Pengaruh Ukuran Pemerintah Daerah, Kekayaan Pemerintah Daerah, Tipe Pemerintah Daerah, dan Opini Audit Terhadap Ketersediaan LKPD di Situs Pemerintah Daerah Pada Kabupaten Kota di Sumatera

Lampiran

Case Processing Summary
Unweighted Casesa
N
Percent
Included in Analysis
153
100.0
Selected Cases Missing Cases
0
.0
Total
153
100.0
Unselected Cases
0
.0
Total
153
100.0

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

Dependent Variable Encoding
Original Value
Internal Value
TDK ADA
0
ADA
1

Iteration Historya,b,c
Iteration
-2 Log
Coefficients
likelihood
Constant
1
188.809
.771

Step 0 2
188.751
.813
3
188.751
.813
a. Constant is included in the model.
b. Initial -2 Log Likelihood: 188.751
c. Estimation terminated at iteration number 3
because parameter estimates changed by less
than .001.

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Classification Tablea,b
Observed

Predicted
LKPD

TDK ADA
ADA
0
47
0
106

Percentage
Correct

TDK ADA
Step 0
ADA
Overall Percentage
a. Constant is included in the model.
b. The cut value is .500
LKPD

.0
100.0

69.3

Variables in the Equation
Step 0

Step 0

Constant

B
.813

S.E.
.175

Wald
df
21.538
1

Variables not in the Equation
Score
size
52.417
kekayaan
20.199
Variables
tipe_pemda
10.143
opini_bpk
17.581
Overall Statistics
60.555

Sig. Exp(B)
.000
2.255

df
1

1
1
1
4

Sig.
.000
.000
.001
.000
.000

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Block 1: Method = Enter
Iteration

-2 Log
likelihood

Iteration Historya,b,c,d
Coefficients
Constant
size
kekayaan tipe_pemda
-41.440 2.112
-.079
-.955
-84.719 4.483
-.380
-.835
-129.020 6.865
-.635
-.601
-153.863 8.183
-.755
-.526
-159.166 8.467
-.784

-.517
-159.360 8.478
-.786
-.517
-159.360 8.478
-.786
-.517

opini_bpk
.289
.337
.301
.289
.291
.291
.291

1
126.363
2

106.442
3
99.192
Step 1 4
98.074
5
98.039
6
98.039
7
98.039
a. Method: Enter
b. Constant is included in the model.
c. Initial -2 Log Likelihood: 188.751
d. Estimation terminated at iteration number 7 because parameter estimates changed
by less than .001.

Omnibus Tests of Model Coefficients
Chi-square
df

Sig.
Step
90.712
4
.000
Step 1 Block
90.712
4
.000
Model
90.712
4
.000

Model Summary
Step
-2 Log
Cox & Snell R Nagelkerke R
likelihood
Square

Square
a
1
98.039
.447
.631
a. Estimation terminated at iteration number 7 because
parameter estimates changed by less than .001.

Step
1

Hosmer and Lemeshow Test
Chi-square
df
Sig.
3.497
8
.899
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Step 1

Contingency Table for Hosmer and Lemeshow Test
LKPD = TDK ADA
LKPD = ADA
Observed Expected Observed Expected
1
15
14.365
0
.635
2
10
11.654
5
3.346
3
8
8.555
7
6.445
4
8
5.951
7
9.049
5
3
3.416
12
11.584
6
2
1.767
13
13.233
7
1
.887
14
14.113
8
0
.307
15
14.693
9
0
.088
15
14.912
10
0
.009
18
17.991

Total
15
15
15
15
15
15
15
15
15
18

Classification Tablea
Observed

TDK ADA
Step 1
ADA
Overall Percentage
a. The cut value is .500
LKPD

Predicted
LKPD
TDK ADA
ADA
33
14
11
95

Percentage
Correct
70.2
89.6
83.7

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B

Variables in the Equation
S.E.
Wald
df Sig.

Exp(B)

size
8.478
1.801 22.167
1 .000 4806.740
kekayaan
-.786
.671
1.372
1 .241
.456
Step
tipe_pemda
-.517
.697
.551
1 .458
.596
1a
opini_bpk
.291
.671
.188
1 .664
1.338
Constant
-159.360 31.548 25.515
1 .000
.000
a. Variable(s) entered on step 1: size, kekayaan, tipe_pemda, opini_bpk.

Step 1

Constant
size
kekayaan
tipe_pemda
opini_bpk

Correlation Matrix
Constant
size
kekayaan
1.000
-.954
.306
-.954
1.000
-.578
.306
-.578
1.000
-.212
.332
-.484
.133
.049
-.529

95% C.I.for
EXP(B)
Lower
Upper
140.968 163900
.122
1.697
.152
2.335
.359
4.990

tipe_pemda
-.212
.332
-.484
1.000
.154

opini_bpk
.133
.049
-.529
.154
1.000

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