Sun, J., G. Lan dan L.

Guoping, 2014, “Independent Audit Committee

Characteristics And Real Earnings Management", Managerial Auditing
Journal, 29(2):153-172.

Tiswiyanti, W., D. Fitriyani dan Wiralestari, “Analisis Pengaruh Komisaris

LAMPIRAN 1:
Independen, Komite Audit dan Kepemilikan Institusional terhadap
Manajemen Laba”, Jurnal Penelitian Universitas Jambi Seri Humaniora,
14(1):61-66. TABULASI
Valery, B. G. J., 2014, “Pengaruh Kualitas Audit,Mekanisme Good Corporate
Governance Terhadap Manajemen Laba Riil(Studi Empiris Pada
Perusahaan Manufaktur Terdaftar Pada Bursa Efek Di Indonesia)”,
Skripsi, Universitas Katolik Soegijapranata Semarang.
DATA
Xie, B., 2001, “Earnings Management and Corporate Governance : The Roles of
The Board and The Audit Committee”, Finance Dep University Southren
Illnois.
VARIABEL
Zamri, N., R. A. Rahman dan N. S. M. Isa, 2013, “The Impact of Leverage on
Real Earnings Management”, Procedia Economics and Finance, 7:86-95.
LAMPIRAN 2:
OUTPUT SPSS
MODEL 1 Explore

Explore Case Processing Summary

Cases
Case Processing Summary Valid Missing Total
Cases N Percent N Percent N Percent
Valid Missing Total Unstandardized Residual 480 100.0% 0 0.0% 480 100.0%
N Percent N Percent N Percent
Unstandardized Residual 580 100.0% 0 0.0% 580 100.0% Descriptives
Statistic Std. Error
Descriptives Mean 0E-7 .00298404
Statistic Std. Error 95% Confidence Interval Lower Bound -.0058634
Mean 0E-7 .16670281 for Mean Upper Bound .0058634
95% Confidence Interval Lower Bound -.3274159 5% Trimmed Mean -.0009776
for Mean Upper Bound .3274159 Median -.0023364
5% Trimmed Mean .0228322 Variance .004
Median -.0052463 Unstandardized Residual Std. Deviation .06537704
Variance 16.118 Minimum -.16308
Unstandardized Residual Std. Deviation 4.01473529 Maximum .15391
Minimum -75.86577 Range .31698
Maximum 20.16212 Interquartile Range .08768
Range 96.02789 Skewness .231 .111
Interquartile Range .15139 Kurtosis -.258 .222
Skewness -14.319 .101
Kurtosis 258.891 .203 Extreme Values
Case Number Value
Extreme Values 1 275 .15391
Case Number Value 2 257 .15379
1 417 20.16212 Highest 3 39 .15372
2 24 15.24014 4 40 .15292
Highest 3 301 14.61561 5 148 .15233
Unstandardized Residual
4 499 7.60583 1 217 -.16308
5 516 6.56625 2 438 -.15692
Unstandardized Residual Lowest 3 101 -.15412
1 185 -75.86577
2 140 -48.61441 4 409 -.15398
Lowest 3 216 -.48862 5 144 -.13818
4 534 -.48842
5 291 -.48366 Tests of Normality
Kolmogorov-Smirnova Shapiro-Wilk
Tests of Normality Statistic df Sig. Statistic df Sig.
Kolmogorov-Smirnova Shapiro-Wilk Unstandardized Residual .037 480 .133 .990 480 .003
Statistic df Sig. Statistic df Sig. a. Lilliefors Significance Correction
Unstandardized Residual .451 580 .000 .105 580 .000
a. Lilliefors Significance Correction
Regression Regression
Variables Entered/Removeda Variables Entered/Removeda
Model Variables Entered Variables Method Model Variables Entered Variables Method
Removed Removed
deltaSt_AT1, deltaSt_AT1,
1 St_AT1, . Enter 1 St_AT1, . Enter
seperAT1b seperAT1b
a. Dependent Variable: AbsCFO a. Dependent Variable: CFOt_AT1
b. All requested variables entered. b. All requested variables entered.

Model Summary Model Summaryb

Model R R Square Adjusted R Std. Error of the Model R R Square Adjusted R Std. Error of the Durbin-Watson
Square Estimate Square Estimate
1 .084a .007 .001 .03886605 1 .227a .051 .045 .065583 1.847
a. Predictors: (Constant), deltaSt_AT1, St_AT1, seperAT1 a. Predictors: (Constant), deltaSt_AT1, St_AT1, seperAT1
b. Dependent Variable: CFOt_AT1
ANOVAa
Model Sum of Squares df Mean Square F Sig. ANOVAa
Regression .005 3 .002 1.123 .339b Model Sum of Squares df Mean Square F Sig.
Residual .719 476 .002 Regression .111 3 .037 8.597 .000b
1
1 Residual 2.047 476 .004
Total .724 479
a. Dependent Variable: AbsCFO Total 2.158 479
b. Predictors: (Constant), deltaSt_AT1, St_AT1, seperAT1 a. Dependent Variable: CFOt_AT1
b. Predictors: (Constant), deltaSt_AT1, St_AT1, seperAT1
Coefficientsa
Model Unstandardized Coefficients Standardized t Sig. Coefficientsa
Coefficients Model Unstandardized Coefficients Standardized t Sig. Collinearity
B Std. Error Beta Coefficients Statistics
(Constant) .047 .004 12.384 .000 B Std. Error Beta Tolerance VIF
seperAT1 2309358.512 49463284.710 .002 .047 .963 (Constant) .031 .006 4.953 .000
1
St_AT1 .005 .003 .082 1.795 .073 -
1 seperAT1 83464562.476 -.011 -.250 .803 .999 1.001
deltaSt_AT1 .001 .002 .017 .369 .712 20842701.811
a. Dependent Variable: AbsCFO St_AT1 .023 .005 .224 5.020 .000 .999 1.001
deltaSt_AT1 .002 .003 .027 .599 .549 1.000 1.000
a. Dependent Variable: CFOt_AT1
MODEL 2 Explore

Explore Case Processing Summary

Cases
Case Processing Summary Valid Missing Total
Cases N Percent N Percent N Percent
Valid Missing Total Unstandardized Residual 270 100.0% 0 0.0% 270 100.0%
N Percent N Percent N Percent
Unstandardized Residual 480 100.0% 0 0.0% 480 100.0% Descriptives
Statistic Std. Error
Descriptives Mean 0E-7 .00086483
Statistic Std. Error 95% Confidence Interval Lower Bound -.0017027
Mean 0E-7 .00174062 for Mean Upper Bound .0017027
95% Confidence Interval Lower Bound -.0034202 5% Trimmed Mean -.0001317
for Mean Upper Bound .0034202 Median .0000747
5% Trimmed Mean -.0019471 Variance .000
Median -.0077482 Unstandardized Residual Std. Deviation .01421062
Variance .001 Minimum -.02472
Unstandardized Residual Std. Deviation .03813505 Maximum .02755
Minimum -.06624 Range .05227
Maximum .10785 Interquartile Range .02223
Range .17410 Skewness .076 .148
Interquartile Range .05284 Kurtosis -1.001 .295
Skewness .740 .111
Kurtosis -.051 .222 Extreme Values
Case Number Value
Extreme Values 1 218 .02755
Case Number Value 2 151 .02706
1 217 .10785 Highest 3 215 .02661
2 438 .10755 4 176 .02639
Highest 3 101 .10505 5 116 .02635
Unstandardized Residual
4 148 .09975 1 26 -.02472
5 40 .09940 2 105 -.02425
Unstandardized Residual Lowest 3 49 -.02425
1 476 -.06624
2 206 -.06129 4 14 -.02415
Lowest 3 120 -.06122 5 189 -.02398
4 212 -.06096
5 93 -.06041 Tests of Normality
Kolmogorov-Smirnova Shapiro-Wilk
Tests of Normality Statistic df Sig. Statistic df Sig.
Kolmogorov-Smirnova Shapiro-Wilk Unstandardized Residual .052 270 .079 .968 270 .000
Statistic df Sig. Statistic df Sig. a. Lilliefors Significance Correction
Unstandardized Residual .085 480 .000 .949 480 .000
a. Lilliefors Significance Correction
Regression Regression
Variables Entered/Removeda Variables Entered/Removeda
Model Variables Entered Variables Method Model Variables Entered Variables Method
Removed Removed
LEV, JRKA, UDK, LEV, JRKA, UDK,
1 KKA, KDKI, KA, . Enter 1 KKA, KDKI, KA, . Enter
UKA, SIZEb UKA, SIZEb
a. Dependent Variable: AbsRES a. Dependent Variable: AbsCFO
b. All requested variables entered. b. All requested variables entered.

Model Summary Model Summaryb

Model R R Square Adjusted R Std. Error of the Model R R Square Adjusted R Std. Error of the Durbin-Watson
Square Estimate Square Estimate
1 .075a .006 -.025 .00759 1 .544 a .296 .274 .01442676 1.973
a. Predictors: (Constant), LEV, JRKA, UDK, KKA, KDKI, KA, UKA, SIZE a. Predictors: (Constant), LEV, JRKA, UDK, KKA, KDKI, KA, UKA, SIZE
b. Dependent Variable: AbsCFO
ANOVAa
Model Sum of Squares df Mean Square F Sig. ANOVAa
Regression .000 8 .000 .183 .993b Model Sum of Squares df Mean Square F Sig.
1 Residual .015 261 .000 Regression .023 8 .003 13.720 .000b

Total .015 269 1 Residual .054 261 .000

a. Dependent Variable: AbsRES Total .077 269

b. Predictors: (Constant), LEV, JRKA, UDK, KKA, KDKI, KA, UKA, SIZE a. Dependent Variable: AbsCFO
b. Predictors: (Constant), LEV, JRKA, UDK, KKA, KDKI, KA, UKA, SIZE
Coefficientsa
Model Unstandardized Coefficients Standardized t Sig. Coefficientsa
Coefficients Model Unstandardized Standardized t Sig. Collinearity
B Std. Error Beta Coefficients Coefficients Statistics
(Constant) .011 .008 1.452 .148 B Std. Error Beta Tolerance VIF
KKA .001 .002 .038 .598 .550 (Constant) .013 .015 .880 .380
SIZE .000 .001 .024 .361 .719 KKA .009 .004 .124 2.320 .021 .946 1.057
JRKA 3.804E-006 .000 .003 .055 .956 SIZE -.001 .001 -.043 -.757 .450 .838 1.194
1 UKA -.001 .001 -.049 -.745 .457 JRKA .001 .000 .228 4.316 .000 .971 1.030
UDK .000 .000 -.033 -.493 .622 1 UKA .004 .002 .108 1.974 .049 .896 1.115
KDKI .001 .005 .014 .219 .827 UDK -.003 .000 -.327 -5.780 .000 .841 1.189
KA 5.565E-005 .001 .004 .056 .955 KDKI .053 .009 .312 5.862 .000 .952 1.050
LEV -4.208E-005 .000 -.027 -.427 .670 KA .003 .002 .081 1.491 .137 .919 1.088
a. Dependent Variable: AbsRES LEV -.001 .000 -.191 -3.641 .000 .985 1.016
a. Dependent Variable: AbsCFO
Descriptives

Descriptive Statistics
N Minimum Maximum Mean Std. Deviation
AbsCFO 270 .0006 .0776 .035129 .0169371
KKA 270 .200 1.000 .73022 .237118
SIZE 270 9.481 14.373 12.07089 .829750
JRKA 270 1 52 6.49 6.796
UKA 270 1 5 3.04 .412
UDK 270 2 12 4.35 2.024
KDKI 270 .143 .800 .38911 .099378
LEV 270 -31.781 40.372 1.23958 4.731866
Valid N (listwise) 270

Frequencies
KA
Frequency Percent Valid Percent Cumulative
Percent
0 166 61.5 61.5 61.5
Valid 1 104 38.5 38.5 100.0
Total 270 100.0 100.0