Analisis Faktor – Faktor Yang Mempengaruhi Nilai Perusahaan Melalui Praktek Manajemen Laba : Studi Pada Perusahaan Yang Terdaftar di Jakarta Islamic Index

LAMPIRAN 1 : DAFTAR POPULASI DAN PERUSAHAAN SAMPEL

Periode Tahun 2010 - 2014

Lanjutan Lampiran 1

52 MAPI Mitra Adiperkasa Tbk - √ √ √ √ √ - 53 MPPA Matahari Putra Prima Tbk - √ √ √ √ √ - 54 PWON Pakuwon Jati Tbk - √ √ √ √ √ - 55 SMRA Summarecon Agung Tbk - √ √ √ √ √ - 56 SILO Siloan International Hospitals Tbk - √ √ √ √ √ -

Lanjutan Lampiran 2

39 INTP 0,1913 0,3211 0,1202 0,3784 7 376.458 266.072 0,3131 40 ITMG 0,0550 0,2500 0,1731 0,2568 6 135.722 139.214 0,2159 41 KLBF 0,6010 0,2760 0,1484 0,3108 6 922.314 113.151 0,3310 42 LPKR 0,1040 0,4319 0,1259 0,5676 8 151.870 313.004 0,3943 43 LSIP 0,0100 0,5701 0,2468 0,4865 8 930.399 79.749 0,5907 44 PTBA 0,1246 0,3514 0,2490 0,5404 6 140.681 116.772 0,4634 45 SMGR 0,1990 0,8156 0,2737 0,5135 6 443.812 307.929 0,8843 46 TLKM 0,0010 0,6189 0,9190 0,4865 6 913.400 127.951 0,5628 47 UNTR 0,0180 0,6380 0,1604 0,5000 7 966.536 573.622 0,6393 48 UNVR 0,1870 0,7508 0,3010 0,4189 5 496.726 133.482 0,6975 49 2014 AALI 0,2360 0,6600 0,2355 0,4459 6 238.665 185.583 0,6165 50 ASII 0,0300 0,6428 0,2150 0,5676 11 427.900 236.029 0,6440 51 INTP 0,2090 0,4858 0,5930 0,4865 7 376.458 288.850 0,4729 52 ITMG 0,1053 0,6325 0,1932 0,5404 6 699.320 130.735 0,6176 53 KLBF 0,1373 0,5023 0,6287 0,5135 6 272.128 124.250 0,4735 54 LPKR 0,0110 0,1561 0,1339 0,4865 9 281.067 377.612 0,1828 55 LSIP 0,3900 0,2330 0,2604 0,5000 8 125.691 865.515 0,2693 56 PTBA 0,4910 0,4899 0,9090 0,4459 6 979.374 148.120 0,5100 57 SMGR 0,0780 0,7049 0,3128 0,4324 7 633.825 343.147 0,4453 58 TLKM 0,5523 0,1768 0,3710 0,5135 7 303.000 140.895 0,6955 59 UNTR 0,4690 0,2548 0,4860 0,5676 7 676.935 602.920 0,4376 60 UNVR 0,3890 0,2466 0,2466 0,4865 5 460.363 142.807 0,1332

LAMPIRAN 3 : DESKRIPTIF STATISTIK

Descriptive Statistics

N

Minimum

Maximum Mean Std.

Deviation

Nilai Perusahaan (Y)

60

,0010

,8600

2,09632

,2122652

KI (X1)

60

,1039

,9575

,326232

,2286965

Kom Independen (X2)

60

,2568

,5676

,472520

,0768841

UDK (X3)

60

4

11

6,70

1,619

AKB (X4)

60

-945600

979374

312156,70

325079,417

UP (X5)

60

79749

941787

301936,95

253076,309

Leverage (X6)

60

,1315

,8843

,459125

,1803749

MLR (Z)

60

,0680

,8547

,445085

,2075491

Valid N (listwise)

60

LAMPIRAN 4 : UJI NORMALITAS

One-Sample Kolmogorov-Smirnov Test

Unstandardiz

ed Residual

N 60

Normal Parameters

a,b

Mean

,0000000

Std.

Deviation

,18424874

Most Extreme

Differences

Absolute ,087

Positive ,087

Negative -,067

Test Statistic

,087

Asymp. Sig. (2-tailed)

,200

a. Test distribution is Normal.

b. Calculated from data.

LAMPIRAN 6 : UJI MULTIKOLONIERITAS

Coefficients

a

Model

Collinearity Statistics

Tolerance VIF

1 (Constant)

KI (X1)

,882

1,133

Kom Independen (X2)

,897

1,114

UDK (X3)

,920

1,087

AKB (X4)

,856

1,168

UP (X5)

,921

1,085

Leverage (X6)

,357

2,802

MLR (Z)

,340

2,942

a. Dependent Variable: Y

LAMPIRAN 7 : UJI AUTOKORELASI

Model

R

R

Square

Adjusted R

Square

Std. Error of

the Estimate

Durbin-Watson

1

,497

a

,247

,145

,1962587

1,892

LAMPIRAN 8 : HASIL UJI HIPOTESIS 1

a. Predictors: (Constant),

Leverage(X6),AKB(X4),UDK(X3),UP(X5),Kom

Independen(X2),KI( X1)

b. Dependent Variable: Nilai Perusahaan (Y)

Sumber : Hasil Penelitian, 2015 (Data Diolah)

Uji Statistik F (Uji Simultan)

ANOVA

a

a. Dependent Variable: Nilai Perusahaan (Y)

b. Predictors: (Constant), MLR(Z),AKB(X4),UDK(X3),UP(X5),Kom

Independen(X2),KI(X1),Leverage( X6)

Sumber : Hasil Penelitian, 2015 (Data Diolah)

Uji Statistik t (Uji Parsial)

Coefficients

a

a. Dependent Variable: Nilai Perusahaan (Y)

LAMPIRAN 9 : HASIL UJI HIPOTESIS 2

Uji Koefisien Determinasi

Model Summary

Model

R

R Square

Adjusted R

Square

Std. Error of

the Estimate

1 ,308

a

,095

,079 ,2037023

a. Predictors: (Constant), MLR (Z)

Sumber : Hasil Penelitian, 2015 (Data Diolah)

Uji Statistik t

Coefficients

a

Model

Unstandardized Coefficients

Standardized

Coefficients

t

Sig.

B Std.

Error Beta

1 (Constant)

,350

,063

5,581 ,000

MLR (Z)

-,315

,128

-,308

-2,463

,017

a. Dependent Variable: Nilai Perusahaan ( Y)

LAMPIRAN 10 : HASIL UJI HIPOTESIS 3

Uji

Path Analysis

untuk Persamaan Sub Struktural 1

Coefficients

a

a. Dependent Variable: MLR (Z)

Sumber : Hasil Penelitian, 2015 (Data Diolah)

ANOVA

a

a. Dependent Variable: MLR (Z)

b. Predictors: (Constant), Leverage(X6),AKB(X4),UDK(X3),UP(X5),Kom

Independen(X2),KI(X1)

Sumber : Hasil Penelitian, 2015 (Data Diolah)

Model Summary

a. Predictors: (Constant), Leverage(X6),AKB(X4),UDK(X3), UP(X5),Kom

Independen(X2),KI(X1)

b. Dependent Variable: MLR (Z)

LAMPIRAN 10 : HASIL UJI HIPOTESIS 3

Uji

Path Analysis

untuk Persamaan Sub Struktural 2

Coefficients

a

a. Dependent Variable: Nilai Perusahaan (Y)

Sumber : Hasil Penelitian, 2015 (Data Diolah)

ANOVA

a

a. Dependent Variable: Nilai Perusahaan (Y)

b. Predictors: (Constant), MLR(Z),AKB(X4),UDK(X3),UP(X5),Kom

Independen(X2),KI(X1),Leverage(X6)

Sumber : Hasil Penelitian, 2015 (Data Diolah)

Model Summary

a. Predictors: (Constant), MLR(Z),AKB(X4),UDK(X3), UP(X5),Kom

Independen(X2),KI(X1),Leverage(X6)

b. Dependent Variable: Nilai Perusahaan (Y)

LAMPIRAN 12 : PENGARUH LANGSUNG, TIDAK LANGSUNG DAN

0,075 -0,02188

0,05312

X

2

→

Y (p2)

 

_{-0,603 0,18051}

_-0,42249

X

3

→

Y (p3)

 

_{-0,020 0,007658}

_-0,012342

X4

→

Y (p4)

 

9,417 1,093453

10,510453

X5

→

Y (p5)

 

2,239 0,737356

2,976356

X

6

→

Y (p6)

 

_{0,279 0,488471}

_0,767471