Lampiran 1. Daftar Perusahaan Sampel

Transkripsi

1 Lampiran. Daftar Perusahaan Sampel TAHU SAMPEL O KODE AMA G-M M-S AALI Astra Argo Lestari Tbk G G G G M M M 2 AISA Tiga Pilar Sejahtera Food Tbk G G M M G G G 3 ALKA Alakasa Industrindo Tbk G G G G G M M 4 ALMI Alumindo Light Metal Industry Tbk G G M G G G G 5 AMFG Asahimas Flat Glass Tbk M G M M G M M 2 6 ASII Astra International Tbk M G M M G M M 2 7 BATA Sepatu Bata Tbk M M S S M S S 2 8 BRAM Indo Kordsa Tbk G G M G G G G 9 BUDI Budi Acid Jaya Tbk G G G G G G M 0 CTB Citra Tubindo Tbk G G M G G G G DLTA Delta Djakarta Tbk M G M M M S M 2 GDYR Goodyear Indonesia Tbk M S S S G M S 2 3 GGRM Gudang Garam Tbk M G M M G M M 2 4 GJTL Gajah Tunggal Tbk G G M M G M M 2 5 HMSP HM Sampoerna Tbk M G M M M S M 6 IAI Indal Aluminium Industry Tbk G G M M G M M 2 7 JPFA JAPFA Comfeed Indonesia Tbk G G M M G S M 8 KAEF Kimia Farma (Persero) Tbk M G M M G M M 2 9 KBLI KMI Wire and Cable Tbk G G M M M G M 2 20 KIAS Keramika Indonesia Assosiasi Tbk S S M M G G M 2 KLBF Kalbe Farma Tbk G G M M G S M 22 LIO Lion Metal Works Tbk M G M M G M M 2 23 LMPI Langgeng Makmur Industri Tbk G G M M G M M 2 24 MAI Malindo Feedmill Tbk G G G G G G M 25 PROD Sara Lee Body Care Indonesia Tbk S S M S S S S 26 SCCO Supreme Cable Manufacturing Corporation M GTbk M M G G G 27 SCPI Schering Plough Indonesia Tbk G G M M G M M 2 28 SIMM Surya Intrindo Makmur Tbk G G G G G G M 29 SMCB Holcim Indonesia tbk G G M M G M M 2 30 SMGR Semen Gersik (Persero) Tbk G G M M G M M 2 3 SMSM Selamat Sempurna Tbk G G G G M M S 32 SOBI Sorini Argo Asia Corporindo Tbk G M G G G G G 33 SSTM Sunson Textile Manufacturer Tbk G G M M M M M 34 TCID Mandom Indonesia Tbk M G M S G S M 35 TKIM Pabrik Kertas Tjiwi Kimia Tbk G G M M M M M 36 TRST Trias Sentosa Tbk G G G M G G G 37 TSPC Tempo Scan Pasific Tbk G G M S G S M 38 ULTJ Ultra Jaya Milk Industry Tbk S G M M G M M 2 39 UTX Unitex Tbk S S M M G M G 40 UVR Unilever Indonesia Tbk S M S S M S S 2 4 VOKS Voksel Electric Tbk G G M M G M M 2 Jumlah Sampel 52 2

2 Lampiran 2. Data perusahaan Growth-Mature o Kode Tahun Menaikkan Laba CFO Manajemen Laba Riil DISEXP PROD AALI AALI AISA AISA ALKA ALKA ALMI ALMI AMFG AMFG AMFG AMFG ASII ASII ASII ASII BRAM BRAM BUDI BUDI CTB CTB DLTA DLTA

3 Lampiran 2. Data perusahaan Growth-Mature (Lanjutan ) o Kode Tahun Menaikkan Laba CFO Manajemen Laba Riil DISEXP PROD 3 GDYR GDYR GGRM GGRM GGRM GGRM GJTL GJTL GJTL GJTL HMSP HMSP IAI IAI IAI IAI JPFA JPFA KAEF KAEF KAEF KAEF KBLI KBLI

4 Lampiran 2. Data perusahaan Growth-Mature (Lanjutan 2) o Kode Tahun Menaikkan Laba CFO Manajemen Laba Riil DISEXP PROD 25 KBLI KBLI KIAS KIAS KLBF KLBF LIO LIO LIO LIO LMPI LMPI LMPI LMPI MAI MAI SCCO SCCO SCPI SCPI SCPI SCPI SIMM SIMM

5 Lampiran 2. Data perusahaan Growth-Mature (Lanjutan 3) o Kode Tahun Menaikkan Laba CFO Manajemen Laba Riil DISEXP PROD 37 SMCB SMCB SMCB SMCB SMGR SMGR SMRG SMRG SMSM SMSM SOBI SOBI SSTM SSTM TCID TCID TKIM TKIM TRST TRST TSPC TSPC ULTJ ULTJ

6 Lampiran 2. Data perusahaan Growth-Mature (Lanjutan 4) o Kode Tahun Menaikkan Laba CFO Manajemen Laba Riil DISEXP PROD 49 ULTJ ULTJ UTX UTX VOKS VOKS VOKS VOKS

7 Lampiran 3. Data Perusahaan Mature-Stagnant o Kode Tahun Menaikkan Laba CFO Manajemen Laba Riil DISEXP PROD BATA BATA BATA BATA GDYR GDYR GDYR GDYR SMSM SMSM DLTA DLTA HMSP HMSP TCID TCID TSPC TSPC PROD PROD UVR UVR UVR UVR

8 Lampiran 4. Deskripsi Variabel Penelitian Descrptive Variable Report Kelompok Growth-Mature Mature-Stagnant Total Mean Std. Dev iation Minimum Maximum Mean Std. Dev iation Minimum Maximum Mean Std. Dev iation Minimum Maximum Discretionary Discretionary Accrual CFO Prod.Costs Exp

9 Lampiran 5. Hasil One Sampel T Test Uji ormalitas One-Sample Kolmogorov-Smirnov Test ormal Parameters a,b Most Extreme Diff erences Kolmogorov -Smirnov Z Asy mp. Mean Std. Dev iation Absolute Positiv e egativ e a. Test distribution is ormal. b. Calculated f rom data. Discretionary Accrual GM One-Sample Kolmogorov-Smirnov Test ormal Parameters a,b Most Extreme Diff erences Kolmogorov -Smirnov Z Asy mp. Mean Std. Dev iation Absolute Positiv e egativ e a. Test distribution is ormal. b. Calculated f rom data. Discretionary Accrual MS

10 Lampiran 5. Hasil One Sampel T Test (Lanjutan) Hasil One Sampel T Test One-Sample Test Discretionary Accrual GM Test Value = 0 95% Confidence Interv al of the Mean Dif f erence t df Dif f erence Lower Upper One-Sample Test Discretionary Accrual MS Test Value = 0 95% Confidence Interv al of the Mean Diff erence t df Diff erence Lower Upper

11 Lampiran 6. Hasil Regresi Linier Berganda pada Perubahan Tahap Siklus Hidup Growth-Mature CFO Descriptive Statistics CFO Suspect_I I Mean Std. Dev iation Variables Entered/Removed b Variables Variables Entered Removed Method, Suspect_ I, I a. Enter a. All requested v ariables entered. b. Dependent Variable: CFO Summary b Adjusted Std. Error of Durbin- R R Square R Square the Estimate Watson.89 a a. Predictors: (Constant),, Suspect_I, I b. Dependent Variable: CFO

12 Lampiran 6. Hasil Regresi Linier Berganda pada Perubahan Tahap Siklus Hidup Growth-Mature (Lanjutan ) Regression Total AOVA b Sum of Squares df Mean Square F Sig a a. Predictors: (Constant),, Suspect_I, I b. Dependent Variable: CFO (Constant) Suspect_I I a. Dependent Variable: CFO Coefficients a Unstandardized Standardized Coeff icients Coeff icients Correlations Collinearity Statistics B Std. Error Beta t Sig. Partial Tolerance VIF

13 Expected Cum Prob Lampiran 6. Hasil Regresi Linier Berganda pada Perubahan Tahap Siklus Hidup Growth-Mature (Lanjutan 2) Uji ormalitas One-Sample Kolmogorov-Smirnov Test ormal Parameters a,b Most Extreme Diff erences Kolmogorov -Smirnov Z Asy mp. Mean Std. Deviation Absolute Positive egative a. Test distribution is ormal. b. Calculated from data. Unstandardized ormal P-P Plot of Regression Standardized Dependent Variable: CFO Observed Cum Prob

14 Regression Studentized Lampiran 6. Hasil Regresi Linier Berganda pada Perubahan Tahap Siklus Hidup Growth-Mature (Lanjutan 3) Uji Heteroskedastisitas Correlations Spearman's rho Suspect_I I Unstandardized Correlation Coef f icient Correlation Coef f icient Correlation Coef f icient Correlation Coef f icient Unstandardized Scatterplot Dependent Variable: CFO Regression Standardized Predicted Value

15 Lampiran 6. Hasil Regresi Linier Berganda pada Perubahan Tahap Siklus Hidup Growth-Mature (Lanjutan 4) Prod.Costs Descriptive Statistics Prod.Costs Suspect_I I Mean Std. Deviation Variables Entered/Removed b Variables Variables Entered Removed Method, Suspect_ I, I a. Enter a. All requested v ariables entered. b. Dependent Variable: Prod.Costs Summary b Adjusted Std. Error of Durbin- R R Square R Square the Estimate Watson.32 a a. Predictors: (Constant),, Suspect_I, I b. Dependent Variable: Prod.Costs Regression Total AOVA b Sum of Squares df Mean Square F Sig a a. Predictors: (Constant),, Suspect_I, I b. Dependent Variable: Prod.Costs

16 Lampiran 6. Hasil Regresi Linier Berganda pada Perubahan Tahap Siklus Hidup Growth-Mature (Lanjutan 5) (Constant) Suspect_I I Unstandardized Coeff icients a. Dependent Variable: Prod.Costs Standardized Coeff icients Coefficients a Correlations t Sig. Partial Collinearity Statistics B Std. Error Beta Tolerance VIF

17 Expected Cum Prob Lampiran 6. Hasil Regresi Linier Berganda pada Perubahan Tahap Siklus Hidup Growth-Mature (Lanjutan 6) Uji ormalitas One-Sample Kolmogorov-Smirnov Test ormal Parameters a,b Most Extreme Diff erences Kolmogorov -Smirnov Z Asy mp. Mean Std. Dev iation Absolute Positive egative a. Test distribution is ormal. b. Calculated f rom data. Unstandardized ormal P-P Plot of Regression Standardized Dependent Variable: Prod.Costs Observed Cum Prob

18 Regression Studentized Lampiran 6. Hasil Regresi Linier Berganda pada Perubahan Tahap Siklus Hidup Growth-Mature (Lanjutan 7) Uji Heteroskedastisitas Correlations Spearman's rho Suspect_I I Unstandardized Correlation Coef f icient Correlation Coef f icient Correlation Coef f icient Correlation Coef f icient Unstandardized Scatterplot Dependent Variable: Prod.Costs Regression Standardized Predicted Value

19 Lampiran 6. Hasil Regresi Linier Berganda pada Perubahan Tahap Siklus Hidup Growth-Mature (Lanjutan 8) Discretionary Exp. Descriptive Statistics Discretionary Exp. Suspect_I I Mean Std. Deviation Variables Entered/Removed b Variables Variables Entered Removed Method, Suspect_ I, I a. Enter a. All requested v ariables entered. b. Dependent Variable: Discretionary Exp. Summary b Adjusted Std. Error of Durbin- R R Square R Square the Estimate Watson.094 a a. Predictors: (Constant),, Suspect_I, I b. Dependent Variable: Discretionary Exp. Regression Total AOVA b Sum of Squares df Mean Square F Sig a a. Predictors: (Constant),, Suspect_I, I b. Dependent Variable: Discretionary Exp.

20 Lampiran 6. Hasil Regresi Linier Berganda pada Perubahan Tahap Siklus Hidup Growth-Mature (Lanjutan 9) (Constant) Suspect_I I Unstandardized Coeff icients Standardized Coeff icients Coefficients a Correlations t Sig. Partial Collinearity Statistics B Std. Error Beta Tolerance VIF a. Dependent Variable: Discretionary Exp.

21 Expected Cum Prob Lampiran 6. Hasil Regresi Linier Berganda pada Perubahan Tahap Siklus Hidup Growth-Mature (Lanjutan 0) Uji ormalitas One-Sample Kolmogorov-Smirnov Test ormal Parameters a,b Most Extreme Diff erences Kolmogorov -Smirnov Z Asy mp. a. Test distribution is ormal. b. Calculated f rom data. Mean Std. Deviation Absolute Positive egative Unstandardized ormal P-P Plot of Regression Standardized Dependent Variable: Discretionary Exp Observed Cum Prob

22 Regression Studentized Lampiran 6. Hasil Regresi Linier Berganda pada Perubahan Tahap Siklus Hidup Growth-Mature (Lanjutan ) Uji Heteroskedastisitas Correlations Spearman's rho Suspect_I I Unstandardized Correlation Coeff icient Correlation Coeff icient Correlation Coeff icient Correlation Coeff icient Unstandardized Scatterplot Dependent Variable: Discretionary Exp Regression Standardized Predicted Value

23 Lampiran 7. Hasil Regresi Linier Berganda pada Perubahan Tahap Siklus Hidup Mature-Stagnant CFO Descriptive Statistics CFO Suspect_I I Mean Std. Deviation Variables Entered/Removed b Variables Variables Entered Removed Method, Suspect_ I, I a. Enter a. All requested v ariables entered. b. Dependent Variable: CFO Summary b Adjusted Std. Error of Durbin- R R Square R Square the Estimate Watson.20 a a. Predictors: (Constant),, Suspect_I, I b. Dependent Variable: CFO Regression Total AOVA b Sum of Squares df Mean Square F Sig a a. Predictors: (Constant),, Suspect_I, I b. Dependent Variable: CFO

24 Lampiran 7. Hasil Regresi Linier Berganda pada Perubahan Tahap Siklus Hidup Mature-Stagnant (Lanjutan ) (Constant) Suspect_I I Unstandardized Coeff icients a. Dependent Variable: CFO Standardized Coeff icients Coefficients a Correlations t Sig. Partial Collinearity Statistics B Std. Error Beta Tolerance VIF

25 Expected Cum Prob Lampiran 7. Hasil Regresi Linier Berganda pada Perubahan Tahap Siklus Hidup Mature-Stagnant (Lanjutan 2) Uji ormalitas One-Sample Kolmogorov-Smirnov Test ormal Parameters a,b Most Extreme Diff erences Kolmogorov -Smirnov Z Asy mp. a. Test distribution is ormal. b. Calculated from data. Mean Std. Deviation Absolute Positive egative Unstandardized ormal P-P Plot of Regression Standardized Dependent Variable: CFO Observed Cum Prob

26 Regression Studentized Lampiran 7. Hasil Regresi Linier Berganda pada Perubahan Tahap Siklus Hidup Mature-Stagnant (Lanjutan 3) Uji Heteroskedastisitas Correlations Spearman's rho Suspect_I I Unstandardized Correlation Coef ficient Correlation Coef ficient Correlation Coef ficient Correlation Coef ficient Unstandardized Scatterplot Dependent Variable: CFO Regression Standardized Predicted Value

27 Lampiran 7. Hasil Regresi Linier Berganda pada Perubahan Tahap Siklus Hidup Mature-Stagnant (Lanjutan 4) Prod.Costs Descriptive Statistics Prod.Costs Suspect_I I Mean Std. Deviation Variables Entered/Removed b Variables Variables Entered Removed Method, Suspect_ I, I a. Enter a. All requested v ariables entered. b. Dependent Variable: Prod.Costs Summary b Adjusted Std. Error of Durbin- R R Square R Square the Estimate Watson.60 a a. Predictors: (Constant),, Suspect_I, I b. Dependent Variable: Prod.Costs Regression Total AOVA b Sum of Squares df Mean Square F Sig a a. Predictors: (Constant),, Suspect_I, I b. Dependent Variable: Prod.Costs

28 Lampiran 7. Hasil Regresi Linier Berganda pada Perubahan Tahap Siklus Hidup Mature-Stagnant (Lanjutan 5) (Constant) Suspect_I I Unstandardized Coeff icients a. Dependent Variable: Prod.Costs Standardized Coeff icients Coefficients a Correlations t Sig. Partial Collinearity Statistics B Std. Error Beta Tolerance VIF

29 Expected Cum Prob Lampiran 7. Hasil Regresi Linier Berganda pada Perubahan Tahap Siklus Hidup Mature-Stagnant (Lanjutan 6) Uji ormalitas One-Sample Kolmogorov-Smirnov Test ormal Parameters a,b Most Extreme Diff erences Kolmogorov -Smirnov Z Asy mp. a. Test distribution is ormal. b. Calculated f rom data. Mean Std. Dev iation Absolute Positive egative Unstandardized ormal P-P Plot of Regression Standardized Dependent Variable: Prod.Costs Observed Cum Prob

30 Regression Studentized Lampiran 7. Hasil Regresi Linier Berganda pada Perubahan Tahap Siklus Hidup Mature-Stagnant (Lanjutan 7) Uji Heteroskedastisitas Correlations Spearman's rho Suspect_I I Unstandardized Correlation Coef ficient Correlation Coef ficient Correlation Coef ficient Correlation Coef ficient Unstandardized Scatterplot Dependent Variable: Prod.Costs Regression Standardized Predicted Value

31 Lampiran 7. Hasil Regresi Linier Berganda pada Perubahan Tahap Siklus Hidup Mature-Stagnant (Lanjutan 8) Discretionary Exp. Descriptive Statistics Discretionary Exp. Suspect_I I Mean Std. Deviation Variables Entered/Removed b Variables Variables Entered Removed Method, Suspect_ I, I a. Enter a. All requested v ariables entered. b. Dependent Variable: Discretionary Exp. Summary b Adjusted Std. Error of Durbin- R R Square R Square the Estimate Watson.345 a a. Predictors: (Constant),, Suspect_I, I b. Dependent Variable: Discretionary Exp. Regression Total AOVA b Sum of Squares df Mean Square F Sig a a. Predictors: (Constant),, Suspect_I, I b. Dependent Variable: Discretionary Exp.

32 Lampiran 7. Hasil Regresi Linier Berganda pada Perubahan Tahap Siklus Hidup Mature-Stagnant (Lanjutan 9) (Constant) Suspect_I I Unstandardized Coeff icients Standardized Coeff icients Coefficients a Correlations t Sig. Partial Collinearity Statistics B Std. Error Beta Tolerance VIF a. Dependent Variable: Discretionary Exp.

33 Expected Cum Prob Lampiran 7. Hasil Regresi Linier Berganda pada Perubahan Tahap Siklus Hidup Mature-Stagnant (Lanjutan 0) Uji ormalitas One-Sample Kolmogorov-Smirnov Test ormal Parameters a,b Most Extreme Diff erences Kolmogorov-Smirnov Z Asy mp. Mean Std. Dev iation Absolute Positive egative a. Test distribution is ormal. b. Calculated f rom data. Unstandardized ormal P-P Plot of Regression Standardized Dependent Variable: Discretionary Exp Observed Cum Prob

34 Regression Studentized Lampiran 7. Hasil Regresi Linier Berganda pada Perubahan Tahap Siklus Hidup Mature-Stagnant (Lanjutan ) Uji Heteroskedastisitas Correlations Spearman's rho Suspect_I I Unstandardized Correlation Coef ficient Correlation Coef ficient Correlation Coef ficient Correlation Coef ficient Unstandardized Scatterplot Dependent Variable: Discretionary Exp Regression Standardized Predicted Value