LAMPIRAN SAMPEL DATA PENELITIAN

68

LAMPIRAN

69

LAMPIRAN SAMPEL DATA PENELITIAN
NO
1
2
3
4
5
6
7
8
9
10
11
12
13

14
15
16
17
18
19
20
21

KODE
AGRO
AGRO
AGRO
AGRO
AGRO
AGRO
BABP
BABP
BABP
BABP

BABP
BABP
BAEK
BAEK
BAEK
BAEK
BAEK
BAEK
BBKP
BBKP
BBKP

TAHUN

SWITCHING

2008
2009
2010
2011

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

0
1

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

CEO

PUBLIC
0
1
0
1
1
0
0
1
0
1
1
1
0
1
1
0
0

0
0
0
0

0.59
3.27
45.35
6.22
6.22
6.22
26.95
26.94
17.26
13.23
13.24
24.65
10.11
10.04
1.04

0.06
0.06
0.06
18.67
20.37
22.95

CAMELS
55.51
57.14
59.93
64.81
65.18
65.11
57.49
56.61
57.92
51.17
55.79
53.36

65.05
65.05
65.01
65
63.41
62.68
65.24
65.01
65.16

KAP

LnFEE
0
0
0
1
1
1
1

1
1
1
1
1
1
1
1
1
1
1
1
1
1

21.59
21.87
22.23
22.42
22.13

21.96
22.22
21.87
21.84
22.73
22.63
21.89
23.26
23.98
23.56
24.45
24.5
24.4
24.01
23.9
23.89

OPINI
0
0

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

DIV
1
0
0
0
0
0
1
1
1
1
1
0
1
1
0
0
0
0
1
1
1

70

22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46

BBKP
BBKP
BBKP
BBNI
BBNI
BBNI
BBNI
BBNI
BBNI
BBRI
BBRI
BBRI
BBRI
BBRI
BBRI
BMRI
BMRI
BMRI
BMRI
BMRI
BMRI
BNGA
BNGA
BNGA
BNGA

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

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

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

40.5
40.78
40.78
23.64
23.64
40
40
40
40
43.21
43.23
43.25
43.25
43.25
43.25
33.03
0.93
33.32
40
40
40
6.12
5.82
0.3
3.08

65.14
65.13
65.11
63.98
65.04
65.06
69.69
69.71
65.03
65.04
65.05
65.14
65.12
65.09
65.02
61.27
65.02
65.03
65.02
65.09
65.1
63.79
64.03
65.09
64.19

1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1

24.16
24.36
26.09
24.12
24.67
25
25.21
24.6
24.94
23.77
23.96
24.24
24.64
24.71
25
26.7
26.96
27.23
27.73
27.95
28.31
24.93
27.15
25.49
25.42

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

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

71

47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71

BNGA
BNGA
BNII
BNII
BNII
BNII
BNII
BNII
BVIC
BVIC
BVIC
BVIC
BVIC
BVIC
INPC
INPC
INPC
INPC
INPC
INPC
MAYA
MAYA
MAYA
MAYA
MAYA

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

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

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

3.08
3.08
2.48
2.48
2.62
2.71
2.71
2.71
36.89
27.7
35.16
32.56
33.27
33.52
47.39
47.38
47.38
47.38
47.38
48.83
7.68
5.34
2.64
7.98
19.49

65.11
64.18
61.22
55.61
63.72
62.39
64.48
64.43
62.89
63.64
65
65.01
65.09
65
57.11
58.96
62.63
62.49
61.6
64.72
62.29
61.87
64.17
65.08
65.11

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

25.39
25.39
23.99
24.57
24.4
25.24
23.59
24.02
22.67
23.09
21.69
22.06
21.12
20.71
23.04
22.96
27.59
22.97
22.85
23.57
23.01
23.39
23.68
23.91
24.31

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

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

72

72
73
74
75
76
77
78

MAYA
MCOR
MCOR
MCOR
MCOR
MCOR
MCOR

2013
2008
2009
2010
2011
2012
2013

1
1
0
0
1
0
1

0
0
1
0
0
0
1

14.52
12.81
11.76
31.19
12.14
12.45
13.57

65.03
60.85
63.39
63.76
63.1
65.07
65.07

0
0
0
0
0
1
1

24.31
21.14
20.18
20.63
20.02
21.57
22.16

0
0
0
0
0
0
0

1
0
0
0
0
0
0

73

LAMPIRAN OUTPUT SPSS

Descriptive Statistics
N

Minimum Maximum

Mean

Std. Deviation

Publik

78

.06

48.83

22.0918

16.87956

Camels

78

51.17

69.71

63.2010

3.35677

Fee

78

20.02

28.31

23.8191

1.83166

Valid N (listwise)

78

Frequencies
Statistics
Switching
N

Valid
Missing

CEO

KAP

Opini

Div

78

78

78

78

78

0

0

0

0

0

Frequency Table
Switching
Frequency
Valid

Percent

Valid Percent

Cumulative
Percent

Non Switching

49

62.8

62.8

62.8

Switching

29

37.2

37.2

100.0

Total

78

100.0

100.0

CEO
Frequency
Valid

Percent

Valid Percent

Cumulative
Percent

Tidak

54

69.2

69.2

69.2

Melakukan

24

30.8

30.8

100.0

Total

78

100.0

100.0

74

KAP
Frequency
Valid

Percent

Valid Percent Cumulative Percent

Non Big Four

25

32.1

32.1

32.1

Big Four

53

67.9

67.9

100.0

Total

78

100.0

100.0

Opini
Frequency
Valid

Non going concern

Valid Percent

75

96.2

96.2

96.2

3

3.8

3.8

100.0

78

100.0

100.0

Going concern
Total

Percent

Cumulative
Percent

Div
Frequency
Valid

Percent

Valid Percent

Tidak Membagikan

30

38.5

38.5

38.5

Membagikan

48

61.5

61.5

100.0

Total

78

100.0

100.0

Logistic Regression
Case Processing Summary
Unweighted Casesa
Selected Cases

Included in Analysis
Missing Cases
Total

Unselected Cases
Total

Cumulative
Percent

N

Percent
78

100.0

0

.0

78

100.0

0

.0

78

100.0

a. If weight is in effect, see classification table for the total number
of cases.

75

Dependent Variable Encoding
Original Value

Internal Value

Non Switching

0

Switching

1

Block 0: Beginning Block
Iteration Historya,b,c
Coefficients
Iteration
Step 0

-2 Log likelihood

Constant

1

102.948

-.513

2

102.945

-.525

3

102.945

-.525

a. Constant is included in the model.
b. Initial -2 Log Likelihood: 102.945
c. Estimation terminated at iteration number 3 because parameter estimates
changed by less than .001.
Classification Tablea,b
Predicted
Switching
Observed
Step 0

Percentage
Correct

Non Switching Switching

Switching Non Switching
Switching

49

0

100.0

29

0

.0

Overall Percentage

62.8

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

Variables in the Equation
B
Step 0

Constant

-.525

S.E.
.234

Wald
5.012

df

Sig.
1

.025

Exp(B)
.592

76

Variables not in the Equation
Score
Step 0

Variables

df

Sig.

X1

.299

1

.585

X2

.214

1

.644

X3

.893

1

.345

X4

3.460

1

.063

X5

2.221

1

.136

X6

1.847

1

.174

X7

.005

1

.941

16.468

7

.021

Overall Statistics

Block 1: Method = Enter
Iteration Historya,b,c,d
Coefficients

Iteration

-2 Log
likelihood Constant

Step 1 1

85.796 -11.831

.645

-.018

.050 -1.910

2

84.562 -15.769

.819

-.022

3

84.385 -16.418

.836

4

84.327 -16.435

5

X1

X2

X3

X4

X5

X6

X7

.405

-1.462

.129

.079 -2.373

.502

-2.420

.142

-.023

.086 -2.435

.514

-3.433

.139

.836

-.023

.086 -2.436

.515

-4.447

.139

84.306 -16.435

.836

-.023

.086 -2.436

.515

-5.453

.139

6

84.298 -16.435

.836

-.023

.086 -2.436

.515

-6.455

.139

7

84.295 -16.435

.836

-.023

.086 -2.436

.515

-7.456

.139

8

84.294 -16.435

.836

-.023

.086 -2.436

.515

-8.456

.139

9

84.294 -16.435

.836

-.023

.086 -2.436

.515

-9.456

.139

10

84.294 -16.435

.836

-.023

.086 -2.436

.515 -10.456

.139

11

84.293 -16.435

.836

-.023

.086 -2.436

.515 -11.457

.139

12

84.293 -16.435

.836

-.023

.086 -2.436

.515 -12.457

.139

13

84.293 -16.435

.836

-.023

.086 -2.436

.515 -13.457

.139

14

84.293 -16.435

.836

-.023

.086 -2.436

.515 -14.457

.139

15

84.293 -16.435

.836

-.023

.086 -2.436

.515 -15.457

.139

77

16

84.293 -16.435

.836

-.023

.086 -2.436

.515 -16.457

.139

17

84.293 -16.435

.836

-.023

.086 -2.436

.515 -17.457

.139

18

84.293 -16.435

.836

-.023

.086 -2.436

.515 -18.457

.139

19

84.293 -16.435

.836

-.023

.086 -2.436

.515 -19.457

.139

20

84.293 -16.435

.836

-.023

.086 -2.436

.515 -20.457

.139

a. Method: Enter
b. Constant is included in the model.
c. Initial -2 Log Likelihood: 102.945
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
Step 1

df

Sig.

Step

18.652

7

.009

Block

18.652

7

.009

Model

18.652

7

.009

Model Summary
-2 Log
likelihood

Step

Cox & Snell R
Square
Nagelkerke R Square

84.293a

1

.213

.290

a. Estimation terminated at iteration number 20 because
maximum iterations has been reached. Final solution cannot
be found.
Hosmer and Lemeshow Test
Step

Chi-square

1

df

Sig.

8.757

8

.363

Contingency Table for Hosmer and Lemeshow Test
Switching = Non
Switching
Observed
Step 1

1

Expected
7

7.680

Switching = Switching
Observed
1

Expected
.320

Total
8

78

2

8

6.871

0

1.129

8

3

6

6.360

2

1.640

8

4

4

5.989

4

2.011

8

5

6

5.431

2

2.569

8

6

7

4.879

1

3.121

8

7

5

4.399

3

3.601

8

8

3

3.645

5

4.355

8

9

2

2.687

6

5.313

8

10

1

1.060

5

4.940

6

Classification Tablea
Predicted
Switching
Observed
Step 1

Non Switching Switching

Switching Non Switching
Switching

Percentage
Correct

44

5

89.8

13

16

55.2

Overall Percentage

76.9

a. The cut value is .500

Variables in the Equation
B
Step 1a

S.E.

Wald

df

Sig.

Exp(B)

X1

.836

.625

1.792

1

.181

2.308

X2

-.023

.017

1.836

1

.175

.977

X3

.086

.104

.682

1

.409

1.090

X4

-2.436

.799

9.288

1

.002

.088

X5

.515

.200

6.621

1

.010

1.673

X6

-20.457

2.312E4

.000

1

.999

.000

X7

.139

.679

.042

1

.838

1.149

-16.435

7.422

4.903

1

.027

.000

Constant

a. Variable(s) entered on step 1: X1, X2, X3, X4, X5, X6, X7.

79

Correlation Matrix
Constant

X1

X2

X3

X4

X5

X6

X7

Step 1 Constant

1.000

-.324

.160

-.806

.465

-.492

.000

.076

X1

-.324

1.000

.153

.204

-.242

.187

.000

.084

X2

.160

.153

1.000

-.128

.288

-.184

.000

-.012

X3

-.806

.204

-.128

1.000

-.262

-.111

.000

.105

X4

.465

-.242

.288

-.262

1.000

-.455

.000

-.292

X5

-.492

.187

-.184

-.111

-.455

1.000

.000

-.320

X6

.000

.000

.000

.000

.000

.000

1.000

.000

X7

.076

.084

-.012

.105

-.292

-.320

.000

1.000

68

Step number: 1
Observed Groups and Predicted Probabilities
4┼
S
┼
│
S
│
│
S
│
F
│
S
│
R
3 ┼N
S S
S
N S
┼
E
│N
S S
S
N S
│
Q
│N
S S
S
N S
│
U
│N
S S
S
N S
│
E
2 ┼N S N N NSS N SS
S NNN S N
S S
┼
N
│N S N N NSS N SS
S NNN S N
S S
│
C
│N S N N NSS N SS
S NNN S N
S S
│
Y
│N S N N NSS N SS
S NNN S N
S S
│
1 ┼N NN NN N N NNNNNNNNNN NNNN NNNN NNNN N N S NN NSSS SS NSS S SN N SNS S
SS
┼
│N NN NN N N NNNNNNNNNN NNNN NNNN NNNN N N S NN NSSS SS NSS S SN N SNS S SS
│
│N NN NN N N NNNNNNNNNN NNNN NNNN NNNN N N S NN NSSS SS NSS S SN N SNS S SS
│
│N NN NN N N NNNNNNNNNN NNNN NNNN NNNN N N S NN NSSS SS NSS S SN N SNS S SS
│
Predicted ─────────┼─────────┼─────────┼─────────┼─────────┼─────────┼─────────┼─────────┼─────
────┼──────────
Prob: 0
.1
.2
.3
.4
.5
.6
.7
.8
.9
1
Group: NNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSS
SSSSSSS
Predicted Probability is of Membership for Switching
The Cut Value is .50
Symbols: N - Non Switching
S - Switching

Each Symbol Represents .25 Cases.