LAMPIRAN 1
Daftar Sampel Perusahaan Manufaktur Tahun 2010-2012
NO. NAMA PERUSAHAAN (KODE) KODE
1 PT. GOODYEAR INDONESIA TBK GDYR
2 PT. INDOFOOD SUKSES MAKMUR TBK INDF
3 PT. ASTRA OTOPARTS TBK AUTO
4 PT. UNILEVER INDONESIA, TBK UNVR
5 PT. HOLCIM INDONESIA TBK SMCB
6 PT. KIMIA FARMA (PERSERO) TBK KAEF
7 PT. KALBE FARMA TBK KLBF
8 PT. ASTRA INTERNASIONAL TBK ASII
9 PT MULIA INDUSTRINDO TBK MLIA
10 PT HANJAYA MANDALA SAMPOERNA TBK HMSP
11 PT. INDAH KIATPULP & PAPER TBK INKP
12 PT. TIRTA MAHAKAM RESOURCES TBK TIRT
13 PT. ERATEX DJAJA TBK ERTX
14 PT. MULTI BINTANG INDONESIA TBK MLIA
15 PT. SEMEN INDONESIA PERSERO TBK SMGR
16 PT. BUDI ACID JAYA TBK BUDI
17 PT AKR CORPORINDO TBK AKRA
18 PT. LION METALWORK TBK LION
19 PT. GUDANG GARAM TBK GGRM
20 PT. CITRA TUBINDO TBK CTBN
21 PT. LION MESH PRIMA TBK LMSH
22 PT. JAYA PARI STEEL JPRS
23 PT. SINAR MAS AGRO RESOURCES TBK. SMART
24 PT. SURYA TOTO INDONESIA TOTO
25 PT AKASHA WIRA INTERNATIONAL TBK ADES
26 PT CHAMPION PACIFIC INDONESIA TBK ANUAIGAR
LAMPIRAN 2
Hasil Data Kepemilikan Institusional, Kepemilikan Manajerial, Leverage, Profitabilitas dan Manajemen Laba Perusahaan Manafaktur Yang
Dijadikan Sampel Tahun 2010-2012 (%)
No. Kode
Perusahaan
Kepemilikan Institusional
Kepemilikan
Manajerial Leverage Profitabilitas
Manajemen Laba
LAMPIRAN 3
Hasil Logaritma Natural Data Kepemilikan Institusional, Kepemilikan Manajerial, Leverage, Profitabilitas dan Manajemen Laba Perusahaan
Manafaktur Yang Dijadikan Sampel Tahun 2010-2012 (%)
No. Kode
Perusahaan
Kepemilikan Institusional
Kepemilikan
Manajerial Leverage Profitabilitas
LAMPIRAN 4
HASIL PENGOLAHAN SPSS
1. Uji Normalitas
a). Histogram
GRAPH
/HISTOGRAM(NORMAL)=LnY.
Graph
[DataSet1] D:\Skripsi Sefaca Saragih FEB\DATA Disc Acrual Terbaru.sav
b). P-Plot
PPLOT
/VARIABLES=LnY X1 /NOLOG
/NOSTANDARDIZE /TYPE=P-P /FRACTION=BLOM /TIES=MEAN /DIST=NORMAL.
[DataSet1] D:\Skripsi Sefaca Saragih FEB\DATA Disc Acrual Terbaru.sav
Model Description
Model Name MOD_2
Series or Sequence 1 LN_ Manajemen Laba
2 KEPEMILIKAN
INSTITUSIONAL
Transformation None
Non-Seasonal Differencing 0
Seasonal Differencing 0
Length of Seasonal Period No periodicity
Standardization Not applied
Distribution Type Normal
Location estimated
Scale estimated
Fractional Rank Estimation Method Blom's
Rank Assigned to Ties Mean rank of tied values
Applying the model specifications from MOD_2
c. Uji One Sample Kolmogorov-Smirnov Test
One-Sample Test
Test Value = 0
t df Sig. (2-tailed)
Mean
Difference
95% Confidence Interval of the
Difference
Lower Upper
LN_ Manajemen
Laba
-13.591 80 .000 -1.11099 -1.2737 -.9483
NPAR TESTS
/K-S(NORMAL)=LnY /MISSING ANALYSIS.
NPar Tests
[DataSet1] D:\Skripsi Sefaca Saragih FEB\DATA Disc Acrual Terbaru.sav
One-Sample Kolmogorov-Smirnov Test
LN_
Manajemen
Laba
N 81
Normal Parametersa,b Mean -1.1110
Std. Deviation .73571
Most Extreme Differences Absolute .104
Positive .104
Negative -.069
Kolmogorov-Smirnov Z .932
Asymp. Sig. (2-tailed) .350
a. Test distribution is Normal.
b. Calculated from data.
2. Uji Multikololineritas
Coefficientsa
Model
Unstandardized
Coefficients
Standardized
Coefficients
t Sig.
Collinearity Statistics
B Std. Error Beta Tolerance VIF
1 (Constant) -1.659 .914 -1.815 .073
LN_ Kepemilikan
Institusional
-.072 .424 -.026 -.216 .030 .819 1.220
LN_ Kepemilikan
Manajerial
.029 .014 .250 2.073 .042 .792 1.263
LN_ Leverage .450 .233 .218 1.931 .057 .900 1.111
LN_Profitabilitas .704 .586 .133 1.200 .234 .937 1.067
3. Uji Autorelasi
[DataSet1] D:\Skripsi Sefaca Saragih FEB\DATA Disc Acrual Terbaru.sav
Runs Test
Unstandardized Residual
Test Valuea -.08044 Cases < Test Value 40 Cases >= Test Value 41 Total Cases 81 Number of Runs 32
Z -2.123
Asymp. Sig. (2-tailed) .334
a. Median
4. Uji Heteroskedastisitas
Uji Glejser
Coefficientsa
Model
Unstandardized
Coefficients
Standardized
Coefficients
t Sig. B Std. Error Beta
1 (Constant) .800 .635 1.259 .212
LN_ Kepemilikan Institusional -.065 .295 -.027 -.219 .827
LN_Profitabilitas -.291 .407 -.084 -.716 .476
a. Dependent Variable: absut
5. Hasil Uji Regresi Linier Berganda
Regression
[DataSet1] D:\Skripsi Sefaca Saragih FEB\DATA Disc Acrual Terbaru.sav
Variables Entered/Removedb
Model Variables Entered
Variables
Removed Method
1 LN_Profitabilitas, LN_ Kepemilikan
Manajerial, LN_
Leverage, LN_ Kepemilikan
Institusional
. Enter
a. All requested variables entered.
b. Dependent Variable: LN_ Manajemen Laba
Model Summaryb
Model R R Square
Adjusted R
Square
Std. Error of the
Estimate
1 .458a .209 .093 .70470
a. Predictors: (Constant), LN_Profitabilitas, LN_ Kepemilikan Manajerial, LN_ Leverage, LN_ Kepemilikan Institusional
b. Dependent Variable: LN_ Manajemen Laba
ANOVAb
Model Sum of Squares df Mean Square F Sig.
1 Regression 5.559 4 1.390 2.799 .032a
Residual 37.742 76 .497
Total 43.301 80
a. Predictors: (Constant), LN_Profitabilitas, LN_ Kepemilikan Manajerial, LN_ Leverage, LN_
Kepemilikan Institusional
b. Dependent Variable: LN_ Manajemen Laba
Coefficientsa
Model
Unstandardized
Coefficients
Standardized
Coefficients
t Sig.
B Std. Error Beta
1 (Constant) -1.659 .914 -1.815 .073
LN_ Kepemilikan Institusional -.072 .424 -.026 -.216 .030
LN_ Kepemilikan Manajerial .029 .014 .250 2.073 .042
LN_ Leverage .450 .233 .218 1.931 .051
LN_Profitabilitas .704 .586 .133 1.200 .234
a. Dependent Variable: LN_ Manajemen Laba
Residuals Statisticsa
Minimum Maximum Mean Std. Deviation N
Predicted Value -1.8067 -.3796 -1.1110 .26361 81
Std. Predicted Value -2.639 2.775 .000 1.000 81
Standard Error of Predicted
Value
.089 .551 .161 .068 81
Adjusted Predicted Value -1.9680 .0755 -1.1080 .29804 81
Residual -1.22679 2.56749 .00000 .68686 81
Std. Residual -1.741 3.643 .000 .975 81
Stud. Residual -1.826 3.747 -.001 1.007 81
Deleted Residual -1.34983 2.71600 -.00303 .73574 81
Stud. Deleted Residual -1.855 4.123 .009 1.047 81
Mahal. Distance .286 47.846 3.951 6.011 81
Cook's Distance .000 .207 .015 .035 81
Centered Leverage Value .004 .598 .049 .075 81
6. Deskriptif Statistik
DESCRIPTIVES VARIABLES=LnY LNX1 LNX2 LNX3 LNX4 /STATISTICS=MEAN STDDEV MIN MAX.
Descriptives
[DataSet1] D:\Skripsi Sefaca Saragih FEB\DATA Disc Acrual Terbaru.sav
Descriptive Statistics
N Minimum Maximum Mean Std. Deviation
LN_ Manajemen Laba 81 -2.86 1.69 -1.1110 .73571
LN_ Kepemilikan
Institusional
81 1.11 2.10 1.8049 .20514
LN_ Kepemilikan Manajerial 81 .69 26.30 2.9706 6.36809
LN_ Leverage 81 1.10 3.89 1.5895 .35628
LN_Profitabilitas 81 -.42 .42 .1197 .13877
Valid N (listwise) 81
