Analisis Faktor-Faktor yang Mempengaruhi Income Smoothing Dengan Ukuran Perusahaan sebagai Variabel Moderating (Studi Empiris pada Perusahaan Perkebunan yang Terdaftar di Bursa Efek Indonesia (BEI) dan Bursa Malaysia)

  Lampiran 1

Daftar Perhitungan Indeks Eckel

  No Kode Perusahaan Tahun 2010, 2011, 2012, dan 2013

  CV ∆I

  CV ∆S

  Indeks Eckel Kategori

  1 AALI -7.65577 0.45298 -16.9009007 Income Smoothing

  2 BWPT -4.12972 0.535872 -7.70654186 Income Smoothing

  3 LSIP -7.53294 4.52256 -1.66563628 Income Smoothing

  4 SGRO -1.57703 7.969333 -0.19788733 Income Smoothing

  5 SMART -8.06063 7.216012 -1.11704775 Income Smoothing

  6 TBLA -3.65225 1.856068 -1.96773502 Income Smoothing 7 1929 -13.0445 -10.2185 1.276557225 No Income Smoothing 8 8982 -216.244 -127.707 1.693282279 No Income Smoothing 9 5029 -2.23205 -11.1707 0.199812903 Income Smoothing

  10 2291 1.563704 1.583886 0.987257921 Income Smoothing 11 2135 -1.63862 -7.74534 0.211562049 Income Smoothing 12 7382 -4.59539 -3.22383 1.42544427 No Income Smoothing 13 5138 -4.53627 -6.3924 0.709634879 Income Smoothing 14 1996 -17.7568 -107.989 0.164431562 Income Smoothing 15 2003 2.008776 24.72134 0.08125676 Income Smoothing 16 2445 0.624071 0.221794 2.81374158 No Income Smoothing 17 2453 3 244.8133 0.012254236 Income Smoothing 18 5026 -20.5411 -2.18759 9.389830818 No Income Smoothing 19 2038 -2.3176 -2.12389 1.091205288 No Income Smoothing 21 2542 -5.19065 -3.1844 1.630024494 No Income Smoothing 22 5126 4.102018 2.64265 1.552236581 No Income Smoothing 23 5135 -103.976 115.3247 -0.9015935 Income Smoothing 24 9059 1.03634 -1.55991 -0.66435884 Income Smoothing 25 5112 79.65464 5.69928 13.97626367 No Income Smoothing 26 2054 1.255267 3.348294 0.374897485 Income Smoothing 27 2089 -82.0784 -48.6454 1.687279784 No Income Smoothing

  Lampiran 2

Daftar Populasi dan Sampel Perusahaan Perkebunan di BEI

  Kriteria No Kode Nama Perusahaan Sampel

  1

  2 3 4 5 1 AALI PT. Astra Agro Lestari Tbk.

  1 √ √ √ √ √

  2 ANJT PT. Austindo Nusantara Jaya - - - - - - Tbk.

  3 BWPT PT. BW Plantation Tbk.

  2 √ √ √ √ √

  4 DSNG PT. Dharma Satya Nusantara - - - - - - Tbk.

  5 GZCO PT. Gozco Plantation Tbk.

  • 6 JAWA PT. Jaya Agra Wattie Tbk.

  √ √ - √ -

  7 LSIP PT. PP London Sumatera

  3 √ √ √ √ √

  Indonesia

  8

  • MAGP PT. Multi Agro Gemilang Plantation Tbk.

  9 PALM PT. Provident Agro Tbk. - - - - - - 10 SGRO PT. Sampoerna Agro Tbk.

  4 √ √ √ √ √

  11 SIMP PT. Salim Ivornas Pratama - - - - - - Tbk.

  12 SMAR PT. Sinar Mas Agro Resources

  5 √ √ √ √ √ and Technology Tbk.

  13 SSMS PT. Sawit Sumbermas Sarana - - - - - - Tbk.

  14 TBLA PT. Tunas Baru Lampung Tbk.

  6 √ √ √ √ √

  15 UNSP PT. Bakrie Sumatera Plantation √ √ - √ -

  • Tbk.

  Sumber data : www.idx.co.id

  • 2 1899 Batu Kawan Berhad - - - - - - 3 5069 BLD Plantation Phd √ √ - √ -
  • 4 5254 Boustead Plantation Berhad - - - - - - 5 1929 Chin Teck Plantations Berhad √ √ √ √ -
  • 6 4936 Cepatwawasan Holdings Berhad √ √ √ √ -
  • 7 3948 Dutaland Berhad √ - - -
  • 8 5029 Far East Holdings Berhad √ √ √ √ √
  • 10 2291 Genting Plantations Berhad √ √ √ √ √
  • 13 5138 Hap Seng Plantations Holdings Berhad √ √ √ √ √
  • 15 2216
  • 16 2607 Inch Kenneth Kajang Rubber Public Ltd Co.
  • 17 1961
  • 18 6262 Innoprise Plantations Berhad √ √ - -
  • 19 1996 Kretam Holdings Berhad √ √ √ √ √
  • 22 6572 Kwantas Corporation Berhad √ √ - -
  • 23 5027 Kim Loong Resources Berhad √ - - -
  • 24 2543 Kluang Rubber Company (Malaysia) Berhad √ - - -
  • 25 5026 MHC Plantations BHD
  • 26 4936 Malpac Holdings Berhad √ √ - -
  • 27 2038 Negri Sembilan Oil Palms Berhad √ √ √ √ -
  • >28 1902 Pinehill Pacific Berhad √ √ √ -
Kriteria No Kode Nama Perusahaan Sampel

  4 14 7501 Harlen Corporation BHD √ √ - -

  √ √ √ √ -

  6 21 2445 Kuala Lumpur Kepong Berhad

  5 20 2003 Kulim (Malaysia) Berhad √ √ √ √ √

  IOI Corporation Berhad √ - - -

  √ √ - -

  IJM Plantations Berhad √ - - -

  3 12 7382 Golden Land Berhad √ √ √ √ -

  Lampiran 3

Daftar Populasi dan Sampel Perusahaan Perkebunan di Bursa Malaysia

  2 11 2135 Gopeng Berhad √ √ √ √ √

  1 9 5222 Felda Global Ventures Holdings Berhad

  2 3 4 5 1 7054 Astral Asia Berhad √ √ - - -

  1

  Sampel

  No Kode Nama Perusahaan Kriteria

  √ √ √ √ -

  1

  2 3 4 5 29 5113 Rimbunan Sawit Berhad √ √ √ √ -

  • 30 2542 Riverview Rubber Estates √ √ √ √ -
  • Berhad 31 5126 Sarawak Oil Palms Berhad √ √ √ √ -
  • 32 5135 Sarawak Plantations Berhad

  7 √ √ √ √ √ 33 2569 Sungei Bagan Rubber

  • √ √ - -

  Company (Malaya) Berhad 34 6327 - - - - Tradewinds Plantations

  • Berhad 35 9059 TSH Resources Berhad

  8 √ √ √ √ √ 36 5112 TH Plantations Berhad √ √ √ √ -

  • 37 2054 TDM Berhad

  9 √ √ √ √ √ 38 2089 United Plantations Berhad √ √ √ √ -

  • 39 5119 Unico Desa Plantation √ - - -

  Berhad 40 2593 United Malacca Berhad

  • √ - - -

  Sumber data :www.bursamalaysia.com/market/

  • 1.1656

  5 SMAR 0.2162 0.5209 0.0622

  27.6879 14 9059 0.3895 0.4936 0.7492 0.6644 28.7195 15 2054 0.1266 0.1537 0.3672

  27.4681 12 2003 0.0879 0.2131 1.1314 0.0813 29.8182 13 5135 0.0675 0.0048 0.9036

  11 1996 0.0601 0.2403 0.2598 0.1644

  0.2116 27.7552 10 5138 0.0786 0.0182 0.9492 0.7096 29.1684

  28.0208 8 2291 0.0674 0.0378 0.7286 0.9873 29.8743 9 2135 0.2475 0.1226 7.1879

  6 TBLA 0.2000 0.6599 0.0841 -1.9677 28.9261 7 5029 0.1616 0.0859 0.8492 0.1998

  30.1548

  4 SGRO 0.2118 0.2672 0.1749 -0.1979 28.6874

  35.5151

  3 LSIP 0.2269 0.1811 0.2876

  2 BWPT 0.2158 0.5748 0.3420 -7.7066 28.6073

  1 AALI 0.2821 0.1518 0.2393 -16.6691 29.8048

  Eckel Ukuran Perusahaan

  No Kode ROE DAR NPM Indeks

  Lampiran 4

Hasil Perhitungan Variabel Independen, Dependen, dan Moderating Pada

Perusahaan Perkebunan di BEI dan Bursa Malaysia pada tahun 2010

  • 1.1170
  • 0.9016

  0.3749 27.6264

  • 1.1656

  5 SMAR 0.2434 0.5017 0.0564

  27.7509 14 9059 0.1083 0.5346 0.4852 0.6644 28.8378 15 2054 0.1979 0.1955 0.4800

  28.5217 12 2003 0.0534 0.1892 0.4913 0.0813 29.7723 13 5135 0.1507 0.0051 0.9555

  11 1996 0.1019 0.1174 0.6689 0.1644

  0.2116 27.4556 10 5138 0.0919 0.0178 0.9440 0.7096 29.1518

  28.1291 8 2291 0.0890 0.0317 0.7623 0.9873 29.9158 9 2135 0.0357 0.0579 0.6274

  6 TBLA 0.2620 0.6213 0.1128 -1.9677 29.0767 7 5029 0.1658 0.1159 0.7114 0.1998

  30.3204

  4 SGRO 0.2199 0.2492 0.1978 -0.1979 28.8580

  29.5467

  3 LSIP 0.2914 0.1402 0.3631

  2 BWPT 0.2247 0.6027 0.3607 -7.7066 28.9089

  1 AALI 0.2965 0.1743 0.2319 -16.6691 29.9538

  Eckel Ukuran Perusahaan

  No Kode ROE DAR NPM Indeks

  Lampiran 5

Hasil Perhitungan Variabel Independen, Dependen, dan Moderating Pada

Perusahaan Perkebunan di BEI dan Bursa Malaysia pada tahun 2011

  • 1.1170
  • 0.9016

  0.3749 27.8501

  • 16.6691
  • 1.1656

  5 SMAR 0.2408 0.4498 0.0782

  27.8303 14 9059 0.0440 0.5971 0.2232 0.6644 29.1442 15 2054 0.1966 0.2579 0.6687

  28.6572 12 2003 0.1146 0.5004 0.5312 0.0813 29.8881 13 5135 0.0843 0.0071 0.8402

  11 1996 0.0762 0.0760 0.5183 0.1644

  0.2116 27.6292 10 5138 0.0969 0.0019 0.7886 0.7096 29.2550

  28.2522 8 2291 0.0855 0.0229 0.8091 0.9873 30.0698 9 2135 0.0124 0.0572 0.2529

  6 TBLA 0.1385 0.6615 0.0640 -1.9677 29.2792 7 5029 0.1052 0.0943 0.6352 0.1998

  30.4190

  4 SGRO 0.1261 0.1769 0.1126 -0.1979 29.0512

  29.6528

  3 LSIP 0.1776 0.1684 0.2649

  2 BWPT 0.1574 0.6609 0.2777 -7.7066 29.2229

  30.1503

  1 AALI 0.2691 0.2459 0.2179

  Eckel Ukuran Perusahaan

  No Kode ROE DAR NPM Indeks

  Lampiran 6

Hasil Perhitungan Variabel Independen, Dependen, dan Moderating Pada

Perusahaan Perkebunan di BEI dan Bursa Malaysia pada tahun 2012

  • 1.1170
  • 0.9016

  0.3749 28.1938

  • 16.6691
  • 1.1656

  5 SMAR 0.1377 0.6472 0.0373

  27.9914 14 9059 0.0093 0.6001 0.0590 0.6644 29.5099 15 2054 0.1824 0.3808 0.6880

  28.8094 12 2003 0.2958 0.1050 3.1868 0.0813 29.8321 13 5135 0.0615 0.0126 0.8446

  11 1996 0.0034 0.0657 0.0565 0.1644

  0.2116 27.7522 10 5138 0.0571 0.0012 0.8673 0.7096 29.4322

  28.4329 8 2291 0.0806 0.0247 0.7580 0.9873 30.2900 9 2135 0.0231 0.0445 0.6595

  6 TBLA 0.0481 0.7106 0.0234 -1.9677 29.4576 7 5029 0.0961 0.0900 0.6143 0.1998

  30.5423

  4 SGRO 0.0446 0.4020 0.0047 -0.1979 29.1379

  29.7073

  3 LSIP 0.1162 0.1706 0.1859

  2 BWPT 0.0832 0.6476 0.1589 -7.7066 29.4556

  30.3366

  1 AALI 0.1853 0.3138 0.1501

  Eckel Ukuran Perusahaan

  No Kode ROE DAR NPM Indeks

  Lampiran 7

Hasil Perhitungan Variabel Independen, Dependen, dan Moderating Pada

Perusahaan Perkebunan di BEI dan Bursa Malaysia pada tahun 2013

  • 1.1170
  • 0.9016

  0.3749 28.5824

  Lampiran 8 Hasil Perhitungan Total Aset Pada Perusahaan Perkebunan di BEI dan Bursa Malaysia selama tahun 2010-2013

  No Kode 2010 2011 2012 2013

  1 AALI 8,791,799,000,000 10,204,495,000,000 12,419,820,000,000 14,963,190,000,000

  2 BWPT 2,654,678,284,000 3,589,031,806,000 4,912,982,787,000 6,200,427,308,000

  3 LSIP 5.443.000,000,000 6,791,859,000,000 7,551,796,000,000 7,974,876,000,000

  4 SGRO 2,875,847,106,000 3,411,026,249,000 4,137,700,386,000 4,512,655,525,000

  5 SMAR 12,475,642,000,000 14,721,899,000,000 16,247,395,000,000 18,381,114,000,000

  6 TBLA 3,651,105,169,000 4,244,618,000,000 5,197,552,000,000 6,212,359,000,000 7 5029 1,476,721,423,444 1,645,629,287,915 1,861,102,119,226 2,229,643,585,300

  8 2291 9,424,420,839,750 9,823,120,135,170 11,459,349,243,630 14,281,365,618,870 9 2135 1,132,221,989,052 839,076,443,384 998,160,581,322 1,128,798,085,828 10 5138 4,652,369,888,250 4,575,708,868,590 5,073,231,472,830

  6,056,808,230,200 11 1996 849,640,783,950 2,436,764,542,110 2,790,319,807,080 3,249,130,316,180 12 2003 8,910,094,058,250 8,510,264,513,630 9,554,913,857,430

  9,034,654,284,460 13 5135 1,058,512,374,358 1,127,346,324,633 1,220,580,418,483 1,433,898,669,085 14 9059 2,969,717,412,900 3,342,760,963,420 4,540,960,203,030

  6,546,419,817,770 15 2054 995,348,724,300 1,244,973,005,120 1,755,566,259,120 2,589,235,649,980

  Lampiran 9

Nilai Kurs Tengah Bank Indonesia (BI) setiap akhir tahun selama tahun

2010-2013

  Keterangan 2010 2011 2012 2013 Kurs Jual BI 2,931.86 2,868.43 3,176.86 3,727.94 Kurs Beli BI 2,899.84 2,837.42 3,142.39 3,687.44

  Kurs Tengah BI 2,915.85 2,852.93 3,159.63 3,707.69

  Lampiran 10 Hasil Ouput SPSS Sebelum Moderating Descriptive Statistics

Mean Std. Deviation N

Income Smoothing -.1505 .85011

  52

  VIF 1 (Constant) .393 .211 1.858 .069 Return on equity -2.610 1.351 -.260 -1.931 .059 .825 1.212 Debt to total assets -1.292 .524 -.339 -2.465 .017 .793 1.261 Net profit margin .149 .110 .184 1.355 .182 .814 1.229

  Collinearity Statistics B Std. Error Beta Tolerance

  Model Unstandardized Coefficients Standardized Coefficients t Sig.

  b. Dependent Variable: Income Smoothing

Coefficients

a

  a. Predictors: (Constant), Net profit margin, Return on equity, Debt to total assets

  51

  1 Regression 10.317 3 3.439 6.219 .001 a Residual 26.541 48 .553 Total 36.857

  b. Dependent Variable: Income Smoothing ANOVA b Model Sum of Squares df Mean Square F Sig.

  a. Predictors: (Constant), Net profit margin, Return on equity, Debt to total assets

  52 Model Summary b Model R R Square Adjusted R Square Std. Error of the Estimate 1 .529 a .280 .235 .74360

  52

  52

  

52

  52 Net profit margin

  52

  52 Return on equity .1309 .08481

  

52

  52 Debt to total assets

  52

  52

  

52

  52 Return on equity

  52

  52

  

52

  Return on equity .012 . .026 .056 Debt to total assets .000 .026 . .017 Net profit margin .054 .056 .017 . N Income Smoothing

  Correlation Income Smoothing 1.000 -.312 -.464 .226 Return on equity -.312 1.000 .272 .223 Debt to total assets -.464 .272 1.000 -.295 Net profit margin .226 .223 -.295 1.000 Sig. (1- tailed) Income Smoothing . .012 .000 .054

  52 Correlations Income Smoothing Return on equity Debt to total assets Net profit margin Pearson

  52 Net profit margin .6616 1.04584

  52 Debt to total assets .2327 .22305

  a. Dependent Variable: Income Smoothing

  a Coefficient Correlations

Model Net profit margin Return on equity Debt to total assets

  

1 Correlations Net profit margin 1.000 -.330 .379

Return on equity -.330 1.000 -.363 Debt to total assets .379 -.363 1.000 Covariances Net profit margin .012 -.049 .022 Return on equity -.049 1.826 -.257 Debt to total assets .022 -.257 .275 a. Dependent Variable: Income Smoothing a

  

Collinearity Diagnostics

Model Dimension Variance Proportions Eigenvalue

  Condition Return on Debt to total Net profit (Constant) Index equity assets margin

  1 1 2.842 1.000 .03 .03 .03 .03 dimension1 2 .792 1.895 .00 .00 .15 .50 3 .208 3.695 .19 .24 .82 .47 4 .158 4.242 .78 .73 .00 .00

  a. Dependent Variable: Income Smoothing a Residuals Statistics

  Minimum Maximum Mean Std. Deviation N Predicted Value -1.1492 .6631 -.1505 .44976

  52 Std. Predicted Value -2.221 1.809 .000 1.000

  52 Standard Error of Predicted .119 .677 .187 .088

  52 Value Adjusted Predicted Value -1.6290 2.8344 -.1117 .61440

  52 Residual -1.32052 1.81365 .00000 .72139

  52 Std. Residual -1.776 2.439 .000 .970

  52 Stud. Residual -1.946 2.743 -.015 1.036

  52 Deleted Residual -2.62282 2.29337 -.03882 .87503

  52 Stud. Deleted Residual -2.007 2.955 -.015 1.058

  52 Mahal. Distance .319 41.240 2.942 5.821

  52 Cook's Distance .000 2.575 .077 .361

  52 Centered Leverage Value .006 .809 .058 .114

  52

a. Dependent Variable: Income Smoothing

  

One-Sample Kolmogorov-Smirnov Test

res1 N a,b

  52 Normal Parameters Mean .0000000 Std. Deviation .72139334 Most Extreme Absolute .084 Differences Positive .084

  Negative -.084

Kolmogorov-Smirnov Z .607

Asymp. Sig. (2-tailed) .855

a. Test distribution is Normal.

b. Calculated from data.

  Runs Test a Unstandardized Residual Test Value ,06000 Cases < Test Value

  26 Cases >= Test Value

  26 Total Cases

  52 Number of Runs

  32 Z 1,401 Asymp. Sig. (2-tailed) ,161

a. Median

  Lampiran 11

Hasil Ouput SPSS Setelah Moderating

  Descriptive Statistics N Minimum Maximum Mean Std. Deviation Return on equity 52 .00 .39 .1309 .08481 Debt to total assets

  52 .00 .71 .2327 .22305 Net profit margin 52 .02 7.19 .6616 1.04584 Income smoothing 52 -1.97 .99 -.1505 .85011 Ukuran

  52

  19.46 35.52 23.4886 4.45846 Perusahaan Valid N (listwise)

  52 Correlations Income Return on Debt to total Net profit Ukuran smoothing equity assets margin Perusahaan

Pearson Income smoothing 1,000 -,312 -,464 ,226 -,121

  Correlation Return on equity -,312 1,000 ,272 ,223 ,151 Debt to total assets -,464 ,272 1,000 -,295 ,353 Net profit margin ,226 ,223 -,295 1,000 -,201 Ukuran Perusahaan -,121 ,151 ,353 -,201 1,000

Sig. (1-tailed) Income smoothing . ,012 ,000 ,054 ,196

Return on equity ,012 . ,026 ,056 ,142 Debt to total assets ,000 ,026 . ,017 ,005 Net profit margin ,054 ,056 ,017 . ,077 Ukuran Perusahaan ,196 ,142 ,005 ,077 .

  N Income smoothing

  52

  52

  52

  52

  52 Return on equity

  52

  52

  52

  52

  52 Debt to total assets

  52

  52

  52

  52

  52 Net profit margin

  52

  52

  52

  52

  52 Ukuran Perusahaan

  52

  52

  52

  52

  52 Model Summary Model R R Square Adjusted R Square Std. Error of the Estimate a 1 ,535 ,286 ,226 ,74805 a. Predictors: (Constant), Ukuran Perusahaan, Return on equity, Net profit margin, Debt to total assets b

  

ANOVA

Model Sum of Squares df Mean Square F Sig.

a

  1 Regression 10,557 4 2,639 4,716 ,003 Residual 26,301 47 ,560 Total 36,857

  51

  

a. Predictors: (Constant), Ukuran Perusahaan, Return on equity, Net profit margin, Debt to total

assets

b. Dependent Variable: Income smoothing

  Coefficients a Model Unstandardized Coefficients

  Standardized Coefficients t Sig.

  Collinearity Statistics B Std. Error Beta Tolerance

  VIF 1 (Constant) -2,025 3,696 -,548 ,586 Return on equity -2,702 1,367 -,270 -1,977 ,054 ,817 1,225 Debt to total assets -1,386 ,547 -,364 -2,536 ,015 ,738 1,354 Net profit margin ,159 ,112 ,196 1,423 ,161 ,799 1,252 Ukuran Perusahaan ,084 ,129 ,087 ,655 ,515 ,856 1,169

a. Dependent Variable: Income smoothing

  

Collinearity Diagnostics

a Model Dimension Eigenvalue

  Condition Index Variance Proportions (Constant)

  Return on equity Debt to total assets

  Net profit margin Ukuran Perusahaan

  1 dimension1 1 3,755 1,000 ,00 ,01 ,02 ,02 ,00 2 ,795 2,173 ,00 ,00 ,13 ,51 ,00 3 ,264 3,773 ,00 ,03 ,55 ,26 ,00 4 ,186 4,495 ,00 ,95 ,25 ,19 ,00 5 ,000 98,088 1,00 ,01 ,06 ,02 1,00

a. Dependent Variable: Income smoothing

  One-Sample Kolmogorov-Smirnov Test Unstandardized Residual N a,b

  52 Normal Parameters Mean ,0000000 Std. Deviation ,71812051 Most Extreme Differences Absolute ,105 Positive ,079

  Negative -,105 Kolmogorov-Smirnov Z ,754 Asymp. Sig. (2-tailed) ,620 a. Test distribution is Normal.

b. Calculated from data.

  

Runs Test

a Unstandardized Residual

Test Value ,02934

Cases < Test Value

  26 Cases >= Test Value

  26 Total Cases

  52 Number of Runs

  32 Z 1,401

Asymp. Sig. (2-tailed) ,161

a. Median a

  

Coefficients

Model Unstandardized Standardized Coefficients Coefficients

  B Std. Error Beta T Sig. (Constant) -,655 ,197 -3,322 ,002

  1 Zscore(ROE) Return on equity -,328 ,110 -,385 -2,968 ,005 Zscore(Ukuran) Ukuran -,089 ,108 -,105 -,827 ,412 Perusahaan ABS(ROE-Ukuran) ,467 ,154 ,391 3,028 ,004 a. Dependent Variable: Income smoothing 2 Adjusted R = 0.200 a

  

Coefficients

Model Unstandardized Standardized Coefficients Coefficients

  B Std. Error Beta T Sig.

1 (Constant) -,482 ,192 -2,513 ,015

Zscore(DAR) Debt to total -,401 ,111 -,472 -3,601 ,001 assets Zscore(Ukuran) Ukuran -,025 ,116 -,030 -,219 ,828 Perusahaan ABS(DAR-Ukuran) ,354 ,173 ,262 2,050 ,046 a. Dependent Variable: Income smoothing 2 Adjusted R = 0.235

  Standardized Coefficients T Sig. B Std. Error Beta

1 (Constant) ,435 ,191 2,279 ,027

  

Coefficients

a Model Unstandardized

Coefficients

  Zscore(NPM) Net profit margin ,608 ,159 ,715 3,821 ,000 Zscore(Ukuran) Ukuran Perusahaan

  • ,028 ,108 -,033 -,257 ,798 ABS(NPM-Ukuran) -,531 ,145 -,674 -3,664 ,001

  a. Dependent Variable: Income smoothing Adjusted R 2 = 0.217

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