Pengaruh Informasi Asimetri Terhadap Cost of Equity Capital dengan Manajemen Laba Sebagai Variabel Intervening Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia (BEI)
Lampiran
1. Data sebelum data pencilan / outlier data dihapus.
Yang diberi warna kuning adalah data pencilan / outlier data. Menurut
Ghozali (2011), data dikatakan outlier / pencilan apabila nilai Z lebih besar
dari + 2,5 atau lebih kecil dari – 2,5.
NAMA OBS
BBCA
BBKP
BBNI
BBRI
BBTN
BDMN
BMRI
BNGA
BNII
BNLI
BTPN
NISP
PNBN
BBCA
BBKP
BBNI
BBRI
BBTN
BDMN
BMRI
BNGA
BNII
BNLI
BTPN
NISP
PNBN
BBCA
BBKP
BBNI
BBRI
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
27
28
29
30
Cost of
Equity
Capital
(COEC)
-0,726
-0,024
-0,349
-0,582
-0,187
-0,318
-0,497
-0,244
-0,655
-0,164
-0,602
-0,145
-0,11
-0,763
-0,155
-0,403
-0,568
-0,329
-0,439
-0,581
-0,234
-0,551
-0,135
-0,645
-0,241
0,02
-0,692
0,21
-0,299
-0,517
Informasi Manajemen
Asimetri
Laba
0,619
0,743
1,396
0,749
1,258
1,105
0,749
0,844
1,058
1,429
0,298
2,469
1,183
4,027
1,13
0,531
0,619
0,587
0,823
0,517
0,712
1,143
0,647
0,103
2,614
1,212
0,236
1,481
0,112
0,288
0,143
0,137
1,168
-0,589
0,645
-0,574
1,162
-0,602
-0,202
2,621
0,124
0,57
0,628
1,324
0,49
0,338
-0,75
0,815
-0,401
-0,444
0,368
0,538
0,613
0,106
0,573
-2,374
-0,16
0,677
0,414
-0,695
71
Z score
Cost of
Z score
Z score
Equity
Informasi Manajemen
Capital
Asimetri
Laba
(COEC)
-1,49715
-0,51841
-0,10887
0,93058
-0,38456
-0,11639
-0,19503
0,31765
1,17572
-1,00016
-0,37856
-1,02626
0,36634
0,16933
0,52026
-0,08817
0,00469
-1,00746
-0,70392
-0,37856
1,1682
0,16847
-0,27646
-1,04255
-1,25014
-0,04567
-0,54125
0,44407
0,35315
2,9967
-1,06871
-0,86421
-0,13268
0,51314
1,47366
0,42627
0,63207
0,08918
0,49896
-1,62492
3,15105
1,37123
0,47642
0,03158
0,32601
-0,38097
-0,61391
0,13551
-0,95233
-0,51841
-1,22803
-0,12494
-0,5536
0,73332
-0,50623
-0,2989
-0,79065
-0,99709
-0,62867
-0,84454
0,20217
-0,41875
0,17311
-0,89026
0,04549
0,38616
0,54674
-0,4882
0,48016
-1,21688
-1,07467
-0,15524
0,17858
1,63006
0,43003
1,08294
0,12007
-3,26332
-1,37971
-0,93091
-0,48861
1,73833
0,41013
0,56037
-0,01972
-1,06479
0,23076
-0,77588
-0,8753
-1,1591
BBTN
BDMN
BMRI
BNGA
BNII
BNLI
BTPN
NISP
PNBN
31
32
33
34
35
36
37
38
39
0,188
-0,127
-0,481
0,221
-0,299
0,157
-0,516
0,124
0,235
1,489
1,206
0,279
1,635
0,327
0,797
0,234
4,255
2,02
0,661
0,164
0,431
0,737
0,381
0,198
-0,906
-0,126
0,762
1,66253
0,57528
-0,65035
1,77633
-0,02081
1,55391
-0,77116
1,44106
1,82555
0,41804
0,11377
-0,8848
0,57531
-0,83269
-0,32714
-0,93329
3,39708
0,99024
0,54032
-0,08255
0,25207
0,63556
0,1894
-0,03994
-1,42354
-0,446
0,66689
2. Statistik Deskriptif
Descriptive Statistics
N
Minimum
Maximum
Mean
Std. Deviation
COEC
39
-.763
.235
-.29297
.289305
Informasi Asimetri
Manajemen Laba
39
39
.103
-2.374
4.255
2.621
1.10062
.24162
.928652
.800804
Valid N (listwise)
39
3. Uji normalitas data sebelum outlier data / data pencilan dihapus
Tests of Normality
a
Kolmogorov-Smirnov
Statistic
Unstandardized Residual
Df
.100
Shapiro-Wilk
Sig.
39
Statistic
.200
*
Df
.929
39
a. Lilliefors Significance Correction
*. This is a lower bound of the true significance.
4. Data setelah transformasi data dan outlier data / data pencilan
dihapus
NAMA
Ln Cost of
OBS Equity Capital
Lg Infomasi
Asimetri
Manajemen
Laba
BBCA
1
-1,29
-0,21
0,143
BBKP
2
-0,02
-0,13
0,137
BBNI
3
-0,43
0,14
1,168
72
Sig.
.017
BBRI
4
-0,87
-0,13
-0,589
BBTN
5
-0,21
0,1
0,645
BDMN
6
-0,38
0,04
-0,574
BMRI
7
-0,69
-0,13
1,162
BNGA
8
-0,28
-0,07
-0,602
BNII
9
-1,06
0,02
-0,202
BTPN
10
-0,92
-0,53
0,124
NISP
11
-0,16
0,39
0,57
PNBN
12
-0,12
0,07
0,628
BBKP
13
-0,17
0,05
0,49
BBNI
14
-0,52
-0,27
0,338
BBRI
15
-0,84
-0,21
-0,75
BBTN
16
-0,4
-0,23
0,815
BDMN
17
-0,58
-0,08
-0,401
BMRI
18
-0,87
-0,29
-0,444
BNGA
19
-0,27
-0,15
0,368
BNII
20
-0,8
0,06
0,538
BNLI
21
-0,15
-0,19
0,613
BTPN
22
-1,04
-0,99
0,106
NISP
23
-0,28
0,42
0,573
BBCA
24
-1,18
-0,63
-0,16
BBKP
25
0,19
0,17
0,677
BBNI
26
-0,36
-0,95
0,414
BBRI
27
-0,73
-0,54
-0,695
BBTN
28
0,17
0,17
0,661
BDMN
29
-0,14
0,08
0,164
BMRI
30
-0,66
-0,55
0,431
BNGA
31
0,2
0,21
0,737
BNII
32
-0,36
-0,49
0,381
BNLI
33
0,15
-0,1
0,198
BTPN
34
-0,73
-0,63
-0,906
PNBN
35
0,21
0,31
0,762
73
5. Uji normalitas residual data setelah transformasi data dan outlier
data dihapus
Tests of Normality
a
Kolmogorov-Smirnov
Statistic
Unstandardized Residual
Df
.110
Shapiro-Wilk
Sig.
35
Statistic
.200
*
Df
.973
Sig.
35
.520
a. Lilliefors Significance Correction
*. This is a lower bound of the true significance.
6. Uji multikolinearitas data
Coefficients
a
Standardized
Unstandardized Coefficients
Model
1
B
(Constant)
Coefficients
Std. Error
Collinearity Statistics
Beta
-.415
.071
Dait
.234
.112
Lg Informasi Asimetri
.533
.181
t
Sig.
.000
.309
2.080
.046
.866
1.155
.438
2.948
.006
.866
1.155
a
Lg Informasi
Model
1
Asimetri
Correlations
Covariances
Dait
Lg Informasi Asimetri
1.000
-.366
Dait
-.366
1.000
.033
-.007
-.007
.013
Lg Informasi Asimetri
Dait
a. Dependent Variable: Ln COEC
74
VIF
-5.842
a. Dependent Variable: Ln COEC
Coefficient Correlations
Tolerance
Collinearity Diagnostics
a
Variance Proportions
Dimensi
Lg Informasi
Model
on
Eigenvalue
Condition Index
(Constant)
Dait
Asimetri
1
1
1.472
1.000
.25
.09
.13
2
1.162
1.125
.00
.36
.27
3
.366
2.004
.75
.55
.60
a. Dependent Variable: Ln COEC
a
Residuals Statistics
Minimum
Predicted Value
Maximum
Mean
Std. Deviation
N
-.9629
-.0580
-.4441
.25975
35
-.80238
.56666
.00000
.32677
35
Std. Predicted Value
-1.997
1.487
.000
1.000
35
Std. Residual
-2.382
1.682
.000
.970
35
Residual
a. Dependent Variable: Ln COEC
7. Uji Autokorelasi Data
b
Model Summary
Model
1
R
.622
R Square
a
.387
Adjusted R
Std. Error of the
Square
Estimate
.349
.33683
a. Predictors: (Constant), Lg Informasi Asimetri, Manajemen Laba
b. Dependent Variable: Ln COEC
75
Durbin-Watson
1.898
8. Uji Heterokedastisitas
9. Uji Hipotesis 1
Model Summary
Model
R
1
.552
R Square
a
Adjusted R
Std. Error of the
Square
Estimate
.304
.283
.35339
a. Predictors: (Constant), Lg Informasi Asimetri
b
ANOVA
Model
1
Sum of Squares
df
Mean Square
Regression
1.803
1
1.803
Residual
4.121
33
.125
Total
5.924
34
a. Predictors: (Constant), Lg Informasi Asimetri
76
F
14.440
Sig.
.001
a
b
ANOVA
Model
1
Sum of Squares
df
Mean Square
Regression
1.803
1
1.803
Residual
4.121
33
.125
Total
5.924
34
F
Sig.
14.440
.001
a
a. Predictors: (Constant), Lg Informasi Asimetri
b. Dependent Variable: Ln COEC
Coefficients
a
Standardized
Unstandardized Coefficients
Model
1
B
(Constant)
Lg Informasi Asimetri
Coefficients
Std. Error
Beta
-.344
.065
.671
.177
t
.552
Sig.
-5.262
.000
3.800
.001
a. Dependent Variable: Ln COEC
10. Uji Hipotesis 2
Model Summary
Model
R
1
.366
R Square
a
Adjusted R
Std. Error of the
Square
Estimate
.134
.108
.521480
a. Predictors: (Constant), Lg Informasi Asimetri
b
ANOVA
Model
1
Sum of Squares
Df
Mean Square
Regression
1.390
1
1.390
Residual
8.974
33
.272
10.364
34
Total
a. Predictors: (Constant), Lg Informasi Asimetri
b. Dependent Variable: Manajemen Laba
77
F
5.113
Sig.
.030
a
Coefficients
a
Standardized
Unstandardized Coefficients
Model
1
B
Coefficients
Std. Error
Beta
(Constant)
.303
.096
Lg Informasi Asimetri
.589
.261
t
.366
Sig.
3.144
.004
2.261
.030
a. Dependent Variable: Manajemen Laba
11. Uji hipotesis 3
Model Summary
Model
R
1
.470
Adjusted R
Std. Error of the
Square
Estimate
R Square
a
.221
.197
.37402
a. Predictors: (Constant), Manajemen Laba
b
ANOVA
Model
1
Sum of Squares
df
Mean Square
Regression
1.308
1
1.308
Residual
4.616
33
.140
Total
5.924
34
F
Sig.
9.350
.004
a
a. Predictors: (Constant), Manajemen Laba
b. Dependent Variable: Ln COEC
Coefficients
a
Standardized
Unstandardized Coefficients
Model
1
B
(Constant)
Manajemen Laba
Std. Error
-.520
.068
.355
.116
a. Dependent Variable: Ln COEC
78
Coefficients
Beta
t
.470
Sig.
-7.657
.000
3.058
.004
12. Uji Hipotesis 4
Model Summary
Model
R
1
.622
R Square
a
Adjusted R
Std. Error of the
Square
Estimate
.387
.349
.33683
a. Predictors: (Constant), Manajemen Laba, Lg Informasi Asimetri
b
ANOVA
Model
1
Sum of Squares
df
Mean Square
Regression
2.294
2
1.147
Residual
3.630
32
.113
Total
5.924
34
F
Sig.
10.110
.000
a
a. Predictors: (Constant), Manajemen Laba, Lg Informasi Asimetri
b. Dependent Variable: Ln COEC
Coefficients
a
Standardized
Unstandardized Coefficients
Model
1
B
(Constant)
Std. Error
-.415
.071
Lg Informasi Asimetri
.533
.181
Manajemen Laba
.234
.112
a. Dependent Variable: Ln COEC
79
Coefficients
Beta
t
Sig.
-5.842
.000
.438
2.948
.006
.309
2.080
.046
1. Data sebelum data pencilan / outlier data dihapus.
Yang diberi warna kuning adalah data pencilan / outlier data. Menurut
Ghozali (2011), data dikatakan outlier / pencilan apabila nilai Z lebih besar
dari + 2,5 atau lebih kecil dari – 2,5.
NAMA OBS
BBCA
BBKP
BBNI
BBRI
BBTN
BDMN
BMRI
BNGA
BNII
BNLI
BTPN
NISP
PNBN
BBCA
BBKP
BBNI
BBRI
BBTN
BDMN
BMRI
BNGA
BNII
BNLI
BTPN
NISP
PNBN
BBCA
BBKP
BBNI
BBRI
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
27
28
29
30
Cost of
Equity
Capital
(COEC)
-0,726
-0,024
-0,349
-0,582
-0,187
-0,318
-0,497
-0,244
-0,655
-0,164
-0,602
-0,145
-0,11
-0,763
-0,155
-0,403
-0,568
-0,329
-0,439
-0,581
-0,234
-0,551
-0,135
-0,645
-0,241
0,02
-0,692
0,21
-0,299
-0,517
Informasi Manajemen
Asimetri
Laba
0,619
0,743
1,396
0,749
1,258
1,105
0,749
0,844
1,058
1,429
0,298
2,469
1,183
4,027
1,13
0,531
0,619
0,587
0,823
0,517
0,712
1,143
0,647
0,103
2,614
1,212
0,236
1,481
0,112
0,288
0,143
0,137
1,168
-0,589
0,645
-0,574
1,162
-0,602
-0,202
2,621
0,124
0,57
0,628
1,324
0,49
0,338
-0,75
0,815
-0,401
-0,444
0,368
0,538
0,613
0,106
0,573
-2,374
-0,16
0,677
0,414
-0,695
71
Z score
Cost of
Z score
Z score
Equity
Informasi Manajemen
Capital
Asimetri
Laba
(COEC)
-1,49715
-0,51841
-0,10887
0,93058
-0,38456
-0,11639
-0,19503
0,31765
1,17572
-1,00016
-0,37856
-1,02626
0,36634
0,16933
0,52026
-0,08817
0,00469
-1,00746
-0,70392
-0,37856
1,1682
0,16847
-0,27646
-1,04255
-1,25014
-0,04567
-0,54125
0,44407
0,35315
2,9967
-1,06871
-0,86421
-0,13268
0,51314
1,47366
0,42627
0,63207
0,08918
0,49896
-1,62492
3,15105
1,37123
0,47642
0,03158
0,32601
-0,38097
-0,61391
0,13551
-0,95233
-0,51841
-1,22803
-0,12494
-0,5536
0,73332
-0,50623
-0,2989
-0,79065
-0,99709
-0,62867
-0,84454
0,20217
-0,41875
0,17311
-0,89026
0,04549
0,38616
0,54674
-0,4882
0,48016
-1,21688
-1,07467
-0,15524
0,17858
1,63006
0,43003
1,08294
0,12007
-3,26332
-1,37971
-0,93091
-0,48861
1,73833
0,41013
0,56037
-0,01972
-1,06479
0,23076
-0,77588
-0,8753
-1,1591
BBTN
BDMN
BMRI
BNGA
BNII
BNLI
BTPN
NISP
PNBN
31
32
33
34
35
36
37
38
39
0,188
-0,127
-0,481
0,221
-0,299
0,157
-0,516
0,124
0,235
1,489
1,206
0,279
1,635
0,327
0,797
0,234
4,255
2,02
0,661
0,164
0,431
0,737
0,381
0,198
-0,906
-0,126
0,762
1,66253
0,57528
-0,65035
1,77633
-0,02081
1,55391
-0,77116
1,44106
1,82555
0,41804
0,11377
-0,8848
0,57531
-0,83269
-0,32714
-0,93329
3,39708
0,99024
0,54032
-0,08255
0,25207
0,63556
0,1894
-0,03994
-1,42354
-0,446
0,66689
2. Statistik Deskriptif
Descriptive Statistics
N
Minimum
Maximum
Mean
Std. Deviation
COEC
39
-.763
.235
-.29297
.289305
Informasi Asimetri
Manajemen Laba
39
39
.103
-2.374
4.255
2.621
1.10062
.24162
.928652
.800804
Valid N (listwise)
39
3. Uji normalitas data sebelum outlier data / data pencilan dihapus
Tests of Normality
a
Kolmogorov-Smirnov
Statistic
Unstandardized Residual
Df
.100
Shapiro-Wilk
Sig.
39
Statistic
.200
*
Df
.929
39
a. Lilliefors Significance Correction
*. This is a lower bound of the true significance.
4. Data setelah transformasi data dan outlier data / data pencilan
dihapus
NAMA
Ln Cost of
OBS Equity Capital
Lg Infomasi
Asimetri
Manajemen
Laba
BBCA
1
-1,29
-0,21
0,143
BBKP
2
-0,02
-0,13
0,137
BBNI
3
-0,43
0,14
1,168
72
Sig.
.017
BBRI
4
-0,87
-0,13
-0,589
BBTN
5
-0,21
0,1
0,645
BDMN
6
-0,38
0,04
-0,574
BMRI
7
-0,69
-0,13
1,162
BNGA
8
-0,28
-0,07
-0,602
BNII
9
-1,06
0,02
-0,202
BTPN
10
-0,92
-0,53
0,124
NISP
11
-0,16
0,39
0,57
PNBN
12
-0,12
0,07
0,628
BBKP
13
-0,17
0,05
0,49
BBNI
14
-0,52
-0,27
0,338
BBRI
15
-0,84
-0,21
-0,75
BBTN
16
-0,4
-0,23
0,815
BDMN
17
-0,58
-0,08
-0,401
BMRI
18
-0,87
-0,29
-0,444
BNGA
19
-0,27
-0,15
0,368
BNII
20
-0,8
0,06
0,538
BNLI
21
-0,15
-0,19
0,613
BTPN
22
-1,04
-0,99
0,106
NISP
23
-0,28
0,42
0,573
BBCA
24
-1,18
-0,63
-0,16
BBKP
25
0,19
0,17
0,677
BBNI
26
-0,36
-0,95
0,414
BBRI
27
-0,73
-0,54
-0,695
BBTN
28
0,17
0,17
0,661
BDMN
29
-0,14
0,08
0,164
BMRI
30
-0,66
-0,55
0,431
BNGA
31
0,2
0,21
0,737
BNII
32
-0,36
-0,49
0,381
BNLI
33
0,15
-0,1
0,198
BTPN
34
-0,73
-0,63
-0,906
PNBN
35
0,21
0,31
0,762
73
5. Uji normalitas residual data setelah transformasi data dan outlier
data dihapus
Tests of Normality
a
Kolmogorov-Smirnov
Statistic
Unstandardized Residual
Df
.110
Shapiro-Wilk
Sig.
35
Statistic
.200
*
Df
.973
Sig.
35
.520
a. Lilliefors Significance Correction
*. This is a lower bound of the true significance.
6. Uji multikolinearitas data
Coefficients
a
Standardized
Unstandardized Coefficients
Model
1
B
(Constant)
Coefficients
Std. Error
Collinearity Statistics
Beta
-.415
.071
Dait
.234
.112
Lg Informasi Asimetri
.533
.181
t
Sig.
.000
.309
2.080
.046
.866
1.155
.438
2.948
.006
.866
1.155
a
Lg Informasi
Model
1
Asimetri
Correlations
Covariances
Dait
Lg Informasi Asimetri
1.000
-.366
Dait
-.366
1.000
.033
-.007
-.007
.013
Lg Informasi Asimetri
Dait
a. Dependent Variable: Ln COEC
74
VIF
-5.842
a. Dependent Variable: Ln COEC
Coefficient Correlations
Tolerance
Collinearity Diagnostics
a
Variance Proportions
Dimensi
Lg Informasi
Model
on
Eigenvalue
Condition Index
(Constant)
Dait
Asimetri
1
1
1.472
1.000
.25
.09
.13
2
1.162
1.125
.00
.36
.27
3
.366
2.004
.75
.55
.60
a. Dependent Variable: Ln COEC
a
Residuals Statistics
Minimum
Predicted Value
Maximum
Mean
Std. Deviation
N
-.9629
-.0580
-.4441
.25975
35
-.80238
.56666
.00000
.32677
35
Std. Predicted Value
-1.997
1.487
.000
1.000
35
Std. Residual
-2.382
1.682
.000
.970
35
Residual
a. Dependent Variable: Ln COEC
7. Uji Autokorelasi Data
b
Model Summary
Model
1
R
.622
R Square
a
.387
Adjusted R
Std. Error of the
Square
Estimate
.349
.33683
a. Predictors: (Constant), Lg Informasi Asimetri, Manajemen Laba
b. Dependent Variable: Ln COEC
75
Durbin-Watson
1.898
8. Uji Heterokedastisitas
9. Uji Hipotesis 1
Model Summary
Model
R
1
.552
R Square
a
Adjusted R
Std. Error of the
Square
Estimate
.304
.283
.35339
a. Predictors: (Constant), Lg Informasi Asimetri
b
ANOVA
Model
1
Sum of Squares
df
Mean Square
Regression
1.803
1
1.803
Residual
4.121
33
.125
Total
5.924
34
a. Predictors: (Constant), Lg Informasi Asimetri
76
F
14.440
Sig.
.001
a
b
ANOVA
Model
1
Sum of Squares
df
Mean Square
Regression
1.803
1
1.803
Residual
4.121
33
.125
Total
5.924
34
F
Sig.
14.440
.001
a
a. Predictors: (Constant), Lg Informasi Asimetri
b. Dependent Variable: Ln COEC
Coefficients
a
Standardized
Unstandardized Coefficients
Model
1
B
(Constant)
Lg Informasi Asimetri
Coefficients
Std. Error
Beta
-.344
.065
.671
.177
t
.552
Sig.
-5.262
.000
3.800
.001
a. Dependent Variable: Ln COEC
10. Uji Hipotesis 2
Model Summary
Model
R
1
.366
R Square
a
Adjusted R
Std. Error of the
Square
Estimate
.134
.108
.521480
a. Predictors: (Constant), Lg Informasi Asimetri
b
ANOVA
Model
1
Sum of Squares
Df
Mean Square
Regression
1.390
1
1.390
Residual
8.974
33
.272
10.364
34
Total
a. Predictors: (Constant), Lg Informasi Asimetri
b. Dependent Variable: Manajemen Laba
77
F
5.113
Sig.
.030
a
Coefficients
a
Standardized
Unstandardized Coefficients
Model
1
B
Coefficients
Std. Error
Beta
(Constant)
.303
.096
Lg Informasi Asimetri
.589
.261
t
.366
Sig.
3.144
.004
2.261
.030
a. Dependent Variable: Manajemen Laba
11. Uji hipotesis 3
Model Summary
Model
R
1
.470
Adjusted R
Std. Error of the
Square
Estimate
R Square
a
.221
.197
.37402
a. Predictors: (Constant), Manajemen Laba
b
ANOVA
Model
1
Sum of Squares
df
Mean Square
Regression
1.308
1
1.308
Residual
4.616
33
.140
Total
5.924
34
F
Sig.
9.350
.004
a
a. Predictors: (Constant), Manajemen Laba
b. Dependent Variable: Ln COEC
Coefficients
a
Standardized
Unstandardized Coefficients
Model
1
B
(Constant)
Manajemen Laba
Std. Error
-.520
.068
.355
.116
a. Dependent Variable: Ln COEC
78
Coefficients
Beta
t
.470
Sig.
-7.657
.000
3.058
.004
12. Uji Hipotesis 4
Model Summary
Model
R
1
.622
R Square
a
Adjusted R
Std. Error of the
Square
Estimate
.387
.349
.33683
a. Predictors: (Constant), Manajemen Laba, Lg Informasi Asimetri
b
ANOVA
Model
1
Sum of Squares
df
Mean Square
Regression
2.294
2
1.147
Residual
3.630
32
.113
Total
5.924
34
F
Sig.
10.110
.000
a
a. Predictors: (Constant), Manajemen Laba, Lg Informasi Asimetri
b. Dependent Variable: Ln COEC
Coefficients
a
Standardized
Unstandardized Coefficients
Model
1
B
(Constant)
Std. Error
-.415
.071
Lg Informasi Asimetri
.533
.181
Manajemen Laba
.234
.112
a. Dependent Variable: Ln COEC
79
Coefficients
Beta
t
Sig.
-5.842
.000
.438
2.948
.006
.309
2.080
.046