Pengaruh Size, ROA dan Leverage terhadap Manajemen Laba pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia
Lampiran 1 Daftar Sampel Perusahaan NO KODE NAMA PERUSAHAAN KRITERIA SAMPEL
17
17 MAYA Bank Mayapada Internasional Tbk √ √ √
12
18 MEGA Bank Mega Tbk √ √ √
13
19 BCIC Bank Mutiara Tbk √ √ × -
20 BBNI Bank Negara Indonesia Tbk √ √ √
14
21 BBNP Bank Nusantara Parahyangan Tbk √ √ √
15
22 NISP Bank OCBC NISP Tbk √ √ √
16
23 PNBN Bank Pan Indonesia Tbk √ √ √
24 BNLI Bank Permata Tbk √ √ √
16 BMRI Bank Mandiri (Persero) Tbk √ √ √
18
25 BBRI Bank Rakyat Indonesia (Persero) Tbk √ √ √
19
26 BSWD Bank Swadesi Tbk √ √ √
20
27 BTN Bank Tabungan Negara (Persero) Tbk √ × × -
28 BTPN Bank Tabungan Pensiun Nasional Tbk √ × × -
29 BBIA Bank UOB Buana Tbk √ × × -
30 BVIC Bank Victoria Internasional Tbk √ √ √
21
31 MCOR Bank Windu Kentjana Internasional Tbk √ √ √
22
11
1
2
5
3
1 AGRO Bank Agroniaga Tbk √ √
× -
2 INPC Bank Artha Graha Internasional Tbk √ √ √
1
3 BBKP Bank Bukopin Tbk √ √ √
2
4 BNBA Bank Bumi Artha Tbk √ √ √
3
5 BACA Bank Capital Indonesia Tbk √ √ √
4
6 BBCA Bank Central Asia Tbk √ √ √
7 BNGA Bank CIMB Niaga Tbk √ √ √
15 LPBN Bank Lippo Tbk √
6
8 BDMN Bank Danamon Indonesia √ √ √
7
9 BAEK Bank Ekonomi Raharja Tbk √ × × -
10 BEKS Bank Eksekutif Internasional Tbk √ √
× -
11 SDRA Bank Himpunan Saudara 1906 Tbk √ √ √
8
12 BABP Bank ICB Bumiputera Tbk √ √ √
9
13 BNII Bank Internasional Indonesia Tbk √ √ × -
14 BKSW Bank Kesawan Tbk √ √ √
10
× × -
Lampiran 2 Daftar Tabulasi Data Penelitian Tahun 2008-2010
SIZE
KODE Nama Perusahaan Tahun Total Aktiva Ln_Aktiva
INPC Bank Artha Graha Internasional Tbk 2008 12.845.448.797.066 30,18 2009 15.432.373.579.647 30,37
2010 17.063.094.176.282 30,47 BBKP Bank Bukopin Tbk 2008 32.633.063.000.000 31,12 2009 37.173.318.000.000 31,25
2010 47.489.366.000.000 31,49 BNBA Bank Bumi Artha Tbk 2008 2.044.367.406.129 28,35 2009 2.403.186.094.861 28,51
2010 2.661.051.689.702 28,61 BACA
Bank Capital Indonesia Tbk 2008 1.703.769.269.000 28,16 2009 3.459.181.355.000 28,87 2010 4.399.404.518.000 29,11
BCA Bank Central Asia Tbk 2008 245.569.856.000.000 33,13 2009 282.392.294.000.000 33,27 2010 324.419.069.000.000 33,41
BNGA Bank CIMB Niaga Tbk 2008 103.197.574.000.000 32,27 2009 107.104.274.000.000 32,30 2010 143.652.852.000.000 32,60
BDMN Bank Danamon Indonesia 2008 107.268.363.000.000 32,31 2009 98.597.953.000.000 32,22 2010 118.206.573.000.000 32,40
SDRA Bank Himpunan Saudara 1906 Tbk 2008 1.977.150.161.987 28,31 2009 2.403.695.698.642 28,51
2010 3.245.762.792.900 28,81 BABP Bank ICB Bumiputera Tbk 2008 6.287.877.927.000 29,47 2009 7.005.700.199.000 29,58
2010 8.659.899.122.000 29,79 BKSW Bank Kesawan Tbk 2008 2.162.316.319.660 28,40 2009 2.347.790.899.433 28,48
2010 2.589.915.470.255 28,58 BMRI Bank Mandiri (Persero) Tbk 2008 358.438.678.000.000 33,51 2009 394.616.604.000.000 33,61 2010 449.774.551.000.000 33,74
MAYA Bank Mayapada Internasional Tbk 2008 5.512.694.013.000 29,34 2009 7.629.928.278.000 29,66
2010 10.102.287.635.000 29,94 MEGA Bank Mega Tbk 2008 34.860.872.000.000 31,18 2009 39.684.622.000.000 31,31
2010 51.596.960.000.000 31,57 BNI Bank Negara Indonesia Tbk 2008 201.741.069.000.000 32,94 2009 227.496.967.000.000 33,06
2010 248.580.529.000.000 33,15 BBNP
Bank Nusantara Parahyangan Tbk 2008 3.694.814.284.000 28,94 2009 3.896.398.568.000 28,99
2010 5.282.255.159.000 29,30 NISP Bank OCBC NISP Tbk 2008 34.245.838.000.000 31,16 2009 37.052.596.000.000 31,24
2010 44.474.822.000.000 31,43 PNBN Bank Pan Indonesia Tbk 2008 64.391.915.000.000 31,80 2009 77.857.418.000.000 31,99
2010 108.947.955.000.000 32,32 BNLI Bank Permata Tbk 2008 54.059.522.000.000 31,62 2009 56.009.953.000.000 31,66
2010 73.813.440.000.000 31,93 BBRI
Bank Rakyat Indonesia (Persero) Tbk 2008 246.076.896.000.000 33,14 2009 316.947.029.000.000 33,39
2010 404.285.602.000.000 33,63 BSWD Bank Swadesi Tbk 2008 1.359.880.323.678 27,94 2009 1.537.377.763.659 28,06
2010 1.570.331.769.489 28,08 BVIC Bank Victoria Internasional Tbk 2008 5.625.107.568.000 29,36 2009 7.359.018.223.000 29,63
2010 10.304.852.773.000 29,96 MCOR
Bank Windu Kentjana Internasional Tbk 2008 2.094.665.000.000 28,37 2009 2.798.874.000.000 28,66
2010 4.354.460.000.000 29,10
Return On Asset (ROA)
BNGA Bank CIMB Niaga Tbk 2008 1.084.203.000.000 103.197.574.000.000 1,05% 2009 2.165.587.000.000 107.104.274.000.000 2,02% 2010 3.389.504.000.000 143.652.852.000.000 2,36%
Bank Mandiri (Persero) Tbk 2008 8.068.560.000.000 358.438.678.000.000 2,25% 2009 10.824.074.000.000 394.616.604.000.000 2,74%
2010 4.058.239.441 2.589.915.470.255 0,16% BMRI
2010 17.535.120.000 8.659.899.122.000 0,20% BKSW Bank Kesawan Tbk 2008 4.778.839.475 2.162.316.319.660 0,22% 2009 6.387.726.982 2.347.790.899.433 0,27%
2009 51.115.302.538 2.403.695.698.642 2,13% 2010 81.604.122.693 3.245.762.792.900 2,51% BABP Bank ICB Bumiputera Tbk 2008 5.870.353.000 6.287.877.927.000 0,09% 2009 11.324.280.000 7.005.700.199.000 0,16%
SDRA Bank Himpunan Saudara 1906 Tbk 2008 55.300.018.477 1.977.150.161.987 2,80%
BDMN Bank Danamon Indonesia 2008 2.677.837.000.000 107.268.363.000.000 2,50% 2009 2.370.560.000.000 98.597.953.000.000 2,40% 2010 4.001.531.000.000 118.206.573.000.000 3,39%
BCA Bank Central Asia Tbk 2008 7.720.043.000.000 245.569.856.000.000 3,14% 2009 8.945.092.000.000 282.392.294.000.000 3,17% 2010 10.653.269.000.000 324.419.069.000.000 3,28%
KODE Nama Perusahaan Tahun Laba Bersih
Bank Capital Indonesia Tbk 2008 16.917.974.000 1.703.769.269.000 0,99% 2009 29.246.088.000 3.459.181.355.000 0,85% 2010 29.040.655.000 4.399.404.518.000 0,66%
2010 36.547.690.305 2.661.051.689.702 1,37% BACA
2010 667.065.000.000 47.489.366.000.000 1,40% BNBA Bank Bumi Artha Tbk 2008 41.573.289.221 2.044.367.406.129 2,03% 2009 41.158.495.200 2.403.186.094.861 1,71%
2010 117.551.090.255 17.063.094.176.282 0,69% BBKP Bank Bukopin Tbk 2008 550.837.000.000 32.633.063.000.000 1,69% 2009 520.333.000.000 37.173.318.000.000 1,40%
INPC Bank Artha Graha Internasional Tbk 2008 40.329.129.304 12.845.448.797.066 0,31% 2009 64.407.577.489 15.432.373.579.647 0,42%
Sebelum Pajak Total Aktiva ROA
2010 13.972.162.000.000 449.774.551.000.000 3,11% MAYA Bank Mayapada Internasional Tbk 2008 60.151.419.000 5.512.694.013.000 1,09% 2009 59.696.948.000 7.629.928.278.000 0,78%
2010 105.755.528.000 10.102.287.635.000 1,05% MEGA Bank Mega Tbk 2008 674.841.000.000 34.860.872.000.000 1,94% 2009 640.749.000.000 39.684.622.000.000 1,61%
2010 1.041.115.000.000 51.596.960.000.000 2,02% BNI
Bank Negara Indonesia Tbk 2008 1.932.385.000.000 201.741.069.000.000 0,96% 2009 3.443.949.000.000 227.496.967.000.000 1,51%
2010 5.485.460.000.000 248.580.529.000.000 2,21% BBNP
Bank Nusantara Parahyangan Tbk 2008 42.283.080.000 3.694.814.284.000 1,14% 2009 41.135.787.000 3.896.398.568.000 1,06%
2010 63.194.158.000 5.282.255.159.000 1,20% NISP Bank OCBC NISP Tbk 2008 454.228.000.000 34.245.838.000.000 1,33% 2009 612.155.000.000 37.052.596.000.000 1,65%
2010 428.316.000.000 44.474.822.000.000 0,96% PNBN Bank Pan Indonesia Tbk 2008 1.153.368.000.000 64.391.915.000.000 1,79% 2009 1.406.145.000.000 77.857.418.000.000 1,81%
2010 1.897.611.000.000 108.947.955.000.000 1,74% BNLI Bank Permata Tbk 2008 754.737.000.000 54.059.522.000.000 1,40% 2009 766.622.000.000 56.009.953.000.000 1,37%
2010 1.238.133.000.000 73.813.440.000.000 1,68% BBRI
Bank Rakyat Indonesia (Persero) Tbk 2008 8.822.012.000.000 246.076.896.000.000 3,59% 2009 9.891.228.000.000 316.947.029.000.000 3,12%
2010 14.908.230.000.000 404.285.602.000.000 3,69% BSWD Bank Swadesi Tbk 2008 30.197.391.628 1.359.880.323.678 2,22% 2009 50.640.718.622 1.537.377.763.659 3,29%
2010 48.067.101.918 1.570.331.769.489 3,06% BVIC
Bank Victoria Internasional Tbk 2008 44.786.384.000 5.625.107.568.000 0,80% 2009 62.604.172.000 7.359.018.223.000 0,85%
2010 131.657.475.000 10.304.852.773.000 1,28% MCOR
Bank Windu Kentjana Internasional Tbk 2008 4.822.000.000 2.094.665.000.000 0,23% 2009 23.079.000.000 2.798.874.000.000 0,82%
2010 37.813.000.000 4.354.460.000.000 0,87%
Leverage
2010 99.597.545.000.000 118.206.573.000.000 0,84 SDRA
2010 407.704.515.000.000 449.774.551.000.000 0,91
Bank Mandiri (Persero) Tbk 2008 358.438.678.000.000 358.438.678.000.000 1,00 2009 359.318.341.000.000 394.616.604.000.000 0,91
2010 2.411.792.028.270 2.589.915.470.255 0,93 BMRI
2010 7.946.607.622.000 8.659.899.122.000 0,92 BKSW Bank Kesawan Tbk 2008 2.026.877.170.923 2.162.316.319.660 0,94 2009 2.169.298.289.121 2.347.790.899.433 0,92
BABP Bank ICB Bumiputera Tbk 2008 5.782.882.032.000 6.287.877.927.000 0,92 2009 6.465.837.250.000 7.005.700.199.000 0,92
Bank Himpunan Saudara 1906 Tbk 2008 1.776.624.026.643 1.977.150.161.987 0,90 2009 2.150.071.128.291 2.403.695.698.642 0,89 2010 2.852.188.301.598 3.245.762.792.900 0,88
KODE Nama Perusahaan Tahun Total Utang Total Aktiva DEBT
INPC Bank Artha Graha Internasional Tbk 2008 11.925.914.233.187 12.845.448.797.066 0,93 2009 14.469.304.829.846 15.432.373.579.647 0,94
2010 129.812.352.000.000 143.652.852.000.000 0,90 BDMN
2010 289.851.060.000.000 324.419.069.000.000 0,89 BNGA Bank CIMB Niaga Tbk 2008 93.836.346.000.000 103.197.574.000.000 0,91 2009 95.827.902.000.000 107.104.274.000.000 0,89
2010 3.855.534.384.000 4.399.404.518.000 0,88 BCA Bank Central Asia Tbk 2008 222.290.546.000.000 245.569.856.000.000 0,91 2009 254.535.631.000.000 282.392.294.000.000 0,90
Bank Capital Indonesia Tbk 2008 1.510.734.581.000 1.703.769.269.000 0,89 2009 2.954.669.037.000 3.459.181.355.000 0,85
2010 2.226.392.039.567 2.661.051.689.702 0,84 BACA
2010 44.597.408.000.000 47.489.366.000.000 0,94 BNBA Bank Bumi Artha Tbk 2008 1.651.064.007.914 2.044.367.406.129 0,81 2009 1.988.575.919.921 2.403.186.094.861 0,83
2010 16.008.636.618.185 17.063.094.176.282 0,94 BBKP Bank Bukopin Tbk 2008 30.465.096.000.000 32.633.063.000.000 0,93 2009 34.631.954.000.000 37.173.318.000.000 0,93
Bank Danamon Indonesia 2008 96.159.098.000.000 107.268.363.000.000 0,90 2009 82.695.967.000.000 98.597.953.000.000 0,84 MAYA Bank Mayapada Internasional Tbk 2008 4.562.349.231.000 5.512.694.013.000 0,83 2009 6.636.407.319.000 7.629.928.278.000 0,87
2010 8.618.888.408.000 10.102.287.635.000 0,85 MEGA Bank Mega Tbk 2008 31.990.507.000.000 34.860.872.000.000 0,92 2009 36.281.380.000.000 39.684.622.000.000 0,91
2010 47.230.741.000.000 51.596.960.000.000 0,92 BNI
Bank Negara Indonesia Tbk 2008 186.279.343.000.000 201.741.069.000.000 0,92 2009 208.322.445.000.000 227.496.967.000.000 0,92
2010 215.431.004.000.000 248.580.529.000.000 0,87 BBNP
Bank Nusantara Parahyangan Tbk 2008 3.354.787.741.000 3.694.814.284.000 0,91 2009 3.526.972.701.000 3.896.398.568.000 0,91
2010 4.766.886.922.000 5.282.255.159.000 0,90 NISP Bank OCBC NISP Tbk 2008 30.615.168.000.000 34.245.838.000.000 0,89 2009 32.915.296.000.000 37.052.596.000.000 0,89
2010 39.942.316.000.000 44.474.822.000.000 0,90 PNBN Bank Pan Indonesia Tbk 2008 55.664.960.000.000 64.391.915.000.000 0,86 2009 66.210.409.000.000 77.857.418.000.000 0,85
2010 95.635.577.000.000 108.947.955.000.000 0,88 BNLI Bank Permata Tbk 2008 49.706.027.000.000 54.059.522.000.000 0,92 2009 51.107.365.000.000 56.009.953.000.000 0,91
2010 65.829.724.000.000 73.813.440.000.000 0,89 BBRI
Bank Rakyat Indonesia (Persero) Tbk 2008 223.720.199.000.000 246.076.896.000.000 0,91 2009 289.689.648.000.000 316.947.029.000.000 0,91
2010 367.612.492.000.000 404.285.602.000.000 0,91 BSWD Bank Swadesi Tbk 2008 1.077.207.449.641 1.359.880.323.678 0,79 2009 1.234.899.142.899 1.537.377.763.659 0,80
2010 1.251.616.532.338 1.570.331.769.489 0,80 BVIC
Bank Victoria Internasional Tbk 2008 5.097.182.547.000 5.625.107.568.000 0,91 2009 6.729.656.813.000 7.359.018.223.000 0,91
2010 9.562.162.742.000 10.304.852.773.000 0,93 MCOR
Bank Windu Kentjana Internasional Tbk 2008 1.832.675.000.000 2.094.665.000.000 0,87 2009 2.497.482.000.000 2.798.874.000.000 0,89
2010 3.833.040.000.000 4.354.460.000.000 0,88
Manajemen Laba
KODE Nama Perusahaan Tahun DACt
INPC Bank Artha Graha Internasional Tbk 2008 -0,009109 2009 -0,100510 2010 -0,017895 BBKP Bank Bukopin Tbk 2008 0,073612 2009 -0,044070 2010 -0,101506
BNBA Bank Bumi Artha Tbk 2008 0,098379 2009 -0,105030 2010 0,002919 BACA Bank Capital Indonesia Tbk 2008 0,114589 2009 -0,243631 2010 -0,125292
BCA Bank Central Asia Tbk 2008 0,029423 2009 -0,065010 2010 0,019614 BNGA Bank CIMB Niaga Tbk 2008 0,075049 2009 0,042069 2010 -0,045260
BDMN Bank Danamon Indonesia 2008 -0,012981 2009 0,040401 2010 0,049662 SDRA Bank Himpunan Saudara 1906 Tbk 2008 -0,026964 2009 -0,057479 2010 -0,008407
BABP Bank ICB Bumiputera Tbk 2008 0,060417 2009 -0,034965 2010 -0,071953 BKSW Bank Kesawan Tbk 2008 0,188906 2009 -0,057663 2010 0,035531
BMRI Bank Mandiri (Persero) Tbk 2008 0,015755 2009 -0,006520 2010 -0,071374 MAYA Bank Mayapada Internasional Tbk 2008 -0,011357 2009 -0,017292 2010 -0,047144
MEGA Bank Mega Tbk 2008 0,178464 2009 0,073475 2010 -0,014969 BNI Bank Negara Indonesia Tbk 2008 -0,045166 2009 -0,009728 2010 0,073440
BBNP Bank Nusantara Parahyangan Tbk 2008 0,005869 2009 0,002462 2010 -0,003653 NISP Bank OCBC NISP Tbk 2008 -0,132596 2009 0,028341 2010 0,054173
PNBN Bank Pan Indonesia Tbk 2008 -0,004951 2009 -0,084506 2010 -0,095427 BNLI Bank Permata Tbk 2008 -0,060402 2009 0,072817 2010 -0,045750
BBRI Bank Rakyat Indonesia (Persero)
Tbk 2008 0,081975
2009 -0,0424852010 -0,086684 BSWD Bank Swadesi Tbk 2008 0,262408 2009 -0,030052 2010 0,050418
BVIC Bank Victoria Internasional Tbk 2008 0,035773 2009 0,001291 2010 -0,031141 MCOR
Bank Windu Kentjana Internasional
Tbk 2008 -0,044757
2009 -0,143557 2010 -0,035842Lampiran 3 Hasil Pengujian Statistik Deskriptif Descriptive Statistics
N Minimu m Maximu m Mean Std.
Deviation SZ 66 27,94 33,74 30,6824 1,84360 ROA 66 ,000934 ,036875 ,01630186 ,009760213 LV 66 ,79 1,00 ,8933 ,03880 ML 66 -,251250 ,249079 -,02158368 ,076823056
Valid N (listwise)
66
Lampiran 4 Hasil Uji Asumsi Klasik Uji Normalitas Data
One-Sample Kolmogorov-Smirnov Test
Unsta ndardized Residual N
66 Normal Parameters a,b
Mean ,0000 000 Std. Deviation ,0752
8266 Most Extreme Differences Absolute ,062
Positive ,062 Negative -,047 Kolmogorov-Smirnov Z ,500 Asymp. Sig. (2-tailed) ,964
a. Test distribution is Normal.
b. Calculated from data.
Uji Multikolinearitas Coefficients a
Model Unstandardized Coefficients
Standardized
Coefficients
t Sig.Collinearity Statistics B Std. Error Beta Tolerance VIF 1 (Constant) ,029 ,239 ,120 ,905
SZ -,006 ,007 -,137 -,768 ,445 ,488 2,048
ROA 2,024 1,363 ,257 1,485 ,143 ,517 1,936
LV ,103 ,315 ,052 ,326 ,746 ,612 1,635
a. Dependent Variable: ML
Uji Autokorelasi Model Summary b
Model R R Square
Adjusted R Square Std. Error of the Estimate
Durbin- Watson dimension0 1 ,199 a
,040 -,007 ,077082495 2,239
a. Predictors: (Constant), LV, ROA, SZ
b. Dependent Variable: ML
Uji Heteroskedastisitas
Lampiran 5
Uji Hipotesis Penelitian
Koefisen Determinasi (R65
R
Square
Adjusted R SquareStd. Error of the Estimate dimension0 1 ,199 a
,040 -,007 ,077082495
a. Predictors: (Constant), LV, ROA, SZ
b. Dependent Variable: ML
Uji F
b. Dependent Variable: ML
2 ) Model Summary b Model R
a. Predictors: (Constant), LV, ROA, SZ
ANOVA
bModel Sum of Squares df Mean Square F Sig.
1 Regression ,015 3 ,005 ,854 ,470 a
Residual ,368 62 ,006 Total ,384
Uji t Coefficients a
a. Dependent Variable: ML
Model Unstandardized Coefficients Standardized Coefficients t Sig. B Std. Error Beta
1 (Constant) ,029 ,239 ,120 ,905
SZ -,006 ,007 -,137 -,768 ,445 ROA 2,024 1,363 ,257 1,485 ,143 LV ,103 ,315 ,052 ,326 ,746