Analisis Faktor-Faktor yang Mempengaruhi Kualitas Laba Pada Perusahaan Property dan Real Estate yang Tercatat di Bursa Efek Indonesia
LAMPIRAN 1
Populasi dan Pemilihan Sampel
NO.
KODE
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34.
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38.
39.
40.
41.
APLN
ASRI
BAPA
BCIP
BEST
BIPP
BKDP
BKSL
BSDE
COWL
CTRA
CTRP
CTRS
DART
DILD
DUTI
ELTY
EMDE
FMII
GAMA
GMTD
GPRA
GWSA
JPRT
KIJA
KPIG
LAMI
LCGP
LPCK
LPKR
MDLN
MKPI
MTLA
MTSM
NIRO
OMRE
PLIN
PUDP
PWON
RBMS
RDTX
NAMA PERUSAHAAN
Property dan real estate
Agung Podomoro Land Tbk
Alam Sutra Realty Tbk
Bekasi Asri Pemula Tbk
Bumi Citra Permai Tbk
Bekasi Fajar Industrial Estate Tbk
Bhuawanatala Indah Permai Tbk
Bukit Darma Property Tbk
Sentul City Tbk
Bumi Serpong Damai Tbk
Cowell Development Tbk
Ciputra Development Tbk
Ciputra Property Tbk
Ciputra Surya Tbk
Duta Anggada Realty Tbk
Intiland Development Tbk
Duta Pertiwi Tbk
Bakrieland Development Tbk
Megapolitan Development Tbk
Fortune Mate Indonesia Tbk
Gading Development Tbk
Goa Makassar Tourism Development Tbk
Perdana Gapura Prima Tbk
Greenwood Sejahtra Tbk
Jaya Real Property Tbk
Kawasan Industri Jababeka Tbk
Global Land and Development Tbk
Limicitra Nusantara Tbk
Laguna Cipta Griya Tbk
Lippo Cikarang Tbk
Lippo Karawaci Tbk
Modernland Realty Tbk
Metropolitan Kentjana Tbk
Metropolitan Land Tbk
Metro Realty Tbk
Nirvana Development Tbk
Indonesia Prima Property Tbk
Plaza Indonesia Realty Tbk
Pudjiati Prestige Tbk
Pakuwon Jati Tbk
Rista Bintang Mahkota Sejati Tbk
Roda Vivatex Tbk
Kriteria
1
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3
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Sampel
1
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5
6
7
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9
10
11
12
13
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24
25
26
Universitas Sumatera Utara
42.
43.
44.
45.
46.
RODA
SCBD
SMDM
SMRA
TARA
√
√
√
√
√
Pikko Land development Tbk
Dadanayasa Arthatama Tbk
Suryamas Dutamakmur Tbk
Summarecon Agung Tbk
Sitara Propertindo Tbk
√
√
√
√
X
√
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X
27
28
29
30
LAMPIRAN 2
Hasil Pengumpulan Data
Variabel Independen
FCF
-2,703,449,093,000
921,396,911,000
-24,382,414,918
40,271,588,240
-1,072,657,238,247
-809,390,673,485
-368,363,403,953
362,359,039,737
-349,709,842,952
-389,473,699,907
50,558,340,000
542,852,713,143
168,007,339,220
-205,405,179,414
124,946,959,256
645,861,064,000
-2,850,128,401,321
261,203,040,000
-428,869,472,884
-15,377,702,370,720
-578,883,351,125
1,689,253,420,113
1,055,951,968,000
-83,011,026,946
1,491,754,201,000
KEP
INST
70.07
46.99
69.92
52.47
48.35
63.14
94.74
37.95
57.93
62.66
89.66
42.13
88.56
71.76
65.00
79.12
17.25
92.99
42.20
18.12
41.15
80.66
88.84
59.64
70.36
KEP
MAN
0.07
0.00
0.00
6.15
0.00
0.00
0.00
0.20
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.11
0.00
0.00
0.00
2.84
0.00
27.36
0.03
INDE
P
TOTA
L
%
JUMLAH
RAPAT
KOMITE
AUDIT
1
2
1
1
3
3
1
2
2
2
1
2
2
1
2
2
1
1
3
4
2
7
1
2
2
3
5
3
3
7
8
3
5
5
4
3
6
6
3
10
5
3
3
6
7
5
22
3
3
3
33.33
40.00
33.33
33.33
42.86
37.50
33.33
40.00
40.00
50.00
33.33
33.33
33.33
33.33
20.00
40.00
33.33
33.33
50.00
57.14
40.00
31.82
33.33
66.67
66.67
5
8
2
4
13
9
4
4
5
6
2
5
9
3
4
3
3
8
4
5
4
4
12
4
4
DEWAN KOM
Universitas Sumatera Utara
166,250,866,151
532,582,242,314
315,126,929,101
88,067,489,000
449,965,726,000
-2,952,273,306,000
3,162,027,644,000
-95,511,609,004
1,149,713,893,396
-6,364,735,143,958
-6,869,164,280,384
105,623,366,335
-2,754,893,795,603
525,383,443,621
139,816,825,991
-595,381,841,000
443,013,287,577
-2,075,035,241,394
-169,399,243,792
-475,721,701,836
1,673,632,095,000
-2,357,751,509,332
-69,542,398,000
-1,195,331,203,223
-17,681,254,703,654
-622,674,421,819
625,741,956,816
-23,039,093,628
-35,527,560,379
1,414,065,285,000
167,834,739,513
-476,398,794,385
160,048,029,000
-488,664,189,000
-1,483,839,608,000
-4,751,495,392,000
973,956,730,500
-92,627,401,390
215,645,694,190
-3,445,974,940,924
-6,337,929,607,204
81.96
68.90
82.41
87.09
41.82
70.70
51.80
64.16
52.43
41.58
63.12
93.50
37.63
58.04
62.66
89.66
43.09
88.56
72.22
65.00
75.95
19.97
92.88
42.20
18.12
36.91
76.26
89.07
59.64
52.18
82.11
68.31
82.41
89.16
37.64
70.07
51.58
76.89
99.10
47.63
64.88
1.03
0.00
0.00
0.00
0.28
0.07
0.00
6.21
6.15
0.00
0.00
0.00
0.21
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.01
0.00
0.00
0.00
2.84
0.00
26.91
0.03
1.27
0.00
0.00
0.00
0.28
0.07
0.00
0.13
0.00
0.00
0.00
1
1
1
1
2
1
2
1
1
3
3
1
2
2
2
1
1
2
1
2
2
1
1
4
5
2
7
1
1
2
1
1
2
1
2
1
2
1
1
3
3
3
3
4
3
4
3
5
3
3
8
8
3
5
4
4
3
3
6
3
9
5
4
3
7
8
5
22
3
3
3
3
3
3
3
4
3
5
3
3
8
8
33.33
33.33
25.00
33.33
50.00
33.33
40.00
33.33
33.33
37.50
37.50
33.33
40.00
50.00
50.00
33.33
33.33
33.33
33.33
22.22
40.00
25.00
33.33
57.14
62.50
40.00
31.82
33.33
33.33
66.67
33.33
33.33
66.67
33.33
50.00
33.33
40.00
33.33
33.33
37.50
37.50
4
2
4
4
4
14
8
2
5
4
9
4
5
5
5
11
6
9
4
4
3
7
4
5
6
4
4
12
4
4
0
4
4
2
4
4
6
2
4
12
5
Universitas Sumatera Utara
65,175,614,123
-1,668,499,403,984
2,025,824,799,545
-586,464,250,996
-371,501,846,000
-1,253,578,935,548
-2,465,189,128,009
-159,189,472,508
-514,662,463,294
851,177,147,000
-3,898,873,699,751
-88,238,035,000
-2,168,877,993,873
-23,903,699,431,866
-196,277,279,671
1,664,251,025,264
114,541,054,000
-61,947,329,664
109,140,193,000
325,330,540,406
-812,137,178,591
-544,172,332,000
-686,672,219,000
-1,489,514,119,061
93.34
38.05
58.04
62.66
89.66
42.14
88.56
74.22
65.00
79.62
19.97
92.88
42.20
24.44
35.96
76.26
89.46
59.64
57.61
84.19
68.31
82.53
95.18
37.92
0.00
0.20
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.01
0.00
0.00
0.00
2.84
0.00
11.86
0.03
1.27
0.00
0.00
0.00
0.00
1
2
2
2
1
1
5
1
3
2
1
1
3
5
2
7
1
1
2
1
1
2
1
2
3
4
5
4
3
6
7
3
8
5
4
3
9
9
5
22
3
3
3
3
3
5
3
4
33.33
50.00
40.00
50.00
33.33
16.67
71.43
33.33
37.50
5.00
25.00
33.33
33.33
55.56
40.00
31.82
33.33
33.33
66.67
33.33
33.33
40.00
33.33
50.00
4
4
5
4
12
12
5
6
4
2
9
12
4
4
9
4
12
4
5
2
4
4
4
4
Variabel Dependen
TACC
0.4312079518
0.9972796182
0.0130430846
0.6406428027
0.1215354312
0.3822481681
3.8415097423
0.3823506537
0.4272074689
0.3235032549
0.1475067876
NDACC
0.4312079518
0.9972796182
0.0130430846
0.6406428027
0.1215354312
0.3822481681
3.8415097423
0.3823506537
0.4272074689
0.3235032549
0.1475067876
DACC
0.0272294555
0.1758565552
-0.0644481766
0.2076500877
-0.0011661435
0.0723342718
0.2109364645
0.0796291601
0.0510666886
0.0695210521
0.1052413777
Universitas Sumatera Utara
0.1506964868
0.3570966764
0.0016392196
0.9651088133
0.2734087418
0.1155463288
-0.0074447106
0.4497382018
0.4669958720
0.9932455729
0.2231474747
-0.0720874700
0.0836667897
0.4318370650
0.1126064075
0.1050092959
0.0237103976
0.0736552332
-0.7412131880
0.1506964868
0.3570966764
0.0016392196
0.9651088133
0.2734087418
0.1155463288
-0.0074447106
0.4497382018
0.4669958720
0.9932455729
0.2231474747
-0.0720874700
0.0836667897
0.4318370650
0.1126064075
0.1050092959
0.0237103976
0.0736552332
-0.7412131880
0.0832362925
0.0878952349
-0.0079552121
0.1146026989
0.0499393025
-0.1572796420
-0.0480741215
0.0623408865
0.1064421246
0.1761364333
0.0289400668
-0.0050150561
0.0242134624
0.1170662507
-0.0045330398
0.0104567196
0.0004179933
-0.0013970233
0.1366458655
LAMPIRAN 3
OUTPUT SPSS
Descriptive Statistics
DACC
FCF
INST
MANJ
KA
RKA
Valid N (listwise)
N
Minimum Maximum Mean
Std. Deviation
90
90
90
90
90
90
90
-.16
-2.39E13
17.25
.00
5.00
.00
.08120
3.79877E12
21.46452
4.30401
11.53396
2.98611
.49
3.16E12
99.10
27.36
71.43
14.00
.0639
-1.1412E12
63.9866
1.0940
38.6207
5.4000
ANOVAb
Model
1
Sum of Squares
df
Mean Square
Regression
.074
5
.015
Residual
.513
84
.006
Total
.587
89
F
2.413
Sig.
.043a
Universitas Sumatera Utara
ANOVAb
Model
1
Sum of Squares
df
Mean Square
Regression
.074
5
.015
Residual
.513
84
.006
F
Sig.
.043a
2.413
Total
.587
89
a. Predictors: (Constant), RKA, INST, FCF, KA, MANJ
b. Dependent Variable: DACC
Model Summaryb
Model
R
R Square
Adjusted R
Square
Std. Error of the
Estimate
Durbin-Watson
1
.354a
.126
.074
.07815
a. Predictors: (Constant), KOMAU, INST, LNFCF, DWKO, MANJ
b. Dependent Variable: DACC
1.874
Coefficientsa
Unstandardized
Coefficients
Standardized
Coefficients
Collinearity Statistics
Model
B
Std. Error Beta
t
Sig. Tolerance VIF
1 (Constant)
.049
.048
1.035 .304
FCF
2.036E9 9.641E8
.229
2.112 .038 .883
1.133
INST
.000
.000
-.092
-.872
.385 .929
1.076
MANJ
.000
.002
-.021
-.189
.850 .871
1.148
KI
.001
.001
.189
1.771 .080 .913
1.096
.003
-.085
-.814
1.046
RKA
-.002
a. Dependent Variable:
DACC
.418 .956
Universitas Sumatera Utara
Universitas Sumatera Utara
Universitas Sumatera Utara
Populasi dan Pemilihan Sampel
NO.
KODE
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
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39.
40.
41.
APLN
ASRI
BAPA
BCIP
BEST
BIPP
BKDP
BKSL
BSDE
COWL
CTRA
CTRP
CTRS
DART
DILD
DUTI
ELTY
EMDE
FMII
GAMA
GMTD
GPRA
GWSA
JPRT
KIJA
KPIG
LAMI
LCGP
LPCK
LPKR
MDLN
MKPI
MTLA
MTSM
NIRO
OMRE
PLIN
PUDP
PWON
RBMS
RDTX
NAMA PERUSAHAAN
Property dan real estate
Agung Podomoro Land Tbk
Alam Sutra Realty Tbk
Bekasi Asri Pemula Tbk
Bumi Citra Permai Tbk
Bekasi Fajar Industrial Estate Tbk
Bhuawanatala Indah Permai Tbk
Bukit Darma Property Tbk
Sentul City Tbk
Bumi Serpong Damai Tbk
Cowell Development Tbk
Ciputra Development Tbk
Ciputra Property Tbk
Ciputra Surya Tbk
Duta Anggada Realty Tbk
Intiland Development Tbk
Duta Pertiwi Tbk
Bakrieland Development Tbk
Megapolitan Development Tbk
Fortune Mate Indonesia Tbk
Gading Development Tbk
Goa Makassar Tourism Development Tbk
Perdana Gapura Prima Tbk
Greenwood Sejahtra Tbk
Jaya Real Property Tbk
Kawasan Industri Jababeka Tbk
Global Land and Development Tbk
Limicitra Nusantara Tbk
Laguna Cipta Griya Tbk
Lippo Cikarang Tbk
Lippo Karawaci Tbk
Modernland Realty Tbk
Metropolitan Kentjana Tbk
Metropolitan Land Tbk
Metro Realty Tbk
Nirvana Development Tbk
Indonesia Prima Property Tbk
Plaza Indonesia Realty Tbk
Pudjiati Prestige Tbk
Pakuwon Jati Tbk
Rista Bintang Mahkota Sejati Tbk
Roda Vivatex Tbk
Kriteria
1
2
3
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X
X
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X
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X
X
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X
X
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X
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X
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X
X
X
X
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X
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Sampel
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
Universitas Sumatera Utara
42.
43.
44.
45.
46.
RODA
SCBD
SMDM
SMRA
TARA
√
√
√
√
√
Pikko Land development Tbk
Dadanayasa Arthatama Tbk
Suryamas Dutamakmur Tbk
Summarecon Agung Tbk
Sitara Propertindo Tbk
√
√
√
√
X
√
√
√
√
X
27
28
29
30
LAMPIRAN 2
Hasil Pengumpulan Data
Variabel Independen
FCF
-2,703,449,093,000
921,396,911,000
-24,382,414,918
40,271,588,240
-1,072,657,238,247
-809,390,673,485
-368,363,403,953
362,359,039,737
-349,709,842,952
-389,473,699,907
50,558,340,000
542,852,713,143
168,007,339,220
-205,405,179,414
124,946,959,256
645,861,064,000
-2,850,128,401,321
261,203,040,000
-428,869,472,884
-15,377,702,370,720
-578,883,351,125
1,689,253,420,113
1,055,951,968,000
-83,011,026,946
1,491,754,201,000
KEP
INST
70.07
46.99
69.92
52.47
48.35
63.14
94.74
37.95
57.93
62.66
89.66
42.13
88.56
71.76
65.00
79.12
17.25
92.99
42.20
18.12
41.15
80.66
88.84
59.64
70.36
KEP
MAN
0.07
0.00
0.00
6.15
0.00
0.00
0.00
0.20
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.11
0.00
0.00
0.00
2.84
0.00
27.36
0.03
INDE
P
TOTA
L
%
JUMLAH
RAPAT
KOMITE
AUDIT
1
2
1
1
3
3
1
2
2
2
1
2
2
1
2
2
1
1
3
4
2
7
1
2
2
3
5
3
3
7
8
3
5
5
4
3
6
6
3
10
5
3
3
6
7
5
22
3
3
3
33.33
40.00
33.33
33.33
42.86
37.50
33.33
40.00
40.00
50.00
33.33
33.33
33.33
33.33
20.00
40.00
33.33
33.33
50.00
57.14
40.00
31.82
33.33
66.67
66.67
5
8
2
4
13
9
4
4
5
6
2
5
9
3
4
3
3
8
4
5
4
4
12
4
4
DEWAN KOM
Universitas Sumatera Utara
166,250,866,151
532,582,242,314
315,126,929,101
88,067,489,000
449,965,726,000
-2,952,273,306,000
3,162,027,644,000
-95,511,609,004
1,149,713,893,396
-6,364,735,143,958
-6,869,164,280,384
105,623,366,335
-2,754,893,795,603
525,383,443,621
139,816,825,991
-595,381,841,000
443,013,287,577
-2,075,035,241,394
-169,399,243,792
-475,721,701,836
1,673,632,095,000
-2,357,751,509,332
-69,542,398,000
-1,195,331,203,223
-17,681,254,703,654
-622,674,421,819
625,741,956,816
-23,039,093,628
-35,527,560,379
1,414,065,285,000
167,834,739,513
-476,398,794,385
160,048,029,000
-488,664,189,000
-1,483,839,608,000
-4,751,495,392,000
973,956,730,500
-92,627,401,390
215,645,694,190
-3,445,974,940,924
-6,337,929,607,204
81.96
68.90
82.41
87.09
41.82
70.70
51.80
64.16
52.43
41.58
63.12
93.50
37.63
58.04
62.66
89.66
43.09
88.56
72.22
65.00
75.95
19.97
92.88
42.20
18.12
36.91
76.26
89.07
59.64
52.18
82.11
68.31
82.41
89.16
37.64
70.07
51.58
76.89
99.10
47.63
64.88
1.03
0.00
0.00
0.00
0.28
0.07
0.00
6.21
6.15
0.00
0.00
0.00
0.21
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.01
0.00
0.00
0.00
2.84
0.00
26.91
0.03
1.27
0.00
0.00
0.00
0.28
0.07
0.00
0.13
0.00
0.00
0.00
1
1
1
1
2
1
2
1
1
3
3
1
2
2
2
1
1
2
1
2
2
1
1
4
5
2
7
1
1
2
1
1
2
1
2
1
2
1
1
3
3
3
3
4
3
4
3
5
3
3
8
8
3
5
4
4
3
3
6
3
9
5
4
3
7
8
5
22
3
3
3
3
3
3
3
4
3
5
3
3
8
8
33.33
33.33
25.00
33.33
50.00
33.33
40.00
33.33
33.33
37.50
37.50
33.33
40.00
50.00
50.00
33.33
33.33
33.33
33.33
22.22
40.00
25.00
33.33
57.14
62.50
40.00
31.82
33.33
33.33
66.67
33.33
33.33
66.67
33.33
50.00
33.33
40.00
33.33
33.33
37.50
37.50
4
2
4
4
4
14
8
2
5
4
9
4
5
5
5
11
6
9
4
4
3
7
4
5
6
4
4
12
4
4
0
4
4
2
4
4
6
2
4
12
5
Universitas Sumatera Utara
65,175,614,123
-1,668,499,403,984
2,025,824,799,545
-586,464,250,996
-371,501,846,000
-1,253,578,935,548
-2,465,189,128,009
-159,189,472,508
-514,662,463,294
851,177,147,000
-3,898,873,699,751
-88,238,035,000
-2,168,877,993,873
-23,903,699,431,866
-196,277,279,671
1,664,251,025,264
114,541,054,000
-61,947,329,664
109,140,193,000
325,330,540,406
-812,137,178,591
-544,172,332,000
-686,672,219,000
-1,489,514,119,061
93.34
38.05
58.04
62.66
89.66
42.14
88.56
74.22
65.00
79.62
19.97
92.88
42.20
24.44
35.96
76.26
89.46
59.64
57.61
84.19
68.31
82.53
95.18
37.92
0.00
0.20
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.01
0.00
0.00
0.00
2.84
0.00
11.86
0.03
1.27
0.00
0.00
0.00
0.00
1
2
2
2
1
1
5
1
3
2
1
1
3
5
2
7
1
1
2
1
1
2
1
2
3
4
5
4
3
6
7
3
8
5
4
3
9
9
5
22
3
3
3
3
3
5
3
4
33.33
50.00
40.00
50.00
33.33
16.67
71.43
33.33
37.50
5.00
25.00
33.33
33.33
55.56
40.00
31.82
33.33
33.33
66.67
33.33
33.33
40.00
33.33
50.00
4
4
5
4
12
12
5
6
4
2
9
12
4
4
9
4
12
4
5
2
4
4
4
4
Variabel Dependen
TACC
0.4312079518
0.9972796182
0.0130430846
0.6406428027
0.1215354312
0.3822481681
3.8415097423
0.3823506537
0.4272074689
0.3235032549
0.1475067876
NDACC
0.4312079518
0.9972796182
0.0130430846
0.6406428027
0.1215354312
0.3822481681
3.8415097423
0.3823506537
0.4272074689
0.3235032549
0.1475067876
DACC
0.0272294555
0.1758565552
-0.0644481766
0.2076500877
-0.0011661435
0.0723342718
0.2109364645
0.0796291601
0.0510666886
0.0695210521
0.1052413777
Universitas Sumatera Utara
0.1506964868
0.3570966764
0.0016392196
0.9651088133
0.2734087418
0.1155463288
-0.0074447106
0.4497382018
0.4669958720
0.9932455729
0.2231474747
-0.0720874700
0.0836667897
0.4318370650
0.1126064075
0.1050092959
0.0237103976
0.0736552332
-0.7412131880
0.1506964868
0.3570966764
0.0016392196
0.9651088133
0.2734087418
0.1155463288
-0.0074447106
0.4497382018
0.4669958720
0.9932455729
0.2231474747
-0.0720874700
0.0836667897
0.4318370650
0.1126064075
0.1050092959
0.0237103976
0.0736552332
-0.7412131880
0.0832362925
0.0878952349
-0.0079552121
0.1146026989
0.0499393025
-0.1572796420
-0.0480741215
0.0623408865
0.1064421246
0.1761364333
0.0289400668
-0.0050150561
0.0242134624
0.1170662507
-0.0045330398
0.0104567196
0.0004179933
-0.0013970233
0.1366458655
LAMPIRAN 3
OUTPUT SPSS
Descriptive Statistics
DACC
FCF
INST
MANJ
KA
RKA
Valid N (listwise)
N
Minimum Maximum Mean
Std. Deviation
90
90
90
90
90
90
90
-.16
-2.39E13
17.25
.00
5.00
.00
.08120
3.79877E12
21.46452
4.30401
11.53396
2.98611
.49
3.16E12
99.10
27.36
71.43
14.00
.0639
-1.1412E12
63.9866
1.0940
38.6207
5.4000
ANOVAb
Model
1
Sum of Squares
df
Mean Square
Regression
.074
5
.015
Residual
.513
84
.006
Total
.587
89
F
2.413
Sig.
.043a
Universitas Sumatera Utara
ANOVAb
Model
1
Sum of Squares
df
Mean Square
Regression
.074
5
.015
Residual
.513
84
.006
F
Sig.
.043a
2.413
Total
.587
89
a. Predictors: (Constant), RKA, INST, FCF, KA, MANJ
b. Dependent Variable: DACC
Model Summaryb
Model
R
R Square
Adjusted R
Square
Std. Error of the
Estimate
Durbin-Watson
1
.354a
.126
.074
.07815
a. Predictors: (Constant), KOMAU, INST, LNFCF, DWKO, MANJ
b. Dependent Variable: DACC
1.874
Coefficientsa
Unstandardized
Coefficients
Standardized
Coefficients
Collinearity Statistics
Model
B
Std. Error Beta
t
Sig. Tolerance VIF
1 (Constant)
.049
.048
1.035 .304
FCF
2.036E9 9.641E8
.229
2.112 .038 .883
1.133
INST
.000
.000
-.092
-.872
.385 .929
1.076
MANJ
.000
.002
-.021
-.189
.850 .871
1.148
KI
.001
.001
.189
1.771 .080 .913
1.096
.003
-.085
-.814
1.046
RKA
-.002
a. Dependent Variable:
DACC
.418 .956
Universitas Sumatera Utara
Universitas Sumatera Utara
Universitas Sumatera Utara