Pengaruh Ukuran Kap, Proporsi Komisaris Independen, Free Cash Flow, Kepemilikan Institusional, Dan Ukuranperusahaan Terhadap Manajemen Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bei
Seleksi Pemilihan Sampel No Nama Perusahaan Kode Kriteria Sampel Sampel 1 2 3 4
ITMA √ √ x √
12
14 Citra Turbindo Tbk CTBN √ √ x √
15 Gunawan Dianjaya Steel Tbk GDST √ √ √ √
13
16 Indah Aluminium Industry Tbk
INAI √ √ √ √
14
17 Steel Pipe Industry of Indonesia Tbk
ISSP √ √ √ √
15
18 Itmaraya Tbk
19 Jakarta Kyoei Steel Work LTD Tbk JKSW √ √ √ √
11
16
20 Jaya Peri Steel Tbk JPRS √ √ √ √
17
21 Krakatau Steel Tbk KRAS
√ √ x √
22 Lion Metal Works Tbk LION
√ √ √ √
18
23 Lionmesh Prima Tbk LSMH √ √ √ √
19
24 Hanson international Tbk MYRX √ √ √ √
13 Beton Jaya Manunggal Tbk BTON √ √ √ √
√ √ √ √
1 Indocement Tunggal Prakasa Tbk
5
INTP √ √ √ √
1
2 Holcim Indonesia Tbk SMCB
√ √ √ √
2
3 Semen Gresik Tbk SMGR √ √ √ √
3
4 Semen Baturaja Persero Tbk SMBR √ √ √ x
5 Asahimas Flat Glass Tbk AMFG √ √ √ √
4
6 Arwana Citra Mulia Tbk ARNA √ √ √ √
7 Inti Keramik Alam Asri Industri Tbk
12 Alumindo Light metal Industry TBK ALMI
IKAI √ √ √ √
6
8 Keramik Indonesia Asosiasi Tbk KIAS √ √ √ √
7
9 Mulia Industrindo Tbk MLIA √ √ √ √
8
10 Surya Toto Indonesia Tbk TOTO √ √ √ √
9
11 Alaska Industrindo Tbk ALKA
√ √ √ √
10
20 LAMPIRAN 1
25 Pelat Timah Nusantara Tbk NIKL √ √ x √
37
√ √ √ √
52 Siearad Produuce Tbk SIPD
39
51 Malindo Feedmel Tbk MAIN √ √ √ √
38
50 Japfa Comfeed Indonesia Tbk JPFA √ √ √ √
49 Charoen Pokphand Indonesia Tbk CPIN √ √ √ √
53 Sumalindo Lesatari Jaya Tbk SULI
36
48 Yana Prima Hasta Persada Tbk YPAS √ √ √ √
35
47 Trias Sentosa Tbk TRST √ √ √ √
34
46 Siwani Makmur Tbk SIMA √ √ √ √
40
√ √ √ √
45 Sekawan Intipratama Tbk SIAP √ √ √ √
INKP √ √ x √
46
60 Suparma Tbk SPMA √ √ √ √
45
59 Kertas Basuki Rachmat Indonesia Tbk KBRI √ √ √ √
INRU √ √ x √
58 Toba Pulp Lestari Tbk
57 Indah kiat Pulp & paper Tbk
41
44
56 Fajar Surya Wisesa Tbk FASW √ √ √ √
43
55 Alkindo Naratama Tbk ALDO √ √ √ √
42
54 Tirta Mahakam Resources Tbk TIRT √ √ √ √
33
IPOL √ √ x √
26 Pelangi Indah Canindo Tbk PICO √ √ √ √
31 Akadharma International Tbk EKAD √ √ √ √
INCI √ √ √ √
33 Intan Wijaya Internationanl Tbk
25
√ √ √ √
32 Eterindo Wahanatama Tbk ETWA
24
23
34 Sorini Agro Asia Corporindo Tbk SOBI √ √ √ x
30 Duta Pertiwi Nusantara Tbk DPNS √ √ √ √
22
29 Budi Acid Jaya Tbk BUDI √ √ √ √
28 Barito Pasific Tbk BRPT √ √ x √
27 Tembaga Mulia Semanan Tbk TBMS √ √ x √
21
26
35 Indo Acitama Tbk SRSN √ √ √ √
44 Inpoly Swakarsa Industry Tbk
41 Berliana Tbk BRNA √ √ √ √
32
IGAR √ √ √ √
43 Champion Pasific Indonesia Tbk
√ √ x √
42 Titan Kimia Nusantara Tbk FPNI
31
30
27
40 Asiaplast Industries Tbk APLI √ √ √ √
29
39 Argha Karya Prima Industry Tbk AKPI √ √ √ √
28
38 Alam Karya Unggul Tbk AKKU √ √ √ √
37 Unggul Indah Cahaya Tbk UNIC √ √ x √
36 Chandra Asri Petrochemical Tbk TPIA √ √ x √
61 Pabrik Kertas Tjiwi Kimia Tbk TKIM √ √ x √
62 Grand Kartech Tbk KRAH √ √ √ x
90 Nusantara Inti Corpora Tbk UNIT
INDR √ √ x √
82 Karwell Indonesia Tbk KARW √ √ x √
83 Apac Citra Centerrtex Tbk MYTX √ √ √ √
58
84 Pan Brothers Tbk PBRX √ √ x √
85 Asia Pasific Fibres Tbk POLY √ √ x √
86 Ricky Putra Globalindo Tbk RICY √ x √ √
87 Sri Rejeki Isman Tbk SRIL √ √ √ x
88 Sunson Textile Manufacture Tbk SSTM √ √ √ √
59
89 Trisula International Tbk TRIS
√ √ √ √
60
√ √ √ √
57
61
91 Unitex Tbk UNTX √ √ x √
92 Primarindo Asia Anfrastructure TBk BIMA √ √ √ √
62
93 Sumi Indo Kabel Tbk
IKBI √ √ x √
94 Jembo Cable Company Tbk JECC √ √ √ √
63
95 KMI Wire And Cable Tbk KBLI √ √ √ √
64
96 Kabelindo Murni Tbk KBLM √ √ √ √
65
97 Supreme Cable Manufacturing and Commerce
SCCO √ √ √ √
81 Indo Rama Synthetic Tbk
√ √ √ √
63 Astra International Tbk ASII √ √ √ √
√ √ √ √
47
64 Astra Otoparts Tbk AUTO √ √ √ √
48
65 Indo Kordsa Tbk BRAM √ √ x √
66 Goodyear Indonesia Tbk GDYR √ √ x √
67 Gajah Tunggal Tbk GJTL √ √ √ √
49
68 Indomobil Sukses International Tbk
IMAS √ √ √ √
50
69 Indospring Tbk
INDS √ √ √ √
51
70 Multi Prima Sejahtera Tbk LPIN
52
80 Panasia Indo Resources Tbk HDTX
71 Multistrada Arah Sarana Tbk MASA √ √ x √
72 Nipress Tbk NIPS √ √ √ √
53
73 Prima Alloy Steel Universal Tbk PRAS √ √ √ √
54
74 Selamat sempurna Tbk SMSM √ √ √ √
55
75 Polychem Indonesia Tbk ADMG √ √ x √
76 Argo Pantes Tbk ARGO √ √ √ √
56
77 Century textile Industry Tbk CNTX √ √ x √
78 Eratex Djaya Tbk) ERTX √ √ x √
79 Ever Shine Tex Tbk ESTI
√ √ x √
66
98 Voksel Electric Tbk
82 115 Gudang Garam Tbk GGRM √ √ √ √
93 127 PT Tempo Scan Pasific Tbk TSPC √ √ √ 94 128 PT Martina Berto Tbk MBTO √ √ √ 95 129 PT Mustika Ratu Tbk MRAT √ √ √ 96 130 PT Mandom Indonesia Tbk TCID √ √ √ 97 131 PT Unilever Indonesia Tbk UNVR √ √ √ 98 132 Kedawug Setia Industrial KDSI √ √ √ 99 133 PT Kedaung Indah Can Tbk KICI √ √ √
SIDO √ √ √ x 126 PT Taisho Pharrmaceutical Indonesia Tbk SQBB √ √ √ √
PT Indusrtri Jamu & Farmasi Sido Muncul Tbk
92 125
√ √ √ √
87 120 PT Kimia Farma (Persero) Tbk KAEF √ √ √ √ 88 121 PT Kalbe Farma Tbk KLBF √ √ √ √ 89 122 PT Merck Tbk MERK √ √ √ √ 90 123 PT Pyridam Farma Tbk PYFA √ √ √ √ 91 124 PT Schering Plough Indonesia Tbk SCPI
INAF √ √ √ √
85 118 Wismilak Inti Makmur Tbk WIIM √ √ √ √ 86 119 PT Indofarma (Persero) TBk
84 117 Bentoel International Investama Tbk RMBA √ √ √ √
83 116 Handjaya Mandala Sampoerna Tbk HMSP √ √ √ √
ULTJ √ √ √ √
VOKS √ √ √ √
PT Ultrajaya Milk Industry and Trading Company Tbk
81 114
75 108 PT Multi Bintang Indonesia Tbk MLBI √ √ √ √ 76 109 PT Mayora Indah TBk MYOR √ √ √ √ 77 110 PT Prashida Aneka Niaga Tbk PSDN √ √ √ √ 78 111 PT Nippon Indosari Corporindo Tbk ROTI √ √ √ √ 79 112 PT Sekar Laut Tbk SKLT √ √ √ √ 80 113 PT Siantar Top Tbk STTP √ √ √ √
INDF √ √ √ √
74 107 PT Indofood Sukses Makmur Tbk
ICBP √ √ √ √
73 106 PT Indofood CBP Sukses Makmur Tbk
√ √ √ √
68 101 PT Tiga Pilar Sejahtera Food Tbk AISA √ √ √ √ 69 102 PT Tri Banyan Tirta Tbk ALTO √ √ √ √ 70 103 PT Cahaya Kalbar Tbk CEKA √ √ √ √ 71 104 PT Davomas Abadi Tbk DAVO √ √ √ √ 72 105 PT Delta Djakarta Tbk DLTA
99 Sat Nusa Persada Tbk PTSN √ √ x √ 100 PT Akasha Wira International Tbk ADES √ √ √ √
67
100
Daftar Sampel Penelitian
134 PT Langgeng Makmur Industry Tbk LMPI
√ √ √ 101
No Nama Perusahaan Kode
1 Indocement Tunggal Prakasa Tbk
INTP LAMPIRAN 2
2 Holcim Indonesia Tbk SMCB
29 Argha Karya Prima Industry Tbk AKPI
23 Duta Pertiwi Nusantara Tbk DPNS
24 Akadharma International Tbk EKAD
25 Eterindo Wahanatama Tbk ETWA
26 Intan Wijaya Internationanl Tbk
INCI
27 Indo Acitama Tbk SRSN
28 Alam Karya Unggul Tbk AKKU
30 Asiaplast Industries Tbk APLI
21 Pelangi Indah Canindo Tbk PICO
31 Berliana Tbk BRNA
32 Champion Pasific Indonesia Tbk
IGAR
33 Sekawan Intipratama Tbk SIAP
34 Siwani Makmur Tbk SIMA
35 Trias Sentosa Tbk TRST
36 Yana Prima Hasta Persada Tbk YPAS
37 Charoen Pokphand Indonesia Tbk CPIN
22 Budi Acid Jaya Tbk BUDI
20 Hanson international Tbk MYRX
3 Semen Gresik Tbk SMGR
11 Alumindo Light metal Industry TBK ALMI
4 Asahimas Flat Glass Tbk AMFG
5 Arwana Citra Mulia Tbk ARNA
6 Inti Keramik Alam Asri Industri Tbk
IKAI
7 Keramik Indonesia Asosiasi Tbk KIAS
8 Mulia Industrindo Tbk MLIA
9 Surya Toto Indonesia Tbk TOTO
10 Alaska Industrindo Tbk ALKA
12 Beton Jaya Manunggal Tbk BTON
19 Lionmesh Prima Tbk LSMH
13 Gunawan Dianjaya Steel Tbk GDST
14 Indah Aluminium Industry Tbk
INAI
15 Steel Pipe Industry of Indonesia Tbk
ISSP
16 Jakarta Kyoei Steel Work LTD Tbk JKSW
17 Jaya Peri Steel Tbk JPRS
18 Lion Metal Works Tbk LION
38 Japfa Comfeed Indonesia Tbk JPFA
39 Malindo Feedmel Tbk MAIN
VOKS
61 Nusantara Inti Corpora Tbk UNIT
62 Primarindo Asia Anfrastructure TBk BIMA
63 Jembo Cable Company Tbk JECC
64 KMI Wire And Cable Tbk KBLI
65 Kabelindo Murni Tbk KBLM
66 Supreme Cable Manufacturing and Commerce SCCO
67 Voksel Electric Tbk
68 PT Akasha Wira International Tbk ADES
59 Sunson Textile Manufacture Tbk SSTM
69 PT Tiga Pilar Sejahtera Food Tbk AISA
70 PT Tri Banyan Tirta Tbk ALTO
71 PT Cahaya Kalbar Tbk CEKA
72 PT Davomas Abadi Tbk DAVO
73 PT Delta Djakarta Tbk DLTA
74 PT Indofood CBP Sukses Makmur Tbk
ICBP
75 PT Indofood Sukses Makmur Tbk
60 Trisula International Tbk TRIS
58 Apac Citra Centerrtex Tbk MYTX
40 Siearad Produuce Tbk SIPD
49 Gajah Tunggal Tbk GJTL
41 Sumalindo Lesatari Jaya Tbk SULI
42 Tirta Mahakam Resources Tbk TIRT
43 Alkindo Naratama Tbk ALDO
44 Fajar Surya Wisesa Tbk FASW
45 Kertas Basuki Rachmat Indonesia Tbk KBRI
46 Suparma Tbk SPMA
47 Astra International Tbk ASII
48 Astra Otoparts Tbk AUTO
50 Indomobil Sukses International Tbk
57 Panasia Indo Resources Tbk HDTX
IMAS
51 Indospring Tbk
INDS
52 Multi Prima Sejahtera Tbk LPIN
53 Nipress Tbk NIPS
54 Prima Alloy Steel Universal Tbk PRAS
55 Selamat sempurna Tbk SMSM
56 Argo Pantes Tbk ARGO
INDF
76 PT Multi Bintang Indonesia Tbk MLBI
89 PT Kalbe Farma Tbk KLBF
99 Kedawug Setia Industrial KDSI 100 PT Kedaung Indah Can Tbk KICI
98 PT Unilever Indonesia Tbk UNVR
97 PT Mandom Indonesia Tbk TCID
96 PT Mustika Ratu Tbk MRAT
95 PT Martina Berto Tbk MBTO
94 PT Tempo Scan Pasific Tbk TSPC
93 PT Taisho Pharrmaceutical Indonesia Tbk SQBB
92 PT Schering Plough Indonesia Tbk SCPI
91 PT Pyridam Farma Tbk PYFA
90 PT Merck Tbk MERK
88 PT Kimia Farma (Persero) Tbk KAEF
77 PT Mayora Indah TBk MYOR
INAF
87 PT Indofarma (Persero) TBk
86 Wismilak Inti Makmur Tbk WIIM
85 Bentoel International Investama Tbk RMBA
84 Handjaya Mandala Sampoerna Tbk HMSP
83 Gudang Garam Tbk GGRM
82 PT Ultrajaya Milk Industry and Trading Company Tbk ULTJ
81 PT Siantar Top Tbk STTP
80 PT Sekar Laut Tbk SKLT
79 PT Nippon Indosari Corporindo Tbk ROTI
78 PT Prashida Aneka Niaga Tbk PSDN
101 PT Langgeng Makmur Industry Tbk LMPI
Output SPSS 1. ANALISIS DEKRIPTIF
Descriptive Statistics
N Minimum Maximum Mean Std. Deviation Ukuran KAP 101 1 ,36 ,481 Proporsi Komisaris
Independen 101 ,25000 ,80000 ,4071242 ,10918649
Free Cash Flow 101 ,00000 ,68431 ,3716308 ,18654227
Kepemillikan Institusional 101 ,27740 ,98240 ,7101351 ,16153001
Ukuran Perusahaan 101 24,53455 32,99697 28,0363990 1,60356343
Manajemen Laba 101 -,18708 ,28421 ,0290078 ,06350994
Valid N (listwise) 101LAMPIRAN 3
2. UJI ASUMSI KLASIK
a. Uji Normalitas One-Sample Kolmogorov-Smirnov Test
Unstandardized Residual N
101 Normal Parameters a,b Mean ,0000000 Std. Deviation ,06140501 Most Extreme Differences Absolute ,102 Positive ,086
Negative -,102 Kolmogorov-Smirnov Z 1,027 Asymp. Sig. (2-tailed) ,243 a. Test distribution is Normal.
b. Calculated from data.
b. Uji Multikolinearitas Coefficients
a Model Collinearity Statistics
Tolerance
VIF
1 Ukuran KAP ,648 1,543 Proporsi Komisaris Independen ,993 1,007 Free Cash Flow ,829 1,207 Kepemillikan Institusional ,809 1,236 Ukuran Perusahaan ,652 1,535
a. Dependent Variable: Manajemen Laba
c. Uji Heterokedastisitas 3. ANALISIS REGRESI BERGANDA
Coefficients
a Model UnstandardizedCoefficients Standardized Coefficients t Sig. B Std. Error Beta
1 (Constant) ,086 ,141 ,608 ,544
Ukuran KAP ,009 ,016 ,068 ,552 ,583 Proporsi Komisaris Independen,023 ,058 ,040 ,400 ,690 Free Cash Flow ,064 ,037 ,188 1,722 ,088 Kepemillikan Institusional -,100 ,043 -,254 -2,301 ,024 Ukuran Perusahaan -,001 ,005 -,020 -,165 ,869
a. Dependent Variable: Manajemen Laba 4.
PENGUJIAN HIPOTESIS a. Koefisien Determinasi Model Summary b
Std. Error of the Model R R Square Adjusted R Square Estimate a 1 ,255 ,065 ,016 ,06300021 a. Predictors: (Constant), Ukuran Perusahaan, Proporsi Komisaris Independen, Kepemillikan Institusional, Free Cash Flow, Ukuran KAP b. Dependent Variable: Manajemen Laba
b. Uji F b ANOVA Model Sum of Squares df Mean Square F Sig. a
1 Regression ,026 5 ,005 1,325 ,260 Residual ,377 95 ,004 Total ,403 100 a. Predictors: (Constant), Ukuran Perusahaan, Proporsi Komisaris Independen, Kepemillikan Institusional, Free Cash Flow, Ukuran KAP b. Dependent Variable: Manajemen Laba
c. Uji t a
Coefficients
Unstandardized Standardized Coefficients Coefficients
Model B Std. Error Beta t Sig.
1 (Constant) ,086 ,141 ,608 ,544
Ukuran KAP ,009 ,016 ,068 ,552 ,583