Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan dan Dividend Payout Ratio Terhadap Income Smoothing Pada Perusahaan Wholesale (Grosir) Yang Terdaftar di BEI Periode 2011 - 2014

63

LAMPIRAN

Descriptive Statistics

N Minimum Maximum Mean Std. Deviation

Profitabilitas 64 .04 27.49 5.1622 4.65196

Leverage 64 .02 .88 .4936 .22505

Ukuran Perusahaan 64 10.05 17.91 14.1976 1.71342

DPR 64 5.42 71.59 35.4069 18.78371

Income 64 693.00 7784577.00 591536.5000 1.69648E6

Valid N (listwise) 64

Model Summaryb

Model R R Square

Adjusted R Square

Std. Error of the

Estimate Durbin-Watson

1 .712a _{.507 .473 12.31490 2.801}

a. Predictors: (Constant), DPR, Profitabilitas, Ukuran Perusahaan, Leverage b. Dependent Variable: Income

ANOVAb

Model Sum of Squares df Mean Square F Sig.

1 Regression 9183.864 4 2295.966 15.139 .000a

Residual 8947.751 59 151.657

Total 18131.615 63

a. Predictors: (Constant), DPR, Profitabilitas, Ukuran Perusahaan, Leverage b. Dependent Variable: Income

Coefficientsa

Model

Unstandardized Coefficients

Standardized Coefficients

t Sig.

Collinearity Statistics

B Std. Error Beta Tolerance VIF

1 (Constant) -77.889 13.106 -5.943 .000

Profitabilitas .514 .353 .141 1.458 .150 .894 1.119

Leverage -22.906 7.464 -.304 -3.069 .003 .853 1.172

Ukuran Perusahaan

6.038 .979 .610 6.169 .000 .856 1.168

DPR .190 .088 .211 2.162 .035 .882 1.134

a. Dependent Variable: Income

64

One-Sample Kolmogorov-Smirnov Test

Unstandardized Residual

N 64

Normal Parametersa,,b _{Mean .0000000}

Std. Deviation 11.91754172

Most Extreme Differences Absolute .164

Positive .164

Negative -.096

Kolmogorov-Smirnov Z 1.315

Asymp. Sig. (2-tailed) .063

a. Test distribution is Normal. b. Calculated from data.

65

Runs Test

Unstandardized Residual

Test Valuea _-2.57105

Cases < Test Value 32

Cases >= Test Value 32

Total Cases 64

Number of Runs 40

Z 1.764

Asymp. Sig. (2-tailed) .078

a. Median

Coefficientsa

Model

Unstandardized Coefficients

Standardized Coefficients

t Sig.

B Std. Error Beta

1 (Constant) -10.652 10.989 -.969 .336

Profitabilitas .353 .296 .153 1.193 .238

Leverage -7.443 6.258 -.156 -1.189 .239

Ukuran Perusahaan 1.293 .821 .206 1.576 .120

DPR .107 .074 .187 1.453 .151

a. Dependent Variable: abs_residual_Glejser

Tabel Distribusi F

Tingkat Signifikansi

df1

df2

F Tabel

0.05

4

54

2.542918

0.05

4

55

2.539689

0.05

4

56

2.536579

0.05

4

57

2.533583

0.05

4

58

2.530694

0.05

4

59

2.527907

0.05

4

60

2.525215

0.05

4

61

2.522615

0.05

4

62

2.520101

0.05

4

63

2.51767

0.05

4

64

2.515318

0.05

4

65

2.51304

0.05

4

66

2.510833

0.05

4

67

2.508695

Tabel Distribusi T

Derajat Bebas

Tingkat Signifikansi

T Tabel

22

0.05

2.073873

66

23

0.05

2.068658

24

0.05

2.063899

25

0.05

2.059539

26

0.05

2.055529

27

0.05

2.05183

28

0.05

2.048407

29

0.05

2.04523

30

0.05

2.042272

31

0.05

2.039513

32

0.05

2.036933

33

0.05

2.034515

34

0.05

2.032244

35

0.05

2.030108

36

0.05

2.028094

37

0.05

2.026192

38

0.05

2.024394

39

0.05

2.022691

40

0.05

2.021075

41

0.05

2.019541

42

0.05

2.018082

43

0.05

2.016692

44

0.05

2.015368

45

0.05

2.014103

46

0.05

2.012896

47

0.05

2.01174

48

0.05

2.010635

49

0.05

2.009575

50

0.05

2.008559

51

0.05

2.007584

52

0.05

2.006647

53

0.05

2.005746

54

0.05

2.004879

55

0.05

2.004045

56

0.05

2.003241

57

0.05

2.002465

58

0.05

2.001717

59

0.05

2.000995

60

0.05

2.000298

61

0.05

1.999624

62

0.05

1.998971

63

0.05

1.998341

64

0.05

1.99773

65

0.05

1.997138

66

0.05

1.996564