Pengaruh Ukuran Perusahaan dan Profitabilitas Terhadap Propensity Income Smoothing di Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia

LAMPIRAN
1

DATA PENELITIAN

66

2

HASIL UJI ANALISIS REGRESI BERGANDA

b

Model Summary
Model

R

1

.737

R Square

a

Adjusted R

Std. Error of the

Square

Estimate

.543

.525

Durbin-Watson

.09619

1.725

a. Predictors: (Constant), PROFIT, DER
b. Dependent Variable: ROE

a

ANOVA
Model

Sum of Squares
Regression

1

Residual
Total

df

Mean Square

F

.562

2

.281

.472

51

.009

1.034

53

30.345

Sig.
.000

b

a. Dependent Variable: ROE
b. Predictors: (Constant), PROFIT, DER

Coefficients
Model

Unstandardized

Standardized

Coefficients

Coefficients

Statistics

Beta

Tolerance

B
(Constant)
1

DER
PROFIT

a

Std. Error

.103

.037

-.037

.011

.676

.094

t

Sig.

Collinearity

2.763

.008

-.320

-3.378

.001

.998

.678

7.158

.000

.998

67

Coefficients

a

Model

Collinearity Statistics
VIF
(Constant)

1

DER

1.002

PROFIT

1.002

a. Dependent Variable: ROE

Coefficient Correlations
Model

a

PROFIT

DER

PROFIT

1.000

-.043

DER

-.043

1.000

.009

-4.474E-005

-4.474E-005

.000

Correlations
1
PROFIT
Covariances
DER

a. Dependent Variable: ROE

Collinearity Diagnostics
Model

Dimension

Eigenvalue

Condition Index

a

Variance Proportions
(Constant)

1

DER

PROFIT

1

2.584

1.000

.02

.05

.02

2

.346

2.733

.04

.91

.08

3

.071

6.047

.95

.04

.90

a. Dependent Variable: ROE

68

a

Residuals Statistics
Minimum
Predicted Value

Maximum

Mean

Std. Deviation

N

.0767

.5216

.2852

.10294

54

-2.026

2.297

.000

1.000

54

.014

.039

.022

.006

54

.0487

.5088

.2856

.10390

54

-.16197

.16587

.00000

.09436

54

Std. Residual

-1.684

1.724

.000

.981

54

Stud. Residual

-1.728

1.746

-.002

1.011

54

-.17068

.17121

-.00044

.10025

54

-1.764

1.783

-.001

1.020

54

Mahal. Distance

.097

7.881

1.963

1.747

54

Cook's Distance

.000

.169

.021

.029

54

Centered Leverage Value

.002

.149

.037

.033

54

Std. Predicted Value
Standard Error of Predicted
Value
Adjusted Predicted Value
Residual

Deleted Residual
Stud. Deleted Residual

a. Dependent Variable: ROE

69

Charts

70

One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N
Normal Parameters

54
a,b

Most Extreme Differences

Mean
Std. Deviation

.0000000
.09436253

Absolute

.076

Positive

.076

Negative

-.065

Kolmogorov-Smirnov Z

.557

Asymp. Sig. (2-tailed)

.915

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

71

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HASIL UJI ANALISIS REGRESI DENGAN VARIABEL

MODERASI
b

Model Summary
Model

R

1

.744

R Square

a

Adjusted R

Std. Error of the

Square

Estimate

.554

.527

Durbin-Watson

.09604

1.738

a. Predictors: (Constant), PROFITSIZE, Zscore(PROFIT), Zscore(DER)
b. Dependent Variable: ROE

a

ANOVA
Model

Sum of Squares
Regression

1

Residual
Total

df

Mean Square

.572

3

.191

.461

50

.009

1.034

53

F

Sig.

20.684

.000

b

a. Dependent Variable: ROE
b. Predictors: (Constant), PROFITSIZE, Zscore(PROFIT), Zscore(DER)

Coefficients
Model

a

Unstandardized Coefficients

Standardized

t

Sig.

Coefficients
B
(Constant)
1

Zscore(DER)
Zscore(PROFIT)
PROFITSIZE

Std. Error
.307

.024

-.038

.015

.097
-.019

Beta
12.934

.000

-.270

-2.574

.013

.013

.697

7.246

.000

.018

-.115

-1.079

.286

72

Coefficients

a

Model

Collinearity Statistics
Tolerance

VIF

(Constant)
1

Zscore(DER)

.809

1.237

Zscore(PROFIT)

.965

1.037

PROFITSIZE

.783

1.278

a. Dependent Variable: ROE

Coefficient Correlations
Model

a

PROFITSIZE

Correlations

Zscore(PROFIT)

Zscore(DER)

PROFITSIZE

1.000

-.184

-.436

Zscore(PROFIT)

-.184

1.000

.042

Zscore(DER)

-.436

.042

1.000

PROFITSIZE

.000

-4.438E-005

.000

-4.438E-005

.000

8.288E-006

.000

8.288E-006

.000

1
Covariances

Zscore(PROFIT)
Zscore(DER)

a. Dependent Variable: ROE

Collinearity Diagnostics
Model

Dimension

Eigenvalue

a

Condition
Index

Variance Proportions
(Constant)

Zscore(DER)

Zscore(PROFIT)

1

1.851

1.000

.07

.02

.01

2

1.039

1.335

.03

.34

.44

3

.958

1.390

.01

.40

.52

4

.152

3.491

.89

.24

.04

1

73

Collinearity Diagnostics
Model

Dimension

a

Variance Proportions
PROFITSIZE

1

.08

2

.00

3

.00

4

.92

1

a. Dependent Variable: ROE

a

Residuals Statistics
Minimum
Predicted Value

Maximum

Mean

Std. Deviation

N

.0439

.4863

.2852

.10392

54

-2.322

1.935

.000

1.000

54

.016

.050

.025

.008

54

-.0189

.4776

.2848

.10707

54

-.15880

.17220

.00000

.09328

54

Std. Residual

-1.654

1.793

.000

.971

54

Stud. Residual

-1.698

2.094

.002

1.019

54

-.16751

.23497

.00042

.10303

54

-1.732

2.171

.004

1.030

54

Mahal. Distance

.448

13.178

2.944

2.834

54

Cook's Distance

.000

.400

.028

.061

54

Centered Leverage Value

.008

.249

.056

.053

54

Std. Predicted Value
Standard Error of Predicted
Value
Adjusted Predicted Value
Residual

Deleted Residual
Stud. Deleted Residual

a. Dependent Variable: ROE

74

Charts

75

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