Descriptive Statistics

Minimum

Maximum

Mean

Std. Deviation

ROA

61

-7.0000

20.0000

4.934426

4.8472289

EPS

61

-25.0000

633.0000

68.901639

132.5794988

PER

61

-353.0000

687.0000

27.229508

107.4564087

NPM

61

-477.0000

258.0000

10.688525

93.4301060

RETURN

61

-70

188

31.00

58.052

IFRS

61

.74

.444

Valid N (listwise)

61

Regression

[DataSet1]

Variables Entered/Removed
Model
1

Variables Entered Variables Removed

IFRS, NPM, PER,
EPS

Method

. Enter

a. All requested variables entered.

Model Summaryb
Std. Error of the
Model
1

R Square
.314a

Adjusted R Square

.099

a. Predictors: (Constant), IFRS, NPM, PER, EPS

b. Dependent Variable: RETURN

.029

Estimate
45.351

Durbin-Watson
2.180

ANOVAb
Model
1

Sum of Squares
Regression

df

Mean Square

11725.722

2931.431

Residual

106946.839

52

2056.670

Total

118672.561

56

Sig.
.239a

1.425

a. Predictors: (Constant), IFRS, NPM, PER, EPS

b. Dependent Variable: RETURN

Coefficientsa
Standardized
Unstandardized Coefficients
Model
1

B
(Constant)

Std. Error

Coefficients
Beta

9.835

12.218

EPS

.062

.046

PER

.125

NPM
IFRS

Collinearity Statistics
t

Sig.

Tolerance

VIF

.805

.425

.183

1.334

.188

.919

1.088

.062

.267

2.005

.050

.978

1.022

-.046

.064

-.096

-.714

.479

.968

1.034

4.370

14.047

.042

.311

.757

.943

1.060

a. Dependent Variable: RETURN

Collinearity Diagnosticsa
Variance Proportions

Dimensio
Model

Eigenvalue

2.362

1.000

.04

.06

.03

.01

.04

1.020

1.521

.00

.08

.16

.62

.00

.943

1.583

.00

.09

.54

.28

.01

.540

2.091

.05

.76

.24

.08

.05

.135

4.189

.91

.00

.04

.01

.90

a. Dependent Variable: RETURN

Condition Index

(Constant)

EPS

PER

NPM

IFRS

Residuals Statisticsa
Minimum
Predicted Value

Maximum

Mean

Std. Deviation

4.75

99.68

21.25

14.470

57

-85.282

103.062

.000

43.701

57

Std. Predicted Value

-1.140

5.420

.000

1.000

57

Std. Residual

-1.881

2.273

.000

.964

57

Residual

a. Dependent Variable: RETURN

One-Sample Kolmogorov-Smirnov Test

Unstandardized
Residual
N

57

Normal Parametersa,,b

Mean

.0000

Std. Deviation
Most Extreme Differences

43.70086

Absolute

.069

Positive

.065

Negative

-.069

Kolmogorov-Smirnov Z

.520

Asymp. Sig. (2-tailed)

.950

a. Test distribution is Normal.

b. Calculated from data.

Regression
[DataSet1]

Variables Entered/Removed
Model
1

Variables Entered Variables Removed

IFRS, NPM, PER,
EPS

a. All requested variables entered.

Method

. Enter

Model Summary
Std. Error of the
Model

R Square
.328a

Adjusted R Square

.107

Estimate

.039

25.40076

a. Predictors: (Constant), IFRS, NPM, PER, EPS

ANOVAb
Model
1

Sum of Squares
Regression

df

Mean Square

4035.767

1008.942

Residual

33550.339

52

645.199

Total

37586.106

56

Sig.
1.564

.198a

a. Predictors: (Constant), IFRS, NPM, PER, EPS

b. Dependent Variable: abres

Coefficientsa
Standardized
Unstandardized Coefficients
Model
1

B
(Constant)

Std. Error
30.297

6.843

EPS

-.022

.026

PER

.025

NPM
IFRS
a. Dependent Variable: abres

Coefficients
Beta

Sig.
4.427

.000

-.113

-.830

.411

.035

.095

.717

.476

-.066

.036

-.246

-1.850

.070

8.006

7.868

.137

1.018

.314