Pengaruh Rasio Keuangan terhadap Penerimaan Opini Audit Going Concern pada Perusahaan Telekomunikasi yang terdaftar di Bursa Efek Indonesia

Lampiran 1 : Data Variabel Penelitian

No

Perusahaan
1 BTEL

2 ISAT

3 INVS

4 FREN

5 TLKM

6 EXCL

Tahun
GCAO
2008
2009

2010
2011
2012
2013
2008
2009
2010
2011
2012
2013
2008
2009
2010
2011
2012
2013
2008
2009
2010
2011

2012
2013
2008
2009
2010
2011
2012
2013
2008
2009
2010
2011
2012
2013

0
0
0
0
0

1
0
0
0
0
0
0
0
0
0
0
0
0
1
1
1
1
1
1
0

0
0
0
0
0
0
0
0
0
0
0

CR
ROA
DER
216,2404
1,600902
68,15989
85,83894
0,861216

126,8399
81,61715
0,080756
137,792
32,085
-6,40868
179,5559
26,7549
-34,6751
452,6562
8,947129
-28,9825
-1006,04
90,78736
3,633974
195,2642
54,62091
2,722029
200,9659
45,37183

1,213638
192,1065
48,19128
1,819647
180,6301
75,42663
0,679231
184,733
53,12572
-5,10263
230,0776
246,9921
3,059803
41,24658
175,5724
15,13165
58,51781
53,63264
11,17373
21,46158

234,7931
14,48593
42,23792
259,1786
13,22877
26,5273
140,4049
6,367684
47,42473
65,18147
-22,4461
554,725
34,75095
-15,2282
500,2196
21,51763
-31,2653
-3852,51
25,63301
-19,5171

276,1604
28,14349
-10,8985
187,6933
36,36207
-15,9719
420,2223
54,16041
11,69431
137,7231
60,18648
11,65355
124,7755
91,48146
11,47949
78,14588
95,80423
10,64005
68,99362
116,0368

11,53822
66,27699
116,3097
11,10191
65,26013
56,3739
-0,05321
559,0911
33,4053
6,24347
211,0274
48,82755
10,60963
132,6172
38,80791
9,079376
127,6474
41,86484
7,797467
130,6807

73,68693
2,564245
163,2499

47
Universitas Sumatera Utara

Lampiran 2 : Hasil Pengujian Statistik Deskriptif

Descriptive Statistics
N

Minimum

Maximum

Mean

Std. Deviation

CR

36

8.95

259.18

82.4476

66.30964

ROA

36

-34.68

15.13

-.2802

13.59381

DER

36

-3852.51

559.09

37.0041

710.36761

Valid N (listwise)

36

Statistics
GCAO
N

Valid
Missing

CR

ROA

DER

36

36

36

36

0

0

0

0

GCAO
Cumulative
Frequency
Valid

Non Going Concern Audit

Percent

Valid Percent

Percent

29

80.6

80.6

80.6

7

19.4

19.4

100.0

36

100.0

100.0

Opinion
Going Concern Audit
Opinion
Total

48
Universitas Sumatera Utara

Lampiran 3 : Hasil Pengujian Kualitas Data
Uji Multikolinearitas
Coefficients

Model
1

a

Unstandardized

Standardized

Collinearity

Coefficients

Coefficients

Statistics

B

Std. Error

(Constant)

.203

.083

CR

.000

.001

ROA

-.021

DER

-4.403E-5

Beta

t

Sig.

Tolerance

VIF

2.465

.019

-.027

-.196

.846

.751

1.331

.004

-.706

-4.944

.000

.672

1.487

.000

-.078

-.624

.537

.880

1.136

a. Dependent Variable: GCAO

Uji Autokorelasi
Runs Test
GCAO
a

Test Value

CR
0

b

ROA

259.18

c

DER

15.13

c

559.09

c

Cases < Test Value

0

35

35

35

Cases >= Test Value

36

1

1

1

Total Cases

36

36

36

36

Number of Runs

1

d

3

3

3

.000

.000

.000

1.000

1.000

1.000

Z
Asymp. Sig. (2-tailed)
a. Mode

b. All values are greater than or less than the cutoff. Runs Test cannot be performed.
c. There are multiple modes. The mode with the largest data value is used.
d. Only one run occurs. Runs Test cannot be performed.

49
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Lampiran 4 : Hasil Pengujian Regresi Logistik

a,b,c

Iteration History

Coefficients
Iteration

-2 Log likelihood

Step 0

Constant

1

35.700

-1.222

2

35.468

-1.411

3

35.467

-1.421

4

35.467

-1.421

a. Constant is included in the model.
b. Initial -2 Log Likelihood: 35,467
c. Estimation terminated at iteration number 4 because parameter estimates changed by less than
,001.

a,b,c,d

Iteration History

Coefficients
Iteration
Step 1

-2 Log likelihood

Constant

CR

ROA

DER

1

20.334

-1.186

.000

-.083

.000

2

16.108

-1.632

-.003

-.126

.000

3

15.002

-1.660

-.009

-.148

.000

4

14.619

-1.252

-.019

-.149

.000

5

14.489

-.782

-.030

-.145

.000

6

14.481

-.652

-.034

-.145

.000

7

14.481

-.646

-.034

-.145

.000

8

14.481

-.646

-.034

-.145

.000

a. Method: Enter
b. Constant is included in the model.
c. Initial -2 Log Likelihood: 35,467
d. Estimation terminated at iteration number 8 because parameter estimates changed by less than
,001.

50
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Hosmer and Lemeshow Test
Step

Chi-square

df

1

Sig.

6.074

7

.531

Model Summary

Step

-2 Log likelihood

1

Cox & Snell R Square

14.481

a

Nagelkerke R Square

.442

.705

a. Estimation terminated at iteration number 8 because parameter estimates changed by less than
,001.

Variables in the Equation
95% C.I.for EXP(B)
B
Step 1

a

S.E.

Wald

df

Sig.

Exp(B)

Lower

Upper

CR

-.034

.043

.627

1

.428

.967

.889

1.051

ROA

-.145

.068

4.524

1

.033

.865

.756

.989

DER

.000

.001

.011

1

.916

1.000

.997

1.003

-.646

2.211

.085

1

.770

.524

Constant

a. Variable(s) entered on step 1: CR, ROA, DER.

51
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Classification Table

a

Predicted
GCAO
Non Going

Observed
Step 1

GCAO

Concern Audit

Going Concern

Percentage

Opinion

Audit Opinion

Correct

Non Going Concern Audit

28

1

96.6

1

6

85.7

Opinion
Going Concern Audit
Opinion
Overall Percentage

94.4

a. The cut value is ,500

Classification Table

a,b

Predicted
GCAO
Non Going

Observed
Step 0

GCAO

Non Going Concern Audit

Concern Audit

Going Concern

Percentage

Opinion

Audit Opinion

Correct

29

0

100.0

7

0

.0

Opinion
Going Concern Audit
Opinion
Overall Percentage

80.6

a. Constant is included in the model.
b. The cut value is ,500

52
Universitas Sumatera Utara