Pengaruh Good Corporate Governance, Kualitas Auditor dan Profitabilitas Terhadap Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

(1)

Lampiran 1

31 ULTJ

PT. Ultrajaya Milk Industry & Trading Company Tbk

32 UNVR

PT. Unilever Indonesia Tbk

(2)

Lampiran 2

Variabel Data Variabel Komite Audit

(X1)

2013

2014

2015

1 PT. Alkindo Naratama Tbk

3

2 PT. Budi Starch Sweetener Tbk

3

3 PT. Citra Tubindo Tbk

0

3

4 PT. Champion Pacifik Indonesia Tbk

3

5 PT. Indal Aluminium Industry Tbk

6

6 PT. Kedawung Setia Industrial Tbk

3

7 PT. Lion Metal Works Tbk

3

8 PT. Lionmesh Prima Tbk

3

9 PT. Sarasa Nugraha Tbk

3

10 PT. Surya Toto Indonesia Tbk

3

11 PT. Trias Sentosa Tbk

3

12 PT. Indo Kordsa Tbk

6

13 PT. Indospring Tbk

3

14 PT. Pan Brothers Tbk

3

15 PT. Selamat Sempurna Tbk

3

16 PT. Gudang Garam Tbk

3

17 PT. Indofood CPB Sukses Makmur Tbk

3

18 PT. Kimia Farma (Persero) Tbk

6

7

19 PT. Mayora Indah Tbk

3

20 PT. Tempo Scan Pacifik Tbk

3

21 PT. Ultrajaya Milk Industry & Trading Company Tbk

3

22 PT. Wismilak Inti Makmur Tbk

3

23 PT. Pyridam Parma Tbk

3

5 Komite Audit

Nama Perusahaan

(3)

Lampiran 3

Variabel Data Dewan Komisaris Independen

(X2)

2013

2014

2015

1 PT. Alkindo Naratama Tbk

0,50

2 PT. Budi Starch Sweetener Tbk

0,30

3 PT. Citra Tubindo Tbk

0,42

0,50

4 PT. Champion Pacifik Indonesia Tbk

0,50

0,40

5 PT. Indal Aluminium Industry Tbk

0,44

6 PT. Kedawung Setia Industrial Tbk

0,56

0,50

0,63

7 PT. Lion Metal Works Tbk

0,43

8 PT. Lionmesh Prima Tbk

0,50

9 PT. Sarasa Nugraha Tbk

0,57

10 PT. Surya Toto Indonesia Tbk

0,29

0,31

11 PT. Trias Sentosa Tbk

0,43

0,57

12 PT. Indo Kordsa Tbk

0,50

0,65

0,42

13 PT. Indospring Tbk

0,50

14 PT. Pan Brothers Tbk

0,30

0,33

0,38

15 PT. Selamat Sempurna Tbk

0,38

16 PT. Gudang Garam Tbk

0,30

0,36

17 PT. Indofood CPB Sukses Makmur Tbk

0,44

18 PT. Kimia Farma (Persero) Tbk

0,50

0,55

19 PT. Mayora Indah Tbk

0,50

20 PT. Tempo Scan Pacifik Tbk

0,25

0,29

0,27

21 PT. Ultrajaya Milk Industry & Trading Company Tbk

0,50

22 PT. Wismilak Inti Makmur Tbk

0,33

23 PT. Pyridam Parma Tbk

0,50

Proporsi Dewan komisaris

Nama Perusahaan

(4)

Lampiran 4

Variabel Data Kepemilikan Manajerial

(X3)

2013

2014

2015

1 PT. Alkindo Naratama Tbk

2 PT. Budi Starch Sweetener Tbk

3 PT. Citra Tubindo Tbk

4 PT. Champion Pacifik Indonesia Tbk

5 PT. Indal Aluminium Industry Tbk

6 PT. Kedawung Setia Industrial Tbk

7 PT. Lion Metal Works Tbk

8 PT. Lionmesh Prima Tbk

9 PT. Sarasa Nugraha Tbk

10 PT. Surya Toto Indonesia Tbk

11 PT. Trias Sentosa Tbk

12 PT. Indo Kordsa Tbk

13 PT. Indospring Tbk

14 PT. Pan Brothers Tbk

15 PT. Selamat Sempurna Tbk

16 PT. Gudang Garam Tbk

17 PT. Indofood CPB Sukses Makmur Tbk

18 PT. Kimia Farma (Persero) Tbk

19 PT. Mayora Indah Tbk

20 PT. Tempo Scan Pacifik Tbk

21 PT. Ultrajaya Milk Industry

22 PT. Wismilak Inti Makmur Tbk

23 PT. Pyridam Parma Tbk

0,73

0,53

0,56

0,53

0,82

0,89

0,85

0,77

0,78

1,00

0,58

0,87

0,90

0,96

0,92

0,61

0,65

0,95

0,89

0,60

0,46

0,51

0,58

0,76

0,81

0,90

0,33

0,77

0,78

& Trading Company Tbk

0,64

0,62

0,70

0,66

0,77

Proporsi Dewan komisaris

(5)

Lampiran 5

Variabel Data Kualitas Auditor

(X4)

1 PT. Alkindo Naratama Tbk

Arsyad & Rekan

0 Arsyad & Rekan

0

2 PT. Budi Starch Sweetener Tbk

Mulyamin Sensi

0 Mulyamin Sensi

0

3 PT. Citra Tubindo Tbk

EY

1 EY

1

5 PT. Indal Aluminium Industry Tbk

PKF

0 PKF

0

6 PT. Kedawung Setia Industrial Tbk

18 PT. Kimia Farma (Persero) Tbk

kreston

0 kreston

0

19 PT. Mayora Indah Tbk

Mulyamin & Sensi

0 Mulyamin & Sensi

0

(6)

Lampiran 6

Variabel Data Profitabilitas (X5)

Lampiran 7.1

2013 2014 2015 2013 2014 2015 2013 2014 2015

1

PT. Alkindo Naratama Tbk 22.589.101.552 21.061.034.612 24.079.122.338 301.479.232.221 356.814.265.668 366.010.819.198 0,07 0,06 0,07

2

PT. Budi Starch Sweetener Tbk 42.886.000.000 28.499.000.000 21.072.000.000 2.382.875.000.000 2.476.982.000.000 3.265.953.000.000 0,02 0,01 0,01

3

PT. Citra Tubindo Tbk 466.394.727.864 316.977.930.040 112.304.336.275 3.341.630.037.243 3.233.090.528.280 3.182.228.199.670 0,14 0,10 0,04

4

PT. Champion Pacifik Indonesia Tbk 35.030.416.158 54.898.874.758 51.416.184.307 314.746.644.499 349.894.783.575 383.936.040.590 0,11 0,16 0,13

5

PT. Indal Aluminium Industry Tbk 5.019.540.731 22.058.700.759 28.615.673.167 765.881.409.376 897.281.657.710 1.330.259.296.537 0,01 0,02 0,02

6

PT. Kedawung Setia Industrial Tbk 36.002.772.194 44.489.139.365 11.470.563.293 850.233.842.186 952.177.443.047 1.177.093.668.866 0,04 0,05 0,01

7

PT. Lion Metal Works Tbk 64.761.350.816 49.001.630.102 46.018.637.487 498.567.897.161 600.102.716.315 639.330.150.373 0,13 0,08 0,07

8

PT. Lionmesh Prima Tbk 14.382.899.194 7.403.115.436 1.944.443.395 141.697.598.705 139.915.598.255 133.782.751.041 0,10 0,05 0,01

9

PT. Sarasa Nugraha Tbk (Indo Acitama T 15.994.295.000 14.456.260.000 15.504.788.000 420.782.548.000 463.347.124.000 574.073.314.000 0,04 0,03 0,03

10

PT. Surya Toto Indonesia Tbk 236.557.513.162 293.803.908.949 285.236.780.659 1.746.177.682.568 2.027.288.693.678 2.439.540.859.205 0,14 0,14 0,12

11

PT. Trias Sentosa Tbk 32.965.552.359 30.084.477.143 21.314.103.403 3.260.919.505.192 3.261.285.495.052 3.357.359.499.954 0,01 0,01 0,01

12

PT. Indo Kordsa Tbk 67.554.729.030 197.626.405.480 173.452.894.770 2.913.517.118.844 3.835.227.953.480 4.025.858.610.490 0,02 0,05 0,04

13

PT. Indospring Tbk 411.289.306.390 127.657.349.869 1.933.819.152 2.196.518.364.473 2.282.666.078.493 2.553.928.346.219 0,19 0,06 0,00

14

PT. Pan Brothers Tbk 127.367.834.112 125.739.713.360 118.933.551.115 2.850.306.305.634 4.559.191.293.880 6.108.994.657.490 0,04 0,03 0,02

15

PT. Selamat Sempurna Tbk 350.777.803.941 421.467.000.000 461.307.000.000 1.701.103.245.176 1.749.395.000.000 2.220.108.000.000 0,21 0,24 0,21

16

PT. Gudang Garam Tbk 4.383.932.000.000 5.395.293.000.000 6.458.516.000.000 50.770.251.000.000 58.220.600.000.000 63.505.413.000.000 0,09 0,09 0,10

17

PT. Indofood CPB Sukses Makmur Tbk 2.235.040.000.000 2.531.681.000.000 2.923.148.000.000 21.267.470.000.000 24.910.211.000.000 26.560.624.000.000 0,11 0,10 0,11

18

PT. Kimia Farma (Persero) Tbk 215.642.329.977 236.531.070.864 252.972.506.074 2.471.939.548.890 2.968.184.626.297 3.236.224.076.311 0,09 0,08 0,08

19

PT. Mayora Indah Tbk 1.013.558.238.779 409.824.768.594 1.250.233.128.560 9.710.223.454.000 10.291.108.029.334 11.342.715.686.221 0,10 0,04 0,11

20

PT. Tempo Scan Pacifik Tbk 638.535.108.795 584.293.062.124 529.218.651.807 5.407.957.915.805 5.592.730.492.960 6.284.729.099.203 0,12 0,10 0,08

21

PT. Ultrajaya Milk Industry & Trading Co 325.127.420.664 283.360.914.211 523.100.215.029 2.811.620.982.142 2.917.083.567.355 3.539.995.910.248 0,12 0,10 0,15

22

PT. Wismilak Inti Makmur Tbk 132.322.207.861 112.747.505.175 131.081.111.587 1.229.011.260.881 1.332.907.675.785 1.342.700.045.391 0,11 0,08 0,10

23

PT. Pyridam Parma Tbk 6.195.800.338 2.657.665.405 3.087.104.465 175.118.921.406 172.736.624.689 159.951.537.229 0,04 0,02 0,02

Profitabilitas Laba bersih Total aset

(7)

Variabel Data Manajemen Laba 2013 (Y)

Lampiran 7.2

1 PT. Alkindo Naratama Tbk

(17.063.089.421)

-0,056597893 0,00000000000775

0,032514988 -0,202420082 (0,16990509367372)

0,145822188

2 PT. Budi Starch Sweetener Tbk

(179.358.000.000)

-0,07526958

9,80946E-13

0,013892372 -0,309562457

-0,295670086

0,234292877

3 PT. Citra Tubindo Tbk

(176.038.340.466)

-0,05268038

6,99501E-13

0,019159946 -0,116817614

-0,097657668

0,064137234

4 PT. Champion Pacifik Indonesia Tbk

3.458.650.567 0,010988681

7,42652E-12

0,033429598 -0,090100842

-0,056671244

0,101089524

5 PT. Indal Aluminium Industry Tbk

(72.735.199.503)

-0,094969271

3,052E-12

0,009170931 -0,063686916

-0,054515985 -0,031282356

6 PT. Kedawung Setia Industrial Tbk

(57.241.016.428)

-0,067323851

2,74921E-12

0,012094104 -0,233903197

-0,221809093

0,166579346

7 PT. Lion Metal Works Tbk

(969.028.821)

-0,001943625

4,68837E-12 -6,00914E-05 -0,070312917

-0,070373008

0,068369292

8 PT. Lionmesh Prima Tbk

(1.772.117.479)

-0,012506334

1,64962E-11

0,028292191 -0,095395829

-0,067103638

0,082889495

9 PT. Sarasa Nugraha Tbk

(21.894.639.000)

-0,052033144

5,55506E-12

0,0023494

-0,163025

-0,1606756

0,110991856

10 PT. Surya Toto Indonesia Tbk

(179.591.477.638)

-0,102848341

1,33862E-12

0,009323105

-0,18560203

-0,176278925

0,082753689

11 PT. Trias Sentosa Tbk

(150.365.861.468)

-0,046111491

7,16814E-13

0,00311677 -0,354292942

-0,351176172

0,308181451

12 PT. Indo Kordsa Tbk

(101.705.113.512)

-0,03490802

8,02286E-13

0,01322103 -0,020235215

-0,007014185 -0,014672804

13 PT. Indospring Tbk

(165.359.704.675)

-0,075282642

1,06417E-12

0,012419922 -0,280329201

-0,267909279

0,205046559

14 PT. Pan Brothers Tbk

(140.371.827.219)

-0,04924798

8,20078E-13

0,027554318 -0,140932753

-0,113378435

0,091684773

15 PT. Selamat Sempurna Tbk

(98.798.729.159)

-0,058079208

1,37409E-12

0,007375712 -0,167806127

-0,160430416

0,109726919

16 PT. Gudang Garam Tbk

1.910.961.000.000

0,037639385

4,60402E-14

0,015272708 -0,168948755

-0,153676047

0,20658814

17 PT. Indofood CPB Sukses Makmur Tbk

241.544.000.000 0,011357439

1,09908E-13

0,019217609

-0,1321152

-0,112897591

0,14347264

18 PT. Kimia Farma (Persero) Tbk

(38.141.334.756)

-0,01542972

9,45603E-13

0,030046762

-0,11699871

-0,086951948

0,101568991

19 PT. Mayora Indah Tbk

26.535.007.255 0,002732688

2,40723E-13

0,018781503 -0,186021534

-0,167240031

0,188754221

20 PT. Tempo Scan Pacifik Tbk

(188.923.945.495)

-0,034934433

4,32228E-13

0,005013656 -0,129112339

-0,124098683

0,094177906

21 PT. Ultrajaya Milk Industry & Trading Company Tbk

4.062.115.114 0,001444759

8,31361E-13

0,027989538 -0,199267789

-0,171278251

0,200712548

22 PT. Wismilak Inti Makmur Tbk

178.232.823.267 0,14502131

1,90191E-12

0,046170575

-0,10323106

-0,057060485

0,248252371

23 PT. Pyridam Parma Tbk

(9.660.971.439)

-0,055168062

1,33479E-11

0,010934255 -0,323103837

-0,312169582

0,267935775

(8)

Variabel Data Manajemen Laba 2014 (Y)

Lampiran 7.3

1 PT. Alkindo Naratama Tbk

21.090.917.645 0,059108953

6,55095E-12

0,03205836

-0,180093258

-0,148034898

0,239202211

2 PT. Budi Starch Sweetener Tbk

(39.691.000.000)

-0,016023936

9,43678E-13

-0,01390963

-0,346657537

-0,360567167

0,330633602

3 PT. Citra Tubindo Tbk

(64.667.461.560)

-0,020001748

7,22984E-13

-0,014805296

-0,140805316

-0,155610612

0,120803568

4 PT. Champion Pacifik Indonesia Tbk

29.136.053.916 0,083270901

6,6805E-12

0,032665957

-0,076386619

-0,043720662

0,15965752

5 PT. Indal Aluminium Industry Tbk

(59.856.387.355)

-0,066708582

2,60506E-12

0,039479166

-0,066796025

-0,027316859

8,74431E-05

6 PT. Kedawung Setia Industrial Tbk

15.529.543.543 0,016309506

2,45487E-12

0,030488107

-0,230096139

-0,199608032

0,246405644

7 PT. Lion Metal Works Tbk

(15.981.866.338)

-0,026631885

3,89512E-12

0,008861385

-0,098202676

-0,089341291

0,071570791

8 PT. Lionmesh Prima Tbk

(3.153.687.585)

-0,022539929

1,67063E-11

-0,00617364

-0,122380365

-0,128554005

0,099840436

9 PT. Sarasa Nugraha Tbk

4.833.275.000 0,010431218

5,04475E-12

0,021027015

-0,152944744

-0,131917729

0,163375962

10 PT. Surya Toto Indonesia Tbk

(122.397.328.255)

-0,060374888

1,153E-12

0,020431799

-0,230913374

-0,210481575

0,170538486

11 PT. Trias Sentosa Tbk

(246.975.676.411)

-0,075729548

7,16734E-13

0,019839719

-0,352135154

-0,332295436

0,276405606

12 PT. Indo Kordsa Tbk

(165.931.263.440)

-0,043265033

6,09474E-13

0,004548017

-0,002977642

0,001570374

-0,040287391

13 PT. Indospring Tbk

(13.186.383.964)

-0,005776747

1,02401E-12

0,008721446

-0,316931269

-0,308209823

0,311154522

14 PT. Pan Brothers Tbk

(105.804.638.240)

-0,023206887

5,12695E-13

0,001868665

-0,119895368

-0,118026703

0,096688481

15 PT. Selamat Sempurna Tbk

(28.397.000.000)

-0,016232469

1,33616E-12

0,017974871

-0,163416644

-0,145441773

0,147184175

16 PT. Gudang Garam Tbk

3.737.517.000.000

0,064195783

4,01485E-14

0,020261152

-0,189013816

-0,168752664

0,253209599

17 PT. Indofood CPB Sukses Makmur Tbk

(1.329.162.000.000)

-0,053358119

9,38359E-14

0,023936434

-0,135949428

-0,112012994

0,082591309

18 PT. Kimia Farma (Persero) Tbk

(49.778.184.517)

-0,016770582

7,87509E-13

0,007050437

-0,109024505

-0,101974068

0,092253923

19 PT. Mayora Indah Tbk

(1.452.514.614.546)

-0,141142685

2,27135E-13

0,025293816

-0,202048875

-0,176755059

0,06090619

20 PT. Tempo Scan Pacifik Tbk

(277.539.357.085)

-0,049625019

4,17948E-13

0,01421923

-0,161199635

-0,146980405

0,111574616

21 PT. Ultrajaya Milk Industry & Trading Company Tbk

86.089.382.385 0,029512141

8,01305E-13

0,018937933

-0,199470782

-0,180532849

0,228982923

22 PT. Wismilak Inti Makmur Tbk

67.695.575.202 0,050787895

1,75366E-12

0,006673254

-0,13454075

-0,127867496

0,185328645

23 PT. Pyridam Parma Tbk

1.185.124.034 0,006860873

1,3532E-11

0,020837201

-0,307956175

-0,287118973

0,314817048

X2 (

∆REV/TA)

X3 (PPE/TA)

NDA

DAC 2014 (Y)

TAC

TAC/TA

X1 (1/TA)

(9)

Variabel Data Manajemen Laba 2015 (Y)

1 PT. Alkindo Naratama Tbk

21.874.998.659 0,059765989

6,38635E-12

0,014705117

-0,186374479

-0,171669362

0,246140469

2 PT. Budi Starch Sweetener Tbk

(75.788.000.000)

-0,023205478

7,15709E-13

0,003504605

-0,304092374

-0,300587769

0,280886896

3 PT. Citra Tubindo Tbk

(176.252.769.355)

-0,05538659

7,3454E-13

-0,038506775

-0,173785618

-0,212292393

0,118399028

4 PT. Champion Pacifik Indonesia Tbk

(29.245.024.226)

-0,076171604

6,08818E-12

-0,019083171

-0,100444004

-0,119527175

0,0242724

5 PT. Indal Aluminium Industry Tbk

(18.396.183.287)

-0,013829021

1,75716E-12

0,041042248

-0,101152219

-0,060109971

0,087323199

6 PT. Kedawung Setia Industrial Tbk

(10.697.731.751)

-0,009088259

1,9858E-12

0,009016561

-0,198576336

-0,189559774

0,189488077

7 PT. Lion Metal Works Tbk

(13.400.431.548)

-0,020960112

3,65613E-12

0,00220083

-0,102472546

-0,100271716

0,081512434

8 PT. Lionmesh Prima Tbk

(8.378.067.892)

-0,062624425

1,74722E-11

-0,067357253

-0,120522097

-0,187879351

0,057897672

9 PT. Sarasa Nugraha Tbk

92.237.331.000 0,160671693

4,07173E-12

0,012380626

-0,12692432

-0,114543694

0,287596012

10 PT. Surya Toto Indonesia Tbk

(78.120.651.200)

-0,032022686

9,58161E-13

0,011162044

-0,208061149

-0,196899105

0,176038463

11 PT. Trias Sentosa Tbk

(158.386.121.558)

-0,0471758

6,96224E-13

-0,003983719

-0,362985454

-0,366969173

0,315809654

12 PT. Indo Kordsa Tbk

(188.079.609.115)

-0,046717881

5,80615E-13

0,00852136

-0,000613972

0,007907388

-0,046103909

13 PT. Indospring Tbk

(196.602.965.513)

-0,076980611

9,15246E-13

-0,009829589

-0,32870041

-0,338529999

0,251719799

14 PT. Pan Brothers Tbk

489.536.598.580 0,080133741

3,82628E-13

0,030956953

-0,160922261

-0,129965308

0,241056003

15 PT. Selamat Sempurna Tbk

(74.804.000.000)

-0,033693856

1,05286E-12

0,009268803

-0,186775733

-0,17750693

0,153081877

16 PT. Gudang Garam Tbk

3.252.019.000.000

0,051208532

3,68075E-14

0,009869182

-0,183634158

-0,173764976

0,23484269

17 PT. Indofood CPB Sukses Makmur Tbk

(562.385.000.000)

-0,021173637

8,80052E-14

0,007829423

-0,143154875

-0,135325452

0,121981238

18 PT. Kimia Farma (Persero) Tbk

77.005.643.726 0,023794905

7,22284E-13

0,012687935

-0,122182767

-0,109494832

0,145977672

19 PT. Mayora Indah Tbk

(1.086.552.369.395)

-0,095792965

2,06077E-13

0,00693015

-0,192811285

-0,185881135

0,09701832

20 PT. Tempo Scan Pacifik Tbk

(639.325.738.137)

-0,101726857

3,71929E-13

0,012887331

-0,14918801

-0,136300679

0,047461153

21 PT. Ultrajaya Milk Industry & Trading Company Tbk

(176.577.147.850)

-0,049880608

6,60304E-13

0,016309155

-0,190173521

-0,173864366

0,140292913

22 PT. Wismilak Inti Makmur Tbk

68.211.985.477 0,050802103

1,74087E-12

0,016030573

-0,143303796

-0,127273223

0,194105899

23 PT. Pyridam Parma Tbk

(12.612.805.969)

-0,078853922

1,46136E-11

-0,003372752

-0,305143905

-0,308516657

0,226289983

X3 (PPE/TA)

NDA

DAC 2015 (Y)

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LAMPIRAN 8

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LAMPIRAN 8.1

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8.1 Statistik Deskriptif

Descriptive Statistics

N Minimum Maximum Mean Std. Deviation

Manajemen Laba 69 ,000 ,331 ,15725 ,085708

Komite Audit 69 3,0 6,0 3,217 ,7835

Dewan Komisaris

Independen 69 ,250 ,750 ,44464 ,099917

Kepemilikan Majerial 69 ,330 ,990 ,73289 ,163126

Kualitas Audit 69 ,0 1,0 ,304 ,4635

Profitabilitas 69 ,001 ,241 ,07633 ,054538

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LAMPIRAN 8.2

(14)

8.2.1 Uji Asumsi Normalitas

8.2.2 Uji Multikolonieritas

Coefficientsa

Model

Unstandardized Coefficients

Standardized

Coefficients Collinearity Statistics

B Std. Error Beta Tolerance VIF

1 (Constant) ,344 ,067

Komite Audit ,051 ,012 ,466 ,917 1,091

Dewan Komisaris

Independen ,024 ,104 ,028 ,803 1,246

Kepemilikan Manajerial ,004 ,060 ,007 ,911 1,098

Kualitas Auditor ,016 ,022 ,088 ,852 1,173

Profitabilitas ,541 ,185 ,344 ,845 1,184

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8.2.3 Uji Heteroskedastisitas

8.2.4 Uji Autokorelasi

Model Summaryb

Mod

el R

R

Square

Adjusted R

Square

Std. Error

of the

Estimate

Change Statistics

Durbin-Watson R Square

Change

F

Change df1 df2

Sig. F

Change

1 ,509a ,260 ,201 ,07662 ,260 4,418 5 63 ,002 1,774

a. Predictors: (Constant), Profitabilitas, Kepemilikan Manajerial, Komite Audit, Kualitas Auditor, Dewan Komisaris

Independen

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LAMPIRAN 8.3

(17)

8.3.1 Analisis Regresi Linier Berganda

Coefficientsa

Model

Unstandardized Coefficients

Standardized

Coefficients

t Sig.

B Std. Error Beta

1 (Constant) ,344 ,067 5,109 ,000

Komite Audit ,051 ,012 ,466 4,115 ,000

Dewan Komisaris

Independen ,024 ,104 ,028 ,234 ,816

Kepemilikan Manajerial ,004 ,060 ,007 ,065 ,948

Kualitas Auditor ,016 ,022 ,088 ,753 ,454

Profitabilitas ,541 ,185 -344 2,920 ,004

(18)

LAMPIRAN 8.4

(19)

8.4.1 Pengujian Koefisien Regresi Parsial (Uji t)

b. Predictors: (Constant), Profitabilitas, Kepemilikan Manajerial, Komite Audit, Kualitas Auditor,

Dewan Komisaris Independen

a. Predictors: (Constant), Profitabilitas, Kepemilikan Manajerial, Komite Audit, Kualitas Auditor, Dewan Komisaris

Independen

(20)

LAMPIRAN 9

(21)

(22)

(23)

9.2 t Table

Pr 0.25 0.10 0.05 0.025 0.01 0.005 0.001

Df 0.50 0.20 0.10 0.050 0.02 0.010 0.002

1 1.00000 3.07768 6.31375 12.70620 31.82052 63.65674 318.30884

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