Pengaruh profitabilitas, size dan dividend payout ratio terhadap praktik perataan laba (studi kasus pada perusahaan manufaktur yang terdaftar di bursa efek indonesia periode 2010-2012)

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(1)Hak cipta dan penggunaan kembali: Lisensi ini mengizinkan setiap orang untuk menggubah, memperbaiki, dan membuat ciptaan turunan bukan untuk kepentingan komersial, selama anda mencantumkan nama penulis dan melisensikan ciptaan turunan dengan syarat yang serupa dengan ciptaan asli. Copyright and reuse: This license lets you remix, tweak, and build upon work non-commercially, as long as you credit the origin creator and license it on your new creations under the identical terms.. Team project ©2017 Dony Pratidana S. Hum | Bima Agus Setyawan S. IIP.

(2) DAFTAR LAMPIRAN. Lampiran 1: Sampel Perusahaan Lampiran 2: Perhitungan Rumus Variabel Dependen Lampiran 3: Perhitungan Rumus Variabel Independen Lampiran 4: Hasil Output SPSS Lampiran 5: Formulir Konsultasi Skripsi Lampiran 6: Biometrika Tables. 67 Pengaruh Profitabilitas..., Mellisa Afriliana, FB UMN, 2015.

(3) Your trial period for SPSS for Windows will expire in 14 days. GET FILE='F:\SKRIPSI PRA SIDANG\Percobaan SENIN SORE.sav'. DATASET NAME DataSet1 WINDOW=FRONT. DESCRIPTIVES VARIABLES=ROA NPM SIZE DPR /STATISTICS=MEAN SUM STDDEV RANGE MIN MAX.. Descriptives [DataSet1] F:\SKRIPSI PRA SIDANG\Percobaan SENIN SORE.sav. Descriptive Statistics N. Range. Minimum. Maximum. Sum. Mean. Std. Deviation. ROA. 54. .4098. .0074. .4172. 8.4335. .156175. .1044812. NPM. 54. .2513. .0043. .2557. 5.8911. .109095. .0563566. SIZE. 54. 6.2744. 25.0825. 31.3569. 1518.0753. 28.112506. 1.4771507. DPR. 54. 1.1190. .0005. 1.1195. 22.4569. .415869. .3101770. Valid N (listwise). 54. LOGISTIC REGRESSION VARIABLES PERATAANLABA /METHOD=ENTER ROA NPM SIZE DPR /CLASSPLOT /PRINT=GOODFIT CORR ITER(1) /CRITERIA=PIN(0.05) POUT(0.10) ITERATE(20) CUT(0.5).. Logistic Regression [DataSet1] F:\SKRIPSI PRA SIDANG\Percobaan SENIN SORE.sav. Case Processing Summary Unweighted Cases Selected Cases. a. N. Percent. Included in Analysis. 54. 81.8. Missing Cases. 12. 18.2. Total. 66. 100.0. 0. .0. 66. 100.0. Unselected Cases Total. a. If weight is in effect, see classification table for the total number of cases.. Dependent Variable Encoding Original Value. Internal Value. 0. 0. 1. 1 Pengaruh Profitabilitas..., Mellisa Afriliana, FB UMN, 2015.

(4) Block 0: Beginning Block Iteration History. a,b,c. Coefficients Iteration Step 0. -2 Log likelihood. Constant. 1. 74.563. -.148. 2. 74.563. -.148. a. Constant is included in the model. b. Initial -2 Log Likelihood: 74.563 c. Estimation terminated at iteration number 2 because parameter estimates changed by less than .001.. Classification Table. a,b. Predicted PERATAANLABA Observed Step 0. 0. PERATAANLABA. Percentage. 1. Correct. 0. 29. 0. 100.0. 1. 25. 0. .0. Overall Percentage. 53.7. a. Constant is included in the model. b. The cut value is .500. Variables in the Equation B Step 0. Constant. -.148. S.E.. Wald. .273. df. .296. Sig. 1. Exp(B). .587. Variables not in the Equation Score Step 0. Variables. df. Sig.. ROA. 1.947. 1. .163. NPM. 5.850. 1. .016. SIZE. .439. 1. .508. DPR. .075. 1. .784. 6.656. 4. .155. Overall Statistics. Pengaruh Profitabilitas..., Mellisa Afriliana, FB UMN, 2015. .862.

(5) Block 1: Method = Enter. Iteration History. a,b,c,d. Coefficients Iteration Step 1. -2 Log likelihood. Constant. ROA. NPM. SIZE. DPR. 1. 67.448. -1.051. .108. -12.620. .072. .571. 2. 67.252. -1.373. .399. -15.405. .090. .673. 3. 67.251. -1.400. .432. -15.632. .091. .679. 4. 67.251. -1.400. .432. -15.633. .091. .680. 5. 67.251. -1.400. .432. -15.633. .091. .680. a. Method: Enter b. Constant is included in the model. c. Initial -2 Log Likelihood: 74.563 d. Estimation terminated at iteration number 5 because parameter estimates changed by less than .001.. Omnibus Tests of Model Coefficients Chi-square Step 1. df. Sig.. Step. 7.312. 4. .120. Block. 7.312. 4. .120. Model. 7.312. 4. .120. Model Summary. Step 1. Cox & Snell R. Nagelkerke R. Square. Square. -2 Log likelihood a. 67.251. .127. .169. a. Estimation terminated at iteration number 5 because parameter estimates changed by less than .001.. Hosmer and Lemeshow Test Step 1. Chi-square 4.874. df. Sig. 8. .771 Pengaruh Profitabilitas..., Mellisa Afriliana, FB UMN, 2015.

(6) Contingency Table for Hosmer and Lemeshow Test. Step 1. PERATAANLABA = 0. PERATAANLABA = 1. Observed. Observed. Expected. Expected. Total. 1. 4. 4.382. 1. .618. 5. 2. 4. 3.599. 1. 1.401. 5. 3. 3. 3.317. 2. 1.683. 5. 4. 3. 3.139. 2. 1.861. 5. 5. 1. 2.784. 4. 2.216. 5. 6. 3. 2.597. 2. 2.403. 5. 7. 3. 2.453. 2. 2.547. 5. 8. 3. 2.228. 2. 2.772. 5. 9. 3. 2.029. 2. 2.971. 5. 10. 2. 2.472. 7. 6.528. 9. Classification Table. a. Predicted PERATAANLABA Observed Step 1. 0. PERATAANLABA. Percentage. 1. Correct. 0. 20. 9. 69.0. 1. 12. 13. 52.0. Overall Percentage. 61.1. a. The cut value is .500. Variables in the Equation B Step 1. a. S.E.. Wald. df. Sig.. Exp(B). ROA. .432. 5.286. .007. 1. .935. 1.540. NPM. -15.633. 9.233. 2.867. 1. .090. .000. SIZE. .091. .223. .168. 1. .682. 1.096. DPR. .680. 1.318. .266. 1. .606. 1.973. -1.400. 6.146. .052. 1. .820. .247. Constant. a. Variable(s) entered on step 1: ROA, NPM, SIZE, DPR.. Pengaruh Profitabilitas..., Mellisa Afriliana, FB UMN, 2015.

(7) Correlation Matrix Constant Step 1. Constant. ROA. NPM. SIZE. DPR. 1.000. .132. -.158. -.993. .294. ROA. .132. 1.000. -.715. -.105. -.508. NPM. -.158. -.715. 1.000. .079. .176. SIZE. -.993. -.105. .079. 1.000. -.334. DPR. .294. -.508. .176. -.334. 1.000. Step number: 1 Observed Groups and Predicted Probabilities 4 ┼ ┼ │ │ │ │ F. │. R. 3 ┼. │ 0. 10. 1. 0. 10. 1. 0. 10. 1. 0. 10. 1. ┼ E. │ │. Q. │ │. U. │ │. E. 2 ┼. 1. 1. 0 1. 1. 1 10. 1. 0. 1. 1. 1. 1. 0 1. 1. 1 10. 1. 0. 1. 1. 1. 1. 0 1. 1. 1 10. 1. 0. 1. 1. 1. 1. 0 1. 1. 1 10. 1. 0. 1. 1. ┼ N. │ │. C. │ │. Y. │ │ 1 ┼. 1 │ 1. 0. 0 0. 0. 0. 00110 0001. 01 10 0001 0010 0101 0. 0. 1 1 1. 1. 0. 0. 0 0. 0. 0. 00110 0001. 01 10 0001 0010 0101 0. 0. 1 1 1. 1. 0. 0. 0 0. 0. 0. 00110 0001. 01 10 0001 0010 0101 0. 0. 1 1 1. 1. │ │. 1. 0 ┼. │. │ 0 0 0 0 0 0 00110 0001 01 10 0001 0010 0101 0 0 1 1 1 1 1 │ Predicted ─────────┼─────────┼─────────┼─────────┼─────────┼─────────┼─────────┼─────────┼────── ───┼────────── Prob: 0 .1 .2 .3 .4 .5 .6 .7 .8 .9 1 Group: 00000000000000000000000000000000000000000000000000111111111111111111111111111111111111 11111111111111 Predicted Probability is of Membership for 1 The Cut Value is .50 Symbols: 0 - 0 1 - 1 Each Symbol Represents .25 Cases.. Pengaruh Profitabilitas..., Mellisa Afriliana, FB UMN, 2015.

(8) LAMPIRAN 1 SAMPEL PERUSAHAAN. Pengaruh Profitabilitas..., Mellisa Afriliana, FB UMN, 2015.

(9) No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18. Kode ALMI AMFG ARNA DVLA EKAD GGRM HMSP INDS LION LMSH MAIN MERK MYOR SCCO TCID TOTO TRST UNVR. Perusahaan PT Alumindo Light Metal Industry Tbk PT Asahimas Flat Glas Tbk PT Arwana Citramulia Tbk PT Darya-Varia Laboratoria Tbk PT Ekadharma International Tbk PT Gudang Garam Tbk PT Hanjaya Mandala Sampoerna Tbk PT Indospring Tbk PT Lion Metal Works Tbk PT Lionmesh Prima Tbk PT Malindo Feedmill Tbk PT Merck Tbk PT Mayora Indah Tbk PT Supreme Cable Manufacturing & Commerce Tbk PT Mandom Indonesia Tbk PT Surya Toto Indonesia Tbk PT Trias Sentosa Tbk PT Unilever Indonesia Tbk. Pengaruh Profitabilitas..., Mellisa Afriliana, FB UMN, 2015.

(10) LAMPIRAN 2 PERHITUNGAN RUMUS VARIABEL DEPENDEN. Pengaruh Profitabilitas..., Mellisa Afriliana, FB UMN, 2015.

(11) LAMPIRAN 3 PERHITUNGAN RUMUS VARIABEL INDEPENDEN. Pengaruh Profitabilitas..., Mellisa Afriliana, FB UMN, 2015.

(12) LAMPIRAN 4 HASIL OUTPUT SPSS. Pengaruh Profitabilitas..., Mellisa Afriliana, FB UMN, 2015.

(13) LAMPIRAN 5 FORMULIR KONSULTASI SKRIPSI. Pengaruh Profitabilitas..., Mellisa Afriliana, FB UMN, 2015.

(14) LAMPIRAN 6 BIOMETRIKA TABLES. Pengaruh Profitabilitas..., Mellisa Afriliana, FB UMN, 2015.

(15) DAFTAR RIWAYAT HIDUP. Nama Lengkap. : Mellisa Afriliana. Jenis Kelamin. : Perempuan. Tempat, Tanggal Lahir. : Jakarta, 09 April 1992. Agama. : Katolik. Alamat. : Palmerah Utara III No.96 A, Jakarta-Barat, 11480. Telepon. : 08979500087/089629588072. Email. : [email protected]. Pendidikan Formal 1998 – 2004. : SDN 07 Palmerah. 2004 – 2007. : SMP Tarakanita 3 Jakarta. 2007 – 2010. : SMA Tarakanita Gading Serpong. 2010 – sekarang. : Universitas Multimedia Nusantara (UMN), Fakultas Ekonomi, Jurusan Akuntansi. Pengalaman (Tidak ada) Kemampuan Memiliki kemampuan untuk mengoperasikan Microsoft Word, Microsoft Excel, dan Microsoft Power Point, serta mampu berbahasa inggris.. Pengaruh Profitabilitas..., Mellisa Afriliana, FB UMN, 2015.

(16) PERHITUNGAN INCOME. 2009. ALMI. 26,220,835,520. 4,566,862,211. 21,653,973,309. AMFG. 67,293,000,000. 227,294,000,000. (160,001,000,000). ARNA. 63,888,414,158. 54,290,317,115. 9,598,097,043. ALMI. 43,722,582,261. 26,220,835,520. 17,501,746,741. 19,577,860,025. 1,468,033,782. 0.074984384. AMFG. 330,973,000,000. 67,293,000,000. 263,680,000,000. 51,839,500,000. 149,793,854,080. 2.889569808. ARNA. 80,114,048,978. 63,888,414,158. 16,225,634,820. 12,911,865,932. 2,343,188,452. 0.181475587. ALMI. 54,783,500,573. 43,722,582,261. 11,060,918,312. 14,281,332,527. 2,277,176,729. 0.159451278. AMFG. 336,995,000,000. 330,973,000,000. 6,022,000,000. 134,851,000,000. 91,095,859,513. 0.675529729. ARNA. 95,949,405,045. 80,114,048,978. 15,835,356,067. 16,030,495,444. 137,984,376. 0.008607618. ALMI. 13,949,141,063. 54,783,500,573. (40,834,359,510). (14,886,720,599). 18,347,751,430. (1.232491153). AMFG. 346,609,000,000. 336,995,000,000. 9,614,000,000. 7,818,000,000. 1,269,963,779. 0.162441005. ARNA. 158,684,349,130. 95,949,405,045. 62,734,944,085. 39,285,150,076. 16,581,508,361. 0.422080820. 2011. 2012. i-1. CV ΔI. Kode. 2010. i. Standar Deviasi Income. Tahun. Pengaruh Profitabilitas..., Mellisa Afriliana, FB UMN, 2015.

(17) PERHITUNGAN SALES Kode. 2009. ALMI. 1,754,202,216,771 2,376,798,079,053. (622,595,862,282). AMFG. 1,912,966,000,000 2,235,021,000,000. (322,055,000,000). ARNA 2010. 647,125,621,201. CV ΔS. 66,936,777,344. 3,019,070,482,536 1,754,202,216,771 1,264,868,265,765. 321,136,201,742. 667,319,342,094. 2.077994753. AMFG. 2,426,138,000,000 1,912,966,000,000. 513,172,000,000. 95,558,500,000. 295,297,337,765. 3.090225755. 714,062,398,545. 116,121,505,536. 91,529,141,440. 17,389,427,418. 0.189987879. ALMI. 3,605,496,083,362 3,019,070,482,536. 586,425,600,826. 925,646,933,296. 239,865,704,512. 0.259133041. AMFG. 2,596,271,000,000 2,426,138,000,000. 170,133,000,000. 341,652,500,000. 121,282,601,556. 0.354988187. 830,183,904,081. 92,500,925,330. 104,311,215,433. 8,351,136,220. 0.080059811. ALMI. 3,221,635,031,146 3,605,496,083,362. (383,861,052,216). 101,282,274,305. 343,048,136,030. 3.387050087. AMFG. 2,857,310,000,000 2,596,271,000,000. 261,039,000,000. 215,586,000,000. 32,140,124,525. 0.149082614. ARNA. 1,113,663,603,211. 190,978,773,800. 141,739,849,565. 34,817,177,225. 0.245641415. ARNA 2012. 714,062,398,545. s-1. ALMI. ARNA 2011. s. Standar Deviasi Income. Tahun. 830,183,904,081. 922,684,829,411. 922,684,829,411. Pengaruh Profitabilitas..., Mellisa Afriliana, FB UMN, 2015.

(18) PERHITUNGAN PERATAAN LABA Tahun. Kode. CV ΔI. CV ΔS. 2010. ALMI AMFG ARNA ALMI AMFG ARNA ALMI AMFG ARNA. 0.074984384 2.889569808 0.181475587 0.159451278 0.675529729 0.008607618 -1.232491153 0.162441005 0.422080820. 2.077994753 3.090225755 0.189987879 0.259133041 0.354988187 0.080059811 3.387050087 0.149082614 0.245641415. 2011. 2012. PERATAAN LABA 1 1 1 1 0 1 1 0 0. Pengaruh Profitabilitas..., Mellisa Afriliana, FB UMN, 2015.

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