KMO and Bartlett's Test. Kaiser-Meyer-Olkin Measure of Sampling Adequacy..478 Bartlett's Test of Sphericity Approx. Chi-Square df 15. Sig..

Transkripsi

1 Lampiran 1: Hasil Uji Kaiser-Meyer-Olkin KMO and Bartlett's Test Kaiser-Meyer-Olkin Measure of Sampling Adequacy..478 Bartlett's Test of Sphericity Approx. Chi-Square df 15 Sig..858 Lampiran 1a : Hasil Uji Anti-image Matrices Anti-image Matrices KI JDK KDK KA KM KuA Anti-image Covariance KI JDK KDK KA KM KuA a Anti-image Correlation KI a. Measures of Sampling Adequacy(MSA) a JDK a KDK a KA a KM KuA a

2 Lampiran 2 : Hasil Uji Kaiser-Meyer-Olkin KMO and Bartlett's Test Kaiser-Meyer-Olkin Measure of Sampling Adequacy..512 Bartlett's Test of Sphericity Approx. Chi-Square df 10 Sig..643 Lampiran 2 a : Hasil Uji Anti-image Matrices Anti-image Matrices KI JDK KA KM KuA Anti-image Covariance KI JDK KA KM KuA a Anti-image Correlation KI a. Measures of Sampling Adequacy(MSA) a JDK a KA a KM KuA a Variables Entered/Removed b Variables Variables Model Entered Removed Method 1 TATO, EM, JDK, KUA, KM, KI, KA. Enter a. All requested variables entered. b. Dependent Variable: PBV

3 Lampiran 3 : Hasil Uji Determinasi Model Summary b Model R R Square a Adjusted R Std. Error of the Square Estimate a. Predictors: (Constant), TATO, EM, JDK, KUA, KM, KI, KA b. Dependent Variable: PBV Lampiran 3a : Hasil Uji ANOVA ANOVA Model Sum of Squares df Mean Square F Sig. 1 Regression a Residual Total a. Predictors: (Constant), TATO, EM, JDK, KUA, KM, KI, KA b. Dependent Variable: PBV b Lampiran 3b : Hasil Uji Unstandardized Coefficients Coefficients a Unstandardized Coefficients Standardized Coefficients Model B Std. Error Beta t Sig. 1 (Constant) KI JDK KA KM KUA EM TATO a. Dependent Variable: PBV

4 Lampiran 4 : Hasil Uji Normalitas (One-Sample Kolmogorov-Smirnov Test) One-Sample Kolmogorov-Smirnov Test Unstandardized Residual N 51 Normal Parameters a,b Mean Std. Deviation Most Extreme Differences Absolute.097 Positive.097 Negative Kolmogorov-Smirnov Z.689 Asymp. Sig. (2-tailed).729 a. Test distribution is Normal. b. Calculated from data. Lampiran 4a : Uji Statistik Deskriptif Descriptive Statistics Mean Std. Deviation N PBV KI JDK KA KM KUA EM TATO

5 Lampiran 5 : Hasil Uji Pearson Correlations Correlations PBV KI JDK KA KM KUA EM TATO Pearson Correlation PBV KI JDK KA KM KUA EM TATO Sig. (1-tailed) PBV KI JDK KA KM KUA EM TATO N PBV KI JDK KA KM KUA EM TATO

6 Lampiran 6 : Hasil Uji Hipotesis F Variables Entered/Removed b Variables Variables Model Entered Removed Method 1 TATO, EM, JDK, KUA, KM, KI, KA. Enter a. All requested variables entered. b. Dependent Variable: PBV ANOVA Model Sum of Squares df Mean Square F Sig. 1 Regression a Residual Total a. Predictors: (Constant), TATO, EM, JDK, KUA, KM, KI, KA b. Dependent Variable: PBV b

7 Lampiran 7 : Hasil Uji Coefficient Correlations Coefficient Correlations a a Model TATO EM JDK KUA KM KI KA 1 Correlations TATO EM JDK KUA KM KI KA Covariances TATO 7.410E E E EM JDK 8.419E KUA KM E KI E E KA a. Dependent Variable: PBV Residuals Statistics a Minimum Maximum Mean Std. Deviation N Predicted Value Std. Predicted Value Standard Error of Predicted Value Adjusted Predicted Value Residual Std. Residual Stud. Residual Deleted Residual Stud. Deleted Residual Mahal. Distance Cook's Distance Centered Leverage Value a. Dependent Variable: PBV

8 Lampiran 8 : Grafik Hasil Uji Regresi

9 Lampiran 9 : Grafik Hasil Uji Normalitas

10 Lampiran 10 : Grafik Hasil Uji Autocorrelation

11 Lampiran 11 : Hasil Uji Spearman s Rho Correlations KI JDK KA KM KUA EM TATO Unstandardiz ed Residual Spearma KI Correlation n's rho Coefficient Sig. (2-tailed) N JD K Correlation Coefficient Sig. (2-tailed) N KA Correlation Coefficient 0 Sig. (2-tailed) N KM Correlation Coefficient Sig. (2-tailed) N KU A Correlation Coefficient Sig. (2-tailed) N EM Correlation Coefficient Sig. (2-tailed) N TA TO Correlation Coefficient Sig. (2-tailed) N

12 Uns tan dar dize d Res idu al Correlation Coefficient Sig. (2-tailed) N Lampiran 12: Hasil Uji Durbin Watson Model Summary b Mod el R R Square a Std. Error Change Statistics Adjusted R of the R Square F Sig. F Durbin- Square Estimate Change Change df1 df2 Change Watson a. Predictors: (Constant), TATO, EM, JDK, KUA, KM, KI, KA b. Dependent Variable: PBV

13 Lampiran 13 : Hasil Uji Pearson Correlation Correlation KI JDK KA KM KUA EM TAT O Unstand ardized Residua l KI Pearson Correlation Sig. (2- tailed) N JDK Pearson Correlation Sig. ( tailed) N KA Pearson Correlation Sig. ( tailed) N KM Pearson Correlation Sig. ( tailed) N KUA Pearson Correlation Sig. ( tailed) N

14 EM Pearson Correlation Sig. ( tailed) N TATO Pearson Correlation Sig. ( tailed) N Unstandardize d Residual Pearson Correlation Sig. ( tailed) N Lampiran 14 Hasil Uji Multikolinieritas Coefficients a Unstandardized Coefficients Standardized Coefficients Collinearity Statistics Model B Std. Error Beta t Sig. Tolerance VIF 1 (Constant) KI JDK KA KM KUA EM TATO

15 Lampiran 15: Jadwal Penelitian Kegiatan Waktu Maret 12 April 12 Mei 12 Juni 12 Juli 12 Agustus 12 September 12 Oktober 12 November 12 Desember 12 Januari 13 Menentukan Judul Penelitian Pengumpulan Bahan Literatur Penyusunan Proposal Kolokium Pengolahan Data Seminar Hasil Sidang Akhir Tesis

16 Lampiran 16 : Proses Pengambilan Sampel KRITERIA 1 KRITERIA 2 KRITERIA 3 KETERANGAN INTP SAMPEL 24 SMCB SAMPEL 21 SMGR SAMPEL 19 AMFG BUKAN SAMPEL ARNA SAMPEL 18 IKAI BUKAN SAMPEL KIAS BUKAN SAMPEL MLIA BUKAN SAMPEL TOTO SAMPEL 29 ALKA SAMPEL 39 ALMI SAMPEL 37 BTON SAMPEL 23 CTBN BUKAN SAMPEL GDST SAMPEL 13 INAI BUKAN SAMPEL ITMA SAMPEL 17 JKSW SAMPEL 11 JPRS SAMPEL 12 KRAS BUKAN SAMPEL LION BUKAN SAMPEL

17 LMSH BUKAN SAMPEL MYRX BUKAN SAMPEL NIKL SAMPEL 9 PICO BUKAN SAMPEL TBMS BUKAN SAMPEL BRPT BUKAN SAMPEL BUDI BUKAN SAMPEL DPNS BUKAN SAMPEL EKAD SAMPEL 45 ETWA SAMPEL 46 INCI SAMPEL 51 SOBI BUKAN SAMPEL SRSN BUKAN SAMPEL TPIA SAMPEL 50 UNIC SAMPEL 49 AKKU BUKAN SAMPEL AKPI SAMPEL 43 APLI BUKAN SAMPEL BRNA SAMPEL 44 FPNI BUKAN SAMPEL IGAR BUKAN SAMPEL IPUL SAMPEL 48 SIAP BUKAN SAMPEL

18 SIMA SAMPEL 47 TRST BUKAN SAMPEL YPAS BUKAN SAMPEL CPIN SAMPEL 6 JPFA SAMPEL 4 MAIN BUKAN SAMPEL SIPD SAMPEL 5 SULI BUKAN SAMPEL TIRT BUKAN SAMPEL ALDO BUKAN SAMPEL FASW SAMPEL 27 INKP SAMPEL 16 INRU BUKAN SAMPEL KBRI BUKAN SAMPEL SAIP SAMPEL 40 SPMA SAMPEL 33 TKIM SAMPEL 36 ASII SAMPEL 41 AUTO BUKAN SAMPEL BRAM SAMPEL 42 GDYR BUKAN SAMPEL GJTL BUKAN SAMPEL IMAS SAMPEL 34

19 INDS BUKAN SAMPEL LPIN BUKAN SAMPEL MASA BUKAN SAMPEL NIPS BUKAN SAMPEL PRAS SAMPEL 20 SMSM BUKAN SAMPEL POLY SAMPEL 5 ARGO SAMPEL 26 CNTB SAMPEL 10 CNTX BUKAN SAMPEL ERTX BUKAN SAMPEL ESTI BUKAN SAMPEL HDTX SAMPEL 14 INDR BUKAN SAMPEL KARW SAMPEL 8 MYTX SAMPEL 15 PAFI BUKAN SAMPEL PBRX SAMPEL 3 POLY BUKAN SAMPEL RICY SAMPEL 1 SSTM BUKAN SAMPEL UNIT BUKAN SAMPEL UNTX SAMPEL 2

20 BIMA SAMPEL 28 SIMM SAMPEL 31 IKBI SAMPEL 22 JECC BUKAN SAMPEL KBLI BUKAN SAMPEL KBLM SAMPEL 25 SCCO SAMPEL 30 VOKS SAMPEL 38 PTSN BUKAN SAMPEL ADES SAMPEL 32 AISA BUKAN SAMPEL CEKA SAMPEL 35 DAVO BUKAN SAMPEL DLTA BUKAN SAMPEL ICBP BUKAN SAMPEL INDF BUKAN SAMPEL MLBI BUKAN SAMPEL MYOR BUKAN SAMPEL PSDN BUKAN SAMPEL ROTI BUKAN SAMPEL SKLT BUKAN SAMPEL STTP BUKAN SAMPEL

21 ULTJ BUKAN SAMPEL GGRM BUKAN SAMPEL HMSP BUKAN SAMPEL RMBA BUKAN SAMPEL DVLA BUKAN SAMPEL INAF BUKAN SAMPEL KAEF BUKAN SAMPEL KLBF BUKAN SAMPEL MERK BUKAN SAMPEL PYFA BUKAN SAMPEL SCPI BUKAN SAMPEL SQBI BUKAN SAMPEL TSPC BUKAN SAMPEL MBTO BUKAN SAMPEL MRAT BUKAN SAMPEL TCID BUKAN SAMPEL UNVR BUKAN SAMPEL KDSI BUKAN SAMPEL KICI BUKAN SAMPEL LMPI BUKAN SAMPEL Sumber :

22 Lampiran 17 : Sampel Perusahaan KRITERIA 1 KRITERIA 2 KRITERIA 3 KETERANGAN INTP SAMPEL 24 SMCB SAMPEL 21 SMGR SAMPEL 19 ARNA SAMPEL 18 TOTO SAMPEL 29 ALKA SAMPEL 39 ALMI SAMPEL 37 BTON SAMPEL 23 GDST SAMPEL 13 ITMA SAMPEL 17 JKSW SAMPEL 11 JPRS SAMPEL 12 NIKL SAMPEL 9 EKAD SAMPEL 45 ETWA SAMPEL 46 INCI SAMPEL 51 TPIA SAMPEL 50

23 UNIC SAMPEL 49 AKPI SAMPEL 43 BRNA SAMPEL 44 IPUL SAMPEL 48 SIMA SAMPEL 47 CPIN SAMPEL 6 JPFA SAMPEL 4 SIPD SAMPEL 5 FASW SAMPEL 27 INKP SAMPEL 16 SAIP SAMPEL 40 SPMA SAMPEL 33 TKIM SAMPEL 36 ASII SAMPEL 41 BRAM SAMPEL 42 IMAS SAMPEL 34 PRAS SAMPEL 20 POLY SAMPEL 5 ARGO SAMPEL 26 CNTB SAMPEL 10 HDTX SAMPEL 14 KARW SAMPEL 8 MYTX SAMPEL 15

24 PBRX SAMPEL 3 RICY SAMPEL 1 UNTX SAMPEL 2 BIMA SAMPEL 28 SIMM SAMPEL 31 IKBI SAMPEL 22 KBLM SAMPEL 25 SCCO SAMPEL 30 VOKS SAMPEL 38 ADES SAMPEL 32 CEKA SAMPEL 35 Sumber :

25 Lampiran 18 : Data Perusahaan NO NAMA EMITEN 1 RICY (Ricky Putra Globalindo Tbk) 2 UNTX (Unitex Tbk) 3 PBRX (Pan Brothers Tbk) 4 JPFA (Japfa Comfeed Indonesia Tbk) 5 POLY (Asia Pasific Fibers Tbk) 6 SIPD (Siearad Produce Tbk) 7 CPIN (Charoen Pokphand Indonesia Tbk) 8 KARW (Karwell Indonesia Tbk) 9 NIKL (Pelat Timah Nusantara Tbk) 10 CNTB (Asuransi Harta Aman Pratama Tbk) 11 JKSW (Jakarta Kyoei Steel Work LTD Tbk) 12 JPRS (Jaya Pari Steel Tbk) 13 GDST (Gunawan Dianjaya Steel Tbk) 14 HDTX (Pan Asia Indosyntec Tbk) 15 MYTX (Apac Citra Centertex Tbk) 16 INKP (Indah Kiat Pulp & paper Tbk) 17 ITMA (Itamaraya Tbk) 18 ARNA (Arwana Citra Mulia Tbk) 19 SMGR (Semen Gresik Tbk) 20 PRAS (Prima alloy steel Universal Tbk) 21 SMCB (Holcim Indonesia Tbk)

26 22 IKBI (Sumi Indo Kabel Tbk) 23 BTON (Beton Jaya Manunggal Tbk) 24 INTP (Indocement Tunggal Prakasa Tbk) 25 KBLM (Kabelindo Murni Tbk) 26 ARGO (Bank Agroniaga Tbk) 27 FASW (Fajar Surya Wisesa Tbk) 28 BIMA (Primarindo Asia Infrastructure Tbk) 29 TOTO (Surya Toto Indonesia Tbk) 30 SCCO (Supreme Cable Manufacturing and Commerce Tbk) 31 SIMM (Surya Intrindo Makmur Tbk) 32 ADES (Akasha Wira International Tbk) 33 SPMA (Suparma Tbk) 34 IMAS (Indomobil Sukses International Tbk) 35 CEKA (Cahaya Kalbar Tbk) 36 TKIM (Pabrik Kertas Tjiwi Kimia Tbk) 37 ALMI (Alumindo Light Metal Industry Tbk) 38 VOKS (Voksel Electric Tbk) 39 ALKA (Alaska Industrindo Tbk) 40 SAIP (Surabaya Agung Industri Pulp & Kertas Tbk) 41 ASII (Astra International Tbk) 42 BRAM (Indo Kordsa Tbk) 43 AKPI (Argha Karya Prima Industry Tbk) 44 BRNA (Berlina Tbk) 45 EKAD (Ekadharma International Tbk)

27 46 ETWA (Eterindo Wahanatama Tbk) 47 SIMA (Siwani Makmur Tbk) 48 IPOL (Indopoly Swakarsa Industry Tbk) 49 UNIC (Unggul Indah Cahaya Tbk) 50 TPIA (Chandra Asri Petrochemical) 51 INCI (Intan Wijaya International Tbk) Sumber : Data diolah dari

28

29 Lampiran 19 : Data Keuangan Perusahaan Manufaktur No Emiten EBIT 2010 EBIT 2011 Aktiva Lancar Kas Kewajiban Lancar 1 INTP (Indocement Tunggal Prakasa Tbk) E E E E E E E E SMCB (Holcim Indonesia Tbk) E E E E E E E E SMGR (Semen Gresik Tbk) E E E E E E E E E AMFG (Asahimas Flat Glass Tbk) E E E E E E E E E ARNA (Arwana Citra Mulia Tbk) E E E E E E E E IKAI (Inti Keramik Alam Asri Industri Tbk) E E E E E E E E E KIAS (Keramika Indonesia Assosiasi Tbk) E E E E E E E E E E E MLIA (Mulia Industrindo Tbk) E E E E E E E E E E TOTO (Surya Toto Indonesia Tbk) E E E E E E E E E ALKA (Alaska Industrindo Tbk) E E E E E E E ALMI (Alumindo Light Metal Industry Tbk) E E E E E E E BTON (Beton Jaya Manunggal Tbk) E E E E E E CTBN (Citra Turbindo Tbk) E E E E E GDST (Gunawan Dianjaya Steel Tbk) E E E E E E INAI (Indal Aluminium Industry Tbk) E E E E E E ITMA (Itamaraya Tbk) E E E E E E JKSW (Jakarta Kyoei Steel Work LTD Tbk) E E E E E E JPRS (Jaya Pari Steel Tbk) E E E E E E KRAS (Krakatau Steel Tbk) E E E E E LION (Lion Metal Works Tbk) E E E E LMSH (Lionmesh Prima Tbk) E E E E MYRX (Hanson International Tbk) E E E E NIKL (Pelat Timah Nusantara Tbk) E E E E PICO (Pelangi Indah Canindo Tbk) E E E E E Total Aset 2011 Total Aset 2010 Net Income Penjualan Aktiva Tetap Cash Flow Beban Usaha ROA 2011

30 25 TBMS (Tembaga Mulia Semanan Tbk) E E E E E E E BRPT (Barito Pasific Tbk) E E E E E BUDI (Budi Acid Jaya Tbk) E E E E E DPNS (Duta Pertiwi Nusantara) E E EKAD (Ekadharma International Tbk) E E ETWA (Eterindo Wahanatama Tbk) E E INCI (Intan Wijaya International Tbk) E E E SOBI (Sorini Agro Asia Corporindo Tbk) E E SRSN (Indo Acitama Tbk) E E TPIA (Chandra Asri Petrochemical) E E UNIC (Unggul Indah Cahaya Tbk) E E AKKU (Alam Karya Unggul Tbk) E E E AKPI (Argha Karya Prima Industry Tbk) E E E APLI (Asiaplast Industries Tbk) E E E BRNA (Berlina Tbk) E E E FPNI (Titan Kimia Nusantara Tbk) E E E IGAR (Champion Pasific Indonesia Tbk) E E E IPOL (Indopoly Swakarsa Industry Tbk) E E E SIAP (Sekawan Intipratama Tbk) E E E SIMA (Siwani Makmur Tbk) E E E TRST (Trias Sentosa Tbk) E E E YPAS (Yana Prima Hasta Persada Tbk) E E E E E E E E CPIN (Charoen Pokphand Indonesia Tbk) E E E E E E JPFA (Japfa Comfeed Indonesia Tbk) E E E E E E MAIN (Malindo Feedmill Tbk) E E E E E E E E E SIPD (Siearad Produce Tbk) E E E E E E E

31 51 SULI (Sumalindo Lestari Jaya Tbk) E E E E E E E TIRT (Tirta Mahakam Resources Tbk) E E E E E E E E ALDO (Alkindo Naratama Tbk) E E E E E E E E E E FASW (Fajar Surya Wisesa Tbk) E E E INKP (Indah Kiat Pulp & paper Tbk) E E E INRU (Toba Pulp Lestari Tbk) E E E KBRI (Kertas Basuki Rachmat Indonesia Tbk) E E E SAIP (Surabaya Agung Industri Pulp & Kertas Tbk) E E E E E SPMA (Suparma Tbk) E E E E TKIM (Pabrik Kertas Tjiwi Kimia Tbk) E E E E ASII (Astra International Tbk) E E E E E AUTO (Astra Auto Part Tbk) E E E E BRAM (Indo Kordsa Tbk) E E E E E GDYR (Goodyear Indonesia Tbk) E E E E E GJTL (Gajah Tunggal Tbk) E E E E IMAS (Indomobil Sukses International Tbk) E E E INDS (Indospring Tbk) E E E E LPIN (Multi Prima Sejahtera Tbk) E E E MASA (Multistrada Arah Sarana Tbk) E E E NIPS (Bank OCBC NISP Tbk) E E E E E E E PRAS (Prima alloy steel Universal Tbk) E E E E E E E SMSM (Selamat Sempurna Tbk) E E E E E E E ADMG (Polychem Indonesia Tbk) E E E E E E E E ARGO (Bank Agroniaga Tbk) E E E E E E E E CNTB (Asuransi Harta Aman Pratama Tbk) E E E E E E E E E E E CNTX (Centex Tbk) E E E E E E E

32 77 ERTX (Eratex Djaya Tbk) E E E E E E E E ESTI (Ever Shine Textile Industry Tbk) E E E E E E E E HDTX (Pan Asia Indosyntec Tbk) E E E E E INDR (Indo Rama Synthetic Tbk) E E E E KARW (Karwell Indonesia Tbk) E E E E E E MYTX (Apac Citra Centertex Tbk) E E E E E E PAFI (Pan Asia Filament Inti Tbk) E E E E PBRX (Pan Brothers Tbk) E E E E POLY (Asia Pasific Fibers Tbk) E E E E E E RICY (Ricky Putra Globalindo Tbk) E E E SSTM (Sunson Textile Manufacturer Tbk) E E UNIT (Nusantara Inti Corpora Tbk) E E E UNTX (Unitex Tbk) E E E BIMA (Primarindo Asia Infrastructure Tbk) E E E SIMM (Surya Intrindo Makmur Tbk) E E IKBI (Sumi Indo Kabel Tbk) E E E JECC (Jembo Cable Company Tbk) E E E KBLI (KMI Wire and Cable Tbk) E E E KBLM (Kabelindo Murni Tbk) E E E SCCO (Supreme Cable Manufacturing and Commerce Tbk) E E E VOKS (Voksel Electric Tbk) E E E E PTSN (Sat Nusa Persada Tbk) E E E ADES (Akasha Wira International Tbk) E E E ADES (Akasha Wira International Tbk) E E E E CEKA (Cahaya Kalbar Tbk) E E E

33 Lampiran 20 : Earnings Management No Emiten TAit Ait-1 Tait/Ait-1 1/Ait-1 Revenue 2010 Revenue 2011 Revt ( Revt/ Ait- 1) Aktiva tetap 2010 Aktiva tetap 2011 Rect Rect / Ait-1 ROA 2011 No Sample Kode 86 RICY (Ricky Putra Globalindo Tbk) E UNTX (Unitex Tbk) PBRX (Pan Brothers Tbk) E JPFA (Japfa Comfeed Indonesia Tbk) POLY (Asia Pasific Fibers Tbk) E SIPD (Siearad Produce Tbk) E CPIN (Charoen Pokphand Indonesia Tbk) E KARW (Karwell Indonesia Tbk) NIKL (Pelat Timah Nusantara Tbk) E CNTB (Asuransi Harta Aman Pratama Tbk) E JKSW (Jakarta Kyoei Steel Work LTD Tbk) JPRS (Jaya Pari Steel Tbk) E GDST (Gunawan Dianjaya Steel Tbk) HDTX (Pan Asia Indosyntec Tbk) E MYTX (Apac Citra Centertex Tbk) E INKP (Indah Kiat Pulp & paper Tbk) E ITMA (Itamaraya Tbk) E ARNA (Arwana Citra Mulia Tbk) SMGR (Semen Gresik Tbk) E PRAS (Prima alloy steel Universal Tbk) E SMCB (Holcim Indonesia Tbk) E IKBI (Sumi Indo Kabel Tbk) E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E

34 12 BTON (Beton Jaya Manunggal Tbk) E INTP (Indocement Tunggal Prakasa Tbk) KBLM (Kabelindo Murni Tbk) ARGO (Bank Agroniaga Tbk) E FASW (Fajar Surya Wisesa Tbk) E BIMA (Primarindo Asia Infrastructure Tbk) E TOTO (Surya Toto Indonesia Tbk) SCCO (Supreme Cable Manufacturing and Commerce Tbk) E SIMM (Surya Intrindo Makmur Tbk) E ADES (Akasha Wira International Tbk) SPMA (Suparma Tbk) E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E E IMAS (Indomobil Sukses International Tbk) E E E E CEKA (Cahaya Kalbar Tbk) E E E TKIM (Pabrik Kertas Tjiwi Kimia Tbk) E E E E ALMI (Alumindo Light Metal Industry Tbk) E E E E VOKS (Voksel Electric Tbk) E E E E ALKA (Alaska Industrindo Tbk) E E E E E SAIP (Surabaya Agung Industri Pulp & Kertas Tbk) E E E E ASII (Astra International Tbk) E E E E BRAM (Indo Kordsa Tbk) E E E E AKPI (Argha Karya Prima Industry Tbk) E E BRNA (Berlina Tbk) E E EKAD (Ekadharma International Tbk) E E ETWA (Eterindo Wahanatama Tbk) E

35 44 SIMA (Siwani Makmur Tbk) E IPOL (Indopoly Swakarsa Industry Tbk) E E E UNIC (Unggul Indah Cahaya Tbk) E E TPIA (Chandra Asri Petrochemical) E E INCI (Intan Wijaya International Tbk) E Sumber : Data diolah dari

36 Lampiran 21 : Data Discretional Accrual No No Sample Emiten A B C D β1 β2 Tait/Ait-1 1/Ait-1 ( Revt/ Ait-1) β1 ( Revt/ Ait-1) Rect / Ait-1 β2 Rect / Ait-1 NDA DA 1 1 RICY (Ricky Putra Globalindo Tbk) E UNTX (Unitex Tbk) E PBRX (Pan Brothers Tbk) E JPFA (Japfa Comfeed Indonesia Tbk) E POLY (Asia Pasific Fibers Tbk) E SIPD (Siearad Produce Tbk) E CPIN (Charoen Pokphand Indonesia Tbk) E KARW (Karwell Indonesia Tbk) E NIKL (Pelat Timah Nusantara Tbk) E CNTB (Asuransi Harta Aman Pratama Tbk) E JKSW (Jakarta Kyoei Steel Work LTD Tbk) E JPRS (Jaya Pari Steel Tbk) E GDST (Gunawan Dianjaya Steel Tbk) E HDTX (Pan Asia Indosyntec Tbk) E MYTX (Apac Citra Centertex Tbk) E INKP (Indah Kiat Pulp & paper Tbk) E ITMA (Itamaraya Tbk) E ARNA (Arwana Citra Mulia Tbk) E

37 19 37 SMGR (Semen Gresik Tbk) E PRAS (Prima alloy steel Universal Tbk) E SMCB (Holcim Indonesia Tbk) E IKBI (Sumi Indo Kabel Tbk) E BTON (Beton Jaya Manunggal Tbk) E INTP (Indocement Tunggal Prakasa Tbk) E KBLM (Kabelindo Murni Tbk) E ARGO (Bank Agroniaga Tbk) E FASW (Fajar Surya Wisesa Tbk) E BIMA (Primarindo Asia Infrastructure Tbk) E TOTO (Surya Toto Indonesia Tbk) E SCCO (Supreme Cable Manufacturing and Commerce Tbk) E SIMM (Surya Intrindo Makmur Tbk) E ADES (Akasha Wira International Tbk) E SPMA (Suparma Tbk) E E IMAS (Indomobil Sukses International Tbk) E CEKA (Cahaya Kalbar Tbk) E TKIM (Pabrik Kertas Tjiwi Kimia Tbk) E ALMI (Alumindo Light Metal Industry Tbk) E VOKS (Voksel Electric Tbk) E ALKA (Alaska Industrindo Tbk) E

38 40 79 SAIP (Surabaya Agung Industri Pulp & Kertas Tbk) E ASII (Astra International Tbk) E BRAM (Indo Kordsa Tbk) E AKPI (Argha Karya Prima Industry Tbk) E BRNA (Berlina Tbk) E EKAD (Ekadharma International Tbk) E E ETWA (Eterindo Wahanatama Tbk) E SIMA (Siwani Makmur Tbk) E IPOL (Indopoly Swakarsa Industry Tbk) E UNIC (Unggul Indah Cahaya Tbk) E E TPIA (Chandra Asri Petrochemical) E INCI (Intan Wijaya International Tbk) E Sumber : Data diolah dari