Analisis Faktor (8 Proksi IOS)
Analisis Faktor (8 Proksi IOS) Descriptive Statistics Mean Std. Deviation Analysis N MVABVA
1.538273 1.3289313 179 MVEBVE 1.963958 2.4250088 179 TOBINQ 2.095484 1.7624916 179
VPPE 5.890453 5.6879643 179
VDEP 10.132094 16.1151199 179 CAPBVA .321988 .1635267 179 CAPMVA .299605 .2333384 179
VARRET 3.125724 20.4352661 179 KMO and Bartlett's Test
Kaiser-Meyer-Olkin Measure of Sampling Adequacy.
.733 Bartlett's Test of Approx. Chi-Square 1689.661 Sphericity df
28 Sig. .000
Communalities Initial Extraction MVABVA
1.000 .978 MVEBVE 1.000 .951 TOBINQ 1.000 .859
VPPE 1.000 .798
VDEP 1.000 .792 CAPBVA 1.000 .905 CAPMVA 1.000 .822
VARRET 1.000 .153
Extraction Method: Principal Component Analysis.
a Component Matrix
Component
1
2 MVABVA .963 .223
MVEBVE .947 .233 TOBINQ .766 .522
VPPE .858 -.248
VDEP .881 .122 CAPBVA
- .299 .903 CAPMVA
- .630 .652
VARRET -.135 .368 Extraction Method: Principal Component Analysis.
a.
2 components extracted.
a Rotated Component Matrix
Component
1
2 MVABVA .980 -.132 MVEBVE
.968 -.116 TOBINQ
.901 .217
VPPE .715 -.535
VDEP .868 -.197
CAPBVA .040 .951
CAPMVA -.359 .833
VARRET .003 .392 Extraction Method: Principal Component Analysis.
Rotation Method: Varimax with Kaiser Normalization.
a.
Rotation converged in 3 iterations.
Analisis Faktor (7 Proksi IOS) Descriptive Statistics Mean Std. Deviation Analysis N MVABVA
1.538273 1.3289313 179 MVEBVE 1.963958 2.4250088 179 TOBINQ 2.095484 1.7624916 179
VPPE 5.890453 5.6879643 179
VDEP 10.132094 16.1151199 179 CAPMVA .299605 .2333384 179
VARRET 3.125724 20.4352661 179 KMO and Bartlett's Test
Kaiser-Meyer-Olkin Measure of Sampling Adequacy.
.796 Bartlett's Test of Approx. Chi-Square 1310.298 Sphericity df
21 Sig. .000
Communalities Initial Extraction MVABVA
1.000 .972 MVEBVE 1.000 .944 TOBINQ 1.000 .714
VPPE 1.000 .720
VDEP 1.000 .800 CAPMVA 1.000 .687
VARRET 1.000 .712
Extraction Method: Principal Component Analysis.
a Component Matrix
Component
1
2 MVABVA .977 .127
MVEBVE .961 .140 TOBINQ .809 .245
VPPE .834 -.154
VDEP .885 .129 CAPMVA
- .579 .593
VARRET
- .119 .835 Extraction Method: Principal Component Analysis.
a.
2 components extracted.
a Rotated Component Matrix
Component
1
2 MVABVA .978 -.127 MVEBVE
.965 -.110 TOBINQ
.845 .030
VPPE .767 -.362
VDEP .889 -.102
CAPMVA
- .408 .722
VARRET .098 .838 Extraction Method: Principal Component Analysis. Rotation Method: Varimax with Kaiser Normalization.
a.
Rotation converged in 3 iterations.
Analisis Faktor (6 Proksi IOS) Descriptive Statistics Mean Std. Deviation Analysis N MVABVA
1.538273 1.3289313 179 MVEBVE 1.963958 2.4250088 179 TOBINQ 2.095484 1.7624916 179
VPPE 5.890453 5.6879643 179
VDEP 10.132094 16.1151199 179 CAPMVA .299605 .2333384 179
KMO and Bartlett's Test Kaiser-Meyer-Olkin Measure of Sampling Adequacy.
.803 Bartlett's Test of Approx. Chi-Square 1293.574 Sphericity df
15 Sig. .000
Communalities Initial Extraction MVABVA
1.000 .958 MVEBVE 1.000 .927 TOBINQ 1.000 .657
VPPE 1.000 .696
VDEP 1.000 .787 CAPMVA 1.000 .327
Extraction Method: Principal Component Analysis.
a Component Matrix
Compone nt
1 MVABVA .979
MVEBVE .963
TOBINQ .810
VPPE .834
VDEP .887
CAPMVA
- .572 Extraction Method: Principal Component Analysis.
a.
1 components extracted.
Uji Beda Perusahaan Bertumbuh dan Tidak Bertumbuh Group Statistics
90 2.2062511 1.60928557 .16963359 89 .8627921 .18775042 .01990150 PERUSAHAAN BERTUMBUH TIDAK BERTUMBUH
FAC_1 N Mean Std. Deviation
Std. Error Mean
Independent Samples Test
36.221 .000 7.823 177 .000 1.3434590 .17173336 1.004551 1.682367 7.866 91.449 .000 1.3434590 .17079703 1.004214 1.682704Equal variances assumed Equal variances not assumed
FAC_1 F Sig.
Levene's Test for Equality of Variances t df Sig. (2-tailed) Mean
Difference Std. Error Difference Lower Upper 95% Confidence
Interval of the Difference t-test for Equality of Means
Hasil Estimasi Akrual Model Jones Dimodifikasi Sebelum Outlier Descriptive Statistics N Minimum Maximum Mean Std. Deviation
V1 179 -.2616 .3797 -.016186 .1065912
V2 179 -.6215 5.4631 .227536 .4787412
V3 179 .0471 1.0844 .383521 .1892645 Valid N (listwise) 179 b
Variables Entered/Removed Variables Variables Model Entered Removed Method a
1 V3, V2 . Enter a.
All requested variables entered.
b.
Dependent Variable: V1
b
Model Summary Adjusted Std. Error of Durbin- Model R R Square R Square the Estimate Watson a
1
.246 .060 .050 .1039124 2.074
a.Predictors: (Constant), V3, V2 b. Dependent Variable: V1 b ANOVA
Sum of Model Squares df Mean Square F Sig. a
1 Regression .122 2 .061 5.648 .004 Residual
1.900 176 .011
Total 2.022 178 a.Predictors: (Constant), V3, V2 b. Dependent Variable: V1 a
Coefficients Unstandardized Standardized Coefficients Coefficients Collinearity Statistics
Model B Std. Error Beta t Sig. Tolerance
VIF 1 (Constant)
- .009 .018 -.525 .600 V2 .052 .016 .233 3.185 .002 .999 1.001
V3
- .048 .041 -.086 -1.177 .241 .999 1.001 a.
Dependent Variable: V1 Keterangan :
TA / A it it −
1 V1 : ( / / ) Δ REV A − Δ REC A it it 1 it it
1 V2 : − − V3 :
PPE / A it it
1 −
Tests of Normality a
Kolmogorov-Smirnov Shapiro-Wilk Statistic df Sig. Statistic df Sig. Unstandardized Residual
.102 179 .000 .949 179 .000 a. Lilliefors Significance Correction
Hasil Estimasi Akrual Model Jones Dimodifikasi Setelah Outlier Descriptive Statistics
N Minimum Maximum Mean Std. Deviation
V1 171 -.2616 .2920 -.023896 .0941815 V2 171 -.6215 5.4631 .216474 .4815970 V3 171 .0471 1.0844 .380574 .1856277 Valid N (listwise)
171
b Variables Entered/Removed
Variables Variables Model Entered Removed Method
a
1 V3, V2 . Enter a.
All requested variables entered.
b.
Dependent Variable: V1
b
Model SummaryAdjusted Std. Error of Durbin- Model R R Square R Square the Estimate Watson
a
1 .226 .051 .040 .0922984 2.063 a.
Predictors: (Constant), V3, V2 b. Dependent Variable: V1
b
ANOVASum of Model Squares df Mean Square F Sig.
a
1 Regression .077 2 .038 4.504 .012 Residual
1.431 168 .009 Total
1.508 170 a. Predictors: (Constant), V3, V2 b. Dependent Variable: V1
a
Coefficients
Unstandardized Standardized Coefficients Coefficients Collinearity Statistics
Model B Std. Error Beta t Sig. Tolerance
VIF 1 (Constant)
- .016 .016 -.977 .330
V2 .041 .015 .211 2.801 .006 .999 1.001
V3
- .044 .038 -.087 -1.158 .249 .999 1.001 a.
Dependent Variable: V1
Dari tabel dapat diperoleh hasilnya sebagai berikut : , 016 , 041 , 044
α = − β = β = −
1
1
2 Tests of Normality
a
Kolmogorov-Smirnov Shapiro-Wilk Statistic df Sig. Statistic df Sig. Unstandardized Residual
.067 171 .055 .982 171 .023 a. Lilliefors Significance Correction
Hasil Uji Glejser untuk Pengujian Heteroskedastisitas a
Coefficients
Unstandardized Standardized Coefficients Coefficients Model B Std. Error Beta t Sig.
1 (Constant) -.021 .016 -1.273 .205
V2 .008 .015 .044 .570 .570
V3 .032 .038 .065 .848 .398 a.
Dependent Variable: Absolute_Residual
Hasil Uji Autokorelasi DW DW Tabel Hitung
Keterangan d d 4 − d 4 − d
L U U
L
2,063 1,724 1,772 2,276 2,228 Tidak terjadi autokorelasi Keterangan :TA / A it it
1 − V1 : ( Δ REV / A − Δ REC / A ) V2 : it it − 1 it it −
1 V3 :
PPE / A it it
1
Normal P-P Plot of Regression Standardized Residual Dependent Variable: V1
1.0
0.8 ob Pr
0.6
0.4 Expected Cum
0.2
0.0
0.0
0.2
0.4
0.6
0.8
1.0 Observed Cum Prob Scatterplot 3 4 Dependent Variable: V1 idual 2 ized Res
- -1 1
- 2
- -3 -2 2 4 6 8 10 Regression Standardized Predicted Value
- .018 .015 -.156 -1.193 .236 .670 1.492 LEV
- .023 .038 -.065 -.597 .552 .982 1.018 SIZE .005 .004 .157 1.193 .236 .664 1.507 a.
- .203 .069 -2.931 .005 DUMMY_IOS
- .010 .010 -.161 -1.054 .297 .689 1.451 LEV
- .049 .026 -.248 -1.929 .059 .977 1.023 SIZE .006 .003 .358 2.319 .024 .677 1.478 a.
- .017 .070 -.245 .808 DUMMY_IOS
- .020 .026 -.109 -.793 .431 SIZE
- 3 -2 -1 1 2 Regression Standardized Predicted Value -2 -1 1 2 Regr essio n Stud entized Residu al Dependent Variable: DA Scatterplot
- .063171 28 .0344481 .0065101
- .063425 28 .0310476 .0058675
- .028 .050 .000 .009 -.007 -.001 .003 -.007 TOBINQ
- .023 .000 .089 -.027 .027 -.074 .069 .001
- .023 .009 -.027 .226 .023 .077 -.036 -.023
- .032 -.007 .027 .023 .186 .017 -.030 -.002 CAPBVA
- .003 .003 .069 -.036 -.030 -.119 .200 -.092
- .729 .849(a) .004 .084 -.070 -.009 .029 -.032 TOBINQ
- .447 .004 .664(a) -.193 .210 -.740 .517 .004
- .282 .084 -.193 .858(a) .112 .486 -.168 -.052
- .442 -.070 .210 .112 .896(a) .118 -.154 -.006 CAPBVA
- .040 .029 .517 -.168 -.154 -.794 .615(a) -.219
- .028 .050 .000 .012 -.007 .006 -.007 TOBINQ
- .042 .000 .197 .068 .086 -.056 .020
- .035 .012 .068 .296 .015 .164 -.042
- .034 -.007 .086 .015 .188 -.032 -.004 CAPMVA .008 .006 -.056 .164 -.032 .540 -.215
- .556 -.003 .770(a) .283 .445 -.171 .049
- .381 .101 .283 .841(a) .063 .410 -.081
- .459 -.070 .445 .063 .854(a) -.100 -.011 CAPMVA .067 .037 -.171 .410 -.100 .776(a) -.309
- .028 .051 .000 .012 -.007 .005 TOBINQ
- .042 .000 .197 .070 .086 -.056
- .035 .012 .070 .298 .015 .171
- .034 -.007 .086 .015 .188 -.037 CAPMVA .010 .005 -.056 .171 -.037 .597 Anti-image Correlation MVABVA .726(a) -.732 -.557 -.381 -.459 .073
- .732 .848(a) -.001 .099 -.070 .028 TOBINQ
- .557 -.001 .770(a) .289 .446 -.164
- .381 .099 .289 .843(a) .062 .406
- .459 -.070 .446 .062 .853(a) -.109 CAPMVA .073 .028 -.164 .406 -.109 .825(a)
Regression Student
Hasil Pengujian Regresi Awal Variabel Dummy IOS, LEV dan SIZE terhadap DA Negatif Descriptive Statistics N Minimum Maximum Mean Std. Deviation DA
89 -.2546 -.0023 -.066665 .0572827 DUMMY_IOS 89 1 .51 .503 LEV 89 .1473 .8452 .465008 .1628394 SIZE 89 22.3872 31.7830 27.094570 1.8022828 Valid N (listwise)
89
b
Model Summary
Adjusted Std. Error of Durbin- Model R R Square R Square the Estimate Watson
a
1 .155 .024 -.010 .0575775 .638 a.
Predictors: (Constant), SIZE, LEV, DUMMY_IOS b. Dependent Variable: DA
b ANOVA
Sum of Model Squares df Mean Square F Sig.
a
1 Regression .007 3 .002 .700 .554 Residual
.282 85 .003 Total .289
88 a. Predictors: (Constant), SIZE, LEV, DUMMY_IOS b. Dependent Variable: DA
a
Coefficients
Unstandardized Standardized Coefficients Coefficients Collinearity Statistics
Model B Std. Error Beta t Sig. Tolerance
VIF 1 (Constant) -.182 .109 -1.673 .098 DUMMY_IO
Dependent Variable: DA
Tests of Normality a
Kolmogorov-Smirnov Shapiro-Wilk Statistic df Sig. Statistic df Sig. Unstandardized Residual .133 89 .001 .875 89 .000 a.
Lilliefors Significance Correction
Hasil Pengujian Regresi Setelah Penghilangan Outlier Descriptive Statistics N Minimum Maximum Mean Std. Deviation DA
58 -.1359 -.0120 -.063885 .0322200 DUMMY_IOS 58 1 .48 .504 LEV 58 .1608 .8452 .473847 .1613268 SIZE
58
2.3E+10
6.4E+13
4.8E+12 1.188E+13 Valid N (listwise)
58 b Variables Entered/Removed
Variables Variables Model Entered Removed Method
1 SIZE, LEV, DUMMY_ . Enter a
IOS a. All requested variables entered.
b.
Dependent Variable: DA b Model Summary
Adjusted Std. Error of Durbin- Model R R Square R Square the Estimate Watson a
1 .117 .014 -.004 .0908973 2.009 a.
Predictors: (Constant), SIZE, LEV, DUMMY_IOS b. Dependent Variable: DA b
ANOVA
Sum of Model Squares df Mean Square F Sig. a1 Regression .008 3 .003 2.689 .055 Residual .051
54 .001 Total .059
57
a. Predictors: (Constant), SIZE, LEV, DUMMY_IOS b. Dependent Variable: DA a
Coefficients
Unstandardized Standardized Coefficients Coefficients Collinearity StatisticsModel B Std. Error Beta t Sig. Tolerance
VIF 1 (Constant)
Dependent Variable: DA Dari tabel dapat diperoleh hasilnya sebagai berikut : α , 203 β , 010 β , 049 , 006
= − = − = − β =
1
1
2
3
Tests of Normality a
Kolmogorov-Smirnov Shapiro-Wilk Statistic df Sig. Statistic df Sig. Unstandardized Residua
.116 58 .051 .929 58 .002 a. Lilliefors Significance Correction
Hasil Uji Glejser untuk Pengujian Heteroskedastisitas a
Coefficients
Unstandardized Standardized Coefficients Coefficients Model B Std. Error Beta t Sig.
1 (Constant)
.001 .010 .020 .125 .901 LEV
.001 .003 .066 .401 .690 a. Dependent Variable: Absolute_Residual
Hasil Uji Autolorelasi DW DW Tabel Hitung
Keterangan d d 4 − d
4 − d L U L U
2,009 1,469 1,686 2,531 2,314 Tidak terjadi autokorelasi
0.0 0.2 0.4 0.6 0.8 1.0 Observed Cum Prob 0.0 0.2 0.4 0.6 0.8 1.0 E xpected Cum Prob Dependent Variable: DA Normal P-P Plot of Regression Standardized Residual
Uji Beda DA antara Perusahaan Bertumbuh dan Tidak Bertumbuh Paired Samples Statistics
Std. Error Mean N Std. Deviation Mean
Pair DA Perusahaan
1 Bertumbuh DA Perusahaan
Tidak Bertumbuh
Paired Samples Correlations N Correlation Sig.
Pair DA Perusahaan
1 Bertumbuh & DA 28 -.230 .239 Perusahaan Tidak Bertumbuh
Paired Samples Test
Paired Differences 95% ConfidenceInterval of the Difference Std. Error Mean Std. Deviation Mean Lower Upper t df Sig. (2-tailed)
Pair DA Perusahaan
1 Bertumbuh - DA
.0002536 .0514105 .0097157 -.0196813 .0201885 .026
27 .979 PerusahaanTidak Bertumbuh
MVABVA MVEBVE TOBINQ
VPPE
VDEP CAPBVA CAPMVA
VARRET Anti-image MVABVA
.029 -.028 -.023 -.023 -.032 .006 -.003 .002 Covariance
MVEBVE
VPPE
VDEP
.006 -.001 -.074 .077 .017 .112 -.119 .012 CAPMVA
VARRET .002 -.007 .001 -.023 -.002 .012 -.092 .895
Anti-image MVABVA .759(a) -.729 -.447 -.282 -.442 .101 -.040 .013
Correlation MVEBVE
VPPE
VDEP
.101 -.009 -.740 .486 .118 .398(a) -.794 .039 CAPMVA
VARRET .013 -.032 .004 -.052 -.006 .039 -.219 .702(a) a Measures of Sampling Adequacy(MSA)
Total Variance Explained
Initial Eigenvalues Extraction Sums of Squared Loadings Rotation Sums of Squared Loadings Component Total % of Variance Cumulative % Total % of Variance Cumulative % Total % of Variance Cumulative %
1 4.429 55.367 55.367 4.429 55.367 55.367 4.105 51.310 51.310
2 1.829 22.861 78.228 1.829 22.861 78.228 2.153 26.918 78.228
3 .957 11.964 90.191
4 .376 4.697 94.888
5 .252 3.150 98.038
6 .089 1.112 99.150
7 .048 .603 99.753
8 .020 .247 100.000 Extraction Method: Principal Component Analysis.
MVABVA MVEBVE TOBINQ
VPPE
VDEP CAPMVA
.029 -.028 -.042 -.035 -.034 .008 .001 MVEBVE
VARRET Anti-image Covariance MVABVA
VPPE
VDEP
MVABVA .726(a) -.732 -.556 -.381 -.459 .067 .009 MVEBVE -.732 .847(a) -.003 .101 -.070 .037 -.032 TOBINQ
VPPE
VDEP
VARRET .009 -.032 .049 -.081 -.011 -.309 .485(a)
a Measures of Sampling Adequacy(MSA)
Total Variance Explained
Extraction Method: Principal Component Analysis.
Component Initial Eigenvalues Extraction Sums of Squared Loadings Rotation Sums of Squared Loadings
Total % of Variance Cumulative % Total % of Variance Cumulative % Total % of Variance Cumulative % 1 4.363 62.331 62.331 4.363 62.331 62.331 4.155 59.362 59.362 2 1.186 16.945 79.276 1.186 16.945 79.276 1.394 19.914 79.276 3 .746 10.658 89.934 4 .353 5.045 94.980 5 .250 3.578 98.558 6 .081 1.154 99.712 7 .020 .288 100.000VARRET .001 -.007 .020 -.042 -.004 -.215 .896 Anti-image Correlation
Anti-image Matrices (6 Proksi IOS)
MVABVA MVEBVE TOBINQ
a Measures of Sampling Adequacy(MSA)
Total Variance Explained Component Initial Eigenvalues Extraction Sums of Squared Loadings Total % of Variance Cumulative % Total % of Variance Cumulative % 1 4.352 72.537 72.537 4.352 72.537 72.537 2 .919 15.312 87.849 3 .372 6.208 94.057 4 .256 4.259 98.316 5 .081 1.348 99.664 6 .020 .336 100.000
Extraction Method: Principal Component Analysis.
VPPE
VDEP CAPMVA Anti-image Covariance MVABVA
.029 -.028 -.042 -.035 -.034 .010 MVEBVE
VPPE
VDEP
MVEBVE
VPPE
VDEP