Daftar Pustaka
Agustina, Anisa. 2012. Pengaruh Good Corporate Governance dan Struktur Kepemilikan terhadap Kinerja Perusahaan, Skripsi Strata-1, Fakultas Ekonomi dan Bisnis, Universitas Mercubuana, Jakarta Alexander, Nara. 2011. Pengaruh Auditor Eksternal,Komite Audit, Kepemilikan Institusional, Komisaris Independen Terhadap Manajemen Laba Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia, Skripsi Strata-1, Fakultas Ekonomi dan Bisnis, Universitas Mercubuana, Jakarta Asriany. 2011. Pengaruh Mekanisme Good Corporate Governance terhadap Kinerja Perbankan Yang Terdaftar Di Bursa Efek Indonesia,Skripsi Strata-1, Fakultas Ekonomi dan Bisnis, Universitas Mercubuana, Jakarta Ghozali, Imam. 2005. Aplikasi Analisis Multivariant dengan Program SPSS. Universitas Diponegoro. Semarang Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis Universitas Mercubuana. 2010. Pedoman Penyusunan Skripsi. Universitas Mercubuana. Jakarta Munawir. 2004. Analisa Laporan Keuangan, edisi empat. Liberty. Yogyakarta N. Anthony, Robert & Vijay Govindarajan. 2009. Management Control System. Salemba Empat. Jakarta Raedy Hartas, M. Haris. 2011. Pengaruh Kualitas Audit, Kondisi Keuangan, Manajemen Laba, dan Mekanisme Corporate Governance Terhadap Opini Audit Going Concern, Skripsi Strata-1, Fakultas Ekonomi, Universitas Diponegoro, Semarang Sugiono, arief dan Edy Untung. 2008. Panduan Praktis Dasar Analisa Laporan Keuangan. Grasindo. Jakarta Sulistyanto, Sri. 2008. Manajemen Laba (Teori dan Model Empiris). Grasindo. Jakarta Wahyuni Purwandari, Indri. 2011. Analisis Pengaruh Mekanisme Good Corporate Governance, Profitabilitas, dan Leverage Terhadap Pratik Manajemen Laba (Earning Management), Skripsi Strata-1, Fakultas Ekomoni, Universitas Diponegoro, Semarang Van Horne, james C. dan John M. Wachowich, JR. 2007. Fundamentals Of Financial Management. Salemba Empat. Jakarta
http://digilib.mercubuana.ac.id/
Lampiran 1 Data Penelitian
Tahun
Nama Perusahaan
X1
X2
X3
Y 1 = Incresing 0 = Descresing
2008 PT Adhi Karya Tbk. PT Aneka Tambang Tbk. PT Bakrieland Development Tbk. PT Bank CIMB Niaga Tbk. PT Bank DKI PT Bank Mandiri Tbk PT Bank Negara Indonesia Tbk. PT Bukit Asam Tbk. PT Garuda Indonesia PT Jasa Marga Tbk. PT Telekomunikasi Indonesia Tbk. PT United Tractor Tbk. 2009 PT Adhi Karya Tbk. PT Aneka Tambang Tbk. PT Bakrieland Development Tbk. PT Bank CIMB Niaga Tbk. PT Bank DKI PT Bank Mandiri Tbk PT Bank Negara Indonesia Tbk. PT Bukit Asam Tbk. PT Garuda Indonesia PT Jasa Marga Tbk. PT Telekomunikasi Indonesia Tbk. PT United Tractor Tbk. 2010 PT Adhi Karya Tbk. PT Aneka Tambang Tbk. PT Bakrieland Development Tbk. PT Bank CIMB Niaga Tbk. PT Bank DKI PT Bank Mandiri Tbk PT Bank Negara Indonesia Tbk. PT Bukit Asam Tbk. PT Garuda Indonesia PT Jasa Marga Tbk. PT Telekomunikasi Indonesia Tbk.
81.54 85.87 76.93 88.37 76.61 90.65 81.63 82.27 81.58 81.62 88.67 85.44 82.23 85.99 76.96 91.42 77.53 91.67 84.58 84.12 85.26 82.65 89.04 86.89 77.28 86.15 77.36 91.46 78.17 91.81 85.35 84.33 85.82 83.41 89.10
0.01 0.13 0.017 0.01 0.008 0.014 0.006 0.16 0.05 0.064 0.22 0.16 0.03 0.06 0.013 0.01 0.008 0.018 0.010 0.29 0.07 0.067 0.22 0.22 0.04 0.13 0.015 0.02 0.020 0.020 0.016 0.17 0.04 0.060 0.16
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0.88 0.21 0.37 0.90 0.94 0.91 0.92 0.29 0.97 0.53 0.52 0.61 0.86 0.17 0.36 0.89 0.94 0.91 0.91 0.27 0.78 0.52 0.49 0.43 0.82 0.22 0.38 0.90 0.92 0.90 0.86 0.26 0.74 0.56 0.43
0 0 1 1 1 1 1 1 0 0 1 0 0 0 1 1 1 1 0 1 0 0 1 1 0 1 0 1 1 1 1 0 0 0 1
PT United Tractor Tbk.
87.36
0.17
Keterangan: X1 : Good Corporate Governance X2 : Profitabilitas X3 : Leverage Y : Manajemen Laba (Earning Management)
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0.45
0
Lampiran 2 Hasil Output SPSS 17
Descriptives Descriptive Statistics N
Range
Minimum
Maximum
Sum
Statistic
Statistic
Statistic
Statistic
Statistic
Mean Statistic
Std. Error
Std. Deviation
Variance
Statistic
Statistic
Skewness Statistic
Kurtosis
Std. Error
Statistic
Std. Error
X1
36
15.200
76.610
91.810
3037.120
84.36444
.773577
4.641461
21.543
-.144
.393
-.880
.768
X2
36
.284
.006
.290
2.726
.07572
.013267
.079604
.006
1.109
.393
.096
.768
X3
36
.800
.170
.970
23.020
.63944
.044951
.269708
.073
-.291
.393
-1.519
.768
Y
36
1.000
.000
1.000
20.000
.55556
.083992
.503953
.254
-.233
.393
-2.064
.768
Valid N (listwise)
36
REGRESSION /NOORIGIN
/MISSING LISTWISE /STATISTICS COEFF OUTS BCOV R ANOVA COLLIN TOL /DEPENDENT Y /METHOD=ENTER X1 X2 X3.
http://digilib.mercubuana.ac.id/
/CRITERIA=PIN(.05) POUT(.10)
Regression Variables Entered/Removed Variables Model 1
Variables Entered
Removed
X3, X1, X2a
Method . Enter
a. All requested variables entered.
Model Summary Std. Error of the Model
R
R Square .257a
1
Adjusted R Square
.066
Estimate
-.021
.509322
a. Predictors: (Constant), X3, X1, X2
ANOVAb Model 1
Sum of Squares Regression
df
Mean Square
.588
3
.196
Residual
8.301
32
.259
Total
8.889
35
F
Sig. .755
.527a
a. Predictors: (Constant), X3, X1, X2 b. Dependent Variable: Y
http://digilib.mercubuana.ac.id/
Coefficientsa Standardized Unstandardized Coefficients Model 1
B (Constant)
Coefficients
Std. Error
Beta
-1.292
1.611
X1
.018
.020
X2
.812
X3
.365
Collinearity Statistics t
Sig.
Tolerance
-.802
.429
.170
.912
.369
.845
1.183
1.537
.128
.528
.601
.495
2.019
.438
.196
.834
.411
.530
1.885
a. Dependent Variable: Y
Coefficient Correlationsa Model 1
X3 Correlations
Covariances
VIF
X1
X2
X3
1.000
-.304
.684
X1
-.304
1.000
-.390
X2
.684
-.390
1.000
X3
.192
-.003
.461
X1
-.003
.000
-.012
X2
.461
-.012
2.361
a. Dependent Variable: Y
http://digilib.mercubuana.ac.id/
Collinearity Diagnosticsa Variance Proportions
Dimensi Model
on
Eigenvalue
Condition Index
(Constant)
X1
X2
X3
1
1
3.385
1.000
.00
.00
.01
.01
2
.570
2.436
.00
.00
.33
.03
3
.043
8.842
.01
.01
.56
.92
4
.001
50.562
.99
.99
.10
.05
a. Dependent Variable: Y
REGRESSION /NOORIGIN
/MISSING LISTWISE /STATISTICS COEFF OUTS BCOV R ANOVA COLLIN TOL /CRITERIA=PIN(.05) POUT(.10) /DEPENDENT Y /METHOD=ENTER X1 X2 X3 /RESIDUALS DURBIN /CASEWISE PLOT(ZRESID) OUTLIERS(3).
Regression Variables Entered/Removed Variables Model 1
Variables Entered X3, X1, X2a
Removed
Method . Enter
a. All requested variables entered.
http://digilib.mercubuana.ac.id/
Model Summaryb Std. Error of the Model
R
R Square .257a
1
Adjusted R Square
.066
Estimate
-.021
Durbin-Watson
.509322
1.786
a. Predictors: (Constant), X3, X1, X2 b. Dependent Variable: Y
ANOVAb Model 1
Sum of Squares Regression
df
Mean Square
.588
3
.196
Residual
8.301
32
.259
Total
8.889
35
F
Sig. .755
.527a
a. Predictors: (Constant), X3, X1, X2 b. Dependent Variable: Y
http://digilib.mercubuana.ac.id/
Coefficientsa Standardized Unstandardized Coefficients Model 1
B (Constant)
Coefficients
Std. Error
Beta
-1.292
1.611
X1
.018
.020
X2
.812
X3
.365
Collinearity Statistics t
Sig.
Tolerance
-.802
.429
.170
.912
.369
.845
1.183
1.537
.128
.528
.601
.495
2.019
.438
.196
.834
.411
.530
1.885
a. Dependent Variable: Y
Coefficient Correlationsa Model 1
X3 Correlations
Covariances
VIF
X1
X2
X3
1.000
-.304
.684
X1
-.304
1.000
-.390
X2
.684
-.390
1.000
X3
.192
-.003
.461
X1
-.003
.000
-.012
X2
.461
-.012
2.361
a. Dependent Variable: Y
http://digilib.mercubuana.ac.id/
Collinearity Diagnosticsa Variance Proportions
Dimensi Model
on
Eigenvalue
Condition Index
(Constant)
X1
X2
X3
1
1
3.385
1.000
.00
.00
.01
.01
2
.570
2.436
.00
.00
.33
.03
3
.043
8.842
.01
.01
.56
.92
4
.001
50.562
.99
.99
.10
.05
a. Dependent Variable: Y
Residuals Statisticsa Minimum Predicted Value
Maximum
Mean
Std. Deviation
N
.26626
.74255
.55556
.129595
36
-.633011
.733738
.000000
.487005
36
Std. Predicted Value
-2.232
1.443
.000
1.000
36
Std. Residual
-1.243
1.441
.000
.956
36
Residual
a. Dependent Variable: Y
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LOGISTIC REGRESSION VARIABLES Y /METHOD=ENTER X1 X2 X3 /CRITERIA=PIN(0.05) POUT(0.10) ITERATE(20) CUT(0.5).
/CLASSPLOT
Logistic Regression
[DataSet1]
Case Processing Summary Unweighted Casesa Selected Cases
Unselected Cases Total
N
Percent
Included in Analysis
36
44.4
Missing Cases
45
55.6
Total
81
100.0
0
.0
81
100.0
a. If weight is in effect, see classification table for the total number of cases.
http://digilib.mercubuana.ac.id/
/PRINT=GOODFIT CORR ITER(1)
Dependent Variable Encoding Original Value
Internal Value
.000
0
1.000
1
Block 0: Beginning Block Iteration Historya,b,c Coefficients Iteration Step 0
-2 Log likelihood
Constant
1
49.461
.222
2
49.461
.223
a. Constant is included in the model. b. Initial -2 Log Likelihood: 49,461 c. Estimation terminated at iteration number 2 because parameter estimates changed by less than ,001.
http://digilib.mercubuana.ac.id/
Classification Tablea,b Predicted Y Observed Step 0
Y
.000
1.000
Percentage Correct
.000
0
16
.0
1.000
0
20
100.0
Overall Percentage
55.6
a. Constant is included in the model. b. The cut value is ,500
Variables in the Equation B Step 0
Constant
S.E. .223
Wald .335
df
.443
Sig. 1
Exp(B) .506
1.250
Variables not in the Equation Score Step 0
Variables
df
Sig.
X1
1.647
1
.199
X2
.078
1
.779
X3
.537
1
.464
2.381
3
.497
Overall Statistics
http://digilib.mercubuana.ac.id/
Block 1: Method = Enter Iteration Historya,b,c,d Coefficients Iteration Step 1
-2 Log likelihood
Constant
X1
X2
X3
1
47.037
-7.169
.074
3.247
1.461
2
47.027
-7.692
.079
3.358
1.535
3
47.027
-7.698
.079
3.359
1.536
4
47.027
-7.698
.079
3.359
1.536
a. Method: Enter b. Constant is included in the model. c. Initial -2 Log Likelihood: 49,461 d. Estimation terminated at iteration number 4 because parameter estimates changed by less than ,001.
Omnibus Tests of Model Coefficients Chi-square Step 1
df
Sig.
Step
2.434
3
.487
Block
2.434
3
.487
Model
2.434
3
.487
http://digilib.mercubuana.ac.id/
Model Summary
Step 1
Cox & Snell R
Nagelkerke R
Square
Square
-2 Log likelihood 47.027a
.065
.088
a. Estimation terminated at iteration number 4 because parameter estimates changed by less than ,001.
Hosmer and Lemeshow Test Step 1
Chi-square 7.572
df
Sig. 7
.372
http://digilib.mercubuana.ac.id/
Contingency Table for Hosmer and Lemeshow Test Y = ,000 Observed Step 1
Y = 1,000
Expected
Observed
Expected
Total
1
2
2.772
2
1.228
4
2
2
2.174
2
1.826
4
3
2
2.100
2
1.900
4
4
3
1.978
1
2.022
4
5
2
1.700
2
2.300
4
6
3
1.552
1
2.448
4
7
2
1.458
2
2.542
4
8
0
1.197
4
2.803
4
9
0
1.069
4
2.931
4
Classification Tablea Predicted Y Observed Step 1
Y
.000
1.000
Percentage Correct
.000
8
8
50.0
1.000
7
13
65.0
Overall Percentage
58.3
a. The cut value is ,500
http://digilib.mercubuana.ac.id/
Variables in the Equation B Step 1a
S.E.
Wald
df
Sig.
Exp(B)
X1
.079
.084
.888
1
.346
1.083
X2
3.359
6.378
.277
1
.598
28.750
X3
1.536
1.786
.740
1
.390
4.645
-7.698
6.791
1.285
1
.257
.000
Constant
a. Variable(s) entered on step 1: X1, X2, X3.
Correlation Matrix Constant Step 1
X1
X2
X3
Constant
1.000
-.976
.202
.042
X1
-.976
1.000
-.372
-.248
X2
.202
-.372
1.000
.687
X3
.042
-.248
.687
1.000
http://digilib.mercubuana.ac.id/
Step number: 1 Observed Groups and Predicted Probabilities 4 + + | | | | F | | R 3 + 1 1 1 + E | 1 1 1 | Q | 1 1 1 | U | 1 1 1 | E 2 + 1 011 0 10 01 1 1 + N | 1 011 0 10 01 1 1 | C | 1 011 0 10 01 1 1 | Y | 1 011 0 10 01 1 1 | 1 + 10 0 00010 0 10 001001 1 1111 + | 10 0 00010 0 10 001001 1 1111 | | 10 0 00010 0 10 001001 1 1111 | | 10 0 00010 0 10 001001 1 1111 | Predicted ---------+---------+---------+---------+---------+---------+---------+---------+---------+---------Prob: 0 ,1 ,2 ,3 ,4 ,5 ,6 ,7 ,8 ,9 1 Group: 0000000000000000000000000000000000000000000000000011111111111111111111111111111111111111111111111111 Predicted Probability is of Membership for 1,000 The Cut Value is ,50 Symbols: 0 - ,000 1 - 1,000 Each Symbol Represents ,25 Cases.
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CURRICULUM VITAE
DATA PRIBADI Nama lengkap NIM Fakultas/Program Tempat, tanggal lahir Jenis Kelamin Agama Kewarganegaraan Alamat Email Telepon
: Edi Dwi Prakoso : 43208010207 : Ekonomi dan Bisnis/Akuntansi S1 : Pekalongan,19 Juni 1989 : Laki-laki : Islam : Indonesia : Jl. H. Muad No.5, Rt.01/06 Kreo Tangggerang :
[email protected] : 085777728142
RIWAYAT PENDIDIKAN SDN Rowolaku Pekalongan lulus tahun 2001 SMPN 2 Kajen Pekalongan lulus tahun 2004 SMAN 1 Kajen Pekalongan lulus tahun 2007 Universitas Mercubuana lulus tahun 2012 Demikian daftar riwayat hidup, saya buat dengan sebenar-benarnya.
Jakarta,30 Juli 2012
Edi Dwi Prakoso
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