Pengaruh Komite Audit, Profitabilitas, Reputasi Auditor, Struktur Kepemilikan Dan Kualitas Laba Terhadap Earnings Management Pada Perusahaan Yang Listing Di Bursa Efek Indonesia (Bei)
Lampiran 1
DAFTAR POPULASI DAN SAMPEL PERUSAHAAN
No
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
Kode
SMCB
INTP
SMGR
ARNA
AMFG
IKAI
KIAS
MLIA
TOTO
ALMI
ALKA
BTON
CTBN
GDST
INAI
ITMA
JKSW
JPRS
KRAS
LION
LMSH
PICO
NIKL
TBMS
BRPT
BUDI
DPNS
EKAD
ETWA
SRSN
INCI
1
√
√
√
√
√
√
X
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
Kriteria
Sampel
2
X
√
X
√
√
√
X
X
X
√
√
X
X
√
√
X
√
X
X
X
X
√
√
√
√
√
√
√
X
√
X
Kolom
Sampel
3
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
S(1)
S(2)
S(3)
S(4)
S(5)
S(6)
S(7)
S(8)
S(9)
S(10)
S(11)
S(12)
S(13)
S(14)
S(15)
S(16)
S(17)
Klasifikasi
Cement
Cement
Cement
Ceramics, Glass, Porcelain
Ceramics, Glass, Porcelain
Ceramics, Glass, Porcelain
Ceramics, Glass, Porcelain
Ceramics, Glass, Porcelain
Ceramics, Glass, Porcelain
Metal and Allied Products
Metal and Allied Products
Metal and Allied Products
Metal and Allied Products
Metal and Allied Products
Metal and Allied Products
Metal and Allied Products
Metal and Allied Products
Metal and Allied Products
Metal and Allied Products
Metal and Allied Products
Metal and Allied Products
Metal and Allied Products
Metal and Allied Products
Metal and Allied Products
Chemicals
Chemicals
Chemicals
Chemicals
Chemicals
Chemicals
Chemicals
65
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
SOBI
TPIA
UNIC
AKKU
AKPI
APLI
BRNA
DYNA
IPOL
IGAR
LAPD
SIAP
SIMA
FPNI
TRST
TPFA
YPAS
CPIN
JPFA
MAIN
SIRD
DSUC
SULI
TIRT
FASW
INKP
KBRI
SPMA
SAIP
TKIM
INRU
SQMI
ASII
AUTO
GJTL
GDYR
BRAM
IMAS
INDS
X
√
√
√
X
√
√
√
√
√
X
√
X
X
X
X
X
√
√
√
X
X
X
X
√
X
X
X
X
X
X
X
√
√
X
X
X
X
X
√
√
√
X
√
X
√
X
X
√
√
X
√
X
√
X
√
√
X
X
X
X
√
√
√
X
√
√
X
X
X
X
X
√
X
X
√
√
√
√
√
√
√
√
√
√
√
X
√
√
√
√
√
√
√
X
√
√
√
√
√
X
√
√
√
√
√
√
√
X
√
√
√
√
√
√
√
√
S(18)
S(19)
S(20)
S(21)
S(22)
S(23)
S(24)
Chemicals
Chemicals
Chemicals
Plastics&Packaging
Plastics&Packaging
Plastics&Packaging
Plastics&Packaging
Plastics&Packaging
Plastics&Packaging
Plastics&Packaging
Plastics&Packaging
Plastics&Packaging
Plastics&Packaging
Plastics&Packaging
Plastics&Packaging
Plastics&Packaging
Plastics&Packaging
Animal Feed
Animal Feed
Animal Feed
Animal Feed
Wood Industries
Wood Industries
Wood Industries
Pulp&Paper
Pulp&Paper
Pulp&Paper
Pulp&Paper
Pulp&Paper
Pulp&Paper
Pulp&Paper
Automotive and Components
Automotive and Components
Automotive and Components
Automotive and Components
Automotive and Components
Automotive and Components
Automotive and Components
Automotive and Components
66
71
72
73
74
75
76
77
78
79
80
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
LPIN
SMSM
MYTX
ARGO
POLY
CNTX
DOID
MYRX
INDR
UNIT
PBRX
PAFI
HDTX
ADMG
RICY
RDTX
SSTM
BIMA
BATA
SIMM
JECC
KBLM
KBLI
SCCO
IKBI
VOKS
PTSN
ARTI
ADES
AMDK
CEKA
DAVO
DLTA
ICBP
INDF
MYOR
MLBI
ROTI
BAT
X
X
X
X
X
√
√
√
X
X
√
X
X
X
X
X
X
X
X
X
X
X
X
X
√
X
X
√
X
X
X
X
X
√
√
X
X
X
X
X
√
√
√
√
√
X
√
√
X
√
√
√
√
√
X
√
√
X
X
√
√
X
√
X
X
√
√
X
X
X
X
X
√
X
X
X
√
X
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
X
√
X
√
√
√
√
√
√
S(25)
S(26)
S(27)
S(28)
S(29)
Automotive and Components
Automotive and Components
Textile, Garment
Textile, Garment
Textile, Garment
Textile, Garment
Textile, Garment
Textile, Garment
Textile, Garment
Textile, Garment
Textile, Garment
Textile, Garment
Textile, Garment
Textile, Garment
Textile, Garment
Textile, Garment
Textile, Garment
Footwear
Footwear
Footwear
Cable
Cable
Cable
Cable
Cable
Cable
Electronics
Others Industry
Food and Beverages
Food and Beverages
Food and Beverages
Food and Beverages
Food and Beverages
Food and Beverages
Food and Beverages
Food and Beverages
Food and Beverages
Food and Beverages
Tobacco Manufactures
67
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
RMBA
GGRM
HMSP
DVLA
INAF
KLBF
KAEF
SCPI
SQBB
TSPC
TCID
MBTO
UNVR
KICI
KDSI
LMPI
X
√
X
X
√
√
√
X
X
X
X
X
√
X
X
X
X
√
X
X
X
√
X
X
X
X
√
√
X
√
√
√
X
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
S(30)
S(31)
Tobacco Manufactures
Tobacco Manufactures
Tobacco Manufactures
Pharmaceuticals
Pharmaceuticals
Pharmaceuticals
Pharmaceuticals
Pharmaceuticals
Pharmaceuticals
Pharmaceuticals
Cosmetics and Household
Cosmetics and Household
Cosmetics and Household
Houseware
Houseware
Houseware
68
Lampiran 2
DATA VARIABEL PENELITIAN
No
1
2
3
4
5
6
7
Perusahaan
INTP
ARNA
AMFG
IKAI
ALMI
ALKA
GDST
Tahun
X1
X2
X3
X4
X5
Y
Komite
audit
Profitabilitas
(ROA)
Reputasi
auditor
Saham
Institusi
Kualitas
Laba
Manajemen Laba
2011
0
19,84
1
95,23
107,84
10.004.181
2012
1
20,93
1
99,99
119,13
11.615.515
2013
1
18,84
1
99,99
108,12
13.272.018
2011
1
11,54
0
97,46
149,93
778.832.231.972
2012
1
16,93
1
99,89
149,79
875.967.714.147
2013
1
20,94
1
99,86
117,32
1.138.762.192.831
2011
1
12,52
1
0,06
99,52
2.260.884
2012
1
11,13
1
0,06
118,62
2.446.175
2013
1
9,56
1
0,06
163,10
2.664.609
2011
1
9,22
0
0,06
1,93
211.948.596.686
2012
1
-7,92
0
0,06
-11,41
196.618.018.116
2013
1
-9,11
0
61,54
27,12
223.435.249.317
2011
1
2,94
0
44,26
387,82
3.397.407.255.699
2012
1
0,74
0
44,26
-207,39
3.250.564.232.649
2013
1
0,95
0
44,26
-2732,71
3.585.062.893.356
2011
1
3,86
0
44,26
280,08
845.101.843
2012
1
3,46
0
27,23
-92,86
841.644.274
2013
1
-0,13
0
27,23
160,87
1.100.127.813
2011
1
10,20
0
26,80
20,65
2.072.958.787.160
2012
1
4,00
0
26,80
794,61
1.277.713.202.627
2013
1
7,71
0
26,80
209,96
1.217.192.613.814
69
8
9
10
11
12
13
14
15
16
17
INAI
JKSW
PICO
NIKL
TBMS
BRPT
BUDI
DPNS
EKAD
SRSN
2011
1
4,84
0
41,65
75,37
536.020.516.094
2012
1
3,78
0
41,19
-429,30
682.060.912.505
2013
1
0,66
0
41,19
1549,04
562.947.931.641
2011
1
-0,89
0
99,09
-187,17
137.328.844.734
2012
1
-5,90
0
99,09
-4,45
85.464.945.073
2013
1
-2,20
0
47,99
-1,13
91.618.084.639
2011
1
2,19
0
47,91
-112,15
635.054.108.750
2012
1
1,87
0
48,44
-228,81
618.751.132.458
2013
1
2,48
0
48,44
-38,65
690.416.681.094
2011
0
-2,09
1
48,44
607,43
1.381.419.432
2012
1
-5,85
0
0,08
-99,97
135.083
2013
1
0,22
0
0,08
1152,16
169.258
2011
1
1,44
1
0,08
-711,51
6.216.764.395.475
2012
0
1,34
0
0,08
280,63
685.141.737
2013
1
-2,63
1
0,08
122,83
639.521.328
2011
1
-1,95
1
77,73
105,55
9.742.885
2012
1
-5,82
1
55,91
-71,43
2.206.847
2013
1
-1,58
1
55,91
-260,90
2.423.514
2011
1
3,09
0
55,91
112,82
2.429.924
2012
1
0,16
1
55,91
45,10
2.293.722
2013
1
1,67
1
63,06
558,47
2.346.710
2011
1
-3,85
1
63,06
-212,63
107.046.436.286
2012
1
13,25
1
62,06
26,71
140.160.162.048
2013
1
26,52
1
62,06
-0,97
131.993.926.991
2011
1
11,01
0
62,06
55,33
313.991.484.046
2012
1
17,97
0
96,45
58,07
356.454.127.164
2013
1
14,94
1
30,35
45,23
393.456.521.146
2011
1
6,64
1
30,35
123,87
357.640.416
70
18
19
20
21
22
23
24
25
26
TPIA
UNIC
BRNA
IGAR
CPIN
FASW
AUTO
CNTX
MYRX
2012
1
4,22
1
73,01
-43,94
391.599.576
2013
1
10,74
0
73,01
83,88
354.426.592
2011
1
0,50
1
79,56
1513,85
2.076.270
2012
1
-5,17
1
79,42
-167,39
2.119.176
2013
1
0,58
1
80,31
1394,77
2.352.571
2011
1
2,09
1
80,31
673,58
422.104.662
2012
1
109,58
1
80,31
3117,52
395.078.394
2013
1
377,26
0
22,42
602,90
395.612.111
2011
1
-0,06
0
22,97
105,55
9.742.885
2012
1
7,87
1
22,97
166,71
735.890.556
2013
0
1,92
1
0,07
476,54
857.913.461
2011
1
15,56
1
0,07
48,51
485.935.317.590
2012
1
14,25
0
0,07
72,33
524.254.131.742
2013
1
11,13
1
0,07
90,13
611.831.561.672
2011
1
45,00
1
0,07
45,55
16.881.920
2012
1
21,71
1
69,54
63,02
19.621.549
2013
1
16,08
1
50,01
81,52
23.601.719
2011
1
2,68
1
50,01
1444,16
2.212.540.775.093
2012
1
0,09
0
50,01
2394,09
3.861.076.478.152
2013
1
-4,38
0
50,01
-84,28
4.750.914.753.041
2011
1
15,82
1
30,77
23,47
7.105.083
2012
1
12,79
1
30,77
47,34
7.739.700
2013
1
8,39
1
30,28
52,15
10.150.232
2011
1
10,10
0
30,28
121,72
36.206.213
2012
1
-11,69
1
30,28
-82,62
25.460.412
2013
1
-0,37
1
47,06
-1506,40
29.485.213
2011
1
11,61
1
46,54
93,19
88.497.139.223
2012
1
9,22
1
46,54
-45,14
162.006.350.823
2013
1
-2,24
1
52,52
19,70
193.503.035.436
71
27
28
29
30
31
PBRX
ARTI
ICBP
GGRM
KLBF
2011
1
4,76
0
53,51
57,39
2.129.316.229.844
2012
1
3,32
0
54,23
41,89
283.717.278
2013
1
4,49
1
54,14
209,42
317.758.157
2011
1
0,81
1
54,74
94,13
298.668.325.037
2012
1
6,25
1
54,74
37,01
416.756.254.962
2013
1
4,22
0
54,74
2,02
403.200.559.583
2011
1
13,46
1
10,40
105,23
17.192.728
2012
1
12,81
1
10,40
133,79
18.663.387
2013
1
10,51
1
10,40
89,19
23.101.185
2011
1
12,68
1
18,40
-1,82
41.974.389
2012
1
9,80
1
18,40
97,17
45.075.122
2013
0
8,63
0
23,32
56,41
52.963.983
2011
1
18,61
0
63,18
95,70
9.438.364.918.217
2012
1
12,48
1
63,18
117,13
12.260.061.188.932
2013
1
17,41
1
63,18
47,05
15.074.967.402.836
Sumber : Data diolah 2015
Keterangan :
(X1)
Komite Audit
=
Variabel Komite Audit
(X2)
ROA
=
Variabel Profitabilitas
(X3)
Reputasi
=
Variabel Reputasi Auditor
(X4)
INST
=
Variabel Struktur Kepemilikan
(X5)
Kualitas Laba
=
Variabel Kualitas Laba
(Y)
Manajemen Laba
=
Variabel Manajemen Laba
Komite Audit
= Ada komite audit (skor 1) dan tidak ada komite audit (skor 0)
Reputasi Auditor
= KAP BIG 4 (skor 1) dan KAP tidak BIG 4 (skor 0)
72
Lampiran 3
Komite Audit dan Profitabilitas
X1
No Perusahaan Tahun Komite
audit
1
2
3
4
5
6
7
8
9
10
11
12
INTP
ARNA
AMFG
IKAI
ALMI
ALKA
GDST
INAI
JKSW
PICO
NIKL
TBMS
X2
Laba bersih
setelah pajak
Total aktiva
Profitabilitas
(ROA)
2011
0
3.601.516
18.151.331
19,84
2012
1
4.763.388
22.755.160
20,93
2013
1
5.012.294
26.607.241
18,84
2011
1
95.949.405.045
831.507.593.676
11,54
2012
1
158.684.349.130
937.359.770.277
16,93
2013
1
237.697.913.883
1.135.244.802.060
20,94
2011
1
336.995
2.690.595
12,52
2012
1
346.609
3.115.421
11,13
2013
1
338.358
3.539.393
9,56
2011
1
50.623.037.636
548.789.990.320
9,22
2012
1
(40.205.688.847)
507.425.275.145
-7,92
2013
1
(43.930.636.912)
482.057.048.870
-9,11
2011
1
54.783.500.573
1.862.965.962.554
2,94
2012
1
13.949.141.063
1.881.568.513.922
0,74
2013
1
26.118.732.307
2.752.078.229.707
0,95
2011
1
9.969.564
258.483.778
3,86
2012
1
5.122.929
147.882.362
3,46
2013
1
(315.494)
241.912.806
-0,13
2011
1
99.674.949.180
977.462.676.010
10,20
2012
1
46.591.042.719
1.163.971.056.842
4,00
2013
1
91.885.687.801
1.191.496.619.152
7,71
2011
1
26.356.889.656
544.282.443.363
4,84
2012
1
23.155.488.541
612.224.219.835
3,78
2013
1
5.019.540.731
765.881.409.376
0,66
2011
1
(2.552.823.221)
287.131.908.141
-0,89
2012
1
(16.452.350.718)
278.718.823.568
-5,90
2013
1
(7.968.797.416)
362.386.019.471
-2,20
2011
1
12.323.071.886
561.840.337.025
2,19
2012
1
11.137.571.657
594.616.098.268
1,87
2013
1
15.439.372.429
621.400.236.614
2,48
2011
0
(19.263.242)
921.277.510
-2,09
2012
1
(6.469)
110.616
-5,85
2013
1
278
124.420
0,22
2011
1
21.033.879.586
1.464.965.579.262
1,44
73
13
14
15
16
17
18
19
20
21
22
23
24
25
BRPT
BUDI
DPNS
EKAD
SRSN
TPIA
UNIC
BRNA
IGAR
CPIN
FASW
AUTO
CNTX
2012
0
2.655.123
197.513.161
1,34
2013
1
(4.445.813)
169.262.315
-2,63
2011
1
(368.239)
18.843.727
-1,95
2012
1
(123.447)
2.120.461
-5,82
2013
1
(36.597)
2.321.070
-1,58
2011
1
65.643
2.123.285
3,09
2012
1
3.650
2.299.672
0,16
2013
1
39.795
2.382.875
1,67
2011
1
(6.641.710.478)
172.322.620.690
-3,85
2012
1
24.449.221.203
184.533.123.832
13,25
2013
1
68.001.612.724
256.372.669.050
26,52
2011
1
26.148.879.995
237.592.308.314
11,01
2012
1
49.223.703.788
273.893.467.420
17,97
2013
1
51.319.954.316
343.601.504.089
14,94
2011
1
23.987.816
361.182.183
6,64
2012
1
16.963.915
402.108.960
4,22
2013
1
45.171.491
420.782.548
10,74
2011
1
8.007
1.604.922
0,50
2012
1
(87.213)
1.687.115
-5,17
2013
1
11.030
1.907.438
0,58
2011
1
5.863.852
280.646.814
2,09
2012
1
2.090.145
1.907.438
109,58
2013
1
7.196.035
1.907.438
377,26
2011
1
(368.239)
643.963.801
-0,06
2012
1
60.643.256
770.383.930
7,87
2013
0
21.632.494
1.125.132.715
1,92
2011
1
55.322.166.080
355.579.996.944
15,56
2012
1
44.507.701.367
312.342.760.278
14,25
2013
1
35.030.416.158
314.746.644.499
11,13
2011
1
2.362.497
5.250.245
45,00
2012
1
2.680.872
12.348.627
21,71
2013
1
2.528.690
15.722.197
16,08
2011
1
132.338.923.785
4.936.093.736.569
2,68
2012
1
5.292.462.870
5.578.334.207.456
0,09
2013
1
(249.057.875.558)
5.692.060.407.681
-4,38
2011
1
1.101.583
6.964.227
15,82
2012
1
1.135.914
8.881.642
12,79
2013
1
1.058.015
12.617.678
8,39
2011
1
3.690.642
36.524.532
10,10
2012
1
(3.642.292)
31.155.757
-11,69
74
26
27
28
29
30
31
MYRX
PBRX
ARTI
ICBP
GGRM
KLBF
2013
1
(113.377)
31.045.592
-0,37
2011
1
101.902.736.278
877.925.293.238
11,61
2012
1
97.653.076.745
1.058.982.770.316
9,22
2013
1
(119.320.061.253)
5.335.862.891.977
-2,24
2011
1
72.120.509.763
1.515.038.439.895
4,76
2012
1
6.914.340
208.301.474
3,32
2013
1
10.488.760
233.842.506
4,49
2011
1
11.766.676.436
1.453.095.961.394
0,81
2012
1
88.427.405.577
1.415.764.642.407
6,25
2013
1
66.556.292.252
1.577.432.306.840
4,22
2011
1
2.066.365
15.354.878
13,46
2012
1
2.282.371
17.819.884
12,81
2013
1
2.235.040
21.267.470
10,51
2011
1
4.958.102
39.088.705
12,68
2012
1
4.068.711
41.509.325
9,80
2013
0
4.383.932
50.770.251
8,63
2011
1
1.539.721.311.065
8.274.554.112.840
18,61
2012
1
1.175.098.847.932
9.417.957.180.958
12,48
2013
1
1.970.452.449.686
11.315.061.275.026
17,41
75
Lampiran 4
Reputasi Auditor, Struktur Kepemilikan dan Kualitas Laba
X3
X4
No Perusahaan Tahun Reputasi Saham
auditor Institusi
1
2
3
4
5
6
7
8
9
10
11
12
INTP
ARNA
AMFG
IKAI
ALMI
ALKA
GDST
INAI
JKSW
PICO
NIKL
TBMS
X5
Arus Kas Operasi
(CFO)
Net Income
Kualitas
Laba
2011
1
95,23
3.601.516
3.883.711
107,84
2012
1
99,99
4.763.388
5.674.822
119,13
2013
1
99,99
5.012.294
5.419.268
108,12
2011
0
97,46
95.949.405.045
143.852.597.439
149,93
2012
1
99,89
158.684.349.130
237.695.889.064
149,79
2013
1
99,86
237.697.913.883
278.878.036.499
117,32
2011
1
0,06
336.995
335.387
99,52
2012
1
0,06
346.609
411.135
118,62
2013
1
0,06
338.358
551.871
163,10
2011
0
0,06
(50.623.037.636)
(978.188.939)
1,93
2012
0
0,06
(40.205.688.847)
4.586.061.337
-11,41
2013
0
61,54
(43.930.636.912)
(11.911.956.774)
27,12
2011
0
44,26
54.783.500.573
212.460.131.895
387,82
2012
0
44,26
13.949.141.063
(28.929.201.503)
-207,39
2013
0
44,26
26.118.732.307
(713.749.446.281)
-2732,71
2011
0
44,26
9.969.564
27.922.477
280,08
2012
0
27,23
5.122.929
(4.757.106)
-92,86
2013
0
27,23
(315.494)
(507.543)
160,87
2011
0
26,80
99.674.949.180
20.585.967.602
20,65
2012
0
26,80
46.591.042.719
370.214.801.681
794,61
2013
0
26,80
91.885.687.801
192.924.779.196
209,96
2011
0
41,65
26.356.889.656
19.866.212.087
75,37
2012
0
41,19
23.155.488.541
(99.406.551.083)
-429,30
2013
0
41,19
5.019.540.731
77.754.740.234
1549,04
2011
0
99,09
(2.552.823.221)
4.778.242.774
-187,17
2012
0
99,09
(16.452.350.718)
732.826.434
-4,45
2013
0
47,99
(7.968.797.416)
89.950.751
-1,13
2011
0
47,91
12.323.071.886
(13.820.548.232)
-112,15
2012
0
48,44
11.137.571.657
(25.484.273.295)
-228,81
2013
0
48,44
15.439.372.429
(5.967.845.178)
-38,65
2011
1
48,44
(19.263.242)
(117.009.809)
607,43
2012
0
0,08
(6.469)
6.467
-99,97
2013
0
0,08
278
3.203
1152,16
2011
1
0,08
21.033.879.586
(149.657.729.463)
-711,51
76
13
14
15
16
17
18
19
20
21
22
23
24
25
BRPT
BUDI
DPNS
EKAD
SRSN
TPIA
UNIC
BRNA
IGAR
CPIN
FASW
AUTO
CNTX
2012
0
0,08
2.655.123
7.451.180
280,63
2013
1
0,08
(4.445.813)
(5.461.001)
122,83
2011
1
77,73
(368.239)
(388.690)
105,55
2012
1
55,91
(123.447)
88.176
-71,43
2013
1
55,91
(36.597)
95.482
-260,90
2011
0
55,91
65.643
74.060
112,82
2012
1
55,91
3.650
1.646
45,10
2013
1
63,06
39.795
222.244
558,47
2011
1
63,06
(6.641.710.478)
14.122.036.999
-212,63
2012
1
62,06
24.449.221.203
6.530.804.861
26,71
2013
1
62,06
68.001.612.724
(660.730.802)
-0,97
2011
0
62,06
26.148.879.995
14.468.283.957
55,33
2012
0
96,45
49.223.703.788
28.582.923.169
58,07
2013
1
30,35
51.319.954.316
23.212.236.950
45,23
2011
1
30,35
23.987.816
29.713.806
123,87
2012
1
73,01
16.963.915
(7.454.188)
-43,94
2013
0
73,01
45.171.491
37.888.934
83,88
2011
1
79,56
8.007
121.214
1513,85
2012
1
79,42
(87.213)
145.982
-167,39
2013
1
80,31
11.030
153.843
1394,77
2011
1
80,31
5.863.852
39.497.996
673,58
2012
1
80,31
2.090.145
65.160.623
3117,52
2013
0
22,42
7.196.035
43.385.250
602,90
2011
0
22,97
(368.239)
(388.690)
105,55
2012
1
22,97
60.643.256
101.095.907
166,71
2013
1
0,07
21.632.494
103.086.504
476,54
2011
1
0,07
55.322.166.080
26.838.860.483
48,51
2012
0
0,07
44.507.701.367
32.191.725.185
72,33
2013
1
0,07
35.030.416.158
31.571.765.591
90,13
2011
1
0,07
2.362.497
1.076.052
45,55
2012
1
69,54
2.680.872
1.689.376
63,02
2013
1
50,01
2.528.690
2.061.273
81,52
2011
1
50,01
132.338.923.785
1.911.187.311.872
1444,16
2012
0
50,01
5.292.462.870
126.706.458.392
2394,09
2013
0
50,01
(249.057.875.558)
209.910.765.040
-84,28
2011
1
30,77
1.101.583
258.576
23,47
2012
1
30,77
1.135.914
537.785
47,34
2013
1
30,28
1.058.015
551.756
52,15
2011
0
30,28
3.690.642
4.492.323
121,72
2012
1
30,28
(3.642.292)
3.009.125
-82,62
77
26
27
28
29
30
31
MYRX
PBRX
ARTI
ICBP
GGRM
KLBF
2013
1
47,06
(113.377)
1.707.909
-1506,40
2011
1
46,54
101.902.736.278
94.965.877.230
93,19
2012
1
46,54
97.653.076.745
(44.081.867.073)
-45,14
2013
1
52,52
(119.320.061.253)
(23.501.532.691)
19,70
2011
0
53,51
72.120.509.763
41.390.410.288
57,39
2012
0
54,23
6.914.340
2.896.645
41,89
2013
1
54,14
10.488.760
21.965.679
209,42
2011
1
54,74
11.766.676.436
11.076.450.881
94,13
2012
1
54,74
88.427.405.577
32.730.138.030
37,01
2013
0
54,74
66.556.292.252
1.343.103.975
2,02
2011
1
10,40
2.066.365
2.174.427
105,23
2012
1
10,40
2.282.371
3.053.526
133,79
2013
1
10,40
2.235.040
1.993.496
89,19
2011
1
18,40
4.958.102
(90.037)
-1,82
2012
1
18,40
4.068.711
3.953.574
97,17
2013
0
23,32
4.383.932
2.472.971
56,41
2011
0
63,18
1.539.721.311.065
1.473.495.223.306
95,70
2012
1
63,18
1.175.098.847.932
1.376.343.990.025
117,13
2013
1
63,18
1.970.452.449.686
927.163.654.212
47,05
78
Lampiran 5
Manajemen Laba
Y
No
1
2
3
4
5
6
7
8
9
10
11
Perusahaan
INTP
ARNA
AMFG
IKAI
ALMI
ALKA
GDST
INAI
JKSW
PICO
NIKL
Tahun
Pendapatan
(Earnings)
Arus Kas Operasi
(CFO)
Manajemen Laba
2011
13.887.892
3.883.711
10.004.181
2012
17.290.337
5.674.822
11.615.515
2013
18.691.286
5.419.268
13.272.018
2011
922.684.829.411
143.852.597.439
778.832.231.972
2012
1.113.663.603.211
237.695.889.064
875.967.714.147
2013
1.417.640.229.330
278.878.036.499
1.138.762.192.831
2011
2.596.271
335.387
2.260.884
2012
2.857.310
411.135
2.446.175
2013
3.216.480
551.871
2.664.609
2011
210.970.407.747
(978.188.939)
211.948.596.686
2012
201.204.079.453
4.586.061.337
196.618.018.116
2013
211.523.292.543
(11.911.956.774)
223.435.249.317
2011
3.609.867.387.594
212.460.131.895
3.397.407.255.699
2012
3.221.635.031.146
(28.929.201.503)
3.250.564.232.649
2013
2.871.313.447.075
(713.749.446.281)
3.585.062.893.356
2011
873.024.320
27.922.477
845.101.843
2012
836.887.168
(4.757.106)
841.644.274
2013
1.099.620.270
(507.543)
1.100.127.813
2011
2.093.544.754.762
20.585.967.602
2.072.958.787.160
2012
1.647.928.004.308
370.214.801.681
1.277.713.202.627
2013
1.410.117.393.010
192.924.779.196
1.217.192.613.814
2011
555.886.728.181
19.866.212.087
536.020.516.094
2012
582.654.361.422
(99.406.551.083)
682.060.912.505
2013
640.702.671.875
77.754.740.234
562.947.931.641
2011
142.107.087.508
4.778.242.774
137.328.844.734
2012
86.197.771.507
732.826.434
85.464.945.073
2013
91.708.035.390
89.950.751
91.618.084.639
2011
621.233.560.518
(13.820.548.232)
635.054.108.750
2012
593.266.859.163
(25.484.273.295)
618.751.132.458
2013
684.448.835.916
(5.967.845.178)
690.416.681.094
2011
1.264.409.623
(117.009.809)
1.381.419.432
2012
141.550
6.467
135.083
2013
172.461
3.203
169.258
79
12
13
14
15
16
17
18
19
20
21
22
23
24
25
TBMS
BRPT
BUDI
DPNS
EKAD
SRSN
TPIA
UNIC
BRNA
IGAR
CPIN
FASW
AUTO
CNTX
2011
6.067.106.666.012
(149.657.729.463)
6.216.764.395.475
2012
692.592.917
7.451.180
685.141.737
2013
634.060.327
(5.461.001)
639.521.328
2011
9.354.195
(388.690)
9.742.885
2012
2.295.023
88.176
2.206.847
2013
2.518.996
95.482
2.423.514
2011
2.503.984
74.060
2.429.924
2012
2.295.368
1.646
2.293.722
2013
2.568.954
222.244
2.346.710
2011
121.168.473.285
14.122.036.999
107.046.436.286
2012
146.690.966.909
6.530.804.861
140.160.162.048
2013
131.333.196.189
(660.730.802)
131.993.926.991
2011
328.459.768.003
14.468.283.957
313.991.484.046
2012
385.037.050.333
28.582.923.169
356.454.127.164
2013
416.668.758.096
23.212.236.950
393.456.521.146
2011
387.354.222
29.713.806
357.640.416
2012
384.145.388
(7.454.188)
391.599.576
2013
392.315.526
37.888.934
354.426.592
2011
2.197.484
121.214
2.076.270
2012
2.265.158
145.982
2.119.176
2013
2.506.414
153.843
2.352.571
2011
461.602.658
39.497.996
422.104.662
2012
460.239.017
65.160.623
395.078.394
2013
438.997.361
43.385.250
395.612.111
2011
9.354.195
(388.690)
9.742.885
2012
836.986.463
101.095.907
735.890.556
2013
960.999.965
103.086.504
857.913.461
2011
512.774.178.073
26.838.860.483
485.935.317.590
2012
556.445.856.927
32.191.725.185
524.254.131.742
2013
643.403.327.263
31.571.765.591
611.831.561.672
2011
17.957.972
1.076.052
16.881.920
2012
21.310.925
1.689.376
19.621.549
2013
25.662.992
2.061.273
23.601.719
2011
4.123.728.086.965
1.911.187.311.872
2.212.540.775.093
2012
3.987.782.936.544
126.706.458.392
3.861.076.478.152
2013
4.960.825.518.081
209.910.765.040
4.750.914.753.041
2011
7.363.659
258.576
7.105.083
2012
8.277.485
537.785
7.739.700
2013
10.701.988
551.756
10.150.232
2011
40.698.536
4.492.323
36.206.213
2012
28.469.537
3.009.125
25.460.412
80
26
27
28
29
30
31
MYRX
PBRX
ARTI
ICBP
GGRM
KLBF
2013
31.193.122
1.707.909
29.485.213
2011
183.463.016.453
94.965.877.230
88.497.139.223
2012
117.924.483.750
(44.081.867.073)
162.006.350.823
2013
170.001.502.745
(23.501.532.691)
193.503.035.436
2011
2.170.706.640.132
41.390.410.288
2.129.316.229.844
2012
286.613.923
2.896.645
283.717.278
2013
339.723.836
21.965.679
317.758.157
2011
309.744.775.918
11.076.450.881
298.668.325.037
2012
449.486.392.992
32.730.138.030
416.756.254.962
2013
404.543.663.558
1.343.103.975
403.200.559.583
2011
19.367.155
2.174.427
17.192.728
2012
21.716.913
3.053.526
18.663.387
2013
25.094.681
1.993.496
23.101.185
2011
41.884.352
(90.037)
41.974.389
2012
49.028.696
3.953.574
45.075.122
2013
55.436.954
2.472.971
52.963.983
2011
10.911.860.141.523
1.473.495.223.306
9.438.364.918.217
2012
13.636.405.178.957
1.376.343.990.025
12.260.061.188.932
2013
16.002.131.057.048
927.163.654.212
15.074.967.402.836
81
Lampiran 6
Output SPSS
Descriptives
Descriptive Statistics
N
Komite Audit
Profitabilitas
Reputasi Auditor
Kepemilikan Saham
Kualitas Laba
Manajemen Laba
Valid N (listwise)
Minimum
Maximum
Mean
Std. Deviation
93
.00
1.00
0.95
0.23
93
-11.69
377.26
11.56
40.75
93
.00
1.00
0.57
0.50
93
.06
99.99
44.48
29.41
93 -2732.71
3117.52
156.08
635.72
93 135083.00 15074967402836.00 890842449928.96 2395087831523.72
93
NPar Tests
One-Sample Kolmogorov-Smirnov Test
Unstandardize
d Residual
N
Normal Parametersa
Most
Differences
Mean
Std. Deviation
Extreme Absolute
Positive
Negative
Kolmogorov-Smirnov Z
Asymp. Sig. (2-tailed)
93
-.0001470
2.36923573E1
2
.324
.324
-.273
3.128
.000
82
83
NPar Tests
One-Sample Kolmogorov-Smirnov Test
Unstandardize
d Residual
N
62
Normal Parametersa
Mean
Std. Deviation
Most
Differences
Extreme Absolute
Kolmogorov-Smirnov Z
Asymp. Sig. (2-tailed)
.0000000
4.99443440
.132
Positive
.132
Negative
-.111
1.038
.231
84
Regression
b
Model Summary
Model
R
1
Adjusted R
Square
R Square
.431
a
.186
Std. Error of the
Estimate
.114
Durbin-Watson
5.21263
1.289
a. Predictors: (Constant), KualitasLaba.LN, Reputasi Auditor, Komite Audit, Kepemilikan
Saham, Profitabilitas.LN
b. Dependent Variable: ManajemenLaba.LN
b
ANOVA
Model
1
Sum of Squares
Regression
df
Mean Square
F
348.081
5
69.616
Residual
1521.607
56
27.172
Total
1869.688
61
Sig.
2.562
.037
a. Predictors: (Constant), KualitasLaba.LN, Reputasi Auditor, Komite Audit, Kepemilikan Saham,
Profitabilitas.LN
b. Dependent Variable: ManajemenLaba.LN
Coefficients
Unstandardized
Coefficients
Model
1
B
(Constant)
Komite Audit
Profitabilitas.LN
Reputasi Auditor
Kepemilikan Saham
KualitasLaba.LN
Std.
Error
21.847
3.934
2.960
2.728
.235
a
Standardiz
ed
Coefficient
s
Beta
Collinearity
Statistics
t
Sig.
Toleran
ce
VIF
5.553
.000
.132
1.085
.283
.976
1.025
.505
.061
.465
.643
.856
1.168
-4.109
1.384
-.364
-2.968
.004
.964
1.038
.030
.022
.167
1.361
.179
.962
1.040
-.454
.511
-.116
-.888
.378
.859
1.165
a. Dependent Variable: ManajemenLaba.LN
85
a
Charts
86
87
DAFTAR POPULASI DAN SAMPEL PERUSAHAAN
No
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
Kode
SMCB
INTP
SMGR
ARNA
AMFG
IKAI
KIAS
MLIA
TOTO
ALMI
ALKA
BTON
CTBN
GDST
INAI
ITMA
JKSW
JPRS
KRAS
LION
LMSH
PICO
NIKL
TBMS
BRPT
BUDI
DPNS
EKAD
ETWA
SRSN
INCI
1
√
√
√
√
√
√
X
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
Kriteria
Sampel
2
X
√
X
√
√
√
X
X
X
√
√
X
X
√
√
X
√
X
X
X
X
√
√
√
√
√
√
√
X
√
X
Kolom
Sampel
3
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
S(1)
S(2)
S(3)
S(4)
S(5)
S(6)
S(7)
S(8)
S(9)
S(10)
S(11)
S(12)
S(13)
S(14)
S(15)
S(16)
S(17)
Klasifikasi
Cement
Cement
Cement
Ceramics, Glass, Porcelain
Ceramics, Glass, Porcelain
Ceramics, Glass, Porcelain
Ceramics, Glass, Porcelain
Ceramics, Glass, Porcelain
Ceramics, Glass, Porcelain
Metal and Allied Products
Metal and Allied Products
Metal and Allied Products
Metal and Allied Products
Metal and Allied Products
Metal and Allied Products
Metal and Allied Products
Metal and Allied Products
Metal and Allied Products
Metal and Allied Products
Metal and Allied Products
Metal and Allied Products
Metal and Allied Products
Metal and Allied Products
Metal and Allied Products
Chemicals
Chemicals
Chemicals
Chemicals
Chemicals
Chemicals
Chemicals
65
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
SOBI
TPIA
UNIC
AKKU
AKPI
APLI
BRNA
DYNA
IPOL
IGAR
LAPD
SIAP
SIMA
FPNI
TRST
TPFA
YPAS
CPIN
JPFA
MAIN
SIRD
DSUC
SULI
TIRT
FASW
INKP
KBRI
SPMA
SAIP
TKIM
INRU
SQMI
ASII
AUTO
GJTL
GDYR
BRAM
IMAS
INDS
X
√
√
√
X
√
√
√
√
√
X
√
X
X
X
X
X
√
√
√
X
X
X
X
√
X
X
X
X
X
X
X
√
√
X
X
X
X
X
√
√
√
X
√
X
√
X
X
√
√
X
√
X
√
X
√
√
X
X
X
X
√
√
√
X
√
√
X
X
X
X
X
√
X
X
√
√
√
√
√
√
√
√
√
√
√
X
√
√
√
√
√
√
√
X
√
√
√
√
√
X
√
√
√
√
√
√
√
X
√
√
√
√
√
√
√
√
S(18)
S(19)
S(20)
S(21)
S(22)
S(23)
S(24)
Chemicals
Chemicals
Chemicals
Plastics&Packaging
Plastics&Packaging
Plastics&Packaging
Plastics&Packaging
Plastics&Packaging
Plastics&Packaging
Plastics&Packaging
Plastics&Packaging
Plastics&Packaging
Plastics&Packaging
Plastics&Packaging
Plastics&Packaging
Plastics&Packaging
Plastics&Packaging
Animal Feed
Animal Feed
Animal Feed
Animal Feed
Wood Industries
Wood Industries
Wood Industries
Pulp&Paper
Pulp&Paper
Pulp&Paper
Pulp&Paper
Pulp&Paper
Pulp&Paper
Pulp&Paper
Automotive and Components
Automotive and Components
Automotive and Components
Automotive and Components
Automotive and Components
Automotive and Components
Automotive and Components
Automotive and Components
66
71
72
73
74
75
76
77
78
79
80
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
LPIN
SMSM
MYTX
ARGO
POLY
CNTX
DOID
MYRX
INDR
UNIT
PBRX
PAFI
HDTX
ADMG
RICY
RDTX
SSTM
BIMA
BATA
SIMM
JECC
KBLM
KBLI
SCCO
IKBI
VOKS
PTSN
ARTI
ADES
AMDK
CEKA
DAVO
DLTA
ICBP
INDF
MYOR
MLBI
ROTI
BAT
X
X
X
X
X
√
√
√
X
X
√
X
X
X
X
X
X
X
X
X
X
X
X
X
√
X
X
√
X
X
X
X
X
√
√
X
X
X
X
X
√
√
√
√
√
X
√
√
X
√
√
√
√
√
X
√
√
X
X
√
√
X
√
X
X
√
√
X
X
X
X
X
√
X
X
X
√
X
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
X
√
X
√
√
√
√
√
√
S(25)
S(26)
S(27)
S(28)
S(29)
Automotive and Components
Automotive and Components
Textile, Garment
Textile, Garment
Textile, Garment
Textile, Garment
Textile, Garment
Textile, Garment
Textile, Garment
Textile, Garment
Textile, Garment
Textile, Garment
Textile, Garment
Textile, Garment
Textile, Garment
Textile, Garment
Textile, Garment
Footwear
Footwear
Footwear
Cable
Cable
Cable
Cable
Cable
Cable
Electronics
Others Industry
Food and Beverages
Food and Beverages
Food and Beverages
Food and Beverages
Food and Beverages
Food and Beverages
Food and Beverages
Food and Beverages
Food and Beverages
Food and Beverages
Tobacco Manufactures
67
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
RMBA
GGRM
HMSP
DVLA
INAF
KLBF
KAEF
SCPI
SQBB
TSPC
TCID
MBTO
UNVR
KICI
KDSI
LMPI
X
√
X
X
√
√
√
X
X
X
X
X
√
X
X
X
X
√
X
X
X
√
X
X
X
X
√
√
X
√
√
√
X
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
S(30)
S(31)
Tobacco Manufactures
Tobacco Manufactures
Tobacco Manufactures
Pharmaceuticals
Pharmaceuticals
Pharmaceuticals
Pharmaceuticals
Pharmaceuticals
Pharmaceuticals
Pharmaceuticals
Cosmetics and Household
Cosmetics and Household
Cosmetics and Household
Houseware
Houseware
Houseware
68
Lampiran 2
DATA VARIABEL PENELITIAN
No
1
2
3
4
5
6
7
Perusahaan
INTP
ARNA
AMFG
IKAI
ALMI
ALKA
GDST
Tahun
X1
X2
X3
X4
X5
Y
Komite
audit
Profitabilitas
(ROA)
Reputasi
auditor
Saham
Institusi
Kualitas
Laba
Manajemen Laba
2011
0
19,84
1
95,23
107,84
10.004.181
2012
1
20,93
1
99,99
119,13
11.615.515
2013
1
18,84
1
99,99
108,12
13.272.018
2011
1
11,54
0
97,46
149,93
778.832.231.972
2012
1
16,93
1
99,89
149,79
875.967.714.147
2013
1
20,94
1
99,86
117,32
1.138.762.192.831
2011
1
12,52
1
0,06
99,52
2.260.884
2012
1
11,13
1
0,06
118,62
2.446.175
2013
1
9,56
1
0,06
163,10
2.664.609
2011
1
9,22
0
0,06
1,93
211.948.596.686
2012
1
-7,92
0
0,06
-11,41
196.618.018.116
2013
1
-9,11
0
61,54
27,12
223.435.249.317
2011
1
2,94
0
44,26
387,82
3.397.407.255.699
2012
1
0,74
0
44,26
-207,39
3.250.564.232.649
2013
1
0,95
0
44,26
-2732,71
3.585.062.893.356
2011
1
3,86
0
44,26
280,08
845.101.843
2012
1
3,46
0
27,23
-92,86
841.644.274
2013
1
-0,13
0
27,23
160,87
1.100.127.813
2011
1
10,20
0
26,80
20,65
2.072.958.787.160
2012
1
4,00
0
26,80
794,61
1.277.713.202.627
2013
1
7,71
0
26,80
209,96
1.217.192.613.814
69
8
9
10
11
12
13
14
15
16
17
INAI
JKSW
PICO
NIKL
TBMS
BRPT
BUDI
DPNS
EKAD
SRSN
2011
1
4,84
0
41,65
75,37
536.020.516.094
2012
1
3,78
0
41,19
-429,30
682.060.912.505
2013
1
0,66
0
41,19
1549,04
562.947.931.641
2011
1
-0,89
0
99,09
-187,17
137.328.844.734
2012
1
-5,90
0
99,09
-4,45
85.464.945.073
2013
1
-2,20
0
47,99
-1,13
91.618.084.639
2011
1
2,19
0
47,91
-112,15
635.054.108.750
2012
1
1,87
0
48,44
-228,81
618.751.132.458
2013
1
2,48
0
48,44
-38,65
690.416.681.094
2011
0
-2,09
1
48,44
607,43
1.381.419.432
2012
1
-5,85
0
0,08
-99,97
135.083
2013
1
0,22
0
0,08
1152,16
169.258
2011
1
1,44
1
0,08
-711,51
6.216.764.395.475
2012
0
1,34
0
0,08
280,63
685.141.737
2013
1
-2,63
1
0,08
122,83
639.521.328
2011
1
-1,95
1
77,73
105,55
9.742.885
2012
1
-5,82
1
55,91
-71,43
2.206.847
2013
1
-1,58
1
55,91
-260,90
2.423.514
2011
1
3,09
0
55,91
112,82
2.429.924
2012
1
0,16
1
55,91
45,10
2.293.722
2013
1
1,67
1
63,06
558,47
2.346.710
2011
1
-3,85
1
63,06
-212,63
107.046.436.286
2012
1
13,25
1
62,06
26,71
140.160.162.048
2013
1
26,52
1
62,06
-0,97
131.993.926.991
2011
1
11,01
0
62,06
55,33
313.991.484.046
2012
1
17,97
0
96,45
58,07
356.454.127.164
2013
1
14,94
1
30,35
45,23
393.456.521.146
2011
1
6,64
1
30,35
123,87
357.640.416
70
18
19
20
21
22
23
24
25
26
TPIA
UNIC
BRNA
IGAR
CPIN
FASW
AUTO
CNTX
MYRX
2012
1
4,22
1
73,01
-43,94
391.599.576
2013
1
10,74
0
73,01
83,88
354.426.592
2011
1
0,50
1
79,56
1513,85
2.076.270
2012
1
-5,17
1
79,42
-167,39
2.119.176
2013
1
0,58
1
80,31
1394,77
2.352.571
2011
1
2,09
1
80,31
673,58
422.104.662
2012
1
109,58
1
80,31
3117,52
395.078.394
2013
1
377,26
0
22,42
602,90
395.612.111
2011
1
-0,06
0
22,97
105,55
9.742.885
2012
1
7,87
1
22,97
166,71
735.890.556
2013
0
1,92
1
0,07
476,54
857.913.461
2011
1
15,56
1
0,07
48,51
485.935.317.590
2012
1
14,25
0
0,07
72,33
524.254.131.742
2013
1
11,13
1
0,07
90,13
611.831.561.672
2011
1
45,00
1
0,07
45,55
16.881.920
2012
1
21,71
1
69,54
63,02
19.621.549
2013
1
16,08
1
50,01
81,52
23.601.719
2011
1
2,68
1
50,01
1444,16
2.212.540.775.093
2012
1
0,09
0
50,01
2394,09
3.861.076.478.152
2013
1
-4,38
0
50,01
-84,28
4.750.914.753.041
2011
1
15,82
1
30,77
23,47
7.105.083
2012
1
12,79
1
30,77
47,34
7.739.700
2013
1
8,39
1
30,28
52,15
10.150.232
2011
1
10,10
0
30,28
121,72
36.206.213
2012
1
-11,69
1
30,28
-82,62
25.460.412
2013
1
-0,37
1
47,06
-1506,40
29.485.213
2011
1
11,61
1
46,54
93,19
88.497.139.223
2012
1
9,22
1
46,54
-45,14
162.006.350.823
2013
1
-2,24
1
52,52
19,70
193.503.035.436
71
27
28
29
30
31
PBRX
ARTI
ICBP
GGRM
KLBF
2011
1
4,76
0
53,51
57,39
2.129.316.229.844
2012
1
3,32
0
54,23
41,89
283.717.278
2013
1
4,49
1
54,14
209,42
317.758.157
2011
1
0,81
1
54,74
94,13
298.668.325.037
2012
1
6,25
1
54,74
37,01
416.756.254.962
2013
1
4,22
0
54,74
2,02
403.200.559.583
2011
1
13,46
1
10,40
105,23
17.192.728
2012
1
12,81
1
10,40
133,79
18.663.387
2013
1
10,51
1
10,40
89,19
23.101.185
2011
1
12,68
1
18,40
-1,82
41.974.389
2012
1
9,80
1
18,40
97,17
45.075.122
2013
0
8,63
0
23,32
56,41
52.963.983
2011
1
18,61
0
63,18
95,70
9.438.364.918.217
2012
1
12,48
1
63,18
117,13
12.260.061.188.932
2013
1
17,41
1
63,18
47,05
15.074.967.402.836
Sumber : Data diolah 2015
Keterangan :
(X1)
Komite Audit
=
Variabel Komite Audit
(X2)
ROA
=
Variabel Profitabilitas
(X3)
Reputasi
=
Variabel Reputasi Auditor
(X4)
INST
=
Variabel Struktur Kepemilikan
(X5)
Kualitas Laba
=
Variabel Kualitas Laba
(Y)
Manajemen Laba
=
Variabel Manajemen Laba
Komite Audit
= Ada komite audit (skor 1) dan tidak ada komite audit (skor 0)
Reputasi Auditor
= KAP BIG 4 (skor 1) dan KAP tidak BIG 4 (skor 0)
72
Lampiran 3
Komite Audit dan Profitabilitas
X1
No Perusahaan Tahun Komite
audit
1
2
3
4
5
6
7
8
9
10
11
12
INTP
ARNA
AMFG
IKAI
ALMI
ALKA
GDST
INAI
JKSW
PICO
NIKL
TBMS
X2
Laba bersih
setelah pajak
Total aktiva
Profitabilitas
(ROA)
2011
0
3.601.516
18.151.331
19,84
2012
1
4.763.388
22.755.160
20,93
2013
1
5.012.294
26.607.241
18,84
2011
1
95.949.405.045
831.507.593.676
11,54
2012
1
158.684.349.130
937.359.770.277
16,93
2013
1
237.697.913.883
1.135.244.802.060
20,94
2011
1
336.995
2.690.595
12,52
2012
1
346.609
3.115.421
11,13
2013
1
338.358
3.539.393
9,56
2011
1
50.623.037.636
548.789.990.320
9,22
2012
1
(40.205.688.847)
507.425.275.145
-7,92
2013
1
(43.930.636.912)
482.057.048.870
-9,11
2011
1
54.783.500.573
1.862.965.962.554
2,94
2012
1
13.949.141.063
1.881.568.513.922
0,74
2013
1
26.118.732.307
2.752.078.229.707
0,95
2011
1
9.969.564
258.483.778
3,86
2012
1
5.122.929
147.882.362
3,46
2013
1
(315.494)
241.912.806
-0,13
2011
1
99.674.949.180
977.462.676.010
10,20
2012
1
46.591.042.719
1.163.971.056.842
4,00
2013
1
91.885.687.801
1.191.496.619.152
7,71
2011
1
26.356.889.656
544.282.443.363
4,84
2012
1
23.155.488.541
612.224.219.835
3,78
2013
1
5.019.540.731
765.881.409.376
0,66
2011
1
(2.552.823.221)
287.131.908.141
-0,89
2012
1
(16.452.350.718)
278.718.823.568
-5,90
2013
1
(7.968.797.416)
362.386.019.471
-2,20
2011
1
12.323.071.886
561.840.337.025
2,19
2012
1
11.137.571.657
594.616.098.268
1,87
2013
1
15.439.372.429
621.400.236.614
2,48
2011
0
(19.263.242)
921.277.510
-2,09
2012
1
(6.469)
110.616
-5,85
2013
1
278
124.420
0,22
2011
1
21.033.879.586
1.464.965.579.262
1,44
73
13
14
15
16
17
18
19
20
21
22
23
24
25
BRPT
BUDI
DPNS
EKAD
SRSN
TPIA
UNIC
BRNA
IGAR
CPIN
FASW
AUTO
CNTX
2012
0
2.655.123
197.513.161
1,34
2013
1
(4.445.813)
169.262.315
-2,63
2011
1
(368.239)
18.843.727
-1,95
2012
1
(123.447)
2.120.461
-5,82
2013
1
(36.597)
2.321.070
-1,58
2011
1
65.643
2.123.285
3,09
2012
1
3.650
2.299.672
0,16
2013
1
39.795
2.382.875
1,67
2011
1
(6.641.710.478)
172.322.620.690
-3,85
2012
1
24.449.221.203
184.533.123.832
13,25
2013
1
68.001.612.724
256.372.669.050
26,52
2011
1
26.148.879.995
237.592.308.314
11,01
2012
1
49.223.703.788
273.893.467.420
17,97
2013
1
51.319.954.316
343.601.504.089
14,94
2011
1
23.987.816
361.182.183
6,64
2012
1
16.963.915
402.108.960
4,22
2013
1
45.171.491
420.782.548
10,74
2011
1
8.007
1.604.922
0,50
2012
1
(87.213)
1.687.115
-5,17
2013
1
11.030
1.907.438
0,58
2011
1
5.863.852
280.646.814
2,09
2012
1
2.090.145
1.907.438
109,58
2013
1
7.196.035
1.907.438
377,26
2011
1
(368.239)
643.963.801
-0,06
2012
1
60.643.256
770.383.930
7,87
2013
0
21.632.494
1.125.132.715
1,92
2011
1
55.322.166.080
355.579.996.944
15,56
2012
1
44.507.701.367
312.342.760.278
14,25
2013
1
35.030.416.158
314.746.644.499
11,13
2011
1
2.362.497
5.250.245
45,00
2012
1
2.680.872
12.348.627
21,71
2013
1
2.528.690
15.722.197
16,08
2011
1
132.338.923.785
4.936.093.736.569
2,68
2012
1
5.292.462.870
5.578.334.207.456
0,09
2013
1
(249.057.875.558)
5.692.060.407.681
-4,38
2011
1
1.101.583
6.964.227
15,82
2012
1
1.135.914
8.881.642
12,79
2013
1
1.058.015
12.617.678
8,39
2011
1
3.690.642
36.524.532
10,10
2012
1
(3.642.292)
31.155.757
-11,69
74
26
27
28
29
30
31
MYRX
PBRX
ARTI
ICBP
GGRM
KLBF
2013
1
(113.377)
31.045.592
-0,37
2011
1
101.902.736.278
877.925.293.238
11,61
2012
1
97.653.076.745
1.058.982.770.316
9,22
2013
1
(119.320.061.253)
5.335.862.891.977
-2,24
2011
1
72.120.509.763
1.515.038.439.895
4,76
2012
1
6.914.340
208.301.474
3,32
2013
1
10.488.760
233.842.506
4,49
2011
1
11.766.676.436
1.453.095.961.394
0,81
2012
1
88.427.405.577
1.415.764.642.407
6,25
2013
1
66.556.292.252
1.577.432.306.840
4,22
2011
1
2.066.365
15.354.878
13,46
2012
1
2.282.371
17.819.884
12,81
2013
1
2.235.040
21.267.470
10,51
2011
1
4.958.102
39.088.705
12,68
2012
1
4.068.711
41.509.325
9,80
2013
0
4.383.932
50.770.251
8,63
2011
1
1.539.721.311.065
8.274.554.112.840
18,61
2012
1
1.175.098.847.932
9.417.957.180.958
12,48
2013
1
1.970.452.449.686
11.315.061.275.026
17,41
75
Lampiran 4
Reputasi Auditor, Struktur Kepemilikan dan Kualitas Laba
X3
X4
No Perusahaan Tahun Reputasi Saham
auditor Institusi
1
2
3
4
5
6
7
8
9
10
11
12
INTP
ARNA
AMFG
IKAI
ALMI
ALKA
GDST
INAI
JKSW
PICO
NIKL
TBMS
X5
Arus Kas Operasi
(CFO)
Net Income
Kualitas
Laba
2011
1
95,23
3.601.516
3.883.711
107,84
2012
1
99,99
4.763.388
5.674.822
119,13
2013
1
99,99
5.012.294
5.419.268
108,12
2011
0
97,46
95.949.405.045
143.852.597.439
149,93
2012
1
99,89
158.684.349.130
237.695.889.064
149,79
2013
1
99,86
237.697.913.883
278.878.036.499
117,32
2011
1
0,06
336.995
335.387
99,52
2012
1
0,06
346.609
411.135
118,62
2013
1
0,06
338.358
551.871
163,10
2011
0
0,06
(50.623.037.636)
(978.188.939)
1,93
2012
0
0,06
(40.205.688.847)
4.586.061.337
-11,41
2013
0
61,54
(43.930.636.912)
(11.911.956.774)
27,12
2011
0
44,26
54.783.500.573
212.460.131.895
387,82
2012
0
44,26
13.949.141.063
(28.929.201.503)
-207,39
2013
0
44,26
26.118.732.307
(713.749.446.281)
-2732,71
2011
0
44,26
9.969.564
27.922.477
280,08
2012
0
27,23
5.122.929
(4.757.106)
-92,86
2013
0
27,23
(315.494)
(507.543)
160,87
2011
0
26,80
99.674.949.180
20.585.967.602
20,65
2012
0
26,80
46.591.042.719
370.214.801.681
794,61
2013
0
26,80
91.885.687.801
192.924.779.196
209,96
2011
0
41,65
26.356.889.656
19.866.212.087
75,37
2012
0
41,19
23.155.488.541
(99.406.551.083)
-429,30
2013
0
41,19
5.019.540.731
77.754.740.234
1549,04
2011
0
99,09
(2.552.823.221)
4.778.242.774
-187,17
2012
0
99,09
(16.452.350.718)
732.826.434
-4,45
2013
0
47,99
(7.968.797.416)
89.950.751
-1,13
2011
0
47,91
12.323.071.886
(13.820.548.232)
-112,15
2012
0
48,44
11.137.571.657
(25.484.273.295)
-228,81
2013
0
48,44
15.439.372.429
(5.967.845.178)
-38,65
2011
1
48,44
(19.263.242)
(117.009.809)
607,43
2012
0
0,08
(6.469)
6.467
-99,97
2013
0
0,08
278
3.203
1152,16
2011
1
0,08
21.033.879.586
(149.657.729.463)
-711,51
76
13
14
15
16
17
18
19
20
21
22
23
24
25
BRPT
BUDI
DPNS
EKAD
SRSN
TPIA
UNIC
BRNA
IGAR
CPIN
FASW
AUTO
CNTX
2012
0
0,08
2.655.123
7.451.180
280,63
2013
1
0,08
(4.445.813)
(5.461.001)
122,83
2011
1
77,73
(368.239)
(388.690)
105,55
2012
1
55,91
(123.447)
88.176
-71,43
2013
1
55,91
(36.597)
95.482
-260,90
2011
0
55,91
65.643
74.060
112,82
2012
1
55,91
3.650
1.646
45,10
2013
1
63,06
39.795
222.244
558,47
2011
1
63,06
(6.641.710.478)
14.122.036.999
-212,63
2012
1
62,06
24.449.221.203
6.530.804.861
26,71
2013
1
62,06
68.001.612.724
(660.730.802)
-0,97
2011
0
62,06
26.148.879.995
14.468.283.957
55,33
2012
0
96,45
49.223.703.788
28.582.923.169
58,07
2013
1
30,35
51.319.954.316
23.212.236.950
45,23
2011
1
30,35
23.987.816
29.713.806
123,87
2012
1
73,01
16.963.915
(7.454.188)
-43,94
2013
0
73,01
45.171.491
37.888.934
83,88
2011
1
79,56
8.007
121.214
1513,85
2012
1
79,42
(87.213)
145.982
-167,39
2013
1
80,31
11.030
153.843
1394,77
2011
1
80,31
5.863.852
39.497.996
673,58
2012
1
80,31
2.090.145
65.160.623
3117,52
2013
0
22,42
7.196.035
43.385.250
602,90
2011
0
22,97
(368.239)
(388.690)
105,55
2012
1
22,97
60.643.256
101.095.907
166,71
2013
1
0,07
21.632.494
103.086.504
476,54
2011
1
0,07
55.322.166.080
26.838.860.483
48,51
2012
0
0,07
44.507.701.367
32.191.725.185
72,33
2013
1
0,07
35.030.416.158
31.571.765.591
90,13
2011
1
0,07
2.362.497
1.076.052
45,55
2012
1
69,54
2.680.872
1.689.376
63,02
2013
1
50,01
2.528.690
2.061.273
81,52
2011
1
50,01
132.338.923.785
1.911.187.311.872
1444,16
2012
0
50,01
5.292.462.870
126.706.458.392
2394,09
2013
0
50,01
(249.057.875.558)
209.910.765.040
-84,28
2011
1
30,77
1.101.583
258.576
23,47
2012
1
30,77
1.135.914
537.785
47,34
2013
1
30,28
1.058.015
551.756
52,15
2011
0
30,28
3.690.642
4.492.323
121,72
2012
1
30,28
(3.642.292)
3.009.125
-82,62
77
26
27
28
29
30
31
MYRX
PBRX
ARTI
ICBP
GGRM
KLBF
2013
1
47,06
(113.377)
1.707.909
-1506,40
2011
1
46,54
101.902.736.278
94.965.877.230
93,19
2012
1
46,54
97.653.076.745
(44.081.867.073)
-45,14
2013
1
52,52
(119.320.061.253)
(23.501.532.691)
19,70
2011
0
53,51
72.120.509.763
41.390.410.288
57,39
2012
0
54,23
6.914.340
2.896.645
41,89
2013
1
54,14
10.488.760
21.965.679
209,42
2011
1
54,74
11.766.676.436
11.076.450.881
94,13
2012
1
54,74
88.427.405.577
32.730.138.030
37,01
2013
0
54,74
66.556.292.252
1.343.103.975
2,02
2011
1
10,40
2.066.365
2.174.427
105,23
2012
1
10,40
2.282.371
3.053.526
133,79
2013
1
10,40
2.235.040
1.993.496
89,19
2011
1
18,40
4.958.102
(90.037)
-1,82
2012
1
18,40
4.068.711
3.953.574
97,17
2013
0
23,32
4.383.932
2.472.971
56,41
2011
0
63,18
1.539.721.311.065
1.473.495.223.306
95,70
2012
1
63,18
1.175.098.847.932
1.376.343.990.025
117,13
2013
1
63,18
1.970.452.449.686
927.163.654.212
47,05
78
Lampiran 5
Manajemen Laba
Y
No
1
2
3
4
5
6
7
8
9
10
11
Perusahaan
INTP
ARNA
AMFG
IKAI
ALMI
ALKA
GDST
INAI
JKSW
PICO
NIKL
Tahun
Pendapatan
(Earnings)
Arus Kas Operasi
(CFO)
Manajemen Laba
2011
13.887.892
3.883.711
10.004.181
2012
17.290.337
5.674.822
11.615.515
2013
18.691.286
5.419.268
13.272.018
2011
922.684.829.411
143.852.597.439
778.832.231.972
2012
1.113.663.603.211
237.695.889.064
875.967.714.147
2013
1.417.640.229.330
278.878.036.499
1.138.762.192.831
2011
2.596.271
335.387
2.260.884
2012
2.857.310
411.135
2.446.175
2013
3.216.480
551.871
2.664.609
2011
210.970.407.747
(978.188.939)
211.948.596.686
2012
201.204.079.453
4.586.061.337
196.618.018.116
2013
211.523.292.543
(11.911.956.774)
223.435.249.317
2011
3.609.867.387.594
212.460.131.895
3.397.407.255.699
2012
3.221.635.031.146
(28.929.201.503)
3.250.564.232.649
2013
2.871.313.447.075
(713.749.446.281)
3.585.062.893.356
2011
873.024.320
27.922.477
845.101.843
2012
836.887.168
(4.757.106)
841.644.274
2013
1.099.620.270
(507.543)
1.100.127.813
2011
2.093.544.754.762
20.585.967.602
2.072.958.787.160
2012
1.647.928.004.308
370.214.801.681
1.277.713.202.627
2013
1.410.117.393.010
192.924.779.196
1.217.192.613.814
2011
555.886.728.181
19.866.212.087
536.020.516.094
2012
582.654.361.422
(99.406.551.083)
682.060.912.505
2013
640.702.671.875
77.754.740.234
562.947.931.641
2011
142.107.087.508
4.778.242.774
137.328.844.734
2012
86.197.771.507
732.826.434
85.464.945.073
2013
91.708.035.390
89.950.751
91.618.084.639
2011
621.233.560.518
(13.820.548.232)
635.054.108.750
2012
593.266.859.163
(25.484.273.295)
618.751.132.458
2013
684.448.835.916
(5.967.845.178)
690.416.681.094
2011
1.264.409.623
(117.009.809)
1.381.419.432
2012
141.550
6.467
135.083
2013
172.461
3.203
169.258
79
12
13
14
15
16
17
18
19
20
21
22
23
24
25
TBMS
BRPT
BUDI
DPNS
EKAD
SRSN
TPIA
UNIC
BRNA
IGAR
CPIN
FASW
AUTO
CNTX
2011
6.067.106.666.012
(149.657.729.463)
6.216.764.395.475
2012
692.592.917
7.451.180
685.141.737
2013
634.060.327
(5.461.001)
639.521.328
2011
9.354.195
(388.690)
9.742.885
2012
2.295.023
88.176
2.206.847
2013
2.518.996
95.482
2.423.514
2011
2.503.984
74.060
2.429.924
2012
2.295.368
1.646
2.293.722
2013
2.568.954
222.244
2.346.710
2011
121.168.473.285
14.122.036.999
107.046.436.286
2012
146.690.966.909
6.530.804.861
140.160.162.048
2013
131.333.196.189
(660.730.802)
131.993.926.991
2011
328.459.768.003
14.468.283.957
313.991.484.046
2012
385.037.050.333
28.582.923.169
356.454.127.164
2013
416.668.758.096
23.212.236.950
393.456.521.146
2011
387.354.222
29.713.806
357.640.416
2012
384.145.388
(7.454.188)
391.599.576
2013
392.315.526
37.888.934
354.426.592
2011
2.197.484
121.214
2.076.270
2012
2.265.158
145.982
2.119.176
2013
2.506.414
153.843
2.352.571
2011
461.602.658
39.497.996
422.104.662
2012
460.239.017
65.160.623
395.078.394
2013
438.997.361
43.385.250
395.612.111
2011
9.354.195
(388.690)
9.742.885
2012
836.986.463
101.095.907
735.890.556
2013
960.999.965
103.086.504
857.913.461
2011
512.774.178.073
26.838.860.483
485.935.317.590
2012
556.445.856.927
32.191.725.185
524.254.131.742
2013
643.403.327.263
31.571.765.591
611.831.561.672
2011
17.957.972
1.076.052
16.881.920
2012
21.310.925
1.689.376
19.621.549
2013
25.662.992
2.061.273
23.601.719
2011
4.123.728.086.965
1.911.187.311.872
2.212.540.775.093
2012
3.987.782.936.544
126.706.458.392
3.861.076.478.152
2013
4.960.825.518.081
209.910.765.040
4.750.914.753.041
2011
7.363.659
258.576
7.105.083
2012
8.277.485
537.785
7.739.700
2013
10.701.988
551.756
10.150.232
2011
40.698.536
4.492.323
36.206.213
2012
28.469.537
3.009.125
25.460.412
80
26
27
28
29
30
31
MYRX
PBRX
ARTI
ICBP
GGRM
KLBF
2013
31.193.122
1.707.909
29.485.213
2011
183.463.016.453
94.965.877.230
88.497.139.223
2012
117.924.483.750
(44.081.867.073)
162.006.350.823
2013
170.001.502.745
(23.501.532.691)
193.503.035.436
2011
2.170.706.640.132
41.390.410.288
2.129.316.229.844
2012
286.613.923
2.896.645
283.717.278
2013
339.723.836
21.965.679
317.758.157
2011
309.744.775.918
11.076.450.881
298.668.325.037
2012
449.486.392.992
32.730.138.030
416.756.254.962
2013
404.543.663.558
1.343.103.975
403.200.559.583
2011
19.367.155
2.174.427
17.192.728
2012
21.716.913
3.053.526
18.663.387
2013
25.094.681
1.993.496
23.101.185
2011
41.884.352
(90.037)
41.974.389
2012
49.028.696
3.953.574
45.075.122
2013
55.436.954
2.472.971
52.963.983
2011
10.911.860.141.523
1.473.495.223.306
9.438.364.918.217
2012
13.636.405.178.957
1.376.343.990.025
12.260.061.188.932
2013
16.002.131.057.048
927.163.654.212
15.074.967.402.836
81
Lampiran 6
Output SPSS
Descriptives
Descriptive Statistics
N
Komite Audit
Profitabilitas
Reputasi Auditor
Kepemilikan Saham
Kualitas Laba
Manajemen Laba
Valid N (listwise)
Minimum
Maximum
Mean
Std. Deviation
93
.00
1.00
0.95
0.23
93
-11.69
377.26
11.56
40.75
93
.00
1.00
0.57
0.50
93
.06
99.99
44.48
29.41
93 -2732.71
3117.52
156.08
635.72
93 135083.00 15074967402836.00 890842449928.96 2395087831523.72
93
NPar Tests
One-Sample Kolmogorov-Smirnov Test
Unstandardize
d Residual
N
Normal Parametersa
Most
Differences
Mean
Std. Deviation
Extreme Absolute
Positive
Negative
Kolmogorov-Smirnov Z
Asymp. Sig. (2-tailed)
93
-.0001470
2.36923573E1
2
.324
.324
-.273
3.128
.000
82
83
NPar Tests
One-Sample Kolmogorov-Smirnov Test
Unstandardize
d Residual
N
62
Normal Parametersa
Mean
Std. Deviation
Most
Differences
Extreme Absolute
Kolmogorov-Smirnov Z
Asymp. Sig. (2-tailed)
.0000000
4.99443440
.132
Positive
.132
Negative
-.111
1.038
.231
84
Regression
b
Model Summary
Model
R
1
Adjusted R
Square
R Square
.431
a
.186
Std. Error of the
Estimate
.114
Durbin-Watson
5.21263
1.289
a. Predictors: (Constant), KualitasLaba.LN, Reputasi Auditor, Komite Audit, Kepemilikan
Saham, Profitabilitas.LN
b. Dependent Variable: ManajemenLaba.LN
b
ANOVA
Model
1
Sum of Squares
Regression
df
Mean Square
F
348.081
5
69.616
Residual
1521.607
56
27.172
Total
1869.688
61
Sig.
2.562
.037
a. Predictors: (Constant), KualitasLaba.LN, Reputasi Auditor, Komite Audit, Kepemilikan Saham,
Profitabilitas.LN
b. Dependent Variable: ManajemenLaba.LN
Coefficients
Unstandardized
Coefficients
Model
1
B
(Constant)
Komite Audit
Profitabilitas.LN
Reputasi Auditor
Kepemilikan Saham
KualitasLaba.LN
Std.
Error
21.847
3.934
2.960
2.728
.235
a
Standardiz
ed
Coefficient
s
Beta
Collinearity
Statistics
t
Sig.
Toleran
ce
VIF
5.553
.000
.132
1.085
.283
.976
1.025
.505
.061
.465
.643
.856
1.168
-4.109
1.384
-.364
-2.968
.004
.964
1.038
.030
.022
.167
1.361
.179
.962
1.040
-.454
.511
-.116
-.888
.378
.859
1.165
a. Dependent Variable: ManajemenLaba.LN
85
a
Charts
86
87