105
Variables in the Equation
B S.E.
Wald df
Sig. ExpB
95 C.I.for EXPB
Lower Upper
Step 1
a
Audit Report
Lag -.089
.029 9.433
1 .002
.915 .864
.968 Constant
7.171 2.299
9.734 1
.002 1301.740 a. Variables entered on step 1: Audit Report Lag.
Hasil Regresi Logistik Hipotesis Ketiga
Hosmer and Lemeshow Test
Step Chi-square
df Sig.
1 .000
.000
Iteration History
a,b,c
Iteration -2 Log likelihood
Coefficients Constant
Step 0 1
70.852 .308
2 70.852
.310 3
70.852 .310
a. Constant is included in the model. b. Initial -2 Log Likelihood: 70.852
c. Estimation terminated at iteration number 3 because parameter estimates changed by less than
.001.
Iteration History
a,b,c,d
Iteration -2 Log likelihood
Coefficients Constant
X3 Step 1
1 69.098
.057 .766
2 69.089
.057 .818
3 69.089
.057 .818
a. Method: Enter b. Constant is included in the model.
c. Initial -2 Log Likelihood: 70.852
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d. Estimation terminated at iteration number 3 because parameter estimates changed by less than .001.
Model Summary
Step -2 Log likelihood
Cox Snell R Square
Nagelkerke R Square
1 69.089
a
.033 .045
a. Estimation terminated at iteration number 3 because parameter estimates changed by less than .001.
Variables in the Equation
B S.E.
Wald df
Sig. ExpB
95 C.I.for EXPB
Lower Upper
Step 1
a
Reputasi KAP
.818 .631
1.684 1
.194 2.267
.659 7.802
Constant .057
.338 .029
1 .866
1.059 a. Variables entered on step 1: Reputasi KAP.
Hasil Regresi Logistik Hipotesis Keempat
Hosmer and Lemeshow Test
Step Chi-square
df Sig.
1 12.336
8 .137
Iteration History
a,b,c
Iteration -2 Log likelihood
Coefficients Constant
Step 0 1
70.852 .308
2 70.852
.310 3
70.852 .310
a. Constant is included in the model. b. Initial -2 Log Likelihood: 70.852
c. Estimation terminated at iteration number 3 because parameter estimates changed by less than
.001.
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Iteration History
a,b,c,d
Iteration -2 Log likelihood
Coefficients Constant
X4 Step 1
1 68.250
-6.242 .234
2 68.217
-7.022 .262
3 68.217
-7.041 .263
4 68.217
-7.041 .263
a. Method: Enter b. Constant is included in the model.
c. Initial -2 Log Likelihood: 70.852 d. Estimation terminated at iteration number 4 because
parameter estimates changed by less than .001.
Model Summary
Step -2 Log likelihood
Cox Snell R Square
Nagelkerke R Square
1 68.217
a
.049 .066
a. Estimation terminated at iteration number 4 because parameter estimates changed by less than .001.
Variables in the Equation
B S.E.
Wald df
Sig. ExpB
95 C.I.for EXPB Lower
Upper Step 1
a
Ukuran Perusah
aan .263
.172 2.348
1 .125
1.301 .929
1.822 Constant
-7.041 4.793
2.158 1
.142 .001
a. Variables entered on step 1: Ukuran Perusahaan.
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LAMPIRAN 5 HASIL OUTPUT SPSS SETELAH MODERATING
Hasil Regresi Logistik Hipotesis Kelima
Hosmer and Lemeshow Test
Step Chi-square
df Sig.
1 .000
1 1.000
Iteration History
a,b,c
