Pengaruh Pajak Penghasilan Badan Terhadap Kinerja Keuangan pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi
DAFTAR LAMPIRAN
Lampiran i
Daftar Populasi dan Sampel
No
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
Nama Perusahaan
PT Akasha Wira International Tbk
PT Tiga Pilar Sejahtera Food Tbk
PT Tri Banyan Tirta Tbk
PT Wilmar Cahaya Indonesia Tbk
PT Chitose International Tbk
PT Delta Djakarta Tbk
PT Darya Varia Laboratoria Tbk
PT Gudang Garam Tbk
PT Handjaya Mandala Sampoerna Tbk
PT Indofood CBP Sukses Makmur Tbk
PT Indofarma (Persero) Tbk
PT Indofood Sukses Makmur Tbk
PT Kimia Farma (Persero) Tbk
PT Kedaung Indah Can Tbk
PT Kino Indonesia Tbk
PT Kalbe Farma Tbk
PT Langgeng Makmur Industry Tbk
PT Martina Berto Tbk
PT Merck Indonesia Tbk
PT Multi Bintang Indonesia Tbk
PT Mustika Ratu Tbk
PT Mayora Indah Tbk
PT Prashida Aneka Niaga Tbk
PT Pyridam Farma Tbk
PT Bentoel International Investama Tbk
PT Nippon Indosari Corporindo Tbk
PT Merck Sharp Dohme Pharma Tbk
PT Industri Jamu & Farmasi Sido Muncul Tbk
PT Sekar Bumi Tbk
PT Sekar Laut Tbk
Kode
ADES
AISA
ALTO
CEKA
CINT
DLTA
DVLA
GGRM
HMSP
ICBP
INAF
INDF
KAEF
KICI
KINO
KLBF
LMPI
MBTO
MERK
MLBI
MRAT
MYOR
PSDN
PYFA
RMBA
ROTI
SCPI
SIDO
SKBM
SKLT
1
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
Kriteria
Sampel
2 3 4
√ √ √ √ √
1
√ - √
√ √ √
2
- √ √
√ √ √
3
√ √ √
4
√ √ √
5
√ √ √
6
√ √ √
7
√ - √
√ √ √
8
√ √ √
9
√ - √
- √ √
√ √ √
10
√ - √
√ - √
√ √ √
11
√ √ √
12
√ - √
√ √ √
13
√ - √
√ √ √
14
√ - √
√ √ √
15
√ - √
√ √ √
16
√ √ √ √ √
17
Universitas Sumatera Utara
Lampiran i (Lanjutan)
31
32
33
34
35
36
37
PT Taisho Pharmaceutical Indonesia Tbk
PT Siantar Top Tbk
PT Mandom Indonesia Tbk
PT Tempo Scan Pasific Tbk
PT Ultrajaya Milk Industry and Trading Company Tbk
PT Unilever Indonesia Tbk
PT Wismilak Inti Makmur Tbk
SQBB
STTP
TCID
TSPC
ULTJ
UNVR
WIIM
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
18
19
20
21
22
23
24
Universitas Sumatera Utara
Lampiran ii
Tabulasi data Penelitian
Tahun 2010 - 2015
No
Kode
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
AISA
CEKA
DLTA
DVLA
GGRM
HMSP
ICBP
INDF
KAEF
KLBF
MERK
MLBI
MYOR
PYFA
ROTI
SIDO
SKLT
SQBB
STTP
TCID
TSPC
ULTJ
UNVR
WIIM
25
26
27
28
29
30
AISA
CEKA
DLTA
DVLA
GGRM
HMSP
Variabel Penelitian
Kinerja Keuangan
PPh Badan
(ROA)
(CETR)
Tahun 2010
4.10
13.30
3.48
23.36
20.61
25.75
12.98
29.28
13.71
25.66
31.29
26.44
13.86
29.14
8.32
32.61
8.37
24.48
19.11
24.23
27.32
25.63
38.96
25.98
11.36
23.93
4.17
30.67
17.56
24.90
26.64
30.90
2.42
27.25
28.95
24.95
6.57
17.10
12.55
26.38
13.78
21.26
5.35
25.33
38.90
30.57
5.85
29.33
Tahun 2011
4.18
19.81
11.70
24.99
21.79
26.92
13.03
29.80
12.68
26.30
41.62
26.62
Ukuran Persahaan
(LN_Aset)
28.29
27.47
27.29
27.47
31.06
30.65
30.22
31.49
28.14
29.58
26.80
27.76
29.11
25.33
27.07
27.51
26.02
26.49
27.20
27.68
28.91
28.33
29.79
26.87
28.91
27.44
27.27
27.56
31.30
30.60
Universitas Sumatera Utara
Lampiran ii (Lanjutan)
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
ICBP
INDF
KAEF
KLBF
MERK
MLBI
MYOR
PYFA
ROTI
SIDO
SKLT
SQBB
STTP
TCID
TSPC
ULTJ
UNVR
WIIM
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
AISA
CEKA
DLTA
DVLA
GGRM
HMSP
ICBP
INDF
KAEF
KLBF
MERK
MLBI
MYOR
PYFA
ROTI
SIDO
SKLT
SQBB
STTP
TCID
13.57
9.13
9.57
18.41
39.56
41.56
7.33
4.38
15.27
29.09
2.79
33.19
4.57
12.38
13.80
4.65
39.73
17.48
Tahun 2012
6.56
5.68
28.64
13.86
9.80
37.89
12.84
8.06
9.91
18.85
18.93
65.86
8.97
3.91
12.38
18.02
3.19
34.06
5.97
11.92
26.82
27.33
27.52
23.39
19.10
26.14
22.30
31.90
23.22
24.28
37.97
25.40
18.92
27.35
21.36
19.20
20.42
13.84
30.35
31.61
28.22
29.74
27.09
27.83
29.52
25.49
27.36
27.79
26.09
26.61
27.56
27.75
29.08
28.41
29.98
27.33
21.27
30.10
27.63
26.70
26.98
25.79
26.86
29.67
26.91
23.54
26.85
16.74
22.54
33.93
22.67
24.15
38.25
25.21
19.99
30.65
28.98
27.66
27.34
27.70
31.36
30.90
30.51
31.72
28.36
29.87
27.07
27.77
29.75
25.63
27.82
28.40
26.24
26.71
27.85
27.86
Universitas Sumatera Utara
Lampiran ii (Lanjutan)
69
70
71
72
TSPC
ULTJ
UNVR
WIIM
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
AISA
CEKA
DLTA
DVLA
GGRM
HMSP
ICBP
INDF
KAEF
KLBF
MERK
MLBI
MYOR
PYFA
ROTI
SIDO
SKLT
SQBB
STTP
TCID
TSPC
ULTJ
UNVR
WIIM
97
98
99
100
101
102
103
104
105
AISA
CEKA
DLTA
DVLA
GGRM
HMSP
ICBP
INDF
KAEF
13.71
14.60
40.38
6.40
Tahun 2013
6.91
6.08
31.20
10.57
8.63
39.48
10.50
4.37
8.72
17.41
25.17
48.59
10.90
3.54
8.67
13.75
3.79
35.50
7.78
10.92
11.81
11.56
40.10
10.77
Tahun 2014
5.13
3.19
29.04
6.55
9.27
35.87
10.16
5.12
7.97
22.39
24.37
24.30
25.88
29.16
28.52
30.11
27.82
23.59
22.97
25.73
30.17
26.11
25.30
28.03
35.67
24.43
24.00
26.82
31.78
21.92
34.13
25.87
29.86
37.50
25.00
20.92
28.39
22.65
28.09
24.47
25.05
29.24
27.70
27.49
27.81
31.56
30.94
30.69
31.99
28.54
30.06
27.27
28.21
29.90
25.89
28.23
28.71
26.43
26.77
28.02
28.01
29.32
28.66
30.22
27.84
23.97
26.22
24.61
32.48
24.04
25.80
29.18
34.83
26.02
29.63
27.88
27.62
27.84
31.70
30.98
30.85
32.08
28.72
Universitas Sumatera Utara
Lampiran ii (Lanjutan)
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
KLBF
MERK
MLBI
MYOR
PYFA
ROTI
SIDO
SKLT
SQBB
STTP
TCID
TSPC
ULTJ
UNVR
WIIM
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
136
137
138
139
140
141
142
143
144
AISA
CEKA
DLTA
DVLA
GGRM
HMSP
ICBP
INDF
KAEF
KLBF
MERK
MLBI
MYOR
PYFA
ROTI
SIDO
SKLT
SQBB
STTP
TCID
TSPC
ULTJ
UNVR
WIIM
17.07
20.98
35.63
3.98
1.54
8.80
14.72
4.97
35.88
7.26
9.41
10.45
9.71
40.18
8.43
Tahun 2015
4.12
7.17
18.50
7.84
10.16
27.26
11.01
3.52
7.82
15.02
22.22
23.65
11.02
1.93
10.00
15.65
5.32
32.37
9.67
26.15
8.42
14.78
37.20
9.76
23.48
24.71
25.22
23.27
44.82
19.13
23.29
38.28
26.08
28.19
28.61
21.48
30.08
24.40
24.02
30.15
27.30
28.43
29.96
25.88
28.39
28.67
26.53
26.85
28.16
28.25
29.35
28.70
30.29
27.92
26.01
25.62
25.19
26.04
25.01
25.77
30.67
40.66
22.95
25.04
28.74
22.80
23.56
46.12
25.29
22.31
31.49
24.90
21.29
6.58
24.68
27.77
24.33
25.22
29.83
28.03
27.67
27.95
31.78
31.27
30.91
32.15
28.81
30.25
27.19
28.37
30.06
25.80
28.63
28.66
26.66
26.86
28.28
28.36
29.47
28.90
30.39
27.93
Universitas Sumatera Utara
Lampiran iii
Output Hasil Pengolahan Data dengan SPSS
1. Hasil Uji Statistik Deskriptif
Descriptive Statistics
N
ROA
CETR
SIZE
Valid N (listwise)
Minimum Maximum
144
1.54
65.86
144
6.58
46.12
144
25.33
32.15
Mean
Std. Deviation
15.8101
12.15259
26.1208
5.19639
28.5998
1.60181
144
2. Hasil Uji Asumsi Klasik
2.1. Hasil Uji Normalitas
Universitas Sumatera Utara
Lampiran iii (Lanjutan)
2.2. Hasil Uji Multikolinearitas
Coefficientsa
Unstandardized
Standardized
Coefficients
Coefficients
Model
B
Std. Error
Beta
t
1 (Constant)
2.313
1.162
1.991
CETR
-.052
.012
-.349 -4.445
SIZE
.053
.038
.110 1.405
a. Dependent Variable: ROA
Sig.
.048
.000
.162
Collinearity Statistics
Tolerance
VIF
.984
.984
1.016
1.016
Universitas Sumatera Utara
Lampiran iii (Lanjutan)
2.3. Hasil Uji Heteroskedastisitas
2.4. Hasil Uji Autokorelasi
Model Summaryb
Adjusted R
Std. Error of
Model
R
R Square
Square
the Estimate Durbin-Watson
a
1
.379
.144
.132
.71862
2.134
a. Predictors: (Constant), SIZE, CETR
b. Dependent Variable: ROA
Universitas Sumatera Utara
Lampiran iii (Lanjutan)
Runs Test
Test Valuea
Cases < Test Value
Cases >= Test Value
Unstandardized
Residual
-.10869
72
72
Total Cases
Number of Runs
Z
Asymp. Sig. (2-tailed)
144
77
.669
.503
a. Median
3. Hasil Analisis Regresi
Coefficientsa
Unstandardized
Standardized
Coefficients
Coefficients
Model
B
Std. Error
Beta
1
(Constant)
2.313
1.162
CETR
-.052
.012
-.349
LN_ASET
.053
.038
.110
a. Dependent Variable: ROA
t
1.991
-4.445
1.405
Sig.
.048
.000
.162
Universitas Sumatera Utara
Lampiran iii (Lanjutan)
4. Hasil Pengujian Hipotesis
4.1. Hasil Uji Signifikansi Simultan (Uji – F)
ANOVAa
Sum of
Model
Squares
df
Mean Square
1
Regression
12.232
2
6.116
Residual
72.814
141
.516
Total
85.046
143
a. Dependent Variable: ROA
b. Predictors: (Constant), SIZE, CETR
F
11.844
Sig.
.000b
4.2. Hasil Uji Signifikansi Parsial (Uji – t)
Coefficientsa
Unstandardized
Standardized
Coefficients
Coefficients
Model
B
Std. Error
Beta
1
(Constant)
2.313
1.162
CETR
-.052
.012
-.349
SIZE
.053
.038
.110
a. Dependent Variable: ROA
T
1.991
-4.445
1.405
Sig.
.048
.000
.162
4.3. Hasil Uji Koefisien Determinasi
Model Summaryb
Adjusted R
Std. Error of the
Model
R
R Square
Square
Estimate
a
1
.379
.144
.132
.71862
a. Predictors: (Constant), SIZE, CETR
b. Dependent Variable: ROA
Universitas Sumatera Utara
Lampiran i
Daftar Populasi dan Sampel
No
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
Nama Perusahaan
PT Akasha Wira International Tbk
PT Tiga Pilar Sejahtera Food Tbk
PT Tri Banyan Tirta Tbk
PT Wilmar Cahaya Indonesia Tbk
PT Chitose International Tbk
PT Delta Djakarta Tbk
PT Darya Varia Laboratoria Tbk
PT Gudang Garam Tbk
PT Handjaya Mandala Sampoerna Tbk
PT Indofood CBP Sukses Makmur Tbk
PT Indofarma (Persero) Tbk
PT Indofood Sukses Makmur Tbk
PT Kimia Farma (Persero) Tbk
PT Kedaung Indah Can Tbk
PT Kino Indonesia Tbk
PT Kalbe Farma Tbk
PT Langgeng Makmur Industry Tbk
PT Martina Berto Tbk
PT Merck Indonesia Tbk
PT Multi Bintang Indonesia Tbk
PT Mustika Ratu Tbk
PT Mayora Indah Tbk
PT Prashida Aneka Niaga Tbk
PT Pyridam Farma Tbk
PT Bentoel International Investama Tbk
PT Nippon Indosari Corporindo Tbk
PT Merck Sharp Dohme Pharma Tbk
PT Industri Jamu & Farmasi Sido Muncul Tbk
PT Sekar Bumi Tbk
PT Sekar Laut Tbk
Kode
ADES
AISA
ALTO
CEKA
CINT
DLTA
DVLA
GGRM
HMSP
ICBP
INAF
INDF
KAEF
KICI
KINO
KLBF
LMPI
MBTO
MERK
MLBI
MRAT
MYOR
PSDN
PYFA
RMBA
ROTI
SCPI
SIDO
SKBM
SKLT
1
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
Kriteria
Sampel
2 3 4
√ √ √ √ √
1
√ - √
√ √ √
2
- √ √
√ √ √
3
√ √ √
4
√ √ √
5
√ √ √
6
√ √ √
7
√ - √
√ √ √
8
√ √ √
9
√ - √
- √ √
√ √ √
10
√ - √
√ - √
√ √ √
11
√ √ √
12
√ - √
√ √ √
13
√ - √
√ √ √
14
√ - √
√ √ √
15
√ - √
√ √ √
16
√ √ √ √ √
17
Universitas Sumatera Utara
Lampiran i (Lanjutan)
31
32
33
34
35
36
37
PT Taisho Pharmaceutical Indonesia Tbk
PT Siantar Top Tbk
PT Mandom Indonesia Tbk
PT Tempo Scan Pasific Tbk
PT Ultrajaya Milk Industry and Trading Company Tbk
PT Unilever Indonesia Tbk
PT Wismilak Inti Makmur Tbk
SQBB
STTP
TCID
TSPC
ULTJ
UNVR
WIIM
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
18
19
20
21
22
23
24
Universitas Sumatera Utara
Lampiran ii
Tabulasi data Penelitian
Tahun 2010 - 2015
No
Kode
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
AISA
CEKA
DLTA
DVLA
GGRM
HMSP
ICBP
INDF
KAEF
KLBF
MERK
MLBI
MYOR
PYFA
ROTI
SIDO
SKLT
SQBB
STTP
TCID
TSPC
ULTJ
UNVR
WIIM
25
26
27
28
29
30
AISA
CEKA
DLTA
DVLA
GGRM
HMSP
Variabel Penelitian
Kinerja Keuangan
PPh Badan
(ROA)
(CETR)
Tahun 2010
4.10
13.30
3.48
23.36
20.61
25.75
12.98
29.28
13.71
25.66
31.29
26.44
13.86
29.14
8.32
32.61
8.37
24.48
19.11
24.23
27.32
25.63
38.96
25.98
11.36
23.93
4.17
30.67
17.56
24.90
26.64
30.90
2.42
27.25
28.95
24.95
6.57
17.10
12.55
26.38
13.78
21.26
5.35
25.33
38.90
30.57
5.85
29.33
Tahun 2011
4.18
19.81
11.70
24.99
21.79
26.92
13.03
29.80
12.68
26.30
41.62
26.62
Ukuran Persahaan
(LN_Aset)
28.29
27.47
27.29
27.47
31.06
30.65
30.22
31.49
28.14
29.58
26.80
27.76
29.11
25.33
27.07
27.51
26.02
26.49
27.20
27.68
28.91
28.33
29.79
26.87
28.91
27.44
27.27
27.56
31.30
30.60
Universitas Sumatera Utara
Lampiran ii (Lanjutan)
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
ICBP
INDF
KAEF
KLBF
MERK
MLBI
MYOR
PYFA
ROTI
SIDO
SKLT
SQBB
STTP
TCID
TSPC
ULTJ
UNVR
WIIM
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
AISA
CEKA
DLTA
DVLA
GGRM
HMSP
ICBP
INDF
KAEF
KLBF
MERK
MLBI
MYOR
PYFA
ROTI
SIDO
SKLT
SQBB
STTP
TCID
13.57
9.13
9.57
18.41
39.56
41.56
7.33
4.38
15.27
29.09
2.79
33.19
4.57
12.38
13.80
4.65
39.73
17.48
Tahun 2012
6.56
5.68
28.64
13.86
9.80
37.89
12.84
8.06
9.91
18.85
18.93
65.86
8.97
3.91
12.38
18.02
3.19
34.06
5.97
11.92
26.82
27.33
27.52
23.39
19.10
26.14
22.30
31.90
23.22
24.28
37.97
25.40
18.92
27.35
21.36
19.20
20.42
13.84
30.35
31.61
28.22
29.74
27.09
27.83
29.52
25.49
27.36
27.79
26.09
26.61
27.56
27.75
29.08
28.41
29.98
27.33
21.27
30.10
27.63
26.70
26.98
25.79
26.86
29.67
26.91
23.54
26.85
16.74
22.54
33.93
22.67
24.15
38.25
25.21
19.99
30.65
28.98
27.66
27.34
27.70
31.36
30.90
30.51
31.72
28.36
29.87
27.07
27.77
29.75
25.63
27.82
28.40
26.24
26.71
27.85
27.86
Universitas Sumatera Utara
Lampiran ii (Lanjutan)
69
70
71
72
TSPC
ULTJ
UNVR
WIIM
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
AISA
CEKA
DLTA
DVLA
GGRM
HMSP
ICBP
INDF
KAEF
KLBF
MERK
MLBI
MYOR
PYFA
ROTI
SIDO
SKLT
SQBB
STTP
TCID
TSPC
ULTJ
UNVR
WIIM
97
98
99
100
101
102
103
104
105
AISA
CEKA
DLTA
DVLA
GGRM
HMSP
ICBP
INDF
KAEF
13.71
14.60
40.38
6.40
Tahun 2013
6.91
6.08
31.20
10.57
8.63
39.48
10.50
4.37
8.72
17.41
25.17
48.59
10.90
3.54
8.67
13.75
3.79
35.50
7.78
10.92
11.81
11.56
40.10
10.77
Tahun 2014
5.13
3.19
29.04
6.55
9.27
35.87
10.16
5.12
7.97
22.39
24.37
24.30
25.88
29.16
28.52
30.11
27.82
23.59
22.97
25.73
30.17
26.11
25.30
28.03
35.67
24.43
24.00
26.82
31.78
21.92
34.13
25.87
29.86
37.50
25.00
20.92
28.39
22.65
28.09
24.47
25.05
29.24
27.70
27.49
27.81
31.56
30.94
30.69
31.99
28.54
30.06
27.27
28.21
29.90
25.89
28.23
28.71
26.43
26.77
28.02
28.01
29.32
28.66
30.22
27.84
23.97
26.22
24.61
32.48
24.04
25.80
29.18
34.83
26.02
29.63
27.88
27.62
27.84
31.70
30.98
30.85
32.08
28.72
Universitas Sumatera Utara
Lampiran ii (Lanjutan)
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
KLBF
MERK
MLBI
MYOR
PYFA
ROTI
SIDO
SKLT
SQBB
STTP
TCID
TSPC
ULTJ
UNVR
WIIM
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
136
137
138
139
140
141
142
143
144
AISA
CEKA
DLTA
DVLA
GGRM
HMSP
ICBP
INDF
KAEF
KLBF
MERK
MLBI
MYOR
PYFA
ROTI
SIDO
SKLT
SQBB
STTP
TCID
TSPC
ULTJ
UNVR
WIIM
17.07
20.98
35.63
3.98
1.54
8.80
14.72
4.97
35.88
7.26
9.41
10.45
9.71
40.18
8.43
Tahun 2015
4.12
7.17
18.50
7.84
10.16
27.26
11.01
3.52
7.82
15.02
22.22
23.65
11.02
1.93
10.00
15.65
5.32
32.37
9.67
26.15
8.42
14.78
37.20
9.76
23.48
24.71
25.22
23.27
44.82
19.13
23.29
38.28
26.08
28.19
28.61
21.48
30.08
24.40
24.02
30.15
27.30
28.43
29.96
25.88
28.39
28.67
26.53
26.85
28.16
28.25
29.35
28.70
30.29
27.92
26.01
25.62
25.19
26.04
25.01
25.77
30.67
40.66
22.95
25.04
28.74
22.80
23.56
46.12
25.29
22.31
31.49
24.90
21.29
6.58
24.68
27.77
24.33
25.22
29.83
28.03
27.67
27.95
31.78
31.27
30.91
32.15
28.81
30.25
27.19
28.37
30.06
25.80
28.63
28.66
26.66
26.86
28.28
28.36
29.47
28.90
30.39
27.93
Universitas Sumatera Utara
Lampiran iii
Output Hasil Pengolahan Data dengan SPSS
1. Hasil Uji Statistik Deskriptif
Descriptive Statistics
N
ROA
CETR
SIZE
Valid N (listwise)
Minimum Maximum
144
1.54
65.86
144
6.58
46.12
144
25.33
32.15
Mean
Std. Deviation
15.8101
12.15259
26.1208
5.19639
28.5998
1.60181
144
2. Hasil Uji Asumsi Klasik
2.1. Hasil Uji Normalitas
Universitas Sumatera Utara
Lampiran iii (Lanjutan)
2.2. Hasil Uji Multikolinearitas
Coefficientsa
Unstandardized
Standardized
Coefficients
Coefficients
Model
B
Std. Error
Beta
t
1 (Constant)
2.313
1.162
1.991
CETR
-.052
.012
-.349 -4.445
SIZE
.053
.038
.110 1.405
a. Dependent Variable: ROA
Sig.
.048
.000
.162
Collinearity Statistics
Tolerance
VIF
.984
.984
1.016
1.016
Universitas Sumatera Utara
Lampiran iii (Lanjutan)
2.3. Hasil Uji Heteroskedastisitas
2.4. Hasil Uji Autokorelasi
Model Summaryb
Adjusted R
Std. Error of
Model
R
R Square
Square
the Estimate Durbin-Watson
a
1
.379
.144
.132
.71862
2.134
a. Predictors: (Constant), SIZE, CETR
b. Dependent Variable: ROA
Universitas Sumatera Utara
Lampiran iii (Lanjutan)
Runs Test
Test Valuea
Cases < Test Value
Cases >= Test Value
Unstandardized
Residual
-.10869
72
72
Total Cases
Number of Runs
Z
Asymp. Sig. (2-tailed)
144
77
.669
.503
a. Median
3. Hasil Analisis Regresi
Coefficientsa
Unstandardized
Standardized
Coefficients
Coefficients
Model
B
Std. Error
Beta
1
(Constant)
2.313
1.162
CETR
-.052
.012
-.349
LN_ASET
.053
.038
.110
a. Dependent Variable: ROA
t
1.991
-4.445
1.405
Sig.
.048
.000
.162
Universitas Sumatera Utara
Lampiran iii (Lanjutan)
4. Hasil Pengujian Hipotesis
4.1. Hasil Uji Signifikansi Simultan (Uji – F)
ANOVAa
Sum of
Model
Squares
df
Mean Square
1
Regression
12.232
2
6.116
Residual
72.814
141
.516
Total
85.046
143
a. Dependent Variable: ROA
b. Predictors: (Constant), SIZE, CETR
F
11.844
Sig.
.000b
4.2. Hasil Uji Signifikansi Parsial (Uji – t)
Coefficientsa
Unstandardized
Standardized
Coefficients
Coefficients
Model
B
Std. Error
Beta
1
(Constant)
2.313
1.162
CETR
-.052
.012
-.349
SIZE
.053
.038
.110
a. Dependent Variable: ROA
T
1.991
-4.445
1.405
Sig.
.048
.000
.162
4.3. Hasil Uji Koefisien Determinasi
Model Summaryb
Adjusted R
Std. Error of the
Model
R
R Square
Square
Estimate
a
1
.379
.144
.132
.71862
a. Predictors: (Constant), SIZE, CETR
b. Dependent Variable: ROA
Universitas Sumatera Utara