Pengaruh Corporate Governance, Ukuran Perusahaan Dan Struktur Kepemilikan Terhadap Manajemen Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia

(1)

LAMPIRAN

Lampiran i Daftar Populasi Penelitian

NO KODE EMITEN KRITERIA SAMPEL

1 2 3

1 BIMA Primarindo Asia Infrastructure Tbk √ X √ -

2 BATA Sepatu Bata Tbk √ √ √ -

3 SIMM Surya IntrindoMakmurTbk √ √ √ -

4 PTSN Sat NusapersadaTbk √ √ √ -

5 SQBI Bristol-Myers Squibb Indonesia Tbk √ √ √ -

6 DVLA Darya-VariaLaboratoriaTbk √ √ √ -

7 INAF Indofarma (Persero) Tbk √ √ √ -

8 KLBF Kalbe FarmaTbk √ √ √ 11

9 KAEF Kimia Farma (Persero) Tbk √ √ √ 10

10 MERK Merck Tbk √ √ √ -

11 PYFA PyridamFarmaTbk √ √ √ -

12 SCPI Schering Plough Indonesia Tbk √ √ √ -

13 TSPC Tempo Scan Pacific Tbk √ √ √ -

14 KBLI GT Kabel Indonesia Tbk √ √ √ -

15 JECC Jembo Cable Company Tbk √ X √ -

16 KBLM KabelindoMurniTbk √ X √ -

17 SCCO Supreme Cable & Commerce Tbk √ X √ -

18 IKBI Sumi Indo KabelTbk √ √ √ -

19 VOKS Voksel Electric Tbk √ X √ -

20 AMFG Asahimas Flat Glass Tbk √ X √ -

21 ARNA ArwanaCitramuliaTbk √ √ √ -

22 IKAI IntikeramikAlamasri Industry Tbk √ X √ -

23 MLIA MuliaIndustrindoTbk √ √ √ -

24 TOTO Surya Toto Indonesia Tbk √ √ √ -

25 KIAS Keramika Indonesia AssosiasiTbk √ √ √ -

26 BUDI Budi Acid Jaya Tbk √ √ √ -

27 SRSN Indo AcidatamaTbk √ √ √ -

28 ETWA EterindoWahanatamaTbk √ √ √ -

29 SOBI Sorini Agro Asia CorporindoTbk √ X √ -

30 UNIC Unggul Indah CahayaTbk √ X √ -

31 TPIA Tri Polyta Indonesia Tbk √ √ √ -

32 DPNS Duta Pertiwi Nusantara Tbk √ √ √ -

33 EKAD Ekadharma International Tbk √ √ √ -

34 INCI IntanwijayaInternasionalTbk √ √ √ -

35 BRPT Barito Pacific Tbk √ X √ -

36 TCID Mandom Indonesia Tbk √ √ √ -

(2)

38 UNVR Unilever Indonesia Tbk √ √ √ -

39 MBTO Martina BertoTbk √ X √ -

40 SULI Sumalindo Lestari Jaya Tbk √ X √ -

41 TIRT Tirta Mahakam Resources Tbk √ √ √ -

42 ALMI Alumindo Light Metal Industry Tbk √ X √ -

43 BTON BetonjayaManunggalTbk √ √ √ -

44 CTBN Citra TubindoTbk √ √ √ -

45 INAI IndalAluminium Industry Tbk √ √ √ -

46 JKSW Jakarta Kyoei Steel Works Tbk √ √ √ -

47 JPRS Jaya Pari Steel Tbk √ √ √ -

48 LMSH Lion Mesh Prima Tbk √ √ √ -

49 LION Lion Metal Works Tbk √ √ √ -

50 PICO Pelangi Indah CanindoTbk √ √ √ -

51 TBMS TembagaMuliaSemananTbk √ X √ -

52 ITMA Itamaraya Gold IndustriTbk √ X √ -

53 ALKA Alaska Indstrindotbk √ X √ -

54 GDST GunawanDianjaya Steel Tbk √ X √ -

55 KRAS Krakatau Steel Tbk √ √ √ 12

56 NIKL PelatTimah Nusantara Tbk √ √ √ -

57 ADES Ades Waters Indonesia Tbk √ √ √ -

58 AISA TigaPilar Sejahtera Food Tbk √ √ √ -

59 CEKA CahayaKalbarTbk √ √ √ -

60 DAVO DavomasAbadiTbk √ √ √ -

61 DLTA Delta Djakarta Tbk √ √ √ -

62 FAST Fast Food Indonesia Tbk √ √ √ -

63 INDF Indofood SuksesMakmurTbk √ √ √ 7

64 MLBI Multi Bintang Indonesia Tbk √ √ √ -

65 MYOR Mayora Indah Tbk √ √ √ -

66 PSDN Prasidha Aneka NiagaTbk √ √ √ -

67 SKLT SekarLautTbk √ √ √ -

68 STTP Siantar TOP Tbk √ X √ -

69 ULTJ Ultra Jaya Milk Tbk √ √ √ -

70 ASII Astra International Tbk √ √ √ 1

71 AUTO Astra OtopartsTbk √ √ √ 2

72 BRAM Indo KordsaTbk √ √ √ -

73 GJTL Gajah Tunggal Tbk √ √ √ 5

74 GDYR Goodyear Indonesia Tbk √ √ √ -

75 IMAS IndomobilSuksesInternasionalTbk √ X √ -

76 INDS IndospringTbk √ √ √ -

77 LPIN Multi Prima Sejahtera Tbk √ √ √ -

78 MASA MultistradaArahSaranaTbk √ √ √ 6

79 NIPS NipressTbk √ √ √ -

80 PRAS Prima Alloy Steel Tbk √ X √ -

(3)

82 CPIN Charoen Pokphand Indonesia Tbk √ √ √ 3

83 JPFA JapfaComfeed Indonesia Tbk √ √ √ 9

84 MAIN MalindoFeedmillTbk √ √ √ -

85 SIPD Siearad Produce Tbk √ X √ -

86 AKKU Aneka KemasindoUtamaTbk √ √ √ -

87 AKPI ArghaKarya Prima Industry Tbk √ X √ -

89 APLI Asiaplast Industries Tbk √ √ √ -

90 BRNA BerlinaTbk √ X √ -

100 FPNI Titan Kimia Nusantara Tbk √ X √ -

101 IGAR Champion PasificIndonesiaTbk √ √ √ -

102 SIMA SiwaniMakmurTbk √ √ √ -

103 TRST TriasSentosaTbk √ √ √ -

104 YPAS YanaprimaHastapersadaTbk √ √ √ -

105 IPOL IndopolySwakarsa IndustryTbk √ √ √ -

106 SIAP SekawanIntipratamaTbk √ X √ -

107 LMPI LanggengMakmur Industry Tbk √ √ √ -

108 KICI Kedaung Indah Can Tbk √ √ √ -

109 KDSI KedawungSetia Industrial Tbk √ √ √ -

110 FASW Fajar Surya WisesaTbk √ √ √ 4

111 INKP Indah Kiat Pulp & Paper Tbk √ X √ -

112 TKIM PabrikKertas Tjiwi Kimia Tbk √ X √ -

113 SPMA SuparmaTbk √ √ √ -

114 SAIP Surabaya Agung Industry Pulp Tbk √ √ √ -

115 INRU Toba Pulp Lestari Tbk √ √ √ -

116 ALDO AlkindoNaratamaTbk √ √ √ -

117 KBRI KertasBasukiRachmat Indonesia Tbk √ X √ -

118 RMBA Bentoel International InvestamaTbk √ √ √ 14

119 GGRM GudangGaramTbk √ X √ -

120 HMSP HM SampoernaTbk √ √ √ 6

121 WIIM WismilakIntiMakmurTbk √ X √ -

122 SMCB Holcim Indonesia Tbk √ √ √ 15

123 INTP Indocement Tunggal Prakarsa Tbk √ √ √ 8

124 SMGR Semen Gresik (Persero) Tbk √ √ √ -

125 ARGO Argo PantesTbk √ √ √ -

126 CNTX Century Textile Industry (Centex) Tbk √ √ √ -

127 ERTX EratexDjajaTbk √ X √ -

128 PAFI Panasia Filament IntiTbk √ √ √ -

129 HDTX Panasia Indosyntec Tbk √ √ √ -

130 SSTM Sunson Textile Manufacture Tbk √ √ √ -

131 UNIT Nusantara Inti Corpora Tbk √ √ √ -

132 UNTX UnitexTbk √ √ √ -

134 MYTX APAC Citra Centertex Tbk √ √ √ -

135 ESTI Ever Shine Textile Industry Tbk √ √ √ -

(4)

137 KARW Karwell Indonesia Tbk √ √ √ -

138 PBRX Pan Brothers Tex Tbk √ √ √ -

139 RICY Ricky Putra GlobalindoTbk √ √ √ -

140 POLY Polysindo Eka Perkasa Tbk √ X √ -

141 ADMG Polychem Indonesia Tbk √ √ √ -

Sumber: Penulis, 2014

Lampiran ii Daftar Sample Penelitian

KODE NAMA PERUSAHAAN SAMPEL

AUTO PT. Astra OtopartsTbk 1

ADMG Polychem Indonesia Tbk 2

BATA Sepatu Bata Tbk 3

FAST Fast Food Indonesia Tbk 4

GJTL PT. Gajah Tunggal Tbk 5

HMSP PT. HM SampoernaTbk 6

IKBI Sumi Indo KabelTbk 7

KAEF PT. Kimia Farma (Persero) Tbk 8

KBLI GT Kabel Indonesia Tbk 9

KDSI KedawungSetia Industrial Tbk 10

KLBF PT. Kalbe FarmaTbk 11

MASA PT. MultistradaArahSaranaTbk 12

SMCB Holcim Indonesia Tbk 13

SMGR Semen Gresik (Persero) Tbk 14

RMBA PT. Bentoel Internasional Tbk 15

(5)

Lampiran iii Data VariabelPenelitian

NO EMITEN KODE MANAJEMEN LABA

2009 2010 2011

1 PT. Astra OtopartsTbk AUTO -0.016 0.013 -0.021

2 Polychem Indonesia Tbk ADMG 0.059 0.011 0.037

3. Sepatu Bata Tbk BATA 0.011 0.031 0.010

4. Fast Food Indonesia Tbk FAST -0.020 0.014 -0.024

5. PT. Gajah Tunggal Tbk GJTL -0.009 0.033 0.040

6. PT. HM SampoernaTbk HMSP 0.064 -0.060 -0.021

7. Sumi Indo KabelTbk IKBI 0.042 0.056 0.020

8. PT. Kimia Farma (Persero) Tbk KAEF 0.023 0.018 0.050

9. GT Kabel Indonesia Tbk KBLI 0.305 0.017 -0.060

10. KedawungSetia Industrial Tbk KDSI -0.002 0.013 0.037

11. PT. Kalbe FarmaTbk KLBF -0.003 0.041 0.004

12. PT. MultistradaArahSaranaTbk MASA 0.010 -0.110 -0.575

13. Holcim Indonesia Tbk SMCB 0.0001 -0.017 -0.020

14. Semen Gresik (Persero) Tbk SMGR 0.093 -0.094 0.013

15. PT. Bentoel Internasional Tbk RMBA -0.014 0.009 -0.080

NO EMITEN KODE UDK

2009 2010 2011

1. PT. Astra OtopartsTbk AUTO 9 10 10

2. Polychem Indonesia Tbk ADMG 7 7 7

3. Sepatu Bata Tbk BATA 5 5 5

4. Fast Food Indonesia Tbk FAST 6 6 6

5. PT. Gajah Tunggal Tbk GJTL 8 8 8

6. PT. HM SampoernaTbk HMSP 5 6 5

7. Sumi Indo KabelTbk IKBI 5 5 5

8. PT. Kimia Farma (Persero) Tbk KAEF 5 5 5

9. GT Kabel Indonesia Tbk KBLI 5 5 5

10. Kedawung Setia Industrial Tbk KDSI 4 4 4

11. PT. Kalbe FarmaTbk KLBF 6 6 6

12. PT. Multistrada Arah SaranaTbk MASA 4 4 4

13. Holcim Indonesia Tbk SMCB 7 7 7

14. Semen Gresik (Persero) Tbk SMGR 6 5 6

(6)

Lampiran iii (lanjutan)

NO EMITEN KODE KDK

2009 2010 2011

1. PT. Astra OtopartsTbk AUTO 0.333 0.3 0.41

2. Polychem Indonesia Tbk ADMG 0.285 0.285 0.285

4. Fast Food Indonesia Tbk FAST 0.333 0.333 0.333

5. PT. Gajah Tunggal Tbk GJTL 0.37 0.37 0.37

6. PT. HM SampoernaTbk HMSP 0.4 0.33 0.4

9. GT Kabel Indonesia Tbk KBLI 0.4 0.4 0.4

10. KedawungSetia Industrial Tbk KDSI 0 0 0

11. PT. Kalbe FarmaTbk KLBF 0.333 0.333 0.333

12. PT. MultistradaArahSaranaTbk MASA 0.500 0.500 0.500

14. Semen Gresik (Persero) Tbk SMGR 0.5 0.4 0.333

15. PT. Bentoel Internasional Tbk RMBA 0.500 0.333 0.333

NO EMITEN KODE UKURAN PERUSAHAAN

2009 2010 2011

1. PT. Astra OtopartsTbk AUTO 4644 5585 6964

5. PT. Gajah Tunggal Tbk GJTL 8877 10371 11554

7. Sumi Indo KabelTbk IKBI 561 600 635

8. PT. Kimia Farma (Persero) Tbk KAEF 1565 1657 1794

12. PT. MultistradaArahSaranaTbk MASA 2536 3038 4267

(7)

NO EMITEN KODE KI

2009 2010 2011

10. KedawungSetia Industrial Tbk KDSI 0.251 0.251 0.251

13. Holcim Indonesia Tbk SMCB 0.090 0.074 0.085

NO EMITEN KODE KM

2009 2010 2011

12. PT. MultistradaArahSaranaTbk MASA 0 0 0

(8)

NO EMITEN KODE KK

2009 2010 2011

10. KedawungSetia Industrial Tbk KDSI 0.488 0.488 0.488

13. Holcim Indonesia Tbk SMCB 0.773 0.806 0.806

NO Kode AL 2009 HL 2009 Kas 2009 AL 2008 HL 2008 Kas 2008

1. AUTO 2131 980 773 1862 873 525

2. ADMG ₁₄₂₀ ₁₂₉₉ ₁₁₈ _{1.414 1.435 162}

3. BATA 242 103 9 238 110 5

4. FAST 508 320 374 314 238 211

5. GJTL 3357 1817 815 3057 2071 169

6. _HMSP ₁₂₆₈₈ ₆₇₄₇ ₅₂₇ _{11.037 7.642 499}

7. IKBI 417 58 180 492 119 157

8. KAEF 1020 510 163 950 449 221

9. KBLI 430 137 43 215 207 9

10. _KDSI ₃₅₂ ₂₉₄ ₂₂ ₂₈₈ ₂₄₁ ₁₁

11. KLBF 4701 1574 1562 4.168 1.250 1.321

12. MASA 735 855 13 615 688 78

13. SMCB 1476 1162 380 2.097 1.269 893

(9)

1. AUTO 2199 1251 485 2131 980 773

2. ADMG ₁₅₄₉ ₁₃₆₂ ₁₄₄ ₁₄₂₀ ₁₂₉₉ ₁₁₈

3. BATA 295 141 4 242 103 9

4. FAST 558 326 374 508 320 374

5. GJTL 4471 2549 866 3357 1817 815

6. HMSP 15768 9778 3209 12688 6747 527

7. IKBI 467 93 126 417 58 180

8. KAEF 1139 469 265 1020 510 163

9. KBLI 532 202 59 430 137 43

10. KDSI ₃₅₄ ₂₇₉ ₂₄ ₃₅₂ ₂₉₄ ₂₂

11. KLBF 5037 1146 1901 4701 1574 1562

12. MASA 665 992 45 735 855 13

13. SMCB 2253 1355 1070 1476 1162 380

14. SMGR ₇₄₁₅ ₂₅₁₇ ₃₆₆₄ ₈₂₉₁ ₂₂₉₄ ₃₄₁₀

15. RMBA 3053 1221 88 2791 1049 84

1. AUTO 2564 1892 365 2199 1251 485

2. ADMG ₂₀₉₀ ₁₅₅₄ ₃₀₉ ₁₅₄₉ ₁₃₆₂ ₁₄₄

3. BATA 316 148 11 295 141 4

4. FAST 758 422 558 558 326 374

5. GJTL 5055 2900 586 4471 2549 866

6. HMSP 14851 8489 4720 15768 9778 3209

7. IKBI 512 98 137 467 93 126

8. KAEF 1263 459 199 1139 469 265

9. KBLI 673 307 107 532 202 59

10. _KDSI ₃₈₂ ₂₈₁ ₆ ₃₅₄ ₂₇₉ ₂₄

11. KLBF 5956 1630 2291 5037 1146 1901

12. MASA 1261 2619 47 665 992 45

13. SMCB 2468 1683 1127 2253 1355 1070

14. SMGR ₇₇₁₆ ₂₈₈₉ ₃₃₇₅ ₇₄₁₅ ₂₅₁₇ ₃₆₆₄

(10)

NO KODE AKTIVA

LANCAR

HUTANG

LANCAR KAS REVENUE

1. _AUTO ₂₆₉ ₁₀₇ ₂₄₈ ₅₂₆₅

2. ADMG 6 -136 -44 3142

3. BATA 4 -7 4 598

4. FAST 194 82 163 2454

5. _GJTL ₃₁₈ _-254 ₆₄₆ ₇₉₃₆

6. HMSP 1651 -895 28 38972

7. IKBI -75 -61 23 862

8. KAEF 70 61 -58 2854

9. KBLI ₂₁₅ _-70 ₃₄ ₈₂₂

10. KDSI 64 53 13 959

11. KLBF 533 324 241 9087

12. MASA 120 167 -65 1691

13. _SMCB _-621 _-107 _-513 ₅₉₄₃

14. SMGR 1208 204 -336 14387

15. RMBA -262 -182 8 6081

LANCAR

HUTANG

1. AUTO 68 271 -288 6255

2. ADMG 129 63 26 3627

3. BATA ₅₃ ₃₈ _-5 ₆₄₄

4. FAST 50 6 0 2913

5. GJTL 1114 732 51 9853

6. HMSP 3080 3031 2682 43381

7. IKBI 50 35 -54 1226

8. KAEF 119 -41 102 3138

9. KBLI 102 65 16 1228

10. KDSI 2 -15 2 1123

11. _KLBF ₃₃₆ _-428 ₃₃₉ ₁₀₂₂₆

12. MASA -70 137 32 2006

13. SMCB 777 193 690 5960

14. SMGR -876 223 254 14344

(11)

LANCAR

HUTANG

1. AUTO 365 641 -120 7363

2. _ADMG ₅₄₁ ₁₉₂ ₁₆₅ ₄₈₆₁

3. BATA 21 7 7 678

4. FAST ₂₀₀ ₉₆ ₁₈₄ ₃₃₁₆

5. GJTL 584 351 -280 11841

6. _HMSP _-917 _-1289 ₁₅₁₁ ₅₂₈₅₆

7. IKBI 45 5 11 1411

8. _KAEF ₁₂₄ _-10 _-66 ₃₄₈₁

9. KBLI 141 105 48 1841

10. KDSI ₂₈ ₂ _-18 ₁₁₈₀

11. KLBF 919 484 390 10991

12. MASA 596 1627 2 1794

13. SMCB 215 328 57 7523

14. SMGR ₃₀₁ ₃₇₂ _-289 ₁₆₃₇₈

15. RMBA 1234 2068 0 10070

Lampiran iv

Statistik Deskriptif

Descriptive Statistics

N Minimum Maximum Mean Std. Deviation

UDK 45 3.00 10.00 5.7556 1.59766

PDK 45 .000 .600 .33856 .152433

SIZE 45 416.00 20525.00 5739.2667 5794.80547

KI 45 .002 .552 .16987 .166516

KM 45 .00000 .95600 .0638720 .24094576

KK 45 .093 .997 .59993 .262002

ML 45 -.575 .305 -.00160 .106135

(12)

Lampiran v Uji Normalitas

Nonparametric-test Kolmogorov-Smirnov One-Sample Kolmogorov-Smirnov Test

Unstandardized Residual

N 45

Normal Parametersa Mean .0000000

Std. Deviation .09374528

Most Extreme Differences Absolute .144

Positive .140

Negative -.144

Kolmogorov-Smirnov Z .967

Asymp. Sig. (2-tailed) .307

(13)

Lampiran vi Uji Normalitas (LN_Manajemen Laba)

Nonparametric-test Kolmogorov-Smirnov One-Sample Kolmogorov-Smirnov Test

LN_Manajemen_Laba

N 28

Normal Parametersa Mean -3.8867

Std. Deviation 1.36969

Most Extreme Differences Absolute .202

Positive .132

Negative -.202

Kolmogorov-Smirnov Z 1.071

Asymp. Sig. (2-tailed) .202

(14)

Lampiran vii Uji Multikolinieritas

Koefisien Coefficientsa

Model

Collinearity Statistics

Tolerance VIF

1 UDK .376 2.663

PDK .890 1.124

SIZE .600 1.666

KI .547 1.827

KM .578 1.729

KK .462 2.163

a. Dependent Variable:

LN_Manajmen_Laba

Lampiran viii Uji Autokorelasi

Hasil Uji Durbin-Watson

Model Summaryb

Model R R Square

Adjusted R

Square

Std. Error of the

Estimate Durbin-Watson

1 .507a .257 .245 1.33853 2.301

a. Predictors: (Constant), KK, SIZE, KM, KDK, KI, UDK

(15)

Lampiran ix Uji Heterokedastisitas

Lampiran x Analisis Regresi

Coefficientsa

Model

Unstandardized Coefficients

Standardized

Coefficients

t Sig.

B Std. Error Beta

1 (Constant) -2.207 2.234 -.988 .334

UDK -.321 .298 -.331 -1.077 .294

PDK 4.608 1.864 .493 2.473 .022

SIZE 3.786E-5 .000 .149 .614 .546

KI -2.199 2.335 -.239 -.942 .357

KM .225 1.877 .030 .120 .906

KK -2.146 1.408 -.422 -1.525 .142

(16)

Lampiran xi Pengujian Hipotesis

Hasil Uji Simultan (Uji F)

ANOVAb

Model Sum of Squares df Mean Square F Sig.

1 Regression 13.028 6 2.171 1.212 .339a

Residual 37.625 21 1.792

Total 50.653 27

a. Predictors: (Constant), KK, SIZE, KM, KDK, KI, UDK

b. Dependent Variable: LN_Manajmen_Laba

Hasil Koefisien Determinasi

Model Summaryb

Model R R Square

Adjusted R

Square

Std. Error of the

Estimate Durbin-Watson

1 .507a .257 .245 1.33853 2.301

a. Predictors: (Constant), KK, SIZE, KM, PDK, KI, UDK

b. Dependent Variable: LN_Manajmen_Laba

Hasil Uji Parsial (t-test) Coefficientsa

Model

Unstandardized Coefficients

Standardized

Coefficients

t Sig.

B Std. Error Beta

1 (Constant) -2.207 2.234 -.988 .334

UDK -.321 .298 -.331 -1.077 .294

PDK 4.608 1.864 .493 2.473 .022

SIZE 3.786E-5 .000 .149 .614 .546

KI -2.199 2.335 -.239 -.942 .357

KM .225 1.877 .030 .120 .906

KK -2.146 1.408 -.422 -1.525 .142