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Lampiran VII Hasil Olah Data
Descriptive Statistics
N Range Minimum Maximum
Sum Mean
Std. Deviation Variance
Kualitas Audit 90
1 1
33 .37
.485 .235
Spesialisasi Auditor 90
1 1
44 .49
.503 .253
Ukuran Perusahaan Klien
90 6.15
25.20 31.35 2600.24 28.8916
1.38381 1.915
Auditor Switching 90
1 1
18 .20
.402 .162
Audit Fee 90
5.78 19.64
25.43 2009.66 22.3295 1.27516
1.626 Valid N listwise
90
Hosmer and Lemeshow Test
Step Chi-square
df Sig.
1 13.962
8 .083
Model Summary
Step -2 Log likelihood
Cox Snell R Square
Nagelkerke R Square
1 38.170
a
.589 .806
a. Estimation terminated at iteration number 20 because maximum iterations has been reached. Final solution cannot
be found.
Iteration History
a,b,c
Iteration -2 Log likelihood
Coefficients Constant
Step 0 1
118.292 -.533
2 118.288
-.547
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3 118.288
-.547 a. Constant is included in the model.
b. Initial -2 Log Likelihood: 118.288 Iteration Historya,b,c,d
Iteration -2 Log likelihood
Coefficients Constant
SA UPK
SWITCH FEE
Step 1 1
59.181 .659
2.911 .049
-.569 -.176
2 48.117
3.010 4.089
.112 -1.645
-.405 3
41.953 6.337
5.409 .190
-3.479 -.704
4 39.341
9.150 6.980
.270 -5.225
-.994 5
38.565 9.530
8.264 .313
-6.525 -1.121
6 38.313
8.660 9.311
.322 -7.584
-1.140 7
38.223 7.658
10.316 .323
-8.597 -1.141
8 38.189
6.656 11.318
.323 -9.601
-1.141 9
38.177 5.655
12.318 .323
-10.603 -1.141
10 38.173
4.655 13.319
.323 -11.603
-1.141 11
38.171 3.655
14.319 .323
-12.603 -1.141
12 38.170
2.655 15.319
.323 -13.604
-1.141 13
38.170 1.655
16.319 .323
-14.604 -1.141
14 38.170
.655 17.319
.323 -15.604
-1.141 15
38.170 -.345
18.319 .323
-16.604 -1.141
16 38.170
-1.345 19.319
.323 -17.604
-1.141 17
38.170 -2.345
20.319 .323
-18.604 -1.141
18 38.170
-3.345 21.319
.323 -19.604
-1.141 19
38.170 -4.345
22.319 .323
-20.604 -1.141
20 38.170
-5.345 23.319
.323 -21.604
-1.141 a. Method: Enter
b. Constant is included in the model. c. Initial -2 Log Likelihood: 118.288
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Uji Multikolinearitas
Coefficients
a
Model Unstandardized
Coefficients Standardized
Coefficients t
Sig. Collinearity Statistics
B Std. Error
Beta Tolerance
VIF 1Constant
.665 .812
.818 .415 Spesialisasi Auditor
.728 .075
.755 9.765 .000
.745 1.343
Ukuran Perusahaan Klien .012
.040 .035
.307 .759 .337
2.965 Auditor Switching
-.142 .093
-.118 -1.535 .128
.754 1.327
Audit Fee -.044
.039 -.116
-1.115 .268 .413
2.424 a. Dependent Variable: Kualitas Audit
Uji Autokorelasi
Model Summary
b
Model R
R Square Adjusted R
Square Std. Error of the
Estimate Durbin-Watson
1 .788
a
.622 .604
.305 1.528
a. Predictors: Constant, Audit Fee, Spesialisasi Auditor, Auditor Switching, Ukuran Perusahaan Klien
b. Dependent Variable: Kualitas Audit
Correlation Matrix
Constant SA
UPK SWITCH
FEE Step 1
Constant 1.000
-1.000 -.002
.000 .000
SA -1.000
1.000 .000
.000 .000
UPK -.002
.000 1.000
.000 -.710
SWITCH .000
.000 .000
1.000 .000
FEE .000
.000 -.710
.000 1.000
Hasil Uji Koefisien Regresi Logistik
Variables in the Equation
d. Estimation terminated at iteration number 20 because maximum iterations has been reached. Final solution cannot be found.
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B S.E.
Wald Df
Sig. ExpB
95.0 C.I.for EXPB Lower
Upper Step 1
a
SA 23.319
4.906E3 .000
1 .996
1.340E10 .000
. UPK
.323 .590
.300 1
.584 1.381
.435 4.387
SWITCH -21.604
7.546E3 .000
1 .998
.000 .000
. FEE
-1.141 .611
3.485 1
.062 .320
.096 1.059
Constant -5.345
4.906E3 .000
1 .999
.005 a. Variables entered on step 1: SA, UPK, SWITCH, FEE.
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DAFTAR PUSTAKA
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No4,pp.317-334. Anthony, R. N., Govindarajan, V, 2009. Sistem Pengendalian Manajemen, Edisi
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024IAPIVII2008 tentang Kebijakan Penentuan Fee Audit.
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Jensen, M., Meckling, W, 1976. “Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure”, Journal of Financial
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Nomor:17Pmk012008 tentang Jasa Akuntan Publik. Kurniasih, Margi, 2014. “Pengaruh Fee Audit, Audit Tenure, Dan Rotasi Audit
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BAB III METODE PENELITIAN
3.1. Jenis Penelitian
