DAFTAR LAMPIRAN
LAMPIRAN I
PEMILIHAN SAMPEL PENELITIAN
No
Nama perusahaan Kode
Saham
Kriteria Sampel
1 2 3 4 × 1 Indocement Tunggal PrakasaTbk INTP √ √ × √ ×
2 Semen BaturajaPerseroTbk SMBR × √ × √ ×
3 Holcim Indonesia Tbk SMCB √ × × √ ×
4 Semen Gresik Tbk SMGR √ × √ √ ×
5 WijayaKaryaBetonTbk WTON × √ × √ ×
6 Asahimas Flat Glass Tbk AMFG √ × √ √ ×
7 Arwana Citra MuliaTbk ARNA √ × × √ ×
8 IntiKeramikAlamAsriIndustriTbk IKAI √ √ √ √ 1 9 Keramika Indonesia AssosiasiTbk KIAS √ × √ √ ×
10 MuliaIndustrindoTbk MLIA √ √ √ √ 2
11 Surya Toto Indonesia Tbk TOTO √ × √ √ ×
12 Alaska IndustrindoTbk ALKA √ × √ √ ×
13 Alumindo Light Metal Industry Tbk ALMI √ √ √ √ 3
14 Beton Jaya ManunggalTbk BTON √ √ √ √ 4
15 Citra TurbindoTbk CTBN √ √ √ × ×
16 GunawanDianjaya Steel Tbk GDST √ √ √ √ 5
17 IndalAluminium Industry Tbk INAI √ √ √ √ 6
18 ItamarayaTbk ITMA √ × √ × ×
19 Jakarta Kyoei Steel Work LTD Tbk JKSW √ × √ √ ×
20 Jaya Pari Steel Tbk JPRS √ √ √ √ 7
21 Krakatau Steel Tbk KRAS √ √ √ × ×
22 Lion Metal Works Tbk LION √ √ √ √ 8
23 Lionmesh Prima Tbk LMSH √ √ √ √ 9
24 Hanson International Tbk MYRX √ √ × √ ×
25 PelatTimah Nusantara Tbk NIKL √ √ √ × ×
26 Pelangi Indah CanindoTbk PICO √ √ √ √ 10
27 TembagaMuliaSemananTbk TBMS × × × √ ×
28 Barito PasificTbk BRPT √ √ √ × ×
29 Budi Acid Jaya Tbk BUDI √ × √ √ ×
30 Duta Pertiwi Nusantara DPNS √ √ √ √ 11
31 Ekadharma International Tbk EKAD × √ × √ ×
32 EterindoWahanatamaTbk ETWA √ √ √ √ 12
33 IntanWijaya International Tbk INCI √ √ √ √ 13 34 Sorini Agro Asia CorporindoTbk SOBI × √ × √ ×
35 Indo AcitamaTbk SRSN √ √ √ √ 14
36 Chandra Asri Petrochemical TPIA √ √ × √ ×
38 AlamKaryaUnggulTbk AKKU √ × × √ × 39 ArghaKarya Prima Industry Tbk AKPI √ × √ √ ×
40 Asiaplast Industries Tbk APLI × √ × √ ×
41 BerlinaTbk BRNA √ √ √ √ 15
42 Titan Kimia Nusantara Tbk FPNI √ × √ × ×
43 Champion Pasific Indonesia Tbk IGAR √ × √ √ ×
44 ImpackPratamaIndustri IMPC × √ × √ ×
45 IndopolySwakarsa Industry Tbk IPOL √ × √ × ×
46 SekawanIntipratamaTbk SIAP √ × √ √ ×
47 SiwaniMakmurTbk SIMA √ × √ √ ×
48 TriasSentosaTbk TRST √ √ √ √ 16
49 Yana Prima Hasta PersadaTbk YPAS √ √ √ √ 17
50 Charoen Pokphand Indonesia Tbk CPIN √ × √ √ ×
51 JapfaComfeed Indonesia Tbk JPFA √ × × √ ×
52 MalindoFeedmillTbk MAIN √ × √ √ ×
53 Siearad Produce Tbk SIPD √ × × √ ×
54 Sumalindo Lestari Jaya Tbk SULI √ × √ √ ×
55 Tirta Mahakam Resources Tbk TIRT √ × √ √ ×
56 AlkindoNaratamaTbk ALDO √ × √ √ ×
57 Dwi Aneka Jaya KemasindoTbk DAJK × √ × √ ×
58 Fajar Surya WisesaTbk FASW √ × √ √ ×
59 Indah Kiat Pulp & paper Tbk INKP √ × √ × ×
60 Toba Pulp Lestari Tbk INRU √ × √ √ ×
61 KertasBasukiRachmat Indonesia Tbk KBRI √ × √ √ ×
62 SuparmaTbk SPMA √ × √ √ ×
63 PabrikKertas Tjiwi Kimia Tbk TKIM √ × √ × ×
64 Grand KartechTbk KRAH × √ × √ ×
65 Astra International Tbk ASII √ √ √ √ 18
66 Astra Auto Part Tbk AUTO √ √ √ √ 19
67 Indo KordsaTbk BRAM √ √ × × ×
68 Goodyear Indonesia Tbk GDYR √ × √ × ×
69 Gajah Tunggal Tbk GJTL × √ × √ 20
70 IndomobilSukses International Tbk IMAS √ × √ √ ×
71 IndospringTbk INDS √ × √ √ 21
72 Multi Prima Sejahtera Tbk LPIN √ × √ √ ×
73 MultistradaArahSaranaTbk MASA √ √ √ × ×
74 NippresTbk NIPS √ √ √ √ 22
75 Prima alloy steel Universal Tbk PRAS √ √ √ √ 23
76 SelamatSempurnaTbk SMSM √ √ √ √ 24
77 Polychem Indonesia Tbk ADMG √ × √ √ ×
78 Argo PantesTbk ARGO √ √ × × ×
79 Centex Tbk CNTX √ √ × √ ×
80 EratexDjayaTbk ERTX √ × √ √ ×
81 Ever Shine Textile Industry Tbk ESTI √ × √ × ×
83 Indo Rama Synthetic Tbk INDR √ × √ × ×
84 Karwell Indonesia Tbk KARW √ × √ √ ×
85 Apac Citra Centertex Tbk MYTX √ × √ √ ×
86 Pan Brothers Tbk PBRX √ √ × × ×
87 Asia Pasific Fibers Tbk POLY √ × √ × ×
88 Ricky Putra GlobalindoTbk RICY × √ × √ ×
89 Sri RejekiIsmanTbk SRIL × √ √ ×
90 Sunson Textile Manufacturer Tbk SSTM √ √ × √ ×
91 Trisula International Tbk TRIS √ × √ √ ×
92 Nusantara Inti Corpora Tbk UNIT √ × √ √ ×
93 UnitexTbk UNTX √ √ × × ×
94 Sepatu Bata Tbk BATA √ × √ √ ×
95 Primarindo Asia Infrastructure Tbk BIMA √ × √ √ ×
96 Sumi Indo KabelTbk IKBI √ √ × × ×
97 Jembo Cable Company Tbk JECC √ × √ √ ×
98 KMI Wire and Cable Tbk KBLI √ × √ √ ×
99 KabelindoMurniTbk KBLM √ × √ √ ×
100 Supreme Cable Commerce Tbk SCCO √ × √ √ ×
101 Voksel Electric Tbk VOKS √ √ √ × ×
102 Sat Nusa PersadaTbk PTSN √ √ √ × ×
103 AkashaWira International Tbk ADES √ × √ √ × 104 TigaPilar Sejahtera Food Tbk AISA √ × √ √ ×
105 Tri Banyan TirtaTbk ALTO √ × √ √ ×
106 CahayaKalbarTbk CEKA √ √ √ × ×
107 DavomasAbadiTbk DAVO × √ × √ ×
108 Delta Djakarta Tbk DLTA √ × √ √ ×
109 Indofood CBP SuksesMakmurTbk ICBP √ × √ √ ×
110 Indofood SuksesMakmurTbk INDF √ √ √ √ 25
111 Multi Bintang Indonesia Tbk MLBI √ × √ √ ×
112 Mayora Indah Tbk MYOR √ √ × √ ×
113 Prashida Aneka NiagaTbk PSDN √ √ √ √ 26
114 Nippon IndosariCorporindoTbk ROTI √ × √ √ ×
115 SekarBumiTbk SKBM √ √ √ √ 27
116 SekarLautTbk SKLT √ √ √ √ 28
117 Siantar Top Tbk STTP √ √ √ √ 29
118 Ultrajaya Milk Industry Tbk ULTJ √ √ √ √ 30
119 GudangGaramTbk GGRM √ √ × √ ×
120 Hanjaya Mandala SampoernaTbk HMSP √ × √ × × 121 Bentoel International InvestamaTbk RMBA √ × √ √ ×
122 WismilakIntiMakmurTbk WIIM √ √ × √ ×
123 Darya VariaLaboratoriaTbk DVLA √ × √ √ ×
124 IndofarmaTbk INAF √ × √ √ ×
125 Kimia FarmaTbk KAEF √ √ √ √ 31
126 Kalbe FarmaTbk KLBF √ √ √ √ 32
128 PyridamFarmaTbk PYFA √ √ √ √ 33 129 Schering Plough Indonesia Tbk SCPI √ × √ √ × 130 IndustriJamu Sidomuncul Tbk SIDO × √ × √ × 131 Taisho Pharmaceutical Indonesia Tbk SQBI × √ × √ ×
132 Tempo Scan PasificTbk TSPC √ √ √ √ 34
133 Martina BertoTbk MBTO √ √ √ √ 35
134 MustikaRatuTbk MRAT √ × × √ ×
135 Mandom Indonesia Tbk TCID √ √ √ √ 36
136 Unilever Indonesia Tbk UNVR √ √ √ √ 37
137 ChitoseInternasionalTbk CINT × √ × √ ×
138 KedawungSetia Industrial Tbk KDSI √ √ √ √ 38
139 KedaungIndag Can Tbk KICI √ √ √ √ 39
140 LanggengMakmur Industry Tbk LMPI √ √ √ √ 40 141 Steel Pipe Industry of Indonesia ISSP × √ × √ ×
LAMPIRAN 2
SAMPEL PENELITIAN
NO Kode Perusahaan Nama Perusahaan
1 IKAI Inti Keramik Alam Asri Industri Tbk
2 MLIA Mulia Industrindo Tbk
3 ALMI Alumindo Light Metal Industry Tbk
4 BTON Beton Jaya Manunggal Tbk
5 GDST Gunawan Dianjaya Steel Tbk
6 INAI Indal Aluminium Industry Tbk
7 JPRS Jaya Pari Steel Tbk
8 LION Lion Metal Works Tbk
9 LMSH Lionmesh Prima Tbk
10 PICO Pelangi Indah Canindo Tbk
11 DPNS Duta Pertiwi Nusantara
12 ETWA Eterindo Wahanatama Tbk
13 INCI Intan Wijaya International Tbk
14 SRSN Indo Acitama Tbk
15 BRNA Berlina Tbk
16 TRST Trias Sentosa Tbk
17 YPAS Yana Prima Hasta Persada Tbk
18 ASII Astra International Tbk
19 AUTO Astra Auto Part Tbk
20 GJTL Gajah Tunggal Tbk
21 INDS Indospring Tbk
22 NIPS Nippres Tbk
23 PRAS Prima alloy steel Universal Tbk
24 SMSM Selamat Sempurna Tbk
26 PSDN Prashida Aneka Niaga Tbk
27 SKBM Sekar Bumi Tbk
28 SKLT Sekar Laut Tbk
29 STTP Siantar Top Tbk
30 ULTJ Ultrajaya Milk Industry and Trading Company Tbk
31 KLBF Kalbe Farma Tbk
32 KAEF Kimia Farma Tbk
33 PYFA Pyridam Farma Tbk
34 TSPC Tempo Scan Pasific Tbk
35 MBTO Martina Berto Tbk
36 TCID Mandom Indonesia Tbk
37 UNVR Unilever Indonesia Tbk
38 KDSI Kedawung Setia Industrial Tbk
39 KICI Kedaung Indag Can Tbk
LAMPIRAN 3
Tabulasi Variabel Independen dan Dependen
Tahun 2012
NO Kode Perusahaan KM KI Kep I Kep M DA
1 IKAI 0.57 0.50 78.74 3.03 -35,403.96
2 MLIA 1.00 0.33 67.25 0.06 -548.90
3 ALMI 1.00 0.40 83.83 1.60 42,878.04
4 BTON 0.62 0.50 81.83 9.58 -1,375.00
5 GDST 1.00 0.33 97.96 0.00 -323,622.92
6 INAI 0.55 0.40 65.86 0.19 122,561.00
7 JPRS 0.67 0.50 68.42 15.53 -28,075.95
8 LION 0.45 0.33 57.70 0.24 29,925.99
9 LMSH 1.00 0.33 32.22 25.61 30,693.81
10 PICO 0.58 0.33 94.01 0.08 36,621.03
11 DPNS 0.96 0.33 66.48 5.90 14,078.54
12 ETWA 1.00 0.25 55.63 0.08 -40,465.91
13 INCI 0.60 0.33 1.25 8.38 1,103.00
14 SRSN 1.00 0.33 86.43 12.08 24,410.00
15 BRNA 1.00 0.33 51.42 10.08 -46,598.99
16 TRST 1.00 0.33 60.31 1.90 -15,049.96
17 YPAS 1.00 0.33 89.47 0.35 44,624.00
18 ASII 1.00 0.46 50.11 0.04 13,810,000.00
19 AUTO 0.86 0.40 95.65 0.07 598,129.00
20 GJTL 0.21 0.29 59.81 0.08 -184,203.97
21 INDS 0.67 0.33 88.11 0.41 29,595.01
22 NIPS 0.89 0.25 37.11 18.35 44,831.00
23 PRAS 0.36 0.33 45.24 5.91 38,269.03
24 SMSM 1.00 0.33 58.13 6.04 -84,566.98
25 INDF 1.00 0.33 50.07 0.02 -2,627,687.99
26 PSDN 1.00 0.33 91.01 1.62 14,877.02
27 SKBM 1.00 0.33 81.92 1.72 35,667.98
28 SKLT 0.62 0.33 96.09 0.12 -7,298.00
29 STTP 0.57 0.50 56.76 4.24 50,166.02
30 ULTJ 1.00 0.33 46.60 17.97 -138,172.00
31 KLBF 1.00 0.33 56.60 0.01 398,754.98
32 KAEF 1.00 0.33 90.02 0.01 -24,849.00
33 PYFA 0.72 0.33 53.85 11.54 5,792.02
34 TSPC 0.96 0.50 77.29 0.10 147.99
35 MBTO 0.52 0.33 67.73 0.10 -640,299.99
36 TCID 0.64 0.40 78.84 0.14 -100,079.99
38 KDSI 1.00 0.50 75.68 0.03 -13,628.00
39 KICI 0.44 0.33 75.02 0.23 1,942.00
40 LMPI 0.44 0.50 83.27 0.01 16,774.01
TAHUN 2013
NO Kode Perusahaan KM KI Kep I Kep M DA
1 IKAI 0.61 0.50 78.74 3.03 -178.96
2 MLIA 1.00 0.40 68.04 0.06 -1,111.90
3 ALMI 1.00 0.50 75.97 1.60 731,907.04
4 BTON 0.39 0.50 81.83 9.58 14,805.04
5 GDST 1.00 0.50 97.96 0.00 -101,038.97
6 INAI 0.58 0.40 67.21 0.19 -72,734.99
7 JPRS 0.36 0.50 68.42 15.53 -63,576.95
8 LION 0.45 0.33 57.70 0.24 12,205.01
9 LMSH 1.00 0.33 32.22 25.61 568.08
10 PICO 0.74 0.50 94.01 0.08 21,406.80
11 DPNS 0.55 0.33 66.48 5.90 67,473.01
12 ETWA 1.00 0.25 55.63 0.08 233,979.95
13 INCI 0.64 0.33 1.07 8.38 55.00
14 SRSN 1.00 0.33 82.45 9.28 -21,893.98
15 BRNA 1.00 0.33 51.42 9.42 -115,304.98
16 TRST 1.00 0.33 59.54 1.19 -78,947.95
17 YPAS 0.87 0.33 89.47 0.35 13,482.04
18 ASII 1.00 0.33 50.11 0.04 1,047,000.01
19 AUTO 0.91 0.36 80.00 0.06 448,009.99
20 GJTL 0.19 0.29 59.81 0.08 38,896.03
21 INDS 0.69 0.33 88.11 0.44 -108,146.98
22 NIPS 0.85 0.33 46.51 6.95 -5,411.00
23 PRAS 0.37 0.33 54.06 4.96 2,467.05
24 SMSM 1.00 0.33 58.13 8.36 -109,808.96
25 INDF 1.00 0.33 50.07 0.02 -4,102,889.99
26 PSDN 1.00 0.33 91.01 1.62 -60,226.97
27 SKBM 1.00 0.33 80.92 1.72 38,797.85
28 SKLT 0.72 0.33 96.09 0.12 -15,453.04
29 STTP 0.67 0.50 56.76 3.13 55,781.99
30 ULTJ 1.00 0.33 46.00 17.80 129,137.99
31 KLBF 1.00 0.33 56.60 0.01 1,043,288.99
32 KAEF 1.00 0.33 90.02 0.00 -38,141.02
33 PYFA 0.63 0.33 53.85 11.54 12,051.03
34 TSPC 0.87 0.60 77.34 0.10 189,866.01
35 MBTO 0.43 0.33 67.73 0.10 19,025.03
36 TCID 0.57 0.40 78.84 0.14 -93,702.99
38 KDSI 1.00 0.50 75.68 4.84 -49,340.98
39 KICI 0.62 0.33 83.06 0.23 5,008.00
40 LMPI 0.50 0.50 83.27 0.01 -45,589.99
TAHUN 2014
NO Kode Perusahaan KM KI Kep I Kep M DA
1 IKAI 0.65 0.50 78.74 3.03 11955.02
2 MLIA 1.00 0.40 69.69 0.06 -334.91
3 ALMI 1.00 0.50 75.97 1.60 937618.99
4 BTON 0.37 0.50 81.83 9.58 -12.98
5 GDST 0.86 0.33 97.99 0.01 -234181.95
6 INAI 0.80 0.50 67.26 0.22 -59857.03
7 JPRS 0.67 0.50 68.42 15.53 70066.99
8 LION 0.45 0.33 57.70 0.24 -12831.39
9 LMSH 1.00 0.33 32.22 25.18 -2596.68
10 PICO 0.89 0.33 94.01 0.08 -8254.39
11 DPNS 0.55 0.33 59.56 5.76 8642.10
12 ETWA 1.00 0.25 55.63 0.08 -318349.97
13 INCI 0.78 0.33 1.37 13.88 18609.00
14 SRSN 1.00 0.33 87.02 11.59 4834.00
15 BRNA 1.00 0.33 51.42 7.21 -141106.99
16 TRST 1.00 0.50 59.54 1.19 -206824.98
17 YPAS 1.00 0.33 89.47 0.35 -60984.98
18 ASII 1.00 0.42 50.11 0.03 7162000.01
19 AUTO 0.94 0.30 80.00 0.02 691844.00
20 GJTL 0.20 0.29 59.81 0.08 972913.03
21 INDS 0.77 0.33 88.11 0.44 61746.02
22 NIPS 0.83 0.33 62.90 6.01 68473.03
23 PRAS 0.54 0.33 54.06 4.96 -215.96
24 SMSM 1.00 0.33 58.13 8.36 -29428.00
25 INDF 1.00 0.38 50.07 0.02 -4868238.00
26 PSDN 0.87 0.33 91.01 1.62 -49376.92
27 SKBM 1.00 0.33 81.42 3.13 40772.98
28 SKLT 0.90 0.33 96.09 0.12 -6918.01
29 STTP 0.85 0.50 56.76 3.17 -75050.99
30 ULTJ 1.00 0.33 46.60 17.90 155338.00
31 KLBF 1.00 0.33 56.60 0.01 -195034.99
32 KAEF 1.00 0.33 90.02 0.00 -49778.00
33 PYFA 0.84 0.33 53.85 11.54 1185.02
34 TSPC 0.95 0.75 77.52 0.08 71337.00
35 MBTO 0.45 0.33 67.73 0.10 558.01
36 TCID 0.52 0.40 78.84 0.14 50763.02
38 KDSI 1.00 0.50 75.68 4.81 68644.00
39 KICI 0.62 0.33 83.06 0.23 3391.00
40 LMPI 0.38 0.50 83.27 0.01 -69362.96
LAMPIRAN 4
Skor DEA Kecakapan Manajerial
NO SUB SEKTOR SKOR DEA
TERTINGGI TERENDAH
2012-2014 2012 2013 2014 1 KERAMIK & PORSELEN 1.00 0.57 061 0.65 2 LOGAM & SEJENISNYA 1.00 0.45 0.36 0.37
3 KIMIA 1.00 0.60 0.55 0.55
4 PLASTIK DAN KEMASAN 1.00 0.92 0.87 0.95
5 OTOMOTIF & KOMPONEN 1.00 0.21 0.19 0.20 6 MAKANAN & MINUMAN 1.00 0.56 0.66 0.84
7 FARMASI 1.00 0.72 0.62 0.84
8 KOSMETIK 1.00 0.51 0.43 0.44
9 ALAT RUMAH TANGGA 1.00 0.43 0.50 0.38
LAMPIRAN 5
STATISTIK DESKRIPTIF
N Minimum Maximum Mean Std. Deviation
kecakapanmanajerial 120 .1876 1.0000 .798283 .2347133
Proporsi komisarins
independen
120 .25000 .80000 .3878867 .10598700
Kepemilikan manajerial 120 .00100 25.61000 3.9552508 6.01432121
Kepemilikan institusional 120 1.07000 97.99000 68.5860250 19.65983732
Manajemen laba 120 12.98 13810000.00 397185.7655 1.53077E6
Lampiran 6
UJI ASUMSI KLASIK
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N 120
Normal Parametersa,,b Mean .0000000
Std. Deviation 2.27520652
Most Extreme Differences Absolute .095
Positive .062
Negative -.095
Kolmogorov-Smirnov Z 1.036
Asymp. Sig. (2-tailed) .233
a. Test distribution is Normal.
b. Calculated from data.
Model Summaryb
Model R R Square
Adjusted R
Square
Std. Error of the
Estimate
1 .421a .178 .149 2.18805
a. Predictors: (Constant), Kep_Man, kecaka M, Proporsi_KI, Kep_Inst
b. Dependent Variable: M_laba
ANOVAb
Model Sum of Squares df Mean Square F Sig.
1 Regression 118.849 4 29.712 6.206 .000a
Residual 550.570 115 4.788
Total 669.419 119
a. Predictors: (Constant), Kep_Man, kecaka M, Proporsi_KI, Kep_Inst
Coefficientsa
Model
Unstandardized
Coefficients
Standardized
Coefficients
t Sig.
Collinearity Statistics
B Std. Error Beta Tolerance VIF
1 (Constant) 8.946 1.237 7.232 .000
kecaka M 3.156 .860 .312 3.669 .000 .988 1.013
Proporsi_KI 2.165 1.960 .097 1.105 .272 .933 1.072
Kep_Inst -.018 .012 -.151 -1.490 .139 .700 1.428
Kep_Man -.136 .039 -.344 -3.489 .001 .735 1.361
