Analisis Pengaruh Mekanisme Good Corporate Governance Dan Kualitas Audit Terhadap Manajemen Laba

Utama, Siddharta dan Veronica, Sylvia. 2006. Pengaruh Struktur Kepemilikan,
Ukuran Perusahaan, dan Praktek Corporate Governance Terhadap
Pengelolaan Laba (Earnings Management). Jurnal Riset Akuntansi
Indonesia 9 No. 3: 307-326.
Warsono, Sony, Amalia, Fitri dan Rahajeng, Dian Kartika. 2009. Corporate
Governance, Concept and Model. Center for Good Corporate Governance
FE Ekonomi UGM, Yogyakarta.
Watts, R.L. and Zimmerman, J.L. 1986. Positive Accounting Theory. Pratice Hall,
New York.

Lampiran 7
Hasil SPSS

nonbig4
Valid big4
Total

Kualitas Audit
Frequenc Percent
Valid
y

Percent
101
60,1
60,1
67
39,9
39,9
168
100,0
100,0

Kep. Manajerial
Kep. Institusi
Komisaris
Independen
Komite Audit
Manajemen Laba
Valid N (listwise)

Descriptive Statistics

N
Minimu Maximu
m
m
168
,11
1,67
168
,00
,96

Cumulative
Percent
60,1
100,0

Mean
,5342
,4577

Std.
Deviation
,27892
,28947

168

-1,05

1,31

,2104

,39989

168
168
168

-,80

-1,11

1,40
1,43

,2780
,1174

,43431
,48582

Uji Asumsi Klasik

Universitas Sumatera Utara

Normalitas
One-Sample Kolmogorov-Smirnov Test
Kep.
Kep.
Komisaris Komite Manajemen

Manajerial Institusi Independen
Audit
Laba
N
168
168
168
168
168
Mean
,5342
,4577
,2104
,2780
,1174
Normal
Std.
Parametersa,b
,27892
,28947

,39989 ,43431
,48582
Deviation
Absolute
,097
,095
,060
,072
,056
Most Extreme
Positive
,097
,095
,032
,072
,035
Differences
Negative
-,088
-,071

-,060
-,052
-,056
Kolmogorov-Smirnov Z
1,254
1,237
,779
,933
,728
Asymp. Sig. (2-tailed)
,086
,094
,578
,349
,664
a. Test distribution is Normal.
b. Calculated from data.

Uji Multikolinearitas
Coefficientsa

Unstandardized Standardize
Collinearity
Coefficients
d
Statistics
Coefficient
s
B
Std. Error
Beta
Toleran VIF
ce
-,041
,114
-,108
,169
-,062
,477 2,096
-,071
,166

-,042
,460 2,175

Model

(Constant)
Kep. Manajerial
Kep. Institusi
1
Komisaris
-,574
,116
Independen
Komite Audit
-,467
,109
Kualitas Audit
-,004
,070
a. Dependent Variable: Manajemen Laba

-,472

,492

2,031

-,417
-,004

,471
,887

2,123
1,128

Uji Autokorelasi

Mode
l

R

Model Summaryb
R Square Adjusted R Std. Error of
Square
the Estimate

DurbinWatson

Universitas Sumatera Utara

1
,523a
,274
,251
,42033
1,975
a. Predictors: (Constant), Kualitas Audit, Kep. Institusi, Komisaris
Independen, Kep. Manajerial, Komite Audit
b. Dependent Variable: Manajemen Laba

Uji Heterokedasitas
Model

(Constant)
Kep. Manajerial
Kep. Institusi
1
Komisaris
Independen
Komite Audit
Kualitas Audit
a. Dependent Variable: absu

Coefficientsa
Unstandardized
Standardized
Coefficients
Coefficients
B
Std. Error
Beta
,180
,066
,171
,099
,191
,110
,097
,128
,010

,068

-,069
,062

,064
,041

t

Sig.

2,710
1,732
1,140

,007
,085
,256

,144

,886

-,121 -1,087
,122 1,511

,279
,133

,016

Uji Hipotesis
Hasil Uji R2
Mode
l
1

Model Summaryb
R
R Square Adjusted R Std. Error of
Square
the Estimate
a
,523
,274
,251
,42033

Universitas Sumatera Utara