Analisis faktor-faktor yang mempengaruhi auditor switching (studi empiris pada perusahaan Manufaktur yang terdaftar di Bei 2010-2014)
LAMPIRAN1
Proses Pemilihan Sampel
Nama
No Kode
Perusahaan
1
ARGO
3
CNTX
III
√
−
Bukan sampel
INDONESIA Tbk
√
PT ARGO
PANTES Tbk
PT
CENTURY
√
√
Sampel 1
√
√
−
Bukan sampel
√
√
−
Bukan sampel
Shine
√
√
−
Bukan sampel
PANASIA
√
√
√
Sampel 2
√
√
−
Bukan Sampel
√
√
√
Sampel 3
TEXTILE
I
Keterangan
II
ADMG PT POLYCHEM
2
Kriteria
√
INDUSTRY Tbk
4
ERTX
PT
ERATEX
DJAJA Tbk
5
ESTI
PT
Ever
Tex Tbk
6
HDTX
PT
INDOSYNTEC
Tbk
7
INDR
PT INDO.RAMA
SYNTHETICS
Tbk
8
KARW PT
KARWELL
INDONESIA Tbk
Universitas Sumatera Utara
9
MYTX
√
√
√
Sampel 4
√
√
√
Sampel 5
√
√
√
Sampel 6
√
−
−
Bukan Sampel
Rejeki
−
−
√
Bukan Sampel
SUNSON
√
√
√
Sampel 7
−
√
√
Bukan sampel
√
−
√
Bukan sampel
√
√
√
Sampel 8
PT APAC CITRA
CENTERTEX
Tbk
10
PBRX
PT Pan Brothers
Tbk
11
POLY
PT Asia Pacific
Fibers Tbk
12
RICY
PT Ricky Putra
Globalindo Tbk
13
SRIL
PT
Sri
Isman Tbk
14
SSTM
PT
TEXTILE
MANUFACTUR
ER, Tbk
15
TRIS
PT
Trisula
International, Tbk
16
UNIT
PT NUSANTARA
INTI CORPORA
TBK
17
UNTX
PT UNITEX Tbk
Universitas Sumatera Utara
LAMPIRAN 2
Sampel Penelitian
No
Kode Saham
Nama Perusahaan
1
ARGO
PT Argo Pantes Tbk
2
HDTX
PT Panasia Indosyntec Tbk
3
KARW
PT Karwell Indonesia Tbk
4
MYTX
PT Apac Citra Centertex Tbk
5
PBRX
PT Pan Brothers Tbk
6
POLY
PT Asia Pacific Fibers Tbk
7
SSTM
PT
Sunson
Textile
Manufactures, Tbk
8
UNTX
PT Unitex Tbk
Universitas Sumatera Utara
LAMPIRAN 3
KODE
PERUSAHAAN
ARGO
HDTX
KARW
MYTX
PBRX
POLY
SSTM
UNTX
KODE
PERUSAHAAN
ARGO
HDTX
KARW
MYTX
PBRX
POLY
SSTM
UNTX
KODE
PERUSAHAAN
ARGO
HDTX
KARW
MYTX
PBRX
POLY
SSTM
UNTX
KODE PERUSAHAAN
ARGO
HDTX
Perhitungan ROA 2010-2014
2010
LABA BERSIH
TOTAL ASET
-125.015.984.000
1.428.233.566.000
21.030.231.892
1.014.303.374.267
-10.100.452.700
73.647.754.655
-101.136.319.879
1.882.934.081.017
35.608.448.938
887.284.106.449
334.976.849.923
3.988.442.112.390
9.918.323.868
872.458.721.356
-25.288.156.801
153.901.724.876
ROA
-0,08753189
0,02073367
-0,137145426
-0,053712087
0,040131959
0,08398689
0,011368244
-0,164313667
LABA BERSIH
-98.312.202
17.285.049.940
56.455.813.719
-120.520.153.274
98.372.913.933
105.129.395.502
-24.097.995.553
-1.513.393.477
2011
TOTAL ASET
1.452.870.714
1.013.575.088.112
13.173.379.520
1.848.394.822.216
1.515.038.439.895
3.683.205.736.554
843.450.156.961
160.639.854.610
ROA
-0,06766755
0,017053547
4,285598364
-0,065202603
0,064930969
0,028542906
-0,02857074
-0,009421034
LABA BERSIH
-114.724.583.000
3.102.049.511
55.908.580.000
-126.172.495.055
141.119.880.274
-235.145.060.000
-14.137.186.803
-22.152.040.000
2012
TOTAL ASET
1.809.813.835
1.362.546.557.862
5.808.366.100.000
1.803.323.308.102
2.003.097.631.825
403.252.291
810.275.583.968
167.146.110.000
ROA
-63,39026743
0,002276656
0,009625526
-0,069966652
0,070450825
-583,1214484
-0,017447381
-0,132530993
2013
TOTAL ASET
2.345.032.586.000
2.378.728.273.722
ROA
0,034860532
-0,091920757
LABA BERSIH
81.749.083.000
-218.654.504.263
Universitas Sumatera Utara
KARW
MYTX
PBRX
POLY
SSTM
UNTX
KODE
PERUSAHAAN
ARGO
HDTX
KARW
MYTX
PBRX
POLY
SSTM
UNTX
-47.191.580.000
-49.786.983.213
104.494.080.000
-300.619.310.000
-13.228.135.718
17.032.250.000
LABA BERSIH
-303.338.970.000
-105.481.256.786
-1.582.710.000
-158.271.000.000
101.076.940.000
-799.362.180.000
-12.840.297.828
5.864.280.000
549.348.870.000
2.095.467.423.419
2.338.425.060.000
3.534.914.040.000
801.866.397.035
188.070.910.000
-0,085904573
-0,023759369
0,044685665
-0,085042891
-0,016496683
0,090562916
2014
TOTAL ASET
1.458.304.020.000
4.221.696.886.907
536.618.110.000
2.041.304.000.000
3.664.944.770.000
2.749.762.530.000
773.663.346.934
209.900.370.000
ROA
-0,208008046
-0,024985512
-0,002949416
-0,077534262
0,02757939
-0,290702259
-0,016596751
0,027938398
Universitas Sumatera Utara
LAMPIRAN 4
Perhitungan Debt to Asset Ratio 2010-2014
KODE
PERUSAHAAN
ARGO
HDTX
KARW
MYTX
PBRX
POLY
SSTM
UNTX
KODE
PERUSAHAAN
ARGO
HDTX
KARW
MYTX
PBRX
POLY
SSTM
UNTX
2010
TOTAL UTANG
1.216.329.528.000
465.702.102.837
172.447.550.611
1.695.512.272.796
719.716.491.254
11.900.692.882.309
549.285.266.103
317.460.918.173
TOTAL ASET
1.428.233.566.000
1.014.303.374.267
73.647.754.655
1.882.934.081.017
887.284.106.449
3.988.442.112.390
872.458.721.356
153.901.724.876
DEBT TO ASSET
RATIO
0,851632084
0,459134924
2,341518101
0,900462895
0,811145479
2,983794812
0,6295831
2,062750878
2011
TOTAL UTANG
1.349.448.214
448.340.225.267
66.199.148.030
1.784.606.616.024
870.702.000.088
11.025.252.370.786
544.374.697.261
332.377.948.825
TOTAL ASET
1.452.870.714
1.013.575.088.112
13.173.379.520
1.848.394.822.216
1.515.038.439.895
3.683.205.736.554
843.450.156.961
160.639.854.610
DEBT TO ASSET
RATIO
0,92881507
0,442335482
5,025221351
0,965489945
0,57470621
2,993384882
0,645414187
2,069087709
Universitas Sumatera Utara
KODE
PERUSAHAAN
ARGO
HDTX
KARW
MYTX
PBRX
POLY
SSTM
UNTX
KODE
PERUSAHAAN
ARGO
HDTX
KARW
MYTX
PBRX
POLY
SSTM
UNTX
KODE
PERUSAHAAN
ARGO
HDTX
KARW
MYTX
PBRX
POLY
SSTM
UNTX
2012
TOTAL UTANG
1.588.347.551
726.954.645.506
5.678.463.400.000
1.864.250.275.649
1.178.597.390.919
1.201.091.140
525.337.311.071
362.537.970.000
TOTAL ASET
1.809.813.835
1.362.546.557.862
5.808.366.100.000
1.803.323.308.102
2.003.097.631.825
403.252.291
810.275.583.968
167.146.110.000
DEBT TO ASSET
RATIO
0,877630351
0,533526463
0,977635242
1,033785937
0,588387392
2,978510394
0,648343997
2,168988378
2013
TOTAL UTANG
2.018.114.949.000
1.658.609.326.640
618.115.750.000
2.199.024.993.140
1.347.851.980.000
11.813.921.840.000
530.156.259.856
366.430.520.000
TOTAL ASET
2.345.032.586.000
2.378.728.273.722
549.348.870.000
2.095.467.423.419
2.338.425.060.000
3.534.914.040.000
801.866.397.035
188.070.910.000
DEBT TO ASSET
RATIO
0,860591431
0,697267252
1,125178887
1,049419795
0,576393062
3,342067645
0,661152858
1,948363625
2014
TOTAL UTANG
1.675.328.410.000
3.607.059.196.611
635.089.130.000
23.100.840.000
1.618.682.020.000
11.828.132.510.000
514.793.507.583
382.395.700.000
TOTAL ASET
1.458.304.020.000
4.221.696.886.907
536.618.110.000
20.413.040.000
3.664.944.770.000
2.749.762.530.000
773.663.346.934
209.900.370.000
DEBT TO ASSET
RATIO
1,148819716
0,854409801
1,183502976
1,131670736
0,441666143
4,301510542
0,665397307
1,821796217
Universitas Sumatera Utara
LAMPIRAN 5
DATA SAMPEL 2010-2014
2010
Y
X1 X2
X3
0
0
0
-0,08753
0
0
0
0,020734
0
0
0
-0,13715
0
0
0
-0,05371
0
0
0
0,040132
0
0
0
0,083987
0
0
0
0,011368
0
0
0
-0,16431
KODE PERUSAHAAN
ARGO
HDTX
KARW
MYTX
PBRX
POLY
SSTM
UNTX
KODE PERUSAHAAN
Y
ARGO
HDTX
KARW
MYTX
PBRX
POLY
SSTM
0
0
1
0
1
1
0
0
UNTX
KODE PERUSAHAAN
ARGO
HDTX
KARW
MYTX
PBRX
POLY
SSTM
UNTX
Y
X1 X2
0
1
0
0
0
0
0
0
0
0
0
0
0
0
1
0
X1
0
1
1
0
1
0
0
0
0
0
1
0
0
0
0
1
X2
0
1
1
0
0
0
0
0
2011
X3
-0,06767
0,017054
4,285598
-0,0652
0,064931
0,028543
-0,02857
-0,00942
2012
X3
-63,3903
0,002277
0,009626
-0,06997
0,070451
-583,121
-0,01745
-0,13253
X4
0,851632
0,459135
2,341518
0,900463
0,811145
2,983795
0,629583
2,062751
X4
0,928815
0,442335
5,025221
0,96549
0,574706
2,993385
0,645414
2,069088
X4
0,87763
0,533526
0,977635
1,033786
0,588387
2,97851
0,648344
2,168988
Universitas Sumatera Utara
KODE PERUSAHAAN
ARGO
HDTX
KARW
MYTX
PBRX
POLY
SSTM
UNTX
KODE PERUSAHAAN
ARGO
HDTX
KARW
MYTX
PBRX
POLY
SSTM
UNTX
1
0
0
0
0
0
1
1
X1
0
0
1
0
0
0
0
1
X2
0
1
0
0
0
0
0
1
2013
X3
0,034861
-0,09192
-0,0859
-0,02376
0,044686
-0,08504
-0,0165
0,090563
Y
1
0
0
1
0
1
0
0
X1
0
0
1
0
0
0
0
1
X2
1
0
1
1
0
0
0
0
2014
X3
-0,20801
-0,02499
-0,00295
-0,07753
0,027579
-0,2907
-0,0166
0,027938
Y
X4
0,860591
0,697267
1,125179
1,04942
0,576393
3,342068
0,661153
1,948364
X4
1,14882
0,85441
1,183503
1,131671
0,441666
4,301511
0,665397
1,821796
Universitas Sumatera Utara
LAMPIRAN 6
Output SPSS Logistic Regression
Block 0: Beginning Block
Iteration Historya,b,c
Iteration
-2 Log likelihood
Coefficients
Constant
Step 0
1
48,888
-,800
2
48,869
-,847
3
48,869
-,847
a. Constant is included in the model.
b. Initial -2 Log Likelihood: 48,869
c. Estimation terminated at iteration number 3
because parameter estimates changed by less than
,001.
Classification Tablea,b
Observed
Predicted
SWITCH
,00
Percentage
Correct
1,00
,00
28
0
100,0
1,00
12
0
,0
SWITCH
Step 0
Overall Percentage
70,0
a. Constant is included in the model.
b. The cut value is ,500
Variables in the Equation
B
Step 0
Constant
-,847
S.E.
,345
Wald
6,030
df
Sig.
1
,014
Exp(B)
,429
Universitas Sumatera Utara
Variables not in the Equation
Score
df
Sig.
AQUALITY
,008
1
,928
MCHANGE
5,030
1
,025
,554
1
,457
1,494
1
,222
9,399
4
,052
Variables
Step 0
GRWTH
DBR
Overall Statistics
Block 1: Method = Enter
Iteration Historya,b,c,d
Iteration
-2 Log likelihood
Coefficients
Constant
AQUALITY
MCHANGE
GRWTH
DBR
1
40,052
-1,739
-,813
1,985
,003 ,523
2
39,419
-2,100
-1,042
2,348
,005 ,628
3
39,317
-2,131
-1,071
2,383
,008 ,636
4
39,237
-2,120
-1,072
2,377
,012 ,632
5
39,095
-2,088
-1,074
2,359
,026 ,620
6
38,966
-2,062
-1,073
2,347
,050 ,607
7
38,831
-2,046
-1,066
2,345
,099 ,593
8
38,338
-1,953
-1,032
2,333
,391 ,515
9
37,998
-1,902
-1,029
2,339
,815 ,477
10
37,665
-1,922
-1,089
2,376
1,561 ,511
11
36,756
-2,027
-1,406
2,579
5,407 ,684
12
36,675
-2,089
-1,565
2,709
6,944 ,753
13
36,674
-2,093
-1,574
2,718
6,999 ,756
14
36,674
-2,093
-1,574
2,718
6,999 ,756
Step 1
a. Method: Enter
b. Constant is included in the model.
c. Initial -2 Log Likelihood: 48,869
d. Estimation terminated at iteration number 14 because parameter estimates changed by less
than ,001.
Universitas Sumatera Utara
Omnibus Tests of Model Coefficients
Chi-square
Step 1
df
Sig.
Step
12,195
4
,016
Block
12,195
4
,016
Model
12,195
4
,016
Model Summary
Step
-2 Log likelihood
Cox & Snell R
Nagelkerke R
Square
Square
a
1
36,674
,263
,373
a. Estimation terminated at iteration number 14 because
parameter estimates changed by less than ,001.
Hosmer and Lemeshow Test
Step
Chi-square
1
df
11,545
Sig.
8
,173
Contingency Table for Hosmer and Lemeshow Test
SWITCH = ,00
Observed
SWITCH = 1,00
Expected
Observed
Total
Expected
1
4
3,919
0
,081
4
2
4
3,535
0
,465
4
3
4
3,423
0
,577
4
4
3
3,374
1
,626
4
5
4
3,318
0
,682
4
6
3
3,158
1
,842
4
7
1
3,003
3
,997
4
8
2
2,086
2
1,914
4
9
3
1,404
1
2,596
4
10
0
,781
4
3,219
4
Step 1
Universitas Sumatera Utara
Classification Tablea
Observed
Predicted
SWITCH
,00
Percentage
Correct
1,00
,00
25
3
89,3
1,00
6
6
50,0
SWITCH
Step 1
Overall Percentage
77,5
a. The cut value is ,500
Variables in the Equation
B
Step 1a
S.E.
Wald
df
Sig.
Exp(B)
AQUALITY
-1,574
1,342
1,375
1
,241
,207
MCHANGE
2,718
1,083
6,293
1
,012
15,150
6,999
5,671
1,523
1
,217
1095,9
GRWTH
15
DBR
Constant
,756
,482
2,459
1
,117
2,129
-2,093
,806
6,735
1
,009
,123
Variables in the Equation
95% C.I.for EXP(B)
Lower
a
Step 1
Upper
AQUALITY
,015
2,876
MCHANGE
1,812
126,672
GRWTH
,016
73629069,866
DBR
,828
5,474
Constant
a. Variable(s) entered on step 1: AQUALITY, MCHANGE, GRWTH, DBR.
Universitas Sumatera Utara
Correlation Matrix
Constant
Constant
Step 1
AQUALITY
MCHANGE
GRWTH
DBR
1,000
,097
-,483
-,215
-,770
AQUALITY
,097
1,000
-,503
-,390
-,305
MCHANGE
-,483
-,503
1,000
,370
,369
GRWTH
-,215
-,390
,370
1,000
,482
DBR
-,770
-,305
,369
,482
1,000
Descriptive Statistics
N
Minimum
Maximum
Mean
Std. Deviation
AQUALITY
40
,00
1,00
,1750
,38481
MCHANGE
40
,00
1,00
,2000
,40510
GRWTH
40
-583,12
4,29
-16,0852
92,50339
DBR
40
,44
5,03
1,4075
1,10212
SWITCH
40
,00
1,00
,3000
,46410
Valid N (listwise)
40
Universitas Sumatera Utara
Step number: 1
Observed Groups and Predicted Probabilities
4+
1
1
+
I
1
1
I
I
1
1
I
F
I
1
1
I
R 3+
000 1
+
E
I
000 1
I
Q
I
000 1
I
U
I
000 1
I
E 2 +0
0 0000 1
+
N
I0
0 0000 1
I
C
I0
0 0000 1
I
Y
I0
0 0000 1
I
1 +0 00 00 000000 00 0 1
01 0 1
1 0 0 01 1 1
1+
I0 00 00 000000 00 0 1
01 0 1
1 0 0 01 1 1
1I
I0 00 00 000000 00 0 1
01 0 1
1 0 0 01 1 1
1I
I0 00 00 000000 00 0 1
01 0 1
1 0 0 01 1 1
1I
Predicted ---------+---------+---------+---------+---------+---------+---------+---------+---------+--------Prob: 0
,1
,2
,3
,4
,5
,6
,7
,8
,9
1
Group:
00000000000000000000000000000000000000000000000000111111111111111111111
11111111111111111111111111111
Predicted Probability is of Membership for 1,00
The Cut Value is ,50
Symbols: 0 - ,00
1 - 1,00
Each Symbol Represents ,25 Cases.
Universitas Sumatera Utara
Proses Pemilihan Sampel
Nama
No Kode
Perusahaan
1
ARGO
3
CNTX
III
√
−
Bukan sampel
INDONESIA Tbk
√
PT ARGO
PANTES Tbk
PT
CENTURY
√
√
Sampel 1
√
√
−
Bukan sampel
√
√
−
Bukan sampel
Shine
√
√
−
Bukan sampel
PANASIA
√
√
√
Sampel 2
√
√
−
Bukan Sampel
√
√
√
Sampel 3
TEXTILE
I
Keterangan
II
ADMG PT POLYCHEM
2
Kriteria
√
INDUSTRY Tbk
4
ERTX
PT
ERATEX
DJAJA Tbk
5
ESTI
PT
Ever
Tex Tbk
6
HDTX
PT
INDOSYNTEC
Tbk
7
INDR
PT INDO.RAMA
SYNTHETICS
Tbk
8
KARW PT
KARWELL
INDONESIA Tbk
Universitas Sumatera Utara
9
MYTX
√
√
√
Sampel 4
√
√
√
Sampel 5
√
√
√
Sampel 6
√
−
−
Bukan Sampel
Rejeki
−
−
√
Bukan Sampel
SUNSON
√
√
√
Sampel 7
−
√
√
Bukan sampel
√
−
√
Bukan sampel
√
√
√
Sampel 8
PT APAC CITRA
CENTERTEX
Tbk
10
PBRX
PT Pan Brothers
Tbk
11
POLY
PT Asia Pacific
Fibers Tbk
12
RICY
PT Ricky Putra
Globalindo Tbk
13
SRIL
PT
Sri
Isman Tbk
14
SSTM
PT
TEXTILE
MANUFACTUR
ER, Tbk
15
TRIS
PT
Trisula
International, Tbk
16
UNIT
PT NUSANTARA
INTI CORPORA
TBK
17
UNTX
PT UNITEX Tbk
Universitas Sumatera Utara
LAMPIRAN 2
Sampel Penelitian
No
Kode Saham
Nama Perusahaan
1
ARGO
PT Argo Pantes Tbk
2
HDTX
PT Panasia Indosyntec Tbk
3
KARW
PT Karwell Indonesia Tbk
4
MYTX
PT Apac Citra Centertex Tbk
5
PBRX
PT Pan Brothers Tbk
6
POLY
PT Asia Pacific Fibers Tbk
7
SSTM
PT
Sunson
Textile
Manufactures, Tbk
8
UNTX
PT Unitex Tbk
Universitas Sumatera Utara
LAMPIRAN 3
KODE
PERUSAHAAN
ARGO
HDTX
KARW
MYTX
PBRX
POLY
SSTM
UNTX
KODE
PERUSAHAAN
ARGO
HDTX
KARW
MYTX
PBRX
POLY
SSTM
UNTX
KODE
PERUSAHAAN
ARGO
HDTX
KARW
MYTX
PBRX
POLY
SSTM
UNTX
KODE PERUSAHAAN
ARGO
HDTX
Perhitungan ROA 2010-2014
2010
LABA BERSIH
TOTAL ASET
-125.015.984.000
1.428.233.566.000
21.030.231.892
1.014.303.374.267
-10.100.452.700
73.647.754.655
-101.136.319.879
1.882.934.081.017
35.608.448.938
887.284.106.449
334.976.849.923
3.988.442.112.390
9.918.323.868
872.458.721.356
-25.288.156.801
153.901.724.876
ROA
-0,08753189
0,02073367
-0,137145426
-0,053712087
0,040131959
0,08398689
0,011368244
-0,164313667
LABA BERSIH
-98.312.202
17.285.049.940
56.455.813.719
-120.520.153.274
98.372.913.933
105.129.395.502
-24.097.995.553
-1.513.393.477
2011
TOTAL ASET
1.452.870.714
1.013.575.088.112
13.173.379.520
1.848.394.822.216
1.515.038.439.895
3.683.205.736.554
843.450.156.961
160.639.854.610
ROA
-0,06766755
0,017053547
4,285598364
-0,065202603
0,064930969
0,028542906
-0,02857074
-0,009421034
LABA BERSIH
-114.724.583.000
3.102.049.511
55.908.580.000
-126.172.495.055
141.119.880.274
-235.145.060.000
-14.137.186.803
-22.152.040.000
2012
TOTAL ASET
1.809.813.835
1.362.546.557.862
5.808.366.100.000
1.803.323.308.102
2.003.097.631.825
403.252.291
810.275.583.968
167.146.110.000
ROA
-63,39026743
0,002276656
0,009625526
-0,069966652
0,070450825
-583,1214484
-0,017447381
-0,132530993
2013
TOTAL ASET
2.345.032.586.000
2.378.728.273.722
ROA
0,034860532
-0,091920757
LABA BERSIH
81.749.083.000
-218.654.504.263
Universitas Sumatera Utara
KARW
MYTX
PBRX
POLY
SSTM
UNTX
KODE
PERUSAHAAN
ARGO
HDTX
KARW
MYTX
PBRX
POLY
SSTM
UNTX
-47.191.580.000
-49.786.983.213
104.494.080.000
-300.619.310.000
-13.228.135.718
17.032.250.000
LABA BERSIH
-303.338.970.000
-105.481.256.786
-1.582.710.000
-158.271.000.000
101.076.940.000
-799.362.180.000
-12.840.297.828
5.864.280.000
549.348.870.000
2.095.467.423.419
2.338.425.060.000
3.534.914.040.000
801.866.397.035
188.070.910.000
-0,085904573
-0,023759369
0,044685665
-0,085042891
-0,016496683
0,090562916
2014
TOTAL ASET
1.458.304.020.000
4.221.696.886.907
536.618.110.000
2.041.304.000.000
3.664.944.770.000
2.749.762.530.000
773.663.346.934
209.900.370.000
ROA
-0,208008046
-0,024985512
-0,002949416
-0,077534262
0,02757939
-0,290702259
-0,016596751
0,027938398
Universitas Sumatera Utara
LAMPIRAN 4
Perhitungan Debt to Asset Ratio 2010-2014
KODE
PERUSAHAAN
ARGO
HDTX
KARW
MYTX
PBRX
POLY
SSTM
UNTX
KODE
PERUSAHAAN
ARGO
HDTX
KARW
MYTX
PBRX
POLY
SSTM
UNTX
2010
TOTAL UTANG
1.216.329.528.000
465.702.102.837
172.447.550.611
1.695.512.272.796
719.716.491.254
11.900.692.882.309
549.285.266.103
317.460.918.173
TOTAL ASET
1.428.233.566.000
1.014.303.374.267
73.647.754.655
1.882.934.081.017
887.284.106.449
3.988.442.112.390
872.458.721.356
153.901.724.876
DEBT TO ASSET
RATIO
0,851632084
0,459134924
2,341518101
0,900462895
0,811145479
2,983794812
0,6295831
2,062750878
2011
TOTAL UTANG
1.349.448.214
448.340.225.267
66.199.148.030
1.784.606.616.024
870.702.000.088
11.025.252.370.786
544.374.697.261
332.377.948.825
TOTAL ASET
1.452.870.714
1.013.575.088.112
13.173.379.520
1.848.394.822.216
1.515.038.439.895
3.683.205.736.554
843.450.156.961
160.639.854.610
DEBT TO ASSET
RATIO
0,92881507
0,442335482
5,025221351
0,965489945
0,57470621
2,993384882
0,645414187
2,069087709
Universitas Sumatera Utara
KODE
PERUSAHAAN
ARGO
HDTX
KARW
MYTX
PBRX
POLY
SSTM
UNTX
KODE
PERUSAHAAN
ARGO
HDTX
KARW
MYTX
PBRX
POLY
SSTM
UNTX
KODE
PERUSAHAAN
ARGO
HDTX
KARW
MYTX
PBRX
POLY
SSTM
UNTX
2012
TOTAL UTANG
1.588.347.551
726.954.645.506
5.678.463.400.000
1.864.250.275.649
1.178.597.390.919
1.201.091.140
525.337.311.071
362.537.970.000
TOTAL ASET
1.809.813.835
1.362.546.557.862
5.808.366.100.000
1.803.323.308.102
2.003.097.631.825
403.252.291
810.275.583.968
167.146.110.000
DEBT TO ASSET
RATIO
0,877630351
0,533526463
0,977635242
1,033785937
0,588387392
2,978510394
0,648343997
2,168988378
2013
TOTAL UTANG
2.018.114.949.000
1.658.609.326.640
618.115.750.000
2.199.024.993.140
1.347.851.980.000
11.813.921.840.000
530.156.259.856
366.430.520.000
TOTAL ASET
2.345.032.586.000
2.378.728.273.722
549.348.870.000
2.095.467.423.419
2.338.425.060.000
3.534.914.040.000
801.866.397.035
188.070.910.000
DEBT TO ASSET
RATIO
0,860591431
0,697267252
1,125178887
1,049419795
0,576393062
3,342067645
0,661152858
1,948363625
2014
TOTAL UTANG
1.675.328.410.000
3.607.059.196.611
635.089.130.000
23.100.840.000
1.618.682.020.000
11.828.132.510.000
514.793.507.583
382.395.700.000
TOTAL ASET
1.458.304.020.000
4.221.696.886.907
536.618.110.000
20.413.040.000
3.664.944.770.000
2.749.762.530.000
773.663.346.934
209.900.370.000
DEBT TO ASSET
RATIO
1,148819716
0,854409801
1,183502976
1,131670736
0,441666143
4,301510542
0,665397307
1,821796217
Universitas Sumatera Utara
LAMPIRAN 5
DATA SAMPEL 2010-2014
2010
Y
X1 X2
X3
0
0
0
-0,08753
0
0
0
0,020734
0
0
0
-0,13715
0
0
0
-0,05371
0
0
0
0,040132
0
0
0
0,083987
0
0
0
0,011368
0
0
0
-0,16431
KODE PERUSAHAAN
ARGO
HDTX
KARW
MYTX
PBRX
POLY
SSTM
UNTX
KODE PERUSAHAAN
Y
ARGO
HDTX
KARW
MYTX
PBRX
POLY
SSTM
0
0
1
0
1
1
0
0
UNTX
KODE PERUSAHAAN
ARGO
HDTX
KARW
MYTX
PBRX
POLY
SSTM
UNTX
Y
X1 X2
0
1
0
0
0
0
0
0
0
0
0
0
0
0
1
0
X1
0
1
1
0
1
0
0
0
0
0
1
0
0
0
0
1
X2
0
1
1
0
0
0
0
0
2011
X3
-0,06767
0,017054
4,285598
-0,0652
0,064931
0,028543
-0,02857
-0,00942
2012
X3
-63,3903
0,002277
0,009626
-0,06997
0,070451
-583,121
-0,01745
-0,13253
X4
0,851632
0,459135
2,341518
0,900463
0,811145
2,983795
0,629583
2,062751
X4
0,928815
0,442335
5,025221
0,96549
0,574706
2,993385
0,645414
2,069088
X4
0,87763
0,533526
0,977635
1,033786
0,588387
2,97851
0,648344
2,168988
Universitas Sumatera Utara
KODE PERUSAHAAN
ARGO
HDTX
KARW
MYTX
PBRX
POLY
SSTM
UNTX
KODE PERUSAHAAN
ARGO
HDTX
KARW
MYTX
PBRX
POLY
SSTM
UNTX
1
0
0
0
0
0
1
1
X1
0
0
1
0
0
0
0
1
X2
0
1
0
0
0
0
0
1
2013
X3
0,034861
-0,09192
-0,0859
-0,02376
0,044686
-0,08504
-0,0165
0,090563
Y
1
0
0
1
0
1
0
0
X1
0
0
1
0
0
0
0
1
X2
1
0
1
1
0
0
0
0
2014
X3
-0,20801
-0,02499
-0,00295
-0,07753
0,027579
-0,2907
-0,0166
0,027938
Y
X4
0,860591
0,697267
1,125179
1,04942
0,576393
3,342068
0,661153
1,948364
X4
1,14882
0,85441
1,183503
1,131671
0,441666
4,301511
0,665397
1,821796
Universitas Sumatera Utara
LAMPIRAN 6
Output SPSS Logistic Regression
Block 0: Beginning Block
Iteration Historya,b,c
Iteration
-2 Log likelihood
Coefficients
Constant
Step 0
1
48,888
-,800
2
48,869
-,847
3
48,869
-,847
a. Constant is included in the model.
b. Initial -2 Log Likelihood: 48,869
c. Estimation terminated at iteration number 3
because parameter estimates changed by less than
,001.
Classification Tablea,b
Observed
Predicted
SWITCH
,00
Percentage
Correct
1,00
,00
28
0
100,0
1,00
12
0
,0
SWITCH
Step 0
Overall Percentage
70,0
a. Constant is included in the model.
b. The cut value is ,500
Variables in the Equation
B
Step 0
Constant
-,847
S.E.
,345
Wald
6,030
df
Sig.
1
,014
Exp(B)
,429
Universitas Sumatera Utara
Variables not in the Equation
Score
df
Sig.
AQUALITY
,008
1
,928
MCHANGE
5,030
1
,025
,554
1
,457
1,494
1
,222
9,399
4
,052
Variables
Step 0
GRWTH
DBR
Overall Statistics
Block 1: Method = Enter
Iteration Historya,b,c,d
Iteration
-2 Log likelihood
Coefficients
Constant
AQUALITY
MCHANGE
GRWTH
DBR
1
40,052
-1,739
-,813
1,985
,003 ,523
2
39,419
-2,100
-1,042
2,348
,005 ,628
3
39,317
-2,131
-1,071
2,383
,008 ,636
4
39,237
-2,120
-1,072
2,377
,012 ,632
5
39,095
-2,088
-1,074
2,359
,026 ,620
6
38,966
-2,062
-1,073
2,347
,050 ,607
7
38,831
-2,046
-1,066
2,345
,099 ,593
8
38,338
-1,953
-1,032
2,333
,391 ,515
9
37,998
-1,902
-1,029
2,339
,815 ,477
10
37,665
-1,922
-1,089
2,376
1,561 ,511
11
36,756
-2,027
-1,406
2,579
5,407 ,684
12
36,675
-2,089
-1,565
2,709
6,944 ,753
13
36,674
-2,093
-1,574
2,718
6,999 ,756
14
36,674
-2,093
-1,574
2,718
6,999 ,756
Step 1
a. Method: Enter
b. Constant is included in the model.
c. Initial -2 Log Likelihood: 48,869
d. Estimation terminated at iteration number 14 because parameter estimates changed by less
than ,001.
Universitas Sumatera Utara
Omnibus Tests of Model Coefficients
Chi-square
Step 1
df
Sig.
Step
12,195
4
,016
Block
12,195
4
,016
Model
12,195
4
,016
Model Summary
Step
-2 Log likelihood
Cox & Snell R
Nagelkerke R
Square
Square
a
1
36,674
,263
,373
a. Estimation terminated at iteration number 14 because
parameter estimates changed by less than ,001.
Hosmer and Lemeshow Test
Step
Chi-square
1
df
11,545
Sig.
8
,173
Contingency Table for Hosmer and Lemeshow Test
SWITCH = ,00
Observed
SWITCH = 1,00
Expected
Observed
Total
Expected
1
4
3,919
0
,081
4
2
4
3,535
0
,465
4
3
4
3,423
0
,577
4
4
3
3,374
1
,626
4
5
4
3,318
0
,682
4
6
3
3,158
1
,842
4
7
1
3,003
3
,997
4
8
2
2,086
2
1,914
4
9
3
1,404
1
2,596
4
10
0
,781
4
3,219
4
Step 1
Universitas Sumatera Utara
Classification Tablea
Observed
Predicted
SWITCH
,00
Percentage
Correct
1,00
,00
25
3
89,3
1,00
6
6
50,0
SWITCH
Step 1
Overall Percentage
77,5
a. The cut value is ,500
Variables in the Equation
B
Step 1a
S.E.
Wald
df
Sig.
Exp(B)
AQUALITY
-1,574
1,342
1,375
1
,241
,207
MCHANGE
2,718
1,083
6,293
1
,012
15,150
6,999
5,671
1,523
1
,217
1095,9
GRWTH
15
DBR
Constant
,756
,482
2,459
1
,117
2,129
-2,093
,806
6,735
1
,009
,123
Variables in the Equation
95% C.I.for EXP(B)
Lower
a
Step 1
Upper
AQUALITY
,015
2,876
MCHANGE
1,812
126,672
GRWTH
,016
73629069,866
DBR
,828
5,474
Constant
a. Variable(s) entered on step 1: AQUALITY, MCHANGE, GRWTH, DBR.
Universitas Sumatera Utara
Correlation Matrix
Constant
Constant
Step 1
AQUALITY
MCHANGE
GRWTH
DBR
1,000
,097
-,483
-,215
-,770
AQUALITY
,097
1,000
-,503
-,390
-,305
MCHANGE
-,483
-,503
1,000
,370
,369
GRWTH
-,215
-,390
,370
1,000
,482
DBR
-,770
-,305
,369
,482
1,000
Descriptive Statistics
N
Minimum
Maximum
Mean
Std. Deviation
AQUALITY
40
,00
1,00
,1750
,38481
MCHANGE
40
,00
1,00
,2000
,40510
GRWTH
40
-583,12
4,29
-16,0852
92,50339
DBR
40
,44
5,03
1,4075
1,10212
SWITCH
40
,00
1,00
,3000
,46410
Valid N (listwise)
40
Universitas Sumatera Utara
Step number: 1
Observed Groups and Predicted Probabilities
4+
1
1
+
I
1
1
I
I
1
1
I
F
I
1
1
I
R 3+
000 1
+
E
I
000 1
I
Q
I
000 1
I
U
I
000 1
I
E 2 +0
0 0000 1
+
N
I0
0 0000 1
I
C
I0
0 0000 1
I
Y
I0
0 0000 1
I
1 +0 00 00 000000 00 0 1
01 0 1
1 0 0 01 1 1
1+
I0 00 00 000000 00 0 1
01 0 1
1 0 0 01 1 1
1I
I0 00 00 000000 00 0 1
01 0 1
1 0 0 01 1 1
1I
I0 00 00 000000 00 0 1
01 0 1
1 0 0 01 1 1
1I
Predicted ---------+---------+---------+---------+---------+---------+---------+---------+---------+--------Prob: 0
,1
,2
,3
,4
,5
,6
,7
,8
,9
1
Group:
00000000000000000000000000000000000000000000000000111111111111111111111
11111111111111111111111111111
Predicted Probability is of Membership for 1,00
The Cut Value is ,50
Symbols: 0 - ,00
1 - 1,00
Each Symbol Represents ,25 Cases.
Universitas Sumatera Utara