1.

menghitung total accrual (TA) β1

TAit/ Ait-1 = Ait-1 (total aset) (1/Ait-1) +
2014 0 Rp 991,947,134,000.00 0
DLTA 2015 0 Rp 1,038,321,916,000.00 0
2016 0 Rp 1,197,796,650,000.00 0
2014 0 Rp 1,236,247,525,000.00 0
DVLA 2015 0 Rp 1,376,278,237,000.00 0
2016 0 Rp 1,531,365,558,000.00 0
2014 1 Rp 441,064,000,000.00 0
ADES 2015 1 Rp 504,865,000,000.00 0
2016 1 Rp 653,224,000,000.00 0
2014 0 Rp 411,348,790,570,000.00 0
EKAD 2015 0 Rp 389,691,595,500.00 0
2016 1 Rp 702,508,630,708.00 0
2014 0 Rp 58,220,600,000,000.00 0
GGRM 2015 0 Rp 63,505,413,000,000.00 0
2016 0 Rp 62,951,634,000,000.00 0
DPNS 2014 0 Rp 268,877,322,944,000.00 0
2015 0 Rp 274,483,110,371,000.00 0
2016 0 Rp 296,129,565,784,000.00 0
CEKA 2014 1 Rp 1,284,150,037,341,000.00 0
2015 0 Rp 1,485,826,210,015,000.00 0
2016 1 Rp 1,425,964,152,418,000.00 0
CINT 2014 0 Rp 365,091,839,717,000.00 0
2015 0 Rp 382,807,494,765,000.00 0
2016 0 Rp 399,336,626,636,000.00 0
2014 0 Rp 28,380,630,000,000.00 0
HMSP 2015 0 Rp 38,010,724,000,000.00 0
2016 0 Rp 42,508,277,000,000.00 0
2014 0 Rp 5,020,824,000,000 0
2015 0 Rp 7,371,846,000,000 0
AISA 2016 1 Rp 7,697,312,000,000 0
2014 1 Rp 2,084,567,189,000 0
2015 1 Rp 2,227,042,590,000 0
AKPLI 2016 1 Rp 2,883,143,132,000 0
2014 1 Rp 2,811,620,982,142 0
2015 1 Rp 2,917,083,567,355 0
ULTJ 2016 0 Rp 3,539,995,910,248 0
2014 0 Rp 1,229,011,260,881 0
WIIM 2015 0 Rp 1,332,907,675,785 0
2016 0 Rp 1,342,700,045,391 0
2014 1 Rp 2,917,401,000,000 0
2015 0 Rp 3,802,658,881,174 0
WTON
WTON 2016 1 Rp 4,456,097,502,805 0
2014 1 Rp 2,382,875,000,000.00 0
BUDI 2015 1 Rp 2,476,952,000,000.00 0
2016 1 Rp 3,265,953,000,000.00 0
 β2
Pendapatan Perusahaan i pada tahun t Pendapatan Perusahaan i pada tahun t-1
Rp 2,111,639,244,000.00 Rp 2,001,358,536,000.00
Rp 1,573,137,709,000.00 Rp 2,111,639,244,000.00
Rp 1,658,618,899,000.00 Rp 1,573,137,709,000.00
Rp 1,103,821,776,000.00 Rp 1,101,684,170,000.00
Rp 1,306,098,136,000.00 Rp 1,103,821,775,000.00
Rp 1,451,356,680,000.00 Rp 1,306,098,136,000.00
Rp 578,784,000,000.00 Rp 502,524,000,000.00
Rp 669,725,000,000.00 Rp 578,784,000,000.00
Rp 887,663,000,000.00 Rp 669,725,000,000.00
Rp 525,573,620,057.00 Rp 418,668,758,095.00
Rp 531,537,606,573.00 Rp 525,573,620,057.00
Rp 568,638,832,579.00 Rp 531,537,606,573.00
Rp 65,185,850,000,000.00 Rp 55,436,954,000,000.00
Rp 70,365,573,000,000.00 Rp 65,185,850,000,000.00
Rp 76,274,147,000,000.00 Rp 70,365,573,000,000.00
Rp 132,775,925,237,000.00 Rp 131,333,196,189,000.00
Rp 118,475,319,120,000.00 Rp 132,775,925,237,000.00
Rp 115,940,711,030,000.00 Rp 118,475,319,120,000.00
Rp 3,701,868,790,192,000.00 Rp 2,531,881,182,546,000.00
Rp 3,485,733,830,354,000.00 Rp 3,701,868,790,192,000.00
Rp 4,115,541,761,173,000.00 Rp 3,485,733,830,354,000.00
Rp 283,443,541,586,000.00 Rp 288,128,866,854,000.00
Rp 315,229,890,328,000.00 Rp 283,443,541,586,000.00
Rp 327,426,146,630,000.00 Rp 315,229,890,328,000.00
Rp 80,690,139,000,000.00 Rp 75,025,207,000,000.00
Rp 89,069,306,000,000.00 Rp 80,690,139,000,000.00
Rp 95,466,657,000,000.00 Rp 89,069,306,000,000.00
Rp 1,153,222,000,000 Rp 4,056,735,000,000
Rp 1,601,877,000,000 Rp 1,153,222,000,000
Rp 6,545,650,000,000 Rp 1,601,877,000,000
Rp 1,945,383,031,000 Rp 1,163,385,190,000
Rp 2,017,466,511,000 Rp 1,945,383,031,000
Rp 2,047,218,639,000 Rp 2,017,466,511,000
Rp 3,916,789,366,423 Rp 3,460,231,249,075
Rp 4,393,932,684,171 Rp 3,916,789,366,423
Rp 4,685,987,917,355 Rp 4,393,932,684,171
Rp 1,661,533,200,316 Rp 1,588,022,200,150
Rp 1,839,419,574,956 Rp 1,661,533,200,316
Rp 1,685,795,530,617 Rp 1,839,419,574,956
Rp 3,277,195,052,159 Rp 2,643,724,000,000
Rp 2,652,622,140,207 Rp 3,277,195,052,159
Rp 3,481,731,506,128 Rp 2,652,622,140,207
Rp 2,284,211,000,000.00 Rp 2,568,954,000,000.00
Rp 2,378,805,000,000.00 Rp 2,284,211,000,000.00
Rp 2,467,553,000,000.00 Rp 2,378,805,000,000.00
 β3
∆Revit (∆Revit/ Ait-1) + PPEit (PPEit/Ait-1) + e
Rp 110,280,708,000.00 0 Rp 113,596,416,000.00 0
Rp (538,501,535,000.00) (1) Rp 105,314,440,000.00 0
Rp 85,481,190,000.00 0 Rp 96,275,498,000.00 0
Rp 2,137,606,000.00 0 Rp 267,039,943,000.00 0
Rp 202,276,361,000.00 0 Rp 258,265,183,000.00 0
Rp 145,258,544,000.00 0 Rp 404,599,316,000.00 0
Rp 76,260,000,000.00 0 Rp 171,282,000,000.00 0
Rp 90,941,000,000.00 0 Rp 284,380,000,000.00 1
Rp 217,938,000,000.00 0 Rp 374,177,000,000.00 1
Rp 106,904,861,962.00 0 Rp 105,345,565,956.00 0
Rp 5,963,986,516.00 0 Rp 96,595,733,391.00 0
Rp 37,101,226,006.00 0 Rp 354,771,515,162.00 1
Rp 9,748,896,000,000.00 0 Rp 18,973,272,000,000.00 0
Rp 5,179,723,000,000.00 0 Rp 20,106,488,000,000.00 0
Rp 5,908,574,000,000.00 0 Rp 20,488,950,000,000.00 0
Rp 1,442,729,048,000.00 0 Rp 92,976,330,562,000.00 0
Rp (14,300,606,117,000.00) (0) Rp 89,383,644,192,000.00 0
Rp (2,534,608,090,000.00) (0) Rp 121,222,188,330,000.00 0
Rp 1,169,987,607,646,000.00 1 Rp 221,559,766,343,000.00 0
Rp (216,134,959,838,000.00) (0) Rp 221,003,080,305,000.00 0
Rp 629,807,930,819,000.00 0 Rp 215,976,492,549,000.00 0
Rp (4,685,325,268,000.00) (0) Rp 152,203,350,676,000.00 0
Rp 31,786,348,742,000.00 0 Rp 159,053,244,425,000.00 0
Rp 12,196,256,302,000.00 0 Rp 181,812,363,868,000.00 0
Rp 5,664,932,000,000.00 0 Rp 5,919,600,000,000.00 0
Rp 8,379,167,000,000.00 0 Rp 6,281,176,000,000.00 0
Rp 6,397,351,000,000.00 0 Rp 6,895,483,000,000.00 0
Rp (2,903,513,000,000.00) (1) Rp 1,785,691,000,000 0
Rp 448,655,000,000.00 0 Rp 1,811,535,000,000 0
Rp 4,943,773,000,000.00 1 Rp 2,587,235,000,000 0
Rp 781,997,841,000.00 0 Rp 1,060,731,359,000 1
Rp 72,083,480,000.00 0 Rp 1,692,447,314,000 1
Rp 29,752,128,000.00 0 Rp 1,622,384,162,000 1
Rp 456,558,117,348.00 0 Rp 1,003,229,206,363 0
Rp 477,143,317,748.00 0 Rp 1,160,712,905,883 0
Rp 292,055,233,184.00 0 Rp 1,042,072,476,333 0
Rp 73,511,000,166.00 0 Rp 309,830,060,177 0
Rp 177,886,374,640.00 0 Rp 331,784,299,750 0
Rp (153,624,044,339.00) (0) Rp 330,448,090,705 0
Rp 633,471,052,159.00 0 Rp 1,671,205,371,711 1
Rp (624,572,911,952.00) (0) Rp 1,997,514,941,320 1
Rp 829,109,365,921.00 0 Rp 2,219,223,927,235 0
Rp (284,743,000,000.00) (0) Rp 1,480,942,000,000.00 1
Rp 94,594,000,000.00 0 Rp 1,712,330,000,000.00 1
Rp 88,748,000,000.00 0 Rp 1,771,780,000,000.00 1
2. menghitung nondiscretionary accruals (NDA)
β1
NDAt = Ait-1 (1/Ait-1) +
2014 1 Rp 991,947,134,000.00 0
DLTA 2015 1 Rp 1,038,321,916,000.00 0
2016 1 Rp 1,197,796,650,000.00 0
2014 1 Rp 1,236,247,525,000.00 0
DVLA 2015 1 Rp 1,376,278,237,000.00 0
2016 1 Rp 1,531,365,558,000.00 0
2014 1 Rp 441,064,000,000.00 0
ADES 2015 2 Rp 504,865,000,000.00 0
2016 2 Rp 653,224,000,000.00 0
2014 0 Rp 411,348,790,570,000.00 0
EKAD 2015 1 Rp 389,691,595,500.00 0
2016 1 Rp 702,508,630,708.00 0
2014 1 Rp 58,220,600,000,000.00 0
GGRM 2015 1 Rp 63,505,413,000,000.00 0
2016 2 Rp 62,951,634,000,000.00 0
DPNS 2014 1 Rp 268,877,322,944,000.00 0
2015 1 Rp 274,483,110,371,000.00 0
2016 1 Rp 296,129,565,784,000.00 0
CEKA 2014 0 Rp 1,284,150,037,341,000.00 0
2015 0 Rp 1,485,826,210,015,000.00 0
2016 0 Rp 1,425,964,152,418,000.00 0
CINT 2014 1 Rp 365,091,839,717,000.00 0
2015 1 Rp 382,807,494,765,000.00 0
2016 1 Rp 399,336,626,636,000.00 0
2014 3 Rp 28,380,630,000,000.00 0
HMSP 2015 2 Rp 38,010,724,000,000.00 0
2016 2 Rp 42,508,277,000,000.00 0
2014 0 Rp 5,020,824,000,000.00 0
2015 0 Rp 7,371,846,000,000.00 0
AISA 2016 1 Rp 7,697,312,000,000.00 0
2014 1 Rp 2,084,567,189,000.00 0
2015 1 Rp 2,227,042,590,000.00 0
AKPLI 2016 1 Rp 2,883,143,132,000.00 0
2014 2 Rp 2,811,620,982,142.00 0
2015 2 Rp 2,917,083,567,355.00 0
ULTJ 2016 2 Rp 3,539,995,910,248.00 0
2014 2 Rp 1,229,011,260,881.00 0
WIIM 2015 2 Rp 1,332,907,675,785.00 0
2016 1 Rp 1,342,700,045,391.00 0
 2014 2 Rp 2,917,401,000,000.00 0
2015 1 Rp 3,802,658,881,174.00 0
WTON 2016 1 Rp 4,456,097,502,805.00 0
2014 2 Rp 2,382,875,000,000.00 0
BUDI 2015 2 Rp 2,476,952,000,000.00 0
2016 2 Rp 3,265,953,000,000.00 0

3. menghitung discretionary accruals (DA)

DAit = TAit/ Ait-1 -
2014
2015
2016
2014
2015
2016
2014
2015
2016
2014
2015
2016
2014
2015
2016
2014
2015
2016
2014
2015
2016
2014
2015
2016
2014
2015
2016
2014
2015
2016
2014
2015
2016
2014
2015
2016
2014
2015
2016
2014
2015
2016
2014
2015
2016
 β2
Pendapatan Perusahaan i tahun t Pendapatan Perusahaan i pada tahun t-1
Rp 2,111,639,244,000.00 Rp 2,001,358,536,000.00
Rp 1,573,137,709,000.00 Rp 2,111,639,244,000.00
Rp 1,658,618,899,000.00 Rp 1,573,137,709,000.00
Rp 1,103,821,776,000.00 Rp 1,101,684,170,000.00
Rp 1,306,098,136,000.00 Rp 1,103,821,775,000.00
Rp 1,451,356,680,000.00 Rp 1,306,098,136,000.00
Rp 578,784,000,000.00 Rp 502,524,000,000.00
Rp 669,725,000,000.00 Rp 578,784,000,000.00
Rp 887,663,000,000.00 Rp 669,725,000,000.00
Rp 525,573,620,057.00 Rp 418,668,758,095.00
Rp 531,537,606,573.00 Rp 525,573,620,057.00
Rp 568,638,832,579.00 Rp 531,537,606,573.00
Rp 65,185,850,000,000.00 Rp 55,436,954,000,000.00
Rp 70,365,573,000,000.00 Rp 65,185,850,000,000.00
Rp 76,274,147,000,000.00 Rp 70,365,573,000,000.00
Rp 132,775,925,237,000.00 Rp 131,333,196,189,000.00
Rp 118,475,319,120,000.00 Rp 132,775,925,237,000.00
Rp 115,940,711,030,000.00 Rp 118,475,319,120,000.00
Rp 3,701,868,790,192,000.00 Rp 2,531,881,182,546,000.00
Rp 3,485,733,830,354,000.00 Rp 3,701,868,790,192,000.00
Rp 4,115,541,761,173,000.00 Rp 3,485,733,830,354,000.00
Rp 283,443,541,586,000.00 Rp 288,128,866,854,000.00
Rp 315,229,890,328,000.00 Rp 283,443,541,586,000.00
Rp 327,426,146,630,000.00 Rp 315,229,890,328,000.00
Rp 80,690,139,000,000.00 Rp 75,025,207,000,000.00
Rp 89,069,306,000,000.00 Rp 80,690,139,000,000.00
Rp 95,466,657,000,000.00 Rp 89,069,306,000,000.00
Rp 1,153,222,000,000.00 Rp 4,056,735,000,000.00
Rp 1,601,877,000,000.00 Rp 1,153,222,000,000.00
Rp 6,545,650,000,000.00 Rp 1,601,877,000,000.00
Rp 1,945,383,031,000.00 Rp 1,163,385,190,000.00
Rp 2,017,466,511,000.00 Rp 1,945,383,031,000.00
Rp 2,047,218,639,000.00 Rp 2,017,466,511,000.00
Rp 3,916,789,366,423.00 Rp 3,460,231,249,075.00
Rp 4,393,932,684,171.00 Rp 3,916,789,366,423.00
Rp 4,685,987,917,355.00 Rp 4,393,932,684,171.00
Rp 1,661,533,200,316.00 Rp 1,588,022,200,150.00
Rp 1,839,419,574,956.00 Rp 1,661,533,200,316.00
Rp 1,685,795,530,617.00 Rp 1,839,419,574,956.00
Rp 3,277,195,052,159.00 Rp 2,643,724,000,000.00
Rp 2,652,622,140,207.00 Rp 3,277,195,052,159.00
Rp 3,481,731,506,128.00 Rp 2,652,622,140,207.00
Rp 2,284,211,000,000.00 Rp 2,568,954,000,000.00
Rp 2,378,805,000,000.00 Rp 2,284,211,000,000.00
Rp 2,467,553,000,000.00 Rp 2,378,805,000,000.00
 β2
∆Revit piutang usaha perusahaan I tahun t ∆Recit
Rp 110,280,708,000.00 Rp 214,239,417,000.00 Rp (1,787,119,119,000.00)
Rp (538,501,535,000.00) Rp 148,113,250,000.00 Rp (1,963,525,994,000.00)
Rp 85,481,190,000.00 Rp 148,351,045,000.00 Rp (1,424,786,664,000.00)
Rp 2,137,606,000.00 Rp 304,457,503,000.00 Rp (797,226,667,000.00)
Rp 202,276,361,000.00 Rp 365,905,424,000.00 Rp (737,916,351,000.00)
Rp 145,258,544,000.00 Rp 440,446,957.00 Rp (1,305,657,689,043.00)
Rp 76,260,000,000.00 Rp 103,914,000,000.00 Rp (398,610,000,000.00)
Rp 90,941,000,000.00 Rp 125,381,000,000.00 Rp (453,403,000,000.00)
Rp 217,938,000,000.00 Rp 152,608,000,000.00 Rp (517,117,000,000.00)
Rp 106,904,861,962.00 Rp 73,793,333,708.00 Rp (344,875,424,387.00)
Rp 5,963,986,516.00 Rp 70,048,850,011.00 Rp (455,524,770,046.00)
Rp 37,101,226,006.00 Rp 81,737,871,362.00 Rp (449,799,735,211.00)
Rp 9,748,896,000,000.00 Rp 1,532,275,000,000.00 Rp (53,904,679,000,000.00)
Rp 5,179,723,000,000.00 Rp 1,568,098,000,000.00 Rp (63,617,752,000,000.00)
Rp 5,908,574,000,000.00 Rp 2,089,949,000,000.00 Rp (68,275,624,000,000.00)
Rp 1,442,729,048,000.00 Rp 13,123,911,989.00 Rp (131,320,072,277,011.00)
Rp (14,300,606,117,000.00) Rp 13,617,649,620.00 Rp (132,762,307,587,380.00)
Rp (2,534,608,090,000.00) Rp 10,276,286,000.00 Rp (118,465,042,834,000.00)
Rp 1,169,987,607,646,000.00 Rp 3,701,868,790,192,000 Rp 1,169,987,607,646,000.00
Rp (216,134,959,838,000.00) Rp 3,485,733,830,354,000 Rp (216,134,959,838,000.00)
Rp 629,807,930,819,000.00 Rp 4,115,541,761,173,000 Rp 629,807,930,819,000.00
Rp (4,685,325,268,000.00) Rp 64,899,705,308.00 Rp (288,063,967,148,692.00)
Rp 31,786,348,742,000.00 Rp 47,657,551,328.00 Rp (283,395,884,034,672.00)
Rp 12,196,256,302,000.00 Rp 44,269,993,518.00 Rp (315,185,620,334,482.00)
Rp 5,664,932,000,000.00 Rp 885,768,000,000.00 Rp (74,139,439,000,000.00)
Rp 8,379,167,000,000.00 Rp 2,288,676,000,000.00 Rp (78,401,463,000,000.00)
Rp 6,397,351,000,000.00 Rp 3,124,358,000,000.00 Rp (85,944,948,000,000.00)
Rp (2,903,513,000,000.00) Rp 1,344,109,000,000 Rp (2,712,626,000,000.00)
Rp 448,655,000,000.00 Rp 1,268,370,000,000 Rp 115,148,000,000.00
Rp 4,943,773,000,000.00 Rp 2,393,724,000,000 Rp 791,847,000,000.00
Rp 781,997,841,000.00 Rp 398,643,541,000 Rp (764,741,649,000.00)
Rp 72,083,480,000.00 Rp 467,230,544,000 Rp (1,478,152,487,000.00)
Rp 29,752,128,000.00 Rp 335,768,000 Rp (2,017,130,743,000.00)
Rp 456,558,117,348.00 Rp 12,347,727,034 Rp (3,447,883,522,041.00)
Rp 477,143,317,748.00 Rp 29,499,729,273 Rp (3,887,289,637,150.00)
Rp 292,055,233,184.00 Rp 41,958,236,398 Rp (4,351,974,447,773.00)
Rp 73,511,000,166.00 Rp 72,063,454,460 Rp (1,515,958,745,690.00)
Rp 177,886,374,640.00 Rp 62,343,695,804 Rp (1,599,189,504,512.00)
Rp (153,624,044,339.00) Rp 63,044,844,590 Rp (1,776,374,730,366.00)
Rp 633,471,052,159.00 Rp 200,600,065,117 Rp (2,443,123,934,883.00)
Rp (624,572,911,952.00) Rp 359,997,694,736 Rp (2,917,197,357,423.00)
Rp 829,109,365,921.00 Rp 415,967,274,222 Rp (2,236,654,865,985.00)
Rp (284,743,000,000.00) Rp 432,471,000,000 Rp (2,136,483,000,000.00)
Rp 94,594,000,000.00 Rp 800,728,000,000 Rp (1,483,483,000,000.00)
Rp 88,748,000,000.00 Rp 255,182,000,000 Rp (2,123,623,000,000.00)
 β3
(∆Revit/ Ait-1 - ∆Recit/ Ait-1 ) + PPEit (PPEit/Ait-1)
1 Rp 113,596,416,000.00 0
1 Rp 105,314,440,000.00 0
1 Rp 96,275,498,000.00 0
1 Rp 267,039,943,000.00 0
1 Rp 258,265,183,000.00 0
1 Rp 404,599,316,000.00 0
1 Rp 171,282,000,000.00 0
1 Rp 284,380,000,000.00 1
1 Rp 374,177,000,000.00 1
0 Rp 105,345,565,956.00 0
1 Rp 96,595,733,391.00 0
1 Rp 354,771,515,162.00 1
1 Rp 18,973,272,000,000.00 0
1 Rp 20,106,488,000,000.00 0
1 Rp 20,488,950,000,000.00 0
0 Rp 92,976,330,562,000.00 0
0 Rp 89,383,644,192,000.00 0
0 Rp 121,222,188,330,000.00 0
0 Rp 221,559,766,343,000.00 0
0 Rp 221,003,080,305,000.00 0
0 Rp 215,976,492,549,000.00 0
1 Rp 152,203,350,676,000.00 0
1 Rp 159,053,244,425,000.00 0
1 Rp 181,812,363,868,000.00 0
3 Rp 5,919,600,000,000.00 0
2 Rp 6,281,176,000,000.00 0
2 Rp 6,895,483,000,000.00 0
(0) Rp 1,785,691,000,000 0
0 Rp 1,811,535,000,000 0
1 Rp 2,587,235,000,000 0
1 Rp 1,060,731,359,000 1
1 Rp 1,692,447,314,000 1
1 Rp 1,622,384,162,000 1
1 Rp 1,003,229,206,363 0
1 Rp 1,160,712,905,883 0
1 Rp 1,042,072,476,333 0
1 Rp 309,830,060,177 0
1 Rp 331,784,299,750 0
1 Rp 330,448,090,705 0
 1 Rp 1,671,205,371,711 1
1 Rp 1,997,514,941,320 1
1 Rp 2,219,223,927,235 0
1 Rp 1,480,942,000,000.00 1
1 Rp 1,712,330,000,000.00 1
1 Rp 1,771,780,000,000.00 1

NDAt dpns 2015

###

2016
###

2014
###
Rp 198,120,534,425 Rp 116,929,790,792 Rp 315,050,325,217
Rp 89,004,428,852 Rp 130,991,926,631 Rp 219,996,355,483
Rp 151,368,707,677 Rp 171,188,910,213 Rp 322,557,617,890