106
LAMPIRAN
Lampiran 1
STATISTIK DESKRIPTIF DAN STATISTIK FREKUENSI
Statistik Deskriptif
Descriptive Statistics
N Minimum Maximum Mean Std. Deviation
BET 800 .334 2.402 .74899 .336038
LIQ 800 .000 .769 .03671 .077744
UKP 800 .00 1.00 .4013 .49046
SPI 800 .00 1.00 .2913 .45462
IDK 800 .00 1.00 .4232 .13066
KKA 800 .00 1.00 .9100 .28636
SIZ 800 4.40 9.02 6.4139 .75750
ROA 800 -7.75 2.49 .0271 .31285
LEV 800 .000 5.060 .55281 .443367
COE 800 .000 .944 .13331 .174906
Valid N (listwise) 800
Statistik Frekuensi
UKP
Frequency Percent Valid Percent Cumulative Percent
Valid KAP Non Big 4 479 59.9 59.9 59.9
KAP Big 4 321 40.1 40.1 100.0
Total 800 100.0 100.0
SPI
Frequency Percent Valid Percent Cumulative Percent
Valid Non Spesialisasi 567 70.9 70.9 70.9
Spesialisasi 233 29.1 29.1 100.0
Total 800 100.0 100.0
107
KKA
Frequency Percent Valid Percent Cumulative Percent
Valid Tidak ahli 72 9.0 9.0 9.0
Ahli 728 91.0 91.0 100.0
Total 800 100.0 100.0
108
Lampiran 2
UJI ASUMSI KLASIK
Uji Normalitas Sebelum Data Normal
Case Processing Summary
Cases
Valid Missing Total
N Percent N Percent N Percent
Unstandardized
Residual
1171 100.0% 0 0.0% 1171 100.0%
Descriptives
Statistic
Std.
Error
Unstandardized Residual Mean
.0000000
.003786
39
95% Confidence Interval for
Mean
Lower Bound -.0074289
Upper Bound .0074289
5% Trimmed Mean -.0064305
Median -.0182249
Variance .017
Std. Deviation .12956979
Minimum -.46676
Maximum .42219
Range .88895
Interquartile Range .11389
Skewness 1.040 .071
Kurtosis 1.483 .143
109
Extreme Values
Case Number Value
Unstandardized Residual Highest 1 932 .42219
2 872 .40593
3 940 .40259
4 997 .39630
5 871 .38559
Lowest 1 468 -.46676
2 120 -.46622
3 436 -.26458
4 102 -.26432
5 449 -.25852
Tests of Normality
Kolmogorov-Smirnova Shapiro-Wilk
Statistic df Sig. Statistic df Sig.
Unstandardized Residual .148 1171 .000 .892 1171 .000
a. Lilliefors Significance Correction
Unstandardized Residual Stem-and-Leaf Plot
Frequency Stem & Leaf
10,00 Extremes (=
110
100,00 0 .
00000000000000000000000000001111111111111111111111
84,00 0 . 222222222222222222222223333333333333333333
91,00 0 .
444444444444444444444444555555555555555555555
45,00 0 . 6666666666667777777777
28,00 0 . 88888888899999
5,00 1 . 00
129,00 Extremes (>=,23)
Stem width: ,10000
Each leaf: 2 case(s)
111
112
Uji Normalitas Setelah Data Normal
Case Processing Summary
Cases
Valid Missing Total
N Percent N Percent N Percent
Unstandardized
Residual
800 100.0% 0 0.0% 800 100.0%
Descriptives
Statistic Std. Error
Unstandardized Residual Mean .0000000 .00354793
95% Confidence Interval for
Mean
Lower
Bound
-.0069644
Upper
Bound
.0069644
5% Trimmed Mean .0007874
Median -.0019369
Variance .010
Std. Deviation .10035060
Minimum -.25034
Maximum .23502
Range .48536
Interquartile Range .14402
Skewness -.031 .086
Kurtosis -.600 .173
Tests of Normality
Kolmogorov-Smirnova Shapiro-Wilk
Statistic df Sig. Statistic df Sig.
Unstandardized Residual .028 800 .157 .990 800 .000
a. Lilliefors Significance Correction
113
Unstandardized Residual Stem-and-Leaf Plot
Frequency Stem & Leaf
1,00 -2 . &
18,00 -2 . 00112234
36,00 -1 . 55555666666778899
84,00 -1 . 00000000001111111112222222222333333444444
124,00 -0 .
5555555555566666666666666666666666677777777778888889999999999
143,00 -0 .
000000000000000011111111111111122222222222222333333333333334444444
4444
139,00 0 .
000000000000000011111111111122222222222223333333333333333444444444
444
117,00 0 .
5555555555666666666666777777777777788888888888889999999999
72,00 1 . 00000011111111222222333333444444444
61,00 1 . 555556666777777777777888888999
5,00 2 . 00&
Stem width: ,10000
Each leaf: 2 case(s)
& denotes fractional leaves.
114
115
116
UJI MULTIKOLINEARITAS
UJI AUTOKORELASI
Model Summaryb
Model R R Square
Adjusted R
Square
Std. Error of the
Estimate Durbin-Watson
1 .819a .671 .667 .100921 1.901
a. Predictors: (Constant), LEV, UKP, LIQ, KKA, IDK, ROA, BET, SIZ, SPI
b. Dependent Variable: COE
Coefficientsa
Model
Unstandardized Coefficients
Standardized
Coefficients
t Sig.
Collinearity Statistics
B Std. Error Beta Tolerance VIF
1 (Constant) -.209 .036 -5.806 .000
BET .425 .011 .816 37.601 .000 .885 1.130
LIQ .013 .047 .006 .273 .785 .971 1.029
UKP .031 .010 .087 2.983 .003 .490 2.042
SPI -.042 .011 -.110 -3.823 .000 .508 1.969
IDK .054 .028 .040 1.942 .053 .970 1.031
KKA .001 .013 .001 .041 .967 .989 1.011
SIZ .001 .006 .004 .154 .878 .708 1.413
ROA -.021 .012 -.038 -1.820 .069 .953 1.049
LEV -.008 .008 -.019 -.925 .355 .946 1.057
a. Dependent Variable: COE
117
UJI HETEROKEDASTISITAS
Coefficientsa
Model
Unstandardized Coefficients
Standardized
Coefficients
t Sig. B Std. Error Beta
1 (Constant) .011 .063 .176 .861
BET .028 .020 .054 1.446 .149
LIQ .069 .081 .031 .858 .391
UKP -.012 .018 -.033 -.663 .508
SPI .034 .019 .088 1.784 .075
IDK .038 .048 .028 .791 .429
KKA .003 .022 .005 .139 .890
SIZ .008 .010 .036 .858 .391
ROA .019 .020 .034 .949 .343
LEV .027 .014 .067 1.857 .064
a. Dependent Variable: abs
118
Lampiran 3
PENGUJIAN HIPOTESIS
Koefisien Determinasi (Adjusted R2)
Signifikansi Stimulan (Statistik F)
Model Summary
Model R R Square
Adjusted R
Square
Std. Error of the
Estimate
1 .819a .671 .667 .100921
a. Predictors: (Constant), LEV, UKP, LIQ, KKA, IDK, ROA, BET, SIZ,
SPI
ANOVAa
Model
Sum of
Squares df Mean Square F Sig.
1 Regression 16.397 9 1.822 178.880 .000b
Residual 8.046 790 .010
Total 24.443 799
a. Dependent Variable: COE
b. Predictors: (Constant), LEV, UKP, LIQ, KKA, IDK, ROA, BET, SIZ, SPI
119
Uji Signifikansi Individual (Uji t)
Coefficientsa
Model
Unstandardized Coefficients
Standardized
Coefficients
t Sig. B Std. Error Beta
1 (Constant) -.209 .036 -5.806 .000
BET .425 .011 .816 37.601 .000
LIQ .013 .047 .006 .273 .785
UKP .031 .010 .087 2.983 .003
SPI -.042 .011 -.110 -3.823 .000
IDK .054 .028 .040 1.942 .053
KKA .001 .013 .001 .041 .967
SIZ .001 .006 .004 .154 .878
ROA -.021 .012 -.038 -1.820 .069
LEV -.008 .008 -.019 -.925 .355
a. Dependent Variable: COE
120
Lampiran 4
Tabel Durbin Watson
T=800, K=2 to 21
K includes intercept
T K dL dU
800. 2. 1.83334 1.83833
800. 3. 1.83084 1.84083
800. 4. 1.82832 1.84335
800. 5. 1.82581 1.84587
800. 6. 1.82330 1.84839
800. 7. 1.82077 1.85092
800. 8. 1.81825 1.85347
800. 9. 1.81571 1.85601
800. 10. 1.81318 1.85856
800. 11. 1.81062 1.86113
800. 12. 1.80807 1.86369
800. 13. 1.80552 1.86627
800. 14. 1.80296 1.86885
800. 15. 1.80039 1.87143
800. 16. 1.79782 1.87403
800. 17. 1.79525 1.87663
800. 18. 1.79267 1.87924
800. 19. 1.79008 1.88185
800. 20. 1.78749 1.88448
800. 21. 1.78489 1.88710
121
Lampiran 5
Data Penelitian
NO TAHUN KODE BET LIQ UKP SPI IDK KKA SIZ ROA LEV COE
1 2013 TRIL 0.39
