125
SIDO
√
X
√
X
√
X
126
SKBM
√
√
√
X
√
X
127
SKLT
√
X
√
X
√
X
128
SQBB
√
√
√
X
√
X
129
STTP
√
X
√
X
√
X
130
TCID
√
X
√
X
√
X
131
TSPC
√
√
√
√
√
30
132
ULTJ
√
√
√
√
√
31
133
UNVR
√
√
√
√
√
32
Lampiran 2
Sampel Penelitian
No
Kode
Perusahaan
1
ALDO
PT. Alkindo Naratama Tbk
2
ALMI
PT. Alumindo Light Metal Industry Tbk
3
BUDI
PT. Budi Starch Sweetener Tbk
4
CTBN
PT. Citra Tubindo Tbk
5
ETWA
PT. Eterindo Wahanatama Tbk
6
GDST
PT. Gunawan Dianjaya Steel Tbk
7
IGAR
PT. Champion Pacifik Indonesia Tbk
8
INAI
PT. Indal Aluminium Industry Tbk
9
JPRS
PT. Jaya Pari Steel Tbk
10
KDSI
PT. Kedawung Setia Industrial Tbk
11
LION
PT. Lion Metal Works Tbk
23
ICPB
PT. Indofood CPB Sukses Makmur Tbk
24
KAEF
PT. Kimia Farma (Persero) Tbk
25
LMPI
PT. Langgeng Makmur Industry Tbk
26
MBTO
PT. Martina Berto Tbk
27
MERK
PT. Merch Tbk
28
MYOR
PT. Mayora Indah Tbk
29
PYFA
PT. Pyridam Parma Tbk
30
TSPC
PT. Tempo Scan Pacifik Tbk
31
ULTJ
PT. Ultrajaya Milk Industry & Trading Company Tbk
32
UNVR
PT. Unilever Indonesia Tbk
Lampiran 4
HASIL UJI STATISTIK DESKRIPTIF
Lampiran 5
Lampiran 6
Lampiran 7
HASIL UJI MULTIKOLONIERITAS
Coefficientsa
Model
Unstandardized
Coefficients
Standardized
Coefficients Collinearity Statistics
B Std. Error Beta Tolerance VIF
1 (Constant) -.156 .095
KOMITE AUDIT .049 .024 .223 .856 1.168
PROPORSI DEWAN
KOMISARIS INDEPENDEN
.008 .102 .009 .842 1.188
KEPEMILIKAN MANAJERIAL .082 .043 .203 .862 1.160
KUALITAS AUDITOR .011 .018 .064 .897 1.114
PROFITABILITAS .046 .104 .048 .883 1.200
a. Dependent Variable: MANAJEMEN LABA
Lampiran 8
Lampiran 9
c. Predictors: (Constant), PROFITABILITAS, KOMITE AUDIT, KUALITAS AUDITOR, KEPEMILIKAN
MANAJERIAL, PROPORSI DEWAN KOMISARIS INDEPENDEN
d. Dependent Variable: MANAJEMEN LABA
Lampiran 10
Lampiran 11
HASIL UJI KOEFISIEN DETERMINASI
Model Summaryb
Model R R Square Adjusted R Square Std. Error of the Estimate
1 .312a .098 .049 .08347
a. Predictors: (Constant), PROFITABILITAS, KOMITE AUDIT, KUALITAS AUDITOR, KEPEMILIKAN
MANAJERIAL, PROPORSI DEWAN KOMISARIS INDEPENDEN
b. Dependent Variable: MANAJEMEN LABA
Hasil Uji F
ANOVAb
Model Sum of Squares Df Mean Square F Sig.
1 Regression .070 5 .014 2.012 .084a
Residual .648 93 .007
Total .718 98
a. Predictors: (Constant), PROFITABILITAS, KOMITE AUDIT, KUALITAS AUDITOR,
KEPEMILIKAN MANAJERIAL, PROPORSI DEWAN KOMISARIS INDEPENDEN
