Absolute Discretionary Accruals

No. Bank Name

2012 2013 2014
1. MNC International 0.71 0.37 0.45
2. Nusantara Parahyangan 0.16 0.86 0.92
3. Pundi Indonesia 1.02 0.97 0.38
4. QNB Indonesia 0.77 0.04 0.45
5. Mandiri 0.14 0.02 0.01
6. Bumi Arta 0.01 0.20 0.21
7. Victoria International 0.88 0.80 1.18
8. Mayapada International 0.23 0.71 0.42
0.01900496 0.003978731 0.04265832
0.05640999 0.025868134 5.56E+07
4.102E+012 0.070941379 0.01867746
0.13267897 0.050156815 0.04384919
0.07749973 0.059627457 0.06784542
0.05938398 0.024870223 0.0542671
0.0360128 0.081949121 0.02206929
0.03810056 0.046500022 0.02532257
ary Accruals Public Accounting Firm Rotation Auditor Partner Rotation
2015 2012 2013 2014 2015 2012 2013 2014
0.77 0 0 1 0 1 0 1
1.01 0 0 1 0 0 0 1
0.37 0 1 0 0 1 1 0
0.21 0 1 0 0 0 1 0
0.09 0 0 0 1 1 1 0
0.22 1 0 1 0 1 1 1
0.63 0 0 1 0 0 0 1
0.86 1 0 0 1 1 0 1
0.00186488
0.04538443
0.02819438
0.10499411
0.06666305
0.0086173
0.02451463
0.00698106
er Rotation Auditor Reputation Audit Firm Age
2015 2012 2013 2014 2015 2012 2013 2014
1 1 1 1 1 0 0 2
0 0 0 0 0 2 2 0
0 0 0 0 0 2 0 0
0 1 1 1 1 0 0 0
1 1 1 1 1 0 0 0
0 1 1 1 1 0 0 2
0 0 0 1 1 0 0 0
1 0 0 0 1 0 0 0
m Age
2015
2
0
0
0
0
2
0
0
 Total Accrulas (Net Income - CFO)
Bank
Net Income CFO
MNC Int. 1036435 167750404
Nusantara Parahyangan 85429831 641771729
Pundi Indonesia 46865000 64251000
QNB Indonesia -29499000 554892000
Mandiri 16043618000 8798671000
Bumi Arta 57115739 -77503486
Victoria Int. 205571047 444894718
Mayapada int. 263289326 1291302882
 (Presented in Thousands of Rupiah)

et Income - CFO)
Non Discretionary Accruals NDAit/TAi,t-1 = 1(1/T
Total (TACCit) TAit-1 REVit
-166713969 7281534934 128389887
-556341898 6566510103 22373379
-17386000 5993039000 974751000
-584391000 3593817000 41795000
7244947000 55189170400 4820423000
134619225 2963148454 47184079
-239323671 11802562942 266366008
-1028013556 12951201232 188442114
-0.02
-0.08
0.00
-0.16
0.13
0.05
-0.02
-0.08
ah)

/TAi,t-1 = 1(1/TAi,t-1) + 2(REVit RECit)/TAi,t-1 + 3PPEi,t/TAi,t-1 + 3CFOi,t/TAi,

RECit PPEit CFOi,t
-63158318 179738635 467980291
9928170 80831286 584009525
45379000 442420000 -438650000
1184934000 183005000 -35681000
1410035000 4938075000 -11641969000
4382719 67990415896 -77333596
24255242 256265578 768450641
3457915627 847018904 947012096
+ 3CFOi,t/TAi,t-1 Discretionary Accruals
Total(NDAit/TAit-1)
0.71
-0.16
-1.02
-0.77
0.14
-0.01
0.88
0.23
 Total Accrulas (Net Income - CFO)
Bank
Net Income CFO
MNC Int. -81740399 221893999
Nusantara Parahyangan 105234027 321033751
Pundi Indonesia 96272000 -295248000
QNB Indonesia 3357000 575488000
Mandiri 18829934000 12733517000
Bumi Arta 56197424 -53372504
Victoria Int. 262636430 -538199247
Mayapada int. 385351499 87334325
 (Presented in Thousands of Rupiah)
Net Income - CFO) Non Discretio
Total TAit-1 REVit
-303634398 7433803459 -4580430
-215799724 8212208488 170665386
391520000 7682938000 130012000
-572131000 4644654000 170078000
6096417000 635618708000 7658400000
109569928 3483516589 85642606
800835677 14352840454 483688340
298017174 17166551873 691658078
-0.04
-0.03
0.05
-0.12
0.01
0.03
0.06
0.02
ted in Thousands of Rupiah)
Non Discretionary Accruals
RECit PPEit CFOi,t
335114530 174408231 54143595
1194423000 89605394 -316542431
1194423000 328105000 -363622000
5028774000 186714000 20596000
80064442000 13258249000 3685635000
595385074 207906152 -130786611
3495061487 266837516 -983093965
5489150511 876036646 -1203977820
 Discretionary Accruals
Total
-0.37
-0.86
0.97
-0.04
0.02
0.20
0.80
-0.71
 Total Accrulas (Net Income - CFO)
Bank
Net Income CFO
MNC Int. -54550000 24929000
Nusantara Parahyangan 96532495 -166413705
Pundi Indonesia -119173000 142100000
QNB Indonesia 120837000 1925998000
Mandiri 20654783000 21091691
Bumi Arta 51827836 438308822
Victoria Int. 105699344 963627078
Mayapada int. 435561942 2547684085
 (Presented in Thousands of Rupiah)
t Income - CFO) Non Discretionar
Total TAit-1 REVit
-79479000 8165865000 90605000
262946200 9985735803 173833615
-261273000 9003124000 59291000
-1805161000 11047615000 714684000
20633691309 733099762000 12429100000
-386480986 4045672278 134054367
-857927734 19153130890 518559712
-2112122143 24015571540 1309499829
-0.01
0.03
-0.03
-0.16
0.03
-0.10
-0.04
-0.09
upiah)
Non Discretionary Accruals
RECit PPEit CFOi,t
750654000 19016000 -196915000
-356513490 93152393 -309745449
-133602000 329830000 437348000
6895977000 212457000 1350510000
54760072000 14541507000 8358174000
707394611 213816433 491681326
1187878543 311804558 87021462
8374604113 577497527 2460349760
 Discretionary Accruals
Total
0.45
0.92
-0.38
-0.45
0.01
0.21
-1.18
0.42
 Total Accrulas (Net Income - CFO)
Bank
Net Income CFO
MNC Int. 8178000 1047411000
Nusantara Parahyangan 66866856 -556292294
Pundi Indonesia -331159000 -734475000
QNB Indonesia 156046000 -2003503000
Mandiri 21152398000 10201454000
Bumi Arta 56950418 70238389
Victoria Int. 94073216 541395530
Mayapada int. 652324636 1709425744
 (Presented in Thousands of Rupiah)
t Income - CFO) Non Discret
Total TAit-1 REVit
-1039233000 9430716000 189823000
623159150 9468873488 -73878393
403316000 9040859000 -670805000
2159549000 20839018000 819461000
10950944000 855039673000 8932185000
-13287971 5155422645 129461546
-447322314 21364882284 -17488753
-1057101108 36194949087 1437576586
-0.11
0.07
0.04
0.10
0.01
0.00
-0.02
-0.03
h)
Non Discretionary Accruals
RECit PPEit CFOi,t
918432000 50041000 1022482000
-255194821 97581427 -407075671
-2336984000 331610000 -876575000
5694645000 237060000 -3929501000
58998725000 17470126000 -10890237000
764728222 782779052 -368070433
579067009 581928162 -422231548
8156528647 1174179591 -838258341
 Discretionary Accruals
Total
0.77
1.01
-0.37
0.21
0.09
-0.22
-0.63
-0.86