LAMPIRAN
LAMPIRAN I
Proses Seleksi Sampel Perusahaan Proses Seleksi Sampel Perusahaan di BEI
No. Kriteria
Jumlah Pelanggaran
Kriteria
Akumulasi
1. Perusahaan manufaktur yang terdaftar di BEI
pada tahun 2012 139
2. Saham perusahaan tercatat dalam indeks
Kompas 100 90 49
3.
Perusahaan menerapkan standar akuntansi
yang berlaku efektif 01 Januari 2012 0 49
4.
Perusahaan yang mengungkapkan pada Catatan atas Laporan Keuangan terdapat perubahan sedikitnya 10 standar akuntansi pada penyusunan Laporan Keuangannya.
10 39
Total Sampel 39
Proses Seleksi Sampel Perusahaan di Bursa Malaysia
No. Kriteria
Jumlah Pelanggaran
Kriteria
Akumulasi
1. Perusahaan manufaktur yang terdaftar di
Bursa Malaysia pada tahun 2012 194
2. Saham perusahaan tercatat dalam indeks
FTSE BM Top 100 174 20
3.
Perusahaan menerapkan standar akuntansi
yang berlaku efektif 01 Januari 2012 0 20
4.
Perusahaan yang mengungkapkan pada Catatan atas Laporan Keuangan terdapat perubahan sedikitnya 15 standar akuntansi pada penyusunan Laporan Keuangannya.
1 19
5.
Perusahaan yang mengungkapkan sedikitnya 5 perubahan standar akuntansi yang berpengaruh signifikan terhadap penyusunan laporan keuangan.
Total Sampel 19
LAMPIRAN 2
Daftar Perusahaan Sampel
Daftar Perusahaan Sampel di Indonesia
dan PSAK yang Diterapkan Berlaku Efektif 01 Januari 2012
No. Nama Perusahaan Kode
PSAK yang diterapkan berlaku 01 Januari 2012
1. Polychem Indonesia ADMG
PSAK (10, 60, 13, 16, 24, 26, 30, 46, 53, 55, 56)
2. Adaro Energy ADRO
PSAK (33, 64, 60, 13, 16, 18, 24, 26, 28, 34, 36,45, 50, 53, 55, 56, 61, 62, 63)
3. Tiga Pilar Sejahtera Food AISA
PSAK (10, 13,16, 18, 24,26, 28, 30, 33, 34, 36, 45, 46, 50, 53, 55, 56, 60, 61, 62, 63, 64)
4. AKR Corporindo AKRA
PSAK (10, 16, 24, 26, 30, 33, 46, 50, 53, 55, 56, 60, 64)
5. Aneka Tambang ANTM
PSAK (50, 55, 60, 26, 16, 30, 33, 64, 46, 10, 18, 56)
6. Astra International ASII
PSAK (24, 62, 60, 10, 13, 16, 26, 28, 30, 33, 34, 46, 50, 55, 56, 64)
7. Astra Otoparts AUTO
PSAK (24, 60, 10, 13, 16, 26, 30, 46, 50, 53, 55, 56)
8. Borneo Lumbung Energi dan Metal BORN
64, 33, 10, 13, 16, 18, 24, 26, 28, 30, 34, 36, 45, 46, 50, 53, 55, 56, 61, 62, 63)
10. Bumi Resources Minerals BRMS PSAK (50, 60, 16, 64, 24, 46, 10, 56)
11. Bumi Resources BUMI
PSAK (50, 55, 60, 16, 64. 33, 26, 30, 24, 46, 10, 56)
12. BW Plantation BWPT
PSAK (24, 60, 50, 10, 16, 26, 30, 46, 50, 55, 56)
13. Darma Henwa DEWA
PSAK (16, 30, 24, 10, 52, 46, 50, 55, 60, 56, 34, 53, 61, 63)
14. Delta Dunia Makur DOID
PSAK (16, 30, 50, 55, 60, 24, 46, 56, 10, 53, 13, 61)
15. Energi Mega Persada ENRG
PSAK (16, 64, 30, 26, 24, 46, 50, 55, 60)
16. Gudang Garam GGRM
PSAK (10, 16, 24, 26, 46, 50, 55, 56, 60)
17. Gajah Tunggal GJTL
PSAK (10, 60, 13, 16, 24, 26, 30, 46, 50, 53, 55, 56)
18. Harum Energy HRUM
PSAK (10, 60, 13, 16, 24, 26, 30, 33, 34, 46, 50, 53, 55, 56, 64)
19. Champion Pasific Indonesia IGAR
PSAK (10, 13, 16, 18, 24, 26, 28, 30, 33, 34, 36, 45, 46, 50, 53, 55, 60, 61, 62, 63, 64)
20. Vale Indonesia INCO
PSAK (10, 24, 33, 60, 64, 13, 16, 18, 26, 28, 30, 34, 36, 45, 46, 50, 53, 55, 56, 61, 62, 63) 21. Indofood Sukses Makmur INDF
22. Indika Energy INDY
PSAK (10, 60, 33, 64, 16, 18, 24, 26, 28, 30, 34, 36, 45, 46, 50, 53, 55, 56, 61)
23. Intraco Penta INTA
PSAK (60, 10, 13, 16, 24, 26, 30, 46, 50, 53, 55, 56)
24. Indo Tambangraya Megah ITMG
PSAK (33, 60, 64, 10, 13, 16, 18, 24, 26, 28, 30, 34, 46, 50, 53, 55, 56, 61, 63)
25. Japfa Comfeed JPFA
PSAK (24, 53, 16, 60, 10, 13, 26, 30, 46, 50, 55, 56)
26. Jaya Pari Steel JPRS
PSAK (10, 13, 16, 18, 24, 26, 28, 30, 33, 34, 36, 45, 46, 50, 53, 55, 56, 60, 61, 62, 63, 64)
27. Krakatau Steel KRAS
PSAK (10, 50, 55, 60, 16, 24, 46, 56, 30, 61, 62)
28. Malindo Feedmill MAIN
PSAK (24, 60, 16, 10, 13, 26, 30, 46, 50, 55, 53, 56, 61) 29. Medco Energi Internasional MEDC
PSAK (10, 16, 30, 64, 24, 50, 55, 60, 46, 56)
30. Mayora Indah MYOR
PSAK (24, 60, 50, 10, 16, 26, 30, 46, 55, 56)
31. Asia Pasific Fibers POLY
PSAK (10, 16, 24, 26, 30, 46, 50, 55, 56, 60)
32. Sampoerna Agro SGRO
PSAK (10, 50, 55, 60, 16, 13, 30, 26, 46, 24, 56)
33. Salim Ivomas Pratama SIMP
PSAK (50, 55, 60, 26, 16, 13, 30, 10, 46, 24, 56, 62)
34. Holcim Indonesia SMCB
PSAK (55, 10, 16, 26, 24, 46, 56, 30, 50, 60)
10, 13, 16, 26, 30, 33, 46, 50, 55, 56, 61)
36. Star Petrochem STAR
PSAK (60, 10, 16, 24, 26, 30, 46, 50, 55, 56)
37. Timah TINS
PSAK (10, 60, 13, 16, 24, 26, 30, 33, 34, 46, 50, 53, 55, 56, 61, 64)
38. Bakrie Sumatera Plantation UNSP
PSAK (10, 16, 24, 26, 30, 46, 50, 55, 56, 60)
39. Unilever Indonesia UNVR
PSAK (24, 60, 10, 16, 26, 30, 46, 50, 53, 55, 56)
Daftar Perusahaan Sampel di Malaysia
No. Nama Perusahaan Kode
20. British American Tobacco Bhd 4162.KL 21. Carlsberg Brewery Malaysia Bhd 2836.KL 22. Hartalega Holding Bhd 5168.KL 23. Hap Seng Plantation Holding Bhd 5138.KL 24. Kossan Rubber Industries Bhd 7153.KL
25. Kulim Bhd 2003.KL
26. Lafarge Malaysia Bhd 3794.KL 27. Padini Holding Bhd 7052.KL 28. Perisai Petroleum Teknologi Bhd 0047.KL 29. PETRONAS Chemical Group Bhd 5183.KL
30. PETRONAS Gas Bhd 6033.KL
31. Rimbunan Sawit Bhd 5133.KL
32. Supermax Corp Bhd 7106.KL
33. TA ANN Holding Bhd 5102.KL
34. TDM Bhd 2054.KL
35. TH Plantation Bhd 5112.KL
36. Top Glove Corp Bhd 7113.KL
37. TSH Resources Bhd 9059.KL
38. UMW Holding Bhd 4588.KL
LAMPIRAN 3
Perbandingan AAR
AAR Indonesia
NO KODE PERUSAHAAN AAR
41. ADMG
SEBELUM SESUDAH
42. ADRO
0.0103 -0.0633
43. AISA
0.0010 -0.0335
44. AKRA
0.0023 0.0074
45. ANTM
0.0214 -0.0040
46. ASII
0.0012 0.0038
47. AUTO
0.0014 0.0037
48. BORN
-0.0024 0.0001
49. BRAU
0.0028 -0.0303
50. BRMS
-0.0059 -0.0086
51. BUMI
0.0165 -0.0006
52. BWPT
-0.0156 0.0027
53. BYAN
-0.0039 -0.0018
54. DEWA
-0.0006 -0.0034
55. DOID
-0.0038 -0.0009
56. ENRG
-0.0087 0.0023
57. GGRM
-0.0056 0.0199
58. GJTL
0.0178 0.0134
59. HRUM
-0.0123 -0.0008
60. IGAR
-0.0048 -0.0063
61. INCO
-0.0066 -0.0085
62. INDF
63. INDY
-0.0066 -0.0027
64. INTA
-0.0050 -0.0079
65. ITMG
-0.0032 -0.0046
66. JPFA
-0.0064 0.0099
67. JPRS
-0.0040 -0.0018
68. KRAS
0.0007 -0.0025
69. MAIN
-0.0086 -0.0121
70. MEDC
0.0033 -0.0052
71. MYOR
-0.0024 0.0167
72. POLY
-0.0025 -0.0016
73. SGRO
-0.0016 -0.0062
74. SIMP
-0.0029 -0.0041
75. SMCB
0.0023 -0.0017
76. SMGR
-0.0001 0.0007
77. STAR
0.0007 -0.0041
78. TINS
0.0057 -0.0031
79. UNSP
-0.0057 -0.0063
80. UNVR
-0.0010 -0.0048
AAR Malaysia
NO. KODE
PERUSAHAAN SEBELUM SESUDAH
20. 4162.KL
-0.0013 0.0046
21. 2836.KL
0.0149 -0.0048
22. 5168.KL
-0.0035 0.0044
23. 5138.KL
-0.0033 -0.0039
24. 7153.KL
25. 2003.KL
0.0040 0.0008
26. 3794.KL
0.0063 -0.0060
27. 7052.KL
-0.0089 0.0008
28. 0047.KL
0.0079 -0.0034
29. 5183.KL
0.0013 0.0033
30. 6033.KL
-0.0016 -0.0005
31. 5133.KL
-0.0035 0.0021
32. 7106.KL
-0.0008 -0.0149
33. 5102.KL
0.0013 -0.0037
34. 2054.KL
0.0070 0.0073
35. 5112.KL
-0.0045 0.0053
36. 7113.KL
1.7786 0.0007
37. 9059.KL
-0.0061 0.0014
38. 4588.KL
-0.0005 0.0024
LAMPIRAN 4
Hasil Regresi Linear
Hasil Regresi Linear Expected Return Indonesia
Coefficientsa
Model
Unstandardized Coefficients
Standardized Coefficients
T Sig.
B Std. Error Beta
1 (Constant) .001 .003 .217 .829
Rm (Return Pasar) .415 .285 .236 1.459 .153
Hasil Regresi Linear Expected Return Malaysia
Coefficientsa
Model
Unstandardized Coefficients
Standardized Coefficients
T Sig.
B Std. Error Beta
1 (Constant) .002 .001 1.581 .134
Rit (Return Realisasi) .080 .103 .191 .779 .448
a. Dependent Variable: Rm (Return Pasar)
LAMPIRAN 5 CAAR
CAAR Indonesia
CAAR INDONESIA
T-5 T-4 T-3 T-2 T-1 T T+1 T+2 T+3 T+4 T+5
-0.0008 0.0002 0.0008 -0.0036 0.0037 -0.0085 -0.0085 -0.0040 -0.0060 -0.0009
-0.0034
CAAR Malaysia
AAR MALAYSIA
T-5 T-4 T-3 T-2 T-1 T T+1 T+2 T+3 T+4 T+5
LAMPIRAN 6 Statistik Deskriptif Variabel-Variabel Penelitian
Statistik Deskriptif Variabel-Variabel Penelitian Indonesia
Descriptive Statistics
AAR N Minimum Maximum Mean Std. Deviation
SEBELUM 39 -.0156255200 .0214070770 -.000678970435 .0075213457007
SESUDAH 39 -.0633057000 .0199364650 -.004120208472 .0137576190412
Valid N (listwise) 39
Statistik Deskriptif Variabel-Variabel Penelitian Malaysia
Descriptive Statistics
AAR N Minimum Maximum Mean Std. Deviation
SEBELUM 19 -.0088511760 1.7786300000 .093995292645 .4079915764729
SESUDAH 19 -.0149192540 .0090626710 .000263532414 .0055221673794
LAMPIRAN 7 Uji Normalitas Data
Grafik Histogram Indonesia
Grafik Histogram Malaysia
LAMPIRAN 8 Hasil Uji Multikolinieritas
Hasil Uji Multikolinieritas Indonesia
Coefficientsa
Model Unstandardized
Coefficients
Standardized Coefficients
T Sig.
Collinearity Statistics
B Std. Error Beta Tolerance VIF
1 (Constant) .001 .003 .217 .829
Rm (Return Pasar)
.415 .285 .236 1.459 .153 1.000 1.000
a. Dependent Variable: Rit (Return Realisasi)
Hasil Uji Multikolinieritas Malaysia
Coefficientsa
Model Unstandardized
Coefficients
Standardized Coefficients
T Sig.
Collinearity Statistics
B Std. Error Beta Tolerance VIF
1 (Constant) -.001 .003 -.468 .646
Rm (Return Pasar)
.456 .585 .191 .779 .448 1.000 1.000
LAMPIRAN 9 Hasil Uji Heteroskedastisitas
Scatterplot Indonesia
LAMPIRAN 10 Hasil Uji Beda Sample Paired t Test
Uji beda Paired Sample t test Indonesia
Uji beda Paired Sample t Test Malaysia Paired Samples Test
Paired Differences
T df
Sig. (2-tailed) Mean Std. Deviation Std. Error Mean 95% Confidence Interval of the
Difference
Lower Upper
SEBELUM – SESUDAH .0034 41238 0369 .0167922 951979 .0026889 192282 -.0020021 943558 .0088846 704297
1.280 38 .208
Paired Samples Test
Paired Differences
T df
Sig. (2-tailed) Mean Std. Deviatio n Std. Error Mean 95% Confidence Interval of the
Difference
Lower Upper
SEBELUM – SESUDAH .093731 760231 6 .407935 2528697 .093586 7654088 -.102886 7378906 .290350 2583538
Uji Beda Paired Sample t Test Malaysia
Antara Indonesia Dengan Malaysia
Paired Samples Test
Paired Differences
t df
Sig. (2-tailed) Mean
Std. Deviation
Std. Error Mean
95% Confidence Interval of the
Difference
Lower Upper
Indonesia – Malaysia
-.0413983 923436
.1414832 617459
.0426588 084843
-.1364481 409069
.0536513 562196
