Pengaruh Audit Report Lag dan Opini Audit terhadap Ketepatan Waktu Penyampaian Laporan Keuangan dengan Reputasi KAP sebagai Variabel Moderating
- 2. SMCB Holcim Indonesia Tbk
- 3. SMGR Semen Gresik Tbk
- 4. AMFG Asahimas Flat Glass Tbk
- 5. ARNA Arwana Citra Mulia Tbk
- 6.
- 7. KIAS Keramika Indonesia Assosiasi Tbk
- 8. MLIA Mulia Industrindo Tbk
- 9. TOTO Surya Toto Indonesia Tbk
- 10. ALKA Alaska Industrindo Tbk
- 11. ALMI Alumindo Light Metal Industry Tbk
- 12. BTON Beton Jaya Manunggal Tbk
- 13. CTBN Citra Turbindo Tbk
- 14. GDST Gunawan Dianjaya Steel Tbk
- 15.
- 16.
- 17. JKSW Jakarta Kyoei Steel Work LTD Tbk
- 18. JPRS Jaya Pari Steel Tbk
- 19. KRAS Krakatau Steel Tbk
- 20. LION Lion Metal Works Tbk
- 21. LMSH Lionmesh Prima Tbk
- 22. MYRX Hanson International Tbk
- 23. NIKL Pelat Timah Nusantara Tbk
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INAI Indal Aluminium Industry Tbk
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ITMA Itamaraya Tbk
X
X
X
X
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X
X
X
Lampiran 1. Lampiran Daftar Perusahaan yang Memenuhi Kriteria
No Kode Populasi Perusahaan Kriteria Sampel
1
2
3
4 1.
INTP Indocement Tunggal Prakasa Tbk
X
X
X
X
X
IKAI Inti Keramik Alam Asri Industri Tbk
X
X
X
X
- 25. TBMS Tembaga Mulia Semanan Tbk
- 26. BRPT Barito Pasific Tbk
- 27. BUDI Budi Acid Jaya Tbk
- 28. DPNS Duta Pertiwi Nusantara
- 29. EKAD Ekadharma International Tbk
- 30. ETWA Eterindo Wahanatama Tbk)
- 31.
- 32. SOBI Sorini Agro Asia Corporindo Tbk
- 33. SRSN Indo Acitama Tbk
- 34. TPIA Chandra Asri Petrochemical
- 35. UNIC Unggul Indah Cahaya Tbk
- 36. AKKU Alam Karya Unggul Tbk
- 37. AKPI Argha Karya Prima Industry Tbk
- 38. APLI Asiaplast Industries Tbk
- 39. BRNA Berlina Tbk
- 40. FPNI Titan Kimia Nusantara Tbk
- 41.
- 42.
- 43. SIAP Sekawan Intipratama Tbk
- 44. SIMA Siwani Makmur Tbk
- 45. TRST Trias Sentosa Tbk
- 46. YPAS Yana Prima Hasta Persada Tbk
- 47. CPIN Charoen Pokphand Indonesia Tbk
- 48. JPFA Japfa Comfeed Indonesia Tbk
- 49. MAIN Malindo Feedmill Tbk
- 50. SIPD Siearad Produce Tbk
- 51. SULI Sumalindo Lestari Jaya Tbk
- 52. TIRT Tirta Mahakam Resources Tbk
- 53. ALDO Alkindo Naratama Tbk
X
X
IGAR Champion Pasific Indonesia Tbk
X
IPOL Indopoly Swakarsa Industry Tbk
X
X
X
X
X
X
X
X
X
X
X
X
X
24. PICO Pelangi Indah Canindo Tbk
X
X
X
X
X
X
X
X
X
X
INCI Intan Wijaya International Tbk
X
X
X
X
- 55.
- 56.
- 57. KBRI Kertas Basuki Rachmat Indonesia Tbk
- 58. SAIP Surabaya Agung Industri Pulp & Kertas Tbk
- 59. SPMA Suparma Tbk
- 60. TKIM Pabrik Kertas Tjiwi Kimia Tbk
- 61. ASII Astra International Tbk
- 62. AUTO Astra Auto Part Tbk
- 63. BRAM Indo Kordsa Tbk
- 64. GDYR Goodyear Indonesia Tbk
- 65. GJTL Gajah Tunggal Tbk
- 66.
- 67.
- 68. LPIN Multi Prima Sejahtera Tbk
- 69. MASA Multistrada Arah Sarana Tbk
- 70. NIPS Nippres Tbk
- 71. PRAS Prima alloy steel Universal Tbk
- 72. SMSM Selamat Sempurna Tbk
- 73. ADMG Polychem Indonesia Tbk
- 74. ARGO Argo Pantes Tbk
- 75. CNTX Centex Tbk
- 76. ERTX Eratex Djaya Tbk
- 77. ESTI Ever Shine Textile Industry Tbk
- 78. HDTX Pan Asia Indosyntec Tbk
- 79.
- 80. KARW Karwell Indonesia Tbk
- 81. MYTX Apac Citra Centertex Tbk
- 82. PAFI Pan Asia Filament Inti Tbk
- 83. PBRX Pan Brothers Tbk
X
X
X
X
X
X
X
X
X
X
X
INDR Indo Rama Synthetic Tbk
X
X
X
X
X
X
INDS Indospring Tbk
54. FASW Fajar Surya Wisesa Tbk
X
INKP Indah Kiat Pulp & paper Tbk
X
INRU Toba Pulp Lestari Tbk
X
X
X
X
X
X
X
IMAS Indomobil Sukses International Tbk
X
X
X
X
X
X
- 85. RICY Ricky Putra Globalindo Tbk
- 86. SSTM Sunson Textile Manufacturer Tbk
- 87. UNIT Nusantara Inti Corpora Tbk
- 88. UNTX Unitex Tbk
- 89. BIMA Primarindo Asia Infrastructure Tbk
- 90. SIMM Surya Intrindo Makmur Tbk
- 91.
- 92. JECC Jembo Cable Company Tbk
- 93. KBLI KMI Wire and Cable Tbk
- 94. KBLM Kabelindo Murni Tbk
- 95. SCCO Supreme Cable Manufacturing and
- 96.
- 97. PTSN Sat Nusa Persada Tbk
- 98. ADES Akasha Wira International Tbk
X
105. MLBI Multi Bintang Indonesia Tbk
6
INDF Indofood Sukses Makmur Tbk
5 104.
ICBP Indofood CBP Sukses Makmur Tbk
106. MYOR Mayora Indah Tbk
4 103.
102. DLTA Delta Djakarta Tbk
-
X
101. DAVO Davomas Abadi Tbk
7
11
113. HMSP Hanjaya Mandala Sampoerna Tbk
13
112. GGRM Gudang Garam Tbk
12
111. ULTJ Ultrajaya Milk Industry and Trading Company Tbk
8
110. STTP Siantar Top Tbk
10
109. SKLT Sekar Laut Tbk
9
X
107. PSDN Prashida Aneka Niaga Tbk
3
100. CEKA Cahaya Kalbar Tbk
X
X
IKBI Sumi Indo Kabel Tbk
X
X
X
X
2
X
X
X
84. POLY Asia Pasific Fibers Tbk
X
X
99. AISA Tiga Pilar Sejahtera Food Tbk
1
X
X
VOKS Voksel Electric Tbk
X
Commerce Tbk
X
X
- 108. ROTI Nippon Indosari Corporindo Tbk
29
25
22
124. MBTO Martina Berto Tbk
23
125. MRAT Mustika Ratu Tbk
24
126. TCID Mandom Indonesia Tbk
127. UNVR Unilever Indonesia Tbk
X
26
128. KDSI Kedawung Setia Industrial Tbk)
27
129. KICI Kedaung Indag Can Tbk
28
130. LMPI Langgeng Makmur Industry Tbk
122. SQBI Taisho Pharmaceutical Indonesia Tbk
114. RMBA Bentoel International Investama Tbk
17
14
115. DVLA Darya Varia Laboratoria Tbk
15 116.
INAF Indofarma Tbk
16
117. KAEF Kimia Farma Tbk
118. KLBF Kalbe Farma Tbk
21
18
119. MERK Merck Tbk
19
120. PYFA Pyridam Farma Tbk
20
121. SCPI Schering Plough Indonesia Tbk
- 123. TSPC Tempo Scan Pasific Tbk
Lampiran 2. Output Regresi Logistik Hipotesis Pertama Logistic Regression
1 Block 0: Beginning Block
c. Estimation terminated at iteration number 3 because parameter estimates changed by less than ,001.
b. Initial -2 Log Likelihood: 118,658
3 118.658 .301 a. Constant is included in the model.
Constant Step 0 1 118.658 .299 2 118.658 .301
Iteration -2 Log likelihood Coefficients
Iteration History
a,b,c
Case Processing Summary
Unweighted Cases
Dependent Variable Encoding
a. If weight is in effect, see classification table for the total number of cases.
Unselected Cases .0 Total 87 100.0
Missing Cases .0 Total 87 100.0
N Percent Selected Cases Included in Analysis 87 100.0
a
Original Value Internal Value Laporan keuangan disampaikan tidak tepat waktu Laporan keuangan disampaikan tepat waktu
a,b Classification Table
Predicted Ketepatan_Waktu
Laporan Laporan keuangan keuangan disampaikan disampaikan Percentage
Observed tidak tepat waktu tepat waktu Correct Step 0 Ketepatan_Waktu Laporan keuangan 37 .0 disampaikan tidak tepat waktu Laporan keuangan 50 100.0 disampaikan tepat waktu
Overall Percentage 57.5 a. Constant is included in the model.
b. The cut value is ,500
Variables in the Equation
B S.E. Wald Df Sig. Exp(B) Step 0 Constant .301 .217 1.928 1 .165 1.351
Variables not in the Equation
Score df Sig.Step 0 Variables Audit_Report_Lag 15.155 1 .000 Overall Statistics 15.155 1 .000
Block 1: Method = Enter
Iteration History a,b,c,d
1 8 7.403 2 2.597
6 4 4.193 8 7.807
8
5 2 3.405 6 4.595
10
4 5 5.054 5 4.946
9
3 6 5.322 3 3.678
11
2 6 6.934 5 4.066
10
Step 1
Iteration -2 Log likelihood Coefficients
Ketepatan_Waktu = Laporan keuangan disampaikan tepat waktu Total Observed Expected Observed Expected
Ketepatan_Waktu = Laporan keuangan disampaikan tidak tepat waktu
Contingency Table for Hosmer and Lemeshow Test
Step 1 Step 17.348 1 .000 Block 17.348 1 .000 Model 17.348 1 .000
Omnibus Tests of Model Coefficients
Chi-square df Sig.d. Estimation terminated at iteration number 5 because parameter estimates changed by less than ,001.
c. Initial -2 Log Likelihood: 118,658
a. Method: Enter b. Constant is included in the model.
Step 1 1 102.251 4.575 -.058 2 101.325 5.928 -.075 3 101.309 6.132 -.078 4 101.309 6.136 -.078 5 101.309 6.136 -.078
Constant Audit_Report_La g
12
7 3 2.399 6 6.601
9
8 3 1.645 6 7.355
9 9 .646 9 8.354
9
a
Classification Table
Predicted Ketepatan_Waktu
Laporan Laporan keuangan keuangan disampaikan disampaikan Percentage
Observed tidak tepat waktu tepat waktu Correct Step 1 Ketepatan_Waktu Laporan keuangan
22
15
59.5 disampaikan tidak tepat waktu Laporan keuangan
13
37
74.0 disampaikan tepat waktu Overall Percentage
67.8
a. The cut value is ,500
Correlation Matrix
Audit_Report_La Constant g
Step 1 Constant 1.000 -.990 Audit_Report_Lag -.990 1.000
Step number: 1 Observed Groups and Predicted Probabilities
16 +
|
||
|F |
|
R 12 +
E | 1
| Q | 1 |U | 1
|
E 8 + 1
N | 1
| C | 0 1 | Y | 0 1 1 | 4 + 10 1 1 1 + | 00 1 1 1 1
1 1 1 1 11 1 | | 00 0 1 0 0 1 0 1 1 0 10 0 1 1 10 1 1 | | 0 00 0 0 1 00 0 0 0 0 0 1 0 0 0 0 0 1 10 1 10 0 11 111001 1 11 11 | Predicted ---------+---------+---------+---------+---------+------
- Prob: 0 ,1 ,2 ,3 ,4 ,5 ,6 ,7 ,8 ,9 1 Group: 000000000000000000000000000000000000000000000000001111111111111111 1111111111111111111111111111111111
Predicted Probability is of Membership for Laporan keuangan disampaikan tepat waktu The Cut Value is ,50 Symbols: 0 - Laporan keuangan disampaikan tidak tepat waktu 1 - Laporan keuangan disampaikan tepat waktu Each Symbol Represents 1 Case.
Lampiran 3. Output Regresi Logistik Hipotesis Kedua Logistic Regression
1 Block 0: Beginning Block
c. Estimation terminated at iteration number 3 because parameter estimates changed by less than ,001.
b. Initial -2 Log Likelihood: 118,658
3 118.658 .301 a. Constant is included in the model.
Constant Step 0 1 118.658 .299 2 118.658 .301
Iteration -2 Log likelihood Coefficients
Iteration History
a,b,c
Case Processing Summary
Unweighted Cases
Dependent Variable Encoding
a. If weight is in effect, see classification table for the total number of cases.
Unselected Cases .0 Total 87 100.0
Missing Cases .0 Total 87 100.0
N Percent Selected Cases Included in Analysis 87 100.0
a
Original Value Internal Value Laporan keuangan disampaikan tidak tepat waktu Laporan keuangan disampaikan tepat waktu
Classification Table a,b
Observed Predicted
Ketepatan_Waktu Percentage
Correct Laporan keuangan disampaikan tidak tepat waktu
Laporan keuangan disampaikan tepat waktu
Step 0 Ketepatan_Waktu Laporan keuangan disampaikan tidak tepat waktu
37 .0 Laporan keuangan disampaikan tepat waktu
50 100.0 Overall Percentage
57.5 a. Constant is included in the model.
b. The cut value is ,500
Variables in the Equation
B S.E. Wald df Sig. Exp(B) Step 0 Constant .301 .217 1.928 1 .165 1.351
Variables not in the Equation
Score df Sig.Step 0 Variables Audit_Report_Lag 15.155 1 .000 Reputasi_KAP 8.868 1 .003
Overall Statistics 19.692 2 .000
Block 1: Method = Enter
a,b,c,d Iteration History
Coefficients Audit_Report_La
Iteration -2 Log likelihood Constant g Reputasi_KAP Step 1 1 97.422 3.566 -.050 .929 2 96.231 4.865 -.068 1.095
3 96.208 5.088 -.070 1.116 4 96.208 5.094 -.070 1.116 5 96.208 5.094 -.070 1.116
a. Method: Enter b. Constant is included in the model.
c. Initial -2 Log Likelihood: 118,658
d. Estimation terminated at iteration number 5 because parameter estimates changed by less than ,001.
Omnibus Tests of Model Coefficients
Chi-square df Sig.Step 1 Step 22.450 2 .000 Block 22.450 2 .000 Model 22.450 2 .000
Contingency Table for Hosmer and Lemeshow Test
Ketepatan_Waktu = Laporan keuangan disampaikan tidak tepat Ketepatan_Waktu = Laporan waktu keuangan disampaikan tepat waktu
Observed Expected Observed Expected Total Step 1
1 7 6.335 1 1.665
8
2 6 6.494 3 2.506
9
3 5 5.253 3 2.747
8
4 4 4.613 4 3.387
8
5 5 4.296 4 4.704
9
6 3 3.522 6 5.478
9
7 3 2.525 6 6.475
9
8 1 1.991 8 7.009
9
9 2 1.460 8 8.540
10
10 1 .510 7 7.490
8
a
Classification Table
Predicted Ketepatan_Waktu
Laporan Laporan keuangan keuangan disampaikan disampaikan Percentage
Observed tidak tepat waktu tepat waktu Correct Step 1 Ketepatan_Waktu Laporan keuangan
24
13
64.9 disampaikan tidak tepat waktu Laporan keuangan
12
38
76.0 disampaikan tepat waktu Overall Percentage
71.3
a. The cut value is ,500
Correlation Matrix
Audit_Report_La Constant g Reputasi_KAP
Step 1 Constant 1.000 -.982 -.176 Audit_Report_Lag -.982 1.000 .052 Reputasi_KAP -.176 .052 1.000
Step number: 1 Observed Groups and Predicted Probabilities
8 + 1
| 1
|| 1
|F | 1
|
R 6 + 0
E | 0
| Q | 0 1 1 1 | U | 0 1 1 1 | E 4 + 10 1 1 1
1 1 + N | 10 1 1 1 1 1 | C | 00 1 1 1 1 1 1 1 1 1 | Y | 00 1 1 1 1 1 1 1 1 1 | 2 + 001 0 1 0 0 0 0 1 1 1 101 1 1 1 1 1 1 1 + | 001 0 1 0 0 0 0 1 1 1 101 1 1 1 1 1 1 1 | | 0 0 0 000 10 0 01 0 0 0 0 0 0 0 01 0 1 1 100 111 0 100 1 110 1 1 1 | | 0 0 0 000 10 0 01 0 0 0 0 0 0 0 01 0 1 1 100 111 0 100 1 110 1 1 1 | Predicted ---------+---------+---------+---------+---------+------
- Prob: 0 ,1 ,2 ,3 ,4 ,5 ,6 ,7 ,8 ,9 1 Group: 000000000000000000000000000000000000000000000000001111111111111111 1111111111111111111111111111111111
Predicted Probability is of Membership for Laporan keuangan disampaikan tepat waktu The Cut Value is ,50 Symbols: 0 - Laporan keuangan disampaikan tidak tepat waktu 1 - Laporan keuangan disampaikan tepat waktu Each Symbol Represents ,5 Cases.
b Casewise List
Observed Temporary Variable Ketepatan_Wakt
a
Case Selected Status u Predicted Predicted Group Resid ZResid
44 S 0** .893 1 -.893 -2.889 a. S = Selected, U = Unselected cases, and ** = Misclassified cases.
b. Cases with studentized residuals greater than 2,000 are listed.
Lampiran 4. Output Regresi Logistik Hipotesis Ketiga Logistic Regression
1 Block 0: Beginning Block
c. Estimation terminated at iteration number 3 because parameter estimates changed by less than ,001.
b. Initial -2 Log Likelihood: 118,658
3 118.658 .301 a. Constant is included in the model.
Constant Step 0 1 118.658 .299 2 118.658 .301
Iteration -2 Log likelihood Coefficients
Iteration History
a,b,c
Case Processing Summary
Unweighted Cases
Dependent Variable Encoding
a. If weight is in effect, see classification table for the total number of cases.
Unselected Cases .0 Total 87 100.0
Missing Cases .0 Total 87 100.0
N Percent Selected Cases Included in Analysis 87 100.0
a
Original Value Internal Value Laporan keuangan disampaikan tidak tepat waktu Laporan keuangan disampaikan tepat waktu
a,b Classification Table
Predicted Ketepatan_Waktu
Laporan Laporan keuangan keuangan disampaikan disampaikan Percentage
Observed tidak tepat waktu tepat waktu Correct Step 0 Ketepatan_Waktu Laporan keuangan 37 .0 disampaikan tidak tepat waktu Laporan keuangan 50 100.0 disampaikan tepat waktu
Overall Percentage 57.5 a. Constant is included in the model.
b. The cut value is ,500
Variables in the Equation
B S.E. Wald df Sig. Exp(B) Step 0 Constant .301 .217 1.928 1 .165 1.351
Variables not in the Equation
Score df Sig.Step 0 Variables Opini_Audit .749 1 .387 Overall Statistics .749 1 .387
Block 1: Method = Enter
Iteration History a,b,c,d
Iteration -2 Log likelihood Coefficients
Constant Opini_Audit Step 1 1 117.795 2.000 -1.721 2 117.627 3.135 -2.854
3 117.572 4.179 -3.898 4 117.552 5.194 -4.913 5 117.545 6.200 -5.919 6 117.543 7.202 -6.921 7 117.542 8.202 -7.922 8 117.542 9.203 -8.922 9 117.541 10.203 -9.922 10 117.541 11.203 -10.922 11 117.541 12.203 -11.922 12 117.541 13.203 -12.922 13 117.541 14.203 -13.922 14 117.541 15.203 -14.922 15 117.541 16.203 -15.922 16 117.541 17.203 -16.922 17 117.541 18.203 -17.922 18 117.541 19.203 -18.922 19 117.541 20.203 -19.922 20 117.541 21.203 -20.922 a. Method: Enter b. Constant is included in the model.
c. Initial -2 Log Likelihood: 118,658
d. Estimation terminated at iteration number 20 because maximum iterations has been reached. Final solution cannot be found.
Omnibus Tests of Model Coefficients
Chi-square df Sig.Step 1 Step 1.116 1 .291 Block 1.116 1 .291 Model 1.116 1 .291
Contingency Table for Hosmer and Lemeshow Test
Ketepatan_Waktu = Laporan keuangan disampaikan tidak tepat Ketepatan_Waktu = Laporan waktu keuangan disampaikan tepat waktu
Observed Expected Observed Expected Total Step 1
1 37 37.000 50 50.000
87
a
Classification Table
Predicted Ketepatan_Waktu
Laporan Laporan keuangan keuangan disampaikan disampaikan Percentage
Observed tidak tepat waktu tepat waktu Correct Step 1 Ketepatan_Waktu Laporan keuangan 37 .0 disampaikan tidak tepat waktu Laporan keuangan 50 100.0 disampaikan tepat waktu
Overall Percentage
57.5
a. The cut value is ,500
Correlation Matrix
Constant Opini_Audit Step 1 Constant 1.000 -1.000
Opini_Audit -1.000 1.000
Step number: 1 Observed Groups and Predicted Probabilities
160 +
|
||
|F |
|
R 120 +
E |
| Q | | U |
1 | E 80 + 1 + N | 1 | C | 1 | Y | 1 | 40 + 0 + | 0 | | 0 | | 0 | Predicted ---------+---------+---------+---------+---------+------
- Prob: 0 ,1 ,2 ,3 ,4 ,5 ,6 ,7 ,8 ,9 1 Group: 000000000000000000000000000000000000000000000000001111111111111111 1111111111111111111111111111111111
Predicted Probability is of Membership for Laporan keuangan disampaikan tepat waktu The Cut Value is ,50 Symbols: 0 - Laporan keuangan disampaikan tidak tepat waktu 1 - Laporan keuangan disampaikan tepat waktu Each Symbol Represents 10 Cases.
Lampiran 5. Output Regresi Logistik Hipotesis Keempat Logistic Regression
1 Block 0: Beginning Block
c. Estimation terminated at iteration number 3 because parameter estimates changed by less than ,001.
b. Initial -2 Log Likelihood: 118,658
3 118.658 .301 a. Constant is included in the model.
Constant Step 0 1 118.658 .299 2 118.658 .301
Iteration -2 Log likelihood Coefficients
Iteration History
a,b,c
Case Processing Summary
Unweighted Cases
Dependent Variable Encoding
a. If weight is in effect, see classification table for the total number of cases.
Unselected Cases .0 Total 87 100.0
Missing Cases .0 Total 87 100.0
N Percent Selected Cases Included in Analysis 87 100.0
a
Original Value Internal Value Laporan keuangan disampaikan tidak tepat waktu Laporan keuangan disampaikan tepat waktu
a,b Classification Table
Predicted Ketepatan_Waktu
Laporan Laporan keuangan keuangan disampaikan disampaikan Percentage
Observed tidak tepat waktu tepat waktu Correct Step 0 Ketepatan_Waktu Laporan keuangan 37 .0 disampaikan tidak tepat waktu Laporan keuangan 50 100.0 disampaikan tepat waktu
Overall Percentage 57.5 a. Constant is included in the model.
b. The cut value is ,500
Variables in the Equation
B S.E. Wald df Sig. Exp(B) Step 0 Constant .301 .217 1.928 1 .165 1.351
Variables not in the Equation
Score df Sig.Step 0 Variables Opini_Audit .749 1 .387 Reputasi_KAP 8.868 1 .003
Overall Statistics 9.156 2 .010
Block 1: Method = Enter
Iteration History a,b,c,d
Iteration -2 Log likelihood Coefficients
Constant Opini_Audit Reputasi_KAP Step 1 1 109.279 .762 -1.073 1.238 2 109.062 1.820 -2.133 1.316
3 109.008 2.862 -3.176 1.317 4 108.988 3.877 -4.191 1.317 5 108.981 4.883 -5.196 1.317 6 108.979 5.885 -6.198 1.317 7 108.978 6.886 -7.199 1.317 8 108.977 7.886 -8.199 1.317 9 108.977 8.886 -9.200 1.317 10 108.977 9.886 -10.200 1.317 11 108.977 10.886 -11.200 1.317 12 108.977 11.886 -12.200 1.317 13 108.977 12.886 -13.200 1.317 14 108.977 13.886 -14.200 1.317 15 108.977 14.886 -15.200 1.317 16 108.977 15.886 -16.200 1.317 17 108.977 16.886 -17.200 1.317 18 108.977 17.886 -18.200 1.317 19 108.977 18.886 -19.200 1.317 20 108.977 19.886 -20.200 1.317 a. Method: Enter b. Constant is included in the model.
c. Initial -2 Log Likelihood: 118,658
d. Estimation terminated at iteration number 20 because maximum iterations has been reached. Final solution cannot be found.
Omnibus Tests of Model Coefficients
Chi-square df Sig.Laporan keuangan disampaikan tepat waktu
Constant Opini_Audit Reputasi_KAP Step 1 Constant 1.000 -1.000 .000
Correlation Matrix
a. The cut value is ,500
65.5
62.0 Overall Percentage
31
19
70.3 Laporan keuangan disampaikan tepat waktu
11
26
Step 1 Ketepatan_Waktu Laporan keuangan disampaikan tidak tepat waktu
Correct Laporan keuangan disampaikan tidak tepat waktu
Step 1 Step 9.680 2 .008 Block 9.680 2 .008 Model 9.680 2 .008
Ketepatan_Waktu Percentage
Observed Predicted
a
42 Classification Table
2 11 11.000 31 31.000
45
1 26 26.000 19 19.000
Step 1
Ketepatan_Waktu = Laporan keuangan disampaikan tepat waktu Total Observed Expected Observed Expected
Ketepatan_Waktu = Laporan keuangan disampaikan tidak tepat waktu
Contingency Table for Hosmer and Lemeshow Test
Opini_Audit -1.000 1.000 .000 Reputasi_KAP .000 .000 1.000
Step number: 1 Observed Groups and Predicted Probabilities
80 +
|
||
|F |
|
R 60 +
E |
|Q |
| U | 1
| E 40 + 1 1 + N | 1 1 | C | 1 1 | Y | 0 1 | 20 + 0 1 + | 0 1 | | 0 0 | | 0 0 | Predicted ---------+---------+---------+---------+---------+------
- Prob: 0 ,1 ,2 ,3 ,4 ,5 ,6 ,7 ,8 ,9 1 Group: 000000000000000000000000000000000000000000000000001111111111111111 1111111111111111111111111111111111
Predicted Probability is of Membership for Laporan keuangan disampaikan tepat waktu The Cut Value is ,50 Symbols: 0 - Laporan keuangan disampaikan tidak tepat waktu 1 - Laporan keuangan disampaikan tepat waktu Each Symbol Represents 5 Cases.
Daftar Unit Sampel
Sampel Audit_Report_Lag Opini_Audit Ketepatan_Waktu Reputasi_KAP
78
1
1
28
66
1
1
29
78
1
45
30
67
1
31
87
1
32
1
27
1
1
1
23
86
1
1
24
78
25
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61
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89
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70
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40
37
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82
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35
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1 2 103
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71
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86
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1 21 102
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16
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60
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79
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73
1 60 106
1
61
1
87
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1
1