Lampiran
1.
Data sebelum data pencilan / outlier data dihapus.
Yang diberi warna kuning adalah data pencilan / outlier data. Menurut
Ghozali (2011), data dikatakan outlier / pencilan apabila nilai Z lebih besar
dari + 2,5 atau lebih kecil dari – 2,5.
NAMA OBS
Cost of
Equity
Capital
(COEC)
Informasi
Asimetri
Manajemen
Laba
Z score
Cost of
Equity
Capital
(COEC)
Z score
Informasi
Asimetri
Z score
Manajemen
Laba
BBCA
1
-0,726
0,619
0,143
-1,49715
-0,51841
-0,10887
BBKP
2
-0,024
0,743
0,137
0,93058
-0,38456
-0,11639
BBNI
3
-0,349
1,396
1,168
-0,19503
0,31765
1,17572
BBRI
4
-0,582
0,749
-0,589
-1,00016
-0,37856
-1,02626
BBTN
5
-0,187
1,258
0,645
0,36634
0,16933
0,52026
BDMN 6
-0,318
1,105
-0,574
-0,08817
0,00469
-1,00746
BMRI
7
-0,497
0,749
1,162
-0,70392
-0,37856
1,1682
BNGA
8
-0,244
0,844
-0,602
0,16847
-0,27646
-1,04255
BNII
9
-0,655
1,058
-0,202
-1,25014
-0,04567
-0,54125
BNLI
10
-0,164
1,429
2,621
0,44407
0,35315
2,9967
BTPN
11
-0,602
0,298
0,124
-1,06871
-0,86421
-0,13268
NISP
12
-0,145
2,469
0,57
0,51314
1,47366
0,42627
PNBN
13
-0,11
1,183
0,628
0,63207
0,08918
0,49896
BBCA
14
-0,763
4,027
1,324
-1,62492
3,15105
1,37123
BBKP
15
-0,155
1,13
0,49
0,47642
0,03158
0,32601
BBNI
16
-0,403
0,531
0,338
-0,38097
-0,61391
0,13551
BBRI
17
-0,568
0,619
-0,75
-0,95233
-0,51841
-1,22803
BBTN
18
-0,329
0,587
0,815
-0,12494
-0,5536
0,73332
BDMN 19
-0,439
0,823
-0,401
-0,50623
-0,2989
-0,79065
BMRI
20
-0,581
0,517
-0,444
-0,99709
-0,62867
-0,84454
BNGA
21
-0,234
0,712
0,368
0,20217
-0,41875
0,17311
BNII
22
-0,551
1,143
0,538
-0,89026
0,04549
0,38616
BNLI
23
-0,135
0,647
0,613
0,54674
-0,4882
0,48016
BTPN
24
-0,645
0,103
0,106
-1,21688
-1,07467
-0,15524
NISP
25
-0,241
2,614
0,573
0,17858
1,63006
0,43003
PNBN
26
0,02
1,212
-2,374
1,08294
0,12007
-3,26332
BBCA
27
-0,692
0,236
-0,16
-1,37971
-0,93091
-0,48861
BBKP
28
0,21
1,481
0,677
1,73833
0,41013
0,56037
BBNI
29
-0,299
0,112
0,414
-0,01972
-1,06479
0,23076
BBTN
31
0,188
1,489
0,661
1,66253
0,41804
0,54032
BDMN 32
-0,127
1,206
0,164
0,57528
0,11377
-0,08255
BMRI
33
-0,481
0,279
0,431
-0,65035
-0,8848
0,25207
BNGA
34
0,221
1,635
0,737
1,77633
0,57531
0,63556
BNII
35
-0,299
0,327
0,381
-0,02081
-0,83269
0,1894
BNLI
36
0,157
0,797
0,198
1,55391
-0,32714
-0,03994
BTPN
37
-0,516
0,234
-0,906
-0,77116
-0,93329
-1,42354
NISP
38
0,124
4,255
-0,126
1,44106
3,39708
-0,446
PNBN
39
0,235
2,02
0,762
1,82555
0,99024
0,66689
2.
Statistik Deskriptif
Descriptive Statistics
N Minimum Maximum Mean Std. Deviation
COEC 39 -.763 .235 -.29297 .289305
Informasi Asimetri 39 .103 4.255 1.10062 .928652
Manajemen Laba 39 -2.374 2.621 .24162 .800804
Valid N (listwise) 39
3.
Uji normalitas data sebelum outlier data / data pencilan dihapus
Tests of Normality
Kolmogorov-Smirnova Shapiro-Wilk
Statistic Df Sig. Statistic Df Sig.
Unstandardized Residual .100 39 .200* .929 39 .017
a. Lilliefors Significance Correction
*. This is a lower bound of the true significance.
4.
Data setelah transformasi data dan outlier data / data pencilan
dihapus
NAMA
OBS
Ln Cost of
Equity Capital
Lg Infomasi
Asimetri
Manajemen
Laba
BBCA
1
-1,29
-0,21
0,143
BBKP
2
-0,02
-0,13
0,137
BBRI
4
-0,87
-0,13
-0,589
BBTN
5
-0,21
0,1
0,645
BDMN
6
-0,38
0,04
-0,574
BMRI
7
-0,69
-0,13
1,162
BNGA
8
-0,28
-0,07
-0,602
BNII
9
-1,06
0,02
-0,202
BTPN
10
-0,92
-0,53
0,124
NISP
11
-0,16
0,39
0,57
PNBN
12
-0,12
0,07
0,628
BBKP
13
-0,17
0,05
0,49
BBNI
14
-0,52
-0,27
0,338
BBRI
15
-0,84
-0,21
-0,75
BBTN
16
-0,4
-0,23
0,815
BDMN
17
-0,58
-0,08
-0,401
BMRI
18
-0,87
-0,29
-0,444
BNGA
19
-0,27
-0,15
0,368
BNII
20
-0,8
0,06
0,538
BNLI
21
-0,15
-0,19
0,613
BTPN
22
-1,04
-0,99
0,106
NISP
23
-0,28
0,42
0,573
BBCA
24
-1,18
-0,63
-0,16
BBKP
25
0,19
0,17
0,677
BBNI
26
-0,36
-0,95
0,414
BBRI
27
-0,73
-0,54
-0,695
BBTN
28
0,17
0,17
0,661
BDMN
29
-0,14
0,08
0,164
BMRI
30
-0,66
-0,55
0,431
BNGA
31
0,2
0,21
0,737
BNII
32
-0,36
-0,49
0,381
BNLI
33
0,15
-0,1
0,198
BTPN
34
-0,73
-0,63
-0,906
5.
Uji normalitas residual data setelah transformasi data dan outlier
data dihapus
Tests of Normality
Kolmogorov-Smirnova Shapiro-Wilk
Statistic Df Sig. Statistic Df Sig.
Unstandardized Residual .110 35 .200* .973 35 .520
a. Lilliefors Significance Correction
*. This is a lower bound of the true significance.
6.
Uji multikolinearitas data
Coefficientsa
Model
Unstandardized Coefficients
Standardized
Coefficients
t Sig.
Collinearity Statistics
B Std. Error Beta Tolerance VIF
1 (Constant) -.415 .071 -5.842 .000
Dait .234 .112 .309 2.080 .046 .866 1.155
Lg Informasi Asimetri .533 .181 .438 2.948 .006 .866 1.155
a. Dependent Variable: Ln COEC
Coefficient Correlationsa
Model
Lg Informasi
Asimetri Dait
1 Correlations Lg Informasi Asimetri 1.000 -.366
Dait -.366 1.000
Covariances Lg Informasi Asimetri .033 -.007
Dait -.007 .013
Collinearity Diagnosticsa
Model
Dimensi
on Eigenvalue Condition Index
Variance Proportions
(Constant) Dait
Lg Informasi
Asimetri
1 1 1.472 1.000 .25 .09 .13
2 1.162 1.125 .00 .36 .27
3 .366 2.004 .75 .55 .60
a. Dependent Variable: Ln COEC
Residuals Statisticsa
Minimum Maximum Mean Std. Deviation N
Predicted Value -.9629 -.0580 -.4441 .25975 35
Residual -.80238 .56666 .00000 .32677 35
Std. Predicted Value -1.997 1.487 .000 1.000 35
Std. Residual -2.382 1.682 .000 .970 35
a. Dependent Variable: Ln COEC
7.
Uji Autokorelasi Data
Model Summaryb
Model R R Square
Adjusted R
Square
Std. Error of the
Estimate Durbin-Watson
1 .622a .387 .349 .33683 1.898
a. Predictors: (Constant), Lg Informasi Asimetri, Manajemen Laba
8.
Uji Heterokedastisitas
9.
Uji Hipotesis 1
Model Summary
Model R R Square
Adjusted R
Square
Std. Error of the
Estimate
1 .552a .304 .283 .35339
a. Predictors: (Constant), Lg Informasi Asimetri
ANOVAb
Model Sum of Squares df Mean Square F Sig.
1 Regression 1.803 1 1.803 14.440 .001a
Residual 4.121 33 .125
Total 5.924 34
ANOVAb
Model Sum of Squares df Mean Square F Sig.
1 Regression 1.803 1 1.803 14.440 .001a
Residual 4.121 33 .125
Total 5.924 34
a. Predictors: (Constant), Lg Informasi Asimetri
b. Dependent Variable: Ln COEC
Coefficientsa
Model
Unstandardized Coefficients
Standardized
Coefficients
t Sig.
B Std. Error Beta
1 (Constant) -.344 .065 -5.262 .000
Lg Informasi Asimetri .671 .177 .552 3.800 .001
a. Dependent Variable: Ln COEC
10.
Uji Hipotesis 2
Model Summary
Model R R Square
Adjusted R
Square
Std. Error of the
Estimate
1 .366a .134 .108 .521480
a. Predictors: (Constant), Lg Informasi Asimetri
ANOVAb
Model Sum of Squares Df Mean Square F Sig.
1 Regression 1.390 1 1.390 5.113 .030a
Residual 8.974 33 .272
Total 10.364 34
a. Predictors: (Constant), Lg Informasi Asimetri
Coefficientsa
Model
Unstandardized Coefficients
Standardized
Coefficients
t Sig.
B Std. Error Beta
1 (Constant) .303 .096 3.144 .004
Lg Informasi Asimetri .589 .261 .366 2.261 .030
a. Dependent Variable: Manajemen Laba
11.
Uji hipotesis 3
Model Summary
Model R R Square
Adjusted R
Square
Std. Error of the
Estimate
1 .470a .221 .197 .37402
a. Predictors: (Constant), Manajemen Laba
ANOVAb
Model Sum of Squares df Mean Square F Sig.
1 Regression 1.308 1 1.308 9.350 .004a
Residual 4.616 33 .140
Total 5.924 34
a. Predictors: (Constant), Manajemen Laba
b. Dependent Variable: Ln COEC
Coefficientsa
Model
Unstandardized Coefficients
Standardized
Coefficients
t Sig.
B Std. Error Beta
1 (Constant) -.520 .068 -7.657 .000
Manajemen Laba .355 .116 .470 3.058 .004
12.
Uji Hipotesis 4
Model Summary
Model R R Square
Adjusted R
Square
Std. Error of the
Estimate
1 .622a .387 .349 .33683
a. Predictors: (Constant), Manajemen Laba, Lg Informasi Asimetri
ANOVAb
Model Sum of Squares df Mean Square F Sig.
1 Regression 2.294 2 1.147 10.110 .000a
Residual 3.630 32 .113
Total 5.924 34
a. Predictors: (Constant), Manajemen Laba, Lg Informasi Asimetri
b. Dependent Variable: Ln COEC
Coefficientsa
Model
Unstandardized Coefficients
Standardized
Coefficients
t Sig.
B Std. Error Beta
1 (Constant) -.415 .071 -5.842 .000
Lg Informasi Asimetri .533 .181 .438 2.948 .006
Manajemen Laba .234 .112 .309 2.080 .046