Lampiran: Statistik Deskriptif

Descriptives

Descriptive Statistics

N Minimum Maximum Mean Std. Deviation

Jumlah Opsi Saham 44 ,00 ,50 ,0618 ,08881
Harga Eksekusi 44 2,00 3,77 2,7895 ,43187
Manajemen Laba 44 ,08 ,15 ,1133 ,01767
Nilai Perusahaan 44 ,42 ,85 ,6193 ,10127
Valid N (listwise) 44
Lampiran : Asumsi Klasik Sub Struktur 1

Uji Normalitas

One-Sample Kolmogorov-Smirnov Test

Unstandardiz
ed Residual
N 44
Normal Parameters a,b Mean ,0000000
Std. Deviation ,00386230
Most Extreme Absolute ,440
Differences Positive ,440
Negative -,374
Kolmogorov-Smirnov Z 1,117
Asymp. Sig. (2-tailed) ,209
a. Test distribution is Normal.
b. Calculated from data.

Uji heteroskedasitas

Coefficientsa

Unstandardized Standardized
Coefficients Coefficients
Model B Std. Error Beta t Sig.
1 (Constant) ,006 ,004 1,505 ,140
Jumlah Opsi Saham -,003 ,006 -,079 -,512 ,612
Harga Eksekusi -,001 ,001 -,175 -1,140 ,261
a. Dependent Variable: Abres

Uji multikolinearitas

Coefficientsa

Collinearity Statistics
Model Tolerance VIF
1 Jumlah Opsi Saham ,991 1,009
Harga Eksekusi ,991 1,009
a. Dependent Variable: Manajemen Laba
Lampiran : Regresi Substruktur 1

Regression

Variables Entered/Removedb

Variables
Model Variables Entered Removed Method
1 Harga Eksekusi, a . Enter
Jumlah Opsi Saham
a. All requested variables entered.
b. Dependent Variable: Manajemen Laba

Model Summary

Adjusted Std. Error of

Model R R Square R Square the Estimate
1 ,876a ,762 ,760 ,00396
a. Predictors: (Constant), Harga Eksekusi, Jumlah Opsi
Saham

ANOVAb

Sum of
Model Squares df Mean Square F Sig.
1 Regression ,013 2 ,006 408,461 ,000a
Residual ,001 41 ,000
Total ,013 43
a. Predictors: (Constant), Harga Eksekusi, Jumlah Opsi Saham
b. Dependent Variable: Manajemen Laba

Coefficientsa

Unstandardized Standardized
Coefficients Coefficients
Model B Std. Error Beta t Sig.
1 (Constant) ,002 ,004 ,575 ,568
Jumlah Opsi Saham ,018 ,007 ,089 2,582 ,013
Harga Eksekusi ,039 ,001 ,964 28,105 ,000
a. Dependent Variable: Manajemen Laba
Lampiran: Regresi Substruktur 2
Regression

Variables Entered/Removedb

Variables
Model Variables Entered Removed Method
1 Manajemen Laba,
Jumlah Opsi Saham,
a
. Enter
Harga Eksekusi
a. All requested variables entered.
b. Dependent Variable: Nilai Perusahaan

Model Summaryb

Adjusted Std. Error of

Model R R Square R Square the Estimate
1 ,896a ,793 ,792 ,00901
a. Predictors: (Constant), Manajemen Laba, Jumlah Opsi
Saham, Harga Eksekusi
b. Dependent Variable: Nilai Perusahaan

ANOVAb

Sum of
Model Squares df Mean Square F Sig.
1 Regression ,438 3 ,146 1799,174 ,000a
Residual ,003 40 ,000
Total ,441 43
a. Predictors: (Constant), Manajemen Laba, Jumlah Opsi Saham, Harga Eksekusi
b. Dependent Variable: Nilai Perusahaan

Coefficientsa

Unstandardized Standardized
Coefficients Coefficients
Model B Std. Error Beta t Sig.
1 (Constant) -,011 ,009 -1,213 ,232
Jumlah Opsi Saham ,304 ,017 ,267 18,162 ,000
Harga Eksekusi ,188 ,014 ,802 13,088 ,000
Manajemen Laba ,763 ,356 ,133 2,147 ,038
a. Dependent Variable: Nilai Perusahaan
Lampiran : Uji Asumsi Klasik Substruktur 2
Uji normalitas

One-Sample Kolmogorov-Smirnov Test

Unstandardiz
ed Residual
N 44
Normal Parameters a,b Mean ,0000000
Std. Deviation ,00868574
Most Extreme Absolute ,372
Differences Positive ,281
Negative -,372
Kolmogorov-Smirnov Z 1,468
Asymp. Sig. (2-tailed) ,194
a. Test distribution is Normal.
b. Calculated from data.

Uji multikolinearitas

Coefficientsa

Collinearity Statistics
Model Tolerance VIF
1 Jumlah Opsi Saham ,853 1,173
Harga Eksekusi ,489 2,044
Manajemen Laba ,478 2,092
a. Dependent Variable: Nilai Perusahaan

Uji heteroskedasitas
Coefficientsa

Unstandardized Standardized
Coefficients Coefficients
Model B Std. Error Beta t Sig.
1 (Constant) ,017 ,007 2,453 ,019
Jumlah Opsi Saham -,007 ,013 -,088 -,539 ,593
Harga Eksekusi ,004 ,011 ,265 ,390 ,698
Manajemen Laba -,215 ,279 -,529 -,771 ,445
a. Dependent Variable: Abres