Magister Akuntansi - Institut Bisnis dan Informatika Kwik Kian Gie
LAMPIRAN
Peneliti (Tahun) “Judul”
NO
1 Bandyopadhyay, et al (2017)
“The predictive ability of
investment property fair value
adjustments under IFRS and the
role of accounting conservatism”
1
Lampiran 1
Matriks Penelitian Terdahulu
Variabel Proksi/ pengukuran variabel Data Result
Dependent : Dependent : Canadian - The significantly positive relation between
- Specify Stock Price - PRC : Market value on report date REITs : Pre BV and PRC (P < 0,05)
(PRC) of quarterly earnings deflated by IFRS ( 2008- - The significantly positive relation between
ending market value in quarter t-1 2010, IAS 40 FVADJ and PRC (P < 0,01)
(2011-2014), - The significantly positive relation between
Independent : 17 Company DIV and PRC (P < 0,05)
Independent : - BV : Prior quarterly period ending
- Book Value (BV) common equity deflated by ending
market value in quarter t-1
- FVADJ : Fair value revaluations
- Fair Value Adjustments deflated by ending market value in
(FVADJ) quarter t-1
- DIV : Current quarter's cash
- Dividends (DIV) dividends deflated by ending market
value in quarter t-1
 Magister Akuntansi - Institut Bisnis dan Informatika Kwik Kian Gie

2 Ishak, et al (2012) “Value Dependent : Dependent : Main Board - The NAV is strongly and positively
relevance of fair value model on - Share Prices (SP) - SP : SP1 Date of fiscal year end and Bursa correlated to SP (P < 0,01)
accounting for investment SP2 Date of 3 months after fiscal Malaysia as - The FVC is having insignificant
2

property FRS 140 year end date per year 2005- relationship with SP (P < 0,01)
2009 listing,
Independent : Independent : 61 Company
- Net Asset Value (NAV) - NAV : Net assets = (Total Assets –
Total liabilities) / no. of weighted
shares
- Fair Value Accounting - FVC : Fair value choice is a dummy
Choice (FVC) variable which take the value of 1 for
fair value model, 0 for cost model

3 Stella So and Malcolm Smith Dependent : Dependent : The Morgan - The coeficient of the interaction variable in
(2009) “Value-relevance of - Abnormal Return (AR) - AR : (is the three day buy and hold Stanley equation is positive and significant
presenting changes in fair value of abnormal return (adjusted for Capital - IPVC*AFTER is positive and significanty
investment properties in the dividends and share splits), for 3 International correlated to AR (P < 0,05) for short windows
income statement” month and 12 month (hereafter abnormal return
MSCI) Equity - IPVC*AFTER is positive and significanty
Independent : Independent : Hong Kong correlated to AR (P < 0,1) for long windows
Index Period abnormal return
 Magister Akuntansi - Institut Bisnis dan Informatika Kwik Kian Gie

- Gains or Losses in Fair - AFTER : dummy variable to 2003-2006, 92 - EARNB*AFTER is positive and
Value of Investment indicate whether HKAS 40 (2004) or Company significanty correlated to AR (P < 0,1) for
Properties (AFTER) SSAP13 (2000) long windows abnormal return
- Earnings Before Gains - EARNB : earnings before gains and - ΔEARNB *AFTER is (but not statistically
and Losses (EARNB) losses. In the case of HKAS 40 significant) correlated to AR for long
(2004) this is measured as earnings windows abnormal return
before gains and losses in fair value - All the coeficient are positive except that of
of investment properties IPVC which is negative but not statistically
- ΔEARNB is the difference between significant
- Difference Between EARNB in the current year and
Earnings Before Gains EARNB in the prior year, scaled by
and Losses Current Year the total market value at the first day
and Prior Year of the fifth month after the beginning
(ΔEARNB) of the accounting year.
- IPVC : gains and losses in fair value
of investment propertiesat the
-Investment Properties beginning of the accounting year.
Value Chain (IPVC) - FIRM SIZE : book value of the total
assets at the beginning of the
accounting year.
3

-Book Value of the Total - LEVERAGE : book value of debt to

Assets (FIRM SIZE) the total assets at the beginning of the
accounting year.
- Book Value of Debt to CCINDEX : the difference between
The Total Assets the CentaCity Index at the end and
(LEVERAGE) the beginning of the accounting year
-CentaCity Index
(CCINDEX)

4 Selas (2009) “The Value
Relevance Of
Investment Property Fair Value”
Model 2 : FAKTOR-FAKTOR YANG MEMPENGARUHI PEMILIHAN NILAI WAJAR UNTUK PROPERTI INVESTASI
1 Chen, et al (2013) “Earnings
management, firm location, and
financial reporting choice An
4
analysis of fair value reporting
for investment properties in an
emerging market”
Magister Akuntansi - Institut Bisnis dan Informatika Kwik Kian Gie
Dependent : Dependent : Index PSI - IP * Cost is positive and significanty (P <
- Share Price (P) - P : Share Price as of three months Geral 0,05)
after the fiscal year-end Portuguese - IP * FV is positive and significanty (P <
Independent : Independent : listed 0,01)
- Assets - Assets : total assets minus the total companies - IP_DFV_COST, is not statistically relevant
investment property period 2005 to at a significance level of 10%
- Investment Property - IP : the recognised amount of 2008, 60
(IP) investment property Company
- Liabilities : total liabilities of the
- Liabilities company
- NI : Net Income
- Net Income (NI) - DFV : Disclosed fair value of
- Disclosed Fair Value investment property under cost model
(DFV)
Dependent : Dependent : China Center - EM is significantly positive (P < 0,05)
- Fair Value (FV) - FV : Indicator variable, equal to 1 if for Economic - SIZE is significantly positive (P < 0,10)
firms choose fair value model; 0 Research - LEV is significantly positive (P < 0,01)
otherwise (CCER) - CFO is significantly negative
Independent : Independent : period of - PPE is significantly negative
- Earnings Management - EM : Square root of mean absolute 2007-2009, - RETURN is significantly negative
(EM) discretionary accruals 579 Company - LOSS is significantly negative
- Natural logarithm of - Size : Natural logarithm of firm’s - BIG is significantly negative
firm’s equity market equity market capitalization - MANAGER is significantly negative
capitalization (Size) - LEV : Total liabilities divided by - CHAIR CEO is significantly positive
- Leverage (LEV) firm’s equity market capitalization - DOM is significantly negative
- CFO : Cash flows from operations
divided by firm’s equity market
- Cash Flow From capitalization
Operation (CFO) - PPE : Total property, plant and
equipment divided by firm’s total
- Property, Plant and assets
Equipment (PPE) - RETURN : Total stock return
- Annual Stock Return
(RETURN)

2 Taplin, et al (2014) “The Use of
Fair Value and Historical Cost
Accounting for Investment
5
Properties in China”
Magister Akuntansi - Institut Bisnis dan Informatika Kwik Kian Gie
- Negative Net Income - LOSS : Indicator variable, equal to
(LOSS) one if firms have negative net income
year; 0 otherwise
- Firm is audited by Big4 - BIG : Indicator variable, equal to
Auditors (BIG) one if firms hire a BIG4 firm as
auditors; 0 otherwise
- Managerial - MANAGER : Indicator variable,
Shareholding equal to one if managers’ total
(MANAGER) shareholding is equal to or larger than
5%; 0 otherwise
- Ceo Duality (CHAIR - CHAIR CEO : Indicator variable,
CEO) equal to one if CEO is also the chair
of the board; 0 otherwise
- DOM : Indicator variable, equal to
- Largest Five Dominant one if firms’ largest five
Shareholding (DOM) shareholders’ total shareholdings are
equal or larger than 5%; 0 otherwise
Dependent : Dependent : Chinese - Correlations between independent variables
- Investment Property Investment Property Valuation Base : domestic stock were all low except for a tendency for real
Valuation Base was recorded as 1 (fair value) or 0 exchanges, the estate companies to be less likely to have
(historical cost) for each of these Shanghai internal executive directors and CEOs more
companies Stock likely to be listed internationally and be larger
Independent : Independent : Exchange and - Leverage: is no influence between
- Leverage - Leverage : book value of total Shenzhen leverage and the choice of fair value method
liabilities divided by book value of Stock -Earnings Management is significantly
total assets Exchange positive
- Earnings Management - Earnings Management : was Period 2008, (P < 0,05)
measured as one if this ratio was 96 Company - Listing Status are significant ( P< 0, 001)
above the mean and zero if below the -Internal executive directors and CEOs are
mean significant (P < 0,05)
- Listing Status - Listing Status : was defined as 1 if
the company was listed on an
international stock exchange in
addition to a domestic Chinese stock
exchange
- Internal executive - Internal executive directors and
directors and CEOs CEOs : the percentage of shares
outstanding that are held by executive
directors and CEOs at the end of the
 Magister Akuntansi - Institut Bisnis dan Informatika Kwik Kian Gie

fiscal year was attained, zero the

executive directors and CEOs
variable was measured as 1 when
directors and chief executives owned
shares and 0 otherwise.
- International operations : was
- International operations measured with a dummy variable
equal to 1 when the company
reported revenue from international
(non-Chinese) sources (0 otherwise)
and listing status equal to 1 when the
company was listed on an
international (non-Chinese) stock
exchange (0 otherwise)
Control Variabel :
- Size : size equals the logarithm
Control Variabel : (base 10) of total assets
- Size - Industry : equals 1 when the
company is a real estate company (0
- Industry otherwise)
6

3 Aria Farahmita, Sylvia Veronica
Siregar (2014) “Faktor-Faktor
Yang Mempengaruhi
Kemungkinan Perusahaan
Memilih Metode Nilai Wajar
Untuk Properti Investasi ”
7
Magister Akuntansi - Institut Bisnis dan Informatika Kwik Kian Gie
Dependent : Dependent : Terdaftar di -LEV berpengaruh negatif signifikan
- Fair Value (FV) - FV : probabilitas perusahaan BEI dan terhadap kemungkinan pilihan metode nilai
memilih metode nilai wajar, bernilai memiliki, wajar (P < 0,05)
= 1 jika perusahaan memilih metode melaporkan -LNTA tidak berpengaruh terhadap
nilai wajar, dan bernilai 0 jika aset properti kemungkinan pilihan metode nilai wajar
memilih menggunakan metode biaya investasi -MTB berpengaruh signifikan positif
Independent : Periode 2008- terhadap pilihan metode nilai wajar untuk
Independent : - LEV : tingkat utang perusahaan 2011, 108 mengukur properti investasi (P < 0,05)
- Leverage (LEV) yang diukur menggunakan rasio total Perusahaan -FV_GAIN tidak berpengaruh terhadap
debt dibagi dengan total aset di akhir kemungkinan pilihan metode nilai wajar
tahun untuk mengukur properti investasi
- LNT A : ukuran perusahaan yang -D_PROP berpengaruh negatif signifikan
- Ukuran Perusahaan diproksi dengan logaritma natural terhadap kemungkinan pilihan metode nilai
(LNT A) dari saldo akhir total aset perusahaan wajar (P < 0,05)
- MTB : informasi asimetri, yang
diproksi dengan market to book ratio
- Market To Book (MT (MTB) awal tahun
B) - FV_GAIN : keuntungan selisih
revaluasi nilai wajar periode berjalan
- Selisih Revaluasi Nilai kemudian dideflasi dengan saldo
Wajar (FV_GAIN) akhir Total Aset
- D_PROP : variabel indikator untuk
perusahaan yang termasuk ke dalam
- Variabel Indikator industriproperti dan real estat,
(D_PROP) bernilai = 1 jika perusahaan termasuk
dalam industri properti dan real estat,
dan bernilai = 0 jika lainnya

4 A. Quagli and F. Avallone (2010)
“Fair Value or Cost Model?
Drivers of Choice for IAS 40 in
the Real Estate Industry ”
8
Magister Akuntansi - Institut Bisnis dan Informatika Kwik Kian Gie
Dependent : Dependent : European real - The next factor is a positive influence
- Historical cost and uses - Choice : dependent variable equal estate between the ratio of Market to Book Value
IFRS = 1 to revalue to 2 if the firm i adopts fair value companies with the choice of fair value method, meaning
investment properties model under IAS 40 in first-time Finland, that the company choosing the fair value
and 0 without revaluating adoption (FTA), 1 if firm i adopts the France, method is a company with high information
(Choice) historical cost and uses IFRS1 to Germany, asymmetry level.
revalue investment properties and 0 if Greece, Italy, - Firm size negatively affects the choice of
the firm i adopts the historical cost Spain and fair value method which means in accordance
without revaluating Sweden period with the political cost hypothesis, ie the
Independent : 2005-2007, 76 company does not choose the fair value
Independent : - LEV : the average debt to asset ratio Companies method and apply the cost model to avoid the
- Leverage (LEV) for firm i, measured over two years regulator.
before FTA - Earnings Smoothing is a positive significant
- Size : log of the average total asset -Leverage is no significant
- Log For Total Asset over the two years before FTA
(Size) - MTBV : market-to-book value of
firm i calculated over the last month
- Market-to-Bookvalue of the FTA year since the market is
(MTBV) influenced by the IFRS immediately
after the FTA year
- SM : dummy variable coded 1 if
firm i has an earnings smoothing
- Earnings index . the average index of earnings
Smoothing(dummy) smoothing in country j (firm’s
(SM) country of domicile) and 0 otherwise
- CNT : dummy variable coded 1 if
firm i has an external market
Control Variabel : capitalization on GNP . the average
- Fnancial Market external market capitalization on
Development(dummy) GNP for his legal country of origin
(CNT) (from La Porta et al., 1997) and 0
otherwise
- EPRA : dummy variable coded 1 if
- European Public Real firm i is a member of the European
Estate Association Public Real Estate Association
(EPRA) (EPRA) and 0 otherwise
- ACT : ratio between total rents and
total operating income stimated over
 Magister Akuntansi - Institut Bisnis dan Informatika Kwik Kian Gie

- Firm Activity(ACT) the fiscal year preceding the IFRS

mandatory adoption
9
 Magister Akuntansi - Institut Bisnis dan Informatika Kwik Kian Gie

Lampiran 2

Proses Pemilihan Sample

Keterangan Jumlah
Perusahaan – Perusahaan yang terdaftar di BEI pada 147
tahun 2012-2017 yang melaporkan properti investasi
Dikurangi:
1. Perusahaan yang listing setelah tahun (32)
2011 (8)
2. Laporan keuangan perusahaan
menggunakan mata uang selain Rupiah
Jumlah Sampel Perusahaan 107
Daftar Perusahaan Sample

NO KODE NAMA PERUSAHAAN

1 CPRO Central Proteina Prima Tbk.
2 DSSA Dian Swastatika Sentosa Tbk.
3 KKGI Resource Alam Indonesia Tbk.
4 ARTI Ratu Prabu Energi Tbk.
5 ELSA Elnusa Tbk.
6 MEDC Medco Energi Internasional Tbk
7 TINS Timah Tbk.
8 CTTH Citatah Tbk.
9 MITI Mitra Investindo Tbk.
10 INTP Indocement Tunggal Prakarsa Tbk
11 SMGR Semen Indonesia (Persero) Tbk.
12 KIAS Keramika Indonesia Assosiasi Tbk.
13 CTBN Citra Tubindo Tbk.
14 GDST Gunawan Dianjaya Steel Tbk.
15 INAI Indal Aluminium Industry Tbk.
16 JPRS Jaya Pari Steel Tbk.
17 KRAS Krakatau Steel (Persero) Tbk.
18 LION Lion Metal Works Tbk.
19 LMSH Lionmesh Prima Tbk.
20 DPNS Duta Pertiwi Nusantara Tbk.
21 ETWA Eterindo Wahanatama Tbk.
22 SRSN Indo Acidatama Tbk.
23 JPFA Japfa Comfeed Indonesia Tbk.
24 ASII Astra International Tbk.
25 AUTO Astra Otoparts Tbk.
26 BRAM Indo Kordsa Tbk.
27 GJTL Gajah Tunggal Tbk.
28 IMAS Indomobil Sukses Internasional Tbk.
29 INDS Indospring Tbk.
30 LPIN Multi Prima Sejahtera Tbk
31 SMSM Selamat Sempurna Tbk.
32 RICY Ricky Putra Globalindo Tbk.
33 TFCO Tifico Fiber Indonesia Tbk.
34 KBLI KMI Wire & Cable Tbk.
35 SCCO Supreme Cable Manufacturing & Commerce Tbk.
36 INDF Indofood Sukses Makmur Tbk.
37 STTP Siantar Top Tbk.
38 HMSP H.M. Sampoerna Tbk.

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 Magister Akuntansi - Institut Bisnis dan Informatika Kwik Kian Gie

39 INAF Indofarma Tbk.

40 KAEF Kimia Farma Tbk.
41 KICI Kedaung Indah Can Tbk
42 MRAT Mustika Ratu Tbk.
43 APLN Agung Podomoro Land Tbk.
44 ASRI Alam Sutera Realty Tbk.
45 BIPP Bhuwanatala Indah Permai Tbk.
46 BKDP Bukit Darmo Property Tbk.
47 BKSL Sentul City Tbk.
48 BSDE Bumi Serpong Damai Tbk.
49 CTRA Ciputra Development Tbk.
50 DILD Intiland Development Tbk.
51 DUTI Duta Pertiwi Tbk.
52 ELTY Bakrieland Development Tbk.
53 FMII Fortune Mate Indonesia Tbk.
54 GPRA Perdana Gapuraprima Tbk.
55 JRPT Jaya Real Property Tbk.
56 KIJA Kawasan Industri Jababeka Tbk.
57 LPCK Lippo Cikarang Tbk.
58 LPKR Lippo Karawaci Tbk.
59 MKPI Metropolitan Kentjana Tbk.
60 MYRX Hanson International Tbk.
61 OMRE Indonesia Prima Property Tbk..
62 PLIN Plaza Indonesia Realty Tbk.
63 PWON Pakuwon Jati Tbk.
64 RDTX Roda Vivatex Tbk.
65 SCBD Danayasa Arthatama Tbk.
66 SMRA Summarecon Agung Tbk.
67 ADHI Adhi Karya (Persero) Tbk.
68 DGIK Nusa Konstruksi Enjiniring Tbk
69 PTPP PP (Persero) Tbk.
70 SSIA Surya Semesta Internusa Tbk.
71 TOTL Total Bangun Persada Tbk.
72 WIKA Wijaya Karya (Persero) Tbk.
73 CMNP Citra Marga Nusaphala Persada Tbk.
74 JSMR Jasa Marga (Persero) Tbk.
75 APOL Arpeni Pratama Ocean Line Tbk.
76 SMDR Samudera Indonesia Tbk.
77 GOLD Visi Telekomunikasi Infrastruktur Tbk.
78 TBIG Tower Bersama Infrastructure Tbk.
79 CFIN Clipan Finance Indonesia Tbk.
80 ASRM Asuransi Ramayana Tbk.
81 LPGI Lippo General Insurance Tbk.
82 MREI Maskapai Reasuransi Indonesia Tbk.
83 PNIN Paninvest Tbk.
84 GSMF Equity Development Investment Tbk.
85 SMMA Sinarmas Multiartha Tbk.
86 KONI Perdana Bangun Pusaka Tbk.
87 LTLS Lautan Luas Tbk.
88 TURI Tunas Ridean Tbk.
89 UNTR United Tractors Tbk.
90 ACES Ace Hardware Indonesia Tbk.
91 MAPI Mitra Adiperkasa Tbk.
92 BAYU Bayu Buana Tbk
93 JIHD Jakarta International Hotels & Development Tbk.
94 JSPT Jakarta Setiabudi Internasional Tbk.
95 KPIG MNC Land Tbk.
96 LPLI Star Pacific Tbk.

11
 Magister Akuntansi - Institut Bisnis dan Informatika Kwik Kian Gie

97 BMTR Global Mediacom Tbk.

98 GEMA Gema Grahasarana Tbk.
99 INPP Indonesian Paradise Property Tbk.
100 MAMI Mas Murni Indonesia Tbk.
101 PANR Panorama Sentrawisata Tbk.
102 PDES Destinasi Tirta Nusantara Tbk.
103 PJAA Pembangunan Jaya Ancol Tbk.
104 PNSE Pudjiadi & Sons Tbk.
105 TMPO Tempo Intimedia Tbk.
106 MLPL Multipolar Tbk.
107 POOL Pool Advista Indonesia Tbk.

Lampiran 3

Data Pooling Model 1

Coefficientsa
Model Unstandardized Coefficients Standardized t Sig.
Coefficients
B Std. Error Beta
(Constant) 1693,315 426,105 3,974 ,000
PMNW 1529,018 1138,053 ,150 1,344 ,180
D1 62,674 605,941 ,006 ,103 ,918
D2 363,030 611,200 ,033 ,594 ,553
D3 84,058 618,723 ,008 ,136 ,892
D4 430,860 624,792 ,039 ,690 ,491
1
D5 708,080 622,726 ,065 1,137 ,256
PMNW_D1 -245,125 1569,507 -,010 -,156 ,876
PMNW_D2 -320,763 1523,930 -,014 -,210 ,833
PMNW_D3 -371,850 1480,681 -,017 -,251 ,802
PMNW_D4 -955,786 1456,925 -,047 -,656 ,512
PMNW_D5 -746,298 1464,188 -,036 -,510 ,610
a. Dependent Variable: SP

Lampiran 4

Data Pooling Model 2

Coefficientsa

Model Unstandardized Coefficients Standardized t Sig.

Coefficients

B Std. Error Beta

1 (Constant) ,068 ,339 ,200 ,842

12
 Magister Akuntansi - Institut Bisnis dan Informatika Kwik Kian Gie

EM -,019 ,017 -,058 -1,068 ,286

LEVERAGE ,022 ,042 ,040 ,526 ,599

SIZE ,006 ,023 ,023 ,246 ,806

D1 -,006 ,494 -,005 -,012 ,991

D2 ,019 ,494 ,018 ,038 ,969

D3 -,075 ,481 -,070 -,157 ,875

D4 ,165 ,494 ,154 ,334 ,738

D5 ,075 ,485 ,070 ,155 ,876

EM_D1 ,157 ,092 ,071 1,696 ,090

EM_D3 -,036 ,081 -,018 -,445 ,657

EM_D4 -,002 ,036 -,002 -,044 ,965

EM_D5 ,011 ,035 ,014 ,305 ,761

LEVERAGE_D1 -,050 ,075 -,035 -,669 ,504

LEVERAGE_D2 -,045 ,075 -,032 -,602 ,548

LEVERAGE_D3 ,034 ,069 ,025 ,492 ,623

LEVERAGE_D4 -,034 ,058 -,033 -,589 ,556

LEVERAGE_D5 -,027 ,048 -,039 -,564 ,573

SIZE_D1 ,001 ,033 ,017 ,037 ,971

SIZE_D2 ,002 ,033 ,025 ,054 ,957

SIZE_D3 ,008 ,032 ,120 ,264 ,792

SIZE_D4 -,004 ,033 -,053 -,113 ,910

SIZE_D5 ,001 ,032 ,018 ,039 ,969

a. Dependent Variable: PMNW

Lampiran 5

Hasil Uji Regresi Linear Model 1

Model Summary
Model R R Square Adjusted R Square Std. Error of the
Estimate
1 ,012a ,000 -,001 4084,721044315
a. Predictors: (Constant), PMNW

ANOVAa
Model Sum of Squares df Mean Square F Sig.
Regression 1603595,734 1 1603595,734 ,096 ,757b
1 Residual 10678365446,315 640 16684946,010
Total 10679969042,050 641
a. Dependent Variable: SP

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 Magister Akuntansi - Institut Bisnis dan Informatika Kwik Kian Gie

b. Predictors: (Constant), PMNW

Coefficientsa
Model Unstandardized Standardized t Sig.
Coefficients Coefficients
B Std. Error Beta
(Constant) 2197,128 176,929 12,418 ,000
1
PMNW -133,118 429,391 -,012 -,310 ,757
a. Dependent Variable: SP

Lampiran 6

Hasil Uji Regresi Linear Model 2

ANOVA Table

Sum of df Mean F Sig.

Squares Square

(Combined) 3,812 33 ,116 ,810 ,767

Between
Groups Linearity ,250 1 ,250 1,755 ,186
PMNW *
Deviation from
EM 3,561 32 ,111 ,781 ,803
Linearity

Within Groups 86,682 608 ,143

Total 90,494 641

ANOVA Table

Sum of df Mean F Sig.

Squares Square

(Combined) 8,443 22 ,384 2,895 ,000

Linearity ,002 1 ,002 ,013 ,908

Between Groups
PMNW * Deviation
8,441 21 ,402 3,033 ,000
LEVERAGE from Linearity

Within Groups 82,050 619 ,133

Total 90,494 641

14
 Magister Akuntansi - Institut Bisnis dan Informatika Kwik Kian Gie

ANOVA Table

Sum of df Mean F Sig.

Squares Square

(Combined) 13,554 75 ,181 1,329 ,041

Between Linearity ,088 1 ,088 ,644 ,423

Groups Deviation from
PMNW * SIZE 13,467 74 ,182 1,339 ,038
Linearity

Within Groups 76,940 566 ,136

Total 90,494 641

Lampiran 7

Hasil Uji Kolmogorov-Smirnof Model 1

One-Sample Kolmogorov-Smirnov Test

SP PMNW
N 642 642
Mean 2174,52647975 ,17
Normal Parametersa,b
Std. Deviation 4081,840046146 ,376
Absolute ,301 ,505
Most Extreme
Positive ,269 ,505
Differences
Negative -,301 -,326
Kolmogorov-Smirnov Z 7,636 12,784
Asymp. Sig. (2-tailed) ,000 ,000
a. Test distribution is Normal.
b. Calculated from data.

Lampiran 8

Hasil Uji Kolmogorov-Smirnof Model 2

One-Sample Kolmogorov-Smirnov Test

Unstandardized Residual
N 642
Mean 0E-7
Normal Parametersa,b
Std. Deviation ,37509957
Absolute ,454
Most Extreme Differences Positive ,454
Negative -,304
Kolmogorov-Smirnov Z 11,512
Asymp. Sig. (2-tailed) ,000
a. Test distribution is Normal.
b. Calculated from data.

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 Magister Akuntansi - Institut Bisnis dan Informatika Kwik Kian Gie

Lampiran 9

Hasil Uji Multikolinearitas Model 1

Coefficientsa
Model Unstandardized Standardized t Sig. Collinearity Statistics
Coefficients Coefficients
B Std. Beta Tolerance VIF
Error
(Constant) 1948,593 179,770 10,839 ,000
1
PMNW 1107,884 401,665 ,109 2,758 ,006 1,000 1,000
a. Dependent Variable: SP

Lampiran 10

Hasil Uji Multikolinearitas Model 2

Coefficientsa
Model Unstandardized Standardized t Sig. Collinearity Statistics
Coefficients Coefficients
B Std. Beta Tolerance VIF
Error
(Constant) ,092 ,137 ,672 ,502
EM -,015 ,012 -,049 -1,234 ,217 ,982 1,018
1
LEV -,002 ,021 -,004 -,097 ,923 ,999 1,001
SIZE ,006 ,009 ,057 ,618 ,537 ,982 1,018
a. Dependent Variable: PMNW

Lampiran 11

Hasil Uji Heteroskedastisitas Model 1

Coefficientsa
Model Unstandardized Coefficients Standardized t Sig.
Coefficients
B Std. Error Beta
(Constant) 2490,058 142,934 17,421 ,000
1
PMNW -563,734 346,888 -,064 -1,625 ,105
a. Dependent Variable: RES_2

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 Magister Akuntansi - Institut Bisnis dan Informatika Kwik Kian Gie

Lampiran 12

Hasil Uji Heteroskedastisitas Model 2

Coefficientsa
Model Unstandardized Coefficients Standardized t Sig.
Coefficients
B Std. Error Beta
(Constant) ,178 ,090 1,976 ,049
EM -,016 ,008 -,081 -2,045 ,041
1
LEV -,004 ,013 -,011 -,284 ,777
SIZE ,007 ,006 ,050 1,2514 ,211
a. Dependent Variable: RES_2

Lampiran 13

Hasil Uji Autokorelasi Model 1

Runs Test
Unstandardized Residual
Test Valuea -1502,12758
Cases < Test Value 321
Cases >= Test Value 321
Total Cases 642
Number of Runs 292
Z -2,370
Asymp. Sig. (2-tailed) ,018
a. Median

Lampiran 14

Hasil Uji Autokorelasi Model 2

Runs Test
Unstandardized Residual
Test Valuea -,16919
Cases < Test Value 319
Cases >= Test Value 323
Total Cases 642
Number of Runs 279
Z -3,396
Asymp. Sig. (2-tailed) ,001
a. Median

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 Magister Akuntansi - Institut Bisnis dan Informatika Kwik Kian Gie

Lampiran 15

Hasil Uji Regresi Logistik Model 2

Model Summary
Step -2 Log likelihood Cox & Snell R Square Nagelkerke R Square
1 581,160a ,006 ,010
a. Estimation terminated at iteration number 6 because parameter estimates changed by less than
,001.

Hosmer and Lemeshow Test

Step Chi-square df Sig.
1 11,149 8 ,193

B S.E. Wald df Sig. Exp(B)

EM -,326 ,245 1,776 1 ,183 ,721

LEV -,008 ,154 ,003 1 ,960 ,992

Step 1a
SIZE ,037 ,064 ,345 1 ,557 1,038

Constant -2,069 ,979 4,470 1 ,034 ,126

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