Pengaruh Mekanisme Tata Kelola Perusahaan dan Kepemilikan Manajerial Terhadap Agency Cost Pada Perusahaan Property yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2014

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Daftar Nama Perusahaan Property Sampel Penelitian

No. KODE NAMA PERUSAHAAN

1. APLN Agung Podomoro Land Tbk.

2. CTRA Ciputra Development Tbk

3. DILD Intiland Development Tbk

4. LAMI Lamicitra Nusantara Tbk

5. EMDE Megapolitan Development Tbk

6. MKPI Metropolitan Kentjana Tbk

7. MTLA Metropolitan Land Tbk

8. KPIG MNC Land Tbk

9. PWON Pakuwon Jati

10. PUDP Pudjiati Prestige Tbk

11. RBMS Ristia Bintang Mahkota Sejati Tbk

12. RDTX Roda Vivatex Tbk

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69

Data Variabel Independen-Dewan Komisaris

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Data Variabel Independen-Komisaris Independen

KOMISARIS INDEPENDEN 2012 2013 2014 1 APLN Agung Podomoro Land Tbk 0.333333 0.333333 0.333333 2 CTRA Ciputra Development Tbk 0.4 0.5 0.5 3 DILD Intiland Development Tbk 0.333333 0.333333 0.333333 4 LAMI Lamicitra Nusantara Tbk 0.333333 0.333333 0.333333 5 EMDE Megapolitan Development Tbk 0.333333 0.333333 0.333333 6 MKPI Metropolitan Kentjana Tbk 0.285714 0.318182 0.318182 7 MTLA Metropolitan Land Tbk 0.333333 0.333333 0.333333

8 KPIG MNC Land 0.333333 0.333333 0.333333

9 PWON Pakuwon Jati 0.666667 0.666667 0.666667 10 PUDP Pudjiati Prestige Tbk 0.333333 0.333333 0.333333 11 RBMS Ristia Bintang Mahkota Sejati

Tbk 0.333333 0.333333 0.333333 12 RDTX Roda Vivatex Tbk 0.333333 0.333333 0.333333

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71

Data Variabel Independen-Dewan Direksi

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Data Variabel Independen-Komite Audit

KOMITE AUDIT

2012 2013 2014

1 APLN Agung Podomoro Land Tbk 3 3 3

2 CTRA Ciputra Development Tbk 3 3 3

3 DILD Intiland Development Tbk 4 7 3

4 LAMI Lamicitra Nusantara Tbk 4 3 3

5 EMDE Megapolitan Development Tbk 2 3 3

6 MKPI Metropolitan Kentjana Tbk 4 4 4

7 MTLA Metropolitan Land Tbk 3 3 3

8 KPIG MNC Land 3 3 3

9 PWON Pakuwon Jati 3 3 3

10 PUDP Pudjiati Prestige Tbk 3 3 3

11 RBMS Ristia Bintang Mahkota Sejati Tbk 3 3 3

12 RDTX Roda Vivatex Tbk 2 2 2

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Data Variabel Independen-Kepemilikan Manajerial

No. KODE NAMA PERUSAHAAN 5 EMDE Megapolitan Development Tbk 7.860 7.860 7.860 6 MKPI Metropolitan Kentjana Tbk 2.846 2.846 2.846 7 MTLA Metropolitan Land Tbk 0.200 0.320 0.390

8 KPIG MNC Land 7.350 0.360 1.990

9 PWON Pakuwon Jati 0.030 0.030 0.030

10 PUDP Pudjiati Prestige Tbk 4.890 4.890 4.890 11 RBMS Ristia Bintang Mahkota Sejati Tbk 50.310 50.310 50.310

12 RDTX Roda Vivatex Tbk 1.270 1.270 1.270

13 SMRA Summarecon Agung Tbk 0.280 0.280 0.280

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Data Variabel Dependen-Agency Cost

AGENCY COST

2012 2013 2014

1 APLN Agung Podomoro Land Tbk 0.309 0.249045429 0.223614 2 CTRA Ciputra Development Tbk 0.221 0.252403407 0.272478 3 DILD Intiland Development Tbk 0.207 0.200625969 0.203608 4 LAMI Lamicitra Nusantara Tbk 0.221 0.20213664 0.206639 5 EMDE Megapolitan Development Tbk 0.123 0.239878297 0.264016 6 MKPI Metropolitan Kentjana Tbk 0.348 0.351989402 0.267571 7 MTLA Metropolitan Land Tbk 0.337 0.301633 0.343842

8 KPIG MNC Land 0.150 0.079890569 0.101678

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Hasil Output SPSS 20.00

Descriptive Statistics

N Minimum Maximum Mean Std. Deviation

ATO 39 .080 .352 .24965 .068791

Dewan.Komisaris 39 3.000 22.000 5.07692 4.975649

Kom.Independen 39 .286 .667 .38005 .101860

Dewan.Direksi 39 2.000 9.000 5.92308 2.107438

Komite.Audit 39 2.000 7.000 3.12821 .800641

Kepem.Manajerial 39 .000 50.310 5.48492 13.342642

Valid N (listwise) 39

One-Sample Kolmogorov-Smirnov Test

Unstandardized

Residual

N 39

Normal Parametersa,,b Mean .0000000

Std. Deviation .05980224

Most Extreme Differences Absolute .111

Positive .068

Negative -.111

Kolmogorov-Smirnov Z .696

Asymp. Sig. (2-tailed) .719

a. Test distribution is Normal.

b. Calculated from data.

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Model R R Square

Adjusted R

Square

Std. Error of the

Estimate Durbin-Watson

1 .494a .244 .130 .064173 2.340

a. Predictors: (Constant), Kepem.Manajerial, Komite.Audit, Kom.Independen,

Dewan.Komisaris, Dewan.Direksi

b. Dependent Variable: ATO

Coefficientsa

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