LAMPIRAN HASIL REGRESI LOGISTIK

Perpustakaan Unika

LAMPIRAN HASIL REGRESI LOGISTIK

1 Block 0: Beginning Block

Constant

Perpustakaan Unika

Step 0

Correct RETURN optimis 80 ,0

RETURN optimis konservatif Percentage

Observed Predicted

Classification Table(a,b)

2 237,605 ,140 a Constant is included in the model. b Initial -2 Log Likelihood: 237,605 c Estimation terminated at iteration number 2 because parameter estimates changed by less than ,001.

Step 0

1 237,605 ,140

Coefficients Iteration

Descriptives Descriptive Statistics

Iteration History(a,b,c)

Original Value Internal Value optimis konservatif

Dependent Variable Encoding

,0 Total 172 100,0 a If weight is in effect, see classification table for the total number of cases.

Total 172 100,0 Unselected Cases

,0 Selected Cases

Unweighted Cases(a) N Percent Included in Analysis 172 100,0 Missing Cases

Logistic Regression Case Processing Summary

172

N Minimum Maximum Mean Std. Deviation SK 172 ,00 17,91 1,3170 3,33956 LEV 172 ,08 5,16 ,6589 ,51109 PROFIT 172 -109,61 468,44 5,0660 39,20482 Valid N (listwise)

2 Log likelihood

Perpustakaan Unika Variables in the Equation

B S.E. Wald df Sig. Exp(B) Step 0 Constant

,140 ,153 ,836 1 ,361 1,150

Variables not in the Equation Score df Sig.

Step 0 Variables SK 3,836 1 ,050

LEV 4,399 1 ,036

PROFIT 1,540 1 ,215

Overall Statistics 9,123 3 ,028

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

Coefficients

2 Log Iteration likelihood

Constant SK LEV PROFIT Step 1

1 227,533 -,166 -,078 ,578 ,005

2 225,658 -,312 -,084 ,797 ,014

3 224,946 -,407 -,085 ,924 ,023

4 224,928 -,430 -,085 ,960 ,025

5 224,928 -,431 -,085 ,961 ,025 a Method: Enter b Constant is included in the model. c Initial -2 Log Likelihood: 237,605 d Estimation terminated at iteration number 5 because parameter estimates changed by less than ,001.

Omnibus Tests of Model Coefficients Chi-square df Sig.

Step 1 Step 12,677 3 ,005

Block 12,677 3 ,005

Model 12,677 3 ,005

Model Summary

2 Log Cox & Snell Nagelkerke R Step likelihood R Square Square

1 224,928 ,071 ,095

Hosmer and Lemeshow Test Step Chi-square df Sig.

1 12,374 8 ,135

Perpustakaan Unika

Variables in the Equation

19 Classification Table(a) Observed

Predicted RETURN optimis konservatif

Percentage Correct

RETURN optimis

32 48 40,0 konservatif 22 70 76,1

Step 1 Overall Percentage

59,3 a The cut value is ,500

B S.E. Wald df Sig. Exp(B) SK

17 Step 1

LEV ,961 ,418 5,288 1 ,021 2,613

PROFIT ,025 ,014 3,140 1 ,076 1,026

Step 1(a)

Constan t

Correlation Matrix

Constant SK LEV PROFIT Constan t

1,000 -,256 -,853 -,440 SK

PROFIT

10 6 4,396 13 14,604

9 8 6,471 9 10,529

Contingency Table for Hosmer and Lemeshow Test

RETURN = optimis RETURN = konservatif Observed Expected Observed Expected

Total

1 14 12,234 3 4,766

2 9 9,622 8 7,378

3 8 8,852 9 8,148

4 5 8,387 12 8,613

5 4 7,988 13 9,012

6 11 7,736 6 9,264

7 9 7,354 8 9,646

8 6 6,960 11 10,040

,085 ,053 2,627 1 ,105 ,918
,431 ,327 1,736 1 ,188 ,650 a Variable(s) entered on step 1: SK, LEV, PROFIT.
,256 1,000 ,089 -,026 LEV
,853 ,089 1,000 ,459 Step 1
,440 -,026 ,459 1,000

Perpustakaan Unika Logistic Regression Case Processing Summary

Unweighted Cases(a) N Percent Selected Cases Included in Analysis 172 100,0

Missing Cases ,0

Total 172 100,0 Unselected Cases

,0 Total 172 100,0 a If weight is in effect, see classification table for the total number of cases.

Dependent Variable Encoding

Original Value Internal Value optimis konservatif

1 Block 0: Beginning Block

Iteration History(a,b,c)

Coefficients

2 Log Iteration likelihood

Constant Step 0

1 172,064 1,209

2 171,026 1,391

3 171,024 1,401

4 171,024 1,401 a Constant is included in the model. b Initial -2 Log Likelihood: 171,024 c Estimation terminated at iteration number 4 because parameter estimates changed by less than ,001.

Classification Table(a,b)

Observed Predicted

ACCRUAL Percentage

Correct optimis konservatif Step 0 ACCRUAL optimis 34 ,0 konservatif 138 100,0

Overall Percentage 80,2 a Constant is included in the model. b The cut value is ,500

Perpustakaan Unika Variables in the Equation

B S.E. Wald df Sig. Exp(B) Step 0 Constant

1,401 ,191 53,535 1 ,000 4,059

Variables not in the Equation Score df Sig.

Step 0 Variables SK ,156 1 ,693

LEV ,197 1 ,657

PROFIT ,803 1 ,370

Overall Statistics 1,178 3 ,758

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

Coefficients

2 Log Iteration likelihood

Constant SK LEV PROFIT Step 1

1 171,127 1,128 ,017 ,110 -,003

2 169,893 1,236 ,028 ,219 -,003

3 169,884 1,227 ,030 ,250 -,004

4 169,884 1,226 ,030 ,251 -,004 a Method: Enter b Constant is included in the model. c Initial -2 Log Likelihood: 171,024 d Estimation terminated at iteration number 4 because parameter estimates changed by less than ,001.

Omnibus Tests of Model Coefficients Chi-square df Sig.

Step 1 Step 1,140 3 ,768

Block 1,140 3 ,768

Model 1,140 3 ,768

Model Summary

2 Log Cox & Snell Nagelkerke R Step likelihood R Square Square

1 169,884 ,007 ,010

Hosmer and Lemeshow Test Step Chi-square df Sig.

Perpustakaan Unika

B S.E. Wald df Sig. Exp(B) SK

19 Classification Table(a) Observed

Predicted ACCRUAL optimis konservatif

Percentage Correct

ACCRUAL optimis 34 ,0 konservatif 1 137 99,3

Step 1 Overall Percentage

79,7 a The cut value is ,500

Variables in the Equation

,030 ,063 ,225 1 ,635 1,030 LEV

17 Step 1

,251 ,472 ,283 1 ,595 1,285 PROFIT

Step 1(a)

Constan t 1,226 ,366 11,257 1 ,001 3,409 a Variable(s) entered on step 1: SK, LEV, PROFIT.

Correlation Matrix

Constant SK LEV PROFIT Constan t

1,000 -,305 -,823 ,025 SK

PROFIT ,025 -,024 -,130 1,000

10 3 2,831 16 16,169

9 3,055 17 13,945

Contingency Table for Hosmer and Lemeshow Test

ACCRUAL = optimis ACCRUAL = konservatif Observed Expected Observed Expected

Total

1 5 4,172 12 12,828

2 5 3,712 12 13,288

3 4 3,619 13 13,381

4 3 3,522 14 13,478

5 5 3,400 12 13,600

6 2 3,293 15 13,707

7 3 3,229 14 13,771

8 4 3,168 13 13,832

,004 ,004 ,752 1 ,386 ,996
,305 1,000 ,134 -,024 LEV
,823 ,134 1,000 -,130 Step 1

Perpustakaan Unika Logistic Regression Case Processing Summary

Unweighted Cases(a) N Percent Selected Cases Included in Analysis 172 100,0

Missing Cases ,0

Total 172 100,0 Unselected Cases

,0 Total 172 100,0 a If weight is in effect, see classification table for the total number of cases.

Dependent Variable Encoding

Original Value Internal Value optimis konservatif

1 Block 0: Beginning Block

Iteration History(a,b,c)

Coefficients

2 Log Iteration likelihood

Constant Step 0

1 238,443 ,000 a Constant is included in the model. b Initial -2 Log Likelihood: 238,443 c Estimation terminated at iteration number 1 because parameter estimates changed by less than ,001.

Classification Table(a,b)

Observed Predicted

NET Percentage

Correct optimis konservatif Step 0 NET optimis 86 ,0 konservatif 86 100,0

Overall Percentage 50,0 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

Perpustakaan Unika Variables not in the Equation Score df Sig.

Step 0 Variables SK ,890 1 ,345

LEV 9,996 1 ,002

PROFIT ,179 1 ,672

Overall Statistics 10,320 3 ,016

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

Coefficients

2 Log Iteration likelihood

Constant SK LEV PROFIT Step 1

1 226,312 ,571 ,024 -,921 ,001

2 224,376 ,907 ,017 -1,487 ,003

3 224,346 ,955 ,016 -1,570 ,003

4 224,346 ,955 ,016 -1,571 ,003

5 224,346 ,955 ,016 -1,571 ,003 a Method: Enter b Constant is included in the model. c Initial -2 Log Likelihood: 238,443 d Estimation terminated at iteration number 5 because parameter estimates changed by less than ,001.

Omnibus Tests of Model Coefficients Chi-square df Sig.

Step 1 Step 14,096 3 ,003

Block 14,096 3 ,003

Model 14,096 3 ,003

Model Summary

2 Log Cox & Snell Nagelkerke R Step likelihood R Square Square

1 224,346 ,079 ,105

Hosmer and Lemeshow Test Step Chi-square df Sig.

1 10,569 8 ,227

Perpustakaan Unika

Variables in the Equation

19 Classification Table(a) Observed

Predicted NET optimis konservatif

Percentage Correct

NET optimis

54 32 62,8 konservatif 28 58 67,4

Step 1 Overall Percentage

65,1 a The cut value is ,500

B S.E. Wald df Sig. Exp(B) SK

17 Step 1

,016 ,049 ,107 1 ,743 1,016 LEV

PROFIT ,003 ,004 ,529 1 ,467 1,003

Step 1(a)

Constan t ,955 ,354 7,300 1 ,007 2,600 a Variable(s) entered on step 1: SK, LEV, PROFIT.

Correlation Matrix

Constant SK LEV PROFIT Constan t

1,000 -,314 -,874 ,089 SK

PROFIT ,089 -,037 -,177 1,000

10 7 5,801 12 13,199

9 8 6,052 9 10,948

Contingency Table for Hosmer and Lemeshow Test

NET = optimis NET = konservatif Observed Expected Observed Expected

Total

1 12 12,969 5 4,031

2 10 10,732 7 6,268

3 10 10,126 7 6,874

4 13 9,603 4 7,397

5 11 8,759 6 8,241

6 4 7,970 13 9,030

7 6 7,213 11 9,787

8 5 6,774 12 10,226

1,571 ,493 10,152 1 ,001 ,208
,314 1,000 ,162 -,037 LEV
,874 ,162 1,000 -,177 Step 1

Frequencies Statistics

Frequency Percent Valid Percent Cumulative

Valid

Percent optimis 86 50,0 50,0 50,0 konserva tif 86 50,0 50,0 100,0

Frequency Percent Valid Percent Cumulative

NET

Missin g

172 N

NET Valid

Frequencies Statistics

Valid Total 172 100,0 100,0

Percent optimis 34 19,8 19,8 19,8 konserva tif 138 80,2 80,2 100,0

ACCRUAL

RETURN Valid

Missin g

172 N

ACCRUAL Valid

Frequencies Statistics

Valid Total 172 100,0 100,0

Percent optimis 80 46,5 46,5 46,5 konserva tif 92 53,5 53,5 100,0

Frequency Percent Valid Percent Cumulative

RETURN

Missin g

172 N

Perpustakaan Unika

LAMPIRAN HASIL REGRESI LOGISTIK