No Kode Nama Perusahaan Sub Sektor

70

Lampiran 1 – Obyek Penelitian

No Kode Nama Perusahaan Sub Sektor

1 INTP PT Indocement Tunggal Prakasa Tbk Semen

2 SMBR PT Semen Baturaja Persero Tbk Semen

3 SMCB PT Holcim Indonesia Tbk Semen

4 SMGR PT Semen Indonesia Tbk (d.h Semen

Cibinong Tbk) Semen

5 AMFG PT Asahimas Flat Glass Tbk Keramik, porselen dan Kaca

6 ARNA PT Arwana Citra Mulia Tbk Keramik, porselen dan Kaca

7 IKAI PT Inti Keramik Alam Asri Industri Tbk Keramik, porselen dan Kaca

8 KIAS PT Keramika Indonesia Assosiasi Tbk Keramik, porselen dan Kaca

9 MLIA PT Mulia Industrindo Tbk Keramik, porselen dan Kaca

10 TOTO PT Surya Toto Indonesia Tbk Keramik, porselen dan Kaca

11 ALKA PT Alaska Industrindo Tbk Logam dan sejenisnya

12 ALMI PT Alumindo Light Metal Industry Tbk Logam dan sejenisnya

13 BTON PT Beton Jaya Manunggal Tbk Logam dan sejenisnya

14 GDST PT Gunawan Dianjaya Steel Tbk Logam dan sejenisnya

15 INAI PT Indal Aluminium Industry Tbk Logam dan sejenisnya

16 ISSP PT Steel Pipe Industry of Indonesia Tbk Logam dan sejenisnya

17 JKSW PT Jakarta Kyoei Steel Work LTD Tbk Logam dan sejenisnya

18 JPRS PT Jaya Pari Steel Tbk Logam dan sejenisnya

19 LION PT Lion Metal Works Tbk Logam dan sejenisnya

20 LMSH PT Lionmesh Prima Tbk Logam dan sejenisnya

21 PICO PT Pelangi Indah Canindo Tbk Logam dan sejenisnya

22 BUDI PT Budi Starch and Sweetener Tbk d.h Budi

Acid Jaya Tbk Kimia

23 DPNS PT Duta Pertiwi Nusantara Kimia

24 EKAD PT Ekadharma International Tbk Kimia

25 INCI PT Intan Wijaya International Tbk Kimia

26 SRSN PT Indo Acitama Tbk Kimia

27 AKPI PTArgha Karya Prima Industry Plastik & Kemasan

28 APLI PT Asiaplast Industries Tbk Plastik & Kemasan

29 BRNA PT Berlina Tbk Plastik & Kemasan

30 IGAR PT Champion Pasific Indonesia Tbk Plastik & Kemasan

31 IMPC PT Impack Pratama Industri Tbk Plastik & Kemasan

32 SIAP PT Sekawan Intipratama Tbk Plastik & Kemasan

33 TALF PT Tunas Alfin Tbk Plastik & Kemasan

34 TRST PT Trias Sentosa Tbk Plastik & Kemasan

35 YPAS PT Yana Prima Hasta Persada Tbk Plastik & Kemasan

36 CPIN PT Charoen Pokphand Indonesia Tbk Pakan Ternak

71


37 JPFA PT Japfa Comfeed Indonesia Tbk Pakan Ternak

38 MAIN PT Malindo Feedmill Tbk Pakan Ternak

39 SIPD PT Sierad Produce Tbk Pakan Ternak

40 TIRT PT Tirta Mahakam Resources Tbk Kayu & Pengolahnya

41 ALDO PT Alindo Naratama Tbk Pulp & Kertas

42 DAJK PT Dwi Aneka Jaya Kemasindo Tbk Pulp & Kertas

43 FASW PT Fajar Surya Wisesa Tbk Pulp & Kertas

44 KBRI PT Kertas Basuki Rachmat Indonesia Tbk Pulp & Kertas

45 SPMA PT Suparma Tbk Pulp & Kertas

46 KRAH PT Grand Kartech Tbk Mesin dan alat berat

47 ASII PT Astra International Tbk Otomotif & Komponen

48 AUTO PT Astra Auto Part Tbk Otomotif & Komponen

49 GJTL PT Gajah Tunggal Tbk Otomotif & Komponen

50 IMAS PT Indomobil Sukses International Tbk Otomotif & Komponen

51 INDS PT Indospring Tbk Otomotif & Komponen

52 LPIN PT Multi PRIMA Sejahtera Tbk d.h Lippo

Enterprises Tbk Otomotif & Komponen

53 NIPS PT Nippres Tbk Otomotif & Komponen

54 PRAS PT Prima alloy steel Universal Tbk Otomotif & Komponen

55 SMSM PT Selamat Sempurna Tbk Otomotif & Komponen

56 HDTX PT Panasia Indo Resources Tbk Tekstil & Garment

57 MYTX PT Apac Citra Centertex Tbk Tekstil & Garment

58 RICY PT Ricky Putra Globalindo Tbk Tekstil & Garment

59 STAR PT Star Petrochem Tbk Tekstil & Garment

60 SSTM PT Sunson Textile Manufacturer Tbk Tekstil & Garment

61 TRIS PT Trisula International Tbk Tekstil & Garment

62 UNIT PT Nusantara Inti Corpora Tbk Tekstil & Garment

63 BATA PT Sepatu Bata Tbk Alas Kaki

64 BIMA PT Primarindo Asia Infrastructure Tbk Alas Kaki

65 JECC PT Jembo Cable Company Tbk Kabel

66 KBLI PT KMI Wire and Cable Tbk Kabel

67 KBLM PT Kabelindo Murni Tbk Kabel

68 SCCO PT Supreme Cable Manufacturing and

Commerce Tbk Kabel

69 VOKS PT Voksel Electric Tbk Kabel

70 ALTO PT Tri Banyan Tirta Tbk Makanan & Minuman

71 CEKA PT Cahaya Kalbar Tbk Makanan & Minuman

72 DLTA PT Delta Djakarta Tbk Makanan & Minuman

73 ICBP PT Indofood CBP Sukses Makmur Tbk Makanan & Minuman

74 INDF PT Indofood Sukses Makmur Tbk Makanan & Minuman

75 MLBI PT Multi Bintang Indonesia Tbk Makanan & Minuman

76 MYOR PT Mayora Indah Tbk Makanan & Minuman

72


77 PSDN PT Prashida Aneka Niaga Tbk Makanan & Minuman

78 ROTI PT Nippon Indosari Ccorporindo Tbk Makanan & Minuman

79 SKBM PT Sekar Bumi Tbk Makanan & Minuman

80 SKLT PT Sekar Laut Tbk Makanan & Minuman

81 STTP PT Siantar Top Tbk Makanan & Minuman

82 ULTJ PT Ultrajaya Milk Industry and Trading

Company Tbk Makanan & Minuman

83 GGRM PT Gudang Garam Tbk Rokok

84 HMSP PT Hanjaya Mandala Sampoerna Tbk Rokok

85 RMBA PT Bentoel International Investama Tbk Rokok

86 WIIM PT Wismilak Inti Makmur Tbk Rokok

87 DVLA PT Darya Varia Laboratoria Tbk Farmasi

88 INAF PT Indofarma Tbk Farmasi

89 KAEF PT Kimia Farma Tbk Farmasi

90 KLBF PT Kalbe Farma Tbk Farmasi

91 MERK PT Merck Tbk Farmasi

92 PYFA PT Pyridam Farma Tbk Farmasi

93 SCPI PT Schering Plough Indonesia Tbk Farmasi

94 SIDO PT Sindustri Jamu dan Farmasi Sido Muncul

Tbk Farmasi

95 SQBB PT Taisho Pharmaceutical Indonesia Tbk Farmasi

96 TSPC PT Tempo Scan Pasific Tbk Farmasi

97 ADES PT Akasha Wira International Tbk d.h Ades

Waters Indonesia

Kosmetik & Barang

keperluan rumah tangga

98 MBTO PT Martina Berto Tbk Kosmetik & Barang


99 MRAT PT Mustika Ratu Tbk Kosmetik & Barang


100 TCID PT Mandom Indonesia Tbk Kosmetik & Barang


101 UNVR PT Unilever Indonesia Kosmetik & Barang


102 CINT PT Chitose Internasional Tbk Peralatan Rumah Tangga

103 KICI PT Kedaung Indag Can Tbk Peralatan Rumah Tangga

104 LMPI PT Langgeng Makmur industri Tbk Peralatan Rumah Tangga

73

Lampiran 2 – Input SPSS

KODE 2014 2015 2016

KM KL Q KM KL Q KM KL Q

ADES 0.000000 2.442172 2.020687 0.000000 0.589474 1.413910469 0.000000 1.5213217 1.267771235

AKPI 0.000000 3.615888 0.763058 0.000000 -0.565600 0.80165782 0.000000 3.0382564 1.210214929

ALDO 0.195749 0.000834 1.686148 0.143217 0.052199 1.637470154 0.143217 0.8809067 1.314653859

ALKA 0.000000 9.896049 1.372904 0.000000 0.447993 1.087081525 0.000000 2.7542398 1.593196191

ALMI 0.016039 (12.647593) 0.851842 0.016206 23.682224 0.797562635 0.016206 -1.9311319 0.864858562

ALTO 0.022410 (0.923908) 1.191281 0.022410 -1.143823 1.172550902 0.022409 0.7285873 1.206625111

AMFG 0.000046 1.015499 1.078874 0.000046 0.855712 0.871782731 0.000046 0.9488187 0.874390951

APLI 0.266600 1.367704 0.620111 0.001415 5.921284 52.19892742 0.265531 1.4334440 0.701457568

ARNA 0.000000 0.679136 5.347936 0.000000 1.093140 2.940192083 0.373224 0.6688823 2.859399689

ASII 0.000287 0.146179 5.879275 0.000368 0.483530 4.506869538 0.000400 0.3265863 5.211511181

AUTO 0.000211 0.238765 1.702759 0.000000 0.673859 1.350747546 0.000000 1.6325436 0.955099025

BATA 0.000000 0.602441 2.300034 0.000000 -0.126740 1.783158186 0.000000 0.2903157 1.583844494

BIMA 0.000000 0.560850 3.442076 0.000000 1.763166 3.331420826 0.000000 0.6809267 3.344271494

BRNA 0.116802 1.951004 1.342039 0.065578 -7.280327 5.60031874 0.050836 4.4093283 1.02330052

BTON 0.095833 1.016884 0.716118 0.095833 0.242102 0.613335252 0.095833 0.1797294 0.702108169

BUDI 0.000000 1.568019 0.802523 0.000000 0.791747 0.745775152 0.000000 1.7456612 0.736145923

CEKA 0.007563 (1.518205) 0.928901 0.000000 1.006380 0.839639042 0.007563 0.5527614 0.940622551

CINT 0.003500 0.469641 1.276480 0.003500 0.592467 1.059890907 0.003500 1.6152012 0.973882088

CPIN 0.000000 0.101033 3.446557 0.000000 0.045546 2.21828951 0.000022 0.9411428 2.50847288

DAJK 0.010169 (2.020230) 1.195449 0.074963 -0.000380 0.813344613 0.074963 0.2869955 0.824404765

DLTA 0.000000 0.381985 7.570014 0.000000 0.866148 4.462614779 0.000000 0.8641377 3.690730257

DPNS 0.057109 0.342069 0.556699 0.057109 0.431540 0.587775046 0.057109 1.1497274 0.558259499

DVLA 0.000000 1.105491 1.747004 0.000000 1.689834 1.346721719 0.000000 0.9206569 1.573912143

74

KODE 2014 2015 2016


EKAD 0.000000 0.079039 1.210697 0.000000 1.522246 0.968048024 0.000000 0.7085568 0.744163203

FASW 0.000000 10.501531 1.437885 0.000000 -0.180922 1.018825428 0.084504 2.6694870 1.815649422

GDST 0.000135 (11.641978) 0.980919 0.000136 0.536038 0.729199474 0.000136 1.9176679 1.075124283

GGRM 0.009200 0.193267 62.687605 0.009200 0.318019 2.067892134 0.006729 0.6854005 2.324588258

GJTL 0.001064 0.009709 0.967948 0.009431 -2.561967 0.823108907 0.011279 2.0639874 0.886625048

HDTX 0.023751 1.199763 0.995989 0.028843 0.194066 1.367199192 0.028537 -1.8241209 1.191918629

HMSP 0.000000 0.809371 11.126443 0.000000 0.058220 11.66383027 0.000000 0.8274769 10.67630893

ICBP 0.000000 1.234011 4.065829 0.000000 0.873101 3.341255015 0.000000 0.9425998 3.819880449

IGAR 0.000000 0.004774 11.861481 0.000000 0.455508 8.475264005 0.000000 0.5700081 17.50593497

IKAI 0.030327 0.591951 0.835552 0.016427 0.732445 1.054314092 0.016427 -0.0807610 1.445375715

IMAS 0.000000 0.520602 1.184654 0.000000 0.764872 0.993676494 0.000000 0.2073900 0.879559068

IMPC 0.015852 0.484979 2.681027 0.015852 0.575067 3.014112771 0.016490 0.7525380 2.63824254

INAF 0.000000 3.619387 1.569565 0.000000 2.444707 0.95303413 0.000000 -9.5095523 11.08141206

INAI 0.107206 2.681088 0.961036 0.107206 0.650449 0.916169048 0.107215 -1.8106797 0.959910901

INCI 0.463645 (0.667444) 0.364607 0.464058 1.341400 0.417058345 0.488725 -0.6235477 0.304144714

INDF 0.000157 1.285846 1.209911 0.000041 0.572277 2.412172336 0.000157 0.9425998 1.312060948

INDS 0.004353 0.361227 0.659031 0.004353 2.630544 0.338528224 0.004353 2.1410943 0.379760761

INTP 0.000000 0.894496 3.328061 0.000000 0.998455 3.110021994 0.000000 0.9729786 2.013322635

ISSP 0.000000 (0.728987) 0.886896 0.000000 0.908401 0.779293348 0.000000 -2.6896923 0.80801237

JECC 0.000000 1.274107 1.173147 0.000000 1.274107 1.030838292 0.000000 1.0509942 1.037084971

JKSW 0.000000 (0.969299) 2.411569 0.013333 -0.362587 2.699080742 0.013333 3.9581629 2.658251697

JPFA 0.000000 2.924866 1.485892 0.000000 0.840840 1.037695453 0.000000 0.9427213 1.373994318

JPRS 0.155347 9.492797 0.530598 0.155347 0.171319 0.332556117 0.839543 -0.0165342 0.410899109

KAEF 0.000023 0.835986 3.131089 0.000023 0.470151 1.917700106 0.000000 0.4472451 3.818843642

KBLI 0.000000 1.804089 0.713051 0.000000 0.307419 0.645250026 0.000000 0.9923495 0.884927663

KBLM 0.089286 0.121140 0.819842 0.089286 1.147585 0.772862738 0.089286 0.9627759 0.918860933

75

KODE 2014 2015 2016


KBRI 0.000000 2.864137 0.813251 0.000000 0.835610 0.940344832 0.000000 -1.0725225 1.012060939

KIAS 0.000000 0.581797 1.033062 0.000000 -0.240560 0.778823341 0.000000 -0.1495281 0.824860325

KICI 0.002269 0.202506 0.569014 0.002269 -1.434039 0.560107775 0.002269 -0.0651034 0.600242471

KLBF 0.000000 0.838052 7.113787 0.000000 0.903015 4.718992623 0.000000 0.6987064 4.845522622

KRAH 0.000010 (2.047564) 2.251956 0.000010 3.022966 4.655475369 0.000010 8.9213664 4.530680786

LION 0.002490 1.183126 1.066272 0.002490 1.186114 1.142989195 0.002490 1.0981135 1.110182961

LMPI 0.000056 2.593000 0.724759 0.000056 2.395769 0.637811511 0.000056 1.6074634 0.664321271

LMSH 0.251823 1.158621 0.613830 0.255885 6.297014 0.572131858 0.236927 0.8797127 0.627358894

LPIN 0.000000 7.550006 0.959428 0.000000 9.091052 0.99298895 0.000000 0.2611686 1.132168097

MAIN 0.000000 17.059597 1.775071 0.000000 -0.278445 1.470842101 0.000000 0.5426880 1.273689804

MBTO 0.000939 0.297968 0.612923 0.000939 0.088275 0.561698461 0.000827 0.1986745 0.657759335

MERK 0.000000 1.445481 5.228735 0.000000 0.861599 0.498504048 0.000000 0.2053425 5.757039305

MLBI 0.000000 0.848115 0.918878 0.000000 1.360672 8.859150545 0.000000 0.9456766 11.52141107

MLIA 0.000589 2.817445 0.911981 0.000606 -1.932630 0.935439949 0.000606 -26.4109819 0.881725438

MRAT 0.000000 (1.932262) 0.530571 0.000000 -1.579170 0.420624036 0.000000 -9539.7260 0.42197161

MYOR 0.000000 0.967510 2.417857 0.000000 1.254569 2.946901813 0.252199 0.2847712 3.361384375

MYTX 0.000000 0.276940 1.105134 0.000000 0.296517 1.330564934 0.000000 0.1804959 1.626291265

NIPS 0.060054 0.177535 1.122726 0.060054 -1.648817 1.014751152 0.083888 -0.1138027 0.851698897

PICO 0.000818 0.119023 0.781286 0.000818 3.399221 0.712211376 0.000818 0.1190233 0.781285835

PRAS 0.049563 0.769643 0.578181 0.049563 0.650836 0.586788325 0.049563 0.8799327 0.640565916

PSDN 0.016518 2.636062 0.721941 0.013924 1.134133 0.760413644 0.013924 -2.4140668 0.8664335

PYFA 0.115385 0.350046 0.859189 0.115385 1.549001 0.741839935 0.230769 0.6704591 1.009021815

RICY 0.000000 0.753650 0.756862 0.000000 1.340562 0.751253977 0.000000 1.2275992 0.756593089

RMBA 0.000000 13.573366 1.503549 0.000000 3.295001 1.540063943 0.000000 3.3877129 1.606994102

ROTI 0.000000 1.222172 3.823504 0.000000 1.224515 2.926508891 0.000000 0.9360278 3.279392758

SCCO 0.000000 0.340949 0.998588 0.000000 0.960806 0.911708068 0.000000 1.1886354 0.562977702

76

KODE 2014 2015 2016


SCPI 0.000000 4.165288 1.112545 0.000000 -0.147128 1.002335194 0.000000 0.8722241 0.906776012

SIAP 0.000000 2.419202 0.837916 0.000000 0.349217 0.920058331 0.000000 0.2112496 9.714220132

SIDO 0.810000 0.676847 3.309259 0.821427 0.772478 2.980222711 0.816561 0.7387717 2.666694202

SIPD 0.000000 8.315305 0.718207 0.000000 0.710728 1.028486219 0.000000 -94.3453057 0.909535679

SKBM 0.031236 0.403998 1.909152 0.031005 0.968098 1.707580642 0.032282 -0.5836618 1.230608365

SKLT 0.001251 0.880611 1.162419 0.002417 0.883304 1.274532925 0.003118 0.0488307 0.815785513

SMBR 0.000000 1.166128 1.352283 0.000000 1.616726 0.973509655 0.000000 0.2658374 6.568104878

SMCB 0.000000 1.323130 1.464361 0.000000 1.645933 0.952355835 0.000000 -5.7173084 0.941103215

SMGR 0.000000 0.947877 0.274177 0.000000 1.245716 2.053086372 0.000000 1.0187604 0.309922863

SMSM 0.083418 0.905639 5.317297 0.079962 0.889077 3.437978591 0.088895 0.8724450 2.550669149

SPMA 0.000000 0.504869 0.755890 0.000000 -1.513653 0.72591806 0.000000 2.3923958 0.690150294

SQBB 0.000000 0.731004 0.431028 0.000000 0.704393 0.446714958 0.000000 0.8163943 0.483947701

SRSN 0.115943 0.241619 0.939923 0.115943 -2.160188 0.931925357 0.220501 5.7623881 0.859089905

SSTM 0.080570 (2.370477) 0.821282 0.080570 -1.310449 0.746213861 0.365991 -1.9756251 1.236238911

STAR 0.000000 (0.885320) 0.677578 0.065502 0.907104 0.657518601 0.000000 1.2594423 0.679469761

STTP 0.031675 1.183299 2.738148 0.031901 0.839822 2.53203247 0.031871 0.7632098 2.288466466

TALF 0.000000 0.785738 1.874104 0.000000 0.246371 1.440275007 0.000000 0.5122523 0.791926508

TCID 0.001358 0.485473 2.208799 0.001358 0.207129 1.769766559 0.001422 1.1201618 1.334160671

TIRT 0.000000 1.149847 1.006807 0.000000 0.271299 0.94683697 0.000000 0.0424636 0.999587918

TOTO 0.000000 0.787113 2.335241 0.000000 0.608081 3.328658304 0.000000 1.1529303 2.400569127

TRIS 0.000000 0.000977 1.118475 0.000000 1.012531 0.972883649 0.000000 0.9680142 1.007302491

TRST 0.011872 2.236266 0.787062 0.086082 1.521421 0.676400251 0.071394 4.0249479 0.668766658

TSPC 0.000000 0.756292 2.566348 0.000000 1.125134 1.562929439 0.000000 0.7106036 1.642248798

ULTJ 0.178916 0.342191 3.906904 0.179047 1.009831 3.428579443 0.114884 0.8764008 3.290685287

UNIT 0.000000 0.743772 0.506114 0.000000 -0.789058 0.514993611 0.000000 1.1515062 0.499045447

UNVR 0.000000 0.832533 17.935495 0.000000 0.793391 18.64040752 0.000000 0.7676251 18.39788895

77

KODE 2014 2015 2016


VOKS 0.000000 0.642927 1.093240 0.204543 2.836715 1.252996026 0.000000 0.8658728 1.328824295

WIIM 0.246082 (4.653621) 2.300078 0.246082 -45.993304 1.583137087 0.248415 1.0172653 0.950393584

YPAS 0.003517 (5.510078) 1.537047 0.003517 -3.349270 2.37541054 0.003517 1.4956258 2.495476084

78

Lampiran 3 – Output SPSS

Hasil Output SPSS - Model 1

1. Uji Kesamaan Koefisien

Coefficientsa

Model Unstandardized Coefficients Standardized

Coefficients

t Sig.

B Std. Error Beta

1

(Constant) -329.992 318.976 -1.035 .302

DT1_KM 997.232 4927.120 .012 .202 .840

DT2_KM 1018.520 4969.059 .012 .205 .838

a. Dependent Variable: KL

2. Uji Normalitas

One-Sample Kolmogorov-Smirnov Test

Unstandardized

Residual

N 311

Normal Parametersa,b Mean 0E-7

Std. Deviation 5.29565428

Most Extreme Differences

Absolute .455

Positive .455

Negative -.414

Kolmogorov-Smirnov Z 8.021

Asymp. Sig. (2-tailed) .000

a. Test distribution is Normal.

b. Calculated from data.

79

3. Uji Heteroskedastisitas

Coefficientsa


Coefficients

t Sig. Collinearity Statistics

B Std. Error Beta Tolerance VIF

1 (Constant) .751 .321 2.337 .020

Kepemilikan Manajerial -1.632 3.223 -.029 -.506 .613 1.000 1.000

a. Dependent Variable: absres2

4. Uji Otokorelasi

Runs Test

Unstandardized

Residual

Test Valuea -.32547

Cases < Test Value 155

Cases >= Test Value 156

Total Cases 311

Number of Runs 153

Z -.397


a. Median

5. Uji Koefisien Determinasi

Model Summary

Model R R Square Adjusted R

Square

Std. Error of the

Estimate

1 .019a .000 -.003 5.304216376

a. Predictors: (Constant), Kepemilikan Manajerial

80

6. Uji F

ANOVAa

Model Sum of Squares df Mean Square F Sig.

1

Regression 3.069 1 3.069 .109 .741b

Residual 8693.626 309 28.135

Total 8696.695 310

a. Dependent Variable: Kualitas Laba

b. Predictors: (Constant), Kepemilikan Manajerial

7. Uji t

Coefficientsa


Coefficients



1 (Constant) 5.133 .324 15.842 .000

Kepemilikan Manajerial -1.074 3.252 -.019 -.330 .741 1.000 1.000

a. Dependent Variable: Kualitas Laba

81

Hasil Output SPSS – Model 2

1. Uji Kesamaan Koefisien

Coefficientsa


Coefficients

t Sig.

B Std. Error Beta

1

(Constant) 2.497 .320 7.797 .000

DT1_KM -1.565 4.749 -.019 -.330 .742

DT1_KL -.127 .168 -.043 -.755 .451

DT2_KM -2.327 4.835 -.028 -.481 .631

DT2_KL .071 .096 .043 .740 .460

a. Dependent Variable: Q

2. Uji Normalitas

One-Sample Kolmogorov-Smirnov Test

Unstandardized

Residual

N 311

Normal Parametersa,b Mean 0E-7

Std. Deviation .84445330

Most Extreme Differences

Absolute .135

Positive .135

Negative -.080

Kolmogorov-Smirnov Z 2.375


a. Test distribution is Normal.

b. Calculated from data.

82

3. Uji Heteroskedastisitas

Coefficientsa


Coefficients



1

(Constant) .669 .044 15.071 .000

Kepemilikan Manajerial .337 .331 .058 1.019 .309 1.000 1.000

Kualitas Laba -.007 .006 -.066 -1.154 .249 1.000 1.000

a. Dependent Variable: absres

4. Uji Otokorelasi

Runs Test

Unstandardized

Residual

Test Valuea -.26706

Cases < Test Value 155

Cases >= Test Value 156

Total Cases 311

Number of Runs 165

Z .966


a. Median

5. Uji Koefisien Determinasi

Model Summary

Model R R Square Adjusted R

Square

Std. Error of the

Estimate

1 .130a .017 .010 .847190600

a. Predictors: (Constant), Kualitas Laba, Kepemilikan Manajerial

83

6. Uji F

ANOVAa

Model Sum of Squares df Mean Square F Sig.

1

Regression 3.788 2 1.894 2.639 .073b

Residual 221.061 308 .718

Total 224.850 310

a. Dependent Variable: Nilai Perusahaan

b. Predictors: (Constant), Kualitas Laba, Kepemilikan Manajerial

7. Uji Multikolinieritas dan Uji t

Coefficientsa

Model Unstandardized Coefficients

Standardized Coefficients



1

(Constant) .432 .070 6.203 .000

Kepemilikan Manajerial -.938 .520 -.102 -1.805 .072 1.000 1.000

Kualitas Laba -.013 .009 -.082 -1.455 .147 1.000 1.000

a. Dependent Variable: Nilai Perusahaan

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