LAMPIRAN LAMPIRAN 1 - DATA PERUSAHAAN

  √ X X X

  24 Mulia Industrindo Tbk

  28 Sat Nusa Persada Tbk PTSN √ √ √ √

  27

  27 Asia Pasific Fibers Tbk POLY √ √ √ √

  26

  26 Pelat Timah Nusantara Tbk NIKL √ √ √ √

  25

  25 Apac Citra Centertex Tbk MYTX √ √ √ √

  24

  MLIA √ √ √ √

  23

  29 Ricky Putra Globalindo Tbk RICY √ √ √ √

  23 Krakatau Steel Tbk KRAS √ √ √ √

  22

  22 Keramika Indonesia Assosiasi Tbk KIAS √ √ √ √

  21

  21 Kertas Basuki Rachmat Indonesia Tbk KBRI √ √ √ √

  20

  20 Karwell Indonesia Tbk KARW √ √ √ √

  19

  19 Jakarta Kyoei Steel Work LTD Tbk JKSW √ √ √ √

  28

  29

  ITMA √ √ √ √

  35 Tembaga Mulia Semanan Tbk TBMS √ √ √ √

  39 Surya Intrindo Makmur Tbk SIMM

  38

  38 Unitex Tbk UNTX √ √ √ √

  37

  TPIA √ √ √ √

  37 Chandra Asri Petrochemical

  36

  36 Tirta Mahakam Resources Tbk TIRT √ √ √ √

  35

  34

  30 Bentoel International Investama Tbk

  34 Sumalindo Lestari Jaya Tbk SULI √ √ √ √

  33

  33 Sunson Textile Manufacturer Tbk SSTM √ √ √ √

  32

  32 Siwani Makmur Tbk SIMA √ √ √ √

  31

  31 Schering Plough Indonesia Tbk SCPI √ √ √ √

  30

  RMBA √ √ √ √

  18

  18 Itamaraya Tbk

  

LAMPIRAN

LAMPIRAN 1 - DATA PERUSAHAAN No Nama Perusahaan Kode Perusahaan Kriteria Penentuan Sampel Sampel

  ARGO √ √ √ √

  7

  7 Center Tbk CNTX √ √ √ √

  6

  6 Budi Acid Jaya Tbk BUDI √ √ √ √

  5

  5 Barito Pasific Tbk BRPT √ √ √ √

  4

  4 Primarindo Asia Infrastructure Tbk BIMA √ √ √ √

  3

  3 Argo Pantes Tbk

  8

  2

  2 Asiaplast Industries Tbk APLI √ √ √ √

  1

  AKKU √ √ √ √

  1 Alam Karya Unggul Tbk

  4

  3

  2

  1

  8 Duta Pertiwi Nusantara DPNS √ √ √ √

  9 Ever Shine Textile Industry Tbk ESTI √ √ √ √

  17

  INAF √ √ √ √

  INRU √ √ √ √

  17 Toba Pulp Lestarti Tbk

  16

  INKP √ √ √ √

  16 Indah Kiat Pupl & Paper Tbk

  15

  INCI √ √ √ √

  15 Intan Wijaya International Tbk

  14

  14 Indofarma Tbk

  9

  13

  IKAI √ √ √ √

  13 Inti Keramik Alam Asri Industri Tbk

  12

  12 Pan Asia Indosyntec Tbk HDTX √ √ √ √

  11

  11 Titan Kimia Nusantara Tbk FPNI √ √ √ √

  10

  FASW √ √ √ √

  10 Fajar Surya Wisesa Tbk

• 43 HM Sampoerna Tbk HMSP

• 49 Argha Karya Prima Industry Tbk. AKPI
• 55 ASTRA INTERNATIONAL TBK.
• 56 Astra Otoparts Tbk. AUTO

• 64 Darya-Varia Laboratoria Tbk.
• 65 Ekadharma International Tbk. EKAD
• 71 Gajah Tunggal Tbk. GJTL
• 74 Sumi Indo Kabel Tbk.
• 84 Jaya Pari Steel Tbk.
• 85 Kimia Farma (Persero) Tbk. KAEF
• 91 Lion Metal Works Tbk. LION

  77 INDOFOOD SUKSES MAKMUR TBK.

  

INAI

√ √ √ X -

  

IMAS

√ √ √ X - 76 Indal Aluminium Industry Tbk.

  

IKBI

√ √ √ X - 75 Indomobil Sukses Internasional Tbk.

  X

  

IGAR

√ √ √

  

ICBP

√ √ √ X - 73 Champion Pacific Indonesia Tbk.

  72 INDOFOOD CBP SUKSES MAKMUR TBK.

  √ √ √ X -

  X

  √ √ √ X - 70 GUDANG GARAM TBK.

  

GGRM

√ √ √

  69 Goodyear Indonesia Tbk. GDYR

  √ √ √ X -

  68 Gunawan Dianjaya Steel Tbk. GDST

  √ √ √ X -

  67 Eterindo Wahanatama Tbk. ETWA

  √ √ √ X -

  66 Eratex Djaja Tbk. ERTX

  √ √ √ X -

  X

  

DVLA

√ √ √

  

INDF

√ √ √ X - 78 Indo-Rama Synthetics Tbk.

  

INDR

√ √ √ X - 79 Indospring Tbk.

  

INDS

√ √ √ X -

  87 Kabelindo Murni Tbk. KBLM

  92 Langgeng Makmur Industri Tbk. LMPI

  √ √ √ X -

  X

  

KLBF

√ √ √

  √ √ √ X - 90 KALBE FARMA TBK.

  89 Kedaung Indah Can Tbk. KICI

  √ √ √ X -

  88 Kedawung Setia Industrial Tbk. KDSI

  √ √ √ X -

  √ √ √ X -

  80 INDOCEMENT TUNGGAL PRAKARSA TBK.

  86 KMI Wire and Cable Tbk. KBLI

  √ √ √ X -

  X

  

JPRS

√ √ √

  X

  

JPFA

√ √ √

  √ √ √ X - 83 JAPFA Comfeed Indonesia Tbk.

  82 Jembo Cable Company Tbk. JECC

  

IPOL

√ √ √ X -

  

INTP

√ √ √ X - 81 Indopoly Swakarsa Industry Tbk.

  X

  

DLTA

√ √ √

  √ √ √ X - 63 Delta Djakarta Tbk.

  

SQBb

√ √

  

AISA

√ √ √

  √ √ √ X - 48 Tiga Pilar Sejahtera Food Tbk.

  47 Polychem Indonesia Tbk. ADMG

  √ √ √ X -

  46 Akasha Wira International Tbk. ADES

  X X -

  √ √

  45 Prasidha Aneka Niaga Tbk PSDN

  X X -

  44 Taisho Pharmaceutical Indonesia Tbk

  √ √ √ X -

  √ √ √ X -

  X √

  √ √

  42 Davomas Abadi Tbk DAVO

  X X X -

  

SAIP

√

  41 Surabaya Agung Industri Pulp&Kertas Tbk

  X X X -

  √

  40 Pan Asia Filament Inti Tbk PAFI

  X

  50 Alkindo Naratama Tbk ALDO

  62 Citra Tubindo Tbk. CTBN

  57 Indo Kordsa Tbk. BRAM

  

CPIN

√ √ √ X -

  61 CHAROEN POKPHAND INDONESIA TBK.

  √ √ √ X -

  60 Wilmar Cahaya Indonesia Tbk. CEKA

  √ √ √ X -

  59 Betonjaya Manunggal Tbk. BTON

  √ √ √ X -

  58 Berlina Tbk. BRNA

  √ √ √ X -

  √ √ √ X -

  √ √ √ X -

  X

  

ASII

√ √ √

  X

  

ARNA

√ √ √

  √ √ √ X - 54 Arwana Citramulia Tbk.

  53 Asahimas Flat Glass Tbk. AMFG

  √ √ √ X -

  52 Alumindo Light Metal Industry Tbk. ALMI

  √ √ √ X -

  51 Alakasa Industrindo Tbk. ALKA

  √ √ √ X -

• 97 Martina Berto Tbk. MBTO
• 104 Pan Brothers Tbk. PBRX

  117 Suparma Tbk. SPMA

  120 Mandom Indonesia Tbk. TCID

  √ √ √ X -

  119 Siantar Top Tbk. STTP

  √ √ √ X -

  118 Indo Acidatama Tbk. SRSN

  √ √ √ X -

  √ √ √ X -

  

TKIM

√ √ √

  116 Sorini Agro Asia Corporindo Tbk. SOBI

  √ √ √ X -

  115 Selamat Sempurna Tbk. SMSM

  

SMGR

√ √ √ X -

  114 SEMEN INDONESIA (PERSERO) TBK.

  √ √ √ X -

  √ √ √ X - 121 Pabrik Kertas Tjiwi Kimia Tbk.

  X

  

SKLT

√ √ √

  √ √ √ X -

  

YPAS

√ √ √

  

VOKS

√ √ √ X - 130 Yanaprima Hastapersada Tbk.

  √ √ √ X - 129 Voksel Electric Tbk.

  128 UNILEVER INDONESIA TBK. UNVR

  √ √ √ X -

  127 Nusantara Inti Corpora Tbk. UNIT

  126 Unggul Indah Cahaya Tbk. UNIC

  √ √ √ X -

  

ULTJ

√ √ √ X -

  Tbk.

  125 Ultrajaya Milk Industry & Trading Co.

  √ √ √ X -

  124 Tempo Scan Pacific Tbk. TSPC

  √ √ √ X -

  123 Trias Sentosa Tbk. TRST

  X

  √ √ √ X - 112 Sekar Laut Tbk.

  X

  √ √ √ X -

  √ √ √ X -

  100 Mustika Ratu Tbk. MRAT

  √ √ √ X -

  99 Multi Bintang Indonesia Tbk. MLBI

  √ √ √ X -

  98 Merck Tbk. MERK

  X

  √ √ √ X -

  

MASA

√ √ √

  √ √ √ X - 96 Multistrada Arah Sarana Tbk.

  95 MALINDO FEEDMILL TBK. MAIN

  √ √ √ X -

  94 Multi Prima Sejahtera Tbk. LPIN

  √ √ √ X -

  93 Lionmesh Prima Tbk. LMSH

  101 Mayora Indah Tbk. MYOR

  102 Hanson International Tbk. MYRX

  111 Sierad Produce Tbk. SIPD

  √ √ √ X -

  √ √ √ X -

  110 Sekawan Intipratama Tbk. SIAP

  

SCCO

√ √ √ X -

  109 Supreme Cable Manufacturing & Commerce Tbk.

  √ √ √ X -

  108 Nippon Indosari Corpindo Tbk. ROTI

  107 Pyridam Farma Tbk. PYFA

  √ √ √ X - 103 Nipress Tbk.

  √ √ √ X -

  106 Prima Alloy Steel Universal Tbk. PRAS

  √ √ √ X -

  105 Pelangi Indah Canindo Tbk. PICO

  √ √ √ X -

  X

  

NIPS

√ √ √

• 113 Holcim Indonesia Tbk. SMCB
• 122 Surya Toto Indonesia Tbk. TOTO

• 0.179 -0.93 -2.53 0.50 -0.78 B
• 0.91 -0.11 B
>0.989 -0.815 2
• 3.193 -2.71

• 1.36 -1.21 -1.12 B
• 4.79 -11.12 -0.096 -0.74 -4.19 B

• -0.59

  0.95 5.628
• 2.03 -2.07 -3.15 -3.70 -2.74 B
• 1.17 -3.372 0.92 -0.51 -1.03 B
• 0.10 -1.01 -0.854 -1.89 -0.96 B
• 0.33 0.019 -0.83 -0.38 -0.38 B

  29 Ricky Putra Globalindo Tbk RICY

  3.46 A

  2.99

  3.62

  3.66

  28 Sat Nusa Persada Tbk PTSN

3.553

  27 Asia Pasific Fibers Tbk POLY

  2.25 GA

  1.82

  1.86

  26 Pelat Timah Nusantara Tbk NIKL 3.021 2.281

  0.29 B

  0.32

  0.253 0.461

  0.14

  25 Apac Citra Centertex Tbk MYTX

  0.46 B

  0.24

  24 Mulia Industrindo Tbk MLIA 0.60 0.452 0.562

  1.75 B

  1.56

  23 Krakatau Steel Tbk KRAS 2.086 1.717 1.632

  2.68 GA

  4.74

  22 Keramika Indonesia Assosiasi Tbk KIAS

  2.72 GA

  1.39

  

0.748

1.16 7.577

  2.061 2.087 1.846

  1.85 GA

  1.39

  35 Tembaga Mulia Semanan Tbk TBMS 4.183 4.919

  38 Unitex Tbk UNTX

  2.44 GA

  1.77

  1.95

  3.534 2.524

  37 Chandra Asri Petrochemical TPIA

  1.26 B

  0.66

  1.32

  36 Tirta Mahakam Resources Tbk TIRT 1.60 1.462

  4.09 A

  3.04

  4.22

  34 Sumalindo Lestari Jaya Tbk SULI

  30 Bentoel International Investama Tbk RMBA 3.081 2.763

  1.00 B

  1.05

  1.13

  0.878 0.936

  33 Sunson Textile Manufacturer Tbk SSTM

  32 Siwani Makmur Tbk SIMA

  1.14 B

  0.97

  0.80

  31 Schering Plough Indonesia Tbk SCPI 1.63 1.162

  2.29 GA

  1.32

  2.01

  21 Kertas Basuki Rachmat Indonesia Tbk KBRI

  20 Karwell Indonesia Tbk KARW

  19 Jakarta Kyoei Steel Work LTD Tbk JKSW -1.055 -0.87

  6 Budi Acid Jaya Tbk BUDI 1.854 1.959 1.373

  0.51

  1.837 1.915 1.065

  9 Ever Shine Textile Industry Tbk ESTI

  2.94 GA

  2.39

  4.2

  8 Duta Pertiwi Nusantara DPNS 2.578 2.577

  0.75 B

  0.52

  7 Center Tbk CNTX 0.545 1.501 0.415

  1.61 B

  1.26

  1.30 B

  10 Fajar Surya Wisesa Tbk FASW 1.602 1.454 1.225

  1.32

  1.323 1.115 1.442

  5 Barito Pasific Tbk BRPT

  0.77 B

  4 Primarindo Asia Infrastructure Tbk BIMA 2.00 0.226 1.028 -0.20

  3 Argo Pantes Tbk ARGO 0.375 -0.376 -0.25 -0.78 -0.26 B

  2.23 GA

  1.88

  2 Asiaplast Industries Tbk APLI

2.519

2.25 2.273

  1 Alam Karya Unggul Tbk AKKU

  2010 2011 2012 2013 SCORE Prediksi

  No Nama Perusahaan Kode

  LAMPIRAN II – DATA DISTRIBUSI PREDIKSI KONDISI KEUANGAN

  1.33 B

  1.13

  16.93 A

  15 Intan Wijaya International Tbk

  51.08

  22.56

  ITMA

  18 Itamaraya Tbk

  INRU

  17 Toba Pulp Lestarti Tbk

  0.77 B

  0.76

  INKP 0.781 0.794 0.748

  16 Indah Kiat Pupl & Paper Tbk

  6.42 A

  6.33

  INCI 11.064 4.046 4.224

  2.07 GA

  1.35 B

  1.70

  INAF 2.3 2.128 2.154

  14 Indofarma Tbk

  0.54 B

  0.25

  IKAI 0.821 0.611 0.494

  13 Inti Keramik Alam Asri Industri Tbk

  1.05 B

  0.39

  12 Pan Asia Indosyntec Tbk HDTX 1.135 1.618 1.073

  1.70 B

  1.53

  11 Titan Kimia Nusantara Tbk FPNI

1.434

1.86 1.969

  Keterangan : B = Bangkrut GA = Grey Area A = Aman Data untuk 38 Auditee x 4 Tahun Observasi (2010-2013) = 152 Auditee

  LAMPIRAN 3 - HASIL PENGUJIAN REGRESI LOGISTIK SPSS

  GET FILE='C:\Users\Rifi\Documents\Skripsi.sav'. DATASET NAME DataSet1 WINDOW=FRONT. LOGISTIC REGRESSION VARIABLES PenerimaanOpini /METHOD=ENTER KualitasAudit OpiniAuditThnLalu KondisiKeuangan PertumbuhanPrshn /CLASSPLOT /PRINT=GOODFIT CORR ITER(1) CI(95) /CRITERIA=PIN(0.05) POUT(0.10) ITERATE(20) CUT(0.5).

  Logistic Regression Notes

  Output Created 28-Oct-2014 06:52:23

  Comments Input Data C:\Users\Rifi\Documents\Skripsi.sav

  Active Dataset DataSet1 Filter <none> Weight <none> Split File <none> N of Rows in Working Data 152 File

  Missing Value Handling Definition of Missing User-defined missing values are treated as missing Syntax

LOGISTIC REGRESSION

  VARIABLES PenerimaanOpini /METHOD=ENTER KualitasAudit OpiniAuditThnLalu KondisiKeuangan PertumbuhanPrshn /CLASSPLOT /PRINT=GOODFIT CORR ITER(1) CI(95) /CRITERIA=PIN(0.05) POUT(0.10) ITERATE(20) CUT(0.5).

  Resources Processor Time 00:00:00.016 Elapsed Time 00:00:00.015

1 Block 0: Beginning Block

  Coefficients Constant

  b. The cut value is .500

  78.9 a. Constant is included in the model.

  1 32 .0 Overall Percentage

  1 Step 0 PenerimaanOpini 120 100.0

  Correct

  PenerimaanOpini Percentage

  Observed Predicted

  Classification Table a,b

  c. Estimation terminated at iteration number 4 because parameter estimates changed by less than .001.

  b. Initial -2 Log Likelihood: 156.455

  Step 0 1 157.154 -1.158 2 156.456 -1.315 3 156.455 -1.322 4 156.455 -1.322 a. Constant is included in the model.

  Iteration

  [DataSet1] C:\Users\Rifi\Documents\Skripsi.sav

  Iteration History a,b,c

  1

  Original Value Internal Value _dimension0

  Dependent Variable Encoding

  Total 152 100.0 a. If weight is in effect, see classification table for the total number of cases.

  Unselected Cases .0

  Missing Cases .0 Total 152 100.0

  N Percent Selected Cases Included in Analysis 152 100.0

  a

  Unweighted Cases

  Case Processing Summary

• 2 Log likelihood
• 2 Log likelihood

• .797 165.050 -.247 1.760 13 14.377 -
• .895 163.289 -.251 1.729 14 14.376 -
• .904 164.242 -.251 1.728 15 14.376 -
• .904 165.243 -.251 1.728 16 14.376 -
• .904 166.243 -.251 1.728 17 14.376 -
• .904 167.243 -.251 1.728 18 14.376 -
• .904 168.243 -.251 1.728 19 14.376 -
• .904 169.243 -.251 1.728 20 14.376 -
• .904 170.243 -.251 1.728

  159.950

  165.895

  164.895

  163.895

  162.895

  161.894

  160.893

  161.846

  Iteration History a,b,c,d

  1 1 47.744 -1.984 -.033 3.759 -.001 .000 2 25.398 -3.086 -.100 5.584 -.005 .001 3 18.673 -4.057 -.245 6.876 -.014 .003 4 16.295 -4.962 -.453 7.893 -.037 .010 5 15.397 -5.863 -.599 8.851 -.084 .025 6 15.072 -6.827 -.664 9.849 -.115 .041 7 14.951 -7.857 -.680 10.890 -.121 .054 8 14.903 -8.964 -.682 11.998 -.122 .066 9 14.879 -10.287 -.682 13.322 -.123 .081 10 14.859 -12.484 -.684 15.522 -.125 .105 11 14.790 -23.485 -.691 26.533 -.134 .227 12 14.402 -

  Step

  KondisiKeu angan Pertumbuh anPrshn

  KualitasAu dit OpiniAuditT hnLalu

  Coefficients Consta nt

  Iteration

  166.895 d. Estimation terminated at iteration number 20 because maximum iterations has been reached. Final solution cannot be found.

  c. Initial -2 Log Likelihood: 156.455

  Step

  a. Method: Enter b. Constant is included in the model.

  a. Estimation terminated at iteration number 20 because maximum iterations has been reached. Final solution cannot be found.

  .607 .945

  a

  Nagelkerke R Square 1 14.376

  Cox & Snell R Square

  Model Summary

  Variables in the Equation

  Step 1 Step 142.079 4 .000 Block 142.079 4 .000 Model 142.079 4 .000

  Block 1: Method = Enter Omnibus Tests of Model Coefficients Chi-square df Sig.

  Overall Statistics 140.691 4 .000

  Step 0 Variables KualitasAudit .441 1 .507 OpiniAuditThnLalu 140.675 1 .000 KondisiKeuangan 7.406 1 .006 PertumbuhanPrshn .369 1 .544

  Variables not in the Equation Score df Sig.

  B S.E. Wald df Sig. Exp(B) Step 0 Constant -1.322 .199 44.136 1 .000 .267

• 2 Log likelihood

  Hosmer and Lemeshow Test Step Chi-square df Sig.

  1 1.167 8 .997

  Contingency Table for Hosmer and Lemeshow Test

  PenerimaanOpini = 0 PenerimaanOpini = 1 Observed Expected Observed Expected Total

  Step 1

  1 15 15.000 .000

  15

  2 15 15.000 .000

  15

  3 15 15.000 .000

  15

  4 15 15.000 .000

  15

  5 15 15.000 .000

  15

  6 15 15.000 .000

  15

  7 15 15.000 .000

  15

  8 13 13.293 2 1.707

  15

  9 2 1.198 13 13.802

  15 10 .510 17 16.490

  17

  a Classification Table

  Observed Predicted

  PenerimaanOpini Percentage

  1 Correct Step 1 PenerimaanOpini 118

  2

  98.3

  1 32 100.0 Overall Percentage

  98.7

a. The cut value is .500

  Variables in the Equation

  95% C.I.for

EXP(B)

  B S.E. Wald df Sig. Exp(B) Lower Upper Step KualitasAudit -.904 1.625 .309 1 .578 .405 .017 9.789

  a

1 OpiniAuditThnL 170.24 1650.6 .011 1 .918 8.625E .000 .

  alu

  3

  29

  73 KondisiKeuang -.251 .482 .272 1 .602 .778 .302 2.001 an PertumbuhanP 1.728 2.358 .537 1 .464 5.630 .055 571.84 rshn

  2

• Constant 1650.5 .010 1 .919 .000

  166.89

  40

  5

a. Variable(s) entered on step 1: KualitasAudit, OpiniAuditThnLalu, KondisiKeuangan, PertumbuhanPrshn.

  Correlation Matrix

  KualitasAudi OpiniAuditT KondisiKeua Pertumbuha Constant t hnLalu ngan nPrshn

  Step Constant 1.000 .039 -1.000 .049 -.128

1 KualitasAudit .039 1.000 -.039 .383 -.316

  OpiniAuditThnLal -1.000 -.039 1.000 -.050 .128 u KondisiKeuanga .049 .383 -.050 1.000 -.429 n PertumbuhanPrs -.128 -.316 .128 -.429 1.000 hn

  Step number: 1 Observed Groups and Predicted Probabilities 160 +

• I

  I I

  I F I

  I R 120 +0

• E I0

  I Q I0

  I U I0

  I E 80 +0

• N I0

  I C I0

  I Y I0

  I 40 +0

• I0

  I I0

  I I0

  1 I Predicted ---------+---------+---------+---------+---------+------

• Prob: 0 .1 .2 .3 .4 .5 .6 .7 .8 .9 1 Group: 000000000000000000000000000000000000000000000000001111111111111111 1111111111111111111111111111111111

  Predicted Probability is of Membership for 1 The Cut Value is .50 Symbols: 0 - 0 1 - 1 Each Symbol Represents 10 Cases.