69
DAFTAR PUSTAKA
Abdul, Halim. 2013. Analisis Investasi. Edisi 2. Jakarta. Salaemba Empat. Azilia, Yocelyn dan Yulius Yogi Christiawan. (2012). Analisi Pengaruh Perubahan Arus Kas dan Laba Akuntansi terhadap Return Saham pada Perusahaan Berkapitalisasi besar. Jurnal Akuntansi dan Keuangan, Vol 14, No 2: 81-90. Fahmi, Irham. 2013. Analisis Laporan Keuangan. Bandung : Alfabeta. Raisa, Fitri. 2016. Pengaruh antara laba akuntansi dan total arus kas terhadap harga saham pada perusahaan sub sektor properti dan real estate. Jurnal JIBEKA Volume 10 Nomor 1. Sofyan, Syafri Harahap. 2011. Teori akuntansi. Edisi Revisi 2011. Jakarta: Rajawali Pers. Jogiyanto, Hartono. 2015. Teori Fortofolio dan Analisis Investasi. Yogyakarta : BPFE. Imam, Ghozali. 2011. Aplikasi Analisis Multivariate dengan program SPSS, Semarang. Badan Penerbit Universitas Diponegoro. Hans, Kartikahadi, Rosita, U.S., Merliyana, S., Sylvia, V. S., & Ersa, T. W. (2016). Akuntansi Keuangan Berdasarkan SAK Berbasis IFRS. Edisi Kedua. Salemba Empat. Jakarta. Widyanto, Faisal Latief. 2014. Pengaruh komponen arus kas, laba akuntansi, dan dividen yield terhadap return saham pada perusahaan manufaktur . UNDIP Semarang. Nazemi, R, Hamid, Abdoli, dan Reza. M. (2015). Hubungan Return Saham dengan Laba dan Arus Kas Sebelum dan Sesudah Penyajian Laporan Keuangan oleh Perusahaan Tercatat di Bursa Efek Teheran. Eropa Online Journal of Natural dan Ilmu Sosial 4.1 (s): 75-79. Neneng, Septriani dan Febri Rahmi. 2015. Effect of cash flow, accounting profit and investment risk against stock return in company incorporated. UIN Sultan Syarif Kasim Riau. Mohammad, Nuh. 2011. Accounting Principles. Jakarta: Lentera Ilmu Cendekia.
http://digilib.mercubuana.ac.id/
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Satria, Pratama dan Dinnul Alfian Akbar. 2014. Pengaruh laba akuntansi dan komponen arus kas terhadap return saham. STIEM MDP. Veithzal, Rivai, Basri. M., Andria, P. V., & Tatik M. (2013). Financial Institution Management (Manajemen Kelembagaan Keuangan). Jakarta: Rajawali Pers. Erly, Sherlita dan Novaria Oktaviani. 2016. Pengaruh laba kotor dan total arus kas terhadap return saham pada perusahaan industri barang dan konsumsi. Jurnal Ilmu dan Riset Akuntansi Volume 1 Nomor 1. Suad, Husnan. 2012. Keuangan Dasar-dasar Manajemen. Edisi Ke-6. UPP STIM YKPN. Denny, Susanto. 2013. Pengaruh perubahan dividen yield, price earning ratio dan retun on asset terhadap perubahan harga saham. Jurnal Akuntansi, Vol 1. Eduardus, Tandelilin. 2010. Fortofolio dan Investasi. Yogyakarta : Kanisus. Widya, Trisnawati dan wahidahwati. 2013. Pengaruh arus kas operasi, investasi dan pendanaan serta laba bersih terhadap return saham pada perusahaan manufaktur. Jurnal JIBEKA Volume 10 Nomor 1.
http://digilib.mercubuana.ac.id/
71
Lampiran 1
Data Penelitian
No.
Nama Perusahaan
Kode
1
Sepatu Bata Tbk
BATA
2
Bank Central Asia Tbk
BBCA
3
Elang Mahkota Teknologi Tbk
EMTK
4
Hm Sampoerna Tbk
HMSP
5
Vale Indonesia Tbk
INCO
6
Indo Tambangraya Megah Tbk
ITMG
7
Lippo Karawaci Tbk
LPKR
8
Multi Indocitra Tbk
MICE
9
Surya Citra Media Tbk
SCMA
10
Selamat Sempurna Tbk
SMSM
11
Surya Toto Indonesia Tbk
TOTO
12
Tunas Ridean Tbk
TURI
13
Unilever Indonesia Tbk
UNVR
http://digilib.mercubuana.ac.id/
72
Lampiran 2 TABULASI KODE
TH
LB
AK
DY
RS
BATA BATA BATA BATA
2012 2013 2014 2015
69,343 44,373 70,781 128,895
234 298 173 171
650 550 955 1,100
2012
11,898,523
53
8,000
2013 2014
13,004,312 16,367,472
44 47
11,075 10,800
2015 2012 2013 2014 2015 2012 2013 2014 2015 2012 2013 2014 2015 2012 2013 2014 2015 2012 2013 2014
16,885,560 1,029,499 1,473,532 1,533,919 2,474,308 9,805,421 10,807,957 10,014,995 10,355,007 62,757 42,912 171,146 48,604 426,580 230,484 200,218 64,475 2,482,547 1,676,147 2,996,883
-2,183 -6,157 748 28,332 28,466,42 5 -8,718,266 5,935,714 43,370,92 0 2,739,375 457,829 5,720,247 -3,331,984 -1,664,937 252,090 -682,848 1,744,310 -226,357 30,009 102,432 -106,089 -155,492 -166,644 -61,261 43,309 1,121,171 -1,517,183 1,703,003
39 87 52 55 34 91 126 169 147 76 105 22 20 288 305 451 513 121 95 133
14,150 4,475 6,100 6,275 11,700 53,311 83,789 68,947 72,955 3,238 2,613 3,185 3,015 41,600 36,125 24,913 14,750 815 1,360 1,078
BBCA BBCA BBCA BBCA EMTK EMTK EMTK EMTK HMSP HMSP HMSP HMSP INCO INCO INCO INCO ITMG ITMG ITMG ITMG LPKR LPKR LPKR
http://digilib.mercubuana.ac.id/
73
LPKR MICE MICE MICE MICE SCMA SCMA SCMA SCMA SMSM SMSM SMSM SMSM TOTO TOTO TOTO TOTO TURI TURI TURI TURI UNVR UNVR UNVR UNVR
2015 2012 2013 2014 2015 2012 2013 2014 2015 2012 2013 2014 2015 2012 2013 2014 2015 2012 2013 2014 2015 2012 2013 2014 2015
616,914 46,640 115,085 46,641 66,172 913,012 1,448,274 1,285,897 1,539,244 268,543 338,222 420,436 446,088 236,695 236,557 294,614 337,987 389,804 328,748 245,041 298,368 4,839,145 5,352,625 5,738,523 5,864,386
-1,752,409 14,961 -2,375 21,262 2,442 210,706 -41,497 184,000 -555,573 41,730 29,716 -19,000 46,000 -13,828 52,341 -168,448 82,965 -58,891 -161,545 46,346 17,208 -107,321 -9,204 602,272 -272,526
http://digilib.mercubuana.ac.id/
129 324 215 225 295 88 58 161 176 152 247 161 110 432 265 136 129 116 67 60 56 146 146 117 84
1,268 450 760 453 341 1,655 2,788 3,175 3,148 1,910 2,638 3,803 4,583 2,246 4,101 3,746 3,889 750 970 675 720 19,925 24,525 29,250 41,125
74
Lampiran 3 TOTAL ARUS KAS AKO
AKI
AKP
46,373 44,680 62,179 -19,631 27,715,044 -4,189,827 33,166,235 28,816,436 1,124,165 1,607,139 1,447,465 1,709,404 4,087,495 10,802,179 11,103,195 811,163 79,162 265,892 323,328 133,896 414,368
-32,944 -33,944 -41,069 92,609 2,052,255 -4,612,390 -24,501,727 19,582,334 -316,087 -1,123,720 -791,307 -1,046,231 -860,144 -1,143,284 -1,385,548 -4,534,423 -146,965 -140,487 -76,846 -196,544 -64,893
-15,612 -16,894 -20,362 -44,646 -1,300,874 83,951 -2,728,794 -5,027,850 1,931,297 -25,590 5,064,089 -3,995,157 -4,892,288 -9,406,805 -10,400,495 5,467,570 -158,553 -95,396 -144,050 -43,441 -504,967
http://digilib.mercubuana.ac.id/
TOTAL ARUS KAS -2,183 -6,157 748 28,332 28,466,425 -8,718,266 5,935,714 43,370,920 2,739,375 457,829 5,720,247 -3,331,984 -1,664,937 252,090 -682,848 1,744,310 -226,357 30,009 102,432 -106,089 -155,492
75
159,291 190,926 192,667 1,288,793 -2,078,824 731,470 -2,710,700 39,279 16,321 39,235 -6,222 837,226 1,251,986 1,178,602 1,506,974 353,110 449,576 450,000 536,000 188,138 320,627 307,708 240,629 -38,504 363,038 -14,115 106,025 5,191,646 6,241,679 6,462,722 6,299,051
-56,889 -52,124 -34,820 -1,704,447 -580,321 -348,598 204,819 11,830 -15,065 -17,902 -27,147 -71,308 -357,746 -186,716 -112,018 -137,917 -206,919 -143,000 -263,000 -92,690 -156,296 -320,002 -226,164 -210,100 -459,211 -145,169 -169,393 -1,102,030 -1,129,148 -1,006,941 -1,429,245
-269,046 -200,063 -114,538 1,536,825 1,141,962 1,320,131 753,472 -36,148 -3,631 -71 35,811 -555,212 -935,737 -807,886 -1,950,529 -173,463 -212,941 -326,000 -227,000 -109,276 -111,990 -156,154 68,500 189,713 -65,372 205,630 80,576 -4,196,937 -5,121,735 -4,853,509 -5,142,332
http://digilib.mercubuana.ac.id/
-166,644 -61,261 43,309 1,121,171 -1,517,183 1,703,003 -1,752,409 14,961 -2,375 21,262 2,442 210,706 -41,497 184,000 -555,573 41,730 29,716 -19,000 46,000 -13,828 52,341 -168,448 82,965 -58,891 -161,545 46,346 17,208 -107,321 -9,204 602,272 -272,526
76
Lampiran 4 RETURN SAHAM KODE
TAHUN
BATA BATA BATA BATA BBCA BBCA BBCA BBCA EMTK EMTK EMTK EMTK HMSP HMSP
2012 2013 2014 2015 2012 2013 2014 2015 2012 2013 2014 2015 2012 2013
Harga Saham Maret 650 550 960 1,090 8,000 11,400 10,600 14,825 4,400 6,050 5,750 11,800 52,814 83,888
Harga Harga Saham Saham April 650 650 550 550 950 955 1,110 1,100 8,000 8,000 10,750 11,075 11,000 10,800 13,475 14,150 4,550 4,475 6,150 6,100 6,800 6,275 11,600 11,700 53,807 53,311 83,689 83,789
http://digilib.mercubuana.ac.id/
77
HMSP HMSP INCO INCO INCO INCO ITMG ITMG ITMG ITMG LPKR LPKR LPKR LPKR MICE MICE MICE MICE SCMA SCMA SCMA SCMA SMSM SMSM SMSM SMSM TOTO TOTO TOTO TOTO TURI TURI TURI TURI UNVR UNVR UNVR UNVR
2014 2015 2012 2013 2014 2015 2012 2013 2014 2015 2012 2013 2014 2015 2012 2013 2014 2015 2012 2013 2014 2015 2012 2013 2014 2015 2012 2013 2014 2015 2012 2013 2014 2015 2012 2013 2014 2015
68,500 72,943 3,375 2,375 2,820 3,235 43,450 35,500 24,350 16,900 800 1,370 1,085 1,350 450 770 465 355 1,610 2,775 3,200 3,395 1,770 2,550 4,000 4,450 2,448 3,988 3,839 4,013 730 930 675 725 20,000 22,800 29,250 39,650
http://digilib.mercubuana.ac.id/
69,393 72,967 3,100 2,850 3,550 2,795 39,750 36,750 25,475 12,600 830 1,350 1,070 1,185 450 750 440 327 1,700 2,800 3,150 2,900 2,050 2,725 3,605 4,715 2,044 4,213 3,652 3,764 770 1,010 675 715 19,850 26,250 29,250 42,600
68,947 72,955 3,238 2,613 3,185 3,015 41,600 36,125 24,913 14,750 815 1,360 1,078 1,268 450 760 453 341 1,655 2,788 3,175 3,148 1,910 2,638 3,803 4,583 2,246 4,101 3,746 3,889 750 970 675 720 19,925 24,525 29,250 41,125
78
Lampiran 5 DIVIDEN YIELD KODE
TAHUN
BATA BATA BATA BATA BBCA BBCA BBCA
2012 2013 2014 2015 2012 2013 2014
Harga Saham 650 550 955 1,100 8,000 11,075 10,800
Dividen USD 15.65 15.08 16.16 17.02 43.5 45.00 50.00
http://digilib.mercubuana.ac.id/
IDR 9,708.00 10,875.66 10,218.23 10,064.16 9,708.00 10,875.66 10,218.23
DIVIDEN IDR 151,930.20 164,004.95 165,126.60 171,292.00 422,298.00 498,404.70 510,911.50
DY 234 298 173 171 53 44 47
79
BBCA EMTK EMTK EMTK EMTK HMSP HMSP HMSP HMSP INCO INCO INCO INCO ITMG ITMG ITMG ITMG LPKR LPKR LPKR LPKR MICE MICE MICE MICE SCMA SCMA SCMA SCMA SMSM SMSM SMSM SMSM TOTO TOTO TOTO TOTO TURI
2015 2012 2013 2014 2015 2012 2013 2014 2015 2012 2013 2014 2015 2012 2013 2014 2015 2012 2013 2014 2015 2012 2013 2014 2015 2012 2013 2014 2015 2012 2013 2014 2015 2012 2013 2014 2015 2012
14,150 4,475 6,100 6,275 11,700 53,311 83,789 68,947 72,955 3,238 2,613 3,185 3,015 41,600 36,125 24,913 14,750 815 1,360 1,078 1,268 450 760 453 341 1,655 2,788 3,175 3,148 1,910 2,638 3,803 4,583 2,246 4,101 3,746 3,889 750
55.00 40.00 29.00 34.00 40.00 500.00 969.00 1,143.00 1,063.00 25.20 25.20 7.00 6.00 1,234.00 1,014.00 1,100.00 752.00 10.12 11.85 14.05 16.35 15.00 15.00 10.00 10.00 15.00 15.00 50.00 55.00 30.00 60.00 60.00 50.00 100.00 100.00 50.00 50.00 9.00
http://digilib.mercubuana.ac.id/
10,064.16 9,708.00 10,875.66 10,218.23 10,064.16 9,708.00 10,875.66 10,218.23 10,064.16 9,708.00 10,875.66 10,218.23 10,064.16 9,708.00 10,875.66 10,218.23 10,064.16 9,708.00 10,875.66 10,218.23 10,064.16 9,708.00 10,875.66 10,218.23 10,064.16 9,708.00 10,875.66 10,218.23 10,064.16 9,708.00 10,875.66 10,218.23 10,064.16 9,708.00 10,875.66 10,218.23 10,064.16 9,708.00
553,528.80 388,320.00 315,394.14 347,419.82 402,566.40 4,854,000.00 10,538,514.54 11,697,436.89 10,698,202.08 244,641.60 274,066.63 71,527.61 60,384.96 11,979,672.00 11,027,919.24 11,240,053.00 7,568,248.32 98,244.96 128,876.57 143,566.13 164,549.02 145,620.00 163,134.90 102.182.30 100,641.60 145,620.00 163,134.90 510,911.50 553,528.80 291,240.00 652,539.60 613,093.80 503,208.00 970,800.00 1,087,566.00 510,911.50 503,208.00 87,372.00
39 87 52 55 34 91 126 169 147 76 105 22 20 288 305 451 513 121 95 133 129 324 215 225 295 88 58 161 176 152 247 161 110 432 265 136 129 116
80
TURI TURI TURI UNVR UNVR UNVR UNVR
2013 2014 2015 2012 2013 2014 2015
970 675 720 19,925 24,525 29,250 41,125
6.00 4.00 4.00 300.00 330.00 336.00 342.00
10,875.66 10,218.23 10,064.16 9,708.00 10,875.66 10,218.23 10,064.16
Lampiran 6 LABA AKUNTANSI KODE
TH
http://digilib.mercubuana.ac.id/
LA
65,253.96 40,872.92 40,256.64 2,912,400.00 3,588,967.80 3,433,325.28 3,441,942.72
67 60 56 146 146 117 84
81
BATA BATA BATA BATA BBCA BBCA BBCA BBCA EMTK EMTK EMTK EMTK HMSP HMSP HMSP HMSP INCO INCO INCO INCO ITMG ITMG ITMG ITMG LPKR LPKR LPKR LPKR MICE MICE MICE MICE SCMA SCMA SCMA SCMA SMSM SMSM
2012 2013 2014 2015 2012 2013 2014 2015 2012 2013 2014 2015 2012 2013 2014 2015 2012 2013 2014 2015 2012 2013 2014 2015 2012 2013 2014 2015 2012 2013 2014 2015 2012 2013 2014 2015 2012 2013
69,343 44,373 70,781 128,895 11,898,523 13,004,312 16,367,472 16,885,560 1,029,499 1,473,532 1,533,919 2,474,308 9,805,421 10,807,957 10,014,995 10,355,007 62,757 42,912 171,146 48,604 426,580 230,484 200,218 64,475 2,482,547 1,676,147 2,996,883 616,914 46,640 115,085 46,641 66,172 913,012 1,448,274 1,285,897 1,539,244 268,543 338,222
http://digilib.mercubuana.ac.id/
82
SMSM SMSM TOTO TOTO TOTO TOTO TURI TURI TURI TURI UNVR UNVR UNVR UNVR
2014 2015 2012 2013 2014 2015 2012 2013 2014 2015 2012 2013 2014 2015
420,436 446,088 236,695 236,557 294,614 337,987 389,804 328,748 245,041 298,368 4,839,145 5,352,625 5,738,523 5,864,386
http://digilib.mercubuana.ac.id/
83
Lampiran 7 Hasil Uji Statistik Deskriptif (dalam jutaan rupiah) N
Minimum
Maximum
Mean
Std. Deviation
LA
52
42912
16885560
2809236.75
4498037.183
AK
52
-8718266
43370920
1408958.56
7366915.345
DY
52
20
513
154.69
111.399
RS
52
341
83789
12431.12
19918.983
Valid N (listwise)
52
http://digilib.mercubuana.ac.id/
84
Lampiran 8 Hasil Analisis Grafik P-P Plot
http://digilib.mercubuana.ac.id/
85
Lampiran 9 Hasil Uji Normalitas
One-Sample Kolmogorov-Smirnov Test Unstandardized Residual N
52
Normal
Mean a,b
Parameters
Most Extreme Differences
Std. Deviation
0E-7 14607.48914520
Absolute
.186
Positive
.186
Negative
-.162
Kolmogorov-Smirnov Z
1.339
Asymp. Sig. (2-tailed)
.056
a. Test distribution is Normal. b. Calculated from data.
http://digilib.mercubuana.ac.id/
86
Lampiran 10 Uji Multikolinearitas
Coefficients Model
Unstandardized
Standardized
Coefficients
Coefficients
B (Constant)
a
Std. Error
-3646.334
4380.616
t
Sig.
Collinearity Statistics
Beta
Tolerance -.832
.409
VIF
LA 1 AK
.004
.001
.824
6.407
.000
.678
1.475
-.001
.000
-.379
-3.091
.003
.744
1.345
DY
47.037
20.187
.263
2.330
.024
.879
1.138
a. Dependent Variable: RS
http://digilib.mercubuana.ac.id/
87
Lampiran 11 Uji Autokorelasi
b
Model Summary Model
R
R Square
Adjusted R Square
Std. Error of the
Durbin-Watson
Estimate 1
.680
a
.462
.429
a. Predictors: (Constant), DY, AK, LA b. Dependent Variable: RS
http://digilib.mercubuana.ac.id/
15057.055
.683
