STATISTIK DESKRIPTIFSTATISTIK DESKRIPTIF Hipotesis 1 Statistik deskriptif Descriptive Statistics N Minimum Maximum Mean Std. Deviation NIa 297 -118081,27 2498864,0 8 33274,013 5 152495,86563

88

89

STATISTIK DESKRIPTIF Hipotesis 1

Statistik deskriptif Descriptive Statistics

N Minimum Maximum Mean Std. Deviation NIa 297 -

118081,27 2498864,0

8 33274,013

5 152495,86563

ACC 297 -222077 2156713 15636,24 132389,886 BV 297 3600 2617459 149348,15 243707,232 Valid N (listwise) 297

Hipotesis 2


N Minimum Maximum Mean Std. Deviation NIa 420 -95198,93 1286179,4

2 51968,875

3 112509,85449

CFO 420 -85635 1122152 46277,00 102604,850 BV 420 3600 19701140 194929,51 976122,986 Valid N (listwise) 420

Hipotesis 3



184791,41 2578186,2

4 58783,746

4 197238,18360

ACC 412 -447690 2156713 14035,62 174059,725 CFO 412 -251784 1107348 51305,15 112840,713 Valid N (listwise) 412

Hipotesis 4


N Minimum Maximum Mean Std. Deviation MV 388 4191 1323572 150850,95 189550,204 ACC 388 -66219 167476 9102,99 28786,487 BV 388 3600 2617459 145936,00 208135,668 Valid N (listwise) 388

90

Hipotesis 5


N Minimum Maximum Mean Std. Deviation MV 305 4191 3063227 172433,31 306940,806 CFO 305 -24035 424898 24429,06 43177,000 BV 305 3600 809509 119150,82 127651,743 Valid N (listwise) 305

Hipotesis 6



118081,27 2498864,0

8 60532,306

7 173521,06297

ACC 229 -170123 2156713 25751,02 151580,491 BV 229 13000 1441958 175804,22 248412,327 Valid N (listwise) 229

Hipotesis 7



7 111945,23

29 254029,57052

CFO 246 -28995 2124711 103160,09 233224,315 BV 246 13000 19701140 323335,31 1773023,899 Valid N (listwise) 246

Hipotesis 8



2 135499,11

09 388071,24961

ACC 245 -714937 2156713 38973,42 266860,983 CFO 245 -289430 3399210 106658,93 298265,544 Valid N (listwise) 245

91

Hipotesis 9


N Minimum Maximum Mean Std. Deviation MV 207 12241 10902864 361317,05 950663,378 ACC 207 -48919 1404480 34012,24 116810,937 BV 207 13000 1584000 148336,93 218996,191 Valid N (listwise) 207

Hipotesis 10


N Minimum Maximum Mean Std. Deviation MV 238 12241 7786337 407910,34 766423,211 CFO 238 -28995 1194561 74600,83 127328,042 BV 238 13000 1840612 155867,84 217692,409 Valid N (listwise) 238

92

Uji Normalitas HIPOTESIS 1 Uji Normalitas Pengujian Awal Tests of Normality

Kolmogorov-Smirnov(a) Shapiro-Wilk Statistic df Sig. Statistic df Sig. Unstandardized Residual ,288 672 ,000 ,612 672 ,000

a Lilliefors Significance Correction Setelah dibuang outlier Tests of Normality


a Lilliefors Significance Correction

HIPOTESIS 2 Uji Normalitas Pengujian Awal Tests of Normality





93









Kolmogorov-Smirnov(a) Shapiro-Wilk Statistic df Sig. Statistic df Sig. Unstandardized Residual ,038 388 ,200(*) ,986 388 ,001

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

94











95




Kolmogorov-Smirnov(a) Shapiro-Wilk Statistic df Sig. Statistic df Sig. Unstandarizedresidual ,051 246 ,200(*) ,986 246 ,015







96





a Lilliefors Significance Correction HIPOTESIS 10 Uji Normalitas Pengujian Awal

Tests of Normality



Setelah dibuang outlier Tests of Normality



97

Uji Multikolinieritas dan Uji Autokorelasi HIPOTESIS 1 Regression

Variables Entered/Removedb

BV, ACCa . EnterModel1

VariablesEntered

VariablesRemoved Method

All requested variables entered.a.

Dependent Variable: NIab.

Model Summaryb

,992a ,984 ,983 19592,30042 2,231Model1

R R SquareAdjustedR Square

Std. Error ofthe Estimate

Durbin-Watson

Predictors: (Constant), BV, ACCa.


ANOVAb

6,77E+12 2 3,385E+12 8819,170 ,000a

1,13E+11 294 383858235,86,88E+12 296

RegressionResidualTotal

Model1

Sum ofSquares df Mean Square F Sig.



Coefficientsa

-252,719 1342,522 -,188 ,8511,130 ,009 ,981 131,362 ,000 ,999 1,001

,106 ,005 ,170 22,711 ,000 ,999 1,001

(Constant)ACCBV

Model1

B Std. Error

UnstandardizedCoefficients

Beta

StandardizedCoefficients

t Sig. Tolerance VIFCollinearity Statistics

Dependent Variable: NIaa.

98

HIPOTESIS 2 Regression


BV, CFOa . EnterModel1

VariablesEntered




Model Summaryb

,971a ,943 ,942 27009,14331 2,143Model1



Durbin-Watson

Predictors: (Constant), BV, CFOa.


ANOVAb

5,00E+12 2 2,500E+12 3426,827 ,000a

3,04E+11 417 729493822,65,30E+12 419


Model1




Coefficientsa

3267,063 1446,210 2,259 ,024,954 ,014 ,870 67,650 ,000 ,832 1,202,023 ,001 ,203 15,830 ,000 ,832 1,202

(Constant)CFOBV

Model1

B Std. Error


Beta




99



CFO, ACCa . EnterModel1

VariablesEntered




Model Summaryb

,995a ,990 ,990 19983,55999 2,137Model1



Durbin-Watson

Predictors: (Constant), CFO, ACCa.


ANOVAb

1,58E+13 2 7,913E+12 19814,764 ,000a

1,63E+11 409 399342670,01,60E+13 411


Model1




Coefficientsa

-2488,315 1086,445 -2,290 ,023,984 ,006 ,868 173,523 ,000 ,998 1,002,925 ,009 ,529 105,782 ,000 ,998 1,002

(Constant)ACCCFO

Model1

B Std. Error


Beta




100




VariablesEntered



Dependent Variable: MVb.

Model Summaryb

,739a ,547 ,544 127948,973 2,039Model1



Durbin-Watson



ANOVAb

7,60E+12 2 3,801E+12 232,174 ,000a

6,30E+12 385 1,637E+101,39E+13 387


Model1




Coefficientsa

71089,506 7992,772 8,894 ,0003,800 ,233 ,577 16,284 ,000 ,937 1,067

,310 ,032 ,340 9,590 ,000 ,937 1,067

(Constant)ACCBV

Model1

B Std. Error


Beta



Dependent Variable: MVa.

101




VariablesEntered




Model Summaryb

,956a ,913 ,913 90628,534 1,721Model1



Durbin-Watson



ANOVAb

2,62E+13 2 1,308E+13 1592,504 ,000a

2,48E+12 302 82135312332,86E+13 304


Model1




Coefficientsa

34770,127 7304,341 4,760 ,0006,967 ,125 ,980 55,735 ,000 ,928 1,078-,273 ,042 -,114 -6,456 ,000 ,928 1,078

(Constant)CFOBV

Model1

B Std. Error


Beta




102




VariablesEntered




Model Summaryb

,977a ,954 ,954 37326,72877 2,030Model1



Durbin-Watson



ANOVAb

6,55E+12 2 3,275E+12 2350,595 ,000a

3,15E+11 226 13932846816,86E+12 228


Model1




Coefficientsa

18352,924 3044,456 6,028 ,0001,106 ,016 ,966 67,759 ,000 ,998 1,002,078 ,010 ,112 7,826 ,000 ,998 1,002

(Constant)ACCBV

Model1

B Std. Error


Beta




103




VariablesEntered




Model Summaryb

,992a ,984 ,983 32672,09388 1,952Model1



Durbin-Watson



ANOVAb

1,56E+13 2 7,775E+12 7283,937 ,000a

2,59E+11 243 10674657191,58E+13 245


Model1




Coefficientsa

1108,684 2278,579 ,487 ,6271,016 ,010 ,933 104,148 ,000 ,841 1,189,019 ,001 ,129 14,428 ,000 ,841 1,189

(Constant)CFOBV

Model1

B Std. Error


Beta




104



CFO, ACCa . EnterModel1

VariablesEntered




Model Summaryb

,998a ,997 ,997 21759,61764 1,977Model1



Durbin-Watson



ANOVAb

3,66E+13 2 1,832E+13 38683,335 ,000a

1,15E+11 242 473480959,73,67E+13 244


Model1




Coefficientsa

-5617,629 1491,823 -3,766 ,000,998 ,005 ,686 191,167 ,000 1,000 1,000,958 ,005 ,737 205,176 ,000 1,000 1,000

(Constant)ACCCFO

Model1

B Std. Error


Beta




105




VariablesEntered




Model Summaryb

,967a ,935 ,935 243053,856 1,953Model1



Durbin-Watson



ANOVAb

1,74E+14 2 8,706E+13 1473,744 ,000a

1,21E+13 204 5,908E+101,86E+14 206


Model1




Coefficientsa

46530,897 20452,607 2,275 ,0247,605 ,154 ,934 49,438 ,000 ,888 1,126

,378 ,082 ,087 4,611 ,000 ,888 1,126

(Constant)ACCBV

Model1

B Std. Error


Beta




106




VariablesEntered




Model Summaryb

,951a ,904 ,903 238925,121 1,742Model1



Durbin-Watson



ANOVAb

1,26E+14 2 6,290E+13 1101,860 ,000a

1,34E+13 235 5,709E+101,39E+14 237


Model1




Coefficientsa

6234,098 19322,522 ,323 ,7476,006 ,151 ,998 39,865 ,000 ,655 1,528-,298 ,088 -,085 -3,377 ,001 ,655 1,528

(Constant)CFOBV

Model1

B Std. Error


Beta




107

Uji Heterokedastisitas HIPOTESIS 1 Coefficients(a)

Unstandardized Coefficients

Standardized Coefficients

Model B Std. Error Beta t Sig. (Constant) ,300 ,212 1,417 ,158

LogACC ,000 ,037 -,001 -,009 ,993

1

LogBV ,020 ,046 ,028 ,440 ,660 a Dependent Variable: ABS HIPOTESIS 2

Coefficients(a)




LogCFO -,123 ,024 -,256 -5,093 ,536

1

LogBV ,014 ,033 ,021 ,412 ,680 a Dependent Variable: ABS HIPOTESIS 3

Coefficients(a)




LogACC ,085 ,032 ,150 2,702 ,072

1

LogCFO -,055 ,027 -,111 -1,995 ,067 a Dependent Variable: ABS

108

HIPOTESIS 4 Coefficients(a)

Unstandardized

Coefficients Standardized Coefficients


LogACC ,049 ,022 ,117 2,217 ,027

1

LogBV -,091 ,026 -,185 -3,505 ,001 a Dependent Variable: ABS HIPOTESIS 5

Coefficients(a)




LogCFO -,030 ,022 -,081 -1,341 ,181

1

LogBV -,042 ,030 -,085 -1,404 ,161 a Dependent Variable: ABS HIPOTESIS 6

Coefficients(a)




LogACC -,072 ,044 -,118 -1,628 ,105

1

LogBV ,061 ,052 ,085 1,168 ,244 a Dependent Variable: ABS HIPOTESIS 7

Coefficients(a)




LogCFO -,169 ,029 -,383 -5,767 ,412

1

LogBV ,044 ,038 ,078 1,178 ,240 a Dependent Variable: ABS

109

HIPOTESIS 8 Coefficients(a)

Unstandardized

Coefficients Standardized Coefficients


LogACC ,100 ,040 ,182 2,525 ,122

1

LogCFO -,079 ,036 -,159 -2,202 ,286 a Dependent Variable: ABS HIPOTESIS 9

Coefficients(a)




LogACC -,066 ,030 -,167 -2,201 ,029

1

LogBV -,040 ,038 -,079 -1,046 ,297 a Dependent Variable: ABS HIPOTESIS 10 Coefficients(a)




CFO -,034 ,024 -,101 -1,456 ,147

1

BV -,062 ,032 -,133 -1,912 ,057 a Dependent Variable: ABS

110

Pengujian hipotesis HIPOTESIS 1 Regression


LogBV,LogACC

a . Enter

Model1

VariablesEntered



Dependent Variable: LogNIab.

Model Summary

,527a ,278 ,273 ,53099615Model1



Predictors: (Constant), LogBV, LogACCa.

ANOVAb

31,946 2 15,973 56,650 ,000a

82,895 294 ,282114,841 296


Model1




Coefficientsa

1,145 ,321 3,569 ,000,408 ,056 ,397 7,251 ,000,277 ,069 ,218 3,994 ,000

(Constant)LogACCLogBV

Model1

B Std. Error


Beta


t Sig.

Dependent Variable: LogNIaa.

111



LogBV,LogCFO

a . Enter

Model1

VariablesEntered




Model Summary

,647a ,419 ,416 ,49577899Model1



Predictors: (Constant), LogBV, LogCFOa.

ANOVAb

73,801 2 36,901 150,126 ,000a

102,497 417 ,246176,298 419


Model1




Coefficientsa

1,035 ,253 4,092 ,000,544 ,037 ,578 14,598 ,000,204 ,052 ,156 3,940 ,000

(Constant)LogCFOLogBV

Model1

B Std. Error


Beta


t Sig.


112



LogCFO,LogACC

a . Enter

Model1

VariablesEntered




Model Summary

,602a ,363 ,359 ,52916362Model1



Predictors: (Constant), LogCFO, LogACCa.

ANOVAb

65,149 2 32,575 116,332 ,000a

114,526 409 ,280179,675 411


Model1




Coefficientsa

1,543 ,201 7,663 ,000,166 ,049 ,154 3,426 ,001,484 ,042 ,514 11,475 ,000

(Constant)LogACCLogCFO

Model1

B Std. Error


Beta


t Sig.


113

HIPOTESIS 4 Karena mengalami heterokedastisitas dari kedua variabel maka tidak dapat dilakukan regresi. HIPOTESIS 5 Regression


LogBV,LogCFO

a . Enter

Model1

VariablesEntered



Dependent Variable: LogMVb.

Model Summary

,681a ,464 ,460 ,38833938Model1




ANOVAb

39,431 2 19,715 130,731 ,000a

45,544 302 ,15184,974 304


Model1




Coefficientsa

2,046 ,247 8,274 ,000,550 ,039 ,637 14,270 ,000,127 ,051 ,111 2,489 ,003


Model1

B Std. Error


Beta


t Sig.

Dependent Variable: LogMVa.

114



LogBV,LogACC

a . Enter

Model1

VariablesEntered




Model Summary

,483a ,233 ,227 ,51624556Model1




ANOVAb

18,336 2 9,168 34,400 ,000a

60,231 226 ,26778,567 228


Model1




Coefficientsa

2,077 ,367 5,653 ,000,452 ,065 ,445 6,976 ,000,095 ,076 ,080 1,249 ,213


Model1

B Std. Error


Beta


t Sig.


115



LogBV,LogCFO

a . Enter

Model1

VariablesEntered




Model Summary

,760a ,578 ,574 ,41992420Model1




ANOVAb

58,609 2 29,305 166,186 ,000a

42,850 243 ,176101,459 245


Model1




Coefficientsa

,792 ,267 2,969 ,003,658 ,044 ,692 14,958 ,000,166 ,057 ,136 2,934 ,004


Model1

B Std. Error


Beta


t Sig.


116



LogCFO,LogACC

a . Enter

Model1

VariablesEntered




Model Summary

,676a ,457 ,452 ,50002240Model1




ANOVAb

50,905 2 25,452 101,800 ,000a

60,505 242 ,250111,410 244


Model1




Coefficientsa

1,187 ,252 4,713 ,000,224 ,058 ,209 3,874 ,000,530 ,052 ,551 10,218 ,000

(Constant)LogACCLogCFO

Model1

B Std. Error


Beta


t Sig.


117



LogBV,LogACC

a . Enter

Model1

VariablesEntered




Model Summary

,631a ,398 ,393 ,39983277Model1




ANOVAb

21,599 2 10,799 67,553 ,000a

32,613 204 ,16054,212 206


Model1




Coefficientsa

1,769 ,309 5,715 ,000,325 ,052 ,370 6,198 ,000,422 ,066 ,380 6,367 ,000


Model1

B Std. Error


Beta


t Sig.


118



LogBV,LogCFO

a . Enter

Model1

VariablesEntered




Model Summary

,750a ,562 ,558 ,36137694Model1




ANOVAb

37,563 2 18,782 143,818 ,000a

29,253 224 ,13166,816 226


Model1




Coefficientsa

1,597 ,249 6,417 ,000,519 ,041 ,610 12,762 ,000,279 ,051 ,262 5,471 ,000


Model1

B Std. Error


Beta


t Sig.


No Kode Nama Perusahaan No Kode Nama PerusahaanFood and Beverages Plastics and Glass Products

1 ADES Ades Waters Indonesia Tbk. 58 AKPI Argha Karya prima Industry Tbk.2 AQUA Aqua Golden Mississipi Tbk. 59 AMFG Asahimas Flat Glass Tbk.3 CEKA Cahaya Kalbar Tbk. 60 APLI Asiaplast Industries Tbk.4 DAVO Davomas Abadi Tbk. 61 BRNA Berlina Tbk.5 DLTA Delta Djakarta Tbk. 62 DYNA Dynaplast Tbk.6 FAST Fast Food Indonesia Tbk. 63 IGAR Kageo Igar Jaya Tbk.7 INDF Indofood Sukses Makmur Tbk. 64 LMPI Langgeng Makmur Industri Tbk.8 MYOR Mayora Indah Tbk. 65 SIMA Siwani Makmur Tbk.9 MLBI Multi Bintang Indonesia Tbk. 66 SMPL Summitplast Tbk.

10 PTSP Pioneerindo Gourmet International Tbk. 67 TRST Trias Sentosa Tbk.11 PSDN Prasidha Aneka Niaga Tbk. Cement12 SHDA Sari Husada Tbk. 68 INTP Indocement Tunggal Prakarsa Tbk.13 SKLT Sekar Laut Tbk. 69 SMGR Semen Gresik (Persero) Tbk.14 STTP Siantar Top Tbk. Metal and Allied Products15 SUBA Suba Indah Tbk. 70 ALMI Alumindo Light Metal Industry Tbk.16 AISA Tiga Pilar Sejahtera Tbk. 71 CTBN Citra Tubindo Tbk.17 TBLA Tunas Baru Lampung Tbk. 72 INAI Indal Alumunium industry Tbk.18 ULTJ Ultra Jaya Milk Tbk. 73 LMSH Lionsmesh Prima Tbk.

Tobacco Manufactures 74 LION Lion Metal Works Tbk.19 BATI BAT Indonesia Tbk. 75 PICO Pelangi Indah Canindo Tbk.20 GGRM Gudang Garam Tbk. 76 TIRA Tira Austenite Tbk.21 HMSP HM Sampoerna Tbk. Fabricated Metal Products

Textile Mill Products 77 KICI Kedaung Indah Can Tbk.22 ARGO Argo Pantes Tbk. Stone, Clay, Glass and Concrete Products23 ERTX Eratex Djaja Tbk. 78 IKAI Intikeramik Alamasri Industri Tbk.24 PAFI Panasia Filament Inti Tbk. 79 MLIA Mulia Industrindo Tbk.25 HDTX Panasia Indosyntec Tbk. 80 TOTO Surya Toto Indonesia Tbk.26 RDTX Roda Vivatex Tbk. Cables27 SSTM Sunson Textile Manufacturer Tbk. 81 KBLI GT Kabel Indonesia Tbk.28 TFCO Tifico Tbk. 82 JECC Jemblo Cable Company Tbk.

Apparel and Other Textile Products 83 KBLM Kabelindo Murni Tbk.29 MYTX Apac Citra Centertex Tbk. 84 IKBI Sumi Indo Kabel Tbk.30 ESTI Ever Shine Textile Industry Tbk. 85 VOKS Voksel Electric Tbk.31 FMII Fortune Mate Indonesia Tbk. Electronic and Office Equipment32 MYRX Hanson International Tbk. 86 ASGR Astra Graphia Tbk.33 INDR Indorama Synthetics Tbk. 87 MTDL Metrodata Electronics Tbk.34 KARW Karwell Indonesia Tbk. Automotive and Allied Products35 PBRX Pan Brothers Tex Tbk. 88 ACAP Andhi Chandra Automotive Products Tbk.36 BIMA Primarindo Asia Infrastructure Tbk. 89 ASII Astra Internasional Tbk.37 RICY Ricky Putra Globalindo Tbk. 90 AUTO Astra Otoparts Tbk.38 BATA Sepatu Bata Tbk. 91 BRAM Branta Mulia Tbk.

Lumber and Wood Products 92 GJTL Gajah Tunggal Tbk.39 BRPT Barito Pacific Timber Tbk. 93 GDYR Goodyear Indonesia Tbk.40 DSUC Daya Sakti Unggul Corporation Tbk. 94 HEXA Hexindo Adiperkasa Tbk.41 SUDI Surya Dumai Industri Tbk. 95 INDS Indospring Tbk.42 TIRT Tirta Mahakam Resources Tbk. 96 INTA Intraco Penta Tbk.

Paper and Allied Products 97 LPIN Multi Prima Sejahtera Tbk.43 FASW Fajar Surya Wisesa Tbk. 98 NIPS Nipress Tbk.44 INKP Indah Kiat Pulp and Paper Tbk. 99 SMSM Selamat Sempurna Tbk.

Sampel Keseluruhan Sampel Keseluruhan

45 TKIM Pabrik Kertas Tjiwi Kimia Tbk. 100 TURI Tunas Ridean Tbk.46 SPMA Suparma Tbk. 101 UNTR United Tractors Tbk.47 SAIP Surabaya Agung Industri Tbk. Photographic Equipment

Chemical and Allied Products 102 INTD Inter Delta Tbk.48 AKRA AKR Corporindo Tbk. 103 MDRN Modern Photo Film Company Tbk.49 BUDI Budi Acid Jaya Tbk. 104 KONI Perdana Bangun Pusaka Tbk.50 ETWA Eterindo Wahanatama Tbk. Pharmaceuticals51 LTLS Lautan Luas Tbk. 105 DVLA Darya-Varia Laboratoria Tbk.52 SOBI Sorini Corporation Tbk. 106 KLBF Kalbe Farma Tbk.53 UNIC Unggul Indah Cahaya Tbk. 107 MERK Merck Tbk.

Adhesive 108 SCPI Schering Plough Indonesia Tbk.54 DPNS Duta Pertiwi Nusantara Tbk. 109 TSPC Tempo Scan Pacific Tbk.55 EKAD Ekadharma Tape Industries Tbk. Consumer Goods56 INCI Intanwijaya Internasional Tbk. 110 TCID Mandom Indonesia Tbk.57 KKGI Resource Alam Indonesia Tbk. 111 MRAT Mustika Ratu Tbk.

112 UNVR Unilever Indonesia Tbk.

No Kode Nama Perusahaan1 AQUA Aqua Golden Mississipi Tbk.2 DAVO Davomas Abadi Tbk.3 DLTA Delta Djakarta Tbk.4 FAST Fast Food Indonesia Tbk.5 INDF Indofood Sukses Makmur Tbk.6 MYOR Mayora Indah Tbk.7 MLBI Multi Bintang Indonesia Tbk.8 SHDA Sari Husada Tbk.9 STTP Siantar Top Tbk.

10 ULTJ Ultra Jaya Milk Tbk.11 GGRM Gudang Garam Tbk.12 HMSP HM Sampoerna Tbk.13 INDR Indorama Synthetics Tbk.14 PBRX Pan Brothers Tex Tbk.15 BATA Sepatu Bata Tbk.16 TIRT Tirta Mahakam Resources Tbk.17 FASW Fajar Surya Wisesa Tbk.18 INKP Indah Kiat Pulp and Paper Tbk.19 SPMA Suparma Tbk.20 AKRA AKR Corporindo Tbk.21 BUDI Budi Acid Jaya Tbk.22 LTLS Lautan Luas Tbk.23 SOBI Sorini Corporation Tbk.24 UNIC Unggul Indah Cahaya Tbk.25 EKAD Ekadharma Tape Industries Tbk.26 INCI Intanwijaya Internasional Tbk.27 AKPI Argha Karya prima Industry Tbk.28 AMFG Asahimas Flat Glass Tbk.29 BRNA Berlina Tbk.30 DYNA Dynaplast Tbk.31 IGAR Kageo Igar Jaya Tbk.32 SIMA Siwani Makmur Tbk.33 TRST Trias Sentosa Tbk.34 INTP Indocement Tunggal Prakarsa Tbk.35 SMGR Semen Gresik (Persero) Tbk.36 CTBN Citra Tubindo Tbk.37 LION Lion Metal Works Tbk.38 TIRA Tira Austenite Tbk.39 TOTO Surya Toto Indonesia Tbk.40 ASGR Astra Graphia Tbk.41 MTDL Metrodata Electronics Tbk.42 ACAP Andhi Chandra Automotive Products Tbk.43 ASII Astra Internasional Tbk.44 AUTO Astra Otoparts Tbk.45 BRAM Branta Mulia Tbk.46 GJTL Gajah Tunggal Tbk.47 HEXA Hexindo Adiperkasa Tbk.48 INDS Indospring Tbk.49 INTA Intraco Penta Tbk.50 NIPS Nipress Tbk.

Sampel yang memiliki laba usaha positif

51 SMSM Selamat Sempurna Tbk.52 TURI Tunas Ridean Tbk.53 UNTR United Tractors Tbk.54 DVLA Darya-Varia Laboratoria Tbk.55 KLBF Kalbe Farma Tbk.56 MERK Merck Tbk.57 TSPC Tempo Scan Pacific Tbk.58 TCID Mandom Indonesia Tbk.59 MRAT Mustika Ratu Tbk.60 UNVR Unilever Indonesia Tbk.

Documents

STATISTIK DESKRIPTIFSTATISTIK DESKRIPTIF Hipotesis 1 Statistik deskriptif Descriptive Statistics N Minimum Maximum Mean Std. Deviation NIa 297 -118081,27 2498864,0 8 33274,013 5 152495,86563