Pengaruh Free Cash Flow, Struktur Kepemilikan, dan Leverage terhadap Earnings Management pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2010-2014

(1)

LAMPIRAN 1

DAFTAR SAMPEL PERUSAHAAN MANUFAKTUR DI BURSA EFEK

INDONESIA PERIODE 2010-2014

No.

Nama Perusahaan

Kode

Saham

Kriteria

Sampel

1

2

3

4

5

1. PT Indocement Tunggal

Perkasa Indonesia Tbk

INTP



-



2. PT Holcim Indonesia

Tbk

SMCB



-



3. PT Semen Indonesia

Tbk

SMGR



-



4. PT Asahimas Flat Glass

Tbk

AMFG



-



5. PT Arwana Citramulia

Tbk

ARNA



-



6. PT Inti Keramik

Alamasyi Industrindo

Tbk

IKAI



-



7. PT Keramika Indonesia

Assosiasi Tbk

KIAS



-



8. PT Mulia Industrindo

Tbk

MLIA



1

9. PT Surya Toto Tbk

TOTO



-



10. PT Alakasa Industrindo

Tbk

ALKA



-



11. Alumindo Light Metal

Industry Tbk

ALMI



2

12. PT Betonjaya

Manunggal Tbk

BTON



-



13. PT Citra Tubindo Tbk

CTBN



-14.

PT Gunawan Dianjaya

Steel Tbk

GDST



-



15. PT Indal Aluminium

Industry Tbk

INAI



-



16. PT Itamaraya Tbk

ITMA



-



17. PT Jakarta Kyoei Steel

Works Tbk

JKSW



3

18. PT Jaya Pari Steel Tbk

JPRS



4

19. PT Krakatau Steel Tbk

KRAS



-



20. PT Lion Metal Works

Tbk

LION



5

21. PT Lionmesh Prima Tbk LMSH



6

22. PT Hanson International

Tbk

MYRX



-



23. PT Tembaga Mulia

Semanan Tbk

TBMS



-



(2)

-LANJUTAN LAMPIRAN 1

26. PT Duta Pertiwi

Nusantara Tbk

DPNS



-



27. PT Ekadharma

International Tbk

EKAD



-



28. PT Eterindo

Wahanatama Tbk

ETWA



7

29. PT Intanwijaya

International Tbk

INCI



8

30. PT Sorini Agro Asia

Corporindo Tbk

SOBI



-



31. PT Indo Acidatama Tbk

SRSN



-



32. PT Tri Polyta Indonesia

TPIA



-33.

PT Unggul Indah

Cahaya

UNIC



-



34. PT Aneka Kemasindo

Utama Tbk

AKKU



-



35. PT Argha Karya Prima

Tbk

AKPI



-



36. PT Asiaplast Industries

Tbk

APLI



-



37. PT Berlina Tbk

BRNA



-38.

PT Titan Nusantara Tbk

FPNI



-



39. PT Kageo Igar Jaya Tbk IGAR



-



40. PT Indopoly Swakarsa

Industry Tbk

IPOL



-



41. PT Sekawan Inti

Pratama Tbk

SIAP



-



42. PT Siwani Makmur Tbk

SIMA



-



43. PT Trias Sentosa Tbk

TRST



-



44. PT Yanaprima

Hastapersada Tbk

YPAS



9

45. PT Charoend Pokphand

Indonesia Tbk

CPIN



-



46. PT Japfa Tbk

JPFA



-



47. PT Malindo Feedmill

Tbk

MAIN



-



48. PT Sierad Produce Tbk

SIPD



-



49. PT SLJ Global Tbk

SULI



-



50. PT Tirta Mahakam

Resources Tbk

(3)

LANJUTAN LAMPIRAN 1

51. PT Fajar surya Wisea

Tbk

FASW



-



52. PT Indah Kiat Pulp &

Paper Tbk

INKP



-



53. PT Toba Pulp Lestari

Tbk

INRU



-



54. PT Kerytas Basuki

Rachmat Indonesia

Tbk

KBRI



-



55. PT Surabaya Agung

Industri Pulp dan

Kertas Tbk

SAIP



-



56. PT Suparma Tbk

SPMA



-



57. PT Pabrik Kertas

Tjiwi Kimia Tbk

TKIM



-



58. PT Astra Otoparts Tbk ASII



10

59. PT Astra Otoparts Tbk AUTO



11

60. PT Indo Korsa Tbk

BRAM



-61.

PT Goodyear

Indonesia Tbk

GDYR



-



62. PT Gajah Tunggal Tbk GJTL



-



63. PT Indomobil Sukses

Internasional Tbk

IMAS



-



64. PT Indospring Tbk

INDS



-



65. PT Multiprima

SejahteraTbk

LPIN



-



66. PT Multistada Arah

Sarana Tbk

MASA



-



67. PT Nipress Tbk

NIPS



12

68. PT Prima Alloy Steel

Tbk

PRAS



13

69. PT Selamat Sempurna

Tbk

SMSM



-



70. PT Polychem

Indonesia Tbk

ADMG



-



71. PT Argo Pantes Tbk

ARGO



-



72. PT Century Textile

Industry Tbk

75. PT Panasia Indosyntec

Tbk

HDTX



-



76. PT Indorama

Synthetics Tbk

(4)

LANJUTAN LAMPIRAN 1

77. PT Karwell Indonesia

Tbk

KARW



-



78. PT Apac Citra Centertex

Tbk

MYTX



-



-79.

PT Panasia Filament

Init Tbk

PAFI

-



80. PT Pan Brother Tex Tbk PBRX

-



-81.

PT Asia Pasific Fiber

Tbk

POLY



-



82. PT Ricky Putra

Globalindo Tbk

RICY



-



83. PT Sunson Textile

Manufacturer Tbk

SSTM



14

84. PT Nusantara Inti

Corporation Tbk

UNIT



-

-85.

PT unitex Tbk

UNTX



-



86. PT Primarindo Asia

Infrastructure Tbk

BATA



-



87. PT Sepatu Bata Tbk

BIMA



-



88. PT Surya Intrindo

Makmur Tbk

92. PT Kabelindo Murni

Tbk

95. PT Sat Nusa Persada

Tbk

PTSN



-



96. PT Akasha Wira

International Tbk

ADES



-



97. PT Tiga Pilar sejahtera

Food Tbk

AISA

-



(5)

LANJUTAN LAMPIRAN 1

101. PT Indofood CBP

Sukses Makmur Tbk

ICBP



-



102. PT Indofood Sukses

Makmur Tbk

INDF



-



103. PT Multi Bintang

Indonesia Tbk

MLBI



-



-104.

PT Mayora Indah Tbk

MYOR

-



-105.

PT Prasidha Aneka

Niaga Tbk

PSDN



-



106. PT Nippon Indosari

Corporindo Tbk

ROTI



-



107. PT Sekar Laut Tbk

SKLT



-



108. PT Siantar Top Tbk

STTP



15

109. PT Ultrajaya Milk

Industry & Trading

Company Tbk

ULTJ



16

110. PT Gudang Garam Tbk

GGRM



17

111. PT Hanjaya Mandala

Sampoerna Tbk

113. PT Darya-Varia

Laboratoria Tbk

119. PT Schering Plough

Indonesia Tbk

121. PT Tempo Scan Pasific

Tbk

TSPC



-



122. PT Mustika Ratu Tbk

MRAT



-



123. PT Mandom Indonesia

Tbk

TCID



19

124. PT Unilever Indonesia

Tbk

UNVR



-



125. PT Kedawung Setia

Industrial Tbk

KDSI



-



126. PT Kedaung Indah Can

Tbk

(6)

LANJUTAN LAMPIRAN 1

No.

Nama Perusahaan

Kode

Saham

Kriteria

Sampel

1

2

3

4

5

127. PT Langgeng Makmur

Indonesia Tbk

LMPI



21

128. PT Trisula Internasional

Tbk

TRIS



-



129. PT Tri Banyan Tirta

Tbk

ALTO



-



130. PT Wismilak Inti

Makmur Tbk

WIIM



-



131. PT Semen Baturaja Tbk

SMBR



-



132. PT Steel Pipe Industry

of Indonesia Tbk

ISSP



-



133. PT Grand Kartech Tbk

KRAH



-



134. PT Sri Rejeki Isman

Tbk

SRIL



-



135. PT Industri Jamu dan

Farmasi Sido Muncul

Tbk

SIDO



-



136. PT Wijaya Karya

BetonTbk

WTON



-



137. PT Chitose Internasional

Tbk

CINT



-



138. PT Impack Pratama

Industri Tbk

IMPC



-



139. PT Dwi Aneka Jaya

Kemasindo Tbk

DAJK



-



140. PT Ateliers Mecanique

D’Indonesie Tbk

AMIN



-

-141.

PT Grand Kartech Tbk

KRAH



-

(7)

LAMPIRAN 2

DISCRETIONARY ACCRUALS PERUSAHAAN MANUFAKTUR DI

BURSA EFEK INDONESIA PERIODE 2010-2014

NO Nama Perusahaan Kode

Saham

Discretionary Accruals

2010 2011 2012 2013 2014

1 PT Alumindo Light Metal

Industry Tbk ALMI 0.0288 -0.105 0.0732 0.4655 0.3487

2 _{PT Astra Internasional Tbk} _ASII 0.1244 0.1067 0.0974 0.0219 0.4714

3 _{PT Astra Otoparts Tbk} _AUTO 0.1644 0.1408 0.0885 0.0519 0.0582

4 _{PT Eterindo Wahanatama tbk} _ETWA 0.3478 0.2694 0.0035 0.2467 -0.219

5 _{PT Gudang Garam Tbk} _GGRM 0.0524 0.1733 0.0087 0.0626 0.085

6 PT Intanwijaya Internasional

Tbk INCI -0.146 -0.082 0.0144 0.0051 0.1483

7 PT Jakarta Kyoei Steel Works

Tbk JKSW 0.1248 -0.003 -0.031 -0.019 -0.054

8 _{PT Jaya Pari Steel Tbk} _JPRS -0.096 0.1577 0.0845 -0.116 0.178

9 _{PT Kedaung Indah Can Tbk} _KICI -0.034 0.0461 0.0266 0.0525 0.0378

10 _{PT Lion Metal Works Tbk} _LION 0.0233 0.0272 0.0478 0.0398 -0.029

11 PT Langgeng Makmur Industri

Tbk LMPI -0.003 0.0239 0.049 0.0428 0.0368

12 _{PT Lionmesh Prima Tbk} _LMSH -0.051 0.0516 0.3186 -0.008 0.0034

13 _{PT Mulia Industrindo Tbk} _MLIA 0.4022 0.335 0.0325 -0.042 0.0138

14 _{PT Nipress Tbk} _NIPS -0.027 -0.077 0.0675 0.2282 0.3312

15 PT Prima Alloy Steel Universal

Tbk PRAS -0.226 0.0708 0.0359 0.1955 0.1872

16 _{PT Prydam Farma Tbk} _PYFA -0.016 0.0732 0.0795 0.1365 0.0388

17 PT Sunson Textile

Manufacturer Tbk SSTM -0.028 -0.052 -0.077 -0.079 -0.023 18 _{PT Siantar Top Tbk} _STTP 0.1355 -0.037 0.0921 0.0659 -0.031

19 _{PT Mandom Indonesia Tbk} _TCID 0.0009 0.0836 -0.07 -0.043 0.0703

20 PT Ultra Jaya Milk Industry

Tbk ULTJ -0.06 -0.061 -0.055 0.0636 0.0701

21 PT Yanaprima Hastapersada

(8)

LAMPIRAN 3

FREE CASH FLOW PERUSAHAAN MANUFAKTUR DI BURSA EFEK

INDONESIA PERIODE 2010-2014

Saham

Free Cash Flow (dalam miliar rupiah)

2010 2011 2012 2013 2014

Industry Tbk ALMI 7.286 -162.38 -221.897 -675.086 -851.52 2 PT Astra Internasional Tbk ASII -387 -4176 -1317 22122 5070 3 PT Astra Otoparts Tbk AUTO 289.35 27.143 164.192 -2461.36 -1249.7 4 PT Eterindo Wahanatama tbk ETWA -51.337 -65.313 -33.879 327.243 464.21 5 PT Gudang Garan Tbk GGRM -317.67 -3294.63 -2449.86 -248.795 -2766.1

Tbk INCI 23.709 10.433 -6.635 -1.433 -18.936

Tbk JKSW -28.369 13.693 25.056 -12.46 13.52

8 PT Jaya Pari Steel Tbk JPRS 9.686 -66.666 -20.782 69.913 -64.593 9 PT Kedaung Indah Can Tbk KICI 2.345 -4.309 -1.992 -2.999 0.26 10 PT Lion Metal Works Tbk LION 2.083 -1.176 -16.614 10 121.02

11 PT Langgeng Makmur

Industri Tbk LMPI 29.094 -15.719 -38.043 -24.163 8.739 12 PT Lionmesh Prima Tbk LMSH 5.571 -4.567 -27.292 3.076 3.326 13 PT Mulia Industrindo Tbk MLIA -6.609 -1.25 0.139 0.431 0.525 14 PT Nipress Tbk NIPS 7.484 7.485 -26.003 -114.541 -338.3

15 PT Prima Alloy Steel

Universal Tbk PRAS 77.283 -54.475 26.639 -72.609 -240.06 16 PT Prydam Farma Tbk PYFA 3.151 -6.693 -14.133 -23.277 3.416

Manufacturer Tbk SSTM -69.261 90.281 89.385 158.705 84.46 18 PT Siantar Top Tbk STTP -151.8 -60.689 -35.04 -134.15 -81.933 19 PT Mandom Indonesia Tbk TCID 92.148 -7.473 172.176 155.478 19.28

Tbk ULTJ 82.016 381.461 269.805 -118.586 -128.64

(9)

LAMPIRAN 4

KEPEMILIKAN MANAJERIAL PERUSAHAAN MANUFAKTUR DI

BURSA EFEK INDONESIA PERIODE 2010-2014

Saham

Kepemilikan Manajerial (%)

2010 2011 2012 2013 2014

Industry Tbk ALMI 1.6 1.6 1.6 1.6 1.6

2 PT Astra Internasional Tbk ASII 0.04 0.04 0.04 0.04 0.04

3 PT Astra Otoparts Tbk AUTO 0.07 0.07 0.07 0.07 0.07

4 PT Eterindo Wahanatama tbk ETWA 0.08 0.08 0.08 0.08 0.08

5 PT Gudang Garan Tbk GGRM 0.72 0.85 0.92 0.92 0.92

Tbk INCI 17.87 18.55 8.38 8.38 13.88

Tbk JKSW 1.33 1.33 1.33 1.33 1.33

8 PT Jaya Pari Steel Tbk JPRS 15.53 15.5 15.5 15.5 15.53 9 PT Kedaung Indah Can Tbk KICI 4.6 0.23 0.23 0.23 0.23 10 PT Lion Metal Works Tbk LION 0.24 0.24 0.24 0.24 0.24

Tbk LMPI 0.01 0.01 0.01 0.01 0.01

12 PT Lionmesh Prima Tbk LMSH 25.58 25.58 25.58 25.58 25.15 13 PT Mulia Industrindo Tbk MLIA 0.04 0.06 0.06 0.06 0.06

14 PT Nipress Tbk NIPS 12.4 12.4 8.45 8.45 8.45

Tbk PRAS 5.91 5.91 5.91 4.96 4.96

16 PT Prydam Farma Tbk PYFA 23.08 23.08 23.08 23.08 23.08

Manufacturer Tbk SSTM 15.53 15.5 15.5 15.5 15.53

18 PT Siantar Top Tbk STTP 7.51 8 8 8 8

19 PT Mandom Indonesia Tbk TCID 0.16 0.14 0.14 0.14 0.13

Tbk ULTJ 17.97 17.97 17.97 17.8 17.9

Tbk YPAS 0.35 0.35 0.35 0.35 0.35

(10)

LAMPIRAN 5

KEPEMILIKAN INSTITUSIONAL PERUSAHAAN MANUFAKTUR DI

BURSA EFEK INDONESIA PERIODE 2010-2014

Saham

Kepemilikan Institusional (%)

2010 2011 2012 2013 2014

3 PT Astra Otoparts Tbk AUTO 95.65 95.65 95.65 80 80

4 PT Eterindo Wahanatama tbk ETWA 78.2 78.2 78.7 75.97 76.48 5 PT Gudang Garan Tbk GGRM 75.55 75.55 75.55 75.55 75.55

Tbk INCI 61.28 61.69 59.99 59.61 66.47

Tbk JKSW 59.23 59.23 59.23 59.23 59.23

Tbk LMPI 77.53 77.53 83.27 83.27 83.27

12 PT Lionmesh Prima Tbk LMSH 32.22 32.22 32.22 32.22 32.22 13 PT Mulia Industrindo Tbk MLIA 67.25 67.25 67.25 68.04 69.69

14 PT Nipress Tbk NIPS 37.11 37.11 37.11 37.11 37.11

Tbk PRAS 45.24 45.24 45.24 54.07 54.07

Manufacturer Tbk SSTM 76.71 77 80 80 69.53

18 PT Siantar Top Tbk STTP 48.15 48.15 48.15 48.15 48.15 19 PT Mandom Indonesia Tbk TCID 73.76 73.74 73.31 73.31 73.76

Tbk ULTJ 46.62 46.62 46.62 46.6 46.5

(11)

LAMPIRAN 6

LEVERAGE PERUSAHAAN MANUFAKTUR DI BURSA EFEK

INDONESIA PERIODE 2010-2014

Saham

Leverage

2010 2011 2012 2013 2014

3 PT Astra Otoparts Tbk AUTO 0.3 0.3 0.4 0.2 0.3

4 PT Eterindo Wahanatama tbk ETWA 0.43 0.39 0.54 0.65 0.77 5 PT Gudang Garan Tbk GGRM 0.306 0.3719 0.359 0.4206 0.4293 6 PT Intanwijaya Internasional Tbk INCI 0.04 0.11 0.12 0.07 0.07

Tbk JKSW 2.3112 2.3331 2.4323 2.5542 2.3779

Tbk LMPI 0.34 0.41 0.5 0.52 0.51

12 PT Lionmesh Prima Tbk LMSH 0.4 0.42 0.24 0.22 0.17 13 PT Mulia Industrindo Tbk MLIA 1.11 0.86 0.81 0.83 0.82 14 PT Nipress Tbk NIPS 0.5611 0.6284 0.6149 0.7045 0.5228

Tbk PRAS 0.52 0.58 0.51 0.49 0.46

17 PT Sunson Textile Manufacturer

Tbk SSTM 0.63 0.65 0.65 0.66 0.67