Seleksi Pemilihan Sampel
No Nama Perusahaan Kode
Kriteria
Sampel Sampel
1 2 3 4
1 Indocement Tunggal Prakasa Tbk INTP √ √ √ √ 1
2 Holcim Indonesia Tbk SMCB √ √ √ √ 2
3 Semen Gresik Tbk SMGR √ √ √ √ 3
4 Semen Baturaja Persero Tbk SMBR √ √ √ x
5 Asahimas Flat Glass Tbk AMFG √ √ √ √ 4
6 Arwana Citra Mulia Tbk ARNA √ √ √ √ 5
7 Inti Keramik Alam Asri Industri Tbk IKAI √ √ √ √ 6 8 Keramik Indonesia Asosiasi Tbk KIAS √ √ √ √ 7 9 Mulia Industrindo Tbk MLIA √ √ √ √ 8
10 Surya Toto Indonesia Tbk TOTO √ √ √ √ 9
11 Alaska Industrindo Tbk ALKA √ √ √ √ 10
12 Alumindo Light metal Industry TBK ALMI √ √ √ √ 11
13 Beton Jaya Manunggal Tbk BTON √ √ √ √ 12
14 Citra Turbindo Tbk CTBN √ √ x √
15 Gunawan Dianjaya Steel Tbk GDST √ √ √ √ 13 16 Indah Aluminium Industry Tbk INAI √ √ √ √ 14 17 Steel Pipe Industry of Indonesia Tbk ISSP √ √ √ √ 15
18 Itmaraya Tbk ITMA √ √ x √
19 Jakarta Kyoei Steel Work LTD Tbk JKSW √ √ √ √ 16
20 Jaya Peri Steel Tbk JPRS √ √ √ √ 17
21 Krakatau Steel Tbk KRAS √ √ x √
22 Lion Metal Works Tbk LION √ √ √ √ 18
23 Lionmesh Prima Tbk LSMH √ √ √ √ 19
25 Pelat Timah Nusantara Tbk NIKL √ √ x √
26 Pelangi Indah Canindo Tbk PICO √ √ √ √ 21
27 Tembaga Mulia Semanan Tbk TBMS √ √ x √
28 Barito Pasific Tbk BRPT √ √ x √
29 Budi Acid Jaya Tbk BUDI √ √ √ √ 22
30 Duta Pertiwi Nusantara Tbk DPNS √ √ √ √ 23
31 Akadharma International Tbk EKAD √ √ √ √ 24 32 Eterindo Wahanatama Tbk ETWA √ √ √ √ 25 33 Intan Wijaya Internationanl Tbk INCI √ √ √ √ 26 34 Sorini Agro Asia Corporindo Tbk SOBI √ √ √ x
35 Indo Acitama Tbk SRSN √ √ √ √ 27
36 Chandra Asri Petrochemical Tbk TPIA √ √ x √
37 Unggul Indah Cahaya Tbk UNIC √ √ x √
38 Alam Karya Unggul Tbk AKKU √ √ √ √ 28 39 Argha Karya Prima Industry Tbk AKPI √ √ √ √ 29 40 Asiaplast Industries Tbk APLI √ √ √ √ 30
41 Berliana Tbk BRNA √ √ √ √ 31
42 Titan Kimia Nusantara Tbk FPNI √ √ x √
43 Champion Pasific Indonesia Tbk IGAR √ √ √ √ 32 44 Inpoly Swakarsa Industry Tbk IPOL √ √ x √
45 Sekawan Intipratama Tbk SIAP √ √ √ √ 33
46 Siwani Makmur Tbk SIMA √ √ √ √ 34
47 Trias Sentosa Tbk TRST √ √ √ √ 35
48 Yana Prima Hasta Persada Tbk YPAS √ √ √ √ 36
49 Charoen Pokphand Indonesia Tbk CPIN √ √ √ √ 37 50 Japfa Comfeed Indonesia Tbk JPFA √ √ √ √ 38
51 Malindo Feedmel Tbk MAIN √ √ √ √ 39
52 Siearad Produuce Tbk SIPD √ √ √ √ 40
53 Sumalindo Lesatari Jaya Tbk SULI √ √ √ √ 41 54 Tirta Mahakam Resources Tbk TIRT √ √ √ √ 42
55 Alkindo Naratama Tbk ALDO √ √ √ √ 43
56 Fajar Surya Wisesa Tbk FASW √ √ √ √ 44
57 Indah kiat Pulp & paper Tbk INKP √ √ x √ 58 Toba Pulp Lestari Tbk INRU √ √ x √
59 Kertas Basuki Rachmat Indonesia Tbk KBRI √ √ √ √ 45
60 Suparma Tbk SPMA √ √ √ √ 46
62 Grand Kartech Tbk KRAH √ √ √ x
63 Astra International Tbk ASII √ √ √ √ 47
64 Astra Otoparts Tbk AUTO √ √ √ √ 48
65 Indo Kordsa Tbk BRAM √ √ x √
66 Goodyear Indonesia Tbk GDYR √ √ x √
67 Gajah Tunggal Tbk GJTL √ √ √ √ 49
68 Indomobil Sukses International Tbk IMAS √ √ √ √ 50
69 Indospring Tbk INDS √ √ √ √ 51
70 Multi Prima Sejahtera Tbk LPIN √ √ √ √ 52
71 Multistrada Arah Sarana Tbk MASA √ √ x √
72 Nipress Tbk NIPS √ √ √ √ 53
73 Prima Alloy Steel Universal Tbk PRAS √ √ √ √ 54
74 Selamat sempurna Tbk SMSM √ √ √ √ 55
75 Polychem Indonesia Tbk ADMG √ √ x √
76 Argo Pantes Tbk ARGO √ √ √ √ 56
77 Century textile Industry Tbk CNTX √ √ x √
78 Eratex Djaya Tbk) ERTX √ √ x √
79 Ever Shine Tex Tbk ESTI √ √ x √
80 Panasia Indo Resources Tbk HDTX √ √ √ √ 57
81 Indo Rama Synthetic Tbk INDR √ √ x √
82 Karwell Indonesia Tbk KARW √ √ x √
83 Apac Citra Centerrtex Tbk MYTX √ √ √ √ 58
84 Pan Brothers Tbk PBRX √ √ x √
85 Asia Pasific Fibres Tbk POLY √ √ x √
86 Ricky Putra Globalindo Tbk RICY √ x √ √
87 Sri Rejeki Isman Tbk SRIL √ √ √ x
88 Sunson Textile Manufacture Tbk SSTM √ √ √ √ 59
89 Trisula International Tbk TRIS √ √ √ √ 60
90 Nusantara Inti Corpora Tbk UNIT √ √ √ √ 61
91 Unitex Tbk UNTX √ √ x √
92 Primarindo Asia Anfrastructure TBk BIMA √ √ √ √ 62
93 Sumi Indo Kabel Tbk IKBI √ √ x √
94 Jembo Cable Company Tbk JECC √ √ √ √ 63
95 KMI Wire And Cable Tbk KBLI √ √ √ √ 64
96 Kabelindo Murni Tbk KBLM √ √ √ √ 65
97 Supreme Cable Manufacturing and
Commerce SCCO
98 Voksel Electric Tbk VOKS √ √ √ √ 67
99 Sat Nusa Persada Tbk PTSN √ √ x √
100 PT Akasha Wira International Tbk ADES √ √ √ √ 68 101 PT Tiga Pilar Sejahtera Food Tbk AISA √ √ √ √ 69
102 PT Tri Banyan Tirta Tbk ALTO √ √ √ √ 70
103 PT Cahaya Kalbar Tbk CEKA √ √ √ √ 71
104 PT Davomas Abadi Tbk DAVO √ √ √ √ 72
105 PT Delta Djakarta Tbk DLTA √ √ √ √ 73
106 PT Indofood CBP Sukses Makmur Tbk ICBP √ √ √ √ 74 107 PT Indofood Sukses Makmur Tbk INDF √ √ √ √ 75 108 PT Multi Bintang Indonesia Tbk MLBI √ √ √ √ 76
109 PT Mayora Indah TBk MYOR √ √ √ √ 77
110 PT Prashida Aneka Niaga Tbk PSDN √ √ √ √ 78
111 PT Nippon Indosari Corporindo Tbk ROTI √ √ √ √ 79
112 PT Sekar Laut Tbk SKLT √ √ √ √ 80
113 PT Siantar Top Tbk STTP √ √ √ √ 81
114 PT Ultrajaya Milk Industry and Trading
Company Tbk ULTJ
√ √ √ √ 82
115 Gudang Garam Tbk GGRM √ √ √ √ 83
116 Handjaya Mandala Sampoerna Tbk HMSP √ √ √ √ 84 117 Bentoel International Investama Tbk RMBA √ √ √ √ 85
118 Wismilak Inti Makmur Tbk WIIM √ √ √ √ 86
119 PT Indofarma (Persero) TBk INAF √ √ √ √ 87
120 PT Kimia Farma (Persero) Tbk KAEF √ √ √ √ 88
121 PT Kalbe Farma Tbk KLBF √ √ √ √ 89
122 PT Merck Tbk MERK √ √ √ √ 90
123 PT Pyridam Farma Tbk PYFA √ √ √ √ 91
124 PT Schering Plough Indonesia Tbk SCPI √ √ √ √ 92 125 PT Indusrtri Jamu & Farmasi Sido Muncul
Tbk SIDO
√ √ √ x
126 PT Taisho Pharrmaceutical Indonesia Tbk SQBB √ √ √ √ 93
127 PT Tempo Scan Pasific Tbk TSPC √ √ √ 94
128 PT Martina Berto Tbk MBTO √ √ √ 95
129 PT Mustika Ratu Tbk MRAT √ √ √ 96
130 PT Mandom Indonesia Tbk TCID √ √ √ 97
131 PT Unilever Indonesia Tbk UNVR √ √ √ 98
132 Kedawug Setia Industrial KDSI √ √ √ 99
Daftar Sampel Penelitian
134
PT Langgeng Makmur Industry Tbk LMPI √ √ √ 101
No Nama Perusahaan Kode
1 Indocement Tunggal Prakasa Tbk INTP
2 Holcim Indonesia Tbk SMCB
3 Semen Gresik Tbk SMGR
4 Asahimas Flat Glass Tbk AMFG
5 Arwana Citra Mulia Tbk ARNA
6 Inti Keramik Alam Asri Industri Tbk IKAI
7 Keramik Indonesia Asosiasi Tbk KIAS
8 Mulia Industrindo Tbk MLIA
9 Surya Toto Indonesia Tbk TOTO
10 Alaska Industrindo Tbk ALKA
11 Alumindo Light metal Industry TBK ALMI
12 Beton Jaya Manunggal Tbk BTON
13 Gunawan Dianjaya Steel Tbk GDST
14 Indah Aluminium Industry Tbk INAI
15 Steel Pipe Industry of Indonesia Tbk ISSP
16 Jakarta Kyoei Steel Work LTD Tbk JKSW
17 Jaya Peri Steel Tbk JPRS
18 Lion Metal Works Tbk LION
19 Lionmesh Prima Tbk LSMH
20 Hanson international Tbk MYRX
21 Pelangi Indah Canindo Tbk PICO
22 Budi Acid Jaya Tbk BUDI
23 Duta Pertiwi Nusantara Tbk DPNS
24 Akadharma International Tbk EKAD
25 Eterindo Wahanatama Tbk ETWA
26 Intan Wijaya Internationanl Tbk INCI
27 Indo Acitama Tbk SRSN
28 Alam Karya Unggul Tbk AKKU
29 Argha Karya Prima Industry Tbk AKPI
30 Asiaplast Industries Tbk APLI
31 Berliana Tbk BRNA
32 Champion Pasific Indonesia Tbk IGAR
33 Sekawan Intipratama Tbk SIAP
34 Siwani Makmur Tbk SIMA
35 Trias Sentosa Tbk TRST
36 Yana Prima Hasta Persada Tbk YPAS
37 Charoen Pokphand Indonesia Tbk CPIN
39 Malindo Feedmel Tbk MAIN
40 Siearad Produuce Tbk SIPD
41 Sumalindo Lesatari Jaya Tbk SULI
42 Tirta Mahakam Resources Tbk TIRT
43 Alkindo Naratama Tbk ALDO
44 Fajar Surya Wisesa Tbk FASW
45 Kertas Basuki Rachmat Indonesia Tbk KBRI
46 Suparma Tbk SPMA
47 Astra International Tbk ASII
48 Astra Otoparts Tbk AUTO
49 Gajah Tunggal Tbk GJTL
50 Indomobil Sukses International Tbk IMAS
51 Indospring Tbk INDS
52 Multi Prima Sejahtera Tbk LPIN
53 Nipress Tbk NIPS
54 Prima Alloy Steel Universal Tbk PRAS
55 Selamat sempurna Tbk SMSM
56 Argo Pantes Tbk ARGO
57 Panasia Indo Resources Tbk HDTX
58 Apac Citra Centerrtex Tbk MYTX
59 Sunson Textile Manufacture Tbk SSTM
60 Trisula International Tbk TRIS
61 Nusantara Inti Corpora Tbk UNIT
62 Primarindo Asia Anfrastructure TBk BIMA
63 Jembo Cable Company Tbk JECC
64 KMI Wire And Cable Tbk KBLI
65 Kabelindo Murni Tbk KBLM
66 Supreme Cable Manufacturing and Commerce SCCO
67 Voksel Electric Tbk VOKS
68 PT Akasha Wira International Tbk ADES
69 PT Tiga Pilar Sejahtera Food Tbk AISA
70 PT Tri Banyan Tirta Tbk ALTO
71 PT Cahaya Kalbar Tbk CEKA
72 PT Davomas Abadi Tbk DAVO
73 PT Delta Djakarta Tbk DLTA
74 PT Indofood CBP Sukses Makmur Tbk ICBP
76 PT Multi Bintang Indonesia Tbk MLBI
77 PT Mayora Indah TBk MYOR
78 PT Prashida Aneka Niaga Tbk PSDN
79 PT Nippon Indosari Corporindo Tbk ROTI
80 PT Sekar Laut Tbk SKLT
81 PT Siantar Top Tbk STTP
82 PT Ultrajaya Milk Industry and Trading Company Tbk ULTJ
83 Gudang Garam Tbk GGRM
84 Handjaya Mandala Sampoerna Tbk HMSP
85 Bentoel International Investama Tbk RMBA
86 Wismilak Inti Makmur Tbk WIIM
87 PT Indofarma (Persero) TBk INAF
88 PT Kimia Farma (Persero) Tbk KAEF
89 PT Kalbe Farma Tbk KLBF
90 PT Merck Tbk MERK
91 PT Pyridam Farma Tbk PYFA
92 PT Schering Plough Indonesia Tbk SCPI
93 PT Taisho Pharrmaceutical Indonesia Tbk SQBB
94 PT Tempo Scan Pasific Tbk TSPC
95 PT Martina Berto Tbk MBTO
96 PT Mustika Ratu Tbk MRAT
97 PT Mandom Indonesia Tbk TCID
98 PT Unilever Indonesia Tbk UNVR
99 Kedawug Setia Industrial KDSI
100 PT Kedaung Indah Can Tbk KICI
Output SPSS
1. ANALISIS DEKRIPTIF
Descriptive Statistics
N Minimum Maximum Mean Std. Deviation
Ukuran KAP 101 0 1 ,36 ,481
Proporsi Komisaris
Independen
101 ,25000 ,80000 ,4071242 ,10918649
Free Cash Flow 101 ,00000 ,68431 ,3716308 ,18654227
Kepemillikan Institusional 101 ,27740 ,98240 ,7101351 ,16153001
Ukuran Perusahaan 101 24,53455 32,99697 28,0363990 1,60356343
Manajemen Laba 101 -,18708 ,28421 ,0290078 ,06350994
Valid N (listwise) 101
2. UJI ASUMSI KLASIK
a. Uji Normalitas
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N 101
Normal Parametersa,b Mean ,0000000
Std. Deviation ,06140501
Most Extreme Differences Absolute ,102
Positive ,086
Negative -,102
Kolmogorov-Smirnov Z 1,027
Asymp. Sig. (2-tailed) ,243
a. Test distribution is Normal.
b. Uji Multikolinearitas
Coefficientsa
Model
Collinearity Statistics
Tolerance VIF
1 Ukuran KAP ,648 1,543
Proporsi Komisaris
Independen
,993 1,007
Free Cash Flow ,829 1,207
Kepemillikan Institusional ,809 1,236
Ukuran Perusahaan ,652 1,535
c. Uji Heterokedastisitas
3. ANALISIS REGRESI BERGANDA
Coefficientsa
Model
Unstandardized
Coefficients
Standardized
Coefficients
t Sig.
B Std. Error Beta
1 (Constant) ,086 ,141 ,608 ,544
Ukuran KAP ,009 ,016 ,068 ,552 ,583
Proporsi Komisaris
Independen
,023 ,058 ,040 ,400 ,690
Free Cash Flow ,064 ,037 ,188 1,722 ,088
Kepemillikan Institusional -,100 ,043 -,254 -2,301 ,024
Ukuran Perusahaan -,001 ,005 -,020 -,165 ,869
a. Dependent Variable: Manajemen Laba
4. PENGUJIAN HIPOTESIS
a. Koefisien Determinasi
Model R R Square Adjusted R Square
Std. Error of the
Estimate
1 ,255a ,065 ,016 ,06300021
a. Predictors: (Constant), Ukuran Perusahaan, Proporsi Komisaris Independen,
Kepemillikan Institusional, Free Cash Flow, Ukuran KAP
b. Dependent Variable: Manajemen Laba
b. Uji F
ANOVAb
Model Sum of Squares df Mean Square F Sig.
1 Regression ,026 5 ,005 1,325 ,260a
Residual ,377 95 ,004
Total ,403 100
a. Predictors: (Constant), Ukuran Perusahaan, Proporsi Komisaris Independen, Kepemillikan
Institusional, Free Cash Flow, Ukuran KAP
b. Dependent Variable: Manajemen Laba
c. Uji t
Coefficientsa
Model
Unstandardized
Coefficients
Standardized
Coefficients
t Sig.
B Std. Error Beta
1 (Constant) ,086 ,141 ,608 ,544
