Pengaruh Dewan Komisaris, Komite Audit, Book-Tax Differences, Kualitas Audit, Kepemilikan Manajerial, dan Kepemilikan Institusional Terhadap Persistensi Laba - Unika Repository

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Daftar Nama Perusahaan Sampel Tahun 2010

No Kode Perusahaan Nama Perusahaan 1 INTP PT Indocement Tunggal Prakarsa Tbk 2 SMGR PT Semen Indonesia Persero Tbk 3 ARNA PT Arwana Citramulia Tbk 4 TOTO PT Surya Toto Indonesia Tbk

5 ALMI PT Alumindo Light Metal Industry Tbk 6 BTON PT Betonjaya Manunggal Tbk

7 JPRS PT Jaya Pari Steel Tbk 8 LION PT Lion Metal Works Tbk 9 LMSH PT Lionmesh Prima Tbk

10 EKAD PT Ekadharma International Tbk 11 IGAR PT Champion Pacific Indonesia Tbk 12 TRST PT Trias Sentosa Tbk

13 FASW PT Fajar Surya Wisesa Tbk 14 ASII PT Astra International Tbk 15 BRAM PT Indo Kordsa Tbk 16 SMSM PT Selamat Sempurna Tbk 17 IKBI PT Sumi Indo Kabel Tbk 18 VOKS PT Voksel Electric Tbk

19 AISA PT Tiga Pilar Sejahtera Food Tbk 20 DLTA PT Delta Djakarta Tbk

21 INDF PT Indofood Sukses Makmur Tbk 22 MLBI PT Multi Bintang Indonesia Tbk 23 PSDN PT Prasidha Aneka Niaga Tbk 24 SKLT PT Sekar Laut Tbk

25 GGRM PT Gudang Garam Tbk

26 RMBA PT Bentoel Internasional Investama Tbk 27 KLBF PT Kalbe Farma Tbk

28 MERK PT Merck Tbk

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No Kode

Perusahaan Nama Perusahaan 1 INTP PT Indocement Tunggal Prakarsa Tbk 2 SMGR PT Semen Indonesia Persero Tbk 3 ARNA PT Arwana Citramulia Tbk 4 TOTO PT Surya Toto Indonesia Tbk

10 BUDI PT Budi Starch & Sweetener Tbk 11 EKAD PT Ekadharma International Tbk 12 ETWA PT Eterindo Wahanatama Tbk 13 IGAR PT Champion Pacific Indonesia Tbk 14 TRST PT Trias Sentosa Tbk

15 CPIN PT Charoen Pokphand Indonesia Tbk 16 JPFA PT JAPFA Comfeed Indonesia Tbk 17 FASW PT Fajar Surya Wisesa Tbk

18 ASII PT Astra International Tbk 19 BRAM PT Indo Kordsa Tbk

28 INDF PT Indofood Sukses Makmur Tbk 29 MLBI PT Multi Bintang Indonesia Tbk 30 PSDN PT Prasidha Aneka Niaga Tbk 31 SKLT PT Sekar Laut Tbk

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34 RMBA PT Bentoel Internasional Investama Tbk 35 DVLA PT Darya-Varia Laboratoria Tbk

36 INAF PT Indofarma (Persero) Tbk 37 KLBF PT Kalbe Farma Tbk

39 PYFA PT Pyridam Farma Tbk 40 TCID PT Mandom Indonesia Tbk 41 UNVR PT Unilever Indonesia Tbk

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No Kode Perusahaan Nama Perusahaan

1 INTP PT Indocement Tunggal Prakarsa Tbk 2 SMCB PT Holcim Indonesia Tbk

3 SMGR PT Semen Indonesia Persero Tbk 4 AMFG Asahimas Flat Glass Tbk

5 ARNA PT Arwana Citramulia Tbk 6 TOTO PT Surya Toto Indonesia Tbk

12 BUDI PT Budi Starch & Sweetener Tbk 13 EKAD PT Ekadharma International Tbk 14 ETWA PT Eterindo Wahanatama Tbk 15 SRSN PT Indo Acidatama Tbk 16 BRNA PT Berlina Tbk

17 IGAR PT Champion Pacific Indonesia Tbk 18 TRST PT Trias Sentosa Tbk

19 CPIN PT Charoen Pokphand Indonesia Tbk 20 JPFA PT JAPFA Comfeed Indonesia Tbk 21 SIPD PT Sierad Produce Tbk

22 MAIN PT Malindo Feedmill Tbk 23 FASW PT Fajar Surya Wisesa Tbk 24 ASII PT Astra International Tbk 25 AUTO PT Astra Otoparts Tbk

26 IMAS PT Indomobil Sukses Internasional Tbk 27 INDS PT Indospring Tbk

28 LPIN PT Multi Prima Sejahtera Tbk 29 NIPS PT Nipress Tbk

30 SMSM PT Selamat Sempurna Tbk

31 BATA PT Sepatu Bata Tbk

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34 SCCO PT Supreme Cable Manufacturing & Commerce Tbk 35 VOKS PT Voksel Electric Tbk

38 INDF PT Indofood Sukses Makmur Tbk 39 PSDN PT Prasidha Aneka Niaga Tbk

40 SKLT PT Sekar Laut Tbk

41 STTP PT Siantar Top Tbk

42 GGRM PT Gudang Garam Tbk

43 DVLA PT Darya-Varia Laboratoria Tbk 44 INAF PT Indofarma (Persero) Tbk

45 KLBF PT Kalbe Farma Tbk

47 PYFA PT Pyridam Farma Tbk

48 MRAT PT Mustika Ratu Tbk 49 TCID PT Mandom Indonesia Tbk 50 UNVR PT Unilever Indonesia Tbk

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No Kode

Perusahaan Nama Perusahaan

12 BUDI PT Budi Starch & Sweetener Tbk 13 EKAD PT Ekadharma International Tbk 14 ETWA PT Eterindo Wahanatama Tbk 15 SRSN PT Indo Acidatama Tbk

21 MAIN PT Malindo Feedmill Tbk 22 ASII PT Astra International Tbk 23 AUTO PT Astra Otoparts Tbk

24 IMAS PT Indomobil Sukses Internasional Tbk 25 INDS PT Indospring Tbk

26 LPIN PT Multi Prima Sejahtera Tbk 27 SMSM PT Selamat Sempurna Tbk 28 BATA PT Sepatu Bata Tbk

29 JECC PT Jembo Cable Company Tbk 30 KBLI PT KMI Wire and Cable Tbk

31 SCCO PT Supreme Cable Manufacturing & Commerce Tbk 32 VOKS PT Voksel Electric Tbk

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34 DLTA PT Delta Djakarta Tbk

35 INDF PT Indofood Sukses Makmur Tbk 36 MYOR PT Mayora Indah Tbk

37 PSDN PT Prasidha Aneka Niaga Tbk 38 SKLT PT Sekar Laut Tbk

39 STTP PT Siantar Top Tbk 40 GGRM PT Gudang Garam Tbk

41 DVLA PT Darya-Varia Laboratoria Tbk 42 KLBF PT Kalbe Farma Tbk

44 PYFA PT Pyridam Farma Tbk 45 TCID PT Mandom Indonesia Tbk 46 UNVR PT Unilever Indonesia Tbk

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No Kode

Perusahaan Nama Perusahaan

9 LION PT Lion Metal Works Tbk 10 LMSH PT Lionmesh Prima Tbk

11 BUDI PT Budi Starch & Sweetener Tbk 12 EKAD PT Ekadharma International Tbk 13 SRSN PT Indo Acidatama Tbk

19 ASII PT Astra International Tbk 20 AUTO PT Astra Otoparts Tbk 21 GJTL PT Gajah Tunggal Tbk 22 INDS PT Indospring Tbk

23 SMSM PT Selamat Sempurna Tbk 24 RICY PT Ricky Putra Globalindo Tbk 25 BATA PT Sepatu Bata Tbk

26 JECC PT Jembo Cable Company Tbk 27 KBLI PT KMI Wire and Cable Tbk

28 SCCO PT Supreme Cable Manufacturing & Commerce Tbk 29 AISA PT Tiga Pilar Sejahtera Food Tbk

30 DLTA PT Delta Djakarta Tbk

31 INDF PT Indofood Sukses Makmur Tbk 32 MYOR PT Mayora Indah Tbk

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34 STTP PT Siantar Top Tbk 35 GGRM PT Gudang Garam Tbk

36 DVLA PT Darya-Varia Laboratoria Tbk 37 KLBF PT Kalbe Farma Tbk

38 TCID PT Mandom Indonesia Tbk 39 UNVR PT Unilever Indonesia Tbk

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Hasil Pengujian Statistik

1. Hasil Pengujian Normalitas Data

Explore

Mean .0000000 .03441046

95% Confidence Interval for Mean Lower Bound -.0678323

Upper Bound .0678323

5% Trimmed Mean .0015714

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Unstandardized Residual

Unstandardized Residual Stem-and-Leaf Plot

Frequency Stem & Leaf

1.00 Extremes (=<-1.3) 3.00 -1 . 011

12.00 -0 . 888888888999 14.00 -0 . 66666777777777 13.00 -0 . 4444445555555

28.00 -0 . 2222222222222222233333333333 27.00 -0 . 000000000000000001111111111

38.00 0 . 00000000000000000000111111111111111111 33.00 0 . 222222222222222222223333333333333 21.00 0 . 444444444444555555555

12.00 0 . 666666777777 7.00 0 . 8888899 2.00 1 . 01 1.00 Extremes (>=1.7)

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Hasil Pengujian Kembali Normalitas Data

Mean .0000000 .03684196

95% Confidence Interval for Mean

Lower Bound -.0726669

Upper Bound .0726669

5% Trimmed Mean .0035885

Median .0310747

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Unstandardized Residual

Unstandardized Residual Stem-and-Leaf Plot

Frequency Stem & Leaf

1.00 Extremes (=<-1.4) 1.00 -1 . 2

2.00 -1 . 01

11.00 -0 . 88888889999 12.00 -0 . 666666677777 13.00 -0 . 4444445555555

25.00 -0 . 2222222222222233333333333 24.00 -0 . 000000000111111111111111

37.00 0 . 0000000000000000001111111111111111111 26.00 0 . 22222222222222333333333333

17.00 0 . 44444444555555555 16.00 0 . 6666667777777777 5.00 0 . 88889

2.00 1 . 00 1.00 Extremes (>=1.7)

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2. Hasil Pengujian Heteroskedastisitas Sebelum Pengobatan b. All requested variables entered.

Model Summary

a. Predictors: (Constant), Vol_P, Rpt_KA, Book_TaxD, Kep_Man, KAP, Ind_DK, Kep_Ins, LEV, Vol_AK

ANOVAa

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Coefficientsa

Model Unstandardized Coefficients Standardized

Coefficients

Hasil Pengujian Heteroskedastisitas setelah Pengobatan

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Model Summary

a. Predictors: (Constant), Vol_P, Kep_Man, Book_TaxD, Rpt_KA, KAP, Ind_DK, LEV, Kep_Ins, Vol_AK

ANOVAa

b. Predictors: (Constant), Vol_P, Kep_Man, Book_TaxD, Rpt_KA, KAP, Ind_DK, LEV, Kep_Ins, Vol_AK

Coefficientsa

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3. Hasil Pengujian Multikolinearitas

t Sig. Collinearity Statistics

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Model Summaryb

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Model Summary

ANOVAa

b. Predictors: (Constant), Vol_P, Kep_Man, Book_TaxD, Rpt_KA, KAP, Ind_DK, LEV, Kep_Ins, Vol_AK

Coefficientsa

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6. Hasil Statistik Deskriptif

Descriptive Statistics

N Minimum Maximum Mean Std. Deviation

Ind_DK 193 .20000 .67000 .3822280 .08936530

Rpt_KA 193 1.00000 26.00000 6.0777202 4.05806437

Book_TaxD 193 .00000 .01892 .0032116 .00300384

KAP 193 .00000 1.00000 .4663212 .50016189

Kep_Man 193 .00000 1.00000 .5906736 .49298840

Kep_Ins 193 .32000 .99000 .6940933 .17190820

LEV 193 .04000 1.35000 .4056995 .19344641

Vol_AK 193 .00817 .15477 .0561660 .03333938

Vol_P 193 .02512 .68074 .2279276 .12238466

PRST 193 -.93100 2.16800 .5443316 .54602293

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Data Arus Kas Perusahaan Sampel Tahun 2010

INTP SMGR ARNA TOTO ALMI BTON JPRS LION 2010 3376092 3359368 115491 156058 -73946 21402 48826 32526 2009 3184422 4246498 87986 227528 185970 10821 -9626 50456 2008 1619202 2628308 91170 184900 226027 21115 116895 28540 2007 1403488 2074598 76940 79857 -67657 3992 4092 13321 2006 1212866 1594060 39030 99309 -152054 -322 -47642 26486

LMSH EKAD IGAR TRST FASW ASII BRAM SMSM 2010 9648 13961 84926 135166 1164935 2907000 57464 151302 2009 4065 -5568 29395 315373 868140 11335000 213251 268070 2008 302 -57107 41018 129361 1107949 10585000 199209 130695 2007 -312 3923 15950 218865 97144 11244269 143926 105956 2006 979 -1738 28197 149346 88767 9020067 189866 74242

IKBI VOKS AISA DLTA INDF MLBI PSDN SKLT 2010 -36295 114922 -23125 31743 6909950 320056 -4565 8089 2009 112732 27307 50815 169345 2314507 526980 -44342 11690 2008 68215 -15603 33594 161947 2684806 415213 82839 12762 2007 86785 -3031 44649 87273 2502001 227271 8742 1285 2006 50034 -25374 -1877 18108 1487025 166742 5132 3416

GGRM RMBA KLBF MERK PYFA TCID UNVR

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INTP SMGR ARNA TOTO ALMI BTON JPRS LION 2011 3883711 4415753 143853 233247 212460 33565 -36795 40207 2010 3376092 3359368 115491 156058 -73946 21402 48826 32526 2009 3184422 4246498 87986 227528 185970 10821 -9626 50456 2008 1619202 2628308 91170 184900 226027 21115 116895 28540 2007 1403488 2074598 76940 79857 -67657 3992 4092 13321

LMSH BUDI EKAD ETWA IGAR TRST CPIN JPFA 2011 5100 74060 14468 -72595 26839 219766 1076052 -75144 2010 9648 157306 13961 -150767 84926 135166 2405095 1098162 2009 4065 239422 -5568 -1025 29395 315373 1855546 684257 2008 302 79992 -57107 21054 41018 129361 244917 54624 2007 -312 5763 3923 1911 15950 218865 -540185 17581

FASW ASII BRAM INDS NIPS SMSM BATA JECC 2011 1911187 9330000 141799 -26256 -44904 229766 70624 10550 2010 1164935 2907000 57464 7370 25105 151302 106334 7766 2009 868140 11335000 213251 122838 843 268070 80887 27821 2008 1107949 10585000 199209 -120017 12889 130695 -36673 103386 2007 97144 11244269 143926 8827 -28757 105956 75428 -13579

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GGRM RMBA DVLA INAF KLBF MERK PYFA TCID 2011 -90307 143218 72518 29397 1473495 199630 1688 73141 2010 2872598 563862 130614 23713 1253908 213747 9538 157211 2009 3265201 444667 5689 40558 1363583 133442 5020 188222 2008 2260895 -55098 116185 -187307 807701 145237 737 101360 2007 1449178 -552085 93491 83418 362898 110967 2155 178543

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INTP SMCB SMGR AMFG ARNA TOTO ALMI BTON 2012 5674822 1692112 5591865 411135 237696 188137 -28929 26138 2011 3883711 2086236 4415753 335387 143853 233247 212460 33565 2010 3376092 1061234 3359368 481895 115491 156058 -73946 21402 2009 3184422 1542865 4246498 341732 87986 227528 185970 10821 2008 1619202 1173589 2628308 476811 91170 184900 226027 21115

JPRS LION LMSH BUDI EKAD ETWA SRSN BRNA 2012 -10271 66606 10589 1646 28583 53434 -7454 101096 2011 -36795 40207 5100 74060 14468 -72595 29714 96771 2010 48826 32526 9648 157306 13961 -150767 7790 60380 2009 -9626 50456 4065 239422 -5568 -1025 -26581 27083 2008 116895 28540 302 79992 -57107 21054 24055 15870

IGAR TRST CPIN JPFA SIPD MAIN FASW ASII 2012 32192 76504 1689376 299125 -142721 293047 422205 8932000 2011 26839 219766 1076052 -75144 22465 66219 1911187 9330000 2010 84926 135166 2405095 1098162 24842 148915 1164935 2907000 2009 29395 315373 1855546 684257 -7076 90193 868140 11335000 2008 41018 129361 244917 54624 -50965 13255 1107949 10585000

AUTO IMAS INDS LPIN NIPS SMSM BATA JECC

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KBLI SCCO VOKS AISA DLTA INDF PSDN SKLT 2012 9505 137154 104784 109316 248441 7407134 10746 15261 2011 79075 134184 138014 29662 177328 4968991 20801 17709 2010 77255 -29979 114922 -23125 31743 6909950 -4565 8089 2009 46246 184517 27307 50815 169345 2314507 -44342 11690 2008 42291 -74244 -15603 33594 161947 2684806 82839 12762

STTP GGRM DVLA INAF KLBF MERK PYFA MRAT 2012 24461 3953574 119207 -40915 1376344 138968 449 12709 2011 89729 -90307 72518 29397 1473495 199630 1688 1143 2010 -13518 2872598 130614 23713 1253908 213747 9538 4614 2009 99953 3265201 5689 40558 1363583 133442 5020 2438 2008 -9780 2260895 116185 -187307 807701 145237 737 30431

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INTP SMCB SMGR AMFG ARNA TOTO ALMI BTON 2013 5419268 2262247 6047147 551871 278878 320627 -713749 11078 2012 5674822 1692112 5591865 411135 237696 188137 -28929 26138 2011 3883711 2086236 4415753 335387 143853 233247 212460 33565 2010 3376092 1061234 3359368 481895 115491 156058 -73946 21402 2009 3184422 1542865 4246498 341732 87986 227528 185970 10821

JPRS LION LMSH BUDI EKAD ETWA SRSN IGAR 2013 78623 52557 13815 222244 23212 -226070 37889 31572 2012 -10271 66606 10589 1646 28583 53434 -7454 32192 2011 -36795 40207 5100 74060 14468 -72595 29714 26839 2010 48826 32526 9648 157306 13961 -150767 7790 84926 2009 -9626 50456 4065 239422 -5568 -1025 -26581 29395

TRST CPIN JPFA SIPD MAIN ASII AUTO IMAS

2013 135467 2061273 175820 88982 109333 21250000 551756 -2354545 2012 76504 1689376 299125 -142721 293047 8932000 537785 -2876088 2011 219766 1076052 -75144 22465 66219 9330000 258576 -1215207 2010 135166 2405095 1098162 24842 148915 2907000 374748 -1196411 2009 315373 1855546 684257 -7076 90193 11335000 595745 772184

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AISA DLTA INDF MYOR PSDN SKLT STTP GGRM 2013 78729 348712 6928790 987023 81550 26894 58656 2472971 2012 109316 248441 7407134 830244 10746 15261 24461 3953574 2011 29662 177328 4968991 -607940 20801 17709 89729 -90307 2010 -23125 31743 6909950 238254 -4565 8089 -13518 2872598 2009 50815 169345 2314507 446430 -44342 11690 99953 3265201

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INTP SMCB SMGR AMFG ARNA TOTO ALMI BTON 2014 5344607 1709438 6721171 564250 238938 307709 -935672 7644 2013 5419268 2262247 6047147 551871 278878 320627 -713749 11078 2012 5674822 1692112 5591865 411135 237696 188137 -28929 26138 2011 3883711 2086236 4415753 335387 143853 233247 212460 33565 2010 3376092 1061726 3359368 481895 115491 156058 -73946 21402

LION LMSH BUDI EKAD SRSN IGAR TRST CPIN 2014 61833 10000 68190 4641 9623 25763 236910 239221 2013 52557 13815 222244 23212 37889 31572 135467 2061273 2012 66606 10589 1646 28583 -7454 32192 76504 1689376 2011 40207 5100 74060 14468 29714 26839 219766 1076052 2010 32526 9648 157306 13961 7790 84926 135166 2405095

JPFA SIPD ASII AUTO GJTL INDS SMSM RICY 2014 1570533 -26516 14963000 264565 152146 65911 449864 47145 2013 175820 88982 21250000 551756 1299132 255756 449577 -84880 2012 299125 -142721 8932000 537785 1707135 104474 353111 43323 2011 -75144 22465 9330000 258576 304312 -26256 229766 15788 2010 1098162 24842 2907000 374748 1010980 7370 151302 32999

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Data Penjualan Perusahaan Sampel Tahun 2010

INTP SMGR ARNA TOTO ALMI BTON JPRS LION 2010 _{3376092 3359368 115491 156058} _-73946 ₂₁₄₀₂ ₄₈₈₂₆ ₃₂₅₂₆ 2009 _{3184422 4246498} ₈₇₉₈₆ ₂₂₇₅₂₈ ₁₈₅₉₇₀ ₁₀₈₂₁ _-9626 ₅₀₄₅₆ 2008 1619202 2628308 91170 184900 226027 21115 116895 28540 2007 _{1403488 2074598} ₇₆₉₄₀ ₇₉₈₅₇ _-67657 ₃₉₉₂ ₄₀₉₂ ₁₃₃₂₁ 2006 1212866 1594060 39030 99309 -152054 -322 -47642 26486

LMSH EKAD IGAR TRST FASW ASII BRAM SMSM 2010 ₉₆₄₈ ₁₃₉₆₁ ₈₄₉₂₆ _{135166 1164935 2907000} ₅₇₄₆₄ ₁₅₁₃₀₂ 2009 ₄₀₆₅ _-5568 ₂₉₃₉₅ ₃₁₅₃₇₃ _{868140 11335000 213251 268070} 2008 ₃₀₂ _-57107 ₄₁₀₁₈ _{129361 1107949 10585000 199209 130695} 2007 _-312 ₃₉₂₃ ₁₅₉₅₀ ₂₁₈₈₆₅ ₉₇₁₄₄ _{11244269 143926 105956} 2006 979 -1738 28197 149346 88767 9020067 189866 74242

IKBI VOKS AISA DLTA INDF MLBI PSDN SKLT 2010 _-36295 _{114922 -23125} ₃₁₇₄₃ _{6909950 320056} _-4565 ₈₀₈₉ 2009 112732 27307 50815 169345 2314507 526980 -44342 11690 2008 ₆₈₂₁₅ _-15603 ₃₃₅₉₄ _{161947 2684806 415213} ₈₂₈₃₉ ₁₂₇₆₂ 2007 ₈₆₇₈₅ _-3031 ₄₄₆₄₉ ₈₇₂₇₃ _{2502001 227271} ₈₇₄₂ ₁₂₈₅ 2006 ₅₀₀₃₄ _-25374 _-1877 ₁₈₁₀₈ _{1487025 166742} ₅₁₃₂ ₃₄₁₆

GGRM RMBA KLBF MERK PYFA TCID UNVR

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INTP SMGR ARNA TOTO ALMI BTON JPRS LION 2011 _3883711 _4415753 _{143853 233247} ₂₁₂₄₆₀ ₃₃₅₆₅ _-36795 ₄₀₂₀₇ 2010 _3376092 _3359368 _{115491 156058} _-73946 ₂₁₄₀₂ ₄₈₈₂₆ ₃₂₅₂₆ 2009 3184422 4246498 87986 227528 185970 10821 -9626 50456 2008 _1619202 _2628308 ₉₁₁₇₀ ₁₈₄₉₀₀ ₂₂₆₀₂₇ ₂₁₁₁₅ ₁₁₆₈₉₅ ₂₈₅₄₀ 2007 1403488 2074598 76940 79857 -67657 3992 4092 13321

LMSH BUDI EKAD ETWA IGAR TRST CPIN JPFA 2011 ₅₁₀₀ ₇₄₀₆₀ ₁₄₄₆₈ _-72595 ₂₆₈₃₉ _{219766 1076052} _-75144 2010 ₉₆₄₈ ₁₅₇₃₀₆ ₁₃₉₆₁ _-150767 ₈₄₉₂₆ _{135166 2405095 1098162} 2009 ₄₀₆₅ ₂₃₉₄₂₂ _-5568 _-1025 ₂₉₃₉₅ _{315373 1855546 684257} 2008 ₃₀₂ ₇₉₉₉₂ _-57107 ₂₁₀₅₄ ₄₁₀₁₈ ₁₂₉₃₆₁ ₂₄₄₉₁₇ ₅₄₆₂₄ 2007 -312 5763 3923 1911 15950 218865 -540185 17581

FASW ASII BRAM INDS NIPS SMSM BATA JECC 2011 _{1911187 9330000} ₁₄₁₇₉₉ _-26256 _{-44904 229766 70624} ₁₀₅₅₀ 2010 1164935 2907000 57464 7370 25105 151302 106334 7766 2009 _{868140 11335000 213251} ₁₂₂₈₃₈ ₈₄₃ _{268070 80887} ₂₇₈₂₁ 2008 _{1107949 10585000 199209} _-120017 ₁₂₈₈₉ _{130695 -36673 103386} 2007 ₉₇₁₄₄ _{11244269 143926} ₈₈₂₇ _{-28757 105956 75428} _-13579

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GGRM RMBA DVLA INAF KLBF MERK PYFA TCID 2011 -90307 143218 72518 29397 1473495 199630 1688 73141 2010 _{2872598 563862 130614} ₂₃₇₁₃ _1253908 ₂₁₃₇₄₇ ₉₅₃₈ ₁₅₇₂₁₁ 2009 _{3265201 444667} ₅₆₈₉ ₄₀₅₅₈ _1363583 ₁₃₃₄₄₂ ₅₀₂₀ ₁₈₈₂₂₂ 2008 _2260895 _-55098 ₁₁₆₁₈₅ _-187307 ₈₀₇₇₀₁ ₁₄₅₂₃₇ ₇₃₇ ₁₀₁₃₆₀ 2007 1449178 -552085 93491 83418 362898 110967 2155 178543

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INTP SMCB SMGR AMFG ARNA TOTO ALMI BTON

2012 5674822 1692112 5591865 411135 237696 188137 -28929 26138 2011 3883711 2086236 4415753 335387 143853 233247 212460 33565 2010 3376092 1061234 3359368 481895 115491 156058 -73946 21402 2009 3184422 1542865 4246498 341732 87986 227528 185970 10821 2008 1619202 1173589 2628308 476811 91170 184900 226027 21115

JPRS LION LMSH BUDI EKAD ETWA SRSN BRNA 2012 -10271 66606 10589 1646 28583 53434 -7454 101096 2011 -36795 40207 5100 74060 14468 -72595 29714 96771 2010 48826 32526 9648 157306 13961 -150767 7790 60380 2009 -9626 50456 4065 239422 -5568 -1025 -26581 27083 2008 116895 28540 302 79992 -57107 21054 24055 15870

IGAR TRST CPIN JPFA SIPD MAIN FASW ASII

2012 32192 76504 1689376 299125 -142721 293047 422205 8932000 2011 26839 219766 1076052 -75144 22465 66219 1911187 9330000 2010 84926 135166 2405095 1098162 24842 148915 1164935 2907000 2009 29395 315373 1855546 684257 -7076 90193 868140 11335000 2008 41018 129361 244917 54624 -50965 13255 1107949 10585000

AUTO IMAS INDS LPIN NIPS SMSM BATA JECC

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KBLI SCCO VOKS AISA DLTA INDF PSDN SKLT 2012 9505 137154 104784 109316 248441 7407134 10746 15261 2011 79075 134184 138014 29662 177328 4968991 20801 17709 2010 77255 -29979 114922 -23125 31743 6909950 -4565 8089 2009 46246 184517 27307 50815 169345 2314507 -44342 11690 2008 42291 -74244 -15603 33594 161947 2684806 82839 12762

STTP GGRM DVLA INAF KLBF MERK PYFA MRAT 2012 24461 3953574 119207 -40915 1376344 138968 449 12709 2011 89729 -90307 72518 29397 1473495 199630 1688 1143 2010 -13518 2872598 130614 23713 1253908 213747 9538 4614 2009 99953 3265201 5689 40558 1363583 133442 5020 2438 2008 -9780 2260895 116185 -187307 807701 145237 737 30431

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2013 18691286 9686262 24501241 3216480 1417640 1711307 2871313 113548 2012 17290337 9011076 19598248 2857310 1113664 1576763 3221635 155006 2011 13887892 7523964 16378794 2596271 922685 1341927 3609867 153646 2010 11137805 5960589 14344189 2426138 830184 1121499 3019070 127919 2009 10576456 5943881 14387850 1912966 714062 980327 1754202 133111

JPRS LION LMSH BUDI EKAD ETWA SRSN IGAR 2013 195247 333674 256211 2568954 418669 1206066 392316 643403 2012 461125 333922 223079 2295369 385037 1002232 384145 556446 2011 641375 268414 207523 2503984 328460 904236 387354 512774 2010 427793 207833 161012 2124381 254276 810859 342870 536166 2009 302868 197508 124811 1782132 205218 765431 352543 501127

TRST CPIN JPFA SIPD MAIN ASII AUTO IMAS

2013 2033149 25662992 21412085 3854272 4193082 193880000 10701988 20094736 2012 1949153 21310925 17832702 4354470 3349567 188053000 8277485 19780838 2011 2025867 17957972 15633068 4029131 2634461 162564000 7363659 15776580 2010 1745511 15077822 13955792 3642501 2036519 129991000 6255109 10935335 2009 1571511 14569267 14340277 3242551 1868616 98526000 5265798 6939570

INDS LPIN SMSM BATA JECC KBLI SCCO VOKS

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AISA DLTA INDF MYOR PSDN SKLT STTP GGRM 2013 4056735 2001359 57731998 12017837 1279553 567049 1694935 55436954 2012 2747623 1719815 50059427 10510626 1305117 401724 1283736 49028696 2011 1752802 1394153 45332256 9453866 1246291 344436 1027684 41884352 2010 705220 1205482 38403360 7224165 928527 314146 762613 37691997 2009 533194 1264851 37140830 4777175 592358 276312 627115 32973080

DVLA KLBF MERK PYFA TCID UNVR KDSI

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2014 19996264 10528723 26987035 3672186 1609759 2053630 3336088 96008 2013 18691286 9686262 24501241 3216480 1417640 1711307 2871313 113548 2012 17290337 9011076 19598248 2857310 1113664 1576763 3221635 155006 2011 13887892 7523964 16378794 2596271 922685 1341927 3609867 153646 2010 11137805 5960589 14344189 2426138 830184 1121499 3019070 127919

LION LMSH BUDI EKAD SRSN IGAR TRST CPIN

2014 377623 249072 2284211 526574 472835 737863 2507885 29150275 2013 333674 256211 2568954 418669 392316 643403 2033149 25662992 2012 333922 223079 2295369 385037 384145 556446 1949153 21310925 2011 268414 207523 2503984 328460 387354 512774 2025867 17957972 2010 207833 161012 2124381 254276 342870 536166 1745511 15077822

JPFA SIPD ASII AUTO GJTL INDS SMSM RICY

2014 24458880 2505575 201701000 12255427 13070734 1866977 2632860 1185444 2013 21412085 3854272 193880000 10701988 12352917 1702447 2372983 984185 2012 17832702 4354470 188053000 8277485 12578596 1476988 2163842 749973 2011 15633068 4029131 162564000 7363659 11841396 1234986 1807891 616395 2010 13955792 3642501 129991000 6255109 9853904 1027120 1561787 580322

BATA JECC KBLI SCCO AISA DLTA INDF MYOR

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Data Laba Sebelum Pajak Perusahaan Sampel Tahun 2010-2014

INTP_10 4248476 3796327 INTP_11 4708156 4248476 INTP_12 6239550 4708156 3796327 2332787 4248476 3796327 4708156 4248476 2332787 1417692 3796327 2332787 4248476 3796327 1417692 862197 2332787 1417692 3796327 2332787 862197 1077812 1417692 862197 2332787 1417692 1077812 184570 862197 1077812 1417692 862197 INTP_13 6595154 6239550 INTP_14 6789602 6595154

6239550 4708156 6595154 6239550 4708156 4248476 6239550 4708156 4248476 3796327 4708156 4248476 3796327 2332787 4248476 3796327 2332787 1417692 3796327 2332787

SMCB_12 1872712 1533257 SMCB_13 1336548 1872712 SMCB_14 1007397 1336548 1533257 1147957 1872712 1533257 1336548 1872712 1147957 1296978 1533257 1147957 1872712 1533257 1296978 303468 1147957 1296978 1533257 1147957 303468 186502 1296978 303468 1147957 1296978 186502 241158 303468 186502 1296978 303468 SMGR_10 4722623 4655188 SMGR_11 5089952 4722623 SMGR_12 6287454 5089952

4655188 3589529 4722623 4655188 5089952 4722623 3589529 2560214 4655188 3589529 4722623 4655188 2560214 1857042 3589529 2560214 4655188 3589529 1857042 1477607 2560214 1857042 3589529 2560214 1477607 779426 1857042 1477607 2560214 1857042 SMGR_13 6920400 6287454 SMGR_14 7090766 6920400

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AMFG_12 463812 446661 AMFG_13 450753 463812 AMFG_14 597807 450753 446661 439009 463812 446661 450753 463812 439009 91424 446661 439009 463812 446661 91424 340456 439009 91424 446661 439009 340456 222816 91424 340456 439009 91424 222816 -17059 340456 222816 91424 340456 ARNA_10 107737 90887 ARNA_11 129918 107737 ARNA_12 212272 129918

90887 79074 107737 90887 129918 107737 79074 63088 90887 79074 107737 90887 63088 42009 79074 63088 90887 79074 42009 52881 63088 42009 79074 63088 52881 38513 42009 52881 63088 42009 ARNA_13 316350 212272 ARNA_14 348379 316350

212272 129918 316350 212272 129918 107737 212272 129918 107737 90887 129918 107737 90887 79074 107737 90887 79074 63088 90887 79074

TOTO_10 260027 254851 TOTO_11 293027 260027 TOTO_12 336282 293027 254851 90758 260027 254851 293027 260027 90758 83019 254851 90758 260027 254851 83019 117536 90758 83019 254851 90758 117536 93334 83019 117536 90758 83019 93334 39992 117536 93334 83019 117536 TOTO_13 323205 336282 TOTO_14 381883 323205

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IGAR_10 ₆₈₈₉₂ ₅₁₄₃₀ IGAR_11 ₇₁₇₆₈ ₆₈₈₉₂ IGAR_12 ₅₈₈₈₂ ₇₁₇₆₈

TRST_10 ₁₇₅₃₀₁ ₁₇₆₀₀₃ TRST_11 ₁₈₀₄₂₉ _{175301 TRST_12} ₈₀₇₄₉ ₁₈₀₄₂₉ 176003 25006 175301 176003 180429 175301 175301 176003 180429 175301 176003 25006 175301 176003 25006 23179 176003 25006

CPIN_11 _2974580 _2818227 CPIN_12 _3376499 _2974580 2818227 2160396 2974580 2818227 2160396 375589 2818227 2160396 375589 290598 2160396 375589 290598 268992 375589 290598 268992 68607 290598 268992 CPIN_13 _3451333 _3376499 CPIN_14 _2106892 _3451333

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JPFA_11 ₈₇₂₃₀₉ _1436855 _{JPFA_12 1364891 872309 JPFA_13 895947 1364891} 1436855 1249918 872309 1436855 1364891 872309 1249918 294051 1436855 1249918 872309 1436855

294051 291072 1249918 294051 1436855 1249918 291072 370105 294051 291072 1249918 294051 370105 77303 291072 370105 294051 291072 JPFA_14 ₅₄₂₅₄₉ ₈₉₅₉₄₇

895947 1364891 MAIN_12 383076 264611 MAIN_13 310888 383076

264611 224905 383076 264611 224905 112362 264611 224905 112362 14930 224905 112362 14930 41509 112362 14930 41509 71337 14930 41509

FASW_10 380980 387550 FASW_11 182076 380981 FASW_12 11029 182076 387550 35494 380981 387550 182076 380981 35494 178517 387550 35494 380981 387550 178517 149380 35494 178517 387550 35494 149380 12475 178517 149380 35494 178517

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ASII_10 21031000 16402000 ASII_11 25774000 21031000 ASII_12 27898000 25774000 16402000 15363000 21031000 16402000 25774000 21031000 15363000 10633605 16402000 15363000 21031000 16402000 10633605 5871528 15363000 10633605 16402000 15363000 5871528 8205759 10633605 5871528 15363000 10633605 8205759 8007203 5871528 8205759 10633605 5871528 ASII_13 27523000 27898000 ASII_14 27352000 27523000

27898000 25774000 27523000 27898000 25774000 21031000 27898000 25774000 21031000 16402000 25772000 21031000 16402000 15363000 21031000 16402000 15363000 10633605 16402000 15363000

AUTO_12 _{1263368 1255083} AUTO_13 _{1268604 1263368} AUTO_14 _{1108055 1268604}

1255083 1394261 1263368 1255083 1268604 1263368 1394261 947001 1255083 1394261 1263368 1255083 947001 771816 1394261 947001 1255083 1394261 771816 577248 947001 771816 1394261 947001 577248 386857 771816 577248 947001 771816 BRAM_10 213897 133937 BRAM_11 123007 213897

133937 160866 213897 133937 160866 66777 133937 160866 66777 39702 160866 66777 39702 199501 66777 39702 199501 86762 39702 199501 GJTL_14 ₃₉₄₀₅₉ ₁₆₆₄₇₃

166473 1457400 1457400 855681

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IMAS_12 1073071 1188362 IMAS_13 595522 1073071 1188362 645898 1073071 1188362 645898 230977 1188362 645898 230977 168441 645898 230977 168441 30588 230977 168441 30588 -104601 168441 30588

INDS_11 ₁₆₀₆₈₀ _{105011 INDS_12 180798} _{160680 INDS_13 184580} ₁₈₀₇₉₈ 105011 79914 160680 105011 180798 160680 79914 47163 105011 79914 160680 105011 47163 21190 79914 47163 105011 79914 21190 4355 47163 21190 79914 47163 4355 -8364 21190 4355 47163 21190 INDS_14 ₁₆₇₅₄₀ ₁₈₄₅₈₀

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SMSM_10 204765 185861 SMSM_11 279598 204765 SMSM_12 344721 279598 185861 143624 204765 185861 279598 204765 143624 130617 185861 143624 204765 185861 130617 105337 143624 130617 185861 143624 105337 102069 130617 105337 143624 130617 102069 98051 105337 102069 130617 105337 SMSM_13 461143 344721 SMSM_14 541150 461143

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IKBI_10 ₇₆₄₉ ₄₀₇₁₀

KBLI_12 ₁₇₂₅₅₅ ₉₄₁₂₈ _{KBLI_13 105179} _{172555 KBLI_14} ₉₄₂₇₅ ₁₀₅₁₇₉ 94128 66716 172555 94128 105179 172555 66716 32640 94128 66716 172555 94128 32640 48218 66716 32640 94128 66716 48218 41519 32640 48218 66716 32640 41519 68940 48218 41519 32640 48218 SCCO_12 ₂₂₄₆₇₆ _{145106 SCCO_13 145159} _{224676 SCCO_14 182347} ₁₄₅₁₅₉

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VOKS_10 ₁₇₀₄₄ ₇₅₅₉₁ _{VOKS_11 140896} ₁₇₀₄₄ _{VOKS_12 184655 140896} VOKS_13 ₅₁₆₀₂ ₁₈₄₆₅₅

184655 140896 140896 17044

17044 75591 75591 10653 10653 77183

AISA_10 185179 52443 AISA_11 94187 185179 AISA_12 324465 94187 52443 52975 185179 52443 94187 185179 52975 18863 52443 52975 185179 52443 18863 1195 52975 18863 52443 52975 1195 785 18863 1195 52975 18863 785 2994 1195 785 18863 1195 AISA_13 449586 324465 AISA_14 484592 449586

324465 94187 449586 324465 94187 185179 324465 94187 185179 52443 94187 185179

52443 52975 185179 52443 52975 18863 52443 52975

DLTA_10 ₁₉₂₉₇₂ ₁₇₈₀₀₅ DLTA_11 ₂₀₄₈₇₁ ₁₉₂₉₇₂ DLTA_12 ₂₈₇₅₀₅ ₂₀₄₈₇₁ 178005 117738 192972 178005 204871 192972 117728 66622 178005 117728 192972 178005 66622 60756 117728 66622 178005 117728 60756 79071 66622 60756 117728 66622 79071 57390 60756 79071 66622 60756 DLTA_13 ₃₅₈₃₉₆ ₂₈₇₅₀₅ DLTA_14 ₃₇₉₅₁₉ ₃₅₈₃₉₆

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INDF_10 5432375 4063813 INDF_11 6352389 5432375 INDF_12 6316960 6352389 4063813 2599823 5432375 4063813 6352389 5432375 2599823 2065229 4063813 2599823 5432375 4063813 2065229 1225224 2599823 2065229 4063813 2599823 1225224 425761 2065229 1225224 2599823 2065229 425761 863321 1225224 425761 2065229 1225224 INDF_13 4666958 6316960 INDF_14 6229297 4666958

6316960 6352389 4666958 6316960 6352389 5432375 6309756 6352389 5432375 4063813 6352389 5432375 4063813 2599823 5432375 4063813 2599823 2065229 4063813 2599823 MLBI_10 594162 472491 MLBI_11 680487 594162

472491 313976 594162 472491 313976 131151 472491 313976 131151 111061 313976 131151 111061 128589 131151 111061 128589 128867 111061 128589 MYOR_13 1356073 959815 MYOR_14 529701 1356073

959815 626441 1356073 959815 626441 658359 959815 626441 658359 503934 626441 658359 503934 274070 658359 503934 274070 209828 503934 274070

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PSDN_13 ₄₃₂₃₈ ₅₀₇₉₅ STTP_14 167765 142799

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GGRM_10 5631296 4828213 GGRM_11 6614971 5631296 GGRM_12 5530646 6614971 4828213 2656344 5631296 4828213 6614971 5631296 2656344 2204841 4828213 2656344 5631296 4828213 2204841 1603431 2656344 2204841 4828213 2656344 1603431 2710464 2204841 1603431 2656344 2204841 2710464 2570280 1603431 2710464 2204841 1603431 GGRM_13 5936204 5530646 GGRM_14 7205845 5936204

5530646 6614971 5936204 5530646 6614971 5631296 5530646 6614971 5631296 4828213 6614971 5631296 4828213 2656344 5631296 4828213 2656344 2204841 4828213 2656344 RMBA_10 367448 89117 RMBA_11 485237 367448

89117 244177 367448 89117 244177 281084 89117 244177 281084 179538 244177 281084 179538 105402 281084 179538 105402 90246 179538 105402

DVLA_11 166325 153869 DVLA_12 204477 166325 DVLA_13 175757 204477 153869 114093 166325 153869 204477 166325 114093 109200 153869 114093 166325 153869 109200 77309 114093 109200 153869 114093 77309 83376 109200 77309 114093 109200 83376 106051 77309 83376 109200 77309 DVLA_14 105866 175757

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INAF_11 ₅₅₂₀₃ ₂₀₄₀₉ INAF_12 ₆₁₇₃₂ ₅₅₂₀₃

KLBF_10 1770435 1471072 KLBF_11 1987259 1770435 KLBF_12 2308017 1987259 1471072 1178022 1770435 1471072 1987259 1770435 1178022 1158667 1471072 1178022 1770435 1471072 1158667 1090081 1178022 1158667 1471072 1178022 1090081 1015565 1158667 1090081 1178022 1158667 1015565 652281 1090081 1015565 1158667 1090081 KLBF_13 2572523 2308017 KLBF_14 2763701 2572523

2308017 1987259 2572523 2308017 1987259 1770435 2308017 1987259 1770435 1471072 1987259 1770435 1471072 1178022 1770435 1471072 1178022 1158667 1471072 1178022

MERK_10 157318 207925 MERK_11 283227 157318 MERK_12 145915 283227 207925 143003 157318 207925 283227 157318 143003 128290 207925 143003 157318 207925 128290 123651 143003 128290 207925 143003 123651 83922 128290 123651 143003 128290 83922 82436 123651 83922 128290 123651 MERK_13 234708 145915

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PYFA_10 ₅₆₃₈ ₅₄₃₀ PYFA_11 ₇₀₈₅ ₅₆₃₈ PYFA_12 ₇₉₇₂ ₇₀₈₅

TCID_10 173525 176152 TCID_11 190143 173525 TCID_12 203263 190143 176152 168520 173525 176152 190143 173525 168520 160762 176152 168520 173525 176152 160762 142946 168520 160762 176152 168520 142946 134651 160762 142946 168520 160762 134651 119561 142946 134651 160762 142946 TCID_13 218298 203263 TCID_14 239429 218298

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UNVR_10 4538643 4248590 UNVR_11 5574799 4538643 UNVR_12 6466765 5574799 4248590 3448405 4538643 4248590 5574799 4538643 3448405 2821441 4248590 3448405 4538643 4248590 2821441 2464792 3448405 2821441 4248590 3448405 2464792 2064407 2821441 2464792 3448405 2821441 2064407 2108413 2464792 2064407 2821441 2464792 UNVR_13 7158808 6466765 UNVR_14 7676722 7158808

6466765 5574799 7158808 6466765 5574799 4538643 6466765 5574799 4538643 4248590 5574799 4538643 4248590 3448405 4538643 4248590 3448405 2821441 4248590 3448405

KDSI_11 ₃₀₉₄₉ ₁₉₄₁₈ KDSI_13 ₄₇₁₇₆ ₄₇₆₃₅ _{KDSI_14} ₅₇₉₇₈ ₄₇₁₇₆ 19418 16530 47635 30949 47176 47635 16530 12899 30949 19418 47635 30949 12899 21812 19418 16530 30949 19418 21812 12478 16530 12899 19418 16530 12478 -6918 12899 21812 16530 12899 LMPI_11 7745 4565 LMPI_12 5081 7745

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