Analisis Pengaruh Variabel Fundamental Terhadap Risiko Sistematik Pada Perusahaan Sub Manufaktur Sub Sektor Tekstil dan Garmen yang Terdaftar di BEI Periode Tahun 2010-2014 - Unika Repository
DAFTAR HARGA SAHAM EMITEN
0.31
0.14
1.38
0.57
0.17 INDR
2.62 0.16 -0.28 -0.30 -0.23 KARW -0.19
0.00 3.62 -0.72
1.64 MYRX
3.00 0.48 -0.03
1.00
0.22 MYTX
2.31 0.67 -0.19 -0.58 PBRX 10.85 -0.73 0.07 -0.11
0.02 FMII
0.20 RDTX
0.50
0.29
0.30
0.40
0.07 RICY -0.07 0.02 -0.05 -0.01
0.01 SRSN -0.10 -0.10 -0.07
0.00
0.00 TFCO 0.65 -0.02 0.24 -0.19
0.80
0.00
Kode Harga Saham
2009 2010 2011 2012 2013 2014
BATA 360 676 550 600 1060 1105 BIMA 900 900 900 900 700 700 CNTX 2650 2650 8000 6700 7800 17500 ERTX
0.09
85 59 200 325 280 630 ESTI
51 100 160 160 190 193
FMII 90 90 103 245 385 449INDR 470 1700 1980 1420 1000 770 KARW 180 145 145 670 185 488 MYRX
50 200 295 285 570 695
MYTX 52 68 225 375 305 128 PBRX 135 1600 440 470 420 505RDTX 1400 2100 2700 3500 4900 5250 RICY 195 181 184 174 173 174 SRSN
67
60
54
50
50
50 TFCO 310 510 500 620 500 900 RETURN SAHAM Kode Return Saham 2010 2011 2012 2013 2014
BATA 0.88 -0.19
0.77
0.00
0.04 BIMA
0.00
0.00 0.00 -0.22
0.00 CNTX
0.00 2.02 -0.16
0.16
1.24 ERTX -0.31
2.39 0.63 -0.14
1.25 ESTI
0.96
0.60
0.19
HARGA INDEKS
24.29 RICY 18.31 25.97 28.47 28.64 21.26
MYTX -23322 -185825 -141495 -156063 -22623 -190105 PBRX 35217 44218 90344 109338 156388 160609 RDTX 118742 190011 133487 148149 231714 262811 RICY 4871 14241 15688 23519 7466 22627 SRSN 36508 14181 33811 25761 32667 29858 TFCO -208806 98437 232503 72744 -120527 -63693
INDR 18056 278082 377543 35246 49331 97478 KARW -7108 -10165 44995 53905 -59296 -31133 MYRX 13946 34265 107945 28153 13105 1748
ESTI 15002 6265 8341 -30478 -79446 -88773 FMII 11234 -6769 350 4824 -2605 4385
CNTX -49161 -10493 33467 -35221 -1357 3553 ERTX -22883 -49360 87043 3806 10767 27967
BATA 71678 84567 78631 99147 63758 98926 BIMA 31336 12505 4713 9138 -13095 13252
Kode EBIT 2009 2010 2011 2012 2013 2014
24.29 EBIT
24.29 TFCO 18.31 25.97 28.47 28.64 21.26
24.29 SRSN 18.31 25.97 28.47 28.64 21.26
Kode Harga Indeks 2009 2010 2011 2012 2013 2014
BATA 18.31 25.97 28.47 28.64 21.26
24.29 PBRX 18.31 25.97 28.47 28.64 21.26
24.29 MYTX 18.31 25.97 28.47 28.64 21.26
24.29 MYRX 18.31 25.97 28.47 28.64 21.26
24.29 KARW 18.31 25.97 28.47 28.64 21.26
24.29 INDR 18.31 25.97 28.47 28.64 21.26
24.29 FMII 18.31 25.97 28.47 28.64 21.26
24.29 ESTI 18.31 25.97 28.47 28.64 21.26
24.29 ERTX 18.31 25.97 28.47 28.64 21.26
24.29 CNTX 18.31 25.97 28.47 28.64 21.26
24.29 BIMA 18.31 25.97 28.47 28.64 21.26
24.29 RDTX 18.31 25.97 28.47 28.64 21.26
PERUBAHAN EBIT
Perubahan EBIT Kode 2010 2011 2012 2013 2014
BATA 17.98 -7.02 26.09 -35.69
55.16 BIMA -60.09 -62.31 93.89 -243.30 -201.20 CNTX -78.66 -418.95 -205.24 -96.15 -361.83 ERTX 115.71 -276.34 -95.63 182.90 159.75
ESTI -58.24 33.14 -465.40 160.67
11.74 FMII -160.25 -105.17 1278.29 -154.00 -268.33
INDR 1440.11 35.77 -90.66
39.96
97.60 KARW 43.01 -542.65 19.80 -210.00 -47.50 MYRX 145.70 215.03 -73.92 -53.45 -86.66 MYTX 696.78 -23.86 10.30 -85.50 740.32
PBRX 25.56 104.31
21.02
43.03
2.70 RDTX 60.02 -29.75
10.98
56.41
13.42 RICY 192.36
10.16 49.92 -68.26 203.07 SRSN -61.16 138.42 -23.81 26.81 -8.60 TFCO -147.14 136.19 -68.71 -265.69 -47.15
NET SALES
NET SALES Kode 2009 2010 2011 2012 2013 2014BATA 598,466 644,189 678,592 751,449 902,459 1,008,728 BIMA 242,228 321,452 184,387 243,531 192,832 286688
CNTX 256,818 249,049 369,054 275,300 373,350 427,986 ERTX 247,105 233,110 259,371 467,537 682,043 676,927
ESTI 539,809 615,069 713,716 729,405 589,732 587,167 FMII 16,959 11,034 23,783 37,314 50,721 44,485
INDR 4,605,512 5,538,867 7,078,076 7,204,322 9,077,758 9,029,558 KARW 70,551 39,220 25,104 30,442 32,374 32,227
MYRX 288,196 109,046 183,463 117,924 170,002 135,409 MYTX 1,487,923 1,723,963 1,957,035 1,519,059 1,900,302 2,129,058
PBRX 1,593,602 1,428,090 2,170,707 2,698,805 4,168,411 4,209,950 RDTX 236,066 260,802 295,908 329,558 418,119 431,415
RICY 507,955 580,322 616,395 749,973 256,726 1,185,444 SRSN 352,543 342,870 387,354 384,145 392,316 472,835
TFCO 2,314,656 2,682,177 3,644,639 3,476,585 3,648,118 3,499,574
PERUBAHAN NET SALES
Perubahan NET SALES Kode 2010 2011 2012 2013 2014
BATA
7.64
5.34
10.74
20.10
11.78 BIMA 32.71 -42.64 32.08 -20.82
48.67 CNTX -3.03 48.19 -25.40
35.62
14.63 ERTX -5.66
11.27
80.26 45.88 -0.75 ESTI
13.94
16.04 2.20 -19.15 -0.43 FMII -34.94 115.54
56.89 35.93 -12.29
INDR
20.27
27.79
1.78 26.00 -0.53 KARW -44.41 -35.99
21.26 6.35 -0.45 MYRX -62.16 68.24 -35.72 44.16 -20.35 MYTX
15.86 13.52 -22.38
25.10
12.04 PBRX -10.39
52.00
24.33
54.45
1.00 RDTX
10.48
13.46
11.37
26.87
3.18 RICY
14.25
6.22 21.67 -65.77 361.75 SRSN -2.74 12.97 -0.83
2.13
20.52 TFCO
15.88 35.88 -4.61 4.93 -4.07
DOL DOL Kode 2010 2011 2012 2013 2014
BATA
2010 2011 2012 2013 2014
BIMA 2.35 -1.31 2.43 -1.78
4.68 CNTX -1.84
1.46
2.93 11.69 -4.13 ERTX 26.00 -8.69 8.08 -2.70 -24.73
ESTI -20.43 -24.53 -1.19 3.99 -212.97 FMII -4.18 2.07 -211.72 -8.39 -26.99
INDR 4.59 -0.91 22.47 -4.29
21.82 KARW
71.06 1.29 -50.83 1.54 -183.81 MYRX -0.97
15.08 0.93 -33.09 104.60 MYTX -2.34
3.15 2.07 -1.21
4.26 PBRX 43.92 -1.76 -0.46 -3.41
61.50 RDTX -2.46
2.01
0.86
0.79
2.71 RICY 5.73 -2.21
0.97
2.10
4.22 SRSN
13.50
1.63
2.30
1.04
0.56 TFCO
22.29
10.67
28.74 12.60 -0.42
EAT
Kode EAT 2009 2010 2011 2012 2013 2014BATA 52,981 60,975 81,128 100,164 65,392 103,213 BIMA 12,339 9,153 2,437 2,623 (10,024) 10,048
CNTX (49,161) (10,493) 33,467 (35,221) (1,357) 3,553 ERTX (25,372) (48,091) 84,605 6,196 8,593 27,961
ESTI 7,687 1,488 4,426 (41,505) (79,840) (79,459) FMII (9,007) (5,786) (536) 969 (7,958) 2,424
INDR 106,796 232,323 399,983 9,314 19,571 50,255 KARW (6,949) (10,891) 56,456 54,064 (59,371) (30,133)
MYRX 13,946 33,681 101,903 28,153 245 1,371 MYTX 13,186 104,974 (120,510) (126,172) (49,787) (158,271)
PBRX 33,282 35,695 72,121 90,413 128,214 125,699 RDTX 102,549 170,900 113,960 124,818 198,230 232,637
RICY 3,572 10,882 12,210 16,978 4,840 15,112 SRSN 25,380 9,830 23,988 16,956 15,994 14,456
TFCO (162,245) 97,107 269,546 78,188 (112,534) 57,442
PERUBAHAN EAT
BATA
Kode Perubahan EAT 2010 2011 2012 2013 2014
33.05 23.46 -34.72
57.84 BIMA -25.82 -73.37 7.63 -482.16 -200.24 CNTX -78.66 -418.95 -205.24 -96.15 -361.83
ERTX 89.54 -275.93 -92.68 38.69 225.39 ESTI -80.64 197.45 -1037.75 92.36 -0.48 FMII -35.76 -90.74 -280.78 -921.26 -130.46
INDR 117.54 72.17 -97.67 110.12 156.78 KARW 56.73 -618.37 -4.24 -209.82 -49.25 MYRX 141.51 202.55 -72.37 -99.13 459.59
MYTX 696.10 -214.80 4.70 -60.54 217.90 PBRX 7.25 102.05
25.36 41.81 -1.96 RDTX 66.65 -33.32
9.53
58.82
17.36 RICY 204.65
12.20 39.05 -71.49 212.23 SRSN -61.27 144.03 -29.31 -5.67 -9.62 TFCO -159.85 177.58 -70.99 -243.93 -151.04
15.09
DFL
Kode DFL 2010 2011 2012 2013 20141.20
1.09
1.12 TFCO
1.04 1.23 -0.21
1.00
1.05 SRSN
1.05
0.78
1.06
1.03
1.29 RICY
1.04
0.87
1.12
1.11
1.21 0.97 -0.73 RDTX
0.98
1.30
0.92
0.29 PBRX
MYRX 901 133,216 861,975 1,116,299 5,335,863 5,414,788 MYTX 1,803,398 1,882,934 1,848,395 1,803,323 2,095,467 204,104
TFCO
413,777 364,005 361,182 402,109 125,993 463,347
RICY 599,719 613,323 642,095 842,499 869,226 1,170,752 SRSN
651,180 852,447 1,082,292 1,207,905 1,549,675 1,643,441
RDTX
819,565 887,284 1,515,038 2,003,098 2,869,248 4,557,725
PBRX
INDR 5,123,263 5,078,561 6,107,213 6,653,020 8,796,268 9,217,073 KARW 101,933 73,648 13,173 549,107 674,051 667,338
3.20 TOTAL ASSETS
307,232 347,820 351,808 355,112 429,979 459,446
ERTX 97,776 115,327 171,870 433,415 545,316 575,740 ESTI 518,857 583,253 636,930 778,092 881,536 866,099 FMII
358,537 314,859 331,204 301,276 371,585 382,809
CNTX
94,881 87,275 91,526 100,101 111,282 104,058
BATA 416,679 484,253 516,649 574,108 680,685 774,891 BIMA
Kode Total Assets 2009 2010 2011 2012 2013 2014
0.28
0.71
BATA 0.84 -4.71
1.00
0.97
1.00
0.77
1.00 ERTX
1.00
1.00
1.00
1.00 CNTX
1.41 ESTI
1.98
0.08
1.18
0.43
1.05 BIMA
0.97
0.90
0.21
1.38
0.46
1.32 1.14 -0.21
9.00
1.00
0.98 1.85 -5.30 MYTX
0.94
0.97
1.04 MYRX
1.00
1.61 KARW
5.96
2.76
1.08
2.02
0.08
0.49 INDR
5.98
0.22 0.86 -0.22
2.23 0.57 -0.04 FMII
1,745,620 1,782,159 3,510,205 3,708,923 4,329,157 4,232,153
7.40 2.25 -3.08 -1.64
1.32 1.08 -5.20
0.13
5.65
4.19
4.00
5.45 INDR
FMII
0.24 0.62 -5.69 -13.54 -13.53
1.00
4.13 ESTI
1.26
1.33
32.62
0.83 ERTX
0.04 CNTX
3.89
0.56 KARW -0.10 -25.75 182.34 182.85 -178.86 -116.79
NPM (%)
2009 2010 2011 2012 2013 2014
13.05 TFCO
14.39
15.07
15.13
15.28
15.26 NPM Kode
BATA
5.09
29.00
9.47
8.34
9.23
4.92
7.02 BIMA
0.22
MYRX
12.90
47.41
3.62
3.06 TFCO
4.08
4.41
6.19
2.87
7.00
1.27 SRSN
0.02
2.26
1.98
1.88
1.00
53.92 RICY
37.87
0.05
2.00
31.00
55.54
23.87
0.14
1.01 MYTX
1.00 -13.54 -6.16 -8.31 -2.62 -7.43
PBRX
2.50
38.51
3.32
3.35
3.08
2.99 RDTX
43.00
65.53
11.74
12.80
SIZE Kode
12.86 ERTX
12.97
12.78
12.77
12.76
13.67 FMII
13.69
13.56
13.36
13.28
13.26 ESTI
13.21
12.98
12.05
11.66
12.83
15.44
13.56 BIMA
SIZE
2010 2011 2012 2013 2014
BATA
13.09
13.16
13.26
13.43
11.38
12.62
11.42
11.51
11.62
11.55 CNTX
12.66
12.71
13.04 INDR
15.62
12.80
14.00
14.23
14.51
14.87
15.33 RDTX
13.66
13.89
14.25
12.23 PBRX
14.31 RICY
13.33
13.37
13.64
13.68
13.97 SRSN
13.70
14.56
15.71
13.41 MYRX
15.99
16.04 KARW
11.21
9.49
13.22
13.42
11.80
14.41
13.67
13.93
15.49
15.50 MYTX
14.45
14.43
- 0.19 -4.21 9.07 -12.79 -0.36
- 0.10 -0.21
- 0.53 -52.44 -2.25 2.60 -15.69
- 0.07
- 2.961 -2.961 -2.961 -2.961 -2.961
13.36 0.62 0.393
5.73
14 SRSN 2010
13.33 1.88 -2.617
1.06
13.50
13 RICY 2010
13.66 65.53 0.194
1.11
12 RDTX 2010
1.00
13.70 2.50 0.038
0.28
11 PBRX 2010 -2.46
1.00 14.45 -13.54 0.026
43.92
10 MYTX 2010
11.80 31.00 0.118
22.29
12.80 2.87 -2.961
9 MYRX 2010 -2.34
1.00
5.96
2.07
20 ESTI 2011
12.05 32.62 0.003
1.00
19 ERTX 2011 -24.53
12.71 9.07 0.018
18 CNTX 2011
15 TFCO 2010 -9.27
11.42 1.32 1.943
1.18
1.46
17 BIMA 2011
13.16 8.34 0.029
16 BATA 2011
14.39 3.62 0.436
1.09
0.97
8 KARW 2010 -0.97 1.32 11.21 -25.75 0.001
BETA Kode BETA 2010 2011 2012 2013 2014
MYTX 0.026 0.026 0.026 0.026 0.026 PBRX
DATA TIME SERIES No
0.436 0.436 0.436 0.436 0.436
TFCO
RICY -2.617 -2.617 -2.617 -2.617 -2.617 SRSN
0.194 0.194 0.194 0.194 0.194
RDTX
0.038 0.038 0.038 0.038 0.038
0.118 0.118 0.118 0.118 0.118
1 BATA 2010
MYRX
0.001 0.001 0.001 0.001 0.001
INDR 0.158 0.158 0.158 0.158 0.158 KARW
FMII -0.022 -0.022 -0.022 -0.022 -0.022
0.393 0.393 0.393 0.393 0.393
CNTX 0.018 0.018 0.018 0.018 0.018 ERTX 0.003 0.003 0.003 0.003 0.003 ESTI
1.943 1.943 1.943 1.943 1.943
BATA 0.029 0.029 0.029 0.029 0.029 BIMA
Kode Tahun DOL DFL Size NPM Beta
2.35
15.44 4.19 0.158
1.38
0.08
71.06
7 INDR 2010
0.22 12.76 -52.44 -0.022
4.59
6 FMII 2010
13.28 0.24 0.393
5 ESTI 2010 -4.18
0.84
4 ERTX 2010 -20.43 0.77 11.66 -0.21 0.003
1.00 12.66 -4.21 0.018
26.00
3 CNTX 2010
11.38 3.89 1.943
0.43
2 BIMA 2010 -1.84
13.09 9.47 0.029
- 1.31 -4.71
- 8.69
- 1.19
- 0.46
0.97
51 FMII 2013 -4.29
0.57 13.69 -13.54 0.393
50 ESTI 2013
13.21 1.26 0.003
0.21
3.99
49 ERTX 2013
1.00 12.83 -0.36 0.018
48 CNTX 2013
1.98 11.62 -5.20 1.943
11.69
47 BIMA 2013
13.43 4.92 0.029
46 BATA 2013
52 INDR 2013
15.13 2.25 0.436
1.03
14.90
45 TFCO 2012
12.90 4.41 -2.961
1.23
28.74
44 SRSN 2012
13.64 2.26 -2.617
0.78
2.30
43 RICY 2012
14.00 37.87 0.194
0.87
5.98 12.97 -15.69 -0.022
1.54
42 RDTX 2012
14.25 47.41 0.194
1.00
62 BIMA 2014
13.56 7.02 0.029
1.05
4.68
61 BATA 2014
0.92 15.28 -3.08 0.436
60 TFCO 2013
11.74 4.08 -2.961
59 SRSN 2013 12.60 -0.21
13.68 0.02 -2.617
1.05
1.04
58 RICY 2013
1.04
2.76
2.10
57 RDTX 2013
14.87 3.08 0.038
0.97
0.79
56 PBRX 2013
0.71 14.56 -2.62 0.026
55 MYTX 2013 -3.41
15.49 0.14 0.118
1.85
54 MYRX 2013
1.00 13.42 -178.86 0.001
53 KARW 2013 -33.09
15.99 0.22 0.158
0.97
14.51 3.35 0.038
11.55 0.04 1.943
0.98
3.80
30 TFCO 2011
12.80 6.19 -2.961
1.04
10.67
29 SRSN 2011
13.37 1.98 -2.617
1.20
1.63
28 RICY 2011
13.89 38.51 0.194
1.12
27 RDTX 2011 -2.21
14.23 3.32 0.038
2.01
15.07 7.40 0.436
26 PBRX 2011
9.00 14.43 -6.16 0.026
25 MYTX 2011 -1.76
13.67 55.54 0.118
0.94
3.15
24 MYRX 2011
1.14 9.49 182.34 0.001
15.08
23 KARW 2011
15.62 5.65 0.158
2.02
1.29
22 INDR 2011
1.30
31 BATA 2012
1.21
22.47 -0.22
0.86
41 PBRX 2012
0.46 14.41 -8.31 0.026
40 MYTX 2012
13.93 23.87 0.118
0.98
2.07
39 MYRX 2012
0.93 -0.21 13.22 182.85 0.001
38 KARW 2012
15.71 0.13 0.158
1.08
37 INDR 2012 -50.83
12.78 2.60 -0.022
36 FMII 2012
2.43
2.23 13.56 -5.69 0.393
35 ESTI 2012 -211.72
12.98 1.33 0.003
0.97
34 ERTX 2012
1.00 12.62 -12.79 0.018
8.08
33 CNTX 2012
11.51 1.08 1.943
0.08
2.93
32 BIMA 2012
13.26 9.23 0.029
0.90
- 1.78
- 2.70
- 8.39
- 1.21
- 53.85
- 4.13
- 24.73
- 26.99 -0.04 13.67 -13.53 0.393
- 183.81
74 SRSN 2014 -0.42
72 RDTX 2014
4.22
1.29
14.31 53.92 0.194
73 RICY 2014
0.56
1.05
13.97 1.27 -2.617
1.12
2.71 -0.73
13.05 3.06 -2.961
75 TFCO 2014
11.58
3.20 15.26 -1.64 0.436
Statistik Deskriptif Descriptive Statistics N Minimum Maximum Mean Std. Deviation DOL
48 -26.99 28.74 1.5817 11.76112 DFL 48 -.22 2.02 .9148 .46692 Size
48
11.21 15.62 13.2048 1.12437 NPM 48 -25.75 32.62 2.4125 9.53460 Beta 48 -2.961 1.943 -.30875 1.410414 Valid N (listwise)
Descriptive Statistics
15.33 2.99 0.038
71 PBRX 2014
63 CNTX 2014
13.04 5.45 -0.022
1.00
12.86 0.83 0.018
64 ERTX 2014 -212.97
1.41
13.26 4.13 0.003
65 ESTI 2014
66 FMII 2014
21.82
0.49
67 INDR 2014
0.29 12.23 -7.43 0.026
1.61
16.04 0.56 0.158
68 KARW 2014 104.60
1.04 13.41 -116.79 0.001
69 MYRX 2014
4.26 -5.30
15.50 1.01 0.118
70 MYTX 2014
61.50
48 Analisis Regresi Berganda dan Uji Asumsi Klasik
Mean Std. Deviation N Beta -.30875 1.410414
48
DOL 1.5817 11.76112
48
DFL .9148 .46692
48
Size 13.2048 1.12437
48
NPM 2.4125 9.53460
48
a Variables Entered/RemovedModel Variables Variables Method Entered Removed NPM, Size, . Enter
1 b DOL, DFL
a. Dependent Variable: Beta b. All requested variables entered.
b Model Summary Model R R Square Adjusted R Std. Error of the Durbin-Watson Square Estimate a 1 .346 .120 .114 1.383609 1.776
a. Predictors: (Constant), NPM, Size, DOL, DFL
b. Dependent Variable: Beta a ANOVA Model Sum of Squares df Mean Square F Sig. b Regression 21.177
4 5.294 2.766 .002
1 Residual 82.318 43 1.914 Total 103.496
47
a. Dependent Variable: Beta
b. Predictors: (Constant), NPM, Size, DOL, DFL a
Coefficients
Model Unstandardized Standardize t Sig. Collinearity Coefficients d StatisticsCoefficients B Std. Error Beta Toleranc
VIF e (Constan 2.084 2.387 .873 .388 t)
1 DOL -.037 .017 -.309 -2.154 .037 .998 1.002
DFL .161 .447 .053 .360 .721 .935 1.069 Size -.186 .185 -.148 -1.003 .321 .939 1.065
NPM -.011 .021 -.076 -.531 .598 .994 1.006
a. Dependent Variable: Beta
Uji Normalitas-Kolmogorov-Smirnov One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N 48 a,b Mean .0000000 Normal Parameters
Std. Deviation 1.32342275 Absolute .186 Most Extreme Differences Positive .113 Negative -.186 Kolmogorov-Smirnov Z 1.289 Asymp. Sig. (2-tailed) .072 a. Test distribution is Normal.
b. Calculated from data.
Uji Heteroskedastisitas-Uji Glejser Variables Entered/Removed a Model Variables Entered
Variables Removed Method
1 NPM, Size, DOL, DFL b
. Enter
a. Dependent Variable: Abs b. All requested variables entered.Model Summary Model R R Square Adjusted R Square
Std. Error of the Estimate 1 .467 a
.218 .145 .73761
a. Predictors: (Constant), NPM, Size, DOL, DFL
a ANOVA Model Sum of Squares df Mean Square F Sig. b Regression 6.530 4 1.632 3.001 .029
1 Residual 23.395 43 .544 Total 29.925
47
a. Dependent Variable: Abs
b. Predictors: (Constant), NPM, Size, DOL, DFL a
Coefficients
Model Unstandardized Coefficients Standardized t Sig.Coefficients
B Std. Error Beta
(Constant) 3.223 1.273 2.533 .015 DOL .027 .092 .400 .296 .496
1 DFL .119 .238 .070 .501 .619
Size -.177 .099 -.249 -1.792 .080 NPM .003 .011 .030 .222 .825a. Dependent Variable: Abs