Lampiran 1. Daftar Perusahaan Sampel
No Kode Perusahaan
1 ADES PT Akasha Wira International Tbk 2 ADMG PT Polychem Indonesia Tbk 3 AKKU PT Aneka Kemasindo Utama Tbk
4 AKRA PT AKR Corporindo Tbk
5 ALMI PT Alumindo Light Metal Industry Tbk 6 AMFG PT Asahimas Flat Glass Tbk 7 ARNA PT Arwana Citramulia Tbk
8 ASGR PT Astra Graphia Tbk
9 ASII PT Astra International Tbk 10 AUTO PT Astra Otoparts Tbk
11 BATA PT Sepatu Bata Tbk
12 BRNA PT Berlina Tbk
13 BRPT PT Barito Pacific Timber Tbk 14 BTON PT Betonjaya Manunggal Tbk 15 BUDI PT Budi Acid Jaya Tbk 16 CLPI PT Colorpak Indonesia Tbk 17 DLTA PT Delta Djakarta Tbk 18 DPNS PT Duta Pertiwi Nusantara Tbk 19 DVLA PT Darya Varia Laboratoria Tbk 20 ESTI PT Ever Shine Textile Industry Tbk 21 ETWA PT Eterindo Wahanatama Tbk 22 FASW PT Fajar Surya Wisesa Tbk
23 GGRM PT Gudang Garam Tbk
24 GJTL PT Gajah Tunggal Tbk
25 HMSP PT HM Sampoerna Tbk
26 IKBI PT Sumi Indo Kabel Tbl 27 INAF PT Indofarma (Persero) Tbk 28 INDF PT Indofood Sukses Makmur Tbk
Lampiran 1. Daftar Perusahaan Sampel (Lanjutan) 29 INDS PT Indospring Tbk
30 INTA PT Intraco Penta Tbk
31 INTP PT Indocement Tunggal Prakarsa Tbk 32 JECC PT Jembo Cable Company Tbk 33 KAEF PT Kimia Farma Tbk
34 KBLI PT KMI Wire and Cable Tbk 35 KBLM PT Kabelindo Murni Tbk
36 KDSI PT Kedawung Setia Industrial Tbk 37 KKGI PT Resource Alam Indonesia Tbk 38 KLBF PT Kalbe Farma Tbk
39 LION PT Lion Metal Works Tbk 40 LMSH PT Lionmesh Prima Tbk 41 LTLS PT Lautan Luas Tbk
42 MASA PT Multistrada Arah Sarana Tbk 43 MERK PT Merck Tbk
44 MLBI PT Multi Bintang Indonesia Tbk 45 MLPL PT Multipolar Tbk
46 MTDL PT Metrodata Electronics Tbk 47 POLY PT Polysindo Eka Perkasa Tbk 48 PSDN PT Prasidha Aneka Niaga Tbk 49 PYFA PT Pyridam Farma Tbk
50 SCCO PT Supreme Cable Manufacturing & Commerce Tbk 51 SMCB PT Holcim Indonesia Tbk
52 SMGR PT Semen Gresik (Persero) Tbk 53 SMSM PT Selamat Sempurna Tbk
54 SOBI PT Sorini Agro Asia Corporindo Tbk 55 SPMA PT Suparma Tbk
Lampiran 1. Daftar Perusahaan Sampel (Lanjutan)
No Kode Nama Perusahaan
57 TBMS PT Tembaga Mulia Semanan Tbk 58 TCID PT Mandom Indonesia Tbk 59 TRST PT Trias Sentosa Tbk 60 TSPC PT Tempo Scan Pacifik Tbk 61 ULTJ PT Ultrajaya Milk Tbk 62 UNTX PT Unitex Tbk
63 UNVR PT Unilever Indonesia Tbk 64 VOKS PT Voksel Electric Tbk
Lampiran 2. Data Kualitas Laba (DA) No Kode 2009 2010 2011 1 ADES -0.7348 0.0679 -0.4717 2 ADMG -0.6268 -0.5495 -0.5675 3 AKKU -0.5644 -0.4044 -0.0174 4 AKRA -0.5065 -0.4641 -0.4481 5 ALMI -0.3974 -0.2628 -0.3375 6 AMFG -0.6077 -0.6614 -0.4278 7 ARNA -0.7252 -0.6339 -0.7101 8 ASGR -0.4355 -0.0650 -0.0236 9 ASII -0.1707 -0.0308 -0.0053 10 AUTO -0.0879 -0.0449 -0.0427 11 BATA -0.1426 -0.3962 -0.2911 12 BRNA -0.3530 -0.5043 -0.6035 13 BRPT -0.8057 -0.5505 -0.6192 14 BTON 0.1117 -0.1850 -0.2047 15 BUDI -0.7422 -0.5895 -0.5517 16 CLPI -0.1995 0.0725 0.1229 17 DLTA -0.2195 0.1493 -0.1191 18 DPNS -0.3552 -0.0450 -0.0455 19 DVLA 0.3064 -0.2106 -0.1047 20 ESTI -0.4978 -0.3551 -0.3506 21 ETWA 1.2866 0.2118 0.1300 22 FASW -0.8569 -0.8484 -1.1150 23 GGRM -0.2977 -0.5215 -0.0565 24 GJTL -0.5520 -0.3122 -0.3267 25 HMSP -0.1260 -0.1643 -0.2893 26 IKBI -0.4189 0.0962 0.1870 27 INAF 0.1673 -0.2125 -0.4492 28 INDF -0.2577 -0.2863 -0.2245
Lampiran 2. Data Kualitas Laba (DA) (Lanjutan) No Kode 2009 2010 2011 29 INDS -0.6347 -0.0322 -0.1256 30 INTA -0.1018 -0.0827 -0.2311 31 INTP -0.5829 -0.4757 -0.3641 32 JECC -0.0831 -0.1754 -0.1744 33 KAEF -0.2498 -0.2395 -0.1577 34 KBLI -0.2305 -0.0926 -0.0372 35 KBLM -0.9394 -0.4584 -0.3762 36 KDSI -0.2565 -0.2923 -0.3106 37 KKGI -0.0140 -0.0832 -0.2576 38 KLBF -0.1919 -0.1973 -0.2079 39 LION -0.0765 -0.0285 -0.0063 40 LMSH -0.1954 -0.3403 -0.0366 41 LTLS -0.5630 -0.1603 -0.0619 42 MASA -0.7070 -0.7983 -0.6259 43 MERK 0.1078 -0.2937 -0.0488 44 MLBI -0.6093 -0.2045 -0.4566 45 MLPL -0.3039 -0.3800 0.2177 46 MTDL -0.3135 -0.1441 -0.0090 47 POLY -1.3738 -0.7795 -1.5148 48 PSDN -0.0307 -0.0473 -0.2610 49 PYFA -0.5705 -0.4069 -0.4000 50 SCCO -0.3747 0.0223 -0.0309 51 SMCB -0.8733 -0.7775 -0.8187 52 SMGR -0.3454 -0.4058 -0.5671 53 SMSM -0.4566 -0.2864 -0.3150 54 SOBI -0.6563 -0.4637 -0.3281 55 SPMA -0.7445 -0.7546 -0.7769 56 TBLA -0.4371 -0.3156 -0.4371
Lampiran 2. Data Kualitas Laba (DA) (Lanjutan) No Kode 2009 2010 2011 57 TBMS -0.3938 0.2321 0.2065 58 TCID -0.3900 -0.3554 -0.2332 59 TRST -0.8121 -0.5451 -0.6045 60 TSPC -0.2018 -0.2139 -0.1794 61 ULTJ -0.2625 -0.5151 -0.5347 62 UNTX -0.3920 -0.3443 -0.4622 63 UNVR -0.3210 -0.3749 -0.5220 64 VOKS -0.0475 -0.1737 -0.1314 65 YPAS -0.4521 -0.4662 -0.4473
Lampiran 3. Data Komite Audit (KAU) No Kode 2009 2010 2011 1 ADES 1 1 1 2 ADMG 1 1 1 3 AKKU 1 1 1 4 AKRA 1 1 1 5 ALMI 1 1 1 6 AMFG 1 1 1 7 ARNA 1 1 1 8 ASGR 1 1 1 9 ASII 1 1 1 10 AUTO 1 1 1 11 BATA 1 1 1 12 BRNA 1 1 1 13 BRPT 1 1 1 14 BTON 1 1 1 15 BUDI 1 1 1 16 CLPI 1 1 1 17 DLTA 1 1 1 18 DPNS 1 1 1 19 DVLA 1 1 1 20 ESTI 0 0 0 21 ETWA 1 1 1 22 FASW 1 1 1 23 GGRM 1 1 1 24 GJTL 1 1 1 25 HMSP 1 1 1 26 IKBI 1 1 1 27 INAF 1 1 1 28 INDF 1 1 1
Lampiran 3. Data Komite Audit (KAU) (Lanjutan) No Kode 2009 2010 2011 29 INDS 1 1 1 30 INTA 1 1 1 31 INTP 1 1 1 32 JECC 0 0 0 33 KAEF 1 1 1 34 KBLI 1 1 1 35 KBLM 1 1 1 36 KDSI 1 1 1 37 KKGI 1 1 1 38 KLBF 1 1 1 39 LION 1 1 1 40 LMSH 1 1 1 41 LTLS 1 1 1 42 MASA 1 1 1 43 MERK 1 1 1 44 MLBI 1 1 1 45 MLPL 1 1 1 46 MTDL 1 1 1 47 POLY 1 1 1 48 PSDN 1 1 1 49 PYFA 1 1 1 50 SCCO 1 1 1 51 SMCB 1 1 1 52 SMGR 1 1 1 53 SMSM 1 1 1 54 SOBI 1 1 1 55 SPMA 1 1 1 56 TBLA 1 1 1
Lampiran 3. Data Komite Audit (KAU) (Lanjutan) No Kode 2009 2010 2011 57 TBMS 1 1 1 58 TCID 1 1 1 59 TRST 1 1 1 60 TSPC 1 1 1 61 ULTJ 1 1 1 62 UNTX 1 1 1 63 UNVR 1 1 1 64 VOKS 1 1 1 65 YPAS 1 1 1
Lampiran 4. Data Komisaris Independen (KI) No Kode 2009 2010 2011 1 ADES 0.0000 0.3333 0.3333 2 ADMG 0.2857 0.2857 0.2000 3 AKKU 0.5000 0.5000 0.3333 4 AKRA 0.2500 0.3333 0.2500 5 ALMI 0.0000 0.0000 0.0000 6 AMFG 0.4285 0.3333 0.3333 7 ARNA 1.0000 1.0000 1.0000 8 ASGR 0.3333 0.3333 0.3333 9 ASII 0.5000 0.4545 0.4545 10 AUTO 0.3333 0.3000 0.4444 11 BATA 0.4000 0.4000 0.4000 12 BRNA 0.2500 0.5000 0.5000 13 BRPT 0.6000 0.6000 0.6000 14 BTON 0.5000 0.5000 0.5000 15 BUDI 0.4000 0.4000 0.4000 16 CLPI 0.3333 0.3333 0.3333 17 DLTA 0.0000 0.0000 0.0000 18 DPNS 0.3334 0.3333 0.3333 19 DVLA 0.0000 0.5000 0.5000 20 ESTI 0.5000 0.6667 0.6667 21 ETWA 0.3333 0.2500 0.2500 22 FASW 0.3333 0.3333 0.3333 23 GGRM 0.8000 0.7500 0.7500 24 GJTL 0.7500 0.3750 0.3750 25 HMSP 0.0000 0.3333 0.4000 26 IKBI 0.4000 0.4000 0.4000 27 INAF 0.0000 0.0000 0.0000 28 INDF 0.3000 0.3000 0.3000
Lampiran 4. Data Komisaris Independen (KI) (Lanjutan) No Kode 2009 2010 2011 29 INDS 0.3333 0.3333 0.3333 30 INTA 0.3333 0.3333 0.3333 31 INTP 0.4285 0.4285 0.3333 32 JECC 0.0000 0.0000 0.0000 33 KAEF 0.5000 0.5000 0.4000 34 KBLI 0.2500 0.4000 0.4000 35 KBLM 0.5000 0.5000 0.3333 36 KDSI 0.0000 0.0000 0.0000 37 KKGI 0.5000 0.5000 0.2500 38 KLBF 0.3333 0.3333 0.3333 39 LION 0.3333 0.3333 0.3333 40 LMSH 0.3333 0.3333 0.3333 41 LTLS 0.4000 0.4000 0.4000 42 MASA 0.2000 0.5000 0.4000 43 MERK 0.3333 0.3333 0.3333 44 MLBI 0.4000 0.4285 0.4285 45 MLPL 0.5000 0.5000 0.4000 46 MTDL 0.3333 0.3333 0.3333 47 POLY 0.3333 0.3333 0.3333 48 PSDN 0.3333 0.5000 0.3333 49 PYFA 0.3333 0.3333 0.3333 50 SCCO 0.5000 0.3333 0.3333 51 SMCB 0.0000 0.0000 0.0000 52 SMGR 0.5000 0.4000 0.3333 53 SMSM 0.3333 0.3333 0.3333 54 SOBI 0.3333 0.3333 0.3333 55 SPMA 0.4000 0.4000 0.4000
Lampiran 4. Data Komisaris Independen (KI) (Lanjutan) No Kode 2009 2010 2011 56 TBLA 0.3333 0.3333 0.3333 57 TBMS 0.4000 0.4000 0.4000 58 TCID 0.4000 0.4000 0.4000 59 TRST 0.3333 0.3333 0.3333 60 TSPC 0.6667 0.6667 0.6667 61 ULTJ 0.3333 0.3333 0.3333 62 UNTX 0.3333 0.2500 0.2500 63 UNVR 0.0000 0.0000 0.0000 64 VOKS 0.2500 0.2000 0.2000 65 YPAS 0.3333 0.3333 0.3333
Lampiran 5. Data Kepemilikan Institusional (INST) No Kode 2009 2010 2011 1 ADES 0.9453 0.9385 0.9385 2 ADMG 0.8992 0.8992 0.7966 3 AKKU 0.7888 0.9507 0.9507 4 AKRA 0.7082 0.5939 0.5968 5 ALMI 0.0000 0.8092 0.8383 6 AMFG 0.8494 0.8453 0.8467 7 ARNA 0.8107 0.7177 0.6992 8 ASGR 0.7687 0.7687 0.7687 9 ASII 0.5011 0.5011 0.5011 10 AUTO 0.9565 0.9565 0.9565 11 BATA 0.8570 0.8260 0.8750 12 BRNA 0.5142 0.5142 0.5966 13 BRPT 0.7218 0.7218 0.7218 14 BTON 0.7986 0.7986 0.8153 15 BUDI 0.5142 0.5281 0.5260 16 CLPI 0.8314 0.8521 0.6581 17 DLTA 0.8460 0.8460 0.8460 18 DPNS 0.6687 0.6839 0.6703 19 DVLA 0.9266 0.9266 0.9266 20 ESTI 0.7258 0.7258 0.7258 21 ETWA 0.6363 0.5582 0.5582 22 FASW 0.7576 0.7574 0.7574 23 GGRM 0.7306 0.7306 0.7555 24 GJTL 0.6102 0.5625 0.5970 25 HMSP 0.9818 0.9818 0.9818 26 IKBI 0.9306 0.9306 0.9306 27 INAF 0.8066 0.8066 0.8066 28 INDF 0.5005 0.5005 0.5007
Lampiran 5. Data Kepemilikan Institusional (INST) (Lanjutan) No Kode 2009 2010 2011 29 INDS 0.8746 0.8746 0.8811 30 INTA 0.8650 0.8650 0.8221 31 INTP 0.6403 0.6403 0.6403 32 JECC 0.9015 0.9015 0.9015 33 KAEF 0.5356 0.9003 0.9003 34 KBLI 0.8146 0.7174 0.7174 35 KBLM 0.7888 0.7557 0.7523 36 KDSI 0.7481 0.7481 0.4913 37 KKGI 0.6687 0.6685 0.6632 38 KLBF 0.9003 0.5666 0.6433 39 LION 0.5770 0.5770 0.5770 40 LMSH 0.3220 0.3222 0.3222 41 LTLS 0.6303 0.6303 0.6303 42 MASA 0.6310 0.4990 0.4780 43 MERK 0.7400 0.7400 0.7400 44 MLBI 0.8337 0.8200 0.8253 45 MLPL 0.5115 0.3885 0.3713 46 MTDL 0.1293 0.1232 0.2607 47 POLY 0.6623 0.6623 0.6623 48 PSDN 0.9240 0.9101 0.9101 49 PYFA 0.5385 0.5385 0.5385 50 SCCO 0.6726 0.6726 0.6726 51 SMCB 0.7733 0.9243 0.9126 52 SMGR 0.7679 0.5101 0.5101 53 SMSM 0.5813 0.5813 0.5813 54 SOBI 0.8714 0.8607 0.8607 55 SPMA 0.8527 0.8527 0.8527 56 TBLA 0.5785 0.5665 0.5428
Lampiran 5. Data Kepemilikan Institusional (INST) (Lanjutan) No Kode 2009 2010 2011 57 TBMS 0.8622 0.8622 0.8623 58 TCID 0.7924 0.7879 0.7881 59 TRST 0.5945 0.5945 0.5945 60 TSPC 0.9514 0.9504 0.9503 61 ULTJ 0.4682 0.4661 0.4661 62 UNTX 0.8738 0.8738 0.8738 63 UNVR 0.8500 0.8500 0.8500 64 VOKS 0.4291 0.7060 0.4865 65 YPAS 0.8947 0.8947 0.8947
Lampiran 6. Data Kepemilikan Manajerial (MANJ) No Kode 2009 2010 2011 1 ADES 0.0000 0.0000 0.0000 2 ADMG 0.0000 0.0000 0.0000 3 AKKU 0.0065 0.0000 0.0000 4 AKRA 0.0057 0.0058 0.0097 5 ALMI 0.0000 0.0159 0.0160 6 AMFG 0.0000 0.0002 0.0000 7 ARNA 0.0000 0.0000 0.0000 8 ASGR 0.0000 0.0000 0.0000 9 ASII 0.0004 0.0004 0.0004 10 AUTO 0.0004 0.0008 0.0007 11 BATA 0.0000 0.0000 0.0000 12 BRNA 0.2334 0.2334 0.2334 13 BRPT 0.0042 0.0049 0.0049 14 BTON 0.0958 0.0958 0.0958 15 BUDI 0.0000 0.0000 0.0000 16 CLPI 0.0731 0.0731 0.0731 17 DLTA 0.0000 0.0000 0.0000 18 DPNS 0.0512 0.0571 0.0571 19 DVLA 0.0000 0.0000 0.0000 20 ESTI 0.0000 0.0000 0.0000 21 ETWA 0.0006 0.0004 0.0008 22 FASW 0.0000 0.0000 0.0000 23 GGRM 0.0080 0.0080 0.0084 24 GJTL 0.0006 0.0006 0.0006 25 HMSP 0.0000 0.0000 0.0000 26 IKBI 0.0010 0.0010 0.0010 27 INAF 0.0001 0.0001 0.0000 28 INDF 0.0000 0.0000 0.0006
Lampiran 6. Data Kepemilikan Manajerial (MANJ) (Lanjutan) No Kode 2009 2010 2011 29 INDS 0.0000 0.0059 0.0041 30 INTA 0.0543 0.0503 0.0353 31 INTP 0.0000 0.0000 0.0000 32 JECC 0.0000 0.0000 0.0000 33 KAEF 0.0000 0.0026 0.0026 34 KBLI 0.0000 0.0000 0.0000 35 KBLM 0.0893 0.1532 0.1534 36 KDSI 0.0000 0.0000 0.0003 37 KKGI 0.0000 0.0000 0.0033 38 KLBF 0.0000 0.0000 0.0000 39 LION 0.0023 0.0023 0.0023 40 LMSH 0.2560 0.2561 0.2561 41 LTLS 0.0364 0.0364 0.0364 42 MASA 0.0000 0.0000 0.0000 43 MERK 0.0000 0.0000 0.0000 44 MLBI 0.0000 0.0000 0.0000 45 MLPL 0.0004 0.0004 0.0004 46 MTDL 0.0835 0.1059 0.1197 47 POLY 0.0000 0.0000 0.0000 48 PSDN 0.0026 0.0165 0.0165 49 PYFA 0.2308 0.2308 0.2308 50 SCCO 0.0000 0.0000 0.0000 51 SMCB 0.0000 0.0000 0.0000 52 SMGR 0.0000 0.0000 0.0000 53 SMSM 0.0604 0.0604 0.0604 54 SOBI 0.0043 0.0081 0.0081 55 SPMA 0.0000 0.0000 0.0000 56 TBLA 0.0010 0.0010 0.0010
Lampiran 6. Data Kepemilikan Manajerial (MANJ) (Lanjutan) No Kode 2009 2010 2011 57 TBMS 0.0000 0.0000 0.0000 58 TCID 0.0019 0.0016 0.0015 59 TRST 0.0000 0.0000 0.0000 60 TSPC 0.0006 0.0008 0.0009 61 ULTJ 0.1472 0.1472 0.1797 62 UNTX 0.0001 0.0001 0.0001 63 UNVR 0.0000 0.0000 0.0000 64 VOKS 0.0000 0.0000 0.0000 65 YPAS 0.0035 0.0035 0.0035
Lampiran 7. Statistik Deskriptif
Descriptive Statistics
N Minimum Maximum Mean
Std. Deviation KI 195 ,0000 1,0000 ,350077 ,1824901 INST 195 ,0000 ,9818 ,719192 ,1797411 MANJ 195 ,0000 ,2561 ,023872 ,0577995 DACC 195 -1,5148 1,2866 -,320539 ,3106410 Valid N (listwise) 195 KAU
Frequency Percent Valid Percent
Cumulative Percent
Valid ,00 6 3,1 3,1 3,1
1,00 189 96,9 96,9 100,0
Lampiran 8. Hasil Uji Statistik
Hasil Uji Normalitas
One-Sample Kolmogorov-Smirnov Test
Unstandardized Residual
N 195
Normal Parametersa,b Mean ,0000000
Std. Deviation ,25545279
Most Extreme Differences Absolute ,071
Positive ,071
Negative -,049
Kolmogorov-Smirnov Z ,991
Asymp. Sig. (2-tailed) ,280
a. Test distribution is Normal. b. Calculated from data.
Hasil Uji Multikolinieritas dengan Tolerance dan VIF Coefficientsa Model Collinearity Statistics Tolerance VIF 1 (Constant) KAU ,978 1,023 KI ,976 1,025 INST ,844 1,185 MANJ ,843 1,186 a. Dependent Variable: DA
Lampiran 8. Hasil Uji Statistik (Lanjutan)
Hasil Uji Autokorelasi dengan Uji Runs Test Runs Test
Unstandardized Residual
Test Valuea -.03048
Cases < Test Value 97
Cases >= Test Value 98
Total Cases 195
Number of Runs 107
Z 1,221
Asymp. Sig. (2-tailed) ,222
a. Median
Hasil Uji Heteroskedastisitas dengan Uji Glejser
Model Unstandardized Coefficients Standardized Coefficients T Sig. B Std. Error Beta 1 (Constant) ,077 ,092 ,841 ,402 KAU ,122 ,069 ,128 1,774 ,078 KI ,055 ,065 ,061 ,845 ,399 INST -,004 ,072 -,005 -,058 ,954 MANJ -,286 ,223 -,100 -1,281 ,202 a. Dependent Variable: DA
Lampiran 8. Hasil Uji Statistik (Lanjutan) Hasil Uji Statistik F
ANOVAb Model Sum of Squares df Mean Square F Sig. 1 Regression 22,220 6 3,703 2,263 ,039a Residual 307,614 188 1,636 Total 329,834 194
a. Predictors: (Constant), KAU, KI, INST, MANJ b. Dependent Variable: DA
Hasil Uji Statistik t Coefficientsa Model Unstandardized Coefficients Standardized Coefficients T Sig. B Std. Error Beta 1 (Constant) -,259 ,174 -1,488 ,139 KAU -,040 ,130 -,182 -,305 ,761 KI -,170 ,123 -,077 -1,382 ,169 INST ,047 ,136 ,032 ,342 ,732 MANJ ,086 ,423 ,201 ,204 ,838 a. Dependent Variable: DA
Lampiran 8. Hasil Uji Statistik (Lanjutan) Hasil Uji Koefisien Determinasi
Model Summaryb Model R R Square Adjusted R Square Std. Error of the Estimate 1 ,260 a ,067 ,038 1,27916
a. Predictors: (Constant), KAU, KI, INST, MANJ b. Dependent Variable: DA
