DATASET ACTIVATE DataSet0.

DESCRIPTIVES VARIABLES=y x1 x2 x3 x4 x5
    /STATISTICS=MEAN STDDEV MIN MAX.

Descriptives

Notes

Output Created 27-Oct-2022 21:20:52

Comments
Input Active Dataset DataSet0
Filter <none>
Weight <none>
Split File <none>
N of Rows in Working Data 205
File
Missing Value Handling Definition of Missing User defined missing values are
treated as missing.
Cases Used All non-missing data are used.
Syntax DESCRIPTIVES VARIABLES=y x1 x2
x3 x4 x5
    /STATISTICS=MEAN STDDEV MIN
MAX.

Resources Processor Time 00:00:00.016

Elapsed Time 00:00:00.117

[DataSet0]

Descriptive Statistics

N Minimum Maximum Mean Std. Deviation

Earnings Magagement 205 - 160.767.297.9 - 47.236.643.457

227.980.100 21 10.537.716.582
.994
Financial Distress 205 -6567.00 673932.00 10887.2098 75545.95075
Kepemilikan Institusional 205 .00 302.00 71.8244 38.95118
Kepemilikan Managerial 205 .00 2979.00 36.5951 272.84303
Proporsi Dewan Komisaris 205 20.00 100.00 53.4341 13.77807
Independen
Komite Audit 205 17.00 167.00 65.7659 22.49322
Valid N (listwise) 205

REGRESSION
    /MISSING LISTWISE
    /STATISTICS COEFF OUTS BCOV R ANOVA COLLIN TOL
    /CRITERIA=PIN(.05) POUT(.10)
    /NOORIGIN
    /DEPENDENT y
    /METHOD=ENTER x1 x2 x3 x4 x5
    /SCATTERPLOT=(*SRESID ,*ZPRED)
    /RESIDUALS DURBIN
    /SAVE RESID.

Regression

Notes

Output Created 27-Oct-2022 21:21:55

Comments
Input Active Dataset DataSet0
Filter <none>
Weight <none>
Split File <none>
N of Rows in Working Data 205
File
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 BCOV
R ANOVA COLLIN TOL
    /CRITERIA=PIN(.05) POUT(.10)
    /NOORIGIN
    /DEPENDENT y
    /METHOD=ENTER x1 x2 x3 x4 x5
  
/SCATTERPLOT=(*SRESID ,*ZPRED)
    /RESIDUALS DURBIN
    /SAVE RESID.

Resources Processor Time 00:00:00.608

Elapsed Time 00:00:01.927
Memory Required 2684 bytes
Additional Memory Required 208 bytes
for Residual Plots
Variables Created or RES_1 Unstandardized Residual
Modified

[DataSet0]

Variables Entered/Removedb
Model Variables Variables
Entered Removed Method

1 Komite Audit, . Enter

Kepemilikan
Managerial,
Proporsi Dewan
dimen
Komisaris
sion0
Independen,
Financial
Distress,
Kepemilikan
Institusionala

a. All requested variables entered.

b. Dependent Variable: Earnings Magagement
 Model Summaryb

Model Adjusted R Std. Error of the

R R Square Square Estimate Durbin-Watson

dimen
1 .228 a
.052 .028 4.668E10 2.102
sion0

a. Predictors: (Constant), Komite Audit, Kepemilikan Managerial, Proporsi Dewan

Komisaris Independen, Financial Distress, Kepemilikan Institusional
b. Dependent Variable: Earnings Magagement

Coefficientsa

Model Standardized
Unstandardized Coefficients Coefficients

B Std. Error Beta

1 (Constant) 1.421E10 1.674E10

Financial Distress 19194.006 43866.125 .031

Kepemilikan Institusional -1.452E8 8.792E7 -.119

Kepemilikan Managerial 2.897E7 1.201E7 .167

Proporsi Dewan Komisaris -3.616E8 2.378E8 -.105

Independen

Komite Audit 5.678E7 1.536E8 .027

a. Dependent Variable: Earnings Magagement

Coefficientsa

Model Collinearity Statistics

t Sig. Tolerance VIF

1 (Constant) .849 .397

Financial Distress .438 .662 .973 1.028

Kepemilikan Institusional -1.651 .100 .911 1.098

Kepemilikan Managerial 2.412 .017 .995 1.005

Proporsi Dewan Komisaris -1.521 .130 .995 1.005

Independen

Komite Audit .370 .712 .894 1.118

a. Dependent Variable: Earnings Magagement

Coefficient Correlationsa
Model Proporsi Dewan
Kepemilikan Komisaris
Komite Audit Managerial Independen

1 Correlations Komite Audit 1.000 -.021 -.014

Kepemilikan Managerial -.021 1.000 -.041

Proporsi Dewan Komisaris -.014 -.041 1.000

Independen

Financial Distress -.152 .020 -.025

Kepemilikan Institusional -.286 .054 .049

Covariances Komite Audit 2.361E16 -3.849E13 -5.297E14

Kepemilikan Managerial -3.849E13 1.443E14 -1.169E14

Proporsi Dewan Komisaris -5.297E14 -1.169E14 5.655E16

Independen

Financial Distress -1.023E12 1.049E10 -2.559E11

Kepemilikan Institusional -3.857E15 5.728E13 1.030E15

a. Dependent Variable: Earnings Magagement

Coefficient Correlationsa

Model Financial Kepemilikan

Distress Institusional

1 Correlations Komite Audit -.152 -.286

Kepemilikan Managerial .020 .054

Proporsi Dewan Komisaris -.025 .049

Independen

Financial Distress 1.000 -.012

Kepemilikan Institusional -.012 1.000

Covariances Komite Audit -1.023E12 -3.857E15

Kepemilikan Managerial 1.049E10 5.728E13

Proporsi Dewan Komisaris -2.559E11 1.030E15

Independen

Financial Distress 1.924E9 -4.503E10

Kepemilikan Institusional -4.503E10 7.730E15

a. Dependent Variable: Earnings Magagement

ANOVAb

Model Sum of Squares df Mean Square F Sig.

1 Regression 2.374E22 5 4.748E21 2.179 .058a

Residual 4.337E23 199 2.179E21

 Total 4.574E23 204

a. Predictors: (Constant), Komite Audit, Kepemilikan Managerial, Proporsi Dewan Komisaris

Independen, Financial Distress, Kepemilikan Institusional
b. Dependent Variable: Earnings Magagement

Collinearity Diagnosticsa

Model Dimension Variance Proportions

Financial Kepemilikan
Eigenvalue Condition Index (Constant) Distress Institusional

1 1 3.776 1.000 .00 .00 .01

2 1.001 1.942 .00 .36 .00

dimen
3 .944 2.000 .00 .61 .00

4 .174 4.659 .02 .00 .85

dimensio n1

sion0

5 .079 6.901 .01 .02 .11

6 .025 12.213 .97 .01 .03

a. Dependent Variable: Earnings Magagement

Collinearity Diagnosticsa

Model Dimension Variance Proportions

Proporsi Dewan
Kepemilikan Komisaris
Managerial Independen Komite Audit

1 1 .00 .00 .01

2 .60 .00 .00

dimen
3 .39 .00 .00

4 .01 .07 .01

dimension1

sion0

5 .00 .19 .81

6 .00 .73 .18

a. Dependent Variable: Earnings Magagement

Residuals Statisticsa

Minimum Maximum Mean Std. Deviation N

Predicted Value -4.04E10 7.06E10 -1.05E10 1.079E10 205

Std. Predicted Value -2.771 7.518 .000 1.000 205
Standard Error of Predicted 3.420E9 3.556E10 6.638E9 4.451E9 205
Value
Adjusted Predicted Value -5.42E10 1.33E11 -1.07E10 1.277E10 205
Residual -2.149E11 1.527E11 .000 4.611E10 205
Std. Residual -4.604 3.272 .000 .988 205
Stud. Residual -4.624 3.289 .001 1.016 205
Deleted Residual -2.168E11 2.149E11 2.016E8 4.976E10 205
Stud. Deleted Residual -4.882 3.373 -.001 1.035 205
Mahal. Distance .100 117.384 4.976 13.549 205
Cook's Distance .000 2.050 .017 .152 205
Centered Leverage Value .000 .575 .024 .066 205

a. Dependent Variable: Earnings Magagement

Charts

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

Notes

Output Created 27-Oct-2022 21:22:25

Comments
Input Active Dataset DataSet0
Filter <none>
Weight <none>
Split File <none>
N of Rows in Working Data 205
File
Missing Value Handling Definition of Missing User-defined missing values are
treated as missing.
Cases Used Statistics for each test are based on all
cases with valid data for the variable(s)
used in that test.
Syntax NPAR TESTS
    /K-S(NORMAL)=RES_1
    /MISSING ANALYSIS.

Resources Processor Time 00:00:00.047

Elapsed Time 00:00:00.082

Number of Cases Alloweda 196608

a. Based on availability of workspace memory.

[DataSet0]

One-Sample Kolmogorov-Smirnov Test

Unstandardized
Residual

N 205
Normal Parameters a,b
Mean -.0000021
Std. Deviation 4.61070776E10
Most Extreme Differences Absolute .149
Positive .149
Negative -.145
Kolmogorov-Smirnov Z 2.138
Asymp. Sig. (2-tailed) .000

a. Test distribution is Normal.

b. Calculated from data.

DATASET ACTIVATE DataSet1.

DESCRIPTIVES VARIABLES=y x1 x2 x3 x4 x5
    /STATISTICS=MEAN STDDEV MIN MAX.

Descriptives

Notes

Output Created 27-Oct-2022 21:25:01

Comments
Input Active Dataset DataSet1
Filter <none>
Weight <none>
Split File <none>
N of Rows in Working Data 205
File
Missing Value Handling Definition of Missing User defined missing values are
treated as missing.
Cases Used All non-missing data are used.
Syntax DESCRIPTIVES VARIABLES=y x1 x2
x3 x4 x5
    /STATISTICS=MEAN STDDEV MIN
MAX.

Resources Processor Time 00:00:00.016

Elapsed Time 00:00:00.007

[DataSet1]

Descriptive Statistics

N Minimum Maximum Mean Std. Deviation

Earnings Magagement 205 - 23041652347 -112826312315 168.726.259.358                                           
7162871593 4
32
Financial Distress 205 -6567.00 673932.00 10887.2098 75545.95075
Kepemilikan Institusional 205 .00 302.00 71.8244 38.95118
Kepemilikan Managerial 204 .00 2979.00 36.7745 273.50212
Proporsi Dewan Komisaris 205 20.00 100.00 53.4341 13.77807
Independen
Komite Audit 205 17.00 167.00 65.7659 22.49322
Valid N (listwise) 204

REGRESSION
    /MISSING LISTWISE
    /STATISTICS COEFF OUTS BCOV R ANOVA COLLIN TOL
    /CRITERIA=PIN(.05) POUT(.10)
    /NOORIGIN
    /DEPENDENT y
    /METHOD=ENTER x1 x2 x3 x4 x5
    /SCATTERPLOT=(*SRESID ,*ZPRED)
    /RESIDUALS DURBIN
    /SAVE RESID.

Regression

Notes
Output Created 27-Oct-2022 21:25:31
Comments
Input Active Dataset DataSet1
Filter <none>
Weight <none>
Split File <none>
N of Rows in Working Data 205
File
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 BCOV
R ANOVA COLLIN TOL
    /CRITERIA=PIN(.05) POUT(.10)
    /NOORIGIN
    /DEPENDENT y
    /METHOD=ENTER x1 x2 x3 x4 x5
  
/SCATTERPLOT=(*SRESID ,*ZPRED)
    /RESIDUALS DURBIN
    /SAVE RESID.

Resources Processor Time 00:00:00.406

Elapsed Time 00:00:00.471
Memory Required 2684 bytes
Additional Memory Required 208 bytes
for Residual Plots
Variables Created or RES_1 Unstandardized Residual
Modified

[DataSet1]

Variables Entered/Removedb
Model Variables Variables
Entered Removed Method

1 Komite Audit, . Enter

Kepemilikan
Managerial,
Proporsi Dewan
dimen
Komisaris
sion0
Independen,
Financial
Distress,
Kepemilikan
Institusionala

a. All requested variables entered.

b. Dependent Variable: Earnings Magagement
 Model Summaryb

Model Adjusted R Std. Error of the

R R Square Square Estimate Durbin-Watson

dimen
1 .160 a
.026 .001 1.695E11 1.652
sion0

a. Predictors: (Constant), Komite Audit, Kepemilikan Managerial, Proporsi Dewan

Komisaris Independen, Financial Distress, Kepemilikan Institusional
b. Dependent Variable: Earnings Magagement

ANOVAb

Model Sum of Squares df Mean Square F Sig.

1 Regression 1.488E23 5 2.976E22 1.036 .397a

Residual 5.687E24 198 2.872E22

Total 5.836E24 203

a. Predictors: (Constant), Komite Audit, Kepemilikan Managerial, Proporsi Dewan Komisaris

Independen, Financial Distress, Kepemilikan Institusional
b. Dependent Variable: Earnings Magagement

Coefficientsa

Model Standardized
Unstandardized Coefficients Coefficients

B Std. Error Beta

1 (Constant) -1.410E11 6.097E10

Financial Distress 103510.132 159246.719 .046

Kepemilikan Institusional 2.599E8 3.216E8 .059

Kepemilikan Managerial -6.174E7 4.361E7 -.100

Proporsi Dewan Komisaris -4.043E8 8.635E8 -.033

Independen

Komite Audit 4.864E8 5.578E8 .065

a. Dependent Variable: Earnings Magagement

Coefficientsa

Model Collinearity Statistics

t Sig. Tolerance VIF

1 (Constant) -2.312 .022

Financial Distress .650 .516 .973 1.028

 Kepemilikan Institusional .808 .420 .913 1.096

Kepemilikan Managerial -1.416 .158 .995 1.005

Proporsi Dewan Komisaris -.468 .640 .995 1.005

Independen

Komite Audit .872 .384 .896 1.116

a. Dependent Variable: Earnings Magagement

Coefficient Correlationsa

Model Proporsi Dewan

Kepemilikan Komisaris
Komite Audit Managerial Independen

1 Correlations Komite Audit 1.000 -.021 -.014

Kepemilikan Managerial -.021 1.000 -.041

Proporsi Dewan Komisaris -.014 -.041 1.000

Independen

Financial Distress -.152 .020 -.024

Kepemilikan Institusional -.282 .056 .052

Covariances Komite Audit 3.112E17 -5.030E14 -6.855E15

Kepemilikan Managerial -5.030E14 1.902E15 -1.528E15

Proporsi Dewan Komisaris -6.855E15 -1.528E15 7.457E17

Independen

Financial Distress -1.348E13 1.384E11 -3.369E12

Kepemilikan Institusional -5.058E16 7.812E14 1.436E16

a. Dependent Variable: Earnings Magagement

Coefficient Correlationsa

Model Financial Kepemilikan

Distress Institusional

1 Correlations Komite Audit -.152 -.282

Kepemilikan Managerial .020 .056

Proporsi Dewan Komisaris -.024 .052

Independen

Financial Distress 1.000 -.011

Kepemilikan Institusional -.011 1.000

Covariances Komite Audit -1.348E13 -5.058E16

Kepemilikan Managerial 1.384E11 7.812E14

Proporsi Dewan Komisaris -3.369E12 1.436E16

Independen
 Financial Distress 2.536E10 -5.870E11

Kepemilikan Institusional -5.870E11 1.034E17

a. Dependent Variable: Earnings Magagement

Collinearity Diagnosticsa

Model Dimension Variance Proportions

Financial Kepemilikan
Eigenvalue Condition Index (Constant) Distress Institusional

1 1 3.778 1.000 .00 .00 .01

2 1.001 1.943 .00 .36 .00

dimen
3 .944 2.000 .00 .61 .00

4 .171 4.694 .02 .00 .85

dimensio n1

sion0

5 .080 6.893 .01 .02 .11

6 .025 12.218 .97 .01 .03

a. Dependent Variable: Earnings Magagement

Collinearity Diagnosticsa

Model Dimension Variance Proportions

Proporsi Dewan
Kepemilikan Komisaris
Managerial Independen Komite Audit

1 1 .00 .00 .01

2 .60 .00 .00

dimen
3 .39 .00 .00

4 .01 .07 .01

dimension1

sion0

5 .00 .19 .81

6 .00 .73 .18

a. Dependent Variable: Earnings Magagement

Residuals Statisticsa

Minimum Maximum Mean Std. Deviation N

Predicted Value -3.12E11 6.73E9 -1.13E11 2.708E10 204

Std. Predicted Value -7.364 4.420 .000 1.000 204
Standard Error of Predicted 1.245E10 1.291E11 2.415E10 1.622E10 204
Value
Adjusted Predicted Value -4.15E11 9.70E10 -1.12E11 3.230E10 204
Residual -5.892E11 3.551E11 .000 1.674E11 204
Std. Residual -3.477 2.095 .000 .988 204
Stud. Residual -3.498 2.140 -.001 1.006 204
Deleted Residual -5.965E11 3.890E11 -4.536E8 1.750E11 204
Stud. Deleted Residual -3.602 2.159 -.004 1.016 204
Mahal. Distance .101 116.808 4.975 13.532 204
Cook's Distance .000 .615 .009 .052 204
Centered Leverage Value .000 .575 .025 .067 204

a. Dependent Variable: Earnings Magagement

Charts

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

Notes

Output Created 27-Oct-2022 21:25:52

Comments
Input Active Dataset DataSet1
Filter <none>
Weight <none>
Split File <none>
N of Rows in Working Data 205
File
Missing Value Handling Definition of Missing User-defined missing values are
treated as missing.
Cases Used Statistics for each test are based on all
cases with valid data for the variable(s)
used in that test.
Syntax NPAR TESTS
    /K-S(NORMAL)=RES_1
    /MISSING ANALYSIS.

Resources Processor Time 00:00:00.015

Elapsed Time 00:00:00.011

Number of Cases Allowed a

196608

a. Based on availability of workspace memory.

[DataSet1]

One-Sample Kolmogorov-Smirnov Test

Unstandardized
Residual

N 204
Normal Parameters a,b
Mean -.0000275
Std. Deviation 1.67371576E11
Most Extreme Differences Absolute .167
Positive .125
Negative -.167
Kolmogorov-Smirnov Z 2.385
Asymp. Sig. (2-tailed) .000

a. Test distribution is Normal.

b. Calculated from data.

DATASET ACTIVATE DataSet2.

DESCRIPTIVES VARIABLES=y x1 x2 x3 x4 x5
    /STATISTICS=MEAN STDDEV MIN MAX.

Descriptives

Notes

Output Created 27-Oct-2022 21:27:45

Comments
Input Active Dataset DataSet2
Filter <none>
Weight <none>
Split File <none>
N of Rows in Working Data 205
File
Missing Value Handling Definition of Missing User defined missing values are
treated as missing.
Cases Used All non-missing data are used.
Syntax DESCRIPTIVES VARIABLES=y x1 x2
x3 x4 x5
    /STATISTICS=MEAN STDDEV MIN
MAX.

Resources Processor Time 00:00:00.015

Elapsed Time 00:00:00.007

[DataSet2]

Descriptive Statistics

N Minimum Maximum Mean Std. Deviation

Earnings Magagement 205 19.00 252.00 106.0732 48.85863

Financial Distress 205 -6567.00 673932.00 10887.2098 75545.95075
Kepemilikan Institusional 205 .00 302.00 71.8244 38.95118
Kepemilikan Managerial 203 .00 2979.00 36.9557 274.16600
Proporsi Dewan Komisaris 205 20.00 100.00 53.4341 13.77807
Independen
Komite Audit 205 17.00 167.00 65.7659 22.49322
Valid N (listwise) 203

REGRESSION
    /MISSING LISTWISE
    /STATISTICS COEFF OUTS BCOV R ANOVA COLLIN TOL
    /CRITERIA=PIN(.05) POUT(.10)
    /NOORIGIN
    /DEPENDENT y
    /METHOD=ENTER x1 x2 x3 x4 x5
    /SCATTERPLOT=(*SRESID ,*ZPRED)
    /RESIDUALS DURBIN
    /SAVE RESID.

Regression

Notes

Output Created 27-Oct-2022 21:27:59

Comments
Input Active Dataset DataSet2
Filter <none>
Weight <none>
Split File <none>
N of Rows in Working Data 205
File
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 BCOV
R ANOVA COLLIN TOL
    /CRITERIA=PIN(.05) POUT(.10)
    /NOORIGIN
    /DEPENDENT y
    /METHOD=ENTER x1 x2 x3 x4 x5
  
/SCATTERPLOT=(*SRESID ,*ZPRED)
    /RESIDUALS DURBIN
    /SAVE RESID.

Resources Processor Time 00:00:00.343

Elapsed Time 00:00:00.338
Memory Required 2684 bytes
Additional Memory Required 208 bytes
for Residual Plots
Variables Created or RES_1 Unstandardized Residual
Modified

[DataSet2]

Variables Entered/Removedb
Model Variables Variables
Entered Removed Method

1 Komite Audit, . Enter

Kepemilikan
Managerial,
Proporsi Dewan
dimen
Komisaris
sion0
Independen,
Financial
Distress,
Kepemilikan
Institusionala

a. All requested variables entered.

b. Dependent Variable: Earnings Magagement
 Model Summaryb

Model Adjusted R Std. Error of the

R R Square Square Estimate Durbin-Watson

dimen
1 .119 a
.014 -.011 49.34052 2.079
sion0

a. Predictors: (Constant), Komite Audit, Kepemilikan Managerial, Proporsi Dewan

Komisaris Independen, Financial Distress, Kepemilikan Institusional
b. Dependent Variable: Earnings Magagement

ANOVAb

Model Sum of Squares df Mean Square F Sig.

1 Regression 6857.587 5 1371.517 .563 .728a

Residual 479593.990 197 2434.487

Total 486451.576 202

a. Predictors: (Constant), Komite Audit, Kepemilikan Managerial, Proporsi Dewan Komisaris

Independen, Financial Distress, Kepemilikan Institusional
b. Dependent Variable: Earnings Magagement

Coefficientsa

Model Standardized
Unstandardized Coefficients Coefficients

B Std. Error Beta

1 (Constant) 127.052 17.768

Financial Distress -1.650E-6 .000 -.003

Kepemilikan Institusional -.012 .094 -.009

Kepemilikan Managerial .002 .013 .012

Proporsi Dewan Komisaris -.071 .251 -.020

Independen

Komite Audit -.246 .163 -.113

a. Dependent Variable: Earnings Magagement

Coefficientsa

Model Collinearity Statistics

t Sig. Tolerance VIF

1 (Constant) 7.151 .000

Financial Distress -.036 .972 .973 1.028

 Kepemilikan Institusional -.126 .900 .911 1.097

Kepemilikan Managerial .164 .870 .995 1.005

Proporsi Dewan Komisaris -.284 .777 .995 1.005

Independen

Komite Audit -1.512 .132 .895 1.117

a. Dependent Variable: Earnings Magagement

Coefficient Correlationsa

Model Proporsi Dewan

Kepemilikan Komisaris
Komite Audit Managerial Independen

1 Correlations Komite Audit 1.000 -.020 -.013

Kepemilikan Managerial -.020 1.000 -.040

Proporsi Dewan Komisaris -.013 -.040 1.000

Independen

Financial Distress -.151 .020 -.024

Kepemilikan Institusional -.284 .055 .051

Covariances Komite Audit .026 -4.190E-5 -.001

Kepemilikan Managerial -4.190E-5 .000 .000

Proporsi Dewan Komisaris -.001 .000 .063

Independen

Financial Distress -1.141E-6 1.174E-8 -2.851E-7

Kepemilikan Institusional -.004 6.586E-5 .001

a. Dependent Variable: Earnings Magagement

Coefficient Correlationsa

Model Financial Kepemilikan

Distress Institusional

1 Correlations Komite Audit -.151 -.284

Kepemilikan Managerial .020 .055

Proporsi Dewan Komisaris -.024 .051

Independen

Financial Distress 1.000 -.012

Kepemilikan Institusional -.012 1.000

Covariances Komite Audit -1.141E-6 -.004

Kepemilikan Managerial 1.174E-8 6.586E-5

Proporsi Dewan Komisaris -2.851E-7 .001

Independen
 Financial Distress 2.150E-9 -5.042E-8

Kepemilikan Institusional -5.042E-8 .009

a. Dependent Variable: Earnings Magagement

Collinearity Diagnosticsa

Model Dimension Variance Proportions

Financial Kepemilikan
Eigenvalue Condition Index (Constant) Distress Institusional

1 1 3.778 1.000 .00 .00 .01

2 1.001 1.942 .00 .36 .00

dimen
3 .944 2.001 .00 .61 .00

4 .172 4.683 .02 .00 .85

dimensio n1

sion0

5 .080 6.891 .01 .02 .11

6 .025 12.198 .97 .01 .03

a. Dependent Variable: Earnings Magagement

Collinearity Diagnosticsa

Model Dimension Variance Proportions

Proporsi Dewan
Kepemilikan Komisaris
Managerial Independen Komite Audit

1 1 .00 .00 .01

2 .60 .00 .00

dimen
3 .39 .00 .00

4 .01 .07 .01

dimension1

sion0

5 .00 .20 .81

6 .00 .73 .18

a. Dependent Variable: Earnings Magagement

Residuals Statisticsa

Minimum Maximum Mean Std. Deviation N

Predicted Value 77.7030 119.5914 106.2266 5.82653 203

Std. Predicted Value -4.895 2.294 .000 1.000 203
Standard Error of Predicted 3.633 37.587 7.050 4.729 203
Value
Adjusted Predicted Value 27.6491 156.5372 106.0212 8.79900 203
Residual -91.46472 150.60985 .00000 48.72605 203
Std. Residual -1.854 3.052 .000 .988 203
Stud. Residual -1.861 3.081 .001 1.005 203
Deleted Residual -117.53724 153.39354 .20538 50.96747 203
Stud. Deleted Residual -1.873 3.150 .003 1.012 203
Mahal. Distance .100 116.228 4.975 13.496 203
Cook's Distance .000 .910 .009 .069 203
Centered Leverage Value .000 .575 .025 .067 203

a. Dependent Variable: Earnings Magagement

Charts

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

Notes

Output Created 27-Oct-2022 21:29:18

Comments
Input Active Dataset DataSet2
Filter <none>
Weight <none>
Split File <none>
N of Rows in Working Data 205
File
Missing Value Handling Definition of Missing User-defined missing values are
treated as missing.
Cases Used Statistics for each test are based on all
cases with valid data for the variable(s)
used in that test.
Syntax NPAR TESTS
    /K-S(NORMAL)=RES_1
    /MISSING ANALYSIS.

Resources Processor Time 00:00:00.016

Elapsed Time 00:00:00.014

Number of Cases Allowed a

196608

a. Based on availability of workspace memory.

[DataSet2]

One-Sample Kolmogorov-Smirnov Test

Unstandardized
Residual

N 203
Normal Parameters a,b
Mean .0000000
Std. Deviation 48.72604716
Most Extreme Differences Absolute .099
Positive .099
Negative -.046
Kolmogorov-Smirnov Z 1.414
Asymp. Sig. (2-tailed) .037

a. Test distribution is Normal.

b. Calculated from data.