Lampiran 1. Daftar Perusahaan Sampel

No Kode Perusahaan

1 ADES PT Akasha Wira International Tbk

2 ADMG PT Polychem Indonesia Tbk

3 AKKU PT Aneka Kemasindo Utama Tbk

4 AKRA PT AKR Corporindo Tbk

5 ALMI PT Alumindo Light Metal Industry Tbk

6 AMFG PT Asahimas Flat Glass Tbk

7 ARNA PT Arwana Citramulia Tbk

8 ASGR PT Astra Graphia Tbk

9 ASII PT Astra International Tbk

10 AUTO PT Astra Otoparts Tbk

11 BATA PT Sepatu Bata Tbk

12 BRNA PT Berlina Tbk

13 BRPT PT Barito Pacific Timber Tbk

14 BTON PT Betonjaya Manunggal Tbk

15 BUDI PT Budi Acid Jaya Tbk

16 CLPI PT Colorpak Indonesia Tbk

17 DLTA PT Delta Djakarta Tbk

18 DPNS PT Duta Pertiwi Nusantara Tbk

19 DVLA PT Darya Varia Laboratoria Tbk

20 ESTI PT Ever Shine Textile Industry Tbk

21 ETWA PT Eterindo Wahanatama Tbk

22 FASW PT Fajar Surya Wisesa Tbk

23 GGRM PT Gudang Garam Tbk

24 GJTL PT Gajah Tunggal Tbk

25 HMSP PT HM Sampoerna Tbk

26 IKBI PT Sumi Indo Kabel Tbl

27 INAF PT Indofarma (Persero) Tbk

28 INDF PT Indofood Sukses Makmur Tbk

Lampiran 1. Daftar Perusahaan Sampel (Lanjutan)

29 INDS PT Indospring Tbk

30 INTA PT Intraco Penta Tbk

31 INTP PT Indocement Tunggal Prakarsa Tbk

32 JECC PT Jembo Cable Company Tbk

33 KAEF PT Kimia Farma Tbk

34 KBLI PT KMI Wire and Cable Tbk

35 KBLM PT Kabelindo Murni Tbk

36 KDSI PT Kedawung Setia Industrial Tbk

37 KKGI PT Resource Alam Indonesia Tbk

38 KLBF PT Kalbe Farma Tbk

39 LION PT Lion Metal Works Tbk

40 LMSH PT Lionmesh Prima Tbk

41 LTLS PT Lautan Luas Tbk

42 MASA PT Multistrada Arah Sarana Tbk

43 MERK PT Merck Tbk

44 MLBI PT Multi Bintang Indonesia Tbk

45 MLPL PT Multipolar Tbk

46 MTDL PT Metrodata Electronics Tbk

47 POLY PT Polysindo Eka Perkasa Tbk

48 PSDN PT Prasidha Aneka Niaga Tbk

49 PYFA PT Pyridam Farma Tbk

50 SCCO PT Supreme Cable Manufacturing & Commerce Tbk

51 SMCB PT Holcim Indonesia Tbk

52 SMGR PT Semen Gresik (Persero) Tbk

53 SMSM PT Selamat Sempurna Tbk

54 SOBI PT Sorini Agro Asia Corporindo Tbk

55 SPMA PT Suparma Tbk

56 TBLA PT Tunas Baru Lampung Tbk

Lampiran 1. Daftar Perusahaan Sampel (Lanjutan)

No Kode Nama Perusahaan

57 TBMS PT Tembaga Mulia Semanan Tbk

58 TCID PT Mandom Indonesia Tbk

59 TRST PT Trias Sentosa Tbk

60 TSPC PT Tempo Scan Pacifik Tbk

61 ULTJ PT Ultrajaya Milk Tbk

62 UNTX PT Unitex Tbk

63 UNVR PT Unilever Indonesia Tbk

64 VOKS PT Voksel Electric Tbk

65 YPAS PT Yanaprima Hastapersada Tbk

Lampiran 2. Data Kualitas Laba (DA)

No Kode 2009 2010 2011

1 ADES -0.7348 0.0679 -0.4717

2 ADMG -0.6268 -0.5495 -0.5675

3 AKKU -0.5644 -0.4044 -0.0174

4 AKRA -0.5065 -0.4641 -0.4481

5 ALMI -0.3974 -0.2628 -0.3375

6 AMFG -0.6077 -0.6614 -0.4278

7 ARNA -0.7252 -0.6339 -0.7101

8 ASGR -0.4355 -0.0650 -0.0236

9 ASII -0.1707 -0.0308 -0.0053

10 AUTO -0.0879 -0.0449 -0.0427

11 BATA -0.1426 -0.3962 -0.2911

12 BRNA -0.3530 -0.5043 -0.6035

13 BRPT -0.8057 -0.5505 -0.6192

14 BTON 0.1117 -0.1850 -0.2047

15 BUDI -0.7422 -0.5895 -0.5517

16 CLPI -0.1995 0.0725 0.1229

17 DLTA -0.2195 0.1493 -0.1191

18 DPNS -0.3552 -0.0450 -0.0455

19 DVLA 0.3064 -0.2106 -0.1047

20 ESTI -0.4978 -0.3551 -0.3506

21 ETWA 1.2866 0.2118 0.1300

22 FASW -0.8569 -0.8484 -1.1150

23 GGRM -0.2977 -0.5215 -0.0565

24 GJTL -0.5520 -0.3122 -0.3267

25 HMSP -0.1260 -0.1643 -0.2893

26 IKBI -0.4189 0.0962 0.1870

27 INAF 0.1673 -0.2125 -0.4492

28 INDF -0.2577 -0.2863 -0.2245

Lampiran 2. Data Kualitas Laba (DA) (Lanjutan)

No Kode 2009 2010 2011

29 INDS -0.6347 -0.0322 -0.1256

30 INTA -0.1018 -0.0827 -0.2311

31 INTP -0.5829 -0.4757 -0.3641

32 JECC -0.0831 -0.1754 -0.1744

33 KAEF -0.2498 -0.2395 -0.1577

34 KBLI -0.2305 -0.0926 -0.0372

35 KBLM -0.9394 -0.4584 -0.3762

36 KDSI -0.2565 -0.2923 -0.3106

37 KKGI -0.0140 -0.0832 -0.2576

38 KLBF -0.1919 -0.1973 -0.2079

39 LION -0.0765 -0.0285 -0.0063

40 LMSH -0.1954 -0.3403 -0.0366

41 LTLS -0.5630 -0.1603 -0.0619

42 MASA -0.7070 -0.7983 -0.6259

43 MERK 0.1078 -0.2937 -0.0488

44 MLBI -0.6093 -0.2045 -0.4566

45 MLPL -0.3039 -0.3800 0.2177

46 MTDL -0.3135 -0.1441 -0.0090

47 POLY -1.3738 -0.7795 -1.5148

48 PSDN -0.0307 -0.0473 -0.2610

49 PYFA -0.5705 -0.4069 -0.4000

50 SCCO -0.3747 0.0223 -0.0309

51 SMCB -0.8733 -0.7775 -0.8187

52 SMGR -0.3454 -0.4058 -0.5671

53 SMSM -0.4566 -0.2864 -0.3150

54 SOBI -0.6563 -0.4637 -0.3281

55 SPMA -0.7445 -0.7546 -0.7769

56 TBLA -0.4371 -0.3156 -0.4371

Lampiran 2. Data Kualitas Laba (DA) (Lanjutan)

No Kode 2009 2010 2011

57 TBMS -0.3938 0.2321 0.2065

58 TCID -0.3900 -0.3554 -0.2332

59 TRST -0.8121 -0.5451 -0.6045

60 TSPC -0.2018 -0.2139 -0.1794

61 ULTJ -0.2625 -0.5151 -0.5347

62 UNTX -0.3920 -0.3443 -0.4622

63 UNVR -0.3210 -0.3749 -0.5220

64 VOKS -0.0475 -0.1737 -0.1314

65 YPAS -0.4521 -0.4662 -0.4473

Lampiran 3. Data Komite Audit (KAU)

No Kode 2009 2010 2011

1 ADES 1 1 1

2 ADMG 1 1 1

3 AKKU 1 1 1

4 AKRA 1 1 1

5 ALMI 1 1 1

6 AMFG 1 1 1

7 ARNA 1 1 1

8 ASGR 1 1 1

9 ASII 1 1 1

10 AUTO 1 1 1

11 BATA 1 1 1

12 BRNA 1 1 1

13 BRPT 1 1 1

14 BTON 1 1 1

15 BUDI 1 1 1

16 CLPI 1 1 1

17 DLTA 1 1 1

18 DPNS 1 1 1

19 DVLA 1 1 1

20 ESTI 0 0 0

21 ETWA 1 1 1

22 FASW 1 1 1

23 GGRM 1 1 1

24 GJTL 1 1 1

25 HMSP 1 1 1

26 IKBI 1 1 1

27 INAF 1 1 1

28 INDF 1 1 1

Lampiran 3. Data Komite Audit (KAU) (Lanjutan)

No Kode 2009 2010 2011

29 INDS 1 1 1

30 INTA 1 1 1

31 INTP 1 1 1

32 JECC 0 0 0

33 KAEF 1 1 1

34 KBLI 1 1 1

35 KBLM 1 1 1

36 KDSI 1 1 1

37 KKGI 1 1 1

38 KLBF 1 1 1

39 LION 1 1 1

40 LMSH 1 1 1

41 LTLS 1 1 1

42 MASA 1 1 1

43 MERK 1 1 1

44 MLBI 1 1 1

45 MLPL 1 1 1

46 MTDL 1 1 1

47 POLY 1 1 1

48 PSDN 1 1 1

49 PYFA 1 1 1

50 SCCO 1 1 1

51 SMCB 1 1 1

52 SMGR 1 1 1

53 SMSM 1 1 1

54 SOBI 1 1 1

55 SPMA 1 1 1

56 TBLA 1 1 1

Lampiran 3. Data Komite Audit (KAU) (Lanjutan)

No Kode 2009 2010 2011

57 TBMS 1 1 1

58 TCID 1 1 1

59 TRST 1 1 1

60 TSPC 1 1 1

61 ULTJ 1 1 1

62 UNTX 1 1 1

63 UNVR 1 1 1

64 VOKS 1 1 1

65 YPAS 1 1 1

Lampiran 4. Data Komisaris Independen (KI)

No Kode 2009 2010 2011

1 ADES 0.0000 0.3333 0.3333

2 ADMG 0.2857 0.2857 0.2000

3 AKKU 0.5000 0.5000 0.3333

4 AKRA 0.2500 0.3333 0.2500

5 ALMI 0.0000 0.0000 0.0000

6 AMFG 0.4285 0.3333 0.3333

7 ARNA 1.0000 1.0000 1.0000

8 ASGR 0.3333 0.3333 0.3333

9 ASII 0.5000 0.4545 0.4545

10 AUTO 0.3333 0.3000 0.4444

11 BATA 0.4000 0.4000 0.4000

12 BRNA 0.2500 0.5000 0.5000

13 BRPT 0.6000 0.6000 0.6000

14 BTON 0.5000 0.5000 0.5000

15 BUDI 0.4000 0.4000 0.4000

16 CLPI 0.3333 0.3333 0.3333

17 DLTA 0.0000 0.0000 0.0000

18 DPNS 0.3334 0.3333 0.3333

19 DVLA 0.0000 0.5000 0.5000

20 ESTI 0.5000 0.6667 0.6667

21 ETWA 0.3333 0.2500 0.2500

22 FASW 0.3333 0.3333 0.3333

23 GGRM 0.8000 0.7500 0.7500

24 GJTL 0.7500 0.3750 0.3750

25 HMSP 0.0000 0.3333 0.4000

26 IKBI 0.4000 0.4000 0.4000

27 INAF 0.0000 0.0000 0.0000

28 INDF 0.3000 0.3000 0.3000

Lampiran 4. Data Komisaris Independen (KI) (Lanjutan)

No Kode 2009 2010 2011

29 INDS 0.3333 0.3333 0.3333

30 INTA 0.3333 0.3333 0.3333

31 INTP 0.4285 0.4285 0.3333

32 JECC 0.0000 0.0000 0.0000

33 KAEF 0.5000 0.5000 0.4000

34 KBLI 0.2500 0.4000 0.4000

35 KBLM 0.5000 0.5000 0.3333

36 KDSI 0.0000 0.0000 0.0000

37 KKGI 0.5000 0.5000 0.2500

38 KLBF 0.3333 0.3333 0.3333

39 LION 0.3333 0.3333 0.3333

40 LMSH 0.3333 0.3333 0.3333

41 LTLS 0.4000 0.4000 0.4000

42 MASA 0.2000 0.5000 0.4000

43 MERK 0.3333 0.3333 0.3333

44 MLBI 0.4000 0.4285 0.4285

45 MLPL 0.5000 0.5000 0.4000

46 MTDL 0.3333 0.3333 0.3333

47 POLY 0.3333 0.3333 0.3333

48 PSDN 0.3333 0.5000 0.3333

49 PYFA 0.3333 0.3333 0.3333

50 SCCO 0.5000 0.3333 0.3333

51 SMCB 0.0000 0.0000 0.0000

52 SMGR 0.5000 0.4000 0.3333

53 SMSM 0.3333 0.3333 0.3333

54 SOBI 0.3333 0.3333 0.3333

55 SPMA 0.4000 0.4000 0.4000

Lampiran 4. Data Komisaris Independen (KI) (Lanjutan)

No Kode 2009 2010 2011

56 TBLA 0.3333 0.3333 0.3333

57 TBMS 0.4000 0.4000 0.4000

58 TCID 0.4000 0.4000 0.4000

59 TRST 0.3333 0.3333 0.3333

60 TSPC 0.6667 0.6667 0.6667

61 ULTJ 0.3333 0.3333 0.3333

62 UNTX 0.3333 0.2500 0.2500

63 UNVR 0.0000 0.0000 0.0000

64 VOKS 0.2500 0.2000 0.2000

65 YPAS 0.3333 0.3333 0.3333

Lampiran 5. Data Kepemilikan Institusional (INST)

No Kode 2009 2010 2011

1 ADES 0.9453 0.9385 0.9385

2 ADMG 0.8992 0.8992 0.7966

3 AKKU 0.7888 0.9507 0.9507

4 AKRA 0.7082 0.5939 0.5968

5 ALMI 0.0000 0.8092 0.8383

6 AMFG 0.8494 0.8453 0.8467

7 ARNA 0.8107 0.7177 0.6992

8 ASGR 0.7687 0.7687 0.7687

9 ASII 0.5011 0.5011 0.5011

10 AUTO 0.9565 0.9565 0.9565

11 BATA 0.8570 0.8260 0.8750

12 BRNA 0.5142 0.5142 0.5966

13 BRPT 0.7218 0.7218 0.7218

14 BTON 0.7986 0.7986 0.8153

15 BUDI 0.5142 0.5281 0.5260

16 CLPI 0.8314 0.8521 0.6581

17 DLTA 0.8460 0.8460 0.8460

18 DPNS 0.6687 0.6839 0.6703

19 DVLA 0.9266 0.9266 0.9266

20 ESTI 0.7258 0.7258 0.7258

21 ETWA 0.6363 0.5582 0.5582

22 FASW 0.7576 0.7574 0.7574

23 GGRM 0.7306 0.7306 0.7555

24 GJTL 0.6102 0.5625 0.5970

25 HMSP 0.9818 0.9818 0.9818

26 IKBI 0.9306 0.9306 0.9306

27 INAF 0.8066 0.8066 0.8066

28 INDF 0.5005 0.5005 0.5007

Lampiran 5. Data Kepemilikan Institusional (INST) (Lanjutan)

No Kode 2009 2010 2011

29 INDS 0.8746 0.8746 0.8811

30 INTA 0.8650 0.8650 0.8221

31 INTP 0.6403 0.6403 0.6403

32 JECC 0.9015 0.9015 0.9015

33 KAEF 0.5356 0.9003 0.9003

34 KBLI 0.8146 0.7174 0.7174

35 KBLM 0.7888 0.7557 0.7523

36 KDSI 0.7481 0.7481 0.4913

37 KKGI 0.6687 0.6685 0.6632

38 KLBF 0.9003 0.5666 0.6433

39 LION 0.5770 0.5770 0.5770

40 LMSH 0.3220 0.3222 0.3222

41 LTLS 0.6303 0.6303 0.6303

42 MASA 0.6310 0.4990 0.4780

43 MERK 0.7400 0.7400 0.7400

44 MLBI 0.8337 0.8200 0.8253

45 MLPL 0.5115 0.3885 0.3713

46 MTDL 0.1293 0.1232 0.2607

47 POLY 0.6623 0.6623 0.6623

48 PSDN 0.9240 0.9101 0.9101

49 PYFA 0.5385 0.5385 0.5385

50 SCCO 0.6726 0.6726 0.6726

51 SMCB 0.7733 0.9243 0.9126

52 SMGR 0.7679 0.5101 0.5101

53 SMSM 0.5813 0.5813 0.5813

54 SOBI 0.8714 0.8607 0.8607

55 SPMA 0.8527 0.8527 0.8527

56 TBLA 0.5785 0.5665 0.5428

Lampiran 5. Data Kepemilikan Institusional (INST) (Lanjutan)

No Kode 2009 2010 2011

57 TBMS 0.8622 0.8622 0.8623

58 TCID 0.7924 0.7879 0.7881

59 TRST 0.5945 0.5945 0.5945

60 TSPC 0.9514 0.9504 0.9503

61 ULTJ 0.4682 0.4661 0.4661

62 UNTX 0.8738 0.8738 0.8738

63 UNVR 0.8500 0.8500 0.8500

64 VOKS 0.4291 0.7060 0.4865

65 YPAS 0.8947 0.8947 0.8947

Lampiran 6. Data Kepemilikan Manajerial (MANJ)

No Kode 2009 2010 2011

1 ADES 0.0000 0.0000 0.0000

2 ADMG 0.0000 0.0000 0.0000

3 AKKU 0.0065 0.0000 0.0000

4 AKRA 0.0057 0.0058 0.0097

5 ALMI 0.0000 0.0159 0.0160

6 AMFG 0.0000 0.0002 0.0000

7 ARNA 0.0000 0.0000 0.0000

8 ASGR 0.0000 0.0000 0.0000

9 ASII 0.0004 0.0004 0.0004

10 AUTO 0.0004 0.0008 0.0007

11 BATA 0.0000 0.0000 0.0000

12 BRNA 0.2334 0.2334 0.2334

13 BRPT 0.0042 0.0049 0.0049

14 BTON 0.0958 0.0958 0.0958

15 BUDI 0.0000 0.0000 0.0000

16 CLPI 0.0731 0.0731 0.0731

17 DLTA 0.0000 0.0000 0.0000

18 DPNS 0.0512 0.0571 0.0571

19 DVLA 0.0000 0.0000 0.0000

20 ESTI 0.0000 0.0000 0.0000

21 ETWA 0.0006 0.0004 0.0008

22 FASW 0.0000 0.0000 0.0000

23 GGRM 0.0080 0.0080 0.0084

24 GJTL 0.0006 0.0006 0.0006

25 HMSP 0.0000 0.0000 0.0000

26 IKBI 0.0010 0.0010 0.0010

27 INAF 0.0001 0.0001 0.0000

28 INDF 0.0000 0.0000 0.0006

Lampiran 6. Data Kepemilikan Manajerial (MANJ) (Lanjutan)

No Kode 2009 2010 2011

29 INDS 0.0000 0.0059 0.0041

30 INTA 0.0543 0.0503 0.0353

31 INTP 0.0000 0.0000 0.0000

32 JECC 0.0000 0.0000 0.0000

33 KAEF 0.0000 0.0026 0.0026

34 KBLI 0.0000 0.0000 0.0000

35 KBLM 0.0893 0.1532 0.1534

36 KDSI 0.0000 0.0000 0.0003

37 KKGI 0.0000 0.0000 0.0033

38 KLBF 0.0000 0.0000 0.0000

39 LION 0.0023 0.0023 0.0023

40 LMSH 0.2560 0.2561 0.2561

41 LTLS 0.0364 0.0364 0.0364

42 MASA 0.0000 0.0000 0.0000

43 MERK 0.0000 0.0000 0.0000

44 MLBI 0.0000 0.0000 0.0000

45 MLPL 0.0004 0.0004 0.0004

46 MTDL 0.0835 0.1059 0.1197

47 POLY 0.0000 0.0000 0.0000

48 PSDN 0.0026 0.0165 0.0165

49 PYFA 0.2308 0.2308 0.2308

50 SCCO 0.0000 0.0000 0.0000

51 SMCB 0.0000 0.0000 0.0000

52 SMGR 0.0000 0.0000 0.0000

53 SMSM 0.0604 0.0604 0.0604

54 SOBI 0.0043 0.0081 0.0081

55 SPMA 0.0000 0.0000 0.0000

56 TBLA 0.0010 0.0010 0.0010

Lampiran 6. Data Kepemilikan Manajerial (MANJ) (Lanjutan)

No Kode 2009 2010 2011

57 TBMS 0.0000 0.0000 0.0000

58 TCID 0.0019 0.0016 0.0015

59 TRST 0.0000 0.0000 0.0000

60 TSPC 0.0006 0.0008 0.0009

61 ULTJ 0.1472 0.1472 0.1797

62 UNTX 0.0001 0.0001 0.0001

63 UNVR 0.0000 0.0000 0.0000

64 VOKS 0.0000 0.0000 0.0000

65 YPAS 0.0035 0.0035 0.0035

Lampiran 7. Statistik Deskriptif

Descriptive Statistics

N Minimum Maximum Mean

Std.

Deviation

KI 195 ,0000 1,0000 ,350077 ,1824901

INST 195 ,0000 ,9818 ,719192 ,1797411

MANJ 195 ,0000 ,2561 ,023872 ,0577995

DACC 195 -1,5148 1,2866 -,320539 ,3106410

Valid N

(listwise)

195

KAU

Frequency Percent Valid Percent

Cumulative

Percent

Valid ,00 6 3,1 3,1 3,1

1,00 189 96,9 96,9 100,0

Total 195 100,0 100,0

Lampiran 8. Hasil Uji Statistik

Hasil Uji Normalitas

One-Sample Kolmogorov-Smirnov Test

Unstandardized

Residual

N 195

Normal Parametersa,b

Mean ,0000000

Std. Deviation ,25545279

Most Extreme Differences Absolute ,071

Positive ,071

Negative -,049

Kolmogorov-Smirnov Z ,991

Asymp. Sig. (2-tailed) ,280

a. Test distribution is Normal.

b. Calculated from data.

Hasil Uji Multikolinieritas dengan Tolerance dan VIF

Coefficientsa

Model

Collinearity Statistics

Tolerance VIF

1 (Constant)

KAU ,978 1,023

KI ,976 1,025

INST ,844 1,185

MANJ ,843 1,186

a. Dependent Variable: DA

Lampiran 8. Hasil Uji Statistik (Lanjutan)

Hasil Uji Autokorelasi dengan Uji Runs Test

Runs Test

Unstandardized Residual

Test Valuea -.03048

Cases < Test Value 97

Cases >= Test Value 98

Total Cases 195

Number of Runs 107

Z 1,221

Asymp. Sig. (2-tailed) ,222

a. Median

Hasil Uji Heteroskedastisitas dengan Uji Glejser

Model

Unstandardized

Coefficients

Standardized

Coefficients

T Sig. B Std. Error Beta

1 (Constant) ,077 ,092 ,841 ,402

KAU ,122 ,069 ,128 1,774 ,078

KI ,055 ,065 ,061 ,845 ,399

INST -,004 ,072 -,005 -,058 ,954

MANJ -,286 ,223 -,100 -1,281 ,202

a. Dependent Variable: DA

Lampiran 8. Hasil Uji Statistik (Lanjutan)

Hasil Uji Statistik F

ANOVAb

Model

Sum of

Squares df

Mean

Square F Sig.

1 Regression 22,220 6 3,703 2,263 ,039a

Residual 307,614 188 1,636

Total 329,834 194

a. Predictors: (Constant), KAU, KI, INST, MANJ

b. Dependent Variable: DA

Hasil Uji Statistik t

Coefficientsa

Model

Unstandardized

Coefficients

Standardized

Coefficients

T Sig. B Std. Error Beta

1 (Constant) -,259 ,174 -1,488 ,139

KAU -,040 ,130 -,182 -,305 ,761

KI -,170 ,123 -,077 -1,382 ,169

INST ,047 ,136 ,032 ,342 ,732

MANJ ,086 ,423 ,201 ,204 ,838

a. Dependent Variable: DA

Lampiran 8. Hasil Uji Statistik (Lanjutan)

Hasil Uji Koefisien Determinasi

Model Summaryb

Model R R Square

Adjusted R

Square

Std. Error of the

Estimate

1 ,260 a ,067 ,038 1,27916

a. Predictors: (Constant), KAU, KI, INST, MANJ

b. Dependent Variable: DA