LAMPIRAN
Lampiran 1
Daftar Sampel yang Memenuhi Kriteria
Lampiran 2
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Lampiran 5
Tabulasi Hasil Perhitungan Perubahan Nilai Kredit yang Diberikan (∆NLOANit) Sampel Penelitian Tahun 2019-2013
Lampiran 6
Tabulasi Hasil Perhitungan Nondiscretionary Accrual Loan Loss Provission (NDLLPit) Sampel Penelitian Tahun 2019-2013
Lampiran 7
Tabulasi Hasil Perhitungan Discretionary Accrual Loan Loss Provission (DLLPit) Sampel Penelitian Tahun 2019-2013
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Lampiran 12
Data Awal (Sebelum Transformasi Ln)
-0.0098 1 29.73 9.69 1.00
-0.0060 1 29.60 6.88 0.85
0.0060 1 30.99 8.69 2.25
0.0107 1 33.84 6.74 3.85
-0.0001 1 31.87 10.18 0.99
0.0065 1 33.59 7.11 1.68
0.0035 1 29.93 8.49 0.95
0.0115 1 34.07 6.89 2.41
-0.0382 1 32.51 10.35 1.05
0.0335 1 30.31 9.60 1.02
-0.0088 1 32.85 4.84 1.78
-0.0240 1 29.83 11.54 1.80
-0.0193 1 30.03 6.30 1.85
0.0125 1 34.23 6.72 2.64
-0.0005 1 29.03 6.17 0.70
0.0011 1 33.02 7.45 1.12
-0.0067 1 32.58 10.33 1.70
-0.0030 1 32.74 10.74 1.25
-0.0053 1 28.91 6.92 1.24
0.0028 1 31.87 6.03 2.45
0.0030 1 30.58 10.66 0.50
-0.0359 1 30.68 7.11 0.51
-0.0204 1 30.81 8.96 3.97
-0.0074 1 29.70 6.65 0.72
-0.0064 1 31.83 9.86 2.33
0.0107 1 32.21 6.23 1.11
0.0095 1 32.73 7.22 0.86
Lampiran 13
HASIL PENGOLAHAN DATA DENGAN SPSS 20 Hasil Pengujian Statistik Deskriptif Awal (Sebelum Transformasi Ln)
Descriptive Statistics N Minimu
m
Maximum Mean Std. Deviation DLLPit 145 -.054630 .083720 .00018987 .018264466
IFRS 145 0 1 .80 .401
SIZE 145 27.99 34.23 30.9642 1.70758
DER 145 .000000 15.620000 8.70319495 2.629006744
PBV 145 .00 5.89 1.9336 1.14358
Valid N
(listwise) 145
b. Analisis Statistik dengan Uji Kolmogorov – Smirnov (Sebelum
Asymp. Sig. (2-tailed) .002
-4.44 1 33.94 7.50
Hasil Pengujian Statistik Deskriptif Setelah Transformasi Ln Descriptive Statistics
N Minimum Maximum Mean Std. Deviation
LN_DLLPit 82 -8.49 -2.48 -5.1768 1.14055
IFRS 82 0 1 .82 .389
SIZE 82 28.076746 34.228303 31.2332866
3 1.815003813 DER 82 4.800000 15.450000 8.74885287 2.183850616 PBV 82 .503888 5.890000 2.05314693 1.173033562 Valid N
Hasil Uji Normalitas dengan Kolmogorov- Smirnov (Setelah Transformasi Ln)
One-Sample Kolmogorov-Smirnov Test Unstandardiz
ed Residual
N 82
Normal Parametersa,b
Mean 0E-7
Std.
Deviation 1.12651367 Most Extreme
Differences
Absolute .089
Positive .089
Negative -.068
Kolmogorov-Smirnov Z .808
Asymp. Sig. (2-tailed) .531
a. Test distribution is Normal. b. Calculated from data.
Uji Autokorelasi dengan Durbin-Watson Model Summaryb Mode
l
R R Square Adjusted R Square
Std. Error of the Estimate
Durbin-Watson
1 .156a .024 -.026 1.15540 1.816
a. Predictors: (Constant), PBV, DER, IFRS, SIZE b. Dependent Variable: LN_DLLPit
Hasil uji Multikolinearitas
Model Collinearity Statistics Tolerance VIF 1 (Constant)
SIZE .784 1.276
DER .968 1.033
PBV .786 1.272
Hasil Uji Regresi Berganda
Coefficientsa
Model Unstandardized
Coefficients
Standardized Coefficients
t Sig.
B Std. Error Beta
1
(Constant) -4.347 2.506 -1.735 .087
IFRS .042 .335 .014 .125 .901
SIZE -.032 .080 -.052 -.405 .686
DER -.022 .060 -.041 -.362 .718
PBV .164 .123 .169 1.331 .187
a. Dependent Variable: LN_DLLPit
Hasil Koefisien Determinasi
Model Summaryb Model R R Square Adjusted R
Square
Std. Error of the Estimate
1 .156a .024 -.026 1.15540
b. Dependent Variable: LN_DLLPit
Hasil Uji F
ANOVAa
Model Sum of
Squares
df Mean
Square
F Sig.
1
Regression 2.577 4 .644 .483 .748b
Residual 102.792 77 1.335
Total 105.369 81
a. Dependent Variable: LN_DLLPit
b. Predictors: (Constant), PBV, DER, IFRS, SIZE
Hasil Uji t
Model Unstandardized
Coefficients
Standardized Coefficients
t Sig.
B Std. Error Beta
1
(Constant) -4.347 2.506 -1.735 .087
IFRS .042 .335 .014 .125 .901
SIZE -.032 .080 -.052 -.405 .686
DER -.022 .060 -.041 -.362 .718
PBV .164 .123 .169 1.331 .187
