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.