Pengaruh Kecakapan Manajerial Terhadap Praktik Manajemen Laba Dengan Corporate Governance Sebagai Variabel Pemoderasi (Studi Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2012–2014)
DAFTAR LAMPIRAN
LAMPIRAN I
PEMILIHAN SAMPEL PENELITIAN
Nama perusahaan
Kode
Saham
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
32
33
34
35
36
37
Indocement Tunggal PrakasaTbk
Semen BaturajaPerseroTbk
Holcim Indonesia Tbk
Semen Gresik Tbk
WijayaKaryaBetonTbk
Asahimas Flat Glass Tbk
Arwana Citra MuliaTbk
IntiKeramikAlamAsriIndustriTbk
Keramika Indonesia AssosiasiTbk
MuliaIndustrindoTbk
Surya Toto Indonesia Tbk
Alaska IndustrindoTbk
Alumindo Light Metal Industry Tbk
Beton Jaya ManunggalTbk
Citra TurbindoTbk
GunawanDianjaya Steel Tbk
IndalAluminium Industry Tbk
ItamarayaTbk
Jakarta Kyoei Steel Work LTD Tbk
Jaya Pari Steel Tbk
Krakatau Steel Tbk
Lion Metal Works Tbk
Lionmesh Prima Tbk
Hanson International Tbk
PelatTimah Nusantara Tbk
Pelangi Indah CanindoTbk
TembagaMuliaSemananTbk
Barito PasificTbk
Budi Acid Jaya Tbk
Duta Pertiwi Nusantara
Ekadharma International Tbk
EterindoWahanatamaTbk
IntanWijaya International Tbk
Sorini Agro Asia CorporindoTbk
Indo AcitamaTbk
Chandra Asri Petrochemical
Unggul Indah CahayaTbk
INTP
SMBR
SMCB
SMGR
WTON
AMFG
ARNA
IKAI
KIAS
MLIA
TOTO
ALKA
ALMI
BTON
CTBN
GDST
INAI
ITMA
JKSW
JPRS
KRAS
LION
LMSH
MYRX
NIKL
PICO
TBMS
BRPT
BUDI
DPNS
EKAD
ETWA
INCI
SOBI
SRSN
TPIA
UNIC
Kriteria
1
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2
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3
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Sampel
4
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×
×
×
×
×
×
×
×
×
1
×
2
×
×
3
4
×
5
6
×
×
7
×
8
9
×
×
10
×
×
×
11
×
12
13
×
14
×
×
73
Universitas Sumatera Utara
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
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59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
AlamKaryaUnggulTbk
ArghaKarya Prima Industry Tbk
Asiaplast Industries Tbk
BerlinaTbk
Titan Kimia Nusantara Tbk
Champion Pasific Indonesia Tbk
ImpackPratamaIndustri
IndopolySwakarsa Industry Tbk
SekawanIntipratamaTbk
SiwaniMakmurTbk
TriasSentosaTbk
Yana Prima Hasta PersadaTbk
Charoen Pokphand Indonesia Tbk
JapfaComfeed Indonesia Tbk
MalindoFeedmillTbk
Siearad Produce Tbk
Sumalindo Lestari Jaya Tbk
Tirta Mahakam Resources Tbk
AlkindoNaratamaTbk
Dwi Aneka Jaya KemasindoTbk
Fajar Surya WisesaTbk
Indah Kiat Pulp & paper Tbk
Toba Pulp Lestari Tbk
KertasBasukiRachmat Indonesia Tbk
SuparmaTbk
PabrikKertas Tjiwi Kimia Tbk
Grand KartechTbk
Astra International Tbk
Astra Auto Part Tbk
Indo KordsaTbk
Goodyear Indonesia Tbk
Gajah Tunggal Tbk
IndomobilSukses International Tbk
IndospringTbk
Multi Prima Sejahtera Tbk
MultistradaArahSaranaTbk
NippresTbk
Prima alloy steel Universal Tbk
SelamatSempurnaTbk
Polychem Indonesia Tbk
Argo PantesTbk
Centex Tbk
EratexDjayaTbk
Ever Shine Textile Industry Tbk
Pan Asia Indosyntec Tbk
AKKU
AKPI
APLI
BRNA
FPNI
IGAR
IMPC
IPOL
SIAP
SIMA
TRST
YPAS
CPIN
JPFA
MAIN
SIPD
SULI
TIRT
ALDO
DAJK
FASW
INKP
INRU
KBRI
SPMA
TKIM
KRAH
ASII
AUTO
BRAM
GDYR
GJTL
IMAS
INDS
LPIN
MASA
NIPS
PRAS
SMSM
ADMG
ARGO
CNTX
ERTX
ESTI
HDTX
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×
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×
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×
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×
×
×
15
×
×
×
×
×
×
16
17
×
×
×
×
×
×
×
×
×
×
×
×
×
×
×
18
19
×
×
20
×
21
×
×
22
23
24
×
×
×
×
×
×
74
Universitas Sumatera Utara
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
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
Indo Rama Synthetic Tbk
Karwell Indonesia Tbk
Apac Citra Centertex Tbk
Pan Brothers Tbk
Asia Pasific Fibers Tbk
Ricky Putra GlobalindoTbk
Sri RejekiIsmanTbk
Sunson Textile Manufacturer Tbk
Trisula International Tbk
Nusantara Inti Corpora Tbk
UnitexTbk
Sepatu Bata Tbk
Primarindo Asia Infrastructure Tbk
Sumi Indo KabelTbk
Jembo Cable Company Tbk
KMI Wire and Cable Tbk
KabelindoMurniTbk
Supreme Cable Commerce Tbk
Voksel Electric Tbk
Sat Nusa PersadaTbk
AkashaWira International Tbk
TigaPilar Sejahtera Food Tbk
Tri Banyan TirtaTbk
CahayaKalbarTbk
DavomasAbadiTbk
Delta Djakarta Tbk
Indofood CBP SuksesMakmurTbk
Indofood SuksesMakmurTbk
Multi Bintang Indonesia Tbk
Mayora Indah Tbk
Prashida Aneka NiagaTbk
Nippon IndosariCorporindoTbk
SekarBumiTbk
SekarLautTbk
Siantar Top Tbk
Ultrajaya Milk Industry Tbk
GudangGaramTbk
Hanjaya Mandala SampoernaTbk
Bentoel International InvestamaTbk
WismilakIntiMakmurTbk
Darya VariaLaboratoriaTbk
IndofarmaTbk
Kimia FarmaTbk
Kalbe FarmaTbk
Merck Tbk
INDR
KARW
MYTX
PBRX
POLY
RICY
SRIL
SSTM
TRIS
UNIT
UNTX
BATA
BIMA
IKBI
JECC
KBLI
KBLM
SCCO
VOKS
PTSN
ADES
AISA
ALTO
CEKA
DAVO
DLTA
ICBP
INDF
MLBI
MYOR
PSDN
ROTI
SKBM
SKLT
STTP
ULTJ
GGRM
HMSP
RMBA
WIIM
DVLA
INAF
KAEF
KLBF
MERK
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×
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×
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×
×
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×
×
×
×
×
×
25
×
×
26
×
27
28
29
30
×
×
×
×
×
×
31
32
×
75
Universitas Sumatera Utara
128
129
130
131
132
133
134
135
136
137
138
139
140
141
PyridamFarmaTbk
Schering Plough Indonesia Tbk
IndustriJamu Sidomuncul Tbk
Taisho Pharmaceutical Indonesia Tbk
Tempo Scan PasificTbk
Martina BertoTbk
MustikaRatuTbk
Mandom Indonesia Tbk
Unilever Indonesia Tbk
ChitoseInternasionalTbk
KedawungSetia Industrial Tbk
KedaungIndag Can Tbk
LanggengMakmur Industry Tbk
Steel Pipe Industry of Indonesia
PYFA
SCPI
SIDO
SQBI
TSPC
MBTO
MRAT
TCID
UNVR
CINT
KDSI
KICI
LMPI
ISSP
√
√
×
×
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×
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×
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×
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×
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33
×
×
×
34
35
×
36
37
×
38
39
40
×
LAMPIRAN 2
SAMPEL PENELITIAN
NO
Kode Perusahaan
Nama Perusahaan
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
IKAI
MLIA
ALMI
BTON
GDST
INAI
JPRS
LION
LMSH
PICO
DPNS
ETWA
INCI
SRSN
BRNA
TRST
YPAS
ASII
AUTO
GJTL
INDS
NIPS
PRAS
SMSM
INDF
Inti Keramik Alam Asri Industri Tbk
Mulia Industrindo Tbk
Alumindo Light Metal Industry Tbk
Beton Jaya Manunggal Tbk
Gunawan Dianjaya Steel Tbk
Indal Aluminium Industry Tbk
Jaya Pari Steel Tbk
Lion Metal Works Tbk
Lionmesh Prima Tbk
Pelangi Indah Canindo Tbk
Duta Pertiwi Nusantara
Eterindo Wahanatama Tbk
Intan Wijaya International Tbk
Indo Acitama Tbk
Berlina Tbk
Trias Sentosa Tbk
Yana Prima Hasta Persada Tbk
Astra International Tbk
Astra Auto Part Tbk
Gajah Tunggal Tbk
Indospring Tbk
Nippres Tbk
Prima alloy steel Universal Tbk
Selamat Sempurna Tbk
Indofood Sukses Makmur Tbk
76
Universitas Sumatera Utara
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
PSDN
SKBM
SKLT
STTP
ULTJ
KLBF
KAEF
PYFA
TSPC
MBTO
TCID
UNVR
KDSI
KICI
LMPI
Prashida Aneka Niaga Tbk
Sekar Bumi Tbk
Sekar Laut Tbk
Siantar Top Tbk
Ultrajaya Milk Industry and Trading Company Tbk
Kalbe Farma Tbk
Kimia Farma Tbk
Pyridam Farma Tbk
Tempo Scan Pasific Tbk
Martina Berto Tbk
Mandom Indonesia Tbk
Unilever Indonesia Tbk
Kedawung Setia Industrial Tbk
Kedaung Indag Can Tbk
Langgeng Makmur Industry Tbk
77
Universitas Sumatera Utara
LAMPIRAN 3
Tabulasi Variabel Independen dan Dependen
Tahun 2012
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
32
33
34
35
36
37
Kode Perusahaan
KM
KI
Kep I
Kep M
DA
IKAI
MLIA
ALMI
BTON
GDST
INAI
JPRS
LION
LMSH
PICO
DPNS
ETWA
INCI
SRSN
BRNA
TRST
YPAS
ASII
AUTO
GJTL
INDS
NIPS
PRAS
SMSM
INDF
PSDN
SKBM
SKLT
STTP
ULTJ
KLBF
KAEF
PYFA
TSPC
MBTO
TCID
UNVR
0.57
1.00
1.00
0.62
1.00
0.55
0.67
0.45
1.00
0.58
0.96
1.00
0.60
1.00
1.00
1.00
1.00
1.00
0.86
0.21
0.67
0.89
0.36
1.00
1.00
1.00
1.00
0.62
0.57
1.00
1.00
1.00
0.72
0.96
0.52
0.64
1.00
0.50
0.33
0.40
0.50
0.33
0.40
0.50
0.33
0.33
0.33
0.33
0.25
0.33
0.33
0.33
0.33
0.33
0.46
0.40
0.29
0.33
0.25
0.33
0.33
0.33
0.33
0.33
0.33
0.50
0.33
0.33
0.33
0.33
0.50
0.33
0.40
0.80
78.74
67.25
83.83
81.83
97.96
65.86
68.42
57.70
32.22
94.01
66.48
55.63
1.25
86.43
51.42
60.31
89.47
50.11
95.65
59.81
88.11
37.11
45.24
58.13
50.07
91.01
81.92
96.09
56.76
46.60
56.60
90.02
53.85
77.29
67.73
78.84
85.00
3.03
0.06
1.60
9.58
0.00
0.19
15.53
0.24
25.61
0.08
5.90
0.08
8.38
12.08
10.08
1.90
0.35
0.04
0.07
0.08
0.41
18.35
5.91
6.04
0.02
1.62
1.72
0.12
4.24
17.97
0.01
0.01
11.54
0.10
0.10
0.14
0.00
-35,403.96
-548.90
42,878.04
-1,375.00
-323,622.92
122,561.00
-28,075.95
29,925.99
30,693.81
36,621.03
14,078.54
-40,465.91
1,103.00
24,410.00
-46,598.99
-15,049.96
44,624.00
13,810,000.00
598,129.00
-184,203.97
29,595.01
44,831.00
38,269.03
-84,566.98
-2,627,687.99
14,877.02
35,667.98
-7,298.00
50,166.02
-138,172.00
398,754.98
-24,849.00
5,792.02
147.99
-640,299.99
-100,079.99
-352,501.00
78
Universitas Sumatera Utara
38
39
40
KDSI
KICI
LMPI
1.00
0.44
0.44
0.50
0.33
0.50
75.68
75.02
83.27
0.03
0.23
0.01
-13,628.00
1,942.00
16,774.01
TAHUN 2013
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
32
33
34
35
36
37
Kode Perusahaan
KM
KI
Kep I
Kep M
IKAI
MLIA
ALMI
BTON
GDST
INAI
JPRS
LION
LMSH
PICO
DPNS
ETWA
INCI
SRSN
BRNA
TRST
YPAS
ASII
AUTO
GJTL
INDS
NIPS
PRAS
SMSM
INDF
PSDN
SKBM
SKLT
STTP
ULTJ
KLBF
KAEF
PYFA
TSPC
MBTO
TCID
UNVR
0.61
1.00
1.00
0.39
1.00
0.58
0.36
0.45
1.00
0.74
0.55
1.00
0.64
1.00
1.00
1.00
0.87
1.00
0.91
0.19
0.69
0.85
0.37
1.00
1.00
1.00
1.00
0.72
0.67
1.00
1.00
1.00
0.63
0.87
0.43
0.57
1.00
0.50
0.40
0.50
0.50
0.50
0.40
0.50
0.33
0.33
0.50
0.33
0.25
0.33
0.33
0.33
0.33
0.33
0.33
0.36
0.29
0.33
0.33
0.33
0.33
0.33
0.33
0.33
0.33
0.50
0.33
0.33
0.33
0.33
0.60
0.33
0.40
0.80
78.74
68.04
75.97
81.83
97.96
67.21
68.42
57.70
32.22
94.01
66.48
55.63
1.07
82.45
51.42
59.54
89.47
50.11
80.00
59.81
88.11
46.51
54.06
58.13
50.07
91.01
80.92
96.09
56.76
46.00
56.60
90.02
53.85
77.34
67.73
78.84
85.00
3.03
0.06
1.60
9.58
0.00
0.19
15.53
0.24
25.61
0.08
5.90
0.08
8.38
9.28
9.42
1.19
0.35
0.04
0.06
0.08
0.44
6.95
4.96
8.36
0.02
1.62
1.72
0.12
3.13
17.80
0.01
0.00
11.54
0.10
0.10
0.14
0.00
DA
-178.96
-1,111.90
731,907.04
14,805.04
-101,038.97
-72,734.99
-63,576.95
12,205.01
568.08
21,406.80
67,473.01
233,979.95
55.00
-21,893.98
-115,304.98
-78,947.95
13,482.04
1,047,000.01
448,009.99
38,896.03
-108,146.98
-5,411.00
2,467.05
-109,808.96
-4,102,889.99
-60,226.97
38,797.85
-15,453.04
55,781.99
129,137.99
1,043,288.99
-38,141.02
12,051.03
189,866.01
19,025.03
-93,702.99
-883,679.00
79
Universitas Sumatera Utara
38
39
40
KDSI
KICI
LMPI
1.00
0.62
0.50
0.50
0.33
0.50
75.68
83.06
83.27
4.84
0.23
0.01
-49,340.98
5,008.00
-45,589.99
TAHUN 2014
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
32
33
34
35
36
37
Kode Perusahaan
KM
KI
Kep I
Kep M
IKAI
MLIA
ALMI
BTON
GDST
INAI
JPRS
LION
LMSH
PICO
DPNS
ETWA
INCI
SRSN
BRNA
TRST
YPAS
ASII
AUTO
GJTL
INDS
NIPS
PRAS
SMSM
INDF
PSDN
SKBM
SKLT
STTP
ULTJ
KLBF
KAEF
PYFA
TSPC
MBTO
TCID
UNVR
0.65
1.00
1.00
0.37
0.86
0.80
0.67
0.45
1.00
0.89
0.55
1.00
0.78
1.00
1.00
1.00
1.00
1.00
0.94
0.20
0.77
0.83
0.54
1.00
1.00
0.87
1.00
0.90
0.85
1.00
1.00
1.00
0.84
0.95
0.45
0.52
1.00
0.50
0.40
0.50
0.50
0.33
0.50
0.50
0.33
0.33
0.33
0.33
0.25
0.33
0.33
0.33
0.50
0.33
0.42
0.30
0.29
0.33
0.33
0.33
0.33
0.38
0.33
0.33
0.33
0.50
0.33
0.33
0.33
0.33
0.75
0.33
0.40
0.80
78.74
69.69
75.97
81.83
97.99
67.26
68.42
57.70
32.22
94.01
59.56
55.63
1.37
87.02
51.42
59.54
89.47
50.11
80.00
59.81
88.11
62.90
54.06
58.13
50.07
91.01
81.42
96.09
56.76
46.60
56.60
90.02
53.85
77.52
67.73
78.84
85.00
3.03
0.06
1.60
9.58
0.01
0.22
15.53
0.24
25.18
0.08
5.76
0.08
13.88
11.59
7.21
1.19
0.35
0.03
0.02
0.08
0.44
6.01
4.96
8.36
0.02
1.62
3.13
0.12
3.17
17.90
0.01
0.00
11.54
0.08
0.10
0.14
0.00
DA
11955.02
-334.91
937618.99
-12.98
-234181.95
-59857.03
70066.99
-12831.39
-2596.68
-8254.39
8642.10
-318349.97
18609.00
4834.00
-141106.99
-206824.98
-60984.98
7162000.01
691844.00
972913.03
61746.02
68473.03
-215.96
-29428.00
-4868238.00
-49376.92
40772.98
-6918.01
-75050.99
155338.00
-195034.99
-49778.00
1185.02
71337.00
558.01
50763.02
-724199.00
80
Universitas Sumatera Utara
38
39
40
KDSI
KICI
LMPI
1.00
0.62
0.38
0.50
0.33
0.50
75.68
83.06
83.27
4.81
0.23
0.01
68644.00
3391.00
-69362.96
LAMPIRAN 4
Skor DEA Kecakapan Manajerial
NO
1
2
3
4
5
6
7
8
9
SUB SEKTOR
KERAMIK & PORSELEN
LOGAM & SEJENISNYA
KIMIA
PLASTIK DAN KEMASAN
OTOMOTIF & KOMPONEN
MAKANAN & MINUMAN
FARMASI
KOSMETIK
ALAT RUMAH TANGGA
TERTINGGI
2012-2014
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
SKOR DEA
TERENDAH
2012
2013
0.57
061
0.45
0.36
0.60
0.55
0.92
0.87
0.21
0.19
0.56
0.66
0.72
0.62
0.51
0.43
0.43
0.50
2014
0.65
0.37
0.55
0.95
0.20
0.84
0.84
0.44
0.38
LAMPIRAN 5
STATISTIK DESKRIPTIF
N
Minimum
Maximum
Mean
Std. Deviation
kecakapanmanajerial
120
.1876
1.0000
.798283
.2347133
Proporsi komisarins
120
.25000
.80000
.3878867
.10598700
Kepemilikan manajerial
120
.00100
25.61000
3.9552508
6.01432121
Kepemilikan institusional
120
1.07000
97.99000
68.5860250
19.65983732
Manajemen laba
120
12.98
13810000.00
397185.7655
1.53077E6
Valid N (listwise)
120
independen
81
Universitas Sumatera Utara
Lampiran 6
UJI ASUMSI KLASIK
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N
120
Normal Parameters
a,,b
Mean
.0000000
Std. Deviation
Most Extreme Differences
2.27520652
Absolute
.095
Positive
.062
Negative
-.095
Kolmogorov-Smirnov Z
1.036
Asymp. Sig. (2-tailed)
.233
a. Test distribution is Normal.
b. Calculated from data.
b
Model Summary
Model
R
1
.421
R Square
a
Adjusted R
Std. Error of the
Square
Estimate
.178
.149
2.18805
a. Predictors: (Constant), Kep_Man, kecaka M, Proporsi_KI, Kep_Inst
b. Dependent Variable: M_laba
b
ANOVA
Model
1
Sum of Squares
df
Mean Square
Regression
118.849
4
29.712
Residual
550.570
115
4.788
Total
669.419
119
F
Sig.
6.206
.000
a
a. Predictors: (Constant), Kep_Man, kecaka M, Proporsi_KI, Kep_Inst
b. Dependent Variable: M_laba
82
Universitas Sumatera Utara
Coefficients
Model
1
a
Unstandardized
Standardized
Coefficients
Coefficients
B
Std. Error
(Constant)
8.946
1.237
kecaka M
3.156
.860
Proporsi_KI
2.165
Kep_Inst
Kep_Man
Beta
Collinearity Statistics
t
Sig.
Tolerance
VIF
7.232
.000
.312
3.669
.000
.988
1.013
1.960
.097
1.105
.272
.933
1.072
-.018
.012
-.151
-1.490
.139
.700
1.428
-.136
.039
-.344
-3.489
.001
.735
1.361
a. Dependent Variable: M_laba
83
Universitas Sumatera Utara
LAMPIRAN I
PEMILIHAN SAMPEL PENELITIAN
Nama perusahaan
Kode
Saham
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
32
33
34
35
36
37
Indocement Tunggal PrakasaTbk
Semen BaturajaPerseroTbk
Holcim Indonesia Tbk
Semen Gresik Tbk
WijayaKaryaBetonTbk
Asahimas Flat Glass Tbk
Arwana Citra MuliaTbk
IntiKeramikAlamAsriIndustriTbk
Keramika Indonesia AssosiasiTbk
MuliaIndustrindoTbk
Surya Toto Indonesia Tbk
Alaska IndustrindoTbk
Alumindo Light Metal Industry Tbk
Beton Jaya ManunggalTbk
Citra TurbindoTbk
GunawanDianjaya Steel Tbk
IndalAluminium Industry Tbk
ItamarayaTbk
Jakarta Kyoei Steel Work LTD Tbk
Jaya Pari Steel Tbk
Krakatau Steel Tbk
Lion Metal Works Tbk
Lionmesh Prima Tbk
Hanson International Tbk
PelatTimah Nusantara Tbk
Pelangi Indah CanindoTbk
TembagaMuliaSemananTbk
Barito PasificTbk
Budi Acid Jaya Tbk
Duta Pertiwi Nusantara
Ekadharma International Tbk
EterindoWahanatamaTbk
IntanWijaya International Tbk
Sorini Agro Asia CorporindoTbk
Indo AcitamaTbk
Chandra Asri Petrochemical
Unggul Indah CahayaTbk
INTP
SMBR
SMCB
SMGR
WTON
AMFG
ARNA
IKAI
KIAS
MLIA
TOTO
ALKA
ALMI
BTON
CTBN
GDST
INAI
ITMA
JKSW
JPRS
KRAS
LION
LMSH
MYRX
NIKL
PICO
TBMS
BRPT
BUDI
DPNS
EKAD
ETWA
INCI
SOBI
SRSN
TPIA
UNIC
Kriteria
1
√
×
√
√
×
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
×
√
√
√
×
√
√
×
√
√
√
2
√
√
×
×
√
×
×
√
×
√
×
×
√
√
√
√
√
×
×
√
√
√
√
√
√
√
×
√
×
√
√
√
√
√
√
√
√
3
×
×
×
√
×
√
×
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
×
√
√
×
√
√
√
×
√
√
×
√
×
√
Sampel
4
√
√
√
√
√
√
√
√
√
√
√
√
√
√
×
√
√
×
√
√
×
√
√
√
×
√
√
×
√
√
√
√
√
√
√
√
×
×
×
×
×
×
×
×
×
1
×
2
×
×
3
4
×
5
6
×
×
7
×
8
9
×
×
10
×
×
×
11
×
12
13
×
14
×
×
73
Universitas Sumatera Utara
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
71
72
73
74
75
76
77
78
79
80
81
82
AlamKaryaUnggulTbk
ArghaKarya Prima Industry Tbk
Asiaplast Industries Tbk
BerlinaTbk
Titan Kimia Nusantara Tbk
Champion Pasific Indonesia Tbk
ImpackPratamaIndustri
IndopolySwakarsa Industry Tbk
SekawanIntipratamaTbk
SiwaniMakmurTbk
TriasSentosaTbk
Yana Prima Hasta PersadaTbk
Charoen Pokphand Indonesia Tbk
JapfaComfeed Indonesia Tbk
MalindoFeedmillTbk
Siearad Produce Tbk
Sumalindo Lestari Jaya Tbk
Tirta Mahakam Resources Tbk
AlkindoNaratamaTbk
Dwi Aneka Jaya KemasindoTbk
Fajar Surya WisesaTbk
Indah Kiat Pulp & paper Tbk
Toba Pulp Lestari Tbk
KertasBasukiRachmat Indonesia Tbk
SuparmaTbk
PabrikKertas Tjiwi Kimia Tbk
Grand KartechTbk
Astra International Tbk
Astra Auto Part Tbk
Indo KordsaTbk
Goodyear Indonesia Tbk
Gajah Tunggal Tbk
IndomobilSukses International Tbk
IndospringTbk
Multi Prima Sejahtera Tbk
MultistradaArahSaranaTbk
NippresTbk
Prima alloy steel Universal Tbk
SelamatSempurnaTbk
Polychem Indonesia Tbk
Argo PantesTbk
Centex Tbk
EratexDjayaTbk
Ever Shine Textile Industry Tbk
Pan Asia Indosyntec Tbk
AKKU
AKPI
APLI
BRNA
FPNI
IGAR
IMPC
IPOL
SIAP
SIMA
TRST
YPAS
CPIN
JPFA
MAIN
SIPD
SULI
TIRT
ALDO
DAJK
FASW
INKP
INRU
KBRI
SPMA
TKIM
KRAH
ASII
AUTO
BRAM
GDYR
GJTL
IMAS
INDS
LPIN
MASA
NIPS
PRAS
SMSM
ADMG
ARGO
CNTX
ERTX
ESTI
HDTX
√
√
×
√
√
√
×
√
√
√
√
√
√
√
√
√
√
√
√
×
√
√
√
√
√
√
×
√
√
√
√
×
√
√
√
√
√
√
√
√
√
√
√
√
√
×
×
√
√
×
×
√
×
×
×
√
√
×
×
×
×
×
×
×
√
×
×
×
×
×
×
√
√
√
√
×
√
×
×
×
√
√
√
√
×
√
√
×
×
√
×
√
×
√
√
√
×
√
√
√
√
√
√
×
√
×
√
√
√
×
√
√
√
√
√
√
×
√
√
×
√
×
√
√
√
√
√
√
√
√
×
×
√
√
×
√
√
√
√
×
√
√
×
√
√
√
√
√
√
√
√
√
√
√
√
√
×
√
√
√
×
√
√
√
×
×
√
√
√
√
×
√
√
√
√
×
√
√
×
√
×
×
×
15
×
×
×
×
×
×
16
17
×
×
×
×
×
×
×
×
×
×
×
×
×
×
×
18
19
×
×
20
×
21
×
×
22
23
24
×
×
×
×
×
×
74
Universitas Sumatera Utara
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
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
Indo Rama Synthetic Tbk
Karwell Indonesia Tbk
Apac Citra Centertex Tbk
Pan Brothers Tbk
Asia Pasific Fibers Tbk
Ricky Putra GlobalindoTbk
Sri RejekiIsmanTbk
Sunson Textile Manufacturer Tbk
Trisula International Tbk
Nusantara Inti Corpora Tbk
UnitexTbk
Sepatu Bata Tbk
Primarindo Asia Infrastructure Tbk
Sumi Indo KabelTbk
Jembo Cable Company Tbk
KMI Wire and Cable Tbk
KabelindoMurniTbk
Supreme Cable Commerce Tbk
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Indofood CBP SuksesMakmurTbk
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Multi Bintang Indonesia Tbk
Mayora Indah Tbk
Prashida Aneka NiagaTbk
Nippon IndosariCorporindoTbk
SekarBumiTbk
SekarLautTbk
Siantar Top Tbk
Ultrajaya Milk Industry Tbk
GudangGaramTbk
Hanjaya Mandala SampoernaTbk
Bentoel International InvestamaTbk
WismilakIntiMakmurTbk
Darya VariaLaboratoriaTbk
IndofarmaTbk
Kimia FarmaTbk
Kalbe FarmaTbk
Merck Tbk
INDR
KARW
MYTX
PBRX
POLY
RICY
SRIL
SSTM
TRIS
UNIT
UNTX
BATA
BIMA
IKBI
JECC
KBLI
KBLM
SCCO
VOKS
PTSN
ADES
AISA
ALTO
CEKA
DAVO
DLTA
ICBP
INDF
MLBI
MYOR
PSDN
ROTI
SKBM
SKLT
STTP
ULTJ
GGRM
HMSP
RMBA
WIIM
DVLA
INAF
KAEF
KLBF
MERK
√
√
√
√
√
×
×
√
√
√
√
√
√
√
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√
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×
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
×
×
×
√
×
√
√
√
×
×
√
×
×
√
×
×
×
×
√
√
×
×
×
√
√
×
×
√
×
√
√
×
√
√
√
√
√
×
×
√
×
×
√
√
×
√
√
√
×
√
×
×
√
√
×
√
√
×
√
√
√
√
√
√
√
√
√
√
×
√
√
√
√
×
√
√
√
√
√
√
×
√
√
×
√
√
√
√
√
×
√
√
×
×
√
√
√
√
√
×
√
√
×
√
√
√
√
×
×
√
√
√
×
√
√
√
√
√
√
√
√
√
√
√
√
√
×
√
√
√
√
√
√
√
×
×
×
×
×
×
×
×
×
×
×
×
×
×
×
×
×
×
×
×
×
×
×
×
×
×
×
25
×
×
26
×
27
28
29
30
×
×
×
×
×
×
31
32
×
75
Universitas Sumatera Utara
128
129
130
131
132
133
134
135
136
137
138
139
140
141
PyridamFarmaTbk
Schering Plough Indonesia Tbk
IndustriJamu Sidomuncul Tbk
Taisho Pharmaceutical Indonesia Tbk
Tempo Scan PasificTbk
Martina BertoTbk
MustikaRatuTbk
Mandom Indonesia Tbk
Unilever Indonesia Tbk
ChitoseInternasionalTbk
KedawungSetia Industrial Tbk
KedaungIndag Can Tbk
LanggengMakmur Industry Tbk
Steel Pipe Industry of Indonesia
PYFA
SCPI
SIDO
SQBI
TSPC
MBTO
MRAT
TCID
UNVR
CINT
KDSI
KICI
LMPI
ISSP
√
√
×
×
√
√
√
√
√
×
√
√
√
×
√
×
√
√
√
√
×
√
√
√
√
√
√
√
√
√
×
×
√
√
×
√
√
×
√
√
√
×
√
√
√
√
√
√
√
√
√
√
√
√
√
√
33
×
×
×
34
35
×
36
37
×
38
39
40
×
LAMPIRAN 2
SAMPEL PENELITIAN
NO
Kode Perusahaan
Nama Perusahaan
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
IKAI
MLIA
ALMI
BTON
GDST
INAI
JPRS
LION
LMSH
PICO
DPNS
ETWA
INCI
SRSN
BRNA
TRST
YPAS
ASII
AUTO
GJTL
INDS
NIPS
PRAS
SMSM
INDF
Inti Keramik Alam Asri Industri Tbk
Mulia Industrindo Tbk
Alumindo Light Metal Industry Tbk
Beton Jaya Manunggal Tbk
Gunawan Dianjaya Steel Tbk
Indal Aluminium Industry Tbk
Jaya Pari Steel Tbk
Lion Metal Works Tbk
Lionmesh Prima Tbk
Pelangi Indah Canindo Tbk
Duta Pertiwi Nusantara
Eterindo Wahanatama Tbk
Intan Wijaya International Tbk
Indo Acitama Tbk
Berlina Tbk
Trias Sentosa Tbk
Yana Prima Hasta Persada Tbk
Astra International Tbk
Astra Auto Part Tbk
Gajah Tunggal Tbk
Indospring Tbk
Nippres Tbk
Prima alloy steel Universal Tbk
Selamat Sempurna Tbk
Indofood Sukses Makmur Tbk
76
Universitas Sumatera Utara
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
PSDN
SKBM
SKLT
STTP
ULTJ
KLBF
KAEF
PYFA
TSPC
MBTO
TCID
UNVR
KDSI
KICI
LMPI
Prashida Aneka Niaga Tbk
Sekar Bumi Tbk
Sekar Laut Tbk
Siantar Top Tbk
Ultrajaya Milk Industry and Trading Company Tbk
Kalbe Farma Tbk
Kimia Farma Tbk
Pyridam Farma Tbk
Tempo Scan Pasific Tbk
Martina Berto Tbk
Mandom Indonesia Tbk
Unilever Indonesia Tbk
Kedawung Setia Industrial Tbk
Kedaung Indag Can Tbk
Langgeng Makmur Industry Tbk
77
Universitas Sumatera Utara
LAMPIRAN 3
Tabulasi Variabel Independen dan Dependen
Tahun 2012
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
32
33
34
35
36
37
Kode Perusahaan
KM
KI
Kep I
Kep M
DA
IKAI
MLIA
ALMI
BTON
GDST
INAI
JPRS
LION
LMSH
PICO
DPNS
ETWA
INCI
SRSN
BRNA
TRST
YPAS
ASII
AUTO
GJTL
INDS
NIPS
PRAS
SMSM
INDF
PSDN
SKBM
SKLT
STTP
ULTJ
KLBF
KAEF
PYFA
TSPC
MBTO
TCID
UNVR
0.57
1.00
1.00
0.62
1.00
0.55
0.67
0.45
1.00
0.58
0.96
1.00
0.60
1.00
1.00
1.00
1.00
1.00
0.86
0.21
0.67
0.89
0.36
1.00
1.00
1.00
1.00
0.62
0.57
1.00
1.00
1.00
0.72
0.96
0.52
0.64
1.00
0.50
0.33
0.40
0.50
0.33
0.40
0.50
0.33
0.33
0.33
0.33
0.25
0.33
0.33
0.33
0.33
0.33
0.46
0.40
0.29
0.33
0.25
0.33
0.33
0.33
0.33
0.33
0.33
0.50
0.33
0.33
0.33
0.33
0.50
0.33
0.40
0.80
78.74
67.25
83.83
81.83
97.96
65.86
68.42
57.70
32.22
94.01
66.48
55.63
1.25
86.43
51.42
60.31
89.47
50.11
95.65
59.81
88.11
37.11
45.24
58.13
50.07
91.01
81.92
96.09
56.76
46.60
56.60
90.02
53.85
77.29
67.73
78.84
85.00
3.03
0.06
1.60
9.58
0.00
0.19
15.53
0.24
25.61
0.08
5.90
0.08
8.38
12.08
10.08
1.90
0.35
0.04
0.07
0.08
0.41
18.35
5.91
6.04
0.02
1.62
1.72
0.12
4.24
17.97
0.01
0.01
11.54
0.10
0.10
0.14
0.00
-35,403.96
-548.90
42,878.04
-1,375.00
-323,622.92
122,561.00
-28,075.95
29,925.99
30,693.81
36,621.03
14,078.54
-40,465.91
1,103.00
24,410.00
-46,598.99
-15,049.96
44,624.00
13,810,000.00
598,129.00
-184,203.97
29,595.01
44,831.00
38,269.03
-84,566.98
-2,627,687.99
14,877.02
35,667.98
-7,298.00
50,166.02
-138,172.00
398,754.98
-24,849.00
5,792.02
147.99
-640,299.99
-100,079.99
-352,501.00
78
Universitas Sumatera Utara
38
39
40
KDSI
KICI
LMPI
1.00
0.44
0.44
0.50
0.33
0.50
75.68
75.02
83.27
0.03
0.23
0.01
-13,628.00
1,942.00
16,774.01
TAHUN 2013
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
32
33
34
35
36
37
Kode Perusahaan
KM
KI
Kep I
Kep M
IKAI
MLIA
ALMI
BTON
GDST
INAI
JPRS
LION
LMSH
PICO
DPNS
ETWA
INCI
SRSN
BRNA
TRST
YPAS
ASII
AUTO
GJTL
INDS
NIPS
PRAS
SMSM
INDF
PSDN
SKBM
SKLT
STTP
ULTJ
KLBF
KAEF
PYFA
TSPC
MBTO
TCID
UNVR
0.61
1.00
1.00
0.39
1.00
0.58
0.36
0.45
1.00
0.74
0.55
1.00
0.64
1.00
1.00
1.00
0.87
1.00
0.91
0.19
0.69
0.85
0.37
1.00
1.00
1.00
1.00
0.72
0.67
1.00
1.00
1.00
0.63
0.87
0.43
0.57
1.00
0.50
0.40
0.50
0.50
0.50
0.40
0.50
0.33
0.33
0.50
0.33
0.25
0.33
0.33
0.33
0.33
0.33
0.33
0.36
0.29
0.33
0.33
0.33
0.33
0.33
0.33
0.33
0.33
0.50
0.33
0.33
0.33
0.33
0.60
0.33
0.40
0.80
78.74
68.04
75.97
81.83
97.96
67.21
68.42
57.70
32.22
94.01
66.48
55.63
1.07
82.45
51.42
59.54
89.47
50.11
80.00
59.81
88.11
46.51
54.06
58.13
50.07
91.01
80.92
96.09
56.76
46.00
56.60
90.02
53.85
77.34
67.73
78.84
85.00
3.03
0.06
1.60
9.58
0.00
0.19
15.53
0.24
25.61
0.08
5.90
0.08
8.38
9.28
9.42
1.19
0.35
0.04
0.06
0.08
0.44
6.95
4.96
8.36
0.02
1.62
1.72
0.12
3.13
17.80
0.01
0.00
11.54
0.10
0.10
0.14
0.00
DA
-178.96
-1,111.90
731,907.04
14,805.04
-101,038.97
-72,734.99
-63,576.95
12,205.01
568.08
21,406.80
67,473.01
233,979.95
55.00
-21,893.98
-115,304.98
-78,947.95
13,482.04
1,047,000.01
448,009.99
38,896.03
-108,146.98
-5,411.00
2,467.05
-109,808.96
-4,102,889.99
-60,226.97
38,797.85
-15,453.04
55,781.99
129,137.99
1,043,288.99
-38,141.02
12,051.03
189,866.01
19,025.03
-93,702.99
-883,679.00
79
Universitas Sumatera Utara
38
39
40
KDSI
KICI
LMPI
1.00
0.62
0.50
0.50
0.33
0.50
75.68
83.06
83.27
4.84
0.23
0.01
-49,340.98
5,008.00
-45,589.99
TAHUN 2014
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
32
33
34
35
36
37
Kode Perusahaan
KM
KI
Kep I
Kep M
IKAI
MLIA
ALMI
BTON
GDST
INAI
JPRS
LION
LMSH
PICO
DPNS
ETWA
INCI
SRSN
BRNA
TRST
YPAS
ASII
AUTO
GJTL
INDS
NIPS
PRAS
SMSM
INDF
PSDN
SKBM
SKLT
STTP
ULTJ
KLBF
KAEF
PYFA
TSPC
MBTO
TCID
UNVR
0.65
1.00
1.00
0.37
0.86
0.80
0.67
0.45
1.00
0.89
0.55
1.00
0.78
1.00
1.00
1.00
1.00
1.00
0.94
0.20
0.77
0.83
0.54
1.00
1.00
0.87
1.00
0.90
0.85
1.00
1.00
1.00
0.84
0.95
0.45
0.52
1.00
0.50
0.40
0.50
0.50
0.33
0.50
0.50
0.33
0.33
0.33
0.33
0.25
0.33
0.33
0.33
0.50
0.33
0.42
0.30
0.29
0.33
0.33
0.33
0.33
0.38
0.33
0.33
0.33
0.50
0.33
0.33
0.33
0.33
0.75
0.33
0.40
0.80
78.74
69.69
75.97
81.83
97.99
67.26
68.42
57.70
32.22
94.01
59.56
55.63
1.37
87.02
51.42
59.54
89.47
50.11
80.00
59.81
88.11
62.90
54.06
58.13
50.07
91.01
81.42
96.09
56.76
46.60
56.60
90.02
53.85
77.52
67.73
78.84
85.00
3.03
0.06
1.60
9.58
0.01
0.22
15.53
0.24
25.18
0.08
5.76
0.08
13.88
11.59
7.21
1.19
0.35
0.03
0.02
0.08
0.44
6.01
4.96
8.36
0.02
1.62
3.13
0.12
3.17
17.90
0.01
0.00
11.54
0.08
0.10
0.14
0.00
DA
11955.02
-334.91
937618.99
-12.98
-234181.95
-59857.03
70066.99
-12831.39
-2596.68
-8254.39
8642.10
-318349.97
18609.00
4834.00
-141106.99
-206824.98
-60984.98
7162000.01
691844.00
972913.03
61746.02
68473.03
-215.96
-29428.00
-4868238.00
-49376.92
40772.98
-6918.01
-75050.99
155338.00
-195034.99
-49778.00
1185.02
71337.00
558.01
50763.02
-724199.00
80
Universitas Sumatera Utara
38
39
40
KDSI
KICI
LMPI
1.00
0.62
0.38
0.50
0.33
0.50
75.68
83.06
83.27
4.81
0.23
0.01
68644.00
3391.00
-69362.96
LAMPIRAN 4
Skor DEA Kecakapan Manajerial
NO
1
2
3
4
5
6
7
8
9
SUB SEKTOR
KERAMIK & PORSELEN
LOGAM & SEJENISNYA
KIMIA
PLASTIK DAN KEMASAN
OTOMOTIF & KOMPONEN
MAKANAN & MINUMAN
FARMASI
KOSMETIK
ALAT RUMAH TANGGA
TERTINGGI
2012-2014
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
SKOR DEA
TERENDAH
2012
2013
0.57
061
0.45
0.36
0.60
0.55
0.92
0.87
0.21
0.19
0.56
0.66
0.72
0.62
0.51
0.43
0.43
0.50
2014
0.65
0.37
0.55
0.95
0.20
0.84
0.84
0.44
0.38
LAMPIRAN 5
STATISTIK DESKRIPTIF
N
Minimum
Maximum
Mean
Std. Deviation
kecakapanmanajerial
120
.1876
1.0000
.798283
.2347133
Proporsi komisarins
120
.25000
.80000
.3878867
.10598700
Kepemilikan manajerial
120
.00100
25.61000
3.9552508
6.01432121
Kepemilikan institusional
120
1.07000
97.99000
68.5860250
19.65983732
Manajemen laba
120
12.98
13810000.00
397185.7655
1.53077E6
Valid N (listwise)
120
independen
81
Universitas Sumatera Utara
Lampiran 6
UJI ASUMSI KLASIK
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N
120
Normal Parameters
a,,b
Mean
.0000000
Std. Deviation
Most Extreme Differences
2.27520652
Absolute
.095
Positive
.062
Negative
-.095
Kolmogorov-Smirnov Z
1.036
Asymp. Sig. (2-tailed)
.233
a. Test distribution is Normal.
b. Calculated from data.
b
Model Summary
Model
R
1
.421
R Square
a
Adjusted R
Std. Error of the
Square
Estimate
.178
.149
2.18805
a. Predictors: (Constant), Kep_Man, kecaka M, Proporsi_KI, Kep_Inst
b. Dependent Variable: M_laba
b
ANOVA
Model
1
Sum of Squares
df
Mean Square
Regression
118.849
4
29.712
Residual
550.570
115
4.788
Total
669.419
119
F
Sig.
6.206
.000
a
a. Predictors: (Constant), Kep_Man, kecaka M, Proporsi_KI, Kep_Inst
b. Dependent Variable: M_laba
82
Universitas Sumatera Utara
Coefficients
Model
1
a
Unstandardized
Standardized
Coefficients
Coefficients
B
Std. Error
(Constant)
8.946
1.237
kecaka M
3.156
.860
Proporsi_KI
2.165
Kep_Inst
Kep_Man
Beta
Collinearity Statistics
t
Sig.
Tolerance
VIF
7.232
.000
.312
3.669
.000
.988
1.013
1.960
.097
1.105
.272
.933
1.072
-.018
.012
-.151
-1.490
.139
.700
1.428
-.136
.039
-.344
-3.489
.001
.735
1.361
a. Dependent Variable: M_laba
83
Universitas Sumatera Utara