Pengaruh Faktor Risiko Tekanan dan Kesempatan dalam Perspektif Fraud Triangle Terhadap Fraudulent Financial Reporting Pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2012-2015
LAMPIRAN
Lampiran 1
Daftar Populasi dan Sampel Penelitian Perusahaan Perbankan
Kriteria
No
Kode
Saham
1
AGRO
Bank Rakyat Indonesia Agro Niaga
Tbk
2
AGRS
Bank Agris Tbk
X
X
X
3
ARTO
Bank Artos Indonesia Tbk
X
X
X
4
BABP
Bank MNC Internasional Tbk
5
BACA
Bank Capital Indonesia Tbk
Sampel 2
6
BBCA
Bank Central Asia Tbk
Sampel 3
7
BBHI
Bank Harda Internasional Tbk
8
BBKP
Bank Bukopin Tbk
9
BBMD
Bank Mestika Tbk
10
BBNI
Bank Negara Indonesia (Persero) Tbk
Sampel 5
11
BBNP
Bank Nusantara Parahyangan Tbk
Sampel 6
12
BBRI
Bank Rakyat Indonesia (Persero) Tbk
Sampel 7
13
BBTN
Bank Tabungan Negara (Persero) Tbk
Sampel 8
14
BBYB
Bank Yudha Bhakti Tbk
15
BCIC
Bank J Trust Indonesia Tbk
16
BDMN
Bank Danamon Indonesia Tbk
17
BEKS
Bank Pundi Indonesia Tbk
18
BINA
Bank Ina Perdana Tbk
X
X
X
19
BJBR
Bank Jabar Banten Tbk
X
X
X
20
BJTM
Bank Pembangunan Daerah Jawa
Timur Tbk
X
X
X
21
BKSW
Bank QNB Indonesia Tbk
22
BMAS
Bank Maspion Indonesia Tbk
Nama Perusahaan
1
2
3
Kesimpulan
Sampel 1
X
X
X
X
Sampel 4
X
X
X
X
X
X
X
Sampel 9
X
X
X
X
X
105
23
BMRI
Bank Mandiri (Persero) Tbk
Sampel 10
24
BNBA
Bank Bumi Arta Tbk
Sampel 11
25
BNGA
Bank CIMB Niaga Tbk
Sampel 12
26
BNII
Bank Maybank Indonesia Tbk
Sampel 13
27
BNLI
Bank Permata Tbk
Sampel 14
28
BSIM
Bank Sinar Mas Tbk
Sampel 15
29
BSWD
Bank of India Indonesia Tbk
30
BTPN
Bank Tabungan Pensiun Nasional Tbk
Sampel 16
31
BVIC
Bank Victoria International Tbk
Sampel 17
32
DNAR
Bank Dinar Indonesia Tbk
33
INPC
Bank Artha Graha International Tbk
Sampel 18
34
MAYA
Bank Maypada International Tbk
Sampel 19
35
MCOR
Bank Windu Kentjana International
Tbk
Sampel 20
36
MEGA
Bank Mega Tbk
Sampel 21
37
NAGA
Bank Mitraniaga Tbk
38
NISP
Bank OCBC NISP Tbk
39
NOBU
Bank Nationalnobu Tbk
40
PNBN
Bank Pan Indonesia Tbk.
41
PNBS
Bank Panin Syariah Tbk
42
SDRA
Bank Woori Saudara Indonesia 1906
Tbk
X
X
X
X
X
X
X
Sampel 22
X
X
X
Sampel 23
X
X
X
Sampel 24
106
Lampiran 2
Daftar Tabulasi Data Penelitian Tahun 2012-2015
Profitabilitas (ROA) (X1)
No
Kode
Nama Perusahaan
1
AGRO
2
3
4
5
BACA
BBCA
BBKP
BBNI
6
BBNP
7
BBRI
8
BBTN
9
10
11
12
13
14
15
16
BDMN
BMRI
BNBA
BNGA
BNII
BNLI
BSIM
BTPN
17
18
BVIC
INPC
19
MAYA
20
MCOR
21
22
23
24
MEGA
NISP
PNBN
SDRA
Bank Rakyat Indonesia Agro
Niaga Tbk
Bank Capital Indonesia Tbk
Bank Central Asia Tbk
Bank Bukopin Tbk
Bank Negara Indonesia
(Persero) Tbk
Bank Nusantara Parahyangan
Tbk
Bank Rakyat Indonesia
(Persero) Tbk
Bank Tabungan Negara
(Persero) Tbk
Bank Danamon Indonesia Tbk
Bank Mandiri (Persero) Tbk
Bank Bumi Arta Tbk
Bank CIMB Niaga Tbk
Bank Maybank Indonesia Tbk
Bank Permata Tbk
Bank Sinar Mas Tbk
Bank Tabungan Pensiun
Nasional Tbk
Bank Victoria International Tbk
Bank Artha Graha International
Tbk
Bank Maypada International
Tbk
Bank Windu Kentjana
International Tbk
Bank Mega Tbk
Bank OCBC NISP Tbk
Bank Pan Indonesia Tbk.
Bank Woori Saudara Indonesia
1906 Tbk
ROA
2012
2013
2014
2015
0.01274
0.013965
0.01282
0.013246
0.011041 0.013074 0.01074 0.00984
0.033152 0.035858 0.037496 0.038119
0.016127 0.017512 0.011375 0.012491
0.026701 0.029169 0.031441
0.02126
0.014022 0.014213 0.013777 0.010486
0.043276 0.044578
0.03841
0.036991
0.016673 0.016321 0.010923 0.014795
0.035218
0.032259
0.022238
0.029314
0.014648
0.014326
0.018841
0.03
0.032822
0.019491
0.026646
0.015535
0.013878
0.016398
0.018147
0.030417
0.013683
0.137251
0.006786
0.011045
0.00945
0.01745
0.028975
0.011823
0.002386
0.009802
0.001607
0.008574
0.042068 0.041301 0.033893 0.030018
0.017599 0.017222 0.005688 0.004043
0.006801 0.013857 0.007679 0.003354
0.020455 0.021221 0.015803 0.018565
0.019709 0.014994 0.007317 0.009568
0.024012 0.009527 0.009898 0.018157
0.015444 0.015688 0.017231 0.016612
0.020448 0.019807 0.021299 0.013421
0.021042 0.020423 0.011489 0.018087
107
Tingkat Leverage (LEV) (X2)
No
Kode
Nama Perusahaan
1
AGRO
2
3
4
5
BACA
BBCA
BBKP
BBNI
6
BBNP
7
BBRI
8
BBTN
9
10
11
12
13
14
15
16
BDMN
BMRI
BNBA
BNGA
BNII
BNLI
BSIM
BTPN
17
18
BVIC
INPC
19
MAYA
20
MCOR
21
22
23
24
MEGA
NISP
PNBN
SDRA
Bank Rakyat Indonesia Agro
Niaga Tbk
Bank Capital Indonesia Tbk
Bank Central Asia Tbk
Bank Bukopin Tbk
Bank Negara Indonesia
(Persero) Tbk
Bank Nusantara Parahyangan
Tbk
Bank Rakyat Indonesia
(Persero) Tbk
Bank Tabungan Negara
(Persero) Tbk
Bank Danamon Indonesia Tbk
Bank Mandiri (Persero) Tbk
Bank Bumi Arta Tbk
Bank CIMB Niaga Tbk
Bank Maybank Indonesia Tbk
Bank Permata Tbk
Bank Sinar Mas Tbk
Bank Tabungan Pensiun
Nasional Tbk
Bank Victoria International Tbk
Bank Artha Graha International
Tbk
Bank Maypada International
Tbk
Bank Windu Kentjana
International Tbk
Bank Mega Tbk
Bank OCBC NISP Tbk
Bank Pan Indonesia Tbk.
Bank Woori Saudara Indonesia
1906 Tbk
LEV
2012
2013
0.907943 0.838023
2014
2015
0.85995
0.838315
0.88391 0.873064 0.894972 0.913365
0.882847 0.874545 0.863103 0.849211
0.923934 0.910088 0.91391 0.92015
0.869412 0.876677 0.818939 0.811505
0.919478
0.89461
0.882319 0.872905
0.879806 0.861201
0.87817
0.871216
0.908018 0.911895 0.915253 0.919328
0.815565
0.817287
0.850006
0.885256
0.916496
0.905192
0.879513
0.830532
0.813989
0.860492
0.881724
0.91301
0.91489
0.842186
0.833282
0.81519
0.883203
0.877992
0.898894
0.907835
0.851167
0.818062
0.808953
0.812118
0.879927
0.900118
0.897023
0.868325
0.860685 0.840929
0.81173
0.790394
0.897638 0.914207 0.862847 0.861548
0.905766 0.876734 0.885307 0.889894
0.892481 0.899552 0.923161 0.903034
0.883659 0.869271 0.875012 0.859876
0.903973 0.906884 0.895325 0.831188
0.886893 0.861144 0.855075 0.863784
0.888834 0.880916 0.866444 0.831771
0.929421 0.929798
0.76241
0.793405
108
Efektivitas Pengawasan (IND) (X3)
No
Kode
1
AGRO
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
Nama Perusahaan
Bank Rakyat Indonesia Agro
Niaga Tbk
BACA Bank Capital Indonesia Tbk
BBCA Bank Central Asia Tbk
BBKP Bank Bukopin Tbk
BBNI
Bank Negara Indonesia
(Persero) Tbk
BBNP Bank Nusantara Parahyangan
Tbk
BBRI
Bank Rakyat Indonesia
(Persero) Tbk
BBTN Bank Tabungan Negara
(Persero) Tbk
BDMN Bank Danamon Indonesia Tbk
BMRI Bank Mandiri (Persero) Tbk
BNBA Bank Bumi Arta Tbk
BNGA Bank CIMB Niaga Tbk
BNII
Bank Maybank Indonesia Tbk
BNLI
Bank Permata Tbk
BSIM
Bank Sinar Mas Tbk
BTPN Bank Tabungan Pensiun
Nasional Tbk
BVIC
Bank Victoria International Tbk
INPC
Bank Artha Graha International
Tbk
MAYA Bank Maypada International
Tbk
MCOR Bank Windu Kentjana
International Tbk
MEGA Bank Mega Tbk
NISP
Bank OCBC NISP Tbk
PNBN Bank Pan Indonesia Tbk.
SDRA Bank Woori Saudara Indonesia
1906 Tbk
IND
2012
2013
2014
2015
0.009003 0.012207 0.011286 0.011479
0.009527 0.011307 0.009004 0.008324
0.030042 0.032919 0.034727 0.035932
0.013753 0.014778 0.010062 0.011106
0.024323 0.026722 0.031744 0.020906
0.011314
0.01178
0.011587 0.009015
0.038415 0.039049 0.034441 0.033204
0.013442 0.013064 0.008657 0.011718
0.032404
0.030884
0.019289
0.024318
0.011414
0.011468
0.017102
0.027241
0.031555
0.016143
0.022262
0.012255
0.011375
0.015047
0.016489
0.029633
0.011383
0.011449
0.005536
0.009436
0.008562
0.03892
0.03646
0.030766 0.027362
0.016802 0.014832 0.005734
0.01605
0.028894
0.010678
0.002036
0.00806
0.001508
0.007651
0.00599
0.007166 0.011986 0.005333 0.003189
0.017185 0.017838 0.013072
0.01527
0.016392 0.011379 0.006185 0.007767
0.023363 0.008695 0.010039 0.018565
0.013042 0.013599 0.015101 0.014422
0.017373 0.017033 0.017292 0.010293
0.016778 0.044182 0.011021 0.016698
109
Fraudulent Financial Reporting (EM) (Y)
No
Kode
1
AGRO
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
Nama Perusahaan
Bank Rakyat Indonesia Agro
Niaga Tbk
BACA Bank Capital Indonesia Tbk
BBCA Bank Central Asia Tbk
BBKP Bank Bukopin Tbk
BBNI
Bank Negara Indonesia
(Persero) Tbk
BBNP Bank Nusantara Parahyangan
Tbk
BBRI
Bank Rakyat Indonesia (Persero)
Tbk
BBTN Bank Tabungan Negara
(Persero) Tbk
BDMN Bank Danamon Indonesia Tbk
BMRI Bank Mandiri (Persero) Tbk
BNBA Bank Bumi Arta Tbk
BNGA Bank CIMB Niaga Tbk
BNII
Bank Maybank Indonesia Tbk
BNLI
Bank Permata Tbk
BSIM
Bank Sinar Mas Tbk
BTPN Bank Tabungan Pensiun
Nasional Tbk
BVIC
Bank Victoria International Tbk
INPC
Bank Artha Graha International
Tbk
MAYA Bank Maypada International
Tbk
MCOR Bank Windu Kentjana
International Tbk
MEGA Bank Mega Tbk
NISP
Bank OCBC NISP Tbk
PNBN Bank Pan Indonesia Tbk.
SDRA Bank Woori Saudara Indonesia
1906 Tbk
EM
2012
2013
2014
2015
0.02030
0.00488
-0.04473
-0.03750
-0.02339
0.04901
-0.02736
-0.08603
0.01089
-0.02222
0.08973
0.03663
0.07629
-0.00841
-0.03479
-0.10149
-0.02379
0.06835
-0.08646
0.01564
0.03038
-0.02401
0.09113
-0.07177
0.05269
-0.01608
0.03888
0.02666
0.03946
-0.02385
0.02917
0.04101
0.00167
0.01107
0.05186
-0.16224
-0.06095
0.02714
-0.01697
0.00751
0.02580
0.00326
-0.00101
-0.09231
0.02140
-0.00254
0.02546
0.01167
0.01180
-0.04233
-0.04018
-0.09849
-0.10072
-0.00029
0.09738
0.00180
0.05347
-0.04117
0.02239
0.01750
0.00844
-0.02772
-0.01505
-0.00910
-0.04723
-0.01693
-0.09238
-0.07955
0.04024
0.00024
0.06400
0.03687
-0.03523
-0.08553
-0.02335
0.00358
-0.04518
0.06543
-0.02677
-0.00103
-0.03503
-0.05255
-0.02930
0.07464
-0.01042
-0.06264
-0.02329
-0.09332
-0.05085
-0.02917
-0.02520
0.03019
0.07570
0.02494
-0.03113
0.02036
110
Lampiran 3
HASIL TABULASI DATA DENGAN SPSS 20
Statistik Deskriptif dari Profitabilitas, Tingkat Leverage dan Efektivitas
Pengawasan
Descriptive Statistics
N
Minimum
Maximum
Mean
Std. Deviation
EM
96
-.16224
.09738
-.0071054
.04985525
ROA
96
.0016
.1373
.020160
.0156856
LEV
96
.7624
.9298
.872993
.0360199
IND
96
.0015
.0442
.017001
.0097984
Valid N (listwise)
96
Hasil Uji Normalitas Data
111
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N
Normal Parameters
96
a,b
Most Extreme Differences
Mean
Std. Deviation
0E-7
.04860583
Absolute
.051
Positive
.043
Negative
-.051
Kolmogorov-Smirnov Z
.497
Asymp. Sig. (2-tailed)
.966
a. Test distribution is Normal.
b. Calculated from data.
112
Uji Autokorelasi
b
Model Summary
Model
1
R
.222
R Square
a
Adjusted R
Std. Error of the
Square
Estimate
.049
.018
.04939196
Durbin-Watson
2.192
a. Predictors: (Constant), IND, ROA, LEV
b. Dependent Variable: EM
Uji Heteroskedastisitas
113
Uji Multikolinearitas
Coefficients
Model
a
Unstandardized
Standardized
Coefficients
Coefficients
B
Std. Error
(Constant)
-.010
.127
ROA
-.008
.329
LEV
-.019
IND
1.134
t
Sig.
Beta
Collinearity Statistics
Tolerance
VIF
-.079
.937
-.003
-.026
.979
.963
1.038
.144
-.013
-.130
.897
.960
1.042
.518
.223
2.188
.031
.997
1.003
1
a. Dependent Variable: EM
Hasil Analisis Regresi Linear Berganda
Coefficients
Model
a
Unstandardized Coefficients
Standardized
t
Sig.
Coefficients
B
Std. Error
(Constant)
-.010
.127
ROA
-.008
.329
LEV
-.019
IND
1.134
Beta
-.079
.937
-.003
-.026
.979
.144
-.013
-.130
.897
.518
.223
2.188
.031
1
a. Dependent Variable: EM
Uji Koefisien Determinasi
b
Model Summary
Model
1
R
.222
R Square
a
Adjusted R
Std. Error of the
Square
Estimate
.049
.018
.04939196
a. Predictors: (Constant), IND, ROA, LEV
b. Dependent Variable: EM
114
Uji Simultan (Uji-F)
a
ANOVA
Model
1
Sum of Squares
df
Mean Square
Regression
.012
3
.004
Residual
.224
92
.002
Total
.236
95
F
Sig.
1.597
.196
b
a. Dependent Variable: EM
b. Predictors: (Constant), IND, ROA, LEV
Uji Parsial (Uji-t)
Coefficients
Model
Unstandardized Coefficients
a
Standardized
t
Sig.
Coefficients
B
Std. Error
(Constant)
-.010
.127
ROA
-.008
.329
LEV
-.019
IND
1.134
Beta
-.079
.937
-.003
-.026
.979
.144
-.013
-.130
.897
.518
.223
2.188
.031
1
a. Dependent Variable: EM
115
Lampiran 4
Tabel F
Titik Persentase Distribusi F untuk Probabilita = 0,05
df untuk
penyebut
(N2)
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
df untuk pembilang (N1)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
3.95
3.94
3.94
3.94
3.94
3.94
3.94
3.94
3.94
3.94
3.94
3.93
3.93
3.93
3.93
3.93
3.93
3.93
3.93
3.93
3.93
3.93
3.93
3.92
3.92
3.92
3.92
3.92
3.92
3.92
3.92
3.92
3.92
3.92
3.92
3.92
3.92
3.92
3.91
3.91
3.91
3.91
3.91
3.91
3.91
3.10
3.10
3.09
3.09
3.09
3.09
3.09
3.09
3.09
3.09
3.09
3.09
3.08
3.08
3.08
3.08
3.08
3.08
3.08
3.08
3.08
3.08
3.08
3.08
3.08
3.07
3.07
3.07
3.07
3.07
3.07
3.07
3.07
3.07
3.07
3.07
3.07
3.07
3.07
3.07
3.07
3.06
3.06
3.06
3.06
2.70
2.70
2.70
2.70
2.70
2.70
2.70
2.70
2.70
2.70
2.69
2.69
2.69
2.69
2.69
2.69
2.69
2.69
2.69
2.69
2.69
2.69
2.68
2.68
2.68
2.68
2.68
2.68
2.68
2.68
2.68
2.68
2.68
2.68
2.68
2.68
2.68
2.68
2.67
2.67
2.67
2.67
2.67
2.67
2.67
2.47
2.47
2.47
2.47
2.47
2.47
2.47
2.46
2.46
2.46
2.46
2.46
2.46
2.46
2.46
2.46
2.46
2.46
2.45
2.45
2.45
2.45
2.45
2.45
2.45
2.45
2.45
2.45
2.45
2.45
2.45
2.45
2.45
2.44
2.44
2.44
2.44
2.44
2.44
2.44
2.44
2.44
2.44
2.44
2.44
2.31
2.31
2.31
2.31
2.31
2.31
2.31
2.31
2.31
2.31
2.30
2.30
2.30
2.30
2.30
2.30
2.30
2.30
2.30
2.30
2.30
2.30
2.29
2.29
2.29
2.29
2.29
2.29
2.29
2.29
2.29
2.29
2.29
2.29
2.29
2.29
2.29
2.29
2.28
2.28
2.28
2.28
2.28
2.28
2.28
2.20
2.20
2.20
2.20
2.20
2.19
2.19
2.19
2.19
2.19
2.19
2.19
2.19
2.19
2.19
2.19
2.18
2.18
2.18
2.18
2.18
2.18
2.18
2.18
2.18
2.18
2.18
2.18
2.18
2.18
2.17
2.17
2.17
2.17
2.17
2.17
2.17
2.17
2.17
2.17
2.17
2.17
2.17
2.17
2.17
2.11
2.11
2.11
2.11
2.11
2.11
2.11
2.10
2.10
2.10
2.10
2.10
2.10
2.10
2.10
2.10
2.10
2.10
2.09
2.09
2.09
2.09
2.09
2.09
2.09
2.09
2.09
2.09
2.09
2.09
2.09
2.09
2.08
2.08
2.08
2.08
2.08
2.08
2.08
2.08
2.08
2.08
2.08
2.08
2.08
2.04
2.04
2.04
2.04
2.04
2.04
2.04
2.03
2.03
2.03
2.03
2.03
2.03
2.03
2.03
2.03
2.03
2.03
2.02
2.02
2.02
2.02
2.02
2.02
2.02
2.02
2.02
2.02
2.02
2.02
2.02
2.02
2.01
2.01
2.01
2.01
2.01
2.01
2.01
2.01
2.01
2.01
2.01
2.01
2.01
1.98
1.98
1.98
1.98
1.98
1.98
1.98
1.98
1.98
1.97
1.97
1.97
1.97
1.97
1.97
1.97
1.97
1.97
1.97
1.97
1.97
1.96
1.96
1.96
1.96
1.96
1.96
1.96
1.96
1.96
1.96
1.96
1.96
1.96
1.96
1.95
1.95
1.95
1.95
1.95
1.95
1.95
1.95
1.95
1.95
1.94
1.94
1.93
1.93
1.93
1.93
1.93
1.93
1.93
1.93
1.93
1.92
1.92
1.92
1.92
1.92
1.92
1.92
1.92
1.92
1.92
1.92
1.92
1.91
1.91
1.91
1.91
1.91
1.91
1.91
1.91
1.91
1.91
1.91
1.91
1.91
1.91
1.91
1.90
1.90
1.90
1.90
1.90
1.90
1.90
1.90
1.89
1.89
1.89
1.89
1.89
1.89
1.89
1.89
1.89
1.88
1.88
1.88
1.88
1.88
1.88
1.88
1.88
1.88
1.88
1.88
1.88
1.87
1.87
1.87
1.87
1.87
1.87
1.87
1.87
1.87
1.87
1.87
1.87
1.87
1.87
1.86
1.86
1.86
1.86
1.86
1.86
1.86
1.86
1.86
1.86
1.86
1.86
1.86
1.86
1.85
1.85
1.85
1.85
1.85
1.85
1.85
1.85
1.85
1.85
1.84
1.84
1.84
1.84
1.84
1.84
1.84
1.84
1.84
1.84
1.84
1.84
1.84
1.83
1.83
1.83
1.83
1.83
1.83
1.83
1.83
1.83
1.83
1.83
1.83
1.83
1.83
1.83
1.83
1.82
1.83
1.83
1.83
1.83
1.82
1.82
1.82
1.82
1.82
1.82
1.82
1.82
1.82
1.82
1.81
1.81
1.81
1.81
1.81
1.81
1.81
1.81
1.81
1.81
1.81
1.81
1.80
1.80
1.80
1.80
1.80
1.80
1.80
1.80
1.80
1.80
1.80
1.80
1.80
1.80
1.80
1.79
1.79
1.79
1.79
1.80
1.80
1.80
1.80
1.80
1.80
1.80
1.79
1.79
1.79
1.79
1.79
1.79
1.79
1.79
1.79
1.79
1.78
1.78
1.78
1.78
1.78
1.78
1.78
1.78
1.78
1.78
1.78
1.78
1.78
1.77
1.77
1.77
1.77
1.77
1.77
1.77
1.77
1.77
1.77
1.77
1.77
1.77
1.77
1.77
1.78
1.78
1.78
1.77
1.77
1.77
1.77
1.77
1.77
1.77
1.77
1.77
1.76
1.76
1.76
1.76
1.76
1.76
1.76
1.76
1.76
1.76
1.76
1.75
1.75
1.75
1.75
1.75
1.75
1.75
1.75
1.75
1.75
1.75
1.75
1.75
1.75
1.75
1.74
1.74
1.74
1.74
1.74
1.74
1.74
116
Lampiran 5
Tabel t
Titik Persentase Distribusi t (df = 81 –120)
Pr
df
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
0.25
0.50
0.67753
0.67749
0.67746
0.67742
0.67739
0.67735
0.67732
0.67729
0.67726
0.67723
0.67720
0.67717
0.67714
0.67711
0.67708
0.67705
0.67703
0.67700
0.67698
0.67695
0.67693
0.67690
0.67688
0.67686
0.67683
0.67681
0.67679
0.67677
0.67675
0.67673
0.67671
0.67669
0.67667
0.67665
0.67663
0.67661
0.67659
0.67657
0.67656
0.67654
0.10
0.20
1.29209
1.29196
1.29183
1.29171
1.29159
1.29147
1.29136
1.29125
1.29114
1.29103
1.29092
1.29082
1.29072
1.29062
1.29053
1.29043
1.29034
1.29025
1.29016
1.29007
1.28999
1.28991
1.28982
1.28974
1.28967
1.28959
1.28951
1.28944
1.28937
1.28930
1.28922
1.28916
1.28909
1.28902
1.28896
1.28889
1.28883
1.28877
1.28871
1.28865
0.05
0.10
1.66388
1.66365
1.66342
1.66320
1.66298
1.66277
1.66256
1.66235
1.66216
1.66196
1.66177
1.66159
1.66140
1.66123
1.66105
1.66088
1.66071
1.66055
1.66039
1.66023
1.66008
1.65993
1.65978
1.65964
1.65950
1.65936
1.65922
1.65909
1.65895
1.65882
1.65870
1.65857
1.65845
1.65833
1.65821
1.65810
1.65798
1.65787
1.65776
1.65765
0.025
0.050
1.98969
1.98932
1.98896
1.98861
1.98827
1.98793
1.98761
1.98729
1.98698
1.98667
1.98638
1.98609
1.98580
1.98552
1.98525
1.98498
1.98472
1.98447
1.98422
1.98397
1.98373
1.98350
1.98326
1.98304
1.98282
1.98260
1.98238
1.98217
1.98197
1.98177
1.98157
1.98137
1.98118
1.98099
1.98081
1.98063
1.98045
1.98027
1.98010
1.97993
0.01
0.02
2.37327
2.37269
2.37212
2.37156
2.37102
2.37049
2.36998
2.36947
2.36898
2.36850
2.36803
2.36757
2.36712
2.36667
2.36624
2.36582
2.36541
2.36500
2.36461
2.36422
2.36384
2.36346
2.36310
2.36274
2.36239
2.36204
2.36170
2.36137
2.36105
2.36073
2.36041
2.36010
2.35980
2.35950
2.35921
2.35892
2.35864
2.35837
2.35809
2.35782
0.005
0.010
2.63790
2.63712
2.63637
2.63563
2.63491
2.63421
2.63353
2.63286
2.63220
2.63157
2.63094
2.63033
2.62973
2.62915
2.62858
2.62802
2.62747
2.62693
2.62641
2.62589
2.62539
2.62489
2.62441
2.62393
2.62347
2.62301
2.62256
2.62212
2.62169
2.62126
2.62085
2.62044
2.62004
2.61964
2.61926
2.61888
2.61850
2.61814
2.61778
2.61742
0.001
0.002
3.19392
3.19262
3.19135
3.19011
3.18890
3.18772
3.18657
3.18544
3.18434
3.18327
3.18222
3.18119
3.18019
3.17921
3.17825
3.17731
3.17639
3.17549
3.17460
3.17374
3.17289
3.17206
3.17125
3.17045
3.16967
3.16890
3.16815
3.16741
3.16669
3.16598
3.16528
3.16460
3.16392
3.16326
3.16262
3.16198
3.16135
3.16074
3.16013
3.15954
117
Lampiran 1
Daftar Populasi dan Sampel Penelitian Perusahaan Perbankan
Kriteria
No
Kode
Saham
1
AGRO
Bank Rakyat Indonesia Agro Niaga
Tbk
2
AGRS
Bank Agris Tbk
X
X
X
3
ARTO
Bank Artos Indonesia Tbk
X
X
X
4
BABP
Bank MNC Internasional Tbk
5
BACA
Bank Capital Indonesia Tbk
Sampel 2
6
BBCA
Bank Central Asia Tbk
Sampel 3
7
BBHI
Bank Harda Internasional Tbk
8
BBKP
Bank Bukopin Tbk
9
BBMD
Bank Mestika Tbk
10
BBNI
Bank Negara Indonesia (Persero) Tbk
Sampel 5
11
BBNP
Bank Nusantara Parahyangan Tbk
Sampel 6
12
BBRI
Bank Rakyat Indonesia (Persero) Tbk
Sampel 7
13
BBTN
Bank Tabungan Negara (Persero) Tbk
Sampel 8
14
BBYB
Bank Yudha Bhakti Tbk
15
BCIC
Bank J Trust Indonesia Tbk
16
BDMN
Bank Danamon Indonesia Tbk
17
BEKS
Bank Pundi Indonesia Tbk
18
BINA
Bank Ina Perdana Tbk
X
X
X
19
BJBR
Bank Jabar Banten Tbk
X
X
X
20
BJTM
Bank Pembangunan Daerah Jawa
Timur Tbk
X
X
X
21
BKSW
Bank QNB Indonesia Tbk
22
BMAS
Bank Maspion Indonesia Tbk
Nama Perusahaan
1
2
3
Kesimpulan
Sampel 1
X
X
X
X
Sampel 4
X
X
X
X
X
X
X
Sampel 9
X
X
X
X
X
105
23
BMRI
Bank Mandiri (Persero) Tbk
Sampel 10
24
BNBA
Bank Bumi Arta Tbk
Sampel 11
25
BNGA
Bank CIMB Niaga Tbk
Sampel 12
26
BNII
Bank Maybank Indonesia Tbk
Sampel 13
27
BNLI
Bank Permata Tbk
Sampel 14
28
BSIM
Bank Sinar Mas Tbk
Sampel 15
29
BSWD
Bank of India Indonesia Tbk
30
BTPN
Bank Tabungan Pensiun Nasional Tbk
Sampel 16
31
BVIC
Bank Victoria International Tbk
Sampel 17
32
DNAR
Bank Dinar Indonesia Tbk
33
INPC
Bank Artha Graha International Tbk
Sampel 18
34
MAYA
Bank Maypada International Tbk
Sampel 19
35
MCOR
Bank Windu Kentjana International
Tbk
Sampel 20
36
MEGA
Bank Mega Tbk
Sampel 21
37
NAGA
Bank Mitraniaga Tbk
38
NISP
Bank OCBC NISP Tbk
39
NOBU
Bank Nationalnobu Tbk
40
PNBN
Bank Pan Indonesia Tbk.
41
PNBS
Bank Panin Syariah Tbk
42
SDRA
Bank Woori Saudara Indonesia 1906
Tbk
X
X
X
X
X
X
X
Sampel 22
X
X
X
Sampel 23
X
X
X
Sampel 24
106
Lampiran 2
Daftar Tabulasi Data Penelitian Tahun 2012-2015
Profitabilitas (ROA) (X1)
No
Kode
Nama Perusahaan
1
AGRO
2
3
4
5
BACA
BBCA
BBKP
BBNI
6
BBNP
7
BBRI
8
BBTN
9
10
11
12
13
14
15
16
BDMN
BMRI
BNBA
BNGA
BNII
BNLI
BSIM
BTPN
17
18
BVIC
INPC
19
MAYA
20
MCOR
21
22
23
24
MEGA
NISP
PNBN
SDRA
Bank Rakyat Indonesia Agro
Niaga Tbk
Bank Capital Indonesia Tbk
Bank Central Asia Tbk
Bank Bukopin Tbk
Bank Negara Indonesia
(Persero) Tbk
Bank Nusantara Parahyangan
Tbk
Bank Rakyat Indonesia
(Persero) Tbk
Bank Tabungan Negara
(Persero) Tbk
Bank Danamon Indonesia Tbk
Bank Mandiri (Persero) Tbk
Bank Bumi Arta Tbk
Bank CIMB Niaga Tbk
Bank Maybank Indonesia Tbk
Bank Permata Tbk
Bank Sinar Mas Tbk
Bank Tabungan Pensiun
Nasional Tbk
Bank Victoria International Tbk
Bank Artha Graha International
Tbk
Bank Maypada International
Tbk
Bank Windu Kentjana
International Tbk
Bank Mega Tbk
Bank OCBC NISP Tbk
Bank Pan Indonesia Tbk.
Bank Woori Saudara Indonesia
1906 Tbk
ROA
2012
2013
2014
2015
0.01274
0.013965
0.01282
0.013246
0.011041 0.013074 0.01074 0.00984
0.033152 0.035858 0.037496 0.038119
0.016127 0.017512 0.011375 0.012491
0.026701 0.029169 0.031441
0.02126
0.014022 0.014213 0.013777 0.010486
0.043276 0.044578
0.03841
0.036991
0.016673 0.016321 0.010923 0.014795
0.035218
0.032259
0.022238
0.029314
0.014648
0.014326
0.018841
0.03
0.032822
0.019491
0.026646
0.015535
0.013878
0.016398
0.018147
0.030417
0.013683
0.137251
0.006786
0.011045
0.00945
0.01745
0.028975
0.011823
0.002386
0.009802
0.001607
0.008574
0.042068 0.041301 0.033893 0.030018
0.017599 0.017222 0.005688 0.004043
0.006801 0.013857 0.007679 0.003354
0.020455 0.021221 0.015803 0.018565
0.019709 0.014994 0.007317 0.009568
0.024012 0.009527 0.009898 0.018157
0.015444 0.015688 0.017231 0.016612
0.020448 0.019807 0.021299 0.013421
0.021042 0.020423 0.011489 0.018087
107
Tingkat Leverage (LEV) (X2)
No
Kode
Nama Perusahaan
1
AGRO
2
3
4
5
BACA
BBCA
BBKP
BBNI
6
BBNP
7
BBRI
8
BBTN
9
10
11
12
13
14
15
16
BDMN
BMRI
BNBA
BNGA
BNII
BNLI
BSIM
BTPN
17
18
BVIC
INPC
19
MAYA
20
MCOR
21
22
23
24
MEGA
NISP
PNBN
SDRA
Bank Rakyat Indonesia Agro
Niaga Tbk
Bank Capital Indonesia Tbk
Bank Central Asia Tbk
Bank Bukopin Tbk
Bank Negara Indonesia
(Persero) Tbk
Bank Nusantara Parahyangan
Tbk
Bank Rakyat Indonesia
(Persero) Tbk
Bank Tabungan Negara
(Persero) Tbk
Bank Danamon Indonesia Tbk
Bank Mandiri (Persero) Tbk
Bank Bumi Arta Tbk
Bank CIMB Niaga Tbk
Bank Maybank Indonesia Tbk
Bank Permata Tbk
Bank Sinar Mas Tbk
Bank Tabungan Pensiun
Nasional Tbk
Bank Victoria International Tbk
Bank Artha Graha International
Tbk
Bank Maypada International
Tbk
Bank Windu Kentjana
International Tbk
Bank Mega Tbk
Bank OCBC NISP Tbk
Bank Pan Indonesia Tbk.
Bank Woori Saudara Indonesia
1906 Tbk
LEV
2012
2013
0.907943 0.838023
2014
2015
0.85995
0.838315
0.88391 0.873064 0.894972 0.913365
0.882847 0.874545 0.863103 0.849211
0.923934 0.910088 0.91391 0.92015
0.869412 0.876677 0.818939 0.811505
0.919478
0.89461
0.882319 0.872905
0.879806 0.861201
0.87817
0.871216
0.908018 0.911895 0.915253 0.919328
0.815565
0.817287
0.850006
0.885256
0.916496
0.905192
0.879513
0.830532
0.813989
0.860492
0.881724
0.91301
0.91489
0.842186
0.833282
0.81519
0.883203
0.877992
0.898894
0.907835
0.851167
0.818062
0.808953
0.812118
0.879927
0.900118
0.897023
0.868325
0.860685 0.840929
0.81173
0.790394
0.897638 0.914207 0.862847 0.861548
0.905766 0.876734 0.885307 0.889894
0.892481 0.899552 0.923161 0.903034
0.883659 0.869271 0.875012 0.859876
0.903973 0.906884 0.895325 0.831188
0.886893 0.861144 0.855075 0.863784
0.888834 0.880916 0.866444 0.831771
0.929421 0.929798
0.76241
0.793405
108
Efektivitas Pengawasan (IND) (X3)
No
Kode
1
AGRO
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
Nama Perusahaan
Bank Rakyat Indonesia Agro
Niaga Tbk
BACA Bank Capital Indonesia Tbk
BBCA Bank Central Asia Tbk
BBKP Bank Bukopin Tbk
BBNI
Bank Negara Indonesia
(Persero) Tbk
BBNP Bank Nusantara Parahyangan
Tbk
BBRI
Bank Rakyat Indonesia
(Persero) Tbk
BBTN Bank Tabungan Negara
(Persero) Tbk
BDMN Bank Danamon Indonesia Tbk
BMRI Bank Mandiri (Persero) Tbk
BNBA Bank Bumi Arta Tbk
BNGA Bank CIMB Niaga Tbk
BNII
Bank Maybank Indonesia Tbk
BNLI
Bank Permata Tbk
BSIM
Bank Sinar Mas Tbk
BTPN Bank Tabungan Pensiun
Nasional Tbk
BVIC
Bank Victoria International Tbk
INPC
Bank Artha Graha International
Tbk
MAYA Bank Maypada International
Tbk
MCOR Bank Windu Kentjana
International Tbk
MEGA Bank Mega Tbk
NISP
Bank OCBC NISP Tbk
PNBN Bank Pan Indonesia Tbk.
SDRA Bank Woori Saudara Indonesia
1906 Tbk
IND
2012
2013
2014
2015
0.009003 0.012207 0.011286 0.011479
0.009527 0.011307 0.009004 0.008324
0.030042 0.032919 0.034727 0.035932
0.013753 0.014778 0.010062 0.011106
0.024323 0.026722 0.031744 0.020906
0.011314
0.01178
0.011587 0.009015
0.038415 0.039049 0.034441 0.033204
0.013442 0.013064 0.008657 0.011718
0.032404
0.030884
0.019289
0.024318
0.011414
0.011468
0.017102
0.027241
0.031555
0.016143
0.022262
0.012255
0.011375
0.015047
0.016489
0.029633
0.011383
0.011449
0.005536
0.009436
0.008562
0.03892
0.03646
0.030766 0.027362
0.016802 0.014832 0.005734
0.01605
0.028894
0.010678
0.002036
0.00806
0.001508
0.007651
0.00599
0.007166 0.011986 0.005333 0.003189
0.017185 0.017838 0.013072
0.01527
0.016392 0.011379 0.006185 0.007767
0.023363 0.008695 0.010039 0.018565
0.013042 0.013599 0.015101 0.014422
0.017373 0.017033 0.017292 0.010293
0.016778 0.044182 0.011021 0.016698
109
Fraudulent Financial Reporting (EM) (Y)
No
Kode
1
AGRO
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
Nama Perusahaan
Bank Rakyat Indonesia Agro
Niaga Tbk
BACA Bank Capital Indonesia Tbk
BBCA Bank Central Asia Tbk
BBKP Bank Bukopin Tbk
BBNI
Bank Negara Indonesia
(Persero) Tbk
BBNP Bank Nusantara Parahyangan
Tbk
BBRI
Bank Rakyat Indonesia (Persero)
Tbk
BBTN Bank Tabungan Negara
(Persero) Tbk
BDMN Bank Danamon Indonesia Tbk
BMRI Bank Mandiri (Persero) Tbk
BNBA Bank Bumi Arta Tbk
BNGA Bank CIMB Niaga Tbk
BNII
Bank Maybank Indonesia Tbk
BNLI
Bank Permata Tbk
BSIM
Bank Sinar Mas Tbk
BTPN Bank Tabungan Pensiun
Nasional Tbk
BVIC
Bank Victoria International Tbk
INPC
Bank Artha Graha International
Tbk
MAYA Bank Maypada International
Tbk
MCOR Bank Windu Kentjana
International Tbk
MEGA Bank Mega Tbk
NISP
Bank OCBC NISP Tbk
PNBN Bank Pan Indonesia Tbk.
SDRA Bank Woori Saudara Indonesia
1906 Tbk
EM
2012
2013
2014
2015
0.02030
0.00488
-0.04473
-0.03750
-0.02339
0.04901
-0.02736
-0.08603
0.01089
-0.02222
0.08973
0.03663
0.07629
-0.00841
-0.03479
-0.10149
-0.02379
0.06835
-0.08646
0.01564
0.03038
-0.02401
0.09113
-0.07177
0.05269
-0.01608
0.03888
0.02666
0.03946
-0.02385
0.02917
0.04101
0.00167
0.01107
0.05186
-0.16224
-0.06095
0.02714
-0.01697
0.00751
0.02580
0.00326
-0.00101
-0.09231
0.02140
-0.00254
0.02546
0.01167
0.01180
-0.04233
-0.04018
-0.09849
-0.10072
-0.00029
0.09738
0.00180
0.05347
-0.04117
0.02239
0.01750
0.00844
-0.02772
-0.01505
-0.00910
-0.04723
-0.01693
-0.09238
-0.07955
0.04024
0.00024
0.06400
0.03687
-0.03523
-0.08553
-0.02335
0.00358
-0.04518
0.06543
-0.02677
-0.00103
-0.03503
-0.05255
-0.02930
0.07464
-0.01042
-0.06264
-0.02329
-0.09332
-0.05085
-0.02917
-0.02520
0.03019
0.07570
0.02494
-0.03113
0.02036
110
Lampiran 3
HASIL TABULASI DATA DENGAN SPSS 20
Statistik Deskriptif dari Profitabilitas, Tingkat Leverage dan Efektivitas
Pengawasan
Descriptive Statistics
N
Minimum
Maximum
Mean
Std. Deviation
EM
96
-.16224
.09738
-.0071054
.04985525
ROA
96
.0016
.1373
.020160
.0156856
LEV
96
.7624
.9298
.872993
.0360199
IND
96
.0015
.0442
.017001
.0097984
Valid N (listwise)
96
Hasil Uji Normalitas Data
111
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N
Normal Parameters
96
a,b
Most Extreme Differences
Mean
Std. Deviation
0E-7
.04860583
Absolute
.051
Positive
.043
Negative
-.051
Kolmogorov-Smirnov Z
.497
Asymp. Sig. (2-tailed)
.966
a. Test distribution is Normal.
b. Calculated from data.
112
Uji Autokorelasi
b
Model Summary
Model
1
R
.222
R Square
a
Adjusted R
Std. Error of the
Square
Estimate
.049
.018
.04939196
Durbin-Watson
2.192
a. Predictors: (Constant), IND, ROA, LEV
b. Dependent Variable: EM
Uji Heteroskedastisitas
113
Uji Multikolinearitas
Coefficients
Model
a
Unstandardized
Standardized
Coefficients
Coefficients
B
Std. Error
(Constant)
-.010
.127
ROA
-.008
.329
LEV
-.019
IND
1.134
t
Sig.
Beta
Collinearity Statistics
Tolerance
VIF
-.079
.937
-.003
-.026
.979
.963
1.038
.144
-.013
-.130
.897
.960
1.042
.518
.223
2.188
.031
.997
1.003
1
a. Dependent Variable: EM
Hasil Analisis Regresi Linear Berganda
Coefficients
Model
a
Unstandardized Coefficients
Standardized
t
Sig.
Coefficients
B
Std. Error
(Constant)
-.010
.127
ROA
-.008
.329
LEV
-.019
IND
1.134
Beta
-.079
.937
-.003
-.026
.979
.144
-.013
-.130
.897
.518
.223
2.188
.031
1
a. Dependent Variable: EM
Uji Koefisien Determinasi
b
Model Summary
Model
1
R
.222
R Square
a
Adjusted R
Std. Error of the
Square
Estimate
.049
.018
.04939196
a. Predictors: (Constant), IND, ROA, LEV
b. Dependent Variable: EM
114
Uji Simultan (Uji-F)
a
ANOVA
Model
1
Sum of Squares
df
Mean Square
Regression
.012
3
.004
Residual
.224
92
.002
Total
.236
95
F
Sig.
1.597
.196
b
a. Dependent Variable: EM
b. Predictors: (Constant), IND, ROA, LEV
Uji Parsial (Uji-t)
Coefficients
Model
Unstandardized Coefficients
a
Standardized
t
Sig.
Coefficients
B
Std. Error
(Constant)
-.010
.127
ROA
-.008
.329
LEV
-.019
IND
1.134
Beta
-.079
.937
-.003
-.026
.979
.144
-.013
-.130
.897
.518
.223
2.188
.031
1
a. Dependent Variable: EM
115
Lampiran 4
Tabel F
Titik Persentase Distribusi F untuk Probabilita = 0,05
df untuk
penyebut
(N2)
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
df untuk pembilang (N1)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
3.95
3.94
3.94
3.94
3.94
3.94
3.94
3.94
3.94
3.94
3.94
3.93
3.93
3.93
3.93
3.93
3.93
3.93
3.93
3.93
3.93
3.93
3.93
3.92
3.92
3.92
3.92
3.92
3.92
3.92
3.92
3.92
3.92
3.92
3.92
3.92
3.92
3.92
3.91
3.91
3.91
3.91
3.91
3.91
3.91
3.10
3.10
3.09
3.09
3.09
3.09
3.09
3.09
3.09
3.09
3.09
3.09
3.08
3.08
3.08
3.08
3.08
3.08
3.08
3.08
3.08
3.08
3.08
3.08
3.08
3.07
3.07
3.07
3.07
3.07
3.07
3.07
3.07
3.07
3.07
3.07
3.07
3.07
3.07
3.07
3.07
3.06
3.06
3.06
3.06
2.70
2.70
2.70
2.70
2.70
2.70
2.70
2.70
2.70
2.70
2.69
2.69
2.69
2.69
2.69
2.69
2.69
2.69
2.69
2.69
2.69
2.69
2.68
2.68
2.68
2.68
2.68
2.68
2.68
2.68
2.68
2.68
2.68
2.68
2.68
2.68
2.68
2.68
2.67
2.67
2.67
2.67
2.67
2.67
2.67
2.47
2.47
2.47
2.47
2.47
2.47
2.47
2.46
2.46
2.46
2.46
2.46
2.46
2.46
2.46
2.46
2.46
2.46
2.45
2.45
2.45
2.45
2.45
2.45
2.45
2.45
2.45
2.45
2.45
2.45
2.45
2.45
2.45
2.44
2.44
2.44
2.44
2.44
2.44
2.44
2.44
2.44
2.44
2.44
2.44
2.31
2.31
2.31
2.31
2.31
2.31
2.31
2.31
2.31
2.31
2.30
2.30
2.30
2.30
2.30
2.30
2.30
2.30
2.30
2.30
2.30
2.30
2.29
2.29
2.29
2.29
2.29
2.29
2.29
2.29
2.29
2.29
2.29
2.29
2.29
2.29
2.29
2.29
2.28
2.28
2.28
2.28
2.28
2.28
2.28
2.20
2.20
2.20
2.20
2.20
2.19
2.19
2.19
2.19
2.19
2.19
2.19
2.19
2.19
2.19
2.19
2.18
2.18
2.18
2.18
2.18
2.18
2.18
2.18
2.18
2.18
2.18
2.18
2.18
2.18
2.17
2.17
2.17
2.17
2.17
2.17
2.17
2.17
2.17
2.17
2.17
2.17
2.17
2.17
2.17
2.11
2.11
2.11
2.11
2.11
2.11
2.11
2.10
2.10
2.10
2.10
2.10
2.10
2.10
2.10
2.10
2.10
2.10
2.09
2.09
2.09
2.09
2.09
2.09
2.09
2.09
2.09
2.09
2.09
2.09
2.09
2.09
2.08
2.08
2.08
2.08
2.08
2.08
2.08
2.08
2.08
2.08
2.08
2.08
2.08
2.04
2.04
2.04
2.04
2.04
2.04
2.04
2.03
2.03
2.03
2.03
2.03
2.03
2.03
2.03
2.03
2.03
2.03
2.02
2.02
2.02
2.02
2.02
2.02
2.02
2.02
2.02
2.02
2.02
2.02
2.02
2.02
2.01
2.01
2.01
2.01
2.01
2.01
2.01
2.01
2.01
2.01
2.01
2.01
2.01
1.98
1.98
1.98
1.98
1.98
1.98
1.98
1.98
1.98
1.97
1.97
1.97
1.97
1.97
1.97
1.97
1.97
1.97
1.97
1.97
1.97
1.96
1.96
1.96
1.96
1.96
1.96
1.96
1.96
1.96
1.96
1.96
1.96
1.96
1.96
1.95
1.95
1.95
1.95
1.95
1.95
1.95
1.95
1.95
1.95
1.94
1.94
1.93
1.93
1.93
1.93
1.93
1.93
1.93
1.93
1.93
1.92
1.92
1.92
1.92
1.92
1.92
1.92
1.92
1.92
1.92
1.92
1.92
1.91
1.91
1.91
1.91
1.91
1.91
1.91
1.91
1.91
1.91
1.91
1.91
1.91
1.91
1.91
1.90
1.90
1.90
1.90
1.90
1.90
1.90
1.90
1.89
1.89
1.89
1.89
1.89
1.89
1.89
1.89
1.89
1.88
1.88
1.88
1.88
1.88
1.88
1.88
1.88
1.88
1.88
1.88
1.88
1.87
1.87
1.87
1.87
1.87
1.87
1.87
1.87
1.87
1.87
1.87
1.87
1.87
1.87
1.86
1.86
1.86
1.86
1.86
1.86
1.86
1.86
1.86
1.86
1.86
1.86
1.86
1.86
1.85
1.85
1.85
1.85
1.85
1.85
1.85
1.85
1.85
1.85
1.84
1.84
1.84
1.84
1.84
1.84
1.84
1.84
1.84
1.84
1.84
1.84
1.84
1.83
1.83
1.83
1.83
1.83
1.83
1.83
1.83
1.83
1.83
1.83
1.83
1.83
1.83
1.83
1.83
1.82
1.83
1.83
1.83
1.83
1.82
1.82
1.82
1.82
1.82
1.82
1.82
1.82
1.82
1.82
1.81
1.81
1.81
1.81
1.81
1.81
1.81
1.81
1.81
1.81
1.81
1.81
1.80
1.80
1.80
1.80
1.80
1.80
1.80
1.80
1.80
1.80
1.80
1.80
1.80
1.80
1.80
1.79
1.79
1.79
1.79
1.80
1.80
1.80
1.80
1.80
1.80
1.80
1.79
1.79
1.79
1.79
1.79
1.79
1.79
1.79
1.79
1.79
1.78
1.78
1.78
1.78
1.78
1.78
1.78
1.78
1.78
1.78
1.78
1.78
1.78
1.77
1.77
1.77
1.77
1.77
1.77
1.77
1.77
1.77
1.77
1.77
1.77
1.77
1.77
1.77
1.78
1.78
1.78
1.77
1.77
1.77
1.77
1.77
1.77
1.77
1.77
1.77
1.76
1.76
1.76
1.76
1.76
1.76
1.76
1.76
1.76
1.76
1.76
1.75
1.75
1.75
1.75
1.75
1.75
1.75
1.75
1.75
1.75
1.75
1.75
1.75
1.75
1.75
1.74
1.74
1.74
1.74
1.74
1.74
1.74
116
Lampiran 5
Tabel t
Titik Persentase Distribusi t (df = 81 –120)
Pr
df
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
0.25
0.50
0.67753
0.67749
0.67746
0.67742
0.67739
0.67735
0.67732
0.67729
0.67726
0.67723
0.67720
0.67717
0.67714
0.67711
0.67708
0.67705
0.67703
0.67700
0.67698
0.67695
0.67693
0.67690
0.67688
0.67686
0.67683
0.67681
0.67679
0.67677
0.67675
0.67673
0.67671
0.67669
0.67667
0.67665
0.67663
0.67661
0.67659
0.67657
0.67656
0.67654
0.10
0.20
1.29209
1.29196
1.29183
1.29171
1.29159
1.29147
1.29136
1.29125
1.29114
1.29103
1.29092
1.29082
1.29072
1.29062
1.29053
1.29043
1.29034
1.29025
1.29016
1.29007
1.28999
1.28991
1.28982
1.28974
1.28967
1.28959
1.28951
1.28944
1.28937
1.28930
1.28922
1.28916
1.28909
1.28902
1.28896
1.28889
1.28883
1.28877
1.28871
1.28865
0.05
0.10
1.66388
1.66365
1.66342
1.66320
1.66298
1.66277
1.66256
1.66235
1.66216
1.66196
1.66177
1.66159
1.66140
1.66123
1.66105
1.66088
1.66071
1.66055
1.66039
1.66023
1.66008
1.65993
1.65978
1.65964
1.65950
1.65936
1.65922
1.65909
1.65895
1.65882
1.65870
1.65857
1.65845
1.65833
1.65821
1.65810
1.65798
1.65787
1.65776
1.65765
0.025
0.050
1.98969
1.98932
1.98896
1.98861
1.98827
1.98793
1.98761
1.98729
1.98698
1.98667
1.98638
1.98609
1.98580
1.98552
1.98525
1.98498
1.98472
1.98447
1.98422
1.98397
1.98373
1.98350
1.98326
1.98304
1.98282
1.98260
1.98238
1.98217
1.98197
1.98177
1.98157
1.98137
1.98118
1.98099
1.98081
1.98063
1.98045
1.98027
1.98010
1.97993
0.01
0.02
2.37327
2.37269
2.37212
2.37156
2.37102
2.37049
2.36998
2.36947
2.36898
2.36850
2.36803
2.36757
2.36712
2.36667
2.36624
2.36582
2.36541
2.36500
2.36461
2.36422
2.36384
2.36346
2.36310
2.36274
2.36239
2.36204
2.36170
2.36137
2.36105
2.36073
2.36041
2.36010
2.35980
2.35950
2.35921
2.35892
2.35864
2.35837
2.35809
2.35782
0.005
0.010
2.63790
2.63712
2.63637
2.63563
2.63491
2.63421
2.63353
2.63286
2.63220
2.63157
2.63094
2.63033
2.62973
2.62915
2.62858
2.62802
2.62747
2.62693
2.62641
2.62589
2.62539
2.62489
2.62441
2.62393
2.62347
2.62301
2.62256
2.62212
2.62169
2.62126
2.62085
2.62044
2.62004
2.61964
2.61926
2.61888
2.61850
2.61814
2.61778
2.61742
0.001
0.002
3.19392
3.19262
3.19135
3.19011
3.18890
3.18772
3.18657
3.18544
3.18434
3.18327
3.18222
3.18119
3.18019
3.17921
3.17825
3.17731
3.17639
3.17549
3.17460
3.17374
3.17289
3.17206
3.17125
3.17045
3.16967
3.16890
3.16815
3.16741
3.16669
3.16598
3.16528
3.16460
3.16392
3.16326
3.16262
3.16198
3.16135
3.16074
3.16013
3.15954
117