LAMPIRAN 1 PROSES SELEKSI SAMPEL PERUSAHAAN
- - 5 DLTA
7 INDF √ √ √ Sampel 6
X X -
14 ALTO √
13 STTP √ √ √ Sampel 11
12 SKLT √ √ √ Sampel 10
√ √ √ Sampel 9
X
10 PSDN √ √
9 MYOR √ √ √ Sampel 8
8 MLBI √ √ √ Sampel 7
6 ICBP √ √ √ Sampel 5
√ √ √ Sampel 4
4 DAVO √ X √
3 CEKA √ √ √ Sampel 3
2 AISA √ √ √ Sampel 2
1 ADES √ √ √ Sampel 1
3
2
1
LAMPIRAN 1
PROSES SELEKSI SAMPEL PERUSAHAAN
NO KODE KRITERIA SAMPEL- - 11 ROTI
15 ULTJ √ √ √ Sampel 12
LAMPIRAN 2 UKURAN PERUSAHAAN (FS) NO KODE 2011 2012 2013
1 ADES Rp. 299.409.050.489 Rp 478.638.800.267 Rp 502.524.600.567
2 AISA Rp 1.752.802.690 Rp 2.747.623.754 Rp 4.056.735.079
3 CEKA Rp 1.238.169.022.036 Rp 1.123.519.657.631 Rp 2.531.561.182.545
4 DLTA Rp 1.394.152.938 Rp 1.719.814.548 Rp 2.001.358.536
5 ICBP Rp 19.367.155.697 Rp 21.574.792.970 Rp 25.094.561.980
6 INDF Rp 45.323.256.448 Rp 50.059.427.860 Rp 25.094.581.211
7 MLBI Rp 1.858.750.498 Rp 1.566.984.357 Rp 3.561.989.869
8 MYOR Rp 9.453.865.992.878 Rp10.510.625.669.832 Rp 12.017.837.133.337
9 ROTI Rp 813.342.078.952 Rp 1.190.825.893.340 Rp 1.505.519.937.591
10 SKLT Rp 344.435.729.830 Rp 401.724.215.506 Rp 567.048.547.543
11 STTP Rp 1.027.683.999.319 Rp 1.283.736.251.902 Rp 1.694.935.468.814
12 ULTJ Rp 2.102.383.741.532 Rp 2.809.851.307.439 Rp 3.406.231.249.074
LAMPIRAN 3
PROFITABILITAS (ROA)
2011
NO KODE LABA BERSIH TOTAL AKTIVA ROA
1 ADES Rp 25.968.210.007 Rp 316.418.002.132 0,082069319
2 AISA Rp 149.951.003.400 Rp 359.030.950.000 0,417654811
3 CEKA Rp 96.305.943.306 Rp 823.360.918.690 0,116966862
4 DLTA Rp 151.715.042.210 Rp 696.166.676.200 0,217929193
5 ICBP Rp 20.663.653.004 Rp 15.222.857.630 1,357409595
6 INDF Rp 4.891.673.960 Rp 53.585.933.009 0,091286531
7 MLBI Rp 5.073.826.500 Rp 12.208.137.009 0,415610219
8 MYOR Rp 483.486.152.800 Rp 659.984.553.300 0,732571922
9 ROTI Rp 115.932.583.850 Rp 759.136.918.600 0,152716303
10 SKLT Rp 5.976.790.870 Rp 21.423.787.962 0,278979183
11 STTP Rp 42.675.154.110 Rp 934.765.927.004 0,045653305
12 ULTJ Rp 101.323.273.511 Rp 2.179.181.979.006 0,046496013
LAMPIRAN 4
PROFITABILITAS (ROA)
2012
NO KODE LABA BERSIH TOTAL AKTIVA ROA
1 ADES Rp 83.376.120.003 Rp 389.094.201.322 0,214282607
2 AISA Rp 25.366.400.410 Rp 386.756.700.191 0.065587488
3 CEKA Rp 58.344.237.006 Rp 102.769.271.872 0,567720642
4 DLTA Rp 21.342.107.721 Rp 745.306.835.100 0,028635331
5 ICBP Rp 22.823.713.120 Rp 17.753.480.140 0,128559093
6 INDF Rp 4.779.446.150 Rp 59.324.207.210 0,080564855
7 MLBI Rp 4.534.052.071 Rp 115.204.484.009 0,393564373
8 MYOR Rp 7.444.284.040 Rp 83.025.062.419 0,089663095
9 ROTI Rp 1.491.495.481 Rp 1.209.446.818 0,123781241
10 SKLT Rp 7.962.693.126 Rp 24.974.646.704 0,318831062
11 STTP Rp 1.249.840.835 Rp 74.626.183 0,597085493
12 ULTJ Rp 3.534.316.195 Rp 22.407.933.821 0,157726108
LAMPIRAN 5
PROFITABILITAS (ROA)
2013
NO KODE LABA BERSIH TOTAL AKTIVA ROA
1 ADES Rp 55.656.900.659 Rp 441.064.980.112 0,126187531
2 AISA Rp 346.728.600.005 Rp 5.020.824.100.210 0,069058105
3 CEKA Rp 6.506.895.821 Rp 10.696.272.990 0,608332999
4 DLTA Rp 27.049.806.287 Rp 86.704.080.212 0,31197847
5 ICBP Rp 2.235.040.213 Rp 21.267.470.200 0,105091979
6 INDF Rp 22.350.405.210 Rp 1.782.148.003 0,65720099
7 MLBI Rp 1.171.229.432 Rp 9.709.833.250 0,109004852
8 MYOR Rp 1.058.418.939 Rp 9.709.833.250 0,109004852
9 ROTI Rp 1.580.152.700 Rp 1.822.689.047 0,866934874
10 SKLT Rp 1.144.001.410 Rp 3.019.894.880 0,3788216
11 STTP Rp 1.144.370.681 Rp 14.700.593.940 0,0778452
12 ULTJ Rp 3.251.274.205 Rp 28.116.209.821 0,115637002
LAMPIRAN 6 DATA OPINI AUDIT (OA) NO. KODE 2011 2012 2013
10 SKLT
1
8 MYOR
1
9 ROTI
1
1
1
1
7 MLBI
1
1
11 STTP
1
1
12 ULTJ
1
1
1
1 ADES
1
1
1
1
2 AISA
1
1
3 CEKA
1
1
1
4 DLTA
1
5 ICBP
1
1
1
6 INDF
1
LAMPIRAN 7
UMUR PERUSAHAAN (FA)
2011
NO KODE TAHUN BERJALAN TAHUN FIRST
6 INDF 2012 1994
2 AISA 2012 1997
15
3 CEKA 2012 1996
16
4 DLTA 2012 1984
28
5 ICBP 2012 2010
2
7 MLBI 2012 1994
18
1 ADES 2012 1994
18
8 MYOR 2012 1990
22
9 ROTI 2012 2012
10 SKLT 2012 1993
19
11 STTP 2012 1996
16
18
UMUR PERUSAHAAN (FA)
2012
1 ADES 2011 1994
6 INDF 2011 1994
17
2 AISA 2011 1997
14
3 CEKA 2011 1996
15
4 DLTA 2011 1984
27
5 ICBP 2011 2010
1
17
21 LAMPIRAN 8
7 MLBI 2011 1994
17
8 MYOR 2011 1990
21
9 ROTI 2011 2012
10 SKLT 2011 1993
18
11 STTP 2011 1996
15
12 ULTJ 2011 1990
NO KODE TAHUN BERJALAN TAHUN FIRST
LAMPIRAN 9
UMUR PERUSAHAAN (FA)
2013
NO KODE TAHUN BERJALAN TAHUN FIRST
19
8 MYOR 2013 1990
23
12 ULTJ 2013 1990
17
11 STTP 2013 1996
20
10 SKLT 2013 1993
1
9 ROTI 2013 2012
23
19
2 AISA 2013 1997
1 ADES 2013 1994
19
6 INDF 2013 1994
3
5 ICBP 2013 2010
29
4 DLTA 2013 1984
17
3 CEKA 2013 1996
16
7 MLBI 2013 1994
LAMPIRAN 10 DATA KETEPATAN WAKTU PELAPORAN KEUANGAN (TL) NO. KODE 2011 2012 2013
1
1
1
8 MYOR
1
9 ROTI
1
1
10 SKLT
7 MLBI
1
11 STTP
1
1
12 ULTJ
1
1
1
1
1 ADES
1
1
1
1
2 AISA
1
1
3 CEKA
1
1
1
4 DLTA
1
5 ICBP
1
1
1
6 INDF
1
1
LAMPIRAN 11 HASIL PENGUJIAN REGRESI LOGISTIK STATISTIK DESKRIPTIF
1
77.8 77.8 100.0 Total 36 100.0 100.0
28
1
22.2
22.2
22.2
8
Percent Valid
Frequency Percent Valid Percent Cumulative
TL
75.0 75.0 100.0 Total 36 100.0 100.0
27
Descriptive Statistics
N Minimum Maximum Mean Std. Deviation FS 36 1394152938.00 12017837133337.00 1541973431079.4167 2941841957945.41650 FA
25.0
25.0
9
Valid
Cumulative Percent
36 OA Frequency Percent Valid Percent
36 1 .78 .422 Valid N (listwise)
36 1 .75 .439 TL
1.36 .2848 .28856 OA
29 16.25 7.553 ROA 36 .03
1
36
25.0
ANALISIS REGRESI LOGISTIK
Logistic RegressionNotes
a
1
Original Value Internal Value
Dependent Variable Encoding
Total 36 100.0 a. If weight is in effect, see classification table for the total number of cases.
Unselected Cases .0
Missing Cases .0 Total 36 100.0
N Percent Selected Cases Included in Analysis 36 100.0
Unweighted Cases
Output Created 01-Mar-2015 10:18:42
Case Processing Summary
[DataSet1] D:\astri\DATA.sav
Resources Processor Time 00 00:00:00.000 Elapsed Time 00 00:00:00.010
LOGISTIC REGRESSION VARIABLES TL /METHOD=ENTER FS ROA OA FA /CLASSPLOT /CASEWISE OUTLIER(2) /PRINT=GOODFIT CORR ITER(1) CI(95) /CRITERIA=PIN(0.05) POUT(0.10) ITERATE(20) CUT(0.5).
36 Missing Value Handling Definition of Missing User-defined missing values are treated as missing Syntax
Active Dataset DataSet1 Filter <none> Weight <none> Split File <none> N of Rows in Working Data File
Comments Input Data D:\astri usu\DATA.sav
1
Block 0: Beginning Block Iteration History a,b,c
1 Step 0 TL 8 .0
Step 0 Variables FS 2.842 1 .092 ROA 1.705 1 .192 OA 3.429
Variables not in the Equation
a
Score df Sig.B S.E. Wald df Sig. Exp(B) Step 0 Constant 1.253 .401 9.765 1 .002 3.500
Variables in the Equation
b. The cut value is .500
77.8 a. Constant is included in the model.
1 28 100.0 Overall Percentage
Correct
Iteration -2 Log likelihood Coefficients
TL Percentage
Observed Predicted
Classification Table a,b
c. Estimation terminated at iteration number 4 because parameter estimates changed by less than .001.
b. Initial -2 Log Likelihood: 38.139
3 38.139 1.253 4 38.139 1.253 a. Constant is included in the model.
Constant Step 0 1 38.267 1.111 2 38.139 1.248
1 .064 FA 5.111 1 .024 a. Residual Chi-Squares are not computed because of redundancies.
Block 1: Method = Enter a,b,c,d Iteration History
Coefficients Iteration -2 Log likelihood Constant FS ROA OA FA Step 1 1 28.971 .969 .000 1.106 1.179 -.053 2 22.576 1.189 .000 4.072 2.179 -.121
3 18.455 1.113 .000 8.762 3.770 -.202 4 17.207 1.043 .000 12.795 5.233 -.270 5 17.083 .987 .000 14.587 5.876 -.299 6 17.081 .968 .000 14.860 5.968 -.303 7 17.081 .967 .000 14.866 5.969 -.303 8 17.081 .967 .000 14.866 5.969 -.303 a. Method: Enter b. Constant is included in the model.
c. Initial -2 Log Likelihood: 38.139 d. Estimation terminated at iteration number 8 because parameter estimates changed by less than .001.
Omnibus Tests of Model Coefficients Chi-square df Sig.
Step 1 Step 21.057 4 .000 Block 21.057 4 .000 Model 21.057 4 .000
Model Summary
Cox & Snell R Nagelkerke R Step -2 Log likelihood Square Square
a
1 17.081 .443 .678
a. Estimation terminated at iteration number 8 because parameter estimates changed by less than .001.
Hosmer and Lemeshow Test Step Chi-square df Sig.
1 5.108 7 .647
Contingency Table for Hosmer and Lemeshow Test
TL = 0 TL = 1 Observed Expected Observed Expected Total
Step 1
1 4 3.680 .320
4
2 3 2.520 1 1.480
4 3 .993 4 3.007
4 4 .394 4 3.606
4
5 1 .239 3 3.761
4 6 .150 4 3.850
4 7 .023 4 3.977
4 8 .001 4 3.999
4 9 .000 4 4.000
4
a Classification Table
Predicted TL
Percentage Observed
1 Correct Step 1 TL
6
2
75.0
1
1
27
96.4 Overall Percentage
91.7
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 FS -3.275 .000 2.294 1 .130 1.000 1.000 1.000 ROA 14.866 6.825 4.744 1 .029 2858440.907 4.434 1.843E12 OA 5.969 2.423 6.068
1 .014 391.249 3.387 45197.328 FA -.303 .145 4.355 1 .037 .739 .556 .982 Const .967 2.804 .119 1 .730 2.631 ant a. Variable(s) entered on step 1: FS, ROA, OA, FA.
a
Coefficients
Standardized Unstandardized Coefficients Coefficients Collinearity Statistics
Model B Std. Error Beta t Sig. Tolerance
VIF 1 (Constant) .742 .236 3.146 .004 FS -3.114E-14 .000 -.217 -1.387 .175 .937 1.067 FA -.013 .009 -.238 -1.439 .160 .839 1.192 ROA .276 .236 .189 1.172 .250 .882 1.133 OA .295 .149 .307 1.981 .057 .959 1.043
a. Dependent Variable: TL
F I I I I I I 16 + + Observed Groups and Predicted Probabilities Step number: 1 C I 1I N I 1I E 8 + 1+ U I 1I Q I 1I E I 1I R 12 + + Y I 1I Prob: 0 .1 .2 .3 .4 .5 .6 .7 .8 .9 1 Group: 0000000000000000000000000000000000000000000000000011111111111111111111111111111111111111111111111111 Predicted ---------+---------+---------+---------+---------+---------+---------+---------+---------+---------- I 00 0 0 1 0 0 0 11 1 11 1 0111111I I 1 1 11 1I I 1 1I 4 + 1+ Each Symbol Represents 1 Case. 1 - 1 Symbols: 0 - 0 The Cut Value is .50 Predicted Probability is of Membership for 1 b
Casewise List
Observed Temporary Variable
a
Case Selected Status TL Predicted Predicted Group Resid ZResid
11 S 0** .939 1 -.939 -3.928
13 S 1** .189 .811 2.070 a. S = Selected, U = Unselected cases, and ** = Misclassified cases.
b. Cases with studentized residuals greater than 2.000 are listed.
Runs Test
Unstandardized Residual
a
Test Value .11497 Cases < Test Value
18 Cases >= Test Value
18 Total Cases
36 Number of Runs
21 Z .507 Asymp. Sig. (2-tailed) .612
a. Median