72 with a significance level α of 5 Solikah, 2010: 104.
Hypotheses used to assess the feasibility of the regression model are:
H : There are no differences between the models with the data
H
a
: There is a difference between the models with the data If the value of Hosmer and Lemeshow - Chi-square test is
g reater than α 5, then H
cannot be rejected means that the model fits the data observations Ghozali, 2013: 341.
Table 4.6 Hosmer and Lameshow Test
Hosmer and Lemeshow Test
Step Chi-square
Df Sig.
1 7.390
8 .495
Source: Output SPSS 22.0 Table 4.7 is the result of testing Hosmer and Lameshow
Test. Based on the test obtained significant value is 0,495. Significant value is far above level of
α 5, so the hypothesis 0 H
cannot be rejected accepted. This means that the model is able to predict the value of his observations so that these models
can be used for further analysis.
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d. Classification Table
Table classification describes the estimated value of the correct and incorrect Ghozali, 2013: 342. Table classification will
show predictions from the regression model to predict the likelihood of acceptance of the companys going concern opinion.
Table 4.7 Classification Table
Classification Table
a
Observed Predicted
Opinion Percentage
Correct NGCAO
GCAO Step 1
GCAO NGCAO
101 5
95.3 GCAO
3 11
78.6 Overall Percentage
93.3 a. The cut value is .500
Source: Output SPSS 22.0 Table 4.8 shows that according to predictions, the company
that received a going concern audit opinion is 14, while based on actual observations is 11. Thus, the accuracy of this model is 1114
or 78,6. Meanwhile, the company predicted as non-going concern opinion is 106, so according to the actual observations is
101. So the accuracy of this model is 101106 or 95,3. So it can be concluded that the overall accuracy of the model is 93,3.
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e. Result of Regression and Hypothesis Test
Table 4.8 Variables in the Equation
Source: Output SPSS 22.0
In Table 4.9, showing testing the hypothesis in this research was to examine the effect of variable BOC, BOD, independent
commissioner, leverage, and the previous year audit opinion on the dependent variable of going concern audit opinion using binary
logistic regression. In Table Variables in the Equation, columns Significant compared to the level of α 5 Stanislaus, 2006: 236
in Amilin and Indrawan, 2008: 80. If a significant value α 5 then the hypothesis Ha is accepted.
Table 4.9 shows the results of testing the hypothesis by using logistic regression at a significance level of 0,05 5. Based
on these test results, it can be obtained by logistic regression equation as follows:
Variables in the Equation
B S.E.
Wald df
Sig. ExpB
Step 1
a
BOC1 .640
.891 .515
1 .473
1.896 BOD1
-.182 1.020
.032 1
.858 .834
Com_Indd -.037
.055 .446
1 .504
.964 Lev
-1.457 2.264
.414 1
.520 .233
PYAO1 4.112
.832 24.447 1
.000 61.051
Constant -1.718
2.296 .560
1 .454
.179 a. Variables entered on step 1: BOC, BOD, Com_Indd, Lev, PYAO.
