lampiran i kriteria dan hasil purposive...

LAMPIRAN I

KRITERIA DAN HASIL PURPOSIVE SAMPLING

No. Kriteria Jumlah

1. Perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia

tahun 2015-2017

429

2. Perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia

secara terus-menerus selama tahun 2015-2017

142

3. Perusahaan manufaktur yang tidak konsisten melaporkan

annual report selama tahun 2015–2017

(25)

4. Perusahaan yang mengalami laba negatif dari tahun 2015-2017 (44)

5. Perusahaan manufaktur yang selama tahun 2015-2017 yang

tidak menerbitkan annual report dalam satuan mata uang rupiah

(13)

6. Perusahaan yang tidak memiliki saham manajerial dan saham

institusional dari tahun 2015-2017

(34)

Jumlah perusahaan yang dapat di jadikan sampel 26

Jumlah Data dalam 3 Tahun 78

Sumber : Data Sekunder yang diolah, 2019

LAMPIRAN II

DATA SAMPEL PENELITIAN

Daftar Perusahaan Sampel yang Digunakan di Dalam Penelitian Tahun 2015-

2017

1. ALDO PT Alkindo Naratama Tbk.

2. ASII PT Astra International Tbk.

3. CPIN PT Charoen Pokphand Indonesia Tbk.

4. DPNS PT Duta Pertiwi Nusantara.

5. GGRM PT Gudang Garam Tbk.

6. IMPC PT Impack Paratama Industri Tbk.

7. INAI PT Indal Aluminium Industry Tbk.

8. INDF PT Indofood Sukses Makmur Tbk.

9. INDS PT Indospring Tbk.

10. ISSP PT Steel Pipe Industry of Indonesia Tbk.

11. KAEF PT Kimia Farma Tbk.

12. KBLM PT Kabelindo Murni Tbk.

13. LION PT Lion Metal Works Tbk

14. LMSH PT Lionmesh Prima Tbk.

15. PICO PT Pelangi Indah Canindo Tbk.

16. SCCO PT Supreme Cable Manufacturing and Commerce Tbk.

17. SKBM PT Sekar Bumi Tbk.

18. SMSM PT Selamat Sempurna Tbk.

19. SRSN PT Indo Acitama Tbk.

20. TCID PT Mandom Indonesia Tbk.

21. TRST PT Trias Sentosa Tbk.

22. TSPC PT Tempo Scan Pasific Tbk.

23. ULTJ PT Ultrajaya Milk Industry and Trading Company Tbk.

24. VOKS PT Voksel Electric Tbk.

25. WIIM PT Wismilak Inti Makmur Tbk.

26. WTON PT Wijaya Karya Beton Tbk.

LAMPIRAN III

HASIL PERHITUNGAN KEPEMILIKAN MANAJERIAL

TAHUN 2015

No Kode

Jumlah Saham

Manajemen

Jumlah Saham

Beredar Kepemilikan

Manajerial

1 ALDO 78.769.231 550.000.000 14.322

2 ASII 14.915.000 40.483.553.140 0.037

3 CPIN 379.200 16.398.000.000 0.002

4 DPNS 11.329 331.129.952 0.003

5 GGRM 17.702.200 1.924.088.000 0.920

6 IMPC 7.662.000 483.350.000 1.585

7 INAI 1.601.800 316.800.000 0.506

8 INDF 1.380.020 8.780.426.500 0.016

9 INDS 2.856.434 656.249.710 0.435

10 ISSP 187.334.505 7.185.992.035 2.607

11 KAEF 125.000 5.554.000.000 0.002

12 KBLM 100.000.000 1.120.000.000 8.929

13 LION 1.295.000 520.016.000 0.249

14 LMSH 24.565.000 96.000.000 25.589

15 PICO 462.000 568.375.000 0.082

16 SCCO 11.855.384 205.583.400 5.767

17 SKBM 29.036.200 936.530.894 3.100

18 SMSM 120.093.806 1.439.668.860 8.342

19 SRSN 697.978.645 6.020.000.000 11.594

20 TCID 273.004 201.066.667 0.136

21 TRST 80.096.959 2.808.000.000 2.852

22 TSPC 3.070.000 4.500.000.000 0.068

23 ULTJ 517.156.900 2.888.382.000 17.905

24 VOKS 78.799.000 831.120.519 9.481

25 WIIM 516.741.420 2.099.873.760 24.608

26 WTON 3.619.000 6.149.225.000 0.059

LAMPIRAN IV


TAHUN 2016

No Kode

Jumlah Saham

Manajemen

Jumlah Saham

Beredar Kepemilikan

Manajerial

1 ALDO 78.769.231 550.000.000 14.322

2 ASII 16.190.000 40.483.553.140 0.040

3 CPIN 352.600 16.398.000.000 0.002

4 DPNS 11.329 331.129.952 0.003

5 GGRM 12.946.930 1.924.088.000 0.673

6 IMPC 2.238.100 483.350.000 0.046

7 INAI 1.599.800 316.800.000 0.505

8 INDF 1.380.020 8.780.426.500 0.016

9 INDS 2.856.434 656.249.710 0.435

10 ISSP 500.000 7.185.992.035 0.007

11 KAEF 126 5.554.000.000 0.002

12 KBLM 100.000.000 1.120.000.000 8.929

13 LION 1.295.000 520.016.000 0.249

14 LMSH 22.745.000 96.000.000 23.693

15 PICO 465.000 568.375.000 0.082

16 SCCO 9.838.500 205.583.400 4.786

17 SKBM 30.232.885 936.530.894 3.228

18 SMSM 460.477.812 1.439.668.860 7.996

19 SRSN 697.978.645 6.020.000.000 11.594

20 TCID 286.004 201.066.667 0.142

21 TRST 200.487.259 2.808.000.000 7.140

22 TSPC 2.679.500 4.500.000.000 0.060

23 ULTJ 331.828.800 2.888.382.000 11.488

24 VOKS 78.876.500 831.120.519 9.490

25 WIIM 521.640.841 2.099.873.760 24.842

26 WTON 14.469.400 6.149.225.000 0.166

LAMPIRAN V


TAHUN 2017

No Kode

Jumlah Saham

Manajemen

Jumlah Saham

Beredar Kepemilikan

Manajerial

1 ALDO 80.159.231 550.000.000 14.574

2 ASII 16.190.000 40.483.553.140 0.040

3 CPIN 523.600 16.398.000.000 0.003

4 DPNS 19.560.226 331.129.952 5.907

5 GGRM 12.946.930 1.924.088.000 0.673

6 IMPC 81.478.000 483.350.000 1.686

7 INAI 5.595.100 316.800.000 0.883

8 INDF 1.380.020 8.780.426.500 0.016

9 INDS 2.856.434 656.249.710 0.435

10 ISSP 500.000 7.185.992.035 0.007

11 KAEF 42.500 5.554.000.000 0.001

12 KBLM 100.000.000 1.120.000.000 8.929

13 LION 1.295.000 520.016.000 0.249

14 LMSH 19.823.000 96.000.000 20.649

15 PICO 222.500 568.375.000 0.039

16 SCCO 9.8338.500 205.583.400 4.786

17 SKBM 38.087.991 936.530.894 2.207

18 SMSM 459.575.652 1.439.668.860 7.981

19 SRSN 2.077.709.373 6.020.000.000 34.513

20 TCID 286.004 201.066.667 0.142

21 TRST 176.023.159 2.808.000.000 6.269

22 TSPC 2.029.000 4.500.000.000 0.045

23 ULTJ 3.910.143.100 2.888.382.000 33.844

24 VOKS 849.050.985 831.120.519 20.431

25 WIIM 798.148.726 2.099.873.760 38.009

26 WTON 15.757.100 6.149.225.000 0.1818

LAMPIRAN VI

HASIL PERHITUNGAN KEPEMILIKAN INSTITUSIONAL

TAHUN 2015

No Kode

Jumlah Saham

Institusional

Jumlah Saham

Beredar Kepemilikan

Institusional

1 ALDO 321.230.769 550.000.000 58.406

2 ASII 20.288.255.040 40.483.553.140 50.115

3 CPIN 9.106.385.410 16.398.000.000 55.534

4 DPNS 198.235.982 331.129.952 59.867

5 GGRM 1.453.589.500 1.924.088.000 75.547

6 IMPC 325.638.000 483.350.000 67.371

7 INAI 247.064.000 316.800.000 77.987

8 INDF 4.396.103.450 8.780.426.500 50.067

9 INDS 578.210.207 656.249.710 88.108

10 ISSP 4.020.063.930 7.185.992.035 55.943

11 KAEF 5.000.000.000 5.554.000.000 90.025

12 KBLM 924.474.800 1.120.000.000 82.542

13 LION 30.012.000 520.016.000 5.771

14 LMSH 30.927.000 96.000.000 32.216

15 PICO 534.338.000 568.375.000 94.012

16 SCCO 146.275.640 205.583.400 71.151

17 SKBM 753.778.709 936.530.894 80.468

18 SMSM 836.815.927 1.439.668.860 58.126

19 SRSN 4.694.421.652 6.020.000.000 77.980

20 TCID 148.334.763 201.066.667 73.774

21 TRST 1.591.839.325 2.808.000.000 56.689

22 TSPC 3.517.335.218 4.500.000.000 78.163

23 ULTJ 1.285.697.026 2.888.382.000 44.513

24 VOKS 444.377.042 831.120.519 53.467

25 WIIM 472.018.070 2.099.873.760 22.478

26 WTON 4.940.132.573 6.149.225.000 80.337

LAMPIRAN VII


TAHUN 2016

No Kode

Jumlah Saham

Institusional

Jumlah Saham

Beredar Kepemilikan

Institusional

1 ALDO 321.230.769 550.000.000 58.406

2 ASII 20.288.255.040 40.483.553.140 50.115

3 CPIN 9.106.385.410 16.398.000.000 55.534

4 DPNS 198.235.982 331.129.952 59.867

5 GGRM 1.333.146.800 1.924.088.000 69.287

6 IMPC 3.741.380.000 483.350.000 77.405

7 INAI 213.101.000 316.800.000 67.267

8 INDF 4.396.103.450 8.780.426.500 50.067

9 INDS 578.210.207 656.249.710 88.108

10 ISSP 4.020.063.930 7.185.992.035 55.943

11 KAEF 5.000.000.000 5.554.000.000 90.025

12 KBLM 923.022.700 1.120.000.000 82.413

13 LION 300.120.000 520.016.000 57.693

14 LMSH 30.927.000 96.000.000 32.216

15 PICO 524.158.000 568.375.000 92.220

16 SCCO 146.275.640 205.583.400 71.151

17 SKBM 755.074.606 936.530.894 80.625

18 SMSM 3.347.263.708 1.439.668.860 58.126

19 SRSN 4.093.850.845 6.020.000.000 68.004

20 TCID 148.334.763 201.066.667 73.774

21 TRST 1.591.864.325 2.808.000.000 56.690

22 TSPC 3.528.839.418 4.500.000.000 78.419

23 ULTJ 1.071.348.565 2.888.382.000 37.092

24 VOKS 524.377.042 831.120.519 63.093

25 WIIM 580.018.070 2.099.873.760 27.622

26 WTON 5.879.886.549 6.149.225.000 67.465

LAMPIRAN VIII


TAHUN 2017

No Kode

Jumlah Saham

Institusional

Jumlah Saham

Beredar Kepemilikan

Institusional

1 ALDO 321.230.769 550.000.000 26.935

2 ASII 20.288.255.040 40.483.553.140 33.134

3 CPIN 9.106.385.410 16.398.000.000 30.831

4 DPNS 198.235.982 331.129.952 26.455

5 GGRM 1.453.589.500 1.924.088.000 31.832

6 IMPC 4.317.042.954 483.350.000 28.462

7 INAI 426.202.000 316.800.000 27.825

8 INDF 4.396.103.450 8.780.426.500 32.108

9 INDS 578.210.207 656.249.710 28.521

10 ISSP 4.020.063.930 7.185.992.035 29.467

11 KAEF 5.000.000.000 5.554.000.000 29.439

12 KBLM 913.381.200 1.120.000.000 25.630

13 LION 300.120.000 520.016.000 27.248

14 LMSH 30.927.000 96.000.000 25.806

15 PICO 534.338.000 568.375.000 27.303

16 SCCO 146.275.640 205.583.400 29.021

17 SKBM 1.429.025.322 936.530.894 28.115

18 SMSM 3.347.263.708 1.439.668.860 28.524

19 SRSN 1.974.198.800 6.020.000.000 27.207

20 TCID 148.428.496 201.066.667 28.490

21 TRST 1.622.168.825 2.808.000.000 28.835

22 TSPC 3.551.607.218 4.500.000.000 29.637

23 ULTJ 4.258.588.260 2.888.382.000 29.277

24 VOKS 2.649.910.210 831.120.519 28.378

25 WIIM 108.000.000 2.099.873.760 27.835

26 WTON 5.919.426.149 6.149.225.000 29.587

LAMPIRAN IX

HASIL PERHITUNGAN UKURAN PERUSAHAAN

TAHUN 2015-2017

No Kode

Total Aset Ukuran Perusahaan

2015 2016 2017 2015 2016 2017

1 ALDO 366.010.819.198 410.330.576.602 498.701.656.995 26.626 26.740 26.935

2 ASII 245.435.000.000.000 261.855.000.000.000 245.435.000.000.000 33.134 33.199 33.134

3 CPIN 24.684.915.000.000 24.204.994.000.000 24.522.593.000.000 30.837 30.818 30.831

4 DPNS 274.483.110.371 296.129.565.784 308.491.173.960 26.338 26.414 26.455

5 GGRM 63.505.413.000.000 62.951.634.000.000 66.759.930.000.000 31.782 31.773 31.832

6 IMPC 1.675.471.622.498 2.276.031.922.082 2.294.677.493.483 28.147 28.453 28.462

7 INAI 1.330.259.296.537 1.339.032.413.455 1.213.916.545.120 27.916 27.923 27.825

8 INDF 91.831.526.000.000 82.174.515.000.000 87.939.488.000.000 32.151 32.040 32.108

9 INDS 2.553.928.346.219 2.477.272.502.539 2.434.617.337.849 28.569 23.538 28.521

10 ISSP 5.448.447.000.000 5.447.784.000.000 6.269.365.000.000 29.326 29.326 29.467

11 KAEF 3.236.224.076.311 4.612.562.541.064 6.096.148.972.533 28.805 29.160 29.439

12 KBLM 654.385.717.061 639.091.366.917 135.198.847.468 27.207 27.183 25.630

13 LION 639.330.150.373 685.812.995.987 681.937.947.736 27.184 27.254 27.248

14 LMSH 133.782.751.041 162.828.169.250 161.163.426.840 25.619 25.816 25.806

15 PICO 605.788.310.444 638.566.761.462 720.238.957.745 27.130 27.182 27.303

16 SCCO 1.773.144.328.632 2.449.935.491.586 4.014.244.589.706 28.204 28.527 29.021

17 SKBM 764.484.248.710 1.001.657.012.004 1.623.027.457.045 27.362 27.633 28.115

18 SMSM 2.220.108.000.000 2.254.740.000.000 2.443.341.000.000 28.429 28.444 28.524

19 SRSN 574.073.314.000 717.149.704.000 652.726.454.000 27.076 27.299 27.204

20 TCID 2.062.096.848.703 2.185.101.038.101 2.361.807.189.430 28.355 28.416 28.490

21 TRST 3.357.359.499.954 3.290.596.224.286 3.332.905.936.010 28.842 28.822 28.835

22 TSPC 6.284.719.099.203 6.585.807.349.438 7.434.900.309.021 29.469 29.516 29.637

23 ULTJ 3.539.995.910.248 4.239.199.641.365 5.186.940.000.000 28.895 29.075 29.277

24 VOKS 1.536.244.634.556 1.668.210.094.478 2.110.166.496.595 28.060 28.143 28.378

25 WIIM 1.342.700.045.391 1.353.634.132.275 1.225.712.093.041 27.926 27.934 27.835

26 WTON 19.602.406.034.000 4.662.319.785.318 7.067.976.095.043 30.607 29.171 29.587

80

LAMPIRAN X

HASIL PERHITUNGAN MANAJEMEN LABA

TAHUN 2015-2017

No Kode 2015 2016 2017

1 ALDO 0.030482732 -0.06856296 0.007669766

2 ASII -0.08382394 -0.0454899 -0.04656787

3 CPIN -0.03593906 -0.11883364 -0.00909968

4 DPNS -0.01255445 -0.05358479 -0.00272567

5 GGRM 0.029865091 -0.02816731 -0.03394864

6 IMPC -0.02033414 -0.06761396 -0.00076206

7 INAI -0.05656074 0.122093595 -0.02607057

8 INDF -0.04404702 -0.06015025 -0.06257276

9 INDS -0.09286286 -0.09646461 -0.12434576

10 ISSP -0.0350521 -0.00428263 -0.17156977

11 KAEF -0.00224171 -0.01886566 0.034453254

12 KBLM -0.05486654 -0.0518866 -0.00232361

13 LION -0.04065272 -0.03517979 -0.02064616

14 LMSH -0.09229136 -0.05288333 -0.06818069

15 PICO -0.09209919 -0.01813236 -0.00426748

16 SCCO -0.0402684 -0.12420356 0.083018325

17 SKBM -0.07839096 0.02620385 0.063042967

18 SMSM -0.07850605 -0.06109871 0.017542961

19 SRSN 0.172853777 -0.21134364 -0.12126046

20 TCID 0.193472456 -0.08682266 -0.1198877

21 TRST -0.08002619 -0.10284733 -0.10302731

22 TSPC -0.07090314 -0.01838718 -0.02348259

23 ULTJ -0.09741758 -0.04773454 -0.11405693

24 VOKS -0.02272131 -0.04465121 0.037023877

25 WIIM 0.028592471 -0.03986222 -0.13047174

26 WTON -0.00717779 0.013550698 -0.09174687

81

LAMPIRAN XI

HASIL ANALISIS DESKRIPTIF DATA

Deskripsi Variabel Penelitian

Manajemen

Laba

Kepemilikan

Manajerial

Kepemilikan

Institusional

Ukuran

Perusahaan

N Valid 66 66 66 66

Missing 12 12 12 12

Mean -.044877 5.915098 62.542482 28.721124

Std. Error of Mean .0050008 1.1451113 2.4480772 .2342847

Median -.044350 .672900 59.136050 28.457550

Std. Deviation .0406269 9.3029282 19.8882733 1.9033378

Variance .002 86.544 395.543 3.623

Skewness -.056 1.937 -.624 .681

Std. Error of

Skewness .295 .295 .295 .295

Kurtosis -.672 3.258 .538 -.048

Std. Error of

Kurtosis .582 .582 .582 .582

Minimum -.1305 .0000 5.1432 25.6195

Maximum .0345 38.0094 94.0115 33.1988

82

LAMPIRAN XII

HASIL UJI NORMALITAS DATA

1. Menggunakan 78 sampel perusahaan manufaktur

One-Sample Kolmogorov-Smirnov Test

Unstandardiz

ed Residual

N 78

Normal Parametersa,b

Mean 0E-7

Std.

Deviation .06436027

Most Extreme

Differences

Absolute .125

Positive .125

Negative -.066

Kolmogorov-Smirnov Z 1.107

Asymp. Sig. (2-tailed) .172

a. Test distribution is Normal.

b. Calculated from data.

2. Menggunakan 66 sampel setelah dilakukan casewise diagnotics

Hasil Uji Kolmogorov-Smirnov

Unstandardiz

ed Residual

N 66

Normal Parametersa,b

Mean 0E-7

Std.

Deviation .03668786

Most Extreme

Differences

Absolute .084

Positive .068

Negative -.084

Kolmogorov-Smirnov Z .685

Asymp. Sig. (2-tailed) .736

a. Test distribution is Normal.

b. Calculated from data.

Sumber: Output SPSS 20.0

83

Casewise Diagnosticsa

Case Number Std. Residual Manajemen Laba Predicted Value Residual

33 2,824 ,1221 -,035843 ,1579426

45 -2,974 -,2113 -,044997 -,1663032

62 -2,308 -,1716 -,042511 -,1290888

68 2,233 ,0830 -,041886 ,1248856

a. Dependent Variable: Manajemen Laba



25 2,134 ,0286 -,068264 ,0968643

61 -2,019 -,1243 -,032683 -,0916171

69 2,149 ,0630 -,034544 ,0975435

76 2,024 ,0370 -,054864 ,0918640




19 2,125 ,0305 -,054241 ,0847408

42 -2,035 -,1242 -,043068 -,0811324

72 -2,119 -,1199 -,035429 -,0844715




20 2,193 ,0305 -,051879 ,0823790


84

LAMPIRAN XIII

HASIL UJI MULTIKOLINEARITAS

Hasil Uji Multikolinearitas

Model Unstandardized

Coefficients

Standardi

zed

Coefficie

nts

T Sig. Collinearity

Statistics

B Std.

Error

Beta Tolera

nce

VIF

1

(Constant) .046 .092 .495 .622

Kepemilikan

Manajerial -.002 .001 -.355

-

2.126 .037 .471 2.124

Kepemilikan

Institusional .000 .000 .138 .899 .372 .561 1.783

Ukuran

Perusahaan -.003 .003 -.161

-

1.220 .227 .754 1.326

a. Dependent Variable: Manajemen Laba Sumber: Output SPSS 20.0

85

LAMPIRAN XIV

HASIL UJI HETEROSKEDASTISITAS

Hasil Uji Heteroskedastisitas


Coefficients

Standardize

d

Coefficient

s

T Sig.

B Std. Error Beta

1

(Constant) -12.389 5.196 -2.384 .020

Kepemilikan

Manajerial .049 .041 .213 1.182 .242

Kepemilikan

Institusional .032 .018 .298 1.804 .076

Ukuran Perusahaan .080 .159 .071 .500 .619

a. Dependent Variable: LN2UI Sumber: Output SPSS 20.0

86

LAMPIRAN XV

HASIL UJI AUTOKORELASO DURBIN-WATSON

Hasil Uji Autokorelasi Durbin-Watson

Mode

l

R R Square Adjusted R

Square

Std. Error of

the Estimate

Durbin-

Watson

1 .430a .185 .145 .0375650 1.516

a. Predictors: (Constant), Ukuran Perusahaan, Kepemilikan Institusional,

Kepemilikan Manajerial

b. Dependent Variable: Manajemen Laba Sumber: Output SPSS 20.0

Setelah di lakukan Runs Test

Hasil Uji Runs Test

Unstandardiz

ed Residual

Test Valuea .00631

Cases < Test Value 33

Cases >= Test

Value 33

Total Cases 66

Number of Runs 30

Z -.992

Asymp. Sig. (2-

tailed) .321

5.1.1 Median Sumber: Output SPSS 20.0

87

LAMPIRAN XVI

HASIL UJI REGRESI BERGANDA

Hasil Uji Hipotesis


Coefficients

Standardize

d

Coefficient

s

t Sig.

B Std. Error Beta

1

(Constant) .046 .092 .495 .622

Kepemilikan

Manajerial -.002 .001 -.355 -2.126 .037

Kepemilikan

Institusional .000 .000 .138 .899 .372

Ukuran Perusahaan -.003 .003 -.161 -1.220 .227


Tabel 4.10

Koefisien Determinasi

Mode

l

R R Square Adjusted R

Square

Std. Error of

the Estimate

1 .430a .185 .145 .0375650

a. Predictors: (Constant), Ukuran Perusahaan, Kepemilikan Institusional, Kepemilikan Manajerial


Hasil Uji F

Model Sum of

Squares

df Mean

Square

F Sig.

1

Regression .020 3 .007 4.676 .005b

Residual .087 62 .001

Total .107 65


b. Predictors: (Constant), Ukuran Perusahaan, Kepemilikan Institusional, Kepemilikan Manajerial


88

Hasil Uji t


Coefficients

Standardize

d

Coefficient

s

T Sig.

B Std. Error Beta

1

(Constant) .046 .092 .495 .622

Kepemilikan

Manajerial -.002 .001 -.355 -2.126 .037

Kepemilikan

Institusional .000 .000 .138 .899 .372

Ukuran Perusahaan -.003 .003 -.161 -1.220 .227

a. Dependent Variable: Manajemen Laba Sumber: Output SPSS 20.0

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