Tbk 213.251.433 57.464.276 4 GDYR Goodyear Indonesia Tbk 37.448.724.000 19.523.845.000 5 INDS Indospring Tbk 196.535.471.785 130.914.276.067 6 LPIN Multi Prima Sejahtera Tbk 3.868.493.566 18.375.198.099 7 MASA Multistrada Arah Sarana Tbk 180.729.000 504.280.000 8 NIPS Nipress Tbk 843.083.666 25.105.090.279 9 SMSM Selamat Sempurna Tbk 268.070.416.818 151.302.099.412 62
Arus Kas Operasi Masa Depan (Dalam Rupiah) No Kode saham Emiten 2010 2011 1 ASII Astra International Tbk 2.907.000.000 9.330.000.000 2 AUTO Astra Auto Part Tbk 374.748.000 258.576.000 3 BRAM Indo Kordsa Tbk 57.464.276 141.798.893 4 GDYR Goodyear Indonesia Tbk 19.523.845.000 16.294.264.000 5 INDS Indospring Tbk 130.914.276.067 121.348.186.341 6 LPIN Multi Prima Sejahtera Tbk 18.375.198.099 4.337.093.854 7 MASA Multistrada Arah Sarana Tbk 504.280.000 98.790.000 8 NIPS Nipress Tbk 25.105.090.279 44.903.234.452 9 SMSM Selamat Sempurna Tbk 151.302.099.412 229.766.210.762 63
Lampiran 2 Laba Bersih Perusahaan Setelah ditransformasi (Dalam Rupiah) No Kode saham Emiten 2009 2010 1 ASII Astra International Tbk 2 AUTO Astra Auto Part Tbk 3 BRAM Indo Kordsa Tbk 4 GDYR Goodyear Indonesia Tbk 5 INDS Indospring Tbk 6 LPIN Multi Prima Sejahtera Tbk 7 MASA Multistrada Arah Sarana Tbk 8 NIPS Nipress Tbk 9 SMSM Selamat Sempurna Tbk 23,02984295 23,38813014 20,45964528 20,85532778 18,09364191 18,71454516 16,27039605 15,81913259 24,79682823 24,98748474 23,04670707 23,37103053 18,97949621 18,98646035 22,02760446 23,26191709 25,61248858 25,73669796 64
Arus Kas Operasi Perusahaan (Dalam Rupiah) No Kode saham Emiten 2009 2010 1 ASII Astra International Tbk 2 AUTO Astra Auto Part Tbk 3 BRAM Indo Kordsa Tbk 4 GDYR Goodyear Indonesia Tbk 5 INDS Indospring Tbk 6 LPIN Multi Prima Sejahtera Tbk 7 MASA Multistrada Arah Sarana Tbk 8 NIPS Nipress Tbk 9 SMSM Selamat Sempurna Tbk 23,15116112 21,79038746 20,20532328 19,74176436 19,17798246 17,86667403 17,4384832 16,7871471 26,00410877 25,59780856 22,07613101 23,63426766 19,01250923 20,03864223 20,55257676 23,94633646 26,31451553 25,74254433 65
Arus Kas Operasi Masa Depan (Dalam Rupiah) No Kode saham Emiten 2010 2011 1 ASII Astra International Tbk 2 AUTO Astra Auto Part Tbk 3 BRAM Indo Kordsa Tbk 4 GDYR Goodyear Indonesia Tbk 5 INDS Indospring Tbk 6 LPIN Multi Prima Sejahtera Tbk 7 MASA Multistrada Arah Sarana Tbk 8 NIPS Nipress Tbk 9 SMSM Selamat Sempurna Tbk 21,79038746 22,95650085 19,74176436 19,37070021 17,86667403 18,76992037 16,7871471 16,6063237 25,59780856 25,52192982 23,63426766 22,19047034 20,03864223 18,40850694 23,94633646 24,52777567 25,74254433 26,16032815 66
Lampiran 3 Hasil Uji Statistik Deskriptif Descriptive Statistics N Minimum Maximum Mean Std. Deviation Arus kas operasi masa depan 18 57464276 229766210762 4,31E10 67684263352,871 Laba bersih 18 72105574 150420111988 2,78E10 45945744203,499 Arus kas operasi 18 57464276 268070416818 4,82E10 81005418435,026 Valid N (listwise) 18 67
Lampiran 4 Hasil Uji Normalitas Sebelum transformasi One-Sample Kolmogorov-Smirnov Test Unstandardized Residual N 18 Normal Parameters a,b Mean -,0000004 Std. Deviation 1,81596835E10 Most Extreme Differences Absolute,183 Positive,183 Negative -,178 Kolmogorov-Smirnov Z,777 Asymp. Sig. (2-tailed),582 a. Test distribution is Normal. b. Calculated from data. Setelah Transformasi One-Sample Kolmogorov-Smirnov Test Unstandardized Residual N 18 Normal Parameters a,b Mean,0000000 Std. Deviation,91170496 Most Extreme Differences Absolute,103 Positive,103 Negative -,084 Kolmogorov-Smirnov Z,437 Asymp. Sig. (2-tailed),991 a. Test distribution is Normal. b. Calculated from data. 68
Sebelum ditransformasi Setelah ditransformasi 69
Sebelum ditransformasi Setelah ditransformasi 70
Lampiran 5 Hasil Uji Multikolinieritas Model Unstandardized Coefficients (Constant) -1,444 2,191 Standardized Coefficients Collinearity Statistics B Std. Error Beta Tolerance VIF laba bersih 1,010,281,888,120 8,331 arus kas operasi,060,252,059,120 8,331 Lampiran 6 Hasil Uji Heteroskedastisitas 71
Lampiran 7 Hasil Uji Autokorelasi Model Summary b Adjusted R Std. Error of Durbin- Model R R Square Square the Estimate Watson 1,944 a,890,876,97058 1,230 a. Predictors: (Constant), arus kas operasi, laba bersih b. Dependent Variable: arus kas operasi masa depan Hasil Uji Hipotesis Lampiran 8 Unstandardized Coefficients Standardized Coefficients Model B Std. Error Beta t Sig. 1 (Constant) -1,444 2,191 -,659,520 laba bersih 1,010,281,888 3,597,003 arus kas operasi,060,252,059,240,814 ANOVA b Model Sum of Squares df Mean Square F Sig. 1 Regression 114,715 2 57,358 60,887,000 a Residual 14,131 15,942 Total 128,846 17 a. Predictors: (Constant), arus kas operasi, laba bersih b. Dependent Variable: arus kas operasi masa depan 72