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

Dokumen yang terkait

Analisis Faktor – Faktor yang Mempengaruhi Penerimaan Opini Audit Going Concern Terhadap Perusahaan Manufaktur yang Terdaftar di BEI

3 11 119

FAKTOR-FAKTOR YANG MEMPENGARUHI KECENDERUNGAN PENERIMAAN OPINI AUDIT GOING CONCERN Faktor-Faktor yang Mempengaruhi Kecenderungan Penerimaan Opini Audit Going Concern pada Perusahaan Manufaktur (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di

0 2 24

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG Analisis Faktor-Faktor Yang Mempengaruhi Penerimaan Opini Audit Going Concern Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia

0 3 18

FAKTOR - FAKTOR YANG MEMPENGARUHI KECENDERUNGAN PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG Faktor - Faktor Yang Mempengaruhi Kecenderungan Penerimaan Opini Audit Going Concern Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa E

0 2 15

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN Analisis Faktor-Faktor Yang Mempengaruhi Penerimaan Opini Audit Going Concern Pada Perusahaan Manufaktur (Studi Empiris Pada Perusahaan Manufaktur di BEI Tahun

0 1 14

Analisis Faktor – Faktor yang Mempengaruhi Penerimaan Opini Audit Going Concern Terhadap Perusahaan Manufaktur yang Terdaftar di BEI

0 0 14

Analisis Faktor – Faktor yang Mempengaruhi Penerimaan Opini Audit Going Concern Terhadap Perusahaan Manufaktur yang Terdaftar di BEI

0 0 3

Analisis Faktor – Faktor yang Mempengaruhi Penerimaan Opini Audit Going Concern Terhadap Perusahaan Manufaktur yang Terdaftar di BEI

0 0 8

Analisis Faktor – Faktor yang Mempengaruhi Penerimaan Opini Audit Going Concern Terhadap Perusahaan Manufaktur yang Terdaftar di BEI

0 0 25

Analisis Faktor – Faktor yang Mempengaruhi Penerimaan Opini Audit Going Concern Terhadap Perusahaan Manufaktur yang Terdaftar di BEI

0 0 4