b,c b b,c,d

Logistic Regression Case Processing Summary 115 100.0 .0 115 100.0 .0 115 100.0 Unweighted Cases a Included in Analysis Missing Cases Total Selected Cases Unselected Cases Total N Percent If weight is in effect, see classification table for the total number of cases. a. Dependent Variable Encoding 1 Original Value Non Going Concern Going Concern Internal Value Block 0: Beginning Block Iteration History

a,b,c

115.755 -1.200 115.094 -1.377 115.093 -1.386 115.093 -1.386 Iteration 1 2 3 4 Step -2 Log likelihood Constant Coefficients Constant is included in the model. a. Initial -2 Log Likelihood: 115.093 b. Estimation terminated at iteration number 4 because parameter estimates changed by less than .001. c. Classification Table

a,b

92 100.0 23 .0 80.0 Observed Non Going Concern Going Concern Opini Going Concern Overall Percentage Step 0 Non Going Concern Going Concern Opini Going Concern Percentage Correct Predicted Constant is included in the model. a. The cut value is .500 b. Variables in the Equation -1.386 .233 35.361 1 .000 .250 Constant Step 0 B S.E. Wald df Sig. ExpB Variables not in the Equation 11.536 1 .001 27.371 1 .000 33.989 1 .000 51.047 3 .000 Leverage Reputasi KAP Opini audit tahun sebelumnya Variables Overall Statistics Step Score df Sig. Block 1: Method = Enter Iteration History

a,b,c,d

75.689 -2.264 .120 1.044 1.449 64.111 -3.556 .202 1.953 1.903 61.597 -4.477 .242 2.717 2.152 61.277 -4.938 .252 3.138 2.224 61.265 -5.045 .253 3.242 2.230 61.265 -5.050 .253 3.247 2.231 61.265 -5.050 .253 3.247 2.231 Iteration 1 2 3 4 5 6 7 Step 1 -2 Log likelihood Constant Leverage Reputasi KAP Opini audit tahun sebelumnya Coefficients Method: Enter a. Constant is included in the model. b. Initial -2 Log Likelihood: 115.093 c. Estimation terminated at iteration number 7 because parameter estimates changed by less than .001. d. Omnibus Tests of Model Coefficients 53.828 3 .000 53.828 3 .000 53.828 3 .000 Step Block Model Step 1 Chi-square df Sig. Model Summary 61.265 a .374 .591 Step 1 -2 Log likelihood Cox Snell R Square Nagelkerke R Square Estimation terminated at iteration number 7 because parameter estimates changed by less than .001. a. Hosmer and Lemeshow Test 8.964 8 .345 Step 1 Chi-square df Sig. Contingency Table for Hosmer and Lemeshow Test 12 11.922 .078 12 12 11.902 .098 12 12 11.883 .117 12 11 11.833 1 .167 12 12 11.546 .454 12 10 10.376 2 1.624 12 12 9.771 2.229 12 7 8.343 5 3.657 12 4 4.008 8 7.992 12 .416 7 6.584 7 1 2 3 4 5 6 7 8 9 10 Step 1 Observed Expected Opini Going Concern = Non Going Concern Observed Expected Opini Going Concern = Going Concern Total Classification Table a 88 4 95.7 12 11 47.8 86.1 Observed Non Going Concern Going Concern Opini Going Concern Overall Percentage Step 1 Non Going Concern Going Concern Opini Going Concern Percentage Correct Predicted The cut value is .500 a. Variables in the Equation .253 .114 4.964 1 .026 1.288 3.247 1.081 9.015 1 .003 25.714 2.231 .680 10.745 1 .001 9.305 -5.050 1.085 21.654 1 .000 .006 Leverage Reputasi KAP Opini audit tahun sebelumnya Constant Step 1 a B S.E. Wald df Sig. ExpB Variables entered on step 1: Leverage, Reputasi KAP, Opini audit tahun sebelumnya. a. Correlation Matrix 1.000 -.288 -.898 -.247 -.288 1.000 .095 .192 -.898 .095 1.000 -.041 -.247 .192 -.041 1.000 Constant Leverage Reputasi KAP Opini audit tahun sebelumnya Step 1 Constant Leverage Reputasi KAP Opini audit tahun sebelumnya Step number: 1 Observed Groups and Predicted Probabilities 80 ô ô ó ó ó ó F ó ó R 60 ô ô E ó ó Q óN ó U óN ó E 40 ôN ô N óN ó C óN ó Y óN ó 20 ôN ô óN ó óN N ó óNNN NG NNNN G G ó Predicted òòòòòòòòòòòòòòôòòòòòòòòòòòòòòôòòòòòòòòòòòòòòôòòòòòòòòòòòòòòò Prob: 0 .25 .5 .75 1 Group: NNNNNNNNNNNNNNNNNNNNNNNNNNNNNNGGGGGGGGGGGGGGGGGGGGGGGGGGGGGG Predicted Probability is of Membership for Going Concern The Cut Value is .50 Symbols: N - Non Going Concern G - Going Concern Each Symbol Represents 5 Cases.

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