Lampiran 1: Data Penelitian

Lampiran : Data Penelitian

No. Manajemen_Laba Audit_Tenure Ukuran_KAP 0,03 4 2-0,0 3-0,09 3 4-0,07 5-0,2 2 0 6 0,0 7 0,08 5 8-0,06 3 0 9-0,2 6 0 0 0,0 2 0 0 3 0 2 0,02 3 3 0 3 4-0, 3 5-0,3 4 6 -,06 0 7-0,04 5 0 8-0,6 6 9 0,23 7 0 20-0,4 5 0 2-0,23 3 22 -,03 4 0 23-0,04 2 24 0,3 2 0 25-0, 3 26-0,5 2 0 27-0,0 4 0 28 0,26 29-0,06 4 30-0,28 5 0 3-0,5 5 0 32-0,06 33 0,02 2 0 34-0, 2 0 35 0 3 0 36 0,7 3 0 37 0,9 4 38 0,04 5 0 39-0,4 3 0 40 0,4 5 0 4-0,07 4 42 0,07 2 0 43-0,78 2 0 44 0,8 3 0 45 0,0 5 0 46-0,07 2

47-0,7 4 48-0,03 4 49 0,49 50 0,2 3 5-0,02 52-0,04 2 53-0,4 54-0,0 6 0 55-0,8 3 56 0,82 7 57-0,06 2 58 0,0 3 59-0,5 3 60-0,04 3 6-0,0 3 0 62-0,05 4 63 0,2 64-0,9 6 65-0,02 7 66-0,06 8 0 67-0,05 6 0 68-0,03 3 69 0, 4 70-0,07 7-0,05 2 72-0, 2 0 73-0,8 3 0 74 0,3 2 0 75 0,26 4 0 76-0,65 77 -,3 4 0 78 -,87 6 79-2,82 6 0 80-4,02 8-5,74 82-6,69 2 0 83-4,46 2 0 84-3,75 3 0 85-3,22 3 86-2,36 87-4,97 4 88-8,25 6 0 89 -,35 3 0 90 -,57 6 0 9-3,73 92-3,03 4 93-8,07 2 0 94-7,8 0

95-8,2 2 0 96-7,99 3 0 97-5,8 6 0 98-5,52 2 0 99-5,66 4 00-2,0 5 0 0-0,26 0 02-24,42 4 0 03-29,39 0 04-0,45 2 0 05-7,63 0 06-8,66 6 0 07-30,59 4 08-5,0 7 0 09-8,47 2 0-0,02 4 0-0,5 4 0 2-2,36 4 0 3-0,36 4 0 4-23, 5 0 5-4,26 0 6-2,54 6 7-26,76 0 8-4,32 7 0 9-4,5 8 0 20-2,6 6 0 2-24,7 4 0 22-3,77 5 0 23-36,7 0 24-33,9 2 0 25-20,2 2 26-9,77 4 0 27-34,02 2 0 28-2,98 0 29-9,92 5 30-36,54 0 3-22,56 32-0,6 5 0 33-4,5 6 0 34-54,86 6 0 35-55,6 36-8,32 37-3,63 2 38-9,88 2 39-25,52 4 40-57,58 4 0 4-70,65 0 42-58,05 5 0

43-58,7 6 44-33,28 4 0 45-89,85 6 0 46-26,86 47-36,82 5 48-26,24 2 0 49-22,6 50-24,2 2 0 5-63,6 4 0 52-29,59 6 0 53-88,62 2 54-2,99 5 0 55-7,06 5 0 56-48,88 0 57-86,4 4 58-42,55 0 59-49,4 3 0 60-4,74 6-27,4 7 0 62-49,52 4 63-9,33 8 0 64-3,09 3 0 65-46,23 4 66-6,74 4 67-5,77 4 68-39,03 4 69-50,23 5 0 70-56,3 7-40, 7 0 72-56,27 0 73-3,62 8 0 74-78,87 9 0 75-20,52 7 0 76-83,54 4 0 77-97,57 5 0 78-66,68 79-9,34 3 0 80-68,46 3 0 8-77,92 4 0 82-60,87 3 0 83-30,09 0 84-8,7 5 0 85-70,7 86-60,83 0 87-45,57 5 0 88-46,3 7 89 -,4 7 90 -,3

9-56,75 92-74,9 3 93-68,3 3 94-89,52 4 95-3,97 4 0 96-80,47 0 97-0,27 5 98-56,4 7 99-67,67 4 200-62,8 7 20-57,92 202-89,06 5 0 203-23,02 3 0 204-6,93 0 205-55,64 3 0 206-657,34 4 207-68,66 7 208-85,69 3 209-235,07 5 0 20-54 6 0 2-80,6 0 22-95,32 4 23-99,64 0 24-55,5 3 0 25-97,38 0 26-22,8 7 0 27-64,5 4 0 28-79,25 3 0 29-85,93 4 0 220-7,2 4 22-0,39 4 0 222-99,6 4 223-39,8 6 224-87,67 225-79,83 7 226-38,84 227-60, 7 228-90,22 8 0 229-45,66 6 0 230-42,57 4 0 23-298,36 5 0 232-57,5 0 233-64,05 2 0 234-3,43 2 0 235-299,6 4 0 236-45,02 2 0 237-63,52 0 238-33,8 5

239-82,8 0 240-0,36 0 24-60,7 5 0 242-23,2 6 0 243-28,8 6 0 244-5,5 0 245-93,06 2 0 246-234,72 2 247-225,3 4 0 248-82,43 4 0 249-07,73 250-9,39 5 25 -,85 6 252-98,48 4 253-4,05 6 254-296,38 0 255-96,06 5 0 256-293,94 2 0 257-262,39 0 258-263,35 2 0 259-467,48 4 0 260-99,57 6 0 26-293,5 2 0 262-29,4 5 0 263-270,94 5 0 264-352,37 265-63,62 4 0 266-2,22 0 267-226,08 3 0 268-0,45 0 269-20,45 7 0 270-334,2 4 0 27-248,5 8 0 272-33,93 3 0 273-322,44 5 274-283,6 5 0 275-09,28 5 0 276-97,68 5 277-233,9 6 0 278-273,97 2 279-405,68 8 280-359, 2 28-288,52 6 0 282-58,3 8 0 283-77,63 5 0 284-28,68 3 0 285-3,82 5 0 286-97,6 0

287-324,98 3 0 288-87,59 3 0 289-29,78 4 0 290-74,5 3 0 29-38,47 292-349,7 5 0 293-424, 0 294-345,32 0 295-294,97 5 0 296-24,66 7 0 297-55,2 7 0 298-47,2 0 299-37,8 0 300-248,3 3 30-356,5 3 0 302-269,36 4 0 303-394,97 4 304-305,56 0 305-379,55 5 306-37,9 7 0 307-364,52 4 308-345,6 5 309-25,96 30-242,7 5 3-05,9 3 0 32-350,75 33-64,23 3 0 34-293,67 4 0 35-325,9 5 36-88,8 3 37-293,9 5 38-299,72 6 39-35,56 0 320-435,5 4 0 32-64,38 0 322-449,39 3 0 323-25,5 0 324-2,53 7 0 325-468,29 4 326-97,74 9 0 327-439,5 4 328-48,36 5 0 329-55,7 5 330-75,28 5 33-438,7 5 0 332-205,85 6 0 333-232,22 0 334-20,84 7

335-48,83 2 336-55, 7 337-87,6 7 0 338-02,5 6 0 339-342,24 4 0 340-477,67 6 34-243,09 342-26, 3 0 343-357,34 3 0 344-379,49 4 0 345-32,6 3 0 346-98,97 0 347-305 6 0 348-68,4 349-223,6 0 350-2,64 6 0 35-35,48 7 0 352-339,5 7 0 353-45,88 0 354-22,5 0 355-368,9 3 356-28,38 4 0 357-22,89 4 358-38,6 0 359-405,3 6 0 360-85,93 7 0 36-43,46 4 0 362-433,7 6 0 363-334,82 0 364-38,5 6 365-27,7 3 0 366-695,57 0 367-400,5 3 0 368-264,56 4 0 369-408,09 6 0 370-6,66 3 0 37-673,7 6 0 372-450,54 6 0 373-377,57 2 374-48,57 5 0 375-22,38 2 0 376-356,84 3 0 377-33,38 2 378-40,75 7 0 379-59,73 4 380-253,5 4 0 38-502,8 6 0 382-275,6 6

383-428,59 6 384-430,8 6 385-344,52 6 386-25,24 2 387-35,58 8 0 388-739,7 2 0 389-309,2 8 0 390-20,2 7 39-35,78 7 0 392-502,85 4 0 393-49,27 6 394-502,8 2 395-232,53 3 0 396-97,97 3 397-342,42 5 0 398-39,66 3 0 399-274,35 2 0 400-575,97 6 40-335,53 2 0 402-362,95 2 0 403-420,6 6 0 404-56,79 7 405-456,77 7 0 406-583,65 2 0 407-486,54 2 408-457,59 3 0 409-55,55 3 40-203,4 5 0 4-486,99 5 0 42-200,46 2 43-380,4 6 44-5,45 8 45-494,74 5 46-32,5 7 0 47-444,86 2 48-336,62 5 0 49-53,3 3 0 420-452,94 2 0 42-49,3 3 0 422-255,5 5 0 423-300,2 5 0 424-49,34 3 0 425-489,87 5 426-9,6 6 0 427-457,77 2 0 428-565,82 5 0 429-237,47 2 0 430-257,46 4 0

43-339,7 2 0 432-455,74 7 433-426,3 4 0 434-27,72 7 0 435-563,73 4 436-27, 5 437-58,23 5 438-630,24 5 439-0,36 5 440-553,35 6 44-203,8 442-35,69 7 0 443-553,87 2 0 444-558,58 7 445-235,67 7 446-309,59 6 447-309,75 4 448-594,22 6 449-80,7 0 450-20,07 3 0 45-66,6 3 0 452-425,29 4 0 453-554,32 3 454-336,56 455-54,92 6 456-05,8 0 457-566,63 0 458-408,36 6 0 459-266,2 6 460-32,67 6 0 46-28,6 0 462-293,5 0 463-45,22 3 0 464-40,06 3 0 465-452,57 4 0 466-8,05 4 0 467-56,54 0 468-562,2 6 469-520,02 7 0 470-4,09 4 47-300,4 6 472-87,83 473-529,08 5 474-206,92 3 475-562, 476-64,63 3 0 477-523,22 4 0 478-49,65 5 0

479-392,87 3 0 480-950,57 5 0 48-404,47 5 0 482-3,38 2 0 483-507,7 5 0 484-280,65 2 0 485-839,48 3 0 486-68,22 2 487-507,7 6 0 488-568,38 4 0 489-255,73 6 0 490-463,55 4 0 49-428,72 5 0 492-452,72 5 0 493-20,69 5 0 494-684,37 5 0 495-287,7 5 496-644,8 0 497-270,44 6 0 498-565,4 2 499-773,04 6 500-458,53 6 50-48,32 5 502-93,2 3 503-987,5 5 0 504-09,6 0 505-266,45 3 0 506-332,64 3 0 507-696,63 4 0 508-528,3 3 0 509-309,7 0 50-08,86 5 0 5-474,8 0 52-554,8 0 53-358,46 5 54-93,2 5 0 55-743,3 5 0 56-279,56 0 57-45,59 0 58-484,68 3 0 59-669,87 3 0 520-564,83 4 0 52-747,9 4 0 522-676,8 523-520,44 5 0 524-85,6 6 0 525-244,03 4 526-45,47 5 0

527-280,35 528-5,3 4 529-529,36 3 530-78,09 0 53-299 3 0 532-553,83 4 0 533-303,7 4 0 534-89,95 3 0 535-505,3 4 0 536-749,7 5 0 537-307,08 0 538-422,4 4 0 539-82,0 0 540-632,89 3 54-253,9 0 542-648,24 6 0 543-683,68 3 0 544-279,96 6 0 545-286,56 3 0 546-454,2 4 0 547-606,96 4 0 548-575,46 4 0 549-277,2 4 550-844,53 5 0 55-252,29 0 552-76,04 6 553-82, 0 554-603,56 6 555-769,4 5 0 556-88,65 5 557-393,05 3 558-09,3 5 559-79,03 560-375,54 2 0 56-398,7 2 562-4, 3 0 563-547,53 2 0 564-98,78 565-6,53 5 566-225,93 567-495,33 568-653,22 5 0 569-399,34 5 0 570-234,98 5 0 57-47,72 0 572-744,36 0 573-544,7 2 0 574-32,98 2

575-394,94 3 0 576-269,78 3 577-37,06 0 578-60,98 5 579-498,08 6 580-552,99 3 0 58-77,77 5 0 582-86 0 583-770 4 584-676,87 2 585-52, 586-3,05 2 0 587-238,5 3 0 588-600,07 4 0 589-268,3 2 590-777,23 4 59-704,55 4 0 592-59,28 0 593-50,5 4 0 594-498,95 0 595-489,34 0 596-367,67 5 597-60,54 3 0 598-363,92 5 0 599-908,52 3 0 600-794,04 4 0 60-626,33 4 0 602-675,0 4 0 603-360,55 4 0 604-606,43 4 605-48,63 0 606-55,6 5 607-269,5 0 608-842,68 5 0 609-362,36 5 0 60-772,4 4 0 6-286,3 3 0 62-696,07 4 0 63-960,79 64-540,7 2 0 65-55,69 2 0 66-238,29 3 0 67-68,95 0 68-334,39 4 0 69-850,44 0 620-695,53 4 62-60,55 4 0 622-608,89 0

623-68,57 624-506,96 2 0 625-55,69 2 626-994,9 3 0 627-323,46 3 0 628-470,7 0 629-582,3 4 630-846,5 5 63-676,34 3 632-338,6 4 633-736,77 634-586,37 3 0 635-24,9 2 0 636-272,53 0 637-72,45 2 638-265,5 3 0 639-673,64 4 0 640-463,77 2 64-650,53 3 642-236,2 4 0 643-665,26 644-56,58 3 0 645-52,3 0 646-67,23 2 0 647-958,84 648-395,59 5 0 649-366,6 3 0 650-22,67 5 0 65-778,33 3 652-283,4 3 0 653-794,96 3 0 654-757,58 3 655-308,46 3 0 656-44,5 4 657-497,4 0 658-725,86 5 0 659-572,68 660-307,53 5 66-8,9 4 662-230,65 2 0 663-962,67 4 664-59,97 0 665-906,86 2 0 666-54, 2 0 667-35,94 3 0 668-2,9 2 0 669-853,27 0 670-392,86 4 0

67-454,02 672-582,4 0 673-684,92 4 0 674-97,6 4 0 675-74,05 4 0 676-94,43 0 677-457,8 0 678-65,89 2 679-427,37 2 0 680-295,83 3 0 68-89,3 3 682-439,5 683-524,76 4 684-345,7 5 685-49,89 3 686-333,2 4 687-304,79 688-76,64 3 0 689-599,4 2 0 690-586,35 69-89,83 2 692-45,34 3 693-923,45 3 694-854,4 2 695-5,93 3 0 696-27,8 3 0 697-272,8 0 698-543,2 3 0 699-259,28 700-936,47 2 70-84,45 702-600,34 4 0 703-632, 3 0 704-620,79 4 0 705-557,67 3 0 706-56,5 3 0 707-654,09 3 0 708-4,8 3 0 709-4,93 0 70-737,35 4 0 7-730,7 0 72-35,25 4 73-765,73 4 0 74-53,49 3 75-863,6 2 76-252,66 3 77-805,02 78-239,52 2

79-89,76 2 720-323,44 3 0 72-80,93 2 0 722-635,62 3 0 723-45,2 0 724-272,64 0 725-53,76 3 0 726-408,34 3 0 727-508,48 0 728-852,3 2 0 729-394,4 2 0 730-94,25 3 0 73-676,42 3 0 732-824,84 0 733-597,68 3 0 734-805,02 4 0 735-992,33 3 0 736-405,79 3 737-569,03 0 738-665,2 3 0 739-740, 740-947,64 2 74-950,4 3 742-824,6 3 743-30,45 2 0 744-29,75 3 0 745-07,98 3 0 746-425,98 0 747-769,26 3 0 748-356,06 0 749-78,53 2 0 750-344,2 0 75-806,97 4 0 752-546,89 2 0 753-99,64 4 754-806,32 2 0 755-397,08 3 0 756-245 3 0 757-275,7 3 0 758-894,9 3 0 759-204,59 0 760-963,04 4 0 76-900,07 762-338,26 4 0 763-96,39 4 0 764-623,75 3 765-773,09 2 0 766-554,03 3

767-383,84 768-357,65 2 769-23,29 2 0 770-36,05 2 0 77-543,9 0 772-978,0 3 0 773-94,77 0 774-324,4 0 775-45,42 3 0 776-992,33 3 0 777-405,79 3 0 778-569,03 779-665,2 0 780-740, 2 0 78-947,64 2 0 782-950,4 2 0 783-824,6 0 784-30,45 3 0 785-29,75 4 0 786-07,98 2 787-425,98 3 0 788-769,26 0 789-356,06 2 790-78,53 2 0 79-344,2 792-806,97 2 0 793-546,89 2 794-99,64 3 795-806,32 2 796-397,08 3 0 797-245 798-275,7 3 0 799-894,9 0 800-204,59 2 80-963,04 802-900,07 3 803-338,26 2 804-96,39 3 0 805-623,75 2 0 806-773,09 3 0 807-554,03 3 0 808-383,84 3 0 809-357,65 3 0 80-23,29 3 8-36,05 0 82-543,9 0 83-978,0 3 84-94,77 3

85-324,4 3 0 86-45,42 2 0 87-30,6 88-539,59 89-43,37 820-023,74 2 0 82-9,6 0 822-93,72 0 823-57,06 3 824-380,32 825-70,65 0 826-537,94 3 0 827-349,8 3 0 828-340,68 3 0 829-473,5 0 830-72,8 0 83-397,25 832-558,38 0 833-327,78 2 0 834-36,35 2 0 835-90,67 0 836-66,75 3 0 837-546,2 3 0 838-220, 2 0 839-86,73 3 840-752,8 2 84-43,62 0 842-39,86 0 843-305,49 0 844-657,93 2 0 845-347,26 2 0 846-956,76 2 847-590,7 2 0 848-856,05 0 849-699,67 2 0 850-674,96 2 0 85-659,73 0 852-725,9 3 0 853-43,46 2 0 854-465,49 2 0 855-859,6 2 0 856-0,73 2 0 857-442,63 2 858-79,95 2 0 859-570,83 2 860-369,52 3 0 86-788,5 0 862-349,28 3

863-352,38 3 864-926,5 2 865-66,6 0 866-72 0 867-323,69 0 868-500,73 2 869-646,02 0 870-490,92 0 87-62,2 2 872-00,33 0 873-460,03 2 874-234,93 3 0 875-640,88 3 0 876-864,57 0 877-602,93 878-864,57 0 879-602,93

Lampiran 2: Proses Perhitungan Manajemen Laba

Explore Case Processing Summary Unstandardized Residual Cases Valid Missing Total N Percent N Percent N Percent 026 00,0% 0,0% 026 00,0% Descriptives Unstandardized Residual Mean 95% Confidence Interval for Mean 5% Trimmed Mean Median Variance Std. Deviation Minimum Maximum Range Interquartile Range Skewness Kurtosis Lower Bound Upper Bound Statistic Std. Error,0000000,02903 -,264202,264202,6648,07246 2,480 3,532729 -,498 4,58707 6,08553,7854-30,83,076 97,34,53 Extreme Values Unstandardized Residual Highest Lowest 2 3 4 5 2 3 4 5 Case Number Value 525 4,58707 4 4,32707 493 2,6608 405 2,0908 547,75384 948 -,498 566-5,63234 55-2,07897 209 -,5733 457 -,0222 Tests of Normality Kolmogorov-Smirnov a Shapiro-Wilk Statistic df Sig. Statistic df Sig. Unstandardized Residual,442 026,000,035 026,000 a. Lilliefors Significance Correction

Unstandardized Residual Unstandardized Residual Stem-and-Leaf Plot Frequency Stem & Leaf 36,00 Extremes (=<-,23),00-2. 02& 22,00 -. 6789& 20,00 -. 03& 3,00-0. 55667889 6,00-0. 000002233344 29,00 0. 00000222222333333444444444 83,00 0. 5555555566666666677777777778888888888999999999 36,00. 000000222222223333333344444 2,00. 55555556666666777777788888999 94,00 2. 000022223333344444 67,00 2. 5555666778888999 39,00 3. 0022334 24,00 3. 57899& 6,00 4. 234& 4,00 4. 5& 32,00 Extremes (>=,49) Stem width:,0000 Each leaf: 4 case(s) & denotes fractional leaves.

Normal Q-Q Plot of Unstandardized Residual 4 2 Expected Normal 0-2 -4-20 -00-80 -60-40 -20 0 20 Observed Value

Detrended Normal Q-Q Plot of Unstandardized Residual 0 Dev from Normal -0-20 -30-20 -00-80 -60-40 -20 0 20 Observed Value

20.00 0.00 60 78 566-20.00-40.00-60.00-80.00-00.00 948-20.00 Unstandardized Residual

Explore Case Processing Summary Unstandardized Residual Cases Valid Missing Total N Percent N Percent N Percent 99 00,0% 0,0% 99 00,0% Descriptives Unstandardized Residual Mean 95% Confidence Interval for Mean Lower Bound Upper Bound Statistic Std. Error,0000000,00292350 -,0057375,0057375 5% Trimmed Mean Median Variance Std. Deviation Minimum Maximum Range Interquartile Range Skewness Kurtosis,0003935,0029302,008,08862590 -,2350,23344,46494,0874 -,06,08,005,6 Extreme Values Unstandardized Residual Highest Lowest 2 3 4 5 2 3 4 5 Case Number Value 7,23344 79,2340 28,23074 853,22693 758,22662 425 -,2350 4 -,23038 3 -,2309 79 -,22839 885 -,2282 Tests of Normality Kolmogorov-Smirnov a Shapiro-Wilk Statistic df Sig. Statistic df Sig. Unstandardized Residual,030 99,057,995 99,007 a. Lilliefors Significance Correction

Unstandardized Residual Unstandardized Residual Stem-and-Leaf Plot Frequency Stem & Leaf 8,00 Extremes (=<-,22) 9,00-2. 0& 36,00 -. 55689& 6,00 -. 0002334 42,00-0. 555555666666777778888999 9,00-0. 0000002222222333333344444 235,00 0. 00000002222222222333333333444444 6,00 0. 5555666677777888999 74,00. 0002223334 37,00. 556789 4,00 2. & 6,00 Extremes (>=,22) Stem width:,0000 Each leaf: 6 case(s) & denotes fractional leaves.

Normal Q-Q Plot of Unstandardized Residual 4 2 Expected Normal 0-2 -4-0.3-0.2-0. 0.0 0. 0.2 0.3 Observed Value

Detrended Normal Q-Q Plot of Unstandardized Residual 0.4 Dev from Normal 0.2 0.0-0.2-0.4-0.4-0.2 0.0 0.2 0.4 Observed Value

0.40 7 0.20 0.00-0.20 79-0.40 Unstandardized Residual

Regression Variables Entered/Removed b Model Variables Variables Entered Removed Method b2, b a. Enter a. All requested variables entered. b. Dependent Variable: TA_A Model Model Summary b Adjusted Std. Error of Durbin- R R Square R Square the Estimate Watson,073 a,005,003,08872,968 a. Predictors: (Constant), b2, b b. Dependent Variable: TA_A Model Regression Residual Total a. Predictors: (Constant), b2, b b. Dependent Variable: TA_A ANOVA b Sum of Squares df Mean Square F Sig.,039 2,09 2,452,087 a 7,20 96,008 7,249 98 Model (Constant) b b2 a. Dependent Variable: TA_A Unstandardized Coefficients Coefficients a Standardized Coefficients Collinearity Statistics B Std. Error Beta t Sig. Tolerance VIF -,030,004-6,97,000,007,003,064,952,05,000,000,000,000 -,033 -,005,35,000,000 Collinearity Diagnostics a Model Dimension 2 3 a. Dependent Variable: TA_A Condition Variance Proportions Eigenvalue Index (Constant) b b2,742,000,3,3,0,987,329,00,0,98,272 2,532,87,86,0

Residuals Statistics a Minimum Maximum Mean Std. Deviation N Predicted Value -,6,07 -,0238,00648 99 Residual -,2350,23344,00000,08863 99 Std. Predicted Value -4,237 4,637,000,000 99 Std. Residual -2,609 2,63,000,999 99 a. Dependent Variable: TA_A Regression Variables Entered/Removed b Model Variables Entered Variables Removed Method b2, b a. Enter a. All requested variables entered. b. Dependent Variable: ABS_RES Model Summary Model R R Square Adjusted R Square Std. Error of the Estimate,092 a,009,006,05469 a. Predictors: (Constant), b2, b Model Regression Residual Total a. Predictors: (Constant), b2, b b. Dependent Variable: ABS_RES ANOVA b Sum of Squares df Mean Square F Sig.,024 2,02,937,062 a 2,740 96,003 2,764 98 Unstandardized Coefficients Coefficients a Standardized Coefficients Model B Std. Error Beta t Sig. (Constant),065,003 24,498,000 b,006,003,088,967,078 b2,000,000 -,027 -,820,43 a. Dependent Variable: ABS_RES

Lampiran 3: Uji Hipotesis

Explore Case Processing Summary Unstandardized Residu Cases Valid Missing Total N Percent N Percent N Percent 99 00,0% 0,0% 99 00,0% Descriptives Unstandardized Residual Mean 95% Confidence Interval for Mean Lower Bound Upper Bound Statistic Std. Error -4,24887 789,9922-554,65 546,52 5% Trimmed Mean Median Variance Std. Deviation Minimum Maximum Range Interquartile Range Skewness Kurtosis 860,0363 86,5399 6E+008 23948,62-704344 7743,453 72087,6 2994,799-28,094,08 89,5,6 Extreme Values Unstandardized Residual Highest Lowest 2 3 4 5 2 3 4 5 Case Number Value 229 7743,453 85 7725,344 339 7606,477 75 6772,034 84 6740,472 394-704344 368-59630 636-45,6 752-3339, 9-3222,43 Tests of Normality Kolmogorov-Smirnov a Shapiro-Wilk Statistic df Sig. Statistic df Sig. Unstandardized Residual,446 99,000,048 99,000 a. Lilliefors Significance Correction

Unstandardized Residual Unstandardized Residual Stem-and-Leaf Plot Frequency Stem & Leaf 2,00 Extremes (=<-59630),00-4. & 2,00-3. & 62,00-2. 000223345679& 99,00 -. 000223334455689999& 83,00-0. 002234444445555556666677778899999 3,00 0. 000022233445555556778999 68,00. 0000002222223333444555666788999,00 2. 00022333445566667889 7,00 3. 0223344556666& 54,00 4. 02245667& 23,00 5. 4567& 9,00 6. 67& 3,00 Extremes (>=7606) Stem width: 000,000 Each leaf: 5 case(s) & denotes fractional leaves.

Normal Q-Q Plot of Unstandardized Residual 4 2 Expected Normal 0-2 -4-800,000-600,000-400,000-200,000 0 Observed Value

Detrended Normal Q-Q Plot of Unstandardized Residual 0 Dev from Normal -0-20 -30-800,000-600,000-400,000-200,000 0 200,000 Observed Value

200000.00 0.00 229 368-200000.00-400000.00-600000.00 394-800000.00 Unstandardized Residual

Explore Case Processing Summary Unstandardized Residual Cases Valid Missing Total N Percent N Percent N Percent 879 00,0% 0,0% 879 00,0% Descriptives Unstandardized Residual Mean 95% Confidence Interval for Mean Lower Bound Upper Bound Statistic Std. Error,0000000 8,879707-7,4279 7,42793 5% Trimmed Mean Median Variance Std. Deviation Minimum Maximum Range Interquartile Range Skewness Kurtosis 3,43055 42,4653 69308,444 263,2650-696,024 37,78254 067,806 47,5293 -,608,082 -,496,65 Extreme Values Unstandardized Residual Highest Lowest 2 3 4 5 2 3 4 5 Case Number Value 6 37,78254 266 370,6277 05 365,2072 94 365,03970 0 362,58460 503-696,024 786-687,663 745-685,82 663-673,03 820-67,24 Tests of Normality Kolmogorov-Smirnov a Shapiro-Wilk Statistic df Sig. Statistic df Sig. Unstandardized Residual,083 879,052,943 879,000 a. Lilliefors Significance Correction

Unstandardized Residual Unstandardized Residual Stem-and-Leaf Plot Frequency Stem & Leaf 2,00-6. 6&&& 9,00-5. 259&& 4,00-4. 234556789& 55,00-3. 0022345667889 70,00-2. 0223345667889 80,00 -. 002334557788999& 04,00-0. 000222233445556667777889 9,00 0. 00222334444555566677788999 3,00. 00022233444456677788899 50,00 2. 0002222333444455556666777888889999 07,00 3. 00000222333334445555556& Stem width: 00,0000 Each leaf: 4 case(s) & denotes fractional leaves.

Normal Q-Q Plot of Unstandardized Residual 4 2 Expected Normal 0-2 -4 -,000-500 0 500,000 Observed Value

Detrended Normal Q-Q Plot of Unstandardized Residual 0.5 0.0 Dev from Normal -0.5 -.0 -.5-2.0-800 -600-400 -200 0 200 400 Observed Value

400.00 200.00 0.00-200.00-400.00-600.00-800.00 Unstandardized Residual

Regression Variables Entered/Removed b Model Variables Entered Ukuran_ Variables Removed Method KAP, Aud_ Tenure a. Enter a. All requested variables entered. b. Dependent Variable: ML Model Summary b Model R R Square Adjusted R Square Std. Error of the Estimate Durbin- Watson,477 a,422,320 263,56533,702 a. Predictors: (Constant), Ukuran_KAP, Aud_Tenure b. Dependent Variable: ML Model Regression Residual Total ANOVA b Sum of Squares df Mean Square F Sig. 35744 2 678720,603 9,770,000 a 6085284 876 69466,683 6220255 878 a. Predictors: (Constant), Ukuran_KAP, Aud_Tenure b. Dependent Variable: ML Coefficients a Unstandardized Coefficients Standardized Coefficients Collinearity Statistics Model B Std. Error Beta t Sig. Tolerance VIF (Constant) -393,86 9,06-20,579,000 Aud_Tenure 20,34 4,783,42 4,253,000,000,000 Ukuran_KAP -22,83 7,525 -,099-2,948,023,000,000 a. Dependent Variable: ML Collinearity Diagnostics a Model Dimension 2 3 a. Dependent Variable: ML Condition Variance Proportions Eigenvalue Index (Constant) Aud_Tenure Ukuran_KAP 2,336,000,04,04,07,539 2,082,03,09,87,26 4,32,93,87,06 Predicted Value Residual Std. Predicted Value Std. Residual a. Dependent Variable: ML Residuals Statistics a Minimum Maximum Mean Std. Deviation N -372,845-208,2759-39,03 39,3998 879-696,024 37,78253,00000 263,26497 879 -,369 2,86,000,000 879-2,64,4,000,999 879

Regression Variables Entered/Removed b Model a. b. Variables Variables Entered Removed Method Ukuran_ KAP, Aud_ Tenure a. Enter All requested variables entered. Dependent Variable: ABS_RES2 Model Summary Model R R Square Adjusted R Square Std. Error of the Estimate,78 a,032,029 44,00528 a. Predictors: (Constant), Ukuran_KAP, Aud_Tenure Model ANOVA b Sum of Squares df Mean Square F Sig. 59270,4 2 296350,695,829,08 a 866069 876 20737,522 8758770 878 Regression Residual Total a. Predictors: (Constant), Ukuran_KAP, Aud_Tenure b. Dependent Variable: ABS_RES2 Unstandardized Coefficients Coefficients a Standardized Coefficients Model B Std. Error Beta t Sig. (Constant) 255,598 0,439 24,485,000 Aud_Tenure -3,28 6,626 -,07 -,795,63 Ukuran_KAP 7,706 0,44,058,746,08 a. Dependent Variable: ABS_RES2 Descriptives Descriptive Statistics ML Aud_Tenure Ukuran_KAP Valid N (listwise) N Minimum Maximum Mean Std. Deviation 879-3,74,82-3,03 2,8509 879,00 9,00 3,2582,85965 879,00,00,356,479 879