Lampiran 1 Populasi dan Sampel NO NAMA PERUSAHAAN KRITERIA SAMPEL1 2 3 4 5 Basic Industry 1 AKKU √
Lampiran 1
Populasi dan Sampel
NAMA
NO PERUSAHAAN
Basic Industry
AKKU
1
2
ALDO
ALKA
3
4
ALMI
AMFG
5
APLI
6
ARNA
7
BAJA
8
BRNA
9
10 BRPT
11 BTON
12 BUDI
13 CPIN
14 CTBN
15 DAJK
16 DPNS
17 EKAD
18 ETWA
19 FASW
20 FPNI
21 GDST
22 IGAR
23 IKAI
24 INAI
25 INCI
26 INKP
27 INRU
28 INTP
29 IPOL
30 ISSP
31 JKSW
32 JPPA
33 JPRS
34 KBRI
35 KDSI
36 LION
37 LMSH
38 MAIN
1
2
√
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X
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X
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X
X
X
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X
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X
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X
X
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KRITERIA
3
4
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X
X
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X
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X
X
X
X
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X
X
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X
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X
SAMPEL
5
X
√
X
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X
X
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X
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X
X
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X
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X
1
X
2
X
X
X
X
X
X
X
3
X
4
X
X
X
5
X
X
6
7
X
8
X
X
X
X
X
X
X
X
9
X
10
11
12
X
39 MLIA
40 NIKL
41 PICO
42 SIAP
43 SIMA
44 SIPD
45 SMBR
46 SMCB
47 SMGR
48 SOBI
49 SPMA
50 SRSN
51 SULI
52 TALF
53 TBMS
54 TIRT
55 TKIM
56 TOTO
57 TPIA
58 TRST
59 UNIC
60 WTON
Miscellanous Industry
61 ADMG
62 ARGO
63 ASII
64 AUTO
65 BATA
66 BIMA
67 BRAM
68 CNTX
69 ERTX
70 ESTI
71 GDYR
72 GJTL
73 HDTX
74 IKBI
75 IMAS
76 INDR
77 INDS
78 JECC
79 KBLI
80 KBLM
81 KRAH
√
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X
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X
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X
X
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X
X
X
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X
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X
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X
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X
X
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X
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X
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X
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X
X
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X
X
X
X
X
X
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X
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X
X
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X
X
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X
X
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X
X
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X
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X
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X
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X
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X
X
X
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X
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X
X
X
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X
X
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X
X
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X
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X
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X
X
X
X
X
X
X
X
X
X
X
13
X
X
X
X
X
14
X
15
X
X
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X
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X
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X
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X
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X
X
X
16
X
X
17
X
X
X
X
X
X
X
X
X
18
X
X
X
X
82 LPIN
83 MASA
84 MYTX
85 NIPS
86 PBRX
87 POLY
88 PRAS
89 PTSN
90 RICY
91 SCCO
92 SMSM
93 SRIL
94 SSTM
95 STAR
96 TFCO
97 UNTX
98 VOKS
Consumer Goods
99 ADES
100 AISA
101 ALTO
102 CEKA
103 CINT
104 DAVO
105 DLTA
106 DVLA
107 GGRM
108 HMSP
109 ICBP
110 INAF
111 INDF
112 KAEF
113 KLBF
114 LMPI
115 MBTO
116 MERK
117 MLBI
118 MRAT
119 MYOR
120 PSDN
121 PYFA
122 RMBA
123 ROTI
124 SCPI
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X
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X
X
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X
X
X
X
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X
X
X
X
X
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X
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X
X
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X
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X
X
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X
X
X
X
19
X
X
X
X
X
20
X
X
X
X
X
21
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X
X
X
X
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X
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X
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X
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X
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X
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X
X
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X
X
X
X
X
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X
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X
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X
X
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X
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X
X
X
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X
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X
X
X
X
X
X
X
X
X
22
X
23
X
X
24
X
25
26
27
X
X
28
X
29
X
X
X
125
126
127
128
129
130
131
132
133
134
SIDO
SKBM
SKLT
SQBB
STTP
TCID
TSPC
ULTJ
UNVR
WIIM
√
√
√
√
√
√
√
√
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√
X
√
X
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X
X
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X
X
X
X
X
X
√
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√
X
X
X
X
X
X
30
31
32
33
Lampiran 2
Sampel Penelitian
No
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
Kode
ALDO
ALMI
BUDI
CTBN
ETWA
GDST
IGAR
INAI
JPRS
KDSI
LION
LMSH
SRSN
TOTO
TRST
AUTO
BRAM
INDS
PBRX
SMSM
VOKS
GGRM
ICPB
KAEF
LMPI
MBTO
MERK
MYOR
PYFA
TSPC
ULTJ
UNVR
WIIM
Perusahaan
PT. Alkindo Naratama Tbk
PT. Alumindo Light Metal Industry Tbk
PT. Budi Starch Sweetener Tbk
PT. Citra Tubindo Tbk
PT. Eterindo Wahanatama Tbk
PT. Gunawan Dianjaya Steel Tbk
PT. Champion Pacifik Indonesia Tbk
PT. Indal Aluminium Industry Tbk
PT. Jaya Pari Steel Tbk
PT. Kedawung Setia Industrial Tbk
PT. Lion Metal Works Tbk
PT. Lionmesh Prima Tbk
PT. Sarasa Nugraha Tbk
PT. Surya Toto Indonesia Tbk
PT. Trias Sentosa Tbk
PT. Astra Otoparts Tbk
PT. Indo Kordsa Tbk
PT. Indospring Tbk
PT. Pan Brothers Tbk
PT. Selamat Sempurna Tbk
PT. Voksel Electric Tbk
PT. Gudang Garam Tbk
PT. Indofood CPB Sukses Makmur Tbk
PT. Kimia Farma (Persero) Tbk
PT. Langgeng Makmur Industry Tbk
PT. Martina Berto Tbk
PT. Merch Tbk
PT. Mayora Indah Tbk
PT. Pyridam Parma Tbk
PT. Tempo Scan Pacifik Tbk
PT. Ultrajaya Milk Industry & Trading Company Tbk
PT. Unilever Indonesia Tbk
PT. Wismilak Inti Makmur Tbk
Lampiran 3
Data Variabel Penelitian
N
O
KODE
PERUSAHAAN
1
ALDO
2
KEPEMILIKAN
MANAJERIAL
KUALITAS
AUDITOR
PROFITABILITAS
3
PROPORSI
DEWAN
KOMISARIS
INDEPENDEN
0,3
0,14321
0
0.041471105
ALMI
3
0,4
0,01603
0
0.023469565
0 0.014319432
-0.15746349
3
BUDI
3
0,3
0,26424
0
0.006348653
-0.050188764
4
CTBN
4
0,3
0,00003
0
0.205305813
0.090565924
5
ETWA
4
0,3
0,00008
0
0.117544602
0.108061487
6
GDST
4
0,25
0,08554
0
0.101957228
0.066733167
7
IGAR
3
0,5
0,05466
0
0.155582897
0.008791398
8
INAI
3
0.3
0,10988
0
0.048425023
0.082294363
9
JPRS
3
0,3
0,15534
0
0.086068422
0.021908311
10
KDSI
3
0,5
0,05361
1
0.040214534
-0.019938352
11
LION
3
0,5
0,00024
1
0.143610951
0.02682798
12
LMSH
4
0,3
0,25548
1
0.111175659
-0.005466605
13
SRSN
3
0,3
0,12074
0
0.066414727
0.050032164
14
TOTO
3
0,3
0,39398
0
0.16327927
0.101794926
15
TRST
3
0,25
0,00495
1
0.073121788
-0.138508979
16
AUTO
3
0,3
0,00003
1
0.158761195
0.095004724
17
BRAM
3
0,4
0,28874
1
0.003097265
0.018361901
18
INDS
3
0,42
0,0004
1
0.105653688
-0.020573972
19
PBRX
4
0,4
0,00041
0
0.047603089
0.138888813
20
SMSM
4
0,3
0,24858
1
0.181937282
0.095377002
21
VOKS
3
0,6
0,10941
1
0.070323124
0.153613284
22
GGRM
3
0,3
0,55875
0
0.126842319
0.005158119
23
ICPB
3
0,4
0,21088
1
0.135588806
-0.077843202
24
KAEF
3
0,4
0,00004
1
0.095721805
-0.128734332
25
LMPI
3
0,4
0,00001
0
0.007908379
0.176468178
26
MBTO
3
0,3
0,00009
0
0.078760551
0.040010424
27
MERK
3
0,3
0,00001
0
0.395556408
-0.10249799
28
MYOR
3
0,4
0,00133
1
0.07330872
0.091776852
29
PYFA
3
0,3
0,11538
0
0.065615577
0.114504933
30
TSPC
3
0,5
0,0001
0
0.137707605
-0.115373071
31
ULTJ
3
0,4
0,03425
0
0.05890776
0.061981375
32
UNVR
3
0,5
0,84991
1
0.39726961
0.050544042
33
WIIM
3
0,5
0,24608
1
0.174799172
-0.064095156
3
0,3
0,14321
1
0.06719853
-0.025438142
3
0,4
0,01603
0
0.008091184
-0.02711106
34
35
ALDO
ALMI
KOMITE
AUDIT
MANAJEME
N LABA
36
BUDI
3
0,3
0,26424
0
0.001587183
0.059464821
37
CTBN
4
0,3
0,00003
0
0.128626269
0.117887082
38
ETWA
4
0,3
0,00008
0
0.033675141
-0.033476131
39
GDST
4
0,25
0,08554
0
0.04085307
-0.024860565
40
IGAR
3
0,5
0,05466
0
0.142496344
-0.001120864
3
0.3
0,10988
0
0.037821909
0.092142931
3
0,3
0,15534
0
0.024309189
0.011002324
3
0,5
0,05466
1
0.064562534
-0.164607339
0,00024
1
0.196941878
0.02458846
41
42
43
INAI
JPRS
KDSI
44
LION
3
0,5
45
LMSH
4
0,3
0,25548
1
0.321145459
0.065806445
46
SRSN
3
0,3
0,87456
0
0.042187359
0.21727853
47
TOTO
3
0,3
0,39398
0
0.155448383
0.171337019
48
TRST
3
0,25
0,01495
1
0.051277233
0.11802632
3
0,3
0,00006
1
0.121197297
-0.021347579
3
0,4
0,28874
1
0.098055924
0.039063947
3
0,42
0,00043
1
0.324561814
-0.001568059
0,00041
0
0.071153518
-0.052535751
49
50
51
AUTO
BRAM
INDS
52
PBRX
4
0,4
53
SMSM
4
0,3
0,24858
1
0.186332569
0.259745463
54
VOKS
3
0,6
0,10941
1
0.08658056
0.006967881
55
GGRM
3
0,3
0,55875
0
0.098019204
0.075147891
56
ICPB
3
0,4
0,17929
1
0.128559077
-0.029117224
3
0,4
0,00004
1
0.099099014
0.081713527
3
0,4
0,00001
0
0.002871454
0.114543046
3
0,3
0,00009
0
0.076045172
0.088122447
0,00001
0
0.189326124
0.013518829
57
58
59
KAEF
LMPI
MBTO
60
MERK
3
0,3
61
MYOR
3
0,4
0,00133
1
0.089471412
-0.084786779
62
PYFA
3
0,3
0,11538
0
0.039074277
0.008731453
63
TSPC
3
0,5
0,0001
0
0.138910029
-0.08971026
64
ULTJ
3
0,4
0,03425
0
0.145998259
0.055423902
3
0,5
0,84991
1
0.403767499
-0.020692789
3
0,5
0,24608
1
0.064031236
0.053218046
3
0,3
0,14321
1
0.109060845
-0.063237564
0,01603
0
0.027476884
-0.019360074
65
66
67
UNVR
WIIM
ALDO
68
ALMI
3
0,4
69
BUDI
3
0,3
0,26424
0
0.016700414
-0.023342896
70
CTBN
4
0,3
0,00003
0
0.139173955
0.020025134
71
ETWA
4
0,3
0,00008
0
0.006124589
-0.05737649
72
GDST
4
0,25
0,08554
0
0.076784151
0.090722444
3
0,5
0,05466
0
0.111297187
-0.004672111
3
0.3
0,10998
0
0.00655394
-0.107357486
3
0,3
0,15534
0
0.0398696
0.033187845
3
0,5
0,15534
1
0.042344553
0.048966517
73
74
75
76
IGAR
INAI
JPRS
KDSI
77
LION
3
0,5
0,00024
1
0.129894747
0.06506065
78
LMSH
4
0,3
0,25548
1
0.101504184
0.03273756
79
SRSN
3
0,3
0,87456
0
0.107351151
-0.073431889
80
TOTO
3
0,3
0,39398
0
0.013547162
0.006330244
81
TRST
3
0,25
0,01495
1
0.117992695
0.088807861
3
0,3
0,00006
1
0.083851799
0.017536674
3
0,4
0,28874
1
0.008189261
0.010073073
3
0,42
0,00043
1
0.187246013
0.062645339
0,00041
0
0.04485395
0.133116746
82
83
84
AUTO
BRAM
INDS
85
PBRX
4
0,4
86
SMSM
4
0,3
0,24858
1
0.019882555
0.049905485
87
VOKS
3
0,6
0,10941
1
0.019987804
0.014047861
88
GGRM
3
0,3
0,55875
0
0.00863482
-0.006549901
89
ICPB
3
0,4
0,17929
1
0.107518149
0.021900266
3
0,4
0,00004
1
0.087236086
0.033852849
3
0,4
0,00001
0
0.002020063
0.065626454
3
0,3
0,00009
0
0.026419839
-0.237465787
0,00001
0
0.25173353
0.028824085
90
91
92
KAEF
LMPI
MBTO
93
MERK
3
0,3
94
MYOR
3
0,4
0,00133
1
0.108511057
0.044640525
95
PYFA
3
0,3
0,11538
0
0.006277259
0.062797359
96
TSPC
3
0,5
0,0001
0
0.124658278
0.059214347
97
ULTJ
3
0,4
0,03425
0
0.115637002
0.011447389
3
0,5
0,84991
1
0.401000121
0.300623184
3
0,5
0,24608
1
0.107665578
0.038620089
98
99
UNVR
WIIM
Lampiran 4
HASIL UJI STATISTIK DESKRIPTIF
Lampiran 5
HASIL UJI NORMALITAS
Lampiran 6
HASIL UJI KOLMOGOROV-SMIRNOV
Lampiran 7
HASIL UJI MULTIKOLONIERITAS
Coefficientsa
Unstandardized
Standardized
Coefficients
Coefficients
Model
B
1
-.156
.095
KOMITE AUDIT
.049
.024
.223
.856
1.168
PROPORSI DEWAN
.008
.102
.009
.842
1.188
KEPEMILIKAN MANAJERIAL
.082
.043
.203
.862
1.160
KUALITAS AUDITOR
.011
.018
.064
.897
1.114
PROFITABILITAS
.046
.104
.048
.883
1.200
(Constant)
Std. Error
Beta
Collinearity Statistics
Tolerance
VIF
KOMISARIS INDEPENDEN
a.
Dependent Variable: MANAJEMEN LABA
Lampiran 8
HASIL UJI HETEROKEDASTISITAS
Lampiran 9
HASIL UJI AUTOKORELASI
Model Summaryb
Std. Error of the
Model
R
R Square
.312a
1
Adjusted R Square
.098
Estimate
.049
Durbin-Watson
.08347
2.071
c. Predictors: (Constant), PROFITABILITAS, KOMITE AUDIT, KUALITAS AUDITOR, KEPEMILIKAN
MANAJERIAL, PROPORSI DEWAN KOMISARIS INDEPENDEN
d. Dependent Variable: MANAJEMEN LABA
Lampiran 10
HASIL UJI HIPOTESIS
Hasil Uji t
Coefficientsa
Model
1
(Constant)
Unstandardized
Standardized
Coefficients
Coefficients
B
Std. Error
-.156
.095
KOMITE AUDIT
.049
.024
PROPORSI DEWAN KOMISARIS
.008
KEPEMILIKAN MANAJERIAL
Beta
t
Sig.
-1.634
.106
.223
2.097
.039
.102
.009
.082
.935
.082
.043
.203
1.913
.059
KUALITAS AUDITOR
.011
.018
.064
.619
.537
PROFITABILITAS
.046
.104
.048
.446
.657
INDEPENDEN
a. Dependent Variable: MANAJEMEN LABA
Hasil Uji F
b
ANOVA
Model
1
Sum of Squares
Df
Mean Square
Regression
.070
5
.014
Residual
.648
93
.007
Total
.718
98
F
Sig.
2.012
.084
a
a. Predictors: (Constant), PROFITABILITAS, KOMITE AUDIT, KUALITAS AUDITOR,
KEPEMILIKAN MANAJERIAL, PROPORSI DEWAN KOMISARIS INDEPENDEN
b. Dependent Variable: MANAJEMEN LABA
Lampiran 11
HASIL UJI KOEFISIEN DETERMINASI
b
Model Summary
Model
1
R
R Square
.312a
.098
Adjusted R Square
.049
Std. Error of the Estimate
.08347
a. Predictors: (Constant), PROFITABILITAS, KOMITE AUDIT, KUALITAS AUDITOR, KEPEMILIKAN
MANAJERIAL, PROPORSI DEWAN KOMISARIS INDEPENDEN
b. Dependent Variable: MANAJEMEN LABA
Lampiran 12
Lampiran 13
Lampiran 14
Lampiran 15
Populasi dan Sampel
NAMA
NO PERUSAHAAN
Basic Industry
AKKU
1
2
ALDO
ALKA
3
4
ALMI
AMFG
5
APLI
6
ARNA
7
BAJA
8
BRNA
9
10 BRPT
11 BTON
12 BUDI
13 CPIN
14 CTBN
15 DAJK
16 DPNS
17 EKAD
18 ETWA
19 FASW
20 FPNI
21 GDST
22 IGAR
23 IKAI
24 INAI
25 INCI
26 INKP
27 INRU
28 INTP
29 IPOL
30 ISSP
31 JKSW
32 JPPA
33 JPRS
34 KBRI
35 KDSI
36 LION
37 LMSH
38 MAIN
1
2
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
X
√
√
X
√
√
√
X
X
X
√
√
√
√
√
X
√
X
√
√
√
√
X
X
√
√
√
√
√
√
√
KRITERIA
3
4
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
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√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
X
X
X
√
√
√
√
√
√
√
√
√
X
√
√
√
√
√
√
√
√
X
X
X
X
√
X
X
√
X
√
√
√
X
SAMPEL
5
X
√
X
√
√
√
√
√
X
X
√
√
X
√
√
√
√
√
X
X
√
√
√
√
√
√
X
√
√
√
√
√
√
√
√
√
√
√
X
1
X
2
X
X
X
X
X
X
X
3
X
4
X
X
X
5
X
X
6
7
X
8
X
X
X
X
X
X
X
X
9
X
10
11
12
X
39 MLIA
40 NIKL
41 PICO
42 SIAP
43 SIMA
44 SIPD
45 SMBR
46 SMCB
47 SMGR
48 SOBI
49 SPMA
50 SRSN
51 SULI
52 TALF
53 TBMS
54 TIRT
55 TKIM
56 TOTO
57 TPIA
58 TRST
59 UNIC
60 WTON
Miscellanous Industry
61 ADMG
62 ARGO
63 ASII
64 AUTO
65 BATA
66 BIMA
67 BRAM
68 CNTX
69 ERTX
70 ESTI
71 GDYR
72 GJTL
73 HDTX
74 IKBI
75 IMAS
76 INDR
77 INDS
78 JECC
79 KBLI
80 KBLM
81 KRAH
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
X
√
√
√
X
√
√
X
X
√
X
X
X
√
√
√
√
√
√
X
√
√
X
√
√
X
√
√
√
√
X
X
√
X
√
√
√
√
X
√
X
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
X
X
√
X
X
X
X
X
X
√
X
√
X
X
√
X
X
√
√
√
X
X
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
X
X
√
√
X
√
√
√
√
√
√
√
X
√
√
X
√
√
X
√
√
X
X
X
√
√
X
√
√
X
X
X
√
X
X
√
X
X
√
X
√
X
√
X
X
X
X
X
X
X
X
X
X
X
13
X
X
X
X
X
14
X
15
X
X
√
X
√
√
√
√
√
X
√
X
√
√
X
√
√
√
√
√
√
√
√
X
X
X
16
X
X
17
X
X
X
X
X
X
X
X
X
18
X
X
X
X
82 LPIN
83 MASA
84 MYTX
85 NIPS
86 PBRX
87 POLY
88 PRAS
89 PTSN
90 RICY
91 SCCO
92 SMSM
93 SRIL
94 SSTM
95 STAR
96 TFCO
97 UNTX
98 VOKS
Consumer Goods
99 ADES
100 AISA
101 ALTO
102 CEKA
103 CINT
104 DAVO
105 DLTA
106 DVLA
107 GGRM
108 HMSP
109 ICBP
110 INAF
111 INDF
112 KAEF
113 KLBF
114 LMPI
115 MBTO
116 MERK
117 MLBI
118 MRAT
119 MYOR
120 PSDN
121 PYFA
122 RMBA
123 ROTI
124 SCPI
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
X
√
√
X
√
X
X
√
X
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
X
X
X
X
√
X
X
X
X
X
√
X
√
X
X
√
√
√
√
√
√
√
X
√
√
√
√
√
√
X
√
X
X
√
X
X
X
X
19
X
X
X
X
X
20
X
X
X
X
X
21
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
X
X
X
X
√
X
√
X
√
√
X
√
√
√
√
√
√
√
√
X
√
X
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
X
√
√
√
√
√
√
√
X
X
√
X
X
X
X
X
√
√
√
X
√
√
X
√
√
√
X
X
√
X
√
X
X
X
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
X
√
√
√
√
√
X
X
X
X
X
X
X
X
X
22
X
23
X
X
24
X
25
26
27
X
X
28
X
29
X
X
X
125
126
127
128
129
130
131
132
133
134
SIDO
SKBM
SKLT
SQBB
STTP
TCID
TSPC
ULTJ
UNVR
WIIM
√
√
√
√
√
√
√
√
√
√
X
√
X
√
X
X
√
√
√
√
√
√
√
√
√
√
√
√
√
√
X
X
X
X
X
X
√
√
√
√
√
√
√
√
√
√
√
√
√
√
X
X
X
X
X
X
30
31
32
33
Lampiran 2
Sampel Penelitian
No
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
Kode
ALDO
ALMI
BUDI
CTBN
ETWA
GDST
IGAR
INAI
JPRS
KDSI
LION
LMSH
SRSN
TOTO
TRST
AUTO
BRAM
INDS
PBRX
SMSM
VOKS
GGRM
ICPB
KAEF
LMPI
MBTO
MERK
MYOR
PYFA
TSPC
ULTJ
UNVR
WIIM
Perusahaan
PT. Alkindo Naratama Tbk
PT. Alumindo Light Metal Industry Tbk
PT. Budi Starch Sweetener Tbk
PT. Citra Tubindo Tbk
PT. Eterindo Wahanatama Tbk
PT. Gunawan Dianjaya Steel Tbk
PT. Champion Pacifik Indonesia Tbk
PT. Indal Aluminium Industry Tbk
PT. Jaya Pari Steel Tbk
PT. Kedawung Setia Industrial Tbk
PT. Lion Metal Works Tbk
PT. Lionmesh Prima Tbk
PT. Sarasa Nugraha Tbk
PT. Surya Toto Indonesia Tbk
PT. Trias Sentosa Tbk
PT. Astra Otoparts Tbk
PT. Indo Kordsa Tbk
PT. Indospring Tbk
PT. Pan Brothers Tbk
PT. Selamat Sempurna Tbk
PT. Voksel Electric Tbk
PT. Gudang Garam Tbk
PT. Indofood CPB Sukses Makmur Tbk
PT. Kimia Farma (Persero) Tbk
PT. Langgeng Makmur Industry Tbk
PT. Martina Berto Tbk
PT. Merch Tbk
PT. Mayora Indah Tbk
PT. Pyridam Parma Tbk
PT. Tempo Scan Pacifik Tbk
PT. Ultrajaya Milk Industry & Trading Company Tbk
PT. Unilever Indonesia Tbk
PT. Wismilak Inti Makmur Tbk
Lampiran 3
Data Variabel Penelitian
N
O
KODE
PERUSAHAAN
1
ALDO
2
KEPEMILIKAN
MANAJERIAL
KUALITAS
AUDITOR
PROFITABILITAS
3
PROPORSI
DEWAN
KOMISARIS
INDEPENDEN
0,3
0,14321
0
0.041471105
ALMI
3
0,4
0,01603
0
0.023469565
0 0.014319432
-0.15746349
3
BUDI
3
0,3
0,26424
0
0.006348653
-0.050188764
4
CTBN
4
0,3
0,00003
0
0.205305813
0.090565924
5
ETWA
4
0,3
0,00008
0
0.117544602
0.108061487
6
GDST
4
0,25
0,08554
0
0.101957228
0.066733167
7
IGAR
3
0,5
0,05466
0
0.155582897
0.008791398
8
INAI
3
0.3
0,10988
0
0.048425023
0.082294363
9
JPRS
3
0,3
0,15534
0
0.086068422
0.021908311
10
KDSI
3
0,5
0,05361
1
0.040214534
-0.019938352
11
LION
3
0,5
0,00024
1
0.143610951
0.02682798
12
LMSH
4
0,3
0,25548
1
0.111175659
-0.005466605
13
SRSN
3
0,3
0,12074
0
0.066414727
0.050032164
14
TOTO
3
0,3
0,39398
0
0.16327927
0.101794926
15
TRST
3
0,25
0,00495
1
0.073121788
-0.138508979
16
AUTO
3
0,3
0,00003
1
0.158761195
0.095004724
17
BRAM
3
0,4
0,28874
1
0.003097265
0.018361901
18
INDS
3
0,42
0,0004
1
0.105653688
-0.020573972
19
PBRX
4
0,4
0,00041
0
0.047603089
0.138888813
20
SMSM
4
0,3
0,24858
1
0.181937282
0.095377002
21
VOKS
3
0,6
0,10941
1
0.070323124
0.153613284
22
GGRM
3
0,3
0,55875
0
0.126842319
0.005158119
23
ICPB
3
0,4
0,21088
1
0.135588806
-0.077843202
24
KAEF
3
0,4
0,00004
1
0.095721805
-0.128734332
25
LMPI
3
0,4
0,00001
0
0.007908379
0.176468178
26
MBTO
3
0,3
0,00009
0
0.078760551
0.040010424
27
MERK
3
0,3
0,00001
0
0.395556408
-0.10249799
28
MYOR
3
0,4
0,00133
1
0.07330872
0.091776852
29
PYFA
3
0,3
0,11538
0
0.065615577
0.114504933
30
TSPC
3
0,5
0,0001
0
0.137707605
-0.115373071
31
ULTJ
3
0,4
0,03425
0
0.05890776
0.061981375
32
UNVR
3
0,5
0,84991
1
0.39726961
0.050544042
33
WIIM
3
0,5
0,24608
1
0.174799172
-0.064095156
3
0,3
0,14321
1
0.06719853
-0.025438142
3
0,4
0,01603
0
0.008091184
-0.02711106
34
35
ALDO
ALMI
KOMITE
AUDIT
MANAJEME
N LABA
36
BUDI
3
0,3
0,26424
0
0.001587183
0.059464821
37
CTBN
4
0,3
0,00003
0
0.128626269
0.117887082
38
ETWA
4
0,3
0,00008
0
0.033675141
-0.033476131
39
GDST
4
0,25
0,08554
0
0.04085307
-0.024860565
40
IGAR
3
0,5
0,05466
0
0.142496344
-0.001120864
3
0.3
0,10988
0
0.037821909
0.092142931
3
0,3
0,15534
0
0.024309189
0.011002324
3
0,5
0,05466
1
0.064562534
-0.164607339
0,00024
1
0.196941878
0.02458846
41
42
43
INAI
JPRS
KDSI
44
LION
3
0,5
45
LMSH
4
0,3
0,25548
1
0.321145459
0.065806445
46
SRSN
3
0,3
0,87456
0
0.042187359
0.21727853
47
TOTO
3
0,3
0,39398
0
0.155448383
0.171337019
48
TRST
3
0,25
0,01495
1
0.051277233
0.11802632
3
0,3
0,00006
1
0.121197297
-0.021347579
3
0,4
0,28874
1
0.098055924
0.039063947
3
0,42
0,00043
1
0.324561814
-0.001568059
0,00041
0
0.071153518
-0.052535751
49
50
51
AUTO
BRAM
INDS
52
PBRX
4
0,4
53
SMSM
4
0,3
0,24858
1
0.186332569
0.259745463
54
VOKS
3
0,6
0,10941
1
0.08658056
0.006967881
55
GGRM
3
0,3
0,55875
0
0.098019204
0.075147891
56
ICPB
3
0,4
0,17929
1
0.128559077
-0.029117224
3
0,4
0,00004
1
0.099099014
0.081713527
3
0,4
0,00001
0
0.002871454
0.114543046
3
0,3
0,00009
0
0.076045172
0.088122447
0,00001
0
0.189326124
0.013518829
57
58
59
KAEF
LMPI
MBTO
60
MERK
3
0,3
61
MYOR
3
0,4
0,00133
1
0.089471412
-0.084786779
62
PYFA
3
0,3
0,11538
0
0.039074277
0.008731453
63
TSPC
3
0,5
0,0001
0
0.138910029
-0.08971026
64
ULTJ
3
0,4
0,03425
0
0.145998259
0.055423902
3
0,5
0,84991
1
0.403767499
-0.020692789
3
0,5
0,24608
1
0.064031236
0.053218046
3
0,3
0,14321
1
0.109060845
-0.063237564
0,01603
0
0.027476884
-0.019360074
65
66
67
UNVR
WIIM
ALDO
68
ALMI
3
0,4
69
BUDI
3
0,3
0,26424
0
0.016700414
-0.023342896
70
CTBN
4
0,3
0,00003
0
0.139173955
0.020025134
71
ETWA
4
0,3
0,00008
0
0.006124589
-0.05737649
72
GDST
4
0,25
0,08554
0
0.076784151
0.090722444
3
0,5
0,05466
0
0.111297187
-0.004672111
3
0.3
0,10998
0
0.00655394
-0.107357486
3
0,3
0,15534
0
0.0398696
0.033187845
3
0,5
0,15534
1
0.042344553
0.048966517
73
74
75
76
IGAR
INAI
JPRS
KDSI
77
LION
3
0,5
0,00024
1
0.129894747
0.06506065
78
LMSH
4
0,3
0,25548
1
0.101504184
0.03273756
79
SRSN
3
0,3
0,87456
0
0.107351151
-0.073431889
80
TOTO
3
0,3
0,39398
0
0.013547162
0.006330244
81
TRST
3
0,25
0,01495
1
0.117992695
0.088807861
3
0,3
0,00006
1
0.083851799
0.017536674
3
0,4
0,28874
1
0.008189261
0.010073073
3
0,42
0,00043
1
0.187246013
0.062645339
0,00041
0
0.04485395
0.133116746
82
83
84
AUTO
BRAM
INDS
85
PBRX
4
0,4
86
SMSM
4
0,3
0,24858
1
0.019882555
0.049905485
87
VOKS
3
0,6
0,10941
1
0.019987804
0.014047861
88
GGRM
3
0,3
0,55875
0
0.00863482
-0.006549901
89
ICPB
3
0,4
0,17929
1
0.107518149
0.021900266
3
0,4
0,00004
1
0.087236086
0.033852849
3
0,4
0,00001
0
0.002020063
0.065626454
3
0,3
0,00009
0
0.026419839
-0.237465787
0,00001
0
0.25173353
0.028824085
90
91
92
KAEF
LMPI
MBTO
93
MERK
3
0,3
94
MYOR
3
0,4
0,00133
1
0.108511057
0.044640525
95
PYFA
3
0,3
0,11538
0
0.006277259
0.062797359
96
TSPC
3
0,5
0,0001
0
0.124658278
0.059214347
97
ULTJ
3
0,4
0,03425
0
0.115637002
0.011447389
3
0,5
0,84991
1
0.401000121
0.300623184
3
0,5
0,24608
1
0.107665578
0.038620089
98
99
UNVR
WIIM
Lampiran 4
HASIL UJI STATISTIK DESKRIPTIF
Lampiran 5
HASIL UJI NORMALITAS
Lampiran 6
HASIL UJI KOLMOGOROV-SMIRNOV
Lampiran 7
HASIL UJI MULTIKOLONIERITAS
Coefficientsa
Unstandardized
Standardized
Coefficients
Coefficients
Model
B
1
-.156
.095
KOMITE AUDIT
.049
.024
.223
.856
1.168
PROPORSI DEWAN
.008
.102
.009
.842
1.188
KEPEMILIKAN MANAJERIAL
.082
.043
.203
.862
1.160
KUALITAS AUDITOR
.011
.018
.064
.897
1.114
PROFITABILITAS
.046
.104
.048
.883
1.200
(Constant)
Std. Error
Beta
Collinearity Statistics
Tolerance
VIF
KOMISARIS INDEPENDEN
a.
Dependent Variable: MANAJEMEN LABA
Lampiran 8
HASIL UJI HETEROKEDASTISITAS
Lampiran 9
HASIL UJI AUTOKORELASI
Model Summaryb
Std. Error of the
Model
R
R Square
.312a
1
Adjusted R Square
.098
Estimate
.049
Durbin-Watson
.08347
2.071
c. Predictors: (Constant), PROFITABILITAS, KOMITE AUDIT, KUALITAS AUDITOR, KEPEMILIKAN
MANAJERIAL, PROPORSI DEWAN KOMISARIS INDEPENDEN
d. Dependent Variable: MANAJEMEN LABA
Lampiran 10
HASIL UJI HIPOTESIS
Hasil Uji t
Coefficientsa
Model
1
(Constant)
Unstandardized
Standardized
Coefficients
Coefficients
B
Std. Error
-.156
.095
KOMITE AUDIT
.049
.024
PROPORSI DEWAN KOMISARIS
.008
KEPEMILIKAN MANAJERIAL
Beta
t
Sig.
-1.634
.106
.223
2.097
.039
.102
.009
.082
.935
.082
.043
.203
1.913
.059
KUALITAS AUDITOR
.011
.018
.064
.619
.537
PROFITABILITAS
.046
.104
.048
.446
.657
INDEPENDEN
a. Dependent Variable: MANAJEMEN LABA
Hasil Uji F
b
ANOVA
Model
1
Sum of Squares
Df
Mean Square
Regression
.070
5
.014
Residual
.648
93
.007
Total
.718
98
F
Sig.
2.012
.084
a
a. Predictors: (Constant), PROFITABILITAS, KOMITE AUDIT, KUALITAS AUDITOR,
KEPEMILIKAN MANAJERIAL, PROPORSI DEWAN KOMISARIS INDEPENDEN
b. Dependent Variable: MANAJEMEN LABA
Lampiran 11
HASIL UJI KOEFISIEN DETERMINASI
b
Model Summary
Model
1
R
R Square
.312a
.098
Adjusted R Square
.049
Std. Error of the Estimate
.08347
a. Predictors: (Constant), PROFITABILITAS, KOMITE AUDIT, KUALITAS AUDITOR, KEPEMILIKAN
MANAJERIAL, PROPORSI DEWAN KOMISARIS INDEPENDEN
b. Dependent Variable: MANAJEMEN LABA
Lampiran 12
Lampiran 13
Lampiran 14
Lampiran 15