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maximum value is 2.97 that is PT Bekasi Fajar Industrial Estate Tbk., where as the standard deviation value is 0.67146.
b. Independent Variable
1 Earnings Management EM Variable earnings management has an average 0.0009. The
minimum value is -0.1 that is PT Rista Bintang Mahkota Sejati Tbk and the maximum value is 0.02 that is PT Rista Bintang Mahkota
Sejati Tbk., where as the standard deviation value is .00603. 2 Board of Director BOD
Variable Board of Director as an average 5.6111. The minimum value is 2.00 that is PT Bumi Serpong Damai Tbk and
the maximum value is 9.00 that is PT Agung Podomoro Land Tbk, PT Ciputra Development Tbk and PT Summarecon Agung Tbk,
whereas the standard deviation value is 2.34555. 3 Managerial Ownership MO
Variable Managerial Ownership has an average 8.6180. The minimum value is 0.01 that is PT Lamicitra Nusantara Tbk
and the maximum value is 56.70 that is PT Rista Bintang Mahkota Sejati Tbk, whereas the standard deviation value is 15.69764.
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4 Institutional Ownership IO Variable Institutional Ownership has an average .59.1797
The minimum value is 19.18 that is PT. Rista Bintang Mahkota Sejati Tbk and the maximum value is 92.88 that is PT Lamicitra
Nusantara Tbk, whereas the standard deviation value is 22.77275. 5 Size of Company
Variable size of company has an average 27.8583. The minimum value is 24.08 that is PT Rista Bintang Mahkota Tbk and
the maximum value is 30.87 that is PT MNC Land Tbk, whereas the standard deviation value is 1.95453.
2. Classical Assumtion Test
a. The Result of Normality Test
Normality Data test aims to test whether the dependent variable and independent variables both have a normal distribution or not in the
regression model. The statistical test that can be used to test whether the residuals are normally distributed non-parametric test statistic
Kolmogorov-Smirnov KS by making hypotheses : H0: the data were normally distributed residuals
Ha: the data not normally distributed residuals.
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If the significance value greater than 0.05 then H0 is accepted and Ha rejected, otherwise if the significance value is less than 0.05 then
H0 rejected and Ha accepted. The results of the normality data test using Kolmogorov-Smirnov KS can be shown in the following table:
Table 4.4 One-Sample Kolmogorov-Smirnov Test Model 1
Unstandardized Residual N
36 Normal Parameters
a,b
Mean ,0000000
Std. Deviation ,38854437
Most Extreme Differences Absolute ,147
Positive ,147
Negative -,088
Test Statistic ,147
Asymp. Sig. 2-tailed ,048
c
Source : Output SPSS 22.0
Table 4.5
One-Sample Kolmogorov-Smirnov Test Model 2
Unstandardized Residual N
36 Normal Parameters
a,b
Mean ,0000000
Std. Deviation ,50789697
Most Extreme Differences Absolute ,123
Positive ,123
Negative -,065
Test Statistic ,123
Asymp. Sig. 2-tailed ,182
c
Source : Output SPSS 22.0
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