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LAMPIRAN I. TABULASI
VARIABEL INDEPENDEN ASIMETRI INFORMASI
NAMA 2011 2012 2013
NO PERUSAHAAN ADJSPREAD ADJSPREAD ADJSPREAD
1 ADES 2.081266217 1.549098303 3.140406846 2 AISA 2.715655015 2.569621181 2.388593512 3 CEKA 1.185930017 3.738549138 1.669225539 4 DLTA 0.700673461 0.587363883 1.043690462 5 ICBP 2.580344342 2.077445618 2.150635672 6 INDF 2.601007016 2.090305941 2.815412251 7 MLBI 0.529307928 0.647495005 0.926970481 8 MYOR 2.374096952 2.316547705 1.788999746 9 PSDN 1.037730247 0.606482308 2.034671412 10 ROTI 2.236299055 1.732779161 2.161597765 11 SKLT 0.883927833 0.883778536 0.901359444 12 STTP 1.169355641 2.065150138 0.846415661 13 ULTJ 2.031715891 1.912736849 2.476306637 14 GGRM 2.165864699 1.874796199 1.870568619 15 HMSP 1.262542614 1.192374326 1.438888218 16 DVLA 1.578680566 1.426727728 2.210399973 17 KAEF 2.793097028 2.213396543 2.214667879 18 KLBF 2.803229128 1.446689912 2.377216463 19 MERK 1.011904725 0.804938606 0.424872482 20 PYFA 2.190679214 1.816571991 2.343124315 21 TSPC 2.497113266 2.255906825 2.709710946 22 MBTO 2.454293507 1.955047929 2.362647284 23 TCID 1.31247901 0.89865982 1.631113153 24 UNVR 1.664438817 2.026370639 2.02724487 25 KDSI 1.731329312 1.682964689 2.442727821 26 KICI 0.671091125 0.469892986 1.685138579
VARIABEL INDEPENDEN UKURAN PERUSAHAAN
NAMA 2011 2012 2013
NO PERUSAHAAN PENJUALAN Log PENJUALAN PENJUALAN Log PENJUALAN PENJUALAN Log PENJUALAN
1 ADES 299,509,000,000 11.47640988 476,638,000,000 11.67818866 512,624,000,000 11.70979894 2 AISA 1,752,802,000,000 12.24373286 2,747,623,000,000 12.43895714 4,356,735,000,000 12.63916114 3 CEKA 1,338,169,022,036 12.12651097 1,323,519,657,631 12.1217304 2,531,881,182,546 12.40344332 4 DLTA 1,394,152,938,000 12.14431042 1,719,814,548,000 12.23548162 2,301,358,536,000 12.36198428 5 ICBP 19,367,155,000,000 13.28706583 21,574,792,000,000 13.33394662 25,294,681,000,000 13.40302921 6 INDF 45,432,256,000,000 13.6573643 50,359,427,000,000 13.70208078 57,731,998,000,000 13.76141659 7 MLBI 1,858,750,000,000 12.26922098 1,566,984,000,000 12.19506456 3,661,989,000,000 12.56371704 8 MYOR 9,453,865,992,878 12.97560944 10,511,625,669,832 13.02166989 12,117,837,133,337 13.08342511 9 PSDN 1,346,290,753,836 12.12913886 1,305,116,747,447 12.11564936 1,379,553,071,584 12.13973841 10 ROTI 813,342,078,952 11.91027324 1,390,825,893,340 12.14327277 1,505,519,937,691 12.17768651 11 SKLT 344,435,729,830 11.5371082 401,724,215,506 11.60392801 667,048,547,543 11.82415744 12 STTP 1,327,683,999,319 12.12309472 1,283,736,251,902 12.10847581 1,694,935,468,814 12.22915317 13 ULTJ 2,202,383,741,532 12.34289299 2,809,851,307,439 12.44868334 3,560,231,249,075 12.55147821 14 GGRM 41,884,352,000,000 13.6220518 49,528,696,000,000 13.69485689 55,436,954,000,000 13.74379936 15 HMSP 52,856,708,000,000 13.72310011 66,626,123,000,000 13.82364454 75,425,207,000,000 13.87751651 16 DVLA 972,297,437,000 11.98779914 1,287,379,869,000 12.10970671 1,211,684,170,000 12.08338943 17 KAEF 3,581,166,441,259 12.55402451 3,734,241,101,309 12.57220235 4,548,073,988,385 12.65782752 18 KLBF 10,911,860,141,523 13.03789879 13,636,405,178,957 13.1346999 16,302,131,057,048 13.21224438 19 MERK 918,532,462,000 11.96309451 929,876,824,000 11.96842542 1,293,952,302,000 12.11191827 20 PYFA 151,094,461,045 11.17924854 176,730,979,672 11.24731268 192,555,731,180 11.28455645 21 TSPC 5,780,664,117,037 12.76197774 6,730,809,553,343 12.8280673 6,854,889,233,121 12.83600044 22 MBTO 648,375,230,795 11.81182642 717,788,399,047 11.85599643 641,284,586,295 11.8070508 23 TCID 1,654,671,098,358 12.21871168 1,851,152,825,559 12.26744227 2,327,899,402,527 12.36696421 24 UNVR 23,569,218,000,000 13.37234517 27,403,248,000,000 13.43780204 30,757,435,000,000 13.48795011 25 KDSI 1,380,506,128,191 12.14003834 1,301,332,627,213 12.11438832 1,386,314,584,485 12.14186179 26 KICI 87,517,382,578 10.94209432 94,787,254,405 10.97674994 99,229,696,717 10.99664166
VARIABEL DEPENDEN MANAJEMEN LABA
NAMA 2011 2012 2013
NO PERUSAHAAN Tai.t/Ai.t-1 NDA DAi.t Tai.t/Ai.t-1 NDA Dai.t Tai.t/Ai.t-1 NDA Dai.t
1 ADES -0.096643071 -0.089159242 -0.007483829 -0.096643071 -0.056074473 -0.040568598 0.039974916 -0.144443052 0.184417968 2 AISA 0.062102292 -0.177825316 0.239927608 0.062102292 -0.11556914 0.177671433 0.06929379 -0.124257675 0.193551465 3 CEKA -0.035189731 0.037716314 -0.072906045 -0.035189731 -0.166924884 0.131735153 0.044043537 0.164960691 -0.120917154 4 DLTA -0.036146078 0.001945665 -0.038091743 -0.036146078 0.043993125 -0.080139203 -0.104941985 0.0455586 -0.150500586 5 ICBP -0.008261014 -0.107161858 0.098900843 -0.008261014 -0.102377047 0.094116033 0.016511861 -0.104686663 0.121198524 6 INDF 0.001024495 -0.128801128 0.129825624 0.001024495 -0.138223593 0.139248088 -0.029794633 -0.172638896 0.142844262 7 MLBI -0.144556857 -0.119708759 -0.024848098 -0.144556857 -0.169496905 0.024940048 0.00986938 0.053284477 -0.043415096 8 MYOR 0.248174208 -0.068766493 0.316940701 0.248174208 -0.094035251 0.342209459 0.008021865 -0.082916173 0.090938038 9 PSDN 0.007374839 0.053287424 -0.045912586 0.007374839 -0.155594159 0.162968998 -0.088231144 -0.118581077 0.030349933 10 ROTI -0.055659412 -0.197688669 0.142029257 -0.055659412 -0.2421941 0.186534688 -0.129941529 -0.261761735 0.131820207 11 SKLT -0.058842818 -0.117263672 0.058420854 -0.058842818 -0.102420268 0.04357745 -0.061876928 -0.045834063 -0.016042866 12 STTP -0.072470993 -0.166943678 0.094472686 -0.072470993 -0.149438385 0.076967392 0.044630747 -0.102617643 0.14724839 13 ULTJ -0.110455645 -0.143891377 0.033435731 -0.110455645 -0.086671154 -0.023784491 0.053345386 -0.086211829 0.139557215 14 GGRM 0.164220341 -0.046991801 0.211212142 0.164220341 -0.043788645 0.208008986 0.046036909 -0.073822843 0.119859752 15 HMSP -0.147975386 0.028546319 -0.176521705 -0.147975386 0.052804847 -0.200780233 0.000220135 -0.003440705 0.00366084 16 DVLA 0.056664043 -0.06013105 0.116795092 0.056664043 -0.061016585 0.117680627 0.017554148 -0.057975406 0.075529554 17 KAEF 0.054432431 -0.051200942 0.105633372 0.054432431 -0.059729694 0.114162125 -0.018369436 -0.033755716 0.01538628 18 KLBF 0.009417152 -0.071079307 0.080496459 0.009417152 -0.039179795 0.048596947 0.114364508 -0.064059026 0.178423535 19 MERK 0.072517536 -0.011196835 0.083714372 0.072517536 -0.029901565 0.102419102 -0.017941199 0.01234501 -0.030286208 20 PYFA 0.03463654 -0.127675672 0.162312212 0.03463654 -0.114159531 0.148796071 0.088720026 -0.159595548 0.248315574 21 TSPC -0.000693874 -0.049679589 0.048985715 -0.000693874 -0.041259339 0.040565466 0.048667812 -0.073681447 0.122349259 22 MBTO 0.066168495 -0.025290383 0.091458878 0.066168495 -0.052426962 0.118595457 0.032189959 -0.084216908 0.116406867 23 TCID 0.064125079 -0.085740258 0.149865337 0.064125079 -0.085214051 0.14933913 -0.073945883 -0.121784253 0.04783837 24 UNVR -0.149124575 -0.106249094 -0.042875482 -0.149124575 -0.108918099 -0.040206476 -0.074180689 -0.117351553 0.043170864 25 KDSI -0.039422554 -0.079412133 0.039989579 -0.039422554 -0.054730223 0.015307669 -0.086477164 -0.143644209 0.057167045 26 KICI 0.04354062 -0.080658448 0.124199068 0.04354062 -0.084297715 0.127838335 0.052730643 -0.068208783 0.120939426
LAMPIRAN II. HASIL OLAH DATA
Statistik Deskriptif
Descriptive Statistics
N Minimum Maximum Mean Std.
Deviation
Asimetri Informasi 78 ,4249 3,7385 1,784466 ,7185205
Size 78 10,9421 13,8775 12,438093 ,7409265
Manajemen Laba 78 -,2008 ,3422 ,077892 ,1019583
Valid N (listwise) 78
Hasil Uji Normalitas
One-Sample Kolmogorov-Smirnov Test
Unstandardiz ed Residual
N 78
Normal Parametersa,b
Mean 0E-7 Std. Deviation ,08911707 Most Extreme Differences Absolute ,046 Positive ,046 Negative -,038 Kolmogorov-Smirnov Z ,408
Asymp. Sig. (2-tailed) ,996
a. Test distribution is Normal. b. Calculated from data.
Hasil Uji Multikolinearitas Coefficientsa Model Unstandardized Coefficients Standardized Coefficients
t Sig. Collinearity Statistics
B Std. Error Beta Tolerance VIF
1 (Constant) ,311 ,174 1,782 ,079 Asimetri Informasi ,071 ,015 ,497 4,751 ,000 ,930 1,075 Size -,029 ,014 -,210 -2,002 ,049 ,930 1,075 a. Dependent Variable: DA
Hasil Uji Autokorelasi
Runs Test
Unstandardized Residual
Test Valuea ,00683
Cases < Test Value 39
Cases >= Test Value 39
Total Cases 78
Number of Runs 46
Z 1,368
Asymp. Sig. (2-tailed) ,171
Hasil Uji Heteroskedastisitas
Hasil Uji Koefisien Determinasi
Model Summaryb Mode l R R Square Adjusted R Square Std. Error of the Estimate 1 ,486a ,236 ,216 ,0902975
a. Predictors: (Constant), SIZE, ADJSPREAD b. Dependent Variable: DA
Hasil Perhitungan Uji – F ANOVAa Model Sum of Squares df Mean Square F Sig. 1 Regression ,189 2 ,094 11,586 ,000b Residual ,612 75 ,008 Total ,800 77 a. Dependent Variable: DA
b. Predictors: (Constant), SIZE, ADJSPREAD
Hasil Perhitungan Uji – t
Coefficientsa Model Unstandardized Coefficients Standardized Coefficients T Sig. B Std. Error Beta 1 (Constant) ,311 ,174 1,782 ,079 Asimetri Informasi ,071 ,015 ,497 4,751 ,000 Size -,029 ,014 -,210 -2,002 ,049 a. Dependent Variable: DA
