LAMPIRAN. Lampiran 1. Daftar Populasi dan Sampel Perusahaan Manufaktur Tahun Kriteria Sampel. No Nama Perusahaan

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LAMPIRAN

Lampiran 1

Daftar Populasi dan Sampel Perusahaan Manufaktur Tahun 2012-2014

No Nama Perusahaan Kriteria Sampel

1 2 3 4 5 A. Industri Semen

1 Holcim Indonesia Tbk. √ √ √ √ √ Sampel 1 2 Indocement Tunggal Prakarsa Tbk. √ √ √ √ √ Sampel 2 3 Semen Indonesia (Persero) Tbk. √ √ √ √ √ Sampel 3 4 Wijaya Karya Beton Tbk √ √ x

B. Industri Keramik, Porselen dan Kaca

1 Arwana Citramulia Tbk. √ √ √ √ √ Sampel 4 2 Asahimas Flat Glass Tbk. √ √ √ √ √ Sampel 5 3 Intikeramik Alamasri Industri Tbk. √ √ √ √ x

4 Keramika Indonesia Assosiasi Tbk. √ √ √ √ √ Sampel 6 5 Mulia Industrindo Tbk. √ √ √ √ x

6 Surya Toto Indonesia Tbk. √ √ √ √ √ Sampel 7 C. Industri Otomotif dan Komponen

1 Grand Kartech Tbk. √ √ √ x

D. Industri Otomotif dan Komponen

1 Astra International Tbk. √ √ √ √ √ Sampel 8 2 Astra Otoparts Tbk. √ √ √ √ √ Sampel 9 3 Gajah Tunggal Tbk. √ √ √ √ √ Sampel 10 4 Goodyear Indonesia Tbk. √ √ x

5 Indo Kordsa Tbk. √ √ x

6 Indomobil Sukses Internasional Tbk. √ √ √ √ x

7 Indospring Tbk. √ √ √ √ √ Sampel 11

8 Multi Prima Sejahtera Tbk. √ √ √ √ x 9 Multistrada Arah Sarana Tbk. √ √ x

10 Nipress Tbk. √ √ √ √ √ Sampel 12

11 Prima Alloy Steel Universal Tbk. √ √ √ √ √ Sampel 13 12 Selamat Sempurna Tbk. √ √ √ √ √ Sampel 14 E. Industri Makanan dan Minuman

1 Akasha Wira International Tbk. √ √ √ √ √ Sampel 15 2 Cahaya Wilmar Kalbar Tbk. √ √ √ √ √ Sampel 16

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4 Delta Djakarta Tbk. √ √ √ √ √ Sampel 17 5 Indofood CBP Sukses Makmur Tbk. √ √ √ √ √ Sampel 18 6 Indofood Sukses Makmur Tbk. √ √ √ √ √ Sampel 19 7 Mayora Indah Tbk. √ √ √ √ √ Sampel 20 8 Multi Bintang Indonesia Tbk. √ √ √ √ √ Sampel 21 9 Nippon Indosari Corpindo Tbk. √ √ √ √ √ Sampel 22 10 Prasidha Aneka Niaga Tbk. √ √ x

11 Sekar Bumi Tbk. √ √ √ √ √ Sampel 23 12 Sekar Laut Tbk. √ √ √ √ √ Sampel 24 13 Siantar Top Tbk. √ √ √ √ √ Sampel 25 14 Tiga Pilar Sejahtera Food Tbk. √ √ √ x

15 Tri Banyan Tirta Tbk. √ √ √ √ √ Sampel 26 16 Ultrajaya Milk Industry & Trading

Co. Tbk. √ √ √ √ √ Sampel 27

F. Industri Logam dan sejenisnya

1 Alakasa Industrindo Tbk. √ √ x

2 Alumindo Light Metal Industry Tbk. √ √ √ √ √ Sampel 28 3 Betonjaya Manunggal Tbk. √ √ √ √ √ Sampel 29 4 Citra Tubindo Tbk. √ √ x

5 Gunawan Dianjaya Steel Tbk. √ √ √ √ x

6 Indal Aluminium Industry Tbk. √ √ √ √ √ Sampel 30 7 Jakarta Kyoei Steel Works Tbk. √ √ √ √ x

8 Jaya Pari Steel Tbk. √ √ x 9 Krakatau Steel (Persero) Tbk. √ √ x

10 Lion Metal Works Tbk. √ √ √ √ √ Sampel 31 11 Lionmesh Prima Tbk. √ √ √ √ √ Sampel 32 12 Pelangi Indah Canindo Tbk. √ √ √ √ √ Sampel 33 13 Pelat Timah Nusantara Tbk. √ √ x

14 Saranacentral Bajatama Tbk. √ √ x

15 Steel Pipe Industry of Indonesia Tbk. √ √ √ √ √ Sampel 34 16 Tembaga Mulia Semanan Tbk. √ √ x

G. Industri Sektor Kimia

1 Barito Pacific Tbk. √ √ x 2 Budi Acid Jaya Tbk. √ √ x 3 Chandra Asri Petrochemical √ √ x 4 Duta Pertiwi Nusantara Tbk. √ √ x

5 Ekadharma International Tbk. √ √ √ √ √ Sampel 35 6 Eterindo Wahanatama Tbk. √ √ √ √ x

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8 Intanwijaya Internasional Tbk. √ √ x 9 Sorini Agro Asia Corporindo Tbk. √ √ x 10 Unggul Indah Cahaya Tbk. √ √ x H. Industri Plastik & Kemasan

1 Alam Karya Unggul Tbk. √ √ x

2 Argha Karya Prima Industry Tbk. √ √ √ √ √ Sampel 37 3 Asiaplast Industries Tbk √ √ √ √ √ Sampel 38

4 Berlina Tbk. √ √ x

5 Impack Pratama Industri Tbk x 6 Indopoly Swakarsa Industry Tbk. √ √ x

7 Champion Pacific Indonesia Tbk. √ √ √ √ √ Sampel 39 8 Sekawan Intipratama Tbk. √ √ x

9 Siwani Makmur Tbk. √ √ √ √ x

10 Lotte Chemical Titan Tbk. √ √ x

11 Trias Sentosa Tbk. √ √ √ √ √ Sampel 40 12 Yanaprima Hastapersada Tbk. √ √ √ √ x

I. Industri Pakan Ternak

1 Charoen Pokphand Indonesia Tbk. √ √ √ √ √ Sampel 41 2 JAPFA Comfeed Indonesia Tbk. √ √ √ √ √ Sampel 42 3 Malindo Feedmill Tbk. √ √ √ √ x

4 Siearad Produce Tbk. √ √ √ √ √ Sampel 43 J. Industri Kayu & Pengolahannya

1 Sumalindo Lestari Jaya Tbk. √ √ √ √ x 2 Tirta Mahakam Resources Tbk. √ √ √ √ x K. Industri Pulp & Kertas

1 Alkindo Naratama Tbk √ √ √ √ √ Sampel 44 2 Dwi Aneka Jaya Kemasindo Tbk √ √ √ x

3 Fajar Surya Wisesa Tbk. √ √ x 4 Kertas Basuki Rachmat Indonesia

Tbk. √ √ √ √ x

5 Indah Kiat Pulp & Paper Tbk. √ √ x 6 Pabrik Kertas Tjiwi Kimia Tbk. √ √ x

7 Suparma Tbk. √ √ √ √ x

8 Surabaya Agung Industri Pulp &

Kertas Tbk. √ x

9 Toba Pulp Lestari Tbk. √ √ x L. Industri Tekstil & Garment

1 Apac Citra Centertex Tbk. √ √ x

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3 Asia Pacific Fibers Tbk. √ √ x 4 Century Textile Industry (PS) Tbk. √ √ x

5 Eratex Djaja Tbk. √ √ x

6 Ever Shine Textile Industry Tbk √ √ x 7 Indo-Rama Synthetics Tbk. √ √ x

8 Nusantara Inti Corpora Tbk. √ √ √ √ √ Sampel 45

9 Pan Brothers Tbk. √ √ x

10 Panasia Filament Inti Tbk. √ x 11 Panasia Indo Resources Tbk. √ √ √ √ x 12 Polychem Indonesia Tbk. √ √ x

13 Ricky Putra Globalindo Tbk. √ √ √ √ √ Sampel 46 14 Sri Rezeki Isman Tbk. √ √ x

15 Sunson Textile Manufacturer Tbk. √ √ x 16 Tifico Fiber Indonesia Tbk. √ √ x

17 Trisula International Tbk √ √ √ √ √ Sampel 47 18 Aqua Golden Misisippi Tbk. √ x

19 Unitex Tbk. √ √ x

M Industri Alas Kaki

1 Primarindo Asia Infrastructure Tbk. √ √ √ √ x

2 Sepatu Bata Tbk. √ √ √ √ √ Sampel 48

N. Industri Kabel

1 Surya Intrindo Makmur Tbk. √ x

2 Jembo Cable Company Tbk. √ √ √ √ √ Sampel 49 3 Kabelindo Murni Tbk. √ √ √ √ √ Sampel 50 4 KMI Wire and Cable Tbk. √ √ √ √ √ Sampel 51 5 Sumi Indo Kabel Tbk. √ √ x

6 Supreme Cable Manufacturing &

Commerce Tbk. √ √ √ √ x

O. Industri Elektronika

1 Voksel Electric Tbk. √ √ √ √ x

2 Sat Nusapersada Tbk. √ √ x P. Industri Rokok

1 Bentoel Internasional Investama Tbk. √ √ √ √ x

2 Gudang Garam Tbk. √ √ √ √ √ Sampel 52 3 HM Sampoerna Tbk. √ √ √ √ √ Sampel 53 4 Wismilak Inti Makmur Tbk. √ √ √ √ √ Sampel 54 Q. Industri Farmasi

1 Darya-Varia Laboratoria Tbk. √ √ √ √ √ Sampel 55 2 Indofarma (Persero) Tbk. √ √ x

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Lanjutan Lampiran 1 3 Industri Jamu dan Farmasi Sido

Muncul Tbk √ √ √ x

4 Kalbe Farma Tbk. √ √ √ √ √ Sampel 56

5 Kimia Farma (Persero) Tbk. √ √ √ √ √ Sampel 57

6 Merck Tbk. √ √ √ √ √ Sampel 58

7 Pyridam Farma Tbk. √ √ √ √ √ Sampel 59 8 Merck Sharp Dohme Pharma Tbk. √ √ x

9 Taisho Pharmaceutical Indonesia

Tbk. √ √ √ x

10 Tempo Scan Pacific Tbk √ √ √ √ √ Sampel 60 R. Industri Kosmetik dan Barang Keperluan Rumah Tangga

1 Mandom Indonesia Tbk. √ √ √ √ √ Sampel 61 2 Martina Berto Tbk. √ √ √ √ √ Sampel 62

3 Mustika Ratu Tbk. √ √ √ √ x

4 Unilever Indonesia Tbk. √ √ √ x S. Industri Peralatan Rumah Tangga

1 Chitose Internasional Tbk √ √ √ x

2 Kedaung Indah Can Tbk. √ √ √ √ √ Sampel 63 3 Kedawung Setia Industrial Tbk. √ √ √ x

4 Langgeng Makmur Industri Tbk. √ √ √ √ x 5 Sumber Energi Andalan Tbk. √ √ x Sumber: www.idx.co.id (diakses 3 Februari 2016)

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Lampiran 2

Kepemilikan Institusional Pada Perusahaan Sampel

No Kode Kepemilikan Institusional (Dalam %)

2012 2013 2014 1 SMCB 94,84 95,96 95,36 2 INTP 64,03 64,03 64,03 3 SMGR 51,01 51,01 51,01 4 ARNA 64,1 50,46 54,84 5 AMFG 84,7 84,7 84,73 6 KIAS 98,24 98,24 98,24 7 TOTO 96,2 96,2 96,2 8 ASII 50,11 50,11 50,11 9 AUTO 95,65 80 80 10 GJTL 59,7 59,7 59,5 11 INDS 88,11 88,11 88,11 12 NIPS 37,11 37,11 37,11 13 PRAS 45,24 54,06 54,06 14 SMSM 58,13 58,13 58,13 15 ADES 91,94 91,94 91,94 16 CEKA 92,01 92,01 92,01 17 DLTA 81,67 81,67 81,67 18 ICBP 80,53 80,53 80,53 19 INDF 50,07 50,07 50,07 20 MYOR 32,93 32,93 32,93 21 MLBI 82,53 82,53 83,67 22 ROTI 75,75 70,75 70,75 23 SKBM 82,31 82,64 78,42 24 SKLT 96,1 96,1 96,1 25 STTP 61 59,89 59,93 26 ALTO 97,2 80,73 80,73 27 ULTJ 46,62 46,62 46,58 28 ALMI 83,85 83,85 75,98 29 BTON 81,83 81,83 81,83 30 INAI 65,86 76,58 67,27

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31 LION 57,7 57,7 57,7 32 LMSH 32,22 32,22 32,22 33 PICO 94,01 94,1 94,1 34 ISSP 93,79 55,94 55,94 35 EKAD 75,45 75,45 75,45 36 SRSN 77,99 77,99 77,99 37 AKPI 65,13 65,13 65,13 38 APLI 80,86 83 56,65 39 IGAR 84,82 84,82 84,82 40 TRST 60,36 59,71 59,71 41 CPIN 55,53 55,53 55,53 42 JPFA 45,77 45,77 45,77 43 SIPD 41,44 41,44 41,44 44 ALDO 58,41 58,41 58,41 45 UNIT 54,79 54,79 54,79 46 RICY 48,04 48,04 48,04 47 TRIS 70 69,98 67,07 48 BATA 87,7 87 87,1 49 JECC 90,15 90,15 90,15 50 KBLM 74,72 80,32 80,32 51 KBLI 73,72 73,72 58,38 52 GGRM 75,55 75,55 75,55 53 HMSP 98,18 98,18 98,18 54 WIIM 22,48 22,48 22,48 55 DVLA 92,66 92,66 93 56 KLBF 56,63 56,71 56,71 57 KAEF 90,03 90,03 90,03 58 MERK 73,99 73,99 86,65 59 PYFA 53,85 53,85 53,85 60 TSPC 77,29 77,34 77,52 61 TCID 73,77 73,77 73,77 62 MBTO 67,75 67,75 67,75 63 KICI 82,55 83,06 83,06

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Free Cash Flow Pada Perusahaan Sampel

No Kode Free Cash Flow

2012 2013 2014 1 SMCB -0,01217 -0,05482 -0,06565 2 INTP 0,207117 0,127795 0,065278 3 SMGR 0,08387 0,11361 0,1206513 4 ARNA 0,19638 0,11918 0,1207528 5 AMFG 0,0276 0,0607 0,06428429 6 KIAS 0,01531 0,0594 -0,0276479 7 TOTO 0,04549 0,09003 -0,006312 8 ASII -0,003352 -0,0605531 0,027437306 9 AUTO -0,0223081 0,00760639 -0,04741586 10 GJTL -0,001927459 0,055016972 -0,058625883 11 INDS 0,049541665 0,098253004 -0,06460219 12 NIPS -0,024079904 -0,124882407 0,019355345 13 PRAS 0,043757104 0,013457997 0,008711528 14 SMSM 0,173202659 0,207362528 0,194016789 15 ADES 0,151133145 0,024926088 0,082172462 16 CEKA 0,143418143 -0,010591633 -0,134789544 17 DLTA 0,312511311 0,384810118 0,127254183 18 ICBP 0,090668196 0,002340993 0,097780103 19 INDF 0,044559449 0,0049643 0,047097423 20 MYOR 0,025397915 0,052516689 0,13960072 21 MLBI 0,303065497 0,389210099 0,210057054 22 ROTI -0,199003376 -0,11234148 -0,019954875 23 SKBM -0,299744965 -0,029074964 -0,100299189 24 SKLT 0,005667706 -0,01808097 0,00315036 25 STTP -0,094966381 -0,089928766 0,03424595 26 ALTO -0,134131496 0,065309982 -0,100492562 27 ULTJ 0,188791871 0,038103344 0,006176252 28 ALMI -0,04859312 -0,265871194 -0,29541095 29 BTON 0,14089797 0,057088443 0,040771832 30 INAI -0,196693318 0,086367026 0,051468142 31 LION 0,138668711 0,036179227 0,017293983 32 LMSH 0,040711005 0,08716218 0,010615363

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33 PICO 0,042844069 -0,000294639 0,035169464 34 ISSP 0,218330706 0,015806483 -0,012127519 35 EKAD 0,042244475 -0,008632354 -0,007573111 36 SRSN 0,009985629 0,052142075 -0,006199855 37 AKPI -0,006474535 -0,008428102 0,114842522 38 APLI -0,104560007 0,176277822 0,005147056 39 IGAR 0,028354006 0,061289934 0,057325534 40 TRST -0,011842167 -0,013410745 0,017659599 41 CPIN -0,001870086 -0,007491192 -0,132036527 42 JPFA -0,103529966 -0,093051147 -0,00177058 43 SIPD -0,051837294 -0,057700848 -0,016505739 44 ALDO 0,057825977 0,06320376 -0,041778986 45 UNIT -0,185314257 -0,19794552 0,052318129 46 RICY -0,049366773 0,16997277 -0,053208084 47 TRIS -0,044658022 -0,021762332 -0,01788331 48 BATA 0,022805859 0,01507496 0,02642046 49 JECC 0,009892196 0,064577942 0,035437055 50 KBLM -0,130236624 -0,191701531 -0,00359277 51 KBLI -0,009430105 0,000746999 0,095059779 52 GGRM 0,001475644 _-0,063130493 -0,059400229 53 HMSP 0,129549995 0,34787047 0,338618065 54 WIIM -0,02656713 -0,032785028 -0,05974139 55 DVLA 0,059797916 0,04369126 0,035465019 56 KLBF 0,062950583 -0,005900608 0,125989205 57 KAEF 0,09925001 0,066649521 0,061955757 58 MERK 0,130348958 0,177286676 0,292317503 59 PYFA -0,091427333 -0,041253767 -0,011847292 60 TSPC 0,091607295 0,00493642 0,019560116 61 TCID 0,131732715 -0,041719159 -0,98571084 62 MBTO -0,01646712 -0,103487386 -0,054956196 63 KICI -0,023277431 0,021052551 0,008148582

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Leverage Ratio Pada Perusahaan Sampel

No Kode Leverage Ratio

2012 2013 2014 1 SMCB 0,308210195 0,411013569 0,49064189 2 INTP 0,146622656 0,136412265 0,141948272 3 SMGR 0,316573333 0,291915112 0,271377087 4 ARNA 0,354774764 0,323062407 0,275533409 5 AMFG 0,211313977 0,21999987 0,187257729 6 KIAS 0,078594307 0,098552937 0,100208846 7 TOTO 0,410135821 0,406904335 0,392690184 8 ASII 0,507258303 0,50378048 0,490215185 9 AUTO 0,382422867 0,242431611 0,295138783 10 GJTL 0,574322291 0,527096949 0,629288152 11 INDS 0,317283185 0,201979987 0,199042484 12 NIPS 0,591132496 0,704479561 0,522813834 13 PRAS 0,514516697 0,491495 0,467044824 14 SMSM 0,430803457 0,40814938 0,344437934 15 ADES 0,462541185 0,399683493 0,41410278 16 CEKA 0,549084101 0,506113079 0,581395354 17 DLTA 0,304700442 0,219693016 0,229320569 18 ICBP 0,32481981 0,376243107 0,396233657 19 INDF 0,42447315 0,508621353 0,520259356 20 MYOR 0,630491054 0,594353611 0,601543878 21 MLBI 0,713681201 0,445874866 0,751777525 22 ROTI 0,446773277 0,568035123 0,551950665 23 SKBM 0,558142736 0,595854153 0,510557167 24 SKLT 0,481543975 0,537565515 0,537455608 25 STTP 0,53618787 0,527822881 0,519120195 26 ALTO 0,418021347 0,639053311 0,570114725 27 ULTJ 0,307450555 0,283279451 0,223506044 28 ALMI 0,687556942 0,761147213 0,800451999 29 BTON 0,219996248 0,211875027 0,158002502 30 INAI 0,788936376 0,835068717 0,837462292 31 LION 0,14225623 0,166042699 0,265160872 32 LMSH 0,241330778 0,220395438 0,171277461

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33 PICO 0,665140238 0,653950997 0,631197851 34 ISSP 0,765837518 0,5597075 0,572691258 35 EKAD 0,299078547 0,30818824 0,335845302 36 SRSN 0,330519412 0,252878629 0,29030219 37 AKPI 0,508251816 0,506211058 0,534878382 38 APLI 0,345141638 0,282848682 0,175262027 39 IGAR 0,225117778 0,282779408 0,247055859 40 TRST 0,38166697 0,47570704 0,459877651 41 CPIN 0,337864525 0,36707955 0,475454955 42 JPFA 0,565447918 0,64838677 0,663709618 43 SIPD 0,612888135 0,592759686 0,540505006 44 ALDO 0,489954489 0,536010165 0,553205488 45 UNIT 0,367136255 0,474521211 0,451693784 46 RICY 0,564441582 0,572029765 0,661488567 47 TRIS 0,337726647 0,371267435 0,409219248 48 BATA 0,325059936 0,416979763 0,446224621 49 JECC 0,798469923 0,880901954 0,838721016 50 KBLM 0,633793158 0,587856178 0,551815218 51 KBLI 0,272495206 0,336847481 0,296552375 52 GGRM 0,359042504 0,420600245 0,429261808 53 HMSP 0,492964804 0,483479485 0,52438991 54 WIIM 0,456364683 0,364237473 0,358976534 55 DVLA 0,216941329 0,231377122 0,221489666 56 KLBF 0,217277858 0,248792582 0,209863171 57 KAEF 0,305735849 0,342882519 0,389814254 58 MERK 0,268143285 0,265052976 0,227335721 59 PYFA 0,354392424 0,463785681 0,441004832 60 TSPC 0,276242832 0,285691214 0,261123166 61 TCID 0,130592033 0,193022474 0,307425014 62 MBTO 0,287010367 0,262273971 0,267417618 63 KICI 0,299074321 0,247407954 0,186733355

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Komite Audit Pada Perusahaan Sampel

No Kode Komite Audit (dalam persen (%))

2012 2013 2014 1 SMCB 42,85 50 50 2 INTP 42,85 42,85 42,85 3 SMGR 66,67 66,67 71,43 4 ARNA 133,33 100 133,33 5 AMFG 66,67 66,67 66,67 6 KIAS 50 50 50 7 TOTO 75 75 60 8 ASII 33,33 40 36,36 9 AUTO 30 27,27 30 10 GJTL 50 42,85 50 11 INDS 100 100 100 12 NIPS 75 100 100 13 PRAS 100 100 100 14 SMSM 100 100 100 15 ADES 100 100 100 16 CEKA 100 75 75 17 DLTA 60 60 60 18 ICBP 50 42,85 42,85 19 INDF 50 37,5 37,5 20 MYOR 60 60 60 21 MLBI 0 0 0 22 ROTI 100 100 100 23 SKBM 100 100 100 24 SKLT 0 0 0 25 STTP 150 150 150 26 ALTO 0 0 0 27 ULTJ 100 100 100 28 ALMI 60 60 60 29 BTON 150 150 150 30 INAI 60 75 75 31 LION 100 100 100 32 LMSH 100 100 100

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33 PICO 100 100 100 34 ISSP 0 50 50 35 EKAD 100 150 150 36 SRSN 33,33 37,5 37,5 37 AKPI 60 50 50 38 APLI 66,67 100 100 39 IGAR 100 100 100 40 TRST 100 100 75 41 CPIN 100 83,33 83,33 42 JPFA 50 66,67 66,67 43 SIPD 100 100 100 44 ALDO 50 100 100 45 UNIT 100 150 150 46 RICY 100 100 100 47 TRIS 100 100 100 48 BATA 60 60 60 49 JECC 0 0 0 50 KBLM 100 100 100 51 KBLI 60 50 60 52 GGRM 75 100 75 53 HMSP 60 50 50 54 WIIM 0 100 100 55 DVLA 42,85 51,14 66,67 56 KLBF 50 50 50 57 KAEF 80 60 60 58 MERK 100 100 100 59 PYFA 100 100 100 60 TSPC 100 75 60 61 TCID 100 100 100 62 MBTO 66,67 66,67 66,67 63 KICI 0 0 0

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Data Arus Kas Operasi Abnormal 2012

No Kode Data Arus Kas Operasi Abnormal

1 SMCB -0,03283114 2 INTP -0,021959729 3 SMGR -0,007293876 4 ARNA -0,003167321 5 AMFG -0,012519825 6 KIAS -0,007176063 7 TOTO -0,016735209 8 ASII 0,006495905 9 AUTO 0,052805603 10 GJTL -0,030860803 11 INDS -0,006797918 12 NIPS -0,005286538 13 PRAS -0,000068304 14 SMSM -0,033935153 15 ADES -0,013070742 16 CEKA -0,039554516 17 DLTA -0,00748454 18 ICBP -0,002423159 19 INDF -0,011447131 20 MYOR 0,003037192 21 MLBI 0,024660296 22 ROTI -0,000313326 23 SKBM -0,019437145 24 SKLT -0,005384605 25 STTP -0,005176336 26 ALTO -0,000718586 27 ULTJ 0,000425774 28 ALMI -0,006439286 29 BTON -0,00755534 30 INAI -0,007311777 31 LION -0,006144619 32 LMSH -0,003736591 33 PICO -0,006607125

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34 ISSP -0,002261105 35 EKAD -0,005606578 36 SRSN -0,013976114 37 AKPI -0,007744242 38 APLI -0,006851454 39 IGAR -0,005320501 40 TRST -0,006692689 41 CPIN -0,006403393 42 JPFA -0,004188226 43 SIPD -0,007192221 44 ALDO -0,006133938 45 UNIT -0,008113293 46 RICY -0,005545507 47 TRIS -0,00044285 48 BATA -0,010218143 49 JECC -0,016797788 50 KBLM -0,005975478 51 KBLI -0,006294873 52 GGRM -0,012883794 53 HMSP -0,016075128 54 WIIM -0,000512034 55 DVLA -0,007466584 56 KLBF -0,049087008 57 KAEF -0,031690005 58 MERK -0,00842373 59 PYFA -0,001185587 60 TSPC 0,007756087 61 TCID -0,004739551 62 MBTO -0,006001219 63 KICI -0,003590652

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1 SMCB -0,030257864 2 INTP -0,018998208 3 SMGR -0,006477084 4 ARNA -0,004929021 5 AMFG -0,009670919 6 KIAS -0,006320376 7 TOTO -0,043739265 8 ASII -0,005449504 9 AUTO 0,005430285 10 GJTL -0,028675234 11 INDS -0,050263983 12 NIPS -0,005855618 13 PRAS -0,00717808 14 SMSM -0,021896781 15 ADES -0,012459151 16 CEKA -0,000519631 17 DLTA -0,000596089 18 ICBP -0,002148052 19 INDF -0,01094552 20 MYOR 0,004505949 21 MLBI -0,014730358 22 ROTI -0,046234439 23 SKBM 0,006556415 24 SKLT -0,044294233 25 STTP -0,006862998 26 ALTO -0,006869281 27 ULTJ 0,013378232 28 ALMI -0,013641596 29 BTON 0,027036225 30 INAI -0,005502201 31 LION -0,006514664 32 LMSH -0,006090922 33 PICO -0,006130848

(17)

34 ISSP -0,001158252 35 EKAD -0,00057233 36 SRSN -0,001285987 37 AKPI -0,007892732 38 APLI -0,006488762 39 IGAR -0,044420619 40 TRST -0,00602966 41 CPIN -0,002737372 42 JPFA -0,00288586 43 SIPD -0,005622434 44 ALDO -0,046448029 45 UNIT -0,008033249 46 RICY -0,009149685 47 TRIS -0,048082417 48 BATA -0,009374129 49 JECC -0,009012059 50 KBLM -0,006589591 51 KBLI -0,006329141 52 GGRM -0,001224466 53 HMSP -0,013323921 54 WIIM -0,008038142 55 DVLA -0,007530659 56 KLBF 0,004450836 57 KAEF -0,026215643 58 MERK -0,006947837 59 PYFA -0,007307324 60 TSPC -0,011613212 61 TCID -0,004545009 62 MBTO -0,006351514 63 KICI -0,00611679

(18)

1 SMCB -0,002731374 2 INTP -0,018601374 3 SMGR -0,008433063 4 ARNA -0,007564125 5 AMFG -0,001167738 6 KIAS -0,006057555 7 TOTO -0,005635742 8 ASII 0,016076236 9 AUTO 0,000233467 10 GJTL -0,02522255 11 INDS -0,007671334 12 NIPS -0,006774516 13 PRAS -0,007315915 14 SMSM -0,032071217 15 ADES -0,013286393 16 CEKA -0,010745075 17 DLTA -0,009369181 18 ICBP -0,002125312 19 INDF -0,012465058 20 MYOR -0,001636185 21 MLBI 0,006720773 22 ROTI -0,005019065 23 SKBM -0,006355128 24 SKLT -0,007971914 25 STTP -0,007054416 26 ALTO -0,009125305 27 ULTJ 0,042394576 28 ALMI -0,016490369 29 BTON 0,006727937 30 INAI -0,005850448 31 LION -0,007379305 32 LMSH -0,009107315 33 PICO -0,0073075

(19)

34 ISSP -0,016342213 35 EKAD -0,008119992 36 SRSN -0,01452593 37 AKPI -0,000562216 38 APLI -0,006853201 39 IGAR -0,000789892 40 TRST -0,004733824 41 CPIN -0,023782895 42 JPFA -0,027177168 43 SIPD -0,007536605 44 ALDO -0,008644062 45 UNIT -0,007331047 46 RICY -0,007425159 47 TRIS -0,007412703 48 BATA -0,011270149 49 JECC -0,000970117 50 KBLM -0,00707408 51 KBLI -0,007697681 52 GGRM -0,013465846 53 HMSP -0,018206237 54 WIIM -0,009324157 55 DVLA -0,009186138 56 KLBF -0,009674566 57 KAEF -0,005880564 58 MERK -0,008990367 59 PYFA -0,008648533 60 TSPC -0,023988442 61 TCID -0,007837376 62 MBTO -0,007464858 63 KICI -0,007880824

(20)

Kualitas Audit (diproksikan Ukuran KAP) Pada Perusahaan Sampel

No Kode Kualitas Audit

2012 2013 2014 1 SMCB 1 (Purwantono, Suherman & Surja) 1 (Purwantono, Suherman & Surja) 1 (Purwantono, Suherman & Surja) 2 INTP 1 (Purwantono, Suherman & Surja) 1 (Purwantono, Suherman & Surja) 1 (Purwantono, Suherman & Surja) 3 SMGR 1 (Purwantono, Suherman & Surja) 1 (Osman Bing Satrio & Eny) 1 (Osman Bing Satrio & Eny) 4 ARNA 1 (Purwantono, Suherman & Surja) 1 (Purwantono, Suherman & Surja) 1 (Purwantono, Suherman & Surja) 5 AMFG 1 (Siddharta Widjaja & Rekan) 1 (Siddharta Widjaja & Rekan) 1 (Siddharta Widjaja & Rekan) 6 KIAS 0 (Jamaludin, Ardi, Sukimto & Rekan) 0 (Mulyamin Sensi Suryanto & Lianny) 0 (Mulyamin Sensi Suryanto & Lianny) 7 TOTO 1 (Purwantono, Suherman & Surja) 1 (Purwantono, Suherman & Surja) 1 (Purwantono, Suherman & Surja) 8 ASII 1 (Tanudiredja, Wibisana & Rekan) 1 (Tanudiredja, Wibisana & Rekan) 1 (Tanudiredja, Wibisana & Rekan)

(21)

9 AUTO 1 (Tanudiredja, Wibisana & Rekan) 1 (Tanudiredja, Wibisana & Rekan) 1 (Tanudiredja, Wibisana & Rekan) 10 GJTL 1 (Osman Bing Satrio & Eny)

Satrio & Rekan) 1 (Osman Bing Satrio & Eny) Satrio & Rekan) 1 (Osman Bing Satrio & Eny) Satrio & Rekan) 11 INDS 0 (Tanubrata Sutanto Fahmi & Rekan) 0 (Tanubrata Sutanto Fahmi & Rekan) 0 (Tanubrata Sutanto Fahmi & Rekan) 12 NIPS 0 (Budiman, Wawan, Pamudji & Rekan) 0 (Supoyo, Sutjahjo, Subyantara & Rekan) 0 (Supoyo, Sutjahjo, Subyantara & Rekan) 13 PRAS 0 (Paul Hadiwinata, Hidajat, Arsono, Ade Fatma & Rekan) 0 (Krisnan, Busroni, Archsin & Alamsyah) 0 (Krisnan, Busroni, Archsin & Alamsyah) 14 SMSM 0 (Teramihardja , Pradhono & Chandra) 1 (Purwantono, Suherman & Surja) 1 (Purwantono, Suherman & Surja) 15 ADES 0 (Johan Malonda Mustika & Rekan) 0 (Johan Malonda Mustika & Rekan) 0 (Tanubrata Sutanto Fahmi & Rekan)

(22)

16 CEKA 1 (Purwantono, Suherman & Surja) 1 (Purwantono, Suherman & Surja) 1 (Purwantono, Suherman & Surja) 17 DLTA 1 (Osman Bing Satrio & Eny)

1 (Osman Bing Satrio & Eny) 1 (Osman Bing Satrio & Eny) 18 ICBP 1 (Purwantono, Suherman & Surja) 1 (Purwantono, Suherman & Surja) 1 (Purwantono, Suherman & Surja) 19 INDF 1 (Purwantono, Suherman & Surja) 1 (Purwantono, Suherman & Surja) 1 (Purwantono, Suherman & Surja) 20 MYOR 0 (Mulyamin Sensi Suryanto & Lianny) 0 (Mulyamin Sensi Suryanto & Lianny) 0 (Mulyamin Sensi Suryanto & Lianny) 21 MLBI 1 (Tanudiredja, Wibisana & Rekan) 1 (Siddharta Widjaja & Rekan) 1 (Siddharta Widjaja & Rekan)

(23)

22 ROTI 1 (Purwantono, Suherman & Surja) 1 (Purwantono, Suherman & Surja) 1 (Purwantono, Suherman & Surja) 23 SKBM 0 (Supoyo, Sutjahjo, Subyantara & Rekan) 0 (Supoyo, Sutjahjo, Subyantara & Rekan) 0 (Aryanto,Amir Jusuf, Mawar & Suprapto) 24 SKLT 0 (Paul Hadiwinata, Hidajat, Arsono, Ade Fatma & Rekan) 0 (Paul Hadiwinata, Hidajat, Arsono, Ade Fatma & Rekan) 0 (Paul Hadiwinata, Hidajat, Arsono, Ade Fatma & Rekan) 25 STTP 0 (Hadori Sugiarto Adi & Rekan) 0 (Hadori Sugiarto Adi & Rekan) 0 (Hadori Sugiarto Adi & Rekan) 26 ALTO 0 (Jamaludin, Ardi, Sukimto & Rekan) 0 (Jamaludin, Ardi, Sukimto & Rekan) 0 (Jamaludin, Ardi, Sukimto & Rekan) 27 ULTJ 0 (Bambang Budi Tresno) 0 (Tanubrata Sutanto Fahmi & Rekan) 0 (Tanubrata Sutanto Fahmi & Rekan) 28 ALMI 0 (Paul Hadiwinata, Hidajat, Arsono, Ade Fatma & Rekan) 0 (Paul Hadiwinata, Hidajat, Arsono, Ade Fatma & Rekan) 0 (Paul Hadiwinata, Hidajat, Arsono, Ade Fatma & Rekan)

(24)

29 BTON 0 (Aryanto, Amir Jusuf, Mawar & Saptoto) 0 (Aryanto, Amir Jusuf, Mawar & Saptoto) 0 (Aryanto, Amir Jusuf, Mawar & Saptoto) 30 INAI 0 (Paul Hadiwinata, Hidajat, Arsono, Ade Fatma & Rekan) 0 (Paul Hadiwinata, Hidajat, Arsono, Ade Fatma & Rekan) 0 (Paul Hadiwinata, Hidajat, Arsono, Ade Fatma & Rekan) 31 LION 0 (Kosasih, Nurdiyaman, Tjahjo & Rekan) 0 (Kosasih, Nurdiyaman, Tjahjo & Rekan) 0 (Kosasih, Nurdiyaman, Tjahjo & Rekan) 32 LMSH 0 (Kosasih, Nurdiyaman, Tjahjo & Rekan) 0 (Kosasih, Nurdiyaman, Tjahjo & Rekan) 0 (Kosasih, Nurdiyaman, Tjahjo & Rekan) 33 PICO 0 (Griselda, Wisnu & Arum) 0 (Griselda, Wisnu & Arum) 0 (Griselda, Wisnu & Arum) 34 ISSP 0 (Aryanto, Amir Jusuf, Mawar & Saptoto) 0 (Aryanto, Amir Jusuf, Mawar & Saptoto) 0 (Hadori Sugiarto Adi & Rekan) 35 EKAD 0 (Teramihardja , Pradhono & Chandra) 0 (Teramihardja , Pradhono & Chandra) 0 (Teramihardja , Pradhono & Chandra)

(25)

36 SRSN 0 (Aryanto, Amir Jusuf, Mawar & Saptoto) 0 (Aryanto, Amir Jusuf, Mawar & Saptoto) 0 (Aryanto, Amir Jusuf, Mawar & Saptoto) 37 AKPI 1 (Purwantono, Suherman & Surja) 1 (Purwantono, Suherman & Surja) 1 (Purwantono, Suherman & Surja) 38 APLI 1 (Purwantono, Suherman & Surja) 1 (Purwantono, Suherman & Surja) 1 (Purwantono, Suherman & Surja) 39 IGAR 0 (Aryanto, Amir Jusuf, Mawar & Saptoto) 0 (Aryanto, Amir Jusuf, Mawar & Saptoto) 0 (Hertanto, Grace, Karunawan) 40 TRST 1 (Purwantono, Suherman & Surja) 1 (Purwantono, Suherman & Surja) 1 (Purwantono, Suherman & Surja) 41 CPIN 1 (Purwantono, Suherman & Surja) 1 (Purwantono, Suherman & Surja) 1 (Purwantono, Suherman & Surja) 42 JPFA 0 (Mulyamin Sensi Suryanto & Lianny) 0 (Mulyamin Sensi Suryanto & Lianny) 0 (Mulyamin Sensi Suryanto & Lianny) 43 SIPD 0 (Tanubrata Sutanto Fahmi & Rekan) 0 (Tanubrata Sutanto Fahmi & Rekan) 0 (Tanubrata Sutanto Fahmi & Rekan)

(26)

44 ALDO 0 (Anwar & Rekan) 0 (Arsyad & Rekan) 0 (Arsyad & Rekan) 45 UNIT 0 (Drs. Imam Syafei & Rekan) 0 (Drs. Imam Syafei & Rekan) 0 (Achmad, Rasyid, Hisbullah & Jerry) 46 RICY 0 (Joachim Sulityo & Rekan) 0 (Joachim Poltak Lian Michell & Rekan) 0 (Joachim Poltak Lian Michell & Rekan) 47 TRIS 0 (Anwar & Rekan) 0 (Paul Hadiwinata, Hidajat, Arsono, Ade Fatma & Rekan) 0 (Paul Hadiwinata, Hidajat, Arsono, Ade Fatma & Rekan) 48 BATA 1 (Purwantono, Suherman & Surja) 1 (Purwantono, Suherman & Surja) 1 (Purwantono, Suherman & Surja) 49 JECC 0 (Tanubrata Sutanto Fahmi & Rekan) 0 (Tanubrata Sutanto Fahmi & Rekan) 0 (Tanubrata Sutanto Fahmi & Rekan) 50 KBLM 0 (Kosasih, Nurdiyaman, Tjahjo & Rekan) 0 (Kosasih, Nurdiyaman, Tjahjo & Rekan) 0 (Doli, Bambang, Sulistyanto, Dadang & Ali) 51 KBLI 1 (Osman Bing Satrio & Eny)

1 (Osman Bing Satrio & Eny)

(27)

52 GGRM 1 (Siddharta Widjaja & Rekan) 1 (Siddharta Widjaja & Rekan) 1 (Siddharta Widjaja & Rekan) 53 HMSP 1 (Tanudiredja, Wibisana & Rekan) 1 (Tanudiredja, Wibisana & Rekan) 1 (Tanudiredja, Wibisana & Rekan) 54 WIIM 0 (Gani Mulyadi & Handayani) 0 (Kosasih, Nurdiyaman, Tjahjo & Rekan) 0 (Kosasih, Nurdiyaman, Tjahjo & Rekan) 55 DVLA 1 (Purwantono, Suherman & Surja) 1 (Purwantono, Suherman & Surja) 1 (Purwantono, Suherman & Surja) 56 KLBF 1 (Purwantono, Suherman & Surja) 1 (Purwantono, Suherman & Surja) 1 (Purwantono, Suherman & Surja) 57 KAEF 0 (Hendrawinat a Eddy & Siddharta) 0 (Hendrawinat a Eddy & Siddharta) 0 (Hendrawinat a Eddy & Siddharta) 58 MERK 1 (Siddharta Widjaja & Rekan) 1 (Siddharta Widjaja & Rekan) 1 (Siddharta Widjaja & Rekan) 59 PYFA 0 (Tanubrata Sutanto Fahmi & Rekan) 0 (Tanubrata Sutanto Fahmi & Rekan) 0 (Tanubrata Sutanto Fahmi & Rekan)

(28)

60 TSPC 0 (Tanubrata Sutanto Fahmi & Rekan) 0 (Tanubrata Sutanto Fahmi & Rekan) 0 (Tanubrata Sutanto Fahmi & Rekan) 61 TCID 1 (Osman Bing Satrio & Eny) 1 (Osman Bing Satrio & Eny) 1 (Osman Bing Satrio & Eny) 62 MBTO 0 (Tanubrata Sutanto Fahmi & Rekan) 0 (Tanubrata Sutanto Fahmi & Rekan) 0 (Tanubrata Sutanto Fahmi & Rekan) 63 KICI 0 (Paul Hadiwinata, Hidajat, Arsono, Ade Fatma & Rekan) 0 (Paul Hadiwinata, Hidajat, Arsono, Ade Fatma & Rekan) 0 (Paul Hadiwinata, Hidajat, Arsono, Ade Fatma & Rekan) Data Diolah Peneliti (2016)

(29)

Lampiran 3

1. Statistik Deskriptif

Descriptive Statistics

N Minimum Maximum Mean Std. Deviation

KI 189 .2248 .9824 .701528 .1876380 FCF 189 -.9857 .3892 .020657 .1318344 LR 189 .0786 .8809 .415657 .1734828 KA 189 .2727 2.5000 .822964 .3369405 ManajemenLabaRiil 189 -.0503 .0528 -.008805 .0131777 Valid N (listwise) 189

2. Hasil Uji Normalitas

One-Sample Kolmogorov-Smirnov Test

Unstandardized Residual

N 189

Normal Parametersa,,b Mean .0000000

Std. Deviation .01308360

Most Extreme Differences Absolute .192

Positive .148

Negative -.192

Kolmogorov-Smirnov Z 2.633

Asymp. Sig. (2-tailed) .000

a. Test distribution is Normal. b. Calculated from data.

(30)

(31)

Casewise Diagnosticsa Case

Number Std. Residual ManajemenLabaRiil Predicted Value Residual

9 4.846 .0528 -.011285 .0640906

56 -3.125 -.0491 -.007757 -.0413298

74 -3.073 -.0503 -.009626 -.0406377

153 3.682 .0424 -.006297 .0486916

a. Dependent Variable: ManajemenLabaRiil

N 185

Positive .111

Negative -.183

(32)

(33)

Casewise Diagnostics Case

20 3.171 .0247 -.010626 .0352859 82 -3.324 -.0462 -.009247 -.0369876 84 -3.024 -.0443 -.010640 -.0336540 89 3.131 .0270 -.007805 .0348412 99 -3.149 -.0444 -.009376 -.0350447 104 -3.465 -.0464 -.007890 -.0385581 107 -3.559 -.0481 -.008481 -.0396011

N 178

Positive .089

Negative -.148

Casewise Diagnosticsa

Case

13 -3.068 -.0339 -.007465 -.0264702

15 -3.382 -.0396 -.010375 -.0291800

67 -3.813 -.0437 -.010836 -.0329030

(34)

N 175

Positive .093

Negative -.129

Casewise Diagnosticsa

Case

121 3.164 .0161 -.008348 .0244246

127 -3.329 -.0321 -.006373 -.0256982

N 173

Positive .080

Negative -.124

(35)

Casewise Diagnostics Case

1 -3.040 -.0328 -.010761 -.0220703

9 -3.017 -.0309 -.008964 -.0218966

52 -3.169 -.0317 -.008690 -.0230002

N 170

Positive .080

Negative -.098

(36)

(37)

3. Hasil Uji Multikolonieritas Coefficientsa Model Unstandardized Coefficients Standardized Coefficients T Sig. Collinearity Statistics

B Std. Error Beta Tolerance VIF

1 (Constant) -.008 .003 -2.820 .005

KI -.004 .003 -.111 -1.472 .143 .982 1.019

FCF .001 .004 .028 .371 .711 .948 1.055

LR -.002 .003 -.062 -.812 .418 .955 1.047

KA .005 .001 .253 3.350 .001 .980 1.020

4. Hasil Uji Heteroskedastisitas

Coefficientsa Model Unstandardized Coefficients Standardized Coefficients t Sig. B Std. Error Beta 1 (Constant) .126 .167 .753 .453 KI .097 .169 .045 .572 .568 FCF -.103 .241 -.034 -.426 .671 LR -.229 .183 -.099 -1.248 .214 KA -.073 .088 -.065 -.829 .408

a. Dependent Variable: glejser_absolut

5. Hasil Uji Autokorelasi

Model Summaryb

Model R R Square Adjusted R Square

Std. Error of the

Estimate Durbin-Watson

1 .284a .081 .059 .0065516 1.988

a. Predictors: (Constant), KA, LR, KI, FCF b. Dependent Variable: ManajemenLabaRiil

(38)

6. Hasil Uji Analisis Regresi Linier Berganda Coefficientsa Model Unstandardized Coefficients Standardized Coefficients t Sig. Collinearity Statistics

1 (Constant) -.008 .003 -2.820 .005

KI -.004 .003 -.111 -1.472 .143 .982 1.019

FCF .001 .004 .028 .371 .711 .948 1.055

LR -.002 .003 -.062 -.812 .418 .955 1.047

KA .005 .001 .253 3.350 .001 .980 1.020

7. Hasil Uji Statistik F

ANOVAb

Model Sum of Squares Df Mean Square F Sig.

1 Regression .001 4 .000 3.625 .007a

Residual .007 165 .000

Total .008 169

(39)

8. Hasil Uji Statistik t Coefficientsa Model Unstandardized Coefficients Standardized Coefficients t Sig. Collinearity Statistics

1 (Constant) -.008 .003 -2.820 .005

KI -.004 .003 -.111 -1.472 .143 .982 1.019

FCF .001 .004 .028 .371 .711 .948 1.055

LR -.002 .003 -.062 -.812 .418 .955 1.047

KA .005 .001 .253 3.350 .001 .980 1.020

Sumber: Diolah oleh peneliti (2016)

9. Hasil Uji Koefisien Determinasi

Model Summaryb

Model R R Square Adjusted R Square

Std. Error of the

Estimate Durbin-Watson

1 .284a .081 .059 .0065516 1.988

(40)

KualitasAudit

Frequency Percent Valid Percent Cumulative Percent

Valid Non BigFour 10 56. 56. 56.

BigFour 8 43. 43. 100. Total 18 100. 100. Coefficientsa Model Unstandardized Coefficients Standardized Coefficients T Sig. B Std. Error Beta 1 (Constant) .411 .022 18.893 .000 ManajemenLabaRiil .627 2.181 .022 .287 .774

(41)

Tabel Distribusi F

Tingkat Signifikansi df1 df2 F Tabel

0.05 4 165 2.426438 0.05 4 166 2.426106 0.05 4 167 2.425777 0.05 4 168 2.425453 0.05 4 169 2.425132 0.05 4 170 2.424815 0.05 4 171 2.424502 0.05 4 172 2.424193 0.05 4 173 2.423887 0.05 4 174 2.423585 0.05 4 175 2.423286 0.05 4 176 2.422991 0.05 4 177 2.422699 0.05 4 178 2.42241

(42)

0.05 4 179 2.422125 0.05 4 180 2.421843 0.05 4 181 2.421564 0.05 4 182 2.421288 0.05 4 183 2.421016 0.05 4 184 2.420746 0.05 4 185 2.420479 0.05 4 186 2.420215 0.05 4 187 2.419954 0.05 4 188 2.419696 0.05 4 189 2.41944 0.05 4 190 2.419187 0.05 4 191 2.418937 0.05 4 192 2.41869 0.05 4 193 2.418445 0.05 4 194 2.418202 0.05 4 195 2.417963 0.05 4 196 2.417725 0.05 4 197 2.41749 0.05 4 198 2.417258 0.05 4 199 2.417028 0.05 4 200 2.4168 0.05 4 201 2.416574 0.05 4 202 2.416351 0.05 4 203 2.41613 0.05 4 204 2.415911 0.05 4 205 2.415694 0.05 4 206 2.41548 0.05 4 207 2.415267 0.05 4 208 2.415057 0.05 4 209 2.414848 0.05 4 210 2.414642 0.05 4 211 2.414437 0.05 4 212 2.414235 0.05 4 213 2.414034 0.05 4 214 2.413836 0.05 4 215 2.413639 0.05 4 216 2.413444 0.05 4 217 2.413251 0.05 4 218 2.413059

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0.05 4 219 2.41287 0.05 4 220 2.412682 0.05 4 221 2.412496 0.05 4 222 2.412311 0.05 4 223 2.412129 0.05 4 224 2.411948 0.05 4 225 2.411768 0.05 4 226 2.41159 0.05 4 227 2.411414 0.05 4 228 2.411239 0.05 4 229 2.411066 0.05 4 230 2.410894 Tabel Distribusi t

Derajat Bebas Tingkat Signifikansi t Tabel

175 0.05 1.973612 176 0.05 1.973534 177 0.05 1.973457 178 0.05 1.973381 179 0.05 1.973305 180 0.05 1.973231 181 0.05 1.973157 182 0.05 1.973084 183 0.05 1.973012 184 0.05 1.972941 185 0.05 1.97287 186 0.05 1.9728 187 0.05 1.972731 188 0.05 1.972663