DESCRIPTIVES VARIABLES=MANAJEMENLABA DEWANDIREKSI REPUTASIAUDIT LEVERAGE /STATISTICS=MEAN STDDEV MIN MAX.

Descriptives
Notes Output Created Comments Input Data C:\Documents and Settings\USER\My Documents\kompreee\LINA\DATA PALING BENER.sav Active Dataset Filter Weight Split File N of Rows in Working Data File Missing Value Handling Definition of Missing DataSet1 <none> <none> <none> 156 User defined missing values are treated as missing. Cases Used Syntax All non-missing data are used. DESCRIPTIVES VARIABLES=MANAJEMENLABA DEWANDIREKSI REPUTASIAUDIT LEVERAGE /STATISTICS=MEAN STDDEV MIN MAX. 19-Jan-2013 19:53:37

Resources

Processor Time Elapsed Time

00:00:00.000 00:00:00.000

[DataSet1] C:\Documents and Settings\USER\My Documents\kompreee\LINA\DATA PALING BENER.sav

Descriptive Statistics N MANAJEMEN LABA DEWAN DIREKSI REPUTASI AUDIT LEVERAGE Valid N (listwise) 156 156 156 156 156 Minimum -.66181 2 0 .02 Maximum .24644 12 1 2.79 Mean -.1758253 4.98 .46 .5408 Std. Deviation .15025420 2.102 .500 .34527

REGRESSION /MISSING LISTWISE /STATISTICS COEFF OUTS R ANOVA COLLIN TOL /CRITERIA=PIN(.05) POUT(.10) /NOORIGIN /DEPENDENT MANAJEMENLABA /METHOD=ENTER DEWANDIREKSI REPUTASIAUDIT LEVERAGE /RESIDUALS DURBIN /SAVE RESID.

Regression
Notes Output Created Comments Input Data C:\Documents and Settings\USER\My Documents\kompreee\LINA\DATA PALING BENER.sav Active Dataset Filter Weight Split File N of Rows in Working Data File Missing Value Handling Definition of Missing DataSet1 <none> <none> <none> 156 User-defined missing values are treated as missing. Cases Used Statistics are based on cases with no missing values for any variable used. Syntax REGRESSION /MISSING LISTWISE /STATISTICS COEFF OUTS R ANOVA COLLIN TOL /CRITERIA=PIN(.05) POUT(.10) /NOORIGIN /DEPENDENT MANAJEMENLABA /METHOD=ENTER DEWANDIREKSI REPUTASIAUDIT LEVERAGE /RESIDUALS DURBIN /SAVE RESID. 19-Jan-2013 19:53:59

Resources

Processor Time Elapsed Time Memory Required

00:00:00.156 00:00:00.094 2092 bytes

Additional Memory Required for Residual Plots Variables Created or Modified RES_1 Unstandardized Residual

0 bytes

[DataSet1] C:\Documents and Settings\USER\My Documents\kompreee\LINA\DATA PALING BENER.sav

Variables Entered/Removedb Variables Model 1 Variables Entered LEVERAGE, DEWAN DIREKSI, REPUTASI AUDITa a. All requested variables entered. b. Dependent Variable: MANAJEMEN LABA . Enter Removed Method

Model Summaryb Std. Error of the Model 1 R .307a R Square .094 Adjusted R Square .077 Estimate .14439254 Durbin-Watson 2.143

a. Predictors: (Constant), LEVERAGE, DEWAN DIREKSI, REPUTASI AUDIT b. Dependent Variable: MANAJEMEN LABA

ANOVAb Model 1 Regression Residual Total Sum of Squares .330 3.169 3.499 df 3 152 155 Mean Square .110 .021 F 5.280 Sig. .002a

a. Predictors: (Constant), LEVERAGE, DEWAN DIREKSI, REPUTASI AUDIT b. Dependent Variable: MANAJEMEN LABA

Coefficientsa Standardized Model Unstandardized Coefficients Coefficients t Sig. Collinearity Statistics

B 1 (Constant) DEWAN DIREKSI REPUTASI AUDIT LEVERAGE a. Dependent Variable: MANAJEMEN LABA -.125 .004 -.080 -.067

Std. Error .035 .006 .024 .034

Beta -3.550 .061 -.265 -.154 .766 -3.334 -1.992 .001 .445 .001 .048

Tolerance

VIF

.947 .945 .997

1.056 1.059 1.003

Collinearity Diagnosticsa Dimensi Model on Eigenvalue Condition Index (Constant) 1 1 2 3 4 3.259 .448 .225 .068 1.000 2.696 3.806 6.929 .01 .01 .04 .94 Variance Proportions DEWAN DIREKSI REPUTASI AUDIT .01 .00 .22 .76 .03 .87 .10 .00 LEVERAGE .02 .11 .68 .18

a. Dependent Variable: MANAJEMEN LABA

Residuals Statisticsa Minimum Predicted Value Maximum Mean 1.7582526E1 .38931060 9.50094704 E-17 1.821 2.696 .000 .000 1.000 .990 156 156 .14298837 156 .04615898 156 Std. Deviation N

-3.1621599E- -9.1747262E1 2

Residual

4.23645675E -1

Std. Predicted Value Std. Residual

-3.041 -2.934

a. Dependent Variable: MANAJEMEN LABA

NPAR TESTS /K-S(NORMAL)=RES_1 /MISSING ANALYSIS.

NPar Tests
Notes

[DataSet1] C:\Documents and Settings\USER\My Documents\kompreee\LINA\DATA PALING BENER.sav

One-Sample Kolmogorov-Smirnov Test Unstandardized Residual N Normal Parametersa Mean Std. Deviation Most Extreme Differences Absolute Positive Negative Kolmogorov-Smirnov Z Asymp. Sig. (2-tailed) a. Test distribution is Normal. 156 .0000000 .14298837 .098 .098 -.063 1.222 .101

COMPUTE ABSUD1=ABS(RES_1). EXECUTE. REGRESSION /MISSING LISTWISE /STATISTICS COEFF OUTS R ANOVA /CRITERIA=PIN(.05) POUT(.10) /NOORIGIN /DEPENDENT ABSUD1 /METHOD=ENTER DEWANDIREKSI REPUTASIAUDIT LEVERAGE.

Regression
Notes Output Created Comments Input Data C:\Documents and Settings\USER\My Documents\kompreee\LINA\DATA PALING BENER.sav Active Dataset Filter Weight Split File N of Rows in Working Data File DataSet1 <none> <none> <none> 156 19-Jan-2013 19:57:14

Missing Value Handling

Definition of Missing

User-defined missing values are treated as missing.

Cases Used

Statistics are based on cases with no missing values for any variable used.

Syntax

REGRESSION /MISSING LISTWISE /STATISTICS COEFF OUTS R ANOVA /CRITERIA=PIN(.05) POUT(.10) /NOORIGIN /DEPENDENT ABSUD1 /METHOD=ENTER DEWANDIREKSI REPUTASIAUDIT LEVERAGE.

Resources

Processor Time Elapsed Time Memory Required Additional Memory Required for Residual Plots

00:00:00.125 00:00:00.062 2124 bytes 0 bytes

[DataSet1] C:\Documents and Settings\USER\My Documents\kompreee\LINA\DATA PALING BENER.sav

Variables Entered/Removedb Variables Model 1 Variables Entered LEVERAGE, DEWAN DIREKSI, REPUTASI AUDITa a. All requested variables entered. b. Dependent Variable: ABSUD1 . Enter Removed Method

Model Summary Std. Error of the Model 1 R .127a R Square .016 Adjusted R Square -.003 Estimate .09541

a. Predictors: (Constant), LEVERAGE, DEWAN DIREKSI, REPUTASI AUDIT

ANOVAb Model 1 Regression Residual Total Sum of Squares .023 1.384 1.406 df 3 152 155 Mean Square .008 .009 F .837 Sig. .476a

a. Predictors: (Constant), LEVERAGE, DEWAN DIREKSI, REPUTASI AUDIT b. Dependent Variable: ABSUD1

Coefficientsa Standardized Model Unstandardized Coefficients B 1 (Constant) DEWAN DIREKSI REPUTASI AUDIT LEVERAGE a. Dependent Variable: ABSUD1 .118 -.004 -.010 .020 Std. Error .023 .004 .016 .022 -.080 -.053 .073 Coefficients Beta 5.073 -.968 -.639 .912 .000 .335 .524 .363 t Sig.