Lampiran 1 Populasi, Kriteria Perusahaan, dan Sampel No. 1. 2 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20. 21. 22. 23 24. 25. 26. 27. 28. 29. 30. 31. 32. 33. 34. 35. 36. 37. 38 39. 40.
Nama Perusahaan ATPK Resources Tbk Adaro Energy Tbk Ratu Prabu Energy Tbk Benakat Petroleum Energy Bayan Resources Tbk Berau Coal Energy Aneka Tambang Tbk Bumi Resources Citra Mineral Investindo Citra Kebun Raya Agri Citatah Tbk Darma Henwa Tbk Delta Dunia Tbk Elnusa Tbk Energy Mega Persada Tbk Garda Tujuh Buana Harum Energy Tbk Indo Tambang Raya Megah Tbk Resources Alam Indonesia Tbk Medco Energy Tbk Perdana Karya Perkasa Tbk Samindo Resources Tbk Radiant Utama Internsco Tbk Eatertainment International Tbk Galden Eagle Energy Tbk Tambang Batu Bara Bukit Asam Tbk Petrosea Tbk Perusahaan Gas Negara Timah Tbk SMR Utama Tbk Central Korporindo Int'l Tbk Mitra Investindo Tbk Borneo Lumbung Energi & Metal Tbk. Atlas Resources Tbk Baramulti Suksessarana Tbk. Indo Setu Bara Resources Tbk. Toba Bara Sejahtra Tbk Surya Esa Perkasa Tbk J Resources Asia Pasifik Tbk. Vale Indonesia Tbk.
Kode
1
Kriteria Sampel 2 3
Sampel
ATPK ADRO ARTI BIPI BYAN BRAU ANTAM BUMI CITA CKRA CTTH DEWA DOID ELSA ENRG GTBO HRUM ITMG KKGI MEDC PKPK MYOH RUIS SAB SMMT PTBA PTRO PGAS TINS SMR CNKO MITI BORN ARII BSSR CPDW TOBA ESSA PSAB INCO
Sampel 1 Sampel 2 Sampel 3 Sampel 4 Sampel 5 Sampel 6 Sampel 7 Sampel 8 Sampel 9 Sampel 10 Sampel 11 Sampel 12 -
72 Universitas Sumatera Utara
Lampiran 2 Data Variabel Penelitian Tahun 2011 No
1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11.
Kode
Kualitas Audit
ATPK
0 0 0 1 0 1 1 0 0 0 0
ARTI BIPI BRAU BUMI DEWA DOID ENRG GTBO PKPK MYOH
Opini Audit Tahun Sebelumnya 1 0 0 0 0 0 1 1 1 0 0
Pertumbuh an perusahaan 1.2146 0.0757 0.4663 0.5706 0.3669 0.2316 0.1762 0.2308 0.6984 0.3418 0.2739
Opini audit Going Concern 1 0 0 0 0 0 1 0 0 1 1
Lampiran 3 Data Variabel Penelitian Tahun 2012 No
1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11.
Kode
ATPK ARTI BIPI BRAU BUMI DEWA DOID ENRG GTBO PKPK MYOH
Kualitas Audit 0 0 0 1 0 1 1 0 0 0 0
Opini Audit Tahun Sebelumnya 1 0 0 0 0 0 1 0 0 1 1
Pertumbuh an perusahaan 0.3398 0.4511 0.0502 0.0762 0.0563 0.1822 0.1954 1.9816 1.5161 0.2461 0.2562
Opini audit Going Concern 1 0 0 0 1 0 0 0 0 0 0
73 Universitas Sumatera Utara
Lampiran 4 Data Variabel Penelitian Tahun 2013 No
1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11.
Kode
ATPK ARTI BIPI BRAU BUMI DEWA DOID ENRG GTBO PKPK MYOH
Kualitas Audit 0 0 0 1 0 1 1 0 0 0 0
Opini Audit Tahun Sebelumnya 1 0 0 0 1 0 0 0 0 0 0
Pertumbuh an perusahaan 1.2557 0.0979 4.0079 0.0693 0.0604 0.3372 0.1759 0.5648 0.6710 0.3095 0.3689
Opini audit Going Concern 0 0 0 0 1 1 0 0 0 0 0
74 Universitas Sumatera Utara
LAMPIRAN 5 HASIL PENGOLAHAN SPSS LOGISTIC REGRESSION VARIABLES Y /METHOD=ENTER X1 X2 X3 /SAVE=PRED ZRESID /CLASSPLOT /PRINT=GOODFIT CORR ITER(1) CI(95) /CRITERIA=PIN(0.05) POUT(0.10) ITERATE(20) CUT(0.5).
Logistic Regression [DataSet0] Case Processing Summary Unweighted Cases
Selected Cases
a
N
Included in Analysis
Missing Cases
Total Unselected Cases Total
Percent
33
100.0
0
.0
33
100.0
0
.0
33
100.0
a. If weight is in effect, see classification table for the total number of cases.
Dependent Variable Encoding Original Value
Non Going Concern Audit
Internal Value
0
Opinion Going Concern Audit Opinion
1
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Block 0: Beginning Block
Iteration History
a,b,c
Coefficients
Iteration
Step 0
-2 Log likelihood
Constant
1
36.628
-1.030
2
36.555
-1.137
3
36.555
-1.139
4
36.555
-1.139
a. Constant is included in the model. b. Initial -2 Log Likelihood: 36,555 c. Estimation terminated at iteration number 4 because parameter estimates changed by less than ,001.
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Classification Table
a,b
Predicted
Opini Audit Going Concern
Non Going Concern Going Concern Observed
Step 0
Audit Opinion
Opini Audit Going
Non Going Concern
Concern
Audit Opinion
Going Concern Audit
Percentage
Audit Opinion
Correct
25
0
100.0
8
0
.0
Opinion
Overall Percentage
75.8
a. Constant is included in the model. b. The cut value is ,500
Variables in the Equation B
Step 0
Constant
-1.139
S.E.
.406
Wald
7.869
df
Sig.
1
.005
Exp(B)
.320
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Variables not in the Equation Score
Step 0
Variables
df
Sig.
X1
.028
1
.868
X2
1.940
1
.164
X3
.690
1
.406
Overall Statistics
2.537
3
.469
Block 1: Method = Enter
Iteration History
a,b,c,d
Coefficients
Iteration
Step 1
-2 Log likelihood
Constant
X1
X2
X3
1
34.331
-1.074
-.156
.854
-.318
2
33.749
-1.132
-.258
1.088
-.674
3
33.677
-1.071
-.299
1.138
-.914
4
33.675
-1.058
-.304
1.146
-.961
5
33.675
-1.058
-.304
1.146
-.962
6
33.675
-1.058
-.304
1.146
-.962
a. Method: Enter b. Constant is included in the model.
78 Universitas Sumatera Utara
c. Initial -2 Log Likelihood: 36,555 d. Estimation terminated at iteration number 6 because parameter estimates changed by less than ,001.
Omnibus Tests of Model Coefficients Chi-square
Step 1
df
Sig.
Step
2.879
3
.411
Block
2.879
3
.411
Model
2.879
3
.411
Model Summary
Step
1
-2 Log likelihood
33.675
a
Cox & Snell R
Nagelkerke R
Square
Square
.084
.125
a. Estimation terminated at iteration number 6 because parameter estimates changed by less than ,001.
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Hosmer and Lemeshow Test Step
Chi-square
1
Df
3.652
Sig.
8
.887
Contingency Table for Hosmer and Lemeshow Test Opini Audit Going Concern Opini Audit Going Concern = Non
= Going Concern Audit
Going Concern Audit Opinion
Opinion
Observed
Step 1
Expected
Observed
Expected
Total
1
3
2.869
0
.131
3
2
2
2.561
1
.439
3
3
3
2.485
0
.515
3
4
3
2.457
0
.543
3
5
3
2.419
0
.581
3
6
2
2.399
1
.601
3
7
2
2.305
1
.695
3
8
2
2.258
1
.742
3
9
2
1.988
1
1.012
3
10
3
3.258
3
2.742
6
80 Universitas Sumatera Utara
Classification Table
a
Predicted
Opini Audit Going Concern
Non Going Concern Audit Going Concern Observed
Opinion
Step 1 Opini Audit Going
Non Going Concern Audit Opinion
Percentage
Audit Opinion
Correct
25
0
100.0
7
1
12.5
Concern Going Concern Audit Opinion
Overall Percentage
78.8
a. The cut value is ,500
Variables in the Equation 95% C.I.for EXP(B)
B
Step 1
a
S.E.
Wald
df
Sig.
Exp(B)
Lower
Upper
X1
-.304
.999
.093
1
.761
.738
.104
5.227
X2
1.146
.870
1.735
1
.188
3.146
.572
17.309
X3
-.962
1.163
.684
1
.408
.382
.039
3.736
-1.058
.781
1.838
1
.175
.347
Constant
a. Variable(s) entered on step 1: X1, X2, X3.
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Correlation Matrix Constant
Step 1
X1
X2
X3
Constant
1.000
-.514
-.439
-.588
X1
-.514
1.000
.083
.247
X2
-.439
.083
1.000
-.101
X3
-.588
.247
-.101
1.000
Descriptive Statistics N
Range
Minimum Maximum
Statistic Statistic
Statistic
Statistic
Mean
Std. Deviation Variance
Statistic Std. Error
Statistic
Statistic
KUALITAS AUDIT
33
1
0
1
.27
.079
.452
.205
OPINI AUDIT TAHUN
33
1
0
1
.30
.081
.467
.218
33
3.9577
.0502
4.0079 .54292 .1334495
.7666089
.588
.435
.189
SEBELUMNYA PERTUMBUHAN PERUSAHAAN OPINI AUDIT GOING
4 33
1
0
1
.24
.076
CONCERN Valid N (listwise)
33
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