47
Lampiran 2. Sampel Data Manajemen Laba Melalui Transaksi Pihak Berelasi dalam proses IPO Model 1
No Kode
ROA
i,t=0
∆
RPT-Piutang
i
,
t=0
∆
RPT-Hutang
i
,
t=0
∆N
RPT-Piutang
i
,
t=0
DEBT
i,t=0
SIZE
i,t=0
1 BISI
4.12 3.449627
-4.265561 4.242373
22.11 26.02
2 WEHA
1.64 -0.531865
-5.325619 -4.998109
31.05 29.97
3 MNCN
7.47 -1.800631
-0.915677 -6.098611
2.70 27.52
4 DEWA
3.18 0.115661
0.281945 -2.655246
8.38 27.11
5 JKON
7.46 -0.341450
0.894518 3.544667
10.21 30.69
6 CSAP
8.19 -1.148082
2.258970 -0.378079
5.66 27.85
7 ITMG
0.28 0.253483
0.156618 -6.555980
2.73 27.01
8 DGIK
0.36 -0.823059
2.383291 -0.695458
21.06 30.04
9 ELSA
13.08 -0.412206
2.951475 -3.475673
31.18 29.37
10 INDY
3.70 -0.810753
-0.534599 1.502162
21.52 24.99
11 PDES
2.79 -2.060487
-2.668823 -1.577424
38.47 30.37
12 ADRO
0.34 -4.590219
-3.840239 -5.468941
0.55 30.59
13 BYAN
3.25 -6.151944
0.410544 5.841104
15.10 26.80
14 TRAM
17.01 0.123051
-1.698219 0.760067
3.35 29.42
15 TRIO
15.89 0.295527
0.257783 0.097452
4.19 27.13
16 INVS
1.05 0.344296
0.231007 0.072056
28.36 29.09
17 DSSA
4.42 -1.538548
-0.033074 -3.955962
15.74 27.47
18 PTPP
7.18 -0.200411
0.651832 0.174553
0.38 26.50
19 SKYB
8.07 2.367115
-1.522056 -1.371566
18.96 28.15
20 IPOL
4.67 0.544519
-1.796645 4.754034
28.58 27.56
21 BUVA
20.88 -0.288695
1.741829 1.166242
1.71 30.82
22 HRUM
18.27 0.563945
3.833734 -0.101326
9.71 30.94
23 ICBP
6.25 -1.817316
0.415824 -4.291211
6.98 30.57
48
24 KRAS
5.67 -0.724756
1.234365 4.363161
24.92 27.74
25 WINS
6.20 -0.256989
-0.110684 4.318227
0.40 27.61
26 EMDE
8.02 -1.456276
0.026306 -0.093148
5.26 26.81
27 MBTO
9.57 -0.437966
0.429146 -0.136778
21.79 30.53
28 SIMP
9.35 -0.530185
-0.276157 -0.392346
0.68 30.41
29 GEMS
1.12 -0.591697
0.017383 -1.086639
5.81 29.72
30 VIVA
0.09 -8.603003
-0.406203 -2.305728
0.80 28.70
31 ERAA
12.06 -1.830957
2.075588 0.849716
8.51 28.07
32 GWSA
3.80 0.084361
-2.155113 -1.962296
8.32 28.99
49
Manajemen laba dan
tunneling
terhadap kinerja saham di pasar modal setelah proses IPO Model 2 No
Kode
BHR
i
∆
RPT-Piutang
i
,
t=0
∆
RPT-Hutang
i
,
t=0
∆NOREC
i,t=1
∆N
RPT-Piutang
i
,
t=0
∆NOREC
i,t=0
1 BISI
0.012040 0.123051
-1.698219 -0.276270
0.760067 0.513946
2 WEHA
0.054946 3.449627
-4.265561 -3.299582
4.242373 0.918170
3 MNCN
-0.000977 -0.823059
2.383291 -0.052262
-0.695458 0.008187
4 DEWA
-0.013328 -0.531865
-5.325619 0.011615
-4.998109 1.604790
5 JKON
0.174067 -1.800631
-0.915677 -0.345563
-6.098611 0.354165
6 CSAP
0.094517 0.115661
0.281945 -0.028447
-2.655246 -0.788216
7 ITMG
0.042873 -0.341450
0.894518 -1.156647
3.544667 2.978865
8 DGIK
0.018144 -1.148082
2.258970 -0.206441
-0.378079 -2.619978
9 ELSA
0.026104 -1.538548
-0.033074 0.099252
-3.955962 1.194079
10 INDY
-0.007222 -0.412206
2.951475 0.204873
-3.475673 0.403426
11 PDES
0.053303 -0.810753
-0.534599 -0.241320
1.502162 -1.686512
12 ADRO
0.010798 -2.060487
-2.668823 -0.008576
-1.577424 -0.130354
13 BYAN
-0.033849 -4.590219
-3.840239 0.431558
-5.468941 0.622474
14 TRAM
0.103479 -6.151944
0.410544 -2.935879
5.841104 2.580148
15 TRIO
0.047378 -0.256989
-0.110684 -0.089981
4.318227 0.093226
16 INVS
0.093037 0.295527
0.257783 -0.066180
0.097452 0.093024
17 DSSA
0.076337 0.344296
0.231007 -0.349181
0.072056 0.046973
18 PTPP
-0.008631 0.084361
-2.155113 0.006386
-1.962296 0.401332
19 SKYB
-0.001033 -0.200411
0.651832 0.022735
0.174553 -0.316129
20 IPOL
-0.017918 2.367115
-1.522056 0.423262
-1.371566 0.793033
21 BUVA
0.544519 -1.796645
0.310635 4.754034
2.823820 22
HRUM -0.008279
-0.288695 1.741829
0.029480 1.166242
-0.004394 23
ICBP -0.001113
0.563945 3.833734
0.169974 -0.101326
0.554622 24
KRAS -0.006102
-1.817316 0.415824
0.330433 -4.291211
1.945325
50
25 WINS
0.004566 -0.724756
1.234365 -0.135782
4.363161 -3.634054
26 EMDE
-0.014425 0.253483
0.156618 2.527496
-6.555980 1.280642
27 MBTO
-0.002136 -1.456276
0.026306 0.017690
-0.093148 0.031699
28 SIMP
-0.020354 -0.437966
0.429146 0.032938
-0.136778 0.125868
29 GEMS
-0.008346 -0.530185
-0.276157 0.020090
-0.392346 0.219111
30 VIVA
0.006416 -0.591697
0.017383 0.165575
-1.086639 1.529910
31 ERAA
0.043259 -8.603003
-0.406203 -0.047400
-2.305728 -0.518022
32 GWSA
0.009916 -1.830957
2.075588 1.043768
0.849716 3.303563
No Kode
∆RPT
-Piutang
i,t=1