Analisis Pengaruh Debt To Asset Ratio (DAR), Debt To Equity Ratio (DER), Longterm Debt To Equity Ratio Terhadap Account Receivable Turnover (ART), dAN Total Asset Turnover (TATO)

LAMPIRAN

Descriptive Statistics
N
Account Receivable Ratio (Y1)
Total Asset Turnover (Y2)
Debt to Asset Ratio (X1)
Debt to Equity Ratio (X2)
Longterm Debt to Equity Ratio (X3)
Valid N (listwise)

Minimum
72
72
72
72
72
72

.056
.015

.040
.041
.024

Maximum
12.923
1.894
1.795
22.461
13.646

Mean
5.51035
.93407
.54933
2.03410
.88937

Std. Deviation
2.814879

.442045
.312089
3.318075
2.331586

One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N
a,,b
Normal Parameters
Most Extreme Differences

Kolmogorov-Smirnov Z
Asymp. Sig. (2-tailed)

Mean
Std. Deviation
Absolute
Positive

Negative

72
.0000000
2.64114101
.121
.121
-.119
1.028
.241

a. Test distribution is Normal.
b. Calculated from data.

56
Universitas Sumatera Utara

b

Model Summary

Model
1

R
.346

R Square
a

.120

Adjusted R
Square
.081

Std. Error of the
Estimate
2.698773

Durbin-Watson

1.689

a. Predictors: (Constant), Longterm Debt to Equity Ratio (X3), Debt to Asset Ratio (X1),
Debt to Equity Ratio (X2)
b. Dependent Variable: Account Receivable Ratio (Y1)

57
Universitas Sumatera Utara

b

ANOVA
Model
1

Sum of Squares
Regression

df

Mean Square

F

67.302

3

22.434

Residual

495.269

68

7.283

Total

562.571

71

Sig.

3.080

.033

a

a. Predictors: (Constant), Longterm Debt to Equity Ratio (X3), Debt to Asset Ratio (X1), Debt to
Equity Ratio (X2)
b. Dependent Variable: Account Receivable Ratio (Y1)

Coefficients
Unstandardized
Coefficients
Model

1

B
(Constant)
Debt to Asset Ratio
(X1)
Debt to Equity Ratio
(X2)
Longterm Debt to
Equity Ratio (X3)

Standardized
Coefficients

Std. Error

5.527

.673

.873

1.227

-.107
-.313

a

Beta

Collinearity
Statistics
t

Sig.

Tolerance

VIF

8.211

.000

.097

.711

.479

.699

1.430

.154

-.126

-.692

.491

.391

2.559

.195

-.260

-1.607

.113

.496

2.015

a. Dependent Variable: Account Receivable Ratio (Y1)

Coefficients

a

Unstandardized Coefficients
Model
1

B

Std. Error

(Constant)

2.354

.413

Debt to Asset Ratio (X1)
Debt to Equity Ratio (X2)
Longterm Debt to Equity
Ratio (X3)

-.437
.035
-.155

.753
.095
.120

Standardized
Coefficients
Beta

t

-.083
.071
-.219

Sig.
5.700

.000

-.581
.372
-1.298

.563
.711
.199

a. Dependent Variable: abs_residual_Glejser

58
Universitas Sumatera Utara

One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N
a,,b
Normal Parameters
Most Extreme Differences

Kolmogorov-Smirnov Z
Asymp. Sig. (2-tailed)

Mean
Std. Deviation
Absolute
Positive
Negative

72
.0000000
.40271886
.118
.118
-.092
1.000
.270

a. Test distribution is Normal.
b. Calculated from data.

59
Universitas Sumatera Utara

b

Model Summary
Model
1

R
.412

R Square
a

Adjusted R
Square

.170

Std. Error of the
Estimate

.133

Durbin-Watson

.411506

1.134

a. Predictors: (Constant), Longterm Debt to Equity Ratio (X3), Debt to Asset Ratio (X1),
Debt to Equity Ratio (X2)
b. Dependent Variable: Total Asset Turnover (Y2)

b

ANOVA
Model
1

Sum of Squares
Regression

df

Mean Square

F

2.359

3

.786

Residual

11.515

68

.169

Total

13.874

71

4.643

Sig.
.005

a

a. Predictors: (Constant), Longterm Debt to Equity Ratio (X3), Debt to Asset Ratio (X1), Debt to
Equity Ratio (X2)
b. Dependent Variable: Total Asset Turnover (Y2)

60
Universitas Sumatera Utara

Coefficients
Unstandardized
Coefficients
Model
1

B

Std. Error

(Constant)

.870

.103

Debt to Asset Ratio
(X1)
Debt to Equity Ratio
(X2)
Longterm Debt to
Equity Ratio (X3)

.263

.187

-.011
-.065

a

Standardized
Coefficients
Beta

Collinearity
Statistics
t

Sig.

Tolerance

VIF

8.479

.000

.186

1.407

.164

.699

1.430

.024

-.085

-.484

.630

.391

2.559

.030

-.342

-2.183

.032

.496

2.015

a. Dependent Variable: Total Asset Turnover (Y2)

Coefficients

a

Unstandardized Coefficients
Model
1

B
(Constant)
Debt to Asset Ratio (X1)
Debt to Equity Ratio (X2)
Longterm Debt to Equity
Ratio (X3)

Std. Error
.344

.063

-.022
-.003
-.016

.115
.014
.018

Standardized
Coefficients
Beta

t

-.027
-.034
-.150

Sig.
5.469

.000

-.191
-.179
-.887

.849
.859
.378

a. Dependent Variable: abs_residual2_Glejser

61
Universitas Sumatera Utara

62
Universitas Sumatera Utara

-----------------------------------------------------------Regression analysis for WITHIN CELLS error term
--- Individual Univariate .9500 confidence intervals
Dependent variable .. Y1
Account Receivable Ratio (Y1)

63
Universitas Sumatera Utara

COVARIATE
CL- Upper

B

Beta

Std. Err.

t-Value

Sig. of t

X1
.8730404944 .0967950583
1.22733
.71133
3.32215
X2
-.1068376153 -.1259362308
.15440
-.69196
.20126
X3
-.3133895428 -.2595829948
.19500
-1.60715
.07572
Dependent variable .. Y2
Total Asset Turnover (Y2)
COVARIATE
CL- Upper
X1
.63676
X2
.03559
X3
-.00558

.2633269494

B

Beta

Std. Err.

t-Value

Lower -95%

.479

-1.57606

.491

-.41494

.113

-.70250

Sig. of t

Lower -95%

.1859118270

.18714

1.40709

.164

-.11011

-.0113866626 -.0854704267

.02354

-.48366

.630

-.05837

-.0649095326 -.3423679741

.02973

-2.18309

.032

-.12424

------------------------------------------------------------

64
Universitas Sumatera Utara