ANALISIS PENGARUH STRUKTUR KEPEMILIKAN, UKURAN PERUSAHAAN DAN PRAKTEK CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA PERUSAHAAN - Unika Repository

DATA SAMPLES PERUSAHAAN

No

Kode Perusahaan

Nama Perusahaan

1

ADES

Ades Waters Indonesia Tbk

2

AKRA

AKR Corporation Tbk

3

ALMI

Alumindo Light Metal Industry Tbk

4

ACAP

Andhi Chandra Automotive Products Tbk

5

AKKU

Aneka Kemasindo Utama Tbk.

6

MYTX

APAC Citra Centertex Tbk

7

AQUA

Aqua Golden Mississippi Tbk

8

AKPI

Argha Karya Prima Industry Tbk

9

ARNA

Arwana Citramulia Tbk

10 AMFG

Asahimas Flat Glass Tbk

11 APLI

Asiaplast Industries Tbk

12 ASGR

Astra Graphia Tbk

13 ASII

Astra International Tbk

14 AUTO

Astra Otoparts Tbk

15 BRPT

Barito Pacific Timber Tbk

16 BATI

BAT Indonesia Tbk

17 RMBA

Bentoel International Investama Tbk

18 BRNA

Berlina Tbk

19 BTON

Betonjaya Manunggal Tbk

20 BRAM

Branta Mulia Tbk

21 SQBI

Bristol-Myers Squibb Indonesia Tbk

22 BUDI

Budi Acid Jaya Tbk

y

23 CEKA

Cahaya Kalbar Tbk

24 CNTX

Century Textile Industry (Centex) Tbk

25 CTBN

Citra Tubindo Tbk

26 CLPI

Colorpak Indonesia Tbk

27 DVLA

Darya-Varia Laboratoria Tbk

28 DAVO

Davomas Abadi Tbk

29 DSUC

Daya Sakti Unggul Corporation Tbk

30 DLTA

Delta Djakarta Tbk

31 DOID

Delta Dunia Petroindo Tbk

32 DYNA

Dynaplast Tbk

33 EKAD

Ekadharma International Tbk

34 ERTX

Eratex Djaja Limited Tbk

35 ETWA

Eterindo Wahanatama Tbk

36 ESTI

Ever Shine Textile Industry Tbk

37 FASW

Fajar Surya Wisesa Tbk

38 FAST

Fast Food Indonesia Tbk

39 FMII

Fortune Mate Indonesia Tbk

40 GDYR

Goodyear Indonesia Tbk

41 GRIV

Great River International Tbk

42 GGRM

Gudang Garam Tbk

43 MYRX

Hanson International Tbk

44 HEXA

Hexindo Adiperkasa Tbk

45 HMSP

HM Sampoerna Tbk

DATA SAMPLES PERUSAHAAN

No

Kode Perusahaan

Nama Perusahaan

46 SMCB

Holcim Indonesia Tbk

47 INKP

Indah Kiat Pulp & Paper Tbk

48 INAI

Indal Aluminium Industry Tbk

49 SRSN

Indo Acidatama Tbk

50 INTP

Indocement Tunggal Prakasa Tbk

51 INAF

Indofarma Tbk

52 INDF

Indofood Sukses Makmur Tbk

53 IMAS

Indomobil Sukses Internasional Tbk

54 INDR

Indorama Syntetics Tbk

55 INDS

Indospring Tbk

56 INCI

Intanwijaya Internasional Tbk

57 INTD

Inter Delta Tbk

58 IKAI

Intikeramik Alamasri Industri Tbk

59 INTA

Intraco Penta Tbk

60 JKSW

Jakarta Kyoei Steel Works Tbk

61 JPRS

Jaya Pari Steel Tbk

62 JECC

Jembo Cable Company Tbk

63 KBLM

Kabelindo Murni Tbk

64 IGAR

Kageo Igar Jaya Tbk

65 KLBF

Kalbe Farma Tbk

66 KARW

Karwell Indonesia Tbk

67 KICI

Kedaung Indah Canindo Tbk

68 KDSI

Kedawung Setia Industrial Tbk

g

69 KAEF

Kimia Farma Tbk

70 LMPI

Langgeng Makmur Industry Tbk

71 LAPD

Lapindo International Tbk

72 LTLS

Lautan Luas Tbk

73 LMSH

Lion Mesh Prima Tbk

74 LION

Lion Metal Works Tbk

75 TCID

Mandom Indonesia Tbk

76 MYOR

Mayora Indah Tbk

77 MERK

Merck Tbk

78 MTDL

Metrodata Electronics Tbk

79 MDRN

Modern Photo Film Company Tbk

80 MLIA

Mulia Industrindo Tbk

81 MLBI

Multi Bintang Indonesia Tbk

82 LPIN

Multi Prima Sejahtera Tbk

83 MLPL

Multipolar Corporation Tbk

84 MASA

Multistrada Arah Sarana Tbk

85 MRAT

Mustika Ratu Tbk

86 NIPS

Nipress Tbk

87 TKIM

Pabrik Kertas Tjiwi Kimia Tbk

88 PBRX

Pan Brothers Tex Tbk

89 PAFI

Panasia Filament Inti Tbk

90 HDTX

Panasia Indosyntec Tbk

DATA SAMPLES PERUSAHAAN

No

Kode Perusahaan

Nama Perusahaan

91 PICO

Pelangi Indah Canindo Tbk

92 KONI

Perdana Bangun Pusaka Tbk

93 PTSP

Pioneerindo Gourmet International Tbk

94 POLY

Polysindo Eka Perkasa Tbk

95 PSDN

Prasidha Aneka Niaga Tbk

96 PRAS

Prima Alloy Steel Tbk

97 BIMA

Primarindo Asia Infrastructure Tbk

98 PYFA

Pyridam Farma Tbk

99 KKGI

Resource Alam Indonesia Tbk

100 RICY

Ricky Putra Globalindo Tbk

101 RDTX

Roda Vivatex Tbk

102 SQMI

Sanex Qianjiang Motor International Tbk

103 SHDA

Sari Husada Tbk

104 SCPI

Schering Plough Indonesia Tbk

105 SKLT

Sekar Laut Tbk

106 SMSM

Selamat Sempurna Tbk

107 SMGR

Semen Gresik (Persero) Tbk

108 BATA

Sepatu Bata Tbk

109 STTP

Siantar TOP Tbk

110 SIPD

Sierad Produce Tbk

111 SIMA

Siwani Makmur Tbk

112 SMAR

SMART Tbk

113 SOBI

Sorini Corporation Tbk

p

114 SUBA

Suba Indah Tbk

115 SCCO

Sucaco Tbk

116 SULI

Sumalindo Lestari Jaya Tbk

117 IKBI

Sumi Indo Kabel Tbk

118 SSTM

Sunson Textile Manufacture Tbk

119 SPMA

Suparma Tbk

120 SUDI

Surya Dumai Industri Tbk

121 SIMM

Surya Intrindo Makmur Tbk

122 TBMS

Tembaga Mulia Semanan Tbk

123 TSPC

Tempo Scan Pacific Tbk

124 TEJA

Textile Manufacturing Company Jaya Tbk

125 TFCO

TIFICO Tbk

126 AISA

Tiga Pilar Sejahtera Food Tbk

127 TIRA

Tira Austenite Tbk

128 TIRT

Tirta Mahakam Resources Tbk

129 TRST

Trias Sentosa Tbk

130 TBLA

Tunas Baru Lampung Tbk

131 TURI

Tunas Ridean Tbk

132 ULTJ

Ultra Jaya Milk Tbk

133 UNIC

Unggul Indah Cahaya Tbk

134 UNVR

Unilever Indonesia Tbk

135 UNTR

United Tractors Tbk

136 VOKS

Voksel Electric Tbk

DATA MANAJEMEN LABA TAHUN 2002 (dalam Jt-an Rp) Kode

Perusahaan Nama Perusahaan

No. REV (t-1) REV (t) REC (t-1) REC (t) PPE ACCR (ML) Abs.ML

49 SRSN Indo Acidatama Tbk 78.112 2.737 4.833 512.692 176 (583.058) 583.058 50 INTP Indocement Tunggal Prakasa Tbk 614.435 26.968 164.140 940.868 3.058 (1.361.137) 1.361.137 51 INAF Indofarma Tbk 4.887 25.350 77.252 31.093 90.623 157.244 157.244 52 INDF Indofood Sukses Makmur Tbk 90.608 48.859 73.202 489.392 257.145 (200.794) 200.794 53 IMAS Indomobil Sukses Internasional Tbk 387.208 13.213 105.283 533.484 481.576 (320.620) 320.620 54 INDR Indorama Syntetics Tbk 15.221 36.321 16.699 2.724.333 318.761 (2.367.773) 2.367.773 55 INDS Indospring Tbk 7.675 48.659 38.375 150.358 419.808 348.808 348.808 56 INCI Intanwijaya Internasional Tbk 206.992 338.669 34.169 63.086 799.268 902.028 902.028 57 INTD Inter Delta Tbk 1.152.100 752.314 3.591.647 179.910 4.005.138 7.017.089 7.017.089 58 IKAI Intikeramik Alamasri Industri Tbk 18.899 31.332 133.946 224.727 933.977 855.629 855.629 59 INTA Intraco Penta Tbk 177.813 42.975 71.189 1.564.031 150.486 (1.477.194) 1.477.194 60 JKSW Jakarta Kyoei Steel Works Tbk 30.476 189.412 130.355 225.018 222.309 286.582 286.582 61 JPRS Jaya Pari Steel Tbk 9.338 464.637 12.992 266.530 7.001 208.762 208.762 62 JECC Jembo Cable Company Tbk 69.607 20.802 27.839 406.984 58.966 (368.984) 368.984 63 KBLM Kabelindo Murni Tbk 1.374 6.497 1.037 998.118 12.269 (979.689) 979.689 64 IGAR Kageo Igar Jaya Tbk 629.409 173.105 303.539 1.782.140 265.805 (1.669.100) 1.669.100 65 KLBF Kalbe Farma Tbk 675.405 140.737 2.584 283.462 105.205 (710.342) 710.342 66 KARW Karwell Indonesia Tbk 327.269 116.116 124.344 204.612 91.159 (200.262) 200.262 67 KICI Kedaung Indah Canindo Tbk 379.521 47.121 53.351 56.765 41.728 (294.086) 294.086 68 KDSI Kedawung Setia Industrial Tbk 865.239 183.176 193.729 113.499 121.511 (480.322) 480.322 69 KAEF Kimia Farma Tbk 15.872.056 9.117.134 865.104 1.911.757 185.246 (7.616.329) 7.616.329 70 LMPI Langgeng Makmur Industry Tbk 355.120 62.493 12.687 509.105 46.664 (742.381) 742.381 71 LAPD Lapindo International Tbk 341.592 167.730 35.242 9.771.012 107.028 (9.802.604) 9.802.604 72 LTLS Lautan Luas Tbk 57.531 5.653 24.294 7.520.403 28.089 (7.519.897) 7.519.897 73 LMSH Lion Mesh Prima Tbk 62.026 16.428 21.982 6.640.561 58.199 (6.605.978) 6.605.978 74 LION Lion Metal Works Tbk 114.645 43.111 6.737 931.927 26.120 (970.604) 970.604 75 TCID Mandom Indonesia Tbk 157.149 40.772 4.271 652.986 37.175 (727.917) 727.917 76 MYOR Mayora Indah Tbk 197.534 48.715 71.837 650.562 38.576 (688.968) 688.968 77 MERK Merck Tbk 379.957 48.190 109.259 406.708 200.903 (428.313) 428.313 78 MTDL Metrodata Electronics Tbk 82.182 37.071 37.778 166.941 84.419 (89.854) 89.854 79 MDRN Modern Photo Film Company Tbk 46.158 45.655 15.513 1.387.855 47.724 (1.325.121) 1.325.121 80 MLIA Mulia Industrindo Tbk 124.878 27.494 25.785 60.038 19.847 (111.790) 111.790 81 MLBI Multi Bintang Indonesia Tbk 40.755 8.112 11.419 42.748 21.294 (42.678) 42.678 82 LPIN Multi Prima Sejahtera Tbk 667.890 130.027 24.583 557.342 6.774 (1.063.848) 1.063.848 83 MLPL Multipolar Corporation Tbk 196.229 31.374 1.036 9.955 82.694 (91.081) 91.081 84 MASA Multistrada Arah Sarana Tbk 283.055 49.838 49.741 177.739 14.781 (346.434) 346.434 85 MRAT Mustika Ratu Tbk 229.313 59.373 454 379.040 40.050 (508.475) 508.475 86 NIPS Nipress Tbk 3.110.876 66.406 580.038 169.918 513.390 (2.120.960) 2.120.960 87 TKIM Pabrik Kertas Tjiwi Kimia Tbk 172.979 44.307 5.339 23.831 31.434 (115.730) 115.730 88 PBRX Pan Brothers Tex Tbk 1.572.161 172.177 754.553 263.691 61.579 (847.543) 847.543 89 PAFI Panasia Filament Inti Tbk 980.275 182.869 77.117 2.256.782 50.201 (2.926.870) 2.926.870 90 HDTX Panasia Indosyntec Tbk 1.454.892 613.811 94.780 746.329 249.350 (1.243.280) 1.243.280 91 PICO Pelangi Indah Canindo Tbk 82.340 18.366 364 290.803 43.515 (310.898) 310.898 92 KONI Perdana Bangun Pusaka Tbk 50.144 51.045 2.009 3.262 51.419 51.067 51.067 93 PTSP Pioneerindo Gourmet International Tbk 210.432 85.945 119.183 673.499 156.814 (521.989) 521.989 94 POLY Polysindo Eka Perkasa Tbk 176.812 80.418 44.094 233.535 80.846 (204.989) 204.989 95 PSDN Prasidha Aneka Niaga Tbk 498.848 134.696 264.987 8.181 227.337 119.992 119.992

DATA MANAJEMEN LABA TAHUN 2002 (dalam Jt-an Rp) Kode

Perusahaan Nama Perusahaan

No. REV (t-1) REV (t) REC (t-1) REC (t) PPE ACCR (ML) Abs.ML

96 PRAS Prima Alloy Steel Tbk 585.351 32.908 139.480 33.417 172.949 (273.431) 273.431 97 BIMA Primarindo Asia Infrastructure Tbk 93.028 73.144 16.576 571.015 49.403 (524.920) 524.920 98 PYFA Pyridam Farma Tbk 112.639 43.013 15.051 611.042 42.505 (623.112) 623.112 99 KKGI Resource Alam Indonesia Tbk 43.410 7.622 3.431 170.176 37.319 (165.214) 165.214 100 RICY Ricky Putra Globalindo Tbk 2.122.061 217.116 260.904 6.943 191.433 (1.459.551) 1.459.551 101 RDTX Roda Vivatex Tbk 359.066 144.449 62.655 39.145.053 25.914 (39.271.101) 39.271.101 102 SQMI Sanex Qianjiang Motor International Tbk 225.231 58.658 164.110 34.537 121.460 84.460 84.460 103 SHDA Sari Husada Tbk 582.757 239.465 103.635 1.710.352 107.442 (1.842.567) 1.842.567 104 SCPI Schering Plough Indonesia Tbk 93.625 10.891 908 440.841 91.553 (431.114) 431.114 105 SKLT Sekar Laut Tbk 2.376.153 48.705 41.913 129.774 44.798 (2.370.511) 2.370.511 106 SMSM Selamat Sempurna Tbk 104.639 43.854 16.805 636.109 18.601 (661.488) 661.488 107 SMGR Semen Gresik (Persero) Tbk 68.115 11.278 13.376 3.422.524 45.494 (3.420.491) 3.420.491 108 BATA Sepatu Bata Tbk 206.445 29.562 1.502 351.140 40.316 (486.205) 486.205 109 STTP Siantar TOP Tbk 2.212.331 652.983 138.145 129.173 742.261 (808.115) 808.115 110 SIPD Sierad Produce Tbk 236.870 6.713 28.771 185.820 195.602 (191.605) 191.605 111 SIMA Siwani Makmur Tbk 55.044 19.620 14.410 438.201 49.099 (410.116) 410.116 112 SMAR SMART Tbk 98.562 26.989 75.204 650.930 43.517 (603.781) 603.781 113 SOBI Sorini Corporation Tbk 538.733 533.431 45.003 46.969 630.238 622.970 622.970 114 SUBA Suba Indah Tbk 133.628 2.169 85.169 2.725.838 138.898 (2.633.230) 2.633.230 115 SCCO Sucaco Tbk 138.734 15.720 166.820 90.962 70.774 23.618 23.618 116 SULI Sumalindo Lestari Jaya Tbk 163.325 475 468.390 6.769.367 310.760 (6.153.067) 6.153.067 117 IKBI Sumi Indo Kabel Tbk 348.999 58.457 22.032 392.066 135.171 (525.405) 525.405 118 SSTM Sunson Textile Manufacture Tbk 170.704 12.679 58.210 992.230 80.738 (1.011.307) 1.011.307 119 SPMA Suparma Tbk 2.294.312 343.784 251.117 66.850 31.721 (1.734.541) 1.734.541 120 SUDI Surya Dumai Industri Tbk 5.909.026 777.694 755.342 431.174 281.368 (4.525.796) 4.525.796 121 SIMM Surya Intrindo Makmur Tbk 559.756 313.716 144.907 100.118 420.594 219.343 219.343 122 TBMS Tembaga Mulia Semanan Tbk 1.039.915 953.102 251.254 187.536 163.966 140.871 140.871 123 TSPC Tempo Scan Pacific Tbk 142.843 1.235 23.493 200.466 9.181 (309.400) 309.400 124 TEJA Textile Manufacturing Company Jaya Tbk 1.162.543 52.224 48.324 193.886 50.315 (1.205.566) 1.205.566 125 TFCO TIFICO Tbk 220.171 73.364 83.824 249.256 35.322 (276.917) 276.917 126 AISA Tiga Pilar Sejahtera Food Tbk 31.952 983 11.998 2.141.419 47.220 (2.113.171) 2.113.171 127 TIRA Tira Austenite Tbk 192.043 102.977 129.865 294.415 180.000 (73.616) 73.616 128 TIRT Tirta Mahakam Resources Tbk 523.302 671.109 488.536 472.364 151.200 315.179 315.179 129 TRST Trias Sentosa Tbk 295.249 290.337 1.529.118 3.663.709 505.507 (1.633.996) 1.633.996 130 TBLA Tunas Baru Lampung Tbk 894.073 1.577.951 196.277 200.328 1.127.996 1.807.823 1.807.823 131 TURI Tunas Ridean Tbk 398.857 455.117 43.284.214 187.848 1.348.322 44.500.948 44.500.948 132 ULTJ Ultra Jaya Milk Tbk 15.308.854 1.566.908 68.928 122.259 1.120.851 (12.674.426) 12.674.426 133 UNIC Unggul Indah Cahaya Tbk 483.004 558.388 661.210 1.943.351 1.265.566 58.809 58.809 134 UNVR Unilever Indonesia Tbk 1.284.779 1.280.645 87.014 275.180 648.344 456.044 456.044 135 UNTR United Tractors Tbk 80.000 1.694.243 935.757 387.601 17.338.899 19.501.298 19.501.298 136 VOKS Voksel Electric Tbk 1.121.223 1.220.026 11.846 3.416.276 10.197.768 6.892.141 6.892.141

Keterangan :

REV (t-1) Pendapatan satu tahun sebelum tahun pengamatan REV (t) Pendapatan tahun yang bersangkutan (pengamatan) REC (t-1) Nilai Piutang satu tahun sebelum tahun pengamatan REC (t) Nilai Piutang tahun yang bersangkutan (pengamatan) PPE Nilai kotor aktiva tetap tahun pengamatan

DATA MANAJEMEN LABA TAHUN 2002 (dalam Jt-an Rp) Kode

Perusahaan Nama Perusahaan

No. REV (t-1) REV (t) REC (t-1) REC (t) PPE ACCR (ML) Abs.ML

Abs.ML Nilai absolut (mutlak) pendapatan

Lampiran 7

DATA MANAJEMEN LABA TAHUN 2003 (dalam Jt-an Rp)

1 ADES Ades Waters Indonesia Tbk 995.810 472.687 516.574 66.819 20.238 (53.130) 53.130 2 AKRA AKR Corporation Tbk 1.288.511 1.382.081 199.578 228.890 269.421 333.679 333.679 3 ALMI Alumindo Light Metal Industry Tbk 744.708 437.512 85.560 96.042 756.550 438.873 438.873 4 ACAP Andhi Chandra Automotive Products Tbk 706.989 293.575 45.549 81.014 176.278 (272.602) 272.602 5 AKKU Aneka Kemasindo Utama Tbk. 1.298.488 446.482 58.188 169.943 43.724 (920.037) 920.037 6 MYTX APAC Citra Centertex Tbk 11.292.131 1.748.321 7.331.912 2.788.888 1.121.280 (3.879.506) 3.879.506 7 AQUA Aqua Golden Mississippi Tbk 556.465 180.954 59.316 82.884 9.744 (389.335) 389.335 8 AKPI Argha Karya Prima Industry Tbk 887.110 521.018 244.426 192.230 172.209 (141.687) 141.687 9 ARNA Arwana Citramulia Tbk 93.012 38.612 13.775 2.523 301.300 258.151 258.151 10 AMFG Asahimas Flat Glass Tbk 38.540 16.949 40.363 9.891 5.963 14.844 14.844 11 APLI Asiaplast Industries Tbk 426.296 270.385 87.835 84.377 288.885 136.432 136.432 12 ASGR Astra Graphia Tbk 214.690 52.694 195.048 45.619 33.207 20.640 20.640 13 ASII Astra International Tbk 288.075 98.542 127.786 40.714 1.715 (100.746) 100.746 14 AUTO Astra Otoparts Tbk 555.188 157.982 175.043 65.440 56.284 (231.320) 231.320 15 BRPT Barito Pacific Timber Tbk 156.188 79.636 95.153 31.441 28.053 15.213 15.213 16 BATI BAT Indonesia Tbk 97.592 40.075 4.652 57.014 155 (109.724) 109.724 17 RMBA Bentoel International Investama Tbk 149.914 18.187 40.349 34.344 30.257 (95.466) 95.466 18 BRNA Berlina Tbk 104.082 62.899 10.178 8.540 1.168 (38.377) 38.377 19 BTON Betonjaya Manunggal Tbk 897.678 262.113 183.489 97.702 215 (549.563) 549.563 20 BRAM Branta Mulia Tbk 474.630 287.117 77.845 22.658 190.845 58.519 58.519

PPE ACCR (ML) Abs.ML

No. Kode

Perusahaan Nama Perusahaan REV (t-1) REV (t) REC (t-1) REC (t)

Lampiran 7

DATA MANAJEMEN LABA TAHUN 2003 (dalam Jt-an Rp)

PPE ACCR (ML) Abs.ML

No. Kode

Perusahaan Nama Perusahaan REV (t-1) REV (t) REC (t-1) REC (t)

96 PRAS Prima Alloy Steel Tbk 13.302.226 11.368.242 530.999 138.023 45.758 (1.495.250) 1.495.250 97 BIMA Primarindo Asia Infrastructure Tbk 8.422.216 7.350.096 2.256.579 449.664 232.658 967.453 967.453 98 PYFA Pyridam Farma Tbk 546.499 356.860 138.442 19.928 11.141 (59.984) 59.984 99 KKGI Resource Alam Indonesia Tbk 2.187.493 1.382.082 60.825 31.712 174.472 (601.826) 601.826 100 RICY Ricky Putra Globalindo Tbk 1.705.586 1.258.443 169.119 27.541 143.020 (162.545) 162.545 101 RDTX Roda Vivatex Tbk 575.684 491.078 226.222 14.932 25.171 151.855 151.855 102 SQMI Sanex Qianjiang Motor International Tbk 946.877 844.712 1.355.389 522.792 14.611 745.043 745.043 103 SHDA Sari Husada Tbk 237.296 244.432 1.486.587 68.016 3.373 1.429.080 1.429.080 104 SCPI Schering Plough Indonesia Tbk 76.519 66.890 266.556 47.206 152.318 362.039 362.039 105 SKLT Sekar Laut Tbk 4.615.507 4.157.683 766.930 61.572 18.721 266.255 266.255 106 SMSM Selamat Sempurna Tbk 2.368.489 2.240.298 236.244 82.693 120.408 145.768 145.768 107 SMGR Semen Gresik (Persero) Tbk 6.067.558 5.445.330 501.284 146.419 68.356 (199.007) 199.007 108 BATA Sepatu Bata Tbk 600.895 337.003 53.343 115.340 323.797 (2.092) 2.092 109 STTP Siantar TOP Tbk 1.330.224 1.065.729 1.695.870 1.111.786 37.573 357.162 357.162 110 SIPD Sierad Produce Tbk 45.812 18.543 10.145.066 3.589.520 1.710.398 8.238.675 8.238.675 111 SIMA Siwani Makmur Tbk 670.511 616 7.647.642 340.960 403.530 7.040.317 7.040.317 112 SMAR SMART Tbk 87.332 105.893 6.559.495 547.812 30.147 6.060.391 6.060.391 113 SOBI Sorini Corporation Tbk 533.431 491.077 46.969 41.787 655.694 618.522 618.522 114 SUBA Suba Indah Tbk 1.823.215 1.020.375 1.008.173 125.424 76.255 156.164 156.164 115 SCCO Sucaco Tbk 216.957 193.249 655.324 511.637 137.303 257.282 257.282 116 SULI Sumalindo Lestari Jaya Tbk 223.074 187.813 316.919 52.188 109.483 338.952 338.952 117 IKBI Sumi Indo Kabel Tbk 570.863 469.829 34.163 115.893 81.998 (100.766) 100.766 118 SSTM Sunson Textile Manufacture Tbk 412.333 339.367 558.372 103.734 158.742 540.415 540.415 119 SPMA Suparma Tbk 360.916 282.031 284.579 45.287 15.459 175.866 175.866 120 SUDI Surya Dumai Industri Tbk 976.070 582.244 177.457 7.122.885 353.483 (6.985.771) 6.985.771 121 SIMM Surya Intrindo Makmur Tbk 472.267 802.169 372.076 81.204 13.049 633.823 633.823 122 TBMS Tembaga Mulia Semanan Tbk 953.102 1.020.375 251.254 269.206 184.612 233.933 233.933 123 TSPC Tempo Scan Pacific Tbk 188.190 142.698 737.192 36.728 2.030.402 2.685.374 2.685.374 124 TEJA Textile Manufacturing Company Jaya Tbk 1.472.378 1.235.382 277.188 6.096 192.043 226.139 226.139 125 TFCO TIFICO Tbk 767.891 588.779 206.358 177.278 523.302 373.271 373.271 126 AISA Tiga Pilar Sejahtera Food Tbk 995.576 661.909 704.664 158.305 295.249 507.941 507.941 127 TIRA Tira Austenite Tbk 304.887 216.172 452.368 102.445 894.073 1.155.281 1.155.281 128 TIRT Tirta Mahakam Resources Tbk 701.756 471.862 27.404.308 169.012 398.857 27.404.259 27.404.259 129 TRST Trias Sentosa Tbk 38.762 28.865 1.543.441 61.590 15.308.854 16.780.808 16.780.808 130 TBLA Tunas Baru Lampung Tbk 541.705 391.433 392.263 28.335 483.004 696.660 696.660 131 TURI Tunas Ridean Tbk 730.962 637.589 584.512 78.646 1.284.779 1.697.272 1.697.272 132 ULTJ Ultra Jaya Milk Tbk 58.955 67.009 2.807.817 37.167 80.000 2.858.704 2.858.704 133 UNIC Unggul Indah Cahaya Tbk 1.640.723 1.694.243 273.677 169.599 1.121.223 1.278.821 1.278.821 134 UNVR Unilever Indonesia Tbk 426.796 390.346 651.566 15.382 180.000 779.734 779.734 135 UNTR United Tractors Tbk 689.552 398.206 123.286 147.354 151.200 (164.214) 164.214 136 VOKS Voksel Electric Tbk 373.341 296.320 368.825 222.308 505.507 575.003 575.003

Keterangan :

REV (t-1) Pendapatan satu tahun sebelum tahun pengamatan REV (t) Pendapatan tahun yang bersangkutan (pengamatan) REC (t-1) Nilai Piutang satu tahun sebelum tahun pengamatan REC (t) Nilai Piutang tahun yang bersangkutan (pengamatan) PPE Nilai kotor aktiva tetap tahun pengamatan

Lampiran 7

DATA MANAJEMEN LABA TAHUN 2003 (dalam Jt-an Rp)

PPE ACCR (ML) Abs.ML

No. Kode

Perusahaan Nama Perusahaan REV (t-1) REV (t) REC (t-1) REC (t)

Abs.ML Nilai absolut (mutlak) pendapatan

Lampiran 8

DATA MANAJEMEN LABA TAHUN 2004 (dalam Jt-an Rp)

1

ADES Ades Waters Indonesia Tbk

31.545

98.332

1.058.868

2.592.556

3.762

(1.463.138)

1.463.138

2

AKRA AKR Corporation Tbk

1.382.081

2.187.493

228.890

314.022

1.421.031

2.141.311

2.141.311

3

ALMI Alumindo Light Metal Industry Tbk

146.111

80.808

583.363

1.089.263

4.651

(566.552)

566.552

4

ACAP Andhi Chandra Automotive Products Tbk

49.701

110.802

786.478

678.357

84.223

253.445

253.445

5

AKKU Aneka Kemasindo Utama Tbk.

54.755

157.000

1.340.300

4.530.168

30.618

(3.057.005)

3.057.005

6

MYTX APAC Citra Centertex Tbk

5.619.521

1.000.534

15.123.298

412.820

236.204

10.327.695

10.327.695

7

AQUA Aqua Golden Mississippi Tbk

81.471

114.329

669.380

112.292

6.494

596.441

596.441

8

AKPI Argha Karya Prima Industry Tbk

140.162

192.719

747.436

413.365

17.298

403.926

403.926

9

ARNA Arwana Citramulia Tbk

59.182

2.890

34.197

2.267.238

496.913

(1.792.420)

1.792.420

10

AMFG Asahimas Flat Glass Tbk

3.785

7.930

40.363

46.066.234

10.099

(46.011.626)

46.011.626

11

APLI Asiaplast Industries Tbk

217.087

17.064

141.896

17.892.923

48.053

(17.902.998)

17.902.998

12

ASGR Astra Graphia Tbk

137.109

69.850

376.030

1.031.827

5.176

(717.880)

717.880

13

ASII Astra International Tbk

71.547

36.456

355.364

1.599.867

13.491

(1.266.103)

1.266.103

14

AUTO Astra Otoparts Tbk

58.800

73.725

504.673

927.249

129.073

(278.578)

278.578

15

BRPT Barito Pacific Timber Tbk

52.474

34.398

211.619

439.997

4.943

(241.512)

241.512

16

BATI BAT Indonesia Tbk

25.334

49.478

64.722

1.228.714

143

(1.139.705)

1.139.705

17

RMBA Bentoel International Investama Tbk

48.745

32.498

196.813

530.999

8.937

(341.496)

341.496

18

BRNA Berlina Tbk

14.835

12.266

92.973

2.256.579

1.471

(2.164.705)

2.164.705

No. Kode

Perusahaan Nama Perusahaan REV (t-1) REV (t) REC (t-1) REC (t) PPE ACCR (ML) Abs.ML

DATA MANAJEMEN LABA TAHUN 2004 (dalam Jt-an Rp)

No. Kode

Perusahaan Nama Perusahaan REV (t-1) REV (t) REC (t-1) REC (t) PPE ACCR (ML) Abs.ML

98

PYFA Pyridam Farma Tbk

70.243

333.418

143.512 2.015.102 1.842.317 233.902

233.902

99

KKGI Resource Alam Indonesia Tbk

17.612

150.957

75.164 1.321.469 1.858.734 745.775

745.775

100

RICY Ricky Putra Globalindo Tbk

6.218

47.506

179.211 1.136.116 1.506.693 591.076

591.076

101

RDTX Roda Vivatex Tbk

72.557

160.271

231.505 3.421.436 4.578.376 1.476.160

1.476.160

102

SQMI Sanex Qianjiang Motor International Tbk

854.857

2.352.934

1.463.009 2.512.275 2.338.147 2.786.958

2.786.958

103

SHDA Sari Husada Tbk

72.840

169.982

1.565.679 685.202 808.311 1.785.931

1.785.931

104

SCPI Schering Plough Indonesia Tbk

143.098

251.425

398.392 86.496 85.653 505.876

505.876

105

SKLT Sekar Laut Tbk

5.916

768.872

1.073.712 506.093 424.008 1.754.583

1.754.583

106

SMSM Selamat Sempurna Tbk

92.184

368.404

274.728 683.964 2.556.977 2.423.961

2.423.961

107

SMGR Semen Gresik (Persero) Tbk

19.993

788.106

505.172 544.896 337.153 1.065.542

1.065.542

108

BATA Sepatu Bata Tbk

37.288

407.747

65.112 102.977 102.977 435.572

435.572

109

STTP Siantar TOP Tbk

446.190

4.137.718

2.104.464 671.109 671.109 5.795.992

5.795.992

110

SIPD Sierad Produce Tbk

4.249.914

7.790.209

10.536.380 372.438 372.438 14.076.675

14.076.675

111

SIMA Siwani Makmur Tbk

149.721

203.030

7.324.210 290.337 290.337 7.377.519

7.377.519

112

SMAR SMART Tbk

460.800

1.694.839

7.296.964 1.577.951 1.577.951 8.531.003

8.531.003

113

SOBI Sorini Corporation Tbk

491.077

575.683

41.787

64.600 713.863 775.656

775.656

114

SUBA Suba Indah Tbk

21.697

288.176

805.745 322.647 322.647 1.072.225

1.072.225

115

SCCO Sucaco Tbk

73.248

192.043 1.063.888 1.566.908 1.566.908 1.182.683

1.182.683

116

SULI Sumalindo Lestari Jaya Tbk

2.579

523.302 476.734 1.280.645 1.280.645 997.457

997.457

117

IKBI Sumi Indo Kabel Tbk

13.280

339.919 42.145 558.388 558.388 368.784

368.784

118

SSTM Sunson Textile Manufacture Tbk

27.415

295.249 835.562 1.220.026 1.220.026 1.103.396

1.103.396

119

SPMA Suparma Tbk

50.207

894.073 180.277 470.177 470.177 1.024.143

1.024.143

120

SUDI Surya Dumai Industri Tbk

1.487.296

398.857 161.454 1.254.009 1.254.009 (926.985)

926.985

121

SIMM Surya Intrindo Makmur Tbk

41.065

280.571 384.928 1.008.292 1.008.292 624.434

624.434

122

TBMS Tembaga Mulia Semanan Tbk

1.020.375

1.823.214

269.206

328.454 199.392 942.983

942.983

123

TSPC Tempo Scan Pacific Tbk

12.322

1.284.779 1.963.374 696.241 696.241 3.235.831

3.235.831

124

TEJA Textile Manufacturing Company Jaya Tbk

570

483.004 322.662 20.591.389 20.591.389 805.096

805.096

125

TFCO TIFICO Tbk

20.821

1.121.223 259.791 11.563.295 11.563.295 1.360.193

1.360.193

126

AISA Tiga Pilar Sejahtera Food Tbk

50.522

505.507 518.804 1.113.478 1.113.478 973.789

973.789

127

TIRA Tira Austenite Tbk

1.809

1.265.566 655.698 709.778 709.778 1.919.455

1.919.455

128

TIRT Tirta Mahakam Resources Tbk

1.546

1.127.996 46.985.862 322.871 322.871 48.112.312

48.112.312

129

TRST Trias Sentosa Tbk

57.020

1.120.851 1.709.355 923.895 923.895 2.773.186

2.773.186

130

TBLA Tunas Baru Lampung Tbk

13.086

648.344 452.103 2.576.148 2.576.148 1.087.361

1.087.361

131

TURI Tunas Ridean Tbk

28.977

17.338.899 1.069.514 543.566 543.566 18.379.437

18.379.437

132

ULTJ Ultra Jaya Milk Tbk

12.396

10.197.768 4.275.871 1.200.646 1.200.646 14.461.243

14.461.243

133

UNIC Unggul Indah Cahaya Tbk

40.065

1.863.039 459.703 713.330 713.330 2.282.677

2.282.677

134

UNVR Unilever Indonesia Tbk

102.077

717.711 887.644 4.937.424 4.937.424 1.503.278

1.503.278

135

UNTR United Tractors Tbk

88.151

309.646 117.059 514.999 514.999 338.554

338.554

136

VOKS Voksel Electric Tbk

75.533

913.734 561.115 126.772 126.772 1.399.316

1.399.316

Keterangan :

REV (t-1)

Pendapatan satu tahun sebelum tahun pengamatan

REV (t)

Pendapatan tahun yang bersangkutan (pengamatan)

REC (t-1)

Nilai Piutang satu tahun sebelum tahun pengamatan

REC (t)

Nilai Piutang tahun yang bersangkutan (pengamatan)

PPE

Nilai kotor aktiva tetap tahun pengamatan

ACCR

Total Accrual pendapatan

Lampiran 9

DATA MANAJEMEN LABA TAHUN 2005 (dalam Jt-an Rp)

1

ADES Ades Waters Indonesia Tbk

205.793

90.686

647.900

210.562

6.316

328.547

328.547

2

AKRA AKR Corporation Tbk

2.187.493

2.827.822

314.022

444.067

1.555.564

2.065.848

2.065.848

3

ALMI Alumindo Light Metal Industry Tbk

120.369

120.685

958.302

357.788

8.006

608.837

608.837

4

ACAP Andhi Chandra Automotive Products Tbk

152.299

201.079

479.017

333.808

79.866

273.855

273.855

5

AKKU Aneka Kemasindo Utama Tbk.

146.946

695.624

1.313.332

1.746.892

215.147

330.265

330.265

6

MYTX APAC Citra Centertex Tbk

6.033.582

8.247.424

7.673

537.785

314.384

1.998.114

1.998.114

7

AQUA Aqua Golden Mississippi Tbk

108.036

40.235

209

377.905

12.215

(433.282)

433.282

8

AKPI Argha Karya Prima Industry Tbk

241.881

418.731

26.899

14.786.084

485.771

(14.096.564)

14.096.564

9

ARNA Arwana Citramulia Tbk

955

13.383

9.579

1.459.969

2.661

(1.435.301)

1.435.301

10

AMFG Asahimas Flat Glass Tbk

22.837

13.462

98.172

575.385

155

(486.433)

486.433

11

APLI Asiaplast Industries Tbk

62.033

15.682

47.064

1.087.263

170.079

(916.471)

916.471

12

ASGR Astra Graphia Tbk

132.100

93.565

16.870

477.444

3.626

(495.483)

495.483

13

ASII Astra International Tbk

62.653

49.141

14.083

1.157.773

9.711

(1.147.491)

1.147.491

14

AUTO Astra Otoparts Tbk

71.199

41.552

15.370

838.121

35.944

(816.454)

816.454

15

BRPT Barito Pacific Timber Tbk

97.855

16.023

563.745

1.254.444

6.532

(765.999)

765.999

16

BATI BAT Indonesia Tbk

69.194

20.639

26.631

681.787

738

(702.973)

702.973

17

RMBA Bentoel International Investama Tbk

51.104

92.464

102.899

22.128.851

75.663

(21.908.929)

21.908.929

18

BRNA Berlina Tbk

12.658

11.324

104.209

11.934.600

643

(11.831.082)

11.831.082

19

BTON Betonjaya Manunggal Tbk

239.179

262.871

29.226

1.036.533

6.400

(977.215)

977.215

No. Kode

Perusahaan Nama Perusahaan REV (t-1) REV (t) REC (t-1) REC (t) PPE ACCR (ML) Abs.ML

20

BRAM Branta Mulia Tbk

55.648

43.632

54.330

693.615

24.651

(626.651)

626.651

21

SQBI Bristol-Myers Squibb Indonesia Tbk

85.019

9.059

2.955

364.828

350.868

(86.966)

86.966

22

BUDI Budi Acid Jaya Tbk

141.876

33.290

43.689

898.039

9.648

(953.288)

953.288

23

CEKA Cahaya Kalbar Tbk

243.843

2.475.301

68.990

2.399.773

547.554

448.229

448.229

24

CNTX Century Textile Industry (Centex) Tbk

29.732

27.982

117.217

589.887

9.300

(465.120)

465.120

25

CTBN Citra Tubindo Tbk

257.932

564.574

84.632

1.200.646

1.818.438

1.009.066

1.009.066

26

CLPI Colorpak Indonesia Tbk

377.720

944.611

49.739

753.108

1.383.082

1.246.604

1.246.604

27

DVLA Darya-Varia Laboratoria Tbk

1.231.564

784.228

18.789

5.503.482

139.073

(5.792.956)

5.792.956

28

DAVO Davomas Abadi Tbk

32.670

61.969

52.536

492.063

6.473

(403.755)

403.755

29

DSUC Daya Sakti Unggul Corporation Tbk

5.781

14.235

180.334

390.216

1.997

(199.431)

199.431

30

DLTA Delta Djakarta Tbk

187.267

11.724

650.896

396.039

18.378

97.691

97.691

31

DOID Delta Dunia Petroindo Tbk

58.823

17.170

4.957.097

2.881.808

200

2.033.836

2.033.836

32

DYNA Dynaplast Tbk

371.333

298.130

1.972

51.617.367

75.078

(51.613.521)

51.613.521

33

EKAD Ekadharma International Tbk

79.789

311.836

123.329

20.709.412

10.687

(20.343.350)

20.343.350

34

ERTX Eratex Djaja Limited Tbk

426.083

528.108

42.832

47.626

218.486

315.717

315.717

35

ETWA Eterindo Wahanatama Tbk

10.822

48.692

26.694

1.979.763

4.624

(1.910.576)

1.910.576

36

ESTI Ever Shine Textile Industry Tbk

12.551

13.955

470.144

978.597

209

(506.839)

506.839

37

FASW Fajar Surya Wisesa Tbk

302.437

1.040.256

226.332

469.923

9.865

504.093

504.093

38

FAST Fast Food Indonesia Tbk

193.512

122.692

477.293

1.608.866

10.513

(1.191.880)

1.191.880

39

FMII Fortune Mate Indonesia Tbk

45.679

31.479

23.473

596.642

28.583

(558.786)

558.786

40

GDYR Goodyear Indonesia Tbk

401.515

323.365

20.160

2.698.410

245.481

(2.510.920)

2.510.920

41

GRIV Great River International Tbk

55.844

32.301

238.707

143.512

6.891

78.543

78.543

42

GGRM Gudang Garam Tbk

42.434

30.232

52.771

75.164

12.096

(22.498)

22.498

DATA MANAJEMEN LABA TAHUN 2005 (dalam Jt-an Rp)

No. Kode

Perusahaan Nama Perusahaan REV (t-1) REV (t) REC (t-1) REC (t) PPE ACCR (ML) Abs.ML

DATA MANAJEMEN LABA TAHUN 2005 (dalam Jt-an Rp)

No. Kode

Perusahaan Nama Perusahaan REV (t-1) REV (t) REC (t-1) REC (t) PPE ACCR (ML) Abs.ML

87

TKIM Pabrik Kertas Tjiwi Kimia Tbk

318.487

187.267

15.836

218.034

5.491.705

5.158.288

5.158.288

88

PBRX Pan Brothers Tex Tbk

161.358

58.823

2.539.011

74.023

9.375.706

11.738.160

11.738.160

89

PAFI Panasia Filament Inti Tbk

1.561.839

371.333

474.320

2.345.760

141.329

(2.920.617)

2.920.617

90

HDTX Panasia Indosyntec Tbk

862.349

79.789

331.567

290.646

1.636.994

895.356

895.356

91

PICO Pelangi Indah Canindo Tbk

171.451

169.875

94.933

545.695

2.063.187

1.610.849

1.610.849

92

KONI Perdana Bangun Pusaka Tbk

59.091

61.921

4.881

3.770

51.654

55.595

55.595

93

PTSP Pioneerindo Gourmet International Tbk

59.093

12.551

415.115 3.191.715 636.109 (2.187.033)

2.187.033

94

POLY Polysindo Eka Perkasa Tbk

4.265.183

302.437

2.628.415 384.436 3.422.524 1.703.757

1.703.757

95

PSDN Prasidha Aneka Niaga Tbk

684.558

193.512

50.295.008 1.244.909 351.140 48.910.193

48.910.193

96

PRAS Prima Alloy Steel Tbk

514.969

45.679

19.794.288 272.744 780.040 19.832.295

19.832.295

97

BIMA Primarindo Asia Infrastructure Tbk

1.778.483

401.515

1.085.461 2.602.173 129.173 (2.764.507)

2.764.507

98

PYFA Pyridam Farma Tbk

328.851

55.844

1.690.251 2.620.029 438.201 (764.584)

764.584

99

KKGI Resource Alam Indonesia Tbk

194.280

42.434

940.868 34.824 650.930 1.405.127

1.405.127

100

RICY Ricky Putra Globalindo Tbk

53.483

2.104

489.392 3.338.840 6.769.367 3.868.541

3.868.541

101

RDTX Roda Vivatex Tbk

207.175

26.847

1.424.973 627.077 992.230 1.609.798

1.609.798

102

SQMI Sanex Qianjiang Motor International Tbk

3.301.165

1.191.489

533.484 6.402.714 66.850 (7.912.056)

7.912.056

103

SHDA Sari Husada Tbk

187.940

56.404

2.724.333 232.096 1.050.887 3.411.588

3.411.588

104

SCPI Schering Plough Indonesia Tbk

338.788

50.173

150.358 14.781.650 431.174 (14.488.733)

14.488.733

105

SKLT Sekar Laut Tbk

1.040.937

469.135

63.086 15.182.460 3.016.864 (12.674.312)

12.674.312

106

SMSM Selamat Sempurna Tbk

432.323

63.153

179.910 2.748.157 200.466 (2.736.951)

2.736.951

107

SMGR Semen Gresik (Persero) Tbk

838.128

63.967

224.727 439.097 58.504 (930.027)

930.027

108

BATA Sepatu Bata Tbk

458.326

51.989

1.425.757 1.043.420 2.141.419 2.117.419

2.117.419

109

STTP Siantar TOP Tbk

5.491.705

666.787

1.564.031 7.008.587 294.415 (9.975.059)

9.975.059

110

SIPD Sierad Produce Tbk

9.375.706

1.462.593

406.984 200.898 472.364 (7.234.663)

7.234.663

111

SIMA Siwani Makmur Tbk

141.329

135.126

998.118 2.307.945 3.663.709 2.347.678

2.347.678

112

SMAR SMART Tbk

1.636.994

243.768

283.462 80.861 2.844.684 1.654.059

1.654.059

113

SOBI Sorini Corporation Tbk

575.683

711.113

64.600

90.907 737.120 846.243

846.243

114

SUBA Suba Indah Tbk

360.570

90.529

56.765 3.234.643 1.124.746 (2.323.174)

2.323.174

115

SCCO Sucaco Tbk

35.400

1.257.015

1.911.757 193.379 19.903 2.959.897

2.959.897

116

SULI Sumalindo Lestari Jaya Tbk

288.715

1.967.394

9.771.012 135.638 2.362.930 13.676.983

13.676.983

117

IKBI Sumi Indo Kabel Tbk

50.586

743.609

7.520.403 32.787.133 2.627.876 (21.945.831)

21.945.831

118

SSTM Sunson Textile Manufacture Tbk

378.521

1.029.053

6.640.561 62.171.044 30.837 (54.849.114)

54.849.114

119

SPMA Suparma Tbk

18.632

634.622

83.834 719.830 3.012.536 2.992.530

2.992.530

120

SUDI Surya Dumai Industri Tbk

1.715.637

28.403.770

931.927 1.842.317 575.666 26.353.409

26.353.409

121

SIMM Surya Intrindo Makmur Tbk

22.628

622.852

650.562 1.858.734 6.042.568 5.434.619

5.434.619

122

TBMS Tembaga Mulia Semanan Tbk

1.823.214

2.869.150

328.454

443.239 221.495 1.152.646

1.152.646

123

TSPC Tempo Scan Pacific Tbk

41.890

18.879

42.748 4.578.376 13.627.990 9.069.351

9.069.351

124

TEJA Textile Manufacturing Company Jaya Tbk

22.155

41.808

710.414 2.338.147 14.117.373 12.509.293

12.509.293

125

TFCO TIFICO Tbk

20.570

202.546

177.739 808.311 2.416.289 1.967.693

1.967.693

126

AISA Tiga Pilar Sejahtera Food Tbk

69.524

531.845

169.918 85.653 389.474 936.060

936.060

127

TIRA Tira Austenite Tbk

31.992

430.701

379.040 415.115 811.701 1.174.336

1.174.336

128

TIRT Tirta Mahakam Resources Tbk

47.976

460.595

751.317 2.628.415 4.361.847 2.897.368

2.897.368

129

TRST Trias Sentosa Tbk

42.943

259.053

995.130 50.295.008 179.540 (48.904.229)

48.904.229

130

TBLA Tunas Baru Lampung Tbk

1.921

63.799

302.022 19.794.288 2.380.286 (17.050.102)

17.050.102

DATA MANAJEMEN LABA TAHUN 2005 (dalam Jt-an Rp)

No. Kode

Perusahaan Nama Perusahaan REV (t-1) REV (t) REC (t-1) REC (t) PPE ACCR (ML) Abs.ML

131

TURI Tunas Ridean Tbk

56.205

307.882

233.535 1.085.461 74.285.739 73.685.491

73.685.491

132

ULTJ Ultra Jaya Milk Tbk

6.807

82.040

571.015 1.690.251 654.803 (389.200)

389.200

133

UNIC Unggul Indah Cahaya Tbk

12.191

1.651.042

611.042 940.868 2.579.716 3.888.742

3.888.742

134

UNVR Unilever Indonesia Tbk

127.452

535.760

39.145.053 489.392 227.814.090 266.878.059

266.878.059

135

UNTR United Tractors Tbk

72.488

515.664

1.710.352 1.424.973 135.327 863.882

863.882

136

VOKS Voksel Electric Tbk

17.089

388.375

440.841 533.484 27.872.467 28.151.110

28.151.110

Keterangan :

REV (t-1)

Pendapatan satu tahun sebelum tahun pengamatan

REV (t)

Pendapatan tahun yang bersangkutan (pengamatan)

REC (t-1)

Nilai Piutang satu tahun sebelum tahun pengamatan

REC (t)

Nilai Piutang tahun yang bersangkutan (pengamatan)

PPE

Nilai kotor aktiva tetap tahun pengamatan

ACCR

Total Accrual pendapatan

Lampiran 10

Hasil Uji Statistik Deskriptif

Descriptive Statistics

11.8718

1.43897

544

4.0907

.45902

544

13.4958

1.44471

544

2.99

.569

544

1.88

.912

544

Manajemen Laba

Struktur Kepemilikan

Ukuran Perusahaan

Komisaris Independen

Komite Audit

Mean

Std. Deviation

N

Lampiran 11

Hasil Uji Normalitas

Case Processing Summary

Cases

Valid

Missing

Total

N

Percent

N

Percent

N

Percent

Manajemen

Laba

544

100,0%

0

,0%

544

100,0%

Tests of Normality

Kolmogorov-Smirnov(a)

Shapiro-Wilk

Statistic

df

Sig.

Statistic

df

Sig.

Manajemen

Laba

,078

544

,312(*)

,968

544

,089

* This is a lower bound of the true significance.

a Lilliefors Significance Correction

Lampiran 12

Hasil Uji Multikolinieritas

Coefficients

a

7.143

.982

11.076

.000

.321

.196

.053

.787

.471

.996

1.004

.256

.042

.426

4.121

.001

.964

1.038

.173

.152

.107

1.057

.201

.982

1.018

.241

.367

.076

.502

.314

.958

1.044

(Constant)

Struktur Kepemilikan

Ukuran Perusahaan

Komisaris Independe

Komite Audit

Model

1

B

Std. Error

Unstandardized

Coefficients

Beta

Standardized

Coefficients

t

Sig.

Tolerance

VIF

Collinearity Statistics

Dependent Variable: Manajemen Laba

a.

Lampiran 13

Hasil Uji Autokorelasi

Model Summary

b

.589

a

_.347

_.329

_1.38321

_1.951

Model

1

R

R Square

Adjusted

R Square

Std. Error of

the Estimate

Durbin-Watson

Predictors: (Constant), Komite Audit, Struktur Kepemilikan, Komisaris

Independen, Ukuran Perusahaan

a.

Dependent Variable: Manajemen Laba

b.

Lampiran 14

8

6

4

2

0

-2

-4

Regression Standardized Residual

40,000

30,000

20,000

10,000

0

-10,000

-20,000

Regressio

n St

un

dentized Residu

al

Dependent Variable: ML

Scatterplot

Hasil Uji Heteroskedastisitas