Analisis Pengaruh Penerapan Good Corporate Governance dan leverage terhadap Manajeman laba pada perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia Periode tahun 2011-2013
Lampiran i
Daftar Populasi dan Sampel tahun 2011-2013
No
1
2
3
4
5
6
7
8
9
Kode
Nama Bank
Kriteria
Sampel
1
2
3
4
AGRO
Bank BRI Agro Niaga, Tbk
V
V
V
V
1
BABP
Bank ICB Bumiputera, Tbk
V
V
V
V
2
BACA
Bank Capital Indonesia, Tbk
V
V
V
V
3
BAEK
Bank Ekonomi Raharja, Tbk
V
V
-
V
BBCA
Bank Central Asia, Tbk
V
V
V
V
4
BBKP
Bank Bukopin, Tbk
V
V
V
V
5
BBNI
Bank Negara Indonesia, Tbk
V
V
V
V
6
BBNP
Bank Nusantara Parahyangan, Tbk
V
V
V
V
7
BBRI
Bank Rakyat Indonesia (Persero),
V
V
V
V
8
V
V
V
V
9
Tbk
10
BBTN
Bank Tabungan Negara (Persero),
Tbk
11
12
13
14
15
16
17
18
19
BCIC
Bank Mutiara, Tbk
V
-
-
V
BDMN
Bank Danamon Indonesia, Tbk
V
V
-
V
BEKS
Bank Pundi Indonesia, Tbk
V
V
V
V
10
BJBR
BPD Jawa Barat Banten, Tbk
V
V
V
V
11
BJTM
BPD Jawa Timur, Tbk
V
-
-
V
BKSW
Bank QNB Kesawan, Tbk
V
V
-
V
BMRI
Bank Mandiri (Persero), Tbk
V
V
V
V
12
BNBA
Bank Bumi Artha, Tbk
V
V
V
V
13
BNGA
Bank CIMB Niaga, Tbk
V
V
V
V
14
79
Universitas Sumatera Utara
20
21
22
23
24
BNII
Bank International Indonesia, Tbk
V
V
V
V
BNLI
Bank Permata, Tbk
V
V
-
V
BSIM
Bank Sinarmas, Tbk
V
V
V
V
16
BSWD
Bank of India Indonesia, Tbk
V
V
V
V
17
BTPN
Bank Tabungan Pensiunan Nasional,
V
V
V
V
18
V
V
V
V
19
V
V
V
V
20
V
V
V
V
21
V
-
-
V
15
Tbk
25
26
BVLC
Bank Victoria International, Tbk
INPC
Bank Artha Graha International,
Tbk
27
28
MAYA Bank Mayapada International, Tbk
MCOR
Bank Windu Kentjana International,
Tbk
29
30
31
32
MEGA
Bank Mega, Tbk
V
V
V
V
22
NISP
Bank OCBC NISP
V
V
V
V
23
PNBN
Bank Pan Indonesia, Tbk
V
V
V
V
24
SDRA
Bank Himpunan Saudara 1906, Tbk
V
V
V
V
25
80
Universitas Sumatera Utara
Lampiran ii
Tabulasi Hasil Perhitungan Kepemilikan Instutisional dan Proporsi Dewan
Komisaris Independen tahun 2011-2013
No
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
Kode
AGRO
BABP
BACA
BBCA
BBKP
BBNI
BBNP
BBRI
BBTN
BEKS
BJBR
BMRI
BNBA
BNGA
BNII
BSIM
BSWD
BTPN
BVLC
Kepemilikan Institusional
P.Dewan Komisaris Indp
2011
2012
2013
2011
2012
2013
0,7978
0,7978
0,8043
0,5710
0,5000
0,6000
0,8676
0,8127
0,7535
0,8000
1,0000
1,0000
0,5654
0,3955
0,9312
0,5000
0,6670
0,6670
0,9728
0,8427
0,9189
0,6000
0,6000
0,6000
0,6083
0,6045
0,6275
1,0000
0,6000
0,6670
0,7500
0,6000
0,6000
0,5710
0,6250
0,5710
0,9050
0,9050
0,8535
0,6000
1,0000
0,8000
0,5675
0,5675
0,5675
0,5000
0,6250
0,6250
0,7191
0,6135
0,6014
0,5710
0,5000
0,5000
0,9866
0,9189
0,9189
0,6670
0,7500
0,6670
0,7500
0,7500
0,7500
1,0000
0,6670
0,8000
0,9728
0,6000
0,6000
0,5710
0,5710
0,5710
0,9090
0,9090
0,9090
1,0000
1,0000
1,0000
0,9692
0,9692
0,9692
0,5000
0,5000
0,5000
0,9728
0,6000
0,9728
0,5710
0,5710
0,6670
0,5999
0,6654
0,5993
1,0000
0,6670
0,8000
0,9312
0,9312
0,9312
0,6000
0,6000
0,6000
0,5967
0,5887
0,6625
0,6000
1,0000
1,0000
0,8676
0,5338
0,9090
0,8000
0,8000
0,8000
81
Universitas Sumatera Utara
20
21
22
23
24
25
No
INPC
MAYA
MEGA
NISP
PNBN
SDRA
0,8427
0,5261
0,6014
0,6000
0,6670
0,6670
0,9201
0,8050
0,8549
1,0000
0,8000
0,6000
0,5782
0,5782
0,9728
0,5000
0,6670
0,5000
0,8505
0,8507
0,8507
0,5710
0,5000
0,6000
0,8427
0,8475
0,8485
0,5000
0,5000
1,0000
0,9692
0,5338
0,6000
0,5710
0,6670
0,8000
Kode
Komite Audit
2011
1
2
3
4
5
6
7
8
9
10
11
12
13
AGRO
BABP
BACA
BBCA
BBKP
BBNI
BBNP
BBRI
BBTN
BEKS
BJBR
BMRI
BNBA
2012
Leverage
2013
2011
2012
2013
,7500
1,0000
,6000
9,6100
12,4600
10,0200
,6000
,7500
1,5000
10,7200
9,7100
9,6900
1,0000
1,0000
1,0000
6,8100
7,6100
7,8700
,8330
,6000
,6000
8,3700
7,5200
8,7400
2,0000
,8000
,6670
12,7700
12,1500
9,4800
,5710
,5710
,6000
7,5400
6,8600
7,8100
,6000
,7500
,7500
8,2800
11,2200
8,4900
1,0000
1,0000
1,0000
8,4300
7,5500
6,8900
1,0000
,5000
,8330
9,0700
9,5700
10,3500
1,0000
,7500
1,0000
10,2400
10,7400
11,5400
,8000
,8330
1,2000
7,5700
8,2800
9,0600
,7140
,8570
,8570
7,8000
6,8600
6,7200
1,0000
1,0000
1,0000
9,6200
6,6700
6,9700
82
Universitas Sumatera Utara
14
15
16
17
18
19
20
21
22
23
24
25
BNGA
BNII
BSIM
BSWD
BTPN
BVLC
INPC
MAYA
MEGA
NISP
PNBN
SDRA
,7500
,7500
,7500
8,0800
7,7200
7,4500
,7140
,7140
,6670
10,3300
10,3800
10,3300
2,0000
2,0000
2,0000
9,7600
7,6900
9,3300
,6000
,7140
,8570
6,7200
9,8000
6,9100
,8330
,8330
,8330
7,3100
6,6400
6,0300
,7500
2,0000
,7500
8,3000
8,7700
10,6600
,6670
,8330
1,0000
10,6200
9,6100
7,9100
,5000
,6000
,8330
6,8900
8,3000
8,9600
1,0000
1,0000
,7500
11,4900
9,4100
9,8600
,5710
,5000
,8330
8,5700
7,8400
6,7200
1,0000
1,0000
1,0000
6,8500
7,4300
7,5800
,7500
1,0000
2,0000
9,5400
13,4600
11,2400
83
Universitas Sumatera Utara
Tabulasi Hasil Perhitungan manajemen laba tahun 2011-2013
No
Kode
Manajemen Laba
2011
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
AGRO
BABP
BACA
BAEK
BBCA
BBKP
BBNI
BBNP
BBRI
BBTN
BCIC
BDMN
BEKS
BJBR
BJTM
BKSW
BMRI
BNBA
BNGA
BNII
2012
2013
-0,1141
-0,0287
0,1692
0,2259
0,1565
0,0312
-0,0487
-0,0564
0,1493
-0,0159
-0,1767
0,1562
0,1860
-0,0209
0,1351
0,2967
-0,0337
0,1109
-0,1303
0,1174
0,1502
0,1819
0,0746
0,0965
0,1404
-0,0616
-0,1065
1,2799
0,1691
0,1377
0,1386
0,1059
-0,1099
-0,1189
-0,0268
0,0888
0,0917
0,1755
0,1493
0,2858
-0,0438
0,1501
-0,0326
-0,0955
0,1179
-0,0812
0,2774
0,1547
0,0561
-0,0496
-0,1132
0,0795
-0,0902
-0,1233
-0,1025
0,0913
-0,0324
0,2181
0,0364
-0,0114
84
Universitas Sumatera Utara
21
22
23
24
25
BNLI
BSIM
BSWD
BTPN
BVLC
-0,0734
-0,0108
0,2138
-0,1067
0,0487
-0,0616
0,0235
-0,0703
-0,0357
0,1293
0,2017
0,1370
0,1549
-0,1435
0,1474
85
Universitas Sumatera Utara
Lampiran iii
Hasil SPSS
Descriptive Statistics
N
Kepemilikan.Institusional
Minimum
Maximum
Mean
Std. Deviation
75
,3955
,9866
,768899
,1572884
75
,5000
1,0000
,685467
,1688456
Komite.Audit
75
,5000
2,0000
,909840
,3687939
Leverage
75
6,0300
13,4600
8,828667
1,6785695
Manajemen.Laba
75
-,1767
1,2799
,065482
,1858972
Valid N (listwise)
75
Proporsi.Dewan.Komisaris.In
dependen
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N
75
a,b
Normal Parameters
Mean
0E-7
Std. Deviation
Most Extreme Differences
,17586389
Absolute
,136
Positive
,136
Negative
-,092
Kolmogorov-Smirnov Z
1,179
Asymp. Sig. (2-tailed)
,124
a. Test distribution is Normal.
b. Calculated from data.
86
Universitas Sumatera Utara
87
Universitas Sumatera Utara
a
Coefficients
Model
Unstandardized
Standardiz
Coefficients
ed
t
Sig.
Collinearity
Statistics
Coefficient
s
B
Std. Error
Beta
Toleran
VIF
ce
(Constant)
-,353
,183
,370
,147
-,040
Komite.Audit
Leverage
Kepemilikan.Institusi
onal
1
Proporsi.Dewan.Ko
misaris.Independen
-1,928
,058
,313
2,526
,014
,831
1,203
,134
-,037
-,301
,765
,866
1,154
,135
,068
,268
2,000
,049
,710
1,409
,004
,013
,039
,339
,736
,958
1,044
a. Dependent Variable: Manajemen.Laba
88
Universitas Sumatera Utara
b
Model Summary
Model
1
R
R Square
a
,324
Adjusted R
Std. Error of the
Square
Estimate
,105
,054
Durbin-Watson
,1808188
1,968
a. Predictors: (Constant), Leverage, Proporsi.Dewan.Komisaris.Independen,
Kepemilikan.Institusional, Komite.Audit
b. Dependent Variable: Manajemen.Laba
a
Coefficients
Model
Unstandardized Coefficients
Standardized
t
Sig.
Coefficients
B
(Constant)
-,353
,183
,370
,147
-,040
Komite.Audit
Leverage
Kepemilikan.Institusional
1
Std. Error
Proporsi.Dewan.Komisaris
.Independen
Beta
-1,928
,058
,313
2,526
,014
,134
-,037
-,301
,765
,135
,068
,268
2,000
,049
,004
,013
,039
,339
,736
a. Dependent Variable: Manajemen.Laba
Variables Entered/Removeda
Model
Variables
Variables
Entered
Removed
Method
Leverage,
Proporsi.Dewan
.Komisaris.Inde
1
penden,
. Enter
Kepemilikan.Ins
titusional,
b
Komite.Audit
a. Dependent Variable: Manajemen.Laba
b. All requested variables entered.
89
Universitas Sumatera Utara
Daftar Populasi dan Sampel tahun 2011-2013
No
1
2
3
4
5
6
7
8
9
Kode
Nama Bank
Kriteria
Sampel
1
2
3
4
AGRO
Bank BRI Agro Niaga, Tbk
V
V
V
V
1
BABP
Bank ICB Bumiputera, Tbk
V
V
V
V
2
BACA
Bank Capital Indonesia, Tbk
V
V
V
V
3
BAEK
Bank Ekonomi Raharja, Tbk
V
V
-
V
BBCA
Bank Central Asia, Tbk
V
V
V
V
4
BBKP
Bank Bukopin, Tbk
V
V
V
V
5
BBNI
Bank Negara Indonesia, Tbk
V
V
V
V
6
BBNP
Bank Nusantara Parahyangan, Tbk
V
V
V
V
7
BBRI
Bank Rakyat Indonesia (Persero),
V
V
V
V
8
V
V
V
V
9
Tbk
10
BBTN
Bank Tabungan Negara (Persero),
Tbk
11
12
13
14
15
16
17
18
19
BCIC
Bank Mutiara, Tbk
V
-
-
V
BDMN
Bank Danamon Indonesia, Tbk
V
V
-
V
BEKS
Bank Pundi Indonesia, Tbk
V
V
V
V
10
BJBR
BPD Jawa Barat Banten, Tbk
V
V
V
V
11
BJTM
BPD Jawa Timur, Tbk
V
-
-
V
BKSW
Bank QNB Kesawan, Tbk
V
V
-
V
BMRI
Bank Mandiri (Persero), Tbk
V
V
V
V
12
BNBA
Bank Bumi Artha, Tbk
V
V
V
V
13
BNGA
Bank CIMB Niaga, Tbk
V
V
V
V
14
79
Universitas Sumatera Utara
20
21
22
23
24
BNII
Bank International Indonesia, Tbk
V
V
V
V
BNLI
Bank Permata, Tbk
V
V
-
V
BSIM
Bank Sinarmas, Tbk
V
V
V
V
16
BSWD
Bank of India Indonesia, Tbk
V
V
V
V
17
BTPN
Bank Tabungan Pensiunan Nasional,
V
V
V
V
18
V
V
V
V
19
V
V
V
V
20
V
V
V
V
21
V
-
-
V
15
Tbk
25
26
BVLC
Bank Victoria International, Tbk
INPC
Bank Artha Graha International,
Tbk
27
28
MAYA Bank Mayapada International, Tbk
MCOR
Bank Windu Kentjana International,
Tbk
29
30
31
32
MEGA
Bank Mega, Tbk
V
V
V
V
22
NISP
Bank OCBC NISP
V
V
V
V
23
PNBN
Bank Pan Indonesia, Tbk
V
V
V
V
24
SDRA
Bank Himpunan Saudara 1906, Tbk
V
V
V
V
25
80
Universitas Sumatera Utara
Lampiran ii
Tabulasi Hasil Perhitungan Kepemilikan Instutisional dan Proporsi Dewan
Komisaris Independen tahun 2011-2013
No
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
Kode
AGRO
BABP
BACA
BBCA
BBKP
BBNI
BBNP
BBRI
BBTN
BEKS
BJBR
BMRI
BNBA
BNGA
BNII
BSIM
BSWD
BTPN
BVLC
Kepemilikan Institusional
P.Dewan Komisaris Indp
2011
2012
2013
2011
2012
2013
0,7978
0,7978
0,8043
0,5710
0,5000
0,6000
0,8676
0,8127
0,7535
0,8000
1,0000
1,0000
0,5654
0,3955
0,9312
0,5000
0,6670
0,6670
0,9728
0,8427
0,9189
0,6000
0,6000
0,6000
0,6083
0,6045
0,6275
1,0000
0,6000
0,6670
0,7500
0,6000
0,6000
0,5710
0,6250
0,5710
0,9050
0,9050
0,8535
0,6000
1,0000
0,8000
0,5675
0,5675
0,5675
0,5000
0,6250
0,6250
0,7191
0,6135
0,6014
0,5710
0,5000
0,5000
0,9866
0,9189
0,9189
0,6670
0,7500
0,6670
0,7500
0,7500
0,7500
1,0000
0,6670
0,8000
0,9728
0,6000
0,6000
0,5710
0,5710
0,5710
0,9090
0,9090
0,9090
1,0000
1,0000
1,0000
0,9692
0,9692
0,9692
0,5000
0,5000
0,5000
0,9728
0,6000
0,9728
0,5710
0,5710
0,6670
0,5999
0,6654
0,5993
1,0000
0,6670
0,8000
0,9312
0,9312
0,9312
0,6000
0,6000
0,6000
0,5967
0,5887
0,6625
0,6000
1,0000
1,0000
0,8676
0,5338
0,9090
0,8000
0,8000
0,8000
81
Universitas Sumatera Utara
20
21
22
23
24
25
No
INPC
MAYA
MEGA
NISP
PNBN
SDRA
0,8427
0,5261
0,6014
0,6000
0,6670
0,6670
0,9201
0,8050
0,8549
1,0000
0,8000
0,6000
0,5782
0,5782
0,9728
0,5000
0,6670
0,5000
0,8505
0,8507
0,8507
0,5710
0,5000
0,6000
0,8427
0,8475
0,8485
0,5000
0,5000
1,0000
0,9692
0,5338
0,6000
0,5710
0,6670
0,8000
Kode
Komite Audit
2011
1
2
3
4
5
6
7
8
9
10
11
12
13
AGRO
BABP
BACA
BBCA
BBKP
BBNI
BBNP
BBRI
BBTN
BEKS
BJBR
BMRI
BNBA
2012
Leverage
2013
2011
2012
2013
,7500
1,0000
,6000
9,6100
12,4600
10,0200
,6000
,7500
1,5000
10,7200
9,7100
9,6900
1,0000
1,0000
1,0000
6,8100
7,6100
7,8700
,8330
,6000
,6000
8,3700
7,5200
8,7400
2,0000
,8000
,6670
12,7700
12,1500
9,4800
,5710
,5710
,6000
7,5400
6,8600
7,8100
,6000
,7500
,7500
8,2800
11,2200
8,4900
1,0000
1,0000
1,0000
8,4300
7,5500
6,8900
1,0000
,5000
,8330
9,0700
9,5700
10,3500
1,0000
,7500
1,0000
10,2400
10,7400
11,5400
,8000
,8330
1,2000
7,5700
8,2800
9,0600
,7140
,8570
,8570
7,8000
6,8600
6,7200
1,0000
1,0000
1,0000
9,6200
6,6700
6,9700
82
Universitas Sumatera Utara
14
15
16
17
18
19
20
21
22
23
24
25
BNGA
BNII
BSIM
BSWD
BTPN
BVLC
INPC
MAYA
MEGA
NISP
PNBN
SDRA
,7500
,7500
,7500
8,0800
7,7200
7,4500
,7140
,7140
,6670
10,3300
10,3800
10,3300
2,0000
2,0000
2,0000
9,7600
7,6900
9,3300
,6000
,7140
,8570
6,7200
9,8000
6,9100
,8330
,8330
,8330
7,3100
6,6400
6,0300
,7500
2,0000
,7500
8,3000
8,7700
10,6600
,6670
,8330
1,0000
10,6200
9,6100
7,9100
,5000
,6000
,8330
6,8900
8,3000
8,9600
1,0000
1,0000
,7500
11,4900
9,4100
9,8600
,5710
,5000
,8330
8,5700
7,8400
6,7200
1,0000
1,0000
1,0000
6,8500
7,4300
7,5800
,7500
1,0000
2,0000
9,5400
13,4600
11,2400
83
Universitas Sumatera Utara
Tabulasi Hasil Perhitungan manajemen laba tahun 2011-2013
No
Kode
Manajemen Laba
2011
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
AGRO
BABP
BACA
BAEK
BBCA
BBKP
BBNI
BBNP
BBRI
BBTN
BCIC
BDMN
BEKS
BJBR
BJTM
BKSW
BMRI
BNBA
BNGA
BNII
2012
2013
-0,1141
-0,0287
0,1692
0,2259
0,1565
0,0312
-0,0487
-0,0564
0,1493
-0,0159
-0,1767
0,1562
0,1860
-0,0209
0,1351
0,2967
-0,0337
0,1109
-0,1303
0,1174
0,1502
0,1819
0,0746
0,0965
0,1404
-0,0616
-0,1065
1,2799
0,1691
0,1377
0,1386
0,1059
-0,1099
-0,1189
-0,0268
0,0888
0,0917
0,1755
0,1493
0,2858
-0,0438
0,1501
-0,0326
-0,0955
0,1179
-0,0812
0,2774
0,1547
0,0561
-0,0496
-0,1132
0,0795
-0,0902
-0,1233
-0,1025
0,0913
-0,0324
0,2181
0,0364
-0,0114
84
Universitas Sumatera Utara
21
22
23
24
25
BNLI
BSIM
BSWD
BTPN
BVLC
-0,0734
-0,0108
0,2138
-0,1067
0,0487
-0,0616
0,0235
-0,0703
-0,0357
0,1293
0,2017
0,1370
0,1549
-0,1435
0,1474
85
Universitas Sumatera Utara
Lampiran iii
Hasil SPSS
Descriptive Statistics
N
Kepemilikan.Institusional
Minimum
Maximum
Mean
Std. Deviation
75
,3955
,9866
,768899
,1572884
75
,5000
1,0000
,685467
,1688456
Komite.Audit
75
,5000
2,0000
,909840
,3687939
Leverage
75
6,0300
13,4600
8,828667
1,6785695
Manajemen.Laba
75
-,1767
1,2799
,065482
,1858972
Valid N (listwise)
75
Proporsi.Dewan.Komisaris.In
dependen
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N
75
a,b
Normal Parameters
Mean
0E-7
Std. Deviation
Most Extreme Differences
,17586389
Absolute
,136
Positive
,136
Negative
-,092
Kolmogorov-Smirnov Z
1,179
Asymp. Sig. (2-tailed)
,124
a. Test distribution is Normal.
b. Calculated from data.
86
Universitas Sumatera Utara
87
Universitas Sumatera Utara
a
Coefficients
Model
Unstandardized
Standardiz
Coefficients
ed
t
Sig.
Collinearity
Statistics
Coefficient
s
B
Std. Error
Beta
Toleran
VIF
ce
(Constant)
-,353
,183
,370
,147
-,040
Komite.Audit
Leverage
Kepemilikan.Institusi
onal
1
Proporsi.Dewan.Ko
misaris.Independen
-1,928
,058
,313
2,526
,014
,831
1,203
,134
-,037
-,301
,765
,866
1,154
,135
,068
,268
2,000
,049
,710
1,409
,004
,013
,039
,339
,736
,958
1,044
a. Dependent Variable: Manajemen.Laba
88
Universitas Sumatera Utara
b
Model Summary
Model
1
R
R Square
a
,324
Adjusted R
Std. Error of the
Square
Estimate
,105
,054
Durbin-Watson
,1808188
1,968
a. Predictors: (Constant), Leverage, Proporsi.Dewan.Komisaris.Independen,
Kepemilikan.Institusional, Komite.Audit
b. Dependent Variable: Manajemen.Laba
a
Coefficients
Model
Unstandardized Coefficients
Standardized
t
Sig.
Coefficients
B
(Constant)
-,353
,183
,370
,147
-,040
Komite.Audit
Leverage
Kepemilikan.Institusional
1
Std. Error
Proporsi.Dewan.Komisaris
.Independen
Beta
-1,928
,058
,313
2,526
,014
,134
-,037
-,301
,765
,135
,068
,268
2,000
,049
,004
,013
,039
,339
,736
a. Dependent Variable: Manajemen.Laba
Variables Entered/Removeda
Model
Variables
Variables
Entered
Removed
Method
Leverage,
Proporsi.Dewan
.Komisaris.Inde
1
penden,
. Enter
Kepemilikan.Ins
titusional,
b
Komite.Audit
a. Dependent Variable: Manajemen.Laba
b. All requested variables entered.
89
Universitas Sumatera Utara