lampiran 3 tacc/tat-1 -...

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29 Lampiran 3 Tacc/Tat-1 No Nama Perusahaan Kode α1(1/Tat-1) α2((ΔSal-ΔRect)/Tat-1) α3(PPet/Tat-1) Error Tacc/Tat-1 1 Argha Karya Prima Ind. Tbk AKPI -1,95812E-08 -0,001139386 -0,686548819 1,349499856 0,661811631 2 Argo Pantes Tbk ARGO -1,78256E-08 0,003909104 -1,002145966 -0,28488621 -1,28312309 3 Gajah Tunggal Tbk GJTL -2,62545E-09 0,001476991 -0,474582273 -0,901762363 -1,374867648 4 Panasia Indo Resources Tbk HDTX -3,0072E-08 -0,009768191 -0,741622911 0,009694229 -0,741696903 5 Intikeramik Alamasri Industri Tbk IKAI -5,55407E-08 -0,00177879 -0,88306285 -0,644363552 -1,529205247 6 Indofarma Tbk INAF -2,73389E-08 -0,005454542 -0,210079144 1,824799452 1,609265739 7 Indofood Sukses Makmur Tbk INDF -5,68809E-10 0,003942215 -0,241422031 -1,517655754 -1,75513557 8 Jembo Cable Company Tbk JECC -4,86098E-08 -0,006294777 -0,271817067 1,384816693 1,106704801 9 Kimia Farma (Persero) Tbk KAEF -1,69863E-08 0,004539804 -0,247010817 -0,546520454 -0,788991484 10 Kedaung Indah Can Tbk KICI -3,48667E-07 0,001672595 -0,322573812 0,812296144 0,491394578 11 Kalbe Farma Tbk KLBF -3,6836E-09 0,01351763 -0,233332528 1,034221399 0,814406497 12 Langgeng Makmur Industri Tbk LMPI -4,44385E-08 0,004024047 -0,420094327 0,960731348 0,544661024 13 Multi Prima Sejahtera Tbk LPIN -1,93683E-07 0,000798996 -0,048347645 1,124869196 1,077320353 14 Mustika Ratu Tbk MRAT -7,21436E-08 0,00211021 -0,206432256 0,918510547 0,714188429 15 Roda Vivatex Tbk RDTX -2,81626E-08 -0,000165764 -0,611305893 -0,93110107 -1,542572755 16 Nippon Indosari Corpindo Tbk ROTI -4,01511E-08 0,020734049 -0,717544533 -0,455951348 -1,152761872 17 Sierad Produce Tbk SIPD -1,15385E-08 0,000286742 -0,432184516 1,957917164 1,526019378 18 Sekar Laut Tbk SKLT -1,42273E-07 0,011094354 -0,373676928 -0,749916189 -1,112498906 19 Semen Indonesia (Persero) Tbk SMGR -1,55024E-09 0,005996788 -0,652972247 -0,038304687 -0,685280148 20 Suparma Tbk SPMA -1,96421E-08 0,002498685 -0,66821176 1,158398117 0,492685023 21 Sunson Textile Manufacturer Tbk SSTM -3,61375E-08 0,010295401 -0,53577102 -1,631109915 -2,156585569 22 Tempo Scan Pacific Tbk TSPC -7,17118E-09 0,007560845 -0,210504898 -0,290103894 -0,493047955 23 Argha Karya Prima Ind. Tbk AKPI -2,34843E-08 0,011139217 -0,76521474 -0,482478875 -1,236554421 24 Argo Pantes Tbk ARGO -2,13412E-08 0,005615364 -1,123355911 0,393727064 -0,724013505

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Page 1: Lampiran 3 Tacc/Tat-1 - repository.uksw.edurepository.uksw.edu/bitstream/123456789/7632/1/T1_232010137_Lampiran.pdf · 34 Langgeng Makmur Industri Tbk LMPI -5,00561E-08 0,005200653

29

Lampiran 3

Tacc/Tat-1

No Nama Perusahaan Kode α1(1/Tat-1) α2((ΔSal-ΔRect)/Tat-1) α3(PPet/Tat-1) Error Tacc/Tat-1

1 Argha Karya Prima Ind. Tbk AKPI -1,95812E-08 -0,001139386 -0,686548819 1,349499856 0,661811631

2 Argo Pantes Tbk ARGO -1,78256E-08 0,003909104 -1,002145966 -0,28488621 -1,28312309 3 Gajah Tunggal Tbk GJTL -2,62545E-09 0,001476991 -0,474582273 -0,901762363 -1,374867648

4 Panasia Indo Resources Tbk HDTX -3,0072E-08 -0,009768191 -0,741622911 0,009694229 -0,741696903

5 Intikeramik Alamasri Industri Tbk IKAI -5,55407E-08 -0,00177879 -0,88306285 -0,644363552 -1,529205247

6 Indofarma Tbk INAF -2,73389E-08 -0,005454542 -0,210079144 1,824799452 1,609265739

7 Indofood Sukses Makmur Tbk INDF -5,68809E-10 0,003942215 -0,241422031 -1,517655754 -1,75513557

8 Jembo Cable Company Tbk JECC -4,86098E-08 -0,006294777 -0,271817067 1,384816693 1,106704801

9 Kimia Farma (Persero) Tbk KAEF -1,69863E-08 0,004539804 -0,247010817 -0,546520454 -0,788991484

10 Kedaung Indah Can Tbk KICI -3,48667E-07 0,001672595 -0,322573812 0,812296144 0,491394578

11 Kalbe Farma Tbk KLBF -3,6836E-09 0,01351763 -0,233332528 1,034221399 0,814406497

12 Langgeng Makmur Industri Tbk LMPI -4,44385E-08 0,004024047 -0,420094327 0,960731348 0,544661024

13 Multi Prima Sejahtera Tbk LPIN -1,93683E-07 0,000798996 -0,048347645 1,124869196 1,077320353

14 Mustika Ratu Tbk MRAT -7,21436E-08 0,00211021 -0,206432256 0,918510547 0,714188429

15 Roda Vivatex Tbk RDTX -2,81626E-08 -0,000165764 -0,611305893 -0,93110107 -1,542572755

16 Nippon Indosari Corpindo Tbk ROTI -4,01511E-08 0,020734049 -0,717544533 -0,455951348 -1,152761872

17 Sierad Produce Tbk SIPD -1,15385E-08 0,000286742 -0,432184516 1,957917164 1,526019378

18 Sekar Laut Tbk SKLT -1,42273E-07 0,011094354 -0,373676928 -0,749916189 -1,112498906

19 Semen Indonesia (Persero) Tbk SMGR -1,55024E-09 0,005996788 -0,652972247 -0,038304687 -0,685280148

20 Suparma Tbk SPMA -1,96421E-08 0,002498685 -0,66821176 1,158398117 0,492685023

21 Sunson Textile Manufacturer Tbk SSTM -3,61375E-08 0,010295401 -0,53577102 -1,631109915 -2,156585569

22 Tempo Scan Pacific Tbk TSPC -7,17118E-09 0,007560845 -0,210504898 -0,290103894 -0,493047955

23 Argha Karya Prima Ind. Tbk AKPI -2,34843E-08 0,011139217 -0,76521474 -0,482478875 -1,236554421

24 Argo Pantes Tbk ARGO -2,13412E-08 0,005615364 -1,123355911 0,393727064 -0,724013505

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25 Gajah Tunggal Tbk GJTL -2,9121E-09 0,007358883 -0,428160879 1,265195857 0,844393858

26 Panasia Indo Resources Tbk HDTX -3,00504E-08 0,013983497 -0,626940626 1,018025971 0,405068812

27 Intikeramik Alamasri Industri Tbk IKAI -4,73451E-08 0,000211515 -0,771835116 -0,854939729 -1,626563377

28 Indofarma Tbk INAF -4,15285E-08 0,008062758 -0,313517687 0,362346468 0,056891497

29 Indofood Sukses Makmur Tbk INDF -6,44729E-10 0,006199171 -0,230791961 -0,276094246 -0,500687037

30 Jembo Cable Company Tbk JECC -5,42353E-08 0,038088825 -0,29423933 0,674409787 0,418259228

31 Kimia Farma (Persero) Tbk KAEF -1,83916E-08 0,007467792 -0,243420128 1,258037501 1,022085147

32 Kedaung Indah Can Tbk KICI -3,54659E-07 0,007861022 -0,315560011 1,312614501 1,004915157

33 Kalbe Farma Tbk KLBF -4,33419E-09 0,00271301 -0,236350047 -0,002502002 -0,236139044

34 Langgeng Makmur Industri Tbk LMPI -5,00561E-08 0,005200653 -0,416751181 0,682473616 0,270923038

35 Multi Prima Sejahtera Tbk LPIN -2,0194E-07 0,001180388 -0,040257715 0,640637263 0,601559734

36 Mustika Ratu Tbk MRAT -7,88922E-08 0,001136791 -0,208104043 1,679938165 1,472970835

37 Roda Vivatex Tbk RDTX -3,57561E-08 0,001757222 -0,692021139 -0,220280702 -0,910544655

38 Nippon Indosari Corpindo Tbk ROTI -5,36372E-08 0,013935081 -0,601626813 -0,834647783 -1,422339569

39 Sierad Produce Tbk SIPD -1,48268E-08 0,009520407 -0,475976917 0,40950445 -0,056952075

40 Sekar Laut Tbk SKLT -1,52878E-07 0,004910887 -0,368711777 -0,373744893 -0,737545936

41 Semen Indonesia (Persero) Tbk SMGR -1,9585E-09 0,005641872 -0,617672139 -0,013492104 -0,625522373

42 Suparma Tbk SPMA -2,0456E-08 -0,000369798 -0,6694427 -0,473556497 -1,143369016

43 Sunson Textile Manufacturer Tbk SSTM -3,4936E-08 0,005171361 -0,492923226 -1,603595191 -2,091347091

44 Tempo Scan Pacific Tbk TSPC -8,49126E-09 0,007419949 -0,220181615 -0,275003145 -0,48776482

45 Argha Karya Prima Ind. Tbk AKPI -1,91985E-08 -0,007471299 -0,523920873 1,762958232 1,23156604

46 Argo Pantes Tbk ARGO -2,08617E-08 -0,002705295 -0,823985271 -0,770851795 -1,597542382

47 Gajah Tunggal Tbk GJTL -3,43356E-09 0,006503359 -0,451570236 -0,203332778 -0,648399658

48 Panasia Indo Resources Tbk HDTX -2,79708E-08 -0,008399688 -0,45588153 -0,119254693 -0,583535938

49 Intikeramik Alamasri Industri Tbk IKAI -3,98484E-08 0,005433097 -0,649297494 -0,507011808 -1,150876245

50 Indofarma Tbk INAF -4,18664E-08 -0,001994741 -0,176008974 -0,720188698 -0,898192455

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51 Indofood Sukses Makmur Tbk INDF -7,54778E-10 0,000635225 -0,243565463 -2,157901006 -2,400831245

52 Jembo Cable Company Tbk JECC -5,18917E-08 0,007605358 -0,268416716 -0,524937459 -0,785748869

53 Kimia Farma (Persero) Tbk KAEF -1,94658E-08 0,008068462 -0,244289776 -0,207299301 -0,443520635

54 Kedaung Indah Can Tbk KICI -3,61667E-07 -0,002476903 -0,319848074 -1,082183907 -1,404509246

55 Kalbe Farma Tbk KLBF -4,70196E-09 0,007613033 -0,222594548 0,114924765 -0,100056755

56 Langgeng Makmur Industri Tbk LMPI -5,63911E-08 -0,000612156 -0,295489141 -0,84531414 -1,141415494

57 Multi Prima Sejahtera Tbk LPIN -2,21016E-07 -0,000728417 -0,038388142 -1,432021243 -1,471138023

58 Mustika Ratu Tbk MRAT -8,33622E-08 0,001044081 -0,202758976 1,231086438 1,029371459

59 Roda Vivatex Tbk RDTX -4,68076E-08 0,001418893 -0,621882824 1,676353481 1,055889502

60 Nippon Indosari Corpindo Tbk ROTI -8,78448E-08 0,013656997 -0,649955694 -0,218800188 -0,855098973

61 Sierad Produce Tbk SIPD -1,85708E-08 0,010382341 -0,424920322 1,144427759 0,729889759

62 Sekar Laut Tbk SKLT -1,55364E-07 0,007131865 -0,339746411 -0,334364129 -0,666978831

63 Semen Indonesia (Persero) Tbk SMGR -2,35344E-09 -0,001181017 -0,562301553 1,313966559 0,750483986

64 Suparma Tbk SPMA -2,12756E-08 0,004077877 -0,657026833 -0,099201947 -0,752150924

65 Sunson Textile Manufacturer Tbk SSTM -3,47459E-08 0,001217256 -0,481176208 0,262294855 -0,217664131

66 Tempo Scan Pacific Tbk TSPC -9,34086E-09 0,007904198 -0,201875176 -1,006740884 -1,200711872

67 Argha Karya Prima Ind. Tbk AKPI -1,85377E-08 -0,003893636 -0,616395287 -0,839051825 -1,459340767

68 Argo Pantes Tbk ARGO -2,17886E-08 -0,009933841 -0,849701839 1,094002279 0,234366576

69 Gajah Tunggal Tbk GJTL -3,49802E-09 -0,000682006 -0,40987462 -0,437344765 -0,847901394

70 Panasia Indo Resources Tbk HDTX -2,43206E-08 -0,008064768 -0,568512618 0,349776082 -0,226801328

71 Intikeramik Alamasri Industri Tbk IKAI -3,8853E-08 -0,002589603 -0,628721615 -0,559434317 -1,190745575

72 Indofarma Tbk INAF -3,16137E-08 -0,015151598 -0,127891711 -1,430050831 -1,573094172

73 Indofood Sukses Makmur Tbk INDF -7,69813E-10 -0,001266457 -0,224780424 0,171835608 -0,054211274

74 Jembo Cable Company Tbk JECC -4,52634E-08 -0,018989873 -0,235961898 -0,517769518 -0,772721334

75 Kimia Farma (Persero) Tbk KAEF -2,10838E-08 0,003470516 -0,252018605 -0,493340897 -0,741889007

76 Kedaung Indah Can Tbk KICI -3,53525E-07 -0,003643851 -0,293190013 -1,800896346 -2,097730563

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77 Kalbe Farma Tbk KLBF -5,34381E-09 0,007537188 -0,233296578 -1,722713447 -1,948472843

78 Langgeng Makmur Industri Tbk LMPI -5,44213E-08 0,002877281 -0,266702531 -0,427330358 -0,691155662

79 Multi Prima Sejahtera Tbk LPIN -1,66613E-07 -0,000604032 -0,026200509 0,28612036 0,259315652

80 Mustika Ratu Tbk MRAT -8,59128E-08 0,002083961 -0,197535061 1,163027785 0,967576599

81 Roda Vivatex Tbk RDTX -5,24678E-08 0,002030465 -0,711447841 -0,371053713 -1,080471142

82 Nippon Indosari Corpindo Tbk ROTI -9,87651E-08 0,013606164 -0,459362474 0,453203924 0,007447515

83 Sierad Produce Tbk SIPD -2,20075E-08 0,02681725 -0,411013283 0,983688138 0,599492083

84 Sekar Laut Tbk SKLT -1,5164E-07 -0,006968218 -0,313988132 0,287194563 -0,033761938

85 Semen Indonesia (Persero) Tbk SMGR -2,87469E-09 0,009660494 -0,488820948 -1,859239477 -2,338399934

86 Suparma Tbk SPMA -1,94774E-08 -0,000215204 -0,544866806 -0,264636254 -0,809718283

87 Sunson Textile Manufacturer Tbk SSTM -3,38328E-08 -0,00673967 -0,460035913 1,218114378 0,751338761

88 Tempo Scan Pacific Tbk TSPC -1,02729E-08 0,011883448 -0,20378014 -1,391363661 -1,583260364

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Lampiran 4

NDATC

No Nama Perusahaan Kode α1(1/Tat-1) α2((ΔSal-ΔRect)/Tat-1) α3(PPet/Tat-1) NDTACT

1 Argha Karya Prima Ind. Tbk AKPI -1,95812E-08 -0,001139386 -0,686548819 -0,68768822

2 Argo Pantes Tbk ARGO -1,78256E-08 0,003909104 -1,002145966 -0,99823688

3 Gajah Tunggal Tbk GJTL -2,62545E-09 0,001476991 -0,474582273 -0,47310528

4 Panasia Indo Resources Tbk HDTX -3,0072E-08 -0,009768191 -0,741622911 -0,75139113

5 Intikeramik Alamasri Industri Tbk IKAI -5,55407E-08 -0,00177879 -0,88306285 -0,8848417

6 Indofarma Tbk INAF -2,73389E-08 -0,005454542 -0,210079144 -0,21553371

7 Indofood Sukses Makmur Tbk INDF -5,68809E-10 0,003942215 -0,241422031 -0,23747982

8 Jembo Cable Company Tbk JECC -4,86098E-08 -0,006294777 -0,271817067 -0,27811189

9 Kimia Farma (Persero) Tbk KAEF -1,69863E-08 0,004539804 -0,247010817 -0,24247103

10 Kedaung Indah Can Tbk KICI -3,48667E-07 0,001672595 -0,322573812 -0,32090157

11 Kalbe Farma Tbk KLBF -3,6836E-09 0,01351763 -0,233332528 -0,2198149

12 Langgeng Makmur Industri Tbk LMPI -4,44385E-08 0,004024047 -0,420094327 -0,41607032

13 Multi Prima Sejahtera Tbk LPIN -1,93683E-07 0,000798996 -0,048347645 -0,04754884

14 Mustika Ratu Tbk MRAT -7,21436E-08 0,00211021 -0,206432256 -0,20432212

15 Roda Vivatex Tbk RDTX -2,81626E-08 -0,000165764 -0,611305893 -0,61147169

16 Nippon Indosari Corpindo Tbk ROTI -4,01511E-08 0,020734049 -0,717544533 -0,69681052

17 Sierad Produce Tbk SIPD -1,15385E-08 0,000286742 -0,432184516 -0,43189779

18 Sekar Laut Tbk SKLT -1,42273E-07 0,011094354 -0,373676928 -0,36258272

19 Semen Indonesia (Persero) Tbk SMGR -1,55024E-09 0,005996788 -0,652972247 -0,64697546

20 Suparma Tbk SPMA -1,96421E-08 0,002498685 -0,66821176 -0,66571309

21 Sunson Textile Manufacturer Tbk SSTM -3,61375E-08 0,010295401 -0,53577102 -0,52547565

22 Tempo Scan Pacific Tbk TSPC -7,17118E-09 0,007560845 -0,210504898 -0,20294406

23 Argha Karya Prima Ind. Tbk AKPI -2,34843E-08 0,011139217 -0,76521474 -0,75407555

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34

24 Argo Pantes Tbk ARGO -2,13412E-08 0,005615364 -1,123355911 -1,11774057

25 Gajah Tunggal Tbk GJTL -2,9121E-09 0,007358883 -0,428160879 -0,420802

26 Panasia Indo Resources Tbk HDTX -3,00504E-08 0,013983497 -0,626940626 -0,61295716

27 Intikeramik Alamasri Industri Tbk IKAI -4,73451E-08 0,000211515 -0,771835116 -0,77162365

28 Indofarma Tbk INAF -4,15285E-08 0,008062758 -0,313517687 -0,30545497

29 Indofood Sukses Makmur Tbk INDF -6,44729E-10 0,006199171 -0,230791961 -0,22459279

30 Jembo Cable Company Tbk JECC -5,42353E-08 0,038088825 -0,29423933 -0,25615056

31 Kimia Farma (Persero) Tbk KAEF -1,83916E-08 0,007467792 -0,243420128 -0,23595235

32 Kedaung Indah Can Tbk KICI -3,54659E-07 0,007861022 -0,315560011 -0,30769934

33 Kalbe Farma Tbk KLBF -4,33419E-09 0,00271301 -0,236350047 -0,23363704

34 Langgeng Makmur Industri Tbk LMPI -5,00561E-08 0,005200653 -0,416751181 -0,41155058

35 Multi Prima Sejahtera Tbk LPIN -2,0194E-07 0,001180388 -0,040257715 -0,03907753

36 Mustika Ratu Tbk MRAT -7,88922E-08 0,001136791 -0,208104043 -0,20696733

37 Roda Vivatex Tbk RDTX -3,57561E-08 0,001757222 -0,692021139 -0,69026395

38 Nippon Indosari Corpindo Tbk ROTI -5,36372E-08 0,013935081 -0,601626813 -0,58769179

39 Sierad Produce Tbk SIPD -1,48268E-08 0,009520407 -0,475976917 -0,46645652

40 Sekar Laut Tbk SKLT -1,52878E-07 0,004910887 -0,368711777 -0,36380104

41 Semen Indonesia (Persero) Tbk SMGR -1,9585E-09 0,005641872 -0,617672139 -0,61203027

42 Suparma Tbk SPMA -2,0456E-08 -0,000369798 -0,6694427 -0,66981252

43 Sunson Textile Manufacturer Tbk SSTM -3,4936E-08 0,005171361 -0,492923226 -0,4877519

44 Tempo Scan Pacific Tbk TSPC -8,49126E-09 0,007419949 -0,220181615 -0,21276167

45 Argha Karya Prima Ind. Tbk AKPI -1,91985E-08 -0,007471299 -0,523920873 -0,53139219

46 Argo Pantes Tbk ARGO -2,08617E-08 -0,002705295 -0,823985271 -0,82669059

47 Gajah Tunggal Tbk GJTL -3,43356E-09 0,006503359 -0,451570236 -0,44506688

48 Panasia Indo Resources Tbk HDTX -2,79708E-08 -0,008399688 -0,45588153 -0,46428125

49 Intikeramik Alamasri Industri Tbk IKAI -3,98484E-08 0,005433097 -0,649297494 -0,64386444

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35

50 Indofarma Tbk INAF -4,18664E-08 -0,001994741 -0,176008974 -0,17800376

51 Indofood Sukses Makmur Tbk INDF -7,54778E-10 0,000635225 -0,243565463 -0,24293024

52 Jembo Cable Company Tbk JECC -5,18917E-08 0,007605358 -0,268416716 -0,26081141

53 Kimia Farma (Persero) Tbk KAEF -1,94658E-08 0,008068462 -0,244289776 -0,23622133

54 Kedaung Indah Can Tbk KICI -3,61667E-07 -0,002476903 -0,319848074 -0,32232534

55 Kalbe Farma Tbk KLBF -4,70196E-09 0,007613033 -0,222594548 -0,21498152

56 Langgeng Makmur Industri Tbk LMPI -5,63911E-08 -0,000612156 -0,295489141 -0,29610135

57 Multi Prima Sejahtera Tbk LPIN -2,21016E-07 -0,000728417 -0,038388142 -0,03911678

58 Mustika Ratu Tbk MRAT -8,33622E-08 0,001044081 -0,202758976 -0,20171498

59 Roda Vivatex Tbk RDTX -4,68076E-08 0,001418893 -0,621882824 -0,62046398

60 Nippon Indosari Corpindo Tbk ROTI -8,78448E-08 0,013656997 -0,649955694 -0,63629878

61 Sierad Produce Tbk SIPD -1,85708E-08 0,010382341 -0,424920322 -0,414538

62 Sekar Laut Tbk SKLT -1,55364E-07 0,007131865 -0,339746411 -0,3326147

63 Semen Indonesia (Persero) Tbk SMGR -2,35344E-09 -0,001181017 -0,562301553 -0,56348257

64 Suparma Tbk SPMA -2,12756E-08 0,004077877 -0,657026833 -0,65294898

65 Sunson Textile Manufacturer Tbk SSTM -3,47459E-08 0,001217256 -0,481176208 -0,47995899

66 Tempo Scan Pacific Tbk TSPC -9,34086E-09 0,007904198 -0,201875176 -0,19397099

67 Argha Karya Prima Ind. Tbk AKPI -1,85377E-08 -0,003893636 -0,616395287 -0,62028894

68 Argo Pantes Tbk ARGO -2,17886E-08 -0,009933841 -0,849701839 -0,8596357

69 Gajah Tunggal Tbk GJTL -3,49802E-09 -0,000682006 -0,40987462 -0,41055663

70 Panasia Indo Resources Tbk HDTX -2,43206E-08 -0,008064768 -0,568512618 -0,57657741

71 Intikeramik Alamasri Industri Tbk IKAI -3,8853E-08 -0,002589603 -0,628721615 -0,63131126

72 Indofarma Tbk INAF -3,16137E-08 -0,015151598 -0,127891711 -0,14304334

73 Indofood Sukses Makmur Tbk INDF -7,69813E-10 -0,001266457 -0,224780424 -0,22604688

74 Jembo Cable Company Tbk JECC -4,52634E-08 -0,018989873 -0,235961898 -0,25495182

75 Kimia Farma (Persero) Tbk KAEF -2,10838E-08 0,003470516 -0,252018605 -0,24854811

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76 Kedaung Indah Can Tbk KICI -3,53525E-07 -0,003643851 -0,293190013 -0,29683422

77 Kalbe Farma Tbk KLBF -5,34381E-09 0,007537188 -0,233296578 -0,2257594

78 Langgeng Makmur Industri Tbk LMPI -5,44213E-08 0,002877281 -0,266702531 -0,2638253

79 Multi Prima Sejahtera Tbk LPIN -1,66613E-07 -0,000604032 -0,026200509 -0,02680471

80 Mustika Ratu Tbk MRAT -8,59128E-08 0,002083961 -0,197535061 -0,19545119

81 Roda Vivatex Tbk RDTX -5,24678E-08 0,002030465 -0,711447841 -0,70941743

82 Nippon Indosari Corpindo Tbk ROTI -9,87651E-08 0,013606164 -0,459362474 -0,44575641

83 Sierad Produce Tbk SIPD -2,20075E-08 0,02681725 -0,411013283 -0,38419606

84 Sekar Laut Tbk SKLT -1,5164E-07 -0,006968218 -0,313988132 -0,3209565

85 Semen Indonesia (Persero) Tbk SMGR -2,87469E-09 0,009660494 -0,488820948 -0,47916046

86 Suparma Tbk SPMA -1,94774E-08 -0,000215204 -0,544866806 -0,54508203

87 Sunson Textile Manufacturer Tbk SSTM -3,38328E-08 -0,00673967 -0,460035913 -0,46677562

88 Tempo Scan Pacific Tbk TSPC -1,02729E-08 0,011883448 -0,20378014 -0,1918967

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Lampiran 5

Discretionary Accruals

No Nama Perusahaan Kode Tacc/Tat-1 NDATC DA

1 Argha Karya Prima Ind. Tbk AKPI 0,661811631 -0,687688224 1,349499856

2 Argo Pantes Tbk ARGO -1,28312309 -0,99823688 -0,28488621

3 Gajah Tunggal Tbk GJTL -1,374867648 -0,473105284 -0,901762363

4 Panasia Indo Resources Tbk HDTX -0,741696903 -0,751391132 0,009694229

5 Intikeramik Alamasri Industri Tbk IKAI -1,529205247 -0,884841695 -0,644363552

6 Indofarma Tbk INAF 1,609265739 -0,215533713 1,824799452

7 Indofood Sukses Makmur Tbk INDF -1,75513557 -0,237479816 -1,517655754

8 Jembo Cable Company Tbk JECC 1,106704801 -0,278111892 1,384816693

9 Kimia Farma (Persero) Tbk KAEF -0,788991484 -0,242471029 -0,546520454

10 Kedaung Indah Can Tbk KICI 0,491394578 -0,320901566 0,812296144

11 Kalbe Farma Tbk KLBF 0,814406497 -0,219814902 1,034221399

12 Langgeng Makmur Industri Tbk LMPI 0,544661024 -0,416070324 0,960731348

13 Multi Prima Sejahtera Tbk LPIN 1,077320353 -0,047548842 1,124869196

14 Mustika Ratu Tbk MRAT 0,714188429 -0,204322118 0,918510547

15 Roda Vivatex Tbk RDTX -1,542572755 -0,611471686 -0,93110107

16 Nippon Indosari Corpindo Tbk ROTI -1,152761872 -0,696810524 -0,455951348

17 Sierad Produce Tbk SIPD 1,526019378 -0,431897786 1,957917164

18 Sekar Laut Tbk SKLT -1,112498906 -0,362582717 -0,749916189

19 Semen Indonesia (Persero) Tbk SMGR -0,685280148 -0,646975461 -0,038304687

20 Suparma Tbk SPMA 0,492685023 -0,665713094 1,158398117

21 Sunson Textile Manufacturer Tbk SSTM -2,156585569 -0,525475654 -1,631109915

22 Tempo Scan Pacific Tbk TSPC -0,493047955 -0,20294406 -0,290103894

23 Argha Karya Prima Ind. Tbk AKPI -1,236554421 -0,754075546 -0,482478875

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38

24 Argo Pantes Tbk ARGO -0,724013505 -1,117740569 0,393727064

25 Gajah Tunggal Tbk GJTL 0,844393858 -0,420801999 1,265195857

26 Panasia Indo Resources Tbk HDTX 0,405068812 -0,612957159 1,018025971

27 Intikeramik Alamasri Industri Tbk IKAI -1,626563377 -0,771623648 -0,854939729

28 Indofarma Tbk INAF 0,056891497 -0,305454971 0,362346468

29 Indofood Sukses Makmur Tbk INDF -0,500687037 -0,224592791 -0,276094246

30 Jembo Cable Company Tbk JECC 0,418259228 -0,256150559 0,674409787

31 Kimia Farma (Persero) Tbk KAEF 1,022085147 -0,235952354 1,258037501

32 Kedaung Indah Can Tbk KICI 1,004915157 -0,307699344 1,312614501

33 Kalbe Farma Tbk KLBF -0,236139044 -0,233637042 -0,002502002

34 Langgeng Makmur Industri Tbk LMPI 0,270923038 -0,411550578 0,682473616

35 Multi Prima Sejahtera Tbk LPIN 0,601559734 -0,039077529 0,640637263

36 Mustika Ratu Tbk MRAT 1,472970835 -0,20696733 1,679938165

37 Roda Vivatex Tbk RDTX -0,910544655 -0,690263953 -0,220280702

38 Nippon Indosari Corpindo Tbk ROTI -1,422339569 -0,587691786 -0,834647783

39 Sierad Produce Tbk SIPD -0,056952075 -0,466456525 0,40950445

40 Sekar Laut Tbk SKLT -0,737545936 -0,363801043 -0,373744893

41 Semen Indonesia (Persero) Tbk SMGR -0,625522373 -0,612030269 -0,013492104

42 Suparma Tbk SPMA -1,143369016 -0,669812519 -0,473556497

43 Sunson Textile Manufacturer Tbk SSTM -2,091347091 -0,4877519 -1,603595191

44 Tempo Scan Pacific Tbk TSPC -0,48776482 -0,212761675 -0,275003145

45 Argha Karya Prima Ind. Tbk AKPI 1,23156604 -0,531392192 1,762958232

46 Argo Pantes Tbk ARGO -1,597542382 -0,826690587 -0,770851795

47 Gajah Tunggal Tbk GJTL -0,648399658 -0,44506688 -0,203332778

48 Panasia Indo Resources Tbk HDTX -0,583535938 -0,464281245 -0,119254693

49 Intikeramik Alamasri Industri Tbk IKAI -1,150876245 -0,643864437 -0,507011808

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50 Indofarma Tbk INAF -0,898192455 -0,178003757 -0,720188698

51 Indofood Sukses Makmur Tbk INDF -2,400831245 -0,242930239 -2,157901006

52 Jembo Cable Company Tbk JECC -0,785748869 -0,26081141 -0,524937459

53 Kimia Farma (Persero) Tbk KAEF -0,443520635 -0,236221334 -0,207299301

54 Kedaung Indah Can Tbk KICI -1,404509246 -0,322325338 -1,082183907

55 Kalbe Farma Tbk KLBF -0,100056755 -0,21498152 0,114924765

56 Langgeng Makmur Industri Tbk LMPI -1,141415494 -0,296101354 -0,84531414

57 Multi Prima Sejahtera Tbk LPIN -1,471138023 -0,03911678 -1,432021243

58 Mustika Ratu Tbk MRAT 1,029371459 -0,201714979 1,231086438

59 Roda Vivatex Tbk RDTX 1,055889502 -0,620463979 1,676353481

60 Nippon Indosari Corpindo Tbk ROTI -0,855098973 -0,636298785 -0,218800188

61 Sierad Produce Tbk SIPD 0,729889759 -0,414537999 1,144427759

62 Sekar Laut Tbk SKLT -0,666978831 -0,332614702 -0,334364129

63 Semen Indonesia (Persero) Tbk SMGR 0,750483986 -0,563482573 1,313966559

64 Suparma Tbk SPMA -0,752150924 -0,652948977 -0,099201947

65 Sunson Textile Manufacturer Tbk SSTM -0,217664131 -0,479958986 0,262294855

66 Tempo Scan Pacific Tbk TSPC -1,200711872 -0,193970988 -1,006740884

67 Argha Karya Prima Ind. Tbk AKPI -1,459340767 -0,620288942 -0,839051825

68 Argo Pantes Tbk ARGO 0,234366576 -0,859635703 1,094002279

69 Gajah Tunggal Tbk GJTL -0,847901394 -0,410556629 -0,437344765

70 Panasia Indo Resources Tbk HDTX -0,226801328 -0,57657741 0,349776082

71 Intikeramik Alamasri Industri Tbk IKAI -1,190745575 -0,631311257 -0,559434317

72 Indofarma Tbk INAF -1,573094172 -0,143043341 -1,430050831

73 Indofood Sukses Makmur Tbk INDF -0,054211274 -0,226046881 0,171835608

74 Jembo Cable Company Tbk JECC -0,772721334 -0,254951816 -0,517769518

75 Kimia Farma (Persero) Tbk KAEF -0,741889007 -0,24854811 -0,493340897

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76 Kedaung Indah Can Tbk KICI -2,097730563 -0,296834217 -1,800896346

77 Kalbe Farma Tbk KLBF -1,948472843 -0,225759396 -1,722713447

78 Langgeng Makmur Industri Tbk LMPI -0,691155662 -0,263825304 -0,427330358

79 Multi Prima Sejahtera Tbk LPIN 0,259315652 -0,026804708 0,28612036

80 Mustika Ratu Tbk MRAT 0,967576599 -0,195451186 1,163027785

81 Roda Vivatex Tbk RDTX -1,080471142 -0,709417429 -0,371053713

82 Nippon Indosari Corpindo Tbk ROTI 0,007447515 -0,445756409 0,453203924

83 Sierad Produce Tbk SIPD 0,599492083 -0,384196055 0,983688138

84 Sekar Laut Tbk SKLT -0,033761938 -0,320956502 0,287194563

85 Semen Indonesia (Persero) Tbk SMGR -2,338399934 -0,479160458 -1,859239477

86 Suparma Tbk SPMA -0,809718283 -0,545082029 -0,264636254

87 Sunson Textile Manufacturer Tbk SSTM 0,751338761 -0,466775616 1,218114378

88 Tempo Scan Pacific Tbk TSPC -1,583260364 -0,191896703 -1,391363661