Pengaruh Corporate Governance, Ukuran Perusahaan Dan Struktur Kepemilikan Terhadap Manajemen Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia
LAMPIRAN
Lampiran i
Daftar Populasi Penelitian
NO
KODE
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BIMA
BATA
SIMM
PTSN
SQBI
DVLA
INAF
KLBF
KAEF
MERK
PYFA
SCPI
TSPC
KBLI
JECC
KBLM
SCCO
IKBI
VOKS
AMFG
ARNA
IKAI
MLIA
TOTO
KIAS
BUDI
SRSN
ETWA
SOBI
UNIC
TPIA
DPNS
EKAD
INCI
BRPT
TCID
MRAT
EMITEN
Primarindo Asia Infrastructure Tbk
Sepatu Bata Tbk
Surya IntrindoMakmurTbk
Sat NusapersadaTbk
Bristol-Myers Squibb Indonesia Tbk
Darya-VariaLaboratoriaTbk
Indofarma (Persero) Tbk
Kalbe FarmaTbk
Kimia Farma (Persero) Tbk
Merck Tbk
PyridamFarmaTbk
Schering Plough Indonesia Tbk
Tempo Scan Pacific Tbk
GT Kabel Indonesia Tbk
Jembo Cable Company Tbk
KabelindoMurniTbk
Supreme Cable & Commerce Tbk
Sumi Indo KabelTbk
Voksel Electric Tbk
Asahimas Flat Glass Tbk
ArwanaCitramuliaTbk
IntikeramikAlamasri Industry Tbk
MuliaIndustrindoTbk
Surya Toto Indonesia Tbk
Keramika Indonesia AssosiasiTbk
Budi Acid Jaya Tbk
Indo AcidatamaTbk
EterindoWahanatamaTbk
Sorini Agro Asia CorporindoTbk
Unggul Indah CahayaTbk
Tri Polyta Indonesia Tbk
Duta Pertiwi Nusantara Tbk
Ekadharma International Tbk
IntanwijayaInternasionalTbk
Barito Pacific Tbk
Mandom Indonesia Tbk
MustikaRatuTbk
KRITERIA
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SAMPEL
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Universitas Sumatera Utara
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UNVR
MBTO
SULI
TIRT
ALMI
BTON
CTBN
INAI
JKSW
JPRS
LMSH
LION
PICO
TBMS
ITMA
ALKA
GDST
KRAS
NIKL
ADES
AISA
CEKA
DAVO
DLTA
FAST
INDF
MLBI
MYOR
PSDN
SKLT
STTP
ULTJ
ASII
AUTO
BRAM
GJTL
GDYR
IMAS
INDS
LPIN
MASA
NIPS
PRAS
SMSM
Unilever Indonesia Tbk
Martina BertoTbk
Sumalindo Lestari Jaya Tbk
Tirta Mahakam Resources Tbk
Alumindo Light Metal Industry Tbk
BetonjayaManunggalTbk
Citra TubindoTbk
IndalAluminium Industry Tbk
Jakarta Kyoei Steel Works Tbk
Jaya Pari Steel Tbk
Lion Mesh Prima Tbk
Lion Metal Works Tbk
Pelangi Indah CanindoTbk
TembagaMuliaSemananTbk
Itamaraya Gold IndustriTbk
Alaska Indstrindotbk
GunawanDianjaya Steel Tbk
Krakatau Steel Tbk
PelatTimah Nusantara Tbk
Ades Waters Indonesia Tbk
TigaPilar Sejahtera Food Tbk
CahayaKalbarTbk
DavomasAbadiTbk
Delta Djakarta Tbk
Fast Food Indonesia Tbk
Indofood SuksesMakmurTbk
Multi Bintang Indonesia Tbk
Mayora Indah Tbk
Prasidha Aneka NiagaTbk
SekarLautTbk
Siantar TOP Tbk
Ultra Jaya Milk Tbk
Astra International Tbk
Astra OtopartsTbk
Indo KordsaTbk
Gajah Tunggal Tbk
Goodyear Indonesia Tbk
IndomobilSuksesInternasionalTbk
IndospringTbk
Multi Prima Sejahtera Tbk
MultistradaArahSaranaTbk
NipressTbk
Prima Alloy Steel Tbk
SelamatSempurnaTbk
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12
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Universitas Sumatera Utara
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CPIN
JPFA
MAIN
SIPD
AKKU
AKPI
APLI
BRNA
FPNI
IGAR
SIMA
TRST
YPAS
IPOL
SIAP
LMPI
KICI
KDSI
FASW
INKP
TKIM
SPMA
SAIP
INRU
ALDO
KBRI
RMBA
GGRM
HMSP
WIIM
SMCB
INTP
SMGR
ARGO
CNTX
ERTX
PAFI
HDTX
SSTM
UNIT
UNTX
MYTX
ESTI
INDR
Charoen Pokphand Indonesia Tbk
JapfaComfeed Indonesia Tbk
MalindoFeedmillTbk
Siearad Produce Tbk
Aneka KemasindoUtamaTbk
ArghaKarya Prima Industry Tbk
Asiaplast Industries Tbk
BerlinaTbk
Titan Kimia Nusantara Tbk
Champion PasificIndonesiaTbk
SiwaniMakmurTbk
TriasSentosaTbk
YanaprimaHastapersadaTbk
IndopolySwakarsa IndustryTbk
SekawanIntipratamaTbk
LanggengMakmur Industry Tbk
Kedaung Indah Can Tbk
KedawungSetia Industrial Tbk
Fajar Surya WisesaTbk
Indah Kiat Pulp & Paper Tbk
PabrikKertas Tjiwi Kimia Tbk
SuparmaTbk
Surabaya Agung Industry Pulp Tbk
Toba Pulp Lestari Tbk
AlkindoNaratamaTbk
KertasBasukiRachmat Indonesia Tbk
Bentoel International InvestamaTbk
GudangGaramTbk
HM SampoernaTbk
WismilakIntiMakmurTbk
Holcim Indonesia Tbk
Indocement Tunggal Prakarsa Tbk
Semen Gresik (Persero) Tbk
Argo PantesTbk
Century Textile Industry (Centex) Tbk
EratexDjajaTbk
Panasia Filament IntiTbk
Panasia Indosyntec Tbk
Sunson Textile Manufacture Tbk
Nusantara Inti Corpora Tbk
UnitexTbk
APAC Citra Centertex Tbk
Ever Shine Textile Industry Tbk
Indorama SynteticsTbk
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3
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Universitas Sumatera Utara
137 KARW Karwell Indonesia Tbk
138 PBRX Pan Brothers Tex Tbk
139
RICY Ricky Putra GlobalindoTbk
140 POLY Polysindo Eka Perkasa Tbk
141 ADMG Polychem Indonesia Tbk
Sumber: Penulis, 2014
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Lampiran ii
Daftar Sample Penelitian
KODE
NAMA PERUSAHAAN
AUTO PT. Astra OtopartsTbk
ADMG Polychem Indonesia Tbk
BATA Sepatu Bata Tbk
FAST Fast Food Indonesia Tbk
GJTL PT. Gajah Tunggal Tbk
HMSP PT. HM SampoernaTbk
IKBI Sumi Indo KabelTbk
KAEF PT. Kimia Farma (Persero) Tbk
KBLI GT Kabel Indonesia Tbk
KDSI KedawungSetia Industrial Tbk
KLBF PT. Kalbe FarmaTbk
MASA PT. MultistradaArahSaranaTbk
SMCB Holcim Indonesia Tbk
SMGR Semen Gresik (Persero) Tbk
RMBA PT. Bentoel Internasional Tbk
Sumber: Penulis, 2014
SAMPEL
1
2
3
4
5
6
7
8
9
10
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12
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14
15
Universitas Sumatera Utara
Lampiran iii
Data VariabelPenelitian
NO
1
2
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
NO
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
EMITEN
PT. Astra OtopartsTbk
Polychem Indonesia Tbk
Sepatu Bata Tbk
Fast Food Indonesia Tbk
PT. Gajah Tunggal Tbk
PT. HM SampoernaTbk
Sumi Indo KabelTbk
PT. Kimia Farma (Persero) Tbk
GT Kabel Indonesia Tbk
KedawungSetia Industrial Tbk
PT. Kalbe FarmaTbk
PT. MultistradaArahSaranaTbk
Holcim Indonesia Tbk
Semen Gresik (Persero) Tbk
PT. Bentoel Internasional Tbk
EMITEN
PT. Astra OtopartsTbk
Polychem Indonesia Tbk
Sepatu Bata Tbk
Fast Food Indonesia Tbk
PT. Gajah Tunggal Tbk
PT. HM SampoernaTbk
Sumi Indo KabelTbk
PT. Kimia Farma (Persero) Tbk
GT Kabel Indonesia Tbk
Kedawung Setia Industrial Tbk
PT. Kalbe FarmaTbk
PT. Multistrada Arah SaranaTbk
Holcim Indonesia Tbk
Semen Gresik (Persero) Tbk
PT. Bentoel Internasional Tbk
KODE
AUTO
ADMG
BATA
FAST
GJTL
HMSP
IKBI
KAEF
KBLI
KDSI
KLBF
MASA
SMCB
SMGR
RMBA
KODE
AUTO
ADMG
BATA
FAST
GJTL
HMSP
IKBI
KAEF
KBLI
KDSI
KLBF
MASA
SMCB
SMGR
RMBA
MANAJEMEN LABA
2009
2010
2011
-0.016
0.013
-0.021
0.059
0.011
0.037
0.011
0.031
0.010
-0.020
0.014
-0.024
-0.009
0.033
0.040
0.064
-0.060
-0.021
0.042
0.056
0.020
0.023
0.018
0.050
0.305
0.017
-0.060
-0.002
0.013
0.037
-0.003
0.041
0.004
0.010
-0.110
-0.575
0.0001
-0.017
-0.020
0.093
-0.094
0.013
-0.014
0.009
-0.080
2009
9
7
5
6
8
5
5
5
5
4
6
4
7
6
3
UDK
2010
10
7
5
6
8
6
5
5
5
4
6
4
7
5
4
2011
10
7
5
6
8
5
5
5
5
4
6
4
7
6
4
Universitas Sumatera Utara
Lampiran iii (lanjutan)
NO
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
NO
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
EMITEN
PT. Astra OtopartsTbk
Polychem Indonesia Tbk
Sepatu Bata Tbk
Fast Food Indonesia Tbk
PT. Gajah Tunggal Tbk
PT. HM SampoernaTbk
Sumi Indo KabelTbk
PT. Kimia Farma (Persero) Tbk
GT Kabel Indonesia Tbk
KedawungSetia Industrial Tbk
PT. Kalbe FarmaTbk
PT. MultistradaArahSaranaTbk
Holcim Indonesia Tbk
Semen Gresik (Persero) Tbk
PT. Bentoel Internasional Tbk
EMITEN
PT. Astra OtopartsTbk
Polychem Indonesia Tbk
Sepatu Bata Tbk
Fast Food Indonesia Tbk
PT. Gajah Tunggal Tbk
PT. HM SampoernaTbk
Sumi Indo KabelTbk
PT. Kimia Farma (Persero) Tbk
GT Kabel Indonesia Tbk
KedawungSetia Industrial Tbk
PT. Kalbe FarmaTbk
PT. MultistradaArahSaranaTbk
Holcim Indonesia Tbk
Semen Gresik (Persero) Tbk
PT. Bentoel Internasional Tbk
KODE
AUTO
ADMG
BATA
FAST
GJTL
HMSP
IKBI
KAEF
KBLI
KDSI
KLBF
MASA
SMCB
SMGR
RMBA
KODE
AUTO
ADMG
BATA
FAST
GJTL
HMSP
IKBI
KAEF
KBLI
KDSI
KLBF
MASA
SMCB
SMGR
RMBA
2009
0.333
0.285
0.4
0.333
0.37
0.4
0.4
0.6
0.4
0
0.333
0.500
0
0.5
0.500
KDK
2010
0.3
0.285
0.4
0.333
0.37
0.33
0.4
0.6
0.4
0
0.333
0.500
0
0.4
0.333
2011
0.41
0.285
0.4
0.333
0.37
0.4
0.4
0.4
0.4
0
0.333
0.500
0
0.333
0.333
UKURAN PERUSAHAAN
2009
2010
2011
4644
5585
6964
3719
3766
5247
416
484
516
1041
1236
1547
8877
10371
11554
17716
20525
19376
561
600
635
1565
1657
1794
490
594
1083
550
557
587
6482
7032
8274
2536
3038
4267
7265
10437
10950
12951
15562
19661
4320
4902
6333
Universitas Sumatera Utara
Lampiran iii (lanjutan)
NO
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
NO
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
EMITEN
PT. Astra OtopartsTbk
Polychem Indonesia Tbk
Sepatu Bata Tbk
Fast Food Indonesia Tbk
PT. Gajah Tunggal Tbk
PT. HM SampoernaTbk
Sumi Indo KabelTbk
PT. Kimia Farma (Persero) Tbk
GT Kabel Indonesia Tbk
KedawungSetia Industrial Tbk
PT. Kalbe FarmaTbk
PT. MultistradaArahSaranaTbk
Holcim Indonesia Tbk
Semen Gresik (Persero) Tbk
PT. Bentoel Internasional Tbk
EMITEN
PT. Astra OtopartsTbk
Polychem Indonesia Tbk
Sepatu Bata Tbk
Fast Food Indonesia Tbk
PT. Gajah Tunggal Tbk
PT. HM SampoernaTbk
Sumi Indo KabelTbk
PT. Kimia Farma (Persero) Tbk
GT Kabel Indonesia Tbk
KedawungSetia Industrial Tbk
PT. Kalbe FarmaTbk
PT. MultistradaArahSaranaTbk
Holcim Indonesia Tbk
Semen Gresik (Persero) Tbk
PT. Bentoel Internasional Tbk
KODE
AUTO
ADMG
BATA
FAST
GJTL
HMSP
IKBI
KAEF
KBLI
KDSI
KLBF
MASA
SMCB
SMGR
RMBA
KODE
AUTO
ADMG
BATA
FAST
GJTL
HMSP
IKBI
KAEF
KBLI
KDSI
KLBF
MASA
SMCB
SMGR
RMBA
2009
0.041
0.100
0.076
0.096
0.409
0.018
0.065
0.097
0.082
0.251
0.399
0.500
0.090
0.200
0.002
KI
2010
0.041
0.100
0.059
0.103
0.409
0.018
0.065
0.097
0.082
0.251
0.400
0.552
0.074
0.400
0.008
2011
0.042
0.008
0.059
0.102
0.400
0.018
0.065
0.099
0.082
0.251
0.400
0.538
0.085
0.400
0.010
2009
0.955
0
0
0
0.0005
0
0.0009
0.002
0
0
0
0
0
0
0
KM
2010
0.955
0
0
0
0.0005
0
0.0009
0.002
0
0
0
0
0
0
0
2011
0.956
0
0
0
0.0005
0
0.0009
0.00004
0
0
0
0
0
0
0
Universitas Sumatera Utara
Lampiran iii (lanjutan)
NO
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
EMITEN
KODE
PT. Astra OtopartsTbk
Polychem Indonesia Tbk
Sepatu Bata Tbk
Fast Food Indonesia Tbk
PT. Gajah Tunggal Tbk
PT. HM SampoernaTbk
Sumi Indo KabelTbk
PT. Kimia Farma (Persero) Tbk
GT Kabel Indonesia Tbk
KedawungSetia Industrial Tbk
PT. Kalbe FarmaTbk
PT. MultistradaArahSaranaTbk
Holcim Indonesia Tbk
Semen Gresik (Persero) Tbk
PT. Bentoel Internasional Tbk
NO
Kode
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
AUTO
ADMG
BATA
FAST
GJTL
HMSP
IKBI
KAEF
KBLI
KDSI
KLBF
MASA
SMCB
SMGR
RMBA
AL 2009
2131
1420
242
508
3357
12688
417
1020
430
352
4701
735
1476
8291
2791
HL 2009
980
1299
103
320
1817
6747
58
510
137
294
1574
855
1162
2294
1049
AUTO
ADMG
BATA
FAST
GJTL
HMSP
IKBI
KAEF
KBLI
KDSI
KLBF
MASA
SMCB
SMGR
RMBA
Kas 2009
773
118
9
374
815
527
180
163
43
22
1562
13
380
3410
84
2009
0.333
0.289
0.692
0.437
0.488
0.980
0.879
0.900
0.476
0.488
0.093
0.500
0.773
0.600
0.997
AL 2008
1862
1.414
238
314
3057
11.037
492
950
215
288
4.168
615
2.097
7.083
3.053
KK
2010
0.300
0.289
0.769
0.437
0.488
0.980
0.879
0.900
0.476
0.488
0.093
0.552
0.806
0.600
0.991
2011
0.400
0.259
0.769
0.436
0.496
0.980
0.928
0.900
0.476
0.488
0.093
0.538
0.806
0.600
0.855
HL 2008
Kas 2008
873
1.435
110
238
2071
7.642
119
449
207
241
1.250
688
1.269
2.090
1.231
525
162
5
211
169
499
157
221
9
11
1.321
78
893
3.746
76
Universitas Sumatera Utara
Lampiran iii (lanjutan)
NO
Kode
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
AUTO
ADMG
BATA
FAST
GJTL
HMSP
IKBI
KAEF
KBLI
KDSI
KLBF
MASA
SMCB
SMGR
RMBA
NO
Kode
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
AUTO
ADMG
BATA
FAST
GJTL
HMSP
IKBI
KAEF
KBLI
KDSI
KLBF
MASA
SMCB
SMGR
RMBA
AL 2010
2199
1549
295
558
4471
15768
467
1139
532
354
5037
665
2253
7415
3053
AL 2011
2564
2090
316
758
5055
14851
512
1263
673
382
5956
1261
2468
7716
4287
HL 2010
1251
1362
141
326
2549
9778
93
469
202
279
1146
992
1355
2517
1221
HL 2011
1892
1554
148
422
2900
8489
98
459
307
281
1630
2619
1683
2889
3289
Kas 2010
485
144
4
374
866
3209
126
265
59
24
1901
45
1070
3664
88
Kas 2011
365
309
11
558
586
4720
137
199
107
6
2291
47
1127
3375
88
AL 2009
2131
1420
242
508
3357
12688
417
1020
430
352
4701
735
1476
8291
2791
AL 2010
2199
1549
295
558
4471
15768
467
1139
532
354
5037
665
2253
7415
3053
HL 2009
980
1299
103
320
1817
6747
58
510
137
294
1574
855
1162
2294
1049
HL 2010
1251
1362
141
326
2549
9778
93
469
202
279
1146
992
1355
2517
1221
Kas 2009
773
118
9
374
815
527
180
163
43
22
1562
13
380
3410
84
Kas 2010
485
144
4
374
866
3209
126
265
59
24
1901
45
1070
3664
88
Universitas Sumatera Utara
Lampiran iii (lanjutan)
NO KODE
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
AUTO
ADMG
BATA
FAST
GJTL
HMSP
IKBI
KAEF
KBLI
KDSI
KLBF
MASA
SMCB
SMGR
RMBA
NO KODE
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
AUTO
ADMG
BATA
FAST
GJTL
HMSP
IKBI
KAEF
KBLI
KDSI
KLBF
MASA
SMCB
SMGR
RMBA
AKTIVA
LANCAR
269
6
4
194
318
1651
-75
70
215
64
533
120
-621
1208
-262
HUTANG
LANCAR
107
-136
-7
82
-254
-895
-61
61
-70
53
324
167
-107
204
-182
AKTIVA
LANCAR
68
129
53
50
1114
3080
50
119
102
2
336
-70
777
-876
262
HUTANG
LANCAR
271
63
38
6
732
3031
35
-41
65
-15
-428
137
193
223
172
KAS
248
-44
4
163
646
28
23
-58
34
13
241
-65
-513
-336
8
KAS
-288
26
-5
0
51
2682
-54
102
16
2
339
32
690
254
4
REVENUE
5265
3142
598
2454
7936
38972
862
2854
822
959
9087
1691
5943
14387
6081
REVENUE
6255
3627
644
2913
9853
43381
1226
3138
1228
1123
10226
2006
5960
14344
8904
Universitas Sumatera Utara
Lampiran iii (lanjutan)
NO KODE
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
AUTO
ADMG
BATA
FAST
GJTL
HMSP
IKBI
KAEF
KBLI
KDSI
KLBF
MASA
SMCB
SMGR
RMBA
AKTIVA
LANCAR
365
541
21
200
584
-917
45
124
141
28
919
596
215
301
1234
HUTANG
LANCAR
641
192
7
96
351
-1289
5
-10
105
2
484
1627
328
372
2068
KAS
-120
165
7
184
-280
1511
11
-66
48
-18
390
2
57
-289
0
REVENUE
7363
4861
678
3316
11841
52856
1411
3481
1841
1180
10991
1794
7523
16378
10070
Lampiran iv
Statistik Deskriptif
Descriptive Statistics
N
Minimum
Maximum
Mean
Std. Deviation
UDK
45
3.00
10.00
5.7556
1.59766
PDK
45
.000
.600
.33856
.152433
SIZE
45
416.00
20525.00 5739.2667
5794.80547
KI
45
.002
.552
.16987
.166516
KM
45
.00000
.95600
.0638720
.24094576
KK
45
.093
.997
.59993
.262002
ML
45
-.575
.305
-.00160
.106135
Valid N (listwise) 45
Sumber: Output SPSS
Universitas Sumatera Utara
Lampiran v
Uji Normalitas
Nonparametric-test Kolmogorov-Smirnov
One-Sample Kolmogorov-Smirnov Test
Unstandardized Residual
N
Normal Parametersa
45
Mean
Std. Deviation
Most Extreme Differences
.0000000
.09374528
Absolute
.144
Positive
.140
Negative
-.144
Kolmogorov-Smirnov Z
.967
Asymp. Sig. (2-tailed)
.307
a. Test distribution is Normal.
Universitas Sumatera Utara
Lampiran vi
Uji Normalitas (LN_Manajemen Laba)
Nonparametric-test Kolmogorov-Smirnov
One-Sample Kolmogorov-Smirnov Test
LN_Manajemen_Laba
N
Normal Parametersa
Most Extreme Differences
Kolmogorov-Smirnov Z
Asymp. Sig. (2-tailed)
28
Mean
-3.8867
Std. Deviation
1.36969
Absolute
.202
Positive
.132
Negative
-.202
1.071
.202
a. Test distribution is Normal.
Universitas Sumatera Utara
Lampiran vii
Uji Multikolinieritas
Koefisien
Coefficientsa
Collinearity Statistics
Model
1
Tolerance
VIF
UDK
.376
2.663
PDK
.890
1.124
SIZE
.600
1.666
KI
.547
1.827
KM
.578
1.729
KK
.462
2.163
a. Dependent Variable:
LN_Manajmen_Laba
Lampiran viii
Uji Autokorelasi
Hasil Uji Durbin-Watson
Model Summaryb
Model
1
R
.507a
R Square
Adjusted R
Std. Error of the
Square
Estimate
.257
.245
1.33853
Durbin-Watson
2.301
a. Predictors: (Constant), KK, SIZE, KM, KDK, KI, UDK
b. Dependent Variable: LN_Manajmen_Laba
Universitas Sumatera Utara
Lampiran ix
Uji Heterokedastisitas
Lampiran x
Analisis Regresi
Coefficientsa
Standardized
Unstandardized Coefficients
Model
1
B
(Constant)
Std. Error
-2.207
2.234
UDK
-.321
.298
PDK
4.608
SIZE
Coefficients
Beta
t
Sig.
-.988
.334
-.331
-1.077
.294
1.864
.493
2.473
.022
3.786E-5
.000
.149
.614
.546
-2.199
2.335
-.239
-.942
.357
KM
.225
1.877
.030
.120
.906
KK
-2.146
1.408
-.422
-1.525
.142
KI
a. Dependent Variable: LN_Manajmen_Laba
Universitas Sumatera Utara
Lampiran xi
Pengujian Hipotesis
Hasil Uji Simultan (Uji F)
ANOVAb
Model
1
Sum of Squares
df
Mean Square
Regression
13.028
6
2.171
Residual
37.625
21
1.792
Total
50.653
27
F
Sig.
1.212
.339a
a. Predictors: (Constant), KK, SIZE, KM, KDK, KI, UDK
b. Dependent Variable: LN_Manajmen_Laba
Hasil Koefisien Determinasi
Model Summaryb
Model
R
Std. Error of the
Square
Estimate
R Square
.507a
1
Adjusted R
.257
.245
Durbin-Watson
1.33853
2.301
a. Predictors: (Constant), KK, SIZE, KM, PDK, KI, UDK
b. Dependent Variable: LN_Manajmen_Laba
Hasil Uji Parsial (t-test)
Coefficientsa
Standardized
Unstandardized Coefficients
Model
1
B
(Constant)
Std. Error
-2.207
2.234
UDK
-.321
.298
PDK
4.608
SIZE
Coefficients
Beta
t
Sig.
-.988
.334
-.331
-1.077
.294
1.864
.493
2.473
.022
3.786E-5
.000
.149
.614
.546
-2.199
2.335
-.239
-.942
.357
KM
.225
1.877
.030
.120
.906
KK
-2.146
1.408
-.422
-1.525
.142
KI
a. Dependent Variable: LN_Manajmen_Laba
Universitas Sumatera Utara
Lampiran i
Daftar Populasi Penelitian
NO
KODE
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
34
35
36
37
BIMA
BATA
SIMM
PTSN
SQBI
DVLA
INAF
KLBF
KAEF
MERK
PYFA
SCPI
TSPC
KBLI
JECC
KBLM
SCCO
IKBI
VOKS
AMFG
ARNA
IKAI
MLIA
TOTO
KIAS
BUDI
SRSN
ETWA
SOBI
UNIC
TPIA
DPNS
EKAD
INCI
BRPT
TCID
MRAT
EMITEN
Primarindo Asia Infrastructure Tbk
Sepatu Bata Tbk
Surya IntrindoMakmurTbk
Sat NusapersadaTbk
Bristol-Myers Squibb Indonesia Tbk
Darya-VariaLaboratoriaTbk
Indofarma (Persero) Tbk
Kalbe FarmaTbk
Kimia Farma (Persero) Tbk
Merck Tbk
PyridamFarmaTbk
Schering Plough Indonesia Tbk
Tempo Scan Pacific Tbk
GT Kabel Indonesia Tbk
Jembo Cable Company Tbk
KabelindoMurniTbk
Supreme Cable & Commerce Tbk
Sumi Indo KabelTbk
Voksel Electric Tbk
Asahimas Flat Glass Tbk
ArwanaCitramuliaTbk
IntikeramikAlamasri Industry Tbk
MuliaIndustrindoTbk
Surya Toto Indonesia Tbk
Keramika Indonesia AssosiasiTbk
Budi Acid Jaya Tbk
Indo AcidatamaTbk
EterindoWahanatamaTbk
Sorini Agro Asia CorporindoTbk
Unggul Indah CahayaTbk
Tri Polyta Indonesia Tbk
Duta Pertiwi Nusantara Tbk
Ekadharma International Tbk
IntanwijayaInternasionalTbk
Barito Pacific Tbk
Mandom Indonesia Tbk
MustikaRatuTbk
KRITERIA
1
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3
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SAMPEL
11
10
-
Universitas Sumatera Utara
38
39
40
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42
43
44
45
46
47
48
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51
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UNVR
MBTO
SULI
TIRT
ALMI
BTON
CTBN
INAI
JKSW
JPRS
LMSH
LION
PICO
TBMS
ITMA
ALKA
GDST
KRAS
NIKL
ADES
AISA
CEKA
DAVO
DLTA
FAST
INDF
MLBI
MYOR
PSDN
SKLT
STTP
ULTJ
ASII
AUTO
BRAM
GJTL
GDYR
IMAS
INDS
LPIN
MASA
NIPS
PRAS
SMSM
Unilever Indonesia Tbk
Martina BertoTbk
Sumalindo Lestari Jaya Tbk
Tirta Mahakam Resources Tbk
Alumindo Light Metal Industry Tbk
BetonjayaManunggalTbk
Citra TubindoTbk
IndalAluminium Industry Tbk
Jakarta Kyoei Steel Works Tbk
Jaya Pari Steel Tbk
Lion Mesh Prima Tbk
Lion Metal Works Tbk
Pelangi Indah CanindoTbk
TembagaMuliaSemananTbk
Itamaraya Gold IndustriTbk
Alaska Indstrindotbk
GunawanDianjaya Steel Tbk
Krakatau Steel Tbk
PelatTimah Nusantara Tbk
Ades Waters Indonesia Tbk
TigaPilar Sejahtera Food Tbk
CahayaKalbarTbk
DavomasAbadiTbk
Delta Djakarta Tbk
Fast Food Indonesia Tbk
Indofood SuksesMakmurTbk
Multi Bintang Indonesia Tbk
Mayora Indah Tbk
Prasidha Aneka NiagaTbk
SekarLautTbk
Siantar TOP Tbk
Ultra Jaya Milk Tbk
Astra International Tbk
Astra OtopartsTbk
Indo KordsaTbk
Gajah Tunggal Tbk
Goodyear Indonesia Tbk
IndomobilSuksesInternasionalTbk
IndospringTbk
Multi Prima Sejahtera Tbk
MultistradaArahSaranaTbk
NipressTbk
Prima Alloy Steel Tbk
SelamatSempurnaTbk
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12
7
1
2
5
6
-
Universitas Sumatera Utara
82
83
84
85
86
87
89
90
100
101
102
103
104
105
106
107
108
109
110
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118
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131
132
134
135
136
CPIN
JPFA
MAIN
SIPD
AKKU
AKPI
APLI
BRNA
FPNI
IGAR
SIMA
TRST
YPAS
IPOL
SIAP
LMPI
KICI
KDSI
FASW
INKP
TKIM
SPMA
SAIP
INRU
ALDO
KBRI
RMBA
GGRM
HMSP
WIIM
SMCB
INTP
SMGR
ARGO
CNTX
ERTX
PAFI
HDTX
SSTM
UNIT
UNTX
MYTX
ESTI
INDR
Charoen Pokphand Indonesia Tbk
JapfaComfeed Indonesia Tbk
MalindoFeedmillTbk
Siearad Produce Tbk
Aneka KemasindoUtamaTbk
ArghaKarya Prima Industry Tbk
Asiaplast Industries Tbk
BerlinaTbk
Titan Kimia Nusantara Tbk
Champion PasificIndonesiaTbk
SiwaniMakmurTbk
TriasSentosaTbk
YanaprimaHastapersadaTbk
IndopolySwakarsa IndustryTbk
SekawanIntipratamaTbk
LanggengMakmur Industry Tbk
Kedaung Indah Can Tbk
KedawungSetia Industrial Tbk
Fajar Surya WisesaTbk
Indah Kiat Pulp & Paper Tbk
PabrikKertas Tjiwi Kimia Tbk
SuparmaTbk
Surabaya Agung Industry Pulp Tbk
Toba Pulp Lestari Tbk
AlkindoNaratamaTbk
KertasBasukiRachmat Indonesia Tbk
Bentoel International InvestamaTbk
GudangGaramTbk
HM SampoernaTbk
WismilakIntiMakmurTbk
Holcim Indonesia Tbk
Indocement Tunggal Prakarsa Tbk
Semen Gresik (Persero) Tbk
Argo PantesTbk
Century Textile Industry (Centex) Tbk
EratexDjajaTbk
Panasia Filament IntiTbk
Panasia Indosyntec Tbk
Sunson Textile Manufacture Tbk
Nusantara Inti Corpora Tbk
UnitexTbk
APAC Citra Centertex Tbk
Ever Shine Textile Industry Tbk
Indorama SynteticsTbk
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3
9
4
14
6
15
8
-
Universitas Sumatera Utara
137 KARW Karwell Indonesia Tbk
138 PBRX Pan Brothers Tex Tbk
139
RICY Ricky Putra GlobalindoTbk
140 POLY Polysindo Eka Perkasa Tbk
141 ADMG Polychem Indonesia Tbk
Sumber: Penulis, 2014
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-
Lampiran ii
Daftar Sample Penelitian
KODE
NAMA PERUSAHAAN
AUTO PT. Astra OtopartsTbk
ADMG Polychem Indonesia Tbk
BATA Sepatu Bata Tbk
FAST Fast Food Indonesia Tbk
GJTL PT. Gajah Tunggal Tbk
HMSP PT. HM SampoernaTbk
IKBI Sumi Indo KabelTbk
KAEF PT. Kimia Farma (Persero) Tbk
KBLI GT Kabel Indonesia Tbk
KDSI KedawungSetia Industrial Tbk
KLBF PT. Kalbe FarmaTbk
MASA PT. MultistradaArahSaranaTbk
SMCB Holcim Indonesia Tbk
SMGR Semen Gresik (Persero) Tbk
RMBA PT. Bentoel Internasional Tbk
Sumber: Penulis, 2014
SAMPEL
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
Universitas Sumatera Utara
Lampiran iii
Data VariabelPenelitian
NO
1
2
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
NO
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
EMITEN
PT. Astra OtopartsTbk
Polychem Indonesia Tbk
Sepatu Bata Tbk
Fast Food Indonesia Tbk
PT. Gajah Tunggal Tbk
PT. HM SampoernaTbk
Sumi Indo KabelTbk
PT. Kimia Farma (Persero) Tbk
GT Kabel Indonesia Tbk
KedawungSetia Industrial Tbk
PT. Kalbe FarmaTbk
PT. MultistradaArahSaranaTbk
Holcim Indonesia Tbk
Semen Gresik (Persero) Tbk
PT. Bentoel Internasional Tbk
EMITEN
PT. Astra OtopartsTbk
Polychem Indonesia Tbk
Sepatu Bata Tbk
Fast Food Indonesia Tbk
PT. Gajah Tunggal Tbk
PT. HM SampoernaTbk
Sumi Indo KabelTbk
PT. Kimia Farma (Persero) Tbk
GT Kabel Indonesia Tbk
Kedawung Setia Industrial Tbk
PT. Kalbe FarmaTbk
PT. Multistrada Arah SaranaTbk
Holcim Indonesia Tbk
Semen Gresik (Persero) Tbk
PT. Bentoel Internasional Tbk
KODE
AUTO
ADMG
BATA
FAST
GJTL
HMSP
IKBI
KAEF
KBLI
KDSI
KLBF
MASA
SMCB
SMGR
RMBA
KODE
AUTO
ADMG
BATA
FAST
GJTL
HMSP
IKBI
KAEF
KBLI
KDSI
KLBF
MASA
SMCB
SMGR
RMBA
MANAJEMEN LABA
2009
2010
2011
-0.016
0.013
-0.021
0.059
0.011
0.037
0.011
0.031
0.010
-0.020
0.014
-0.024
-0.009
0.033
0.040
0.064
-0.060
-0.021
0.042
0.056
0.020
0.023
0.018
0.050
0.305
0.017
-0.060
-0.002
0.013
0.037
-0.003
0.041
0.004
0.010
-0.110
-0.575
0.0001
-0.017
-0.020
0.093
-0.094
0.013
-0.014
0.009
-0.080
2009
9
7
5
6
8
5
5
5
5
4
6
4
7
6
3
UDK
2010
10
7
5
6
8
6
5
5
5
4
6
4
7
5
4
2011
10
7
5
6
8
5
5
5
5
4
6
4
7
6
4
Universitas Sumatera Utara
Lampiran iii (lanjutan)
NO
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
NO
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
EMITEN
PT. Astra OtopartsTbk
Polychem Indonesia Tbk
Sepatu Bata Tbk
Fast Food Indonesia Tbk
PT. Gajah Tunggal Tbk
PT. HM SampoernaTbk
Sumi Indo KabelTbk
PT. Kimia Farma (Persero) Tbk
GT Kabel Indonesia Tbk
KedawungSetia Industrial Tbk
PT. Kalbe FarmaTbk
PT. MultistradaArahSaranaTbk
Holcim Indonesia Tbk
Semen Gresik (Persero) Tbk
PT. Bentoel Internasional Tbk
EMITEN
PT. Astra OtopartsTbk
Polychem Indonesia Tbk
Sepatu Bata Tbk
Fast Food Indonesia Tbk
PT. Gajah Tunggal Tbk
PT. HM SampoernaTbk
Sumi Indo KabelTbk
PT. Kimia Farma (Persero) Tbk
GT Kabel Indonesia Tbk
KedawungSetia Industrial Tbk
PT. Kalbe FarmaTbk
PT. MultistradaArahSaranaTbk
Holcim Indonesia Tbk
Semen Gresik (Persero) Tbk
PT. Bentoel Internasional Tbk
KODE
AUTO
ADMG
BATA
FAST
GJTL
HMSP
IKBI
KAEF
KBLI
KDSI
KLBF
MASA
SMCB
SMGR
RMBA
KODE
AUTO
ADMG
BATA
FAST
GJTL
HMSP
IKBI
KAEF
KBLI
KDSI
KLBF
MASA
SMCB
SMGR
RMBA
2009
0.333
0.285
0.4
0.333
0.37
0.4
0.4
0.6
0.4
0
0.333
0.500
0
0.5
0.500
KDK
2010
0.3
0.285
0.4
0.333
0.37
0.33
0.4
0.6
0.4
0
0.333
0.500
0
0.4
0.333
2011
0.41
0.285
0.4
0.333
0.37
0.4
0.4
0.4
0.4
0
0.333
0.500
0
0.333
0.333
UKURAN PERUSAHAAN
2009
2010
2011
4644
5585
6964
3719
3766
5247
416
484
516
1041
1236
1547
8877
10371
11554
17716
20525
19376
561
600
635
1565
1657
1794
490
594
1083
550
557
587
6482
7032
8274
2536
3038
4267
7265
10437
10950
12951
15562
19661
4320
4902
6333
Universitas Sumatera Utara
Lampiran iii (lanjutan)
NO
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
NO
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
EMITEN
PT. Astra OtopartsTbk
Polychem Indonesia Tbk
Sepatu Bata Tbk
Fast Food Indonesia Tbk
PT. Gajah Tunggal Tbk
PT. HM SampoernaTbk
Sumi Indo KabelTbk
PT. Kimia Farma (Persero) Tbk
GT Kabel Indonesia Tbk
KedawungSetia Industrial Tbk
PT. Kalbe FarmaTbk
PT. MultistradaArahSaranaTbk
Holcim Indonesia Tbk
Semen Gresik (Persero) Tbk
PT. Bentoel Internasional Tbk
EMITEN
PT. Astra OtopartsTbk
Polychem Indonesia Tbk
Sepatu Bata Tbk
Fast Food Indonesia Tbk
PT. Gajah Tunggal Tbk
PT. HM SampoernaTbk
Sumi Indo KabelTbk
PT. Kimia Farma (Persero) Tbk
GT Kabel Indonesia Tbk
KedawungSetia Industrial Tbk
PT. Kalbe FarmaTbk
PT. MultistradaArahSaranaTbk
Holcim Indonesia Tbk
Semen Gresik (Persero) Tbk
PT. Bentoel Internasional Tbk
KODE
AUTO
ADMG
BATA
FAST
GJTL
HMSP
IKBI
KAEF
KBLI
KDSI
KLBF
MASA
SMCB
SMGR
RMBA
KODE
AUTO
ADMG
BATA
FAST
GJTL
HMSP
IKBI
KAEF
KBLI
KDSI
KLBF
MASA
SMCB
SMGR
RMBA
2009
0.041
0.100
0.076
0.096
0.409
0.018
0.065
0.097
0.082
0.251
0.399
0.500
0.090
0.200
0.002
KI
2010
0.041
0.100
0.059
0.103
0.409
0.018
0.065
0.097
0.082
0.251
0.400
0.552
0.074
0.400
0.008
2011
0.042
0.008
0.059
0.102
0.400
0.018
0.065
0.099
0.082
0.251
0.400
0.538
0.085
0.400
0.010
2009
0.955
0
0
0
0.0005
0
0.0009
0.002
0
0
0
0
0
0
0
KM
2010
0.955
0
0
0
0.0005
0
0.0009
0.002
0
0
0
0
0
0
0
2011
0.956
0
0
0
0.0005
0
0.0009
0.00004
0
0
0
0
0
0
0
Universitas Sumatera Utara
Lampiran iii (lanjutan)
NO
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
EMITEN
KODE
PT. Astra OtopartsTbk
Polychem Indonesia Tbk
Sepatu Bata Tbk
Fast Food Indonesia Tbk
PT. Gajah Tunggal Tbk
PT. HM SampoernaTbk
Sumi Indo KabelTbk
PT. Kimia Farma (Persero) Tbk
GT Kabel Indonesia Tbk
KedawungSetia Industrial Tbk
PT. Kalbe FarmaTbk
PT. MultistradaArahSaranaTbk
Holcim Indonesia Tbk
Semen Gresik (Persero) Tbk
PT. Bentoel Internasional Tbk
NO
Kode
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
AUTO
ADMG
BATA
FAST
GJTL
HMSP
IKBI
KAEF
KBLI
KDSI
KLBF
MASA
SMCB
SMGR
RMBA
AL 2009
2131
1420
242
508
3357
12688
417
1020
430
352
4701
735
1476
8291
2791
HL 2009
980
1299
103
320
1817
6747
58
510
137
294
1574
855
1162
2294
1049
AUTO
ADMG
BATA
FAST
GJTL
HMSP
IKBI
KAEF
KBLI
KDSI
KLBF
MASA
SMCB
SMGR
RMBA
Kas 2009
773
118
9
374
815
527
180
163
43
22
1562
13
380
3410
84
2009
0.333
0.289
0.692
0.437
0.488
0.980
0.879
0.900
0.476
0.488
0.093
0.500
0.773
0.600
0.997
AL 2008
1862
1.414
238
314
3057
11.037
492
950
215
288
4.168
615
2.097
7.083
3.053
KK
2010
0.300
0.289
0.769
0.437
0.488
0.980
0.879
0.900
0.476
0.488
0.093
0.552
0.806
0.600
0.991
2011
0.400
0.259
0.769
0.436
0.496
0.980
0.928
0.900
0.476
0.488
0.093
0.538
0.806
0.600
0.855
HL 2008
Kas 2008
873
1.435
110
238
2071
7.642
119
449
207
241
1.250
688
1.269
2.090
1.231
525
162
5
211
169
499
157
221
9
11
1.321
78
893
3.746
76
Universitas Sumatera Utara
Lampiran iii (lanjutan)
NO
Kode
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
AUTO
ADMG
BATA
FAST
GJTL
HMSP
IKBI
KAEF
KBLI
KDSI
KLBF
MASA
SMCB
SMGR
RMBA
NO
Kode
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
AUTO
ADMG
BATA
FAST
GJTL
HMSP
IKBI
KAEF
KBLI
KDSI
KLBF
MASA
SMCB
SMGR
RMBA
AL 2010
2199
1549
295
558
4471
15768
467
1139
532
354
5037
665
2253
7415
3053
AL 2011
2564
2090
316
758
5055
14851
512
1263
673
382
5956
1261
2468
7716
4287
HL 2010
1251
1362
141
326
2549
9778
93
469
202
279
1146
992
1355
2517
1221
HL 2011
1892
1554
148
422
2900
8489
98
459
307
281
1630
2619
1683
2889
3289
Kas 2010
485
144
4
374
866
3209
126
265
59
24
1901
45
1070
3664
88
Kas 2011
365
309
11
558
586
4720
137
199
107
6
2291
47
1127
3375
88
AL 2009
2131
1420
242
508
3357
12688
417
1020
430
352
4701
735
1476
8291
2791
AL 2010
2199
1549
295
558
4471
15768
467
1139
532
354
5037
665
2253
7415
3053
HL 2009
980
1299
103
320
1817
6747
58
510
137
294
1574
855
1162
2294
1049
HL 2010
1251
1362
141
326
2549
9778
93
469
202
279
1146
992
1355
2517
1221
Kas 2009
773
118
9
374
815
527
180
163
43
22
1562
13
380
3410
84
Kas 2010
485
144
4
374
866
3209
126
265
59
24
1901
45
1070
3664
88
Universitas Sumatera Utara
Lampiran iii (lanjutan)
NO KODE
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
AUTO
ADMG
BATA
FAST
GJTL
HMSP
IKBI
KAEF
KBLI
KDSI
KLBF
MASA
SMCB
SMGR
RMBA
NO KODE
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
AUTO
ADMG
BATA
FAST
GJTL
HMSP
IKBI
KAEF
KBLI
KDSI
KLBF
MASA
SMCB
SMGR
RMBA
AKTIVA
LANCAR
269
6
4
194
318
1651
-75
70
215
64
533
120
-621
1208
-262
HUTANG
LANCAR
107
-136
-7
82
-254
-895
-61
61
-70
53
324
167
-107
204
-182
AKTIVA
LANCAR
68
129
53
50
1114
3080
50
119
102
2
336
-70
777
-876
262
HUTANG
LANCAR
271
63
38
6
732
3031
35
-41
65
-15
-428
137
193
223
172
KAS
248
-44
4
163
646
28
23
-58
34
13
241
-65
-513
-336
8
KAS
-288
26
-5
0
51
2682
-54
102
16
2
339
32
690
254
4
REVENUE
5265
3142
598
2454
7936
38972
862
2854
822
959
9087
1691
5943
14387
6081
REVENUE
6255
3627
644
2913
9853
43381
1226
3138
1228
1123
10226
2006
5960
14344
8904
Universitas Sumatera Utara
Lampiran iii (lanjutan)
NO KODE
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
AUTO
ADMG
BATA
FAST
GJTL
HMSP
IKBI
KAEF
KBLI
KDSI
KLBF
MASA
SMCB
SMGR
RMBA
AKTIVA
LANCAR
365
541
21
200
584
-917
45
124
141
28
919
596
215
301
1234
HUTANG
LANCAR
641
192
7
96
351
-1289
5
-10
105
2
484
1627
328
372
2068
KAS
-120
165
7
184
-280
1511
11
-66
48
-18
390
2
57
-289
0
REVENUE
7363
4861
678
3316
11841
52856
1411
3481
1841
1180
10991
1794
7523
16378
10070
Lampiran iv
Statistik Deskriptif
Descriptive Statistics
N
Minimum
Maximum
Mean
Std. Deviation
UDK
45
3.00
10.00
5.7556
1.59766
PDK
45
.000
.600
.33856
.152433
SIZE
45
416.00
20525.00 5739.2667
5794.80547
KI
45
.002
.552
.16987
.166516
KM
45
.00000
.95600
.0638720
.24094576
KK
45
.093
.997
.59993
.262002
ML
45
-.575
.305
-.00160
.106135
Valid N (listwise) 45
Sumber: Output SPSS
Universitas Sumatera Utara
Lampiran v
Uji Normalitas
Nonparametric-test Kolmogorov-Smirnov
One-Sample Kolmogorov-Smirnov Test
Unstandardized Residual
N
Normal Parametersa
45
Mean
Std. Deviation
Most Extreme Differences
.0000000
.09374528
Absolute
.144
Positive
.140
Negative
-.144
Kolmogorov-Smirnov Z
.967
Asymp. Sig. (2-tailed)
.307
a. Test distribution is Normal.
Universitas Sumatera Utara
Lampiran vi
Uji Normalitas (LN_Manajemen Laba)
Nonparametric-test Kolmogorov-Smirnov
One-Sample Kolmogorov-Smirnov Test
LN_Manajemen_Laba
N
Normal Parametersa
Most Extreme Differences
Kolmogorov-Smirnov Z
Asymp. Sig. (2-tailed)
28
Mean
-3.8867
Std. Deviation
1.36969
Absolute
.202
Positive
.132
Negative
-.202
1.071
.202
a. Test distribution is Normal.
Universitas Sumatera Utara
Lampiran vii
Uji Multikolinieritas
Koefisien
Coefficientsa
Collinearity Statistics
Model
1
Tolerance
VIF
UDK
.376
2.663
PDK
.890
1.124
SIZE
.600
1.666
KI
.547
1.827
KM
.578
1.729
KK
.462
2.163
a. Dependent Variable:
LN_Manajmen_Laba
Lampiran viii
Uji Autokorelasi
Hasil Uji Durbin-Watson
Model Summaryb
Model
1
R
.507a
R Square
Adjusted R
Std. Error of the
Square
Estimate
.257
.245
1.33853
Durbin-Watson
2.301
a. Predictors: (Constant), KK, SIZE, KM, KDK, KI, UDK
b. Dependent Variable: LN_Manajmen_Laba
Universitas Sumatera Utara
Lampiran ix
Uji Heterokedastisitas
Lampiran x
Analisis Regresi
Coefficientsa
Standardized
Unstandardized Coefficients
Model
1
B
(Constant)
Std. Error
-2.207
2.234
UDK
-.321
.298
PDK
4.608
SIZE
Coefficients
Beta
t
Sig.
-.988
.334
-.331
-1.077
.294
1.864
.493
2.473
.022
3.786E-5
.000
.149
.614
.546
-2.199
2.335
-.239
-.942
.357
KM
.225
1.877
.030
.120
.906
KK
-2.146
1.408
-.422
-1.525
.142
KI
a. Dependent Variable: LN_Manajmen_Laba
Universitas Sumatera Utara
Lampiran xi
Pengujian Hipotesis
Hasil Uji Simultan (Uji F)
ANOVAb
Model
1
Sum of Squares
df
Mean Square
Regression
13.028
6
2.171
Residual
37.625
21
1.792
Total
50.653
27
F
Sig.
1.212
.339a
a. Predictors: (Constant), KK, SIZE, KM, KDK, KI, UDK
b. Dependent Variable: LN_Manajmen_Laba
Hasil Koefisien Determinasi
Model Summaryb
Model
R
Std. Error of the
Square
Estimate
R Square
.507a
1
Adjusted R
.257
.245
Durbin-Watson
1.33853
2.301
a. Predictors: (Constant), KK, SIZE, KM, PDK, KI, UDK
b. Dependent Variable: LN_Manajmen_Laba
Hasil Uji Parsial (t-test)
Coefficientsa
Standardized
Unstandardized Coefficients
Model
1
B
(Constant)
Std. Error
-2.207
2.234
UDK
-.321
.298
PDK
4.608
SIZE
Coefficients
Beta
t
Sig.
-.988
.334
-.331
-1.077
.294
1.864
.493
2.473
.022
3.786E-5
.000
.149
.614
.546
-2.199
2.335
-.239
-.942
.357
KM
.225
1.877
.030
.120
.906
KK
-2.146
1.408
-.422
-1.525
.142
KI
a. Dependent Variable: LN_Manajmen_Laba
Universitas Sumatera Utara