LAMPIRAN 3 DATA HASIL PENGOLAHAN SPSS
1. Analisis Statistik Deskriptif a. Descriptive
b. Frequence
Descriptive Statistics
N Minimum
Maximum Mean
Std. Deviation KONDISIKEUANGAN
132 -46.3624
20,4285 -.723125
6.8471749 UKURANPERUSAHAAN
132 22
33 27.16
2.046 AUDITLAG
132 48
204 90,82
25.389 Valid N listwise
132
Statistics
OPINIAUDITGOING CONCERN
DEBTDEFAULT N
Valid 132
132 Missing
DEBTDEFAULT
Frequency Percent
Valid Percent Cumulative
Percent Valid
75 56.8
56.8 56.8
1 57
43.2 43.2
100,0 Total
132 100,0
100,0 OPINIAUDITGOINGCONCERN
Frequency Percent
Valid Percent Cumulative
Percent Valid
69 52.3
52.3 52.3
1 63
47.7 47.7
100,0 Total
132 100,0
100,0
Universitas Sumatera Utara
2. Pengujian Data a. Multikolinearitas
Coefficients
a
Model Unstandardized
Coefficients Standardized
Coefficients t
Sig. Collinearity
Statistics B
Std. Error
Beta Tolerance VIF
1Constant 1.122
.366 3.067
.003 KONDISIKEUANGAN
-.004 .005
-.055 -.848
.398 .660 1.514
UKURANPERUSAHAAN -.036
.014 -.146
-2.628 .010
.883 1.133 AUDITLAG
-4.957E-5 .001
-.003 -.044
.965 .844 1.184
DEBTDEFAULT .768
.059 .762 12.926
.000 .789 1.267
a. Dependent Variable: OPINIAUDITGOINGCONCERN
b. Autokorelasi
Runs Test
Unstandardized Residual Test Value
a
-.04746 Cases Test Value
66 Cases = Test Value
66 Total Cases
132 Number of Runs
70 Z
.524 Asymp. Sig. 2-tailed
.600 a. Median
Universitas Sumatera Utara
3. Pengujian Model Regresi Logistik a. Menilai Model Fit dan Keseluruhan Model
Overall Model Fit
Iteration History
a,b,c
-2 Log likelihood Coefficients
Constant 182.718
-.091 182.718
-.091 a. Constant is included in the model.
b. Initial -2 Log likelihood: 182.718 c. Estimation terminated at iteration number 2 because
parameter estimates changed by less than .001.
Iteration History
a,b,c,d
Iteration -2 Log likelihood
Coefficients Constant
KONDISIKE UANGAN
UKURANPER USAHAAN
AUDITLAG DEBTDEF
AULT Step 1 1
87.620 2.486
-.016 -.144
.000 3.073
2 76.764
6.406 -.070
-.300 .000
3.980 3
72.104 8.635
-.208 -.388
.002 4.131
4 70,399
8.383 -.375
-.380 .003
4.031 5
70,249 8.277
-.439 -.377
.003 4.049
6 70,248
8.278 -.444
-.377 .003
4.054 7
70,248 8.278
-.444 -.377
.003 4.054
a. Method: Enter b. Constant is included in the model.
c. Initial -2 Log likelihood: 182.718 d. Estimation terminated at iteration number 7 because parameter estimates changed by less
than .001.
Universitas Sumatera Utara
b. Menilai Kelayakan Model Regresi