KEMAMPUAN LABA DAN ARUS KAS DALAM MEMPREDIKSI LABA DAN ARUS KAS MENDATANG PADA PERUSAHAAN KONSERVATIF DAN PERUSAHAAN NON KONSERVATIF - Unika Repository
LAMPIRAN TABEL DAN STATISTIK
Laba dan Arus Kas terhadap Laba pada Perusahaan Konservatif
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Case Processing Summary
Cases Valid Missing Total
N Percent N Percent N Percent Unstandardized Residual 226 71.7%
89 28.3% 315 100.0%
Descriptives
Statistic Std. Error Mean .0000029 1112818708.48
Unstandardized 95% Confidence Lower Bound -2192879806.96
Residual Interval for Mean Upper Bound
2192879806.96 5% Trimmed Mean -41615080.28 Median 442292191.91 Variance 2.799E+020 Std. Deviation 16729333459.99 Minimum 3.7457E+010 Maximum 43878888164 Range 81336131208.26 Interquartile Range 20093542355.62 Skewness .014 .162 Kurtosis
- .074 .322
Extreme Values
Case Number Value Highest 1 290 43878888164
Unstandardized Residual
2 86 42011939186
3 22 41578562629
4 85 40174317666
5 32 33755458095 Lowest 1 294 3.7457E+010 2 141 3.6812E+010
Tests of Normality
Kolmogorov-Smirnov(a) Shapiro-Wilk Statistic df Sig. Statistic df Sig. Unstandardized Residual .058 226 .062 .990 226 .128 a Lilliefors Significance Correction
Regression
Variables Entered/Removed(b)
Variables Variables Model Entered Removed Method
1 CFO_t0, . Enter
E_t0(a) a All requested variables entered. b Dependent Variable: E_t
Model Summary(b)
Adjusted Std. Error of the Durbin- Model R R Square R Square Estimate Watson 1 .997(a) .994 .994 16804185437.6 2.071 a Predictors: (Constant), CFO_t0, E_t0 b Dependent Variable: E_t
ANOVA(b)
Sum of Model Squares df Mean Square F Sig.
1 Regression 1.056E+025 2 5.282E+024 18705.333 .000(a) Residual 6.297E+022 223 2.824E+020 Total 1.063E+025 225 a Predictors: (Constant), CFO_t0, E_t0 b Dependent Variable: E_t
Coefficients(a)
Standardized Collinearity Unstandardized Coefficients Coefficients Statistics
Model t Sig.
B Std. Error Beta Tolerance
VIF 1 (Constant) -1740961859 1201563919 -1.449 .149
Coefficient Correlations(a)
Model CFO_t0 E_t0
1 Correlations CFO_t0 1.000 -.904 E_t0 -.904 1.000
Covariances CFO_t0 .000 .000 E_t0 .000 .000 a Dependent Variable: E_t
Collinearity Diagnostics(a)
Condition Variance Proportions
Model Dimension Eigenvalue Index
(Constant) E_t0 CFO_t0
1 1 1.972 1.000 .03 .04 .04 2 .936 1.451 .85 .01 .00 3 .091 4.647 .12 .94 .96 a Dependent Variable: E_t
Residuals Statistics(a)
Minimum Maximum Mean Std. Deviation N Predicted Value -518465716224 2419476660224 36879680901.46 216682545906.374 226 Std. Predicted Value -2.563 10.996 .000 1.000 226 Standard Error of 1117883392 12921582592 1431167237.667 1306802341.622 226 Predicted Value Adjusted Predicted
- 527779069952 2394818871296 36696640894.26 215580452688.896 226 Value Residual -37457244160 43878887424 .000 16729333459.990 226 Std. Residual -2.229 2.611 .000 .996 226 Stud. Residual -2.240 2.619 .004 1.004 226 Deleted Residual -37837750272 44146802688 183040007.201 17102863202.861 226 Stud. Deleted
- 2.261 2.654 .005 1.008 226 Residual Mahal. Distance .000 132.043 1.991 13.148 226 Cook's Distance .000 1.214 .009 .082 226 Centered Leverage .000 .587 .009 .058 226
Value a Dependent Variable: E_t
Uji Glejser Regression
Variables Entered/Removed(b)
Variables Variables Model Entered Removed Method
1 CFO_t0, . Enter
E_t0(a) a All requested variables entered. b Dependent Variable: AbsUt
Model Summary(b)
Adjusted Std. Error of Model R R Square R Square the Estimate 1 .122(a) .015 .006 1.060E+010 a Predictors: (Constant), CFO_t0, E_t0 b Dependent Variable: AbsUt
ANOVA(b)
Mean Model Sum of Squares df Square F Sig.
1 Regression 3.802E+020 2 1.901E+020 1.691 .187 Residual
2.507E+022 223 1.124E+020 Total 2.545E+022 225 a Predictors: (Constant), CFO_t0, E_t0 b Dependent Variable: AbsUt
Coefficients(a)
Unstandardized Standardized Coefficients Coefficients
Model t Sig.
B Std. Error Beta 1 (Constant) 12374442657 758115348 16.323 .000 E_t0 -.012 .008 -.217 -1.400 .163
Residuals Statistics(a)
Minimum Maximum Mean Std. Deviation N Predicted Value 11447308288 23930515456 12885279100.8256 1299893139.26018 226 Residual -15856116736 31740641280 .00000 10555214131.84759 226 Std. Predicted Value -1.106 8.497 .000 1.000 226 Std. Residual -1.496 2.994 .000 .996 226 a Dependent Variable: AbsUt
Descriptives
Descriptive Statistics
N Minimum Maximum Mean Std. Deviation E_t0 226 -792946330000 2039938000000 23537319670.79 195187429505.214 CFO_t0 226 -132642000000 2871554000000 65794217963.25 244183125051.584 E_t 226 -509864290000 2436521000000 36879680901.46 217327394266.078 Valid N (listwise) 226
Laba dan Arus Kas terhadap Laba pada Perusahaan Non-
Konservatif Explore
Case Processing Summary
Cases Valid Missing Total
N Percent N Percent N Percent Unstandardized Residual 50 64.9%
27 35.1% 77 100.0%
Descriptives
Statistic Std. Error Mean
- .0000130 1644352676.5013 Unstandardized 95% Confidence Lower Bound -3304450419.8036660
Residual Interval for Mean Upper Bound
3304450419.8036410 5% Trimmed Mean -167927163.4757948 Median -359185664.8975635 Variance 1.352E+020 Std. Deviation 11627329282.16319000 Minimum 2.7171E+010 Maximum 31968913546 Range 59139972461.21260 Interquartile Range 12866440143.62782 Skewness
.205 .337 Kurtosis
.704 .662
Extreme Values
Case Number Value Unstandardized Highest
1 45 31968913546 Residual
2 54 25092485067
3 72 20705319224
4 2 16546766732
5 70 14369374378 Lowest
1 38 2.7171E+010
2 8 2.3453E+010
3 34 1.8467E+010
4 16 1.6811E+010
Tests of Normality
Kolmogorov-Smirnov(a) Shapiro-Wilk Statistic df Sig. Statistic df Sig. Unstandardized
.118 50 .079 .979 50 .509 Residual a Lilliefors Significance Correction
Regression
Variables Entered/Removed(b)
Variables Variables Model Entered Removed Method
1 CFO_t0, . Enter
E_t0(a) a All requested variables entered. b Dependent Variable: E_t
Model Summary(b)
Adjusted R Std. Error of the Durbin- Model R R Square Square Estimate Watson 1 1.000 .999 .999 11872142008.210 1.821 a Predictors: (Constant), CFO_t0, E_t0 b Dependent Variable: E_t
ANOVA(b)
Sum of Model Squares df Mean Square F Sig.
1 Regression 1.239E+025 2 6.197E+024 43964.882 .000 Residual 6.625E+021 47 1.409E+020 Total 1.240E+025
49 a Predictors: (Constant), CFO_t0, E_t0 b Dependent Variable: E_t
Coefficients(a)
Model CFO_t0 E_t0 Correlations CFO_t0 1.000 -.896
(Constant) E_t0 CFO_t0 1 1.901 1.000 .01 .05 .05 2 1.000 1.379 .80 .00 .01
Condition Index
Variance Proportions Model Dimension Eigenvalue
Collinearity Diagnostics(a)
1 E_t0 .000 .000 a Dependent Variable: E_t
E_t0 -.896 1.000 Covariances CFO_t0 .000 .000
Coefficient Correlations(a)
Unstandardized Coefficients Standardized
1 CFO_t0 .098 .012 .065 8.477 .000 .196 5.094 a Dependent Variable: E_t
VIF (Constant) -1123812807 1831095494 -.614 .542 E_t0 1.376 .011 .941 123.731 .000 .196 5.094
Tolerance
B Std. Error Beta t Sig.
Statistics Model
Coefficients Collinearity
1 3 .100 4.368 .19 .95 .94 a Dependent Variable: E_t
Residuals Statistics(a)
Minimum Maximum Mean Std. Deviation N Predicted Value -29252831232 3554004172800 89463311414.59 502920103351.993
50 Std. Predicted Value -.236 6.889 .000 1.000
50 Standard Error of 1697962496 11804088320 2203101385.725 1917483905.157
50 Predicted Value Adjusted Predicted
- 13570622464 3252468580352 83896616547.81 460460995026.077
50 Value Residual -27171059712 31968913408 .000 11627329282.164
50 Std. Residual -2.289 2.693 .000 .979
50 Stud. Residual -2.312 2.747 .038 1.070
50 Deleted Residual -27739480064 305022402560 5566694866.772 44972415325.761
50 Stud. Deleted
- 2.430 2.966 .045 1.107
50 Residual Mahal. Distance .022 47.460 1.960 8.785
50 Cook's Distance .000 217.516 4.387 30.757
50 Centered Leverage .000 .969 .040 .179
50 Value a Dependent Variable: E_t
Uji Glejser Regression
Variables Entered/Removed(b)
Variables Variables Model Entered Removed Method
1 CFO_t0, . Enter
E_t0(a) a All requested variables entered. b Dependent Variable: AbsUt
Model Summary(b)
Adjusted Std. Error of Model R R Square R Square the Estimate 1 .067 (a) .005 -.038 8087921338
ANOVA(b)
Model Sum of Squares df Mean Square F Sig.Minimum Maximum Mean Std. Deviation N Predicted Value 5096071168 8587965440 8409548172.9663 535272923.90613
50
N Minimum Maximum Mean Std. Deviation E_t0 50 -4565702967 2436521000000 65822033426.60 344190537935.342 CFO_t0 50 -955991716061 2058731000000 125511844.94 330147688420.324 E_t 50 -32862170048 3557491000000 89463311414.58 503054495200.883 Valid N (listwise)
Descriptive Statistics
50 a Dependent Variable: AbsUt
50 Std. Residual -1.039 2.894 .000 .979
50 Std. Predicted Value -6.190 .333 .000 1.000
50 Residual -8400857600 23406200832 .00000 7921142161.29699
Residuals Statistics(a)
Regression 1.404E+019 2 7.020E+018 .107 .898 Residual 3.074E+021 47 6.541E+019
1 CFO_t0 .002 .008 .064 .195 .846 a Dependent Variable: AbsUt
B Std. Error Beta t Sig. (Constant) 8589388396 1247437599 6.886 .000 E_t0 -.003 .008 -.119 -.361 .720
Coefficients Model
Unstandardized Coefficients Standardized
Coefficients(a)
49 a Predictors: (Constant), CFO_t0, E_t0 b Dependent Variable: AbsUt
1 Total 3.089E+021
Descriptives
Laba dan Arus Kas terhadap Arus Kas pada Perusahaan
Konservatif Explore
Case Processing Summary
Cases Valid Missing Total
N Percent N Percent N Percent Unstandardized 163 51.7% 152 48.3% 315 100.0% Residual
Descriptives
Statistic Std. Error Mean -.0000060 1022982153.47
Unstandardized 95% Confidence Lower
- 2020099007.18 Residual Interval for Mean Bound Upper 2020099007.18
Bound 5% Trimmed Mean 53622323.79 Median -1832724495.23 Variance 1.706E+020 Std. Deviation 13060561828.31 Minimum -2.8275E+10 Maximum 27755811185 Range 56030489410.72 Interquartile Range 16375314988.94 Skewness .132 .190 Kurtosis -.365 .378
Extreme Values
Case Number Value Unstandardized Highest 1 103 27755811185 Residual 2 199 26682874328
3 138 26053640973
4 9 25243331971 5 309 24492091294 Lowest
1 66 -2.8275E+10 2 113 -2.8054E+10 3 18 -2.8026E+10
4 251 -2.6483E+10 5 53 -2.6174E+10
Tests of Normality
Kolmogorov-Smirnov(a) Shapiro-Wilk Statistic df Sig. Statistic df Sig. Unstandardized
.062 163 .200 .979 163 .015 Residual a Lilliefors Significance Correction
Regression
Variables Entered/Removed(b)
Variables Variables Model Entered Removed Method
1 CFO_t0, . Enter
E_t0(a) a All requested variables entered. b Dependent Variable: CFO_t
Model Summary(b)
Adjusted Std. Error of the Durbin- Model R R Square R Square Estimate Watson 1 .960 .922 .921 13141936832.594 1.791 a Predictors: (Constant), CFO_t0, E_t0
ANOVA(b)
1 CFO_t0 .762 .019 .943 40.932 .000 .916 1.092 a Dependent Variable: CFO_t
(Constant) E_t0 CFO_t0 1 1.474 1.000 .22 .02 .26 2 1.070 1.174 .12 .70 .01
Condition Index
Variance Proportions Model Dimension Eigenvalue
Collinearity Diagnostics(a)
1 E_t0 .000 .000 a Dependent Variable: CFO_t
E_t0 -.290 1.000 Covariances CFO_t0 .000 .000
Model CFO_t0 E_t0 Correlations CFO_t0 1.000 -.290
Coefficient Correlations(a)
VIF (Constant) 2829853178 1185628465 2.387 .018 E_t0 .024 .011 .053 2.310 .022 .916 1.092
Model Sum of Squares df Mean Square F Sig.
Tolerance
B Std. Error Beta t Sig.
Statistics Model
Coefficients Collinearity
Unstandardized Coefficients Standardized
Coefficients(a)
1 Total 3.549E+23 162 a Predictors: (Constant), CFO_t0, E_t0 b Dependent Variable: CFO_t
Regression 3.273E+23 2 1.637E+23 947.575 .000 Residual 2.763E+22 160 1.727E+20
1 3 .456 1.799 .66 .28 .73 a Dependent Variable: CFO_t
Residuals Statistics(a)
Minimum Maximum Mean Std. Deviation N Predicted Value -101118115840 241703927808 25184057882.61 44949382682.398 163 Std. Predicted Value -2.810 4.817 .000 1.000 163 Standard Error of 1033039552 9530763264 1482794544.988 993021098.467 163 Predicted Value Adjusted Predicted
- 99975708672 245058568192 25244794174.52 45199910767.439 163 Value Residual -28274677760 27755810816 .000 13060561828.306 163 Std. Residual -2.151 2.112 .000 .994 163 Stud. Residual -2.196 2.121 -.002 1.004 163 Deleted Residual -29685624832 28000434176 -60736291.904 13337657495.259 163 Stud. Deleted
- 2.223 2.145 -.002 1.009 163 Residual Mahal. Distance .007 84.208 1.988 7.758 163 Cook's Distance .000 .203 .008 .023 163 Centered Leverage .000 .520 .012 .048 163
Value a Dependent Variable: CFO_t
Uji Glejser Regression
Variables Entered/Removed(b)
Variables Variables Model Entered Removed Method
1 CFO_t0, . Enter
E_t0(a) a All requested variables entered. b Dependent Variable: AbsUt
Model Summary(b)
Adjusted Std. Error of the Model R R Square R Square Estimate 1 .063 .004 -.009 7813104679.80854 a Predictors: (Constant), CFO_t0, E_t0
ANOVA(b)
Model Sum of
Squares df Mean Square F Sig.
Regression 3.867E+19 2 1.934E+19 .317 .729 Residual 9.767E+21 160 6.104E+19
1 Total 9.806E+21 162 a Predictors: (Constant), CFO_t0, E_t0 b Dependent Variable: AbsUt
Coefficients(a)
Unstandardized Coefficients
Standardized Coefficients
Model B Std. Error Beta t Sig. (Constant) 10237884973 704876262 14.524 E_t0 .001 .006 .013 .159 .874
1 CFO_t0 .008 .011 .058 .700 .485 a Dependent Variable: AbsUt
Residuals Statistics(a)
Minimum Maximum Mean Std. Deviation N Predicted Value 9091390464 12847401984 10458176534.5921 488575897.29047 163 Residual -10720259072 18962495488 .00000 7764725857.49939 163 Std. Predicted Value -2.797 4.890 .000 1.000 163 Std. Residual -1.372 2.427 .000 .994 163 a Dependent Variable: AbsUt
Descriptives
Descriptive Statistics
N Minimum Maximum Mean Std. Deviation E_t0 163 -792946330000 304092211853 -9429633932.10 102305138927.493 CFO_t0 163 -132642000000 306964339000 29646447585.88 57974093640.599 CFO_t 163 -129172000000 234892877849 25184057882.61 46808388978.897 Valid N (listwise) 163
Laba dan Arus Kas terhadap Arus Kas pada Perusahaan Non-
Konservatif Explore
Case Processing Summary
Cases Valid Missing Total
N Percent N Percent N Percent Unstandardized 54 70.1%
23 29.9% 77 100.0% Residual
Descriptives
Statistic Std. Error Mean -.0000147 4223463761.67
Unstandardized 95% Confidence Lower
- 8471195526.34638 Residual Interval for Mean Bound Upper 8471195526.34635
Bound 5% Trimmed Mean -51057561.0025088 Median 4472652803.0477690 Variance 9.632E+020 Std. Deviation 31035993489.71102 Minimum 7.1661E+010 Maximum 74137373934 Range 145797889247.87360 Interquartile Range 31894138583.45307 Skewness -.076 .325 Kurtosis .573 .639
Extreme Values
Kolmogorov-Smirnov(a) Shapiro-Wilk Statistic df Sig. Statistic df Sig. Unstandardized Residual
Std. Error of the Estimate
Square Adjusted R Square
Model R R
Model Summary(b)
. Enter a All requested variables entered. b Dependent Variable: CFO_t
1 CFO_t0, E_t0(a)
Entered Variables Removed Method
Model Variables
Regression
Variables Entered/Removed(b)
.116 54 .068 .969 54 .179 a Lilliefors Significance Correction
Tests of Normality
Case Number Value
5 61 4.0299E+010
Lowest
4 23 5.2426E+010 Unstandardized Residual
3 67 6.2618E+010
2 21 6.9945E+010
1 43 7.1661E+010
5 45 40969017611
4 27 41890192280 Highest
3 38 59338958362
2 46 72245392582
1 13 74137373934
Durbin- Watson 1 1.000 .999 .999 31638690408.928 1.745 a Predictors: (Constant), CFO_t0, E_t0
ANOVA(b)
Model Sum of Squares df Mean Square F Sig.1 CFO_t0 .086 .027 .029 3.140 .003 .127 7.848 a Dependent Variable: CFO_t
(Constant) E_t0 CFO_t0 1 1.988 1.000 .02 .03 .03 2 .948 1.448 .93 .00 .01
Condition Index
Variance Proportions Model Dimension Eigenvalue
Collinearity Diagnostics(a)
1 E_t0 .000 .000 a Dependent Variable: CFO_t
E_t0 -.934 1.000 Covariances CFO_t0 .001 .000
Model CFO_t0 E_t0 Correlations CFO_t0 1.000 -.934
Coefficient Correlations(a)
VIF (Constant) -7721184295 4449803793 -1.735 .089 E_t0 1.390 .013 .972 104.455 .000 .127 7.848
Regression 9.060E+025 2 4.530E+025 45254.254 .000 Residual 5.105E+022 51 1.001E+021
Tolerance
B Std. Error Beta t Sig.
Statistics Model
Coefficients Collinearity
Unstandardized Coefficients Standardized
Coefficients(a)
53 a Predictors: (Constant), CFO_t0, E_t0 b Dependent Variable: CFO_t
1 Total 9.065E+025
1 3 .064 5.580 .04 .97 .97 a Dependent Variable: CFO_t
Residuals Statistics(a)
Minimum Maximum Mean Std. Deviation N Predicted Value -59206000640 9008873209856 252795906512.82 1307450540716.013
54 Std. Predicted Value -.239 6.697 .000 1.000
54 Standard Error of 4366469632 31221450752 5625739913.755 4941119182.684
54 Predicted Value Adjusted Predicted
- 60701745152 8592841768960 246919878388.70 1259803109826.753
54 Value Residual -71660511232 74137370624 .000 31035993489.712
54 Std. Residual -2.265 2.343 .000 .981
54 Stud. Residual -2.287 2.367 .017 1.052
54 Deleted Residual -111624454144 427225284608 5876028124.118 68202656989.352
54 Stud. Deleted
- 2.391 2.484 .018 1.079
54 Residual Mahal. Distance .028 50.630 1.963 9.003
54 Cook's Distance .000 59.187 1.170 8.058
54 Centered Leverage .001 .955 .037 .170
54 Value a Dependent Variable: CFO_t
Uji Glejser Regression
Variables Entered/Removed(b)
Variables Variables Model Entered Removed Method
1 CFO_t0, . Enter
E_t0(a) a All requested variables entered. b Dependent Variable: AbsUt
Model Summary(b)
R Adjusted Std. Error of Model R Square R Square the Estimate 1 .161 .026 -.012 2.058E+010 a Predictors: (Constant), CFO_t0, E_t0
ANOVA(b)
Model Sum of Squares df Mean Square F Sig.Minimum Maximum Mean Std. Deviation N Predicted Value 1472598400 28461510656 23123729485.2381 3293261992.73114
54
N Minimum Maximum Mean Std. Deviation E_t0 54 -33505297439 6332973000000 183845055847.39 914805324686.700 CFO_t0 54 -292796988665 2482997000000 57716620403.50 445351692016.105 CFO_t 54 -61446650211 9020067000000 252795906512.81 1307818851871.500 Valid N (listwise)
Descriptive Statistics
54 a Dependent Variable: AbsUt
54 Std. Residual -1.114 2.446 .000 .981
54 Std. Predicted Value -6.574 1.621 .000 1.000
54 Residual -22926182400 50348347392 .00000 20188899010.46564
Residuals Statistics(a)
Regression 5.748E+020 2 2.874E+020 .679 .512 Residual 2.160E+022 51 4.236E+020
1 CFO_t0 -.018 .018 -.397 -1.024 .311 a Dependent Variable: AbsUt
B Std. Error Beta t Sig. (Constant) 22967383846 2894595252 7.935 .000 E_t0 .007 .009 .294 .759 .451
Coefficients Model
Unstandardized Coefficients Standardized
Coefficients(a)
53 a Predictors: (Constant), CFO_t0, E_t0 b Dependent Variable: AbsUt
1 Total 2.218E+022
Descriptives
Laba dan Arus Kas terhadap Laba pada Perusahaan Konservatif
Regression
Variables Entered/Removed(b)
Variables Variables Model Entered Removed Method
1 CFO_t0, . Enter
E_t0(a) a All requested variables entered. b Dependent Variable: E_t
Model Summary(b)
Adjusted Std. Error of the Model R R Square R Square Estimate 1 .997(a) .994 .994 16804185437.6 a Predictors: (Constant), CFO_t0, E_t0 b Dependent Variable: E_t
ANOVA(b)
Sum of Model Squares df Mean Square F Sig.
1 Regression 1.056E+025 2 5.282E+024 18705.333 .000(a) Residual 6.297E+022 223 2.824E+020 Total 1.063E+025 225 a Predictors: (Constant), CFO_t0, E_t0 b Dependent Variable: E_t
Coefficients(a)
Standardized Unstandardized Coefficients Coefficients
Model t Sig.
B Std. Error Beta 1 (Constant) -1740961859 1201563919 -1.449 .149
Laba dan Arus Kas terhadap Laba pada Perusahaan Non-
Konservatif Regression
Variables Entered/Removed(b)
Variables Variables Model Entered Removed Method
1 CFO_t0, . Enter
E_t0(a) a All requested variables entered. b Dependent Variable: E_t
Model Summary(b)
Adjusted R Std. Error of the Model R R Square Square Estimate 1 1.000 .999 .999 11872142008.210 a Predictors: (Constant), CFO_t0, E_t0 b Dependent Variable: E_t
ANOVA(b)
Sum of Model Squares df Mean Square F Sig.
1 Regression 1.239E+025 2 6.197E+024 43964.882 .000 Residual 6.625E+021 47 1.409E+020 Total 1.240E+025
49 a Predictors: (Constant), CFO_t0, E_t0 b Dependent Variable: E_t
Coefficients(a)
Standardized Unstandardized Coefficients Coefficients
Model t Sig.
B Std. Error Beta 1 (Constant) -1123812807 1831095494 -.614 .542
Laba dan Arus Kas terhadap Arus Kas pada Perusahaan
Konservatif Regression
ANOVA(b)
B Std. Error Beta t Sig. (Constant) 2829853178 1185628465 2.387 .018
Coefficients Model
Unstandardized Coefficients Standardized
Coefficients(a)
1 Total 3.549E+23 162 a Predictors: (Constant), CFO_t0, E_t0 b Dependent Variable: CFO_t
Regression 3.273E+23 2 1.637E+23 947.575 .000 Residual 2.763E+22 160 1.727E+20
Model Sum of Squares df Mean Square F Sig.
Estimate 1 .960 .922 .921 13141936832.594 a Predictors: (Constant), CFO_t0, E_t0 b Dependent Variable: CFO_t
Variables Entered/Removed(b)
R Square Std. Error of the
Model R R Square Adjusted
Model Summary(b)
. Enter a All requested variables entered. b Dependent Variable: CFO_t
1 CFO_t0, E_t0(a)
Entered Variables Removed Method
Model Variables
1
Laba dan Arus Kas terhadap Arus Kas pada Perusahaan Non-
Konservatif Regression
Variables Entered/Removed(b)
Variables Variables Model Entered Removed Method
1 CFO_t0, . Enter
E_t0(a) a All requested variables entered. b Dependent Variable: CFO_t
Model Summary(b)
R Adjusted Std. Error of the Model R Square R Square Estimate 1 1.000 .999 .999 31638690408.928 a Predictors: (Constant), CFO_t0, E_t0 b Dependent Variable: CFO_t
ANOVA(b)
Model Sum of Squares df Mean Square F Sig.1 Regression 9.060E+025 2 4.530E+025 45254.254 .000 Residual 5.105E+022 51 1.001E+021 Total 9.065E+025
53 a Predictors: (Constant), CFO_t0, E_t0 b Dependent Variable: CFO_t
Coefficients(a)
Standardized Unstandardized Coefficients Coefficients
Model t Sig.
B Std. Error Beta 1 (Constant) -7721184295 4449803793 -1.735 .089 E_t0 1.390 .013 .972 104.455 .000