LAMPIRAN 1 DATA PENELIITIAN KODE
EMITEN
MANAJEMEN LABA
2012 2013 2014 EMITEN
KUALITAS AUDIT
2012 2013 2014
ASII
1 (Tanudiredja, Wibisana & Rekan)
1 (Tanudiredja, Wibisana & Rekan)
1 (Tanudiredja, Wibisana & Rekan)
AUTO
1 (Tanudiredja, Wibisana & Rekan)
1 (Tanudiredja, Wibisana & Rekan)
1 (Tanudiredja, Wibisana & Rekan)
GJTL
1
(Osman Bing Satrio & Eny) Satrio &
Rekan)
1
(Osman Bing Satrio & Eny) Satrio &
Rekan)
1 (Osman Bing Satrio & Eny) Satrio & Rekan)
INDS
0
(Tanubrata Sutanto Fahmi & Rekan)
0
(Tanubrata Sutanto Fahmi & Rekan)
0
(Tanubrata Sutanto Fahmi & Rekan)
NIPS
0
(Budiman, Wawan, Pamudji & Rekan)
0
(Supoyo, Sutjahjo, Subyantara &
Rekan)
0
(Supoyo, Sutjahjo, Subyantara &
Rekan)
95
(Paul Hadiwinata, Hidajat, Arsono,
Ade Fatma & Rekan)
(Krisnan, Busroni, Archsin & Alamsyah)
(Krisnan, Busroni, Archsin & Alamsyah)
SMSM
0
(Teramihardja , Pradhono &
Chandra)
1 (Purwantono, Suherman & Surja)
1 (Purwantono, Suherman & Surja)
UNIT
0
(Drs. Imam Syafei & Rekan)
0
(Drs. Imam Syafei & Rekan)
0
(Achmad, Rasyid, Hisbullah & Jerry)
RICY
0
(Joachim Sulityo & Rekan)
0
(Joachim Poltak Lian Michell &
Rekan)
0
(Joachim Poltak Lian Michell &
Rekan)
TRIS 0
(Anwar & Rekan)
0
(Paul Hadiwinata, Hidajat, Arsono,
Ade Fatma & Rekan)
0
(Paul Hadiwinata, Hidajat, Arsono,
Ade Fatma & Rekan)
BATA
1 (Purwantono, Suherman & Surja)
1 (Purwantono, Suherman & Surja)
1 (Purwantono, Suherman & Surja)
JECC
0
(Tanubrata Sutanto Fahmi & Rekan)
0
(Tanubrata Sutanto Fahmi & Rekan)
0
(Tanubrata Sutanto Fahmi & Rekan)
KLBM
0 (Kosasih, Nurdiyaman, Tjahjo
& Rekan)
0 (Kosasih, Nurdiyaman, Tjahjo
& Rekan)
0
KODE EMITEN
KOMITE AUDIT 2012 2013 2014
ASII 33.330 40.000 36.360 AUTO 30.000 27.270 30.000 GJTL 50.000 42.850 50.000 INDS 100.000 100.000 100.000 NIPS 75.000 100.000 100.000 PRAS 100.000 100.000 100.000 SMSM 100.000 100.000 100.000 UNIT 100.000 150.000 150.000 RICY 100.000 100.000 100.000 TRIS 100.000 100.000 100.000 BATA 60.000 60.000 60.000 JECC 0.000 0.000 0.000 KLBM 100.000 100.000 100.000
KODE EMITEN
GCG
2012 2013 2014
97 LAMPIRAN 2
HASIL UJI SPSS
Descriptive Statistics
N Minimum Maximum Mean
Std. Deviation
KUALITASAU
DIT 39 .000 1.000 .35897 .485971
KOMITEAUDI
T 39 .000 150.000
7.67900
E1 37.998010
MANJLABA 39 -.050 .053 -.00954 .017028
Valid N
One-Sample Kolmogorov-Smirnov Test
Unstandardiz ed Residual
N 39
Normal Parametersa Mean .0000000
Std. Deviation .01649633
Most Extreme Differences
Absolute .190
Positive .180
Negative -.190
Kolmogorov-Smirnov Z 1.189
Asymp. Sig. (2-tailed) .118
99 Coefficientsa
Model
Unstandardized Coefficients
Standardiz ed Coefficient
s
Collinearity Statistics
B Std. Error Beta
Toleran
ce VIF
1 (Constant) -.001 .008
KOMITEAUD
IT .000 .000 -.248 .744 1.345
KUALITASA UDIT
1.242E
-5 .007 .000 .744 1.345
Model Summaryb
Model R R Square
Adjusted R Square
Std. Error of the Estimate
Durbin-Watson
1 .248a .061 .009 .016948 2.195
a. Predictors: (Constant), KUALITASAUDIT, KOMITEAUDIT
b. Dependent Variable: MANJLABA
ANOVAb
Model
Sum of
Squares df
Mean
Square F Sig.
1 Regressi
on .001 2 .000 1.178 .319
a
Residual .010 36 .000
Total .011 38
a. Predictors: (Constant), KUALITASAUDIT, KOMITEAUDIT
b. Dependent Variable: MANJLABA
Coefficientsa
Model
Unstandardized Coefficients
Standardiz a. Dependent Variable:
101 Model Summaryb
Model R R Square
Adjusted R Square
Std. Error of the Estimate
Durbin-Watson
1 .248a .061 .009 .016948 2.195
a. Predictors: (Constant), KUALITASAUDIT, KOMITEAUDIT
LAMPIRAN 3
103 One-Sample Kolmogorov-Smirnov Test
Unstandardize d Residual
N 39
Normal Parametersa Mean .0000000
Std. Deviation .01631943 Most Extreme
Differences
Absolute .206
Positive .149
Negative -.206
Kolmogorov-Smirnov Z 1.287
Asymp. Sig. (2-tailed) .073
Coefficientsa
Model
Unstandardized
Coefficients
Standardiz
ed
Coefficien
ts
Collinearity
Statistics
B
(Zscore(GCG)
-8.503E-5 .000 -.084 .646 1.547
AbskUA.GCG
.001 .000 1.076 .049 20.28 1
a. Dependent Variable:
MANJLABA
Model Summaryb
Mode
l R R Square
Adjusted R Square
Std. Error of the Estimate
Durbin-Watson
1 .285a .081 .003 .017004 1.860
a. Predictors: (Constant), AbskUA.GCG, (Zscore(GCG), Zscore(Kualitas Audit)
b. Dependent Variable: MANJLABA
Coefficientsa
Model
Unstandardized Coefficients
105
1 (Constant) -.005 .015 -.321 .750
Zscore(Kualita
s Audit) -.032 .025 -.912 -1.258 .217
(Zscore(GCG)
-8.503E-5 .000 -.084 -.415 .680
AbskUA.GCG .001 .000 1.076 1.475 .149 a. Dependent Variable:
One-Sample Kolmogorov-Smirnov Test
Unstandardiz ed Residual
N 39
Normal Parametersa Mean .0000000
Std. Deviation .01636242
Most Extreme Differences
Absolute .183
Positive .161
Negative -.183
Kolmogorov-Smirnov Z 1.144
Asymp. Sig. (2-tailed) .146
107 Coefficientsa
Model
Unstandardized Coefficients
Standardized Coefficients
Collinearity Statistics
B
Std.
Error Beta Tolerance VIF
1 (Constant) -.016 .026
Zscore(Komite
Audit) .000 .000 .258 .055 18.205
(Zscore(GCG) .000 .000 .192 .268 3.738
AbsKOA.GCG
- 3.060E-6
.000 -.489 .063 15.752
a. Dependent Variable: MANJLABA
Model R R Square
Adjusted R Square
Std. Error of the Estimate
Durbin-Watson
1 .277a .077 -.003 .017049 2.140
a. Predictors: (Constant), AbsKOA.GCG, (Zscore(GCG), Zscore(Komite Audit)
109 Coefficientsa
Model
Unstandardized Coefficients
Standardiz ed Coefficient
s
t Sig. B Std. Error Beta
1 (Constant) -.016 .026 -.617 .541
Zscore(Komite
Audit) .000 .000 .258 .373 .712
(Zscore(GCG) .000 .000 .192 .612 .544
AbsKOA.GCG -3.060E-6 .000 -.489 -.758 .454
