Analisis Pengaruh Kualitas Audit, Opini Audit Tahun Sebelumnya, Pertumbuhan Perusahaan Terhadap Opini Audit Going Concern Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia

Lampiran 1
Populasi, Kriteria Perusahaan, dan Sampel

Kriteria Sampel
No.

Nama Perusahaan

Kode

Sampel
1

2

3

1.

ATPK Resources Tbk

ATPK

Sampel 1

2

Adaro Energy Tbk

ADRO

-

3.

Ratu Prabu Energy Tbk

ARTI

Sampel 2

4.

Benakat Petroleum Energy

BIPI

Sampel 3

5.

Bayan Resources Tbk

BYAN

-

6.

Berau Coal Energy

BRAU

Sampel 4

7.

Aneka Tambang Tbk

ANTAM

-

8.

Bumi Resources

BUMI

Sampel 5

9.

Citra Mineral Investindo

CITA

-

10.

Citra Kebun Raya Agri

CKRA

Sampel 6

11.

Citatah Tbk

CTTH

-

12.

Darma Henwa Tbk

DEWA

Sampel 7

13.

Delta Dunia Tbk

DOID

Sampel 8

14.

Elnusa Tbk

ELSA

-

lxxx

15.

Energy Mega Persada Tbk

ENRG

Sampel 9

16.

Garda Tujuh Buana

GTBO

Sampel 10

17.

Harum Energy Tbk

HRUM

-

18.

Indo Tambang Raya Megah Tbk

ITMG

-

19.

Resources Alam Indonesia Tbk

KKGI

-

20.

Medco Energy Tbk

MEDC

-

21.

Perdana Karya Perkasa Tbk

PKPK

Sampel 11

22.

Samindo Resources Tbk

MYOH

Sampel 12

23

Radiant Utama Internsco Tbk

RUIS

-

24.

Eatertainment International Tbk

SAB

-

25.

Galden Eagle Energy Tbk

SMMT

-

26.

Tambang Batu Bara Bukit Asam Tbk

PTBA

-

27.

Petrosea Tbk

PTRO

-

28.

Perusahaan Gas Negara

PGAS

-

29.

Timah Tbk

TINS

-

30.

SMR Utama Tbk

SMR

-

31.

Central Korporindo Int'l Tbk

CNKO

-

32.

Mitra Investindo Tbk

MITI

-

33.

Borneo Lumbung Energi & Metal Tbk.

BORN

-

lxxxi

34.

Atlas Resources Tbk

ARII

-

35.

Baramulti Suksessarana Tbk.

BSSR

-

36.

Indo Setu Bara Resources Tbk.

CPDW

-

37.

Toba Bara Sejahtra Tbk

TOBA

-

38

Surya Esa Perkasa Tbk

ESSA

-

39.

J Resources Asia Pasifik Tbk.

PSAB

-

40.

Vale Indonesia Tbk.

INCO

-

Lampiran 2
Data Variabel Penelitian Tahun 2011

No

Kode

Kualitas

Opini Audit Pertumbuh

Audit

Tahun

an

Sebelumnya perusahaan

Opini audit
Going
Concern

1.

ATPK

0

1

1.2146

1

2.

ARTI

0

0

0.0757

0

3.

BIPI

0

0

0.4663

0

4.

BRAU

1

0

0.5706

0

5.

BUMI

0

0

0.3669

0

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6.

DEWA

1

0

0.2316

0

7.

DOID

1

1

0.1762

1

8.

ENRG

0

1

0.2308

0

9.

GTBO

0

1

0.6984

0

10. PKPK

0

0

0.3418

1

11. MYOH

0

0

0.2739

1

Lampiran 3
Data Variabel Penelitian Tahun 2012

No

Kode

Kualitas

Opini Audit Pertumbuh

Audit

Tahun

an

Sebelumnya perusahaan

Opini audit
Going
Concern

1.

ATPK

0

1

0.3398

1

2.

ARTI

0

0

0.4511

0

3.

BIPI

0

0

0.0502

0

4.

BRAU

1

0

0.0762

0

5.

BUMI

0

0

0.0563

1

lxxxiii

6.

DEWA

1

0

0.1822

0

7.

DOID

1

1

0.1954

0

8.

ENRG

0

0

1.9816

0

9.

GTBO

0

0

1.5161

0

10. PKPK

0

1

0.2461

0

11. MYOH

0

1

0.2562

0

Lampiran 4
Data Variabel Penelitian Tahun 2013

No

Kode

Kualitas

Opini Audit Pertumbuh

Audit

Tahun

an

Sebelumnya perusahaan

Opini audit
Going
Concern

1.

ATPK

0

1

1.2557

0

2.

ARTI

0

0

0.0979

0

3.

BIPI

0

0

4.0079

0

4.

BRAU

1

0

0.0693

0

5.

BUMI

0

1

0.0604

1

6.

DEWA

1

0

0.3372

1

lxxxiv

7.

DOID

1

0

0.1759

0

8.

ENRG

0

0

0.5648

0

9.

GTBO

0

0

0.6710

0

10. PKPK

0

0

0.3095

0

11. MYOH

0

0

0.3689

0

lxxxv

LAMPIRAN 5

HASIL PENGOLAHAN SPSS

LOGISTI REGRESSIO VARIABLES
C
N
Y

/METHOD=ENTER X1 X2 X3

CORR
/SAVE=PRED ZRESID /CLASSPLOT /PRINT=GOODFIT ITER(1)
CI(95)

/CRITERIA=PIN(0.05) POUT(0.10) ITERATE(20)
CUT(0.5).

Logistic Regression
[DataSet0]

Case Processing Summary

Unweighted Cases

Selected Cases

a

N

Included in Analysis
Missing Cases
Total

Unselected Cases
Total

Percent

33

100.0

0

.0

33

100.0

0

.0

33

100.0

lxxxvi

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

cases.

Dependent Variable Encoding

Original Value

Non Going Concern Audit

Internal Value

0

Opinion
Going Concern Audit Opinion

1

lxxxvii

Block 0: Beginning Block
a,b,c

Iteration History

Coefficients

Iteration

Step 0

-2 Log likelihood

Constant

1

36.628

-1.030

2

36.555

-1.137

3

36.555

-1.139

4

36.555

-1.139

a.

Constant is included in the model.

b.

Initial -2 Log Likelihood: 36,555

c.

Estimation
terminated

at

iteration number 4
because parameter
estimates changed
by less than ,001.

lxxxviii

Classification Table

a,b

Predicted

Opini Audit Going Concern

Observed

Step 0 Opini Audit Going
Concern

Non Going Concern

Going Concern

Percentage

Audit Opinion

Audit Opinion

Correct

Non Going Concern

25

0

100.0

8

0

.0

Audit Opinion
Going Concern Audit
Opinion

Overall Percentage

75.8

a.

Constant is included in the model.

b.

The cut value is ,500

Variables in the Equation

lxxxix

B

Step 0Constant

S.E.

-1.139

.406

Wald

df

Sig.

7.869

1

.005

Exp(B)

.320

Correlation Matrix

Constant

Step 1Constant

X1

X2

X3

1.000

-.514

-.439

-.588

X1

-.514

1.000

.083

.247

X2

-.439

.083

1.000

-.101

X3

-.588

.247

-.101

1.000

xc

Descriptive Statistics

N

Range

Minimum Maximum

Mean

Std. Deviation Variance

Statistic

Statistic

Statistic

Statistic Statistic Std. Error

Statistic

Statistic

KUALITAS AUDIT

33

1

0

1

.27

.079

.452

.205

OPINI AUDIT TAHUN

33

1

0

1

.30

.081

.467

.218

33

3.9577

.0502

4.0079 .54292 .1334495

.7666089

.588

.435

.189

SEBELUMNYA

PERTUMBUHAN
PERUSAHAAN
OPINI AUDIT GOING

4
33

1

0

1

.24

.076

CONCERN
Valid N (listwise)

33

xci