Lampiran 1 – Output SPSS
Descriptive Statistics
N Minimum Maximum Mean Std. Deviation Ukuran Perusahaan 105 22.1803 31.2623 28.801706 1.5275136
Leverage Ratio 105 .1227 .7402 .416016 .1411164
Profitabilitas 105 .0042 .3161 .077993 .0544521
P. Dewan Komisaris 105 .2500 .7500 .394533 .0992252
Manajemen Laba 105 -1.5562 .2735 -.353849 .3896055
One-Sample Kolmogorov-Smirnov Test
Unstandardized Residual
N 105
Normal Parametersa,b Mean .0000000
Std. Deviation .37602662
Most Extreme Differences Absolute .103
Positive .064
Negative -.103
Kolmogorov-Smirnov Z 1.056
Uji Multikolinearitas
Coefficientsa
Model
Unstandardized Coefficients
Standardized Coefficients
t Sig.
Collinearity Statistics
B
Std.
Error Beta Tolerance VIF
1 (Constant) -.199 .721 -.276 .783
Firm SIze .011 .027 .042 .408 .684 .862 1.161
Leverage -.572 .283 -.207 -2.019 .046 .884 1.132 Profitabilitas -.844 .726 -.118 -1.162 .248 .901 1.110 Proporsi Dewan
Komisaris
-.410 .399 -.105 -1.026 .307 .893 1.120
Uji Heterokedastisitas
Coefficientsa
Model Proporsi Dewan
Komisaris
.214 .244 .092 .877 .382 .893 1.120
a. Dependent Variable: RES2
Uji – t
Proporsi Dewan Komisaris
-.410 .399 -.105 -1.026 .307
a. Dependent Variable: Manajamen Laba
Uji - F
Lampiran 2 – Hasil Pengolahan Data
Tahun 2012