Pengaruh Mekanisme Tata Kelola Perusahaan dan Kepemilikan Manajerial Terhadap Agency Cost Pada Perusahaan Property yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2014
LAMPIRAN 1
Daftar Nama Perusahaan Property Sampel Penelitian
No.
KODE
NAMA PERUSAHAAN
1.
APLN
Agung Podomoro Land Tbk.
2.
CTRA
Ciputra Development Tbk
3.
DILD
Intiland Development Tbk
4.
LAMI
Lamicitra Nusantara Tbk
5.
EMDE
Megapolitan Development Tbk
6.
MKPI
Metropolitan Kentjana Tbk
7.
MTLA
Metropolitan Land Tbk
8.
KPIG
MNC Land Tbk
9.
PWON
Pakuwon Jati
10.
PUDP
Pudjiati Prestige Tbk
11.
RBMS
Ristia Bintang Mahkota Sejati Tbk
12.
RDTX
Roda Vivatex Tbk
13.
SMRA
Summarecon Agung Tbk
68
Universitas Sumatera Utara
LAMPIRAN 2
Data Variabel Independen-Dewan Komisaris
DEWAN KOMISARIS
No.
KODE
NAMA PERUSAHAAN
2012
2013
2014
1
APLN
Agung Podomoro Land Tbk
3
3
3
2
CTRA
Ciputra Development Tbk
5
4
4
3
DILD
Intiland Development Tbk
6
6
6
4
LAMI
Lamicitra Nusantara Tbk
3
3
3
5
EMDE
Megapolitan Development Tbk
3
3
3
6
MKPI
Metropolitan Kentjana Tbk
21
22
22
7
MTLA
Metropolitan Land Tbk
6
6
6
8
KPIG
MNC Land
3
3
3
9
PWON
Pakuwon Jati
3
3
3
10
PUDP
Pudjiati Prestige Tbk
3
3
3
11
RBMS
Ristia Bintang Mahkota Sejati Tbk
3
3
3
12
RDTX
Roda Vivatex Tbk
3
3
3
13
SMRA
Summarecon Agung Tbk
4
4
4
69
Universitas Sumatera Utara
LAMPIRAN 3
Data Variabel Independen-Komisaris Independen
KOMISARIS INDEPENDEN
No.
KODE
NAMA PERUSAHAAN
2012
2013
2014
1
APLN
Agung Podomoro Land Tbk
0.333333
0.333333
0.333333
2
CTRA
Ciputra Development Tbk
0.4
0.5
0.5
3
DILD
Intiland Development Tbk
0.333333
0.333333
0.333333
4
LAMI
Lamicitra Nusantara Tbk
0.333333
0.333333
0.333333
5
EMDE
Megapolitan Development Tbk
0.333333
0.333333
0.333333
6
MKPI
Metropolitan Kentjana Tbk
0.285714
0.318182
0.318182
7
MTLA
Metropolitan Land Tbk
0.333333
0.333333
0.333333
8
KPIG
MNC Land
0.333333
0.333333
0.333333
9
PWON
Pakuwon Jati
0.666667
0.666667
0.666667
10
PUDP
Pudjiati Prestige Tbk
0.333333
0.333333
0.333333
11
RBMS
Ristia Bintang Mahkota Sejati
Tbk
0.333333
0.333333
0.333333
12
RDTX
Roda Vivatex Tbk
0.333333
0.333333
0.333333
13
SMRA
Summarecon Agung Tbk
0.5
0.5
0.5
70
Universitas Sumatera Utara
LAMPIRAN 4
Data Variabel Independen-Dewan Direksi
DEWAN DIREKSI
No.
KODE
NAMA PERUSAHAAN
2012
2013
2014
1
APLN
Agung Podomoro Land Tbk
9
8
7
2
CTRA
Ciputra Development Tbk
8
8
8
3
DILD
Intiland Development Tbk
8
8
8
4
LAMI
Lamicitra Nusantara Tbk
7
7
6
5
EMDE
Megapolitan Development Tbk
4
7
7
6
MKPI
Metropolitan Kentjana Tbk
6
5
6
7
MTLA
Metropolitan Land Tbk
5
6
5
8
KPIG
MNC Land
5
7
6
9
PWON
Pakuwon Jati
6
7
7
10
PUDP
Pudjiati Prestige Tbk
2
2
2
11
RBMS
Ristia Bintang Mahkota Sejati Tbk
3
3
3
12
RDTX
Roda Vivatex Tbk
4
3
3
13
SMRA
Summarecon Agung Tbk
7
9
9
71
Universitas Sumatera Utara
LAMPIRAN 5
Data Variabel Independen-Komite Audit
KOMITE AUDIT
No.
KODE
NAMA PERUSAHAAN
2012
2013
2014
1
APLN
Agung Podomoro Land Tbk
3
3
3
2
CTRA
Ciputra Development Tbk
3
3
3
3
DILD
Intiland Development Tbk
4
7
3
4
LAMI
Lamicitra Nusantara Tbk
4
3
3
5
EMDE
Megapolitan Development Tbk
2
3
3
6
MKPI
Metropolitan Kentjana Tbk
4
4
4
7
MTLA
Metropolitan Land Tbk
3
3
3
8
KPIG
MNC Land
3
3
3
9
PWON
Pakuwon Jati
3
3
3
10
PUDP
Pudjiati Prestige Tbk
3
3
3
11
RBMS
Ristia Bintang Mahkota Sejati Tbk
3
3
3
12
RDTX
Roda Vivatex Tbk
2
2
2
13
SMRA
Summarecon Agung Tbk
3
3
3
72
Universitas Sumatera Utara
LAMPIRAN 6
Data Variabel Independen-Kepemilikan Manajerial
KEPEMILIKAN MANAJERIAL
No.
KODE
NAMA PERUSAHAAN
2012
2013
2014
1
APLN
Agung Podomoro Land Tbk
0.070
0.070
0.070
2
CTRA
Ciputra Development Tbk
0.200
0.204
0.200
3
DILD
Intiland Development Tbk
0.000
0.000
0.000
4
LAMI
Lamicitra Nusantara Tbk
0.010
0.010
0.010
5
EMDE
Megapolitan Development Tbk
7.860
7.860
7.860
6
MKPI
Metropolitan Kentjana Tbk
2.846
2.846
2.846
7
MTLA
Metropolitan Land Tbk
0.200
0.320
0.390
8
KPIG
MNC Land
7.350
0.360
1.990
9
PWON
Pakuwon Jati
0.030
0.030
0.030
10
PUDP
Pudjiati Prestige Tbk
4.890
4.890
4.890
11
RBMS
Ristia Bintang Mahkota Sejati Tbk
50.310
50.310
50.310
12
RDTX
Roda Vivatex Tbk
1.270
1.270
1.270
13
SMRA
Summarecon Agung Tbk
0.280
0.280
0.280
73
Universitas Sumatera Utara
LAMPIRAN 7
Data Variabel Dependen-Agency Cost
AGENCY COST
No.
KODE
NAMA PERUSAHAAN
2012
2013
2014
1
APLN
Agung Podomoro Land Tbk
0.309
0.249045429
0.223614
2
CTRA
Ciputra Development Tbk
0.221
0.252403407
0.272478
3
DILD
Intiland Development Tbk
0.207
0.200625969
0.203608
4
LAMI
Lamicitra Nusantara Tbk
0.221
0.20213664
0.206639
5
EMDE
Megapolitan Development Tbk
0.123
0.239878297
0.264016
6
MKPI
Metropolitan Kentjana Tbk
0.348
0.351989402
0.267571
7
MTLA
Metropolitan Land Tbk
0.337
0.301633
0.343842
8
KPIG
MNC Land
0.150
0.079890569
0.101678
9
PWON
Pakuwon Jati
0.286
0.325846116
0.230895
10
PUDP
Pudjiati Prestige Tbk
0.259
0.259185153
0.210568
11
RBMS
Ristia Bintang Mahkota Sejati Tbk
0.273
0.129215405
0.315834
12
RDTX
Roda Vivatex Tbk
0.273
0.26981078
0.262507
13
SMRA
Summarecon Agung Tbk
0.318
0.299710703
0.346799
74
Universitas Sumatera Utara
LAMPIRAN 8
Hasil Output SPSS 20.00
Descriptive Statistics
N
Minimum
Maximum
Mean
Std. Deviation
ATO
39
.080
.352
.24965
.068791
Dewan.Komisaris
39
3.000
22.000
5.07692
4.975649
Kom.Independen
39
.286
.667
.38005
.101860
Dewan.Direksi
39
2.000
9.000
5.92308
2.107438
Komite.Audit
39
2.000
7.000
3.12821
.800641
Kepem.Manajerial
39
.000
50.310
5.48492
13.342642
Valid N (listwise)
39
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N
Normal Parameters
39
a,,b
Mean
Std. Deviation
Most Extreme Differences
.0000000
.05980224
Absolute
.111
Positive
.068
Negative
-.111
Kolmogorov-Smirnov Z
.696
Asymp. Sig. (2-tailed)
.719
a. Test distribution is Normal.
b. Calculated from data.
75
Universitas Sumatera Utara
b
Model Summary
Model
R
1
.494
Adjusted R
Std. Error of the
Square
Estimate
R Square
a
.244
.130
Durbin-Watson
.064173
2.340
a. Predictors: (Constant), Kepem.Manajerial, Komite.Audit, Kom.Independen,
Dewan.Komisaris, Dewan.Direksi
b. Dependent Variable: ATO
Coefficientsa
Standardized
Unstandardized Coefficients
Model
1
B
Std. Error
(Constant)
.171
.063
Dewan.Komisaris
.007
.002
Kom.Independen
.231
Dewan.Direksi
Komite.Audit
Kepem.Manajerial
Coefficients
Beta
t
Sig.
2.702
.011
.481
2.813
.008
.114
.342
2.034
.050
-.001
.006
-.032
-.165
.870
-.012
.015
-.137
-.764
.450
5.880E-5
.001
.011
.065
.949
a. Dependent Variable: ATO
76
Universitas Sumatera Utara
77
Universitas Sumatera Utara
Daftar Nama Perusahaan Property Sampel Penelitian
No.
KODE
NAMA PERUSAHAAN
1.
APLN
Agung Podomoro Land Tbk.
2.
CTRA
Ciputra Development Tbk
3.
DILD
Intiland Development Tbk
4.
LAMI
Lamicitra Nusantara Tbk
5.
EMDE
Megapolitan Development Tbk
6.
MKPI
Metropolitan Kentjana Tbk
7.
MTLA
Metropolitan Land Tbk
8.
KPIG
MNC Land Tbk
9.
PWON
Pakuwon Jati
10.
PUDP
Pudjiati Prestige Tbk
11.
RBMS
Ristia Bintang Mahkota Sejati Tbk
12.
RDTX
Roda Vivatex Tbk
13.
SMRA
Summarecon Agung Tbk
68
Universitas Sumatera Utara
LAMPIRAN 2
Data Variabel Independen-Dewan Komisaris
DEWAN KOMISARIS
No.
KODE
NAMA PERUSAHAAN
2012
2013
2014
1
APLN
Agung Podomoro Land Tbk
3
3
3
2
CTRA
Ciputra Development Tbk
5
4
4
3
DILD
Intiland Development Tbk
6
6
6
4
LAMI
Lamicitra Nusantara Tbk
3
3
3
5
EMDE
Megapolitan Development Tbk
3
3
3
6
MKPI
Metropolitan Kentjana Tbk
21
22
22
7
MTLA
Metropolitan Land Tbk
6
6
6
8
KPIG
MNC Land
3
3
3
9
PWON
Pakuwon Jati
3
3
3
10
PUDP
Pudjiati Prestige Tbk
3
3
3
11
RBMS
Ristia Bintang Mahkota Sejati Tbk
3
3
3
12
RDTX
Roda Vivatex Tbk
3
3
3
13
SMRA
Summarecon Agung Tbk
4
4
4
69
Universitas Sumatera Utara
LAMPIRAN 3
Data Variabel Independen-Komisaris Independen
KOMISARIS INDEPENDEN
No.
KODE
NAMA PERUSAHAAN
2012
2013
2014
1
APLN
Agung Podomoro Land Tbk
0.333333
0.333333
0.333333
2
CTRA
Ciputra Development Tbk
0.4
0.5
0.5
3
DILD
Intiland Development Tbk
0.333333
0.333333
0.333333
4
LAMI
Lamicitra Nusantara Tbk
0.333333
0.333333
0.333333
5
EMDE
Megapolitan Development Tbk
0.333333
0.333333
0.333333
6
MKPI
Metropolitan Kentjana Tbk
0.285714
0.318182
0.318182
7
MTLA
Metropolitan Land Tbk
0.333333
0.333333
0.333333
8
KPIG
MNC Land
0.333333
0.333333
0.333333
9
PWON
Pakuwon Jati
0.666667
0.666667
0.666667
10
PUDP
Pudjiati Prestige Tbk
0.333333
0.333333
0.333333
11
RBMS
Ristia Bintang Mahkota Sejati
Tbk
0.333333
0.333333
0.333333
12
RDTX
Roda Vivatex Tbk
0.333333
0.333333
0.333333
13
SMRA
Summarecon Agung Tbk
0.5
0.5
0.5
70
Universitas Sumatera Utara
LAMPIRAN 4
Data Variabel Independen-Dewan Direksi
DEWAN DIREKSI
No.
KODE
NAMA PERUSAHAAN
2012
2013
2014
1
APLN
Agung Podomoro Land Tbk
9
8
7
2
CTRA
Ciputra Development Tbk
8
8
8
3
DILD
Intiland Development Tbk
8
8
8
4
LAMI
Lamicitra Nusantara Tbk
7
7
6
5
EMDE
Megapolitan Development Tbk
4
7
7
6
MKPI
Metropolitan Kentjana Tbk
6
5
6
7
MTLA
Metropolitan Land Tbk
5
6
5
8
KPIG
MNC Land
5
7
6
9
PWON
Pakuwon Jati
6
7
7
10
PUDP
Pudjiati Prestige Tbk
2
2
2
11
RBMS
Ristia Bintang Mahkota Sejati Tbk
3
3
3
12
RDTX
Roda Vivatex Tbk
4
3
3
13
SMRA
Summarecon Agung Tbk
7
9
9
71
Universitas Sumatera Utara
LAMPIRAN 5
Data Variabel Independen-Komite Audit
KOMITE AUDIT
No.
KODE
NAMA PERUSAHAAN
2012
2013
2014
1
APLN
Agung Podomoro Land Tbk
3
3
3
2
CTRA
Ciputra Development Tbk
3
3
3
3
DILD
Intiland Development Tbk
4
7
3
4
LAMI
Lamicitra Nusantara Tbk
4
3
3
5
EMDE
Megapolitan Development Tbk
2
3
3
6
MKPI
Metropolitan Kentjana Tbk
4
4
4
7
MTLA
Metropolitan Land Tbk
3
3
3
8
KPIG
MNC Land
3
3
3
9
PWON
Pakuwon Jati
3
3
3
10
PUDP
Pudjiati Prestige Tbk
3
3
3
11
RBMS
Ristia Bintang Mahkota Sejati Tbk
3
3
3
12
RDTX
Roda Vivatex Tbk
2
2
2
13
SMRA
Summarecon Agung Tbk
3
3
3
72
Universitas Sumatera Utara
LAMPIRAN 6
Data Variabel Independen-Kepemilikan Manajerial
KEPEMILIKAN MANAJERIAL
No.
KODE
NAMA PERUSAHAAN
2012
2013
2014
1
APLN
Agung Podomoro Land Tbk
0.070
0.070
0.070
2
CTRA
Ciputra Development Tbk
0.200
0.204
0.200
3
DILD
Intiland Development Tbk
0.000
0.000
0.000
4
LAMI
Lamicitra Nusantara Tbk
0.010
0.010
0.010
5
EMDE
Megapolitan Development Tbk
7.860
7.860
7.860
6
MKPI
Metropolitan Kentjana Tbk
2.846
2.846
2.846
7
MTLA
Metropolitan Land Tbk
0.200
0.320
0.390
8
KPIG
MNC Land
7.350
0.360
1.990
9
PWON
Pakuwon Jati
0.030
0.030
0.030
10
PUDP
Pudjiati Prestige Tbk
4.890
4.890
4.890
11
RBMS
Ristia Bintang Mahkota Sejati Tbk
50.310
50.310
50.310
12
RDTX
Roda Vivatex Tbk
1.270
1.270
1.270
13
SMRA
Summarecon Agung Tbk
0.280
0.280
0.280
73
Universitas Sumatera Utara
LAMPIRAN 7
Data Variabel Dependen-Agency Cost
AGENCY COST
No.
KODE
NAMA PERUSAHAAN
2012
2013
2014
1
APLN
Agung Podomoro Land Tbk
0.309
0.249045429
0.223614
2
CTRA
Ciputra Development Tbk
0.221
0.252403407
0.272478
3
DILD
Intiland Development Tbk
0.207
0.200625969
0.203608
4
LAMI
Lamicitra Nusantara Tbk
0.221
0.20213664
0.206639
5
EMDE
Megapolitan Development Tbk
0.123
0.239878297
0.264016
6
MKPI
Metropolitan Kentjana Tbk
0.348
0.351989402
0.267571
7
MTLA
Metropolitan Land Tbk
0.337
0.301633
0.343842
8
KPIG
MNC Land
0.150
0.079890569
0.101678
9
PWON
Pakuwon Jati
0.286
0.325846116
0.230895
10
PUDP
Pudjiati Prestige Tbk
0.259
0.259185153
0.210568
11
RBMS
Ristia Bintang Mahkota Sejati Tbk
0.273
0.129215405
0.315834
12
RDTX
Roda Vivatex Tbk
0.273
0.26981078
0.262507
13
SMRA
Summarecon Agung Tbk
0.318
0.299710703
0.346799
74
Universitas Sumatera Utara
LAMPIRAN 8
Hasil Output SPSS 20.00
Descriptive Statistics
N
Minimum
Maximum
Mean
Std. Deviation
ATO
39
.080
.352
.24965
.068791
Dewan.Komisaris
39
3.000
22.000
5.07692
4.975649
Kom.Independen
39
.286
.667
.38005
.101860
Dewan.Direksi
39
2.000
9.000
5.92308
2.107438
Komite.Audit
39
2.000
7.000
3.12821
.800641
Kepem.Manajerial
39
.000
50.310
5.48492
13.342642
Valid N (listwise)
39
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N
Normal Parameters
39
a,,b
Mean
Std. Deviation
Most Extreme Differences
.0000000
.05980224
Absolute
.111
Positive
.068
Negative
-.111
Kolmogorov-Smirnov Z
.696
Asymp. Sig. (2-tailed)
.719
a. Test distribution is Normal.
b. Calculated from data.
75
Universitas Sumatera Utara
b
Model Summary
Model
R
1
.494
Adjusted R
Std. Error of the
Square
Estimate
R Square
a
.244
.130
Durbin-Watson
.064173
2.340
a. Predictors: (Constant), Kepem.Manajerial, Komite.Audit, Kom.Independen,
Dewan.Komisaris, Dewan.Direksi
b. Dependent Variable: ATO
Coefficientsa
Standardized
Unstandardized Coefficients
Model
1
B
Std. Error
(Constant)
.171
.063
Dewan.Komisaris
.007
.002
Kom.Independen
.231
Dewan.Direksi
Komite.Audit
Kepem.Manajerial
Coefficients
Beta
t
Sig.
2.702
.011
.481
2.813
.008
.114
.342
2.034
.050
-.001
.006
-.032
-.165
.870
-.012
.015
-.137
-.764
.450
5.880E-5
.001
.011
.065
.949
a. Dependent Variable: ATO
76
Universitas Sumatera Utara
77
Universitas Sumatera Utara