DAFTAR ITEM PENGUNGKAPAN SUKARELA 1. Informasi yang merinci jumlah yang dibelanjakan untuk karyawan yang dapat meliputi gaji atau upah, tunjangan, dan pemotongan. 2. Informasi mengenai nilai tambah, dapat secara kualitatif atau kuantitatif. 3. Informasi mengenai jumlah kompensasi tahunan yang dibayarkan kepada dewan komisaris dan direksi. 4. Informasi mengenai biaya yang dipisahkan ke dalam komponen tetap dan variabel. 5. Mengenai tingkat imbal hasil (return) yang diharapkan terhadap sebuah proyek yang akan dilaksanakan perusahaan. 6. Uraian mengenai dampak inflasi terhadap aktiva perusahaan pada masa sekarang dan / atau masa yang akan datang. 7. Informasi mengenai pesanan-pesanan dari pembeli yang belum dipenuhi dan kontrak-kontrak penjualan yang akan direalisasikan di masa yang akan datang. 8. Mengenai tingkat imbal hasil (return) yang diharapkan terhadap sebuah proyek yang akan dilaksanakan perusahaan. 9. Informasi mengenai level fisik output dan pemakaian kapasitas yang dicapai oleh perusahaan pada masa sekarang. 10. Uraian mengenai kegiatan investasi atau pengeluaran modal yang telah dan / atau akan dilaksanakan.
Lampiran 1 Populasi, Kiteria Perusahaan, Sampel No. Nama Perusahaan Kriteria 1 2 KODE Sampel 1 PT Ades Water Indonesia Tbk ADES Sampel 1 2 PT Aqua Golden Mississi Tbk AQUA Sampel 2 3 PT BAT Indonesia Tbk BATI Sampel 3 4 PT Bentoel International Inv. Tbk RMBA Sampel 4 5 PT Bristol-Myers Squibb Indonesia Tbk SQBI 6 PT Cahaya Kalbar Tbk CEKA Sampel 5 7 PT Davomas Abadi Tbk DAVO Sampel 6 8 PT Delta Jakarta Tbk DLTA Sampel 7 9 PT Darya Varia Laboratoria Tbk DVLA Sampel 8 10 PT Gudang Garam Tbk GGRM Sampel 9 11 PT HM Sampoerna Tbk HMSP Sampel 10 12 PT Indofarma Tbk INAF Sampel 11 13 PT Indofood Sukses Makmur Tbk INDF Sampel 12 14 PT Kimia Farma Tbk KAEF 15 PT Kedawung Setia Industrial Tbk KDSI Sampel 13 16 PT Kedaung Indah Can Tbk KICI Sampel 14 17 PT Kalbe Farma Tbk KLBF Sampel 15 18 PT Langgeng Makmur Plastic I Tbk LMPI Sampel 16 19 PT Mandom Tbk TCDI Sampel 17 20 PT Merck Tbk MERK Sampel 18 21 PT Multi Bintang Indonesia Tbk MLBI Sampel 19 22 PT Mustika Ratu Tbk MYOR Sampel 20 23 PT Mayora Indah Tbk PROD Sampel 21 24 PT Prasidha Aneka Niaga Tbk PSDN Sampel 22 25 PT Prydam Farma Tbk PYFA Sampel 23 26 PT Sara Lee Body Care Indonesia Tbk PROD 27 PT Schering Plough Indonesia Tbk SCPI Sampel 24 28 PT Sekar Bumi Tbk SKBM 29 PT Sekar Laut TBK SKLT 30 PT Siantar Top Tbk STTP Sampel 25 31 PT Suba Indah TBK SUBA 32 PT Tempo Scan Pasific Tbk TSPC Sampel 26 33 PT Tiga Pilar Sejahtera Food Tbk AISA Sampel 27 34 PT Ultra Jaya Milk Tbk ULTJ Sampel 28 35 PT Unilever-Indonesia Tbk UNVR Sampel 29
Lampiran 2 No. PERHITUNGAN MANAJEMEN LABA TAHUN 2005 Nama Perusahaan NDACC TACC DACC (Manajemen Laba) 1 ADES 0.102440 13,386,000,000 13,386,000,000 2 AQUA 0.047164 (33,754,952,446) (33,754,952,446) 3 BATI 0.035546 (59,714,000,000) (59,714,000,000) 4 RMBA (0.105285) (13,578,738,492) (13,578,738,492) 5 CEKA 0.059015 (21,869,910,226) (21,869,910,226) 6 DAVO 0.043202 (2,628,988,000) (2,628,988,000) 7 DLTA 0.019921 (232,471,212,372) (232,471,212,372) 8 DVLA 0.043585 16,817,071,000 16,817,071,000 9 GGRM 0.006593 306,763,000,000 306,763,000,000 10 HMSP 0.067405 324,335,000,000 324,335,000,000 11 INAF 0.008317 (45,276,266,808) (45,276,266,808) 12 INDF 0.009641 (1,451,876,000,000) (1,451,876,000,000) 13 KDSI 0.024148 184,751,421,934 184,751,421,934 14 KICI 0.057727 (11,405,821,661) (11,405,821,661) 15 KLBF 0.048790 (25,670,381,936) (25,670,381,936) 16 LMPI 0.020780 130,266,656,156 130,266,656,156 17 TCDI 0.045138 507,945,977 507,945,977 18 MERK 0.040362 (111,280,862,641) (111,280,862,641) 19 MLBI 0.050911 18,707,687,000 18,707,687,000 20 MYOR 0.046901 (57,511,000,000) (57,511,000,000) 21 PROD 0.020429 (3,209,861,817) (3,209,861,817) 22 PSDN 0.124948 109,842,936,396 109,842,936,396 23 PYFA 0.133060 (245,794,736) (245,794,736) 24 SCPI 0.167139 10,775,292,335 10,775,292,335 25 STTP 0.010611 5,540,743,055 5,540,743,055 26 TSPC 0.011684 (879,718,421) (879,718,421) 27 AISA 0.025622 15,690,104,820 15,690,104,820 28 ULTJ 0.026000 (31,133,162,720) (31,133,162,720) 29 UNVR 0.038448 (223,673,000,000) (223,673,000,000)
Lampiran 2(lanjutan) No. PERHITUNGAN MANAJEMEN LABA TAHUN 2006 Nama Perusahaan NDACC TACC DACC (Manajemen Laba) 1 ADES 0.044817 378,000,000.00 377,999,999.96 2 AQUA 0.017409 (7,806,224,597.00) (7,806,224,597.02) 3 BATI (0.009711) 23,039,000,000.00 23,039,000,000.01 4 RMBA 0.055035 260,552,174,067.00 260,552,174,066.95 5 CEKA 0.076303 (38,047,335,488.00) (38,047,335,488.08) 6 DAVO 0.029072 (6,584,759,000.00) (6,584,759,000.03) 7 DLTA 0.046047 136,700,160,787.00 136,700,160,786.95 8 DVLA (0.000145) 25,175,928,000.00 25,175,928,000.00 9 GGRM 0.009021 (897,796,000,000.00) (897,796,000,000.01) 10 HMSP 0.049024 (8,203,000,000.00) (8,203,000,000.05) 11 INAF 0.075567 (57,911,190,105.00) (57,911,190,105.08) 12 INDF 0.028108 (824,843,000,000.00) (824,843,000,000.03) 13 KDSI 0.007461 35,971,299,519.00 35,971,299,518.99 14 KICI 0.046761 (11,198,885,560.00) (11,198,885,560.05) 15 KLBF (0.104734) (26,968,680,696.00) (26,968,680,695.90) 16 LMPI 0.021649 (2,792,714,285.00) (2,792,714,285.02) 17 TCDI 0.027738 10,010,031,722.00 10,010,031,721.97 18 MERK 0.023318 69,186,490,169.00 69,186,490,168.98 19 MLBI 0.086318 (30,239,201,000.00) (30,239,201,000.09) 20 MYOR 0.032225 (93,161,000,000.00) (93,161,000,000.03) 21 PROD 0.036162 6,762,910,512.00 6,762,910,511.96 22 PSDN 0.085507 6,715,193,310.00 6,715,193,309.91 23 PYFA 0.142676 4,433,847,174.00 4,433,847,173.86 24 SCPI 0.127564 11,087,819,093.00 11,087,819,092.87 25 STTP 0.003936 498,691,334.00 498,691,334.00 26 TSPC 0.016313 37,690,928,735.00 37,690,928,734.98 27 AISA 0.059906 2,006,623,361.00 2,006,623,360.94 28 ULTJ 0.024564 (92,145,857,694.00) (92,145,857,694.02) 29 UNVR 0.040098 (453,213,000,000.00) (453,213,000,000.04)
Lampiran 2 (lanjutan) No. PERHITUNGAN MANAJEMEN LABA TAHUN 2007 Nama Perusahaan NDACC TACC DACC (Manajemen Laba) 1 ADES 0.043604 (78,636,000,000) (78,636,000,000) 2 AQUA 0.048943 (50,076,374,225) (50,076,374,225) 3 BATI 0.048377 (112,037,000,000) (112,037,000,000) 4 RMBA 0.078533 795,001,837,085 795,001,837,085 5 CEKA 0.203050 118,347,379,664 118,347,379,664 6 DAVO 0.007554 (43,573,056,000) (43,573,056,000) 7 DLTA 0.055760 (143,847,641,290) (143,847,641,290) 8 DVLA 0.031140 (39,941,861,000) (39,941,861,000) 9 GGRM 0.011550 (5,593,000,000) (5,593,000,000) 10 HMSP 0.004811 1,837,638,000,000 1,837,638,000,000 11 INAF 0.050101 (72,341,528,740) (72,341,528,740) 12 INDF 0.035889 (1,521,644,000,000) (1,521,644,000,000) 13 KDSI 0.021806 342,795,957,833 342,795,957,833 14 KICI 0.053161 22,269,061,251 22,269,061,251 15 KLBF 0.073671 (1,907,078,725) (1,907,078,725) 16 LMPI 0.032881 (2,310,578,719) (2,310,578,719) 17 TCDI 0.032953 (67,310,554,936) (67,310,554,936) 18 MERK 0.062473 (37,110,213,676) (37,110,213,676) 19 MLBI 0.050495 (21,482,432,000) (21,482,432,000) 20 MYOR 0.034530 (142,886,000,000) (142,886,000,000) 21 PROD 0.038529 (5,420,480,280) (5,420,480,280) 22 PSDN 0.056042 (17,387,987,207) (17,387,987,207) 23 PYFA 0.138080 (411,409,371) (411,409,371) 24 SCPI 0.099882 7,489,743,577 7,489,743,577 25 STTP 0.041955 10,319,160,307 10,319,160,307 26 TSPC 0.020036 (16,354,854,126) (16,354,854,126) 27 AISA 0.067795 (28,889,363,709) (28,889,363,709) 28 ULTJ 0.036124 93,860,400,905 93,860,400,905 29 UNVR 0.034125 (285,361,000,000) (285,361,000,000)
Lampiran 3 No. PERHITUNGAN INDEKS PENGUNGKAPAN TAHUN 2005 Nama Perusahaan Total Pengungkapan Yang dilakukan Perusahaan Total Pengungkapan yang Seharusnya Indeks Pengungkapan 1 ADES 79 163 0.484663 2 AQUA 89 163 0.546012 3 BATI 107 163 0.656442 4 RMBA 103 163 0.631902 5 CEKA 88 163 0.539877 6 DAVO 85 163 0.521472 7 DLTA 67 163 0.411043 8 DVLA 89 163 0.546012 9 GGRM 95 163 0.582822 10 HMSP 106 163 0.650307 11 INAF 99 163 0.607362 12 INDF 122 163 0.748466 13 KDSI 112 163 0.687117 14 KICI 94 163 0.576687 15 KLBF 88 163 0.539877 16 LMPI 82 163 0.503067 17 TCDI 89 163 0.546012 18 MERK 98 163 0.601227 19 MLBI 78 163 0.478528 20 MYOR 80 163 0.490798 21 PROD 89 163 0.546012 22 PSDN 101 163 0.619632 23 PYFA 73 163 0.447853 24 SCPI 71 163 0.435583 25 STTP 83 163 0.509202 26 TSPC 100 163 0.613497 27 AISA 98 163 0.601227 28 ULTJ 96 163 0.588957 29 UNVR 95 163 0.582822
Lampiran 3 (lanjutan) No. PERHITUNGAN INDEKS PENGUNGKAPAN TAHUN 2006 Nama Perusahaan Total Pengungkapan Yang dilakukan Perusahaan Total Pengungkapan yang Seharusnya Indeks Pengungkapan 1 ADES 76 163 0.466258 2 AQUA 91 163 0.558282 3 BATI 99 163 0.607362 4 RMBA 98 163 0.601227 5 CEKA 84 163 0.515337 6 DAVO 85 163 0.521472 7 DLTA 77 163 0.472393 8 DVLA 88 163 0.539877 9 GGRM 95 163 0.582822 10 HMSP 104 163 0.638037 11 INAF 97 163 0.595092 12 INDF 123 163 0.754601 13 KDSI 110 163 0.674847 14 KICI 96 163 0.588957 15 KLBF 92 163 0.564417 16 LMPI 78 163 0.478528 17 TCDI 88 163 0.539877 18 MERK 101 163 0.619632 19 MLBI 80 163 0.490798 20 MYOR 83 163 0.509202 21 PROD 86 163 0.527607 22 PSDN 93 163 0.570552 23 PYFA 73 163 0.447853 24 SCPI 73 163 0.447853 25 STTP 81 163 0.496933 26 TSPC 99 163 0.607362 27 AISA 98 163 0.601227 28 ULTJ 99 163 0.607362 29 UNVR 96 163 0.588957
Lampiran 3 (lanjutan) PERHITUNGAN INDEKS PENGUNGKAPAN TAHUN 2007 Total Total Pengungkapan Nama Pengungkapan Indeks No. Yang Perusahaan yang Pengungkapan dilakukan Seharusnya Perusahaan 1 ADES 78 163 0.478528 2 AQUA 92 163 0.564417 3 BATI 94 163 0.576687 4 RMBA 105 163 0.644172 5 CEKA 96 163 0.588957 6 DAVO 86 163 0.527607 7 DLTA 74 163 0.453988 8 DVLA 91 163 0.558282 9 GGRM 95 163 0.582822 10 HMSP 101 163 0.619632 11 INAF 97 163 0.595092 12 INDF 122 163 0.748466 13 KDSI 120 163 0.736196 14 KICI 90 163 0.552147 15 KLBF 98 163 0.601227 16 LMPI 79 163 0.484663 17 TCDI 88 163 0.539877 18 MERK 104 163 0.638037 19 MLBI 80 163 0.490798 20 MYOR 84 163 0.515337 21 PROD 91 163 0.558282 22 PSDN 93 163 0.570552 23 PYFA 76 163 0.466258 24 SCPI 75 163 0.460123 25 STTP 80 163 0.490798 26 TSPC 98 163 0.601227 27 AISA 103 163 0.631902 28 ULTJ 104 163 0.638037 29 UNVR 101 163 0.619632
Lampiran 4 DATA VARIABEL PENELITIAN TAHUN 2005 No. Nama Perusahaan Manajemen Laba Indeks Pengungkapan 1 ADES 13,386,000,000 0.484663 2 AQUA (33,754,952,446) 0.546012 3 BATI (59,714,000,000) 0.656442 4 RMBA (13,578,738,492) 0.631902 5 CEKA (21,869,910,226) 0.539877 6 DAVO (2,628,988,000) 0.521472 7 DLTA (232,471,212,372) 0.411043 8 DVLA 16,817,071,000 0.546012 9 GGRM 306,763,000,000 0.582822 10 HMSP 324,335,000,000 0.650307 11 INAF (45,276,266,808) 0.607362 12 INDF (1,451,876,000,000) 0.748466 13 KDSI 184,751,421,934 0.687117 14 KICI (11,405,821,661) 0.576687 15 KLBF (25,670,381,936) 0.539877 16 LMPI 130,266,656,156 0.503067 17 TCDI 507,945,977 0.546012 18 MERK (111,280,862,641) 0.601227 19 MLBI 18,707,687,000 0.478528 20 MYOR (57,511,000,000) 0.490798 21 PROD (3,209,861,817) 0.546012 22 PSDN 109,842,936,396 0.619632 23 PYFA (245,794,736) 0.447853 24 SCPI 10,775,292,335 0.435583 25 STTP 5,540,743,055 0.509202 26 TSPC (879,718,421) 0.613497 27 AISA 15,690,104,820 0.601227 28 ULTJ (31,133,162,720) 0.588957 29 UNVR (223,673,000,000) 0.582822
Lampiran 4 (lanjutan) DATA VARIABEL PENELITIAN TAHUN 2006 No. Nama Perusahaan Manajemen Laba Indeks Pengungkapan 1 ADES 377,999,999.96 0.466258 2 AQUA (7,806,224,597.02) 0.558282 3 BATI 23,039,000,000.01 0.607362 4 RMBA 260,552,174,066.95 0.601227 5 CEKA (38,047,335,488.08) 0.515337 6 DAVO (6,584,759,000.03) 0.521472 7 DLTA 136,700,160,786.95 0.472393 8 DVLA 25,175,928,000.00 0.539877 9 GGRM (897,796,000,000.01) 0.582822 10 HMSP (8,203,000,000.05) 0.638037 11 INAF (57,911,190,105.08) 0.595092 12 INDF (824,843,000,000.03) 0.754601 13 KDSI 35,971,299,518.99 0.674847 14 KICI (11,198,885,560.05) 0.588957 15 KLBF (26,968,680,695.90) 0.564417 16 LMPI (2,792,714,285.02) 0.478528 17 TCDI 10,010,031,721.97 0.539877 18 MERK 69,186,490,168.98 0.619632 19 MLBI (30,239,201,000.09) 0.490798 20 MYOR (93,161,000,000.03) 0.509202 21 PROD 6,762,910,511.96 0.527607 22 PSDN 6,715,193,309.91 0.570552 23 PYFA 4,433,847,173.86 0.447853 24 SCPI 11,087,819,092.87 0.447853 25 STTP 498,691,334.00 0.496933 26 TSPC 37,690,928,734.98 0.607362 27 AISA 2,006,623,360.94 0.601227 28 ULTJ (92,145,857,694.02) 0.607362 29 UNVR (453,213,000,000.04) 0.588957
Lampiran 4 (lanjutan) DATA VARIABEL PENELITIAN TAHUN 2007 No. Nama Perusahaan Manajemen Laba Indeks Pengungkapan 1 ADES (78,636,000,000) 0.478528 2 AQUA (50,076,374,225) 0.564417 3 BATI (112,037,000,000) 0.576687 4 RMBA 795,001,837,085 0.644172 5 CEKA 118,347,379,664 0.588957 6 DAVO (43,573,056,000) 0.527607 7 DLTA (143,847,641,290) 0.453988 8 DVLA (39,941,861,000) 0.558282 9 GGRM (5,593,000,000) 0.582822 10 HMSP 1,837,638,000,000 0.619632 11 INAF (72,341,528,740) 0.595092 12 INDF (1,521,644,000,000) 0.748466 13 KDSI 342,795,957,833 0.736196 14 KICI 22,269,061,251 0.552147 15 KLBF (1,907,078,725) 0.601227 16 LMPI (2,310,578,719) 0.484663 17 TCDI (67,310,554,936) 0.539877 18 MERK (37,110,213,676) 0.638037 19 MLBI (21,482,432,000) 0.490798 20 MYOR (142,886,000,000) 0.515337 21 PROD (5,420,480,280) 0.558282 22 PSDN (17,387,987,207) 0.570552 23 PYFA (411,409,371) 0.466258 24 SCPI 7,489,743,577 0.460123 25 STTP 10,319,160,307 0.490798 26 TSPC (16,354,854,126) 0.601227 27 AISA (28,889,363,709) 0.631902 28 ULTJ 93,860,400,905 0.638037 29 UNVR (285,361,000,000) 0.619632
Lampiran 5 Statistik Deskriptif Sebelum Transformasi Descriptive Statistics N Minimum Maximum Mean Std. Deviation Y 87.4110.7546.563712.0733601 X 87-1.5E12 1.8E12-2.961E10 3.5538E11 Valid N (listwise) 87
Lampiran 5 (lanjutan) Hasil Uji Normalitas One-Sample Kolmogorov-Smirnov Test Unstandardized Residual N 87 Normal Parameters a Mean.0000000 Std. Deviation.07212587 Most Extreme Differences Absolute.057 Positive.057 Negative -.039 Kolmogorov-Smirnov Z.535 Asymp. Sig. (2-tailed).937 a. Test distribution is Normal.
Lampiran 5 (lanjutan) Gambar Histogram Gambar grafik normal P-P Plot
Lampiran 5 (lanjutan) Hasil Uji Heteroskedastisitas Hasil Uji Glejser Coefficients a Unstandardized Coefficients Standardized Coefficients Model B Std. Error Beta t Sig. 1 (Constant).058.005 12.784.000 X 2.150E-16.000.002.017.987 a. Dependent Variable: abs_ut
Lampiran 5 (lanjutan) Hasil Uji Autokorelasi Model Summary b Adjusted R Std. Error of the Model R R Square Square Estimate Durbin-Watson 1.183 a.033.022.0725489 1.166 a. Predictors: (Constant), X b. Dependent Variable: Y
Lampiran 6 Hasil Uji Hipotesis (Uji t) Coefficients a Unstandardized Coefficients Standardized Coefficients Model B Std. Error Beta t Sig. 1 (Constant).563.008 72.078.000 X -3.771E-14.000 -.183-1.713.090 a. Dependent Variable: Y
Lampiran 7 TABEL t dengan signifikansi 5% df Tabel t one tail Tabel t two tail 1 6.3138 12.7062 2 2.9200 4.3027 3 2.3534 3.1824 4 2.1318 2.7764 5 2.0150 2.5706 6 1.9432 2.4469 7 1.8946 2.3646 8 1.8595 2.3060 9 1.8331 2.2622 10 1.8125 2.2281 11 1.7959 2.2010 12 1.7823 2.1788 13 1.7709 2.1604 14 1.7613 2.1448 15 1.7531 2.1314 16 1.7459 2.1199 17 1.7396 2.1098 18 1.7341 2.1009 19 1.7291 2.0930 20 1.7247 2.0860 30 1.6973 2.0423 40 1.6839 2.0211 50 1.6759 2.0086 77 1.6649 1.9913 78 1.6646 1.9908 79 1.6644 1.9905 80 1.6641 1.9901 81 1.6639 1.9897 82 1.6636 1.9893 83 1.6634 1.9890 84 1.6632 1.9886 85 1.6630 1.9883 86 1.6628 1.9879 87 1.6626 1.9876 88 1.6624 1.9873 89 1.6622 1.9870 90 1.6620 1.9867 91 1.6618 1.9864 92 1.6616 1.9861 93 1.6614 1.9858