Analisis Faktor – Faktor yang Mempengaruhi Penerimaan Opini Audit Going Concern Terhadap Perusahaan Manufaktur yang Terdaftar di BEI
Lampiran i
Data Perusahaan
No. Kode
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
SMCB
INTP
SMGR
ARNA
IKAI
AMFG
KIAS
MLIA
TOTO
ALKA
ALMI
BTON
CTBN
GDST
INAI
JKSW
JPRS
KRAS
LION
LMSH
PICO
NIKL
BAJA
ISSP
TBMS
BRPT
BUDI
TPIA
DPNS
EKAD
ETWA
SRSN
Nama Emiten
Holcim Indonesia Tbk.
Indocement Tunggal Prakarsa Tbk.
Semen Indonesia (Persero) Tbk.
Arwana Citramulia Tbk.
Intikeramik Alamasri Industri Tbk.
Asahimas Flat Glass Tbk.
Keramika Indonesia Assosiasi Tbk.
Mulia Industrindo Tbk.
Surya Toto Indonesia Tbk.
Alakasa Industrindo Tbk.
Alumindo Light Metal Industry Tbk.
Betonjaya Manunggal Tbk.
Citra Tubindo Tbk.
Gunawan Dianjaya Steel Tbk.
Indal Aluminium Industry Tbk.
Jakarta Kyoei Steel Works Tbk.
Jaya Pari Steel Tbk.
Krakatau Steel (Persero) Tbk.
Lion Metal Works Tbk.
Lionmesh Prima Tbk.
Pelangi Indah Canindo Tbk.
Pelat Timah Nusantara Tbk.
Saranacentral Bajatama Tbk.
Steel Pipe Industry of Indonesia Tbk.
Tembaga Mulia Semanan Tbk.
Barito Pacific Tbk.
Budi Acid Jaya Tbk.
Chandra Asri Petrochemical Tbk.
Duta Perwira Nusantara Tbk.
Ekadharma International Tbk.
Eterindo Wahanatama Tbk.
Indo Acidatama Tbk.
1
Kriteria
2
3
Sampel
4
5
SAMPEL 1
SAMPEL 2
SAMPEL 3
SAMPEL 4
SAMPEL 5
84
Universitas Sumatera Utara
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
INCI
SOBI
UNIC
AKKU
AKPI
APLI
BRNA
IPOL
IGAR
SKWI
SIMA
TPNI
RTRST
YPAS
CPIN
JPFA
MAIN
SIPD
SULI
TIRT
ALDO
FASW
KBRI
INKP
TKIM
SPMA
59
60
61
62
63
64
65
66
67
68
69
70
SAIP
INRU
ASII
AUTO
GJTL
GDYR
BRAM
IMAS
INDS
LPIN
MASA
NIPS
Intanwijaya Internasional Tbk.
Sorini Agro Asia Corporindo Tbk.
Unggul Indah Cahaya Tbk.
Alam Karya Unggul Tbk.
Argha Karya Prima Industry Tbk.
Asiaplast Industries Tbk.
Berlina Tbk.
Indopoly Swakarsa Industry Tbk.
Champion Pacific Indonesia Tbk.
Sekawan Intipratama Tbk.
Siwani Makmur Tbk.
Lotte Chemical Titan Tbk.
Trias Sentosa Tbk.
Yanaprima Hastapersada Tbk.
Charoen Pokphand Indonesia Tbk.
JAPFA Comfeed Indonesia Tbk.
Malindo Feedmill Tbk.
Sierad Produce Tbk.
Sumalindo Lestari Jaya Tbk.
Tirta Mahakam Resources Tbk.
Alkindo Naratama Tbk
Fajar Surya Wisesa Tbk.
Kertas Basuki Rachmat Indonesia Tbk.
Indah Kiat Pulp & Paper Tbk.
Pabrik Kertas Tjiwi Kimia Tbk.
Suparma Tbk.
Surabaya Agung Industri Pulp & Kertas
Tbk.
Toba Pulp Lestari Tbk.
Astra International Tbk.
Astra Otoparts Tbk.
Gajah Tunggal Tbk.
Goodyear Indonesia Tbk.
Indo Kordsa Tbk.
Indomobil Sukses Internasional Tbk.
Indospring Tbk.
Multi Prima Sejahtera Tbk.
Multistrada Arah Sarana Tbk.
Nipress Tbk.
SAMPEL 6
SAMPEL 7
85
Universitas Sumatera Utara
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
PRAS
SMSM
MYTX
ARGO
POLY
CNTX
ERTX
ESTI
KARW
INDR
UNIT
PBRX
PAFI
HDTX
ADMG
RICI
DYNA
STXM
TFCO
AQUA
UNTX
BIMA
BATA
SIMM
JECC
KBLM
KBLI
IKBI
99
100
101
102
103
104
105
106
107
108
SCCO
VOKS
PTSN
ADES
CEKA
DAVO
DLTA
ICBP
INDF
MYOR
Prima Alloy Steel Universal Tbk.
Selamat Sempurna Tbk.
Apac Citra Centertex Tbk.
Argo Pantes Tbk.
Asia Pacific Fibers Tbk.
Century Textile Industry (PS) Tbk.
Eratex Djaja Tbk.
Ever Shine Textile Industry Tbk.
ICTSI Jasa Prima Tbk.
Indo-Rama Synthetics Tbk.
Nusantara Inti Corpora Tbk.
Pan Brothers Tbk.
Panasia Filament Inti Tbk.
Panasia Indo Resources Tbk.
Polychem Indonesia Tbk.
Ricky Putra Globalindo Tbk.
Dynaplast Tbk.
Sunson Textile Manufacturer Tbk.
Tifico Fiber Indonesia Tbk.
Aqua Golden Misisippi Tbk.
Unitex Tbk.
Primarindo Asia Infrastructure Tbk.
Sepatu Bata Tbk.
Surya Intrindo Makmur Tbk.
Jembo Cable Company Tbk.
Kabelindo Murni Tbk.
KMI Wire and Cable Tbk.
Sumi Indo Kabel Tbk.
Supreme Cable Manufacturing &
Commerce Tbk.
Voksel Electric Tbk.
Sat Nusapersada Tbk.
Akasha Wira International Tbk.
Cahaya Kalbar Tbk.
Davomas Abadi Tbk.
Delta Djakarta Tbk.
Indofood CBP Sukses Makmur Tbk.
Indofood Sukses Makmur Tbk.
Mayora Indah Tbk.
SAMPEL 13
SAMPEL 8
SAMPEL 9
SAMPEL 10
SAMPEL 11
SAMPEL 12
86
Universitas Sumatera Utara
109
110
111
112
113
114
115
116
MLBI
ROTI
PSDN
SKBM
SKLT
STTP
AISA
ALTO
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
136
137
138
ULTJ
RMBA
GGRM
HMSP
WIIM
DVLA
INAF
KLBF
KAEF
MERK
PYFA
SCPI
TAPI
TSPC
TCID
MBTO
MRAT
UNVR
KICI
KDSI
LMPI
ITMA
Multi Bintang Indonesia Tbk.
Nippon Indosari Corpindo Tbk.
Prasidha Aneka Niaga Tbk.
Sekar Bumi Tbk
Sekar Laut Tbk.
Siantar Top Tbk.
Tiga Pilar Sejahtera Food Tbk.
Tri Banyan Tirta Tbk.
Ultrajaya Milk Industry & Trading Co.
Tbk.
Bentoel Internasional Investama Tbk.
Gudang Garam Tbk.
HM Sampoerna Tbk.
Wismilak Inti Makmur Tbk.
Darya-Varia Laboratoria Tbk.
Indofarma (Persero) Tbk.
Kalbe Farma Tbk.
Kimia Farma (Persero) Tb
Merck Tbk.
Pyridam Farma Tbk.
Merck Sharp Dohme Pharma Tbk.
Taisho Pharmaceutical Indonesia Tbk.
Tempo Scan Pacific Tbk.
Mandom Indonesia Tbk
Martina Berto Tbk.
Mustika Ratu Tbk.
Unilever Indonesia Tbk.
Kedaung Indah Can Tbk
Kedawung Setia Industrial Tbk.
Langgeng Makmur Industri Tbk.
Sumber Energi Andalan Tbk.
Sampel 14
Sampel 15
87
Universitas Sumatera Utara
Lampiran ii
Daftar Perusahaan Sampel yang Menerima Opini Audit Going Concern (1)
dan Opini Audit Non Going Concern (0)
No.
Nama Perusahaan
Opini Audit
2010
2011
2012
1
Intikeramik Alamasri Industri Tbk
0
0
0
2
Jakarta Kyoei Steel Works Tbk
1
1
1
3
Krakatau Steel (Persero) Tbk
0
0
0
4
Pelat Timah Nusantara Tbk
0
0
0
5
Barito Pasific Tbk
0
0
0
6
Sumalindo Lestari Jaya Tbk
1
1
1
7
Tirta Mahakam Resources Tbk
0
0
0
8
APAC Citra Centertex Tbk
1
1
1
9
Asia Pasific Fibers Tbk
0
0
0
10
Ever Shine Textile Industry Tbk
0
0
0
11
Sunson Textile Manufacture Tbk
0
0
0
12
Unitex Tbk
0
0
0
13
Sat Nusapersada Tbk
1
1
1
14
Bentoel Internasional Investama Tbk
0
0
0
15
Merck Sharp Dohme Pharma Tbk
0
0
0
88
Universitas Sumatera Utara
Lampiran iii
Nilai Opinion Shopping
No.
Nama Perusahaan
Tahun
2010
2011
2012
1
Intikeramik Alamasri Industri Tbk
1
1
1
2
Jakarta Kyoei Steel Works Tbk
0
0
0
3
Krakatau Steel (Persero) Tbk
0
0
0
4
Pelat Timah Nusantara Tbk
0
0
1
5
Barito Pasific Tbk
1
1
1
6
Sumalindo Lestari Jaya Tbk
0
0
0
7
Tirta Mahakam Resources Tbk
1
1
0
8
APAC Citra Centertex Tbk
0
1
0
9
Asia Pasific Fibers Tbk
0
0
0
10
Ever Shine Textile Industry Tbk
0
0
0
11
Sunson Textile Manufacture Tbk
0
0
0
12
Unitex Tbk
0
0
0
13
Sat Nusapersada Tbk
0
0
0
14
Bentoel Internasional Investama Tbk
1
1
0
15
Merck Sharp Dohme Pharma Tbk
0
0
0
89
Universitas Sumatera Utara
Lampiran iv
Nilai Debt Default
No.
Nama Perusahaan
Tahun
2010
2011
2012
1
Intikeramik Alamasri Industri Tbk
1
1
0
2
Jakarta Kyoei Steel Works Tbk
0
1
1
3
Krakatau Steel (Persero) Tbk
0
0
0
4
Pelat Timah Nusantara Tbk
1
1
0
5
Barito Pasific Tbk
1
0
0
6
Sumalindo Lestari Jaya Tbk
1
1
0
7
Tirta Mahakam Resources Tbk
0
1
0
8
APAC Citra Centertex Tbk
1
1
0
9
Asia Pasific Fibers Tbk
0
0
0
10
Ever Shine Textile Industry Tbk
0
0
1
11
Sunson Textile Manufacture Tbk
1
1
1
12
Unitex Tbk
0
0
0
13
Sat Nusapersada Tbk
1
0
0
14
Bentoel Internasional Investama Tbk
1
0
1
15
Merck Sharp Dohme Pharma Tbk
0
0
0
90
Universitas Sumatera Utara
Lampiran v
Jumlah Komite Audit
No.
Nama Perusahaan
Tahun
2010
2011
2012
1
Intikeramik Alamasri Industri Tbk
3
3
3
2
Jakarta Kyoei Steel Works Tbk
3
3
3
3
Krakatau Steel (Persero) Tbk
3
3
3
4
Pelat Timah Nusantara Tbk
4
4
4
5
Barito Pasific Tbk
3
3
3
6
Sumalindo Lestari Jaya Tbk
3
3
3
7
Tirta Mahakam Resources Tbk
3
3
3
8
APAC Citra Centertex Tbk
5
5
5
9
Asia Pasific Fibers Tbk
4
4
4
10
Ever Shine Textile Industry Tbk
3
3
3
11
Sunson Textile Manufacture Tbk
3
3
3
12
Unitex Tbk
3
3
3
13
Sat Nusapersada Tbk
3
3
3
14
Bentoel Internasional Investama Tbk
3
3
3
15
Merck Sharp Dohme Pharma Tbk
3
3
3
91
Universitas Sumatera Utara
Lampiran vi
Proporsi Kepemilikan Manajerial
No.
Nama Perusahaan
Tahun
2010
2011
2012
1
Intikeramik Alamasri Industri Tbk
3.03
3.03
3.03
2
Jakarta Kyoei Steel Works Tbk
1.33
1.33
1.33
3
Krakatau Steel (Persero) Tbk
0.02
0.02
0.01
4
Pelat Timah Nusantara Tbk
0.032
0.032
0.032
5
Barito Pasific Tbk
0.49
0.49
0.49
6
Sumalindo Lestari Jaya Tbk
1.21
1.21
1.21
7
Tirta Mahakam Resources Tbk
0
0
0
8
APAC Citra Centertex Tbk
0.00001
0.00001
0.00001
9
Asia Pasific Fibers Tbk
0
0
0
10
Ever Shine Textile Industry Tbk
0
0
0
11
Sunson Textile Manufacture Tbk
7.51
8
6
12
Unitex Tbk
70
70
70
13
Sat Nusapersada Tbk
0.01
0.02
0.02
14
Bentoel Internasional Investama Tbk
0
0
0
15
Merck Sharp Dohme Pharma Tbk
0
0
0
92
Universitas Sumatera Utara
Lampiran vii
Proporsi Kepemilikan Terpusat
No.
Nama Perusahaan
Tahun
2010
2011
2012
1
Intikeramik Alamasri Industri Tbk
37.5
37.5
37.5
2
Jakarta Kyoei Steel Works Tbk
30.56
30.56
30.56
3
Krakatau Steel (Persero) Tbk
80
80
80
4
Pelat Timah Nusantara Tbk
35
35
35
5
Barito Pasific Tbk
52.13
52.13
52.13
6
Sumalindo Lestari Jaya Tbk
31
31
31
7
Tirta Mahakam Resources Tbk
33.78
33.78
33.78
8
APAC Citra Centertex Tbk
58.77
58.77
58.77
9
Asia Pasific Fibers Tbk
53.93
53.93
51.65
10
Ever Shine Textile Industry Tbk
58.97
58.97
58.97
11
Sunson Textile Manufacture Tbk
40.99
41
41
12
Unitex Tbk
66.47
66.47
66.47
13
Sat Nusapersada Tbk
69.37
69.37
69.37
14
Bentoel Internasional Investama Tbk
99.14
99.14
85.55
15
Merck Sharp Dohme Pharma Tbk
64.6
64.6
64.6
93
Universitas Sumatera Utara
Lampiran viii
Kualitas Audit
No.
Nama Perusahaan
Tahun
2010
2011
2012
1
Intikeramik Alamasri Industri Tbk
0
0
0
2
Jakarta Kyoei Steel Works Tbk
0
0
0
3
Krakatau Steel (Persero) Tbk
1
1
1
4
Pelat Timah Nusantara Tbk
1
1
1
5
Barito Pasific Tbk
1
1
1
6
Sumalindo Lestari Jaya Tbk
1
1
1
7
Tirta Mahakam Resources Tbk
0
0
0
8
APAC Citra Centertex Tbk
0
0
0
9
Asia Pasific Fibers Tbk
0
0
0
10
Ever Shine Textile Industry Tbk
1
1
1
11
Sunson Textile Manufacture Tbk
0
0
0
12
Unitex Tbk
0
0
0
13
Sat Nusapersada Tbk
1
1
1
14
Bentoel Internasional Investama
Tbk
Merck Sharp Dohme Pharma Tbk
1
1
1
1
1
1
15
94
Universitas Sumatera Utara
lampiran ix
Opini Audit Tahun Sebelumnya
No.
Nama Perusahaan
Tahun
2009
2010
2011
1
Intikeramik Alamasri Industri Tbk
0
0
0
2
Jakarta Kyoei Steel Works Tbk
0
1
1
3
Krakatau Steel (Persero) Tbk
0
0
0
4
Pelat Timah Nusantara Tbk
1
0
0
5
Barito Pasific Tbk
1
0
0
6
Sumalindo Lestari Jaya Tbk
0
1
1
7
Tirta Mahakam Resources Tbk
1
0
0
8
APAC Citra Centertex Tbk
0
1
1
9
Asia Pasific Fibers Tbk
0
0
0
10
Ever Shine Textile Industry Tbk
1
0
0
11
Sunson Textile Manufacture Tbk
0
0
0
12
Unitex Tbk
0
0
1
13
Sat Nusapersada Tbk
0
1
1
14
Bentoel Internasional Investama Tbk
1
0
0
15
Merck Sharp Dohme Pharma Tbk
0
0
0
lampiran x
95
Universitas Sumatera Utara
Output SPSS Logistic Regression
Descriptives
[DataSet1] C:\Users\ACER\Desktop\Documents\data spss skripsi.sav
Descriptive Statistics
N
Minimum
Maximum
Mean
Std. Deviation
Block
45
30.56000
99.14000
53.7951111
18.85126384
man_own
45
.00000
70.00000
5.5530229
17.52060094
Valid N (listwise)
45
Frequencies
Statistics
OGC
N
OS
Valid
Missing
Komite
Def
KA
PO
45
45
45
45
45
45
0
0
0
0
0
0
Frequency Table
OGC
Frequency
Valid
Percent
Valid Percent
Cumulative Percent
0
33
73.3
73.3
73.3
1
12
26.7
26.7
100.0
Total
45
100.0
100.0
OS
Frequency
Valid
Percent
Valid Percent
Cumulative Percent
0
33
73.3
73.3
73.3
1
12
26.7
26.7
100.0
Total
45
100.0
100.0
96
Universitas Sumatera Utara
Komite
Frequency
Valid
Percent
Valid Percent
Cumulative Percent
3
36
80.0
80.0
80.0
4
6
13.3
13.3
93.3
5
3
6.7
6.7
100.0
45
100.0
100.0
Total
Def
Frequency
Valid
Percent
Valid Percent
Cumulative Percent
0
26
57.8
57.8
57.8
1
19
42.2
42.2
100.0
Total
45
100.0
100.0
KA
Frequency
Valid
Percent
Valid Percent
Cumulative Percent
0
21
46.7
46.7
46.7
1
24
53.3
53.3
100.0
Total
45
100.0
100.0
PO
Frequency
Valid
Percent
Valid Percent
Cumulative Percent
0
31
68.9
68.9
68.9
1
14
31.1
31.1
100.0
Total
45
100.0
100.0
97
Universitas Sumatera Utara
Regression
Variables Entered/Removed
Model
1
Variables Entered Variables Removed
PO,
man_own,
Method
. Enter
Block, OS, Komite,
Def, KAa
a. All requested variables entered.
b
Model Summary
Std. Error of the
Model
R
R Square
.624a
1
Adjusted R Square
.389
Estimate
.273
.381
a. Predictors: (Constant), PO, man_own, Block, OS, Komite, Def, KA
b. Dependent Variable: OGC
ANOVAb
Model
1
Sum of Squares
df
Mean Square
Regression
3.423
7
.489
Residual
5.377
37
.145
Total
8.800
44
F
Sig.
.007a
3.366
a. Predictors: (Constant), PO, man_own, Block, OS, Komite, Def, KA
b. Dependent Variable: OGC
Coefficientsa
Standardized
Unstandardized Coefficients
Model
1
(Constant)
B
Std. Error
.006
.414
-.305
.132
.110
Block
man_own
OS
Komite
Coefficients
Beta
Collinearity Statistics
t
Sig.
Tolerance
VIF
.014
.989
-.305
-2.315
.026
.951
1.052
.109
.142
1.006
.321
.823
1.215
-.003
.004
-.111
-.721
.475
.703
1.423
-.004
.004
-.176
-1.131
.265
.683
1.464
98
Universitas Sumatera Utara
Def
.090
.122
.101
.740
.464
.886
1.129
KA
-.036
.150
-.041
-.243
.809
.576
1.736
PO
.420
.126
.439
3.334
.002
.952
1.051
a. Dependent Variable: OGC
Coefficient Correlationsa
Model
PO
1Correlations
Covariances
Block
OS
Komite
Def
KA
PO
1.000
-.110
.114
-.046
-.153
-.094
man_
own
-.110
1.000
-.310
.195
.306
.152
.504
Block
.114
-.310
1.000
-.056
-.163
.189
-.479
OS
-.046
.195
-.056
1.000
.093
-.053
.128
Komit
e
-.153
.306
-.163
.093
1.000
-.006
.381
Def
-.094
.152
.189
-.053
-.006
1.000
.061
KA
-.157
.504
-.479
.128
.381
.061
1.000
PO
.016
-5.479E-5
5.197E-5
.000
-.002
-.001
-.003
man_
own
-5.479E-5
1.575E-5
-4.468E-6
.000
.000
7.354E-5
.000
Block
5.197E-5
-4.468E-6
1.322E-5
-2.671E-5
-6.492E-5
8.413E-5
.000
.000
.000
-2.671E-5
.017
.001
.000
.003
Komit
e
-.002
.000
-6.492E-5
.001
.012
-8.014E-5
.006
Def
-.001
7.354E-5
8.413E-5
.000
-8.014E-5
.015
.001
KA
-.003
.000
.000
.003
.006
.001
.023
OS
a.
man_own
Dependent Variable: OGC
Logistic Regression
Case Processing Summary
Unweighted Casesa
Selected Cases
N
Included in Analysis
Missing Cases
Total
Percent
45
100.0
0
.0
45
100.0
99
Universitas Sumatera Utara
-.157
Unselected Cases
Total
0
.0
45
100.0
a. If weight is in effect, see classification table for the total number of
cases.
Dependent Variable
Encoding
Original
Value
Internal Value
0
0
1
1
Block 0: Beginning Block
Iteration Historya,b,c
Coefficients
Iteration
Step 0
-2 Log likelihood
Constant
1
52.247
-.933
2
52.192
-1.010
3
52.192
-1.012
4
52.192
-1.012
a. Constant is included in the model.
b. Initial -2 Log Likelihood: 52,192
c. Estimation terminated at iteration number 4
because parameter estimates changed by less
than ,001.
100
Universitas Sumatera Utara
Block 1: Method = Enter
Iteration Historya,b,c,d
Coefficients
Iteration
-2 Log likelihood
Ste 1
p1
Constant
OS
Komite
Block
man_own
Def
KA
PO
35.708
-1.976
-1.220
.439
-.010
-.018
.362
-.146
1.678
2
31.522
-2.481
-2.301
.525
-.012
-.040
.728
-.456
2.459
3
30.415
-2.586
-3.174
.470
-.009
-.067
1.067
-.835
3.012
4
30.052
-2.347
-3.551
.383
-.007
-.106
1.270
-1.080
3.229
5
29.299
-1.074
-3.858
.086
-.008
-.253
1.642
-1.550
3.329
6
28.799
.873
-4.426
-.373
-.009
-.492
2.262
-2.319
3.599
7
28.781
1.103
-4.593
-.431
-.010
-.536
2.387
-2.454
3.736
8
28.781
1.118
-4.602
-.435
-.010
-.539
2.395
-2.462
3.744
9
28.781
1.118
-4.602
-.435
-.010
-.539
2.395
-2.462
3.744
a. Method: Enter
b. Constant is included in the model.
c. Initial -2 Log Likelihood: 52,192
d. Estimation terminated at iteration number 9 because parameter estimates changed by less than ,001.
Hosmer and Lemeshow Test
Step
1
Chi-square
9.755
df
Sig.
7
.203
101
Universitas Sumatera Utara
Variables in the Equation
95% C.I.for EXP(B)
B
Step 1a
OS
S.E.
Wald
df
Sig.
Exp(B)
Lower
Upper
-4.602
2.197
4.389
1
.036
.010
.000
.743
Komite
-.435
1.156
.141
1
.707
.647
.067
6.241
Block
-.010
.031
.106
1
.745
.990
.932
1.052
man_own
-.539
.424
1.613
1
.204
.584
.254
1.340
Def
2.395
1.660
2.082
1
.149
10.964
.424
283.565
KA
-2.462
2.066
1.421
1
.233
.085
.001
4.888
PO
3.744
1.592
5.531
1
.019
42.264
1.866
957.317
Constant
1.118
4.430
.064
1
.801
3.060
a. Variable(s) entered on step 1: OS, Komite, Block, man_own, Def, KA, PO.
Runs Test
Unstandardized
Residual
Test Valuea
-.08909
Cases < Test Value
21
Cases >= Test Value
24
Total Cases
45
Number of Runs
22
Z
Asymp. Sig. (2-tailed)
-.273
.785
a. Median
102
Universitas Sumatera Utara
Data Perusahaan
No. Kode
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
SMCB
INTP
SMGR
ARNA
IKAI
AMFG
KIAS
MLIA
TOTO
ALKA
ALMI
BTON
CTBN
GDST
INAI
JKSW
JPRS
KRAS
LION
LMSH
PICO
NIKL
BAJA
ISSP
TBMS
BRPT
BUDI
TPIA
DPNS
EKAD
ETWA
SRSN
Nama Emiten
Holcim Indonesia Tbk.
Indocement Tunggal Prakarsa Tbk.
Semen Indonesia (Persero) Tbk.
Arwana Citramulia Tbk.
Intikeramik Alamasri Industri Tbk.
Asahimas Flat Glass Tbk.
Keramika Indonesia Assosiasi Tbk.
Mulia Industrindo Tbk.
Surya Toto Indonesia Tbk.
Alakasa Industrindo Tbk.
Alumindo Light Metal Industry Tbk.
Betonjaya Manunggal Tbk.
Citra Tubindo Tbk.
Gunawan Dianjaya Steel Tbk.
Indal Aluminium Industry Tbk.
Jakarta Kyoei Steel Works Tbk.
Jaya Pari Steel Tbk.
Krakatau Steel (Persero) Tbk.
Lion Metal Works Tbk.
Lionmesh Prima Tbk.
Pelangi Indah Canindo Tbk.
Pelat Timah Nusantara Tbk.
Saranacentral Bajatama Tbk.
Steel Pipe Industry of Indonesia Tbk.
Tembaga Mulia Semanan Tbk.
Barito Pacific Tbk.
Budi Acid Jaya Tbk.
Chandra Asri Petrochemical Tbk.
Duta Perwira Nusantara Tbk.
Ekadharma International Tbk.
Eterindo Wahanatama Tbk.
Indo Acidatama Tbk.
1
Kriteria
2
3
Sampel
4
5
SAMPEL 1
SAMPEL 2
SAMPEL 3
SAMPEL 4
SAMPEL 5
84
Universitas Sumatera Utara
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
INCI
SOBI
UNIC
AKKU
AKPI
APLI
BRNA
IPOL
IGAR
SKWI
SIMA
TPNI
RTRST
YPAS
CPIN
JPFA
MAIN
SIPD
SULI
TIRT
ALDO
FASW
KBRI
INKP
TKIM
SPMA
59
60
61
62
63
64
65
66
67
68
69
70
SAIP
INRU
ASII
AUTO
GJTL
GDYR
BRAM
IMAS
INDS
LPIN
MASA
NIPS
Intanwijaya Internasional Tbk.
Sorini Agro Asia Corporindo Tbk.
Unggul Indah Cahaya Tbk.
Alam Karya Unggul Tbk.
Argha Karya Prima Industry Tbk.
Asiaplast Industries Tbk.
Berlina Tbk.
Indopoly Swakarsa Industry Tbk.
Champion Pacific Indonesia Tbk.
Sekawan Intipratama Tbk.
Siwani Makmur Tbk.
Lotte Chemical Titan Tbk.
Trias Sentosa Tbk.
Yanaprima Hastapersada Tbk.
Charoen Pokphand Indonesia Tbk.
JAPFA Comfeed Indonesia Tbk.
Malindo Feedmill Tbk.
Sierad Produce Tbk.
Sumalindo Lestari Jaya Tbk.
Tirta Mahakam Resources Tbk.
Alkindo Naratama Tbk
Fajar Surya Wisesa Tbk.
Kertas Basuki Rachmat Indonesia Tbk.
Indah Kiat Pulp & Paper Tbk.
Pabrik Kertas Tjiwi Kimia Tbk.
Suparma Tbk.
Surabaya Agung Industri Pulp & Kertas
Tbk.
Toba Pulp Lestari Tbk.
Astra International Tbk.
Astra Otoparts Tbk.
Gajah Tunggal Tbk.
Goodyear Indonesia Tbk.
Indo Kordsa Tbk.
Indomobil Sukses Internasional Tbk.
Indospring Tbk.
Multi Prima Sejahtera Tbk.
Multistrada Arah Sarana Tbk.
Nipress Tbk.
SAMPEL 6
SAMPEL 7
85
Universitas Sumatera Utara
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
PRAS
SMSM
MYTX
ARGO
POLY
CNTX
ERTX
ESTI
KARW
INDR
UNIT
PBRX
PAFI
HDTX
ADMG
RICI
DYNA
STXM
TFCO
AQUA
UNTX
BIMA
BATA
SIMM
JECC
KBLM
KBLI
IKBI
99
100
101
102
103
104
105
106
107
108
SCCO
VOKS
PTSN
ADES
CEKA
DAVO
DLTA
ICBP
INDF
MYOR
Prima Alloy Steel Universal Tbk.
Selamat Sempurna Tbk.
Apac Citra Centertex Tbk.
Argo Pantes Tbk.
Asia Pacific Fibers Tbk.
Century Textile Industry (PS) Tbk.
Eratex Djaja Tbk.
Ever Shine Textile Industry Tbk.
ICTSI Jasa Prima Tbk.
Indo-Rama Synthetics Tbk.
Nusantara Inti Corpora Tbk.
Pan Brothers Tbk.
Panasia Filament Inti Tbk.
Panasia Indo Resources Tbk.
Polychem Indonesia Tbk.
Ricky Putra Globalindo Tbk.
Dynaplast Tbk.
Sunson Textile Manufacturer Tbk.
Tifico Fiber Indonesia Tbk.
Aqua Golden Misisippi Tbk.
Unitex Tbk.
Primarindo Asia Infrastructure Tbk.
Sepatu Bata Tbk.
Surya Intrindo Makmur Tbk.
Jembo Cable Company Tbk.
Kabelindo Murni Tbk.
KMI Wire and Cable Tbk.
Sumi Indo Kabel Tbk.
Supreme Cable Manufacturing &
Commerce Tbk.
Voksel Electric Tbk.
Sat Nusapersada Tbk.
Akasha Wira International Tbk.
Cahaya Kalbar Tbk.
Davomas Abadi Tbk.
Delta Djakarta Tbk.
Indofood CBP Sukses Makmur Tbk.
Indofood Sukses Makmur Tbk.
Mayora Indah Tbk.
SAMPEL 13
SAMPEL 8
SAMPEL 9
SAMPEL 10
SAMPEL 11
SAMPEL 12
86
Universitas Sumatera Utara
109
110
111
112
113
114
115
116
MLBI
ROTI
PSDN
SKBM
SKLT
STTP
AISA
ALTO
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
136
137
138
ULTJ
RMBA
GGRM
HMSP
WIIM
DVLA
INAF
KLBF
KAEF
MERK
PYFA
SCPI
TAPI
TSPC
TCID
MBTO
MRAT
UNVR
KICI
KDSI
LMPI
ITMA
Multi Bintang Indonesia Tbk.
Nippon Indosari Corpindo Tbk.
Prasidha Aneka Niaga Tbk.
Sekar Bumi Tbk
Sekar Laut Tbk.
Siantar Top Tbk.
Tiga Pilar Sejahtera Food Tbk.
Tri Banyan Tirta Tbk.
Ultrajaya Milk Industry & Trading Co.
Tbk.
Bentoel Internasional Investama Tbk.
Gudang Garam Tbk.
HM Sampoerna Tbk.
Wismilak Inti Makmur Tbk.
Darya-Varia Laboratoria Tbk.
Indofarma (Persero) Tbk.
Kalbe Farma Tbk.
Kimia Farma (Persero) Tb
Merck Tbk.
Pyridam Farma Tbk.
Merck Sharp Dohme Pharma Tbk.
Taisho Pharmaceutical Indonesia Tbk.
Tempo Scan Pacific Tbk.
Mandom Indonesia Tbk
Martina Berto Tbk.
Mustika Ratu Tbk.
Unilever Indonesia Tbk.
Kedaung Indah Can Tbk
Kedawung Setia Industrial Tbk.
Langgeng Makmur Industri Tbk.
Sumber Energi Andalan Tbk.
Sampel 14
Sampel 15
87
Universitas Sumatera Utara
Lampiran ii
Daftar Perusahaan Sampel yang Menerima Opini Audit Going Concern (1)
dan Opini Audit Non Going Concern (0)
No.
Nama Perusahaan
Opini Audit
2010
2011
2012
1
Intikeramik Alamasri Industri Tbk
0
0
0
2
Jakarta Kyoei Steel Works Tbk
1
1
1
3
Krakatau Steel (Persero) Tbk
0
0
0
4
Pelat Timah Nusantara Tbk
0
0
0
5
Barito Pasific Tbk
0
0
0
6
Sumalindo Lestari Jaya Tbk
1
1
1
7
Tirta Mahakam Resources Tbk
0
0
0
8
APAC Citra Centertex Tbk
1
1
1
9
Asia Pasific Fibers Tbk
0
0
0
10
Ever Shine Textile Industry Tbk
0
0
0
11
Sunson Textile Manufacture Tbk
0
0
0
12
Unitex Tbk
0
0
0
13
Sat Nusapersada Tbk
1
1
1
14
Bentoel Internasional Investama Tbk
0
0
0
15
Merck Sharp Dohme Pharma Tbk
0
0
0
88
Universitas Sumatera Utara
Lampiran iii
Nilai Opinion Shopping
No.
Nama Perusahaan
Tahun
2010
2011
2012
1
Intikeramik Alamasri Industri Tbk
1
1
1
2
Jakarta Kyoei Steel Works Tbk
0
0
0
3
Krakatau Steel (Persero) Tbk
0
0
0
4
Pelat Timah Nusantara Tbk
0
0
1
5
Barito Pasific Tbk
1
1
1
6
Sumalindo Lestari Jaya Tbk
0
0
0
7
Tirta Mahakam Resources Tbk
1
1
0
8
APAC Citra Centertex Tbk
0
1
0
9
Asia Pasific Fibers Tbk
0
0
0
10
Ever Shine Textile Industry Tbk
0
0
0
11
Sunson Textile Manufacture Tbk
0
0
0
12
Unitex Tbk
0
0
0
13
Sat Nusapersada Tbk
0
0
0
14
Bentoel Internasional Investama Tbk
1
1
0
15
Merck Sharp Dohme Pharma Tbk
0
0
0
89
Universitas Sumatera Utara
Lampiran iv
Nilai Debt Default
No.
Nama Perusahaan
Tahun
2010
2011
2012
1
Intikeramik Alamasri Industri Tbk
1
1
0
2
Jakarta Kyoei Steel Works Tbk
0
1
1
3
Krakatau Steel (Persero) Tbk
0
0
0
4
Pelat Timah Nusantara Tbk
1
1
0
5
Barito Pasific Tbk
1
0
0
6
Sumalindo Lestari Jaya Tbk
1
1
0
7
Tirta Mahakam Resources Tbk
0
1
0
8
APAC Citra Centertex Tbk
1
1
0
9
Asia Pasific Fibers Tbk
0
0
0
10
Ever Shine Textile Industry Tbk
0
0
1
11
Sunson Textile Manufacture Tbk
1
1
1
12
Unitex Tbk
0
0
0
13
Sat Nusapersada Tbk
1
0
0
14
Bentoel Internasional Investama Tbk
1
0
1
15
Merck Sharp Dohme Pharma Tbk
0
0
0
90
Universitas Sumatera Utara
Lampiran v
Jumlah Komite Audit
No.
Nama Perusahaan
Tahun
2010
2011
2012
1
Intikeramik Alamasri Industri Tbk
3
3
3
2
Jakarta Kyoei Steel Works Tbk
3
3
3
3
Krakatau Steel (Persero) Tbk
3
3
3
4
Pelat Timah Nusantara Tbk
4
4
4
5
Barito Pasific Tbk
3
3
3
6
Sumalindo Lestari Jaya Tbk
3
3
3
7
Tirta Mahakam Resources Tbk
3
3
3
8
APAC Citra Centertex Tbk
5
5
5
9
Asia Pasific Fibers Tbk
4
4
4
10
Ever Shine Textile Industry Tbk
3
3
3
11
Sunson Textile Manufacture Tbk
3
3
3
12
Unitex Tbk
3
3
3
13
Sat Nusapersada Tbk
3
3
3
14
Bentoel Internasional Investama Tbk
3
3
3
15
Merck Sharp Dohme Pharma Tbk
3
3
3
91
Universitas Sumatera Utara
Lampiran vi
Proporsi Kepemilikan Manajerial
No.
Nama Perusahaan
Tahun
2010
2011
2012
1
Intikeramik Alamasri Industri Tbk
3.03
3.03
3.03
2
Jakarta Kyoei Steel Works Tbk
1.33
1.33
1.33
3
Krakatau Steel (Persero) Tbk
0.02
0.02
0.01
4
Pelat Timah Nusantara Tbk
0.032
0.032
0.032
5
Barito Pasific Tbk
0.49
0.49
0.49
6
Sumalindo Lestari Jaya Tbk
1.21
1.21
1.21
7
Tirta Mahakam Resources Tbk
0
0
0
8
APAC Citra Centertex Tbk
0.00001
0.00001
0.00001
9
Asia Pasific Fibers Tbk
0
0
0
10
Ever Shine Textile Industry Tbk
0
0
0
11
Sunson Textile Manufacture Tbk
7.51
8
6
12
Unitex Tbk
70
70
70
13
Sat Nusapersada Tbk
0.01
0.02
0.02
14
Bentoel Internasional Investama Tbk
0
0
0
15
Merck Sharp Dohme Pharma Tbk
0
0
0
92
Universitas Sumatera Utara
Lampiran vii
Proporsi Kepemilikan Terpusat
No.
Nama Perusahaan
Tahun
2010
2011
2012
1
Intikeramik Alamasri Industri Tbk
37.5
37.5
37.5
2
Jakarta Kyoei Steel Works Tbk
30.56
30.56
30.56
3
Krakatau Steel (Persero) Tbk
80
80
80
4
Pelat Timah Nusantara Tbk
35
35
35
5
Barito Pasific Tbk
52.13
52.13
52.13
6
Sumalindo Lestari Jaya Tbk
31
31
31
7
Tirta Mahakam Resources Tbk
33.78
33.78
33.78
8
APAC Citra Centertex Tbk
58.77
58.77
58.77
9
Asia Pasific Fibers Tbk
53.93
53.93
51.65
10
Ever Shine Textile Industry Tbk
58.97
58.97
58.97
11
Sunson Textile Manufacture Tbk
40.99
41
41
12
Unitex Tbk
66.47
66.47
66.47
13
Sat Nusapersada Tbk
69.37
69.37
69.37
14
Bentoel Internasional Investama Tbk
99.14
99.14
85.55
15
Merck Sharp Dohme Pharma Tbk
64.6
64.6
64.6
93
Universitas Sumatera Utara
Lampiran viii
Kualitas Audit
No.
Nama Perusahaan
Tahun
2010
2011
2012
1
Intikeramik Alamasri Industri Tbk
0
0
0
2
Jakarta Kyoei Steel Works Tbk
0
0
0
3
Krakatau Steel (Persero) Tbk
1
1
1
4
Pelat Timah Nusantara Tbk
1
1
1
5
Barito Pasific Tbk
1
1
1
6
Sumalindo Lestari Jaya Tbk
1
1
1
7
Tirta Mahakam Resources Tbk
0
0
0
8
APAC Citra Centertex Tbk
0
0
0
9
Asia Pasific Fibers Tbk
0
0
0
10
Ever Shine Textile Industry Tbk
1
1
1
11
Sunson Textile Manufacture Tbk
0
0
0
12
Unitex Tbk
0
0
0
13
Sat Nusapersada Tbk
1
1
1
14
Bentoel Internasional Investama
Tbk
Merck Sharp Dohme Pharma Tbk
1
1
1
1
1
1
15
94
Universitas Sumatera Utara
lampiran ix
Opini Audit Tahun Sebelumnya
No.
Nama Perusahaan
Tahun
2009
2010
2011
1
Intikeramik Alamasri Industri Tbk
0
0
0
2
Jakarta Kyoei Steel Works Tbk
0
1
1
3
Krakatau Steel (Persero) Tbk
0
0
0
4
Pelat Timah Nusantara Tbk
1
0
0
5
Barito Pasific Tbk
1
0
0
6
Sumalindo Lestari Jaya Tbk
0
1
1
7
Tirta Mahakam Resources Tbk
1
0
0
8
APAC Citra Centertex Tbk
0
1
1
9
Asia Pasific Fibers Tbk
0
0
0
10
Ever Shine Textile Industry Tbk
1
0
0
11
Sunson Textile Manufacture Tbk
0
0
0
12
Unitex Tbk
0
0
1
13
Sat Nusapersada Tbk
0
1
1
14
Bentoel Internasional Investama Tbk
1
0
0
15
Merck Sharp Dohme Pharma Tbk
0
0
0
lampiran x
95
Universitas Sumatera Utara
Output SPSS Logistic Regression
Descriptives
[DataSet1] C:\Users\ACER\Desktop\Documents\data spss skripsi.sav
Descriptive Statistics
N
Minimum
Maximum
Mean
Std. Deviation
Block
45
30.56000
99.14000
53.7951111
18.85126384
man_own
45
.00000
70.00000
5.5530229
17.52060094
Valid N (listwise)
45
Frequencies
Statistics
OGC
N
OS
Valid
Missing
Komite
Def
KA
PO
45
45
45
45
45
45
0
0
0
0
0
0
Frequency Table
OGC
Frequency
Valid
Percent
Valid Percent
Cumulative Percent
0
33
73.3
73.3
73.3
1
12
26.7
26.7
100.0
Total
45
100.0
100.0
OS
Frequency
Valid
Percent
Valid Percent
Cumulative Percent
0
33
73.3
73.3
73.3
1
12
26.7
26.7
100.0
Total
45
100.0
100.0
96
Universitas Sumatera Utara
Komite
Frequency
Valid
Percent
Valid Percent
Cumulative Percent
3
36
80.0
80.0
80.0
4
6
13.3
13.3
93.3
5
3
6.7
6.7
100.0
45
100.0
100.0
Total
Def
Frequency
Valid
Percent
Valid Percent
Cumulative Percent
0
26
57.8
57.8
57.8
1
19
42.2
42.2
100.0
Total
45
100.0
100.0
KA
Frequency
Valid
Percent
Valid Percent
Cumulative Percent
0
21
46.7
46.7
46.7
1
24
53.3
53.3
100.0
Total
45
100.0
100.0
PO
Frequency
Valid
Percent
Valid Percent
Cumulative Percent
0
31
68.9
68.9
68.9
1
14
31.1
31.1
100.0
Total
45
100.0
100.0
97
Universitas Sumatera Utara
Regression
Variables Entered/Removed
Model
1
Variables Entered Variables Removed
PO,
man_own,
Method
. Enter
Block, OS, Komite,
Def, KAa
a. All requested variables entered.
b
Model Summary
Std. Error of the
Model
R
R Square
.624a
1
Adjusted R Square
.389
Estimate
.273
.381
a. Predictors: (Constant), PO, man_own, Block, OS, Komite, Def, KA
b. Dependent Variable: OGC
ANOVAb
Model
1
Sum of Squares
df
Mean Square
Regression
3.423
7
.489
Residual
5.377
37
.145
Total
8.800
44
F
Sig.
.007a
3.366
a. Predictors: (Constant), PO, man_own, Block, OS, Komite, Def, KA
b. Dependent Variable: OGC
Coefficientsa
Standardized
Unstandardized Coefficients
Model
1
(Constant)
B
Std. Error
.006
.414
-.305
.132
.110
Block
man_own
OS
Komite
Coefficients
Beta
Collinearity Statistics
t
Sig.
Tolerance
VIF
.014
.989
-.305
-2.315
.026
.951
1.052
.109
.142
1.006
.321
.823
1.215
-.003
.004
-.111
-.721
.475
.703
1.423
-.004
.004
-.176
-1.131
.265
.683
1.464
98
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Def
.090
.122
.101
.740
.464
.886
1.129
KA
-.036
.150
-.041
-.243
.809
.576
1.736
PO
.420
.126
.439
3.334
.002
.952
1.051
a. Dependent Variable: OGC
Coefficient Correlationsa
Model
PO
1Correlations
Covariances
Block
OS
Komite
Def
KA
PO
1.000
-.110
.114
-.046
-.153
-.094
man_
own
-.110
1.000
-.310
.195
.306
.152
.504
Block
.114
-.310
1.000
-.056
-.163
.189
-.479
OS
-.046
.195
-.056
1.000
.093
-.053
.128
Komit
e
-.153
.306
-.163
.093
1.000
-.006
.381
Def
-.094
.152
.189
-.053
-.006
1.000
.061
KA
-.157
.504
-.479
.128
.381
.061
1.000
PO
.016
-5.479E-5
5.197E-5
.000
-.002
-.001
-.003
man_
own
-5.479E-5
1.575E-5
-4.468E-6
.000
.000
7.354E-5
.000
Block
5.197E-5
-4.468E-6
1.322E-5
-2.671E-5
-6.492E-5
8.413E-5
.000
.000
.000
-2.671E-5
.017
.001
.000
.003
Komit
e
-.002
.000
-6.492E-5
.001
.012
-8.014E-5
.006
Def
-.001
7.354E-5
8.413E-5
.000
-8.014E-5
.015
.001
KA
-.003
.000
.000
.003
.006
.001
.023
OS
a.
man_own
Dependent Variable: OGC
Logistic Regression
Case Processing Summary
Unweighted Casesa
Selected Cases
N
Included in Analysis
Missing Cases
Total
Percent
45
100.0
0
.0
45
100.0
99
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-.157
Unselected Cases
Total
0
.0
45
100.0
a. If weight is in effect, see classification table for the total number of
cases.
Dependent Variable
Encoding
Original
Value
Internal Value
0
0
1
1
Block 0: Beginning Block
Iteration Historya,b,c
Coefficients
Iteration
Step 0
-2 Log likelihood
Constant
1
52.247
-.933
2
52.192
-1.010
3
52.192
-1.012
4
52.192
-1.012
a. Constant is included in the model.
b. Initial -2 Log Likelihood: 52,192
c. Estimation terminated at iteration number 4
because parameter estimates changed by less
than ,001.
100
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Block 1: Method = Enter
Iteration Historya,b,c,d
Coefficients
Iteration
-2 Log likelihood
Ste 1
p1
Constant
OS
Komite
Block
man_own
Def
KA
PO
35.708
-1.976
-1.220
.439
-.010
-.018
.362
-.146
1.678
2
31.522
-2.481
-2.301
.525
-.012
-.040
.728
-.456
2.459
3
30.415
-2.586
-3.174
.470
-.009
-.067
1.067
-.835
3.012
4
30.052
-2.347
-3.551
.383
-.007
-.106
1.270
-1.080
3.229
5
29.299
-1.074
-3.858
.086
-.008
-.253
1.642
-1.550
3.329
6
28.799
.873
-4.426
-.373
-.009
-.492
2.262
-2.319
3.599
7
28.781
1.103
-4.593
-.431
-.010
-.536
2.387
-2.454
3.736
8
28.781
1.118
-4.602
-.435
-.010
-.539
2.395
-2.462
3.744
9
28.781
1.118
-4.602
-.435
-.010
-.539
2.395
-2.462
3.744
a. Method: Enter
b. Constant is included in the model.
c. Initial -2 Log Likelihood: 52,192
d. Estimation terminated at iteration number 9 because parameter estimates changed by less than ,001.
Hosmer and Lemeshow Test
Step
1
Chi-square
9.755
df
Sig.
7
.203
101
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Variables in the Equation
95% C.I.for EXP(B)
B
Step 1a
OS
S.E.
Wald
df
Sig.
Exp(B)
Lower
Upper
-4.602
2.197
4.389
1
.036
.010
.000
.743
Komite
-.435
1.156
.141
1
.707
.647
.067
6.241
Block
-.010
.031
.106
1
.745
.990
.932
1.052
man_own
-.539
.424
1.613
1
.204
.584
.254
1.340
Def
2.395
1.660
2.082
1
.149
10.964
.424
283.565
KA
-2.462
2.066
1.421
1
.233
.085
.001
4.888
PO
3.744
1.592
5.531
1
.019
42.264
1.866
957.317
Constant
1.118
4.430
.064
1
.801
3.060
a. Variable(s) entered on step 1: OS, Komite, Block, man_own, Def, KA, PO.
Runs Test
Unstandardized
Residual
Test Valuea
-.08909
Cases < Test Value
21
Cases >= Test Value
24
Total Cases
45
Number of Runs
22
Z
Asymp. Sig. (2-tailed)
-.273
.785
a. Median
102
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