Lampiran 1. Daftar Perusahaan Sampel 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
Kode ADES ADMG AKKU AKRA ALMI AMFG ARNA ASGR ASII AUTO BATA BRNA BRPT BTON BUDI CLPI DLTA DPNS DVLA ESTI ETWA FASW GGRM GJTL HMSP IKBI INAF INDF
Perusahaan PT Akasha Wira International Tbk PT Polychem Indonesia Tbk PT Aneka Kemasindo Utama Tbk PT AKR Corporindo Tbk PT Alumindo Light Metal Industry Tbk PT Asahimas Flat Glass Tbk PT Arwana Citramulia Tbk PT Astra Graphia Tbk PT Astra International Tbk PT Astra Otoparts Tbk PT Sepatu Bata Tbk PT Berlina Tbk PT Barito Pacific Timber Tbk PT Betonjaya Manunggal Tbk PT Budi Acid Jaya Tbk PT Colorpak Indonesia Tbk PT Delta Djakarta Tbk PT Duta Pertiwi Nusantara Tbk PT Darya Varia Laboratoria Tbk PT Ever Shine Textile Industry Tbk PT Eterindo Wahanatama Tbk PT Fajar Surya Wisesa Tbk PT Gudang Garam Tbk PT Gajah Tunggal Tbk PT HM Sampoerna Tbk PT Sumi Indo Kabel Tbl PT Indofarma (Persero) Tbk PT Indofood Sukses Makmur Tbk
Lampiran 1. Daftar Perusahaan Sampel (Lanjutan) 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56
INDS INTA INTP JECC KAEF KBLI KBLM KDSI KKGI KLBF LION LMSH LTLS MASA MERK MLBI MLPL MTDL POLY PSDN PYFA SCCO SMCB SMGR SMSM SOBI SPMA TBLA
PT Indospring Tbk PT Intraco Penta Tbk PT Indocement Tunggal Prakarsa Tbk PT Jembo Cable Company Tbk PT Kimia Farma Tbk PT KMI Wire and Cable Tbk PT Kabelindo Murni Tbk PT Kedawung Setia Industrial Tbk PT Resource Alam Indonesia Tbk PT Kalbe Farma Tbk PT Lion Metal Works Tbk PT Lionmesh Prima Tbk PT Lautan Luas Tbk PT Multistrada Arah Sarana Tbk PT Merck Tbk PT Multi Bintang Indonesia Tbk PT Multipolar Tbk PT Metrodata Electronics Tbk PT Polysindo Eka Perkasa Tbk PT Prasidha Aneka Niaga Tbk PT Pyridam Farma Tbk PT Supreme Cable Manufacturing & Commerce Tbk PT Holcim Indonesia Tbk PT Semen Gresik (Persero) Tbk PT Selamat Sempurna Tbk PT Sorini Agro Asia Corporindo Tbk PT Suparma Tbk PT Tunas Baru Lampung Tbk
Lampiran 1. Daftar Perusahaan Sampel (Lanjutan)
No 57 58 59 60 61 62 63 64 65
Kode TBMS TCID TRST TSPC ULTJ UNTX UNVR VOKS YPAS
Nama Perusahaan PT Tembaga Mulia Semanan Tbk PT Mandom Indonesia Tbk PT Trias Sentosa Tbk PT Tempo Scan Pacifik Tbk PT Ultrajaya Milk Tbk PT Unitex Tbk PT Unilever Indonesia Tbk PT Voksel Electric Tbk PT Yanaprima Hastapersada Tbk
Lampiran 2. Data Kualitas Laba (DA) 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
Kode ADES ADMG AKKU AKRA ALMI AMFG ARNA ASGR ASII AUTO BATA BRNA BRPT BTON BUDI CLPI DLTA DPNS DVLA ESTI ETWA FASW GGRM GJTL HMSP IKBI INAF INDF
2009 -0.7348 -0.6268 -0.5644 -0.5065 -0.3974 -0.6077 -0.7252 -0.4355 -0.1707 -0.0879 -0.1426 -0.3530 -0.8057 0.1117 -0.7422 -0.1995 -0.2195 -0.3552 0.3064 -0.4978 1.2866 -0.8569 -0.2977 -0.5520 -0.1260 -0.4189 0.1673 -0.2577
2010 0.0679 -0.5495 -0.4044 -0.4641 -0.2628 -0.6614 -0.6339 -0.0650 -0.0308 -0.0449 -0.3962 -0.5043 -0.5505 -0.1850 -0.5895 0.0725 0.1493 -0.0450 -0.2106 -0.3551 0.2118 -0.8484 -0.5215 -0.3122 -0.1643 0.0962 -0.2125 -0.2863
2011 -0.4717 -0.5675 -0.0174 -0.4481 -0.3375 -0.4278 -0.7101 -0.0236 -0.0053 -0.0427 -0.2911 -0.6035 -0.6192 -0.2047 -0.5517 0.1229 -0.1191 -0.0455 -0.1047 -0.3506 0.1300 -1.1150 -0.0565 -0.3267 -0.2893 0.1870 -0.4492 -0.2245
Lampiran 2. Data Kualitas Laba (DA) (Lanjutan) No 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56
Kode INDS INTA INTP JECC KAEF KBLI KBLM KDSI KKGI KLBF LION LMSH LTLS MASA MERK MLBI MLPL MTDL POLY PSDN PYFA SCCO SMCB SMGR SMSM SOBI SPMA TBLA
2009 -0.6347 -0.1018 -0.5829 -0.0831 -0.2498 -0.2305 -0.9394 -0.2565 -0.0140 -0.1919 -0.0765 -0.1954 -0.5630 -0.7070 0.1078 -0.6093 -0.3039 -0.3135 -1.3738 -0.0307 -0.5705 -0.3747 -0.8733 -0.3454 -0.4566 -0.6563 -0.7445 -0.4371
2010 -0.0322 -0.0827 -0.4757 -0.1754 -0.2395 -0.0926 -0.4584 -0.2923 -0.0832 -0.1973 -0.0285 -0.3403 -0.1603 -0.7983 -0.2937 -0.2045 -0.3800 -0.1441 -0.7795 -0.0473 -0.4069 0.0223 -0.7775 -0.4058 -0.2864 -0.4637 -0.7546 -0.3156
2011 -0.1256 -0.2311 -0.3641 -0.1744 -0.1577 -0.0372 -0.3762 -0.3106 -0.2576 -0.2079 -0.0063 -0.0366 -0.0619 -0.6259 -0.0488 -0.4566 0.2177 -0.0090 -1.5148 -0.2610 -0.4000 -0.0309 -0.8187 -0.5671 -0.3150 -0.3281 -0.7769 -0.4371
Lampiran 2. Data Kualitas Laba (DA) (Lanjutan) No 57 58 59 60 61 62 63 64 65
Kode TBMS TCID TRST TSPC ULTJ UNTX UNVR VOKS YPAS
2009 -0.3938 -0.3900 -0.8121 -0.2018 -0.2625 -0.3920 -0.3210 -0.0475 -0.4521
2010 0.2321 -0.3554 -0.5451 -0.2139 -0.5151 -0.3443 -0.3749 -0.1737 -0.4662
2011 0.2065 -0.2332 -0.6045 -0.1794 -0.5347 -0.4622 -0.5220 -0.1314 -0.4473
Lampiran 3. Data Komite Audit (KAU) 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
Kode ADES ADMG AKKU AKRA ALMI AMFG ARNA ASGR ASII AUTO BATA BRNA BRPT BTON BUDI CLPI DLTA DPNS DVLA ESTI ETWA FASW GGRM GJTL HMSP IKBI INAF INDF
2009
2010 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 0 1 1 1 1 1 1 1 1
2011 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 0 1 1 1 1 1 1 1 1
1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 0 1 1 1 1 1 1 1 1
Lampiran 3. Data Komite Audit (KAU) (Lanjutan) No 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56
Kode INDS INTA INTP JECC KAEF KBLI KBLM KDSI KKGI KLBF LION LMSH LTLS MASA MERK MLBI MLPL MTDL POLY PSDN PYFA SCCO SMCB SMGR SMSM SOBI SPMA TBLA
2009
2010 1 1 1 0 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1
2011 1 1 1 0 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1
1 1 1 0 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1
Lampiran 3. Data Komite Audit (KAU) (Lanjutan) No 57 58 59 60 61 62 63 64 65
Kode TBMS TCID TRST TSPC ULTJ UNTX UNVR VOKS YPAS
2009
2010 1 1 1 1 1 1 1 1 1
2011 1 1 1 1 1 1 1 1 1
1 1 1 1 1 1 1 1 1
Lampiran 4. Data Komisaris Independen (KI) 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
Kode ADES ADMG AKKU AKRA ALMI AMFG ARNA ASGR ASII AUTO BATA BRNA BRPT BTON BUDI CLPI DLTA DPNS DVLA ESTI ETWA FASW GGRM GJTL HMSP IKBI INAF INDF
2009 0.0000 0.2857 0.5000 0.2500 0.0000 0.4285 1.0000 0.3333 0.5000 0.3333 0.4000 0.2500 0.6000 0.5000 0.4000 0.3333 0.0000 0.3334 0.0000 0.5000 0.3333 0.3333 0.8000 0.7500 0.0000 0.4000 0.0000 0.3000
2010 0.3333 0.2857 0.5000 0.3333 0.0000 0.3333 1.0000 0.3333 0.4545 0.3000 0.4000 0.5000 0.6000 0.5000 0.4000 0.3333 0.0000 0.3333 0.5000 0.6667 0.2500 0.3333 0.7500 0.3750 0.3333 0.4000 0.0000 0.3000
2011 0.3333 0.2000 0.3333 0.2500 0.0000 0.3333 1.0000 0.3333 0.4545 0.4444 0.4000 0.5000 0.6000 0.5000 0.4000 0.3333 0.0000 0.3333 0.5000 0.6667 0.2500 0.3333 0.7500 0.3750 0.4000 0.4000 0.0000 0.3000
Lampiran 4. Data Komisaris Independen (KI) (Lanjutan) No 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55
Kode INDS INTA INTP JECC KAEF KBLI KBLM KDSI KKGI KLBF LION LMSH LTLS MASA MERK MLBI MLPL MTDL POLY PSDN PYFA SCCO SMCB SMGR SMSM SOBI SPMA
2009 0.3333 0.3333 0.4285 0.0000 0.5000 0.2500 0.5000 0.0000 0.5000 0.3333 0.3333 0.3333 0.4000 0.2000 0.3333 0.4000 0.5000 0.3333 0.3333 0.3333 0.3333 0.5000 0.0000 0.5000 0.3333 0.3333 0.4000
2010 0.3333 0.3333 0.4285 0.0000 0.5000 0.4000 0.5000 0.0000 0.5000 0.3333 0.3333 0.3333 0.4000 0.5000 0.3333 0.4285 0.5000 0.3333 0.3333 0.5000 0.3333 0.3333 0.0000 0.4000 0.3333 0.3333 0.4000
2011 0.3333 0.3333 0.3333 0.0000 0.4000 0.4000 0.3333 0.0000 0.2500 0.3333 0.3333 0.3333 0.4000 0.4000 0.3333 0.4285 0.4000 0.3333 0.3333 0.3333 0.3333 0.3333 0.0000 0.3333 0.3333 0.3333 0.4000
Lampiran 4. Data Komisaris Independen (KI) (Lanjutan) No 56 57 58 59 60 61 62 63 64 65
Kode TBLA TBMS TCID TRST TSPC ULTJ UNTX UNVR VOKS YPAS
2009 0.3333 0.4000 0.4000 0.3333 0.6667 0.3333 0.3333 0.0000 0.2500 0.3333
2010 0.3333 0.4000 0.4000 0.3333 0.6667 0.3333 0.2500 0.0000 0.2000 0.3333
2011 0.3333 0.4000 0.4000 0.3333 0.6667 0.3333 0.2500 0.0000 0.2000 0.3333
Lampiran 5. Data Kepemilikan Institusional (INST) 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
Kode ADES ADMG AKKU AKRA ALMI AMFG ARNA ASGR ASII AUTO BATA BRNA BRPT BTON BUDI CLPI DLTA DPNS DVLA ESTI ETWA FASW GGRM GJTL HMSP IKBI INAF INDF
2009 0.9453 0.8992 0.7888 0.7082 0.0000 0.8494 0.8107 0.7687 0.5011 0.9565 0.8570 0.5142 0.7218 0.7986 0.5142 0.8314 0.8460 0.6687 0.9266 0.7258 0.6363 0.7576 0.7306 0.6102 0.9818 0.9306 0.8066 0.5005
2010 0.9385 0.8992 0.9507 0.5939 0.8092 0.8453 0.7177 0.7687 0.5011 0.9565 0.8260 0.5142 0.7218 0.7986 0.5281 0.8521 0.8460 0.6839 0.9266 0.7258 0.5582 0.7574 0.7306 0.5625 0.9818 0.9306 0.8066 0.5005
2011 0.9385 0.7966 0.9507 0.5968 0.8383 0.8467 0.6992 0.7687 0.5011 0.9565 0.8750 0.5966 0.7218 0.8153 0.5260 0.6581 0.8460 0.6703 0.9266 0.7258 0.5582 0.7574 0.7555 0.5970 0.9818 0.9306 0.8066 0.5007
Lampiran 5. Data Kepemilikan Institusional (INST) (Lanjutan) No 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56
Kode INDS INTA INTP JECC KAEF KBLI KBLM KDSI KKGI KLBF LION LMSH LTLS MASA MERK MLBI MLPL MTDL POLY PSDN PYFA SCCO SMCB SMGR SMSM SOBI SPMA TBLA
2009 0.8746 0.8650 0.6403 0.9015 0.5356 0.8146 0.7888 0.7481 0.6687 0.9003 0.5770 0.3220 0.6303 0.6310 0.7400 0.8337 0.5115 0.1293 0.6623 0.9240 0.5385 0.6726 0.7733 0.7679 0.5813 0.8714 0.8527 0.5785
2010 0.8746 0.8650 0.6403 0.9015 0.9003 0.7174 0.7557 0.7481 0.6685 0.5666 0.5770 0.3222 0.6303 0.4990 0.7400 0.8200 0.3885 0.1232 0.6623 0.9101 0.5385 0.6726 0.9243 0.5101 0.5813 0.8607 0.8527 0.5665
2011 0.8811 0.8221 0.6403 0.9015 0.9003 0.7174 0.7523 0.4913 0.6632 0.6433 0.5770 0.3222 0.6303 0.4780 0.7400 0.8253 0.3713 0.2607 0.6623 0.9101 0.5385 0.6726 0.9126 0.5101 0.5813 0.8607 0.8527 0.5428
Lampiran 5. Data Kepemilikan Institusional (INST) (Lanjutan) No 57 58 59 60 61 62 63 64 65
Kode TBMS TCID TRST TSPC ULTJ UNTX UNVR VOKS YPAS
2009 0.8622 0.7924 0.5945 0.9514 0.4682 0.8738 0.8500 0.4291 0.8947
2010 0.8622 0.7879 0.5945 0.9504 0.4661 0.8738 0.8500 0.7060 0.8947
2011 0.8623 0.7881 0.5945 0.9503 0.4661 0.8738 0.8500 0.4865 0.8947
Lampiran 6. Data Kepemilikan Manajerial (MANJ) 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
Kode ADES ADMG AKKU AKRA ALMI AMFG ARNA ASGR ASII AUTO BATA BRNA BRPT BTON BUDI CLPI DLTA DPNS DVLA ESTI ETWA FASW GGRM GJTL HMSP IKBI INAF INDF
2009 0.0000 0.0000 0.0065 0.0057 0.0000 0.0000 0.0000 0.0000 0.0004 0.0004 0.0000 0.2334 0.0042 0.0958 0.0000 0.0731 0.0000 0.0512 0.0000 0.0000 0.0006 0.0000 0.0080 0.0006 0.0000 0.0010 0.0001 0.0000
2010 0.0000 0.0000 0.0000 0.0058 0.0159 0.0002 0.0000 0.0000 0.0004 0.0008 0.0000 0.2334 0.0049 0.0958 0.0000 0.0731 0.0000 0.0571 0.0000 0.0000 0.0004 0.0000 0.0080 0.0006 0.0000 0.0010 0.0001 0.0000
2011 0.0000 0.0000 0.0000 0.0097 0.0160 0.0000 0.0000 0.0000 0.0004 0.0007 0.0000 0.2334 0.0049 0.0958 0.0000 0.0731 0.0000 0.0571 0.0000 0.0000 0.0008 0.0000 0.0084 0.0006 0.0000 0.0010 0.0000 0.0006
Lampiran 6. Data Kepemilikan Manajerial (MANJ) (Lanjutan) No 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56
Kode INDS INTA INTP JECC KAEF KBLI KBLM KDSI KKGI KLBF LION LMSH LTLS MASA MERK MLBI MLPL MTDL POLY PSDN PYFA SCCO SMCB SMGR SMSM SOBI SPMA TBLA
2009 0.0000 0.0543 0.0000 0.0000 0.0000 0.0000 0.0893 0.0000 0.0000 0.0000 0.0023 0.2560 0.0364 0.0000 0.0000 0.0000 0.0004 0.0835 0.0000 0.0026 0.2308 0.0000 0.0000 0.0000 0.0604 0.0043 0.0000 0.0010
2010 0.0059 0.0503 0.0000 0.0000 0.0026 0.0000 0.1532 0.0000 0.0000 0.0000 0.0023 0.2561 0.0364 0.0000 0.0000 0.0000 0.0004 0.1059 0.0000 0.0165 0.2308 0.0000 0.0000 0.0000 0.0604 0.0081 0.0000 0.0010
2011 0.0041 0.0353 0.0000 0.0000 0.0026 0.0000 0.1534 0.0003 0.0033 0.0000 0.0023 0.2561 0.0364 0.0000 0.0000 0.0000 0.0004 0.1197 0.0000 0.0165 0.2308 0.0000 0.0000 0.0000 0.0604 0.0081 0.0000 0.0010
Lampiran 6. Data Kepemilikan Manajerial (MANJ) (Lanjutan) No 57 58 59 60 61 62 63 64 65
Kode TBMS TCID TRST TSPC ULTJ UNTX UNVR VOKS YPAS
2009 0.0000 0.0019 0.0000 0.0006 0.1472 0.0001 0.0000 0.0000 0.0035
2010 0.0000 0.0016 0.0000 0.0008 0.1472 0.0001 0.0000 0.0000 0.0035
2011 0.0000 0.0015 0.0000 0.0009 0.1797 0.0001 0.0000 0.0000 0.0035
Lampiran 7. Statistik Deskriptif Descriptive Statistics N KI INST MANJ DACC Valid N (listwise)
195 195 195 195 195
Minimum ,0000 ,0000 ,0000 -1,5148
Maximum 1,0000 ,9818 ,2561 1,2866
Mean ,350077 ,719192 ,023872 -,320539
Std. Deviation ,1824901 ,1797411 ,0577995 ,3106410
KAU Frequency Valid ,00
Percent
Valid Percent
Cumulative Percent
6
3,1
3,1
3,1
1,00
189
96,9
96,9
100,0
Total
195
100,0
100,0
Lampiran 8. Hasil Uji Statistik Hasil Uji Normalitas One-Sample Kolmogorov-Smirnov Test Unstandardized Residual N Normal Parametersa,b Most Extreme Differences
195 ,0000000 ,25545279 ,071 ,071 -,049 ,991 ,280
Mean Std. Deviation Absolute Positive Negative
Kolmogorov-Smirnov Z Asymp. Sig. (2-tailed) a. Test distribution is Normal. b. Calculated from data. Hasil Uji Multikolinieritas dengan Tolerance dan VIF Coefficientsa Collinearity Statistics Model 1
Tolerance
VIF
(Constant) KAU
,978
1,023
KI
,976
1,025
INST
,844
1,185
MANJ
,843
1,186
a. Dependent Variable: DA
Lampiran 8. Hasil Uji Statistik (Lanjutan) Hasil Uji Autokorelasi dengan Uji Runs Test Runs Test Unstandardized Residual a
Test Value Cases < Test Value Cases >= Test Value Total Cases Number of Runs Z Asymp. Sig. (2-tailed)
-.03048 97 98 195 107 1,221 ,222
a. Median Hasil Uji Heteroskedastisitas dengan Uji Glejser
Model 1 (Constant)
Unstandardized
Standardized
Coefficients
Coefficients
B
Std. Error
,077
,092
KAU
,122
,069
KI
,055
INST MANJ
Beta
T
Sig.
,841
,402
,128
1,774
,078
,065
,061
,845
,399
-,004
,072
-,005
-,058
,954
-,286
,223
-,100
-1,281
,202
a. Dependent Variable: DA
Lampiran 8. Hasil Uji Statistik (Lanjutan) Hasil Uji Statistik F ANOVAb Sum of Squares
Model 1
Regression
Mean Square
df
22,220
6
Residual
307,614
188
Total
329,834
194
F
3,703 2,263
Sig. ,039a
1,636
a. Predictors: (Constant), KAU, KI, INST, MANJ b. Dependent Variable: DA
Hasil Uji Statistik t Coefficientsa Unstandardized Coefficients Model 1
B
Std. Error
(Constant)
-,259
,174
KAU
-,040
,130
KI
-,170
INST MANJ
Standardized Coefficients Beta
T
Sig.
-1,488
,139
-,182
-,305
,761
,123
-,077
-1,382
,169
,047
,136
,032
,342
,732
,086
,423
,201
,204
,838
a. Dependent Variable: DA
Lampiran 8. Hasil Uji Statistik (Lanjutan) Hasil Uji Koefisien Determinasi Model Summaryb
Model 1
R ,260
R Square a
,067
Adjusted R Square ,038
a. Predictors: (Constant), KAU, KI, INST, MANJ b. Dependent Variable: DA
Std. Error of the Estimate 1,27916
