Analisis Pengaruh Ukuran Perusahaan, Profitabilitas, Financial Leverage, dan Kebijakan Dividen terhadap Praktik Perataan Laba pada Perusahaan Property & Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2011-2013
LAMPIRAN
Lampiran 1 : Data Ukuran Perusahaan pada Perusahaan Property & Real
Estate yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2011-2013NO KODE SAHAM TAHUN 2011 2012 2013
2 ASRI 6,007,548 10,946,417 14,428,082
14 PLIN 4,232,841 3,950,266 4,126,804
5 CTRP 0.039067 0.053785 0.057765
4 CTRA 0.042865 0.056537 0.070266
3 BSDE 0.079143 0.088255 0.128727
2 ASRI 0.100330 0.111095 0.061656
1 APLN 0.063190 0.055364 0.047269
Lampiran 2 : Data Profitabilitas Berdasarkan ROA pada Perusahaan
Property & Real Estate yang Terdaftar di Bursa Efek Indonesia (BEI)
Periode 2011-2013 NO KODE SAHAM TAHUN 2011 2012 201317 SMRA 8,099,174 10,876,386 13,659,136
16 PWON 5,744,711 7,565,819 9,298,245
15 PUDP 340,747 361,178 366,625
13 MTLA 1,729,840 2,015,753 2,834,484
3 BSDE 12,787,376 16,756,718 22,572,159
1 APLN 10,838,820 15,195,642 19,679,908
11 LPKR 18,259,171 24,869,295 31,300,362
10 JRPT 4,084,414 4,998,260 6,163,177
9 GPRA 1,236,255 1,310,251 1,332,646
8 GMTD 487,193 900,597 1,307,846
7 DILD 5,691,909 6,091,751 7,526,470
6 CTRS 3,529,028 4,428,210 5,499,398
5 CTRP 4,314,646 5,933,874 7,653,881
4 CTRA 11,524,866 15,023,391 20,114,871
12 MKPI 2,138,597 2,553,203 2,838,815
6 CTRS 0.056482 0.061856 0.075064
4 CTRA 0.336441 0.435497 0.514513
16 PWON 0.586901 0.585698 0.558787
15 PUDP 0.293602 0.295556 0.243925
14 PLIN 0.457212 0.434903 0.476653
13 MTLA 0.218185 0.229162 0.377398
12 MKPI 0.3039 0.33044 0.324116
11 LPKR 0.484696 0.538784 0.547048
10 JRPT 0.534739 0.55556 0.564568
9 GPRA 0.472946 0.463429 0.399002
8 GMTD 0.644 0.740222 0.691536
7 DILD 0.332561 0.351429 0.455781
6 CTRS 0.447739 0.499892 0.59543
5 CTRP 0.164018 0.327807 0.402547
3 BSDE 0.354268 0.371494 0.405671
7 DILD 0.025897 0.032903 0.043793
2 ASRI 0.536105 0.567724 0.630458
1 APLN 0.53581 0.582189 0.6335
Lampiran 3 : Data Financial Leverage Berdasarkan DAR pada Perusahaan
Property & Real Estate yang Terdaftar di Bursa Efek Indonesia (BEI)
Periode 2011-2013 NO KODE SAHAM TAHUN 2011 2012 201317 SMRA 0.047993 0.072826 0.080231
16 PWON 0.065892 0.10131 0.122232
15 PUDP 0.061690 0.058525 0.07195
14 PLIN 0.019601 0.05942 0.00808
13 MTLA 0.090533 0.101151 0.085013
12 MKPI 0.151035 0.142194 0.128773
11 LPKR 0.044586 0.053192 0.050878
10 JRPT 0.084883 0.085615 0.088634
9 GPRA 0.036283 0.042955 0.079925
8 GMTD 0.100750 0.071478 0.070226
17 SMRA 0.694154 0.649203 0.659007
Lampiran 4 : Data Kebijakan Dividen Berdasarkan DPR pada Perusahaan
Property & Real Estate yang Terdaftar di Bursa Efek Indonesia (BEI)
Periode 2011-2013 NO KODE SAHAM TAHUN 2011 2012 201313 MTLA 0.176496 0.199851 0.20421
6 CTRS 199,327 273,913 412,809 108343.3851 295,350 0.366830904
5 CTRP 168,558 319,151 442,124 137015.1857 309,944 0.442063851
4 CTRA 494,011 849,382 1,413,388 463617.1883 918,927 0.50452015
3 BSDE 1,012,033 1,478,858 2,905,648 986528.6829 1,798,846 0.548422989
2 ASRI 602,736 1,216,091 889,576 306891.291 902,801 0.339932378
1 APLN 684,908 841,290 930,240 124200.9277 818,813 0.15168418
Lampiran 5 : Nilai CV Earnings pada Perusahaan Property & Real Estate
yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2011-2013 NO KODE EARNINGS STANDAR DEVIASI MEAN CV EARNINGS 2011 2012 201317 SMRA 0.403226 0.374271 0.301047
16 PWON 0.168213 0.22537 0.191327
15 PUDP 0.266418 0.167038 0.145033
14 PLIN 3.307241 0.618542 3.721541
12 MKPI 0.440335 0.430933 0.531722
1 APLN 0.211715 0.151515 0.144474
11 LPKR 0.246831 0.254948 0.260475
10 JRPT 0.327894 0.327524 0.325694
9 GPRA 0.131579 0.1386 0.086655
8 GMTD 0.078608 0.078867 0.055277
7 DILD 0.214286 0.294118 0.258065
6 CTRS 0.301205 0.302158 0.29703
0.3
0.32
5 CTRP 0.307692
4 CTRA 0.333333 0.307692 0.296875
3 BSDE 0.208117 0.204082 0.097517
2 ASRI 0.182007 0.238601 0.15688
7 DILD 147,404 200,435 329,608 93716.10366 225,816 0.415011523
8 GMTD 49,084 64,373 91,845 21667.8234 68,434 0.316623658
5 CTRP 439,841 826,474 1,447,736 508478.7574 904,684 0.56205144
16 PWON 1,478,104 2,165,396 3,029,797 777529.2651 2,224,432 0.349540534
15 PUDP 88,907 93,530 95,023 3188.694456 92,487 0.034477342
14 PLIN 909,589 1,709,975 1,393,191 403079.9644 1,337,585 0.301349047
13 MTLA 541,780 678,729 854,973 157006.8106 691,827 0.226945082
12 MKPI 826,143 888,505 999,232 87663.45637 904,627 0.096905673
11 LPKR 4,189,580 6,160,214 6,666,214 1308507.441 5,672,003 0.230695844
10 JRPT 893,170 1,101,821 1,315,680 211260.3496 1,103,557 0.191435829
9 GPRA 389,474 356,609 518,770 85726.06932 421,618 0.203326559
8 GMTD 189,240 239,910 301,085 56004.66283 243,412 0.230082081
7 DILD 939,161 1,262,035 1,510,005 286239.8799 1,237,067 0.231385915
6 CTRS 804,768 1,048,459 1,261,563 228568.1118 1,038,263 0.220144644
4 CTRA 2,178,331 3,322,669 5,077,062 1460025.437 3,526,021 0.414071719
9 GPRA 44,854 56,281 106,511 32800.4443 69,215 0.473889855
3 BSDE 2,806,339 3,727,811 5,741,264 1500937.95 4,091,805 0.366815641
2 ASRI 1,381,046 2,446,413 3,684,239 1152672.116 2,503,899 0.460350822
1 APLN 3,824,099 4,689,429 4,901,191 570637.9953 4,471,573 0.127614599
Lampiran 6 : Nilai CV Sales pada Perusahaan Property & Real Estate yang
Terdaftar di Bursa Efek Indonesia (BEI) Periode 2011-2013 NO KODE SALES STANDAR DEVIASI MEAN CV SALES 2011 2012 201317 SMRA 388,706 792,085 1,095,888 354757.4903 758,893 0.467467074
16 PWON 378,531 766,495 1,136,547 379043.2702 760,524 0.498397295
15 PUDP 21,020 21,137 26,378 3060.226952 22,845 0.133956093
14 PLIN 82,969 234,725 33,342 104918.8856 117,012 0.896650648
13 MTLA 156,607 203,895 240,967 42282.97082 200,490 0.210898504
12 MKPI 323,002 363,050 365,563 23880.24356 350,538 0.068124485
11 LPKR 814,094 1,322,847 1,592,491 395271.9299 1,243,144 0.317961499
10 JRPT 346,698 427,924 546,269 100359.1767 440,297 0.227935182
17 SMRA 2,359,330 3,463,163 4,093,789 877922.2124 3,305,427 0.265600216
Lampiran 7 : Nilai Index Smoothing pada Perusahaan Property & Real Estate
yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2011-2013NO KODE CV EARNINGS CV SALES
2 ASRI 0.339932378 0.460350822 0.73842027 Perata
11 LPKR 0.317961499 0.230695844 1.378271468 Bukan Perata
17 SMRA 0.467467074 0.265600216 1.760040266 Bukan Perata
16 PWON 0.498397295 0.349540534 1.425864089 Bukan Perata
15 PUDP 0.133956093 0.034477342 3.885337 Bukan Perata
14 PLIN 0.896650648 0.301349047 2.975455401 Bukan Perata
13 MTLA 0.210898504 0.226945082 0.929293126 Perata
12 MKPI 0.068124485 0.096905673 0.702997904 Perata
10 JRPT 0.227935182 0.191435829 1.19066103 Bukan Perata
3 BSDE 0.548422989 0.366815641 1.495091616 Bukan Perata
1 APLN 0.15168418 0.127614599 1.188611498 Bukan Perata
8 GMTD 0.316623658 0.230082081 1.376133493 Bukan Perata
7 DILD 0.415011523 0.231385915 1.793590255 Bukan Perata
6 CTRS 0.366830904 0.220144644 1.66631764 Bukan Perata
5 CTRP 0.442063851 0.56205144 0.786518493 Perata
4 CTRA 0.50452015 0.414071719 1.218436633 Bukan Perata
9 GPRA 0.473889855 0.203326559 2.330683498 Bukan Perata
Lampiran 8 : Statistik Deskriptif Descriptive Statistics
N Minimum Maximum Mean Std. Deviation TA 17 356183 24809609 7951510.76 6867926.392 ROA
17 .029034 .140667 .07116006 .027779728 DAR 17 .274915 .691919 .46737657 .132807839 DPR
17 .070917 2.549108 .37868874 .567595699 Valid N (listwise)
17 Lampiran 9 : Uji Normalitas
NPar Tests
One-Sample Kolmogorov-Smirnov Test
TA ROA DAR DPR N
17
17
17
17 Mean 7951510.76 .07116006 .46737657 .37868874
a,b
Normal Parameters Std. Deviation 6867926.392 .027779728 .132807839 .567595699 Absolute .176 .148 .109 .396
Most Extreme Differences Positive .176 .148 .103 .396 Negative -.134 -.101 -.109 -.294
Kolmogorov-Smirnov Z .724 .608 .449 1.632 Asymp. Sig. (2-tailed) .672 .853 .988 .010 a. Test distribution is Normal.
b. Calculated from data.
Lampiran 10 : Pengujian Univariate T-Test Group Statistics
IS N Mean Std. Deviation Std. Error Mean Bukan Perata 13 8772613.08 7488510.085 2076939.007
TA Perata 4 5282928.25 3851889.561 1925944.780 Bukan Perata 13 .06427615 .021645467 .006003372
ROA Perata 4 .09353275 .036999559 .018499780 Bukan Perata 13 .49806014 .119075985 .033025736
DAR Perata 4 .36765497 .141469457 .070734729
Independent Samples Test
Levene's t-test for Equality of Means
Test forEquality of Variances F Sig. t df Sig. Mean Std. Error 95% Confidence Interval of the (2- Difference Difference Difference
tailed)
Lower UpperEqual variances 2.492 .135 .883 15 .391 3489684.827 3954315.641 -4938739.448 11918109.102 assumed
TA Equal variances 1.232 10.489 .245 3489684.827 2832479.291 -2781841.499 9761211.153 not assumed
Equal variances .563 .465 -2.009 15 .063 -.029256596 .014561835 -.060294413 .001781220 assumed
ROA Equal variances
- 1.504 3.655 .213 -.029256596 .019449481 -.085328026 .026814833 not assumed Equal variances .060 .810 1.841
15 .085 .130405169 .070830498 -.020566464 .281376802 assumed DAR Equal variances
1.670 4.398 .164 .130405169 .078064724 -.078812341 .339622680 not assumed
NPar Tests Mann-Whitney Test Ranks
IS N Mean Rank Sum of Ranks Bukan Perata
13 8.69 113.00 DPR Perata
4
10.00
40.00 Total
17
a Test Statistics
DPR Mann-Whitney U 22.000 Wilcoxon W 113.000 Z -.453 Asymp. Sig. (2-tailed) .651
b
Exact Sig. [2*(1-tailed Sig.)] .703
a. Grouping Variable: IS b. Not corrected for ties.
Lampiran 11 : Pengujian Multivariate Logistic Regression Iteration History a,b,c,d
a
a
Step 1
B S.E. Wald df Sig. Exp(B) 95% C.I.for EXP(B) Lower Upper
Variables in the Equation
a. Estimation terminated at iteration number 6 because parameter estimates changed by less than .001.
.323 .486
Nagelkerke R Square 1 11.918
Iteration -2 Log likelihood Coefficients Constant TA ROA DAR DPR
Step -2 Log likelihood Cox & Snell R Square
Model Summary
d. Estimation terminated at iteration number 6 because parameter estimates changed by less than .001.
c. Initial -2 Log Likelihood: 18.550
a. Method: Enter b. Constant is included in the model.
Step 1 1 13.044 -.567 .000 27.945 -5.146 .108 2 12.026 -.564 .000 39.655 -7.390 .062 3 11.920 -.641 .000 45.565 -8.157 -.010 4 11.918 -.669 .000 46.747 -8.254 -.046 5 11.918 -.670 .000 46.781 -8.257 -.050 6 11.918 -.670 .000 46.782 -8.257 -.050
TA .000 .000 .190 1 .663 1.000 1.000 1.000 ROA 46.782 35.752 1.712 1 .191 2.075E+20 .000 5.613E+050 DAR -8.257 5.980 1.906 1 .167 .000 .000 31.954 DPR -.050 2.521 .000 1 .984 .952 .007 133.079 Constant -.670 3.557 .035 1 .851 .512 a. Variable(s) entered on step 1: TA, ROA, DAR, DPR.
I Observed Groups and Predicted Probabilities I + 4 + Step number: 1 E I + I F I I I I R 3 + + N I B B E 2 + B B I U I I I Q I + I BBB BB B B P B B P B B P P I I Y I B B I C I B B 1 + BBB BB B B P B B P B B P P Prob: 0 .1 .2 .3 .4 .5 .6 .7 .8 .9 1 Group: BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPPP Predicted ---------+---------+---------+---------+---------+---------+---------+---------+---------+---------- I I BBB BB B B P B B P B B P P I I BBB BB B B P B B P B B P P P - Perata Symbols: B - Bukan Perata The Cut Value is .50 Predicted Probability is of Membership for Perata Each Symbol Represents .25 Cases.
Tahap Kedua
Variables in the Equation
B S.E. Wald df Sig. Exp(B) 95% C.I.for EXP(B) Lower Upper
a
Step 1 TA .000 .000 .189 1 .663 1.000 1.000 1.000 ROA 46.984 34.375 1.868 1 .172 2.541E+20 .000 4.629E+049 DAR -8.265 5.974 1.914 1 .167 .000 .000 31.309 Constant -.695 3.328 .044 1 .835 .499 a. Variable(s) entered on step 1: TA, ROA, DAR.
Tahap Ketiga
Variables in the Equation
B S.E. Wald df Sig. Exp(B) 95% C.I.for EXP(B) Lower Upper
Step 1
a
ROA 44.658 31.756 1.978 1 .160 2.482E+19 .000 2.664E+046 DAR -8.880 5.951 2.227 1 .136 .000 .000 16.164 Constant -.668 3.336 .040 1 .841 .513 a. Variable(s) entered on step 1: ROA, DAR.
Tahap Keempat
Variables in the Equation
B S.E. Wald df Sig. Exp(B) 95% C.I.for EXP(B) Lower Upper
Step 1
a
DAR -9.674 6.031 2.573 1 .109 .000 .000 8.550 Constant 2.967 2.470 1.442 1 .230 19.430 a. Variable(s) entered on step 1: DAR.