LAMPIRAN 1
Daftar Populasi dan Sampel Perusahaan Manufaktur Periode 2011-2014
No. Kode Nama Perusahaan Kriteria Sampel
1 2 3 4
1. AKKU Alam Karya Unggul Tbk Sampel 1
2. ALKA Alaska Industrindo Tbk X -
3. ALMI Alumindo Light Metal Industry
Tbk X -
13. IGAR Champion Pasific Indonesia
Tbk X -
14. TPIA Chandra Asri Petrochemical
Tbk X -
15. CPIN Charoen Pokphand Indonesia
Tbk X -
29. INTP Indocement Tunggal Prakasa
Tbk X -
30. IPOL Indopoly Swakarsa Industry
31. INCI Intan Wijaya International Tbk X -
37. KIAS Keramika Indonesia Assosiasi
Tbk X X -
53. SOBI Sorini Agro Asia Corporindo
Tbk -
54. ISSP Steel Pipe Industry of Indonesia
LAMPIRAN 2
OUTPUT SPSS
Descriptive Statistics
N Minimum Maximum Mean Std. Deviation
Manajemen Laba 40 -10.1228 9.2027 .265600 2.4885904
CAPT 40 -.8516 3.7294 .235815 .8938631
DTE 40 -.0753 .0932 .005606 .0285855
Valid N (listwise) 40
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N 40
Normal Parametersa,,b Mean .0000000
Std. Deviation 2.48342651
Most Extreme Differences Absolute .363
Positive .363
Negative -.363
Kolmogorov-Smirnov Z 2.296
Asymp. Sig. (2-tailed) .000
a. Test distribution is Normal.
b. Calculated from data.
Casewise Diagnosticsa
Case
Number Std. Residual Manajemen Laba Predicted Value Residual
36 -4.072 -10.1228 .260619 -10.3834185
37 3.537 9.2027 .183806 9.0188935
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N 38
Normal Parametersa,,b Mean .0000000
Std. Deviation 1.16400104
Most Extreme Differences Absolute .351
Positive .351
Negative -.241
Kolmogorov-Smirnov Z 2.162
Asymp. Sig. (2-tailed) .000
a. Test distribution is Normal.
b. Calculated from data.
Casewise Diagnosticsa
Case
Number Std. Residual Manajemen Laba Predicted Value Residual
38 5.382 6.7548 .313385 6.4414146
a. Dependent Variable: Manajemen Laba
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N 37
Normal Parametersa,,b Mean .0000000
Std. Deviation .45442552
Most Extreme Differences Absolute .295
Positive .295
Negative -.205
Kolmogorov-Smirnov Z 1.794
Asymp. Sig. (2-tailed) .003
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N 37
Normal Parametersa,,b Mean .0000000
Std. Deviation .45442552
Most Extreme Differences Absolute .295
Positive .295
Negative -.205
Kolmogorov-Smirnov Z 1.794
Asymp. Sig. (2-tailed) .003
a. Test distribution is Normal.
b. Calculated from data.
Casewise Diagnosticsa
Case
Number Std. Residual Manajemen Laba Predicted Value Residual
37 4.311 3.0270 1.011308 2.0156922
a. Dependent Variable: Manajemen Laba
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N 35
Normal Parametersa,,b Mean .0000000
Std. Deviation .17824162
Most Extreme Differences Absolute .210
Positive .194
Negative -.210
Kolmogorov-Smirnov Z 1.239
a. Test distribution is Normal.
b. Calculated from data.
Coefficientsa
Model
Unstandardized Coefficients
Standardized
Coefficients
t Sig.
B Std. Error Beta
1 (Constant) .110 .025 4.453 .000
CAPT .008 .025 .049 .296 .769
DTE -1.766 .874 -.336 -2.021 .052
a. Dependent Variable: absolut_res_uji_glejser_heteroskedastisitas
Model Summaryb
Model R R Square
Adjusted R
Square
Std. Error of the
Estimate Durbin-Watson
1 .455a .207 .158 .1837273 2.013
a. Predictors: (Constant), DTE, CAPT
b. Dependent Variable: Manajemen Laba
ANOVAb
Model Sum of Squares df Mean Square F Sig.
1 Regression .282 2 .141 4.178 .024a
Residual 1.080 32 .034
Total 1.362 34
a. Predictors: (Constant), DTE, CAPT
Coefficientsa
Model
Unstandardized
Coefficients
Standardized
Coefficients
t Sig.
Collinearity
Statistics
B Std. Error Beta Tolerance VIF
1 (Constant) .019 .033 .583 .564
CAPT -.036 .034 -.167 -1.062 .296 1.000 1.000
DTE 3.097 1.160 .420 2.671 .012 1.000 1.000
