LANGKAH 1

TAHUN EMITEN NET INCOME CASH FLOW TACCit

2016 APLN Rp 939,737,108,000 -Rp 523,713,385,000 Rp 1,463,450,493,000
2017 APLN Rp 1,882,581,400,000 -Rp 738,623,663,000 Rp 2,621,205,063,000
2018 APLN Rp 193,730,292,000 -Rp 806,303,905,000 Rp 1,000,034,197,000
2016 ASRI Rp 510,243,279,000 Rp 1,482,024,047,000 -Rp 971,780,768,000
2017 ASRI Rp 1,385,189,177,000 Rp 1,825,950,802,000 -Rp 440,761,625,000
2018 ASRI Rp 970,586,600,000 Rp 1,369,684,549,000 -Rp 399,097,949,000
2016 BCIP Rp 49,427,928,492,000 Rp 88,852,869,393,000 -Rp 39,424,940,901,000
2017 BCIP Rp 53,529,632,889,000 -Rp 7,946,868,153,000 Rp 61,476,501,042,000
2018 BCIP Rp 50,247,119,273,000 Rp 9,534,368,701,000 Rp 40,712,750,572,000
2016 BEST Rp 336,287,878,603 Rp 291,552,350,599 Rp 44,735,528,004
2017 BEST Rp 483,387,486,933 Rp 702,187,271,150 -Rp 218,799,784,217
2018 BEST Rp 422,536,948,687 Rp 711,924,605,563 -Rp 289,387,656,876
2016 BIPP Rp 27,224,420,762 Rp 24,140,681,877 Rp 3,083,738,885
2017 BIPP -Rp 31,033,697,167 Rp 6,003,706,227 -Rp 37,037,403,394
2018 BIPP -Rp 79,203,069,270 Rp 102,519,013,017 -Rp 181,722,082,287
2016 BKSL Rp 562,426,910,051 -Rp 460,378,191,902 Rp 1,022,805,101,953
2017 BKSL Rp 468,559,181,741 -Rp 451,061,312,047 Rp 919,620,493,788
2018 BKSL Rp 368,591,316,449 -Rp 815,645,578,009 Rp 1,184,236,894,458
2016 CTRA Rp 1,170,706,000,000 Rp 41,055,000,000 Rp 1,129,651,000,000
2017 CTRA Rp 1,018,529,000,000 Rp 472,142,000,000 Rp 546,387,000,000
2018 CTRA Rp 1,302,702,000,000 Rp 1,043,561,000,000 Rp 259,141,000,000
2016 DILD Rp 297,350,554,988 -Rp 926,263,876,320 Rp 1,223,614,431,308
2017 DILD Rp 271,536,513,369 -Rp 535,638,578,919 Rp 807,175,092,288
2018 DILD Rp 194,106,659,340 -Rp 28,405,333,968 Rp 222,511,993,308
2016 EMDE Rp 65,470,178,568 -Rp 96,403,627,594 Rp 161,873,806,162
2017 EMDE Rp 106,211,882,512 -Rp 190,702,680,530 Rp 296,914,563,042
2018 EMDE Rp 16,095,009,620 -Rp 199,100,240,113 Rp 215,195,249,733
2016 FMII Rp 276,909,152,732 Rp 96,951,659,627 Rp 179,957,493,105
2017 FMII Rp 8,731,194,357 Rp 12,182,400,866 -Rp 3,451,206,509
2018 FMII Rp 5,908,257,104 Rp 32,020,108,672 -Rp 26,111,851,568
2016 GAMA Rp 1,198,836,967 -Rp 29,361,404,834 Rp 30,560,241,801
2017 GAMA Rp 430,230,026 -Rp 80,194,620,091 Rp 80,624,850,117
2018 GAMA Rp 1,563,776,007 Rp 43,732,373,077 -Rp 42,168,597,070
2016 GMTD Rp 86,914,558,516 -Rp 34,502,194,392 Rp 121,416,752,908
2017 GMTD Rp 68,230,259,472 Rp 1,877,319,620 Rp 66,352,939,852
2018 GMTD Rp 61,443,212,441 Rp 7,853,305,718 Rp 53,589,906,723
2016 GWSA Rp 210,148,843,517 -Rp 107,982,102,731 Rp 318,130,946,248
2017 GWSA Rp 188,500,432,096 -Rp 146,717,219,807 Rp 335,217,651,903
2018 GWSA Rp 210,570,439,177 -Rp 145,615,316,186 Rp 356,185,755,363
2016 JRPT Rp 101,784,918,600 Rp 474,994,594,000 -Rp 373,209,675,400
2017 JRPT Rp 111,712,610,800 Rp 587,559,175,000 -Rp 475,846,564,200
2018 JRPT Rp 1,049,745,761,000 Rp 1,021,941,321,000 Rp 27,804,440,000
2016 KIJA Rp 426,542,322,505 Rp 543,679,827,246 -Rp 117,137,504,741
2017 KIJA Rp 149,840,578,536 Rp 629,665,039,483 -Rp 479,824,460,947
2018 KIJA Rp 67,100,402,943 Rp 132,870,560,546 -Rp 65,770,157,603
2016 LPCK Rp 539,794,979,877 Rp 262,666,659,879 Rp 277,128,319,998
2017 LPCK Rp 368,440,000,000 -Rp 3,431,032,000,000 Rp 3,799,472,000,000
2018 LPCK Rp 222,072,200,000 -Rp 475,306,000,000 Rp 697,378,200,000
2016 LPKR Rp 1,227,374,000,000 -Rp 408,633,000,000 Rp 1,636,007,000,000
2017 LPKR Rp 856,984,000,000 -Rp 4,507,226,000,000 Rp 5,364,210,000,000
2018 LPKR Rp 1,726,085,000,000 -Rp 1,955,605,000,000 Rp 3,681,690,000,000
2016 MDLN Rp 501,349,673,188 Rp 684,332,168,821 -Rp 182,982,495,633
2017 MDLN Rp 614,773,608,046 Rp 685,294,026,813 -Rp 70,520,418,767
2018 MDLN Rp 25,265,863,861 -Rp 681,019,252,601 Rp 706,285,116,462
2016 MKPI Rp 119,937,374,758 Rp 827,687,677,023 -Rp 707,750,302,265
2017 MKPI Rp 119,363,982,389 Rp 494,278,964,207 -Rp 374,914,981,818
2018 MKPI Rp 101,855,953,681 Rp 773,917,401,605 -Rp 672,061,447,924
2016 MMLP Rp 323,206,997,000 Rp 80,351,957,000 Rp 242,855,040,000
2017 MMLP Rp 293,064,581,000 -Rp 15,754,298,000 Rp 308,818,879,000
2018 MMLP Rp 281,313,117,000 Rp 136,242,936,000 Rp 145,070,181,000
2016 MTLA Rp 316,514,414,000 Rp 307,215,874,000 Rp 9,298,540,000
2017 MTLA Rp 301,010,785,000 Rp 212,558,818,000 Rp 88,451,967,000
2018 MTLA Rp 507,227,779,000 Rp 526,456,489,000 -Rp 19,228,710,000
2016 OMRE Rp 318,395,155,443 -Rp 152,236,438,485 Rp 470,631,593,928
2017 OMRE -Rp 66,193,842,560 -Rp 18,535,832,491 -Rp 47,658,010,069
2018 OMRE Rp 133,966,017,617 -Rp 63,689,146,993 Rp 197,655,164,610
2016 PLIN Rp 225,619,401,000 Rp 570,054,525,000 -Rp 344,435,124,000
2017 PLIN Rp 279,689,919,000 Rp 452,413,654,000 -Rp 172,723,735,000
2018 PLIN Rp 214,534,304,000 Rp 568,046,732,000 -Rp 353,512,428,000
2016 PPRO Rp 366,102,013,395 -Rp 185,007,725,446 Rp 551,109,738,841
2017 PPRO Rp 459,642,836,412 Rp 67,549,078,307 Rp 392,093,758,105
2018 PPRO Rp 496,783,496,821 Rp 77,920,829,002 Rp 418,862,667,819
2016 PWON Rp 1,780,254,981 Rp 1,324,703,811 Rp 455,551,170
2017 PWON Rp 2,024,627,040 Rp 2,258,239,457 -Rp 233,612,417
2018 PWON Rp 2,026,936,213 Rp 2,364,842,640 -Rp 337,906,427
2016 RBMS -Rp 6,713,147,549 Rp 3,724,831,739 -Rp 10,437,979,288
2017 RBMS Rp 14,519,780,720 Rp 15,328,618,391 -Rp 808,837,671
2018 RBMS Rp 5,403,552,648 Rp 49,576,999,283 -Rp 44,173,446,635
2016 RDTX Rp 210,009,476,018 Rp 245,793,917,041 -Rp 35,784,441,023
2017 RDTX Rp 206,909,721,574 Rp 254,500,875,679 -Rp 47,591,154,105
2018 RDTX Rp 227,384,570,823 Rp 256,245,052,520 -Rp 28,860,481,697
2016 RODA Rp 61,152,185,891 -Rp 108,618,203,782 Rp 169,770,389,673
2017 RODA Rp 40,697,612,329 -Rp 74,589,495,391 Rp 115,287,107,720
2018 RODA Rp 102,088,999,000 -Rp 129,553,224,774 Rp 231,642,223,774
2016 SCBD Rp 335,899,666,000 Rp 433,567,964,000 -Rp 97,668,298,000
2017 SCBD Rp 226,327,773,000 Rp 389,632,487,000 -Rp 163,304,714,000
2018 SCBD Rp 192,257,900,000 Rp 341,338,656,000 -Rp 149,080,756,000
2016 SMDM Rp 20,429,870,704 -Rp 46,840,870,762 Rp 67,270,741,466
2017 SMDM Rp 19,737,381,645 Rp 15,842,268,138 Rp 3,895,113,507
2018 SMDM Rp 85,390,121,403 -Rp 1,723,550,987 Rp 87,113,672,390
2016 SMRA Rp 605,050,858,000 Rp 34,709,390,000 Rp 570,341,468,000
2017 SMRA Rp 532,437,613,000 -Rp 370,350,666,000 Rp 902,788,279,000
2018 SMRA Rp 690,623,630,000 -Rp 119,021,218,000 Rp 809,644,848,000

KET: Tambahan nol 1

Kurangin nol 1

Khusus FMII & Gama Tambahan nol 2

 Piutang usaha Pendapatan
RECit Lag RECit Selisih D_Rec REVit
Rp 988,678,996,000 Rp 940,878,189,000 Rp 47,800,807,000 Rp 6,006,952,123,000
Rp 1,315,395,092,000 Rp 988,678,996,000 Rp 326,716,096,000 Rp 7,043,036,602,000
Rp 1,435,849,108,000 Rp 1,315,395,092,000 Rp 120,454,016,000 Rp 5,035,325,429,000
Rp 178,047,235,000 Rp 117,787,380,000 Rp 60,259,855,000 Rp 2,715,688,780,000
Rp 200,701,605,000 Rp 178,047,235,000 Rp 22,654,370,000 Rp 3,917,107,098,000
Rp 202,180,292,000 Rp 200,701,605,000 Rp 1,478,687,000 Rp 3,975,258,160,000
Rp 10,726,892,474,000 Rp 13,171,042,705,000 -Rp 2,444,150,231,000 Rp 227,824,738,771,000
Rp 16,353,105,127,000 Rp 10,726,892,474,000 Rp 5,626,212,653,000 Rp 189,037,576,143,000
Rp 18,577,895,216,000 Rp 16,353,105,127,000 Rp 2,224,790,089,000 Rp 200,658,519,501,000
Rp 149,713,008,069 Rp 98,809,819,752 Rp 50,903,188,317 Rp 824,408,087,980
Rp 290,547,410,798 Rp 149,713,008,069 Rp 140,834,402,729 Rp 1,006,096,715,440
Rp 47,767,903,822 Rp 290,547,410,798 -Rp 242,779,506,976 Rp 962,801,481,480
Rp 6,482,345,802 Rp 4,425,761,841 Rp 2,056,583,961 Rp 113,883,200,419
Rp 59,562,482,080 Rp 6,482,345,802 Rp 53,080,136,278 Rp 108,781,215,028
Rp 6,781,479,344 Rp 5,956,248,208 Rp 825,231,136 Rp 130,613,332,148
Rp 802,090,724,447 Rp 400,426,448,278 Rp 401,664,276,169 Rp 1,206,574,998,918
Rp 1,087,484,684,399 Rp 802,090,724,447 Rp 285,393,959,952 Rp 1,623,484,966,262
Rp 998,298,378,749 Rp 1,087,484,684,399 -Rp 89,186,305,650 Rp 1,316,805,554,419
Rp 937,575,000,000 Rp 874,125,000,000 Rp 63,450,000,000 Rp 6,739,315,000,000
Rp 957,748,000,000 Rp 937,575,000,000 Rp 20,173,000,000 Rp 6,442,797,000,000
Rp 1,212,155,000,000 Rp 957,748,000,000 Rp 254,407,000,000 Rp 7,670,405,000,000
Rp 165,874,786,460 Rp 235,503,840,409 -Rp 69,629,053,949 Rp 2,276,459,607,316
Rp 171,863,000,569 Rp 165,874,786,460 Rp 5,988,214,109 Rp 2,202,820,510,610
Rp 487,799,264,845 Rp 171,863,000,569 Rp 315,936,264,276 Rp 2,552,596,173,132
Rp 150,518,526,313 Rp 107,962,730,713 Rp 42,555,795,600 Rp 330,444,925,707
Rp 165,957,342,084 Rp 150,518,526,313 Rp 15,438,815,771 Rp 396,684,909,930
Rp 151,782,586,850 Rp 165,957,342,084 -Rp 14,174,755,234 Rp 227,645,690,310
Rp 808,718,386 Rp 8,143,637,065 -Rp 7,334,918,679 Rp 402,073,435,600
Rp 209,842,750 Rp 808,718,386 -Rp 598,875,636 Rp 35,261,236,363
Rp 112,942,750 Rp 209,842,750 -Rp 96,900,000 Rp 43,232,413,637
Rp 29,952,246,026 Rp 30,552,390,753 -Rp 600,144,727 Rp 53,677,931,667
Rp 43,372,561,656 Rp 29,952,246,026 Rp 13,420,315,630 Rp 66,581,958,479
Rp 6,181,230,668 Rp 43,372,561,656 -Rp 37,191,330,988 Rp 77,542,232,036
Rp 263,003,518 Rp 1,199,878,465 -Rp 936,874,947 Rp 276,272,327,077
Rp 1,600,560,456 Rp 263,003,518 Rp 1,337,556,938 Rp 227,499,858,134
Rp 2,002,983,833 Rp 1,600,560,456 Rp 402,423,377 Rp 245,037,918,437
Rp 24,829,518,544 Rp 23,361,117,970 Rp 1,468,400,574 Rp 141,439,630,076
Rp 12,914,015,914 Rp 24,829,518,544 -Rp 11,915,502,630 Rp 84,985,760,705
Rp 11,020,198,913 Rp 12,914,015,914 -Rp 1,893,817,001 Rp 134,413,002,080
Rp 66,971,438,000 Rp 65,033,468,000 Rp 1,937,970,000 Rp 2,381,022,659,000
Rp 80,402,263,000 Rp 66,971,438,000 Rp 13,430,825,000 Rp 2,405,242,304,000
Rp 94,781,427,000 Rp 80,402,263,000 Rp 14,379,164,000 Rp 2,330,550,693,000
Rp 704,332,625,573 Rp 377,001,929,901 Rp 327,330,695,672 Rp 2,931,015,007,454
Rp 373,830,607,590 Rp 704,332,625,573 -Rp 330,502,017,983 Rp 2,994,759,224,061
Rp 716,399,919,042 Rp 373,830,607,590 Rp 342,569,311,452 Rp 2,711,870,473,438
Rp 680,390,947,973 Rp 209,660,603,616 Rp 470,730,344,357 Rp 1,544,898,127,282
Rp 248,008,000,000 Rp 680,390,947,973 -Rp 432,382,947,973 Rp 1,501,178,000,000
Rp 295,251,000,000 Rp 248,008,000,000 Rp 47,243,000,000 Rp 2,209,581,000,000
Rp 1,822,596,000,000 Rp 1,434,348,000,000 Rp 388,248,000,000 Rp 10,324,633,000,000
Rp 2,262,430,000,000 Rp 1,822,596,000,000 Rp 439,834,000,000 Rp 10,522,109,000,000
Rp 2,401,538,000,000 Rp 2,262,430,000,000 Rp 139,108,000,000 Rp 12,460,224,000,000
Rp 2,187,916,256,599 Rp 1,508,037,016,433 Rp 679,879,240,166 Rp 2,465,211,935,368
Rp 763,638,950,383 Rp 2,187,916,256,599 -Rp 1,424,277,306,216 Rp 3,195,904,064,863
Rp 1,510,829,679,744 Rp 763,638,950,383 Rp 747,190,729,361 Rp 2,124,202,844,845
Rp 102,970,682,663 Rp 74,378,545,520 Rp 28,592,137,143 Rp 2,564,831,067,149
Rp 106,960,495,562 Rp 102,970,682,663 Rp 3,989,812,899 Rp 2,541,602,115,027
Rp 179,555,034,963 Rp 106,960,495,562 Rp 72,594,539,401 Rp 2,217,086,119,506
Rp 2,307,177,000 Rp 8,775,493,000 -Rp 6,468,316,000 Rp 175,319,744,000
Rp 8,510,903,000 Rp 2,307,177,000 Rp 6,203,726,000 Rp 208,794,196,000
Rp 51,341,889,000 Rp 8,510,903,000 Rp 42,830,986,000 Rp 299,234,087,000
Rp 187,118,481,000 Rp 224,864,840,000 -Rp 37,746,359,000 Rp 1,143,372,190,000
Rp 310,364,953,000 Rp 187,118,481,000 Rp 123,246,472,000 Rp 1,263,595,248,000
Rp 259,423,814,000 Rp 310,364,953,000 -Rp 50,941,139,000 Rp 1,378,861,622,000
Rp 5,628,592,689 Rp 10,693,281,570 -Rp 5,064,688,881 Rp 242,237,199,644
Rp 4,935,524,756 Rp 5,628,592,689 -Rp 693,067,933 Rp 182,508,958,373
Rp 5,810,189,873 Rp 4,935,524,756 Rp 874,665,117 Rp 156,507,546,904
Rp 133,491,196,000 Rp 130,591,773,000 Rp 2,899,423,000 Rp 1,058,986,487,000
Rp 144,980,659,000 Rp 133,491,196,000 Rp 11,489,463,000 Rp 997,325,757,000
Rp 138,950,638,000 Rp 144,980,659,000 -Rp 6,030,021,000 Rp 1,056,460,767,000
Rp 2,765,315,999,570 Rp 1,198,704,737,562 Rp 1,566,611,262,008 Rp 2,015,654,898,330
Rp 4,231,062,515,090 Rp 2,765,315,999,570 Rp 1,465,746,515,520 Rp 2,708,881,065,095
Rp 6,014,699,375,735 Rp 4,231,062,515,090 Rp 1,783,636,860,645 Rp 2,556,174,514,577
Rp 185,527,013 Rp 267,679,776 -Rp 82,152,763 Rp 4,841,104,813
Rp 448,497,029 Rp 185,527,013 Rp 262,970,016 Rp 5,717,537,579
Rp 413,854,143 Rp 448,497,029 -Rp 34,642,886 Rp 7,080,668,385
Rp 3,982,398,622 Rp 5,435,117,423 -Rp 1,452,718,801 Rp 17,945,077,363
Rp 34,074,792,102 Rp 3,982,398,622 Rp 30,092,393,480 Rp 73,176,900,000
Rp 39,592,652,330 Rp 34,074,792,102 Rp 5,517,860,228 Rp 183,045,980,412
Rp 48,661,106,534 Rp 53,823,461,832 -Rp 5,162,355,298 Rp 406,872,943,034
Rp 9,814,323,378 Rp 48,661,106,534 -Rp 38,846,783,156 Rp 395,780,873,819
Rp 9,539,328,215 Rp 9,814,323,378 -Rp 274,995,163 Rp 400,870,293,046
Rp 122,179,352,242 Rp 264,357,168,978 -Rp 142,177,816,736 Rp 494,307,414,497
Rp 26,928,731,390 Rp 122,179,352,242 -Rp 95,250,620,852 Rp 291,276,991,934
Rp 69,862,421,905 Rp 26,928,731,390 Rp 42,933,690,515 Rp 234,734,239,697
Rp 22,609,687,000 Rp 336,959,550,000 -Rp 314,349,863,000 Rp 1,042,958,048,000
Rp 23,881,489,000 Rp 22,609,687,000 Rp 1,271,802,000 Rp 1,038,294,528,000
Rp 22,815,937,000 Rp 23,881,489,000 -Rp 1,065,552,000 Rp 1,081,911,816,000
Rp 21,004,896,152 Rp 18,127,878,545 Rp 2,877,017,607 Rp 494,722,625,665
Rp 18,872,989,567 Rp 21,004,896,152 -Rp 2,131,906,585 Rp 468,479,918,789
Rp 13,035,000,855 Rp 18,872,989,567 -Rp 5,837,988,712 Rp 539,302,125,082
Rp 578,602,752,000 Rp 145,921,281,000 Rp 432,681,471,000 Rp 5,397,948,907,000
Rp 685,169,106,000 Rp 578,602,752,000 Rp 106,566,354,000 Rp 5,640,751,809,000
Rp 446,344,233,000 Rp 685,169,106,000 -Rp 238,824,873,000 Rp 5,661,360,114,000
 Asset Tetap
Lag REVit Selisih D_Rev PPEit Total Aset (At-1)
Rp 5,971,581,977,000 Rp 35,370,146,000 Rp 4,048,794,446,000 Rp 24,559,174,988,000
Rp 6,006,952,123,000 Rp 1,036,084,479,000 Rp 4,019,617,009,000 Rp 25,711,953,382,000
Rp 7,043,036,602,000 -Rp 2,007,711,173,000 Rp 4,433,790,374,000 Rp 28,790,116,014,000
Rp 2,783,700,318,000 -Rp 68,011,538,000 Rp 1,148,604,050,000 Rp 18,709,870,126,000
Rp 2,715,688,780,000 Rp 1,201,418,318,000 Rp 1,225,363,874,000 Rp 20,186,130,682,000
Rp 3,917,107,098,000 Rp 58,151,062,000 Rp 1,329,283,319,000 Rp 20,728,430,487,000
Rp 170,737,112,014,000 Rp 57,087,626,757,000 Rp 35,952,862,569,000 Rp 672,554,159,879,000
Rp 227,824,738,771,000 -Rp 38,787,162,628,000 Rp 34,492,455,524,000 Rp 789,137,743,984,000
Rp 189,037,576,143,000 Rp 11,620,943,358,000 Rp 33,696,815,824,000 Rp 843,447,229,256,000
Rp 686,980,990,156 Rp 137,427,097,824 Rp 172,432,586,749 Rp 4,631,315,439,422
Rp 824,408,087,980 Rp 181,688,627,460 Rp 162,614,587,392 Rp 5,205,373,116,830
Rp 1,006,096,715,440 -Rp 43,295,233,960 Rp 180,889,635,342 Rp 5,719,000,999,540
Rp 111,644,042,531 Rp 2,239,157,888 Rp 164,179,469,838 Rp 1,324,396,226,004
Rp 113,883,200,419 -Rp 5,101,985,391 Rp 157,061,893,991 Rp 1,648,021,678,720
Rp 108,781,215,028 Rp 21,832,117,120 Rp 151,719,638,798 Rp 1,748,640,897,106
Rp 559,801,139,543 Rp 646,773,859,375 Rp 181,830,997,189 Rp 11,145,896,809,593
Rp 1,206,574,998,918 Rp 416,909,967,344 Rp 213,102,483,130 Rp 11,359,506,311,011
Rp 1,623,484,966,262 -Rp 306,679,411,843 Rp 215,846,370,468 Rp 14,977,041,120,833
Rp 7,514,286,000,000 -Rp 774,971,000,000 Rp 3,033,847,000,000 Rp 26,258,718,000,000
Rp 6,739,315,000,000 -Rp 296,518,000,000 Rp 3,137,453,000,000 Rp 29,072,250,000,000
Rp 6,442,797,000,000 Rp 1,227,608,000,000 Rp 3,113,950,000,000 Rp 31,706,163,000,000
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 X3 LANGKAH 2 LANGKAH 3
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0.0936544 -0.0000000000000005 0.02051320 0.005170 -0.0000000000000005
0.4710474 -0.0000000000000013 -0.02302113 0.026003 -0.0000000000000013
0.4697336 -0.0000000000000011 0.00098172 0.025931 -0.0000000000000011
0.5666284 -0.0000000000000011 0.01328136 0.031280 -0.0000000000000011
0.0204229 -0.0000000000000111 -0.00505955 0.001127 -0.0000000000000111
0.0031083 -0.0000000000000018 -0.00235879 0.000172 -0.0000000000000018
0.0022218 -0.0000000000000014 -0.00471195 0.000123 -0.0000000000000014
0.1071253 -0.0000000000000020 -0.00417965 0.005914 -0.0000000000000020
0.0948264 -0.0000000000000018 -0.00854316 0.005235 -0.0000000000000018
0.0751359 -0.0000000000000015 -0.00660899 0.004148 -0.0000000000000015
0.0261581 -0.0000000000000020 0.00150278 0.001444 -0.0000000000000020
0.0221228 -0.0000000000000017 0.00391350 0.001221 -0.0000000000000017
0.0159791 -0.0000000000000017 0.00171251 0.000882 -0.0000000000000017
0.1714927 -0.0000000000000016 0.03503127 0.009467 -0.0000000000000016
0.1714625 -0.0000000000000016 0.00375685 0.009465 -0.0000000000000016
0.1685271 -0.0000000000000016 -0.00356190 0.009303 -0.0000000000000016
0.3096474 -0.0000000000000014 -0.03336719 0.017094 -0.0000000000000014
0.2192263 -0.0000000000000008 -0.02188984 0.012102 -0.0000000000000008
0.1727492 -0.0000000000000006 0.00339761 0.009536 -0.0000000000000006
0.0905124 -0.0000000000003866 -0.00321521 0.004997 -0.0000000000003866
0.0813547 -0.0000000000003512 -0.01184661 0.004491 -0.0000000000003512
0.0741829 -0.0000000000003108 -0.01630765 0.004095 -0.0000000000003108
1.3592653 -0.0000000000000380 -0.00142435 0.075036 -0.0000000000000380
0.6266344 -0.0000000000000184 -0.03904484 0.034592 -0.0000000000000184
0.5544107 -0.0000000000000168 -0.07106217 0.030605 -0.0000000000000168
0.0077385 -0.0000000000000039 0.00229594 0.000427 -0.0000000000000039
0.0074901 -0.0000000000000035 0.00147480 0.000413 -0.0000000000000035
0.0069067 -0.0000000000000032 -0.00062366 0.000381 -0.0000000000000032
0.0034485 -0.0000000000000022 0.04855542 0.000190 -0.0000000000000022
0.0032027 -0.0000000000000021 0.01654737 0.000177 -0.0000000000000021
0.0023624 -0.0000000000000020 0.00445273 0.000130 -0.0000000000000020
0.0798829 -0.0000000000000013 -0.00144386 0.004410 -0.0000000000000013
0.0785928 -0.0000000000000013 0.00022806 0.004339 -0.0000000000000013
0.0792032 -0.0000000000000013 -0.00210760 0.004372 -0.0000000000000013
0.1003813 -0.0000000000000023 0.00735555 0.005541 -0.0000000000000023
0.0987150 -0.0000000000000023 0.00236642 0.005449 -0.0000000000000023
0.0958863 -0.0000000000000023 -0.00629956 0.005293 -0.0000000000000023
0.0240610 -0.0000000000000004 0.00336103 0.001328 -0.0000000000000004
0.0202582 -0.0000000000000003 -0.00326045 0.001118 -0.0000000000000003
0.0173907 -0.0000000000000003 -0.00026585 0.000960 -0.0000000000000003
 LANGKAH 3 LANGKAH 4
ERKALIAN KOEFISIEN (NDA) TAC/Ait NDACCit DACCit
0.00014144 0.009101 2016 APLN 0.00869825 0.009242 -0.0005
-0.00770974 0.008630 2017 APLN -0.00263059 0.000920 -0.0036
0.02065688 0.008501 2018 APLN 0.02798920 0.029158 -0.0012
0.00191585 0.003389 2016 ASRI 0.00440475 0.005305 -0.0009
-0.01631836 0.003351 2017 ASRI -0.01328097 -0.012967 -0.0003
-0.00076403 0.003540 2018 ASRI 0.00275613 0.002776 0.0000
-0.02473571 0.002951 2016 BCIP -0.02076915 -0.021785 0.0010
0.01572765 0.002413 2017 BCIP 0.01614817 0.018141 -0.0020
-0.00311311 0.002205 2018 BCIP -0.00164479 -0.000908 -0.0007
-0.00522077 0.002055 2016 BEST -0.00623690 -0.003165 -0.0031
-0.00219325 0.001725 2017 BEST -0.00802938 -0.000469 -0.0076
-0.00974746 0.001746 2018 BEST 0.00386160 -0.008001 0.0119
-0.00003852 0.006843 2016 BIPP 0.00637082 0.006805 -0.0004
0.00986573 0.005261 2017 BIPP 0.00612616 0.015127 -0.0090
-0.00335710 0.004790 2018 BIPP 0.00130068 0.001433 -0.0001
-0.00614537 0.000901 2016 BKSL -0.01531530 -0.005245 -0.0101
-0.00323536 0.001036 2017 BKSL -0.00922058 -0.002200 -0.0070
0.00405810 0.000796 2018 BKSL 0.00651776 0.004854 0.0017
0.00892260 0.006378 2016 CTRA 0.01462535 0.015301 -0.0007
0.00304411 0.005957 2017 CTRA 0.00880767 0.009002 -0.0002
-0.00857752 0.005422 2018 CTRA -0.00539814 -0.003156 -0.0022
-0.00394347 0.001307 2016 DILD -0.00074562 -0.002637 0.0019
0.00187936 0.001066 2017 DILD 0.00280381 0.002945 -0.0001
-0.00072202 0.000998 2018 DILD -0.00646459 0.000276 -0.0067
0.00874407 0.001334 2016 EMDE 0.00013508 0.010078 -0.0099
-0.01041061 0.001315 2017 EMDE -0.01225902 -0.009095 -0.0032
0.02315969 0.000752 2018 EMDE 0.02603149 0.023912 0.0021
-0.08160852 0.000033 2016 FMII -0.07806553 -0.081575 0.0035
0.13263991 0.000030 2017 FMII 0.13288651 0.132670 0.0002
-0.00281307 0.000016 2018 FMII -0.00276296 -0.002797 0.0000
0.01370157 0.002068 2016 GAMA 0.01589495 0.015769 0.0001
0.00010728 0.002009 2017 GAMA -0.00067182 0.002117 -0.0028
-0.00959386 0.001890 2018 GAMA -0.00029380 -0.007704 0.0074
0.00917673 0.000129 2016 GMTD 0.00951169 0.009306 0.0002
0.01139238 0.000094 2017 GMTD 0.01118250 0.011487 -0.0003
-0.00385329 0.000092 2018 GMTD -0.00385185 -0.003761 -0.0001
-0.00230908 0.001643 2016 GWSA -0.00072685 -0.000667 -0.0001
0.00178741 0.001516 2017 GWSA 0.00378202 0.003304 0.0005
-0.00199165 0.001708 2018 GWSA -0.00021052 -0.000284 0.0001
-0.00844007 0.000625 2016 JRPT -0.00788664 -0.007815 -0.0001
-0.00035535 0.000782 2017 JRPT -0.00001568 0.000427 -0.0004
0.00262764 0.000779 2018 JRPT 0.00298221 0.003406 -0.0004
0.01538398 0.013075 2016 KIJA 0.01906827 0.028459 -0.0094
-0.01026420 0.012188 2017 KIJA 0.01052845 0.001924 0.0086
0.01551383 0.011012 2018 KIJA 0.01802855 0.026526 -0.0085
0.05339136 0.000883 2016 LPCK 0.03025582 0.054275 -0.0240
-0.01921255 0.000974 2017 LPCK 0.00313499 -0.018239 0.0214
-0.01492626 0.000420 2018 LPCK -0.01557308 -0.014507 -0.0011
-0.00693919 0.003877 2016 LPKR -0.00568780 -0.003062 -0.0026
0.00148512 0.004666 2017 LPKR 0.00345572 0.006151 -0.0027
-0.00885524 0.005249 2018 LPKR -0.00429125 -0.003607 -0.0007
0.02315902 0.005047 2016 MDLN 0.01341238 0.028206 -0.0148
-0.04141677 0.005022 2017 MDLN -0.00902162 -0.036395 0.0274
0.03481502 0.005170 2018 MDLN 0.02568322 0.039985 -0.0143
-0.02162166 0.026003 2016 MKPI 0.00298216 0.004382 -0.0014
0.00115034 0.025931 2017 MKPI 0.02691248 0.027081 -0.0002
0.01625241 0.031280 2018 MKPI 0.04456101 0.047532 -0.0030
-0.00782640 0.001127 2016 MMLP -0.00393214 -0.006699 0.0028
-0.00192164 0.000172 2017 MMLP -0.00218720 -0.001750 -0.0004
-0.00248044 0.000123 2018 MMLP -0.00458930 -0.002358 -0.0022
-0.00709292 0.005914 2016 MTLA 0.00173400 -0.001179 0.0029
0.00021485 0.005235 2017 MTLA -0.00330845 0.005450 -0.0088
-0.00952978 0.004148 2018 MTLA -0.00246125 -0.005382 0.0029
0.00112218 0.001444 2016 OMRE 0.00294679 0.002566 0.0004
0.00386809 0.001221 2017 OMRE 0.00513475 0.005089 0.0000
0.00177012 0.000882 2018 OMRE 0.00259461 0.002652 -0.0001
0.03520473 0.009467 2016 PLIN 0.04449820 0.044672 -0.0002
0.00445687 0.009465 2017 PLIN 0.01322211 0.013922 -0.0007
-0.00392511 0.009303 2018 PLIN 0.00574132 0.005378 0.0004
0.04893997 0.017094 2016 PPRO -0.01627369 0.066033 -0.0823
0.02439370 0.012102 2017 PPRO -0.00978787 0.036496 -0.0463
0.04308220 0.009536 2018 PPRO 0.01293390 0.052618 -0.0397
-0.00443778 0.004997 2016 PWON 0.00178136 0.000559 0.0012
-0.00829208 0.004491 2017 PWON -0.00735557 -0.003801 -0.0036
-0.01672209 0.004095 2018 PWON -0.01221252 -0.012627 0.0004
-0.00354674 0.075036 2016 RBMS 0.07361134 0.071489 0.0021
-0.01777173 0.034592 2017 RBMS -0.00445267 0.016820 -0.0213
-0.06749328 0.030605 2018 RBMS -0.04045697 -0.036888 -0.0036
0.00152538 0.000427 2016 RDTX 0.00272313 0.001953 0.0008
-0.00369027 0.000413 2017 RDTX 0.00188828 -0.003277 0.0052
-0.00065736 0.000381 2018 RDTX -0.00024239 -0.000276 0.0000
0.03626319 0.000190 2016 RODA 0.04874579 0.036454 0.0123
0.00878426 0.000177 2017 RODA 0.01672417 0.008961 0.0078
0.00783375 0.000130 2018 RODA 0.00458315 0.007964 -0.0034
-0.01722505 0.004410 2016 SCBD 0.00296592 -0.012815 0.0158
0.00029026 0.004339 2017 SCBD 0.00456663 0.004629 -0.0001
-0.00215909 0.004372 2018 SCBD 0.00226466 0.002213 0.0001
0.00761041 0.005541 2016 SMDM 0.01289691 0.013152 -0.0003
 0.00217417 0.005449 2017 SMDM 0.00781579 0.007624 0.0002
-0.00681884 0.005293 2018 SMDM -0.00100634 -0.001526 0.0005
0.00980685 0.001328 2016 SMRA 0.00468927 0.011135 -0.0064
-0.00182944 0.001118 2017 SMRA -0.00214214 -0.000711 -0.0014
-0.00334669 0.000960 2018 SMRA 0.00069417 -0.002387 0.0031
BETA X1 BETA X2 BETA X3
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
 LANGKAH 1
TAHUN EMITEN NET INCOME CASH FLOW TACCit
2016 APLN Rp 939,737,108,000 -Rp 523,713,385,000 Rp 1,463,450,493,000
2017 APLN Rp 1,882,581,400,000 -Rp 738,623,663,000 Rp 2,621,205,063,000
2018 APLN Rp 193,730,292,000 -Rp 806,303,905,000 Rp 1,000,034,197,000
2016 ASRI Rp 510,243,279,000 Rp 1,482,024,047,000 -Rp 971,780,768,000
2017 ASRI Rp 1,385,189,177,000 Rp 1,825,950,802,000 -Rp 440,761,625,000
2018 ASRI Rp 970,586,600,000 Rp 1,369,684,549,000 -Rp 399,097,949,000
2016 BCIP Rp 49,427,928,492,000 Rp 88,852,869,393,000 -Rp 39,424,940,901,000
2017 BCIP Rp 53,529,632,889,000 -Rp 7,946,868,153,000 Rp 61,476,501,042,000
2018 BCIP Rp 50,247,119,273,000 Rp 9,534,368,701,000 Rp 40,712,750,572,000
2016 BEST Rp 336,287,878,603 Rp 291,552,350,599 Rp 44,735,528,004
2017 BEST Rp 483,387,486,933 Rp 702,187,271,150 -Rp 218,799,784,217
2018 BEST Rp 422,536,948,687 Rp 711,924,605,563 -Rp 289,387,656,876
2016 BIPP Rp 27,224,420,762 Rp 24,140,681,877 Rp 3,083,738,885
2017 BIPP -Rp 31,033,697,167 Rp 6,003,706,227 -Rp 37,037,403,394
2018 BIPP -Rp 79,203,069,270 Rp 102,519,013,017 -Rp 181,722,082,287
2016 BKSL Rp 562,426,910,051 -Rp 460,378,191,902 Rp 1,022,805,101,953
2017 BKSL Rp 468,559,181,741 -Rp 451,061,312,047 Rp 919,620,493,788
2018 BKSL Rp 368,591,316,449 -Rp 815,645,578,009 Rp 1,184,236,894,458
2016 CTRA Rp 1,170,706,000,000 Rp 41,055,000,000 Rp 1,129,651,000,000
2017 CTRA Rp 1,018,529,000,000 Rp 472,142,000,000 Rp 546,387,000,000
2018 CTRA Rp 1,302,702,000,000 Rp 1,043,561,000,000 Rp 259,141,000,000
2016 DILD Rp 297,350,554,988 -Rp 926,263,876,320 Rp 1,223,614,431,308
2017 DILD Rp 271,536,513,369 -Rp 535,638,578,919 Rp 807,175,092,288
2018 DILD Rp 194,106,659,340 -Rp 28,405,333,968 Rp 222,511,993,308
2016 EMDE Rp 65,470,178,568 -Rp 96,403,627,594 Rp 161,873,806,162
2017 EMDE Rp 106,211,882,512 -Rp 190,702,680,530 Rp 296,914,563,042
2018 EMDE Rp 16,095,009,620 -Rp 199,100,240,113 Rp 215,195,249,733
2016 FMII Rp 276,909,152,732 Rp 96,951,659,627 Rp 179,957,493,105
2017 FMII Rp 8,731,194,357 Rp 12,182,400,866 -Rp 3,451,206,509
2018 FMII Rp 5,908,257,104 Rp 32,020,108,672 -Rp 26,111,851,568
2016 GAMA Rp 1,198,836,967 -Rp 29,361,404,834 Rp 30,560,241,801
2017 GAMA Rp 430,230,026 -Rp 80,194,620,091 Rp 80,624,850,117
2018 GAMA Rp 1,563,776,007 Rp 43,732,373,077 -Rp 42,168,597,070
2016 GMTD Rp 86,914,558,516 -Rp 34,502,194,392 Rp 121,416,752,908
2017 GMTD Rp 68,230,259,472 Rp 1,877,319,620 Rp 66,352,939,852
2018 GMTD Rp 61,443,212,441 Rp 7,853,305,718 Rp 53,589,906,723
2016 GWSA Rp 210,148,843,517 -Rp 107,982,102,731 Rp 318,130,946,248
2017 GWSA Rp 188,500,432,096 -Rp 146,717,219,807 Rp 335,217,651,903
2018 GWSA Rp 210,570,439,177 -Rp 145,615,316,186 Rp 356,185,755,363
2016 JRPT Rp 101,784,918,600 Rp 474,994,594,000 -Rp 373,209,675,400
2017 JRPT Rp 111,712,610,800 Rp 587,559,175,000 -Rp 475,846,564,200
2018 JRPT Rp 1,049,745,761,000 Rp 1,021,941,321,000 Rp 27,804,440,000
2016 KIJA Rp 426,542,322,505 Rp 543,679,827,246 -Rp 117,137,504,741
2017 KIJA Rp 149,840,578,536 Rp 629,665,039,483 -Rp 479,824,460,947
2018 KIJA Rp 67,100,402,943 Rp 132,870,560,546 -Rp 65,770,157,603
2016 LPCK Rp 539,794,979,877 Rp 262,666,659,879 Rp 277,128,319,998
2017 LPCK Rp 368,440,000,000 -Rp 3,431,032,000,000 Rp 3,799,472,000,000
2018 LPCK Rp 222,072,200,000 -Rp 475,306,000,000 Rp 697,378,200,000
2016 LPKR Rp 1,227,374,000,000 -Rp 408,633,000,000 Rp 1,636,007,000,000
2017 LPKR Rp 856,984,000,000 -Rp 4,507,226,000,000 Rp 5,364,210,000,000
2018 LPKR Rp 1,726,085,000,000 -Rp 1,955,605,000,000 Rp 3,681,690,000,000
2016 MDLN Rp 501,349,673,188 Rp 684,332,168,821 -Rp 182,982,495,633
2017 MDLN Rp 614,773,608,046 Rp 685,294,026,813 -Rp 70,520,418,767
2018 MDLN Rp 25,265,863,861 -Rp 681,019,252,601 Rp 706,285,116,462
2016 MKPI Rp 119,937,374,758 Rp 827,687,677,023 -Rp 707,750,302,265
2017 MKPI Rp 119,363,982,389 Rp 494,278,964,207 -Rp 374,914,981,818
2018 MKPI Rp 101,855,953,681 Rp 773,917,401,605 -Rp 672,061,447,924
2016 MMLP Rp 323,206,997,000 Rp 80,351,957,000 Rp 242,855,040,000
2017 MMLP Rp 293,064,581,000 -Rp 15,754,298,000 Rp 308,818,879,000
2018 MMLP Rp 281,313,117,000 Rp 136,242,936,000 Rp 145,070,181,000
2016 MTLA Rp 316,514,414,000 Rp 307,215,874,000 Rp 9,298,540,000
2017 MTLA Rp 301,010,785,000 Rp 212,558,818,000 Rp 88,451,967,000
2018 MTLA Rp 507,227,779,000 Rp 526,456,489,000 -Rp 19,228,710,000
2016 OMRE Rp 318,395,155,443 -Rp 152,236,438,485 Rp 470,631,593,928
2017 OMRE -Rp 66,193,842,560 -Rp 18,535,832,491 -Rp 47,658,010,069
2018 OMRE Rp 133,966,017,617 -Rp 63,689,146,993 Rp 197,655,164,610
2016 PLIN Rp 225,619,401,000 Rp 570,054,525,000 -Rp 344,435,124,000
2017 PLIN Rp 279,689,919,000 Rp 452,413,654,000 -Rp 172,723,735,000
2018 PLIN Rp 214,534,304,000 Rp 568,046,732,000 -Rp 353,512,428,000
2016 PPRO Rp 366,102,013,395 -Rp 185,007,725,446 Rp 551,109,738,841
2017 PPRO Rp 459,642,836,412 Rp 67,549,078,307 Rp 392,093,758,105
2018 PPRO Rp 496,783,496,821 Rp 77,920,829,002 Rp 418,862,667,819
2016 PWON Rp 1,780,254,981 Rp 1,324,703,811 Rp 455,551,170
2017 PWON Rp 2,024,627,040 Rp 2,258,239,457 -Rp 233,612,417
2018 PWON Rp 2,026,936,213 Rp 2,364,842,640 -Rp 337,906,427
2016 RBMS -Rp 6,713,147,549 Rp 3,724,831,739 -Rp 10,437,979,288
2017 RBMS Rp 14,519,780,720 Rp 15,328,618,391 -Rp 808,837,671
2018 RBMS Rp 5,403,552,648 Rp 49,576,999,283 -Rp 44,173,446,635
2016 RDTX Rp 210,009,476,018 Rp 245,793,917,041 -Rp 35,784,441,023
2017 RDTX Rp 206,909,721,574 Rp 254,500,875,679 -Rp 47,591,154,105
2018 RDTX Rp 227,384,570,823 Rp 256,245,052,520 -Rp 28,860,481,697
2016 RODA Rp 61,152,185,891 -Rp 108,618,203,782 Rp 169,770,389,673
2017 RODA Rp 40,697,612,329 -Rp 74,589,495,391 Rp 115,287,107,720
2018 RODA Rp 102,088,999,000 -Rp 129,553,224,774 Rp 231,642,223,774
2016 SCBD Rp 335,899,666,000 Rp 433,567,964,000 -Rp 97,668,298,000
2017 SCBD Rp 226,327,773,000 Rp 389,632,487,000 -Rp 163,304,714,000
2018 SCBD Rp 192,257,900,000 Rp 341,338,656,000 -Rp 149,080,756,000
2016 SMDM Rp 20,429,870,704 -Rp 46,840,870,762 Rp 67,270,741,466
2017 SMDM Rp 19,737,381,645 Rp 15,842,268,138 Rp 3,895,113,507
2018 SMDM Rp 85,390,121,403 -Rp 1,723,550,987 Rp 87,113,672,390
2016 SMRA Rp 605,050,858,000 Rp 34,709,390,000 Rp 570,341,468,000
2017 SMRA Rp 532,437,613,000 -Rp 370,350,666,000 Rp 902,788,279,000
2018 SMRA Rp 690,623,630,000 -Rp 119,021,218,000 Rp 809,644,848,000

KET: Tambahan nol 1

Kurangin nol 1

Khusus FMII & Gama Tambahan nol 2

 Piutang usaha Pendapatan
RECit Lag RECit Selisih D_Rec REVit
Rp 988,678,996,000 Rp 940,878,189,000 Rp 47,800,807,000 Rp 6,006,952,123,000
Rp 1,315,395,092,000 Rp 988,678,996,000 Rp 326,716,096,000 Rp 7,043,036,602,000
Rp 1,435,849,108,000 Rp 1,315,395,092,000 Rp 120,454,016,000 Rp 5,035,325,429,000
Rp 178,047,235,000 Rp 117,787,380,000 Rp 60,259,855,000 Rp 2,715,688,780,000
Rp 200,701,605,000 Rp 178,047,235,000 Rp 22,654,370,000 Rp 3,917,107,098,000
Rp 202,180,292,000 Rp 200,701,605,000 Rp 1,478,687,000 Rp 3,975,258,160,000
Rp 10,726,892,474,000 Rp 13,171,042,705,000 -Rp 2,444,150,231,000 Rp 227,824,738,771,000
Rp 16,353,105,127,000 Rp 10,726,892,474,000 Rp 5,626,212,653,000 Rp 189,037,576,143,000
Rp 18,577,895,216,000 Rp 16,353,105,127,000 Rp 2,224,790,089,000 Rp 200,658,519,501,000
Rp 149,713,008,069 Rp 98,809,819,752 Rp 50,903,188,317 Rp 824,408,087,980
Rp 290,547,410,798 Rp 149,713,008,069 Rp 140,834,402,729 Rp 1,006,096,715,440
Rp 47,767,903,822 Rp 290,547,410,798 -Rp 242,779,506,976 Rp 962,801,481,480
Rp 6,482,345,802 Rp 4,425,761,841 Rp 2,056,583,961 Rp 113,883,200,419
Rp 59,562,482,080 Rp 6,482,345,802 Rp 53,080,136,278 Rp 108,781,215,028
Rp 6,781,479,344 Rp 5,956,248,208 Rp 825,231,136 Rp 130,613,332,148
Rp 802,090,724,447 Rp 400,426,448,278 Rp 401,664,276,169 Rp 1,206,574,998,918
Rp 1,087,484,684,399 Rp 802,090,724,447 Rp 285,393,959,952 Rp 1,623,484,966,262
Rp 998,298,378,749 Rp 1,087,484,684,399 -Rp 89,186,305,650 Rp 1,316,805,554,419
Rp 937,575,000,000 Rp 874,125,000,000 Rp 63,450,000,000 Rp 6,739,315,000,000
Rp 957,748,000,000 Rp 937,575,000,000 Rp 20,173,000,000 Rp 6,442,797,000,000
Rp 1,212,155,000,000 Rp 957,748,000,000 Rp 254,407,000,000 Rp 7,670,405,000,000
Rp 165,874,786,460 Rp 235,503,840,409 -Rp 69,629,053,949 Rp 2,276,459,607,316
Rp 171,863,000,569 Rp 165,874,786,460 Rp 5,988,214,109 Rp 2,202,820,510,610
Rp 487,799,264,845 Rp 171,863,000,569 Rp 315,936,264,276 Rp 2,552,596,173,132
Rp 150,518,526,313 Rp 107,962,730,713 Rp 42,555,795,600 Rp 330,444,925,707
Rp 165,957,342,084 Rp 150,518,526,313 Rp 15,438,815,771 Rp 396,684,909,930
Rp 151,782,586,850 Rp 165,957,342,084 -Rp 14,174,755,234 Rp 227,645,690,310
Rp 808,718,386 Rp 8,143,637,065 -Rp 7,334,918,679 Rp 402,073,435,600
Rp 209,842,750 Rp 808,718,386 -Rp 598,875,636 Rp 35,261,236,363
Rp 112,942,750 Rp 209,842,750 -Rp 96,900,000 Rp 43,232,413,637
Rp 29,952,246,026 Rp 30,552,390,753 -Rp 600,144,727 Rp 53,677,931,667
Rp 43,372,561,656 Rp 29,952,246,026 Rp 13,420,315,630 Rp 66,581,958,479
Rp 6,181,230,668 Rp 43,372,561,656 -Rp 37,191,330,988 Rp 77,542,232,036
Rp 263,003,518 Rp 1,199,878,465 -Rp 936,874,947 Rp 276,272,327,077
Rp 1,600,560,456 Rp 263,003,518 Rp 1,337,556,938 Rp 227,499,858,134
Rp 2,002,983,833 Rp 1,600,560,456 Rp 402,423,377 Rp 245,037,918,437
Rp 24,829,518,544 Rp 23,361,117,970 Rp 1,468,400,574 Rp 141,439,630,076
Rp 12,914,015,914 Rp 24,829,518,544 -Rp 11,915,502,630 Rp 84,985,760,705
Rp 11,020,198,913 Rp 12,914,015,914 -Rp 1,893,817,001 Rp 134,413,002,080
Rp 66,971,438,000 Rp 65,033,468,000 Rp 1,937,970,000 Rp 2,381,022,659,000
Rp 80,402,263,000 Rp 66,971,438,000 Rp 13,430,825,000 Rp 2,405,242,304,000
Rp 94,781,427,000 Rp 80,402,263,000 Rp 14,379,164,000 Rp 2,330,550,693,000
Rp 704,332,625,573 Rp 377,001,929,901 Rp 327,330,695,672 Rp 2,931,015,007,454
Rp 373,830,607,590 Rp 704,332,625,573 -Rp 330,502,017,983 Rp 2,994,759,224,061
Rp 716,399,919,042 Rp 373,830,607,590 Rp 342,569,311,452 Rp 2,711,870,473,438
Rp 680,390,947,973 Rp 209,660,603,616 Rp 470,730,344,357 Rp 1,544,898,127,282
Rp 248,008,000,000 Rp 680,390,947,973 -Rp 432,382,947,973 Rp 1,501,178,000,000
Rp 295,251,000,000 Rp 248,008,000,000 Rp 47,243,000,000 Rp 2,209,581,000,000
Rp 1,822,596,000,000 Rp 1,434,348,000,000 Rp 388,248,000,000 Rp 10,324,633,000,000
Rp 2,262,430,000,000 Rp 1,822,596,000,000 Rp 439,834,000,000 Rp 10,522,109,000,000
Rp 2,401,538,000,000 Rp 2,262,430,000,000 Rp 139,108,000,000 Rp 12,460,224,000,000
Rp 2,187,916,256,599 Rp 1,508,037,016,433 Rp 679,879,240,166 Rp 2,465,211,935,368
Rp 763,638,950,383 Rp 2,187,916,256,599 -Rp 1,424,277,306,216 Rp 3,195,904,064,863
Rp 1,510,829,679,744 Rp 763,638,950,383 Rp 747,190,729,361 Rp 2,124,202,844,845
Rp 102,970,682,663 Rp 74,378,545,520 Rp 28,592,137,143 Rp 2,564,831,067,149
Rp 106,960,495,562 Rp 102,970,682,663 Rp 3,989,812,899 Rp 2,541,602,115,027
Rp 179,555,034,963 Rp 106,960,495,562 Rp 72,594,539,401 Rp 2,217,086,119,506
Rp 2,307,177,000 Rp 8,775,493,000 -Rp 6,468,316,000 Rp 175,319,744,000
Rp 8,510,903,000 Rp 2,307,177,000 Rp 6,203,726,000 Rp 208,794,196,000
Rp 51,341,889,000 Rp 8,510,903,000 Rp 42,830,986,000 Rp 299,234,087,000
Rp 187,118,481,000 Rp 224,864,840,000 -Rp 37,746,359,000 Rp 1,143,372,190,000
Rp 310,364,953,000 Rp 187,118,481,000 Rp 123,246,472,000 Rp 1,263,595,248,000
Rp 259,423,814,000 Rp 310,364,953,000 -Rp 50,941,139,000 Rp 1,378,861,622,000
Rp 5,628,592,689 Rp 10,693,281,570 -Rp 5,064,688,881 Rp 242,237,199,644
Rp 4,935,524,756 Rp 5,628,592,689 -Rp 693,067,933 Rp 182,508,958,373
Rp 5,810,189,873 Rp 4,935,524,756 Rp 874,665,117 Rp 156,507,546,904
Rp 133,491,196,000 Rp 130,591,773,000 Rp 2,899,423,000 Rp 1,058,986,487,000
Rp 144,980,659,000 Rp 133,491,196,000 Rp 11,489,463,000 Rp 997,325,757,000
Rp 138,950,638,000 Rp 144,980,659,000 -Rp 6,030,021,000 Rp 1,056,460,767,000
Rp 2,765,315,999,570 Rp 1,198,704,737,562 Rp 1,566,611,262,008 Rp 2,015,654,898,330
Rp 4,231,062,515,090 Rp 2,765,315,999,570 Rp 1,465,746,515,520 Rp 2,708,881,065,095
Rp 6,014,699,375,735 Rp 4,231,062,515,090 Rp 1,783,636,860,645 Rp 2,556,174,514,577
Rp 185,527,013 Rp 267,679,776 -Rp 82,152,763 Rp 4,841,104,813
Rp 448,497,029 Rp 185,527,013 Rp 262,970,016 Rp 5,717,537,579
Rp 413,854,143 Rp 448,497,029 -Rp 34,642,886 Rp 7,080,668,385
Rp 3,982,398,622 Rp 5,435,117,423 -Rp 1,452,718,801 Rp 17,945,077,363
Rp 34,074,792,102 Rp 3,982,398,622 Rp 30,092,393,480 Rp 73,176,900,000
Rp 39,592,652,330 Rp 34,074,792,102 Rp 5,517,860,228 Rp 183,045,980,412
Rp 48,661,106,534 Rp 53,823,461,832 -Rp 5,162,355,298 Rp 406,872,943,034
Rp 9,814,323,378 Rp 48,661,106,534 -Rp 38,846,783,156 Rp 395,780,873,819
Rp 9,539,328,215 Rp 9,814,323,378 -Rp 274,995,163 Rp 400,870,293,046
Rp 122,179,352,242 Rp 264,357,168,978 -Rp 142,177,816,736 Rp 494,307,414,497
Rp 26,928,731,390 Rp 122,179,352,242 -Rp 95,250,620,852 Rp 291,276,991,934
Rp 69,862,421,905 Rp 26,928,731,390 Rp 42,933,690,515 Rp 234,734,239,697
Rp 22,609,687,000 Rp 336,959,550,000 -Rp 314,349,863,000 Rp 1,042,958,048,000
Rp 23,881,489,000 Rp 22,609,687,000 Rp 1,271,802,000 Rp 1,038,294,528,000
Rp 22,815,937,000 Rp 23,881,489,000 -Rp 1,065,552,000 Rp 1,081,911,816,000
Rp 21,004,896,152 Rp 18,127,878,545 Rp 2,877,017,607 Rp 494,722,625,665
Rp 18,872,989,567 Rp 21,004,896,152 -Rp 2,131,906,585 Rp 468,479,918,789
Rp 13,035,000,855 Rp 18,872,989,567 -Rp 5,837,988,712 Rp 539,302,125,082
Rp 578,602,752,000 Rp 145,921,281,000 Rp 432,681,471,000 Rp 5,397,948,907,000
Rp 685,169,106,000 Rp 578,602,752,000 Rp 106,566,354,000 Rp 5,640,751,809,000
Rp 446,344,233,000 Rp 685,169,106,000 -Rp 238,824,873,000 Rp 5,661,360,114,000
 Asset Tetap Rp 6,290,126,551,391
Lag REVit Selisih D_Rev PPEit Total Aset (At-1)
Rp 5,971,581,977,000 Rp 35,370,146,000 Rp 4,048,794,446,000 Rp 24,559,174,988,000
Rp 6,006,952,123,000 Rp 1,036,084,479,000 Rp 4,019,617,009,000 Rp 25,711,953,382,000
Rp 7,043,036,602,000 -Rp 2,007,711,173,000 Rp 4,433,790,374,000 Rp 28,790,116,014,000
Rp 2,783,700,318,000 -Rp 68,011,538,000 Rp 1,148,604,050,000 Rp 18,709,870,126,000
Rp 2,715,688,780,000 Rp 1,201,418,318,000 Rp 1,225,363,874,000 Rp 20,186,130,682,000
Rp 3,917,107,098,000 Rp 58,151,062,000 Rp 1,329,283,319,000 Rp 20,728,430,487,000
Rp 170,737,112,014,000 Rp 57,087,626,757,000 Rp 35,952,862,569,000 Rp 672,554,159,879,000
Rp 227,824,738,771,000 -Rp 38,787,162,628,000 Rp 34,492,455,524,000 Rp 789,137,743,984,000
Rp 189,037,576,143,000 Rp 11,620,943,358,000 Rp 33,696,815,824,000 Rp 843,447,229,256,000
Rp 686,980,990,156 Rp 137,427,097,824 Rp 172,432,586,749 Rp 4,631,315,439,422
Rp 824,408,087,980 Rp 181,688,627,460 Rp 162,614,587,392 Rp 5,205,373,116,830
Rp 1,006,096,715,440 -Rp 43,295,233,960 Rp 180,889,635,342 Rp 5,719,000,999,540
Rp 111,644,042,531 Rp 2,239,157,888 Rp 164,179,469,838 Rp 1,324,396,226,004
Rp 113,883,200,419 -Rp 5,101,985,391 Rp 157,061,893,991 Rp 1,648,021,678,720
Rp 108,781,215,028 Rp 21,832,117,120 Rp 151,719,638,798 Rp 1,748,640,897,106
Rp 559,801,139,543 Rp 646,773,859,375 Rp 181,830,997,189 Rp 11,145,896,809,593
Rp 1,206,574,998,918 Rp 416,909,967,344 Rp 213,102,483,130 Rp 11,359,506,311,011
Rp 1,623,484,966,262 -Rp 306,679,411,843 Rp 215,846,370,468 Rp 14,977,041,120,833
Rp 7,514,286,000,000 -Rp 774,971,000,000 Rp 3,033,847,000,000 Rp 26,258,718,000,000
Rp 6,739,315,000,000 -Rp 296,518,000,000 Rp 3,137,453,000,000 Rp 29,072,250,000,000
Rp 6,442,797,000,000 Rp 1,227,608,000,000 Rp 3,113,950,000,000 Rp 31,706,163,000,000
Rp 2,200,900,470,208 Rp 75,559,137,108 Rp 243,529,148,295 Rp 10,288,572,076,882
Rp 2,276,459,607,316 -Rp 73,639,096,706 Rp 228,589,596,062 Rp 11,840,059,936,442
Rp 2,202,820,510,610 Rp 349,775,662,522 Rp 236,880,836,401 Rp 13,097,184,984,411
Rp 325,313,686,454 Rp 5,131,239,253 Rp 28,901,931,808 Rp 1,196,040,969,781
Rp 330,444,925,707 Rp 66,239,984,223 Rp 32,494,541,874 Rp 1,363,641,661,657
Rp 396,684,909,930 -Rp 169,039,219,620 Rp 25,454,811,279 Rp 1,868,623,723,806
Rp 238,860,628,545 Rp 163,212,807,055 Rp 350,912,346 Rp 584,000,536,156
Rp 402,073,435,600 -Rp 366,812,199,237 Rp 414,962,606 Rp 771,547,611,433
Rp 35,261,236,363 Rp 7,971,177,274 Rp 237,016,895 Rp 801,479,951,527
Rp 119,810,618,136 -Rp 66,132,686,469 Rp 50,067,273,320 Rp 1,336,562,720,363
Rp 53,677,931,667 Rp 12,904,026,812 Rp 48,955,779,196 Rp 1,344,868,368,117
Rp 66,581,958,479 Rp 10,960,273,557 Rp 48,018,342,961 Rp 1,402,556,223,275
Rp 319,045,292,945 -Rp 42,772,965,868 Rp 2,987,773,004 Rp 1,273,990,253,786
Rp 276,272,327,077 -Rp 48,772,468,943 Rp 2,097,606,993 Rp 1,229,172,450,340
Rp 227,499,858,134 Rp 17,538,060,303 Rp 2,069,610,839 Rp 1,242,714,753,944
Rp 83,739,395,532 Rp 57,700,234,544 Rp 202,485,570,411 Rp 6,805,277,762,308
Rp 141,439,630,076 -Rp 56,453,869,371 Rp 191,280,335,059 Rp 6,963,273,062,204
Rp 84,985,760,705 Rp 49,427,241,375 Rp 222,749,848,702 Rp 7,200,861,383,403
Rp 2,150,206,788,000 Rp 230,815,871,000 Rp 85,783,712,000 Rp 7,578,101,438,000
Rp 2,381,022,659,000 Rp 24,219,645,000 Rp 120,194,526,000 Rp 8,484,436,652,000
Rp 2,405,242,304,000 -Rp 74,691,611,000 Rp 133,633,966,000 Rp 9,472,682,688,000
Rp 3,139,920,233,816 -Rp 208,905,226,362 Rp 2,307,112,077,449 Rp 9,740,694,660,705
Rp 2,931,015,007,454 Rp 63,744,216,607 Rp 2,369,819,209,018 Rp 10,733,598,205,115
Rp 2,994,759,224,061 -Rp 282,888,750,623 Rp 2,247,379,289,162 Rp 11,266,320,312,348
Rp 2,120,553,079,169 -Rp 575,654,951,887 Rp 87,630,994,036 Rp 5,476,757,000,000
Rp 1,544,898,127,282 -Rp 43,720,127,282 Rp 99,723,000,000 Rp 5,653,153,000,000
Rp 1,501,178,000,000 Rp 708,403,000,000 Rp 94,116,000,000 Rp 12,378,227,000,000
Rp 8,910,178,000,000 Rp 1,414,455,000,000 Rp 2,902,208,000,000 Rp 41,326,558,000,000
Rp 10,324,633,000,000 Rp 197,476,000,000 Rp 3,854,458,000,000 Rp 45,603,683,000,000
Rp 10,522,109,000,000 Rp 1,938,115,000,000 Rp 5,397,911,000,000 Rp 56,772,116,000,000
Rp 2,849,685,595,416 -Rp 384,473,660,048 Rp 1,174,120,190,110 Rp 12,843,050,665,229
Rp 2,465,211,935,368 Rp 730,692,129,495 Rp 1,322,677,200,220 Rp 14,540,108,285,179
Rp 3,195,904,064,863 -Rp 1,071,701,220,018 Rp 1,367,323,295,972 Rp 14,599,669,337,351
Rp 2,094,490,911,234 Rp 470,340,155,915 Rp 2,689,384,414,885 Rp 5,709,371,372,467
Rp 2,564,831,067,149 -Rp 23,228,952,122 Rp 3,105,972,746,485 Rp 6,612,200,867,199
Rp 2,541,602,115,027 -Rp 324,515,995,521 Rp 3,868,965,026,508 Rp 6,828,046,514,843
Rp 163,491,579,000 Rp 11,828,165,000 Rp 13,342,149,000 Rp 653,293,586,000
Rp 175,319,744,000 Rp 33,474,452,000 Rp 12,326,724,000 Rp 3,965,769,441,000
Rp 208,794,196,000 Rp 90,439,891,000 Rp 11,917,141,000 Rp 5,363,669,399,000
Rp 1,089,217,674,000 Rp 54,154,516,000 Rp 387,873,153,000 Rp 3,620,742,578,000
Rp 1,143,372,190,000 Rp 120,223,058,000 Rp 372,907,491,000 Rp 3,932,529,273,000
Rp 1,263,595,248,000 Rp 115,266,374,000 Rp 366,199,466,000 Rp 4,873,830,176,000
Rp 262,234,886,917 -Rp 19,997,687,273 Rp 97,273,643,692 Rp 3,718,676,302,822
Rp 242,237,199,644 -Rp 59,728,241,271 Rp 94,353,496,265 Rp 4,264,983,383,118
Rp 182,508,958,373 -Rp 26,001,411,469 Rp 67,798,231,830 Rp 4,242,934,699,631
Rp 1,644,546,338,000 -Rp 585,559,851,000 Rp 801,057,679,000 Rp 4,671,089,985,000
Rp 1,058,986,487,000 -Rp 61,660,730,000 Rp 786,424,768,000 Rp 4,586,569,370,000
Rp 997,325,757,000 Rp 59,135,010,000 Rp 781,871,305,000 Rp 4,639,438,405,000
Rp 1,380,553,199,348 Rp 635,101,698,982 Rp 1,647,000,871,206 Rp 5,318,956,732,653
Rp 2,015,654,898,330 Rp 693,226,166,765 Rp 1,940,116,421,607 Rp 8,849,833,866,255
Rp 2,708,881,065,095 -Rp 152,706,550,518 Rp 2,169,718,612,941 Rp 12,559,932,322,129
Rp 4,625,052,737 Rp 216,052,076 Rp 1,699,652,156 Rp 18,778,122,467
Rp 4,841,104,813 Rp 876,432,766 Rp 1,681,938,098 Rp 20,674,141,654
Rp 5,717,537,579 Rp 1,363,130,806 Rp 1,732,817,498 Rp 23,358,717,736
Rp 16,970,149,091 Rp 974,928,272 Rp 259,994,285,002 Rp 191,275,595,985
Rp 17,945,077,363 Rp 55,231,822,637 Rp 247,709,557,175 Rp 395,301,532,428
Rp 73,176,900,000 Rp 109,869,080,412 Rp 239,536,360,317 Rp 432,055,786,199
Rp 422,254,497,423 -Rp 15,381,554,389 Rp 14,487,646,038 Rp 1,872,158,609,529
Rp 406,872,943,034 -Rp 11,092,069,215 Rp 15,742,246,563 Rp 2,101,753,788,854
Rp 395,780,873,819 Rp 5,089,419,227 Rp 15,750,523,665 Rp 2,280,461,717,989
Rp 1,055,922,632,197 -Rp 561,615,217,700 Rp 11,146,445,301 Rp 3,232,242,644,731
Rp 494,307,414,497 -Rp 203,030,422,563 Rp 10,981,238,972 Rp 3,428,743,677,749
Rp 291,276,991,934 -Rp 56,542,752,237 Rp 8,383,303,186 Rp 3,548,567,553,465
Rp 1,014,197,322,000 Rp 28,760,726,000 Rp 444,662,193,000 Rp 5,566,425,030,000
Rp 1,042,958,048,000 -Rp 4,663,520,000 Rp 449,101,183,000 Rp 5,714,281,871,000
Rp 1,038,294,528,000 Rp 43,617,288,000 Rp 458,052,815,000 Rp 5,783,263,814,000
Rp 577,756,248,563 -Rp 83,033,622,898 Rp 316,661,074,770 Rp 3,154,581,181,107
Rp 494,722,625,665 -Rp 26,242,706,876 Rp 305,916,738,367 Rp 3,098,989,165,921
Rp 468,479,918,789 Rp 70,822,206,293 Rp 301,243,965,690 Rp 3,141,680,323,403
Rp 5,623,560,624,000 -Rp 225,611,717,000 Rp 451,343,312,000 Rp 18,758,262,022,000
Rp 5,397,948,907,000 Rp 242,802,902,000 Rp 421,578,607,000 Rp 20,810,319,657,000
Rp 5,640,751,809,000 Rp 20,608,305,000 Rp 376,728,691,000 Rp 21,662,711,991,000
 X1 X2
TACCit/At-1 1/At-1 REVit/At-1 D_REV/At-1 D_REC/At-1 RECit/At-1
0.059588748 0.000000000000041 0.24459096 0.001440201 0.00194635 0.04025701
0.101944999 0.000000000000039 0.27392071 0.040295829 0.01270678 0.05115889
0.034735331 0.000000000000035 0.17489771 -0.069736127 0.00418387 0.04987299
-0.051939472 0.000000000000053 0.14514739 -0.003635062 0.00322075 0.00951622
-0.021834874 0.000000000000050 0.19404943 0.059517019 0.00112227 0.00994255
-0.019253650 0.000000000000048 0.19177806 0.002805377 0.00007134 0.00975377
-0.058619726 0.000000000000001 0.33874556 0.084881828 -0.00363413 0.01594948
0.077903384 0.000000000000001 0.23954953 -0.049151321 0.00712957 0.02072275
0.048269470 0.000000000000001 0.23790287 0.013777914 0.00263773 0.02202615
0.009659357 0.000000000000216 0.17800733 0.029673448 0.01099109 0.03232624
-0.042033449 0.000000000000192 0.19328042 0.034904055 0.02705558 0.05581683
-0.050601085 0.000000000000175 0.16835134 -0.007570419 -0.04245138 0.00835249
0.002328411 0.000000000000755 0.08598877 0.001690701 0.00155285 0.00489457
-0.022473857 0.000000000000607 0.06600715 -0.003095824 0.03220840 0.03614181
-0.103921899 0.000000000000572 0.07469420 0.012485192 0.00047193 0.00387814
0.091765169 0.000000000000090 0.10825284 0.058027978 0.03603696 0.07196287
0.080956026 0.000000000000088 0.14291862 0.036701416 0.02512380 0.09573345
0.079070150 0.000000000000067 0.08792161 -0.020476635 -0.00595487 0.06665525
0.043020036 0.000000000000038 0.25665057 -0.029512903 0.00241634 0.03570528
0.018794108 0.000000000000034 0.22161329 -0.010199348 0.00069389 0.03294372
0.008173206 0.000000000000032 0.24192158 0.038718277 0.00802390 0.03823090
0.118929471 0.000000000000097 0.22126099 0.007343987 -0.00676761 0.01612224
0.068173227 0.000000000000084 0.18604809 -0.006219487 0.00050576 0.01451538
0.016989299 0.000000000000076 0.19489655 0.026706171 0.02412246 0.03724459
0.135341356 0.000000000000836 0.27628228 0.004290187 0.03558055 0.12584730
0.217736500 0.000000000000733 0.29090114 0.048575800 0.01132175 0.12170158
0.115162431 0.000000000000535 0.12182532 -0.090461882 -0.00758567 0.08122694
0.308146109 0.000000000001712 0.68848128 0.279473728 -0.01255978 0.00138479
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-0.032579544 0.000000000001248 0.05394073 0.009945573 -0.00012090 0.00014092
0.022864802 0.000000000000748 0.04016118 -0.049479673 -0.00044902 0.02240991
0.059949994 0.000000000000744 0.04950816 0.009595011 0.00997891 0.03225041
-0.030065531 0.000000000000713 0.05528636 0.007814499 -0.02651682 0.00440712
0.095304303 0.000000000000785 0.21685592 -0.033574013 -0.00073539 0.00020644
0.053981799 0.000000000000814 0.18508376 -0.039679110 0.00108818 0.00130214
0.043123256 0.000000000000805 0.19717954 0.014112700 0.00032383 0.00161178
0.046747680 0.000000000000147 0.02078381 0.008478748 0.00021577 0.00364857
0.048140817 0.000000000000144 0.01220486 -0.008107375 -0.00171119 0.00185459
0.049464326 0.000000000000139 0.01866624 0.006864073 -0.00026300 0.00153040
-0.049248440 0.000000000000132 0.31419778 0.030458271 0.00025573 0.00883750
-0.056084639 0.000000000000118 0.28348875 0.002854597 0.00158300 0.00947644
0.002935223 0.000000000000106 0.24602858 -0.007884948 0.00151796 0.01000576
-0.012025580 0.000000000000103 0.30090410 -0.021446646 0.03360445 0.07230825
-0.044703039 0.000000000000093 0.27900795 0.005938756 -0.03079135 0.03482808
-0.005837767 0.000000000000089 0.24070596 -0.025109241 0.03040649 0.06358775
0.050600806 0.000000000000183 0.28208265 -0.105108726 0.08595056 0.12423245
0.672097854 0.000000000000177 0.26554703 -0.007733760 -0.07648527 0.04387074
0.056339103 0.000000000000081 0.17850545 0.057229763 0.00381662 0.02385245
0.039587304 0.000000000000024 0.24983046 0.034226296 0.00939464 0.04410229
0.117626684 0.000000000000022 0.23072937 0.004330264 0.00964470 0.04961069
0.064850322 0.000000000000018 0.21947789 0.034138502 0.00245029 0.04230136
-0.014247588 0.000000000000078 0.19194909 -0.029936319 0.05293752 0.17035799
-0.004850061 0.000000000000069 0.21979919 0.050253555 -0.09795507 0.05251948
0.048376789 0.000000000000068 0.14549664 -0.073405856 0.05117861 0.10348383
-0.123962912 0.000000000000175 0.44923178 0.082380375 0.00500793 0.01803538
-0.056700483 0.000000000000151 0.38438066 -0.003513044 0.00060340 0.01617623
-0.098426607 0.000000000000146 0.32470284 -0.047526916 0.01063182 0.02629669
0.371739514 0.000000000001531 0.26836287 0.018105436 -0.00990109 0.00353161
0.077871113 0.000000000000252 0.05264910 0.008440847 0.00156432 0.00214609
0.027046816 0.000000000000186 0.05578906 0.016861571 0.00798539 0.00957216
0.002568131 0.000000000000276 0.31578389 0.014956743 -0.01042503 0.05167959
0.022492386 0.000000000000254 0.32131871 0.030571434 0.03134026 0.07892248
-0.003945297 0.000000000000205 0.28291130 0.023650060 -0.01045197 0.05322791
0.126558903 0.000000000000269 0.06514071 -0.005377636 -0.00136196 0.00151360
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0.046584541 0.000000000000236 0.03688663 -0.006128167 0.00020615 0.00136938
-0.073737634 0.000000000000214 0.22671079 -0.125358290 0.00062072 0.02857817
-0.037658590 0.000000000000218 0.21744482 -0.013443758 0.00250502 0.03160983
-0.076197246 0.000000000000216 0.22771307 0.012746157 -0.00129973 0.02994988
0.103612375 0.000000000000188 0.37895681 0.119403434 0.29453356 0.51989819
0.044305211 0.000000000000113 0.30609400 0.078332111 0.16562418 0.47809513
0.033349118 0.000000000000080 0.20351818 -0.012158230 0.14201007 0.47887992
0.024259676 0.000000000053253 0.25780558 0.011505521 -0.00437492 0.00987996
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-0.054570366 0.000000000005228 0.09381791 0.005096982 -0.00759490 0.02082021
-0.002046128 0.000000000002530 0.18511666 0.139720740 0.07612516 0.08619949
-0.102240146 0.000000000002315 0.42366284 0.254293737 0.01277118 0.09163782
-0.019114001 0.000000000000534 0.21732824 -0.008215946 -0.00275743 0.02599198
-0.022643544 0.000000000000476 0.18830982 -0.005277530 -0.01848303 0.00466959
-0.012655543 0.000000000000439 0.17578471 0.002231749 -0.00012059 0.00418307
0.052524024 0.000000000000309 0.15293017 -0.173754040 -0.04398736 0.03780018
0.033623717 0.000000000000292 0.08495152 -0.059214232 -0.02778004 0.00785382
0.065277671 0.000000000000282 0.06614901 -0.015933965 0.01209888 0.01968750
-0.017545965 0.000000000000180 0.18736587 0.005166822 -0.05647249 0.00406180
-0.028578344 0.000000000000175 0.18170166 -0.000816117 0.00022257 0.00417926
-0.025777962 0.000000000000173 0.18707634 0.007541985 -0.00018425 0.00394517
0.021324777 0.000000000000317 0.15682672 -0.026321600 0.00091201 0.00665854
0.001256898 0.000000000000323 0.15117185 -0.008468151 -0.00068794 0.00609005
0.027728369 0.000000000000318 0.17166041 0.022542779 -0.00185824 0.00414905
0.030404814 0.000000000000053 0.28776381 -0.012027325 0.02306618 0.03084522
0.043381759 0.000000000000048 0.27105551 0.011667428 0.00512084 0.03292449
0.037375046 0.000000000000046 0.26134124 0.000951326 -0.01102470 0.02060426
 X3 LANGKAH 2 LANGKAH 3
PPEit/At-1 Perkalian Koefisien (TACit/Ait) PERKALIAN KOEFISIEN (NDA
0.1648587 -0.0000000000000003 -0.00040246 0.009101 -0.0000000000000003
0.1563326 -0.0000000000000003 -0.01126064 0.008630 -0.0000000000000003
0.1540039 -0.0000000000000003 0.01948770 0.008501 -0.0000000000000003
0.0613903 -0.0000000000000004 0.00101581 0.003389 -0.0000000000000004
0.0607033 -0.0000000000000004 -0.01663198 0.003351 -0.0000000000000004
0.0641285 -0.0000000000000004 -0.00078396 0.003540 -0.0000000000000004
0.0534572 0.0000000000000000 -0.02372016 0.002951 0.0000000000000000
0.0437090 0.0000000000000000 0.01373530 0.002413 0.0000000000000000
0.0399513 0.0000000000000000 -0.00385023 0.002205 0.0000000000000000
0.0372319 -0.0000000000000016 -0.00829222 0.002055 -0.0000000000000016
0.0312398 -0.0000000000000014 -0.00975391 0.001725 -0.0000000000000014
0.0316296 -0.0000000000000013 0.00211555 0.001746 -0.0000000000000013
0.1239655 -0.0000000000000055 -0.00047246 0.006843 -0.0000000000000055
0.0953033 -0.0000000000000044 0.00086513 0.005261 -0.0000000000000044
0.0867643 -0.0000000000000042 -0.00348898 0.004790 -0.0000000000000042
0.0163137 -0.0000000000000007 -0.01621587 0.000901 -0.0000000000000007
0.0187598 -0.0000000000000006 -0.01025618 0.001036 -0.0000000000000006
0.0144118 -0.0000000000000005 0.00572218 0.000796 -0.0000000000000005
0.1155368 -0.0000000000000003 0.00824736 0.006378 -0.0000000000000003
0.1079192 -0.0000000000000002 0.00285020 0.005957 -0.0000000000000002
0.0982128 -0.0000000000000002 -0.01081979 0.005422 -0.0000000000000002
0.0236699 -0.0000000000000007 -0.00205227 0.001307 -0.0000000000000007
0.0193065 -0.0000000000000006 0.00173803 0.001066 -0.0000000000000006
0.0180864 -0.0000000000000006 -0.00746302 0.000998 -0.0000000000000006
0.0241647 -0.0000000000000061 -0.00119889 0.001334 -0.0000000000000061
0.0238292 -0.0000000000000053 -0.01357447 0.001315 -0.0000000000000053
0.0136222 -0.0000000000000039 0.02527950 0.000752 -0.0000000000000039
0.0006009 -0.0000000000000124 -0.07809870 0.000033 -0.0000000000000124
0.0005378 -0.0000000000000094 0.13285682 0.000030 -0.0000000000000094
0.0002957 -0.0000000000000091 -0.00277928 0.000016 -0.0000000000000091
0.0374597 -0.0000000000000054 0.01382705 0.002068 -0.0000000000000054
0.0364019 -0.0000000000000054 -0.00268132 0.002009 -0.0000000000000054
0.0342363 -0.0000000000000052 -0.00218375 0.001890 -0.0000000000000052
0.0023452 -0.0000000000000057 0.00938223 0.000129 -0.0000000000000057
0.0017065 -0.0000000000000059 0.01108829 0.000094 -0.0000000000000059
0.0016654 -0.0000000000000058 -0.00394378 0.000092 -0.0000000000000058
0.0297542 -0.0000000000000011 -0.00236938 0.001643 -0.0000000000000011
0.0274699 -0.0000000000000010 0.00226560 0.001516 -0.0000000000000010
0.0309338 -0.0000000000000010 -0.00191816 0.001708 -0.0000000000000010
0.0113199 -0.0000000000000010 -0.00851154 0.000625 -0.0000000000000010
0.0141665 -0.0000000000000009 -0.00079771 0.000782 -0.0000000000000009
0.0141073 -0.0000000000000008 0.00220344 0.000779 -0.0000000000000008
0.2368529 -0.0000000000000007 0.00599325 0.013075 -0.0000000000000007
0.2207852 -0.0000000000000007 -0.00165958 0.012188 -0.0000000000000007
0.1994777 -0.0000000000000006 0.00701676 0.011012 -0.0000000000000006
0.0160005 -0.0000000000000013 0.02937254 0.000883 -0.0000000000000013
0.0176402 -0.0000000000000013 0.00216119 0.000974 -0.0000000000000013
0.0076034 -0.0000000000000006 -0.01599281 0.000420 -0.0000000000000006
0.0702262 -0.0000000000000002 -0.00956451 0.003877 -0.0000000000000002
0.0845208 -0.0000000000000002 -0.00121009 0.004666 -0.0000000000000002
0.0950803 -0.0000000000000001 -0.00953998 0.005249 -0.0000000000000001
0.0914207 -0.0000000000000006 0.00836568 0.005047 -0.0000000000000006
0.0909675 -0.0000000000000005 -0.01404331 0.005022 -0.0000000000000005
0.0936544 -0.0000000000000005 0.02051320 0.005170 -0.0000000000000005
0.4710474 -0.0000000000000013 -0.02302113 0.026003 -0.0000000000000013
0.4697336 -0.0000000000000011 0.00098172 0.025931 -0.0000000000000011
0.5666284 -0.0000000000000011 0.01328136 0.031280 -0.0000000000000011
0.0204229 -0.0000000000000111 -0.00505955 0.001127 -0.0000000000000111
0.0031083 -0.0000000000000018 -0.00235879 0.000172 -0.0000000000000018
0.0022218 -0.0000000000000014 -0.00471195 0.000123 -0.0000000000000014
0.1071253 -0.0000000000000020 -0.00417965 0.005914 -0.0000000000000020
0.0948264 -0.0000000000000018 -0.00854316 0.005235 -0.0000000000000018
0.0751359 -0.0000000000000015 -0.00660899 0.004148 -0.0000000000000015
0.0261581 -0.0000000000000020 0.00150278 0.001444 -0.0000000000000020
0.0221228 -0.0000000000000017 0.00391350 0.001221 -0.0000000000000017
0.0159791 -0.0000000000000017 0.00171251 0.000882 -0.0000000000000017
0.1714927 -0.0000000000000016 0.03503127 0.009467 -0.0000000000000016
0.1714625 -0.0000000000000016 0.00375685 0.009465 -0.0000000000000016
0.1685271 -0.0000000000000016 -0.00356190 0.009303 -0.0000000000000016
0.3096474 -0.0000000000000014 -0.03336719 0.017094 -0.0000000000000014
0.2192263 -0.0000000000000008 -0.02188984 0.012102 -0.0000000000000008
0.1727492 -0.0000000000000006 0.00339761 0.009536 -0.0000000000000006
0.0905124 -0.0000000000003866 -0.00321521 0.004997 -0.0000000000003866
0.0813547 -0.0000000000003512 -0.01184661 0.004491 -0.0000000000003512
0.0741829 -0.0000000000003108 -0.01630765 0.004095 -0.0000000000003108
1.3592653 -0.0000000000000380 -0.00142435 0.075036 -0.0000000000000380
0.6266344 -0.0000000000000184 -0.03904484 0.034592 -0.0000000000000184
0.5544107 -0.0000000000000168 -0.07106217 0.030605 -0.0000000000000168
0.0077385 -0.0000000000000039 0.00229594 0.000427 -0.0000000000000039
0.0074901 -0.0000000000000035 0.00147480 0.000413 -0.0000000000000035
0.0069067 -0.0000000000000032 -0.00062366 0.000381 -0.0000000000000032
0.0034485 -0.0000000000000022 0.04855542 0.000190 -0.0000000000000022
0.0032027 -0.0000000000000021 0.01654737 0.000177 -0.0000000000000021
0.0023624 -0.0000000000000020 0.00445273 0.000130 -0.0000000000000020
0.0798829 -0.0000000000000013 -0.00144386 0.004410 -0.0000000000000013
0.0785928 -0.0000000000000013 0.00022806 0.004339 -0.0000000000000013
0.0792032 -0.0000000000000013 -0.00210760 0.004372 -0.0000000000000013
0.1003813 -0.0000000000000023 0.00735555 0.005541 -0.0000000000000023
0.0987150 -0.0000000000000023 0.00236642 0.005449 -0.0000000000000023
0.0958863 -0.0000000000000023 -0.00629956 0.005293 -0.0000000000000023
0.0240610 -0.0000000000000004 0.00336103 0.001328 -0.0000000000000004
0.0202582 -0.0000000000000003 -0.00326045 0.001118 -0.0000000000000003
0.0173907 -0.0000000000000003 -0.00026585 0.000960 -0.0000000000000003
 LANGKAH 3 LANGKAH 4
ERKALIAN KOEFISIEN (NDA) TAC/Ait NDACCit DACCit
0.00014144 0.009101 2016 APLN 0.00869825 0.009242 -0.0005
-0.00770974 0.008630 2017 APLN -0.00263059 0.000920 -0.0036
0.02065688 0.008501 2018 APLN 0.02798920 0.029158 -0.0012
0.00191585 0.003389 2016 ASRI 0.00440475 0.005305 -0.0009
-0.01631836 0.003351 2017 ASRI -0.01328097 -0.012967 -0.0003
-0.00076403 0.003540 2018 ASRI 0.00275613 0.002776 0.0000
-0.02473571 0.002951 2016 BCIP -0.02076915 -0.021785 0.0010
0.01572765 0.002413 2017 BCIP 0.01614817 0.018141 -0.0020
-0.00311311 0.002205 2018 BCIP -0.00164479 -0.000908 -0.0007
-0.00522077 0.002055 2016 BEST -0.00623690 -0.003165 -0.0031
-0.00219325 0.001725 2017 BEST -0.00802938 -0.000469 -0.0076
-0.00974746 0.001746 2018 BEST 0.00386160 -0.008001 0.0119
-0.00003852 0.006843 2016 BIPP 0.00637082 0.006805 -0.0004
0.00986573 0.005261 2017 BIPP 0.00612616 0.015127 -0.0090
-0.00335710 0.004790 2018 BIPP 0.00130068 0.001433 -0.0001
-0.00614537 0.000901 2016 BKSL -0.01531530 -0.005245 -0.0101
-0.00323536 0.001036 2017 BKSL -0.00922058 -0.002200 -0.0070
0.00405810 0.000796 2018 BKSL 0.00651776 0.004854 0.0017
0.00892260 0.006378 2016 CTRA 0.01462535 0.015301 -0.0007
0.00304411 0.005957 2017 CTRA 0.00880767 0.009002 -0.0002
-0.00857752 0.005422 2018 CTRA -0.00539814 -0.003156 -0.0022
-0.00394347 0.001307 2016 DILD -0.00074562 -0.002637 0.0019
0.00187936 0.001066 2017 DILD 0.00280381 0.002945 -0.0001
-0.00072202 0.000998 2018 DILD -0.00646459 0.000276 -0.0067
0.00874407 0.001334 2016 EMDE 0.00013508 0.010078 -0.0099
-0.01041061 0.001315 2017 EMDE -0.01225902 -0.009095 -0.0032
0.02315969 0.000752 2018 EMDE 0.02603149 0.023912 0.0021
-0.08160852 0.000033 2016 FMII -0.07806553 -0.081575 0.0035
0.13263991 0.000030 2017 FMII 0.13288651 0.132670 0.0002
-0.00281307 0.000016 2018 FMII -0.00276296 -0.002797 0.0000
0.01370157 0.002068 2016 GAMA 0.01589495 0.015769 0.0001
0.00010728 0.002009 2017 GAMA -0.00067182 0.002117 -0.0028
-0.00959386 0.001890 2018 GAMA -0.00029380 -0.007704 0.0074
0.00917673 0.000129 2016 GMTD 0.00951169 0.009306 0.0002
0.01139238 0.000094 2017 GMTD 0.01118250 0.011487 -0.0003
-0.00385329 0.000092 2018 GMTD -0.00385185 -0.003761 -0.0001
-0.00230908 0.001643 2016 GWSA -0.00072685 -0.000667 -0.0001
0.00178741 0.001516 2017 GWSA 0.00378202 0.003304 0.0005
-0.00199165 0.001708 2018 GWSA -0.00021052 -0.000284 0.0001
-0.00844007 0.000625 2016 JRPT -0.00788664 -0.007815 -0.0001
-0.00035535 0.000782 2017 JRPT -0.00001568 0.000427 -0.0004
0.00262764 0.000779 2018 JRPT 0.00298221 0.003406 -0.0004
0.01538398 0.013075 2016 KIJA 0.01906827 0.028459 -0.0094
-0.01026420 0.012188 2017 KIJA 0.01052845 0.001924 0.0086
0.01551383 0.011012 2018 KIJA 0.01802855 0.026526 -0.0085
0.05339136 0.000883 2016 LPCK 0.03025582 0.054275 -0.0240
-0.01921255 0.000974 2017 LPCK 0.00313499 -0.018239 0.0214
-0.01492626 0.000420 2018 LPCK -0.01557308 -0.014507 -0.0011
-0.00693919 0.003877 2016 LPKR -0.00568780 -0.003062 -0.0026
0.00148512 0.004666 2017 LPKR 0.00345572 0.006151 -0.0027
-0.00885524 0.005249 2018 LPKR -0.00429125 -0.003607 -0.0007
0.02315902 0.005047 2016 MDLN 0.01341238 0.028206 -0.0148
-0.04141677 0.005022 2017 MDLN -0.00902162 -0.036395 0.0274
0.03481502 0.005170 2018 MDLN 0.02568322 0.039985 -0.0143
-0.02162166 0.026003 2016 MKPI 0.00298216 0.004382 -0.0014
0.00115034 0.025931 2017 MKPI 0.02691248 0.027081 -0.0002
0.01625241 0.031280 2018 MKPI 0.04456101 0.047532 -0.0030
-0.00782640 0.001127 2016 MMLP -0.00393214 -0.006699 0.0028
-0.00192164 0.000172 2017 MMLP -0.00218720 -0.001750 -0.0004
-0.00248044 0.000123 2018 MMLP -0.00458930 -0.002358 -0.0022
-0.00709292 0.005914 2016 MTLA 0.00173400 -0.001179 0.0029
0.00021485 0.005235 2017 MTLA -0.00330845 0.005450 -0.0088
-0.00952978 0.004148 2018 MTLA -0.00246125 -0.005382 0.0029
0.00112218 0.001444 2016 OMRE 0.00294679 0.002566 0.0004
0.00386809 0.001221 2017 OMRE 0.00513475 0.005089 0.0000
0.00177012 0.000882 2018 OMRE 0.00259461 0.002652 -0.0001
0.03520473 0.009467 2016 PLIN 0.04449820 0.044672 -0.0002
0.00445687 0.009465 2017 PLIN 0.01322211 0.013922 -0.0007
-0.00392511 0.009303 2018 PLIN 0.00574132 0.005378 0.0004
0.04893997 0.017094 2016 PPRO -0.01627369 0.066033 -0.0823
0.02439370 0.012102 2017 PPRO -0.00978787 0.036496 -0.0463
0.04308220 0.009536 2018 PPRO 0.01293390 0.052618 -0.0397
-0.00443778 0.004997 2016 PWON 0.00178136 0.000559 0.0012
-0.00829208 0.004491 2017 PWON -0.00735557 -0.003801 -0.0036
-0.01672209 0.004095 2018 PWON -0.01221252 -0.012627 0.0004
-0.00354674 0.075036 2016 RBMS 0.07361134 0.071489 0.0021
-0.01777173 0.034592 2017 RBMS -0.00445267 0.016820 -0.0213
-0.06749328 0.030605 2018 RBMS -0.04045697 -0.036888 -0.0036
0.00152538 0.000427 2016 RDTX 0.00272313 0.001953 0.0008
-0.00369027 0.000413 2017 RDTX 0.00188828 -0.003277 0.0052
-0.00065736 0.000381 2018 RDTX -0.00024239 -0.000276 0.0000
0.03626319 0.000190 2016 RODA 0.04874579 0.036454 0.0123
0.00878426 0.000177 2017 RODA 0.01672417 0.008961 0.0078
0.00783375 0.000130 2018 RODA 0.00458315 0.007964 -0.0034
-0.01722505 0.004410 2016 SCBD 0.00296592 -0.012815 0.0158
0.00029026 0.004339 2017 SCBD 0.00456663 0.004629 -0.0001
-0.00215909 0.004372 2018 SCBD 0.00226466 0.002213 0.0001
0.00761041 0.005541 2016 SMDM 0.01289691 0.013152 -0.0003
 0.00217417 0.005449 2017 SMDM 0.00781579 0.007624 0.0002
-0.00681884 0.005293 2018 SMDM -0.00100634 -0.001526 0.0005
0.00980685 0.001328 2016 SMRA 0.00468927 0.011135 -0.0064
-0.00182944 0.001118 2017 SMRA -0.00214214 -0.000711 -0.0014
-0.00334669 0.000960 2018 SMRA 0.00069417 -0.002387 0.0031
BETA X1 BETA X2 BETA X3
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
-0.007 -0.279 0.055
 2016 2017
PPEit PPEit
APLN Rp 4,048,794,446,000 Rp 4,019,617,009,000
ASRI Rp 1,148,604,050,000 Rp 1,225,363,874,000
BCIP Rp 35,952,862,569,000 Rp 34,492,455,524,000
BEST Rp 172,432,586,749 Rp 162,614,587,392
BIPP Rp 164,179,469,838 Rp 157,061,893,991
BKSL Rp 181,830,997,189 Rp 213,102,483,130
CTRA Rp 3,033,847,000,000 Rp 3,137,453,000,000
DILD Rp 243,529,148,295 Rp 228,589,596,062
EMDE Rp 28,901,931,808 Rp 32,494,541,874
FMII Rp 350,912,346 Rp 414,962,606
GAMA Rp 50,067,273,320 Rp 48,955,779,196
GMTD Rp 2,987,773,004 Rp 2,097,606,993

Rp 202,485,570,411 Rp 191,280,335,059
GWSA
JRPT Rp 85,783,712,000 Rp 120,194,526,000
KIJA Rp 2,307,112,077,449 Rp 2,369,819,209,018
LPCK Rp 87,630,994,036 Rp 99,723,000,000
LPKR Rp 2,902,208,000,000 Rp 3,854,458,000,000
MDLN Rp 1,174,120,190,110 Rp 1,322,677,200,220
MKPI Rp 2,689,384,414,885 Rp 3,105,972,746,485
MMLP Rp 13,342,149,000 Rp 12,326,724,000
MTLA Rp 387,873,153,000 Rp 372,907,491,000
OMRE Rp 97,273,643,692 Rp 94,353,496,265
PLIN Rp 801,057,679,000 Rp 786,424,768,000
PPRO Rp 1,647,000,871,206 Rp 1,940,116,421,607
PWON Rp 1,699,652,156 Rp 1,681,938,098
RBMS Rp 259,994,285,002 Rp 247,709,557,175
RDTX Rp 14,487,646,038 Rp 15,742,246,563
RODA Rp 11,146,445,301 Rp 10,981,238,972
SCBD Rp 444,662,193,000 Rp 449,101,183,000
SMDM Rp 316,661,074,770 Rp 305,916,738,367
SMRA Rp 451,343,312,000 Rp 421,578,607,000

2016 Di 2015 2017 Di 2016 2018 Di 2017

Total Aset t-1 Total Aset t-1 Total Aset t-1
APLN Rp 24,559,174,988,000 Rp 25,711,953,382,000 Rp 28,790,116,014,000
ASRI Rp 18,709,870,126,000 Rp 20,186,130,682,000 Rp 20,728,430,487,000
BCIP Rp 672,554,159,879,000 Rp 789,137,743,984,000 Rp 843,447,229,256,000
BEST Rp 4,631,315,439,422 Rp 5,205,373,116,830 Rp 5,719,000,999,540
BIPP Rp 1,324,396,226,004 Rp 1,648,021,678,720 Rp 1,748,640,897,106
BKSL Rp 11,145,896,809,593 Rp 11,359,506,311,011 Rp 14,977,041,120,833
CTRA Rp 26,258,718,000,000 Rp 29,072,250,000,000 Rp 31,706,163,000,000
 DILD Rp 10,288,572,076,882 Rp 11,840,059,936,442 Rp 13,097,184,984,411
EMDE Rp 1,196,040,969,781 Rp 1,363,641,661,657 Rp 1,868,623,723,806
FMII Rp 584,000,536,156 Rp 771,547,611,433 Rp 801,479,951,527
GAMA Rp 1,336,562,720,363 Rp 1,344,868,368,117 Rp 1,402,556,223,275
GMTD Rp 1,273,990,253,786 Rp 1,229,172,450,340 Rp 1,242,714,753,944
GWSA Rp 6,805,277,762,308 Rp 6,963,273,062,204 Rp 7,200,861,383,403
JRPT Rp 7,578,101,438,000 Rp 8,484,436,652,000 Rp 9,472,682,688,000
KIJA Rp 9,740,694,660,705 Rp 10,733,598,205,115 Rp 11,266,320,312,348
LPCK Rp 5,476,757,000,000 Rp 5,653,153,000,000 Rp 12,378,227,000,000
LPKR Rp 41,326,558,000,000 Rp 45,603,683,000,000 Rp 56,772,116,000,000
MDLN Rp 12,843,050,665,229 Rp 14,540,108,285,179 Rp 14,599,669,337,351
MKPI Rp 5,709,371,372,467 Rp 6,612,200,867,199 Rp 6,828,046,514,843
MMLP Rp 653,293,586,000 Rp 3,965,769,441,000 Rp 5,363,669,399,000
MTLA Rp 3,620,742,578,000 Rp 3,932,529,273,000 Rp 4,873,830,176,000
OMRE Rp 3,718,676,302,822 Rp 4,264,983,383,118 Rp 4,242,934,699,631
PLIN Rp 4,671,089,985,000 Rp 4,586,569,370,000 Rp 4,639,438,405,000
PPRO Rp 5,318,956,732,653 Rp 8,849,833,866,255 Rp 12,559,932,322,129
PWON Rp 18,778,122,467 Rp 20,674,141,654 Rp 23,358,717,736
RBMS Rp 191,275,595,985 Rp 395,301,532,428 Rp 432,055,786,199
RDTX Rp 1,872,158,609,529 Rp 2,101,753,788,854 Rp 2,280,461,717,989
RODA Rp 3,232,242,644,731 Rp 3,428,743,677,749 Rp 3,548,567,553,465
SCBD Rp 5,566,425,030,000 Rp 5,714,281,871,000 Rp 5,783,263,814,000
SMDM Rp 3,154,581,181,107 Rp 3,098,989,165,921 Rp 3,141,680,323,403
SMRA Rp 18,758,262,022,000 Rp 20,810,319,657,000 Rp 21,662,711,991,000
2016 2017 2018
 2015
2018 REVit-1
PPEit APLN Rp 5,971,581,977,000
Rp 4,433,790,374,000 ASRI Rp 2,783,700,318,000
Rp 1,329,283,319,000 BCIP Rp 170,737,112,014,000
Rp 33,696,815,824,000 BEST Rp 686,980,990,156
Rp 180,889,635,342 BIPP Rp 111,644,042,531
Rp 151,719,638,798 BKSL Rp 559,801,139,543
Rp 215,846,370,468 CTRA Rp 7,514,286,000,000
Rp 3,113,950,000,000 DILD Rp 2,200,900,470,208
Rp 236,880,836,401 EMDE Rp 325,313,686,454
Rp 25,454,811,279 FMII Rp 238,860,628,545
Rp 237,016,895 GAMA Rp 119,810,618,136
Rp 48,018,342,961 GMTD Rp 319,045,292,945
Rp 2,069,610,839 GWSA Rp 83,739,395,532

Rp 222,749,848,702 Rp 2,150,206,788,000
JRPT
Rp 133,633,966,000 KIJA Rp 3,139,920,233,816
Rp 2,247,379,289,162 LPCK Rp 2,120,553,079,169
Rp 94,116,000,000 LPKR Rp 8,910,178,000,000
Rp 5,397,911,000,000 MDLN Rp 2,849,685,595,416
Rp 1,367,323,295,972 MKPI Rp 2,094,490,911,234
Rp 3,868,965,026,508 MMLP Rp 163,491,579,000
Rp 11,917,141,000 MTLA Rp 1,089,217,674,000
Rp 366,199,466,000 OMRE Rp 262,234,886,917
Rp 67,798,231,830 PLIN Rp 1,644,546,338,000
Rp 781,871,305,000 PPRO Rp 1,380,553,199,348
Rp 2,169,718,612,941 PWON Rp 4,625,052,737
Rp 1,732,817,498 RBMS Rp 16,970,149,091
Rp 239,536,360,317 RDTX Rp 422,254,497,423
Rp 15,750,523,665 RODA Rp 1,055,922,632,197
Rp 8,383,303,186 SCBD Rp 1,014,197,322,000
Rp 458,052,815,000 SMDM Rp 577,756,248,563
Rp 301,243,965,690 SMRA Rp 5,623,560,624,000
Rp 376,728,691,000

2016
CASH FLOW
APLN -Rp 523,713,385,000
ASRI Rp 1,482,024,047,000
BCIP Rp 88,852,869,393,000
BEST Rp 291,552,350,599
BIPP Rp 24,140,681,877
BKSL -Rp 460,378,191,902
CTRA Rp 41,055,000,000
 DILD -Rp 926,263,876,320
EMDE -Rp 96,403,627,594
FMII Rp 96,951,659,627
GAMA -Rp 29,361,404,834
GMTD -Rp 34,502,194,392
GWSA -Rp 107,982,102,731
JRPT Rp 474,994,594,000
KIJA Rp 543,679,827,246
LPCK Rp 262,666,659,879
LPKR -Rp 408,633,000,000
MDLN Rp 684,332,168,821
MKPI Rp 827,687,677,023
MMLP Rp 80,351,957,000
MTLA Rp 307,215,874,000
OMRE -Rp 152,236,438,485
PLIN Rp 570,054,525,000
PPRO -Rp 185,007,725,446
PWON Rp 1,324,703,811
RBMS Rp 3,724,831,739
RDTX Rp 245,793,917,041
RODA -Rp 108,618,203,782
SCBD Rp 433,567,964,000
SMDM -Rp 46,840,870,762
SMRA Rp 34,709,390,000
 2016 2017 2018
REVit REVit REVit
Rp 6,006,952,123,000 Rp 7,043,036,602,000 Rp 5,035,325,429,000 APLN
Rp 2,715,688,780,000 Rp 3,917,107,098,000 Rp 3,975,258,160,000 ASRI
Rp 227,824,738,771,000 Rp 189,037,576,143,000 Rp 200,658,519,501,000 BCIP
Rp 824,408,087,980 Rp 1,006,096,715,440 Rp 962,801,481,480 BEST
Rp 113,883,200,419 Rp 108,781,215,028 Rp 130,613,332,148 BIPP
Rp 1,206,574,998,918 Rp 1,623,484,966,262 Rp 1,316,805,554,419 BKSL
Rp 6,739,315,000,000 Rp 6,442,797,000,000 Rp 7,670,405,000,000 CTRA
Rp 2,276,459,607,316 Rp 2,202,820,510,610 Rp 2,552,596,173,132 DILD
Rp 330,444,925,707 Rp 396,684,909,930 Rp 227,645,690,310 EMDE
Rp 402,073,435,600 Rp 35,261,236,363 Rp 43,232,413,637 FMII
Rp 53,677,931,667 Rp 66,581,958,479 Rp 77,542,232,036 GAMA
Rp 276,272,327,077 Rp 227,499,858,134 Rp 245,037,918,437 GMTD
Rp 141,439,630,076 Rp 84,985,760,705 Rp 134,413,002,080 GWSA

Rp 2,381,022,659,000 Rp 2,405,242,304,000 Rp 2,330,550,693,000

JRPT
Rp 2,931,015,007,454 Rp 2,994,759,224,061 Rp 2,711,870,473,438 KIJA
Rp 1,544,898,127,282 Rp 1,501,178,000,000 Rp 2,209,581,000,000 LPCK
Rp 10,324,633,000,000 Rp 10,522,109,000,000 Rp 12,460,224,000,000 LPKR
Rp 2,465,211,935,368 Rp 3,195,904,064,863 Rp 2,124,202,844,845 MDLN
Rp 2,564,831,067,149 Rp 2,541,602,115,027 Rp 2,217,086,119,506 MKPI
Rp 175,319,744,000 Rp 208,794,196,000 Rp 299,234,087,000 MMLP
Rp 1,143,372,190,000 Rp 1,263,595,248,000 Rp 1,378,861,622,000 MTLA
Rp 242,237,199,644 Rp 182,508,958,373 Rp 156,507,546,904 OMRE
Rp 1,058,986,487,000 Rp 997,325,757,000 Rp 1,056,460,767,000 PLIN
Rp 2,015,654,898,330 Rp 2,708,881,065,095 Rp 2,556,174,514,577 PPRO
Rp 4,841,104,813 Rp 5,717,537,579 Rp 7,080,668,385 PWON
Rp 17,945,077,363 Rp 73,176,900,000 Rp 183,045,980,412 RBMS
Rp 406,872,943,034 Rp 395,780,873,819 Rp 400,870,293,046 RDTX
Rp 494,307,414,497 Rp 291,276,991,934 Rp 234,734,239,697 RODA
Rp 1,042,958,048,000 Rp 1,038,294,528,000 Rp 1,081,911,816,000 SCBD
Rp 494,722,625,665 Rp 468,479,918,789 Rp 539,302,125,082 SMDM
Rp 5,397,948,907,000 Rp 5,640,751,809,000 Rp 5,661,360,114,000 SMRA

2017 2018
CASH FLOW CASH FLOW
-Rp 738,623,663,000 -Rp 806,303,905,000
Rp 1,825,950,802,000 Rp 1,369,684,549,000
-Rp 7,946,868,153,000 Rp 9,534,368,701,000
Rp 702,187,271,150 Rp 711,924,605,563
Rp 6,003,706,227 Rp 102,519,013,017
-Rp 451,061,312,047 -Rp 815,645,578,009
Rp 472,142,000,000 Rp 1,043,561,000,000
-Rp 535,638,578,919 -Rp 28,405,333,968
-Rp 190,702,680,530 -Rp 199,100,240,113
Rp 12,182,400,866 Rp 32,020,108,672
-Rp 80,194,620,091 Rp 43,732,373,077
Rp 1,877,319,620 Rp 7,853,305,718
-Rp 146,717,219,807 -Rp 145,615,316,186
Rp 587,559,175,000 Rp 1,021,941,321,000
Rp 629,665,039,483 Rp 132,870,560,546
-Rp 3,431,032,000,000 -Rp 475,306,000,000
-Rp 4,507,226,000,000 -Rp 1,955,605,000,000
Rp 685,294,026,813 -Rp 681,019,252,601
Rp 494,278,964,207 Rp 773,917,401,605
-Rp 15,754,298,000 Rp 136,242,936,000
Rp 212,558,818,000 Rp 526,456,489,000
-Rp 18,535,832,491 -Rp 63,689,146,993
Rp 452,413,654,000 Rp 568,046,732,000
Rp 67,549,078,307 Rp 77,920,829,002
Rp 2,258,239,457 Rp 2,364,842,640
Rp 15,328,618,391 Rp 49,576,999,283
Rp 254,500,875,679 Rp 256,245,052,520
-Rp 74,589,495,391 -Rp 129,553,224,774
Rp 389,632,487,000 Rp 341,338,656,000
Rp 15,842,268,138 -Rp 1,723,550,987
-Rp 370,350,666,000 -Rp 119,021,218,000
 2015 2016 2017 2018
RECit-1 RECit RECit RECit
Rp 940,878,189,000 Rp 988,678,996,000 Rp 1,315,395,092,000 Rp 1,435,849,108,000
Rp 117,787,380,000 Rp 178,047,235,000 Rp 200,701,605,000 Rp 202,180,292,000
Rp 13,171,042,705,000 Rp 10,726,892,474,000 Rp 16,353,105,127,000 Rp 18,577,895,216,000
Rp 98,809,819,752 Rp 149,713,008,069 Rp 290,547,410,798 Rp 47,767,903,822
Rp 4,425,761,841 Rp 6,482,345,802 Rp 5,956,248,208 Rp 6,781,479,344
Rp 400,426,448,278 Rp 802,090,724,447 Rp 1,087,484,684,399 Rp 998,298,378,749
Rp 874,125,000,000 Rp 937,575,000,000 Rp 957,748,000,000 Rp 1,212,155,000,000
Rp 235,503,840,409 Rp 165,874,786,460 Rp 171,863,000,569 Rp 487,799,264,845
Rp 107,962,730,713 Rp 150,518,526,313 Rp 165,957,342,084 Rp 151,782,586,850
Rp 8,143,637,065 Rp 808,718,386 Rp 209,842,750 Rp 112,942,750
Rp 30,552,390,753 Rp 29,952,246,026 Rp 43,372,561,656 Rp 6,181,230,668
Rp 1,199,878,465 Rp 263,003,518 Rp 1,600,560,456 Rp 2,002,983,833
Rp 23,361,117,970 Rp 24,829,518,544 Rp 12,914,015,914 Rp 11,020,198,913

Rp 65,033,468,000 Rp 66,971,438,000 Rp 80,402,263,000 Rp 94,781,427,000

Rp 377,001,929,901 Rp 704,332,625,573 Rp 373,830,607,590 Rp 716,399,919,042

Rp 209,660,603,616 Rp 680,390,947,973 Rp 248,008,000,000 Rp 295,251,000,000
Rp 1,434,348,000,000 Rp 1,822,596,000,000 Rp 2,262,430,000,000 Rp 2,401,538,000,000
Rp 1,508,037,016,433 Rp 2,187,916,256,599 Rp 763,638,950,383 Rp 1,510,829,679,744
Rp 74,378,545,520 Rp 102,970,682,663 Rp 106,960,495,562 Rp 179,555,034,963
Rp 8,775,493,000 Rp 2,307,177,000 Rp 8,510,903,000 Rp 51,341,889,000
Rp 224,864,840,000 Rp 187,118,481,000 Rp 310,364,953,000 Rp 259,423,814,000
Rp 10,693,281,570 Rp 5,628,592,689 Rp 4,935,524,756 Rp 5,810,189,873
Rp 130,591,773,000 Rp 133,491,196,000 Rp 144,980,659,000 Rp 138,950,638,000
Rp 1,198,704,737,562 Rp 2,765,315,999,570 Rp 4,231,062,515,090 Rp 6,014,699,375,735
Rp 267,679,776 Rp 185,527,013 Rp 448,497,029 Rp 413,854,143
Rp 5,435,117,423 Rp 3,982,398,622 Rp 34,074,792,102 Rp 39,592,652,330
Rp 53,823,461,832 Rp 48,661,106,534 Rp 9,814,323,378 Rp 9,539,328,215
Rp 264,357,168,978 Rp 122,179,352,242 Rp 26,928,731,390 Rp 69,862,421,905
Rp 336,959,550,000 Rp 22,609,687,000 Rp 23,881,489,000 Rp 22,815,937,000
Rp 18,127,878,545 Rp 21,004,896,152 Rp 18,872,989,567 Rp 13,035,000,855
Rp 145,921,281,000 Rp 578,602,752,000 Rp 685,169,106,000 Rp 446,344,233,000
 KODE MANAJEMEN LABA 2016
NO
PERUSAHAAN
RECEIVABLE(Piutang usaha) PPE(Asset tetap) TOTAL ASET(Sekarang)
1 APLN Rp 988,678,996,000 Rp 4,048,794,446,000 Rp 25,711,953,382,000
2 ASRI Rp 178,047,235,000 Rp 1,148,604,050,000 Rp 20,186,130,682,000
3 BCIP Rp 10,726,892,474,000 Rp 35,952,862,569,000 Rp 789,137,743,984,000
4 BEST Rp 149,713,008,069 Rp 172,432,586,749 Rp 5,205,373,116,830
5 BIPP Rp 6,482,345,802 Rp 164,179,469,838 Rp 1,648,021,678,720
0 BKSL Rp 802,090,724,447 Rp 181,830,997,189 Rp 11,359,506,311,011
7 CTRA Rp 937,575,000,000 Rp 3,033,847,000,000 Rp 29,072,250,000,000
8 DILD Rp 165,874,786,460 Rp 243,529,148,295 Rp 11,840,059,936,442
9 EMDE Rp 150,518,526,313 Rp 28,901,931,808 Rp 1,363,641,661,657
10 FMII Rp 808,718,386 Rp 350,912,346 Rp 771,547,611,433
11 GAMA Rp 29,952,246,026 Rp 50,067,273,320 Rp 1,344,868,368,117
12 GMTD Rp 263,003,518 Rp 2,987,773,004 Rp 1,229,172,450,340
13 GWSA Rp 24,829,518,544 Rp 202,485,570,411 Rp 6,963,273,062,204
14 JRPT Rp 66,971,438,000 Rp 85,783,712,000 Rp 8,484,436,652,000
15 KIJA Rp 704,332,625,573 Rp 2,307,112,077,449 Rp 10,733,598,205,115
16 LPCK Rp 680,390,947,973 Rp 87,630,994,036 Rp 5,653,153,000,000
17 LPKR Rp 1,822,596,000,000 Rp 2,902,208,000,000 Rp 45,603,683,000,000
18 MDLN Rp 2,187,916,256,599 Rp 1,174,120,190,110 Rp 14,540,108,285,179
19 MKPI Rp 102,970,682,663 Rp 2,689,384,414,885 Rp 6,612,200,867,199
20 MMLP Rp 2,307,177,000 Rp 13,342,149,000 Rp 3,965,769,441,000
21 MTLA Rp 187,118,481,000 Rp 387,873,153,000 Rp 3,932,529,273,000
22 OMRE Rp 5,628,592,689 Rp 97,273,643,692 Rp 4,264,983,383,118
23 PLIN Rp 133,491,196,000 Rp 801,057,679,000 Rp 4,586,569,370,000
24 PPRO Rp 2,765,315,999,570 Rp 1,647,000,871,206 Rp 8,849,833,866,255
25 PWON Rp 185,527,013 Rp 1,699,652,156 Rp 20,674,141,654
26 RBMS Rp 3,982,398,622 Rp 259,994,285,002 Rp 395,301,532,428
27 RDTX Rp 48,661,106,534 Rp 14,487,646,038 Rp 2,101,753,788,854
28 RODA Rp 122,179,352,242 Rp 11,146,445,301 Rp 3,428,743,677,749
29 SCBD Rp 22,609,687,000 Rp 444,662,193,000 Rp 5,714,281,871,000
30 SMDM Rp 21,004,896,152 Rp 316,661,074,770 Rp 3,098,989,165,921
31 SMRA Rp 578,602,752,000 Rp 451,343,312,000 Rp 20,810,319,657,000

KODE MANAJEMEN LABA 2017

NO
PERUSAHAAN
RECEIVABLE(Piutang usaha) PPE(Asset tetap) TOTAL ASET(Sekarang)
1 APLN Rp 1,315,395,092,000 Rp 4,019,617,009,000 Rp 28,790,116,014,000
2 ASRI Rp 200,701,605,000 Rp 1,225,363,874,000 Rp 20,728,430,487,000
3 BCIP Rp 16,353,105,127,000 Rp 34,492,455,524,000 Rp 843,447,229,256,000
4 BEST Rp 290,547,410,798 Rp 162,614,587,392 Rp 5,719,000,999,540
5 BIPP Rp 5,956,248,208 Rp 157,061,893,991 Rp 1,748,640,897,106
6 BKSL Rp 1,087,484,684,399 Rp 213,102,483,130 Rp 14,977,041,120,833
7 CTRA Rp 957,748,000,000 Rp 3,137,453,000,000 Rp 31,706,163,000,000
8 DILD Rp 171,863,000,569 Rp 228,589,596,062 Rp 13,097,184,984,411
9 EMDE Rp 165,957,342,084 Rp 32,494,541,874 Rp 1,868,623,723,806
10 FMII Rp 209,842,750 Rp 414,962,606 Rp 801,479,951,527
11 GAMA Rp 43,372,561,656 Rp 48,955,779,196 Rp 1,402,556,223,275
12 GMTD Rp 1,600,560,456 Rp 2,097,606,993 Rp 1,242,714,753,944
13 GWSA Rp 12,914,015,914 Rp 191,280,335,059 Rp 7,200,861,383,403
14 JRPT Rp 80,402,263,000 Rp 120,194,526,000 Rp 9,472,682,688,000
15 KIJA Rp 373,830,607,590 Rp 2,369,819,209,018 Rp 11,266,320,312,348
16 LPCK Rp 248,008,000,000 Rp 99,723,000,000 Rp 12,378,227,000,000
17 LPKR Rp 2,262,430,000,000 Rp 3,854,458,000,000 Rp 56,772,116,000,000
18 MDLN Rp 763,638,950,383 Rp 1,322,677,200,220 Rp 14,599,669,337,351
19 MKPI Rp 106,960,495,562 Rp 3,105,972,746,485 Rp 6,828,046,514,843
20 MMLP Rp 8,510,903,000 Rp 12,326,724,000 Rp 5,363,669,399,000
21 MTLA Rp 310,364,953,000 Rp 372,907,491,000 Rp 4,873,830,176,000
22 OMRE Rp 4,935,524,756 Rp 94,353,496,265 Rp 4,242,934,699,631
23 PLIN Rp 144,980,659,000 Rp 786,424,768,000 Rp 4,639,438,405,000
24 PPRO Rp 4,231,062,515,090 Rp 1,940,116,421,607 Rp 12,559,932,322,129
25 PWON Rp 448,497,029 Rp 1,681,938,098 Rp 23,358,717,736
26 RBMS Rp 34,074,792,102 Rp 247,709,557,175 Rp 432,055,786,199
27 RDTX Rp 9,814,323,378 Rp 15,742,246,563 Rp 2,280,461,717,989
28 RODA Rp 26,928,731,390 Rp 10,981,238,972 Rp 3,548,567,553,465
29 SCBD Rp 23,881,489,000 Rp 449,101,183,000 Rp 5,783,263,814,000
30 SMDM Rp 18,872,989,567 Rp 305,916,738,367 Rp 3,141,680,323,403
31 SMRA Rp 685,169,106,000 Rp 421,578,607,000 Rp 21,662,711,991,000

KODE MANAJEMEN LABA 2018

NO
PERUSAHAAN
RECEIVABLE(Piutang usaha) PPE(Asset tetap) TOTAL ASET(Sekarang)
1 APLN Rp 1,435,849,108,000 Rp 4,433,790,374,000 Rp 29,583,829,904,000
2 ASRI Rp 202,180,292,000 Rp 1,329,283,319,000 Rp 20,890,925,564,000
3 BCIP Rp 18,577,895,216,000 Rp 33,696,815,824,000 Rp 849,799,701,092,000
4 BEST Rp 47,767,903,822 Rp 180,889,635,342 Rp 6,290,126,551,391
5 BIPP Rp 6,781,479,344 Rp 151,719,638,798 Rp 2,063,247,282,902
6 BKSL Rp 998,298,378,749 Rp 215,846,370,468 Rp 16,252,732,184,207
7 CTRA Rp 1,212,155,000,000 Rp 3,113,950,000,000 Rp 34,289,017,000,000
8 DILD Rp 487,799,264,845 Rp 236,880,836,401 Rp 14,215,535,191,206
9 EMDE Rp 151,782,586,850 Rp 25,454,811,279 Rp 2,096,614,260,152
10 FMII Rp 112,942,750 Rp 237,016,895 Rp 940,955,391,343
11 GAMA Rp 6,181,230,668 Rp 48,018,342,961 Rp 1,372,352,219,092
12 GMTD Rp 2,002,983,833 Rp 2,069,610,839 Rp 1,252,862,156,022
13 GWSA Rp 11,020,198,913 Rp 222,749,848,702 Rp 7,491,033,825,272
14 JRPT Rp 94,781,427,000 Rp 133,633,966,000 Rp 10,541,248,267,000
15 KIJA Rp 716,399,919,042 Rp 2,247,379,289,162 Rp 11,783,772,244,027
16 LPCK Rp 295,251,000,000 Rp 94,116,000,000 Rp 8,589,827,000,000
17 LPKR Rp 2,401,538,000,000 Rp 5,397,911,000,000 Rp 49,806,410,000,000
18 MDLN Rp 1,510,829,679,744 Rp 1,367,323,295,972 Rp 15,227,479,982,230
19 MKPI Rp 179,555,034,963 Rp 3,868,965,026,508 Rp 7,008,254,843,361
20 MMLP Rp 51,341,889,000 Rp 11,917,141,000 Rp 6,091,322,807,000
21 MTLA Rp 259,423,814,000 Rp 366,199,466,000 Rp 5,193,962,740,000
22 OMRE Rp 5,810,189,873 Rp 67,798,231,830 Rp 4,252,706,473,038
23 PLIN Rp 138,950,638,000 Rp 781,871,305,000 Rp 5,043,925,604,000
24 PPRO Rp 6,014,699,375,735 Rp 2,169,718,612,941 Rp 16,475,720,486,285
25 PWON Rp 413,854,143 Rp 1,732,817,498 Rp 25,018,080,224
26 RBMS Rp 39,592,652,330 Rp 239,536,360,317 Rp 897,968,027,638
27 RDTX Rp 9,539,328,215 Rp 15,750,523,665 Rp 2,526,489,781,165
28 RODA Rp 69,862,421,905 Rp 8,383,303,186 Rp 3,980,849,234,878
29 SCBD Rp 22,815,937,000 Rp 458,052,815,000 Rp 5,772,828,195,000
30 SMDM Rp 13,035,000,855 Rp 301,243,965,690 Rp 3,158,642,385,060
31 SMRA Rp 446,344,233,000 Rp 376,728,691,000 Rp 23,299,242,068,000
MANAJEMEN LABA 2016

REVENUE(pendapatan) NET INCOME(Laba bersih) CFO(ArusKas)

Rp 6,006,952,123,000 Rp 939,737,108,000 -Rp 523,713,385,000
Rp 2,715,688,780,000 Rp 510,243,279,000 Rp 1,482,024,047,000
Rp 227,824,738,771,000 Rp 49,427,928,492,000 Rp 88,852,869,393,000
Rp 824,408,087,980 Rp 336,287,878,603 Rp 291,552,350,599
Rp 113,883,200,419 Rp 27,224,420,762 Rp 24,140,681,877
Rp 1,206,574,998,918 Rp 562,426,910,051 -Rp 460,378,191,902
Rp 6,739,315,000,000 Rp 1,170,706,000,000 Rp 41,055,000,000
Rp 2,276,459,607,316 Rp 297,350,554,988 -Rp 926,263,876,320
Rp 330,444,925,707 Rp 65,470,178,568 -Rp 96,403,627,594
Rp 402,073,435,600 Rp 276,909,152,732 Rp 96,951,659,627
Rp 53,677,931,667 Rp 1,198,836,967 -Rp 29,361,404,834
Rp 276,272,327,077 Rp 86,914,558,516 -Rp 34,502,194,392
Rp 141,439,630,076 Rp 210,148,843,517 -Rp 107,982,102,731
Rp 2,381,022,659,000 Rp 1,017,849,186,000 Rp 474,994,594,000
Rp 2,931,015,007,454 Rp 426,542,322,505 Rp 543,679,827,246
Rp 1,544,898,127,282 Rp 539,794,979,877 Rp 262,666,659,879
Rp 10,324,633,000,000 Rp 1,227,374,000,000 -Rp 408,633,000,000
Rp 2,465,211,935,368 Rp 501,349,673,188 Rp 684,332,168,821
Rp 2,564,831,067,149 Rp 1,199,373,747,588 Rp 827,687,677,023
Rp 175,319,744,000 Rp 399,206,997,000 Rp 80,351,957,000
Rp 1,143,372,190,000 Rp 316,514,414,000 Rp 307,215,874,000
Rp 242,237,199,644 Rp 318,395,155,443 -Rp 152,236,438,485
Rp 1,058,986,487,000 Rp 725,619,401,000 Rp 570,054,525,000
Rp 2,015,654,898,330 Rp 366,102,013,395 -Rp 185,007,725,446
Rp 4,841,104,813 Rp 1,780,254,981 Rp 1,324,703,811
Rp 17,945,077,363 -Rp 6,713,147,549 Rp 3,724,831,739
Rp 406,872,943,034 Rp 260,009,476,018 Rp 245,793,917,041
Rp 494,307,414,497 Rp 61,152,185,891 -Rp 108,618,203,782
 Rp 1,042,958,048,000 Rp 335,899,666,000 Rp 433,567,964,000
Rp 494,722,625,665 Rp 20,429,870,704 -Rp 46,840,870,762
Rp 5,397,948,907,000 Rp 605,050,858,000 Rp 34,709,390,000

MANAJEMEN LABA 2017

REVENUE(pendapatan) NET INCOME(Laba bersih) CFO(ArusKas)

Rp 7,043,036,602,000 Rp 1,882,581,400,000 -Rp 738,623,663,000
Rp 3,917,107,098,000 Rp 1,385,189,177,000 Rp 1,825,950,802,000
Rp 189,037,576,143,000 Rp 53,529,632,889,000 -Rp 7,946,868,153,000
Rp 1,006,096,715,440 Rp 483,387,486,933 Rp 702,187,271,150
Rp 108,781,215,028 -Rp 31,033,697,167 Rp 6,003,706,227
Rp 1,623,484,966,262 Rp 468,559,181,741 -Rp 451,061,312,047
Rp 6,442,797,000,000 Rp 1,018,529,000,000 Rp 472,142,000,000
Rp 2,202,820,510,610 Rp 271,536,513,369 -Rp 535,638,578,919
Rp 396,684,909,930 Rp 106,211,882,512 -Rp 190,702,680,530
Rp 35,261,236,363 Rp 8,731,194,357 Rp 12,182,400,866
Rp 66,581,958,479 Rp 430,230,026 -Rp 80,194,620,091
Rp 227,499,858,134 Rp 68,230,259,472 Rp 1,877,319,620
Rp 84,985,760,705 Rp 188,500,432,096 -Rp 146,717,219,807
Rp 2,405,242,304,000 Rp 1,117,126,108,000 Rp 587,559,175,000
Rp 2,994,759,224,061 Rp 149,840,578,536 Rp 629,665,039,483
Rp 1,501,178,000,000 Rp 368,440,000,000 -Rp 3,431,032,000,000
Rp 10,522,109,000,000 Rp 856,984,000,000 -Rp 4,507,226,000,000
Rp 3,195,904,064,863 Rp 614,773,608,046 Rp 685,294,026,813
Rp 2,541,602,115,027 Rp 1,193,639,823,893 Rp 494,278,964,207
Rp 208,794,196,000 Rp 293,064,581,000 -Rp 15,754,298,000
 Rp 1,263,595,248,000 Rp 551,010,785,000 Rp 212,558,818,000
Rp 182,508,958,373 -Rp 66,193,842,560 -Rp 18,535,832,491
Rp 997,325,757,000 Rp 286,288,858,000 Rp 452,413,654,000
Rp 2,708,881,065,095 Rp 459,642,836,412 Rp 67,549,078,307
Rp 5,717,537,579 Rp 2,024,627,040 Rp 2,258,239,457
Rp 73,176,900,000 Rp 14,519,780,720 Rp 15,328,618,391
Rp 395,780,873,819 Rp 246,909,721,574 Rp 254,500,875,679
Rp 291,276,991,934 Rp 40,697,612,329 -Rp 74,589,495,391
Rp 1,038,294,528,000 Rp 226,327,773,000 Rp 389,632,487,000
Rp 468,479,918,789 Rp 19,737,381,645 Rp 15,842,268,138
Rp 5,640,751,809,000 Rp 532,437,613,000 -Rp 370,350,666,000

MANAJEMEN LABA 2018

REVENUE(pendapatan) NET INCOME(Laba bersih) CFO(ArusKas)

Rp 5,035,325,429,000 Rp 193,730,292,000 -Rp 806,303,905,000
Rp 3,975,258,160,000 Rp 970,586,600,000 Rp 1,369,684,549,000
Rp 200,658,519,501,000 Rp 50,247,119,273,000 Rp 9,534,368,701,000
Rp 962,801,481,480 Rp 422,536,948,687 Rp 711,924,605,563
Rp 130,613,332,148 -Rp 79,203,069,270 Rp 102,519,013,017
Rp 1,316,805,554,419 Rp 368,591,316,449 -Rp 815,645,578,009
Rp 7,670,405,000,000 Rp 1,302,702,000,000 Rp 1,043,561,000,000
Rp 2,552,596,173,132 Rp 194,106,659,340 -Rp 28,405,333,968
Rp 227,645,690,310 Rp 16,095,009,620 -Rp 199,100,240,113
Rp 43,232,413,637 Rp 5,908,257,104 Rp 32,020,108,672
Rp 77,542,232,036 Rp 1,563,776,007 Rp 43,732,373,077
Rp 245,037,918,437 Rp 61,443,212,441 Rp 7,853,305,718
Rp 134,413,002,080 Rp 210,570,439,177 -Rp 145,615,316,186
Rp 2,330,550,693,000 Rp 1,049,745,761,000 Rp 1,021,941,321,000
Rp 2,711,870,473,438 Rp 67,100,402,943 Rp 132,870,560,546
Rp 2,209,581,000,000 Rp 2,220,722,000,000 -Rp 475,306,000,000
Rp 12,460,224,000,000 Rp 1,726,085,000,000 -Rp 1,955,605,000,000
Rp 2,124,202,844,845 Rp 25,265,863,861 -Rp 681,019,252,601
Rp 2,217,086,119,506 Rp 1,018,559,536,819 Rp 773,917,401,605
Rp 299,234,087,000 Rp 281,313,117,000 Rp 136,242,936,000
Rp 1,378,861,622,000 Rp 507,227,779,000 Rp 526,456,489,000
Rp 156,507,546,904 Rp 133,966,017,617 -Rp 63,689,146,993
Rp 1,056,460,767,000 Rp 214,534,304,000 Rp 568,046,732,000
Rp 2,556,174,514,577 Rp 496,783,496,821 Rp 77,920,829,002
Rp 7,080,668,385 Rp 2,826,936,213 Rp 2,364,842,640
Rp 183,045,980,412 Rp 5,403,552,648 Rp 49,576,999,283
Rp 400,870,293,046 Rp 267,384,570,823 Rp 256,245,052,520
Rp 234,734,239,697 Rp 102,088,999 -Rp 129,553,224,774
Rp 1,081,911,816,000 Rp 192,257,900,000 Rp 341,338,656,000
Rp 539,302,125,082 Rp 85,390,121,403 -Rp 1,723,550,987
Rp 5,661,360,114,000 Rp 690,623,630,000 -Rp 119,021,218,000
 Piutang thn lalu hasil selisih piutang Total Asset tahun lalu Pendapatan thn lalu

Lag Receivable hasil ΔDelta Receivable Lag Total Asset Lag Revenue
Rp 940,878,189,000 Rp 47,800,807,000 Rp 24,559,174,988,000 Rp 5,971,581,977,000
Rp 117,787,380,000 Rp 60,259,855,000 Rp 18,709,870,126,000 Rp 2,783,700,318,000
Rp 13,171,042,705,000 -Rp 2,444,150,231,000 Rp 672,554,159,879,000 Rp 170,737,112,014,000
Rp 98,809,819,752 Rp 50,903,188,317 Rp 4,631,315,439,422 Rp 686,980,990,156
Rp 4,425,761,841 Rp 2,056,583,961 Rp 1,324,396,226,004 Rp 111,644,042,531
Rp 400,426,448,278 Rp 401,664,276,169 Rp 11,145,896,809,593 Rp 559,801,139,543
Rp 874,125,000,000 Rp 63,450,000,000 Rp 26,258,718,000,000 Rp 7,514,286,000,000
Rp 235,503,840,409 -Rp 69,629,053,949 Rp 10,288,572,076,882 Rp 2,200,900,470,208
Rp 107,962,730,713 Rp 42,555,795,600 Rp 1,196,040,969,781 Rp 325,313,686,454
Rp 8,143,637,065 -Rp 7,334,918,679 Rp 584,000,536,156 Rp 238,860,628,545
Rp 30,552,390,753 -Rp 600,144,727 Rp 1,336,562,720,363 Rp 119,810,618,136
Rp 1,199,878,465 -Rp 936,874,947 Rp 1,273,990,253,786 Rp 319,045,292,945
Rp 23,361,117,970 Rp 1,468,400,574 Rp 6,805,277,762,308 Rp 83,739,395,532
Rp 65,033,468,000 Rp 1,937,970,000 Rp 7,578,101,438,000 Rp 2,150,206,788,000
Rp 377,001,929,901 Rp 327,330,695,672 Rp 9,740,694,660,705 Rp 3,139,920,233,816
Rp 209,660,603,616 Rp 470,730,344,357 Rp 5,476,757,000,000 Rp 2,120,553,079,169
Rp 1,434,348,000,000 Rp 388,248,000,000 Rp 41,326,558,000,000 Rp 8,910,178,000,000
Rp 1,508,037,016,433 Rp 679,879,240,166 Rp 12,843,050,665,229 Rp 2,849,685,595,416
Rp 74,378,545,520 Rp 28,592,137,143 Rp 5,709,371,372,467 Rp 2,094,490,911,234
Rp 8,775,493,000 -Rp 6,468,316,000 Rp 653,293,586,000 Rp 163,491,579,000
Rp 224,864,840,000 -Rp 37,746,359,000 Rp 3,620,742,578,000 Rp 1,089,217,674,000
Rp 10,693,281,570 -Rp 5,064,688,881 Rp 3,718,676,302,822 Rp 262,234,886,917
Rp 130,591,773,000 Rp 2,899,423,000 Rp 4,671,089,985,000 Rp 1,644,546,338,000
Rp 1,198,704,737,562 Rp 1,566,611,262,008 Rp 5,318,956,732,653 Rp 1,380,553,199,348
Rp 267,679,776 -Rp 82,152,763 Rp 18,778,122,467 Rp 4,625,052,737
Rp 5,435,117,423 -Rp 1,452,718,801 Rp 191,275,595,985 Rp 16,970,149,091
Rp 53,823,461,832 -Rp 5,162,355,298 Rp 1,872,158,609,529 Rp 422,254,497,423
Rp 264,357,168,978 -Rp 142,177,816,736 Rp 3,232,242,644,731 Rp 1,055,922,632,197
Rp 336,959,550,000 -Rp 314,349,863,000 Rp 5,566,425,030,000 Rp 1,014,197,322,000
Rp 18,127,878,545 Rp 2,877,017,607 Rp 3,154,581,181,107 Rp 577,756,248,563
Rp 145,921,281,000 Rp 432,681,471,000 Rp 18,758,262,022,000 Rp 5,623,560,624,000

Piutang thn lalu hasil selisih piutang Total Asset tahun lalu Pendapatan thn lalu

Lag Receivable hasil ΔDelta Receivable Lag Total Asset Lag Revenue
Rp 988,678,996,000 Rp 326,716,096,000 Rp 25,711,953,382,000 Rp 6,006,952,123,000
Rp 178,047,235,000 Rp 22,654,370,000 Rp 20,186,130,682,000 Rp 2,715,688,780,000
Rp 10,726,892,474,000 Rp 5,626,212,653,000 Rp 789,137,743,984,000 Rp 227,824,738,771,000
Rp 149,713,008,069 Rp 140,834,402,729 Rp 5,205,373,116,830 Rp 824,408,087,980
Rp 6,482,345,802 -Rp 526,097,594 Rp 1,648,021,678,720 Rp 113,883,200,419
Rp 802,090,724,447 Rp 285,393,959,952 Rp 11,359,506,311,011 Rp 1,206,574,998,918
Rp 937,575,000,000 Rp 20,173,000,000 Rp 29,072,250,000,000 Rp 6,739,315,000,000
Rp 165,874,786,460 Rp 5,988,214,109 Rp 11,840,059,936,442 Rp 2,276,459,607,316
Rp 150,518,526,313 Rp 15,438,815,771 Rp 1,363,641,661,657 Rp 330,444,925,707
Rp 808,718,386 -Rp 598,875,636 Rp 771,547,611,433 Rp 402,073,435,600
Rp 29,952,246,026 Rp 13,420,315,630 Rp 1,344,868,368,117 Rp 53,677,931,667
Rp 263,003,518 Rp 1,337,556,938 Rp 1,229,172,450,340 Rp 276,272,327,077
Rp 24,829,518,544 -Rp 11,915,502,630 Rp 6,963,273,062,204 Rp 141,439,630,076
Rp 66,971,438,000 Rp 13,430,825,000 Rp 8,484,436,652,000 Rp 2,381,022,659,000
Rp 704,332,625,573 -Rp 330,502,017,983 Rp 10,733,598,205,115 Rp 2,931,015,007,454
Rp 680,390,947,973 -Rp 432,382,947,973 Rp 5,653,153,000,000 Rp 1,544,898,127,282
Rp 1,822,596,000,000 Rp 439,834,000,000 Rp 45,603,683,000,000 Rp 10,324,633,000,000
Rp 2,187,916,256,599 -Rp 1,424,277,306,216 Rp 14,540,108,285,179 Rp 2,465,211,935,368
Rp 102,970,682,663 Rp 3,989,812,899 Rp 6,612,200,867,199 Rp 2,564,831,067,149
Rp 2,307,177,000 Rp 6,203,726,000 Rp 3,965,769,441,000 Rp 175,319,744,000
Rp 187,118,481,000 Rp 123,246,472,000 Rp 3,932,529,273,000 Rp 1,143,372,190,000
Rp 5,628,592,689 -Rp 693,067,933 Rp 4,264,983,383,118 Rp 242,237,199,644
Rp 133,491,196,000 Rp 11,489,463,000 Rp 4,586,569,370,000 Rp 1,058,986,487,000
Rp 2,765,315,999,570 Rp 1,465,746,515,520 Rp 8,849,833,866,255 Rp 2,015,654,898,330
Rp 185,527,013 Rp 262,970,016 Rp 20,674,141,654 Rp 4,841,104,813
Rp 3,982,398,622 Rp 30,092,393,480 Rp 395,301,532,428 Rp 17,945,077,363
Rp 48,661,106,534 -Rp 38,846,783,156 Rp 2,101,753,788,854 Rp 406,872,943,034
Rp 122,179,352,242 -Rp 95,250,620,852 Rp 3,428,743,677,749 Rp 494,307,414,497
Rp 22,609,687,000 Rp 1,271,802,000 Rp 5,714,281,871,000 Rp 1,042,958,048,000
Rp 21,004,896,152 -Rp 2,131,906,585 Rp 3,098,989,165,921 Rp 494,722,625,665
Rp 578,602,752,000 Rp 106,566,354,000 Rp 20,810,319,657,000 Rp 5,397,948,907,000

Piutang thn lalu hasil selisih piutang Total Asset tahun lalu Pendapatan thn lalu

Lag Receivable hasil ΔDelta Receivable Lag Total Asset Lag Revenue
Rp 1,315,395,092,000 Rp 120,454,016,000 Rp 28,790,116,014,000 Rp 7,043,036,602,000
Rp 200,701,605,000 Rp 1,478,687,000 Rp 20,728,430,487,000 Rp 3,917,107,098,000
Rp 16,353,105,127,000 Rp 2,224,790,089,000 Rp 843,447,229,256,000 Rp 189,037,576,143,000
Rp 290,547,410,798 -Rp 242,779,506,976 Rp 5,719,000,999,540 Rp 1,006,096,715,440
Rp 5,956,248,208 Rp 825,231,136 Rp 1,748,640,897,106 Rp 108,781,215,028
Rp 1,087,484,684,399 -Rp 89,186,305,650 Rp 14,977,041,120,833 Rp 1,623,484,966,262
Rp 957,748,000,000 Rp 254,407,000,000 Rp 31,706,163,000,000 Rp 6,442,797,000,000
Rp 171,863,000,569 Rp 315,936,264,276 Rp 13,097,184,984,411 Rp 2,202,820,510,610
Rp 165,957,342,084 -Rp 14,174,755,234 Rp 1,868,623,723,806 Rp 396,684,909,930
Rp 209,842,750 -Rp 96,900,000 Rp 801,479,951,527 Rp 35,261,236,363
Rp 43,372,561,656 -Rp 37,191,330,988 Rp 1,402,556,223,275 Rp 66,581,958,479
Rp 1,600,560,456 Rp 402,423,377 Rp 1,242,714,753,944 Rp 227,499,858,134
Rp 12,914,015,914 -Rp 1,893,817,001 Rp 7,200,861,383,403 Rp 84,985,760,705
Rp 80,402,263,000 Rp 14,379,164,000 Rp 9,472,682,688,000 Rp 2,405,242,304,000
Rp 373,830,607,590 Rp 342,569,311,452 Rp 11,266,320,312,348 Rp 2,994,759,224,061
Rp 248,008,000,000 Rp 47,243,000,000 Rp 12,378,227,000,000 Rp 1,501,178,000,000
Rp 2,262,430,000,000 Rp 139,108,000,000 Rp 56,772,116,000,000 Rp 10,522,109,000,000
Rp 763,638,950,383 Rp 747,190,729,361 Rp 14,599,669,337,351 Rp 3,195,904,064,863
Rp 106,960,495,562 Rp 72,594,539,401 Rp 6,828,046,514,843 Rp 2,541,602,115,027
Rp 8,510,903,000 Rp 42,830,986,000 Rp 5,363,669,399,000 Rp 208,794,196,000
Rp 310,364,953,000 -Rp 50,941,139,000 Rp 4,873,830,176,000 Rp 1,263,595,248,000
Rp 4,935,524,756 Rp 874,665,117 Rp 4,242,934,699,631 Rp 182,508,958,373
Rp 144,980,659,000 -Rp 6,030,021,000 Rp 4,639,438,405,000 Rp 997,325,757,000
Rp 4,231,062,515,090 Rp 1,783,636,860,645 Rp 12,559,932,322,129 Rp 2,708,881,065,095
Rp 448,497,029 -Rp 34,642,886 Rp 23,358,717,736 Rp 5,717,537,579
Rp 34,074,792,102 Rp 5,517,860,228 Rp 432,055,786,199 Rp 73,176,900,000
Rp 9,814,323,378 -Rp 274,995,163 Rp 2,280,461,717,989 Rp 395,780,873,819
Rp 26,928,731,390 Rp 42,933,690,515 Rp 3,548,567,553,465 Rp 291,276,991,934
Rp 23,881,489,000 -Rp 1,065,552,000 Rp 5,783,263,814,000 Rp 1,038,294,528,000
Rp 18,872,989,567 -Rp 5,837,988,712 Rp 3,141,680,323,403 Rp 468,479,918,789
Rp 685,169,106,000 -Rp 238,824,873,000 Rp 21,662,711,991,000 Rp 5,640,751,809,000
 hasil Selisih Pendapatan net income - cfo Total Accrual / lag total aset Receivable/Lag Total Aset D_REC/Lag Total Aset

hasil ΔDelta Revenue hasil Total Accrual(TAit) hasil TACCit/A(t-1) hasil RECit/A(t-1) hasil D_REC/A(t-1)
Rp 35,370,146,000 Rp 1,463,450,493,000 0.059588748 0.040257012 0.001946352
-Rp 68,011,538,000 -Rp 971,780,768,000 -0.051939472 0.009516220 0.003220752
Rp 57,087,626,757,000 -Rp 39,424,940,901,000 -0.058619726 0.015949485 -0.003634131
Rp 137,427,097,824 Rp 44,735,528,004 0.009659357 0.032326239 0.010991086
Rp 2,239,157,888 Rp 3,083,738,885 0.002328411 0.004894567 0.001552846
Rp 646,773,859,375 Rp 1,022,805,101,953 0.091765169 0.071962870 0.036036963
-Rp 774,971,000,000 Rp 1,129,651,000,000 0.043020036 0.035705285 0.002416340
Rp 75,559,137,108 Rp 1,223,614,431,308 0.118929471 0.016122236 -0.006767611
Rp 5,131,239,253 Rp 161,873,806,162 0.135341356 0.125847300 0.035580550
Rp 163,212,807,055 Rp 179,957,493,105 0.308146109 0.001384790 -0.012559781
-Rp 66,132,686,469 Rp 30,560,241,801 0.022864802 0.022409907 -0.000449021
-Rp 42,772,965,868 Rp 121,416,752,908 0.095304303 0.000206441 -0.000735386
Rp 57,700,234,544 Rp 318,130,946,248 0.046747680 0.003648568 0.000215774
Rp 230,815,871,000 Rp 542,854,592,000 0.071634643 0.008837496 0.000255733
-Rp 208,905,226,362 -Rp 117,137,504,741 -0.012025580 0.072308254 0.033604451
-Rp 575,654,951,887 Rp 277,128,319,998 0.050600806 0.124232451 0.085950562
Rp 1,414,455,000,000 Rp 1,636,007,000,000 0.039587304 0.044102294 0.009394637
-Rp 384,473,660,048 -Rp 182,982,495,633 -0.014247588 0.170357987 0.052937519
Rp 470,340,155,915 Rp 371,686,070,565 0.065101050 0.018035380 0.005007931
Rp 11,828,165,000 Rp 318,855,040,000 0.488073122 0.003531608 -0.009901086
Rp 54,154,516,000 Rp 9,298,540,000 0.002568131 0.051679587 -0.010425032
-Rp 19,997,687,273 Rp 470,631,593,928 0.126558903 0.001513601 -0.001361960
-Rp 585,559,851,000 Rp 155,564,876,000 0.033303763 0.028578168 0.000620717
Rp 635,101,698,982 Rp 551,109,738,841 0.103612375 0.519898194 0.294533560
Rp 216,052,076 Rp 455,551,170 0.024259676 0.009879955 -0.004374919
Rp 974,928,272 -Rp 10,437,979,288 -0.054570366 0.020820213 -0.007594899
-Rp 15,381,554,389 Rp 14,215,558,977 0.007593138 0.025991979 -0.002757435
-Rp 561,615,217,700 Rp 169,770,389,673 0.052524024 0.037800180 -0.043987359
 Rp 28,760,726,000 -Rp 97,668,298,000 -0.017545965 0.004061797 -0.056472487
-Rp 83,033,622,898 Rp 67,270,741,466 0.021324777 0.006658537 0.000912013
-Rp 225,611,717,000 Rp 570,341,468,000 0.030404814 0.030845222 0.023066181

Langkah 1 Langkah 2

hasil Selisih Pendapatan net income - cfo Total Accrual / lag total aset Receivable/Lag Total Aset D_REC/Lag Total Aset

hasil ΔDelta Revenue hasil Total Accrual(TAit) hasil TACCit/A(t-1) hasil RECit/A(t-1) hasil D_REC/A(t-1)
Rp 1,036,084,479,000 Rp 2,621,205,063,000 0.101944999 0.051158894 0.012706778
Rp 1,201,418,318,000 -Rp 440,761,625,000 -0.021834874 0.009942550 0.001122274
-Rp 38,787,162,628,000 Rp 61,476,501,042,000 0.077903384 0.020722751 0.007129570
Rp 181,688,627,460 -Rp 218,799,784,217 -0.042033449 0.055816827 0.027055583
-Rp 5,101,985,391 -Rp 37,037,403,394 -0.022473857 0.003614181 -0.000319230
Rp 416,909,967,344 Rp 919,620,493,788 0.080956026 0.095733446 0.025123800
-Rp 296,518,000,000 Rp 546,387,000,000 0.018794108 0.032943718 0.000693892
-Rp 73,639,096,706 Rp 807,175,092,288 0.068173227 0.014515383 0.000505759
Rp 66,239,984,223 Rp 296,914,563,042 0.217736500 0.121701578 0.011321754
-Rp 366,812,199,237 -Rp 3,451,206,509 -0.004473096 0.000271976 -0.000776200
Rp 12,904,026,812 Rp 80,624,850,117 0.059949994 0.032250414 0.009978906
-Rp 48,772,468,943 Rp 66,352,939,852 0.053981799 0.001302145 0.001088177
-Rp 56,453,869,371 Rp 335,217,651,903 0.048140817 0.001854590 -0.001711193
Rp 24,219,645,000 Rp 529,566,933,000 0.062416275 0.009476441 0.001582995
Rp 63,744,216,607 -Rp 479,824,460,947 -0.044703039 0.034828079 -0.030791354
-Rp 43,720,127,282 Rp 3,799,472,000,000 0.672097854 0.043870739 -0.076485273
Rp 197,476,000,000 Rp 5,364,210,000,000 0.117626684 0.049610686 0.009644703
Rp 730,692,129,495 -Rp 70,520,418,767 -0.004850061 0.052519482 -0.097955069
-Rp 23,228,952,122 Rp 699,360,859,686 0.105768242 0.016176232 0.000603402
Rp 33,474,452,000 Rp 308,818,879,000 0.077871113 0.002146091 0.001564318
 Rp 120,223,058,000 Rp 338,451,967,000 0.086064704 0.078922477 0.031340255
-Rp 59,728,241,271 -Rp 47,658,010,069 -0.011174255 0.001157220 -0.000162502
-Rp 61,660,730,000 -Rp 166,124,796,000 -0.036219837 0.031609826 0.002505023
Rp 693,226,166,765 Rp 392,093,758,105 0.044305211 0.478095135 0.165624184
Rp 876,432,766 -Rp 233,612,417 -0.011299740 0.021693623 0.012719755
Rp 55,231,822,637 -Rp 808,837,671 -0.002046128 0.086199494 0.076125163
-Rp 11,092,069,215 -Rp 7,591,154,105 -0.003611819 0.004669588 -0.018483032
-Rp 203,030,422,563 Rp 115,287,107,720 0.033623717 0.007853819 -0.027780035
-Rp 4,663,520,000 -Rp 163,304,714,000 -0.028578344 0.004179263 0.000222565
-Rp 26,242,706,876 Rp 3,895,113,507 0.001256898 0.006090047 -0.000687936
Rp 242,802,902,000 Rp 902,788,279,000 0.043381759 0.032924487 0.005120842

hasil Selisih Pendapatan net income - cfo Total Accrual / lag total aset Receivable/Lag Total Aset D_REC/Lag Total Aset

hasil ΔDelta Revenue hasil Total Accrual(TAit) hasil TACCit/A(t-1) hasil RECit/A(t-1) hasil D_REC/A(t-1)
-Rp 2,007,711,173,000 Rp 1,000,034,197,000 0.034735331 0.049872988 0.004183867
Rp 58,151,062,000 -Rp 399,097,949,000 -0.019253650 0.009753768 0.000071336
Rp 11,620,943,358,000 Rp 40,712,750,572,000 0.048269470 0.022026150 0.002637735
-Rp 43,295,233,960 -Rp 289,387,656,876 -0.050601085 0.008352491 -0.042451384
Rp 21,832,117,120 -Rp 181,722,082,287 -0.103921899 0.003878143 0.000471927
-Rp 306,679,411,843 Rp 1,184,236,894,458 0.079070150 0.066655247 -0.005954868
Rp 1,227,608,000,000 Rp 259,141,000,000 0.008173206 0.038230895 0.008023897
Rp 349,775,662,522 Rp 222,511,993,308 0.016989299 0.037244588 0.024122456
-Rp 169,039,219,620 Rp 215,195,249,733 0.115162431 0.081226940 -0.007585666
Rp 7,971,177,274 -Rp 26,111,851,568 -0.032579544 0.000140918 -0.000120901
Rp 10,960,273,557 -Rp 42,168,597,070 -0.030065531 0.004407118 -0.026516820
Rp 17,538,060,303 Rp 53,589,906,723 0.043123256 0.001611781 0.000323826
Rp 49,427,241,375 Rp 356,185,755,363 0.049464326 0.001530400 -0.000262999
-Rp 74,691,611,000 Rp 27,804,440,000 0.002935223 0.010005764 0.001517961
-Rp 282,888,750,623 -Rp 65,770,157,603 -0.005837767 0.063587746 0.030406495
 Rp 708,403,000,000 Rp 2,696,028,000,000 0.217804052 0.023852447 0.003816621
Rp 1,938,115,000,000 Rp 3,681,690,000,000 0.064850322 0.042301365 0.002450287
-Rp 1,071,701,220,018 Rp 706,285,116,462 0.048376789 0.103483829 0.051178606
-Rp 324,515,995,521 Rp 244,642,135,214 0.035829008 0.026296692 0.010631817
Rp 90,439,891,000 Rp 145,070,181,000 0.027046816 0.009572158 0.007985389
Rp 115,266,374,000 -Rp 19,228,710,000 -0.003945297 0.053227914 -0.010451973
-Rp 26,001,411,469 Rp 197,655,164,610 0.046584541 0.001369380 0.000206146
Rp 59,135,010,000 -Rp 353,512,428,000 -0.076197246 0.029949883 -0.001299731
-Rp 152,706,550,518 Rp 418,862,667,819 0.033349118 0.478879919 0.142010069
Rp 1,363,130,806 Rp 462,093,573 0.019782489 0.017717331 -0.001483082
Rp 109,869,080,412 -Rp 44,173,446,635 -0.102240146 0.091637825 0.012771175
Rp 5,089,419,227 Rp 11,139,518,303 0.004884764 0.004183069 -0.000120587
-Rp 56,542,752,237 Rp 129,655,313,773 0.036537367 0.019687499 0.012098879
Rp 43,617,288,000 -Rp 149,080,756,000 -0.025777962 0.003945166 -0.000184248
Rp 70,822,206,293 Rp 87,113,672,390 0.027728369 0.004149054 -0.001858238
Rp 20,608,305,000 Rp 809,644,848,000 0.037375046 0.020604264 -0.011024699
 Langkah 2 Perkalian Koefisien (TACit/Ait). TAC
Revenue / lag total aset D_REV/Lag Total Aset 1 / lag total aset PPE / Lag total aset
1)+α3(PPE/At-1)

hasil REVit/A(t-1) hasil D_REV/A(t-1) hasil 1/At(t-1) hasil PPEit/A(t-1) -0.007

0.244590957 0.00144020090321773 0.000000000000041 0.164858731939420 -0.0000000000000003
0.145147388 -0.00363506200427807 0.000000000000053 0.061390273810819 -0.0000000000000004
0.338745565 0.0848818283530812 0.000000000000001 0.053457200495895 0.0000000000000000
0.178007328 0.0296734479915173 0.000000000000216 0.037231881309842 -0.0000000000000016
0.085988768 0.00169070089753732 0.000000000000755 0.123965522261692 -0.0000000000000055
0.108252841 0.0580279784053211 0.000000000000090 0.016313716185897 -0.0000000000000007
0.256650572 -0.0295129031051706 0.000000000000038 0.115536752403526 -0.0000000000000003
0.221260986 0.0073439867596183 0.000000000000097 0.023669868517731 -0.0000000000000007
0.276282280 0.00429018686035442 0.000000000000836 0.024164667045889 -0.0000000000000061
0.688481278 0.279473728105281 0.000000000001712 0.000600876753144 -0.0000000000000124
0.040161177 -0.0494796730908662 0.000000000000748 0.037459726024980 -0.0000000000000054
0.216855919 -0.0335740134124957 0.000000000000785 0.002345208682030 -0.0000000000000057
0.020783814 0.00847874790116297 0.000000000000147 0.029754196299304 -0.0000000000000011
0.314197781 0.0304582714929871 0.000000000000132 0.011319947707462 -0.0000000000000010
0.300904105 -0.0214466456078072 0.000000000000103 0.236852930700737 -0.0000000000000007
0.282082650 -0.105108726183579 0.000000000000183 0.016000526230395 -0.0000000000000013
0.249830460 0.034226295836203 0.000000000000024 0.070226221114277 -0.0000000000000002
0.191949094 -0.0299363188754612 0.000000000000078 0.091420661703748 -0.0000000000000006
0.449231780 0.0823803752166445 0.000000000000175 0.471047377974806 -0.0000000000000013
0.268362874 0.0181054356777352 0.000000000001531 0.020422899115988 -0.0000000000000111
0.315783894 0.0149567429424694 0.000000000000276 0.107125305001454 -0.0000000000000020
0.065140706 -0.00537763592325159 0.000000000000269 0.026158136866654 -0.0000000000000020
0.226710787 -0.125358289581313 0.000000000000214 0.171492666930500 -0.0000000000000016
0.378956814 0.119403433963491 0.000000000000188 0.309647352665060 -0.0000000000000014
0.257805583 0.0115055206599958 0.000000000053253 0.090512358676269 -0.0000000000003866
0.093817914 0.00509698201163339 0.000000000005228 1.359265324272670 -0.0000000000000380
0.217328244 -0.00821594618677619 0.000000000000534 0.007738471497158 -0.0000000000000039
0.152930169 -0.173754039974539 0.000000000000309 0.003448517492698 -0.0000000000000022
 0.187365866 0.00516682176531532 0.000000000000180 0.079882903408114 -0.0000000000000013
0.156826722 -0.0263215996453963 0.000000000000317 0.100381336408936 -0.0000000000000023
0.287763808 -0.0120273251719908 0.000000000000053 0.024061041021319 -0.0000000000000004

Langkah 2 Langkah 2 Perkalian

Koefisien (TACit/Ait).
Revenue / lag total aset D_REV/Lag Total Aset 1 / lag total aset PPE / Lag total aset TACit/At-1= α1(1/At-
1)+α2(ΔREV/At-
1)+α3(PPE/At-1)+e-0.007
hasil REVit/A(t-1) hasil D_REV/A(t-1) hasil 1/A(t-1) hasil PPEit/A(t-1)
0.273920713 0.0402958290880118 0.000000000000039 0.156332618890558 -0.0000000000000003
0.194049427 0.0595170187356067 0.000000000000050 0.060703256770881 -0.0000000000000004
0.239549531 -0.0491513210763195 0.000000000000001 0.043709042923056 0.0000000000000000
0.193280423 0.0349040545955418 0.000000000000192 0.031239756256134 -0.0000000000000014
0.066007151 -0.00309582419750853 0.000000000000607 0.095303293651445 -0.0000000000000044
0.142918620 0.0367014160588899 0.000000000000088 0.018759836677359 -0.0000000000000006
0.221613291 -0.0101993481756658 0.000000000000034 0.107919166903146 -0.0000000000000002
0.186048088 -0.0062194868185886 0.000000000000084 0.019306455988321 -0.0000000000000006
0.290901137 0.0485757997027679 0.000000000000733 0.023829238125883 -0.0000000000000053
0.045701958 -0.47542393210928 0.000000000001296 0.000537831495880 -0.0000000000000094
0.049508160 0.0095950110196044 0.000000000000744 0.036401911411259 -0.0000000000000054
0.185083759 -0.0396791100626353 0.000000000000814 0.001706519693327 -0.0000000000000059
0.012204858 -0.0081073754923423 0.000000000000144 0.027469888563936 -0.0000000000000010
0.283488746 0.00285459671553925 0.000000000000118 0.014166471025706 -0.0000000000000009
0.279007949 0.00593875561474094 0.000000000000093 0.220785161111088 -0.0000000000000007
0.265547032 -0.00773375977653532 0.000000000000177 0.017640244302604 -0.0000000000000013
0.230729369 0.00433026429027673 0.000000000000022 0.084520761185012 -0.0000000000000002
0.219799193 0.0502535548679378 0.000000000000069 0.090967493107890 -0.0000000000000005
0.384380657 -0.00351304393023378 0.000000000000151 0.469733574170853 -0.0000000000000011
0.052649101 0.00844084672546147 0.000000000000252 0.003108280545147 -0.0000000000000018
 0.321318714 0.0305714337145381 0.000000000000254 0.094826373845533 -0.0000000000000018
0.042792420 -0.0140043315309085 0.000000000000234 0.022122828576186 -0.0000000000000017
0.217444821 -0.01344375829205 0.000000000000218 0.171462525595683 -0.0000000000000016
0.306094002 0.0783321107764878 0.000000000000113 0.219226309886425 -0.0000000000000008
0.276555016 0.0423927039229911 0.000000000048370 0.081354676104513 -0.0000000000003512
0.185116662 0.139720740007655 0.000000000002530 0.626634447009430 -0.0000000000000184
0.188309818 -0.00527753025774158 0.000000000000476 0.007490052662916 -0.0000000000000035
0.084951521 -0.0592142316967512 0.000000000000292 0.003202700465265 -0.0000000000000021
0.181701665 -0.000816116548899588 0.000000000000175 0.078592759884525 -0.0000000000000013
0.151171848 -0.00846815057134956 0.000000000000323 0.098715007374375 -0.0000000000000023
0.271055510 0.0116674277955326 0.000000000000048 0.020258151433930 -0.0000000000000003

Langkah 2 Perkalian
Koefisien (TACit/Ait).
Revenue / lag total aset D_REV/Lag Total Aset 1 / lag total aset PPE / Lag total aset TACit/At-1= α1(1/At-
1)+α2(ΔREV/At-
1)+α3(PPE/At-1)+e-0.007
hasil REVit/A(t-1) hasil D_REV/A(t-1) hasil 1/A(t-1) hasil PPEit/A(t-1)
0.174897712 -0.0697361265242451 0.000000000000035 0.154003907863516 -0.0000000000000003
0.191778059 0.0028053769935196 0.000000000000048 0.064128507936656 -0.0000000000000004
0.237902874 0.013777913964162 0.000000000000001 0.039951303004130 0.0000000000000000
0.168351340 -0.00757041902309204 0.000000000000175 0.031629586243568 -0.0000000000000013
0.074694200 0.0124851918745193 0.000000000000572 0.086764320249570 -0.0000000000000042
0.087921609 -0.0204766354962069 0.000000000000067 0.014411816641657 -0.0000000000000005
0.241921578 0.0387182769482387 0.000000000000032 0.098212767025767 -0.0000000000000002
0.194896550 0.0267061710541863 0.000000000000076 0.018086393120579 -0.0000000000000006
0.121825324 -0.0904618824359685 0.000000000000535 0.013622224182809 -0.0000000000000039
0.053940730 0.00994557288527693 0.000000000001248 0.000295724047181 -0.0000000000000091
0.055286363 0.0078144985385381 0.000000000000713 0.034236305229088 -0.0000000000000052
0.197179536 0.0141126998350502 0.000000000000805 0.001665394920622 -0.0000000000000058
0.018666239 0.00686407344111956 0.000000000000139 0.030933778174846 -0.0000000000000010
0.246028582 -0.00788494806171639 0.000000000000106 0.014107298893194 -0.0000000000000008
0.240705962 -0.025109240886126 0.000000000000089 0.199477666785210 -0.0000000000000006
0.178505452 0.0572297631962962 0.000000000000081 0.007603350625255 -0.0000000000000006
0.219477886 0.0341385020773226 0.000000000000018 0.095080320768738 -0.0000000000000001
0.145496641 -0.0734058556570331 0.000000000000068 0.093654401642777 -0.0000000000000005
0.324702844 -0.0475269163465067 0.000000000000146 0.566628393362221 -0.0000000000000011
0.055789062 0.0168615707405198 0.000000000000186 0.002221826162929 -0.0000000000000014
0.282911298 0.0236500595707256 0.000000000000205 0.075135869075468 -0.0000000000000015
0.036886626 -0.00612816677835303 0.000000000000236 0.015979089151642 -0.0000000000000017
0.227713071 0.0127461569349146 0.000000000000216 0.168527144181366 -0.0000000000000016
0.203518176 -0.0121582303631486 0.000000000000080 0.172749228044663 -0.0000000000000006
0.303127443 0.0583564055786833 0.000000000042811 0.074182903256261 -0.0000000000003108
0.423662838 0.254293736877292 0.000000000002315 0.554410721875328 -0.0000000000000168
0.175784706 0.0022317494684752 0.000000000000439 0.006906725748016 -0.0000000000000032
0.066149013 -0.0159339652930628 0.000000000000282 0.002362447116954 -0.0000000000000020
0.187076338 0.00754198483811377 0.000000000000173 0.079203167922438 -0.0000000000000013
0.171660408 0.0225427793418163 0.000000000000318 0.095886256614326 -0.0000000000000023
0.261341245 0.000951326177837841 0.000000000000046 0.017390652248736 -0.0000000000000003

Model
1 (Constant)
X1
X2
X3
a. Dependent Variable: Y
Perkalian Koefisien (TACit/Ait). TACit/At-1= α1(1/At-1)+α2(ΔREV/At-
Hasil Penjumlahan W+X+Y (X1)1/A(t-1) x (Hasil Beta Spss)
1)+α3(PPE/At-1)+e
-0.279 0.055 (TACit/Ait) -0.007
-0.000402463 0.009100716 0.008698253 -0.0000000000000003
0.001015815 0.003388935 0.004404750 -0.0000000000000004
-0.023720155 0.002951004 -0.020769151 0.0000000000000000
-0.008292220 0.002055316 -0.006236904 -0.0000000000000016
-0.000472465 0.006843284 0.006370819 -0.0000000000000055
-0.016215869 0.000900568 -0.015315301 -0.0000000000000007
0.008247356 0.006377989 0.014625345 -0.0000000000000003
-0.002052271 0.001306651 -0.000745620 -0.0000000000000007
-0.001198889 0.001333965 0.000135076 -0.0000000000000061
-0.078098697 0.000033170 -0.078065526 -0.0000000000000124
0.013827053 0.002067894 0.015894946 -0.0000000000000054
0.009382230 0.000129463 0.009511692 -0.0000000000000057
-0.002369379 0.001642524 -0.000726854 -0.0000000000000011
-0.008511538 0.000624896 -0.007886642 -0.0000000000000010
0.005993247 0.013075021 0.019068268 -0.0000000000000007
0.029372544 0.000883279 0.030255823 -0.0000000000000013
-0.009564509 0.003876707 -0.005687803 -0.0000000000000002
0.008365679 0.005046706 0.013412385 -0.0000000000000006
-0.023021126 0.026003285 0.002982159 -0.0000000000000013
-0.005059549 0.001127408 -0.003932141 -0.0000000000000111
-0.004179649 0.005913651 0.001734002 -0.0000000000000020
0.001502776 0.001444011 0.002946787 -0.0000000000000020
0.035031268 0.009466930 0.044498198 -0.0000000000000016
-0.033367188 0.017093500 -0.016273688 -0.0000000000000014
-0.003215208 0.004996565 0.001781357 -0.0000000000003866
-0.001424347 0.075035687 0.073611340 -0.0000000000000380
0.002295939 0.000427188 0.002723127 -0.0000000000000039
0.048555419 0.000190369 0.048745788 -0.0000000000000022
-0.001443864 0.004409786 0.002965922 -0.0000000000000013
0.007355549 0.005541363 0.012896912 -0.0000000000000023
0.003361026 0.001328245 0.004689270 -0.0000000000000004

Perkalian dg Koefisien untuk

menghitung ke langkah 2 TACit/Ait

Hasil Penjumlahan W+X+Y (X1)1/A(t-1) x (Hasil Beta Spss)

-0.279 0.055 (TACit/Ait) -0.007

-0.011260635 0.008630048 -0.002630587 -0.0000000000000003
-0.016631980 0.003351009 -0.013280971 -0.0000000000000004
0.013735295 0.002412876 0.016148171 0.0000000000000000
-0.009753908 0.001724532 -0.008029376 -0.0000000000000014
0.000865125 0.005261039 0.006126165 -0.0000000000000044
-0.010256180 0.001035602 -0.009220578 -0.0000000000000006
0.002850199 0.005957475 0.008807674 -0.0000000000000002
0.001738030 0.001065777 0.002803807 -0.0000000000000006
-0.013574466 0.001315448 -0.012259018 -0.0000000000000053
0.132856815 0.000029690 0.132886505 -0.0000000000000094
-0.002681318 0.002009499 -0.000671819 -0.0000000000000054
0.011088294 0.000094205 0.011182499 -0.0000000000000059
0.002265599 0.001516424 0.003782023 -0.0000000000000010
-0.000797715 0.000782033 -0.000015681 -0.0000000000000009
-0.001659580 0.012188030 0.010528450 -0.0000000000000007
0.002161193 0.000973797 0.003134989 -0.0000000000000013
-0.001210089 0.004665810 0.003455721 -0.0000000000000002
-0.014043313 0.005021689 -0.009021624 -0.0000000000000005
0.000981717 0.025930759 0.026912476 -0.0000000000000011
-0.002358787 0.000171587 -0.002187201 -0.0000000000000018
-0.008543161 0.005234712 -0.003308450 -0.0000000000000018
0.003913499 0.001221249 0.005134748 -0.0000000000000017
0.003756847 0.009465266 0.013222113 -0.0000000000000016
-0.021889842 0.012101976 -0.009787866 -0.0000000000000008
-0.011846605 0.004491032 -0.007355573 -0.0000000000003512
-0.039044842 0.034592177 -0.004452666 -0.0000000000000184
0.001474801 0.000413474 0.001888276 -0.0000000000000035
0.016547367 0.000176799 0.016724166 -0.0000000000000021
0.000228063 0.004338566 0.004566629 -0.0000000000000013
0.002366418 0.005449376 0.007815794 -0.0000000000000023
-0.003260453 0.001118313 -0.002142140 -0.0000000000000003

Perkalian dg Koefisien

Hasil Penjumlahan W+X+Y (X1)1/A(t-1) x (Hasil Beta Spss)

-0.279 0.055 (TACit/Ait) -0.007

0.019487701 0.008501496 0.027989198 -0.0000000000000003
-0.000783960 0.003540094 0.002756134 -0.0000000000000004
-0.003850226 0.002205437 -0.001644790 0.0000000000000000
0.002115547 0.001746052 0.003861599 -0.0000000000000013
-0.003488976 0.004789661 0.001300685 -0.0000000000000042
0.005722178 0.000795577 0.006517756 -0.0000000000000005
-0.010819790 0.005421651 -0.005398139 -0.0000000000000002
-0.007463017 0.000998425 -0.006464592 -0.0000000000000006
0.025279496 0.000751989 0.026031486 -0.0000000000000039
-0.002779282 0.000016325 -0.002762957 -0.0000000000000091
-0.002183755 0.001889951 -0.000293804 -0.0000000000000052
-0.003943782 0.000091935 -0.003851847 -0.0000000000000058
-0.001918160 0.001707641 -0.000210518 -0.0000000000000010
0.002203442 0.000778767 0.002982209 -0.0000000000000008
0.007016756 0.011011790 0.018028546 -0.0000000000000006
-0.015992809 0.000419729 -0.015573080 -0.0000000000000006
-0.009539975 0.005248730 -0.004291245 -0.0000000000000001
0.020513204 0.005170015 0.025683219 -0.0000000000000005
0.013281357 0.031279655 0.044561012 -0.0000000000000011
-0.004711952 0.000122652 -0.004589300 -0.0000000000000014
-0.006608989 0.004147734 -0.002461255 -0.0000000000000015
0.001712511 0.000882096 0.002594607 -0.0000000000000017
-0.003561903 0.009303224 0.005741321 -0.0000000000000016
0.003397607 0.009536296 0.012933904 -0.0000000000000006
-0.016307648 0.004095128 -0.012212520 -0.0000000000003108
-0.071062169 0.030605202 -0.040456968 -0.0000000000000168
-0.000623660 0.000381273 -0.000242388 -0.0000000000000032
0.004452733 0.000130414 0.004583148 -0.0000000000000020
-0.002107601 0.004372262 0.002264661 -0.0000000000000013
-0.006299561 0.005293221 -0.001006340 -0.0000000000000023
-0.000265847 0.000960018 0.000694171 -0.0000000000000003

Coefficientsa
Unstandardized Coefficients Standardized Coefficients
B Std. Error Beta t
0.536 0.471 1.138
-3355896265.196 47296135655.375 -0.007 -0.071
-14.261 5.322 -0.279 -2.680
1.201 2.262 0.055 0.531
 (X2)D_REVit/A(t-1) - hasil pertambahan
Hasil Ditaambahkan semua
D_RECit/A(t-1) x (Hasil Beta (X3)PPEit/A(t-1) x (Hasil Beta Spss) Perkalian Koefisien
(AA+AB+AC)=NDA
Spss) (TACit/Ait)
-0.279 0.055 NDA (TACit/Ait)
0.000141444 0.009100716 0.009242160 APLN 0.008698253
0.001915851 0.003388935 0.005304786 ASRI 0.004404750
-0.024735710 0.002951004 -0.021784706 BCIP -0.020769151
-0.005220770 0.002055316 -0.003165454 BEST -0.006236904
-0.000038523 0.006843284 0.006804760 BIPP 0.006370819
-0.006145370 0.000900568 -0.005244802 BKSL -0.015315301
0.008922600 0.006377989 0.015300589 CTRA 0.014625345
-0.003943474 0.001306651 -0.002636823 DILD -0.000745620
0.008744065 0.001333965 0.010078031 EMDE 0.000135076
-0.081608517 0.000033170 -0.081575346 FMII -0.078065526
0.013701574 0.002067894 0.015769468 GAMA 0.015894946
0.009176727 0.000129463 0.009306189 GMTD 0.009511692
-0.002309081 0.001642524 -0.000666557 GWSA -0.000726854
-0.008440074 0.000624896 -0.007815177 JRPT -0.007886642
0.015383982 0.013075021 0.028459003 KIJA 0.019068268
0.053391356 0.000883279 0.054274635 LPCK 0.030255823
-0.006939186 0.003876707 -0.003062480 LPKR -0.005687803
0.023159024 0.005046706 0.028205730 MDLN 0.013412385
-0.021621664 0.026003285 0.004381621 MKPI 0.002982159
-0.007826399 0.001127408 -0.006698991 MMLP -0.003932141
-0.007092916 0.005913651 -0.001179265 MTLA 0.001734002
0.001122177 0.001444011 0.002566188 OMRE 0.002946787
0.035204727 0.009466930 0.044671657 PLIN 0.044498198
0.048939965 0.017093500 0.066033465 PPRO -0.016273688
-0.004437775 0.004996565 0.000558789 PWON 0.001781357
-0.003546735 0.075035687 0.071488952 RBMS 0.073611340
0.001525376 0.000427188 0.001952564 RDTX 0.002723127
0.036263189 0.000190369 0.036453558 RODA 0.048745788
 -0.017225053 0.004409786 -0.012815267 SCBD 0.002965922
0.007610410 0.005541363 0.013151773 SMDM 0.012896912
0.009806851 0.001328245 0.011135095 SMRA 0.004689270

Langkah
Langkah ke 3
hasil pertambahan
(X2)REVit/A(t-1) - RECit/A(t-1) x Hasil Ditaambahkan semua
(X3)PPEit/A(t-1) x (Hasil Beta Spss) Perkalian Koefisien
(Hasil Beta Spss) (AA+AB+AC)=NDA
(TACit/Ait)
-0.279 0.055 NDA (TACit/Ait)
-0.007709736820 0.008630048359 0.000920311538883 APLN -0.002630587
-0.016318361943 0.003351009183 -0.012967352760185 ASRI -0.013280971
0.015727647287 0.002412875552 0.018140522839095 BCIP 0.016148171
-0.002193248829 0.001724532021 -0.000468716807810 BEST -0.008029376
0.000775916958 0.005261039179 0.006036956137579 BIPP 0.006126165
-0.003235355116 0.001035601520 -0.002199753595724 BKSL -0.009220578
0.003044106723 0.005957474747 0.009001581469920 CTRA 0.008807674
0.001879364182 0.001065776611 0.002945140792974 DILD 0.002803807
-0.010410611444 0.001315448298 -0.009095163146475 EMDE -0.012259018
0.132639906509 0.000029689977 0.132669596486096 FMII 0.132886505
0.000107279252 0.002009499093 0.002116778344932 GAMA -0.000671819
0.011392383777 0.000094205212 0.011486588988885 GMTD 0.011182499
0.001787407839 0.001516423561 0.003303831400379 GWSA 0.003782023
-0.000355347884 0.000782033403 0.000426685519679 JRPT -0.000015681
-0.010264197911 0.012188029797 0.001923831885756 KIJA 0.010528450
-0.019212552003 0.000973796527 -0.018238755475386 LPCK 0.003134989
0.001485115529 0.004665809743 0.006150925271531 LPKR 0.003455721
-0.041416774308 0.005021689460 -0.036395084847474 MDLN -0.009021624
0.001150337230 0.025930758978 0.027081096207225 MKPI 0.026912476
-0.001921640023 0.000171586785 -0.001750053238034 MMLP -0.002187201
 0.000214846584 0.005234711718 0.005449558301771 MTLA -0.003308450
0.003868087563 0.001221249166 0.005089336728530 OMRE 0.005134748
0.004456873497 0.009465266418 0.013922139914463 PLIN 0.013222113
0.024393696005 0.012101976345 0.036495672350548 PPRO -0.009787866
-0.008292080449 0.004491031967 -0.003801048481572 PWON -0.007355573
-0.017771730199 0.034592176727 0.016820446528669 RBMS -0.004452666
-0.003690266358 0.000413474278 -0.003276792079744 RDTX 0.001888276
0.008784259517 0.000176799059 0.008961058576303 RODA 0.016724166
0.000290258819 0.004338565574 0.004628824392791 SCBD 0.004566629
0.002174174337 0.005449376422 0.007623550759307 SMDM 0.007815794
-0.001829437921 0.001118313170 -0.000711124751429 SMRA -0.002142140

hasil pertambahan
(X2)REVit/A(t-1) - RECit/A(t-1) x Hasil Ditaambahkan semua
(X3)PPEit/A(t-1) x (Hasil Beta Spss) Perkalian Koefisien
(Hasil Beta Spss) (AA+AB+AC)=NDA
(TACit/Ait)
-0.279 0.055 NDA (TACit/Ait)
0.020656880 0.008501496 0.029158376 APLN 0.027989198
-0.000764025 0.003540094 0.002776068 ASRI 0.002756134
-0.003113114 0.002205437 -0.000907677 BCIP -0.001644790
-0.009747456 0.001746052 -0.008001404 BEST 0.003861599
-0.003357097 0.004789661 0.001432565 BIPP 0.001300685
0.004058096 0.000795577 0.004853673 BKSL 0.006517756
-0.008577518 0.005421651 -0.003155867 CTRA -0.005398139
-0.000722017 0.000998425 0.000276408 DILD -0.006464592
0.023159689 0.000751989 0.023911678 EMDE 0.026031486
-0.002813068 0.000016325 -0.002796743 FMII -0.002762957
-0.009593858 0.001889951 -0.007703907 GAMA -0.000293804
-0.003853289 0.000091935 -0.003761354 GMTD -0.003851847
-0.001991654 0.001707641 -0.000284013 GWSA -0.000210518
0.002627635 0.000778767 0.003406402 JRPT 0.002982209
0.015513825 0.011011790 0.026525615 KIJA 0.018028546
-0.014926257 0.000419729 -0.014506529 LPCK -0.015573080
-0.008855245 0.005248730 -0.003606514 LPKR -0.004291245
0.034815022 0.005170015 0.039985038 MDLN 0.025683219
0.016252409 0.031279655 0.047532064 MKPI 0.044561012
-0.002480442 0.000122652 -0.002357790 MMLP -0.004589300
-0.009529784 0.004147734 -0.005382050 MTLA -0.002461255
0.001770118 0.000882096 0.002652214 OMRE 0.002594607
-0.003925111 0.009303224 0.005378113 PLIN 0.005741321
0.043082201 0.009536296 0.052618497 PPRO 0.012933904
-0.016722094 0.004095128 -0.012626966 PWON -0.012212520
-0.067493275 0.030605202 -0.036888073 RBMS -0.040456968
-0.000657359 0.000381273 -0.000276086 RDTX -0.000242388
0.007833755 0.000130414 0.007964169 RODA 0.004583148
-0.002159089 0.004372262 0.002213173 SCBD 0.002264661
-0.006818844 0.005293221 -0.001525623 SMDM -0.001006340
-0.003346690 0.000960018 -0.002386672 SMRA 0.000694171

Sig.
0.258
0.944
0.009
0.597
 Dari hasil
NDA(v+w+x)=NDA Hasil Akhir Manajemen
Laba (TACit/Ait) - NDA
NDA DA (X1) (X2) (X3)
0.009242160 -0.0005 -0.007 -0.279 0.055
0.005304786 -0.0009 -0.007 -0.279 0.055
-0.021784706 0.0010 -0.007 -0.279 0.055
-0.003165454 -0.0031 -0.007 -0.279 0.055
0.006804760 -0.0004 -0.007 -0.279 0.055
-0.005244802 -0.0101 -0.007 -0.279 0.055
0.015300589 -0.0007 -0.007 -0.279 0.055
-0.002636823 0.0019 -0.007 -0.279 0.055
0.010078031 -0.0099 -0.007 -0.279 0.055
-0.081575346 0.0035 -0.007 -0.279 0.055
0.015769468 0.0001 -0.007 -0.279 0.055
0.009306189 0.0002 -0.007 -0.279 0.055
-0.000666557 -0.0001 -0.007 -0.279 0.055
-0.007815177 -0.0001 -0.007 -0.279 0.055
0.028459003 -0.0094 -0.007 -0.279 0.055
0.054274635 -0.0240 -0.007 -0.279 0.055
-0.003062480 -0.0026 -0.007 -0.279 0.055
0.028205730 -0.0148 -0.007 -0.279 0.055
0.004381621 -0.0014 -0.007 -0.279 0.055
-0.006698991 0.0028 -0.007 -0.279 0.055
-0.001179265 0.0029 -0.007 -0.279 0.055
0.002566188 0.0004 -0.007 -0.279 0.055
0.044671657 -0.0002 -0.007 -0.279 0.055
0.066033465 -0.0823 -0.007 -0.279 0.055
0.000558789 0.0012 -0.007 -0.279 0.055
0.071488952 0.0021 -0.007 -0.279 0.055
0.001952564 0.0008 -0.007 -0.279 0.055
0.036453558 0.0123 -0.007 -0.279 0.055
 -0.012815267 0.0158 -0.007 -0.279 0.055
0.013151773 -0.0003 -0.007 -0.279 0.055
0.011135095 -0.0064 -0.007 -0.279 0.055

Langkah 4

Dari hasil
NDA(v+w+x)=NDA Hasil Akhir Manajemen
Laba (TACit/Ait) - NDA
NDA DA (X1) (X2) (X3)
0.000920312 -0.0036 -0.007 -0.279 0.055
-0.012967353 -0.0003 -0.007 -0.279 0.055
0.018140523 -0.0020 -0.007 -0.279 0.055
-0.000468717 -0.0076 -0.007 -0.279 0.055
0.006036956 0.0001 -0.007 -0.279 0.055
-0.002199754 -0.0070 -0.007 -0.279 0.055
0.009001581 -0.0002 -0.007 -0.279 0.055
0.002945141 -0.0001 -0.007 -0.279 0.055
-0.009095163 -0.0032 -0.007 -0.279 0.055
0.132669596 0.0002 -0.007 -0.279 0.055
0.002116778 -0.0028 -0.007 -0.279 0.055
0.011486589 -0.0003 -0.007 -0.279 0.055
0.003303831 0.0005 -0.007 -0.279 0.055
0.000426686 -0.0004 -0.007 -0.279 0.055
0.001923832 0.0086 -0.007 -0.279 0.055
-0.018238755 0.0214 -0.007 -0.279 0.055
0.006150925 -0.0027 -0.007 -0.279 0.055
-0.036395085 0.0274 -0.007 -0.279 0.055
0.027081096 -0.0002 -0.007 -0.279 0.055
-0.001750053 -0.0004 -0.007 -0.279 0.055
 0.005449558 -0.0088 -0.007 -0.279 0.055
0.005089337 0.0000 -0.007 -0.279 0.055
0.013922140 -0.0007 -0.007 -0.279 0.055
0.036495672 -0.0463 -0.007 -0.279 0.055
-0.003801048 -0.0036 -0.007 -0.279 0.055
0.016820447 -0.0213 -0.007 -0.279 0.055
-0.003276792 0.0052 -0.007 -0.279 0.055
0.008961059 0.0078 -0.007 -0.279 0.055
0.004628824 -0.0001 -0.007 -0.279 0.055
0.007623551 0.0002 -0.007 -0.279 0.055
-0.000711125 -0.0014 -0.007 -0.279 0.055

Dari hasil
NDA(v+w+x)=NDA Hasil Akhir Manajemen
Laba (TACit/Ait) - NDA
NDA DA (X1) (X2) (X3)
0.029158376 -0.0012 -0.007 -0.279 0.055
0.002776068 0.0000 -0.007 -0.279 0.055
-0.000907677 -0.0007 -0.007 -0.279 0.055
-0.008001404 0.0119 -0.007 -0.279 0.055
0.001432565 -0.0001 -0.007 -0.279 0.055
0.004853673 0.0017 -0.007 -0.279 0.055
-0.003155867 -0.0022 -0.007 -0.279 0.055
0.000276408 -0.0067 -0.007 -0.279 0.055
0.023911678 0.0021 -0.007 -0.279 0.055
-0.002796743 0.0000 -0.007 -0.279 0.055
-0.007703907 0.0074 -0.007 -0.279 0.055
-0.003761354 -0.0001 -0.007 -0.279 0.055
-0.000284013 0.0001 -0.007 -0.279 0.055
0.003406402 -0.0004 -0.007 -0.279 0.055
0.026525615 -0.0085 -0.007 -0.279 0.055
-0.014506529 -0.0011 -0.007 -0.279 0.055
-0.003606514 -0.0007 -0.007 -0.279 0.055
0.039985038 -0.0143 -0.007 -0.279 0.055
0.047532064 -0.0030 -0.007 -0.279 0.055
-0.002357790 -0.0022 -0.007 -0.279 0.055
-0.005382050 0.0029 -0.007 -0.279 0.055
0.002652214 -0.0001 -0.007 -0.279 0.055
0.005378113 0.0004 -0.007 -0.279 0.055
0.052618497 -0.0397 -0.007 -0.279 0.055
-0.012626966 0.0004 -0.007 -0.279 0.055
-0.036888073 -0.0036 -0.007 -0.279 0.055
-0.000276086 0.0000 -0.007 -0.279 0.055
0.007964169 -0.0034 -0.007 -0.279 0.055
0.002213173 0.0001 -0.007 -0.279 0.055
-0.001525623 0.0005 -0.007 -0.279 0.055
-0.002386672 0.0031 -0.007 -0.279 0.055
 Dimasukin ke SPSS Untuk mencari nilai Beta

No Tahun Kode Emiten (Y) TACCit/At-1 (X1) 1/At-1 (X2) hasil D_REV/A(t-1) (X3) PPEit/At-1

1 2016 APLN 0.059588748144637 0.000000000000041 0.001440200903218 0.164858731939420

2017 APLN 0.101944999046047 0.000000000000039 0.040295829088012 0.156332618890558
2018 APLN 0.034735330573649 0.000000000000035 -0.069736126524245 0.154003907863516
2 2016 ASRI -0.051939471597378 0.000000000000053 -0.003635062004278 0.061390273810819
2017 ASRI -0.021834874248240 0.000000000000050 0.059517018735607 0.060703256770881
2018 ASRI -0.019253650161805 0.000000000000048 0.002805376993520 0.064128507936656
3 2016 BCIP -0.058619726488783 0.000000000000001 0.084881828353081 0.053457200495895
2017 BCIP 0.077903384435312 0.000000000000001 -0.049151321076320 0.043709042923056
2018 BCIP 0.048269469813675 0.000000000000001 0.013777913964162 0.039951303004130
4 2016 BEST 0.009659356739817 0.000000000000216 0.029673447991517 0.037231881309842
2017 BEST -0.042033448766540 0.000000000000192 0.034904054595542 0.031239756256134
2018 BEST -0.050601085206888 0.000000000000175 -0.007570419023092 0.031629586243568
5 2016 BIPP 0.002328411108739 0.000000000000755 0.001690700897537 0.123965522261692
2017 BIPP -0.022473856911134 0.000000000000607 -0.003095824197509 0.095303293651445
2018 BIPP -0.103921898765922 0.000000000000572 0.012485191874519 0.086764320249570
6 2016 BKSL 0.091765168781457 0.000000000000090 0.058027978405321 0.016313716185897
2017 BKSL 0.080956026486520 0.000000000000088 0.036701416058890 0.018759836677359
2018 BKSL 0.079070150432500 0.000000000000067 -0.020476635496207 0.014411816641657
7 2016 CTRA 0.043020036240916 0.000000000000038 -0.029512903105171 0.115536752403526
2017 CTRA 0.018794107783195 0.000000000000034 -0.010199348175666 0.107919166903146
2018 CTRA 0.008173205947374 0.000000000000032 0.038718276948239 0.098212767025767
8 2016 DILD 0.118929470694715 0.000000000000097 0.007343986759618 0.023669868517731
2017 DILD 0.068173226877309 0.000000000000084 -0.006219486818589 0.019306455988321
2018 DILD 0.016989299118310 0.000000000000076 0.026706171054186 0.018086393120579
9 2016 EMDE 0.135341355565470 0.000000000000836 0.004290186860354 0.024164667045889
2017 EMDE 0.217736500277654 0.000000000000733 0.048575799702768 0.023829238125883
2018 EMDE 0.115162430505106 0.000000000000535 -0.090461882435968 0.013622224182809
10 2016 FMII 0.308146109401737 0.000000000001712 0.279473728105281 0.000600876753144
2017 FMII -0.004473095966936 0.000000000001296 -0.475423932109280 0.000537831495880
2018 FMII -0.032579544277123 0.000000000001248 0.009945572885277 0.000295724047181
11 2016 GAMA 0.022864801879780 0.000000000000748 -0.049479673090866 0.037459726024980
2017 GAMA 0.059949993641300 0.000000000000744 0.009595011019604 0.036401911411259
2018 GAMA -0.030065530614905 0.000000000000713 0.007814498538538 0.034236305229088
12 2016 GMTD 0.095304302797590 0.000000000000785 -0.033574013412496 0.002345208682030
2017 GMTD 0.053981798757079 0.000000000000814 -0.039679110062635 0.001706519693327
2018 GMTD 0.043123256204147 0.000000000000805 0.014112699835050 0.001665394920622
13 2016 GWSA 0.046747679868412 0.000000000000147 0.008478747901163 0.029754196299304
2017 GWSA 0.048140816668892 0.000000000000144 -0.008107375492342 0.027469888563936
2018 GWSA 0.049464326057430 0.000000000000139 0.006864073441120 0.030933778174846
14 2016 JRPT 0.071634643114947 0.000000000000132 0.030458271492987 0.011319947707462
2017 JRPT 0.062416275201391 0.000000000000118 0.002854596715539 0.014166471025706
2018 JRPT 0.002935223411972 0.000000000000106 -0.007884948061716 0.014107298893194
15 2016 KIJA -0.012025580189218 0.000000000000103 -0.021446645607807 0.236852930700737
2017 KIJA -0.044703039165221 0.000000000000093 0.005938755614741 0.220785161111088
2018 KIJA -0.005837767414700 0.000000000000089 -0.025109240886126 0.199477666785210
16 2016 LPCK 0.050600806279702 0.000000000000183 -0.105108726183579 0.016000526230395
2017 LPCK 0.672097854064802 0.000000000000177 -0.007733759776535 0.017640244302604
2018 LPCK 0.217804052228158 0.000000000000081 0.057229763196296 0.007603350625255
17 2016 LPKR 0.039587303641402 0.000000000000024 0.034226295836203 0.070226221114277
2017 LPKR 0.117626683792184 0.000000000000022 0.004330264290277 0.084520761185012
2018 LPKR 0.064850321943258 0.000000000000018 0.034138502077323 0.095080320768738
18 2016 MDLN -0.014247588085002 0.000000000000078 -0.029936318875461 0.091420661703748
2017 MDLN -0.004850061456481 0.000000000000069 0.050253554867938 0.090967493107890
2018 MDLN 0.048376788551990 0.000000000000068 -0.073405855657033 0.093654401642777
19 2016 MKPI 0.065101049890961 0.000000000000175 0.082380375216644 0.471047377974806
2017 MKPI 0.105768241729513 0.000000000000151 -0.003513043930234 0.469733574170853
2018 MKPI 0.035829008294274 0.000000000000146 -0.047526916346507 0.566628393362221
20 2016 MMLP 0.488073121844487 0.000000000001531 0.018105435677735 0.020422899115988
2017 MMLP 0.077871112679241 0.000000000000252 0.008440846725461 0.003108280545147
2018 MMLP 0.027046816313296 0.000000000000186 0.016861570740520 0.002221826162929
21 2016 MTLA 0.002568130652673 0.000000000000276 0.014956742942469 0.107125305001454
2017 MTLA 0.086064703783325 0.000000000000254 0.030571433714538 0.094826373845533
2018 MTLA -0.003945297498195 0.000000000000205 0.023650059570726 0.075135869075468
22 2016 OMRE 0.126558903115835 0.000000000000269 -0.005377635923252 0.026158136866654
2017 OMRE -0.011174254572162 0.000000000000234 -0.014004331530908 0.022122828576186
2018 OMRE 0.046584540796065 0.000000000000236 -0.006128166778353 0.015979089151642
23 2016 PLIN 33.303763468388800 0.000000000000214 -0.125358289581313 0.171492666930500
2017 PLIN -0.036219837224439 0.000000000000218 -0.013443758292050 0.171462525595683
2018 PLIN -0.076197245687972 0.000000000000216 0.012746156934915 0.168527144181366
24 2016 PPRO 0.103612374858728 0.000000000000188 0.119403433963491 0.309647352665060
2017 PPRO 0.044305211152051 0.000000000000113 0.078332110776488 0.219226309886425
2018 PPRO 0.033349118217860 0.000000000000080 -0.012158230363149 0.172749228044663
25 2016 PWON 0.024259676163076 0.000000000053253 0.011505520659996 0.090512358676269
2017 PWON -0.011299739593049 0.000000000048370 0.042392703922991 0.081354676104513
2018 PWON 0.019782488843034 0.000000000042811 0.058356405578683 0.074182903256261
26 2016 RBMS -0.054570366043029 0.000000000005228 0.005096982011633 1.359265324272670
2017 RBMS -0.002046128346713 0.000000000002530 0.139720740007655 0.626634447009430
2018 RBMS -0.102240145939520 0.000000000002315 0.254293736877292 0.554410721875328
27 2016 RDTX 0.007593138158618 0.000000000000534 -0.008215946186776 0.007738471497158
2017 RDTX -0.003611818922491 0.000000000000476 -0.005277530257742 0.007490052662916
2018 RDTX 0.004884764438328 0.000000000000439 0.002231749468475 0.006906725748016
28 2016 RODA 18.953033799812500 0.000000000000309 -0.173754039974539 0.003448517492698
2017 RODA 0.033623717184857 0.000000000000292 -0.059214231696751 0.003202700465265
2018 RODA 0.036537366647113 0.000000000000282 -0.015933965293063 0.002362447116954
29 2016 SCBD -0.017545964864993 0.000000000000180 0.005166821765315 0.079882903408114
2017 SCBD -0.028578344171080 0.000000000000175 -0.000816116548900 0.078592759884525
2018 SCBD -0.025777962201743 0.000000000000173 0.007541984838114 0.079203167922438
30 2016 SMDM 0.021324777396407 0.000000000000317 -0.026321599645396 0.100381336408936
2017 SMDM 0.001256898071743 0.000000000000323 -0.008468150571350 0.098715007374375
2018 SMDM 0.027728369350972 0.000000000000318 0.022542779341816 0.095886256614326
31 2016 SMRA 0.030404814013745 0.000000000000053 -0.012027325171991 0.024061041021319
2017 SMRA 0.043381759332867 0.000000000000048 0.011667427795533 0.020258151433930
2018 SMRA 0.037375045577690 0.000000000000046 0.000951326177838 0.017390652248736

2016 2017 2018

hasil REVit/A(t-1) hasil REVit/A(t-1) hasil REVit/A(t-1)
0.244590957389045 0.273920712960322 0.174897712345148
0.145147388074392 0.194049427287860 0.191778058762969
0.338745564835980 0.239549530590990 0.237902873518240
0.178007328320286 0.193280422528616 0.168351339955604
0.085988768453842 0.066007150532443 0.074694199571888
0.108252841339741 0.142918620036183 0.087921609067850
0.256650572202344 0.221613291024946 0.241921578464099
0.221260986491129 0.186048087799795 0.194896550378592
0.276282279667649 0.290901137068500 0.121825323851895
0.688481278196287 0.045701957780038 0.053940729964153
0.040161176762750 0.049508160097649 0.055286362677809
0.216855918839240 0.185083759460336 0.197179535898583
0.020783814418183 0.012204858253555 0.018666239346004
0.314197781394227 0.283488745647364 0.246028582373222
0.300904104845625 0.279007949322518 0.240705962395350
0.282082649875099 0.265547031895298 0.178505451548109
0.249830460112357 0.230729368941539 0.219477885939640
0.191949093687083 0.219799192838243 0.145496640763675
0.449231780492980 0.384380657223387 0.324702843585854
0.268362873533554 0.052649101039860 0.055789062438447
0.315783893875043 0.321318713804778 0.282911298138756
0.065140705971147 0.042792419566140 0.036886626352654
0.226710787075535 0.217444821291344 0.227713071017698
 0.378956814210562 0.306094001992980 0.203518175816389
0.257805583146429 0.276555016149547 0.303127443253763
0.093817913731176 0.185116661578661 0.423662837668123
0.217328243965591 0.188309818170854 0.175784706177617
0.152930169182313 0.084951521405422 0.066149012569253
0.187365866310787 0.181701664607997 0.187076337998092
0.156826721920465 0.151171847885364 0.171660407669307
0.287763807791425 0.271055510053283 0.261341244639733

Coefficientsa
Unstandardized Coefficients Standardized Coefficients
Model B Std. Error Beta t
1 (Constant) 583067733108187.000 886874670277556.000 0.657
X1 -14172543460.865 49359038861.616 -0.031 -0.287
X2 0.246 3.951 0.007 0.062
X3 -0.002 2.353 0.000 -0.001
a. Dependent Variable: Y
 2016 2017 2018

TACCit/A(t-1) TACCit/A(t-1) TACCit/A(t-1)

APLN 0.059588748144637 0.101944999046047 0.034735330573649

ASRI -0.051939471597378 -0.021834874248240 -0.019253650161805
BCIP -0.058619726488783 0.077903384435312 0.048269469813675
BEST 0.009659356739817 -0.042033448766540 -0.050601085206888
BIPP 0.002328411108739 -0.022473856911134 -0.103921898765922
BKSL 0.091765168781457 0.080956026486520 0.079070150432500
CTRA 0.043020036240916 0.018794107783195 0.008173205947374
DILD 0.118929470694715 0.068173226877309 0.016989299118310
EMDE 0.135341355565470 0.217736500277654 0.115162430505106
FMII 0.308146109401737 -0.004473095966936 -0.032579544277123
GAMA 0.022864801879780 0.059949993641300 -0.030065530614905
GMTD 0.095304302797590 0.053981798757079 0.043123256204147
GWSA 0.046747679868412 0.048140816668892 0.049464326057430
JRPT 0.071634643114947 0.062416275201391 0.002935223411972
KIJA -0.012025580189218 -0.044703039165221 -0.005837767414700
LPCK 0.050600806279702 0.672097854064802 0.217804052228158
LPKR 0.039587303641402 0.117626683792184 0.064850321943258
MDLN -0.014247588085002 -0.004850061456481 0.048376788551990
MKPI 0.065101049890961 0.105768241729513 0.035829008294274
MMLP 0.488073121844487 0.077871112679241 0.027046816313296
MTLA 0.002568130652673 0.086064703783325 -0.003945297498195
OMRE 0.126558903115835 -0.011174254572162 0.046584540796065
PLIN 0.033303763468389 -0.036219837224439 -0.076197245687972
PPRO 0.103612374858728 0.044305211152051 0.033349118217860
PWON 0.024259676163076 -0.011299739593049 0.019782488843034
RBMS -0.054570366043029 -0.002046128346713 -0.102240145939520
RDTX 0.007593138158618 -0.003611818922491 0.004884764438328
RODA 0.052524023822824 0.033623717184857 0.036537366647113
SCBD -0.017545964864993 -0.028578344171080 -0.025777962201743
SMDM 0.021324777396407 0.001256898071743 0.027728369350972
SMRA 0.030404814013745 0.043381759332867 0.037375045577690

2016 2017 2018

1/A(t-1) 1/A(t-1) 1/A(t-1)
APLN 0.000000000000041 0.000000000000039 0.000000000000035
ASRI 0.000000000000053 0.000000000000050 0.000000000000048
BCIP 0.000000000000001 0.000000000000001 0.000000000000001
BEST 0.000000000000216 0.000000000000192 0.000000000000175
BIPP 0.000000000000755 0.000000000000607 0.000000000000572
BKSL 0.000000000000090 0.000000000000088 0.000000000000067
CTRA 0.000000000000038 0.000000000000034 0.000000000000032
DILD 0.000000000000097 0.000000000000084 0.000000000000076
EMDE 0.000000000000836 0.000000000000733 0.000000000000535
FMII 0.000000000001712 0.000000000001296 0.000000000001248
GAMA 0.000000000000748 0.000000000000744 0.000000000000713
GMTD 0.000000000000785 0.000000000000814 0.000000000000805
GWSA 0.000000000000147 0.000000000000144 0.000000000000139
JRPT 0.000000000000132 0.000000000000118 0.000000000000106
KIJA 0.000000000000103 0.000000000000093 0.000000000000089
LPCK 0.000000000000183 0.000000000000177 0.000000000000081
LPKR 0.000000000000024 0.000000000000022 0.000000000000018
MDLN 0.000000000000078 0.000000000000069 0.000000000000068
MKPI 0.000000000000175 0.000000000000151 0.000000000000146
MMLP 0.000000000001531 0.000000000000252 0.000000000000186
MTLA 0.000000000000276 0.000000000000254 0.000000000000205
OMRE 0.000000000000269 0.000000000000234 0.000000000000236
 PLIN 0.000000000000214 0.000000000000218 0.000000000000216
PPRO 0.000000000000188 0.000000000000113 0.000000000000080
PWON 0.000000000053253 0.000000000048370 0.000000000042811
RBMS 0.000000000005228 0.000000000002530 0.000000000002315
RDTX 0.000000000000534 0.000000000000476 0.000000000000439
RODA 0.000000000000309 0.000000000000292 0.000000000000282
SCBD 0.000000000000180 0.000000000000175 0.000000000000173
SMDM 0.000000000000317 0.000000000000323 0.000000000000318
SMRA 0.000000000000053 0.000000000000048 0.000000000000046

2016 2017 2018

hasil D_REV/A(t-1) hasil D_REV/A(t-1) hasil D_REV/A(t-1)
APLN 0.001440200903218 0.040295829088012 -0.069736126524245
ASRI -0.003635062004278 0.059517018735607 0.002805376993520
BCIP 0.084881828353081 -0.049151321076320 0.013777913964162
BEST 0.029673447991517 0.034904054595542 -0.007570419023092
BIPP 0.001690700897537 -0.003095824197509 0.012485191874519
BKSL 0.058027978405321 0.036701416058890 -0.020476635496207
CTRA -0.029512903105171 -0.010199348175666 0.038718276948239
DILD 0.007343986759618 -0.006219486818589 0.026706171054186
EMDE 0.004290186860354 0.048575799702768 -0.090461882435968
FMII 0.279473728105281 -0.475423932109280 0.009945572885277
GAMA -0.049479673090866 0.009595011019604 0.007814498538538
GMTD -0.033574013412496 -0.039679110062635 0.014112699835050
GWSA 0.008478747901163 -0.008107375492342 0.006864073441120
JRPT 0.030458271492987 0.002854596715539 -0.007884948061716
KIJA -0.021446645607807 0.005938755614741 -0.025109240886126
LPCK -0.105108726183579 -0.007733759776535 0.057229763196296
LPKR 0.034226295836203 0.004330264290277 0.034138502077323
MDLN -0.029936318875461 0.050253554867938 -0.073405855657033
 MKPI 0.082380375216644 -0.003513043930234 -0.047526916346507
MMLP 0.018105435677735 0.008440846725461 0.016861570740520
MTLA 0.014956742942469 0.030571433714538 0.023650059570726
OMRE -0.005377635923252 -0.014004331530908 -0.006128166778353
PLIN -0.125358289581313 -0.013443758292050 0.012746156934915
PPRO 0.119403433963491 0.078332110776488 -0.012158230363149
PWON 0.011505520659996 0.042392703922991 0.058356405578683
RBMS 0.005096982011633 0.139720740007655 0.254293736877292
RDTX -0.008215946186776 -0.005277530257742 0.002231749468475
RODA -0.173754039974539 -0.059214231696751 -0.015933965293063
SCBD 0.005166821765315 -0.000816116548900 0.007541984838114
SMDM -0.026321599645396 -0.008468150571350 0.022542779341816
SMRA -0.012027325171991 0.011667427795533 0.000951326177838

2016 2017 2018

PPEit/A(t-1) hasil PPEit/A(t-1) hasil PPEit/A(t-1)
APLN 0.164858731939420 0.156332618890558 0.154003907863516
ASRI 0.061390273810819 0.060703256770881 0.064128507936656
BCIP 0.053457200495895 0.043709042923056 0.039951303004130
BEST 0.037231881309842 0.031239756256134 0.031629586243568
BIPP 0.123965522261692 0.095303293651445 0.086764320249570
BKSL 0.016313716185897 0.018759836677359 0.014411816641657
CTRA 0.115536752403526 0.107919166903146 0.098212767025767
DILD 0.023669868517731 0.019306455988321 0.018086393120579
EMDE 0.024164667045889 0.023829238125883 0.013622224182809
FMII 0.000600876753144 0.000537831495880 0.000295724047181
GAMA 0.037459726024980 0.036401911411259 0.034236305229088
GMTD 0.002345208682030 0.001706519693327 0.001665394920622
GWSA 0.029754196299304 0.027469888563936 0.030933778174846
JRPT 0.011319947707462 0.014166471025706 0.014107298893194
KIJA 0.236852930700737 0.220785161111088 0.199477666785210
LPCK 0.016000526230395 0.017640244302604 0.007603350625255
LPKR 0.070226221114277 0.084520761185012 0.095080320768738
MDLN 0.091420661703748 0.090967493107890 0.093654401642777
MKPI 0.471047377974806 0.469733574170853 0.566628393362221
MMLP 0.020422899115988 0.003108280545147 0.002221826162929
MTLA 0.107125305001454 0.094826373845533 0.075135869075468
OMRE 0.026158136866654 0.022122828576186 0.015979089151642
PLIN 0.171492666930500 0.171462525595683 0.168527144181366
PPRO 0.309647352665060 0.219226309886425 0.172749228044663
PWON 0.090512358676269 0.081354676104513 0.074182903256261
RBMS 1.359265324272670 0.626634447009430 0.554410721875328
RDTX 0.007738471497158 0.007490052662916 0.006906725748016
RODA 0.003448517492698 0.003202700465265 0.002362447116954
SCBD 0.079882903408114 0.078592759884525 0.079203167922438
SMDM 0.100381336408936 0.098715007374375 0.095886256614326
SMRA 0.024061041021319 0.020258151433930 0.017390652248736

Sig.
0.513
0.775
0.950
0.999
2016 APLN -0.0005 ML 2016 2017 2018
2017 APLN -0.0036 APLN -0.0005 -0.0036 -0.0012
2018 APLN -0.0012 ASRI -0.0009 -0.0003 0.0000
2016 ASRI -0.0009 BCIP 0.0010 -0.0020 -0.0007
2017 ASRI -0.0003 BEST -0.0031 -0.0076 0.0119
2018 ASRI 0.0000 BIPP -0.0004 0.0001 -0.0001
2016 BCIP 0.0010 BKSL -0.0101 -0.0070 0.0017
2017 BCIP -0.0020 CTRA -0.0007 -0.0002 -0.0022
2018 BCIP -0.0007 DILD 0.0019 -0.0001 -0.0067
2016 BEST -0.0031 EMDE -0.0099 -0.0032 0.0021
2017 BEST -0.0076 FMII 0.0035 0.0002 0.0000
2018 BEST 0.0119 GAMA 0.0001 -0.0028 0.0074
2016 BIPP -0.0004 GMTD 0.0002 -0.0003 -0.0001
2017 BIPP 0.0001 GWSA -0.0001 0.0005 0.0001
2018 BIPP -0.0001 JRPT -0.0001 -0.0004 -0.0004
2016 BKSL -0.0101 KIJA -0.0094 0.0086 -0.0085
2017 BKSL -0.0070 LPCK -0.0240 0.0214 -0.0011
2018 BKSL 0.0017 LPKR -0.0026 -0.0027 -0.0007
2016 CTRA -0.0007 MDLN -0.0148 0.0274 -0.0143
2017 CTRA -0.0002 MKPI -0.0014 -0.0002 -0.0030
2018 CTRA -0.0022 MMLP 0.0028 -0.0004 -0.0022
2016 DILD 0.0019 MTLA 0.0029 -0.0088 0.0029
2017 DILD -0.0001 OMRE 0.0004 0.0000 -0.0001
2018 DILD -0.0067 PLIN -0.0002 -0.0007 0.0004
2016 EMDE -0.0099 PPRO -0.0823 -0.0463 -0.0397
2017 EMDE -0.0032 PWON 0.0012 -0.0036 0.0004
2018 EMDE 0.0021 RBMS 0.0021 -0.0213 -0.0036
2016 FMII 0.0035 RDTX 0.0008 0.0052 0.0000
2017 FMII 0.0002 RODA 0.0123 0.0078 -0.0034
2018 FMII 0.0000 SCBD 0.0158 -0.0001 0.0001
2016 GAMA 0.0001 SMDM -0.0003 0.0002 0.0005
2017 GAMA -0.0028 SMRA -0.0064 -0.0014 0.0031
2018 GAMA 0.0074
2016 GMTD 0.0002
2017 GMTD -0.0003
2018 GMTD -0.0001
2016 GWSA -0.0001
2017 GWSA 0.0005
2018 GWSA 0.0001
2016 JRPT -0.0001
2017 JRPT -0.0004
2018 JRPT -0.0004
2016 KIJA -0.0094
2017 KIJA 0.0086
2018 KIJA -0.0085
2016 LPCK -0.0240
2017 LPCK 0.0214
2018 LPCK -0.0011
2016 LPKR -0.0026
2017 LPKR -0.0027
2018 LPKR -0.0007
2016 MDLN -0.0148
2017 MDLN 0.0274
2018 MDLN -0.0143
2016 MKPI -0.0014
2017 MKPI -0.0002
2018 MKPI -0.0030
2016 MMLP 0.0028
2017 MMLP -0.0004
2018 MMLP -0.0022
2016 MTLA 0.0029
2017 MTLA -0.0088
2018 MTLA 0.0029
2016 OMRE 0.0004
2017 OMRE 0.0000
2018 OMRE -0.0001
2016 PLIN -0.0002
2017 PLIN -0.0007
2018 PLIN 0.0004
2016 PPRO -0.0823
2017 PPRO -0.0463
2018 PPRO -0.0397
2016 PWON 0.0012
2017 PWON -0.0036
2018 PWON 0.0004
2016 RBMS 0.0021
2017 RBMS -0.0213
2018 RBMS -0.0036
2016 RDTX 0.0008
2017 RDTX 0.0052
2018 RDTX 0.0000
2016 RODA 0.0123
2017 RODA 0.0078
2018 RODA -0.0034
2016 SCBD 0.0158
2017 SCBD -0.0001
2018 SCBD 0.0001
2016 SMDM -0.0003
2017 SMDM 0.0002
2018 SMDM 0.0005
2016 SMRA -0.0064
2017 SMRA -0.0014
2018 SMRA 0.0031
Variabel Independen Variabel X1 Variabel X2
2016 APLN 0.0365 0.5000
2017 APLN 0.0654 0.5000
2018 APLN 0.0065 0.5000
2016 ASRI 0.0253 0.4000
2017 ASRI 0.0668 0.4000
2018 ASRI 0.0465 0.4000
2016 BCIP 0.0626 0.3333
2017 BCIP 0.0635 0.3333
2018 BCIP 0.0591 0.5000
2016 BEST 0.0646 0.4000
2017 BEST 0.0845 0.4000
2018 BEST 0.0672 0.4000
2016 BIPP 0.0165 0.3333
2017 BIPP -0.0177 0.3333
2018 BIPP -0.0384 0.3333
2016 BKSL 0.0495 0.2500
2017 BKSL 0.0313 0.2500
2018 BKSL 0.0227 0.2500
2016 CTRA 0.0403 0.3333
2017 CTRA 0.0321 0.3750
2018 CTRA 0.0380 0.3750
2016 DILD 0.0251 0.2500
2017 DILD 0.0207 0.2500
2018 DILD 0.0137 0.2500
2016 EMDE 0.0480 0.4000
2017 EMDE 0.0568 0.4000
2018 EMDE 0.0077 0.4000
2016 FMII 0.3589 0.3333
2017 FMII 0.0109 0.3333
2018 FMII 0.0063 0.3333
2016 GAMA 0.0009 0.5000
2017 GAMA 0.0003 0.5000
2018 GAMA 0.0011 0.5000
2016 GMTD 0.0707 0.3750
2017 GMTD 0.0549 0.5000
2018 GMTD 0.0490 0.3333
2016 GWSA 0.0302 0.3333
2017 GWSA 0.0262 0.3333
2018 GWSA 0.0281 0.3333
2016 JRPT 0.0001 0.3333
2017 JRPT 0.1179 0.3333
2018 JRPT 0.9958 0.3333
2016 KIJA 0.0397 0.2000
2017 KIJA 0.0133 0.2000
2018 KIJA 0.0057 0.5000
2016 LPCK 0.0955 0.4286
2017 LPCK 0.0298 0.5000
2018 LPCK 0.2585 0.6000
2016 LPKR 0.0269 0.6667
2017 LPKR 0.0151 0.6000
2018 LPKR 0.0347 0.7500
2016 MDLN 0.0345 0.4000
2017 MDLN 0.0421 0.4000
2018 MDLN 0.0017 0.4000
2016 MKPI 0.1814 0.3125
2017 MKPI 0.1748 0.3125
2018 MKPI 0.1453 0.2857
2016 MMLP 0.1007 0.5000
2017 MMLP 0.0546 0.4000
2018 MMLP 0.0462 0.4000
2016 MTLA 0.0805 0.3333
2017 MTLA 0.1131 0.4000
2018 MTLA 0.0977 0.4000
2016 OMRE 0.0747 0.2857
2017 OMRE -0.0156 0.5000
2018 OMRE 0.0315 0.3750
2016 PLIN 0.1582 0.2500
2017 PLIN 0.0617 0.2500
2018 PLIN 0.0425 0.2500
2016 PPRO 0.0414 0.5000
2017 PPRO 0.0366 0.5000
2018 PPRO 0.0302 0.5000
2016 PWON 0.0861 0.6667
2017 PWON 0.0867 0.3333
2018 PWON 0.1130 0.3333
2016 RBMS -0.0170 0.5000
2017 RBMS 0.0336 0.2500
2018 RBMS 0.0060 0.5000
2016 RDTX 0.1237 0.3333
2017 RDTX 0.1083 0.3333
2018 RDTX 0.1058 0.3333
2016 RODA 0.0178 0.2500
2017 RODA 0.0115 0.3333
2018 RODA 0.0000 0.3333
2016 SCBD 0.0588 0.4000
2017 SCBD 0.0391 0.4000
2018 SCBD 0.0333 0.4000
2016 SMDM 0.0066 0.3333
2017 SMDM 0.0063 0.3333
2018 SMDM 0.0270 0.3333
2016 SMRA 0.0291 0.5000
2017 SMRA 0.0246 0.5000
2018 SMRA 0.0296 0.5000
 Manajemen Laba (2016-2018)
Kode Manajemen Laba
No Average
Perusahaan 2016 2017 2018
1 APLN
2 ASRI
3 BCIP
4 BEST
5 BIPP
6 BKSL
7 CTRA
8 DILD
9 EMDE
10 FMII
11 GAMA
12 GMTD
13 GWSA
14 JRPT
15 KIJA
16 LPCK
17 LPKR
18 MDLN
19 MKPI
20 MMLP
21 MTLA
22 OMRE
23 PLIN
24 PPRO
25 PWON
26 RBMS
27 RDTX
28 RODA
29 SCBD
30 SMDM
31 SMRA
Maksimum
Minimum
Average
Max (2016-2018)
Min (2016-2018)
Average (2016-2018)
 KODE MANAJEMEN LABA 2016
NO
PERUSAHAAN
RECEIVABLE(Piutang usaha) PPE(Asset tetap) TOTAL ASET(Sekarang)
1 APLN Rp 988,678,996,000 Rp 4,048,794,446,000 Rp 25,711,953,382,000
2 ASRI Rp 178,047,235,000 Rp 1,148,604,050,000 Rp 20,186,130,682,000
3 BCIP Rp 10,726,892,474,000 Rp 35,952,862,569,000 Rp 789,137,743,984,000
4 BEST Rp 149,713,008,069 Rp 172,432,586,749 Rp 5,205,373,116,830
5 BIPP Rp 6,482,345,802 Rp 164,179,469,838 Rp 1,648,021,678,720
6 BKSL Rp 802,090,724,447 Rp 181,830,997,189 Rp 11,359,506,311,011
7 CTRA Rp 937,575,000,000 Rp 3,033,847,000,000 Rp 29,072,250,000,000
8 DILD Rp 165,874,786,460 Rp 243,529,148,295 Rp 11,840,059,936,442
9 EMDE Rp 150,518,526,313 Rp 28,901,931,808 Rp 1,363,641,661,657
10 FMII Rp 808,718,386 Rp 350,912,346 Rp 771,547,611,433
11 GAMA Rp 29,952,246,026 Rp 50,067,273,320 Rp 1,344,868,368,117
12 GMTD Rp 263,003,518 Rp 2,987,773,004 Rp 1,229,172,450,340
13 GWSA Rp 24,829,518,544 Rp 202,485,570,411 Rp 6,963,273,062,204
14 JRPT Rp 66,971,438,000 Rp 85,783,712,000 Rp 848,443,665,200
15 KIJA Rp 704,332,625,573 Rp 2,307,112,077,449 Rp 10,733,598,205,115
16 LPCK Rp 680,390,947,973 Rp 87,630,994,036 Rp 5,653,153,000,000
17 LPKR Rp 1,822,596,000,000 Rp 2,902,208,000,000 Rp 45,603,683,000,000
18 MDLN Rp 2,187,916,256,599 Rp 1,174,120,190,110 Rp 14,540,108,285,179
19 MKPI Rp 102,970,682,663 Rp 2,689,384,414,885 Rp 6,612,200,867,199
20 MMLP Rp 2,307,177,000 Rp 13,342,149,000 Rp 3,965,769,441,000
21 MTLA Rp 187,118,481,000 Rp 387,873,153,000 Rp 3,932,529,273,000
22 OMRE Rp 5,628,592,689 Rp 97,273,643,692 Rp 4,264,983,383,118
23 PLIN Rp 133,491,196,000 Rp 801,057,679,000 Rp 4,586,569,370,000
24 PPRO Rp 2,765,315,999,570 Rp 1,647,000,871,206 Rp 8,849,833,866,255
25 PWON Rp 185,527,013 Rp 1,699,652,156 Rp 20,674,141,654
26 RBMS Rp 3,982,398,622 Rp 259,994,285,002 Rp 395,301,532,428
27 RDTX Rp 48,661,106,534 Rp 14,487,646,038 Rp 2,101,753,788,854
28 RODA Rp 122,179,352,242 Rp 11,146,445,301 Rp 3,428,743,677,749
29 SCBD Rp 22,609,687,000 Rp 444,662,193,000 Rp 5,714,281,871,000
30 SMDM Rp 21,004,896,152 Rp 316,661,074,770 Rp 3,098,989,165,921
31 SMRA Rp 578,602,752,000 Rp 451,343,312,000 Rp 20,810,319,657,000

KODE MANAJEMEN LABA 2017

NO
PERUSAHAAN
RECEIVABLE(Piutang usaha) PPE(Asset tetap) TOTAL ASET(Sekarang)
1 APLN Rp 1,315,395,092,000 Rp 4,019,617,009,000 Rp 28,790,116,014,000
2 ASRI Rp 200,701,605,000 Rp 1,225,363,874,000 Rp 20,728,430,487,000
3 BCIP Rp 16,353,105,127,000 Rp 34,492,455,524,000 Rp 843,447,229,256,000
4 BEST Rp 290,547,410,798 Rp 162,614,587,392 Rp 5,719,000,999,540
5 BIPP Rp 5,956,248,208 Rp 157,061,893,991 Rp 1,748,640,897,106
6 BKSL Rp 1,087,484,684,399 Rp 213,102,483,130 Rp 14,977,041,120,833
7 CTRA Rp 957,748,000,000 Rp 3,137,453,000,000 Rp 31,706,163,000,000
8 DILD Rp 171,863,000,569 Rp 228,589,596,062 Rp 13,097,184,984,411
9 EMDE Rp 165,957,342,084 Rp 32,494,541,874 Rp 1,868,623,723,806
10 FMII Rp 209,842,750 Rp 414,962,606 Rp 801,479,951,527
11 GAMA Rp 43,372,561,656 Rp 48,955,779,196 Rp 1,402,556,223,275
12 GMTD Rp 1,600,560,456 Rp 2,097,606,993 Rp 1,242,714,753,944
13 GWSA Rp 12,914,015,914 Rp 191,280,335,059 Rp 7,200,861,383,403
14 JRPT Rp 80,402,263,000 Rp 120,194,526,000 Rp 947,268,268,800
15 KIJA Rp 373,830,607,590 Rp 2,369,819,209,018 Rp 11,266,320,312,348
16 LPCK Rp 248,008,000,000 Rp 99,723,000,000 Rp 12,378,227,000,000
17 LPKR Rp 2,262,430,000,000 Rp 3,854,458,000,000 Rp 56,772,116,000,000
18 MDLN Rp 763,638,950,383 Rp 1,322,677,200,220 Rp 14,599,669,337,351
19 MKPI Rp 106,960,495,562 Rp 3,105,972,746,485 Rp 6,828,046,514,843
20 MMLP Rp 8,510,903,000 Rp 12,326,724,000 Rp 5,363,669,399,000
21 MTLA Rp 310,364,953,000 Rp 372,907,491,000 Rp 4,873,830,176,000
22 OMRE Rp 4,935,524,756 Rp 94,353,496,265 Rp 4,242,934,699,631
23 PLIN Rp 144,980,659,000 Rp 786,424,768,000 Rp 4,639,438,405,000
24 PPRO Rp 4,231,062,515,090 Rp 1,940,116,421,607 Rp 12,559,932,322,129
25 PWON Rp 448,497,029 Rp 1,681,938,098 Rp 23,358,717,736
26 RBMS Rp 34,074,792,102 Rp 247,709,557,175 Rp 432,055,786,199
27 RDTX Rp 9,814,323,378 Rp 15,742,246,563 Rp 2,280,461,717,989
28 RODA Rp 26,928,731,390 Rp 10,981,238,972 Rp 3,548,567,553,465
29 SCBD Rp 23,881,489,000 Rp 449,101,183,000 Rp 5,783,263,814,000
30 SMDM Rp 18,872,989,567 Rp 305,916,738,367 Rp 3,141,680,323,403
31 SMRA Rp 685,169,106,000 Rp 421,578,607,000 Rp 21,662,711,991,000

KODE MANAJEMEN LABA 2018

NO
PERUSAHAAN
RECEIVABLE(Piutang usaha) PPE(Asset tetap) TOTAL ASET(Sekarang)
1 APLN Rp 1,435,849,108,000 Rp 4,433,790,374,000 Rp 29,583,829,904,000
2 ASRI Rp 202,180,292,000 Rp 1,329,283,319,000 Rp 20,890,925,564,000
3 BCIP Rp 18,577,895,216,000 Rp 33,696,815,824,000 Rp 849,799,701,092,000
4 BEST Rp 47,767,903,822 Rp 180,889,635,342 Rp 6,290,126,551,391
5 BIPP Rp 6,781,479,344 Rp 151,719,638,798 Rp 2,063,247,282,902
6 BKSL Rp 998,298,378,749 Rp 215,846,370,468 Rp 16,252,732,184,207
7 CTRA Rp 1,212,155,000,000 Rp 3,113,950,000,000 Rp 34,289,017,000,000
8 DILD Rp 487,799,264,845 Rp 236,880,836,401 Rp 14,215,535,191,206
9 EMDE Rp 151,782,586,850 Rp 25,454,811,279 Rp 2,096,614,260,152
10 FMII Rp 112,942,750 Rp 237,016,895 Rp 940,955,391,343
11 GAMA Rp 6,181,230,668 Rp 48,018,342,961 Rp 1,372,352,219,092
12 GMTD Rp 2,002,983,833 Rp 2,069,610,839 Rp 1,252,862,156,022
13 GWSA Rp 11,020,198,913 Rp 222,749,848,702 Rp 7,491,033,825,272
14 JRPT Rp 94,781,427,000 Rp 133,633,966,000 Rp 1,054,124,826,700
15 KIJA Rp 716,399,919,042 Rp 2,247,379,289,162 Rp 11,783,772,244,027
16 LPCK Rp 295,251,000,000 Rp 94,116,000,000 Rp 8,589,827,000,000
17 LPKR Rp 2,401,538,000,000 Rp 5,397,911,000,000 Rp 49,806,410,000,000
18 MDLN Rp 1,510,829,679,744 Rp 1,367,323,295,972 Rp 15,227,479,982,230
19 MKPI Rp 179,555,034,963 Rp 3,868,965,026,508 Rp 7,008,254,843,361
20 MMLP Rp 51,341,889,000 Rp 11,917,141,000 Rp 6,091,322,807,000
21 MTLA Rp 259,423,814,000 Rp 366,199,466,000 Rp 5,193,962,740,000
22 OMRE Rp 5,810,189,873 Rp 67,798,231,830 Rp 4,252,706,473,038
23 PLIN Rp 138,950,638,000 Rp 781,871,305,000 Rp 5,043,925,604,000
24 PPRO Rp 6,014,699,375,735 Rp 2,169,718,612,941 Rp 16,475,720,486,285
25 PWON Rp 413,854,143 Rp 1,732,817,498 Rp 250,180,802,240
26 RBMS Rp 39,592,652,330 Rp 239,536,360,317 Rp 897,968,027,638
27 RDTX Rp 9,539,328,215 Rp 15,750,523,665 Rp 2,526,489,781,165
28 RODA Rp 69,862,421,905 Rp 8,383,303,186 Rp 3,980,849,234,878
29 SCBD Rp 22,815,937,000 Rp 458,052,815,000 Rp 5,772,828,195,000
30 SMDM Rp 13,035,000,855 Rp 301,243,965,690 Rp 3,158,642,385,060
31 SMRA Rp 446,344,233,000 Rp 376,728,691,000 Rp 23,299,242,068,000

Laba bersih
2016 APLN Rp 939,737,108,000
2017 APLN Rp 1,882,581,400,000
2018 APLN Rp 193,730,292,000
2016 ASRI Rp 510,243,279,000
2017 ASRI Rp 1,385,189,177,000
2018 ASRI Rp 970,586,600,000
2016 BCIP Rp 49,427,928,492,000
2017 BCIP Rp 53,529,632,889,000
2018 BCIP Rp 50,247,119,273,000
2016 BEST Rp 336,287,878,603
2017 BEST Rp 483,387,486,933
2018 BEST Rp 422,536,948,687
2016 BIPP Rp 27,224,420,762
2017 BIPP -Rp 31,033,697,167
2018 BIPP -Rp 79,203,069,270
2016 BKSL Rp 562,426,910,051
2017 BKSL Rp 468,559,181,741
2018 BKSL Rp 368,591,316,449
2016 CTRA Rp 1,170,706,000,000
2017 CTRA Rp 1,018,529,000,000
2018 CTRA Rp 1,302,702,000,000
2016 DILD Rp 297,350,554,988
2017 DILD Rp 271,536,513,369
2018 DILD Rp 194,106,659,340
2016 EMDE Rp 65,470,178,568
2017 EMDE Rp 106,211,882,512
2018 EMDE Rp 16,095,009,620
2016 FMII Rp 27,909,152,732
2017 FMII Rp 8,731,194,357
2018 FMII Rp 5,908,257,104
2016 GAMA Rp 1,198,836,967
2017 GAMA Rp 30,230,026,000
2018 GAMA Rp 1,563,776,007
2016 GMTD Rp 86,914,558,516
2017 GMTD Rp 68,230,259,472
2018 GMTD Rp 61,443,212,441
2016 GWSA Rp 210,148,843,517
2017 GWSA Rp 188,500,432,096
2018 GWSA Rp 210,570,439,177
2016 JRPT Rp 1,117,126,108
2017 JRPT Rp 1,117,126,108
2018 JRPT Rp 10,497,457,610
2016 KIJA Rp 426,542,322,505
2017 KIJA Rp 149,840,578,536
2018 KIJA Rp 67,100,402,943
2016 LPCK Rp 539,794,979,877
2017 LPCK Rp 368,440,000,000
2018 LPCK Rp 222,072,200,000
2016 LPKR Rp 1,227,374,000,000
2017 LPKR Rp 856,984,000,000
2018 LPKR Rp 1,726,085,000,000
2016 MDLN Rp 501,349,673,188
2017 MDLN Rp 614,773,608,046
2018 MDLN Rp 25,265,863,861
2016 MKPI Rp 119,937,374,758
2017 MKPI Rp 119,363,982,389
2018 MKPI Rp 101,855,953,681
2016 MMLP Rp 399,206,997,000
2017 MMLP Rp 293,064,581,000
2018 MMLP Rp 281,313,117,000
2016 MTLA Rp 316,514,414,000
2017 MTLA Rp 55,010,785,000
2018 MTLA Rp 507,227,779,000
2016 OMRE Rp 318,395,155,443
2017 OMRE -Rp 66,193,842,560
2018 OMRE Rp 133,966,017,617
2016 PLIN Rp 72,561,940,100
2017 PLIN Rp 286,288,858,000
2018 PLIN Rp 214,534,304,000
2016 PPRO Rp 366,102,013,395
2017 PPRO Rp 459,642,836,412
2018 PPRO Rp 496,783,496,821
2016 PWON Rp 1,780,254,981
2017 PWON Rp 2,024,627,040
2018 PWON Rp 2,826,936,213
2016 RBMS -Rp 6,713,147,549
2017 RBMS Rp 14,519,780,720
2018 RBMS Rp 5,403,552,648
2016 RDTX Rp 26,000,947,601
2017 RDTX Rp 24,690,972,157
2018 RDTX Rp 26,738,457,082
2016 RODA Rp 61,152,185,891
2017 RODA Rp 40,697,612,329
2018 RODA Rp 102,088,999,000
2016 SCBD Rp 335,899,666,000
2017 SCBD Rp 226,327,773,000
2018 SCBD Rp 192,257,900,000
2016 SMDM Rp 20,429,870,704
2017 SMDM Rp 19,737,381,645
2018 SMDM Rp 85,390,121,403
2016 SMRA Rp 605,050,858,000
2017 SMRA Rp 532,437,613,000
2018 SMRA Rp 690,623,630,000
ANAJEMEN LABA 2016

REVENUE(pendapatan) NET INCOME(Laba bersih) CFO(ArusKas)

Rp 6,006,952,123,000 Rp 939,737,108,000 -Rp 523,713,385,000
Rp 2,715,688,780,000 Rp 510,243,279,000 Rp 1,482,024,047,000
Rp 227,824,738,771,000 Rp 49,427,928,492,000 Rp 88,852,869,393,000
Rp 824,408,087,980 Rp 336,287,878,603 Rp 291,552,350,599
Rp 113,883,200,419 Rp 27,224,420,762 Rp 24,140,681,877
Rp 1,206,574,998,918 Rp 562,426,910,051 -Rp 460,378,191,902
Rp 6,739,315,000,000 Rp 1,170,706,000,000 Rp 41,055,000,000
Rp 2,276,459,607,316 Rp 297,350,554,988 -Rp 926,263,876,320
Rp 330,444,925,707 Rp 65,470,178,568 -Rp 96,403,627,594
Rp 402,073,435,600 Rp 27,909,152,732 Rp 96,951,659,627
Rp 53,677,931,667 Rp 1,198,836,967 -Rp 29,361,404,834
Rp 276,272,327,077 Rp 86,914,558,516 -Rp 34,502,194,392
Rp 141,439,630,076 Rp 210,148,843,517 -Rp 107,982,102,731
Rp 2,381,022,659,000 Rp 1,117,126,108 Rp 474,994,594,000
Rp 2,931,015,007,454 Rp 426,542,322,505 Rp 543,679,827,246
Rp 1,544,898,127,282 Rp 539,794,979,877 Rp 262,666,659,879
Rp 10,324,633,000,000 Rp 1,227,374,000,000 -Rp 408,633,000,000
Rp 2,465,211,935,368 Rp 501,349,673,188 Rp 684,332,168,821
Rp 2,564,831,067,149 Rp 119,937,374,758 Rp 827,687,677,023
Rp 175,319,744,000 Rp 399,206,997,000 Rp 80,351,957,000
Rp 1,143,372,190,000 Rp 316,514,414,000 Rp 307,215,874,000
Rp 242,237,199,644 Rp 318,395,155,443 -Rp 152,236,438,485
Rp 1,058,986,487,000 Rp 72,561,940,100 Rp 570,054,525,000
Rp 2,015,654,898,330 Rp 366,102,013,395 -Rp 185,007,725,446
Rp 4,841,104,813 Rp 1,780,254,981 Rp 1,324,703,811
Rp 17,945,077,363 -Rp 6,713,147,549 Rp 3,724,831,739
Rp 406,872,943,034 Rp 26,000,947,601 Rp 245,793,917,041
Rp 494,307,414,497 Rp 61,152,185,891 -Rp 108,618,203,782
 Rp 1,042,958,048,000 Rp 335,899,666,000 Rp 433,567,964,000
Rp 494,722,625,665 Rp 20,429,870,704 -Rp 46,840,870,762
Rp 5,397,948,907,000 Rp 605,050,858,000 Rp 34,709,390,000

ANAJEMEN LABA 2017

REVENUE(pendapatan) NET INCOME(Laba bersih) CFO(ArusKas)

Rp 7,043,036,602,000 Rp 1,882,581,400,000 -Rp 738,623,663,000
Rp 3,917,107,098,000 Rp 1,385,189,177,000 Rp 1,825,950,802,000
Rp 189,037,576,143,000 Rp 53,529,632,889,000 -Rp 7,946,868,153,000
Rp 1,006,096,715,440 Rp 483,387,486,933 Rp 702,187,271,150
Rp 108,781,215,028 -Rp 31,033,697,167 Rp 6,003,706,227
Rp 1,623,484,966,262 Rp 468,559,181,741 -Rp 451,061,312,047
Rp 6,442,797,000,000 Rp 1,018,529,000,000 Rp 472,142,000,000
Rp 2,202,820,510,610 Rp 271,536,513,369 -Rp 535,638,578,919
Rp 396,684,909,930 Rp 106,211,882,512 -Rp 190,702,680,530
Rp 35,261,236,363 Rp 8,731,194,357 Rp 12,182,400,866
Rp 66,581,958,479 Rp 30,230,026,000 -Rp 80,194,620,091
Rp 227,499,858,134 Rp 68,230,259,472 Rp 1,877,319,620
Rp 84,985,760,705 Rp 188,500,432,096 -Rp 146,717,219,807
Rp 2,405,242,304,000 Rp 1,117,126,108 Rp 587,559,175,000
Rp 2,994,759,224,061 Rp 149,840,578,536 Rp 629,665,039,483
Rp 1,501,178,000,000 Rp 368,440,000,000 -Rp 3,431,032,000,000
Rp 10,522,109,000,000 Rp 856,984,000,000 -Rp 4,507,226,000,000
Rp 3,195,904,064,863 Rp 614,773,608,046 Rp 685,294,026,813
Rp 2,541,602,115,027 Rp 119,363,982,389 Rp 494,278,964,207
Rp 208,794,196,000 Rp 293,064,581,000 -Rp 15,754,298,000
 Rp 1,263,595,248,000 Rp 551,010,785,000 Rp 212,558,818,000
Rp 182,508,958,373 -Rp 66,193,842,560 -Rp 18,535,832,491
Rp 997,325,757,000 Rp 286,288,858,000 Rp 452,413,654,000
Rp 2,708,881,065,095 Rp 459,642,836,412 Rp 67,549,078,307
Rp 5,717,537,579 Rp 2,024,627,040 Rp 2,258,239,457
Rp 73,176,900,000 Rp 14,519,780,720 Rp 15,328,618,391
Rp 395,780,873,819 Rp 24,690,972,157 Rp 254,500,875,679
Rp 291,276,991,934 Rp 40,697,612,329 -Rp 74,589,495,391
Rp 1,038,294,528,000 Rp 226,327,773,000 Rp 389,632,487,000
Rp 468,479,918,789 Rp 19,737,381,645 Rp 15,842,268,138
Rp 5,640,751,809,000 Rp 532,437,613,000 -Rp 370,350,666,000

ANAJEMEN LABA 2018

REVENUE(pendapatan) NET INCOME(Laba bersih) CFO(ArusKas)

Rp 5,035,325,429,000 Rp 193,730,292,000 -Rp 806,303,905,000
Rp 3,975,258,160,000 Rp 970,586,600,000 Rp 1,369,684,549,000
Rp 200,658,519,501,000 Rp 50,247,119,273,000 Rp 9,534,368,701,000
Rp 962,801,481,480 Rp 422,536,948,687 Rp 711,924,605,563
Rp 130,613,332,148 -Rp 79,203,069,270 Rp 102,519,013,017
Rp 1,316,805,554,419 Rp 368,591,316,449 -Rp 815,645,578,009
Rp 7,670,405,000,000 Rp 1,302,702,000,000 Rp 1,043,561,000,000
Rp 2,552,596,173,132 Rp 194,106,659,340 -Rp 28,405,333,968
Rp 227,645,690,310 Rp 16,095,009,620 -Rp 199,100,240,113
Rp 43,232,413,637 Rp 5,908,257,104 Rp 32,020,108,672
Rp 77,542,232,036 Rp 1,563,776,007 Rp 43,732,373,077
Rp 245,037,918,437 Rp 61,443,212,441 Rp 7,853,305,718
Rp 134,413,002,080 Rp 210,570,439,177 -Rp 145,615,316,186
Rp 2,330,550,693,000 Rp 10,497,457,610 Rp 1,021,941,321,000
Rp 2,711,870,473,438 Rp 67,100,402,943 Rp 132,870,560,546
Rp 2,209,581,000,000 Rp 222,072,200,000 -Rp 475,306,000,000
Rp 12,460,224,000,000 Rp 1,726,085,000,000 -Rp 1,955,605,000,000
Rp 2,124,202,844,845 Rp 25,265,863,861 -Rp 681,019,252,601
Rp 2,217,086,119,506 Rp 101,855,953,681 Rp 773,917,401,605
Rp 299,234,087,000 Rp 281,313,117,000 Rp 136,242,936,000
Rp 1,378,861,622,000 Rp 55,010,785,000 Rp 526,456,489,000
Rp 156,507,546,904 Rp 133,966,017,617 -Rp 63,689,146,993
Rp 1,056,460,767,000 Rp 214,534,304,000 Rp 568,046,732,000
Rp 2,556,174,514,577 Rp 496,783,496,821 Rp 77,920,829,002
Rp 7,080,668,385 Rp 2,826,936,213 Rp 2,364,842,640
Rp 183,045,980,412 Rp 5,403,552,648 Rp 49,576,999,283
Rp 400,870,293,046 Rp 26,738,457,082 Rp 256,245,052,520
Rp 234,734,239,697 Rp 102,088,999,000 -Rp 129,553,224,774
Rp 1,081,911,816,000 Rp 192,257,900,000 Rp 341,338,656,000
Rp 539,302,125,082 Rp 85,390,121,403 -Rp 1,723,550,987
Rp 5,661,360,114,000 Rp 690,623,630,000 -Rp 119,021,218,000

Total Asset NET INCOME(Laba bersih) NET INCOME(Laba bersih) NET INCOME(Laba bersih)
Rp 25,711,953,382,000 Rp 939,737,108,000 Rp 1,882,581,400,000 Rp 193,730,292,000
Rp 28,790,116,014,000 Rp 510,243,279,000 Rp 1,385,189,177,000 Rp 970,586,600,000
Rp 29,583,829,904,000 Rp 49,427,928,492,000 Rp 53,529,632,889,000 Rp 50,247,119,273,000
Rp 20,186,130,682,000 Rp 336,287,878,603 Rp 483,387,486,933 Rp 422,536,948,687
Rp 20,728,430,487,000 Rp 27,224,420,762 -Rp 31,033,697,167 -Rp 79,203,069,270
Rp 20,890,925,564,000 Rp 562,426,910,051 Rp 468,559,181,741 Rp 368,591,316,449
Rp 789,137,743,984,000 Rp 1,170,706,000,000 Rp 1,018,529,000,000 Rp 1,302,702,000,000
Rp 843,447,229,256,000 Rp 297,350,554,988 Rp 271,536,513,369 Rp 194,106,659,340
Rp 849,799,701,092,000 Rp 65,470,178,568 Rp 106,211,882,512 Rp 16,095,009,620
Rp 5,205,373,116,830 Rp 276,909,152,732 Rp 8,731,194,357 Rp 5,908,257,104
Rp 5,719,000,999,540 Rp 1,198,836,967 Rp 430,230,026 Rp 1,563,776,007
Rp 6,290,126,551,391 Rp 86,914,558,516 Rp 68,230,259,472 Rp 61,443,212,441
Rp 1,648,021,678,720 Rp 210,148,843,517 Rp 188,500,432,096 Rp 210,570,439,177
Rp 1,748,640,897,106 Rp 1,017,849,186,000 Rp 1,117,126,108,000 Rp 1,049,745,761,000
Rp 2,063,247,282,902 Rp 426,542,322,505 Rp 149,840,578,536 Rp 67,100,402,943
Rp 11,359,506,311,011 Rp 539,794,979,877 Rp 368,440,000,000 Rp 2,220,722,000,000
Rp 14,977,041,120,833 Rp 1,227,374,000,000 Rp 856,984,000,000 Rp 1,726,085,000,000
Rp 16,252,732,184,207 Rp 501,349,673,188 Rp 614,773,608,046 Rp 25,265,863,861
Rp 29,072,250,000,000 Rp 1,199,373,747,588 Rp 1,193,639,823,893 Rp 1,018,559,536,819
Rp 31,706,163,000,000 Rp 399,206,997,000 Rp 293,064,581,000 Rp 281,313,117,000
Rp 34,289,017,000,000 Rp 316,514,414,000 Rp 551,010,785,000 Rp 507,227,779,000
Rp 11,840,059,936,442 Rp 318,395,155,443 -Rp 66,193,842,560 Rp 133,966,017,617
Rp 13,097,184,984,411 Rp 725,619,401,000 Rp 286,288,858,000 Rp 214,534,304,000
Rp 14,215,535,191,206 Rp 366,102,013,395 Rp 459,642,836,412 Rp 496,783,496,821
Rp 1,363,641,661,657 Rp 1,780,254,981 Rp 2,024,627,040 Rp 2,826,936,213
Rp 1,868,623,723,806 -Rp 6,713,147,549 Rp 14,519,780,720 Rp 5,403,552,648
Rp 2,096,614,260,152 Rp 260,009,476,018 Rp 246,909,721,574 Rp 267,384,570,823
Rp 771,547,611,433 Rp 61,152,185,891 Rp 40,697,612,329 Rp 102,088,999
Rp 801,479,951,527 Rp 335,899,666,000 Rp 226,327,773,000 Rp 192,257,900,000
Rp 940,955,391,343 Rp 20,429,870,704 Rp 19,737,381,645 Rp 85,390,121,403
Rp 1,344,868,368,117 Rp 605,050,858,000 Rp 532,437,613,000 Rp 690,623,630,000
Rp 1,402,556,223,275
Rp 1,372,352,219,092
Rp 1,229,172,450,340
Rp 1,242,714,753,944
Rp 1,252,862,156,022
Rp 6,963,273,062,204
Rp 7,200,861,383,403
Rp 7,491,033,825,272
Rp 848,443,665,200
Rp 947,268,268,800
Rp 1,054,124,826,700
Rp 10,733,598,205,115
Rp 11,266,320,312,348
Rp 11,783,772,244,027
Rp 5,653,153,000,000
Rp 12,378,227,000,000
Rp 8,589,827,000,000
Rp 45,603,683,000,000
Rp 56,772,116,000,000
Rp 49,806,410,000,000
Rp 14,540,108,285,179
Rp 14,599,669,337,351
Rp 15,227,479,982,230
Rp 6,612,200,867,199
Rp 6,828,046,514,843
Rp 7,008,254,843,361
Rp 3,965,769,441,000
Rp 5,363,669,399,000
Rp 6,091,322,807,000
Rp 3,932,529,273,000
Rp 4,873,830,176,000
Rp 5,193,962,740,000
Rp 4,264,983,383,118
Rp 4,242,934,699,631
Rp 4,252,706,473,038
Rp 4,586,569,370,000
Rp 4,639,438,405,000
Rp 5,043,925,604,000
Rp 8,849,833,866,255
Rp 12,559,932,322,129
Rp 16,475,720,486,285
Rp 20,674,141,654
Rp 23,358,717,736
Rp 250,180,802,240
Rp 395,301,532,428
Rp 432,055,786,199
Rp 897,968,027,638
Rp 2,101,753,788,854
Rp 2,280,461,717,989
Rp 2,526,489,781,165
Rp 3,428,743,677,749
Rp 3,548,567,553,465
Rp 3,980,849,234,878
Rp 5,714,281,871,000
Rp 5,783,263,814,000
Rp 5,772,828,195,000
Rp 3,098,989,165,921
Rp 3,141,680,323,403
Rp 3,158,642,385,060
Rp 20,810,319,657,000
Rp 21,662,711,991,000
Rp 23,299,242,068,000
 Piutang thn lalu hasil selisih piutang Total Asset tahun lalu Pendapatan thn lalu

Lag Receivable hasil ΔDelta Receivable Lag Total Asset Lag Revenue
Rp 940,878,189,000 Rp 47,800,807,000 Rp 24,559,174,988,000 Rp 5,971,581,977,000
Rp 117,787,380,000 Rp 60,259,855,000 Rp 18,709,870,126,000 Rp 2,783,700,318,000
Rp 13,171,042,705,000 -Rp 2,444,150,231,000 Rp 672,554,159,879,000 Rp 170,737,112,014,000
Rp 98,809,819,752 Rp 50,903,188,317 Rp 4,631,315,439,422 Rp 686,980,990,156
Rp 4,425,761,841 Rp 2,056,583,961 Rp 1,324,396,226,004 Rp 111,644,042,531
Rp 400,426,448,278 Rp 401,664,276,169 Rp 11,145,896,809,593 Rp 559,801,139,543
Rp 874,125,000,000 Rp 63,450,000,000 Rp 26,258,718,000,000 Rp 7,514,286,000,000
Rp 235,503,840,409 -Rp 69,629,053,949 Rp 10,288,572,076,882 Rp 2,200,900,470,208
Rp 107,962,730,713 Rp 42,555,795,600 Rp 1,196,040,969,781 Rp 325,313,686,454
Rp 8,143,637,065 -Rp 7,334,918,679 Rp 584,000,536,156 Rp 238,860,628,545
Rp 30,552,390,753 -Rp 600,144,727 Rp 1,336,562,720,363 Rp 119,810,618,136
Rp 1,199,878,465 -Rp 936,874,947 Rp 1,273,990,253,786 Rp 319,045,292,945
Rp 23,361,117,970 Rp 1,468,400,574 Rp 6,805,277,762,308 Rp 83,739,395,532
Rp 65,033,468,000 Rp 1,937,970,000 Rp 7,578,101,438,000 Rp 2,150,206,788,000
Rp 377,001,929,901 Rp 327,330,695,672 Rp 9,740,694,660,705 Rp 3,139,920,233,816
Rp 209,660,603,616 Rp 470,730,344,357 Rp 5,476,757,000,000 Rp 2,120,553,079,169
Rp 1,434,348,000,000 Rp 388,248,000,000 Rp 41,326,558,000,000 Rp 8,910,178,000,000
Rp 1,508,037,016,433 Rp 679,879,240,166 Rp 12,843,050,665,229 Rp 2,849,685,595,416
Rp 74,378,545,520 Rp 28,592,137,143 Rp 5,709,371,372,467 Rp 2,094,490,911,234
Rp 8,775,493,000 -Rp 6,468,316,000 Rp 653,293,586,000 Rp 163,491,579,000
Rp 224,864,840,000 -Rp 37,746,359,000 Rp 3,620,742,578,000 Rp 1,089,217,674,000
Rp 10,693,281,570 -Rp 5,064,688,881 Rp 3,718,676,302,822 Rp 262,234,886,917
Rp 130,591,773,000 Rp 2,899,423,000 Rp 4,671,089,985,000 Rp 1,644,546,338,000
Rp 1,198,704,737,562 Rp 1,566,611,262,008 Rp 5,318,956,732,653 Rp 1,380,553,199,348
Rp 267,679,776 -Rp 82,152,763 Rp 18,778,122,467 Rp 4,625,052,737
Rp 5,435,117,423 -Rp 1,452,718,801 Rp 191,275,595,985 Rp 16,970,149,091
Rp 53,823,461,832 -Rp 5,162,355,298 Rp 1,872,158,609,529 Rp 422,254,497,423
Rp 264,357,168,978 -Rp 142,177,816,736 Rp 3,232,242,644,731 Rp 1,055,922,632,197
Rp 336,959,550,000 -Rp 314,349,863,000 Rp 5,566,425,030,000 Rp 1,014,197,322,000
Rp 18,127,878,545 Rp 2,877,017,607 Rp 3,154,581,181,107 Rp 577,756,248,563
Rp 145,921,281,000 Rp 432,681,471,000 Rp 18,758,262,022,000 Rp 5,623,560,624,000

Piutang thn lalu hasil selisih piutang Total Asset tahun lalu Pendapatan thn lalu

Lag Receivable hasil ΔDelta Receivable Lag Total Asset Lag Revenue
Rp 988,678,996,000 Rp 326,716,096,000 Rp 25,711,953,382,000 Rp 6,006,952,123,000
Rp 178,047,235,000 Rp 22,654,370,000 Rp 20,186,130,682,000 Rp 2,715,688,780,000
Rp 10,726,892,474,000 Rp 5,626,212,653,000 Rp 789,137,743,984,000 Rp 227,824,738,771,000
Rp 149,713,008,069 Rp 140,834,402,729 Rp 5,205,373,116,830 Rp 824,408,087,980
Rp 6,482,345,802 -Rp 526,097,594 Rp 1,648,021,678,720 Rp 113,883,200,419
Rp 802,090,724,447 Rp 285,393,959,952 Rp 11,359,506,311,011 Rp 1,206,574,998,918
Rp 937,575,000,000 Rp 20,173,000,000 Rp 29,072,250,000,000 Rp 6,739,315,000,000
Rp 165,874,786,460 Rp 5,988,214,109 Rp 11,840,059,936,442 Rp 2,276,459,607,316
Rp 150,518,526,313 Rp 15,438,815,771 Rp 1,363,641,661,657 Rp 330,444,925,707
Rp 808,718,386 -Rp 598,875,636 Rp 771,547,611,433 Rp 402,073,435,600
Rp 29,952,246,026 Rp 13,420,315,630 Rp 1,344,868,368,117 Rp 53,677,931,667
Rp 263,003,518 Rp 1,337,556,938 Rp 1,229,172,450,340 Rp 276,272,327,077
Rp 24,829,518,544 -Rp 11,915,502,630 Rp 6,963,273,062,204 Rp 141,439,630,076
Rp 66,971,438,000 Rp 13,430,825,000 Rp 848,443,665,200 Rp 2,381,022,659,000
Rp 704,332,625,573 -Rp 330,502,017,983 Rp 10,733,598,205,115 Rp 2,931,015,007,454
Rp 680,390,947,973 -Rp 432,382,947,973 Rp 5,653,153,000,000 Rp 1,544,898,127,282
Rp 1,822,596,000,000 Rp 439,834,000,000 Rp 45,603,683,000,000 Rp 10,324,633,000,000
Rp 2,187,916,256,599 -Rp 1,424,277,306,216 Rp 14,540,108,285,179 Rp 2,465,211,935,368
Rp 102,970,682,663 Rp 3,989,812,899 Rp 6,612,200,867,199 Rp 2,564,831,067,149
Rp 2,307,177,000 Rp 6,203,726,000 Rp 3,965,769,441,000 Rp 175,319,744,000
Rp 187,118,481,000 Rp 123,246,472,000 Rp 3,932,529,273,000 Rp 1,143,372,190,000
Rp 5,628,592,689 -Rp 693,067,933 Rp 4,264,983,383,118 Rp 242,237,199,644
Rp 133,491,196,000 Rp 11,489,463,000 Rp 4,586,569,370,000 Rp 1,058,986,487,000
Rp 2,765,315,999,570 Rp 1,465,746,515,520 Rp 8,849,833,866,255 Rp 2,015,654,898,330
Rp 185,527,013 Rp 262,970,016 Rp 20,674,141,654 Rp 4,841,104,813
Rp 3,982,398,622 Rp 30,092,393,480 Rp 395,301,532,428 Rp 17,945,077,363
Rp 48,661,106,534 -Rp 38,846,783,156 Rp 2,101,753,788,854 Rp 406,872,943,034
Rp 122,179,352,242 -Rp 95,250,620,852 Rp 3,428,743,677,749 Rp 494,307,414,497
Rp 22,609,687,000 Rp 1,271,802,000 Rp 5,714,281,871,000 Rp 1,042,958,048,000
Rp 21,004,896,152 -Rp 2,131,906,585 Rp 3,098,989,165,921 Rp 494,722,625,665
Rp 578,602,752,000 Rp 106,566,354,000 Rp 20,810,319,657,000 Rp 5,397,948,907,000

Piutang thn lalu hasil selisih piutang Total Asset tahun lalu Pendapatan thn lalu

Lag Receivable hasil ΔDelta Receivable Lag Total Asset Lag Revenue
Rp 1,315,395,092,000 Rp 120,454,016,000 Rp 28,790,116,014,000 Rp 7,043,036,602,000
Rp 200,701,605,000 Rp 1,478,687,000 Rp 20,728,430,487,000 Rp 3,917,107,098,000
Rp 16,353,105,127,000 Rp 2,224,790,089,000 Rp 843,447,229,256,000 Rp 189,037,576,143,000
Rp 290,547,410,798 -Rp 242,779,506,976 Rp 5,719,000,999,540 Rp 1,006,096,715,440
Rp 5,956,248,208 Rp 825,231,136 Rp 1,748,640,897,106 Rp 108,781,215,028
Rp 1,087,484,684,399 -Rp 89,186,305,650 Rp 14,977,041,120,833 Rp 1,623,484,966,262
Rp 957,748,000,000 Rp 254,407,000,000 Rp 31,706,163,000,000 Rp 6,442,797,000,000
Rp 171,863,000,569 Rp 315,936,264,276 Rp 13,097,184,984,411 Rp 2,202,820,510,610
Rp 165,957,342,084 -Rp 14,174,755,234 Rp 1,868,623,723,806 Rp 396,684,909,930
Rp 209,842,750 -Rp 96,900,000 Rp 801,479,951,527 Rp 35,261,236,363
Rp 43,372,561,656 -Rp 37,191,330,988 Rp 1,402,556,223,275 Rp 66,581,958,479
Rp 1,600,560,456 Rp 402,423,377 Rp 1,242,714,753,944 Rp 227,499,858,134
Rp 12,914,015,914 -Rp 1,893,817,001 Rp 7,200,861,383,403 Rp 84,985,760,705
Rp 80,402,263,000 Rp 14,379,164,000 Rp 947,268,268,800 Rp 2,405,242,304,000
Rp 373,830,607,590 Rp 342,569,311,452 Rp 11,266,320,312,348 Rp 2,994,759,224,061
Rp 248,008,000,000 Rp 47,243,000,000 Rp 12,378,227,000,000 Rp 1,501,178,000,000
Rp 2,262,430,000,000 Rp 139,108,000,000 Rp 56,772,116,000,000 Rp 10,522,109,000,000
Rp 763,638,950,383 Rp 747,190,729,361 Rp 14,599,669,337,351 Rp 3,195,904,064,863
Rp 106,960,495,562 Rp 72,594,539,401 Rp 6,828,046,514,843 Rp 2,541,602,115,027
Rp 8,510,903,000 Rp 42,830,986,000 Rp 5,363,669,399,000 Rp 208,794,196,000
Rp 310,364,953,000 -Rp 50,941,139,000 Rp 4,873,830,176,000 Rp 1,263,595,248,000
Rp 4,935,524,756 Rp 874,665,117 Rp 4,242,934,699,631 Rp 182,508,958,373
Rp 144,980,659,000 -Rp 6,030,021,000 Rp 4,639,438,405,000 Rp 997,325,757,000
Rp 4,231,062,515,090 Rp 1,783,636,860,645 Rp 12,559,932,322,129 Rp 2,708,881,065,095
Rp 448,497,029 -Rp 34,642,886 Rp 23,358,717,736 Rp 5,717,537,579
Rp 34,074,792,102 Rp 5,517,860,228 Rp 432,055,786,199 Rp 73,176,900,000
Rp 9,814,323,378 -Rp 274,995,163 Rp 2,280,461,717,989 Rp 395,780,873,819
Rp 26,928,731,390 Rp 42,933,690,515 Rp 3,548,567,553,465 Rp 291,276,991,934
Rp 23,881,489,000 -Rp 1,065,552,000 Rp 5,783,263,814,000 Rp 1,038,294,528,000
Rp 18,872,989,567 -Rp 5,837,988,712 Rp 3,141,680,323,403 Rp 468,479,918,789
Rp 685,169,106,000 -Rp 238,824,873,000 Rp 21,662,711,991,000 Rp 5,640,751,809,000

TOTAL ASET(Sekarang) TOTAL ASET(Sekarang) TOTAL ASET(Sekarang)

Rp 25,711,953,382,000 Rp 28,790,116,014,000 Rp 29,583,829,904,000
Rp 20,186,130,682,000 Rp 20,728,430,487,000 Rp 20,890,925,564,000
Rp 789,137,743,984,000 Rp 843,447,229,256,000 Rp 849,799,701,092,000
Rp 5,205,373,116,830 Rp 5,719,000,999,540 Rp 6,290,126,551,391
Rp 1,648,021,678,720 Rp 1,748,640,897,106 Rp 2,063,247,282,902
Rp 11,359,506,311,011 Rp 14,977,041,120,833 Rp 16,252,732,184,207
Rp 29,072,250,000,000 Rp 31,706,163,000,000 Rp 34,289,017,000,000
Rp 11,840,059,936,442 Rp 13,097,184,984,411 Rp 14,215,535,191,206
Rp 1,363,641,661,657 Rp 1,868,623,723,806 Rp 2,096,614,260,152
Rp 771,547,611,433 Rp 801,479,951,527 Rp 940,955,391,343
Rp 1,344,868,368,117 Rp 1,402,556,223,275 Rp 1,372,352,219,092
Rp 1,229,172,450,340 Rp 1,242,714,753,944 Rp 1,252,862,156,022
Rp 6,963,273,062,204 Rp 7,200,861,383,403 Rp 7,491,033,825,272
Rp 8,484,436,652,000 Rp 9,472,682,688,000 Rp 10,541,248,267,000
Rp 10,733,598,205,115 Rp 11,266,320,312,348 Rp 11,783,772,244,027
Rp 5,653,153,000,000 Rp 12,378,227,000,000 Rp 8,589,827,000,000
Rp 45,603,683,000,000 Rp 56,772,116,000,000 Rp 49,806,410,000,000
Rp 14,540,108,285,179 Rp 14,599,669,337,351 Rp 15,227,479,982,230
Rp 6,612,200,867,199 Rp 6,828,046,514,843 Rp 7,008,254,843,361
Rp 3,965,769,441,000 Rp 5,363,669,399,000 Rp 6,091,322,807,000
Rp 3,932,529,273,000 Rp 4,873,830,176,000 Rp 5,193,962,740,000
Rp 4,264,983,383,118 Rp 4,242,934,699,631 Rp 4,252,706,473,038
Rp 4,586,569,370,000 Rp 4,639,438,405,000 Rp 5,043,925,604,000
Rp 8,849,833,866,255 Rp 12,559,932,322,129 Rp 16,475,720,486,285
Rp 20,674,141,654 Rp 23,358,717,736 Rp 25,018,080,224
Rp 395,301,532,428 Rp 432,055,786,199 Rp 897,968,027,638
Rp 2,101,753,788,854 Rp 2,280,461,717,989 Rp 2,526,489,781,165
Rp 3,428,743,677,749 Rp 3,548,567,553,465 Rp 3,980,849,234,878
Rp 5,714,281,871,000 Rp 5,783,263,814,000 Rp 5,772,828,195,000
Rp 3,098,989,165,921 Rp 3,141,680,323,403 Rp 3,158,642,385,060
Rp 20,810,319,657,000 Rp 21,662,711,991,000 Rp 23,299,242,068,000
 hasil Selisih Pendapatan net income - cfo Total Accrual / lag total aset Receivable/Lag Total Aset

hasil ΔDelta Revenue hasil Total Accrual(TAit) hasil TACCit/A(t-1) hasil RECit/A(t-1)
Rp 35,370,146,000 Rp 1,463,450,493,000 0.059588748 0.040257012
-Rp 68,011,538,000 -Rp 971,780,768,000 -0.051939472 0.009516220
Rp 57,087,626,757,000 -Rp 39,424,940,901,000 -0.058619726 0.015949485
Rp 137,427,097,824 Rp 44,735,528,004 0.009659357 0.032326239
Rp 2,239,157,888 Rp 3,083,738,885 0.002328411 0.004894567
Rp 646,773,859,375 Rp 1,022,805,101,953 0.091765169 0.071962870
-Rp 774,971,000,000 Rp 1,129,651,000,000 0.043020036 0.035705285
Rp 75,559,137,108 Rp 1,223,614,431,308 0.118929471 0.016122236
Rp 5,131,239,253 Rp 161,873,806,162 0.135341356 0.125847300
Rp 163,212,807,055 -Rp 69,042,506,895 -0.118223362 0.001384790
-Rp 66,132,686,469 Rp 30,560,241,801 0.022864802 0.022409907
-Rp 42,772,965,868 Rp 121,416,752,908 0.095304303 0.000206441
Rp 57,700,234,544 Rp 318,130,946,248 0.046747680 0.003648568
Rp 230,815,871,000 -Rp 473,877,467,892 -0.062532479 0.008837496
-Rp 208,905,226,362 -Rp 117,137,504,741 -0.012025580 0.072308254
-Rp 575,654,951,887 Rp 277,128,319,998 0.050600806 0.124232451
Rp 1,414,455,000,000 Rp 1,636,007,000,000 0.039587304 0.044102294
-Rp 384,473,660,048 -Rp 182,982,495,633 -0.014247588 0.170357987
Rp 470,340,155,915 -Rp 707,750,302,265 -0.123962912 0.018035380
Rp 11,828,165,000 Rp 318,855,040,000 0.488073122 0.003531608
Rp 54,154,516,000 Rp 9,298,540,000 0.002568131 0.051679587
-Rp 19,997,687,273 Rp 470,631,593,928 0.126558903 0.001513601
-Rp 585,559,851,000 -Rp 497,492,584,900 -0.106504603 0.028578168
Rp 635,101,698,982 Rp 551,109,738,841 0.103612375 0.519898194
Rp 216,052,076 Rp 455,551,170 0.024259676 0.009879955
Rp 974,928,272 -Rp 10,437,979,288 -0.054570366 0.020820213
-Rp 15,381,554,389 -Rp 219,792,969,440 -0.117400827 0.025991979
-Rp 561,615,217,700 Rp 169,770,389,673 0.052524024 0.037800180
 Rp 28,760,726,000 -Rp 97,668,298,000 -0.017545965 0.004061797
-Rp 83,033,622,898 Rp 67,270,741,466 0.021324777 0.006658537
-Rp 225,611,717,000 Rp 570,341,468,000 0.030404814 0.030845222

Langkah 1 Langkah 2

hasil Selisih Pendapatan net income - cfo Total Accrual / lag total aset Receivable/Lag Total Aset

hasil ΔDelta Revenue hasil Total Accrual(TAit) hasil TACCit/A(t-1) hasil RECit/A(t-1)
Rp 1,036,084,479,000 Rp 2,621,205,063,000 0.101944999 0.051158894
Rp 1,201,418,318,000 -Rp 440,761,625,000 -0.021834874 0.009942550
-Rp 38,787,162,628,000 Rp 61,476,501,042,000 0.077903384 0.020722751
Rp 181,688,627,460 -Rp 218,799,784,217 -0.042033449 0.055816827
-Rp 5,101,985,391 -Rp 37,037,403,394 -0.022473857 0.003614181
Rp 416,909,967,344 Rp 919,620,493,788 0.080956026 0.095733446
-Rp 296,518,000,000 Rp 546,387,000,000 0.018794108 0.032943718
-Rp 73,639,096,706 Rp 807,175,092,288 0.068173227 0.014515383
Rp 66,239,984,223 Rp 296,914,563,042 0.217736500 0.121701578
-Rp 366,812,199,237 -Rp 3,451,206,509 -0.004473096 0.000271976
Rp 12,904,026,812 Rp 110,424,646,091 0.082108144 0.032250414
-Rp 48,772,468,943 Rp 66,352,939,852 0.053981799 0.001302145
-Rp 56,453,869,371 Rp 335,217,651,903 0.048140817 0.001854590
Rp 24,219,645,000 -Rp 586,442,048,892 -0.691197392 0.094764410
Rp 63,744,216,607 -Rp 479,824,460,947 -0.044703039 0.034828079
-Rp 43,720,127,282 Rp 3,799,472,000,000 0.672097854 0.043870739
Rp 197,476,000,000 Rp 5,364,210,000,000 0.117626684 0.049610686
Rp 730,692,129,495 -Rp 70,520,418,767 -0.004850061 0.052519482
-Rp 23,228,952,122 -Rp 374,914,981,818 -0.056700483 0.016176232
Rp 33,474,452,000 Rp 308,818,879,000 0.077871113 0.002146091
 Rp 120,223,058,000 Rp 338,451,967,000 0.086064704 0.078922477
-Rp 59,728,241,271 -Rp 47,658,010,069 -0.011174255 0.001157220
-Rp 61,660,730,000 -Rp 166,124,796,000 -0.036219837 0.031609826
Rp 693,226,166,765 Rp 392,093,758,105 0.044305211 0.478095135
Rp 876,432,766 -Rp 233,612,417 -0.011299740 0.021693623
Rp 55,231,822,637 -Rp 808,837,671 -0.002046128 0.086199494
-Rp 11,092,069,215 -Rp 229,809,903,522 -0.109341972 0.004669588
-Rp 203,030,422,563 Rp 115,287,107,720 0.033623717 0.007853819
-Rp 4,663,520,000 -Rp 163,304,714,000 -0.028578344 0.004179263
-Rp 26,242,706,876 Rp 3,895,113,507 0.001256898 0.006090047
Rp 242,802,902,000 Rp 902,788,279,000 0.043381759 0.032924487

hasil Selisih Pendapatan net income - cfo Total Accrual / lag total aset Receivable/Lag Total Aset

hasil ΔDelta Revenue hasil Total Accrual(TAit) hasil TACCit/A(t-1) hasil RECit/A(t-1)
-Rp 2,007,711,173,000 Rp 1,000,034,197,000 0.034735331 0.049872988
Rp 58,151,062,000 -Rp 399,097,949,000 -0.019253650 0.009753768
Rp 11,620,943,358,000 Rp 40,712,750,572,000 0.048269470 0.022026150
-Rp 43,295,233,960 -Rp 289,387,656,876 -0.050601085 0.008352491
Rp 21,832,117,120 -Rp 181,722,082,287 -0.103921899 0.003878143
-Rp 306,679,411,843 Rp 1,184,236,894,458 0.079070150 0.066655247
Rp 1,227,608,000,000 Rp 259,141,000,000 0.008173206 0.038230895
Rp 349,775,662,522 Rp 222,511,993,308 0.016989299 0.037244588
-Rp 169,039,219,620 Rp 215,195,249,733 0.115162431 0.081226940
Rp 7,971,177,274 -Rp 26,111,851,568 -0.032579544 0.000140918
Rp 10,960,273,557 -Rp 42,168,597,070 -0.030065531 0.004407118
Rp 17,538,060,303 Rp 53,589,906,723 0.043123256 0.001611781
Rp 49,427,241,375 Rp 356,185,755,363 0.049464326 0.001530400
-Rp 74,691,611,000 -Rp 1,011,443,863,390 -1.067748067 0.100057640
-Rp 282,888,750,623 -Rp 65,770,157,603 -0.005837767 0.063587746
 Rp 708,403,000,000 Rp 697,378,200,000 0.056339103 0.023852447
Rp 1,938,115,000,000 Rp 3,681,690,000,000 0.064850322 0.042301365
-Rp 1,071,701,220,018 Rp 706,285,116,462 0.048376789 0.103483829
-Rp 324,515,995,521 -Rp 672,061,447,924 -0.098426607 0.026296692
Rp 90,439,891,000 Rp 145,070,181,000 0.027046816 0.009572158
Rp 115,266,374,000 -Rp 471,445,704,000 -0.096730023 0.053227914
-Rp 26,001,411,469 Rp 197,655,164,610 0.046584541 0.001369380
Rp 59,135,010,000 -Rp 353,512,428,000 -0.076197246 0.029949883
-Rp 152,706,550,518 Rp 418,862,667,819 0.033349118 0.478879919
Rp 1,363,130,806 Rp 462,093,573 0.019782489 0.017717331
Rp 109,869,080,412 -Rp 44,173,446,635 -0.102240146 0.091637825
Rp 5,089,419,227 -Rp 229,506,595,438 -0.100640407 0.004183069
-Rp 56,542,752,237 Rp 231,642,223,774 0.065277671 0.019687499
Rp 43,617,288,000 -Rp 149,080,756,000 -0.025777962 0.003945166
Rp 70,822,206,293 Rp 87,113,672,390 0.027728369 0.004149054
Rp 20,608,305,000 Rp 809,644,848,000 0.037375046 0.020604264
D_REC/Lag Total Aset Revenue / lag total aset D_REV/Lag Total Aset 1 / lag total aset PPE / Lag total aset

hasil D_REC/A(t-1) hasil REVit/A(t-1) hasil D_REV/A(t-1) hasil 1/At(t-1) hasil PPEit/A(t-1)
0.001946352 0.244590957 0.00144020090321773 0.000000000000041 0.164858731939420
0.003220752 0.145147388 -0.00363506200427807 0.000000000000053 0.061390273810819
-0.003634131 0.338745565 0.0848818283530812 0.000000000000001 0.053457200495895
0.010991086 0.178007328 0.0296734479915173 0.000000000000216 0.037231881309842
0.001552846 0.085988768 0.00169070089753732 0.000000000000755 0.123965522261692
0.036036963 0.108252841 0.0580279784053211 0.000000000000090 0.016313716185897
0.002416340 0.256650572 -0.0295129031051706 0.000000000000038 0.115536752403526
-0.006767611 0.221260986 0.0073439867596183 0.000000000000097 0.023669868517731
0.035580550 0.276282280 0.00429018686035442 0.000000000000836 0.024164667045889
-0.012559781 0.688481278 0.279473728105281 0.000000000001712 0.000600876753144
-0.000449021 0.040161177 -0.0494796730908662 0.000000000000748 0.037459726024980
-0.000735386 0.216855919 -0.0335740134124957 0.000000000000785 0.002345208682030
0.000215774 0.020783814 0.00847874790116297 0.000000000000147 0.029754196299304
0.000255733 0.314197781 0.0304582714929871 0.000000000000132 0.011319947707462
0.033604451 0.300904105 -0.0214466456078072 0.000000000000103 0.236852930700737
0.085950562 0.282082650 -0.105108726183579 0.000000000000183 0.016000526230395
0.009394637 0.249830460 0.034226295836203 0.000000000000024 0.070226221114277
0.052937519 0.191949094 -0.0299363188754612 0.000000000000078 0.091420661703748
0.005007931 0.449231780 0.0823803752166445 0.000000000000175 0.471047377974806
-0.009901086 0.268362874 0.0181054356777352 0.000000000001531 0.020422899115988
-0.010425032 0.315783894 0.0149567429424694 0.000000000000276 0.107125305001454
-0.001361960 0.065140706 -0.00537763592325159 0.000000000000269 0.026158136866654
0.000620717 0.226710787 -0.125358289581313 0.000000000000214 0.171492666930500
0.294533560 0.378956814 0.119403433963491 0.000000000000188 0.309647352665060
-0.004374919 0.257805583 0.0115055206599958 0.000000000053253 0.090512358676269
-0.007594899 0.093817914 0.00509698201163339 0.000000000005228 1.359265324272670
-0.002757435 0.217328244 -0.00821594618677619 0.000000000000534 0.007738471497158
-0.043987359 0.152930169 -0.173754039974539 0.000000000000309 0.003448517492698
 -0.056472487 0.187365866 0.00516682176531532 0.000000000000180 0.079882903408114
0.000912013 0.156826722 -0.0263215996453963 0.000000000000317 0.100381336408936
0.023066181 0.287763808 -0.0120273251719908 0.000000000000053 0.024061041021319

Langkah 2

D_REC/Lag Total Aset Revenue / lag total aset D_REV/Lag Total Aset 1 / lag total aset PPE / Lag total aset

hasil D_REC/A(t-1) hasil REVit/A(t-1) hasil D_REV/A(t-1) hasil 1/A(t-1) hasil PPEit/A(t-1)
0.012706778 0.273920713 0.0402958290880118 0.000000000000039 0.156332618890558
0.001122274 0.194049427 0.0595170187356067 0.000000000000050 0.060703256770881
0.007129570 0.239549531 -0.0491513210763195 0.000000000000001 0.043709042923056
0.027055583 0.193280423 0.0349040545955418 0.000000000000192 0.031239756256134
-0.000319230 0.066007151 -0.00309582419750853 0.000000000000607 0.095303293651445
0.025123800 0.142918620 0.0367014160588899 0.000000000000088 0.018759836677359
0.000693892 0.221613291 -0.0101993481756658 0.000000000000034 0.107919166903146
0.000505759 0.186048088 -0.0062194868185886 0.000000000000084 0.019306455988321
0.011321754 0.290901137 0.0485757997027679 0.000000000000733 0.023829238125883
-0.000776200 0.045701958 -0.47542393210928 0.000000000001296 0.000537831495880
0.009978906 0.049508160 0.0095950110196044 0.000000000000744 0.036401911411259
0.001088177 0.185083759 -0.0396791100626353 0.000000000000814 0.001706519693327
-0.001711193 0.012204858 -0.0081073754923423 0.000000000000144 0.027469888563936
0.015829955 2.834887456 0.0285459671553925 0.000000000001179 0.141664710257065
-0.030791354 0.279007949 0.00593875561474094 0.000000000000093 0.220785161111088
-0.076485273 0.265547032 -0.00773375977653532 0.000000000000177 0.017640244302604
0.009644703 0.230729369 0.00433026429027673 0.000000000000022 0.084520761185012
-0.097955069 0.219799193 0.0502535548679378 0.000000000000069 0.090967493107890
0.000603402 0.384380657 -0.00351304393023378 0.000000000000151 0.469733574170853
0.001564318 0.052649101 0.00844084672546147 0.000000000000252 0.003108280545147
 0.031340255 0.321318714 0.0305714337145381 0.000000000000254 0.094826373845533
-0.000162502 0.042792420 -0.0140043315309085 0.000000000000234 0.022122828576186
0.002505023 0.217444821 -0.01344375829205 0.000000000000218 0.171462525595683
0.165624184 0.306094002 0.0783321107764878 0.000000000000113 0.219226309886425
0.012719755 0.276555016 0.0423927039229911 0.000000000048370 0.081354676104513
0.076125163 0.185116662 0.139720740007655 0.000000000002530 0.626634447009430
-0.018483032 0.188309818 -0.00527753025774158 0.000000000000476 0.007490052662916
-0.027780035 0.084951521 -0.0592142316967512 0.000000000000292 0.003202700465265
0.000222565 0.181701665 -0.000816116548899588 0.000000000000175 0.078592759884525
-0.000687936 0.151171848 -0.00846815057134956 0.000000000000323 0.098715007374375
0.005120842 0.271055510 0.0116674277955326 0.000000000000048 0.020258151433930

D_REC/Lag Total Aset Revenue / lag total aset D_REV/Lag Total Aset 1 / lag total aset PPE / Lag total aset

hasil D_REC/A(t-1) hasil REVit/A(t-1) hasil D_REV/A(t-1) hasil 1/A(t-1) hasil PPEit/A(t-1)
0.004183867 0.174897712 -0.0697361265242451 0.000000000000035 0.154003907863516
0.000071336 0.191778059 0.0028053769935196 0.000000000000048 0.064128507936656
0.002637735 0.237902874 0.013777913964162 0.000000000000001 0.039951303004130
-0.042451384 0.168351340 -0.00757041902309204 0.000000000000175 0.031629586243568
0.000471927 0.074694200 0.0124851918745193 0.000000000000572 0.086764320249570
-0.005954868 0.087921609 -0.0204766354962069 0.000000000000067 0.014411816641657
0.008023897 0.241921578 0.0387182769482387 0.000000000000032 0.098212767025767
0.024122456 0.194896550 0.0267061710541863 0.000000000000076 0.018086393120579
-0.007585666 0.121825324 -0.0904618824359685 0.000000000000535 0.013622224182809
-0.000120901 0.053940730 0.00994557288527693 0.000000000001248 0.000295724047181
-0.026516820 0.055286363 0.0078144985385381 0.000000000000713 0.034236305229088
0.000323826 0.197179536 0.0141126998350502 0.000000000000805 0.001665394920622
-0.000262999 0.018666239 0.00686407344111956 0.000000000000139 0.030933778174846
0.015179611 2.460285824 -0.0788494806171639 0.000000000001056 0.141072988931940
0.030406495 0.240705962 -0.025109240886126 0.000000000000089 0.199477666785210
 0.003816621 0.178505452 0.0572297631962962 0.000000000000081 0.007603350625255
0.002450287 0.219477886 0.0341385020773226 0.000000000000018 0.095080320768738
0.051178606 0.145496641 -0.0734058556570331 0.000000000000068 0.093654401642777
0.010631817 0.324702844 -0.0475269163465067 0.000000000000146 0.566628393362221
0.007985389 0.055789062 0.0168615707405198 0.000000000000186 0.002221826162929
-0.010451973 0.282911298 0.0236500595707256 0.000000000000205 0.075135869075468
0.000206146 0.036886626 -0.00612816677835303 0.000000000000236 0.015979089151642
-0.001299731 0.227713071 0.0127461569349146 0.000000000000216 0.168527144181366
0.142010069 0.203518176 -0.0121582303631486 0.000000000000080 0.172749228044663
-0.001483082 0.303127443 0.0583564055786833 0.000000000042811 0.074182903256261
0.012771175 0.423662838 0.254293736877292 0.000000000002315 0.554410721875328
-0.000120587 0.175784706 0.0022317494684752 0.000000000000439 0.006906725748016
0.012098879 0.066149013 -0.0159339652930628 0.000000000000282 0.002362447116954
-0.000184248 0.187076338 0.00754198483811377 0.000000000000173 0.079203167922438
-0.001858238 0.171660408 0.0225427793418163 0.000000000000318 0.095886256614326
-0.011024699 0.261341245 0.000951326177837841 0.000000000000046 0.017390652248736
 Langkah 2 Perkalian Koefisien (TACit/Ait). TACit/At-1= α1(1/At-1)+α2(ΔREV/At-
Hasil Penjumlahan W+X+Y
1)+α3(PPE/At-1)+e
-0.007 -0.279 0.055 (TACit/Ait)
-0.0000000000000003 -0.000402463 0.009100716 0.008698253
-0.0000000000000004 0.001015815 0.003388935 0.004404750
0.0000000000000000 -0.023720155 0.002951004 -0.020769151
-0.0000000000000016 -0.008292220 0.002055316 -0.006236904
-0.0000000000000055 -0.000472465 0.006843284 0.006370819
-0.0000000000000007 -0.0016215869 0.000900568 -0.000721019
-0.0000000000000003 0.008247356 0.006377989 0.014625345
-0.0000000000000007 -0.002052271 0.001306651 -0.000745620
-0.0000000000000061 -0.001198889 0.001333965 0.000135076
-0.0000000000000124 -0.078098697 0.000033170 -0.078065526
-0.0000000000000054 0.013827053 0.002067894 0.015894946
-0.0000000000000057 0.009382230 0.000129463 0.009511692
-0.0000000000000011 -0.0236937892 0.001642524 -0.022051265
-0.0000000000000010 -0.0051153817 0.000624896 -0.004490485
-0.0000000000000007 0.0099324695 0.013075021 0.023007490
-0.0000000000000013 0.0029372544 0.000883279 0.003820533
-0.0000000000000002 -0.009564509 0.003876707 -0.005687803
-0.0000000000000006 0.008365679 0.005046706 0.013412385
-0.0000000000000013 -0.023021126 0.026003285 0.002982159
-0.0000000000000111 -0.005059549 0.001127408 -0.003932141
-0.0000000000000020 -0.004179649 0.005913651 0.001734002
-0.0000000000000020 0.001502776 0.001444011 0.002946787
-0.0000000000000016 0.035031268 0.009466930 0.044498198
-0.0000000000000014 -0.0003336719 0.017093500 0.016759828
-0.0000000000003866 -0.003215208 0.004996565 0.001781357
-0.0000000000000380 -0.001424347 0.075035687 0.073611340
-0.0000000000000039 0.002295939 0.000427188 0.002723127
-0.0000000000000022 0.0048555419 0.000190369 0.005045911
-0.0000000000000013 -0.001443864 0.004409786 0.002965922
-0.0000000000000023 0.007355549 0.005541363 0.012896912
-0.0000000000000004 0.003361026 0.001328245 0.004689270

Perkalian dg Koefisien untuk

Langkah 2 Perkalian menghitung ke langkah 2 TACit/Ait
Koefisien (TACit/Ait).
TACit/At-1= α1(1/At- Hasil Penjumlahan W+X+Y
1)+α2(ΔREV/At-
1)+α3(PPE/At-1)+e-0.007 -0.279 0.055 (TACit/Ait)
-0.0000000000000003 -0.011260635 0.008630048 -0.002630587
-0.0000000000000004 -0.016631980 0.003351009 -0.013280971
0.0000000000000000 0.013735295 0.002412876 0.016148171
-0.0000000000000014 -0.009753908 0.001724532 -0.008029376
-0.0000000000000044 0.0086512545 0.005261039 0.013912294
-0.0000000000000006 -0.010256180 0.001035602 -0.009220578
-0.0000000000000002 0.002850199 0.005957475 0.008807674
-0.0000000000000006 0.001738030 0.001065777 0.002803807
-0.0000000000000053 -0.013574466 0.001315448 -0.012259018
-0.0000000000000094 0.132856815 0.000029690 0.132886505
-0.0000000000000054 -0.002681318 0.002009499 -0.000671819
-0.0000000000000059 0.011088294 0.000094205 0.011182499
-0.0000000000000010 0.002265599 0.001516424 0.003782023
-0.0000000000000086 -0.007977146 0.007820334 -0.000156812
-0.0000000000000007 -0.0065958023 0.012188030 0.005592228
-0.0000000000000013 0.002161193 0.000973797 0.003134989
-0.0000000000000002 -0.001210089 0.004665810 0.003455721
-0.0000000000000005 -0.0014043313 0.005021689 0.003617358
-0.0000000000000011 0.000981717 0.025930759 0.026912476
-0.0000000000000018 -0.002358787 0.000171587 -0.002187201
-0.0000000000000018 -0.0008543161 0.005234712 0.004380396
-0.0000000000000017 0.0391349858 0.001221249 0.040356235
-0.0000000000000016 0.003756847 0.009465266 0.013222113
-0.0000000000000008 -0.0021889842 0.012101976 0.009912992
-0.0000000000003512 -0.011846605 0.004491032 -0.007355573
-0.0000000000000184 -0.0039044842 0.034592177 0.030687692
-0.0000000000000035 0.001474801 0.000413474 0.001888276
-0.0000000000000021 0.0147366885 0.000176799 0.014913488
-0.0000000000000013 0.0022806308 0.004338566 0.006619196
-0.0000000000000023 0.002366418 0.005449376 0.007815794
-0.0000000000000003 -0.003260453 0.001118313 -0.002142140

Langkah 2 Perkalian Perkalian dg Koefisien

Koefisien (TACit/Ait).
TACit/At-1= α1(1/At- Hasil Penjumlahan W+X+Y
1)+α2(ΔREV/At-
1)+α3(PPE/At-1)+e-0.007 -0.279 0.055 (TACit/Ait)
-0.0000000000000003 0.019487701 0.008501496 0.027989198
-0.0000000000000004 -0.000783960 0.003540094 0.002756134
0.0000000000000000 -0.003850226 0.002205437 -0.001644790
-0.0000000000000013 0.0002115547 0.001746052 0.001957607
-0.0000000000000042 -0.003488976 0.004789661 0.001300685
-0.0000000000000005 0.005722178 0.000795577 0.006517756
-0.0000000000000002 -0.010819790 0.005421651 -0.005398139
-0.0000000000000006 -0.007463017 0.000998425 -0.006464592
-0.0000000000000039 0.025279496 0.000751989 0.026031486
-0.0000000000000091 -0.0002779282 0.000016325 -0.000261603
-0.0000000000000052 -0.002183755 0.001889951 -0.000293804
-0.0000000000000058 -0.003943782 0.000091935 -0.003851847
-0.0000000000000010 -0.0001918160 0.001707641 0.001515825
-0.0000000000000077 0.022034421 0.007787669 0.029822090
-0.0000000000000006 0.007016756 0.011011790 0.018028546
 -0.0000000000000006 -0.015992809 0.000419729 -0.015573080
-0.0000000000000001 -0.009539975 0.005248730 -0.004291245
-0.0000000000000005 0.0020513204 0.005170015 0.007221336
-0.0000000000000011 0.013281357 0.031279655 0.044561012
-0.0000000000000014 -0.004711952 0.000122652 -0.004589300
-0.0000000000000015 -0.006608989 0.004147734 -0.002461255
-0.0000000000000017 0.0001712511 0.000882096 0.001053347
-0.0000000000000016 -0.003561903 0.009303224 0.005741321
-0.0000000000000006 0.003397607 0.009536296 0.012933904
-0.0000000000003108 -0.016307648 0.004095128 -0.012212520
-0.0000000000000168 -0.071062169 0.030605202 -0.040456968
-0.0000000000000032 -0.000623660 0.000381273 -0.000242388
-0.0000000000000020 0.004452733 0.000130414 0.004583148
-0.0000000000000013 -0.0002107601 0.004372262 0.004161502
-0.0000000000000023 -0.006299561 0.005293221 -0.001006340
-0.0000000000000003 -0.000265847 0.000960018 0.000694171

Coefficientsa
Unstandardized Coefficients
Model B Std. Error
1 (Constant) 0.536 0.471
X1 -3355896265.196 47296135655.375
X2 -14.261 5.322
X3 1.201 2.262
a. Dependent Variable: Y
 (X2)D_REVit/A(t-1) -
Hasil Ditaambahkan semua
(X1)1/A(t-1) x (Hasil Beta Spss) D_RECit/A(t-1) x (Hasil Beta (X3)PPEit/A(t-1) x (Hasil Beta Spss)
(AA+AB+AC)=NDA
Spss)
-0.007 -0.279 0.055 NDA
-0.0000000000000003 0.000141444 0.009100716 0.009242160
-0.0000000000000004 0.001915851 0.003388935 0.005304786
0.0000000000000000 -0.024735710 0.002951004 -0.021784706
-0.0000000000000016 -0.005220770 0.002055316 -0.003165454
-0.0000000000000055 -0.000038523 0.006843284 0.006804760
-0.0000000000000007 -0.006145370 0.000900568 -0.005244802
-0.0000000000000003 0.008922600 0.006377989 0.015300589
-0.0000000000000007 -0.003943474 0.001306651 -0.002636823
-0.0000000000000061 0.0008744065 0.001333965 0.002208372
-0.0000000000000124 -0.081608517 0.000033170 -0.081575346
-0.0000000000000054 0.013701574 0.002067894 0.015769468
-0.0000000000000057 0.009176727 0.000129463 0.009306189
-0.0000000000000011 -0.0230908112 0.001642524 -0.021448287
-0.0000000000000010 -0.008440074 0.000624896 -0.007815177
-0.0000000000000007 0.015383982 0.013075021 0.028459003
-0.0000000000000013 0.0053391356 0.000883279 0.006222415
-0.0000000000000002 -0.006939186 0.003876707 -0.003062480
-0.0000000000000006 0.0023159024 0.005046706 0.007362608
-0.0000000000000013 -0.021621664 0.026003285 0.004381621
-0.0000000000000111 -0.007826399 0.001127408 -0.006698991
-0.0000000000000020 -0.007092916 0.005913651 -0.001179265
-0.0000000000000020 0.001122177 0.001444011 0.002566188
-0.0000000000000016 0.035204727 0.009466930 0.044671657
-0.0000000000000014 0.0048939965 0.017093500 0.021987497
-0.0000000000003866 -0.004437775 0.004996565 0.000558789
-0.0000000000000380 -0.003546735 0.075035687 0.071488952
-0.0000000000000039 0.001525376 0.000427188 0.001952564
-0.0000000000000022 0.0036263189 0.000190369 0.003816688
 -0.0000000000000013 -0.0017225053 0.004409786 0.002687280
-0.0000000000000023 0.007610410 0.005541363 0.013151773
-0.0000000000000004 0.009806851 0.001328245 0.011135095

Langkah ke 3

(X2)REVit/A(t-1) - RECit/A(t-1) x Hasil Ditaambahkan semua

(X1)1/A(t-1) x (Hasil Beta Spss) (X3)PPEit/A(t-1) x (Hasil Beta Spss)
(Hasil Beta Spss) (AA+AB+AC)=NDA
-0.007 -0.279 0.055 NDA
-0.0000000000000003 -0.007709736820 0.008630048359 0.000920311538883
-0.0000000000000004 -0.016318361943 0.003351009183 -0.012967352760185
0.0000000000000000 0.015727647287 0.002412875552 0.018140522839095
-0.0000000000000014 -0.002193248829 0.001724532021 -0.000468716807810
-0.0000000000000044 0.0077591696 0.005261039179 0.013020208763971
-0.0000000000000006 -0.003235355116 0.001035601520 -0.002199753595724
-0.0000000000000002 0.003044106723 0.005957474747 0.009001581469920
-0.0000000000000006 0.001879364182 0.001065776611 0.002945140792974
-0.0000000000000053 -0.010410611444 0.001315448298 -0.009095163146475
-0.0000000000000094 0.132639906509 0.000029689977 0.132669596486096
-0.0000000000000054 0.000107279252 0.002009499093 0.002116778344932
-0.0000000000000059 0.011392383777 0.000094205212 0.011486588988885
-0.0000000000000010 0.001787407839 0.001516423561 0.003303831400379
-0.0000000000000086 -0.003553478838 0.007820334035 0.004266855196788
-0.0000000000000007 -0.010264197911 0.012188029797 0.001923831885756
-0.0000000000000013 -0.0019212552 0.000973796527 -0.000947458672906
-0.0000000000000002 0.001485115529 0.004665809743 0.006150925271531
-0.0000000000000005 -0.0041416774 0.005021689460 0.000880012029554
-0.0000000000000011 0.001150337230 0.025930758978 0.027081096207225
-0.0000000000000018 -0.001921640023 0.000171586785 -0.001750053238034
 -0.0000000000000018 0.000214846584 0.005234711718 0.005449558301771
-0.0000000000000017 0.0386808756 0.001221249166 0.039902124791043
-0.0000000000000016 0.004456873497 0.009465266418 0.013922139914463
-0.0000000000000008 0.0024393696 0.012101976345 0.014541345945844
-0.0000000000003512 -0.008292080449 0.004491031967 -0.003801048481572
-0.0000000000000184 -0.0017771730 0.034592176727 0.032815003707449
-0.0000000000000035 -0.003690266358 0.000413474278 -0.003276792079744
-0.0000000000000021 0.008784259517 0.000176799059 0.008961058576303
-0.0000000000000013 0.0029025882 0.004338565574 0.007241153759962
-0.0000000000000023 0.002174174337 0.005449376422 0.007623550759307
-0.0000000000000003 -0.001829437921 0.001118313170 -0.000711124751429

(X2)REVit/A(t-1) - RECit/A(t-1) x Hasil Ditaambahkan semua

(X1)1/A(t-1) x (Hasil Beta Spss) (X3)PPEit/A(t-1) x (Hasil Beta Spss)
(Hasil Beta Spss) (AA+AB+AC)=NDA
-0.007 -0.279 0.055 NDA
-0.0000000000000003 0.020656880 0.008501496 0.029158376
-0.0000000000000004 -0.0076402539 0.003540094 -0.004100160
0.0000000000000000 -0.003113114 0.002205437 -0.000907677
-0.0000000000000013 -0.0009747456 0.001746052 0.000771306
-0.0000000000000042 -0.003357097 0.004789661 0.001432565
-0.0000000000000005 0.004058096 0.000795577 0.004853673
-0.0000000000000002 -0.008577518 0.005421651 -0.003155867
-0.0000000000000006 -0.000722017 0.000998425 0.000276408
-0.0000000000000039 0.023159689 0.000751989 0.023911678
-0.0000000000000091 -0.002813068 0.000016325 -0.002796743
-0.0000000000000052 -0.009593858 0.001889951 -0.007703907
-0.0000000000000058 -0.0003853289 0.000091935 -0.000293394
-0.0000000000000010 -0.001991654 0.001707641 -0.000284013
-0.0000000000000077 0.026276350 0.007787669 0.034064019
-0.0000000000000006 0.0113825344 0.011011790 0.022394324
 -0.0000000000000006 -0.014926257 0.000419729 -0.014506529
-0.0000000000000001 -0.008855245 0.005248730 -0.003606514
-0.0000000000000005 0.0034815022 0.005170015 0.008651517
-0.0000000000000011 0.016252409 0.031279655 0.047532064
-0.0000000000000014 -0.002480442 0.000122652 -0.002357790
-0.0000000000000015 -0.009529784 0.004147734 -0.005382050
-0.0000000000000017 0.001770118 0.000882096 0.002652214
-0.0000000000000016 -0.003925111 0.009303224 0.005378113
-0.0000000000000006 0.0043082201 0.009536296 0.013844516
-0.0000000000003108 -0.016722094 0.004095128 -0.012626966
-0.0000000000000168 -0.067493275 0.030605202 -0.036888073
-0.0000000000000032 -0.0065735857 0.000381273 -0.006192313
-0.0000000000000020 0.007833755 0.000130414 0.007964169
-0.0000000000000013 -0.002159089 0.004372262 0.002213173
-0.0000000000000023 -0.006818844 0.005293221 -0.001525623
-0.0000000000000003 -0.003346690 0.000960018 -0.002386672

oefficientsa
Standardized Coefficients
Beta t Sig.
1.138 0.258
-0.007 -0.071 0.944
-0.279 -2.680 0.009
0.055 0.531 0.597
 hasil pertambahan
Dari hasil
Perkalian Koefisien Hasil Akhir Manajemen
NDA(v+w+x)=NDA
(TACit/Ait) Laba (TACit/Ait) - NDA
(TACit/Ait) NDA DA (X1) (X2) (X3)
APLN 0.008698253 0.009242160 -0.0005 -0.007 -0.279 0.055
ASRI 0.004404750 0.005304786 -0.0009 -0.007 -0.279 0.055
BCIP -0.020769151 -0.021784706 0.0010 -0.007 -0.279 0.055
BEST -0.006236904 -0.003165454 -0.0031 -0.007 -0.279 0.055
BIPP 0.006370819 0.006804760 -0.0004 -0.007 -0.279 0.055
BKSL -0.000721019 -0.005244802 0.0045 -0.007 -0.279 0.055
CTRA 0.014625345 0.015300589 -0.0007 -0.007 -0.279 0.055
DILD -0.000745620 -0.002636823 0.0019 -0.007 -0.279 0.055
EMDE 0.000135076 0.002208372 -0.0021 -0.007 -0.279 0.055
FMII -0.078065526 -0.081575346 0.0035 -0.007 -0.279 0.055
GAMA 0.015894946 0.015769468 0.0001 -0.007 -0.279 0.055
GMTD 0.009511692 0.009306189 0.0002 -0.007 -0.279 0.055
GWSA -0.022051265 -0.021448287 -0.0006 -0.007 -0.279 0.055
JRPT -0.004490485 -0.007815177 0.0033 -0.007 -0.279 0.055
KIJA 0.023007490 0.028459003 -0.0055 -0.007 -0.279 0.055
LPCK 0.003820533 0.006222415 -0.0024 -0.007 -0.279 0.055
LPKR -0.005687803 -0.003062480 -0.0026 -0.007 -0.279 0.055
MDLN 0.013412385 0.007362608 0.0060 -0.007 -0.279 0.055
MKPI 0.002982159 0.004381621 -0.0014 -0.007 -0.279 0.055
MMLP -0.003932141 -0.006698991 0.0028 -0.007 -0.279 0.055
MTLA 0.001734002 -0.001179265 0.0029 -0.007 -0.279 0.055
OMRE 0.002946787 0.002566188 0.0004 -0.007 -0.279 0.055
PLIN 0.044498198 0.044671657 -0.0002 -0.007 -0.279 0.055
PPRO 0.016759828 0.021987497 -0.0052 -0.007 -0.279 0.055
PWON 0.001781357 0.000558789 0.0012 -0.007 -0.279 0.055
RBMS 0.073611340 0.071488952 0.0021 -0.007 -0.279 0.055
RDTX 0.002723127 0.001952564 0.0008 -0.007 -0.279 0.055
RODA 0.005045911 0.003816688 0.0012 -0.007 -0.279 0.055
SCBD 0.002965922 0.002687280 0.0003 -0.007 -0.279 0.055
SMDM 0.012896912 0.013151773 -0.0003 -0.007 -0.279 0.055
SMRA 0.004689270 0.011135095 -0.0064 -0.007 -0.279 0.055

Langkah 4

hasil pertambahan
Dari hasil
Perkalian Koefisien Hasil Akhir Manajemen
NDA(v+w+x)=NDA
(TACit/Ait) Laba (TACit/Ait) - NDA
(TACit/Ait) NDA DA (X1) (X2) (X3)
APLN -0.002630587 0.000920312 -0.0036 -0.007 -0.279 0.055
ASRI -0.013280971 -0.012967353 -0.0003 -0.007 -0.279 0.055
BCIP 0.016148171 0.018140523 -0.0020 -0.007 -0.279 0.055
BEST -0.008029376 -0.000468717 -0.0076 -0.007 -0.279 0.055
BIPP 0.013912294 0.013020209 0.0009 -0.007 -0.279 0.055
BKSL -0.009220578 -0.002199754 -0.0070 -0.007 -0.279 0.055
CTRA 0.008807674 0.009001581 -0.0002 -0.007 -0.279 0.055
DILD 0.002803807 0.002945141 -0.0001 -0.007 -0.279 0.055
EMDE -0.012259018 -0.009095163 -0.0032 -0.007 -0.279 0.055
FMII 0.132886505 0.132669596 0.0002 -0.007 -0.279 0.055
GAMA -0.000671819 0.002116778 -0.0028 -0.007 -0.279 0.055
GMTD 0.011182499 0.011486589 -0.0003 -0.007 -0.279 0.055
GWSA 0.003782023 0.003303831 0.0005 -0.007 -0.279 0.055
JRPT -0.000156812 0.004266855 -0.0044 -0.007 -0.279 0.055
KIJA 0.005592228 0.001923832 0.0037 -0.007 -0.279 0.055
LPCK 0.003134989 -0.000947459 0.0041 -0.007 -0.279 0.055
LPKR 0.003455721 0.006150925 -0.0027 -0.007 -0.279 0.055
MDLN 0.003617358 0.000880012 0.0027 -0.007 -0.279 0.055
MKPI 0.026912476 0.027081096 -0.0002 -0.007 -0.279 0.055
MMLP -0.002187201 -0.001750053 -0.0004 -0.007 -0.279 0.055
MTLA 0.004380396 0.005449558 -0.0011 -0.007 -0.279 0.055
OMRE 0.040356235 0.039902125 0.0005 -0.007 -0.279 0.055
PLIN 0.013222113 0.013922140 -0.0007 -0.007 -0.279 0.055
PPRO 0.009912992 0.014541346 -0.0046 -0.007 -0.279 0.055
PWON -0.007355573 -0.003801048 -0.0036 -0.007 -0.279 0.055
RBMS 0.030687692 0.032815004 -0.0021 -0.007 -0.279 0.055
RDTX 0.001888276 -0.003276792 0.0052 -0.007 -0.279 0.055
RODA 0.014913488 0.008961059 0.0060 -0.007 -0.279 0.055
SCBD 0.006619196 0.007241154 -0.0006 -0.007 -0.279 0.055
SMDM 0.007815794 0.007623551 0.0002 -0.007 -0.279 0.055
SMRA -0.002142140 -0.000711125 -0.0014 -0.007 -0.279 0.055

hasil pertambahan
Dari hasil
Perkalian Koefisien Hasil Akhir Manajemen
NDA(v+w+x)=NDA
(TACit/Ait) Laba (TACit/Ait) - NDA
(TACit/Ait) NDA DA (X1) (X2) (X3)
APLN 0.027989198 0.029158376 -0.0012 -0.007 -0.279 0.055
ASRI 0.002756134 -0.004100160 0.0069 -0.007 -0.279 0.055
BCIP -0.001644790 -0.000907677 -0.0007 -0.007 -0.279 0.055
BEST 0.001957607 0.000771306 0.0012 -0.007 -0.279 0.055
BIPP 0.001300685 0.001432565 -0.0001 -0.007 -0.279 0.055
BKSL 0.006517756 0.004853673 0.0017 -0.007 -0.279 0.055
CTRA -0.005398139 -0.003155867 -0.0022 -0.007 -0.279 0.055
DILD -0.006464592 0.000276408 -0.0067 -0.007 -0.279 0.055
EMDE 0.026031486 0.023911678 0.0021 -0.007 -0.279 0.055
FMII -0.000261603 -0.002796743 0.0025 -0.007 -0.279 0.055
GAMA -0.000293804 -0.007703907 0.0074 -0.007 -0.279 0.055
GMTD -0.003851847 -0.000293394 -0.0036 -0.007 -0.279 0.055
GWSA 0.001515825 -0.000284013 0.0018 -0.007 -0.279 0.055
JRPT 0.029822090 0.034064019 -0.0042 -0.007 -0.279 0.055
KIJA 0.018028546 0.022394324 -0.0044 -0.007 -0.279 0.055
LPCK -0.015573080 -0.014506529 -0.0011 -0.007 -0.279 0.055
LPKR -0.004291245 -0.003606514 -0.0007 -0.007 -0.279 0.055
MDLN 0.007221336 0.008651517 -0.0014 -0.007 -0.279 0.055
MKPI 0.044561012 0.047532064 -0.0030 -0.007 -0.279 0.055
MMLP -0.004589300 -0.002357790 -0.0022 -0.007 -0.279 0.055
MTLA -0.002461255 -0.005382050 0.0029 -0.007 -0.279 0.055
OMRE 0.001053347 0.002652214 -0.0016 -0.007 -0.279 0.055
PLIN 0.005741321 0.005378113 0.0004 -0.007 -0.279 0.055
PPRO 0.012933904 0.013844516 -0.0009 -0.007 -0.279 0.055
PWON -0.012212520 -0.012626966 0.0004 -0.007 -0.279 0.055
RBMS -0.040456968 -0.036888073 -0.0036 -0.007 -0.279 0.055
RDTX -0.000242388 -0.006192313 0.0059 -0.007 -0.279 0.055
RODA 0.004583148 0.007964169 -0.0034 -0.007 -0.279 0.055
SCBD 0.004161502 0.002213173 0.0019 -0.007 -0.279 0.055
SMDM -0.001006340 -0.001525623 0.0005 -0.007 -0.279 0.055
SMRA 0.000694171 -0.002386672 0.0031 -0.007 -0.279 0.055
 (TACit/Ait)
-0.0000000000000003 -0.0004024629 0.0091007164 0.0086982535 APLN -0.0000000000000003
-0.0000000000000004 0.0010158150 0.0033889347 0.0044047497 ASRI -0.0000000000000004
0.0000000000000000 -0.0237201550 0.0029510043 -0.0207691508 BCIP 0.0000000000000000
-0.0000000000000016 -0.0082922199 0.0020553160 -0.0062369039 BEST -0.0000000000000016
-0.0000000000000055 -0.0004724649 0.0068432836 0.0063708187 BIPP -0.0000000000000055
-0.0000000000000007 -0.0016215869 0.0009005680 -0.0007210189 BKSL -0.0000000000000007
-0.0000000000000003 0.0082473558 0.0063779892 0.0146253450 CTRA -0.0000000000000003
-0.0000000000000007 -0.0020522709 0.0013066506 -0.0007456203 DILD -0.0000000000000007
-0.0000000000000061 -0.0011988891 0.0013339650 0.0001350759 EMDE -0.0000000000000061
-0.0000000000000124 -0.0780986966 0.0000331703 -0.0780655263 FMII -0.0000000000000124
-0.0000000000000054 0.0138270527 0.0020678938 0.0158949465 GAMA -0.0000000000000054
-0.0000000000000057 0.0093822296 0.0001294628 0.0095116924 GMTD -0.0000000000000057
-0.0000000000000011 -0.0236937892 0.0016425245 -0.0220512647 GWSA -0.0000000000000011
-0.0000000000000010 -0.0051153817 0.0006248964 -0.0044904852 JRPT -0.0000000000000010
-0.0000000000000007 0.0099324695 0.0130750208 0.0230074903 KIJA -0.0000000000000007
-0.0000000000000013 0.0029372544 0.0008832790 0.0038205334 LPCK -0.0000000000000013
-0.0000000000000002 -0.0095645094 0.0038767065 -0.0056878028 LPKR -0.0000000000000002
-0.0000000000000006 0.0083656789 0.0050467058 0.0134123847 MDLN -0.0000000000000006
-0.0000000000000013 -0.0230211261 0.0260032850 0.0029821590 MKPI -0.0000000000000013
-0.0000000000000111 -0.0050595487 0.0011274078 -0.0039321409 MMLP -0.0000000000000111
-0.0000000000000020 -0.0041796491 0.0059136511 0.0017340019 MTLA -0.0000000000000020
-0.0000000000000020 0.0015027758 0.0014440108 0.0029467866 OMRE -0.0000000000000020
-0.0000000000000016 0.0350312678 0.0094669303 0.0444981981 PLIN -0.0000000000000016
-0.0000000000000014 -0.0003336719 0.0170935000 0.0167598282 PPRO -0.0000000000000014
-0.0000000000003866 -0.0032152080 0.0049965646 0.0017813566 PWON -0.0000000000003866
-0.0000000000000380 -0.0014243473 0.0750356871 0.0736113398 RBMS -0.0000000000000380
-0.0000000000000039 0.0022959392 0.0004271878 0.0027231270 RDTX -0.0000000000000039
-0.0000000000000022 0.0048555419 0.0001903689 0.0050459109 RODA -0.0000000000000022
-0.0000000000000013 -0.0014438640 0.0044097855 0.0029659216 SCBD -0.0000000000000013
-0.0000000000000023 0.0073555487 0.0055413630 0.0128969117 SMDM -0.0000000000000023
-0.0000000000000004 0.0033610258 0.0013282445 0.0046892704 SMRA -0.0000000000000004

(TACit/Ait)
-0.0000000000000003 -0.0112606353 0.0086300484 -0.0026305869 APLN -0.0000000000000003
-0.0000000000000004 -0.0166319805 0.0033510092 -0.0132809713 ASRI -0.0000000000000004
0.0000000000000000 0.0137352950 0.0024128756 0.0161481706 BCIP 0.0000000000000000
-0.0000000000000014 -0.0097539085 0.0017245320 -0.0080293765 BEST -0.0000000000000014
-0.0000000000000044 0.0086512545 0.0052610392 0.0139122937 BIPP -0.0000000000000044
-0.0000000000000006 -0.0102561796 0.0010356015 -0.0092205781 BKSL -0.0000000000000006
-0.0000000000000002 0.0028501992 0.0059574747 0.0088076740 CTRA -0.0000000000000002
-0.0000000000000006 0.0017380303 0.0010657766 0.0028038069 DILD -0.0000000000000006
-0.0000000000000053 -0.0135744661 0.0013154483 -0.0122590178 EMDE -0.0000000000000053
-0.0000000000000094 0.1328568151 0.0000296900 0.1328865051 FMII -0.0000000000000094
-0.0000000000000054 -0.0026813177 0.0020094991 -0.0006718186 GAMA -0.0000000000000054
-0.0000000000000059 0.0110882937 0.0000942052 0.0111824989 GMTD -0.0000000000000059
-0.0000000000000010 0.0022655992 0.0015164236 0.0037820228 GWSA -0.0000000000000010
-0.0000000000000086 -0.0079771463 0.0078203340 -0.0001568123 JRPT -0.0000000000000086
-0.0000000000000007 -0.0065958023 0.0121880298 0.0055922275 KIJA -0.0000000000000007
-0.0000000000000013 0.0021611926 0.0009737965 0.0031349891 LPCK -0.0000000000000013
-0.0000000000000002 -0.0012100887 0.0046658097 0.0034557211 LPKR -0.0000000000000002
-0.0000000000000005 -0.0014043313 0.0050216895 0.0036173581 MDLN -0.0000000000000005
-0.0000000000000011 0.0009817172 0.0259307590 0.0269124761 MKPI -0.0000000000000011
-0.0000000000000018 -0.0023587875 0.0001715868 -0.0021872007 MMLP -0.0000000000000018
-0.0000000000000018 -0.0008543161 0.0052347117 0.0043803956 MTLA -0.0000000000000018
-0.0000000000000017 0.0391349858 0.0012212492 0.0403562350 OMRE -0.0000000000000017
-0.0000000000000016 0.0037568469 0.0094652664 0.0132221133 PLIN -0.0000000000000016
-0.0000000000000008 -0.0021889842 0.0121019763 0.0099129921 PPRO -0.0000000000000008
-0.0000000000003512 -0.0118466052 0.0044910320 -0.0073555732 PWON -0.0000000000003512
-0.0000000000000184 -0.0039044842 0.0345921767 0.0306876925 RBMS -0.0000000000000184
-0.0000000000000035 0.0014748014 0.0004134743 0.0018882756 RDTX -0.0000000000000035
-0.0000000000000021 0.0147366885 0.0001767991 0.0149134876 RODA -0.0000000000000021
-0.0000000000000013 0.0022806308 0.0043385656 0.0066191964 SCBD -0.0000000000000013
-0.0000000000000023 0.0023664175 0.0054493764 0.0078157939 SMDM -0.0000000000000023
-0.0000000000000003 -0.0032604528 0.0011183132 -0.0021421396 SMRA -0.0000000000000003

(TACit/Ait)
-0.0000000000000003 0.0194877015 0.0085014962 0.0279891977 APLN -0.0000000000000003
-0.0000000000000004 -0.0007839602 0.0035400937 0.0027561335 ASRI -0.0000000000000004
0.0000000000000000 -0.0038502264 0.0022054366 -0.0016447898 BCIP 0.0000000000000000
-0.0000000000000013 0.0002115547 0.0017460519 0.0019576066 BEST -0.0000000000000013
-0.0000000000000042 -0.0034889763 0.0047896612 0.0013006849 BIPP -0.0000000000000042
-0.0000000000000005 0.0057221784 0.0007955772 0.0065177557 BKSL -0.0000000000000005
-0.0000000000000002 -0.0108197897 0.0054216512 -0.0053981385 CTRA -0.0000000000000002
-0.0000000000000006 -0.0074630169 0.0009984253 -0.0064645915 DILD -0.0000000000000006
-0.0000000000000039 0.0252794964 0.0007519893 0.0260314857 EMDE -0.0000000000000039
-0.0000000000000091 -0.0002779282 0.0000163249 -0.0002616033 FMII -0.0000000000000091
-0.0000000000000052 -0.0021837550 0.0018899509 -0.0002938041 GAMA -0.0000000000000052
-0.0000000000000058 -0.0039437820 0.0000919350 -0.0038518470 GMTD -0.0000000000000058
-0.0000000000000010 -0.0001918160 0.0017076411 0.0015158251 GWSA -0.0000000000000010
-0.0000000000000077 0.0220344206 0.0077876692 0.0298220897 JRPT -0.0000000000000077
-0.0000000000000006 0.0070167561 0.0110117896 0.0180285457 KIJA -0.0000000000000006
-0.0000000000000006 -0.0159928088 0.0004197287 -0.0155730802 LPCK -0.0000000000000006
-0.0000000000000001 -0.0095399755 0.0052487304 -0.0042912451 LPKR -0.0000000000000001
-0.0000000000000005 0.0020513204 0.0051700152 0.0072213356 MDLN -0.0000000000000005
-0.0000000000000011 0.0132813565 0.0312796553 0.0445610118 MKPI -0.0000000000000011
-0.0000000000000014 -0.0047119517 0.0001226517 -0.0045892999 MMLP -0.0000000000000014
-0.0000000000000015 -0.0066089891 0.0041477344 -0.0024612547 MTLA -0.0000000000000015
-0.0000000000000017 0.0001712511 0.0008820956 0.0010533467 OMRE -0.0000000000000017
-0.0000000000000016 -0.0035619028 0.0093032242 0.0057413214 PLIN -0.0000000000000016
-0.0000000000000006 0.0033976072 0.0095362964 0.0129339036 PPRO -0.0000000000000006
-0.0000000000003108 -0.0163076481 0.0040951277 -0.0122125204 PWON -0.0000000000003108
-0.0000000000000168 -0.0710621693 0.0306052017 -0.0404569676 RBMS -0.0000000000000168
-0.0000000000000032 -0.0006236605 0.0003812728 -0.0002423877 RDTX -0.0000000000000032
-0.0000000000000020 0.0044527331 0.0001304145 0.0045831476 RODA -0.0000000000000020
-0.0000000000000013 -0.0002107601 0.0043722620 0.0041615019 SCBD -0.0000000000000013
-0.0000000000000023 -0.0062995606 0.0052932206 -0.0010063400 SMDM -0.0000000000000023
-0.0000000000000003 -0.0002658473 0.0009600183 0.0006941710 SMRA -0.0000000000000003
 2016 DA Ket: wrna hijau Ket: wrna biru
NDA revisi kedua tua revisi ketiga
0.0001414436 0.0091007164 0.0092421600 -0.0005
0.0019158515 0.0033889347 0.0053047861 -0.0009
-0.0247357100 0.0029510043 -0.0217847057 0.0010
-0.0052207701 0.0020553160 -0.0031654541 -0.0031
-0.0000385233 0.0068432836 0.0068047603 -0.0004
-0.0061453705 0.0009005680 -0.0052448025 0.0045
0.0089226000 0.0063779892 0.0153005893 -0.0007
-0.0039434741 0.0013066506 -0.0026368235 0.0019
0.0008744065 0.0013339650 0.0022083716 -0.0021 ok1
-0.0816085167 0.0000331703 -0.0815753464 0.0035
0.0137015742 0.0020678938 0.0157694680 0.0001
0.0091767265 0.0001294628 0.0093061894 0.0002
-0.0230908112 0.0016425245 -0.0214482867 -0.0006
-0.0084400738 0.0006248964 -0.0078151774 0.0033
0.0153839823 0.0130750208 0.0284590031 -0.0055 ok1 & ok2
0.0053391356 0.0008832790 0.0062224146 -0.0024
-0.0069391861 0.0038767065 -0.0030624796 -0.0026
0.0023159024 0.0050467058 0.0073626082 0.0060
-0.0216216640 0.0260032850 0.0043816210 -0.0014
-0.0078263988 0.0011274078 -0.0066989910 0.0028
-0.0070929156 0.0059136511 -0.0011792645 0.0029
0.0011221772 0.0014440108 0.0025661880 0.0004
0.0352047266 0.0094669303 0.0446716569 -0.0002
0.0048939965 0.0170935000 0.0219874966 -0.0052 ok1 & ok2
-0.0044377754 0.0049965646 0.0005587892 0.0012
-0.0035467354 0.0750356871 0.0714889518 0.0021
0.0015253764 0.0004271878 0.0019525642 0.0008
0.0036263189 0.0001903689 0.0038166878 0.0012
-0.0017225053 0.0044097855 0.0026872803 0.0003
0.0076104099 0.0055413630 0.0131517728 -0.0003
0.0098068506 0.0013282445 0.0111350952 -0.0064

NDA 2017 DA
-0.0077097368 0.0086300484 0.0009203115 -0.0036
-0.0163183619 0.0033510092 -0.0129673528 -0.0003
0.0157276473 0.0024128756 0.0181405228 -0.0020
-0.0021932488 0.0017245320 -0.0004687168 -0.0076
0.0077591696 0.0052610392 0.0130202088 0.0009 ok1 & ok2
-0.0032353551 0.0010356015 -0.0021997536 -0.0070
0.0030441067 0.0059574747 0.0090015815 -0.0002
0.0018793642 0.0010657766 0.0029451408 -0.0001
-0.0104106114 0.0013154483 -0.0090951631 -0.0032
 0.1326399065 0.0000296900 0.1326695965 0.0002
0.0001072793 0.0020094991 0.0021167783 -0.0028
0.0113923838 0.0000942052 0.0114865890 -0.0003
0.0017874078 0.0015164236 0.0033038314 0.0005
-0.0035534788 0.0078203340 0.0042668552 -0.0044
-0.0102641979 0.0121880298 0.0019238319 0.0037 ok1
-0.0019212552 0.0009737965 -0.0009474587 0.0041
0.0014851155 0.0046658097 0.0061509253 -0.0027
-0.0041416774 0.0050216895 0.0008800120 0.0027
0.0011503372 0.0259307590 0.0270810962 -0.0002
-0.0019216400 0.0001715868 -0.0017500532 -0.0004
0.0002148466 0.0052347117 0.0054495583 -0.0011 Ok2
0.0386808756 0.0012212492 0.0399021248 0.0005
0.0044568735 0.0094652664 0.0139221399 -0.0007
0.0024393696 0.0121019763 0.0145413459 -0.0046
-0.0082920804 0.0044910320 -0.0038010485 -0.0036
-0.0017771730 0.0345921767 0.0328150037 -0.0021
-0.0036902664 0.0004134743 -0.0032767921 0.0052
0.0087842595 0.0001767991 0.0089610586 0.0060 Ok2
0.0029025882 0.0043385656 0.0072411538 -0.0006
0.0021741743 0.0054493764 0.0076235508 0.0002
-0.0018294379 0.0011183132 -0.0007111248 -0.0014

NDA 2018 DA
0.0206568796 0.0085014962 0.0291583758 -0.0012
-0.0076402539 0.0035400937 -0.0041001602 0.0069
-0.0031131136 0.0022054366 -0.0009076771 -0.0007
-0.0009747456 0.0017460519 0.0007713062 0.0012
-0.0033570966 0.0047896612 0.0014325646 -0.0001
0.0040580956 0.0007955772 0.0048536728 0.0017
-0.0085775184 0.0054216512 -0.0031558672 -0.0022
-0.0007220171 0.0009984253 0.0002764083 -0.0067
0.0231596885 0.0007519893 0.0239116778 0.0021
-0.0028130677 0.0000163249 -0.0027967428 0.0025
-0.0095938579 0.0018899509 -0.0077039070 0.0074
-0.0003853289 0.0000919350 -0.0002933939 -0.0036
-0.0019916543 0.0017076411 -0.0002840132 0.0018
0.0262763500 0.0077876692 0.0340640192 -0.0042
0.0113825344 0.0110117896 0.0223943241 -0.0044 Ok2
-0.0149262574 0.0004197287 -0.0145065287 -0.0011
-0.0088552447 0.0052487304 -0.0036065144 -0.0007
0.0034815022 0.0051700152 0.0086515174 -0.0014
0.0162524087 0.0312796553 0.0475320640 -0.0030
-0.0024804415 0.0001226517 -0.0023577898 -0.0022
-0.0095297840 0.0041477344 -0.0053820496 0.0029
 0.0017701184 0.0008820956 0.0026522140 -0.0016
-0.0039251114 0.0093032242 0.0053781128 0.0004
0.0043082201 0.0095362964 0.0138445165 -0.0009 ok1
-0.0167220940 0.0040951277 -0.0126269663 0.0004
-0.0674932752 0.0306052017 -0.0368880735 -0.0036
-0.0065735857 0.0003812728 -0.0061923129 0.0059
0.0078337547 0.0001304145 0.0079641691 -0.0034
-0.0021590891 0.0043722620 0.0022131729 0.0019
-0.0068188435 0.0052932206 -0.0015256230 0.0005
-0.0033466900 0.0009600183 -0.0023866717 0.0031
 DA

-0.0005
-0.0009
0.0010
-0.0031
-0.0004
0.0045
-0.0007
0.0019
-0.0021
0.0035
0.0001
0.0002
-0.0006
0.0033
-0.0055
-0.0024
-0.0026
0.0060
-0.0014
0.0028
0.0029
0.0004
-0.0002
-0.0052
0.0012
0.0021
0.0008
0.0012
0.0003
-0.0003
-0.0064

DA
-0.0036
-0.0003
-0.0020
-0.0076
0.0009
-0.0070
-0.0002
-0.0001
-0.0032
 0.0002
-0.0028
-0.0003
0.0005
-0.0044
0.0037
0.0041
-0.0027
0.0027
-0.0002
-0.0004
-0.0011
0.0005
-0.0007
-0.0046
-0.0036
-0.0021
0.0052
0.0060
-0.0006
0.0002
-0.0014

DA
-0.0012
0.0069
-0.0007
0.0012
-0.0001
0.0017
-0.0022
-0.0067
0.0021
0.0025
0.0074
-0.0036
0.0018
-0.0042
-0.0044
-0.0011
-0.0007
-0.0014
-0.0030
-0.0022
0.0029
-0.0016
0.0004
-0.0009
0.0004
-0.0036
0.0059
-0.0034
0.0019
0.0005
0.0031
 2016 2017
2016 APLN -0.0005 DA DA
2017 APLN -0.0036 APLN -0.0005 -0.0036
2018 APLN -0.0012 ASRI -0.0009 -0.0003
2016 ASRI -0.0009 BCIP 0.0010 -0.0020
2017 ASRI -0.0003 BEST -0.0031 -0.0076
2018 ASRI 0.0069 BIPP -0.0004 0.0079
2016 BCIP 0.0010 BKSL 0.0045 -0.0070
2017 BCIP -0.0020 CTRA -0.0007 -0.0002
2018 BCIP -0.0007 DILD 0.0019 -0.0001
2016 BEST -0.0031 EMDE -0.0099 -0.0032
2017 BEST -0.0076 FMII 0.0035 0.0002
2018 BEST 0.0012 GAMA 0.0001 -0.0028
2016 BIPP -0.0004 GMTD 0.0002 -0.0003
2017 BIPP 0.0009 GWSA -0.0006 0.0005
2018 BIPP -0.0001 JRPT 0.0033 -0.0044
2016 BKSL 0.0045 KIJA -0.0094 0.0086
2017 BKSL -0.0070 LPCK -0.0024 0.0041
2018 BKSL 0.0017 LPKR -0.0026 -0.0027
2016 CTRA -0.0007 MDLN 0.0060 0.0027
2017 CTRA -0.0002 MKPI -0.0014 -0.0002
2018 CTRA -0.0022 MMLP 0.0028 -0.0004
2016 DILD 0.0019 MTLA 0.0029 -0.0088
2017 DILD -0.0001 OMRE 0.0004 0.0005
2018 DILD -0.0067 PLIN -0.0002 -0.0007
2016 EMDE -0.0021 PPRO -0.0082 -0.0046
2017 EMDE -0.0032 PWON 0.0012 -0.0036
2018 EMDE 0.0021 RBMS 0.0021 -0.0021
2016 FMII 0.0035 RDTX 0.0008 0.0052
2017 FMII 0.0002 RODA 0.0012 0.0078
2018 FMII 0.0025 SCBD 0.0003 -0.0006
2016 GAMA 0.0001 SMDM -0.0003 0.0002
2017 GAMA -0.0028 SMRA -0.0064 -0.0014
2018 GAMA 0.0074
2016 GMTD 0.0002
2017 GMTD -0.0003
2018 GMTD -0.0036
2016 GWSA -0.0006
2017 GWSA 0.0005
2018 GWSA 0.0018
2016 JRPT 0.0033
2017 JRPT -0.0044
2018 JRPT -0.0042
2016 KIJA -0.0055
2017 KIJA 0.0037
2018 KIJA -0.0044
2016 LPCK -0.0024
2017 LPCK 0.0041
2018 LPCK -0.0011
2016 LPKR -0.0026
2017 LPKR -0.0027
2018 LPKR -0.0007
2016 MDLN 0.0060
2017 MDLN 0.0027
2018 MDLN -0.0014
2016 MKPI -0.0014
2017 MKPI -0.0002
2018 MKPI -0.0030
2016 MMLP 0.0028
2017 MMLP -0.0004
2018 MMLP -0.0022
2016 MTLA 0.0029
2017 MTLA -0.0011
2018 MTLA 0.0029
2016 OMRE 0.0004
2017 OMRE 0.0005
2018 OMRE -0.0016
2016 PLIN -0.0002
2017 PLIN -0.0007
2018 PLIN 0.0004
2016 PPRO -0.0052
2017 PPRO -0.0046
2018 PPRO -0.0009
2016 PWON 0.0012
2017 PWON -0.0036
2018 PWON 0.0004
2016 RBMS 0.0021
2017 RBMS -0.0021
2018 RBMS -0.0036
2016 RDTX 0.0008
2017 RDTX 0.0052
2018 RDTX 0.0059
2016 RODA 0.0012
2017 RODA 0.0060
2018 RODA -0.0034
2016 SCBD 0.0003
2017 SCBD -0.0006
2018 SCBD 0.0019
2016 SMDM -0.0003
2017 SMDM 0.0002
2018 SMDM 0.0005
2016 SMRA -0.0064
2017 SMRA -0.0014
2018 SMRA 0.0031
 2018
DA
-0.0012
0.0069
-0.0007
0.0012
-0.0001
0.0017
-0.0022
-0.0067
0.0021
0.0025
0.0074
-0.0036
0.0018
-0.0042
-0.0085
-0.0011
-0.0007
-0.0014
-0.0030
-0.0022
0.0029
-0.0016
0.0004
-0.0397
0.0004
-0.0036
0.0059
-0.0034
0.0019
0.0005
0.0031
 Manajemen Laba (2016-2018)
Kode Manajemen Laba
No Perusaha Average
an 2016 2017 2018
1 APLN -0.0005 -0.0036 -0.0012 -0.002
2 ASRI -0.0009 -0.0003 0.0069 0.002
3 BCIP 0.0010 -0.0020 -0.0007 -0.001
4 BEST -0.0031 -0.0076 0.0012 -0.003
5 BIPP -0.0004 0.0009 -0.0001 0.000
6 BKSL 0.0045 -0.0070 0.0017 0.000
7 CTRA -0.0007 -0.0002 -0.0022 -0.001
8 DILD 0.0019 -0.0001 -0.0067 -0.002
9 EMDE -0.0021 -0.0032 0.0021 -0.001
10 FMII 0.0035 0.0002 0.0025 0.002
11 GAMA 0.0001 -0.0028 0.0074 0.002
12 GMTD 0.0002 -0.0003 -0.0036 -0.001
13 GWSA -0.0006 0.0005 0.0018 0.001
14 JRPT 0.0033 -0.0044 -0.0042 -0.002
15 KIJA -0.0055 0.0037 -0.0044 -0.002
16 LPCK -0.0024 0.0041 -0.0011 0.000
17 LPKR -0.0026 -0.0027 -0.0007 -0.002
18 MDLN 0.0060 0.0027 -0.0014 0.002
19 MKPI -0.0014 -0.0002 -0.0030 -0.002
20 MMLP 0.0028 -0.0004 -0.0022 0.000
21 MTLA 0.0029 -0.0011 0.0029 0.002
22 OMRE 0.0004 0.0005 -0.0016 0.000
23 PLIN -0.0002 -0.0007 0.0004 0.000
24 PPRO -0.0052 -0.0046 -0.0009 -0.004
25 PWON 0.0012 -0.0036 0.0004 -0.001
26 RBMS 0.0021 -0.0021 -0.0036 -0.001
27 RDTX 0.0008 0.0052 0.0059 0.004
28 RODA 0.0012 0.0060 -0.0034 0.001
29 SCBD 0.0003 -0.0006 0.0019 0.001
30 SMDM -0.0003 0.0002 0.0005 0.000
31 SMRA -0.0064 -0.0014 0.0031 -0.002
Maksimum 0.01 0.01 0.01
Minimum -0.01 -0.01 -0.01
Average 0.00 0.00 0.00
Max (2016-2018) 0.01
Min (2016-2018) -0.01
Average (2016-2018) 0.00
 2016 2017 2018
DA DA DA
-0.0005 -0.0036 -0.0012 2016 Nama emiten
-0.0009 -0.0003 0.0069 Tertinggi 0.0060 MDLN
0.0010 -0.0020 -0.0007 Terendah -0.0002 PLIN
-0.0031 -0.0076 0.0012
-0.0004 0.0009 -0.0001 2017 Nama emiten
0.0045 -0.0070 0.0017 Tertinggi 0.0060 RODA
-0.0007 -0.0002 -0.0022 Terendah -0.0001 DILD
0.0019 -0.0001 -0.0067
-0.0021 -0.0032 0.0021 2018 Nama emiten
0.0035 0.0002 0.0025 Tertinggi 0.0069 ASRI
0.0001 -0.0028 0.0074 Terendah -0.0001 BIPP
0.0002 -0.0003 -0.0036
-0.0006 0.0005 0.0018 MDLN PT Modernland Realty Tbk
0.0033 -0.0044 -0.0042 PLIN PT Plaza Indonesia Realty Tbk
-0.0055 0.0037 -0.0044 RODA PT Pikko Land Development Tbk
-0.0024 0.0041 -0.0011 DILD PT Intiland Development Tbk
-0.0026 -0.0027 -0.0007 ASRI PT Alam Sutera Reality Tbk
0.0060 0.0027 -0.0014 BIPP PT Bhuawanatala Indah Permai Tbk
-0.0014 -0.0002 -0.0030
0.0028 -0.0004 -0.0022
0.0029 -0.0011 0.0029
0.0004 0.0005 -0.0016
-0.0002 -0.0007 0.0004
-0.0052 -0.0046 -0.0009
0.0012 -0.0036 0.0004
0.0021 -0.0021 -0.0036
0.0008 0.0052 0.0059
0.0012 0.0060 -0.0034
0.0003 -0.0006 0.0019
-0.0003 0.0002 0.0005
-0.0064 -0.0014 0.0031