32 Secondary data used in this study are the financial report of companies
listed on the Indonesia Stock Exchange in 2013. The data obtained in this study are gathered from the Indonesian Capital Market Directory ICMD,
www.idx.co.id, through Corner, Capital Market Reference Center CMRC at the Indonesia Stock Exchange IDX.
D. Data Analysis Method
The method of analysis data in this research is using statistical calculations; the name of application is SPSS Statistical Product and Service
Solutions. Once the necessary data have been collected in this study, the data analysis can be performed by descriptive statistics and hypothesis test. The
descriptions of the data analysis method are as follows: 1.
Descriptive Statistics The data in this study were analyzed with descriptive statistics. The
descriptive statistical testing is a transformation process of research data by using tabulation in order to make the data understandable and easily
being interpreted. Generally, tabulation is used by researcher to obtain information about characteristics of primary variable in research. The
measurement applied in this descriptive statistical testing depends on the type of scale of measurement. The descriptive statistical testing obtains a
picture or describes data that can be seen from median, mean, mode, standard deviation, variance, maximum and minimum.
2. Classical Assumption
a. Normality Test
33 According to Hair et al. 2006 cited in Adinugraha et al 2007,
the purpose of the normality test is to determine whether the regression model variables are normally distributed or not. The
normality test conducted to determine whether the inferential statistics to be used is a parametric or non-parametric statistics. There are two
ways to test, i.e. the graph analysis and statistical tests Ghozali 2011. Researcher chooses two tools to test whether the data is normally
distributed or not. 1
Graph Analysis When using graph analysis, normality test can be done by looking
at the spread of the data dots on the diagonal axis of the graph or by looking at the histogram from the residual.
a If the dots spread around the diagonal line and follow the
direction of the diagonal line, the regression model meets the normality assumption.
b If the dots spread away from diagonal lines and or do not
follow the direction of the diagonal line, the regression model does not meet the normality assumption.
2 Statistical Test
Kolmogorov-Smirnov Z 1 - Sample KS uses for making decision regarding the normality test.
a If the value Asymp. Sig. 2-tailed less than 0.05, it means
that the data are not normally distributed.
