Pengaruh Komite Audit, Profitabilitas, Reputasi Auditor, Struktur Kepemilikan Dan Kualitas Laba Terhadap Earnings Management Pada Perusahaan Yang Listing Di Bursa Efek Indonesia (Bei)

(1)

65

Lampiran 1

DAFTAR POPULASI DAN SAMPEL PERUSAHAAN

No

Kode

Kriteria

Sampel

Kolom

Sampel

Klasifikasi

1

2

3

1

SMCB

√

X

√

Cement

2

INTP

√

S(1)

Cement

3

SMGR

√

X

√

Cement

4

ARNA

√

S(2)

Ceramics, Glass, Porcelain

5

AMFG

√

S(3)

6

IKAI

√

S(4)

7

KIAS

X

√

8

MLIA

√

X

√

Ceramics, Glass, Porcelain

9

TOTO

√

X

√

10

ALMI

√

S(5)

Metal and Allied Products

11

ALKA

√

S(6)

12

BTON

√

X

√

13

CTBN

√

X

√

14

GDST

√

S(7)

15

INAI

√

S(8)

16

ITMA

√

X

√

Metal and Allied Products

17

JKSW

√

S(9)

18

JPRS

√

X

√

19

KRAS

√

X

√

20

LION

√

X

√

21

LMSH

√

X

√

22

PICO

√

S(10)

23

NIKL

√

S(11)

Metal and Allied Products

24

TBMS

√

S(12)

25

BRPT

√

S(13)

Chemicals

26

BUDI

√

S(14)

Chemicals

27

DPNS

√

S(15)

Chemicals

28

EKAD

√

S(16)

Chemicals

29

ETWA

√

X

√

Chemicals

30

SRSN

√

S(17)

Chemicals

(2)

66

32

SOBI

X

√

Chemicals

33

TPIA

√

S(18)

Chemicals

34

UNIC

√

S(19)

Chemicals

35

AKKU

√

X

√

Plastics&Packaging

36

AKPI

X

√

Plastics&Packaging

37

APLI

√

X

√

Plastics&Packaging

38

BRNA

√

S(20)

Plastics&Packaging

39

DYNA

√

X

√

Plastics&Packaging

40

IPOL

√

X

Plastics&Packaging

41

IGAR

√

S(21)

Plastics&Packaging

42

LAPD

X

√

Plastics&Packaging

43

SIAP

√

X

√

Plastics&Packaging

44

SIMA

X

√

Plastics&Packaging

45

FPNI

X

√

Plastics&Packaging

46

TRST

X

√

Plastics&Packaging

47

TPFA

X

√

Plastics&Packaging

48

YPAS

X

√

X

Plastics&Packaging

49

CPIN

√

S(22)

Animal Feed

50

JPFA

√

X

√

Animal Feed

51

MAIN

√

X

√

Animal Feed

52

SIRD

X

√

Animal Feed

53

DSUC

X

√

Wood Industries

54

SULI

X

√

X

Wood Industries

55

TIRT

X

√

Wood Industries

56

FASW

√

S(23)

Pulp&Paper

57

INKP

X

√

Pulp&Paper

58

KBRI

X

√

Pulp&Paper

59

SPMA

X

√

Pulp&Paper

60

SAIP

X

√

Pulp&Paper

61

TKIM

X

√

Pulp&Paper

62

INRU

X

Pulp&Paper

63

SQMI

X

√

Automotive and Components

64

ASII

√

X

√

65

AUTO

√

S(24)

66

GJTL

X

√

Automotive and Components

67

GDYR

X

√

68

BRAM

X

√

69

IMAS

X

√

(3)

67

71

LPIN

X

√

72

SMSM

X

√

73

MYTX

X

√

Textile, Garment

74

ARGO

X

√

Textile, Garment

75

POLY

X

√

Textile, Garment

76

CNTX

√

S(25)

Textile, Garment

77

DOID

√

X

√

Textile, Garment

78

MYRX

√

S(26)

Textile, Garment

79

INDR

X

√

Textile, Garment

80

UNIT

X

√

Textile, Garment

81

PBRX

√

S(27)

Textile, Garment

82

PAFI

X

√

Textile, Garment

83

HDTX

X

√

Textile, Garment

84

ADMG

X

√

Textile, Garment

85

RICY

X

√

Textile, Garment

86

RDTX

X

√

Textile, Garment

87

SSTM

X

√

Textile, Garment

88

BIMA

X

√

Footwear

89

BATA

X

√

Footwear

90

SIMM

X

√

Footwear

91

JECC

X

√

Cable

92

KBLM

X

√

Cable

93

KBLI

X

√

Cable

94

SCCO

X

√

Cable

95

IKBI

√

X

√

Cable

96

VOKS

X

√

Cable

97

PTSN

X

√

Electronics

98

ARTI

√

S(28)

Others Industry

99

ADES

X

√

Food and Beverages

100

AMDK

X

√

Food and Beverages

101

CEKA

X

Food and Beverages

102

DAVO

X

√

Food and Beverages

103

DLTA

X

Food and Beverages

104

ICBP

√

S(29)

Food and Beverages

105

INDF

√

X

√

Food and Beverages

106

MYOR

X

√

Food and Beverages

107

MLBI

X

√

Food and Beverages

108

ROTI

X

√

Food and Beverages

(4)

68

110

RMBA

X

Tobacco Manufactures

111

GGRM

√

S(30)

Tobacco Manufactures

112

HMSP

X

√

Tobacco Manufactures

113

DVLA

X

√

Pharmaceuticals

114

INAF

√

X

√

Pharmaceuticals

115

KLBF

√

S(31)

Pharmaceuticals

116

KAEF

√

X

√

Pharmaceuticals

117

SCPI

X

√

Pharmaceuticals

118

SQBB

X

√

Pharmaceuticals

119

TSPC

X

√

Pharmaceuticals

120

TCID

X

√

Cosmetics and Household

121

MBTO

X

√

122

UNVR

√

X

√

123

KICI

X

√

Houseware

124

KDSI

X

√

Houseware

(5)

69

Lampiran 2

DATA VARIABEL PENELITIAN

No Perusahaan Tahun

X1 X2 X3 X4 X5 Y

Komite audit

Profitabilitas (ROA)

Reputasi auditor

Saham Institusi

Kualitas

Laba Manajemen Laba

1 INTP

2011 0 19,84 1 95,23 107,84 10.004.181

2012 1 20,93 1 99,99 119,13 11.615.515

2013 1 18,84 1 99,99 108,12 13.272.018

2 ARNA

2011 1 11,54 0 97,46 149,93 778.832.231.972

2012 1 16,93 1 99,89 149,79 875.967.714.147

2013 1 20,94 1 99,86 117,32 1.138.762.192.831

3 AMFG

2011 1 12,52 1 0,06 99,52 2.260.884

2012 1 11,13 1 0,06 118,62 2.446.175

2013 1 9,56 1 0,06 163,10 2.664.609

4 IKAI

2011 1 9,22 0 0,06 1,93 211.948.596.686

2012 1 -7,92 0 0,06 -11,41 196.618.018.116

2013 1 -9,11 0 61,54 27,12 223.435.249.317

5 ALMI

2011 1 2,94 0 44,26 387,82 3.397.407.255.699

2012 1 0,74 0 44,26 -207,39 3.250.564.232.649

2013 1 0,95 0 44,26 -2732,71 3.585.062.893.356

6 ALKA

2011 1 3,86 0 44,26 280,08 845.101.843

2012 1 3,46 0 27,23 -92,86 841.644.274

2013 1 -0,13 0 27,23 160,87 1.100.127.813

7 GDST

2011 1 10,20 0 26,80 20,65 2.072.958.787.160

2012 1 4,00 0 26,80 794,61 1.277.713.202.627

(6)

70

8 INAI

2011 1 4,84 0 41,65 75,37 536.020.516.094

2012 1 3,78 0 41,19 -429,30 682.060.912.505

2013 1 0,66 0 41,19 1549,04 562.947.931.641

9 JKSW

2011 1 -0,89 0 99,09 -187,17 137.328.844.734

2012 1 -5,90 0 99,09 -4,45 85.464.945.073

2013 1 -2,20 0 47,99 -1,13 91.618.084.639

10 PICO

2011 1 2,19 0 47,91 -112,15 635.054.108.750

2012 1 1,87 0 48,44 -228,81 618.751.132.458

2013 1 2,48 0 48,44 -38,65 690.416.681.094

11 NIKL

2011 0 -2,09 1 48,44 607,43 1.381.419.432

2012 1 -5,85 0 0,08 -99,97 135.083

2013 1 0,22 0 0,08 1152,16 169.258

12 TBMS

2011 1 1,44 1 0,08 -711,51 6.216.764.395.475

2012 0 1,34 0 0,08 280,63 685.141.737

2013 1 -2,63 1 0,08 122,83 639.521.328

13 BRPT

2011 1 -1,95 1 77,73 105,55 9.742.885

2012 1 -5,82 1 55,91 -71,43 2.206.847

2013 1 -1,58 1 55,91 -260,90 2.423.514

14 BUDI

2011 1 3,09 0 55,91 112,82 2.429.924

2012 1 0,16 1 55,91 45,10 2.293.722

2013 1 1,67 1 63,06 558,47 2.346.710

15 DPNS

2011 1 -3,85 1 63,06 -212,63 107.046.436.286

2012 1 13,25 1 62,06 26,71 140.160.162.048

2013 1 26,52 1 62,06 -0,97 131.993.926.991

16 EKAD

2011 1 11,01 0 62,06 55,33 313.991.484.046

2012 1 17,97 0 96,45 58,07 356.454.127.164

2013 1 14,94 1 30,35 45,23 393.456.521.146

(7)

71

2012 1 4,22 1 73,01 -43,94 391.599.576

2013 1 10,74 0 73,01 83,88 354.426.592

18 TPIA

2011 1 0,50 1 79,56 1513,85 2.076.270

2012 1 -5,17 1 79,42 -167,39 2.119.176

2013 1 0,58 1 80,31 1394,77 2.352.571

19 UNIC

2011 1 2,09 1 80,31 673,58 422.104.662

2012 1 109,58 1 80,31 3117,52 395.078.394

2013 1 377,26 0 22,42 602,90 395.612.111

20 BRNA

2011 1 -0,06 0 22,97 105,55 9.742.885

2012 1 7,87 1 22,97 166,71 735.890.556

2013 0 1,92 1 0,07 476,54 857.913.461

21 IGAR

2011 1 15,56 1 0,07 48,51 485.935.317.590

2012 1 14,25 0 0,07 72,33 524.254.131.742

2013 1 11,13 1 0,07 90,13 611.831.561.672

22 CPIN

2011 1 45,00 1 0,07 45,55 16.881.920

2012 1 21,71 1 69,54 63,02 19.621.549

2013 1 16,08 1 50,01 81,52 23.601.719

23 FASW

2011 1 2,68 1 50,01 1444,16 2.212.540.775.093

2012 1 0,09 0 50,01 2394,09 3.861.076.478.152

2013 1 -4,38 0 50,01 -84,28 4.750.914.753.041

24 AUTO

2011 1 15,82 1 30,77 23,47 7.105.083

2012 1 12,79 1 30,77 47,34 7.739.700

2013 1 8,39 1 30,28 52,15 10.150.232

25 CNTX

2011 1 10,10 0 30,28 121,72 36.206.213

2012 1 -11,69 1 30,28 -82,62 25.460.412

2013 1 -0,37 1 47,06 -1506,40 29.485.213

26 MYRX

2011 1 11,61 1 46,54 93,19 88.497.139.223

2012 1 9,22 1 46,54 -45,14 162.006.350.823

(8)

72

27 PBRX

2011 1 4,76 0 53,51 57,39 2.129.316.229.844

2012 1 3,32 0 54,23 41,89 283.717.278

2013 1 4,49 1 54,14 209,42 317.758.157

28 ARTI

2011 1 0,81 1 54,74 94,13 298.668.325.037

2012 1 6,25 1 54,74 37,01 416.756.254.962

2013 1 4,22 0 54,74 2,02 403.200.559.583

29 ICBP

2011 1 13,46 1 10,40 105,23 17.192.728

2012 1 12,81 1 10,40 133,79 18.663.387

2013 1 10,51 1 10,40 89,19 23.101.185

30 GGRM

2011 1 12,68 1 18,40 -1,82 41.974.389

2012 1 9,80 1 18,40 97,17 45.075.122

2013 0 8,63 0 23,32 56,41 52.963.983

31 KLBF

2011 1 18,61 0 63,18 95,70 9.438.364.918.217

2012 1 12,48 1 63,18 117,13 12.260.061.188.932

2013 1 17,41 1 63,18 47,05 15.074.967.402.836

Sumber : Data diolah 2015

Keterangan :

(X1)

Komite Audit

= Variabel Komite Audit

(X2)

ROA

= Variabel Profitabilitas

(X3)

Reputasi

= Variabel Reputasi Auditor

(X4)

INST

= Variabel Struktur Kepemilikan

(X5)

Kualitas Laba

= Variabel Kualitas Laba

(Y)

Manajemen Laba

= Variabel Manajemen Laba

Komite Audit

= Ada komite audit (skor 1) dan tidak ada komite audit (skor 0)

(9)

73

Lampiran 3

Komite Audit dan Profitabilitas

No Perusahaan Tahun

X1 X2

Komite audit

Laba bersih

setelah pajak Total aktiva

Profitabilitas (ROA)

1 INTP

2011 0 3.601.516 18.151.331 19,84 2012 1 4.763.388 22.755.160 20,93 2013 1 5.012.294 26.607.241 18,84

2 ARNA

2011 1 95.949.405.045 831.507.593.676 11,54 2012 1 158.684.349.130 937.359.770.277 16,93 2013 1 237.697.913.883 1.135.244.802.060 20,94

3 AMFG

2011 1 336.995 2.690.595 12,52 2012 1 346.609 3.115.421 11,13 2013 1 338.358 3.539.393 9,56

4 IKAI

2011 1 50.623.037.636 548.789.990.320 9,22 2012 1 (40.205.688.847) 507.425.275.145 -7,92 2013 1 (43.930.636.912) 482.057.048.870 -9,11

5 ALMI

2011 1 54.783.500.573 1.862.965.962.554 2,94 2012 1 13.949.141.063 1.881.568.513.922 0,74 2013 1 26.118.732.307 2.752.078.229.707 0,95

6 ALKA

2011 1 9.969.564 258.483.778 3,86 2012 1 5.122.929 147.882.362 3,46 2013 1 (315.494) 241.912.806 -0,13

7 GDST

2011 1 99.674.949.180 977.462.676.010 10,20 2012 1 46.591.042.719 1.163.971.056.842 4,00 2013 1 91.885.687.801 1.191.496.619.152 7,71

8 INAI

2011 1 26.356.889.656 544.282.443.363 4,84 2012 1 23.155.488.541 612.224.219.835 3,78 2013 1 5.019.540.731 765.881.409.376 0,66

9 JKSW

2011 1 (2.552.823.221) 287.131.908.141 -0,89 2012 1 (16.452.350.718) 278.718.823.568 -5,90 2013 1 (7.968.797.416) 362.386.019.471 -2,20

10 PICO

2011 1 12.323.071.886 561.840.337.025 2,19 2012 1 11.137.571.657 594.616.098.268 1,87 2013 1 15.439.372.429 621.400.236.614 2,48

11 NIKL

2011 0 (19.263.242) 921.277.510 -2,09 2012 1 (6.469) 110.616 -5,85

2013 1 278 124.420 0,22

(10)

74

2012 0 2.655.123 197.513.161 1,34 2013 1 (4.445.813) 169.262.315 -2,63

13 BRPT

2011 1 (368.239) 18.843.727 -1,95 2012 1 (123.447) 2.120.461 -5,82 2013 1 (36.597) 2.321.070 -1,58

14 BUDI

2011 1 65.643 2.123.285 3,09 2012 1 3.650 2.299.672 0,16 2013 1 39.795 2.382.875 1,67

15 DPNS

2011 1 (6.641.710.478) 172.322.620.690 -3,85 2012 1 24.449.221.203 184.533.123.832 13,25 2013 1 68.001.612.724 256.372.669.050 26,52

16 EKAD

2011 1 26.148.879.995 237.592.308.314 11,01 2012 1 49.223.703.788 273.893.467.420 17,97 2013 1 51.319.954.316 343.601.504.089 14,94

17 SRSN

2011 1 23.987.816 361.182.183 6,64 2012 1 16.963.915 402.108.960 4,22 2013 1 45.171.491 420.782.548 10,74

18 TPIA

2011 1 8.007 1.604.922 0,50 2012 1 (87.213) 1.687.115 -5,17 2013 1 11.030 1.907.438 0,58

19 UNIC

2011 1 5.863.852 280.646.814 2,09 2012 1 2.090.145 1.907.438 109,58 2013 1 7.196.035 1.907.438 377,26

20 BRNA

2011 1 (368.239) 643.963.801 -0,06 2012 1 60.643.256 770.383.930 7,87 2013 0 21.632.494 1.125.132.715 1,92

21 IGAR

2011 1 55.322.166.080 355.579.996.944 15,56 2012 1 44.507.701.367 312.342.760.278 14,25 2013 1 35.030.416.158 314.746.644.499 11,13

22 CPIN

2011 1 2.362.497 5.250.245 45,00 2012 1 2.680.872 12.348.627 21,71 2013 1 2.528.690 15.722.197 16,08

23 FASW

2011 1 132.338.923.785 4.936.093.736.569 2,68 2012 1 5.292.462.870 5.578.334.207.456 0,09 2013 1 (249.057.875.558) 5.692.060.407.681 -4,38

24 AUTO

2011 1 1.101.583 6.964.227 15,82 2012 1 1.135.914 8.881.642 12,79 2013 1 1.058.015 12.617.678 8,39

(11)

75

2013 1 (113.377) 31.045.592 -0,37

26 MYRX

2011 1 101.902.736.278 877.925.293.238 11,61 2012 1 97.653.076.745 1.058.982.770.316 9,22 2013 1 (119.320.061.253) 5.335.862.891.977 -2,24

27 PBRX

2011 1 72.120.509.763 1.515.038.439.895 4,76 2012 1 6.914.340 208.301.474 3,32 2013 1 10.488.760 233.842.506 4,49

28 ARTI

2011 1 11.766.676.436 1.453.095.961.394 0,81 2012 1 88.427.405.577 1.415.764.642.407 6,25 2013 1 66.556.292.252 1.577.432.306.840 4,22

29 ICBP

2011 1 2.066.365 15.354.878 13,46 2012 1 2.282.371 17.819.884 12,81 2013 1 2.235.040 21.267.470 10,51

30 GGRM

2011 1 4.958.102 39.088.705 12,68 2012 1 4.068.711 41.509.325 9,80 2013 0 4.383.932 50.770.251 8,63

31 KLBF

2011 1 1.539.721.311.065 8.274.554.112.840 18,61 2012 1 1.175.098.847.932 9.417.957.180.958 12,48 2013 1 1.970.452.449.686 11.315.061.275.026 17,41

(12)

76

Lampiran 4

Reputasi Auditor, Struktur Kepemilikan dan Kualitas Laba

No Perusahaan Tahun

X3 X4 X5

Reputasi auditor

Saham

Institusi Net Income

Arus Kas Operasi (CFO)

Kualitas Laba

1 INTP

2011 1 95,23 3.601.516 3.883.711 107,84 2012 1 99,99 4.763.388 5.674.822 119,13 2013 1 99,99 5.012.294 5.419.268 108,12

2 ARNA

2011 0 97,46 95.949.405.045 143.852.597.439 149,93 2012 1 99,89 158.684.349.130 237.695.889.064 149,79 2013 1 99,86 237.697.913.883 278.878.036.499 117,32

3 AMFG

2011 1 0,06 336.995 335.387 99,52 2012 1 0,06 346.609 411.135 118,62 2013 1 0,06 338.358 551.871 163,10

4 IKAI

2011 0 0,06 (50.623.037.636) (978.188.939) 1,93 2012 0 0,06 (40.205.688.847) 4.586.061.337 -11,41 2013 0 61,54 (43.930.636.912) (11.911.956.774) 27,12

5 ALMI

2011 0 44,26 54.783.500.573 212.460.131.895 387,82 2012 0 44,26 13.949.141.063 (28.929.201.503) -207,39 2013 0 44,26 26.118.732.307 (713.749.446.281) -2732,71

6 ALKA

2011 0 44,26 9.969.564 27.922.477 280,08 2012 0 27,23 5.122.929 (4.757.106) -92,86 2013 0 27,23 (315.494) (507.543) 160,87

7 GDST

2011 0 26,80 99.674.949.180 20.585.967.602 20,65 2012 0 26,80 46.591.042.719 370.214.801.681 794,61 2013 0 26,80 91.885.687.801 192.924.779.196 209,96

8 INAI

2011 0 41,65 26.356.889.656 19.866.212.087 75,37 2012 0 41,19 23.155.488.541 (99.406.551.083) -429,30 2013 0 41,19 5.019.540.731 77.754.740.234 1549,04

9 JKSW

2011 0 99,09 (2.552.823.221) 4.778.242.774 -187,17 2012 0 99,09 (16.452.350.718) 732.826.434 -4,45 2013 0 47,99 (7.968.797.416) 89.950.751 -1,13

10 PICO

2011 0 47,91 12.323.071.886 (13.820.548.232) -112,15 2012 0 48,44 11.137.571.657 (25.484.273.295) -228,81 2013 0 48,44 15.439.372.429 (5.967.845.178) -38,65

11 NIKL

(13)

77

2012 0 0,08 2.655.123 7.451.180 280,63 2013 1 0,08 (4.445.813) (5.461.001) 122,83

13 BRPT

2011 1 77,73 (368.239) (388.690) 105,55 2012 1 55,91 (123.447) 88.176 -71,43 2013 1 55,91 (36.597) 95.482 -260,90

14 BUDI

2011 0 55,91 65.643 74.060 112,82 2012 1 55,91 3.650 1.646 45,10 2013 1 63,06 39.795 222.244 558,47

15 DPNS

2011 1 63,06 (6.641.710.478) 14.122.036.999 -212,63 2012 1 62,06 24.449.221.203 6.530.804.861 26,71 2013 1 62,06 68.001.612.724 (660.730.802) -0,97

16 EKAD

2011 0 62,06 26.148.879.995 14.468.283.957 55,33 2012 0 96,45 49.223.703.788 28.582.923.169 58,07 2013 1 30,35 51.319.954.316 23.212.236.950 45,23

17 SRSN

2011 1 30,35 23.987.816 29.713.806 123,87 2012 1 73,01 16.963.915 (7.454.188) -43,94 2013 0 73,01 45.171.491 37.888.934 83,88

18 TPIA

2011 1 79,56 8.007 121.214 1513,85 2012 1 79,42 (87.213) 145.982 -167,39 2013 1 80,31 11.030 153.843 1394,77

19 UNIC

2011 1 80,31 5.863.852 39.497.996 673,58 2012 1 80,31 2.090.145 65.160.623 3117,52 2013 0 22,42 7.196.035 43.385.250 602,90

20 BRNA

2011 0 22,97 (368.239) (388.690) 105,55 2012 1 22,97 60.643.256 101.095.907 166,71 2013 1 0,07 21.632.494 103.086.504 476,54

21 IGAR

2011 1 0,07 55.322.166.080 26.838.860.483 48,51 2012 0 0,07 44.507.701.367 32.191.725.185 72,33 2013 1 0,07 35.030.416.158 31.571.765.591 90,13

22 CPIN

2011 1 0,07 2.362.497 1.076.052 45,55 2012 1 69,54 2.680.872 1.689.376 63,02 2013 1 50,01 2.528.690 2.061.273 81,52

23 FASW

2011 1 50,01 132.338.923.785 1.911.187.311.872 1444,16 2012 0 50,01 5.292.462.870 126.706.458.392 2394,09 2013 0 50,01 (249.057.875.558) 209.910.765.040 -84,28

24 AUTO

2011 1 30,77 1.101.583 258.576 23,47 2012 1 30,77 1.135.914 537.785 47,34 2013 1 30,28 1.058.015 551.756 52,15

(14)

78

2013 1 47,06 (113.377) 1.707.909 -1506,40

26 MYRX

2011 1 46,54 101.902.736.278 94.965.877.230 93,19 2012 1 46,54 97.653.076.745 (44.081.867.073) -45,14 2013 1 52,52 (119.320.061.253) (23.501.532.691) 19,70

27 PBRX

2011 0 53,51 72.120.509.763 41.390.410.288 57,39 2012 0 54,23 6.914.340 2.896.645 41,89 2013 1 54,14 10.488.760 21.965.679 209,42

28 ARTI

2011 1 54,74 11.766.676.436 11.076.450.881 94,13 2012 1 54,74 88.427.405.577 32.730.138.030 37,01 2013 0 54,74 66.556.292.252 1.343.103.975 2,02

29 ICBP

2011 1 10,40 2.066.365 2.174.427 105,23 2012 1 10,40 2.282.371 3.053.526 133,79 2013 1 10,40 2.235.040 1.993.496 89,19

30 GGRM

2011 1 18,40 4.958.102 (90.037) -1,82 2012 1 18,40 4.068.711 3.953.574 97,17 2013 0 23,32 4.383.932 2.472.971 56,41

31 KLBF

(15)

79

Lampiran 5

Manajemen Laba

No Perusahaan Tahun

Y

Pendapatan (Earnings)

Arus Kas Operasi

(CFO) Manajemen Laba

1 INTP

2011 13.887.892 3.883.711 10.004.181 2012 17.290.337 5.674.822 11.615.515 2013 18.691.286 5.419.268 13.272.018

2 ARNA

2011 922.684.829.411 143.852.597.439 778.832.231.972 2012 1.113.663.603.211 237.695.889.064 875.967.714.147 2013 1.417.640.229.330 278.878.036.499 1.138.762.192.831

3 AMFG

2011 2.596.271 335.387 2.260.884 2012 2.857.310 411.135 2.446.175 2013 3.216.480 551.871 2.664.609

4 IKAI

2011 210.970.407.747 (978.188.939) 211.948.596.686 2012 201.204.079.453 4.586.061.337 196.618.018.116 2013 211.523.292.543 (11.911.956.774) 223.435.249.317

5 ALMI

2011 3.609.867.387.594 212.460.131.895 3.397.407.255.699 2012 3.221.635.031.146 (28.929.201.503) 3.250.564.232.649 2013 2.871.313.447.075 (713.749.446.281) 3.585.062.893.356

6 ALKA

2011 873.024.320 27.922.477 845.101.843 2012 836.887.168 (4.757.106) 841.644.274 2013 1.099.620.270 (507.543) 1.100.127.813

7 GDST

2011 2.093.544.754.762 20.585.967.602 2.072.958.787.160 2012 1.647.928.004.308 370.214.801.681 1.277.713.202.627 2013 1.410.117.393.010 192.924.779.196 1.217.192.613.814

8 INAI

2011 555.886.728.181 19.866.212.087 536.020.516.094 2012 582.654.361.422 (99.406.551.083) 682.060.912.505 2013 640.702.671.875 77.754.740.234 562.947.931.641

9 JKSW

2011 142.107.087.508 4.778.242.774 137.328.844.734 2012 86.197.771.507 732.826.434 85.464.945.073 2013 91.708.035.390 89.950.751 91.618.084.639

10 PICO

2011 621.233.560.518 (13.820.548.232) 635.054.108.750 2012 593.266.859.163 (25.484.273.295) 618.751.132.458 2013 684.448.835.916 (5.967.845.178) 690.416.681.094

11 NIKL

2011 1.264.409.623 (117.009.809) 1.381.419.432

2012 141.550 6.467 135.083

(16)

80

12 TBMS

2011 6.067.106.666.012 (149.657.729.463) 6.216.764.395.475 2012 692.592.917 7.451.180 685.141.737 2013 634.060.327 (5.461.001) 639.521.328

13 BRPT

2011 9.354.195 (388.690) 9.742.885 2012 2.295.023 88.176 2.206.847 2013 2.518.996 95.482 2.423.514

14 BUDI

2011 2.503.984 74.060 2.429.924 2012 2.295.368 1.646 2.293.722 2013 2.568.954 222.244 2.346.710

15 DPNS

2011 121.168.473.285 14.122.036.999 107.046.436.286 2012 146.690.966.909 6.530.804.861 140.160.162.048 2013 131.333.196.189 (660.730.802) 131.993.926.991

16 EKAD

2011 328.459.768.003 14.468.283.957 313.991.484.046 2012 385.037.050.333 28.582.923.169 356.454.127.164 2013 416.668.758.096 23.212.236.950 393.456.521.146

17 SRSN

2011 387.354.222 29.713.806 357.640.416 2012 384.145.388 (7.454.188) 391.599.576 2013 392.315.526 37.888.934 354.426.592

18 TPIA

2011 2.197.484 121.214 2.076.270 2012 2.265.158 145.982 2.119.176 2013 2.506.414 153.843 2.352.571

19 UNIC

2011 461.602.658 39.497.996 422.104.662 2012 460.239.017 65.160.623 395.078.394 2013 438.997.361 43.385.250 395.612.111

20 BRNA

2011 9.354.195 (388.690) 9.742.885 2012 836.986.463 101.095.907 735.890.556 2013 960.999.965 103.086.504 857.913.461

21 IGAR

2011 512.774.178.073 26.838.860.483 485.935.317.590 2012 556.445.856.927 32.191.725.185 524.254.131.742 2013 643.403.327.263 31.571.765.591 611.831.561.672

22 CPIN

2011 17.957.972 1.076.052 16.881.920 2012 21.310.925 1.689.376 19.621.549 2013 25.662.992 2.061.273 23.601.719

23 FASW

2011 4.123.728.086.965 1.911.187.311.872 2.212.540.775.093 2012 3.987.782.936.544 126.706.458.392 3.861.076.478.152 2013 4.960.825.518.081 209.910.765.040 4.750.914.753.041

24 AUTO

2011 7.363.659 258.576 7.105.083 2012 8.277.485 537.785 7.739.700 2013 10.701.988 551.756 10.150.232

(17)

81

2013 31.193.122 1.707.909 29.485.213

26 MYRX

2011 183.463.016.453 94.965.877.230 88.497.139.223 2012 117.924.483.750 (44.081.867.073) 162.006.350.823 2013 170.001.502.745 (23.501.532.691) 193.503.035.436

27 PBRX

2011 2.170.706.640.132 41.390.410.288 2.129.316.229.844 2012 286.613.923 2.896.645 283.717.278 2013 339.723.836 21.965.679 317.758.157

28 ARTI

2011 309.744.775.918 11.076.450.881 298.668.325.037 2012 449.486.392.992 32.730.138.030 416.756.254.962 2013 404.543.663.558 1.343.103.975 403.200.559.583

29 ICBP

2011 19.367.155 2.174.427 17.192.728 2012 21.716.913 3.053.526 18.663.387 2013 25.094.681 1.993.496 23.101.185

30 GGRM

2011 41.884.352 (90.037) 41.974.389 2012 49.028.696 3.953.574 45.075.122 2013 55.436.954 2.472.971 52.963.983

31 KLBF

(18)

82

Lampiran 6

Output SPSS

Descriptives

Descriptive Statistics

N

Minimum

Maximum

Mean

Std. Deviation

Komite Audit

93

.00

1.00

0.95

0.23

Profitabilitas

93

-11.69

377.26

11.56

40.75

Reputasi Auditor

93

.00

1.00

0.57

0.50

Kepemilikan Saham

93

.06

99.99

44.48

29.41

Kualitas Laba

93

-2732.71

3117.52

156.08

635.72

Manajemen Laba

93 135083.00 15074967402836.00 890842449928.96 2395087831523.72

Valid N (listwise)

93

NPar Tests

One-Sample Kolmogorov-Smirnov Test

Unstandardize

d Residual

N

93

Normal Parameters

a

Mean

-.0001470

Std. Deviation

2.36923573E1

2

Most Extreme

Differences

Absolute

.324

Positive

.324

Negative

-.273

Kolmogorov-Smirnov Z

3.128

(19)

(20)

84

NPar Tests

One-Sample Kolmogorov-Smirnov Test

Unstandardize

d Residual

N

62

Normal Parameters

a

Mean

.0000000

Std. Deviation

4.99443440

Most Extreme

Differences

Absolute

.132

Positive

.132

Negative

-.111

Kolmogorov-Smirnov Z

1.038

(21)

85

Regression

Model Summaryb

Model R R Square

Adjusted R Square

Std. Error of the

Estimate Durbin-Watson

1 .431a .186 .114 5.21263 1.289

a. Predictors: (Constant), KualitasLaba.LN, Reputasi Auditor, Komite Audit, Kepemilikan Saham, Profitabilitas.LN

b. Dependent Variable: ManajemenLaba.LN

ANOVAb

Model Sum of Squares df Mean Square F Sig.

1 Regression 348.081 5 69.616 2.562 .037a

Residual 1521.607 56 27.172

Total _1869.688 ₆₁

a. Predictors: (Constant), KualitasLaba.LN, Reputasi Auditor, Komite Audit, Kepemilikan Saham, Profitabilitas.LN

b. Dependent Variable: ManajemenLaba.LN

Coefficientsa

Model

Unstandardized Coefficients

Standardiz ed Coefficient

s

t Sig.

Collinearity Statistics

B

Std.

Error Beta

Toleran

ce VIF

1 (Constant) 21.847 3.934 5.553 .000

Komite Audit 2.960 2.728 .132 1.085 .283 .976 1.025

Profitabilitas.LN .235 .505 .061 .465 .643 .856 1.168

Reputasi Auditor -4.109 1.384 -.364 -2.968 .004 .964 1.038

Kepemilikan Saham .030 .022 .167 1.361 .179 .962 1.040

KualitasLaba.LN -.454 .511 -.116 -.888 .378 .859 1.165

(22)

(23)