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L1
Lampiran 1
Hasil Uji Normalitas
Persamaan 1
One-Sample Kolmogorov-Smirnov Test
Standardized
Residual
N 28
Normal Parametersa Mean .0000000
Std. Deviation .90267093
Most Extreme Differences Absolute .142
Positive .142
Negative -.087
Kolmogorov-Smirnov Z .751
Asymp. Sig. (2-tailed) .626
a. Test distribution is Normal.
L2
Persamaan 2
One-Sample Kolmogorov-Smirnov Test
Standardized
Residual
N 28
Normal Parametersa Mean .0000000
Std. Deviation .88191710
Most Extreme Differences Absolute .157
Positive .081
Negative -.157
Kolmogorov-Smirnov Z .832
Asymp. Sig. (2-tailed) .493
a. Test distribution is Normal.
L3
Persamaan 3
One-Sample Kolmogorov-Smirnov Test
Standardized
Residual
N 28
Normal Parametersa Mean .0000000
Std. Deviation .90267093
Most Extreme Differences Absolute .106
Positive .106
Negative -.078
Kolmogorov-Smirnov Z .560
Asymp. Sig. (2-tailed) .912
a. Test distribution is Normal.
L4
Persamaan 4
One-Sample Kolmogorov-Smirnov Test
Standardized
Residual
N 28
Normal Parametersa Mean .0000000
Std. Deviation .88191710
Most Extreme Differences Absolute .117
Positive .117
Negative -.091
Kolmogorov-Smirnov Z .617
Asymp. Sig. (2-tailed) .841
a. Test distribution is Normal.
L5
Persamaan 5
One-Sample Kolmogorov-Smirnov Test
Standardized
Residual
N 28
Normal Parametersa Mean .0000000
Std. Deviation .88191710
Most Extreme Differences Absolute .127
Positive .127
Negative -.082
Kolmogorov-Smirnov Z .673
Asymp. Sig. (2-tailed) .755
a. Test distribution is Normal.
L6
Persamaan 6
One-Sample Kolmogorov-Smirnov Test
Standardized
Residual
N 28
Normal Parametersa Mean .0000000
Std. Deviation .83887049
Most Extreme Differences Absolute .112
Positive .112
Negative -.078
Kolmogorov-Smirnov Z .591
Asymp. Sig. (2-tailed) .876
a. Test distribution is Normal.
L7
Lampiran 2 Hasil Uji Heterokedastisitas Persamaan 1
Coefficientsa
Model
Unstandardized Coefficients
Standardized
Coefficients
t Sig. B Std. Error Beta
1 (Constant) .781 .192 4.065 .001
CEt_1 -.290 1.555 -.035 -.187 .854
ATOt -.281 .179 -.257 -1.573 .130
ACCt_1 -2.436 .761 -.615 -3.203 .004
ACCt .288 .995 .049 .289 .775
SALES .125 .439 .050 .285 .778
a. Dependent Variable: ABSres
Persamaan 2
Coefficientsa
Model
Unstandardized Coefficients
Standardized
Coefficients
t Sig. B Std. Error Beta
1 (Constant) .515 .189 2.727 .013
CEt_1 .553 1.831 .073 .302 .766
D_CEt_1 1.261 2.075 .131 .608 .550
D_ATOt -.175 .256 -.153 -.683 .502
ACCt_1 .277 .901 .076 .307 .762
ACCt -1.335 1.167 -.250 -1.144 .266
Sales -.363 .526 -.160 -.689 .498
a. Dependent Variable: ABSres
L8
Persamaan 3
Coefficientsa
Model
Unstandardized Coefficients
Standardized
Coefficients
t Sig. B Std. Error Beta
1 (Constant) -4.332 3.711 -1.168 .255
DOt -13.517 15.143 -.175 -.893 .382
SIZEt .256 .190 .259 1.350 .191
ACCt -.539 .923 -.112 -.584 .565
OCFt -.477 1.904 -.050 -.251 .804
ROA 6.517 2.490 .495 2.617 .016
a. Dependent Variable: ABSres
Persamaan 4
Coefficientsa
Model
Unstandardized Coefficients
Standardized
Coefficients
t Sig. B Std. Error Beta
1 (Constant) .313 4.563 .069 .946
DOt 3.160 18.584 .039 .170 .867
DOt_1 .735 16.319 .010 .045 .965
SIZEt .014 .234 .014 .061 .952
ACCt -1.289 1.133 -.253 -1.138 .268
OCFt -2.115 2.351 -.210 -.900 .379
ROAt 1.583 3.056 .113 .518 .610
a. Dependent Variable: ABSres
L9
Persamaan 5
Coefficientsa
Model
Unstandardized Coefficients
Standardized
Coefficients
t Sig. B Std. Error Beta
1 (Constant) -3.795 4.197 -.904 .376
DO_NEGt .588 3.282 .050 .179 .859
DO_POSt -1.515 15.767 -.024 -.096 .924
SIZEt .223 .215 .221 1.038 .311
ACCt -.825 .997 -.169 -.828 .417
OCFt -.761 2.040 -.079 -.373 .713
ROAt 5.917 2.676 .442 2.211 .038
a. Dependent Variable: ABSres
Persamaan 6
Coefficientsa
Model
Unstandardized Coefficients
Standardized
Coefficients
t Sig. B Std. Error Beta
1 (Constant) -.457 4.294 -.107 .916
DO_NEGt -2.170 3.319 -.194 -.654 .521
DO_POSt 1.089 17.334 .018 .063 .951
DO_NEGt_1 .797 .639 .274 1.247 .228
DO_POSt_1 1.543 6.415 .056 .241 .812
SIZEt .055 .219 .058 .253 .803
ACCt -1.220 1.030 -.265 -1.184 .251
OCFt -1.990 2.228 -.219 -.893 .383
ROAt 4.319 2.683 .342 1.610 .124
a. Dependent Variable: ABSres
L10
Lampiran 3 Hasil Uji Regresi Linear Berganda, Uji Multikolinearitas, dan Uji Autokolerasi Persamaan 1
Variables Entered/Removedb
Model
Variables
Entered
Variables
Removed Method
1 SALES, ATOt,
ACCt, CEt_1,
ACCt_1a
. Enter
a. All requested variables entered.
b. Dependent Variable: CEt
Model Summaryb
Model R R Square
Adjusted R
Square
Std. Error of the
Estimate Durbin-Watson
1 .430a .185 .000 .10834 2.072
a. Predictors: (Constant), SALES, ATOt, ACCt, CEt_1, ACCt_1
b. Dependent Variable: CEt
ANOVAb
Model Sum of Squares df Mean Square F Sig.
1 Regression .059 5 .012 .998 .442a
Residual .258 22 .012
Total .317 27
a. Predictors: (Constant), SALES, ATOt, ACCt, CEt_1, ACCt_1
b. Dependent Variable: CEt
L11
Coefficientsa
Model
Unstandardized
Coefficients
Standardized
Coefficients
t Sig.
Collinearity
Statistics
B Std. Error Beta Tolerance VIF
1 (Constant) -.010 .038 -.270 .789
CEt_1 .289 .311 .209 .928 .364 .732 1.367
ATOt .008 .036 .044 .222 .826 .960 1.041
ACCt_1 .106 .152 .161 .699 .492 .695 1.438
ACCt .097 .199 .101 .489 .630 .876 1.141
SALES .109 .088 .263 1.234 .230 .815 1.227
a. Dependent Variable: CEt
Collinearity Diagnosticsa
Model
Dime
nsion
Eigenvalu
e
Condition
Index
Variance Proportions
(Constant) CEt_1 ATOt ACCt_1 ACCt SALES
1 1 2.615 1.000 .03 .05 .03 .02 .04 .01
2 1.345 1.394 .01 .00 .02 .17 .08 .24
3 .859 1.745 .05 .20 .06 .06 .00 .29
4 .634 2.031 .01 .04 .01 .15 .88 .06
5 .387 2.599 .02 .71 .00 .54 .00 .40
6 .161 4.034 .89 .01 .88 .05 .01 .01
a. Dependent Variable: CEt
L12
Persamaan 2
Variables Entered/Removedb
Model
Variables
Entered
Variables
Removed Method
1 Sales, ACCt,
D_CEt_1,
D_ATOt, CEt_1,
ACCt_1a
. Enter
a. All requested variables entered.
b. Dependent Variable: D_CEt
Model Summaryb
Model R R Square
Adjusted R
Square
Std. Error of the
Estimate Durbin-Watson
1 .623a .388 .213 .04597 1.826
a. Predictors: (Constant), Sales, ACCt, D_CEt_1, D_ATOt, CEt_1, ACCt_1
b. Dependent Variable: D_CEt
ANOVAb
Model Sum of Squares df Mean Square F Sig.
1 Regression .028 6 .005 2.217 .082a
Residual .044 21 .002
Total .072 27
a. Predictors: (Constant), Sales, ACCt, D_CEt_1, D_ATOt, CEt_1, ACCt_1
b. Dependent Variable: D_CEt
L13
Coefficientsa
Model
Unstandardized
Coefficients
Standardized
Coefficients
t Sig.
Collinearity
Statistics
B Std. Error Beta Tolerance VIF
1 (Constant) -.019 .014 -1.351 .191
CEt_1 .295 .135 .446 2.189 .040 .704 1.421
D_CEt_1 .070 .153 .084 .459 .651 .873 1.145
D_ATOt -.002 .019 -.021 -.113 .911 .810 1.235
ACCt_1 .088 .066 .278 1.322 .200 .661 1.513
ACCt .233 .086 .503 2.715 .013 .849 1.178
Sales -.047 .039 -.240 -1.226 .234 .758 1.319
a. Dependent Variable: D_CEt
Collinearity Diagnosticsa
Mode
l
Dime
nsion
Eigenvalu
e
Condition
Index
Variance Proportions
(Constant
) CEt_1
D_CEt_
1 D_ATOt ACCt_1 ACCt Sales
1 1 2.497 1.000 .04 .05 .00 .04 .04 .05 .00
2 1.337 1.367 .00 .03 .13 .01 .06 .01 .30
3 1.017 1.567 .09 .03 .30 .06 .07 .06 .03
4 .875 1.689 .00 .04 .38 .15 .02 .11 .09
5 .673 1.927 .02 .11 .03 .00 .23 .62 .01
6 .384 2.550 .01 .64 .02 .03 .43 .02 .48
7 .217 3.394 .84 .11 .14 .73 .14 .13 .09
a. Dependent Variable: D_CEt
L14
Persamaan 3
Variables Entered/Removedb
Model
Variables
Entered
Variables
Removed Method
1 ROA, ACCt,
DOt, SIZEt,
OCFta
. Enter
a. All requested variables entered.
b. Dependent Variable: UE_CEt
Model Summaryb
Model R R Square
Adjusted R
Square
Std. Error of the
Estimate Durbin-Watson
1 .395a .156 -.036 .14052 2.180
a. Predictors: (Constant), ROA, ACCt, DOt, SIZEt, OCFt
b. Dependent Variable: UE_CEt
ANOVAb
Model Sum of Squares df Mean Square F Sig.
1 Regression .080 5 .016 .814 .552a
Residual .434 22 .020
Total .515 27
a. Predictors: (Constant), ROA, ACCt, DOt, SIZEt, OCFt
b. Dependent Variable: UE_CEt
L15
Coefficientsa
Model
Unstandardized
Coefficients
Standardized
Coefficients
t Sig.
Collinearity
Statistics
B Std. Error Beta Tolerance VIF
1 (Constant) -1.031 1.030 -1.001 .328
DOt -1.665 4.202 -.084 -.396 .696 .859 1.164
SIZEt .057 .053 .222 1.075 .294 .899 1.112
ACCt -.033 .256 -.027 -.130 .898 .893 1.120
OCFt .824 .528 .337 1.559 .133 .819 1.222
ROA .176 .691 .052 .254 .802 .921 1.086
a. Dependent Variable: UE_CEt
Collinearity Diagnosticsa
Model
Dime
nsion Eigenvalue
Condition
Index
Variance Proportions
(Constant) DOt SIZEt ACCt OCFt ROA
1 1 2.980 1.000 .00 .03 .00 .02 .02 .02
2 1.059 1.677 .00 .02 .00 .11 .38 .10
3 .943 1.778 .00 .01 .00 .36 .00 .48
4 .645 2.149 .00 .18 .00 .24 .35 .34
5 .372 2.831 .00 .68 .00 .26 .25 .04
6 .000 94.884 1.00 .08 1.00 .00 .00 .02
a. Dependent Variable: UE_CEt
L16
Persamaan 4
Variables Entered/Removedb
Model
Variables
Entered
Variables
Removed Method
1 ROAt, DOt_1,
ACCt, DOt,
SIZEt, OCFta
. Enter
a. All requested variables entered.
b. Dependent Variable: UE_D_CEt_1
Model Summaryb
Model R R Square
Adjusted R
Square
Std. Error of the
Estimate Durbin-Watson
1 .504a .254 .041 .08361 1.792
a. Predictors: (Constant), ROAt, DOt_1, ACCt, DOt, SIZEt, OCFt
b. Dependent Variable: UE_D_CEt_1
ANOVAb
Model Sum of Squares df Mean Square F Sig.
1 Regression .050 6 .008 1.192 .348a
Residual .147 21 .007
Total .197 27
a. Predictors: (Constant), ROAt, DOt_1, ACCt, DOt, SIZEt, OCFt
b. Dependent Variable: UE_D_CEt_1
L17
Coefficientsa
Model
Unstandardized
Coefficients
Standardized
Coefficients
t Sig.
Collinearity
Statistics
B Std. Error Beta Tolerance VIF
1 (Constant) -.059 .614 -.096 .924
DOt -4.261 2.500 -.347 -1.704 .103 .859 1.165
DOt_1 -2.820 2.196 -.245 -1.284 .213 .976 1.024
SIZEt .005 .031 .034 .170 .867 .894 1.119
ACCt .078 .152 .103 .515 .612 .892 1.121
OCFt .550 .316 .364 1.738 .097 .809 1.236
ROAt -.467 .411 -.223 -1.135 .269 .920 1.086
a. Dependent Variable: UE_D_CEt_1
Collinearity Diagnosticsa
Mode
l
Dime
nsion
Eigenvalu
e
Condition
Index
Variance Proportions
(Constan
t) DOt DOt_1 SIZEt ACCt OCFt ROAt
1 1 3.266 1.000 .00 .03 .03 .00 .02 .02 .01
2 1.063 1.753 .00 .01 .01 .00 .11 .38 .12
3 .947 1.857 .00 .02 .01 .00 .35 .00 .47
4 .716 2.136 .00 .03 .90 .00 .06 .01 .00
5 .645 2.251 .00 .20 .01 .00 .22 .34 .34
6 .364 2.996 .00 .64 .04 .00 .24 .26 .04
7 .000 99.572 1.00 .08 .01 1.00 .00 .00 .02
a. Dependent Variable:
UE_D_CEt_1
L18
Persamaan 5
Variables Entered/Removedb
Model
Variables
Entered
Variables
Removed Method
1 ROAt,
DO_NEGt,
ACCt, OCFt,
SIZEt,
DO_POSta
. Enter
a. All requested variables entered.
b. Dependent Variable: UE_CEt
Model Summaryb
Model R R Square
Adjusted R
Square
Std. Error of the
Estimate Durbin-Watson
1 .396a .157 -.084 .14377 2.171
a. Predictors: (Constant), ROAt, DO_NEGt, ACCt, OCFt, SIZEt, DO_POSt
b. Dependent Variable: UE_CEt
ANOVAb
Model Sum of Squares df Mean Square F Sig.
1 Regression .081 6 .013 .651 .689a
Residual .434 21 .021
Total .515 27
a. Predictors: (Constant), ROAt, DO_NEGt, ACCt, OCFt, SIZEt, DO_POSt
b. Dependent Variable: UE_CEt
L19
Coefficientsa
Model
Unstandardized
Coefficients
Standardized
Coefficients
t Sig.
Collinearity Statistics
B Std. Error Beta Tolerance VIF
1 (Constant) -.879 1.113 -.791 .438
DO_NEGt .233 .870 .078 .268 .792 .477 2.096
DO_POSt -1.715 4.179 -.108 -.410 .686 .580 1.723
SIZEt .048 .057 .189 .849 .405 .807 1.239
ACCt -.062 .264 -.050 -.236 .816 .878 1.139
OCFt .810 .541 .332 1.498 .149 .818 1.222
ROAt .145 .709 .043 .204 .840 .914 1.094
a. Dependent Variable: UE_CEt
Collinearity Diagnosticsa
Mode
l
Dime
nsion
Eigenvalu
e
Condition
Index
Variance Proportions
(Constant
)
DO_NEG
t
DO_POS
t SIZEt ACCt OCFt ROAt
1 1 2.741 1.000 .00 .02 .02 .00 .02 .01 .02
2 1.503 1.350 .00 .09 .10 .00 .06 .11 .03
3 .971 1.680 .00 .00 .12 .00 .00 .26 .14
4 .941 1.707 .00 .00 .04 .00 .32 .01 .46
5 .554 2.224 .00 .00 .00 .00 .51 .52 .33
6 .289 3.082 .00 .75 .71 .00 .09 .07 .00
7 .000 96.073 1.00 .14 .01 1.00 .00 .01 .02
a. Dependent Variable: UE_CEt
L20
Persamaan 6
Variables Entered/Removedb
Model
Variables
Entered
Variables
Removed Method
1 ROAt,
DO_NEGt,
DO_NEGt_1,
DO_POSt_1,
ACCt, SIZEt,
OCFt,
DO_POSta
. Enter
a. All requested variables entered.
b. Dependent Variable: UE_D_CEt_1
Model Summaryb
Model R R Square
Adjusted R
Square
Std. Error of the
Estimate Durbin-Watson
1 .527a .277 -.027 .08651 2.050
a. Predictors: (Constant), ROAt, DO_NEGt, DO_NEGt_1, DO_POSt_1, ACCt, SIZEt,
OCFt, DO_POSt
b. Dependent Variable: UE_D_CEt_1
ANOVAb
Model Sum of Squares df Mean Square F Sig.
1 Regression .055 8 .007 .911 .528a
Residual .142 19 .007
Total .197 27
a. Predictors: (Constant), ROAt, DO_NEGt, DO_NEGt_1, DO_POSt_1, ACCt, SIZEt, OCFt,
DO_POSt
b. Dependent Variable: UE_D_CEt_1
L21
L22
Collinearity Diagnosticsa
Mod
el
Dimensi
on
Eigenval
ue
Conditi
on
Index
Variance Proportions
(Consta
nt)
DO_NE
Gt
DO_PO
St
DO_NEGt
_1
DO_POSt
_1
SIZ
Et
AC
Ct
OC
Ft
RO
At
1 1 2.750 1.000 .00 .02 .01 .00 .00 .00 .02 .01 .02
2 1.698 1.273 .00 .05 .08 .02 .09 .00 .02 .05 .02
3 1.248 1.485 .00 .00 .02 .33 .02 .00 .01 .15 .04
4 1.024 1.639 .00 .04 .01 .00 .19 .00 .31 .04 .07
5 .844 1.805 .00 .02 .00 .01 .25 .00 .01 .00 .63
6 .772 1.888 .00 .04 .08 .34 .07 .00 .06 .03 .05
7 .426 2.542 .00 .01 .01 .27 .13 .00 .53 .56 .14
8 .239 3.389 .00 .71 .78 .01 .21 .00 .04 .15 .00
9 .000 98.513 1.00 .11 .00 .01 .03 1.00 .00 .00 .02
Coefficientsa
Model
Unstandardized
Coefficients
Standardized
Coefficients
t Sig.
Collinearity Statistics
B Std. Error Beta Tolerance VIF
1 (Constant) .519 .685 .757 .458
DO_NEGt .964 .530 .520 1.820 .085 .466 2.147
DO_POSt -5.530 2.767 -.563 -1.999 .060 .480 2.085
DO_NEGt_1 -.003 .102 -.006 -.029 .977 .853 1.172
DO_POSt_1 .280 1.024 .062 .273 .788 .747 1.338
SIZEt -.026 .035 -.168 -.755 .460 .770 1.298
ACCt -.002 .164 -.003 -.013 .990 .821 1.219
OCFt .554 .356 .367 1.557 .136 .685 1.460
ROAt -.581 .428 -.277 -1.357 .191 .909 1.100
a. Dependent Variable: UE_D_CEt_1
L23
Collinearity Diagnosticsa
Mod
el
Dimensi
on
Eigenval
ue
Conditi
on
Index
Variance Proportions
(Consta
nt)
DO_NE
Gt
DO_PO
St
DO_NEGt
_1
DO_POSt
_1
SIZ
Et
AC
Ct
OC
Ft
RO
At
1 1 2.750 1.000 .00 .02 .01 .00 .00 .00 .02 .01 .02
2 1.698 1.273 .00 .05 .08 .02 .09 .00 .02 .05 .02
3 1.248 1.485 .00 .00 .02 .33 .02 .00 .01 .15 .04
4 1.024 1.639 .00 .04 .01 .00 .19 .00 .31 .04 .07
5 .844 1.805 .00 .02 .00 .01 .25 .00 .01 .00 .63
6 .772 1.888 .00 .04 .08 .34 .07 .00 .06 .03 .05
7 .426 2.542 .00 .01 .01 .27 .13 .00 .53 .56 .14
8 .239 3.389 .00 .71 .78 .01 .21 .00 .04 .15 .00
9 .000 98.513 1.00 .11 .00 .01 .03 1.00 .00 .00 .02
a. Dependent Variable:
UE_D_CEt_1