Anda di halaman 1dari 16

Lampiran i

Daftar Perusahaan Sampel

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

Kode
Nama Perusahaan
I. FOOD & BEVERAGES
ades
PT. Ades Waters Indonesia Tbk
aisa
PT. Tiga Pilar sejahtera Tbk
aqua
PT. Aqua Golden Missisippi Tbk
ceka
PT. Cahaya Kalbar
davo
PT. Davomas Tbk
dlta
PT. Delta Djakarta Tbk
fast
PT. Fast Food Indonesia Tbk
indf
PT. Indofood Sukses Makmur
Tbk
mlbi
PT. Multi Bintang Indonesia Tbk
myor
PT. Mayora Indah Tbk
psdn
PT. Prasidha Aneka Niaga Tbk
ptsp
PT. Pioneerindo Gourmet
International Tbk
sipd
PT. Sierad Produce Tbk
skbm
PT. Sekar Bumi Tbk
sklt
PT. Sekar Laut Tbk
smar
PT. Sinar Mas Agro
Resource&Technology Tbk
sttp
PT. Siantar Top Tbk
tbla
PT. Tunas Baru Lampung Tbk
ultj
PT. Ultrajaya Milk
Industry&Trading Company Tbk
II. TOBACCO
bati
PT. BAT Indonesia Tbk
ggrm
PT. Gudang Garam Tbk
hmsp
PT. HM Sampoerna Tbk
rmba
PT. Bentoel Internasional
Investama Tbk
III. TEXTILE
argo
PT. Argo pantes Tbk
cntx
PT. Century Textile Industry Tbk
crtx
PT. Eratex Djaja Tbk
hdtx
PT. Panasia Indosyntec Tbk
pafi
PT. Panasia Filament Inti Tbk
rdtx
PT. Roda Vivatex Tbk
sstm
PT. Sunson Textile Manufaktur
Tbk
teja
PT. Textile Company MJ Tbk

Kriteria
3 4 Sampel

1
2
3
-

4
5
-

6
7
-

Universitas Sumatera Utara

Lampiran i lanjutan

No
32
33

2
-

65

Kode
Nama Perusahaan
tfco
PT. Teijin Indonesia Fiber Tbk
untx
PT. Unitex Tbk
IV. APPAREL & OTHER
bata
PT. Sepatu Bata Tbk
bima
PT. Primarindo Asia Tbk
doid
PT. Delta Dunia Petroindo Tbk
esti
PT. Evershine Tbk
fmii
PT. Fortune Mate Indonesia Tbk
indr
PT. Indora Tbk
karw
PT. Karwell Indonesia Tbk
myrx
PT. Hanson International Tbk
mytx
PT. Apac Citra Centertex Tbk
pbrx
PT. Pan Brothers Tbk
ricy
PT. Ricky Putra Globalindo Tbk
simm
PT. Surya Intrindo Makmur Tbk
srsn
PT. Indo Acitama Tbk
V. LUMBER & WOOD
bprt
PT. Barito Pasific Tbk
dsuc
PT. Daya Sakti Unggul
Corporation Tbk
sudi
PT. Surya Dumai Industri Tbk
suli
PT. Sumalindo Lestari Jaya Tbk
tirt
PT. Tirta Mahakam Resource Tbk
VI. PAPER&ALLIED
fasw
PT. Fajar Surya Wiwesa Tbk
inkp
PT. Indah Kiat Pulp&Paper Tbk
inru
PT. Toba Pulp Lestari Tbk
saip
PT. Surabaya Pulp Industry
Pulp&Kertas Tbk
spma
PT. Suparma Tbk
tkim
PT. Pabrik Kertas Tjiwi Kimia
VII. CHEMICAL&ALLIED
akra
PT. AKR Corporindo Tbk
budi
PT. Budi Acid Jaya Tbk
clpi
PT. Colorpak Indonesia Tbk
etwa
PT. Eterindo Wahanatama Tbk
ltls
PT. Lautan Luas Tbk
poly
PT. Polysindo Eka Perkasa Tbk
soby
PT. Sorini Agro Asia Corporindo
Tbk
tpia
PT. Tri Polyta Indonesia Tbk

66

unic

34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64

PT. Unggul Indah Jaya Tbk

Kriteria
3 4 Sampel
-
- -

8
-

9
10

Universitas Sumatera Utara

Lampiran i lanjutan

No
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
94
95
96
97
98
99

Kode
Nama Perusahaan
VIII. ADHESIVE
dpns
PT. Duta Pertiwi Nusantara Tbk
ekad
PT. Ekadharma Internasional Tbk
inci
PT. Intanwijaya Internasional Tbk
kkgi
PT. Resource Alam Indonesia Tbk
IX. PLASTIC&GLASS
akku
PT. Aneka Kemarindo Utama Tbk
akpi
PT. Argha Karya Prima Industry
Tbk
amfg
PT. Asahimas Falt Glass Tbk
apli
PT. Asiaplast Industries Tbk
brna
PT. Berlina Tbk
dyna
PT. Dynaplast Tbk
fpni
PT. Titan Kimia Nusantara Tbk
igar
PT. Kageo Igar Jaya Tbk
lapd
PT. Leyand International Tbk
lmpi
PT. Langgeng Makmur Tbk
sima
PT. Siwani Makmur Tbk
talf
PT. Tunas Alfin Tbk
trst
PT. Trias Sentosa Tbk
ypas
PT. Yanaprima Hastapersada Tbk
X. CEMENT
intp
PT. Indocement Tunggal Perkasa
Tbk
smcb
PT. Holcim Indonesia Tbk
smgr
PT. Semen Gresik (Persero) Tbk
XI. METAL&ALLIED
almi
PT. Alumindo Light Metal
Industry Tbk
bton
PT. Bentojaya Manunggal Tbk
ctbn
PT. Citra Tubindo Tbk
inai
PT. Indal Aluminium Industry
Tbk
itma
PT. Itamaraya Gold Industry Tbk
jksw
PT. Jakarta Kyoei Steel Works
Tbk
jprs
PT. Jaya Pari Steel Tbk
lion
PT. Lion Metal Works Tbk
lmsh
PT. Lionmesh Prima Tbk
pico
PT. Pelangi Indah Canindo Tbk
tbms
PT. Tembaga Mulia Semanam
Tbk
tira
PT. Tira Austenite Tbk

Kriteria
3 4 Sampel

11
12
-

13

14

15
-

16
-

Universitas Sumatera Utara

Lampiran i lanjutan

No
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133

Kode
Nama Perusahaan
XII. FABRICATED
kdsi
PT. Kedawung Setia Industry Tbk
kici
PT. Kedaung Indah Can Tbk
XIII. STONE
arna
PT. Arwana Citramulia Tbk
ikai
PT. Intikeramik Alamasri Industry
Tbk
kias
PT. Keramika Indonesia Asosiasi
Tbk
mlia
PT. Mulia Industrindo Tbk
toto
PT. Surya Toto Indonesia Tbk
XIV.CABLES
ikbi
PT. Sumi Indo Kabel Tbk
jecc
PT. Jembo Cable Company Tbk
kbli
PT. GT Kabel Indonesia
kblm
PT. Kabelindo Murni Tbk
seco
PT. Supreme Cable
Manufacturing&Commerce Tbk
voks
PT. Voksel Electric Tbk
XVI. ELECTRONIC
asgr
PT. Astra Graphia Tbk
mlpl
PT. Multipolar Tbk
mtdl
PT. Metrodata Electronics Tbk
myoh
PT. Myoh Technology Tbk
ptsn
PT. Sat Nusapersada Tbk
XVI. AUTOMOTIVE
admg
PT. Polychem Indonesia Tbk
asii
PT. Astra Internasional Tbk
auto
PT. Astra Otoparts Tbk
bram
PT. Indo Kordsa Tbk
gdyr
PT. Goodyear Indonesia Tbk
gjtl
PT. Gajah Tunggal Tbk
hexa
PT. Hexindo Adiperkasa Tbk
imas
PT. Indomobil Sukses
Internasional Tbk
inds
PT. Indospring Tbk
inta
PT. Intraco Penta Tbk
lpin
PT. Multi Prima Sejahtera Tbk
masa
PT. Multistrada Arah Sarana Tbk
nips
PT. Nipress Tbk
pras
PT. Prima Alloy Steel Tbk
smsm
PT. Selamat Sempurna Tbk
sqmi
PT. Allbond Makmur Usaha Tbk

Kriteria
3 4 Sampel

17

18
-

19
-

20
21
-

22
-

Universitas Sumatera Utara

Lampiran i lanjutan

No
134
135
136

Kriteria
3 4 Sampel
-

23

24
25
26
-

27

28
29

30

31
-

32
33
34
-

164

Kode
Nama Perusahaan
sugi
PT. Sugi Samapersada Tbk
turi
PT. Tunas Ridean Tbk
untr
PT. United Tractors Tbk
XVII. PHOTOGRAPHIC
intd
PT. Inter Delta Tbk
koni
PT. Perdana Bangun Tbk
mdrn
PT. Modern Internasional Tbk
XVIII. PHARMACEUTICALS
dvla
PT. Darya Varia Laboratories Tbk
inaf
PT. Indofarma ( Persero) Tbk
kaef
PT. Kimia Farma ( Persero ) Tbk
klbf
PT. Kalbe Farma Tbk
merk
PT. Merck Tbk
pyfa
PT. Pyridiam Farma Tbk
scpi
PT. Schering-Plough Indonesia
Tbk
sqbi
PT. Bristol-Myers Squibb
Indonesia Tbk
tspc
PT. Tempo Scan Pasific Tbk
XIX. CONSUMER
mrat
PT. Mustika Ratu Tbk
prod
PT. Sara Lee Body care Indonesia
Tbk
tcid
PT. Mandom Indonesia Tbk
unvr
PT. Unilever Indonesia Tbk
XX. TRANSPORTATION
apol
PT. Arpeni Pratama Ocean Line
Tbk
blta
PT. Berlian Laju Tanker Tbk
cmpp
PT. Centris Multi Persada
Pratama Tbk
hits
PT. Humpuss Intermoda Tbk
iata
PT. Indonesia Air Transport Tbk
jass
PT. Jasa Angkasa Semesta Tbk
mira
PT. Mitra Rajasa Tbk
rigs
PT. Rig Tenders Indonesia Tbk
safe
PT. Steady Safe Tbk
smdr
PT. Samudera Indonesia Tbk
tmas
PT. Pelayaran Tempuran Emas
Tbk
weha
PT. Panorama Transportasi Tbk

165

zbra

137
138
139
140
141
142
143
144
145
146
147
148
149
150
151
152
153
154
155
156
157
158
159
160
161
162
163

PT. Zebra Nusantara Tbk

Universitas Sumatera Utara

Lampiran i lanjutan

No
166
167
168
169
170
171

172
173
174
175
176
177
178
179
180
181
182
183
184
185
186
187
188
189
190
191
192
193
194

Kode
Nama Perusahaan
XXI. TELECOMMUNICATION
btel
PT. Bakrie Telecom Tbk
excl
PT. Excelcomindo Tbk
fren
PT. Mobile & Telcom Tbk
iatg
PT. Infoasia Teknologi Global
Tbk
isat
PT. Indosat Tbk
tlkm
PT. Telekomunikasi Indonesia
Tbk
XXII. WHOLESALE
aces
PT. Ace Hardware Indonesia Tbk
aims
PT. Akbar Indo Makmur Tbk
Stimec Tbk
alfa
PT. Alfa Retailindo Tbk
csap
PT. Catur Sentosa Adipratama
Tbk
epmt
PT. Enseval Putra Megatrading
Tbk
fish
PT. FKS Multi Agro Tbk
hero
PT. Hero Supermarket Tbk
koin
PT. Kokoh Inti Arebama Tbk
maco
PT. Courts Indonesia Tbk
mapi
PT. Mitra Adiperkasa Tbk
meta
PT. Nusantara Infrastructure Tbk
mice
PT. Multi Indocitra Tbk
mppa
PT. Matahari Prima Tbk
okas
PT. TD Resources Tbk
rals
PT. Ramayana Lestari Sentosa
Tbk
rimo
PT. Rimo Catur Lestari Tbk
sdpc
PT. Millenium Pharmacon
Internasional Tbk
sing
PT. Singer Indonesia Tbk
tgka
PT. Tigaraksa Satria Tbk
tkga
PT. Toko Gunung Agung Tbk
tmpi
PT. AGIS Tbk
tril
PT. Triwira Insanlestari Tbk
wico
PT. Wicaksana Overseas
International Tbk

Kriteria
3 4 Sampel

35
36

37

38
39
40

Universitas Sumatera Utara

Lampiran ii

Data Penelitian Tahun 2005


(Dalam Rp)

No

Nama
Perusahaan

Laba Akuntansi

Laba Tunai

Dividen Kas

15

PT AKR
Corporindo Tbk
PT Aqua Golden
Missisippi Tbk
PT Arpeni Pratama
Ocean Line
PT Astra Graphia
Tbk
PT Astra Otoparts
Tbk
PT Berlian Laju
Tanker Tbk
PT Citra Tubindo
Tbk
PT Delta Jakarta
Tbk
PT Enseval Putera
Megatrading Tbk
PT Fast Food
Indonesia Tbk
PT Gajah Tunggal
Tbk
PT Gudang Garam
Tbk
PT HM Sampoerna
Tbk
PT Humpuss
Intermoda Tbk
PT Indocement
Tunggal Perkasa
Tbk

16

PT Indosat Tbk

1.623.481.000.000

5.316.032.000.000

808.956.000.000

17

PT Kageo Igar
Jaya Tbk

13.777.631.117

30.283.455.354

3.150.000.000

626.117.054.076

441.365.632.142

24.364.800.000

52.826.570.670

30.595.857.912

15.847.971.201

1
2
3
4
5
6
7
8
9
10
11
12
13
14

20

PT Kalbe Farma
Tbk
PT Kimia Farma
Tbk
PT Lion Metal
Works Tbk

21

PT.Matahari PPTbk

18
19

119.289.221.000

60.049.520.000

37.440.000.000

64.349.873.753

96.104.526.199

10.924.852.590

168.720.245.977

130.939.463.944

22.489.530.000

36.066.628.399

109.559.609.184

33.719.512.500

279.027.000.000

189.883.000.000

77.100.000.000

645.185.592.405

920.824.579.627

82.255.697.520

73.530.000.000

71.428.231.110

55.103.844.960

56.405.259.000

39.588.188.000

11.249.227.000

203.304.436.167

81.247.510.176

11.400.000.000

41.291.475.000

96.807.797.000

8.925.000.000

346.835.000.000

247.324.000.000

15.840.000.000

1.889.646.000.000

1.582.883.000.000

962.044.400.000

2.383.066.000.000

2.058.731.000.000

2.410.650.000.000

132.403.404.000

310.902.637.000

6.286.163.000

739.685.877.628

1.321.765.334.883

184.061.584.950

19.022.953.658
222.663.000.000

15.645.147.049
92.356.978.844

5.201.600.000
62.685.000.000

Universitas Sumatera Utara

Lampiran ii lanjutan

No
22
23
24

Nama
Perusahaan
PT Mandom
Indonesia Tbk
PT Mayora Indah
Tbk

Laba Akuntansi

Laba Tunai

Dividen Kas

92.864.924.821

385.370.000.000

39.811.200.000

45.730.497.043

157.011.359.684

19.164.600.000

57.700.000.000

38.992.358.000

31.360.000.000

131.944.176.000

47.113.894.000

23.240.000.000

87.014.000.000

144.525.000.000

103.032.000.000

302.352.000.000

78.167.000.000

154.704.000.000

54.102.000.000

49.187.779.930

36.524.260.200

342.730.781.000

831.025.366.000

49.126.800.000

65.736.914.403

153.723.622.176

19.480.032.000

1.001.772.122.000

1.223.050.916.000

262.837.516.000

25.086.055.000

52.278.029.000

6.370.000.000

35.582.402.000

11.852.169.000

10.800.000.000

23.749.261.703

15.097.211.638

6.426.000.000

62.884.231.950

45.675.277.564

14.860.800.000

7.993.566.000.000 21.102.680.000.000

4.400.090.000.000

38

PT Merck Tbk
PT Mitra
Adiperkasa Tbk
PT Multi Bintang
Indonesia Tbk
PT Ramayana
Lestari Sentosa Tbk
PT Rig Tenders
Tbk
PT Samudera
Indonesia Tbk
PT Selamat
Sempurna Tbk
PT Semen Gresik
Tbk
PT Sepatu Bata
Tbk
PT Sorini Agro
Asia Corporindo
Tbk
PT Sumi Indo
Kabel Tbk
PT Surya Toto
Indonesia Tbk
PT Telekomunikasi
Indonesia Tbk
PT Tempo Scan
Pasific Tbk
PT Trias Sentosa
Tbk

39

PT Unilever Tbk

1.440.485.000.000

1.664.158.000.000

1.526.000.000.000

40

PT United Tractors

1.050.729.000.000

997.022.000.000

441.999.000.000

25
26
27
28
29
30
31
32
33
34
35
36
37

296.824.571.606

297.704.290.027

135.000.000.000

16.429.273.408

27.804.714.372

8.424.000.000

Universitas Sumatera Utara

Lampiran iii

Data Penelitian Tahun 2006


(Dalam Rp)

No

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20

Nama
Perusahaan
PT AKR
Corporindo Tbk
PT Aqua Golden
Missisippi Tbk
PT Arpeni Pratama
Ocean Line
PT Astra Graphia
Tbk
PT Astra Otoparts
Tbk
PT Berlian Laju
Tanker Tbk
PT Citra Tubindo
Tbk
PT Delta Jakarta
Tbk
PT Enseval Putera
Megatrading Tbk
PT Fast Food
Indonesia Tbk
PT Gajah Tunggal
Tbk
PT Gudang Garam
Tbk
PT HM Sampoerna
Tbk
PT Humpuss
Intermoda Tbk
PT Indocement
Tunggal Perkasa
Tbk
PT Indosat Tbk
PT Kageo Igar Jaya
Tbk
PT Kalbe Farma
Tbk
PTKimiaFarmaTbk
PT. Lion Metal
Works Tbk

Laba Akuntansi

Laba Tunai

Dividen Kas

128.084.101.000

237.284.360.000

40.560.000.000

48.853.686.588

56.659.911.185

8.292.357.990

193.950.435.109

147.487.261.969

17.991.624.000

55.565.251.184

135.003.252.226

538.980.500

282.058.000.000

268.303.000.000

57.800.000.000

1.205.279.899.017

601.878.060.506

149.812.897.440

211.228.000.000

204.041.968.500

144.400.213.100

43.284.214.000

18.108.286.000

20.817.135.000

209.164.025.422

206.717.379.421

57.000.000.000

68.928.803.000

165.956.759.000

13.387.500.000

118.401.000.000

298.192.000.000

15.840.000.000

1.007.822.000.000

1.905.618.000.000

481.022.000.000

3.530.490.000.000

3.538.693.000.000

1.292.985.000.000

150.666.707.000

220.079.803.000

41.907.750.000

1.195.324.531.649

110.436.950.970

1.410.093.000.000

5.669.623.000.000

705.053.000.000

9.964.135.535

28.196.590.820

3.150.000.000

676.581.653.872

640.610.354.353

101.560.144.220

43.989.948.288

140.242.601.504

13.196.984.486

20.642.386.061

26.486.098.319

5.201.600.000

592.802.016.775

Universitas Sumatera Utara

Lampiran iii lanjutan

Nama
Perusahaan
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40

PT Matahari Putra
Prima Tbk
PT Mandom
Indonesia Tbk
PT Mayora Indah
Tbk
PT Merck Tbk
PT Mitra
Adiperkasa Tbk
PT Multi Bintang
Indonesia Tbk
PT Ramayana
Lestari Sentosa Tbk
PT Rig Tenders
Tbk
PT Samudera
Indonesia Tbk
PT Selamat
Sempurna Tbk
PT Semen Gresik
Tbk
PT Sepatu Bata
Tbk
PT Sorini Agro
Asia Corporindo
Tbk
PT Sumi Indo
Kabel Tbk
PT Surya Toto
Indonesia Tbk
PT Telekomunikasi
Indonesia Tbk
PT Tempo Scan
Pasific Tbk
PT Trias Sentosa
Tbk
PT Unilever Tbk
PT United Tractors
Tbk

Laba Akuntansi

Laba Tunai

Dividen Kas

100.118.341.049

504.895.000.000

45.240.000.000

160.496.000.000

90.108.309.327

46.369.000.000

93.575.798.388

24.389.308.219

26.830.440.000

86.537.702.000

91.417.248.000

44.800.000.000

109.349.608.000

212.128.904.000

19.920.000.000

73.581.000.000

166.742.000.000

85.123.000.000

312.552.000.000

642.443.000.000

115.408.000.000

15.496.000.000

26.683.262.240

12.184.504.800

60.004.055.000

25.891.476.000

24.563.400.000

1.295.520.421.000

74.242.454.642

647.760.210.000

66.174.829.417

1.594.059.671.000

50.388.410.000

20.160.771.000

86.643.507.000

16.965.000.000

44.373.633.211

33.869.812.000

10.710.000.000

79.705.059.548

50.034.248.262

19.814.400.000

27.783.932.000

99.309.247.387

10.800.000.000

11.005.577.000.000 26.695.188.000.000

5.082.050.000.000

272.583.806.584

234.892.877.849

112.500.000.000

25.942.389.458

149.346.158.480

14.040.000.000

1.721.595.000.000

2.174.808.000.000

1.640.450.000.000

930.372.000.000 1.721.743.000.000

413.483.000.000

Universitas Sumatera Utara

Lampiran iv

Data Penelitian Tahun 2007


(dalam Rupiah)

No

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16

Nama
Perusahaan
PT AKR
Corporindo Tbk
PT Aqua Golden
Missisippi Tbk
PT Arpeni Pratama
Ocean Line
PT Astra Graphia
Tbk
PT Astra Otoparts
Tbk
PT Berlian Laju
Tanker Tbk
PT Citra Tubindo
Tbk
PT Delta Jakarta
Tbk
PT Enseval Putera
Megatrading Tbk
PT Fast Food
Indonesia Tbk
PT Gajah Tunggal
Tbk
PT Gudang Garam
Tbk
PT HM Sampoerna
Tbk
PT Humpuss
Intermoda Tbk
PT Indocement
Tunggal Perkasa Tbk

19

PT Indosat Tbk
PT Kageo Igar Jaya
Tbk
PT Kalbe Farma
Tbk
PT Kimia Farma
Tbk

20

PT Lion Metal
Works Tbk

17
18

Laba Akuntansi

Laba Tunai

Dividen Kas

191.208.244.000

220.433.195.000

59.375.275.000

65.912.835.099

115.989.209.324

13.162.473.000

223.264.300.468

446.193.693.333

29.986.040.000

72.074.000.366

191.830.559.251

53.951.220.000

454.907.000.000

262.780.000.000

181.200.000.000

758.981.783.247

689.546.786.913

208.846.000.000

219.513.000.000

150.703.878.900

126.996.726.300

47.330.712.000

87.272.573.000

22.418.453.000

231.650.056.903

4.890.036.859

57.000.000.000

102.537.329.000

233.817.124.000

20.081.250.000

90.841.000.000

449.548.000.000

17.424.000.000

1.443.585.000.000

1.449.178.000.000

481.022.000.000

3.624.018.000.000

1.786.380.000.000 3.944.700.000.000

240.008.274.000

120.060.811.000

70.817.315.000

983.688.444.500

1.403.488.344.089

147.249.267.960

2.042.043.000.000

8.273.929.000.000 1.021.037.000.000

15.426.317.547

15.950.157.393

5.250.000.000

705.694.196.679

362.898.238.846

101.560.144.220

52.189.435.346

55.512.643.134

15.656.830.604

25.298.384.327

13.321.147.405

6.502.000.000

Universitas Sumatera Utara

Lampiran iv lanjutan

Nama
Perusahaan

21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40

PT Matahari Putra
Prima Tbk
PT Mandom
Indonesia Tbk
PT Mayora Indah
Tbk
PT Merck Tbk
PT Mitra
Adiperkasa Tbk
PT Multi Bintang
Indonesia Tbk
PT Ramayana
Lestari Sentosa Tbk
PT Rig Tenders Tbk
PT Samudera
Indonesia Tbk
PT Selamat
Sempurna Tbk
PT Semen Gresik
Tbk
PT Sepatu Bata Tbk
PT Sorini Agro Asia
Corporindo Tbk
PT Sumi Indo Kabel
Tbk
PT Surya Toto
Indonesia Tbk
PT Telekomunikasi
Indonesia Tbk
PT Tempo Scan
Pasific Tbk
PT Trias Sentosa
Tbk
PT Unilever Tbk
PT United Tractors
Tbk

Laba Akuntansi

Laba Tunai

Dividen Kas

111.232.287.817

178.542.842.753

50.668.800.000

180.191.000.000

1.267.586.000.000

51.903.000.000

141.589.137.703

178.699.351.379

30.663.360.000

89.484.528.000

69.052.324.000

51.520.000.000

115.429.279.000

344.625.477.000

19.090.000.000

84.385.000.000

227.271.000.000

75.852.000.000

366.809.000.000

537.619.000.000

218.984.000.000

28.244.000.000

47.878.706.490

15.895.723.200

135.663.053.000

421.600.521.000

32.751.200.000

80.324.965.210

105.956.006.338

28.793.377.200

1.775.408.324.000

2.074.598.275.000

887.711.283.000

34.577.678.000

75.428.460.000

92.144.000.000

94.184.632.000

48.692.335.000

42.392.983.000

77.466.616.243

86.784.626.833

30.600.000.000

56.376.502.262

79.856.791.203

17.337.600.000

12.857.018.000.000

27.727.272.000.000 8.034.515.000.000

278.357.723.400

294.712.577.526

270.000.000.000

17.747.291.109

218.865.007.192

14.040.000.000

1.964.652.000.000

2.250.013.000.000 1.999.060.000.000

1.493.037.000.000

2.657.778.000.000

760.429.000.000

Universitas Sumatera Utara

Lampiran v

Hasil Uji Normalitas


One-Sample Kolmogorov-Smirnov Test
laba akuntansi
N
a,,b
Normal Parameters
Most Extreme Differences

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

Mean
Std. Deviation
Absolute
Positive
Negative

120
11.2311
.67357
.092
.092
-.055
1.003
.267

laba tunai
120
11.3367
.73148
.087
.087
-.044
.956
.320

cash dividen
120
10.7488
.76837
.112
.112
-.066
1.228
.098

Universitas Sumatera Utara

Lampiran vi

Hasil Uji Heteroskedastisitas

Universitas Sumatera Utara

Lampiran vii

Hasil Uji Autokorelasi

Model
1

R Square
a

.903

.815

Adjusted R

Std. Error of the

Square

Estimate
.812

Durbin-Watson

.33313

1.656

a. Predictors: (Constant), Laba Tunai, Laba Akuntansi


b. Dependent Variable: Dividen Kas

Universitas Sumatera Utara

Lampiran viii

Hasil Uji Hipotesis (Uji t)

Standardized
Unstandardized Coefficients
Model
1

B
(Constant)

Coefficients

Std. Error

Beta

-.915

.516

Laba Akuntansi

.917

.085

Laba Tunai

.120

.078

Sig.

-1.771

.079

.804

10.788

.000

.114

1.533

.128

Dependent Variable: Dividen Kas

Hasil Uji Hipotesis (Uji F)

Model
1

Sum of Squares

df

Mean Square

Regression

57.272

28.636

Residual

12.984

117

.111

Total

70.256

119

F
258.041

Sig.
a

.000

a. Predictors: (Constant), Laba Tunai, Laba Akuntansi


b. Dependent Variable: Dividen Kas

Universitas Sumatera Utara