LAMPIRAN

LAMPIRAN 1
 DATA HIPOTESIS 1 – EMG

TAHUN 2018
NO KODE REV DUM CAPR TOBQ
1 BISI -0,0085 1 0,2201 1,9385
2 BWPT -0,1101 1 1,6364 0,9650
3 GZCO -0,0585 1 1,3731 0,7352
4 JAWA 0,1281 0 1,3278 0,9512
5 PALM -0,2308 1 1,8102 1,1196
6 DSFI 0,1216 0 0,2498 1,0314
7 ELSA 0,1240 0 0,2620 0,8501
8 RUIS 0,0621 0 0,2874 0,7922
9 ANTM 0,2999 0 0,7974 0,9413
10 CITA 0,4416 0 0,2770 2,3717
11 DKFT 0,9639 0 2,6615 1,2400
12 TINS 0,0788 0 0,2792 0,9332
13 ZINC 0,2383 0 0,3916 0,6149
14 CTTH 0,0818 0 0,7684 0,7471
15 SMCB 0,0438 0 1,4906 1,4301
16 SMGR 0,0427 0 1,0672 1,6906
17 WSBP 0,0516 0 0,5908 1,1402
18 ARNA 0,0560 0 0,4035 2,1931
19 IKAI -0,0716 1 78,5349 1,9531
20 MARK 0,1327 0 0,4632 5,0193
21 MLIA -0,0514 1 0,7310 0,6041
22 BAJA 0,0214 0 0,1533 1,1388
23 BTON 0,1255 0 1,8501 0,9192
24 GDST 0,0447 0 0,5967 0,9731
25 INAI 0,0618 0 0,2013 0,9658
26 ISSP 0,0863 0 0,6529 0,6440
27 JKSW -1,8735 1 186,1009 -1,5476
28 LION 0,0838 0 0,2088 0,7882
29 AGII 0,0522 0 2,3322 0,8310
30 ETWA -0,3347 1 0,5238 0,8346
31 INCI 0,1349 0 0,4754 0,4706
32 MOLI 0,0218 0 0,5946 0,3913
33 SRSN 0,0616 0 0,3731 0,8565
34 AKPI 0,0630 1 0,7016 0,7643
35 APLI 0,2276 0 0,5832 0,3569
36 IMPC 0,0680 0 0,5428 2,2972
37 PBID 0,0960 0 0,1248 0,4213
38 TRST 0,0481 0 0,9638 0,7400
39 CPIN 0,0386 0 0,2166 0,7108
40 JPFA 0,0603 0 0,2333 0,6681
41 MAIN 0,0907 0 0,3121 0,6354
42 SIPD 0,1051 0 0,2818 1,2432
43 TIRT 0,1175 0 0,2474 0,9743
44 FASW 0,1318 0 0,7309 0,6259
45 KDSI 0,0157 0 0,2234 0,8775
46 SWAT 0,1110 0 1,5933 1,0308
47 INCF 0,1152 0 0,1598 1,2796
48 KRAH 0,0506 0 0,5175 1,2941
49 ASII 0,0648 0 0,2414 0,5038
50 AUTO -5,9456 1 227847,4336 0,7416
51 IMAS 0,0561 0 0,4036 0,7624
52 PRAS 0,2174 0 1,6794 0,6556
53 BELL 0,0998 0 0,2881 1,1705
54 RICY 0,1196 0 0,1490 0,7790
55 TRIS 0,0462 0 0,1416 0,8013
56 BATA 0,0080 0 0,2418 1,1411
57 JECC 0,1668 0 0,1836 0,7556
58 JSKY -1,1245 1 3,0418 2,3497
59 ADES -0,0055 1 0,5561 1,0589
60 BTEK 0,0014 0 1,8658 1,6912
61 BUDI 0,0063 0 0,7347 0,7632
62 CAMP 0,0074 0 0,2232 2,2279
63 CLEO 0,1310 0 0,6623 4,2671
64 DLTA 0,0603 0 0,1010 0,1860
65 HOKI 0,0731 0 0,1841 2,4642
66 ICBP 0,0330 0 0,2796 0,3746
67 IIKP -0,0802 1 5,1149 22,8486
68 MGNA 0,1125 0 0,3682 1,1643
 69 MLBI 0,0321 0 0,4176 0,6076
70 MYOR 0,0629 0 0,1770 0,8512
71 PANI 0,2001 0 0,0680 1,2159
72 PCAR 0,1150 0 0,0706 5,2046
73 PSDN -0,0208 1 0,2012 1,0481
74 SKLT 0,0581 0 0,3093 0,5599
75 STTP 0,0002 0 0,3877 0,5610
76 GGRM 0,0603 0 0,2378 2,6810
77 HMSP 0,0323 0 0,0683 1,1823
78 RMBA 0,0343 0 0,2379 1,2157
79 WIIM -0,0214 1 0,2277 0,4452
80 DVLA 0,0329 0 0,2323 0,4172
81 KAEF 0,0866 0 0,3527 0,7932
82 KLBF 0,0188 0 0,2967 4,0965
83 MERK 0,0218 0 0,3052 0,7347
84 PYFA 0,0504 0 0,3609 0,8906
85 SIDO 0,0308 0 0,5621 3,9279
86 KINO 0,0579 0 0,3942 0,4023
87 MBTO -0,1631 1 0,2673 0,7278
88 MRAT -0,0595 1 0,1988 0,4350
89 UNVR 0,0063 0 0,2542 0,7932
90 LMPI 0,0445 0 0,5720 0,7645
91 WOOD 0,0833 0 0,9198 1,3113
92 HRTA 0,0437 0 0,0335 1,0741
93 ARMY 0,0289 0 0,0122 9,2209
94 BIPP 0,0794 0 1,1616 0,6613
95 COWL -0,3416 1 0,8688 1,2995
96 CTRA 0,0757 0 0,4060 1,0505
97 DUTI 0,1123 0 0,1425 0,3196
98 GAMA 0,0662 0 0,6193 0,5853
99 GPRA 0,0747 0 0,0976 0,6020
100 GWSA 0,1991 0 1,6572 0,2235
101 LAND 0,0265 0 0,1972 3,8562
102 LPCK 0,1679 0 0,0426 0,2097
103 LPKR 0,0734 0 0,4332 0,6054
104 MTSM 0,0576 0 1,0370 0,8718
105 MYRX 0,1362 0 0,0045 1,1462
106 POLL 0,3225 0 0,0183 0,8579
107 PWON 0,0905 0 0,2447 1,5815
108 RDTX 0,0055 0 0,0393 0,0902
109 RISE 0,0384 0 2,0218 2,3379
110 SCBD 0,0179 0 0,4234 0,2540
111 SMDM 0,0705 0 0,5586 0,3989
112 SMRA 0,0016 0 0,0665 1,1096
113 ADHI 0,0141 0 0,1005 0,9846
114 WIKA 0,0757 0 0,1501 0,9691
115 WSKT 0,0331 0 0,1453 0,7870
116 KOPI -0,3686 1 0,1855 3,9112
117 TGRA 0,0800 0 5,9877 4,6695
118 EXCL 0,0012 0 1,6025 0,7184
119 FREN 0,0704 0 3,0503 1,0424
120 TNCA 0,0872 0 0,0325 1,9466
121 TRUK 0,8282 0 0,8191 0,3623
122 BUKK 0,2802 1 0,2388 0,6596
123 APII 0,1100 0 0,8050 0,8108
124 BMSR 0,0900 0 0,0075 1,0669
125 BOGA 0,2432 0 0,4200 4,7918
126 CARS 0,0599 0 0,1148 0,8397
127 EPMT 0,0202 0 0,0590 0,3114
128 INTA 0,1283 0 0,3191 1,2794
129 INTD 0,1901 0 0,0371 3,6583
130 KONI 0,1003 0 0,1391 1,4511
131 LTLS 0,0305 0 0,2688 0,8044
132 SDPC 0,0514 0 0,0084 0,9069
133 TGKA 0,1099 0 0,0073 0,7303
134 TURI 0,0161 0 0,1688 0,5210
135 UNTR 0,1175 0 0,2905 1,3859
136 WAPO 0,1242 0 0,1714 0,6359
137 ACES 0,0860 0 0,0613 0,6907
138 CSAP 0,0529 0 0,1265 1,0807
139 ERAA 0,1565 0 0,0159 0,6251
140 GLOB -0,0821 1 0,0055 -5,8968
141 MAPA 0,0900 0 0,0954 0,6471
142 MAPI 0,0646 0 0,1835 1,5648
 143 MCAS 0,3790 0 0,0185 0,4545
144 MIDI 0,0397 0 0,1493 0,8443
145 NFCX 0,2774 0 0,0019 0,4940
146 RALS 0,0089 0 0,2028 2,1580
147 RANC 0,0317 0 0,1084 0,9616
148 SONA 0,0966 0 0,0872 0,4058
149 TELE 0,0217 1 0,0043 1,3612
150 BAYU 0,0507 0 0,0259 0,5312
151 FAST 0,0549 0 0,0810 0,5962
152 HOME -0,2279 1 6,1901 1,2999
153 JGLE -0,0595 1 7,2472 0,7025
154 MABA -0,2495 1 4,6515 2,1728
155 MAPB 0,0895 0 0,3634 2,6920
156 MINA 0,0685 0 2,1109 39,2099
157 NUSA 0,0511 0 2,9773 0,3952
158 PGLI -0,0067 1 1,0983 1,8755
159 PJAA 0,0151 0 1,5780 0,5588
160 PTSP 0,0676 0 0,2815 0,2765
161 PZZA 0,0721 0 0,2404 1,7126
162 SHID 0,0499 0 5,8303 0,4014
163 BLTZ 0,1444 0 1,1327 0,3652
164 EMTK 0,0719 0 0,2811 0,2334
165 FILM 0,2815 0 2,4321 4,7451
166 JTPE 0,0126 0 0,3449 1,1608
167 KBLV -0,0375 1 0,8464 0,9753
168 DNET 0,3622 0 6,4400 0,6981
169 BNBR 0,1329 0 0,6970 1,0538
170 DYAN 0,0801 0 0,6451 0,6097
171 MFMI 0,0405 0 1,7927 2,0419

 DATA HIPOTESIS 1 – NON EMG

TAHUN 2018
NO KODE REV DUM CAPR TOBQ
 1 AALI 0,0425 0 0,0492 1,1116
2 DSNG -0,0349 1 0,6297 1,0152
3 LSIP -0,0714 1 1,5509 0,2569
4 SGRO -0,0522 1 0,6615 0,6023
5 SIMP -0,0474 1 1,4141 0,6815
6 SMAR 0,0248 0 0,7839 0,5861
7 SSMS 0,0588 0 1,2341 0,6499
8 TBLA -0,0178 1 0,7462 0,9868
9 UNSP 0,1130 0 3,8120 0,9123
10 BOSS 0,1136 0 0,8019 1,2338
11 FIRE 0,6463 0 0,1687 18,7827
12 PKPK -0,2131 1 5,9303 1,0551
13 INTP 0,0223 0 0,9636 1,0240
14 SMBR 0,1094 0 2,0105 3,4307
15 AMFG 0,0582 0 1,3369 0,5925
16 KIAS 0,0340 0 1,2913 1,0810
17 ALMI 0,1035 0 0,1456 0,9741
18 LMSH 0,0293 0 0,2231 0,5188
19 PICO 0,0165 0 0,1841 0,8140
20 EKAD 0,0604 0 0,5024 0,8551
21 MDKI 0,0351 0 1,4868 0,8211
22 IGAR 0,0087 0 0,1662 0,8010
23 TALF 0,0596 0 0,7704 0,6738
24 CPRO 0,0507 0 0,5691 1,3503
25 KBRI -1,7003 1 356,1598 0,8398
26 SPMA 0,0575 0 0,5722 0,6801
27 KMTR -0,0761 1 0,0811 1,1478
28 AMIN 0,0314 0 0,4121 1,5554
29 BOLT 0,0543 0 0,5230 2,1699
30 INDS 0,0862 0 0,5084 0,1748
31 LPIN -0,0339 1 0,0526 0,4364
32 SMSM 0,0710 0 0,1905 0,5161
33 HDTX -0,3890 1 0,7785 1,5412
34 MYTX 0,1519 0 1,1371 0,9770
35 SSTM 0,0767 0 0,6511 1,3586
36 STAR 0,0612 0 2,1256 0,8491
37 BIMA -0,0219 1 0,0811 0,5359
38 KBLI 0,1240 0 0,2248 0,7545
39 KBLM 0,0099 0 0,5581 0,5709
40 SCCO 0,0652 0 0,3262 0,3016
41 VOKS 0,0751 0 0,1612 1,0836
42 ALTO 0,0443 0 3,0426 1,4412
43 CEKA -0,0694 1 0,0551 0,7320
44 INDF 0,0194 0 0,5775 1,3294
45 ROTI 0,0455 0 0,8032 2,0187
46 SKBM 0,0257 0 0,2982 0,9826
47 ULTJ 0,0498 0 0,2655 2,6464
48 INAF -0,0103 1 0,3118 0,7739
49 TSPC 0,0231 0 0,2252 0,3892
50 TCID -0,0093 1 0,3770 0,3352
51 CINT -0,0042 1 0,6936 0,7463
52 KICI -0,1156 1 0,4952 0,8944
53 APLN -0,1457 1 0,8805 0,6869
54 ASRI 0,0064 0 0,3344 0,8344
55 BAPA -0,2128 1 0,0449 0,6534
56 BCIP 0,0259 0 0,1679 0,6669
57 BEST -0,0191 1 0,1879 0,6435
58 BKDP -0,0782 1 0,2655 0,9299
59 BKSL -0,0909 1 0,1639 0,7239
60 BSDE -0,1934 1 0,1021 0,8823
61 CITY -0,0629 1 0,0267 2,4158
62 DART -0,0702 1 9,4247 0,9713
63 DILD 0,0640 0 0,0928 0,7633
64 DMAS -0,1105 1 0,3019 1,0569
65 EMDE -0,2412 1 0,1118 1,0189
66 FMII 0,0885 0 0,0055 2,3063
67 FORZ -0,0835 1 0,0075 3,0683
68 GMTD 0,0293 0 0,0082 0,3914
69 JRPT -0,0137 1 0,0573 1,3238
70 KIJA -0,0431 1 0,8287 0,9600
71 MDLN -0,1774 1 0,6437 0,7375
72 OMRE -0,0815 1 0,4332 0,1683
73 RBMS 0,1256 0 1,3086 0,6276
74 RODA -0,0912 1 0,0345 1,8176
 75 ACST 0,0901 0 0,2027 0,8523
76 JKON 0,0596 0 0,1448 1,8203
77 SSIA 0,0510 0 0,3401 0,7077
78 WEHA 0,0629 0 1,1949 0,9451
79 CENT 0,0537 0 3,2476 0,9315
80 OASA -0,1462 1 0,0254 2,7192
81 AKRA -2,8902 1 0,2090 85,8662
82 CLPI 0,1195 0 0,1661 0,6372
83 CNKO 0,2204 0 0,1600 166,3346
84 MICE 0,0488 0 0,6217 0,5679
85 SPTO 0,0249 0 0,3477 1,2897
86 TRIL -0,5467 1 9,5761 0,5106
87 WICO -0,0090 1 0,0498 2,2034
88 KIOS 0,3564 0 0,0010 1,2660
89 KOIN 0,0376 0 0,0134 1,1455
90 MPPA -0,0700 1 0,1027 0,9959
91 ARTA -0,0042 1 3,0390 0,2836
92 BUVA 0,2877 0 3,1312 0,7620
93 DFAM 0,1027 0 1,0645 5,2767
94 INPP 0,1102 0 2,0321 1,4823
95 JIHD 0,0263 0 0,6998 0,4174
96 KPIG 0,0244 0 3,9744 0,8492
97 MAMI 0,0302 0 4,2164 0,9717
98 MAMIP 0,0302 0 4,2164 0,3514
99 NASA 0,2168 0 5,9577 1,2133
100 PANR 0,0066 0 0,3415 0,7860
101 PDES 0,0058 0 0,3963 0,7782
102 PUDP -0,1971 1 1,9816 0,6256
103 ABBA -0,1000 1 0,1609 1,1244
104 LINK 0,0402 0 1,2253 0,2355
105 LPLI 1,0352 0 0,0127 0,3252
106 MSKY -0,0120 1 1,4727 0,8582
107 HEAL 0,0576 0 0,8686 0,4504
108 MIKA 0,0363 0 0,7615 0,5802
109 SAME 0,0891 0 2,1921 1,7821
110 SILO 0,0508 0 0,6840 0,2545
111 SRAJ 0,1059 0 2,1823 1,1641
 112 ATIC 0,0729 0 0,0982 1,1985
113 LMAS -0,0540 1 0,2012 0,8235
114 MLPT 0,0560 0 0,2301 1,3906
115 MLPL -0,0568 1 0,1704 0,6970
116 PLAS -0,3655 1 0,0646 0,4972
117 GEMA 0,1239 0 0,2664 1,1228

LAMPIRAN 2
 DATA HIPOTESIS 2
TAHUN 2018
FA FA FA FA
DU FAC FA
NO KODE REV CAPR TOBQ CT CT CT CT
M T3 CT6
1 2 4 5
1 BISI -0.0085 1 0.2201 1.9385 3 6 33% 3 33.3 5
2 AALI 0.0425 0 0.0492 1.1116 4 6 50% 6 33.3 8
 3 BWPT -0.1101 1 1.6364 0.9650 5 7 40% 7 33.3 6
4 DSNG -0.0349 1 0.6297 1.0152 8 6 38% 5 33.3 6
5 GZCO -0.0585 1 1.3731 0.7352 3 6 33% 3 33.3 12
6 JAWA 0.1281 0 1.3278 0.9512 6 6 33% 3 33.3 6
7 LSIP -0.0714 1 1.5509 0.2569 3 6 33% 3 100 5
8 PALM -0.2308 1 1.8102 1.1196 5 6 40% 12 33.3 4
9 SGRO -0.0522 1 0.6615 0.6023 4 7 50% 3 33.3 4
10 SIMP -0.0474 1 1.4141 0.6815 6 12 33% 16 100 10
11 SMAR 0.0248 0 0.7839 0.5861 7 9 43% 16 100 10
12 SSMS 0.0588 0 1.2341 0.6499 8 6 25% 12 100 8
13 TBLA -0.0178 1 0.7462 0.9868 3 6 33% 10 33.3 4
14 UNSP 0.1130 0 3.8120 0.9123 5 6 40% 12 100 5
15 DSFI 0.1216 0 0.2498 1.0314 4 6 25% 23 33.3 4
16 BOSS 0.1136 0 0.8019 1.2338 6 6 33% 36 33.3 0
17 FIRE 0.6463 0 0.1687 18.7827 3 5 33% 11 33.3 4
18 ELSA 0.1240 0 0.2620 0.8501 5 13 40% 36 100 12
19 PKPK -0.2131 1 5.9303 1.0551 3 6 33% 12 100 4
20 RUIS 0.0621 0 0.2874 0.7922 3 6 33% 12 100 4
21 ANTM 0.2999 0 0.7974 0.9413 5 12 40% 37 25 28
22 CITA 0.4416 0 0.2770 2.3717 3 6 33% 12 100 4
23 DKFT 0.9639 0 2.6615 1.2400 3 4 33% 12 100 12
24 TINS 0.0788 0 0.2792 0.9332 3 4 33% 4 100 2
25 ZINC 0.2383 0 0.3916 0.6149 5 12 40% 13 25 18
26 CTTH 0.0818 0 0.7684 0.7471 4 12 50% 12 100 4
27 INTP 0.0223 0 0.9636 1.0240 7 6 43% 14 33.3 4
28 SMBR 0.1094 0 2.0105 3.4307 5 11 40% 21 100 4
29 SMCB 0.0438 0 1.4906 1.4301 7 5 29% 12 100 5
30 SMGR 0.0427 0 1.0672 1.6906 7 11 29% 37 33.3 10
31 WSBP 0.0516 0 0.5908 1.1402 5 12 60% 14 100 24
32 AMFG 0.0582 0 1.3369 0.5925 6 7 33% 13 33.3 13
33 ARNA 0.0560 0 0.4035 2.1931 4 6 50% 21 100 11
34 IKAI -0.0716 1 78.53 1.9531 3 8 33% 14 100 5
35 KIAS 0.0340 0 1.2913 1.0810 7 6 29% 12 100 6
36 MARK 0.1327 0 0.4632 5.0193 2 6 50% 12 33.3 5
37 MLIA -0.0514 1 0.7310 0.6041 5 6 40% 12 100 12
38 ALMI 0.1035 0 0.1456 0.9741 4 32 50% 38 100 4
39 BAJA 0.0214 0 0.1533 1.1388 3 4 33% 6 33.3 6
40 BTON 0.1255 0 1.8501 0.9192 2 6 50% 12 33.3 4
41 GDST 0.0447 0 0.5967 0.9731 3 8 33% 20 33.3 4
42 INAI 0.0618 0 0.2013 0.9658 3 32 33% 38 100 4
43 ISSP 0.0863 0 0.6529 0.6440 5 12 20% 13 33.3 12
44 JKSW -1.8735 1 186.10 -1.5476 2 8 50% 12 100 4
45 LION 0.0838 0 0.2088 0.7882 4 6 25% 12 100 6
46 LMSH 0.0293 0 0.2231 0.5188 3 6 33% 12 100 4
47 PICO 0.0165 0 0.1841 0.8140 3 6 33% 12 100 6
48 AGII 0.0522 0 2.3322 0.8310 5 4 20% 12 33.3 6
49 EKAD 0.0604 0 0.5024 0.8551 2 6 50% 6 100 4
50 ETWA -0.3347 1 0.5238 0.8346 4 9 25% 12 100 6
51 INCI 0.1349 0 0.4754 0.4706 3 6 33% 12 100 4
52 MDKI 0.0351 0 1.4868 0.8211 5 4 40% 12 33.3 9
53 MOLI 0.0218 0 0.5946 0.3913 7 6 29% 12 33.3 6
54 SRSN 0.0616 0 0.3731 0.8565 3 8 27% 12 33.3 4
55 AKPI 0.0630 1 0.7016 0.7643 6 4 33% 3 100 4
56 APLI 0.2276 0 0.5832 0.3569 3 12 33% 12 100 4
57 IGAR 0.0087 0 0.1662 0.8010 3 5 33% 12 100 4
58 IMPC 0.0680 0 0.5428 2.2972 2 6 50% 12 100 4
59 PBID 0.0960 0 0.1248 0.4213 2 9 50% 12 33.3 4
60 TALF 0.0596 0 0.7704 0.6738 3 6 33% 12 100 4
61 TRST 0.0481 0 0.9638 0.7400 3 6 33% 8 33.3 6
62 CPIN 0.0386 0 0.2166 0.7108 3 6 33% 12 33.3 38
63 CPRO 0.0507 0 0.5691 1.3503 6 12 33% 23 33.3 14
64 JPFA 0.0603 0 0.2333 0.6681 3 6 100% 12 33.3 8
65 MAIN 0.0907 0 0.3121 0.6354 5 4 60% 12 100 4
66 SIPD 0.1051 0 0.2818 1.2432 3 6 33% 16 100 4
67 TIRT 0.1175 0 0.2474 0.9743 3 6 33% 12 100 5
68 FASW 0.1318 0 0.7309 0.6259 3 9 33% 21 100 14
69 KBRI -1.7003 1 356.16 0.8398 2 4 50% 4 100 5
70 KDSI 0.0157 0 0.2234 0.8775 3 6 33% 12 100 12
71 SPMA 0.0575 0 0.5722 0.6801 5 5 80% 18 33.3 7
72 SWAT 0.1110 0 1.5933 1.0308 2 6 50% 12 33.3 4
73 INCF 0.1152 0 0.1598 1.2796 2 6 50% 12 100 4
74 KMTR -0.0761 1 0.0811 1.1478 8 5 63% 12 33.3 4
75 AMIN 0.0314 0 0.4121 1.5554 2 6 50% 12 100 4
76 KRAH 0.0506 0 0.5175 1.2941 3 8 67% 20 100 4
77 ASII 0.0648 0 0.2414 0.5038 12 6 25% 33 100 7
78 AUTO -5.9456 1 227847 0.7416 8 6 63% 29 100 7
79 BOLT 0.0543 0 0.5230 2.1699 3 6 67% 12 33.3 9
80 IMAS 0.0561 0 0.4036 0.7624 7 6 43% 12 33.3 5
 81 INDS 0.0862 0 0.5084 0.1748 3 6 33% 4 33.3 2
82 LPIN -0.0339 1 0.0526 0.4364 3 4 67% 12 100 4
83 PRAS 0.2174 0 1.6794 0.6556 3 6 33% 12 100 6
84 SMSM 0.0710 0 0.1905 0.5161 2 12 50% 24 100 5
85 BELL 0.0998 0 0.2881 1.1705 3 12 33% 12 33.3 4
86 HDTX -0.3890 1 0.7785 1.5412 3 6 33% 12 33.3 4
87 MYTX 0.1519 0 1.1371 0.9770 3 6 33% 12 100 4
88 RICY 0.1196 0 0.1490 0.7790 3 6 33% 12 100 4
89 SSTM 0.0767 0 0.6511 1.3586 5 8 40% 12 33.3 6
90 STAR 0.0612 0 2.1256 0.8491 2 6 50% 13 33.3 4
91 TRIS 0.0462 0 0.1416 0.8013 3 11 33% 12 100 4
92 BATA 0.0080 0 0.2418 1.1411 3 6 33% 4 100 5
93 BIMA -0.0219 1 0.0811 0.5359 3 4 67% 12 100 8
94 JECC 0.1668 0 0.1836 0.7556 4 6 50% 45 100 6
95 KBLI 0.1240 0 0.2248 0.7545 6 6 33% 12 33.3 4
96 KBLM 0.0099 0 0.5581 0.5709 3 12 67% 24 100 4
97 SCCO 0.0652 0 0.3262 0.3016 3 6 33% 12 100 4
98 VOKS 0.0751 0 0.1612 1.0836 2 3 100% 11 100 5
99 JSKY -1.1245 1 3.0418 2.3497 3 6 33% 12 100 4
100 ADES -0.0055 1 0.5561 1.0589 3 6 33% 39 100 4
101 ALTO 0.0443 0 3.0426 1.4412 2 6 50% 12 100 4
102 BTEK 0.0014 0 1.8658 1.6912 3 12 33% 12 33.3 4
103 BUDI 0.0063 0 0.7347 0.7632 3 6 33% 12 100 4
104 CAMP 0.0074 0 0.2232 2.2279 3 6 33% 12 33.3 4
105 CEKA -0.0694 1 0.0551 0.7320 3 6 33% 15 33.3 4
106 CLEO 0.1310 0 0.6623 4.2671 3 6 33% 12 33.3 4
107 DLTA 0.0603 0 0.1010 0.1860 5 8 40% 27 100 3
108 HOKI 0.0731 0 0.1841 2.4642 3 6 33% 12 100 6
109 ICBP 0.0330 0 0.2796 0.3746 6 12 100% 19 100 5
110 IIKP -0.0802 1 5.1149 22.8486 3 6 33% 12 100 4
111 INDF 0.0194 0 0.5775 1.3294 3 7 33% 15 33.3 5
112 MGNA 0.1125 0 0.3682 1.1643 2 12 50% 12 100 4
113 MLBI 0.0321 0 0.4176 0.6076 6 6 50% 12 100 5
114 MYOR 0.0629 0 0.1770 0.8512 5 6 40% 12 100 5
115 PANI 0.2001 0 0.0680 1.2159 2 2 50% 3 100 1
116 PCAR 0.1150 0 0.0706 5.2046 2 6 50% 12 33.3 3
117 PSDN -0.0208 1 0.2012 1.0481 6 6 33% 12 33.3 4
118 ROTI 0.0455 0 0.8032 2.0187 3 6 33% 12 33.3 4
119 SKBM 0.0257 0 0.2982 0.9826 3 6 33% 12 100 4
120 SKLT 0.0581 0 0.3093 0.5599 3 6 33% 12 100 4
121 STTP 0.0002 0 0.3877 0.5610 3 12 33% 12 100 4
122 ULTJ 0.0498 0 0.2655 2.6464 3 6 33% 12 100 4
123 GGRM 0.0603 0 0.2378 2.6810 4 5 50% 12 100 9
124 HMSP 0.0323 0 0.0683 1.1823 6 6 33% 12 100 5
125 RMBA 0.0343 0 0.2379 1.2157 3 6 67% 12 33.3 4
126 WIIM -0.0214 1 0.2277 0.4452 3 1 200% 12 33.3 7
127 DVLA 0.0329 0 0.2323 0.4172 7 1 43% 12 100 4
128 INAF -0.0103 1 0.3118 0.7739 3 10 33% 39 100 13
129 KAEF 0.0866 0 0.3527 0.7932 5 6 40% 12 100 4
130 KLBF 0.0188 0 0.2967 4.0965 6 6 33% 24 100 4
131 MERK 0.0218 0 0.3052 0.7347 2 6 50% 13 100 4
132 PYFA 0.0504 0 0.3609 0.8906 4 6 50% 12 100 4
133 SIDO 0.0308 0 0.5621 3.9279 5 10 40% 10 100 4
134 TSPC 0.0231 0 0.2252 0.3892 5 6 60% 12 33.3 4
135 KINO 0.0579 0 0.3942 0.4023 4 12 50% 12 100 4
136 MBTO -0.1631 1 0.2673 0.7278 3 4 33% 12 100 4
137 MRAT -0.0595 1 0.1988 0.4350 3 5 33% 12 100 6
138 TCID -0.0093 1 0.3770 0.3352 5 10 40% 14 100 13
139 UNVR 0.0063 0 0.2542 0.7932 5 6 20% 21 100 4
140 CINT -0.0042 1 0.6936 0.7463 2 12 50% 12 100 12
141 KICI -0.1156 1 0.4952 0.8944 2 4 50% 12 33.3 4
142 LMPI 0.0445 0 0.5720 0.7645 2 6 50% 12 33.3 12
143 WOOD 0.0833 0 0.9198 1.3113 3 1 100% 12 100 4
144 HRTA 0.0437 0 0.0335 1.0741 3 2 33% 12 33.3 8
145 APLN -0.1457 1 0.8805 0.6869 2 10 50% 16 100 15
146 ARMY 0.0289 0 0.0122 9.2209 4 3 25% 3 100 4
147 ASRI 0.0064 0 0.3344 0.8344 2 6 50% 12 33.3 12
148 BAPA -0.2128 1 0.0449 0.6534 3 6 33% 12 33.3 4
149 BCIP 0.0259 0 0.1679 0.6669 4 6 50% 16 100 4
150 BEST -0.0191 1 0.1879 0.6435 5 5 40% 24 100 4
151 BIPP 0.0794 0 1.1616 0.6613 3 6 33% 36 33.3 4
152 BKDP -0.0782 1 0.2655 0.9299 2 6 50% 12 33.3 4
153 BKSL -0.0909 1 0.1639 0.7239 4 9 50% 20 100 14
154 BSDE -0.1934 1 0.1021 0.8823 5 9 40% 12 100 4
155 CITY -0.0629 1 0.0267 2.4158 3 2 33% 3 100 4
156 COWL -0.3416 1 0.8688 1.2995 3 6 33% 12 33.3 4
157 CTRA 0.0757 0 0.4060 1.0505 8 8 63% 12 100 8
158 DART -0.0702 1 9.4247 0.9713 3 6 33% 12 100 6
159 DILD 0.0640 0 0.0928 0.7633 6 7 33% 38 100 13
160 DMAS -0.1105 1 0.3019 1.0569 6 6 33% 13 33.3 6
161 DUTI 0.1123 0 0.1425 0.3196 3 5 33% 12 100 6
162 EMDE -0.2412 1 0.1118 1.0189 5 17 40% 21 50 5
163 FMII 0.0885 0 0.0055 2.3063 3 6 33% 52 100 5
164 FORZ -0.0835 1 0.0075 3.0683 2 6 50% 36 33.3 4
165 GAMA 0.0662 0 0.6193 0.5853 2 4 50% 4 33.3 4
166 GMTD 0.0293 0 0.0082 0.3914 10 6 40% 14 100 4
167 GPRA 0.0747 0 0.0976 0.6020 3 6 33% 12 33.3 4
168 GWSA 0.1991 0 1.6572 0.2235 3 6 33% 12 33.3 4
169 JRPT -0.0137 1 0.0573 1.3238 5 6 40% 12 100 4
170 KIJA -0.0431 1 0.8287 0.9600 2 7 150% 37 100 6
171 LAND 0.0265 0 0.1972 3.8562 2 0 50% 4 100 2
172 LPCK 0.1679 0 0.0426 0.2097 5 6 60% 42 100 7
173 LPKR 0.0734 0 0.4332 0.6054 5 6 80% 16 33.3 5
174 MDLN -0.1774 1 0.6437 0.7375 5 5 40% 12 100 7
175 MTSM 0.0576 0 1.0370 0.8718 1 6 100% 12 50 4
176 MYRX 0.1362 0 0.0045 1.1462 3 5 33% 5 33.3 3
177 OMRE -0.0815 1 0.4332 0.1683 7 6 43% 12 33.3 4
178 POLL 0.3225 0 0.0183 0.8579 3 4 33% 7 33.3 1
179 PWON 0.0905 0 0.2447 1.5815 3 6 33% 12 33.3 4
180 RBMS 0.1256 0 1.3086 0.6276 4 6 75% 12 33.3 4
181 RDTX 0.0055 0 0.0393 0.0902 3 4 33% 16 100 2
182 RISE 0.0384 0 2.0218 2.3379 3 2 33% 5 100 2
183 RODA -0.0912 1 0.0345 1.8176 3 6 33% 12 100 4
184 SCBD 0.0179 0 0.4234 0.2540 5 6 40% 12 100 4
185 SMDM 0.0705 0 0.5586 0.3989 3 6 33% 12 100 4
186 SMRA 0.0016 0 0.0665 1.1096 4 4 50% 20 100 4
187 ACST 0.0901 0 0.2027 0.8523 3 6 33% 46 100 6
188 ADHI 0.0141 0 0.1005 0.9846 6 13 33% 50 100 12
189 JKON 0.0596 0 0.1448 1.8203 5 6 40% 12 100 4
190 SSIA 0.0510 0 0.3401 0.7077 6 6 33% 17 33.3 4
191 WIKA 0.0757 0 0.1501 0.9691 7 17 43% 27 33.3 14
192 WSKT 0.0331 0 0.1453 0.7870 7 17 43% 27 100 14
193 KOPI -0.3686 1 0.1855 3.9112 3 6 33% 12 100 5
194 TGRA 0.0800 0 5.9877 4.6695 3 6 33% 12 100 4
195 EXCL 0.0012 0 1.6025 0.7184 9 7 33% 45 100 8
196 FREN 0.0704 0 3.0503 1.0424 5 6 60% 12 33.3 4
197 TNCA 0.0872 0 0.0325 1.9466 2 6 50% 12 100 4
198 TRUK 0.8282 0 0.8191 0.3623 2 6 50% 12 100 4
199 WEHA 0.0629 0 1.1949 0.9451 2 12 50% 12 33.3 12
200 BUKK 0.2802 1 0.2388 0.6596 3 4 33% 4 33.3 4
201 CENT 0.0537 0 3.2476 0.9315 4 5 50% 4 100 3
202 OASA -0.1462 1 0.0254 2.7192 3 4 33% 4 33.3 4
203 AKRA -2.8902 1 0.2090 85.8662 3 6 33% 12 100 4
204 APII 0.1100 0 0.8050 0.8108 3 6 33% 12 100 4
205 BMSR 0.0900 0 0.0075 1.0669 2 5 50% 14 100 4
206 BOGA 0.2432 0 0.4200 4.7918 3 6 33% 13 100 4
207 CARS 0.0599 0 0.1148 0.8397 3 6 33% 12 33.3 5
208 CLPI 0.1195 0 0.1661 0.6372 3 2 33% 44 50 4
209 CNKO 0.2204 0 0.1600 166.33 5 6 40% 12 100 4
210 EPMT 0.0202 0 0.0590 0.3114 3 6 33% 12 100 4
211 INTA 0.1283 0 0.3191 1.2794 3 4 33% 12 100 4
212 INTD 0.1901 0 0.0371 3.6583 3 6 33% 12 100 4
213 KONI 0.1003 0 0.1391 1.4511 3 10 33% 18 33.3 4
214 LTLS 0.0305 0 0.2688 0.8044 6 8 50% 12 33.3 6
215 MICE 0.0488 0 0.6217 0.5679 3 6 33% 12 100 8
216 SDPC 0.0514 0 0.0084 0.9069 3 6 67% 12 100 4
217 SPTO 0.0249 0 0.3477 1.2897 3 6 33% 10 100 2
218 TGKA 0.1099 0 0.0073 0.7303 6 6 50% 8 100 7
219 TRIL -0.5467 1 9.5761 0.5106 2 4 50% 16 100 4
220 TURI 0.0161 0 0.1688 0.5210 5 8 20% 12 33.3 8
221 UNTR 0.1175 0 0.2905 1.3859 6 6 33% 35 33.3 4
222 WAPO 0.1242 0 0.1714 0.6359 2 6 50% 12 33.3 4
223 WICO -0.0090 1 0.0498 2.2034 5 4 40% 10 100 4
224 ACES 0.0860 0 0.0613 0.6907 4 6 50% 12 100 5
225 CSAP 0.0529 0 0.1265 1.0807 6 4 33% 12 100 4
226 ERAA 0.1565 0 0.0159 0.6251 3 6 33% 12 33.3 11
227 GLOB -0.0821 1 0.0055 -5.8968 2 6 50% 12 100 4
228 KIOS 0.3564 0 0.0010 1.2660 3 6 33% 12 33.3 4
229 KOIN 0.0376 0 0.0134 1.1455 6 6 33% 12 100 6
230 MAPA 0.0900 0 0.0954 0.6471 5 1 40% 3 100 4
231 MAPI 0.0646 0 0.1835 1.5648 5 6 40% 12 100 4
232 MCAS 0.3790 0 0.0185 0.4545 3 6 33% 12 100 4
233 MIDI 0.0397 0 0.1493 0.8443 2 6 50% 12 33.3 4
234 MPPA -0.0700 1 0.1027 0.9959 9 6 78% 12 33.3 4
235 NFCX 0.2774 0 0.0019 0.4940 3 4 33% 12 100 4
236 RALS 0.0089 0 0.2028 2.1580 5 6 40% 12 100 4
237 RANC 0.0317 0 0.1084 0.9616 3 2 33% 32 100 4
238 SONA 0.0966 0 0.0872 0.4058 7 6 43% 12 33.3 4
239 TELE 0.0217 1 0.0043 1.3612 5 6 40% 12 100 4
240 ARTA -0.0042 1 3.0390 0.2836 2 5 50% 10 100 11
241 BAYU 0.0507 0 0.0259 0.5312 3 12 33% 12 100 4
242 BUVA 0.2877 0 3.1312 0.7620 6 6 33% 12 100 4
243 DFAM 0.1027 0 1.0645 5.2767 2 6 50% 12 100 3
244 FAST 0.0549 0 0.0810 0.5962 6 6 33% 12 100 4
245 HOME -0.2279 1 6.1901 1.2999 3 6 67% 12 100 5
246 INPP 0.1102 0 2.0321 1.4823 4 6 50% 12 33.3 4
247 JGLE -0.0595 1 7.2472 0.7025 4 6 50% 12 100 6
248 JIHD 0.0263 0 0.6998 0.4174 6 6 50% 13 33.3 5
249 KPIG 0.0244 0 3.9744 0.8492 5 4 40% 12 100 4
250 MABA -0.2495 1 4.6515 2.1728 3 6 33% 12 100 6
251 MAMI 0.0302 0 4.2164 0.9717 5 6 40% 12 33.3 4
MAMI
252 0.0302 0 4.2164 0.3514 5 6 40% 12 100 4
P
253 MAPB 0.0895 0 0.3634 2.6920 5 6 40% 12 33.3 4
254 MINA 0.0685 0 2.1109 39.2099 2 3 50% 9 33.3 4
255 NUSA 0.0511 0 2.9773 0.3952 2 6 50% 12 100 4
256 NASA 0.2168 0 5.9577 1.2133 3 3 33% 12 100 4
257 PANR 0.0066 0 0.3415 0.7860 3 6 33% 12 100 4
258 PDES 0.0058 0 0.3963 0.7782 3 2 33% 12 100 2
259 PGLI -0.0067 1 1.0983 1.8755 2 4 50% 18 33.3 6
260 PJAA 0.0151 0 1.5780 0.5588 3 7 33% 54 33.3 36
261 PTSP 0.0676 0 0.2815 0.2765 3 23 33% 23 100 6
262 PUDP -0.1971 1 1.9816 0.6256 3 6 33% 12 100 5
263 PZZA 0.0721 0 0.2404 1.7126 3 3 33% 6 100 4
264 SHID 0.0499 0 5.8303 0.4014 4 6 50% 24 100 3
265 ABBA -0.1000 1 0.1609 1.1244 2 6 50% 12 100 4
266 BLTZ 0.1444 0 1.1327 0.3652 2 7 50% 14 33.3 2
267 EMTK 0.0719 0 0.2811 0.2334 7 5 29% 12 100 10
268 FILM 0.2815 0 2.4321 4.7451 5 6 40% 12 100 4
269 JTPE 0.0126 0 0.3449 1.1608 2 6 50% 12 33.3 4
270 KBLV -0.0375 1 0.8464 0.9753 3 6 67% 12 33.3 4
271 LINK 0.0402 0 1.2253 0.2355 4 6 50% 12 100 4
272 LPLI 1.0352 0 0.0127 0.3252 3 6 100% 12 100 4
273 MSKY -0.0120 1 1.4727 0.8582 3 6 33% 12 100 4
274 HEAL 0.0576 0 0.8686 0.4504 6 3 33% 7 100 6
275 MIKA 0.0363 0 0.7615 0.5802 3 6 67% 6 100 4
276 SAME 0.0891 0 2.1921 1.7821 3 6 67% 6 33.3 4
277 SILO 0.0508 0 0.6840 0.2545 9 6 33% 12 100 4
278 SRAJ 0.1059 0 2.1823 1.1641 4 6 50% 12 33.3 4
279 ATIC 0.0729 0 0.0982 1.1985 3 6 33% 12 100 4
280 DNET 0.3622 0 6.4400 0.6981 7 6 43% 12 33.3 4
281 LMAS -0.0540 1 0.2012 0.8235 2 2 50% 6 33.3 4
282 MLPT 0.0560 0 0.2301 1.3906 3 4 33% 12 33.3 4
283 BNBR 0.1329 0 0.6970 1.0538 3 8 33% 12 100 4
284 MLPL -0.0568 1 0.1704 0.6970 8 6 63% 12 100 4
285 PLAS -0.3655 1 0.0646 0.4972 2 6 50% 14 33.3 4
286 DYAN 0.0801 0 0.6451 0.6097 5 5 40% 12 33.3 4
287 GEMA 0.1239 0 0.2664 1.1228 5 5 40% 12 33.3 4
288 MFMI 0.0405 0 1.7927 2.0419 3 6 33% 12 33.3 4

LAMPIRAN 3
 Histogram
140
120
100
80
Frequency

60 Frequency
40
20
0
0% - 1.1% 1.6% 2.1% 2.6% 3.1% 3.6% 4.1% 4.6% 5.1
1% - -2% - -3% - -4% - -5% % <
1.5% 2.5% 3.5% 4.5%
ROA

Histogram
140

120

100

80
Frequency

60 Frequency

40

20

0
> - -2% -1% 0 - 1.1 2.1 3.1 4.1 5.1
3% 1% % - % - % - % - % <
2% 3% 4% 5%

RASIO PERUBAHAN LABA

LAMPIRAN 4
  UJI STATISTIK DESKRIPTIF – HIPOTESIS 1 – EMG
Descriptive Statistics
Std,
N Minimum Maximum Mean Deviation
Statistic Statistic Statistic Statistic Std, Error Statistic
logsga 171 -0,9686 1,0885 0,0387 0,0169 0,2210
logrev 171 -5,9456 0,9639 0,0181 0,0390 0,5105
capr 171 0,0019 227847,4336 1334,7468 1332,4281 17423,7582
tobinq 171 -5,8968 39,2099 1,5282 0,2742 3,5854
dumrev 171 -5,9456 0,2802 -0,0653 0,0371 0,4856
dumcaprrev 171 -1354700,1441 0,0669 -7924,3422 7922,2109 103596,3497
dumtobqrev 171 -4,4091 2,8996 -0,0533 0,0375 0,4901
Valid N 171          
(listwise)

 UJI STATISTIK DESKRIPTIF – HIPOTESIS 1 – NON EMG

Descriptive Statistics
Std,
N Minimum Maximum Mean Deviation
Statisti
c Statistic Statistic Statistic Std, Error Statistic
logsga 117 -0,9609 0,9915 0,0413 0,0207 0,2234
logrev 117 -2,8902 1,0352 -0,0205 0,0325 0,3510
dummy 117 0,0000 1,0000 0,3761 0,0450 0,4865
capr 117 0,0010 356,1598 4,0393 3,0392 32,8738
tobinsq 117 0,1683 166,3346 3,3106 1,5894 17,1923
dumrev 117 -2,8902 0,0000 -0,0772 0,0292 0,3155
dumcaprrev 117 -605,5938 0,0000 -5,2558 5,1755 55,9820
dumtobqrev 117 -248,1711 0,0000 -2,1700 2,1207 22,9394
Valid N 117          
(listwise)

 UJI STATISTIK DESKRIPTIF – HIPOTESIS 2

Descriptive Statistics
 Std,
N Minimum Maximum Mean Deviation
Statisti
c Statistic Statistic Statistic Std, Error Statistic
logsga 288 -0,9686 1,0885 0,0398 0,0131 0,2216
logrev 288 -5,9456 1,0352 0,0024 0,0266 0,4523
dummy 287 0,0000 1,0000 0,2474 0,0255 0,4322
dumrev 288 -5,9456 0,2802 -0,0695 0,0250 0,4242
capr 288 0,0010 227847,433 794,1469 791,1277 13425,8823
6
dumcaprrev 288 -1354700,1441 0,0726 -4707,2131 4703,808 79826,2815
7
tobinsq 288 -5,8968 166,3346 2,2523 0,6663 11,3071
dumtobqrev 288 -248,1711 2,8996 -0,9115 0,8618 14,6259
fact1 288 1,0000 12,0000 3,9132 0,1017 1,7258
dumfact1rev 288 -47,5652 0,8405 -0,3094 0,1692 2,8708
fact2 288 0,0000 32,0000 6,5868 0,2025 3,4357
dumfact2rev 288 -35,6739 1,1206 -0,4314 0,1520 2,5803
fact3 288 0,2000 3,0000 0,4560 0,0175 0,2963
dumfact3rev 288 -3,7160 0,0934 -0,0334 0,0141 0,2394
fact4 288 3,0000 54,0000 14,4653 0,5200 8,8246
dumfact4 288 -172,4237 1,1206 -1,1731 0,6180 10,4882
fact5 288 25,0000 100,0000 74,5949 1,9256 32,6784
dumfact5 288 -594,5646 9,3387 -6,3695 2,4897 42,2515
fact6 288 0,0000 38,0000 5,6528 0,2459 4,1728
dumfact6 288 -41,6195 1,1206 -0,3734 0,1562 2,6504
Valid N 287          
(listwise)
LAMPIRAN 5
 KOEFISIEN KORELASI – HIPOTESIS 1 – EMG
Correlations
  logsg logrev dumm capr tobinq dumre dumcaprr dumtobqr
a y v ev ev
logsga Pearson 1 0,009 -0,009 - - 0,057 0,003 -0,134
Correlati 0,003 0,028
on
Sig, (2-   0,000 0,905 0,007 0,002 0,000 0,000 0,081
tailed)
N 171 171 171 171 171 171 171 171
logrev Pearson ,281 **
1 -,367 **
-,899 *
0,021 ,973 **
,899 **
,592**
Correlati *

on
Sig, (2- 0,000   0,000 0,000 0,786 0,000 0,000 0,000
tailed)
N 171 171 171 171 171 171 171 171
dummy Pearson -,168 *
-,560 *
1 ,177 *
0,018 -,312 **
-,177 *
-,252**
Correlati *

on
Sig, (2- 0,028 0,000   0,020 0,810 0,000 0,020 0,001
tailed)
N 171 171 171 171 171 171 171 171
capr Pearson 0,109 - ,238 **
1 - -,932 **
-1,000 **
-,683**
Correlati 0,137 0,017
on
Sig, (2- 0,155 0,074 0,002   0,826 0,000 0,000 0,000
tailed)
N 171 171 171 171 171 171 171 171
tobinq Pearson - - 0,060 0,087 1 0,027 0,017 -,179*
Correlati 0,080 0,057
on
Sig, (2- 0,298 0,461 0,437 0,259   0,727 0,826 0,019
tailed)
N 171 171 171 171 171 171 171 171
dumrev Pearson 0,076 ,576** -,774** -,283* - 1 ,932** ,603**
Correlati *
0,064
on
Sig, (2- 0,004 0,000 0,000 0,000 0,406   0,000 0,000
tailed)
N 171 171 171 171 171 171 171 171
dumcaprr Pearson 0,066 ,575 **
-,774 **
-,298 *
- ,998 **
1 ,684**
ev Correlati *
0,069
on
Sig, (2- 0,394 0,000 0,000 0,000 0,370 0,000   0,000
tailed)
N 171 171 171 171 171 171 171 171
dumtobqr Pearson 0,049 ,474** -,627** -,279* -,173* ,838** ,849** 1
ev Correlati *

on
Sig, (2- 0,527 0,000 0,000 0,000 0,023 0,000 0,000  
tailed)
N 171 171 171 171 171 171 171 171
**, Correlation is significant at the 0,01 level (2-tailed),
*, Correlation is significant at the 0,05 level (2-tailed),
  KOEFISIEN KORELASI – HIPOTESIS 1 – NON EMG
Correlations
  logsga logrev dumm capr tobinq dumre dumcapr dumtobq
y v rev rev
logsga Pearson 1 ,193* -,223* -0,110 0,080 -0,111 -,266** -0,031
Correlat
ion
Sig, (2-   0,037 0,016 0,240 0,393 0,232 0,004 0,738
tailed)
N 117 117 117 117 117 117 117 117
logrev Pearson ,482 **
1 -,288 **
-0,108 0,022 -,219 *
-0,147 -0,179
Correlat
ion
Sig, (2- 0,000   0,002 0,247 0,817 0,018 0,115 0,054
tailed)
N 117 117 117 117 117 117 117 117
dummy Pearson -,408** -,839** 1 0,120 -0,018 ,935** ,376** ,742**
Correlat
ion
Sig, (2- 0,000 0,000   0,197 0,844 0,000 0,000 0,000
tailed)
N 117 117 117 117 117 117 117 117
capr Pearson 0,051 0,120 -0,158 1 -0,017 -0,065 ,596 **
-0,055
Correlat
ion
Sig, (2- 0,587 0,198 0,088   0,857 0,487 0,000 0,554
tailed)
N 117 117 117 117 117 117 117 117
tobinq Pearson 0,020 0,119 -0,054 -0,133 1 -0,099 -0,043 -0,056
Correlat
ion
Sig, (2- 0,829 0,202 0,564 0,153   0,290 0,645 0,552
tailed)
N 117 117 117 117 117 117 117 117
dumrev Pearson -,348 **
-,748 **
,964 **
-0,161 -0,080 1 ,257 **
,781**
Correlat
ion
Sig, (2- 0,000 0,000 0,000 0,083 0,392   0,005 0,000
tailed)
N 117 117 117 117 117 117 117 117
dumcapr Pearson -,411 **
-,801 **
,964 **
0,012 -0,117 ,939 **
1 0,125
rev Correlat
ion
Sig, (2- 0,000 0,000 0,000 0,898 0,209 0,000   0,181
tailed)
N 117 117 117 117 117 117 117 117
dumtobq Pearson -,354 **
-,788 **
,964 **
-,215 *
0,063 ,954 **
,911 **
1
rev Correlat
ion
 Sig, (2- 0,000 0,000 0,000 0,020 0,497 0,000 0,000  
tailed)
N 117 117 117 117 117 117 117 117
*, Correlation is significant at the 0,05 level (2-tailed),
**, Correlation is significant at the 0,01 level (2-tailed),
  KOEFISIEN KORELASI – HIPOTESIS 2
  logsga logrev dummy

logsga Pearson Correlation 1 0,088 -0,102

Sig, (2-tailed)   0,136 0,084
N 288 288 287
logrev Pearson Correlation ,351 **
1 -,361**
Sig, (2-tailed) 0,000   0,000
N 288 288 287
dummy Pearson Correlation -,278 **
-,708 **
1
Sig, (2-tailed) 0,000 0,000  
N 287 287 287
dumrev Pearson Correlation ,234 **
,719 **
-,876**
Sig, (2-tailed) 0,000 0,000 0,000
N 288 288 287
capr Pearson Correlation 0,083 -0,068 0,080
Sig, (2-tailed) 0,162 0,253 0,175
N 288 288 287
dumcaprrev Pearson Correlation ,230 **
,713 **
-,876**
Sig, (2-tailed) 0,000 0,000 0,000
N 288 288 287
tobinsq Pearson Correlation -0,039 0,026 0,005
Sig, (2-tailed) 0,505 0,662 0,934
N 288 288 287
dumtobqrev Pearson Correlation ,216 **
,668 **
-,820**
Sig, (2-tailed) 0,000 0,000 0,000
N 288 288 287
fact1 Pearson Correlation 0,007 -0,008 -0,079
Sig, (2-tailed) 0,904 0,896 0,183
N 288 288 287
dumfact1rev Pearson Correlation ,238 **
,717 **
-,876**
Sig, (2-tailed) 0,000 0,000 0,000
N 288 288 287
fact2 Pearson Correlation -0,002 0,001 -0,053
Sig, (2-tailed) 0,977 0,980 0,371
N 288 288 287
dumfact2rev Pearson Correlation ,232 **
,718 **
-,876**
Sig, (2-tailed) 0,000 0,000 0,000
N 288 288 287
 fact3 Pearson Correlation 0,090 -0,028 0,065
Sig, (2-tailed) 0,127 0,634 0,271
N 288 288 287
dumfact3rev Pearson Correlation ,236** ,718** -,876**
Sig, (2-tailed) 0,000 0,000 0,000
N 288 288 287
fact4 Pearson Correlation -0,024 0,008 -0,078
Sig, (2-tailed) 0,683 0,895 0,185
N 288 288 287
dumfact4 Pearson Correlation ,234 **
,718 **
-,876**
Sig, (2-tailed) 0,000 0,000 0,000
N 288 288 287
fact5 Pearson Correlation -0,091 -0,066 0,006
Sig, (2-tailed) 0,124 0,265 0,924
N 288 288 287
dumfact5 Pearson Correlation ,238** ,717** -,876**
Sig, (2-tailed) 0,000 0,000 0,000
N 288 288 287
fact6 Pearson Correlation -,123 *
-,134 *
0,099
Sig, (2-tailed) 0,037 0,023 0,093
N 288 288 287
dumfact6 Pearson Correlation ,237 **
,718 **
-,876**
Sig, (2-tailed) 0,000 0,000 0,000
N 288 288 287
**, Correlation is significant at the 0,01 level (2-tailed),

*, Correlation is significant at the 0,05 level (2-tailed),

  dumrev capr dumcaprrev

logsga Pearson Correlation 0,020 -0,003 0,003
Sig, (2-tailed) 0,738 0,962 0,963
N 288 288 288
logrev Pearson Correlation ,964** -,778** ,778**
Sig, (2-tailed) 0,000 0,000 0,000
N 288 288 288
dummy Pearson Correlation -,287 **
0,103 -0,103
Sig, (2-tailed) 0,000 0,080 0,081
N 287 287 287
dumrev Pearson Correlation 1 -,820 **
,819**
Sig, (2-tailed)   0,000 0,000
N 288 288 288
capr Pearson Correlation -0,099 1 -1,000**
Sig, (2-tailed) 0,095   0,000
N 288 288 288
dumcaprrev Pearson Correlation ,993** -,146* 1
Sig, (2-tailed) 0,000 0,013  
N 288 288 288
tobinsq Pearson Correlation 0,005 -0,003 0,010
Sig, (2-tailed) 0,931 0,964 0,865
N 288 288 288
dumtobqrev Pearson Correlation ,933 **
-0,094 ,936**
Sig, (2-tailed) 0,000 0,111 0,000
N 288 288 288
fact1 Pearson Correlation 0,100 -0,001 0,097
Sig, (2-tailed) 0,090 0,988 0,100
N 288 288 288
dumfact1rev Pearson Correlation ,998** -0,101 ,994**
Sig, (2-tailed) 0,000 0,087 0,000
N 288 288 288
fact2 Pearson Correlation 0,000 0,112 -0,006
Sig, (2-tailed) 0,996 0,058 0,916
N 288 288 288
dumfact2rev Pearson Correlation ,999 **
-0,102 ,994**
Sig, (2-tailed) 0,000 0,085 0,000
N 288 288 288
fact3 Pearson Correlation -0,090 0,038 -0,087
Sig, (2-tailed) 0,128 0,524 0,141
N 288 288 288
 dumfact3rev Pearson Correlation ,999** -0,097 ,992**
Sig, (2-tailed) 0,000 0,102 0,000
N 288 288 288
fact4 Pearson Correlation 0,010 -0,027 0,018
Sig, (2-tailed) 0,864 0,651 0,764
N 288 288 288
dumfact4 Pearson Correlation ,999 **
-0,095 ,992**
Sig, (2-tailed) 0,000 0,106 0,000
N 288 288 288
fact5 Pearson Correlation -0,025 -0,064 -0,032
Sig, (2-tailed) 0,672 0,281 0,588
N 288 288 288
dumfact5 Pearson Correlation ,998 **
-0,103 ,993**
Sig, (2-tailed) 0,000 0,082 0,000
N 288 288 288
fact6 Pearson Correlation -,119* 0,096 -,140*
Sig, (2-tailed) 0,043 0,105 0,017
N 288 288 288
dumfact6 Pearson Correlation ,999 **
-0,107 ,995**
Sig, (2-tailed) 0,000 0,069 0,000
N 288 288 288
**, Correlation is significant at the 0,01 level (2-tailed),

*, Correlation is significant at the 0,05 level (2-tailed),

  tobinsq dumtobqrev

logsga Pearson Correlation 0,045 0,028

Sig, (2-tailed) 0,451 0,633
N 288 288
logrev Pearson Correlation -,129* ,393**
Sig, (2-tailed) 0,028 0,000
N 288 288
dummy Pearson Correlation 0,009 -0,109
Sig, (2-tailed) 0,878 0,065
N 287 287
dumrev Pearson Correlation -,158 **
,408**
Sig, (2-tailed) 0,007 0,000
N 288 288
capr Pearson Correlation -0,008 -0,014
Sig, (2-tailed) 0,893 0,811
N 288 288
dumcaprrev Pearson Correlation 0,008 0,014
Sig, (2-tailed) 0,894 0,811
N 288 288
tobinsq Pearson Correlation 1 -,438**
Sig, (2-tailed)   0,000
N 288 288
dumtobqrev Pearson Correlation -0,064 1
Sig, (2-tailed) 0,279  
N 288 288
fact1 Pearson Correlation -,116 *
0,056
Sig, (2-tailed) 0,049 0,344
N 288 288
dumfact1rev Pearson Correlation 0,006 ,936**
Sig, (2-tailed) 0,913 0,000
N 288 288
fact2 Pearson Correlation -0,092 0,021
Sig, (2-tailed) 0,120 0,723
N 288 288
dumfact2rev Pearson Correlation 0,006 ,933**
Sig, (2-tailed) 0,920 0,000
N 288 288
fact3 Pearson Correlation -0,070 -0,057
Sig, (2-tailed) 0,235 0,334
N 288 288
dumfact3rev Pearson Correlation 0,008 ,932**
Sig, (2-tailed) 0,894 0,000
N 288 288
 fact4 Pearson Correlation -,116* 0,006
Sig, (2-tailed) 0,050 0,915
N 288 288
dumfact4 Pearson Correlation 0,005 ,933**
Sig, (2-tailed) 0,930 0,000
N 288 288
fact5 Pearson Correlation -0,082 -0,002
Sig, (2-tailed) 0,165 0,971
N 288 288
dumfact5 Pearson Correlation 0,009 ,931**
Sig, (2-tailed) 0,875 0,000
N 288 288
fact6 Pearson Correlation -,142 *
-,133*
Sig, (2-tailed) 0,016 0,024
N 288 288
dumfact6 Pearson Correlation 0,012 ,934**
Sig, (2-tailed) 0,842 0,000
N 288 288
**, Correlation is significant at the 0,01 level (2-tailed),

*, Correlation is significant at the 0,05 level (2-tailed),

  fact1 dumfact1re fact2

v
logsga Pearson Correlation -0,008 0,007 -0,024
Sig, (2-tailed) 0,894 0,903 0,687
N 288 288 288
logrev Pearson Correlation -0,069 ,885 **
0,013
Sig, (2-tailed) 0,241 0,000 0,824
N 288 288 288
dummy Pearson Correlation -0,056 -,189** -0,069
Sig, (2-tailed) 0,340 0,001 0,244
N 287 287 287
dumrev Pearson Correlation -0,051 ,925** 0,018
Sig, (2-tailed) 0,386 0,000 0,759
N 288 288 288
capr Pearson Correlation ,140 *
-,974 **
-0,010
Sig, (2-tailed) 0,018 0,000 0,864
N 288 288 288
dumcaprrev Pearson Correlation -,140 *
,973 **
0,010
Sig, (2-tailed) 0,017 0,000 0,864
N 288 288 288
tobinsq Pearson Correlation -0,010 -0,066 -0,037
Sig, (2-tailed) 0,866 0,265 0,526
N 288 288 288
dumtobqrev Pearson Correlation 0,029 ,190** 0,011
Sig, (2-tailed) 0,619 0,001 0,852
N 288 288 288
fact1 Pearson Correlation 1 -,122 *
0,082
Sig, (2-tailed)   0,039 0,165
N 288 288 288
dumfact1rev Pearson Correlation 0,078 1 0,011
Sig, (2-tailed) 0,189   0,854
N 288 288 288
fact2 Pearson Correlation ,125 *
-0,005 1
Sig, (2-tailed) 0,034 0,935  
N 288 288 288
dumfact2rev Pearson Correlation 0,096 ,999** -0,013
Sig, (2-tailed) 0,106 0,000 0,822
N 288 288 288
fact3 Pearson Correlation -,164 **
-0,089 0,004
Sig, (2-tailed) 0,005 0,132 0,945
N 288 288 288
dumfact3rev Pearson Correlation 0,101 ,997 **
0,001
Sig, (2-tailed) 0,088 0,000 0,986
N 288 288 288
fact4 Pearson Correlation ,178 **
0,013 ,432**
Sig, (2-tailed) 0,002 0,829 0,000
N 288 288 288
 dumfact4 Pearson Correlation 0,103 ,997** -0,004
Sig, (2-tailed) 0,081 0,000 0,948
N 288 288 288
fact5 Pearson Correlation 0,007 -0,024 -0,021
Sig, (2-tailed) 0,911 0,685 0,723
N 288 288 288
dumfact5 Pearson Correlation 0,102 ,997 **
-0,002
Sig, (2-tailed) 0,085 0,000 0,973
N 288 288 288
fact6 Pearson Correlation ,242 **
-,124 *
,272**
Sig, (2-tailed) 0,000 0,036 0,000
N 288 288 288
dumfact6 Pearson Correlation 0,098 ,998 **
-0,007
Sig, (2-tailed) 0,096 0,000 0,901
N 288 288 288
**, Correlation is significant at the 0,01 level (2-tailed),

*, Correlation is significant at the 0,05 level (2-tailed),

  dumfact2rev fact3 dumfact3rev

logsga Pearson Correlation 0,012 0,015 0,022

Sig, (2-tailed) 0,843 0,799 0,712
N 288 288 288
logrev Pearson Correlation ,956 **
-0,008 ,940**
Sig, (2-tailed) 0,000 0,891 0,000
N 288 288 288
dummy Pearson Correlation -,293 **
0,010 -,244**
Sig, (2-tailed) 0,000 0,866 0,000
N 287 287 287
dumrev Pearson Correlation ,990** -0,013 ,978**
Sig, (2-tailed) 0,000 0,820 0,000
N 288 288 288
capr Pearson Correlation -,808** 0,034 -,910**
Sig, (2-tailed) 0,000 0,569 0,000
N 288 288 288
dumcaprrev Pearson Correlation ,808 **
-0,034 ,910**
Sig, (2-tailed) 0,000 0,569 0,000
N 288 288 288
tobinsq Pearson Correlation -,154 **
-0,030 -0,087
Sig, (2-tailed) 0,009 0,611 0,142
N 288 288 288
dumtobqrev Pearson Correlation ,401 **
0,025 ,246**
Sig, (2-tailed) 0,000 0,676 0,000
N 288 288 288
fact1 Pearson Correlation -0,055 -,129* -0,078
Sig, (2-tailed) 0,355 0,029 0,188
N 288 288 288
dumfact1rev Pearson Correlation ,915 **
-0,025 ,973**
Sig, (2-tailed) 0,000 0,667 0,000
N 288 288 288
fact2 Pearson Correlation -0,004 -0,084 0,018
Sig, (2-tailed) 0,942 0,156 0,755
N 288 288 288
dumfact2rev Pearson Correlation 1 -0,010 ,968**
Sig, (2-tailed)   0,859 0,000
N 288 288 288
fact3 Pearson Correlation -0,087 1 -0,032
Sig, (2-tailed) 0,139   0,594
N 288 288 288
dumfact3rev Pearson Correlation ,998 **
-0,106 1
Sig, (2-tailed) 0,000 0,073  
N 288 288 288
fact4 Pearson Correlation 0,005 0,011 0,007
Sig, (2-tailed) 0,933 0,847 0,902
N 288 288 288
dumfact4 Pearson Correlation ,999 **
-0,094 ,998**
Sig, (2-tailed) 0,000 0,110 0,000
N 288 288 288
 fact5 Pearson Correlation -0,028 -0,048 -0,023
Sig, (2-tailed) 0,635 0,419 0,702
N 288 288 288
dumfact5 Pearson Correlation ,998** -0,088 ,997**
Sig, (2-tailed) 0,000 0,135 0,000
N 288 288 288
fact6 Pearson Correlation -,124 *
-0,047 -,119*
Sig, (2-tailed) 0,035 0,431 0,043
N 288 288 288
dumfact6 Pearson Correlation ,999 **
-0,088 ,998**
Sig, (2-tailed) 0,000 0,136 0,000
N 288 288 288
**, Correlation is significant at the 0,01 level (2-tailed),

*, Correlation is significant at the 0,05 level (2-tailed),

  fact4 dumfact4 fact5

logsga Pearson Correlation 0,022 0,009 -0,069
Sig, (2-tailed) 0,714 0,882 0,242
N 288 288 288
logrev Pearson Correlation -0,042 ,894 **
-0,076
Sig, (2-tailed) 0,477 0,000 0,197
N 288 288 288
dummy Pearson Correlation -0,087 -,196 **
0,003
Sig, (2-tailed) 0,142 0,001 0,966
N 287 287 287
dumrev Pearson Correlation -0,045 ,934** -0,086
Sig, (2-tailed) 0,447 0,000 0,146
 N 288 288 288
capr Pearson Correlation 0,097 -,966 **
0,046
Sig, (2-tailed) 0,099 0,000 0,436
N 288 288 288
dumcaprrev Pearson Correlation -0,097 ,966 **
-0,046
Sig, (2-tailed) 0,099 0,000 0,437
N 288 288 288
tobinsq Pearson Correlation -0,039 -0,072 0,043
Sig, (2-tailed) 0,510 0,221 0,468
N 288 288 288
dumtobqrev Pearson Correlation 0,015 ,206 **
-0,047
Sig, (2-tailed) 0,794 0,000 0,424
N 288 288 288
fact1 Pearson Correlation ,168 **
-0,107 0,002
Sig, (2-tailed) 0,004 0,069 0,974
N 288 288 288
dumfact1rev Pearson Correlation -0,081 ,997 **
-0,060
Sig, (2-tailed) 0,169 0,000 0,308
N 288 288 288
fact2 Pearson Correlation ,363** 0,009 0,048
Sig, (2-tailed) 0,000 0,874 0,418
N 288 288 288
dumfact2rev Pearson Correlation -0,051 ,930 **
-0,083
Sig, (2-tailed) 0,391 0,000 0,159
N 288 288 288
fact3 Pearson Correlation -0,023 -0,026 -0,043
Sig, (2-tailed) 0,697 0,658 0,465
N 288 288 288
dumfact3rev Pearson Correlation -0,063 ,977 **
-0,076
Sig, (2-tailed) 0,285 0,000 0,199
N 288 288 288
fact4 Pearson Correlation 1 -0,087 0,069
Sig, (2-tailed)   0,143 0,244
N 288 288 288
dumfact4 Pearson Correlation -0,008 1 -0,064
Sig, (2-tailed) 0,888   0,282
N 288 288 288
fact5 Pearson Correlation 0,053 -0,029 1
Sig, (2-tailed) 0,370 0,627  
 N 288 288 288
dumfact5 Pearson Correlation 0,008 ,998 **
-0,049
Sig, (2-tailed) 0,897 0,000 0,406
N 288 288 288
fact6 Pearson Correlation ,231 **
-,120 *
-0,036
Sig, (2-tailed) 0,000 0,041 0,538
N 288 288 288
dumfact6 Pearson Correlation 0,008 ,998** -0,032
Sig, (2-tailed) 0,898 0,000 0,591
N 288 288 288
**, Correlation is significant at the 0,01 level (2-tailed),

*, Correlation is significant at the 0,05 level (2-tailed),

  dumfact5 fact6 dumfact6

logsga Pearson Correlation 0,011 -0,044 0,019
Sig, (2-tailed) 0,853 0,457 0,749
N 288 288 288
logrev Pearson Correlation ,959 **
0,010 ,938**
Sig, (2-tailed) 0,000 0,867 0,000
N 288 288 288
dummy Pearson Correlation -,264** -0,001 -,247**
Sig, (2-tailed) 0,000 0,980 0,000
N 287 287 287
dumrev Pearson Correlation ,997 **
0,011 ,976**
Sig, (2-tailed) 0,000 0,852 0,000
N 288 288 288
capr Pearson Correlation -,824** 0,019 -,921**
Sig, (2-tailed) 0,000 0,747 0,000
N 288 288 288
dumcaprrev Pearson Correlation ,823** -0,019 ,920**
Sig, (2-tailed) 0,000 0,747 0,000
N 288 288 288
tobinsq Pearson Correlation -,160 **
-0,050 -0,097
Sig, (2-tailed) 0,006 0,398 0,102
N 288 288 288
dumtobqrev Pearson Correlation ,411 **
0,023 ,267**
Sig, (2-tailed) 0,000 0,692 0,000
N 288 288 288
fact1 Pearson Correlation -0,052 ,117 *
-0,084
Sig, (2-tailed) 0,378 0,047 0,155
N 288 288 288
dumfact1rev Pearson Correlation ,926** -0,008 ,982**
Sig, (2-tailed) 0,000 0,893 0,000
N 288 288 288
fact2 Pearson Correlation 0,019 ,230 **
0,013
Sig, (2-tailed) 0,746 0,000 0,825
N 288 288 288
dumfact2rev Pearson Correlation ,987 **
0,009 ,963**
Sig, (2-tailed) 0,000 0,877 0,000
N 288 288 288
fact3 Pearson Correlation -0,014 -0,028 -0,022
Sig, (2-tailed) 0,810 0,640 0,715
N 288 288 288
dumfact3rev Pearson Correlation ,978** 0,002 ,996**
Sig, (2-tailed) 0,000 0,980 0,000
N 288 288 288
fact4 Pearson Correlation -0,046 ,296 **
-0,064
Sig, (2-tailed) 0,436 0,000 0,278
N 288 288 288
dumfact4 Pearson Correlation ,935 **
-0,006 ,983**
Sig, (2-tailed) 0,000 0,918 0,000
N 288 288 288
fact5 Pearson Correlation -0,103 -0,099 -0,080
Sig, (2-tailed) 0,081 0,094 0,178
N 288 288 288
 dumfact5 Pearson Correlation 1 0,007 ,975**
Sig, (2-tailed)   0,902 0,000
N 288 288 288
fact6 Pearson Correlation -,126* 1 -0,010
Sig, (2-tailed) 0,032   0,862
N 288 288 288
dumfact6 Pearson Correlation ,998 **
-,136 *
1
Sig, (2-tailed) 0,000 0,021  
N 288 288 288
**, Correlation is significant at the 0,01 level (2-tailed),

*, Correlation is significant at the 0,05 level (2-tailed),

LAMPIRAN 6
 UJI NORMALITAS – HIPOTESIS 1 – EMG
One-Sample Kolmogorov-Smirnov Test
Unstandardize
  d Residual
N 171
Normal Parametersa,b Mean 0,0000000
Std, Deviation 0,20044354
Most Extreme Differences Absolute 0,198
Positive 0,177
Negative -0,198
Test Statistic 0,198
Asymp, Sig, (2-tailed) ,000c
a, Test distribution is Normal,
b, Calculated from data,
c, Lilliefors Significance Correction,

 UJI NORMALITAS – HIPOTESIS 1 – NON EMG

One-Sample Kolmogorov-Smirnov Test

Unstandardized
  Residual
N 117
Normal Parametersa,b Mean 0,0000000
Std, Deviation 0,20012629
Most Extreme Differences Absolute 0,198
Positive 0,198
Negative -0,145
Test Statistic 0,198
Asymp, Sig, (2-tailed) ,000c
a, Test distribution is Normal,
b, Calculated from data,
c, Lilliefors Significance Correction,

 UJI NORMALITAS – HIPOTESIS 2

One-Sample Kolmogorov-Smirnov Test
Unstandardize
  d Residual
N 287
Normal Parametersa,b Mean 0,0000000
Std, Deviation 0,20578902
Most Extreme Differences Absolute 0,191
Positive 0,191
Negative -0,174
Test Statistic 0,191
Asymp, Sig, (2-tailed) ,111c
a, Test distribution is Normal,
b, Calculated from data,
c, Lilliefors Significance Correction,
LAMPIRAN 7
 UJI MULTIKOLONIERITAS – HIPOTESIS 1 – EMG

Coefficientsa

Standardize
Unstandardized d
Coefficients Coefficients Collinearity Statistics
Std, Toleranc
Model B Error Beta t Sig, e VIF
1 (Constant) 0,021 0,023   0,337 0,736    
logrev 0,556 0,140 1,283 3,976 0,000 0,048 2,773
dummy -0,046 0,051 -0,076 -0,893 0,373 0,697 1,435
tobinq -0,005 0,005 -0,084 -1,137 0,257 0,930 1,075
 dumrev 0,386 0,172 1,946 5,161 0,000 0,035 8,360
dumcaprre 1,931E-06 0,000 0,905 3,847 0,000 0,091 1,037
v
dumtobqre -0,168 0,047 -0,372 -3,546 0,001 0,457 2,190
v
a, Dependent Variable:
logsga

 UJI MULTIKOLONIERITAS – HIPOTESIS 1 – NON EMG

Coefficientsa

Standardize
Unstandardized d
Coefficients Coefficients Collinearity Statistics
Std, Toleranc
Model B Error Beta t Sig, e VIF
1 (Constant) 0,043 0,037   1,175 0,242    
logrev 0,021 0,020 0,093 1,023 0,309 0,894 1,119
dummy -0,484 0,138 -1,054 -3,518 0,001 0,082 2,182
capr 0,002 0,001 0,230 1,914 0,058 0,508 1,969
tobinq 0,002 0,001 0,147 1,640 0,104 0,921 1,086
dumrev -0,492 0,171 0,883 2,876 0,000 0,081 2,805
dumcaprre -0,046 0,024 -0,230 -1,956 0,003 0,535 1,870
v
dumtobqre 0,057 0,063 0,126 0,905 0,001 0,377 2,653
v
a, Dependent Variable: logsga

 UJI MULTIKOLONIERITAS – HIPOTESIS 2

Coefficientsa

Standardize
Unstandardized d
Coefficients Coefficients Collinearity Statistics
Std, Toleranc
Model B Error Beta t Sig, e VIF
1 (Constant) 0,063 0,061   1,040 0,299    
logrev 0,465 0,113 0,949 4,115 0,000 0,060 16,568
dummy 0,011 0,041 0,021 0,259 0,796 0,500 1,999
 dumrev -0,635 1,098 -1,216 -0,578 0,004 0,101 7,905
dumcaprrev -3,024E- 0,000 -1,090 -0,514 0,608 0,011 2,523
06
tobinsq 0,001 0,001 0,043 0,676 0,500 0,796 1,256
dumtobqrev 0,006 0,002 0,418 2,988 0,003 0,164 6,095
fact1 6,201E-05 0,008 0,000 0,008 0,004 0,803 1,245
dumfact1re 0,105 0,169 -1,359 -0,622 0,000 0,111 6,376
v
fact2 -0,002 0,004 -0,037 -0,578 0,564 0,800 1,250
dumfact2re -0,067 0,057 -0,777 -1,178 0,001 0,707 35,689
v
fact3 0,028 0,044 0,038 0,635 0,526 0,915 1,093
dumfact3re 2,940 1,337 3,177 2,198 0,001 0,202 50,974
v
fact4 0,002 0,002 0,077 1,179 0,240 0,762 1,313
dumfact4re 0,032 0,030 1,506 1,062 0,000 0,202 7,322
v
fact5 0,001 0,000 -0,126 -2,093 0,037 0,884 1,131
dumfact5re 0,014 0,005 -2,637 -3,016 0,003 0,044 38,124
v
fact6 -0,003 0,003 -0,062 -0,995 0,321 0,821 1,218
dumfact6re 0,102 0,103 1,223 0,994 0,321 0,022 1,540
v
a, Dependent Variable: logsga

LAMPIRAN 8
 UJI HETEROKODESITAS – HIPOTESIS 1 – EMG

Coefficientsa

Standardize
Unstandardized d
Coefficients Coefficients
Std,
Model B Error Beta t Sig,
1 (Constant) 0,060 0,018   3,326 0,001
logrev 0,438 0,110 1,334 3,992 0,065
dummy 0,021 0,040 0,045 0,509 0,611
tobinq 0,004 0,004 0,087 1,140 0,256
dumrev -0,514 0,135 -1,489 -3,813 0,550
dumcaprrev 5,927E- 0,000 0,366 1,503 0,135
07
dumtobqrev -0,061 0,037 -0,178 -1,638 0,103
a, Dependent Variable: AbsUt

 UJI HETEROKODESITAS – HIPOTESIS 1 – NON EMG

Coefficientsa

Standardize
Unstandardized d
Coefficients Coefficients
Std,
Model B Error Beta t Sig,
1 (Constant) 0,055 0,028   1,988 0,049
logrev 0,033 0,015 0,202 2,124 0,536
dummy 0,146 0,104 0,438 1,396 0,166
capr -0,001 0,001 -0,257 -2,037 0,544
tobinq 0,000 0,001 0,049 0,524 0,601
dumrev -0,208 0,130 -0,515 -1,601 0,112
dumcaprrev 0,036 0,018 0,246 2,000 0,248
dumtobqrev 0,077 0,048 0,237 1,621 0,108
a, Dependent Variable: AbsUt

 UJI HETEROKODESITAS – HIPOTESIS 2

Coefficientsa

Standardize
Unstandardized d
Coefficients Coefficients
Std,
Model B Error Beta t Sig,
1 (Constant) 0,094 0,046   2,029 0,043
 logrev 0,417 0,086 1,102 4,831 0,000
dummy 0,036 0,031 0,092 1,160 0,247
dumrev -1,258 0,840 -3,116 -1,497 0,135
dumcaprrev 2,797E- 0,000 1,304 0,621 0,535
06
tobinsq -0,001 0,001 -0,040 -0,642 0,521
dumtobqrev 0,005 0,002 0,455 3,290 0,501
fact1 -0,010 0,006 -0,098 -1,572 0,117
dumfact1rev -0,040 0,129 -0,678 -0,314 0,754
fact2 0,000 0,003 -0,008 -0,126 0,900
dumfact2rev 0,070 0,043 1,059 1,621 0,106
fact3 -0,040 0,034 -0,070 -1,190 0,235
dumfact3rev 1,683 1,023 2,353 1,645 0,101
fact4 9,753E- 0,001 0,005 0,078 0,938
05
dumfact4 -0,035 0,023 -2,139 -1,524 0,129
fact5 7,311E- 0,000 0,014 0,233 0,816
05
dumfact5 -0,002 0,004 -0,471 -0,545 0,586
fact6 0,005 0,003 0,121 1,961 0,051
dumfact6 0,038 0,079 0,586 0,481 0,631
a, Dependent Variable: AbsUt

LAMPIRAN 9
 UJI REGRESI LINIER – HIPOTESIS 1 – EMG

Coefficientsa

Standardize
Unstandardized d
Coefficients Coefficients Collinearity Statistics
Model B Std, Beta t Sig, Tolerance VIF
 Error
1 (Constant) 0,021 0,023   0,337 0,736    
logrev 0,556 0,140 1,283 3,976 0,000 0,048 2,773
dummy -0,046 0,051 -0,076 -0,893 0,373 0,697 1,435
tobinq -0,005 0,005 -0,084 -1,137 0,257 0,930 1,075
dumrev 0,386 0,172 1,946 5,161 0,000 0,035 8,360
dumcaprrev 1,931E-06 0,000 0,905 3,847 0,000 0,091 1,037
dumtobqrev -0,168 0,047 -0,372 -3,546 0,001 0,457 2,190
a, Dependent Variable: logsga

 UJI REGRESI LINIER – HIPOTESIS 1 – NON EMG

Coefficientsa

Standardize
Unstandardized d
Coefficients Coefficients Collinearity Statistics
Std,
Model B Error Beta t Sig, Tolerance VIF
1 (Constant) 0,043 0,037   1,175 0,242    
logrev 0,021 0,020 0,093 1,023 0,309 0,894 1,119
dummy -0,484 0,138 -1,054 -3,518 0,001 0,082 2,182
capr 0,002 0,001 0,230 1,914 0,058 0,508 1,969
tobinq 0,002 0,001 0,147 1,640 0,104 0,921 1,086
dumrev -0,492 0,171 0,883 2,876 0,000 0,081 2,805
dumcaprrev -0,046 0,024 -0,230 -1,956 0,003 0,535 1,870
dumtobqrev 0,057 0,063 0,126 0,905 0,001 0,377 2,653
a, Dependent Variable: logsga

 UJI REGRESI LINIER – HIPOTESIS 2

Coefficientsa

Standardize
Unstandardized d
Coefficients Coefficients Collinearity Statistics
Std, Toleranc
Model B Error Beta t Sig, e VIF
1 (Constant) 0,063 0,061   1,040 0,299    
 logrev 0,465 0,113 0,949 4,115 0,000 0,060 16,568
dummy 0,011 0,041 0,021 0,259 0,796 0,500 1,999
dumrev -0,635 1,098 -1,216 -0,578 0,004 0,101 7,905
dumcaprrev -3,024E-06 0,000 -1,090 -0,514 0,608 0,011 2,523
tobinsq 0,001 0,001 0,043 0,676 0,500 0,796 1,256
dumtobqrev 0,006 0,002 0,418 2,988 0,003 0,164 6,095
fact1 6,201E-05 0,008 0,000 0,008 0,004 0,803 1,245
dumfact1rev 0,105 0,169 -1,359 -0,622 0,000 0,111 6,376
fact2 -0,002 0,004 -0,037 -0,578 0,564 0,800 1,250
dumfact2rev -0,067 0,057 -0,777 -1,178 0,001 0,707 35,689
fact3 0,028 0,044 0,038 0,635 0,526 0,915 1,093
dumfact3rev 2,940 1,337 3,177 2,198 0,001 0,202 50,974
fact4 0,002 0,002 0,077 1,179 0,240 0,762 1,313
dumfact4 0,032 0,030 1,506 1,062 0,000 0,202 7,322
fact5 0,001 0,000 -0,126 -2,093 0,037 0,884 1,131
dumfact5 0,014 0,005 -2,637 -3,016 0,003 0,044 38,124
fact6 -0,003 0,003 -0,062 -0,995 0,321 0,821 1,218
dumfact6 0,102 0,103 1,223 0,994 0,321 0,022 1,540
a, Dependent Variable: logsga

LAMPIRAN 10
 UJI SIMULTAN (F-test) – HIPOTESIS 1 – EMG

ANOVAa
Sum of Mean
Model Squares df Square F Sig,
1 Regression 1,474 6 0,246 5,900 ,000b
Residual 6,830 164 0,042    
 Total 8,305 170      
a, Dependent Variable: logsga
b, Predictors: (Constant), dumtobqrev, tobinq, dummy, dumrev, dumcaprrev, logrev

 UJI SIMULTAN (F-test) – HIPOTESIS 1 – NON EMG

ANOVAa
Sum of Mean
Model Squares df Square F Sig,
1 Regression 1,145 7 0,164 3,837 ,001b
Residual 4,646 109 0,043    
Total 5,791 116      
a, Dependent Variable: logsga
b, Predictors: (Constant), dumtobqrev, capr, tobinq, logrev, dumcaprrev, dummy,
dumrev

 UJI SIMULTAN (F-test) – HIPOTESIS 2

ANOVAa
Sum of Mean
Model Squares df Square F Sig,
1 Regression 1,969 18 0,109 2,421 ,001b
Residual 12,112 268 0,045    
Total 14,081 286      
a, Dependent Variable: logsga
b, Predictors: (Constant), dumfact6, fact6, fact3, tobinsq, fact5, fact1, fact2, dummy,
fact4, dumtobqrev, logrev, dumcaprrev, dumfact2rev, dumfact5, dumfact3rev,
dumfact4, dumrev, dumfact1rev

LAMPIRAN 11
 UJI PARSIAL (t-test) – HIPOTESIS 1 – EMG

Coefficientsa

Standardize
Unstandardized d
Model Coefficients Coefficients t Sig, Collinearity Statistics
 Std,
B Error Beta Tolerance VIF
1 (Constant) 0,021 0,023   0,337 0,736    
logrev 0,556 0,140 1,283 3,976 0,000 0,048 2,773
dummy -0,046 0,051 -0,076 -0,893 0,373 0,697 1,435
tobinq -0,005 0,005 -0,084 -1,137 0,257 0,930 1,075
dumrev 0,386 0,172 1,946 5,161 0,000 0,035 8,360
dumcaprrev 1,931E-06 0,000 0,905 3,847 0,000 0,091 1,037
dumtobqrev -0,168 0,047 -0,372 -3,546 0,001 0,457 2,190
a, Dependent Variable: logsga

 UJI PARSIAL (t-test) – HIPOTESIS 1 – NON EMG

Coefficientsa

Standardize
Unstandardized d
Coefficients Coefficients Collinearity Statistics
Std,
Model B Error Beta t Sig, Tolerance VIF
1 (Constant) 0,043 0,037   1,175 0,242    
logrev 0,021 0,020 0,093 1,023 0,309 0,894 1,119
dummy -0,484 0,138 -1,054 -3,518 0,001 0,082 2,182
capr 0,002 0,001 0,230 1,914 0,058 0,508 1,969
tobinq 0,002 0,001 0,147 1,640 0,104 0,921 1,086
dumrev -0,492 0,171 0,883 2,876 0,000 0,081 2,805
dumcaprrev -0,046 0,024 -0,230 -1,956 0,003 0,535 1,870
dumtobqrev 0,057 0,063 0,126 0,905 0,001 0,377 2,653
a, Dependent Variable: logsga

 UJI PARSIAL (t-test) – HIPOTESIS 2

Coefficientsa

Standardize
Unstandardized d
Coefficients Coefficients Collinearity Statistics
Std, Toleranc
Model B Error Beta t Sig, e VIF
1 (Constant) 0,063 0,061   1,040 0,299    
logrev 0,465 0,113 0,949 4,115 0,000 0,060 16,568
dummy 0,011 0,041 0,021 0,259 0,796 0,500 1,999
dumrev -0,635 1,098 -1,216 -0,578 0,004 0,101 7,905
dumcaprrev -3,024E-06 0,000 -1,090 -0,514 0,608 0,011 2,523
tobinsq 0,001 0,001 0,043 0,676 0,500 0,796 1,256
dumtobqrev 0,006 0,002 0,418 2,988 0,003 0,164 6,095
fact1 6,201E-05 0,008 0,000 0,008 0,004 0,803 1,245
dumfact1rev 0,105 0,169 -1,359 -0,622 0,000 0,111 6,376
fact2 -0,002 0,004 -0,037 -0,578 0,564 0,800 1,250
dumfact2rev -0,067 0,057 -0,777 -1,178 0,001 0,707 35,689
fact3 0,028 0,044 0,038 0,635 0,526 0,915 1,093
dumfact3rev 2,940 1,337 3,177 2,198 0,001 0,202 50,974
fact4 0,002 0,002 0,077 1,179 0,240 0,762 1,313
dumfact4 0,032 0,030 1,506 1,062 0,000 0,202 7,322
fact5 0,001 0,000 -0,126 -2,093 0,037 0,884 1,131
dumfact5 0,014 0,005 -2,637 -3,016 0,003 0,044 38,124
fact6 -0,003 0,003 -0,062 -0,995 0,321 0,821 1,218
dumfact6 0,102 0,103 1,223 0,994 0,321 0,022 1,540
a, Dependent Variable: logsga

LAMPIRAN 12
 UJI KOEFISIEN DETERMINASI (R2) – HIPOTESIS 1 – EMG

Model Summary
Adjusted
R R
Model R Square Square Std, Error of the Estimate
1 ,421a 0,178 0,147 0,204077254049246
a, Predictors: (Constant), dumtobqrev, tobinq, dummy, dumrev,
dumcaprrev, logrev

 UJI KOEFISIEN DETERMINASI (R2) – NON EMG

Model Summary
Adjusted
R R
Model R Square Square Std, Error of the Estimate
1 ,445a 0,198 0,146 0,206452375134067
a, Predictors: (Constant), dumtobqrev, capr, tobinq, logrev, dumcaprrev,
dummy, dumrev

 UJI KOEFISIEN DETERMINASI (R2) – HIPOTESIS 2

Model Summary
Adjusted
R R
Model R Square Square Std, Error of the Estimate
1 ,374a 0,140 0,082 0,212587547131064
a, Predictors: (Constant), dumfact6, fact6, fact3, tobinsq, fact5, fact1, fact2,
dummy, fact4, dumtobqrev, logrev, dumcaprrev, dumfact2rev, dumfact5,
dumfact3rev, dumfact4, dumrev, dumfact1rev