Lampiran i
Daftar Populasi dan Sampel
No Kode
Perusahaan
Nama Perusahaan Kriteria Sampel
1 2 3
1 ADES PT. Akasha Wira International Tbk √ √ √ Sampel 1
2 AISA PT. Tiga Pilar Sejahtera Food Tbk √ √ √ Sampel 2
3 CEKA PT. Cahaya Kalbar Tbk √ √ √ Sampel 3
4 DAVO PT. Davomas Abadi Tbk √ X X Bukan
Sampel
5 DLTA PT. Delta Djakarta Tbk √ √ X Bukan
Sampel
6 FAST PT. Fast Food Indonesia Tbk √ √ √ Sampel 4
7 ICBP PT. Indofood CBP Sukses Makmur Tbk √ √ √ Sampel 5
8 INDF PT. Indofood Sukses Makmur Tbk √ √ √ Sampel 6
9 MLBI PT. Multi Bintang Indonesia Tbk √ √ √ Sampel 7
10 MYOR PT. Mayora Indah Tbk √ √ √ Sampel 8
11 PSDN PT. Prasidha Aneka Niaga Tbk √ √ √ Sampel 9
12 PTSP PT. Pioneerindo Gourmet International
Tbk √ √ √ Sampel 10
13 ROTI PT. Nippon Indosari Corpindo Tbk √ √ √ Sampel 11
14 SIPD PT. Sierad Produce Tbk √ √ √ Sampel 12
15 SKLT PT. Sekar Laut Tbk √ √ √ Sampel 13
16 SMAR PT. Sinar Mas Agro Resources And
Technology Tbk √ √ √ Sampel 14
17 STTP PT. Siantar Top Tbk √ √ √ Sampel 15
18 TBLA PT. Tunas Baru Lampung Tbk √ √ √ Sampel 16
19 ULTJ PT. Ultrajaya Milk Industry And Trading
Lampiran ii
Perhitungan
Current Liabilities to Inventory
(X
1)
Tahun 2009
NO NAMA PERUSAHAAN KODE
CURRENT LIABILITES
(Million Rp)
INVENTORY (Million Rp) CLI
1 PT. Akasha Wira International Tbk ADES 29,613 7,088 4.178
2 PT. Tiga Pilar Sejahtera Food Tbk AISA 372,275 235,350 1.582
3 PT. Cahaya Kalbar Tbk CEKA 79,014 114,748 0.689
4 PT. Fast Food Indonesia Tbk FAST 320,777 95,221 3.369
5 PT. Indofood CBP Sukses Makmur Tbk ICBP 7,378,449 1,310,739 5.629
6 PT. Indofood Sukses Makmur Tbk INDF 11,148,529 5,117,484 2.179
7 PT. Multi Bintang Indonesia Tbk MLBI 852,194 110,497 7.712
8 PT. Mayora Indah Tbk MYOR 764,230 458,603 1.666
9 PT. Prasidha Aneka Niaga Tbk PSDN 131,963 110,570 1.193
10 PT. Pioneerindo Gourmet International Tbk PTSP 33,805 11,208 3.016
11 PT. Nippon Indosari Corpindo Tbk ROTI 95,447 9,075 10.51 8
12 PT. Sierad Produce Tbk SIPD 425,313 333,017 1.277
13 PT. Sekar Laut Tbk SKLT 46,512 45,384 1.025
14 PT. Sinar Mas Agro Resources And
Technology Tbk SMAR 2,764,944 2,139,125 1.293
15 PT. Siantar Top Tbk STTP 110,001 112,157 0.981
16 PT. Tunas Baru Lampung Tbk TBLA 973,634 247,071 3.941
17 PT. Ultrajaya Milk Industry And Trading
Lampiran ii (Lanjutan)
Perhitungan
Current Liabilities to Inventory
(X
1)
Tahun 2010
NO NAMA PERUSAHAAN KODE
CURRENT LIABILITES
(Million Rp)
INVENTORY (Million Rp) CLI
1 PT. Akasha Wira International Tbk ADES 87,255 8,488 10.280
2 PT. Tiga Pilar Sejahtera Food Tbk AISA 518,295 424,332 1.221
3 PT. Cahaya Kalbar Tbk CEKA 385,079 454,029 0.848
4 PT. Fast Food Indonesia Tbk FAST 326,766 117,652 2.777
5 PT. Indofood CBP Sukses Makmur Tbk ICBP 2,701,200 1,422,466 1.899
6 PT. Indofood Sukses Makmur Tbk INDF 9,859,118 5,644,141 1.747
7 PT. Multi Bintang Indonesia Tbk MLBI 632,026 101,153 6.248
8 PT. Mayora Indah Tbk MYOR 1,040,333 498,464 2.087
9 PT. Prasidha Aneka Niaga Tbk PSDN 194,443 154,066 1.262
10 PT. Pioneerindo Gourmet International
Tbk PTSP 38,929 12,486 3.118
11 PT. Nippon Indosari Corpindo Tbk ROTI 92,639 9,602 9.648
12 PT. Sierad Produce Tbk SIPD 564,056 467,298 1.207
13 PT. Sekar Laut Tbk SKLT 50,396 49,619 1.016
14 PT. Sinar Mas Agro Resources And
Technology Tbk SMAR 4,106,205 2,702,534 1.519
15 PT. Siantar Top Tbk STTP 170,423 146,013 1.167
16 PT. Tunas Baru Lampung Tbk TBLA 1,468,445 477,585 3.075
17 PT. Ultrajaya Milk Industry And Trading
Lampiran ii (Lanjutan)
Perhitungan
Current Liabilities to Inventory
(X
1)
Tahun 2011
NO NAMA PERUSAHAAN KODE
CURRENT LIABILITES
(Million Rp)
INVENTORY
(Million Rp) CLI
1 PT. Akasha Wira International Tbk ADES 75,394 38,965 1.935
2 PT. Tiga Pilar Sejahtera Food Tbk AISA 911,836 331,899 2.747
3 PT. Cahaya Kalbar Tbk CEKA 367,059 390,950 0.939
4 PT. Fast Food Indonesia Tbk FAST 422,292 128,904 3.276
5 PT. Indofood CBP Sukses Makmur Tbk ICBP 2,988,540 1,629,883 1.834
6 PT. Indofood Sukses Makmur Tbk INDF 12,831,304 6,536,343 1.963
7 PT. Multi Bintang Indonesia Tbk MLBI 659,873 106,732 6.183
8 PT. Mayora Indah Tbk MYOR 1,845,791 1,336,250 1.381
9 PT. Prasidha Aneka Niaga Tbk PSDN 180,506 162,978 1.108
10 PT. Pioneerindo Gourmet International
Tbk PTSP 41,665 14,164 2.942
11 PT. Nippon Indosari Corpindo Tbk ROTI 148,209 16,306 9.089
12 PT. Sierad Produce Tbk SIPD 882,649 552,633 1.597
13 PT. Sekar Laut Tbk SKLT 61,944 47,259 1.311
14 PT. Sinar Mas Agro Resources And
Technology Tbk SMAR 4,270,944 2,839,141 1.504
15 PT. Siantar Top Tbk STTP 303,434 161,700 1.877
16 PT. Tunas Baru Lampung Tbk TBLA 1,366,205 488,998 2.794
17 PT. Ultrajaya Milk Industry And
Lampiran iii
Perhitungan
Operating Profit Margin
(X
2)
Tahun 2009
NO NAMA PERUSAHAAN KODE
OPERATING PROFIT (Million Rp)
NET SALES (Million Rp)
OPM
1 PT. Akasha Wira International Tbk ADES 4,632 134,438 0.034
2 PT. Tiga Pilar Sejahtera Food Tbk AISA 102,629 533,194 0.192
3 PT. Cahaya Kalbar Tbk CEKA 93,460 1,194,544 0.078
4 PT. Fast Food Indonesia Tbk FAST 221,241 2,454,360 0.090
5 PT. Indofood CBP Sukses Makmur Tbk ICBP 1,799,911 16,332,607 0.110
6 PT. Indofood Sukses Makmur Tbk INDF 5,004,209 37,397,319 0.134
7 PT. Multi Bintang Indonesia Tbk MLBI 513,384 1,616,264 0.318
8 PT. Mayora Indah Tbk MYOR 613,187 4,777,175 0.128
9 PT. Prasidha Aneka Niaga Tbk PSDN 43,132 592,358 0.073
10 PT. Pioneerindo Gourmet International Tbk PTSP 16,479 226,790 0.073
11 PT. Nippon Indosari Corpindo Tbk ROTI 88,295 485,920 0.182
12 PT. Sierad Produce Tbk SIPD 72,683 3,242,551 0.022
13 PT. Sekar Laut Tbk SKLT 1,707 276,312 0.006
14 PT. Sinar Mas Agro Resources And
Technology Tbk SMAR 1,110,206 14,201,230 0.078
15 PT. Siantar Top Tbk STTP 39,706 627,115 0.063
16 PT. Tunas Baru Lampung Tbk TBLA 281,468 2,783,573 0.101
17 PT. Ultrajaya Milk Industry And Trading
Lampiran iii (Lanjutan)
Perhitungan
Operating Profit Margin
(X
2)
Tahun 2010
NO NAMA PERUSAHAAN KODE
OPERATING PROFIT (Million Rp)
NET SALES (Million Rp)
OPM
1 PT. Akasha Wira International Tbk ADES 28,321 218,748 0.129
2 PT. Tiga Pilar Sejahtera Food Tbk AISA 126,390 705,220 0.179
3 PT. Cahaya Kalbar Tbk CEKA 46,431 718,205 0.065
4 PT. Fast Food Indonesia Tbk FAST 247,666 2,913,605 0.085
5 PT. Indofood CBP Sukses Makmur Tbk ICBP 2,644,892 17,960,120 0.147
6 PT. Indofood Sukses Makmur Tbk INDF 6,729,311 38,403,360 0.175
7 PT. Multi Bintang Indonesia Tbk MLBI 616,288 1,790,164 0.344
8 PT. Mayora Indah Tbk MYOR 773,335 7,224,165 0.107
9 PT. Prasidha Aneka Niaga Tbk PSDN 46,247 928,527 0.050
10 PT. Pioneerindo Gourmet International
Tbk PTSP 23,247 247,503 0.094
11 PT. Nippon Indosari Corpindo Tbk ROTI 125,692 612,192 0.205
12 PT. Sierad Produce Tbk SIPD 140,181 3,642,501 0.038
13 PT. Sekar Laut Tbk SKLT 5,725 314,146 0.018
14 PT. Sinar Mas Agro Resources And
Technology Tbk SMAR 1,667,451 20,265,425 0.082
15 PT. Siantar Top Tbk STTP 51,225 762,613 0.067
16 PT. Tunas Baru Lampung Tbk TBLA 349,603 2,951,114 0.118
17 PT. Ultrajaya Milk Industry And
Lampiran iii (Lanjutan)
Perhitungan
Operating Profit Margin
(X
2)
Tahun 2011
NO NAMA PERUSAHAAN KODE
OPERATING PROFIT (Million Rp)
NET SALES (Million Rp)
OPM
1 PT. Akasha Wira International Tbk ADES 26,319 299,409 0.088
2 PT. Tiga Pilar Sejahtera Food Tbk AISA 307,852 1,752,802 0.176
3 PT. Cahaya Kalbar Tbk CEKA 149,369 1,238,169 0.121
4 PT. Fast Food Indonesia Tbk FAST 287,930 3,316,800 0.087
5 PT. Indofood CBP Sukses Makmur Tbk ICBP 2,640,611 19,367,155 0.136
6 PT. Indofood Sukses Makmur Tbk INDF 6,718,716 45,332,256 0.148
7 PT. Multi Bintang Indonesia Tbk MLBI 675,747 1,858,750 0.364
8 PT. Mayora Indah Tbk MYOR 757,877 9,453,865 0.080
9 PT. Prasidha Aneka Niaga Tbk PSDN 57,158 1,246,290 0.046
10 PT. Pioneerindo Gourmet International
Tbk PTSP 37,266 292,477 0.127
11 PT. Nippon Indosari Corpindo Tbk ROTI 146,487 813,342 0.180
12 PT. Sierad Produce Tbk SIPD 129,423 4,092,131 0.032
13 PT. Sekar Laut Tbk SKLT 9,064 344,436 0.026
14 PT. Sinar Mas Agro Resources And
Technology Tbk SMAR 2,471,560 31,676,219 0.078
15 PT. Siantar Top Tbk STTP 70,446 1,027,684 0.069
16 PT. Tunas Baru Lampung Tbk TBLA 614,126 3,731,749 0.165
17 PT. Ultrajaya Milk Industry And Trading
Lampiran iv
Perhitungan
Earning Power of Total Investment
(X
3)
Tahun 2009
NO NAMA PERUSAHAAN KODE
EBIT (Million
Rp)
TOTAL ASSTES (Million Rp)
EPTI
1 PT. Akasha Wira International Tbk ADES 17,395 178,287 0.098
2 PT. Tiga Pilar Sejahtera Food Tbk AISA 49,411 1,568,829 0.031
3 PT. Cahaya Kalbar Tbk CEKA 70,089 568,603 0.123
4 PT. Fast Food Indonesia Tbk FAST 247,148 1,041,409 0.237
5 PT. Indofood CBP Sukses Makmur Tbk ICBP 1,602,588 10,223,893 0.157
6 PT. Indofood Sukses Makmur Tbk INDF 4,063,813 40,382,953 0.101
7 PT. Multi Bintang Indonesia Tbk MLBI 472,491 993,465 0.476
8 PT. Mayora Indah Tbk MYOR 503,934 3,246,498 0.155
9 PT. Prasidha Aneka Niaga Tbk PSDN 58,572 353,629 0.166
10 PT. Pioneerindo Gourmet International Tbk PTSP 17,102 91,142 0.188
11 PT. Nippon Indosari Corpindo Tbk ROTI 80,491 346,978 0.232
12 PT. Sierad Produce Tbk SIPD 61,249 1,641,295 0.037
13 PT. Sekar Laut Tbk SKLT 12,411 196,186 0.063
14 PT. Sinar Mas Agro Resources And
Technology Tbk SMAR 992,722 10,210,595 0.097
15 PT. Siantar Top Tbk STTP 39,836 548,720 0.073
16 PT. Tunas Baru Lampung Tbk TBLA 321,057 2,786,340 0.115
17 PT. Ultrajaya Milk Industry And Trading
Lampiran iv (Lanjutan)
Perhitungan
Earning Power of Total Investment
(X
3)
Tahun 2010
NO NAMA PERUSAHAAN KODE
EBIT (Million
Rp)
TOTAL ASSTES (Million Rp)
EPTI
1 PT. Akasha Wira International Tbk ADES 33,543 324,493 0.103
2 PT. Tiga Pilar Sejahtera Food Tbk AISA 94,187 1,936,949 0.049
3 PT. Cahaya Kalbar Tbk CEKA 40,351 850,470 0.047
4 PT. Fast Food Indonesia Tbk FAST 261,590 1,236,043 0.212
5 PT. Indofood CBP Sukses Makmur Tbk ICBP 2,519,142 13,361,313 0.189
6 PT. Indofood Sukses Makmur Tbk INDF 5,432,375 47,275,955 0.115
7 PT. Multi Bintang Indonesia Tbk MLBI 594,162 1,137,082 0.523
8 PT. Mayora Indah Tbk MYOR 658,359 4,399,191 0.150
9 PT. Prasidha Aneka Niaga Tbk PSDN 39,242 414,611 0.095
10 PT. Pioneerindo Gourmet International Tbk PTSP 22,976 116,644 0.197
11 PT. Nippon Indosari Corpindo Tbk ROTI 134,666 568,265 0.237
12 PT. Sierad Produce Tbk SIPD 93,122 2,055,743 0.045
13 PT. Sekar Laut Tbk SKLT 6,172 199,375 0.031
14 PT. Sinar Mas Agro Resources And
Technology Tbk SMAR 1,654,948 12,475,642 0.133
15 PT. Siantar Top Tbk STTP 46,172 649,274 0.071
16 PT. Tunas Baru Lampung Tbk TBLA 324,380 3,651,105 0.089
17 PT. Ultrajaya Milk Industry And Trading
Lampiran iv (Lanjutan)
Perhitungan
Earning Power of Total Investment
(X
3)
Tahun 2011
NO NAMA PERUSAHAAN KODE
EBIT (Million
Rp)
TOTAL ASSTES (Million Rp)
EPTI
1 PT. Akasha Wira International Tbk ADES 29,627 316,048 0.094
2 PT. Tiga Pilar Sejahtera Food Tbk AISA 185,179 3,590,309 0.052
3 PT. Cahaya Kalbar Tbk CEKA 130,254 823,361 0.158
4 PT. Fast Food Indonesia Tbk FAST 298,702 1,547,982 0.193
5 PT. Indofood CBP Sukses Makmur Tbk ICBP 2,744,910 15,222,857 0.180
6 PT. Indofood Sukses Makmur Tbk INDF 6,352,389 53,585,933 0.119
7 PT. Multi Bintang Indonesia Tbk MLBI 680,487 1,220,813 0.557
8 PT. Mayora Indah Tbk MYOR 626,440 6,599,845 0.095
9 PT. Prasidha Aneka Niaga Tbk PSDN 37,116 421,366 0.088
10 PT. Pioneerindo Gourmet International Tbk PTSP 36,036 133,433 0.270
11 PT. Nippon Indosari Corpindo Tbk ROTI 154,948 759,137 0.204
12 PT. Sierad Produce Tbk SIPD 34,013 2,641,603 0.013
13 PT. Sekar Laut Tbk SKLT 8,016 214,238 0.037
14 PT. Sinar Mas Agro Resources And
Technology Tbk SMAR 2,386,835 14,721,899 0.162
15 PT. Siantar Top Tbk STTP 60,382 934,766 0.065
16 PT. Tunas Baru Lampung Tbk TBLA 539,936 4,244,618 0.127
17 PT. Ultrajaya Milk Industry And Trading
Lampiran v
Perhitungan
Operating Ratio
(X
4)
Tahun 2009
2 PT. Tiga Pilar Sejahtera
Food Tbk AISA 380,217 50,348 533,194 0.808 7 PT. Multi Bintang Indonesia
Tbk MLBI 766,918 335,962 1,616,264 0.682
8 PT. Mayora Indah Tbk MYOR 3,643,390 520,598 4,777,175 0.872
9 PT. Prasidha Aneka Niaga
Tbk PSDN 504,384 44,843 592,358 0.927
10 PT. Pioneerindo Gourmet
International Tbk PTSP 81,988 128,323 226,790 0.927 11 PT. Nippon Indosari
Corpindo Tbk ROTI 263,821 133,803 485,920 0.818
17 PT. Ultrajaya Milk Industry
Lampiran v (Lanjutan)
Perhitungan
Operating Ratio
(X
4)
Tahun 2010
1 PT. Akasha Wira International
Tbk ADES 138,249 52,178 218,748 0.871
2 PT. Tiga Pilar Sejahtera Food
Tbk AISA 521,405 57,425 705,220 0.821
3 PT. Cahaya Kalbar Tbk CEKA 634,746 37,027 718,205 0.935
4 PT. Fast Food Indonesia Tbk FAST 1,273,157 1,436,893 2,913,605 0.930
5 PT. Indofood CBP Sukses
Makmur Tbk ICBP 12,993,217 2,322,011 17,960,120 0.853
6 PT. Indofood Sukses Makmur
Tbk INDF 25,932,908 5,741,141 38,403,360 0.825
7 PT. Multi Bintang Indonesia
Tbk MLBI 761,988 411,888 1,790,164 0.656
8 PT. Mayora Indah Tbk MYOR 5,517,779 933,051 7,224,165 0.893
9 PT. Prasidha Aneka Niaga Tbk PSDN 827,226 55,054 928,527 0.950
10 PT. Pioneerindo Gourmet
International Tbk PTSP 85,131 139,125 247,503 0.906 11 PT. Nippon Indosari Corpindo
Tbk ROTI 323,167 163,333 612,192 0.795
12 PT. Sierad Produce Tbk SIPD 3,291,055 211,265 3,642,501 0.962
13 PT. Sekar Laut Tbk SKLT 252,083 56,338 314,146 0.982
14 PT. Sinar Mas Agro Resources
And Technology Tbk SMAR 17,127,929 1,470,045 20,265,425 0.918 15 PT. Siantar Top Tbk STTP 629,682 81,706 762,613 0.933
16 PT. Tunas Baru Lampung Tbk TBLA 2,310,101 291,410 2,951,114 0.882
17 PT. Ultrajaya Milk Industry
Lampiran v (Lanjutan)
Perhitungan
Operating Ratio
(X
4)
Tahun 2011
2 PT. Tiga Pilar Sejahtera
Food Tbk AISA 1,330,461 114,489 1,752,802 0.824 7 PT. Multi Bintang Indonesia
Tbk MLBI 778,417 404,586 1,858,750 0.636
8 PT. Mayora Indah Tbk MYOR 7,795,454 900,534 9,453,865 0.920
9 PT. Prasidha Aneka Niaga
Tbk PSDN 1,119,815 69,316 1,246,290 0.954
10 PT. Pioneerindo Gourmet
International Tbk PTSP 99,993 155,218 292,477 0.873 11 PT. Nippon Indosari
Corpindo Tbk ROTI 433,938 232,917 813,342 0.820
17 PT. Ultrajaya Milk Industry
Lampiran vi
Pajak Penghasilan (Y)
2009-2011
NO NAMA PERUSAHAAN KODE Pajak Penghasilan
2009 2010 2011
1 PT. Akasha Wira International Tbk ADES
0 83 171 5 PT. Indofood CBP Sukses Makmur Tbk ICBP
0 734,012 736,287 6 PT. Indofood Sukses Makmur Tbk INDF
1,481,786 1,771,258 1,735,905 7 PT. Multi Bintang Indonesia Tbk MLBI
130,533 154,374 177,850
8 PT. Mayora Indah Tbk MYOR
129,347 157,539 139,706 9 PT. Prasidha Aneka Niaga Tbk PSDN
15,406 16,511 20,530 10 PT. Pioneerindo Gourmet International
Tbk PTSP 4,485 5,057 7,718
11 PT. Nippon Indosari Corpindo Tbk ROTI
21,980 33,532 35,975
12 PT. Sierad Produce Tbk SIPD
6,014 17,975 10,209
13 PT. Sekar Laut Tbk SKLT
83 1,682 3,043 14 PT. Sinar Mas Agro Resources And
Technology Tbk SMAR 270,245 373,550 564,549
15 PT. Siantar Top Tbk STTP
7,034 7,896 11,426 16 PT. Tunas Baru Lampung Tbk TBLA
51,835 61,460 100,365 17 PT. Ultrajaya Milk Industry And
Lampiran vii
Statistik Deskriptif
Deskripsi variabel penelitian observasi awal
(n = 51)
Descriptive Statistics
N Minimum Maximum Mean Std. Deviation
CLI 51 .69 10.52 2.8595 2.55827
OPM 51 .01 .36 .1132 .07583
EPTI 51 .01 .56 .1427 .11400
OPERA 51 .64 .99 .8861 .07560
PAJAK_PENGHASILAN 51 .00 1771258.00 186784.8627 4.09127E5
Valid N (listwise) 51
Sumber: Data penelitian yang diolah menggunakan SPSS 18
Lampiran viii (Lanjutan)
Lampiran viii (Lanjutan)
One-Sample Kolmogorov-Smirnov Test
Unstandardiz ed Residual
N 51
Normal Parametersa,b Mean .0000000
Std. Deviation 3.80387818E
5 Most Extreme
Differences
Absolute .257
Positive .257
Negative -.189
Kolmogorov-Smirnov Z 1.839
Asymp. Sig. (2-tailed) .002
Lampiran ix
UJI NORMALITAS (SETELAH TRANSFORMASI KE LN)
Lampiran ix (Lanjutan)
One-Sample Kolmogorov-Smirnov Test
Unstandardized Residual
N 50
Normal Parametersa,b Mean .0000000
Std. Deviation 1.72435985
Most Extreme Differences Absolute .129
Positive .042
Negative -.129
Kolmogorov-Smirnov Z .912
Asymp. Sig. (2-tailed) .377
Lampiran x
UJI HETEROSKEDASTISITAS
Lampiran x (Lanjutan)
Coefficientsa
Model
Unstandardized Coefficients
Standardize d Coefficients
t Sig.
B Std. Error Beta
1 (Constant) 3.528 1.421 2.483 .017
Ln_CLI -.026 .314 -.016 -.082 .935
Ln_OPM .755 .397 .497 1.903 .063
Ln_EPTI -.158 .298 -.104 -.529 .599
Ln_OPERA 6.067 3.302 .494 1.837 .073
Lampiran xi
UJI AUTOKORELASI
Lampiran xii
UJI MULTIKOLINERITAS
Coefficientsa
Model Unstandardized
Coefficients
Standardized Coefficients
t Sig.
Collinearity Statistics
B Std. Error Beta Tolerance VIF
1 (Constant) 18.351 2.272 8.077 .000
Ln_CLI -1.319 .501 -.422 -2.631 .012 .522 1.915
Ln_OPM 2.067 .634 .696 3.259 .002 .294 3.402
Ln_EPTI .793 .477 .268 1.662 .103 .516 1.937
Ln_OPER A
2.423 5.280 .101 .459 .649 .277 3.613
a. Dependent Variable: Ln_Pajak_Penghasilan
Model Summaryb
Model
R R Square
Adjusted R Square
Std. Error of
the Estimate Durbin-Watson
1 .630a .397 .343 1.79937 1.621
Lampiran xiii
UJI HIPOTESIS
UJI KOEFISIEN DETERMINASI
Lampiran xiii (Lanjutan)
UJI F
Model Summaryb
Model
R R Square
Adjusted R Square
Std. Error of the Estimate
1 .630a .397 .343 1.79937
a. Predictors: (Constant), Ln_OPERA, Ln_EPTI, Ln_CLI, Ln_OPM
b. Dependent Variable: Ln_Pajak_Penghasilan
ANOVAb
Model Sum of Squares Df Mean Square F Sig.
1 Regression 95.794 4 23.948 7.397 .000a
Residual 145.697 45 3.238
Total 241.491 49
Lampiran xiii (Lanjutan)
Uji t
Coefficientsa
Model
Unstandardized Coefficients
Standardized Coefficients
t Sig.
B Std. Error Beta
1 (Constant) 18.351 2.272 8.077 .000
Ln_CLI -1.319 .501 -.422 -2.631 .012
Ln_OPM 2.067 .634 .696 3.259 .002
Ln_EPTI .793 .477 .268 1.662 .103
Ln_OPERA 2.423 5.280 .101 .459 .649
