DAFTAR PUSTAKA. Agus R Sartono Manajemen Keuangan, Edisi ketiga, BPFE, Algifari Analisis Teori Regresi:Teori Kasus Dan Solusi, BPFE,

DAFTAR PUSTAKA Agus

R

Sartono.

1998.

Manajemen

Keuangan,

Edisi

ketiga,

BPFE,

Yogyakarta. Algifari. 2000. Analisis Teori Regresi:Teori Kasus Dan Solusi, BPFE, Yogyakarta. Bambang Riyanto. 1995. Dasar-dasar pembelanjaan perusahaan, Edisi Keempat, BPFE, Yogyakarta. Brigham, Houston. 2001. Manajemen Keuangan, Edisi Kedelapan, Penerbit Erlangga, Jakarta. Dian Meriewaty dan Astuti Yuli Setyani. 2005. Analisis Rasio Keuangan Terhadap Perubahan Kinerja Pada perusahaan di Industri Food and Beverage Yang Terdaftar di BEJ, SNA VIII, Solo. Duwi Priyanto. 2008. Mandiri Belajar SPSS , Mediakom, Yogyakarta. Hamongan Siallagan dan Mas’ud Machfoedz. 2006. Mekanisme Corporate Governace, Kualitas Laba dan Nilai Perusahaan, Simposium Nasional Akuntansi IX, Padang. Hanafi dan Abdul Halim. 1995. Analisa Laporan Keuangan, YKPN, Yogyakarta. Helfert, A. Erich. 1993. Analisis Laporan Keuangan, Erlangga, Jakarta. Ikatan Akuntan Indonesia. 2009. Standar Akuntansi Keuangan (SAK) Per 1 Juli 2009, Salemba Empat, Jakarta. Imam Ghozali. 2001. Aplikasi Analisis Multivariate Dengan Program SPSS, BPUNDIP, Semarang.

68

69 ____________. 2004. Aplikasi Analisis Multivariate Dengan Program SPSS, Edisi revisi, BP-UNDIP, Semarang. ____________. 2006. Aplikasi Analisis Multivariate Dengan Program SPSS, Edisi Keempat, BP-UNDIP, Semarang. Indriantono dan Bambang Supomo. 2002. Metodologi Penelitian Bisnis Untuk Akuntansi dan Manajemen, BPFE, Yogyakarta. Iwan Triyuwono dan Eko B. Subiyantoro. 2004. Laba Humanis, Bayumedia Publishing, Malang. Kasmir. 2008. Manajemen Perbankan, Edisi revisi 2, Raja Grafindo Persada, Jakarta. Kuswadi. 2005. Meningkatkan Laba Melalui Pendekatan Akuntansi Keuangan dan Akuntansi Biaya, PT. Elex Computindo, Jakarta. Maurin Sitorus. 2005. Peranan Rasio Keuangan Sebagai Salah Satu Alat Dalam Memprediksi Laba Perusahaan Pada Bisnis Jasa Dan Manufaktur, Makalah Penelitian-Universitas Persada Indonesia YAI, Jakarta. Moeljadi. 2006. Manajemen Keuangan Pendekatan Kuantitatif dan Kualitatif. Edisi Pertama, Bayumedia Publishing, Malang. Munawir. 2001. Analisis Laporan Keuangan, Liberty, Yogyakarta. Nur Fitriana. 2005. Pengaruh Beban Pajak, Rasio Leverage dan Rasio Likuiditas Terhadap Return on Assets, Skripsi FEIS UIN Syarif Hidayatullah, Jakarta. Rahmat Febrianto dan Erna Widiastuty. 2005. Tiga Angka Laba Akuntansi: Mana Yang Lebih Bermakna Bagi Investor, SNA VIII, Solo.

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Singgih Santoso. 2000. Statistik Parameter, PT. Elex Media Komputindo, Jakarta. Sofyan Syafri Harahap. 1995. Teori Akuntansi Laporan Keuangan, PT. Bumi Aksara, Jakarta. ___________________. 2009. Analisis Kritis Atas Laporan Keuangan, PT. Raja Grafindo Persada, Jakarta, Sofyan Yamin dan Heri Kurniawan. 2009. SPSS Complete:Teknik Analisis Statistik Terlengkap Dengan Software SPSS, Penerbit Salemba Infotek, Jakarta. Suad Husnan. 1996. Manajemen Keuangan, BPFE, Yogyakarta. Suad Husnan dan Pudjiastuti. 2002. Dasar-Dasar Manajemen Keuangan, UPP AMP YKPN, Yogyakarta. Warsidi dan Bambang Agus Pramuka. 2000. Evaluasi Kegunaan Rasio Keuangan Dalam Memprediksi Perubahan Laba di Masa Yang Akan Datang, Jurnal Akuntansi, Manajemen dan Ekonomi, Vol. 2 No.1, Purwokerto. Weston, J. Fred dan Thomas, E. Copeland (terjemahan Jaka Wasana dan Kirbrandoko).

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di Bursa Efek Jakarta, Skripsi UNNES, Semarang.

70

LAMPIRAN

71

Lampiran 1: Data Klasifikasi Perusahaan yang Menjadi Sampel Penelitian No 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42

Nama Perusahaan PT. Astra International, Tbk. PT. Astra Otoparts, Tbk. PT. Goodyear Indonesia, Tbk. PT. Multi Prima Sejahtera, Tbk. PT. Multistrada Arah Sarana, Tbk. PT. Nipress, Tbk. PT. Selamat Sempurna, Tbk. PT. Malindo Feedmill, Tbk. PT. Sierad Produce, Tbk. PT. Kabelindo Murni, Tbk. PT. Sumi Indo Kabel, Tbk. PT. Holcim Indonesia, Tbk. PT. Indocement Tunggal Prakarsa, Tbk. PT. Semen Gresik (Persero), Tbk. PT. Arwana Citramulia, Tbk. PT. Surya Toto Indonesia, Tbk. PT. Budi Acid Jaya, Tbk. PT. Ekadharma International, Tbk. PT. Indo Acidatama, Tbk. PT. Sorini Agro Asia Corporinndo, Tbk. PT. Unggul Indah Cahaya, Tbk. PT. Mandom Indonesia, Tbk. PT. Mustika Ratu, Tbk. PT. Unilever Indonesia, Tbk. PT. Aqua Golden Mississippi, Tbk. PT. Cahaya Kalbar, Tbk. PT. Delta Djakarta, Tbk. PT. ndofood Sukses Makmur, Tbk. PT. Mayora Indah, Tbk. PT. Multi Bintang Indonesia, Tbk. PT. Sekar Laut, Tbk. PT. Siantar TOP, Tbk. PT. Tiga Pilar Sejahtera Food, Tbk. PT. Ultra Jaya Milk, Tbk. PT. Sepatu Bata, Tbk. PT. Kedaung Setia Industrial, Tbk. PT. Langgeng Makmur Industri, Tbk.] PT. Betonjaya Manunggal, Tbk. PT. Citra Tubindo, Tbk. PT. Jaya Pari Steel, Tbk. PT. Lion Metal Works, Tbk. PT. Lion Mesh Prima, Tbk.

72

Jenis Industri Automotive and Components Automotive and Components Automotive and Components Automotive and Components Automotive and Components Automotive and Components Automotive and Components Animal Feed Animal Feed Cable Cable Cement Cement Cement Ceramics, Glass, Porcelain Ceramics, Glass, Porcelain Chemicals Chemicals Chemicals Chemicals Chemicals Cosmetics and Household Cosmetics and Household Cosmetics and Household Food and Beverages Food and Beverages Food and Beverages Food and Beverages Food and Beverages Food and Beverages Food and Beverages Food and Beverages Food and Beverages Food and Beverages Footwear Houseware Houseware Metal and Allied Products Metal and Allied Products Metal and Allied Products Metal and Allied Products Metal and Allied Products

43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60

Pelangi Indah Canindo, Tbk. PT. Taisho Pharmaceutical I, Tbk. PT. Taisho Pharmaceutical I, Tbk. (PS) PT. Darya-Varia Laboratoria, Tbk. PT. Kalbe Farma, Tbk. PT. Kimia Farma (Persero), Tbk. PT. Merck, Tbk. PT. Pyridam Farma, Tbk. PT. Schering Plough Indonesia, Tbk. PT. Tempo Scan Pacific, Tbk. PT. Dynaplast, Tbk. PT. Kageo Igar Jaya, Tbk. PT. Trias Sentosa, Tbk. PT. Fajar Surya Wisesa, Tbk. PT. Indorama Syntetics, Tbk. PT. Roda Vivatex, Tbk. PT. Bentoel International Investama , Tbk. PT. HM Sampoerna, Tbk.

73

Metal and Allied Products Pharmaceuticals Pharmaceuticals Pharmaceuticals Pharmaceuticals Pharmaceuticals Pharmaceuticals Pharmaceuticals Pharmaceuticals Pharmaceuticals Plastics and Packaging Plastics and Packaging Plastics and Packaging Pulp and Paper Textile, Garment Textile, Garment Tobacco Manufacturers Tobacco Manufacturers

Lampiran 2 : Data current ratio No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42

Nama Perusahaan PT. Aqua Golden Mississippi, Tbk. PT. Arwana Citramulia, Tbk. PT. Astra International, Tbk. PT. Astra Otoparts, Tbk. PT. Bentoel International Investama, Tbk. PT. Betonjaya Manunggal, Tbk. PT. Budi Acid Jaya, Tbk. PT. Cahaya Kalbar, Tbk. PT. Citra Tubindo, Tbk. PT. Darya-Varia Laboratoria, Tbk. PT. Delta Djakarta, Tbk. PT. Dynaplast, Tbk. PT. Ekadharma International, Tbk. PT. Fajar Surya Wisesa, Tbk. PT. Goodyear Indonesia, Tbk. PT. HM Sampoerna, Tbk. PT. Holcim Indonesia, Tbk. PT. Indo Acidatama, Tbk. PT. Indocement Tunggal Prakarsa, Tbk. PT. Indofood Sukses Makmur, Tbk. PT. Indorama Syntetics, Tbk. PT. Jaya Pari Steel, Tbk. PT. Kabelindo Murni, Tbk. PT. Kageo Igar Jaya, Tbk. PT. Kalbe Farma, Tbk. PT. Kedaung Setia Industrial, Tbk. PT. Kimia Farma (Persero), Tbk. PT. Langgeng Makmur Industri, Tbk. PT. Lion Mesh Prima, Tbk. PT. Lion Metal Works, Tbk. PT. Malindo Feedmill, Tbk. PT. Mandom Indonesia, Tbk. PT. Mayora Indah, Tbk. PT. Merck, Tbk. PT. Multi Bintang Indonesia, Tbk. PT. Multi Prima Sejahtera, Tbk. PT. Multistrada Arah Sarana, Tbk. PT. Mustika Ratu, Tbk. PT. Nipress, Tbk. PT. Pelangi Indah Canindo, Tbk. PT. Pyridam Farma, Tbk. PT. Roda Vivatex, Tbk.

74

Tahun 2008 Tahun 2007 7.82 7.09 0.76 0.77 1.32 1.32 2.13 2.20 2.48 3.53 4.32 3.15 1.05 1.61 7.35 1.36 1.49 1.54 4.13 5.36 3.79 4.17 0.82 0.99 2.59 3.07 2.08 1.92 1.49 1.35 1.44 1.78 1.65 1.33 1.37 1.49 1.79 2.89 0.88 0.92 1.05 1.18 3.04 5.85 1.04 1.05 4.07 3.06 3.33 4.98 1.20 1.24 2.11 2.06 2.35 2.90 2.75 1.85 5.69 5.41 1.17 0.84 8.10 17.61 2.19 1.88 7.77 6.17 0.94 0.59 1.30 1.70 0.89 1.32 6.31 7.68 1.04 1.05 0.99 1.48 1.64 1.45 0.75 0.82

43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60

PT. Schering Plough Indonesia, Tbk. PT. Sekar Laut, Tbk. PT. Selamat Sempurna, Tbk. PT. Semen Gresik (Persero), Tbk. PT. Sepatu Bata, Tbk. PT. Siantar TOP, Tbk. PT. Sierad Produce, Tbk. PT. Sorini Agro Asia Corporinndo, Tbk. PT. Sumi Indo Kabel, Tbk. PT. Surya Toto Indonesia, Tbk. PT. Taisho Pharmaceutical I, Tbk. (PS) PT. Taisho Pharmaceutical I, Tbk. [S] PT. Tempo Scan Pacific, Tbk. PT. Tiga Pilar Sejahtera Food, Tbk. PT. Trias Sentosa, Tbk. PT. Ultra Jaya Milk, Tbk. PT. Unggul Indah Cahaya, Tbk. PT. Unilever Indonesia, Tbk.

75

0.89 1.71 1.82 3.39 2.21 1.23 2.28 1.67 4.10 1.40 3.37 3.37 3.83 0.87 1.01 1.90 1.70 1.00

0.77 1.53 1.71 3.64 2.29 1.77 2.41 1.81 3.09 1.35 2.97 2.97 4.05 0.91 1.08 2.37 1.08 1.11

Lampiran 3 : Data debt to equity ratio

No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41

Nama Perusahaan PT. Aqua Golden Mississippi, Tbk. PT. Arwana Citramulia, Tbk. PT. Astra International, Tbk. PT. Astra Otoparts, Tbk. PT. Bentoel International Investama, Tbk. PT. Betonjaya Manunggal, Tbk. PT. Budi Acid Jaya, Tbk. PT. Cahaya Kalbar, Tbk. PT. Citra Tubindo, Tbk. PT. Darya-Varia Laboratoria, Tbk. PT. Delta Djakarta, Tbk. PT. Dynaplast, Tbk. PT. Ekadharma International, Tbk. PT. Fajar Surya Wisesa, Tbk. PT. Goodyear Indonesia, Tbk. PT. HM Sampoerna, Tbk. PT. Holcim Indonesia, Tbk. PT. Indo Acidatama, Tbk. PT. Indocement Tunggal Prakarsa, Tbk. PT. Indofood Sukses Makmur, Tbk. PT. Indorama Syntetics, Tbk. PT. Jaya Pari Steel, Tbk. PT. Kabelindo Murni, Tbk. PT. Kageo Igar Jaya, Tbk. PT. Kalbe Farma, Tbk. PT. Kedaung Setia Industrial, Tbk. PT. Kimia Farma (Persero), Tbk. PT. Langgeng Makmur Industri, Tbk. PT. Lion Mesh Prima, Tbk. PT. Lion Metal Works, Tbk. PT. Malindo Feedmill, Tbk. PT. Mandom Indonesia, Tbk. PT. Mayora Indah, Tbk. PT. Merck, Tbk. PT. Multi Bintang Indonesia, Tbk. PT. Multi Prima Sejahtera, Tbk. PT. Multistrada Arah Sarana, Tbk. PT. Mustika Ratu, Tbk. PT. Nipress, Tbk. PT. Pelangi Indah Canindo, Tbk. PT. Pyridam Farma, Tbk.

76

Tahun 2008 Tahun 2007 0.71 0.74 1.58 1.68 1.21 1.17 0.69 0.48 1.58 1.50 0.28 0.35 1.70 1.31 1.58 1.80 1.06 0.87 0.26 0.21 0.34 0.29 1.79 1.63 1.03 0.39 1.84 1.91 2.45 0.94 1.00 0.94 1.93 2.19 1.04 0.79 0.33 0.45 3.08 2.61 1.50 1.62 0.48 0.22 1.06 0.98 0.38 0.53 0.38 0.33 1.13 2.70 0.53 0.53 0.43 0.36 0.64 1.16 0.26 0.27 17.66 2.44 0.12 0.08 1.32 0.73 0.15 0.18 1.73 2.14 1.21 0.79 0.85 0.40 0.17 0.13 1.64 2.18 2.90 2.28 0.42 0.42

42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60

PT. Roda Vivatex, Tbk. PT. Schering Plough Indonesia, Tbk. PT. Sekar Laut, Tbk. PT. Selamat Sempurna, Tbk. PT. Semen Gresik (Persero), Tbk. PT. Sepatu Bata, Tbk. PT. Siantar TOP, Tbk. PT. Sierad Produce, Tbk. PT. Sorini Agro Asia Corporinndo, Tbk. PT. Sumi Indo Kabel, Tbk. PT. Surya Toto Indonesia, Tbk. PT. Taisho Pharmaceutical I, Tbk. (PS) PT. Taisho Pharmaceutical I, Tbk. [S] PT. Tempo Scan Pacific, Tbk. PT. Tiga Pilar Sejahtera Food, Tbk. PT. Trias Sentosa, Tbk. PT. Ultra Jaya Milk, Tbk. PT. Unggul Indah Cahaya, Tbk. PT. Unilever Indonesia, Tbk.

77

0.35 22.90 1.00 0.62 0.30 0.47 0.72 0.34 0.95 0.25 1.84 0.37 0.37 0.29 1.60 1.08 0.51 1.29 1.10

0.56 70.47 0.90 0.65 0.27 0.60 0.44 0.29 0.83 0.34 1.88 0.43 0.43 0.26 1.26 1.18 0.64 1.13 0.98

Lampiran 4 : Data return on assets No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42


78

Tahun 2008 0.08 0.07 0.11 0.14 0.05 0.30 0.02 0.05 0.10 0.11 0.12 0.00 0.03 0.01 0.00 0.24 0.21 0.02 0.15 0.03 0.01 0.12 0.01 0.02 0.12 0.01 0.04 0.00 0.15 0.15 0.00 0.13 0.07 0.26 0.24 0.03 0.00 0.06 0.00 0.02 0.02 0.10

Tahun 2007 0.07 0.07 0.10 0.13 0.06 0.19 0.03 0.04 0.14 0.09 0.08 0.00 0.05 0.03 0.07 0.23 0.02 0.08 0.10 0.03 0.00 0.15 0.01 0.05 0.14 0.03 0.04 0.02 0.09 0.12 0.04 0.15 0.07 0.27 0.14 0.13 0.02 0.04 0.02 0.02 0.02 0.06

43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60


79

0.03 0.02 0.10 0.24 0.39 0.01 0.02 0.13 0.15 0.06 0.32 0.32 1.08 0.03 0.03 0.18 0.01 0.37

0.02 0.03 0.10 0.21 0.10 0.03 0.02 0.11 0.13 0.06 0.23 0.23 0.10 0.02 0.01 0.02 0.01 0.37

Lampiran 5 : Data total assets turn over No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42


80

Tahun 2008 2.32 0.88 1.20 1.33 1.33 2.44 0.91 3.24 1.59 0.86 1.69 1.12 1.30 0.81 1.22 2.15 0.65 0.80 0.87 0.98 0.91 1.83 1.18 1.54 1.38 2.22 1.87 0.58 2.63 0.91 2.01 1.36 1.34 1.70 1.41 0.32 0.56 0.87 1.48 1.02 1.21 0.35

Tahun 2007 2.19 0.80 1.10 1.21 1.19 2.48 0.91 1.32 1.64 0.88 1.41 1.01 1.73 0.70 1.88 1.90 0.52 0.80 0.73 0.94 0.81 1.61 0.74 1.42 1.36 1.70 1.71 0.57 1.87 0.83 1.81 1.40 1.49 1.65 1.57 0.35 0.50 0.80 1.40 0.74 0.91 0.24

43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60


81

0.00 1.56 1.46 1.15 1.34 1.00 1.68 1.34 2.59 1.09 1.22 1.22 12.25 0.48 0.84 0.79 1.21 2.39

1.33 1.30 1.28 1.13 1.49 1.16 1.26 1.24 2.70 0.97 1.14 1.14 1.13 0.61 0.70 0.83 1.14 2.35

Lampiran 6 : Data perubahan laba

No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40

Nama Perusahaan PT. Aqua Golden Mississippi, Tbk. PT. Arwana Citramulia, Tbk. PT. Astra International, Tbk. PT. Astra Otoparts, Tbk. PT. Bentoel International Investama, Tbk. PT. Betonjaya Manunggal, Tbk. PT. Budi Acid Jaya, Tbk. PT. Cahaya Kalbar, Tbk. PT. Citra Tubindo, Tbk. PT. Darya-Varia Laboratoria, Tbk. PT. Delta Djakarta, Tbk. PT. Dynaplast, Tbk. PT. Ekadharma International, Tbk. PT. Fajar Surya Wisesa, Tbk. PT. Goodyear Indonesia, Tbk. PT. HM Sampoerna, Tbk. PT. Holcim Indonesia, Tbk. PT. Indo Acidatama, Tbk. PT. Indocement Tunggal Prakarsa, Tbk. PT. Indofood Sukses Makmur, Tbk. PT. Indorama Syntetics, Tbk. PT. Jaya Pari Steel, Tbk. PT. Kabelindo Murni, Tbk. PT. Kageo Igar Jaya, Tbk. PT. Kalbe Farma, Tbk. PT. Kedaung Setia Industrial, Tbk. PT. Kimia Farma (Persero), Tbk. PT. Langgeng Makmur Industri, Tbk. PT. Lion Mesh Prima, Tbk. PT. Lion Metal Works, Tbk. PT. Malindo Feedmill, Tbk. PT. Mandom Indonesia, Tbk. PT. Mayora Indah, Tbk. PT. Merck, Tbk. PT. Multi Bintang Indonesia, Tbk. PT. Multi Prima Sejahtera, Tbk. PT. Multistrada Arah Sarana, Tbk. PT. Mustika Ratu, Tbk. PT. Nipress, Tbk. PT. Pelangi Indah Canindo, Tbk.

82

PERUBAHAN PERUBAHAN LABA 2009-2008 LABA 2008-2007 13,576,000,000 16,424,000,000 9,598,097,043 10,857,423,922 849,000,000,000 2,672,000,000,000 202,240,000,000 111,118,000,000 -213,972,770,077 -3,778,853,145 -11,434,904,964 12,039,400,841 113,434,000,000 -13,196,000,000 21,625,574,031 3,191,193,549 -55,052,550,000 -36,748,500,000 1,453,139,000 20,901,241,000 42,749,704,000 36,423,646,000 65,585,223,146 -769,914,947 11,836,969,090 373,301,020 240,174,844,416 -85,416,315,446 120,273,696,000 -41,587,121,000 1,192,059,000,000 271,262,000,000 -849,749,936,215 1,576,090,936,215 18,583,660,000 -18,898,113,000 1,001,153,134,867 765,397,849,901 1,041,472,000,000 54,032,000,000 39,531,650,000 50,975,810,000 -47,240,167,444 7,591,368,292 -2,292,631,118 -1,326,627,660 17,392,382,591 -8,077,833,572 222,181,594,148 1,127,949,511 4,794,247,160 -8,784,029,829 7,113,101,641 3,204,339,523 3,419,777,074 -9,828,262,614 -6,836,673,844 3,294,974,766 -4,227,063,968 12,542,008,719 71,759,651,000 -23,940,570,000 9,757,743,545 3,621,747,304 175,927,862,641 54,640,911,990 48,080,108,000 9,135,542,000 118,151,000,000 137,922,000,000 5,447,421,879 -13,271,174,739 171,886,000,000 -26,230,495,783 -1,273,220,987 11,160,057,711 2,134,362,542 -3,533,624,549 -328,991,596 4,461,402,032

41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60

PT. Pyridam Farma, Tbk. PT. Roda Vivatex, Tbk. PT. Schering Plough Indonesia, Tbk. PT. Sekar Laut, Tbk. PT. Selamat Sempurna, Tbk. PT. Semen Gresik (Persero), Tbk. PT. Sepatu Bata, Tbk. PT. Siantar TOP, Tbk. PT. Sierad Produce, Tbk. PT. Sorini Agro Asia Corporinndo, Tbk. PT. Sumi Indo Kabel, Tbk. PT. Surya Toto Indonesia, Tbk. PT. Taisho Pharmaceutical I, Tbk. (PS) PT. Taisho Pharmaceutical I, Tbk. [S] PT. Tempo Scan Pacific, Tbk. PT. Tiga Pilar Sejahtera Food, Tbk. PT. Trias Sentosa, Tbk. PT. Ultra Jaya Milk, Tbk. PT. Unggul Indah Cahaya, Tbk. PT. Unilever Indonesia, Tbk.

83

1,464,091,030 45,439,437,714 4,168,510,000 8,531,504,323 41,378,356,532 802,943,485,000 -104,582,022,000 36,255,871,380 9,961,961,175 15,051,683,000 -68,967,862,154 119,533,901,438 36,988,101,000 36,988,101,000 39,316,477,971 9,100,618,797 85,856,704,297 -242,558,649,014 4,759,820,000 636,876,000,000

565,393,460 22,288,378,829 4,051,914,929 -1,470,556,915 11,146,953,296 748,136,148,000 122,984,990,000 -10,778,271,207 6,057,088,310 48,311,685,000 20,219,945,188 6,910,491,526 42,095,016,000 42,095,016,000 42,290,174,967 12,926,432,095 40,278,102,264 273,394,856,628 1,643,180,000 442,579,000,000

Lampiran 7 : Statistik Deskriptif

Descriptive Statistics N Perubahan Laba CR DER ROA TATO Valid N (listwise)

Minimum

Maximum

Mean

120 3.28992E8 2.67200E12 1.4525770E11 120 .59000 17.61000 2.5428333 120 .08000 70.47000 1.8587500 120 .00000 1.08000 .0994167 120 .00000 12.25000 1.3641667 120

Std. Deviation 3.56071889E11 2.23962451 6.82989616 .12704989 1.15171964

Lampiran 8 : Uji normalitas data

One-Sample Kolmogorov-Smirnov Test Unstandardized Residual

N Normal Parametersa,,b Most Extreme Differences

Mean Std. Deviation Absolute Positive Negative

Kolmogorov-Smirnov Z Asymp. Sig. (2-tailed) a. Test distribution is Normal. b. Calculated from data.

84

120 .0000000 1.73263887 .060 .060 -.036 .654 .787

Lampiran 9 : Uji Autokorelasi

Coefficientsa Collinearity Statistics Model 1

Tolerance

VIF

CR

.937

1.067

DER

.965

1.036

ROA

.443

2.258

TATO

.454

2.202

a. Dependent Variable: PerubahanLaba

Lampiran 10 : Uni Multikolinearitas

Model Summaryb Model

R

1

.438a

Adjusted R Square

R Square .192

Std. Error of the Estimate

.164

DurbinWatson

1.76251

1.530

a. Predictors: (Constant), TATO, DER, CR, ROA b. Dependent Variable: PerubahanLaba Lampiran 11: Uji Heteroskedastisitas Coefficientsa Unstandardized Coefficients Model 1

B (Constant)

Standardized Coefficients

Std. Error

Beta

t

Sig.

.118

.269

.438

.662

Ln_CR -.106 a. Dependent Variable: Ln_ei2

.282

-.035 -.378

.706

85

Coefficientsa Unstandardized Coefficients Model 1

B

(Constant)


Std. Error .104

.190

Ln_DER .250 a. Dependent Variable: Ln_ei2

.187

Beta

t .122

Sig.

.545

.587

1.332

.185


B (Constant)


Std. Error

Beta

t

Sig.

.397

.434

.913

.363

Ln_ROA .137 a. Dependent Variable: Ln_ei2

.153

.082 .897

.372


B (Constant)


Std. Error

Beta

t

Sig.

.081

.196

.411

.682

Ln_TATO -.214 a. Dependent Variable: Ln_ei2

.366

-.054 -.584

.560

Lampiran 12 :Uji Koefisien Determinasi Model Summaryb Model

R

R Square

Adjusted R Square

Std. Error of the Estimate

1 .438a .192 .164 1.76251 a. Predictors: (Constant), TATO, DER, CR, ROA b. Dependent Variable: PerubahanLaba

86

Lampiran 13 : Uji t Coefficientsa Unstandardized Coefficients Model 1

B


Std. Error

Beta

(Constant) 24.421

.304

CR

-.190

.075

DER

-.018

ROA

8.990

t

Sig.

80.285

.000

-.221

-2.548

.012

.024

-.063

-.735

.464

1.911

.593

4.705

.000

TATO -.631 .208 a. Dependent Variable: PerubahanLaba

-.377

-3.029

.003

Lampiran 14 : Uji F

ANOVAb Sum of Squares

Model 1

Regression Residual

df

Mean Square

84.692

4

21.173

357.242

115

3.106

Total 441.934 119 a. Predictors: (Constant), TATO, DER, CR, ROA b. Dependent Variable: PerubahanLaba

87

F 6.816

Sig. .000a

88

DAFTAR RIWAYAT HIDUP

DATA PRIBADI:

Nama

: Lidya Tri Ardila

Tempat, Tanggal lahir : Tangerang, 1 Mei 1990 Jenis Kelamin

: Perempuan

Agama

: Islam

Status

: Belum Menikah

Kewarganegaraan

: Indonesia

Alamat

: Paninggilan Utara Jl. H.Gedad RT 03 / RW 04 No.33 Ciledug – Tangerang 15153

Telepon / HP

: 021-7321080 / 085716620162

E-mail

: [email protected]

PENDIDIKAN: Formal: Tahun 1995 – 2001

: SDN CIPETE UTARA 010 PAGI

Tahun 2001 – 2004

: SMP BUDI MULIA

Tahun 2004 – 2007

: SMA BUDI MULIA

Tahun 2007 –2011

: UNIVERSITAS MERCU BUANA

89

DAFTAR PUSTAKA. Agus R Sartono Manajemen Keuangan, Edisi ketiga, BPFE, Algifari Analisis Teori Regresi:Teori Kasus Dan Solusi, BPFE,

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