Pengaruh Good Corporate Governance, Kualitas Auditor dan Profitabilitas Terhadap Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia
Lampiran 1
Sampel Penelitian
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
Kode
ALDO
ALMI
BUDI
CTBN
ETWA
GDST
IGAR
INAI
JPRS
KDSI
LION
LMSH
SRSN
TOTO
TRST
AUTO
BRAM
INDS
PBRX
SMSM
VOKS
GGRM
ICPB
KAEF
LMPI
MBTO
MERK
MYOR
PYFA
TSPC
ULTJ
UNVR
WIIM
Perusahaan
PT. Alkindo Naratama Tbk
PT. Alumindo Light Metal Industry Tbk
PT. Budi Starch Sweetener Tbk
PT. Citra Tubindo Tbk
PT. Eterindo Wahanatama Tbk
PT. Gunawan Dianjaya Steel Tbk
PT. Champion Pacifik Indonesia Tbk
PT. Indal Aluminium Industry Tbk
PT. Jaya Pari Steel Tbk
PT. Kedawung Setia Industrial Tbk
PT. Lion Metal Works Tbk
PT. Lionmesh Prima Tbk
PT. Sarasa Nugraha Tbk
PT. Surya Toto Indonesia Tbk
PT. Trias Sentosa Tbk
PT. Astra Otoparts Tbk
PT. Indo Kordsa Tbk
PT. Indospring Tbk
PT. Pan Brothers Tbk
PT. Selamat Sempurna Tbk
PT. Voksel Electric Tbk
PT. Gudang Garam Tbk
PT. Indofood CPB Sukses Makmur Tbk
PT. Kimia Farma (Persero) Tbk
PT. Langgeng Makmur Industry Tbk
PT. Martina Berto Tbk
PT. Merch Tbk
PT. Mayora Indah Tbk
PT. Pyridam Parma Tbk
PT. Tempo Scan Pacifik Tbk
PT. Ultrajaya Milk Industry & Trading Company Tbk
PT. Unilever Indonesia Tbk
PT. Wismilak Inti Makmur Tbk
Universitas Sumatera Utara
Lampiran 2
Variabel Data Variabel Komite Audit (X1)
No.
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
PT. Alkindo Naratama Tbk
PT. Budi Starch Sweetener Tbk
PT. Citra Tubindo Tbk
PT. Champion Pacifik Indonesia Tbk
PT. Indal Aluminium Industry Tbk
PT. Kedawung Setia Industrial Tbk
PT. Lion Metal Works Tbk
PT. Lionmesh Prima Tbk
PT. Sarasa Nugraha Tbk
PT. Surya Toto Indonesia Tbk
PT. Trias Sentosa Tbk
PT. Indo Kordsa Tbk
PT. Indospring Tbk
PT. Pan Brothers Tbk
PT. Selamat Sempurna Tbk
PT. Gudang Garam Tbk
PT. Indofood CPB Sukses Makmur Tbk
PT. Kimia Farma (Persero) Tbk
PT. Mayora Indah Tbk
PT. Tempo Scan Pacifik Tbk
PT. Ultrajaya Milk Industry & Trading Company Tbk
PT. Wismilak Inti Makmur Tbk
PT. Pyridam Parma Tbk
2013
3
3
0
3
6
3
3
3
3
3
3
6
3
3
3
3
3
6
3
3
3
3
3
Komite Audit
2014
3
3
3
3
6
3
3
3
3
3
3
6
3
3
3
3
3
6
3
3
3
3
3
2015
3
3
3
3
6
3
3
3
3
3
3
6
3
3
3
3
3
7
3
3
3
3
5
Universitas Sumatera Utara
Lampiran 3
Variabel Data Dewan Komisaris Independen (X2)
No.
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
PT. Alkindo Naratama Tbk
PT. Budi Starch Sweetener Tbk
PT. Citra Tubindo Tbk
PT. Champion Pacifik Indonesia Tbk
PT. Indal Aluminium Industry Tbk
PT. Kedawung Setia Industrial Tbk
PT. Lion Metal Works Tbk
PT. Lionmesh Prima Tbk
PT. Sarasa Nugraha Tbk
PT. Surya Toto Indonesia Tbk
PT. Trias Sentosa Tbk
PT. Indo Kordsa Tbk
PT. Indospring Tbk
PT. Pan Brothers Tbk
PT. Selamat Sempurna Tbk
PT. Gudang Garam Tbk
PT. Indofood CPB Sukses Makmur Tbk
PT. Kimia Farma (Persero) Tbk
PT. Mayora Indah Tbk
PT. Tempo Scan Pacifik Tbk
PT. Ultrajaya Milk Industry & Trading Company Tbk
PT. Wismilak Inti Makmur Tbk
PT. Pyridam Parma Tbk
2013
0,50
0,30
0,42
0,50
0,44
0,56
0,43
0,50
0,57
0,29
0,43
0,50
0,50
0,30
0,38
0,30
0,44
0,50
0,50
0,25
0,50
0,33
0,50
Proporsi Dewan komisaris
2014
0,50
0,30
0,50
0,50
0,44
0,50
0,43
0,50
0,57
0,31
0,57
0,65
0,50
0,33
0,38
0,36
0,44
0,50
0,50
0,29
0,50
0,33
0,50
2015
0,50
0,30
0,50
0,40
0,44
0,63
0,43
0,50
0,57
0,31
0,57
0,42
0,50
0,38
0,38
0,36
0,44
0,55
0,50
0,27
0,50
0,33
0,50
Universitas Sumatera Utara
Lampiran 4
Variabel Data Kepemilikan Manajerial(X3)
No.
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
PT. Alkindo Naratama Tbk
PT. Budi Starch Sweetener Tbk
PT. Citra Tubindo Tbk
PT. Champion Pacifik Indonesia Tbk
PT. Indal Aluminium Industry Tbk
PT. Kedawung Setia Industrial Tbk
PT. Lion Metal Works Tbk
PT. Lionmesh Prima Tbk
PT. Sarasa Nugraha Tbk
PT. Surya Toto Indonesia Tbk
PT. Trias Sentosa Tbk
PT. Indo Kordsa Tbk
PT. Indospring Tbk
PT. Pan Brothers Tbk
PT. Selamat Sempurna Tbk
PT. Gudang Garam Tbk
PT. Indofood CPB Sukses Makmur Tbk
PT. Kimia Farma (Persero) Tbk
PT. Mayora Indah Tbk
PT. Tempo Scan Pacifik Tbk
PT. Ultrajaya Milk Industry & Trading Company Tbk
PT. Wismilak Inti Makmur Tbk
PT. Pyridam Parma Tbk
Proporsi Dewan komisaris
2013
2014
0,73
0,73
0,53
0,56
0,82
0,82
0,85
0,85
0,77
0,78
1,00
1,00
0,58
0,58
0,58
0,58
0,87
0,90
0,96
0,96
0,61
0,61
0,95
0,95
0,89
0,89
0,60
0,46
0,58
0,58
0,76
0,76
0,81
0,81
0,90
0,90
0,33
0,33
0,77
0,77
0,64
0,64
0,70
0,70
0,77
0,77
2015
Universitas Sumatera Utara
0,73
0,53
0,89
0,85
0,78
1,00
0,58
0,58
0,90
0,92
0,65
0,95
0,89
0,51
0,58
0,76
0,81
0,90
0,33
0,78
0,62
0,66
0,77
Lampiran 5
Variabel Data Kualitas Auditor (X4)
No.
Nama Perusahaan
1 PT. Alkindo Naratama Tbk
2 PT. Budi Starch Sweetener Tbk
3 PT. Citra Tubindo Tbk
Kualitas Auditor
2014
2013
Arsyad & Rekan
Mulyamin Sensi
EY
Hertanto, Sidik &
4 PT. Champion Pacifik Indonesia Tbk
Indra
PKF
5 PT. Indal Aluminium Industry Tbk
Kosasih,
6 PT. Kedawung Setia Industrial Tbk Nurdiman,Tjahjo &
Rekan
Kosasih,
Nurdiman,Tjahjo &
7 PT. Lion Metal Works Tbk
Rekan
Kosasih,
Nurdiman,Tjahjo &
8 PT. Lionmesh Prima Tbk
Rekan
RSM AAJ
9 PT. Sarasa Nugraha Tbk
ey
10 PT. Surya Toto Indonesia Tbk
PT.
Trias
Sentosa
Tbk
ey
11
Deloitte
12 PT. Indo Kordsa Tbk
Tanubrata, Sutanto
13 PT. Indospring Tbk
,Fahmi & Rekan
dbsd&a
14 PT. Pan Brothers Tbk
ey
15 PT. Selamat Sempurna Tbk
KPMG
16 PT. Gudang Garam Tbk
PT. Indofood CPB Sukses Makmur
17
ey
Tbk
kreston
18 PT. Kimia Farma (Persero) Tbk
Mulyamin & Sensi
19 PT. Mayora Indah Tbk
Tanubrata, Sutanto
20 PT. Tempo Scan Pacifik Tbk
,Fahmi & Rekan
PT. Ultrajaya Milk Industry &
Tanubrata, Sutanto
21
Trading Company Tbk
,Fahmi & Rekan
Kosasih,
Nurdiman,Tjahjo &
22 PT. Wismilak Inti Makmur Tbk
Rekan
Tanubrata, Sutanto
23 PT. Pyridam Parma Tbk
,Fahmi & Rekan
0
0
1
2015
0
0
1
0
1
1
Arsyad & Rekan
Mulyamin Sensi
EY
Hertanto, Grace &
Karunawan
PKF
Kosasih,
Nurdiman,Tjahjo &
Rekan
Kosasih,
Nurdiman,Tjahjo &
Rekan
Kosasih,
Nurdiman,Tjahjo &
Rekan
RSM AAJ
ey
ey
Deloitte
Tanubrata, Sutanto
,Fahmi & Rekan
dbsd&a
ey
KPMG
0
1
1
Arsyad & Rekan
Mulyamin Sensi
EY
Hertanto, Grace &
Karunawan
PKF
Kosasih,
Nurdiman,Tjahjo &
Rekan
Kosasih,
Nurdiman,Tjahjo &
Rekan
Kosasih,
Nurdiman,Tjahjo &
Rekan
RSM AAJ
ey
ey
Deloitte
Tanubrata, Sutanto
,Fahmi & Rekan
dbsd&a
ey
KPMG
1
ey
1
ey
1
0
0
kreston
Mulyamin & Sensi
Tanubrata, Sutanto
,Fahmi & Rekan
Tanubrata, Sutanto
,Fahmi & Rekan
Kosasih,
Nurdiman,Tjahjo &
Rekan
Tanubrata, Sutanto
,Fahmi & Rekan
0
0
kreston
Mulyamin & Sensi
Tanubrata, Sutanto
,Fahmi & Rekan
Tanubrata, Sutanto
,Fahmi & Rekan
Kosasih,
Nurdiman,Tjahjo &
Rekan
Tanubrata, Sutanto
,Fahmi & Rekan
0
0
0
0
0
0
0
0
1
1
1
0
0
0
0
0
0
0
0
0
0
0
1
1
1
0
0
0
0
0
Universitas Sumatera Utara
0
0
1
0
0
0
0
0
0
1
1
1
0
0
1
1
0
0
0
0
Lampiran 6
Variabel Data Profitabilitas (X5)
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
Laba bersih
Nama Perusahaan
2013
PT. Alkindo Naratama Tbk
22.589.101.552
PT. Budi Starch Sweetener Tbk
42.886.000.000
PT. Citra Tubindo Tbk
466.394.727.864
PT. Champion Pacifik Indonesia Tbk
35.030.416.158
PT. Indal Aluminium Industry Tbk
5.019.540.731
PT. Kedawung Setia Industrial Tbk
36.002.772.194
PT. Lion Metal Works Tbk
64.761.350.816
PT. Lionmesh Prima Tbk
14.382.899.194
PT. Sarasa Nugraha Tbk (Indo Acitama T 15.994.295.000
PT. Surya Toto Indonesia Tbk
236.557.513.162
PT. Trias Sentosa Tbk
32.965.552.359
PT. Indo Kordsa Tbk
67.554.729.030
PT. Indospring Tbk
411.289.306.390
PT. Pan Brothers Tbk
127.367.834.112
PT. Selamat Sempurna Tbk
350.777.803.941
PT. Gudang Garam Tbk
4.383.932.000.000
PT. Indofood CPB Sukses Makmur Tbk 2.235.040.000.000
PT. Kimia Farma (Persero) Tbk
215.642.329.977
PT. Mayora Indah Tbk
1.013.558.238.779
PT. Tempo Scan Pacifik Tbk
638.535.108.795
PT. Ultrajaya Milk Industry & Trading Co 325.127.420.664
PT. Wismilak Inti Makmur Tbk
132.322.207.861
PT. Pyridam Parma Tbk
6.195.800.338
Total aset
Profitabilitas
2014
2015
2013
2014
2015
21.061.034.612
28.499.000.000
316.977.930.040
54.898.874.758
22.058.700.759
44.489.139.365
49.001.630.102
7.403.115.436
14.456.260.000
293.803.908.949
30.084.477.143
197.626.405.480
127.657.349.869
125.739.713.360
421.467.000.000
5.395.293.000.000
2.531.681.000.000
236.531.070.864
409.824.768.594
584.293.062.124
283.360.914.211
112.747.505.175
2.657.665.405
24.079.122.338
21.072.000.000
112.304.336.275
51.416.184.307
28.615.673.167
11.470.563.293
46.018.637.487
1.944.443.395
15.504.788.000
285.236.780.659
21.314.103.403
173.452.894.770
1.933.819.152
118.933.551.115
461.307.000.000
6.458.516.000.000
2.923.148.000.000
252.972.506.074
1.250.233.128.560
529.218.651.807
523.100.215.029
131.081.111.587
3.087.104.465
301.479.232.221
2.382.875.000.000
3.341.630.037.243
314.746.644.499
765.881.409.376
850.233.842.186
498.567.897.161
141.697.598.705
420.782.548.000
1.746.177.682.568
3.260.919.505.192
2.913.517.118.844
2.196.518.364.473
2.850.306.305.634
1.701.103.245.176
50.770.251.000.000
21.267.470.000.000
2.471.939.548.890
9.710.223.454.000
5.407.957.915.805
2.811.620.982.142
1.229.011.260.881
175.118.921.406
356.814.265.668
2.476.982.000.000
3.233.090.528.280
349.894.783.575
897.281.657.710
952.177.443.047
600.102.716.315
139.915.598.255
463.347.124.000
2.027.288.693.678
3.261.285.495.052
3.835.227.953.480
2.282.666.078.493
4.559.191.293.880
1.749.395.000.000
58.220.600.000.000
24.910.211.000.000
2.968.184.626.297
10.291.108.029.334
5.592.730.492.960
2.917.083.567.355
1.332.907.675.785
172.736.624.689
366.010.819.198
3.265.953.000.000
3.182.228.199.670
383.936.040.590
1.330.259.296.537
1.177.093.668.866
639.330.150.373
133.782.751.041
574.073.314.000
2.439.540.859.205
3.357.359.499.954
4.025.858.610.490
2.553.928.346.219
6.108.994.657.490
2.220.108.000.000
63.505.413.000.000
26.560.624.000.000
3.236.224.076.311
11.342.715.686.221
6.284.729.099.203
3.539.995.910.248
1.342.700.045.391
159.951.537.229
2013
2014
0,07
0,02
0,14
0,11
0,01
0,04
0,13
0,10
0,04
0,14
0,01
0,02
0,19
0,04
0,21
0,09
0,11
0,09
0,10
0,12
0,12
0,11
0,04
2015
0,06
0,01
0,10
0,16
0,02
0,05
0,08
0,05
0,03
0,14
0,01
0,05
0,06
0,03
0,24
0,09
0,10
0,08
0,04
0,10
0,10
0,08
0,02
Lampiran 7.1
Universitas Sumatera Utara
0,07
0,01
0,04
0,13
0,02
0,01
0,07
0,01
0,03
0,12
0,01
0,04
0,00
0,02
0,21
0,10
0,11
0,08
0,11
0,08
0,15
0,10
0,02
Variabel Data Manajemen Laba 2013 (Y)
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
Nama Perusahaan
TAC
PT. Alkindo Naratama Tbk
(17.063.089.421)
PT. Budi Starch Sweetener Tbk
(179.358.000.000)
PT. Citra Tubindo Tbk
(176.038.340.466)
PT. Champion Pacifik Indonesia Tbk
3.458.650.567
PT. Indal Aluminium Industry Tbk
(72.735.199.503)
PT. Kedawung Setia Industrial Tbk
(57.241.016.428)
PT. Lion Metal Works Tbk
(969.028.821)
PT. Lionmesh Prima Tbk
(1.772.117.479)
PT. Sarasa Nugraha Tbk
(21.894.639.000)
PT. Surya Toto Indonesia Tbk
(179.591.477.638)
PT. Trias Sentosa Tbk
(150.365.861.468)
PT. Indo Kordsa Tbk
(101.705.113.512)
PT. Indospring Tbk
(165.359.704.675)
PT. Pan Brothers Tbk
(140.371.827.219)
PT. Selamat Sempurna Tbk
(98.798.729.159)
PT. Gudang Garam Tbk
1.910.961.000.000
PT. Indofood CPB Sukses Makmur Tbk
241.544.000.000
PT. Kimia Farma (Persero) Tbk
(38.141.334.756)
PT. Mayora Indah Tbk
26.535.007.255
PT. Tempo Scan Pacifik Tbk
(188.923.945.495)
PT. Ultrajaya Milk Industry & Trading Company Tbk
4.062.115.114
PT. Wismilak Inti Makmur Tbk
178.232.823.267
PT. Pyridam Parma Tbk
(9.660.971.439)
TAC/TA
X1 (1/TA)
-0,056597893 0,00000000000775
-0,07526958
9,80946E-13
-0,05268038
6,99501E-13
0,010988681
7,42652E-12
-0,094969271
3,052E-12
-0,067323851
2,74921E-12
-0,001943625
4,68837E-12
-0,012506334
1,64962E-11
-0,052033144
5,55506E-12
-0,102848341
1,33862E-12
-0,046111491
7,16814E-13
-0,03490802
8,02286E-13
-0,075282642
1,06417E-12
-0,04924798
8,20078E-13
-0,058079208
1,37409E-12
0,037639385
4,60402E-14
0,011357439
1,09908E-13
-0,01542972
9,45603E-13
0,002732688
2,40723E-13
-0,034934433
4,32228E-13
0,001444759
8,31361E-13
0,14502131
1,90191E-12
-0,055168062
1,33479E-11
X2 (∆REV/TA) X3 (PPE/TA)
0,032514988
0,013892372
0,019159946
0,033429598
0,009170931
0,012094104
-6,00914E-05
0,028292191
0,0023494
0,009323105
0,00311677
0,01322103
0,012419922
0,027554318
0,007375712
0,015272708
0,019217609
0,030046762
0,018781503
0,005013656
0,027989538
0,046170575
0,010934255
NDA
DAC 2013 (Y)
-0,202420082 (0,16990509367372) 0,145822188
-0,309562457
-0,295670086 0,234292877
-0,116817614
-0,097657668 0,064137234
-0,090100842
-0,056671244 0,101089524
-0,063686916
-0,054515985 -0,031282356
-0,233903197
-0,221809093 0,166579346
-0,070312917
-0,070373008 0,068369292
-0,095395829
-0,067103638 0,082889495
-0,163025
-0,1606756 0,110991856
-0,18560203
-0,176278925 0,082753689
-0,354292942
-0,351176172 0,308181451
-0,020235215
-0,007014185 -0,014672804
-0,280329201
-0,267909279 0,205046559
-0,140932753
-0,113378435 0,091684773
-0,167806127
-0,160430416 0,109726919
-0,168948755
-0,153676047
0,20658814
-0,1321152
-0,112897591
0,14347264
-0,11699871
-0,086951948 0,101568991
-0,186021534
-0,167240031 0,188754221
-0,129112339
-0,124098683 0,094177906
-0,199267789
-0,171278251 0,200712548
-0,10323106
-0,057060485 0,248252371
-0,323103837
-0,312169582 0,267935775
Lampiran 7.2
Universitas Sumatera Utara
Variabel Data Manajemen Laba 2014 (Y)
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
Nama Perusahaan
PT. Alkindo Naratama Tbk
PT. Budi Starch Sweetener Tbk
PT. Citra Tubindo Tbk
PT. Champion Pacifik Indonesia Tbk
PT. Indal Aluminium Industry Tbk
PT. Kedawung Setia Industrial Tbk
PT. Lion Metal Works Tbk
PT. Lionmesh Prima Tbk
PT. Sarasa Nugraha Tbk
PT. Surya Toto Indonesia Tbk
PT. Trias Sentosa Tbk
PT. Indo Kordsa Tbk
PT. Indospring Tbk
PT. Pan Brothers Tbk
PT. Selamat Sempurna Tbk
PT. Gudang Garam Tbk
PT. Indofood CPB Sukses Makmur Tbk
PT. Kimia Farma (Persero) Tbk
PT. Mayora Indah Tbk
PT. Tempo Scan Pacifik Tbk
PT. Ultrajaya Milk Industry & Trading Company Tbk
PT. Wismilak Inti Makmur Tbk
PT. Pyridam Parma Tbk
TAC
21.090.917.645
(39.691.000.000)
(64.667.461.560)
29.136.053.916
(59.856.387.355)
15.529.543.543
(15.981.866.338)
(3.153.687.585)
4.833.275.000
(122.397.328.255)
(246.975.676.411)
(165.931.263.440)
(13.186.383.964)
(105.804.638.240)
(28.397.000.000)
3.737.517.000.000
(1.329.162.000.000)
(49.778.184.517)
(1.452.514.614.546)
(277.539.357.085)
86.089.382.385
67.695.575.202
1.185.124.034
TAC/TA
0,059108953
-0,016023936
-0,020001748
0,083270901
-0,066708582
0,016309506
-0,026631885
-0,022539929
0,010431218
-0,060374888
-0,075729548
-0,043265033
-0,005776747
-0,023206887
-0,016232469
0,064195783
-0,053358119
-0,016770582
-0,141142685
-0,049625019
0,029512141
0,050787895
0,006860873
X1 (1/TA)
6,55095E-12
9,43678E-13
7,22984E-13
6,6805E-12
2,60506E-12
2,45487E-12
3,89512E-12
1,67063E-11
5,04475E-12
1,153E-12
7,16734E-13
6,09474E-13
1,02401E-12
5,12695E-13
1,33616E-12
4,01485E-14
9,38359E-14
7,87509E-13
2,27135E-13
4,17948E-13
8,01305E-13
1,75366E-12
1,3532E-11
X2 (∆REV/TA)
0,03205836
-0,01390963
-0,014805296
0,032665957
0,039479166
0,030488107
0,008861385
-0,00617364
0,021027015
0,020431799
0,019839719
0,004548017
0,008721446
0,001868665
0,017974871
0,020261152
0,023936434
0,007050437
0,025293816
0,01421923
0,018937933
0,006673254
0,020837201
X3 (PPE/TA)
-0,180093258
-0,346657537
-0,140805316
-0,076386619
-0,066796025
-0,230096139
-0,098202676
-0,122380365
-0,152944744
-0,230913374
-0,352135154
-0,002977642
-0,316931269
-0,119895368
-0,163416644
-0,189013816
-0,135949428
-0,109024505
-0,202048875
-0,161199635
-0,199470782
-0,13454075
-0,307956175
NDA
DAC 2014 (Y)
-0,148034898
-0,360567167
-0,155610612
-0,043720662
-0,027316859
-0,199608032
-0,089341291
-0,128554005
-0,131917729
-0,210481575
-0,332295436
0,001570374
-0,308209823
-0,118026703
-0,145441773
-0,168752664
-0,112012994
-0,101974068
-0,176755059
-0,146980405
-0,180532849
-0,127867496
-0,287118973
0,239202211
0,330633602
0,120803568
0,15965752
8,74431E-05
0,246405644
0,071570791
0,099840436
0,163375962
0,170538486
0,276405606
-0,040287391
0,311154522
0,096688481
0,147184175
0,253209599
0,082591309
0,092253923
0,06090619
0,111574616
0,228982923
0,185328645
0,314817048
Lampiran 7.3
Universitas Sumatera Utara
Variabel Data Manajemen Laba 2015 (Y)
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
Nama Perusahaan
PT. Alkindo Naratama Tbk
PT. Budi Starch Sweetener Tbk
PT. Citra Tubindo Tbk
PT. Champion Pacifik Indonesia Tbk
PT. Indal Aluminium Industry Tbk
PT. Kedawung Setia Industrial Tbk
PT. Lion Metal Works Tbk
PT. Lionmesh Prima Tbk
PT. Sarasa Nugraha Tbk
PT. Surya Toto Indonesia Tbk
PT. Trias Sentosa Tbk
PT. Indo Kordsa Tbk
PT. Indospring Tbk
PT. Pan Brothers Tbk
PT. Selamat Sempurna Tbk
PT. Gudang Garam Tbk
PT. Indofood CPB Sukses Makmur Tbk
PT. Kimia Farma (Persero) Tbk
PT. Mayora Indah Tbk
PT. Tempo Scan Pacifik Tbk
PT. Ultrajaya Milk Industry & Trading Company Tbk
PT. Wismilak Inti Makmur Tbk
PT. Pyridam Parma Tbk
TAC
21.874.998.659
(75.788.000.000)
(176.252.769.355)
(29.245.024.226)
(18.396.183.287)
(10.697.731.751)
(13.400.431.548)
(8.378.067.892)
92.237.331.000
(78.120.651.200)
(158.386.121.558)
(188.079.609.115)
(196.602.965.513)
489.536.598.580
(74.804.000.000)
3.252.019.000.000
(562.385.000.000)
77.005.643.726
(1.086.552.369.395)
(639.325.738.137)
(176.577.147.850)
68.211.985.477
(12.612.805.969)
TAC/TA
0,059765989
-0,023205478
-0,05538659
-0,076171604
-0,013829021
-0,009088259
-0,020960112
-0,062624425
0,160671693
-0,032022686
-0,0471758
-0,046717881
-0,076980611
0,080133741
-0,033693856
0,051208532
-0,021173637
0,023794905
-0,095792965
-0,101726857
-0,049880608
0,050802103
-0,078853922
X1 (1/TA)
6,38635E-12
7,15709E-13
7,3454E-13
6,08818E-12
1,75716E-12
1,9858E-12
3,65613E-12
1,74722E-11
4,07173E-12
9,58161E-13
6,96224E-13
5,80615E-13
9,15246E-13
3,82628E-13
1,05286E-12
3,68075E-14
8,80052E-14
7,22284E-13
2,06077E-13
3,71929E-13
6,60304E-13
1,74087E-12
1,46136E-11
X2 (∆REV/TA)
0,014705117
0,003504605
-0,038506775
-0,019083171
0,041042248
0,009016561
0,00220083
-0,067357253
0,012380626
0,011162044
-0,003983719
0,00852136
-0,009829589
0,030956953
0,009268803
0,009869182
0,007829423
0,012687935
0,00693015
0,012887331
0,016309155
0,016030573
-0,003372752
X3 (PPE/TA)
-0,186374479
-0,304092374
-0,173785618
-0,100444004
-0,101152219
-0,198576336
-0,102472546
-0,120522097
-0,12692432
-0,208061149
-0,362985454
-0,000613972
-0,32870041
-0,160922261
-0,186775733
-0,183634158
-0,143154875
-0,122182767
-0,192811285
-0,14918801
-0,190173521
-0,143303796
-0,305143905
NDA
-0,171669362
-0,300587769
-0,212292393
-0,119527175
-0,060109971
-0,189559774
-0,100271716
-0,187879351
-0,114543694
-0,196899105
-0,366969173
0,007907388
-0,338529999
-0,129965308
-0,17750693
-0,173764976
-0,135325452
-0,109494832
-0,185881135
-0,136300679
-0,173864366
-0,127273223
-0,308516657
DAC 2015 (Y)
0,246140469
0,280886896
0,118399028
0,0242724
0,087323199
0,189488077
0,081512434
0,057897672
0,287596012
0,176038463
0,315809654
-0,046103909
0,251719799
0,241056003
0,153081877
0,23484269
0,121981238
0,145977672
0,09701832
0,047461153
0,140292913
0,194105899
0,226289983
Universitas Sumatera Utara
LAMPIRAN 8
HASIL OUTPUT SPSS
Universitas Sumatera Utara
LAMPIRAN 8.1
STATISTIK DESKRIPTIF
Universitas Sumatera Utara
8.1 Statistik Deskriptif
Descriptive Statistics
N
Minimum
Maximum
Mean
Std. Deviation
Manajemen Laba
69
,000
,331
,15725
,085708
Komite Audit
69
3,0
6,0
3,217
,7835
69
,250
,750
,44464
,099917
Kepemilikan Majerial
69
,330
,990
,73289
,163126
Kualitas Audit
69
,0
1,0
,304
,4635
Profitabilitas
69
,001
,241
,07633
,054538
Valid N (listwise)
69
Dewan Komisaris
Independen
Universitas Sumatera Utara
LAMPIRAN 8.2
UJI ASUMSI KLASIK
Universitas Sumatera Utara
8.2.1 Uji Asumsi Normalitas
8.2.2 Uji Multikolonieritas
Coefficients
a
Standardized
Unstandardized Coefficients
Model
1
B
Std. Error
Coefficients
Beta
Collinearity Statistics
Tolerance
VIF
(Constant)
,344
,067
Komite Audit
,051
,012
,466
,917
1,091
,024
,104
,028
,803
1,246
Kepemilikan Manajerial
,004
,060
,007
,911
1,098
Kualitas Auditor
,016
,022
,088
,852
1,173
Profitabilitas
,541
,185
,344
,845
1,184
Dewan Komisaris
Independen
a. Dependent Variable: Manajemen Laba
Universitas Sumatera Utara
8.2.3 Uji Heteroskedastisitas
8.2.4 Uji Autokorelasi
b
Model Summary
Change Statistics
Std. Error
Mod
el
R
1
,509
a.
a
R
Adjusted R
of the
R Square
F
Square
Square
Estimate
Change
Change
,260
,201
,07662
,260
4,418
df1
df2
5
63
Sig. F
Durbin-
Change
Watson
,002
1,774
Predictors: (Constant), Profitabilitas, Kepemilikan Manajerial, Komite Audit, Kualitas Auditor, Dewan Komisaris
Independen
b. Dependent Variable: Manajemen Laba
Universitas Sumatera Utara
LAMPIRAN 8.3
Analisis Regresi Linier
Berganda
Universitas Sumatera Utara
8.3.1 Analisis Regresi Linier Berganda
Coefficients
a
Standardized
Unstandardized Coefficients
Model
1
B
Std. Error
(Constant)
,344
,067
Komite Audit
,051
,012
,024
Kepemilikan Manajerial
Coefficients
Beta
t
Sig.
5,109
,000
,466
4,115
,000
,104
,028
,234
,816
,004
,060
,007
,065
,948
Kualitas Auditor
,016
,022
,088
,753
,454
Profitabilitas
,541
,185
-344
2,920
,004
Dewan Komisaris
Independen
a. Dependent Variable: Manajemen Laba
Universitas Sumatera Utara
LAMPIRAN 8.4
Pengujian Hipotesis
Universitas Sumatera Utara
8.4.1 Pengujian Koefisien Regresi Parsial (Uji t)
Coefficients
a
Standardized
Unstandardized Coefficients
Model
1
B
Std. Error
Coefficients
Beta
(Constant)
,344
,067
Komite Audit
,051
,012
,024
Kepemilikan Manajerial
t
Sig.
5,109
,000
,466
4,115
,000
,104
,028
,234
,816
,004
,060
,007
,065
,948
Kualitas Auditor
,016
,022
,088
,753
,454
Profitabilitas
,541
,185
,344
2,920
,004
F
Sig.
Dewan Komisaris
Independen
a. Dependent Variable: Manajemen Laba
8.4.2 Uji Pengaruh Simultan dengan Uji �
a
ANOVA
Model
1
Sum of Squares
Df
Mean Square
Regression
,130
5
,026
Residual
,370
63
,006
Total
,500
68
4,418
,002
b
a. Dependent Variable: Manajemen Laba
b.
Predictors: (Constant), Profitabilitas, Kepemilikan Manajerial, Komite Audit, Kualitas Auditor,
Dewan Komisaris Independen
8.4.3 Analisis Koefisien Determinasi
b
Model Summary
Model
R
1
a.
,509
R Square
a
,260
Adjusted R
Std. Error of the
Square
Estimate
,201
,07662
Predictors: (Constant), Profitabilitas, Kepemilikan Manajerial, Komite Audit, Kualitas Auditor, Dewan Komisaris
Independen
b. Dependent Variable: Manajemen Laba
Universitas Sumatera Utara
LAMPIRAN 9
F Table dan t Table
Universitas Sumatera Utara
9.1 F Table
Titik Persentase Distribusi F untuk Probabilita = 0,05
df untuk pembilang (N1)
df untuk
penyebut
(N2)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
1
161
199
216
225
230
234
237
239
241
242
243
244
245
245
246
2
18.51
19.00
19.16
19.25
19.30
19.33
19.35
19.37
19.38
19.40
19.40
19.41
19.42
19.42
19.43
3
10.13
9.55
9.28
9.12
9.01
8.94
8.89
8.85
8.81
8.79
8.76
8.74
8.73
8.71
8.70
4
7.71
6.94
6.59
6.39
6.26
6.16
6.09
6.04
6.00
5.96
5.94
5.91
5.89
5.87
5.86
5
6.61
5.79
5.41
5.19
5.05
4.95
4.88
4.82
4.77
4.74
4.70
4.68
4.66
4.64
4.62
6
5.99
5.14
4.76
4.53
4.39
4.28
4.21
4.15
4.10
4.06
4.03
4.00
3.98
3.96
3.94
7
5.59
4.74
4.35
4.12
3.97
3.87
3.79
3.73
3.68
3.64
3.60
3.57
3.55
3.53
3.51
8
5.32
4.46
4.07
3.84
3.69
3.58
3.50
3.44
3.39
3.35
3.31
3.28
3.26
3.24
3.22
9
5.12
4.26
3.86
3.63
3.48
3.37
3.29
3.23
3.18
3.14
3.10
3.07
3.05
3.03
3.01
10
4.96
4.10
3.71
3.48
3.33
3.22
3.14
3.07
3.02
2.98
2.94
2.91
2.89
2.86
2.85
11
4.84
3.98
3.59
3.36
3.20
3.09
3.01
2.95
2.90
2.85
2.82
2.79
2.76
2.74
2.72
12
4.75
3.89
3.49
3.26
3.11
3.00
2.91
2.85
2.80
2.75
2.72
2.69
2.66
2.64
2.62
13
4.67
3.81
3.41
3.18
3.03
2.92
2.83
2.77
2.71
2.67
2.63
2.60
2.58
2.55
2.53
14
4.60
3.74
3.34
3.11
2.96
2.85
2.76
2.70
2.65
2.60
2.57
2.53
2.51
2.48
2.46
15
4.54
3.68
3.29
3.06
2.90
2.79
2.71
2.64
2.59
2.54
2.51
2.48
2.45
2.42
2.40
16
4.49
3.63
3.24
3.01
2.85
2.74
2.66
2.59
2.54
2.49
2.46
2.42
2.40
2.37
2.35
17
4.45
3.59
3.20
2.96
2.81
2.70
2.61
2.55
2.49
2.45
2.41
2.38
2.35
2.33
2.31
18
4.41
3.55
3.16
2.93
2.77
2.66
2.58
2.51
2.46
2.41
2.37
2.34
2.31
2.29
2.27
19
4.38
3.52
3.13
2.90
2.74
2.63
2.54
2.48
2.42
2.38
2.34
2.31
2.28
2.26
2.23
20
4.35
3.49
3.10
2.87
2.71
2.60
2.51
2.45
2.39
2.35
2.31
2.28
2.25
2.22
2.20
21
4.32
3.47
3.07
2.84
2.68
2.57
2.49
2.42
2.37
2.32
2.28
2.25
2.22
2.20
2.18
22
4.30
3.44
3.05
2.82
2.66
2.55
2.46
2.40
2.34
2.30
2.26
2.23
2.20
2.17
2.15
23
4.28
3.42
3.03
2.80
2.64
2.53
2.44
2.37
2.32
2.27
2.24
2.20
2.18
2.15
2.13
24
4.26
3.40
3.01
2.78
2.62
2.51
2.42
2.36
2.30
2.25
2.22
2.18
2.15
2.13
2.11
25
4.24
3.39
2.99
2.76
2.60
2.49
2.40
2.34
2.28
2.24
2.20
2.16
2.14
2.11
2.09
26
4.23
3.37
2.98
2.74
2.59
2.47
2.39
2.32
2.27
2.22
2.18
2.15
2.12
2.09
2.07
27
4.21
3.35
2.96
2.73
2.57
2.46
2.37
2.31
2.25
2.20
2.17
2.13
2.10
2.08
2.06
28
4.20
3.34
2.95
2.71
2.56
2.45
2.36
2.29
2.24
2.19
2.15
2.12
2.09
2.06
2.04
29
4.18
3.33
2.93
2.70
2.55
2.43
2.35
2.28
2.22
2.18
2.14
2.10
2.08
2.05
2.03
30
4.17
3.32
2.92
2.69
2.53
2.42
2.33
2.27
2.21
2.16
2.13
2.09
2.06
2.04
2.01
31
4.16
3.30
2.91
2.68
2.52
2.41
2.32
2.25
2.20
2.15
2.11
2.08
2.05
2.03
2.00
32
4.15
3.29
2.90
2.67
2.51
2.40
2.31
2.24
2.19
2.14
2.10
2.07
2.04
2.01
1.99
33
4.14
3.28
2.89
2.66
2.50
2.39
2.30
2.23
2.18
2.13
2.09
2.06
2.03
2.00
1.98
34
4.13
3.28
2.88
2.65
2.49
2.38
2.29
2.23
2.17
2.12
2.08
2.05
2.02
1.99
1.97
35
4.12
3.27
2.87
2.64
2.49
2.37
2.29
2.22
2.16
2.11
2.07
2.04
2.01
1.99
1.96
36
4.11
3.26
2.87
2.63
2.48
2.36
2.28
2.21
2.15
2.11
2.07
2.03
2.00
1.98
1.95
37
4.11
3.25
2.86
2.63
2.47
2.36
2.27
2.20
2.14
2.10
2.06
2.02
2.00
1.97
1.95
38
4.10
3.24
2.85
2.62
2.46
2.35
2.26
2.19
2.14
2.09
2.05
2.02
1.99
1.96
1.94
39
4.09
3.24
2.85
2.61
2.46
2.34
2.26
2.19
2.13
2.08
2.04
2.01
1.98
1.95
1.93
40
4.08
3.23
2.84
2.61
2.45
2.34
2.25
2.18
2.12
2.08
2.04
2.00
1.97
1.95
1.92
41
4.08
3.23
2.83
2.60
2.44
2.33
2.24
2.17
2.12
2.07
2.03
2.00
1.97
1.94
1.92
42
4.07
3.22
2.83
2.59
2.44
2.32
2.24
2.17
2.11
2.06
2.03
1.99
1.96
1.94
1.91
43
4.07
3.21
2.82
2.59
2.43
2.32
2.23
2.16
2.11
2.06
2.02
1.99
1.96
1.93
1.91
44
4.06
3.21
2.82
2.58
2.43
2.31
2.23
2.16
2.10
2.05
2.01
1.98
1.95
1.92
1.90
45
4.06
3.20
2.81
2.58
2.42
2.31
2.22
2.15
2.10
2.05
2.01
1.97
1.94
1.92
1.89
Universitas Sumatera Utara
Titik Persentase Distribusi F untuk Probabilita = 0,05
df untuk pembilang (N1)
df untuk
penyebut
(N2)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
46
4.05
3.20
2.81
2.57
2.42
2.30
2.22
2.15
2.09
2.04
2.00
1.97
1.94
1.91
1.89
47
4.05
3.20
2.80
2.57
2.41
2.30
2.21
2.14
2.09
2.04
2.00
1.96
1.93
1.91
1.88
48
4.04
3.19
2.80
2.57
2.41
2.29
2.21
2.14
2.08
2.03
1.99
1.96
1.93
1.90
1.88
49
4.04
3.19
2.79
2.56
2.40
2.29
2.20
2.13
2.08
2.03
1.99
1.96
1.93
1.90
1.88
50
4.03
3.18
2.79
2.56
2.40
2.29
2.20
2.13
2.07
2.03
1.99
1.95
1.92
1.89
1.87
51
4.03
3.18
2.79
2.55
2.40
2.28
2.20
2.13
2.07
2.02
1.98
1.95
1.92
1.89
1.87
52
4.03
3.18
2.78
2.55
2.39
2.28
2.19
2.12
2.07
2.02
1.98
1.94
1.91
1.89
1.86
53
4.02
3.17
2.78
2.55
2.39
2.28
2.19
2.12
2.06
2.01
1.97
1.94
1.91
1.88
1.86
54
4.02
3.17
2.78
2.54
2.39
2.27
2.18
2.12
2.06
2.01
1.97
1.94
1.91
1.88
1.86
55
4.02
3.16
2.77
2.54
2.38
2.27
2.18
2.11
2.06
2.01
1.97
1.93
1.90
1.88
1.85
56
4.01
3.16
2.77
2.54
2.38
2.27
2.18
2.11
2.05
2.00
1.96
1.93
1.90
1.87
1.85
57
4.01
3.16
2.77
2.53
2.38
2.26
2.18
2.11
2.05
2.00
1.96
1.93
1.90
1.87
1.85
58
4.01
3.16
2.76
2.53
2.37
2.26
2.17
2.10
2.05
2.00
1.96
1.92
1.89
1.87
1.84
59
4.00
3.15
2.76
2.53
2.37
2.26
2.17
2.10
2.04
2.00
1.96
1.92
1.89
1.86
1.84
60
4.00
3.15
2.76
2.53
2.37
2.25
2.17
2.10
2.04
1.99
1.95
1.92
1.89
1.86
1.84
61
4.00
3.15
2.76
2.52
2.37
2.25
2.16
2.09
2.04
1.99
1.95
1.91
1.88
1.86
1.83
62
4.00
3.15
2.75
2.52
2.36
2.25
2.16
2.09
2.03
1.99
1.95
1.91
1.88
1.85
1.83
63
3.99
3.14
2.75
2.52
2.36
2.25
2.16
2.09
2.03
1.98
1.94
1.91
1.88
1.85
1.83
64
3.99
3.14
2.75
2.52
2.36
2.24
2.16
2.09
2.03
1.98
1.94
1.91
1.88
1.85
1.83
65
3.99
3.14
2.75
2.51
2.36
2.24
2.15
2.08
2.03
1.98
1.94
1.90
1.87
1.85
1.82
66
3.99
3.14
2.74
2.51
2.35
2.24
2.15
2.08
2.03
1.98
1.94
1.90
1.87
1.84
1.82
67
3.98
3.13
2.74
2.51
2.35
2.24
2.15
2.08
2.02
1.98
1.93
1.90
1.87
1.84
1.82
68
3.98
3.13
2.74
2.51
2.35
2.24
2.15
2.08
2.02
1.97
1.93
1.90
1.87
1.84
1.82
69
3.98
3.13
2.74
2.50
2.35
2.23
2.15
2.08
2.02
1.97
1.93
1.90
1.86
1.84
1.81
70
3.98
3.13
2.74
2.50
2.35
2.23
2.14
2.07
2.02
1.97
1.93
1.89
1.86
1.84
1.81
71
3.98
3.13
2.73
2.50
2.34
2.23
2.14
2.07
2.01
1.97
1.93
1.89
1.86
1.83
1.81
72
3.97
3.12
2.73
2.50
2.34
2.23
2.14
2.07
2.01
1.96
1.92
1.89
1.86
1.83
1.81
73
3.97
3.12
2.73
2.50
2.34
2.23
2.14
2.07
2.01
1.96
1.92
1.89
1.86
1.83
1.81
74
3.97
3.12
2.73
2.50
2.34
2.22
2.14
2.07
2.01
1.96
1.92
1.89
1.85
1.83
1.80
75
3.97
3.12
2.73
2.49
2.34
2.22
2.13
2.06
2.01
1.96
1.92
1.88
1.85
1.83
1.80
76
3.97
3.12
2.72
2.49
2.33
2.22
2.13
2.06
2.01
1.96
1.92
1.88
1.85
1.82
1.80
77
3.97
3.12
2.72
2.49
2.33
2.22
2.13
2.06
2.00
1.96
1.92
1.88
1.85
1.82
1.80
78
3.96
3.11
2.72
2.49
2.33
2.22
2.13
2.06
2.00
1.95
1.91
1.88
1.85
1.82
1.80
79
3.96
3.11
2.72
2.49
2.33
2.22
2.13
2.06
2.00
1.95
1.91
1.88
1.85
1.82
1.79
80
3.96
3.11
2.72
2.49
2.33
2.21
2.13
2.06
2.00
1.95
1.91
1.88
1.84
1.82
1.79
81
3.96
3.11
2.72
2.48
2.33
2.21
2.12
2.05
2.00
1.95
1.91
1.87
1.84
1.82
1.79
82
3.96
3.11
2.72
2.48
2.33
2.21
2.12
2.05
2.00
1.95
1.91
1.87
1.84
1.81
1.79
83
3.96
3.11
2.71
2.48
2.32
2.21
2.12
2.05
1.99
1.95
1.91
1.87
1.84
1.81
1.79
84
3.95
3.11
2.71
2.48
2.32
2.21
2.12
2.05
1.99
1.95
1.90
1.87
1.84
1.81
1.79
85
3.95
3.10
2.71
2.48
2.32
2.21
2.12
2.05
1.99
1.94
1.90
1.87
1.84
1.81
1.79
86
3.95
3.10
2.71
2.48
2.32
2.21
2.12
2.05
1.99
1.94
1.90
1.87
1.84
1.81
1.78
87
3.95
3.10
2.71
2.48
2.32
2.20
2.12
2.05
1.99
1.94
1.90
1.87
1.83
1.81
1.78
88
3.95
3.10
2.71
2.48
2.32
2.20
2.12
2.05
1.99
1.94
1.90
1.86
1.83
1.81
1.78
89
3.95
3.10
2.71
2.47
2.32
2.20
2.11
2.04
1.99
1.94
1.90
1.86
1.83
1.80
1.78
90
3.95
3.10
2.71
2.47
2.32
2.20
2.11
2.04
1.99
1.94
1.90
1.86
1.83
1.80
1.78
Universitas Sumatera Utara
9.2 t Table
Pr
0.25
0.10
0.05
0.025
0.01
0.005
0.001
0.50
0.20
0.10
0.050
0.02
0.010
0.002
1
1.00000
3.07768
6.31375
12.70620
31.82052
63.65674
318.30884
2
0.81650
1.88562
2.91999
4.30265
6.96456
9.92484
22.32712
3
0.76489
1.63774
2.35336
3.18245
4.54070
5.84091
10.21453
4
0.74070
1.53321
2.13185
2.77645
3.74695
4.60409
7.17318
5
0.72669
1.47588
2.01505
2.57058
3.36493
4.03214
5.89343
6
0.71756
1.43976
1.94318
2.44691
3.14267
3.70743
5.20763
7
0.71114
1.41492
1.89458
2.36462
2.99795
3.49948
4.78529
8
0.70639
1.39682
1.85955
2.30600
2.89646
3.35539
4.50079
9
0.70272
1.38303
1.83311
2.26216
2.82144
3.24984
4.29681
Df
10
0.69981
1.37218
1.81246
2.22814
2.76377
3.16927
4.14370
11
0.69745
1.36343
1.79588
2.20099
2.71808
3.10581
4.02470
12
0.69548
1.35622
1.78229
2.17881
2.68100
3.05454
3.92963
13
0.69383
1.35017
1.77093
2.16037
2.65031
3.01228
3.85198
14
0.69242
1.34503
1.76131
2.14479
2.62449
2.97684
3.78739
15
0.69120
1.34061
1.75305
2.13145
2.60248
2.94671
3.73283
16
0.69013
1.33676
1.74588
2.11991
2.58349
2.92078
3.68615
17
0.68920
1.33338
1.73961
2.10982
2.56693
2.89823
3.64577
18
0.68836
1.33039
1.73406
2.10092
2.55238
2.87844
3.61048
19
0.68762
1.32773
1.72913
2.09302
2.53948
2.86093
3.57940
20
0.68695
1.32534
1.72472
2.08596
2.52798
2.84534
3.55181
21
0.68635
1.32319
1.72074
2.07961
2.51765
2.83136
3.52715
22
0.68581
1.32124
1.71714
2.07387
2.50832
2.81876
3.50499
23
0.68531
1.31946
1.71387
2.06866
2.49987
2.80734
3.48496
24
0.68485
1.31784
1.71088
2.06390
2.49216
2.79694
3.46678
25
0.68443
1.31635
1.70814
2.05954
2.48511
2.78744
3.45019
26
0.68404
1.31497
1.70562
2.05553
2.47863
2.77871
3.43500
27
0.68368
1.31370
1.70329
2.05183
2.47266
2.77068
3.42103
28
0.68335
1.31253
1.70113
2.04841
2.46714
2.76326
3.40816
29
0.68304
1.31143
1.69913
2.04523
2.46202
2.75639
3.39624
30
0.68276
1.31042
1.69726
2.04227
2.45726
2.75000
3.38518
31
0.68249
1.30946
1.69552
2.03951
2.45282
2.74404
3.37490
32
0.68223
1.30857
1.69389
2.03693
2.44868
2.73848
3.36531
33
0.68200
1.30774
1.69236
2.03452
2.44479
2.73328
3.35634
34
0.68177
1.30695
1.69092
2.03224
2.44115
2.72839
3.34793
35
0.68156
1.30621
1.68957
2.03011
2.43772
2.72381
3.34005
36
0.68137
1.30551
1.68830
2.02809
2.43449
2.71948
3.33262
37
0.68118
1.30485
1.68709
2.02619
2.43145
2.71541
3.32563
38
0.68100
1.30423
1.68595
2.02439
2.42857
2.71156
3.31903
39
0.68083
1.30364
1.68488
2.02269
2.42584
2.70791
3.31279
40
0.68067
1.30308
1.68385
2.02108
2.42326
2.70446
3.30688
Universitas Sumatera Utara
Pr
Df
41
0.25
0.10
0.05
0.025
0.01
0.005
0.50
0.20
0.10
0.050
0.02
0.010
0.001
0.002
0.68052
1.30254
1.68288
2.01954
2.42080
2.70118
3.30127
42
0.68038
1.30204
1.68195
2.01808
2.41847
2.69807
3.29595
43
0.68024
1.30155
1.68107
2.01669
2.41625
2.69510
3.29089
44
0.68011
1.30109
1.68023
2.01537
2.41413
2.69228
3.28607
45
0.67998
1.30065
1.67943
2.01410
2.41212
2.68959
3.28148
46
0.67986
1.30023
1.67866
2.01290
2.41019
2.68701
3.27710
47
0.67975
1.29982
1.67793
2.01174
2.40835
2.68456
3.27291
48
0.67964
1.29944
1.67722
2.01063
2.40658
2.68220
3.26891
49
0.67953
1.29907
1.67655
2.00958
2.40489
2.67995
3.26508
50
0.67943
1.29871
1.67591
2.00856
2.40327
2.67779
3.26141
51
0.67933
1.29837
1.67528
2.00758
2.40172
2.67572
3.25789
52
0.67924
1.29805
1.67469
2.00665
2.40022
2.67373
3.25451
53
0.67915
1.29773
1.67412
2.00575
2.39879
2.67182
3.25127
54
0.67906
1.29743
1.67356
2.00488
2.39741
2.66998
3.24815
55
0.67898
1.29713
1.67303
2.00404
2.39608
2.66822
3.24515
56
0.67890
1.29685
1.67252
2.00324
2.39480
2.66651
3.24226
57
0.67882
1.29658
1.67203
2.00247
2.39357
2.66487
3.23948
58
0.67874
1.29632
1.67155
2.00172
2.39238
2.66329
3.23680
59
0.67867
1.29607
1.67109
2.00100
2.39123
2.66176
3.23421
60
0.67860
1.29582
1.67065
2.00030
2.39012
2.66028
3.23171
61
0.67853
1.29558
1.67022
1.99962
2.38905
2.65886
3.22930
62
0.67847
1.29536
1.66980
1.99897
2.38801
2.65748
3.22696
63
0.67840
1.29513
1.66940
1.99834
2.38701
2.65615
3.22471
64
0.67834
1.29492
1.66901
1.99773
2.38604
2.65485
3.22253
65
0.67828
1.29471
1.66864
1.99714
2.38510
2.65360
3.22041
66
0.67823
1.29451
1.66827
1.99656
2.38419
2.65239
3.21837
67
0.67817
1.29432
1.66792
1.99601
2.38330
2.65122
3.21639
68
0.67811
1.29413
1.66757
1.99547
2.38245
2.65008
3.21446
69
0.67806
1.29394
1.66724
1.99495
2.38161
2.64898
3.21260
70
0.67801
1.29376
1.66691
1.99444
2.38081
2.64790
3.21079
71
0.67796
1.29359
1.66660
1.99394
2.38002
2.64686
3.20903
72
0.67791
1.29342
1.66629
1.99346
2.37926
2.64585
3.20733
73
0.67787
1.29326
1.66600
1.99300
2.37852
2.64487
3.20567
74
0.67782
1.29310
1.66571
1.99254
2.37780
2.64391
3.20406
75
0.67778
1.29294
1.66543
1.99210
2.37710
2.64298
3.20249
76
0.67773
1.29279
1.66515
1.99167
2.37642
2.64208
3.20096
77
0.67769
1.29264
1.66488
1.99125
2.37576
2.64120
3.19948
78
0.67765
1.29250
1.66462
1.99085
2.37511
2.64034
3.19804
79
0.67761
1.29236
1.66437
1.99045
2.37448
2.63950
3.19663
80
0.67757
1.29222
1.66412
1.99006
2.37387
2.63869
3.19526
Universitas Sumatera Utara
Sampel Penelitian
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
Kode
ALDO
ALMI
BUDI
CTBN
ETWA
GDST
IGAR
INAI
JPRS
KDSI
LION
LMSH
SRSN
TOTO
TRST
AUTO
BRAM
INDS
PBRX
SMSM
VOKS
GGRM
ICPB
KAEF
LMPI
MBTO
MERK
MYOR
PYFA
TSPC
ULTJ
UNVR
WIIM
Perusahaan
PT. Alkindo Naratama Tbk
PT. Alumindo Light Metal Industry Tbk
PT. Budi Starch Sweetener Tbk
PT. Citra Tubindo Tbk
PT. Eterindo Wahanatama Tbk
PT. Gunawan Dianjaya Steel Tbk
PT. Champion Pacifik Indonesia Tbk
PT. Indal Aluminium Industry Tbk
PT. Jaya Pari Steel Tbk
PT. Kedawung Setia Industrial Tbk
PT. Lion Metal Works Tbk
PT. Lionmesh Prima Tbk
PT. Sarasa Nugraha Tbk
PT. Surya Toto Indonesia Tbk
PT. Trias Sentosa Tbk
PT. Astra Otoparts Tbk
PT. Indo Kordsa Tbk
PT. Indospring Tbk
PT. Pan Brothers Tbk
PT. Selamat Sempurna Tbk
PT. Voksel Electric Tbk
PT. Gudang Garam Tbk
PT. Indofood CPB Sukses Makmur Tbk
PT. Kimia Farma (Persero) Tbk
PT. Langgeng Makmur Industry Tbk
PT. Martina Berto Tbk
PT. Merch Tbk
PT. Mayora Indah Tbk
PT. Pyridam Parma Tbk
PT. Tempo Scan Pacifik Tbk
PT. Ultrajaya Milk Industry & Trading Company Tbk
PT. Unilever Indonesia Tbk
PT. Wismilak Inti Makmur Tbk
Universitas Sumatera Utara
Lampiran 2
Variabel Data Variabel Komite Audit (X1)
No.
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
PT. Alkindo Naratama Tbk
PT. Budi Starch Sweetener Tbk
PT. Citra Tubindo Tbk
PT. Champion Pacifik Indonesia Tbk
PT. Indal Aluminium Industry Tbk
PT. Kedawung Setia Industrial Tbk
PT. Lion Metal Works Tbk
PT. Lionmesh Prima Tbk
PT. Sarasa Nugraha Tbk
PT. Surya Toto Indonesia Tbk
PT. Trias Sentosa Tbk
PT. Indo Kordsa Tbk
PT. Indospring Tbk
PT. Pan Brothers Tbk
PT. Selamat Sempurna Tbk
PT. Gudang Garam Tbk
PT. Indofood CPB Sukses Makmur Tbk
PT. Kimia Farma (Persero) Tbk
PT. Mayora Indah Tbk
PT. Tempo Scan Pacifik Tbk
PT. Ultrajaya Milk Industry & Trading Company Tbk
PT. Wismilak Inti Makmur Tbk
PT. Pyridam Parma Tbk
2013
3
3
0
3
6
3
3
3
3
3
3
6
3
3
3
3
3
6
3
3
3
3
3
Komite Audit
2014
3
3
3
3
6
3
3
3
3
3
3
6
3
3
3
3
3
6
3
3
3
3
3
2015
3
3
3
3
6
3
3
3
3
3
3
6
3
3
3
3
3
7
3
3
3
3
5
Universitas Sumatera Utara
Lampiran 3
Variabel Data Dewan Komisaris Independen (X2)
No.
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
PT. Alkindo Naratama Tbk
PT. Budi Starch Sweetener Tbk
PT. Citra Tubindo Tbk
PT. Champion Pacifik Indonesia Tbk
PT. Indal Aluminium Industry Tbk
PT. Kedawung Setia Industrial Tbk
PT. Lion Metal Works Tbk
PT. Lionmesh Prima Tbk
PT. Sarasa Nugraha Tbk
PT. Surya Toto Indonesia Tbk
PT. Trias Sentosa Tbk
PT. Indo Kordsa Tbk
PT. Indospring Tbk
PT. Pan Brothers Tbk
PT. Selamat Sempurna Tbk
PT. Gudang Garam Tbk
PT. Indofood CPB Sukses Makmur Tbk
PT. Kimia Farma (Persero) Tbk
PT. Mayora Indah Tbk
PT. Tempo Scan Pacifik Tbk
PT. Ultrajaya Milk Industry & Trading Company Tbk
PT. Wismilak Inti Makmur Tbk
PT. Pyridam Parma Tbk
2013
0,50
0,30
0,42
0,50
0,44
0,56
0,43
0,50
0,57
0,29
0,43
0,50
0,50
0,30
0,38
0,30
0,44
0,50
0,50
0,25
0,50
0,33
0,50
Proporsi Dewan komisaris
2014
0,50
0,30
0,50
0,50
0,44
0,50
0,43
0,50
0,57
0,31
0,57
0,65
0,50
0,33
0,38
0,36
0,44
0,50
0,50
0,29
0,50
0,33
0,50
2015
0,50
0,30
0,50
0,40
0,44
0,63
0,43
0,50
0,57
0,31
0,57
0,42
0,50
0,38
0,38
0,36
0,44
0,55
0,50
0,27
0,50
0,33
0,50
Universitas Sumatera Utara
Lampiran 4
Variabel Data Kepemilikan Manajerial(X3)
No.
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
PT. Alkindo Naratama Tbk
PT. Budi Starch Sweetener Tbk
PT. Citra Tubindo Tbk
PT. Champion Pacifik Indonesia Tbk
PT. Indal Aluminium Industry Tbk
PT. Kedawung Setia Industrial Tbk
PT. Lion Metal Works Tbk
PT. Lionmesh Prima Tbk
PT. Sarasa Nugraha Tbk
PT. Surya Toto Indonesia Tbk
PT. Trias Sentosa Tbk
PT. Indo Kordsa Tbk
PT. Indospring Tbk
PT. Pan Brothers Tbk
PT. Selamat Sempurna Tbk
PT. Gudang Garam Tbk
PT. Indofood CPB Sukses Makmur Tbk
PT. Kimia Farma (Persero) Tbk
PT. Mayora Indah Tbk
PT. Tempo Scan Pacifik Tbk
PT. Ultrajaya Milk Industry & Trading Company Tbk
PT. Wismilak Inti Makmur Tbk
PT. Pyridam Parma Tbk
Proporsi Dewan komisaris
2013
2014
0,73
0,73
0,53
0,56
0,82
0,82
0,85
0,85
0,77
0,78
1,00
1,00
0,58
0,58
0,58
0,58
0,87
0,90
0,96
0,96
0,61
0,61
0,95
0,95
0,89
0,89
0,60
0,46
0,58
0,58
0,76
0,76
0,81
0,81
0,90
0,90
0,33
0,33
0,77
0,77
0,64
0,64
0,70
0,70
0,77
0,77
2015
Universitas Sumatera Utara
0,73
0,53
0,89
0,85
0,78
1,00
0,58
0,58
0,90
0,92
0,65
0,95
0,89
0,51
0,58
0,76
0,81
0,90
0,33
0,78
0,62
0,66
0,77
Lampiran 5
Variabel Data Kualitas Auditor (X4)
No.
Nama Perusahaan
1 PT. Alkindo Naratama Tbk
2 PT. Budi Starch Sweetener Tbk
3 PT. Citra Tubindo Tbk
Kualitas Auditor
2014
2013
Arsyad & Rekan
Mulyamin Sensi
EY
Hertanto, Sidik &
4 PT. Champion Pacifik Indonesia Tbk
Indra
PKF
5 PT. Indal Aluminium Industry Tbk
Kosasih,
6 PT. Kedawung Setia Industrial Tbk Nurdiman,Tjahjo &
Rekan
Kosasih,
Nurdiman,Tjahjo &
7 PT. Lion Metal Works Tbk
Rekan
Kosasih,
Nurdiman,Tjahjo &
8 PT. Lionmesh Prima Tbk
Rekan
RSM AAJ
9 PT. Sarasa Nugraha Tbk
ey
10 PT. Surya Toto Indonesia Tbk
PT.
Trias
Sentosa
Tbk
ey
11
Deloitte
12 PT. Indo Kordsa Tbk
Tanubrata, Sutanto
13 PT. Indospring Tbk
,Fahmi & Rekan
dbsd&a
14 PT. Pan Brothers Tbk
ey
15 PT. Selamat Sempurna Tbk
KPMG
16 PT. Gudang Garam Tbk
PT. Indofood CPB Sukses Makmur
17
ey
Tbk
kreston
18 PT. Kimia Farma (Persero) Tbk
Mulyamin & Sensi
19 PT. Mayora Indah Tbk
Tanubrata, Sutanto
20 PT. Tempo Scan Pacifik Tbk
,Fahmi & Rekan
PT. Ultrajaya Milk Industry &
Tanubrata, Sutanto
21
Trading Company Tbk
,Fahmi & Rekan
Kosasih,
Nurdiman,Tjahjo &
22 PT. Wismilak Inti Makmur Tbk
Rekan
Tanubrata, Sutanto
23 PT. Pyridam Parma Tbk
,Fahmi & Rekan
0
0
1
2015
0
0
1
0
1
1
Arsyad & Rekan
Mulyamin Sensi
EY
Hertanto, Grace &
Karunawan
PKF
Kosasih,
Nurdiman,Tjahjo &
Rekan
Kosasih,
Nurdiman,Tjahjo &
Rekan
Kosasih,
Nurdiman,Tjahjo &
Rekan
RSM AAJ
ey
ey
Deloitte
Tanubrata, Sutanto
,Fahmi & Rekan
dbsd&a
ey
KPMG
0
1
1
Arsyad & Rekan
Mulyamin Sensi
EY
Hertanto, Grace &
Karunawan
PKF
Kosasih,
Nurdiman,Tjahjo &
Rekan
Kosasih,
Nurdiman,Tjahjo &
Rekan
Kosasih,
Nurdiman,Tjahjo &
Rekan
RSM AAJ
ey
ey
Deloitte
Tanubrata, Sutanto
,Fahmi & Rekan
dbsd&a
ey
KPMG
1
ey
1
ey
1
0
0
kreston
Mulyamin & Sensi
Tanubrata, Sutanto
,Fahmi & Rekan
Tanubrata, Sutanto
,Fahmi & Rekan
Kosasih,
Nurdiman,Tjahjo &
Rekan
Tanubrata, Sutanto
,Fahmi & Rekan
0
0
kreston
Mulyamin & Sensi
Tanubrata, Sutanto
,Fahmi & Rekan
Tanubrata, Sutanto
,Fahmi & Rekan
Kosasih,
Nurdiman,Tjahjo &
Rekan
Tanubrata, Sutanto
,Fahmi & Rekan
0
0
0
0
0
0
0
0
1
1
1
0
0
0
0
0
0
0
0
0
0
0
1
1
1
0
0
0
0
0
Universitas Sumatera Utara
0
0
1
0
0
0
0
0
0
1
1
1
0
0
1
1
0
0
0
0
Lampiran 6
Variabel Data Profitabilitas (X5)
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
Laba bersih
Nama Perusahaan
2013
PT. Alkindo Naratama Tbk
22.589.101.552
PT. Budi Starch Sweetener Tbk
42.886.000.000
PT. Citra Tubindo Tbk
466.394.727.864
PT. Champion Pacifik Indonesia Tbk
35.030.416.158
PT. Indal Aluminium Industry Tbk
5.019.540.731
PT. Kedawung Setia Industrial Tbk
36.002.772.194
PT. Lion Metal Works Tbk
64.761.350.816
PT. Lionmesh Prima Tbk
14.382.899.194
PT. Sarasa Nugraha Tbk (Indo Acitama T 15.994.295.000
PT. Surya Toto Indonesia Tbk
236.557.513.162
PT. Trias Sentosa Tbk
32.965.552.359
PT. Indo Kordsa Tbk
67.554.729.030
PT. Indospring Tbk
411.289.306.390
PT. Pan Brothers Tbk
127.367.834.112
PT. Selamat Sempurna Tbk
350.777.803.941
PT. Gudang Garam Tbk
4.383.932.000.000
PT. Indofood CPB Sukses Makmur Tbk 2.235.040.000.000
PT. Kimia Farma (Persero) Tbk
215.642.329.977
PT. Mayora Indah Tbk
1.013.558.238.779
PT. Tempo Scan Pacifik Tbk
638.535.108.795
PT. Ultrajaya Milk Industry & Trading Co 325.127.420.664
PT. Wismilak Inti Makmur Tbk
132.322.207.861
PT. Pyridam Parma Tbk
6.195.800.338
Total aset
Profitabilitas
2014
2015
2013
2014
2015
21.061.034.612
28.499.000.000
316.977.930.040
54.898.874.758
22.058.700.759
44.489.139.365
49.001.630.102
7.403.115.436
14.456.260.000
293.803.908.949
30.084.477.143
197.626.405.480
127.657.349.869
125.739.713.360
421.467.000.000
5.395.293.000.000
2.531.681.000.000
236.531.070.864
409.824.768.594
584.293.062.124
283.360.914.211
112.747.505.175
2.657.665.405
24.079.122.338
21.072.000.000
112.304.336.275
51.416.184.307
28.615.673.167
11.470.563.293
46.018.637.487
1.944.443.395
15.504.788.000
285.236.780.659
21.314.103.403
173.452.894.770
1.933.819.152
118.933.551.115
461.307.000.000
6.458.516.000.000
2.923.148.000.000
252.972.506.074
1.250.233.128.560
529.218.651.807
523.100.215.029
131.081.111.587
3.087.104.465
301.479.232.221
2.382.875.000.000
3.341.630.037.243
314.746.644.499
765.881.409.376
850.233.842.186
498.567.897.161
141.697.598.705
420.782.548.000
1.746.177.682.568
3.260.919.505.192
2.913.517.118.844
2.196.518.364.473
2.850.306.305.634
1.701.103.245.176
50.770.251.000.000
21.267.470.000.000
2.471.939.548.890
9.710.223.454.000
5.407.957.915.805
2.811.620.982.142
1.229.011.260.881
175.118.921.406
356.814.265.668
2.476.982.000.000
3.233.090.528.280
349.894.783.575
897.281.657.710
952.177.443.047
600.102.716.315
139.915.598.255
463.347.124.000
2.027.288.693.678
3.261.285.495.052
3.835.227.953.480
2.282.666.078.493
4.559.191.293.880
1.749.395.000.000
58.220.600.000.000
24.910.211.000.000
2.968.184.626.297
10.291.108.029.334
5.592.730.492.960
2.917.083.567.355
1.332.907.675.785
172.736.624.689
366.010.819.198
3.265.953.000.000
3.182.228.199.670
383.936.040.590
1.330.259.296.537
1.177.093.668.866
639.330.150.373
133.782.751.041
574.073.314.000
2.439.540.859.205
3.357.359.499.954
4.025.858.610.490
2.553.928.346.219
6.108.994.657.490
2.220.108.000.000
63.505.413.000.000
26.560.624.000.000
3.236.224.076.311
11.342.715.686.221
6.284.729.099.203
3.539.995.910.248
1.342.700.045.391
159.951.537.229
2013
2014
0,07
0,02
0,14
0,11
0,01
0,04
0,13
0,10
0,04
0,14
0,01
0,02
0,19
0,04
0,21
0,09
0,11
0,09
0,10
0,12
0,12
0,11
0,04
2015
0,06
0,01
0,10
0,16
0,02
0,05
0,08
0,05
0,03
0,14
0,01
0,05
0,06
0,03
0,24
0,09
0,10
0,08
0,04
0,10
0,10
0,08
0,02
Lampiran 7.1
Universitas Sumatera Utara
0,07
0,01
0,04
0,13
0,02
0,01
0,07
0,01
0,03
0,12
0,01
0,04
0,00
0,02
0,21
0,10
0,11
0,08
0,11
0,08
0,15
0,10
0,02
Variabel Data Manajemen Laba 2013 (Y)
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
Nama Perusahaan
TAC
PT. Alkindo Naratama Tbk
(17.063.089.421)
PT. Budi Starch Sweetener Tbk
(179.358.000.000)
PT. Citra Tubindo Tbk
(176.038.340.466)
PT. Champion Pacifik Indonesia Tbk
3.458.650.567
PT. Indal Aluminium Industry Tbk
(72.735.199.503)
PT. Kedawung Setia Industrial Tbk
(57.241.016.428)
PT. Lion Metal Works Tbk
(969.028.821)
PT. Lionmesh Prima Tbk
(1.772.117.479)
PT. Sarasa Nugraha Tbk
(21.894.639.000)
PT. Surya Toto Indonesia Tbk
(179.591.477.638)
PT. Trias Sentosa Tbk
(150.365.861.468)
PT. Indo Kordsa Tbk
(101.705.113.512)
PT. Indospring Tbk
(165.359.704.675)
PT. Pan Brothers Tbk
(140.371.827.219)
PT. Selamat Sempurna Tbk
(98.798.729.159)
PT. Gudang Garam Tbk
1.910.961.000.000
PT. Indofood CPB Sukses Makmur Tbk
241.544.000.000
PT. Kimia Farma (Persero) Tbk
(38.141.334.756)
PT. Mayora Indah Tbk
26.535.007.255
PT. Tempo Scan Pacifik Tbk
(188.923.945.495)
PT. Ultrajaya Milk Industry & Trading Company Tbk
4.062.115.114
PT. Wismilak Inti Makmur Tbk
178.232.823.267
PT. Pyridam Parma Tbk
(9.660.971.439)
TAC/TA
X1 (1/TA)
-0,056597893 0,00000000000775
-0,07526958
9,80946E-13
-0,05268038
6,99501E-13
0,010988681
7,42652E-12
-0,094969271
3,052E-12
-0,067323851
2,74921E-12
-0,001943625
4,68837E-12
-0,012506334
1,64962E-11
-0,052033144
5,55506E-12
-0,102848341
1,33862E-12
-0,046111491
7,16814E-13
-0,03490802
8,02286E-13
-0,075282642
1,06417E-12
-0,04924798
8,20078E-13
-0,058079208
1,37409E-12
0,037639385
4,60402E-14
0,011357439
1,09908E-13
-0,01542972
9,45603E-13
0,002732688
2,40723E-13
-0,034934433
4,32228E-13
0,001444759
8,31361E-13
0,14502131
1,90191E-12
-0,055168062
1,33479E-11
X2 (∆REV/TA) X3 (PPE/TA)
0,032514988
0,013892372
0,019159946
0,033429598
0,009170931
0,012094104
-6,00914E-05
0,028292191
0,0023494
0,009323105
0,00311677
0,01322103
0,012419922
0,027554318
0,007375712
0,015272708
0,019217609
0,030046762
0,018781503
0,005013656
0,027989538
0,046170575
0,010934255
NDA
DAC 2013 (Y)
-0,202420082 (0,16990509367372) 0,145822188
-0,309562457
-0,295670086 0,234292877
-0,116817614
-0,097657668 0,064137234
-0,090100842
-0,056671244 0,101089524
-0,063686916
-0,054515985 -0,031282356
-0,233903197
-0,221809093 0,166579346
-0,070312917
-0,070373008 0,068369292
-0,095395829
-0,067103638 0,082889495
-0,163025
-0,1606756 0,110991856
-0,18560203
-0,176278925 0,082753689
-0,354292942
-0,351176172 0,308181451
-0,020235215
-0,007014185 -0,014672804
-0,280329201
-0,267909279 0,205046559
-0,140932753
-0,113378435 0,091684773
-0,167806127
-0,160430416 0,109726919
-0,168948755
-0,153676047
0,20658814
-0,1321152
-0,112897591
0,14347264
-0,11699871
-0,086951948 0,101568991
-0,186021534
-0,167240031 0,188754221
-0,129112339
-0,124098683 0,094177906
-0,199267789
-0,171278251 0,200712548
-0,10323106
-0,057060485 0,248252371
-0,323103837
-0,312169582 0,267935775
Lampiran 7.2
Universitas Sumatera Utara
Variabel Data Manajemen Laba 2014 (Y)
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
Nama Perusahaan
PT. Alkindo Naratama Tbk
PT. Budi Starch Sweetener Tbk
PT. Citra Tubindo Tbk
PT. Champion Pacifik Indonesia Tbk
PT. Indal Aluminium Industry Tbk
PT. Kedawung Setia Industrial Tbk
PT. Lion Metal Works Tbk
PT. Lionmesh Prima Tbk
PT. Sarasa Nugraha Tbk
PT. Surya Toto Indonesia Tbk
PT. Trias Sentosa Tbk
PT. Indo Kordsa Tbk
PT. Indospring Tbk
PT. Pan Brothers Tbk
PT. Selamat Sempurna Tbk
PT. Gudang Garam Tbk
PT. Indofood CPB Sukses Makmur Tbk
PT. Kimia Farma (Persero) Tbk
PT. Mayora Indah Tbk
PT. Tempo Scan Pacifik Tbk
PT. Ultrajaya Milk Industry & Trading Company Tbk
PT. Wismilak Inti Makmur Tbk
PT. Pyridam Parma Tbk
TAC
21.090.917.645
(39.691.000.000)
(64.667.461.560)
29.136.053.916
(59.856.387.355)
15.529.543.543
(15.981.866.338)
(3.153.687.585)
4.833.275.000
(122.397.328.255)
(246.975.676.411)
(165.931.263.440)
(13.186.383.964)
(105.804.638.240)
(28.397.000.000)
3.737.517.000.000
(1.329.162.000.000)
(49.778.184.517)
(1.452.514.614.546)
(277.539.357.085)
86.089.382.385
67.695.575.202
1.185.124.034
TAC/TA
0,059108953
-0,016023936
-0,020001748
0,083270901
-0,066708582
0,016309506
-0,026631885
-0,022539929
0,010431218
-0,060374888
-0,075729548
-0,043265033
-0,005776747
-0,023206887
-0,016232469
0,064195783
-0,053358119
-0,016770582
-0,141142685
-0,049625019
0,029512141
0,050787895
0,006860873
X1 (1/TA)
6,55095E-12
9,43678E-13
7,22984E-13
6,6805E-12
2,60506E-12
2,45487E-12
3,89512E-12
1,67063E-11
5,04475E-12
1,153E-12
7,16734E-13
6,09474E-13
1,02401E-12
5,12695E-13
1,33616E-12
4,01485E-14
9,38359E-14
7,87509E-13
2,27135E-13
4,17948E-13
8,01305E-13
1,75366E-12
1,3532E-11
X2 (∆REV/TA)
0,03205836
-0,01390963
-0,014805296
0,032665957
0,039479166
0,030488107
0,008861385
-0,00617364
0,021027015
0,020431799
0,019839719
0,004548017
0,008721446
0,001868665
0,017974871
0,020261152
0,023936434
0,007050437
0,025293816
0,01421923
0,018937933
0,006673254
0,020837201
X3 (PPE/TA)
-0,180093258
-0,346657537
-0,140805316
-0,076386619
-0,066796025
-0,230096139
-0,098202676
-0,122380365
-0,152944744
-0,230913374
-0,352135154
-0,002977642
-0,316931269
-0,119895368
-0,163416644
-0,189013816
-0,135949428
-0,109024505
-0,202048875
-0,161199635
-0,199470782
-0,13454075
-0,307956175
NDA
DAC 2014 (Y)
-0,148034898
-0,360567167
-0,155610612
-0,043720662
-0,027316859
-0,199608032
-0,089341291
-0,128554005
-0,131917729
-0,210481575
-0,332295436
0,001570374
-0,308209823
-0,118026703
-0,145441773
-0,168752664
-0,112012994
-0,101974068
-0,176755059
-0,146980405
-0,180532849
-0,127867496
-0,287118973
0,239202211
0,330633602
0,120803568
0,15965752
8,74431E-05
0,246405644
0,071570791
0,099840436
0,163375962
0,170538486
0,276405606
-0,040287391
0,311154522
0,096688481
0,147184175
0,253209599
0,082591309
0,092253923
0,06090619
0,111574616
0,228982923
0,185328645
0,314817048
Lampiran 7.3
Universitas Sumatera Utara
Variabel Data Manajemen Laba 2015 (Y)
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
Nama Perusahaan
PT. Alkindo Naratama Tbk
PT. Budi Starch Sweetener Tbk
PT. Citra Tubindo Tbk
PT. Champion Pacifik Indonesia Tbk
PT. Indal Aluminium Industry Tbk
PT. Kedawung Setia Industrial Tbk
PT. Lion Metal Works Tbk
PT. Lionmesh Prima Tbk
PT. Sarasa Nugraha Tbk
PT. Surya Toto Indonesia Tbk
PT. Trias Sentosa Tbk
PT. Indo Kordsa Tbk
PT. Indospring Tbk
PT. Pan Brothers Tbk
PT. Selamat Sempurna Tbk
PT. Gudang Garam Tbk
PT. Indofood CPB Sukses Makmur Tbk
PT. Kimia Farma (Persero) Tbk
PT. Mayora Indah Tbk
PT. Tempo Scan Pacifik Tbk
PT. Ultrajaya Milk Industry & Trading Company Tbk
PT. Wismilak Inti Makmur Tbk
PT. Pyridam Parma Tbk
TAC
21.874.998.659
(75.788.000.000)
(176.252.769.355)
(29.245.024.226)
(18.396.183.287)
(10.697.731.751)
(13.400.431.548)
(8.378.067.892)
92.237.331.000
(78.120.651.200)
(158.386.121.558)
(188.079.609.115)
(196.602.965.513)
489.536.598.580
(74.804.000.000)
3.252.019.000.000
(562.385.000.000)
77.005.643.726
(1.086.552.369.395)
(639.325.738.137)
(176.577.147.850)
68.211.985.477
(12.612.805.969)
TAC/TA
0,059765989
-0,023205478
-0,05538659
-0,076171604
-0,013829021
-0,009088259
-0,020960112
-0,062624425
0,160671693
-0,032022686
-0,0471758
-0,046717881
-0,076980611
0,080133741
-0,033693856
0,051208532
-0,021173637
0,023794905
-0,095792965
-0,101726857
-0,049880608
0,050802103
-0,078853922
X1 (1/TA)
6,38635E-12
7,15709E-13
7,3454E-13
6,08818E-12
1,75716E-12
1,9858E-12
3,65613E-12
1,74722E-11
4,07173E-12
9,58161E-13
6,96224E-13
5,80615E-13
9,15246E-13
3,82628E-13
1,05286E-12
3,68075E-14
8,80052E-14
7,22284E-13
2,06077E-13
3,71929E-13
6,60304E-13
1,74087E-12
1,46136E-11
X2 (∆REV/TA)
0,014705117
0,003504605
-0,038506775
-0,019083171
0,041042248
0,009016561
0,00220083
-0,067357253
0,012380626
0,011162044
-0,003983719
0,00852136
-0,009829589
0,030956953
0,009268803
0,009869182
0,007829423
0,012687935
0,00693015
0,012887331
0,016309155
0,016030573
-0,003372752
X3 (PPE/TA)
-0,186374479
-0,304092374
-0,173785618
-0,100444004
-0,101152219
-0,198576336
-0,102472546
-0,120522097
-0,12692432
-0,208061149
-0,362985454
-0,000613972
-0,32870041
-0,160922261
-0,186775733
-0,183634158
-0,143154875
-0,122182767
-0,192811285
-0,14918801
-0,190173521
-0,143303796
-0,305143905
NDA
-0,171669362
-0,300587769
-0,212292393
-0,119527175
-0,060109971
-0,189559774
-0,100271716
-0,187879351
-0,114543694
-0,196899105
-0,366969173
0,007907388
-0,338529999
-0,129965308
-0,17750693
-0,173764976
-0,135325452
-0,109494832
-0,185881135
-0,136300679
-0,173864366
-0,127273223
-0,308516657
DAC 2015 (Y)
0,246140469
0,280886896
0,118399028
0,0242724
0,087323199
0,189488077
0,081512434
0,057897672
0,287596012
0,176038463
0,315809654
-0,046103909
0,251719799
0,241056003
0,153081877
0,23484269
0,121981238
0,145977672
0,09701832
0,047461153
0,140292913
0,194105899
0,226289983
Universitas Sumatera Utara
LAMPIRAN 8
HASIL OUTPUT SPSS
Universitas Sumatera Utara
LAMPIRAN 8.1
STATISTIK DESKRIPTIF
Universitas Sumatera Utara
8.1 Statistik Deskriptif
Descriptive Statistics
N
Minimum
Maximum
Mean
Std. Deviation
Manajemen Laba
69
,000
,331
,15725
,085708
Komite Audit
69
3,0
6,0
3,217
,7835
69
,250
,750
,44464
,099917
Kepemilikan Majerial
69
,330
,990
,73289
,163126
Kualitas Audit
69
,0
1,0
,304
,4635
Profitabilitas
69
,001
,241
,07633
,054538
Valid N (listwise)
69
Dewan Komisaris
Independen
Universitas Sumatera Utara
LAMPIRAN 8.2
UJI ASUMSI KLASIK
Universitas Sumatera Utara
8.2.1 Uji Asumsi Normalitas
8.2.2 Uji Multikolonieritas
Coefficients
a
Standardized
Unstandardized Coefficients
Model
1
B
Std. Error
Coefficients
Beta
Collinearity Statistics
Tolerance
VIF
(Constant)
,344
,067
Komite Audit
,051
,012
,466
,917
1,091
,024
,104
,028
,803
1,246
Kepemilikan Manajerial
,004
,060
,007
,911
1,098
Kualitas Auditor
,016
,022
,088
,852
1,173
Profitabilitas
,541
,185
,344
,845
1,184
Dewan Komisaris
Independen
a. Dependent Variable: Manajemen Laba
Universitas Sumatera Utara
8.2.3 Uji Heteroskedastisitas
8.2.4 Uji Autokorelasi
b
Model Summary
Change Statistics
Std. Error
Mod
el
R
1
,509
a.
a
R
Adjusted R
of the
R Square
F
Square
Square
Estimate
Change
Change
,260
,201
,07662
,260
4,418
df1
df2
5
63
Sig. F
Durbin-
Change
Watson
,002
1,774
Predictors: (Constant), Profitabilitas, Kepemilikan Manajerial, Komite Audit, Kualitas Auditor, Dewan Komisaris
Independen
b. Dependent Variable: Manajemen Laba
Universitas Sumatera Utara
LAMPIRAN 8.3
Analisis Regresi Linier
Berganda
Universitas Sumatera Utara
8.3.1 Analisis Regresi Linier Berganda
Coefficients
a
Standardized
Unstandardized Coefficients
Model
1
B
Std. Error
(Constant)
,344
,067
Komite Audit
,051
,012
,024
Kepemilikan Manajerial
Coefficients
Beta
t
Sig.
5,109
,000
,466
4,115
,000
,104
,028
,234
,816
,004
,060
,007
,065
,948
Kualitas Auditor
,016
,022
,088
,753
,454
Profitabilitas
,541
,185
-344
2,920
,004
Dewan Komisaris
Independen
a. Dependent Variable: Manajemen Laba
Universitas Sumatera Utara
LAMPIRAN 8.4
Pengujian Hipotesis
Universitas Sumatera Utara
8.4.1 Pengujian Koefisien Regresi Parsial (Uji t)
Coefficients
a
Standardized
Unstandardized Coefficients
Model
1
B
Std. Error
Coefficients
Beta
(Constant)
,344
,067
Komite Audit
,051
,012
,024
Kepemilikan Manajerial
t
Sig.
5,109
,000
,466
4,115
,000
,104
,028
,234
,816
,004
,060
,007
,065
,948
Kualitas Auditor
,016
,022
,088
,753
,454
Profitabilitas
,541
,185
,344
2,920
,004
F
Sig.
Dewan Komisaris
Independen
a. Dependent Variable: Manajemen Laba
8.4.2 Uji Pengaruh Simultan dengan Uji �
a
ANOVA
Model
1
Sum of Squares
Df
Mean Square
Regression
,130
5
,026
Residual
,370
63
,006
Total
,500
68
4,418
,002
b
a. Dependent Variable: Manajemen Laba
b.
Predictors: (Constant), Profitabilitas, Kepemilikan Manajerial, Komite Audit, Kualitas Auditor,
Dewan Komisaris Independen
8.4.3 Analisis Koefisien Determinasi
b
Model Summary
Model
R
1
a.
,509
R Square
a
,260
Adjusted R
Std. Error of the
Square
Estimate
,201
,07662
Predictors: (Constant), Profitabilitas, Kepemilikan Manajerial, Komite Audit, Kualitas Auditor, Dewan Komisaris
Independen
b. Dependent Variable: Manajemen Laba
Universitas Sumatera Utara
LAMPIRAN 9
F Table dan t Table
Universitas Sumatera Utara
9.1 F Table
Titik Persentase Distribusi F untuk Probabilita = 0,05
df untuk pembilang (N1)
df untuk
penyebut
(N2)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
1
161
199
216
225
230
234
237
239
241
242
243
244
245
245
246
2
18.51
19.00
19.16
19.25
19.30
19.33
19.35
19.37
19.38
19.40
19.40
19.41
19.42
19.42
19.43
3
10.13
9.55
9.28
9.12
9.01
8.94
8.89
8.85
8.81
8.79
8.76
8.74
8.73
8.71
8.70
4
7.71
6.94
6.59
6.39
6.26
6.16
6.09
6.04
6.00
5.96
5.94
5.91
5.89
5.87
5.86
5
6.61
5.79
5.41
5.19
5.05
4.95
4.88
4.82
4.77
4.74
4.70
4.68
4.66
4.64
4.62
6
5.99
5.14
4.76
4.53
4.39
4.28
4.21
4.15
4.10
4.06
4.03
4.00
3.98
3.96
3.94
7
5.59
4.74
4.35
4.12
3.97
3.87
3.79
3.73
3.68
3.64
3.60
3.57
3.55
3.53
3.51
8
5.32
4.46
4.07
3.84
3.69
3.58
3.50
3.44
3.39
3.35
3.31
3.28
3.26
3.24
3.22
9
5.12
4.26
3.86
3.63
3.48
3.37
3.29
3.23
3.18
3.14
3.10
3.07
3.05
3.03
3.01
10
4.96
4.10
3.71
3.48
3.33
3.22
3.14
3.07
3.02
2.98
2.94
2.91
2.89
2.86
2.85
11
4.84
3.98
3.59
3.36
3.20
3.09
3.01
2.95
2.90
2.85
2.82
2.79
2.76
2.74
2.72
12
4.75
3.89
3.49
3.26
3.11
3.00
2.91
2.85
2.80
2.75
2.72
2.69
2.66
2.64
2.62
13
4.67
3.81
3.41
3.18
3.03
2.92
2.83
2.77
2.71
2.67
2.63
2.60
2.58
2.55
2.53
14
4.60
3.74
3.34
3.11
2.96
2.85
2.76
2.70
2.65
2.60
2.57
2.53
2.51
2.48
2.46
15
4.54
3.68
3.29
3.06
2.90
2.79
2.71
2.64
2.59
2.54
2.51
2.48
2.45
2.42
2.40
16
4.49
3.63
3.24
3.01
2.85
2.74
2.66
2.59
2.54
2.49
2.46
2.42
2.40
2.37
2.35
17
4.45
3.59
3.20
2.96
2.81
2.70
2.61
2.55
2.49
2.45
2.41
2.38
2.35
2.33
2.31
18
4.41
3.55
3.16
2.93
2.77
2.66
2.58
2.51
2.46
2.41
2.37
2.34
2.31
2.29
2.27
19
4.38
3.52
3.13
2.90
2.74
2.63
2.54
2.48
2.42
2.38
2.34
2.31
2.28
2.26
2.23
20
4.35
3.49
3.10
2.87
2.71
2.60
2.51
2.45
2.39
2.35
2.31
2.28
2.25
2.22
2.20
21
4.32
3.47
3.07
2.84
2.68
2.57
2.49
2.42
2.37
2.32
2.28
2.25
2.22
2.20
2.18
22
4.30
3.44
3.05
2.82
2.66
2.55
2.46
2.40
2.34
2.30
2.26
2.23
2.20
2.17
2.15
23
4.28
3.42
3.03
2.80
2.64
2.53
2.44
2.37
2.32
2.27
2.24
2.20
2.18
2.15
2.13
24
4.26
3.40
3.01
2.78
2.62
2.51
2.42
2.36
2.30
2.25
2.22
2.18
2.15
2.13
2.11
25
4.24
3.39
2.99
2.76
2.60
2.49
2.40
2.34
2.28
2.24
2.20
2.16
2.14
2.11
2.09
26
4.23
3.37
2.98
2.74
2.59
2.47
2.39
2.32
2.27
2.22
2.18
2.15
2.12
2.09
2.07
27
4.21
3.35
2.96
2.73
2.57
2.46
2.37
2.31
2.25
2.20
2.17
2.13
2.10
2.08
2.06
28
4.20
3.34
2.95
2.71
2.56
2.45
2.36
2.29
2.24
2.19
2.15
2.12
2.09
2.06
2.04
29
4.18
3.33
2.93
2.70
2.55
2.43
2.35
2.28
2.22
2.18
2.14
2.10
2.08
2.05
2.03
30
4.17
3.32
2.92
2.69
2.53
2.42
2.33
2.27
2.21
2.16
2.13
2.09
2.06
2.04
2.01
31
4.16
3.30
2.91
2.68
2.52
2.41
2.32
2.25
2.20
2.15
2.11
2.08
2.05
2.03
2.00
32
4.15
3.29
2.90
2.67
2.51
2.40
2.31
2.24
2.19
2.14
2.10
2.07
2.04
2.01
1.99
33
4.14
3.28
2.89
2.66
2.50
2.39
2.30
2.23
2.18
2.13
2.09
2.06
2.03
2.00
1.98
34
4.13
3.28
2.88
2.65
2.49
2.38
2.29
2.23
2.17
2.12
2.08
2.05
2.02
1.99
1.97
35
4.12
3.27
2.87
2.64
2.49
2.37
2.29
2.22
2.16
2.11
2.07
2.04
2.01
1.99
1.96
36
4.11
3.26
2.87
2.63
2.48
2.36
2.28
2.21
2.15
2.11
2.07
2.03
2.00
1.98
1.95
37
4.11
3.25
2.86
2.63
2.47
2.36
2.27
2.20
2.14
2.10
2.06
2.02
2.00
1.97
1.95
38
4.10
3.24
2.85
2.62
2.46
2.35
2.26
2.19
2.14
2.09
2.05
2.02
1.99
1.96
1.94
39
4.09
3.24
2.85
2.61
2.46
2.34
2.26
2.19
2.13
2.08
2.04
2.01
1.98
1.95
1.93
40
4.08
3.23
2.84
2.61
2.45
2.34
2.25
2.18
2.12
2.08
2.04
2.00
1.97
1.95
1.92
41
4.08
3.23
2.83
2.60
2.44
2.33
2.24
2.17
2.12
2.07
2.03
2.00
1.97
1.94
1.92
42
4.07
3.22
2.83
2.59
2.44
2.32
2.24
2.17
2.11
2.06
2.03
1.99
1.96
1.94
1.91
43
4.07
3.21
2.82
2.59
2.43
2.32
2.23
2.16
2.11
2.06
2.02
1.99
1.96
1.93
1.91
44
4.06
3.21
2.82
2.58
2.43
2.31
2.23
2.16
2.10
2.05
2.01
1.98
1.95
1.92
1.90
45
4.06
3.20
2.81
2.58
2.42
2.31
2.22
2.15
2.10
2.05
2.01
1.97
1.94
1.92
1.89
Universitas Sumatera Utara
Titik Persentase Distribusi F untuk Probabilita = 0,05
df untuk pembilang (N1)
df untuk
penyebut
(N2)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
46
4.05
3.20
2.81
2.57
2.42
2.30
2.22
2.15
2.09
2.04
2.00
1.97
1.94
1.91
1.89
47
4.05
3.20
2.80
2.57
2.41
2.30
2.21
2.14
2.09
2.04
2.00
1.96
1.93
1.91
1.88
48
4.04
3.19
2.80
2.57
2.41
2.29
2.21
2.14
2.08
2.03
1.99
1.96
1.93
1.90
1.88
49
4.04
3.19
2.79
2.56
2.40
2.29
2.20
2.13
2.08
2.03
1.99
1.96
1.93
1.90
1.88
50
4.03
3.18
2.79
2.56
2.40
2.29
2.20
2.13
2.07
2.03
1.99
1.95
1.92
1.89
1.87
51
4.03
3.18
2.79
2.55
2.40
2.28
2.20
2.13
2.07
2.02
1.98
1.95
1.92
1.89
1.87
52
4.03
3.18
2.78
2.55
2.39
2.28
2.19
2.12
2.07
2.02
1.98
1.94
1.91
1.89
1.86
53
4.02
3.17
2.78
2.55
2.39
2.28
2.19
2.12
2.06
2.01
1.97
1.94
1.91
1.88
1.86
54
4.02
3.17
2.78
2.54
2.39
2.27
2.18
2.12
2.06
2.01
1.97
1.94
1.91
1.88
1.86
55
4.02
3.16
2.77
2.54
2.38
2.27
2.18
2.11
2.06
2.01
1.97
1.93
1.90
1.88
1.85
56
4.01
3.16
2.77
2.54
2.38
2.27
2.18
2.11
2.05
2.00
1.96
1.93
1.90
1.87
1.85
57
4.01
3.16
2.77
2.53
2.38
2.26
2.18
2.11
2.05
2.00
1.96
1.93
1.90
1.87
1.85
58
4.01
3.16
2.76
2.53
2.37
2.26
2.17
2.10
2.05
2.00
1.96
1.92
1.89
1.87
1.84
59
4.00
3.15
2.76
2.53
2.37
2.26
2.17
2.10
2.04
2.00
1.96
1.92
1.89
1.86
1.84
60
4.00
3.15
2.76
2.53
2.37
2.25
2.17
2.10
2.04
1.99
1.95
1.92
1.89
1.86
1.84
61
4.00
3.15
2.76
2.52
2.37
2.25
2.16
2.09
2.04
1.99
1.95
1.91
1.88
1.86
1.83
62
4.00
3.15
2.75
2.52
2.36
2.25
2.16
2.09
2.03
1.99
1.95
1.91
1.88
1.85
1.83
63
3.99
3.14
2.75
2.52
2.36
2.25
2.16
2.09
2.03
1.98
1.94
1.91
1.88
1.85
1.83
64
3.99
3.14
2.75
2.52
2.36
2.24
2.16
2.09
2.03
1.98
1.94
1.91
1.88
1.85
1.83
65
3.99
3.14
2.75
2.51
2.36
2.24
2.15
2.08
2.03
1.98
1.94
1.90
1.87
1.85
1.82
66
3.99
3.14
2.74
2.51
2.35
2.24
2.15
2.08
2.03
1.98
1.94
1.90
1.87
1.84
1.82
67
3.98
3.13
2.74
2.51
2.35
2.24
2.15
2.08
2.02
1.98
1.93
1.90
1.87
1.84
1.82
68
3.98
3.13
2.74
2.51
2.35
2.24
2.15
2.08
2.02
1.97
1.93
1.90
1.87
1.84
1.82
69
3.98
3.13
2.74
2.50
2.35
2.23
2.15
2.08
2.02
1.97
1.93
1.90
1.86
1.84
1.81
70
3.98
3.13
2.74
2.50
2.35
2.23
2.14
2.07
2.02
1.97
1.93
1.89
1.86
1.84
1.81
71
3.98
3.13
2.73
2.50
2.34
2.23
2.14
2.07
2.01
1.97
1.93
1.89
1.86
1.83
1.81
72
3.97
3.12
2.73
2.50
2.34
2.23
2.14
2.07
2.01
1.96
1.92
1.89
1.86
1.83
1.81
73
3.97
3.12
2.73
2.50
2.34
2.23
2.14
2.07
2.01
1.96
1.92
1.89
1.86
1.83
1.81
74
3.97
3.12
2.73
2.50
2.34
2.22
2.14
2.07
2.01
1.96
1.92
1.89
1.85
1.83
1.80
75
3.97
3.12
2.73
2.49
2.34
2.22
2.13
2.06
2.01
1.96
1.92
1.88
1.85
1.83
1.80
76
3.97
3.12
2.72
2.49
2.33
2.22
2.13
2.06
2.01
1.96
1.92
1.88
1.85
1.82
1.80
77
3.97
3.12
2.72
2.49
2.33
2.22
2.13
2.06
2.00
1.96
1.92
1.88
1.85
1.82
1.80
78
3.96
3.11
2.72
2.49
2.33
2.22
2.13
2.06
2.00
1.95
1.91
1.88
1.85
1.82
1.80
79
3.96
3.11
2.72
2.49
2.33
2.22
2.13
2.06
2.00
1.95
1.91
1.88
1.85
1.82
1.79
80
3.96
3.11
2.72
2.49
2.33
2.21
2.13
2.06
2.00
1.95
1.91
1.88
1.84
1.82
1.79
81
3.96
3.11
2.72
2.48
2.33
2.21
2.12
2.05
2.00
1.95
1.91
1.87
1.84
1.82
1.79
82
3.96
3.11
2.72
2.48
2.33
2.21
2.12
2.05
2.00
1.95
1.91
1.87
1.84
1.81
1.79
83
3.96
3.11
2.71
2.48
2.32
2.21
2.12
2.05
1.99
1.95
1.91
1.87
1.84
1.81
1.79
84
3.95
3.11
2.71
2.48
2.32
2.21
2.12
2.05
1.99
1.95
1.90
1.87
1.84
1.81
1.79
85
3.95
3.10
2.71
2.48
2.32
2.21
2.12
2.05
1.99
1.94
1.90
1.87
1.84
1.81
1.79
86
3.95
3.10
2.71
2.48
2.32
2.21
2.12
2.05
1.99
1.94
1.90
1.87
1.84
1.81
1.78
87
3.95
3.10
2.71
2.48
2.32
2.20
2.12
2.05
1.99
1.94
1.90
1.87
1.83
1.81
1.78
88
3.95
3.10
2.71
2.48
2.32
2.20
2.12
2.05
1.99
1.94
1.90
1.86
1.83
1.81
1.78
89
3.95
3.10
2.71
2.47
2.32
2.20
2.11
2.04
1.99
1.94
1.90
1.86
1.83
1.80
1.78
90
3.95
3.10
2.71
2.47
2.32
2.20
2.11
2.04
1.99
1.94
1.90
1.86
1.83
1.80
1.78
Universitas Sumatera Utara
9.2 t Table
Pr
0.25
0.10
0.05
0.025
0.01
0.005
0.001
0.50
0.20
0.10
0.050
0.02
0.010
0.002
1
1.00000
3.07768
6.31375
12.70620
31.82052
63.65674
318.30884
2
0.81650
1.88562
2.91999
4.30265
6.96456
9.92484
22.32712
3
0.76489
1.63774
2.35336
3.18245
4.54070
5.84091
10.21453
4
0.74070
1.53321
2.13185
2.77645
3.74695
4.60409
7.17318
5
0.72669
1.47588
2.01505
2.57058
3.36493
4.03214
5.89343
6
0.71756
1.43976
1.94318
2.44691
3.14267
3.70743
5.20763
7
0.71114
1.41492
1.89458
2.36462
2.99795
3.49948
4.78529
8
0.70639
1.39682
1.85955
2.30600
2.89646
3.35539
4.50079
9
0.70272
1.38303
1.83311
2.26216
2.82144
3.24984
4.29681
Df
10
0.69981
1.37218
1.81246
2.22814
2.76377
3.16927
4.14370
11
0.69745
1.36343
1.79588
2.20099
2.71808
3.10581
4.02470
12
0.69548
1.35622
1.78229
2.17881
2.68100
3.05454
3.92963
13
0.69383
1.35017
1.77093
2.16037
2.65031
3.01228
3.85198
14
0.69242
1.34503
1.76131
2.14479
2.62449
2.97684
3.78739
15
0.69120
1.34061
1.75305
2.13145
2.60248
2.94671
3.73283
16
0.69013
1.33676
1.74588
2.11991
2.58349
2.92078
3.68615
17
0.68920
1.33338
1.73961
2.10982
2.56693
2.89823
3.64577
18
0.68836
1.33039
1.73406
2.10092
2.55238
2.87844
3.61048
19
0.68762
1.32773
1.72913
2.09302
2.53948
2.86093
3.57940
20
0.68695
1.32534
1.72472
2.08596
2.52798
2.84534
3.55181
21
0.68635
1.32319
1.72074
2.07961
2.51765
2.83136
3.52715
22
0.68581
1.32124
1.71714
2.07387
2.50832
2.81876
3.50499
23
0.68531
1.31946
1.71387
2.06866
2.49987
2.80734
3.48496
24
0.68485
1.31784
1.71088
2.06390
2.49216
2.79694
3.46678
25
0.68443
1.31635
1.70814
2.05954
2.48511
2.78744
3.45019
26
0.68404
1.31497
1.70562
2.05553
2.47863
2.77871
3.43500
27
0.68368
1.31370
1.70329
2.05183
2.47266
2.77068
3.42103
28
0.68335
1.31253
1.70113
2.04841
2.46714
2.76326
3.40816
29
0.68304
1.31143
1.69913
2.04523
2.46202
2.75639
3.39624
30
0.68276
1.31042
1.69726
2.04227
2.45726
2.75000
3.38518
31
0.68249
1.30946
1.69552
2.03951
2.45282
2.74404
3.37490
32
0.68223
1.30857
1.69389
2.03693
2.44868
2.73848
3.36531
33
0.68200
1.30774
1.69236
2.03452
2.44479
2.73328
3.35634
34
0.68177
1.30695
1.69092
2.03224
2.44115
2.72839
3.34793
35
0.68156
1.30621
1.68957
2.03011
2.43772
2.72381
3.34005
36
0.68137
1.30551
1.68830
2.02809
2.43449
2.71948
3.33262
37
0.68118
1.30485
1.68709
2.02619
2.43145
2.71541
3.32563
38
0.68100
1.30423
1.68595
2.02439
2.42857
2.71156
3.31903
39
0.68083
1.30364
1.68488
2.02269
2.42584
2.70791
3.31279
40
0.68067
1.30308
1.68385
2.02108
2.42326
2.70446
3.30688
Universitas Sumatera Utara
Pr
Df
41
0.25
0.10
0.05
0.025
0.01
0.005
0.50
0.20
0.10
0.050
0.02
0.010
0.001
0.002
0.68052
1.30254
1.68288
2.01954
2.42080
2.70118
3.30127
42
0.68038
1.30204
1.68195
2.01808
2.41847
2.69807
3.29595
43
0.68024
1.30155
1.68107
2.01669
2.41625
2.69510
3.29089
44
0.68011
1.30109
1.68023
2.01537
2.41413
2.69228
3.28607
45
0.67998
1.30065
1.67943
2.01410
2.41212
2.68959
3.28148
46
0.67986
1.30023
1.67866
2.01290
2.41019
2.68701
3.27710
47
0.67975
1.29982
1.67793
2.01174
2.40835
2.68456
3.27291
48
0.67964
1.29944
1.67722
2.01063
2.40658
2.68220
3.26891
49
0.67953
1.29907
1.67655
2.00958
2.40489
2.67995
3.26508
50
0.67943
1.29871
1.67591
2.00856
2.40327
2.67779
3.26141
51
0.67933
1.29837
1.67528
2.00758
2.40172
2.67572
3.25789
52
0.67924
1.29805
1.67469
2.00665
2.40022
2.67373
3.25451
53
0.67915
1.29773
1.67412
2.00575
2.39879
2.67182
3.25127
54
0.67906
1.29743
1.67356
2.00488
2.39741
2.66998
3.24815
55
0.67898
1.29713
1.67303
2.00404
2.39608
2.66822
3.24515
56
0.67890
1.29685
1.67252
2.00324
2.39480
2.66651
3.24226
57
0.67882
1.29658
1.67203
2.00247
2.39357
2.66487
3.23948
58
0.67874
1.29632
1.67155
2.00172
2.39238
2.66329
3.23680
59
0.67867
1.29607
1.67109
2.00100
2.39123
2.66176
3.23421
60
0.67860
1.29582
1.67065
2.00030
2.39012
2.66028
3.23171
61
0.67853
1.29558
1.67022
1.99962
2.38905
2.65886
3.22930
62
0.67847
1.29536
1.66980
1.99897
2.38801
2.65748
3.22696
63
0.67840
1.29513
1.66940
1.99834
2.38701
2.65615
3.22471
64
0.67834
1.29492
1.66901
1.99773
2.38604
2.65485
3.22253
65
0.67828
1.29471
1.66864
1.99714
2.38510
2.65360
3.22041
66
0.67823
1.29451
1.66827
1.99656
2.38419
2.65239
3.21837
67
0.67817
1.29432
1.66792
1.99601
2.38330
2.65122
3.21639
68
0.67811
1.29413
1.66757
1.99547
2.38245
2.65008
3.21446
69
0.67806
1.29394
1.66724
1.99495
2.38161
2.64898
3.21260
70
0.67801
1.29376
1.66691
1.99444
2.38081
2.64790
3.21079
71
0.67796
1.29359
1.66660
1.99394
2.38002
2.64686
3.20903
72
0.67791
1.29342
1.66629
1.99346
2.37926
2.64585
3.20733
73
0.67787
1.29326
1.66600
1.99300
2.37852
2.64487
3.20567
74
0.67782
1.29310
1.66571
1.99254
2.37780
2.64391
3.20406
75
0.67778
1.29294
1.66543
1.99210
2.37710
2.64298
3.20249
76
0.67773
1.29279
1.66515
1.99167
2.37642
2.64208
3.20096
77
0.67769
1.29264
1.66488
1.99125
2.37576
2.64120
3.19948
78
0.67765
1.29250
1.66462
1.99085
2.37511
2.64034
3.19804
79
0.67761
1.29236
1.66437
1.99045
2.37448
2.63950
3.19663
80
0.67757
1.29222
1.66412
1.99006
2.37387
2.63869
3.19526
Universitas Sumatera Utara