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Lampiran 1
Data Populasi dan Sampel Perusahaan Manufaktur Tahun 2013-2016
No Kode
Perusahaan Nama Perusahaan
Kriteria Masuk
Sampel 1 2 3 4
1 INTP Indocement Tunggal Prakarsa Tbk
√
2 SMBR Semen Baturaja Persero Tbk
√
3 SMCB Holcim Indonesia Tbk
√
4 SMGR Semen Indonesia Tbk
√
5 WSBP Waskita Beton Precast Tbk
√
6 WTON Wijaya Karya Beton Tbk
√
7 AMFG Asahimas Flat Glass Tbk
√
8 ARNA Arwana Citra Mulia Tbk
√
9 IKAI Inti Keramik Alam Asri Industri Tbk
√
10 KIAS Keramika Indonesia Assosiasi Tbk
√
11 MLIA Mulia Industrindo Tbk
√
12 TOTO Surya Toto Indonesia Tbk
√
13 ALKA Alaska Industrindo Tbk
√
14 ALMI Alumindo Light Metal Industry Tbk
√
15 BAJA Saranacetral Bajatama Tbk
√
16 BTON Beton Jaya Manunggal Tbk
√
17 CTBN Citra Turbindo Tbk
√
18 GDST Gunawan Dianjaya Stell Tbk
√
19 INAI Indal Alumininium Industry Tbk
√
20 ISSP Steel Pipe Industry of indonesia Tbk
√
21 JKSW Jakarta Kyoei Stell Work LTD Tbk
√
22 JPRS Jaya Pari Stell Tbk
√
23 KRAS Krakatau Stell Tbk
√
24 LION Lion Metal Works Tbk
√
25 LMSH Lionmesh Prima Tbk
√
26 NIKL Pelat Timbal Nusantara Tbk
√
27 PICO Pelangi Indah Canindo Tbk
√
28 TBMS Tembaga Mulia Semanan Tbk
√
29 BRPT Barito Pasific Tbk
√
30 BUDI Budi Strach and Sweetener Tbk
√
31 DPNS Duta Pertiwi Nusantara Tbk
√
32 EKAD Ekadharma International Tbk
√
33 ETWA Eterindo Wahanatama Tbk
√
34 INCI Intan Wijaya International Tbk
√
35 SOBI Sorini Agro Asia Corporindo Tbk
√
36 SRSN Indo Acitama Tbk
√
37 TPIA Chandra Asri Petrocheminal Tbk
√
38 UNIC Unggul Indah Cahaya Tbk
√
39 AKKU Alam Karya Unggul Tbk
√
40 AKPI Argha Karya Prima Industry Tbk
√
41 APLI Asiaplast Industries Tbk
√
42 BRNA Berlina Tbk
√
43 FPNI Lotte Cheminal Titan Tbk
√
44 IGAR Champion Pasific Indonesia Tbk
√
45 IMPC Impack Pratama Industri Tbk
√
46 IPOL Indopoly Swakarsa Industry Tbk
√
47 SIAP Sekawan Intipratama Tbk
√
48 SIMA Siwani Makmur Tbk
√
49 TALF Tunas Alfin Tbk
√
50 TRST Trias Sentosa Tbk
√
51 YPAS Yana Prima Hasta Persada Tbk
√
52 CPIN Chareon Pokphand Indonesia Tbk
√
53 JPFA Japfa Comfeed Indonesia Tbk
√
54 MAIN Malindo Feedmill Tbk
√
55 SIPD Sieread Produce Tbk
√
56 SULI SLJ Global Tbk
√
57 TIRT Tirta Mahakam Resources Tbk
√
58 ALDO Alkindo Naratama Tbk
√
59 DAJK Dwi Aneka Jaya Kemasindo Tbk
√
60 FASW Fajar Surya Wisesa Tbk
√
61 INKP Indah Kiat Pulp & Paper Tbk
√
62 INRU Toba Pulp Lestari Tbk
√
63 KBRI Kertas Basuki Rachmat Indonesia Tbk
√
64 KDSI Kedaung Setia Industrial Tbk
√
65 SPMA Suparma Tbk
√
66 TKIM Pabrik Kertas Tjiwi Kimia Tbk
√
67 AMIN Ateliers Mecaniques D'Indonesie Tbk
√
68 KRAH Grand Kartech Tbk
√
69 ASII Astra International Tbk
√
70 AUTO AstrA Auto Part Tbk
√
71 BOLT Garuda Metalindo Tbk
√
72 BRAM Indo Kordsa Tbk
√
73 GDYR Goodyear Indonesia Tbk
√
74 GJTL Gajah Tunggal Tbk
√
75 IMAS Indomobil Sukses International Tbk
√
76 INDS Indospring Tbk
√
77 LPIN Multi Prima Sejahtera Tbk
√
78 MASA Multistrada Arah Sarana Tbk
√
79 NIPS Nippers Tbk
√
80 PRAS Prima Alloy Stell Universal Tbk
√
81 SMSM Selamat Sempurna Tbk
√
82 ADMG Polychem Indonesia Tbk
√
83 ARGO Argo Pantes Tbk
√
84 CNTX Centex Tbk
√
85 ERTX Eratex Djaya Tbk
√
86 ESTI Ever Shine Textile Industry Tbk
√
87 HDTX Panasia Indo Resource Tbk
√
88 INDR Indo Rama Synthetic Tbk
√
89 MYTX Apac Citra Cetertex Tbk
√
90 PBRX Pan Brothers Tbk
√
91 POLY Asia Pasific Fibers Tbk
√
92 RICY Ricky Putra Globalindo Tbk
√
93 STAR Star Petrochem Tbk
√
94 TFCO Tifico Fiber Indonesia Tbk
√
95 SRIL Sri Rejeki Isman Tbk
√
96 SSTM Sunson Textile Manufacturer Tbk
√
97 TRIS Trisula International Tbk
√
98 UNIT Nusantara Inti Corpora Tbk
√
99 BATA Sepatu Bata Tbk
√
100 BIMA Primarindo Asia Infrastructure Tbk
√
101 IKBI Sumi Indo Kabel Tbk
√
102 JECC Jembo Cable Company Tbk
√
103 KBLI KMI Wire and Cable Tbk
√
104 KBLM Kabelindo Murni Tbk
√
105 SCCO
Supreme Cable Manufacturing and
Commerce Tbk
√
106 VOKS Voksel Electric Tbk
√
107 PTSN Sat Nusa Persada Tbk
√
108 AISA Tiga Pilar Sejahtera Food Tbk
√
109 ALTO Tri Banyan Tirta Tbk
√
110 CEKA Wilmar Cahaya Indonesia Tbk
√
111 DLTA Delta Djakarta Tbk
√
112 ICBP Indofood CBP Sukses Makmur Tbk
√
113 INDF Indofood Sukses Makmur Tbk
√
114 MLBI Multi Bintang Indonesia Tbk
√
115 MYOR Mayora Indah Tbk
√
116 PSDN Prashida Aneka Niaga Tbk
√
117 ROTI Nippon Indosari Corporindo Tbk
√
118 SKBM Seksr Bumi Tbk
√
Sumber : IDX Statistik (Data Diolah, 2018)
Keterangan :
Kriteria 1 : Perusahaan yang terdaftar di Bursa Efek Indonesia (BEI), periode 2013 sampai
2016.
Kriteria 2 : Memiliki data komite audit, independensi, ukuran perusahaan dan kepemilikan
manajerial sesuai dengan peraturan yang berlaku.
Kriteria 3 : Perusahaan yang memiliki data harga saham dan data laporan keuangan lengkap
dan terlaporkan secara konsisten pada Forex dan Bursa Efek Indonesia.
Kriteria 4 : Laporan keuangan disajikan dalam mata uang Rupiah, perusahaan yang
menyajikan laporan keuangan dengan mata uang Dolar akan dikeluarkan dari
sampel penelitian ini.
119 SKLT Sekar Laut Tbk
√
120 STTP Siantar Top Tbk
√
121 ULTJ
Ultrajaya Milk Industry and Trading
Company Tbk
√
122 GGRM Gudang Garam Tbk
√
123 HMSP Hanjaya Mandala Sampoerna Tbk
√
124 RMBA Bentoel International Investama Tbk
√
125 WIIM Wismilak Inti Makmur Tbk
√
126 DVLA Darya Varia Laboratoria Tbk
√
127 INAF Indofarma Tbk
√
128 KAEF Kimia Farma Tbk
√
129 KLBF Kalbe Farma Tbk
√
130 MERK Merck Tbk
√
131 PYFA Pyridam Farma Tbk
√
132 SCPI Schering Plough Indonesia Tbk
√
133 SIDO
Industri Jamu dan Farmasi Sido
Muncul Tbk
√
134
SQBI &
SQBB Taisho Pharmaceutical Indonesia Tbk
√
135 TSPC Tempo Scan Pasific Tbk
√
136 ADES Akasha Wira International Tbk
√
137 KINO Kino Indonesia Tbk
√
138 MBTO Martina Berto Tbk
√
139 MRAT Mustika Ratu Tbk
√
140 TCID Mandom Indonesia Tbk
√
141 UNVR Unilever Indonesia Tbk
√
142 CINT Chitose International Tbk
√
143 KICI Kedaung Indag Can Tbk
√
144 LMPI Langgeng Makmur Industry Tbk
√
Lampiran 2
Data Hasil Perhitungan Komite Audit
Tahun 2013-2016
No Kode Perusahaan Tahun
Total Komisaris
Independen
Total Komite
Audit
KM A B
1 AMFG
2013 2 4 50
2014 2 4 50
2015 2 4 50
2016 2 3 67
2 MLIA
2013 2 3 67
2014 2 3 67
2015 2 3 67
2016 2 3 67
3 ALMI
2013 2 3 67
2014 2 3 67
2015 2 3 67
2016 2 3 67
4 BTON
2013 1 3 33
2014 1 3 33
2015 1 3 33
2016 1 3 33
5 JPRS
2013 1 3 33
2014 1 3 33
2015 1 3 33
2016 1 3 33
6 LMSH
2013 1 3 33
2014 1 3 33
2015 1 3 33
2016 1 3 33
7 PICO
2013 1 3 33
2014 1 3 33
2015 1 3 33
2016 1 3 33
8 DPNS
2013 1 3 33
2014 1 3 33
2015 1 3 33
2016 1 3 33
KA = Σ KAki X 100%
Σ KA
9 INCI
2013 1 3 33
2014 1 3 33
2015 1 3 33
2016 1 3 33
10 SRSN
2013 3 3 100
2014 3 3 100
2015 3 3 100
2016 3 3 100
11 TRST
2013 1 3 33
2014 1 3 33
2015 2 3 67
2016 2 3 67
12 YPAS
2013 1 3 33
2014 1 3 33
2015 1 3 33
2016 1 3 33
13 ALDO
2013 1 3 33
2014 1 3 33
2015 1 3 33
2016 1 3 33
14 ASII
2013 3 4 75
2014 4 4 100
2015 4 4 100
2016 4 4 100
15 INDS
2013 1 3 33
2014 1 3 33
2015 1 3 33
2016 1 3 33
16 SMSM
2013 1 3 33
2014 1 3 33
2015 1 3 33
2016 1 3 33
17 SSTM
2013 2 3 67
2014 2 3 67
2015 2 3 67
2016 2 3 67
18 INDF
2013 3 3 100
2014 3 3 100
2015 3 3 100
2016 3 3 100
19 PSDN 2013 2 3 67
2014 2 3 67
2015 2 3 67
2016 2 3 67
20 SKBM
2013 1 3 33
2014 1 3 33
2015 1 3 33
2016 1 3 33
21 SKLT
2013 1 3 33
2014 1 3 33
2015 1 3 33
2016 1 3 33
22 ULTJ
2013 1 3 33
2014 1 3 33
2015 1 3 33
2016 1 3 33
23 GGRM
2013 1 3 33
2014 2 3 67
2015 2 3 67
2016 2 3 67
24 WIIM
2013 1 3 33
2014 1 3 33
2015 1 3 33
2016 1 3 33
25 KAEF
2013 2 3 67
2014 2 3 67
2015 2 3 67
2016 2 4 50
26 PYFA
2013 1 3 33
2014 1 3 33
2015 2 4 50
2016 2 4 50
27 TSPC
2013 2 3 67
2014 3 3 100
2015 2 3 67
2016 2 3 67
28 MBTO
2013 1 2 50
2014 1 2 50
2015 1 2 50
2016 1 2 50
29 TCID 2013 2 4 50
2014 2 4 50
2015 2 4 50
2016 2 4 50
30 KICI
2013 1 3 33
2014 1 3 33
2015 1 3 33
2016 1 3 33
31 LMPI
2013 1 3 33
2014 1 3 33
2015 1 3 33
2016 1 3 33
Sumber : IDX Statistik (Data Diolah, 2018)
Lampiran 3
Data Hasil Perhitungan Independensi
Tahun 2013-2016
Variabel Dummy :
1. Angka 1 untuk variabel dummy menunjukkan perusahaan menggunakan jasa auditor
yang sama 3 tahun berturut-turut.
2. Angka 0 untuk variabel dummy menunjukkan perusahaan menggunakan jasa auditor
yang berbeda selama 3 tahun.
No Kode
Perusahaan Tahun Akuntan Publik Nilai
1 AMFG
2013 Sidharta & Widjaja 1
2014 Sidharta & Widjaja 1
2015 Sidharta & Widjaja 1
2016 Sidharta & Widjaja 1
2 MLIA
2013 Osman Bing Satriyo & Eny 1
2014 Osman Bing Satriyo & Eny 1
2015 Osman Bing Satriyo & Eny 1
2016 Satriyo Bing Eny & Rekan 1
3 ALMI
2013
Paul Hadiwinata, Hidajat, Arsono, Ade Fatma &
Rekan 1
2014
Paul Hadiwinata, Hidajat, Arsono, Ade Fatma &
Rekan 1
2015
Paul Hadiwinata, Hidajat, Arsono, Achmad, Suharli
& Rekan 1
2016
Paul Hadiwinata, Hidajat, Arsono, Achmad, Suharli
& Rekan 1
4 BTON
2013 Amir Abadi Jusuf, Aryanto, Mawar & Rekan 1
2014 Amir Abadi Jusuf, Aryanto, Mawar & Rekan 1
2015 Amir Abadi Jusuf, Aryanto, Mawar & Rekan 1
2016 Amir Abadi Jusuf, Aryanto, Mawar & Rekan 1
5 JPRS
2013 Amir Abadi Jusuf, Aryanto, Mawar & Rekan 1
2014 Amir Abadi Jusuf, Aryanto, Mawar & Rekan 1
2015 Amir Abadi Jusuf, Aryanto, Mawar & Rekan 1
2016 Amir Abadi Jusuf, Aryanto, Mawar & Rekan 1
6 LMSH
2013 Kokasih, Nurdiyaman, Tjahjo & Rekan 1
2014 Kokasih, Nurdiyaman, Tjahjo & Rekan 1
2015 Kokasih, Nurdiyaman, Mulyadi, Thahjo & Rekan 1
2016 Kokasih, Nurdiyaman, Mulyadi, Thahjo & Rekan 1
7 PICO 2013 Griselda, Wisnu & Arum 0
2014 Griselda, Wisnu & Arum 0
2015 Djoko, Sidik & Indra 0
2016 Herman Dody Tanumihardja & Rekan 0
8 DPNS
2013
Paul Hadiwinata, Hidajat, Arsono, Ade Fatma &
Rekan 1
2014
Paul Hadiwinata, Hidajat, Arsono, Ade Fatma &
Rekan 1
2015
Paul Hadiwinata, Hidajat, Arsono, Achmad, Suharli
& Rekan 1
2016
Paul Hadiwinata, Hidajat, Arsono, Achmad, Suharli
& Rekan 1
9 INCI
2013 Hanata Budianto & Rekan 1
2014 Hanata Budianto & Rekan 1
2015 Hanata Budianto & Rekan 1
2016 Hendrawinata, Eddy Siddharta & Tanzil 0
10 SRSN
2013 Aryanto, Amir Jusuf, Mawar & Saptoto 1
2014 Aryanto, Amir Jusuf, Mawar & Saptoto 1
2015 Amir Abadi Jusuf, Aryanto, Mawar & Rekan 1
2016 Amir Abadi Jusuf, Aryanto, Mawar & Rekan 1
11 TRST
2013 Purwantono, Suherman dan Surja 1
2014 Purwantono, Suherman dan Surja 1
2015 Purwatono, Sungkoro & Surja 1
2016 Purwatono, Sungkoro & Surja 1
12 YPAS
2013 Teramihardja, Pradono dan Chandra 0
2014 Budiman, Wawan, Pamudji da Rekan 0
2015 Teramihardja, Pradono dan Chandra 0
2016 Teramihardja, Pradono dan Chandra 0
13 ALDO
2013 Arsyad dan Rekan 1
2014 Arsyad dan Rekan 1
2015 Arsyad dan Rekan 1
2016 Rihard Risambessy & Rekan 0
14 ASII
2013 Tanudireja, Wibisana dan Rekan 1
2014 Tanudireja, Wibisana dan Rekan 1
2015 Tanudireja, Wibisana dan Rekan 1
2016 Tanudireja, Wibisana, Rintis dan Rekan 1
15 INDS
2013 Tanubrata Sutanto Fahmi dan Rekan 1
2014 Tanubrata Sutanto Fahmi dan Rekan 1
2015 Tanubrata Sutanto Fahmi dan Rekan 1
2016 Tanubrata Sutanto Fahmi Bambang dan Rekan 1
16 SMSM
2013 Purwantono, Suherman dan Surja 1
2014 Purwantono, Suherman dan Surja 1
2015 Purwantono, Sungkoro dan Surja 1
2016 Purwantono, Sungkoro dan Surja 1
17 SSTM 2013 Doli, Bambang, Sulistiyanto, Dadang & Ali 1
2014 Doli, Bambang, Sulistiyanto, Dadang & Ali 1
2015 Doli, Bambang, Sulistiyanto, Dadang & Ali 1
2016 Doli, Bambang, Sulistiyanto, Dadang & Ali 1
18 INDF
2013 Purwantono, Suherman dan Surja 1
2014 Purwantono, Suherman dan Surja 1
2015 Purwantono, Suherman dan Surja 1
2016 Purwantono, Sungkoro dan Surja 1
19 PSDN
2013 Purwantono, Suherman dan Surja 1
2014 Purwantono, Suherman dan Surja 1
2015 Purwantono, Sungkoro dan Surja 1
2016 Purwantono, Sungkoro dan Surja 1
20 SKBM
2013 Supoyo, Sutjahyo, Subyantara & Rekan 0
2014
Aryanto, Amir Jusuf, Mawar dan Saptoto RSM
Associates 0
2015
Paul Hadiwinata, Hidajat, Arsono, Achmad, Suharli
& Rekan 0
2016
Paul Hadiwinata, Hidajat, Arsono, Achmad, Suharli
& Rekan 0
21 SKLT
2013 Paul Hadiwinata, Hidajat, Arsono & Rekan 1
2014 Paul Hadiwinata, Hidajat, Arsono & Rekan 1
2015
Paul Hadiwinata, Hidajat, Arsono, Achmad, Suharli
& Rekan 1
2016
Paul Hadiwinata, Hidajat, Arsono, Achmad, Suharli
& Rekan 1
22 ULTJ
2013 Tanubrata Sutanto Fahmi dan Rekan 1
2014 Tanubrata Sutanto Fahmi dan Rekan 1
2015 Tanubrata Sutanto Fahmi Bambang dan Rekan 1
2016 Tanubrata Sutanto Fahmi Bambang dan Rekan 1
23 GGRM
2013 Siddharta & Widjaja 1
2014 Siddharta Widjaja dan Rekan 1
2015 Siddharta Widjaja dan Rekan 1
2016 Siddharta Widjaja dan Rekan 1
24 WIIM
2013 Kokasih, Nurdiyaman, Tjahjo & Rekan 1
2014 Kokasih, Nurdiyaman, Tjahjo & Rekan 1
2015 Kokasih, Nurdiyaman, Mulyadi,Tjahjo & Rekan 1
2016 Kokasih, Nurdiyaman, Mulyadi,Tjahjo & Rekan 1
25 KAEF
2013 Hendrawinata Eddy dan Siddharta 1
2014 Hendrawinata Eddy dan Siddharta 1
2015 Hendrawinata Eddy Siddharta & Tanzil 1
2016 Hadori Sugiarto & Rekan 0
26 PYFA
2013 BDO Tanubrata Sutanto Fahmi dan Rekan 1
2014 BDO Tanubrata Sutanto Fahmi dan Rekan 1
2015 BDO Tanubrata Sutanto Fahmi dan Rekan 1
Sumber : IDX Statistik (Data Diolah, 2018)
2016 BDO Tanubrata Sutanto Fahmi dan Rekan 1
27 TSPC
2013 BDO Tanubrata Sutanto Fahmi dan Rekan 1
2014 BDO Tanubrata Sutanto Fahmi dan Rekan 1
2015 BDO Tanubrata Sutanto Fahmi dan Rekan 1
2016 BDO Tanubrata Sutanto Fahmi Bambang dan Rekan 1
28 MBTO
2013 Tanubrata Sutanto Fahmi dan Rekan 1
2014 Tanubrata Sutanto Fahmi dan Rekan 1
2015 Tanubrata Sutanto Fahmi dan Rekan 1
2016 Tanubrata Sutanto Fahmi dan Rekan 1
29 TCID
2013 Osman Bing Satriyo & Eny 1
2014 Osman Bing Satriyo & Eny 1
2015 Osman Bing Satriyo & Eny 1
2016 Satriyo Bing Eny & Rekan 1
30 KICI
2013
Paul Hadiwinata, Hidajat, Arsono, Ade Fatma &
Rekan 1
2014
Paul Hadiwinata, Hidajat, Arsono, Ade Fatma &
Rekan 1
2015
Paul Hadiwinata, Hidajat, Arsono, Achmad, Suharli
& Rekan 1
2016
Paul Hadiwinata, Hidajat, Arsono, Achmad, Suharli
& Rekan 1
31 LMPI
2013 Hadori Sugiarto Adi & Rekan 0
2014 Hadori Sugiarto Adi & Rekan 0
2015 Doli, Bambang, Sulistiyanto, Dadang & Ali 0
2016 Hadori Sugiarto Adi & Rekan 0
Lampiran 4
Data Hasil Perhitungan Ukuran Perusahaan
Tahun 2013-2016
No
Nama
Perusahaan Tahun Total Asset (Rp)
Ln Total Asset
1 AMFG
2013
3.539.393.000.000 28,89498
2014
3.918.391.000.000 28,99670
2015
4.270.275.000.000 29,08270
2016
5.504.890.000.000 29,33666
2 MLIA
2013
7.189.899.445.000 29,60370
2014
7.215.152.320.000 29,60720
2015
7.125.800.277.000 29,59474
2016 7.723.578.677.000 29,67530
3 ALMI
2013 2.752.078.229.707 28,64338
2014
3.212.438.981.224 28,79805
2015
2.189.037.586.057 28,41448
2016
2.153.030.503.531 28,39790
4 BTON
2013
176.136.296.407 25,89452
2014
174.157.547.015 25,88323
2015
183,116,245.288 25,93339
2016
177.290.628.918 25,90106
5 JPRS
2013
376.540.571.943 26,65429
2014
370.967.708.751 26,63938
2015
363.265.042.157 26,61840
2016
351.318.309.863 26,58496
6 LMSH 2013
141.697.598.705 25,67696
2014
139.915.598.255 25,66431
SIZEt = Ln ( Total Aset t )
2015
133.782.751.041 25,61948
2016
162.828.169.250 25,81596
7 PICO
2013
621.400.236.614 27,15524
2014
626.626.507.164 27,16362
2015
605.788.310.444 27,12980
2016
638.566.761.462 27,18249
8 DPNS
2013
256.372.669.050 26,26990
2014
268.877.322.944 26,31752
2015
274.483.110.371 26,33816
2016
296.129.565.784 26,41406
9 INCI
2013
136.142.063.219 25,63696
2014
147.992.617.351 25,72043
2015
169.546.066.314 25,85639
2016
269.351.381.344 26,31928
10 SRSN
2013
420.782.548.000 26,76538
2014
463.347.124.000 26,86174
2015
574.073.314.000 27,07602
2016
717.149.704.000 27,29855
11 TRST
2013
3.260.919.505.192 28,81303
2014
3.261.285.495.052 28,81314
2015
3.357.359.499.954 28,84218
2016
3.290.596.224.287 28,82209
12 YPAS
2013
613.878.797.683 27,14306
2014
320.494.592.961 26,49313
2015
279.189.768.587 26,35516
2016
280.257.664.992 26,35898
13 ALDO 2013
301.479.232.221 26,43197
2014
356.814.265.668 26,60048
2015
366.010.819.198 26,62593
2016
410.330.576.602 26,74023
14 ASII
2013
213.994.000.000.000 32,99697
2014
236.029.000.000.000 33,09498
2015
245.435.000.000.000 33,13405
2016
261.855.000.000.000 33,19881
15 INDS
2013
2.196.518.364.473 28,41789
2014
2.282.666.078.493 28,45637
2015
2.553.928.346.219 28,56865
2016
2.477.272.502.538 28,53818
16 SMSM
2013
1.701.103.245.176 28,16230
2014
1.749.395.000.000 28,19029
2015
2.220.108.000.000 28,42858
2016
2.254.740.000.000 28,44406
17 SSTM
2013
801.866.397.035 27,41021
2014
773.663.346.934 27,37440
2015
721.863.265.285 27,30510
2016
670.963.993.715 27,23198
18 INDF
2013
78.092.789.000.000 31,98892
2014
85.938.885.000.000 32,08466
2015
91.831.526.000.000 32,15098
2016
82.174.515.000.000 32,03987
19 PSDN
2013
681.832.333.141 27,24805
2014
620.928.440.332 27,15448
2015
620.398.854.182 27,15363
2016
653.796.725.408 27,20606
20 SKBM
2013
497.652.557.672 26,93317
2014
649.534.031.113 27,19952
2015
764.484.248.710 27,36247
2016
1.001.657.012.000 27,63268
21 SKLT
2013
301.989.488.699 26,43366
2014
331.574.891.637 26,52712
2015
377.110.748.359 26,65580
2016
568.239.939.951 27,06581
22 ULTJ
2013
2.811.620.982.142 28,66478
2014
2.917.083.567.355 28,70161
2015
3.539.995.910.248 28,89515
2016
4.239.199.641.365 29,07540
23 GGRM
2013
50.770.251.000.000 31,55833
2014
58.220.600.000.000 31,69526
2015
63.505.413.000.000 31,78215
2016
62.951.634.000.000 31,77339
24 WIIM
2013
1.229.011.260.881 27,83723
2014
1.332.907.675.785 27,91838
2015
1.342.700.045.391 27,92570
2016
1.353.634.132.275 27,93381
25 KAEF
2013
1.471.939.548.890 28,01760
2014
2.968.184.626.297 28,71897
2015
3.434.879.313.034 28,86500
2016
4.612.562.541.064 29,15980
26 PYFA
2013
175.118.921.406 25,88873
2014
172.736.624.689 25,87503
2015
159.951.537.229 25,79814
2016
167.062.795.608 25,84164
27 TSPC
2013
5.407.957.915.805 29,31889
2014
5.592.730.492.950 29,35249
2015
6.284.729.099.203 29,46914
2016
6.585.807.349.438 29,51594
28 MBTO
2013
611.770.000.000 27,13962
2014
619.383.000.000 27,15199
2015
648.899.000.000 2719854
2016
709.959.000.000 27,28847
29 TCID
2013
1.465.952.460.752 28,01353
2014
1.853.235.343.636 28,24795
2015
2.082.096.848.703 28,36440
2016
2.185.101.038.101 28,41268
30 KICI
2013
98.295.722.100 25,31125
2014
96.745.744.221 25,29535
2015
133.831.888.816 25,61985
2016
139.809.135.385 25,66354
31 LMPI
2013
822.189.506.877 27,43524
2014
808.892.238.344 27,41893
2015
793.093.512.600 27,39921
2016
810.364.824.722 27,42075
Sumber : IDX Statistik (Data Diolah, 2018)
Lampiran 5
Data Hasil Perhitungan Kepemilikan Manajerial
Tahun 2013-2016
No Kode
Perusahaan Tahun
Jumlah Saham
Manajemen
(Lbr)
Total Saham
Beredar (Lbr) KM
A B A : B
1 AMFG
2013
20.000
434.000.000 0,00005
2014
20.000
434.000.000 0,00005
2015 20.000 434.000.000 0,00005
2016
20.000
434.000.000 0,00005
2 MLIA
2013
770.700
1.323.000.000 0,00058
2014
770.700
1.323.000.000 0,00058
2015
770.700
1.323.000.000 0,00058
2016
770.700
1.323.000.000 0,00058
3 ALMI
2013
4.940.000
308.000.000 0,01604
2014
9.880.000
616.000.000 0,01604
2015
9.982.700
616.000.000 0,01621
2016
9.982.700
616.000.000 0,01621
4 BTON
2013
17.250.000
180.000.000 0,09583
2014
17.250.000
180.000.000 0,09583
2015
17.250.000
180.000.000 0,09583
2016
69.000.000
180.000.000 0,38333
5 JPRS
2013
116.510.000
750.000.000 0,15535
2014
116.510.000
750.000.000 0,15535
2015
116.510.000
750.000.000 0,15535
2016 629.657.500 750.000.000 0,83954
6 LMSH 2013
2.459.500
9.600.000 0,25620
MAN = Jumlah saham yang dimiliki manajemen
Jumlah saham yang beredar
2014 2.417.500 9.600.000 0,25182
2015
24.565.000
96.000.000 0,25589
2016
22.745.000
96.000.000 0,23693
7 PICO
2013
222.500
568.375.000 0,00039
2014
222.500
568.375.000 0,00039
2015
222.500
568.375.000 0,00039
2016
222.500
568.375.000 0,00039
8 DPNS
2013
18.910.440
331.129.952 0,05711
2014
18.910.440
331.129.952 0,05711
2015
18.910.440
331.129.952 0,05711
2016
18.910.440
331.129.952 0,05711
9 INCI
2013
15.170.013
181.035.556 0,08380
2014
15.170.013
181.035.556 0,08380
2015
25.198.483
181.035.556 0,13919
2016
26.751.483
181.035.556 0,14777
10 SRSN
2013
567.100.467
6.020.000.000 0,09420
2014
697.978.645
6.020.000.000 0,11594
2015
697.978.645
6.020.000.000 0,11594
2016
1.327.416.952
6.020.000.000 0,22050
11 TRST
2013
41.986.109
2.808.000.000 0,01495
2014
32.336.559
2.808.000.000 0,01152
2015
80.096.959
2.808.000.000 0,02852
2016
200.473.509
2.808.000.000 0,07139
12 YPAS
2013
2.349.500
668.000.089 0,00352
2014
2.349.500
668.000.089 0,00352
2015
2.349.500
668.000.089 0,00352
2016
2.349.500
668.000.089 0,00352
13 ALDO 2013 78.769.231 550.000.000 0,14322
2014
78.769.231
550.000.000 0,14322
2015 78.769.231 550.000.000 0,14322
2016
78.769.231
550.000.000 0,14322
14 ASII
2013
14.590.000
40.483.553.140 0,00036
2014
14.965.000
40.483.553.140 0,00037
2015
14.915.000
40.483.553.140 0,00037
2016
16.190.000
40.483.553.140 0,00040
15 INDS
2013
2.285.148
656.249.710 0,00348
2014
2.856.434
656.249.710 0,00435
2015
2.856.434
656.249.710 0,00435
2016
2.856.434
656.249.710 0,00435
16 SMSM
2013
87.003.806
1.559.762.666 0,05578
2014
120.093.806
1.526.672.666 0,07866
2015
115.119.453
1.554.788.313 0,07404
2016
460.477.812
5.758.675.440 0,07996
17 SSTM
2013
94.340.584
1.170.909.181 0,08057
2014
94.340.584
1.170.909.181 0,08057
2015
94.340.584
1.170.909.181 0,08057
2016
42.542.765
1.170.909.181 0,36599
18 INDF
2013
1.380.020
8.780.426.500 0,00016
2014
1.380.020
8.780.426.500 0,00016
2015
1.380.020
8.780.426.500 0,00016
2016
1.380.020
8.780.426.500 0,00016
19 PSDN
2013
23.786.000
1.440.000.000 0,01652
2014
23.786.000
1.440.000.000 0,01652
2015
20.051.000
1.440.000.000 0,01392
2016
20,051,000
1.440.000.000 0,01392
20 SKBM 2013 14.908.700 865.736.394 0,01722
2014
28.953.200
936,530,894 0,03092
2015
29.036.200
936.530.894 0,03100
2016
30.232.885
936.530.894 0,03228
21 SKLT
2013
864.000
69.740.500 0,00125
2014
864.000
690.740.500 0,00125
2015
1.669.640
690.740.500 0,00242
2016
1.938.640
690.740.500 0,00281
22 ULTJ
2013
514.055.500
577.676.400.000 0,00089
2014
521.776.500
577.676.400.000 0,00090
2015
517.156.900
577.676.400.000 0,00090
2016
331.828.800
577.676.400.000 0,00057
23 GGRM
2013
17.702.200
1.924.088.000 0,00920
2014
17.702.200
1.924.088.000 0,00920
2015
17.702.200
1.924,.088.000 0,00920
2016
12.941.330
1.924.088.000 0,00673
24 WIIM
2013
997.893.690
2.099.873.760 0,47522
2014
916.432.970
2.099.873.760 0,43642
2015
916.432.970
2.099.873.760 0,43642
2016
1.034.231.812
2.099.873.760 0,49252
25 KAEF
2013
125.000
5.554.000.000 0,00002
2014
125.000
5.554.000.000 0,00002
2015
126
5.554.000.000 0,00000
2016
126
5.554.000.000 0,00000
26 PYFA
2013
123.480.000
535.080.000 0,23077
2014
123.480.000
535.080.000 0,23077
2015
123.480.000
535.080.000 0,23077
2016
123.480.000
535.080.000 0,23077
27 TSPC
2013
4.383.000
4.504.383.000 0,00097
2014
3.650.000
4.503.650.000 0,00081
2015
3.070.000
4.503.070.000 0,00068
2016
2.679.500
4.502.679.500 0,00060
28 MBTO
2013
1.004.500
1.070.000.000 0,00094
2014
1.004.500
1.070.000.000 0,00094
2015
1.004.500
1.070.000.000 0,00094
2016
884.500
1.070.000.000 0,00083
29 TCID
2013
284.892
201.066.667 0,00142
2014
273.004
201.066.667 0,00136
2015
273.004
201.066.667 0,00136
2016
286.004
201.066.667 0,00142
30 KICI
2013
313.080
138.000.000 0,00227
2014
313.080
138.000.000 0,00227
2015
313.080
138.000.000 0,00227
2016
626.160
276.000.000 0,00227
31 LMPI
2013
56.087
1.008.517.669 0,00006
2014
56.087
1.008.517.669 0,00006
2015
56.087
1.008.517.669 0,00006
2016
56.087
1.008.517.669 0,00006
Sumber : IDX Statistik (Data Diolah, 2018)
Lampiran 6
Data Hasil Perhitungan Integritas Laporan Keuangan
Tahun 2013-2016
No Kode
Perusahaan Tahun
Harga Pasar
Saham per
31
Desember/lbr
(Rp)
Total Ekuitas
(Rp)
Saham yang
Beredar
(Lbr)
Nilai Buku
Saham per
31
Desember/lbr
(Rp)
Integritas
Laporan
Keuangan
1 AMFG
2013 7000
2.760.727.000.000
434.000.000 6.361,12212 1,10043
2014 8050
3.184.642.000.000
434.000.000 7.337,88479 1,09705
2015 6550
3.390.223.000.000
434.000.000 7.811,57373 0,83850
2016 6700
3.599.264.000.000
434.000.000 8.293,23502 0,80789
2 MLIA
2013 425
1.190.112.351.000
1.323.000.000 899,55582 0,47246
2014 525
1.312.572.099.000
1.323.000.000 992,11799 0,52917
2015 515
1.115.119.044.000
1.323.000.000 842,87154 0,61101
2016 550
1.613.099.694.000
1.323.000.000 1.219,27415 0,45109
3 ALMI
2013 1200
657.341.556.453
308.000.000 2.134,22583 0,56226
2014 268
641.035.778.235
616.000.000 1.040,64250 0,25753
2015 198
565.111.000.582
616.000.000 917,38799 0,21583
2016 183
403.694.342.061
616.000.000 655,34796 0,27924
4 BTON
2013 550
138.817.413.794
180.000.000 771,20785 0,71317
2014 540
146.640.218.904
180.000.000 814,66788 0,66285
2015 435
149.104.596.755
180.000.000 828,35887 0,52513
2016 126
143.533.430.069
180.000.000 797,40794 0,15801
5 JPRS
2013 270
362.521.534.151
750.000.000 483,36205 0,55859
2014 242
355.632.864.298
750.000.000 474,17715 0,51036
2015 120
332.459.030.450
750.000.000 443,27871 0,27071
2016 135
308.211.929.265
750.000.000 410,94924 0,32851
6 LMSH 2013 8000
110.468.094.376
9.600.000 1.1507,09316 0,69522
2014 6450
115.951.209.812
9.600.000 1.2078,25102 0,53402
ILKit = Harga Pasar Saham
Nilai Buku Saham
2015 575
112.441.377.144
96.000.000 1.171,26435 0,49092
2016 590
117.316.469.122
96.000.000 1.222,04655 0,48280
7 PICO
2013 155
215.034.932.281
568.375.000 378,33285 0,40969
2014 160
231.101.202.611
568.375.000 406,59987 0,39351
2015 128
247.090.984.313
568.375.000 434,73232 0,29443
2016 222
265.842.864.248
568.375.000 467,72441 0,47464
8 DPNS
2013 470
223.427.964.789
331.129.952 674,74405 0,69656
2014 353
236.082.522.272
331.129.952 712,96034 0,49512
2015 387
241.296.079.044
331.129.952 728,70508 0,53108
2016 400
263.264.403.585
331.129.952 795,04860 0,50311
9 INCI
2013 240
126.091.686.236
181.035.556 696,50233 0,34458
2014 238
137.119.907.248
181.035.556 757,41976 0,31422
2015 305
154.051.308.997
181.035.556 850,94504 0,35843
2016 306
242.826.462.751
181.035.556 1.341,31918 0,22813
10 SRSN
2013 50
314.375.634.000
6.020.000.000 52,22187 0,95745
2014 50
328.836.439.000
6.020.000.000 54,62399 0,91535
2015 50
340.079.836.000
6.020.000.000 56,49167 0,88509
2016 50
402.053.633.000
6.020.000.000 66,78632 0,74866
11 TRST
2013 250
1.709.677.140.374
2.808.000.000 608,85938 0,41060
2014 380
1.761.493.183.162
2.808.000.000 627,31239 0,60576
2015 310
1.956.920.690.054
2.808.000.000 696,90908 0,44482
2016 300
1.932.355.184.014
2.808.000.000 688,16068 0,43594
12 YPAS
2013 660
170.811.389.395
668.000.089 255,70564 2,58109
2014 500
161.879.412.678
668.000.089 242,33442 2,06326
2015 800
150.399.520.729
668.000.089 225,14895 3,55320
2016 840
142.001.439.411
668.000.089 212,57698 3,95151
13 ALDO
2013 660
139.883.299.162
550.000.000 254,33327 2,59502
2014 735
159.422.655.622
550.000.000 289,85937 2,53571
2015 735
170.929.026.813
550.000.000 310,78005 2,36502
2016 600
200.887.900.422
550.000.000 365,25073 1,64271
14 ASII
2013 6800
106.188.000.000.000
40.483.553.140 2.622,99111 2,59246
2014 7425
120.324.000.000.000
40.483.553.140 2.972,16995 2,49817
2015 6000
126.533.000.000.000
40.483.553.140 3.125,54087 1,91967
2016 8275
139.906.000.000.000
40.483.553.140 3.455,87255 2,39447
15 INDS
2013 2675
1.752.865.614.508
656.249.710 2.671,03450 1,00148
2014 1600
1.828.318.551.877
656.249.710 2.786,01045 0,57430
2015 350
1.919.038.917.988
656.249.710 2.924,25107 0,11969
2016 810
2.068.063.877.631
656.249.710 3.151,33683 0,25703
16 SMSM
2013 3450
1.006.799.010.307
1.559.762.666 645,48218 5,34484
2014 4750
1.146.837.000.000
1.526.672.666 751,20032 6,32321
2015 4760
1.440.248.000.000
1.554.788.313 926,33061 5,13855
2016 980
1.580.055.000.000
5.758.675.440 274,37820 3,57171
17 SSTM
2013 79
271.710.137.179
1.170.909.181 232,05057 0,34044
2014 103
258.869.839.351
1.170.909.181 221,08447 0,46589
2015 52
244.091.472.861
1.170.909.181 208,46320 0,24944
2016 360
263.019.501.722
1.170.909.181 224,62844 1,60265
18 INDF
2013 6600
38.373.129.000.000
8.780.426.500 4.370,30354 1,51019
2014 6750
41.228.376.000.000
8.780.426.500 4.695,48672 1,43755
2015 5175
43.121.593.000.000
8.780.426.500 4.911,10460 1,05373
2016 7925
43.941.423.000.000
8.780.426.500 5.004,47478 1,58358
19 PSDN
2013 150
417.599.733.163
1.440.000.000 289,99981 0,51724
2014 143
378.574.690.831
1.440.000.000 262,89909 0,54393
2015 122
324.319.100.916
1.440.000.000 225,22160 0,54169
2016 134
280.285.340.383
1.440.000.000 194,64260 0,68844
20 SKBM
2013 480
201.124.214.511
865.736.394 232,31577 2,06615
2014 970
317.909.776.363
936.530.894 339,45466 2,85752
2015 945
344.087.439.659
936.530.894 367,40640 2,57208
2016 640
368.389.286.646
936.530.894 393,35519 1,62703
21 SKLT 2013 180
139.650.353.636
690.740.500 202,17485 0,89032
2014 300
153.368.106.620
690.740.500 222,03433 1,35114
2015 370
152.044.668.111
690.740.500 220,11836 1,68091
2016 308
296.151.295.872
690.740.500 428,74465 0,71838
22 ULTJ
2013 4500
2.015.146.534.086
577.676.400.000 3,48837 1290,00237
2014 3720
2.265.097.759.730
577.676.400.000 3,92105 948,72559
2015 3945
2.797.505.693.922
577.676.400.000 4,84269 814,63048
2016 4570
3.489.233.494.783
577.676.400.000 6,04012 756,60776
23 GGRM
2013 42000
29.416.271.000.000
1.924.088.000 1.5288,42288 2,74718
2014 60700
33.228.720.000.000
1.924.088.000 1.7269,85460 3,51480
2015 55000
38.007.909.000.000
1.924.088.000 1.9753,72696 2,78428
2016 63900
39.564.228.000.000
1.924.088.000 2.0562,58757 3,10759
24 WIIM
2013 670
781.359.304.525
2.099.873.760 372,09823 1,80060
2014 625
854.425.098.590
2.099.873.760 406,89355 1,53603
2015 430
943.708.980.906
2.099.873.760 449,41225 0,95681
2016 440
991.093.391.804
2.099.873.760 471,97761 0,93225
25 KAEF
2013 590
1.624.354.688.981
5.554.000.000 292,46573 2,01733
2014 1465
1.811.143.949.913
5.554.000.000 326,09722 4,49253
2015 870
1.862.096.822.470
5.554.000.000 335,27130 2,59491
2016 2750
2.271.407.409.194
5.554.000.000 408,96784 6,72425
26 PYFA
2013 147
93.901.273.216
535.080.000 175,49016 0,83765
2014 135
96.558.938.621
535.080.000 180,45701 0,74810
2015 112
101.222.059.197
535.080.000 189,17182 0,59205
2016 200
105.508.790.427
535.080.000 197,18321 1,01429
27 TSPC
2013 3250
3.862.951.854.240
4.504.383.000 857,59844 3,78965
2014 2865
4.132.338.998.550
4.503.650.000 917,55332 3,12243
2015 1750
4.337.140.975.120
4.503.070.000 963,15202 1,81695
2016 1970
4.635.273.142.692
4.502.679.500 1.029,44772 1,91365
28 MBTO
2013 305
451.318.464.718
1.070.000.000 421,79296 0,72310
2014 200
453.749.133.904
1.070.000.000 424,06461 0,47163
2015 140
434.213.595.966
1.070.000.000 405,80710 0,34499
Sumber : IDX Statistik (Data Diolah, 2018)
2016 185
440.926.897.711
1.070.000.000 412,08121 0,44894
29 TCID
2013 11900
1.182.990.689.957
201.066.667 5.883,57438 2,02258
2014 17525
1.283.504.442.268
201.066.667 6.383,47699 2,74537
2015 16500
1.714.871.478.033
201.066.667 8.528,87007 1,93461
2016 12500
1.783.158.507.325
201.066.667 8.868,49389 1,40948
30 KICI
2013 270
73.976.578.603
138.000.000 536,06216 0,50367
2014 268
78.680.086.844
138.000.000 570,14556 0,47006
2015 250
93.371.607.348
138.000.000 676,60585 0,36949
2016 120
89.009.754.475
276.000.000 322,49911 0,37209
31 LMPI
2013 215
397.420.193.618
1.008.517.669 394,06369 0,54560
2014 175
399.130.784.193
1.008.517.669 395,75983 0,44219
2015 113
401.211.837.509
1.008.517.669 397,82331 0,28405
2016 135
408.172.119.564
1.008.517.669 404,72481 0,33356
Lampiran 7
Uji Normalitas Bermasalah
NPAR TESTS
/K-S(NORMAL)=ZRE_1
/MISSING ANALYSIS.
NPar Tests One-Sample Kolmogorov-Smirnov Test
Standardized Residual
N 124
Normal Parametersa Mean .0000000
Std. Deviation .98360545
Most Extreme Differences Absolute .326
Positive .326
Negative -.223
Kolmogorov-Smirnov Z 3.628
Asymp. Sig. (2-tailed) .000
a. Test distribution is Normal.
Lampiran 8
Uji Normalitas Setelah Perbaikan
NPAR TESTS
/K-S(NORMAL)=ZRE_1
/MISSING ANALYSIS.
NPar Tests One-Sample Kolmogorov-Smirnov Test
Standardized Residual
N 112
Normal Parametersa Mean .0000000
Std. Deviation .98181667
Most Extreme Differences Absolute .121
Positive .121
Negative -.065
Kolmogorov-Smirnov Z 1.285
Asymp. Sig. (2-tailed) .074
a. Test distribution is Normal.
Lampiran 9
Uji Autokorelasi Bermasalah
REGRESSION
/MISSING LISTWISE
/STATISTICS COEFF OUTS R ANOVA COLLIN TOL
/CRITERIA=PIN(.05) POUT(.10)
/NOORIGIN
/DEPENDENT VAR00005
/METHOD=ENTER VAR00001 VAR00002 VAR00003 VAR00004
/RESIDUALS DURBIN.
Regression
Variables Entered/Removedb
Model
Variables
Entered
Variables
Removed Method
1 Kepemilikan
Manajerial,
Independensi,
Ukuran
Perusahaan,
Komite Audita
. Enter
a. All requested variables entered.
b. Dependent Variable: Integritas Lap Keuangan
Model Summaryb
Model R R Square Adjusted R
Square Std. Error of the
Estimate Durbin-Watson
1 .467a .218 .189 .84454567 .520
a. Predictors: (Constant), Kepemilikan Manajerial, Independensi, Ukuran Perusahaan, Komite Audit
b. Dependent Variable: Integritas Lap Keuangan
ANOVAb
Model Sum of Squares df Mean Square F Sig.
1 Regression 21.290 4 5.322 7.462 .000a
Residual 76.319 107 .713
Total 97.608 111
a. Predictors: (Constant), Kepemilikan Manajerial, Independensi, Ukuran Perusahaan, Komite
Audit
b. Dependent Variable: Integritas Lap Keuangan
Coefficientsa
Model
Unstandardized
Coefficients
Standardized
Coefficients
T Sig.
Collinearity
Statistics
B Std. Error Beta Tolerance VIF
1 (Constant) -4.980 1.463 -3.403 .001
Komite Audit -.003 .005 -.060 -.502 .617 .512 1.952
Independensi -.606 .240 -.238 -2.526 .013 .821 1.218
Ukuran Perusahaan .241 .057 .495 4.233 .000 .534 1.872
Kepemilikan
Manajerial .339 .653 .049 .519 .605 .834 1.198
a. Dependent Variable: Integritas Lap
Keuangan
Lampiran 10
Uji Autokorelasi Setelah Perbaikan
REGRESSION
/MISSING LISTWISE
/STATISTICS COEFF OUTS R ANOVA COLLIN TOL
/CRITERIA=PIN(.05) POUT(.10)
/NOORIGIN
/DEPENDENT Y
/METHOD=ENTER X1 X2 X3 X4
/RESIDUALS DURBIN.
Regression
Variables Entered/Removedb
Model
Variables
Entered
Variables
Removed Method
1 Kepemilikan
Manajerial,
Independensi,
Ukuran
Perusahaan,
Komite Audita
. Enter
a. All requested variables entered.
b. Dependent Variable: Integritas Lap Keuangan
Model Summaryb
Model R R Square Adjusted R
Square Std. Error of the
Estimate Durbin-Watson
1 .422a .178 .147 .57148 1.857
a. Predictors: (Constant), Kepemilikan Manajerial, Independensi, Ukuran Perusahaan, Komite Audit
b. Dependent Variable: Integritas Lap Keuangan
ANOVAb
Model Sum of Squares Df Mean Square F Sig.
1 Regression 7.571 4 1.893 5.795 .000a
Residual 34.946 107 .327
Total 42.516 111
a. Predictors: (Constant), Kepemilikan Manajerial, Independensi, Ukuran Perusahaan, Komite
Audit
b. Dependent Variable: Integritas Lap Keuangan
Coefficientsa
Model
Unstandardized
Coefficients
Standardized
Coefficients
t Sig.
Collinearity
Statistics
B
Std.
Error Beta Tolerance VIF
1 (Constant) -.524 .258 -2.028 .045
Komite Audit .005 .004 .135 1.293 .199 .708 1.413
Independensi -.430 .198 -.203 -2.171 .032 .878 1.139
Ukuran Perusahaan .115 .037 .317 3.124 .002 .748 1.337
Kepemilikan
Manajerial -.337 .503 -.061 -.669 .505 .933 1.072
a. Dependent Variable: Integritas Lap
Keuangan
Lampiran 11
Uji Multikolineritas
REGRESSION
/MISSING LISTWISE
/STATISTICS COEFF OUTS R ANOVA COLLIN TOL
/CRITERIA=PIN(.05) POUT(.10)
/NOORIGIN
/DEPENDENT Y
/METHOD=ENTER X1 X2 X3 X4
/RESIDUALS DURBIN.
Regression
Variables Entered/Removedb
Model
Variables
Entered
Variables
Removed Method
1 Kepemilikan
Manajerial,
Independensi,
Ukuran
Perusahaan,
Komite Audita
. Enter
a. All requested variables entered.
b. Dependent Variable: Integritas Lap Keuangan
Model Summaryb
Model R R Square Adjusted R
Square Std. Error of the
Estimate Durbin-Watson
1 .422a .178 .147 .57148 1.857
a. Predictors: (Constant), Kepemilikan Manajerial, Independensi, Ukuran Perusahaan, Komite Audit
b. Dependent Variable: Integritas Lap Keuangan
ANOVAb
Model Sum of Squares df Mean Square F Sig.
1 Regression 7.571 4 1.893 5.795 .000a
Residual 34.946 107 .327
Total 42.516 111
a. Predictors: (Constant), Kepemilikan Manajerial, Independensi, Ukuran Perusahaan, Komite
Audit
b. Dependent Variable: Integritas Lap Keuangan
Coefficientsa
Model
Unstandardized Coefficients
Standardized Coefficients
t Sig.
Collinearity Statistics
B Std. Error Beta Tolerance VIF
1 (Constant) -.524 .258 -2.028 .045
Komite Audit .005 .004 .135 1.293 .199 .708 1.413
Independensi -.430 .198 -.203 -2.171 .032 .878 1.139
Ukuran Perusahaan .115 .037 .317 3.124 .002 .748 1.337
Kepemilikan Manajerial -.337 .503 -.061 -.669 .505 .933 1.072
a. Dependent Variable: Integritas Lap Keuangan
Lampiran 12
Uji Heteroskedastisitas
NONPAR CORR
/VARIABLES=X1 X2 X3 X4 RES_1
/PRINT=SPEARMAN TWOTAIL NOSIG
/MISSING=PAIRWISE.
Nonparametric Correlations
Correlations
Komite Audit Independensi
Ukuran Perusahaan
Kepemilikan Manajerial
Unstandardized Residual
Spearman's rho
Komite Audit Correlation Coefficient
1.000 .338** .567** -.195* .004
Sig. (2-tailed) . .000 .000 .039 .968
N 112 112 112 112 112
Independensi Correlation Coefficient
.338** 1.000 .047 .100 .097
Sig. (2-tailed) .000 . .621 .296 .310
N 112 112 112 112 112
Ukuran Perusahaan
Correlation Coefficient
.567** .047 1.000 -.480** -.157
Sig. (2-tailed) .000 .621 . .000 .098
N 112 112 112 112 112
Kepemilikan Manajerial
Correlation Coefficient
-.195* .100 -.480** 1.000 .085
Sig. (2-tailed) .039 .296 .000 . .372
N 112 112 112 112 112
Unstandardized Residual
Correlation Coefficient
.004 .097 -.157 .085 1.000
Sig. (2-tailed) .968 .310 .098 .372 .
N 112 112 112 112 112
**. Correlation is significant at the 0.01 level (2-tailed). *. Correlation is significant at the 0.05 level (2-tailed).
Lampiran 13
Analisis Regresi Berganda
(Uji T, F, Koefisien Determinasi)
REGRESSION
/MISSING LISTWISE
/STATISTICS COEFF OUTS R ANOVA
/CRITERIA=PIN(.05) POUT(.10)
/NOORIGIN
/DEPENDENT Y
/METHOD=ENTER X1 X2 X3 X4.
Regression
Variables Entered/Removedb
Model Variables Entered
Variables Removed Method
1 Kepemilikan Manajerial, Independensi, Ukuran Perusahaan, Komite Audita
. Enter
a. All requested variables entered.
b. Dependent Variable: Integritas Lap Keuangan
Model Summary
Model R R Square Adjusted R
Square Std. Error of the
Estimate
1 .422a .178 .147 .57148
a. Predictors: (Constant), Kepemilikan Manajerial, Independensi, Ukuran Perusahaan, Komite Audit
ANOVAb
Model Sum of Squares Df Mean Square F Sig.
1 Regression 7.571 4 1.893 5.795 .000a
Residual 34.946 107 .327
Total 42.516 111
a. Predictors: (Constant), Kepemilikan Manajerial, Independensi, Ukuran Perusahaan, Komite Audit
b. Dependent Variable: Integritas Lap Keuangan
Coefficientsa
Model
Unstandardized Coefficients Standardized Coefficients
T Sig. B Std. Error Beta
1 (Constant) -.524 .258 -2.028 .045
Komite Audit .005 .004 .135 1.293 .199
Independensi -.430 .198 -.203 -2.171 .032
Ukuran Perusahaan .115 .037 .317 3.124 .002
Kepemilikan Manajerial -.337 .503 -.061 -.669 .505
a. Dependent Variable: Integritas Lap Keuangan