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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
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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.
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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
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LAMPIRAN IV
HASIL PERHITUNGAN KEPEMILIKAN MANAJERIAL
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
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LAMPIRAN V
HASIL PERHITUNGAN KEPEMILIKAN MANAJERIAL
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
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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
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LAMPIRAN VII
HASIL PERHITUNGAN KEPEMILIKAN INSTITUSIONAL
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
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LAMPIRAN VIII
HASIL PERHITUNGAN KEPEMILIKAN INSTITUSIONAL
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
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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
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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
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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
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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
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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
Casewise Diagnosticsa
Case Number Std. Residual Manajemen Laba Predicted Value Residual
25 2,134 ,0286 -,068264 ,0968643
61 -2,019 -,1243 -,032683 -,0916171
69 2,149 ,0630 -,034544 ,0975435
76 2,024 ,0370 -,054864 ,0918640
a. Dependent Variable: Manajemen Laba
Casewise Diagnosticsa
Case Number Std. Residual Manajemen Laba Predicted Value Residual
19 2,125 ,0305 -,054241 ,0847408
42 -2,035 -,1242 -,043068 -,0811324
72 -2,119 -,1199 -,035429 -,0844715
a. Dependent Variable: Manajemen Laba
Casewise Diagnosticsa
Case Number Std. Residual Manajemen Laba Predicted Value Residual
20 2,193 ,0305 -,051879 ,0823790
a. Dependent Variable: Manajemen Laba
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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
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85
LAMPIRAN XIV
HASIL UJI HETEROSKEDASTISITAS
Hasil Uji Heteroskedastisitas
Model Unstandardized
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
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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
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87
LAMPIRAN XVI
HASIL UJI REGRESI BERGANDA
Hasil Uji Hipotesis
Model Unstandardized
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
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
Sumber: Output SPSS 20.0
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
a. Dependent Variable: Manajemen Laba
b. Predictors: (Constant), Ukuran Perusahaan, Kepemilikan Institusional, Kepemilikan Manajerial
Sumber: Output SPSS 20.0
-
88
Hasil Uji t
Model Unstandardized
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