75
Collinearity Diagnostics
a
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 Statistics
a
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 Summary
b
Model R
R Square Adjusted R
Square Std. Error of the
Estimate Durbin-Watson
1 .622
a
.387 .349
.33683 1.898
a. Predictors: Constant, Lg Informasi Asimetri, Manajemen Laba b. Dependent Variable: Ln COEC
76
8. Uji Heterokedastisitas
9. Uji Hipotesis 1
Model Summary
Model R
R Square Adjusted R
Square Std. Error of the
Estimate 1
.552
a
.304 .283
.35339 a. Predictors: Constant, Lg Informasi Asimetri
ANOVA
b
Model Sum of Squares
df Mean Square
F Sig.
1 Regression
1.803 1
1.803 14.440
.001
a
Residual 4.121
33 .125
Total 5.924
34 a. Predictors: Constant, Lg Informasi Asimetri
77
ANOVA
b
Model Sum of Squares
df Mean Square
F Sig.
1 Regression
1.803 1
1.803 14.440
.001
a
Residual 4.121
33 .125
Total 5.924
34 a. Predictors: Constant, Lg Informasi Asimetri
b. Dependent Variable: Ln COEC
Coefficients
a
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
.366
a
.134 .108
.521480 a. Predictors: Constant, Lg Informasi Asimetri
ANOVA
b
Model Sum of Squares
Df Mean Square
F Sig.
1 Regression
1.390 1
1.390 5.113
.030
a
Residual 8.974
33 .272
Total 10.364
34 a. Predictors: Constant, Lg Informasi Asimetri
b. Dependent Variable: Manajemen Laba
78
Coefficients
a
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
.470
a
.221 .197
.37402 a. Predictors: Constant, Manajemen Laba
ANOVA
b
Model Sum of Squares
df Mean Square
F Sig.
1 Regression
1.308 1
1.308 9.350
.004
a
Residual 4.616
33 .140
Total 5.924
34 a. Predictors: Constant, Manajemen Laba
b. Dependent Variable: Ln COEC
Coefficients
a
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 a. Dependent Variable: Ln COEC
79
12. Uji Hipotesis 4