Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan dan Dividend Payout Ratio Terhadap Income Smoothing Pada Perusahaan Wholesale (Grosir) Yang Terdaftar di BEI Periode 2011 - 2014

LAMPIRAN

Descriptive Statistics
N
Profitabilitas
Leverage
Ukuran Perusahaan
DPR
Income
Valid N (listwise)

Minimum
64
64
64
64
64
64

Maximum

.04
.02
10.05
5.42
693.00

Mean

27.49
.88
17.91
71.59
7784577.00

Std. Deviation

5.1622
.4936
14.1976
35.4069

591536.5000

4.65196
.22505
1.71342
18.78371
1.69648E6

Model Summaryb
Model

R
.712a

1

Adjusted R
Square

R Square

.507

Std. Error of the
Estimate

.473

Durbin-Watson

12.31490

2.801

a. Predictors: (Constant), DPR, Profitabilitas, Ukuran Perusahaan, Leverage
b. Dependent Variable: Income

ANOVAb
Model
1

Sum of Squares

df

Mean Square

F

Regression

9183.864

4

2295.966

Residual

8947.751

59

151.657

18131.615

63

Total

Sig.

15.139

.000a

a. Predictors: (Constant), DPR, Profitabilitas, Ukuran Perusahaan, Leverage
b. Dependent Variable: Income

Coefficientsa

Unstandardized
Coefficients
Model
1

B
(Constant)
Profitabilitas
Leverage
Ukuran
Perusahaan
DPR

Standardized
Coefficients

Std. Error

-77.889

13.106

.514

.353

-22.906

Beta

Collinearity Statistics
t

Sig.

Tolerance

VIF

-5.943

.000

.141

1.458

.150

.894

1.119

7.464

-.304

-3.069

.003

.853

1.172

6.038

.979

.610

6.169

.000

.856

1.168

.190

.088

.211

2.162

.035

.882

1.134

a. Dependent Variable: Income

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One-Sample Kolmogorov-Smirnov Test
Unstandardized

Residual
N
Normal Parametersa,,b
Most Extreme Differences

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

Mean
Std. Deviation
Absolute
Positive
Negative

64
.0000000
11.91754172
.164
.164
-.096
1.315
.063

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

64
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Runs Test
Unstandardized
Residual
Test Valuea
Cases < Test Value
Cases >= Test Value
Total Cases
Number of Runs
Z
Asymp. Sig. (2-tailed)

-2.57105
32
32
64
40
1.764
.078

a. Median
Coefficientsa
Standardized
Coefficients

Unstandardized Coefficients
Model
1

B
(Constant)

Std. Error

-10.652

10.989

.353

.296

-7.443

Ukuran Perusahaan

t

Sig.
-.969

.336

.153

1.193

.238

6.258

-.156

-1.189

.239

1.293

.821

.206

1.576

.120

.107

.074

.187

1.453

.151

Profitabilitas
Leverage

Beta

DPR
a. Dependent Variable: abs_residual_Glejser

Tabel Distribusi F
Tingkat Signifikansi
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05

df1
4
4
4
4
4
4
4
4
4
4
4
4
4
4

df2
54
55
56
57
58
59
60
61
62
63
64
65
66
67

F Tabel
2.542918
2.539689
2.536579
2.533583
2.530694
2.527907
2.525215
2.522615
2.520101
2.51767
2.515318
2.51304
2.510833
2.508695

Tabel Distribusi T
Derajat Bebas
22

Tingkat Signifikansi
0.05

T Tabel
2.073873

65
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23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
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

0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05
0.05

2.068658
2.063899
2.059539
2.055529
2.05183
2.048407
2.04523
2.042272
2.039513
2.036933
2.034515
2.032244
2.030108
2.028094
2.026192
2.024394
2.022691
2.021075
2.019541
2.018082
2.016692
2.015368
2.014103
2.012896
2.01174
2.010635
2.009575
2.008559
2.007584
2.006647
2.005746
2.004879
2.004045
2.003241
2.002465
2.001717
2.000995
2.000298
1.999624
1.998971
1.998341
1.99773
1.997138
1.996564

66
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