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1 64 DAFTAR PUSTAKA Bartov, E. (1993). The Timing of Asset Sales and Earnings Manipulation. The Accounting Review. Vol. 68. pp Burgstahler and Dichev. (1997). Earnings Management to Avoid Earnings Decreases and Losses. Journal of Accounting & Economics. Vol. 24, Special Issue 1. pp Ewert, R., & A. Wagenhofer. (2005). Economic Effects of Tightening Accounting Standards to Restrict Earnings Management. The Accounting Review. Vol Graham, J., C. Harvey, & S. Rajgopal. (2005). The Economic Implications of Corporate Financial Reporting. Journal of Accounting & Economics. Vol. 40, Special Issue (1 3) Ghozali, Imam. (2012). Aplikasi Analisis Multivariate dengan Program IBM SPSS 20. Edisi ke 6. Badan Penerbit Universitas Diponegoro. Halim, Julia, Carmel Meiden dan Rudolf Lumban Tobing. (2005). Pengaruh Manajemen Laba pada Tingkat Pengungkapan Laporan Keuangan pada Perusahaan Manufaktur yang termasuk dalam Indeks LQ-45. Simposium Nasional Akuntansi VIII, Solo. Hidayati, Siti Munfiah dan Zulaikha. (2003). Analisis Perilaku Earnings Management: Motivasi Minimalisasi Income Tax.Simposium Nasional Akuntansi VI,Surabaya. Kothari, S., A. Leone, & C. Wasley. (2005). Performance Matched Discretionary Accrual Measures. Journal of Accounting & Economics, Vol Kusumawati, Astri Arfani Nur dan Sasongko, Noer. (2005). Analisis Perbedaan Pengaturan Laba (Earning Management) pada Kondisi Laba dan Rugi pada Perusahaan Manufaktur di Indonesia. Jurnal Akuntansi dan Keuangan. Vol.4, No. 1, Kusuma, Hadri dan Wigiya A. U. Sari (2003). Manajemen Laba Oleh Perusahaan Pengakuisisi Sebelum Merger dan Akuisisi di Indonesia, Jurnal Akuntansi dan Auditing Indonesia Volume 7, No.1, Juni 2003, Lambert, R. (1984). Income Smoothing as Rational Equilibrium Behavior. The Accounting Review, Vol. 59. pp Matsuura, Souichi. (2008). On The Relation Between Real Earnings Management and Accounting Earnings Management : Income Smoothing Perspective. Journal of International Business Research,Vol.7, Special Issue 3. pp

2 65 Philips, John, Morton Pincus, and Sonja Olhoft Rego. (2003). Earnings Management : New Evidence Basedon Deferred Tax Expense. The Accounting Review, Vol.27, Ratnasari, Dhiar. (2012). Analisis factor-faktor yang mempengaruhi perataan laba pada perusahaan manufaktur yang terdaftar di bursa efek Indonesia. Journal Of. Accounting. Universitas Diponegoro. Roychowdhury, Sugata. (2006). Earnings management through real activities manipulation. Journal of Accounting & Economics, Vol Sugiarto, Sopa (2003). Perataan Laba Dalam Mengantisipasi Laba Masa Depan Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Jakarta. Makalah dipresentasikan dalam Simposium Nasional Akuntansi VI. Suhendah, Rousilita (2005). Earning Management, Jurnal akuntansi/th.ix/02/ Mei/2005, Sunarto (2009). Teori keagenan dan manajemen laba, Kajian Akuntansi Fakultas Ekonomi Unisbank Semarang Volume 1, No.1, Yusrizal, M. (2011). Teori dalam hokum kontrak. Retrieved from 76.blogspot.com/2011/03/teori-dalam-hukum-kontrak.html

3 66 LAMPIRAN 1 OBJEK PENELITIAN No Kode Nama Perusahaan 1 ARNA PT. Arwana Citra Mulia, Tbk 2 AMFG PT. Asahimas Flat Glass, TBk 3 ASII PT. Astra International, Tbk 4 AUTO PT. Astra Otoparts, Tbk 5 BATA PT. Sepatu Bata, Tbk 6 BRNA PT. Berlina, Tbk 7 BTON PT. Betonjaya Manunggal, Tbk 8 BUDI PT. Budi Acid Jaya, Tbk 9 CPIN PT. Charoen Pokphand Indonesia, Tbk 10 DLTA PT. Delta Djakarta, Tbk 11 DVLA PT. Darya-Varia Laboratoria, Tbk 12 EKAD PT. Ekadharma International, Tbk 13 FASW PT. Fajar Surya Wisesa, Tbk 14 GJTL PT. Gajah Tunggal, Tbk 15 HDTX PT. Panasia Indosyntec, Tbk 16 HMSP PT. Hanjaya Mandala Sampoerna, Tbk 17 ICBP PT. Indofood CBP Sukses Makmur, Tbk 18 INTP PT. Indocement Tunggal Prakarsa, Tbk 19 KAEF PT. Kimia Farma (Persero), Tbk 20 KLBF PT. Kalbe farma, Tbk 21 LMSH PT. Lionmesh Prima, TBk 22 MAIN PT. Malindo Feedmill, Tbk 23 MRAT PT. Mustika Ratu, Tbk 24 PBRX PT. Pan Brothers, Tbk 25 RDTX PT. Roda Vivatex, Tbk 26 RICY PT Ricky Putra Globalindo Tbk 27 ROTI PT NIPPON INDOSARI CORPINDO Tbk 28 SMCB PT. Holcim Indonesia, Tbk 29 SMGR PT. Semen Indonesia (persero), Tbk 30 TCID PT. Mandom Indonesia, Tbk

4 67 LAMPIRAN 2 TABULASI PERHITUNGAN DATA PENELITIAN

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10 73 LAMPIRAN 3 HASIL STATISTIK DESKRIPTIF Descriptive Statistics N Minimum Maximum Mean Std. Deviation PreEMUI 90 5,09 10,78 7,9710 1,09876 PreAEMUI 90 7,43 12,31 9,7545,99938 DE 90,00 4,31,7016,67659 SIZE 90 10,84 14,19 12,2734,72987 GROWTH 90-2,18 5,13,3052,83373 REM 90,53 4,15 1,7835,74101 AEM 90,26 1,39,7534,28052

11 74 LAMPIRAN 4 HASIL UJI ANALISIS KOEFISIEN KORELASI Corrs PreEMUI PreAEMUI DE SIZE GROWTH REM AEM PreEMUI Pearson Corr 1,755 ** -,312 **,671 **,134 -,465 ** -,401 ** Sig. (2-tailed),000,003,000,208,000,000 PreAEMUI Pearson Corr,755 ** 1 -,228 *,727 **,195,230 * -,178 Sig. (2-tailed),000,031,000,065,029,093 DE Pearson Corr -,312 ** -,228 * 1,005,164,155,278 ** Sig. (2-tailed),003,031,966,123,145,008 SIZE Pearson Corr,671 **,727 **,005 1,181 -,015,024 Sig. (2-tailed),000,000,966,088,885,819 GROWTH Pearson Corr,134,195,164,181 1,065,032 Sig. (2-tailed),208,065,123,088,545,765 REM Pearson Corr -,465 **,230 *,155 -,015,065 1,354 ** Sig. (2-tailed),000,029,145,885,545,001 AEM Pearson Corr -,401 ** -,178,278 **,024,032,354 ** 1 Sig. (2-tailed),000,093,008,819,765,001 N **. Corr is significant at the 0.01 level (2-tailed). *. Corr is significant at the 0.05 level (2-tailed).

12 75 LAMPIRAN 5 HASIL UJI ANALISIS REGRESI LINIER BERGANDA 1. Hasil Analisis Regresi Persamaan I Coefficients a Model Unstandardized Coefficients Standardized Coefficients t Sig. B Std. Error Beta 1 (Constant) -,444 1,115 -,398,691 PreEMUI -,618,085 -,917-7,291,000 DE -,165,103 -,151-1,597,114 SIZE,590,121,581 4,879,000 GROWTH,095,077,107 1,230,222 a. Dependent Variable: REM 2. Hasil Analisis Regresi Persamaan II Model Unstandardized Coefficients Standardized Coefficients t Sig. B Std. Error Beta 1 (Constant) -,181,453 -,399,691 PreAEMUI -,184,044 -,655-4,195,000 DE,018,043,044,424,673 SIZE,193,055,503 3,483,001 GROWTH,010,032,029,311,756 REM,191,038,504 4,987,000

13 76 LAMPIRAN 6 HASIL KELAYAKAN MODEL 1. Hasil Uji F (Anova) REM ANOVA a Model Sum of Squares df Mean Square F Sig. Regression 19, ,898 14,218,000 b 1 Residual 29,279 85,344 Total 48, a. Dependent Variable: REM b. Predictors: (Constant), GROWTH, PreEMUI, DE, SIZE 2. Hasil Uji F (Anova) AEM ANOVA a Model Sum of Squares Df Mean Square F Sig. 1 Regression 2,245 5,449 7,927,000 b Residual 4,758 84,057 Total 7, a. Dependent Variable: AEM b. Predictors: (Constant), REM, SIZE, DE, GROWTH, PreAEMUI 3. Koefisien Determinasi I Model Summary b Model R R Square Adjusted R Square Std. Error of the Estimate 1,633 a,401,373,58691 a. Predictors: (Constant), GROWTH, PreEMUI, DE, SIZE b. Dependent Variable: REM

14 77 4. Koefisien Determinasi II Model Summary b Model R R Square Adjusted R Square Std. Error of the Estimate 1,566 a,321,280,23801 a. Predictors: (Constant), REM, SIZE, DE, GROWTH, PreAEMUI b. Dependent Variable: AEM

15 78 LAMPIRAN 7 UJI HIPOTESIS 1. Uji Hipotesis t (Uji t) Persamaan I Model Standardized t Sig. Coefficients Beta 1 (Constant) -,398,691 PreEMUI -,917-7,291,000 DE -,151-1,597,114 SIZE,581 4,879,000 GROWTH,107 1,230,222 a. Dependent Variable: REM 2. Uji Hipotesis t (Uji t) Persamaan II Model Standardized t Sig. Coefficients Beta 1 (Constant) -,399,691 PreAEMUI -,655-4,195,000 DE,044,424,673 SIZE,503 3,483,001 GROWTH,029,311,756 REM,504 4,987,000 a. Dependent Variable: AEM

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