LAMPIRAN-LAMPIRANeprints.umpo.ac.id/3986/8/LAMPIRAN.pdf93 STAR Star Petrochem Tbk √ 94 TFCO Tifico Fiber Indonesia Tbk ... 111 DLTA Delta Djakarta Tbk √ ... Kriteria 3 : Perusahaan

LAMPIRAN-LAMPIRAN

Lampiran 1 (Data Populasi dan Sampel Perusahaan Manufaktur Tahun 2013-2016)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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