Lampiran 1. Daftar Nama Sampel Perusahaan

63 Lampiran 1. Daftar Nama Sampel Perusahaan No 1 2 3 4 5 6 7 8

KODE ADES CEKA DAVO DLTA FAST INDF MYOR MLBI

9

PTSP

10 11 12

PSDN SKLT STTP

13

SMAR

14

TBLA

15

ULTJ

16

RMBA

17 18 19 20 21 22 23

GGRM HMSP ARGO ERTX PAFI HDTX RDTX

24

SSTM

25 26 27 28

UNTX MYTX ESTI MYRX

NAMA PERUSAHAAN PT. AKASHA WIRA INTERNATIONAL TBK PT. CAHAYA KALBAR TBK PT. DAVOMAS ABADI TBK PT. DELTA DJAKARTA TBK PT. FAST FOOD INDONESIA TBK PT. INDOFOOD SUKSES MAKMUR TBK PT. MAYORA INDAH TBK PT. MULTI BINTANG INDONESIA TBK PT. PIONEERINDO GOURMENT INTERNATIONAL TBK PT. PRASIDHA ANEKA NIAGA TBK PT. SEKAR LAUT TBK PT. SIANTAR TOP TBK PT. SINAR MAS AGRO RESOURCES TECHNOLOGY TBK PT. TUNAS BARU LAMPUNG TBK PT. ULTRA JAYA MILK INDUSTRY & TRADING COMPANY TBK PT. BENTOEL INTERNATIONAL INVESTAMA TBK PT. GUDANG GARAM TBK PT. HANJAYA MANDALA SAMPOERNA TBK PT. ARGO PANTES TBK PT. ERATEX DJAJA TBK PT. PANASIA FILAMENT INTI TBK PT. PANASIA INDOSYNTEC TBK PT. RODA VIVATEX TBK PT. SUNSON TEXTILE MANUFACTURER TBK PT. UNITEX TBK PT. APAC CITRA CENTERTEX TBK PT. EVER SHINE TEX TBK PT. HANSON INTERNATIONAL TBK

64 Lampiran 1. Daftar Nama Sampel Perusahaan (lanjutan) No KODE 29 KARW 30 PBRX 31

BIMA

32 33 34 35 36 37 38 39

RICY BATA SIMM BRPT SULI TIRT FASW SPMA

40

SAIP

41 42 43 44 45 46 47 48 49 50

AKRA POLY BUDI CLPI ETWA LTLS SOBI DPNS EKAD INCI

51

KKGI

52 53 54 55 56 57 58

AKKU AMFG APLI BRNA LMPI SIMA TRST

NAMA PERUSAHAAN PT. KARWELL INDONESIA TBK PT. PAN BROTHERS TEX TBK PT. PRIMARINDO ASIA INFRASTRUCTURE TBK PT. RICKY PUTRA GLOBALINDO TBK PT. SEPATU BATA TBK PT. SURYA INTRINDO MAKMUR TBK PT. BARITO PACIFIC TBK PT. SUMALINDO LESTARI JAYATBK PT. TIRTA MAHAKAM RESOURCES TBK PT. FAJAR SURYA WISESA TBK PT. SUPARMA TBK PT. SURABAYA AGUNG INDUSTRY PULP & KERTAS TBK PT. AKR CORPORINDO TBK PT. POLYSINDO EKA PERKASA TBK PT. BUDI ACID JAYA TBK PT. COLORPAK INDONESIA TBK PT. ETERINDO WAHANATAMA TBK PT. LAUTAN LUAS TBK PT. SORINI AGRO ASIA CORPORINDO TBK PT. DUTA PERTIWI NUSANTARA TBK PT. EKADHARMA INTERNATIONAL TBK PT. INTANWIJAYA INTERNATIONAL TBK PT. KURNIA KAPUAS UTAMA GLUE INDUSTRIES TBK PT. ANEKA KEMASINDO UTAMA TBK PT. ASAHIMAS FLAT GLASS TBK PT. ASIAPLAST INDUTRIES TBK PT. BERLINA TBK PT. LANGGENG MAKMUR INDUSTRI TBK PT. SIWANI MAKMUR TBK PT. TRIAS SENTOSA TBK

65 Lampiran 1. Daftar Nama Sampel Perusahaan (lanjutan) No KODE 59 YPAS 60 SMBC 61

INTP

62

SMGR

63

ALMI

64 65 66 67 68 69 70 71 72 73 74

BTON ITMA JKSW JPRS LION LMSH TBMS TIRA KICI KDSI ARNA

75

IKAI

76

KIAS

77 78 79 80 81 82

MLIA TOTO KBLI JECC KBLM IKBI

83

SCCO

84 85 86

VOKS ASGR MTDL

NAMA PERUSAHAAN PT. YANAPRIMA HASTAPERSADA TBK PT. HOLCIM INDONESIA TBK PT. INDOCEMENT TUNGGAL PRAKARSA TBK PT. SEMEN GRESIK (PERSERO) TBK PT. ALUMINDO LIGHT METAL INDUSTRY TBK PT. BETONJAYA MANUNGGAL TBK PT. ITAMARAYA TBK PT. JAKARTA KYOEI STEEL WORKS TBK PT. JAYA PARI STEEL TBK PT. LION METAL WORKS TBK PT. LIONMESH PRIMA TBK PT. TEMBAGA MULIA SEMANAN TBK PT. TIRA AUSTENITE TBK PT. KEDAUNG INDAH CAN TBK PT. KEDAWUNG SETIA INDUSTRIAL TBK PT. ARWANA CITRAMULIA TBK PT. INTIKERAMIK ALAMASRI INDUSTRI TBK PT. KERAMIKA INDONESIA ASSOSIASI TBK PT. MULIA INDUSTRINDO TBK PT. SURYA TOTO INDONESIA TBK PT. GT KABEL INDONESIA TBK PT. JEMBO CABLE COMPANY TBK PT. KABELINDO MURNI TBK PT. SUMI INDO KABEL TBK PT. SUPREME CABLE MANUFACTURING & COMMERCE TBK PT. VOKSEL ELECTRIC TBK PT. ASTRA GRAPHIA TBK PT. METRODATA ELECTRONICS TBK

66 Lampiran 1. Daftar Nama Sampel Perusahaan (lanjutan) No 87 88 89 90 91 92

KODE MLPL MYOH PTSN ASII AUTO GJTL

93

IMAS

94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118

INDS INTA MASA NIPS PRAS SMSM TURI UNTR INTD MDRN KONI DVLA INAF KLBF KAEF MERK SCPI TSPC TCID MRAT UNVR AISA SRSN AKPI INAI

NAMA PERUSAHAAN PT. MULTIPOLAR TBK PT. MYOH TECHNOLOGY TBK PT. SAT NUSAPERSADA TBK PT. ASTRA INTERNATIONAL TBK PT. ASTRA OTOPARTS TBK PT. GAJAH TUNGGAL TBK PT. INDOMOBIL SUKSES INTERNATIONAL TBK PT. INDOSPRING TBK PT. INTRACO PENTA TBK PT. MULTISTRADA ARAH SARANA TBK PT. NIPRESS TBK PT. PRIMA ALLOY STEEL TBK PT. SELAMAT SEMPURNA TBK PT. TUNAS RIDEAN TBK PT. UNITED TRACTORS TBK PT. INTER DELTA TBK PT. MODERN INTERNATIONAL TBK PT. PERDANA BANGUN PUSAKA TBK PT. DARYA-VARIA LABORATORIA TBK PT. INDOFARMA (PERSERO) TBK PT. KALBE FARMA TBK PT. KIMIA FARMA (PERSERO) TBK PT. MERCK TBK PT. SCHERING PLOUGH INDONESIA TBK PT. TEMPO SCAN PACIFIC TBK PT. MANDOM TBK PT. MUSTIKA RATU TBK PT. UNILEVER INDONESIA TBK PT. ASIA INTISELERATBK PT. INDO ACIDATAMA TBK PT. ARGHA KARYA PRIMA INDUSTRY TBK PT. INDAL ALUMINIUM INDUSTRYTBK

67 Lampiran 1. Daftar Nama Sampel Perusahaan (lanjutan) No 119 120 121 122

KODE PICO LPIN ADMG PYFA

NAMA PERUSAHAAN PT. PELANGI INDAH CANINDO TBK PT. MULTI PRIMA SEJAHTERA TBK PT. POLYCHEM INDONESIA TBK PT. PYRIDAM FARMA TBK

68 Lampiran 2. Data Komisaris Independen NO

KODE

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

ADES CEKA DAVO DLTA FAST INDF MYOR MLBI PTSP PSDN SKLT STTP SMAR TBLA ULTJ RMBA GGRM HMSP ARGO ERTX PAFI HDTX RDTX SSTM UNTX MYTX ESTI MYRX KARW PBRX BIMA RICY

2009 33% 33% 33% 40% 33% 30% 30% 40% 33% 33% 33% 33% 38% 33% 33% 33% 80% 40% 40% 33% 33% 50% 33% 33% 33% 40% 50% 67% 50% 38% 50% 33%

TAHUN 2010 33% 33% 33% 40% 33% 30% 30% 43% 33% 33% 33% 50% 38% 33% 33% 50% 75% 40% 40% 33% 33% 25% 33% 33% 25% 50% 33% 50% 33% 33% 50% 33%

2011 33% 33% 33% 40% 33% 33% 30% 43% 33% 33% 33% 50% 38% 33% 33% 40% 75% 40% 40% 33% 33% 25% 33% 33% 25% 50% 33% 50% 33% 33% 50% 33%

69 Lampiran 2. Data Komisaris Independen (lanjutan) NO

KODE

33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64

BATA SIMM BRPT SULI TIRT FASW SPMA SAIP AKRA POLY BUDI CLPI ETWA LTLS SOBI DPNS EKAD INCI KKGI AKKU AMFG APLI BRNA LMPI SIMA TRST YPAS SMBC INTP SMGR ALMI BTON

2009 40% 33% 60% 40% 50% 33% 40% 50% 33% 33% 40% 33% 33% 40% 33% 33% 33% 33% 50% 50% 43% 33% 25% 50% 25% 33% 33% 43% 43% 50% 40% 50%

TAHUN 2010 40% 33% 60% 40% 50% 33% 40% 33% 33% 33% 40% 33% 33% 40% 33% 33% 33% 33% 50% 50% 33% 33% 50% 50% 25% 33% 33% 57% 43% 40% 40% 50%

2011 40% 33% 60% 40% 50% 33% 40% 33% 33% 33% 40% 33% 25% 40% 33% 33% 33% 33% 50% 33% 33% 33% 50% 50% 25% 33% 33% 57% 43% 33% 40% 50%


KODE

65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96

ITMA JKSW JPRS LION LMSH TBMS TIRA KICI KDSI ARNA IKAI KIAS MLIA TOTO KBLI JECC KBLM IKBI SCCO VOKS ASGR MTDL MLPL MYOH PTSN ASII AUTO GJTL IMAS INDS INTA MASA

2009 33% 50% 50% 33% 33% 40% 25% 33% 50% 50% 50% 33% 33% 33% 40% 67% 50% 40% 33% 50% 33% 33% 50% 50% 33% 50% 33% 43% 38% 33% 33% 40%

TAHUN 2010 33% 50% 50% 33% 33% 40% 25% 33% 50% 67% 50% 33% 33% 33% 40% 67% 50% 40% 33% 40% 33% 33% 50% 50% 33% 45% 30% 38% 43% 33% 33% 40%

2011 33% 50% 50% 33% 33% 40% 33% 33% 50% 67% 50% 33% 33% 33% 33% 67% 50% 40% 33% 40% 33% 33% 40% 50% 33% 45% 40% 38% 43% 33% 33% 40%


KODE

97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122

NIPS PRAS SMSM TURI UNTR INTD MDRN KONI DVLA INAF KLBF KAEF MERK SCPI TSPC TCID MRAT UNVR AISA SRSN AKPI INAI PICO LPIN ADMG PYFA

2009 33% 33% 33% 40% 38% 33% 33% 33% 33% 33% 33% 60% 33% 33% 67% 40% 33% 80% 33% 33% 33% 20% 33% 33% 29% 33%

TAHUN 2010 33% 33% 33% 40% 50% 33% 33% 33% 57% 25% 33% 60% 33% 33% 67% 40% 33% 80% 33% 33% 33% 20% 33% 33% 29% 33%

2011 33% 33% 33% 40% 50% 33% 33% 33% 50% 40% 33% 40% 33% 33% 67% 40% 33% 80% 40% 33% 33% 40% 33% 33% 29% 33%

72 Lampiran 3. Data Kepemilikan Manajerial NO

KODE

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


2009 0 0 0 0 0 0.00044 0 0 0 0.00259 0.00125 0.04238 0 0.00101 0.14725 0 0.00804 0 0 0 0.00003 0.03654 0 0.07653 0.00006 0 0 0.45140 0 0 0 0

TAHUN 2010 0 0 0 0 0 0.00052 0 0 0 0.01648 0.00125 0.04238 0 0.00099 0.14725 0 0.00804 0 0.02400 0 0.00003 0.03654 0 0.07501 0.00006 0 0 0.12872 0 0 0 0

2011 0 0 0 0 0 0.00052 0 0 0 0.01648 0.00125 0.04238 0 0.00095 0.17970 0 0.00854 0 0.02471 0 0.00003 0.03654 0.01024 0.08056 0.00006 0 0 0.12872 0 0 0 0

73 Lampiran 3. Data Kepemilikan Manajerial (lanjutan) NO

KODE

33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64


2009 0 0.014 0.00418 0.08900 0 0 0 0 0.00498 0 0 0.07345 0.00062 0.03632 0.00425 0.01899 0 0.46050 0 0.00652 0 0.15377 0.23335 0.00017 0 0 0.00352 0 0 0 0.01597 0.09583

TAHUN 2010 0 0.014 0.00488 0.13717 0 0 0 0 0.00498 0 0 0.07312 0.00041 0.03632 0.00815 0.06866 0 0.46050 0 0 0 0.13327 0.23335 0.00017 0.08649 0 0.00352 0 0 0 0.01607 0.09583

2011 0 0.014 0.00488 0.06958 0 0 0 0 0.00873 0 0 0.06809 0.00083 0.03632 0.00815 0.05712 0 0.46050 0.00179 0 0 0 0.21872 0.00017 0.08649 0 0.00352 0 0 0 0.01607 0.09583


KODE

65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96


2009 0 0 0.15535 0.00235 0.25589 0 0.00012 0.046 0 0 0.03670 0 0.00040 0 0 0 0.24260 0.00095 0 0 0 0.10066 0.00004 0.06250 0.70003 0.00037 0.00037 0.00063 0 0 0.05755 0

TAHUN 2010 0 0 0.15535 0.00235 0.25589 0 0.00012 0.046 0 0 0.03033 0 0.00040 0 0 0 0.15336 0.00095 0 0 0 0.10832 0.00001 0.06300 0.70003 0.00037 0.00077 0.00063 0 0.00587 0.03533 0

2011 0 0 0.15535 0.00235 0.25620 0.00054 0.00012 0.046 0.00034 0 0.03033 0 0.00040 0 0 0 0.15336 0.00095 0 0 0 0.15414 0.00001 0.06300 0.70003 0.00036 0.00077 0.00063 0 0.00409 0.03533 0


KODE

97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122


2009 0.24258 0.06271 0.06043 0 0.00001 0.30199 0 0.05579 0 0.00012 0 0.00273 0 0 0.00057 0.00184 0 0 0 0.00001 0.00729 0.00032 0.00079 0 0 0.23077

TAHUN 2010 0.244 0.05909 0.06043 0 0 0.30199 0 0.05579 0 0.00012 0 0.00005 0 0 0.00081 0.00148 0 0 0 0.00001 0.00479 0 0.00079 0 0 0.23077

2011 0.244 0.06271 0.06043 0 0.00001 0.08515 0 0.05579 0 0 0 0.00005 0 0 0.00088 0.00142 0 0 0 0.00001 0.00479 0 0.00079 0 0 0.23077

76 Lampiran 4. Data Kepemilikan Institusional NO

KODE

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


2009 0.9453 0.9201 0.7983 0.8459 0.8999 0.5005 0.3307 0.8337 0.9733 0.9240 0.9609 0.5676 0.9521 0.5785 0.4682 0.9974 0.7306 0.9818 0.5316 0.6069 0.9991 0.8438 0.8147 0.6554 0.8738 0.7972 0.7258 0.2923 0.6169 0.3969 0.8896 0.4804

TAHUN 2010 0.9385 0.9201 0.7983 0.8459 0.8932 0.5005 0.3307 0.8337 0.8768 0.9101 0.9609 0.5676 0.9521 0.5665 0.4661 0.9914 0.7555 0.9818 0.5465 0.6069 0.7984 0.8863 0.8148 0.8946 0.8738 0.7972 0.7258 0.1113 0.6169 0.6063 0.8896 0.4804

2011 0.9385 0.9201 0.7983 0.8459 0.8944 0.5007 0.3307 0.8253 0.8768 0.9101 0.9609 0.5676 0.9720 0.5428 0.4661 0.9896 0.7555 0.9818 0.5465 0.6069 0.7984 0.8863 0.8197 0.8891 0.8738 0.7972 0.7258 0.1113 0.6169 0.5411 0.8896 0.4804

77 Lampiran 4. Data Kepemilikan Institusional (lanjutan) NO

KODE

33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64


2009 0.8582 0.6860 0.7218 0.5235 0.7933 0.7576 0.8527 0.8879 0.7082 0.6623 0.5140 0.8314 0.6363 0.6303 0.8714 0.6646 0.7545 0 0.6691 0.7888 0.8454 0.5631 0.5142 0.7753 0.6502 0.5945 0.8947 0.9096 0.6403 0.7591 0.8099 0.7986

TAHUN 2010 0.8403 0.6860 0.7218 0.5280 0.7913 0.7574 0.8527 0.9111 0.7082 0.6623 0.5120 0.8203 0.5582 0.6303 0.8607 0.6809 0.7545 0 0.6690 0.9507 0.8466 0.6667 0.5142 0.7753 0.5637 0.5945 0.8947 0.9258 0.6403 0.5101 0.8384 0.7986

2011 0.8779 0.6860 0.7218 0.5688 0.7913 0.7574 0.8527 0.9201 0.5967 0.6623 0.5104 0.6581 0.5582 0.6303 0.8607 0.6662 0.7545 0 0.6691 0.9507 0.8467 0.7999 0.6074 0.7753 0.5637 0.5945 0.8947 0.9145 0.6403 0.5101 0.8384 0.8153


KODE

65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96


2009 0.9495 0.6056 0.6842 0.5770 0.3222 0.8623 0.9643 0.7502 0.7481 0.7669 0.7427 0.9492 0.6725 0.9482 0.8146 0.9015 0.6643 0.9306 0.6726 0.4291 0.7687 0.1294 0.3199 0.8340 0.2207 0.5011 0.9565 0.6171 0.9310 0.8746 0.8651 0.4997

TAHUN 2010 0.9495 0.6056 0.6842 0.5770 0.3222 0.8623 0.9643 0.7502 0.7481 0.7427 0.7874 0.6780 0.6725 0.9482 0.7174 0.9015 0.7561 0.9306 0.6726 0.7060 0.7687 0.1232 0.3761 0.8335 0.2207 0.5011 0.9565 0.5889 0.9341 0.8746 0.8222 0.4475

2011 0.9495 0.6056 0.6842 0.5770 0.3222 0.8623 0.9643 0.7502 0.4913 0.6928 0.7874 0.6780 0.6725 0.9497 0.7174 0.9015 0.7471 0.9306 0.6726 0.4865 0.7687 0.2513 0.3738 0.8335 0.2207 0.5011 0.9565 0.5970 0.7040 0.8811 0.7241 0.6737


KODE

97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122


2009 0.3711 0.4524 0.5813 0.8767 0.5950 0.1288 0.7545 0.7287 0.9266 0.8066 0.5238 0.9003 0.7399 0.8919 0.9505 0.7923 0.8051 0.8499 0.6431 0.8474 0.8307 0.6586 0.9401 0.2970 0.8992 0.5385

TAHUN 2010 0.3711 0.4524 0.5813 0.8767 0.5950 0.1288 0.6137 0.7236 0.9266 0.8066 0.5229 0.9003 0.7399 0.8919 0.9495 0.7880 0.8027 0.8499 0.5615 0.8531 0.6876 0.6586 0.9401 0.2970 0.8992 0.5385

2011 0.3711 0.4524 0.5813 0.8767 0.5950 0.7450 0.5609 0.7236 0.9266 0.8066 0.5228 0.9003 0.7399 0.8919 0.9498 0.7882 0.8025 0.8499 0.5940 0.8531 0.6876 0.6586 0.9401 0.3945 0.7966 0.5385

80 Lampiran 5. Data Komite Audit NO

KODE

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


2009 3 3 3 3 2 4 3 3 3 3 4 3 3 3 3 3 3 3 3 3 3 3 3 3 3 4 3 3 3 3 3 3

TAHUN 2010 3 3 3 3 2 4 3 3 3 3 4 3 3 3 3 3 3 3 3 3 3 3 3 3 3 4 3 3 3 3 3 3

2011 3 3 3 3 3 4 3 3 3 3 4 3 3 3 3 3 3 3 3 3 3 3 3 3 3 4 3 3 3 3 3 3

81 Lampiran 5. Data Komite Audit (lanjutan) NO

KODE

33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64


2009 3 3 3 3 3 3 3 3 3 3 3 3 3 4 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3

TAHUN 2010 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 4 3 2 3 3 3 3 3 3 3 3 3

2011 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 4 3 3 3 3 3 3 3 3 3 3 3


KODE

65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96


2009 3 3 3 3 3 3 3 3 2 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 4 3 3 3 3 3 3

TAHUN 2010 3 3 3 3 3 3 3 3 2 3 3 3 3 3 3 3 3 3 3 4 3 3 3 3 3 4 3 3 3 3 3 3

2011 3 3 3 3 3 3 3 3 3 4 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 4 3 3 3 3 3 3


KODE

97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122


2009 3 3 3 4 3 3 3 3 3 5 3 3 3 3 3 3 3 3 3 4 3 3 3 3 3 3

TAHUN 2010 3 3 4 4 3 3 3 3 3 5 3 3 3 3 3 4 3 3 3 4 3 3 3 3 3 3

2011 3 3 3 4 3 3 3 3 3 5 3 4 3 3 3 4 3 3 3 3 3 3 3 3 3 3

84 Lampiran 6. Data Konservatisme Akuntansi NO

KODE

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


2009 (0.145) 0.040 (0.203) 0.013 0.119 0.029 0.010 0.060 0.054 (0.078) (0.274) 0.051 (0.039) (0.228) 0.010 0.084 0.044 0.078 (0.052) (0.019) (0.130) (0.019) 0.001 (0.045) (0.276) (0.052) (0.009) 0.160 (0.105) (0.008) (0.060) (0.009)

TAHUN 2010 (0.012) 0.146 0.083 0.021 0.093 0.088 (0.041) 0.063 0.037 0.058 0.046 0.011 0.046 0.076 0.014 0.053 0.063 0.117 0.070 0.007 (0.050) (0.018) (0.055) (0.009) (0.004) 0.078 0.022 0.119 0.112 0.097 (0.072) 0.049

2011 0.031 (0.016) 0.112 (0.003) 0.103 0.009 (0.049) 0.022 0.027 (0.023) 0.027 0.051 0.025 0.059 0.013 0.104 0.036 0.018 (0.061) (0.115) 0.008 (0.318) 0.004 0.003 0.370 0.060 0.056 0.160 (0.082) 0.069 0.010 0.042

85 Lampiran 6. Data Konservatisme Akuntansi (lanjutan) NO

KODE

33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64


2009 0.083 (0.232) (0.039) (0.114) (0.199) 0.106 (0.034) (0.171) (0.072) (0.059) (0.058) 0.048 (0.147) 0.026 (0.049) (0.022) (0.011) (0.166) (0.045) (0.068) (0.015) 0.076 0.006 0.315 0.005 (0.027) (0.009) 0.005 0.025 0.012 (0.016) 0.073

TAHUN 2010 (0.052) (0.229) 0.056 (0.116) (0.022) 0.204 (0.014) 0.001 0.008 0.338 0.125 (0.006) (0.150) (0.020) 0.006 (0.029) 0.003 0.116 (0.035) 0.471 (0.004) (0.026) (0.002) (0.036) (0.022) (0.009) 0.014 (0.026) 0.033 (0.003) 0.001 0.014

2011 (0.025) (0.339) (0.012) 0.132 (0.174) 0.287 (0.005) (0.167) 0.009 0.135 (0.014) (0.002) (0.152) 0.063 (0.051) 1.439 0.005 (0.019) (0.025) 0.374 0.048 (0.078) (0.008) (0.054) (0.029) 0.034 (0.012) 0.031 0.005 0.006 0.013 0.092


KODE

65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96


2009 0.133 0.170 (0.053) (0.037) 0.001 (0.179) 0.001 (0.105) (0.024) (0.002) 0.028 0.112 (0.430) (0.001) 0.033 0.017 (0.164) (0.000) 0.160 0.027 0.040 0.083 0.068 0.104 (0.177) 0.014 (0.083) (0.011) 0.084 0.008 0.007 (0.079)

TAHUN 2010 0.083 0.180 0.006 0.020 0.011 (0.335) 0.025 0.165 (0.002) 0.035 (0.034) (0.023) 0.222 0.015 0.015 (0.056) (0.013) (0.028) 0.003 (0.029) 0.003 0.121 (0.181) 0.040 0.002 (0.099) (0.106) 0.045 (0.129) 0.046 0.007 0.017

2011 0.023 0.170 0.025 0.034 0.003 0.005 (2.089) (0.001) 0.013 (0.018) (0.101) 0.012 0.112 (0.003) (0.006) (0.007) (0.018) 0.043 (0.044) 0.074 (0.047) 0.205 (0.009) 0.136 (0.009) (0.099) (0.094) (0.013) (0.147) 0.016 0.073 0.062


KODE

97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122


2009 (0.033) (0.067) (0.031) (0.042) (0.043) (0.308) (0.161) (0.260) 0.297 (0.007) 0.029 (0.028) 0.028 0.005 0.024 0.004 (0.010) 0.009 0.050 (0.021) 0.023 0.029 0.013 (0.068) (0.064) (0.019)

TAHUN 2010 0.012 0.006 0.045 0.038 (0.033) 0.027 0.062 (0.011) 0.008 0.110 (0.015) 0.020 (0.012) 0.021 0.026 (0.006) (0.005) 0.053 (0.004) (0.000) (0.089) (0.115) 0.011 0.050 (0.033) 0.018

2011 0.002 0.032 0.013 (0.056) 0.025 0.058 (0.088) 0.017 (0.028) 0.002 (0.018) (0.009) (0.126) 0.157 (0.004) 0.000 0.017 0.087 0.010 (0.054) (0.007) 0.031 (0.032) (0.051) 0.019 0.028

88 Lampiran 7. Analisis Statistik Deskriptif Descriptive Statistics N KOMI KM KI KA CONACC

366 366 366 366 366

Minimum .20 .00 .00 2.00 -2.09

Maximum .80 .70 .999 5.00 1.44

Mean .3904 .0355 .7112 .3.0738 .0001

Std. Deviation .10000 .09498 .20118 .33519 .16559

89 Lampiran 8. Hasil Uji Statistik Variables Entered/Removedb Model 1

Variables Entered Komite Audit (KA), Komisaris Independen (KOMI), Kepemilikan Manajerial (KM), a Kepemilikan Institusional (KI)

Variables Removed

Method .

Enter

a. All requested variables entered. b. Dependent Variable: Konservatisme akuntansi (CONACC)

Model Summaryb Model 1

R .153a

R Square .023

Adjusted R Square .013

Std. Error of the Estimate .16455

DurbinWatson 2.012

a. Predictors: (Constant), Komite Audit (KA), Komisaris Independen (KOMI), Kepemilikan Manajerial (KM), Kepemilikan Institusional (KI) b. Dependent Variable: Konservatisme akuntansi (CONACC) ANOVAb Model 1

Regression Residual Total

Sum of Squares .234 9.774 10.009

df 4 361 365

Mean Square .059 .027

F 2.163

a. Predictors: (Constant), Komite Audit (KA), Komisaris Independen (KOMI), Kepemilikan Manajerial (KM), Kepemilikan Institusional (KI) b. Dependent Variable: Konservatisme akuntansi (CONACC)

Sig. .037a

90 Lampiran 8. Hasil Uji Statistik (lanjutan) Coefficientsa

Model 1

(Constant) Komisaris Independen (KOMI) Kepemilikan Manajerial (KM) Kepemilikan Institusional (KI) Komite Audit (KA)

Unstandardized Coefficients B Std. Error .014 .091 .196 .087 -.001 .001 -.001 .000 -.005 .026

a. Dependent Variable: Konservatisme akuntansi (CONACC)

Standardized Coefficients Beta .118 -.064 -.124 -.009

t .154 2.262 -1.090 -2.110 -.174

Sig. .878 .024 .276 .036 .862

Correlations Partial .118 -.057 -.110 -.009

Collinearity Statistics Tolerance VIF .986 .785 .779 .990

1.014 1.273 1.283 1.010

91 Lampiran 8. Hasil Uji Statistik (lanjutan) Uji Normalitas One-Sample Kolmogorov-Smirnov Test

N Normal Parameters

a,b

Most Extreme Differences

Unstandardized Residual 366 .0000000 1.38103387 .044 .031 -.044 .850 .465

Mean Std. Deviation Absolute Positive Negative

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

Normal P-P Plot of Regression Standardized Residual

Dependent Variable: LN_CONACC 1.0

Expected Cum Prob

0.8

0.6

0.4

0.2

0.0 0.0

0.2

0.4

0.6

Observed Cum Prob

0.8

1.0

92 Lampiran 8. Hasil Uji Statistik (lanjutan) Uji Heteroskedastisitas (uji Gleljser) Model Summary Model 1

R .096a

Adjusted R Square -.002

R Square .009

Std. Error of the Estimate .14593

a. Predictors: (Constant), Komite Audit (KA), Komisaris Independen (KOMI), Kepemilikan Manajerial (KM), Kepemilikan Institusional (KI) ANOVAb Model 1

Regression Residual Total

Sum of Squares .072 7.688 7.760

df 4 361 365

Mean Square .018 .021

F .847

Sig. .496a

a. Predictors: (Constant), Komite Audit (KA), Komisaris Independen (KOMI), Kepemilikan Manajerial (KM), Kepemilikan Institusional (KI) b. Dependent Variable: Abs_RES Coefficientsa

Model 1

(Constant) Komisaris Independen (KOMI) Kepemilikan Manajerial (KM) Kepemilikan Institusional (KI) Komite Audit (KA)

a. Dependent Variable: Abs_RES

Unstandardized Coefficients B Std. Error .135 .081 -.097 .077 .000 .001 .001 .000 -.019 .023

Standardized Coefficients Beta -.066 .017 .069 -.045

t 1.664 -1.256 .293 1.171 -.847

Sig. .097 .210 .770 .242 .398

Lampiran 1. Daftar Nama Sampel Perusahaan

Recommend Documents