t=0 t=0 t=0 t=1 t=0

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