Lampiran i
Daftar Populasi dan Sampel tahun 2011-2013
No Kode Nama Bank Kriteria Sampel
9 BBRI Bank Rakyat Indonesia (Persero), Tbk
V V V V 8
20 BNII Bank International Indonesia, Tbk V V V V 15
21 BNLI Bank Permata, Tbk V V - V
22 BSIM Bank Sinarmas, Tbk V V V V 16
23 BSWD Bank of India Indonesia, Tbk V V V V 17
24 BTPN Bank Tabungan Pensiunan Nasional, Tbk
V V V V 18
25 BVLC Bank Victoria International, Tbk V V V V 19
26 INPC Bank Artha Graha International, Tbk
V V V V 20
27 MAYA Bank Mayapada International, Tbk V V V V 21
28 MCOR Bank Windu Kentjana International, Tbk
V - - V
29 MEGA Bank Mega, Tbk V V V V 22
30 NISP Bank OCBC NISP V V V V 23
31 PNBN Bank Pan Indonesia, Tbk V V V V 24
Lampiran ii
Tabulasi Hasil Perhitungan Kepemilikan Instutisional dan Proporsi Dewan Komisaris Independen tahun 2011-2013
No Kode Kepemilikan Institusional P.Dewan Komisaris Indp
2011 2012 2013 2011 2012 2013
1 AGRO 0,7978 0,7978 0,8043 0,5710 0,5000 0,6000
2 BABP 0,8676 0,8127 0,7535 0,8000 1,0000 1,0000
3 BACA 0,5654 0,3955 0,9312 0,5000 0,6670 0,6670
4 BBCA 0,9728 0,8427 0,9189 0,6000 0,6000 0,6000
5 BBKP 0,6083 0,6045 0,6275 1,0000 0,6000 0,6670
6 BBNI 0,7500 0,6000 0,6000 0,5710 0,6250 0,5710
7 BBNP 0,9050 0,9050 0,8535 0,6000 1,0000 0,8000
8 BBRI 0,5675 0,5675 0,5675 0,5000 0,6250 0,6250
9 BBTN 0,7191 0,6135 0,6014 0,5710 0,5000 0,5000
10 BEKS 0,9866 0,9189 0,9189 0,6670 0,7500 0,6670
11 BJBR 0,7500 0,7500 0,7500 1,0000 0,6670 0,8000
12 BMRI 0,9728 0,6000 0,6000 0,5710 0,5710 0,5710
13 BNBA 0,9090 0,9090 0,9090 1,0000 1,0000 1,0000
14 BNGA 0,9692 0,9692 0,9692 0,5000 0,5000 0,5000
15 BNII 0,9728 0,6000 0,9728 0,5710 0,5710 0,6670
16 BSIM 0,5999 0,6654 0,5993 1,0000 0,6670 0,8000
17 BSWD 0,9312 0,9312 0,9312 0,6000 0,6000 0,6000
18 BTPN 0,5967 0,5887 0,6625 0,6000 1,0000 1,0000
20 INPC 0,8427 0,5261 0,6014 0,6000 0,6670 0,6670
21 MAYA 0,9201 0,8050 0,8549 1,0000 0,8000 0,6000
22 MEGA 0,5782 0,5782 0,9728 0,5000 0,6670 0,5000
23 NISP 0,8505 0,8507 0,8507 0,5710 0,5000 0,6000
24 PNBN 0,8427 0,8475 0,8485 0,5000 0,5000 1,0000
25 SDRA 0,9692 0,5338 0,6000 0,5710 0,6670 0,8000
No Kode Komite Audit Leverage
2011 2012 2013 2011 2012 2013
1 AGRO ,7500 1,0000 ,6000 9,6100 12,4600 10,0200
2 BABP ,6000 ,7500 1,5000 10,7200 9,7100 9,6900
3 BACA 1,0000 1,0000 1,0000 6,8100 7,6100 7,8700
4 BBCA ,8330 ,6000 ,6000 8,3700 7,5200 8,7400
5 BBKP 2,0000 ,8000 ,6670 12,7700 12,1500 9,4800
6 BBNI ,5710 ,5710 ,6000 7,5400 6,8600 7,8100
7 BBNP ,6000 ,7500 ,7500 8,2800 11,2200 8,4900
8 BBRI 1,0000 1,0000 1,0000 8,4300 7,5500 6,8900
9 BBTN 1,0000 ,5000 ,8330 9,0700 9,5700 10,3500
10 BEKS 1,0000 ,7500 1,0000 10,2400 10,7400 11,5400
11 BJBR ,8000 ,8330 1,2000 7,5700 8,2800 9,0600
12 BMRI ,7140 ,8570 ,8570 7,8000 6,8600 6,7200
14 BNGA ,7500 ,7500 ,7500 8,0800 7,7200 7,4500
15 BNII ,7140 ,7140 ,6670 10,3300 10,3800 10,3300
16 BSIM 2,0000 2,0000 2,0000 9,7600 7,6900 9,3300
17 BSWD ,6000 ,7140 ,8570 6,7200 9,8000 6,9100
18 BTPN ,8330 ,8330 ,8330 7,3100 6,6400 6,0300
19 BVLC ,7500 2,0000 ,7500 8,3000 8,7700 10,6600
20 INPC ,6670 ,8330 1,0000 10,6200 9,6100 7,9100
21 MAYA ,5000 ,6000 ,8330 6,8900 8,3000 8,9600
22 MEGA 1,0000 1,0000 ,7500 11,4900 9,4100 9,8600
23 NISP ,5710 ,5000 ,8330 8,5700 7,8400 6,7200
24 PNBN 1,0000 1,0000 1,0000 6,8500 7,4300 7,5800
Tabulasi Hasil Perhitungan manajemen laba tahun 2011-2013
No Kode Manajemen Laba
2011 2012 2013
1 AGRO -0,1141 -0,0287 0,1692
2 BABP 0,2259 0,1565 0,0312
3 BACA -0,0487 -0,0564 0,1493
4 BAEK -0,0159 -0,1767 0,1562
5 BBCA 0,1860 -0,0209 0,1351
6 BBKP 0,2967 -0,0337 0,1109
7 BBNI -0,1303 0,1174 0,1502
8 BBNP 0,1819 0,0746 0,0965
9 BBRI 0,1404 -0,0616 -0,1065
10 BBTN 1,2799 0,1691 0,1377
11 BCIC 0,1386 0,1059 -0,1099
12 BDMN -0,1189 -0,0268 0,0888
13 BEKS 0,0917 0,1755 0,1493
14 BJBR 0,2858 -0,0438 0,1501
15 BJTM -0,0326 -0,0955 0,1179
16 BKSW -0,0812 0,2774 0,1547
17 BMRI 0,0561 -0,0496 -0,1132
18 BNBA 0,0795 -0,0902 -0,1233
19 BNGA -0,1025 0,0913 -0,0324
21 BNLI -0,0734 -0,0108 0,2138
22 BSIM -0,1067 0,0487 -0,0616
23 BSWD 0,0235 -0,0703 -0,0357
24 BTPN 0,1293 0,2017 0,1370
Lampiran iii
Hasil SPSS
Descriptive Statistics
N Minimum Maximum Mean Std. Deviation
Kepemilikan.Institusional 75 ,3955 ,9866 ,768899 ,1572884
Proporsi.Dewan.Komisaris.In
dependen 75 ,5000 1,0000 ,685467 ,1688456
Komite.Audit 75 ,5000 2,0000 ,909840 ,3687939
Leverage 75 6,0300 13,4600 8,828667 1,6785695
Manajemen.Laba 75 -,1767 1,2799 ,065482 ,1858972
Valid N (listwise) 75
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N 75
Normal Parametersa,b Mean 0E-7
Std. Deviation ,17586389
Most Extreme Differences
Absolute ,136
Positive ,136
Negative -,092
Kolmogorov-Smirnov Z 1,179
Asymp. Sig. (2-tailed) ,124
a. Test distribution is Normal.
Coefficientsa
Model Unstandardized
Coefficients
Standardiz
ed
Coefficient
s
t Sig. Collinearity
Statistics
B Std. Error Beta Toleran
ce
VIF
1
(Constant) -,353 ,183 -1,928 ,058
Kepemilikan.Institusi
onal ,370 ,147 ,313 2,526 ,014 ,831 1,203
Proporsi.Dewan.Ko
misaris.Independen -,040 ,134 -,037 -,301 ,765 ,866 1,154
Komite.Audit ,135 ,068 ,268 2,000 ,049 ,710 1,409
Leverage ,004 ,013 ,039 ,339 ,736 ,958 1,044
Model Summaryb
a. Predictors: (Constant), Leverage, Proporsi.Dewan.Komisaris.Independen,
Kepemilikan.Institusional, Komite.Audit
b. Dependent Variable: Manajemen.Laba
Coefficientsa
Model Unstandardized Coefficients Standardized
Coefficients
t Sig.
B Std. Error Beta
1
(Constant) -,353 ,183 -1,928 ,058
Kepemilikan.Institusional ,370 ,147 ,313 2,526 ,014
Proporsi.Dewan.Komisaris
.Independen -,040 ,134 -,037 -,301 ,765
Komite.Audit ,135 ,068 ,268 2,000 ,049
Leverage ,004 ,013 ,039 ,339 ,736
a. Dependent Variable: Manajemen.Laba
Variables Entered/Removeda
a. Dependent Variable: Manajemen.Laba
