Lampiran 1: Perusahaan Manufaktur (Terdaftar di BEI 2013) yang Menggunakan Sistem ERP No.
Kode Saham
1.
INTP
2.
SMBR
3.
SMCB
4.
SMGR
Nama Emiten
Software/A plikasi
Tahu n
Tahun IPO
Keterangan
Indocement Tunggal Prakarsa Tbk Semen Baturaja Persero Tbk Holcim Indonesia Tbk/Semen Cibinong Semen Gresik Tbk/Semen Indonesia Persero Tbk
Sudah menggunak an
2006
1989
Menggunakan aplikasi e-workflow atau intranet
JD Edwards
2009
2013
IPO 28 Juni 2013
SAP
2005
1997
JD Edwards
2002
1991
Asahimas Flat Glass Tbk
Sudah menggunak an
2003
1995
SAP
2002
1997
SAP
2006
1994
2001 baru diputuskan menggunakan ERP (https://indonesianenterprisedotcom.wordpress.com/2012/02/13/ pt-asahimas-flat-gass-tbk/ dan http://www.waytodeal.com/web/asahimasflatglass/about)
5.
AMFG
6.
IKAI
7.
MLIA
8.
TOTO
Surya Toto Indonesia Tbk
SAP
2005
1990
9.
KRAS
Krakatau Steel Tbk
SAP
1995
2010
Laporan keuangan terlalu lama (<1999)
10.
NIKL
Pelat Timah Nusantara Tbk
SAP
2011
2009
Tahun +3 (2014) belum ada informasi keuangan perusahaan
11.
PICO
Pelangi Indah Canindo Tbk
SAP
<2010
1996
Informasi tahun penggunaan ERP tidak jelas
12.
BRPT
Barito Pacific Tbk
Sudah menggunak an
2000
1993
(http://www.scribd.com/doc/88739421/Perusahaan-DiIndonesia-Yang-Menggunakan-ERP-System#scribd). Sumber data yang ada setelah tahun 1999
13.
CPIN
SAP
2003
1991
14.
JPFA
SAP
2002
1989
15.
SIPD
Sudah menggunak an
2005
1996
16.
INKP
SAP
2003
1990
17.
TKIM
Sudah menggunak an
2003
1990
18.
ASII
SAP
1996
1990
Inti keramik Alam Asri Industri Tbk Mulia Industrindo Tbk
Charoen Pokphand Indonesia Tbk Japfa Comfeed Indonesia Tbk Sierad Produce Tbk Indah Kiat Pulp & Paper Tbk Pabrik Kertas Tjiwi Kimia Tbk Astra International Tbk
15 Des 2004 ttd kontrak dengan SAP (http://global.sap.com/news-reader/index.epx?pressid=3699)
Laporan keuangan periode 2002-2003 tidak ditemukan
Laporan keuangan terlalu lama (<1999)
19.
AUTO
Astra Auto Part Tbk
SAP
2010
1998
20.
GDYR
Goodyear Indonesia Tbk
SAP
Tidak ditem ukan
1980
21.
GJTL
Gajah Tunggal Tbk
2006
1990
22.
PRAS
2005
1990
23.
CNTX
Tidak ditem ukan
1979
Informasi tahun implementasi sistem ERP maupun penggunaan aplikasinya tidak ditemukan
24.
MYTX
Apac Citra Centertex Tbk
2002
1989
Laporan keuangan periode 1998-1999 tidak ditemukan
25.
TRIS
Trisula International Tbk
aplikasi microsoft
2013
2012
Perusahaan akan menggunakan sistem ERP tahun 2013
26.
JECC
Jembo Cable Company Tbk
ERP Baan
2005
1992
27.
VOKS
Voksel Electric Tbk
Sudah menggunak an
2005
1990
Tidak ditemukan informasi keuangan tahun 2008
28.
DLTA
Delta Djakarta Tbk
SAP
Tidak ditem ukan
1984
Tidak ditemukan informasi tahun implementasi ERP
29.
ICBP
SAP
2010
2010
IPO tahun 2010
30.
INDF
SAP
2002
1994
31.
MYOR
SAP
2003
1990
32.
ULTJ
SAP
2002
1990
33.
HMSP
Sudah menggunak an
2002
1990
SAP Business Planning and Consolidati on (Sistem B-1)
2004
1990
SAP
2013
2012
9 Oktober 2013 baru dilaksanakan ERP
2002
2001
Tidak ditemukan laporan keuangan periode 1998-1999
2002
2001
2001
1991
Prima Alloy Steel Universal Tbk Century Textile Industry Tbk
Indofood CBP Sukses Makmur Tbk Indofood Sukses Makmur Tbk Mayora Indah Tbk Ultrajaya Milk Industry and Trading Company Tbk Hanjaya Mandala Sampoerna Tbk
34.
RMBA
Bentoel Internasional Investama Tbk
35.
WIIM
Wismilak Inti Makmur Tbk
36.
INAF
Indofarma Tbk
37.
KAEF
Kimia Farma Tbk
38.
KLBF
Kalbe Farma Tbk
Sudah menggunak an Sudah menggunak an Sudah menggunak an Sudah menggunak an
Sudah menggunak an Sudah menggunak an Sudah menggunak an
Tidak ditemukan informasi tahun penggunaan sistem ERP
Tahun 1997 tidak mendapat informasi keuangan
39.
TSPC
Tempo Scan Pacific Tbk
Sudah menggunak an
2003
1994
40.
UNVR
Univeler Indonesia Tbk
SAP
2007
1982
Lampiran 2: Data Untuk Perhitungan Proksi Manajemen Laba (1) Perush
Tahun
LK
NI
CF
PPE
TA-1
Sales
DSales
TR
DTR
INTP
-3
2003
670289725534
1387419853536
8140674858601
11437523470764
4157683466642
209400960709
317314692865
31321115187
SMCB
-3
2002
502455000000
136544000000
7003445000000
5920392627636
1978932000000
174364000000
239296000000
11680153042
SMGR
-3
1999
240586164000
786082707000
6606111673000
7089637946000
3091659941000
776857988000
627139502000
367536020000
AMFG
-3
2000
-23473160000
378521304000
940285692000
1679349886000
1029053420000
242575560000
118522637000
7720816000
IKAI
-3
1999
-207647595475
158880335
659593328456
764122194410
100649709563
-20033588034
122104317840
-13946834528
MLIA
-3
2003
-170844216000
220657530000
2491195404000
4287247147000
2156267283000
-25432933000
389527898000
41763044000
TOTO
-3
2002
68873709808
62663749439
327872133870
525602682547
414703624016
-2916597215
73684712967
13973018953
CPIN
-3
2000
129306638760
365259451881
518110043608
1882396143259
2877121442995
498375614852
214781520230
2124330547
SIPD
-3
2002
-74369245810
9819917934
435016866169
1314479647961
1315701903665
7833531799
125280364636
-30890167408
INKP
-3
2000
-3844552607805
3333266567785
37646173670780
42237531694600
14817315372295
5505515654595
2924192531805
-2112902780595
TKIM
-3
2000
-3450949386710
-1026720756545
13619363617835
16337581223800
7944501749665
1779898072765
388099730590
-2214388300410
AUTO
-3
2007
454907000000
241784000000
669122000000
3028160000000
4205275000000
833377000000
705728000000
127073000000
GJTL
-3
2003
871131000000
563534000000
6514756000000
12457376000000
5729506000000
168604000000
920908000000
81196000000
PRAS
-3
2002
22882868487
6826385551
105937206930
528453256816
192471442920
12625523788
109098479804
-88144951003
JECC
-3
2002
4955673000
19468701000
96627276000
300833608000
258270520000
-33136395000
63417854000
-33202254000
INDF
-3
1999
1395399461005
2085851342474
4987342802511
11086190593047
11548598563289
2714242437189
786140076528
245968962221
MYOR
-3
2000
-23373343552
26631301312
742829526495
1310161374881
684558148595
140447776588
191552063001
15796815511
ULTJ
-3
1999
12104290527
11582301054
335819294553
472306549280
255031743164
66140797303
37003054354
4858706049
HMSP
-3
1999
1546000000
647306000000
1595034000000
5223614000000
7412032000000
2762632000000
101775000000
-1974000000
RMBA
-3
2001
176984780978
130650763469
436738759099
1677351079248
3872953078053
1674022017511
170139656116
74022295024
KAEF
-3
1999
98245856018
-60759953016
83792337839
662955483707
1059114594753
275429795592
99866742640
-8696462089
TSPC
-3
2000
347786590579
363225965467
262980745233
1083043867018
1451646153157
120137398858
153359861258
5240074655
UNVR
-3
2004
1468445000000
1415869000000
1348402000000
3416276000000
8984822000000
861197000000
495047000000
30075000000
INTP
-2
2004
116023426558
1303966340595
7761254118072
10145065834358
4615507373678
457823907036
411847154062
94532461197
SMCB
-2
2003
174117000000
310829000000
6663954000000
7713791000000
2240296000000
261364000000
252045000000
12749000000
SMGR
-2
2000
342762994000
532201669000
4833519800000
7166300537000
3596410361000
504750420000
624372359000
-2767143000
AMFG
-2
2001
126293524000
457063266000
865129494000
1689159344000
1226821222000
197767802000
81651863000
-36870774000
Lampiran 2: Data Untuk Perhitungan Proksi Manajemen Laba (2) Perush
Tahun
LK
TAC
TAC/TA
1/TA
DSales/TA
PPE/TA
(Dsales-DTR)/TA
NDA
DA
INTP
-3
2003
-717130128002
-0,0626997732363
0,0000000000001
0,0183082431476
0,7117515325245
0,0155697906087
-0,0314009980375
-0,0312987751988
SMCB
-3
2002
365911000000
0,0618051914821
0,0000000000002
0,0294514250940
1,1829359031542
0,0274785571144
-0,0517602378668
0,1135654293488
SMGR
-3
1999
-545496543000
-0,0769427927286
0,0000000000001
0,1095765388751
0,9317981712631
0,0577352427751
-0,0362894526022
-0,0406533401264
AMFG
-3
2000
-401994464000
-0,2393750506379
0,0000000000006
0,1444461109756
0,5599105343316
0,1398486080583
-0,0039327328409
-0,2354423177970
IKAI
-3
1999
-207806475810
-0,2719545084938
0,0000000000013
-0,0262177805861
0,8632039918240
-0,0079656808172
-0,0294796615756
-0,2424748469182
MLIA
-3
2003
-391501746000
-0,0913177459979
0,0000000000002
-0,0059322292669
0,5810710972758
-0,0156734554123
-0,0274997648942
-0,0638179811037
TOTO
-3
2002
6209960369
0,0118149327909
0,0000000000019
-0,0055490531381
0,6238022459877
-0,0321338089185
-0,0150710714791
0,0268860042700
CPIN
-3
2000
-235952813121
-0,1253470551169
0,0000000000005
0,2647559689477
0,2752396436124
0,2636274442455
0,0241980811293
-0,1495451362462
SIPD
-3
2002
-84189163744
-0,0640475216749
0,0000000000008
0,0059594165731
0,3309422605696
0,0294593372115
-0,0047771894244
-0,0592703322505
INKP
-3
2000
-7177819175590
-0,1699393616911
0,0000000000000
0,1303465291107
0,8912967249834
0,1803708249401
-0,0205431579993
-0,1493962036918
TKIM
-3
2000
-2424228630165
-0,1483835701844
0,0000000000001
0,1089450175263
0,8336217847226
0,2444845609922
-0,0095821721701
-0,1388013980143
AUTO
-3
2007
213123000000
0,0703803629927
0,0000000000003
0,2752090378316
0,2209665275283
0,2332452710557
0,0211112464335
0,0492691165592
GJTL
-3
2003
307597000000
0,0246919576001
0,0000000000001
0,0135344714649
0,5229637445318
0,0070165659285
-0,0234533750928
0,0481453326929
PRAS
-3
2002
16056482936
0,0303839227574
0,0000000000019
0,0238914674574
0,2004665607859
0,1906894762995
0,0323321159847
-0,0019481932273
JECC
-3
2002
-14513028000
-0,0482427083080
0,0000000000033
-0,1101485808727
0,3211984081247
0,0002189216838
0,0174412878431
-0,0656839961511
INDF
-3
1999
-690451881469
-0,0622803546154
0,0000000000001
0,2448309375893
0,4498698412815
0,2226439690218
0,0064597400545
-0,0687400946699
MYOR
-3
2000
-50004644864
-0,0381667829801
0,0000000000008
0,1071988377010
0,5669755960883
0,0951416851900
-0,0080687770400
-0,0300980059401
ULTJ
-3
1999
521989473
0,0011051921126
0,0000000000021
0,1400378576241
0,7110197710892
0,1297506700837
0,0026128983312
-0,0015077062186
HMSP
-3
1999
-645760000000
-0,1236232233086
0,0000000000002
0,5288736878337
0,3053506633530
0,5292515871196
0,0518026982851
-0,1754259215937
RMBA
-3
2001
46334017509
0,0276233270913
0,0000000000006
0,9980152862581
0,2603740889443
0,9538848141466
0,1097644422712
-0,0821411151799
KAEF
-3
1999
159005809034
0,2398438702775
0,0000000000015
0,4154574513086
0,1263921030873
0,4285751678111
0,0611177857588
0,1787260845188
TSPC
-3
2000
-15439374888
-0,0142555397414
0,0000000000009
0,1109256997953
0,2428163375848
0,1060874150180
0,0104071479696
-0,0246626877110
UNVR
-3
2004
52576000000
0,0153898572598
0,0000000000003
0,2520864824739
0,3946993744065
0,2432830368507
0,0136261203720
0,0017637368878
INTP
-2
2004
-1187942914037
-0,1170956338217
0,0000000000001
0,0451277413583
0,7650274768831
0,0358096686380
-0,0313789625886
-0,0857166712331
SMCB
-2
2003
-136712000000
-0,0177230624994
0,0000000000001
0,0338826914030
0,8639012905587
0,0322299372643
-0,0362547756350
0,0185317131356
SMGR
-2
2000
-189438675000
-0,0264346539783
0,0000000000001
0,0704338894795
0,6744790809490
0,0708200221829
-0,0223566967205
-0,0040779572577
AMFG
-2
2001
-330769742000
-0,1958191470656
0,0000000000006
0,1170806074054
0,5121657095720
0,1389084912761
-0,0017898308118
-0,1940293162538
Lampiran 2: Data Untuk Perhitungan Proksi Manajemen Laba (3) Perush
Tahun
LK
NI
CF
PPE
TA-1
Sales
DSales
TR
DTR
IKAI
-2
2000
3355689577
18082464078
646224500735
1017449993045
144541631769
43891922206
122253974116
149656276
MLIA
-2
2004
-645160448000
449481653000
2398953378000
4158066567000
2571695232000
415427949000
434279596000
44751698000
TOTO
-2
2003
31683674715
56903919320
313317370716
551573130556
469829016411
55125392395
78243350868
4558637901
CPIN
-2
2001
120208000000
22907000000
579590000000
2015001443547
3513123000000
636001557005
251397000000
36615479770
SIPD
-2
2003
-105719325824
-1172603762
645158302306
1149000000000
1126707966022
-188993937643
151625860786
26345496150
INKP
-2
2001
-1896866961600
1401910307200
38826091564000
55134858026430
11442372760000
-3374942612295
4730237304000
1806044772195
TKIM
-2
2001
-527087745600
439012246400
14085079528000
20736232187075
7388342457600
-556159292065
1600625894400
1212526163810
AUTO
-2
2008
566025000000
490003000000
702097000000
3454254000000
5337720000000
1132445000000
564838000000
-140890000000
GJTL
-2
2004
478150000000
591038000000
3186298000000
12173255000000
6807579000000
1078073000000
534128000000
-386780000000
PRAS
-2
2003
11936278463
20548547991
108123939591
303101619184
391433213764
198961770844
177171655265
68073175461
JECC
-2
2003
343171000
22866149000
90548216000
304258376000
282031428000
23760908000
67826934000
4409080000
INDF
-2
2000
646172334187
1634872543839
5203971198727
10637679945001
12702238659575
1153640096286
830366688614
44226612086
MYOR
-2
2001
31136193703
60393100515
698425782325
1312038964310
833977149663
149419001068
236710285450
45158222449
ULTJ
-2
2000
29873810799
3980181563
410875452341
698624255654
323526904377
68495161213
50098860332
13095805978
HMSP
-2
2000
1013897000000
619441000000
1948528000000
6492685000000
10029401000000
2617369000000
173613000000
71838000000
RMBA
-2
2002
100779571172
92406261488
429364166492
2001056465878
4770685643198
897732565145
195676615761
25536959645
KAEF
-2
2000
169818976395
138843956525
290391780728
704123963863
1517153295051
458038700298
131602458409
31735715769
TSPC
-2
2001
316926664915
338103456618
282250998268
1428314167517
1785230021044
333583867887
149030184555
-4329676703
UNVR
-2
2005
1440485000000
1664158000000
1495659000000
3647000000000
9992135000000
1007313000000
457147000000
-37900000000
INTP
-1
2005
739685877628
1360802881943
7811938786956
9771011818440
5592353968132
976846594454
505963586184
94116432122
SMCB
-1
2004
-533130000000
115041000000
6394031000000
7647642000000
2368489000000
128193000000
329239000000
77194000000
SMGR
-1
2001
317467233000
782709589000
4604937190000
7539269507000
4659202505000
1062792144000
716884118000
92511759000
AMFG
-1
2002
206683854000
199969426000
835854536000
1645701018000
1294284128000
67462906000
118548190000
36896327000
IKAI
-1
2001
-34278627955
6661724656
605640066838
1010551295660
183860516829
39318885060
92765959112
-29488015004
MLIA
-1
2005
-792946000000
181293225000
2403795000000
4411869005000
2718511000000
146815768000
390112949000
-44166647000
TOTO
-1
2004
25878619226
46138451257
359201076437
554920326247
570863225320
101034208909
100900347694
22656996826
CPIN
-1
2002
131476000000
235522000000
697251000000
2046331000000
3910298000000
397175000000
309125000000
57728000000
SIPD
-1
2004
-154346261312
3151429540
579418692310
1265566123778
1353621328360
226913362338
157542056098
5916195312
Lampiran 2: Data Untuk Perhitungan Proksi Manajemen Laba (4) Tahun
LK
TAC
TAC/TA
1/TA
DSales/TA
PPE/TA
(Dsales-DTR)/TA
NDA
DA
IKAI
Perush
-2
2000
-14726774501
-0,0144741998149
0,0000000000010
0,0431391444356
0,6351412896480
0,0429920548715
-0,0155341488032
0,0010599489883
MLIA
-2
2004
-1094642101000
-0,2632574739634
0,0000000000002
0,0999089221652
0,5769396279124
0,0891463003363
-0,0144418706518
-0,2488156033116
TOTO
-2
2003
-25220244605
-0,0457242081020
0,0000000000018
0,0999421279630
0,5680432083415
0,0916773346864
0,0018255244828
-0,0475497325848
CPIN
-2
2001
97301000000
0,0482883028752
0,0000000000005
0,3156333009298
0,2876375110579
0,2974618599677
0,0273854798464
0,0209028230288
SIPD
-2
2003
-104546722062
-0,0909893142402
0,0000000000009
-0,1644855854160
0,5614954763325
-0,1874146508207
-0,0412201996810
-0,0497691145592
INKP
-2
2001
-3298777268800
-0,0598310648994
0,0000000000000
-0,0612125020922
0,7042022588575
-0,0939693611255
-0,0450868279154
-0,0147442369840
TKIM
-2
2001
-966099992000
-0,0465899486119
0,0000000000000
-0,0268206531952
0,6792497017264
-0,0852944469332
-0,0425335921687
-0,0040563564432
AUTO
-2
2008
76022000000
0,0220082252203
0,0000000000003
0,3278406857168
0,2032557536302
0,3686280742528
0,0380757217043
-0,0160674964840
GJTL
-2
2004
-112888000000
-0,0092734441199
0,0000000000001
0,0885607834552
0,2617457697222
0,1203337151814
0,0029282851628
-0,0122017292828
PRAS
-2
2003
-8612269528
-0,0284138024442
0,0000000000033
0,6564193598821
0,3567250477978
0,4318307362903
0,0681469785347
-0,0965607809788
JECC
-2
2003
-22522978000
-0,0740258273120
0,0000000000033
0,0780945074130
0,2976030345998
0,0636032711882
0,0259371944061
-0,0999630217181
INDF
-2
2000
-988700209652
-0,0929432183299
0,0000000000001
0,1084484682986
0,4892017080447
0,1042909252709
-0,0098296971715
-0,0831135211584
MYOR
-2
2001
-29256906812
-0,0222988094164
0,0000000000008
0,1138830515956
0,5323209152499
0,0794646968993
-0,0083287332597
-0,0139700761567
ULTJ
-2
2000
25893629236
0,0370637420995
0,0000000000014
0,0980429188633
0,5881207945698
0,0792977838755
-0,0044176828227
0,0414814249221
HMSP
-2
2000
394456000000
0,0607539099772
0,0000000000002
0,4031258254482
0,3001112790779
0,3920613736844
0,0349473966471
0,0258065133300
RMBA
-2
2002
8373309684
0,0041844444806
0,0000000000005
0,4486293017979
0,2145687409693
0,4358675631461
0,0478124358362
-0,0436279913556
KAEF
-2
2000
30975019870
0,0439908616376
0,0000000000014
0,6505086090027
0,4124157046649
0,6054374036501
0,0680947689588
-0,0241039073212
TSPC
-2
2001
-21176791703
-0,0148264241752
0,0000000000007
0,2335507659823
0,1976112851689
0,2365820855628
0,0262928180488
-0,0411192422240
UNVR
-2
2005
-223673000000
-0,0613306827529
0,0000000000003
0,2762031806965
0,4101066630107
0,2865952837949
0,0179877581574
-0,0793184409103
INTP
-1
2005
-621117004315
-0,0635673168610
0,0000000000001
0,0999739446237
0,7995015185851
0,0903417351994
-0,0263435339914
-0,0372237828696
SMCB
-1
2004
-648171000000
-0,0847543595791
0,0000000000001
0,0167624216719
0,8360787547325
0,0066685914430
-0,0380267028713
-0,0467276567078
SMGR
-1
2001
-465242356000
-0,0617092087726
0,0000000000001
0,1409675225184
0,6107935504527
0,1286968696502
-0,0123069984518
-0,0494022103208
AMFG
-1
2002
6714428000
0,0040799804622
0,0000000000006
0,0409934157311
0,5079018162216
0,0185735918406
-0,0161116112830
0,0201915917451
IKAI
-1
2001
-40940352611
-0,0405128891396
0,0000000000010
0,0389083515393
0,5993165012395
0,0680884783974
-0,0106865247185
-0,0298263644211
MLIA
-1
2005
-974239225000
-0,2208223371764
0,0000000000002
0,0332774540299
0,5448473191919
0,0432883240150
-0,0186327620509
-0,2021895751254
TOTO
-1
2004
-20259832031
-0,0365094430186
0,0000000000018
0,1820697569186
0,6473020710312
0,1412404779134
0,0039597904442
-0,0404692334628
CPIN
-1
2002
-104046000000
-0,0508451467529
0,0000000000005
0,1940912784882
0,3407322666763
0,1658807885919
0,0087089947814
-0,0595541415343
SIPD
-1
2004
-157497690852
-0,1244484092082
0,0000000000008
0,1792979110887
0,4578335982796
0,1746231689311
0,0071324263321
-0,1315808355404
Lampiran 2: Data Untuk Perhitungan Proksi Manajemen Laba (5) Perush
Tahun
LK
NI
CF
PPE
TA-1
Sales
DSales
TR
DTR
INKP
-1
2002
-2380790087040
1352037091560
33655260046500
58275210687200
10707541793400
-734830966600
3144656773980
-1585580530020
TKIM
-1
2002
424042830960
837391768020
11481960719940
22616304640800
6959770001220
-428572456380
994387805340
-606238089060
AUTO
-1
2009
768265000000
595745000000
696716000000
3981316000000
5265798000000
-71922000000
704331000000
139493000000
GJTL
-1
2005
346835000000
247324000000
3178874000000
6341117000000
4834003000000
-1973576000000
634341000000
100213000000
PRAS
-1
2004
11986262283
51029383228
110450739625
368825315247
541704923555
150271709791
230238557561
53066902296
JECC
-1
2004
928986000
-17112708000
96178442000
277989762000
360915650000
78884222000
87060137000
19233203000
INDF
-1
2001
746329723584
1194561086987
5595589743980
12554629910557
14644598015377
1942359355802
929394283863
99027595249
MYOR
-1
2002
119489658373
116021872851
645738969538
1324990169803
998556634026
164579484363
285959954719
49249669269
ULTJ
-1
2001
30396092582
10369179281
551494001238
707021622122
478403357507
154876453130
53804307945
3705447613
HMSP
-1
2001
955413000000
496104000000
1942925000000
8524815000000
14066515000000
4037114000000
217955000000
44342000000
RMBA
-1
2003
-21804915141
179120982533
430485872809
2072801402517
4264617449243
-506068193955
174782253250
-20894362511
KAEF
-1
2001
132263183451
58227435050
318225023289
964462678747
1422761337130
-94391957921
138952227622
7349769213
TSPC
-1
2002
316307331824
341918200597
346961963932
1663924897500
1959435134705
174205113661
143733527580
-5296656975
UNVR
-1
2006
1721595000000
2174808000000
1724663000000
3842351000000
11335241000000
1343106000000
653207000000
196060000000
INTP
0
2006
592802016775
1195324531649
7679069065279
10536379743924
6325329027717
732975059585
581313208397
75349622213
SMCB
0
2005
-334081000000
213564000000
6085542000000
7520403000000
3017599000000
649110000000
358571000000
29332000000
SMGR
0
2002
196227307000
1052058111000
4368675553000
8763074922000
5177542831000
518340326000
845744137000
128860019000
AMFG
0
2003
163298514000
168815651000
887634959000
1504684532000
1357378486000
63094358000
140851498000
22303308000
IKAI
0
2002
29221148584
21199827447
562615104366
923679271732
189071075778
5210558949
86632124574
-6133834538
MLIA
0
2006
-509864290000
111825254000
2264488952000
4115990000000
2464572582000
-253938418000
314119147000
-75993802000
TOTO
0
2005
62884231950
45675277564
468247962134
708560696430
713872261868
143009036548
129286916783
28386569089
CPIN
0
2003
-21814000000
-282902000000
820816000000
2087116000000
4298689000000
388391000000
530867000000
221742000000
SIPD
0
2005
-122479667812
-18265136081
548957731942
1254008868592
1425222699016
71601370656
164844539230
7302483132
INKP
0
2003
-2426331228770
1506152165045
30360297171920
49504490850960
11392467448285
684925654885
1796103259820
-1348553514160
TKIM
0
2003
256238817490
346416868810
10317832447725
18973675874460
7365758852790
405988851570
1130943952005
136556146665
AUTO
0
2010
1141179000000
374748000000
985029000000
4644939000000
6255109000000
989311000000
791967000000
87636000000
GJTL
0
2006
118401000000
298192000000
3185429000000
7479373000000
5470730000000
636727000000
607863000000
-26478000000
Lampiran 2: Data Untuk Perhitungan Proksi Manajemen Laba (6) Perush
Tahun
LK
TAC
TAC/TA
1/TA
DSales/TA
PPE/TA
(Dsales-DTR)/TA
NDA
DA
INKP
-1
2002
-3732827178600
-0,0640551468554
0,0000000000000
-0,0126096664076
0,5775227519494
0,0145988243266
-0,0257705466490
-0,0382846002064
TKIM
-1
2002
-413348937060
-0,0182765904344
0,0000000000000
-0,0189497118644
0,5076850927815
0,0078556437712
-0,0229737755846
0,0046971851502
AUTO
-1
2009
172520000000
0,0433324056669
0,0000000000003
-0,0180648810594
0,1749964082228
-0,0531017884539
-0,0123974077918
0,0557298134587
GJTL
-1
2005
99511000000
0,0156929764898
0,0000000000002
-0,3112347556432
0,5013113620203
-0,3270384381805
-0,0624040228244
0,0780969993142
PRAS
-1
2004
-39043120945
-0,1058580290750
0,0000000000027
0,4074332850237
0,2994662650828
0,2635524284170
0,0445586306932
-0,1504166597682
JECC
-1
2004
18041694000
0,0649005699714
0,0000000000036
0,2837666446148
0,3459783601671
0,2145799131984
0,0451018735791
0,0197986963923
INDF
-1
2001
-448231363403
-0,0357024752300
0,0000000000001
0,1547125936519
0,4456992984934
0,1468248585331
-0,0026942118696
-0,0330082633604
MYOR
-1
2002
3467785522
0,0026172160375
0,0000000000008
0,1242118531245
0,4873537813749
0,0870420156484
-0,0053194606700
0,0079366767075
ULTJ
-1
2001
20026913301
0,0283257437600
0,0000000000014
0,2190547619536
0,7800242368583
0,2138138365037
0,0026139944746
0,0257117492854
HMSP
-1
2001
459309000000
0,0538790577860
0,0000000000001
0,4735720364606
0,2279140368442
0,4683705159584
0,0473599466968
0,0065191110892
RMBA
-1
2003
-200925897674
-0,0969344662880
0,0000000000005
-0,2441469758465
0,2076831250144
-0,2340667228683
-0,0337598813114
-0,0631745849766
KAEF
-1
2001
74035748401
0,0767637255774
0,0000000000010
-0,0978699953881
0,3299505831604
-0,1054905797560
-0,0184665433103
0,0952302688877
TSPC
-1
2002
-25610868773
-0,0153918417901
0,0000000000006
0,1046952984012
0,2085202069236
0,1078785291967
0,0090881756572
-0,0244800174473
UNVR
-1
2006
-453213000000
-0,1179520038643
0,0000000000003
0,3495531772084
0,4488561820615
0,2985271257103
0,0174457742148
-0,1353977780791
INTP
0
2006
-602522514874
-0,0571849657584
0,0000000000001
0,0695661201854
0,7288147591403
0,0624147433326
-0,0264310909954
-0,0307538747630
SMCB
0
2005
-547645000000
-0,0728212304580
0,0000000000001
0,0863131935882
0,8092042407834
0,0824128706932
-0,0274740728655
-0,0453471575925
SMGR
0
2002
-855830804000
-0,0976632987413
0,0000000000001
0,0591505071694
0,4985322608657
0,0444456210254
-0,0173800669794
-0,0802832317619
AMFG
0
2003
-5517137000
-0,0036666403373
0,0000000000007
0,0419319509559
0,5899143243137
0,0271093701919
-0,0184443777694
0,0147777374321
IKAI
0
2002
8021321137
0,0086840978059
0,0000000000011
0,0056410911325
0,6091022301616
0,0122817452271
-0,0170454285226
0,0257295263285
MLIA
0
2006
-621689544000
-0,1510425302297
0,0000000000002
-0,0616955867240
0,5501687205265
-0,0432325190294
-0,0292828002128
-0,1217597300168
TOTO
0
2005
17208954386
0,0242871986447
0,0000000000014
0,2018303262777
0,6608438267790
0,1617680292408
0,0019547215285
0,0223324771162
CPIN
0
2003
261088000000
0,1250951073155
0,0000000000005
0,1860898004711
0,3932776137024
0,0798465442266
-0,0044036795272
0,1294987868427
SIPD
0
2005
-104214531731
-0,0831050994464
0,0000000000008
0,0570979778926
0,4377622405162
0,0512746672966
-0,0068807383037
-0,0762243611427
INKP
0
2003
-3932483393815
-0,0794369021117
0,0000000000000
0,0138356266899
0,6132836970958
0,0410766606037
-0,0242267476145
-0,0552101544972
TKIM
0
2003
-90178051320
-0,0047527981355
0,0000000000001
0,0213974800801
0,5437972333876
0,0142003429745
-0,0238492620242
0,0190964638887
AUTO
0
2010
766431000000
0,1650034586030
0,0000000000002
0,2129868659201
0,2120650023606
0,1941198797229
0,0156299055811
0,1493735530219
GJTL
0
2006
-179791000000
-0,0240382449171
0,0000000000001
0,0851310664677
0,4258951920168
0,0886712027867
-0,0083045172369
-0,0157337276801
Lampiran 2: Data Untuk Perhitungan Proksi Manajemen Laba (7) Perush
Tahun
LK
NI
CF
PPE
TA-1
Sales
DSales
TR
DTR
PRAS
0
2005
4600058545
34062824423
125698135179
438200793235
688563010572
146858087017
299572928091
69334370530
JECC
0
2005
-2044077000
-24035455000
95054739000
302022257000
428123327000
67207677000
95054519000
7994382000
INDF
0
2002
802632827816
-251784155137
5661423827196
12979101584102
16466285005124
1821686989747
1323788948207
394394664344
MYOR
0
2003
84616731314
128373691254
600992475296
1332375120424
1103893272095
105336638069
270322482660
-15637472059
ULTJ
0
2002
13505608392
-24243554930
681981391714
970601118935
403418563388
-74984794119
46260955844
-7543352101
HMSP
0
2002
1671000000000
1826574000000
1745000000000
9470540000000
15129000000000
1062485000000
287740000000
69785000000
RMBA
0
2004
80938123594
29137534208
390027573633
2015102271274
4226135070731
-38482378512
111620256736
-63161996514
KAEF
0
2002
35407747594
-71063463507
350857442931
1188156735797
1538712041963
115950704833
179013397595
40061169973
TSPC
0
2003
322697954673
320765508708
398461175438
1816535987431
2124161528897
164726394192
162184548330
18451020750
UNVR
0
2007
1964652000000
2250013000000
2199810000000
4626000000000
12544901000000
1209660000000
733359000000
80152000000
INTP
1
2007
983688444500
1403488344089
7577508175469
9598280330742
7323643805514
998314777797
773786445998
192473237601
SMCB
1
2006
175945000000
452822000000
5906379000000
7324210000000
2993197000000
-24402000000
397158000000
38587000000
SMGR
1
2003
399007535000
1103701041000
4034198094000
6872345873000
5445329505000
267786674000
977499339000
131755202000
AMFG
1
2004
206790918000
306964339000
893149607000
1486586942000
1457266681000
99888195000
197687838000
56836340000
IKAI
1
2003
-39453655190
57862696788
524202626438
812188389549
187813017260
-1258058518
68046842981
-18585281593
MLIA
1
2007
-1013647987000
166539874000
2129690609000
3780131499000
2775877452000
311304870000
453265265000
139146118000
TOTO
1
2006
79705059548
99309247387
449408345930
848136747528
828164257069
114291995201
160150536361
30863619578
CPIN
1
2004
-198438000000
-106755000000
832040000000
2507191000000
5023200000000
724511000000
520397000000
-10470000000
SIPD
1
2006
40953736070
1186022157
447079779629
1157773436700
1111242030537
-313980668479
169482241436
4637702206
INKP
1
2004
3646233800070
894333519610
33486492552900
46168326416190
11084201138670
-308266309615
2237063762510
440960502690
TKIM
1
2004
1719326739340
881881547340
11075993005620
17931060809720
8363697035640
997938182850
1291469890190
160525938185
AUTO
1
2011
1101583000000
258576000000
1547831000000
5585852000000
7363659000000
1108550000000
921741000000
129774000000
GJTL
1
2007
90841000000
449548000000
3269739000000
7276025000000
6659854000000
1189124000000
708397000000
100534000000
PRAS
1
2006
-2761453528
57252571683
120963704766
561115028226
746120875043
57557864471
341065933742
41493005651
JECC
1
2006
592901000
-2409289000
99688149000
322661922000
448020924000
19897597000
138788563000
43734044000
INDF
1
2003
603481302847
1557249832251
5825950826580
15251515953263
17871425474269
1405140469145
1398318433412
74529485205
MYOR
1
2004
85106504805
103732421550
610503335943
1284778602018
1378126731095
274233459000
326797211249
56474728589
ULTJ
1
2003
7484699647
4035042358
781151869776
951176858438
490631571782
87213008394
74292792865
28031837021
Lampiran 2: Data Untuk Perhitungan Proksi Manajemen Laba (8) Perush
Tahun
LK
TAC
TAC/TA
1/TA
DSales/TA
PPE/TA
(Dsales-DTR)/TA
NDA
DA
PRAS
0
2005
-29462765878
-0.0672357657331
0.0000000000023
0.3351387977480
0.2868505423074
0.1769136835985
0.0303545386685
-0.0975903044016
JECC
0
2005
21991378000
0.0728137661722
0.0000000000033
0.2225255769809
0.3147275963837
0.1960560641728
0.0415148030564
0.0312989631158
INDF
0
2002
1054416982953
0.0812395970646
0.0000000000001
0.1403553996355
0.4361953553188
0.1099684994492
-0.0067602275425
0.0879998246071
MYOR
0
2003
-43756959940
-0.0328413216888
0.0000000000008
0.0790592952798
0.4510685212320
0.0907958339011
-0.0031611198033
-0.0296802018855
ULTJ
0
2002
37749163322
0.0388925611001
0.0000000000010
-0.0772560351067
0.7026381676361
-0.0694841997421
-0.0320275364638
0.0709200975639
HMSP
0
2002
-155574000000
-0.0164271519892
0.0000000000001
0.1121884285373
0.1842555968297
0.1048197885231
0.0049866639072
-0.0214138158965
RMBA
0
2004
51800589386
0.0257061838123
0.0000000000005
-0.0190969853295
0.1935522475425
0.0122473277678
-0.0028948456966
0.0286010295089
KAEF
0
2002
106471211101
0.0896104090422
0.0000000000008
0.0975887282710
0.2952955888397
0.0638716531023
0.0019310297397
0.0876793793025
TSPC
0
2003
1932445965
0.0010638082473
0.0000000000006
0.0906816024190
0.2193522056238
0.0805243465883
0.0047323362699
-0.0036685280226
UNVR
0
2007
-285361000000
-0.0616863380891
0.0000000000002
0.2614915693904
0.4755317769131
0.2441651534803
0.0090977293558
-0.0707840674449
INTP
1
2007
-419799899589
-0.0437369909112
0.0000000000001
0.1040097541848
0.7894651869251
0.0839568664832
-0.0266225527608
-0.0171144381504
SMCB
1
2006
-276877000000
-0.0378029848953
0.0000000000001
-0.0033316903803
0.8064185762014
-0.0086001084076
-0.0384087635390
0.0006057786437
SMGR
1
2003
-704693506000
-0.1025404598404
0.0000000000001
0.0389658318933
0.5870190715880
0.0197940375112
-0.0243248334728
-0.0782156263677
AMFG
1
2004
-100173421000
-0.0673848384981
0.0000000000007
0.0671929721551
0.6008054973215
0.0289601998939
-0.0186614412129
-0.0487233972852
IKAI
1
2003
-97316351978
-0.1198199250694
0.0000000000012
-0.0015489737777
0.6454199951431
0.0213339950410
-0.0162164406970
-0.1036034843725
MLIA
1
2007
-1180187861000
-0.3122081497197
0.0000000000003
0.0823529208130
0.5633906147348
0.0455430590300
-0.0188736242395
-0.2933345254802
TOTO
1
2006
-19604187839
-0.0231144186314
0.0000000000012
0.1347565655351
0.5298772246809
0.0983666559268
-0.0017878470460
-0.0213265715854
CPIN
1
2004
-91683000000
-0.0365680157595
0.0000000000004
0.2889731974947
0.3318614337719
0.2931491856823
0.0237743203450
-0.0603423361044
SIPD
1
2006
39767713913
0.0343484421497
0.0000000000009
-0.2711935327986
0.3861548084082
-0.2751992407022
-0.0435787081016
0.0779271502514
INKP
1
2004
2751900280460
0.0596058054098
0.0000000000000
-0.0066770085369
0.7253131129561
-0.0162281561942
-0.0365809299305
0.0961867353403
TKIM
1
2004
837445192000
0.0467036055974
0.0000000000001
0.0556541630994
0.6176987030023
0.0467017681526
-0.0234010901459
0.0701046957433
AUTO
1
2011
843007000000
0.1509182484606
0.0000000000002
0.1984567439309
0.2770984623295
0.1752241197941
0.0098448336977
0.1410734147629
GJTL
1
2007
-358707000000
-0.0492998580956
0.0000000000001
0.1634304445078
0.4493853443329
0.1496132847262
-0.0019602038201
-0.0473396542755
PRAS
1
2006
-60014025211
-0.1069549418427
0.0000000000018
0.1025776562303
0.2155773748360
0.0286302415938
0.0107476268571
-0.1177025686998
JECC
1
2006
3002190000
0.0093044446689
0.0000000000031
0.0616670131904
0.3089554180490
-0.0738743724461
0.0067684538060
0.0025359908629
INDF
1
2003
-953768529404
-0.0625359821494
0.0000000000001
0.0921312001673
0.3819915898481
0.0872445065800
-0.0070441587554
-0.0554918233940
MYOR
1
2004
-18625916745
-0.0144973746572
0.0000000000008
0.2134480279865
0.4751817433635
0.1694912493631
0.0055569146106
-0.0200542892677
ULTJ
1
2003
3449657289
0.0036267254175
0.0000000000011
0.0916895818273
0.8212477656982
0.0622188932037
-0.0214452093328
0.0250719347503
Lampiran 2: Data Untuk Perhitungan Proksi Manajemen Laba (9) Perush
Tahun
LK
NI
CF
PPE
TA-1
Sales
DSales
TR
DTR
HMSP
+1
2003
1406844000000
2024678000000
2139524000000
9817000000000
14675125000000
-453875000000
143943000000
-143797000000
RMBA
+1
2005
108165604794
121744343283
360124283107
1956823253998
2176178089506
-2049956981225
68004525725
-43615731011
KAEF
+1
2003
42928739350
314627296203
411984091070
1038545389517
1816383753063
277671711100
158178543407
-20834854188
TSPC
+1
2004
324469792119
424897582676
459049317772
1943351009503
2371553396096
247391867199
175462163316
13277614986
UNVR
+2
2008
2407231000000
2785785000000
2559875000000
5333406000000
15577811000000
3032910000000
955775000000
222416000000
INTP
+2
2008
1745500936215
1619202132220
7597621854686
10016027529358
9780498326080
2456854520566
884067780835
110281334837
SMCB
+2
2007
169410000000
864468000000
5671804000000
7065846000000
3754906000000
761709000000
470721000000
73563000000
SMGR
+2
2004
508915808000
850727709000
3674298358000
6649970410000
6067557724000
622228219000
929912567000
-47586772000
AMFG
+2
2005
212553000000
222831952000
843019000000
1564030543000
1719319000000
262052319000
167437614000
-30250224000
IKAI
+2
2004
1712173000
-1474842418
482303461366
741492055191
223074032532
35261015272
97983665552
29936822571
MLIA
+2
2008
-758721741000
267919968000
1905249683000
3822944317000
3346702520000
570825068000
483351733000
30086468000
TOTO
+2
2007
56376502262
79856791203
434969913077
908168166154
895261887783
67097630714
171740562084
11590025723
CPIN
+2
2005
41156000000
299154000000
795325000000
2627876000000
5540262000000
517062000000
484282000000
-36115000000
SIPD
+2
2007
21196442562
70005643267
485503960070
1113796114575
1632453613659
521211583122
202598411661
33116170225
INKP
+2
2005
78972617710
1697134047240
35183598145260
49945550631790
13901077946280
2816876807610
2063681201500
-173382561010
TKIM
+2
2005
177150647070
739044014320
11656477010300
19654844285980
9106974363880
743277328240
1189513289590
-101956600600
AUTO
+2
2012
1135914000000
537785000000
2084184000000
6964227000000
8277485000000
913826000000
1060509000000
138768000000
GJTL
+2
2008
-624788000000
571092000000
3618630000000
8454693000000
7963473000000
1303619000000
541560000000
-166837000000
PRAS
+2
2007
2773564587
75870180744
132519470736
593160244451
658094216269
-88026658774
230840077782
-110225855960
JECC
+2
2007
22921580000
-13578928000
93906506000
362647601000
735588653000
287567729000
212871377000
74082814000
INDF
+2
2004
378056338230
1838794010297
6013390193944
15308854459911
17918528446943
47102972674
1328973302283
-69345131129
MYOR
+2
2005
45730497043
157011359684
732052599944
1280645006435
1706184294249
328057563154
337805885901
11008674652
ULTJ
+2
2004
4414264100
35588548288
780338771739
1120850814004
546325458305
55693886523
100189439349
25896646484
HMSP
+2
2004
1991852000000
2871554000000
2333662000000
10197768000000
17646694000000
2971569000000
271434000000
127491000000
RMBA
+2
2006
145509661778
-115042512289
560160209350
474639701588
2996514058026
820335968520
92282266347
24277740622
KAEF
+2
2004
77754621341
-75045127891
412819560167
1366765716020
1925989624490
109605871427
201742015420
43563472013
TSPC
+2
2005
296824571606
297704290027
592773424367
2141419363884
2497974268976
126420872880
213377273276
37915109960
Lampiran 2: Data Untuk Perhitungan Proksi Manajemen Laba (10)
Perush
Tahun
LK
TAC
TAC/TA
1/TA
DSales/TA
PPE/TA
(Dsales-DTR)/TA
NDA
DA
HMSP
+1
2003
-617834000000
-0.0629351125598
0.0000000000001
-0.0462335744117
0.2179407150861
-0.0315858205154
-0.0133085125802
-0.0496265999796
RMBA
+1
2005
-13578738489
-0.0069391747370
0.0000000000005
-1.0475943481542
0.1840351612601
-1.0253052983272
-0.1288734675449
0.1219342928079
KAEF
+1
2003
-271698556853
-0.2616145231547
0.0000000000010
0.2673659850622
0.3966933898398
0.2874275581030
0.0255352966384
-0.2871498197931
TSPC
+1
2004
-100427790557
-0.0516776382990
0.0000000000005
0.1273016897047
0.2362153391370
0.1204693599191
0.0084413836907
-0.0601190219897
UNVR
+2
2008
-378554000000
-0.0709779079260
0.0000000000002
0.5686628769683
0.4799700229084
0.5269604451639
0.0431025254781
-0.1140804334041
INTP
+2
2008
126298803995
0.0126096702135
0.0000000000001
0.2452923090881
0.7585464229623
0.2342818226938
-0.0068417264395
0.0194513966530
SMCB
+2
2007
-695058000000
-0.0983686879108
0.0000000000001
0.1078015286492
0.8027069936141
0.0973904610998
-0.0252504484247
-0.0731182394861
SMGR
+2
2004
-341811901000
-0.0514005145776
0.0000000000002
0.0935685695780
0.5525285274164
0.1007245069832
-0.0127477096973
-0.0386528048804
AMFG
+2
2005
-10278952000
-0.0065720916040
0.0000000000006
0.1675493615984
0.5390041797924
0.1868905593361
0.0032435416742
-0.0098156332782
IKAI
+2
2004
3187015418
0.0042981113495
0.0000000000013
0.0475541376676
0.6504499380533
0.0071803772727
-0.0170251515814
0.0213232629309
MLIA
+2
2008
-1026641709000
-0.2685473875292
0.0000000000003
0.1493155590736
0.4983723342576
0.1414455862188
-0.0040818997846
-0.2644654877446
TOTO
+2
2007
-23480288941
-0.0258545606597
0.0000000000011
0.0738823856799
0.4789530499831
0.0611204037531
-0.0046573180788
-0.0211972425809
CPIN
+2
2005
-257998000000
-0.0981773873653
0.0000000000004
0.1967604255300
0.3026493639730
0.2105034636337
0.0149128018217
-0.1130901891870
SIPD
+2
2007
-48809200705
-0.0438223837077
0.0000000000009
0.4679595989800
0.4359002098470
0.4382268949495
0.0414083418738
-0.0852307255815
INKP
+2
2005
-1618161429530
-0.0323985101588
0.0000000000000
0.0563989539004
0.7044390881711
0.0598703854657
-0.0263111338523
-0.0060873763065
TKIM
+2
2005
-561893367250
-0.0285880345361
0.0000000000001
0.0378164953853
0.5930587310028
0.0430038476287
-0.0227178272531
-0.0058702072830
AUTO
+2
2012
598129000000
0.0858859138279
0.0000000000001
0.1312171472871
0.2992699692299
0.1112913177586
0.0006308300979
0.0852550837300
GJTL
+2
2008
-1195880000000
-0.1414457035873
0.0000000000001
0.1541888037803
0.4280025306655
0.1739218680087
0.0018425733495
-0.1432882769368
PRAS
+2
2007
-73096616157
-0.1232324938173
0.0000000000017
-0.1484028297538
0.2234125971451
0.0374252950930
0.0104935681708
-0.1337260619882
JECC
+2
2007
36500508000
0.1006500743404
0.0000000000028
0.7929674102546
0.2589469935581
0.5886842058553
0.0866258242309
0.0140242501094
INDF
+2
2004
-1460737672067
-0.0954178299815
0.0000000000001
0.0030768450244
0.3928047137486
0.0076065850719
-0.0172814407073
-0.0781363892742
MYOR
+2
2005
-111280862641
-0.0868943868768
0.0000000000008
0.2561658863351
0.5716280438885
0.2475696909830
0.0104778760176
-0.0973722628944
ULTJ
+2
2004
-31174284188
-0.0278130539752
0.0000000000009
0.0496889379275
0.6962021724831
0.0265844835608
-0.0213623414103
-0.0064507125649
HMSP
+2
2004
-879702000000
-0.0862641707480
0.0000000000001
0.2913940579939
0.2288404678357
0.2788922046471
0.0240090517847
-0.1102732225326
RMBA
+2
2006
260552174067
0.5489472818967
0.0000000000021
1.7283340727196
1.1801798447873
1.6771842415092
0.1687773135849
0.3801699683118
KAEF
+2
2004
152799749232
0.1117965920867
0.0000000000007
0.0801936060748
0.3020412023277
0.0483202048748
-0.0013763632914
0.1131729553781
TSPC
+2
2005
-879718421
-0.0004108109023
0.0000000000005
0.0590360183587
0.2768133296842
0.0413304205672
-0.0036323671227
0.0032215562205
Lampiran 2: Data Untuk Perhitungan Proksi Manajemen Laba (11) Perush
Tahun
LK
NI
CF
PPE
TA-1
Sales
DSales
TR
DTR
UNVR
+2
2009
3044107000000
3280710000000
INTP
+3
2009
2746654071082
3184421623015
3035915000000
6504736000000
18246872000000
2669061000000
1257921000000
302146000000
7773278914092
11286706863779
10576456344583
795958018503
1260708429091
376640648256
SMCB
+3
2008
282220000000
1173589000000
5598217000000
7208250000000
4803377000000
1048471000000
558868000000
88147000000
SMGR
+3
2005
1022568492000
1223050916000
3422799068000
6665831332000
7532208191000
1464650467000
1158024624000
228112057000
AMFG
+3
2006
-17219568000
52449320000
849066000000
1565679000000
1541550668000
-177768332000
176149754000
8712140000
IKAI
+3
2005
6854866916
46997792086
459488840693
751317469075
259289505186
36215472654
84232746004
-13750919548
MLIA
+3
2009
1442020686000
548396981000
1709065695000
3733017638000
3164691167000
-182011353000
372771552000
-110580181000
TOTO
+3
2008
63287000000
184899784317
409195460036
913995368437
1124347000000
229085112217
210564005996
38823443912
CPIN
+3
2006
157057000000
131923000000
1047104000000
2620029000000
6661836000000
1121574000000
438328000000
-45954000000
SIPD
+3
2008
27253530872
50964589935
479497193994
1294772758402
2331686331402
699232717743
244167364028
41568952367
INKP
+3
2006
-1671378110160
3778089012500
34324316234340
51564910188120
14290172289140
389094342860
1388888189700
-674793011800
TKIM
+3
2006
-571055803120
335039935340
10789635748320
20688365990650
8629109523540
-477864840340
963025197860
-226488091730
AUTO
+3
2013
1058015000000
551756000000
3182962000000
8881642000000
10701988000000
2424503000000
1527868000000
467359000000
GJTL
+3
2009
905330000000
1137405000000
3609236000000
8713559000000
7936432000000
-27041000000
644650000000
103090000000
PRAS
+3
2008
-14813293705
25606573827
165790903836
542959754143
410673009414
-247421206855
186848252431
-43991825351
JECC
+3
2008
78504000
103386131000
90128697000
470474609000
1131138415000
395549762000
314057375000
101185998000
INDF
+3
2005
124017962994
800678921935
6041762934980
15669007629752
18764650331502
846121884559
1527360938630
198387636347
MYOR
+3
2006
93575798388
24389308219
738125036286
1459968922850
1971513231132
265328936883
448639932605
110834046704
ULTJ
+3
2005
4527739591
35660902311
786798199324
1300239863890
711731974424
165406516119
118630332756
18440893407
HMSP
+3
2005
2383066000000
2058731000000
2399467000000
11563295000000
24660038000000
7013344000000
429477000000
158043000000
RMBA
+3
2007
242916734144
-552085102941
615954126321
2347941632229
4586006760621
1589492702595
138586811361
46304545014
KAEF
+3
2005
52826570670
30595857912
411316118587
1173438430584
1816433228739
-109556395751
220654767826
18912752406
TSPC
+3
2006
272583806584
233922765148
615315589327
2345759617952
2729223518328
231249249352
237665089448
24287816172
UNVR
+3
2010
3386970000000
3619189000000
4148778000000
7484990000000
19690239000000
1443367000000
1567538000000
309617000000
Lampiran 2: Data Untuk Perhitungan Proksi Manajemen Laba (12) Perush
Tahun
LK
TAC
TAC/TA
1/TA
DSales/TA
PPE/TA
(Dsales-DTR)/TA
NDA
DA
UNVR
+2
2009
-236603000000
-0.0363739589124
0.0000000000002
0.4103257995405
0.4667237840244
0.3638756438386
0.0235085190237
-0.0598824779361
INTP
+3
2009
-5026624843010
-0.4453579687749
0.0000000000001
0.0705217233077
0.6887109772504
0.0371514362256
-0.0276505514383
-0.4177074173365
SMCB
+3
2008
-891369000000
-0.1236595567579
0.0000000000001
0.1454543058301
0.7766402386155
0.1332256789096
-0.0196549631325
-0.1040045936254
SMGR
+3
2005
-200482424000
-0.0300761321454
0.0000000000002
0.2197251016492
0.5134841998729
0.1855040051890
-0.0005340172991
-0.0295421148463
AMFG
+3
2006
-69668888000
-0.0444975553737
0.0000000000006
-0.1135407270584
0.5422989003493
-0.1191051754542
-0.0342527335322
-0.0102448218415
IKAI
+3
2005
-40142925170
-0.0534300436531
0.0000000000013
0.0482026229186
0.6115774750436
0.0665050318390
-0.0080958646045
-0.0453341790486
MLIA
+3
2009
893623705000
0.2393837349986
0.0000000000003
-0.0487571639489
0.4578241682018
-0.0191349677196
-0.0216641773992
0.2610479123978
TOTO
+3
2008
-121612784317
-0.1330562369533
0.0000000000011
0.2506414366287
0.4476997085179
0.2081648057258
0.0147129207826
-0.1477691577359
CPIN
+3
2006
25134000000
0.0095930235887
0.0000000000004
0.4280769411331
0.3996535916206
0.4456164416501
0.0389516390849
-0.0293586154962
SIPD
+3
2008
-23711059063
-0.0183129115971
0.0000000000008
0.5400428092154
0.3703330880901
0.5079375983996
0.0518207643996
-0.0701336759967
INKP
+3
2006
-5449467122660
-0.1056816952222
0.0000000000000
0.0075457193941
0.6656525941598
0.0206320024757
-0.0292426752316
-0.0764390199905
TKIM
+3
2006
-906095738460
-0.0437973563920
0.0000000000000
-0.0230982398782
0.5215315580359
-0.0121506332943
-0.0260384739662
-0.0177588824258
AUTO
+3
2013
506259000000
0.0570006086712
0.0000000000001
0.2729791405688
0.3583753995038
0.2203583526560
0.0107937689900
0.0462068396812
GJTL
+3
2009
-232075000000
-0.0266337784595
0.0000000000001
-0.0031033243707
0.4142091652791
-0.0149343109974
-0.0205705051174
-0.0060632733422
PRAS
+3
2008
-40419867532
-0.0744435793327
0.0000000000018
-0.4556897725238
0.3053465796884
-0.3746675144000
-0.0421750373815
-0.0322685419512
JECC
+3
2008
-103307627000
-0.2195817266729
0.0000000000021
0.8407462473708
0.1915697367634
0.6256740711803
0.0881305833701
-0.3077123100431
INDF
+3
2005
-676660958941
-0.0431846722479
0.0000000000001
0.0539997110572
0.3855868270501
0.0413385623083
-0.0128345104776
-0.0303501617704
MYOR
+3
2006
69186490169
0.0473890156743
0.0000000000007
0.1817360169318
0.5055758548922
0.1058206703999
-0.0045923067505
0.0519813224248
ULTJ
+3
2005
-31133162720
-0.0239441687527
0.0000000000008
0.1272123095997
0.6051177334081
0.1130296238360
-0.0076597463847
-0.0162844223680
HMSP
+3
2005
324335000000
0.0280486660593
0.0000000000001
0.6065177788857
0.2075072027480
0.5928501348448
0.0632215390163
-0.0351728729571
RMBA
+3
2007
795001837085
0.3385952300400
0.0000000000004
0.6769728347489
0.2623379209543
0.6572514990997
0.0717991260291
0.2667961040108
KAEF
+3
2005
22230712758
0.0189449332650
0.0000000000009
-0.0933635654804
0.3505221133607
-0.1094809448955
-0.0217645929277
0.0407095261927
TSPC
+3
2006
38661041436
0.0164812460493
0.0000000000004
0.0985818186920
0.2623097373738
0.0882278949625
0.0023835121542
0.0140977338951
UNVR
+3
2010
-232219000000
-0.0310246239474
0.0000000000001
0.1928348601668
0.5542796984365
0.1514698082429
-0.0068065346781
-0.0242180892693
Lampiran 3: Statistik Deskriptif Proksi Manajemen Laba Descriptive Statistics N
Mean
Std. Deviation
Minimum
Maximum
TAHUN-3
23
-.0496762 .10225392
-.24247 .17873
TAHUN-2
23
-.0456966 .06886270
-.24882 .04148
TAHUN-1
23
-.0316445 .07236638
-.20219 .09523
TAHUN0
23 .0008199
TAHUN+1
.07145746
-.12176 .14937
23
-.0364689 .10783764
-.29333 .14107
TAHUN+2
23
-.0265234 .11998243
-.26447 .38017
TAHUN+3
23
-.0312836 .14212493
-.41771 .26680
Lampiran 4: One-Sample Kolmogorov-Smirnov Test (Uji Normalitas Sebelum Uji Beda)
One-Sample Kolmogorov-Smirnov Test TAHUN
TAHUN
TAHUN
TAHUN
TAHUN
TAHUN
TAHUN
-3
-2
-1
0
+1
+2
+3
N Normal Parameters
a,b
23
23
23
23
Mean
-.0496762
-.0456966
Std.
.10225392 .06886270 .07236638 .07145746 .10783764 .11998243 .14212493
-.0316445 .0008199
23
23
23
-.0364689
-.0265234
-.0312836
Deviation Most Extreme
Absolute
.122
.172
.158
.117
.152
.215
.201
Differences
Positive
.090
.106
.090
.117
.098
.215
.192
Negative
-.122
-.172
-.158
-.062
-.152
Kolmogorov-Smirnov Z
.584
.825
.756
.563
.727
Asymp. Sig. (2-tailed)
.885
.504
.617
.909
.666
a. Test distribution is Normal. b. Calculated from data.
-.122
-.201
1.029 .966 .240
.308
Lampiran 5: Paired Samples T Test (Uji Beda)
Paired Samples Statistics Mean Pair 1
TAHUN_-3 TAHUN_0
Pair 2
Pair 3
Pair 4
Pair 5
Pair 7
Pair 8
Pair 9
Pair 11
Pair 12
Std. Error Mean
23 .10225392
.02132142
23 .07145746
.01489991
-.0496762
23 .10225392
.02132142
TAHUN_+1
-.0364689
23 .10783764
.02248570
TAHUN_-3
-.0496762
23 .10225392
.02132142
TAHUN_+2
-.0265234
23 .11998243
.02501807
TAHUN_-3
-.0496762
23 .10225392
.02132142
TAHUN_+3
-.0312836
23 .14212493
.02963510
TAHUN_-2
-.0456966
23 .06886270
.01435886
23 .07145746
.01489991
.0008199
TAHUN_-2
-.0456966
23 .06886270
.01435886
TAHUN_+1
-.0364689
23 .10783764
.02248570
TAHUN_-2
-.0456966
23 .06886270
.01435886
TAHUN_+2
-.0265234
23 .11998243
.02501807
TAHUN_-2
-.0456966
23 .06886270
.01435886
TAHUN_+3
-.0312836
23 .14212493
.02963510
TAHUN_-1
-.0316445
23 .07236638
.01508943
23 .07145746
.01489991
TAHUN_0 Pair 10
.0008199
Std. Deviation
TAHUN_-3
TAHUN_0 Pair 6
-.0496762
N
.0008199
TAHUN_-1
-.0316445
23 .07236638
.01508943
TAHUN_+1
-.0364689
23 .10783764
.02248570
TAHUN_-1
-.0316445
23 .07236638
.01508943
TAHUN_+2
-.0265234
23 .11998243
.02501807
TAHUN_-1
-.0316445
23 .07236638
.01508943
TAHUN_+3
-.0312836
23 .14212493
.02963510
Paired Samples Correlations N
Correlation
Sig.
Pair 1
TAHUN_-3 & TAHUN_0
23 .037
.867
Pair 2
TAHUN_-3 & TAHUN_+1
23
Pair 3
TAHUN_-3 & TAHUN_+2
23 .047
Pair 4
TAHUN_-3 & TAHUN_+3
23
Pair 5
TAHUN_-2 & TAHUN_0
23 .357
.095
Pair 6
TAHUN_-2 & TAHUN_+1
23 .411
.051
Pair 7
TAHUN_-2 & TAHUN_+2
23 .231
.290
Pair 8
TAHUN_-2 & TAHUN_+3
23
Pair 9
TAHUN_-1 & TAHUN_0
23 .639
.001
Pair 10
TAHUN_-1 & TAHUN_+1
23 .210
.337
Pair 11
TAHUN_-1 & TAHUN_+2
23 .349
.103
Pair 12
TAHUN_-1 & TAHUN_+3
23
-.186 .396 .832 -.013 .953
-.133 .545
-.182 .406
Paired Samples Test Paired Differences 95% Confidence Interval of the Difference Mean
Std. Deviation
Std. Error Mean
Lower
Upper
t
df
Sig. (2-tailed)
Pair 1
TAHUN_-3 - TAHUN_0
-.05049613 .12256714
.02555702
-.10349814 .00250588
-1.976
22 .061
Pair 2
TAHUN_-3 - TAHUN_+1
-.01320729 .16181015
.03373975
-.08317925 .05676466
-.391
22 .699
Pair 3
TAHUN_-3 - TAHUN_+2
-.02315276 .15396740
.03210442
-.08973326 .04342773
-.721
22 .478
Pair 4
TAHUN_-3 - TAHUN_+3
-.01839259 .17615552
.03673097
-.09456795 .05778277
-.501
22 .622
Pair 5
TAHUN_-2 - TAHUN_0
-.04651659 .07962084
.01660209
-.08094722
-2.802
22 .010
Pair 6
TAHUN_-2 - TAHUN_+1
-.00922775 .10131629
.02112591
-.05304019 .03458470
-.437
22 .667
Pair 7
TAHUN_-2 – TAHUN_+2
-.01917321 .12380127
.02581435
-.07270890 .03436247
-.743
22 .465
Pair 8
TAHUN_-2 - TAHUN_+3
-.01441305 .16597086
.03460732
-.08618423 .05735813
-.416
22 .681
Pair 9
TAHUN_-1 - TAHUN_0
-.03246445 .06107031
.01273404
-.05887323
-2.549
22 .018
Pair 10
TAHUN_-1 - TAHUN_+1
.11659820
.02431240
-.04559645 .05524523
Pair 11
TAHUN_-1 - TAHUN_+2
-.00512108 .11652016
.02429613
-.05550817 .04526602
-.211
22 .835
Pair 12
TAHUN_-1 - TAHUN_+3
-.00036091 .17081407
.03561720
-.07422645 .07350464
-.010
22 .992
.00482439
-.01208595
-.00605567 .198
22 .845
Lampiran 6: Menguji Asumsi Klasik Normalitas (Regresi)
One-Sample Kolmogorov-Smirnov Test Standardized Residual N
161
Normal Parameters
a,b
Most Extreme Differences
Mean
.0000000
Std. Deviation
.99687010
Absolute
.096
Positive
.094
Negative
-.096
Kolmogorov-Smirnov Z
1.218
Asymp. Sig. (2-tailed)
.103
a. Test distribution is Normal. b. Calculated from data.
Lampiran 7: Menguji Asumsi Klasik Heteroskedastisitas
Variables Entered/Removed Model
d i m e n s i o n 0
1
Variables
b
Variables
Entered a ERP
Removed
Method . Enter
a. All requested variables entered. b. Dependent Variable: ABS_RES
Model Summary Model 1
Adjusted R R a .097
R Square .009
d i m e n s i o n 0
a. Predictors: (Constant), ERP
Square .003
Std. Error of the Estimate .07292
b
ANOVA Model 1
Sum of Squares
df
Mean Square
Regression
.008
1
.008
Residual
.845
159
.005
Total
.853
160
F
Sig.
1.524
a
.219
a. Predictors: (Constant), ERP b. Dependent Variable: ABS_RES
Coefficients
a
Model
Standardized Unstandardized Coefficients B
1
Coefficients
Std. Error
Beta
(Constant)
.060
.009
ERP
.014
.012
t
.097
6.835
.000
1.235
.219
a. Dependent Variable: ABS_RES
Lampiran 8: Menguji Asumsi Klasik Autokorelasi
Variables Entered/Removed Model d i m e n s i o n 0
1
Variables
b
Variables
Entered a ERP
Removed
Method . Enter
a. All requested variables entered. b. Dependent Variable: MAN_LABA
Model Summary Model d i m e n s i o n 0
1
b
Adjusted R R a .094
R Square .009
a. Predictors: (Constant), ERP b. Dependent Variable: MAN_LABA
Square .003
Std. Error of the Estimate .1003778
Sig.
Durbin-Watson 1.779
b
ANOVA Model 1
Sum of Squares Regression
df
Mean Square
.014
1
.014
Residual
1.602
159
.010
Total
1.616
160
F
Sig. a
1.409
.237
a. Predictors: (Constant), ERP b. Dependent Variable: MAN_LABA
Coefficients Model
Unstandardized
Standardized
Collinearity
Coefficients
Coefficients
Statistics
B 1 (Constant) ERP
a
Std. Error
Beta
-.042
.012
.019
.016
t
.094
Sig.
Tolerance
-3.504
.001
1.187
.237
VIF
1.000 1.000
a. Dependent Variable: MAN_LABA
Collinearity Diagnostics Model
d i m e n s i o n 0
a
Dimension
1
Variance Proportions
1
Eigenvalue 1.756
Condition Index 1.000
(Constant) .12
2
.244
2.682
.88
ERP .12
dimension1
.88
a. Dependent Variable: MAN_LABA
Residuals Statistics Minimum Predicted Value
Maximum
a
Mean
Std. Deviation
N
-.042339
-.023364
-.031496
.0094195
161
-.3943434
.4035340
.0000000
.1000636
161
Std. Predicted Value
-1.151
.863
.000
1.000
161
Std. Residual
-3.929
4.020
.000
.997
161
Residual
a. Dependent Variable: MAN_LABA
Lampiran 9: Menguji Regresi Linear
Descriptive Statistics Mean MAN_LABA
Std. Deviation
N
-.031496
.1005060
161
.57
.496
161
ERP
Correlations MAN_LABA Pearson Correlation
MAN_LABA
1.000
.094
.094
1.000
.
.118
ERP
.118
.
MAN_LABA
161
161
ERP
161
161
ERP Sig. (1-tailed)
MAN_LABA
N
Variables Entered/Removed Model d i m e n s i o n 0
1
ERP
Variables
b
Variables
Entered a ERP
Removed
Method . Enter
a. All requested variables entered. b. Dependent Variable: MAN_LABA
Model Summary Model d i m e n s i o n 0
1
Adjusted R R a .094
R Square .009
a. Predictors: (Constant), ERP
Square .003
Std. Error of the Estimate .1003778
b
ANOVA Model 1
Sum of Squares Regression
df
Mean Square
.014
1
.014
Residual
1.602
159
.010
Total
1.616
160
F
Sig. a
1.409
.237
a. Predictors: (Constant), ERP b. Dependent Variable: MAN_LABA
Coefficients Model
Unstandardized
Standardized
95.0% Confidence
Coefficients
Coefficients
Interval for B
B 1 (Constant) ERP
a
Std. Error
-.042
.012
.019
.016
a. Dependent Variable: MAN_LABA
Beta
t
.094
Sig.
Lower
Upper
Bound
Bound
-3.504
.001
-.066
-.018
1.187
.237
-.013
.051
Lampiran 10: Daftar Perusahaan-Perusahaan Manufaktur (Terdaftar di BEI 2013) No 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38
Kode Saham INTP SMBR SMCB SMGR AMFG ARNA IKAI KIAS MLIA TOTO ALKA ALMI BTON CTBN GDST INAI ISSP ITMA JKSW JPRS KRAS LION LMSH MYRX NIKL PICO TBMS BRPT BUDI DPNS EKAD ETWA INCI SOBI SRSN TPIA UNIC AKKU
Nama Emiten Indocement Tunggal Prakarsa Tbk Semen Baturaja Persero Tbk Holcim Indonesia Tbk Semen Gresik Tbk Asahimas Flat Glass Tbk Arwana Citra Mulia Tbk Inti keramik Alam Asri Industri Tbk Keramika Indonesia Assosiasi Tbk Mulia Industrindo Tbk Surya Toto Indonesia Tbk Alaska Industrindo Tbk Alumindo Light Metal Industry Tbk Beton Jaya Manunggal Tbk Citra Turbindo Tbk Gunawan Dianjaya Steel Tbk Indal Aluminium Industry Tbk Steel Pipe Industry of Indonesia Tbk Itamaraya Tbk Jakarta Kyoei Steel Work LTD Tbk Jaya Pari Steel Tbk Krakatau Steel Tbk Lion Metal Works Tbk Lionmesh Prima Tbk Hanson International Tbk Pelat Timah Nusantara Tbk Pelangi Indah Canindo Tbk Tembaga Mulia Semanan Tbk Barito Pacific Tbk Budi Acid Jaya Tbk Duta Pertiwi Nusantara Ekadharma International Tbk Eterindo Wahanatama Tbk Intan Wijaya International Tbk Sorini Agro Asia Corporindo Tbk Indo Acitama Tbk Chandra Asri Petrochemical Unggul Indah Cahaya Tbk Alam Karya Unggul Tbk
39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79
AKPI APLI BRNA FPNI IGAR IPOL SIAP SIMA TRST YPAS CPIN JPFA MAIN SIPD SULI TIRT ALDO FASW INKP INRU KBRI SPMA TKIM KRAH ASII AUTO BRAM GDYR GJTL IMAS INDS LPIN MASA NIPS PRAS SMSM ADMG ARGO CNTX ERTX ESTI
Argha Karya Prima Industry Tbk Asiaplast Industries Tbk Berlina Tbk Titan Kimia Nusantara Tbk Champion Pasific Indonesia Tbk Indopoly Swakarsa Industry Tbk Sekawan Intipratama Tbk Siwani Makmur Tbk Trias Sentosa Tbk Yana Prima Hasta Persada Tbk Charoen Pokphand Indonesia Tbk Japfa Comfeed Indonesia Tbk Malindo Feedmill Tbk Sierad Produce Tbk Sumalindo Lestari Jaya Tbk Tirta Mahakam Resources Tbk Alkindo Naratama Tbk Fajar Surya Wisesa Tbk Indah Kiat Pulp & Paper Tbk Toba Pulp Lestari Tbk Kertas Basuki Rachmat Indonesia Tbk Suparma Tbk Pabrik Kertas Tjiwi Kimia Tbk Grand Kartech Tbk Astra International Tbk Astra Auto Part Tbk Indo Kordsa Tbk Goodyear Indonesia Tbk Gajah Tunggal Tbk Indomobil Sukses International Tbk Indospring Tbk Multi Prima Sejahtera Tbk Multistrada Arah Sarana Tbk Nippres Tbk Prima Alloy Steel Universal Tbk Selamat Sempurna Tbk Polychem Indonesia Tbk Argo Pantes Tbk Centex Tbk Eratex Djaya Tbk Ever Shine Textile Industry Tbk
80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120
HDTX INDR KARW MYTX PBRX POLY RICY SRIL SSTM TRIS UNIT UNTX BIMA IKBI JECC KBLI KBLM SCCO VOKS PTSN ADES AISA ALTO CEKA DAVO DLTA ICBP INDF MLBI MYOR PSDN ROTI SKLT STTP ULTJ GGRM HMSP RMBA WIIM DVLA INAF
Pan Asia Indosyntec Tbk Indo Rama Synthetic Tbk Karwell Indonesia Tbk Apac Citra Centertex Tbk Pan Brothers Tbk Asia Pasific Fibers Tbk Ricky Putra Globalindo Tbk Sri Rejeki Isman Tbk Sunson Textile Manufacturer Tbk Trisula International Tbk Nusantara Inti Corpora Tbk Unitex Tbk Primarindo Asia Infrastructure Tbk Sumi Indo Kabel Tbk Jembo Cable Company Tbk KMI Wire and Cable Tbk Kabelindo Murni Tbk Supreme Cable Manufacturing and Commerce Tbk Voksel Electric Tbk Sat Nusa Persada Tbk Akasha Wira Internastional Tbk Tiga Pilar Sejahtera Food Tbk Tri Banyan Tirta Tbk Cahaya Kalbar Tbk Davomas Abadi Tbk Delta Djakarta Tbk Indofood CBP Sukses Makmur Tbk Indofood Sukses Makmur Tbk Multi Bintang Indonesia Tbk Mayora Indah Tbk Prashida Aneka Niaga Tbk Nippon Indosari Corporindo Tbk Sekar Laut Tbk Siantar Top Tbk Ultrajaya Milk Industry and Trading Company Tbk Gudang Garam Tbk Hanjaya Mandala Sampoerna Tbk Bentoel Internasional Investama Tbk Wismilak Inti Makmur Tbk Darya Varia Laboratoria Tbk Indofarma Tbk
121 122 123 124 125 126 127 128 129 130 131 132 133 134 135
KAEF KLBF MERK PYFA SCPI SIDO SQBI TSPC MBTO MRAT TCID UNVR KDSI KICI LMPI
Kimia Farma Tbk Kalbe Farma Tbk Merck Tbk Pyridam Farma Tbk Schering Plough Indonesia Tbk Industri Jamu dan Farmasi Sido Muncul Tbk Taisho Pharmaceutical Indonesia Tbk Tempo Scan Pacific Tbk Martina Berto Tbk Mustika Ratu Tbk Mandom Indonesia Tbk Univeler Indonesia Tbk Kedawung Setia Industrial Tbk Kedaung Indag Can Tbk Langgeng Makmur Industry Tbk
Lampiran 11: Menguji Normalitas Sektor Industri Dasar dan Kimia
One-Sample Kolmogorov-Smirnov Test Standardized Residual N Normal Parameters
77 a,b
Mean Std. Deviation
Most Extreme Differences
Kolmogorov-Smirnov Z Asymp. Sig. (2-tailed) a. Test distribution is Normal. b. Calculated from data.
.0000000 .99339927
Absolute
.122
Positive
.105
Negative
-.122 1.071 .202
Lampiran 12: Menguji Heteroskedastisitas Sektor Industri Dasar dan Kimia
Variables Entered/Removed
b
Model Variables Entered Variables Removed Method dimension0
1
a
ERP
. Enter
a. All requested variables entered. b. Dependent Variable: ABS_RES
Model Summary Model dimension0
1
R
R Square Adjusted R Square Std. Error of the Estimate a
.012
.000
-.013
.07053
a. Predictors: (Constant), ERP
b
ANOVA Model 1
Sum of Squares
df
Mean Square
Regression
.000
1
.000
Residual
.373
75
.005
Total
.373
76
F
Sig. a
.011
.916
t
Sig.
a. Predictors: (Constant), ERP b. Dependent Variable: ABS_RES
Coefficients
a
Model
Standardized Unstandardized Coefficients B
1
Std. Error
(Constant)
.068
.012
ERP
.002
.016
Coefficients Beta
.012
5.503
.000
.106
.916
a. Dependent Variable: ABS_RES
Lampiran 13: Menguji Autokorelasi Sektor Industri Dasar dan Kimia Variables Entered/Removed
b
Model Variables Entered Variables Removed Method dimension0
1
a
ERP
a. All requested variables entered. b. Dependent Variable: MAN_LABA
. Enter
Model Summary Model dimension0
1
R
b
R Square Adjusted R Square Std. Error of the Estimate Durbin-Watson a
.123
.015
.002
.0989821
1.967
a. Predictors: (Constant), ERP b. Dependent Variable: MAN_LABA b
ANOVA Model 1
Sum of Squares
df
Mean Square
Regression
.011
1
.011
Residual
.735
75
.010
Total
.746
76
F
Sig. a
1.156
.286
a. Predictors: (Constant), ERP b. Dependent Variable: MAN_LABA Coefficients Model
Unstandardized
Standardized
Collinearity
Coefficients
Coefficients
Statistics
B 1 (Constant)
Std. Error
-.066
.017
.025
.023
ERP
a
Beta
.123
t
Sig.
-3.850
.000
1.075
.286
Tolerance
VIF
1.000 1.000
a. Dependent Variable: MAN_LABA Collinearity Diagnostics
a
Model Dimension
Variance Proportions Eigenvalue Condition Index
1 dimension0
(Constant)
ERP
1
1.756
1.000
.12
.12
2
.244
2.682
.88
.88
dimension1
a. Dependent Variable: MAN_LABA Residuals Statistics Minimum Predicted Value
Maximum
a
Mean
Std. Deviation
N
-.066330
-.041818
-.052323
.0122099
77
-.3758897
.3028656
.0000000
.0983288
77
Std. Predicted Value
-1.147
.860
.000
1.000
77
Std. Residual
-3.798
3.060
.000
.993
77
Residual
a. Dependent Variable: MAN_LABA
Lampiran 14: Menguji Regresi Sektor Industri Dasar dan Kimia
Variables Entered/Removed
b
Model Variables Entered Variables Removed Method dimension0
1
a
ERP
. Enter
a. All requested variables entered. b. Dependent Variable: MAN_LABA
Model Summary Model dimension0
1
R
R Square Adjusted R Square Std. Error of the Estimate a
.123
.015
.002
.0989821
a. Predictors: (Constant), ERP
b
ANOVA Model 1
Sum of Squares
df
Mean Square
Regression
.011
1
.011
Residual
.735
75
.010
Total
.746
76
F
Sig.
1.156
a
.286
a. Predictors: (Constant), ERP b. Dependent Variable: MAN_LABA
Coefficients Model
Standardized Unstandardized Coefficients B
1
a
(Constant) ERP
Std. Error -.066
.017
.025
.023
a. Dependent Variable: MAN_LABA
Coefficients Beta
t
.123
Sig.
-3.850
.000
1.075
.286
Lampiran 15: Menguji Normalitas Sektor Aneka Industri
One-Sample Kolmogorov-Smirnov Test Standardized Residual N
28
Normal Parameters
a,b
Mean
.0000000
Std. Deviation Most Extreme Differences
.98130676
Absolute
.121
Positive
.085
Negative
-.121
Kolmogorov-Smirnov Z
.642
Asymp. Sig. (2-tailed)
.804
a. Test distribution is Normal. b. Calculated from data.
Lampiran 16: Menguji Heteroskedastisitas Sektor Aneka Industri
Variables Entered/Removed
b
Model Variables Entered Variables Removed Method dimension0
1
a
ERP
. Enter
a. All requested variables entered. b. Dependent Variable: ABS_RES
Model Summary Model dimension0
1
R
R Square Adjusted R Square Std. Error of the Estimate a
.228
.052
a. Predictors: (Constant), ERP
.016
.06180
b
ANOVA Model 1
Sum of Squares
df
Mean Square
Regression
.005
1
.005
Residual
.099
26
.004
Total
.105
27
F
Sig.
1.430
a
.243
a. Predictors: (Constant), ERP b. Dependent Variable: ABS_RES
Coefficients
a
Model
Standardized Unstandardized Coefficients B
1
Std. Error
(Constant)
.058
.018
ERP
.028
.024
Coefficients Beta
t
.228
Sig.
3.258
.003
1.196
.243
a. Dependent Variable: ABS_RES
Lampiran 17: Menguji Autokorelasi Sektor Aneka Industri
Variables Entered/Removed
b
Model Variables Entered Variables Removed Method dimension0
1
a
ERP
. Enter
a. All requested variables entered. b. Dependent Variable: MAN_LABA
Model Summary Model dimension0
1
R
b
R Square Adjusted R Square Std. Error of the Estimate Durbin-Watson a
.056
.003
a. Predictors: (Constant), ERP b. Dependent Variable: MAN_LABA
-.035
.0998353
2.218
b
ANOVA Model 1
Sum of Squares
df
Mean Square
Regression
.001
1
.001
Residual
.259
26
.010
Total
.260
27
F
Sig. a
.083
.775
a. Predictors: (Constant), ERP b. Dependent Variable: MAN_LABA
Coefficients Model
Unstandardized
Standardized
Collinearity
Coefficients
Coefficients
Statistics
B 1 (Constant) ERP
a
Std. Error
Beta
-.016
.029
-.011
.038
t
-.056
Sig.
Tolerance
VIF
-.555
.584
-.288
.775
1.000 1.000
Std. Deviation
N
a. Dependent Variable: MAN_LABA
Collinearity Diagnostics
a
Model Dimension
Variance Proportions Eigenvalue Condition Index
1 dimension0
(Constant)
ERP
1
1.756
1.000
.12
.12
2
.244
2.682
.88
.88
dimension1
a. Dependent Variable: MAN_LABA
Residuals Statistics Minimum Predicted Value Residual Std. Predicted Value Std. Residual
Maximum
a
Mean
-.026979
-.015983
-.022266
.0055410
28
-.2807338
.1763521
.0000000
.0979690
28
-.850
1.134
.000
1.000
28
-2.812
1.766
.000
.981
28
a. Dependent Variable: MAN_LABA
Lampiran 18: Menguji Regresi Sektor Aneka Industri
Variables Entered/Removed
b
Model Variables Entered Variables Removed Method dimension0
1
a
ERP
. Enter
a. All requested variables entered. b. Dependent Variable: MAN_LABA
Model Summary Model dimension0
1
R
R Square Adjusted R Square Std. Error of the Estimate a
.056
.003
-.035
.0998353
a. Predictors: (Constant), ERP
b
ANOVA Model 1
Sum of Squares
df
Mean Square
Regression
.001
1
.001
Residual
.259
26
.010
Total
.260
27
F
Sig. a
.083
.775
t
Sig.
a. Predictors: (Constant), ERP b. Dependent Variable: MAN_LABA
Coefficients Model
Standardized Unstandardized Coefficients B
1
a
Std. Error
(Constant)
-.016
.029
ERP
-.011
.038
a. Dependent Variable: MAN_LABA
Coefficients Beta
-.056
-.555
.584
-.288
.775
Lampiran 19: Menguji Normalitas Sektor Industri Barang dan Konsumsi
One-Sample Kolmogorov-Smirnov Test Standardized Residual N
56
Normal Parameters
a,b
Mean
.0000000
Std. Deviation Most Extreme Differences
.99086739
Absolute
.133
Positive
.133
Negative
-.115
Kolmogorov-Smirnov Z
.996
Asymp. Sig. (2-tailed)
.275
a. Test distribution is Normal. b. Calculated from data.
Lampiran 20: Menguji Heteroskedastisitas Sektor Industri Barang dan Konsumsi
Variables Entered/Removed
b
Model Variables Entered Variables Removed Method dimension0
1
a
ERP
. Enter
a. All requested variables entered. b. Dependent Variable: ABS_RES
Model Summary Model dimension0
1
R
R Square Adjusted R Square Std. Error of the Estimate a
.194
.038
a. Predictors: (Constant), ERP
.020
.07209
b
ANOVA Model 1
Sum of Squares
df
Mean Square
Regression
.011
1
.011
Residual
.281
54
.005
Total
.292
55
F
Sig.
2.112
a
.152
a. Predictors: (Constant), ERP b. Dependent Variable: ABS_RES
Coefficients
a
Model
Standardized Unstandardized Coefficients B
1
Std. Error
(Constant)
.049
.015
ERP
.028
.019
Coefficients Beta
t
.194
Sig.
3.358
.001
1.453
.152
a. Dependent Variable: ABS_RES
Lampiran 21: Menguji Autokorelasi Sektor Industri Barang dan Konsumsi
Variables Entered/Removed
b
Model Variables Entered Variables Removed Method dimension0
1
a
ERP
. Enter
a. All requested variables entered. b. Dependent Variable: MAN_LABA
Model Summary Model dimension0
1
R
b
R Square Adjusted R Square Std. Error of the Estimate Durbin-Watson a
.133
.018
a. Predictors: (Constant), ERP b. Dependent Variable: MAN_LABA
-.001
.0993033
1.652
b
ANOVA Model 1
Sum of Squares
df
Mean Square
Regression
.010
1
.010
Residual
.533
54
.010
Total
.542
55
F
Sig. a
.965
.330
a. Predictors: (Constant), ERP b. Dependent Variable: MAN_LABA
Coefficients Model
Unstandardized
Standardized
Collinearity
Coefficients
Coefficients
Statistics
B 1 (Constant)
Std. Error
Beta
-.023
.020
.026
.027
ERP
a
t
Sig.
-1.111
.271
.983
.330
.133
Tolerance
VIF
1.000
1.000
a. Dependent Variable: MAN_LABA
Collinearity Diagnostics
a
Model Dimension
Variance Proportions Eigenvalue Condition Index
1 dimension0
(Constant)
ERP
1
1.756
1.000
.12
.12
2
.244
2.682
.88
.88
dimension1
a. Dependent Variable: MAN_LABA
Residuals Statistics Minimum Predicted Value
Maximum
a
Mean
Std. Deviation
N
-.022530
.003817
-.007474
.0131563
56
-.2909669
.3763529
.0000000
.0983964
56
Std. Predicted Value
-1.144
.858
.000
1.000
56
Std. Residual
-2.930
3.790
.000
.991
56
Residual
a. Dependent Variable: MAN_LABA
Lampiran 22: Menguji Regresi Sektor Industri Barang dan Konsumsi
Variables Entered/Removed
b
Model Variables Entered Variables Removed Method dimension0
1
a
ERP
. Enter
a. All requested variables entered. b. Dependent Variable: MAN_LABA
Model Summary Model dimension0
1
R
R Square Adjusted R Square Std. Error of the Estimate a
.133
.018
-.001
.0993033
a. Predictors: (Constant), ERP
b
ANOVA Model 1
Sum of Squares
df
Mean Square
Regression
.010
1
.010
Residual
.533
54
.010
Total
.542
55
F
Sig. a
.965
.330
t
Sig.
a. Predictors: (Constant), ERP b. Dependent Variable: MAN_LABA
Coefficients Model
Standardized Unstandardized Coefficients B
1
a
(Constant) ERP
Std. Error -.023
.020
.026
.027
a. Dependent Variable: MAN_LABA
Coefficients Beta
.133
-1.111
.271
.983
.330
