Lampiran i Sampel Penelitian
N
o Kode Nama Perusahaan
Kriteria Sampe l
12 ROTI Nippon Indosari Corporindo Tbk X
13 SKBM Sekar Bumi Tbk 4
14 SKLT Sekar Laut Tbk 5
15 STTP Siantar Top Tbk X
16 ULTJ Ultrajaya Milk Industry and Trading
Company Tbk 6
17 GGRM Gudang Garam Tbk 7
18 HMSP Hanjaya Mandala Sampoerna Tbk 8
19 RMBA Bentoel International Investama Tbk X 20 WIIM Wismilak Inti Makmur Tbk X
27 SCPI Schering Plough Indonesia Tbk X 26 SIDO Industri Jamu Dan Farmasi Sido Muncul Tbk X
29 SQBB Taisho Pharmaceutical Indonesia Tbk X 11
30 TSPC Tempo Scan Pasific Tbk X
31 MBTO Martina Berto Tbk X
32 MRAT Mustika Ratu Tbk X
33 TCID Mandom Indonesia Tbk 12
34 UNVR Unilever Indonesia Tbk 13
35 CINT Chitose Internasional Tbk X
36 KDSI Kedawung Setia Industrial Tbk 14
37 KICI Kedaung Indag Can Tbk 15
76
Lampiran ii Data Variabel Dependen
Hasil Perhitungan Total Akrual/Aktiva Total Akhir Tahun t - 1 (TA/Ait-1)
KODE TAHUN
2012 2013 2014
DLTA 5359.703 21437.836 20893.423
MLBI 10416.666 8396.417 5813.589
MYOR 15327.116 18538.614 4492.443
SKBM 2673.078 12504.872 17182.600
SKLT 7349.400 4995.097 8820.378
ULTJ 10861.125 6677.319 24745.105
GGRM 10780.848 2817.933 3502.687
HSMP 3772.251 22554.138 2673.333
KAEF 9255.846 6596.770 5258.826
KLBF 22823.976 13756.034 23510.904
SQBB 7374.472 10853.729 6837.886
TCID 19965.842 12768.782 6738.250
UNVR 17367.024 3631.909 16546.271
KDSI -15348.139 9331.299 25599.666
KICI 0.283 0.676 -1.508
Hasil Perhitungan Nondiscretionary Accrual (NDA)
KODE TAHUN
2012 2013 2014
DLTA 5365.666 21459.904 20914.707
MLBI 10427.215 8405.836 5819.391
MYOR 15342.847 18557.663 4497.504
SKBM 2675.951 12517.955 17200.334
SKLT 7357.145 5000.612 8829.937
ULTJ 10872.644 6684.375 24771.058
GGRM 10792.289 2820.917 3506.481
HSMP 3776.369 22578.147 2676.777
KAEF 9265.412 6603.707 5264.261
KLBF 22847.590 13770.244 23535.090
SQBB 7382.155 10865.079 6845.094
TCID 19986.441 12781.978 6745.253
UNVR 17385.142 3636.399 16563.540
KDSI -15364.785 9340.872 25626.108
78
Hasil Perhitungan Discretionary Accrual (DA)
KODE TAHUN
LAMPIRAN iii Data Variabel Independen
Hasil Perhitungan Ukuran Perusahaan (X1)
80
Hasil Perhitungan Kepemilikan Manajerial (X2)
KODE TAHUN
82
Hasil Perhitungan Dewan Komisaris (X4)
KODE TAHUN
84
Lampiran iv
Hasil Pengolahan Data
Hasil Uji Statistik Deskriptif
N Minimum Maximum Mean Std. Deviation
Hasil Uji Kolmogorov-Smirnov
DA Uk. Pers Kep. Mnj Kep. Inst Dekom Komite
audit
N 45 45 45 45 45 45
Normal Parametersa,b Mean -10.57751 14.59536 1.37093 76.26100 40.03 38.31
Std. Deviation 8.551047 1.760638 4.498732 19.836750 8.607 13.816
Most Extreme
Differences
a. Test distribution is Normal.
b. Calculated from data.
Grafik Histogram
86
Hasil Uji Multikolinearitas
Model Collinearity Statistics
Tolerance VIF
1 (Constant)
a. Dependent Variable: DA
Grafik Uji Heteroskedastisitas
Hasil Uji Run Test
b. All values are greater than or less than the cutoff. Runs Test cannot be performed.
c. Only one run occurs. Runs Test cannot be performed.
Hasil Analisis Regresi Berganda
Model
88
Hasil Uji Parsial (Uji t)
Model Unstandardized Coefficients Standardized Coefficients t Sig.
B Std. Error Beta
a. Dependent Variable: DA
Hasil Uji Simultan (Uji F)
Model Sum of Squares df Mean Square F Sig.
1 Regression 407.122 5 81.424 1.130 .361b
Residual 2810.176 39 72.056
Total 3217.298 44
a. Dependent Variable: DA
b. Predictors: (Constant), Komite Audit, Kep. Inst, Uk. Pers, Kep. Mnj, Dekom
Hasil Uji Koefisien Determinasi (Uji R2)
Model R R Square Adjusted R
Square
Std. Error of the
Estimate
1 .356a .127 .015 8.488568
a. Predictors: (Constant), Komite Audit, Kep. Inst, Uk. Pers, Kep.
Mnj, Dekom
b. Dependent Variable: DA
F Tabel
