Pengaruh Kualitas Auditor, Komite Audit Terhadap Manajemen Laba dengan Good Corporate Governance sebagai Variabel Pemoderasi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

LAMPIRAN 1
DATA PENELIITIAN
KODE
EMITEN
ASII
AUTO
GJTL
INDS
NIPS
PRAS
SMSM
UNIT
RICY
TRIS
BATA
JECC
KLBM

KODE
EMITEN
ASII

AUTO

GJTL

INDS

2012
0.006
0.053
-0.031
-0.007
-0.005
0.000
-0.034
-0.008
-0.006
0.000
-0.010
-0.017

-0.006

2012
1
(Tanudiredja,
Wibisana & Rekan)
1
(Tanudiredja,
Wibisana & Rekan)
1
(Osman Bing Satrio
& Eny) Satrio &
Rekan)
0
(Tanubrata Sutanto
Fahmi & Rekan)

NIPS

0

(Budiman, Wawan,
Pamudji & Rekan)

PRAS

0

MANAJEMEN LABA
2013
-0.005
0.005
-0.029
-0.050
-0.006
-0.007
-0.022
-0.008
-0.009
-0.048
-0.009

-0.009
-0.007

KUALITAS AUDIT
2013
1
(Tanudiredja,
Wibisana & Rekan)
1
(Tanudiredja,
Wibisana & Rekan)
1
(Osman Bing Satrio
& Eny) Satrio &
Rekan)
0
(Tanubrata Sutanto
Fahmi & Rekan)
0
(Supoyo, Sutjahjo,

Subyantara &
Rekan)
0

2014
0.016
0.000
-0.025
-0.008
-0.007
-0.007
-0.032
-0.007
-0.007
-0.007
-0.011
-0.001
-0.007

2014

1
(Tanudiredja,
Wibisana & Rekan)
1
(Tanudiredja,
Wibisana & Rekan)
1
(Osman Bing
Satrio & Eny)
Satrio & Rekan)
0
(Tanubrata Sutanto
Fahmi & Rekan)
0
(Supoyo, Sutjahjo,
Subyantara &
Rekan)
0
94

Universitas Sumatera Utara

SMSM

UNIT

(Paul Hadiwinata,
Hidajat, Arsono,
Ade Fatma &
Rekan)
0
(Teramihardja ,
Pradhono &
Chandra)
0
(Drs. Imam Syafei
& Rekan)

RICY

0
(Joachim Sulityo &
Rekan)

TRIS

0
(Anwar & Rekan)

BATA

JECC

KLBM

1
(Purwantono,
Suherman & Surja)
0
(Tanubrata Sutanto

Fahmi & Rekan)
0
(Kosasih,
Nurdiyaman, Tjahjo
& Rekan)

(Krisnan, Busroni,
Archsin &
Alamsyah)

(Krisnan, Busroni,
Archsin &
Alamsyah)

1
(Purwantono,
Suherman & Surja)

1
(Purwantono,

Suherman & Surja)

0
(Drs. Imam Syafei &
Rekan)
0
(Joachim Poltak
Lian Michell &
Rekan)
0
(Paul Hadiwinata,
Hidajat, Arsono,
Ade Fatma &
Rekan)
1
(Purwantono,
Suherman & Surja)
0
(Tanubrata Sutanto
Fahmi & Rekan)

0
(Kosasih,
Nurdiyaman, Tjahjo
& Rekan)

0
(Achmad, Rasyid,
Hisbullah & Jerry)
0
(Joachim Poltak
Lian Michell &
Rekan)
0
(Paul Hadiwinata,
Hidajat, Arsono,
Ade Fatma &
Rekan)
1
(Purwantono,
Suherman & Surja)
0
(Tanubrata Sutanto
Fahmi & Rekan)
0
(Doli, Bambang,
Sulistyanto,
Dadang & Ali)

95

Universitas Sumatera Utara

KODE
EMITEN
ASII
AUTO
GJTL
INDS
NIPS
PRAS
SMSM
UNIT
RICY
TRIS
BATA
JECC
KLBM

KOMITE AUDIT
2012
2013
2014
33.330 40.000 36.360
30.000 27.270 30.000
50.000 42.850 50.000
100.000 100.000 100.000
75.000 100.000 100.000
100.000 100.000 100.000
100.000 100.000 100.000
100.000 150.000 150.000
100.000 100.000 100.000
100.000 100.000 100.000
60.000 60.000 60.000
0.000
0.000
0.000
100.000 100.000 100.000

KODE
EMITEN
ASII
AUTO
GJTL
INDS
NIPS
PRAS
SMSM
UNIT
RICY
TRIS
BATA
JECC
KLBM

GCG
2013
50.446
80.428
60.083
88.878
85.843
58.728
66.805
55.250
50.044
70.629
91.843
98.503
85.871

2012
50.563
96.120
60.117
88.852
85.760
51.482
64.506
55.248
49.977
70.613
92.261
97.519
80.241

2014
50.503
80.421
59.939
88.878
79.448
59.349
66.805
55.249
50.044
67.719
91.081
98.703
85.374

96

Universitas Sumatera Utara

LAMPIRAN 2
HASIL UJI SPSS
Descriptive Statistics
N

Minimum Maximum

Mean

Std.
Deviation

KUALITASAU
DIT

39

.000

1.000

.35897

.485971

KOMITEAUDI
T

39

.000

150.000

7.67900
E1

37.998010

MANJLABA

39

-.050

.053

-.00954

.017028

Valid N
(listwise)

39

97

Universitas Sumatera Utara

One-Sample Kolmogorov-Smirnov Test
Unstandardiz
ed Residual
N
Normal Parameters

39
a

Mean
Std. Deviation

Most Extreme
Differences

.0000000
.01649633

Absolute

.190

Positive

.180

Negative

-.190

Kolmogorov-Smirnov Z
Asymp. Sig. (2-tailed)

1.189
.118

a. Test distribution is Normal.

98

Universitas Sumatera Utara

Coefficientsa
Standardiz
ed
Unstandardized Coefficient
Coefficients
s
B

1

-.001

.008

.000

.000

-.248

.744

1.345

1.242E
-5

.007

.000

.744

1.345

KOMITEAUD
IT
KUALITASA
UDIT

Beta

Toleran
ce

Model
(Constant)

Std. Error

Collinearity
Statistics
VIF

a. Dependent Variable:
MANJLABA

99

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Model Summaryb
Model

R

1

.248a

Adjusted R
Square

R Square
.061

Std. Error of
the Estimate

.009

DurbinWatson

.016948

2.195

a. Predictors: (Constant), KUALITASAUDIT,
KOMITEAUDIT
b. Dependent Variable: MANJLABA

ANOVAb
Sum of
Squares

Model
1

Mean
Square

df

F

Regressi
on

.001

2

.000

Residual

.010

36

.000

1.178

Sig.
.319a

Total
.011
38
a. Predictors: (Constant), KUALITASAUDIT,
KOMITEAUDIT
b. Dependent Variable:
MANJLABA

Coefficientsa

Unstandardized
Coefficients
Model

B

1

-.001

.008

-.122

.903

.000

.000

-.248 -1.323

.194

(Constant)
KOMITEAUD
IT

KUALITASA 1.242EUDIT
5
a. Dependent Variable:
MANJLABA

Std. Error

Standardiz
ed
Coefficient
s

.007

Beta

.000

t

.002

Sig.

.999

100

Universitas Sumatera Utara

Model Summaryb
Model

R

1

.248a

R Square

Adjusted R
Square

.061

Std. Error of
the Estimate

.009

.016948

DurbinWatson
2.195

a. Predictors: (Constant), KUALITASAUDIT,
KOMITEAUDIT
b. Dependent Variable: MANJLABA

101

Universitas Sumatera Utara

LAMPIRAN 3
HASIL UJI SPSS DENGAN PEMODERASI

102

Universitas Sumatera Utara

One-Sample Kolmogorov-Smirnov Test
Unstandardize
d Residual
N
Normal Parametersa
Most Extreme
Differences

Mean
Std. Deviation
Absolute

39
.0000000
.01631943
.206

Positive

.149

Negative

-.206
1.287
.073

Kolmogorov-Smirnov Z
Asymp. Sig. (2-tailed)
a. Test distribution is Normal.

103

Universitas Sumatera Utara

Coefficientsa
Standardiz
ed
Unstandardized Coefficien
Coefficients

Collinearity

ts

Statistics

Std.

Toleran

Model

B

1

-.005

.015

-.032

.025

-.912

.050

.000

-.084

.646 1.547

.000

1.076

.049

(Constant)
Zscore(Kualita
s Audit)

Error

(Zscore(GCG) -8.503E5
AbskUA.GCG

.001

Beta

ce

VIF

20.04
9

20.28
1

a. Dependent Variable:
MANJLABA
Model Summaryb
Mode
l

R

1

.285a

R Square
.081

Adjusted R Std. Error of
Square
the Estimate
.003

DurbinWatson

.017004

1.860

a. Predictors: (Constant), AbskUA.GCG, (Zscore(GCG),
Zscore(Kualitas Audit)
b. Dependent Variable: MANJLABA
Coefficientsa

Unstandardized
Coefficients
Model

B

Std.
Error

Standardi
zed
Coefficien
ts
Beta

t

Sig.
104

Universitas Sumatera Utara

1

(Constant)

-.005

.015

-.321

.750

Zscore(Kualita
s Audit)

-.032

.025

-.912 -1.258

.217

-8.503E5

.000

-.084

-.415

.680

.000

1.076 1.475

.149

(Zscore(GCG)

AbskUA.GCG
a. Dependent Variable:
MANJLABA

.001

105

Universitas Sumatera Utara

One-Sample Kolmogorov-Smirnov Test
Unstandardiz
ed Residual
N
Normal Parametersa

39
Mean
Std. Deviation

Most Extreme
Differences

.0000000
.01636242

Absolute

.183

Positive

.161

Negative

-.183

Kolmogorov-Smirnov Z
Asymp. Sig. (2-tailed)

1.144
.146

a. Test distribution is Normal.
106

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Coefficientsa
Unstandardized Standardized
Coefficients Coefficients
Std.
Error

Model

B

1

-.016

.026

Zscore(Komite
Audit)

.000

.000

.258

.055 18.205

(Zscore(GCG)

.000

.000

.192

.268 3.738

3.060E6

.000

-.489

.063 15.752

(Constant)

AbsKOA.GCG

Beta

Collinearity
Statistics
Tolerance VIF

a. Dependent Variable:
MANJLABA
Model Summaryb

107

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Model

R

1

.277a

Adjusted R Std. Error of the
R Square
Square
Estimate
.077

-.003

.017049

DurbinWatson
2.140

a. Predictors: (Constant), AbsKOA.GCG, (Zscore(GCG), Zscore(Komite
Audit)
b. Dependent Variable: MANJLABA

108

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Coefficientsa

Unstandardized
Coefficients
Model

B

1

-.016

.026

Zscore(Komite
Audit)

.000

.000

(Zscore(GCG)

.000

AbsKOA.GCG -3.060E-6

(Constant)

Std. Error

Standardiz
ed
Coefficient
s
Beta

t

Sig.

-.617

.541

.258

.373

.712

.000

.192

.612

.544

.000

-.489

-.758

.454

a. Dependent Variable:
MANJLABA

109

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