DAFTAR PUSTAKA
Agus Sartono, Manajemen Keuangan: Teori dan Aplikasi. Penerbit BPFE Yogyakarta, 2008. Ahmad Rodonidan Herni Ali (2010). Manajemen Keuangan. Mitra Wacana Media, Jakarta. Ang, Robert, 2007, Buku Pintar Pasar Modal Indonesia (The Intelligent Guide to Indonesian Capital Market),Penerbit Media soft Indonesia, Jakarta. Brigham, Eugene.Fdan Houston, Joel.F. 2009. Dasar-dasar Manajemen Keuangan. Edisi kesepuluh. Jakarta: Salemba Empat. I Made Sudana dalam buku “manajemen keuangan perusahaan teori dan praktik” Jakarta :Penerbit erlangga tahun 2011. James C. Van Horne, John Martin Wachowicz (2007), Fundamentals of Financial Management, symposium Nasional Akuntansi XI (SNA), Semarang. James C. Van Horne, Prinsip-Prinsip Manajemen Keuangan, Penerbit salemba empat (2005). Keown, Arthur J.Scoot, Davit F Djakman, Chaerul D. Dasar-Dasar Manajemen Keuangan, Jakarta : salemba empat,2010. Mamduh, M.H., Dan Halim Abdul., 2007, Analisis Laporan Keuangan . UPP AMP YKPN, Jogyakarta. 64
NI Wayan Yuniasih dan Made Gede Wirakusuma, 2008. Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan dengan Pengungkapan CSR dan GCG sebagai Variabel Pemoderasi, Simposium Nasional Akuntansi XI (SNA XI), Pontianak. Nurlela dan Islahudin. 2008. Pengaruh Corporate Social Responsibility terhadap Nilai Perusahaan dengan Prosentase Kepemilikan Manajemen sebagai Variabel Moderating. Simposium Nasional Akuntansi XI. Tabel Durbin Watson, Junaidi (http://junaidichaniago.wordpress.com) Dari sumber: http://www.standford.edu/http://www.yahoofinance.com. Warsono
(2003),
Manajemen
Keuangan
Perusahaan,
Malang:
Bayumedia
Publishing, 2003. (http://www.idx.co.id/Portals/0/Information/ForInvestor/StockMarketIndicies/FileDo wnload/Buku%20Panduan%20Indeks%202010.pdf).
65
LAMPIRAN I RIWAYAT HIDUP
Nama
: Muslim
NIM
: 43212110214
Tempat/ Tanggal Lahir
: Surabaya, 25 Januari 1988
Alamat
: Jl. Ikan Gurami III no 2B Perak Barat Surabaya
Pendidikan Formal 1994-2001
: SD Mujahidin Surabaya
2000-2003
: SLTP Negeri 7 Surabaya
2003-2006
: SMU Mujahidin Surabaya
2009
: Terdaftar sebagai mahasiswa Universitas Mercu Buana Program Strata 1 Jurusan Akuntansi Fakultas Ekonomi
66
LAMPIRAN II Sampel Perusahaan LQ 45 Tahun 2009-2012 NO
NAMA PERUSAHAAN
KODE
01.
PT. Aneka Tambang Tbk.
ANTM
02.
PT. Astra Agro Lestari Tbk.
AALI
03.
PT. Astra International Tbk.
ASII
04.
PT. Bank Central Asia Tbk.
BBCA
05.
PT. Bank Danamon Indonesia Tbk.
BDMN
06.
PT. Bank Mandiri Tbk.
BMRI
07.
PT. Bank Negara Indonesia Tbk.
BBNI
08.
PT. Bank Rakyat Indonesia Tbk.
BBRI
09.
PT. Indocement Tunggal Prakarsa Tbk.
INTP
10.
PT. Indofood Sukses Makmur Tbk.
INDF
11.
PT. London Sumatera Tbk.
LSIP
12.
PT. Tambang BatuBara Bukit Asam Tbk.
PTBA
13.
PT. Telekomunikasi Indonesia Tbk.
TLKM
14.
PT. Timah Tbk
TINS
15.
PT. United Tractors Tbk
UNTR
Sumber : Data di olah oleh penulis
67
LAMPIRAN III PBV=(Harga Pasar Saham Perusahaan)/(Nilai Buku Perusahaan) nilai buku= asset-kewajiban/saham beredar No. 1 2 3 4 5 6 7 8 9
Kode Tahun Emiten
Harga Saham
Ekuitas
Saham Beredar
ANTM AALI ASII BBCA BDMN BMRI BBNI BBRI INTP
1869.58 2240.83 1967.08 1137.5 18070.83 22429.17 22195.83 21170.83 2435.83 4759.58 6255 7229.17 3777.08 5852.08 7420.83 7979.17 3977.08 5564.58 5502.08 5491.67 3452.91 5887.5 6783.33 7508.33 1545 2963.75 3872.92 3822.92 3140.63 4645.83 6158.33 6845.83 8329.17 15987.5 15691.67
8,191,869,019,000 9,508,992,969,000 10,772,043,550,000 12,832,316,056,000 6,426,616,000,000 7,457,257,000,000 8,426,158,000,000 9,365,411,000,000 48,932,000,000,000 58,689,000,000,000 75,838,000,000,000 89,814,000,000,000 27,856,693,000,000 34,568,009,000,000 42,742,847,000,000 52,926,953,000,000 15,901,986,000,000 18,528,907,000,000 25,709,556,000,000 28,733,311,000,000 35,298,263,000,000 67,321,460,000,000 100,511,954,000,000 116,912,939,000,000 19,174,522,000,000 33,149,525,000,000 37,843,024,000,000 43,525,291,000,000 26,857,381,000,000 36,593,110,000,000 49,820,329,000,000 64,881,779,000,000 10,704,194,000,000 13,100,598,000,000 15,733,951,000,000
9,538,459,750.00 9,538,459,750.00 9,538,459,750.00 9,538,459,750.00 1,574,745,000.00 1,574,745,000.00 1,574,745,000.00 1,574,745,000.00 4,048,355,314.00 4,048,355,314.00 4,048,355,314.00 40,483,553,140.00 24,408,459,120.00 24,408,459,120.00 24,408,459,120.00 24,408,459,120.00 8,333,339,210.00 8,333,339,210.00 9,488,796,931.00 9,488,796,931.00 20,786,494,742.00 20,786,494,742.00 23,099,999,999.00 23,099,999,999.00 18,462,169,893.00 18,462,169,893.00 18,462,169,893.00 18,462,169,893.00 12,216,933,950.00 12,216,933,950.00 24,422,470,380.00 24,422,470,380.00 3,681,231,699.00 3,681,231,699.00 3,681,231,699.00
2009 2010 2011 2012 2009 2010 2011 2012 2009 2010 2011 2012 2009 2010 2011 2012 2009 2010 2011 2012 2009 2010 2011 2012 2009 2010 2011 2012 2009 2010 2011 2012 2009 2010 2011
Nilai Buku 858.83 996.91 1,129.33 1,345.32 4,081.05 4,735.53 5,350.81 5,947.26 12,086.88 14,497.00 18,733.04 2,218.53 1,141.27 1,416.23 1,751.15 2,168.39 1,908.24 2,223.47 2,709.46 3,028.13 1,698.13 3,238.71 4,351.17 5,061.17 1,038.58 1,795.54 2,049.76 2,357.54 2,198.37 2,995.28 2,039.94 2,656.64 2,907.78 3,558.75 4,274.10
PBV 2.18 2.25 1.74 0.84 4.42 4.73 4.15 3.56 0.20 0.33 0.33 3.26 3.30 4.13 4.24 3.68 2.08 2.50 2.03 1.81 2.03 1.81 1.56 1.48 1.49 1.65 1.89 1.62 1.42 1.55 3.02 2.58 2.86 4.49 3.67 68
10 11 12 13 14 15
INDF LSIP PTBA TLKM TINS
UNTR
2012 2009 2010 2011 2012 2009 2010 2011 2012 2009 2010 2011 2012 2009 2010 2011 2012 2009 2010 2011 2012 2009 2010 2011 2012
19620.83 2104.17 4345.83 5300 5252.08 1215 1959.17 2300.83 2499.58 11941.67 18204.17 19583.33 16766.67 1596.67 1671.67 1485 1681.67 1732.5 2504.17 2336.25 1560 11145.83 19745.83 23716.67 23658.33
19,418,738,000,000 15,496,172,000,000 24,842,838,000,000 31,610,225,000,000 34,142,674,000,000 3,813,465,000,000 4,554,105,000,000 5,839,424,000,000 6,279,713,000,000 5,785,838,000,000 6,436,328,000,000 8,162,170,000,000 8,505,169,000,000 49,585,607,000,000 56,415,000,000,000 60,981,000,000,000 66,978,000,000,000 3,430,351,000,000 4,203,075,000,000 4,597,795,000,000 4,558,200,000,000 13,951,080,000,000 16,165,406,000,000 27,503,948,000,000 32,300,557,000,000
3,681,231,699.00 8,780,426,500.00 8,780,426,500.00 8,780,426,500.00 8,780,426,500.00 1,364,572,793.00 1,364,572,793.00 6,822,863,965.00 6,822,863,965.00 2,304,131,850.00 2,304,131,850.00 2,304,131,850.00 2,304,131,850.00 20,159,999,280.00 20,159,999,280.00 20,159,999,280.00 20,159,999,280.00 5,033,020,000.00 5,033,020,000.00 5,033,020,000.00 5,033,020,000.00 3,326,877,283.00 3,326,877,283.00 3,730,135,136.00 3,730,135,136.00
5,275.07 1,764.85 2,829.34 3,600.08 3,888.50 2,794.62 3,337.39 855.86 920.39 2,511.07 2,793.39 3,542.41 3,691.27 2,459.60 2,798.36 3,024.85 3,322.32 681.57 835.10 913.53 905.66 4,193.45 4,859.03 7,373.45 8,659.35
3.72 1.19 1.53 1.47 1.35 0.43 0.59 2.69 2.71 4.75 6.52 5.53 4.54 0.65 0.60 0.49 0.51 2.54 3.01 2.56 1.72 2.66 4.06 3.22 2.73
69
LAMPIRAN IV Ln Total Asset No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15
Nama Perusahaan PT. Aneka Tambang Tbk PT. Astra Agro Lestari Tbk PT. Astra internasional Tbk PT. Bank Central Asia Tbk PT. Bank Danamon Indonesia Tbk PT. Bank Mandiri Tbk PT. Bank Negara Indonesia Tbk PT. Bank Rakyat Indonesia Tbk PT. Indocement Tunggal Prakarsa Tbk PT. Indofood Sukses Makmur Tbk PT. London Sumatera Tbk PT. Tambang Batubara Bukit Asam Tbk PT. Telekomunikasi Indonesia Tbk PT. Timah Tbk PT. United Tractors Tbk
Kode Emiten ANTM AALI ASII BBCA BDMN BMRI BBNI BBRI INTP INDF LSIP PTBA TLKM TINS UNTR
2008
2009
2010
2011
2012
29.96 29.51 32.02 33.13 32.31 33.51 32.94 33.14 30.05 31.31 29.22 29.44 32.14 29.39 30.76
29.93 29.66 32.12 33.27 32.22 33.53 33.06 33.39 30.22 31.33 29.21 29.72 32.21 29.21 30.83
30.13 29.80 32.36 33.41 32.41 33.74 33.15 33.63 30.36 31.49 29.35 29.80 32.24 29.40 31.02
30.35 29.95 32.67 33.58 32.59 33.94 33.33 33.78 30.53 31.61 29.55 30.07 32.27 29.51 31.47
30.61 30.15 32.84 33.72 32.68 34.09 33.44 33.94 30.76 31.71 29.65 30.17 32.34 29.44 31.55
70
LAMPIRAN V Struktur Modal (X2) = Debt Equity Ratio= Total Hutang/Ekuitas
No .
Nama Perusahaan
Kode Emiten
2008
1
PT. Aneka Tambang Tbk
ANTM
0.29
2
PT. Astra Agro Lestari Tbk
AALI
0.23
3
PT. Astra internasional Tbk
ASII
1.06
4
PT. Bank Central Asia Tbk
BBCA
8.73
5
PT. Bank Danamon Indonesia Tbk
BDMN
6.76
6
PT. Bank Mandiri Tbk
BMRI
12.77
7
PT. Bank Negara Indonesia Tbk
BBNI
9.97
8
PT. Bank Rakyat Indonesia Tbk
BBRI
12.04
9
PT. Indocement Tunggal Prakarsa Tbk
INTP
0.28
10 PT. Indofood Sukses Makmur Tbk
INDF
2.23
11 PT. London Sumatera Tbk
LSIP
0.62
12 PT. Tambang Batubara Bukit Asam Tbk
PTBA
0.48
13 PT. Telekomunikasi Indonesia Tbk
TLKM
1.07
14 PT. Timah Tbk
TINS
0.55
15 PT. United Tractors Tbk
UNTR
1.44
2009
2010
0.21 0.18 0.82 9.14 5.20 10.18 10.85 10.79 0.24 1.61 0.27 0.40 0.97 0.42 0.75
0.28 0.18 0.92 8.38 5.38 5.68 6.53 10.60 0.17 0.90 0.22 0.35 0.77 0.40 0.84
2011 0.41 0.21 1.02 7.94 4.52 4.49 7.43 8.43 0.15 0.70 0.16 0.41 0.69 0.43 0.69
71
LAMPIRAN VI
ROA Nama Perusahaan PT. Aneka Tambang Tbk PT. Astra Agro Lestari Tbk PT. Astra internasional Tbk PT. Bank Central Asia Tbk PT. Bank Danamon Indonesia Tbk PT. Bank Mandiri Tbk PT. Bank Negara Indonesia Tbk PT. Bank Rakyat Indonesia Tbk PT. Indocement Tunggal Prakarsa Tbk PT. Indofood Sukses Makmur Tbk PT. London Sumatera Tbk PT. Tambang Batubara Bukit Asam Tbk PT. Telekomunikasi Indonesia Tbk PT. Timah Tbk PT. United Tractors Tbk
Kode Saham ANTM AALI ASII BBCA BDMN BMRI BBNI BBRI INTP INDF LSIP PTBA TLKM TINS UNTR
2008 0.04 0.42 0.14 0.02 0.02 0.01 0.01 0.02 0.15 0.04 0.19 0.27 0.16 0.08 0.12
2009 0.06 0.23 0.14 0.02 0.02 0.02 0.01 0.02 0.21 0.07 0.15 0.34 0.16 0.06 0.16
2010 0.14 0.24 0.15 0.03 0.03 0.02 0.02 0.03 0.21 0.08 0.19 0.23 0.16 0.16 0.13
2011 0.13 0.24 0.14 0.03 0.02 0.02 0.02 0.03 0.20 0.09 0.25 0.27 0.15 0.14 0.13
72
LAMPIRAN VII Data Entry SPSS SIZE
DER
ROA
PBV
KODE EMITEN
2008
2009
2010
2011
2008
2009
2010
2011
2008
2009
2010
2011
2009
2010
2011
2012
ANTM
29.96
29.93
30.13
30.35
0.29
0.21
0.28
0.41
0.04
0.06
0.14
0.13
2.18
2.25
1.74
0.84
AALI
29.5
29.65
29.80
29.95
0.23
0.18
0.18
0.21
0.42
0.23
0.24
0.24
4.42
4.73
4.15
3.56
ASII
32.02
32.12
32.36
32.67
1.06
0.82
0.92
1.02
0.14
0.14
0.15
0.14
0.20
0.33
0.33
3.26
BBCA
33.13
33.27
33.41
33.58
8.73
9.14
8.38
7.94
0.02
0.02
0.03
0.03
3.30
4.13
4.24
3.68
BDMN
32.31
32.22
32.40
32.59
6.76
5.20
5.38
4.52
0.02
0.02
0.03
0.02
2.08
2.50
2.03
1.81
BMRI
33.51
33.53
33.74
33.94
12.77
10.18
5.68
4.49
0.01
0.02
0.02
0.02
2.03
1.81
1.56
1.48
BBNI
32.94
33.06
33.15
33.33
9.97
10.85
6.53
7.43
0.01
0.01
0.02
0.02
1.49
1.65
1.89
1.62
BBRI
33.14
33.39
33.63
33.78
12.04
10.79
10.60
8.43
0.02
0.02
0.03
0.03
1.42
1.55
3.02
2.58
INTP
30.05
30.22
30.36
30.53
0.28
0.24
0.17
0.15
0.15
0.21
0.21
0.20
2.86
4.49
3.67
3.72
INDF
31.31
31.33
31.49
31.61
2.23
1.61
0.90
0.70
0.04
0.07
0.08
0.09
1.19
1.53
1.47
1.35
LSIP
29.22
29.21
29.35
29.55
0.62
0.27
0.22
0.16
0.19
0.15
0.19
0.25
0.43
0.59
2.69
2.71
PTBA
29.44
29.72
29.80
30.07
0.48
0.40
0.35
0.41
0.27
0.34
0.23
0.27
4.75
6.52
5.53
4.54
TLKM
32.14
32.21
32.24
32.27
1.07
0.97
0.77
0.69
0.16
0.16
0.16
0.15
0.65
0.60
0.49
0.51
TINS
29.39
29.21
29.40
29.51
0.55
0.42
0.40
0.43
0.08
0.06
0.16
0.14
2.54
3.01
2.56
1.72
UNTR
30.76
30.82
31.02
31.47
1.44
0.75
0.84
0.69
0.12
0.16
0.13
0.13
2.66
4.06
3.22
2.73
73
