LAMPIRAN
Lampiran 1
STATISTIK DESKRIPTIF DAN STATISTIK FREKUENSI
Statistik Deskriptif
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
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
Lampiran 2
UJI ASUMSI KLASIK
Uji Normalitas Sebelum Data Normal
Case Processing Summary
Cases 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
Extreme Values
Case Number Value
Unstandardized Residual Highest 1 932 .42219
2 872 .40593
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
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
Uji Normalitas Setelah Data Normal
Case Processing Summary
Cases
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
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)
UJI MULTIKOLINEARITAS
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
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
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
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
Lampiran 4
Tabel Durbin Watson
T=800, K=2 to 21
Lampiran 5
Data Penelitian
NO TAHUN KODE BET LIQ UKP SPI IDK KKA SIZ ROA LEV COE
1 2013 TRIL 0.394 0.039 0 0 0.75 1 5.27 -0.2 0.05 0.092
2 2013 TRIM 0.799 0.025 1 1 0.5 1 5.83 0.01 0.21 0.098
3 2013 TRIO 1.138 0.001 1 1 0.4 1 6.92 0.06 0.75 0.104
4 2013 TSPC 0.767 0.010 0 0 0.5 0 6.73 0.12 0.29 0.098
5 2013 TURI 0.971 0.013 1 1 0.2 1 6.54 0.09 0.43 0.101
6 2013 ARTA 0.498 0.018 0 0 0.5 1 5.56 0.04 0.19 0.093
7 2013 ASBI 0.62 0.022 0 0 0.2 1 5.59 0.05 0.7 0.095
8 2013 ASDM 0.626 0.008 1 1 0 1 6.04 0.03 0.82 0.095
9 2013 ASII 1.049 0.020 1 1 0.36 1 8.33 0.1 0.5 0.103
10 2013 ASJT 0.355 0.000 0 0 0.5 1 5.47 0.02 0.39 0.091
11 2013 IKBI 0.531 0.000 1 0 0.4 1 5.82 0.03 0.26 0.094
12 2013 INAI 0.718 0.016 0 0 0.25 1 5.88 0.01 0.84 0.097
13 2013 INCI 0.632 0.080 0 0 0.33 0 5.13 0.08 0.07 0.096
14 2013 INCO 0.951 0.019 1 1 0.1 1 7.45 0.02 0.25 0.101
15 2013 INDX 0.789 0.048 0 0 0.33 1 5.17 0.11 0.12 0.098
16 2013 INTA 1.082 0.053 1 1 0.33 1 6.68 -0.05 0.93 0.103
17 2013 IPOL 0.719 0.012 0 0 0.33 1 6.53 0.03 0.45 0.097
794 2016 TIRT 1.118 0.021 0 0 0.5 1 5.91 0 0.84 0.474
795 2016 TKIM 0.982 0.004 0 1 0.5 1 7.56 0 0.58 0.066
796 2016 TLKM 0.731 0.252 1 1 0.43 1 8.25 0.16 0.41 0.066
797 2016 TMAS 0.954 0.021 1 1 0.67 1 6.4 0.09 0.61 0.066
798 2016 TMPO 1.103 0.143 0 0 0.4 1 5.53 -0.04 0.6 0.469
799 2016 TOWR 0.449 0.039 1 1 0.33 1 7.4 0.12 0.57 0.066
