102
LAMPIRAN 4 HASIL OUTPUT SPSS SEBELUM MODERATING
Hasil Analisis Statistik Deskriptif
Descriptive Statistics
N Minimum
Maximum Mean
Std. Deviation Opini Audit
52 4
5 4.94
.235 Audit Report Lag
52 17
143 75.65
19.926 Reputasi KAP
52 1
.33 .474
Ukuran Perusahaan
52 22.90
34.52 28.0138
1.87360 Ketepatan Waktu
52 1
.58 .499
Sanksi BEI 52
1 .58
.499 Valid N listwise
52
Hasil Regresi Logistik Hipotesis Pertama
Iteration History
a,b,c
Iteration -2 Log likelihood
Coefficients Constant
Step 0 1
70.852 .308
2 70.852
.310 3
70.852 .310
a. Constant is included in the model. b. Initial -2 Log Likelihood: 70.852
c. Estimation terminated at iteration number 3 because parameter estimates changed by less than
.001.
Hosmer and Lemeshow Test
Step Chi-square
df Sig.
1 .000
.000
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103
Iteration Historya,b,c,d Iteration
-2 Log likelihood Coefficients
Constant X1
Step 1 1
70.086 -4.803
1.034 2
70.085 -4.951
1.065 3
70.085 -4.952
1.065 a. Method: Enter
b. Constant is included in the model. c. Initial -2 Log Likelihood: 70.852
d. Estimation terminated at iteration number 3 because parameter estimates changed by less than .001.
Model Summary Step
-2 Log likelihood Cox Snell R
Square Nagelkerke R
Square 1
70.085
a
.015 .020
a. Estimation terminated at iteration number 3 because parameter estimates changed by less than .001.
Hasil Regresi Logistik Hipotesis Kedua
Hosmer and Lemeshow Test
Step Chi-square
df Sig.
1 11.582
8 .171
Variables in the Equation
B S.E.
Wald df
Sig. ExpB
95 C.I.for EXPB
Lower Upper
Step 1
a
Opini Audit
1.065 1.259
.715 1
.398 2.900
.246 34.187
Constant -4.952
6.233 .631
1 .427
.007 a. Variables entered on step 1: Opini Audit.
Universitas Sumatera Utara
104
Iteration History
a,b,c
Iteration -2 Log likelihood
Coefficients Constant
Step 0 1
70.852 .308
2 70.852
.310 3
70.852 .310
a. Constant is included in the model. b. Initial -2 Log Likelihood: 70.852
c. Estimation terminated at iteration number 3 because parameter estimates changed by less than
.001.
Iteration History
a,b,c,d
Iteration -2 Log likelihood
Coefficients Constant
X2 Step 1
1 56.077
4.113 -.050
2 53.983
6.293 -.078
3 53.829
7.094 -.088
4 53.828
7.171 -.089
5 53.828
7.171 -.089
a. Method: Enter b. Constant is included in the model.
c. Initial -2 Log Likelihood: 70.852 d. Estimation terminated at iteration number 5 because
parameter estimates changed by less than .001.
Model Summary
Step -2 Log likelihood
Cox Snell R Square
Nagelkerke R Square
1 53.828
a
.279 .375
a. Estimation terminated at iteration number 5 because parameter estimates changed by less than .001.
Universitas Sumatera Utara
105
Variables in the Equation
B S.E.
Wald df
Sig. ExpB
95 C.I.for EXPB
Lower Upper
Step 1
a
Audit Report
Lag -.089
.029 9.433
1 .002
.915 .864
.968 Constant
7.171 2.299
9.734 1
.002 1301.740 a. Variables entered on step 1: Audit Report Lag.
Hasil Regresi Logistik Hipotesis Ketiga
Hosmer and Lemeshow Test
Step Chi-square
df Sig.
1 .000
.000
Iteration History
a,b,c
