Tabel 1. Hasil Estimasi Regresi Coefficients(a)
|
|
|
|
|||
|
Model
|
|
Unstandardized
Coefficients
|
Standardized
Coefficients
|
t
|
Sig.
|
|
|
|
|
B
|
Std. Error
|
Beta
|
|
|
|
1
|
(Constant)
|
10.624
|
5.879
|
|
1.807
|
.074
|
|
|
CP
|
3.603
|
1.748
|
.190
|
2.061
|
.042
|
|
|
DER
|
5.088
|
2.750
|
.175
|
1.850
|
.068
|
|
|
ROA
|
1.219
|
.205
|
.570
|
5.961
|
.000
|
|
Sumber: Hasil olahan SPSS 12.0 for windows
|
|
|
|
|
||
Dari Tabel 1 dapat diperoleh persamaan regresi linear
berganda sebagai berikut: Y
= 10,624 + 3,603 X1 + 5,088 X2 + 1,219 X3 + e
Dimana:
Y = Dividend Payout Ratio (DPR)
X1 = Cash
Position (CP)
X2 = Debt to
Equity Ratio (DER)\
Gambar mengenai konsep balances
scorecard
Grafik tentang balanced scorecard
