Pengaruh Mekanisme Good Corporate Governance and Profitabilitas Terhadap Manajemen Laba Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia (BEI)
LAMPIRAN Lampiran 1 Daftar Perusahaan Perbankan yang Menjadi Populasi NO. Nama Perusahaan Kode Kriteria Penentuan Sampel Sampel
1
2
Sampel 1
Sampel 2
Sampel 3
Sampel 4
Sampel 5
Sampel 6
Sampel 7
Sampel 8
Sampel 9
Sampel 10
Sampel 11
Sampel 12
Sampel 13
Sampel 14
Sampel 15
Sampel 16
Sampel 17
Sampel 18
Sampel 19
Sampel 20
Sampel 21
Sampel 22
Sampel 23
29. Bank Tabungan Pensiunan Nasional Tbk. BTPN
28. Bank Tabungan Negara (Persero) Tbk. BBTN
27. Bank of India Indonesia Tbk. BSWD
26. Bank Sinarmas Tbk. BSIM
25. Bank Rakyat Indonesia Tbk. BBRI
24. Bank Pundi Indonesia Tbk. BEKS
3
1. Bank Agroniaga Tbk. AGRO
2. Bank Artha Graha Internasional Tbk.
INPC
3. Bank Bukopin Tbk. BBKP
4. Bank Bumi Artha Tbk. BNBA
5. Bank Capital Indonesia Tbk. BACA
6. Bank Central Asia Tbk. BBCA
7. Bank CIMB Niaga Tbk. BNGA
8. Bank Danamon Indonesia Tbk. BDMN
9. Bank Ekonomi Raharja Tbk. BAEK
10. Bank Himpunan Saudara 1906 Tbk. SDRA
11. Bank ICB Bumiputera Tbk. BABP
23. Bank Permata Tbk. BNLI
12. Bank Internasional Indonesia Tbk. BNII
13. Bank Kesawan Tbk. BKSW
14 Bank National Nobu NOBU
15. Bank Mandiri (Persero) Tbk. BMRI
16. Bank Mayapada Tbk. MAYA
17. Bank Mega Tbk. MEGA
18. Bank Mutiara Tbk. BCIC
19. Bank Negara Indonesia Tbk. BBNI
20. Bank Nusantara Parahyangan Tbk. BBNP
21. Bank OCBC NISP Tbk. NISP
22. Bank Pan Indonesia Tbk. PNBN
Sampel 24
Sampel 25
Lnajutan Tabel Populasi
30. Bank Victoria International Tbk. BVIC
Sampel 26
31. Bank Windu Kentjana Int'l Tbk. MCOR
Sampel 27
32. BPD Jawa Barat dan Banten Tbk. BJBR
Sumber : www.idx.com diakses tanggal 21 Oktober 2013 Daftar Perusahaan Perbankan yang Dijadikan Sampel
NO. Nama Perusahaan Kode Listing Date
1. Bank Agroniaga Tbk. AGRO
8 Agustus 2003 2. Bank Artha Graha Internasional Tbk.
INPC
29 Agustus 1990
3. Bank Bukopin Tbk. BBKP
10 Juli 2006
4. Bank Bumi Artha Tbk. BNBA
31 Desember 1999
5. Bank Capital Indonesia Tbk. BACA
4 Oktober 2007
6. Bank Central Asia Tbk. BBCA
31 Mei 2000
7. Bank CIMB Niaga Tbk. BNGA
29 November 1989
8. Bank Danamon Indonesia Tbk. BDMN
6 Desember 1989
9. Bank Ekonomi Raharja Tbk. BAEK
8 Januari 2008
10. Bank Himpunan Saudara 1906 Tbk. SDRA
15 Desember 2006
11. Bank ICB Bumiputera Tbk. BABP
15 Juli 2002
12. Bank Internasional Indonesia Tbk. BNII
21 November 1989
13. Bank Kesawan Tbk. BKSW
21 November 2002
14. Bank Mandiri (Persero) Tbk. BMRI
14 Juli 2003
15. Bank Mayapada Tbk. MAYA
29 Agustus 1997
16. Bank Mega Tbk. MEGA
17 April 2000
17. Bank Mutiara Tbk. BCIC
25 Juni 1997
18. Bank Negara Indonesia Tbk. BBNI
25 November 1996
19. Bank Nusantara Parahyangan Tbk. BBNP
10 Januari 2001
20. Bank OCBC NISP Tbk. NISP
20 Oktober 1994
21. Bank Pan Indonesia Tbk. PNBN
29 Desember 1982
22. Bank Permata Tbk. BNLI
15 Januari 1990
23. Bank Pundi Indonesia Tbk. BEKS
13 Juli 2001
24. Bank Rakyat Indonesia Tbk. BBRI
11 November 2003
25. Bank of India Indonesia Tbk. BSWD
1 Mei 2002
26. Bank Victoria International Tbk. BVIC
30 Juni 1999
27. Bank Windu Kentjana Int'l Tbk. MCOR
3 Juli 2007
Sumber :diakses tanggal 21 Oktober 2013
Lampiran 2 Tabel Pengolahan Data
5 0.600
8 0.500
1
0.9388 0.021 2010
5 0.600
7 BNGA 2009
0.4715 0.036
5 0.600
1
0.4715 0.038 2012
0.4771 0.035 2011
8 0.500
5 0.600
0.5176 0.034 2010
5 0.800
6 BBCA 2009
0.3956 0.0132
3 0.667
0.5654 0.0084 2012
3 0.667
0.7768 0.0074 2011
3 0.667
0.9793 0.0275 2011
0.9794 0.0285 2012
0.217 0.0142 2010
9 BAEK 2009
0.9994 0.0103
3 0.333
1
0.9994 0.0149 2012
4 0.500
0.9996 0.0178 2011
4 0.500
0.9896 0.0221 2010
4 0.500
1
0.6737 0.027
1
8 0.500
0.6737 0.026 2012
8 0.500
0.6742 0.0279 2011
7 0.571
0.5758 0.0028 2010
5 0.400
8 BDMN 2009
0.9794 0.0318
8 0.500
1
No Perusahaan Thn EM Dewan
Komisaris D.Komisaris Independen
4 0.500
6 0.500
1
0.8779 0.0076 2011
6 0.500
1
0.8779 0.0044 2010
6 0.500
1
2 INPC 2009
0.9378 0.0163
0.7388 0.0139 2012
5 0.600
4 0.500
1
0.9562 0.0067 2011
3 0.667
0.9673 0.0018 2010
3 0.667
1
1 AGRO 2009
ROA
Kepemilikan Institusional
0.7426 0.0072 2012
0.8969 0.0066
1
2 0.500
5 BACA 2009
0.909 0.0247
3 0.667
0.909 0.0211 2012
3 0.667
0.909 0.0147 2011
2 0.500
1
0.02 2010
0.909
4 BNBA 2009
3 BBKP 2009
0.6445 0.0183
5 0.600
1
0.6083 0.0187 2012
5 0.600
0.7674 0.0165 2011
4 0.500
1
0.7963 0.0146 2010
6 0.500
3 0.667
Lanjutan tabel Pengolahan data
0.9201 0.0122 2011
1
1 4 0.500 0.9999 0.0245 2011
0.5782 0.0177 2010
3 0.667
16 MEGA 2009
1 6 0.500 0.8837 0.0241
0.9202 0.0207 2012
3 0.333
1
4 0.500
0.5782 0.0229 2012
1
0.2388 0.0606 2010
3 0.667
1
15 MAYA 2009
0.9944 0.035
7 0.429
0.9857 0.034 2012
7 0.571
1
3 0.667
3 0.667
7 0.571
7 0.571
0.7568 0.0159
5 0.600
19 BBNP 2009
0.9797 0.029 2012 7 0.571 0.9741 0.029
7 0.571
1
0.9771 0.025 2011
7 0.571
0.7636 0.017 2010
18 BBNI 2009
0.5782 0.0274
0.9996 0.016
3 0.667
0.9999 0.0217 2012
4 0.500
0.9996 0.0239 2011
3 0.667
1
0.9999 0.0384 2010
3 0.667
17 BCIC 2009
0.9857 0.011 2011
No Perusahaan Thn EM Dewan
Komisaris D.Komisaris Independen
1
0.8274 0.0024 2011
6 0.500
1
0.6707 0.0018 2010
5 0.800
1
11 BABP 2009
0.3177 0.0278
3 0.667
0.03 2012
0.8677 0.0164 2012
0.1103
4 0.500
1
1 2 0.500 0.1103 0.0278 2011
0.1136 0.0241 2010
2 0.500
1
10 SDRA 2009
ROA (X4)
Kepemilikan Institusional
5 0.800
1
0.03 2010
3 1.000
0.9857
6 0.667
1
14 BMRI 2009
0.9003 0.0074
5 0.600
1
0.7014 0.0046 2012
4 0.500
0.7608 0.003 2010 3 1.000 0.7014 0.0017 2011
13 BKSW 2009
4 1.000
1 7 0.571 0.9729 0.0162
0.9738 0.0111 2012
7 0.571
0.9738 0.0101 2011
7 0.571
0.9716 0.0007 2010
5 0.600
1
12 BNII 2009
0.942 0.0009
1
Lanjutan tabel Pengolahan data
25 BSWD 2009
0.9312 0.0366 2012
6 0.500
1
0.9309 0.0293 2011
5 0.600
0.9312 0.035 2010
5 0.600
1
0.9851 0.0515
5 0.600
8 0.500
0.9895 0.0493 2012
6 0.500
1
0.9 0.0464 2011
7 0.429
1
0.5677 0.0373 2010
6 0.500
1
0.9473 0.0314
1 4 0.750 0.9189 0.0098
0.5516 0.011 2010
0.5397 0.0217
4 0.750
0.4714 0.0265 2012
3 0.667
1
0.4874 0.017 2011
4 0.667
1
3 0.667
26 BVIC 2009
1
27 MCOR 2009
1 4 0.500 0.8596 0.0204
0.8616 0.0096 2012
3 0.333
1 3 0.500 0.6711 0.0111 2011
0.01 2010
0.4232
3 0.333
24 BBRI 2009
0.9866 0.0475 2012
2010
0.9051 0.0157
21 PNBN 2009
1 9 0.444 0.851 0.0179
0.851 0.0191 2012
7 0.571
1
0.819 0.0179 2010 8 0.500 0.819 0.0109 2011
8 0.625
20 NISP 2009
4 0.500
0.844 0.0178 2010
1
0.9051 0.0153 2012
5 0.600
ROA 2011
Kepemilikan Institusional
D.Komisaris Independen
Dewan Komisaris
0.9051 0.014 No Perusahaan Thn EM
5 0.600
4 0.500
1
3 0.667
0.8903 0.019 2011
1
0.8502 0.0788 2010 2 0.500 0.8502 0.129 2011
3 0.667
23 BEKS 2009
0.8912 0.017
9 0.556
0.8903 0.017 2012
9 0.556
9 0.556
4 0.500
1
0.8901 0.014 2010
8 0.500
22 BNLI 2009
0.8476 0.0202
4 0.250
0.8428 0.0202 2012
4 0.500
0.835 0.0187 2011
Sumber : www.idx.com diakses tanggal 2 Desember 2013
Lampiran 3
LOGISTIC REGRESSION VARIABLES Manajemen Laba (EM) METHOD=ENTER Dewan Komisaris D.Komisaris Independen Kepemilikan Institusional ROA /CLASSPLOT /PRINT=GOODFIT CORR ITER(1) /CRITERIA=PIN(0.05) POUT(0.10) ITERATE(20) CUT(0.5).
Logistic Regression
Notes
Output Created 18-Feb-2014 11:58:15
Comments Input Active Dataset DataSet1
Filter <none> Weight <none> Split File <none> N of Rows in Working Data File
108 Missing Value Handling
Definition of Missing User-defined missing values are treated as missing Syntax LOGISTIC REGRESSION
VARIABLES DA /METHOD=ENTER Dewan Komisaris D.Komisaris Independen Kepemilikan Institusional ROA /CLASSPLOT /PRINT=GOODFIT CORR
ITER(1) /CRITERIA=PIN(0.05) POUT(0.10) ITERATE(20) CUT(0.5).
Resources Processor Time 00:00:00.016 Elapsed Time 00:00:00.020
[DataSet1]
Case Processing Summary a
Unweighted Cases N Percent Selected Cases Included in 108 100.0
Analysis Missing Cases .0 Total 108 100.0
Unselected Cases .0 Total 108 100.0
Case Processing Summary a
Unweighted Cases N Percent Selected Cases Included in 108 100.0
Analysis Missing Cases .0 Total 108 100.0
Unselected Cases .0 Total 108 100.0
a. If weight is in effect, see classification table for the total number of cases.
Dependent Variable Encoding
Original Value Internal Value dimen sion0
1
1 Block 0: Beginning Block a,b,c Iteration History Iteration Coefficients
- 2 Log likelihood Constant Step 0 1 149.683 -.037 2 149.683 -.037 a. Constant is included in the model.
c. Estimation terminated at iteration number 2 because parameter estimates changed by less than .001. a,b
Classification Table
Observed Predicted EM
Percentage
1 Correct Step 0 EM 55 100.0
1 53 .0 Overall Percentage
50.9 a. Constant is included in the model.
b. The cut value is .500
Variables in the Equation
B S.E. Wald df Sig. Exp(B) Step 0 Constant -.037 .192 .037 1 .847 .964
Variables not in the Equation Score df Sig. Step 0 Variables Dewan Komisaris .609 1 .435 D.Komisaris Independen .208 1 .648 Kepemilikan Institusional .286 1 .593 ROA .372 1 .542
Overall Statistics 1.652 4 .799
Block 1: Method = Enter Iteration History a,b,c,d
Iteration
Coefficients Constant
- 2 Log likelihood
Dewan Komisaris
D.Komisaris Independen
Step 1 1 148.020 1.773 -.079 -1.272 2 148.020 1.798 -.080 -1.291 3 148.020 1.798 -.080 -1.291
a. Method: Enter b. Constant is included in the model.
c. Initial -2 Log Likelihood: 149.683
d. Estimation terminated at iteration number 3 because parameter estimates changed by less than .001.
Iteration History a,b,c,d
Iteration Coefficients Kepemilikan
Institusional ROA Step 1 1 -.382 -2.827
2 -.389 -2.863 3 -.389 -2.863 a. Method: Enter b. Constant is included in the model.
c. Initial -2 Log Likelihood: 149.683
d. Estimation terminated at iteration number 3 because parameter estimates changed by less than .001.
Omnibus Tests of Model Coefficients Chi-square df Sig.
Step 1 Step 1.663 4 .798 Block 1.663 4 .798 Model 1.663 4 .798
Model Summary
Step -2 Log Cox & Snell R Nagelkerke R likelihood Square Square a 1 148.020 .015 .020 a. Estimation terminated at iteration number 3 because parameter estimates changed by less than .001.
Hosmer and Lemeshow Test Step Chi-square df Sig. 1 8.369 8 .398
Contingency Table for Hosmer and Lemeshow Test
11
18
37
1 Step 1 EM
Correct
EM Percentage
9 Classification Table a Observed Predicted
10 5 3.454 4 5.546
11
9 3 4.834 8 6.166
11
8 3 5.126 8 5.874
7 5 5.300 6 5.700
EM = 0 EM = 1 Total Observed Expected Observed Expected
11
6 6 5.507 5 5.493
11
5 8 5.764 3 5.236
11
4 8 5.927 3 5.073
11
3 6 6.134 5 4.866
11
2 5 6.378 6 4.622
11
Step 1 1 6 6.575 5 4.425
67.3
1
25
28
52.8 Overall Percentage
60.2
a. The cut value is .500
Variables in the Equation a B S.E. Wald Df
Step 1 Dewan Komisaris -.080 .112 .513
1 D.Komisaris Independen -1.291 1.670 .597
1 Kepemilikan Institusional -.389 .949 .168
1 ROA -2.863 3.947 .526
1 Constant 1.798 1.559 1.331
1
a. Variable(s) entered on step 1: Dewan Komisaris, D.Komisaris Independen, Kepemilikan Institusional, ROA.
Variables in the Equation a Sig. Exp(B)
Step 1 Dewan Komisaris .474 .923 D.Komisaris Independen .440 .275 Kepemilikan Institusional .682 .678 ROA .468 .057 Constant .249 6.039
a. Variable(s) entered on step 1: Dewan Komisaris, D.Komisaris Independen, Kepemilikan Institusional, ROA.
Correlation Matrix
Dewan D.Komisaris Constant Komisaris Independen
Step 1 Constant 1.000 -.297 -.783 Dewan Komisaris -.297 1.000 .174 D.Komisaris Independen -.783 .174 1.000 Kepemilikan Institusional -.465 -.305 .089 ROA -.498 -.039 .184
Correlation Matrix
Kepemilikan Institusional ROA
Step 1 Constant -.465 -.498 Dewan Komisaris -.305 -.039 D.Komisaris Independen .089 .184 Kepemilikan Institusional 1.000 .101 ROA .101 1.000