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