Pengaruh Perspektif Positive Accounting Theory, Growth Opportunities dan Operating Cash Flow Terhadap Konservatisme Akuntansi Pada Perusahaan Jasa yang Terdaftar di BEI Periode 2010-2013
Lampiran 1
Daftar Sampel Penelitian
Perusahaan Jasa Sektor Keuangan BEI 2010-2013
Kriteria
Penentuan
No
Nama Perusahaan
Sampel
Kode
Sampel
1
2
3
4
5
6
AGRO
√
√
√
√
√
√
2
Bank Rakyat Indonesia Agro Niaga
Tbk
Bank Agris Tbk
AGRS
-
-
-
-
-
-
3
Bank MNC International Tbk
BABP
√
√
√
-
-
-
4
Bank Capital Indonesia Tbk
BACA
√
√
√
√
-
-
5
Bank Ekonomi Raharja Tbk
BAEK
√
-
√
√
-
√
6
Bank Central Asia Tbk
BBCA
√
√
√
√
√
√
2
7
Bank Bukopin Tbk
BBKP
√
√
√
√
√
√
3
8
Bank Mestika Dharma Tbk
BBMD
-
-
√
√
-
-
9
Bank Negara Indonesia Tbk
BBNI
√
√
√
√
-
-
10
Bank Nusantara Parahyangan Tbk
BBNP
√
√
√
√
-
-
11
Bank Rakyat Indonesia Tbk
BBRI
√
√
√
√
-
√
12
Bank Tabungan Negara Tbk
BBTN
-
-
-
-
-
-
13
Bank Yudha Bhakti Tbk
BBYB
-
-
-
-
-
-
14
Bank Mutiara Tbk
BCIC
√
√
√
√
-
-
15
Bank Danamon Indonesia Tbk
BDMN
√
√
√
√
-
√
16
Bank Pundi Indonesia Tbk
BEKS
√
√
√
√
-
-
17
Bank Ina Perdana Tbk
BINA
-
-
-
-
-
-
18
Bank Jabar Banten Tbk
BJBR
√
√
√
√
√
√
19
Bank pembangunan Daerah JaTim Tbk
KRAS
-
-
-
-
-
-
20
Bank Kesawan Tbk
BKSW
√
√
√
√
-
-
21
Bank Maspion Indonesia Tbk
BMAS
-
-
-
-
-
-
22
Bank Mandiri (Persero) Tbk
BMRI
√
√
√
√
-
-
23
Bank Bumi Arta Tbk
BNBA
-
-
-
-
-
-
1
1
4
Universitas Sumatera Utara
24
Bank CIMB Niaga Tbk
BNGA
√
√
√
√
-
-
25
Bank Internasional Indonesia Tbk
BNII
√
√
√
√
-
-
26
Bank Permata Tbk
BNLI
-
-
-
-
-
-
27
Bank Sinar Mas Tbk
BSIM
√
√
√
√
√
√
28
Bank Swadesi Tbk
BSWD
√
√
√
√
-
-
29
Bank Tabungan Pensiunan Nasional Tbk
BTPN
√
√
√
√
-
√
30
Bank Victoria International Tbk
BVIC
√
√
√
√
√
√
31
Bank Dinar Indonesia Tbk
BNAR
-
-
-
-
-
-
32
Bank Artha Graha International Tbk
INPC
√
√
√
√
√
√
33
Bank Mayapada International Tbk
MAYA
√
√
√
√
-
√
34
Bank Windu Kentjana International Tbk
MCOR
√
√
√
√
-
√
35
Bank Mega Tbk
MEGA
√
√
√
√
-
√
36
Bank Mitraniaga Tbk
NAGA
-
-
-
-
-
-
37
Bank NISP OCBC Tbk
NISP
√
√
√
√
-
-
38
Bank Nationalnobu Tbk
NOBU
-
-
-
-
-
-
39
Bank Pan Indonesia Tbk
PNBN
-
-
-
-
-
-
40
Bank Pan Indonesia Syariah Tbk
PNBS
-
-
-
-
-
-
41
Bank Himpunan Saudara 1906 Tbk
SDRA
√
√
√
√
√
√
42
Asuransi bina Dana Arta Tbk
ABDA
√
√
√
√
-
-
43
Asuransi Harta Aman Pratama Tbk
AHAP
√
√
√
√
-
-
44
Asuransi Multi Artha Guna Tbk
AMAG
√
√
√
√
-
-
45
Asuransi Bintang Tbk
ASBI
√
√
√
√
-
-
46
Asuransi Dayin Mitra Tbk
ASDM
√
√
√
√
-
√
47
Asuransi Jaya Tania Tbk
ASJT
√
√
√
√
-
√
48
Asuransi Mitra Maparya Tbk
ASMI
-
-
-
-
-
-
49
Asuransi Ramayana Tbk
ASRM
√
√
√
√
√
√
50
Lippo General Insurance Tbk
LPGI
√
√
√
√
-
-
51
Maskapai Reasuransi Indonesia Tbk
MREI
√
√
√
√
√
-
52
Panin Insurance Tbk
PNIN
√
√
√
√
√
√
5
6
7
8
9
10
Universitas Sumatera Utara
53
Adira Dinamika Multi Finance Tbk
ADMF
-
-
-
-
-
-
54
Buana Finance Tbk
BBLD
-
-
-
-
-
-
55
BFI Finance Indonesia Tbk
BFIN
√
√
√
√
√
√
56
Batavia Prosperindo Finance Tbk
BPFI
√
√
√
√
-
-
57
Clipan Finance Indonesia Tbk
CFIN
√
√
√
√
√
√
58
Danasupra Erapacific Tbk
DEFI
√
√
√
√
-
√
59
HD Finance Tbk
HDFA
√
√
√
√
-
√
60
Intan Baruprana Finance Tbk
IBFN
-
-
-
-
-
-
61
Indomobil Multi Jasa Tbk
IMJS
-
-
-
-
-
-
62
Mandala Multifinance Tbk
MFIN
√
√
√
√
√
√
63
Magna Finance Tbk
MNGA
-
-
-
-
-
-
64
Tifa Finance Tbk
TIFA
√
√
√
√
√
√
65
Trust Finanace Indonesia Tbk
TRUS
√
√
√
√
-
√
66
Verena Multi Finance Tbk
VRNA
-
-
-
-
-
-
67
Wahana Ottomitra Multiartha Tbk
WOMF
√
√
√
√
-
√
68
Majapahit Securities Tbk
AKSI
√
√
√
√
-
-
69
HD Capital Tbk
HADE
√
√
√
√
-
√
70
Kresna Graha Sekurindo Tbk
KREN
√
√
√
√
√
√
71
Onix Capital Tbk
OCAP
-
-
-
-
-
-
72
Minna Padi Investama Tbk
PADI
√
√
√
√
-
√
73
Panin Securitas Tbk
PANS
√
√
√
√
-
-
74
Panca Global Securities Tbk
PEGE
√
√
√
√
√
√
75
Reliance Securities Tbk
RELI
√
√
√
√
-
√
76
Trimegah Securities Tbk
TRIM
√
√
√
√
-
√
77
Yulie Sekurindo Tbk
YULE
√
√
√
√
-
√
78
PT. Bumi Teknokultura Unggul Tbk
BTEK
√
√
√
√
-
√
JUMLAH
11
12
13
14
15
16
16
Sumber : Olahan Peneliti 2015
Universitas Sumatera Utara
Lampiran 2
DATA PENELITIAN
No
AGRO
Kepemilikan Manajerial
2010
2011
2012
2013
0.21
0.20
0.13
0.06
BBCA
0.28
0.27
0.26
0.26
BBKP
0.30
0.27
0.38
0.19
BJBR
1.22
0.50
0.31
0.31
BSIM
55.81
56.51
56.46
57.17
BVIC
15.72
30.89
34.72
34.72
INPC
9.63
9.63
9.62
6.31
SDRA
0.52
0.52
0.54
0.524
ASRM
55.18
54.93
55.91
55.91
PNIN
2.06
2.06
2.06
2.04
BFIN
0.59
0.55
0.55
0.84
CFIN
37.48
67.55
78.81
54.34
MFIN
5.06
5.06
5.06
5.06
TIFA
37.59
38.61
38.61
38.61
KREN
6.31
6.52
2.92
2.67
PEGE
37.83
34.57
34.58
34.57
Kode Perusahaan
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
No
Kode Perusahaan
AGRO
Kepemilikan Publik
2010
2011
2012
4.43
6.21
6.27
2013
5.55
1
BBCA
50.22
50.23
50.42
50.82
BBKP
23.26
39.09
39.62
43.10
BJBR
38.66
27.27
24.68
24,99
2
3
4
Universitas Sumatera Utara
BSIM
39.75
39.81
33.42
40.03
BVIC
14.54
28.61
33.52
33.52
INPC
47.39
47.39
69.28
48.83
SDRA
35.99
35.99
35.45
35.45
ASRM
21.23
21.14
18.82
18.82
PNIN
28.34
28.34
28.34
28.14
BFIN
42.59
45.11
40.05
40.60
CFIN
25.52
47.53
46.23
31.88
MFIN
0.02
0.02
0.02
0.02
TIFA
27.15
25.75
25.75
25.75
KREN
24.44
241.12
9.00
52.23
PEGE
43.50
50.83
50.83
50.82
Laverage
2011
2012
0.90
0.91
2013
0.84
5
6
7
8
9
10
11
12
13
14
15
16
No
Kode Perusahaan
AGRO
2010
0.91
BBCA
0.89
0.89
0.88
0.87
BBKP
0.94
0.92
0.92
0.01
BJBR
0.86
0.86
0.87
0.86
BSIM
0.99
0.92
0.88
0.84
BVIC
0.93
0.90
0.90
0.91
INPC
0.94
0.94
0.90
0.87
SDRA
0.88
0.91
0.93
0.93
ASRM
0.69
0.72
0.85
0.84
PNIN
0.29
0.30
0.29
0.21
BFIN
0.50
0.55
0.56
0.59
1
2
3
4
5
6
7
8
9
10
11
Universitas Sumatera Utara
CFIN
0.45
0.54
0.49
0.54
MFIN
0.81
0.81
0.78
0.72
TIFA
0.78
0.80
0.78
0.75
KREN
0.63
0.63
0.47
0.34
PEGE
0.65
0.40
0.10
0.12
12
13
14
15
16
No
AGRO
2010
28.75
Firm Size
2011
2012
21.97
22.12
BBCA
33.41
33.58
33.72
33.84
BBKP
31.49
31.68
31.82
31.87
BJBR
31.4
31.63
31.89
31.89
BSIM
30.05
30.44
30.35
30.49
BVIC
29.96
30.1
30.29
30.58
INPC
30.47
30.59
30.65
30.68
SDRA
28.81
29.26
29.66
29.74
ASRM
26.85
27.14
27.7
27.79
PNIN
29.88
30.08
30.2
30.51
BFIN
28.98
29.3
29.51
29.75
CFIN
28.62
29.2
29.21
29.44
MFIN
28.77
28.96
29.03
29.01
TIFA
27.33
27.65
27.71
27.66
KREN
27.31
27.31
27.06
26.91
PEGE
26.63
26.21
25.91
26.02
Kode Perusahaan
2013
29.26
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
Universitas Sumatera Utara
No
Kode Perusahaan
Intensitas Modal
2011
2012
0.29
0.15
AGRO
2010
0.10
2013
0.16
BBCA
0.24
0.25
0.38
0.37
BBKP
0.20
0.16
0.19
0.20
BJBR
0.19
0.17
0.18
0.16
BSIM
0.21
0.22
0.25
0.27
BVIC
0.17
0.21
0.21
0.16
INPC
0.15
0.13
0.39
0.38
SDRA
0.19
0.19
0.20
0.19
ASRM
0.08
0.09
0.19
0.19
PNIN
0.02
0.01
0.03
0.02
BFIN
0.23
0.23
0.25
0.29
CFIN
0.09
0.07
0.07
0.07
MFIN
0.23
0.19
0.18
0.18
TIFA
0.03
0.02
0.03
0.05
KREN
0.23
0.28
0.20
0.28
PEGE
0.27
0.23
0.26
0.33
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
No
Kode Perusahaan
AGRO
Growth Opportunities
2010
2011
2012
2.07
1.75
1.41
2013
1.05
1
BBCA
4.57
4.64
4.29
3.70
BBKP
1.38
1.06
0.97
0.85
BJBR
1.83
1.48
1.71
1.28
BSIM
3397.63
1.51
1.27
1.14
BVIC
1.85
0.79
0.52
0.49
INPC
0.87
0.71
0.49
0.46
2
3
4
5
6
7
Universitas Sumatera Utara
SDRA
1.71
1.08
2.50
3.57
ASRM
0.78
0.81
1.28
1.15
PNIN
0.34
0.21
0.22
0.21
BFIN
1.46
1.83
1.08
1.12
CFIN
1.68
0.60
0.43
0.52
1202.43 1609.30
894.79
812.27
8
9
10
11
12
MFIN
13
TIFA
1.23
1.05
1.08
1.24
KREN
3.01
2.13
2.89
3.66
PEGE
0.82
1.36
0.99
1.11
14
15
16
No
Kode Perusahaan
AGRO
Operating Cash Flow
2010
2011
2012
0.02
1.48
-0.01
2013
-0.06
1
BBCA
0.01
-0.10
0.06
0.01
BBKP
0.11
-0.06
0.04
-0.01
BJBR
0.14
0.04
0.09
-0.15
BSIM
0.06
0.07
-0.07
-0.01
BVIC
0.23
-0.03
0.03
-0.03
INPC
0.13
0.01
-0.06
0.01
SDRA
0.02
0.14
0.06
-0.03
ASRM
-0.30
0.15
0.02
0.03
PNIN
0.01
0.07
-0.01
-0.012
BFIN
-0.19
-0.27
-0.18
-0.16
CFIN
-0.27
-0.34
0.07
-0.12
MFIN
-0.05
-0.22
0.13
0.13
TIFA
-0.40
-0.18
0.08
0.23
2
3
4
5
6
7
8
9
10
11
12
13
14
Universitas Sumatera Utara
KREN
0.02
-0.32
-0.10
0.02
PEGE
-0.10
0.01
-0.47
0.08
15
16
No
Kode
Perusahaan
Konservatisme Akuntansi
2010
AGRO
(24,786,709,000.00)
BBCA
2011
2012
2013
294,842,785,000.00
(513,804,562,735.00)
46,130,980,000.00
(2,996,871,500,000.00)
37,599,971,500,000.00
(27,282,760,500,000.00)
BBKP
(4,764,573,000,000.00)
3,669,349,000,000.00
(2,309,149,000,000.00)
1,573,503,000,000.00
BJBR
(5,755,637,000,000.00)
(1,793,725,000,000.00)
(5,880,964,000,000.00)
11,146,980,000,000.00
BSIM
(765,160,000,000.00)
(1,341,291,000,000.00)
1,252,728,000,000.00
230,618,000,000.00
BVIC
(2,338,119,087,000.00)
370,972,711,000.00
(383,073,524,000.00)
612,292,779,000.00
INPC
(2,133,520,366,736.00)
(162,765,466,697.00)
1,319,222,000,000.00
23,246,000,000.00
SDRA
(37,399,956,299.00)
(662,437,000,000.00)
(388,013,000,000.00)
287,414,000,000.00
ASRM
143,153,963,305.00
(87,757,158,536.00)
(17,581,243,938.00)
(21,240,390,094.00)
PNIN
5,840,000,000.00
(761,746,000,000.00)
41,244,000,000.00
241,115,000,000.00
BFIN
817,447,000,000.00
1,515,397,000,000.00
1,299,335,000,000.00
1,459,412,000,000.00
CFIN
759,699,254,000.00
1,667,963,724,000.00
(311,759,112,000.00)
800,816,271,000.00
MFIN
225,499,300,000.00
919,338,100,000.00
(419,083,000,000.00)
(397,069,000,000.00)
TIFA
304,114,861,000.00
189,145,055,000.00
(79,669,925,000.00)
(227,388,414,000.00)
KREN
1,680,758,061.00
252,390,114,204.00
83,065,966,924.00
39,001,847,990.00
PEGE
44,604,694,059.00
3,940,023,170.00
92,030,683,879.00
(8,716,646,733.00)
1
(3,652,159,000,000.00)
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
Universitas Sumatera Utara
Lampiran 3
Hasil Output SPSS
Analisis Statistik Desktiptif
Descriptive Statistics
N
Minimum
Maximum
Mean
Std. Deviation
Kepemilikan Manajerial
64
.0606
78.8103
18.577905
22.9487626
Kepemilikan Publik
64
.0245
241.1211
35.059629
30.4546836
Leverage
64
.0009
.9398
.716219
.2443184
Firm Size
64
21.9700
33.8400
29.313750
2.2974468
Intensitas Model
64
.0169
.3890
.185711
.0933993
Growth Opportunities
64
.2083
8.9470
1.728366
1.6244048
Operating Cash Flow
64
-.4745
1.4761
-.007591
.2379383
Konservatisme Akuntansi
64
-2.7283E13
3.7600E13
5.961383E10
6.2359498E12
Valid N (listwise)
64
Sumber: hasil olahan software SPSS
Uji Asumsi Klasik
1) Uji Normalitas
1. Uji statistik non parametric Kolmogorov-Smirnov (K-S)
Tabel 4.2 Uji Normalitas
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N
64
Kolmogorov-Smirnov Z
.583
Asymp. Sig. (2-tailed)
.886
a. Test distribution is Normal.
b. Calculated from data.
Sumber: hasil olahan software SPSS
2. Grafik histogram
Universitas Sumatera Utara
Gambar 4.1 Histogram untuk Pengujian Asumsi Normalitas
3. Normal Probability Plot
Gambar 4.2 Uji Normalitas dengan Normal Probability Plot
2) Uji Asumsi Multikolinearitas
Tabel 4.2 Uji Asumsi Multikolinearitas
Collinearity Statistics
Model
1
Tolerance
VIF
(Constant)
Operating Cash Flow
.838
1.193
Kepemilikan Manajerial
.767
1.303
Kepemilikan Publik
.953
1.049
Leverage
.901
1.109
Firm Size
.861
1.161
Intensitas Model
.703
1.422
Growth Opportunities
.601
1.663
Sumber: hasil olahan software SPSS
3) Uji Autokorelasi
Universitas Sumatera Utara
Tabel 4.3 Uji Autokorelasi
Model
Durbin-Watson
1
1.848
Sumber: hasil olahan software SPSS
4) Uji Heteroskedastisitas
Gambar 4.3 Uji Heteroskedastisitas
Pengujian Hipotesis
1.
Analisis Koefisien Determinasi
Tabel 4.4 Koefisien Determinasi
Std. Error of the
Model
1
R
R Square
.808a
Adjusted R Square
.654
.564
Estimate
1.39390
Sumber: hasil olahan software SPSS
2. Uji Signifikansi Koefisien Regresi Parsial secara Menyeluruh (Uji F)
Gambar 4.4 Menentukan Nilai
Tabel dengan Microsoft Excel
Universitas Sumatera Utara
Tabel 4.5 Uji Signifikansi Simultan (Uji F)
ANOVAb
Model
1
Sum of Squares
df
Mean Square
F
Regression
98.967
7
14.138
Residual
52.460
27
1.943
151.427
34
Total
Sig.
7.277
.000a
a. Predictors: (Constant), Growth Opportunities, Kepemilikan Publik, Operating Cash Flow, Leverage, Firm
Size, Kepemilikan Manajerial, Intensitas Model
b. Dependent Variable: Konservatisme Akuntansi
3. Analisis Regresi Linear Berganda dan Uji Signifikansi Koefisien Regresi Parsial
secara Individu (Uji t)
Tabel 4.5 Uji Signifikansi Koefisien Regresi Parsial Secara Individu
Standardized
Unstandardized Coefficients
Model
1
B
(Constant)
Std. Error
-36.264
11.355
-8.524
1.979
Kepemilikan Manajerial (X2)
-.263
Kepemilikan Publik (X3)
Coefficients
Beta
t
Sig.
-3.194
.004
-.533
-4.307
.000
.128
-.266
-2.054
.049
-.070
.135
-.060
-.519
.608
Leverage (X4)
.167
.210
.095
.796
.433
Firm Size (X5)
18.679
3.339
.683
5.594
.000
Intensitas Model (X6)
.278
.333
.113
.836
.410
Growth Opportunities (X7)
.184
.423
.064
.435
.667
Operating Cash Flow (X1)
Sumber: hasil olahan software SPSS
Gambar 4.5 Menentukan Nilai Tabel dengan Microsoft Excel dengan df=56
Universitas Sumatera Utara
Daftar Sampel Penelitian
Perusahaan Jasa Sektor Keuangan BEI 2010-2013
Kriteria
Penentuan
No
Nama Perusahaan
Sampel
Kode
Sampel
1
2
3
4
5
6
AGRO
√
√
√
√
√
√
2
Bank Rakyat Indonesia Agro Niaga
Tbk
Bank Agris Tbk
AGRS
-
-
-
-
-
-
3
Bank MNC International Tbk
BABP
√
√
√
-
-
-
4
Bank Capital Indonesia Tbk
BACA
√
√
√
√
-
-
5
Bank Ekonomi Raharja Tbk
BAEK
√
-
√
√
-
√
6
Bank Central Asia Tbk
BBCA
√
√
√
√
√
√
2
7
Bank Bukopin Tbk
BBKP
√
√
√
√
√
√
3
8
Bank Mestika Dharma Tbk
BBMD
-
-
√
√
-
-
9
Bank Negara Indonesia Tbk
BBNI
√
√
√
√
-
-
10
Bank Nusantara Parahyangan Tbk
BBNP
√
√
√
√
-
-
11
Bank Rakyat Indonesia Tbk
BBRI
√
√
√
√
-
√
12
Bank Tabungan Negara Tbk
BBTN
-
-
-
-
-
-
13
Bank Yudha Bhakti Tbk
BBYB
-
-
-
-
-
-
14
Bank Mutiara Tbk
BCIC
√
√
√
√
-
-
15
Bank Danamon Indonesia Tbk
BDMN
√
√
√
√
-
√
16
Bank Pundi Indonesia Tbk
BEKS
√
√
√
√
-
-
17
Bank Ina Perdana Tbk
BINA
-
-
-
-
-
-
18
Bank Jabar Banten Tbk
BJBR
√
√
√
√
√
√
19
Bank pembangunan Daerah JaTim Tbk
KRAS
-
-
-
-
-
-
20
Bank Kesawan Tbk
BKSW
√
√
√
√
-
-
21
Bank Maspion Indonesia Tbk
BMAS
-
-
-
-
-
-
22
Bank Mandiri (Persero) Tbk
BMRI
√
√
√
√
-
-
23
Bank Bumi Arta Tbk
BNBA
-
-
-
-
-
-
1
1
4
Universitas Sumatera Utara
24
Bank CIMB Niaga Tbk
BNGA
√
√
√
√
-
-
25
Bank Internasional Indonesia Tbk
BNII
√
√
√
√
-
-
26
Bank Permata Tbk
BNLI
-
-
-
-
-
-
27
Bank Sinar Mas Tbk
BSIM
√
√
√
√
√
√
28
Bank Swadesi Tbk
BSWD
√
√
√
√
-
-
29
Bank Tabungan Pensiunan Nasional Tbk
BTPN
√
√
√
√
-
√
30
Bank Victoria International Tbk
BVIC
√
√
√
√
√
√
31
Bank Dinar Indonesia Tbk
BNAR
-
-
-
-
-
-
32
Bank Artha Graha International Tbk
INPC
√
√
√
√
√
√
33
Bank Mayapada International Tbk
MAYA
√
√
√
√
-
√
34
Bank Windu Kentjana International Tbk
MCOR
√
√
√
√
-
√
35
Bank Mega Tbk
MEGA
√
√
√
√
-
√
36
Bank Mitraniaga Tbk
NAGA
-
-
-
-
-
-
37
Bank NISP OCBC Tbk
NISP
√
√
√
√
-
-
38
Bank Nationalnobu Tbk
NOBU
-
-
-
-
-
-
39
Bank Pan Indonesia Tbk
PNBN
-
-
-
-
-
-
40
Bank Pan Indonesia Syariah Tbk
PNBS
-
-
-
-
-
-
41
Bank Himpunan Saudara 1906 Tbk
SDRA
√
√
√
√
√
√
42
Asuransi bina Dana Arta Tbk
ABDA
√
√
√
√
-
-
43
Asuransi Harta Aman Pratama Tbk
AHAP
√
√
√
√
-
-
44
Asuransi Multi Artha Guna Tbk
AMAG
√
√
√
√
-
-
45
Asuransi Bintang Tbk
ASBI
√
√
√
√
-
-
46
Asuransi Dayin Mitra Tbk
ASDM
√
√
√
√
-
√
47
Asuransi Jaya Tania Tbk
ASJT
√
√
√
√
-
√
48
Asuransi Mitra Maparya Tbk
ASMI
-
-
-
-
-
-
49
Asuransi Ramayana Tbk
ASRM
√
√
√
√
√
√
50
Lippo General Insurance Tbk
LPGI
√
√
√
√
-
-
51
Maskapai Reasuransi Indonesia Tbk
MREI
√
√
√
√
√
-
52
Panin Insurance Tbk
PNIN
√
√
√
√
√
√
5
6
7
8
9
10
Universitas Sumatera Utara
53
Adira Dinamika Multi Finance Tbk
ADMF
-
-
-
-
-
-
54
Buana Finance Tbk
BBLD
-
-
-
-
-
-
55
BFI Finance Indonesia Tbk
BFIN
√
√
√
√
√
√
56
Batavia Prosperindo Finance Tbk
BPFI
√
√
√
√
-
-
57
Clipan Finance Indonesia Tbk
CFIN
√
√
√
√
√
√
58
Danasupra Erapacific Tbk
DEFI
√
√
√
√
-
√
59
HD Finance Tbk
HDFA
√
√
√
√
-
√
60
Intan Baruprana Finance Tbk
IBFN
-
-
-
-
-
-
61
Indomobil Multi Jasa Tbk
IMJS
-
-
-
-
-
-
62
Mandala Multifinance Tbk
MFIN
√
√
√
√
√
√
63
Magna Finance Tbk
MNGA
-
-
-
-
-
-
64
Tifa Finance Tbk
TIFA
√
√
√
√
√
√
65
Trust Finanace Indonesia Tbk
TRUS
√
√
√
√
-
√
66
Verena Multi Finance Tbk
VRNA
-
-
-
-
-
-
67
Wahana Ottomitra Multiartha Tbk
WOMF
√
√
√
√
-
√
68
Majapahit Securities Tbk
AKSI
√
√
√
√
-
-
69
HD Capital Tbk
HADE
√
√
√
√
-
√
70
Kresna Graha Sekurindo Tbk
KREN
√
√
√
√
√
√
71
Onix Capital Tbk
OCAP
-
-
-
-
-
-
72
Minna Padi Investama Tbk
PADI
√
√
√
√
-
√
73
Panin Securitas Tbk
PANS
√
√
√
√
-
-
74
Panca Global Securities Tbk
PEGE
√
√
√
√
√
√
75
Reliance Securities Tbk
RELI
√
√
√
√
-
√
76
Trimegah Securities Tbk
TRIM
√
√
√
√
-
√
77
Yulie Sekurindo Tbk
YULE
√
√
√
√
-
√
78
PT. Bumi Teknokultura Unggul Tbk
BTEK
√
√
√
√
-
√
JUMLAH
11
12
13
14
15
16
16
Sumber : Olahan Peneliti 2015
Universitas Sumatera Utara
Lampiran 2
DATA PENELITIAN
No
AGRO
Kepemilikan Manajerial
2010
2011
2012
2013
0.21
0.20
0.13
0.06
BBCA
0.28
0.27
0.26
0.26
BBKP
0.30
0.27
0.38
0.19
BJBR
1.22
0.50
0.31
0.31
BSIM
55.81
56.51
56.46
57.17
BVIC
15.72
30.89
34.72
34.72
INPC
9.63
9.63
9.62
6.31
SDRA
0.52
0.52
0.54
0.524
ASRM
55.18
54.93
55.91
55.91
PNIN
2.06
2.06
2.06
2.04
BFIN
0.59
0.55
0.55
0.84
CFIN
37.48
67.55
78.81
54.34
MFIN
5.06
5.06
5.06
5.06
TIFA
37.59
38.61
38.61
38.61
KREN
6.31
6.52
2.92
2.67
PEGE
37.83
34.57
34.58
34.57
Kode Perusahaan
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
No
Kode Perusahaan
AGRO
Kepemilikan Publik
2010
2011
2012
4.43
6.21
6.27
2013
5.55
1
BBCA
50.22
50.23
50.42
50.82
BBKP
23.26
39.09
39.62
43.10
BJBR
38.66
27.27
24.68
24,99
2
3
4
Universitas Sumatera Utara
BSIM
39.75
39.81
33.42
40.03
BVIC
14.54
28.61
33.52
33.52
INPC
47.39
47.39
69.28
48.83
SDRA
35.99
35.99
35.45
35.45
ASRM
21.23
21.14
18.82
18.82
PNIN
28.34
28.34
28.34
28.14
BFIN
42.59
45.11
40.05
40.60
CFIN
25.52
47.53
46.23
31.88
MFIN
0.02
0.02
0.02
0.02
TIFA
27.15
25.75
25.75
25.75
KREN
24.44
241.12
9.00
52.23
PEGE
43.50
50.83
50.83
50.82
Laverage
2011
2012
0.90
0.91
2013
0.84
5
6
7
8
9
10
11
12
13
14
15
16
No
Kode Perusahaan
AGRO
2010
0.91
BBCA
0.89
0.89
0.88
0.87
BBKP
0.94
0.92
0.92
0.01
BJBR
0.86
0.86
0.87
0.86
BSIM
0.99
0.92
0.88
0.84
BVIC
0.93
0.90
0.90
0.91
INPC
0.94
0.94
0.90
0.87
SDRA
0.88
0.91
0.93
0.93
ASRM
0.69
0.72
0.85
0.84
PNIN
0.29
0.30
0.29
0.21
BFIN
0.50
0.55
0.56
0.59
1
2
3
4
5
6
7
8
9
10
11
Universitas Sumatera Utara
CFIN
0.45
0.54
0.49
0.54
MFIN
0.81
0.81
0.78
0.72
TIFA
0.78
0.80
0.78
0.75
KREN
0.63
0.63
0.47
0.34
PEGE
0.65
0.40
0.10
0.12
12
13
14
15
16
No
AGRO
2010
28.75
Firm Size
2011
2012
21.97
22.12
BBCA
33.41
33.58
33.72
33.84
BBKP
31.49
31.68
31.82
31.87
BJBR
31.4
31.63
31.89
31.89
BSIM
30.05
30.44
30.35
30.49
BVIC
29.96
30.1
30.29
30.58
INPC
30.47
30.59
30.65
30.68
SDRA
28.81
29.26
29.66
29.74
ASRM
26.85
27.14
27.7
27.79
PNIN
29.88
30.08
30.2
30.51
BFIN
28.98
29.3
29.51
29.75
CFIN
28.62
29.2
29.21
29.44
MFIN
28.77
28.96
29.03
29.01
TIFA
27.33
27.65
27.71
27.66
KREN
27.31
27.31
27.06
26.91
PEGE
26.63
26.21
25.91
26.02
Kode Perusahaan
2013
29.26
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
Universitas Sumatera Utara
No
Kode Perusahaan
Intensitas Modal
2011
2012
0.29
0.15
AGRO
2010
0.10
2013
0.16
BBCA
0.24
0.25
0.38
0.37
BBKP
0.20
0.16
0.19
0.20
BJBR
0.19
0.17
0.18
0.16
BSIM
0.21
0.22
0.25
0.27
BVIC
0.17
0.21
0.21
0.16
INPC
0.15
0.13
0.39
0.38
SDRA
0.19
0.19
0.20
0.19
ASRM
0.08
0.09
0.19
0.19
PNIN
0.02
0.01
0.03
0.02
BFIN
0.23
0.23
0.25
0.29
CFIN
0.09
0.07
0.07
0.07
MFIN
0.23
0.19
0.18
0.18
TIFA
0.03
0.02
0.03
0.05
KREN
0.23
0.28
0.20
0.28
PEGE
0.27
0.23
0.26
0.33
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
No
Kode Perusahaan
AGRO
Growth Opportunities
2010
2011
2012
2.07
1.75
1.41
2013
1.05
1
BBCA
4.57
4.64
4.29
3.70
BBKP
1.38
1.06
0.97
0.85
BJBR
1.83
1.48
1.71
1.28
BSIM
3397.63
1.51
1.27
1.14
BVIC
1.85
0.79
0.52
0.49
INPC
0.87
0.71
0.49
0.46
2
3
4
5
6
7
Universitas Sumatera Utara
SDRA
1.71
1.08
2.50
3.57
ASRM
0.78
0.81
1.28
1.15
PNIN
0.34
0.21
0.22
0.21
BFIN
1.46
1.83
1.08
1.12
CFIN
1.68
0.60
0.43
0.52
1202.43 1609.30
894.79
812.27
8
9
10
11
12
MFIN
13
TIFA
1.23
1.05
1.08
1.24
KREN
3.01
2.13
2.89
3.66
PEGE
0.82
1.36
0.99
1.11
14
15
16
No
Kode Perusahaan
AGRO
Operating Cash Flow
2010
2011
2012
0.02
1.48
-0.01
2013
-0.06
1
BBCA
0.01
-0.10
0.06
0.01
BBKP
0.11
-0.06
0.04
-0.01
BJBR
0.14
0.04
0.09
-0.15
BSIM
0.06
0.07
-0.07
-0.01
BVIC
0.23
-0.03
0.03
-0.03
INPC
0.13
0.01
-0.06
0.01
SDRA
0.02
0.14
0.06
-0.03
ASRM
-0.30
0.15
0.02
0.03
PNIN
0.01
0.07
-0.01
-0.012
BFIN
-0.19
-0.27
-0.18
-0.16
CFIN
-0.27
-0.34
0.07
-0.12
MFIN
-0.05
-0.22
0.13
0.13
TIFA
-0.40
-0.18
0.08
0.23
2
3
4
5
6
7
8
9
10
11
12
13
14
Universitas Sumatera Utara
KREN
0.02
-0.32
-0.10
0.02
PEGE
-0.10
0.01
-0.47
0.08
15
16
No
Kode
Perusahaan
Konservatisme Akuntansi
2010
AGRO
(24,786,709,000.00)
BBCA
2011
2012
2013
294,842,785,000.00
(513,804,562,735.00)
46,130,980,000.00
(2,996,871,500,000.00)
37,599,971,500,000.00
(27,282,760,500,000.00)
BBKP
(4,764,573,000,000.00)
3,669,349,000,000.00
(2,309,149,000,000.00)
1,573,503,000,000.00
BJBR
(5,755,637,000,000.00)
(1,793,725,000,000.00)
(5,880,964,000,000.00)
11,146,980,000,000.00
BSIM
(765,160,000,000.00)
(1,341,291,000,000.00)
1,252,728,000,000.00
230,618,000,000.00
BVIC
(2,338,119,087,000.00)
370,972,711,000.00
(383,073,524,000.00)
612,292,779,000.00
INPC
(2,133,520,366,736.00)
(162,765,466,697.00)
1,319,222,000,000.00
23,246,000,000.00
SDRA
(37,399,956,299.00)
(662,437,000,000.00)
(388,013,000,000.00)
287,414,000,000.00
ASRM
143,153,963,305.00
(87,757,158,536.00)
(17,581,243,938.00)
(21,240,390,094.00)
PNIN
5,840,000,000.00
(761,746,000,000.00)
41,244,000,000.00
241,115,000,000.00
BFIN
817,447,000,000.00
1,515,397,000,000.00
1,299,335,000,000.00
1,459,412,000,000.00
CFIN
759,699,254,000.00
1,667,963,724,000.00
(311,759,112,000.00)
800,816,271,000.00
MFIN
225,499,300,000.00
919,338,100,000.00
(419,083,000,000.00)
(397,069,000,000.00)
TIFA
304,114,861,000.00
189,145,055,000.00
(79,669,925,000.00)
(227,388,414,000.00)
KREN
1,680,758,061.00
252,390,114,204.00
83,065,966,924.00
39,001,847,990.00
PEGE
44,604,694,059.00
3,940,023,170.00
92,030,683,879.00
(8,716,646,733.00)
1
(3,652,159,000,000.00)
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
Universitas Sumatera Utara
Lampiran 3
Hasil Output SPSS
Analisis Statistik Desktiptif
Descriptive Statistics
N
Minimum
Maximum
Mean
Std. Deviation
Kepemilikan Manajerial
64
.0606
78.8103
18.577905
22.9487626
Kepemilikan Publik
64
.0245
241.1211
35.059629
30.4546836
Leverage
64
.0009
.9398
.716219
.2443184
Firm Size
64
21.9700
33.8400
29.313750
2.2974468
Intensitas Model
64
.0169
.3890
.185711
.0933993
Growth Opportunities
64
.2083
8.9470
1.728366
1.6244048
Operating Cash Flow
64
-.4745
1.4761
-.007591
.2379383
Konservatisme Akuntansi
64
-2.7283E13
3.7600E13
5.961383E10
6.2359498E12
Valid N (listwise)
64
Sumber: hasil olahan software SPSS
Uji Asumsi Klasik
1) Uji Normalitas
1. Uji statistik non parametric Kolmogorov-Smirnov (K-S)
Tabel 4.2 Uji Normalitas
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N
64
Kolmogorov-Smirnov Z
.583
Asymp. Sig. (2-tailed)
.886
a. Test distribution is Normal.
b. Calculated from data.
Sumber: hasil olahan software SPSS
2. Grafik histogram
Universitas Sumatera Utara
Gambar 4.1 Histogram untuk Pengujian Asumsi Normalitas
3. Normal Probability Plot
Gambar 4.2 Uji Normalitas dengan Normal Probability Plot
2) Uji Asumsi Multikolinearitas
Tabel 4.2 Uji Asumsi Multikolinearitas
Collinearity Statistics
Model
1
Tolerance
VIF
(Constant)
Operating Cash Flow
.838
1.193
Kepemilikan Manajerial
.767
1.303
Kepemilikan Publik
.953
1.049
Leverage
.901
1.109
Firm Size
.861
1.161
Intensitas Model
.703
1.422
Growth Opportunities
.601
1.663
Sumber: hasil olahan software SPSS
3) Uji Autokorelasi
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Tabel 4.3 Uji Autokorelasi
Model
Durbin-Watson
1
1.848
Sumber: hasil olahan software SPSS
4) Uji Heteroskedastisitas
Gambar 4.3 Uji Heteroskedastisitas
Pengujian Hipotesis
1.
Analisis Koefisien Determinasi
Tabel 4.4 Koefisien Determinasi
Std. Error of the
Model
1
R
R Square
.808a
Adjusted R Square
.654
.564
Estimate
1.39390
Sumber: hasil olahan software SPSS
2. Uji Signifikansi Koefisien Regresi Parsial secara Menyeluruh (Uji F)
Gambar 4.4 Menentukan Nilai
Tabel dengan Microsoft Excel
Universitas Sumatera Utara
Tabel 4.5 Uji Signifikansi Simultan (Uji F)
ANOVAb
Model
1
Sum of Squares
df
Mean Square
F
Regression
98.967
7
14.138
Residual
52.460
27
1.943
151.427
34
Total
Sig.
7.277
.000a
a. Predictors: (Constant), Growth Opportunities, Kepemilikan Publik, Operating Cash Flow, Leverage, Firm
Size, Kepemilikan Manajerial, Intensitas Model
b. Dependent Variable: Konservatisme Akuntansi
3. Analisis Regresi Linear Berganda dan Uji Signifikansi Koefisien Regresi Parsial
secara Individu (Uji t)
Tabel 4.5 Uji Signifikansi Koefisien Regresi Parsial Secara Individu
Standardized
Unstandardized Coefficients
Model
1
B
(Constant)
Std. Error
-36.264
11.355
-8.524
1.979
Kepemilikan Manajerial (X2)
-.263
Kepemilikan Publik (X3)
Coefficients
Beta
t
Sig.
-3.194
.004
-.533
-4.307
.000
.128
-.266
-2.054
.049
-.070
.135
-.060
-.519
.608
Leverage (X4)
.167
.210
.095
.796
.433
Firm Size (X5)
18.679
3.339
.683
5.594
.000
Intensitas Model (X6)
.278
.333
.113
.836
.410
Growth Opportunities (X7)
.184
.423
.064
.435
.667
Operating Cash Flow (X1)
Sumber: hasil olahan software SPSS
Gambar 4.5 Menentukan Nilai Tabel dengan Microsoft Excel dengan df=56
Universitas Sumatera Utara