Pengaruh Size, ROA dan Leverage terhadap Manajemen Laba pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia

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Lampiran 1

Daftar Sampel Perusahaan

NO KODE NAMA PERUSAHAAN KRITERIA

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Lampiran 2

Daftar Tabulasi Data Penelitian Tahun 2008-2010

SIZE

KODE Nama Perusahaan Tahun Total Aktiva Ln_Aktiva

INPC

Bank Artha Graha Internasional

Tbk 2008 12.845.448.797.066 30,18

2009 15.432.373.579.647 30,37

2010 17.063.094.176.282 30,47

BBKP Bank Bukopin Tbk 2008 32.633.063.000.000 31,12 2009 37.173.318.000.000 31,25

2010 47.489.366.000.000 31,49

BNBA Bank Bumi Artha Tbk 2008 2.044.367.406.129 28,35 2009 2.403.186.094.861 28,51

2010 2.661.051.689.702 28,61

BACA Bank Capital Indonesia Tbk 2008 1.703.769.269.000 28,16

2009 3.459.181.355.000 28,87

2010 4.399.404.518.000 29,11

BCA Bank Central Asia Tbk 2008 245.569.856.000.000 33,13 2009 282.392.294.000.000 33,27

2010 324.419.069.000.000 33,41

BNGA Bank CIMB Niaga Tbk 2008 103.197.574.000.000 32,27 2009 107.104.274.000.000 32,30

2010 143.652.852.000.000 32,60

BDMN Bank Danamon Indonesia 2008 107.268.363.000.000 32,31 2009 98.597.953.000.000 32,22

2010 118.206.573.000.000 32,40

SDRA

Bank Himpunan Saudara 1906

Tbk 2008 1.977.150.161.987 28,31

2009 2.403.695.698.642 28,51

2010 3.245.762.792.900 28,81

BABP Bank ICB Bumiputera Tbk 2008 6.287.877.927.000 29,47 2009 7.005.700.199.000 29,58

2010 8.659.899.122.000 29,79

BKSW Bank Kesawan Tbk 2008 2.162.316.319.660 28,40 2009 2.347.790.899.433 28,48

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BMRI Bank Mandiri (Persero) Tbk 2008 358.438.678.000.000 33,51 2009 394.616.604.000.000 33,61

2010 449.774.551.000.000 33,74

MAYA

Bank Mayapada Internasional

Tbk 2008 5.512.694.013.000 29,34

2009 7.629.928.278.000 29,66

2010 10.102.287.635.000 29,94

MEGA Bank Mega Tbk 2008 34.860.872.000.000 31,18

2009 39.684.622.000.000 31,31

2010 51.596.960.000.000 31,57

BNI Bank Negara Indonesia Tbk 2008 201.741.069.000.000 32,94 2009 227.496.967.000.000 33,06

2010 248.580.529.000.000 33,15

BBNP

Bank Nusantara Parahyangan

Tbk 2008 3.694.814.284.000 28,94

2009 3.896.398.568.000 28,99

2010 5.282.255.159.000 29,30

NISP Bank OCBC NISP Tbk 2008 34.245.838.000.000 31,16 2009 37.052.596.000.000 31,24

2010 44.474.822.000.000 31,43

PNBN Bank Pan Indonesia Tbk 2008 64.391.915.000.000 31,80 2009 77.857.418.000.000 31,99

2010 108.947.955.000.000 32,32

BNLI Bank Permata Tbk 2008 54.059.522.000.000 31,62 2009 56.009.953.000.000 31,66

2010 73.813.440.000.000 31,93

BBRI

Bank Rakyat Indonesia

(Persero) Tbk 2008 246.076.896.000.000 33,14

2009 316.947.029.000.000 33,39

2010 404.285.602.000.000 33,63

BSWD Bank Swadesi Tbk 2008 1.359.880.323.678 27,94 2009 1.537.377.763.659 28,06

2010 1.570.331.769.489 28,08

BVIC Bank Victoria Internasional Tbk 2008 5.625.107.568.000 29,36 2009 7.359.018.223.000 29,63

2010 10.304.852.773.000 29,96

MCOR

Bank Windu Kentjana

Internasional Tbk 2008 2.094.665.000.000 28,37 2009 2.798.874.000.000 28,66

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Return On Asset

_(ROA)

KODE Nama Perusahaan Tahun

Laba Bersih

Sebelum Pajak Total Aktiva ROA

INPC

Bank Artha Graha

Internasional Tbk 2008 40.329.129.304 12.845.448.797.066 0,31% 2009 64.407.577.489 15.432.373.579.647 0,42%

2010 117.551.090.255 17.063.094.176.282 0,69%

BBKP Bank Bukopin Tbk 2008 550.837.000.000 32.633.063.000.000 1,69% 2009 520.333.000.000 37.173.318.000.000 1,40%

2010 667.065.000.000 47.489.366.000.000 1,40%

BNBA Bank Bumi Artha Tbk 2008 41.573.289.221 2.044.367.406.129 2,03% 2009 41.158.495.200 2.403.186.094.861 1,71%

2010 36.547.690.305 2.661.051.689.702 1,37%

BACA Bank Capital Indonesia Tbk 2008 16.917.974.000 1.703.769.269.000 0,99%

2009 29.246.088.000 3.459.181.355.000 0,85%

2010 29.040.655.000 4.399.404.518.000 0,66%

BCA Bank Central Asia Tbk 2008 7.720.043.000.000 245.569.856.000.000 3,14% 2009 8.945.092.000.000 282.392.294.000.000 3,17%

2010 10.653.269.000.000 324.419.069.000.000 3,28%

BNGA Bank CIMB Niaga Tbk 2008 1.084.203.000.000 103.197.574.000.000 1,05% 2009 2.165.587.000.000 107.104.274.000.000 2,02%

2010 3.389.504.000.000 143.652.852.000.000 2,36%

BDMN Bank Danamon Indonesia 2008 2.677.837.000.000 107.268.363.000.000 2,50% 2009 2.370.560.000.000 98.597.953.000.000 2,40%

2010 4.001.531.000.000 118.206.573.000.000 3,39%

SDRA

Bank Himpunan Saudara

1906 Tbk 2008 55.300.018.477 1.977.150.161.987 2,80% 2009 51.115.302.538 2.403.695.698.642 2,13%

2010 81.604.122.693 3.245.762.792.900 2,51%

BABP Bank ICB Bumiputera Tbk 2008 5.870.353.000 6.287.877.927.000 0,09% 2009 11.324.280.000 7.005.700.199.000 0,16%

2010 17.535.120.000 8.659.899.122.000 0,20%

BKSW Bank Kesawan Tbk 2008 4.778.839.475 2.162.316.319.660 0,22% 2009 6.387.726.982 2.347.790.899.433 0,27%

2010 4.058.239.441 2.589.915.470.255 0,16%

BMRI

Bank Mandiri (Persero)

Tbk 2008 8.068.560.000.000 358.438.678.000.000 2,25% 2009 10.824.074.000.000 394.616.604.000.000 2,74%

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MAYA

Bank Mayapada

2010 105.755.528.000 10.102.287.635.000 1,05%

MEGA Bank Mega Tbk 2008 674.841.000.000 34.860.872.000.000 1,94% 2009 640.749.000.000 39.684.622.000.000 1,61%

2010 1.041.115.000.000 51.596.960.000.000 2,02%

BNI

Bank Negara Indonesia

Tbk 2008 1.932.385.000.000 201.741.069.000.000 0,96% 2009 3.443.949.000.000 227.496.967.000.000 1,51%

2010 5.485.460.000.000 248.580.529.000.000 2,21%

BBNP

Bank Nusantara

Parahyangan Tbk 2008 42.283.080.000 3.694.814.284.000 1,14% 2009 41.135.787.000 3.896.398.568.000 1,06%

2010 63.194.158.000 5.282.255.159.000 1,20%

NISP Bank OCBC NISP Tbk 2008 454.228.000.000 34.245.838.000.000 1,33% 2009 612.155.000.000 37.052.596.000.000 1,65%

2010 428.316.000.000 44.474.822.000.000 0,96%

PNBN Bank Pan Indonesia Tbk 2008 1.153.368.000.000 64.391.915.000.000 1,79% 2009 1.406.145.000.000 77.857.418.000.000 1,81%

2010 1.897.611.000.000 108.947.955.000.000 1,74%

BNLI Bank Permata Tbk 2008 754.737.000.000 54.059.522.000.000 1,40% 2009 766.622.000.000 56.009.953.000.000 1,37%

2010 1.238.133.000.000 73.813.440.000.000 1,68%

BBRI

(Persero) Tbk 2008 8.822.012.000.000 246.076.896.000.000 3,59% 2009 9.891.228.000.000 316.947.029.000.000 3,12%

2010 14.908.230.000.000 404.285.602.000.000 3,69%

BSWD Bank Swadesi Tbk 2008 30.197.391.628 1.359.880.323.678 2,22% 2009 50.640.718.622 1.537.377.763.659 3,29%

2010 48.067.101.918 1.570.331.769.489 3,06%

BVIC

Bank Victoria Internasional

Tbk 2008 44.786.384.000 5.625.107.568.000 0,80%

2009 62.604.172.000 7.359.018.223.000 0,85%

2010 131.657.475.000 10.304.852.773.000 1,28%

MCOR

Bank Windu Kentjana

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Leverage

KODE Nama Perusahaan Tahun Total Utang Total Aktiva DEBT

INPC

Bank Artha Graha

Internasional Tbk 2008

11.925.914.233.187 12.845.448.797.066 0,93 2009 14.469.304.829.846 15.432.373.579.647 0,94

2010 16.008.636.618.185 17.063.094.176.282 0,94

BBKP Bank Bukopin Tbk 2008 30.465.096.000.000 32.633.063.000.000 0,93 2009 34.631.954.000.000 37.173.318.000.000 0,93

2010 44.597.408.000.000 47.489.366.000.000 0,94

BNBA Bank Bumi Artha Tbk 2008 1.651.064.007.914 2.044.367.406.129 0,81 2009 1.988.575.919.921 2.403.186.094.861 0,83

2010 2.226.392.039.567 2.661.051.689.702 0,84

BACA Bank Capital Indonesia

Tbk 2008 1.510.734.581.000 1.703.769.269.000 0,89

2009 2.954.669.037.000 3.459.181.355.000 0,85

2010 3.855.534.384.000 4.399.404.518.000 0,88

BCA Bank Central Asia Tbk 2008 222.290.546.000.000 245.569.856.000.000 0,91 2009 254.535.631.000.000 282.392.294.000.000 0,90

2010 289.851.060.000.000 324.419.069.000.000 0,89

BNGA Bank CIMB Niaga Tbk 2008 93.836.346.000.000 103.197.574.000.000 0,91 2009 95.827.902.000.000 107.104.274.000.000 0,89

2010 129.812.352.000.000 143.652.852.000.000 0,90

BDMN

Bank Danamon

Indonesia 2008 96.159.098.000.000 107.268.363.000.000 0,90 2009 82.695.967.000.000 98.597.953.000.000 0,84

2010 99.597.545.000.000 118.206.573.000.000 0,84

SDRA

Bank Himpunan Saudara

1906 Tbk 2008 1.776.624.026.643 1.977.150.161.987 0,90 2009 2.150.071.128.291 2.403.695.698.642 0,89

2010 2.852.188.301.598 3.245.762.792.900 0,88

BABP

Bank ICB Bumiputera

Tbk 2008 5.782.882.032.000 6.287.877.927.000 0,92

2009 6.465.837.250.000 7.005.700.199.000 0,92

2010 7.946.607.622.000 8.659.899.122.000 0,92

BKSW Bank Kesawan Tbk 2008 2.026.877.170.923 2.162.316.319.660 0,94 2009 2.169.298.289.121 2.347.790.899.433 0,92

2010 2.411.792.028.270 2.589.915.470.255 0,93

BMRI

Bank Mandiri (Persero)

Tbk 2008 358.438.678.000.000 358.438.678.000.000 1,00 2009 359.318.341.000.000 394.616.604.000.000 0,91

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MAYA

Bank Mayapada

Internasional Tbk 2008 4.562.349.231.000 5.512.694.013.000 0,83 2009 6.636.407.319.000 7.629.928.278.000 0,87

2010 8.618.888.408.000 10.102.287.635.000 0,85

MEGA Bank Mega Tbk 2008 31.990.507.000.000 34.860.872.000.000 0,92 2009 36.281.380.000.000 39.684.622.000.000 0,91

2010 47.230.741.000.000 51.596.960.000.000 0,92

BNI

Bank Negara Indonesia

Tbk 2008 186.279.343.000.000 201.741.069.000.000 0,92 2009 208.322.445.000.000 227.496.967.000.000 0,92

2010 215.431.004.000.000 248.580.529.000.000 0,87

BBNP

Bank Nusantara

Parahyangan Tbk 2008 3.354.787.741.000 3.694.814.284.000 0,91 2009 3.526.972.701.000 3.896.398.568.000 0,91

2010 4.766.886.922.000 5.282.255.159.000 0,90

NISP Bank OCBC NISP Tbk 2008 30.615.168.000.000 34.245.838.000.000 0,89 2009 32.915.296.000.000 37.052.596.000.000 0,89

2010 39.942.316.000.000 44.474.822.000.000 0,90

PNBN Bank Pan Indonesia Tbk 2008 55.664.960.000.000 64.391.915.000.000 0,86 2009 66.210.409.000.000 77.857.418.000.000 0,85

2010 95.635.577.000.000 108.947.955.000.000 0,88

BNLI Bank Permata Tbk 2008 49.706.027.000.000 54.059.522.000.000 0,92 2009 51.107.365.000.000 56.009.953.000.000 0,91

2010 65.829.724.000.000 73.813.440.000.000 0,89

BBRI

(Persero) Tbk 2008 223.720.199.000.000 246.076.896.000.000 0,91 2009 289.689.648.000.000 316.947.029.000.000 0,91

2010 367.612.492.000.000 404.285.602.000.000 0,91

BSWD Bank Swadesi Tbk 2008 1.077.207.449.641 1.359.880.323.678 0,79 2009 1.234.899.142.899 1.537.377.763.659 0,80

2010 1.251.616.532.338 1.570.331.769.489 0,80

BVIC

Bank Victoria

2010 9.562.162.742.000 10.304.852.773.000 0,93

MCOR

Bank Windu Kentjana

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Manajemen Laba

KODE

Nama Perusahaan

Tahun

DACt

INPC

Bank Artha Graha Internasional Tbk 2008

-0,009109

2009

-0,100510

BACA

Bank Capital Indonesia Tbk

2008

0,114589

2009

-0,243631

BDMN

Bank Danamon Indonesia

2008

-0,012981

2009

0,040401

BMRI

Bank Mandiri (Persero) Tbk

2008

0,015755

2009

-0,006520

2010

-0,071374

MAYA

Bank Mayapada Internasional Tbk

2008

-0,011357

2009

-0,017292

(9)

MEGA Bank Mega Tbk

2008

0,178464

BBNP

Bank Nusantara Parahyangan Tbk

2008

0,005869

2009

0,002462

Bank Rakyat Indonesia (Persero)

Tbk

2008

0,081975

BVIC

Bank Victoria Internasional Tbk

2008

0,035773

2009

0,001291

2010

-0,031141

MCOR

Bank Windu Kentjana Internasional

Tbk

2008

-0,044757

2009

-0,143557

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Lampiran 3

Hasil Pengujian Statistik Deskriptif

Descriptive Statistics

N

Minimu

m

Maximu

m

Mean

Std.

Deviation

SZ

66 27,94

33,74

30,6824

1,84360

ROA

66 ,000934

,036875 ,01630186 ,009760213

LV

66 ,79

1,00

,8933

,03880

ML

66 -,251250

,249079 -,02158368 ,076823056

Valid N

(listwise)

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Lampiran 4

Hasil Uji Asumsi Klasik

(12)

One-Sample Kolmogorov-Smirnov Test

Kolmogorov-Smirnov Z

,500

Asymp. Sig. (2-tailed)

,964

a. Test distribution is Normal. b. Calculated from data.

Uji Multikolinearitas

Coefficients

a

Model

Unstandardized

Coefficients

(13)

Uji Autokorelasi

Model Summary

b

Model

R

Square

Adjusted R

Square

Std. Error of the

Estimate

Durbin-Watson

dimension0 1 ,199

a

,040

-,007

,077082495

2,239

a. Predictors: (Constant), LV, ROA, SZ b. Dependent Variable: ML

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Lampiran 5

Uji Hipotesis Penelitian

Koefisen Determinasi (R

2

)

Model Summary

b

a. Predictors: (Constant), LV, ROA, SZ b. Dependent Variable: ML

Uji F

Uji t

Coefficients

a

Model

Unstandardized

Coefficients

a. Dependent Variable: ML

ANOVA

b

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