Lampiran III Data Variabel Debt Covenant Tahun 2008 No
LAMPIRAN Lampiran I Daftar Populasi dan Sampel Penelitian No. Nama Perusahaan Kriteria Sampel
√
12
18 Mayora Indah Tbk. [S] √ √ √
13
19 Merck Tbk. [S] √ √ √
14 20 Multi Bintang Indonesia Tbk. √ √ √
15
21 Mustika Ratu Tbk. [S] √ √ √
16 22 Prasidha Aneka Niaga Tbk. √ √ √
17
23 Pyridam Farma Tbk. [S] √ x
24 Sara Lee Body Care Indonesia Tbk [S] √ x x
11
25 Sekar Bumi Tbk. * √ x x
26 Sekar Laut Tbk. [S] √ √ √
18
27 Siantar TOP Tbk. [S] √ x x
28 Taisho Pharmaceutical Indonesia Tbk. [S] √ √ x
29 Tempo Scan Pacific Tbk. [S] √ √ √
19 30 Tiga Pilar Sejahtera Food Tbk. √ √ √
20
31 Ultra Jaya Milk Tbk. [S] √ √ √
21
32 Unilever Indonesia Tbk. [S] √ x
17 Mandom Indonesia Tbk. [S] √ √ √
16 Langgeng Makmur Industri Tbk. [S] √ √ √
1
4 8 Gudang Garam Tbk. √ x x
2
3
1 Aqua Golden Mississippi Tbk. [S] √ x x
2 BAT Indonesia Tbk.
√ x x
3 Bentoel International Investama Tbk.
√ √ √
1 4 Cahaya Kalbar Tbk. √ √ √
2 5 Davomas Abadi Tbk. √ x x
6 Darya-Varia Laboratoria Tbk. [S] √ √ √
3 7 Delta Djakarta Tbk. √ √ √
9 HM Sampoerna Tbk.
10
√ √ √
5 10 Indofarma Tbk. √ x x
11 Indofood Sukses Makmur Tbk √ √ √
6
12 Kalbe Farma Tbk. [S] √ √ √
7
13 Kedaung Indah Can Tbk. [S] √ √ √
8
14 Kedawung Setia Industrial Tbk. [S] √ √ √
9
15 Kimia Farma (Persero) Tbk. [S] √ √ √
√
Lampiran II Daftar Sampel Penelitian No Nama Perusahaan 1 Bentoel International Investama Tbk.
2 Cahaya Kalbar Tbk.
3 Darya-Varia Laboratoria Tbk. [S] 4 Delta Djakarta Tbk.
5 HM Sampoerna Tbk.
6 Indofood Sukses Makmur Tbk
7 Kalbe Farma Tbk. [S]
8 Kedaung Indah Can Tbk. [S]
9 Kedawung Setia Industrial Tbk. [S]
10 Kimia Farma (Persero) Tbk. [S]
11 Langgeng Makmur Industri Tbk. [S]
12 Mandom Indonesia Tbk. [S]
13 Mayora Indah Tbk. [S]
14 Merck Tbk. [S] 15 Multi Bintang Indonesia Tbk.
16 Mustika Ratu Tbk. [S] 17 Prasidha Aneka Niaga Tbk.
18 Sekar Laut Tbk. [S]
19 Tempo Scan Pacific Tbk. [S] 20 Tiga Pilar Sejahtera Food Tbk.
21 Ultra Jaya Milk Tbk. [S]
Lampiran III Data Variabel Debt Covenant Tahun 2008
Utang Jangka No Nama Perusahaan Panjang Total Aktiva Leverage
(a/b x (a) (b) 100%)
1,355,176,592,78 1 Bentoel International Investama Tbk. 8 4,455,531,963,727 30.416
2 Cahaya Kalbar Tbk. 3,134,263,343 604,641,844,990 0.518
3 Darya-Varia Laboratoria Tbk. [S] 19,164,521 637,660,844 3.005
4 Delta Djakarta Tbk. 4,834,971 698,296,738 0.692
5 HM Sampoerna Tbk. 112,699 16,133,819 0.699
6 Indofood Sukses Makmur Tbk 7,200,598 39,594,264 18.186
7 Kalbe Farma Tbk. [S] 490,843,640 5,703,832,411,898 0.009
8 Kedaung Indah Can Tbk. [S] 396,983,377 86,218,216,167 0.460
9 Kedawung Setia Industrial Tbk. [S] 495,485,884 485,721,853,713 0.102
10 Kimia Farma (Persero) Tbk. [S] 48,050,308,650 1,445,669,799,639 3.324
11 Langgeng Makmur Industri Tbk. [S] 28,000,000,000 560,078,203,949 4.999
12 Mandom Indonesia Tbk. [S] 33,222,622,832 910,789,677,565 3.648
13 Mayora Indah Tbk. [S] 747,465,429,010 2,922,998,415,306 25.572
14 Merck Tbk. [S] 9,320,194 375,064,492 2.485
15 Multi Bintang Indonesia Tbk. 35,979 941,389 3.822
16 Mustika Ratu Tbk. [S] 113,114,250 354,780,623,962 0.032
17 Prasidha Aneka Niaga Tbk. 87,956,666,433 286,965,007,378 30.651
18 Sekar Laut Tbk. [S] 31,574,437,359 201,003,449,401 15.708
19 Tempo Scan Pacific Tbk. [S] 1,389,275,887 2,967,057,055,450 0.047
20 Tiga Pilar Sejahtera Food Tbk. 255,108,182,685 1,016,957,755,151 25.085
21 Ultra Jaya Milk Tbk. [S] 152,904,316,213 1,740,646,379,006 8.784
Lampiran IV Data variable Debt Covenant Tahun 2009
No Nama Perusahaan Utang Jangka Total Aktiva Leverage Panjang
(a) (b) (a/b x 100%)
1 Bentoel International Investama Tbk. 1,352,871,984,708 4,302,659,178,165 31.443
2 Cahaya Kalbar Tbk. 180,376,054,240 568,362,939,854 31.736
3 Darya-Varia Laboratoria Tbk. [S] 2,328,742 783,613,064 0.297
4 Delta Djakarta Tbk. 18,141,939 760,425,630 2.386
5 HM Sampoerna Tbk. 76,340 17,716,447 0.431
6 Indofood Sukses Makmur Tbk 10,557,898 40,382,953 26.144
7 Kalbe Farma Tbk. [S] 1,045,834,600 6,482,446,670,172 0.016
8 Kedaung Indah Can Tbk. [S] 443,077,039 84,276,874,394 0.526
9 Kedawung Setia Industrial Tbk. [S] 399,468,860 550,691,466,904 0.073
10 Kimia Farma (Persero) Tbk. [S] 5,452,008,226 1,565,831,266,274 0.348
11 Langgeng Makmur Industri Tbk. [S] 18,787,894,817 540,513,720,495 3.476
12 Mandom Indonesia Tbk. [S] 36,311,974,128 994,620,225,969 3.651
13 Mayora Indah Tbk. [S] 698,039,294,140 3,246,498,515,952 21.501
14 Merck Tbk. [S] 11,677,839 433,970,635 2.691
15 Multi Bintang Indonesia Tbk. 35,928 993,465 3.616
16 Mustika Ratu Tbk. [S] 1,261,838,020 365,635,717,933 0.345
17 Prasidha Aneka Niaga Tbk. 24,823,200,000 353,628,509,667 7.020
18 Sekar Laut Tbk. [S] 24,633,175,775 196,186,028,659 12.556
19 Tempo Scan Pacific Tbk. [S] 5,399,074,375 3,263,102,915,008 0.165
20 Tiga Pilar Sejahtera Food Tbk. 538,174,359,149 1,347,036,482,667 39.952
21 Ultra Jaya Milk Tbk. [S] 139,141,429,917 1,732,701,994,634 8.030
Lampiran V Data Variabel Debt Covenant Tahun 2010
Utang Jangka No Nama Perusahaan Panjang Total Aktiva Leverage
(a) (b) (a/b x 100%)
1 Bentoel International Investama Tbk. 1,347,416 4,902,597 27.484
2 Cahaya Kalbar Tbk. 144,384,000,000 850,469,914,144 16.977
3 Darya-Varia Laboratoria Tbk. [S] 4,001,320 854,109,991 0.468
4 Delta Djakarta Tbk. 5,219,231 708,583,733 0.737
5 HM Sampoerna Tbk. 44,928 20,525,123 0.219
6 Indofood Sukses Makmur Tbk 9,252,958 47,275,955 19.572
7 Kalbe Farma Tbk. [S] 745,147,107 7,032,496,663,288 0.011
8 Kedaung Indah Can Tbk. [S] 343,492,000 85,942,208,666 0.400
9 Kedawung Setia Industrial Tbk. [S] 305,796,661 557,724,815,222 0.055
10 Kimia Farma (Persero) Tbk. [S] 4,657,870,140 1,657,291,834,312 0.281
11 Langgeng Makmur Industri Tbk. [S] 5,464,413,684 608,920,103,517 0.897
12 Mandom Indonesia Tbk. [S] 41,592,045,669 1,047,238,440,003 3.972
13 Mayora Indah Tbk. [S] 1,138,365,552,402 4,399,191,135,535 25.877
14 Merck Tbk. [S] 166,250 434,768,493 0.038
15 Multi Bintang Indonesia Tbk. 33,688 1,137,082 2.963
16 Mustika Ratu Tbk. [S] 599,923,385 386,352,442,915 0.155
17 Prasidha Aneka Niaga Tbk. 1,275,255,082 414,611,350,180 0.308
18 Sekar Laut Tbk. [S] 18,932,800,250 199,375,442,469 9.496
19 Tempo Scan Pacific Tbk. [S] 3,625,297,246 3,589,595,911,220 0.101
20 Tiga Pilar Sejahtera Food Tbk. 813,365,480,147 1,936,949,441,138 41.992
21 Ultra Jaya Milk Tbk. [S] 186,909,388,113 2,006,595,762,260 9.315
Lampiran VI Data Variabel Growth Opportunity Tahun 2008
8 Kedaung Indah Can Tbk. [S] 138 0.135 63 0.296
20 Tiga Pilar Sejahtera Food Tbk. 1,045 0.750 111 7.061
19 Tempo Scan Pacific Tbk. [S] 4,500 0.750 2,116 1.595
18 Sekar Laut Tbk. [S] 691 0.075 96 0.540
17 Prasidha Aneka Niaga Tbk. 1,440 0.051 84 0.874
16 Mustika Ratu Tbk. [S] 428 0.295 280 0.451
14 Merck Tbk. [S] 22 52.500 280 4.125 15 Multi Bintang Indonesia Tbk. 21 55.000 198 5.833
13 Mayora Indah Tbk. [S] 767 1.750 1,082 1.241
12 Mandom Indonesia Tbk. [S] 181 8.400 674 2.256
11 Langgeng Makmur Industri Tbk. [S] 1,009 0.160 390 0.414
10 Kimia Farma (Persero) Tbk. [S] 5,554 0.305 908 1.866
9 Kedawung Setia Industrial Tbk. [S] 405 0.275 222 0.502
7 Kalbe Farma Tbk. [S] 10,156 1.260 3,387 3.778
No Nama Perusahaan Jumlah
6 Indofood Sukses Makmur Tbk 9,444 2.575 7,127 3.412
5 HM Sampoerna Tbk. 4,383 14.300 8,064 7.772
3 Darya-Varia Laboratoria Tbk. [S] 560 1.600 462 1.939 4 Delta Djakarta Tbk. 16 16.000 458 0.559
2 Cahaya Kalbar Tbk. 298 0.800 219 1.089
1 Bentoel International Investama Tbk. 6,733 0.560 1,542 2.445
[ (a x b) / c ] x 100%
(000) (a) (b) ( c)
Market to Book Value of Equity
Total Ekuitas
Harga penutupan Saham (000)
Saham Beredar
21 Ultra Jaya Milk Tbk. [S] 2,888 0.650 831 2.259
Lampiran VII Data Variabel Growth Opportunity Tahun 2009
8 Kedaung Indah Can Tbk. [S] 138 0.100 66 0.209
20 Tiga Pilar Sejahtera Food Tbk. 1,672 0.425 391 1.817
19 Tempo Scan Pacific Tbk. [S] 4,500 0.400 2,236 0.805
18 Sekar Laut Tbk. [S] 691 0.090 101 0.616
17 Prasidha Aneka Niaga Tbk. 1,440 0.100 93 1.548
16 Mustika Ratu Tbk. [S] 428 0.153 304 0.215
14 Merck Tbk. [S] 22 35.500 327 2.388 15 Multi Bintang Indonesia Tbk. 21 49.500 344 3.022
13 Mayora Indah Tbk. [S] 767 1.140 1,245 0.702
12 Mandom Indonesia Tbk. [S] 201 5.500 816 1.355
11 Langgeng Makmur Industri Tbk. [S] 1,009 0.070 393 0.180
10 Kimia Farma (Persero) Tbk. [S] 5,554 0.076 948 0.445
9 Kedawung Setia Industrial Tbk. [S] 405 0.098 228 0.174
7 Kalbe Farma Tbk. [S] 10,156 0.400 3,622 1.122
No Nama Perusahaan Jumlah
6 Indofood Sukses Makmur Tbk 8,780 0.930 297 27.493
5 HM Sampoerna Tbk. 4,383 8.100 8,048 4.411
3 Darya-Varia Laboratoria Tbk. [S] 560 0.960 508 1.058 4 Delta Djakarta Tbk. 16 20.000 520 0.615
2 Cahaya Kalbar Tbk. 298 0.700 247 0.845
1 Bentoel International Investama Tbk. 6,733 0.520 1,730 2.024
[ (a x b) / c ] x 100%
(000) (a) (b) ( c)
Market to Book Value of Equity
Total Ekuitas
Harga penutupan Saham (000)
Saham Beredar
21 Ultra Jaya Milk Tbk. [S] 2,888 0.800 1,135 2.036
Lampiran VIII Data Variabel Growth Opportunity Tahun 2010
9 Kedawung Setia Industrial Tbk. [S] 405 0.155 239 0.263
20 Tiga Pilar Sejahtera Food Tbk. 1,672 0.360 428 1.406
19 Tempo Scan Pacific Tbk. [S] 4,500 0.730 2,409 1.364
18 Sekar Laut Tbk. [S] 691 0.150 113 0.917
17 Prasidha Aneka Niaga Tbk. 1,440 0.110 125 1.267
16 Mustika Ratu Tbk. [S] 428 0.395 316 0.535
14 Merck Tbk. [S] 22 80.000 354 4.972 15 Multi Bintang Indonesia Tbk. 21 177.000 105 35.400
13 Mayora Indah Tbk. [S] 767 4.500 1,582 2.182
12 Mandom Indonesia Tbk. [S] 201 8.100 881 1.848
11 Langgeng Makmur Industri Tbk. [S] 1,009 0.215 399 0.544
10 Kimia Farma (Persero) Tbk. [S] 5,554 0.127 995 0.709
8 Kedaung Indah Can Tbk. [S] 138 0.076 61 0.172
No Nama Perusahaan Jumlah
7 Kalbe Farma Tbk. [S] 10,156 1.300 4,310 3.063
6 Indofood Sukses Makmur Tbk 8,780 3.550 10,155 3.069
5 HM Sampoerna Tbk. 4,383 10.400 10,462 4.357
3 Darya-Varia Laboratoria Tbk. [S] 560 1.530 555 1.544 4 Delta Djakarta Tbk. 16 62.000 590 1.681
2 Cahaya Kalbar Tbk. 298 1.490 302 1.470
1 Bentoel International Investama Tbk. 6,733 0.650 1,755 2.494
(a) (b) ( c) [ (a x b) / c ] x 100%
Market to Book Value of Equity
Total Ekuitas
Harga penutupan Saham
Saham Beredar
21 Ultra Jaya Milk Tbk. [S] 2,888 0.580 1,192 1.405
Lampiran IX Data Variabel Konservatisme Tahun 2008
1 Konservatis 17 Prasidha Aneka Niaga Tbk.
13.00 Nonkonservatis
13 Mayora Indah Tbk. [S] 196 (138) 334.00 Nonkonservatis
14 Merck Tbk. [S] 98 103 -5.00
1 Konservatis
15 Multi Bintang Indonesia Tbk. 222 415 -193.00
1 Konservatis
16 Mustika Ratu Tbk. [S]
22 30 -8.00
9 82 -73.00
11.00 Nonkonservatis
1 Konservatis
18 Sekar Laut Tbk. [S]
4 12 -8.00
1 Konservatis
19 Tempo Scan Pacific Tbk. [S] 320 292
28.00 Nonkonservatis 20 Tiga Pilar Sejahtera Food Tbk.
28 33 -5.00
1 Konservatis
12 Mandom Indonesia Tbk. [S] 114 101
11 Langgeng Makmur Industri Tbk. [S] 2 (9)
No Nama Perusahaan Net income
6 Indofood Sukses Makmur Tbk
Cashflow from NI - CF Skor Keterangan Operating
1 Bentoel International Investama Tbk. 239 (55) 294.00 Nonkonservatis 2 Cahaya Kalbar Tbk. 27 (41)
68.00 Nonkonservatis
3 Darya-Varia Laboratoria Tbk. [S] 70 140 -70.00
1 Konservatis 4 Delta Djakarta Tbk. 83 161 -78.00
1 Konservatis 5 HM Sampoerna Tbk.
3 4 -1.00
1 Konservatis
1 2 -1.00
87.00 Nonkonservatis
1 Konservatis
7 Kalbe Farma Tbk. [S] 706 807 -101.00
1 Konservatis
8 Kedaung Indah Can Tbk. [S] 3 (1)
3.80 Nonkonservatis
9 Kedawung Setia Industrial Tbk. [S] 5 (18)
23.00 Nonkonservatis
10 Kimia Farma (Persero) Tbk. [S] 55 (32)
21 Ultra Jaya Milk Tbk. [S] 303 130 173.00 Nonkonservatis
Lampiran X Data Variabel Konservatisme Tahun 2009
19.00 Nonkonservatis 17 Prasidha Aneka Niaga Tbk. 32 (44)
12 Mandom Indonesia Tbk. [S] 124 188 -64.00
1 Konservatis
13 Mayora Indah Tbk. [S] 372 446 -74.00
1 Konservatis
14 Merck Tbk. [S] 146 133
13.00 Nonkonservatis
15 Multi Bintang Indonesia Tbk. 340 526 -186.00
1 Konservatis
16 Mustika Ratu Tbk. [S]
21
2
76.00 Nonkonservatis
5 12 -7.00
18 Sekar Laut Tbk. [S]
12
11
1.00 Nonkonservatis
19 Tempo Scan Pacific Tbk. [S] 359 476 -117.00
1 Konservatis 20 Tiga Pilar Sejahtera Food Tbk.
37 50 -13.00
1 Konservatis
21 Ultra Jaya Milk Tbk. [S]
61
15
1 Konservatis
11 Langgeng Makmur Industri Tbk. [S]
No Nama Perusahaan Net income
6 Indofood Sukses Makmur Tbk
Cashflow from NI – CF Skor Keterangan Operating 1 Bentoel International Investama Tbk. 25 444 -419.00
1 Konservatis 2 Cahaya Kalbar Tbk. 49 104 -55.00
1 Konservatis
3 Darya-Varia Laboratoria Tbk. [S] 110
34
76.00 Nonkonservatis
4 Delta Djakarta Tbk. 126 169 -43.00
1 Konservatis 5 HM Sampoerna Tbk.
5
4
1.00 Nonkonservatis
2 2 -0.30
1 Konservatis
1 Konservatis
7 Kalbe Farma Tbk. [S] 929 1,363 -434.00
1 Konservatis
8 Kedaung Indah Can Tbk. [S] (5) 1 -5.90
1 Konservatis
9 Kedawung Setia Industrial Tbk. [S]
10
7
3.00 Nonkonservatis
10 Kimia Farma (Persero) Tbk. [S]
62 80 -18.00
46.00 Nonkonservatis
Lampiran XI Data Variabel Konservatisme Tahun 2010
4
12 Mandom Indonesia Tbk. [S] 131 157 -26.00
1 Konservatis
13 Mayora Indah Tbk. [S] 484 238 246.00 Nonkonservatis
14 Merck Tbk. [S] 118 213 -95.00
1 Konservatis
15 Multi Bintang Indonesia Tbk. 442 320 122.00 Nonkonservatis
16 Mustika Ratu Tbk. [S]
24
20.00 Nonkonservatis 17 Prasidha Aneka Niaga Tbk. 12 (4)
2 19 -17.00
16.00 Nonkonservatis
18 Sekar Laut Tbk. [S]
4 8 -4.00
1 Konservatis
19 Tempo Scan Pacific Tbk. [S] 488 578 -90.00
1 Konservatis 20 Tiga Pilar Sejahtera Food Tbk. 75 (23)
98.00 Nonkonservatis
21 Ultra Jaya Milk Tbk. [S] 107 263 -156.00
1 Konservatis
11 Langgeng Makmur Industri Tbk. [S]
No Nama Perusahaan Net income
6 Indofood Sukses Makmur Tbk
Cashflow from NI - CF Skor Keterangan Operating
1 Bentoel International Investama Tbk. 218 563 -345.00
1 Konservatis 2 Cahaya Kalbar Tbk. 29 (206) 235.00 Nonkonservatis
3 Darya-Varia Laboratoria Tbk. [S] 110 130 -20.00
1 Konservatis
4 Delta Djakarta Tbk. 139 31 108.00 Nonkonservatis 5 HM Sampoerna Tbk.
6 7 -1.00
1 Konservatis
2 6 -4.00
1 Konservatis
1 Konservatis
7 Kalbe Farma Tbk. [S] 1,286 1,253
33.00 Nonkonservatis
8 Kedaung Indah Can Tbk. [S]
3 7 -4.00
1 Konservatis
9 Kedawung Setia Industrial Tbk. [S] 16 (22)
38.00 Nonkonservatis
10 Kimia Farma (Persero) Tbk. [S] 138 139 -1.00
1 Konservatis
Lampiran XIIDescriptive Statistics Descriptive Statistics N Minimum Maximum Mean Std. Deviation DebtCovenant
63 .01 41.99 8.5074 11.67292 GrowthOpportunities 63 .17 35.40 2.7627 5.52894 Konservatisme 63 -434.00 334.00 -8.8317 130.70389 Valid N (listwise)
63 Lampiran XIII Histogram (Hasil Uji Normalitas)
Lampiran XIV Grafik Normal P-Plot (Hasil Uji Normalitas)
Lampiran XV Uji Kolmogorov Smirnov (Hasil Uji Normalitas) One-Sample Kolmogorov-Smirnov Test Unstandardized Residual
N
63 Normal Parameters a Mean .0000000 Std. Deviation 1.29976091E2 Most Extreme Differences Absolute .153 Positive .138
Negative -.153 Kolmogorov-Smirnov Z 1.216 Asymp. Sig. (2-tailed) .104 a. Test distribution is Normal.
Lampiran XVI Hasil Uji Multikolinearitas
Coefficients
aModel Unstandardized Coefficients Standardized
Coefficients t Sig.
Collinearity Statistics B Std. Error Beta Tolerance
VIF 1(Constant) -20.272 21.924 -.925 .359
DebtCovenant .787 1.443 .070 .545 .587 .992 1.008
GrowthOpportunities 1.717 3.046 .073 .564 .575 .992 1.008
a. Dependent Variable: Konservatisme
Lampiran XVII Scatterplot (Hasil Uji Heteroskedastisitas) Lampiran XVIII Uji Glejser (Hasil Uji Heteroskedastisitas) Coefficients a
Model
Unstandardized
Coefficients
StandardizedCoefficients t Sig. B Std. Error Beta 1 (Constant) -20.272 21.924 -.925 .359 DebtCovenant .787 1.443 .070 .545 .587
GrowthOpportunities 1.717 3.046 .073 .564 .575
a. Dependent Variable: Konservatisme
Lampiran XIX Uji Durbin Watson (Hasil Uji Autokorelasi) Model Summary b Model R R Square Adjusted R
Square Std. Error of the Estimate Durbin-Watson 1 .105 a .011 -.022 132.12460 2.215
a. Predictors: (Constant), GrowthOpportunities, DebtCovenant
b. Dependent Variable: Konservatisme Lampiran XX Hasil Analisis Regresi Lampiran XXI Uji Koefisien Determinasi (R
2 ) Model Summary b Model R R Square Adjusted R
Square Std. Error of the Estimate 1 .105 a .011 -.022 132.12460
a. Predictors: (Constant), GrowthOpportunities, DebtCovenant
b. Dependent Variable: Konservatisme Coefficients a
Model
Unstandardized
Coefficients
StandardizedCoefficients t Sig. B Std. Error Beta 1 (Constant) -20.272 21.924 -.925 .359 DebtCovenant .787 1.443 .070 .545 .587
GrowthOpportunities 1.717 3.046 .073 .564 .575
a. Dependent Variable: Konservatisme
Lampiran XXII Uji Signifikansi Simultan (Uji F) b ANOVA Model Sum of Squares df Mean Square F Sig.
1 Regression
a 11762.727 2 5881.363 .337 .715 Residual 1047414.630
60 17456.910 Total 1059177.357
62
a. Predictors: (Constant), GrowthOpportunities, DebtCovenant
b. Dependent Variable: Konservatisme Lampiran XXIII Uji Signifikansi Parsial (Uji t) a
Coefficients
Standardized Unstandardized Coefficients CoefficientsModel B Std. Error Beta t Sig.
1 (Constant) -20.272 21.924 -.925 .359
DebtCovenant .787 1.443 .070 .545 .587GrowthOpportunities 1.717 3.046 .073 .564 .575