Lampiran 1 Daftar Perusahaan Sampel

No

Kode

Nama Perusahaan

Paper and Allied Products

1

FASW

Fajar Surya Wisesa Tbk

Chemical and Allied Products

1

AKRA

AKR Corporindo Tbk

LTLS

Lautan Luas

Plastic and Glass Products

1

AMFG

Asahimas Flat Glass Tbk

SMGR

Semen Gresik (Persero) Tbk

Cement
1

Metal and Allied Products

1

TIRA

Tira Austenite Tbk

Stone, Clay, Glass and Concentrate Products

1

ARNA

Arwana Citramulia Tbk

Electronic and Office Equipment

1

ASGR

Astra Graphia Tbk

MTDL

Metrodata Electronics Tbk

Automotive and Allied Products

1

ASII

Astra International Tbk

AUTO

Astra Otoparts Tbk

INTA

Intraco Penta Tbk

SMSM

TURI

Tunas Ridean Tbk

UNTR

United Tractors Tbk

Selamat Sempurna Tbk

Consumer Goods
1

UNVR

Unilever Indonesia Tbk

Sumber: www.idx.co.id

Lampiran 7 Hasil Statistik Deskriptif

Statistik Deskriptif Manajemen Laba, Independensi Dewan Komisaris,

Keahlian Komite Audit, Frekuensi Pertemuan Komite Audit,
dan Komitmen Waktu Komite Audit
Tahun 2008-2010

Manajemen Laba

Minimum Maximum

48

-.382253058 .145917910

Mean

Std. Deviation

-.07116

.122929256005

Independensi
Dewan Komisaris

48

.2500

1.0000

.430667

.1870835

Keahlian Komite
Audit

48

.2500

1.0000

.669448

.2767955

Frekuensi
Pertemuan Komite
Audit

48

33

8.56

5.410

Komitmen Waktu
Komite Audit

48

1.0000

3.0000

2.182633

.5687510

Valid N (listwise)

48

Statistik Deskriptif Independensi Dewan Komisaris

N

Minimum Maximum

Mean

Std. Deviation

Manajemen Laba

16

Independensi
Dewan Komisaris
2008

16

.3333

1.0000

.438400

.1906852

Independensi
Dewan Komisaris
2009

16

.2500

1.0000

.433544

.1896633

Independensi
Dewan Komisaris
2010

16

.2500

1.0000

.420056

.1927218

-.347647396 .144078554 -1.17016194625E-1

Valid N (listwise)
16
Statistik Deskriptif Keahlian Komite Audit

.114966982047

Minimum Maximum

Mean

Std. Deviation

Manajemen Laba

16

-.347647396 .144078554 -1.17016194625E-1

Keahlian Komite
Audit 2008

16

.2500

1.0000

.692712

.2817329

Keahlian Komite
Audit 2009

16

.2500

1.0000

.690631

.2602022

Keahlian Komite
Audit 2010

16

.2500

1.0000

.625000

.2997011

Valid N (listwise)

16

.114966982047

Statistik Deskriptif Frekuensi Pertemuan Komite Audit

N Minimum Maximum

Mean

Std. Deviation

Manajemen Laba

16 -.347647396 .144078554 -1.17016194625E-1

Frekuensi Pertemuan
Komite Audit 2008

16

18

8.31

4.347

Frekuensi Pertemuan
Komite Audit 2009

16

20

8.81

4.520

Frekuensi Pertemuan
Komite Audit 2010

16

33

8.56

7.229

Valid N (listwise)

16

Statistik Deskriptif Komitmen Waktu Komite Audit

.114966982047

N Minimum Maximum

Mean

Std. Deviation

Manajemen Laba

16 -.347647396 .144078554 -1.17016194625E-1

Komitmen Waktu
Komite Audit 2008

16

1.0000

3.0000

2.140619

.6083694

Komitmen Waktu
Komite Audit 2009

16

1.0000

3.0000

2.251038

.5691322

Komitmen Waktu
Komite Audit 2010

16

1.0000

3.0000

2.156244

.5584997

Valid N (listwise)

16

.114966982047

Statistik Deskriptif Manajemen Laba

N Minimum Maximum

Mean

Std. Deviation

Manajemen Laba
2008

16 -.347647396 .144078554 -1.17016194625E-1

.114966982047

Manajemen Laba
2009

16 -.382253058 .083038339 -6.74990068750E-2

.117715676365

Manajemen Laba
2010

16 -.255711628 .145917910 -2.89769691250E-2

.126964524649

Valid N (listwise)

16

Lampran 8 Hasil Uji Asumsi Klasik

Gambar 4.1 Hasil Uji Normalitas P-Plot

Hasil Uji Normalitas Kolmogorov Smirnov
Unstandardized Residual
N
Normal Parameters

48
a

Mean
Std. Deviation

Most Extreme
Differences

.0000000
.11225441

Absolute

.091

Positive

.082

Negative

-.091

Kolmogorov-Smirnov Z

.633

Asymp. Sig. (2-tailed)

.818

a. Test distribution is Normal.

b. Calculated from data.

Hasil Uji Multikolinearitas

95%
Unstandardized Standardized
Coefficients

Coefficients

Std.
Model
1

(Constant)

Error

Confidence

Collinearity

Interval for B

Statistics

Lower Upper
Beta

Sig. Bound Bound Tolerance

VIF

-.058

.078

-.750

.458

-.215

.099

.189

.093

.287 2.026

.049

.001

.376

.966

1.035

-.087

.075

-.195 -1.158

.253

-.238

.064

.680

1.470

.005

.003

.203 1.391

.171

-.002

.011

.912

1.097

-.035

.035

-.160 -.992

.327

-.105

.036

.746

1.340

Independensi
Dewan
Komisaris
Keahlian Komite
Audit
Frekuensi
Pertemuan
Komite Audit
Komitmen Waktu

Komite Audit
a. Dependent Variable: Manajemen Laba

Hasil Uji Autokorelasi

Model

R Square

.408a

Adjusted R
Square

.166

Std. Error of the

Estimate

.089

Durbin-Watson

.117359467560

1.866

a. Predictors: (Constant), Komitmen Waktu Komite Audit, Independensi Dewan Komisaris,

Frekuensi Pertemuan Komite Audit, Keahlian Komite Audit
b. Dependent Variable: Manajemen Laba

Menolak
Daerah
Ho
Keragubukti
raguan
autokorelasi
positif

dL
1.3619

Menerima Ho
Tidak terjadi Autokorelasi

dU
1.7206

d
1.866

Daerah
Keraguraguan

4-dU
2.2794

Menolak Ho
bukti
autokorelasi
positif

4-dL
2.6381

Gambar 4.2. Daerah Penentuan Ho pada Uji Durbin Watson

Hasil Uji Heteroskedastisitas

Independensi Keahlian

S Unstandardized
p Residual
e
a
r Independensi Dewan
m Komisaris
a
n'
s Keahlian Komite
r Audit
h
o
Frekuensi
Pertemuan Komite

Unstandardized

Dewan

Komite

Pertemuan

Komitmen Waktu

Residual

Komisaris

Audit

Komite Audit

Komite Audit

1.000

-.090

.003

-.039

-.033

.542

.985

.795

.822

48

48

48

48

48

-.090

1.000

-.123

.075

-.194

.542

.404

.613

.186

48

48

48

48

48

Correlation Coefficient

.003

-.123

1.000

.420**

.514**

Sig. (2-tailed)

.985

.404

.003

.000

48

48

48

48

48

-.039

.075

.420**

1.000

.362*

.795

.613

.003

.012

48

48

48

48

48

-.033

-.194

.514**

.362*

1.000

.822

.186

.000

.012

48

48

48

48

48

Correlation Coefficient
Sig. (2-tailed)
N
Correlation Coefficient
Sig. (2-tailed)
N

N
Correlation Coefficient
Sig. (2-tailed)

Audit
N
Komitmen Waktu
Komite Audit

Frekuensi

Correlation Coefficient
Sig. (2-tailed)
N

**. Correlation is significant at the 0.01 level (2-tailed).

*. Correlation is significant at the 0.05 level (2-tailed).

Lampiran 9 Hasil Uji t

Koefisien Regresi

Unstandardized
Coefficients
Model
1

(Constant)

Standardized
Coefficients

Std. Error

-.058

.078

Independensi
Dewan
Komisaris

.189

.093

Keahlian
Komite Audit

-.087

Frekuensi
Pertemuan
Komite Audit
Komitmen
Waktu Komite
Audit

Beta

Sig.

-.750

.458

.287

2.026

.049

.075

-.195

-1.158

.253

.005

.003

.203

1.391

.171

-.035

.035

-.160

-.992

.327

a. Dependent Variable: Manajemen Laba

Hasil Pengujian Variabel Independen terhadap Variabel Dependen secara

parsial
Model

1 (Constant)
Independensi Dewan
Komisaris
Keahlian Komite Audit
Frekuensi Pertemuan Komite
Audit
Komitmen Waktu Komite
Audit
a. Dependent Variable: Manajemen Laba

Lampiran 10 Hasil Uji F

Sig

-.058

-.750

.458

.189

2.026

.049

-.087

-1.158

.253

.005

1.391

.171

-.035

-.992

.327

Hasil Pengujian Hubungan Variabel Independen terhadap Variabel

Dependen secara Simultan
ANOVAb

Sum of
Squares

Model
1

df

Mean Square

Regression

.118

.029

Residual

.592

43

.014

Total

.710

47

Sig.

2.142

.092a

a. Predictors: (Constant), Komitmen Waktu Komite Audit, Independensi Dewan

Komisaris, Frekuensi Pertemuan Komite Audit, Keahlian Komite Audit
b. Dependent Variable: Manajemen Laba

Lampiran 11 Hasil Uji Model Regresi

Model Summary Model Regresi

Model

.408a

R Square
.166

Adjusted R Square
.089

Std. Error of the

Estimate
.117359467560

a. Predictors: (Constant), Komitmen Waktu Komite Audit, Independensi Dewan

Komisaris, Frekuensi Pertemuan Komite Audit, Keahlian Komite Audit
b. Dependent Variable: Manajemen Laba