Lampiran 1 Proses Seleksi Sampel Berdasarkan Kriteria

  Lampiran 1

Proses Seleksi Sampel Berdasarkan Kriteria

  15 SKLT Sekar Laut Tbk

  7

  11 PSDN Prasidha Aneka Niaga Tbk √ √ √

  8

  12 PTSP Pioneerindo Gourmet International Tbk

  √ √ √

  9

  13 ROTI Nippon Indosari Corpindo Tbk - -

  √

  14 SIPD Sierad Produce Tbk

  √ √ √

  10

  √ √ √

  10 MYOR Mayora Indah Tbk

  11

  16 SMAR SMART Tbk √ √ √

  12

  17 STTP Siantar Top Tbk

  √ √ √

  13

  18 TBLA Tunas Baru Lampung Tbk

  √ √ √

  14

  19 ULTJ Ultra Jaya Milk Industry Tbk

  √ √ √

  √ √ √

  6

  No Kode Nama Perusahaan

  4 DAVO Davomas Abadi Tbk

  Kriteria Sampel

  1

  2

  3

  1 ADES Akasha Wira International Tbk Tbk √ √ √

  1

  2 AISA Tiga Pilar Sejahtera Food Tbk

  √ - √

  3 CEKA Cahaya Kalbar Tbk

  √ √ √

  2

  √ - √

  √ √ √

  5 DLTA Delta Djakarta Tbk

  √ √ √

  3

  6 FAST Fast Food Indonesia Tbk √ √ √

  4

  7 ICBP Indofood CBP Sukses Makmur Tbk - -

  √

  8 INDF Indofood Sukses Makmur Tbk

  √ √ √

  5

  9 MLBI Multi Bintang Indonesia Tbk

  15

Lampiran 2 Sampel Penelitian

  Kode Nama Perusahaan

  No

  1 ADES Akasha Wira International Tbk Tbk

  2 CEKA Cahaya Kalbar Tbk

  3 DLTA Delta Djakarta Tbk

  4 FAST Fast Food Indonesia Tbk

  5 INDF Indofood Sukses Makmur Tbk

  6 MLBI Multi Bintang Indonesia Tbk

  7 MYOR Mayora Indah Tbk

  8 PSDN Prasidha Aneka Niaga Tbk

  9 PTSP Pioneerindo Gourmet International Tbk

  10 SIPD Sierad Produce Tbk

  11 SKLT Sekar Laut Tbk

  12 SMAR SMART Tbk

  13 STTP Siantar Top Tbk

  14 TBLA Tunas Baru Lampung Tbk

  15 ULTJ Ultra Jaya Milk Industry Tbk

Lampiran 3 Data Sampel Perusahaan

  Sierad Produce Tbk

  1 Mayora Indah Tbk 2009 70,7898 1 2010 -4,0139 1 2011 -33,4545

  1 Prasidha Aneka Niaga Tbk 2009 178,7234

  1

  1 2010 -66,085

  1

  1 2011 81,9935

  1 Pioneerindo Gourmet International Tbk 2009 130,3435 1 2010 19,8011

  2011 40,5255

  2009 15,3061 2010 1 31,4159 2011 -70,3703

  1 2010 13,6894 1 2011 6,7008

  Sekar Laut Tbk

  2009 207,5471 2010 -62,8834 2011 14,876

  SMART Tbk

  2009 -29,7219

  1 2010 37,7899 1 2011

  20 Siantar Top Tbk 2009 1 884,2105

  1 2010 -12,2994 1 2011

  1 -30,4878

  1 Tunas Baru Lampung Tbk 2009 299,5575 2010 -25,2491

  1

  Nama Perusahaan Tahun AUSW ROA KAP OPAU

  Akasha Wira International Tbk Tbk

  1

  2009 -211,4494

  1 2010 1 6,5573

  1 2011 -16,1025

  1 Cahaya Kalbar Tbk 2009 89,1304 1 2010 -60,1149

  1

  1 2011 236,8876

  1

  1 Delta Djakarta Tbk 2009 38,6989

  1 2010 18,4004

  1 Multi Bintang Indonesia Tbk 2009 45,108

  1

  1 2011 10,6653

  1 Fast Food Indonesia Tbk 2009 9,4611

  1

  1 2010 -7,613 1 2011 13,0364

  1

  1 Indofood Sukses Makmur Tbk 2009 96,9348 1 2010 21,4007

  1

  1 2011 46,1538

  1

  2011 46,9629

  Ultra Jaya Milk Industry Tbk

  2009 -79,8165

  1 2010 51,4204 2011 -12,9455

  1 Lampiran 4

Output SPSS Logistic Regression Block 0: Beginning Block Iteration History a,b,c

  Iteration

  Coefficients Constant

  • 2 Log likelihood

  Step 0 1 29.047 -1.644 2 27.076 -2.182 3 26.997 -2.319 4 26.996 -2.327 5 26.996 -2.327 a. Constant is included in the model.

  b. Initial -2 Log Likelihood: 26,996

  c. Estimation terminated at iteration number 5 because parameter estimates changed by less than ,001.

  (Lanjutan Lampiran 4) a,b

Classification Table

  Observed Predicted

  AUSW Perusahaan Perusahaan

  Tidak Melakukan Melakukan Pergantian Pergantian

  Kantor Akuntan Kantor Akuntan Percentage Publik Publik Correct

  Step 0 AUSW Perusahaan Tidak Melakukan 41 100.0 Pergantian Kantor Akuntan Publik Perusahaan Melakukan 4 .0 Pergantian Kantor Akuntan Publik

  Overall Percentage 91.1 a. Constant is included in the model.

  b. The cut value is ,500

  Variables in the Equation

  B S.E. Wald df Sig. Exp(B) Step 0 Constant -2.327 .524 19.739 1 .000 .098

  Variables not in the Equation Score df Sig.

  Step 0 Variables ROA 5.937 1 .015 KAP(1) 2.927 1 .087 OPAU(1) .672 1 .412

  Overall Statistics 9.698 3 .021

  (Lanjutan Lampiran 4) Block 1: Method = Enter Iteration History a,b,c,d

  Iteration

  Coefficients Constant ROA KAP(1) OPAU(1)

  • 2 Log likelihood

  Step 1 1 24.918 -1.985 .003 .611 -.336 2 20.646 -3.069 .004 1.407 -.695 3 19.463 -4.069 .004 2.428 -1.016 4 19.085 -5.078 .004 3.459 -1.128 5 18.952 -6.086 .004 4.469 -1.141 6 18.903 -7.089 .004 5.472 -1.141 7 18.886 -8.090 .004 6.473 -1.141 8 18.879 -9.090 .004 7.473 -1.141 9 18.877 -10.090 .004 8.474 -1.141 10 18.876 -11.090 .004 9.474 -1.141 11 18.875 -12.090 .004 10.474 -1.141 12 18.875 -13.090 .004 11.474 -1.141 13 18.875 -14.090 .004 12.474 -1.141 14 18.875 -15.090 .004 13.474 -1.141 15 18.875 -16.090 .004 14.474 -1.141 16 18.875 -17.090 .004 15.474 -1.141 17 18.875 -18.090 .004 16.474 -1.141 18 18.875 -19.090 .004 17.474 -1.141 19 18.875 -20.090 .004 18.474 -1.141 20 18.875 -21.090 .004 19.474 -1.141 a. Method: Enter b. Constant is included in the model.

  c. Initial -2 Log Likelihood: 26,996

  d. Estimation terminated at iteration number 20 because maximum iterations has been reached. Final solution cannot be found.

  • 2 Log likelihood

  2 5 5.000 .000

  9 4 3.266 1 1.734

  5

  8 4 4.194 1 .806

  5

  7 4 4.299 1 .701

  5

  6 4 4.642 1 .358

  5

  5 5 4.690 .310

  5

  4 5 4.909 .091

  5

  3 5 5.000 .000

  5

  5

  (Lanjutan Lampiran 4) Model Summary

  1 5 5.000 .000

  Step 1

  Pergantian Kantor Akuntan Publik Total Observed Expected Observed Expected

  Akuntan Publik AUSW = Perusahaan Melakukan

  AUSW = Perusahaan Tidak Melakukan Pergantian Kantor

  

Contingency Table for Hosmer and Lemeshow Test

  1 2.347 7 .938

  Hosmer and Lemeshow Test Step Chi-square df Sig.

  a. Estimation terminated at iteration number 20 because maximum iterations has been reached. Final solution cannot be found.

  .165 .366

  a

  Nagelkerke R Square 1 18.875

  Cox & Snell R Square

  Step

  5

  (Lanjutan Lampiran 4) a Classification Table

  Observed Predicted

  AUSW Perusahaan

  Tidak Perusahaan Melakukan Melakukan Pergantian Pergantian

  Kantor Akuntan Kantor Akuntan Percentage Publik Publik Correct

  Step 1 AUSW Perusahaan Tidak 41 100.0 Melakukan Pergantian Kantor Akuntan Publik Perusahaan Melakukan

  3

  1

  25.0 Pergantian Kantor Akuntan Publik

  Overall Percentage

  93.3

  a. The cut value is ,500

  

Variables in the Equation

  95% C.I.for EXP(B) B S.E. Wald df Sig. Exp(B) Lower Upper

  a

  Step 1 ROA .004 .003 1.644 1 .200 1.004 .998 1.011 KAP(1) 19.474 9256.044 .000 1 .998 2.866E8 .000 . OPAU(1) -1.141 1.290 .782 1 .376 .319 .025 4.005 Constant -21.090 9256.044 .000 1 .998 .000 a. Variable(s) entered on step 1: ROA, KAP, OPAU.

  (Lanjutan Lampiran 4) Correlation Matrix

  45 Missing

  4

  91.1 Perusahaan Melakukan Pergantian Kantor Akuntan Publik

  91.1

  91.1

  41

  Melakukan Pergantian Kantor Akuntan Publik

  Percent Valid Perusahaan Tidak

  Frequency Percent Valid Percent Cumulative

  

AUSW

  45

  Constant ROA KAP(1) OPAU(1) Step 1 Constant 1.000 .000 -1.000 .000

  45

  45

  N Valid

  45 Statistics AUSW ROA OPAU KAP

  45 1 .56 .503 Valid N (listwise)

  45 1 .40 .495 ROA 45 -211.4494 884.2105 45.810687 154.0200421 OPAU

  45 1 .09 .288 KAP

  N Minimum Maximum Mean Std. Deviation AUSW

  Descriptive Statistics

  ROA .000 1.000 .000 -.098 KAP(1) -1.000 .000 1.000 .000 OPAU(1) .000 -.098 .000 1.000

  8.9 8.9 100.0 Total 45 100.0 100.0

  (Lanjutan Lampiran 4)

OPAU

  Cumulative Frequency Percent Valid Percent Percent

  Valid Opini Audit Diluar Opini

  20

  44.4

  44.4

  44.4 Wajar Tanpa Pengecualian Opini Audit Wajar Tanpa

  25

  55.6 55.6 100.0 Pengecualian Total 45 100.0 100.0

  

KAP

  Cumulative Frequency Percent Valid Percent Percent

  Valid Kantor Akuntan Publik Non

  27

  60.0

  60.0

  60.0 Big Four Kantor Akuntan Publik Big

  18

  40.0 40.0 100.0 Four Total 45 100.0 100.0