Daftar Pustaka
Agustina, Anisa. 2012. Pengaruh Good Corporate Governance dan Struktur Kepemilikan
terhadap Kinerja Perusahaan, Skripsi Strata-1, Fakultas Ekonomi dan Bisnis,
Universitas Mercubuana, Jakarta
Alexander, Nara. 2011. Pengaruh Auditor Eksternal,Komite Audit, Kepemilikan Institusional,
Komisaris Independen Terhadap Manajemen Laba Pada Perusahaan Yang
Terdaftar Di Bursa Efek Indonesia, Skripsi Strata-1, Fakultas Ekonomi dan Bisnis,
Universitas Mercubuana, Jakarta
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Perbankan Yang Terdaftar Di Bursa Efek Indonesia,Skripsi Strata-1, Fakultas
Ekonomi dan Bisnis, Universitas Mercubuana, Jakarta
Ghozali, Imam. 2005. Aplikasi Analisis Multivariant dengan Program SPSS. Universitas
Diponegoro. Semarang
Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis Universitas Mercubuana. 2010. Pedoman
Penyusunan Skripsi. Universitas Mercubuana. Jakarta
Munawir. 2004. Analisa Laporan Keuangan, edisi empat. Liberty. Yogyakarta
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Laba, dan Mekanisme Corporate Governance Terhadap Opini Audit Going
Concern, Skripsi Strata-1, Fakultas Ekonomi, Universitas Diponegoro, Semarang
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Grasindo. Jakarta
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Wahyuni Purwandari, Indri. 2011. Analisis Pengaruh Mekanisme Good Corporate
Governance, Profitabilitas, dan Leverage Terhadap Pratik Manajemen Laba
(Earning Management), Skripsi Strata-1, Fakultas Ekomoni, Universitas
Diponegoro, Semarang
Van Horne, james C. dan John M. Wachowich, JR. 2007. Fundamentals Of Financial
Lampiran 1
Data Penelitian
Tahun Nama Perusahaan
X1
X2
X3
Y
1 = Incresing
0 = Descresing
2008 PT Adhi Karya Tbk.
81.54
0.01
0.88
0
PT Aneka Tambang Tbk.
85.87
0.13
0.21
0
PT Bakrieland Development Tbk.
76.93
0.017
0.37
1
PT Bank CIMB Niaga Tbk.
88.37
0.01
0.90
1
PT Bank DKI
76.61
0.008
0.94
1
PT Bank Mandiri Tbk
90.65
0.014
0.91
1
PT Bank Negara Indonesia Tbk.
81.63
0.006
0.92
1
PT Bukit Asam Tbk.
82.27
0.16
0.29
1
PT Garuda Indonesia
81.58
0.05
0.97
0
PT Jasa Marga Tbk.
81.62
0.064
0.53
0
PT Telekomunikasi Indonesia Tbk.
88.67
0.22
0.52
1
PT United Tractor Tbk.
85.44
0.16
0.61
0
2009 PT Adhi Karya Tbk.
82.23
0.03
0.86
0
PT Aneka Tambang Tbk.
85.99
0.06
0.17
0
PT Bakrieland Development Tbk.
76.96
0.013
0.36
1
PT Bank CIMB Niaga Tbk.
91.42
0.01
0.89
1
PT Bank DKI
77.53
0.008
0.94
1
PT Bank Mandiri Tbk
91.67
0.018
0.91
1
PT Bank Negara Indonesia Tbk.
84.58
0.010
0.91
0
PT Bukit Asam Tbk.
84.12
0.29
0.27
1
PT Garuda Indonesia
85.26
0.07
0.78
0
PT Jasa Marga Tbk.
82.65
0.067
0.52
0
PT Telekomunikasi Indonesia Tbk.
89.04
0.22
0.49
1
PT United Tractor Tbk.
86.89
0.22
0.43
1
2010 PT Adhi Karya Tbk.
77.28
0.04
0.82
0
PT Aneka Tambang Tbk.
86.15
0.13
0.22
1
PT Bakrieland Development Tbk.
77.36
0.015
0.38
0
PT Bank CIMB Niaga Tbk.
91.46
0.02
0.90
1
PT Bank DKI
78.17
0.020
0.92
1
PT Bank Mandiri Tbk
91.81
0.020
0.90
1
PT Bank Negara Indonesia Tbk.
85.35
0.016
0.86
1
PT Bukit Asam Tbk.
84.33
0.17
0.26
0
PT Garuda Indonesia
85.82
0.04
0.74
0
PT Jasa Marga Tbk.
83.41
0.060
0.56
0
PT United Tractor Tbk.
87.36
0.17
0.45
0
Keterangan:
X1 : Good Corporate Governance
X2 : Profitabilitas
X3 : Leverage
Lampiran 2
Hasil Output SPSS 17
Descriptives
Descriptive Statistics
N Range Minimum Maximum Sum Mean Std. Deviation Variance Skewness Kurtosis Statistic Statistic Statistic Statistic Statistic Statistic Std. Error Statistic Statistic Statistic Std. Error Statistic Std. Error X1 36 15.200 76.610 91.810 3037.120 84.36444 .773577 4.641461 21.543 -.144 .393 -.880 .768 X2 36 .284 .006 .290 2.726 .07572 .013267 .079604 .006 1.109 .393 .096 .768 X3 36 .800 .170 .970 23.020 .63944 .044951 .269708 .073 -.291 .393 -1.519 .768 Y 36 1.000 .000 1.000 20.000 .55556 .083992 .503953 .254 -.233 .393 -2.064 .768 Valid N (listwise) 36
REGRESSION /MISSING LISTWISE /STATISTICS COEFF OUTS BCOV R ANOVA COLLIN TOL /CRITERIA=PIN(.05) POUT(.10)
/NOORIGIN /DEPENDENT Y /METHOD=ENTER X1 X2 X3.
Regression
Variables Entered/Removed
Model Variables Entered
Variables
Removed Method 1 X3, X1, X2a . Enter a. All requested variables entered.
Model Summary
Model R R Square Adjusted R Square
Std. Error of the Estimate 1 .257a .066 -.021 .509322 a. Predictors: (Constant), X3, X1, X2
ANOVAb
Model Sum of Squares df Mean Square F Sig. 1 Regression .588 3 .196 .755 .527a
Residual 8.301 32 .259
Total 8.889 35
a. Predictors: (Constant), X3, X1, X2 b. Dependent Variable: Y
Coefficientsa Model Unstandardized Coefficients Standardized Coefficients t Sig. Collinearity Statistics B Std. Error Beta Tolerance VIF 1 (Constant) -1.292 1.611 -.802 .429 X1 .018 .020 .170 .912 .369 .845 1.183 X2 .812 1.537 .128 .528 .601 .495 2.019 X3 .365 .438 .196 .834 .411 .530 1.885 a. Dependent Variable: Y Coefficient Correlationsa Model X3 X1 X2 1 Correlations X3 1.000 -.304 .684 X1 -.304 1.000 -.390 X2 .684 -.390 1.000 Covariances X3 .192 -.003 .461 X1 -.003 .000 -.012 X2 .461 -.012 2.361 a. Dependent Variable: Y
Collinearity Diagnosticsa
Model
Dimensi
on Eigenvalue Condition Index
Variance Proportions (Constant) X1 X2 X3 1 1 3.385 1.000 .00 .00 .01 .01 2 .570 2.436 .00 .00 .33 .03 3 .043 8.842 .01 .01 .56 .92 4 .001 50.562 .99 .99 .10 .05 a. Dependent Variable: Y
REGRESSION /MISSING LISTWISE /STATISTICS COEFF OUTS BCOV R ANOVA COLLIN TOL /CRITERIA=PIN(.05) POUT(.10)
/NOORIGIN /DEPENDENT Y /METHOD=ENTER X1 X2 X3 /RESIDUALS DURBIN /CASEWISE PLOT(ZRESID) OUTLIERS(3).
Regression
Variables Entered/Removed
Model Variables Entered
Variables
Removed Method 1 X3, X1, X2a . Enter a. All requested variables entered.
Model Summaryb
Model R R Square Adjusted R Square
Std. Error of the Estimate Durbin-Watson 1 .257a .066 -.021 .509322 1.786 a. Predictors: (Constant), X3, X1, X2 b. Dependent Variable: Y ANOVAb
Model Sum of Squares df Mean Square F Sig. 1 Regression .588 3 .196 .755 .527a
Residual 8.301 32 .259
Total 8.889 35
a. Predictors: (Constant), X3, X1, X2 b. Dependent Variable: Y
Coefficientsa Model Unstandardized Coefficients Standardized Coefficients t Sig. Collinearity Statistics B Std. Error Beta Tolerance VIF 1 (Constant) -1.292 1.611 -.802 .429 X1 .018 .020 .170 .912 .369 .845 1.183 X2 .812 1.537 .128 .528 .601 .495 2.019 X3 .365 .438 .196 .834 .411 .530 1.885 a. Dependent Variable: Y Coefficient Correlationsa Model X3 X1 X2 1 Correlations X3 1.000 -.304 .684 X1 -.304 1.000 -.390 X2 .684 -.390 1.000 Covariances X3 .192 -.003 .461 X1 -.003 .000 -.012 X2 .461 -.012 2.361 a. Dependent Variable: Y
Collinearity Diagnosticsa
Model
Dimensi
on Eigenvalue Condition Index
Variance Proportions (Constant) X1 X2 X3 1 1 3.385 1.000 .00 .00 .01 .01 2 .570 2.436 .00 .00 .33 .03 3 .043 8.842 .01 .01 .56 .92 4 .001 50.562 .99 .99 .10 .05 a. Dependent Variable: Y Residuals Statisticsa
Minimum Maximum Mean Std. Deviation N Predicted Value .26626 .74255 .55556 .129595 36 Residual -.633011 .733738 .000000 .487005 36 Std. Predicted Value -2.232 1.443 .000 1.000 36 Std. Residual -1.243 1.441 .000 .956 36 a. Dependent Variable: Y
LOGISTIC REGRESSION VARIABLES Y /METHOD=ENTER X1 X2 X3 /CLASSPLOT /PRINT=GOODFIT CORR ITER(1)
/CRITERIA=PIN(0.05) POUT(0.10) ITERATE(20) CUT(0.5).
Logistic Regression
[DataSet1]
Case Processing Summary
Unweighted Casesa N Percent Selected Cases Included in Analysis 36 44.4
Missing Cases 45 55.6
Total 81 100.0
Unselected Cases 0 .0
Total 81 100.0
Dependent Variable Encoding Original
Value Internal Value
.000 0
1.000 1
Block 0: Beginning Block
Iteration Historya,b,c
Iteration -2 Log likelihood
Coefficients Constant Step 0 1 49.461 .222
2 49.461 .223
a. Constant is included in the model. b. Initial -2 Log Likelihood: 49,461
c. Estimation terminated at iteration number 2 because parameter estimates changed by less than ,001.
Classification Tablea,b Observed Predicted Y Percentage Correct .000 1.000 Step 0 Y .000 0 16 .0 1.000 0 20 100.0 Overall Percentage 55.6
a. Constant is included in the model. b. The cut value is ,500
Variables in the Equation
B S.E. Wald df Sig. Exp(B) Step 0 Constant .223 .335 .443 1 .506 1.250
Variables not in the Equation
Score df Sig. Step 0 Variables X1 1.647 1 .199
X2 .078 1 .779
X3 .537 1 .464
Block 1: Method = Enter
Iteration Historya,b,c,d
Iteration -2 Log likelihood
Coefficients Constant X1 X2 X3 Step 1 1 47.037 -7.169 .074 3.247 1.461 2 47.027 -7.692 .079 3.358 1.535 3 47.027 -7.698 .079 3.359 1.536 4 47.027 -7.698 .079 3.359 1.536 a. Method: Enter
b. Constant is included in the model. c. Initial -2 Log Likelihood: 49,461
d. Estimation terminated at iteration number 4 because parameter estimates changed by less than ,001.
Omnibus Tests of Model Coefficients
Chi-square df Sig. Step 1 Step 2.434 3 .487
Block 2.434 3 .487 Model 2.434 3 .487
Model Summary
Step -2 Log likelihood
Cox & Snell R Square
Nagelkerke R Square
1 47.027a .065 .088
a. Estimation terminated at iteration number 4 because parameter estimates changed by less than ,001.
Hosmer and Lemeshow Test Step Chi-square df Sig.
Contingency Table for Hosmer and Lemeshow Test Y = ,000 Y = 1,000
Total Observed Expected Observed Expected
Step 1 1 2 2.772 2 1.228 4 2 2 2.174 2 1.826 4 3 2 2.100 2 1.900 4 4 3 1.978 1 2.022 4 5 2 1.700 2 2.300 4 6 3 1.552 1 2.448 4 7 2 1.458 2 2.542 4 8 0 1.197 4 2.803 4 9 0 1.069 4 2.931 4 Classification Tablea Observed Predicted Y Percentage Correct .000 1.000 Step 1 Y .000 8 8 50.0 1.000 7 13 65.0 Overall Percentage 58.3
Variables in the Equation
B S.E. Wald df Sig. Exp(B) Step 1a X1 .079 .084 .888 1 .346 1.083
X2 3.359 6.378 .277 1 .598 28.750 X3 1.536 1.786 .740 1 .390 4.645 Constant -7.698 6.791 1.285 1 .257 .000 a. Variable(s) entered on step 1: X1, X2, X3.
Correlation Matrix Constant X1 X2 X3 Step 1 Constant 1.000 -.976 .202 .042 X1 -.976 1.000 -.372 -.248 X2 .202 -.372 1.000 .687 X3 .042 -.248 .687 1.000
