Xie, B., 2001, “Earnings Management and Corporate Governance : The Roles of
Sun, J., G. Lan dan L. Guoping, 2014, “Independent Audit Committee
Characteristics And Real Earnings Management", Managerial Auditing
Journal, 29(2):153-172.
Tiswiyanti, W., D. Fitriyani dan Wiralestari, “Analisis Pengaruh Komisaris
Independen, Komite Audit dan Kepemilikan Institusional terhadap
Manajemen Laba”, Jurnal Penelitian Universitas Jambi Seri Humaniora,
14(1):61-66.
Valery, B. G. J., 2014, “Pengaruh Kualitas Audit,Mekanisme Good Corporate
Governance Terhadap Manajemen Laba Riil(Studi Empiris Pada
Perusahaan Manufaktur Terdaftar Pada Bursa Efek Di Indonesia)”,
Skripsi, Universitas Katolik Soegijapranata Semarang.
Xie, B., 2001, “Earnings Management and Corporate Governance : The Roles of
The Board and The Audit Committee”, Finance Dep University Southren
Illnois.
Zamri, N., R. A. Rahman dan N. S. M. Isa, 2013, “The Impact of Leverage on
Real Earnings Management”, Procedia Economics and Finance, 7:86-95.
LAMPIRAN 1:
TABULASI
DATA
VARIABEL
LAMPIRAN 2:
OUTPUT SPSS
Explore
MODEL 1
Explore
Unstandardized Residual
Case Processing Summary
Cases
Valid
Missing
N
Percent
N
Percent
580
100.0%
0
0.0%
N
Total
Percent
580
100.0%
Unstandardized Residual
Case Processing Summary
Cases
Valid
Missing
N
Percent
N
Percent
480
100.0%
0
0.0%
Statistic
0E-7
Mean
95% Confidence Interval Lower Bound
for Mean
Upper Bound
-.0058634
5% Trimmed Mean
-.0009776
.3274159
Median
-.0023364
.0228322
Variance
Statistic
0E-7
95% Confidence Interval Lower Bound
for Mean
Upper Bound
Std. Error
.16670281
-.3274159
5% Trimmed Mean
Median
-.0052463
Variance
Unstandardized Residual Std. Deviation
Unstandardized Residual
.06537704
16.118
Minimum
-.16308
Maximum
.15391
Range
.31698
.08768
-75.86577
Maximum
20.16212
Interquartile Range
Range
96.02789
Skewness
Kurtosis
.15139
Skewness
Kurtosis
-14.319
258.891
.101
.203
Unstandardized Residual
Lowest
Case Number
417
24
301
499
516
185
140
216
534
291
Tests of Normality
Kolmogorov-Smirnova
Statistic
df
Sig.
Unstandardized Residual
.451
580
.000
a. Lilliefors Significance Correction
Value
20.16212
15.24014
14.61561
7.60583
6.56625
-75.86577
-48.61441
-.48862
-.48842
-.48366
Shapiro-Wilk
Statistic
df
.105
580
Highest
Unstandardized Residual
Lowest
Sig.
.000
.231
-.258
.111
.222
Extreme Values
Extreme Values
Highest
.0058634
4.01473529
Interquartile Range
Std. Error
.00298404
.004
Std. Deviation
Minimum
1
2
3
4
5
1
2
3
4
5
Total
Percent
480
100.0%
Descriptives
Descriptives
Mean
N
1
2
3
4
5
1
2
3
4
5
Case Number
275
257
39
40
148
217
438
101
409
144
Tests of Normality
Kolmogorov-Smirnova
Statistic
df
Sig.
Unstandardized Residual
.037
480
.133
a. Lilliefors Significance Correction
Statistic
.990
Value
.15391
.15379
.15372
.15292
.15233
-.16308
-.15692
-.15412
-.15398
-.13818
Shapiro-Wilk
df
480
Sig.
.003
Regression
Regression
Variables Entered/Removeda
Variables Entered
Variables
Method
Removed
deltaSt_AT1,
1
St_AT1,
. Enter
seperAT1b
a. Dependent Variable: AbsCFO
b. All requested variables entered.
Variables Entered/Removeda
Variables Entered
Variables
Method
Removed
deltaSt_AT1,
1
St_AT1,
. Enter
seperAT1b
a. Dependent Variable: CFOt_AT1
b. All requested variables entered.
Model Summary
R Square
Adjusted R
Square
1
.084a
.007
.001
a. Predictors: (Constant), deltaSt_AT1, St_AT1, seperAT1
Model Summaryb
Adjusted R
Std. Error of the
Square
Estimate
1
.227a
.051
.045
.065583
a. Predictors: (Constant), deltaSt_AT1, St_AT1, seperAT1
b. Dependent Variable: CFOt_AT1
Model
Model
R
Model
Regression
1
Sum of Squares
.005
ANOVAa
df
Model
Std. Error of the
Estimate
.03886605
3
Mean Square
.002
.002
Residual
.719
476
Total
.724
479
Model
F
1.123
Sig.
.339b
Coefficientsa
Unstandardized Coefficients
B
(Constant)
Std. Error
.047
.004
seperAT1
2309358.512
St_AT1
.005
deltaSt_AT1
.001
a. Dependent Variable: AbsCFO
49463284.710
.003
.002
1
R Square
Model
Regression
1
a. Dependent Variable: AbsCFO
b. Predictors: (Constant), deltaSt_AT1, St_AT1, seperAT1
Model
R
Sum of Squares
.111
ANOVAa
df
3
Mean Square
.037
.004
Residual
2.047
476
Total
2.158
479
Durbin-Watson
1.847
F
8.597
Sig.
.000b
a. Dependent Variable: CFOt_AT1
b. Predictors: (Constant), deltaSt_AT1, St_AT1, seperAT1
Standardized
Coefficients
Beta
.002
.082
.017
t
Sig.
Model
12.384
.000
.047
1.795
.369
.963
.073
.712
(Constant)
Coefficientsa
Unstandardized Coefficients Standardized
Coefficients
B
Std. Error
Beta
.031
.006
83464562.476
1
20842701.811
St_AT1
.023
.005
deltaSt_AT1
.002
.003
a. Dependent Variable: CFOt_AT1
seperAT1
t
Sig.
Collinearity
Statistics
Tolerance VIF
4.953 .000
-.011 -.250 .803
.999 1.001
.224 5.020 .000
.027 .599 .549
.999 1.001
1.000 1.000
Explore
MODEL 2
Explore
Unstandardized Residual
Case Processing Summary
Cases
Valid
Missing
N
Percent
N
Percent
480
100.0%
0
0.0%
N
Total
Percent
480
100.0%
Unstandardized Residual
Statistic
0E-7
95% Confidence Interval Lower Bound
for Mean
Upper Bound
-.0034202
5% Trimmed Mean
-.0019471
Median
-.0077482
Std. Deviation
Std. Error
.00174062
.0034202
Variance
Total
Percent
270
100.0%
Statistic
0E-7
Mean
Mean
N
Descriptives
Descriptives
Unstandardized Residual
Case Processing Summary
Cases
Valid
Missing
N
Percent
N
Percent
270
100.0%
0
0.0%
95% Confidence Interval Lower Bound
for Mean
Upper Bound
-.0017027
5% Trimmed Mean
-.0001317
.0017027
Median
.0000747
Variance
Unstandardized Residual
.000
Std. Deviation
.01421062
.001
Minimum
-.02472
.03813505
Maximum
.02755
Range
.05227
Minimum
-.06624
Maximum
.10785
Interquartile Range
.02223
Range
.17410
Interquartile Range
.05284
Skewness
Kurtosis
.076
-1.001
Skewness
Kurtosis
.740
-.051
.111
.222
Highest
Unstandardized Residual
Lowest
Case Number
217
438
101
148
40
476
206
120
212
93
Tests of Normality
Kolmogorov-Smirnova
Statistic
df
Sig.
Unstandardized Residual
.085
480
.000
a. Lilliefors Significance Correction
Value
.10785
.10755
.10505
.09975
.09940
-.06624
-.06129
-.06122
-.06096
-.06041
Shapiro-Wilk
Statistic
df
.949
480
Highest
Unstandardized Residual
Lowest
Sig.
.000
.148
.295
Extreme Values
Extreme Values
1
2
3
4
5
1
2
3
4
5
Std. Error
.00086483
1
2
3
4
5
1
2
3
4
5
Case Number
218
151
215
176
116
26
105
49
14
189
Tests of Normality
Kolmogorov-Smirnova
Statistic
df
Sig.
Unstandardized Residual
.052
270
.079
a. Lilliefors Significance Correction
Statistic
.968
Value
.02755
.02706
.02661
.02639
.02635
-.02472
-.02425
-.02425
-.02415
-.02398
Shapiro-Wilk
df
270
Sig.
.000
Regression
Regression
Variables Entered/Removeda
Variables Entered
Variables
Method
Removed
LEV, JRKA, UDK,
1
KKA, KDKI, KA,
. Enter
UKA, SIZEb
a. Dependent Variable: AbsRES
b. All requested variables entered.
Variables Entered/Removeda
Variables Entered
Variables
Method
Removed
LEV, JRKA, UDK,
1
KKA, KDKI, KA,
. Enter
UKA, SIZEb
a. Dependent Variable: AbsCFO
b. All requested variables entered.
Model Summary
R Square
Adjusted R
Std. Error of the
Square
Estimate
1
.075a
.006
-.025
.00759
a. Predictors: (Constant), LEV, JRKA, UDK, KKA, KDKI, KA, UKA, SIZE
Model Summaryb
Adjusted R
Std. Error of the
Square
Estimate
a
1
.544
.296
.274
.01442676
a. Predictors: (Constant), LEV, JRKA, UDK, KKA, KDKI, KA, UKA, SIZE
b. Dependent Variable: AbsCFO
Model
Model
R
Model
Regression
1
Model
Sum of Squares
.000
ANOVAa
df
8
Mean Square
.000
.000
Residual
.015
261
Total
.015
269
Model
F
.183
Sig.
.993b
1
Coefficientsa
Unstandardized Coefficients
Standardized
Coefficients
B
Std. Error
Beta
(Constant)
.011
.008
KKA
.001
SIZE
.000
JRKA
3.804E-006
1
UKA
-.001
UDK
.000
KDKI
.001
KA
5.565E-005
LEV
-4.208E-005
a. Dependent Variable: AbsRES
.002
.001
.000
.001
.000
.005
.001
.000
Model
Regression
a. Dependent Variable: AbsRES
b. Predictors: (Constant), LEV, JRKA, UDK, KKA, KDKI, KA, UKA, SIZE
Model
.038
.024
.003
-.049
-.033
.014
.004
-.027
R
R Square
Sum of Squares
.023
ANOVAa
df
8
Mean Square
.003
.000
Residual
.054
261
Total
.077
269
Durbin-Watson
1.973
F
13.720
Sig.
.000b
a. Dependent Variable: AbsCFO
b. Predictors: (Constant), LEV, JRKA, UDK, KKA, KDKI, KA, UKA, SIZE
t
Sig.
Model
1.452
.148
.598
.361
.055
-.745
-.493
.219
.056
-.427
.550
.719
.956
.457
.622
.827
.955
.670
Unstandardized
Coefficients
B
Std. Error
(Constant)
.013
KKA
.009
SIZE
-.001
JRKA
.001
1
UKA
.004
UDK
-.003
KDKI
.053
KA
.003
LEV
-.001
a. Dependent Variable: AbsCFO
Coefficientsa
Standardized
Coefficients
Beta
.015
.004
.001
.000
.002
.000
.009
.002
.000
.124
-.043
.228
.108
-.327
.312
.081
-.191
t
Sig.
.880
.380
2.320
-.757
4.316
1.974
-5.780
5.862
1.491
-3.641
.021
.450
.000
.049
.000
.000
.137
.000
Collinearity
Statistics
Tolerance
VIF
.946
.838
.971
.896
.841
.952
.919
.985
1.057
1.194
1.030
1.115
1.189
1.050
1.088
1.016
Descriptives
N
AbsCFO
KKA
SIZE
JRKA
UKA
UDK
KDKI
LEV
Valid N (listwise)
270
270
270
270
270
270
270
270
270
Descriptive Statistics
Minimum
Maximum
.0006
.0776
.200
1.000
9.481
14.373
1
52
1
5
2
12
.143
.800
-31.781
40.372
Mean
.035129
.73022
12.07089
6.49
3.04
4.35
.38911
1.23958
Std. Deviation
.0169371
.237118
.829750
6.796
.412
2.024
.099378
4.731866
Frequencies
Frequency
Valid
KA
Percent
Valid Percent
0
1
166
104
61.5
38.5
61.5
38.5
Total
270
100.0
100.0
Cumulative
Percent
61.5
100.0
Characteristics And Real Earnings Management", Managerial Auditing
Journal, 29(2):153-172.
Tiswiyanti, W., D. Fitriyani dan Wiralestari, “Analisis Pengaruh Komisaris
Independen, Komite Audit dan Kepemilikan Institusional terhadap
Manajemen Laba”, Jurnal Penelitian Universitas Jambi Seri Humaniora,
14(1):61-66.
Valery, B. G. J., 2014, “Pengaruh Kualitas Audit,Mekanisme Good Corporate
Governance Terhadap Manajemen Laba Riil(Studi Empiris Pada
Perusahaan Manufaktur Terdaftar Pada Bursa Efek Di Indonesia)”,
Skripsi, Universitas Katolik Soegijapranata Semarang.
Xie, B., 2001, “Earnings Management and Corporate Governance : The Roles of
The Board and The Audit Committee”, Finance Dep University Southren
Illnois.
Zamri, N., R. A. Rahman dan N. S. M. Isa, 2013, “The Impact of Leverage on
Real Earnings Management”, Procedia Economics and Finance, 7:86-95.
LAMPIRAN 1:
TABULASI
DATA
VARIABEL
LAMPIRAN 2:
OUTPUT SPSS
Explore
MODEL 1
Explore
Unstandardized Residual
Case Processing Summary
Cases
Valid
Missing
N
Percent
N
Percent
580
100.0%
0
0.0%
N
Total
Percent
580
100.0%
Unstandardized Residual
Case Processing Summary
Cases
Valid
Missing
N
Percent
N
Percent
480
100.0%
0
0.0%
Statistic
0E-7
Mean
95% Confidence Interval Lower Bound
for Mean
Upper Bound
-.0058634
5% Trimmed Mean
-.0009776
.3274159
Median
-.0023364
.0228322
Variance
Statistic
0E-7
95% Confidence Interval Lower Bound
for Mean
Upper Bound
Std. Error
.16670281
-.3274159
5% Trimmed Mean
Median
-.0052463
Variance
Unstandardized Residual Std. Deviation
Unstandardized Residual
.06537704
16.118
Minimum
-.16308
Maximum
.15391
Range
.31698
.08768
-75.86577
Maximum
20.16212
Interquartile Range
Range
96.02789
Skewness
Kurtosis
.15139
Skewness
Kurtosis
-14.319
258.891
.101
.203
Unstandardized Residual
Lowest
Case Number
417
24
301
499
516
185
140
216
534
291
Tests of Normality
Kolmogorov-Smirnova
Statistic
df
Sig.
Unstandardized Residual
.451
580
.000
a. Lilliefors Significance Correction
Value
20.16212
15.24014
14.61561
7.60583
6.56625
-75.86577
-48.61441
-.48862
-.48842
-.48366
Shapiro-Wilk
Statistic
df
.105
580
Highest
Unstandardized Residual
Lowest
Sig.
.000
.231
-.258
.111
.222
Extreme Values
Extreme Values
Highest
.0058634
4.01473529
Interquartile Range
Std. Error
.00298404
.004
Std. Deviation
Minimum
1
2
3
4
5
1
2
3
4
5
Total
Percent
480
100.0%
Descriptives
Descriptives
Mean
N
1
2
3
4
5
1
2
3
4
5
Case Number
275
257
39
40
148
217
438
101
409
144
Tests of Normality
Kolmogorov-Smirnova
Statistic
df
Sig.
Unstandardized Residual
.037
480
.133
a. Lilliefors Significance Correction
Statistic
.990
Value
.15391
.15379
.15372
.15292
.15233
-.16308
-.15692
-.15412
-.15398
-.13818
Shapiro-Wilk
df
480
Sig.
.003
Regression
Regression
Variables Entered/Removeda
Variables Entered
Variables
Method
Removed
deltaSt_AT1,
1
St_AT1,
. Enter
seperAT1b
a. Dependent Variable: AbsCFO
b. All requested variables entered.
Variables Entered/Removeda
Variables Entered
Variables
Method
Removed
deltaSt_AT1,
1
St_AT1,
. Enter
seperAT1b
a. Dependent Variable: CFOt_AT1
b. All requested variables entered.
Model Summary
R Square
Adjusted R
Square
1
.084a
.007
.001
a. Predictors: (Constant), deltaSt_AT1, St_AT1, seperAT1
Model Summaryb
Adjusted R
Std. Error of the
Square
Estimate
1
.227a
.051
.045
.065583
a. Predictors: (Constant), deltaSt_AT1, St_AT1, seperAT1
b. Dependent Variable: CFOt_AT1
Model
Model
R
Model
Regression
1
Sum of Squares
.005
ANOVAa
df
Model
Std. Error of the
Estimate
.03886605
3
Mean Square
.002
.002
Residual
.719
476
Total
.724
479
Model
F
1.123
Sig.
.339b
Coefficientsa
Unstandardized Coefficients
B
(Constant)
Std. Error
.047
.004
seperAT1
2309358.512
St_AT1
.005
deltaSt_AT1
.001
a. Dependent Variable: AbsCFO
49463284.710
.003
.002
1
R Square
Model
Regression
1
a. Dependent Variable: AbsCFO
b. Predictors: (Constant), deltaSt_AT1, St_AT1, seperAT1
Model
R
Sum of Squares
.111
ANOVAa
df
3
Mean Square
.037
.004
Residual
2.047
476
Total
2.158
479
Durbin-Watson
1.847
F
8.597
Sig.
.000b
a. Dependent Variable: CFOt_AT1
b. Predictors: (Constant), deltaSt_AT1, St_AT1, seperAT1
Standardized
Coefficients
Beta
.002
.082
.017
t
Sig.
Model
12.384
.000
.047
1.795
.369
.963
.073
.712
(Constant)
Coefficientsa
Unstandardized Coefficients Standardized
Coefficients
B
Std. Error
Beta
.031
.006
83464562.476
1
20842701.811
St_AT1
.023
.005
deltaSt_AT1
.002
.003
a. Dependent Variable: CFOt_AT1
seperAT1
t
Sig.
Collinearity
Statistics
Tolerance VIF
4.953 .000
-.011 -.250 .803
.999 1.001
.224 5.020 .000
.027 .599 .549
.999 1.001
1.000 1.000
Explore
MODEL 2
Explore
Unstandardized Residual
Case Processing Summary
Cases
Valid
Missing
N
Percent
N
Percent
480
100.0%
0
0.0%
N
Total
Percent
480
100.0%
Unstandardized Residual
Statistic
0E-7
95% Confidence Interval Lower Bound
for Mean
Upper Bound
-.0034202
5% Trimmed Mean
-.0019471
Median
-.0077482
Std. Deviation
Std. Error
.00174062
.0034202
Variance
Total
Percent
270
100.0%
Statistic
0E-7
Mean
Mean
N
Descriptives
Descriptives
Unstandardized Residual
Case Processing Summary
Cases
Valid
Missing
N
Percent
N
Percent
270
100.0%
0
0.0%
95% Confidence Interval Lower Bound
for Mean
Upper Bound
-.0017027
5% Trimmed Mean
-.0001317
.0017027
Median
.0000747
Variance
Unstandardized Residual
.000
Std. Deviation
.01421062
.001
Minimum
-.02472
.03813505
Maximum
.02755
Range
.05227
Minimum
-.06624
Maximum
.10785
Interquartile Range
.02223
Range
.17410
Interquartile Range
.05284
Skewness
Kurtosis
.076
-1.001
Skewness
Kurtosis
.740
-.051
.111
.222
Highest
Unstandardized Residual
Lowest
Case Number
217
438
101
148
40
476
206
120
212
93
Tests of Normality
Kolmogorov-Smirnova
Statistic
df
Sig.
Unstandardized Residual
.085
480
.000
a. Lilliefors Significance Correction
Value
.10785
.10755
.10505
.09975
.09940
-.06624
-.06129
-.06122
-.06096
-.06041
Shapiro-Wilk
Statistic
df
.949
480
Highest
Unstandardized Residual
Lowest
Sig.
.000
.148
.295
Extreme Values
Extreme Values
1
2
3
4
5
1
2
3
4
5
Std. Error
.00086483
1
2
3
4
5
1
2
3
4
5
Case Number
218
151
215
176
116
26
105
49
14
189
Tests of Normality
Kolmogorov-Smirnova
Statistic
df
Sig.
Unstandardized Residual
.052
270
.079
a. Lilliefors Significance Correction
Statistic
.968
Value
.02755
.02706
.02661
.02639
.02635
-.02472
-.02425
-.02425
-.02415
-.02398
Shapiro-Wilk
df
270
Sig.
.000
Regression
Regression
Variables Entered/Removeda
Variables Entered
Variables
Method
Removed
LEV, JRKA, UDK,
1
KKA, KDKI, KA,
. Enter
UKA, SIZEb
a. Dependent Variable: AbsRES
b. All requested variables entered.
Variables Entered/Removeda
Variables Entered
Variables
Method
Removed
LEV, JRKA, UDK,
1
KKA, KDKI, KA,
. Enter
UKA, SIZEb
a. Dependent Variable: AbsCFO
b. All requested variables entered.
Model Summary
R Square
Adjusted R
Std. Error of the
Square
Estimate
1
.075a
.006
-.025
.00759
a. Predictors: (Constant), LEV, JRKA, UDK, KKA, KDKI, KA, UKA, SIZE
Model Summaryb
Adjusted R
Std. Error of the
Square
Estimate
a
1
.544
.296
.274
.01442676
a. Predictors: (Constant), LEV, JRKA, UDK, KKA, KDKI, KA, UKA, SIZE
b. Dependent Variable: AbsCFO
Model
Model
R
Model
Regression
1
Model
Sum of Squares
.000
ANOVAa
df
8
Mean Square
.000
.000
Residual
.015
261
Total
.015
269
Model
F
.183
Sig.
.993b
1
Coefficientsa
Unstandardized Coefficients
Standardized
Coefficients
B
Std. Error
Beta
(Constant)
.011
.008
KKA
.001
SIZE
.000
JRKA
3.804E-006
1
UKA
-.001
UDK
.000
KDKI
.001
KA
5.565E-005
LEV
-4.208E-005
a. Dependent Variable: AbsRES
.002
.001
.000
.001
.000
.005
.001
.000
Model
Regression
a. Dependent Variable: AbsRES
b. Predictors: (Constant), LEV, JRKA, UDK, KKA, KDKI, KA, UKA, SIZE
Model
.038
.024
.003
-.049
-.033
.014
.004
-.027
R
R Square
Sum of Squares
.023
ANOVAa
df
8
Mean Square
.003
.000
Residual
.054
261
Total
.077
269
Durbin-Watson
1.973
F
13.720
Sig.
.000b
a. Dependent Variable: AbsCFO
b. Predictors: (Constant), LEV, JRKA, UDK, KKA, KDKI, KA, UKA, SIZE
t
Sig.
Model
1.452
.148
.598
.361
.055
-.745
-.493
.219
.056
-.427
.550
.719
.956
.457
.622
.827
.955
.670
Unstandardized
Coefficients
B
Std. Error
(Constant)
.013
KKA
.009
SIZE
-.001
JRKA
.001
1
UKA
.004
UDK
-.003
KDKI
.053
KA
.003
LEV
-.001
a. Dependent Variable: AbsCFO
Coefficientsa
Standardized
Coefficients
Beta
.015
.004
.001
.000
.002
.000
.009
.002
.000
.124
-.043
.228
.108
-.327
.312
.081
-.191
t
Sig.
.880
.380
2.320
-.757
4.316
1.974
-5.780
5.862
1.491
-3.641
.021
.450
.000
.049
.000
.000
.137
.000
Collinearity
Statistics
Tolerance
VIF
.946
.838
.971
.896
.841
.952
.919
.985
1.057
1.194
1.030
1.115
1.189
1.050
1.088
1.016
Descriptives
N
AbsCFO
KKA
SIZE
JRKA
UKA
UDK
KDKI
LEV
Valid N (listwise)
270
270
270
270
270
270
270
270
270
Descriptive Statistics
Minimum
Maximum
.0006
.0776
.200
1.000
9.481
14.373
1
52
1
5
2
12
.143
.800
-31.781
40.372
Mean
.035129
.73022
12.07089
6.49
3.04
4.35
.38911
1.23958
Std. Deviation
.0169371
.237118
.829750
6.796
.412
2.024
.099378
4.731866
Frequencies
Frequency
Valid
KA
Percent
Valid Percent
0
1
166
104
61.5
38.5
61.5
38.5
Total
270
100.0
100.0
Cumulative
Percent
61.5
100.0