LAMPIRAN 13 HASIL UJI SOBEL
1. Hasil Uji Sobel Variabel Kepemilikan Manajerial, Kualitas Laba dan Nilai Perusahaan
Run MATRIX procedure: Preacher And Hayes 2004 SPSS Script For Simple Mediation
Written by Andrew F. Hayes, The Ohio State University http:www.comm.ohio-state.eduahayes
VARIABLES IN SIMPLE MEDIATION MODEL Y NPER
X MNJR M DACC
DESCRIPTIVES STATISTICS AND PEARSON CORRELATIONS Mean SD NPER MNJR DACC
NPER 1.2432 .5250 1.0000 -.1329 .2457 MNJR .0509 .0595 -.1329 1.0000 -.2359
DACC .0901 .1423 .2457 -.2359 1.0000 SAMPLE SIZE
75
DIRECT And TOTAL EFFECTS Coeff s.e. t Sigtwo
bYX -1.1732 1.0238 -1.1460 .2556 bMX -.5643 .2721 -2.0742 .0416
bYM.X .8374 .4323 1.9370 .0567 bYX.M -.7006 1.0342 -.6775 .5003
INDIRECT EFFECT And SIGNIFICANCE USING NORMAL DISTRIBUTION Value s.e. LL 95 CI UL 95 CI Z Sigtwo
Effect -.4726 .3539 -1.1663 .2211 -1.3352 .1818 BOOTSTRAP RESULTS For INDIRECT EFFECT
Data Mean s.e. LL 95 CI UL 95 CI LL 99 CI UL 99 CI Effect -.4726 -.4932 .3538 -1.2295 .0922 -1.5851 .3770
NUMBER OF BOOTSTRAP RESAMPLES 1000
FAIRCHILD ET AL. 2009 VARIANCE IN Y ACCOUNTED FOR BY INDIRECT EFFECT: .0117
NOTES ------ END MATRIX -----
2. Hasil Uji Sobel Variabel Kepemilikan Institusional, Kualitas Laba dan Nilai Perusahaan
Run MATRIX procedure: Preacher And Hayes 2004 SPSS Script For Simple Mediation
Written by Andrew F. Hayes, The Ohio State University http:www.comm.ohio-state.eduahayes
VARIABLES IN SIMPLE MEDIATION MODEL Y NPER
X INST M DACC
DESCRIPTIVES STATISTICS AND PEARSON CORRELATIONS Mean SD NPER INST DACC
NPER 1.2432 .5250 1.0000 .2382 .2457 INST .6838 .1733 .2382 1.0000 .2837
DACC .0901 .1423 .2457 .2837 1.0000 SAMPLE SIZE
75 DIRECT And TOTAL EFFECTS
Coeff s.e. t Sigtwo bYX .7217 .3444 2.0956 .0396
bMX .2330 .0922 2.5278 .0136 bYM.X .7147 .4322 1.6535 .1026
bYX.M .5552 .3550 1.5641 .1222
INDIRECT EFFECT And SIGNIFICANCE USING NORMAL DISTRIBUTION Value s.e. LL 95 CI UL 95 CI Z Sigtwo
Effect .1665 .1268 -.0819 .4149 1.3136 .1890 BOOTSTRAP RESULTS For INDIRECT EFFECT
Data Mean s.e. LL 95 CI UL 95 CI LL 99 CI UL 99 CI Effect .1665 .1654 .1446 -.0914 .4887 -.1953 .6257
NUMBER OF BOOTSTRAP RESAMPLES 1000
FAIRCHILD ET AL. 2009 VARIANCE IN Y ACCOUNTED FOR BY INDIRECT EFFECT: .0259
NOTES ------ END MATRIX -----
3. Hasil Uji Sobel Variabel Komite Audit, Kualitas Laba dan Nilai Perusahaan