Pengaruh Corporate Governance Terhadap Manajemen Laba Di Perusahaan Manufaktur Yang Terdaftar Di BEI (2010-2012)
Lampiran 1: Daftar Pemilihan Sampel Tahun 2010
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
Kode
ADES
AKKU
AKRA
ASGR
ASII
AUTO
BIMA
FAST
GDYR
GGRM
IGAR
INAI
KBRI
KDSI
KICI
KLBF
LION
LPIN
POLY
ROTI
SMGR
SMSM
TIRT
ULTJ
UNTR
UNVR
Emiten
PT Akasha Wira Internasional Tbk.
PT Alam Karya Unggul Tbk.
PT AKR Corporindo Tbk
PT Astra Graphia Tbk.
PT Astra Internasional Tbk.
PT Astra Otoparts Tbk.
PT Primarindo Asia Infrastrucutre Tbk.
PT Fast Food Indonesia Tbk.
PT Goodyear Indonesia Tbk
PT Gudang Garam Tbk.
PT Champion Pasific Indonesia Tbk.
PT Indal Aluminium Industry Tbk.
PT Kertas Basuki Rachmat Indonesia Tbk.
PT Kedawung Setia Industrial Tbk.
PT Kedaung Indah Can Tbk.
PT Kalbe Farma Tbk.
PT Lion Metal Works Tbk.
PT Multi Prima Sejahtera Tbk.
PT Asia Pasific Fiber Tbk.
PT Nippon Indosari Corporindo Tbk.
PT Semen Gresik (Persero) Tbk.
PT selamat Sempurna Tbk.
PT Tirta Mahakam Resources Tbk.
PT Ultrajaya Milk Industry & Trading Company Tbk.
PT United Tractor Tbk.
PT Unilever Indonesia Tbk.
X1
3
2
3
3
11
9
4
6
3
5
3
5
3
4
3
6
3
3
6
3
6
3
2
3
6
4
X2
Y
X3
2
2
6
6
8
8
3
6
3
7
3
5
2
3
3
5
4
3
4
6
6
4
4
3
6
8
3
3
3
3
4
3
3
2
3
3
3
3
3
3
3
3
3
3
3
3
4
4
3
3
3
3
0.107379267
-0.491286863
0.058609881
0.031826808
0.011521352
0.007519453
-0.014605602
0.015023313
0.004911277
0.073669591
-0.081747071
0.157437568
-0.190117857
0.009925649
-0.008330239
0.103940641
0.047778745
-0.216972731
-0.786155246
0.025212678
-0.094102985
0.088988476
-0.210428821
-0.013927274
0.061858614
-0.006472169
lxxxvii
Universitas Sumatera Utara
Lampiran 2: Daftar Pemilihan Sampel Tahun 2011
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
Kode
ADES
AKKU
AKRA
ASGR
ASII
AUTO
BIMA
FAST
GDYR
GGRM
IGAR
INAI
KBRI
KDSI
KICI
KLBF
LION
LPIN
POLY
ROTI
SMGR
SMSM
TIRT
ULTJ
UNTR
UNVR
Emiten
PT Akasha Wira Internasional Tbk.
PT Alam Karya Unggul Tbk.
PT AKR Corporindo Tbk
PT Astra Graphia Tbk.
PT Astra Internasional Tbk.
PT Astra Otoparts Tbk.
PT Primarindo Asia Infrastrucutre Tbk.
PT Fast Food Indonesia Tbk.
PT Goodyear Indonesia Tbk
PT Gudang Garam Tbk.
PT Champion Pasific Indonesia Tbk.
PT Indal Aluminium Industry Tbk.
PT Kertas Basuki Rachmat Indonesia Tbk.
PT Kedawung Setia Industrial Tbk.
PT Kedaung Indah Can Tbk.
PT Kalbe Farma Tbk.
PT Lion Metal Works Tbk.
PT Multi Prima Sejahtera Tbk.
PT Asia Pasific Fiber Tbk.
PT Nippon Indosari Corporindo Tbk.
PT Semen Gresik (Persero) Tbk.
PT selamat Sempurna Tbk.
PT Tirta Mahakam Resources Tbk.
PT Ultrajaya Milk Industry & Trading Company Tbk.
PT United Tractor Tbk.
PT Unilever Indonesia Tbk.
X1
3
2
3
3
12
9
3
6
3
5
3
5
3
4
3
6
3
3
6
3
6
3
2
3
6
5
X2
X3
3
2
6
5
8
8
3
7
3
7
3
5
3
3
3
5
4
3
4
6
7
5
4
3
6
8
3
3
3
3
4
3
3
3
3
3
2
3
3
3
3
3
3
3
3
3
4
3
3
3
3
3
Y
0.032390476
3.033099688
-0.009459531
0.049569815
0.004533599
-0.023464014
-0.079083666
-0.02497664
-0.011099309
0.06148905
0.057013421
-0.03693743
3.896452389
0.036137046
0.051942889
0.037218953
0.062921457
0.105546555
0.642015885
-0.006176983
0.013266667
0.05558832
0.128847861
-0.01662779
-0.01290029
-0.060564319
lxxxviii
Universitas Sumatera Utara
Lampiran 3: Daftar Pemilihan Sampel Tahun 2012
No
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
Kode
ADES
AKKU
AKRA
ASGR
ASII
AUTO
BIMA
FAST
GDYR
GGRM
IGAR
INAI
KBRI
KDSI
KICI
KLBF
LION
LPIN
POLY
ROTI
SMGR
SMSM
TIRT
ULTJ
UNTR
UNVR
Emiten
PT Akasha Wira Internasional Tbk.
PT Alam Karya Unggul Tbk.
PT AKR Corporindo Tbk
PT Astra Graphia Tbk.
PT Astra Internasional Tbk.
PT Astra Otoparts Tbk.
PT Primarindo Asia Infrastrucutre Tbk.
PT Fast Food Indonesia Tbk.
PT Goodyear Indonesia Tbk
PT Gudang Garam Tbk.
PT Champion Pasific Indonesia Tbk.
PT Indal Aluminium Industry Tbk.
PT Kertas Basuki Rachmat Indonesia Tbk.
PT Kedawung Setia Industrial Tbk.
PT Kedaung Indah Can Tbk.
PT Kalbe Farma Tbk.
PT Lion Metal Works Tbk.
PT Multi Prima Sejahtera Tbk.
PT Asia Pasific Fiber Tbk.
PT Nippon Indosari Corporindo Tbk.
PT Semen Gresik (Persero) Tbk.
PT selamat Sempurna Tbk.
PT Tirta Mahakam Resources Tbk.
PT Ultrajaya Milk Industry & Trading Company Tbk.
PT United Tractor Tbk.
PT Unilever Indonesia Tbk.
X1
3
2
3
3
12
9
3
6
3
4
3
5
3
4
3
6
3
3
6
3
6
3
2
3
6
5
X2
3
2
7
5
9
8
3
7
3
8
3
5
3
3
3
6
4
3
4
6
7
5
4
3
6
10
X3
3
3
3
3
4
3
3
3
3
3
2
3
3
3
3
3
3
2
3
3
4
3
3
3
3
3
Y
0.031178798
-0.666666667
0.016154609
0.019891437
0.036058983
-0.054256939
-0.029101018
0.000977107
0.03898481
-0.022149985
0.045060976
0.260156113
1.007930108
0.028413195
-0.004789686
-0.021218202
0.12609831
-0.221554621
-0.009065137
-0.006276321
-0.0508921
-0.037837338
-0.123364589
0.00281474
0.056574468
-0.012289748
lxxxix
Universitas Sumatera Utara
Lampiran 4: Statisitka Deskriptif dewan komisaris, dewan direksi, komite audit
dan manajemen laba setelah penggurangan sampel
Descriptive Statistics
N
Minimum
Maximum
Mean
Std. Deviation
X1
60
3
12
4.57
2.317
X2
60
2
10
5.20
2.032
X3
60
2
4
3.07
.406
Y
60 9.410298500E
-2
Valid N (listwise)
.126098310
.0135015942
0
.045632338444
60
xc
Universitas Sumatera Utara
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N
60
Normal Parameters
a
Mean
Std. Deviation
Most Extreme Differences
Lampiran 5
.0000000
.04459966
Absolute
.060
Positive
.052
Negative
-.060
Kolmogorov-Smirnov Z
.463
Asymp. Sig. (2-tailed)
.983
a.
Test distribution is Normal
xci
Universitas Sumatera Utara
Lampiran 5
Hasil Uji Multikolonieritas
Coefficients
a
Standardized
Unstandardized Coefficients
Model
1
B
Std. Error
(Constant)
.067
.047
X1
.001
.004
X2
-.004
X3
-.012
Coefficients
Collinearity Statistics
Beta
t
Sig.
Tolerance
1.426
.159
.037
.200
.842
.486
2.059
.004
-.180
-1.021
.312
.550
1.818
.017
-.105
-.715
.477
.784
1.275
a. Dependent Variable: Y
Hasil Uji Autokorelasi
b
Model Summary
Std. Error of the
Model
1
R
R Square
.212
a
.045
VIF
Adjusted R Square
-.006
Estimate
.045778710594
Durbin-Watson
2.068
a. Predictors: (Constant), X3, X2, X1
b. Dependent Variable: Y
xcii
Universitas Sumatera Utara
Lampiran 6
Hasil Uji Heteroskedastisitas
xciii
Universitas Sumatera Utara
Lampiran 7
Uji koefisien Determinasi
Model Summary
Std. Error of the
Model
1
R
R Square
.212
a
Adjusted R Square
.045
Estimate
-.006
.045778710594
a. Predictors: (Constant), X3, X2, X1
Uji F
b
ANOVA
Model
1
Sum of Squares
df
Mean Square
Regression
.005
3
.002
Residual
.117
56
.002
Total
.123
59
F
Sig.
.874
.460
a
a. Predictors: (Constant), X3, X2, X1
b. Dependent Variable: Y
xciv
Universitas Sumatera Utara
Lampiran 8
Uji t
Coefficients
a
Standardized
Unstandardized Coefficients
Model
1
B
Std. Error
(Constant)
.067
.047
X1
.001
.004
X2
-.004
X3
-.012
Coefficients
Beta
T
Sig.
1.426
.159
.037
.200
.842
.004
-.180
-1.021
.312
.017
-.105
-.715
.477
a. Dependent Variable: Y
xcv
Universitas Sumatera Utara
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
Kode
ADES
AKKU
AKRA
ASGR
ASII
AUTO
BIMA
FAST
GDYR
GGRM
IGAR
INAI
KBRI
KDSI
KICI
KLBF
LION
LPIN
POLY
ROTI
SMGR
SMSM
TIRT
ULTJ
UNTR
UNVR
Emiten
PT Akasha Wira Internasional Tbk.
PT Alam Karya Unggul Tbk.
PT AKR Corporindo Tbk
PT Astra Graphia Tbk.
PT Astra Internasional Tbk.
PT Astra Otoparts Tbk.
PT Primarindo Asia Infrastrucutre Tbk.
PT Fast Food Indonesia Tbk.
PT Goodyear Indonesia Tbk
PT Gudang Garam Tbk.
PT Champion Pasific Indonesia Tbk.
PT Indal Aluminium Industry Tbk.
PT Kertas Basuki Rachmat Indonesia Tbk.
PT Kedawung Setia Industrial Tbk.
PT Kedaung Indah Can Tbk.
PT Kalbe Farma Tbk.
PT Lion Metal Works Tbk.
PT Multi Prima Sejahtera Tbk.
PT Asia Pasific Fiber Tbk.
PT Nippon Indosari Corporindo Tbk.
PT Semen Gresik (Persero) Tbk.
PT selamat Sempurna Tbk.
PT Tirta Mahakam Resources Tbk.
PT Ultrajaya Milk Industry & Trading Company Tbk.
PT United Tractor Tbk.
PT Unilever Indonesia Tbk.
X1
3
2
3
3
11
9
4
6
3
5
3
5
3
4
3
6
3
3
6
3
6
3
2
3
6
4
X2
Y
X3
2
2
6
6
8
8
3
6
3
7
3
5
2
3
3
5
4
3
4
6
6
4
4
3
6
8
3
3
3
3
4
3
3
2
3
3
3
3
3
3
3
3
3
3
3
3
4
4
3
3
3
3
0.107379267
-0.491286863
0.058609881
0.031826808
0.011521352
0.007519453
-0.014605602
0.015023313
0.004911277
0.073669591
-0.081747071
0.157437568
-0.190117857
0.009925649
-0.008330239
0.103940641
0.047778745
-0.216972731
-0.786155246
0.025212678
-0.094102985
0.088988476
-0.210428821
-0.013927274
0.061858614
-0.006472169
lxxxvii
Universitas Sumatera Utara
Lampiran 2: Daftar Pemilihan Sampel Tahun 2011
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
Kode
ADES
AKKU
AKRA
ASGR
ASII
AUTO
BIMA
FAST
GDYR
GGRM
IGAR
INAI
KBRI
KDSI
KICI
KLBF
LION
LPIN
POLY
ROTI
SMGR
SMSM
TIRT
ULTJ
UNTR
UNVR
Emiten
PT Akasha Wira Internasional Tbk.
PT Alam Karya Unggul Tbk.
PT AKR Corporindo Tbk
PT Astra Graphia Tbk.
PT Astra Internasional Tbk.
PT Astra Otoparts Tbk.
PT Primarindo Asia Infrastrucutre Tbk.
PT Fast Food Indonesia Tbk.
PT Goodyear Indonesia Tbk
PT Gudang Garam Tbk.
PT Champion Pasific Indonesia Tbk.
PT Indal Aluminium Industry Tbk.
PT Kertas Basuki Rachmat Indonesia Tbk.
PT Kedawung Setia Industrial Tbk.
PT Kedaung Indah Can Tbk.
PT Kalbe Farma Tbk.
PT Lion Metal Works Tbk.
PT Multi Prima Sejahtera Tbk.
PT Asia Pasific Fiber Tbk.
PT Nippon Indosari Corporindo Tbk.
PT Semen Gresik (Persero) Tbk.
PT selamat Sempurna Tbk.
PT Tirta Mahakam Resources Tbk.
PT Ultrajaya Milk Industry & Trading Company Tbk.
PT United Tractor Tbk.
PT Unilever Indonesia Tbk.
X1
3
2
3
3
12
9
3
6
3
5
3
5
3
4
3
6
3
3
6
3
6
3
2
3
6
5
X2
X3
3
2
6
5
8
8
3
7
3
7
3
5
3
3
3
5
4
3
4
6
7
5
4
3
6
8
3
3
3
3
4
3
3
3
3
3
2
3
3
3
3
3
3
3
3
3
4
3
3
3
3
3
Y
0.032390476
3.033099688
-0.009459531
0.049569815
0.004533599
-0.023464014
-0.079083666
-0.02497664
-0.011099309
0.06148905
0.057013421
-0.03693743
3.896452389
0.036137046
0.051942889
0.037218953
0.062921457
0.105546555
0.642015885
-0.006176983
0.013266667
0.05558832
0.128847861
-0.01662779
-0.01290029
-0.060564319
lxxxviii
Universitas Sumatera Utara
Lampiran 3: Daftar Pemilihan Sampel Tahun 2012
No
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
Kode
ADES
AKKU
AKRA
ASGR
ASII
AUTO
BIMA
FAST
GDYR
GGRM
IGAR
INAI
KBRI
KDSI
KICI
KLBF
LION
LPIN
POLY
ROTI
SMGR
SMSM
TIRT
ULTJ
UNTR
UNVR
Emiten
PT Akasha Wira Internasional Tbk.
PT Alam Karya Unggul Tbk.
PT AKR Corporindo Tbk
PT Astra Graphia Tbk.
PT Astra Internasional Tbk.
PT Astra Otoparts Tbk.
PT Primarindo Asia Infrastrucutre Tbk.
PT Fast Food Indonesia Tbk.
PT Goodyear Indonesia Tbk
PT Gudang Garam Tbk.
PT Champion Pasific Indonesia Tbk.
PT Indal Aluminium Industry Tbk.
PT Kertas Basuki Rachmat Indonesia Tbk.
PT Kedawung Setia Industrial Tbk.
PT Kedaung Indah Can Tbk.
PT Kalbe Farma Tbk.
PT Lion Metal Works Tbk.
PT Multi Prima Sejahtera Tbk.
PT Asia Pasific Fiber Tbk.
PT Nippon Indosari Corporindo Tbk.
PT Semen Gresik (Persero) Tbk.
PT selamat Sempurna Tbk.
PT Tirta Mahakam Resources Tbk.
PT Ultrajaya Milk Industry & Trading Company Tbk.
PT United Tractor Tbk.
PT Unilever Indonesia Tbk.
X1
3
2
3
3
12
9
3
6
3
4
3
5
3
4
3
6
3
3
6
3
6
3
2
3
6
5
X2
3
2
7
5
9
8
3
7
3
8
3
5
3
3
3
6
4
3
4
6
7
5
4
3
6
10
X3
3
3
3
3
4
3
3
3
3
3
2
3
3
3
3
3
3
2
3
3
4
3
3
3
3
3
Y
0.031178798
-0.666666667
0.016154609
0.019891437
0.036058983
-0.054256939
-0.029101018
0.000977107
0.03898481
-0.022149985
0.045060976
0.260156113
1.007930108
0.028413195
-0.004789686
-0.021218202
0.12609831
-0.221554621
-0.009065137
-0.006276321
-0.0508921
-0.037837338
-0.123364589
0.00281474
0.056574468
-0.012289748
lxxxix
Universitas Sumatera Utara
Lampiran 4: Statisitka Deskriptif dewan komisaris, dewan direksi, komite audit
dan manajemen laba setelah penggurangan sampel
Descriptive Statistics
N
Minimum
Maximum
Mean
Std. Deviation
X1
60
3
12
4.57
2.317
X2
60
2
10
5.20
2.032
X3
60
2
4
3.07
.406
Y
60 9.410298500E
-2
Valid N (listwise)
.126098310
.0135015942
0
.045632338444
60
xc
Universitas Sumatera Utara
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N
60
Normal Parameters
a
Mean
Std. Deviation
Most Extreme Differences
Lampiran 5
.0000000
.04459966
Absolute
.060
Positive
.052
Negative
-.060
Kolmogorov-Smirnov Z
.463
Asymp. Sig. (2-tailed)
.983
a.
Test distribution is Normal
xci
Universitas Sumatera Utara
Lampiran 5
Hasil Uji Multikolonieritas
Coefficients
a
Standardized
Unstandardized Coefficients
Model
1
B
Std. Error
(Constant)
.067
.047
X1
.001
.004
X2
-.004
X3
-.012
Coefficients
Collinearity Statistics
Beta
t
Sig.
Tolerance
1.426
.159
.037
.200
.842
.486
2.059
.004
-.180
-1.021
.312
.550
1.818
.017
-.105
-.715
.477
.784
1.275
a. Dependent Variable: Y
Hasil Uji Autokorelasi
b
Model Summary
Std. Error of the
Model
1
R
R Square
.212
a
.045
VIF
Adjusted R Square
-.006
Estimate
.045778710594
Durbin-Watson
2.068
a. Predictors: (Constant), X3, X2, X1
b. Dependent Variable: Y
xcii
Universitas Sumatera Utara
Lampiran 6
Hasil Uji Heteroskedastisitas
xciii
Universitas Sumatera Utara
Lampiran 7
Uji koefisien Determinasi
Model Summary
Std. Error of the
Model
1
R
R Square
.212
a
Adjusted R Square
.045
Estimate
-.006
.045778710594
a. Predictors: (Constant), X3, X2, X1
Uji F
b
ANOVA
Model
1
Sum of Squares
df
Mean Square
Regression
.005
3
.002
Residual
.117
56
.002
Total
.123
59
F
Sig.
.874
.460
a
a. Predictors: (Constant), X3, X2, X1
b. Dependent Variable: Y
xciv
Universitas Sumatera Utara
Lampiran 8
Uji t
Coefficients
a
Standardized
Unstandardized Coefficients
Model
1
B
Std. Error
(Constant)
.067
.047
X1
.001
.004
X2
-.004
X3
-.012
Coefficients
Beta
T
Sig.
1.426
.159
.037
.200
.842
.004
-.180
-1.021
.312
.017
-.105
-.715
.477
a. Dependent Variable: Y
xcv
Universitas Sumatera Utara