LAMPIRAN 1 INPUT DATA TIAP VARIABEL

LAMPIRAN 1 INPUT DATA TIAP VARIABEL

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 43 44 45 46 47

Tahun 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2011 2011 2011 2011 2011

Kode ADRO BYAN ELSA ENRG INDY ITMG INCO MEDC MITI RUIS SUGI PTBA ADRO BYAN BUMI CITA DOID ELSA ENRG INDY ITMG INCO MEDC MITI PTRO RUIS PTBA ADRO BYAN BUMI CITA DOID ELSA ENRG INDY ITMG INCO MEDC MITI PTRO RUIS PTBA ADRO BYAN BORN BUMI CITA

NI 887198000000 20710000000 133772000000 -34943284000 1084742426000 2283001150000 1656112406000 2723023395000 2308724000 30072718222 -2461078509 1707771000000 4367252000000 1362870000000 1799168793000 41312261569 -160105733450 466233000000 -1729449764000 725670170000 3169950297000 1609929399000 181684647300 8925071679 15020730000 18616096993 2727734000000 2207313000000 740794000000 2811818387000 99704586889 -158671554045 63906000000 -62318783 772723177000 1844708436000 3952012068000 750526328700 7058787686 381807144000 12825872967 2008891000000 5031314639000 1873210000000 1827621000000 1960226822000 261691866949

CFO 678382000000 -209089000000 38499000000 36470014000 -234998714000 2292106916000 2006310254000 3627367424000 1377364263 6244595308 -7164799556 1609577000000 7097275000000 -347750000000 2324325842000 120280543390 -323772235400 288389000000 -324379805000 130167146000 3785412900000 1950361491000 723605028800 22965826384 361527243000 73717504421 2760210000000 2589628000000 562994000000 2807787843000 248313128524 1164302943882 34030000000 -578645028 -533540825000 2164040676000 5790666384000 794482556100 13686708330 573469740000 16887169756 2489794000000 6491800471000 1133385000000 1007571000000 1243988373000 228353018853

TAC 208816000000 229799000000 95273000000 -71413298000 1319741140000 -9105766000 -350197848000 -904344029000 931359737 23828122914 4703721047 98194000000 -2730023000000 1710620000000 -525157049000 -78968281821 163666501950 177844000000 -1405069959000 595503024000 -615462603000 -340432092000 -541920381500 -14040754705 -346506513000 -55101407428 -32476000000 -382315000000 177800000000 4030544000 -148608541635 -1322974497927 29876000000 516326245 1306264002000 -319332240000 -1838654316000 -43956227400 -6627920644 -191662596000 -4061296789 -480903000000 -1460485832000 739825000000 820050000000 716238449000 33338848096

TA t-1 14688683000000 2837735000000 2159405000000 9374780839000 5009974528000 8535797145000 20768591980000 23988395370000 124356936671 412623611282 56033737745 3979181000000 33720170000000 6747195000000 26635052990000 542229925431 419996233051 2159405000000 12626622529000 8710186004000 9249227055000 17406891050000 18707172780000 127830725345 1684097796000 618513428583 6106828000000 42360347000000 7134566000000 66449537190000 745410457582 6570728530932 4207629000000 10252391543000 11638614752000 10830287560000 18320996020000 18438042740000 109355092689 1757583324000 564166737925 8078578000000 40736194450000 8372079000000 8523960000000 64223448420000 1425400480785

REV thn ini 18092502000000 4876938000000 2543913000000 1859071111000 2314448882000 14493375910000 14439627490000 14156037250000 92953417113 1178572799002 42911263522 7216228000000 26938020000000 7752866000000 30412483420000 577862404269 6350638790348 3662331000000 1444368739000 2486579636000 14249467470000 7188713544000 6308719618000 68328469105 1623240222000 1037581722174 8947854000000 24689333000000 8745624000000 39486604940000 1806307122666 5798901592977 4210786000000 1249710407000 3765466981000 15073782910000 11532854630000 8402155774000 85140507102 1689271164000 1048158672581 7909154000000 36337221770000 13235877000000 6084311000000 36461645760000 2914968357151

REV t-1 11592640000000 3439492000000 2103690000000 1137542666000 2336961514000 8493846085000 25596067290000 11863350050000 51831946515 890978114527 54739686921 4123855000000 18092502000000 4876938000000 37179216120000 1324828308924 9583750000 2543913000000 1859071111000 2314448882000 14493375910000 14439627490000 14156037250000 92953417113 1944135918000 1178572799002 7216228000000 26938020000000 7752866000000 30412483420000 577862404269 6350638790348 3662331000000 1444368739000 2486579636000 14249467470000 7188713544000 6308719618000 68328469105 1623240222000 1037581722174 8947854000000 24689333000000 8745624000000 2751793000000 39486604940000 1806307122666

ΔREV 6499862000000 1437446000000 440223000000 721528445000 -22512632000 5999529825000 -11156439800000 2292687200000 41121470598 287594684475 -11828423399 3092373000000 8845518000000 2875928000000 -6766732700000 -746965904655 6341055040348 1118418000000 -414702372000 172130754000 -243908440000 -7250913946000 -7847317632000 -24624948008 -320895696000 -140991076828 1731626000000 -2248687000000 992758000000 9074121520000 1228444718397 -551737197371 548455000000 -194658332000 1278887345000 824315440000 4344141086000 2093436156000 16812037997 66030942000 10576950407 -1038700000000 11647888770000 4490253000000 3332518000000 -3024959180000 1108661234485

PPE 5924184000000 1923058000000 1213210000000 1872571000 97164297000 3469040120000 14704022610000 1732367735000 44192185930 176821828255 820516592 383932000000 7415677000000 1962032000000 10766921350000 460987255238 3176244298673 1332583000000 896785000 1189110159000 3245186205000 13835207080000 2228748285000 38117395115 1028608254000 165541156648 446754000000 8810252000000 1852993000000 9875568058000 765828523992 4095695269056 1304586000000 4497943000 1895715411000 3147148440000 13233294290000 2283915631000 32892470687 1290169116000 147635959871 921005000000 13052540790000 1949647000000 3015177000000 8241975450000 918810531460

REC thn ini 2243000000 461801000000 822603000000 686687041000 406321141000 2426811595000 1685448765000 3147826521000 49913897940 265579288500 25517888930 1376624000000 2882459000000 602187000000 7122679666000 12082846360 1757522044000 848743000000 396264063000 843010039000 1425231102000 2255537379000 2560022285000 8857613113 272621526000 208663115900 1505459000000 2476369000000 750234000000 6992481112000 91390613770 1359493182000 796134000000 636420973000 683865446000 1368393768000 1796465232000 5185498166000 13963328270 300392784000 254587483600 997178000000 4295339646000 723116000000 3264770000000 5174422813000 121703975400

REC t-1 26128000000 421417000000 643456000000 683010371000 407840448000 870737610000 2088011665000 3139896747000 39710653990 230613164800 14047033440 560508000000 2243000000 461801000000 5158846766000 28348085830 1564734566000 822603000000 686687041000 406321141000 2426811595000 1685448765000 3147826521000 49913897940 581169993000 265579288500 1376624000000 2882459000000 602187000000 7122679666000 12082846360 1757522044000 848743000000 396264063000 843010039000 1425231102000 2255537379000 2560022285000 8857613113 272621526000 208663115900 1505459000000 2476369000000 750234000000 437269000000 6992481112000 91390613770

ΔREC -23885000000 40384000000 179147000000 3676670000 -1519307000 1556073985000 -402562900000 7929774000 10203243950 34966123700 11470855490 816116000000 2880216000000 140386000000 1963832900000 -16265239470 192787478000 26140000000 -290422978000 436688898000 -1001580493000 570088614000 -587804236000 -41056284827 -308548467000 -56916172600 128835000000 -406090000000 148047000000 -130198554000 79307767410 -398028862000 -52609000000 240156910000 -159144593000 -56837334000 -459072147000 2625475881000 5105715157 27771258000 45924367700 -508281000000 1818970646000 -27118000000 2827501000000 -1818058299000 30313361630

No 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 65 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93

Tahun 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012

Kode DEWA DOID ELSA ENRG CNKO SMMT HRUM ITMG PSAB LAPD MEDC MITI PKPK PTRO RUIS KKGI SMRU PTBA INCO ADRO ARII BYAN BIPI BRAU BUMI DKFT CITA CTTH DEWA DOID ELSA ENRG CNKO SMMT GEMS HRUM PSAB LAPD MEDC MITI PTRO RUIS KKGI SMRU PTBA INCO

NI -219250897300 -153375000000 -26083000000 173924495 91466108000 7805111237 1827308395000 4976846238000 1397515002 6504192000 813057622500 27479363875 -2919562074 479735659000 3248824751 450203636878 -20859292502 3088067000000 3041582219000 3724977426000 108355700000 606880227500 -144259000000 1744478180000 6369411414000 303447766556 236313990931 2759299965 -402563786600 -148254115200 135597000000 267922869400 81574186000 14302141068 178934525099 1571110275000 854335725500 15799965000 59168217920 22090674433 477299570000 28993709479 229245899900 -65715372712 3593510000000 1038931944000

CFO 1139488946000 892051000000 340446000000 749916595 -117937090000 31202967 1543485596000 5391360156000 4372517643 146779997000 1289259670000 23053216047 -20347519784 768143883000 15294521176 496251341657 -28638886840 3600649000000 2922994750000 4205143806000 185992802000 386263629700 22959000000 462110336000 1856926966000 228369279069 478861264642 10058369233 281323738700 829269446700 537289000000 160938779700 -88740319000 -7039429482 -472310970396 1089368490000 433168062100 112844164000 2035315131000 21646289326 520641850000 -74997381817 132414406800 -102969740695 2212701000000 769296316000

TAC -1358739843300 -1045426000000 -366529000000 -575992100 209403198000 7773908270 283822799000 -414513918000 -2975002641 -140275805000 -476202047500 4426147828 17427957710 -288408224000 -12045696425 -46047704779 7779594338 -512582000000 118587469000 -480166380000 -77637102000 220616597800 -167218000000 1282367844000 4512484448000 75078487487 -242547273711 -7299069268 -683887525300 -977523561900 -401692000000 106984089700 170314505000 21341570550 651245495495 481741785000 421167663400 -97044199000 -1976146913080 444385107 -43342280000 103991091296 96831493100 37254367983 1380809000000 269635628000

TA t-1 4214867600000 7637438000000 6820719000000 11762035570000 1212738774000 15286803981 3470174000000 9930490778000 12806079700 1258506326000 20760035840000 114924725356 467804659413 2027751856000 594952096488 527245003219 193605875335 8722699000000 19959611560 54993783000000 2494134418000 15512333810000 3763967000000 19453249450000 72861493050000 1301283445488 1781463795640 218251524639 3946731535000 11606359390000 4389950000000 18465281560000 1710689375000 184960426475 3328501769359 4933697135000 11010338510 1184678779000 25245377740000 117966795513 3666581964000 985922224185 1047660088000 1602490003187 11510262000000 23530795920000

REV thn ini 2582322532000 6820719000000 4716771000000 2122862753000 1036506393000 9377219300 7575230515000 21706026880000 16090268210 359115637000 10418843030000 139394287082 389723325782 2403726897000 1164017876608 2127603072558 61080984908 10581570000000 11323403720 36175148100000 944978320000 13827550570000 357108000000 14878870230000 26904172950000 848500274577 2608869416336 161783288701 3255504121000 8194749845000 4777083000000 6361252599000 1515417909000 24003523342 3958897172445 10138800540000 1679742549000 336920981000 8834142973000 150825364700 3746211256000 1602490003187 2088416965000 42162803343 11594057000000 9400483786000

REV t-1 2096775048000 5798901592977 4210786000000 1249710407000 762186617000 28406711969 4486422000000 15073782910000 13858148210 1258506325113 8402155774000 85140507102 290440471584 1689271164000 1048158672581 969354917547 23860194834 7909154000000 11532854630000 36337221770000 884843336000 13235877000000 340033000000 15104159590000 36461645760000 485466804222 2914968357151 148501516234 2582322532000 7548300322000 4716771000000 2122862753000 1036506393000 9377219300 2861548447435 7575230515000 16090268210 359115637000 10418843030000 139394287082 2403726897000 1164017876608 2127603072558 61080984908 10581570000000 11323403720

ΔREV 485547484000 1021817407023 505985000000 873152346000 274319776000 -19029492669 3088808515000 6632243970000 2232120000 -899390688113 2016687256000 54253779980 99282854198 714455733000 115859204027 1158248155011 37220790074 2672416000000 -11521531226280 -162073670000 60134984000 591673570000 17075000000 -225289360000 -9557472810000 363033470355 -306098940815 13281772467 673181589000 646449523000 60312000000 4238389846000 478911516000 14626304042 1097348725010 2563570025000 1663652280790 -22194656000 -1584700057000 11431077618 1342484359000 438472126579 -39186107558 -18918181565 1012487000000 9389160382280

PPE 1776018946000 5089078000000 1413015000000 6972356000 453122152000 1451575696 1041869651000 3138125341000 1031017481 1140356367000 1060277073000 27547396647 178593732021 2317089606000 427428446061 84764762512 98319637638 1140466000000 14392625660000 17191297490000 567647816000 3181086894000 835000000 1606356246000 17152035340000 84076054542 872523233314 59226364832 1856700060000 5814660977000 1257235000000 5819264734 449317182000 2438532428 550663491903 1191170284000 484549926900 1054755270000 1170153923000 413755047200000 3339240852000 407057840913 345769161000 86462943338 1853447000000 15787580980000

REC thn ini 413453884700 1444379000000 1195040000000 1450167805000 456412543000 1462355359 575346101900 2333119373000 1392439061 28130943000 2410792935000 21714224860 103208541800 492111113000 289980295200 142737096500 21349388780 1180195000000 1785154683000 4606458334000 120755868000 951970965200 147047000000 1452928462000 3650191906000 249408163600 158679837800 34494288910 639931466200 2320806444000 1118512000000 2094844830000 213071052000 9736833735 533960016800 663138351400 58064262840 27120262000 2553799576000 44649338560 801239382000 512463398300 178091718200 210547456 1545556000000 1094635520000

REC t-1 334703011300 1359493182000 796134000000 636420973000 229247528000 1342576437 475310140100 1368393768000 6664200205 29917362000 5185498166000 13963328270 72827127240 300392784000 254587483600 173386827100 3387113043 997178000000 1811773756000 4295339646000 212921380000 723116000000 116873000000 1174337632000 5174422813000 180763628200 121703975400 22598644980 413453884700 1444379000000 1195040000000 1450167805000 456412543000 1462355359 241873307100 575346101900 1392439061 28130943000 2410792935000 21714224860 492111113000 289980295200 142737096500 21349388780 1180195000000 1785154683000

ΔREC 78750873400 84885818000 398906000000 813746832000 227165015000 119778922 100035961800 964725605000 -5271761144 -1786419000 -2774705231000 7750896590 30381414560 191718329000 35392811600 -30649730600 17962275737 183017000000 -26619073000 311118688000 -92165512000 228854965200 30174000000 278590830000 -1524230907000 68644535400 36975862400 11895643930 226477581500 876427444000 -76528000000 644677025000 -243341491000 8274478376 292086709700 87792249500 56671823779 -1010681000 143006641000 22935113700 309128269000 222483103100 35354621700 -21138841324 365361000000 -690519163000

No

Tahun

Kode

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 43 44 45 46 47

2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2008 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2009 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2010 2011 2011 2011 2011 2011

ADRO BYAN ELSA ENRG INDY ITMG INCO MEDC MITI RUIS SUGI PTBA ADRO BYAN BUMI CITA DOID ELSA ENRG INDY ITMG INCO MEDC MITI PTRO RUIS PTBA ADRO BYAN BUMI CITA DOID ELSA ENRG INDY ITMG INCO MEDC MITI PTRO RUIS PTBA ADRO BYAN BORN BUMI CITA

TAC / TA t-1 0.0142 0.0810 0.0441 -0.0076 0.2634 -0.0011 -0.0169 -0.0377 0.0075 0.0577 0.0839 0.0247 -0.0810 0.2535 -0.0197 -0.1456 0.3897 0.0824 -0.1113 0.0684 -0.0665 -0.0196 -0.0290 -0.1098 -0.2058 -0.0891 -0.0053 -0.0090 0.0249 0.0001 -0.1994 -0.2013 0.0071 0.0001 0.1122 -0.0295 -0.1004 -0.0024 -0.0606 -0.1090 -0.0072 -0.0595 -0.0359 0.0884 0.0962 0.0112 0.0234

ΔREV / TA t-1 0.4425 0.5065 0.2039 0.0770 -0.0045 0.7029 -0.5372 0.0956 0.3307 0.6970 -0.2111 0.7771 0.2623 0.4262 -0.2541 -1.3776 15.0979 0.5179 -0.0328 0.0198 -0.0264 -0.4166 -0.4195 -0.1926 -0.1905 -0.2280 0.2836 -0.0531 0.1391 0.1366 1.6480 -0.0840 0.1303 -0.0190 0.1099 0.0761 0.2371 0.1135 0.1537 0.0376 0.0187 -0.1286 0.2859 0.5363 0.3910 -0.0471 0.7778

PPE / TA t-1 0.4033 0.6777 0.5618 0.0002 0.0194 0.4064 0.7080 0.0722 0.3554 0.4285 0.0146 0.0965 0.2199 0.2908 0.4042 0.8502 7.5626 0.6171 0.0001 0.1365 0.3509 0.7948 0.1191 0.2982 0.6108 0.2676 0.0732 0.2080 0.2597 0.1486 1.0274 0.6233 0.3101 0.0004 0.1629 0.2906 0.7223 0.1239 0.3008 0.7341 0.2617 0.1140 0.3204 0.2329 0.3537 0.1283 0.6446

ΔREV - ΔREC 6523747000000 1397062000000 261076000000 717851775000 -20993325000 4443455840000 -10753876900000 2284757426000 30918226648 252628560775 -23299278889 2276257000000 5965302000000 2735542000000 -8730565600000 -730700665185 6148267562348 1092278000000 -124279394000 -264558144000 757672053000 -7821002560000 -7259513396000 16431336819 -12347229000 -84074904228 1602791000000 -1842597000000 844711000000 9204320074000 1149136950987 -153708335371 601064000000 -434815242000 1438031938000 881152774000 4803213233000 -532039725000 11706322840 38259684000 -35347417293 -530419000000 9828918124000 4517371000000 505017000000 -1206900881000 1078347872855

(ΔREV - ΔREC) / TA t-1 0.4441 0.4923 0.1209 0.0766 -0.0042 0.5206 -0.5178 0.0952 0.2486 0.6122 -0.4158 0.5720 0.1769 0.4054 -0.3278 -1.3476 14.6389 0.5058 -0.0098 -0.0304 0.0819 -0.4493 -0.3881 0.1285 -0.0073 -0.1359 0.2625 -0.0435 0.1184 0.1385 1.5416 -0.0234 0.1429 -0.0424 0.1236 0.0814 0.2622 -0.0289 0.1070 0.0218 -0.0627 -0.0657 0.2413 0.5396 0.0592 -0.0188 0.7565

α0 = 0.015

α1 = 0.067

α0 * (1 / TA t-1) 0.015 0.015 0.015 0.015 0.015 0.015 0.015 0.015 0.015 0.015 0.015 0.015 0.015 0.015 0.015 0.015 0.015 0.015 0.015 0.015 0.015 0.015 0.015 0.015 0.015 0.015 0.015 0.015 0.015 0.015 0.015 0.015 0.015 0.015 0.015 0.015 0.015 0.015 0.015 0.015 0.015 0.015 0.015 0.015 0.015 0.015 0.015

α1 * ((ΔREV - ΔREC) / TA t-1) 0.0298 0.0330 0.0081 0.0051 -0.0003 0.0349 -0.0347 0.0064 0.0167 0.0410 -0.0279 0.0383 0.0119 0.0272 -0.0220 -0.0903 0.9808 0.0339 -0.0007 -0.0020 0.0055 -0.0301 -0.0260 0.0086 -0.0005 -0.0091 0.0176 -0.0029 0.0079 0.0093 0.1033 -0.0016 0.0096 -0.0028 0.0083 0.0055 0.0176 -0.0019 0.0072 0.0015 -0.0042 -0.0044 0.0162 0.0362 0.0040 -0.0013 0.0507

α2 = -0.089 α2 * (PPE / TA t-1) -0.0359 -0.0603 -0.0500 0.0000 -0.0017 -0.0362 -0.0630 -0.0064 -0.0316 -0.0381 -0.0013 -0.0086 -0.0196 -0.0259 -0.0360 -0.0757 -0.6731 -0.0549 0.0000 -0.0122 -0.0312 -0.0707 -0.0106 -0.0265 -0.0544 -0.0238 -0.0065 -0.0185 -0.0231 -0.0132 -0.0914 -0.0555 -0.0276 0.0000 -0.0145 -0.0259 -0.0643 -0.0110 -0.0268 -0.0653 -0.0233 -0.0101 -0.0285 -0.0207 -0.0315 -0.0114 -0.0574

NDTA

DTA

0.0089 -0.0123 -0.0269 0.0201 0.0130 0.0137 -0.0827 0.0150 0.0000 0.0179 -0.0142 0.0447 0.0073 0.0163 -0.0429 -0.1510 0.3227 -0.0060 0.0143 0.0008 -0.0107 -0.0858 -0.0216 -0.0029 -0.0399 -0.0179 0.0261 -0.0064 -0.0002 0.0111 0.0269 -0.0420 -0.0030 0.0121 0.0088 -0.0054 -0.0317 0.0020 -0.0046 -0.0489 -0.0125 0.0005 0.0026 0.0304 -0.0125 0.0023 0.0083

0.0054 0.0933 0.0710 -0.0277 0.2504 -0.0148 0.0658 -0.0527 0.0075 0.0399 0.0981 -0.0201 -0.0882 0.2372 0.0232 0.0053 0.0669 0.0884 -0.1256 0.0676 -0.0558 0.0663 -0.0074 -0.1069 -0.1659 -0.0712 -0.0314 -0.0026 0.0251 -0.0110 -0.2262 -0.1593 0.0101 -0.0121 0.1035 -0.0241 -0.0686 -0.0044 -0.0560 -0.0602 0.0053 -0.0600 -0.0385 0.0579 0.1087 0.0088 0.0151

ABS DTA 0.0054 0.0933 0.0710 0.0277 0.2504 0.0148 0.0658 0.0527 0.0075 0.0399 0.0981 0.0201 0.0882 0.2372 0.0232 0.0053 0.0669 0.0884 0.1256 0.0676 0.0558 0.0663 0.0074 0.1069 0.1659 0.0712 0.0314 0.0026 0.0251 0.0110 0.2262 0.1593 0.0101 0.0121 0.1035 0.0241 0.0686 0.0044 0.0560 0.0602 0.0053 0.0600 0.0385 0.0579 0.1087 0.0088 0.0151

No 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93

Tahun 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2011 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012 2012

Kode DEWA DOID ELSA ENRG CNKO SMMT HRUM ITMG PSAB LAPD MEDC MITI PKPK PTRO RUIS KKGI SMRU PTBA INCO ADRO ARII BYAN BIPI BRAU BUMI DKFT CITA CTTH DEWA DOID ELSA ENRG CNKO SMMT GEMS HRUM PSAB LAPD MEDC MITI PTRO RUIS KKGI SMRU PTBA INCO

TAC / TA t-1 -0.3224 -0.1369 -0.0537 0.0000 0.1727 0.5085 0.0818 -0.0417 -0.2323 -0.1115 -0.0229 0.0385 0.0373 -0.1422 -0.0202 -0.0873 0.0402 -0.0588 5.9414 -0.0087 -0.0311 0.0142 -0.0444 0.0659 0.0619 0.0577 -0.1362 -0.0334 -0.1733 -0.0842 -0.0915 0.0058 0.0996 0.1154 0.1957 0.0976 38.2520 -0.0819 -0.0783 0.0038 -0.0118 0.1055 0.0924 0.0232 0.1200 0.0115

ΔREV / TA t-1 0.1152 0.1338 0.0742 0.0742 0.2262 -1.2448 0.8901 0.6679 0.1743 -0.7146 0.0971 0.4721 0.2122 0.3523 0.1947 2.1968 0.1923 0.3064 -577.2423 -0.0029 0.0241 0.0381 0.0045 -0.0116 -0.1312 0.2790 -0.1718 0.0609 0.1706 0.0557 0.0137 0.2295 0.2800 0.0791 0.3297 0.5196 151.0991 -0.0187 -0.0628 0.0969 0.3661 0.4447 -0.0374 -0.0118 0.0880 0.3990

PPE / TA t-1 0.4214 0.6663 0.2072 0.0006 0.3736 0.0950 0.3002 0.3160 0.0805 0.9061 0.0511 0.2397 0.3818 1.1427 0.7184 0.1608 0.5078 0.1307 721.0875 0.3126 0.2276 0.2051 0.0002 0.0826 0.2354 0.0646 0.4898 0.2714 0.4704 0.5010 0.2864 0.0003 0.2627 0.0132 0.1654 0.2414 44.0086 0.8903 0.0464 3507.3857 0.9107 0.4129 0.3300 0.0540 0.1610 0.6709

ΔREV - ΔREC 406796610600 936931589023 107079000000 59405514000 47154761000 -19149271591 2988772553200 5667518365000 7503881144 -897604269113 4791392487000 46502883390 68901439638 522737404000 80466392427 1188897885611 19258514337 2489399000000 -11494912153280 -473192358000 152300496000 362818604800 -13099000000 -503880190000 -8033241903000 294388934955 -343074803215 1386128537 446704007500 -229977921000 136840000000 3593712821000 722253007000 6351825666 805262015310 2475777775500 1606980457011 -21183975000 -1727706698000 -11504036082 1033356090000 215989023479 -74540729258 2220659759 647126000000 10079679545280

(ΔREV - ΔREC) / TA t-1 0.0965 0.1227 0.0157 0.0051 0.0389 -1.2527 0.8613 0.5707 0.5860 -0.7132 0.2308 0.4046 0.1473 0.2578 0.1352 2.2549 0.0995 0.2854 -575.9086 -0.0086 0.0611 0.0234 -0.0035 -0.0259 -0.1103 0.2262 -0.1926 0.0064 0.1132 -0.0198 0.0312 0.1946 0.4222 0.0343 0.2419 0.5018 145.9520 -0.0179 -0.0684 -0.0975 0.2818 0.2191 -0.0711 0.0014 0.0562 0.4284

α0 = 0.015

α1 = 0.067

α0 * (1 / TA t-1) 0.015 0.015 0.015 0.015 0.015 0.015 0.015 0.015 0.015 0.015 0.015 0.015 0.015 0.015 0.015 0.015 0.015 0.015 0.015 0.015 0.015 0.015 0.015 0.015 0.015 0.015 0.015 0.015 0.015 0.015 0.015 0.015 0.015 0.015 0.015 0.015 0.015 0.015 0.015 0.015 0.015 0.015 0.015 0.015 0.015 0.015

α1 * ((ΔREV - ΔREC) / TA t-1) 0.0065 0.0082 0.0011 0.0003 0.0026 -0.0839 0.0577 0.0382 0.0393 -0.0478 0.0155 0.0271 0.0099 0.0173 0.0091 0.1511 0.0067 0.0191 -38.5859 -0.0006 0.0041 0.0016 -0.0002 -0.0017 -0.0074 0.0152 -0.0129 0.0004 0.0076 -0.0013 0.0021 0.0130 0.0283 0.0023 0.0162 0.0336 9.7788 -0.0012 -0.0046 -0.0065 0.0189 0.0147 -0.0048 0.0001 0.0038 0.0287

α2 = -0.089 α2 * (PPE / TA t-1) -0.0375 -0.0593 -0.0184 -0.0001 -0.0333 -0.0085 -0.0267 -0.0281 -0.0072 -0.0806 -0.0045 -0.0213 -0.0340 -0.1017 -0.0639 -0.0143 -0.0452 -0.0116 -64.1768 -0.0278 -0.0203 -0.0183 0.0000 -0.0073 -0.0210 -0.0058 -0.0436 -0.0242 -0.0419 -0.0446 -0.0255 0.0000 -0.0234 -0.0012 -0.0147 -0.0215 -3.9168 -0.0792 -0.0041 -312.1573 -0.0811 -0.0367 -0.0294 -0.0048 -0.0143 -0.0597

NDTA

DTA

ABS DTA

-0.0160 -0.0361 -0.0024 0.0153 -0.0156 -0.0774 0.0460 0.0251 0.0471 -0.1134 0.0259 0.0208 -0.0091 -0.0694 -0.0399 0.1518 -0.0235 0.0225 -102.7477 -0.0134 -0.0012 -0.0017 0.0147 0.0059 -0.0133 0.0244 -0.0415 -0.0087 -0.0193 -0.0309 -0.0084 0.0280 0.0199 0.0161 0.0165 0.0271 5.8770 -0.0654 0.0063 -312.1489 -0.0472 -0.0071 -0.0191 0.0103 0.0044 -0.0160

-0.3063 -0.1008 -0.0514 -0.0153 0.1883 0.5859 0.0358 -0.0669 -0.2794 0.0020 -0.0489 0.0177 0.0464 -0.0728 0.0196 -0.2391 0.0637 -0.0812 108.6890 0.0047 -0.0300 0.0159 -0.0592 0.0600 0.0753 0.0333 -0.0947 -0.0247 -0.1540 -0.0533 -0.0831 -0.0222 0.0796 0.0993 0.1792 0.0705 32.3750 -0.0165 -0.0846 312.1526 0.0354 0.1125 0.1116 0.0130 0.1155 0.0275

0.3063 0.1008 0.0514 0.0153 0.1883 0.5859 0.0358 0.0669 0.2794 0.0020 0.0489 0.0177 0.0464 0.0728 0.0196 0.2391 0.0637 0.0812 108.6890 0.0047 0.0300 0.0159 0.0592 0.0600 0.0753 0.0333 0.0947 0.0247 0.1540 0.0533 0.0831 0.0222 0.0796 0.0993 0.1792 0.0705 32.3750 0.0165 0.0846 312.1526 0.0354 0.1125 0.1116 0.0130 0.1155 0.0275

No

Tahun

Kode

UDK

TOT_KOM

1

2008

2

2008

3

PDK

KMR

KA

KI

KM

ADRO

2

6

0.3333

1

BYAN

2

5

0.4000

1

2008

ELSA

2

5

0.4000

0

4

2008

ENRG

2

5

0.4000

5

2008

INDY

2

5

0.4000

6

2008

ITMG

2

6

0.3333

7

2008

INCO

3

10

0.3000

8

2008

MEDC

2

5

0.4000

9

2008

MITI

1

3

0.3333

10

2008

RUIS

1

3

0.3333

11

2008

SUGI

1

2

0.5000

12

2008

PTBA

2

6

0.3333

13

2009

ADRO

2

6

0.3333

14

2009

BYAN

2

5

0.4000

15

2009

BUMI

2

8

0.2500

16

2009

CITA

1

2

0.5000

17

2009

DOID

2

6

0.3333

18

2009

ELSA

2

5

0.4000

19

2009

ENRG

2

5

0.4000

20

2009

INDY

2

5

0.4000

21

2009

ITMG

2

6

0.3333

22

2009

INCO

3

10

0.3000

23

2009

MEDC

2

5

0.4000

24

2009

MITI

1

3

0.3333

25

2009

PTRO

4

7

0.5714

26

2009

RUIS

1

3

0.3333

27

2009

PTBA

2

5

0.4000

28

2010

ADRO

2

6

0.3333

29

2010

BYAN

2

5

0.4000

30

2010

BUMI

2

8

0.2500

31

2010

CITA

1

2

0.5000

32

2010

DOID

2

5

0.4000

33

2010

ELSA

2

5

0.4000

34

2010

ENRG

2

5

0.4000

KM (Dummy)

KAP

KAP (Dummy)

Total Hutang

Total Ekuitas

DER

3

0.6311

0.1789

1

Haryanto Sahari dan Rekan

1

4

0.4728

0.7093

1


1

5

0.7934

0.1751

1

Purwantono, Sarwoko, dan Sandjaja

1

0

3

0.4883

0.3816

1

Jimmy Budhi dan Rekan

0

8879920669000

0

3

0.7309

0.0791

1

Osman Bing Satrio dan Rekan

1

3496524181000

1

4

0.7760

0.0240

1


1

4087352770000

1

3

0.8207

0.0113

1


1

0

5

0.5166

0


0

3

0.3652

0.0760

1

Johan Malonda Astika dan Rekan

0

3

0.7716

0.0265

1

0

3

0.8400

0

1

3

0.2208

0.0173

1

3

0.4909

0.1647

1

5

0.1427

0.7113

1

4

0.1787

1

3

1

3

0

5

0.7934

0

3

0.4501

0

3

0.7312

1

4

0.7372

1

3

0.7986

0.0002

0

5

0.5100

0

3

0.4178

0

3

0.9855

0

3

0.7719

0.0265

1

3

0.2404

0.0173

1

3

0.4391

0.1594

1

1

4

0.3427

0.6080

1

1

4

0.0516

0

1

3

0.9653

0

1

3

0.4005

0

Tjiendradjaja dan Handoko Tomo

0

1

5

0.7934

0.0420

1

Purwantono, Suherman, dan Surja

1

1

3

0.4006

0.9574

1


0

Total Aktiva

ROA

19692546000000

14009245000000

1.4057

33720170000000

4734347000000

1992490000000

2.3761

6747195000000

0.0031

1685724000000

1613833000000

1.0445

2159405000000

0.0619

3711240898000

2.3927

12626622529000

-0.0028

5213609175000

0.6707

8710186004000

0.1245

6766561820000

0.6041

9249227055000

0.2468

5062909684000

17530358320000

0.2888

17406891050000

0.0951

1

13689434390000

8127733216000

1.6843

18707172780000

0.1456

0

108176297900

19654427455

5.5039

127830725345

0.0181


1

416944964700

201556763500

2.0686

618513428583

0.0486

Purbalauddin dan Rekan

0

4653820054

39538862333

0.1177

44192682387

-0.0557

1


1

2029169000000

3998132000000

0.5075

6106828000000

0.2796

1

Tanudiredja, Wibisana, dan Rekan

1

21970369000000

18576441000000

1.1827

42360347000000

0.1031

0.0263

1


1

4660542000000

2415132000000

1.9297

7134566000000

0.1910

0


0

54380860440000

13758002690000

3.9527

66449537190000

0.0271

0.9180

0

Tjahjadi, Pradhono, dan Teramihardja

0

272395100980

381028074654

0.7149

745410457582

0.0554

0.4515

0


0

6370341448173

192827729321

33.0364

6570728530932

-0.0244

0.1177

1


1

2286168000000

1909678000000

1.1971

4207629000000

0.1108

0.0270

1


0

8477966841000

1741368560000

4.8686

10252391543000

-0.1687

0.0793

1


1

6338950794000

5331922407000

1.1889

11638614752000

0.0624

0.0183

1


1

3844878005000

7365356558000

0.5220

10830287560000

0.2927

0.0159

1


1

4271458982000

14789955020000

0.2888

18320996020000

0.0879

0


1

12402269950000

6695698609000

1.8523

18438042740000

0.0099

1

Tanubrata Sutanto dan Rekan

0

80775593555

28579499134

2.8263

109355092689

0.0816

0


1

1081662606000

755863917000

1.4310

1757583324000

0.0085

1


1

3524368424

211016895777

0.0167

564166737925

0.0330

1


1

2292740000000

5701372000000

0.4021

8078578000000

0.3377


1

21970369000000

18576441000000

1.1827

40736194450000

0.0542


1

5333856000000

2939406000000

1.8146

8372079000000

0.0885


0

59283141800000

14617766500000

4.0556

64223448420000

0.0438

Tjahjadi, Pradhono, dan Teramihardja

0

62472995482

635438157670

0.0983

1425400480785

0.0699

7501452436708

135983967873

55.1642

7637438000000

-0.0208

1728408000000

1937289000000

0.8922

6820719000000

0.0094

5875002790000

5855082271000

1.0034

11762035570000

-0.0000 0.0674

35

2010

INDY

3

6

0.5000

0

3

0.6312

0.0793

1


1

6002888394000

5438332251000

1.1038

11458782987000

36

2010

ITMG

2

6

0.3333

1

4

0.6500

0.0048

1


1

3331410552000

6515172864000

0.5113

9930490778000

0.1858

37

2010

INCO

3

10

0.3000

0

3

0.7986

0.0002

1


1

4611929220000

15179034240000

0.3038

19959611560

198.0004

38

2010

MEDC

2

6

0.3333

0

5

0.5088

0


1

13221816840000

7102792438000

1.8615

20760035840000

0.0362

39

2010

MITI

2

4

0.5000

1

3

0.3243

0.2697

1

Tanubrata Sutanto Fahmi dan Rekan

0

7941720972

35507515635

0.2237

114924725356

0.0614

40

2010

PTRO

3

6

0.5000

0

3

0.9855

0


1

920199132000

1090419300000

0.8439

2027751856000

0.1883

41

2010

RUIS

1

3

0.3333

1

3

0.7719

0.0265

1


1

380930014900

214010581675

1.7800

594952096488

0.0216

42

2010

PTBA

2

5

0.4000

1

3

0.2514

0.0162

1


1

2281451000000

6366736000000

0.3583

8722699000000

0.2303

43

2011

ADRO

2

6

0.3333

1

3

0.4391

0.1594

1


1

29314133390000

22255978200000

1.3171

54993783000000

0.0915

44

2011

BYAN

2

5

0.4000

1

3

0.3427

0.6073

45

2011

BORN

3

6

0.5000

1

3

0.7300

46

2011

BUMI

2

8

0.2500

1

3

0.2918

47

2011

CITA

1

2

0.5000

1

3

0.9653

1


1

7954721000000

6431520000000

1.2368

15512333810000

0.1208

0


1

6889825000000

8483984000000

0.8121

15373809000000

0.1189

0


0

56425126800000

10720566700000

5.2633

72861493050000

0.0269

0

Teramihardja, Pradhono, dan Chandra

0

829792916217

1020862392908

0.8128

1781463795640

0.1469

No

Tahun

Kode

UDK

TOT_KOM

PDK

KMR

KA

KI

KM

Total Aktiva

ROA

48

2011

DEWA

1

2

0.5000

0

3

0.4733

0


0

841637421200

2859387942000

49

2011

DOID

3

8

0.3750

0

3

0.4006

0


0

9864475000000

955304000000

0.2943

3946731535000

-0.0556

10.3260

11606359390000

50

2011

ELSA

2

5

0.4000

0

6

0.7372

0


1

2485125000000

1904825000000

-0.0132

1.3046

4389950000000

-0.0059

51

2011

ENRG

2

5

0.4000

1

3

0.3311

1


0

11215084920000

52

2011

CNKO

1

3

0.3333

0

3

0.7011

0

Mulyamin Sensi Suryanto dan Lianny

0

873622554000

6139748986000

1.8266

18465281560000

0.0000

837066821000

1.0437

1710689375000

0.0535

53

2011

SMMT

1

3

0.3333

0

3

0.2531

0

Osman Bing Satrio dan Eny

1

54

2011

HRUM

2

5

0.4000

0

3

0.7035

0.0060

1


1

27170047360

157790379114

0.1722

184960426475

0.0422

10935670080000

3532979811000

3.0953

4933697135000

55

2011

ITMG

2

6

0.3333

1

4

0.6500

0.0178

1


1

0.3704

4535266710000

98493668520000

0.0460

15339610330000

56

2011

PSAB

1

3

0.3333

0

4

0.4867

0


0

0.3244

7718638096

2606245096

2.9616

11010338510

0.1269

57

2011

LAPD

1

2

0.5000

0

3

0.6302

1

Hananta Budianto dan Rekan

58

2011

MEDC

2

6

0.3333

1

5

0.5819

0


0

488869123000

695809656000

0.7026

1184678779000

0.0055

1

15784176130000

779477691000

20.2497

25245377740000

59

2011

MITI

2

4

0.5000

1

3

0.3175

0.3896

1

0.0322


0

55160486003

62806309510

0.8783

117966795513

60

2011

PKPK

1

3

0.3333

1

3

0.1011

0.4973

1

0.2329

Junaidi, Chairul, dan Subyakto

0

282151937000

189686346172

1.4875

471838283186

-0.0062

61

2011

PTRO

3

7

0.4286

0

3

0.9855

62

2011

RUIS

1

4

0.2500

0

3

0.7719

0.0265

0


1

1987235458000

1451081216000

1.3695

3666581964000

0.1308

1

Aryanto, Amir Jusuf, Mawar, dan Saptoto

0

774059249203

211862974983

3.6536

985922224185

0.0033

63

2011

KKGI

1

4

0.2500

0

3

0.6635

0.3270

64

2011

SMRU

1

3

0.3333

0

3

0.9333

1


1

320744961994

657147934326

0.4881

1047660088000

0.4297

0


1

47547942057

337478079426

0.1409

1602490003187

-0.0130

65

2011

PTBA

2

6

0.3333

1

3

0.2179

0.0026

66

2011

INCO

2

9

0.2222

1

3

0.7951

0.0042

1


1

3342102000000

8165002000000

0.4093

11510262000000

0.2683

1


1

5943434809000

1612243710000

3.6864

23530795920000

0.1293

67

2012

ADRO

2

6

0.3333

1

3

0.4391

0.1597

68

2012

ARII

3

6

0.5000

1

3

0.5060

0.2591

1


1

35929409040000

29105934770000

1.2344

65035343810000

0.0573

1


1

1504336682000

1402365708000

1.0727

2906702390000

0.0373

69

2012

BYAN

2

5

0.4000

1

3

0.3427

0.6073

70

2012

BIPI

1

3

0.3333

0

4

0.4149

0.0002

1


1

11675340070000

6877342207000

1.6977

18552682270000

0.0327

1

Bismar, Muntalib, dan Yunus

0

755441000000

3723716000000

0.2029

4479157000000

-0.0322

71

2012

BRAU

3

8

0.3750

1

3

0.8800

72

2012

BUMI

3

13

0.2308

1

3

0.2918

0


1

18521108610000

2354399296000

7.8666

20875507900000

0.0836

0


0

65005986080000

4549575119000

14.2884

69555561200000

0.0916

73

2012

DKFT

1

3

0.3333

0

3

0.7548

74

2012

CITA

1

2

0.5000

1

3

0.9653

0


0

149204565244

1386445565793

0.1076

1535650131037

0.1976

0

Teramihardja, Pradhono, dan Chandra

0

833926770928

1134652334465

0.7350

1968579105393

75

2012

CTTH

1

3

0.3333

0

3

0.5222

0.1200

1


0

182686741400

78751784810

2.3198

261438526210

76

2012

DEWA

1

3

0.3333

0

3

0.3929

0.0106

0


0

1612249474000

2658576350000

0.6064

4270825824000

-0.0943

77

2012

DOID

4

8

0.5000

0

3

0.3996

78

2012

ELSA

2

5

0.4000

0

5

0.7158

1


0

10400825040000

869827791800

11.9573

11270652830000

-0.0132

0


1

2252312000000

2042245000000

1.1029

4294557000000

79

2012

ENRG

2

4

0.5000

0

3

0.3352

0.0316

0.0043

1


0

13426245770000

6712859741000

2.0001

20139105510000

80

2012

CNKO

2

5

0.4000

0

3

0.4969

0.0133

0.0719

1


0

584858811000

918641264000

0.6367

1503500075000

0.0543

81

2012

SMMT

3

5

0.6000

0

3

0.7743

82

2012

GEMS

3

6

0.5000

0

3

0.9700

0


1

34165680350

446013614465

0.0766

480179294813

0.0298

0


1

538865215532

2901460793901

0.1857

3440326009433

83

2012

HRUM

2

5

0.4000

0

3

0.7048

0.0520

1


1

1068978659000

4165518068000

0.2566

5234496727000

84

2012

PSAB

1

3

0.3333

0

4

0.9460

0.3001

0


0

2805523180000

2776598418000

1.0104

5582121599000

85

2012

LAPD

1

2

0.5000

0

3

0.6302

0.1530

1

Hananta Budianto dan Rekan

0

443779592000

712105420000

0.6232

1155885012000

86

2012

MEDC

2

6

0.3333

0

5

0.5750

0.0137

0


1

17615007330000

8194452630000

2.1496

25809459960000

87

2012

MITI

2

4

0.5000

1

3

0.3175

0.0023

1


0

53730999117

94809733218

0.5667

148540732335

88

2012

PTRO

3

7

0.4286

0

3

0.6980

0.1487

0


1

3327948536000

1820084220000

1.8285

5148032756000

89

2012

RUIS

1

3

0.3333

0

3

0.7719

0.0927

0.0265

1

Aryanto, Amir Jusuf, Mawar, dan Saptoto

0

938642311170

237936336553

3.9449

1176578647723

90

2012

KKGI

2

5

0.4000

0

3

0.6289

0.0246

0.3275

1


1

296424917900

712318136800

0.4161

1008743055000

91

2012

SMRU

1

3

0.3333

0

3

0.8522

0.2273

0


1

35785502863

271762706714

0.1317

307548209577

-0.2173

92

2012

PTBA

2

6

0.3333

1

3

0.1875

93

2012

INCO

3

10

0.3000

1

3

0.7951

0.0003

1


1

4223812000000

8505169000000

0.4966

12728981000000

0.2823

0.1412

1


1

5943975828000

16728895610000

0.3553

22672871440000

0.0458

0.0997

0.0504

0.0658 0.0649

0.0100 0.0504 0.3896

KM (Dummy)

KAP

KAP (Dummy)

Total Hutang

Total Ekuitas

DER

LAMPIRAN 2 OUTPUT DATA UJI ASUMSI KLASIK DAN PENGHITUNGAN MANAJEMEN LABA

UJI ASUMSI KLASIK PENGHITUNGAN MANAJEMEN LABA UJI NORMALITAS (SEBELUM DATA NORMAL) Case Processing Summary Cases Valid N

Missing

Percent

Unstandardized Residual

93

N

100.0%

Total

Percent 0

N

0.0%

Percent 93

100.0%

Descriptives Statistic Unstandardized Residual Mean

Std. Error

0E-7 .41264777

95% Confidence Interval for Mean

Lower Bound

-.8195541

Upper Bound

.8195541

5% Trimmed Mean

-.4865399

Median

-.4894765

Variance

15.836

Std. Deviation

3.97943097

Minimum

-2.41832

Maximum

36.56936

Range

38.98768

Interquartile Range

.13653

Skewness Kurtosis

8.770

.250

80.029

.495

M-Estimators Huber's MEstimatora Unstandardized Residual

-.4883622

Tukey's Biweightb -.4915639

a. The weighting constant is 1,339. b. The weighting constant is 4,685. c. The weighting constants are 1,700, 3,400, and 8,500 d. The weighting constant is 1,340*pi.

Hampel's MEstimatorc -.4908879

Andrews' Waved -.4916874

Percentiles Percentiles 5

10

25

50

75

90

95

Weighted Unstandardize Average(Definitio d Residual .689083 .619110 .554148 .489476 .417618 .364539 .217195 n 1) 9 4 9 5 3 9 2 Tukey's Hinges

Unstandardize d Residual

.548474 .489476 .419195 7 5 0 Extreme Values Case Number


Highest

Lowest

Value

1

84

36.56936

2

66

9.55456

3

53

.03615

4

17

-.21401

5

5

-.21856

1

87

-2.41832

2

48

-.80552

3

56

-.71569

4

31

-.69478

5

25

-.68664

Tests of Normality Kolmogorov-Smirnova Statistic Unstandardized Residual a. Lilliefors Significance Correction

.489

df

Shapiro-Wilk

Sig. 93

.000

Statistic .136

df

Sig. 93

.000

UJI NORMALITAS (SETELAH DATA NORMAL) Case Processing Summary Cases Valid N

Missing

Percent


87

N

100.0%

Total

Percent 0

N

0.0%

Percent 87

100.0%

Descriptives Statistic Unstandardized Residual

Mean

Std. Error

0E-7 .00918825

95% Confidence Interval for Mean

Lower Bound

-.0182656

Upper Bound

.0182656

5% Trimmed Mean

-.0005519

Median

-.0024108

Variance

.007

Std. Deviation

.08570228

Minimum

-.23523

Maximum

.25077

Range

.48600

Interquartile Range

.11385

Skewness Kurtosis

.092

.258

1.206

.511

M-Estimators Huber's MEstimatora Unstandardized Residual

-.0007674

Tukey's Biweightb -.0011052

a. The weighting constant is 1,339. b. The weighting constant is 4,685. c. The weighting constants are 1,700, 3,400, and 8,500 d. The weighting constant is 1,340*pi.



Percentiles Percentiles 5

10

25

50

75

90

95

Weighted Unstandardize .002410 .058528 .096855 .149734 Average(Definitio d Residual .153923 .093992 .055323 8 3 2 0 n 1) 5 2 0 Tukey's Hinges

Unstandardize d Residual

.055067 .002410 .058290 8 8 5 Extreme Values Case Number


Highest

Lowest

Value

1

86

.25077

2

85

.23621

3

83

.17626

4

84

.17367

5

82

.11383

1

13

-.23523

2

1

-.23289

3

4

-.15734

4

3

-.15454

5

2

-.15300

Tests of Normality Kolmogorov-Smirnova Statistic Unstandardized Residual

df

.058

*. This is a lower bound of the true significance. a. Lilliefors Significance Correction

Shapiro-Wilk

Sig. 87

Statistic *

.200

.978

df

Sig. 87

.141

UJI HETEROKEDASTISITAS Variables Entered/Removedb Model 1

Variables Entered

Variables Removed

PPE_TA, REV_TAb

Method . Enter

a. Dependent Variable: ABS b. All requested variables entered. Model Summary Model

R .161a

1

Adjusted R Square

R Square .026

Std. Error of the Estimate

.003

.05632376

a. Predictors: (Constant), PPE_TA, REV_TA ANOVAa Model 1

Sum of Squares

Df

Mean Square

Regression

.007

2

.004

Residual

.266

84

.003

Total

.274

86

F

Sig.

1.111

.334b

a. Dependent Variable: ABS b. Predictors: (Constant), PPE_TA, REV_TA Coefficientsa Unstandardized Coefficients Model 1

B (Constant)

Std. Error .071

.008

REV_TA

.013

.009

PPE_TA

-.026

.018

a. Dependent Variable: ABS

Standardized Coefficients Beta

t

Sig.

8.992

.000

.387

1.462

.147

-.385

-1.453

.150

UJI MULTIKOLINEARITAS Coefficientsa Unstandardized Coefficients Model 1

B

Standardized Coefficients

Std. Error

(Constant)

.015

.012

REV_TA

.067

.014

PPE_TA

-.089

.028

Beta

Collinearity Statistics t

Sig.

Tolerance

1.208

.230

1.102

4.844

.000

.165

6.405

-.726

-3.189

.002

.165

6.405

a. Dependent Variable: TAC_TA

UJI AUTOKORELASI Model Summaryb Model 1

R

R Square a

.529

Adjusted R Square

.280

a. Predictors: (Constant), PPE_TA, REV_TA b. Dependent Variable: TAC_TA

VIF

.263

Std. Error of the Estimate .0867165

Durbin-Watson 2.180

PENGUJIAN PENGHITUNGAN MANAJEMEN LABA Variables Entered/Removedb Model 1

Variables Entered

Variables Removed

Method

PPE_TA, REV_TAb

. Enter

a. Dependent Variable: TAC_TA b. All requested variables entered. Model Summaryb Model

R a

1

Adjusted R Square

R Square

.529

.280


.263

Durbin-Watson

.0867165

2.180

a. Predictors: (Constant), PPE_TA, REV_TA b. Dependent Variable: TAC_TA ANOVAb Model 1

Sum of Squares

df

Mean Square

Regression

.246

2

.123

Residual

.632

84

.008

Total

.878

86

F

Sig.

16.347

.000b

a. Dependent Variable: TAC_TA b. Predictors: (Constant), PPE_TA, REV_TA Coefficientsa Unstandardized Coefficients Model 1

B


Std. Error

(Constant)

.015

.012

REV_TA

.067

.014

PPE_TA

-.089

.028

a. Dependent Variable: TAC_TA

Beta


Sig.

Tolerance

VIF

1.208

.230

1.102

4.844

.000

.165

6.045

-.726

-3.189

.002

.165

6.045

LAMPIRAN 3 OUTPUT DATA UJI ASUMSI KLASIK DAN PENGUJIAN HIPOTESIS

UJI ASUMSI KLASIK HIPOTESIS UJI NORMALITAS (SEBELUM DATA NORMAL 87 DATA) Case Processing Summary Cases Valid Missing N Percent N Percent 87 100.0% 0 0.0%


N

Total Percent 87 100.0%

Descriptives Statistic 0E-7

Mean 95% Confidence Interval for Mean

Lower Bound

-.0115576

Upper Bound

.0115576

5% Trimmed Mean

-.0054756

Median

-.0153143

Variance Unstandardized Residual

Std. Error .00581386

.003

Std. Deviation

.05422812

Minimum

-.07856

Maximum

.19792

Range

.27648

Interquartile Range

.06051

Skewness Kurtosis

1.602 3.207

M-Estimators Huber's MTukey's Estimatora Biweightb Unstandardized Residual -.0089877 -.0129159 a. The weighting constant is 1.339. b. The weighting constant is 4.685. c. The weighting constants are 1.700, 3.400, and 8.500 d. The weighting constant is 1.340*pi.


.258 .511


Percentiles

Weighted Unstandardi Average(Definit zed Residual ion 1) Tukey's Hinges

Unstandardi zed Residual

5

10

.06466 71

.05233 10

Percentiles 50 75 .02280 .03770 .01531 48 66 43 .03612 .01531 .02086 97 43 65 25

90

95

.06196 83

.14540 42

Extreme Values

Highest


Lowest

Unstandardized Residual a. Lilliefors Significance Correction

1 2 3 4 5 1 2 3 4 5

Case Number 14 5 31 60 51 85 54 23 38 82

Tests of Normality Kolmogorov-Smirnova Statistic df Sig. .121 87 .003

Value .19792 .16723 .16627 .16544 .11535 -.07856 -.07165 -.06963 -.06752 -.06039

Statistic .866

Shapiro-Wilk df 87

Sig. .000

UJI NORMALITAS (SEBELUM DATA NORMAL 79 DATA) Case Processing Summary Cases Valid N

Missing

Percent


79

N

100.0%

Total

Percent 0

N

0.0%

Percent 79

100.0%

Descriptives Statistic Mean

0E-7

95% Confidence Interval for

Lower Bound

-.0122285

Mean

Upper Bound

.0122285

5% Trimmed Mean

-.0052019

Median

-.0125081



.003

Std. Deviation

.05459431

Minimum

-.07248

Maximum

.19439

Range

.26687

Interquartile Range

.05058

Skewness

1.519

.271

Kurtosis

2.569

.535

M-Estimators Huber's M-

Tukey's

Hampel's M-

Estimatora

Biweightb

Estimatorc


-.0108471

a. The weighting constant is 1.339. b. The weighting constant is 4.685. c. The weighting constants are 1.700, 3.400, and 8.500 d. The weighting constant is 1.340*pi.

-.0164923

-.0125552

Andrews' Waved

-.0165574

Percentiles

Weighted Unstandardi Average(Definit zed Residual ion 1) Tukey's Hinges

5

10

.06324 81

.05361 50


Percentiles 25 50 75 .01542 .03516 .01250 11 36 81 .03461 .01250 .01456 91 81 04

90

95

.07670 05

.12791 73

Extreme Values Case Number

Highest

Value

1

3

.19439

2

1

.16331

3

4

.16177

4

2

.12792

5

5

.10415

1

79

-.07248

2

48

-.07194

3

77

-.06663

4

72

-.06325

5

46

-.06124


Lowest


.162

df

Shapiro-Wilk

Sig. 79

.000

Statistic .871

df

Sig. 79

.000

UJI NORMALITAS (SEBELUM DATA NORMAL 69 DATA) Case Processing Summary Cases Valid N

Missing Percent


69

N

100.0%

Total

Percent 0

N

Percent

0.0%

69

100.0%


0E-7


Lower Bound

-.0083179

Mean

Upper Bound

.0083179

5% Trimmed Mean

-.0010751

Median

-.0080591



.001

Std. Deviation

.03462514

Minimum

-.06444

Maximum

.08154

Range

.14598

Interquartile Range

.04508

Skewness Kurtosis

.671

.289

-.187

.570


Tukey's Biweightb

Estimatora Unstandardized Residual

-.0049807


Hampel's M-

Andrews' Waved

Estimatorc -.0080779

-.0042627

-.0082639

Percentiles Percentiles 5 Weighted Average(Definit ion 1)

Tukey's Hinges


10

25

50

75

90

95

.01985

.05842

.07134

59

97

06

-

-

-

-

.05075

.03399

.02522

.00805

48

35

85

91

-

-

.02444

.00805

.01746

71

91

37



Highest

Value

1

68

.08154

2

69

.07415

3

67

.07275

4

64

.06993

5

65

.06839

1

2

-.06444

2

7

-.05384

3

8

-.05308

4

1

-.04843

5

5

-.04643


Lowest


.116

df

Shapiro-Wilk Sig.

69

.022

Statistic .944

df

Sig. 69

.004

UJI NORMALITAS (SETELAH DATA NORMAL) Case Processing Summary Cases Valid N

Missing Percent


59

N

100.0%

Total

Percent 0

N

Percent

0.0%

59

100.0%


0E-7


Lower Bound

-.0065139

Mean

Upper Bound

.0065139

5% Trimmed Mean

-.0012712

Median

-.0020837



.001

Std. Deviation

.02499553

Minimum

-.03829

Maximum

.06204

Range

.10033

Interquartile Range

.03280

Skewness

.685

.311

Kurtosis

.046

.613


Tukey's Biweightb

Estimatora Unstandardized Residual

-.0025084


Hampel's M-

Andrews' Waved

Estimatorc -.0038001

-.0025723

-.0038273

Percentiles Percentiles 5 Weighted Average(Definit ion 1)

Tukey's Hinges


10

25

50

75

90

95

.01366

.03461

.05618

10

93

86

-

-

-

-

.03256

.03139

.01914

.00208

44

22

38

37

-

-

.01910

.00208

.01362

89

37

98



Highest

Value

1

57

.06204

2

58

.05659

3

59

.05619

4

55

.05363

5

56

.04913

1

7

-.03829

2

9

-.03528

3

4

-.03256

4

18

-.03229

5

1

-.03145


Lowest


.079

df

Shapiro-Wilk Sig.

59

.200*

Statistic .946

df

Sig. 59

.011

UJI HETEROKEDASTISITAS Variables Entered/Removeda Variables Entered

Model 1

Variables Removed

Method

ROA, PDK, KA, UDK, KI, KM, KMR, DER, K_AUDb

. Enter

a. Dependent Variable: ABS b. All requested variables entered. Model Summary Model

R

R Square .490a

1

Adjusted R Square

.240


.101

.01433742

a. Predictors: (Constant), ROA, PDK, KA, UDK, KI, KM, KMR, DER, K_AUD ANOVAa Model 1

Sum of Squares

df

Mean Square

Regression

.003

9

.000

Residual

.010

49

.000

Total

.013

58

F

Sig.

1.722

.109b

a. Dependent Variable: ABS b. Predictors: (Constant), ROA, PDK, KA, UDK, KI, KM, KMR, DER, K_AUD Coefficientsa Unstandardized Coefficients Model 1

B

Std. Error

(Constant)

.025

.022

PDK

.031

.032

UDK

.001

KMR KA

Standardized Coefficients Beta

t

Sig.

1.113

.271

.163

.967

.338

.004

.031

.197

.845

-.001

.005

-.040

-.271

.788

-.005

.003

-.222

-1.582

.120

KI

-.001

.010

-.014

-.083

.935

KM

-.008

.005

-.226

-1.458

.151

K_AUD

-.002

.006

-.055

-.297

.768

DER

.000

.002

-.028

-.155

.878

ROA

.056

.023

.373

1.474

.117

a. Dependent Variable: ABS

UJI MULTIKOLINEARITAS Coefficientsa Unstandardized Coefficients Model 1

B (Constant)


Std. Error .080

.022

PDK

-.160

.032

UDK

.006

KMR

Beta


Sig.

Tolerance

3.624

.001

-.879

-4.966

.000

.231

4.325

.003

.374

2.089

.043

.226

4.425

-.039

.008

-.558

-5.203

.000

.630

1.587

KA

-.010

.005

-.214

-2.269

.028

.814

1.229

KI

-.038

.017

-.275

-2.261

.029

.489

2.044

KM

-.030

.008

-.421

-4.033

.000

.664

1.507

K_AUD

-.023

.008

-.322

-2.805

.008

.549

1.821

DER

.002

.000

.474

4.768

.000

.732

1.367

ROA

.000

.000

-.128

-1.279

.208

.719

1.390

a. Dependent Variable: DTA

UJI AUTOKORELASI Model Summaryb Model 1

VIF

R

R Square a

.834

.696

Adjusted R Square .631


Durbin-Watson

.0210993

a. Predictors: (Constant), ROA, DER, KA, KI, PDK, KM, KMR, K_AUD, UDK b. Dependent Variable: DTA

2.023

PENGUJIAN HIPOTESIS Variables Entered/Removeda Variables Entered

Model 1

Variables Removed

Method

ROA, PDK, KA, UDK, KI, KM, KMR, DER, K_AUDb

. Enter

a. Dependent Variable: DTA b. All requested variables entered. Model Summaryb Model

R a

1

Adjusted R Square

R Square

.834

.696


.631

Durbin-Watson

.0210993

2.023

a. Predictors: (Constant), ROA, DER, KA, KI, PDK, KM, KMR, K_AUD, UDK b. Dependent Variable: DTA ANOVAa Model

Sum of Squares

1

df

Mean Square

Regression

.043

9

.005

Residual

.019

49

.000

Total

.061

58

F

Sig.

10.682

.000b

a. Dependent Variable: DTA b. Predictors: (Constant), ROA, DER, KA, KI, PDK, KM, KMR, K_AUD, UDK Coefficientsa Unstandardized Coefficients Model 1

B (Constant)


Std. Error .080

.022

PDK

-.160

.032

UDK

.006

KMR

Beta


Sig.

Tolerance

VIF

3.624

.001

-.879

-4.966

.000

.231

4.325

.003

.374

2.089

.043

.226

4.425

-.039

.008

-.558

-5.203

.000

.630

1.587

KA

-.010

.005

-.214

-2.269

.028

.814

1.229

KI

-.038

.017

-.275

-2.261

.029

.489

2.044

KM

-.030

.008

-.421

-4.033

.000

.664

1.507

K_AUD

-.023

.008

-.322

-2.805

.008

.549

1.821

DER

.002

.000

.474

4.768

.000

.732

1.367

ROA

.000

.000

-.128

-1.279

.208

.719

1.390

a. Dependent Variable: DTA

STATISTIK DESKRIPTIF Descriptive Statistics N PDK UDK KA KI DER ROA DTA Valid N (listwise)

Minimum 59 59 59 59 59 59 59

.2500 1 3 .0516 .0167 -.0557 .0026

Maximum

Mean

.6000 4 6 .9855 5.5039 .3377 .1659

.381908 1.93 3.39 .573329 1.280981 .092625 .051659

59

KMR Frequency Valid

Percent

Valid Percent

Cumulative Percent

0

24

40.7

40.7

40.7

1

35

59.3

59.3

100.0

Total

59

100.0

100.0

KM Frequency Valid

Valid Percent

Cumulative Percent

0

16

27.1

27.1

27.1

1

43

72.9

72.9

100.0

Total

59

100.0

100.0

Frequency

Valid

Percent

K_AUD Percent

Valid Percent

0 1

19 40

32.2 67.8

32.2 67.8

Total

59

100.0

100.0

Cumulative Percent 32.2 100.0

Std. Deviation .0786481 .666 .743 .2481273 1.1956273 .1005437 .0368694

LAMPIRAN 4 VIPER ANTI PLAGIASI

LAMPIRAN 1 INPUT DATA TIAP VARIABEL

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