Pengaruh Aset Pajak Tangguhan dan Beban Pajak Tangguhan Terhadap Manajemen Laba pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2014

LAMPIRAN 1
Daftar Populasi dan Sampel Perusahaan Manufaktur Periode 2011-2014

Kriteria

No.

Kode

Nama Perusahaan

1.

AKKU

Alam Karya Unggul Tbk

  

 Sampel 1

2.

ALKA

  

X

-

3.

ALMI

   X

-

4.

ALDO

5.

AKPI

6.

AMFG

Alaska Industrindo Tbk
Alumindo Light Metal Industry
Tbk
Alkindo Naratama Tbk
Argha Karya Prima Industry
Tbk
Asahimas Flat Glass Tbk

7.

ARNA

Arwana Citra Mulia Tbk

    Sampel 3

8.

APLI

Asiaplast Industries Tbk

   X

-

9.

BRPT

Barito Pasific Tbk

   X

-

10.

BRNA

Berlina Tbk

   X

-

11.

BTON

Beton Jaya Manunggal Tbk

   X

-

12.

BUDI

   X

-

13.

IGAR

   X

-

14.

TPIA

   X

-

15.

CPIN

   X

-

16.

CTBN

Budi Starch & Sweetener Tbk
Champion Pasific Indonesia
Tbk
Chandra Asri Petrochemical
Tbk
Charoen Pokphand Indonesia
Tbk
Citra Turbindo Tbk

17.

DPNS

18.

DAJK

19.

1

2

3

4

Sampel

 X  X
   X

-

    Sampel 2

   
  

Sampel 4

 Sampel 5



EKAD

Duta Pertiwi Nusantara Tbk
Dwi Aneka Jaya Kemasindo
Tbk
Ekadharma Internasional Tbk

   X

-

20.

ETWA

Eterindo Wahanatama Tbk

   X

-

21.

FASW

Fajar Surya Wisesa Tbk

 X  

-

22.

GDST

Gunawan Dianjaya Steel Tbk

   X

-

23.

SMCB

Holcim Indonesia Tbk

   X

-

24.

IGAR

Igar Jaya Tbk





  Sampel 6

25.

IMPC

Impack Pratama Industry Tbk



X

 

26.

INKP

Indah Kiat Pulp Tbk





 X

27.

INAI

Indal Aluminium Industry Tbk

    Sampel 7

28.

SRSN

   X

-

29.

INTP

   X

-

30.

IPOL

Indo Acitama Tbk
Indocement Tunggal Prakasa
Tbk
Indopoly Swakarsa Industry
Tbk

   X

-

X

 X

-

-

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   X

-

   X

-

   X

-

   X

-

Jaya Pari Steel Tbk

   

-

   X

-

 X  X

-

   X

-

KRAS

Kedawung Setia Industrial Tbk
Keramika Indonesia Assosiasi
Tbk
Kertas Basuki Rachmat
Indonesia Tbk
Krakatau Steel Tbk

   X

-

40.

LION

Lion Metal Works Tbk

    Sampel 8

41.

LMSH

Lionmesh Prima Tbk

    Sampel 9

42.

MAIN

Malindo Feedmill Tbk

   X

-

43.

MLIA

Mulia Industrindo Tbk

   X

-

44.

TKIM

Pabrik Kertas Tjiwi Kimia Tbk

   X

-

45.

PICO

Pelangi Indah Canindo Tbk

   X

-

46.

NIKL

Pelat Timah Nusantara Tbk

   X

-

47.

BAJA

Saranacentral Bajatama Tbk

 X

 

-

48.

SIAP

Sekawan Intipratama Tbk

   X

-

49.

SMBR

Semen Baturaja (Persero) Tbk

 X  X

-

50.

SMGR

Semen Indonesia (Persero) Tbk

   X

-

51.

SIPD

Siearad Produce Tbk

   X

-

52.

SIMA

    Sampel 10

53.

SOBI

54.

ISSP

55.

SULI

Siwani Makmur Tbk
Sorini Agro Asia Corporindo
Tbk
Steel Pipe Industry of Indonesia
Tbk
Sumalindo Lestari Jaya Tbk

56.

SPMA

57.

31.

INCI

32.

IKAI

33.

JKSW

34.

JPFA

Intan Wijaya International Tbk
Inti Keramik Alam Asri
Industry Tbk
Jakarta Kyoei Steel Work Ltd
Tbk
Japfa Comfeed Indonesia Tbk

35.

JPRS

36.

KDSI

37.

KIAS

38.

KBRI

39.

   
 X

-

 

   X

-

Suparma Tbk

   X

-

TOTO

Surya Toto Indonesia

   X

-

58.

TBMS

Tembaga Mulia Semanan Tbk

   X

-

59.

TIRT

Tirta Mahakam Resources Tbk

   X

-

60.

FPNI

Titan Kimia Nusantara Tbk

   X

-

61.

INRU

Toba Pulp Lestari Tbk

   X

-

62.

TRST

Trias Sentosa Tbk

   X

-

63.

TPFA

Tunas Alfin Tbk

 X

64.

UNIC

Unggul Indah Cahaya Tbk

   X

-

65.

WTON

Wijaya Karya Beton Tbk

 X

-

66.

YPAS

Yana Prima Hasta Persada Tbk

   X

 X
 X

-

69
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LAMPIRAN 2
OUTPUT SPSS
Descriptive Statistics
N

Minimum

Maximum

Mean

Std. Deviation

Manajemen Laba

40

-10.1228

9.2027

.265600

2.4885904

CAPT

40

-.8516

3.7294

.235815

.8938631

DTE

40

-.0753

.0932

.005606

.0285855

Valid N (listwise)

40

One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N

40

Normal Parameters

a,,b

Mean

.0000000

Std. Deviation
Most Extreme Differences

2.48342651

Absolute

.363

Positive

.363

Negative

-.363

Kolmogorov-Smirnov Z

2.296

Asymp. Sig. (2-tailed)

.000

a. Test distribution is Normal.
b. Calculated from data.

Casewise Diagnostics

a

Case
Number

Std. Residual

Manajemen Laba Predicted Value

Residual

36

-4.072

-10.1228

.260619

-10.3834185

37

3.537

9.2027

.183806

9.0188935

a. Dependent Variable: Manajemen Laba

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One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N

38

Normal Parameters

a,,b

Mean

.0000000

Std. Deviation
Most Extreme Differences

1.16400104

Absolute

.351

Positive

.351

Negative

-.241

Kolmogorov-Smirnov Z

2.162

Asymp. Sig. (2-tailed)

.000

a. Test distribution is Normal.
b. Calculated from data.

Casewise Diagnostics

a

Case
Number
38

Std. Residual

Manajemen Laba Predicted Value

5.382

6.7548

.313385

Residual
6.4414146

a. Dependent Variable: Manajemen Laba

One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N
Normal Parameters

37
a,,b

Mean
Std. Deviation

Most Extreme Differences

Kolmogorov-Smirnov Z
Asymp. Sig. (2-tailed)

.0000000
.45442552

Absolute

.295

Positive

.295

Negative

-.205
1.794
.003

a. Test distribution is Normal.

71
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One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N

37

Normal Parameters

a,,b

Mean

.0000000

Std. Deviation
Most Extreme Differences

.45442552

Absolute

.295

Positive

.295

Negative

-.205

Kolmogorov-Smirnov Z

1.794

Asymp. Sig. (2-tailed)

.003

a. Test distribution is Normal.
b. Calculated from data.

Casewise Diagnostics

a

Case
Number
37

Std. Residual

Manajemen Laba Predicted Value

4.311

3.0270

1.011308

Residual
2.0156922

a. Dependent Variable: Manajemen Laba

One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N
Normal Parameters

35
a,,b

Mean
Std. Deviation

Most Extreme Differences

Kolmogorov-Smirnov Z
Asymp. Sig. (2-tailed)

.0000000
.17824162

Absolute

.210

Positive

.194

Negative

-.210
1.239
.093

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a. Test distribution is Normal.
b. Calculated from data.

Coefficients

a

Standardized
Unstandardized Coefficients
Model
1

B

Coefficients

Std. Error

Beta

(Constant)

.110

.025

CAPT

.008

.025

-1.766

.874

DTE

t

Sig.
4.453

.000

.049

.296

.769

-.336

-2.021

.052

a. Dependent Variable: absolut_res_uji_glejser_heteroskedastisitas

b

Model Summary

Model
1

R
.455

R Square
a

Adjusted R

Std. Error of the

Square

Estimate

.207

.158

Durbin-Watson

.1837273

2.013

a. Predictors: (Constant), DTE, CAPT
b. Dependent Variable: Manajemen Laba

b

ANOVA
Model
1

Sum of Squares
Regression

df

Mean Square

.282

2

.141

Residual

1.080

32

.034

Total

1.362

34

F
4.178

Sig.
.024

a

a. Predictors: (Constant), DTE, CAPT
b. Dependent Variable: Manajemen Laba

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Coefficients

Model
1

Unstandardized

Standardized

Collinearity

Coefficients

Coefficients

Statistics

B
(Constant)

a

Std. Error
.019

.033

CAPT

-.036

.034

DTE

3.097

1.160

Beta

t

Sig.

Tolerance

VIF

.583

.564

-.167

-1.062

.296

1.000

1.000

.420

2.671

.012

1.000

1.000

a. Dependent Variable: Manajemen Laba

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Universitas Sumatera Utara