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DAFTAR PUSTAKA
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LAMPIRAN
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Lampiran 1. Daftar Populasi Perusahaan
No Kode Perusahaan
1 AGII Aneka Gas Industri Tbk
2 AKKU Alam Karya Unggul Tbk
3 AKPI Argha Karya Prima Industry Tbk
4 ALDO Alkindo Naratama Tbk
5 ALKA Alaska Industrindo Tbk
6 ALMI Alumindo Light Metal Industry Tbk
7 AMFG Ashahimas Flat Glass Tbk
8 APLI Asiaplast Industries Tbk
9 ARNA Arwana Citra Mulia Tbk
10 BAJA Saranacentral Bajatama Tbk
11 BRNA Berlina Tbk
12 BRPT Barito Pasific Tbk
13 BTON Beton Jaya Manunggal Tbk
14 BUDI Budi Acid Jaya Tbk
15 CPIN Charoen Pokphand Indonesia Tbk
16 CTBN Citra Turbindo Tbk
17 DAJK Dwi Aneka Jaya Kemasindo Tbk
18 DPNS Duta Pertiwi Nusantara Tbk
19 EKAD Ekadharma International Tbk
20 ETWA Eterindo Wahanatama Tbk
21 FASW Fajar Surya Wisesa Tbk
22 FPNI Titan Kimia Nusantara Tbk
23 GDST Gunawan Dianjaya Steel Tbk
24 IGAR Champion Pasific Indonesia Tbk
25 IKAI Inti Keramik Alam Asri Tbk
26 IMPC Impact Pratama Industri Tbk
27 INAI Indah Alumunium Industry Tbk
28 INCI Intan Wijaya International Tbk
29 INKP Indah Kiat Pulp & Paper Tbk
30 INRU Toba Pulp Lestari Tbk
31 INTP Indocemen Tunggal Prakasa Tbk
32 IPOL Indopoly Swakarsa Industry Tbk
33 ISSP Steel Pipe Industry Of Indonesia Tbk
34 JKSW Jakarta Kyoei Steel Work Ltd Tbk
35 JPFA Japfa Comfeed Indonesia Tbk
36 JPRS Jaya Pari Steel Tbk
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37 KBRI Kertas Basuki Rachmat Indonesia Tbk
38 KDSI Kedaung Setia Industrial Tbk
39 KIAS Keramik Indonesia Assosiasi Tbk
40 KRAS Krakatau Steel Tbk
41 LION Lion Metal Works Tbk
42 LMSH Lionmesh Prima Tbk
43 MAIN Malindo Fedmiil Tbk
44 MARK Mark Dynamics Indonesia Tbk
45 MLIA Mulia Industrindo Tbk
46 NIKL Pelat Timah Nusantara Tbk
47 PICO Pelangi Indo Canindo Tbk
48 SIAP Sekawan Intipratama Tbk
49 SIMA Siwani Makmur Tbk
50 SIPD Siearad Produce Tbk
51 SMBR Semen Baturaja Tbk
52 SMCB Semen Holcim Tbk
53 SMGR Semen Gresik Tbk
54 SPMA Suparma Tbk
55 SRSN Indo Acitama Tbk
56 SULI Sumalindo Lestari Jaya Tbk
57 TBMS Tembaga Mulia Senaman Tbk
58 TIRT Tirta Mahakam Resource Tbk
59 TKIM Pabrik Kertas Tjiwi Kimia Tbk
60 TOTO Surya Toto Indonesia Tbk
61 TPIA Chandra Asri Petrochemical Tbk
62 UNIC Unggul Indah Cahya Tbk
63 WSBP Waskita Beton Precast Tbk
64 WTON Wijaya Karya Beton Tbk
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Lampiran 2. Daftar Perusahaan Sampel
No Kode Perusahaan
1 AKPI Argha Karya Prima Industry Tbk
2 ALDO Alkindo Naratama Tbk
3 AMFG Ashahimas Flat Glass Tbk
4 ARNA Arwana Citra Mulia Tbk
5 BUDI Budi Acid Jaya Tbk
6 CPIN Charoen Pokphand Indonesia Tbk
7 DPNS Duta Pertiwi Nusantara Tbk
8 IGAR Champion Pasific Indonesia Tbk
9 INAI Indah Alumunium Industry Tbk
10 INCI Intan Wijaya International Tbk
11 INTP Indocemen Tunggal Prakasa Tbk
12 JPFA Japfa Comfeed Indonesia Tbk
13 KDSI Kedaung Setia Industrial Tbk
14 LION Lion Metal Works Tbk
15 LMSH Lionmesh Prima Tbk
16 PICO Pelangi Indo Canindo Tbk
17 SMGR Semen Gresik Tbk
18 SRSN Indo Acitama Tbk
19 TOTO Surya Toto Indonesia Tbk
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Lampiran 3 . Menghitung CV ΔI
Laba (I) menggunakan Laba Komprehensif
No Kode 2012 (n1) 2013(n2) 2014(n3) 2015 (n4) 2016(n5)
1 AKPI 78.710.199.000 186.069.510.000 16.917.645.000 80.858.590.000 17.979.509.000
2 ALDO 12.424.789.394 32.879.579.893 20.364.000.000 24.085.000.000 25.161.000.000
3 AMFG 346.609.000.000 338.358.000.000 458.635.000.000 323.503.000.000 243.761.000.000
4 ARNA 158.684.349.130 237.697.913.883 261.651.053.219 74.225.510.161 88.771.061.003
5 BUDI 3.650.000.000 39.795.000.000 28.230.000.000 146.466.000.000 36.956.000.000
6 CPIN 2.680.872.000.000 2.528.690.000.000 1.746.644.000.000 1.850.392.000.000 2.217.856.000.000
7 DPNS 24.214.883.380 68.001.612.724 15.277.156.523 10.221.665.048 10.423.974.301
8 IGAR 27.373.000.000 35.030.416.158 54.898.874.758 52.790.235.852 73.808.772.770
9 INAI 23.155.488.541 5.019.540.731 22.058.700.759 129.166.716.157 32.451.700.016
10 INCI 4.443.840.864 10.331.808.096 11.028.221.012 17.623.914.396 90.585.509.314
11 INTP 4.763.388.000.000 5.217.953.000.000 5.153.776.000.000 4.258.600.000.000 3.800.464.000.000
12 JPFA 1.077.433.000.000 661.699.000.000 371.288.000.000 925.458.000.000 2.804.370.000.000
13 KDSI 36.837.060.793 36.002.772.194 44.489.139.365 6.888.594.650 40.862.997.030
14 LION 85.373.721.654 64.761.350.816 49.001.630.102 49.472.226.776 36.809.997.000
15 LMSH 41.282.515.026 14.382.899.194 7.403.115.436 808.326.453 5.355.091.978
16 PICO 11.198.712.164 15.921.927.303 16.066.000.000 16.566.533.152 12.863.879.935
17 SMGR 4.924.791.472.000 5.852.022.665.000 5.587.345.791.000 4.662.164.336.000 4.368.343.864.000
18 SRSN 16.963.915.000 45.171.491.000 14.640.805.000 16.049.623.000 61.973.796.000
19 TOTO 236.695.643.357 236.557.513.162 294.613.908.949 337.987.688.612 156.171.600.346
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Lanjutan dalam menghitung CV ΔI
No Kode ΔI 1 (n2-n1) ΔI 2 (n3-n2) ΔI 3 (n4-n3) ΔI 4 (n5-n4) ΔI (average ΔI )
1 AKPI 107.359.311.000 (169.151.865.000) 63.940.945.000 (62.879.081.000) (15.182.672.500)
2 ALDO 20.454.790.499 (12.515.579.893) 3.721.000.000 1.076.000.000 3.184.052.652
3 AMFG (8.251.000.000) 120.277.000.000 (135.132.000.000) (79.742.000.000) (25.712.000.000)
4 ARNA 79.013.564.753 23.953.139.336 (187.425.543.058) 14.545.550.842 (17.478.322.032)
5 BUDI 36.145.000.000 (11.565.000.000) 118.236.000.000 (109.510.000.000) 8.326.500.000
6 CPIN (152.182.000.000) (782.046.000.000) 103.748.000.000 367.464.000.000 (115.754.000.000)
7 DPNS 43.786.729.344 (52.724.456.201) (5.055.491.475) 202.309.253 (3.447.727.270)
8 IGAR 7.657.416.158 19.868.458.600 (2.108.638.906) 21.018.536.918 11.608.943.193
9 INAI (18.135.947.810) 17.039.160.028 107.108.015.398 (96.715.016.141) 2.324.052.869
10 INCI 5.887.967.232 696.412.916 6.595.693.384 72.961.594.918 21.535.417.113
11 INTP 454.565.000.000 (64.177.000.000) (895.176.000.000) (458.136.000.000) (240.731.000.000)
12 JPFA (415.734.000.000) (290.411.000.000) 554.170.000.000 1.878.912.000.000 431.734.250.000
13 KDSI (834.288.599) 8.486.367.171 (37.600.544.715) 33.974.402.380 1.006.484.059
14 LION (20.612.370.838) (15.759.720.714) 470.596.674 (12.662.229.776) (12.140.931.164)
15 LMSH (26.899.615.832) (6.979.783.758) (6.594.788.983) 4.546.765.525 (8.981.855.762)
16 PICO 4.723.215.139 144.072.697 500.533.152 (3.702.653.217) 416.291.943
17 SMGR 927.231.193.000 (264.676.874.000) (925.181.455.000) (293.820.472.000) (139.111.902.000)
18 SRSN 28.207.576.000 (30.530.686.000) 1.408.818.000 45.924.173.000 11.252.470.250
19 TOTO (138.130.195) 58.056.395.787 43.373.779.663 (181.816.088.266) (20.131.010.753)
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Lanjutan
No Kode B1 (ΔI 1-ΔI )^2 B2 (ΔI 2-ΔI )^2 B3 (ΔI 3-ΔI )^2
1 AKPI 15.016.537.720.114.300.000.000 23.706.512.239.102.100.000.000 6.260.546.846.286.310.000.000
2 ALDO 298.278.385.797.069.000.000 246.478.462.032.324.000.000 288.312.455.061.180.000
3 AMFG 304.886.521.000.000.000.000 21.312.788.121.000.000.000.000 11.972.736.400.000.000.000.000
4 ARNA 9.310.684.215.281.010.000.000 1.716.565.991.067.360.000.000 28.882.057.934.545.100.000.000
5 BUDI 773.868.942.250.000.000.000 395.671.772.250.000.000.000 12.080.098.190.250.000.000.000
6 CPIN 1.326.999.184.000.000.000.000 443.945.029.264.000.000.000.000 48.181.128.004.000.000.000.000
7 DPNS 2.231.093.891.596.230.000.000 2.428.196.014.163.890.000.000 2.584.905.739.683.160.000
8 IGAR 15.614.565.904.384.400.000 68.219.594.766.729.900.000 188.172.058.629.088.000.000
9 INAI 418.611.627.774.450.000.000 216.534.378.708.211.000.000 10.979.678.803.331.300.000.000
10 INCI 244.842.687.762.759.000.000 434.264.095.901.745.000.000 223.195.345.083.906.000.000
11 INTP 483.436.527.616.000.000.000.000 31.171.314.916.000.000.000.000 428.298.258.025.000.000.000.000
12 JPFA 718.202.434.758.062.000.000.000 521.493.762.097.562.000.000.000 14.990.512.878.062.500.000.000
13 KDSI 3.388.443.979.360.770.000 55.948.651.365.442.900.000 1.490.502.670.775.770.000.000
14 LION 71.765.290.158.692.700.000 13.095.637.810.808.000.000 159.050.634.396.037.000.000
15 LMSH 321.046.125.926.086.000.000 4.008.292.309.200.580.000 5.698.087.807.405.430.000
16 PICO 18.549.587.418.396.300.000 74.103.317.756.698.900 7.096.581.335.902.290
17 SMGR 1.137.087.596.254.180.000.000.000 15.766.562.193.360.800.000.000 617.905.342.153.620.000.000.000
18 SRSN 287.475.610.993.683.000.000 1.745.832.146.211.910.000.000 96.897.489.618.930.100.000
19 TOTO 399.715.272.996.458.000.000 6.113.270.541.412.140.000.000 4.032.858.405.748.330.000.000
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Lanjutan
No Kode B4 (ΔI 4-ΔI )^2 B5 (B1+ B2+B3+B4+)/(n-1) CV ΔI
√B4/ΔI
1 AKPI 2.274.947.383.798.870.000.000 11.814.636.047.325.400.000.000 -7,159
2 ALDO 4.443.885.981.496.180.000 137.372.261.566.487.000.000 3,681
3 AMFG 2.919.240.900.000.000.000.000 9.127.412.985.500.000.000.000 -3,716
4 ARNA 1.025.528.433.834.100.000.000 10.233.709.143.681.900.000.000 -5,788
5 BUDI 13.885.440.732.250.000.000.000 6.783.769.909.250.000.000.000 9,892
6 CPIN 233.499.635.524.000.000.000.000 181.738.197.994.000.000.000.000 -3,683
7 DPNS 13.322.766.617.408.900.000 1.168.799.394.529.300.000.000 -9,916
8 IGAR 88.540.454.078.969.000.000 90.136.668.344.792.700.000 0,818
9 INAI 9.808.737.190.318.020.000.000 5.355.890.500.032.990.000.000 31,490
10 INCI 2.644.651.763.682.900.000.000 886.738.473.107.828.000.000 1,383
11 INTP 47.264.934.025.000.000.000.000 247.542.758.645.500.000.000.000 -2,067
12 JPFA 2.094.323.440.095.060.000.000.000 837.252.537.457.188.000.000.000 2,119
13 KDSI 1.086.883.638.403.640.000.000 659.180.851.131.054.000.000 25,509
14 LION 271.752.243.394.425.000 61.045.828.652.233.100.000 -0,644
15 LMSH 183.023.593.927.070.000.000 128.444.024.992.441.000.000 -1,262
16 PICO 16.965.709.229.028.000.000 8.899.124.136.629.220.000 7,166
17 SMGR 23.934.741.631.444.900.000.000 448.673.560.558.151.000.000.000 -4,815
18 SRSN 1.202.126.971.584.360.000.000 833.083.054.602.221.000.000 2,565
19 TOTO 26.142.064.290.465.700.000.000 9.171.977.127.655.650.000.000 -4,757
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Lampiran 4. Menghitung CV ΔS
Penjualan (S)
No Kode 2012 (n1) 2013 (n2) 2014(n3) 2015 (n4) 2016 (n5)
1 AKPI 1.509.185.293.000 1.663.385.190.000 1.945.383.031.000 2.017.466.511.000 2.047.218.639.000
2 ALDO 279.603.768.317 399.345.658.763 493.882.000.000 538.363.000.000 666.434.000.000
3 AMFG 2.857.310.000.000 3.216.480.000.000 3.672.186.000.000 3.665.989.000.000 3.724.075.000.000
4 ARNA 1.113.663.603.210 1.417.640.229.330 1.609.758.677.687 1.291.926.384.471 1.511.978.367.218
5 BUDI 2.295.369.000.000 2.568.954.000.000 2.284.211.000.000 2.378.805.000.000 2.467.553.000.000
6 CPIN 21.310.925.000.000 25.662.992.000.000 29.150.275.000.000 30.107.727.000.000 38.256.857.000.000
7 DPNS 146.690.966.909 131.333.196.189 132.775.925.237 118.475.319.120 115.940.711.050
8 IGAR 556.446.000.000 643.403.327.263 737.863.227.409 677.331.846.043 792.794.834.768
9 INAI 582.654.361.422 640.702.671.875 933.462.438.255 1.384.675.922.166 1.284.510.320.664
10 INCI 64.628.362.916 81.244.267.131 110.023.088.698 136.668.408.270 176.067.561.639
11 INTP 17.290.337.000.000 18.691.286.000.000 19.996.264.000.000 17.798.055.000.000 15.361.894.000.000
12 JPFA 17.832.702.000.000 21.412.085.000.000 24.458.880.000.000 25.022.913.000.000 27.063.310.000.000
13 KDSI 1.301.332.627.213 1.386.314.584.485 1.626.232.662.544 1.713.946.192.967 1.995.337.146.834
14 LION 333.921.950.207 333.674.349.966 377.622.622.150 389.251.192.409 379.137.149.036
15 LMSH 223.079.062.667 256.210.760.822 249.072.012.369 174.598.965.938 157.855.084.036
16 PICO 593.266.859.163 684.448.835.916 694.332.000.000 699.310.599.565 706.730.705.044
17 SMGR 19.598.247.884.000 24.501.240.780.000 26.987.035.135.000 26.948.004.471.000 26.134.306.138.000
18 SRSN 384.145.338.000 329.315.526.000 472.834.591.000 531.573.325.000 500.539.668.000
19 TOTO 1.576.763.006.759 1.711.306.783.682 2.053.630.374.083 2.278.673.871.193 2.069.017.634.710
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Lanjutan
No Kode ΔS 1 (n2-n1) ΔS 2 (n3-n2) ΔS 3 (n4-n3) ΔS 4 (n5-n4) ΔS (average ΔS )
1 AKPI 154.199.897.000 281.997.841.000 72.083.480.000 29.752.128.000 134.508.336.500
2 ALDO 119.741.890.446 94.536.341.237 44.481.000.000 128.071.000.000 96.707.557.921
3 AMFG 359.170.000.000 455.706.000.000 (6.197.000.000) 58.086.000.000 216.691.250.000
4 ARNA 303.976.626.120 192.118.448.357 (317.832.293.216) 220.051.982.747 99.578.691.002
5 BUDI 273.585.000.000 (284.743.000.000) 94.594.000.000 88.748.000.000 43.046.000.000
6 CPIN 4.352.067.000.000 3.487.283.000.000 957.452.000.000 8.149.130.000.000 4.236.483.000.000
7 DPNS (15.357.770.720) 1.442.729.048 (14.300.606.117) (2.534.608.070) (7.687.563.965)
8 IGAR 86.957.327.263 94.459.900.146 (60.531.381.366) 115.462.988.725 59.087.208.692
9 INAI 58.048.310.453 292.759.766.380 451.213.483.911 (100.165.601.502) 175.463.989.811
10 INCI 16.615.904.215 28.778.821.567 26.645.319.572 39.399.153.369 27.859.799.681
11 INTP 1.400.949.000.000 1.304.978.000.000 (2.198.209.000.000) (2.436.161.000.000) (482.110.750.000)
12 JPFA 3.579.383.000.000 3.046.795.000.000 564.033.000.000 2.040.397.000.000 2.307.652.000.000
13 KDSI 84.981.957.272 239.918.078.059 87.713.530.423 281.390.953.867 173.501.129.905
14 LION (247.600.241) 43.948.272.184 11.628.570.259 (10.114.043.373) 11.303.799.707
15 LMSH 33.131.698.155 (7.138.748.453) (74.473.046.431) (16.743.881.902) (16.305.994.658)
16 PICO 91.181.976.753 9.883.164.084 4.978.599.565 7.420.105.479 28.365.961.470
17 SMGR 4.902.992.896.000 2.485.794.355.000 (39.030.664.000) (813.698.333.000) 1.634.014.563.500
18 SRSN (54.829.812.000) 143.519.065.000 58.738.734.000 (31.033.657.000) 29.098.582.500
19 TOTO 134.543.776.923 342.323.590.401 225.043.497.110 (209.656.236.483) 123.063.656.988
PENGARUH PROFITABILITAS…… RESTI PANGESTIKA, FAKULTAS EKONOMI DAN BISNIS UMP 2018
75
Lanjutan
No Kode B1 (ΔS 1-ΔS )^2 B2 (ΔS 2-ΔS )^2 B3 (ΔS 3-ΔS )^2
1 AKPI 387.757.554.925.160.000.000 21.753.153.937.655.500.000.000 3.896.862.709.045.590.000.000
2 ALDO 530.580.474.883.790.000.000 4.714.181.887.794.350.000 2.727.613.352.249.450.000.000
3 AMFG 20.300.194.201.562.500.000.000 57.128.050.717.562.500.000.000 49.679.171.988.062.500.000.000
4 ARNA 41.778.515.880.502.100.000.000 8.563.606.691.322.280.000.000 174.231.929.745.839.000.000.000
5 BUDI 53.148.230.521.000.000.000.000 107.445.628.521.000.000.000.000 2.657.196.304.000.000.000.000
6 CPIN 13.359.661.056.000.000.000.000 561.300.640.000.000.000.000.000 10.752.044.298.961.000.000.000.000
7 DPNS 58.832.071.668.282.700.000 83.362.250.498.671.500.000 43.732.326.507.435.300.000
8 IGAR 776.743.509.161.599.000.000 1.251.227.300.699.880.000.000 14.308.607.087.463.900.000.000
9 INAI 13.786.441.758.983.300.000.000 13.758.299.201.042.100.000.000 76.037.783.496.681.700.000.000
10 INCI 126.425.185.244.713.000.000 844.601.227.406.508.000 1.474.961.934.549.410.000
11 INTP 3.545.914.022.070.060.000.000.000 3.193.686.200.376.560.000.000.000 2.944.993.203.653.060.000.000.000
12 JPFA 1.617.299.736.361.000.000.000.000 546.332.374.449.000.000.000.000 3.040.207.217.161.000.000.000.000
13 KDSI 7.835.643.923.675.120.000.000 4.411.211.002.057.920.000.000 7.359.512.224.926.940.000.000
14 LION 133.434.840.764.430.000.000 1.065.661.583.285.290.000.000 105.475.911.283.999.000
15 LMSH 2.444.085.470.647.830.000.000 84.038.402.978.503.300.000 3.383.405.911.991.950.000.000
16 PICO 3.945.851.776.002.680.000.000 341.613.799.221.170.000.000 546.968.696.887.139.000.000
17 SMGR 10.686.219.338.354.500.000.000.000 725.528.813.207.783.000.000.000 2.799.080.333.260.530.000.000.000
18 SRSN 7.043.975.403.347.630.000.000 13.092.046.815.532.800.000.000 878.538.580.942.952.000.000
19 TOTO 131.793.153.727.724.000.000 48.074.918.400.382.800.000.000 10.399.887.791.359.700.000.000
PENGARUH PROFITABILITAS…… RESTI PANGESTIKA, FAKULTAS EKONOMI DAN BISNIS UMP 2018
76
Lanjutan
No Kode B4 (ΔS 4-ΔS )^2 B5 (B1+ B2+B3+B4+)/(n-1) CV ΔS
√B5/ΔS
1 AKPI 10.973.863.219.295.500.000.000 9.252.909.355.230.440.000.000 0,715
2 ALDO 983.665.499.058.470.000.000 1.061.643.377.019.880.000.000 0,337
3 AMFG 25.155.625.327.562.500.000.000 38.065.760.558.687.500.000.000 0,900
4 ARNA 14.513.814.023.875.900.000.000 59.771.966.585.384.900.000.000 2,455
5 BUDI 2.088.672.804.000.000.000.000 41.334.932.037.500.000.000.000 4,723
6 CPIN 15.308.806.546.609.000.000.000.000 6.658.877.786.656.500.000.000.000 0,609
7 DPNS 26.552.954.453.238.800.000 53.119.900.781.907.100.000 -0,948
8 IGAR 3.178.228.574.329.200.000.000 4.878.701.617.913.640.000.000 1,182
9 INAI 75.971.671.607.095.800.000.000 44.888.549.015.950.700.000.000 1,207
10 INCI 133.156.683.542.529.000.000 65.475.357.987.299.600.000 0,290
11 INTP 3.818.312.379.525.060.000.000.000 3.375.726.451.406.190.000.000.000 -3,811
12 JPFA 71.425.235.025.000.000.000.000 1.318.816.140.749.000.000.000.000 0,498
13 KDSI 11.640.214.114.497.400.000.000 7.811.645.316.289.340.000.000 0,509
14 LION 458.724.002.210.213.000.000 414.481.475.542.804.000.000 1,801
15 LMSH 191.745.238.676.859.000 1.477.930.382.714.240.000.000 -2,358
16 PICO 438.728.883.206.184.000.000 1.318.290.788.829.290.000.000 1,280
17 SMGR 5.991.298.423.692.420.000.000.000 5.050.531.727.128.800.000.000.000 1,375
18 SRSN 3.615.886.227.285.360.000.000 6.157.611.756.777.190.000.000 2,697
19 TOTO 110.702.527.511.187.000.000.000 42.327.281.714.164.400.000.000 1,672
PENGARUH PROFITABILITAS…… RESTI PANGESTIKA, FAKULTAS EKONOMI DAN BISNIS UMP 2018
77
Lampiran 5. Menghitung Indeks Eckel
No Kode CV ΔI CV ΔS CV ΔI /
CV ΔS Kode keterangan
1 AKPI -7,159 0,715 -10,013 1 perata laba
2 ALDO 3,681 0,337 10,923 0 bukan perata laba
3 AMFG -3,716 0,900 -4,129 1 perata laba
4 ARNA -5,788 2,455 -2,358 1 perata laba
5 BUDI 9,892 4,723 2,094 0 bukan perata laba
6 CPIN -3,683 0,609 -6,048 1 perata laba
7 DPNS -9,916 -0,948 10,460 0 bukan perata laba
8 IGAR 0,818 1,182 0,692 1 perata laba
9 INAI 31,490 1,207 26,089 0 bukan perata laba
10 INCI 1,383 0,290 4,769 0 bukan perata laba
11 INTP -2,067 -3,811 0,542 1 perata laba
12 JPFA 2,119 0,498 4,255 0 bukan perata laba
13 KDSI 25,509 0,509 50,116 0 bukan perata laba
14 LION -0,644 1,801 -0,358 1 perata laba
15 LMSH -1,262 -2,358 0,535 1 perata laba
16 PICO 7,166 1,280 5,598 0 bukan perata laba
17 SMGR -4,815 1,375 -3,502 1 perata laba
18 SRSN 2,565 2,697 0,951 1 perata laba
19 TOTO -4,757 1,672 -2,845 1 perata laba
PENGARUH PROFITABILITAS…… RESTI PANGESTIKA, FAKULTAS EKONOMI DAN BISNIS UMP 2018
78
Lampiran 6 . Data Profitabilitas
Profitabilitas (ROA) =
No Kode Tahun Laba Bersih Total Aset ROA
1 AKPI 2012 31.115.755.000 1.714.834.430.000 0,018
2013 34.620.336.000 2.084.567.189.000 0,017
2014 34.690.704.000 2.227.042.590.000 0,016
2015 27.644.714.000 2.883.143.132.000 0,010
2016 52.393.857.000 2.615.909.190.000 0,020
2 ALDO 2012 12.244.790.641 184.896.742.887 0,066
2013 22.589.101.552 301.479.232.221 0,075
2014 21.061.000.000 356.814.000.000 0,059
2015 24.079.000.000 366.011.000.000 0,066
2016 25.360.000.000 410.331.000.000 0,062
3 AMFG 2012 346.609.000.000 3.115.421.000.000 0,111
2013 338.358.000.000 3.539.393.000.000 0,096
2014 458.635.000.000 3.918.391.000.000 0,117
2015 341.346.000.000 4.270.275.000.000 0,080
2016 260.444.000.000 5.504.890.000.000 0,047
4 ARNA 2012 158.684.349.130 937.359.770.277 0,169
2013 237.697.913.883 1.135.244.802.060 0,209
2014 261.651.053.219 1.259.175.442.875 0,208
2015 71.210.943.348 1.430.779.475.454 0,050
2016 91.375.910.975 1.543.216.299.146 0,059
5 BUDI 2012 5.084.000.000 2.299.672.000.000
0,002
2013 42.886.000.000 2.382.875.000.000
0,018
2014 28.499.000.000 2.476.982.000.000 0,012
2015 21.072.000.000 3.265.953.000.000
0,006
2016 38.624.000.000 2.931.807.000.000
0,013
6 CPIN 2012 2.680.872.000.000 12.348.627.000.000 0,217
2013 2.528.690.000.000 15.722.197.000.000 0,161
2014 1.746.644.000.000 20.862.493.000.000 0,084
2015 1.832.598.000.000 24.684.915.000.000 0,074
PENGARUH PROFITABILITAS…… RESTI PANGESTIKA, FAKULTAS EKONOMI DAN BISNIS UMP 2018
79
2016 2.225.402.000.000 24.204.994.000.000 0,092
7 DPNS 2012 20.608.530.035 184.636.344.559 0,112
2013 66.813.230.321 256.372.669.050 0,261
2014 14.519.866.284 268.877.322.944 0,054
2015 9.859.176.172 274.483.110.371 0,036
2016 10.009.391.103 296.129.565.784 0,034
8 IGAR 2012 27.373.000.000 312.343.000.000 0,088
2013 35.030.416.158 314.746.644.499 0,111
2014 54.898.874.758 349.894.783.575 0,157
2015 51.416.184.307 383.936.040.590 0,134
2016 69.305.629.795 439.465.673.296 0,158
9 INAI 2012 23.155.488.541 612.224.219.835 0,038
2013 5.019.540.731 765.881.409.376 0,007
2014 22.058.700.759 897.281.657.710 0,025
2015 28.615.673.167 1.330.259.296.537 0,022
2016 35.552.975.244 1.339.032.413.455 0,027
10 INCI 2012 4.443.840.864 132.278.839.079 0,034
2013 10.331.808.096 136.142.063.219 0,076
2014 11.028.221.012 147.992.617.351 0,075
2015 16.960.660.023 169.546.066.314 0,100
2016 9.988.836.259 269.351.381.344 0,037
11 INTP 2012 4.763.388.000.000 22.755.160.000.000 0,209
2013 5.012.294.000.000 26.607.241.000.000 0,188
2014 5.274.009.000.000 28.884.973.000.000 0,183
2015 4.356.661.000.000 27.638.360.000.000 0,158
2016 3.870.319.000.000 30.150.580.000.000 0,128
12 JPFA 2012 1.074.577.000.000 10.961.464.000.000 0,098
2013 640.637.000.000 14.917.590.000.000 0,043
2014 384.846.000.000 15.730.435.000.000 0,024
2015 524.484.000.000 17.159.466.000.000 0,031
2016 2.171.608.000.000 19.251.026.000.000 0,113
13 KDSI 2012 36.837.060.793 570.564.051.755 0,065
2013 36.002.772.194 850.233.842.186 0,042
2014 44.489.139.365 952.177.443.047 0,047
2015 114.710.563.293 1.177.093.668.866 0,097
2016 47.127.349.067 1.142.273.020.550 0,041
14 LION 2012 85.373.721.654 433.497.042.140 0,197
2013 64.761.350.816 498.567.897.161 0,130
2014 49.001.630.102 600.102.716.315 0,082
PENGARUH PROFITABILITAS…… RESTI PANGESTIKA, FAKULTAS EKONOMI DAN BISNIS UMP 2018
80
2015 46.018.637.487 639.330.150.373 0,072
2016 42.345.417.055 685.812.995.987 0,062
15 LMSH 2012 41.282.515.026 128.547.715.366 0,321
2013 14.382.899.194 141.697.598.705 0,102
2014 7.403.115.436 139.915.598.255 0,053
2015 1.944.443.395 133.782.751.041 0,015
2016 6.252.814.811 162.828.169.250 0,038
16 PICO 2012 11.137.571.657 594.616.098.268 0,019
2013 15.439.372.429 621.400.236.614 0,025
2014 16.154.000.000 626.627.000.000 0,026
2015 14.975.406.018 605.788.310.444 0,025
2016 13.753.451.941 638.566.761.462 0,022
17 SMGR 2012 4.926.639.847.000 26.579.083.786.000 0,185
2013 5.354.298.251.000 30.792.884.092.000 0,174
2014 5.573.577.279.000 34.314.666.027.000 0,162
2015 4.525.441.038.000 38.153.118.932.000 0,119
2016 4.535.036.823.000 44.226.895.982.000 0,103
18 SRSN 2012 16.956.040.000 402.108.960.000 0,042
2013 15.994.295.000 420.782.548.000 0,038
2014 14.566.260.000 463.347.124.000 0,031
2015 15.504.788.000 574.073.314.000 0,027
2016 11.056.051.000 717.149.704.000 0,015
19 TOTO 2012 235.945.643.357 1.552.663.914.388 0,152
2013 236.557.513.162 1.746.177.682.568 0,135
2014 293.803.908.949 2.027.288.693.678 0,145
2015 285.236.780.659 2.439.540.859.205 0,117
2016 168.564.583.718 2.581.440.938.262 0,065
PENGARUH PROFITABILITAS…… RESTI PANGESTIKA, FAKULTAS EKONOMI DAN BISNIS UMP 2018
81
Lampiran 7. Data Risiko Keuangan
(DER) =
No Kode Tahun Total Hutang
(Liabilitas) Total Modal (Ekuitas) DER
1 AKPI 2012 871.567.714.000 843.266.716.000 1,034
2013 1.055.230.963.000 1.029.336.226.000 1,025
2014 1.191.196.937.000 1.035.845.653.000 1,150
2015 1.775.577.239.000 1.107.565.893.000 1,603
2016 1.495.874.021.000 1.120.035.169.000 1,336
2 ALDO 2012 90.590.989.110 94.305.753.777 0,961
2013 161.595.933.059 139.883.299.162 1,155
2014 197.392.000.000 159.423.000.000 1,238
2015 195.082.000.000 170.292.000.000 1,146
2016 209.663.000.000 200.889.000.000 1,044
3 AMFG 2012 658.332.000.000 2.457.089.000.000 0,268
2013 778.666.000.000 2.760.727.000.000 0,282
2014 733.749.000.000 3.918.391.000.000 0,187
2015 880.052.000.000 3.390.223.000.000 0,260
2016 1.905.626.000.000 3.599.264.000.000 0,529
4 ARNA 2012 332.551.590.871 604.808.179.406 0,550
2013 366.754.918.531 768.489.883.529 0,477
2014 346.944.901.743 912.230.541.132 0,380
2015 536.050.998.398 894.728.477.056 0,599
2016 595.128.097.887 948.088.201.259 0,628
5 BUDI 2012 1.445.537.000.000 854.135.000.000 1,692
2013 1.497.754.000.000 885.121.000.000 1,692
2014 1.563.631.000.000 913.351.000.000 1,712
2015 2.160.702.000.000 1.105.251.000.000 1,955
2016 1.766.825.000.000 1.164.982.000.000 1,517
6 CPIN 2012 4.172.163.000.000 8.176.464.000.000 0,510
2013 5.771.297.000.000 9.950.900.000.000 0,580
2014 9.919.150.000.000 10.943.289.000.000 0,906
2015 12.123.488.000.000 12.561.427.000.000 0,965
2016 10.047.751.000.000 14.157.243.000.000 0,710
7 DPNS 2012 28.939.822.487 155.696.522.072 0,186
2013 32.944.704.261 223.427.964.789 0,147
2014 32.794.800.672 236.082.522.271 0,139
PENGARUH PROFITABILITAS…… RESTI PANGESTIKA, FAKULTAS EKONOMI DAN BISNIS UMP 2018
82
2015 33.187.031.327 241.296.079.044 0,138
2016 32.865.162.199 263.264.403.585 0,125
8 IGAR 2012 70.314.000.000 163.006.000.000 0,431
2013 89.003.869.709 225.742.774.790 0,394
2014 86.443.556.430 263.451.227.145 0,328
2015 73.471.782.127 310.464.258.463 0,237
2016 65.716.637.766 373.749.035.530 0,176
9 INAI 2012 483.005.957.440 129.218.262.395 3,738
2013 639.563.606.250 126.317.803.126 5,063
2014 751.439.553.825 145.842.103.885 5,152
2015 1.090.438.393.880 239.820.902.657 4,547
2016 1.081.015.810.782 258.016.602.673 4,190
10 INCI 2012 16.518.960.939 115.759.878.140 0,143
2013 10.050.376.983 126.091.686.236 0,080
2014 10.872.710.103 137.119.907.248 0,079
2015 15.494.757.317 154.051.308.997 0,101
2016 26.524.918.593 242.826.462.751 0,109
11 INTP 2012 3.336.422.000.000 19.418.738.000.000 0,172
2013 3.629.554.000.000 22.977.687.000.000 0,158
2014 4.100.172.000.000 24.874.801.000.000 0,165
2015 3.772.410.000.000 23.865.950.000.000 0,158
2016 4.011.877.000.000 26.138.703.000.000 0,153
12 JPFA 2012 6.198.137.000.000 4.763.327.000.000 1,301
2013 9.672.368.000.000 5.245.222.000.000 1,844
2014 10.440.441.000.000 5.289.994.000.000 1,974
2015 11.049.774.000.000 6.109.692.000.000 1,809
2016 9.878.062.000.000 9.372.964.000.000 1,054
13 KDSI 2012 254.557.936.376 316.006.115.379 0,806
2013 498.224.954.613 352.008.887.573 1,415
2014 555.679.416.109 396.498.026.938 1,401
2015 798.172.379.792 378.921.289.074 2,106
2016 722.488.734.446 419.784.286.104 1,721
14 LION 2012 61.667.655.113 371.829.387.027 0,166
2013 82.783.559.318 415.784.337.843 0,199
2014 156.123.759.272 443.978.957.043 0,352
2015 184.730.654.202 454.599.496.171 0,406
2016 215.209.902.816 470.603.093.171 0,457
15 LMSH 2012 31.022.520.184 97.525.195.182 0,318
2013 31.229.504.376 110.468.094.376 0,283
PENGARUH PROFITABILITAS…… RESTI PANGESTIKA, FAKULTAS EKONOMI DAN BISNIS UMP 2018
83
2014 23.964.338.443 115.951.209.812 0,207
2015 21.341.373.897 112.441.377.144 0,190
2016 45.511.700.128 117.316.469.122 0,388
16 PICO 2012 395.503.093.290 199.113.004.978 1,986
2013 406.365.304.333 215.034.932.281 1,890
2014 395.526.000.000 626.627.000.000 0,631
2015 358.697.326.131 247.090.984.313 1,452
2016 372.723.897.214 265.842.864.248 1,402
17 SMGR 2012 8.414.229.138.000 18.164.854.648.000 0,463
2013 8.988.908.217.000 21.803.975.875.000 0,412
2014 9.312.214.091.000 25.002.451.936.000 0,372
2015 10.712.320.531.000 27.440.798.401.000 0,390
2016 13.652.504.525.000 30.574.391.457.000 0,447
18 SRSN 2012 132.904.817.000 269.204.143.000 0,494
2013 106.406.914.000 314.375.634.000 0,338
2014 134.510.685.000 328.836.439.000 0,409
2015 233.993.478.000 340.079.836.000 0,688
2016 315.096.071.000 402.053.633.000 0,784
19 TOTO 2012 624.499.013.875 898.164.900.513 0,695
2013 710.527.268.893 1.035.650.413.675 0,686
2014 796.096.371.054 1.231.192.322.624 0,647
2015 947.997.940.099 1.491.542.919.106 0,636
2016 1.057.566.418.720 1.523.874.519.542 0,694
PENGARUH PROFITABILITAS…… RESTI PANGESTIKA, FAKULTAS EKONOMI DAN BISNIS UMP 2018
84
Nilai Buku modal saham per Lembar =
No Kode tahun Total Ekuitas Jumlah Buku saham
yang Beredar
Nilai Buku Modal
per Lembar Saham
1 AKPI 2012 843.266.716.000 612.000.000 1377,887
2013 1.029.336.226.000 612.000.000 1681,922
2014 1.035.845.653.000 612.000.000 1692,558
2015 1.107.565.893.000 612.000.000 1809,748
2016 1.120.035.169.000 612.000.000 1830,123
2 ALDO 2012 94.305.753.777 550.000.000 171,465
2013 139.883.299.162 550.000.000 254,333
2014 159.423.000.000 550.000.000 289,860
2015 170.292.000.000 550.000.000 309,622
2016 200.889.000.000 550.000.000 365,253
3 AMFG 2012 2.457.089.000.000 434.000.000 5661,495
2013 2.760.727.000.000 434.000.000 6361,122
2014 3.918.391.000.000 434.000.000 9028,551
2015 3.390.223.000.000 434.000.000 7811,574
2016 3.599.264.000.000 434.000.000 8293,235
4 ARNA 2012 604.808.179.406 1.835.357.744 329,531
2013 768.489.883.529 7.341.430.976 104,678
2014 912.230.541.132 7.341.430.976 124,258
2015 894.728.477.056 7.341.430.976 121,874
2016 948.088.201.259 7.341.430.976 129,142
5 BUDI 2012 854.135.000.000 4.099.000.000 208,376
2013 885.121.000.000 4.099.000.000 215,936
2014 913.351.000.000 4.099.000.000 222,823
2015 1.105.251.000.000 4.499.000.000 245,666
2016 1.164.982.000.000 4.499.000.000 258,942
6 CPIN 2012 8.176.464.000.000 16.398.000.000 498,626
2013 9.950.900.000.000 16.398.000.000 606,836
2014 10.943.289.000.000 16.398.000.000 667,355
2015 12.561.427.000.000 16.398.000.000 766,034
2016 14.157.243.000.000 16.398.000.000 863,352
7 DPNS 2012 155.696.522.072 331.129.952 470,198
2013 223.427.964.789 331.129.952 674,744
2014 236.082.522.271 331.129.952 712,960
2015 241.296.079.044 331.129.952 728,705
PENGARUH PROFITABILITAS…… RESTI PANGESTIKA, FAKULTAS EKONOMI DAN BISNIS UMP 2018
85
2016 263.264.403.585 331.129.952 795,049
8 IGAR 2012 163.006.000.000 1.050.000.000 155,244
2013 225.742.774.790 972.204.500 232,197
2014 263.451.227.145 972.204.500 270,983
2015 310.464.258.463 972.204.500 319,340
2016 373.749.035.530 972.204.500 384,435
9 INAI 2012 129.218.262.395 158.400.000 815,772
2013 126.317.803.126 158.400.000 797,461
2014 145.842.103.885 316.800.000 460,360
2015 239.820.902.657 316.800.000 757,010
2016 258.016.602.673 316.800.000 814,446
10 INCI 2012 115.759.878.140 181.000.000 639,557
2013 126.091.686.236 181.000.000 696,639
2014 137.119.907.248 181.000.000 757,569
2015 154.051.308.997 181.000.000 851,112
2016 242.826.462.751 181.000.000 1341,583
11 INTP 2012 19.418.738.000.000 3.681.231.699 5275,065
2013 22.977.687.000.000 3.681.231.699 6241,848
2014 24.874.801.000.000 3.681.231.699 6757,195
2015 23.865.950.000.000 3.681.231.699 6483,143
2016 26.138.703.000.000 3.681.231.699 7100,532
12 JPFA 2012 4.763.327.000.000 2.128.039.634 2238,364
2013 5.245.222.000.000 10.640.198.170 492,963
2014 5.289.994.000.000 10.640.198.170 497,171
2015 6.109.692.000.000 10.640.198.170 574,208
2016 9.372.964.000.000 11.390.198.170 822,897
13 KDSI 2012 316.006.115.379 405.000.000 780,262
2013 352.008.887.573 405.000.000 869,158
2014 396.498.026.938 405.000.000 979,007
2015 378.921.289.074 405.000.000 935,608
2016 419.784.286.104 405.000.000 1036,504
14 LION 2012 371.829.387.027 52.016.000 7148,366
2013 415.784.337.843 52.016.000 7993,393
2014 443.978.957.043 52.016.000 8535,431
2015 454.599.496.171 520.016.000 874,203
2016 470.603.093.171 520.016.000 904,978
15 LMSH 2012 97.525.195.182 9.600.000 10158,874
2013 110.468.094.376 9.600.000 11507,093
2014 115.951.209.812 9.600.000 12078,251
PENGARUH PROFITABILITAS…… RESTI PANGESTIKA, FAKULTAS EKONOMI DAN BISNIS UMP 2018
86
2015 112.441.377.144 96.000.000 1171,264
2016 117.316.469.122 96.000.000 1222,047
16 PICO 2012 199.113.004.978 568.375.000 350,320
2013 215.034.932.281 568.375.000 378,333
2014 626.627.000.000 568.375.000 1102,489
2015 247.090.984.313 568.375.000 434,732
2016 265.842.864.248 568.375.000 467,724
17 SMGR 2012 18.164.854.648.000 5.931.520.000 3062,428
2013 21.803.975.875.000 5.931.520.000 3675,951
2014 25.002.451.936.000 5.931.520.000 4215,185
2015 27.440.798.401.000 5.931.520.000 4626,268
2016 30.574.391.457.000 5.931.520.000 5154,563
18 SRSN 2012 269.204.143.000 6.020.000.000 44,718
2013 314.375.634.000 6.020.000.000 52,222
2014 328.836.439.000 6.020.000.000 54,624
2015 340.079.836.000 6.020.000.000 56,492
2016 402.053.633.000 6.020.000.000 66,786
19 TOTO 2012 898.164.900.513 495.360.000 1813,156
2013 1.035.650.413.675 495.360.000 2090,703
2014 1.231.192.322.624 990.720.000 1242,725
2015 1.491.542.919.106 1.032.000.000 1445,294
2016 1.523.874.519.542 10.320.000.000 147,662
PENGARUH PROFITABILITAS…… RESTI PANGESTIKA, FAKULTAS EKONOMI DAN BISNIS UMP 2018
87
Lampiran 8. Data Nilai Perusahaan
PBV =
No Kode tahun
Harga per
Lembar
Saham
Nilai Buku
Modal per
Lembar Saham
PBV
1 AKPI 2012 800 1377,887 0,581
2013 810 1681,922 0,482
2014 830 1692,558 0,490
2015 875 1809,748 0,483
2016 900 1830,123 0,492
2 ALDO 2012 470 171,465 2,741
2013 660 254,333 2,595
2014 735 289,86 2,536
2015 735 309,622 2,374
2016 600 365,253 1,643
3 AMFG 2012 8300 5661,495 1,466
2013 7000 6361,122 1,100
2014 8050 9028,551 0,892
2015 6550 7811,574 0,838
2016 6700 8293,235 0,808
4 ARNA 2012 1640 329,531 4,977
2013 820 104,678 7,834
2014 870 124,258 7,002
2015 500 121,874 4,103
2016 520 129,142 4,027
5 BUDI 2012 114 208,376 0,547
2013 109 215,936 0,505
2014 107 222,823 0,480
2015 63 245,666 0,256
2016 87 258,942 0,336
6 CPIN 2012 3650 498,626 7,320
2013 3375 606,836 5,562
2014 3780 667,355 5,664
2015 2600 766,034 3,394
2016 3090 863,352 3,579
7 DPNS 2012 385 470,198 0,819
2013 470 674,744 0,697
PENGARUH PROFITABILITAS…… RESTI PANGESTIKA, FAKULTAS EKONOMI DAN BISNIS UMP 2018
88
2014 353 712,96 0,495
2015 387 728,705 0,531
2016 400 795,049 0,503
8 IGAR 2012 375 155,244 2,416
2013 295 232,197 1,270
2014 315 270,983 1,162
2015 224 319,34 0,701
2016 520 384,435 1,353
9 INAI 2012 450 815,772 0,552
2013 600 797,461 0,752
2014 350 460,36 0,760
2015 405 757,01 0,535
2016 645 814,446 0,792
10 INCI 2012 245 639,557 0,383
2013 240 696,639 0,345
2014 238 757,569 0,314
2015 305 851,112 0,358
2016 306 1341,583 0,228
11 INTP 2012 22450 5275,065 4,256
2013 20000 6241,848 3,204
2014 25000 6757,195 3,700
2015 22325 6483,143 3,444
2016 15400 7100,532 2,169
12 JPFA 2012 6100 2238,364 2,725
2013 1220 492,963 2,475
2014 950 497,171 1,911
2015 635 574,208 1,106
2016 1455 822,897 1,768
13 KDSI 2012 495 780,262 0,634
2013 345 869,158 0,397
2014 364 979,007 0,372
2015 191 935,608 0,204
2016 350 1036,504 0,338
14 LION 2012 10400 7148,366 1,455
2013 12000 7993,393 1,501
2014 9300 8535,431 1,090
2015 1050 874,203 1,201
2016 1050 904,978 1,160
15 LMSH 2012 10500 10158,874 1,034
PENGARUH PROFITABILITAS…… RESTI PANGESTIKA, FAKULTAS EKONOMI DAN BISNIS UMP 2018
89
2013 8000 11507,093 0,695
2014 6450 12078,251 0,534
2015 575 1171,264 0,491
2016 590 1222,047 0,483
16 PICO 2012 260 350,32 0,742
2013 155 378,333 0,410
2014 160 1102,489 0,145
2015 128 434,732 0,294
2016 222 467,724 0,475
17 SMGR 2012 15850 3062,428 5,176
2013 14150 3675,951 3,849
2014 16200 4215,185 3,843
2015 11400 4626,268 2,464
2016 9175 5154,563 1,780
18 SRSN 2012 50 44,718 1,118
2013 50 52,222 0,957
2014 50 54,624 0,915
2015 50 56,492 0,885
2016 50 66,786 0,749
19 TOTO 2012 6650 1813,156 3,668
2013 7700 2090,703 3,683
2014 3975 1242,725 3,199
2015 6950 1445,294 4,809
2016 498 147,662 3,373
PENGARUH PROFITABILITAS…… RESTI PANGESTIKA, FAKULTAS EKONOMI DAN BISNIS UMP 2018
90
Lampiran 9. Data Net profit margin
NPM =
No Kode Tahun Laba Bersih Penjualan Bersih NPM
1 AKPI 2012 31.115.755.000 1.509.185.293.000 0,021
2013 34.620.336.000 1.663.385.190.000 0,021
2014 34.690.704.000 1.945.383.031.000 0,018
2015 27.644.714.000 2.017.466.511.000 0,014
2016 52.393.857.000 2.047.218.639.000 0,026
2 ALDO 2012 12.244.790.641 279.603.768.317 0,044
2013 22.589.101.552 399.345.658.763 0,057
2014 21.061.000.000 493.882.000.000 0,043
2015 24.079.000.000 538.363.000.000 0,045
2016 25.360.000.000 666.434.000.000 0,038
3 AMFG 2012 346.609.000.000 2.857.310.000.000 0,121
2013 338.358.000.000 3.216.480.000.000 0,105
2014 458.635.000.000 3.672.186.000.000 0,125
2015 341.346.000.000 3.665.989.000.000 0,093
2016 260.444.000.000 3.724.075.000.000 0,070
4 ARNA 2012 158.684.349.130 1.113.663.603.210 0,142
2013 237.697.913.883 1.417.640.229.330 0,168
2014 261.651.053.219 1.609.758.677.687 0,163
2015 71.210.943.348 1.291.926.384.471 0,055
2016 91.375.910.975 1.511.978.367.218 0,060
5 BUDI 2012 5.084.000.000 2.295.369.000.000 0,002
2013 42.886.000.000 2.568.954.000.000 0,017
2014 28.499.000.000 2.284.211.000.000 0,012
2015 21.072.000.000 2.378.805.000.000 0,009
2016 38.624.000.000 2.467.553.000.000 0,016
6 CPIN 2012 2.680.872.000.000 21.310.925.000.000 0,126
2013 2.528.690.000.000 25.662.992.000.000 0,099
2014 1.746.644.000.000 29.150.275.000.000 0,060
2015 1.832.598.000.000 30.107.727.000.000 0,061
2016 2.225.402.000.000 38.256.857.000.000 0,058
7 DPNS 2012 20.608.530.035 146.690.966.909 0,140
2013 66.813.230.321 131.333.196.189 0,509
2014 14.519.866.284 132.775.925.237 0,109
PENGARUH PROFITABILITAS…… RESTI PANGESTIKA, FAKULTAS EKONOMI DAN BISNIS UMP 2018
91
2015 9.859.176.172 118.475.319.120 0,083
2016 10.009.391.103 115.940.711.050 0,086
8 IGAR 2012 27.373.000.000 556.446.000.000 0,049
2013 35.030.416.158 643.403.327.263 0,054
2014 54.898.874.758 737.863.227.409 0,074
2015 51.416.184.307 677.331.846.043 0,076
2016 69.305.629.795 792.794.834.768 0,087
9 INAI 2012 23.155.488.541 582.654.361.422 0,040
2013 5.019.540.731 640.702.671.875 0,008
2014 22.058.700.759 933.462.438.255 0,024
2015 28.615.673.167 1.384.675.922.166 0,021
2016 35.552.975.244 1.284.510.320.664 0,028
10 INCI 2012 4.443.840.864 64.628.362.916 0,069
2013 10.331.808.096 81.244.267.131 0,127
2014 11.028.221.012 110.023.088.698 0,100
2015 16.960.660.023 136.668.408.270 0,124
2016 9.988.836.259 176.067.561.639 0,057
11 INTP 2012 4.763.388.000.000 17.290.337.000.000 0,275
2013 5.012.294.000.000 18.691.286.000.000 0,268
2014 5.274.009.000.000 19.996.264.000.000 0,264
2015 4.356.661.000.000 17.798.055.000.000 0,245
2016 3.870.319.000.000 15.361.894.000.000 0,252
12 JPFA 2012 1.074.577.000.000 17.832.702.000.000 0,060
2013 640.637.000.000 21.412.085.000.000 0,030
2014 384.846.000.000 24.458.880.000.000 0,016
2015 524.484.000.000 25.022.913.000.000 0,021
2016 2.171.608.000.000 27.063.310.000.000 0,080
13 KDSI 2012 36.837.060.793 1.301.332.627.213 0,028
2013 36.002.772.194 1.386.314.584.485 0,026
2014 44.489.139.365 1.626.232.662.544 0,027
2015 114.710.563.293 1.713.946.192.967 0,067
2016 47.127.349.067 1.995.337.146.834 0,024
14 LION 2012 85.373.721.654 333.921.950.207 0,256
2013 64.761.350.816 333.674.349.966 0,194
2014 49.001.630.102 377.622.622.150 0,130
2015 46.018.637.487 389.251.192.409 0,118
2016 42.345.417.055 379.137.149.036 0,112
15 LMSH 2012 41.282.515.026 223.079.062.667 0,185
2013 14.382.899.194 256.210.760.822 0,056
PENGARUH PROFITABILITAS…… RESTI PANGESTIKA, FAKULTAS EKONOMI DAN BISNIS UMP 2018
92
2014 7.403.115.436 249.072.012.369 0,030
2015 1.944.443.395 174.598.965.938 0,011
2016 6.252.814.811 157.855.084.036 0,040
16 PICO 2012 11.137.571.657 593.266.859.163 0,019
2013 15.439.372.429 684.448.835.916 0,023
2014 16.154.000.000 694.332.000.000 0,023
2015 14.975.406.018 699.310.599.565 0,021
2016 13.753.451.941 706.730.705.044 0,019
17 SMGR 2012 4.926.639.847.000 19.598.247.884.000 0,251
2013 5.354.298.251.000 24.501.240.780.000 0,219
2014 5.573.577.279.000 26.987.035.135.000 0,207
2015 4.525.441.038.000 26.948.004.471.000 0,168
2016 4.535.036.823.000 26.134.306.138.000 0,174
18 SRSN 2012 16.956.040.000 384.145.338.000 0,044
2013 15.994.295.000 329.315.526.000 0,049
2014 14.566.260.000 472.834.591.000 0,031
2015 15.504.788.000 531.573.325.000 0,029
2016 11.056.051.000 500.539.668.000 0,022
19 TOTO 2012 235.945.643.357 1.576.763.006.759 0,150
2013 236.557.513.162 1.711.306.783.682 0,138
2014 293.803.908.949 2.053.630.374.083 0,143
2015 285.236.780.659 2.278.673.871.193 0,125
2016 168.564.583.718 2.069.017.634.710 0,081
PENGARUH PROFITABILITAS…… RESTI PANGESTIKA, FAKULTAS EKONOMI DAN BISNIS UMP 2018
93
Lampiran 10. Data Input ke SPSS
Perhitungan Input SPSS
No Kode Tahun Variabel Y X1 X2 X3 X4
1 AKPI 2012 1 0,018 1,034 0,581 0,021
2013 1 0,017 1,025 0,482 0,021
2014 1 0,016 1,150 0,490 0,018
2015 1 0,010 1,603 0,483 0,014
2016 1 0,020 1,336 0,492 0,026
2 ALDO 2012 0 0,066 0,961 2,741 0,044
2013 0 0,075 1,155 2,595 0,057
2014 0 0,059 1,238 2,536 0,043
2015 0 0,066 1,146 2,374 0,045
2016 0 0,062 1,044 1,643 0,038
3 AMFG 2012 1 0,111 0,268 1,466 0,121
2013 1 0,096 0,282 1,100 0,105
2014 1 0,117 0,187 0,892 0,125
2015 1 0,080 0,260 0,838 0,093
2016 1 0,047 0,529 0,808 0,070
4 ARNA 2012 1 0,169 0,550 4,977 0,142
2013 1 0,209 0,477 7,834 0,168
2014 1 0,208 0,380 7,002 0,163
2015 1 0,050 0,599 4,103 0,055
2016 1 0,059 0,628 4,027 0,060
5 BUDI 2012 0 0,002 1,692 0,547 0,002
2013 0 0,018 1,692 0,505 0,017
2014 0 0,012 1,712 0,480 0,012
2015 0 0,006 1,955 0,256 0,009
2016 0 0,013 1,517 0,336 0,016
6 CPIN 2012 1 0,217 0,510 7,320 0,126
2013 1 0,161 0,580 5,562 0,099
2014 1 0,084 0,906 5,664 0,060
2015 1 0,074 0,965 3,394 0,061
2016 1 0,092 0,710 3,579 0,058
7 DPNS 2012 0 0,112 0,186 0,819 0,140
2013 0 0,261 0,147 0,697 0,509
2014 0 0,054 0,139 0,495 0,109
2015 0 0,036 0,138 0,531 0,083
PENGARUH PROFITABILITAS…… RESTI PANGESTIKA, FAKULTAS EKONOMI DAN BISNIS UMP 2018
94
2016 0 0,034 0,125 0,503 0,086
8 IGAR 2012 1 0,088 0,431 2,416 0,049
2013 1 0,111 0,394 1,270 0,054
2014 1 0,157 0,328 1,162 0,074
2015 1 0,134 0,237 0,701 0,076
2016 1 0,158 0,176 1,353 0,087
9 INAI 2012 0 0,038 3,738 0,552 0,040
2013 0 0,007 5,063 0,752 0,008
2014 0 0,025 5,152 0,760 0,024
2015 0 0,022 4,547 0,535 0,021
2016 0 0,027 4,190 0,792 0,028
10 INCI 2012 0 0,034 0,143 0,383 0,069
2013 0 0,076 0,080 0,345 0,127
2014 0 0,075 0,079 0,314 0,100
2015 0 0,100 0,101 0,358 0,124
2016 0 0,037 0,109 0,228 0,057
11 INTP 2012 1 0,209 0,172 4,256 0,275
2013 1 0,188 0,158 3,204 0,268
2014 1 0,183 0,165 3,700 0,264
2015 1 0,158 0,158 3,444 0,245
2016 1 0,128 0,153 2,169 0,252
12 JPFA 2012 0 0,098 1,301 2,725 0,060
2013 0 0,043 1,844 2,475 0,030
2014 0 0,024 1,974 1,911 0,016
2015 0 0,031 1,809 1,106 0,021
2016 0 0,113 1,054 1,768 0,080
13 KDSI 2012 0 0,065 0,806 0,634 0,028
2013 0 0,042 1,415 0,397 0,026
2014 0 0,047 1,401 0,372 0,027
2015 0 0,097 2,106 0,204 0,067
2016 0 0,041 1,721 0,338 0,024
14 LION 2012 1 0,197 0,166 1,455 0,256
2013 1 0,130 0,199 1,501 0,194
2014 1 0,082 0,352 1,090 0,130
2015 1 0,072 0,406 1,201 0,118
2016 1 0,062 0,457 1,160 0,112
15 LMSH 2012 1 0,321 0,318 1,034 0,185
2013 1 0,102 0,283 0,695 0,056
2014 1 0,053 0,207 0,534 0,030
PENGARUH PROFITABILITAS…… RESTI PANGESTIKA, FAKULTAS EKONOMI DAN BISNIS UMP 2018
95
2015 1 0,015 0,190 0,491 0,011
2016 1 0,038 0,388 0,483 0,040
16 PICO 2012 0 0,019 1,986 0,742 0,019
2013 0 0,025 1,890 0,410 0,023
2014 0 0,026 0,631 0,145 0,023
2015 0 0,025 1,452 0,294 0,021
2016 0 0,022 1,402 0,475 0,019
17 SMGR 2012 1 0,185 0,463 5,176 0,251
2013 1 0,174 0,412 3,849 0,219
2014 1 0,162 0,372 3,843 0,207
2015 1 0,119 0,390 2,464 0,168
2016 1 0,103 0,447 1,780 0,174
18 SRSN 2012 1 0,042 0,494 1,118 0,044
2013 1 0,038 0,338 0,957 0,049
2014 1 0,031 0,409 0,915 0,031
2015 1 0,027 0,688 0,885 0,029
2016 1 0,015 0,784 0,749 0,022
19 TOTO 2012 1 0,152 0,695 3,668 0,150
2013 1 0,135 0,686 3,683 0,138
2014 1 0,145 0,647 3,199 0,143
2015 1 0,117 0,636 4,809 0,125
2016 1 0,065 0,694 3,373 0,081
PENGARUH PROFITABILITAS…… RESTI PANGESTIKA, FAKULTAS EKONOMI DAN BISNIS UMP 2018
96
Lampiran 11. Data Output SPSS
Descriptive Statistics
N Minimum Maximum Mean Std. Deviation
Y 95 0 1 ,58 ,496
X1 95 ,002 ,321 ,08406 ,065607
X2 95 ,079 5,152 ,92961 1,030362
X3 95 ,145 7,834 1,79952 1,752563
X4 95 ,002 ,509 ,08953 ,083670
Valid N (listwise) 95
Block 0: Beginning Block
Iteration Historya,b,c
Iteration -2 Log likelihood
Coefficients
Constant
Step 0 1 129,320 ,316
2 129,320 ,318
3 129,320 ,318
a. Constant is included in the model.
b. Initial -2 Log Likelihood: 129,320
c. Estimation terminated at iteration number 3 because
parameter estimates changed by less than ,001.
PENGARUH PROFITABILITAS…… RESTI PANGESTIKA, FAKULTAS EKONOMI DAN BISNIS UMP 2018
97
Block 1: Method = Enter
Iteration Historya,b,c,d
Iteration -2 Log likelihood
Coefficients
Constant X1 X2 X3 X4
Step 1 1 89,902 ,240 5,014 -,773 ,335 -2,572
2 80,317 ,665 7,014 -1,562 ,605 -6,419
3 78,047 1,037 6,912 -2,219 ,803 -8,564
4 77,910 1,118 6,826 -2,416 ,875 -9,191
5 77,909 1,124 6,827 -2,432 ,882 -9,251
6 77,909 1,124 6,827 -2,432 ,882 -9,251
a. Method: Enter
b. Constant is included in the model.
c. Initial -2 Log Likelihood: 129,320
d. Estimation terminated at iteration number 6 because parameter estimates changed by less than ,001.
Hosmer and Lemeshow Test
Step Chi-square Df Sig.
1 12,553 8 ,128
Model Summary
Step -2 Log likelihood
Cox & Snell R
Square
Nagelkerke R
Square
1 77,909a ,418 ,562
a. Estimation terminated at iteration number 6 because parameter
estimates changed by less than ,001.
Classification Tablea
Observed
Predicted Y
Percentage
Correct
Bukan Perata
Laba Perata Laba
Step 1 Y Bukan Perata
Laba 24 16 60,0
Perata Laba 6 49 89,1
Overall Percentage 76,8
PENGARUH PROFITABILITAS…… RESTI PANGESTIKA, FAKULTAS EKONOMI DAN BISNIS UMP 2018
98
a. The cut value is ,500
Variables in the Equation
B S.E. Wald df Sig. Exp(B)
95% C.I.for EXP(B)
Lower Upper
Step 1a X1 6,827 9,109 ,562 1 ,454 922,256 ,000
52342656116
,019
X2 -2,432 ,686 12,570 1 ,000 ,088 ,023 ,337
X3 ,882 ,316 7,785 1 ,005 2,415 1,300 4,487
X4 -9,251 6,547 1,997 1 ,158 ,000 ,000 35,896
Constant 1,124 ,755 2,215 1 ,137 3,076
a. Variable(s) entered on step 1: X1, X2, X3, X4.
PENGARUH PROFITABILITAS…… RESTI PANGESTIKA, FAKULTAS EKONOMI DAN BISNIS UMP 2018