Manaj Laba 1
2
Lampiran 2 Data Perhitungan Discretionary Accrual NOKODENAMA PERUSAHAAN (Tbk)NICFO2008200920102008200920101FASWFajar Surya Wisesa36,553,869,861276,728,714,277283,001,824,4371,107,948,970,952868,140,069,7241,164,934,536,8052AKRAAKR Corporindo210,032,685,000274,718,650,000239,789,186,000443,527,060,000671,152,317,000427,918,661,0003LTLSLautan Luas145,846,000,00085,925,000,00086,982,000,000-446,824,000,000970,833,000,000-147,945,000,0004AMFGAsahimas Flat Glass228,268,000,00067,293,000,000330,973,000,000414,922,000,000424,341,000,000556,902,000,0005SMGRSemen Gresik2,523,544,472,0003,326,487,957,0003,633,219,892,0002,628,307,576,0004,246,497,651,0003,359,368,278,0006TIRATira Austenite1,330,613,0132,202,660,8653,946,516,22342,624,002,10523,937,802,8851,378,528,8407ARNAArwana Citramulia54,290,317,11563,888,414,15879,039,853,12891,170,264,72987,985,547,922115,491,387,5478ASGRAstra Graphia62,486,606,23466,947,426,012118,414,721,270246,464,774,692322,441,498,061250,709,551,5899MTDLMetrodata Electronics29,956,430,43710,064,638,28030,438,567,670-68,551,018,051279,800,857,151158,368,069,87910ASIIAstra International9,191,000,000,00010,040,000,000,00014,366,000,000,00010,585,000,000,00011,335,000,000,0002,907,000,000,00011AUTOAstra Otoparts566,025,000,000768,265,000,0001,141,179,000,000490,003,000,000595,745,000,000374,748,000,00012INTAIntraco Penta22,943,741,77437,473,252,35583,081,383,67717,236,305,172227,408,945,77770,181,186,76413SMSMSelamat Sempurna91,471,918,506132,850,275,038150,420,111,988130,695,243,469268,070,416,818151,302,099,41214TURITunas Ridean245,079,000,000310,387,000,000269,004,000,000691,231,000,000248,525,000,000296,103,000,00015UNTRUnited Tractors2,660,742,000,0003,817,541,000,0003,872,931,000,0004,253,895,000,0005,101,022,000,0002,423,881,000,00016UNVRUnilever Indonesia2,407,231,000,0003,044,107,000,0003,386,970,000,0002,785,785,000,0003,280,710,000,0003,619,189,000,000 NOKODENAMA PERUSAHAAN (Tbk)TAitAi(t - 1)2008200920102008200920101FASWFajar Surya Wisesa-1,071,395,101,091-591,411,355,447- 881,932,712,3683,769,588,379,4623,718,547,929,2243,671,234,906,9082AKRAAKR Corporindo-233,494,375,000-396,433,667,000- 188,129,475,0003,497,591,029,0004,874,850,950,0006,042,116,204,0003LTLSLautan Luas592,670,000,000- 884,908,000,000234,927,000,0002,135,084,000,0003,440,010,000,0003,081,130,000,0004AMFGAsahimas Flat Glass-186,654,000,000-357,048,000,000- 225,929,000,0001,801,015,000,0001,998,986,000,0001,972,397,000,0005SMGRSemen Gresik-104,763,104,000- 920,009,694,000273,851,614,0008,515,227,431,00010,602,963,724,00012,951,308,161,0006TIRATira Austenite-41,293,389,092- 21,735,142,0202,567,987,383238,871,346,819228,581,820,317201,789,482,8527ARNAArwana Citramulia-36,879,947,614-24,097,133,764- 36,451,534,419630,587,291,741736,091,719,029822,686,549,1688ASGRAstra Graphia-183,978,168,458-255,494,072,049- 132,294,830,319624,557,239,214841,054,201,855982,479,682,1099MTDLMetrodata Electronics98,507,448,488-269,736,218,871- 127,929,502,2091,162,250,916,2081,288,795,504,2031,059,054,196,50610ASIIAstra International-1,394,000,000,000- 1,295,000,000,00011,459,000,000,00063,520,000,000,00080,740,000,000,00088,938,000,000,00011AUTOAstra Otoparts76,022,000,000172,520,000,000766,431,000,0003,454,254,000,0003,981,316,000,0004,644,939,000,00012INTAIntraco Penta5,707,436,602- 189,935,693,42212,900,196,913863,817,636,4571,137,218,196,5241,172,129,502,33513SMSMSelamat Sempurna-39,223,324,963-135,220,141,780- 881,987,424830,049,538,892929,753,183,773941,651,276,00214TURITunas Ridean-446,152,000,00061,862,000,000- 27,099,000,0003,345,245,000,0003,583,328,000,0001,770,692,000,00015UNTRUnited Tractors-1,593,153,000,000- 1,283,481,000,0001,449,050,000,00013,002,619,000,00022,847,721,000,00024,404,828,000,00016UNVRUnilever Indonesia-378,554,000,000-236,603,000,000- 232,219,000,0005,333,406,000,0006,504,736,000,0007,484,990,000,000 NOKODENAMA PERUSAHAAN (Tbk)Delt.RECDelt.REC/Ait-12008200920102008200920101FASWFajar Surya Wisesa- 115,062,422,900125,204,825,60054,481,629,100-0.0305238690.0336703540.0148401372AKRAAKR Corporindo111,635,027,000397,329,958,000307,670,728,0000.031917690.0815060730.0509210213LTLSLautan Luas143,124,000,000- 78,244,000,000156,855,000,0000.067034365-0.0227452830.0509082714AMFGAsahimas Flat Glass-102,582,000,00029,256,000,00039,139,000,000- 0.0569578820.014635420.0198433685SMGRSemen Gresik334,805,269,000-64,967,523,000311,278,757,0000.039318418-0.0061272980.0240345426TIRATira Austenite2,160,686,520326,923,9144,098,222,8460.0090453980.0014302270.0203093987ARNAArwana Citramulia34,681,378,50011,775,272,90037,924,307,0000.0549985370.0159970190.0460981258ASGRAstra Graphia61,359,093,700- 40,879,989,400193,066,047,2000.098244148-0.0486056540.1965089469MTDLMetrodata Electronics-146,308,416,208-97,341,822,505-37,173,110,262-
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Lampiran 2 Data Perhitungan Discretionary Accrual
NOKODENAMA PERUSAHAAN (Tbk)NICFO2008200920102008200920101FASWFajar Surya Wisesa36,553,869,861276,728,714,277283,001,824,4371,107,948,970,952868,140,069,7241,164,934,536,8052AKRAAKR Corporindo210,032,685,000274,718,650,000239,789,186,000443,527,060,000671,152,317,000427,918,661,0003LTLSLautan Luas145,846,000,00085,925,000,00086,982,000,000-446,824,000,000970,833,000,000-147,945,000,0004AMFGAsahimas Flat Glass228,268,000,00067,293,000,000330,973,000,000414,922,000,000424,341,000,000556,902,000,0005SMGRSemen Gresik2,523,544,472,0003,326,487,957,0003,633,219,892,0002,628,307,576,0004,246,497,651,0003,359,368,278,0006TIRATira Austenite1,330,613,0132,202,660,8653,946,516,22342,624,002,10523,937,802,8851,378,528,8407ARNAArwana Citramulia54,290,317,11563,888,414,15879,039,853,12891,170,264,72987,985,547,922115,491,387,5478ASGRAstra Graphia62,486,606,23466,947,426,012118,414,721,270246,464,774,692322,441,498,061250,709,551,5899MTDLMetrodata Electronics29,956,430,43710,064,638,28030,438,567,670-68,551,018,051279,800,857,151158,368,069,87910ASIIAstra International9,191,000,000,00010,040,000,000,00014,366,000,000,00010,585,000,000,00011,335,000,000,0002,907,000,000,00011AUTOAstra Otoparts566,025,000,000768,265,000,0001,141,179,000,000490,003,000,000595,745,000,000374,748,000,00012INTAIntraco Penta22,943,741,77437,473,252,35583,081,383,67717,236,305,172227,408,945,77770,181,186,76413SMSMSelamat Sempurna91,471,918,506132,850,275,038150,420,111,988130,695,243,469268,070,416,818151,302,099,41214TURITunas Ridean245,079,000,000310,387,000,000269,004,000,000691,231,000,000248,525,000,000296,103,000,00015UNTRUnited Tractors2,660,742,000,0003,817,541,000,0003,872,931,000,0004,253,895,000,0005,101,022,000,0002,423,881,000,00016UNVRUnilever Indonesia2,407,231,000,0003,044,107,000,0003,386,970,000,0002,785,785,000,0003,280,710,000,0003,619,189,000,000NOKODENAMA PERUSAHAAN (Tbk)TAitAi(t - 1)2008200920102008200920101FASWFajar Surya Wisesa-1,071,395,101,091-591,411,355,447-881,932,712,3683,769,588,379,4623,718,547,929,2243,671,234,906,9082AKRAAKR Corporindo-233,494,375,000-396,433,667,000-188,129,475,0003,497,591,029,0004,874,850,950,0006,042,116,204,0003LTLSLautan Luas592,670,000,000-884,908,000,000234,927,000,0002,135,084,000,0003,440,010,000,0003,081,130,000,0004AMFGAsahimas Flat Glass-186,654,000,000-357,048,000,000-225,929,000,0001,801,015,000,0001,998,986,000,0001,972,397,000,0005SMGRSemen Gresik-104,763,104,000-920,009,694,000273,851,614,0008,515,227,431,00010,602,963,724,00012,951,308,161,0006TIRATira Austenite-41,293,389,092-21,735,142,0202,567,987,383238,871,346,819228,581,820,317201,789,482,8527ARNAArwana Citramulia-36,879,947,614-24,097,133,764-36,451,534,419630,587,291,741736,091,719,029822,686,549,1688ASGRAstra Graphia-183,978,168,458-255,494,072,049-132,294,830,319624,557,239,214841,054,201,855982,479,682,1099MTDLMetrodata Electronics98,507,448,488-269,736,218,871-127,929,502,2091,162,250,916,2081,288,795,504,2031,059,054,196,50610ASIIAstra International-1,394,000,000,000-1,295,000,000,00011,459,000,000,00063,520,000,000,00080,740,000,000,00088,938,000,000,00011AUTOAstra Otoparts76,022,000,000172,520,000,000766,431,000,0003,454,254,000,0003,981,316,000,0004,644,939,000,00012INTAIntraco Penta5,707,436,602-189,935,693,42212,900,196,913863,817,636,4571,137,218,196,5241,172,129,502,33513SMSMSelamat Sempurna-39,223,324,963-135,220,141,780-881,987,424830,049,538,892929,753,183,773941,651,276,00214TURITunas Ridean-446,152,000,00061,862,000,000-27,099,000,0003,345,245,000,0003,583,328,000,0001,770,692,000,00015UNTRUnited Tractors-1,593,153,000,000-1,283,481,000,0001,449,050,000,00013,002,619,000,00022,847,721,000,00024,404,828,000,00016UNVRUnilever Indonesia-378,554,000,000-236,603,000,000-232,219,000,0005,333,406,000,0006,504,736,000,0007,484,990,000,000
NOKODENAMA PERUSAHAAN (Tbk)Delt.RECDelt.REC/Ait-12008200920102008200920101FASWFajar Surya Wisesa-115,062,422,900125,204,825,60054,481,629,100-0.0305238690.0336703540.0148401372AKRAAKR Corporindo111,635,027,000397,329,958,000307,670,728,0000.031917690.0815060730.0509210213LTLSLautan Luas143,124,000,000-78,244,000,000156,855,000,0000.067034365-0.0227452830.0509082714AMFGAsahimas Flat Glass-102,582,000,00029,256,000,00039,139,000,000-0.0569578820.014635420.0198433685SMGRSemen Gresik334,805,269,000-64,967,523,000311,278,757,0000.039318418-0.0061272980.0240345426TIRATira Austenite2,160,686,520326,923,9144,098,222,8460.0090453980.0014302270.0203093987ARNAArwana Citramulia34,681,378,50011,775,272,90037,924,307,0000.0549985370.0159970190.0460981258ASGRAstra Graphia61,359,093,700-40,879,989,400193,066,047,2000.098244148-0.0486056540.1965089469MTDLMetrodata Electronics-146,308,416,208-97,341,822,505-37,173,110,262-0.125883675-0.0755293-0.03510029110ASIIAstra International449,000,000,0001,412,000,000,0001,812,000,000,0000.007068640.0174882340.02037374411AUTOAstra Otoparts-140,890,000,000139,493,000,00087,636,000,000-0.0407873890.0350369070.01886698612INTAIntraco Penta45,304,589,30018,391,219,727-64,487,149,2110.0524469370.016172112-0.05501708613SMSMSelamat Sempurna36,034,668,70034,946,942,30035,332,601,8000.0434126720.0375873330.0375219614TURITunas Ridean-272,868,000,000-938,121,000,00078,311,000,000-0.081568913-0.2618015990.04422621215UNTRUnited Tractors470,152,000,000992,057,000,000752,275,000,0000.0361582540.0434203920.03082484316UNVRUnilever Indonesia222,416,000,000302,146,000,000309,617,000,0000.0417024320.0464501560.041365052NOKODENAMA PERUSAHAAN (Tbk)Delt.REV/Ait-1 - Delt.REC/Ait-1Beta 1Beta 2Beta 32008200920101FASWFajar Surya Wisesa0.129000795-0.1126561220.162940185-0.1270.260-0.1482AKRAAKR Corporindo0.991008624-0.1866758170.484513152-0.1270.260-0.1483LTLSLautan Luas0.750525038-0.184006733-0.000644893-0.1270.260-0.1484AMFGAsahimas Flat Glass0.237531614-0.1757446030.240333462-0.1270.260-0.1485SMGRSemen Gresik0.2670792010.211541917-0.027405714-0.1270.260-0.1486TIRATira Austenite0.124053509-0.074126950.132765077-0.1270.260-0.1487ARNAArwana Citramulia0.1672476590.0749383580.095051024-0.1270.260-0.1488ASGRAstra Graphia0.3855498330.4142174010.037928806-0.1270.260-0.1489MTDLMetrodata Electronics0.7360901770.055912050.561092542-0.1270.260-0.14810ASIIAstra International0.4161209070.0006192720.33341204-0.1270.260-0.14811AUTOAstra Otoparts0.374706377-0.0531017880.19411988-0.1270.260-0.14812INTAIntraco Penta0.478556031-0.0175084810.664359807-0.1270.260-0.14813SMSMSelamat
Sempurna0.305399028-0.0149302230.161209094-0.1270.260-0.14814TURITunas Ridean0.4193459670.0799142581.064086244-0.1270.260-0.14815UNTRUnited Tractors0.7127368720.0151713160.300338687-0.1270.260-0.14816UNVRUnilever Indonesia0.5269604450.3638756440.151469808-0.1270.260-0.148
NOKODENAMA PERUSAHAAN (Tbk)NDADA2008200920102008200920101FASWFajar Surya Wisesa-0.069338394-0.130799833-0.081718018-0.21488232-0.028243796-0.158509792AKRAAKR Corporindo0.163906975-0.0486225190.051561059-0.230665602-0.032699694-0.0826974143LTLSLautan Luas0.133507714-0.085694232-0.0494207720.144078554-0.1715457180.1256677994AMFGAsahimas Flat Glass-0.010108453-0.130388541-0.015348707-0.093529773-0.048226017-0.0991966915SMGRSemen Gresik0.011930212-0.001029965-0.094688758-0.024233243-0.0857391420.1158334656TIRATira Austenite-0.007218695-0.055464514-0.0121918-0.165650047-0.039622410.0249178727ARNAArwana Citramulia-0.070743135-0.101484718-0.0775594110.0122580560.0687481270.0332514868ASGRAstra Graphia0.0530736460.078474691-0.01578005-0.347647396-0.382253058-0.1188739629MTDLMetrodata Electronics0.1824309380.0071186120.134915636-0.097675187-0.216411877-0.25571162810ASIIAstra International0.064523048-0.0400578150.046145135-0.0864688920.0240186770.0826974311AUTOAstra Otoparts0.067341806-0.0397059330.019085548-0.0453335810.0830383390.1459179112INTAIntraco Penta0.115381117-0.0231351170.152958045-0.108773893-0.143882694-0.14195226713SMSMSelamat Sempurna0.015483194-0.058220913-0.017306731-0.062737392-0.0872156870.01637009214TURITunas Ridean0.081031995-0.008145570.20937766-0.2144010010.025409409-0.22468184615UNTRUnited Tractors0.077119791-0.072723387-0.002333871-0.1996453370.0165479370.06170941716UNVRUnilever Indonesia0.0659741520.025532547-0.042651245-0.13695206-0.0619065060.011626621
