LAMPIRAN : OUTPUT SPSS Statistik Deskriptif Descriptive Statistics N Minimum Maximum Mean Std. Deviation Daabs 95.0022.0902.03744.0226569 CAR 95.0789.339.43306.0463305 RORA 95 -.447.8074.052244.29802 ROA 95 -.0779.0306.02746.040943 NPM 95-3.9826.5772.346256.6750807 LDR 95.277.708.820533.360098 Valid N (listwise) 95
Uji Asumsi Klasik Penghitungan Manajemen Laba Uji Normalitas (Sebelum Data Normal) Case Processing Summary Cases Valid Missing Total N Percent N Percent N Percent 35 00.0% 0 0.0% 35 00.0% Descriptives Statistic Std. Error Mean 0E-7.0898458 95% Confidence Interval for Mean Lower Bound -.0375482 Upper Bound.0375482 5% Trimmed Mean -.0247226 Median -.0295448 Variance.049 Std. Deviation.22058087 Minimum -.3649 Maximum 2.02325 Range 2.3886 Interquartile Range.08966 Skewness 6.655.209 Kurtosis 56.222.44 Extreme Values Case Number Value 23 2.02325 2 79.03346 Highest 3 38.44626 4 65.26787 5 8.25554 66 -.3649 2 39 -.27259 Lowest 3 0 -.8248 4 56 -.6946 5 32 -.6504 Tests of Normality Kolmogorov-Smirnov a Shapiro-Wilk Statistic df Sig. Statistic df Sig..269 35.000.448 35.000 a. Lilliefors Significance Correction
Uji Normalitas (Setelah Data Normal) Case Processing Summary Cases Valid Missing Total N Percent N Percent N Percent 05 00.0% 0 0.0% 05 00.0% Descriptives Statistic Std. Error Mean 0E-7.0043780 95% Confidence Interval for Mean Lower Bound -.0085624 Upper Bound.0085624 5% Trimmed Mean.000092 Median.0006054 Variance.002 Std. Deviation.04424430 Minimum -.2258 Maximum.0896 Range.2220 Interquartile Range.06093 Skewness -.039.236 Kurtosis -.282.467 Extreme Values Case Number Value 04.0896 2 05.0877 Highest 3 0.08693 4 00.08569 5 99.0880 3 -.2258 2 4 -.09424 Lowest 3 -.07734 4 8 -.07662 5 2 -.0725 Tests of Normality Kolmogorov-Smirnov a Shapiro-Wilk Statistic df Sig. Statistic df Sig..046 05.200 *.990 05.68 *. This is a lower bound of the true significance. a. Lilliefors Significance Correction
Uji Heteroskedastisitas Variables Entered/Removed a Model Variables Entered Variables Removed DNPA, CO, LOAN, NPA b a. Dependent Variable: absolut b. All requested variables entered.. Enter Method Model Summary Model R R Square Adjusted R Square Std. Error of the Estimate.207 a.043.004.02566 a. Predictors: (Constant), DNPA, CO, LOAN, NPA ANOVA a Model Sum of Squares df Mean Square F Sig. Regression.003 4.00.7.353 b Residual.066 00.00 Total.069 04 a. Dependent Variable: absolut b. Predictors: (Constant), DNPA, CO, LOAN, NPA Coefficients a Model Unstandardized Coefficients Standardized Coefficients B Std. Error Beta (Constant).037.007 5.322.000 CO.039.06.065.642.522 LOAN -.00.00 -.0 -.94.363 NPA.027.05.257.838.069 DNPA.024.05.230.635.05 a. Dependent Variable: absolut t Sig.
Uji Multikolinearitas dan Autokorelasi Variables Entered/Removed a Model Variables Entered Variables Removed DNPA, CO, LOAN, NPA b a. Dependent Variable: ALLO b. All requested variables entered.. Enter Method Model Summary b Model R R Square Adjusted R Std. Error of the Durbin-Watson Square Estimate.976 a.952.950.045205 2.077 a. Predictors: (Constant), DNPA, CO, LOAN, NPA b. Dependent Variable: ALLO ANOVA a Model Sum of Squares df Mean Square F Sig. Regression 4.020 4.005 493.644.000 b Residual.204 00.002 Total 4.224 04 a. Dependent Variable: ALLO b. Predictors: (Constant), DNPA, CO, LOAN, NPA Model Coefficients a Unstandardized Standardized t Sig. Collinearity Coefficients Coefficients Statistics B Std. Error Beta Tolerance VIF (Constant).053.02 4.347.000 CO.007.08.00.065.948.932.073 LOAN -.006.002 -.07-2.877.005.786.272 NPA.797.026.962 30.67.000.490 2.040 DNPA -.027.026 -.032 -.023.309.485 2.064 a. Dependent Variable: ALLO
Uji Asumsi Klasik Pengujian Hipotesis Uji Normalitas (Sebelum Data Normal) Case Processing Summary Cases Valid Missing Total N Percent N Percent N Percent 05 00.0% 0 0.0% 05 00.0% Descriptives Statistic Std. Error Mean 0E-7.00269285 95% Confidence Interval for Mean Lower Bound -.0053400 Upper Bound.0053400 5% Trimmed Mean -.00242 Median -.004984 Variance.00 Std. Deviation.02759353 Minimum -.03700 Maximum.09689 Range.3388 Interquartile Range.03369 Skewness.55.236 Kurtosis.439.467 Extreme Values Case Number Value 46.09689 2 70.08543 Highest 3 26.07756 4 92.0645 5 0.0585 30 -.03700 2 4 -.03635 Lowest 3 6 -.03625 4 27 -.03392 5 79 -.03387 Tests of Normality Kolmogorov-Smirnov a Shapiro-Wilk Statistic df Sig. Statistic df Sig..32 05.000.95 05.000 a. Lilliefors Significance Correction
Uji Normalitas (Setelah Data Normal) Case Processing Summary Cases Valid Missing Total N Percent N Percent N Percent 95 00.0% 0 0.0% 95 00.0% Descriptives Statistic Std. Error Mean 0E-7.0028308 95% Confidence Interval for Mean Lower Bound -.0043345 Upper Bound.0043345 5% Trimmed Mean -.000458 Median -.00762 Variance.000 Std. Deviation.0227798 Minimum -.03326 Maximum.0578 Range.08504 Interquartile Range.02858 Skewness.662.247 Kurtosis -.43.490 Extreme Values Case Number Value.0578 2 2.055 Highest 3 4.05073 4 3.05069 5 5.04237 95 -.03326 2 94 -.0370 Lowest 3 93 -.03005 4 92 -.02970 5 86 -.02932 Tests of Normality Kolmogorov-Smirnov a Shapiro-Wilk Statistic df Sig. Statistic df Sig..074 95.200 *.95 95.00 *. This is a lower bound of the true significance. a. Lilliefors Significance Correction
Uji Heteroskedastisitas Variables Entered/Removed a Model Variables Entered Variables Removed LDR, RORA, NPM, CAR, ROA b a. Dependent Variable: absolute2 b. All requested variables entered.. Enter Method Model Summary Model R R Square Adjusted R Square Std. Error of the Estimate.22 a.049 -.004.0275 a. Predictors: (Constant), LDR, RORA, NPM, CAR, ROA ANOVA a Model Sum of Squares df Mean Square F Sig. Regression.00 5.000.96.474 b Residual.04 89.000 Total.05 94 a. Dependent Variable: absolute2 b. Predictors: (Constant), LDR, RORA, NPM, CAR, ROA Coefficients a Model Unstandardized Coefficients Standardized Coefficients B Std. Error Beta (Constant).05.00.506.36 CAR.020.030.074.670.504 RORA -.009.006 -.6 -.528.30 ROA -.093.95 -.03 -.476.635 NPM.005.004.244..269 LDR -.00.00 -.005 -.050.960 a. Dependent Variable: absolute2 t Sig.
Uji Multikolinearitas dan Autokorelasi dan Hipotesis Variables Entered/Removed a Model Variables Entered Variables Removed LDR, RORA, NPM, CAR, ROA b. Enter Method a. Dependent Variable: DAabs b. All requested variables entered. Model Summary b Model R R Square Adjusted R Std. Error of the Durbin-Watson Square Estimate.344 a.8.068.028675 2.023 a. Predictors: (Constant), LDR, RORA, NPM, CAR, ROA b. Dependent Variable: DAabs ANOVA a Model Sum of Squares df Mean Square F Sig. Regression.006 5.00 2.382.045 b Residual.043 89.000 Total.048 94 a. Dependent Variable: DAabs b. Predictors: (Constant), LDR, RORA, NPM, CAR, ROA Model Coefficients a Unstandardized Standardized t Sig. Collinearity Coefficients Coefficients Statistics B Std. Error Beta Tolerance VIF (Constant).079.07 4.759.000 CAR -.037.052 -.075 -.70.480.88.36 RORA -.02.00 -.5 -.37.026.966.035 ROA -.08.335 -.0-3.053.008.228 4.377 NPM -.007.007 -.206 -.974.333.22 4.57 LDR -.042.07 -.254-2.468.05.939.065 a. Dependent Variable: DAabs