Pengaruh Reputasi Auditor, Rasio Profitabilitas, Solvabilitas Dan Opini Audit Tahun Sebelumnya Terhadap Penerimaan Opini Audit Going Concern Pada Perusahaan Manufaktur Yang Terdaftar Di BEI

• - 5. Delta Jakarta Tbk. DLTA

  20. Pyridam Farma Tbk PYFA √ √ √

  x -

  SQBI √ √ √

  Taisho Pharmaceutical Indonesia Tbk.

  Sampel 1 22.

  21. Schering Plough Indonesia Tbk SCPI √ √ √ √

  x -

  x -

  x -

  19. Merck Tbk MERK √ √ √

  x -

  18. Kimia Farma (Persero) Tbk KAEF √ √ √

  x -

  17. Kalbe Farma Tbk KLBF √ √ √

  x -

  23. Tempo Scan Pacific Tbk TSPC √ √ √

  24. Gudang Garam Tbk. GGRM √ √ √

  16. Indofarma (Persero) Tbk

  28. Kedaung Indag Can Tbk. KICI √ √ √

  31. Mustika Ratu Tbk. MRAT √ √ √

  x -

  30. Martina Berto Tbk. MBTO √ √ √

  x -

  29. Langgeng Makmur Industry Tbk. LMPI √ √ √

  x -

  x -

  x - 25.

  27. Kedaung Setia Industrial Tbk. KDSI √ √ √

  x -

  RMBA √ √ √

  Bantoel International Investama Tbk.

  x - 26.

  HMSP √ √ √

  Hanjaya Mandala Sampoerna Tbk.

  INAF √ √ √

  x -

  LAMPIRAN LAMPIRAN 1 DATA PERUSAHAAN NO Nama Perusahaan Kode Kriteria Penentuan Sampel Sampel

  3. Cahaya Kalbar Tbk. CEKA √ √ √

  x - 6.

  √ √ √

  √

  x

  4. Davomas Abadi Tbk. DAVO √ √

  x -

  x x -

  ICBP √ √ √

  2. Tiga Pilar Sejahtera Food Tbk. AISA √ √

  x x -

  1. Akasha Wira International Tbk. ADES √ √

  4

  3

  2

  1

  Indofood CBP Sukses Makmur Tbk.

  x - 7. Indofood Sukses Makmur Tbk.

  15. Darya-Varia Laboratoria Tbk DVLA √ √ √

  x -

  x -

  14. Ultra Jaya Milk Tbk. ULTJ √ √ √

  x x -

  13. Siantar Top Tbk. STTP √ √

  x -

  12. Sekar Laut Tbk. SKLT √ √ √

  11. Prasidha Aneka Niaga Tbk. PSDN √ √ √

  INDF √ √ √

  x -

  10. Nippon Indosari Corpindo Tbk. ROTI √ √ √

  x -

  9. Multi Bintang Indonesia Tbk. MLBI √ √ √

  x -

  8. Mayora Indah Tbk. MYOR √ √ √

  x -

  x -

• - 40.

  55. Hanson International Tbk. MYRX √ √ √

  x -

  58. Tembaga Mulia Semanan Tbk. TBMS √ √ √

  x -

  57. Pelangi Indah Canindo Tbk. PICO √ √ √

  x -

  56. Pelat Timah Nusantara Tbk. NIKL √ √ √

  x -

  x -

  Sampel 2

  54. Lionmesh Prima Tbk. LMSH √ √ √

  x -

  53. Lion Metal Works Tbk. LION √ √ √

  x -

  52. Krakatau Steel Tbk. KRAS √ √ √

  x -

  51. Jaya Pari Steel Tbk. JPRS √ √ √

  x -

  59. Barito Pasific Tbk. BRPT √ √ √ √

  60. Budi Acid Jaya Tbk. BUDI √ √ √

  Jakarta Kyoei Steel Work LTD Tbk.

  √ √ √

  69. Alam Karya Unggul Tbk. AKKU √ √ √ √

  x -

  68. Unggul Indah Cahaya Tbk. UNIC √ √ √

  x -

  67. Chandra Asri Petrochemical. TPIA √ √ √

  x -

  66. Indo Acitama Tbk. SRSN √ √ √

  x -

  √

  x -

  x

  INCI √ √

  x - 64. Intan Wijaya International Tbk.

  63. Eterindo Wahanatama Tbk. ETWA √ √ √

  x -

  62. Ekadharma International Tbk. EKAD √ √ √

  x -

  61. Duta Pertiwi Nusantara. DPNS √ √ √

  JKSW √ √ √

  x x 50.

  Sampel 3

  36. Semen Gresik Tbk. SMGR √ √ √

  IKAI √ √

  Inti Keramik Alam Asri Industri Tbk.

  x - 39.

  38. Arwana Citra Mulia Tbk. ARNA √ √ √

  x -

  37. Asahimas Flat Glass Tbk. AMFG √ √ √

  x -

  x -

  √

  35. Holcim Indonesia Tbk. SMCB √ √ √

  x -

  INTP √ √ √

  Indocement Tunggal Prakarsa Tbk.

  x - 34.

  33. Unilever Indonesia Tbk. UNVR √ √ √

  x -

  32. Mandom Indonesia Tbk. TCID √ √ √

  x

  Keramika Indonesia Assosiasi Tbk.

  ITMA √ √

  45. Beton Jaya Manunggal Tbk. BTON √ √ √

  x - 49. Itamaraya Tbk.

  INAI √ √ √

  48. Indal Aluminium Industry Tbk

  x -

  47. Gunawan Dianjaya Steel Tbk. GDST √ √ √

  x -

  46. Citra Turbindo Tbk. CTBN √ √ √

  x -

  x -

  KIAS √ √ √

  44. Alumindo Light Metal Industry Tbk. ALMI √ √ √

  x -

  43. Alaska Industrindo Tbk. ALKA √ √ √

  x -

  42. Surya Toto Indonesia Tbk. TOTO √ √ √

  x -

  41. Mulia Industrindo Tbk. MLIA √ √ √

  x -

• - 65. Sorini Agro Asia Corporindo Tbk. SOBI
• - 74. Champion Pasific Indonesia Tbk.

  70. Argha Karya Prima Industry Tbk. AKPI √ √ √

  x -

  97. Goodyear Indonesia Tbk. GDYR √ √ √

  x -

  96. Indo Kordsa Tbk. BRAM √ √ √

  x -

  95. Astra Auto Part Tbk. AUTO √ √ √

  x -

  94. Astra International Tbk. ASII √ √ √

  93. Pabrik Kertas Tjiwi Kimia Tbk. TKIM √ √ √

  98. Gajah Tunggal Tbk. GJTL √ √ √

  x -

  92. Suparma Tbk. SPMA √ √ √

  × -

  SAIP √ √ √

  Surabaya Agung Industri Pulp & Kertas Tbk.

  Sampel 6 91.

  KBRI √ √ √ √

  x -

  x - 99.

  × - 90.

  x -

  107 Argo Pantes Tbk. ARGO √ √ √ √

  x -

  106 Polychem Indonesia Tbk. ADMG √ √ √

  x -

  105 Selamat Sempurna Tbk. SMSM √ √ √

  x -

  104 Prima alloy steel Universal Tbk. PRAS √ √ √

  103 Nipress Tbk. NIPS √ √ √

  Indomobil Sukses International Tbk.

  x -

  102 Multistrada Arah Sarana Tbk. MASA √ √ √

  x -

  101 Multi Prima Sejahtera Tbk. LPIN √ √ √

  x -

  INDS √ √ √

  x - 100 Indospring Tbk.

  IMAS √ √ √

  Kertas Basuki Rachmat Indonesia Tbk.

  INRU √ √ √

  x -

  x - 75. Indopoly Swakarsa Industry Tbk.

  78. Trias Sentosa Tbk. TRST √ √ √

  Sampel 4

  77. Siwani Makmur Tbk. SIMA √ √ √ √

  x -

  76. Sekawan Intipratama Tbk. SIAP √ √ √

  x -

  IPOL √ √ √

  IGAR √ √ √

  79. Yana Prima Hasta Persada Tbk. YPAS √ √ √

  √

  x

  73. Titan Kimia Nusantara Tbk. FPNI √ √

  x -

  72. Berlina Tbk. BRNA √ √ √

  x -

  71. Asiaplast Industries Tbk APLI √ √ √

  x -

  x - 80.

  × - 89. Toba Pulp Lestari Tbk.

  Sampel 5

  INKP √ √ √

  x - 88. Indah Kiat Pulp & paper Tbk.

  87. Fajar Surya Wisesa Tbk. FASW √ √ √

  x x -

  86. Alkindo Naratama Tbk. ALDO √ √

  x -

  85. Tirta Mahakam Resources Tbk. TIRT √ √ √

  84. Sumalindo Lestari Jaya Tbk. SULI √ √ √ √

  Charoen Pokphand Indonesia Tbk.

  x x -

  83. Siearad Produce Tbk. SIPD √ √

  x -

  82. Malindo Feedmill Tbk. MAIN √ √ √

  x -

  81. Japfa Comfeed Indonesia Tbk. JPFA √ √ √

  x -

  CPIN √ √ √

  Sampel 7

  108 Centex Tbk – Saham Seri B. CNTB √ √ √

  126 Jembo Cable Company Tbk. JECC √ √ √

  122 Unitex Tbk. UNTX √ √ √ √

  Sampel 13

  123 Primarindo Asia Infrastructure Tbk.

  BIMA √ √ √

  x -

  124 Surya Intrindo Makmur Tbk. SIMM √ √ √ √

  Sampel 14 125 Sumi Indo Kabel Tbk.

  IKBI √ √ √

  x -

  x -

  121 Nusantara Inti Corpora Tbk. UNIT √ √ √

  127 KMI Wire and Cable Tbk. KBLI √ √ √

  x -

  128 Kabelindo Murni Tbk. KBLM √ √ √

  x -

  129 Supreme Cable Manufacturing and Commerce Tbk.

  SCCO √ √ √

  x - 130 Voksel Electric Tbk.

  VOKS √ √ √

  x -

  131 Sat Nusa Persada Tbk. PTSN √ √ √ √

  x -

  x -

  x -

  114 Karwell Indonesia Tbk. KARW √ √ √ √

  109 Centex Tbk. CNTX √ √ √ √

  Sampel 8

  110 Eratex Djaya Tbk. ERTX √ √ √ √

  Sampel 9

  111 Ever Shine Textile Industry Tbk. ESTI √ √ √

  x -

  112 Pan Asia Indosyntec Tbk. HDTX √ √ √

  x - 113 Indo Rama Synthetic Tbk.

  INDR √ √ √

  x -

  Sampel 10

  120 Sunson Textile Manufacturer Tbk. SSTM √ √ √

  115 Apac Citra Centertex Tbk. MYTX √ √ √ √

  Sampel 11

  116 Pan Asia Filament Inti Tbk. PAFI √ √ √ √

  Sampel 12

  117 Pan Brothers Tbk. PBRX √ √ √

  x -

  118 Asia Pasific Fibers Tbk. POLY √ √ √

  x -

  119 Ricky Putra Globalindo Tbk. RICY √ √ √

  x -

  Sampel 15

  LAMPIRAN 2 HASIL REGRESI LOGISTIK PENGUJIAN

Coefficients

^a

  Model Unstandardized Coefficients Standardized Coefficients

  B Std. Error Beta t Sig.

1 (Constant) .175 .096 1.821 .076

Reputasi Auditor -.076 .123 -.072 -.616 .541

  ROA .002 .001 .227 2.121 .040 DER .005 .004 .139 1.289 .205 Opini Audit Tahun Sebelumnya

  .673 .117 .671 5.772 .000

a. Dependent Variable: Going Concern Opinion Audit

  Logistic Regression Case Processing Summary Unweighted Cases ^a

N Percent

Selected Cases Included in Analysis

  45 100.0 Missing Cases .0 Total 45 100.0 Unselected Cases .0 Total 45 100.0

  _a Case Processing Summary Unweighted Cases N Percent Selected Cases Included in Analysis

  45 100.0 Missing Cases .0 Total 45 100.0 Unselected Cases .0 Total 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 .00

  1.00

1 Variables not in the Equation Score df Sig.

  Step 0 Variables RA 4.447 1 .035 ROA 1.208 1 .272 DER 1.307 1 .253 OS 21.369 1 .000 Overall Statistics 24.570 4 .000

  Chi-Square Test Test Statistics Opini Audit Tahun Going Concern

  Reputasi Auditor ROA DER Sebelumnya Opinion Audit _{a b c a a} Chi-Square 5.000 .000 .956 .200 .022 df

  1

  44

  43

  1

  1 Asymp. Sig. .025 1.000 1.000 .655 .881

  a. 0 cells (,0%) have expected frequencies less than 5. The minimum expected cell frequency is 22,5.

  b. 45 cells (100,0%) have expected frequencies less than 5. The minimum expected cell frequency is 1,0.

  c. 44 cells (100,0%) have expected frequencies less than 5. The minimum expected cell frequency is 1,0.

  Variables in the Equation 95% C.I.for EXP(B) _a Lower Upper Step 1 RA .054 3.361

  ROA .994 1.031 DER .977 1.193 OS 5.896 322.402

  Variables in the Equation 95% C.I.for EXP(B) _a Lower Upper Step 1 RA .054 3.361

  ROA .994 1.031 DER .977 1.193 OS 5.896 322.402

a. Variable(s) entered on step 1: RA, ROA, DER, OS.

  Correlation Matrix Constant RA ROA DER OS Step 1 Constant 1.000 -.475 -.062 -.221 -.714

  RA -.475 1.000 -.025 -.411 .097 ROA -.062 -.025 1.000 .129 .153 DER -.221 -.411 .129 1.000 .370 OS -.714 .097 .153 .370 1.000