92
LAMPIRAN 1
–
TABULASI DATA
2015
NAMA KAP ASI UK AT KK KL EPR UK PER Leverage Profitabilitas
93
NAMA KAP ASI UK AT KK KL EPR UK PER Leverage Profitabilitas
94
NAMA KAP ASI UK AT KK KL EPR UK PER Leverage Profitabilitas
96
NAMA KAP ASI UK AT KK KL EPR UK PER Leverage Profitabilitas
97
2014
NAMA KAP ASI UK AT KK KL EPR UK PER Leverage Profitabilitas
99
NAMA KAP ASI UK AT KK KL EPR UK PER Leverage Profitabilitas
100
NAMA KAP ASI UK AT KK KL EPR UK PER Leverage Profitabilitas
101
2013
NAMA KAP ASI UK AT KK KL EPR UK PER Leverage Profitabilitas
103
NAMA KAP ASI UK AT KK KL EPR UK PER Leverage Profitabilitas
104
NAMA KAP ASI UK AT KK KL EPR UK PER Leverage Profitabilitas
105
NAMA KAP ASI UK AT KK KL EPR UK PER Leverage Profitabilitas
107
NAMA KAP ASI UK AT KK KL EPR UK PER Leverage Profitabilitas
109
NAMA KAP ASI UK AT KK KL EPR UK PER Leverage Profitabilitas
110
2011
NAMA KAP ASI UK AT KK KL EPR UK PER Leverage Profitabilitas
111
NAMA KAP ASI UK AT KK KL EPR UK PER Leverage Profitabilitas
112
NAMA KAP ASI UK AT KK KL EPR UK PER Leverage Profitabilitas
113
NAMA KAP ASI UK AT KK KL EPR UK PER Leverage Profitabilitas
114
Lampiran 2
STATISTIK DESKRIPTIF DAN STATISTIK
FREKUENSI
Statistik Deskriptif
Descriptive Statistics
N Minimum Maximum Mean Std. Deviation
Cost_of_Equity 630 -.36 .50 .0576 .08424
Auditor_spesialisasi_Industri 630 .00 1.00 .2222 .41607
Ukuran_KAP 630 .00 1.00 .5159 .50015
Audit_tenure 630 1.00 6.00 3.1714 1.60360
Kepemilikan_keluarga 630 .00 86.72 17.3787 23.70481
Kualitas_Laba 630 -1.97 .57 -.0927 .20112
ukuran_perusahaan 630 9.99 13.96 12.2842 .69258
leverage 630 .00 2.40 .4665 .21836
profitabilitas 630 -.21 .35 .0461 .05874
Valid N (listwise) 630
Statistik Frekuensi
Auditor_spesialisasi_Industri
Cumulative
Frequency Percent Valid Percent Percent
Valid non spesialisasi 490 77.8 77.8 77.8
spesialisasi 140 22.2 22.2 100.0
Total 630 100.0 100.0
Ukuran_KAP
Cumulative
Frequency Percent Valid Percent Percent
Valid non Big 4 305 48.4 48.4 48.4
Big 4 325 51.6 51.6 100
115
Audit_tenure
Cumulative
Frequency Percent Valid Percent Percent
Valid 1 109 17.3 17.3 17.3
2 148 23.5 23.5 40.8
3 118 18.7 18.7 59.5
4 106 16.8 16.8 76.3
5 79 12.5 12.5 88.9
6 70 11.1 11.1 100.0
Total 630 100.0 100.0
Kepemilikan Keluarga
Jumlah
Persentase
Kepemilikan Keluarga
Perusahaan
Persentase
Kumulatif
Dibawah 20%
427
70.9
67.8
21% - 30%
40
7.2
74.1
31% - 40%
25
4.5
78.1
41% - 50%
20
3.5
81.3
51% - 60%
60
10.3
90.8
61% - 70%
35
6.5
96.3
71% - 80%
13
2.3
98.4
81% - 100%
10
1.8
100
116
Lampiran 3
UJI ASUMSI KLASIK
Uji Normalitas Sebelum Data Normal
117
Uji Multikolinieritas
Coefficientsa
Standardized
Unstandardized Coefficients Coefficients Collinearity Statistic
Model B Std. Error Beta t Sig. Tolerance VIF
1 (Constant) .137 .047 2.897 .004
Auditor_si -.018 .007 -.090 -2.697 .007 .785 1.274
Ukuran_KAP .000 .006 -.004 -.107 .915 .692 1.445
Audit_tenure .006 .002 .092 2.867 .004 .846 1.182
Kepemilikan_kel -8.296 .000 -.024 -.816 .415 .973 1.028
Kualitas_Laba -5.833 .000 -.012 -4.955 .000 .989 1.011
ukuran_per -.011 .004 -.089 -2.642 .008 .769 1.300
leverage -.019 .012 -.050 -1.665 .096 .962 1.039
profitabilitas .956 .043 .665 22.041 .000 .964 1.038
a. Dependent Variable:Cost_of_Equity
Uji Autokorelasi
b Model SummaryAdjusted R Std. Error of the
Model R R Square Square Estimate Durbin-Watson
1 .675 a .456 .449 .06255 2.022
a. Predictors: (Constant), profitabilitas, Kepemilikan_keluarga, Ukuran_KAP,
Kualitas_Laba, leverage, Audit_tenure, Auditor_spesialisasi_Industri,
ukuran_perusahaan
b. Dependent Variable: Cost_of_Equity
Uji Heterokedastisitas
Coefficientsa
Standardized
Unstandardized Coefficients Coefficients
Model B Std. Error Beta t Sig.
1 (Constant) .055 .032 1.721 .086
Auditor_spesialisasi_Industri -.002 .005 -.019 -.439 .661
Ukuran_KAP .010 .004 .121 1.415 .160
Audit_tenure -.002 .001 -.071 -1.694 .091
Kepemilikan_keluarga .000 .000 -.064 -1.637 .102
Kualitas_Laba -9.043 .000 -.035 -.900 .368
ukuran_perusahaan -.002 .003 -.032 -.728 .467
leverage .031 .008 .158 .707 .480
profitabilitas .127 .029 .173 .182 .856
118
Lampiran 4
PENGUJIAN HIPOTESIS
Uji F
Uji
Adjusted R Square
(Koefisien Determinasi)
b
Model Summary
Adjusted R Std. Error of the
Model R R Square Square Estimate
1 .675 a .456 .449 .06255
a. Predictors: (Constant), profitabilitas, Kepemilikan_keluarga, Ukuran_KAP,
Kualitas_Laba, leverage, Audit_tenure, Auditor_spesialisasi_Industri,
ukuran_perusahaan
119
Uji Signifikansi Individual (Uji T)
Coefficients a
Standardized
Unstandardized Coefficients Coefficients
Model B Std. Error Beta t Sig.
1 (Constant) .137 .047 2.897 .004
Auditor_spesialisasi_Industri -.018 .007 -.090 -2.697 .007
Ukuran_KAP .000 .006 -.004 -.107 .915
Audit_tenure .006 .002 .092 2.867 .004
Kepemilikan_keluarga -8.296 .000 -.024 -.816 .415
Kualitas_Laba -5.833 .000 -.012 -4.955 .000
ukuran_perusahaan -.011 .004 -.089 -2.642 .008
leverage -.019 .012 -.050 -1.665 .096
profitabilitas .956 .043 .665 22.041 .000
