Pengaruh Deferred Tax Liabilities, Deferred Tax Asset dan Akrual Terhadap Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

Lampiran 1
DAFTAR NAMA PERUSAHAAN YANG MENJADI SAMPEL

No
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17

18
19
20

Kode
SMCB
AMFG
TOTO
AKPI
IGAR
TRST
CPIN
JPFA
INDS
KBLM
ICBP
INDF
MLBI
MYOR
ULTJ

GGRM
HMSP
KLBF
TSPC
MBTO

Nama Perusahaan
Holcim Indonesia Tbk
Asahimas Flat Glass Tbk
Surya Toto Indonesia Tbk
Argha Karya Prima Industry Tbk
Champion Pasific Indonesia Tbk
Trias Sentosa Tbk
Charoen Pokphand Indonesia Tbk
Japfa Comfeed Indonesia Tbk
Indospring Tbk
Kabelindo Murni Tbk
Indofood CBP Sukses Makmur Tbk
Indofood Sukses Makmur Tbk
Multi Bintang Indonesia Tbk

Mayora Indah Tbk
Ultrajaya Milk Industry and Trading Company Tbk
Gudang Garam Tbk
Hanjaya Mandala Sampoerna Tbk
Kalbe Farma Tbk
Tempo Scan Pasific Tbk
Martina Berto Tbk

81
Universitas Sumatera Utara

Lampiran 2
DAFTAR HASIL PENGUMPULAN DATA
VARIABEL INDEPENDEN
Deferred Tax Liabilities, Deferred Tax Asset dan Akrual

Tahun 2013
No Kode Perusahaan
1
SMCB

2
AMFG
3
TOTO
4
AKPI
5
IGAR
6
TRST
7
CPIN
8
JPFA
9
INDS
10
KBLM
11
ICBP

12
INDF
13
MLBI
14
MYOR
15
ULTJ
16
GGRM
17
HMSP
18
KLBF
19
TSPC
20
MBTO

DTL

-0,00087
0,00428
0,00074
0,02874
-0,00090
0,03575
0,00068
-0,00194
0,01940
-0,00229
-0,00178
-0,00142
0,03214
-0,00001
-0,00393
0,00040
-0,00017
0,00011
0,00020
0,00175

DTA
-0,32716
0,31468
0,20823
-0,27301
-0,32356
0,09534
-0,12932
-0,16854
0,72055
-0,44205
0,41189
0,38085
0,20819
-0,03971
47,75890
0,32446
-0,09141
0,29040

-0,10649
0,15449

ACC
-1,09866
-0,62924
-0,48061
-0,50792
-0,38217
-0,77229
-0,77452
-0,73652
-0,49134
-0,60739
-0,43366
-0,52086
-2,46037
-0,46238
-0,58496
-0,44502

-0,48711
-0,41136
-0,24594
0,35636

DTL
-0,00125
0,00159
0,00147
0,00494
-0,00050

DTA
1,07330
0,10094
0,23538
0,01313
-0,65105

ACC

-1,10912
-0,66488
-0,62595
-0,82356
-0,29227

Tahun 2014
No Kode Perusahaan
1
SMCB
2
AMFG
3
TOTO
4
AKPI
5
IGAR

82

Universitas Sumatera Utara

6
7
8
9
10
11
12
13
14
15
16
17
18
19
20

TRST
CPIN
JPFA
INDS
KBLM
ICBP
INDF
MLBI
MYOR
ULTJ
GGRM
HMSP
KLBF
TSPC
MBTO

0,00554
-0,00056
-0,00015
-0,00258
-0,00124
-0,00074
-0,00133
0,00587
0,00017
-0,00412
0,00169
0,00000
0,00009
-0,00018
0,00190

0,10713
3,66517
0,06368
0,64334
-0,53430
0,51199
0,27062
0,04254
2,34566
5,82933
0,13050
0,46474
0,10154
0,00122
0,12410

-0,80260
-0,66034
-0,70805
-0,60115
-0,24242
-0,55785
-0,42538
-0,45480
-0,61132
-0,45451
-0,50519
-0,47643
-0,42033
-0,38662
-0,24983

83
Universitas Sumatera Utara

Lampiran 3
VARIABEL DEPENDEN
Manajemen Laba

Tahun 2013 dan 2014
No Kode Perusahaan
1
SMCB
2
AMFG
3
TOTO
4
AKPI
5
IGAR
6
TRST
7
CPIN
8
JPFA
9
INDS
10
KBLM
11
ICBP
12
INDF
13
MLBI
14
MYOR
15
ULTJ
16
GGRM
17
HMSP
18
KLBF
19
TSPC
20
MBTO

2013
-0,39
-0,02
0,00
2,77
-0,48
8,09
-0,06
0,70
-0,70
-2,06
0,00
0,12
631,10
266,67
-0,09
72,81
92,68
0,12
0,05
-1,83

2014
-0,83
0,26
0,39
-4,36
0,61
-10,32
-0,45
-0,88
-2,24
0,64
0,09
-0,57
-0,51
-1,48
-0,15
188,40
-77,88
0,06
-0,12
-4,72

84
Universitas Sumatera Utara

LAMPIRAN 4
OUTPUT HASIL PENGUJIAN DATA SPSS
ANALISIS REGRESI BERGANDA

Hasil Uji Statistik Deskriptif
Descriptive Statistics
N

Minimum Maximum

Mean

Std.
Deviation

DTL

40

-.0041

.0358 .003037

.0092385

DTA

40

-.6510

47.7589 1.587642

7.5748361

ACC

40

-2.4604

.3564 -.581214

.3894426

EM

40

-77.8000

92.6800 1.725885

22.6823562

Valid N
(listwise)

40

85
Universitas Sumatera Utara

Hasil Uji Normalitas

86
Universitas Sumatera Utara

One-Sample Kolmogorov-Smirnov Test
Unstandardiz
ed Residual
N

40

Normal Parameters

a

Mean

.0000000

Std. Deviation
Most Extreme
Differences

22.66247566

Absolute

.405

Positive

.405

Negative

-.325

Kolmogorov-Smirnov Z

2.562

Asymp. Sig. (2-tailed)

.0845

a. Test distribution is Normal.

Hasil Uji Multikolonieritas
Coefficientsa
Unstandardized
Coefficients
Model
1

B
(Constant)

Standardized
Coefficients Collinearity Statistics

Std. Error

Beta

Tolerance

VIF

2.921

6.935

DTL

67.189

464.153

.027

.776

1.289

DTA

-.053

.505

-.018

.974

1.027

ACC

2.264

10.899

.039

.792

1.263

a. Dependent Variable: EM

87
Universitas Sumatera Utara

Hasil Uji Heteroskedastisitas
Coefficientsa
Unstandardized
Coefficients
Model
1

B

Standardized
Coefficients

Std. Error

(Constant)

12.275

9.214

DTL

-1.745

11.002

DTA

-1.518

ACC
EM

Beta

t

Sig.

1.332

.191

-.027

-.159

.875

6.170

-.043

-.246

.807

-3.626

11.139

-.055

-.326

.747

-1.101

5.547

-.034

-.199

.844

a. Dependent Variable: AbsUt

Hasil Uji Autokorelasi
Runs Test
Unstandardiz
ed Residual
Test Valuea

-1.79284

Cases < Test Value

20

Cases >= Test
Value

20

Total Cases

40

Number of Runs

18

Z
Asymp. Sig. (2tailed)

-.801
.423

a. Median

88
Universitas Sumatera Utara

Hasil Uji T (Parsial)
Unstandardized
Coefficients
Model
1

B

Standardized
Coefficients

Std. Error

Beta

(Constant)

.600

.258

DTL

.090

.330

DTA

.252

ACC

-.023

t

Sig.

2.322

.026

.045

.273

.786

.181

.227

1.394

.172

.335

-.011

-.069

.945

a. Dependent Variable: EM

Hasil Uji F (Simultan)
ANOVAb
Sum of
Squares

Model
1

Regression

df

Mean Square

.868

3

.289

Residual

15.856

36

.440

Total

16.724

39

F
.657

Sig.
.584a

a. Predictors: (Constant), ACC, DTA, DTL
b. Dependent Variable: EM
Hasil Uji Koefisien Determinasi (R2)
Model Summaryb
Model
1

R
.228

R Square
a

.052

Adjusted R
Square
.027

Std. Error of
the Estimate
.6636607

a. Predictors: (Constant), ACC, DTA, DTL
b. Dependent Variable: EM

89
Universitas Sumatera Utara