Pengaruh Financial Distress, Pergantian Mnajemen, Opini Audit, Ukuran KAP, AuditTenure, Fee Audit Terhadap Auditor Switching Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia
58 LAMPIRAN
Lampiran 1 Daftar Operasional Variabel
1. Variabel Dependen: Auditor Switching
No Nama Perusahaan Kode 2010 2011 2012 2013
1. PT Semen Indonesia Tbk SMGR 0 0 0 1
2. PT Keramika Indonesia Assosiasi Tbk
KIAS
0 0 0 1
3. PT Alakasa Industrindo Tbk ALKA 0 1 0 0
4. PT Jakarta Kyoei Steel Work LTD Tbk
JKSW
0 1 1 1
5. PT Pelat Timah Nusantara Tbk
NIKL
0 0 1 0
6. PT Duta Pertiwi Nusantara Tbk
DPNS
1 1 0 0
7. PT Ekadharma International Tbk
EKAD
0 1 0 0
8. PT Sorini Agro Asia Corprindo Tbk
SOBI
0 1 0 0
9. PT Alam Karya Unggul Tbk AKKU 1 0 1 1
10. PT Asiaplast Industries Tbbk
APLI
1 0 1 0
11. PT Berlina Tbk BRNA 0 1 0 0
12. PT Titan Kimia Nusantara Tbk
FPNI
0 1 0 0
13. PT Champion Pasific Indonesia Tbk
IGAR
0 0 0 1
14. PT Yana Prima Hasta Persada Tbk
YPAS
0 1 0 0
(2)
59 Tbk
16. PT Tirta Mahakam Resources Tbk
TIRT
0 0 1 0
17. PT Toba Pulp Lestari Tbk INRU 1 0 0 1
18. PT Indospring Tbk INDS 1 0 1 0
19. PT Prima Alloy Steel Universal Tbk
PRAS
1 1 0 1
20. PT Selamat Sempurna Tbk SMSM 0 1 0 1
21. PT Argo Pantes Tbk ARGO 1 0 0 1
22. PT Panasia Indo Resources Tbk
HDTX
0 0 1 0
23. PT Pan Brothers Tbk PBRX 0 1 1 0
24. PT Asia Pasific Fibers Tbk POLY 0 1 0 0
25. PT Sunson Textile Manufacturer Tbk
SSTM
1 0 0 1
26. PT Unitex Tbk UNTX 0 0 0 1
27. PT Primarindo Asia Infrastructure Tbk
BIMA
0 0 1 0
28. PT Voksel Electric Tbk VOKS 0 1 1 0
29. PT Multi Bintang Indonesia Tbk
MLBI
0 0 1 1
30. PT Siantar Top Tbk STTP 0 1 0 0
31. PT Ultrajaya Milk Industry and Trading Company Tbk
ULTJ
0 0 1 1
32. PT Indofarma (Persero) Tbk INAF 0 0 1 0
33. PT Kimia Farma (Persero) Tbk
KAEF
1 1 0 0
(3)
60 1. Variabel Independen: 1. Financial Distress
No Nama Perusahaan Kode 2010 2011 2012 2013
1. PT Semen Indonesia Tbk SMGR 6879,25 5654,18 4694,35 3923,21 2. PT Keramika Indonesia
Assosiasi Tbk
KIAS
0,90 0,45 7,15 5,08
3. PT Alakasa Industrindo Tbk ALKA 289,47 115,39 258,08 145,06 4. PT Jakarta Kyoei Steel
Work LTD Tbk
JKSW
2,26 -0,63 -1,09 2,09 5. PT Pelat Timah Nusantara
Tbk
NIKL
1061,53 579,17 3,53 4,87 6. PT Duta Pertiwi Nusantara
Tbk
DPNS
26,45 3,37 3,71 3,98
7. PT Ekadharma International Tbk
EKAD
2,54 2,98 3,48 3,04
8. PT Sorini Agro Asia Corprindo Tbk
SOBI
1431,77
1128709,
37 -55,87 1689,52 9. PT Alam Karya Unggul Tbk AKKU 1,31 0,87 1,42 0,65 10. PT Asiaplast Industries
Tbbk
APLI
2,08 1,70 1,74 1,74
11. PT Berlina Tbk BRNA 1,68 264,76 434,35 161,72 12. PT Titan Kimia Nusantara
Tbk
FPNI
8,12 1340,86 874,79 1035,44 13. PT Champion Pasific
Indonesia Tbk
IGAR
4,41 5,83 5,19 4,30
14. PT Yana Prima Hasta Persada Tbk
YPAS
4,73 4,78 2,51 1,26
15. PT Sumalindo Lestari Jaya Tbk
SULI
2,29 -0,83 -0,38 73641,01 16. PT Tirta Mahakam
Resources Tbk
TIRT
(4)
61
17. PT Toba Pulp Lestari Tbk INRU 184,33 3043,27 1657,15 2468,65 18. PT Indospring Tbk INDS 1,89 2,70 2,69 2,62 19. PT Prima Alloy Steel
Universal Tbk
PRAS
0,84 0,84 0,79 0,64
20. PT Selamat Sempurna Tbk SMSM 3,61 4,42 4,93 5,49 21. PT Argo Pantes Tbk ARGO 151,57 114,51 88,25 83,81 22. PT Panasia Indo Resources
Tbk
HDTX
0,99 1,34 1,47 0,05
23. PT Pan Brothers Tbk PBRX 1,77 2,46 2,16 3064,54 24. PT Asia Pasific Fibers Tbk POLY
19,85 -0,18
128431,3
3 53863,63 25. PT Sunson Textile
Manufacturer Tbk
SSTM
0,92 0,55 0,81 0,71
26. PT Unitex Tbk UNTX -1,31 -0,83 264,82 261,24 27. PT Primarindo Asia
Infrastructure Tbk
BIMA
3,82 -0,37 0,39 -2,59 28. PT Voksel Electric Tbk VOKS 1,55 2,00 2,37 1,62 29. PT Multi Bintang Indonesia
Tbk
MLBI
6,82 1737,35 9400,73 13364,06 30. PT Siantar Top Tbk STTP 2,98 2,48 2,41 2,90 31. PT Ultrajaya Milk Industry
and Trading Company Tbk
ULTJ
3,51 2,99 4,10 3,91
32. PT Indofarma (Persero) Tbk INAF 1,97 1,81 2,17 1,26 33. PT Kimia Farma (Persero)
Tbk
KAEF
3,41 4,34 5,51 4,31
(5)
62 2. Variabel Independen: 2. Pergantian Manajemen
No Nama Perusahaan Kode 2010 2011 2012 2013
1. PT Semen Indonesia Tbk SMGR 0 0 0 0
2. PT Keramika Indonesia Assosiasi Tbk
KIAS
0 1 0 0
3. PT Alakasa Industrindo Tbk ALKA 0 0 0 0
4. PT Jakarta Kyoei Steel Work LTD Tbk
JKSW
0 0 0 0
5. PT Pelat Timah Nusantara Tbk
NIKL
0 0 0 0
6. PT Duta Pertiwi Nusantara Tbk
DPNS
0 0 0 0
7. PT Ekadharma International Tbk
EKAD
0 0 0 0
8. PT Sorini Agro Asia Corprindo Tbk
SOBI
0 0 0 0
9. PT Alam Karya Unggul Tbk AKKU 0 0 0 0
10. PT Asiaplast Industries Tbbk
APLI
0 0 0 0
11. PT Berlina Tbk BRNA 1 0 0 0
12. PT Titan Kimia Nusantara Tbk
FPNI
0 0 0 0
13. PT Champion Pasific Indonesia Tbk
IGAR
1 0 0 0
14. PT Yana Prima Hasta Persada Tbk
YPAS
0 0 0 0
15. PT Sumalindo Lestari Jaya Tbk
SULI
0 0 0 0
(6)
63 Resources Tbk
17. PT Toba Pulp Lestari Tbk INRU 0 0 0 1
18. PT Indospring Tbk INDS 0 0 0 1
19. PT Prima Alloy Steel Universal Tbk
PRAS
0 1 0 0
20. PT Selamat Sempurna Tbk SMSM 0 0 0 0
21. PT Argo Pantes Tbk ARGO 0 1 0 0
22. PT Panasia Indo Resources Tbk
HDTX
0 0 0 1
23. PT Pan Brothers Tbk PBRX 1 0 0 0
24. PT Asia Pasific Fibers Tbk POLY 0 0 0 1
25. PT Sunson Textile Manufacturer Tbk
SSTM
0 0 0 0
26. PT Unitex Tbk UNTX 1 0 0 1
27. PT Primarindo Asia Infrastructure Tbk
BIMA
0 0 0 1
28. PT Voksel Electric Tbk VOKS 0 1 0 0
29. PT Multi Bintang Indonesia Tbk
MLBI
1 0 0 0
30. PT Siantar Top Tbk STTP 0 0 0 1
31. PT Ultrajaya Milk Industry and Trading Company Tbk
ULTJ
0 0 0 0
32. PT Indofarma (Persero) Tbk INAF 0 0 0 0
33. PT Kimia Farma (Persero) Tbk
KAEF
0 0 1 1
(7)
64 3. Variabel Independen: 3. Opini Audit
No Nama Perusahaan Kode 2010 2011 2012 2013
1. PT Semen Indonesia Tbk SMGR 1 0 1 0
2. PT Keramika Indonesia Assosiasi Tbk
KIAS
1 0 1 0
3. PT Alakasa Industrindo Tbk ALKA 0 1 1 1
4. PT Jakarta Kyoei Steel Work LTD Tbk
JKSW
0 0 0 0
5. PT Pelat Timah Nusantara Tbk
NIKL
0 1 0 1
6. PT Duta Pertiwi Nusantara Tbk
DPNS
1 0 0 1
7. PT Ekadharma International Tbk
EKAD
1 0 0 1
8. PT Sorini Agro Asia Corprindo Tbk
SOBI
1 0 0 1
9. PT Alam Karya Unggul Tbk AKKU 1 1 1 0
10. PT Asiaplast Industries Tbbk
APLI
1 0 1 1
11. PT Berlina Tbk BRNA 0 0 0 0
12. PT Titan Kimia Nusantara Tbk
FPNI
0 0 1 1
13. PT Champion Pasific Indonesia Tbk
IGAR
0 0 0 0
14. PT Yana Prima Hasta Persada Tbk
YPAS
1 0 0 0
15. PT Sumalindo Lestari Jaya Tbk
SULI
(8)
65 16. PT Tirta Mahakam
Resources Tbk
TIRT
1 1 1 1
17. PT Toba Pulp Lestari Tbk INRU 1 1 1 1
18. PT Indospring Tbk INDS 1 0 0 1
19. PT Prima Alloy Steel Universal Tbk
PRAS
1 1 0 0
20. PT Selamat Sempurna Tbk SMSM 0 0 0 0
21. PT Argo Pantes Tbk ARGO 0 0 0 0
22. PT Panasia Indo Resources Tbk
HDTX
1 0 0 1
23. PT Pan Brothers Tbk PBRX 1 0 0 0
24. PT Asia Pasific Fibers Tbk POLY 0 0 0 0
25. PT Sunson Textile Manufacturer Tbk
SSTM
1 1 0 0
26. PT Unitex Tbk UNTX 0 0 0 0
27. PT Primarindo Asia Infrastructure Tbk
BIMA
0 0 0 0
28. PT Voksel Electric Tbk VOKS 0 0 0 0
29. PT Multi Bintang Indonesia Tbk
MLBI
0 0 0 0
30. PT Siantar Top Tbk STTP 0 1 1 1
31. PT Ultrajaya Milk Industry and Trading Company Tbk
ULTJ
0 1 0 0
32. PT Indofarma (Persero) Tbk INAF 1 0 0 0
33. PT Kimia Farma (Persero) Tbk
KAEF
0 0 0 0
(9)
66 4. Variabel Independen: 4. Ukuran KAP
No Nama Perusahaan Kode 2010 2011 2012 2013
1. PT Semen Indonesia Tbk SMGR 1 1 1 1
2. PT Keramika Indonesia Assosiasi Tbk
KIAS
0 0 0 0
3. PT Alakasa Industrindo Tbk ALKA 0 0 0 0
4. PT Jakarta Kyoei Steel Work LTD Tbk
JKSW
0 0 0 0
5. PT Pelat Timah Nusantara Tbk
NIKL
1 1 1 1
6. PT Duta Pertiwi Nusantara Tbk
DPNS
1 0 0 0
7. PT Ekadharma International Tbk
EKAD
0 0 0 0
8. PT Sorini Agro Asia Corprindo Tbk
SOBI
1 1 1 1
9. PT Alam Karya Unggul Tbk AKKU 0 0 0 0
10. PT Asiaplast Industries Tbbk
APLI
0 0 1 1
11. PT Berlina Tbk BRNA 0 0 0 0
12. PT Titan Kimia Nusantara Tbk
FPNI
0 1 1 1
13. PT Champion Pasific Indonesia Tbk
IGAR
0 0 0 0
14. PT Yana Prima Hasta Persada Tbk
YPAS
0 0 0 0
15. PT Sumalindo Lestari Jaya Tbk
SULI
(10)
67 16. PT Tirta Mahakam
Resources Tbk
TIRT
0 0 0 0
17. PT Toba Pulp Lestari Tbk INRU 0 0 0 0
18. PT Indospring Tbk INDS 0 0 0 0
19. PT Prima Alloy Steel Universal Tbk
PRAS
0 0 0 0
20. PT Selamat Sempurna Tbk SMSM 0 0 0 1
21. PT Argo Pantes Tbk ARGO 0 0 0 0
22. PT Panasia Indo Resources Tbk
HDTX
0 0 0 0
23. PT Pan Brothers Tbk PBRX 0 0 0 0
24. PT Asia Pasific Fibers Tbk POLY 0 0 0 0
25. PT Sunson Textile Manufacturer Tbk
SSTM
0 0 0 0
26. PT Unitex Tbk UNTX 1 1 1 1
27. PT Primarindo Asia Infrastructure Tbk
BIMA
0 0 0 0
28. PT Voksel Electric Tbk VOKS 0 0 0 0
29. PT Multi Bintang Indonesia Tbk
MLBI
1 1 1 1
30. PT Siantar Top Tbk STTP 0 0 0 0
31. PT Ultrajaya Milk Industry and Trading Company Tbk
ULTJ
0 0 0 0
32. PT Indofarma (Persero) Tbk INAF 0 0 0 0
33. PT Kimia Farma (Persero) Tbk
KAEF
0 0 0 0
(11)
68 5. Variabel Independen: 5. Audit Tenure
No Nama Perusahaan Kode 2010 2011 2012 2013
1. PT Semen Indonesia Tbk SMGR 2 3 4 1
2. PT Keramika Indonesia Assosiasi Tbk
KIAS
2 3 4 1
3. PT Alakasa Industrindo Tbk ALKA 2 1 2 3
4. PT Jakarta Kyoei Steel Work LTD Tbk
JKSW
2 1 1 1
5. PT Pelat Timah Nusantara Tbk
NIKL
2 3 1 2
6. PT Duta Pertiwi Nusantara Tbk
DPNS
1 1 2 3
7. PT Ekadharma International Tbk
EKAD
2 1 2 3
8. PT Sorini Agro Asia Corprindo Tbk
SOBI
2 1 2 3
9. PT Alam Karya Unggul Tbk AKKU 1 2 1 1
10. PT Asiaplast Industries Tbbk
APLI
1 2 1 2
11. PT Berlina Tbk BRNA 2 1 2 3
12. PT Titan Kimia Nusantara Tbk
FPNI
2 1 2 3
13. PT Champion Pasific Indonesia Tbk
IGAR
2 3 4 1
14. PT Yana Prima Hasta Persada Tbk
YPAS
2 1 2 3
15. PT Sumalindo Lestari Jaya Tbk
SULI
(12)
69 16. PT Tirta Mahakam
Resources Tbk
TIRT
2 3 1 2
17. PT Toba Pulp Lestari Tbk INRU 1 2 3 1
18. PT Indospring Tbk INDS 1 2 1 2
19. PT Prima Alloy Steel Universal Tbk
PRAS
1 1 2 1
20. PT Selamat Sempurna Tbk SMSM 2 1 2 1
21. PT Argo Pantes Tbk ARGO 1 2 3 1
22. PT Panasia Indo Resources Tbk
HDTX
2 3 1 2
23. PT Pan Brothers Tbk PBRX 2 1 1 2
24. PT Asia Pasific Fibers Tbk POLY 2 1 2 3
25. PT Sunson Textile Manufacturer Tbk
SSTM
1 2 3 1
26. PT Unitex Tbk UNTX 2 3 4 1
27. PT Primarindo Asia Infrastructure Tbk
BIMA
2 3 1 2
28. PT Voksel Electric Tbk VOKS 2 1 1 2
29. PT Multi Bintang Indonesia Tbk
MLBI
2 3 1 1
30. PT Siantar Top Tbk STTP 2 1 2 3
31. PT Ultrajaya Milk Industry and Trading Company Tbk
ULTJ
2 3 1 1
32. PT Indofarma (Persero) Tbk INAF 2 3 1 2
33. PT Kimia Farma (Persero) Tbk
KAEF
1 1 2 3
(13)
70 6. Variabel Independen: 7. Fee Audit
No Nama Perusahaan Kode 2010 2011 2012 2013
1. PT Semen Indonesia Tbk SMGR 0 0 0 0
2. PT Keramika Indonesia Assosiasi Tbk
KIAS
0 0 0 0
3. PT Alakasa Industrindo Tbk ALKA 0 0 0 0
4. PT Jakarta Kyoei Steel Work LTD Tbk
JKSW
0 0 0 0
5. PT Pelat Timah Nusantara Tbk
NIKL
0 0 0 0
6. PT Duta Pertiwi Nusantara Tbk
DPNS
1 1 0 0
7. PT Ekadharma International Tbk
EKAD
0 0 0 0
8. PT Sorini Agro Asia Corprindo Tbk
SOBI
0 0 0 0
9. PT Alam Karya Unggul Tbk AKKU 1 0 0 0
10. PT Asiaplast Industries Tbbk
APLI
0 0 1 0
11. PT Berlina Tbk BRNA 0 0 0 0
12. PT Titan Kimia Nusantara Tbk
FPNI
0 1 0 0
13. PT Champion Pasific Indonesia Tbk
IGAR
0 0 0 0
14. PT Yana Prima Hasta Persada Tbk
YPAS
0 0 0 0
15. PT Sumalindo Lestari Jaya Tbk
SULI
(14)
71 16. PT Tirta Mahakam
Resources Tbk
TIRT
0 0 0 0
17. PT Toba Pulp Lestari Tbk INRU 0 0 0 0
18. PT Indospring Tbk INDS 0 0 0 0
19. PT Prima Alloy Steel Universal Tbk
PRAS
0 0 0 0
20. PT Selamat Sempurna Tbk SMSM 0 0 0 1
21. PT Argo Pantes Tbk ARGO 0 0 0 0
22. PT Panasia Indo Resources Tbk
HDTX
0 0 0 0
23. PT Pan Brothers Tbk PBRX 0 0 0 0
24. PT Asia Pasific Fibers Tbk POLY 0 0 0 0
25. PT Sunson Textile Manufacturer Tbk
SSTM
0 0 0 0
26. PT Unitex Tbk UNTX 0 0 0 0
27. PT Primarindo Asia Infrastructure Tbk
BIMA
0 0 0 0
28. PT Voksel Electric Tbk VOKS 0 0 0 0
29. PT Multi Bintang Indonesia Tbk
MLBI
0 0 0 0
30. PT Siantar Top Tbk STTP 0 0 0 0
31. PT Ultrajaya Milk Industry and Trading Company Tbk
ULTJ
0 0 0 0
32. PT Indofarma (Persero) Tbk INAF 0 0 0 0
33. PT Kimia Farma (Persero) Tbk
KAEF
0 0 0 0
(15)
72 Hasil Olahan Data SPSS (Statistical Package for Social Sciences)
Lampiran 2 Descriptive Statistics
N Minimum Maximum Mean
Std. Deviation
SWITCH 136 0 1 .39 .489
FD 136 -55.87 1.13 1.067 97514.87
CEO 136 0 1 .13 .340
OPINI 136 0 1 .35 .480
KAP 136 0 1 .22 .416
TENURE 136 1 4 1.86 .827
FEE 136 0 1 .05 .222
Valid N
(listwise) 136
Lampiran 3 Correlation Matrix
Constant FD CEO OPINI KAP TENURE FEE Step 1 Constant 1.000 -.085 -.079 -.113 -.005 -.924 -.208
(16)
73 CEO -.079 .040 1.000 -.015 -.061 -.025 .065 OPINI -.113 .055 -.015 1.000 -.021 -.089 -.050
KAP -.005 -.137 -.061 -.021 1.000 -.111 -.227 TENURE -.924 .063 -.025 -.089 -.111 1.000 .206
FEE -.208 .052 .065 -.050 -.227 .206 1.000
Lampiran 4 Omnibus Tests of Model Coefficients
Chi-square df Sig.
Step 1 Step 181.383 6 .000
Block 181.383 6 .000
Model 181.383 6 .000
Lampiran 5 Model Summary
Step
-2 Log likelihood
Cox & Snell R Square
Nagelkerke R Square
1 .480a .737 .999
Lampiran 6 Iteration Historya,b,c
Iteration
-2 Log likelihood
Coefficients Constant Step 0 1 181.865 -.441
2 181.864 -.449 3 181.864 -.449
(17)
74 a. Constant is included in the model.
b. Initial -2 Log Likelihood: 181,864
c. Estimation terminated at iteration number 3 because parameter estimates changed by less than ,001.
Iteration Historya,b,c,d
Iteration
-2 Log likelihood
Coefficients
Constant FD CEO OPINI KAP TENURE FEE
Step 1 1 70.354 3.137 .000 -.414 -.145 .071 -1.900 .774 2 28.966 5.946 .000 -.399 -.158 .083 -3.773 .972 3 10.120 9.184 .000 -.351 -.141 .076 -5.954 .956 4 3.608 12.312 .000 -.333 -.134 .072 -8.047 .936 5 1.311 15.361 .000 -.327 -.132 .071 -10.082 .928 6 .480 18.379 .000 -.325 -.131 .070 -12.095 .925 a. Method: Enter
b. Constant is included in the model. c. Initial -2 Log Likelihood: 181,864
Lampiran 7 Hosmer and Lemeshow Test
Step Chi-square df Sig.
(18)
75 Lampiran 8 Contingency Table for Hosmer and Lemeshow Test
SWITCH = 0 SWITCH = 1
Total Observed Expected Observed Expected
Step 1 1 14 14.000 0 .000 14
2 14 14.000 0 .000 14
3 14 13.974 0 .026 14
4 14 13.963 0 .037 14
5 14 13.959 0 .041 14
6 13 12.963 1 1.037 14
7 0 .031 14 13.969 14
8 0 .026 14 13.974 14
9 0 .026 14 13.974 14
10 0 .009 10 9.991 10
Lampiran 9 Classification Tablea
Observed
Predicted
(19)
76
0 1 Correct
Step 1 SWITC H
0 83 0 100.0
1 0 53 100.0
Overall Percentage 100.0
a. The cut values is .500
Lampiran 10 Variables in the Equation
B S.E. Wald df Sig. Exp(B)
95,0% C.I.for EXP(B) Lower Upper Step
1a
FD .000 .000 .000 1 .983 1.000 1.000 1.000
CEO -.325 6.046 .003 1 .957 .722 .000 1.013
OPINI -.131 4.352 .001 1 .976 .877 .000 4.44
KAP .070 5.586 .000 1 .990 1.073 .000 6.095
TENURE -12.095 4.305 7.893 1 .005 .000 .000 .026
FEE .925 14.669 .004 1 .950 2.522 .000 7.73
Constant 18.379 7.271 6.389 1 .011 9.59 a. Variable(s) entered on step 1: Z, CEO, OPINI, KAP, TENURE,
FEE.
Lampiran 11 Case Processing Summary
Unweighted Casesa N Percent Selected Cases Included in
Analysis 136 100.0
(20)
77
Total 136 100.0
Unselected Cases 0 .0
Total 136 100.0
a. If weight is in effect, see classification table for the total number of cases.
Lampiran 12 Dependent Variable Encoding
Original
Value Internal Value
0 0
1 1
Lampiran 13 Classification Tablea,b
Observed
Predicted
SWITCH Percentage Correct
0 1
Step 0 SWITH 0 83 0 100.0
1 53 0 .0
Overall Percentage 61.0
a. Constant is included in the model. b. The cut value is ,500
Lampiran 14 Variables not in the Equationa
Score df Sig. Step 0 Variables FD 1.158 1 .282
CEO 2.447 1 .118
OPINI 2.998 1 .083
KAP .086 1 .769
(21)
78
FEE 11.557 1 .001
a. Residual Chi-Squares are not computed because of redundancies.
(1)
73
CEO -.079 .040 1.000 -.015 -.061 -.025 .065
OPINI -.113 .055 -.015 1.000 -.021 -.089 -.050
KAP -.005 -.137 -.061 -.021 1.000 -.111 -.227
TENURE -.924 .063 -.025 -.089 -.111 1.000 .206
FEE -.208 .052 .065 -.050 -.227 .206 1.000
Lampiran 4 Omnibus Tests of Model Coefficients
Chi-square df Sig.
Step 1 Step 181.383 6 .000
Block 181.383 6 .000
Model 181.383 6 .000
Lampiran 5 Model Summary
Step
-2 Log likelihood
Cox & Snell R Square
Nagelkerke R Square
1 .480a .737 .999
Lampiran 6 Iteration Historya,b,c
Iteration
-2 Log likelihood
Coefficients Constant
Step 0 1 181.865 -.441
2 181.864 -.449
(2)
74 a. Constant is included in the model.
b. Initial -2 Log Likelihood: 181,864
c. Estimation terminated at iteration number 3 because parameter estimates changed by less than ,001.
Iteration Historya,b,c,d
Iteration
-2 Log likelihood
Coefficients
Constant FD CEO OPINI KAP TENURE FEE
Step 1 1 70.354 3.137 .000 -.414 -.145 .071 -1.900 .774
2 28.966 5.946 .000 -.399 -.158 .083 -3.773 .972
3 10.120 9.184 .000 -.351 -.141 .076 -5.954 .956
4 3.608 12.312 .000 -.333 -.134 .072 -8.047 .936
5 1.311 15.361 .000 -.327 -.132 .071 -10.082 .928
6 .480 18.379 .000 -.325 -.131 .070 -12.095 .925 a. Method: Enter
b. Constant is included in the model. c. Initial -2 Log Likelihood: 181,864
Lampiran 7 Hosmer and Lemeshow Test
Step Chi-square df Sig.
(3)
75
Lampiran 8 Contingency Table for Hosmer and Lemeshow Test
SWITCH = 0 SWITCH = 1
Total Observed Expected Observed Expected
Step 1 1 14 14.000 0 .000 14
2 14 14.000 0 .000 14
3 14 13.974 0 .026 14
4 14 13.963 0 .037 14
5 14 13.959 0 .041 14
6 13 12.963 1 1.037 14
7 0 .031 14 13.969 14
8 0 .026 14 13.974 14
9 0 .026 14 13.974 14
10 0 .009 10 9.991 10
Lampiran 9 Classification Tablea
Observed
Predicted
(4)
76
0 1 Correct
Step 1 SWITC H
0 83 0 100.0
1 0 53 100.0
Overall Percentage 100.0
a. The cut values is .500
Lampiran 10 Variables in the Equation
B S.E. Wald df Sig. Exp(B)
95,0% C.I.for EXP(B)
Lower Upper
Step 1a
FD .000 .000 .000 1 .983 1.000 1.000 1.000
CEO -.325 6.046 .003 1 .957 .722 .000 1.013
OPINI -.131 4.352 .001 1 .976 .877 .000 4.44
KAP .070 5.586 .000 1 .990 1.073 .000 6.095
TENURE -12.095 4.305 7.893 1 .005 .000 .000 .026
FEE .925 14.669 .004 1 .950 2.522 .000 7.73
Constant 18.379 7.271 6.389 1 .011 9.59
a. Variable(s) entered on step 1: Z, CEO, OPINI, KAP, TENURE, FEE.
Lampiran 11 Case Processing Summary
Unweighted Casesa N Percent
Selected Cases Included in
Analysis 136 100.0
(5)
77
Total 136 100.0
Unselected Cases 0 .0
Total 136 100.0
a. If weight is in effect, see classification table for the total number of cases.
Lampiran 12 Dependent Variable Encoding
Original
Value Internal Value
0 0
1 1
Lampiran 13 Classification Tablea,b
Observed
Predicted
SWITCH Percentage
Correct
0 1
Step 0 SWITH 0 83 0 100.0
1 53 0 .0
Overall Percentage 61.0
a. Constant is included in the model. b. The cut value is ,500
Lampiran 14 Variables not in the Equationa
Score df Sig.
Step 0 Variables FD 1.158 1 .282
CEO 2.447 1 .118
OPINI 2.998 1 .083
KAP .086 1 .769
(6)
78
FEE 11.557 1 .001 a. Residual Chi-Squares are not computed because of redundancies.