Lampiran Output SPSS Uji Analisis Deskriptiv

Descriptive Statistics
N Minimum Maximum Mean Std. Deviation
CURRENT RATIO 342 ,01 15,17 2,5515 2,11785
DIRECTIONARY ACCRUAL 342 -1,1988 ,6719 -,006613 ,1464500
UKURAN PERUSAHAAN 342 10,95 14,49 12,4085 ,75859
RETURN SAHAM 342 -5,48 3,49 ,0662 ,64851
Valid N (listwise) 342

Lampiran Output SPSS Uji Normalitas Data

One-Sample Kolmogorov-Smirnov Test
CURRENT DIRECTIONARY UKURAN RETURN
RATIO ACCRUAL PERUSAHAAN SAHAM
N 342 342 342 342
Normal Parametersa,b Mean 2,5515 -,006613 12,4085 ,0662
Std. Deviation 2,11785 ,1464500 ,75859 ,64851
Most Extreme Differences Absolute ,202 ,134 ,078 ,187
Positive ,202 ,087 ,078 ,149
Negative -,171 -,134 -,042 -,187
Test Statistic ,202 ,134 ,078 ,187
Asymp. Sig. (2-tailed) ,212 ,014 ,120 ,321
a. Test distribution is Normal.
b. Calculated from data.
c. Lilliefors Significance Correction.

Lampiran Output SPSS Uji Muktikolinearitas

Model Summaryb
Adjusted R Std. Error of the
Model R R Square Square Estimate
1 ,938a ,802 ,768 2.56020940
a. Predictors: (Constant), UKURAN PERUSAHAAN, DIRECTIONARY
ACCRUAL, CURRENT RATIO
b. Dependent Variable: RETURN SAHAM
 ANOVAa
Model Sum of Squares df Mean Square F Sig.
1 Regression 4.697 3 1.566 6.494 .004a
Residual 3.857 16 .241
Total 8.554 19
a. Dependent Variable: RETURN SAHAM
b. Predictors: (Constant), UKURAN PERUSAHAAN, DIRECTIONARY ACCRUAL, CURRENT
RATIO

Coefficientsa
Unstandardized Standardized
Coefficients Coefficients Collinearity Statistics
Model B Std. Error Beta t Sig. Tolerance VIF
1 (Constant) 13.109 5.058 2.592 .014
Likuiditas .276 .061 .464 2.912 .006 ,906 1,104
Manajemen laba -.650 .490 -.760 -1.340 .001 ,984 1,016
UKURAN -,065 ,049 -,076 -1,340 ,181 ,904 1,107
PERUSAHAAN

X1 Z .594 .240 .2679 2.477 .019 .905 1.012

X2Z .014 .007 .2700 1.978 .057 .809 1.026
a. Dependent Variable: RETURN SAHAM

Collinearity Diagnosticsa
Variance Proportions
Condition CURRENT DIRECTIONARY UKURAN
Model Dimension Eigenvalue Index (Constant) RATIO ACCRUAL PERUSAHAAN
1 1 2,690 1,000 ,00 ,04 ,00 ,00
2 1,001 1,639 ,00 ,00 ,98 ,00
3 ,308 2,958 ,00 ,85 ,01 ,00
4 ,002 40,511 1,00 ,11 ,01 1,00
a. Dependent Variable: RETURN SAHAM