Daftar Pustaka. Van Horne, james C. dan John M. Wachowich, JR Fundamentals Of Financial Management. Salemba Empat. Jakarta

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1 Daftar Pustaka Agustina, Anisa Pengaruh Good Corporate Governance dan Struktur Kepemilikan terhadap Kinerja Perusahaan, Skripsi Strata-1, Fakultas Ekonomi dan Bisnis, Universitas Mercubuana, Jakarta Alexander, Nara Pengaruh Auditor Eksternal,Komite Audit, Kepemilikan Institusional, Komisaris Independen Terhadap Manajemen Laba Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia, Skripsi Strata-1, Fakultas Ekonomi dan Bisnis, Universitas Mercubuana, Jakarta Asriany Pengaruh Mekanisme Good Corporate Governance terhadap Kinerja Perbankan Yang Terdaftar Di Bursa Efek Indonesia,Skripsi Strata-1, Fakultas Ekonomi dan Bisnis, Universitas Mercubuana, Jakarta Ghozali, Imam Aplikasi Analisis Multivariant dengan Program SPSS. Universitas Diponegoro. Semarang Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis Universitas Mercubuana Pedoman Penyusunan Skripsi. Universitas Mercubuana. Jakarta Munawir Analisa Laporan Keuangan, edisi empat. Liberty. Yogyakarta N. Anthony, Robert & Vijay Govindarajan Management Control System. Salemba Empat. Jakarta Raedy Hartas, M. Haris Pengaruh Kualitas Audit, Kondisi Keuangan, Manajemen Laba, dan Mekanisme Corporate Governance Terhadap Opini Audit Going Concern, Skripsi Strata-1, Fakultas Ekonomi, Universitas Diponegoro, Semarang Sugiono, arief dan Edy Untung Panduan Praktis Dasar Analisa Laporan Keuangan. Grasindo. Jakarta Sulistyanto, Sri Manajemen Laba (Teori dan Model Empiris). Grasindo. Jakarta Wahyuni Purwandari, Indri Analisis Pengaruh Mekanisme Good Corporate Governance, Profitabilitas, dan Leverage Terhadap Pratik Manajemen Laba (Earning Management), Skripsi Strata-1, Fakultas Ekomoni, Universitas Diponegoro, Semarang Van Horne, james C. dan John M. Wachowich, JR Fundamentals Of Financial Management. Salemba Empat. Jakarta

2 Lampiran 1 Data Penelitian Tahun Nama Perusahaan X1 X2 X3 Y 1 = Incresing 0 = Descresing 2008 PT Adhi Karya Tbk PT Aneka Tambang Tbk PT Bakrieland Development Tbk PT Bank CIMB Niaga Tbk PT Bank DKI PT Bank Mandiri Tbk PT Bank Negara Indonesia Tbk PT Bukit Asam Tbk PT Garuda Indonesia PT Jasa Marga Tbk PT Telekomunikasi Indonesia Tbk PT United Tractor Tbk PT Adhi Karya Tbk PT Aneka Tambang Tbk PT Bakrieland Development Tbk PT Bank CIMB Niaga Tbk PT Bank DKI PT Bank Mandiri Tbk PT Bank Negara Indonesia Tbk PT Bukit Asam Tbk PT Garuda Indonesia PT Jasa Marga Tbk PT Telekomunikasi Indonesia Tbk PT United Tractor Tbk PT Adhi Karya Tbk PT Aneka Tambang Tbk PT Bakrieland Development Tbk PT Bank CIMB Niaga Tbk PT Bank DKI PT Bank Mandiri Tbk PT Bank Negara Indonesia Tbk PT Bukit Asam Tbk PT Garuda Indonesia PT Jasa Marga Tbk PT Telekomunikasi Indonesia Tbk

3 PT United Tractor Tbk Keterangan: X1 : Good Corporate Governance X2 : Profitabilitas X3 : Leverage Y : Manajemen Laba (Earning Management)

4 Lampiran 2 Hasil Output SPSS 17 Descriptives Descriptive Statistics N Range Minimum Maximum Sum Mean Std. Deviation Variance Skewness Kurtosis Statistic Statistic Statistic Statistic Statistic Statistic Std. Error Statistic Statistic Statistic Std. Error Statistic Std. Error X X X Y Valid N (listwise) 36 REGRESSION /MISSING LISTWISE /STATISTICS COEFF OUTS BCOV R ANOVA COLLIN TOL /CRITERIA=PIN(.05) POUT(.10) /NOORIGIN /DEPENDENT Y /METHOD=ENTER X1 X2 X3.

5 Regression Variables Entered/Removed Variables Model Variables Entered Removed Method 1 X3, X1, X2 a. Enter a. All requested variables entered. Model Summary Model R R Square Adjusted R Square Std. Error of the Estimate a a. Predictors: (Constant), X3, X1, X2 ANOVA b Model Sum of Squares df Mean Square F Sig. 1 Regression a Residual Total a. Predictors: (Constant), X3, X1, X2 b. Dependent Variable: Y

6 Unstandardized Coefficients Coefficients a Standardized Coefficients Collinearity Statistics Model B Std. Error Beta t Sig. Tolerance VIF 1 (Constant) X X X a. Dependent Variable: Y Coefficient Correlations a Model X3 X1 X2 1 Correlations X X X Covariances X X X a. Dependent Variable: Y

7 Collinearity Diagnostics a Model Dimensi on Eigenvalue Condition Index Variance Proportions (Constant) X1 X2 X a. Dependent Variable: Y REGRESSION /MISSING LISTWISE /STATISTICS COEFF OUTS BCOV R ANOVA COLLIN TOL /CRITERIA=PIN(.05) POUT(.10) /NOORIGIN /DEPENDENT Y /METHOD=ENTER X1 X2 X3 /RESIDUALS DURBIN /CASEWISE PLOT(ZRESID) OUTLIERS(3). Regression Variables Entered/Removed Variables Model Variables Entered Removed Method 1 X3, X1, X2 a. Enter a. All requested variables entered.

8 Model Summary b Model R R Square Adjusted R Square Std. Error of the Estimate Durbin-Watson a a. Predictors: (Constant), X3, X1, X2 b. Dependent Variable: Y ANOVA b Model Sum of Squares df Mean Square F Sig. 1 Regression a Residual Total a. Predictors: (Constant), X3, X1, X2 b. Dependent Variable: Y

9 Unstandardized Coefficients Coefficients a Standardized Coefficients Collinearity Statistics Model B Std. Error Beta t Sig. Tolerance VIF 1 (Constant) X X X a. Dependent Variable: Y Coefficient Correlations a Model X3 X1 X2 1 Correlations X X X Covariances X X X a. Dependent Variable: Y

10 Collinearity Diagnostics a Model Dimensi on Eigenvalue Condition Index Variance Proportions (Constant) X1 X2 X a. Dependent Variable: Y Residuals Statistics a Minimum Maximum Mean Std. Deviation N Predicted Value Residual Std. Predicted Value Std. Residual a. Dependent Variable: Y

11 LOGISTIC REGRESSION VARIABLES Y /METHOD=ENTER X1 X2 X3 /CLASSPLOT /PRINT=GOODFIT CORR ITER(1) /CRITERIA=PIN(0.05) POUT(0.10) ITERATE(20) CUT(0.5). Logistic Regression [DataSet1] Case Processing Summary Unweighted Cases a N Percent Selected Cases Included in Analysis Missing Cases Total Unselected Cases 0.0 Total a. If weight is in effect, see classification table for the total number of cases.

12 Dependent Variable Encoding Original Value Internal Value Block 0: Beginning Block Iteration History a,b,c Iteration -2 Log likelihood Coefficients Constant Step a. Constant is included in the model. b. Initial -2 Log Likelihood: 49,461 c. Estimation terminated at iteration number 2 because parameter estimates changed by less than,001.

13 Classification Table a,b Predicted Observed Y Percentage Correct Step 0 Y Overall Percentage 55.6 a. Constant is included in the model. b. The cut value is,500 Variables in the Equation B S.E. Wald df Sig. Exp(B) Step 0 Constant Variables not in the Equation Score df Sig. Step 0 Variables X X X Overall Statistics

14 Block 1: Method = Enter Iteration History a,b,c,d Iteration -2 Log likelihood Coefficients Constant X1 X2 X3 Step a. Method: Enter b. Constant is included in the model. c. Initial -2 Log Likelihood: 49,461 d. Estimation terminated at iteration number 4 because parameter estimates changed by less than,001. Omnibus Tests of Model Coefficients Chi-square df Sig. Step 1 Step Block Model

15 Model Summary Cox & Snell R Nagelkerke R Step -2 Log likelihood Square Square a a. Estimation terminated at iteration number 4 because parameter estimates changed by less than,001. Hosmer and Lemeshow Test Step Chi-square df Sig

16 Contingency Table for Hosmer and Lemeshow Test Y =,000 Y = 1,000 Observed Expected Observed Expected Total Step Classification Table a Y Predicted Observed Percentage Correct Step 1 Y Overall Percentage 58.3 a. The cut value is,500

17 Variables in the Equation B S.E. Wald df Sig. Exp(B) Step 1 a X X X Constant a. Variable(s) entered on step 1: X1, X2, X3. Correlation Matrix Constant X1 X2 X3 Step 1 Constant X X X

18 Step number: 1 Observed Groups and Predicted Probabilities F R E Q U E N C Y Predicted Prob: 0,1,2,3,4,5,6,7,8,9 1 Group: Predicted Probability is of Membership for 1,000 The Cut Value is,50 Symbols: 0 -, ,000 Each Symbol Represents,25 Cases.

19 CURRICULUM VITAE DATA PRIBADI Nama lengkap : Edi Dwi Prakoso NIM : Fakultas/Program : Ekonomi dan Bisnis/Akuntansi S1 Tempat, tanggal lahir : Pekalongan,19 Juni 1989 Jenis Kelamin : Laki-laki Agama : Islam Kewarganegaraan : Indonesia Alamat : Jl. H. Muad No.5, Rt.01/06 Kreo Tangggerang prakosoedidwi@yahoo.co.id Telepon : RIWAYAT PENDIDIKAN SDN Rowolaku Pekalongan lulus tahun 2001 SMPN 2 Kajen Pekalongan lulus tahun 2004 SMAN 1 Kajen Pekalongan lulus tahun 2007 Universitas Mercubuana lulus tahun 2012 Demikian daftar riwayat hidup, saya buat dengan sebenar-benarnya. Jakarta,30 Juli 2012 Edi Dwi Prakoso