Software/A plikasi Sudah menggunak an. Tahu n. Tahun IPO SAP JD Edwards. Sudah menggunak an SAP SAP SAP

Lampiran : Perusahaan Manufaktur (Terdaftar di BEI 203) yang Menggunakan Sistem ERP No. Kode Saham. INTP 2. SMBR 3. SMCB 4. SMGR 5. AMFG 6. IKAI 7. MLIA 8. TOTO 9. KRAS 0. NIKL. PICO 2. BRPT 3. CPIN 4. JPFA 5. SIPD 6. INKP 7. TKIM 8. ASII Nama Emiten Indocement Tunggal Prakarsa Tbk Semen Baturaja Persero Tbk Holcim Indonesia Tbk/Semen Cibinong Semen Gresik Tbk/Semen Indonesia Persero Tbk Asahimas Flat Glass Tbk Inti keramik Alam Asri Industri Tbk Mulia Industrindo Tbk Surya Toto Indonesia Tbk Krakatau Steel Tbk Pelat Timah Nusantara Tbk Pelangi Indah Canindo Tbk Barito Pacific Tbk Charoen Pokphand Indonesia Tbk Japfa Comfeed Indonesia Tbk Sierad Produce Tbk Indah Kiat Pulp & Paper Tbk Pabrik Kertas Tjiwi Kimia Tbk Astra International Tbk Software/A plikasi Sudah menggunak an Tahu n Tahun IPO Keterangan 2006 989 Menggunakan aplikasi e-workflow atau intranet JD Edwards 2009 203 IPO 28 Juni 203 SAP 2005 997 JD Edwards Sudah menggunak an 2002 99 2003 995 SAP 2002 997 SAP 2006 994 SAP 2005 990 200 baru diputuskan menggunakan ERP (https://indonesianenterprisedotcom.wordpress.com/202/02/3/ pt-asahimas-flat-gass-tbk/ dan http://www.waytodeal.com/web/asahimasflatglass/about) 5 Des 2004 ttd kontrak dengan SAP (http://global.sap.com/news-reader/index.epx?pressid=3699) SAP 995 200 Laporan keuangan terlalu lama (<999) SAP 20 2009 Tahun +3 (204) belum ada informasi keuangan perusahaan SAP <200 996 Informasi tahun penggunaan ERP tidak jelas Sudah menggunak an 2000 993 SAP 2003 99 (http://www.scribd.com/doc/8873942/perusahaan-di- Indonesia-Yang-Menggunakan-ERP-System#scribd). Sumber data yang ada setelah tahun 999 SAP 2002 989 Laporan keuangan periode 2002-2003 tidak ditemukan Sudah menggunak an 2005 996 SAP 2003 990 Sudah menggunak an 2003 990 SAP 996 990 Laporan keuangan terlalu lama (<999)

9. AUTO 20. GDYR 2. GJTL 22. PRAS 23. CNTX 24. MYTX 25. TRIS 26. JECC 27. VOKS 28. DLTA 29. ICBP 30. INDF 3. MYOR 32. ULTJ 33. HMSP 34. RMBA 35. WIIM 36. INAF 37. KAEF 38. KLBF Astra Auto Part Tbk Goodyear Indonesia Tbk Gajah Tunggal Tbk Prima Alloy Steel Universal Tbk Century Textile Industry Tbk Apac Citra Centertex Tbk Trisula International Tbk Jembo Cable Company Tbk Voksel Electric Tbk Delta Djakarta Tbk Indofood CBP Sukses Makmur Tbk Indofood Sukses Makmur Tbk Mayora Indah Tbk Ultrajaya Milk Industry and Trading Company Tbk Hanjaya Mandala Sampoerna Tbk Bentoel Internasional Investama Tbk Wismilak Inti Makmur Tbk Indofarma Tbk Kimia Farma Tbk Kalbe Farma Tbk SAP 200 998 SAP Sudah menggunak an Sudah menggunak an Sudah menggunak an Sudah menggunak an aplikasi microsoft Tidak ditem ukan 2006 990 2005 990 Tidak ditem ukan 980 Tidak ditemukan informasi tahun penggunaan sistem ERP 979 Informasi tahun implementasi sistem ERP maupun penggunaan aplikasinya tidak ditemukan 2002 989 Laporan keuangan periode 998-999 tidak ditemukan 203 202 Perusahaan akan menggunakan sistem ERP tahun 203 ERP Baan 2005 992 Sudah menggunak an SAP 2005 990 Tidak ditemukan informasi keuangan tahun 2008 Tidak ditem ukan 984 Tidak ditemukan informasi tahun implementasi ERP SAP 200 200 IPO tahun 200 SAP 2002 994 SAP 2003 990 SAP 2002 990 Sudah menggunak an SAP Business Planning and Consolidati on (Sistem B-) 2002 990 2004 990 SAP 203 202 9 Oktober 203 baru dilaksanakan ERP Sudah menggunak an Sudah menggunak an Sudah menggunak an 2002 200 Tidak ditemukan laporan keuangan periode 998-999 2002 200 200 99 Tahun 997 tidak mendapat informasi keuangan

39. TSPC 40. UNVR Tempo Scan Pacific Tbk Univeler Indonesia Tbk Sudah menggunak an 2003 994 SAP 2007 982

Lampiran 2: Data Untuk Perhitungan Proksi Manajemen Laba () Perush Tahun LK NI CF PPE TA- Sales DSales TR DTR INTP -3 2003 670289725534 38749853536 84067485860 437523470764 457683466642 209400960709 3734692865 332587 SMCB -3 2002 502455000000 36544000000 7003445000000 5920392627636 978932000000 74364000000 239296000000 68053042 SMGR -3 999 24058664000 786082707000 6606673000 7089637946000 30965994000 776857988000 62739502000 367536020000 AMFG -3 2000-2347360000 37852304000 940285692000 679349886000 029053420000 242575560000 8522637000 772086000 IKAI -3 999-207647595475 58880335 659593328456 764229440 00649709563-20033588034 220437840-3946834528 MLIA -3 2003-7084426000 220657530000 24995404000 428724747000 256267283000-25432933000 389527898000 4763044000 TOTO -3 2002 68873709808 62663749439 32787233870 525602682547 4470362406-29659725 7368472967 397308953 CPIN -3 2000 29306638760 3652594588 580043608 88239643259 28772442995 49837564852 2478520230 224330547 SIPD -3 2002-7436924580 98997934 4350686669 3447964796 3570903665 783353799 25280364636-3089067408 INKP -3 2000-3844552607805 3333266567785 3764673670780 4223753694600 48735372295 550555654595 29249253805-22902780595 TKIM -3 2000-345094938670 -026720756545 36936367835 633758223800 794450749665 779898072765 388099730590-22438830040 AUTO -3 2007 454907000000 24784000000 66922000000 302860000000 4205275000000 833377000000 705728000000 27073000000 GJTL -3 2003 873000000 563534000000 654756000000 2457376000000 5729506000000 68604000000 920908000000 896000000 PRAS -3 2002 22882868487 682638555 05937206930 52845325686 9247442920 2625523788 09098479804-884495003 JECC -3 2002 4955673000 946870000 96627276000 300833608000 258270520000-3336395000 6347854000-33202254000 INDF -3 999 39539946005 208585342474 49873428025 08690593047 548598563289 27424243789 78640076528 24596896222 MYOR -3 2000-23373343552 26633032 742829526495 30637488 68455848595 40447776588 955206300 5796855 ULTJ -3 999 204290527 58230054 33589294553 472306549280 2550374364 6640797303 37003054354 4858706049 HMSP -3 999 546000000 647306000000 595034000000 522364000000 742032000000 2762632000000 0775000000-974000000 RMBA -3 200 76984780978 30650763469 436738759099 67735079248 3872953078053 674022075 70396566 74022295024 KAEF -3 999 9824585608-6075995306 83792337839 662955483707 0594594753 275429795592 99866742640-8696462089 TSPC -3 2000 347786590579 363225965467 262980745233 08304386708 456465357 2037398858 5335986258 5240074655 UNVR -3 2004 468445000000 45869000000 348402000000 346276000000 8984822000000 8697000000 495047000000 30075000000 INTP -2 2004 6023426558 303966340595 7762548072 045065834358 465507373678 457823907036 484754062 945324697 SMCB -2 2003 747000000 30829000000 6663954000000 77379000000 2240296000000 26364000000 252045000000 2749000000 SMGR -2 2000 342762994000 53220669000 483359800000 766300537000 35964036000 504750420000 624372359000-276743000 AMFG -2 200 26293524000 457063266000 86529494000 68959344000 22682222000 97767802000 865863000-36870774000

Lampiran 2: Data Untuk Perhitungan Proksi Manajemen Laba (2) Perush Tahun LK TAC TAC/TA /TA DSales/TA PPE/TA (Dsales-DTR)/TA NDA DA INTP -3 2003-773028002 -0,0626997732363 0,000000000000 0,08308243476 0,7755325245 0,055697906087-0,034009980375-0,03298775988 SMCB -3 2002 3659000000 0,068059482 0,0000000000002 0,029454250940,82935903542 0,02747855744-0,057602378668 0,35654293488 SMGR -3 999-545496543000 -0,0769427927286 0,000000000000 0,09576538875 0,937987263 0,057735242775-0,0362894526022-0,040653340264 AMFG -3 2000-40994464000 -0,2393750506379 0,0000000000006 0,4444609756 0,55990534336 0,398486080583-0,0039327328409-0,235442377970 IKAI -3 999-20780647580 -0,279545084938 0,000000000003-0,02627780586 0,863203998240-0,007965680872-0,029479665756-0,242474846982 MLIA -3 2003-3950746000 -0,09377459979 0,0000000000002-0,0059322292669 0,58070972758-0,05673455423-0,0274997648942-0,0638798037 TOTO -3 2002 6209960369 0,0849327909 0,000000000009-0,00554905338 0,6238022459877-0,03233808985-0,050707479 0,0268860042700 CPIN -3 2000-235952832 -0,2534705569 0,0000000000005 0,2647559689477 0,275239643624 0,2636274442455 0,0249808293-0,49545362462 SIPD -3 2002-848963744 -0,064047526749 0,0000000000008 0,00595946573 0,3309422605696 0,02945933725-0,004777894244-0,0592703322505 INKP -3 2000-7778975590 -0,699393669 0,0000000000000 0,3034652907 0,892967249834 0,80370824940-0,020543579993-0,49396203698 TKIM -3 2000-242422863065 -0,48383570844 0,000000000000 0,08945075263 0,833627847226 0,2444845609922-0,0095827270-0,3880398043 AUTO -3 2007 2323000000 0,0703803629927 0,0000000000003 0,275209037836 0,2209665275283 0,233245270557 0,022464335 0,04926965592 GJTL -3 2003 307597000000 0,02469957600 0,000000000000 0,03534474649 0,522963744538 0,007065659285-0,0234533750928 0,048453326929 PRAS -3 2002 6056482936 0,0303839227574 0,000000000009 0,023894674574 0,2004665607859 0,906894762995 0,03233259847-0,00948932273 JECC -3 2002-453028000 -0,0482427083080 0,0000000000033-0,0485808727 0,3298408247 0,00028926838 0,0744287843-0,0656839965 INDF -3 999-6904588469 -0,062280354654 0,000000000000 0,2448309375893 0,44986984285 0,222643969028 0,0064597400545-0,0687400946699 MYOR -3 2000-50004644864 -0,03866782980 0,0000000000008 0,0798837700 0,5669755960883 0,0954685900-0,0080687770400-0,030098005940 ULTJ -3 999 52989473 0,00059226 0,000000000002 0,40037857624 0,709770892 0,297506700837 0,00262898332-0,00507706286 HMSP -3 999-645760000000 -0,236232233086 0,0000000000002 0,5288736878337 0,3053506633530 0,5292558796 0,05802698285-0,75425925937 RMBA -3 200 4633407509 0,027623327093 0,0000000000006 0,99805286258 0,2603740889443 0,95388484466 0,09764442272-0,08245799 KAEF -3 999 59005809034 0,2398438702775 0,000000000005 0,45457453086 0,26392030873 0,428575678 0,0677857588 0,78726084588 TSPC -3 2000-5439374888 -0,04255539744 0,0000000000009 0,09256997953 0,242863375848 0,0608745080 0,00407479696-0,02466268770 UNVR -3 2004 52576000000 0,053898572598 0,0000000000003 0,2520864824739 0,3946993744065 0,2432830368507 0,03626203720 0,007637368878 INTP -2 2004-8794294037 -0,7095633827 0,000000000000 0,04527743583 0,765027476883 0,0358096686380-0,033789625886-0,0857667233 SMCB -2 2003-3672000000 -0,077230624994 0,000000000000 0,033882694030 0,863902905587 0,0322299372643-0,0362547756350 0,085373356

SMGR -2 2000-89438675000 -0,0264346539783 0,000000000000 0,0704338894795 0,6744790809490 0,070820022829-0,0223566967205-0,0040779572577 AMFG -2 200-330769742000 -0,9589470656 0,0000000000006 0,70806074054 0,52657095720 0,3890849276-0,0078983088-0,94029362538 Lampiran 2: Data Untuk Perhitungan Proksi Manajemen Laba (3) Perush Tahun LK NI CF PPE TA- Sales DSales TR DTR IKAI -2 2000 3355689577 8082464078 646224500735 07449993045 445463769 4389922206 222539746 49656276 MLIA -2 2004-64560448000 44948653000 2398953378000 458066567000 257695232000 45427949000 434279596000 4475698000 TOTO -2 2003 368367475 5690399320 333737076 5557330556 469829064 5525392395 78243350868 455863790 CPIN -2 200 20208000000 22907000000 579590000000 20500443547 35323000000 63600557005 25397000000 3665479770 SIPD -2 2003-0579325824 -72603762 64558302306 49000000000 26707966022-88993937643 5625860786 2634549650 INKP -2 200-89686696600 4090307200 3882609564000 5534858026430 442372760000-337494262295 4730237304000 80604477295 TKIM -2 200-527087745600 43902246400 4085079528000 2073623287075 7388342457600-55659292065 600625894400 225266380 AUTO -2 2008 566025000000 490003000000 702097000000 3454254000000 5337720000000 32445000000 564838000000-40890000000 GJTL -2 2004 47850000000 59038000000 386298000000 273255000000 6807579000000 078073000000 53428000000-386780000000 PRAS -2 2003 936278463 2054854799 082393959 30306984 3943323764 9896770844 777655265 680737546 JECC -2 2003 3437000 2286649000 9054826000 304258376000 28203428000 23760908000 67826934000 4409080000 INDF -2 2000 6467233487 634872543839 52039798727 063767994500 2702238659575 53640096286 83036668864 4422662086 MYOR -2 200 33693703 603930055 698425782325 3203896430 83397749663 494900068 23670285450 4558222449 ULTJ -2 2000 2987380799 39808563 4087545234 698624255654 323526904377 68495623 50098860332 3095805978 HMSP -2 2000 03897000000 6944000000 948528000000 6492685000000 002940000000 267369000000 7363000000 7838000000 RMBA -2 2002 007795772 9240626488 42936466492 200056465878 477068564398 89773256545 956766576 25536959645 KAEF -2 2000 6988976395 38843956525 29039780728 70423963863 575329505 458038700298 3602458409 373575769 TSPC -2 200 3692666495 3380345668 282250998268 428346757 78523002044 333583867887 4903084555-4329676703 UNVR -2 2005 440485000000 66458000000 495659000000 3647000000000 999235000000 00733000000 45747000000-37900000000 INTP - 2005 739685877628 36080288943 78938786956 977088440 559235396832 976846594454 50596358684 94643222 SMCB - 2004-53330000000 504000000 639403000000 7647642000000 2368489000000 2893000000 329239000000 7794000000 SMGR - 200 37467233000 782709589000 460493790000 7539269507000 4659202505000 06279244000 768848000 925759000

AMFG - 2002 206683854000 99969426000 835854536000 6457008000 29428428000 67462906000 854890000 36896327000 IKAI - 200-34278627955 666724656 605640066838 0055295660 8386056829 3938885060 927659592-2948805004 MLIA - 2005-792946000000 8293225000 2403795000000 44869005000 2785000000 4685768000 3902949000-4466647000 TOTO - 2004 2587869226 463845257 35920076437 554920326247 570863225320 0034208909 00900347694 22656996826 CPIN - 2002 3476000000 235522000000 69725000000 204633000000 390298000000 39775000000 30925000000 57728000000 SIPD - 2004-543462632 35429540 5794869230 26556623778 35362328360 22693362338 57542056098 5969532 Lampiran 2: Data Untuk Perhitungan Proksi Manajemen Laba (4) Perush Tahun LK TAC TAC/TA /TA DSales/TA PPE/TA (Dsales-DTR)/TA NDA DA IKAI -2 2000-472677450 -0,0447499849 0,000000000000 0,04339444356 0,63542896480 0,042992054875-0,05534488032 0,000599489883 MLIA -2 2004-0946420000 -0,2632574739634 0,0000000000002 0,099908922652 0,576939627924 0,089463003363-0,0444870658-0,2488560336 TOTO -2 2003-25220244605 -0,045724208020 0,000000000008 0,099942279630 0,568043208345 0,096773346864 0,008255244828-0,0475497325848 CPIN -2 200 9730000000 0,0482883028752 0,0000000000005 0,356333009298 0,28763750579 0,297468599677 0,0273854798464 0,0209028230288 SIPD -2 2003-04546722062 -0,090989342402 0,0000000000009-0,64485585460 0,564954763325-0,87446508207-0,0422099680-0,04976945592 INKP -2 200-3298777268800 -0,059830648994 0,0000000000000-0,06225020922 0,7042022588575-0,09396936255-0,045086827954-0,047442369840 TKIM -2 200-966099992000 -0,04658994869 0,0000000000000-0,026820653952 0,679249707264-0,0852944469332-0,042533592687-0,0040563564432 AUTO -2 2008 76022000000 0,0220082252203 0,0000000000003 0,327840685768 0,2032557536302 0,3686280742528 0,038075727043-0,060674964840 GJTL -2 2004-2888000000 -0,00927344499 0,000000000000 0,0885607834552 0,267457697222 0,203337584 0,002928285628-0,02207292828 PRAS -2 2003-862269528 -0,028438024442 0,0000000000033 0,65649359882 0,3567250477978 0,438307362903 0,068469785347-0,0965607809788 JECC -2 2003-22522978000 -0,074025827320 0,0000000000033 0,078094507430 0,2976030345998 0,06360327882 0,02593794406-0,0999630278 INDF -2 2000-988700209652 -0,092943283299 0,000000000000 0,084484682986 0,489207080447 0,042909252709-0,00982969775-0,083352584 MYOR -2 200-2925690682 -0,022298809464 0,0000000000008 0,3883055956 0,532320952499 0,0794646968993-0,0083287332597-0,03970076567 ULTJ -2 2000 25893629236 0,0370637420995 0,000000000004 0,098042988633 0,588207945698 0,0792977838755-0,004476828227 0,0448424922 HMSP -2 2000 394456000000 0,0607539099772 0,0000000000002 0,403258254482 0,3002790779 0,392063736844 0,034947396647 0,025806533300 RMBA -2 2002 8373309684 0,004844444806 0,0000000000005 0,448629307979 0,245687409693 0,43586756346 0,047824358362-0,043627993556 KAEF -2 2000 3097509870 0,043990866376 0,000000000004 0,6505086090027 0,42457046649 0,605437403650 0,0680947689588-0,02403907322 TSPC -2 200-27679703 -0,04826424752 0,0000000000007 0,2335507659823 0,976285689 0,2365820855628 0,026292880488-0,0492422240

UNVR -2 2005-223673000000 -0,063306827529 0,0000000000003 0,276203806965 0,4006663007 0,2865952837949 0,07987758574-0,07938440903 INTP - 2005-62700435 -0,06356736860 0,000000000000 0,0999739446237 0,7995058585 0,09034735994-0,026343533994-0,0372237828696 SMCB - 2004-6487000000 -0,084754359579 0,000000000000 0,0676242679 0,8360787547325 0,006668594430-0,038026702873-0,0467276567078 SMGR - 200-465242356000 -0,067092087726 0,000000000000 0,40967522584 0,607935504527 0,286968696502-0,02306998458-0,049402203208 AMFG - 2002 674428000 0,0040799804622 0,0000000000006 0,0409934573 0,5079086226 0,08573598406-0,0662830 0,020959745 IKAI - 200-409403526 -0,04052889396 0,000000000000 0,038908355393 0,59936502395 0,0680884783974-0,00686524785-0,02982636442 MLIA - 2005-974239225000 -0,220822337764 0,0000000000002 0,0332774540299 0,5448473999 0,043288324050-0,086327620509-0,20289575254 TOTO - 2004-2025983203 -0,036509443086 0,000000000008 0,82069756986 0,64730207032 0,4240477934 0,0039597904442-0,0404692334628 CPIN - 2002-04046000000 -0,050845467529 0,0000000000005 0,94092784882 0,3407322666763 0,65880788599 0,008708994784-0,05955445343 SIPD - 2004-57497690852 -0,244484092082 0,0000000000008 0,7929790887 0,4578335982796 0,746236893 0,00732426332-0,35808355404 Lampiran 2: Data Untuk Perhitungan Proksi Manajemen Laba (5) Perush Tahun LK NI CF PPE TA- Sales DSales TR DTR INKP - 2002-2380790087040 35203709560 33655260046500 5827520687200 070754793400-734830966600 344656773980-585580530020 TKIM - 2002 424042830960 83739768020 4896079940 2266304640800 695977000220-428572456380 994387805340-606238089060 AUTO - 2009 768265000000 595745000000 69676000000 39836000000 5265798000000-7922000000 70433000000 39493000000 GJTL - 2005 346835000000 247324000000 378874000000 6347000000 4834003000000-973576000000 63434000000 0023000000 PRAS - 2004 986262283 5029383228 0450739625 36882535247 54704923555 502770979 23023855756 53066902296 JECC - 2004 928986000-72708000 9678442000 277989762000 36095650000 78884222000 8706037000 9233203000 INDF - 200 746329723584 9456086987 5595589743980 255462990557 464459805377 942359355802 929394283863 99027595249 MYOR - 2002 9489658373 60287285 645738969538 32499069803 998556634026 64579484363 28595995479 49249669269 ULTJ - 200 30396092582 03697928 5549400238 7070262222 478403357507 5487645330 53804307945 370544763 HMSP - 200 95543000000 49604000000 942925000000 852485000000 406655000000 40374000000 27955000000 44342000000 RMBA - 2003-2804954 7920982533 430485872809 20728040257 426467449243-50606893955 74782253250-208943625 KAEF - 200 322638345 58227435050 38225023289 964462678747 4227633730-943995792 38952227622 734976923 TSPC - 2002 3630733824 3498200597 34696963932 663924897500 95943534705 74205366 43733527580-5296656975 UNVR - 2006 72595000000 274808000000 724663000000 384235000000 33524000000 34306000000 653207000000 96060000000

INTP 0 2006 59280206775 9532453649 7679069065279 0536379743924 632532902777 732975059585 5833208397 7534962223 SMCB 0 2005-33408000000 23564000000 6085542000000 7520403000000 307599000000 6490000000 35857000000 29332000000 SMGR 0 2002 96227307000 052058000 4368675553000 8763074922000 57754283000 58340326000 84574437000 2886009000 AMFG 0 2003 6329854000 688565000 887634959000 504684532000 357378486000 63094358000 4085498000 22303308000 IKAI 0 2002 292248584 299827447 5626504366 92367927732 8907075778 520558949 8663224574-633834538 MLIA 0 2006-509864290000 825254000 2264488952000 45990000000 2464572582000-25393848000 34947000-75993802000 TOTO 0 2005 6288423950 45675277564 46824796234 708560696430 7387226868 43009036548 2928696783 28386569089 CPIN 0 2003-284000000 -282902000000 82086000000 20876000000 4298689000000 38839000000 530867000000 22742000000 SIPD 0 2005-2247966782 -82653608 54895773942 254008868592 42522269906 760370656 64844539230 730248332 INKP 0 2003-242633228770 5065265045 303602977920 49504490850960 392467448285 684925654885 79603259820-3485535460 TKIM 0 2003 25623887490 3464686880 037832447725 8973675874460 7365758852790 40598885570 30943952005 3655646665 AUTO 0 200 479000000 374748000000 985029000000 4644939000000 625509000000 9893000000 79967000000 87636000000 GJTL 0 2006 840000000 29892000000 385429000000 7479373000000 5470730000000 636727000000 607863000000-26478000000 Lampiran 2: Data Untuk Perhitungan Proksi Manajemen Laba (6) Perush Tahun LK TAC TAC/TA /TA DSales/TA PPE/TA (Dsales-DTR)/TA NDA DA INKP - 2002-373282778600 -0,064055468554 0,0000000000000-0,026096664076 0,577522759494 0,045988243266-0,0257705466490-0,0382846002064 TKIM - 2002-43348937060 -0,082765904344 0,0000000000000-0,0894978644 0,507685092785 0,007855643772-0,0229737755846 0,00469785502 AUTO - 2009 72520000000 0,0433324056669 0,0000000000003-0,08064880594 0,749964082228-0,05307884539-0,02397407798 0,055729834587 GJTL - 2005 995000000 0,056929764898 0,0000000000002-0,32347556432 0,5033620203-0,327038438805-0,0624040228244 0,078096999342 PRAS - 2004-3904320945 -0,058580290750 0,0000000000027 0,4074332850237 0,2994662650828 0,263552428470 0,0445586306932-0,50466597682 JECC - 2004 804694000 0,064900569974 0,0000000000036 0,283766644648 0,34597836067 0,2457993984 0,0450873579 0,097986963923 INDF - 200-44823363403 -0,0357024752300 0,000000000000 0,5472593659 0,4456992984934 0,46824858533-0,00269428696-0,0330082633604 MYOR - 2002 3467785522 0,00267260375 0,0000000000008 0,242853245 0,487353783749 0,087042056484-0,005394606700 0,0079366767075 ULTJ - 200 200269330 0,0283257437600 0,000000000004 0,29054769536 0,7800242368583 0,23838365037 0,002639944746 0,02577492854 HMSP - 200 459309000000 0,0538790577860 0,000000000000 0,4735720364606 0,227940368442 0,468370559584 0,0473599466968 0,006590892 RMBA - 2003-200925897674 -0,0969344662880 0,0000000000005-0,244469758465 0,20768325044-0,2340667228683-0,0337598834-0,063745849766 KAEF - 200 7403574840 0,0767637255774 0,000000000000-0,097869995388 0,329950583604-0,054905797560-0,08466543303 0,0952302688877

TSPC - 2002-2560868773 -0,053984790 0,0000000000006 0,04695298402 0,2085202069236 0,07878529967 0,009088756572-0,024480074473 UNVR - 2006-45323000000 -0,79520038643 0,0000000000003 0,349553772084 0,44885682065 0,29852725703 0,07445774248-0,35397778079 INTP 0 2006-60252254874 -0,057849657584 0,000000000000 0,06956620854 0,72884759403 0,062447433326-0,026430909954-0,0307538747630 SMCB 0 2005-547645000000 -0,072822304580 0,000000000000 0,08633935882 0,8092042407834 0,082428706932-0,0274740728655-0,045347575925 SMGR 0 2002-855830804000 -0,097663298743 0,000000000000 0,05950507694 0,4985322608657 0,044445620254-0,073800669794-0,08028323769 AMFG 0 2003-55737000 -0,0036666403373 0,0000000000007 0,04939509559 0,58994324337 0,0270937099-0,084443777694 0,04777737432 IKAI 0 2002 8023237 0,0086840978059 0,00000000000 0,0056409325 0,6090223066 0,0228745227-0,070454285226 0,0257295263285 MLIA 0 2006-62689544000 -0,50425302297 0,0000000000002-0,066955867240 0,550687205265-0,043232590294-0,029282800228-0,2759730068 TOTO 0 2005 7208954386 0,024287986447 0,000000000004 0,208303262777 0,6608438267790 0,67680292408 0,00954725285 0,02233247762 CPIN 0 2003 26088000000 0,2509507355 0,0000000000005 0,8608980047 0,393277637024 0,0798465442266-0,0044036795272 0,294987868427 SIPD 0 2005-04245373 -0,083050994464 0,0000000000008 0,0570979778926 0,437762240562 0,052746672966-0,0068807383037-0,07622436427 INKP 0 2003-393248339385 -0,0794369027 0,0000000000000 0,038356266899 0,632836970958 0,040766606037-0,024226747645-0,05520544972 TKIM 0 2003-907805320 -0,004752798355 0,000000000000 0,02397480080 0,5437972333876 0,042003429745-0,0238492620242 0,090964638887 AUTO 0 200 76643000000 0,650034586030 0,0000000000002 0,22986865920 0,220650023606 0,9498797229 0,0562990558 0,49373553029 GJTL 0 2006-7979000000 -0,02403824497 0,000000000000 0,08530664677 0,42589592068 0,088672027867-0,008304572369-0,05733727680 Lampiran 2: Data Untuk Perhitungan Proksi Manajemen Laba (7) Perush Tahun LK NI CF PPE TA- Sales DSales TR DTR PRAS 0 2005 4600058545 34062824423 256983579 438200793235 68856300572 4685808707 29957292809 69334370530 JECC 0 2005-2044077000 -24035455000 95054739000 302022257000 42823327000 67207677000 9505459000 7994382000 INDF 0 2002 80263282786-257845537 56642382796 2979058402 646628500524 82686989747 323788948207 394394664344 MYOR 0 2003 84667334 2837369254 600992475296 33237520424 03893272095 05336638069 270322482660-5637472059 ULTJ 0 2002 3505608392-24243554930 68983974 970608935 40348563388-749847949 46260955844-75433520 HMSP 0 2002 67000000000 826574000000 745000000000 9470540000000 529000000000 062485000000 287740000000 69785000000 RMBA 0 2004 8093823594 2937534208 390027573633 2050227274 42263507073-3848237852 620256736-63699654 KAEF 0 2002 35407747594-7063463507 35085744293 8856735797 5387204963 5950704833 7903397595 400669973 TSPC 0 2003 322697954673 320765508708 3984675438 8653598743 2246528897 6472639492 6284548330 845020750

UNVR 0 2007 964652000000 225003000000 29980000000 4626000000000 254490000000 209660000000 733359000000 8052000000 INTP 2007 983688444500 403488344089 757750875469 9598280330742 732364380554 99834777797 773786445998 9247323760 SMCB 2006 75945000000 452822000000 5906379000000 732420000000 299397000000-24402000000 39758000000 38587000000 SMGR 2003 399007535000 037004000 403498094000 6872345873000 5445329505000 267786674000 977499339000 3755202000 AMFG 2004 20679098000 306964339000 89349607000 486586942000 45726668000 9988895000 97687838000 56836340000 IKAI 2003-3945365590 57862696788 524202626438 8288389549 878307260-25805858 6804684298-858528593 MLIA 2007-03647987000 66539874000 229690609000 37803499000 2775877452000 3304870000 453265265000 39468000 TOTO 2006 79705059548 99309247387 449408345930 84836747528 82864257069 42999520 605053636 3086369578 CPIN 2004-98438000000 -06755000000 832040000000 25079000000 5023200000000 7245000000 520397000000-0470000000 SIPD 2006 40953736070 8602257 447079779629 57773436700 242030537-33980668479 6948224436 4637702206 INKP 2004 3646233800070 8943335960 33486492552900 46683264690 0842038670-30826630965 223706376250 440960502690 TKIM 2004 79326739340 8888547340 075993005620 793060809720 8363697035640 99793882850 2946989090 6052593885 AUTO 20 0583000000 258576000000 54783000000 5585852000000 7363659000000 08550000000 9274000000 29774000000 GJTL 2007 9084000000 449548000000 3269739000000 7276025000000 6659854000000 8924000000 708397000000 00534000000 PRAS 2006-276453528 5725257683 20963704766 565028226 74620875043 5755786447 34065933742 449300565 JECC 2006 59290000-2409289000 9968849000 32266922000 448020924000 9897597000 38788563000 43734044000 INDF 2003 60348302847 55724983225 5825950826580 52555953263 787425474269 4054046945 3983843342 74529485205 MYOR 2004 8506504805 0373242550 60503335943 28477860208 3782673095 274233459000 3267972249 56474728589 ULTJ 2003 7484699647 4035042358 785869776 9576858438 4906357782 8723008394 74292792865 280383702 Lampiran 2: Data Untuk Perhitungan Proksi Manajemen Laba (8) Perush Tahun LK TAC TAC/TA /TA DSales/TA PPE/TA (Dsales-DTR)/TA NDA DA PRAS 0 2005-29462765878 -0.067235765733 0.0000000000023 0.335387977480 0.2868505423074 0.76936835985 0.0303545386685-0.097590304406 JECC 0 2005 299378000 0.07283766722 0.0000000000033 0.2225255769809 0.347275963837 0.96056064728 0.04548030564 0.0329896358 INDF 0 2002 05446982953 0.082395970646 0.000000000000 0.403553996355 0.43695355388 0.099684994492-0.0067602275425 0.087999824607 MYOR 0 2003-43756959940 -0.03284326888 0.0000000000008 0.0790592952798 0.45068522320 0.09079583390-0.003698033-0.029680208855 ULTJ 0 2002 3774963322 0.0388925600 0.000000000000-0.077256035067 0.70263867636-0.06948499742-0.0320275364638 0.0709200975639

HMSP 0 2002-55574000000 -0.0642759892 0.000000000000 0.2884285373 0.842555968297 0.0489788523 0.0049866639072-0.0243858965 RMBA 0 2004 5800589386 0.02570683823 0.0000000000005-0.090969853295 0.935522475425 0.022473277678-0.0028948456966 0.028600295089 KAEF 0 2002 064720 0.089604090422 0.0000000000008 0.097588728270 0.2952955888397 0.06387653023 0.00930297397 0.0876793793025 TSPC 0 2003 932445965 0.000638082473 0.0000000000006 0.09068602490 0.293522056238 0.0805243465883 0.0047323362699-0.0036685280226 UNVR 0 2007-28536000000 -0.06686338089 0.0000000000002 0.26495693904 0.4755377693 0.24465534803 0.0090977293558-0.0707840674449 INTP 2007-49799899589 -0.04373699092 0.000000000000 0.04009754848 0.78946586925 0.0839568664832-0.0266225527608-0.074438504 SMCB 2006-276877000000 -0.0378029848953 0.000000000000-0.003336903803 0.80648576204-0.008600084076-0.0384087635390 0.0006057786437 SMGR 2003-704693506000 -0.025404598404 0.000000000000 0.038965838933 0.58709075880 0.0979403752-0.0243248334728-0.078256263677 AMFG 2004-007342000 -0.067384838498 0.0000000000007 0.0679297255 0.600805497325 0.028960998939-0.086644229-0.0487233972852 IKAI 2003-973635978 -0.9899250694 0.000000000002-0.005489737777 0.6454999543 0.02333995040-0.06264406970-0.036034843725 MLIA 2007-808786000 -0.3220849797 0.0000000000003 0.082352920830 0.563390647348 0.0455430590300-0.088736242395-0.2933345254802 TOTO 2006-960487839 -0.023448634 0.000000000002 0.34756565535 0.5298772246809 0.0983666559268-0.007878470460-0.02326575854 CPIN 2004-9683000000 -0.036568057595 0.0000000000004 0.288973974947 0.3386433779 0.29349856823 0.0237743203450-0.060342336044 SIPD 2006 397677393 0.034348442497 0.0000000000009-0.27935327986 0.386548084082-0.275992407022-0.04357870806 0.07792750254 INKP 2004 275900280460 0.0596058054098 0.0000000000000-0.0066770085369 0.725332956-0.0622856942-0.0365809299305 0.096867353403 TKIM 2004 83744592000 0.0467036055974 0.000000000000 0.055654630994 0.676987030023 0.04670768526-0.02340090459 0.070046957433 AUTO 20 843007000000 0.50982484606 0.0000000000002 0.984567439309 0.2770984623295 0.752249794 0.0098448336977 0.4073447629 GJTL 2007-358707000000 -0.0492998580956 0.000000000000 0.634304445078 0.4493853443329 0.49632847262-0.00960203820-0.0473396542755 PRAS 2006-60040252 -0.06954948427 0.000000000008 0.025776562303 0.255773748360 0.028630245938 0.00747626857-0.77025686998 JECC 2006 300290000 0.0093044446689 0.000000000003 0.0666703904 0.308955480490-0.073874372446 0.0067684538060 0.0025359908629 INDF 2003-953768529404 -0.062535982494 0.000000000000 0.0923200673 0.3899589848 0.0872445065800-0.007044587554-0.055498233940 MYOR 2004-862596745 -0.044973746572 0.0000000000008 0.234480279865 0.47587433635 0.6949249363 0.00555694606-0.0200542892677 ULTJ 2003 3449657289 0.003626725475 0.00000000000 0.09689588273 0.822477656982 0.062288932037-0.024452093328 0.025079347503 Lampiran 2: Data Untuk Perhitungan Proksi Manajemen Laba (9) Perush Tahun LK NI CF PPE TA- Sales DSales TR DTR HMSP + 2003 406844000000 2024678000000 239524000000 987000000000 467525000000-453875000000 43943000000-43797000000

RMBA + 2005 0865604794 2744343283 3602428307 956823253998 27678089506-204995698225 68004525725-4365730 KAEF + 2003 42928739350 34627296203 498409070 03854538957 86383753063 27767700 5878543407-2083485488 TSPC + 2004 3244697929 424897582676 45904937772 94335009503 237553396096 2473986799 754626336 327764986 UNVR +2 2008 240723000000 2785785000000 2559875000000 5333406000000 55778000000 303290000000 955775000000 22246000000 INTP +2 2008 74550093625 6920232220 759762854686 006027529358 9780498326080 2456854520566 884067780835 028334837 SMCB +2 2007 6940000000 864468000000 567804000000 7065846000000 3754906000000 76709000000 47072000000 73563000000 SMGR +2 2004 50895808000 850727709000 3674298358000 664997040000 6067557724000 62222829000 92992567000-47586772000 AMFG +2 2005 22553000000 22283952000 84309000000 564030543000 7939000000 26205239000 6743764000-30250224000 IKAI +2 2004 7273000-47484248 48230346366 744920559 223074032532 352605272 97983665552 2993682257 MLIA +2 2008-7587274000 26799968000 905249683000 382294437000 3346702520000 570825068000 48335733000 30086468000 TOTO +2 2007 56376502262 7985679203 43496993077 908686654 89526887783 6709763074 7740562084 590025723 CPIN +2 2005 456000000 29954000000 795325000000 2627876000000 5540262000000 57062000000 484282000000-365000000 SIPD +2 2007 296442562 70005643267 485503960070 37964575 63245363659 52258322 202598466 33670225 INKP +2 2005 789726770 69734047240 358359845260 4994555063790 390077946280 28687680760 20636820500-733825600 TKIM +2 2005 7750647070 73904404320 65647700300 9654844285980 906974363880 743277328240 8953289590-0956600600 AUTO +2 202 3594000000 537785000000 208484000000 6964227000000 8277485000000 93826000000 060509000000 38768000000 GJTL +2 2008-624788000000 57092000000 368630000000 8454693000000 7963473000000 30369000000 54560000000-66837000000 PRAS +2 2007 2773564587 7587080744 3259470736 5936024445 65809426269-88026658774 230840077782-0225855960 JECC +2 2007 2292580000-3578928000 93906506000 36264760000 735588653000 287567729000 2287377000 7408284000 INDF +2 2004 378056338230 83879400297 60339093944 53088544599 798528446943 4702972674 328973302283-69345329 MYOR +2 2005 45730497043 570359684 732052599944 280645006435 70684294249 32805756354 33780588590 008674652 ULTJ +2 2004 44426400 35588548288 78033877739 2085084004 546325458305 55693886523 0089439349 25896646484 HMSP +2 2004 99852000000 287554000000 2333662000000 097768000000 7646694000000 297569000000 27434000000 2749000000 RMBA +2 2006 4550966778-504252289 56060209350 47463970588 299654058026 820335968520 92282266347 24277740622 KAEF +2 2004 777546234-750452789 428956067 36676576020 925989624490 0960587427 2074205420 4356347203 TSPC +2 2005 29682457606 297704290027 592773424367 2449363884 2497974268976 26420872880 23377273276 379509960 Lampiran 2: Data Untuk Perhitungan Proksi Manajemen Laba (0)

Perush Tahun LK TAC TAC/TA /TA DSales/TA PPE/TA (Dsales-DTR)/TA NDA DA HMSP + 2003-67834000000 -0.06293525598 0.000000000000-0.04623357447 0.2794075086-0.03585820554-0.03308525802-0.0496265999796 RMBA + 2005-3578738489 -0.006939747370 0.0000000000005 -.047594348542 0.840356260 -.0253052983272-0.288734675449 0.29342928079 KAEF + 2003-27698556853 -0.2664523547 0.000000000000 0.2673659850622 0.3966933898398 0.287427558030 0.0255352966384-0.2874989793 TSPC + 2004-00427790557 -0.056776382990 0.0000000000005 0.27306897047 0.23625339370 0.2046935999 0.008443836907-0.0609029897 UNVR +2 2008-378554000000 -0.0709779079260 0.0000000000002 0.5686628769683 0.4799700229084 0.526960445639 0.04302525478-0.4080433404 INTP +2 2008 26298803995 0.02609670235 0.000000000000 0.245292309088 0.7585464229623 0.234288226938-0.006847264395 0.09453966530 SMCB +2 2007-695058000000 -0.098368687908 0.000000000000 0.07805286492 0.80270699364 0.097390460998-0.0252504484247-0.0738239486 SMGR +2 2004-34890000 -0.05400545776 0.0000000000002 0.0935685695780 0.552528527464 0.007245069832-0.027477096973-0.0386528048804 AMFG +2 2005-0278952000 -0.006572096040 0.0000000000006 0.67549365984 0.539004797924 0.86890559336 0.003243546742-0.009856332782 IKAI +2 2004 3870548 0.0042983495 0.000000000003 0.047554376676 0.6504499380533 0.007803772727-0.070255584 0.023232629309 MLIA +2 2008-02664709000 -0.2685473875292 0.0000000000003 0.49355590736 0.4983723342576 0.4445586288-0.004088997846-0.2644654877446 TOTO +2 2007-2348028894 -0.0258545606597 0.00000000000 0.0738823856799 0.478953049983 0.0620403753-0.004657380788-0.02972425809 CPIN +2 2005-257998000000 -0.098773873653 0.0000000000004 0.967604255300 0.3026493639730 0.205034636337 0.049280827-0.309089870 SIPD +2 2007-48809200705 -0.0438223837077 0.0000000000009 0.4679595989800 0.4359002098470 0.4382268949495 0.04408348738-0.085230725585 INKP +2 2005-686429530 -0.03239850588 0.0000000000000 0.0563989539004 0.7044390887 0.0598703854657-0.0263338523-0.0060873763065 TKIM +2 2005-56893367250 -0.028588034536 0.000000000000 0.037864953853 0.593058730028 0.0430038476287-0.02277827253-0.0058702072830 AUTO +2 202 59829000000 0.085885938279 0.000000000000 0.32747287 0.2992699692299 0.29377586 0.0006308300979 0.0852550837300 GJTL +2 2008-95880000000 -0.44457035873 0.000000000000 0.54888037803 0.4280025306655 0.73928680087 0.008425733495-0.432882769368 PRAS +2 2007-730966657 -0.23232493873 0.000000000007-0.484028297538 0.2234259745 0.0374252950930 0.00493568708-0.33726069882 JECC +2 2007 36500508000 0.006500743404 0.0000000000028 0.792967402546 0.258946993558 0.5886842058553 0.0866258242309 0.04024250094 INDF +2 2004-460737672067 -0.09547829985 0.000000000000 0.0030768450244 0.392804737486 0.007606585079-0.07284407073-0.078363892742 MYOR +2 2005-28086264 -0.0868943868768 0.0000000000008 0.25665886335 0.576280438885 0.2475696909830 0.00477876076-0.0973722628944 ULTJ +2 2004-37428488 -0.027830539752 0.0000000000009 0.0496889379275 0.69620272483 0.0265844835608-0.0236234403-0.006450725649 HMSP +2 2004-879702000000 -0.086264707480 0.000000000000 0.293940579939 0.2288404678357 0.278892204647 0.024009057847-0.02732225326 RMBA +2 2006 26055274067 0.548947288967 0.000000000002.728334072796.80798447873.67784245092 0.68777335849 0.3806996838 KAEF +2 2004 52799749232 0.7965920867 0.0000000000007 0.080936060748 0.302042023277 0.0483202048748-0.00376363294 0.372955378 TSPC +2 2005-8797842 -0.00040809023 0.0000000000005 0.059036083587 0.276833296842 0.043304205672-0.003632367227 0.003225562205

Lampiran 2: Data Untuk Perhitungan Proksi Manajemen Laba () Perush Tahun LK NI CF PPE TA- Sales DSales TR DTR UNVR +2 2009 304407000000 328070000000 303595000000 6504736000000 8246872000000 266906000000 25792000000 30246000000 INTP +3 2009 274665407082 3844262305 777327894092 286706863779 0576456344583 79595808503 26070842909 376640648256 SMCB +3 2008 282220000000 73589000000 559827000000 7208250000000 4803377000000 04847000000 558868000000 8847000000 SMGR +3 2005 022568492000 22305096000 3422799068000 666583332000 75322089000 464650467000 58024624000 2282057000 AMFG +3 2006-729568000 52449320000 849066000000 565679000000 54550668000-77768332000 7649754000 87240000 IKAI +3 2005 685486696 46997792086 459488840693 7537469075 25928950586 3625472654 84232746004-375099548 MLIA +3 2009 442020686000 54839698000 709065695000 373307638000 3646967000-820353000 37277552000-05808000 TOTO +3 2008 63287000000 8489978437 40995460036 93995368437 24347000000 229085227 20564005996 3882344392 CPIN +3 2006 57057000000 3923000000 04704000000 2620029000000 666836000000 2574000000 438328000000-45954000000 SIPD +3 2008 27253530872 50964589935 47949793994 294772758402 23368633402 69923277743 24467364028 4568952367 INKP +3 2006-67378060 377808902500 3432436234340 5564908820 42907228940 389094342860 38888889700-6747930800 TKIM +3 2006-5705580320 335039935340 0789635748320 20688365990650 862909523540-477864840340 96302597860-22648809730 AUTO +3 203 05805000000 55756000000 382962000000 888642000000 070988000000 2424503000000 527868000000 467359000000 GJTL +3 2009 905330000000 37405000000 3609236000000 873559000000 7936432000000-2704000000 644650000000 03090000000 PRAS +3 2008-483293705 25606573827 65790903836 54295975443 4067300944-24742206855 8684825243-439982535 JECC +3 2008 78504000 033863000 9028697000 470474609000 33845000 395549762000 34057375000 085998000 INDF +3 2005 2407962994 80067892935 604762934980 5669007629752 876465033502 8462884559 527360938630 98387636347 MYOR +3 2006 93575798388 2438930829 73825036286 459968922850 97532332 265328936883 448639932605 0834046704 ULTJ +3 2005 452773959 356609023 78679899324 300239863890 773974424 65406569 8630332756 8440893407 HMSP +3 2005 2383066000000 205873000000 2399467000000 563295000000 24660038000000 703344000000 429477000000 58043000000 RMBA +3 2007 2429673444-5520850294 659542632 234794632229 458600676062 589492702595 38586836 4630454504 KAEF +3 2005 52826570670 3059585792 4368587 73438430584 86433228739-0955639575 220654767826 892752406 TSPC +3 2006 272583806584 23392276548 6535589327 234575967952 272922358328 23249249352 237665089448 242878672 UNVR +3 200 3386970000000 36989000000 448778000000 7484990000000 9690239000000 443367000000 567538000000 30967000000

Lampiran 2: Data Untuk Perhitungan Proksi Manajemen Laba (2) Perush Tahun LK TAC TAC/TA /TA DSales/TA PPE/TA (Dsales-DTR)/TA NDA DA UNVR +2 2009-236603000000 -0.036373958924 0.0000000000002 0.403257995405 0.4667237840244 0.3638756438386 0.023508590237-0.059882477936 INTP +3 2009-502662484300 -0.4453579687749 0.000000000000 0.070527233077 0.688709772504 0.03754362256-0.027650554383-0.47707473365 SMCB +3 2008-89369000000 -0.236595567579 0.000000000000 0.45454305830 0.776640238655 0.332256789096-0.09654963325-0.040045936254 SMGR +3 2005-200482424000 -0.03007632454 0.0000000000002 0.2972506492 0.53484998729 0.85504005890-0.00053407299-0.02954248463 AMFG +3 2006-69668888000 -0.0444975553737 0.0000000000006-0.35407270584 0.5422989003493-0.905754542-0.0342527335322-0.0024482845 IKAI +3 2005-404292570 -0.053430043653 0.000000000003 0.048202622986 0.65774750436 0.066505038390-0.0080958646045-0.045334790486 MLIA +3 2009 893623705000 0.2393837349986 0.0000000000003-0.048757639489 0.45782468208-0.0934967796-0.02664773992 0.26047923978 TOTO +3 2008-26278437 -0.330562369533 0.00000000000 0.250644366287 0.447699708579 0.208648057258 0.04729207826-0.47769577359 CPIN +3 2006 2534000000 0.0095930235887 0.0000000000004 0.4280769433 0.399653596206 0.4456644650 0.038956390849-0.029358654962 SIPD +3 2008-237059063 -0.08329597 0.0000000000008 0.540042809254 0.370333088090 0.5079375983996 0.058207643996-0.070336759967 INKP +3 2006-544946722660 -0.05686952222 0.0000000000000 0.00754579394 0.665652594598 0.0206320024757-0.029242675236-0.076439099905 TKIM +3 2006-906095738460 -0.0437973563920 0.0000000000000-0.0230982398782 0.52535580359-0.02506332943-0.0260384739662-0.077588824258 AUTO +3 203 506259000000 0.057000608672 0.000000000000 0.272979405688 0.3583753995038 0.2203583526560 0.007937689900 0.046206839682 GJTL +3 2009-232075000000 -0.0266337784595 0.000000000000-0.003033243707 0.4420965279-0.04934309974-0.02057050574-0.0060632733422 PRAS +3 2008-4049867532 -0.0744435793327 0.000000000008-0.4556897725238 0.3053465796884-0.374667544000-0.04275037385-0.03226854952 JECC +3 2008-03307627000 -0.29587266729 0.000000000002 0.8407462473708 0.95697367634 0.62567407803 0.08830583370-0.3077230043 INDF +3 2005-67666095894 -0.043846722479 0.000000000000 0.05399970572 0.385586827050 0.043385623083-0.02834504776-0.03035067704 MYOR +3 2006 698649069 0.047389056743 0.0000000000007 0.873606938 0.5055758548922 0.058206703999-0.0045923067505 0.05983224248 ULTJ +3 2005-33362720 -0.023944687527 0.0000000000008 0.27223095997 0.6057733408 0.30296238360-0.0076597463847-0.062844223680 HMSP +3 2005 324335000000 0.0280486660593 0.000000000000 0.606577788857 0.2075072027480 0.592850348448 0.06322539063-0.03572872957 RMBA +3 2007 79500837085 0.3385952300400 0.0000000000004 0.6769728347489 0.2623379209543 0.657254990997 0.0779926029 0.26679604008 KAEF +3 2005 2223072758 0.089449332650 0.0000000000009-0.0933635654804 0.35052233607-0.094809448955-0.027645929277 0.040709526927 TSPC +3 2006 386604436 0.06482460493 0.0000000000004 0.09858886920 0.2623097373738 0.0882278949625 0.00238352542 0.04097733895 UNVR +3 200-23229000000 -0.030246239474 0.000000000000 0.92834860668 0.5542796984365 0.54698082429-0.006806534678-0.024280892693

Lampiran 3: Statistik Deskriptif Proksi Manajemen Laba Descriptive Statistics N Mean Std. Deviation Minimum Maximum TAHUN-3 23 -.0496762.0225392 -.24247.7873 TAHUN-2 23 -.0456966.06886270 -.24882.0448 TAHUN- 23 -.036445.07236638 -.2029.09523 TAHUN0 23.000899.0745746 -.276.4937 TAHUN+ 23 -.0364689.0783764 -.29333.407 TAHUN+2 23 -.0265234.998243 -.26447.3807 TAHUN+3 23 -.032836.422493 -.477.26680 Lampiran 4: One-Sample Kolmogorov-Smirnov Test (Uji Normalitas Sebelum Uji Beda) One-Sample Kolmogorov-Smirnov Test TAHUN TAHUN TAHUN TAHUN TAHUN TAHUN TAHUN -3-2 - 0 + +2 +3 Mean N 23 23 23 23 23 23 23 Normal -.0496762 -.0456966 -.036445.000899 -.0364689 -.0265234 -.032836 Parameters a,b Std. Deviation.0225392.06886270.07236638.0745746.0783764.998243.422493 Most Extreme Differences Absolute.22.72.58.7.52.25.20 Positive.090.06.090.7.098.25.92 Negative -.22 -.72 -.58 -.062 -.52 -.22 -.20 Kolmogorov-Smirnov Z.584.825.756.563.727.029.966 Asymp. Sig. (2-tailed).885.504.67.909.666.240.308 a. Test distribution is Normal. b. Calculated from data.

Lampiran 5: Paired Samples T Test (Uji Beda) Paired Samples Statistics Mean N Std. Deviation Std. Error Mean Pair TAHUN_-3 -.0496762 23.0225392.023242 TAHUN_0.000899 23.0745746.048999 Pair 2 TAHUN_-3 -.0496762 23.0225392.023242 TAHUN_+ -.0364689 23.0783764.02248570 Pair 3 TAHUN_-3 -.0496762 23.0225392.023242 TAHUN_+2 -.0265234 23.998243.0250807 Pair 4 TAHUN_-3 -.0496762 23.0225392.023242 TAHUN_+3 -.032836 23.422493.0296350 Pair 5 TAHUN_-2 -.0456966 23.06886270.0435886 TAHUN_0.000899 23.0745746.048999 Pair 6 TAHUN_-2 -.0456966 23.06886270.0435886 TAHUN_+ -.0364689 23.0783764.02248570 Pair 7 TAHUN_-2 -.0456966 23.06886270.0435886 TAHUN_+2 -.0265234 23.998243.0250807 Pair 8 TAHUN_-2 -.0456966 23.06886270.0435886 TAHUN_+3 -.032836 23.422493.0296350 Pair 9 TAHUN_- -.036445 23.07236638.0508943 TAHUN_0.000899 23.0745746.048999 Pair 0 TAHUN_- -.036445 23.07236638.0508943 TAHUN_+ -.0364689 23.0783764.02248570 Pair TAHUN_- -.036445 23.07236638.0508943 TAHUN_+2 -.0265234 23.998243.0250807 Pair 2 TAHUN_- -.036445 23.07236638.0508943 TAHUN_+3 -.032836 23.422493.0296350

Paired Samples Correlations N Correlation Sig. Pair TAHUN_-3 & TAHUN_0 23.037.867 Pair 2 TAHUN_-3 & TAHUN_+ 23 -.86.396 Pair 3 TAHUN_-3 & TAHUN_+2 23.047.832 Pair 4 TAHUN_-3 & TAHUN_+3 23 -.03.953 Pair 5 TAHUN_-2 & TAHUN_0 23.357.095 Pair 6 TAHUN_-2 & TAHUN_+ 23.4.05 Pair 7 TAHUN_-2 & TAHUN_+2 23.23.290 Pair 8 TAHUN_-2 & TAHUN_+3 23 -.33.545 Pair 9 TAHUN_- & TAHUN_0 23.639.00 Pair 0 TAHUN_- & TAHUN_+ 23.20.337 Pair TAHUN_- & TAHUN_+2 23.349.03 Pair 2 TAHUN_- & TAHUN_+3 23 -.82.406

Paired Samples Test Paired Differences 95% Confidence Interval of the Difference Mean Std. Deviation Std. Error Mean Lower Upper t df Sig. (2-tailed) Pair TAHUN_-3 - TAHUN_0 -.0504963.225674.02555702 -.034984.00250588 -.976 22.06 Pair 2 TAHUN_-3 - TAHUN_+ -.0320729.6805.03373975 -.0837925.05676466 -.39 22.699 Pair 3 TAHUN_-3 - TAHUN_+2 -.0235276.5396740.0320442 -.08973326.04342773 -.72 22.478 Pair 4 TAHUN_-3 - TAHUN_+3 -.0839259.765552.03673097 -.09456795.05778277 -.50 22.622 Pair 5 TAHUN_-2 - TAHUN_0 -.0465659.07962084.0660209 -.08094722 -.0208595-2.802 22.00 Pair 6 TAHUN_-2 - TAHUN_+ -.00922775.03629.02259 -.0530409.03458470 -.437 22.667 Pair 7 TAHUN_-2 TAHUN_+2 -.09732.238027.0258435 -.07270890.03436247 -.743 22.465 Pair 8 TAHUN_-2 - TAHUN_+3 -.044305.6597086.03460732 -.0868423.0573583 -.46 22.68 Pair 9 TAHUN_- - TAHUN_0 -.03246445.060703.0273404 -.05887323 -.00605567-2.549 22.08 Pair 0 TAHUN_- - TAHUN_+.00482439.659820.0243240 -.04559645.05524523.98 22.845 Pair TAHUN_- - TAHUN_+2 -.005208.65206.0242963 -.0555087.04526602 -.2 22.835 Pair 2 TAHUN_- - TAHUN_+3 -.0003609.708407.0356720 -.07422645.07350464 -.00 22.992

Lampiran 6: Menguji Asumsi Klasik Normalitas (Regresi) One-Sample Kolmogorov-Smirnov Test Standardized Residual N 6 Normal Parameters a,b Mean.0000000 Std. Deviation.9968700 Most Extreme Differences Absolute.096 Positive.094 Negative -.096 Kolmogorov-Smirnov Z.28 Asymp. Sig. (2-tailed).03 a. Test distribution is Normal. b. Calculated from data. Lampiran 7: Menguji Asumsi Klasik Heteroskedastisitas Variables Entered/Removed b Model Variables Variables Entered Removed Method ERP a. Enter a. All requested variables entered. b. Dependent Variable: ABS_RES Model Summary Model Adjusted R Std. Error of the R R Square Square Estimate.097 a.009.003.07292

ANOVA b Model Sum of Squares df Mean Square F Sig. Regression.008.008.524.29 a Residual.845 59.005 Total.853 60 b. Dependent Variable: ABS_RES Coefficients a Model Unstandardized Coefficients Standardized Coefficients B Std. Error Beta t Sig. (Constant).060.009 6.835.000 ERP.04.02.097.235.29 a. Dependent Variable: ABS_RES Lampiran 8: Menguji Asumsi Klasik Autokorelasi Variables Entered/Removed b Model Variables Variables Entered Removed Method ERP a. Enter a. All requested variables entered. b. Dependent Variable: MAN_LABA Model Summary b Model Adjusted R Std. Error of the R R Square Square Estimate Durbin-Watson.094 a.009.003.003778.779 b. Dependent Variable: MAN_LABA

dimension ANOVA b Model Sum of Squares df Mean Square F Sig. Regression.04.04.409.237 a Residual.602 59.00 Total.66 60 b. Dependent Variable: MAN_LABA Coefficients a Model Unstandardized Standardized Collinearity Coefficients Coefficients Statistics B Std. Error Beta t Sig. Tolerance VIF (Constant) -.042.02-3.504.00 ERP.09.06.094.87.237.000.000 a. Dependent Variable: MAN_LABA Collinearity Diagnostics a Model Dimension Variance Proportions Eigenvalue Condition Index (Constant) ERP.756.000.2.2 2.244 2.682.88.88 a. Dependent Variable: MAN_LABA Residuals Statistics a Minimum Maximum Mean Std. Deviation N Predicted Value -.042339 -.023364 -.03496.009495 6 Residual -.3943434.4035340.0000000.000636 6 Std. Predicted Value -.5.863.000.000 6 Std. Residual -3.929 4.020.000.997 6 a. Dependent Variable: MAN_LABA

Lampiran 9: Menguji Regresi Linear Descriptive Statistics Mean Std. Deviation N MAN_LABA -.03496.005060 6 ERP.57.496 6 Correlations MAN_LABA ERP Pearson Correlation MAN_LABA.000.094 ERP.094.000 Sig. (-tailed) MAN_LABA..8 ERP.8. N MAN_LABA 6 6 ERP 6 6 Variables Entered/Removed b Model Variables Variables Entered Removed Method ERP a. Enter a. All requested variables entered. b. Dependent Variable: MAN_LABA Model Summary Model Adjusted R Std. Error of the R R Square Square Estimate.094 a.009.003.003778

ANOVA b Model Sum of Squares df Mean Square F Sig. Regression.04.04.409.237 a Residual.602 59.00 Total.66 60 b. Dependent Variable: MAN_LABA Coefficients a Model Unstandardized Standardized 95.0% Confidence Coefficients Coefficients Interval for B Lower Upper B Std. Error Beta t Sig. Bound Bound (Constant) -.042.02-3.504.00 -.066 -.08 ERP.09.06.094.87.237 -.03.05 a. Dependent Variable: MAN_LABA

Lampiran 0: Daftar Perusahaan-Perusahaan Manufaktur (Terdaftar di BEI 203) No Kode Saham Nama Emiten 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 0 TOTO Surya Toto Indonesia Tbk ALKA Alaska Industrindo Tbk 2 ALMI Alumindo Light Metal Industry Tbk 3 BTON Beton Jaya Manunggal Tbk 4 CTBN Citra Turbindo Tbk 5 GDST Gunawan Dianjaya Steel Tbk 6 INAI Indal Aluminium Industry Tbk 7 ISSP Steel Pipe Industry of Indonesia Tbk 8 ITMA Itamaraya Tbk 9 JKSW Jakarta Kyoei Steel Work LTD Tbk 20 JPRS Jaya Pari Steel Tbk 2 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 3 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