statistik deskriptifstatistik deskriptif hipotesis 1 statistik deskriptif descriptive statistics n...
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STATISTIK DESKRIPTIF Hipotesis 1
Statistik deskriptif Descriptive Statistics
N Minimum Maximum Mean Std. Deviation NIa 297 -
118081,27 2498864,0
8 33274,013
5 152495,86563
ACC 297 -222077 2156713 15636,24 132389,886 BV 297 3600 2617459 149348,15 243707,232 Valid N (listwise) 297
Hipotesis 2
Statistik deskriptif Descriptive Statistics
N Minimum Maximum Mean Std. Deviation NIa 420 -95198,93 1286179,4
2 51968,875
3 112509,85449
CFO 420 -85635 1122152 46277,00 102604,850 BV 420 3600 19701140 194929,51 976122,986 Valid N (listwise) 420
Hipotesis 3
Statistik deskriptif Descriptive Statistics
N Minimum Maximum Mean Std. Deviation NIa 412 -
184791,41 2578186,2
4 58783,746
4 197238,18360
ACC 412 -447690 2156713 14035,62 174059,725 CFO 412 -251784 1107348 51305,15 112840,713 Valid N (listwise) 412
Hipotesis 4
Statistik deskriptif Descriptive Statistics
N Minimum Maximum Mean Std. Deviation MV 388 4191 1323572 150850,95 189550,204 ACC 388 -66219 167476 9102,99 28786,487 BV 388 3600 2617459 145936,00 208135,668 Valid N (listwise) 388
90
Hipotesis 5
Statistik deskriptif Descriptive Statistics
N Minimum Maximum Mean Std. Deviation MV 305 4191 3063227 172433,31 306940,806 CFO 305 -24035 424898 24429,06 43177,000 BV 305 3600 809509 119150,82 127651,743 Valid N (listwise) 305
Hipotesis 6
Statistik deskriptif Descriptive Statistics
N Minimum Maximum Mean Std. Deviation NIa 229 -
118081,27 2498864,0
8 60532,306
7 173521,06297
ACC 229 -170123 2156713 25751,02 151580,491 BV 229 13000 1441958 175804,22 248412,327 Valid N (listwise) 229
Hipotesis 7
Statistik deskriptif Descriptive Statistics
N Minimum Maximum Mean Std. Deviation NIa 246 -24719,02 2218014,3
7 111945,23
29 254029,57052
CFO 246 -28995 2124711 103160,09 233224,315 BV 246 13000 19701140 323335,31 1773023,899 Valid N (listwise) 246
Hipotesis 8
Statistik deskriptif Descriptive Statistics
N Minimum Maximum Mean Std. Deviation NIa 245 -31155,91 2941008,6
2 135499,11
09 388071,24961
ACC 245 -714937 2156713 38973,42 266860,983 CFO 245 -289430 3399210 106658,93 298265,544 Valid N (listwise) 245
91
Hipotesis 9
Statistik deskriptif Descriptive Statistics
N Minimum Maximum Mean Std. Deviation MV 207 12241 10902864 361317,05 950663,378 ACC 207 -48919 1404480 34012,24 116810,937 BV 207 13000 1584000 148336,93 218996,191 Valid N (listwise) 207
Hipotesis 10
Statistik deskriptif Descriptive Statistics
N Minimum Maximum Mean Std. Deviation MV 238 12241 7786337 407910,34 766423,211 CFO 238 -28995 1194561 74600,83 127328,042 BV 238 13000 1840612 155867,84 217692,409 Valid N (listwise) 238
92
Uji Normalitas HIPOTESIS 1 Uji Normalitas Pengujian Awal Tests of Normality
Kolmogorov-Smirnov(a) Shapiro-Wilk Statistic df Sig. Statistic df Sig. Unstandardized Residual ,288 672 ,000 ,612 672 ,000
a Lilliefors Significance Correction Setelah dibuang outlier Tests of Normality
Kolmogorov-Smirnov(a) Shapiro-Wilk Statistic df Sig. Statistic df Sig. Unstandardized Residual ,051 297 ,065 ,977 297 ,000
a Lilliefors Significance Correction
HIPOTESIS 2 Uji Normalitas Pengujian Awal Tests of Normality
Kolmogorov-Smirnov(a) Shapiro-Wilk Statistic df Sig. Statistic df Sig. Unstandardized Residual ,296 672 ,000 ,537 672 ,000
a Lilliefors Significance Correction Setelah dibuang outlier Tests of Normality
Kolmogorov-Smirnov(a) Shapiro-Wilk Statistic df Sig. Statistic df Sig. Unstandardized Residual ,043 420 ,065 ,985 420 ,000
a Lilliefors Significance Correction
93
HIPOTESIS 3 Uji Normalitas Pengujian Awal Tests of Normality
Kolmogorov-Smirnov(a) Shapiro-Wilk Statistic df Sig. Statistic df Sig. Unstandardized Residual ,318 672 ,000 ,499 672 ,000
a Lilliefors Significance Correction Setelah dibuang outlier Tests of Normality
Kolmogorov-Smirnov(a) Shapiro-Wilk Statistic df Sig. Statistic df Sig. Unstandardized Residual ,042 412 ,081 ,991 412 ,012
a Lilliefors Significance Correction
HIPOTESIS 4 Uji Normalitas Pengujian Awal Tests of Normality
Kolmogorov-Smirnov(a) Shapiro-Wilk Statistic df Sig. Statistic df Sig. Unstandardized Residual ,439 672 ,000 ,033 672 ,000
a Lilliefors Significance Correction Setelah dibuang outlier Tests of Normality
Kolmogorov-Smirnov(a) Shapiro-Wilk Statistic df Sig. Statistic df Sig. Unstandardized Residual ,038 388 ,200(*) ,986 388 ,001
* This is a lower bound of the true significance. a Lilliefors Significance Correction
94
HIPOTESIS 5 Uji Normalitas Pengujian Awal Tests of Normality
Kolmogorov-Smirnov(a) Shapiro-Wilk Statistic df Sig. Statistic df Sig. Unstandardized Residual ,439 672 ,000 ,031 672 ,000
a Lilliefors Significance Correction Setelah dibuang outlier Tests of Normality
Kolmogorov-Smirnov(a) Shapiro-Wilk Statistic df Sig. Statistic df Sig. Unstandardized Residual ,047 305 ,200(*) ,984 305 ,002
* This is a lower bound of the true significance. a Lilliefors Significance Correction
HIPOTESIS 6 Uji Normalitas Pengujian Awal Tests of Normality
Kolmogorov-Smirnov(a) Shapiro-Wilk Statistic df Sig. Statistic df Sig. Unstandardized Residual ,294 360 ,000 ,604 360 ,000
a Lilliefors Significance Correction Setelah dibuang outlier Tests of Normality
Kolmogorov-Smirnov(a) Shapiro-Wilk Statistic df Sig. Statistic df Sig. Unstandardized Residual ,054 229 ,200(*) ,984 229 ,011
* This is a lower bound of the true significance. a Lilliefors Significance Correction
95
HIPOTESIS 7 Uji Normalitas Pengujian Awal Tests of Normality
Kolmogorov-Smirnov(a) Shapiro-Wilk Statistic df Sig. Statistic df Sig. Unstandardized Residual ,311 360 ,000 ,504 360 ,000
a Lilliefors Significance Correction Setelah dibuang outlier Tests of Normality
Kolmogorov-Smirnov(a) Shapiro-Wilk Statistic df Sig. Statistic df Sig. Unstandarizedresidual ,051 246 ,200(*) ,986 246 ,015
* This is a lower bound of the true significance. a Lilliefors Significance Correction
HIPOTESIS 8 Uji Normalitas Pengujian Awal Tests of Normality
Kolmogorov-Smirnov(a) Shapiro-Wilk Statistic df Sig. Statistic df Sig. Unstandardized Residual ,339 360 ,000 ,399 360 ,000
a Lilliefors Significance Correction Setelah dibuang outlier Tests of Normality
Kolmogorov-Smirnov(a) Shapiro-Wilk Statistic df Sig. Statistic df Sig. Unstandardized Residual ,054 245 ,078 ,988 245 ,039
a Lilliefors Significance Correction
96
HIPOTESIS 9 Uji Normalitas Pengujian Awal Tests of Normality
Kolmogorov-Smirnov(a) Shapiro-Wilk Statistic df Sig. Statistic df Sig. Unstandardized Residual ,328 360 ,000 ,537 360 ,000
a Lilliefors Significance Correction Setelah dibuang outlier Tests of Normality
Kolmogorov-Smirnov(a) Shapiro-Wilk Statistic df Sig. Statistic df Sig. Unstandardized Residual ,060 207 ,067 ,983 207 ,015
a Lilliefors Significance Correction HIPOTESIS 10 Uji Normalitas Pengujian Awal
Tests of Normality
Kolmogorov-Smirnov(a) Shapiro-Wilk Statistic df Sig. Statistic df Sig. Unstandardized Residual ,428 360 ,000 ,048 360 ,000
a Lilliefors Significance Correction
Setelah dibuang outlier Tests of Normality
Kolmogorov-Smirnov(a) Shapiro-Wilk Statistic df Sig. Statistic df Sig. Unstandardized Residual ,053 238 ,200(*) ,989 238 ,075
* This is a lower bound of the true significance. a Lilliefors Significance Correction
97
Uji Multikolinieritas dan Uji Autokorelasi HIPOTESIS 1 Regression
Variables Entered/Removedb
BV, ACCa . EnterModel1
VariablesEntered
VariablesRemoved Method
All requested variables entered.a.
Dependent Variable: NIab.
Model Summaryb
,992a ,984 ,983 19592,30042 2,231Model1
R R SquareAdjustedR Square
Std. Error ofthe Estimate
Durbin-Watson
Predictors: (Constant), BV, ACCa.
Dependent Variable: NIab.
ANOVAb
6,77E+12 2 3,385E+12 8819,170 ,000a
1,13E+11 294 383858235,86,88E+12 296
RegressionResidualTotal
Model1
Sum ofSquares df Mean Square F Sig.
Predictors: (Constant), BV, ACCa.
Dependent Variable: NIab.
Coefficientsa
-252,719 1342,522 -,188 ,8511,130 ,009 ,981 131,362 ,000 ,999 1,001
,106 ,005 ,170 22,711 ,000 ,999 1,001
(Constant)ACCBV
Model1
B Std. Error
UnstandardizedCoefficients
Beta
StandardizedCoefficients
t Sig. Tolerance VIFCollinearity Statistics
Dependent Variable: NIaa.
98
HIPOTESIS 2 Regression
Variables Entered/Removedb
BV, CFOa . EnterModel1
VariablesEntered
VariablesRemoved Method
All requested variables entered.a.
Dependent Variable: NIab.
Model Summaryb
,971a ,943 ,942 27009,14331 2,143Model1
R R SquareAdjustedR Square
Std. Error ofthe Estimate
Durbin-Watson
Predictors: (Constant), BV, CFOa.
Dependent Variable: NIab.
ANOVAb
5,00E+12 2 2,500E+12 3426,827 ,000a
3,04E+11 417 729493822,65,30E+12 419
RegressionResidualTotal
Model1
Sum ofSquares df Mean Square F Sig.
Predictors: (Constant), BV, CFOa.
Dependent Variable: NIab.
Coefficientsa
3267,063 1446,210 2,259 ,024,954 ,014 ,870 67,650 ,000 ,832 1,202,023 ,001 ,203 15,830 ,000 ,832 1,202
(Constant)CFOBV
Model1
B Std. Error
UnstandardizedCoefficients
Beta
StandardizedCoefficients
t Sig. Tolerance VIFCollinearity Statistics
Dependent Variable: NIaa.
99
HIPOTESIS 3 Regression
Variables Entered/Removedb
CFO, ACCa . EnterModel1
VariablesEntered
VariablesRemoved Method
All requested variables entered.a.
Dependent Variable: NIab.
Model Summaryb
,995a ,990 ,990 19983,55999 2,137Model1
R R SquareAdjustedR Square
Std. Error ofthe Estimate
Durbin-Watson
Predictors: (Constant), CFO, ACCa.
Dependent Variable: NIab.
ANOVAb
1,58E+13 2 7,913E+12 19814,764 ,000a
1,63E+11 409 399342670,01,60E+13 411
RegressionResidualTotal
Model1
Sum ofSquares df Mean Square F Sig.
Predictors: (Constant), CFO, ACCa.
Dependent Variable: NIab.
Coefficientsa
-2488,315 1086,445 -2,290 ,023,984 ,006 ,868 173,523 ,000 ,998 1,002,925 ,009 ,529 105,782 ,000 ,998 1,002
(Constant)ACCCFO
Model1
B Std. Error
UnstandardizedCoefficients
Beta
StandardizedCoefficients
t Sig. Tolerance VIFCollinearity Statistics
Dependent Variable: NIaa.
100
HIPOTESIS 4 Regression
Variables Entered/Removedb
BV, ACCa . EnterModel1
VariablesEntered
VariablesRemoved Method
All requested variables entered.a.
Dependent Variable: MVb.
Model Summaryb
,739a ,547 ,544 127948,973 2,039Model1
R R SquareAdjustedR Square
Std. Error ofthe Estimate
Durbin-Watson
Predictors: (Constant), BV, ACCa.
Dependent Variable: MVb.
ANOVAb
7,60E+12 2 3,801E+12 232,174 ,000a
6,30E+12 385 1,637E+101,39E+13 387
RegressionResidualTotal
Model1
Sum ofSquares df Mean Square F Sig.
Predictors: (Constant), BV, ACCa.
Dependent Variable: MVb.
Coefficientsa
71089,506 7992,772 8,894 ,0003,800 ,233 ,577 16,284 ,000 ,937 1,067
,310 ,032 ,340 9,590 ,000 ,937 1,067
(Constant)ACCBV
Model1
B Std. Error
UnstandardizedCoefficients
Beta
StandardizedCoefficients
t Sig. Tolerance VIFCollinearity Statistics
Dependent Variable: MVa.
101
HIPOTESIS 5 Regression
Variables Entered/Removedb
BV, CFOa . EnterModel1
VariablesEntered
VariablesRemoved Method
All requested variables entered.a.
Dependent Variable: MVb.
Model Summaryb
,956a ,913 ,913 90628,534 1,721Model1
R R SquareAdjustedR Square
Std. Error ofthe Estimate
Durbin-Watson
Predictors: (Constant), BV, CFOa.
Dependent Variable: MVb.
ANOVAb
2,62E+13 2 1,308E+13 1592,504 ,000a
2,48E+12 302 82135312332,86E+13 304
RegressionResidualTotal
Model1
Sum ofSquares df Mean Square F Sig.
Predictors: (Constant), BV, CFOa.
Dependent Variable: MVb.
Coefficientsa
34770,127 7304,341 4,760 ,0006,967 ,125 ,980 55,735 ,000 ,928 1,078-,273 ,042 -,114 -6,456 ,000 ,928 1,078
(Constant)CFOBV
Model1
B Std. Error
UnstandardizedCoefficients
Beta
StandardizedCoefficients
t Sig. Tolerance VIFCollinearity Statistics
Dependent Variable: MVa.
102
HIPOTESIS 6 Regression
Variables Entered/Removedb
BV, ACCa . EnterModel1
VariablesEntered
VariablesRemoved Method
All requested variables entered.a.
Dependent Variable: NIab.
Model Summaryb
,977a ,954 ,954 37326,72877 2,030Model1
R R SquareAdjustedR Square
Std. Error ofthe Estimate
Durbin-Watson
Predictors: (Constant), BV, ACCa.
Dependent Variable: NIab.
ANOVAb
6,55E+12 2 3,275E+12 2350,595 ,000a
3,15E+11 226 13932846816,86E+12 228
RegressionResidualTotal
Model1
Sum ofSquares df Mean Square F Sig.
Predictors: (Constant), BV, ACCa.
Dependent Variable: NIab.
Coefficientsa
18352,924 3044,456 6,028 ,0001,106 ,016 ,966 67,759 ,000 ,998 1,002,078 ,010 ,112 7,826 ,000 ,998 1,002
(Constant)ACCBV
Model1
B Std. Error
UnstandardizedCoefficients
Beta
StandardizedCoefficients
t Sig. Tolerance VIFCollinearity Statistics
Dependent Variable: NIaa.
103
HIPOTESIS 7 Regression
Variables Entered/Removedb
BV, CFOa . EnterModel1
VariablesEntered
VariablesRemoved Method
All requested variables entered.a.
Dependent Variable: NIab.
Model Summaryb
,992a ,984 ,983 32672,09388 1,952Model1
R R SquareAdjustedR Square
Std. Error ofthe Estimate
Durbin-Watson
Predictors: (Constant), BV, CFOa.
Dependent Variable: NIab.
ANOVAb
1,56E+13 2 7,775E+12 7283,937 ,000a
2,59E+11 243 10674657191,58E+13 245
RegressionResidualTotal
Model1
Sum ofSquares df Mean Square F Sig.
Predictors: (Constant), BV, CFOa.
Dependent Variable: NIab.
Coefficientsa
1108,684 2278,579 ,487 ,6271,016 ,010 ,933 104,148 ,000 ,841 1,189,019 ,001 ,129 14,428 ,000 ,841 1,189
(Constant)CFOBV
Model1
B Std. Error
UnstandardizedCoefficients
Beta
StandardizedCoefficients
t Sig. Tolerance VIFCollinearity Statistics
Dependent Variable: NIaa.
104
HIPOTESIS 8 Regression
Variables Entered/Removedb
CFO, ACCa . EnterModel1
VariablesEntered
VariablesRemoved Method
All requested variables entered.a.
Dependent Variable: NIab.
Model Summaryb
,998a ,997 ,997 21759,61764 1,977Model1
R R SquareAdjustedR Square
Std. Error ofthe Estimate
Durbin-Watson
Predictors: (Constant), CFO, ACCa.
Dependent Variable: NIab.
ANOVAb
3,66E+13 2 1,832E+13 38683,335 ,000a
1,15E+11 242 473480959,73,67E+13 244
RegressionResidualTotal
Model1
Sum ofSquares df Mean Square F Sig.
Predictors: (Constant), CFO, ACCa.
Dependent Variable: NIab.
Coefficientsa
-5617,629 1491,823 -3,766 ,000,998 ,005 ,686 191,167 ,000 1,000 1,000,958 ,005 ,737 205,176 ,000 1,000 1,000
(Constant)ACCCFO
Model1
B Std. Error
UnstandardizedCoefficients
Beta
StandardizedCoefficients
t Sig. Tolerance VIFCollinearity Statistics
Dependent Variable: NIaa.
105
HIPOTESIS 9 Regression
Variables Entered/Removedb
BV, ACCa . EnterModel1
VariablesEntered
VariablesRemoved Method
All requested variables entered.a.
Dependent Variable: MVb.
Model Summaryb
,967a ,935 ,935 243053,856 1,953Model1
R R SquareAdjustedR Square
Std. Error ofthe Estimate
Durbin-Watson
Predictors: (Constant), BV, ACCa.
Dependent Variable: MVb.
ANOVAb
1,74E+14 2 8,706E+13 1473,744 ,000a
1,21E+13 204 5,908E+101,86E+14 206
RegressionResidualTotal
Model1
Sum ofSquares df Mean Square F Sig.
Predictors: (Constant), BV, ACCa.
Dependent Variable: MVb.
Coefficientsa
46530,897 20452,607 2,275 ,0247,605 ,154 ,934 49,438 ,000 ,888 1,126
,378 ,082 ,087 4,611 ,000 ,888 1,126
(Constant)ACCBV
Model1
B Std. Error
UnstandardizedCoefficients
Beta
StandardizedCoefficients
t Sig. Tolerance VIFCollinearity Statistics
Dependent Variable: MVa.
106
HIPOTESIS 10 Regression
Variables Entered/Removedb
BV, CFOa . EnterModel1
VariablesEntered
VariablesRemoved Method
All requested variables entered.a.
Dependent Variable: MVb.
Model Summaryb
,951a ,904 ,903 238925,121 1,742Model1
R R SquareAdjustedR Square
Std. Error ofthe Estimate
Durbin-Watson
Predictors: (Constant), BV, CFOa.
Dependent Variable: MVb.
ANOVAb
1,26E+14 2 6,290E+13 1101,860 ,000a
1,34E+13 235 5,709E+101,39E+14 237
RegressionResidualTotal
Model1
Sum ofSquares df Mean Square F Sig.
Predictors: (Constant), BV, CFOa.
Dependent Variable: MVb.
Coefficientsa
6234,098 19322,522 ,323 ,7476,006 ,151 ,998 39,865 ,000 ,655 1,528-,298 ,088 -,085 -3,377 ,001 ,655 1,528
(Constant)CFOBV
Model1
B Std. Error
UnstandardizedCoefficients
Beta
StandardizedCoefficients
t Sig. Tolerance VIFCollinearity Statistics
Dependent Variable: MVa.
107
Uji Heterokedastisitas HIPOTESIS 1 Coefficients(a)
Unstandardized Coefficients
Standardized Coefficients
Model B Std. Error Beta t Sig. (Constant) ,300 ,212 1,417 ,158
LogACC ,000 ,037 -,001 -,009 ,993
1
LogBV ,020 ,046 ,028 ,440 ,660 a Dependent Variable: ABS HIPOTESIS 2
Coefficients(a)
Unstandardized Coefficients
Standardized Coefficients
Model B Std. Error Beta t Sig. (Constant) ,824 ,163 5,045 ,000
LogCFO -,123 ,024 -,256 -5,093 ,536
1
LogBV ,014 ,033 ,021 ,412 ,680 a Dependent Variable: ABS HIPOTESIS 3
Coefficients(a)
Unstandardized Coefficients
Standardized Coefficients
Model B Std. Error Beta t Sig. (Constant) ,275 ,131 2,101 ,036
LogACC ,085 ,032 ,150 2,702 ,072
1
LogCFO -,055 ,027 -,111 -1,995 ,067 a Dependent Variable: ABS
108
HIPOTESIS 4 Coefficients(a)
Unstandardized
Coefficients Standardized Coefficients
Model B Std. Error Beta t Sig. (Constant) ,597 ,133 4,495 ,000
LogACC ,049 ,022 ,117 2,217 ,027
1
LogBV -,091 ,026 -,185 -3,505 ,001 a Dependent Variable: ABS HIPOTESIS 5
Coefficients(a)
Unstandardized Coefficients
Standardized Coefficients
Model B Std. Error Beta t Sig. (Constant) ,639 ,144 4,423 ,000
LogCFO -,030 ,022 -,081 -1,341 ,181
1
LogBV -,042 ,030 -,085 -1,404 ,161 a Dependent Variable: ABS HIPOTESIS 6
Coefficients(a)
Unstandardized Coefficients
Standardized Coefficients
Model B Std. Error Beta t Sig. (Constant) ,380 ,251 1,515 ,131
LogACC -,072 ,044 -,118 -1,628 ,105
1
LogBV ,061 ,052 ,085 1,168 ,244 a Dependent Variable: ABS HIPOTESIS 7
Coefficients(a)
Unstandardized Coefficients
Standardized Coefficients
Model B Std. Error Beta t Sig. (Constant) ,842 ,178 4,741 ,000
LogCFO -,169 ,029 -,383 -5,767 ,412
1
LogBV ,044 ,038 ,078 1,178 ,240 a Dependent Variable: ABS
109
HIPOTESIS 8 Coefficients(a)
Unstandardized
Coefficients Standardized Coefficients
Model B Std. Error Beta t Sig. (Constant) ,280 ,173 1,618 ,107
LogACC ,100 ,040 ,182 2,525 ,122
1
LogCFO -,079 ,036 -,159 -2,202 ,286 a Dependent Variable: ABS HIPOTESIS 9
Coefficients(a)
Unstandardized Coefficients
Standardized Coefficients
Model B Std. Error Beta t Sig. (Constant) ,795 ,177 4,494 ,000
LogACC -,066 ,030 -,167 -2,201 ,029
1
LogBV -,040 ,038 -,079 -1,046 ,297 a Dependent Variable: ABS HIPOTESIS 10 Coefficients(a)
Unstandardized Coefficients
Standardized Coefficients
Model B Std. Error Beta t Sig. (Constant) ,746 ,153 4,870 ,000
CFO -,034 ,024 -,101 -1,456 ,147
1
BV -,062 ,032 -,133 -1,912 ,057 a Dependent Variable: ABS
110
Pengujian hipotesis HIPOTESIS 1 Regression
Variables Entered/Removedb
LogBV,LogACC
a . Enter
Model1
VariablesEntered
VariablesRemoved Method
All requested variables entered.a.
Dependent Variable: LogNIab.
Model Summary
,527a ,278 ,273 ,53099615Model1
R R SquareAdjustedR Square
Std. Error ofthe Estimate
Predictors: (Constant), LogBV, LogACCa.
ANOVAb
31,946 2 15,973 56,650 ,000a
82,895 294 ,282114,841 296
RegressionResidualTotal
Model1
Sum ofSquares df Mean Square F Sig.
Predictors: (Constant), LogBV, LogACCa.
Dependent Variable: LogNIab.
Coefficientsa
1,145 ,321 3,569 ,000,408 ,056 ,397 7,251 ,000,277 ,069 ,218 3,994 ,000
(Constant)LogACCLogBV
Model1
B Std. Error
UnstandardizedCoefficients
Beta
StandardizedCoefficients
t Sig.
Dependent Variable: LogNIaa.
111
HIPOTESIS 2 Regression
Variables Entered/Removedb
LogBV,LogCFO
a . Enter
Model1
VariablesEntered
VariablesRemoved Method
All requested variables entered.a.
Dependent Variable: LogNIab.
Model Summary
,647a ,419 ,416 ,49577899Model1
R R SquareAdjustedR Square
Std. Error ofthe Estimate
Predictors: (Constant), LogBV, LogCFOa.
ANOVAb
73,801 2 36,901 150,126 ,000a
102,497 417 ,246176,298 419
RegressionResidualTotal
Model1
Sum ofSquares df Mean Square F Sig.
Predictors: (Constant), LogBV, LogCFOa.
Dependent Variable: LogNIab.
Coefficientsa
1,035 ,253 4,092 ,000,544 ,037 ,578 14,598 ,000,204 ,052 ,156 3,940 ,000
(Constant)LogCFOLogBV
Model1
B Std. Error
UnstandardizedCoefficients
Beta
StandardizedCoefficients
t Sig.
Dependent Variable: LogNIaa.
112
HIPOTESIS 3 Regression
Variables Entered/Removedb
LogCFO,LogACC
a . Enter
Model1
VariablesEntered
VariablesRemoved Method
All requested variables entered.a.
Dependent Variable: LogNIab.
Model Summary
,602a ,363 ,359 ,52916362Model1
R R SquareAdjustedR Square
Std. Error ofthe Estimate
Predictors: (Constant), LogCFO, LogACCa.
ANOVAb
65,149 2 32,575 116,332 ,000a
114,526 409 ,280179,675 411
RegressionResidualTotal
Model1
Sum ofSquares df Mean Square F Sig.
Predictors: (Constant), LogCFO, LogACCa.
Dependent Variable: LogNIab.
Coefficientsa
1,543 ,201 7,663 ,000,166 ,049 ,154 3,426 ,001,484 ,042 ,514 11,475 ,000
(Constant)LogACCLogCFO
Model1
B Std. Error
UnstandardizedCoefficients
Beta
StandardizedCoefficients
t Sig.
Dependent Variable: LogNIaa.
113
HIPOTESIS 4 Karena mengalami heterokedastisitas dari kedua variabel maka tidak dapat dilakukan regresi. HIPOTESIS 5 Regression
Variables Entered/Removedb
LogBV,LogCFO
a . Enter
Model1
VariablesEntered
VariablesRemoved Method
All requested variables entered.a.
Dependent Variable: LogMVb.
Model Summary
,681a ,464 ,460 ,38833938Model1
R R SquareAdjustedR Square
Std. Error ofthe Estimate
Predictors: (Constant), LogBV, LogCFOa.
ANOVAb
39,431 2 19,715 130,731 ,000a
45,544 302 ,15184,974 304
RegressionResidualTotal
Model1
Sum ofSquares df Mean Square F Sig.
Predictors: (Constant), LogBV, LogCFOa.
Dependent Variable: LogMVb.
Coefficientsa
2,046 ,247 8,274 ,000,550 ,039 ,637 14,270 ,000,127 ,051 ,111 2,489 ,003
(Constant)LogCFOLogBV
Model1
B Std. Error
UnstandardizedCoefficients
Beta
StandardizedCoefficients
t Sig.
Dependent Variable: LogMVa.
114
HIPOTESIS 6 Regression
Variables Entered/Removedb
LogBV,LogACC
a . Enter
Model1
VariablesEntered
VariablesRemoved Method
All requested variables entered.a.
Dependent Variable: LogNIab.
Model Summary
,483a ,233 ,227 ,51624556Model1
R R SquareAdjustedR Square
Std. Error ofthe Estimate
Predictors: (Constant), LogBV, LogACCa.
ANOVAb
18,336 2 9,168 34,400 ,000a
60,231 226 ,26778,567 228
RegressionResidualTotal
Model1
Sum ofSquares df Mean Square F Sig.
Predictors: (Constant), LogBV, LogACCa.
Dependent Variable: LogNIab.
Coefficientsa
2,077 ,367 5,653 ,000,452 ,065 ,445 6,976 ,000,095 ,076 ,080 1,249 ,213
(Constant)LogACCLogBV
Model1
B Std. Error
UnstandardizedCoefficients
Beta
StandardizedCoefficients
t Sig.
Dependent Variable: LogNIaa.
115
HIPOTESIS 7 Regression
Variables Entered/Removedb
LogBV,LogCFO
a . Enter
Model1
VariablesEntered
VariablesRemoved Method
All requested variables entered.a.
Dependent Variable: LogNIab.
Model Summary
,760a ,578 ,574 ,41992420Model1
R R SquareAdjustedR Square
Std. Error ofthe Estimate
Predictors: (Constant), LogBV, LogCFOa.
ANOVAb
58,609 2 29,305 166,186 ,000a
42,850 243 ,176101,459 245
RegressionResidualTotal
Model1
Sum ofSquares df Mean Square F Sig.
Predictors: (Constant), LogBV, LogCFOa.
Dependent Variable: LogNIab.
Coefficientsa
,792 ,267 2,969 ,003,658 ,044 ,692 14,958 ,000,166 ,057 ,136 2,934 ,004
(Constant)LogCFOLogBV
Model1
B Std. Error
UnstandardizedCoefficients
Beta
StandardizedCoefficients
t Sig.
Dependent Variable: LogNIaa.
116
HIPOTESIS 8 Regression
Variables Entered/Removedb
LogCFO,LogACC
a . Enter
Model1
VariablesEntered
VariablesRemoved Method
All requested variables entered.a.
Dependent Variable: LogNIab.
Model Summary
,676a ,457 ,452 ,50002240Model1
R R SquareAdjustedR Square
Std. Error ofthe Estimate
Predictors: (Constant), LogCFO, LogACCa.
ANOVAb
50,905 2 25,452 101,800 ,000a
60,505 242 ,250111,410 244
RegressionResidualTotal
Model1
Sum ofSquares df Mean Square F Sig.
Predictors: (Constant), LogCFO, LogACCa.
Dependent Variable: LogNIab.
Coefficientsa
1,187 ,252 4,713 ,000,224 ,058 ,209 3,874 ,000,530 ,052 ,551 10,218 ,000
(Constant)LogACCLogCFO
Model1
B Std. Error
UnstandardizedCoefficients
Beta
StandardizedCoefficients
t Sig.
Dependent Variable: LogNIaa.
117
HIPOTESIS 9 Regression
Variables Entered/Removedb
LogBV,LogACC
a . Enter
Model1
VariablesEntered
VariablesRemoved Method
All requested variables entered.a.
Dependent Variable: LogMVb.
Model Summary
,631a ,398 ,393 ,39983277Model1
R R SquareAdjustedR Square
Std. Error ofthe Estimate
Predictors: (Constant), LogBV, LogACCa.
ANOVAb
21,599 2 10,799 67,553 ,000a
32,613 204 ,16054,212 206
RegressionResidualTotal
Model1
Sum ofSquares df Mean Square F Sig.
Predictors: (Constant), LogBV, LogACCa.
Dependent Variable: LogMVb.
Coefficientsa
1,769 ,309 5,715 ,000,325 ,052 ,370 6,198 ,000,422 ,066 ,380 6,367 ,000
(Constant)LogACCLogBV
Model1
B Std. Error
UnstandardizedCoefficients
Beta
StandardizedCoefficients
t Sig.
Dependent Variable: LogMVa.
118
HIPOTESIS 10 Regression
Variables Entered/Removedb
LogBV,LogCFO
a . Enter
Model1
VariablesEntered
VariablesRemoved Method
All requested variables entered.a.
Dependent Variable: LogMVb.
Model Summary
,750a ,562 ,558 ,36137694Model1
R R SquareAdjustedR Square
Std. Error ofthe Estimate
Predictors: (Constant), LogBV, LogCFOa.
ANOVAb
37,563 2 18,782 143,818 ,000a
29,253 224 ,13166,816 226
RegressionResidualTotal
Model1
Sum ofSquares df Mean Square F Sig.
Predictors: (Constant), LogBV, LogCFOa.
Dependent Variable: LogMVb.
Coefficientsa
1,597 ,249 6,417 ,000,519 ,041 ,610 12,762 ,000,279 ,051 ,262 5,471 ,000
(Constant)LogCFOLogBV
Model1
B Std. Error
UnstandardizedCoefficients
Beta
StandardizedCoefficients
t Sig.
Dependent Variable: LogMVa.
No Kode Nama Perusahaan No Kode Nama PerusahaanFood and Beverages Plastics and Glass Products
1 ADES Ades Waters Indonesia Tbk. 58 AKPI Argha Karya prima Industry Tbk.2 AQUA Aqua Golden Mississipi Tbk. 59 AMFG Asahimas Flat Glass Tbk.3 CEKA Cahaya Kalbar Tbk. 60 APLI Asiaplast Industries Tbk.4 DAVO Davomas Abadi Tbk. 61 BRNA Berlina Tbk.5 DLTA Delta Djakarta Tbk. 62 DYNA Dynaplast Tbk.6 FAST Fast Food Indonesia Tbk. 63 IGAR Kageo Igar Jaya Tbk.7 INDF Indofood Sukses Makmur Tbk. 64 LMPI Langgeng Makmur Industri Tbk.8 MYOR Mayora Indah Tbk. 65 SIMA Siwani Makmur Tbk.9 MLBI Multi Bintang Indonesia Tbk. 66 SMPL Summitplast Tbk.
10 PTSP Pioneerindo Gourmet International Tbk. 67 TRST Trias Sentosa Tbk.11 PSDN Prasidha Aneka Niaga Tbk. Cement12 SHDA Sari Husada Tbk. 68 INTP Indocement Tunggal Prakarsa Tbk.13 SKLT Sekar Laut Tbk. 69 SMGR Semen Gresik (Persero) Tbk.14 STTP Siantar Top Tbk. Metal and Allied Products15 SUBA Suba Indah Tbk. 70 ALMI Alumindo Light Metal Industry Tbk.16 AISA Tiga Pilar Sejahtera Tbk. 71 CTBN Citra Tubindo Tbk.17 TBLA Tunas Baru Lampung Tbk. 72 INAI Indal Alumunium industry Tbk.18 ULTJ Ultra Jaya Milk Tbk. 73 LMSH Lionsmesh Prima Tbk.
Tobacco Manufactures 74 LION Lion Metal Works Tbk.19 BATI BAT Indonesia Tbk. 75 PICO Pelangi Indah Canindo Tbk.20 GGRM Gudang Garam Tbk. 76 TIRA Tira Austenite Tbk.21 HMSP HM Sampoerna Tbk. Fabricated Metal Products
Textile Mill Products 77 KICI Kedaung Indah Can Tbk.22 ARGO Argo Pantes Tbk. Stone, Clay, Glass and Concrete Products23 ERTX Eratex Djaja Tbk. 78 IKAI Intikeramik Alamasri Industri Tbk.24 PAFI Panasia Filament Inti Tbk. 79 MLIA Mulia Industrindo Tbk.25 HDTX Panasia Indosyntec Tbk. 80 TOTO Surya Toto Indonesia Tbk.26 RDTX Roda Vivatex Tbk. Cables27 SSTM Sunson Textile Manufacturer Tbk. 81 KBLI GT Kabel Indonesia Tbk.28 TFCO Tifico Tbk. 82 JECC Jemblo Cable Company Tbk.
Apparel and Other Textile Products 83 KBLM Kabelindo Murni Tbk.29 MYTX Apac Citra Centertex Tbk. 84 IKBI Sumi Indo Kabel Tbk.30 ESTI Ever Shine Textile Industry Tbk. 85 VOKS Voksel Electric Tbk.31 FMII Fortune Mate Indonesia Tbk. Electronic and Office Equipment32 MYRX Hanson International Tbk. 86 ASGR Astra Graphia Tbk.33 INDR Indorama Synthetics Tbk. 87 MTDL Metrodata Electronics Tbk.34 KARW Karwell Indonesia Tbk. Automotive and Allied Products35 PBRX Pan Brothers Tex Tbk. 88 ACAP Andhi Chandra Automotive Products Tbk.36 BIMA Primarindo Asia Infrastructure Tbk. 89 ASII Astra Internasional Tbk.37 RICY Ricky Putra Globalindo Tbk. 90 AUTO Astra Otoparts Tbk.38 BATA Sepatu Bata Tbk. 91 BRAM Branta Mulia Tbk.
Lumber and Wood Products 92 GJTL Gajah Tunggal Tbk.39 BRPT Barito Pacific Timber Tbk. 93 GDYR Goodyear Indonesia Tbk.40 DSUC Daya Sakti Unggul Corporation Tbk. 94 HEXA Hexindo Adiperkasa Tbk.41 SUDI Surya Dumai Industri Tbk. 95 INDS Indospring Tbk.42 TIRT Tirta Mahakam Resources Tbk. 96 INTA Intraco Penta Tbk.
Paper and Allied Products 97 LPIN Multi Prima Sejahtera Tbk.43 FASW Fajar Surya Wisesa Tbk. 98 NIPS Nipress Tbk.44 INKP Indah Kiat Pulp and Paper Tbk. 99 SMSM Selamat Sempurna Tbk.
Sampel Keseluruhan Sampel Keseluruhan
45 TKIM Pabrik Kertas Tjiwi Kimia Tbk. 100 TURI Tunas Ridean Tbk.46 SPMA Suparma Tbk. 101 UNTR United Tractors Tbk.47 SAIP Surabaya Agung Industri Tbk. Photographic Equipment
Chemical and Allied Products 102 INTD Inter Delta Tbk.48 AKRA AKR Corporindo Tbk. 103 MDRN Modern Photo Film Company Tbk.49 BUDI Budi Acid Jaya Tbk. 104 KONI Perdana Bangun Pusaka Tbk.50 ETWA Eterindo Wahanatama Tbk. Pharmaceuticals51 LTLS Lautan Luas Tbk. 105 DVLA Darya-Varia Laboratoria Tbk.52 SOBI Sorini Corporation Tbk. 106 KLBF Kalbe Farma Tbk.53 UNIC Unggul Indah Cahaya Tbk. 107 MERK Merck Tbk.
Adhesive 108 SCPI Schering Plough Indonesia Tbk.54 DPNS Duta Pertiwi Nusantara Tbk. 109 TSPC Tempo Scan Pacific Tbk.55 EKAD Ekadharma Tape Industries Tbk. Consumer Goods56 INCI Intanwijaya Internasional Tbk. 110 TCID Mandom Indonesia Tbk.57 KKGI Resource Alam Indonesia Tbk. 111 MRAT Mustika Ratu Tbk.
112 UNVR Unilever Indonesia Tbk.
No Kode Nama Perusahaan1 AQUA Aqua Golden Mississipi Tbk.2 DAVO Davomas Abadi Tbk.3 DLTA Delta Djakarta Tbk.4 FAST Fast Food Indonesia Tbk.5 INDF Indofood Sukses Makmur Tbk.6 MYOR Mayora Indah Tbk.7 MLBI Multi Bintang Indonesia Tbk.8 SHDA Sari Husada Tbk.9 STTP Siantar Top Tbk.
10 ULTJ Ultra Jaya Milk Tbk.11 GGRM Gudang Garam Tbk.12 HMSP HM Sampoerna Tbk.13 INDR Indorama Synthetics Tbk.14 PBRX Pan Brothers Tex Tbk.15 BATA Sepatu Bata Tbk.16 TIRT Tirta Mahakam Resources Tbk.17 FASW Fajar Surya Wisesa Tbk.18 INKP Indah Kiat Pulp and Paper Tbk.19 SPMA Suparma Tbk.20 AKRA AKR Corporindo Tbk.21 BUDI Budi Acid Jaya Tbk.22 LTLS Lautan Luas Tbk.23 SOBI Sorini Corporation Tbk.24 UNIC Unggul Indah Cahaya Tbk.25 EKAD Ekadharma Tape Industries Tbk.26 INCI Intanwijaya Internasional Tbk.27 AKPI Argha Karya prima Industry Tbk.28 AMFG Asahimas Flat Glass Tbk.29 BRNA Berlina Tbk.30 DYNA Dynaplast Tbk.31 IGAR Kageo Igar Jaya Tbk.32 SIMA Siwani Makmur Tbk.33 TRST Trias Sentosa Tbk.34 INTP Indocement Tunggal Prakarsa Tbk.35 SMGR Semen Gresik (Persero) Tbk.36 CTBN Citra Tubindo Tbk.37 LION Lion Metal Works Tbk.38 TIRA Tira Austenite Tbk.39 TOTO Surya Toto Indonesia Tbk.40 ASGR Astra Graphia Tbk.41 MTDL Metrodata Electronics Tbk.42 ACAP Andhi Chandra Automotive Products Tbk.43 ASII Astra Internasional Tbk.44 AUTO Astra Otoparts Tbk.45 BRAM Branta Mulia Tbk.46 GJTL Gajah Tunggal Tbk.47 HEXA Hexindo Adiperkasa Tbk.48 INDS Indospring Tbk.49 INTA Intraco Penta Tbk.50 NIPS Nipress Tbk.
Sampel yang memiliki laba usaha positif
51 SMSM Selamat Sempurna Tbk.52 TURI Tunas Ridean Tbk.53 UNTR United Tractors Tbk.54 DVLA Darya-Varia Laboratoria Tbk.55 KLBF Kalbe Farma Tbk.56 MERK Merck Tbk.57 TSPC Tempo Scan Pacific Tbk.58 TCID Mandom Indonesia Tbk.59 MRAT Mustika Ratu Tbk.60 UNVR Unilever Indonesia Tbk.