Pengaruh Ukuran Perusahaan dan Mekanisme Corporate Governance Terhadap Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2012 – 2014

Lampiran i
Sampel Penelitian
N
Kode
Nama Perusahaan
o
1 ADES Akasha Wira International Tbk
2
AISA Tiga Pilar Sejahtera Food Tbk
3 ALTO Tri Banyan Tirta Tbk10
4 CEKA Cahaya Kalbar Tbk
5 DAVO Davomas Abadi Tbk
6 DLTA Delta Djakarta Tbk
7
ICBP Indofood CBP Sukses Makmur Tbk
8
INDF Indofood Sukses Makmur Tbk
9 MLBI Multi Bintang Indonesia Tbk
10 MYOR Mayora Indah Tbk
11 PSDN Prashida Aneka Niaga Tbk
12 ROTI Nippon Indosari Corporindo Tbk

13 SKBM Sekar Bumi Tbk
14 SKLT Sekar Laut Tbk
15 STTP Siantar Top Tbk
Ultrajaya Milk Industry and Trading
16 ULTJ
Company Tbk
17 GGRM Gudang Garam Tbk
18 HMSP Hanjaya Mandala Sampoerna Tbk
19 RMBA Bentoel International Investama Tbk
20 WIIM Wismilak Inti Makmur Tbk
21 DVLA Darya Varia Laboratoria Tbk
22 INAF Indofarma Tbk
23 KAEF Kimia Farma Tbk
24 KLBF Kalbe Farma Tbk
25 MERK Merck Tbk
26 PYFA Pyridam Farma Tbk
27 SCPI Schering Plough Indonesia Tbk
26 SIDO Industri Jamu Dan Farmasi Sido Muncul Tbk
29 SQBB Taisho Pharmaceutical Indonesia Tbk
30 TSPC Tempo Scan Pasific Tbk

31 MBTO Martina Berto Tbk
32 MRAT Mustika Ratu Tbk
33 TCID Mandom Indonesia Tbk
34 UNVR Unilever Indonesia Tbk
35 CINT Chitose Internasional Tbk
36 KDSI Kedawung Setia Industrial Tbk
37 KICI Kedaung Indag Can Tbk
38 LMPI Langgeng Makmur Industry Tbk

1

Kriteria
2
3

4
X

Sampe
l

X

X

X
X

X

X

X

X
1
X
X
2
3

X

X
4
5
X
6
7
8
X
X
X
X
9
10
X
X
X
X
X

11
X
X
X
12
13

X
14
15
X

75
Universitas Sumatera Utara

Lampiran ii
Data Variabel Dependen
Hasil Perhitungan Total Akrual/Aktiva Total Akhir Tahun t - 1 (TA/Ait-1)
TAHUN

KODE
2012

2013

2014

DLTA

5359.703

21437.836

20893.423

MLBI

10416.666

8396.417

5813.589

MYOR

15327.116

18538.614

4492.443

SKBM

2673.078

12504.872

17182.600

SKLT

7349.400

4995.097

8820.378

ULTJ

10861.125

6677.319

24745.105

GGRM

10780.848

2817.933

3502.687

HSMP

3772.251

22554.138

2673.333

KAEF

9255.846

6596.770

5258.826

KLBF

22823.976

13756.034

23510.904

SQBB

7374.472

10853.729

6837.886

TCID

19965.842

12768.782

6738.250

UNVR

17367.024

3631.909

16546.271

KDSI

-15348.139

9331.299

25599.666

KICI

0.283

0.676

-1.508

76
Universitas Sumatera Utara

Hasil Perhitungan Nondiscretionary Accrual (NDA)
TAHUN
KODE
2012

2013

2014

DLTA

5365.666

21459.904

20914.707

MLBI

10427.215

8405.836

5819.391

MYOR

15342.847

18557.663

4497.504

SKBM

2675.951

12517.955

17200.334

SKLT

7357.145

5000.612

8829.937

ULTJ

10872.644

6684.375

24771.058

GGRM

10792.289

2820.917

3506.481

HSMP

3776.369

22578.147

2676.777

KAEF

9265.412

6603.707

5264.261

KLBF

22847.590

13770.244

23535.090

SQBB

7382.155

10865.079

6845.094

TCID

19986.441

12781.978

6745.253

UNVR

17385.142

3636.399

16563.540

KDSI

-15364.785

9340.872

25626.108

KICI

0.403

0.975

-1.922

77
Universitas Sumatera Utara

Hasil Perhitungan Discretionary Accrual (DA)
TAHUN
KODE
2012

2013

2014

DLTA

-5.963

-22.068

-21.284

MLBI

-10.549

-9.419

-5.801

MYOR

-15.731

-19.048

-5.061

SKBM

-2.873

-13.082

-17.734

SKLT

-7.745

-5.515

-9.559

ULTJ

-11.520

-7.056

-25.953

GGRM

-11.441

-2.984

-3.794

HSMP

-4.117

-24.009

-3.443

KAEF

-9.566

-6.937

-5.435

KLBF

-23.614

-14.210

-24.186

SQBB

-7.683

-11.350

-7.208

TCID

-20.599

-13.196

-7.002

UNVR

-18.118

-4.491

-17.269

KDSI

16.646

-9.573

-26.442

KICI

-0.120

-0.299

0.413

78
Universitas Sumatera Utara

LAMPIRAN iii
Data Variabel Independen
Hasil Perhitungan Ukuran Perusahaan (X1)
TAHUN
KODE
2012

2013

2014

DLTA

13.522

13.673

13.807

MLBI

14.202

14.393

14.618

MYOR

15.932

16.089

16.147

SKBM

12.574

13.118

13.384

SKLT

12.428

12.618

12.712

ULTJ

14.700

14.849

14.886

GGRM

17.541

17.743

17.880

HSMP

17.083

17.126

17.161

KAEF

14.546

14.721

14.903

KLBF

16.058

16.242

16.335

SQBB

12.892

12.951

13.038

TCID

14.048

14.198

14.432

UNVR

16.299

16.357

16.474

KDSI

13.254

13.653

13.767

KICI

11.461

11.496

11.480

79
Universitas Sumatera Utara

Hasil Perhitungan Kepemilikan Manajerial (X2)
TAHUN
KODE
2012

2013

2014

DLTA

0

0

0

MLBI

0

0

0

MYOR

0

0

0

SKBM

0.066

1.722

3.124

SKLT

0.125

0.125

0.125

ULTJ

17.970

17.797

17.892

GGRM

0.920

0.920

0.920

HSMP

0

0

0

KAEF

0.002

0.002

0.002

KLBF

0.009

0.009

0.009

SQBB

0

0

0

TCID

0.142

0.142

0.136

UNVR

0.100

0.100

0.100

KDSI

0.026

4.838

4.812

KICI

0.227

0.227

0.227

80
Universitas Sumatera Utara

Hasil Perhitungan Kepemilikan Institusional (X3)
TAHUN
KODE
2012

2013

2014

DLTA

85.150

85.150

84.588

MLBI

82.530

83.673

83.673

MYOR

33.065

33.065

33.041

SKBM

82.320

80.919

81.424

SKLT

96.091

96.091

96.091

ULTJ

46.612

46.590

46.590

GGRM

75.547

75.547

75.547

HSMP

98.179

98.179

98.179

KAEF

90.025

90.025

90.025

KLBF

56.638

56.707

56.713

SQBB

98.063

97.975

97.971

TCID

78.816

78.841

78.841

UNVR

84.992

84.992

84.992

KDSI

81.012

81.012

80.832

KICI

82.548

83.061

83.061

81
Universitas Sumatera Utara

Hasil Perhitungan Dewan Komisaris (X4)
TAHUN
KODE
2012

2013

2014

DLTA

40

40

40

MLBI

42.857

42.857

50.000

MYOR

40

40

40

SKBM

33.333

33.333

33.333

SKLT

33.333

33.333

33.333

ULTJ

33.333

33.333

33.333

GGRM

50

50

50

HSMP

40

50

50

KAEF

40

40

40

KLBF

33.333

33.333

33.333

SQBB

33.333

33.333

50.000

TCID

40

40

40

UNVR

80

80

80

KDSI

50

50

66.667

KICI

33.333

33.333

33.333

82
Universitas Sumatera Utara

Hasil Perhitungan Komite Audit (X5)
TAHUN
KODE
2012

2013

2014

DLTA

33.333

33.333

33.333

MLBI

33.333

33.333

33.333

MYOR

33.333

33.333

33.333

SKBM

33.333

33.333

33.333

SKLT

33.333

33.333

33.333

ULTJ

33.333

33.333

33.333

GGRM

33.333

33.333

33.333

HSMP

66.667

66.667

33.333

KAEF

33.333

33.333

25.000

KLBF

33.333

33.333

33.333

SQBB

33.333

33.333

33.333

TCID

50.000

50.000

50.000

UNVR

33.333

33.333

33.333

KDSI

33.333

33.333

33.333

KICI

33.333

33.333

33.333

83
Universitas Sumatera Utara

Lampiran iv
Hasil Pengolahan Data
Hasil Uji Statistik Deskriptif
N

Minimum

Maximum

Mean

Std. Deviation

DA

45

-26.442

16.646

-10.57751

8.551047

UK. PERS

45

11.461

17.880

14.59536

1.760638

KEP. MNJ

45

.000

17.970

1.37093

4.498732

KEP. INST

45

33.041

98.179

76.26100

19.836750

DEKOM

45

33

75

40.03

8.607

KOMITE AUDIT

45

25

100

38.31

13.816

Valid N (listwise)

45

Hasil Uji Kolmogorov-Smirnov

DA
N
Normal Parametersa,b
Most Extreme
Differences

Uk. Pers

Kep. Mnj

Kep. Inst

Dekom

Komite
audit

45

45

45

45

45

45

-10.57751

14.59536

1.37093

76.26100

40.03

38.31

8.551047

1.760638

4.498732 19.836750

8.607

13.816

Absolute

.102

.109

.433

.219

.213

.485

Positive

.095

.097

.433

.135

.213

.485

Negative

-.102

-.109

-.380

-.219

-.207

-.328

.686

.734

2.906

1.469

1.427

3.254

.734

.654

.000

.027

.034

.000

Mean
Std. Deviation

KolmogorovSmirnov Z
Asymp. Sig. (2-tailed)
a. Test distribution is Normal.
b. Calculated from data.

84
Universitas Sumatera Utara

Grafik Histogram

Grafik Normal P-Plot

85
Universitas Sumatera Utara

Hasil Uji Multikolinearitas

Model

Collinearity Statistics
Tolerance

VIF

1 (Constant)
Uk. Pers

.710

1.409

Kep. Mnj

.800

1.251

Kep. Inst

.836

1.196

Dekom

.459

2.178

Komite audit

.586

1.707

a. Dependent Variable: DA

Grafik Uji Heteroskedastisitas

86
Universitas Sumatera Utara

Hasil Uji Run Test

Da
Test Valuea

Uk. Pers

Kep. Mnj Kep. Inst

Komite

Dekom

Audit

-9.559

14.432

.000b

81.424

40

33

Cases < Test Value

22

22

0

22

22

4

Cases >= Test Value

23

23

45

23

23

41

Total Cases

45

45

45

45

45

45

29

19

c

30

24

9

1.512

-1.204

1.814

.003

.207

.131

.229

.070

.997

.836

Number of Runs
Z
Asymp. Sig. (2-tailed)

1

a. Median
b. All values are greater than or less than the cutoff. Runs Test cannot be performed.
c. Only one run occurs. Runs Test cannot be performed.

Hasil Analisis Regresi Berganda

Model

Unstandardized

Standardized

Coefficients

Coefficients

B
1

(Constant)

Std. Error

Beta

8.996

18.563

-1.433

.863

-.295

Kep. Mnj

.304

.318

.160

Kep. Inst

.060

.071

.140

-.213

.219

-.215

.127

.121

.204

Uk. Pers

Dekom
Komite Audit
a. Dependent Variable: DA

87
Universitas Sumatera Utara

Hasil Uji Parsial (Uji t)
Unstandardized Coefficients

Model
1

B

(Constant)

Std. Error
18.563

-1.433

.863

Kep. Mnj

.304

Kep. Inst
Dekom

t

Beta

8.996

Uk. Pers

Standardized Coefficients

Sig.

.485

.631

-.295

-1.661

.105

.318

.160

.957

.344

.060

.071

.140

.856

.397

-.213

.219

-.215

-.971

.337

.127

.121

.204

1.046

.302

Komite Audit
a. Dependent Variable: DA

Hasil Uji Simultan (Uji F)
Model

Sum of Squares

df

Mean Square

1 Regression

407.122

5

81.424

Residual

2810.176

39

72.056

Total

3217.298

44

F
1.130

Sig.
.361b

a. Dependent Variable: DA
b. Predictors: (Constant), Komite Audit, Kep. Inst, Uk. Pers, Kep. Mnj, Dekom

Hasil Uji Koefisien Determinasi (Uji R2)

Model
1

R
.356

R Square
a

.127

Adjusted R

Std. Error of the

Square

Estimate
.015

8.488568

a. Predictors: (Constant), Komite Audit, Kep. Inst, Uk. Pers, Kep.
Mnj, Dekom
b. Dependent Variable: DA

88
Universitas Sumatera Utara

F Tabel

t Tabel

89
Universitas Sumatera Utara