LAMPIRAN-LAMPIRAN LAMPIRAN 1 Daftar Sampel Penelitan Kode dan Nama Perusahaan No. Kode Perusahaan Manufaktur Sub Sektor

(1)

62

LAMPIRAN-LAMPIRAN

LAMPIRAN 1

Daftar Sampel Penelitan Kode dan Nama Perusahaan

No. Kode Perusahaan Manufaktur Sub Sektor Food and Beverage 1. ICBP PT. Indofood CBP Sukses Makmur Tbk

2. INDF PT. Indofood Sukses Makmur Tbk 3. MYOR PT. Mayora Indah Tbk

4. ULTJ PT. Ultra Jaya Milk Industry & Trading Company Tbk 5. MLBI PT. Multi Bintang Indonesia Tbk

6. STTP PT. Siantar Top Tbk

7. ROTI PT. Nippon Indosari Corpindo Tbk 8. CLEO PT. Sariguna Primatirta Tbk 9. DLTA PT. Delta Djakarta Tbk

10. HOKI PT. Buyung Poetra Sembada Tbk 11. CAMP PT. Campina Ice Cream Industry Tbk 12. CEKA PT. Wilmar Cahaya Indonesia Tbk 13. BUDI PT. Budi Starch & Sweetener Tbk 14. AISA PT. FKS Food Sejahtera Tbk 15. SKBM PT. Sekar Bumi Tbk

16. ADES PT. Akasha Wira International Tbk 17. SKLT PT. Sekar Laut Tbk

18. BTEK PT. Bumi Teknokultura Unggul Tbk 19. IIKP PT. Inti Agri Resources Tbk

20. PCAR PT. Prima Cakrawala Abadi Tbk 21. ALTO PT. Tri Banyan Tirta Tbk

Sumber: https://www.idx.co.id/

(2)

63 LAMPIRAN 2 Data Penelitian

No. Kode Tahun X1 (SIZE) X2 (LARU) X3 (AGE) Y (AUDEL)

1 ICBP 2018 31.16812237 1 8 78

2 INDF 2018 32.20095572 1 24 78

3 MYOR 2018 30.49844868 1 28 74

4 ULTJ 2018 29.34587632 1 28 84

5 MLBI 2018 28.69210494 1 37 46

6 STTP 2018 28.59845726 1 22 89

7 ROTI 2018 29.11121793 1 8 72

8 CLEO 2018 27.44941993 1 1 67

9 DLTA 2018 28.05204271 1 34 87

10 HOKI 2018 27.35506543 1 1 84

11 CAMP 2018 27.63528781 1 1 88

12 CEKA 2018 27.7871322 1 22 74

13 BUDI 2018 28.85272971 1 23 79

14 SKBM 2018 28.2027721 1 25 81

15 ADES 2018 27.50463556 1 24 74

16 SKLT 2018 27.33972415 1 25 71

17 BTEK 2018 29.272972 1 14 87

18 IIKP 2018 26.42066347 0 16 87

19 PCAR 2018 25.48905299 0 1 87

20 ALTO 2018 27.73524015 0 6 100

21 ICBP 2019 31.28710136 1 9 80

22 INDF 2019 32.19743549 1 25 80

23 MYOR 2019 30.57745383 1 29 90

24 ULTJ 2019 29.51936601 1 29 80

25 MLBI 2019 28.69467958 1 38 52

26 ROTI 2019 29.17476439 1 9 59

27 CLEO 2019 27.85027255 1 2 69

28 DLTA 2019 27.98588302 1 35 80

29 HOKI 2019 27.46694337 1 2 90

30 CEKA 2019 27.96253791 1 23 79

31 BUDI 2019 28.72955573 1 24 90

32 SKBM 2019 28.23006823 1 26 90

33 ADES 2019 27.43546233 1 25 87

34 SKLT 2019 27.39636852 1 26 72

35 ALTO 2019 27.72946283 0 7 108

36 ICBP 2020 32.27144575 1 10 78

37 INDF 2020 32.72560849 1 26 78

38 MYOR 2020 30.61556607 1 30 89

(3)

64

No. Kode Tahun X1 (SIZE) X2 (LARU) X3 (AGE) Y (AUDEL)

39 ULTJ 2020 29.80054511 1 30 91

40 MLBI 2020 28.69828893 1 39 64

41 ROTI 2020 29.12441199 1 10 88

42 CLEO 2020 27.90176565 1 3 75

43 DLTA 2020 27.83443606 1 36 89

44 HOKI 2020 27.53332473 1 3 106

45 CAMP 2020 27.7143265 1 3 85

46 CEKA 2020 28.07997591 1 24 88

47 BUDI 2020 28.71722575 1 25 88

48 AISA 2020 28.32993016 1 23 88

49 SKLT 2020 27.37466075 1 27 68

50 IIKP 2020 26.56140286 0 18 111

(4)

65 LAMPIRAN 3

Data Pooling

No. Kode Tahun X1 X2 X3 Y DT1 DT2 DT1X1 DT1X2 DT1X3 DT2X1 DT2X2 DT2X3

1 ICBP 2018 31.168 1 8 78 1 0 31.168 1 8 0 0 0

2 INDF 2018 32.201 1 24 78 1 0 32.201 1 24 0 0 0

3 MYOR 2018 30.498 1 28 74 1 0 30.498 1 28 0 0 0

4 ULTJ 2018 29.346 1 28 84 1 0 29.346 1 28 0 0 0

5 MLBI 2018 28.692 1 37 46 1 0 28.692 1 37 0 0 0

6 STTP 2018 28.598 1 22 89 1 0 28.598 1 22 0 0 0

7 ROTI 2018 29.111 1 8 72 1 0 29.111 1 8 0 0 0

8 CLEO 2018 27.449 1 1 67 1 0 27.449 1 1 0 0 0

9 DLTA 2018 28.052 1 34 87 1 0 28.052 1 34 0 0 0

10 HOKI 2018 27.355 1 1 84 1 0 27.355 1 1 0 0 0

11 CAMP 2018 27.635 1 1 88 1 0 27.635 1 1 0 0 0

12 CEKA 2018 27.787 1 22 74 1 0 27.787 1 22 0 0 0 13 BUDI 2018 28.853 1 23 79 1 0 28.853 1 23 0 0 0 14 SKBM 2018 28.203 1 25 81 1 0 28.203 1 25 0 0 0 15 ADES 2018 27.505 1 24 74 1 0 27.505 1 24 0 0 0 16 SKLT 2018 27.340 1 25 71 1 0 27.340 1 25 0 0 0 17 BTEK 2018 29.273 1 14 87 1 0 29.273 1 14 0 0 0 18 IIKP 2018 26.421 0 16 87 1 0 26.421 0 16 0 0 0

19 PCAR 2018 25.489 0 1 87 1 0 25.489 0 1 0 0 0

20 ALTO 2018 27.735 0 6 100 1 0 27.735 0 6 0 0 0

21 ICBP 2019 31.287 1 9 80 0 1 0 0 0 31.287 1 9

22 INDF 2019 32.197 1 25 80 0 1 0 0 0 32.197 1 25

23 MYOR 2019 30.577 1 29 90 0 1 0 0 0 30.577 1 29

24 ULTJ 2019 29.519 1 29 80 0 1 0 0 0 29.519 1 29

25 MLBI 2019 28.695 1 38 52 0 1 0 0 0 28.695 1 38

26 ROTI 2019 29.175 1 9 59 0 1 0 0 0 29.175 1 9

27 CLEO 2019 27.850 1 2 69 0 1 0 0 0 27.850 1 2

28 DLTA 2019 27.986 1 35 80 0 1 0 0 0 27.986 1 35

29 HOKI 2019 27.467 1 2 90 0 1 0 0 0 27.467 1 2

30 CEKA 2019 27.963 1 23 79 0 1 0 0 0 27.963 1 23

31 BUDI 2019 28.730 1 24 90 0 1 0 0 0 28.730 1 24

32 SKBM 2019 28.230 1 26 90 0 1 0 0 0 28.230 1 26

33 ADES 2019 27.435 1 25 87 0 1 0 0 0 27.435 1 25

34 SKLT 2019 27.396 1 26 72 0 1 0 0 0 27.396 1 26

35 ALTO 2019 27.729 0 7 108 0 1 0 0 0 27.729 0 7

36 ICBP 2020 32.271 1 10 78 0 0 0 0 0 0 0 0

37 INDF 2020 32.726 1 26 78 0 0 0 0 0 0 0 0

38 MYOR 2020 30.616 1 30 89 0 0 0 0 0 0 0 0

39 ULTJ 2020 29.801 1 30 91 0 0 0 0 0 0 0 0

40 MLBI 2020 28.698 1 39 64 0 0 0 0 0 0 0 0

41 ROTI 2020 29.124 1 10 88 0 0 0 0 0 0 0 0

42 CLEO 2020 27.902 1 3 75 0 0 0 0 0 0 0 0

43 DLTA 2020 27.834 1 36 89 0 0 0 0 0 0 0 0

44 HOKI 2020 27.533 1 3 106 0 0 0 0 0 0 0 0

45 CAMP 2020 27.714 1 3 85 0 0 0 0 0 0 0 0

46 CEKA 2020 28.080 1 24 88 0 0 0 0 0 0 0 0

47 BUDI 2020 28.717 1 25 88 0 0 0 0 0 0 0 0

48 AISA 2020 28.330 1 23 88 0 0 0 0 0 0 0 0

49 SKLT 2020 27.375 1 27 68 0 0 0 0 0 0 0 0

50 IIKP 2020 26.561 0 18 111 0 0 0 0 0 0 0 0

(5)

66 LAMPIRAN 4

Data Variabel

A. Ukuran Perusahaan 1. Data Total Aset

No. Kode Ukuran Perusahaan

2018 2019 2020

1 ICBP 34.367.153.000.000 2 INDF 96.537.796.000.000 3 MYOR 17.591.706.426.634 4 ULTJ 5.555.871.000.000 5 MLBI 2.889.501.000.000 6 STTP 2.631.189.810.030 7 ROTI 4.393.810.380.883 8 CLEO 833.933.861.594 9 DLTA 1.523.517.170.000 10 HOKI 758.846.556.031 11 CAMP 1.004.275.813.783 12 CEKA 1.168.956.042.706 13 BUDI 3.392.980.000.000 14 AISA 1.816.406.000.000 15 SKBM 1.771.365.972.009 16 ADES 881.275.000.000 17 SKLT 747.293.725.435 18 BTEK 5.165.236.468.706 19 IIKP 298.090.648.072 20 PCAR 117.423.511.774 21 ALTO 1.109.843.522.344 38.709.314.000.000 103.588.325.000.000 96.198.559.000.000 163.136.516.000.000 19.037.918.806.473 19.777.500.514.550 6.608.422.000.000 8.754.116.000.000 2.896.950.000.000 2.907.425.000.000 2.881.563.083.954 3.448.995.059.882 4.682.083.844.951 4.452.166.671.985 1.245.144.303.719 1.310.940.121.622 1.425.983.722.000 1.225.580.913.000 848.676.035.300 906.924.214.166 1.057.529.235.985 1.086.873.666.641 1.393.079.542.074 1.566.673.828.068 2.999.767.000.000 2.963.007.000.000 1.868.966.000.000 2.011.557.000.000 1.820.383.352.811 1.768.660.546.754 822.375.000.000 958.791.000.000 790.845.543.826 773.863.042.440 4.975.248.130.342 4.223.727.970.626 384.481.206.140 343.139.482.249 124.735.506.555 103.351.122.210 1.103.450.087.164 1.105.874.415.256

(6)

67 2. Data Logaritma Natural

No. Kode Ukuran Perusahaan (Ln)

2018 2019 2020

1 ICBP 31,16812 31,28710 32,27145 2 INDF 32,20096 32,19744 32,72561 3 MYOR 30,49845 30,57745 30,61557 4 ULTJ 29,34588 29,51937 29,80055 5 MLBI 28,69210 28,69468 28,69829 6 STTP 28,59846 28,68935 28,86910 7 ROTI 29,11122 29,17476 29,12441 8 CLEO 27,44942 27,85027 27,90177 9 DLTA 28,05204 27,98588 27,83444 10 HOKI 27,35507 27,46694 27,53332 11 CAMP 27,63529 27,68696 27,71433 12 CEKA 27,78713 27,96254 28,07998 13 BUDI 28,85273 28,72956 28,71723 14 AISA 28,22788 28,25641 28,32993 15 SKBM 28,20277 28,23007 28,20124 16 ADES 27,50464 27,43546 27,58894 17 SKLT 27,33972 27,39637 27,37466 18 BTEK 29,27297 29,23550 29,07174 19 IIKP 26,42066 26,67516 26,56140 20 PCAR 25,48905 25,54946 25,36140 21 ALTO 27,73524 27,72946 27,73166

(7)

68 B. Status Laba atau Rugi Perusahaan

1. Data Laba atau Rugi

No. Kode Laba atau Rugi Perusahaan

2018 2019 2020

1 ICBP 4,658,781,000,000 5,360,029,000,000 7,418,574,000,000 2 INDF 4,961,851,000,000 5,902,729,000,000 8,752,066,000,000 3 MYOR 1,760,434,280,304 2,039,404,206,764 2,098,168,514,645 4 ULTJ 701,607,000,000 1,035,865,000,000 1,109,666,000,000 5 MLBI 1,224,807,000,000 1,206,059,000,000 285,617,000,000 6 STTP 255,088,886,019 482,590,522,840 628,628,879,549 7 ROTI 127,171,436,363 236,518,557,420 168,610,282,478 8 CLEO 63,261,752,474 130,756,461,708 132,772,234,495 9 DLTA 338,129,985,000 317,815,177,000 123,465,762,000 10 HOKI 90,195,136,265 103,723,133,972 38,038,419,405 11 CAMP 61,947,295,689 76,758,829,457 44,045,828,313 12 CEKA 92,649,656,775 215,459,200,242 181,812,593,992 13 BUDI 50,467,000,000 64,021,000,000 67,093,000,000 14 AISA (123,513,000,000) 1,134,776,000,000 1,204,972,000,000 15 SKBM 15,954,632,472 957,169,058 5,415,741,808 16 ADES 52,958,000,000 83,885,000,000 135,789,000,000 17 SKLT 31,954,131,252 44,943,627,900 42,520,246,722 18 BTEK (42,843,793,031) (83,843,800,594) (509,507,890,912) 19 IIKP (15,074,081,977) 85,544,158,341 (41,519,336,887) 20 PCAR (8,385,167,515) (10,257,599,104) (15,957,991,606) 21 ALTO (33,021,220,862) (7,383,289,239) (10,506,939,189)

(8)

69 2. Data Dummy

No. Kode

Status Laba atau Rugi Perusahaan (Dummy)

2018 2019 2020

1 ICBP 1 1 1

2 INDF 1 1 1

3 MYOR 1 1 1

4 ULTJ 1 1 1

5 MLBI 1 1 1

6 STTP 1 1 1

7 ROTI 1 1 1

8 CLEO 1 1 1

9 DLTA 1 1 1

10 HOKI 1 1 1

11 CAMP 1 1 1

12 CEKA 1 1 1

13 BUDI 1 1 1

14 AISA 0 1 1

15 SKBM 1 1 1

16 ADES 1 1 1

17 SKLT 1 1 1

18 BTEK 1 0 0

19 IIKP 0 1 0

20 PCAR 0 0 0

21 ALTO 0 0 0

(9)

70 C. Umur Perusahaan

1. Data Tanggal IPO

No. Kode Umur Perusahaan Tanggal IPO 1 ICBP 07 Oktober 2010 2 INDF 14 Juli 1994 3 MYOR 04 Juli 1990 4 ULTJ 02 Juli 1990 5 MLBI 15 Desember 1981 6 STTP 16 Desember 1996 7 ROTI 28 Juni 2010

8 CLEO 05 Mei 2017

9 DLTA 27 Februari 1984 10 HOKI 22 Juni 2017 11 CAMP 19 Desember 2017 12 CEKA 09 Juli 1996

13 BUDI 08 Mei 1995

14 AISA 11 Juni 1997 15 SKBM 05 Januari 1993 16 ADES 13 Juni 1994 17 SKLT 08 September 1993

18 BTEK 14 Mei 2004

19 IIKP 14 Oktober 2002 20 PCAR 29 Desember 2017 21 ALTO 10 Juli 2012

(10)

71 2. Data Umur Perusahaan

No. Kode Umur Perusahaan (Tahun)

2018 2019 2020

1 ICBP 8 9 10

2 INDF 24 25 26

3 MYOR 28 29 30

4 ULTJ 28 29 30

5 MLBI 37 38 39

6 STTP 22 23 24

7 ROTI 8 9 10

8 CLEO 1 2 3

9 DLTA 34 35 36

10 HOKI 1 2 3

11 CAMP 1 2 3

12 CEKA 22 23 24

13 BUDI 23 24 25

14 AISA 21 22 23

15 SKBM 25 26 27

16 ADES 24 25 26

17 SKLT 25 26 27

18 BTEK 14 15 16

19 IIKP 16 17 18

20 PCAR 1 2 3

21 ALTO 6 7 8

(11)

72 D. Audit Delay

1. Data Jumlah Hari Audit Delay

No. Kode Tahun Tanggal Tutup Buku

Tanggal Pelaporan Audit

Audit Delay 1 ICBP 2018 31 Desember 2018 19 Maret 2019 78 2 INDF 2018 31 Desember 2018 19 Maret 2019 78 3 MYOR 2018 31 Desember 2018 15 Maret 2019 74 4 ULTJ 2018 31 Desember 2018 25 Maret 2019 84 5 MLBI 2018 31 Desember 2018 15 Februari 2019 46 6 STTP 2018 31 Desember 2018 30 Maret 2019 89 7 ROTI 2018 31 Desember 2018 13 Maret 2019 72 8 CLEO 2018 31 Desember 2018 08 Maret 2019 67 9 DLTA 2018 31 Desember 2018 28 Maret 2019 87 10 HOKI 2018 31 Desember 2018 25 Maret 2019 84 11 CAMP 2018 31 Desember 2018 29 Maret 2019 88 12 CEKA 2018 31 Desember 2018 15 Maret 2019 74 13 BUDI 2018 31 Desember 2018 20 Maret 2019 79 14 AISA 2018 31 Desember 2018 05 Februari 2020 401 15 SKBM 2018 31 Desember 2018 22 Maret 2019 81 16 ADES 2018 31 Desember 2018 15 Maret 2019 74 17 SKLT 2018 31 Desember 2018 12 Maret 2019 71 18 BTEK 2018 31 Desember 2018 28 Maret 2019 87 19 IIKP 2018 31 Desember 2018 28 Maret 2019 87 20 PCAR 2018 31 Desember 2018 28 Maret 2019 87 21 ALTO 2018 31 Desember 2018 10 April 2019 100 22 ICBP 2019 31 Desember 2019 20 Maret 2020 80 23 INDF 2019 31 Desember 2019 20 Maret 2020 80 24 MYOR 2019 31 Desember 2019 30 Maret 2020 90 25 ULTJ 2019 31 Desember 2019 20 Maret 2020 80 26 MLBI 2019 31 Desember 2019 21 Februari 2020 52 27 STTP 2019 31 Desember 2019 28 Mei 2020 149 28 ROTI 2019 31 Desember 2019 28 Februari 2020 59 29 CLEO 2019 31 Desember 2019 09 Maret 2020 69 30 DLTA 2019 31 Desember 2019 20 Maret 2020 80 31 HOKI 2019 31 Desember 2019 30 Maret 2020 90 32 CAMP 2019 31 Desember 2019 24 Mei 2020 145 33 CEKA 2019 31 Desember 2019 19 Maret 2020 79 34 BUDI 2019 31 Desember 2019 30 Maret 2020 90 35 AISA 2019 31 Desember 2019 26 Juni 2020 178 36 SKBM 2019 31 Desember 2019 30 Maret 2020 90 37 ADES 2019 31 Desember 2019 27 Maret 2020 87 38 SKLT 2019 31 Desember 2019 12 Maret 2020 72

(12)

73 No. Kode Tahun Tanggal Tutup

Buku

Tanggal Pelaporan Audit

Audit Delay 39 BTEK 2019 31 Desember 2019 30 Mei 2020 151 40 IIKP 2019 31 Desember 2019 29 Mei 2020 150 41 PCAR 2019 31 Desember 2019 20 Mei 2020 141 42 ALTO 2019 31 Desember 2019 17 April 2020 108 43 ICBP 2020 31 Desember 2020 19 Maret 2021 78 44 INDF 2020 31 Desember 2020 19 Maret 2021 78 45 MYOR 2020 31 Desember 2020 30 Maret 2021 89 46 ULTJ 2020 31 Desember 2020 01 April 2021 91 47 MLBI 2020 31 Desember 2020 05 Maret 2021 64 48 STTP 2020 31 Desember 2020 25 Mei 2021 145 49 ROTI 2020 31 Desember 2020 29 Maret 2021 88 50 CLEO 2020 31 Desember 2020 16 Maret 2021 75 51 DLTA 2020 31 Desember 2020 30 Maret 2021 89 52 HOKI 2020 31 Desember 2020 16 April 2021 106 53 CAMP 2020 31 Desember 2020 26 Maret 2021 85 54 CEKA 2020 31 Desember 2020 29 Maret 2021 88 55 BUDI 2020 31 Desember 2020 29 Maret 2021 88 56 AISA 2020 31 Desember 2020 29 Maret 2021 88 57 SKBM 2020 31 Desember 2020 21 Mei 2021 141 58 ADES 2020 31 Desember 2020 30 April 2021 120 59 SKLT 2020 31 Desember 2020 09 Maret 2021 68 60 BTEK 2020 31 Desember 2020 25 Mei 2021 145 61 IIKP 2020 31 Desember 2020 21 April 2021 111 62 PCAR 2020 31 Desember 2020 29 April 2021 119 63 ALTO 2020 31 Desember 2020 20 Mei 2021 140

(13)

74 LAMPIRAN 5

Data SPSS

A. Hasil Uji Analisis Statistik Deskriptif

Descriptive Statistics

N Minimum Maximum Mean Std. Deviation

X1 50 25.49 32.73 28.6846 1.59040

X2 50 .00 1.00 .9000 .30305

X3 50 1.00 39.00 19.2800 11.61111

Y 50 46.00 111.00 81.5800 12.38348

Valid N (listwise) 50

X2

Frequency Percent Valid Percent

Cumulative Percent

Valid .00 5 10.0 10.0 10.0

1.00 45 90.0 90.0 100.0

Total 50 100.0 100.0

B. Hasil Uji Kesamaan Koefisien (Pooling)

Coefficients^a

Model

Unstandardized Coefficients

Standardized Coefficients

t Sig.

B Std. Error Beta

1 (Constant) 132.253 49.711 2.660 .011

X1 -.640 1.836 -.082 -.349 .729

X2 -24.853 12.520 -.608 -1.985 .054

X3 -.236 .253 -.221 -.932 .357

DT1 -63.994 71.906 -2.557 -.890 .379

DT2 -31.972 76.788 -1.195 -.416 .679

DT1_X1 1.584 2.680 1.804 .591 .558

DT1_X2 11.617 15.137 .449 .767 .448

DT1_X3 -.022 .351 -.020 -.063 .950

DT2_X1 .926 2.770 .999 .334 .740

DT2_X2 -4.628 17.708 -.169 -.261 .795

DT2_X3 .207 .372 .191 .556 .581

a. Dependent Variable: Y

(14)

75 C. Uji Asumsi Klasik

1. Uji Normalitas

One-Sample Kolmogorov-Smirnov Test

Unstandardized Residual

N 50

Normal Parameters^a,b Mean .0000000

Std. Deviation 10.83988721 Most Extreme Differences Absolute .089

Positive .085

Negative -.089

Test Statistic .089

Asymp. Sig. (2-tailed) .200^c,d

a. Test distribution is Normal.

b. Calculated from data.

c. Lilliefors Significance Correction.

d. This is a lower bound of the true significance.

2. Uji Multikolinearitas

Coefficients^a

Model

t Sig.

Collinearity Statistics

B Std. Error Beta

Toleranc

e VIF

1 (Constant )

90.780 29.888 3.037 .004

X1 .347 1.105 .045 .314 .755 .827 1.209

X2 -17.986 5.901 -.440 -3.048 .004 .799 1.252

X3 -.154 .144 -.144 -1.067 .291 .909 1.100

(15)

76 3. Uji Heteroskedastisitas

Coefficients^a

Model

t Sig.

B Std. Error Beta

1 (Constant) 42.390 17.181 2.467 .017

X1 -1.272 .635 -.309 -2.003 .051

X2 .999 3.392 .046 .294 .770

X3 .091 .083 .161 1.096 .279

a. Dependent Variable: RES_2

4. Uji Autokorelasi

Runs Test

Unstandardized Residual

Test Value^a .97133

Cases < Test Value 25

Cases >= Test Value 25

Total Cases 50

Number of Runs 26

Z .000

Asymp. Sig. (2-tailed) 1.000 a. Median

(16)

77 D. Analisis Regresi Linear Berganda

1. Uji Koefisien Determinasi (R²)

Model Summary

Model R R Square

Adjusted R Square

Std. Error of the Estimate

1 .483^a .234 .184 11.18778

a. Predictors: (Constant), X3, X1, X2

2. Uji Signifikansi Keseluruhan dari Regresi Sampel (Uji Statistik F)

ANOVA^a

Model Sum of Squares df Mean Square F Sig.

1 Regression 1756.525 3 585.508 4.678 .006^b

Residual 5757.655 46 125.166

Total 7514.180 49

b. Predictors: (Constant), X3, X1, X2

3. Uji Signifikan Parameter Individual (Uji Statistik t)

Coefficients^a

Model

t Sig.

B Std. Error Beta

1 (Constant) 90.780 29.888 3.037 .004

X1 .347 1.105 .045 .314 .755

X2 -17.986 5.901 -.440 -3.048 .004

X3 -.154 .144 -.144 -1.067 .291

(17)