INPUT DATA TIAP
VARIABEL
No Tahun Kode TAC / TA t-1 ΔREV / TA t-1 PPE / TA t-1 ΔREV - ΔREC
66 2011 INCO 5.9414 -577.2423 721.0875 -11494912153280 -575.9086 0.015 -38.5859 -64.1768 -102.7477 108.6890 108.6890
OUTPUT DATA
LAMPIRAN 2
UJI ASUMSI KLASIK
DAN PENGHITUNGAN
UJI ASUMSI KLASIK PENGHITUNGAN MANAJEMEN LABA
UJI NORMALITAS (SEBELUM DATA NORMAL)
Case Processing Summary
Cases
Valid
Missing
Total
N
Percent
N
Percent
N
Percent
Unstandardized Residual
93
100.0%
0
0.0%
93
100.0%
Descriptives
Statistic
Std. Error
Unstandardized Residual Mean
0E-7 .41264777
95% Confidence Interval
for Mean
Lower Bound
-.8195541
Upper Bound
.8195541
5% Trimmed Mean
-.4865399
Median
-.4894765
Variance
15.836
Std. Deviation
3.97943097
Minimum
-2.41832
Maximum
36.56936
Range
38.98768
Interquartile Range
.13653
Skewness
8.770
.250
Kurtosis
80.029
.495
M-Estimators
Huber's
M-Estimator
aTukey's
Biweight
bHampel's
M-Estimator
cAndrews' Wave
dUnstandardized Residual
-.4883622
-.4915639
-.4908879
-.4916874
a. The weighting constant is 1,339.
b. The weighting constant is 4,685.
Percentiles
Unstandardized Residual
Highest
1
84
36.56936
UJI NORMALITAS (SETELAH DATA NORMAL)
Case Processing Summary
Cases
Valid
Missing
Total
N
Percent
N
Percent
N
Percent
Unstandardized Residual
87
100.0%
0
0.0%
87
100.0%
Descriptives
Statistic
Std. Error
Unstandardized Residual Mean
0E-7 .00918825
95% Confidence Interval
for Mean
Lower Bound
-.0182656
Upper Bound
.0182656
5% Trimmed Mean
-.0005519
Median
-.0024108
Variance
.007
Std. Deviation
.08570228
Minimum
-.23523
Maximum
.25077
Range
.48600
Interquartile Range
.11385
Skewness
.092
.258
Kurtosis
1.206
.511
M-Estimators
Huber's
M-Estimator
aTukey's
Biweight
bHampel's
M-Estimator
cAndrews' Wave
dUnstandardized Residual
-.0007674
-.0011052
-.0002102
-.0010784
a. The weighting constant is 1,339.
b. The weighting constant is 4,685.
Percentiles
Unstandardized Residual
Highest
1
86
.25077
2
85
.23621
*. This is a lower bound of the true significance.
UJI HETEROKEDASTISITAS
Variables Entered/Removed
bModel
Variables
Entered
Variables
Removed
Method
1
PPE_TA,
REV_TA
b. Enter
a. Dependent Variable: ABS
b. All requested variables entered.
Model Summary
Model
R
R Square
Adjusted R
Square
Std. Error of the
Estimate
1
.161
a.026
.003
.05632376
a. Predictors: (Constant), PPE_TA, REV_TA
ANOVA
aModel
Sum of Squares
Df
Mean Square
F
Sig.
1
Regression
.007
2
.004
1.111
.334
bResidual
.266
84
.003
Total
.274
86
a. Dependent Variable: ABS
b. Predictors: (Constant), PPE_TA, REV_TA
Coefficients
aModel
Unstandardized Coefficients
Standardized
Coefficients
t
Sig.
B
Std. Error
Beta
UJI MULTIKOLINEARITAS
Coefficients
aModel
Unstandardized
Coefficients
Standardized
Coefficients
t
Sig.
Collinearity
Statistics
B
Std. Error
Beta
Tolerance
VIF
1
(Constant)
.015
.012
1.208
.230
REV_TA
.067
.014
1.102
4.844
.000
.165
6.405
PPE_TA
-.089
.028
-.726
-3.189
.002
.165
6.405
a. Dependent Variable: TAC_TA
UJI AUTOKORELASI
Model Summary
bModel
R
R Square
Adjusted R
Square
Std. Error of the
Estimate
Durbin-Watson
1
.529
a.280
.263
.0867165
2.180
a. Predictors: (Constant), PPE_TA, REV_TA
PENGUJIAN PENGHITUNGAN MANAJEMEN LABA
Variables Entered/Removed
bModel
Variables
Entered
Variables
Removed
Method
1
PPE_TA,
REV_TA
b. Enter
a. Dependent Variable: TAC_TA
b. All requested variables entered.
Model Summary
bModel
R
R Square
Adjusted R
Square
Std. Error of the
Estimate
Durbin-Watson
1
.529
a.280
.263
.0867165
2.180
a. Predictors: (Constant), PPE_TA, REV_TA
b. Dependent Variable: TAC_TA
ANOVA
bModel
Sum of Squares
df
Mean Square
F
Sig.
1
Regression
.246
2
.123
16.347
.000
bResidual
.632
84
.008
Total
.878
86
a. Dependent Variable: TAC_TA
b. Predictors: (Constant), PPE_TA, REV_TA
Coefficients
aModel
Unstandardized
Coefficients
Standardized
Coefficients
t
Sig.
Collinearity
Statistics
B
Std. Error
Beta
Tolerance
VIF
1
(Constant)
.015
.012
1.208
.230
LAMPIRAN 3
OUTPUT DATA
UJI ASUMSI KLASIK
DAN PENGUJIAN
UJI ASUMSI KLASIK HIPOTESIS
UJI NORMALITAS (SEBELUM DATA NORMAL 87 DATA)
Case Processing Summary
5% Trimmed Mean
-.0054756
Median
-.0153143
a b
Hampel's M-
Estimator
cAndrews'
Wave
dUnstandardized Residual
-.0089877
-.0129159
-.0100384
-.0129096
a. The weighting constant is 1.339.
b. The weighting constant is 4.685.
c. The weighting constants are 1.700, 3.400, and 8.500
d. The weighting constant is 1.340*pi.
Percentiles
Tukey's Hinges
Unstandardi
zed Residual
-Extreme Values
Case Number
Value
Unstandardized Residual
Highest
1
14
.19792
2
5
.16723
3
31
.16627
4
60
.16544
5
51
.11535
Lowest
1
85
-.07856
2
54
-.07165
3
23
-.06963
4
38
-.06752
5
82
-.06039
Tests of Normality
Kolmogorov-Smirnov
aShapiro-Wilk
UJI NORMALITAS (SEBELUM DATA NORMAL 79 DATA)
Case Processing Summary
Cases
Valid
Missing
Total
N
Percent
N
Percent
N
Percent
Unstandardized Residual
79
100.0%
0
0.0%
79
100.0%
Descriptives
Statistic
Std. Error
Unstandardized Residual
Mean
0E-7
.00614234
95% Confidence Interval for
Mean
Lower Bound
-.0122285
Upper Bound
.0122285
5% Trimmed Mean
-.0052019
Median
-.0125081
Variance
.003
Std. Deviation
.05459431
Minimum
-.07248
Maximum
.19439
Range
.26687
Interquartile Range
.05058
Skewness
1.519
.271
Kurtosis
2.569
.535
M-Estimators
Huber's
M-Estimator
Tukey's
Biweight
a
Hampel's
M-Estimator
b c
Andrews' Wave
dUnstandardized Residual
-.0108471
-.0164923
-.0125552
-.0165574
a. The weighting constant is 1.339.
b. The weighting constant is 4.685.
UJI NORMALITAS (SEBELUM DATA NORMAL 69 DATA)
Case Processing Summary
Cases
Valid
Missing
Total
N
Percent
N
Percent
N
Percent
Unstandardized Residual
69
100.0%
0
0.0%
69
100.0%
Descriptives
Statistic
Std. Error
Unstandardized Residual
Mean
0E-7
.00416838
95% Confidence Interval for
Mean
Lower Bound
-.0083179
Upper Bound
.0083179
5% Trimmed Mean
-.0010751
Median
-.0080591
Variance
.001
Std. Deviation
.03462514
Minimum
-.06444
Maximum
.08154
Range
.14598
Interquartile Range
.04508
Skewness
.671
.289
Kurtosis
-.187
.570
M-Estimators
Huber's
M-Estimator
aTukey's Biweight
Hampel's
M-Estimator
b
c
Andrews' Wave
dUnstandardized Residual
-.0049807
-.0080779
-.0042627
-.0082639
a. The weighting constant is 1.339.
b. The weighting constant is 4.685.
UJI NORMALITAS (SETELAH DATA NORMAL)
Case Processing Summary
Cases
Valid
Missing
Total
N
Percent
N
Percent
N
Percent
Unstandardized Residual
59
100.0%
0
0.0%
59
100.0%
Descriptives
Statistic
Std. Error
Unstandardized Residual
Mean
0E-7
.00325414
95% Confidence Interval for
Mean
Lower Bound
-.0065139
Upper Bound
.0065139
5% Trimmed Mean
-.0012712
Median
-.0020837
Variance
.001
Std. Deviation
.02499553
Minimum
-.03829
Maximum
.06204
Range
.10033
Interquartile Range
.03280
Skewness
.685
.311
Kurtosis
.046
.613
M-Estimators
Huber's
M-Estimator
aTukey's Biweight
Hampel's
M-Estimator
b
c