Lampiran 1. Hasil Uji Normalitas Total Assets
Case Processing Summary
24 100,0% 0 ,0% 24 100,0%24 100,0% 0 ,0% 24 100,0%
Kelompok Perusahaansplitnon split
Total AssetsN Percent N Percent N Percent
Valid Missing TotalCases
Descriptives
1109397 453488,6171284,8
2047510
691650,7424250,54,9E+122221631134848,0
1063768010502832668562,3
3,861 ,47215,972 ,918
1121763 446847,5197388,1
2046137
714472,1434843,54,8E+122189097130103,0
1041978510289682747213,3
3,777 ,47215,310 ,918
MeanLower BoundUpper Bound
95% ConfidenceInterval for Mean
5% Trimmed MeanMedianVarianceStd. DeviationMinimumMaximumRangeInterquartile RangeSkewnessKurtosisMean
Lower BoundUpper Bound
95% ConfidenceInterval for Mean
5% Trimmed MeanMedianVarianceStd. DeviationMinimumMaximumRangeInterquartile RangeSkewnessKurtosis
Kelompok Perusahaansplit
non split
Total AssetsStatistic Std. Error
Tests of Normality Kolmogorov-Smirnov
Kelompok Perusahaan Statistic df Sig.
split ,365 24 ,000 Total Assets
non split ,362 24 ,000
Gambar Normal Probability Plots
Normal Q-Q Plot of Total Assets
For KELMPK= split
Observed Value
12000000
10000000
8000000
6000000
4000000
2000000
0
-2000000
-4000000
Exp
ecte
d N
orm
al
2,0
1,5
1,0
,5
0,0
-,5
-1,0
-1,5
-2,0
Normal Q-Q Plot of Total Assets
For KELMPK= non split
Observed Value
12000000
10000000
8000000
6000000
4000000
2000000
0
-2000000
-4000000
Exp
ecte
d N
orm
al
2,0
1,5
1,0
,5
0,0
-,5
-1,0
-1,5
-2,0
Lampiran 2. Hasil Uji Normalitas Total Assets (ln)
Case Processing Summary
24 100,0% 0 ,0% 24 100,0%24 100,0% 0 ,0% 24 100,0%
kelompok perusahaansplitnon split
TALNN Percent N Percent N Percent
Valid Missing TotalCases
Descriptives
13,102888 ,229299412,628546
13,577229
13,01161912,956350
1,2621,1233329
11,811916,1799
4,36801,518000
1,098 ,4721,190 ,918
13,119600 ,231419712,640872
13,598328
13,03269412,981150
1,2851,1337205
11,776016,1592
4,38321,622675
1,025 ,472,940 ,918
MeanLower BoundUpper Bound
95% ConfidenceInterval for Mean
5% Trimmed MeanMedianVarianceStd. DeviationMinimumMaximumRangeInterquartile RangeSkewnessKurtosisMean
Lower BoundUpper Bound
95% ConfidenceInterval for Mean
5% Trimmed MeanMedianVarianceStd. DeviationMinimumMaximumRangeInterquartile RangeSkewnessKurtosis
kelompok perusahaansplit
non split
TALNStatistic Std. Error
Tests of Normality
Kolmogorov-Smirnov
Kelompok Perusahaan Statistic df Sig.
split ,125 24 ,200 TALN
non split ,136 24 ,200
TALN: Total assets (ln)
Gambar Normal Probability Plots
Normal Q-Q Plot of TALN
For KELOMPOK= split
Observed Value
17161514131211
Exp
ecte
d N
orm
al2,0
1,5
1,0
,5
0,0
-,5
-1,0
-1,5
-2,0
Normal Q-Q Plot of TALN
For KELOMPOK= non split
Observed Value
17161514131211
Exp
ecte
d N
orm
al
2,0
1,5
1,0
,5
0,0
-,5
-1,0
-1,5
-2,0
Lampiran 3. Hasil Uji Beda Independent Sampel T-test Total Assets
(ln)
Group Statistics
24 13,102888 1,1233329 ,229299424 13,119600 1,1337205 ,2314197
kelompok perusahaansplitnon split
TALNN Mean Std. Deviation
Std. ErrorMean
Independent Samples Test
,007 ,932 -,051 46 ,959 -,016713 ,3257811 -,6724758 ,6390508
-,051 45,996 ,959 -,016713 ,3257811 -,6724773 ,6390523
Equal variancesassumedEqual variancesnot assumed
TALNF Sig.
Levene's Test forEquality of Variances
t df Sig. (2-tailed)Mean
DifferenceStd. ErrorDifference Lower Upper
95% ConfidenceInterval of the
Difference
t-test for Equality of Means
Lampiran 4. Hasil Uji Normalitas ROI
Case Processing Summary
24 100,0% 0 ,0% 24 100,0%24 100,0% 0 ,0% 24 100,0%
kelompok perusahaansplitnon split
ROIN Percent N Percent N Percent
Valid Missing TotalCases
Descriptives
8,325833 1,30149385,633488
11,018178
7,9659268,335000
40,6536,3759916
-4,290029,350033,6400
6,6925001,127 ,4724,598 ,918
,084167 2,5854465-5,264237
5,432570
-,0256481,870000160,429
12,66605-24,730028,470053,2000
17,307500-,146 ,472,115 ,918
MeanLower BoundUpper Bound
95% ConfidenceInterval for Mean
5% Trimmed MeanMedianVarianceStd. DeviationMinimumMaximumRangeInterquartile RangeSkewnessKurtosisMean
Lower BoundUpper Bound
95% ConfidenceInterval for Mean
5% Trimmed MeanMedianVarianceStd. DeviationMinimumMaximumRangeInterquartile RangeSkewnessKurtosis
kelompok perusahaansplit
non split
ROIStatistic Std. Error
Tests of Normality
Kolmogorov-Smirnov
Kelompok Perusahaan Statistic df Sig.
split ,165 24 ,091 ROI
non split ,109 24 ,200
Gambar Normal Probability Plots
Normal Q-Q Plot of ROI
For KELMPK= split
Observed Value
3020100-10
Exp
ecte
d N
orm
al
2,0
1,5
1,0
,5
0,0
-,5
-1,0
-1,5
-2,0
Normal Q-Q Plot of ROI
For KELMPK= non split
Observed Value
3020100-10-20-30
Exp
ecte
d N
orm
al
2,0
1,5
1,0
,5
0,0
-,5
-1,0
-1,5
-2,0
Lampiran 5. Hasil Uji Normalitas EPS
Case Processing Summary
24 100,0% 0 ,0% 24 100,0%24 100,0% 0 ,0% 24 100,0%
kelompok perusahaansplitnon split
EPSN Percent N Percent N Percent
Valid Missing TotalCases
Descriptives
172,2494 53,9281460,690550
283,8083
153,175332,50000069797,875264,1929-153,000827,0000980,0000313,5000
1,338 ,472,784 ,918
-27,6681 63,97119-160,003
104,6664
-29,96462,554000
98215,509313,3935-870,000871,00001741,000190,5000
,077 ,4723,907 ,918
MeanLower BoundUpper Bound
95% ConfidenceInterval for Mean
5% Trimmed MeanMedianVarianceStd. DeviationMinimumMaximumRangeInterquartile RangeSkewnessKurtosisMean
Lower BoundUpper Bound
95% ConfidenceInterval for Mean
5% Trimmed MeanMedianVarianceStd. DeviationMinimumMaximumRangeInterquartile RangeSkewnessKurtosis
kelompok perusahaansplit
non split
EPSStatistic Std. Error
Tests of Normality
Kolmogorov-Smirnov
Kelompok Perusahaan Statistic df Sig.
split ,320 24 ,000 EPS
non split ,188 24 ,028
Gambar Normal Probability Plots
Normal Q-Q Plot of EPS
For KELOMPOK= split
Observed Value
10008006004002000-200-400
Exp
ecte
d N
orm
al
2,0
1,5
1,0
,5
0,0
-,5
-1,0
-1,5
-2,0
Normal Q-Q Plot of EPS
For KELOMPOK= non split
Observed Value
10000-1000
Exp
ecte
d N
orm
al
2,0
1,5
1,0
,5
0,0
-,5
-1,0
-1,5
-2,0
Lampiran 6. Uji Normalitas PER
Case Processing Summary
24 100,0% 0 ,0% 24 100,0%24 100,0% 0 ,0% 24 100,0%
kelompok perusahaansplitnon split
PERN Percent N Percent N Percent
Valid Missing TotalCases
Descriptives
91,552083 59,27306-31,0636
214,1678
35,22694417,70000084319,109290,3775-32,95001440,9901473,940
51,7425004,741 ,472
22,908 ,918-9,052917 10,85284-31,5037
13,397895
1,1712041,4900002826,82053,16785-256,39013,9000
270,290010,900000
-4,755 ,47223,018 ,918
MeanLower BoundUpper Bound
95% ConfidenceInterval for Mean
5% Trimmed MeanMedianVarianceStd. DeviationMinimumMaximumRangeInterquartile RangeSkewnessKurtosisMean
Lower BoundUpper Bound
95% ConfidenceInterval for Mean
5% Trimmed MeanMedianVarianceStd. DeviationMinimumMaximumRangeInterquartile RangeSkewnessKurtosis
kelompok perusahaansplit
non split
PERStatistic Std. Error
Tests of Normality
Kolmogorov-Smirnov
Kelompok Perusahaan Statistic df Sig.
split ,388 24 ,000 PER
non split ,422 24 ,000
Gambar Normal Probability Plots
Normal Q-Q Plot of PER
For KEMPK= split
Observed Value
200010000-1000
Exp
ecte
d N
orm
al
2,0
1,5
1,0
,5
0,0
-,5
-1,0
-1,5
-2,0
Normal Q-Q Plot of PER
For KEMPK= non split
Observed Value
1000-100-200-300
Exp
ecte
d N
orm
al
2,0
1,5
1,0
,5
0,0
-,5
-1,0
-1,5
-2,0
Lampiran 7. Uji Normalitas PBV
Case Processing Summary
24 100,0% 0 ,0% 24 100,0%24 100,0% 0 ,0% 24 100,0%
kelompok perusahaansplitnon split
PBVN Percent N Percent N Percent
Valid Missing TotalCases
Descriptives
5,752917 1,22829043,212004
8,293829
5,0637045,420000
36,2096,0173694
-,270025,420025,6900
6,2500001,822 ,4724,139 ,918
1,418333 ,9196377-,484082
3,320749
,898241,73500020,298
4,5052864-6,510020,630027,1400
2,2200003,401 ,472
15,792 ,918
MeanLower BoundUpper Bound
95% ConfidenceInterval for Mean
5% Trimmed MeanMedianVarianceStd. DeviationMinimumMaximumRangeInterquartile RangeSkewnessKurtosisMean
Lower BoundUpper Bound
95% ConfidenceInterval for Mean
5% Trimmed MeanMedianVarianceStd. DeviationMinimumMaximumRangeInterquartile RangeSkewnessKurtosis
kelompok perusahaansplit
non split
PBVStatistic Std. Error
Tests of Normality
Kolmogorov-Smirnov
Kelompok Perusahaan Statistic df Sig.
split ,177 24 ,050 PBV
non split ,303 24 ,000
Gambar Normal Probability Plots
Normal Q-Q Plot of PBV
For KELMPK= split
Observed Value
3020100-10
Exp
ecte
d N
orm
al
2,0
1,5
1,0
,5
0,0
-,5
-1,0
-1,5
-2,0
Normal Q-Q Plot of PBV
For KELMPK= non split
Observed Value
3020100-10
Exp
ecte
d N
orm
al
2,0
1,5
1,0
,5
0,0
-,5
-1,0
-1,5
-2,0
Lampiran 8 Uji Normalitas EPS(ln),PER (ln), PBV (ln)
Case Processing Summary
24 100,0% 0 ,0% 24 100,0%24 100,0% 0 ,0% 24 100,0%24 100,0% 0 ,0% 24 100,0%24 100,0% 0 ,0% 24 100,0%24 100,0% 0 ,0% 24 100,0%24 100,0% 0 ,0% 24 100,0%
kelompok perusahaansplitnon splitsplitnon splitsplitnon split
EPS
PER
PBV
N Percent N Percent N PercentValid Missing Total
Cases
Descriptives
2,702862 ,44062731,791355
3,614370
2,7848272,871300
4,6602,1586242
-3,49497,2730
10,76792,659825
-,766 ,4722,110 ,918
,295017 ,4201474-,574124
1,164158
,463005,848050
4,2372,0582935
-5,54662,63188,1784
3,292125-1,135 ,4721,203 ,918
MeanLower BoundUpper Bound
95% ConfidenceInterval for Mean
5% Trimmed MeanMedianVarianceStd. DeviationMinimumMaximumRangeInterquartile RangeSkewnessKurtosisMean
Lower BoundUpper Bound
95% ConfidenceInterval for Mean
5% Trimmed MeanMedianVarianceStd. DeviationMinimumMaximumRangeInterquartile RangeSkewnessKurtosis
kelompok perusahaansplit
non split
PERStatistic Std. Error
Descriptives
1,244662 ,2399012,748389
1,740936
1,2605001,689800
1,3811,1752713
-,96753,23554,2030
1,771100-,451 ,472-,712 ,918
,359033 ,2300685-,116900
,834966
,337682,425550
1,2701,1271007
-1,87333,02674,9000
1,292725,193 ,472,669 ,918
MeanLower BoundUpper Bound
95% ConfidenceInterval for Mean
5% Trimmed MeanMedianVarianceStd. DeviationMinimumMaximumRangeInterquartile RangeSkewnessKurtosisMean
Lower BoundUpper Bound
95% ConfidenceInterval for Mean
5% Trimmed MeanMedianVarianceStd. DeviationMinimumMaximumRangeInterquartile RangeSkewnessKurtosis
kelompok perusahaansplit
non split
PBVStatistic Std. Error
Tests of Normality
Kolmogorov-Smirnov
Kelompok Perusahaan Statistic df Sig.
split ,172 24 ,065 EPS (ln)
non split ,170 24 ,070
Kolmogorov-Smirnov
Kelompok Perusahaan Statistic df Sig.
split ,126 24 ,200 PER (ln)
non split ,144 24 ,200
Kolmogorov-Smirnov
Kelompok Perusahaan Statistic df Sig.
split ,188 24 ,027 PBV(ln)
non split ,098 24 ,200
Gambar Normal Probability Plots
Normal Q-Q Plot of EPS
For KELOMPOK= split
Observed Value
1086420-2-4-6
Exp
ecte
d N
orm
al
2,0
1,5
1,0
,5
0,0
-,5
-1,0
-1,5
-2,0
Normal Q-Q Plot of EPS
For KELOMPOK= non split
Observed Value
100-10
Exp
ecte
d N
orm
al
2,0
1,5
1,0
,5
0,0
-,5
-1,0
-1,5
-2,0
Normal Q-Q Plot of PER
For KELOMPOK= split
Observed Value
86420-2-4
Exp
ecte
d N
orm
al
2,0
1,5
1,0
,5
0,0
-,5
-1,0
-1,5
-2,0
Normal Q-Q Plot of PER
For KELOMPOK= non split
Observed Value
420-2-4-6
Exp
ecte
d N
orm
al
2,0
1,5
1,0
,5
0,0
-,5
-1,0
-1,5
-2,0
Normal Q-Q Plot of PBV
For KELOMPOK= split
Observed Value
43210-1-2
Exp
ecte
d N
orm
al
2,0
1,5
1,0
,5
0,0
-,5
-1,0
-1,5
-2,0
Normal Q-Q Plot of PBV
For KELOMPOK= non split
Observed Value
43210-1-2
Exp
ecte
d N
orm
al
2,0
1,5
1,0
,5
0,0
-,5
-1,0
-1,5
-2,0
Lampiran 9. Hasil Uji Beda Independent Sampel T-test
ROI
Group Statistics
24 8,3258 6,37599 1,3014924 ,0842 12,66605 2,58545
jenis perusahaansplitnon split
ROIN Mean Std. Deviation
Std. ErrorMean
Independent Samples Test
9,091 ,004 2,847 46 ,007 8,2417 2,89455 2,41524 14,06809
2,847 33,953 ,007 8,2417 2,89455 2,35893 14,12440
Equal variancesassumedEqual variancesnot assumed
ROIF Sig.
Levene's Test forEquality of Variances
t df Sig. (2-tailed)Mean
DifferenceStd. ErrorDifference Lower Upper
95% ConfidenceInterval of the
Difference
t-test for Equality of Means
Lampiran 10. Hasil Uji Beda Independent Sampel T-test EPS(ln), PER(ln), PBV(ln)
Group Statistics
24 3,417629 2,7605501 ,563494924 ,016500 4,5789380 ,934671824 2,702863 2,1586242 ,440627324 ,295017 2,0582935 ,420147424 1,244662 1,1752713 ,239901224 ,359033 1,1271007 ,2300685
kelompok perusahaansplitnon splitsplitnon splitsplitnon split
EPS
PER
PBV
N Mean Std. DeviationStd. Error
Mean
Independent Samples Test
15,123 ,000 3,116 46 ,003 3,401129 1,0913927 1,2042697 5,5979887
3,116 37,768 ,003 3,401129 1,0913927 1,1912751 5,6109832
,009 ,926 3,955 46 ,000 2,407846 ,6088319 1,1823308 3,6333609
3,955 45,896 ,000 2,407846 ,6088319 1,1822560 3,6334357
,643 ,427 2,664 46 ,011 ,885629 ,3323915 ,2165598 1,5546985
2,664 45,920 ,011 ,885629 ,3323915 ,2165282 1,5547301
Equal variancesassumedEqual variancesnot assumedEqual variancesassumedEqual variancesnot assumedEqual variancesassumedEqual variancesnot assumed
EPS
PER
PBV
F Sig.
Levene's Test forEquality of Variances
t df Sig. (2-tailed)Mean
DifferenceStd. ErrorDifference Lower Upper
95% ConfidenceInterval of the
Difference
t-test for Equality of Means
Lampiran 11. Hasil Uji beda Mann-Whitney PBV(ln)
Ranks
24 29,52 708,5024 19,48 467,5048
kelompok perusahaansplitnon splitTotal
PBVN Mean Rank Sum of Ranks
Test Statisticsa
167,500467,500
-2,485,013
Mann-Whitney UWilcoxon WZAsymp. Sig. (2-tailed)
PBV
Grouping Variable: kelompok perusahaana.
Lampiran 12. Nama-Nama Perusahaan Sampel dan Data
Awal
NAMA PERUSAHAAN MANUFACTURING THN SS
THN DATA
TOTAL ASSET ROI EPS PER PBV
Melakukan stock split fast food indonesia 2000 1999 134848 9.08 274 34.63 6.86 indofood sukses makmur 2000 1999 10637680 13.12 762 11.48 6.66 siantar TOP 2001 2000 340257 10.39 27 53.72 8.76 suba indah 2001 2000 598629 -0.66 -5 -32.95 0.38 tunas baru lampung 2001 2000 935029 0.19 1 1440.99 6.17 ultrajaya milk industry 2001 2000 707021 4.23 16 75.74 4.75 ever shine textile industry 2000 1999 723492 14.14 343 2.92 1.07 fortune mate indonesia 2002 2001 231590 3.18 23 33.72 1.21 pan brothers tex 2003 2002 140844 11.46 210 9.52 2.09 sarasa nugraha 2001 2000 175689 9.75 8 118.85 25.42
surya intrindo makmur 2001 2000 208206 7.56 16 142.85 17.34 tirta mahakam plywood industry 2000 1999 182177 3.99 47 24.69 1.65 asiaplast industries 2000 1999 175151 6.11 11 56.04 5.3 summiplast interbenua 2001 2000 204513 7.31 18 55.83 7.52 trias sentosa 2000 1999 1463000 9.96 506 1.68 0.87 voksel elektric 2002 2001 448647 -4.29 -153 -1.31 -0.27 astra graphia 2000 1999 875008 5.74 38 18.87 5.58 andhi chandra automotive products 2002 2001 137165 11.38 19 96.61 12.39 hexindo adiperkasa 2002 2001 569402 7.59 515 1.36 0.38 intraco penta 2000 1999 399854 11.06 508 3.15 1.38 tunas ridean 2001 2000 800269 11.86 68 16.53 5.54 united tractors 2000 1999 4429615 10.31 827 8.34 6.74 mustika ratu 2003 2002 291549 7.01 48 7.53 0.64 unilever indonesia 2000 1999 1815904 29.35 6.986 16.46 9.64 Tidak melakukan stock split multi prima sejahtera 2000 1999 130103 6.38 391 4.48 0.72 polysindo eka perkasa 2000 1999 10419785 -20.26 -480 -0.88 -0.52 ricky putra globalindo 2001 2000 339610 -10.55 -124 -2.73 1.71 davomas abadi 2001 2000 599441 -24.73 -870 -0.33 -0.73 panasia filament inti 2001 2000 949740 -9.88 -375 -1.07 1.18 karwell indonesia 2001 2000 725625 -3.49 -43 -13.91 2.12 sunson textile manufacture 2000 1999 963130 5.81 48 12.47 1.8 sepatu bata 2002 2001 222913 28.47 4.882 2.87 1.28 multi agro persada 2003 2002 144680 8.35 2.15 1.62 0.21 arwana citramulia 2001 2000 177419 2.31 14 8.77 0.84 kedaung indah can 2001 2000 211192 8.18 125 3.36 0.47 asia intiselera 2000 1999 177122 -6.99 -92 -4.36 -6.51 sekar laut 2000 1999 177511 -2.39 -56 -9.81 -0.24 alakasa industrindo 2001 2000 203560 -21.34 -2.025 -0.21 -0.09 sierad produce 2000 1999 1498795 8.06 165 1.36 -0.33 eratex djaja limited 2002 2001 458983 1.43 67 6.28 0.59 budi acid jaya 2000 1999 875726 9.26 77 8.74 2.72 pioneerindo gourmet international 2002 2001 134791 15.51 95 1.9 2.45 Miwon Indonesia 2002 2001 573166 -2.74 -185 -5 -0.81 multi bintang indonesia 2000 1999 410704 15.17 2.958 13.52 3.4 BAT indonesia 2001 2000 812466 7.07 871 13.9 2.09 texmaco perkasa enginering 2000 1999 4564296 -14.78 -330 -9.02 20.63 cahaya kalbar 2003 2002 300442 3.25 33 7.17 0.31 sumalindo lestari jaya 2000 1999 1851102 -0.08 -3 -256.39 0.75