Keterbatasan SIMPULAN, SARAN, DAN KETERBATASAN

Business Research, Department of Accountancy and Business Law, Working paper series, No 3. Sugiyono. 2010. Metode Penelitian Bisnis. Bandung. Alfabeta. Tay, Ink. 2009. Fixed Asset Revaluation: Management Incentives dan Market Reaction. Lincoln University, Canterbury, New Zealand. Wondabio, Ludovicus Sensi, 2011. Konvergensi IFRS dan Pemahaman PSAK terkini, Pelatihan Dampak Penerapan PSAK Terbaru Berbasis IFRS terhadap Dunia Pendidikan dan Industri, Padang. Yulistia R. M., Fauziati P., Minovia A. F., Khairati A, 2015. Pengaruh Leverage, Arus Kas Operasi, Ukuran Perusahaan dan Fixed Asset Intensity Terhadap Revaluasi Aset Tetap, Universitas Bung Hatta Padang. LAMPIRAN LAMPIRAN 1 Hasil Output Spss 21, 2016

A. UJI KUALITAS DATA

1. Deskriptif Statistik

a. Deskriptif Statistik Indonesia b. Deskriptif Statistik Singapura Descriptive Statistics N Minimum Maximum Mean Std. Deviation FIRM_SIZE 262 1484 178261195 3760263,55 17278173,020 FAI 262 ,00000 ,96360 ,0523632 ,13908925 DR 262 ,00079 33,32370 ,5787165 2,80842954 LIQ 262 ,00000 922,70800 19,1251575 80,05924270 CFFO 262 -65303,64267 142,23750 -304,2624622 4086,23825018 Valid N listwise 262 Descriptive Statistics N Minimum Maximum Mean Std. Deviation FIRM_SIZE 489 45208 93491227 7782419,34 14797833,442 FAI 489 ,00007 ,91741 ,3656343 ,20116723 DR 489 ,00025 4,98033 ,5286159 ,41019859 LIQ 489 -,31023 372,86767 2,7875285 19,59192123 CFFO 489 -7,11133 3,28169 -,0025583 ,57507467 Valid N listwise 489

2. Menilai Model Fit Overall Model Fit

Indonesia Block 0: Iteration History

a,b,c

Iteration -2 Log likelihood Coefficients Constant Step 0 1 265,496 -1,746 2 233,363 -2,419 3 231,036 -2,663 4 231,011 -2,693 5 231,011 -2,693 a. Constant is included in the model. b. Initial -2 Log Likelihood: 231,011 c. Estimation terminated at iteration number 5 because parameter estimates changed by less than ,001. Block 1: Iteration History

a,b,c,d

Iteration -2 Log likelihood Coefficients Constant FIRM_SIZE FAI DR LIQ CFFO Step 1 1 253,058 -1,008 -,044 1,282 ,100 ,000 -,033 2 206,956 -,554 -,112 3,008 ,239 ,000 -,087 3 197,402 ,486 -,188 4,605 ,375 -,002 -,154 4 196,240 1,146 -,227 5,253 ,426 -,011 -,192 5 194,334 1,539 -,234 5,147 ,336 -,115 -,214 6 190,102 2,163 -,226 4,621 ,011 -,530 -,286 7 188,673 2,250 -,214 4,497 -,186 -,899 -,288 8 188,557 2,336 -,213 4,482 -,241 -1,033 -,277 9 188,556 2,344 -,213 4,481 -,245 -1,044 -,276 10 188,556 2,344 -,213 4,481 -,245 -1,044 -,276 a. Method: Enter b. Constant is included in the model. c. Initial -2 Log Likelihood: 231,011 d. Estimation terminated at iteration number 10 because parameter estimates changed by less than ,001. Singapura Block 0: Iteration History

a,b,c

Iteration -2 Log likelihood Coefficients Constant Step 0 1 220,990 -1,418 2 216,669 -1,733 3 216,625 -1,769 4 216,624 -1,770 a. Constant is included in the model. b. Initial -2 Log Likelihood: 216,624 c. Estimation terminated at iteration number 4 because parameter estimates changed by less than ,001 Block 1: Iteration History

a,b,c,d

Iteration -2 Log likelihood Coefficients Constant FIRM_SIZE FAI DR LIQ CFFO Step 1 1 210,703 -,342 -,042 2,362 -,059 -,001 ,000 2 202,718 ,390 -,081 3,060 -,145 -,002 ,000 3 198,398 1,891 -,134 3,470 -,467 -,005 ,000 4 193,661 4,217 -,212 4,481 -1,265 -,010 ,000 5 192,902 4,593 -,223 4,718 -1,617 -,014 ,000 6 192,791 4,582 -,222 4,725 -1,731 -,015 ,000 7 192,761 4,581 -,221 4,724 -1,739 -,016 ,001 8 192,750 4,581 -,221 4,722 -1,738 -,016 ,001 9 192,747 4,579 -,221 4,722 -1,737 -,016 ,001 10 192,746 4,578 -,221 4,721 -1,737 -,016 ,001 11 192,746 4,578 -,221 4,721 -1,737 -,016 ,001 a. Method: Enter b. Constant is included in the model. c. Initial -2 Log Likelihood: 216,624 d. Estimation terminated at iteration number 11 because parameter estimates changed by less than ,001.