Analisis Faktor-Faktor yang Mempengaruhi Perubahan Laba Melalui Earnings Managment Pada Perusahaan Consumer Goods di Bursa Efek Indonesia

(1)

Lampiran 1 :

Daftar Populasi dan Sampel Perusahaan Consumer Goods

No

Kode

Nama Perusahaan

Sampel

10 ROTI Nippon Indosari Corporindo Tbk, PT 9

11 SKBM Sekar Bumi Tbk -

12 SKLT Sekar Laut Tbk, PT 10

13 STTP Siantar Top Tbk, PT 11

14 ULTJ Ultrajaya Milk Industry and Trading Company 12

15 GGRM Gudang Garam Tbk 13

16 HMSP Handjaya Mandala Sampoerna Tbk 14

17 RMBA Bentoel International Investama Tbk -

18 WIIM Wismilak Inti Makmur Tbk -

19 ADES Akasha Wira International Tbk, PT 15

20 KINO Kino Indonesia Tbk -

33 SQBB Taisho Pharmaceutical Indonesia Tbk 25

34 TSPC Tempo Scan Pasific Tbk 26

35 CINT Chitose International Tbk -

(2)

Lampiran 2 :

Hasil Analisis Uji Faktor

KMO and Bartlett's Test

Kaiser-Meyer-Olkin Measure of Sampling Adequacy. .673 Bartlett's Test of Sphericity Approx. Chi-Square 2271.217

Df 120

Sig. .000

Anti-Image Matrics

Anti-image

Correlation CR CSR ATR CTO ROA ROE GPM NPM TATO WCTO RTO FATO ITO DER DAR TIER

(3)

Lampiran 3 :

Data Variabel CR dan CSR Periode 2011-2015

Kode

Current Ratio

Cash Ratio

2011 2012 2013 2014 2015 2011 2012 2013 2014 2015

ADES 1.709 1.942 1.810 1.535 1.386 0.196 0.399 0.212 0.186 0.121

AISA 0.730 1.269 1.750 2.663 1.623 0.696 0.084 0.227 0.815 0.214

CEKA 1.687 1.027 1.632 1.466 1.535 0.032 0.029 0.057 0.039 0.013

DLTA 6.009 5.265 4.762 4.473 6.424 2.566 2.425 2.761 2.174 3.524

ICBP 2.871 2.763 2.411 2.183 2.326 1.479 1.532 1.177 1.178 1.276

INDF 1.910 2.003 1.683 1.807 1.705 1.017 1.020 0.702 0.624 0.521

MLBI 0.994 0.580 0.977 0.514 0.584 0.376 0.124 0.141 0.092 0.284

MYOR 2.219 2.761 2.402 2.090 2.365 0.176 0.696 0.695 0.229 0.534

ROTI 1.284 1.422 1.136 1.366 2.053 0.327 0.194 0.316 0.529 1.301

SKLT 1.697 1.415 1.228 1.184 1.192 0.151 0.051 0.072 0.051 0.048

STTP 1.035 0.997 1.142 1.484 1.579 0.021 0.015 0.017 0.017 0.018

ULTJ 1.521 2.018 2.470 3.345 3.745 0.400 0.904 1.044 0.997 1.512

GGRM 2.245 2.170 1.722 1.620 1.770 0.081 0.093 0.070 0.067 0.113

HMSP 1.749 1.776 1.753 1.528 6.567 0.244 0.066 0.054 0.005 0.379

DVLA 4.830 4.310 4.242 5.181 3.523 1.778 1.528 1.470 1.802 1.425

INAF 1.538 2.102 1.265 1.304 1.262 0.290 0.527 0.181 0.226 0.370

KAEF 2.748 2.825 2.427 2.387 1.930 0.434 0.589 0.528 0.671 0.424

KLBF 3.653 3.405 2.839 3.404 3.698 1.405 0.983 0.540 0.794 1.149

MERK 7.515 3.871 3.979 4.586 3.652 3.878 1.198 1.246 1.983 1.063

PYFA 2.540 2.413 1.537 1.627 1.991 0.186 0.188 0.155 0.061 0.102

SQBB 5.801 4.855 4.968 4.373 3.574 3.412 2.707 2.834 2.303 1.552

TSPC 3.083 3.093 2.962 3.002 2.538 1.589 1.505 1.330 1.180 1.023

MRAT 6.271 6.017 6.054 3.613 3.703 1.224 1.016 1.068 0.346 0.353

TCID 11.743 7.727 3.573 1.798 4.991 1.571 1.356 0.363 0.196 0.985

UNVR 0.687 0.668 0.671 0.715 0.654 0.052 0.030 0.034 0.097 0.062

MBTO 4.081 3.710 3.991 3.959 3.135 1.681 0.869 0.419 0.369 0.207

(4)

Lampiran 4 :

Data Variabel ATR dan CTO Periode 2011-2015

Kode

Acid Test Ratio

Cash Turnover

2011

2012

2013

2014

2015

2011

2012

2013

2014

2015

ADES 1.192 1.185 1.030 0.946 0.888 19.661 17.609 16.102 22.182 25.185

AISA 0.366 0.774 1.018 1.833 1.052 5.392 7.458 19.375 6.705 6.660

CEKA 0.622 0.456 0.928 0.803 1.015 125.391 81.803 112.127 129.156 180.927

DLTA 5.130 3.996 3.669 3.461 5.134 2.277 2.679 5.524 4.975 1.537 ICBP 2.326 2.256 1.800 1.730 1.902 4.948 4.356 4.558 4.666 4.232

INDF 1.400 1.408 1.264 1.435 1.402 3.860 3.794 4.119 4.571 4.705

MLBI 0.832 0.426 0.753 0.371 0.476 13.816 9.018 35.481 24.099 10.983

MYOR 1.495 1.982 1.858 1.458 1.806 50.770 12.626 7.511 11.012 12.375

ROTI 1.174 1.306 1.022 1.234 1.944 9.619 27.607 21.660 14.259 6.416

SKLT 0.934 0.730 0.666 0.666 0.688 47.215 57.781 83.592 83.533 99.613

STTP 0.502 0.573 0.665 0.909 1.040 140.202 175.194 181.889 222.635 268.101

ULTJ 0.914 1.454 1.626 1.890 2.430 6.718 7.217 5.779 6.806 6.566

GGRM 0.174 0.239 0.217 0.159 0.221 35.735 41.189 41.218 43.570 32.622

HMSP 0.699 0.459 0.323 0.246 2.365 20.023 46.696 104.145 223.406 99.863

DVLA 4.009 3.617 3.283 3.910 2.852 3.821 3.958 3.614 3.457 3.510

INAF 1.117 1.666 0.913 0.943 0.907 9.464 7.042 2.326 10.743 7.221

KAEF 1.755 1.838 1.568 1.583 1.248 14.978 14.550 12.282 9.346 9.398

KLBF 2.607 2.287 1.683 2.108 2.428 5.205 6.570 9.739 10.460 7.755

MERK 5.627 1.889 2.293 3.171 2.436 5.080 4.681 4.916 3.909 4.939

PYFA 1.328 1.532 0.802 0.955 1.001 36.097 35.833 29.833 42.376 65.477

SQBB 5.218 4.297 4.345 3.855 3.015 2.218 2.315 2.375 2.615 2.929

TSPC 2.366 2.396 2.219 2.149 1.811 3.845 4.068 3.981 4.619 5.119

MRAT 5.064 4.936 4.741 2.784 2.936 5.617 7.434 6.234 9.516 11.840

TCID 6.877 5.105 1.949 0.935 3.274 15.113 16.469 19.428 27.330 14.709

UNVR 0.407 0.395 0.403 0.452 0.427 71.782 96.506 125.312 61.610 49.061

MBTO 3.610 3.326 3.523 3.287 2.621 6.414 4.647 7.676 15.114 19.252

(5)

Lampiran 5 :

Data Variabel ROA dan ROE Periode 2011-2015

Kode

Return On Asset

Return On Equity

2011

2012

2013

2014

2015 2011

2012

2013

2014

2015

ADES 0.082 0.214 0.126 0.061 0.056 0.206 0.399 0.210 0.105 0.110

AISA 0.042 0.066 0.069 0.051 0.041 0.082 0.125 0.147 0.105 0.094

CEKA 0.117 0.057 0.061 0.032 0.072 0.238 0.126 0.123 0.076 0.167

DLTA 0.218 0.286 0.312 0.290 0.185 0.265 0.357 0.400 0.377 0.226

ICBP 0.136 0.128 0.105 0.102 0.110 0.193 0.190 0.169 0.168 0.178

INDF 0.091 0.081 0.044 0.061 0.040 0.155 0.140 0.089 0.127 0.086

MLBI 0.416 0.394 0.657 0.356 0.237 0.957 1.375 1.186 1.435 0.648

MYOR 0.073 0.090 0.109 0.040 0.110 0.199 0.243 0.269 0.100 0.241

ROTI 0.153 0.124 0.087 0.088 0.100 0.212 0.224 0.201 0.196 0.228

SKLT 0.028 0.032 0.038 0.051 0.053 0.049 0.062 0.082 0.110 0.132

STTP 0.046 0.060 0.078 0.073 0.097 0.087 0.129 0.165 0.151 0.184

ULTJ 0.047 0.146 0.116 0.097 0.364 0.072 0.211 0.161 0.125 0.187

GGRM 0.127 0.098 0.086 0.093 0.102 0.202 0.153 0.149 0.164 0.170

HMSP 0.416 0.379 0.395 0.359 0.273 0.791 0.747 0.764 0.754 0.324

DVLA 0.130 0.139 0.106 0.066 0.078 0.166 0.177 0.138 0.084 0.111

INAF 0.033 0.036 -0.042 0.005 0.003 0.061 0.065 -0.092 0.011 0.008

KAEF 0.096 0.099 0.087 0.087 0.223 0.137 0.143 0.133 0.142 0.136

KLBF 0.184 0.189 0.174 0.171 0.150 0.234 0.241 0.232 0.216 0.188

MERK 0.396 0.189 0.252 0.254 0.222 0.396 0.259 0.343 0.329 0.301

PYFA 0.044 0.039 0.035 0.015 0.019 0.063 0.061 0.066 0.028 0.031

SQBB 0.332 0.341 0.355 0.359 0.324 0.397 0.416 0.431 0.447 0.424

TSPC 0.138 0.137 0.118 0.105 0.084 0.193 0.189 0.165 0.142 0.122

MRAT 0.066 0.068 -0.015 0.014 0.002 0.078 0.080 -0.018 0.018 0.003

TCID 0.124 0.119 0.109 0.095 0.262 0.137 0.137 0.135 0.137 0.318

UNVR 0.397 0.404 0.401 0.415 0.372 1.131 1.219 1.258 1.289 1.212

MBTO 0.079 0.075 0.026 0.007 -0.022 0.107 0.105 0.036 0.010 -0.031

(6)

Lampiran 6 :

Data Variabel GPM dan NPM Periode 2011-2015

Kode

Gross Profit Margin

Net Profit Margin

2011

2012

2013

2014

2015

2011

2012

2013

2014

2015

ADES 0.3824 0.5705 0.5603 0.5164 0.5072 0.0864 0.1749 0.1108 0.0536 0.0541

AISA 0.2410 0.2203 0.2252 0.2025 0.2119 0.0855 0.0923 0.0855 0.0735 0.0622

CEKA 0.1594 0.1494 0.0889 0.0605 0.0857 0.0778 0.0519 0.0257 0.0111 0.0306

DLTA 0.6966 0.7186 0.8692 0.8760 0.6667 0.2690 0.2964 0.1352 0.1364 0.2745

ICBP 0.2598 0.2678 0.2553 0.2685 0.3030 0.1067 0.1058 0.0891 0.0843 0.0921

INDF 0.2776 0.2710 0.2197 0.2681 0.2694 0.1079 0.0955 0.0614 0.0822 0.0579

MLBI 0.5812 0.6124 0.6411 0.6043 0.5791 0.2730 0.2893 0.3288 0.2660 0.1843

MYOR 0.1754 0.2232 0.2431 0.1789 0.2833 0.0511 0.0708 0.0881 0.0289 0.0844

ROTI 0.4665 0.4672 0.4640 0.4794 0.5312 0.1425 0.1252 0.1050 0.1003 0.1244

SKLT 0.2104 0.2261 0.2188 0.2269 0.2468 0.0174 0.0198 0.0202 0.0247 0.0269

STTP 0.1735 0.1925 0.1829 0.1877 0.2091 0.0415 0.0581 0.0675 0.0570 0.0730

ULTJ 0.2976 0.3209 0.2930 0.2392 0.3146 0.0482 0.1258 0.0940 0.0723 0.1191

GGRM 0.2418 0.1873 0.1961 0.2053 0.2201 0.1184 0.0830 0.0791 0.0833 0.0917

HMSP 0.2875 0.2778 0.2675 0.2541 0.2444 0.1526 0.1493 0.1442 0.1262 0.1164

DVLA 0.6410 0.5988 0.6269 0.5302 0.5189 0.1244 0.1369 0.1142 0.0733 0.0826

INAF 0.3292 0.3182 0.2524 0.2262 0.2035 0.0307 0.0367 -0.0405 0.0045 0.0031

KAEF 0.2982 0.3132 0.2972 0.3065 0.3162 0.0493 0.0551 0.0496 0.0570 0.0520

KLBF 0.5087 0.4791 0.4799 0.4880 0.4803 0.1396 0.1302 0.1231 0.1222 0.1150

MERK 0.5249 0.4564 0.5553 0.5311 0.5046 0.2517 0.1159 0.2177 0.2110 0.1449

PYFA 0.6723 0.6545 0.6774 0.6358 0.6334 0.0342 0.0300 0.0322 0.0120 0.0142

SQBB 0.6204 0.6014 0.6135 0.5940 0.5751 0.3512 0.3490 0.3506 0.3313 0.2918

TSPC 0.3806 0.3753 0.3968 0.3914 0.3811 0.1014 0.0958 0.0932 0.0780 0.0647

MRAT 0.5599 0.5611 0.5597 0.5681 0.5759 0.0686 0.0671 -0.0187 0.0162 0.0024

TCID 0.3634 0.3684 0.3832 0.3883 0.3792 0.0846 0.0812 0.0790 0.0762 0.2352

UNVR 0.5116 0.5087 0.5130 0.4955 0.5112 0.1774 0.1772 0.1740 0.1717 0.1604

MBTO 0.5339 0.5244 0.5082 0.5059 0.4926 0.0658 0.0634 0.0252 0.0063 -0.0202

(7)

Lampiran 7 :

Data Variabel TATO dan WCTO Periode 2011-2015

Total Asset Turnover

Working Capital Turnover

Kode

2011 2012

2013

2014 2015

2011

2012

2013

2014

2015

ADES 0.947 1.225 1.139 1.146 1.025 5.603 5.133 5.709 6.891 8.702

AISA 0.488 0.710 0.808 0.697 0.663 -7.130 8.378 3.870 2.069 3.509

CEKA 1.504 1.093 2.367 2.883 2.346 4.911 75.949 7.717 11.062 7.985

DLTA 0.810 0.966 2.308 2.129 0.674 1.171 1.408 3.386 3.184 0.918

ICBP 1.272 1.211 1.180 1.205 1.195 3.464 3.420 3.788 4.072 3.988

INDF 0.846 0.843 0.712 0.740 0.698 3.884 3.815 4.182 3.472 3.617

MLBI 1.523 1.360 1.999 1.340 1.283 -484.807 -4.689 -218.661 -3.870 -5.336

MYOR 1.432 1.266 1.238 1.377 1.306 4.203 3.101 3.202 4.174 3.444

ROTI 1.071 0.988 0.826 0.877 0.803 19.355 14.448 34.464 16.683 5.214

SKLT 1.608 1.609 1.878 2.055 1.976 7.973 10.904 19.825 26.214 24.329

STTP 1.099 1.027 1.153 1.277 1.325 -65.437 -881.082 19.876 8.322 7.927

ULTJ 0.965 1.161 1.231 1.343 3.059 6.643 4.655 3.714 3.403 2.850

GGRM 1.072 1.181 1.092 1.120 1.108 2.486 3.036 3.821 4.420 3.799

HMSP 2.728 2.538 2.738 2.843 2.343 8.309 7.218 8.223 11.242 3.525

DVLA 1.047 1.012 0.926 0.893 0.949 1.759 1.713 1.577 1.478 1.747

INAF 1.079 0.973 1.033 1.107 1.058 4.869 2.835 7.517 7.577 7.325

KAEF 1.940 1.795 1.759 1.523 4.281 4.333 3.837 4.085 3.813 4.800

KLBF 1.319 1.448 1.414 1.398 1.306 2.523 2.997 3.295 3.029 2.803

MERK 1.572 1.633 1.156 1.205 1.533 2.155 2.703 1.829 1.854 2.800

PYFA 1.280 1.301 1.100 1.287 1.362 4.026 4.400 7.353 7.390 6.016

SQBB 0.945 0.976 1.012 1.083 1.109 1.486 1.588 1.623 1.762 1.956

TSPC 1.360 1.431 1.268 1.343 1.302 2.741 2.887 2.593 3.032 3.137

MRAT 0.962 1.006 0.815 0.872 0.861 1.481 1.557 1.368 1.596 1.539

TCID 1.463 1.467 1.383 1.245 1.112 2.692 2.766 3.876 5.950 2.602

UNVR 2.239 2.278 2.304 2.417 2.319 -11.570 -10.922 -12.031 -13.654 -10.411

MBTO 1.197 1.178 1.048 1.078 1.071 1.868 1.926 1.886 2.032 2.183

(8)

Lampiran 8 :

Data Variabel RTO dan FATO Periode 2011-2015

Receivable Turnover

Fixed Assets Turnover

Kode

2011

2012

2013

2014

2015

2011

2012

2013

2014

2015

ADES 3.679 6.849 6.681 6.271 5.798 2.919 4.351 3.550 3.379 2.355

AISA 5.531 5.316 5.539 4.571 3.618 1.877 2.227 2.810 2.878 2.624

CEKA 9.416 7.203 11.446 12.358 12.115 6.103 5.539 11.747 16.708 15.772

DLTA 3.158 4.434 14.989 12.586 3.821 5.746 7.569 21.502 18.589 6.642

ICBP 9.191 9.613 10.717 11.209 10.407 7.478 5.619 4.298 5.142 4.842

INDF 17.067 16.898 14.948 14.505 14.906 3.508 3.173 2.501 2.889 2.553

MLBI 7.776 7.314 14.462 8.444 9.112 3.397 2.400 3.527 2.272 2.130

MYOR 6.371 5.668 4.975 4.822 4.595 4.638 3.678 3.859 3.952 3.930

ROTI 9.086 9.940 9.442 9.494 9.412 1.489 1.332 1.281 1.119 1.194

SKLT 8.382 8.345 9.141 8.768 8.755 3.433 3.949 4.499 5.040 5.016

STTP 9.081 8.614 8.441 8.694 8.914 1.772 1.971 2.238 2.517 2.528

ULTJ 9.419 10.164 10.392 10.095 10.271 1.965 2.869 3.582 3.904 3.786

GGRM 45.207 42.257 30.982 34.968 45.392 5.114 4.719 3.749 3.436 3.500

HMSP 50.504 59.152 58.775 64.783 50.086 13.727 16.191 15.933 13.631 14.180

DVLA 3.219 3.100 2.872 3.031 3.484 4.864 4.981 4.533 4.134 5.057

INAF 8.581 5.895 5.221 5.880 8.260 3.509 3.408 3.635 3.501 4.071

KAEF 9.386 8.862 8.650 8.437 8.997 8.158 8.336 8.720 8.103 7.129

KLBF 7.815 8.177 8.101 7.535 7.423 5.630 6.283 5.470 5.102 4.542

MERK 9.430 10.694 7.910 6.187 6.468 14.927 14.686 13.075 10.607 8.877

PYFA 6.767 6.471 6.283 6.323 6.238 2.441 2.672 1.974 2.424 2.589

SQBB 5.270 4.613 4.532 4.589 4.130 4.362 4.565 4.869 5.707 5.699

TSPC 10.182 9.859 8.819 8.105 8.313 6.523 6.625 5.694 4.833 5.061

MRAT 2.590 2.454 2.004 2.343 1.918 5.445 5.748 4.362 5.607 6.064

TCID 7.303 6.883 7.012 7.552 6.128 3.974 4.206 2.963 2.498 2.564

UNVR 12.882 12.129 10.800 10.918 11.588 4.416 4.345 4.474 4.697 4.385

MBTO 3.441 2.926 2.263 2.312 2.171 9.620 8.855 4.762 4.507 4.782

(9)

Lampiran 9 :

Data Variabel ITO dan TDER Periode 2011-2015

Inventory Turnover

Total Debt to Equity Ratio

Kode

2011

2012

2013

2014

2015

2011 2012 2013

2014 2015

ADES 7.794 3.606 2.773 3.158 3.443 1.513 0.861 0.666 0.707 0.989

AISA 3.519 4.585 3.865 3.621 3.372 0.959 0.902 1.130 1.052 1.284

CEKA 2.464 2.722 6.816 8.265 7.077 1.033 1.218 0.982 1.388 1.322

DLTA 2.040 1.713 1.617 1.434 1.245 0.215 0.246 0.282 0.298 0.222

ICBP 9.393 9.176 7.984 7.719 8.241 0.421 0.487 0.603 0.656 0.621

INDF 5.377 5.097 5.445 5.603 5.821 0.695 0.740 1.035 1.084 1.130

MLBI 7.489 5.278 8.962 6.087 6.339 1.302 2.493 0.805 3.029 1.741

MYOR 8.498 5.760 6.156 6.797 5.695 1.722 1.706 1.465 1.510 1.184

ROTI 33.498 32.613 27.293 25.317 24.284 0.389 0.808 1.315 1.232 1.277

SKLT 5.615 5.754 6.745 7.329 7.311 0.743 0.929 1.162 1.162 1.480

STTP 5.521 5.127 5.241 5.922 6.616 0.907 1.156 1.118 1.080 0.903

ULTJ 4.067 5.431 5.630 4.770 4.145 0.554 0.444 0.395 0.288 0.265

GGRM 1.318 1.458 1.567 1.595 1.525 0.592 0.546 0.726 0.752 0.671

HMSP 4.025 3.915 3.330 3.463 3.688 0.899 0.972 0.936 1.103 0.187

DVLA 3.235 3.473 2.421 2.391 2.952 0.275 0.277 0.301 0.285 0.414

INAF 4.578 4.443 5.028 4.722 5.001 0.830 0.828 1.191 1.109 1.588

KAEF 5.798 5.221 5.236 4.721 4.649 0.433 0.446 0.522 0.639 0.738

KLBF 3.293 3.718 3.220 2.895 3.051 0.270 0.278 0.331 0.266 0.252

MERK 3.508 2.799 1.472 1.869 2.826 0.154 0.366 0.361 0.294 0.355

PYFA 1.947 2.238 2.040 2.377 2.334 0.432 0.549 0.865 0.789 0.580

SQBB 5.101 4.886 4.305 4.774 4.351 0.196 0.221 0.207 0.245 0.311

TSPC 5.418 5.557 4.685 4.446 4.425 0.395 0.382 0.400 0.353 0.449

MRAT 3.227 3.186 2.399 2.431 2.196 0.179 0.180 0.164 0.299 0.318

TCID 4.467 4.337 4.232 3.765 3.582 0.108 0.150 0.239 0.444 0.214

UNVR 6.769 6.924 7.225 7.896 7.715 1.848 2.020 2.137 2.105 2.258

MBTO 5.133 6.444 5.943 5.173 4.649 0.352 0.403 0.356 0.407 0.476

(10)

Lampiran 10 :

Data Variabel TDAR dan TIER Periode 2011-2015

Total Debt to Asset Ratio

Times Interest Earned Ratio

Kode

2011

2012

2013

2014

2015

2011

2012

2013

2014

2015

ADES 0.602 0.463 0.400 0.414 0.497 1.499 5.069 5.428 4.866 3.633

AISA 0.490 0.474 0.531 0.513 0.562 1.571 2.398 2.747 2.482 2.094

CEKA 0.508 0.549 0.485 0.581 0.569 6.717 6.610 7.402 1.397 4.070

DLTA 0.177 0.197 0.220 0.229 0.182 59.660 105.623 125.532 75.934 276.767

ICBP 0.296 0.327 0.376 0.396 0.383 58.975 56.510 17.957 15.331 12.769

INDF 0.410 0.425 0.509 0.520 0.530 6.786 5.837 1.683 4.011 1.861

MLBI 0.566 0.714 0.446 0.752 0.635 118.510 95.451 26.002 13.474 15.362

MYOR 0.633 0.630 0.594 0.602 0.542 5.058 4.297 5.280 1.478 4.332

ROTI 0.280 0.447 0.568 0.552 0.561 14.256 18.407 8.641 5.397 4.192

SKLT 0.426 0.482 0.538 0.537 0.597 2.284 3.785 3.205 3.553 3.211

STTP 0.476 0.536 0.528 0.519 0.474 6.121 3.466 3.716 2.842 3.352

ULTJ 0.356 0.307 0.283 0.224 0.517 5.673 38.330 54.899 92.384 302.798

GGRM 0.372 0.350 0.421 0.429 0.402 26.146 11.172 7.857 5.253 6.040

HMSP 0.473 0.493 0.483 0.524 0.158 503.441 385.863 210.057 289.318 100.651

DVLA 0.216 0.217 0.231 0.221 0.293 16.222 20.102 16.371 6.048 9.713

INAF 0.454 0.453 0.544 0.526 0.614 2.587 2.950 -2.042 0.190 0.348

KAEF 0.302 0.309 0.343 0.390 1.210 19.239 40.495 29.477 11.746 9.356

KLBF 0.213 0.217 0.249 0.210 0.201 150.870 131.789 89.816 53.139 113.759

MERK 0.154 0.268 0.265 0.227 0.262 669.565 380.977 697.773 676.759 611.798

PYFA 0.302 0.354 0.464 0.441 0.367 7.149 3.491 2.644 0.702 0.815

SQBB 0.164 0.181 0.170 0.197 0.237 201.105 203.943 4.910 5.810 236.745

TSPC 0.283 0.276 0.286 0.261 0.310 85.739 117.311 113.736 76.721 121.852

MRAT 0.152 0.153 0.141 0.230 0.242 47.318 37.824 -6.429 3.735 0.615

TCID 0.098 0.131 0.193 0.307 0.176 103.676 105.372 103.409 80.237 396.951

UNVR 0.649 0.669 0.681 0.678 0.693 210.370 93.875 356.036 79.913 64.960

MBTO 0.261 0.287 0.262 0.289 0.331 14.617 20.664 5.083 1.116 -2.282

(11)

Lampiran 11 :

Data Variabel PL dan DACC Periode 2011-2015

Perubahan Laba

Discretionary Accrual

Kode

2011

2012

2013

2014

2015

2011

2012

2013

2014

2015

ADES -0.183 2.223 -0.332 -0.443 0.168 2.622 -4.057 4.031 2.709 4.906

AISA 0.873 0.692 0.367 0.090 -0.011 0.952 -1.813 -1.019 0.034 0.307

CEKA 2.258 -0.394 0.115 -0.370 1.599 2.232 6.613 9.834 -2.181 1.874

DLTA 0.039 0.407 0.267 0.065 -0.333 1.107 3.750 7.889 1.638 2.429

ICBP 0.130 0.105 -0.021 0.133 0.155 0.526 14.341 14.625 -1.081 0.049

INDF 0.243 -0.023 -0.285 0.531 -0.291 1.328 -9.599 -9.473 8.702 0.004

MLBI 0.145 -0.106 1.583 -0.321 -0.375 0.921 0.790 3.648 1.700 0.878

MYOR -0.032 0.540 0.422 -0.613 2.051 1.096 -0.310 0.099 -0.473 0.103

ROTI 0.162 0.287 0.059 0.193 0.435 2.467 0.007 2.714 -0.545 0.949

SKLT 0.236 0.332 0.437 0.473 0.191 5.165 6.011 18.632 3.306 7.441

STTP 0.001 0.749 0.533 0.080 0.502 17.796 1.253 3.764 0.162 1.358

ULTJ -0.056 2.488 -0.080 -0.129 0.848 0.780 -2.692 -1.293 -0.606 0.759

GGRM 0.176 -0.179 0.077 0.239 0.188 17.208 -3.240 -3.132 1.535 -0.076

HMSP 0.256 0.233 0.088 -0.059 0.018 9.447 -41.987 -42.056 1.894 0.399

DVLA 0.091 0.232 -0.155 -0.357 0.333 1.426 1.655 4.543 1.154 1.909

INAF 1.943 0.148 -2.279 -1.115 -0.200 1.953 1.801 4.417 1.003 2.770

KAEF 0.238 0.198 0.048 0.196 -0.019 1.725 0.295 1.844 1.337 0.835

KLBF 0.133 0.166 0.110 0.077 -0.031 0.431 -1.755 -1.439 -0.318 0.146

MERK 0.946 -0.534 0.627 0.038 -0.217 2.910 3.042 8.597 1.007 3.434

PYFA 0.232 0.026 0.167 -0.570 0.160 9.888 14.270 37.617 7.616 14.318

SQBB 0.296 0.127 0.106 0.102 -0.089 3.115 4.371 12.288 3.078 5.426

TSPC 0.185 0.083 0.005 -0.083 -0.097 1.261 -0.760 -0.064 -0.007 0.382

MRAT -0.155 0.103 -1.218 -2.053 -0.852 0.878 3.915 10.765 3.109 5.006

TCID 0.065 0.074 0.065 0.098 2.097 1.441 0.510 -11.230 0.139 1.532

UNVR 0.230 0.162 0.106 0.107 -0.013 0.762 -2.070 -1.743 1.747 0.083

MBTO 0.160 0.067 -0.645 -0.740 -4.340 3.230 3.158 8.284 2.158 3.965

(12)

Lampiran 12 :

Hasil Uji Statistik Deskriptif

Descriptive Statistics

N Minimum Maximum Mean Std. Deviation

CR 135 .514 11.743 2.84544 1.872907

CSR 135 .005 3.878 .74575 .803636

ATR 135 .160 6.877 1.86668 1.376798

CTO 135 1.537 268.101 31.91670 49.261362

ROA 135 -.097 .657 .13959 .127814

ROE 135 -.139 1.435 .25202 .304843

GPM 135 .061 .876 .39146 .175926

NPM 135 -.142 .351 .10129 .085009

TATO 135 .488 4.281 1.35286 .577172

WCTO 135 -881.082 75.949 -7.64389 89.301701

RTO 135 1.918 64.783 10.76311 11.432083

FATO 135 1.119 21.502 5.57552 3.942552

ITO 135 1.245 33.498 5.36277 5.027579

DER 135 .108 3.029 .75777 .546892

DAR 135 .098 1.210 .39295 .172562

TIER 135 -6.429 697.773 74.01807 139.767405

PL 135 -4.340 5.346 .12786 .953785

(13)

Lampiran 13 :

Hasil Uji Asumsi Klasik

One-Sample Kolmogorov-Smirnov Test

Unstandardized Residual

N 135

Normal Parametersa,,b _Mean _.0000000

Std. Deviation .70034567 Most Extreme Differences Absolute .207

Positive .207

Negative -.119

Kolmogorov-Smirnov Z 2.407

Asymp. Sig. (2-tailed) .000

(14)

One-Sample Kolmogorov-Smirnov Test Most Extreme Differences Absolute .074

(15)

Coefficientsa

a. Predictors: (Constant), LnTIER, LnITO, LnCTO, GPM, FATO, DER, RTO, LnWCTO, TATO, CR, CSR, ROA

(16)

Coefficientsa

Model

Unstandardized Coefficients

Standardized Coefficients

t Sig.

Collinearity Statistics

B Std. Error Beta Tolerance VIF

1 (Constant) 1.497 .576 2.600 .010

CR .017 .071 .039 .244 .807 .300 3.335

CSR .045 .188 .043 .238 .812 .232 4.314

LnCTO .078 .112 .116 .699 .486 .279 3.583

ROA .860 1.223 .130 .703 .484 .227 4.403

GPM -.987 .583 -.210 -1.693 .093 .504 1.984

TATO -.034 .208 -.024 -.163 .871 .368 2.719

LnWCTO .007 .112 .009 .062 .951 .380 2.633

RTO -.015 .009 -.201 -1.559 .122 .464 2.155

FATO -.017 .028 -.083 -.624 .534 .441 2.268

LnITO -.155 .154 -.116 -1.007 .316 .585 1.709

DER -.063 .226 -.041 -.277 .782 .346 2.892

LnTIER -.016 .065 -.037 -.248 .804 .357 2.798

(17)

Lampiran 14 :

(18)

Lampiran 15 :

Hasil Uji Variabel Intervening

1. .

Coefficientsa

Model

T Sig.

1 (Constant) 7.064 5.214 1.355 .178

CR .496 .643 .112 .771 .442 .300 3.335

CSR -3.141 1.705 -.304 -1.842 .068 .232 4.314

LnCTO .721 1.015 .107 .711 .479 .279 3.583

ROA 11.377 11.080 .171 1.027 .307 .227 4.403

GPM 1.821 5.281 .039 .345 .731 .504 1.984

TATO -3.295 1.884 -.229 -1.749 .083 .368 2.719

LnWCTO .080 1.012 .010 .079 .937 .380 2.633

RTO .128 .085 .176 1.506 .135 .464 2.155

FATO .605 .252 .287 2.403 .018 .441 2.268

LnITO -1.516 1.398 -.113 -1.085 .280 .585 1.709

DER -2.131 2.051 -.140 -1.039 .301 .346 2.892

LnTIER -.679 .593 -.152 -1.146 .254 .357 2.798

a. Dependent Variable: DACC

2.

Model Summaryb

Model R R Square Adjusted R Square

Std. Error of the

Estimate Durbin-Watson

1 .480a .231 .155 7.634761 1.840

(19)

3.

Coefficientsa

Model

t Sig.

1 (Constant) .934 .871 1.072 .286

CR .013 .107 .018 .125 .901 .298 3.351

CSR -.581 .287 -.342 -2.029 .045 .226 4.434

LnCTO .038 .169 .034 .227 .821 .278 3.598

ROA 6.333 1.845 .580 3.432 .001 .225 4.441

GPM -1.450 .876 -.187 -1.655 .100 .504 1.986

TATO -.803 .316 -.340 -2.540 .012 .359 2.787

LnWCTO -.122 .168 -.095 -.729 .467 .380 2.633

RTO -.040 .014 -.337 -2.836 .005 .456 2.195

FATO .115 .043 .331 2.683 .008 .421 2.375

LnITO -.146 .233 -.066 -.626 .533 .579 1.726

DER -.449 .341 -.180 -1.314 .191 .343 2.917

LnTIER -.329 .099 -.449 -3.335 .001 .354 2.829

DACC .003 .015 .016 .179 .858 .769 1.300

a. Dependent Variable: LnPL

4.

Model Summaryb

Model R R Square Adjusted R Square

Std. Error of the

Estimate Durbin-Watson

1 .473a .223 .140 1.26573 1.957

a. Predictors: (Constant), DACC, ROA, CR, LnCTO, LnITO, FATO, GPM, RTO, DER,

LnWCTO, TATO, LnTIER, CSR