Perhitungan Variabel Profitability (ROA)

Tahun
No Kode Rata-rata
2017 2018 2019 2020 2021
1 APII 1,62% 6,59% 6,59% 7,61% 5,29% 5,54%
2 ARNA 10,38% 12,81% 16,21% 21,35% 27,17% 17,58%
3 ASGR 10,66% 15,90% 11,66% 2,78% 4,21% 9,05%
4 ASII 4,86% 10,15% 9,68% 6,43% 8,80% 7,98%
5 BHIT 2,13% 2,70% 4,71% 3,68% 4,71% 3,59%
6 BMTR 7,32% 6,15% 9,64% 6,89% 8,79% 7,76%
7 HEXA 10,33% 10,81% 14,49% 19,64% 12,84% 13,62%
8 ICON 4,10% 8,95% 11,31% 2,18% 0,68% 5,44%
9 IMPC 4,86% 4,96% 5,36% 6,51% 9,65% 6,26%
10 JTPE 10,89% 14,73% 21,04% 9,41% 10,31% 13,28%
11 MARK 28,31% 34,96% 26,90% 25,94% 46,88% 32,60%
12 MFMI 12,42% 12,62% 33,62% 6,06% 8,10% 14,56%
13 MLIA 0,98% 5,03% 3,25% 2,10% 13,43% 4,96%
14 SCCO 8,60% 8,24% 9,39% 8,12% 3,74% 7,62%
15 UNTR 12,79% 13,51% 13,85% 7,03% 12,85% 12,01%
Rata-rata 8,68% 11,21% 13,18% 9,05% 11,83%

Perhitungan Variabel Sales Geowth (Sales)

Tahun
No Kode Rata-rata
2017 2018 2019 2020 2021
1 APII -0,17 3,01 0,11 0,39 0,01 0,67
2 ARNA 0,15 0,14 0,09 0,03 0,16 0,11
3 ASGR 0,44 0,04 0,17 -0,30 -0,01 0,07
4 ASII 0,11 1,44 -0,01 -0,26 0,33 0,32
5 BHIT 0,05 0,08 0,08 -0,07 0,13 0,06
6 BMTR 0,04 0,08 0,11 -0,07 0,16 0,06
7 HEXA 0,09 0,18 0,40 0,06 -0,45 0,05
8 ICON -0,21 0,39 0,02 -0,29 -0,02 -0,02
9 IMPC 0,05 0,17 0,07 0,20 0,24 0,15
10 JTPE 0,11 0,03 0,13 -0,32 0,10 0,01
11 MARK 0,16 0,36 0,11 0,56 1,11 0,46
12 MFMI 0,11 0,10 0,15 0,01 0,02 0,08
13 MLIA 0,08 -0,11 -0,30 -0,04 0,19 -0,04
14 SCCO 0,31 0,16 0,10 -0,19 0,09 0,10
15 UNTR 0,42 0,31 0,00 -0,29 0,32 0,15
Rata-rata 0,12 0,43 0,08 -0,04 0,16
Perhitungan Variabel Ukuran Perusahaan (Size)
 Tahun
No Kode Rata-rata
2017 2018 2019 2020 2021
1 APII 26,74 26,83 26,86 26,96 27,02 26,88
2 ARNA 28,10 28,13 28,22 28,31 28,44 28,24
3 ASGR 28,51 28,45 28,69 28,46 28,61 28,54
4 ASII 33,29 33,47 33,49 33,45 33,54 33,45
5 BHIT 31,67 31,66 31,68 31,72 31,80 31,71
6 BMTR 30,95 31,00 31,04 31,10 31,18 31,05
7 HEXA 28,79 28,99 29,23 29,10 28,94 29,01
8 ICON 26,76 26,70 26,63 26,64 26,64 26,68
9 IMPC 28,46 28,49 28,55 28,62 28,68 28,56
10 JTPE 27,65 27,71 27,77 27,67 27,82 27,73
11 MARK 26,15 26,49 26,81 27,30 27,71 26,89
12 MFMI 26,22 26,34 26,77 26,56 26,55 26,49
13 MLIA 29,28 29,29 29,38 29,38 29,44 29,35
14 SCCO 29,02 29,06 29,11 28,95 29,18 29,06
15 UNTR 32,04 32,39 32,35 32,23 32,35 32,27
Rata-rata 28,91 29,00 29,11 29,10 29,19

Perhitungan Variabel Leverage (DAR)

Tahun
No Kode Rata-rata
2017 2018 2019 2020 2021
1 APII 40,48% 38,80% 35,55% 34,95% 33,35% 36,62%
2 ARNA 35,72% 33,66% 34,59% 33,77% 29,88% 33,52%
3 ASGR 45,22% 34,65% 43,87% 31,72% 38,70% 38,83%
4 ASII 49,23% 49,42% 46,94% 42,21% 41,29% 45,82%
5 BHIT 57,39% 56,58% 49,96% 47,19% 40,70% 50,36%
6 BMTR 48,99% 50,63% 42,39% 35,58% 29,40% 41,40%
7 HEXA 40,53% 46,95% 51,12% 32,97% 31,97% 40,71%
8 ICON 58,45% 48,27% 35,21% 33,90% 34,15% 42,00%
9 IMPC 43,83% 42,11% 43,69% 45,65% 41,41% 43,34%
10 JTPE 42,24% 40,45% 35,30% 25,79% 24,88% 33,73%
11 MARK 26,69% 25,26% 32,23% 43,11% 31,05% 31,67%
12 MFMI 18,03% 18,79% 43,84% 66,54% 66,18% 42,68%
13 MLIA 66,18% 57,42% 56,01% 53,38% 44,29% 55,46%
14 SCCO 32,04% 30,12% 28,62% 12,52% 6,30% 21,92%
15 UNTR 42,21% 50,94% 45,30% 36,73% 36,19% 42,27%
Rata-rata 43,15% 41,60% 41,64% 38,40% 35,32%
Perhitungan Variabel Tax Avoidance (CETR)

No Kode Tahun Rata-rata

 2017 2018 2019 2020 2021
1 APII 0,31 0,43 0,52 0,53 0,36 2,15
2 ARNA 0,21 0,26 0,23 0,14 0,19 1,03
3 ASGR 1,54 0,29 0,35 1,26 0,35 3,79
4 ASII 0,17 0,23 0,32 0,25 0,17 1,14
5 BHIT 0,65 0,51 0,26 0,80 0,54 2,76
6 BMTR 0,71 0,88 0,54 0,62 0,40 3,16
7 HEXA 0,20 0,25 0,23 0,28 0,18 1,14
8 ICON 0,30 0,09 0,05 0,61 0,82 1,85
9 IMPC 0,32 0,29 0,35 0,23 0,23 1,42
10 JTPE 0,25 0,24 0,15 0,46 0,21 1,31
11 MARK 0,20 0,31 0,35 0,14 0,20 1,19
12 MFMI 0,19 0,17 0,08 0,20 0,33 0,98
13 MLIA 0,49 0,30 0,87 0,34 0,07 2,08
14 SCCO 0,23 0,24 0,23 0,28 0,18 1,17
15 UNTR 0,19 0,25 0,44 0,48 0,20 2,15
Rata-rata 0,40 0,32 0,33 0,44 0,29
Hasil Statistik Deskriptif

Descriptive Statistics
Std.
N Minimum Maximum Mean Deviation
ROA 75 .68 46.88 10.7899 8.43576
Sales Growth 75 -.45 3.01 .1485 .43251
Ukuran 75 26.15 33.54 29.0608 2.10889
Perusahaan
DAR 75 6.30 66.54 40.0220 11.47691
CETR 75 4.85 153.71 35.6232 25.54479
Valid N (listwise) 75
Hasil Uji Normalitas

One-Sample Kolmogorov-Smirnov Test

Sales Ukuran
ROA Growth Perusahaan DAR CETR
N 75 75 75 75 75
Normal Mean 10.7899 .1485 29.0608 40.0220 35.6232
Parametersa,b Std. Deviation 8.43576 .43251 2.10889 11.47691 25.54479
Most Extreme Absolute .177 .253 .162 .061 .216
Differences Positive .177 .253 .162 .059 .216
Negative -.115 -.162 -.091 -.061 -.143
Kolmogorov-Smirnov Z 1.532 2.188 1.403 1.532 1.868
Asymp. Sig. (2-tailed) .183 .390 .588 .940 .187
a. Test distribution is Normal.
b. Calculated from data.

Uji Multikolinieritas dan Uji t

Coefficientsa
Standardize
d
Unstandardized Coefficient Collinearity
Coefficients s t Sig. Statistics
Std. Toleranc
Model B Error Beta e VIF
1 (Constant) .813 .906 5.950 .000
ROA -.114 .037 -.334 -2.719 .008 .819 1.221
Sales Growth -.024 .049 -.309 -1.269 .789 .936 1.068
Ukuran -.052 .043 .243 -2.036 .017 .890 1.123
Perusahaan
DAR .037 .267 .062 3.513 .009 .861 1.161
a. Dependent Variable: CETR
Hasil Uji Heteroskedastisitas

Coefficientsa
Unstandardized Standardized
Coefficients Coefficients
Model B Std. Error Beta t Sig.
1 (Constant) 4.596 4.724 .973 .334
ROA -.041 .042 -.128 -.985 .328
Sales Growth .139 .765 .022 .181 .857
Ukuran .060 .161 .046 .371 .712
Perusahaan
DAR -.030 .030 -.128 -1.007 .317
a. Dependent Variable: Ln_Res2

Hasil Uji Autokorelasi dan Uji Determinasi

Model Summaryb
Adjusted R Std. Error of Durbin-
Model R R Square Square the Estimate Watson
1 .735 a
.540 .509 24.43395 2.156
a. Predictors: (Constant), DAR, Sales Growth, Ukuran Perusahaan, ROA
b. Dependent Variable: CETR

Hasil Uji F
ANOVAb
Sum of
Model Squares df Mean Square F Sig.
1 Regression 6496.438 4 1624.110 3.720 .036a
Residual 41791.265 70 597.018
Total 48287.703 74
a. Predictors: (Constant), DAR, Sales Growth, Ukuran Perusahaan, ROA
b. Dependent Variable: CETR