Page 1
Lampiran 1: Perusahaan Manufaktur (Terdaftar di BEI 2013) yang Menggunakan
Sistem ERP
No. Kode
Saham
Nama
Emiten
Software/A
plikasi
Tahu
n
Tahun
IPO Keterangan
1. INTP
Indocement
Tunggal
Prakarsa Tbk
Sudah
menggunak
an
2006 1989 Menggunakan aplikasi e-workflow atau intranet
2. SMBR
Semen
Baturaja
Persero Tbk
JD Edwards 2009 2013 IPO 28 Juni 2013
3. SMCB
Holcim
Indonesia
Tbk/Semen
Cibinong
SAP 2005 1997
4. SMGR
Semen Gresik
Tbk/Semen
Indonesia
Persero Tbk
JD
Edwards 2002 1991
5. AMFG Asahimas Flat
Glass Tbk
Sudah
menggunak
an
2003 1995
2001 baru diputuskan menggunakan ERP
(https://indonesianenterprisedotcom.wordpress.com/2012/02/13/
pt-asahimas-flat-gass-tbk/ dan
http://www.waytodeal.com/web/asahimasflatglass/about)
6. IKAI
Inti keramik
Alam Asri
Industri Tbk
SAP 2002 1997
7. MLIA
Mulia
Industrindo
Tbk
SAP 2006 1994 15 Des 2004 ttd kontrak dengan SAP
(http://global.sap.com/news-reader/index.epx?pressid=3699)
8. TOTO Surya Toto
Indonesia Tbk SAP 2005 1990
9. KRAS Krakatau
Steel Tbk SAP 1995 2010 Laporan keuangan terlalu lama (<1999)
10. NIKL
Pelat Timah
Nusantara
Tbk
SAP 2011 2009 Tahun +3 (2014) belum ada informasi keuangan perusahaan
11. PICO Pelangi Indah
Canindo Tbk SAP <2010 1996 Informasi tahun penggunaan ERP tidak jelas
12. BRPT Barito Pacific
Tbk
Sudah
menggunak
an
2000 1993
(http://www.scribd.com/doc/88739421/Perusahaan-Di-
Indonesia-Yang-Menggunakan-ERP-System#scribd). Sumber
data yang ada setelah tahun 1999
13. CPIN
Charoen
Pokphand
Indonesia Tbk
SAP 2003 1991
14. JPFA
Japfa
Comfeed
Indonesia Tbk
SAP 2002 1989 Laporan keuangan periode 2002-2003 tidak ditemukan
15. SIPD Sierad
Produce Tbk
Sudah
menggunak
an
2005 1996
16. INKP
Indah Kiat
Pulp & Paper
Tbk
SAP 2003 1990
17. TKIM
Pabrik Kertas
Tjiwi Kimia
Tbk
Sudah
menggunak
an
2003 1990
18. ASII
Astra
International
Tbk
SAP 1996 1990 Laporan keuangan terlalu lama (<1999)
Page 2
19. AUTO Astra Auto Part Tbk
SAP 2010 1998
20. GDYR Goodyear
Indonesia Tbk SAP
Tidak
ditem
ukan
1980 Tidak ditemukan informasi tahun penggunaan sistem ERP
21. GJTL Gajah
Tunggal Tbk
Sudah
menggunakan
2006 1990
22. PRAS
Prima Alloy
Steel
Universal Tbk
Sudah
menggunak
an
2005 1990
23. CNTX
Century
Textile Industry Tbk
Sudah
menggunakan
Tidak
ditemukan
1979 Informasi tahun implementasi sistem ERP maupun penggunaan
aplikasinya tidak ditemukan
24. MYTX Apac Citra
Centertex Tbk
Sudah
menggunak
an
2002 1989 Laporan keuangan periode 1998-1999 tidak ditemukan
25. TRIS
Trisula
International Tbk
aplikasi
microsoft 2013 2012 Perusahaan akan menggunakan sistem ERP tahun 2013
26. JECC Jembo Cable
Company Tbk ERP Baan 2005 1992
27. VOKS Voksel
Electric Tbk
Sudah
menggunakan
2005 1990 Tidak ditemukan informasi keuangan tahun 2008
28. DLTA Delta Djakarta
Tbk SAP
Tidak
ditem
ukan
1984 Tidak ditemukan informasi tahun implementasi ERP
29. ICBP
Indofood CBP
Sukses Makmur Tbk
SAP 2010 2010 IPO tahun 2010
30. INDF
Indofood
Sukses
Makmur Tbk
SAP 2002 1994
31. MYOR Mayora Indah
Tbk SAP 2003 1990
32. ULTJ
Ultrajaya
Milk Industry
and Trading
Company Tbk
SAP 2002 1990
33. HMSP
Hanjaya
Mandala
Sampoerna
Tbk
Sudah
menggunak
an
2002 1990
34. RMBA
Bentoel
Internasional
Investama
Tbk
SAP
Business
Planning
and
Consolidati
on (Sistem
B-1)
2004 1990
35. WIIM Wismilak Inti
Makmur Tbk SAP 2013 2012 9 Oktober 2013 baru dilaksanakan ERP
36. INAF Indofarma
Tbk
Sudah
menggunak
an
2002 2001 Tidak ditemukan laporan keuangan periode 1998-1999
37. KAEF Kimia Farma
Tbk
Sudah
menggunak
an
2002 2001
38. KLBF Kalbe Farma
Tbk
Sudah
menggunak
an
2001 1991 Tahun 1997 tidak mendapat informasi keuangan
Page 3
39. TSPC Tempo Scan Pacific Tbk
Sudah
menggunakan
2003 1994
40. UNVR Univeler
Indonesia Tbk SAP 2007 1982
Page 4
Lampiran 2: Data Untuk Perhitungan Proksi Manajemen Laba (1)
Perush Tahun LK NI CF PPE TA-1 Sales DSales TR DTR
INTP -3 2003 670289725534 1387419853536 8140674858601 11437523470764 4157683466642 209400960709 317314692865 31321115187
SMCB -3 2002 502455000000 136544000000 7003445000000 5920392627636 1978932000000 174364000000 239296000000 11680153042
SMGR -3 1999 240586164000 786082707000 6606111673000 7089637946000 3091659941000 776857988000 627139502000 367536020000
AMFG -3 2000 -23473160000 378521304000 940285692000 1679349886000 1029053420000 242575560000 118522637000 7720816000
IKAI -3 1999 -207647595475 158880335 659593328456 764122194410 100649709563 -20033588034 122104317840 -13946834528
MLIA -3 2003 -170844216000 220657530000 2491195404000 4287247147000 2156267283000 -25432933000 389527898000 41763044000
TOTO -3 2002 68873709808 62663749439 327872133870 525602682547 414703624016 -2916597215 73684712967 13973018953
CPIN -3 2000 129306638760 365259451881 518110043608 1882396143259 2877121442995 498375614852 214781520230 2124330547
SIPD -3 2002 -74369245810 9819917934 435016866169 1314479647961 1315701903665 7833531799 125280364636 -30890167408
INKP -3 2000 -3844552607805 3333266567785 37646173670780 42237531694600 14817315372295 5505515654595 2924192531805 -2112902780595
TKIM -3 2000 -3450949386710 -1026720756545 13619363617835 16337581223800 7944501749665 1779898072765 388099730590 -2214388300410
AUTO -3 2007 454907000000 241784000000 669122000000 3028160000000 4205275000000 833377000000 705728000000 127073000000
GJTL -3 2003 871131000000 563534000000 6514756000000 12457376000000 5729506000000 168604000000 920908000000 81196000000
PRAS -3 2002 22882868487 6826385551 105937206930 528453256816 192471442920 12625523788 109098479804 -88144951003
JECC -3 2002 4955673000 19468701000 96627276000 300833608000 258270520000 -33136395000 63417854000 -33202254000
INDF -3 1999 1395399461005 2085851342474 4987342802511 11086190593047 11548598563289 2714242437189 786140076528 245968962221
MYOR -3 2000 -23373343552 26631301312 742829526495 1310161374881 684558148595 140447776588 191552063001 15796815511
ULTJ -3 1999 12104290527 11582301054 335819294553 472306549280 255031743164 66140797303 37003054354 4858706049
HMSP -3 1999 1546000000 647306000000 1595034000000 5223614000000 7412032000000 2762632000000 101775000000 -1974000000
RMBA -3 2001 176984780978 130650763469 436738759099 1677351079248 3872953078053 1674022017511 170139656116 74022295024
KAEF -3 1999 98245856018 -60759953016 83792337839 662955483707 1059114594753 275429795592 99866742640 -8696462089
TSPC -3 2000 347786590579 363225965467 262980745233 1083043867018 1451646153157 120137398858 153359861258 5240074655
UNVR -3 2004 1468445000000 1415869000000 1348402000000 3416276000000 8984822000000 861197000000 495047000000 30075000000
INTP -2 2004 116023426558 1303966340595 7761254118072 10145065834358 4615507373678 457823907036 411847154062 94532461197
SMCB -2 2003 174117000000 310829000000 6663954000000 7713791000000 2240296000000 261364000000 252045000000 12749000000
SMGR -2 2000 342762994000 532201669000 4833519800000 7166300537000 3596410361000 504750420000 624372359000 -2767143000
AMFG -2 2001 126293524000 457063266000 865129494000 1689159344000 1226821222000 197767802000 81651863000 -36870774000
Page 5
Lampiran 2: Data Untuk Perhitungan Proksi Manajemen Laba (2)
Perush Tahun LK TAC TAC/TA 1/TA DSales/TA PPE/TA (Dsales-DTR)/TA NDA DA
INTP -3 2003 -717130128002 -0,0626997732363 0,0000000000001 0,0183082431476 0,7117515325245 0,0155697906087 -0,0314009980375 -0,0312987751988
SMCB -3 2002 365911000000 0,0618051914821 0,0000000000002 0,0294514250940 1,1829359031542 0,0274785571144 -0,0517602378668 0,1135654293488
SMGR -3 1999 -545496543000 -0,0769427927286 0,0000000000001 0,1095765388751 0,9317981712631 0,0577352427751 -0,0362894526022 -0,0406533401264
AMFG -3 2000 -401994464000 -0,2393750506379 0,0000000000006 0,1444461109756 0,5599105343316 0,1398486080583 -0,0039327328409 -0,2354423177970
IKAI -3 1999 -207806475810 -0,2719545084938 0,0000000000013 -0,0262177805861 0,8632039918240 -0,0079656808172 -0,0294796615756 -0,2424748469182
MLIA -3 2003 -391501746000 -0,0913177459979 0,0000000000002 -0,0059322292669 0,5810710972758 -0,0156734554123 -0,0274997648942 -0,0638179811037
TOTO -3 2002 6209960369 0,0118149327909 0,0000000000019 -0,0055490531381 0,6238022459877 -0,0321338089185 -0,0150710714791 0,0268860042700
CPIN -3 2000 -235952813121 -0,1253470551169 0,0000000000005 0,2647559689477 0,2752396436124 0,2636274442455 0,0241980811293 -0,1495451362462
SIPD -3 2002 -84189163744 -0,0640475216749 0,0000000000008 0,0059594165731 0,3309422605696 0,0294593372115 -0,0047771894244 -0,0592703322505
INKP -3 2000 -7177819175590 -0,1699393616911 0,0000000000000 0,1303465291107 0,8912967249834 0,1803708249401 -0,0205431579993 -0,1493962036918
TKIM -3 2000 -2424228630165 -0,1483835701844 0,0000000000001 0,1089450175263 0,8336217847226 0,2444845609922 -0,0095821721701 -0,1388013980143
AUTO -3 2007 213123000000 0,0703803629927 0,0000000000003 0,2752090378316 0,2209665275283 0,2332452710557 0,0211112464335 0,0492691165592
GJTL -3 2003 307597000000 0,0246919576001 0,0000000000001 0,0135344714649 0,5229637445318 0,0070165659285 -0,0234533750928 0,0481453326929
PRAS -3 2002 16056482936 0,0303839227574 0,0000000000019 0,0238914674574 0,2004665607859 0,1906894762995 0,0323321159847 -0,0019481932273
JECC -3 2002 -14513028000 -0,0482427083080 0,0000000000033 -0,1101485808727 0,3211984081247 0,0002189216838 0,0174412878431 -0,0656839961511
INDF -3 1999 -690451881469 -0,0622803546154 0,0000000000001 0,2448309375893 0,4498698412815 0,2226439690218 0,0064597400545 -0,0687400946699
MYOR -3 2000 -50004644864 -0,0381667829801 0,0000000000008 0,1071988377010 0,5669755960883 0,0951416851900 -0,0080687770400 -0,0300980059401
ULTJ -3 1999 521989473 0,0011051921126 0,0000000000021 0,1400378576241 0,7110197710892 0,1297506700837 0,0026128983312 -0,0015077062186
HMSP -3 1999 -645760000000 -0,1236232233086 0,0000000000002 0,5288736878337 0,3053506633530 0,5292515871196 0,0518026982851 -0,1754259215937
RMBA -3 2001 46334017509 0,0276233270913 0,0000000000006 0,9980152862581 0,2603740889443 0,9538848141466 0,1097644422712 -0,0821411151799
KAEF -3 1999 159005809034 0,2398438702775 0,0000000000015 0,4154574513086 0,1263921030873 0,4285751678111 0,0611177857588 0,1787260845188
TSPC -3 2000 -15439374888 -0,0142555397414 0,0000000000009 0,1109256997953 0,2428163375848 0,1060874150180 0,0104071479696 -0,0246626877110
UNVR -3 2004 52576000000 0,0153898572598 0,0000000000003 0,2520864824739 0,3946993744065 0,2432830368507 0,0136261203720 0,0017637368878
INTP -2 2004 -1187942914037 -0,1170956338217 0,0000000000001 0,0451277413583 0,7650274768831 0,0358096686380 -0,0313789625886 -0,0857166712331
SMCB -2 2003 -136712000000 -0,0177230624994 0,0000000000001 0,0338826914030 0,8639012905587 0,0322299372643 -0,0362547756350 0,0185317131356
Page 6
SMGR -2 2000 -189438675000 -0,0264346539783 0,0000000000001 0,0704338894795 0,6744790809490 0,0708200221829 -0,0223566967205 -0,0040779572577
AMFG -2 2001 -330769742000 -0,1958191470656 0,0000000000006 0,1170806074054 0,5121657095720 0,1389084912761 -0,0017898308118 -0,1940293162538
Lampiran 2: Data Untuk Perhitungan Proksi Manajemen Laba (3)
Perush Tahun LK NI CF PPE TA-1 Sales DSales TR DTR
IKAI -2 2000 3355689577 18082464078 646224500735 1017449993045 144541631769 43891922206 122253974116 149656276
MLIA -2 2004 -645160448000 449481653000 2398953378000 4158066567000 2571695232000 415427949000 434279596000 44751698000
TOTO -2 2003 31683674715 56903919320 313317370716 551573130556 469829016411 55125392395 78243350868 4558637901
CPIN -2 2001 120208000000 22907000000 579590000000 2015001443547 3513123000000 636001557005 251397000000 36615479770
SIPD -2 2003 -105719325824 -1172603762 645158302306 1149000000000 1126707966022 -188993937643 151625860786 26345496150
INKP -2 2001 -1896866961600 1401910307200 38826091564000 55134858026430 11442372760000 -3374942612295 4730237304000 1806044772195
TKIM -2 2001 -527087745600 439012246400 14085079528000 20736232187075 7388342457600 -556159292065 1600625894400 1212526163810
AUTO -2 2008 566025000000 490003000000 702097000000 3454254000000 5337720000000 1132445000000 564838000000 -140890000000
GJTL -2 2004 478150000000 591038000000 3186298000000 12173255000000 6807579000000 1078073000000 534128000000 -386780000000
PRAS -2 2003 11936278463 20548547991 108123939591 303101619184 391433213764 198961770844 177171655265 68073175461
JECC -2 2003 343171000 22866149000 90548216000 304258376000 282031428000 23760908000 67826934000 4409080000
INDF -2 2000 646172334187 1634872543839 5203971198727 10637679945001 12702238659575 1153640096286 830366688614 44226612086
MYOR -2 2001 31136193703 60393100515 698425782325 1312038964310 833977149663 149419001068 236710285450 45158222449
ULTJ -2 2000 29873810799 3980181563 410875452341 698624255654 323526904377 68495161213 50098860332 13095805978
HMSP -2 2000 1013897000000 619441000000 1948528000000 6492685000000 10029401000000 2617369000000 173613000000 71838000000
RMBA -2 2002 100779571172 92406261488 429364166492 2001056465878 4770685643198 897732565145 195676615761 25536959645
KAEF -2 2000 169818976395 138843956525 290391780728 704123963863 1517153295051 458038700298 131602458409 31735715769
TSPC -2 2001 316926664915 338103456618 282250998268 1428314167517 1785230021044 333583867887 149030184555 -4329676703
UNVR -2 2005 1440485000000 1664158000000 1495659000000 3647000000000 9992135000000 1007313000000 457147000000 -37900000000
INTP -1 2005 739685877628 1360802881943 7811938786956 9771011818440 5592353968132 976846594454 505963586184 94116432122
SMCB -1 2004 -533130000000 115041000000 6394031000000 7647642000000 2368489000000 128193000000 329239000000 77194000000
SMGR -1 2001 317467233000 782709589000 4604937190000 7539269507000 4659202505000 1062792144000 716884118000 92511759000
Page 7
AMFG -1 2002 206683854000 199969426000 835854536000 1645701018000 1294284128000 67462906000 118548190000 36896327000
IKAI -1 2001 -34278627955 6661724656 605640066838 1010551295660 183860516829 39318885060 92765959112 -29488015004
MLIA -1 2005 -792946000000 181293225000 2403795000000 4411869005000 2718511000000 146815768000 390112949000 -44166647000
TOTO -1 2004 25878619226 46138451257 359201076437 554920326247 570863225320 101034208909 100900347694 22656996826
CPIN -1 2002 131476000000 235522000000 697251000000 2046331000000 3910298000000 397175000000 309125000000 57728000000
SIPD -1 2004 -154346261312 3151429540 579418692310 1265566123778 1353621328360 226913362338 157542056098 5916195312
Lampiran 2: Data Untuk Perhitungan Proksi Manajemen Laba (4)
Perush Tahun LK TAC TAC/TA 1/TA DSales/TA PPE/TA (Dsales-DTR)/TA NDA DA
IKAI -2 2000 -14726774501 -0,0144741998149 0,0000000000010 0,0431391444356 0,6351412896480 0,0429920548715 -0,0155341488032 0,0010599489883
MLIA -2 2004 -1094642101000 -0,2632574739634 0,0000000000002 0,0999089221652 0,5769396279124 0,0891463003363 -0,0144418706518 -0,2488156033116
TOTO -2 2003 -25220244605 -0,0457242081020 0,0000000000018 0,0999421279630 0,5680432083415 0,0916773346864 0,0018255244828 -0,0475497325848
CPIN -2 2001 97301000000 0,0482883028752 0,0000000000005 0,3156333009298 0,2876375110579 0,2974618599677 0,0273854798464 0,0209028230288
SIPD -2 2003 -104546722062 -0,0909893142402 0,0000000000009 -0,1644855854160 0,5614954763325 -0,1874146508207 -0,0412201996810 -0,0497691145592
INKP -2 2001 -3298777268800 -0,0598310648994 0,0000000000000 -0,0612125020922 0,7042022588575 -0,0939693611255 -0,0450868279154 -0,0147442369840
TKIM -2 2001 -966099992000 -0,0465899486119 0,0000000000000 -0,0268206531952 0,6792497017264 -0,0852944469332 -0,0425335921687 -0,0040563564432
AUTO -2 2008 76022000000 0,0220082252203 0,0000000000003 0,3278406857168 0,2032557536302 0,3686280742528 0,0380757217043 -0,0160674964840
GJTL -2 2004 -112888000000 -0,0092734441199 0,0000000000001 0,0885607834552 0,2617457697222 0,1203337151814 0,0029282851628 -0,0122017292828
PRAS -2 2003 -8612269528 -0,0284138024442 0,0000000000033 0,6564193598821 0,3567250477978 0,4318307362903 0,0681469785347 -0,0965607809788
JECC -2 2003 -22522978000 -0,0740258273120 0,0000000000033 0,0780945074130 0,2976030345998 0,0636032711882 0,0259371944061 -0,0999630217181
INDF -2 2000 -988700209652 -0,0929432183299 0,0000000000001 0,1084484682986 0,4892017080447 0,1042909252709 -0,0098296971715 -0,0831135211584
MYOR -2 2001 -29256906812 -0,0222988094164 0,0000000000008 0,1138830515956 0,5323209152499 0,0794646968993 -0,0083287332597 -0,0139700761567
ULTJ -2 2000 25893629236 0,0370637420995 0,0000000000014 0,0980429188633 0,5881207945698 0,0792977838755 -0,0044176828227 0,0414814249221
HMSP -2 2000 394456000000 0,0607539099772 0,0000000000002 0,4031258254482 0,3001112790779 0,3920613736844 0,0349473966471 0,0258065133300
RMBA -2 2002 8373309684 0,0041844444806 0,0000000000005 0,4486293017979 0,2145687409693 0,4358675631461 0,0478124358362 -0,0436279913556
KAEF -2 2000 30975019870 0,0439908616376 0,0000000000014 0,6505086090027 0,4124157046649 0,6054374036501 0,0680947689588 -0,0241039073212
TSPC -2 2001 -21176791703 -0,0148264241752 0,0000000000007 0,2335507659823 0,1976112851689 0,2365820855628 0,0262928180488 -0,0411192422240
Page 8
UNVR -2 2005 -223673000000 -0,0613306827529 0,0000000000003 0,2762031806965 0,4101066630107 0,2865952837949 0,0179877581574 -0,0793184409103
INTP -1 2005 -621117004315 -0,0635673168610 0,0000000000001 0,0999739446237 0,7995015185851 0,0903417351994 -0,0263435339914 -0,0372237828696
SMCB -1 2004 -648171000000 -0,0847543595791 0,0000000000001 0,0167624216719 0,8360787547325 0,0066685914430 -0,0380267028713 -0,0467276567078
SMGR -1 2001 -465242356000 -0,0617092087726 0,0000000000001 0,1409675225184 0,6107935504527 0,1286968696502 -0,0123069984518 -0,0494022103208
AMFG -1 2002 6714428000 0,0040799804622 0,0000000000006 0,0409934157311 0,5079018162216 0,0185735918406 -0,0161116112830 0,0201915917451
IKAI -1 2001 -40940352611 -0,0405128891396 0,0000000000010 0,0389083515393 0,5993165012395 0,0680884783974 -0,0106865247185 -0,0298263644211
MLIA -1 2005 -974239225000 -0,2208223371764 0,0000000000002 0,0332774540299 0,5448473191919 0,0432883240150 -0,0186327620509 -0,2021895751254
TOTO -1 2004 -20259832031 -0,0365094430186 0,0000000000018 0,1820697569186 0,6473020710312 0,1412404779134 0,0039597904442 -0,0404692334628
CPIN -1 2002 -104046000000 -0,0508451467529 0,0000000000005 0,1940912784882 0,3407322666763 0,1658807885919 0,0087089947814 -0,0595541415343
SIPD -1 2004 -157497690852 -0,1244484092082 0,0000000000008 0,1792979110887 0,4578335982796 0,1746231689311 0,0071324263321 -0,1315808355404
Lampiran 2: Data Untuk Perhitungan Proksi Manajemen Laba (5)
Perush Tahun LK NI CF PPE TA-1 Sales DSales TR DTR
INKP -1 2002 -2380790087040 1352037091560 33655260046500 58275210687200 10707541793400 -734830966600 3144656773980 -1585580530020
TKIM -1 2002 424042830960 837391768020 11481960719940 22616304640800 6959770001220 -428572456380 994387805340 -606238089060
AUTO -1 2009 768265000000 595745000000 696716000000 3981316000000 5265798000000 -71922000000 704331000000 139493000000
GJTL -1 2005 346835000000 247324000000 3178874000000 6341117000000 4834003000000 -1973576000000 634341000000 100213000000
PRAS -1 2004 11986262283 51029383228 110450739625 368825315247 541704923555 150271709791 230238557561 53066902296
JECC -1 2004 928986000 -17112708000 96178442000 277989762000 360915650000 78884222000 87060137000 19233203000
INDF -1 2001 746329723584 1194561086987 5595589743980 12554629910557 14644598015377 1942359355802 929394283863 99027595249
MYOR -1 2002 119489658373 116021872851 645738969538 1324990169803 998556634026 164579484363 285959954719 49249669269
ULTJ -1 2001 30396092582 10369179281 551494001238 707021622122 478403357507 154876453130 53804307945 3705447613
HMSP -1 2001 955413000000 496104000000 1942925000000 8524815000000 14066515000000 4037114000000 217955000000 44342000000
RMBA -1 2003 -21804915141 179120982533 430485872809 2072801402517 4264617449243 -506068193955 174782253250 -20894362511
KAEF -1 2001 132263183451 58227435050 318225023289 964462678747 1422761337130 -94391957921 138952227622 7349769213
TSPC -1 2002 316307331824 341918200597 346961963932 1663924897500 1959435134705 174205113661 143733527580 -5296656975
UNVR -1 2006 1721595000000 2174808000000 1724663000000 3842351000000 11335241000000 1343106000000 653207000000 196060000000
Page 9
INTP 0 2006 592802016775 1195324531649 7679069065279 10536379743924 6325329027717 732975059585 581313208397 75349622213
SMCB 0 2005 -334081000000 213564000000 6085542000000 7520403000000 3017599000000 649110000000 358571000000 29332000000
SMGR 0 2002 196227307000 1052058111000 4368675553000 8763074922000 5177542831000 518340326000 845744137000 128860019000
AMFG 0 2003 163298514000 168815651000 887634959000 1504684532000 1357378486000 63094358000 140851498000 22303308000
IKAI 0 2002 29221148584 21199827447 562615104366 923679271732 189071075778 5210558949 86632124574 -6133834538
MLIA 0 2006 -509864290000 111825254000 2264488952000 4115990000000 2464572582000 -253938418000 314119147000 -75993802000
TOTO 0 2005 62884231950 45675277564 468247962134 708560696430 713872261868 143009036548 129286916783 28386569089
CPIN 0 2003 -21814000000 -282902000000 820816000000 2087116000000 4298689000000 388391000000 530867000000 221742000000
SIPD 0 2005 -122479667812 -18265136081 548957731942 1254008868592 1425222699016 71601370656 164844539230 7302483132
INKP 0 2003 -2426331228770 1506152165045 30360297171920 49504490850960 11392467448285 684925654885 1796103259820 -1348553514160
TKIM 0 2003 256238817490 346416868810 10317832447725 18973675874460 7365758852790 405988851570 1130943952005 136556146665
AUTO 0 2010 1141179000000 374748000000 985029000000 4644939000000 6255109000000 989311000000 791967000000 87636000000
GJTL 0 2006 118401000000 298192000000 3185429000000 7479373000000 5470730000000 636727000000 607863000000 -26478000000
Lampiran 2: Data Untuk Perhitungan Proksi Manajemen Laba (6)
Perush Tahun LK TAC TAC/TA 1/TA DSales/TA PPE/TA (Dsales-DTR)/TA NDA DA
INKP -1 2002 -3732827178600 -0,0640551468554 0,0000000000000 -0,0126096664076 0,5775227519494 0,0145988243266 -0,0257705466490 -0,0382846002064
TKIM -1 2002 -413348937060 -0,0182765904344 0,0000000000000 -0,0189497118644 0,5076850927815 0,0078556437712 -0,0229737755846 0,0046971851502
AUTO -1 2009 172520000000 0,0433324056669 0,0000000000003 -0,0180648810594 0,1749964082228 -0,0531017884539 -0,0123974077918 0,0557298134587
GJTL -1 2005 99511000000 0,0156929764898 0,0000000000002 -0,3112347556432 0,5013113620203 -0,3270384381805 -0,0624040228244 0,0780969993142
PRAS -1 2004 -39043120945 -0,1058580290750 0,0000000000027 0,4074332850237 0,2994662650828 0,2635524284170 0,0445586306932 -0,1504166597682
JECC -1 2004 18041694000 0,0649005699714 0,0000000000036 0,2837666446148 0,3459783601671 0,2145799131984 0,0451018735791 0,0197986963923
INDF -1 2001 -448231363403 -0,0357024752300 0,0000000000001 0,1547125936519 0,4456992984934 0,1468248585331 -0,0026942118696 -0,0330082633604
MYOR -1 2002 3467785522 0,0026172160375 0,0000000000008 0,1242118531245 0,4873537813749 0,0870420156484 -0,0053194606700 0,0079366767075
ULTJ -1 2001 20026913301 0,0283257437600 0,0000000000014 0,2190547619536 0,7800242368583 0,2138138365037 0,0026139944746 0,0257117492854
HMSP -1 2001 459309000000 0,0538790577860 0,0000000000001 0,4735720364606 0,2279140368442 0,4683705159584 0,0473599466968 0,0065191110892
RMBA -1 2003 -200925897674 -0,0969344662880 0,0000000000005 -0,2441469758465 0,2076831250144 -0,2340667228683 -0,0337598813114 -0,0631745849766
KAEF -1 2001 74035748401 0,0767637255774 0,0000000000010 -0,0978699953881 0,3299505831604 -0,1054905797560 -0,0184665433103 0,0952302688877
Page 10
TSPC -1 2002 -25610868773 -0,0153918417901 0,0000000000006 0,1046952984012 0,2085202069236 0,1078785291967 0,0090881756572 -0,0244800174473
UNVR -1 2006 -453213000000 -0,1179520038643 0,0000000000003 0,3495531772084 0,4488561820615 0,2985271257103 0,0174457742148 -0,1353977780791
INTP 0 2006 -602522514874 -0,0571849657584 0,0000000000001 0,0695661201854 0,7288147591403 0,0624147433326 -0,0264310909954 -0,0307538747630
SMCB 0 2005 -547645000000 -0,0728212304580 0,0000000000001 0,0863131935882 0,8092042407834 0,0824128706932 -0,0274740728655 -0,0453471575925
SMGR 0 2002 -855830804000 -0,0976632987413 0,0000000000001 0,0591505071694 0,4985322608657 0,0444456210254 -0,0173800669794 -0,0802832317619
AMFG 0 2003 -5517137000 -0,0036666403373 0,0000000000007 0,0419319509559 0,5899143243137 0,0271093701919 -0,0184443777694 0,0147777374321
IKAI 0 2002 8021321137 0,0086840978059 0,0000000000011 0,0056410911325 0,6091022301616 0,0122817452271 -0,0170454285226 0,0257295263285
MLIA 0 2006 -621689544000 -0,1510425302297 0,0000000000002 -0,0616955867240 0,5501687205265 -0,0432325190294 -0,0292828002128 -0,1217597300168
TOTO 0 2005 17208954386 0,0242871986447 0,0000000000014 0,2018303262777 0,6608438267790 0,1617680292408 0,0019547215285 0,0223324771162
CPIN 0 2003 261088000000 0,1250951073155 0,0000000000005 0,1860898004711 0,3932776137024 0,0798465442266 -0,0044036795272 0,1294987868427
SIPD 0 2005 -104214531731 -0,0831050994464 0,0000000000008 0,0570979778926 0,4377622405162 0,0512746672966 -0,0068807383037 -0,0762243611427
INKP 0 2003 -3932483393815 -0,0794369021117 0,0000000000000 0,0138356266899 0,6132836970958 0,0410766606037 -0,0242267476145 -0,0552101544972
TKIM 0 2003 -90178051320 -0,0047527981355 0,0000000000001 0,0213974800801 0,5437972333876 0,0142003429745 -0,0238492620242 0,0190964638887
AUTO 0 2010 766431000000 0,1650034586030 0,0000000000002 0,2129868659201 0,2120650023606 0,1941198797229 0,0156299055811 0,1493735530219
GJTL 0 2006 -179791000000 -0,0240382449171 0,0000000000001 0,0851310664677 0,4258951920168 0,0886712027867 -0,0083045172369 -0,0157337276801
Lampiran 2: Data Untuk Perhitungan Proksi Manajemen Laba (7)
Perush Tahun LK NI CF PPE TA-1 Sales DSales TR DTR
PRAS 0 2005 4600058545 34062824423 125698135179 438200793235 688563010572 146858087017 299572928091 69334370530
JECC 0 2005 -2044077000 -24035455000 95054739000 302022257000 428123327000 67207677000 95054519000 7994382000
INDF 0 2002 802632827816 -251784155137 5661423827196 12979101584102 16466285005124 1821686989747 1323788948207 394394664344
MYOR 0 2003 84616731314 128373691254 600992475296 1332375120424 1103893272095 105336638069 270322482660 -15637472059
ULTJ 0 2002 13505608392 -24243554930 681981391714 970601118935 403418563388 -74984794119 46260955844 -7543352101
HMSP 0 2002 1671000000000 1826574000000 1745000000000 9470540000000 15129000000000 1062485000000 287740000000 69785000000
RMBA 0 2004 80938123594 29137534208 390027573633 2015102271274 4226135070731 -38482378512 111620256736 -63161996514
KAEF 0 2002 35407747594 -71063463507 350857442931 1188156735797 1538712041963 115950704833 179013397595 40061169973
TSPC 0 2003 322697954673 320765508708 398461175438 1816535987431 2124161528897 164726394192 162184548330 18451020750
Page 11
UNVR 0 2007 1964652000000 2250013000000 2199810000000 4626000000000 12544901000000 1209660000000 733359000000 80152000000
INTP 1 2007 983688444500 1403488344089 7577508175469 9598280330742 7323643805514 998314777797 773786445998 192473237601
SMCB 1 2006 175945000000 452822000000 5906379000000 7324210000000 2993197000000 -24402000000 397158000000 38587000000
SMGR 1 2003 399007535000 1103701041000 4034198094000 6872345873000 5445329505000 267786674000 977499339000 131755202000
AMFG 1 2004 206790918000 306964339000 893149607000 1486586942000 1457266681000 99888195000 197687838000 56836340000
IKAI 1 2003 -39453655190 57862696788 524202626438 812188389549 187813017260 -1258058518 68046842981 -18585281593
MLIA 1 2007 -1013647987000 166539874000 2129690609000 3780131499000 2775877452000 311304870000 453265265000 139146118000
TOTO 1 2006 79705059548 99309247387 449408345930 848136747528 828164257069 114291995201 160150536361 30863619578
CPIN 1 2004 -198438000000 -106755000000 832040000000 2507191000000 5023200000000 724511000000 520397000000 -10470000000
SIPD 1 2006 40953736070 1186022157 447079779629 1157773436700 1111242030537 -313980668479 169482241436 4637702206
INKP 1 2004 3646233800070 894333519610 33486492552900 46168326416190 11084201138670 -308266309615 2237063762510 440960502690
TKIM 1 2004 1719326739340 881881547340 11075993005620 17931060809720 8363697035640 997938182850 1291469890190 160525938185
AUTO 1 2011 1101583000000 258576000000 1547831000000 5585852000000 7363659000000 1108550000000 921741000000 129774000000
GJTL 1 2007 90841000000 449548000000 3269739000000 7276025000000 6659854000000 1189124000000 708397000000 100534000000
PRAS 1 2006 -2761453528 57252571683 120963704766 561115028226 746120875043 57557864471 341065933742 41493005651
JECC 1 2006 592901000 -2409289000 99688149000 322661922000 448020924000 19897597000 138788563000 43734044000
INDF 1 2003 603481302847 1557249832251 5825950826580 15251515953263 17871425474269 1405140469145 1398318433412 74529485205
MYOR 1 2004 85106504805 103732421550 610503335943 1284778602018 1378126731095 274233459000 326797211249 56474728589
ULTJ 1 2003 7484699647 4035042358 781151869776 951176858438 490631571782 87213008394 74292792865 28031837021
Lampiran 2: Data Untuk Perhitungan Proksi Manajemen Laba (8)
Perush Tahun LK TAC TAC/TA 1/TA DSales/TA PPE/TA (Dsales-DTR)/TA NDA DA
PRAS 0 2005 -29462765878 -0.0672357657331 0.0000000000023 0.3351387977480 0.2868505423074 0.1769136835985 0.0303545386685 -0.0975903044016
JECC 0 2005 21991378000 0.0728137661722 0.0000000000033 0.2225255769809 0.3147275963837 0.1960560641728 0.0415148030564 0.0312989631158
INDF 0 2002 1054416982953 0.0812395970646 0.0000000000001 0.1403553996355 0.4361953553188 0.1099684994492 -0.0067602275425 0.0879998246071
MYOR 0 2003 -43756959940 -0.0328413216888 0.0000000000008 0.0790592952798 0.4510685212320 0.0907958339011 -0.0031611198033 -0.0296802018855
ULTJ 0 2002 37749163322 0.0388925611001 0.0000000000010 -0.0772560351067 0.7026381676361 -0.0694841997421 -0.0320275364638 0.0709200975639
Page 12
HMSP 0 2002 -155574000000 -0.0164271519892 0.0000000000001 0.1121884285373 0.1842555968297 0.1048197885231 0.0049866639072 -0.0214138158965
RMBA 0 2004 51800589386 0.0257061838123 0.0000000000005 -0.0190969853295 0.1935522475425 0.0122473277678 -0.0028948456966 0.0286010295089
KAEF 0 2002 106471211101 0.0896104090422 0.0000000000008 0.0975887282710 0.2952955888397 0.0638716531023 0.0019310297397 0.0876793793025
TSPC 0 2003 1932445965 0.0010638082473 0.0000000000006 0.0906816024190 0.2193522056238 0.0805243465883 0.0047323362699 -0.0036685280226
UNVR 0 2007 -285361000000 -0.0616863380891 0.0000000000002 0.2614915693904 0.4755317769131 0.2441651534803 0.0090977293558 -0.0707840674449
INTP 1 2007 -419799899589 -0.0437369909112 0.0000000000001 0.1040097541848 0.7894651869251 0.0839568664832 -0.0266225527608 -0.0171144381504
SMCB 1 2006 -276877000000 -0.0378029848953 0.0000000000001 -0.0033316903803 0.8064185762014 -0.0086001084076 -0.0384087635390 0.0006057786437
SMGR 1 2003 -704693506000 -0.1025404598404 0.0000000000001 0.0389658318933 0.5870190715880 0.0197940375112 -0.0243248334728 -0.0782156263677
AMFG 1 2004 -100173421000 -0.0673848384981 0.0000000000007 0.0671929721551 0.6008054973215 0.0289601998939 -0.0186614412129 -0.0487233972852
IKAI 1 2003 -97316351978 -0.1198199250694 0.0000000000012 -0.0015489737777 0.6454199951431 0.0213339950410 -0.0162164406970 -0.1036034843725
MLIA 1 2007 -1180187861000 -0.3122081497197 0.0000000000003 0.0823529208130 0.5633906147348 0.0455430590300 -0.0188736242395 -0.2933345254802
TOTO 1 2006 -19604187839 -0.0231144186314 0.0000000000012 0.1347565655351 0.5298772246809 0.0983666559268 -0.0017878470460 -0.0213265715854
CPIN 1 2004 -91683000000 -0.0365680157595 0.0000000000004 0.2889731974947 0.3318614337719 0.2931491856823 0.0237743203450 -0.0603423361044
SIPD 1 2006 39767713913 0.0343484421497 0.0000000000009 -0.2711935327986 0.3861548084082 -0.2751992407022 -0.0435787081016 0.0779271502514
INKP 1 2004 2751900280460 0.0596058054098 0.0000000000000 -0.0066770085369 0.7253131129561 -0.0162281561942 -0.0365809299305 0.0961867353403
TKIM 1 2004 837445192000 0.0467036055974 0.0000000000001 0.0556541630994 0.6176987030023 0.0467017681526 -0.0234010901459 0.0701046957433
AUTO 1 2011 843007000000 0.1509182484606 0.0000000000002 0.1984567439309 0.2770984623295 0.1752241197941 0.0098448336977 0.1410734147629
GJTL 1 2007 -358707000000 -0.0492998580956 0.0000000000001 0.1634304445078 0.4493853443329 0.1496132847262 -0.0019602038201 -0.0473396542755
PRAS 1 2006 -60014025211 -0.1069549418427 0.0000000000018 0.1025776562303 0.2155773748360 0.0286302415938 0.0107476268571 -0.1177025686998
JECC 1 2006 3002190000 0.0093044446689 0.0000000000031 0.0616670131904 0.3089554180490 -0.0738743724461 0.0067684538060 0.0025359908629
INDF 1 2003 -953768529404 -0.0625359821494 0.0000000000001 0.0921312001673 0.3819915898481 0.0872445065800 -0.0070441587554 -0.0554918233940
MYOR 1 2004 -18625916745 -0.0144973746572 0.0000000000008 0.2134480279865 0.4751817433635 0.1694912493631 0.0055569146106 -0.0200542892677
ULTJ 1 2003 3449657289 0.0036267254175 0.0000000000011 0.0916895818273 0.8212477656982 0.0622188932037 -0.0214452093328 0.0250719347503
Lampiran 2: Data Untuk Perhitungan Proksi Manajemen Laba (9)
Perush Tahun LK NI CF PPE TA-1 Sales DSales TR DTR
HMSP +1 2003 1406844000000 2024678000000 2139524000000 9817000000000 14675125000000 -453875000000 143943000000 -143797000000
Page 13
RMBA +1 2005 108165604794 121744343283 360124283107 1956823253998 2176178089506 -2049956981225 68004525725 -43615731011
KAEF +1 2003 42928739350 314627296203 411984091070 1038545389517 1816383753063 277671711100 158178543407 -20834854188
TSPC +1 2004 324469792119 424897582676 459049317772 1943351009503 2371553396096 247391867199 175462163316 13277614986
UNVR +2 2008 2407231000000 2785785000000 2559875000000 5333406000000 15577811000000 3032910000000 955775000000 222416000000
INTP +2 2008 1745500936215 1619202132220 7597621854686 10016027529358 9780498326080 2456854520566 884067780835 110281334837
SMCB +2 2007 169410000000 864468000000 5671804000000 7065846000000 3754906000000 761709000000 470721000000 73563000000
SMGR +2 2004 508915808000 850727709000 3674298358000 6649970410000 6067557724000 622228219000 929912567000 -47586772000
AMFG +2 2005 212553000000 222831952000 843019000000 1564030543000 1719319000000 262052319000 167437614000 -30250224000
IKAI +2 2004 1712173000 -1474842418 482303461366 741492055191 223074032532 35261015272 97983665552 29936822571
MLIA +2 2008 -758721741000 267919968000 1905249683000 3822944317000 3346702520000 570825068000 483351733000 30086468000
TOTO +2 2007 56376502262 79856791203 434969913077 908168166154 895261887783 67097630714 171740562084 11590025723
CPIN +2 2005 41156000000 299154000000 795325000000 2627876000000 5540262000000 517062000000 484282000000 -36115000000
SIPD +2 2007 21196442562 70005643267 485503960070 1113796114575 1632453613659 521211583122 202598411661 33116170225
INKP +2 2005 78972617710 1697134047240 35183598145260 49945550631790 13901077946280 2816876807610 2063681201500 -173382561010
TKIM +2 2005 177150647070 739044014320 11656477010300 19654844285980 9106974363880 743277328240 1189513289590 -101956600600
AUTO +2 2012 1135914000000 537785000000 2084184000000 6964227000000 8277485000000 913826000000 1060509000000 138768000000
GJTL +2 2008 -624788000000 571092000000 3618630000000 8454693000000 7963473000000 1303619000000 541560000000 -166837000000
PRAS +2 2007 2773564587 75870180744 132519470736 593160244451 658094216269 -88026658774 230840077782 -110225855960
JECC +2 2007 22921580000 -13578928000 93906506000 362647601000 735588653000 287567729000 212871377000 74082814000
INDF +2 2004 378056338230 1838794010297 6013390193944 15308854459911 17918528446943 47102972674 1328973302283 -69345131129
MYOR +2 2005 45730497043 157011359684 732052599944 1280645006435 1706184294249 328057563154 337805885901 11008674652
ULTJ +2 2004 4414264100 35588548288 780338771739 1120850814004 546325458305 55693886523 100189439349 25896646484
HMSP +2 2004 1991852000000 2871554000000 2333662000000 10197768000000 17646694000000 2971569000000 271434000000 127491000000
RMBA +2 2006 145509661778 -115042512289 560160209350 474639701588 2996514058026 820335968520 92282266347 24277740622
KAEF +2 2004 77754621341 -75045127891 412819560167 1366765716020 1925989624490 109605871427 201742015420 43563472013
TSPC +2 2005 296824571606 297704290027 592773424367 2141419363884 2497974268976 126420872880 213377273276 37915109960
Lampiran 2: Data Untuk Perhitungan Proksi Manajemen Laba (10)
Page 14
Perush Tahun LK TAC TAC/TA 1/TA DSales/TA PPE/TA (Dsales-DTR)/TA NDA DA
HMSP +1 2003 -617834000000 -0.0629351125598 0.0000000000001 -0.0462335744117 0.2179407150861 -0.0315858205154 -0.0133085125802 -0.0496265999796
RMBA +1 2005 -13578738489 -0.0069391747370 0.0000000000005 -1.0475943481542 0.1840351612601 -1.0253052983272 -0.1288734675449 0.1219342928079
KAEF +1 2003 -271698556853 -0.2616145231547 0.0000000000010 0.2673659850622 0.3966933898398 0.2874275581030 0.0255352966384 -0.2871498197931
TSPC +1 2004 -100427790557 -0.0516776382990 0.0000000000005 0.1273016897047 0.2362153391370 0.1204693599191 0.0084413836907 -0.0601190219897
UNVR +2 2008 -378554000000 -0.0709779079260 0.0000000000002 0.5686628769683 0.4799700229084 0.5269604451639 0.0431025254781 -0.1140804334041
INTP +2 2008 126298803995 0.0126096702135 0.0000000000001 0.2452923090881 0.7585464229623 0.2342818226938 -0.0068417264395 0.0194513966530
SMCB +2 2007 -695058000000 -0.0983686879108 0.0000000000001 0.1078015286492 0.8027069936141 0.0973904610998 -0.0252504484247 -0.0731182394861
SMGR +2 2004 -341811901000 -0.0514005145776 0.0000000000002 0.0935685695780 0.5525285274164 0.1007245069832 -0.0127477096973 -0.0386528048804
AMFG +2 2005 -10278952000 -0.0065720916040 0.0000000000006 0.1675493615984 0.5390041797924 0.1868905593361 0.0032435416742 -0.0098156332782
IKAI +2 2004 3187015418 0.0042981113495 0.0000000000013 0.0475541376676 0.6504499380533 0.0071803772727 -0.0170251515814 0.0213232629309
MLIA +2 2008 -1026641709000 -0.2685473875292 0.0000000000003 0.1493155590736 0.4983723342576 0.1414455862188 -0.0040818997846 -0.2644654877446
TOTO +2 2007 -23480288941 -0.0258545606597 0.0000000000011 0.0738823856799 0.4789530499831 0.0611204037531 -0.0046573180788 -0.0211972425809
CPIN +2 2005 -257998000000 -0.0981773873653 0.0000000000004 0.1967604255300 0.3026493639730 0.2105034636337 0.0149128018217 -0.1130901891870
SIPD +2 2007 -48809200705 -0.0438223837077 0.0000000000009 0.4679595989800 0.4359002098470 0.4382268949495 0.0414083418738 -0.0852307255815
INKP +2 2005 -1618161429530 -0.0323985101588 0.0000000000000 0.0563989539004 0.7044390881711 0.0598703854657 -0.0263111338523 -0.0060873763065
TKIM +2 2005 -561893367250 -0.0285880345361 0.0000000000001 0.0378164953853 0.5930587310028 0.0430038476287 -0.0227178272531 -0.0058702072830
AUTO +2 2012 598129000000 0.0858859138279 0.0000000000001 0.1312171472871 0.2992699692299 0.1112913177586 0.0006308300979 0.0852550837300
GJTL +2 2008 -1195880000000 -0.1414457035873 0.0000000000001 0.1541888037803 0.4280025306655 0.1739218680087 0.0018425733495 -0.1432882769368
PRAS +2 2007 -73096616157 -0.1232324938173 0.0000000000017 -0.1484028297538 0.2234125971451 0.0374252950930 0.0104935681708 -0.1337260619882
JECC +2 2007 36500508000 0.1006500743404 0.0000000000028 0.7929674102546 0.2589469935581 0.5886842058553 0.0866258242309 0.0140242501094
INDF +2 2004 -1460737672067 -0.0954178299815 0.0000000000001 0.0030768450244 0.3928047137486 0.0076065850719 -0.0172814407073 -0.0781363892742
MYOR +2 2005 -111280862641 -0.0868943868768 0.0000000000008 0.2561658863351 0.5716280438885 0.2475696909830 0.0104778760176 -0.0973722628944
ULTJ +2 2004 -31174284188 -0.0278130539752 0.0000000000009 0.0496889379275 0.6962021724831 0.0265844835608 -0.0213623414103 -0.0064507125649
HMSP +2 2004 -879702000000 -0.0862641707480 0.0000000000001 0.2913940579939 0.2288404678357 0.2788922046471 0.0240090517847 -0.1102732225326
RMBA +2 2006 260552174067 0.5489472818967 0.0000000000021 1.7283340727196 1.1801798447873 1.6771842415092 0.1687773135849 0.3801699683118
KAEF +2 2004 152799749232 0.1117965920867 0.0000000000007 0.0801936060748 0.3020412023277 0.0483202048748 -0.0013763632914 0.1131729553781
TSPC +2 2005 -879718421 -0.0004108109023 0.0000000000005 0.0590360183587 0.2768133296842 0.0413304205672 -0.0036323671227 0.0032215562205
Page 15
Lampiran 2: Data Untuk Perhitungan Proksi Manajemen Laba (11)
Perush Tahun LK NI CF PPE TA-1 Sales DSales TR DTR
UNVR +2 2009 3044107000000 3280710000000 3035915000000 6504736000000 18246872000000 2669061000000 1257921000000 302146000000
INTP +3 2009 2746654071082 3184421623015 7773278914092 11286706863779 10576456344583 795958018503 1260708429091 376640648256
SMCB +3 2008 282220000000 1173589000000 5598217000000 7208250000000 4803377000000 1048471000000 558868000000 88147000000
SMGR +3 2005 1022568492000 1223050916000 3422799068000 6665831332000 7532208191000 1464650467000 1158024624000 228112057000
AMFG +3 2006 -17219568000 52449320000 849066000000 1565679000000 1541550668000 -177768332000 176149754000 8712140000
IKAI +3 2005 6854866916 46997792086 459488840693 751317469075 259289505186 36215472654 84232746004 -13750919548
MLIA +3 2009 1442020686000 548396981000 1709065695000 3733017638000 3164691167000 -182011353000 372771552000 -110580181000
TOTO +3 2008 63287000000 184899784317 409195460036 913995368437 1124347000000 229085112217 210564005996 38823443912
CPIN +3 2006 157057000000 131923000000 1047104000000 2620029000000 6661836000000 1121574000000 438328000000 -45954000000
SIPD +3 2008 27253530872 50964589935 479497193994 1294772758402 2331686331402 699232717743 244167364028 41568952367
INKP +3 2006 -1671378110160 3778089012500 34324316234340 51564910188120 14290172289140 389094342860 1388888189700 -674793011800
TKIM +3 2006 -571055803120 335039935340 10789635748320 20688365990650 8629109523540 -477864840340 963025197860 -226488091730
AUTO +3 2013 1058015000000 551756000000 3182962000000 8881642000000 10701988000000 2424503000000 1527868000000 467359000000
GJTL +3 2009 905330000000 1137405000000 3609236000000 8713559000000 7936432000000 -27041000000 644650000000 103090000000
PRAS +3 2008 -14813293705 25606573827 165790903836 542959754143 410673009414 -247421206855 186848252431 -43991825351
JECC +3 2008 78504000 103386131000 90128697000 470474609000 1131138415000 395549762000 314057375000 101185998000
INDF +3 2005 124017962994 800678921935 6041762934980 15669007629752 18764650331502 846121884559 1527360938630 198387636347
MYOR +3 2006 93575798388 24389308219 738125036286 1459968922850 1971513231132 265328936883 448639932605 110834046704
ULTJ +3 2005 4527739591 35660902311 786798199324 1300239863890 711731974424 165406516119 118630332756 18440893407
HMSP +3 2005 2383066000000 2058731000000 2399467000000 11563295000000 24660038000000 7013344000000 429477000000 158043000000
RMBA +3 2007 242916734144 -552085102941 615954126321 2347941632229 4586006760621 1589492702595 138586811361 46304545014
KAEF +3 2005 52826570670 30595857912 411316118587 1173438430584 1816433228739 -109556395751 220654767826 18912752406
TSPC +3 2006 272583806584 233922765148 615315589327 2345759617952 2729223518328 231249249352 237665089448 24287816172
UNVR +3 2010 3386970000000 3619189000000 4148778000000 7484990000000 19690239000000 1443367000000 1567538000000 309617000000
Page 16
Lampiran 2: Data Untuk Perhitungan Proksi Manajemen Laba (12)
Perush Tahun LK TAC TAC/TA 1/TA DSales/TA PPE/TA (Dsales-DTR)/TA NDA DA
UNVR +2 2009 -236603000000 -0.0363739589124 0.0000000000002 0.4103257995405 0.4667237840244 0.3638756438386 0.0235085190237 -0.0598824779361
INTP +3 2009 -5026624843010 -0.4453579687749 0.0000000000001 0.0705217233077 0.6887109772504 0.0371514362256 -0.0276505514383 -0.4177074173365
SMCB +3 2008 -891369000000 -0.1236595567579 0.0000000000001 0.1454543058301 0.7766402386155 0.1332256789096 -0.0196549631325 -0.1040045936254
SMGR +3 2005 -200482424000 -0.0300761321454 0.0000000000002 0.2197251016492 0.5134841998729 0.1855040051890 -0.0005340172991 -0.0295421148463
AMFG +3 2006 -69668888000 -0.0444975553737 0.0000000000006 -0.1135407270584 0.5422989003493 -0.1191051754542 -0.0342527335322 -0.0102448218415
IKAI +3 2005 -40142925170 -0.0534300436531 0.0000000000013 0.0482026229186 0.6115774750436 0.0665050318390 -0.0080958646045 -0.0453341790486
MLIA +3 2009 893623705000 0.2393837349986 0.0000000000003 -0.0487571639489 0.4578241682018 -0.0191349677196 -0.0216641773992 0.2610479123978
TOTO +3 2008 -121612784317 -0.1330562369533 0.0000000000011 0.2506414366287 0.4476997085179 0.2081648057258 0.0147129207826 -0.1477691577359
CPIN +3 2006 25134000000 0.0095930235887 0.0000000000004 0.4280769411331 0.3996535916206 0.4456164416501 0.0389516390849 -0.0293586154962
SIPD +3 2008 -23711059063 -0.0183129115971 0.0000000000008 0.5400428092154 0.3703330880901 0.5079375983996 0.0518207643996 -0.0701336759967
INKP +3 2006 -5449467122660 -0.1056816952222 0.0000000000000 0.0075457193941 0.6656525941598 0.0206320024757 -0.0292426752316 -0.0764390199905
TKIM +3 2006 -906095738460 -0.0437973563920 0.0000000000000 -0.0230982398782 0.5215315580359 -0.0121506332943 -0.0260384739662 -0.0177588824258
AUTO +3 2013 506259000000 0.0570006086712 0.0000000000001 0.2729791405688 0.3583753995038 0.2203583526560 0.0107937689900 0.0462068396812
GJTL +3 2009 -232075000000 -0.0266337784595 0.0000000000001 -0.0031033243707 0.4142091652791 -0.0149343109974 -0.0205705051174 -0.0060632733422
PRAS +3 2008 -40419867532 -0.0744435793327 0.0000000000018 -0.4556897725238 0.3053465796884 -0.3746675144000 -0.0421750373815 -0.0322685419512
JECC +3 2008 -103307627000 -0.2195817266729 0.0000000000021 0.8407462473708 0.1915697367634 0.6256740711803 0.0881305833701 -0.3077123100431
INDF +3 2005 -676660958941 -0.0431846722479 0.0000000000001 0.0539997110572 0.3855868270501 0.0413385623083 -0.0128345104776 -0.0303501617704
MYOR +3 2006 69186490169 0.0473890156743 0.0000000000007 0.1817360169318 0.5055758548922 0.1058206703999 -0.0045923067505 0.0519813224248
ULTJ +3 2005 -31133162720 -0.0239441687527 0.0000000000008 0.1272123095997 0.6051177334081 0.1130296238360 -0.0076597463847 -0.0162844223680
HMSP +3 2005 324335000000 0.0280486660593 0.0000000000001 0.6065177788857 0.2075072027480 0.5928501348448 0.0632215390163 -0.0351728729571
RMBA +3 2007 795001837085 0.3385952300400 0.0000000000004 0.6769728347489 0.2623379209543 0.6572514990997 0.0717991260291 0.2667961040108
KAEF +3 2005 22230712758 0.0189449332650 0.0000000000009 -0.0933635654804 0.3505221133607 -0.1094809448955 -0.0217645929277 0.0407095261927
TSPC +3 2006 38661041436 0.0164812460493 0.0000000000004 0.0985818186920 0.2623097373738 0.0882278949625 0.0023835121542 0.0140977338951
UNVR +3 2010 -232219000000 -0.0310246239474 0.0000000000001 0.1928348601668 0.5542796984365 0.1514698082429 -0.0068065346781 -0.0242180892693
Page 17
Lampiran 3: Statistik Deskriptif Proksi Manajemen Laba
Descriptive Statistics
N Mean Std. Deviation Minimum Maximum
TAHUN-3 23 -.0496762 .10225392 -.24247 .17873
TAHUN-2 23 -.0456966 .06886270 -.24882 .04148
TAHUN-1 23 -.0316445 .07236638 -.20219 .09523
TAHUN0 23 .0008199 .07145746 -.12176 .14937
TAHUN+1 23 -.0364689 .10783764 -.29333 .14107
TAHUN+2 23 -.0265234 .11998243 -.26447 .38017
TAHUN+3 23 -.0312836 .14212493 -.41771 .26680
Lampiran 4: One-Sample Kolmogorov-Smirnov Test (Uji Normalitas Sebelum Uji
Beda)
One-Sample Kolmogorov-Smirnov Test
TAHUN
-3
TAHUN
-2
TAHUN
-1
TAHUN
0
TAHUN
+1
TAHUN
+2
TAHUN
+3
N 23 23 23 23 23 23 23
Normal
Parametersa,b
Mean -.0496762 -.0456966 -.0316445 .0008199 -.0364689 -.0265234 -.0312836
Std.
Deviation
.10225392 .06886270 .07236638 .07145746 .10783764 .11998243 .14212493
Most Extreme
Differences
Absolute .122 .172 .158 .117 .152 .215 .201
Positive .090 .106 .090 .117 .098 .215 .192
Negative -.122 -.172 -.158 -.062 -.152 -.122 -.201
Kolmogorov-Smirnov Z .584 .825 .756 .563 .727 1.029 .966
Asymp. Sig. (2-tailed) .885 .504 .617 .909 .666 .240 .308
a. Test distribution is Normal.
b. Calculated from data.
Page 18
Lampiran 5: Paired Samples T Test (Uji Beda)
Paired Samples Statistics
Mean N Std. Deviation Std. Error Mean
Pair 1 TAHUN_-3 -.0496762 23 .10225392 .02132142
TAHUN_0 .0008199 23 .07145746 .01489991
Pair 2 TAHUN_-3 -.0496762 23 .10225392 .02132142
TAHUN_+1 -.0364689 23 .10783764 .02248570
Pair 3 TAHUN_-3 -.0496762 23 .10225392 .02132142
TAHUN_+2 -.0265234 23 .11998243 .02501807
Pair 4 TAHUN_-3 -.0496762 23 .10225392 .02132142
TAHUN_+3 -.0312836 23 .14212493 .02963510
Pair 5 TAHUN_-2 -.0456966 23 .06886270 .01435886
TAHUN_0 .0008199 23 .07145746 .01489991
Pair 6 TAHUN_-2 -.0456966 23 .06886270 .01435886
TAHUN_+1 -.0364689 23 .10783764 .02248570
Pair 7 TAHUN_-2 -.0456966 23 .06886270 .01435886
TAHUN_+2 -.0265234 23 .11998243 .02501807
Pair 8 TAHUN_-2 -.0456966 23 .06886270 .01435886
TAHUN_+3 -.0312836 23 .14212493 .02963510
Pair 9 TAHUN_-1 -.0316445 23 .07236638 .01508943
TAHUN_0 .0008199 23 .07145746 .01489991
Pair 10 TAHUN_-1 -.0316445 23 .07236638 .01508943
TAHUN_+1 -.0364689 23 .10783764 .02248570
Pair 11 TAHUN_-1 -.0316445 23 .07236638 .01508943
TAHUN_+2 -.0265234 23 .11998243 .02501807
Pair 12 TAHUN_-1 -.0316445 23 .07236638 .01508943
TAHUN_+3 -.0312836 23 .14212493 .02963510
Page 19
Paired Samples Correlations
N Correlation Sig.
Pair 1 TAHUN_-3 & TAHUN_0 23 .037 .867
Pair 2 TAHUN_-3 & TAHUN_+1 23 -.186 .396
Pair 3 TAHUN_-3 & TAHUN_+2 23 .047 .832
Pair 4 TAHUN_-3 & TAHUN_+3 23 -.013 .953
Pair 5 TAHUN_-2 & TAHUN_0 23 .357 .095
Pair 6 TAHUN_-2 & TAHUN_+1 23 .411 .051
Pair 7 TAHUN_-2 & TAHUN_+2 23 .231 .290
Pair 8 TAHUN_-2 & TAHUN_+3 23 -.133 .545
Pair 9 TAHUN_-1 & TAHUN_0 23 .639 .001
Pair 10 TAHUN_-1 & TAHUN_+1 23 .210 .337
Pair 11 TAHUN_-1 & TAHUN_+2 23 .349 .103
Pair 12 TAHUN_-1 & TAHUN_+3 23 -.182 .406
Page 20
Paired Samples Test
Paired Differences
t df Sig. (2-tailed) Mean Std. Deviation Std. Error Mean
95% Confidence Interval of the
Difference
Lower Upper
Pair 1 TAHUN_-3 - TAHUN_0 -.05049613 .12256714 .02555702 -.10349814 .00250588 -1.976 22 .061
Pair 2 TAHUN_-3 - TAHUN_+1 -.01320729 .16181015 .03373975 -.08317925 .05676466 -.391 22 .699
Pair 3 TAHUN_-3 - TAHUN_+2 -.02315276 .15396740 .03210442 -.08973326 .04342773 -.721 22 .478
Pair 4 TAHUN_-3 - TAHUN_+3 -.01839259 .17615552 .03673097 -.09456795 .05778277 -.501 22 .622
Pair 5 TAHUN_-2 - TAHUN_0 -.04651659 .07962084 .01660209 -.08094722 -.01208595 -2.802 22 .010
Pair 6 TAHUN_-2 - TAHUN_+1 -.00922775 .10131629 .02112591 -.05304019 .03458470 -.437 22 .667
Pair 7 TAHUN_-2 – TAHUN_+2 -.01917321 .12380127 .02581435 -.07270890 .03436247 -.743 22 .465
Pair 8 TAHUN_-2 - TAHUN_+3 -.01441305 .16597086 .03460732 -.08618423 .05735813 -.416 22 .681
Pair 9 TAHUN_-1 - TAHUN_0 -.03246445 .06107031 .01273404 -.05887323 -.00605567 -2.549 22 .018
Pair 10 TAHUN_-1 - TAHUN_+1 .00482439 .11659820 .02431240 -.04559645 .05524523 .198 22 .845
Pair 11 TAHUN_-1 - TAHUN_+2 -.00512108 .11652016 .02429613 -.05550817 .04526602 -.211 22 .835
Pair 12 TAHUN_-1 - TAHUN_+3 -.00036091 .17081407 .03561720 -.07422645 .07350464 -.010 22 .992
Page 21
Lampiran 6: Menguji Asumsi Klasik Normalitas (Regresi)
One-Sample Kolmogorov-Smirnov Test
Standardized
Residual
N 161
Normal Parametersa,b
Mean .0000000
Std. Deviation .99687010
Most Extreme Differences Absolute .096
Positive .094
Negative -.096
Kolmogorov-Smirnov Z 1.218
Asymp. Sig. (2-tailed) .103
a. Test distribution is Normal.
b. Calculated from data.
Lampiran 7: Menguji Asumsi Klasik Heteroskedastisitas
Variables Entered/Removedb
Model Variables
Entered
Variables
Removed Method d
i
me
n
s
io
n
0
1 ERPa . Enter
a. All requested variables entered.
b. Dependent Variable: ABS_RES
Model Summary
Model
R R Square
Adjusted R
Square
Std. Error of the
Estimate
di
m
e
ns
i
o
n0
1 .097a .009 .003 .07292
a. Predictors: (Constant), ERP
Page 22
ANOVAb
Model Sum of Squares df Mean Square F Sig.
1 Regression .008 1 .008 1.524 .219a
Residual .845 159 .005
Total .853 160
a. Predictors: (Constant), ERP
b. Dependent Variable: ABS_RES
Coefficientsa
Model
Unstandardized Coefficients
Standardized
Coefficients
t Sig. B Std. Error Beta
1 (Constant) .060 .009 6.835 .000
ERP .014 .012 .097 1.235 .219
a. Dependent Variable: ABS_RES
Lampiran 8: Menguji Asumsi Klasik Autokorelasi
Variables Entered/Removedb
Model Variables
Entered
Variables
Removed Method d
im
e
n
si
o
n
0
1 ERPa . Enter
a. All requested variables entered.
b. Dependent Variable: MAN_LABA
Model Summaryb
Model
R R Square
Adjusted R
Square
Std. Error of the
Estimate Durbin-Watson d
i
m
en
s
i
on
0
1 .094a .009 .003 .1003778 1.779
a. Predictors: (Constant), ERP
b. Dependent Variable: MAN_LABA
Page 23
ANOVAb
Model Sum of Squares df Mean Square F Sig.
1 Regression .014 1 .014 1.409 .237a
Residual 1.602 159 .010
Total 1.616 160
a. Predictors: (Constant), ERP
b. Dependent Variable: MAN_LABA
Coefficientsa
Model Unstandardized
Coefficients
Standardized
Coefficients
t Sig.
Collinearity
Statistics
B Std. Error Beta Tolerance VIF
1 (Constant) -.042 .012 -3.504 .001
ERP .019 .016 .094 1.187 .237 1.000 1.000
a. Dependent Variable: MAN_LABA
Collinearity Diagnosticsa
Model Dimension
Eigenvalue Condition Index
Variance Proportions
(Constant) ERP
d
i
me
n
s
io
n
0
1 dimension1
1 1.756 1.000 .12 .12
2 .244 2.682 .88 .88
a. Dependent Variable: MAN_LABA
Residuals Statisticsa
Minimum Maximum Mean Std. Deviation N
Predicted Value -.042339 -.023364 -.031496 .0094195 161
Residual -.3943434 .4035340 .0000000 .1000636 161
Std. Predicted Value -1.151 .863 .000 1.000 161
Std. Residual -3.929 4.020 .000 .997 161
a. Dependent Variable: MAN_LABA
Page 24
Lampiran 9: Menguji Regresi Linear
Descriptive Statistics
Mean Std. Deviation N
MAN_LABA -.031496 .1005060 161
ERP .57 .496 161
Correlations
MAN_LABA ERP
Pearson Correlation MAN_LABA 1.000 .094
ERP .094 1.000
Sig. (1-tailed) MAN_LABA . .118
ERP .118 .
N MAN_LABA 161 161
ERP 161 161
Variables Entered/Removedb
Model Variables
Entered
Variables
Removed Method d
im
e
n
si
o
n
0
1 ERPa . Enter
a. All requested variables entered.
b. Dependent Variable: MAN_LABA
Model Summary
Model
R R Square
Adjusted R
Square
Std. Error of the
Estimate d
i
m
en
s
i
on
0
1 .094a .009 .003 .1003778
a. Predictors: (Constant), ERP
Page 25
ANOVAb
Model Sum of Squares df Mean Square F Sig.
1 Regression .014 1 .014 1.409 .237a
Residual 1.602 159 .010
Total 1.616 160
a. Predictors: (Constant), ERP
b. Dependent Variable: MAN_LABA
Coefficientsa
Model Unstandardized
Coefficients
Standardized
Coefficients
t Sig.
95.0% Confidence
Interval for B
B Std. Error Beta
Lower
Bound
Upper
Bound
1 (Constant) -.042 .012 -3.504 .001 -.066 -.018
ERP .019 .016 .094 1.187 .237 -.013 .051
a. Dependent Variable: MAN_LABA
Page 26
Lampiran 10: Daftar Perusahaan-Perusahaan Manufaktur (Terdaftar di BEI 2013)
No Kode Saham Nama Emiten
1 INTP Indocement Tunggal Prakarsa Tbk
2 SMBR Semen Baturaja Persero Tbk
3 SMCB Holcim Indonesia Tbk
4 SMGR Semen Gresik Tbk
5 AMFG Asahimas Flat Glass Tbk
6 ARNA Arwana Citra Mulia Tbk
7 IKAI Inti keramik Alam Asri Industri Tbk
8 KIAS Keramika Indonesia Assosiasi Tbk
9 MLIA Mulia Industrindo Tbk
10 TOTO Surya Toto Indonesia Tbk
11 ALKA Alaska Industrindo Tbk
12 ALMI Alumindo Light Metal Industry Tbk
13 BTON Beton Jaya Manunggal Tbk
14 CTBN Citra Turbindo Tbk
15 GDST Gunawan Dianjaya Steel Tbk
16 INAI Indal Aluminium Industry Tbk
17 ISSP Steel Pipe Industry of Indonesia Tbk
18 ITMA Itamaraya Tbk
19 JKSW Jakarta Kyoei Steel Work LTD Tbk
20 JPRS Jaya Pari Steel Tbk
21 KRAS Krakatau Steel Tbk
22 LION Lion Metal Works Tbk
23 LMSH Lionmesh Prima Tbk
24 MYRX Hanson International Tbk
25 NIKL Pelat Timah Nusantara Tbk
26 PICO Pelangi Indah Canindo Tbk
27 TBMS Tembaga Mulia Semanan Tbk
28 BRPT Barito Pacific Tbk
29 BUDI Budi Acid Jaya Tbk
30 DPNS Duta Pertiwi Nusantara
31 EKAD Ekadharma International Tbk
32 ETWA Eterindo Wahanatama Tbk
33 INCI Intan Wijaya International Tbk
34 SOBI Sorini Agro Asia Corporindo Tbk
35 SRSN Indo Acitama Tbk
36 TPIA Chandra Asri Petrochemical
37 UNIC Unggul Indah Cahaya Tbk
38 AKKU Alam Karya Unggul Tbk
Page 27
39 AKPI Argha Karya Prima Industry Tbk
40 APLI Asiaplast Industries Tbk
41 BRNA Berlina Tbk
42 FPNI Titan Kimia Nusantara Tbk
43 IGAR Champion Pasific Indonesia Tbk
44 IPOL Indopoly Swakarsa Industry Tbk
45 SIAP Sekawan Intipratama Tbk
46 SIMA Siwani Makmur Tbk
47 TRST Trias Sentosa Tbk
48 YPAS Yana Prima Hasta Persada Tbk
49 CPIN Charoen Pokphand Indonesia Tbk
50 JPFA Japfa Comfeed Indonesia Tbk
51 MAIN Malindo Feedmill Tbk
52 SIPD Sierad Produce Tbk
53 SULI Sumalindo Lestari Jaya Tbk
54 TIRT Tirta Mahakam Resources Tbk
55 ALDO Alkindo Naratama Tbk
56 FASW Fajar Surya Wisesa Tbk
57 INKP Indah Kiat Pulp & Paper Tbk
58 INRU Toba Pulp Lestari Tbk
59 KBRI Kertas Basuki Rachmat Indonesia Tbk
60 SPMA Suparma Tbk
61 TKIM Pabrik Kertas Tjiwi Kimia Tbk
62 KRAH Grand Kartech Tbk
63 ASII Astra International Tbk
64 AUTO Astra Auto Part Tbk
65 BRAM Indo Kordsa Tbk
66 GDYR Goodyear Indonesia Tbk
67 GJTL Gajah Tunggal Tbk
68 IMAS Indomobil Sukses International Tbk
69 INDS Indospring Tbk
70 LPIN Multi Prima Sejahtera Tbk
71 MASA Multistrada Arah Sarana Tbk
72 NIPS Nippres Tbk
73 PRAS Prima Alloy Steel Universal Tbk
74 SMSM Selamat Sempurna Tbk
75 ADMG Polychem Indonesia Tbk
76 ARGO Argo Pantes Tbk
77 CNTX Centex Tbk
78 ERTX Eratex Djaya Tbk
79 ESTI Ever Shine Textile Industry Tbk
Page 28
80 HDTX Pan Asia Indosyntec Tbk
81 INDR Indo Rama Synthetic Tbk
82 KARW Karwell Indonesia Tbk
83 MYTX Apac Citra Centertex Tbk
84 PBRX Pan Brothers Tbk
85 POLY Asia Pasific Fibers Tbk
86 RICY Ricky Putra Globalindo Tbk
87 SRIL Sri Rejeki Isman Tbk
88 SSTM Sunson Textile Manufacturer Tbk
89 TRIS Trisula International Tbk
90 UNIT Nusantara Inti Corpora Tbk
91 UNTX Unitex Tbk
92 BIMA Primarindo Asia Infrastructure Tbk
93 IKBI Sumi Indo Kabel Tbk
94 JECC Jembo Cable Company Tbk
95 KBLI KMI Wire and Cable Tbk
96 KBLM Kabelindo Murni Tbk
97 SCCO Supreme Cable Manufacturing and Commerce Tbk
98 VOKS Voksel Electric Tbk
99 PTSN Sat Nusa Persada Tbk
100 ADES Akasha Wira Internastional Tbk
101 AISA Tiga Pilar Sejahtera Food Tbk
102 ALTO Tri Banyan Tirta Tbk
103 CEKA Cahaya Kalbar Tbk
104 DAVO Davomas Abadi Tbk
105 DLTA Delta Djakarta Tbk
106 ICBP Indofood CBP Sukses Makmur Tbk
107 INDF Indofood Sukses Makmur Tbk
108 MLBI Multi Bintang Indonesia Tbk
109 MYOR Mayora Indah Tbk
110 PSDN Prashida Aneka Niaga Tbk
111 ROTI Nippon Indosari Corporindo Tbk
112 SKLT Sekar Laut Tbk
113 STTP Siantar Top Tbk
114 ULTJ Ultrajaya Milk Industry and Trading Company Tbk
115 GGRM Gudang Garam Tbk
116 HMSP Hanjaya Mandala Sampoerna Tbk
117 RMBA Bentoel Internasional Investama Tbk
118 WIIM Wismilak Inti Makmur Tbk
119 DVLA Darya Varia Laboratoria Tbk
120 INAF Indofarma Tbk
Page 29
121 KAEF Kimia Farma Tbk
122 KLBF Kalbe Farma Tbk
123 MERK Merck Tbk
124 PYFA Pyridam Farma Tbk
125 SCPI Schering Plough Indonesia Tbk
126 SIDO Industri Jamu dan Farmasi Sido Muncul Tbk
127 SQBI Taisho Pharmaceutical Indonesia Tbk
128 TSPC Tempo Scan Pacific Tbk
129 MBTO Martina Berto Tbk
130 MRAT Mustika Ratu Tbk
131 TCID Mandom Indonesia Tbk
132 UNVR Univeler Indonesia Tbk
133 KDSI Kedawung Setia Industrial Tbk
134 KICI Kedaung Indag Can Tbk
135 LMPI Langgeng Makmur Industry Tbk
Lampiran 11: Menguji Normalitas Sektor Industri Dasar dan Kimia
One-Sample Kolmogorov-Smirnov Test
Standardized
Residual
N 77
Normal Parametersa,b
Mean .0000000
Std. Deviation .99339927
Most Extreme Differences Absolute .122
Positive .105
Negative -.122
Kolmogorov-Smirnov Z 1.071
Asymp. Sig. (2-tailed) .202
a. Test distribution is Normal.
b. Calculated from data.
Page 30
Lampiran 12: Menguji Heteroskedastisitas Sektor Industri Dasar dan Kimia
Variables Entered/Removedb
Model Variables Entered Variables Removed Method
dimension0
1 ERPa . Enter
a. All requested variables entered.
b. Dependent Variable: ABS_RES
Model Summary
Model R R Square Adjusted R Square Std. Error of the Estimate
dimension0
1 .012a .000 -.013 .07053
a. Predictors: (Constant), ERP
ANOVAb
Model Sum of Squares df Mean Square F Sig.
1 Regression .000 1 .000 .011 .916a
Residual .373 75 .005
Total .373 76
a. Predictors: (Constant), ERP
b. Dependent Variable: ABS_RES
Coefficientsa
Model
Unstandardized Coefficients
Standardized
Coefficients
t Sig. B Std. Error Beta
1 (Constant) .068 .012 5.503 .000
ERP .002 .016 .012 .106 .916
a. Dependent Variable: ABS_RES
Lampiran 13: Menguji Autokorelasi Sektor Industri Dasar dan Kimia
Variables Entered/Removedb
Model Variables Entered Variables Removed Method
dimension0
1 ERPa . Enter
a. All requested variables entered.
b. Dependent Variable: MAN_LABA
Page 31
Model Summaryb
Model R R Square Adjusted R Square Std. Error of the Estimate Durbin-Watson
dimension0
1 .123a .015 .002 .0989821 1.967
a. Predictors: (Constant), ERP
b. Dependent Variable: MAN_LABA
ANOVAb
Model Sum of Squares df Mean Square F Sig.
1 Regression .011 1 .011 1.156 .286a
Residual .735 75 .010
Total .746 76
a. Predictors: (Constant), ERP
b. Dependent Variable: MAN_LABA
Coefficientsa
Model Unstandardized
Coefficients
Standardized
Coefficients
t Sig.
Collinearity
Statistics
B Std. Error Beta Tolerance VIF
1 (Constant) -.066 .017 -3.850 .000
ERP .025 .023 .123 1.075 .286 1.000 1.000
a. Dependent Variable: MAN_LABA
Collinearity Diagnosticsa
Model Dimension
Eigenvalue Condition Index
Variance Proportions
(Constant) ERP
dimension0
1
dimension1
1 1.756 1.000 .12 .12
2 .244 2.682 .88 .88
a. Dependent Variable: MAN_LABA
Residuals Statisticsa
Minimum Maximum Mean Std. Deviation N
Predicted Value -.066330 -.041818 -.052323 .0122099 77
Residual -.3758897 .3028656 .0000000 .0983288 77
Std. Predicted Value -1.147 .860 .000 1.000 77
Std. Residual -3.798 3.060 .000 .993 77
a. Dependent Variable: MAN_LABA
Page 32
Lampiran 14: Menguji Regresi Sektor Industri Dasar dan Kimia
Variables Entered/Removedb
Model Variables Entered Variables Removed Method
dimension0
1 ERPa . Enter
a. All requested variables entered.
b. Dependent Variable: MAN_LABA
Model Summary
Model R R Square Adjusted R Square Std. Error of the Estimate
dimension0
1 .123a .015 .002 .0989821
a. Predictors: (Constant), ERP
ANOVAb
Model Sum of Squares df Mean Square F Sig.
1 Regression .011 1 .011 1.156 .286a
Residual .735 75 .010
Total .746 76
a. Predictors: (Constant), ERP
b. Dependent Variable: MAN_LABA
Coefficientsa
Model
Unstandardized Coefficients
Standardized
Coefficients
t Sig. B Std. Error Beta
1 (Constant) -.066 .017 -3.850 .000
ERP .025 .023 .123 1.075 .286
a. Dependent Variable: MAN_LABA
Page 33
Lampiran 15: Menguji Normalitas Sektor Aneka Industri
One-Sample Kolmogorov-Smirnov Test
Standardized
Residual
N 28
Normal Parametersa,b
Mean .0000000
Std. Deviation .98130676
Most Extreme Differences Absolute .121
Positive .085
Negative -.121
Kolmogorov-Smirnov Z .642
Asymp. Sig. (2-tailed) .804
a. Test distribution is Normal.
b. Calculated from data.
Lampiran 16: Menguji Heteroskedastisitas Sektor Aneka Industri
Variables Entered/Removedb
Model Variables Entered Variables Removed Method
dimension0
1 ERPa . Enter
a. All requested variables entered.
b. Dependent Variable: ABS_RES
Model Summary
Model R R Square Adjusted R Square Std. Error of the Estimate
dimension0
1 .228a .052 .016 .06180
a. Predictors: (Constant), ERP
Page 34
ANOVAb
Model Sum of Squares df Mean Square F Sig.
1 Regression .005 1 .005 1.430 .243a
Residual .099 26 .004
Total .105 27
a. Predictors: (Constant), ERP
b. Dependent Variable: ABS_RES
Coefficientsa
Model
Unstandardized Coefficients
Standardized
Coefficients
t Sig. B Std. Error Beta
1 (Constant) .058 .018 3.258 .003
ERP .028 .024 .228 1.196 .243
a. Dependent Variable: ABS_RES
Lampiran 17: Menguji Autokorelasi Sektor Aneka Industri
Variables Entered/Removedb
Model Variables Entered Variables Removed Method
dimension0
1 ERPa . Enter
a. All requested variables entered.
b. Dependent Variable: MAN_LABA
Model Summaryb
Model R R Square Adjusted R Square Std. Error of the Estimate Durbin-Watson
dimension0
1 .056a .003 -.035 .0998353 2.218
a. Predictors: (Constant), ERP
b. Dependent Variable: MAN_LABA
Page 35
ANOVAb
Model Sum of Squares df Mean Square F Sig.
1 Regression .001 1 .001 .083 .775a
Residual .259 26 .010
Total .260 27
a. Predictors: (Constant), ERP
b. Dependent Variable: MAN_LABA
Coefficientsa
Model Unstandardized
Coefficients
Standardized
Coefficients
t Sig.
Collinearity
Statistics
B Std. Error Beta Tolerance VIF
1 (Constant) -.016 .029 -.555 .584
ERP -.011 .038 -.056 -.288 .775 1.000 1.000
a. Dependent Variable: MAN_LABA
Collinearity Diagnosticsa
Model Dimension
Eigenvalue Condition Index
Variance Proportions
(Constant) ERP
dimension0
1
dimension1
1 1.756 1.000 .12 .12
2 .244 2.682 .88 .88
a. Dependent Variable: MAN_LABA
Residuals Statisticsa
Minimum Maximum Mean Std. Deviation N
Predicted Value -.026979 -.015983 -.022266 .0055410 28
Residual -.2807338 .1763521 .0000000 .0979690 28
Std. Predicted Value -.850 1.134 .000 1.000 28
Std. Residual -2.812 1.766 .000 .981 28
a. Dependent Variable: MAN_LABA
Page 36
Lampiran 18: Menguji Regresi Sektor Aneka Industri
Variables Entered/Removedb
Model Variables Entered Variables Removed Method
dimension0
1 ERPa . Enter
a. All requested variables entered.
b. Dependent Variable: MAN_LABA
Model Summary
Model R R Square Adjusted R Square Std. Error of the Estimate
dimension0
1 .056a .003 -.035 .0998353
a. Predictors: (Constant), ERP
ANOVAb
Model Sum of Squares df Mean Square F Sig.
1 Regression .001 1 .001 .083 .775a
Residual .259 26 .010
Total .260 27
a. Predictors: (Constant), ERP
b. Dependent Variable: MAN_LABA
Coefficientsa
Model
Unstandardized Coefficients
Standardized
Coefficients
t Sig. B Std. Error Beta
1 (Constant) -.016 .029 -.555 .584
ERP -.011 .038 -.056 -.288 .775
a. Dependent Variable: MAN_LABA
Page 37
Lampiran 19: Menguji Normalitas Sektor Industri Barang dan Konsumsi
One-Sample Kolmogorov-Smirnov Test
Standardized
Residual
N 56
Normal Parametersa,b
Mean .0000000
Std. Deviation .99086739
Most Extreme Differences Absolute .133
Positive .133
Negative -.115
Kolmogorov-Smirnov Z .996
Asymp. Sig. (2-tailed) .275
a. Test distribution is Normal.
b. Calculated from data.
Lampiran 20: Menguji Heteroskedastisitas Sektor Industri Barang dan Konsumsi
Variables Entered/Removedb
Model Variables Entered Variables Removed Method
dimension0
1 ERPa . Enter
a. All requested variables entered.
b. Dependent Variable: ABS_RES
Model Summary
Model R R Square Adjusted R Square Std. Error of the Estimate
dimension0
1 .194a .038 .020 .07209
a. Predictors: (Constant), ERP
Page 38
ANOVAb
Model Sum of Squares df Mean Square F Sig.
1 Regression .011 1 .011 2.112 .152a
Residual .281 54 .005
Total .292 55
a. Predictors: (Constant), ERP
b. Dependent Variable: ABS_RES
Coefficientsa
Model
Unstandardized Coefficients
Standardized
Coefficients
t Sig. B Std. Error Beta
1 (Constant) .049 .015 3.358 .001
ERP .028 .019 .194 1.453 .152
a. Dependent Variable: ABS_RES
Lampiran 21: Menguji Autokorelasi Sektor Industri Barang dan Konsumsi
Variables Entered/Removedb
Model Variables Entered Variables Removed Method
dimension0
1 ERPa . Enter
a. All requested variables entered.
b. Dependent Variable: MAN_LABA
Model Summaryb
Model R R Square Adjusted R Square Std. Error of the Estimate Durbin-Watson
dimension0
1 .133a .018 -.001 .0993033 1.652
a. Predictors: (Constant), ERP
b. Dependent Variable: MAN_LABA
Page 39
ANOVAb
Model Sum of Squares df Mean Square F Sig.
1 Regression .010 1 .010 .965 .330a
Residual .533 54 .010
Total .542 55
a. Predictors: (Constant), ERP
b. Dependent Variable: MAN_LABA
Coefficientsa
Model Unstandardized
Coefficients
Standardized
Coefficients
t Sig.
Collinearity
Statistics
B Std. Error Beta Tolerance VIF
1 (Constant) -.023 .020 -1.111 .271
ERP .026 .027 .133 .983 .330 1.000 1.000
a. Dependent Variable: MAN_LABA
Collinearity Diagnosticsa
Model Dimension
Eigenvalue Condition Index
Variance Proportions
(Constant) ERP
dimension0
1
dimension1
1 1.756 1.000 .12 .12
2 .244 2.682 .88 .88
a. Dependent Variable: MAN_LABA
Residuals Statisticsa
Minimum Maximum Mean Std. Deviation N
Predicted Value -.022530 .003817 -.007474 .0131563 56
Residual -.2909669 .3763529 .0000000 .0983964 56
Std. Predicted Value -1.144 .858 .000 1.000 56
Std. Residual -2.930 3.790 .000 .991 56
a. Dependent Variable: MAN_LABA
Page 40
Lampiran 22: Menguji Regresi Sektor Industri Barang dan Konsumsi
Variables Entered/Removedb
Model Variables Entered Variables Removed Method
dimension0
1 ERPa . Enter
a. All requested variables entered.
b. Dependent Variable: MAN_LABA
Model Summary
Model R R Square Adjusted R Square Std. Error of the Estimate
dimension0
1 .133a .018 -.001 .0993033
a. Predictors: (Constant), ERP
ANOVAb
Model Sum of Squares df Mean Square F Sig.
1 Regression .010 1 .010 .965 .330a
Residual .533 54 .010
Total .542 55
a. Predictors: (Constant), ERP
b. Dependent Variable: MAN_LABA
Coefficientsa
Model
Unstandardized Coefficients
Standardized
Coefficients
t Sig. B Std. Error Beta
1 (Constant) -.023 .020 -1.111 .271
ERP .026 .027 .133 .983 .330
a. Dependent Variable: MAN_LABA