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4 104 LAMPIRAN I TABULASI KEBIJAKAN DIVIDEN NO. PERUSAHAAN KEBIJAKAN DIVIDEN INTP 0, , , SMCB 0, , , SMGR 0, , , AMFG 0, , , ARNA 1, , , TOTO 0, , , LION 0, , , EKAD 0, , , TRST 0, , , CPIN 0, , , ASII 0, , , AUTO 0, , , SMSM 0, , , SCCO 0, , , TRIS 0, , , DLTA 0, , , ICBP 0, , , INDF 0, , , MLBI 0, , , MYOR 0, , , ROTI 1, , , SKLT 0, , , GGRM 0, , , HMSP 0, , , WIIM 0, , , DVLA 0, , , KAEF 0, , , KLBF 0, , , MERK 0, , , SIDO 4.915, , , SQBB 0, , , TSPC 0, , , TCID 0, , ,14402

5 105 TABULASI FIRM SIZE NO. PERUSAHAAN FIRM SIZE INTP 30, , , SMCB 30, , , SMGR 31, , , AMFG 28, , , ARNA 27, , , TOTO 28, , , LION 26, , , EKAD 26, , , TRST 28, , , CPIN 30, , , ASII 32, , , AUTO 30, , , SMSM 28, , , SCCO 28, , , TRIS 26, , , DLTA 27, , , ICBP 30, , , INDF 31, , , MLBI 28, , , MYOR 29, , , ROTI 28, , , SKLT 26, , , GGRM 31, , , HMSP 30, , , WIIM 27, , , DVLA 27, , , KAEF 28, , , KLBF 30, , , MERK 27, , , SIDO 28, , , SQBB 26, , , TSPC 29, , , TCID 28, , ,36440

6 106 TABULASI KOMPENSASI BONUS NO. PERUSAHAAN KOMPENSASI BONUS INTP SMCB SMGR AMFG ARNA TOTO LION EKAD TRST CPIN ASII AUTO SMSM SCCO TRIS DLTA ICBP INDF MLBI MYOR ROTI SKLT GGRM HMSP WIIM DVLA KAEF KLBF MERK SIDO SQBB TSPC TCID 1 1 1

7 107 TABULASI PROPORSI DEWAN KOMISARIS INDEPENDEN NO. PERUSAHAAN PROPORSI DEWAN KOMISARIS INDEPENDEN INTP 0, , , SMCB 0, , , SMGR 0, , , AMFG 0, , , ARNA 1, , , TOTO 0, , , LION 0, , , EKAD 0, , , TRST 0, , , CPIN 0, , , ASII 0, , , AUTO 0, , , SMSM 0, , , SCCO 0, , , TRIS 0, , , DLTA 0, , , ICBP 0, , , INDF 0, , , MLBI 0, , , MYOR 0, , , ROTI 0, , , SKLT 0, , , GGRM 0, , , HMSP 0, , , WIIM 0, , , DVLA 0, , , KAEF 0, , , KLBF 0, , , MERK 0, , , SIDO 0, , , SQBB 0, , , TSPC 0, , , TCID 0, , ,50000

8 108 TABULASI KOMITE AUDIT NO. PERUSAHAAN KOMITE AUDIT INTP SMCB SMGR AMFG ARNA TOTO LION EKAD TRST CPIN ASII AUTO SMSM SCCO TRIS DLTA ICBP INDF MLBI MYOR ROTI SKLT GGRM HMSP WIIM DVLA KAEF KLBF MERK SIDO SQBB TSPC TCID 4 4 4

9 109 TABULASI KUALITAS AUDIT NO. PERUSAHAAN KUALITAS AUDIT INTP SMCB SMGR AMFG ARNA TOTO LION EKAD TRST CPIN ASII AUTO SMSM SCCO TRIS DLTA ICBP INDF MLBI MYOR ROTI SKLT GGRM HMSP WIIM DVLA KAEF KLBF MERK SIDO SQBB TSPC TCID 1 1 1

10 110 TABULASI DISCRETIONARY ACCRUALS NO. PERUSAHAAN DISCRETIONARY ACCRUALS INTP 0, , , SMCB 0, , , SMGR 0, , , AMFG 0, , , ARNA 0, , , TOTO 0, , , LION 0, , , EKAD 0, , , TRST 0, , , CPIN 0, , , ASII 0, , , AUTO 0, , , SMSM 0, , , SCCO 0, , , TRIS 0, , , DLTA 0, , , ICBP 0, , , INDF 0, , , MLBI 0, , , MYOR 0, , , ROTI 0, , , SKLT 0, , , GGRM 0, , , HMSP 0, , , WIIM 0, , , DVLA 0, , , KAEF 0, , , KLBF 0, , , MERK 0, , , SIDO 0, , , SQBB 0, , , TSPC 0, , , TCID 0, , ,36525

11 111 LAMPIRAN II FITTED COEFFICIENT HASIL REGRESI OLS TOTAL ACCRUALS Variables Entered/Removed a Model Variables Entered 1 (PPE(t)/A(t-1)), (( REV - REC)/A(t-1)), (1/A(t-1)) b a. Dependent Variable: (TAC(t)/ A(t-1)) b. All requested variables entered. Variables Removed Method. Enter Model R R Square Model Summary b Adjusted R Square Std. Error of the Estimate Durbin- Watson 1,276 a,076,047, ,891 a. Predictors: (Constant), (PPE(t)/A(t-1)), (( REV - REC)/A(t-1)), (1/A(t-1)) b. Dependent Variable: (TAC(t)/ A(t-1)) ANOVA a Model Sum of Squares df Mean Square F Sig. 1 Regression,047 3,016 2,607,056 b Residual,566 95,006 Total, a. Dependent Variable: (TAC(t)/ A(t-1)) b. Predictors: (Constant), (PPE(t)/A(t-1)), (( REV - REC)/A(t-1)), (1/A(t-1)) Coefficients a Collinearity Statistics Model Tolerance VIF 1 (1/A(t-1)),939 1,065 (( REV - REC)/A(t-1)),951 1,052 (PPE(t)/A(t-1)),932 1,073 a. Dependent Variable: (TAC(t)/ A(t-1))

12 112 Coefficients a Unstandardized Coefficients Standardized Coefficients Model B Std. Error Beta t Sig. 1 (Constant),043,018 2,365,020 (1/A(t-1)) , ,656 -,102-1,002,319 (( REV - REC) /A(t-1)),019,036,054,530,598 (PPE(t) /A(t-1)) -,100,036 -,282-2,765,007 a. Dependent Variable: (TAC(t)/ A(t-1)) One-Sample Kolmogorov-Smirnov Test Unstandardized Residual N 99 Normal Parameters a,b Mean, Most Extreme Differences Std. Deviation, Absolute,105 Positive,105 Negative -,073 Kolmogorov-Smirnov Z 1,047 Asymp. Sig. (2-tailed),223 a. Test distribution is Normal. b. Calculated from data.

13 113 LAMPIRAN III HASIL OUTPUT SPSS Statistik Deskriptif Descriptive Statistics N Minimum Maximum Mean Std. Deviation DPR 99, , , , SIZE 99 26, , , , KB ,94,240 KOMIS 99, ,00000, , KA ,21,435 AUDIT ,70,462 DA 99,00239,38551, , Valid N (listwise) 99 Uji Normalitas One-Sample Kolmogorov-Smirnov Test Unstandardized Residual N 99 Normal Parameters a,b Mean, Std. Deviation, Most Extreme Absolute,081 Differences Positive,081 Negative -,051 Test Statistic,081 Asymp. Sig. (2-tailed),109 c a. Test distribution is Normal. b. Calculated from data. c. Lilliefors Significance Correction.

14 114 Uji Autokorelasi Model R R Square Model Summary b Adjusted R Square Std. Error of the Estimate Durbin- Watson 1,422 a,178,124, ,613 a. Predictors: (Constant), AUDIT, KOMIS, KB, DPR, KA, SIZE b. Dependent Variable: DA Uji Heteroskedastisitas

15 115 Uji Multikolonieritas Coefficients a Collinearity Statistics Model Tolerance VIF 1 DPR,972 1,029 SIZE,801 1,248 KB,956 1,046 KOMIS,962 1,039 KA,863 1,159 AUDIT,754 1,327 a. Dependent Variable: DA Uji Koefisien Determinasi (R 2 ) Model R R Square Model Summary b Adjusted R Square Std. Error of the Estimate 1,422 a,178,124, a. Predictors: (Constant), AUDIT, KOMIS, KB, DPR, KA, SIZE b. Dependent Variable: DA Uji Signifikansi Simultan (Uji Statistik F) Model Sum of Squares ANOVA a Df Mean Square F Sig. 1 Regression,109 6,018 3,320,005 b Residual,502 92,005 Total, a. Dependent Variable: DA b. Predictors: (Constant), AUDIT, KOMIS, KB, DPR, KA, SIZE

16 116 Uji Signifikan Parameter Individual (Uji Statistik t) Coefficients a Unstandardized Standardized Coefficients Coefficients Model B Std. Error Beta t Sig. 1 (Constant) -,084,144 -,589,558 DPR 4,282E-5,000,268 2,795,006 SIZE,001,005,022,205,838 KB,038,032,116 1,204,232 KOMIS,146,058,244 2,531,013 KA,018,018,098,959,340 AUDIT,016,019,091,838,404 a. Dependent Variable: DA Uji Analisis Regresi Linier Berganda Coefficients a Unstandardized Standardized Coefficients Coefficients Model B Std. Error Beta t Sig. 1 (Constant) -,084,144 -,589,558 DPR 4,282E-5,000,268 2,795,006 SIZE,001,005,022,205,838 KB,038,032,116 1,204,232 KOMIS,146,058,244 2,531,013 KA,018,018,098,959,340 AUDIT,016,019,091,838,404 a. Dependent Variable: DA

17 117 Korelasi Antar Variabel Independen Correlations DA DPR SIZE KB KOMIS KA AUDIT Pearson Correlation DA 1,000,239,091,172,263,171,123 DPR,239 1,000 -,023,027 -,053 -,052 -,151 SIZE,091 -,023 1,000,164 -,013,225,415 KB,172,027,164 1,000,095,124,109 KOMIS,263 -,053 -,013,095 1,000,155,077 KA,171 -,052,225,124,155 1,000,323 AUDIT,123 -,151,415,109,077,323 1,000 Sig. (1-tailed) DA.,009,185,044,004,046,113 DPR,009.,411,397,301,306,068 SIZE,185,411.,053,448,013,000 KB,044,397,053.,175,110,142 KOMIS,004,301,448,175.,062,225 KA,046,306,013,110,062.,001 AUDIT,113,068,000,142,225,001. N DA DPR SIZE KB KOMIS KA AUDIT