DAFTAR NAMA PERUSAHAAN YANG MENJADI SAMPEL
No Kode Nama Perusahaan
1 SMCB Holcim Indonesia Tbk 2 AMFG Asahimas Flat Glass Tbk 3 TOTO Surya Toto Indonesia Tbk 4 AKPI Argha Karya Prima Industry Tbk 5 IGAR Champion Pasific Indonesia Tbk 6 TRST Trias Sentosa Tbk
7 CPIN Charoen Pokphand Indonesia Tbk 8 JPFA Japfa Comfeed Indonesia Tbk 9 INDS Indospring Tbk
10 KBLM Kabelindo Murni Tbk
11 ICBP Indofood CBP Sukses Makmur Tbk 12 INDF Indofood Sukses Makmur Tbk 13 MLBI Multi Bintang Indonesia Tbk 14 MYOR Mayora Indah Tbk
15 ULTJ Ultrajaya Milk Industry and Trading Company Tbk 16 GGRM Gudang Garam Tbk
17 HMSP Hanjaya Mandala Sampoerna Tbk 18 KLBF Kalbe Farma Tbk
82 Lampiran 2
DAFTAR HASIL PENGUMPULAN DATA VARIABEL INDEPENDEN
Deferred Tax Liabilities, Deferred Tax Asset dan Akrual Tahun 2013
No Kode Perusahaan DTL DTA ACC
Tahun 2014
No Kode Perusahaan DTL DTA ACC
7 CPIN -0,00056 3,66517 -0,66034
8 JPFA -0,00015 0,06368 -0,70805
9 INDS -0,00258 0,64334 -0,60115
10 KBLM -0,00124 -0,53430 -0,24242
11 ICBP -0,00074 0,51199 -0,55785
12 INDF -0,00133 0,27062 -0,42538
13 MLBI 0,00587 0,04254 -0,45480
14 MYOR 0,00017 2,34566 -0,61132
15 ULTJ -0,00412 5,82933 -0,45451
16 GGRM 0,00169 0,13050 -0,50519
17 HMSP 0,00000 0,46474 -0,47643
18 KLBF 0,00009 0,10154 -0,42033
19 TSPC -0,00018 0,00122 -0,38662
84 Lampiran 3
VARIABEL DEPENDEN Manajemen Laba
Tahun 2013 dan 2014
No Kode Perusahaan 2013 2014
OUTPUT HASIL PENGUJIAN DATA SPSS ANALISIS REGRESI BERGANDA
Hasil Uji Statistik Deskriptif
Descriptive Statistics
N Minimum Maximum Mean
Std. Deviation
DTL 40 -.0041 .0358 .003037 .0092385
DTA 40 -.6510 47.7589 1.587642 7.5748361
ACC 40 -2.4604 .3564 -.581214 .3894426
EM 40 -77.8000 92.6800 1.725885 22.6823562
Valid N
86 Hasil Uji Normalitas
Unstandardiz ed Residual
N 40
Normal Parametersa Mean .0000000
Std. Deviation 22.66247566
Most Extreme Differences
Absolute .405
Positive .405
Negative -.325
Kolmogorov-Smirnov Z 2.562
Asymp. Sig. (2-tailed) .0845
a. Test distribution is Normal.
Hasil Uji Multikolonieritas
Coefficientsa
Model
Unstandardized Coefficients
Standardized
Coefficients Collinearity Statistics
B Std. Error Beta Tolerance VIF
1 (Constant) 2.921 6.935
DTL 67.189 464.153 .027 .776 1.289
DTA -.053 .505 -.018 .974 1.027
ACC 2.264 10.899 .039 .792 1.263
88 Hasil Uji Heteroskedastisitas
Coefficientsa
a. Dependent Variable: AbsUt
Hasil Uji Autokorelasi Runs Test
Unstandardiz ed Residual
Test Valuea -1.79284
Cases < Test Value 20
Asymp. Sig.
(2-tailed) .423
a. Median
Model
a. Dependent Variable: EM
Hasil Uji F (Simultan)
ANOVAb
a. Predictors: (Constant), ACC, DTA, DTL
b. Dependent Variable: EM
Hasil Uji Koefisien Determinasi (R2) Model Summaryb
Model R R Square
Adjusted R Square
Std. Error of the Estimate
1 .228a .052 .027 .6636607
a. Predictors: (Constant), ACC, DTA, DTL
