LAMPIRAN

Statistik Deskriptif

Descriptive Statistics

N Minimum Maximum Mean Std. Deviation

ln_abs_dacc 96 -3.83 6.93 2.1691 1.91698

inv 96 .25 1.00 .4830 .15263
ifrs 96 .00 1.00 .7500 .43529
Valid N (listwise) 96

Hasil Uji Normalitas

One-Sample Kolmogorov-Smirnov Test

ln_abs_dacc ln_abs_inv ifrs

N 96 96 96
Normal Parametersa Mean 2.1691 -.7687 .7500
Std. Deviation 1.91698 .27912 .43529
Most Extreme Differences Absolute .080 .268 .467
Positive .069 .268 .283
Negative -.080 -.242 -.467
Kolmogorov-Smirnov Z .782 2.629 4.577
Asymp. Sig. (2-tailed) .574 .000 .000

a. Test distribution is Normal.

Hasil Uji Multikolinieritas

Coefficientsa

Unstandardized Standardized
Coefficients Coefficients Collinearity Statistics

Model B Std. Error Beta t Sig. Tolerance VIF

1 (Constant) 3.118 .694 4.490 .000

ifrs -.670 .454 -.152 -1.474 .144 .978 1.023

inv -.924 1.296 -.074 -.713 .478 .978 1.023

a. Dependent Variable: ln_abs_dacc

Hasil Uji Autokorelasi

Model Summaryb

Std. Error of the

Model R R Square Adjusted R Square Estimate Durbin-Watson

1 .179a .032 .011 1.90632 1.335

a. Predictors: (Constant), inv, ifrs

b. Dependent Variable: ln_abs_dacc

Hasil Pengujian Heteroskedastisitas Menggunakan Uji Glejser

Coefficients(a)

Unstandardized Standardized
Coefficients Coefficients t Sig.
Model B Std. Error Beta B Std. Error
1 (Constant) 1,538 ,473 3,251 ,002
ifrs -,118 ,310 -,040 -,383 ,703
inv -,158 ,883 -,019 -,179 ,858
a Dependent Variable: absy

Hasil Pengujian Hipotesis

 Coefficientsa

Standardized
Unstandardized Coefficients Coefficients

Model B Std. Error Beta t Sig.

1 (Constant) 26.513 72.689 .365 .716

ifrs -76.096 36.733 -.213 -2.072 .041

inv 123.705 147.682 .121 .838 .404

ifrsinv -91.888 111.765 -.119 -.822 .413

a. Dependent Variable: dacc

Model Summary

Std. Error of the

Model R R Square Adjusted R Square Estimate

1 .228a .052 .021 154.06566

a. Predictors: (Constant), ifrsinv, ifrs, inv

ANOVAb

Model Sum of Squares df Mean Square F Sig.

1 Regression 119691.054 3 39897.018 1.681 .177a

Residual 2183732.870 92 23736.227

Total 2303423.924 95

a. Predictors: (Constant), ifrsinv, ifrs, inv

b. Dependent Variable: dacc