Daftar Sampel Perusahaan manufaktur No Kode Nama Perusahaan 1 ARNA Arwana Citramulia Tbk 2 AUTO Astra Otoparts Tbk 3 BRNA Berlina Tbk 4 BTON Beton Jaya Manunggal Tbk 5 BUDI Budi Acid Jaya Tbk 6 CTBN Citra Tubindo Tbk 7 DPNS Duta Pertiwi Nusantara Tbk 8 GGRM Gudang Garam Tbk 9 GJTL Gajah Tunggal Tbk 10 IKBI Sumi Indo Kabel Tbk 11 INAI Indal Aluminium Industry Tbk 12 INDF Indofood Sukses Makmur Tbk 13 JKSW Jakarta Kyoei Steel Work Tbk 14 JPRS Jaya Pari Steel Tbk 15 LION Lion Metal Tbk 16 MTDL Metrodata Electronics Tbk 17 PTBA Bukit Asam Tbk 18 SRSN Indo Acidatama Tbk 19 TPIA Tri Polyta Indonesia Tbk 20 YPAS PT Yanaprima Hastapersada Tbk
Data Variabel Penelitian Tahun 2007-2009 No Kode Kepemilikan manajerial Proporsi Dewan Komisaris Komite Audit Manajemen Laba 1 ARNA 0.00 0.50 0.33 0.024 2 AUTO 0.00 0.30 0.33-0.019 3 BRNA 10.51 0.25 0.33-0.075 4 BTON 9.58 0.50 0.33 0.004 5 BUDI 0.01 0.40 0.33 0.042 6 CTBN 0.66 0.25 0.33-0.011 7 DPNS 1.97 0.33 0.33-0.097 8 GGRM 0.80 0.80 0.33 0.067 9 GJTL 0.08 0.43 0.33 0.046 10 IKBI 0.10 0.40 0.33-0.042 11 INAI 0.03 0.20 0.33-0.156 12 INDF 0.40 0.30 0.33 0.095 13 JKSW 1.33 0.50 0.50 0.074 14 JPRS 15.53 0.50 0.50 0.002 15 LION 0.23 0.33 0.33-0.103 16 MTDL 10.70 0.33 0.33 0.020 17 PTBA 0.00 0.40 0.33 0.345 18 SRSN 0.01 0.33 0.50 0.180 19 TPIA 4.39 0.50 0.33-2.315 20 YPAS 0.35 0.33 0.50 0.031 21 ARNA 0.00 0.50 0.33-0.038 22 AUTO 0.00 0.30 0.33-0.024 23 BRNA 10.51 0.25 0.33 0.024 24 BTON 9.58 0.50 0.33 0.011 25 BUDI 0.01 0.40 0.50-0.135 26 CTBN 0.66 0.33 0.33-0.007 27 DPNS 1.97 0.33 0.33 0.059 28 GGRM 2.06 0.60 0.33 0.011 29 GJTL 0.08 0.43 0.33-0.047 30 IKBI 0.10 0.40 0.33 0.031 31 INAI 0.03 0.20 0.33-0.065 32 INDF 0.40 0.30 0.00-0.059 33 JKSW 1.33 0.50 0.50 0.015 34 JPRS 2.20 0.33 0.33-0.092 35 LION 0.23 0.33 0.33 0.060 36 MTDL 12.73 0.33 0.33-0.009 37 PTBA 0.00 0.40 0.33 0.127 38 SRSN 0.05 0.33 0.50 0.277 39 TPIA 4.39 0.40 0.00 2.204 40 YPAS 0.35 0.33 0.50 0.067
41 ARNA 0.00 0.50 0.00-0.028 42 AUTO 0.00 0.30 0.33 0.068 43 BRNA 10.51 0.25 0.33 0.510 44 BTON 9.58 0.50 0.33-0.150 45 BUDI 0.01 0.40 0.50 0.041 46 CTBN 0.66 0.25 0.00-0.026 47 DPNS 1.97 0.33 0.33-0.101 48 GGRM 2.06 0.60 0.33 0.049 49 GJTL 0.08 0.43 0.33 0.044 50 IKBI 0.10 0.40 0.33 0.007 51 INAI 0.03 0.20 0.33-0.117 52 INDF 0.40 0.30 0.00 0.257 53 JKSW 1.33 0.50 0.50-0.072 54 JPRS 2.20 0.33 0.33 0.096 55 LION 0.10 0.33 0.00 0.087 56 MTDL 0.71 0.33 0.33-0.018 57 PTBA 0.03 0.33 0.00-0.140 58 SRSN 0.05 0.33 0.50 0.061 59 TPIA 4.39 0.40 0.00-4.499 60 YPAS 0.35 0.33 0.50-0.120
Statistik Deskriptif Sebelum Transformasi Descriptive Statistics N Range Minimum Maximum Mean Std. Deviation Kepemilikan mnajerial 60 15.5300.0000 15.5300 2.298667 3.9139180 Proporsi Dewan Komisaris 60.6000.2000.8000.378500.1097428 Komite audit 60.5000.0000.5000.320000.1433261 Manajemen laba 60 6.7030-4.4990 2.2040 -.058817.7256633 Valid N (listwise) 60 Statistik Deskriptif sesudah Transformasi Descriptive Statistics N Range Minimum Maximum Mean Std. Deviation Kepemilikan Manajerial 60 10.85-8.11 2.74-1.5057 2.99521 Proporsi Dewan Komisaris 60 1.39-1.61 -.22-1.0072.27769 Komite Audit 52.41-1.10 -.69-1.0051.17250 Manajemen laba 33 6.99-6.20.79-2.9492 1.38722 Valid N (listwise) 30
Uji Normalitas Sebelum Transformasi One-Sample Kolmogorov-Smirnov Test Unstandardized Residual N 60 Normal Parameters a,,b Mean.0000000 Std. Deviation.71639687 Most Extreme Differences Absolute.340 Positive.263 Negative -.340 Kolmogorov-Smirnov Z 2.636 Asymp. Sig. (2-tailed).000 a. Test distribution is Normal. b. Calculated from data. Uji Normalitas Sesudah Transformasi One-Sample Kolmogorov-Smirnov Test Unstandardized Residual N 30 Normal Parameters a,,b Mean.0000000 Std. Deviation 1.01702273 Most Extreme Differences Absolute.098 Positive.098 Negative -.092 Kolmogorov-Smirnov Z.534 Asymp. Sig. (2-tailed).938 a. Test distribution is Normal. b. Calculated from data
Grafik Histogram Sebelum Transformasi Grafik P-Plot Sebelum Transformasi
Grafik Histogram Sesudah Transformasi
Grafik P-Plot Sesudah Transformasi Hasil Uji Autokorelasi Model Summary b Model R R Square Adjusted R Square Std. Error of the Estimate Durbin- Watson 1.560 a.313.234 1.07410 2.254 a. Predictors: (Constant), Komite Audit, Kepemilikan manajerial, Proporsi Dewan Komisaris b. Dependent Variable: manajemen laba
Model 1 (Constant) Kepemilikan Manajerial Proporsi Dewan Komisaris Hasil Uji Multikolinieritas Coefficients a Collinearity Statistics Tolerance VIF.988 1.013.986 1.014 Komite Audit.996 1.004 a. Dependent Variable: manajemen laba Coefficient Correlationsa Kepemilikan Proporsi Dewan Model Komite Audit Manajerial Komisaris 1Correlations Komite Audit 1.000.028.050 Kepemilikan Manajerial.028 1.000 -.107 Proporsi Dewan Komisaris.050 -.107 1.000 Covariances Komite Audit 1.118.002.040 Kepemilikan Manajerial.002.004 -.005 Proporsi Dewan Komisaris.040 -.005.578 a. Dependent Variable: manajemen laba
Hasil Uji Heteroskedastisitas Koefisien Determinasi (R2) Model Summary b Model R R Square Adjusted R Square Std. Error of the Estimate Durbin- Watson 1.560 a.313.234 1.07410 2.254 a. Predictors: (Constant), Komite Audit, Kepemilikan Manajerial, Proporsi Dewan Komisaris b. Dependent Variable: manajemen laba
Hasil Uji Parsial (Uji T) Coefficients a Unstandardized Coefficients Standardized Coefficients Model B Std. Error Beta t Sig. 1 (Constant) -5.172 1.292-4.002.000 Kepemilikan Manajerial -.147.065 -.368-2.250.033 Komisaris Independen -1.789.761 -.385-2.352.027 KomiteAudit -.167 1.057 -.026 -.158.876 a. Dependent Variable: manajemen laba Hasil Uji simultan (Uji F) ANOVA b Model Sum of Squares df Mean Square F Sig. 1 Regression 13.682 3 4.561 3.953.019 a Residual 29.996 26 1.154 Total 43.678 29 a. Predictors: (Constant), Komite Audit, Kepemilikan Manajerial, Proporsi Dewan Komisaris b. Dependent Variable: manajemen laba