Penyajian Kembali Laporan Keuangan
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Penelitian selanjutnya diharapkan dapat menambah proksi dari fraud diamond agar cakupan variabel penelitian menjadi lebih luas. Penelitian selanjutnya diharapkan dapat menemukan proksi yang tepat untuk tekanan dan rasionalisasi pada fraud diamond yang dapat menyebabkan manajemen laba Non GAAP terjadi.
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Descriptive Statistics
N Minimum Maximum Mean Std. Deviation
NGEM 168 0 1 ,21 ,412 LEV 168 ,006 1,086 ,45683 ,231495 OSHIP 168 ,00 13,33 1,0140 2,63200 ROA 168 -1,100 ,956 ,04123 ,150419 AUDCIND 168 0 1 ,51 ,501 AUDCEXP 168 0 1 ,79 ,412 AUDCSIZE 168 0 1 ,95 ,226 AUDCMEET 168 0 1 ,74 ,438 AUDREPORT 168 0 1 ,93 ,248 DCHANGE 168 0 1 ,22 ,416 BTD 168 -,100 ,190 ,01592 ,023781 BIG 4 168 0 1 ,36 ,481 LN_SIZE 168 23,39 33,00 28,4310 2,04412 Valid N (listwise) 168
Sumber: Data Sekunder yang diolah (2015) Tabel 4.3
Sumber: Output SPSS yang diolah, 2015
Tabel 4.4
Iteration Historya,b,c Iteration -2 Log likelihood Coefficients Constant Step 0 1 175,292 -1,143 2 174,580 -1,293 3 174,579 -1,299 4 174,579 -1,299
Hosmer and Lemeshow Test
Step Chi-square Df Sig.
b. Initial -2 Log Likelihood: 174,579
c. Estimation terminated at iteration number 4 because parameter estimates changed by less than ,001.
Tabel 4.5
Model Summary Step -2 Log
likelihood
Cox & Snell R Square
Nagelkerke R Square 1 157,628a ,096 ,149 a. Estimation terminated at iteration number 5 because parameter estimates changed by less than ,001.
TABEL 4,6
Variables in the Equation
B S.E. Wald df Sig. Exp(B)
Step 1a LEV -,377 ,958 ,155 1 ,694 ,686 OSHIP -,090 ,090 ,985 1 ,321 ,914 ROA ,625 1,368 ,209 1 ,648 1,867 AUDCIND -1,241 ,471 6,934 1 ,008 ,289 AUDCEXP -,105 ,518 ,041 1 ,839 ,900 AUDCSIZE ,870 1,145 ,577 1 ,447 2,387 AUDCMEET ,689 ,535 1,660 1 ,198 1,992 AUDREPORT -,610 ,730 ,699 1 ,403 ,543 DCHANGE ,899 ,447 4,033 1 ,045 2,456 BTD ,956 8,989 ,011 1 ,915 2,602 BIG4 -,471 ,516 ,834 1 ,361 ,624 LN_SIZE ,063 ,136 ,214 1 ,644 1,065 Constant -3,114 3,856 ,652 1 ,419 ,044 a. Variable(s) entered on step 1: LEV, OSHIP, ROA, AUDCIND, AUDCEXP, AUDCSIZE, AUDCMEET, AUDREPORT, DCHANGE, BTD, BIG4, LN_SIZE.
Sumber: Output SPSS yang diolah, 2015
Table 4.7
Table 4.8 Classification Tablea Observed Predicted NGEM Percentage Correct 0 1 Step 1 NGEM 0 128 4 97,0 1 32 4 11,1 Overall Percentage 78,6 a. The cut value is ,500
Constant LEV OSHIP ROA AUDCI ND AUDC EXP AUDC SIZE AUDC MEET AUD REPOR T DCHANG E BTD BIG4 LN_SIZ E Step 1 Constant 1,000 -,006 -,283 ,081 ,080 -,038 -,153 ,102 -,274 -,027 ,233 ,376 -,933 LEV -,006 1,00 0 -,251 ,321 -,212 -,141 ,188 -,136 -,142 -,033 -,059 -,005 -,088 OSHIP -,283 -,251 1,000 -,137 ,166 ,109 -,120 -,062 ,093 -,115 -,129 ,021 ,305 ROA ,081 ,321 -,137 1,00 0 -,162 -,053 ,038 ,030 -,132 ,032 ,080 -,091 -,106 AUDCIND ,080 -,212 ,166 -,162 1,000 ,135 -,122 -,278 ,060 -,056 ,081 -,083 -,063 AUDCEXP -,038 -,141 ,109 -,053 ,135 1,000 -,123 -,134 ,039 -,081 -,128 -,037 -,009 AUDCSIZE -,153 ,188 -,120 ,038 -,122 -,123 1,000 -,055 ,005 -,045 -,051 ,025 -,126 AUDCMEET ,102 -,136 -,062 ,030 -,278 -,134 -,055 1,000 ,086 -,055 ,066 -,076 -,161 AUDREPORT -,274 -,142 ,093 -,132 ,060 ,039 ,005 ,086 1,000 ,033 -,062 -,050 ,102 DCHANGE -,027 -,033 -,115 ,032 -,056 -,081 -,045 -,055 ,033 1,000 ,102 ,078 ,014 BTD ,233 -,059 -,129 ,080 ,081 -,128 -,051 ,066 -,062 ,102 1,00 0 -,036 -,237 BIG4 ,376 -,005 ,021 -,091 -,083 -,037 ,025 -,076 -,050 ,078 -,036 1,00 0 -,397 LN_SIZE -,933 -,088 ,305 -,106 -,063 -,009 -,126 -,161 ,102 ,014 -,237 -,397 1,000
Table 4.9
Variables in the Equation
B S.E. Wald df Sig. Exp(B)
Step 1a LEV -,377 ,958 ,155 1 ,694 ,686 OSHIP -,090 ,090 ,985 1 ,321 ,914 ROA ,625 1,368 ,209 1 ,648 1,867 AUDCIND -1,241 ,471 6,934 1 ,008 ,289 AUDCEXP -,105 ,518 ,041 1 ,839 ,900 AUDCSIZE ,870 1,145 ,577 1 ,447 2,387 AUDCMEET ,689 ,535 1,660 1 ,198 1,992 AUDREPORT -,610 ,730 ,699 1 ,403 ,543 DCHANGE ,899 ,447 4,033 1 ,045 2,456 BTD ,956 8,989 ,011 1 ,915 2,602 BIG4 -,471 ,516 ,834 1 ,361 ,624 LN_SIZE ,063 ,136 ,214 1 ,644 1,065 Constant -3,114 3,856 ,652 1 ,419 ,044 a. Variable(s) entered on step 1: LEV, OSHIP, ROA, AUDCIND, AUDCEXP, AUDCSIZE, AUDCMEET, AUDREPORT, DCHANGE, BTD, BIG4, LN_SIZE.