Lampiran 1
PERUSAHAAN-PERUSAHAAN YANG TERDAFTAR DALAM INDEKS LQ-45 PERIODE 2005-2010 (Populasi) Agt04Jan05
FebJul05
Agt05Jan06
FebJul06
Agt06Jan07
FebJul07
Agt07Jan08
FebJul08
Agt08Jan09
FebJul09
Agt09Jan10
FebJul10
Agt10-Jan 11
1
Astra Agro Lestari Tbk
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Aneka Tambang (Persero) Tbk
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Astra International Tbk
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Astra Otoparts Tbk
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Bank Central Asia Tbk
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Bank Danamon Indonesia Tbk
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Berlian Laju Tanker Tbk
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Bakrie & Brothers Tbk
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Bank Niaga Tbk
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Bank International Indonesia Tbk
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Barito Pacific Timber Tbk
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Bumi Resources Tbk
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Ciputra Surya Tbk
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Ciputra Development Tbk Baru
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Dankos Laboratories Tbk
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Enseval Putra Megatrading Tbk
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Gudang Garam Tbk
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Gajah Tunggal Tbk
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HM Sampoerna Tbk
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International Nickel Ind .Tbk
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Indofood Sukses Makmur Tbk
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Indah Kiat Pulp & Paper Tbk
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Indocement Tunggal Prakasa Tbk
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Indosat Tbk
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Jakarta Int'l Hotel & Dev. Tbk
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Kawasan Industri Jababeka Tbk
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Kalbe Farma Tbk
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Limas Stokhomindo Tbk
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Bank Lippo Tbk
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Matahari Putra Prima Tbk
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Bank NISP Tbk
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Universitas Sumatera Utara
Agt04-Jan05
FebJul05
Agt05-Jan06
Feb-Jul06
Agt06-Jan07
Feb-Jul07
Agt07-Jan08
FebJul08
Agt08Jan09
Feb-Jul09
Agt09Jan10
FebJul10
Agt10Jan 11
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Bank Pan Indonesia Tbk
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Panin Insurance Tbk
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Tambang Batubara Bukit Asam Tbk
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Ramayana Lestari Sentosa Tbk
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Bentoel International Investama Tbk
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Semen Cibinong Tbk (Holcim)
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Semen Gresik (Persero) Tbk
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Summarecon Agung Tbk
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Timah Tbk
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Pabrik Kertas Tjiwi Kimia Tbk
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Telekomunikasi Indonesia Tbk
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Tempo Scan Pacific Tbk
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United Tractors Tbk
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Unilever Indonesia Tbk
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Adhi Karya (Persero) Tbk
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Bank Rakyat Indonesia (Persero) Tbk
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BFI Finance Indonesia Tbk
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Bank Mandiri (Persero) Tbk
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Bakrieland Development Tbk
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Energi Mega Persada Tbk
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PP London Sumatera Tbk
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Medco Energi International Tbk
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Perusahaan Gas Negara (Persero) Tbk
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Palm Asia Corpora Tbk
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Trimegah Securities Tbk
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Bakrie Sumatra Plantations Tbk
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GT Petrochem Industries Tbk
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Bank Permata Tbk
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Citra Marga Nusaphala Persada Tbk
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Panin Life Tbk
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Multipolar Tbk
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Arpeni Pratama Ocean Line Tbk
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Bakrie Telecom Tbk
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Universitas Sumatera Utara
Agt04-Jan05
FebJul05
Agt05-Jan06
Feb-Jul06
Agt06-Jan07
Feb-Jul07
Agt07-Jan08
FebJul08
Agt08Jan09
Feb-Jul09
Agt09Jan10
FebJul10
Agt10Jan 11
65
Lippo Karawaci Tbk
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Apexindo Pratama Duta Tbk
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Sumalindo Lestari Jaya Tbk
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Total Bangun Persada Tbk
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Bank Bukopin Tbk
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Bhakti Investama Tbk
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Global Mediacom Tbk
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Central Proteinaprima Tbk
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Truba Alam Manunggal Engineering
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Bank Negara Indonesia Tbk
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Sentul City Tbk
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Charoen Pokphand Indonesia Tbk
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Mobile-8 Telecom Tbk
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Tunas Baru Lampung Tbk
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AKR Corporindo Tbk
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Bisi International Tbk
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Darma Henwa Tbk
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Indo Tambangraya Megah Tbk
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Mitra Rajasa Tbk
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Media Nusantara Citra Tbk
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Sampoerna Agro Tbk
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Adaro Energy Tbk
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Bayan Resources Tbk
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Elnusa Tbk
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Indika Energy Tbk
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Jasa Marga Tbk
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Wijaya Karya (Persero) Tbk
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Hexindo Adiperkasa Tbk
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Alam Sutera Realty Tbk
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Bank Tabungan Negara (persero) Tbk
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Benakat Petroleum Energy Tbk
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Delta Dunia Makmur Tbk
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Bumi Serpong Damai Tbk
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Universitas Sumatera Utara
Lampiran 2 Data Manajemen Laba Astra Agro
TAC
TAC/Ait-1
1/Ait-1
Δ Revt/Ait-1
PPET/Ait-1
ALPA 1
ALPA 2
ALPA 3
(Δ Revt Rect)
Lestari
NDAit
Dait
2.95611E-13
-0.030030557
0.9536381
6.84E+10
0.02858316
-0.101
/ Ait-1 0.039645905
3.13311E-13
0.121267406
1.18524868
6.84E+10
0.02858316
-0.101
0.144361574
2.85963E-13
0.629967214
1.28874063
6.84E+10
0.02858316
-0.101
0.604044662
1.86812E-13
0.411034701
1.02588256
6.84E+10
0.02858316
-0.101
1.53379E-13
-0.11303031
1.05701947
6.84E+10
0.02858316
-0.101
0.428841211 0.133544005
-929877000000
0.10154893 0.049732422 0.122814423
1.32076E-13
0.187473676
1.05050599
6.84E+10
0.02858316
-0.101
0.200605067
-0.09282865 0.078173204 0.099666888 0.090917514
TAC
TAC/Ait-1
1/Ait-1
Δ Revt/Ait-1
PPET/Ait-1
ALPA 1
ALPA 2
ALPA 3
(Δ Revt Rect)
NDAit
Dait
0.069340302
0.077827192
2005
-9105000000
2006
-241904000000
2007
-622985000000
2008
543590000000
2009
-324245000000
2010
Aneka
0.002691541 0.075791228 0.178150705
Tambang
0.076855144 0.093685873
0.074163604 0.017894645 -0.08532206 0.179722134 0.049934466 -0.03189691
/ Ait-1
2005
51283271000
1.6549E-13
0.064987817
0.81146584
6.84E+10
0.02858316
-0.101
0.034205905
-158522946000
0.00848689 0.024758711
2006
1.56184E-13
0.371430851
0.75386517
6.84E+10
0.02858316
-0.101
0.303829058
2007
296553070000
0.040667483
1.37134E-13
0.874749949
0.67387926
6.84E+10
0.02858316
-0.101
2008
230822972000
8.30709E-14
-0.200717564
0.43708039
6.84E+10
0.02858316
-0.101
2009
-391102606000
9.76082E-14
-0.085954844
0.57700271
6.84E+10
0.02858316
-0.101
2010
-321173539000
0.019174661 0.038174822 0.032311233
1.00604E-13
0.003312875
0.64760287
6.84E+10
0.02858316
Astra
TAC
TAC/Ait-1
1/Ait-1
Δ Revt/Ait-1
PPET/Ait-1
ALPA 1
ALPA 2
-0.101
0.767891535 0.110576602 0.107735796 0.073325662
-0.0564753 0.036466927 0.041451018 0.054452226 0.060366412
0.028055179
ALPA 3
(Δ Revt Rect)
NDAit
Dait
0.033162612
0.229336647
International
0.03171659 0.07713441 0.060625679 0.016277404
/ Ait-1
2005
7679243000000
2006
-5307970000000
2007
-4725000000000
2008
-1394000000000
2009
-1295000000000
0.196174035 0.086778802 0.081564956 0.021945844 0.016039138
2.5546E-14
0.429370373
0.45989014
6.84E+10
0.02858316
-0.101
1.63488E-14
-0.101746595
0.34015689
6.84E+10
0.02858316
-0.101
0.397320484 0.094271288
1.72624E-14
0.25332375
0.41319339
6.84E+10
0.02858316
-0.101
0.224777483
1.57431E-14
0.423189547
0.5135233
6.84E+10
0.02858316
-0.101
0.416120907
1.23854E-14
0.018107506
0.47283874
6.84E+10
0.02858316
-0.101
0.000619272
2010
11459000000000
0.128842564
1.12438E-14
0.353785783
0.51869842
6.84E+10
0.02858316
-0.101
International
TAC
TAC/Ait-1
1/Ait-1
Δ Revt/Ait-1
PPET/Ait-1
ALPA 1
ALPA 2
ALPA 3
-0.03579732 0.033963116
-0.05098148 -0.04760184
0.030665177
0.33341204
-0.03869133 0.046704315 0.041883753
0.016745486
(Δ Revt Rect)
NDAit
Dait
0.170726317
Universitas Sumatera Utara
Nikel
/ Ait-1
2005
-123002790000
0.008177887
0.217919098
0.131548357 0.114040259 0.093254987 0.158079851 0.127995572 0.120931106
2006
113554839000
0.007002552
6.16667E-14
0.206165536
1.2048071
6.84E+10
0.02858316
-0.101
0.103197032
2007
-2141087385000
-0.11203455
5.2326E-14
0.512959995
1.12296273
6.84E+10
0.02858316
-0.101
2008
759021500000
5.64129E-14
-0.425631446
1.50162872
6.84E+10
0.02858316
-0.101
2009
-338558220000
4.97905E-14
-0.356136939
1.20175486
6.84E+10
0.02858316
-0.101
2010
-1833363810000
0.042818628 0.016856972 0.096245185
0.564667645 0.380272851 0.367365219
5.24965E-14
0.228387402
1.29966309
6.84E+10
0.02858316
-0.101
0.024685921
Indofood
TAC
TAC/Ait-1
1/Ait-1
Δ Revt/Ait-1
PPET/Ait-1
ALPA 1
ALPA 2
ALPA 3
(Δ Revt Rect)
NDAit
Dait
6.64854E-14
0.089483636
1.37388695
6.84E+10
0.02858316
-0.101
0.074239895
Sukses
0.12337047 0.121042811 -0.01877956 0.200898479 0.1111386
/ Ait-1
2005
-676660958941
2006
-953721000000
2007
-1633402000000
2008
-1650417000000
2009
-238646000000
2010
-3957092000000
0.043172692 0.064501256 0.099813176 0.055556698 0.006027737 0.097989169
Indosat
TAC
TAC/Ait-1
6.38025E-14
0.053984731
0.62578637
6.84E+10
0.02858316
-0.101
0.041327095
6.76312E-14
0.214857945
0.72653387
6.84E+10
0.02858316
-0.101
0.220213584
6.11075E-14
0.361557785
1.11117832
6.84E+10
0.02858316
-0.101
0.319501805
3.36622E-14
0.368297495
0.71297801
6.84E+10
0.02858316
-0.101
2.52581E-14
-0.041889219
0.59994351
6.84E+10
0.02858316
-0.101
0.364134118 0.034212887
2.47629E-14
0.031263935
0.63901818
6.84E+10
0.02858316
-0.101
1/Ait-1
Δ Revt/Ait-1
PPET/Ait-1
ALPA 1
ALPA 2
ALPA 3
0.057411318 0.062171852 0.098476477 0.059017545
0.014238626 -0.0023294 -0.0013367 0.003460847 0.053578963
0.020260851
-0.0596067 0.062014566
(Δ Revt Rect)
NDAit
Dait
-0.0359746
/ Ait-1 3.58777E-14
0.04160683
1.25834315
6.84E+10
0.02858316
-0.101
0.047055325
3.04998E-14
0.019813138
1.27819431
6.84E+10
0.02858316
-0.101
0.016370995
2.92153E-14
0.124138317
1.49479617
6.84E+10
0.02858316
-0.101
0.131168683
2.20726E-14
0.047911574
1.40113212
6.84E+10
0.02858316
-0.101
1.93449E-14
-0.005147996
1.44735234
6.84E+10
0.02858316
-0.101
0.041074859 0.006007275
-6191710000000
-0.10230006 0.049386726 0.112491692
1.81681E-14
0.02549893
1.41895087
6.84E+10
0.02858316
-0.101
0.022532058
0.122794588 0.126036533 0.144633927 0.138274689 0.144456895 0.140864353
TAC
TAC/Ait-1
1/Ait-1
Δ Revt/Ait-1
PPET/Ait-1
ALPA 1
ALPA 2
ALPA 3
(Δ Revt Rect)
NDAit
Dait
0.021655189
0.074481416
2005
-3692551000000
2006
-4259530000000
2007
-6231886000000
2008
-4634713000000
2009
-2552964000000
2010
Tambang
0.132480236 0.129914683 0.182066326
Batubara 2005
-0.00968565 -0.00387815 -0.0374324 0.035974629 0.095070169 0.028372661
/ Ait-1 125998000000
0.052826227
4.19262E-13
0.161086493
0.52715248
6.84E+10
0.02858316
-0.101
0.094614113
Universitas Sumatera Utara
2006
148173000000
0.052179287 0.195510298
3.52151E-13
0.188328303
0.45352134
6.84E+10
0.02858316
-0.101
3.21778E-13
-0.429596935
0.42277878
6.84E+10
0.02858316
-0.101
0.123004976 0.360848773
2007
-607594000000
2008
98194000000
2.54578E-13
1.277426248
0.35264459
6.84E+10
0.02858316
-0.101
1.069661164
1.63763E-13
0.283575964
0.24584927
6.84E+10
0.02858316
-0.101
-480903000000
0.024998021 0.005318361 0.059528174
2009
-32476000000
2010
1.23784E-13
-0.128574608
0.24877249
6.84E+10
0.02858316
Telkom
TAC
TAC/Ait-1
1/Ait-1
Δ Revt/Ait-1
PPET/Ait-1
ALPA 1
ALPA 2
0.018025951 0.030840469
0.070205238 -0.16466983
0.000712561
-0.101
0.262477581 0.065657471
0.012507891 0.006030922 0.018438311
0.01249013
ALPA 3
(Δ Revt Rect)
NDAit
Dait
-0.04108986
/ Ait-1 2005
-13109114000000
2006
-15689611000000
2007
-14870254000000
2008
-13882139000000
2009
-18412778000000
2010
-16221764000000
0.233344652 0.252362032 0.197911846 0.169173151 0.201770049 0.165842696
United
TAC
TAC/Ait-1
0.00406525
0.144879688 0.157664287 0.150222334 0.160914435 0.162649685 0.163278514
-0.00256418
(Δ Revt Rect)
NDAit
Dait
1.78002E-14
0.139899093
1.49065058
6.84E+10
0.02858316
-0.101
0.135292298
1.60847E-14
0.152592323
1.62084222
6.84E+10
0.02858316
-0.101
0.150350636
1.33092E-14
0.108417146
1.53441343
6.84E+10
0.02858316
-0.101
0.113152428
1.21864E-14
0.05759797
1.62363267
6.84E+10
0.02858316
-0.101
0.05579096
1.09582E-14
0.038475052
1.63425493
6.84E+10
0.02858316
-0.101
0.035407701
1.02235E-14
0.009729297
1.63110112
6.84E+10
0.02858316
-0.101
1/Ait-1
Δ Revt/Ait-1
PPET/Ait-1
ALPA 1
ALPA 2
ALPA 3
Tractors
-0.08846496 -0.09469774 -0.04768951 -0.00825872 -0.03912036
/ Ait-1
8.89059E-14
0.395278438
0.86033664
6.84E+10
0.02858316
-0.101
0.310498739
-1593153000000
-0.10355236 0.122525547
7.69076E-14
0.748895126
1.15398582
6.84E+10
0.02858316
-0.101
0.712736872
2009
-1283481000000
-0.05617545
4.3768E-14
0.058591708
0.84100265
6.84E+10
0.02858316
-0.101
0.015171316
2010
1449050000000
0.059375547
4.09755E-14
0.33116353
0.95405024
6.84E+10
0.02858316
-0.101
0.300338687
0.074220823 0.069940522 0.071597202 0.090462571 0.081180542 0.084593484
Holcim
TAC
TAC/Ait-1
1/Ait-1
Δ Revt/Ait-1
PPET/Ait-1
ALPA 1
ALPA 2
ALPA 3
(Δ Revt Rect)
NDAit
2005
2211000000
2006
-693401000000
2007
-1164741000000
2008
0.000326618 0.065207024
1.47724E-13
0.647810792
0.98277919
6.84E+10
0.02858316
-0.101
0.508932224
9.40394E-14
0.04121945
0.77933557
6.84E+10
0.02858316
-0.101
0.071079222
0.074547441 0.004733497 -0.03195516 -0.03206298 0.025005092 0.143969031
Dait
/ Ait-1 2005
-544519000000
2006
-276877000000
2007
-695078000000
0.072405561 0.037802985 0.098371518
1.32972E-13
0.086313194
1.23246653
6.84E+10
0.02858316
-0.101
1.36533E-13
-0.00333169
1.2922363
6.84E+10
0.02858316
-0.101
0.082412871 0.008600108
1.41526E-13
0.107801529
1.34890514
6.84E+10
0.02858316
-0.101
0.097390461
0.112540372 0.120911235 0.123241323
0.04013481 0.083108251 0.024869804
Universitas Sumatera Utara
2008
-896161000000
2009
-647114000000
2010
-233304000000
0.124324351 0.078829965 0.032111803
1.3873E-13
0.220046197
1.36436014
6.84E+10
0.02858316
-0.101
0.198110776
1.21818E-13
0.073435023
1.25358202
6.84E+10
0.02858316
-0.101
0.076458174
1.37639E-13
0.002299678
1.76743457
6.84E+10
0.02858316
-0.101
0.004018655
0.122108456 -0.11559768 0.168281364
-0.00221589 0.036767715 0.136169561
Keterangan : : Discretionary Accrual perusahaan i pada periode Dait ke t NDAit : Non Discretionary Accrual perusahaan i pada periode ke t Tait : Total Akrual perusahaan i pada periode ke t Nit : Laba bersih perusahaan i pada periode ke t : Aliran kas dari aktivitas operasi perusahaan i pada periode ke CFOit t Ait-1 : Total aktiva perusahaan i pada periode ke t-1 Δ Revt : Perubahan pendapatan perusahaan i pada periode ke t PPET :Aktiva tetap perusahaan pada periode ke t : Perubahan piutang perusahaan i pada periode ke t ∆Rect
Universitas Sumatera Utara
Lampiran 3 Data Hipotesis Pertama 2005 Astra Agro Lestari Tbk Aneka Tambang (Persero) Tbk Astra International Tbk International Nickel Ind .Tbk Indofood Sukses Makmur Tbk Indosat Tbk Tambang Batubara Bukit Asam Tbk Telekomunikasi Indonesia Tbk United Tractors Tbk Holcim
KI 0.796847164 0.748697765 0.501148083 0.820699776 0.515279075 0.550369485
KM KDK 0.000705194 0.375 0.0001663 0.4 0.000508602 0.3 0.000459268 0.3 0.000479657 0.3 0.000181566 0.333333333
0.650174381 0.674792047 0.581336104 0.896620415
0.013653299 0.333333333 3.88552E-06 0.4 0.000404943 0.428571429 0 0.5
2006 Astra Agro Lestari Tbk Aneka Tambang (Persero) Tbk Astra International Tbk International Nickel Ind .Tbk Indofood Sukses Makmur Tbk Indosat Tbk Tambang Batubara Bukit Asam Tbk Telekomunikasi Indonesia Tbk United Tractors Tbk Holcim
KI 0.796847164 0.738056581 0.501148083 0.820699776 0.515279075 0.551021649
KM KDK 0.000134625 0.5 0.000119123 0.4 0.000287524 0.5 0.000417115 0.3 0.000451224 0.3 0.000276043 0.333333333
0.650174381 0.672850448 0.58453763 0.921617297
0.003548191 0.333333333 2.80873E-06 0.4 1.19231E-07 0.333333333 0 0.5
2007 Astra Agro Lestari Tbk Aneka Tambang (Persero) Tbk Astra International Tbk International Nickel Ind .Tbk Indofood Sukses Makmur Tbk Indosat Tbk
KI 0.796847164 0.748697765 0.501148083 0.820699776 0.515279075 0.607833699
KM 5.96922E-05 0.0001663 0.000275173 0.000340628 0.000457086 0.000115018
KDK 0.375 0.25 0.5 0.3 0.3 0.3
JDK
KA
8 5 10 10 10 9
3 5 3 3 4 5
1 1 1 1 1 1
PBV 2.94 2.25 2.02 1.03 1.99 2.08
6 5 7 6
4 7 3 3
1 1 1 1
2.02 5.11 2.55 1.98
JDK
KuA
KA
6 5 10 10 10 9
3 3 3 2 4 5
1 1 1 1 1 1
PBV 7.22 3.56 2.84 2.03 2.59 2.41
6 5 6 6
4 7 3 3
1 1 1 1
3.54 7.25 4.07 2.45
1 1 1 1 1 1
PBV 10.86 4.87 4.10 7.32 3.41 2.84
JDK 8 4 10 10 10 10
KuA
KA
KuA 3 5 3 3 4 5
Universitas Sumatera Utara
Tambang Batubara Bukit Asam Tbk Telekomunikasi Indonesia Tbk United Tractors Tbk Holcim
0.870921374 0.690201434 0.58453763 0.890798669
0.002389837 0.333333333 1.16052E-06 0.4 7.65883E-06 0.375 0 0.428571429
2008 Astra Agro Lestari Tbk Aneka Tambang (Persero) Tbk Astra International Tbk International Nickel Ind .Tbk Indofood Sukses Makmur Tbk Indosat Tbk Tambang Batubara Bukit Asam Tbk Telekomunikasi Indonesia Tbk United Tractors Tbk Holcim
KI 0.796847164 0.651053032 0.501148083 0.820699776 0.500499998 0.883249577
KM KDK 2.54009E-06 0.428571429 5.28981E-05 0.4 0.000396581 0.5 0.000113181 0.3 0.000489578 0.3 9.01741E-05 0.4
0.870921374 0.692590786 0.594969694 0.877457177
0.002389837 0.4 1.17502E-06 0.4 4.31035E-06 0.375 0 0.428571429
2009 Astra Agro Lestari Tbk Aneka Tambang (Persero) Tbk Astra International Tbk International Nickel Ind .Tbk Indofood Sukses Makmur Tbk Indosat Tbk Tambang Batubara Bukit Asam Tbk Telekomunikasi Indonesia Tbk United Tractors Tbk Holcim
KI 0.796847164 0.651053032 0.501148083 0.798589169 0.500499998 0.792921297
0 5.36856E-05 0.000365951 2.09333E-07 0.000443976 1.84029E-06
0.890623469 0.615635734 0.594969694 0.909637199
0.001664401 0.4 1.17502E-06 0.4 6.11384E-06 0.375 0 0.428571429
2010 Astra Agro Lestari Tbk Aneka Tambang (Persero) Tbk
KI 0.796847164 0.651053032
KM
KM
KDK 0.428571429 0.4 0.5 0.3 0.3 0.4
KDK 0 0.428571429 5.36856E-05 0.5
6 5 8 7 JDK
4 7 3 3 KA
0 1 1 1
9.88 6.06 5.42 5.94
7 5 10 10 10 10
3 5 3 3 4 5
1 1 1 1 1 1
PBV 2.99 1.29 1.29 1.15 0.96 1.79
5 5 8 7
3 7 3 3
1 1 1 1
3.98 4.35 1.32 1.90
JDK
KuA
KA
7 5 10 10 10 10
3 5 3 3 4 5
1 1 1 1 1 1
PBV 6.10 2.59 3.82 2.25 3.28 1.70
5 5 8 7
3 8 3 3
1 1 1 1
7.40 5.03 4.18 4.16
1 1
PBV 5.72 2.44
JDK
KuA
KA 7 4
KuA 3 6
Universitas Sumatera Utara
Astra International Tbk International Nickel Ind .Tbk Indofood Sukses Makmur Tbk Indosat Tbk Tambang Batubara Bukit Asam Tbk Telekomunikasi Indonesia Tbk United Tractors Tbk Holcim
0.501148083 0.798589169 0.500499998 0.792921297
0.000366322 0.454545455 2.09333E-07 0.3 0.000443976 0.3 1.84029E-06 0.4
11 10 10 10
3 3 4 5
1 1 1 1
4.48 3.21 2.55 1.64
0.901542222 0.646457205 0.594969694 0.92575426
0.000173167 0.4 1.17502E-06 0.4 0 0.5 0 0.428571429
5 5 6 7
3 5 3 3
1 1 1 1
8.31 3.61 4.91 2.53
Keterangan : KI : Kepemilikan Institusional KM : Kepemilikan Manajerial KDK : Komposisi Dewan Komisaris JDK : Jumlah Dewan Komisaris KA : Komite Audit KuA : Kualitas Audit PBV : Price to Book Value
Universitas Sumatera Utara
Lampiran 4 Data Hipotesis Kedua (Moderating)
2005 Astra Agro Lestari Tbk Aneka Tambang (Persero) Tbk Astra International Tbk International Nickel Ind .Tbk Indofood Sukses Makmur Tbk Indosat Tbk Tambang Batubara Bukit Asam Tbk Telekomunikasi Indonesia Tbk United Tractors Tbk Holcim
Manajemen Laba 0.074163604 0.077827192 0.229336647 0.12337047 0.014238626 -0.009685648 0.074481416 -0.088464964 0.074547441 0.04013481
Residual_1 0.017345725 0.070949429 0.182392612 0.053283504 -0.017357064 -0.020599499 0.001303495 -0.056811694 0.041982955 -0.005168717
2006 Astra Agro Lestari Tbk Aneka Tambang (Persero) Tbk Astra International Tbk International Nickel Ind .Tbk Indofood Sukses Makmur Tbk Indosat Tbk Tambang Batubara Bukit Asam Tbk Telekomunikasi Indonesia Tbk United Tractors Tbk Holcim
Manajemen Laba 0.017894645 0.03171659 -0.050981482 0.121042811 -0.002329404 -0.003878151 0.070205238 -0.094697745 0.004733497 0.083108251
Residual_1 -0.020614138 -0.006763897 -0.08181372 0.034833314 -0.03382227 -0.015181259 0.033570917 -0.06289888 -0.030554464 0.035980416
2007 Astra Agro Lestari Tbk Aneka Tambang (Persero) Tbk Astra International Tbk International Nickel Ind .Tbk Indofood Sukses Makmur Tbk Indosat Tbk Tambang Batubara Bukit Asam Tbk Telekomunikasi Indonesia Tbk United Tractors Tbk Holcim
Manajemen Laba -0.085322055 0.07713441 -0.04760184 -0.018779563 -0.001336699 -0.037432399 -0.164669829 -0.047689512 -0.031955159 0.024869804
Residual_1 -0.139805574 0.062110185 -0.078389413 -0.088437486 -0.032850764 -0.058189225 -3.14E-16 -0.017150986 -0.070755854 -0.028815288
Universitas Sumatera Utara
2008 Astra Agro Lestari Tbk Aneka Tambang (Persero) Tbk Astra International Tbk International Nickel Ind .Tbk Indofood Sukses Makmur Tbk Indosat Tbk Tambang Batubara Bukit Asam Tbk Telekomunikasi Indonesia Tbk United Tractors Tbk Holcim
Manajemen Laba 0.179722134 0.060625679 0.016745486 0.200898479 0.003460847 0.035974629 0.01249013 -0.008258716 -0.032062976 -0.002215894
Residual_1 0.132884572 0.061284269 -0.01448114 0.132063084 -0.027092122 0.002863553 -0.043898715 0.022105379 -0.071612908 -0.054927305
2009 Astra Agro Lestari Tbk Aneka Tambang (Persero) Tbk Astra International Tbk International Nickel Ind .Tbk Indofood Sukses Makmur Tbk Indosat Tbk Tambang Batubara Bukit Asam Tbk Telekomunikasi Indonesia Tbk United Tractors Tbk Holcim
Manajemen Laba 0.049934466 0.016277404 0.030665177 0.1111386 0.053578963 0.095070169 0.000712561 -0.039120364 0.025005092 0.036767715
Residual_1 0.003106089 0.016933146 -4.51E-04 0.044325414 0.023190907 0.068870826 -0.054490741 0.013134991 -0.014551362 -0.01829224
2010 Astra Agro Lestari Tbk Aneka Tambang (Persero) Tbk Astra International Tbk International Nickel Ind .Tbk Indofood Sukses Makmur Tbk Indosat Tbk Tambang Batubara Bukit Asam Tbk Telekomunikasi Indonesia Tbk United Tractors Tbk Holcim
Manajemen Laba -0.031896909 0.028055179 0.170726317 0.024685921 -0.035974603 0.028372661 -0.041089863 -0.002564182 0.143969031 0.136169561
Residual_1 -0.078725286 0.055979808 0.132791284 -0.042127265 -0.066362659 0.002173318 -0.091697208 -0.001383133 0.120680406 0.07993336
Universitas Sumatera Utara
Lampiran 5 Tabel Median Variabel Independen, Dependen dan Moderating Tabel 5.1.1. Nilai Tengah Data Kepemilikan Institusional Perusahaan
Rata-rata KI periode 2005-2010
Astra International Tbk
0.501148083
Indofood Sukses Makmur Tbk
0.507889537
United Tractors Tbk
0.589220074
Telekomunikasi Indonesia Tbk
0.665421276
Indosat Tbk
0.696386167
Aneka Tambang (Persero) Tbk
0.698101868
Astra Agro Lestari Tbk
0.796847164
Tambang Batubara Bukit Asam Tbk
0.8057262
International Nickel Ind .Tbk
0.813329574
Holcim
0.903647503
Median Kepemilikan Institusional
0.697244018
Tabel 5.1.2. Nilai Tengah Data Kepemilikan Manajerial Perusahaan Holcim
Rata-rata KM periode 2005-2010 0
Tambang Batubara Bukit Asam Tbk
1.89664E-06
International Nickel Ind .Tbk
7.05243E-05
Indofood Sukses Makmur Tbk
0.000101999
Aneka Tambang (Persero) Tbk
0.00011108
Astra International Tbk
0.000150342
Telekomunikasi Indonesia Tbk
0.000221768
United Tractors Tbk
0.000366692
Indosat Tbk
0.000460916
Astra Agro Lestari Tbk
0.003969789
Median Kepemilikan Manajerial
0.000130711
Universitas Sumatera Utara
Tabel 5.1.3. Nilai Tengah Data Komposisi Dewan Komisaris Perusahaan
Rata-rata KDK periode 20052010
International Nickel Ind .Tbk
0.3
Indofood Sukses Makmur Tbk
0.3
Indosat Tbk
0.361111111
Tambang Batubara Bukit Asam Tbk
0.366666667
Aneka Tambang (Persero) Tbk
0.391666667
United Tractors Tbk
0.39781746
Telekomunikasi Indonesia Tbk
0.4
Astra Agro Lestari Tbk
0.422619048
Holcim
0.452380952
Astra International Tbk
0.459090909
Median Komposisi Dewan Komisaris
0.394742063
Tabel 5.1.4. Nilai Tengah Data Jumlah Dewan Komisaris Perusahaan
Rata-rata JDK periode 2005-2010
Aneka Tambang (Persero) Tbk
4.666666667
Telekomunikasi Indonesia Tbk
5
Tambang Batubara Bukit Asam Tbk
5.5
Holcim
6.666666667
Astra Agro Lestari Tbk
7.166666667
United Tractors Tbk
7.166666667
Indosat Tbk
9.666666667
International Nickel Ind .Tbk
10
Indofood Sukses Makmur Tbk
10
Astra International Tbk
10.16666667
Median Jumlah Dewan Komisaris
7.166666667
Universitas Sumatera Utara
Tabel 5.1.5. Nilai Tengah Data Komite Audit Perusahaan International Nickel Ind .Tbk
Rata-rata KA periode 2005-2010 2.833333333
Astra Agro Lestari Tbk
3
Astra International Tbk
3
United Tractors Tbk
3
Holcim
3
Tambang Batubara Bukit Asam Tbk
3.5
Indofood Sukses Makmur Tbk
4
Aneka Tambang (Persero) Tbk
4.833333333
Indosat Tbk Telekomunikasi Indonesia Tbk Median Komite Audit
5 6.833333333 3.25
Tabel 5.1.6. Nilai Tengah Data Kualitas Audit Perusahaan Tambang Batubara Bukit Asam Tbk
Rata-rata KuA periode 2005-2010 0.833333333
Astra Agro Lestari Tbk
1
Aneka Tambang (Persero) Tbk
1
Astra International Tbk
1
International Nickel Ind .Tbk
1
Indofood Sukses Makmur Tbk
1
Indosat Tbk
1
Telekomunikasi Indonesia Tbk
1
United Tractors Tbk
1
Holcim
1
Median Kualitas Audit
1
Universitas Sumatera Utara
Tabel 5.1.7. Nilai Tengah Data Manajemen Laba Perusahaan
Rata-rata ML periode 2005-2010
Telekomunikasi Indonesia Tbk
-0.046799247
Tambang Batubara Bukit Asam Tbk
-0.007978391
Indofood Sukses Makmur Tbk
0.005272955
Indosat Tbk
0.01807021
United Tractors Tbk
0.030706154
Astra Agro Lestari Tbk
0.034082647
Aneka Tambang (Persero) Tbk
0.048606076
Holcim
0.053139041
Astra International Tbk
0.058148384
International Nickel Ind .Tbk
0.09372612
Median Manajemen Laba
0.032394401
Tabel 5.1.8. Nilai Tengah Data Nilai Perusahaan Perusahaan
Rata-rata PBV periode 20052010
Indosat Tbk
2.076666667
Indofood Sukses Makmur Tbk
2.463333333
International Nickel Ind .Tbk
2.831666667
Aneka Tambang (Persero) Tbk
2.833333333
Astra International Tbk
3.091666667
Holcim United Tractors Tbk
3.16 3.741666667
Telekomunikasi Indonesia Tbk
5.235
Tambang Batubara Bukit Asam Tbk
5.855
Astra Agro Lestari Tbk
5.971666667
Median PBV
3.125833333
Universitas Sumatera Utara
Lampiran 6 Hasil Olah Data untuk Hipotesis Pertama Descriptive Statistics Mean
Std. Deviation
N
Y
3.7260
2.19166
60
KI
.6978
.14180
60
KM
.0005
.00184
60
KDK
.3851
.06871
60
JDK
7.6000
2.15658
60
KA
3.9000
1.32384
60
KuA
.9833
.12910
60
Universitas Sumatera Utara
Correlations PBV Pearson Correlation
Sig. (1-tailed)
N
PBV
KI
KM
KDK
JDK
KA
KuA
1.000
.259
-.039
.109
-.361
.027
-.369
KI
.259
1.000
-.028
.116
-.336
-.188
-.160
KM
-.039
-.028
1.000
-.159
-.119
-.036
-.132
KDK
.109
.116
-.159
1.000
-.300
-.068
.099
JDK
-.361
-.336
-.119
-.300
1.000
-.365
.097
KA
.027
-.188
-.036
-.068
-.365
1.000
-.010
KuA
-.369
-.160
-.132
.099
.097
-.010
1.000
PBV
.
.023
.382
.203
.002
.418
.002
KI
.023
.
.415
.188
.004
.075
.111
KM
.382
.415
.
.112
.183
.394
.158
KDK
.203
.188
.112
.
.010
.303
.226
JDK
.002
.004
.183
.010
.
.002
.230
KA
.418
.075
.394
.303
.002
.
.470
KuA
.002
.111
.158
.226
.230
.470
.
PBV
60
60
60
60
60
60
60
KI
60
60
60
60
60
60
60
KM
60
60
60
60
60
60
60
KDK
60
60
60
60
60
60
60
JDK
60
60
60
60
60
60
60
KA
60
60
60
60
60
60
60
KuA
60
60
60
60
60
60
60
Model Summaryb
Model 1
R
R Square
.523a
.274
Adjusted R
Std. Error of the
Square
Estimate .192
1.97055
Durbin-Watson 2.082
a. Predictors: (Constant), X6, X5, X3, X2, X1, X4 b. Dependent Variable: Y
Universitas Sumatera Utara
ANOVAb Model 1
Sum of Squares Regression
Df
Mean Square
77.598
6
12.933
Residual
205.802
53
3.883
Total
283.399
59
F
Sig.
3.331
.007a
a. Predictors: (Constant), KuA, KA, KDK, KM, KI, JDK b. Dependent Variable: Y
Coefficientsa Standardized Unstandardized Coefficients Model
B
1
12.243
4.149
.952
2.096
-153.486
KDK
(Constant)
Std. Error
Coefficients Beta
Collinearity Statistics t
Sig.
Tolerance
VIF
2.951
.005
.062
.454
.652
.745
1.342
147.110
-.129
-1.043
.302
.902
1.109
.050
4.142
.002
.012
.990
.813
1.231
JDK
-.364
.156
-.358
-2.325
.024
.578
1.730
KA
-.165
.231
-.099
-.714
.479
.705
1.418
KuA
-5.806
2.047
-.342
-2.836
.006
.942
1.061
KI KM
a. Dependent Variable: Y
Universitas Sumatera Utara
Collinearity Diagnosticsa Variance Proportions
Condition Model Dimension 1
Eigenvalue
Index
(Constant)
KI
KM
KDK
JDK
KA
KuA
1
5.845
1.000
.00
.00
.00
.00
.00
.00
.00
2
.913
2.530
.00
.00
.89
.00
.00
.00
.00
3
.121
6.959
.00
.00
.00
.00
.13
.36
.00
4
.072
8.993
.00
.14
.00
.04
.20
.18
.00
5
.030
13.892
.00
.41
.01
.38
.03
.04
.03
6
.016
19.356
.00
.01
.00
.31
.18
.07
.72
7
.003
43.436
1.00
.44
.10
.26
.45
.34
.25
a. Dependent Variable: Y
Residuals Statisticsa Minimum
Maximum
Mean
Std. Deviation
N
Predicted Value
2.1351
9.8800
3.7260
1.14683
60
Std. Predicted Value
-1.387
5.366
.000
1.000
60
.357
1.971
.616
.274
60
2.1018
4.9431
3.6409
.81294
59
-3.13591
7.05972
.00000
1.86766
60
Std. Residual
-1.591
3.583
.000
.948
60
Stud. Residual
-1.638
3.645
-.002
.993
59
-3.32414
7.30701
-.01921
2.03820
59
-1.666
4.171
.009
1.035
59
Mahal. Distance
.955
58.017
5.900
9.530
60
Cook's Distance
.000
.068
.012
.016
59
Centered Leverage Value
.016
.983
.100
.162
60
Standard Error of Predicted Value Adjusted Predicted Value Residual
Deleted Residual Stud. Deleted Residual
a. Dependent Variable: Y
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Universitas Sumatera Utara
One-Sample Kolmogorov-Smirnov Test Unstandardized Residual N Normal Parametersa
60 Mean Std. Deviation
Most Extreme Differences
.0000000 1.86766354
Absolute
.106
Positive
.106
Negative
-.071
Kolmogorov-Smirnov Z
.822
Asymp. Sig. (2-tailed)
.509
a. Test distribution is Normal.
Universitas Sumatera Utara
Lampiran 7a Hasil Olah Data untuk Hipotesis Kedua (Moderating); Persamaan pertama moderating dengan uji residual.
Model Summaryb
Model
R
R Square .520a
1
Adjusted R
Std. Error of the
Square
Estimate
.270
.187
Durbin-Watson
.06678
1.797
a. Predictors: (Constant), KI, KM, KDK, JDK, KA, KuA b. Dependent Variable: M
ANOVAb Sum of Model
Mean
Squares
1
Df
Square
F
Sig.
6 .015 3.269 .008a
Regression
.087
Residual
.236
53 .004
Total
.324
59
a. Predictors: (Constant), KI, KM, KDK, JDK, KA, KuA b. Dependent Variable: M Coefficientsa Standardized Unstandardized Coefficients Model
B
1
-.166
.141
KI
.073
.071
KM
3.616
KDK
(Constant)
Std. Error
Coefficients
Collinearity Statistics
Beta
t
Sig.
Tolerance
VIF
-1.183
.242
.140
1.028
.309
.745
1.342
4.985
.090
.725
.471
.902
1.109
-.077
.140
-.071
-.545
.588
.813
1.231
JDK
.003
.005
.097
.629
.532
.578
1.730
KA
-.016
.008
-.291
-2.081
.042
.705
1.418
KuA
.213
.069
.372
3.074
.003
.942
1.061
Universitas Sumatera Utara
Collinearity Diagnosticsa Variance Proportions Model Dimension 1
Eigenvalue
Condition Index (Constant)
X1
X2
X3
X4
X5
X6
1
5.845
1.000
.00
.00
.00
.00
.00
.00
.00
2
.913
2.530
.00
.00
.89
.00
.00
.00
.00
3
.121
6.959
.00
.00
.00
.00
.13
.36
.00
4
.072
8.993
.00
.14
.00
.04
.20
.18
.00
5
.030
13.892
.00
.41
.01
.38
.03
.04
.03
6
.016
19.356
.00
.01
.00
.31
.18
.07
.72
7
.003
43.436
1.00
.44
.10
.26
.45
.34
.25
a. Dependent Variable: M
Residuals Statisticsa Minimum
Maximum
Mean
Std. Deviation
N
Predicted Value
-.1647
.0862
.0287
.03850
60
Std. Predicted Value
-5.023
1.494
.000
1.000
60
.012
.067
.021
.009
60
-.0552
.0824
.0314
.02956
59
-.13981
.18239
.00000
.06329
60
Std. Residual
-2.094
2.731
.000
.948
60
Stud. Residual
-2.130
2.861
.004
.999
59
-.14470
.20010
.00061
.06983
59
-2.206
3.082
.010
1.023
59
Mahal. Distance
.955
58.017
5.900
9.530
60
Cook's Distance
.000
.114
.013
.022
59
Centered Leverage Value
.016
.983
.100
.162
60
Standard Error of Predicted Value Adjusted Predicted Value Residual
Deleted Residual Stud. Deleted Residual
a. Dependent Variable: M
Universitas Sumatera Utara
Lampiran 7b Hasil Olah Data untuk Hipotesis Kedua (Moderating); Persamaan kedua moderating dengan uji residual. Descriptive Statistics Mean Unstandardized Residual
Std. Deviation
N
-2.9201179E-17
.06328893
60
3.7260
2.19166
60
M
Correlations Unstandardized Residual Pearson Correlation
Sig. (1-tailed)
PBV
Unstandardized Residual
1.000
-.414
M
-.414
1.000
.
.001
.001
.
Unstandardized Residual
60
60
M
60
60
Unstandardized Residual M
N
Variables Entered/Removedb
Model 1
Variables
Variables
Entered
Removed
Ya
Method . Enter
a. All requested variables entered. b. Dependent Variable: Unstandardized Residual
Model Summaryb
Model 1
R .414a
R Square .171
Adjusted R
Std. Error of the
Square
Estimate .157
.05810645
Durbin-Watson 1.868
Universitas Sumatera Utara
Model Summaryb
Model
R
R Square
.414a
1
Adjusted R
Std. Error of the
Square
Estimate
.171
.157
Durbin-Watson
.05810645
1.868
a. Predictors: (Constant), M b. Dependent Variable: Unstandardized Residual ANOVAb Model
Sum of Squares
1
df
Mean Square
Regression
.040
1
.040
Residual
.196
58
.003
Total
.236
59
F
Sig. .001a
11.994
a. Predictors: (Constant), M b. Dependent Variable: Unstandardized Residual
Coefficientsa Standardized Unstandardized Coefficients Model 1
B (Constant) Y
Std. Error .045
.015
-.012
.003
Coefficients Beta
Collinearity Statistics t
-.414
Sig.
2.991
.004
-3.463
.001
Tolerance
1.000
a. Dependent Variable: Unstandardized Residual
Collinearity Diagnosticsa Variance Proportions Model
Dimension
Eigenvalue
Condition Index
(Constant)
ML
1
1
1.864
1.000
.07
.07
2
.136
3.699
.93
.93
a. Dependent Variable: Unstandardized Residual
Universitas Sumatera Utara
VIF
1.000
Residuals Statisticsa Minimum Predicted Value
Maximum
Mean
Std. Deviation
N
-8.5277468E-2
.0330638
-2.9895068E-17
.02619840
60
-3.255
1.262
.000
1.000
60
.008
.026
.010
.003
60
-8.6575150E-2
.0358104
.0001123
.02607538
60
-1.00373432E-1
.16199966
.00000000
.05761191
60
Std. Residual
-1.727
2.788
.000
.991
60
Stud. Residual
-1.760
2.826
.000
1.008
60
-1.04240015E-1
.16648413
-1.12251769E-4
.05961837
60
-1.794
3.017
.007
1.032
60
Mahal. Distance
.002
10.595
.983
1.777
60
Cook's Distance
.000
.167
.018
.032
60
Centered Leverage Value
.000
.180
.017
.030
60
Std. Predicted Value Standard Error of Predicted Value Adjusted Predicted Value Residual
Deleted Residual Stud. Deleted Residual
a. Dependent Variable: Unstandardized Residual
Universitas Sumatera Utara
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Universitas Sumatera Utara
Keterangan
:
R
: Nilai hasil uji korelasi pearson
R2
: Nilai hasil uji koefisien determinasi
Adj R : Nilai hasil uji koefisien determinasi yang disesuaikan dengan adanya derajat bebas t
: Nilai hasil uji parsial
F
: Nilai hasil uji pengaruh simultan
KI
: Kepemilikan Institusional
KM
: Kepemilikan Manajerial
KDK : Komposisi Dewan Komisaris JDK
: Jumlah Dewan Komisaris
KA
: Komite Audit
KuA
: Kualitas Audit
Y
: Price to Book Value
M
: Manajemen Laba
Universitas Sumatera Utara
