Daftar Populasi dan Sampel

Lampiran i Daftar Populasi dan Sampel No Kode Perusahaan Nama Perusahaan Kriteria Sampel 1 2 3 1 ADES PT. Akasha Wira International Sampel 1 2 AISA PT. Tiga Pilar Sejahtera Food Sampel 2 3 CEKA PT. Cahaya Kalbar Sampel 3 4 DAVO PT. Davomas Abadi X X Bukan Sampel 5 DLTA PT. Delta Djakarta X Bukan Sampel 6 FAST PT. Fast Food Indonesia Sampel 4 7 ICBP PT. Indofood CBP Sukses Makmur Sampel 5 8 INDF PT. Indofood Sukses Makmur Sampel 6 9 MLBI PT. Multi Bintang Indonesia Sampel 7 10 MYOR PT. Mayora Indah Sampel 8 11 PSDN PT. Prasidha Aneka Niaga Sampel 9 12 PTSP PT. Pioneerindo Gourmet International Sampel 10 13 ROTI PT. Nippon Indosari Corpindo Sampel 11 SIPD PT. Sierad Produce Sampel 12 15 SKLT PT. Sekar Laut Sampel 13 16 SMAR Technology Sampel STTP PT. Siantar Top Sampel 15 18 TBLA PT. Tunas Baru Lampung Sampel 16 19 ULTJ PT. Ultrajaya Milk Industry And Trading Company Sampel

Lampiran ii Perhitungan Current Liabilities to Inventory (X1) Tahun 2009 CURRENT LIABILITES INVENTORY 1 PT. Akasha Wira International ADES 29,613 7,088 4.8 2 PT. Tiga Pilar Sejahtera Food AISA 372,275 235,350 1.582 3 PT. Cahaya Kalbar CEKA 79,0 1,748 0.689 4 PT. Fast Food Indonesia FAST 320,777 95,221 3.369 5 PT. Indofood CBP Sukses Makmur ICBP 7,378,449 1,310,739 5.629 6 PT. Indofood Sukses Makmur INDF 11,8,529 5,1,484 2.9 7 PT. Multi Bintang Indonesia MLBI 852,194 110,497 7.712 8 PT. Mayora Indah MYOR 764,230 458,603 1.666 9 PT. Prasidha Aneka Niaga PSDN 131,963 110,570 1.193 10 PT. Pioneerindo Gourmet International PTSP 33,805 11,208 3.016 11 PT. Nippon Indosari Corpindo ROTI 95,447 9,075 CLI 10.51 8 12 PT. Sierad Produce SIPD 425,313 333,0 1.277 13 PT. Sekar Laut SKLT 46,512 45,384 1.025 Technology SMAR 2,764,944 2,139,125 1.293 15 PT. Siantar Top STTP 110,001 112,157 0.981 16 PT. Tunas Baru Lampung TBLA 973,634 247,071 3.941 PT. Ultrajaya Milk Industry And Trading Company ULTJ 384,342 383,588 1.002

Lampiran ii (Lanjutan) Perhitungan Current Liabilities to Inventory (X1) Tahun 2010 CURRENT LIABILITES INVENTORY 1 PT. Akasha Wira International ADES 87,255 8,488 10.280 2 PT. Tiga Pilar Sejahtera Food AISA 518,295 424,332 1.221 3 PT. Cahaya Kalbar CEKA 385,079 454,029 0.848 4 PT. Fast Food Indonesia FAST 326,766 1,652 2.777 5 PT. Indofood CBP Sukses Makmur ICBP 2,701,200 1,422,466 1.899 6 PT. Indofood Sukses Makmur INDF 9,859,118 5,644,1 1.747 7 PT. Multi Bintang Indonesia MLBI 632,026 101,153 6.248 8 PT. Mayora Indah MYOR 1,040,333 498,464 2.087 9 PT. Prasidha Aneka Niaga PSDN 194,443 154,066 1.262 10 PT. Pioneerindo Gourmet International CLI PTSP 38,929 12,486 3.118 11 PT. Nippon Indosari Corpindo ROTI 92,639 9,602 9.648 12 PT. Sierad Produce SIPD 564,056 467,298 1.207 13 PT. Sekar Laut SKLT 50,396 49,619 1.016 Technology SMAR 4,106,205 2,702,534 1.519 15 PT. Siantar Top STTP 0,423 6,013 1.167 16 PT. Tunas Baru Lampung TBLA 1,468,445 477,585 3.075 PT. Ultrajaya Milk Industry And Trading Company ULTJ 477,558 357,744 1.335

Lampiran ii (Lanjutan) Perhitungan Current Liabilities to Inventory (X1) Tahun 2011 CURRENT LIABILITES INVENTORY 1 PT. Akasha Wira International ADES 75,394 38,965 1.935 2 PT. Tiga Pilar Sejahtera Food AISA 911,836 331,899 2.747 3 PT. Cahaya Kalbar CEKA 367,059 390,950 0.939 4 PT. Fast Food Indonesia FAST 422,292 128,904 3.276 5 PT. Indofood CBP Sukses Makmur ICBP 2,988,540 1,629,883 1.834 6 PT. Indofood Sukses Makmur INDF 12,831,304 6,536,343 1.963 7 PT. Multi Bintang Indonesia MLBI 659,873 106,732 6.183 8 PT. Mayora Indah MYOR 1,845,791 1,336,250 1.381 9 PT. Prasidha Aneka Niaga PSDN 180,506 162,978 1.108 10 PT. Pioneerindo Gourmet International CLI PTSP 41,665,164 2.942 11 PT. Nippon Indosari Corpindo ROTI 8,209 16,306 9.089 12 PT. Sierad Produce SIPD 882,649 552,633 1.597 13 PT. Sekar Laut SKLT 61,944 47,259 1.311 Technology SMAR 4,270,944 2,839,1 1.504 15 PT. Siantar Top STTP 303,434 161,700 1.877 16 PT. Tunas Baru Lampung TBLA 1,366,205 488,998 2.794 PT. Ultrajaya Milk Industry And Trading Company ULTJ 607,594 368,497 1.649

Lampiran iii Perhitungan Operating Profit Margin (X2) Tahun 2009 OPERATING PROFIT NET SALES OPM 1 PT. Akasha Wira International ADES 4,632 134,438 0.034 2 PT. Tiga Pilar Sejahtera Food AISA 102,629 533,194 0.192 3 PT. Cahaya Kalbar CEKA 93,460 1,194,544 0.078 4 PT. Fast Food Indonesia FAST 221,241 2,454,360 0.090 5 PT. Indofood CBP Sukses Makmur ICBP 1,799,911 16,332,607 0.110 6 PT. Indofood Sukses Makmur INDF 5,004,209 37,397,319 0.134 7 PT. Multi Bintang Indonesia MLBI 513,384 1,616,264 0.318 8 PT. Mayora Indah MYOR 613,187 4,777,5 0.128 9 PT. Prasidha Aneka Niaga PSDN 43,132 592,358 0.073 10 PT. Pioneerindo Gourmet International PTSP 16,479 226,790 0.073 11 PT. Nippon Indosari Corpindo ROTI 88,295 485,920 0.182 12 PT. Sierad Produce SIPD 72,683 3,242,551 0.022 13 PT. Sekar Laut SKLT 1,707 276,312 0.006 Technology SMAR 1,110,206,201,230 0.078 15 PT. Siantar Top STTP 39,706 627,115 0.063 16 PT. Tunas Baru Lampung TBLA 281,468 2,783,573 0.101 PT. Ultrajaya Milk Industry And Trading Company ULTJ 126,949 1,613,928 0.079

Lampiran iii (Lanjutan) Perhitungan Operating Profit Margin (X2) Tahun 2010 OPERATING PROFIT NET SALES OPM 1 PT. Akasha Wira International ADES 28,321 218,748 0.129 2 PT. Tiga Pilar Sejahtera Food AISA 126,390 705,220 0.9 3 PT. Cahaya Kalbar CEKA 46,431 718,205 0.065 4 PT. Fast Food Indonesia FAST 247,666 2,913,605 0.085 5 PT. Indofood CBP Sukses Makmur ICBP 2,644,892,960,120 0.7 6 PT. Indofood Sukses Makmur INDF 6,729,311 38,403,360 0.5 7 PT. Multi Bintang Indonesia MLBI 616,288 1,790,164 0.344 8 PT. Mayora Indah MYOR 773,335 7,224,165 0.107 9 PT. Prasidha Aneka Niaga PSDN 46,247 928,527 0.050 10 PT. Pioneerindo Gourmet International PTSP 23,247 247,503 0.094 11 PT. Nippon Indosari Corpindo ROTI 125,692 612,192 0.205 12 PT. Sierad Produce SIPD 0,181 3,642,501 0.038 13 PT. Sekar Laut SKLT 5,725 3,6 0.018 Technology SMAR 1,667,451 20,265,425 0.082 15 PT. Siantar Top STTP 51,225 762,613 0.067 16 PT. Tunas Baru Lampung TBLA 349,603 2,951,1 0.118 PT. Ultrajaya Milk Industry And Trading Company ULTJ 185,4 1,880,411 0.099

Lampiran iii (Lanjutan) Perhitungan Operating Profit Margin (X2) Tahun 2011 OPERATING PROFIT NET SALES OPM 1 PT. Akasha Wira International ADES 26,319 299,409 0.088 2 PT. Tiga Pilar Sejahtera Food AISA 307,852 1,752,802 0.6 3 PT. Cahaya Kalbar CEKA 9,369 1,238,169 0.121 4 PT. Fast Food Indonesia FAST 287,930 3,316,800 0.087 5 PT. Indofood CBP Sukses Makmur ICBP 2,640,611 19,367,155 0.136 6 PT. Indofood Sukses Makmur INDF 6,718,716 45,332,256 0.8 7 PT. Multi Bintang Indonesia MLBI 675,747 1,858,750 0.364 8 PT. Mayora Indah MYOR 757,877 9,453,865 0.080 9 PT. Prasidha Aneka Niaga PSDN 57,158 1,246,290 0.046 10 PT. Pioneerindo Gourmet International PTSP 37,266 292,477 0.127 11 PT. Nippon Indosari Corpindo ROTI 6,487 813,342 0.180 12 PT. Sierad Produce SIPD 129,423 4,092,131 0.032 13 PT. Sekar Laut SKLT 9,064 344,436 0.026 Technology SMAR 2,471,560 31,676,219 0.078 15 PT. Siantar Top STTP 70,446 1,027,684 0.069 16 PT. Tunas Baru Lampung TBLA 6,126 3,731,749 0.165 PT. Ultrajaya Milk Industry And Trading Company ULTJ 182,059 2,102,384 0.087

Lampiran iv Perhitungan Earning Power of Total Investment (X3) Tahun 2009 EBIT TOTAL ASSTES EPTI 1 PT. Akasha Wira International ADES,395 8,287 0.098 2 PT. Tiga Pilar Sejahtera Food AISA 49,411 1,568,829 0.031 3 PT. Cahaya Kalbar CEKA 70,089 568,603 0.123 4 PT. Fast Food Indonesia FAST 247,8 1,041,409 0.237 5 PT. Indofood CBP Sukses Makmur ICBP 1,602,588 10,223,893 0.157 6 PT. Indofood Sukses Makmur INDF 4,063,813 40,382,953 0.101 7 PT. Multi Bintang Indonesia MLBI 472,491 993,465 0.476 8 PT. Mayora Indah MYOR 503,934 3,246,498 0.155 9 PT. Prasidha Aneka Niaga PSDN 58,572 353,629 0.166 10 PT. Pioneerindo Gourmet International PTSP,102 91,2 0.188 11 PT. Nippon Indosari Corpindo ROTI 80,491 346,978 0.232 12 PT. Sierad Produce SIPD 61,249 1,641,295 0.037 13 PT. Sekar Laut SKLT 12,411 196,186 0.063 Technology SMAR 992,722 10,210,595 0.097 15 PT. Siantar Top STTP 39,836 548,720 0.073 16 PT. Tunas Baru Lampung TBLA 321,057 2,786,340 0.115 PT. Ultrajaya Milk Industry And Trading Company ULTJ 98,279 1,732,702 0.057

Lampiran iv (Lanjutan) Perhitungan Earning Power of Total Investment (X3) Tahun 2010 EBIT TOTAL ASSTES EPTI 1 PT. Akasha Wira International ADES 33,543 324,493 0.103 2 PT. Tiga Pilar Sejahtera Food AISA 94,187 1,936,949 0.049 3 PT. Cahaya Kalbar CEKA 40,351 850,470 0.047 4 PT. Fast Food Indonesia FAST 261,590 1,236,043 0.212 5 PT. Indofood CBP Sukses Makmur ICBP 2,519,2 13,361,313 0.189 6 PT. Indofood Sukses Makmur INDF 5,432,375 47,275,955 0.115 7 PT. Multi Bintang Indonesia MLBI 594,162 1,137,082 0.523 8 PT. Mayora Indah MYOR 658,359 4,399,191 0.150 9 PT. Prasidha Aneka Niaga PSDN 39,242 4,611 0.095 10 PT. Pioneerindo Gourmet International PTSP 22,976 116,644 0.197 11 PT. Nippon Indosari Corpindo ROTI 134,666 568,265 0.237 12 PT. Sierad Produce SIPD 93,122 2,055,743 0.045 13 PT. Sekar Laut SKLT 6,2 199,375 0.031 Technology SMAR 1,654,948 12,475,642 0.133 15 PT. Siantar Top STTP 46,2 649,274 0.071 16 PT. Tunas Baru Lampung TBLA 324,380 3,651,105 0.089 PT. Ultrajaya Milk Industry And Trading Company ULTJ 202,924 2,006,596 0.101

Lampiran iv (Lanjutan) Perhitungan Earning Power of Total Investment (X3) Tahun 2011 EBIT TOTAL ASSTES EPTI 1 PT. Akasha Wira International ADES 29,627 316,048 0.094 2 PT. Tiga Pilar Sejahtera Food AISA 185,9 3,590,309 0.052 3 PT. Cahaya Kalbar CEKA 130,254 823,361 0.158 4 PT. Fast Food Indonesia FAST 298,702 1,547,982 0.193 5 PT. Indofood CBP Sukses Makmur ICBP 2,744,910 15,222,857 0.180 6 PT. Indofood Sukses Makmur INDF 6,352,389 53,585,933 0.119 7 PT. Multi Bintang Indonesia MLBI 680,487 1,220,813 0.557 8 PT. Mayora Indah MYOR 626,440 6,599,845 0.095 9 PT. Prasidha Aneka Niaga PSDN 37,116 421,366 0.088 10 PT. Pioneerindo Gourmet International PTSP 36,036 133,433 0.270 11 PT. Nippon Indosari Corpindo ROTI 154,948 759,137 0.204 12 PT. Sierad Produce SIPD 34,013 2,641,603 0.013 13 PT. Sekar Laut SKLT 8,016 2,238 0.037 Technology SMAR 2,386,835,721,899 0.162 15 PT. Siantar Top STTP 60,382 934,766 0.065 16 PT. Tunas Baru Lampung TBLA 539,936 4,244,618 0.127 PT. Ultrajaya Milk Industry And Trading Company ULTJ 156,818 2,9,182 0.072

Lampiran v 1 2 PT. Akasha Wira International PT. Tiga Pilar Sejahtera Food Perhitungan Operating Ratio (X4) Tahun 2009 COST OF GOOD SOLD OPERATI NG EXPENSE S NET SALES OPERA ADES 86,062 43,744 134,438 0.966 AISA 380,2 50,348 533,194 0.808 3 PT. Cahaya Kalbar CEKA 1,055,969 45,1 1,194,544 0.922 4 PT. Fast Food Indonesia FAST 986,532 1,246,587 2,454,360 0.910 5 6 7 PT. Indofood CBP Sukses Makmur PT. Indofood Sukses Makmur PT. Multi Bintang Indonesia ICBP 12,419,763 2,112,933 16,332,607 0.890 INDF 26,955,710 5,437,400 37,397,319 0.866 MLBI 766,918 335,962 1,616,264 0.682 8 PT. Mayora Indah MYOR 3,643,390 520,598 4,777,5 0.872 9 10 11 PT. Prasidha Aneka Niaga PT. Pioneerindo Gourmet International PT. Nippon Indosari Corpindo PSDN 504,384 44,843 592,358 0.927 PTSP 81,988 128,323 226,790 0.927 ROTI 263,821 133,803 485,920 0.818 12 PT. Sierad Produce SIPD 3,011,766 158,102 3,242,551 0.978 13 PT. Sekar Laut SKLT 223,898 50,706 276,312 0.994 PT. Sinar Mas Agro Resources And Technology SMAR 12,484,606 606,419,201,230 0.922 15 PT. Siantar Top STTP 525,050 62,359 627,115 0.937 16 PT. Tunas Baru Lampung PT. Ultrajaya Milk Industry And Trading Company TBLA 2,336,336 165,769 2,783,573 0.899 ULTJ 1,192,033 294,945 1,613,928 0.921

Lampiran v (Lanjutan) Perhitungan Operating Ratio (X4) Tahun 2010 1 2 PT. Akasha Wira International PT. Tiga Pilar Sejahtera Food COST OF GOOD SOLD OPERATING EXPENSES NET SALES OPERA ADES 138,249 52,8 218,748 0.871 AISA 521,405 57,425 705,220 0.821 3 PT. Cahaya Kalbar CEKA 634,746 37,027 718,205 0.935 4 PT. Fast Food Indonesia FAST 1,273,157 1,436,893 2,913,605 0.930 5 6 7 PT. Indofood CBP Sukses Makmur PT. Indofood Sukses Makmur PT. Multi Bintang Indonesia ICBP 12,993,2 2,322,011,960,120 0.853 INDF 25,932,908 5,741,1 38,403,360 0.825 MLBI 761,988 411,888 1,790,164 0.656 8 PT. Mayora Indah MYOR 5,5,779 933,051 7,224,165 0.893 9 PT. Prasidha Aneka Niaga PSDN 827,226 55,054 928,527 0.950 10 11 PT. Pioneerindo Gourmet International PT. Nippon Indosari Corpindo PTSP 85,131 139,125 247,503 0.906 ROTI 323,167 163,333 612,192 0.795 12 PT. Sierad Produce SIPD 3,291,055 211,265 3,642,501 0.962 13 PT. Sekar Laut SKLT 252,083 56,338 3,6 0.982 PT. Sinar Mas Agro Resources And Technology SMAR,127,929 1,470,045 20,265,425 0.918 15 PT. Siantar Top STTP 629,682 81,706 762,613 0.933 16 PT. Tunas Baru Lampung TBLA 2,310,101 291,410 2,951,1 0.882 PT. Ultrajaya Milk Industry And Trading Company ULTJ 1,288,168 406,827 1,880,411 0.901

Lampiran v (Lanjutan) 1 2 PT. Akasha Wira International PT. Tiga Pilar Sejahtera Food Perhitungan Operating Ratio (X4) Tahun 2011 COST OF GOOD SOLD OPERATING EXPENSES NET SALES OPERA ADES 184,925 88,165 299,409 0.912 AISA 1,330,461 1,489 1,752,802 0.824 3 PT. Cahaya Kalbar CEKA 1,040,848 47,952 1,238,169 0.879 4 PT. Fast Food Indonesia FAST 1,461,949 1,443,212 3,316,800 0.876 5 6 7 PT. Indofood CBP Sukses Makmur PT. Indofood Sukses Makmur PT. Multi Bintang Indonesia ICBP,335,896 2,390,648 19,367,155 0.864 INDF 32,749,190 5,864,350 45,332,256 0.852 MLBI 778,4 404,586 1,858,750 0.636 8 PT. Mayora Indah MYOR 7,795,454 900,534 9,453,865 0.920 9 10 11 PT. Prasidha Aneka Niaga PT. Pioneerindo Gourmet International PT. Nippon Indosari Corpindo PSDN 1,119,815 69,316 1,246,290 0.954 PTSP 99,993 155,218 292,477 0.873 ROTI 433,938 232,9 813,342 0.820 12 PT. Sierad Produce SIPD 3,607,549 292,158 4,092,131 0.953 13 PT. Sekar Laut SKLT 271,964 63,407 344,436 0.974 PT. Sinar Mas Agro Resources And Technology SMAR 24,154,526 5,050,133 31,676,219 0.922 15 PT. Siantar Top STTP 849,397 107,843 1,027,684 0.931 16 PT. Tunas Baru Lampung PT. Ultrajaya Milk Industry And Trading Company TBLA 2,488,848 628,775 3,731,749 0.835 ULTJ 1,476,677 443,647 2,102,384 0.913

Lampiran vi Pajak Penghasilan (Y) 2009-2011 1 PT. Akasha Wira International ADES 2 PT. Tiga Pilar Sejahtera Food AISA 3 PT. Cahaya Kalbar CEKA 4 PT. Fast Food Indonesia FAST 5 PT. Indofood CBP Sukses Makmur ICBP 6 PT. Indofood Sukses Makmur INDF 7 PT. Multi Bintang Indonesia MLBI 8 PT. Mayora Indah MYOR 9 PT. Prasidha Aneka Niaga PSDN 10 PT. Pioneerindo Gourmet International PTSP 11 PT. Nippon Indosari Corpindo ROTI 12 PT. Sierad Produce SIPD 13 PT. Sekar Laut SKLT Technology SMAR 15 PT. Siantar Top STTP 16 PT. Tunas Baru Lampung TBLA PT. Ultrajaya Milk Industry And Trading Company ULTJ Pajak Penghasilan 2009 2010 2011 0 83 1 13,125 12,529 36,689 15,136 9,427 32,549 61,786 56,3 55,619 0 734,012 736,287 1,481,786 1,771,258 1,735,905 130,533 154,374 7,850 129,347 157,539 139,706 15,406 16,511 20,530 4,485 5,057 7,718 21,980 33,532 35,975 6,0,975 10,209 83 1,682 3,043 270,245 373,550 564,549 7,034 7,896 11,426 51,835 61,460 100,365 19,098 51,408 30,111

Lampiran vii Statistik Deskriptif Deskripsi variabel penelitian observasi awal (n = 51) Descriptive Statistics N Minimum Maximum Mean Std. Deviation CLI 51.69 10.52 2.8595 2.55827 OPM 51.01.36.1132.07583 EPTI 51.01.56.27.100 OPERA 51.64.99.8861.07560 PAJAK_PENGHASILAN 51.00 71258.00 186784.8627 4.09127E5 Valid N (listwise) 51 Sumber: Data penelitian yang diolah menggunakan SPSS 18 UJI NORMALITAS (SEBELUM TRANSFORMASI KE LN) Lampiran viii

Lampiran viii (Lanjutan) One-Sample Kolmogorov-Smirnov Test Unstandardiz ed Residual N 51 Normal Parameters a,b Mean.0000000 Std. Deviation 3.80387818E 5 Most Extreme Absolute.257 Differences Positive.257 Negative -.189 Kolmogorov-Smirnov Z 1.839 Asymp. Sig. (2-tailed).002 a. Test distribution is Normal. b. Calculated from data. Lampiran viii (Lanjutan)

Lampiran ix UJI NORMALITAS (SETELAH TRANSFORMASI KE LN) Lampiran ix (Lanjutan) One-Sample Kolmogorov-Smirnov Test Unstandardized Residual N 50 Normal Parameters a,b Mean.0000000 Std. Deviation 1.72435985 Most Extreme Differences Absolute.129 Positive.042 Negative -.129 Kolmogorov-Smirnov Z.912 Asymp. Sig. (2-tailed).377 a. Test distribution is Normal. b. Calculated from data.

UJI HETEROSKEDASTISITAS Lampiran x Lampiran x (Lanjutan) Model Coefficients a Unstandardized Coefficients Standardize d Coefficients B Std. Error Beta t Sig. 1 (Constant) 3.528 1.421 2.483.0 Ln_CLI -.026.3 -.016 -.082.935 Ln_OPM.755.397.497 1.903.063 Ln_EPTI -.158.298 -.104 -.529.599 Ln_OPERA 6.067 3.302.494 1.837.073 a. Dependent Variable: absut

Lampiran xi UJI AUTOKORELASI Model Summary b Model Adjusted R Std. Error of R R Square Square the Estimate Durbin-Watson 1.630 a.397.343 1.79937 1.621 a. Predictors: (Constant), Ln_OPERA, Ln_EPTI, Ln_CLI, Ln_OPM b. Dependent Variable: Ln_Pajak_Penghasilan UJI MULTIKOLINERITAS Lampiran xii Coefficients a Model Unstandardized Standardized Coefficients Coefficients Collinearity Statistics B Std. Error Beta t Sig. Tolerance VIF 1 (Constant) 18.351 2.272 8.077.000 Ln_CLI -1.319.501 -.422-2.631.012.522 1.915 Ln_OPM 2.067.634.696 3.259.002.294 3.402 Ln_EPTI.793.477.268 1.662.103.516 1.937 Ln_OPER A 2.423 5.280.101.459.649.277 3.613 a. Dependent Variable: Ln_Pajak_Penghasilan

UJI HIPOTESIS UJI KOEFISIEN DETERMINASI Lampiran xiii Model Summary b Model Adjusted R Std. Error of R R Square Square the Estimate 1.630 a.397.343 1.79937 a. Predictors: (Constant), Ln_OPERA, Ln_EPTI, Ln_CLI, Ln_OPM b. Dependent Variable: Ln_Pajak_Penghasilan UJI F Lampiran xiii (Lanjutan) ANOVA b Model Sum of Squares Df Mean Square F Sig. 1 Regression 95.794 4 23.948 7.397.000 a Residual 5.697 45 3.238 Total 241.491 49 a. Predictors: (Constant), Ln_OPERA, Ln_EPTI, Ln_CLI, Ln_OPM b. Dependent Variable: Ln_Pajak_Penghasilan

Uji t Lampiran xiii (Lanjutan) Model Coefficients a Unstandardized Coefficients Standardized Coefficients B Std. Error Beta t Sig. 1 (Constant) 18.351 2.272 8.077.000 Ln_CLI -1.319.501 -.422-2.631.012 Ln_OPM 2.067.634.696 3.259.002 Ln_EPTI.793.477.268 1.662.103 Ln_OPERA 2.423 5.280.101.459.649 a. Dependent Variable: Ln_Pajak_Penghasilan