Perpustakaan Unika
DAFTAR PUSTAKA
Asyik, Nur Fadjrih dan Soelistyo. “Kemampuan Rasio Keuangan dalam Memprediksi Laba”. Jurnal Ekonomi dan Bisnis Indonesia, Vol 15, No.3, Juli 2000. Brigham, Eugene F dan Joel F Houston. 2001. “Manajemen Keuangan”. Edisi 8 Buku 1. Jakarta. Erlangga Gozali, Imam. 2005. “Aplikasi Analisis Multivariate dengan Program SPSS”. Semarang: Badan Penerbit Universitas Diponegoro Semarang. Gujarati, Damodar N. 2006. Erlangga
“Dasar-dasar Ekonometrika Jilid 2”. Jakarta :
Irianto, Agus. 2007. “Statistik: Konsep Dasar dan Aplikasinya”. Edisi 1 Cetakan ke-4. Jakarta. Kencana. Santoso, Singgih. 2005. “Menguasai Statistik di Era Informasi dengan SPSS 14”. Jakarta: Elexmedia Komputindo. Sandiyani, Yustina dan Titik Aryani. 2001. “Rasio Keuangan sebagai Prediktor Laba dan Arus Kas Dimasa yang Akan Datang”. Media Riset Akutansi, Auditing dan Informasi, Vol 1, No.2, Agustus 2001. Suwardjono. 2008. “Teori Akuntansi: Perekayasaan Pelaporan Keuangan”. Edisi 3. Jogjakarta: BPFE Suwarno, Agus Endro. “Manfaat Informasi Rasio Keuangan dalam Memprediksi Perubahan Laba”. Jurnal Akutansi dan Keuangan, Vol 3, No 2, September 2004. Tondowidjojo, Fenny dan Anna Purwaningsih. “Manfaat Perubahan Rasio Keuangan dalam Memprediksi perubahan Laba”. MODUS. Vol.19 (2) 2007.
Perpustakaan Unika
Usman, Bahtiar.”Analisis Rasio Keuangan dalam Memprediksi Perubahan Laba pada Bank-Bank di Indonesia”. Media Riset Bisnis dan Manajemen. Volume 3. No.1, April 2003.
Perpustakaan Unika
Statistik Deskriptif Descriptive Statistics N Earning CurrentRatio TotalAsset DebtRatio GPM Valid N (listwise)
78 78 78 78 78 78
Minimum -2.7053 -.8959 -.9989 -.8977 -129.6749
Maximum 1.9521 2.9557 52.3488 .8724 4.3671
Mean -.136426 -.046265 .710544 .052166 -2.160033
Std. Deviation .7589321 .4428870 5.9294335 .2516379 15.1452410
Data Normal
Regression
Descriptive Statistics Earning CurrentRatio TotalAsset DebtRatio GPM
Mean -.136426 -.046265 .710544 .052166 -2.160033
Std. Deviation .7589321 .4428870 5.9294335 .2516379 15.1452410
N 78 78 78 78 78
b Model Summary
Model 1
Change Statistics Adjusted Std. Error of R Square R R Square R Square the Estimate Change F Change df1 df2 Sig. F Change .497a .247 .206 .6764139 .247 5.983 4 73 .000
a. Predictors: (Constant), GPM, TotalAsset, CurrentRatio, DebtRatio b. Dependent Variable: Earning
DurbinWatson 1.915
Perpustakaan Unika
ANOVAb Model 1
Regression Residual Total
Sum of Squares 10.950 33.400 44.350
df 4 73 77
Mean Square 2.738 .458
F 5.983
Sig. .000a
a. Predictors: (Constant), GPM, TotalAsset, CurrentRatio, DebtRatio b. Dependent Variable: Earning
Coefficientsa
Model 1
(Constant) CurrentRatio TotalAsset DebtRatio GPM
Unstandardized Coefficients B Std. Error -.111 .079 -.083 .205 -.034 .014 .697 .366 .019 .005
Standardized Coefficients Beta -.048 -.266 .231 .379
t -1.406 -.403 -2.522 1.902 3.652
Sig. .164 .688 .014 .061 .000
Collinearity Statistics Tolerance VIF .722 .926 .699 .958
1.385 1.080 1.431 1.044
a. Dependent Variable: Earning
Collinearity Diagnosticsa
Model 1
Dimension 1 2 3 4 5
Eigenvalue 1.634 1.163 .974 .812 .418
a. Dependent Variable: Earning
Condition Index 1.000 1.185 1.295 1.419 1.978
(Constant) .08 .14 .02 .75 .00
Variance Proportions CurrentRatio TotalAsset DebtRatio .13 .05 .18 .15 .08 .00 .04 .65 .00 .00 .03 .06 .67 .19 .75
GPM .00 .38 .21 .29 .12
Perpustakaan Unika
Residuals Statisticsa Predicted Value Std. Predicted Value Standard Error of Predicted Value Adjusted Predicted Value Residual Std. Residual Stud. Residual Deleted Residual Stud. Deleted Residual Mahal. Distance Cook's Distance Centered Leverage Value
Minimum -2.507821 -6.288
Maximum .487904 1.656
Mean -.136426 .000
Std. Deviation .3771078 1.000
N
.078
.676
.131
.111
78
-6.166359 -2.00756 -2.968 -3.451 -22.0958 -3.747 .039 .000 .001
20.486399 2.0571609 3.041 3.088 3.9176238 3.289 75.844 212.946 .985
.139518 .0000000 .000 -.028 -.2759439 -.033 3.949 2.870 .051
2.4475210 .6586105 .974 1.076 2.6655430 1.112 12.857 24.108 .167
78 78 78 78 78 78 78 78 78
78 78
a. Dependent Variable: Earning
Tests of Normality a
Unstandardized Residual
Kolmogorov-Smirnov Statistic df Sig. .088 78 .200*
*. This is a lower bound of the true significance. a. Lilliefors Significance Correction
Statistic .962
Shapiro-Wilk df 78
Sig. .019
Perpustakaan Unika
Normal Q-Q Plot of Unstandardized Residual
3
Expected Normal
2
1
0
-1
-2
-3 -4
-2
0
2
4
Observed Value
Coefficientsa
Model 1
(Constant) CurrentRatio TotalAsset DebtRatio GPM
Unstandardized Coefficients B Std. Error .499 .053 .126 .136 -.009 .009 -.049 .243 .001 .003
a. Dependent Variable: AbsUt
Standardized Coefficients Beta .126 -.120 -.027 .040
t 9.493 .929 -1.002 -.200 .339
Sig. .000 .356 .320 .842 .735
Collinearity Statistics Tolerance VIF .722 .926 .699 .958
1.385 1.080 1.431 1.044
Perpustakaan Unika
Data Awal Case Processing Summary
Valid N Unstandardized Residual
Percent 100.0%
82
Cases Missing N Percent 0 .0%
Total N 82
Percent 100.0%
Descriptives Unstandardized Residual
Mean 95% Confidence Interval for Mean
Lower Bound Upper Bound
5% Trimmed Mean Median Variance Std. Deviation Minimum Maximum Range Interquartile Range Skewness Kurtosis
Statistic .0000000 -.3622639 .3622639 -.0900914 -.0000601 2.718 1.648722 -6.54113 9.99672 16.53785 .77878 2.508 20.515
Extreme Values Unstandardized Residual
Highest
Lowest
1 2 3 4 5 1 2 3 4 5
Case Number 22 73 26 23 24 31 80 33 34 65
Std. Error .18207085
Value 9.99672 5.86830 2.11955 1.53307 .81876 -6.54113 -2.78086 -1.77129 -1.69085 -1.66632
.266 .526
Perpustakaan Unika
Tests of Normality a
Unstandardized Residual
Kolmogorov-Smirnov Statistic df Sig. .269 82 .000
a. Lilliefors Significance Correction
Statistic .621
Shapiro-Wilk df 82
Sig. .000
