Pengaruh Corporate Governance Terhadap Tax Avoidance Dengan Manajemen Laba Sebagai Variabel Intervening Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2013
Lampiran 1: Sampel Penelitian
No.
Kode
Emiten
1
ADES
2
ADMG
3
AHAP
4
5
6
7
8
AISA
AKKU
AKPI
ALDO
ALKA
9
ALMI
10
11
12
13
14
15
16
ALTO
AMFG
APLI
ARGO
ARNA
ASII
AUTO
17
BIMA
18
19
20
21
22
BRAM
BRNA
BRPT
BTON
BUDI
23
CEKA
24
25
26
27
28
29
30
31
CNTX
CPIN
CTBN
DAVO
DLTA
DPNS
DVLA
EKAD
Nama Perusahaan
Akasha Wira International Tbk
Tbk
Polychem Indonesia Tbk
Asuransi Harta Aman Pratama
Tbk
Tiga Pilar Sejahtera Food Tbk
Alam Karya Unggul Tbk
Argha Karya Prima Ind. Tbk
Alkindo Naratama Tbk
Alakasa Industrindo Tbk
Alumindo Light Metal Industry
Tbk
Tri Banyan Tirta Tbk
Asahimas Flat Glass Tbk
Asiaplast Industries Tbk
Argo Pantes Tbk
Arwana Citramulia Tbk
Astra International Tbk
Astra Otoparts Tbk
Primarindo Asia Infrastructure
Tbk
Indo Kordsa Tbk
Berlina Tbk
Barito Pacific Tbk
Betonjaya Manunggal Tbk
PT Budi Starch & Sweetener Tbk.
PT Wilmar Cahaya Indonesia
Tbk.
Centex Tbk
Charoen Pokphand Indonesia Tbk
Citra Tubindo Tbk
Davomas Abadi Tbk
Delta Djakarta Tbk
Duta Pertiwi Nusantara Tbk
Darya-Varia Laboratoria Tbk
Ekadharma International Tbk
Tidak
memenuhi
Kriteria
(x)
1 2 3
Outlier
(x)
Sampel
(√)
-
-
-
x
-
-
x
-
-
-
-
-
-
x
-
-
-
-
x
x
x
√
√
-
-
-
-
x
-
-
-
-
x
x
√
√
√
√
√
-
-
-
-
-
√
-
x
x
-
-
x
x
√
-
-
-
-
-
√
-
x
x
-
x
-
-
√
√
√
√
√
Universitas Sumatera Utara
No.
Kode
Emiten
32
33
34
35
ERTX
ESTI
ETWA
FASW
36
FPNI
37
38
39
40
41
42
GDST
GDYR
GGRM
GJTL
HDTX
HMSP
43
ICBP
44
45
46
IGAR
IKAI
IKBI
47
IMAS
48
49
50
51
52
53
54
55
56
57
INAF
INAI
INCI
INDF
INDR
INDS
INKP
INRU
INTP
IPOL
58
ISSP
59
60
61
62
63
64
ITMA
JECC
JKSW
JPFA
JPRS
KAEF
Nama Perusahaan
Eratex Djaja Tbk
Ever Shine Textile Industry Tbk
Eterindo Wahanatama Tbk
Fajar Surya Wisesa Tbk
PT Lotte Chemical Titan Tbk.
C198
Gunawan Dianjaya Steel Tbk
Goodyear Indonesia Tbk
Gudang Garam Tbk
Gajah Tunggal Tbk
Panasia Indo Resources Tbk
HM Sampoerna Tbk
Indofood CBP Sukses Makmur
Tbk A231
Champion Pacific Indonesia Tbk
Intikeramik Alamasri Industri Tbk
Sumi Indo Kabel Tbk
Indomobil Sukses Internasional
Tbk
Indofarma Tbk
Indal Aluminium Industry Tbk
Intanwijaya Internasional Tbk
Indofood Sukses Makmur Tbk
Indorama Synthetics Tbk
Indospring Tbk
Indah Kiat Pulp & Paper Tbk
Toba Pulp Lestari Tbk
Indocement Tunggal Prakarsa Tbk
Indopoly Swakarsa Industry Tbk
PT Steel Pipe Industry of
Indonesia Tbk
Sumber Energi Andalan Tbk
Jembo Cable Company Tbk
Jakarta Kyoei Steel Works Tbk
JAPFA Comfeed Indonesia Tbk
Jaya Pari Steel Tbk
Kimia Farma (Persero) Tbk
Tidak
memenuhi
Kriteria
(x)
1 2 3
- x - x -
Outlier
(x)
Sampel
(√)
x
-
√
-
x
-
-
-
-
x
-
-
-
√
√
√
√
√
-
-
-
-
√
-
x
-
x
-
√
-
-
-
-
x
-
-
x
x
x
x
-
x
x
x
-
√
√
√
-
-
-
-
-
√
x
-
x
-
-
x
-
√
√
√
Universitas Sumatera Utara
No.
Kode
Emiten
65
66
67
KARW
KBLI
KBLM
68
KBRI
69
KDSI
70
KIAS
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
KICI
KLBF
KRAH
KRAS
LION
LMPI
LMSH
LPIN
MAIN
MASA
MBTO
MERK
MLBI
MLIA
MRAT
MYOR
MYRX
MYTX
NIKL
NIPS
PBRX
PICO
POLY
PRAS
PSDN
PTSN
PYFA
98
RICY
Nama Perusahaan
Bukit Darmo Property Tbk
KMI Wire and Cable Tbk
Kabelindo Murni Tbk
Kertas Basuki Rachmat Indonesia
Tbk
Kedawung Setia Industrial Tbk
Keramika Indonesia Assosiasi
Tbk
Kedaung Indah Can Tbk
Kalbe Farma Tbk
PT Grand Kartech Tbk
Krakatau Steel (Persero) Tbk
Lion Metal Works Tbk
Langgeng Makmur Industri Tbk
Lionmesh Prima Tbk
Multi Prima Sejahtera Tbk
Malindo Feedmill Tbk
Multistrada Arah Sarana Tbk
Martina Berto Tbk
Merck Tbk
Multi Bintang Indonesia Tbk
Mulia Industrindo Tbk
Mustika Ratu Tbk
Mayora Indah Tbk
Hanson International Tbk
APAC Citra Centertex Tbk
Pelat Timah Nusantara Tbk
Nipress Tbk
Pan Brothers Tbk
Pelangi Indah Canindo Tbk
Asia Pacific Fibers Tbk
Prima Alloy Steel Universal Tbk
Prasidha Aneka Niaga Tbk
Sat Nusapersada Tbk
Pyridam Farma Tbk
Ricky Putra Globalindo Tbk
Tidak
memenuhi
Kriteria
(x)
1 2 3
- x -
Outlier
(x)
Sampel
(√)
-
√
√
-
-
-
x
-
-
-
-
-
√
-
-
-
-
√
x
-
x
x
x
x
x
x
-
-
x
x
x
x
x
x
x
-
-
-
-
x
√
√
√
√
√
√
√
√
√
√
√
√
√
-
Universitas Sumatera Utara
No.
Kode
Emiten
99
RMBA
100
ROTI
101
SCCO
102
103
SCPI
SIAP
104
SIDO
105
106
107
108
109
110
111
112
113
SIMA
SIPD
SKLT
SMBR
SMCB
SMGR
SMSM
SOBI
SPMA
114
SQBI
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
SRIL
SRSN
SSTM
STTP
SULI
TBMS
TCID
TIRT
TKIM
TOTO
TPIA
TRIS
TRST
TSPC
ULTJ
UNIC
UNIT
Nama Perusahaan
Bentoel International Investama
Tbk
Nippon Indosari Corpindo Tbk
Supreme Cable Manufacturing
Corporation Tbk
Merck Sharp Dohme Pharma Tbk
Sekawan Intipratama Tbk
PT Industri Jamu dan Farmasi
Sido Muncul Tbk
Siwani Makmur Tbk
Sierad Produce Tbk
Sekar Laut Tbk
PT Semen Baturaja (Persero) Tbk
Holcim Indonesia Tbk
Semen Indonesia (Persero) Tbk
Selamat Sempurna Tbk
Sorini Agro Asia Corporindo Tbk
Suparma Tbk
Taisho Pharmaceutical Indonesia
Tbk
PT Sri Rejeki Isman Tbk
Indo Acidatama Tbk
Sunson Textile Manufacturer Tbk
Siantar Top Tbk
PT SLJ Global Tbk
Tembaga Mulia Semanan Tbk
Mandom Indonesia Tbk
Tirta Mahakam Resources Tbk
Pabrik Kertas Tjiwi Kimia Tbk
Surya Toto Indonesia Tbk
Chandra Asri Petrochemical Tbk
Trisula International Tbk
Trias Sentosa Tbk
Tempo Scan Pacific Tbk
Ultra Jaya Milk Industry Tbk
Unggul Indah Cahaya Tbk
Nusantara Inti Corpora Tbk
Tidak
memenuhi
Kriteria
(x)
1 2 3
Outlier
(x)
Sampel
(√)
-
-
-
-
√
-
-
-
-
√
-
-
-
-
√
-
-
-
x
-
√
-
-
-
-
√
-
-
-
x
-
√
√
√
√
√
√
√
√
-
-
-
-
√
-
x
x
x
x
-
-
x
x
x
x
√
√
√
√
√
√
√
√
√
-
Universitas Sumatera Utara
No.
Kode
Emiten
132
133
134
135
136
UNTX
UNVR
VOKS
WIIM
YPAS
Nama Perusahaan
Unitex Tbk
Unilever Indonesia Tbk
Voksel Electric Tbk
Wismilak Inti Makmur Tbk
Yanaprima Hastapersada Tbk
Tidak
memenuhi
Kriteria
(x)
1 2 3
- x -
Outlier
(x)
Sampel
(√)
-
√
√
√
√
Universitas Sumatera Utara
Lampiran 2: Tabulasi Data
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
31
32
33
34
35
36
37
Emiten
AISA
ALDO
ALTO
AMFG
APLI
ARNA
ASII
BIMA
BTON
CEKA
CPIN
DLTA
DPNS
DVLA
EKAD
FASW
GDST
GGRM
GJTL
HDTX
HMSP
ICBP
IGAR
INDF
INDS
INTP
ISSP
JECC
JPFA
KAEF
KBLI
KBLM
KDSI
KIAS
KICI
KLBF
KRAH
ETR
0.22878
0.25158
0.29516
0.24935
0.3139
0.24862
0.18988
0.24931
0.22208
0.24822
0.26733
0.24525
0.23487
0.28426
0.24116
0.24393
0.24427
0.26149
0.27718
0.26916
0.2544
0.24729
0.27686
0.26828
0.2003
0.24
0.18983
0.20162
0.28496
0.24103
0.30091
0.28048
0.23684
0.29376
0.25414
0.23404
0.22939
EM
0.10522
-0.4891
1.09007
-0.5936
-0.949
-0.6236
0.04904
-2.126
1.04484
-1.3755
-0.086
-1.0239
2.58865
0.06708
0.58267
-0.8021
-0.8368
0.10124
-0.4861
-3.2041
-0.428
0.6887
-0.2363
-0.35
0.28044
-0.1627
0.04334
0.27735
-0.1305
-0.4765
0.07484
0.95657
-0.724
-0.5251
0.30202
0.44924
2.53445
SI
0.4204
0.5841
0.8073
0.847
0.83
0.5047
0.5012
0.8896
0.8183
0.9201
0.5553
0.5834
0.6647
0.9266
0.7545
0.7574
0.9798
0.7555
0.5981
0.8991
0.9818
0.8053
0.8482
0.5007
0.8811
0.6403
0.5594
0.9015
0.5751
0
0.7374
0.8032
0.7568
0.9824
0.8306
0.5671
0.8315
GCG
KI
0.4
0.3333
0.3333
0.5
0.3333
1
0.3
0.6667
0.5
0.25
0.3333
0.4
0.3333
0.4286
0.5
0.3333
0.5
0.6667
0.2857
0.3333
0.5
0.375
0.3333
0.375
0.3333
0.4286
0.3333
0.6667
0.3333
0.4
0.3333
0.3333
0.4
0.3333
0.3333
0.3333
0.3333
KA
3
3
0
4
3
3
4
3
3
3
5
3
3
4
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
0
Universitas Sumatera Utara
No.
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
Emiten
LION
LMSH
MAIN
MBTO
MERK
MLBI
MYOR
NIPS
PICO
PYFA
RMBA
ROTI
SCCO
SIAP
SIDO
SIPD
SKLT
SMBR
SMCB
SMGR
SMSM
SOBI
SPMA
SQBI
SRIL
SSTM
STTP
TCID
TIRT
TOTO
TRIS
TSPC
ULTJ
UNVR
VOKS
WIIM
YPAS
ETR
0.23834
0.26005
0.22277
0.29746
0.2525
0.25728
0.2195
0.25693
0.26443
0.27108
0.20752
0.25042
0.27691
0.22818
0.30329
0.25664
0.31075
0.22032
0.28749
0.2263
0.2351
0.24752
0.24279
0.25045
0.28878
0.2119
0.19861
0.26638
0.2706
0.26809
0.24766
0.23062
0.25552
0.2523
0.24242
0.24439
0.26226
EM
0.17919
-0.3098
-0.1008
0.34425
0.03275
-2.0726
-0.2098
1.08338
0.00538
0.45638
-0.3986
-1.1867
0.24517
0.97577
1.45458
-0.0687
-1.1634
0.01718
-0.779
-0.1844
-0.5044
0.01643
-0.5021
-0.2069
0.47833
-0.7918
-0.1285
-0.6984
-0.4442
-0.4621
0.0961
0.25443
0.01362
-0.809
-0.9985
3.71589
0.22014
SI
0.577
0.3222
0.591
0.6775
0.8665
0.8253
0.3307
0.3711
0.9401
0.5385
0.9896
0.7075
0.6726
0.7283
0
0.4145
0.9609
0
0.8064
0
0.5813
0.9796
0.8045
0.9798
0.5607
0.6954
0.5676
0.7215
0.7933
0.9621
0.6982
0.7734
0.6114
0.8499
0.5347
0.2248
0.8947
GCG
KI
0.3333
0.3333
0.3333
0.3333
0.3333
0.4286
0.4
0.25
0.5
0.3333
0.4
0.3333
0.3333
0.3333
0.3333
0.6667
0.3333
0
0.2857
0.4286
0.3333
0.3333
0.4
0
0.3333
0.3333
0.5
0.4
0.5
0.25
0.3333
0.5
0.3333
0
0.2
0.3333
0.3333
KA
3
3
4
2
3
3
3
3
3
3
3
3
3
3
0
3
4
3
3
4
3
3
3
3
3
3
3
4
3
3
3
3
3
3
4
3
3
Universitas Sumatera Utara
Lampiran 3: Output SPSS
DESCRIPTIVES VARIABLES=ETR EM SI KI KA
MIN MAX.
/STATISTICS=MEAN STDDEV
Descriptives
Descriptive Statistics
N
ETR
EM
SI
KI
KA
Valid N (listwise)
NPAR TESTS
Minimum
74
74
74
74
74
74
Maximum
.18983
-3.20413
.00000
.00000
0
Mean
.31390
3.71589
.98958
1.00000
5
/K-S(NORMAL)=RES_1 RES_2
Std. Deviation
.2516684
-.0922188
.6804278
.3736792
3.00
.02769789
.98058089
.24262498
.14196955
.740
/MISSING ANALYSIS.
NPar Tests
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual 1
N
Normal Parameters
a,,b
Most Extreme Differences
Mean
Std. Deviation
Absolute
Positive
Negative
Kolmogorov-Smirnov Z
Asymp. Sig. (2-tailed)
Unstandardized
Residual 2
74
74
.0000000
.87883509
.112
.100
-.112
.960
.316
.0000000
.02652242
.072
.069
-.072
.623
.833
a. Test distribution is Normal.
b. Calculated from data.
REGRESSION
/DESCRIPTIVES MEAN STDDEV CORR SIG N
/MISSING
LISTWISE
/STATISTICS COEFF OUTS BCOV R ANOVA COLLIN TOL CHANGE
ZPP
/CRITERIA=PIN(.05) POUT(.10)
/NOORIGIN
/DEPENDENT EM
/METHOD=ENTER SI KI KA
/SCATTERPLOT=(*ZPRED ,*SRESID)
/RESIDUALS HIST(ZRESID) NORM(ZRESID).
Regression
Descriptive Statistics
Mean
EM
-.0922188
Std. Deviation
.98058089
N
74
Universitas Sumatera Utara
SI
KI
KA
.6804278
.3736792
3.00
.24262498
.14196955
.740
74
74
74
Correlations
EM
Pearson Correlation
Sig. (1-tailed)
SI
EM
1.000
-.264
SI
-.264
KI
-.071
KA
KA
-.071
-.366
1.000
.068
.046
.068
1.000
.034
-.366
.046
.034
1.000
EM
N
KI
.
.012
.274
.001
SI
.012
.
.282
.349
KI
.274
.282
.
.388
KA
.001
.349
.388
.
EM
74
74
74
74
SI
74
74
74
74
KI
74
74
74
74
KA
74
74
74
74
Variables Entered/Removed
Model
1
Variables
Entered
Variables
Removed
a
KA, KI, SI
Method
. Enter
a. All requested variables entered.
Model Summaryb
Model
1
R
Adjusted R
Square
R Square
.444a
.197
Std. Error of the
Estimate
.162
.89746971
a. Predictors: (Constant), KA, KI, SI
b. Dependent Variable: EM
b
Model Summary
Change Statistics
Model
R Square
Change
1
F Change
.197
df1
5.716
df2
3
Sig. F Change
70
.001
b. Dependent Variable: EM
b
ANOVA
Model
1
Sum of Squares
Regression
13.811
df
Mean Square
3
4.604
F
5.716
Sig.
.001a
Universitas Sumatera Utara
Residual
56.382
70
Total
70.192
73
.805
a. Predictors: (Constant), KA, KI, SI
b. Dependent Variable: EM
a
Coefficients
Standardized
Coefficients
Unstandardized Coefficients
Model
1
B
Std. Error
Beta
(Constant)
2.094
.572
SI
-.990
.434
KI
-.293
KA
-.468
t
Sig.
3.657
.000
-.245
-2.279
.026
.742
-.042
-.395
.694
.142
-.353
-3.291
.002
a. Dependent Variable: EM
a
Coefficients
Correlations
Model
1
Zero-order
Collinearity Statistics
Partial
Part
Tolerance
VIF
SI
-.264
-.263
-.244
.993
1.007
KI
-.071
-.047
-.042
.994
1.006
KA
-.366
-.366
-.353
.997
1.003
a. Dependent Variable: EM
Coefficient Correlationsa
Model
1
KA
Correlations
Covariances
KI
SI
KA
1.000
-.031
-.044
KI
-.031
1.000
-.067
SI
-.044
-.067
1.000
KA
.020
-.003
-.003
KI
-.003
.550
-.021
SI
-.003
-.021
.189
a. Dependent Variable: EM
a
Collinearity Diagnostics
Variance Proportions
Model
Dimensi
on
1
1
3.786
1.000
.00
.01
.01
.00
2
.111
5.843
.00
.38
.68
.01
3
.080
6.864
.03
.48
.20
.33
4
.023
12.786
.97
.14
.12
.66
Eigenvalue
Condition Index
(Constant)
SI
KI
KA
a. Dependent Variable: EM
Residuals Statistics
a
Universitas Sumatera Utara
Minimum
Predicted Value
Std. Predicted Value
Standard Error of Predicted
Value
Adjusted Predicted Value
Residual
Std. Residual
Stud. Residual
Deleted Residual
Stud. Deleted Residual
Mahal. Distance
Cook's Distance
Centered Leverage Value
Maximum
Mean
Std. Deviation
N
-.8919800
-1.839
.109
1.9961652
4.801
.518
-.0922188
.000
.186
.43495719
1.000
.095
74
74
74
-1.0025563
-2.90724730
-3.239
-3.283
-2.98577929
-3.543
.081
.000
.001
2.2661703
3.34529448
3.727
3.849
3.56745982
4.304
23.300
.252
.319
-.0879944
.00000000
.000
-.002
-.00422436
.002
2.959
.016
.041
.45079817
.87883509
.979
1.007
.93172642
1.054
4.810
.043
.066
74
74
74
74
74
74
74
74
74
a. Dependent Variable: EM
Charts
Universitas Sumatera Utara
REGRESSION
/DESCRIPTIVES MEAN STDDEV CORR SIG N
/MISSING
LISTWISE
/STATISTICS COEFF OUTS BCOV R ANOVA COLLIN TOL CHANGE
ZPP
/CRITERIA=PIN(.05) POUT(.10)
/NOORIGIN
/DEPENDENT ETR
/METHOD=ENTER SI KI KA EM
/SCATTERPLOT=(*ZPRED ,*SRESID)
/RESIDUALS HIST(ZRESID) NORM(ZRESID).
Regression
Descriptive Statistics
Mean
ETR
SI
KI
KA
EM
Std. Deviation
.2516684
.6804278
.3736792
3.00
-.0922188
N
.02769789
.24262498
.14196955
.740
.98058089
74
74
74
74
74
Correlations
ETR
Pearson Correlation
ETR
SI
KI
KA
EM
1.000
.150
-.097
-.170
-.096
SI
.150
1.000
.068
.046
-.264
KI
-.097
.068
1.000
.034
-.071
KA
-.170
.046
.034
1.000
-.366
Universitas Sumatera Utara
EM
Sig. (1-tailed)
-.096
-.264
-.071
-.366
1.000
.
.102
.207
.074
.207
SI
.102
.
.282
.349
.012
KI
.207
.282
.
.388
.274
KA
.074
.349
.388
.
.001
EM
ETR
N
.207
.012
.274
.001
.
ETR
74
74
74
74
74
SI
74
74
74
74
74
KI
74
74
74
74
74
KA
74
74
74
74
74
EM
74
74
74
74
74
Variables Entered/Removed
Model
1
Variables
Entered
Variables
Removed
Method
a
EM, KI, SI, KA
. Enter
a. All requested variables entered.
b
Model Summary
Model
R
R Square
Adjusted R
Square
a
1
.288
.083
a. Predictors: (Constant), EM, KI, SI, KA
b. Dependent Variable: ETR
Std. Error of the
Estimate
.030
.02728036
Model Summaryb
Change Statistics
Model
R Square
Change
1
F Change
.083
df1
1.563
df2
4
Sig. F Change
69
.194
b. Dependent Variable: ETR
ANOVAb
Model
1
Sum of Squares
df
Mean Square
Regression
.005
4
.001
Residual
.051
69
.001
Total
.056
73
F
1.563
Sig.
a
.194
a. Predictors: (Constant), EM, KI, SI, KA
b. Dependent Variable: ETR
Universitas Sumatera Utara
a
Coefficients
Standardized
Coefficients
Unstandardized Coefficients
Model
1
B
Std. Error
Beta
(Constant)
.275
.019
SI
.014
.014
KI
-.021
KA
EM
t
Sig.
14.478
.000
.127
1.058
.294
.023
-.108
-.937
.352
-.009
.005
-.228
-1.841
.070
-.004
.004
-.154
-1.198
.235
a. Dependent Variable: ETR
Coefficientsa
Correlations
Model
1
Zero-order
Collinearity Statistics
Partial
Part
Tolerance
VIF
SI
.150
.126
.122
.925
1.081
KI
-.097
-.112
-.108
.992
1.008
KA
-.170
-.216
-.212
.863
1.158
EM
-.096
-.143
-.138
.803
1.245
a. Dependent Variable: ETR
Coefficient Correlationsa
Model
1
EM
Correlations
Covariances
KI
SI
KA
EM
1.000
.047
.263
.366
KI
.047
1.000
-.052
-.011
SI
.263
-.052
1.000
.057
KA
.366
-.011
.057
1.000
EM
1.320E-5
3.866E-6
1.306E-5
6.173E-6
KI
3.866E-6
.001
-1.604E-5
-1.164E-6
SI
1.306E-5
-1.604E-5
.000
3.625E-6
6.173E-6
-1.164E-6
3.625E-6
2.155E-5
KA
a. Dependent Variable: ETR
Collinearity Diagnosticsa
Model
Dimensi
on
1
1
3.814
1.000
2
.978
1.975
3
.109
5.922
4
.080
6.889
5
.019
14.140
Eigenvalue
Condition Index
a. Dependent Variable: ETR
Universitas Sumatera Utara
a
Collinearity Diagnostics
Variance Proportions
Model
Dimensi
on
1
1
.00
.01
.01
.00
.00
2
.00
.00
.00
.00
.80
3
.00
.35
.69
.00
.02
4
.02
.45
.20
.28
.00
5
.97
.19
.10
.71
.18
(Constant)
SI
KI
KA
EM
a. Dependent Variable: ETR
Residuals Statisticsa
Minimum
Predicted Value
Std. Predicted Value
Standard Error of Predicted
Value
Adjusted Predicted Value
Residual
Std. Residual
Stud. Residual
Deleted Residual
Stud. Deleted Residual
Mahal. Distance
Cook's Distance
Centered Leverage Value
Maximum
Mean
Std. Deviation
N
.2293515
-2.795
.003
.2748460
2.903
.016
.2516684
.000
.006
.00798340
1.000
.003
74
74
74
.2240468
-.06035122
-2.212
-2.232
-.06144464
-2.301
.138
.000
.002
.2843470
.05805052
2.128
2.194
.06300028
2.258
23.679
.360
.324
.2515185
.00000000
.000
.002
.00014991
.002
3.946
.018
.054
.00899747
.02652242
.972
1.009
.02873445
1.022
5.313
.050
.073
74
74
74
74
74
74
74
74
74
a. Dependent Variable: ETR
Charts
Universitas Sumatera Utara
REGRESSION
/DESCRIPTIVES MEAN STDDEV CORR SIG N
/MISSING
LISTWISE
/STATISTICS COEFF OUTS BCOV R ANOVA COLLIN TOL CHANGE
ZPP
/CRITERIA=PIN(.05) POUT(.10)
/NOORIGIN
/DEPENDENT ETR
/METHOD=ENTER SI KI KA
/SCATTERPLOT=(*ZPRED ,*SRESID)
/RESIDUALS HIST(ZRESID) NORM(ZRESID).
Regression
Descriptive Statistics
Mean
ETR
SI
KI
KA
Std. Deviation
.2516684
.6804278
.3736792
3.00
N
.02769789
.24262498
.14196955
.740
74
74
74
74
Correlations
ETR
Pearson Correlation
Sig. (1-tailed)
ETR
SI
KI
KA
1.000
.150
-.097
-.170
SI
.150
1.000
.068
.046
KI
-.097
.068
1.000
.034
KA
-.170
.046
.034
1.000
.
.102
.207
.074
ETR
Universitas Sumatera Utara
N
SI
.102
.
.282
.349
KI
.207
.282
.
.388
KA
.074
.349
.388
.
ETR
74
74
74
74
SI
74
74
74
74
KI
74
74
74
74
KA
74
74
74
74
Variables Entered/Removed
Variables
Entered
Model
1
Variables
Removed
a
KA, KI, SI
Method
. Enter
a. All requested variables entered.
Model Summaryb
Model
R
a
1
Adjusted R
Square
R Square
.253
.064
Std. Error of the
Estimate
.024
.02736510
a. Predictors: (Constant), KA, KI, SI
b. Dependent Variable: ETR
b
Model Summary
Change Statistics
R Square
Change
Model
1
F Change
.064
df1
1.595
df2
3
Sig. F Change
70
.198
b. Dependent Variable: ETR
ANOVAb
Model
1
Sum of Squares
df
Mean Square
Regression
.004
3
.001
Residual
.052
70
.001
Total
.056
73
F
Sig.
1.595
.198a
a. Predictors: (Constant), KA, KI, SI
b. Dependent Variable: ETR
a
Coefficients
Unstandardized Coefficients
Model
1
B
Std. Error
(Constant)
.266
.017
SI
.019
.013
Standardized
Coefficients
Beta
t
.165
Sig.
15.230
.000
1.418
.161
Universitas Sumatera Utara
KI
-.020
.023
-.102
-.879
.382
KA
-.007
.004
-.174
-1.502
.138
a. Dependent Variable: ETR
a
Coefficients
Correlations
Model
1
Zero-order
Collinearity Statistics
Partial
Part
Tolerance
VIF
SI
.150
.167
.164
.993
1.007
KI
-.097
-.105
-.102
.994
1.006
KA
-.170
-.177
-.174
.997
1.003
KI
SI
a. Dependent Variable: ETR
a
Coefficient Correlations
Model
1
KA
Correlations
KA
1.000
-.031
-.044
KI
-.031
1.000
-.067
SI
-.044
-.067
1.000
KA
1.878E-5
-2.991E-6
-2.501E-6
KI
-2.991E-6
.001
-1.999E-5
SI
a. Dependent Variable: ETR
-2.501E-6
-1.999E-5
.000
Covariances
Collinearity Diagnosticsa
Variance Proportions
Model
Dimensi
on
1
1
3.786
1.000
.00
.01
.01
.00
2
.111
5.843
.00
.38
.68
.01
3
.080
6.864
.03
.48
.20
.33
4
.023
12.786
.97
.14
.12
.66
Eigenvalue
Condition Index
(Constant)
SI
KI
KA
a. Dependent Variable: ETR
Residuals Statistics
Minimum
Predicted Value
Std. Predicted Value
Standard Error of Predicted
Value
Adjusted Predicted Value
Residual
Std. Residual
Stud. Residual
Deleted Residual
Stud. Deleted Residual
Mahal. Distance
Maximum
a
Mean
Std. Deviation
N
.2312893
-2.908
.003
.2748350
3.306
.016
.2516684
.000
.006
.00700708
1.000
.003
74
74
74
.2305992
-.06036854
-2.206
-2.226
-.06146225
-2.293
.081
.2898254
.05952061
2.175
2.240
.06604204
2.308
23.300
.2514981
.00000000
.000
.003
.00017031
.002
2.959
.00809266
.02679691
.979
1.014
.02887830
1.028
4.810
74
74
74
74
74
74
74
Universitas Sumatera Utara
Cook's Distance
Centered Leverage Value
.000
.001
.484
.319
.021
.041
.067
.066
a. Dependent Variable: ETR
Charts
Universitas Sumatera Utara
74
74
No.
Kode
Emiten
1
ADES
2
ADMG
3
AHAP
4
5
6
7
8
AISA
AKKU
AKPI
ALDO
ALKA
9
ALMI
10
11
12
13
14
15
16
ALTO
AMFG
APLI
ARGO
ARNA
ASII
AUTO
17
BIMA
18
19
20
21
22
BRAM
BRNA
BRPT
BTON
BUDI
23
CEKA
24
25
26
27
28
29
30
31
CNTX
CPIN
CTBN
DAVO
DLTA
DPNS
DVLA
EKAD
Nama Perusahaan
Akasha Wira International Tbk
Tbk
Polychem Indonesia Tbk
Asuransi Harta Aman Pratama
Tbk
Tiga Pilar Sejahtera Food Tbk
Alam Karya Unggul Tbk
Argha Karya Prima Ind. Tbk
Alkindo Naratama Tbk
Alakasa Industrindo Tbk
Alumindo Light Metal Industry
Tbk
Tri Banyan Tirta Tbk
Asahimas Flat Glass Tbk
Asiaplast Industries Tbk
Argo Pantes Tbk
Arwana Citramulia Tbk
Astra International Tbk
Astra Otoparts Tbk
Primarindo Asia Infrastructure
Tbk
Indo Kordsa Tbk
Berlina Tbk
Barito Pacific Tbk
Betonjaya Manunggal Tbk
PT Budi Starch & Sweetener Tbk.
PT Wilmar Cahaya Indonesia
Tbk.
Centex Tbk
Charoen Pokphand Indonesia Tbk
Citra Tubindo Tbk
Davomas Abadi Tbk
Delta Djakarta Tbk
Duta Pertiwi Nusantara Tbk
Darya-Varia Laboratoria Tbk
Ekadharma International Tbk
Tidak
memenuhi
Kriteria
(x)
1 2 3
Outlier
(x)
Sampel
(√)
-
-
-
x
-
-
x
-
-
-
-
-
-
x
-
-
-
-
x
x
x
√
√
-
-
-
-
x
-
-
-
-
x
x
√
√
√
√
√
-
-
-
-
-
√
-
x
x
-
-
x
x
√
-
-
-
-
-
√
-
x
x
-
x
-
-
√
√
√
√
√
Universitas Sumatera Utara
No.
Kode
Emiten
32
33
34
35
ERTX
ESTI
ETWA
FASW
36
FPNI
37
38
39
40
41
42
GDST
GDYR
GGRM
GJTL
HDTX
HMSP
43
ICBP
44
45
46
IGAR
IKAI
IKBI
47
IMAS
48
49
50
51
52
53
54
55
56
57
INAF
INAI
INCI
INDF
INDR
INDS
INKP
INRU
INTP
IPOL
58
ISSP
59
60
61
62
63
64
ITMA
JECC
JKSW
JPFA
JPRS
KAEF
Nama Perusahaan
Eratex Djaja Tbk
Ever Shine Textile Industry Tbk
Eterindo Wahanatama Tbk
Fajar Surya Wisesa Tbk
PT Lotte Chemical Titan Tbk.
C198
Gunawan Dianjaya Steel Tbk
Goodyear Indonesia Tbk
Gudang Garam Tbk
Gajah Tunggal Tbk
Panasia Indo Resources Tbk
HM Sampoerna Tbk
Indofood CBP Sukses Makmur
Tbk A231
Champion Pacific Indonesia Tbk
Intikeramik Alamasri Industri Tbk
Sumi Indo Kabel Tbk
Indomobil Sukses Internasional
Tbk
Indofarma Tbk
Indal Aluminium Industry Tbk
Intanwijaya Internasional Tbk
Indofood Sukses Makmur Tbk
Indorama Synthetics Tbk
Indospring Tbk
Indah Kiat Pulp & Paper Tbk
Toba Pulp Lestari Tbk
Indocement Tunggal Prakarsa Tbk
Indopoly Swakarsa Industry Tbk
PT Steel Pipe Industry of
Indonesia Tbk
Sumber Energi Andalan Tbk
Jembo Cable Company Tbk
Jakarta Kyoei Steel Works Tbk
JAPFA Comfeed Indonesia Tbk
Jaya Pari Steel Tbk
Kimia Farma (Persero) Tbk
Tidak
memenuhi
Kriteria
(x)
1 2 3
- x - x -
Outlier
(x)
Sampel
(√)
x
-
√
-
x
-
-
-
-
x
-
-
-
√
√
√
√
√
-
-
-
-
√
-
x
-
x
-
√
-
-
-
-
x
-
-
x
x
x
x
-
x
x
x
-
√
√
√
-
-
-
-
-
√
x
-
x
-
-
x
-
√
√
√
Universitas Sumatera Utara
No.
Kode
Emiten
65
66
67
KARW
KBLI
KBLM
68
KBRI
69
KDSI
70
KIAS
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
KICI
KLBF
KRAH
KRAS
LION
LMPI
LMSH
LPIN
MAIN
MASA
MBTO
MERK
MLBI
MLIA
MRAT
MYOR
MYRX
MYTX
NIKL
NIPS
PBRX
PICO
POLY
PRAS
PSDN
PTSN
PYFA
98
RICY
Nama Perusahaan
Bukit Darmo Property Tbk
KMI Wire and Cable Tbk
Kabelindo Murni Tbk
Kertas Basuki Rachmat Indonesia
Tbk
Kedawung Setia Industrial Tbk
Keramika Indonesia Assosiasi
Tbk
Kedaung Indah Can Tbk
Kalbe Farma Tbk
PT Grand Kartech Tbk
Krakatau Steel (Persero) Tbk
Lion Metal Works Tbk
Langgeng Makmur Industri Tbk
Lionmesh Prima Tbk
Multi Prima Sejahtera Tbk
Malindo Feedmill Tbk
Multistrada Arah Sarana Tbk
Martina Berto Tbk
Merck Tbk
Multi Bintang Indonesia Tbk
Mulia Industrindo Tbk
Mustika Ratu Tbk
Mayora Indah Tbk
Hanson International Tbk
APAC Citra Centertex Tbk
Pelat Timah Nusantara Tbk
Nipress Tbk
Pan Brothers Tbk
Pelangi Indah Canindo Tbk
Asia Pacific Fibers Tbk
Prima Alloy Steel Universal Tbk
Prasidha Aneka Niaga Tbk
Sat Nusapersada Tbk
Pyridam Farma Tbk
Ricky Putra Globalindo Tbk
Tidak
memenuhi
Kriteria
(x)
1 2 3
- x -
Outlier
(x)
Sampel
(√)
-
√
√
-
-
-
x
-
-
-
-
-
√
-
-
-
-
√
x
-
x
x
x
x
x
x
-
-
x
x
x
x
x
x
x
-
-
-
-
x
√
√
√
√
√
√
√
√
√
√
√
√
√
-
Universitas Sumatera Utara
No.
Kode
Emiten
99
RMBA
100
ROTI
101
SCCO
102
103
SCPI
SIAP
104
SIDO
105
106
107
108
109
110
111
112
113
SIMA
SIPD
SKLT
SMBR
SMCB
SMGR
SMSM
SOBI
SPMA
114
SQBI
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
SRIL
SRSN
SSTM
STTP
SULI
TBMS
TCID
TIRT
TKIM
TOTO
TPIA
TRIS
TRST
TSPC
ULTJ
UNIC
UNIT
Nama Perusahaan
Bentoel International Investama
Tbk
Nippon Indosari Corpindo Tbk
Supreme Cable Manufacturing
Corporation Tbk
Merck Sharp Dohme Pharma Tbk
Sekawan Intipratama Tbk
PT Industri Jamu dan Farmasi
Sido Muncul Tbk
Siwani Makmur Tbk
Sierad Produce Tbk
Sekar Laut Tbk
PT Semen Baturaja (Persero) Tbk
Holcim Indonesia Tbk
Semen Indonesia (Persero) Tbk
Selamat Sempurna Tbk
Sorini Agro Asia Corporindo Tbk
Suparma Tbk
Taisho Pharmaceutical Indonesia
Tbk
PT Sri Rejeki Isman Tbk
Indo Acidatama Tbk
Sunson Textile Manufacturer Tbk
Siantar Top Tbk
PT SLJ Global Tbk
Tembaga Mulia Semanan Tbk
Mandom Indonesia Tbk
Tirta Mahakam Resources Tbk
Pabrik Kertas Tjiwi Kimia Tbk
Surya Toto Indonesia Tbk
Chandra Asri Petrochemical Tbk
Trisula International Tbk
Trias Sentosa Tbk
Tempo Scan Pacific Tbk
Ultra Jaya Milk Industry Tbk
Unggul Indah Cahaya Tbk
Nusantara Inti Corpora Tbk
Tidak
memenuhi
Kriteria
(x)
1 2 3
Outlier
(x)
Sampel
(√)
-
-
-
-
√
-
-
-
-
√
-
-
-
-
√
-
-
-
x
-
√
-
-
-
-
√
-
-
-
x
-
√
√
√
√
√
√
√
√
-
-
-
-
√
-
x
x
x
x
-
-
x
x
x
x
√
√
√
√
√
√
√
√
√
-
Universitas Sumatera Utara
No.
Kode
Emiten
132
133
134
135
136
UNTX
UNVR
VOKS
WIIM
YPAS
Nama Perusahaan
Unitex Tbk
Unilever Indonesia Tbk
Voksel Electric Tbk
Wismilak Inti Makmur Tbk
Yanaprima Hastapersada Tbk
Tidak
memenuhi
Kriteria
(x)
1 2 3
- x -
Outlier
(x)
Sampel
(√)
-
√
√
√
√
Universitas Sumatera Utara
Lampiran 2: Tabulasi Data
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
31
32
33
34
35
36
37
Emiten
AISA
ALDO
ALTO
AMFG
APLI
ARNA
ASII
BIMA
BTON
CEKA
CPIN
DLTA
DPNS
DVLA
EKAD
FASW
GDST
GGRM
GJTL
HDTX
HMSP
ICBP
IGAR
INDF
INDS
INTP
ISSP
JECC
JPFA
KAEF
KBLI
KBLM
KDSI
KIAS
KICI
KLBF
KRAH
ETR
0.22878
0.25158
0.29516
0.24935
0.3139
0.24862
0.18988
0.24931
0.22208
0.24822
0.26733
0.24525
0.23487
0.28426
0.24116
0.24393
0.24427
0.26149
0.27718
0.26916
0.2544
0.24729
0.27686
0.26828
0.2003
0.24
0.18983
0.20162
0.28496
0.24103
0.30091
0.28048
0.23684
0.29376
0.25414
0.23404
0.22939
EM
0.10522
-0.4891
1.09007
-0.5936
-0.949
-0.6236
0.04904
-2.126
1.04484
-1.3755
-0.086
-1.0239
2.58865
0.06708
0.58267
-0.8021
-0.8368
0.10124
-0.4861
-3.2041
-0.428
0.6887
-0.2363
-0.35
0.28044
-0.1627
0.04334
0.27735
-0.1305
-0.4765
0.07484
0.95657
-0.724
-0.5251
0.30202
0.44924
2.53445
SI
0.4204
0.5841
0.8073
0.847
0.83
0.5047
0.5012
0.8896
0.8183
0.9201
0.5553
0.5834
0.6647
0.9266
0.7545
0.7574
0.9798
0.7555
0.5981
0.8991
0.9818
0.8053
0.8482
0.5007
0.8811
0.6403
0.5594
0.9015
0.5751
0
0.7374
0.8032
0.7568
0.9824
0.8306
0.5671
0.8315
GCG
KI
0.4
0.3333
0.3333
0.5
0.3333
1
0.3
0.6667
0.5
0.25
0.3333
0.4
0.3333
0.4286
0.5
0.3333
0.5
0.6667
0.2857
0.3333
0.5
0.375
0.3333
0.375
0.3333
0.4286
0.3333
0.6667
0.3333
0.4
0.3333
0.3333
0.4
0.3333
0.3333
0.3333
0.3333
KA
3
3
0
4
3
3
4
3
3
3
5
3
3
4
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
0
Universitas Sumatera Utara
No.
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
Emiten
LION
LMSH
MAIN
MBTO
MERK
MLBI
MYOR
NIPS
PICO
PYFA
RMBA
ROTI
SCCO
SIAP
SIDO
SIPD
SKLT
SMBR
SMCB
SMGR
SMSM
SOBI
SPMA
SQBI
SRIL
SSTM
STTP
TCID
TIRT
TOTO
TRIS
TSPC
ULTJ
UNVR
VOKS
WIIM
YPAS
ETR
0.23834
0.26005
0.22277
0.29746
0.2525
0.25728
0.2195
0.25693
0.26443
0.27108
0.20752
0.25042
0.27691
0.22818
0.30329
0.25664
0.31075
0.22032
0.28749
0.2263
0.2351
0.24752
0.24279
0.25045
0.28878
0.2119
0.19861
0.26638
0.2706
0.26809
0.24766
0.23062
0.25552
0.2523
0.24242
0.24439
0.26226
EM
0.17919
-0.3098
-0.1008
0.34425
0.03275
-2.0726
-0.2098
1.08338
0.00538
0.45638
-0.3986
-1.1867
0.24517
0.97577
1.45458
-0.0687
-1.1634
0.01718
-0.779
-0.1844
-0.5044
0.01643
-0.5021
-0.2069
0.47833
-0.7918
-0.1285
-0.6984
-0.4442
-0.4621
0.0961
0.25443
0.01362
-0.809
-0.9985
3.71589
0.22014
SI
0.577
0.3222
0.591
0.6775
0.8665
0.8253
0.3307
0.3711
0.9401
0.5385
0.9896
0.7075
0.6726
0.7283
0
0.4145
0.9609
0
0.8064
0
0.5813
0.9796
0.8045
0.9798
0.5607
0.6954
0.5676
0.7215
0.7933
0.9621
0.6982
0.7734
0.6114
0.8499
0.5347
0.2248
0.8947
GCG
KI
0.3333
0.3333
0.3333
0.3333
0.3333
0.4286
0.4
0.25
0.5
0.3333
0.4
0.3333
0.3333
0.3333
0.3333
0.6667
0.3333
0
0.2857
0.4286
0.3333
0.3333
0.4
0
0.3333
0.3333
0.5
0.4
0.5
0.25
0.3333
0.5
0.3333
0
0.2
0.3333
0.3333
KA
3
3
4
2
3
3
3
3
3
3
3
3
3
3
0
3
4
3
3
4
3
3
3
3
3
3
3
4
3
3
3
3
3
3
4
3
3
Universitas Sumatera Utara
Lampiran 3: Output SPSS
DESCRIPTIVES VARIABLES=ETR EM SI KI KA
MIN MAX.
/STATISTICS=MEAN STDDEV
Descriptives
Descriptive Statistics
N
ETR
EM
SI
KI
KA
Valid N (listwise)
NPAR TESTS
Minimum
74
74
74
74
74
74
Maximum
.18983
-3.20413
.00000
.00000
0
Mean
.31390
3.71589
.98958
1.00000
5
/K-S(NORMAL)=RES_1 RES_2
Std. Deviation
.2516684
-.0922188
.6804278
.3736792
3.00
.02769789
.98058089
.24262498
.14196955
.740
/MISSING ANALYSIS.
NPar Tests
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual 1
N
Normal Parameters
a,,b
Most Extreme Differences
Mean
Std. Deviation
Absolute
Positive
Negative
Kolmogorov-Smirnov Z
Asymp. Sig. (2-tailed)
Unstandardized
Residual 2
74
74
.0000000
.87883509
.112
.100
-.112
.960
.316
.0000000
.02652242
.072
.069
-.072
.623
.833
a. Test distribution is Normal.
b. Calculated from data.
REGRESSION
/DESCRIPTIVES MEAN STDDEV CORR SIG N
/MISSING
LISTWISE
/STATISTICS COEFF OUTS BCOV R ANOVA COLLIN TOL CHANGE
ZPP
/CRITERIA=PIN(.05) POUT(.10)
/NOORIGIN
/DEPENDENT EM
/METHOD=ENTER SI KI KA
/SCATTERPLOT=(*ZPRED ,*SRESID)
/RESIDUALS HIST(ZRESID) NORM(ZRESID).
Regression
Descriptive Statistics
Mean
EM
-.0922188
Std. Deviation
.98058089
N
74
Universitas Sumatera Utara
SI
KI
KA
.6804278
.3736792
3.00
.24262498
.14196955
.740
74
74
74
Correlations
EM
Pearson Correlation
Sig. (1-tailed)
SI
EM
1.000
-.264
SI
-.264
KI
-.071
KA
KA
-.071
-.366
1.000
.068
.046
.068
1.000
.034
-.366
.046
.034
1.000
EM
N
KI
.
.012
.274
.001
SI
.012
.
.282
.349
KI
.274
.282
.
.388
KA
.001
.349
.388
.
EM
74
74
74
74
SI
74
74
74
74
KI
74
74
74
74
KA
74
74
74
74
Variables Entered/Removed
Model
1
Variables
Entered
Variables
Removed
a
KA, KI, SI
Method
. Enter
a. All requested variables entered.
Model Summaryb
Model
1
R
Adjusted R
Square
R Square
.444a
.197
Std. Error of the
Estimate
.162
.89746971
a. Predictors: (Constant), KA, KI, SI
b. Dependent Variable: EM
b
Model Summary
Change Statistics
Model
R Square
Change
1
F Change
.197
df1
5.716
df2
3
Sig. F Change
70
.001
b. Dependent Variable: EM
b
ANOVA
Model
1
Sum of Squares
Regression
13.811
df
Mean Square
3
4.604
F
5.716
Sig.
.001a
Universitas Sumatera Utara
Residual
56.382
70
Total
70.192
73
.805
a. Predictors: (Constant), KA, KI, SI
b. Dependent Variable: EM
a
Coefficients
Standardized
Coefficients
Unstandardized Coefficients
Model
1
B
Std. Error
Beta
(Constant)
2.094
.572
SI
-.990
.434
KI
-.293
KA
-.468
t
Sig.
3.657
.000
-.245
-2.279
.026
.742
-.042
-.395
.694
.142
-.353
-3.291
.002
a. Dependent Variable: EM
a
Coefficients
Correlations
Model
1
Zero-order
Collinearity Statistics
Partial
Part
Tolerance
VIF
SI
-.264
-.263
-.244
.993
1.007
KI
-.071
-.047
-.042
.994
1.006
KA
-.366
-.366
-.353
.997
1.003
a. Dependent Variable: EM
Coefficient Correlationsa
Model
1
KA
Correlations
Covariances
KI
SI
KA
1.000
-.031
-.044
KI
-.031
1.000
-.067
SI
-.044
-.067
1.000
KA
.020
-.003
-.003
KI
-.003
.550
-.021
SI
-.003
-.021
.189
a. Dependent Variable: EM
a
Collinearity Diagnostics
Variance Proportions
Model
Dimensi
on
1
1
3.786
1.000
.00
.01
.01
.00
2
.111
5.843
.00
.38
.68
.01
3
.080
6.864
.03
.48
.20
.33
4
.023
12.786
.97
.14
.12
.66
Eigenvalue
Condition Index
(Constant)
SI
KI
KA
a. Dependent Variable: EM
Residuals Statistics
a
Universitas Sumatera Utara
Minimum
Predicted Value
Std. Predicted Value
Standard Error of Predicted
Value
Adjusted Predicted Value
Residual
Std. Residual
Stud. Residual
Deleted Residual
Stud. Deleted Residual
Mahal. Distance
Cook's Distance
Centered Leverage Value
Maximum
Mean
Std. Deviation
N
-.8919800
-1.839
.109
1.9961652
4.801
.518
-.0922188
.000
.186
.43495719
1.000
.095
74
74
74
-1.0025563
-2.90724730
-3.239
-3.283
-2.98577929
-3.543
.081
.000
.001
2.2661703
3.34529448
3.727
3.849
3.56745982
4.304
23.300
.252
.319
-.0879944
.00000000
.000
-.002
-.00422436
.002
2.959
.016
.041
.45079817
.87883509
.979
1.007
.93172642
1.054
4.810
.043
.066
74
74
74
74
74
74
74
74
74
a. Dependent Variable: EM
Charts
Universitas Sumatera Utara
REGRESSION
/DESCRIPTIVES MEAN STDDEV CORR SIG N
/MISSING
LISTWISE
/STATISTICS COEFF OUTS BCOV R ANOVA COLLIN TOL CHANGE
ZPP
/CRITERIA=PIN(.05) POUT(.10)
/NOORIGIN
/DEPENDENT ETR
/METHOD=ENTER SI KI KA EM
/SCATTERPLOT=(*ZPRED ,*SRESID)
/RESIDUALS HIST(ZRESID) NORM(ZRESID).
Regression
Descriptive Statistics
Mean
ETR
SI
KI
KA
EM
Std. Deviation
.2516684
.6804278
.3736792
3.00
-.0922188
N
.02769789
.24262498
.14196955
.740
.98058089
74
74
74
74
74
Correlations
ETR
Pearson Correlation
ETR
SI
KI
KA
EM
1.000
.150
-.097
-.170
-.096
SI
.150
1.000
.068
.046
-.264
KI
-.097
.068
1.000
.034
-.071
KA
-.170
.046
.034
1.000
-.366
Universitas Sumatera Utara
EM
Sig. (1-tailed)
-.096
-.264
-.071
-.366
1.000
.
.102
.207
.074
.207
SI
.102
.
.282
.349
.012
KI
.207
.282
.
.388
.274
KA
.074
.349
.388
.
.001
EM
ETR
N
.207
.012
.274
.001
.
ETR
74
74
74
74
74
SI
74
74
74
74
74
KI
74
74
74
74
74
KA
74
74
74
74
74
EM
74
74
74
74
74
Variables Entered/Removed
Model
1
Variables
Entered
Variables
Removed
Method
a
EM, KI, SI, KA
. Enter
a. All requested variables entered.
b
Model Summary
Model
R
R Square
Adjusted R
Square
a
1
.288
.083
a. Predictors: (Constant), EM, KI, SI, KA
b. Dependent Variable: ETR
Std. Error of the
Estimate
.030
.02728036
Model Summaryb
Change Statistics
Model
R Square
Change
1
F Change
.083
df1
1.563
df2
4
Sig. F Change
69
.194
b. Dependent Variable: ETR
ANOVAb
Model
1
Sum of Squares
df
Mean Square
Regression
.005
4
.001
Residual
.051
69
.001
Total
.056
73
F
1.563
Sig.
a
.194
a. Predictors: (Constant), EM, KI, SI, KA
b. Dependent Variable: ETR
Universitas Sumatera Utara
a
Coefficients
Standardized
Coefficients
Unstandardized Coefficients
Model
1
B
Std. Error
Beta
(Constant)
.275
.019
SI
.014
.014
KI
-.021
KA
EM
t
Sig.
14.478
.000
.127
1.058
.294
.023
-.108
-.937
.352
-.009
.005
-.228
-1.841
.070
-.004
.004
-.154
-1.198
.235
a. Dependent Variable: ETR
Coefficientsa
Correlations
Model
1
Zero-order
Collinearity Statistics
Partial
Part
Tolerance
VIF
SI
.150
.126
.122
.925
1.081
KI
-.097
-.112
-.108
.992
1.008
KA
-.170
-.216
-.212
.863
1.158
EM
-.096
-.143
-.138
.803
1.245
a. Dependent Variable: ETR
Coefficient Correlationsa
Model
1
EM
Correlations
Covariances
KI
SI
KA
EM
1.000
.047
.263
.366
KI
.047
1.000
-.052
-.011
SI
.263
-.052
1.000
.057
KA
.366
-.011
.057
1.000
EM
1.320E-5
3.866E-6
1.306E-5
6.173E-6
KI
3.866E-6
.001
-1.604E-5
-1.164E-6
SI
1.306E-5
-1.604E-5
.000
3.625E-6
6.173E-6
-1.164E-6
3.625E-6
2.155E-5
KA
a. Dependent Variable: ETR
Collinearity Diagnosticsa
Model
Dimensi
on
1
1
3.814
1.000
2
.978
1.975
3
.109
5.922
4
.080
6.889
5
.019
14.140
Eigenvalue
Condition Index
a. Dependent Variable: ETR
Universitas Sumatera Utara
a
Collinearity Diagnostics
Variance Proportions
Model
Dimensi
on
1
1
.00
.01
.01
.00
.00
2
.00
.00
.00
.00
.80
3
.00
.35
.69
.00
.02
4
.02
.45
.20
.28
.00
5
.97
.19
.10
.71
.18
(Constant)
SI
KI
KA
EM
a. Dependent Variable: ETR
Residuals Statisticsa
Minimum
Predicted Value
Std. Predicted Value
Standard Error of Predicted
Value
Adjusted Predicted Value
Residual
Std. Residual
Stud. Residual
Deleted Residual
Stud. Deleted Residual
Mahal. Distance
Cook's Distance
Centered Leverage Value
Maximum
Mean
Std. Deviation
N
.2293515
-2.795
.003
.2748460
2.903
.016
.2516684
.000
.006
.00798340
1.000
.003
74
74
74
.2240468
-.06035122
-2.212
-2.232
-.06144464
-2.301
.138
.000
.002
.2843470
.05805052
2.128
2.194
.06300028
2.258
23.679
.360
.324
.2515185
.00000000
.000
.002
.00014991
.002
3.946
.018
.054
.00899747
.02652242
.972
1.009
.02873445
1.022
5.313
.050
.073
74
74
74
74
74
74
74
74
74
a. Dependent Variable: ETR
Charts
Universitas Sumatera Utara
REGRESSION
/DESCRIPTIVES MEAN STDDEV CORR SIG N
/MISSING
LISTWISE
/STATISTICS COEFF OUTS BCOV R ANOVA COLLIN TOL CHANGE
ZPP
/CRITERIA=PIN(.05) POUT(.10)
/NOORIGIN
/DEPENDENT ETR
/METHOD=ENTER SI KI KA
/SCATTERPLOT=(*ZPRED ,*SRESID)
/RESIDUALS HIST(ZRESID) NORM(ZRESID).
Regression
Descriptive Statistics
Mean
ETR
SI
KI
KA
Std. Deviation
.2516684
.6804278
.3736792
3.00
N
.02769789
.24262498
.14196955
.740
74
74
74
74
Correlations
ETR
Pearson Correlation
Sig. (1-tailed)
ETR
SI
KI
KA
1.000
.150
-.097
-.170
SI
.150
1.000
.068
.046
KI
-.097
.068
1.000
.034
KA
-.170
.046
.034
1.000
.
.102
.207
.074
ETR
Universitas Sumatera Utara
N
SI
.102
.
.282
.349
KI
.207
.282
.
.388
KA
.074
.349
.388
.
ETR
74
74
74
74
SI
74
74
74
74
KI
74
74
74
74
KA
74
74
74
74
Variables Entered/Removed
Variables
Entered
Model
1
Variables
Removed
a
KA, KI, SI
Method
. Enter
a. All requested variables entered.
Model Summaryb
Model
R
a
1
Adjusted R
Square
R Square
.253
.064
Std. Error of the
Estimate
.024
.02736510
a. Predictors: (Constant), KA, KI, SI
b. Dependent Variable: ETR
b
Model Summary
Change Statistics
R Square
Change
Model
1
F Change
.064
df1
1.595
df2
3
Sig. F Change
70
.198
b. Dependent Variable: ETR
ANOVAb
Model
1
Sum of Squares
df
Mean Square
Regression
.004
3
.001
Residual
.052
70
.001
Total
.056
73
F
Sig.
1.595
.198a
a. Predictors: (Constant), KA, KI, SI
b. Dependent Variable: ETR
a
Coefficients
Unstandardized Coefficients
Model
1
B
Std. Error
(Constant)
.266
.017
SI
.019
.013
Standardized
Coefficients
Beta
t
.165
Sig.
15.230
.000
1.418
.161
Universitas Sumatera Utara
KI
-.020
.023
-.102
-.879
.382
KA
-.007
.004
-.174
-1.502
.138
a. Dependent Variable: ETR
a
Coefficients
Correlations
Model
1
Zero-order
Collinearity Statistics
Partial
Part
Tolerance
VIF
SI
.150
.167
.164
.993
1.007
KI
-.097
-.105
-.102
.994
1.006
KA
-.170
-.177
-.174
.997
1.003
KI
SI
a. Dependent Variable: ETR
a
Coefficient Correlations
Model
1
KA
Correlations
KA
1.000
-.031
-.044
KI
-.031
1.000
-.067
SI
-.044
-.067
1.000
KA
1.878E-5
-2.991E-6
-2.501E-6
KI
-2.991E-6
.001
-1.999E-5
SI
a. Dependent Variable: ETR
-2.501E-6
-1.999E-5
.000
Covariances
Collinearity Diagnosticsa
Variance Proportions
Model
Dimensi
on
1
1
3.786
1.000
.00
.01
.01
.00
2
.111
5.843
.00
.38
.68
.01
3
.080
6.864
.03
.48
.20
.33
4
.023
12.786
.97
.14
.12
.66
Eigenvalue
Condition Index
(Constant)
SI
KI
KA
a. Dependent Variable: ETR
Residuals Statistics
Minimum
Predicted Value
Std. Predicted Value
Standard Error of Predicted
Value
Adjusted Predicted Value
Residual
Std. Residual
Stud. Residual
Deleted Residual
Stud. Deleted Residual
Mahal. Distance
Maximum
a
Mean
Std. Deviation
N
.2312893
-2.908
.003
.2748350
3.306
.016
.2516684
.000
.006
.00700708
1.000
.003
74
74
74
.2305992
-.06036854
-2.206
-2.226
-.06146225
-2.293
.081
.2898254
.05952061
2.175
2.240
.06604204
2.308
23.300
.2514981
.00000000
.000
.003
.00017031
.002
2.959
.00809266
.02679691
.979
1.014
.02887830
1.028
4.810
74
74
74
74
74
74
74
Universitas Sumatera Utara
Cook's Distance
Centered Leverage Value
.000
.001
.484
.319
.021
.041
.067
.066
a. Dependent Variable: ETR
Charts
Universitas Sumatera Utara
74
74