LAMPIRAN 2 Hasil Data Kepemilikan Institusional, Kepemilikan Manajerial, Leverage, Profitabilitas dan Manajemen Laba Perusahaan Manafaktur Yang Dijadikan Sampel Tahun 2010-2012 ()
LAMPIRAN 1 Daftar Sampel Perusahaan Manufaktur Tahun 2010-2012 NO. NAMA PERUSAHAAN (KODE) KODE
15 PT. SEMEN INDONESIA PERSERO TBK SMGR
27 PT. INTANWIJAYA INTERNASIONAL TBK
IGAR
26 PT CHAMPION PACIFIC INDONESIA TBK ANUA
25 PT AKASHA WIRA INTERNATIONAL TBK ADES
24 PT. SURYA TOTO INDONESIA TOTO
23 PT. SINAR MAS AGRO RESOURCES TBK. SMART
22 PT. JAYA PARI STEEL JPRS
21 PT. LION MESH PRIMA TBK LMSH
20 PT. CITRA TUBINDO TBK CTBN
19 PT. GUDANG GARAM TBK GGRM
18 PT. LION METALWORK TBK LION
17 PT AKR CORPORINDO TBK AKRA
16 PT. BUDI ACID JAYA TBK BUDI
14 PT. MULTI BINTANG INDONESIA TBK MLIA
1 PT. GOODYEAR INDONESIA TBK GDYR
13 PT. ERATEX DJAJA TBK ERTX
12 PT. TIRTA MAHAKAM RESOURCES TBK TIRT
INKP
11 PT. INDAH KIATPULP & PAPER TBK
10 PT HANJAYA MANDALA SAMPOERNA TBK HMSP
9 PT MULIA INDUSTRINDO TBK MLIA
8 PT. ASTRA INTERNASIONAL TBK ASII
7 PT. KALBE FARMA TBK KLBF
6 PT. KIMIA FARMA (PERSERO) TBK KAEF
5 PT. HOLCIM INDONESIA TBK SMCB
4 PT. UNILEVER INDONESIA, TBK UNVR
3 PT. ASTRA OTOPARTS TBK AUTO
INDF
2 PT. INDOFOOD SUKSES MAKMUR TBK
INCI
LAMPIRAN 2 Hasil Data Kepemilikan Institusional, Kepemilikan Manajerial, Leverage, Profitabilitas dan Manajemen Laba Perusahaan Manafaktur Yang Dijadikan Sampel Tahun 2010-2012 (%) No. Kode Perusahaan Kepemilikan Institusional Kepemilikan Manajerial Leverage Profitabilitas Manajemen Laba
15 SMGR .83 .01 .56 .56 .72
26 IGAR .57 .14 .21 .21 .84
25 ADES .57 .30 .18 .18 .56
24 TOTO .82 .10 .31 .31 .26
23 SMART .80 .20 .30 .30 .29
22 JPRS .78 .20 .33 .33 .33
21 LMSH .99 .01 .72 .72 .25
20 CTBN .98 .02 .65 .65 .23
19 GGRM .99 .01 .57 .57 .22
18 LION .81 .04 .31 .31 .23
17 AKRA .81 .02 .31 .31 .25
16 BUDI .81 .02 .35 .35 .18
14 MLIA .83 .02 .56 .56 .57
1 GDYR .94 .02 .64 .64 -.11
13 ERTX .90 .03 .69 .69 .78
12 TIRT .85 .03 .67 .67 .45
11 INKP .85 .18 .65 .65 .33
10 HMSP .85 .03 .53 .53 .39
9 MLIA .93 .07 .38 .38 .32
8 ASII .96 .03 .32 .32 .35
7 KLBF .96 .02 .27 .27 .32
6 KAEF .80 .10 .42 .42 .20
5 SMCB .50 .06 .41 .41 .22
4 UNVR .50 .06 .47 .47 .16
3 AUTO .94 .02 .57 .57 .33
2 INDF .94 .01 .64 .64 .30
27 INCI .57 .20 .22 .22 .62
LAMPIRAN 3 Hasil Logaritma Natural Data Kepemilikan Institusional, Kepemilikan Manajerial, Leverage, Profitabilitas dan Manajemen Laba Perusahaan Manafaktur Yang Dijadikan Sampel Tahun 2010-2012 (%) No. Kode Perusahaan Kepemilikan Institusional Kepemilikan Manajerial Leverage Profitabilitas Manajemen Laba
15 SMGR 1.93 .70 1.66 .04 -.33
26 IGAR 1.66 .69 1.31 .18 -.17
25 ADES 1.67 .69 1.28 .19 -.59
24 TOTO 2.00 .89 1.40 .10 -1.33
23 SMART 2.00 .89 1.40 .10 -1.24
22 JPRS 2.00 .89 1.43 .08 -1.10
21 LMSH 2.09 .69 1.82 -.05 -1.39
20 CTBN 2.09 .69 1.74 .05 -1.49
19 GGRM 2.09 .69 1.66 .04 -1.52
18 LION 1.91 .69 1.41 .11 -1.48
17 AKRA 1.91 .69 1.41 .10 -1.38
16 BUDI 1.91 .69 1.44 .08 -1.72
14 MLIA 1.93 .71 1.66 .03 -.56
1 GDYR 2.04 .69 1.74 .06 -1.72
13 ERTX 2.10 .69 1.79 .02 -.25
12 TIRT 1.95 .69 1.77 .40 -.80
11 INKP 1.95 .69 1.75 .40 -1.10
10 HMSP 1.95 .69 1.63 .39 -.93
9 MLIA 2.06 .76 1.48 .12 -1.14
8 ASII 2.06 .77 1.42 .14 -1.04
7 KLBF 2.06 .77 1.36 .20 -1.14
6 KAEF 1.90 .69 1.52 .08 -1.62
5 SMCB 1.60 .75 1.51 .09 -1.51
4 UNVR 1.60 .75 1.57 .08 -1.84
3 AUTO 2.04 .69 1.67 .05 -1.11
2 INDF 2.04 .69 1.74 .02 -1.21
27 INCI 1.66 .69 1.32 .19 -.48
LAMPIRAN 4 HASIL PENGOLAHAN SPSS
1. Uji Normalitas
a). Histogram
GRAPH /HISTOGRAM(NORMAL)=LnY.
Graph [DataSet1] D:\Skripsi Sefaca Saragih FEB\DATA Disc Acrual Terbaru.sav
b). P-Plot
PPLOT /VARIABLES=LnY X1 /NOLOG /NOSTANDARDIZE /TYPE=P-P /FRACTION=BLOM /TIES=MEAN /DIST=NORMAL.
[DataSet1] D:\Skripsi Sefaca Saragih FEB\DATA Disc Acrual Terbaru.sav Model Description
Model Name MOD_2 Series or Sequence
1 LN_ Manajemen Laba
2 KEPEMILIKAN
INSTITUSIONAL Transformation None Non-Seasonal Differencing Seasonal Differencing Length of Seasonal Period No periodicity Standardization Not applied Distribution Type Normal
Location estimated Scale estimated
Fractional Rank Estimation Method Blom's Rank Assigned to Ties Mean rank of tied values
Applying the model specifications from MOD_2
LN_ Manajemen Laba
c. Uji One Sample Kolmogorov-Smirnov Test One-Sample Test
Test Value = 0 95% Confidence Interval of the
Difference Mean t df Sig. (2-tailed) Difference Lower Upper
LN_ Manajemen -13.591 80 .000 -1.11099 -1.2737 -.9483 Laba
NPAR TESTS /K-S(NORMAL)=LnY /MISSING ANALYSIS. b. Calculated from data.
Kolmogorov-Smirnov Z .932 Asymp. Sig. (2-tailed) .350 a. Test distribution is Normal.
NPar Tests [DataSet1] D:\Skripsi Sefaca Saragih FEB\DATA Disc Acrual Terbaru.sav
One-Sample Kolmogorov-Smirnov Test
LN_ Manajemen
Laba N
81 Normal Parameters
a,b
Mean -1.1110 Std. Deviation .73571
Most Extreme Differences Absolute .104 Positive .104 Negative -.069
2. Uji Multikololineritas Coefficients
a
Model Unstandardized
Coefficients Standardized
Coefficients t Sig.
Collinearity Statistics B Std. Error Beta Tolerance
VIF 1 (Constant) -1.659 .914 -1.815 .073 LN_ Kepemilikan Institusional
- .072 .424 -.026 -.216 .030 .819 1.220 LN_ Kepemilikan Manajerial .029 .014 .250 2.073 .042 .792 1.263
LN_ Leverage .450 .233 .218 1.931 .057 .900 1.111 LN_Profitabilitas .704 .586 .133 1.200 .234 .937 1.067
a. Dependent Variable: LN_ Manajemen Laba
3. Uji Autorelasi
[DataSet1] D:\Skripsi Sefaca Saragih FEB\DATA Disc Acrual Terbaru.sav Runs Test
Unstandardized Residual
a
Test Value -.08044 Cases < Test Value
40 Cases >= Test Value
41 Total Cases
81 Number of Runs
32 Z -2.123 Asymp. Sig. (2-tailed) .334
a. Median
4. Uji Heteroskedastisitas
Uji Glejser Coefficients a
Model Unstandardized
Coefficients Standardized
Coefficients t Sig. B Std. Error Beta 1 (Constant) .800 .635 1.259 .212
LN_ Kepemilikan Institusional -.065 .295 -.027 -.219 .827 LN_ Kepemilikan Manajerial .008 .010 .104 .821 .414 LN_ Leverage -.118 .162 -.087 -.729 .468
LN_Profitabilitas -.291 .407 -.084 -.716 .476
a. Dependent Variable: absut
5. Hasil Uji Regresi Linier Berganda Regression
Model Variables Entered Variables Removed Method
1 LN_Profitabilitas, LN_ Kepemilikan Manajerial, LN_ Leverage, LN_ Kepemilikan Institusional
. Enter a. All requested variables entered.
b. Dependent Variable: LN_ Manajemen Laba
Model Summary b
Model R R Square Adjusted R
[DataSet1] D:\Skripsi Sefaca Saragih FEB\DATA Disc Acrual Terbaru.sav Variables Entered/Removed b
Estimate 1 .458
a
.209 .093 .70470
a. Predictors: (Constant), LN_Profitabilitas, LN_ Kepemilikan Manajerial, LN_ Leverage, LN_ Kepemilikan Institusional
b. Dependent Variable: LN_ Manajemen Laba
ANOVA b Model Sum of Squares df Mean Square F Sig.
1 Regression 5.559 4 1.390 2.799 .032
a
Square Std. Error of the Residual 37.742 76 .497 Total 43.301
80
a. Predictors: (Constant), LN_Profitabilitas, LN_ Kepemilikan Manajerial, LN_ Leverage, LN_ Kepemilikan Institusional
b. Dependent Variable: LN_ Manajemen Laba a
Coefficients
Unstandardized Standardized Coefficients Coefficients Model B Std. Error Beta t Sig.
1 (Constant) -1.659 .914 -1.815 .073 LN_ Kepemilikan Institusional -.072 .424 -.026 -.216 .030 LN_ Kepemilikan Manajerial .029 .014 .250 2.073 .042 LN_ Leverage .450 .233 .218 1.931 .051 LN_Profitabilitas .704 .586 .133 1.200 .234
a. Dependent Variable: LN_ Manajemen Laba a
Residuals Statistics
Minimum Maximum Mean Std. Deviation N Predicted Value -1.8067 -.3796 -1.1110 .26361
81 Std. Predicted Value -2.639 2.775 .000 1.000
81 Standard Error of Predicted .089 .551 .161 .068
81 Value Adjusted Predicted Value -1.9680 .0755 -1.1080 .29804
81 Residual -1.22679 2.56749 .00000 .68686
81 Std. Residual -1.741 3.643 .000 .975
81 Stud. Residual -1.826 3.747 -.001 1.007
81 Deleted Residual -1.34983 2.71600 -.00303 .73574
81 Stud. Deleted Residual -1.855 4.123 .009 1.047
81 Mahal. Distance .286 47.846 3.951 6.011
81 Cook's Distance .000 .207 .015 .035
81 Centered Leverage Value .004 .598 .049 .075
81
a. Dependent Variable: LN_ Manajemen Laba
6. Deskriptif Statistik
DESCRIPTIVES VARIABLES=LnY LNX1 LNX2 LNX3 LNX4 /STATISTICS=MEAN STDDEV MIN MAX.
Descriptives [DataSet1] D:\Skripsi Sefaca Saragih FEB\DATA Disc Acrual Terbaru.sav
Descriptive Statistics
N Minimum Maximum Mean Std. Deviation LN_ Manajemen Laba 81 -2.86 1.69 -1.1110 .73571 LN_ Kepemilikan Institusional
81
1.11 2.10 1.8049 .20514 LN_ Kepemilikan Manajerial 81 .69 26.30 2.9706 6.36809 LN_ Leverage
81
1.10 3.89 1.5895 .35628 LN_Profitabilitas 81 -.42 .42 .1197 .13877 Valid N (listwise)
81