DAFTAR PUSTAKA International Journal of Smallrepository.ump.ac.id/7412/7/RESTI PANGESTIKA .......

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63 DAFTAR PUSTAKA Alexandry, Moh. Benny and Winny Karina Anjani.2014.Income Smoothing: Impact Factors, Evidence in Indonsia. International Journal of Small Business and Entrepreneurshi Research Vol.3 No.1, pp 21-27. BS, Dominicus Djoko dan Gregorius Paulus Tahu.2017. Pengaruh Ukuran Perusahaan, Leverage, Roa, dan Net Profit Margin Terhadap Praktik Perataan Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2014. Vol. 12 No.1 28 Februari 2017. Dewi, Made Yustiari dan I Ketut Sujana.2014. Pengaruh Ukuran Perusahaan dan Profitabilitas pada Praktik Perataan Laba dengan Jenis Industri sebagai Variabel Pemoderasi di Bursa Efek Indonesia. E-Journal Akuntansi Universitas Udayana 8.2, hal 170 184. Fatmawati dan Atik Djajanti.2015. Pengaruh Ukuran Perusahaan, Profitabilitas, dan Financial Leverege terhadap Praktik Perataan Laba pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia.Kelola Vol.2 No.3 edisi September 2015. Ghozali, Imam. 2016. Aplikasi Analisis Multivariate dengan Program IBM SPSS 23 Update PLS Regresi. Semarang: Badan Peneliti Universitas Diponegoro. Haini, Siti Nur dan Prita Andini.2014. Pengaruh Return On Asset (ROA), Dividend Payout Ratio (DPR), Debt to Equity Ratio, dan Kepemilikan Institusional terhadap Praktik Perataan laba.Jurnal Akuntansi dan Keuangan Vol.3 No.1 April 2014. Hanafi, Mamduh M.2015. Manajemen Keuangan.Yogyakart:BPFEYogyakarta. Hery.2015. Analisis Kinerja Keuangan.Jakarta:Gramedia. Husaini dan Sayunita.2016.Determinant of Income Smoothing at manufacturing Firms Listed On Indonesia Stock Exchange. International Journal of Business and Management Invention Volume 5 Issue 9,pp 01-04. Josep, Wilton Hendro, Moh Dzulkirom AR dan Devi Farah Azizah.2016. Pengaruh Ukuran Perusahaan, Return On Asset dan Net Profit Margin Terhadap Perataan Laba (Income Smoothing). Jurnal Administrasi Bisnis (JAB) Vol.33 No.2 April 2016. N., Widana I Nyoman Ari dan Gerianta Wirawan Yasa.2013.Perataan Laba Serta Faktor-Faktor yang Mempengaruhinya di Bursa Efek Indonesia. E- Jurnal Akuntansi Universitas Udayana 3.2, hal 297-317. PENGARUH PROFITABILITAS…… RESTI PANGESTIKA, FAKULTAS EKONOMI DAN BISNIS UMP 2018

Transcript of DAFTAR PUSTAKA International Journal of Smallrepository.ump.ac.id/7412/7/RESTI PANGESTIKA .......

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DAFTAR PUSTAKA

Alexandry, Moh. Benny and Winny Karina Anjani.2014.Income Smoothing:

Impact Factors, Evidence in Indonsia. International Journal of Small

Business and Entrepreneurshi Research Vol.3 No.1, pp 21-27.

BS, Dominicus Djoko dan Gregorius Paulus Tahu.2017. Pengaruh Ukuran

Perusahaan, Leverage, Roa, dan Net Profit Margin Terhadap Praktik

Perataan Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa

Efek Indonesia Periode 2012-2014. Vol. 12 No.1 28 Februari 2017.

Dewi, Made Yustiari dan I Ketut Sujana.2014. Pengaruh Ukuran Perusahaan dan

Profitabilitas pada Praktik Perataan Laba dengan Jenis Industri sebagai

Variabel Pemoderasi di Bursa Efek Indonesia. E-Journal Akuntansi

Universitas Udayana 8.2, hal 170 – 184.

Fatmawati dan Atik Djajanti.2015. Pengaruh Ukuran Perusahaan, Profitabilitas,

dan Financial Leverege terhadap Praktik Perataan Laba pada

Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia.Kelola

Vol.2 No.3 edisi September 2015.

Ghozali, Imam. 2016. Aplikasi Analisis Multivariate dengan Program IBM SPSS

23 Update PLS Regresi. Semarang: Badan Peneliti Universitas

Diponegoro.

Haini, Siti Nur dan Prita Andini.2014. Pengaruh Return On Asset (ROA),

Dividend Payout Ratio (DPR), Debt to Equity Ratio, dan Kepemilikan

Institusional terhadap Praktik Perataan laba.Jurnal Akuntansi dan

Keuangan Vol.3 No.1 April 2014.

Hanafi, Mamduh M.2015. Manajemen Keuangan.Yogyakart:BPFEYogyakarta.

Hery.2015. Analisis Kinerja Keuangan.Jakarta:Gramedia.

Husaini dan Sayunita.2016.Determinant of Income Smoothing at manufacturing

Firms Listed On Indonesia Stock Exchange. International Journal of

Business and Management Invention Volume 5 Issue 9,pp 01-04.

Josep, Wilton Hendro, Moh Dzulkirom AR dan Devi Farah Azizah.2016.

Pengaruh Ukuran Perusahaan, Return On Asset dan Net Profit Margin

Terhadap Perataan Laba (Income Smoothing). Jurnal Administrasi

Bisnis (JAB) Vol.33 No.2 April 2016.

N., Widana I Nyoman Ari dan Gerianta Wirawan Yasa.2013.Perataan Laba Serta

Faktor-Faktor yang Mempengaruhinya di Bursa Efek Indonesia. E-

Jurnal Akuntansi Universitas Udayana 3.2, hal 297-317.

PENGARUH PROFITABILITAS…… RESTI PANGESTIKA, FAKULTAS EKONOMI DAN BISNIS UMP 2018

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Najmudin.2011.Manajemen Keuangan dan Aktualisasi Syar’iyyah Modern.

Yogyakarta :Andi Offset

Peranasari, Ida Ayu Agung Istri dan Ida Bagus Dharmadiaksa. 2014. Perilaku

Income Smoothing, dan Faktor-Faktor yang Memengaruhinya. E-Jurnal

Akuntansi Universitas Udayana 8.1, hal 140-153.

Pratama, Dika Fajar. 2012 . Pengaruh Profitabilitas , ResikoKeuangan , Nilai

Perusahaan, Struktur Kepemilikan Dan Dividend, Payout Ratio

Terhadap Perataan Laba. Jurnal Akuntansi & Investasi Vol. 13 No. 1,

hal, 35-43.

Prayudi, Dimas dan Rochmawati Daud.2013. Pengaruh Profitabilitas, Risiko

Keuangan,Nilai Perusahaan dan Struktur Kepemilikan Terhadap Praktik

Perataan Laba (Income Smoothing) Pada Perusahaan Manufaktur Yang

Terdaftar Di Bursa Efek Indonesia 2010-2014.JEMASI Vol.9 No.2, hal

118-133.

Riahi, Ahmed dan Belkaoui.2006a.Teori Akuntansi.Buku Satu.Jakarta:Salemba

Empat.

Sartono,Agus.2010. Manajemen Keuangan Teori dan Aplikasi.Yogyakarta:BPFE

Yogyakarta.

Siregar,Syofian.2013.Metode Penelitian Kuantitati f. Jakarat:Prenadamedia.

Sulistyanto, Sri.2014.Manajemen Laba.Jakarta:Gramedia.

Suliyanto. 2011 .Ekonometrika Terapan:Teori dan Aplikasi dengan SPSS.

Yogyakarta:Andi Offset.

Suryandari, Ni Nyoman Ayu.2012.Analisis Faktor-Faktor yang Mempengaruhi

Income Smoothing.Media Komunikasi FIS Vol.11 No.1 April 2012:1-

15.

Suwardjono.2014. Teori Akuntansi. Yogyakarta: BPFE Yogyakarta.

Zuhriya, Syaidhatus dan Wahidahwati.2015. Perataan Laba dan Faktor-Faktor

yang Mempengaruhi Perusahaan Manufaktur di BEI. Jurnal Ilmu &

Riset Akuntansi Vol. 4 No. 7, hal 1-22.

www.bps.go.id

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www.sahamok.com

PENGARUH PROFITABILITAS…… RESTI PANGESTIKA, FAKULTAS EKONOMI DAN BISNIS UMP 2018

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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

PENGARUH PROFITABILITAS…… RESTI PANGESTIKA, FAKULTAS EKONOMI DAN BISNIS UMP 2018

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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

PENGARUH PROFITABILITAS…… RESTI PANGESTIKA, FAKULTAS EKONOMI DAN BISNIS UMP 2018

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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

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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.

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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

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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.

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