BAB V SIMPULAN DAN SARAN
5.2 Saran
Dalam penelitian ini terdapat beberapa keterbatasan. Adapun keterbatasan dalam penelitian ini adalah :
1. Variabel independen dalam penelitian ini hanya melakukan pengujian mengenai pengaruh profitabilitas, leverage keuangan, dan likuiditas terhadap ketepatan waktu pelaporan keuangan.
2. Analisis data yang digunakan hanya menggunakan perusahaan manufaktur saja dan tidak mengikutsertakan perusahaan selain manufaktur.
LAMPIRAN 1
POPULASI DAN SAMPEL PENELITIAN
NO
Kode
Nama Emiten
Kriteria Sampel
Emiten 1 2 4 5
Food & Beverages
1 ADES PT Akasha Wira International Tbk v v v v 1 2 AISA PT Tiga Pilar Sejahtera Food Tbk v v v - - 3 AQUA PT Aqua Golden Mississippi Tbk - - v v -
4 CEKA PT Cahaya Kalbar Tbk v v v - -
5 DAVO PT Davomas Abadi Tbk - - v v -
6 DLTA PT Delta Djakarta Tbk v v v v 2
7 FAST PT Fast Food Indonesia Tbk v v v - - 8 INDF PT Indofood Sukses Makmur Tbk v v v - - 9 MLBI PT Multi Bintang Indonesia Tbk v v v - -
10 MYOR PT Mayora Indah Tbk v v v - -
11 PSDN PT Prasidha Aneka Niaga Tbk v v v - - 12 PTSP PT Pioneerindo Gourmet International Tbk v v v v 3
13 SIPD PT Sierad Produce Tbk v v v - -
14 SKBM PT Sekar Bumi Tbk - - v v -
15 SKLT PT Sekar Laut Tbk v v v - -
16 SMAR PT SMART Tbk v v v - -
17 STTP PT Siantar Top Tbk v v v - -
18 TBLA PT Tunas Baru Lampung Tbk v - v v -
19 ULTJ PT Ultra Jaya Milk Tbk v v v - -
Tabacco Manufacturers
20 BATI PT BAT Indonesia Tbk - - v v -
21 GGRM PT Gudang Garam Tbk v - v v -
22 HMSP PT HM Sampoerna Tbk v v v - -
23 RMBA PT Bentoel International Investama Tbk v v v v 4 Textile Mill Products
24 SSTM PT Sunson Textile Manufacture Tbk v - v v - 25 TFCO PT Tifico Fiber Indonesia Tbk v v - - -
Apparel & Other Textile Products
26 ARGO PT Argo Pantes Tbk v - v v -
27 BATA PT Sepatu Bata Tbk v v v - -
28 BIMA PT Primarindo Asia Infrastructure Tbk v v v - - 29 CNTX PT Century Textile Industry (CENTEX) Tbk v v - v - 30 DOID PT Delta Dunia Makmur Tbk v - v v -
31 ERTX PT Eratex Djaja Tbk v - v v -
32 ESTI PT Ever Shine Textile Industry Tbk v v v - - 33 FMII PT Fortune Mate Indonesia Tbk v v - - -
34 HDTX PT Panasia Indosyntec Tbk v - v v - 35 INDR PT Indorama Syntetics Tbk v v v - - 36 KARW PT Karwell Indonesia Tbk v v v - - 37 MYRX PT Hanson International Tbk v v v - - 38 MYTX PT Apac Citra Centertex Tbk v - v v - 39 PAFI PT Panasia Filament Inti Tbk v v v - -
40 PBRX PT Pan Brothers Tex Tbk v v v - -
41 RDTX PT Roda Vivatex Tbk v v v - -
42 RICY PT Ricky Putra Globalindo Tbk v v v - - 43 SIMM PT Surya Intrindo Makmur Tbk v v v - -
44 SRSN PT Indo Acidatama Tbk v v v - -
45 UNTX PT Unitex Tbk v v v - -
Lumber & Wood Products
46 BRPT PT Barito Pacific Tbk v v v - -
47 DSUC PT Daya Sakti Unggul Corporation Tbk - - v v - 48 SULI PT Sumalindo Lestari Jaya Tbk v v v - - 49 TIRT PT Tirta Mahakam Resources Tbk v - v v -
Paper & Allied Products
50 FASW PT Fajar Surya Wisesa Tbk v v v v 5 51 INKP PT Indah Kiat Pulp & Paper Tbk v - v v - 52 INRU PT Toba Pulp Lestari Tbk v - v v - 53 KBRI PT Kertas Basuki Rachmat Indonesia Tbk v v v - - 54 SAIP PT Surabaya Agung Industry Pulp & Kertas Tbk v v v - -
55 SPMA PT Suparma Tbk v v v - -
56 TKIM PT Pabrik Kertas Tjiwi Kimia Tbk v - v v - Chemical & Allied Products
57 AKRA PT AKR Corporindo Tbk v v v - -
58 BUDI PT Budi Acid Jaya Tbk v v v - -
59 CLPI PT Colorpak Indonesia Tbk v - v v - 60 ETWA PT Eterindo Wahanatama Tbk v - v v -
61 LTLS PT Lautan Luas Tbk v v v - -
62 POLY PT Asia Pacific Fibers Tbk v v v - - 63 SOBI PT Sorini Agro Asia Corporindo Tbk v v v - - 64 TPIA PT Tri Polyta Indonesia Tbk v v v v 6 65 UNIC PT Unggul Indah Cahaya Tbk v - v v -
Adhesive
66 DPNS PT Duta Pertiwi Nusantara Tbk v v v - - 67 EKAD PT Ekadharma International Tbk v v v - - 68 INCI PT Intanwijaya Internasional Tbk v v v - - 69 KKGI PT Resource Alam Indonesia Tbk v - v v -
Plastics & Glass Products
70 AKKU PT Aneka Kemasindo Utama Tb v v v - - 71 AKPI PT Argha Karya Prima Industry Tbk v - v v - 72 AMFG PT Asahimas Flat Glass Tbk v - v v - 73 APLI PT Asiaplast Industries Tbk v v v - -
74 BRNA PT Berlina Tbk v v v - -
75 DYNA PT Dynaplast Tbk v v v - -
77 IGAR PT Kageo Igar Jaya Tbk v v v v 7 78 LAPD PT Leyand International Tbk v - v v - 79 LMPI PT Langgeng Makmur Industry Tbk v v v v 8 80 SIAP PT Sekawan Inti Pratama Tbk v v v - -
81 SIMA PT Siwani Makmur Tbk v - v v -
82 TALF PT Tunas Alfin Tbk - - v v -
83 TRST PT Trias Sentosa Tbk v v v - -
84 YPAS PT Yanaprima Hastapersada Tbk v v v v 9 Cement
85 INTP PT Indocement Tunggal Prakasa Tbk v v v - -
86 SMCB PT Holcim Indonesia Tbk v v v v 10
87 SMGR PT Semen Gresik (Persero) Tb v v v v 11 Metal & Allied Products
88 ALMI PT Alumindo Light Metal Industry Tbk v - v v - 89 BTON PT Betonjaya Manunggal Tbk v v v - -
90 CTBN PT Citra Tubindo Tbk v v - v -
91 INAI PT Indal Aluminium Industry Tbk v v v - - 92 ITMA PT Itamaraya Gold Industri Tbk v - v v - 93 JKSW PT Jakarta Kyoei Steel Works Tbk v v v - -
94 JPRS PT Jaya Pari Steel Tbk v v v - -
95 LION PT Lion Metal Works Tbk v v v - -
96 LMSH PT Lionmesh Prima Tbk v v v - -
97 PICO PT Pelangi Indah Canindo Tbk v v v - - 98 TBMS PT Tembaga Mulia Semanan Tbk v - v v -
99 TIRA PT Tira Austenite Tbk v v v v 12
Fabricated Metal Products
100 KDSI PT Kedawung Setia Industrial Tbk v v v - - 101 KICI PT Kedaung Indah Can Tbk v v v v 13
Stone, Clay, Glass & Concrete Products
102 ARNA PT Arwana Citramulia Tbk v v v v 14 103 IKAI PT Intikeramik Alamasri Industry Tbk - - v v - 104 KIAS PT Keramika Indonesia Assosiasi Tbk v v v - - 105 MLIA PT Mulia Industrindo Tbk v v v - - 106 TOTO PT Surya Toto Indonesia Tbk v v v - -
Cables
107 IKBI PT Sumi Indo Kabel Tbk v v v - -
108 JECC PT Jembo Cable Company Tbk v - v v - 109 KBLI PT KMI Wire and Cable Tbk v - v v -
110 KBLM PT Kabelindo Murni Tbk v v v v 15
111 SCCO PT Supreme Cable Manufacturing & Commerce Tbk v - v v -
112 VOKS PT Voksel Electric Tbk v - v v -
Electronic & Office Equipment
113 ASGR PT Astra‐Graphia Tbk v v v - -
114 MLPL PT Multipolar Tbk v v v - -
115 MTDL PT Metrodata Electronics Tbk v v v - -
116 MYOH PT Myoh Technology Tbk v v v - -
117
PTSN PT Sat Nusapersada Tbk
Automotive & Allied Products
118 ADMG PT Polychem Indonesia Tbk v v v - - 119 ASII PT Astra International Tbk v v v - -
120 AUTO PT Astra Otoparts Tbk v v v - -
121 BRAM PT Indo Kordsa Tbk v v v v 16
122 GDYR PT Goodyear Indonesia Tbk v v - v -
123 GJTL PT Gajah Tunggal Tbk v v v - -
124 HEXA PT Hexindo Adiperkasa Tbk v - v v - 125 IMAS PT Indomobil Sukses Internasional Tbk v - v v -
126 INDS PT Indospring Tbk v v v - -
127 INTA PT Intraco Penta Tbk v v v - -
128 LPIN PT Multi Prima Sejahtera Tbk v v v v 17 129 MASA PT Multistrada Arah Sarana Tbk v v v - -
130 NIPS PT Nipress Tbk v v v - -
131 PRAS PT Prima Alloy Steel Tbk v v v v 18 132 SMSM PT Selamat Sempurna Tbk v v v - - 133 SQMI PT Allbond Makmur Usaha Tbk v v v - - 134 SUGI PT Sugi Samapersada Tbk v v v - -
135 TURI PT Tunas Ridean Tbk v v v - -
136 UNTR PT United Tractor Tbk v v v - -
137 UNVR PT Unilever Indonesia Tbk v v v - - Photographic Equipment
138 INTD PT Inter Delta Tbk v v v - -
139 KONI PT Perdana Bangun Pusaka Tbk v v v - - 140 MDRN PT Modern Internasional Tbk v v v - -
Pharmaceuticals
141 DVLA PT Darya‐Varia Laboratoria Tbk v v v - - 142 INAF PT Indofarma (Persero) Tbk v v v - - 143 KAEF PT Kimia Farma (Persero) Tbk v v v - -
144 KLBF PT Kalbe Farma Tbk v v v - -
145 MERK PT Merck Tbk v v v - -
146 PYFA PT Pyridam Farma Tbk v v v v 19
147 SCPI PT Schering‐Plough Indonesia Tbk v v v - - 148 SQBI PT Taisho Pharmaceutical Indonesia Tbk v v v - - 149 TSPC PT Tempo Scan Pacific Tbk v v v - -
Consumer Goods
150 MRAT PT Mustika Ratu Tbk v v v - -
151 PROD PT Sara Lee Body Care Indonesia Tbk - - v v - 152 TCID PT Mandom Indonesia Tbk v v v - -
Transportation Services
153 APOL PT Arpeni Pratama Ocean Line Tbk v v v - - 154 BLTA PT Berlian Laju Tanker Tbk v v - v - 155 CMPP PT Centris Multi Persada Pratama Tbk v v v v 20 156 HITS PT Humpuss Intermoda Transportasi Tbk v v v - - 157 IATA PT Indonesia Air Transport Tbk v v v - - 158 JASS PT Jasa Angkasa Semesta Tbk - - v v - 159 MIRA PT Mitra International Resources Tbk v v v - - 160 PDES PT Destinasi Tirta Nusantara Tbk v v v - -
161 RIGS PT Rig Tenders Indonesia Tbk v v - v -
162 SAFE PT Steady Safe Tbk v v v - -
163 SMDR PT Samudera Indonesia Tbk v v v - - 164 TMAS PT Pelayaran Tempuran Emas Tbk v v v - -
165 TRAM PT Trada Maritime Tbk v v v - -
166 WEHA PT Panorama Transportasi Tbk - - v v -
167 ZBRA PT Zebra Nusantara Tbk v v v v 21
Telecommunication
168 BTEL PT Bakrie Telecom Tbk v v v - -
169 EXCL PT XL Axiata Tbk v v v - -
170 FREN PT Mobile‐8 Telecom Tbk v v v - - 171 IATG PT Infoasia Teknologi Global Tbk - - v v -
172 ISAT PT INDOSAT Tbk v v v - -
173 TLKM PT Telekomunikasi Indonesia (Persero) Tbk v v v - - Whole Sale & Retail Trade
174 ACES PT Ace Hardware Indonesia Tbk v v v v 22 175 AIMS PT Akbar Indo Makmur Stimec Tbk v v v - -
176 ALFA PT Alfa Retalindo Tbk v v v - -
177 AMRT PT Sumber Alfaria Trijaya Tbk v v v - - 178 CSAP PT Catur Sentosa Adiprana Tbk v v v - - 179 EPMT PT Enseval Putera Megatrading Tbk v v v - -
180 FISH PT FKS Multi Agro Tbk v v v - -
181 HERO PT Hero Supermarket Tbk v v v - - 182 KOIN PT Kokoh Inti Arebama Tbk v v v - - 183 MACO PT Courts Indonesia Tbk - - v - - 184 MAPI PT Mitra Adiperkasa Tbk v v v - - 185 META PT Nusantara Infrastructure Tbk v v v v 23
186 MICE PT Multi Indocitra Tbk v v v - -
187 MPPA PT Matahari Putra Prima Tbk v v v - - 188 OKAS PT Ancora Indonesia Resources Tbk v v v - - 189 RALS PT Ramayana Lestari Sentosa Tbk v v v - - 190 RIMO PT Rimo Catur Lestari Tbk v v v - - 191 SDPC PT Millennium Pharmacon International Tbk v - v v -
192 SING PT Singleterra Tbk - - v v -
193 TGKA PT Tigaraksa Satria Tbk v v v - - 194 TKGA PT Toko Gunung Agung Tbk v v v - -
195 TMPI PT AGIS Tb v v v v 24
196 TRIL PT Triwira Insanlestari Tbk - - v v -
197 TRIO PT Trikomsel Oke Tbk v - v v -
198 WICO PT Wicaksana Overseas International Tbk v v v - - Sumber : Diolah dari IDX, IDXFact Book, dan ICMD
LAMPIRAN 2
DATA DAN INFORMASI TAHUN PENGAMATAN 2008
NO
Kode
Nama Emiten
Penyampaian LK Data dan Informasi
Emiten Tanggal Kode ROA DER CAR
1 ADES PT Akasha Wira International Tbk 31-Mar-09 1 (0.0822) 2.22 0.51 2 DLTA PT Delta Djakarta Tbk 30-Mar-09 1 0.1189 0.34 3.79 3 PTSP PT Pioneerindo Gourmet International Tbk 27-Mar-09 1 0.0524 15.28 1.09 4 RMBA PT Bentoel International Investama Tbk 27-Feb-09 1 0.0537 1.58 2.48 5 FASW PT Fajar Surya Wisesa Tbk 31-Mar-09 1 0.0098 1.84 2.08 6 TPIA PT Tri Polyta Indonesia Tbk 25-Mar-09 1 (0.0058) 0.68 4.43 7 IGAR PT Kageo Igar Jaya Tbk 23-Mar-09 1 0.024 0.38 4.07 8 LMPI PT Langgeng Makmur Industry Tbk 27-Mar-09 1 0.0046 0.43 2.35 9 YPAS PT Yanaprima Hastapersada Tbk 30-Mar-09 1 0.1035 0.52 1.42 10 SMCB PT Holcim Indonesia Tbk 10-Mar-09 1 0.0368 2.02 1.68 11 SMGR PT Semen Gresik (Persero) Tb 16-Mar-09 1 0.238 0.3 3.39 12 TIRA PT Tira Austenite Tbk 31-Mar-09 1 0.0058 1.94 1.16 13 KICI PT Kedaung Indah Can Tbk 25-Mar-09 1 0.0355 0.31 6.46 14 ARNA PT Arwana Citramulia Tbk 27-Mar-09 1 0.0738 1.58 0.76 15 KBLM PT Kabelindo Murni Tbk 31-Mar-09 1 0.0087 1.06 1.08 16 BRAM PT Indo Kordsa Tbk 27-Mar-09 1 0.0567 0.48 2.19 17 LPIN PT Multi Prima Sejahtera Tbk 30-Apr-09 0 0.026 1.21 1.3 18 PRAS PT Prima Alloy Steel Tbk 31-Mar-09 1 (0.026) 3.84 1.01 19 PYFA PT Pyridam Farma Tbk 25-Mar-09 1 0.0234 0.42 1.64 20 CMPP PT Centris Multi Persada Pratama Tbk 01-Apr-09 0 (0.1048) 1.25 0.67 21 ZBRA PT Zebra Nusantara Tbk 13-Apr-09 0 (0.092) 0.7 0.36 22 ACES PT Ace Hardware Indonesia Tbk 31-Mar-09 1 0.1653 0.17 6.74 23 META PT Nusantara Infrastructure Tbk 16-Mar-09 1 0.0041 3.22 1.77
24 TMPI PT AGIS Tbk 17-Jun-09 0 0.0015 0.41 3.14
LAMPIRAN 3
DATA DAN INFORMASI TAHUN PENGAMATAN 2009
NO
Kode
Nama Emiten
Penyampaian LK Data dan Informasi
Emiten Tanggal Kode ROA DER CAR
1 ADES PT Akasha Wira International Tbk 05-Apr-10 0 0.0915 0.43 2.48 2 DLTA PT Delta Djakarta Tbk 30-Mar-10 1 0.17 0.27 4.7 3 PTSP PT Pioneerindo Gourmet International Tbk 31-Mar-10 1 0.6414 4.06 1.17 4 RMBA PT Bentoel International Investama Tbk 30-Mar-10 1 0.0058 1.45 2.66 5 FASW PT Fajar Surya Wisesa Tbk 09-Mar-10 1 0.0754 1.32 2.31 6 TPIA PT Tri Polyta Indonesia Tbk 02-Mar-10 1 0.1757 0.54 3.23 7 IGAR PT Kageo Igar Jaya Tbk 15-Mar-10 1 0.0778 0.29 5.69 8 LMPI PT Langgeng Makmur Industry Tbk 29-Mar-10 1 0.0111 0.36 2.78 9 YPAS PT Yanaprima Hastapersada Tbk 29-Mar-10 1 0.097 0.55 1.45 10 SMCB PT Holcim Indonesia Tbk 19-Feb-10 1 0.1233 1.19 1.27 11 SMGR PT Semen Gresik (Persero) Tb 26-Mar-10 1 0.2568 0.26 3.58 12 TIRA PT Tira Austenite Tbk 06-Apr-10 0 0.0109 1.51 1.23 13 KICI PT Kedaung Indah Can Tbk 27-Mar-10 1 (0.0619) 0.39 5.53 14 ARNA PT Arwana Citramulia Tbk 18-Mar-10 1 0.0800 1.38 0.79 15 KBLM PT Kabelindo Murni Tbk 01-Apr-10 0 0.0050 0.59 1.03 16 BRAM PT Indo Kordsa Tbk 31-Mar-10 1 0.0534 0.23 3.44 17 LPIN PT Multi Prima Sejahtera Tbk 06-Apr-10 0 0.0740 0.49 2.27 18 PRAS PT Prima Alloy Steel Tbk 30-Mar-10 1 (0.0861) 4.36 2.03 19 PYFA PT Pyridam Farma Tbk 30-Mar-10 1 0.0378 0.37 2.1 20 CMPP PT Centris Multi Persada Pratama Tbk 31-Mar-10 1 (0.1541) 1.44 0.32 21 ZBRA PT Zebra Nusantara Tbk 12-Apr-10 0 (0.1085) 0.88 0.34 22 ACES PT Ace Hardware Indonesia Tbk 31-Mar-10 1 0.1591 0.12 10.6 23 META PT Nusantara Infrastructure Tbk 09-Apr-10 0 (0.0288) 2.69 6.51
24 TMPI PT AGIS Tbk 20-Apr-10 0 (0.0023) 0.29 1.18
LAMPIRAN 4
DATA DAN INFORMASI TAHUN PENGAMATAN 2010
NO
Kode
Nama Emiten
Penyampaian LK Data dan Informasi
Emiten Tanggal Kode ROA DER CAR
1 ADES PT Akasha Wira International Tbk 01-Apr-11 0 0.1 2.25 1.51 2 DLTA PT Delta Djakarta Tbk 31-Mar-11 1 0.197 0.2 6.33 3 PTSP PT Pioneerindo Gourmet International Tbk 31-Mar-11 1 0.4329 1.86 1.24 4 RMBA PT Bentoel International Investama Tbk 30-Mar-11 1 0.0445 1.3 2.5 5 FASW PT Fajar Surya Wisesa Tbk 28-Mar-11 1 0.063 1.48 0.8 6 TPIA PT Tri Polyta Indonesia Tbk 24-Mar-11 1 0.1159 0.46 2.08 7 IGAR PT Kageo Igar Jaya Tbk 01-Apr-11 0 0.0925 0.23 7.04 8 LMPI PT Langgeng Makmur Industry Tbk 29-Mar-11 1 0.007 0.35 4.11 9 YPAS PT Yanaprima Hastapersada Tbk 30-Mar-11 1 0.1055 0.53 1.47 10 SMCB PT Holcim Indonesia Tbk 30-Mar-11 1 0.08 0.53 1.66 11 SMGR PT Semen Gresik (Persero) Tb 28-Mar-11 1 0.2334 0.29 2.92 12 TIRA PT Tira Austenite Tbk 30-Mar-11 1 0.0181 1.35 1.44 13 KICI PT Kedaung Indah Can Tbk 29-Mar-11 1 0.0379 0.34 7.34 14 ARNA PT Arwana Citramulia Tbk 23-Mar-11 1 0.09 1.12 0.97 15 KBLM PT Kabelindo Murni Tbk 31-Mar-11 1 0.009 0.77 1.02 16 BRAM PT Indo Kordsa Tbk 31-Mar-11 1 0.0898 0.26 4.02 17 LPIN PT Multi Prima Sejahtera Tbk 28-Mar-11 1 0.09 0.41 2.52 18 PRAS PT Prima Alloy Steel Tbk 31-Mar-11 1 0 2.33 1.45 19 PYFA PT Pyridam Farma Tbk 31-Mar-11 1 0.0417 0.3 3.01 20 CMPP PT Centris Multi Persada Pratama Tbk 01-Apr-11 0 0.0035 1.32 0.34 21 ZBRA PT Zebra Nusantara Tbk 31-Mar-11 1 (0.15) 1.22 0.29 22 ACES PT Ace Hardware Indonesia Tbk 28-Apr-11 0 0.149 0.14 7.8 23 META PT Nusantara Infrastructure Tbk 05-Mei-11 0 (0.0181) 0.87 14.99
24 TMPI PT AGIS Tbk 10-Mei-11 0 0.0035 0.48 1.08
LAMPIRAN 5
Statistik Deskriptif dan Frekuensi
Descriptives
Descriptive Statistics
N Minimum Maximum Mean Std. Deviation Profitabilitas 72 -.1541 .6414 .059335 .1175755 Leverage 72 .12 15.28 1.2226 1.92522 Likuiditas 72 .29 14.99 2.8082 2.56961 Valid N (listwise) 72 Frequencies
Ketepatan Waktu Pelaporan Keuangan Frequency Percent Valid
Percent
Cumulative Percent
Valid Tidak Tepat 18 25.0 25.0 25.0
Tepat 54 75.0 75.0 100.0
LAMPIRAN 6 Regresi Logistik
Logistic Regression
Case Processing Summary
Unweighted Casesa N Percent
Selected Cases Included in
Analysis 72 100.0
Missing Cases 0 .0
Total 72 100.0
Unselected Cases 0 .0
Total 72 100.0
a. If weight is in effect, see classification table for the total number of cases.
Dependent Variable Encoding Original Value Internal Value Tidak Tepat 0 Tepat 1
Block 0: Beginning Block
Iteration Historya,b,c
Iteration -2 Log likelihood Coefficients Constant Step 0 1 81.110 1.000 2 80.976 1.096 3 80.976 1.099 4 80.976 1.099
a. Constant is included in the model. b. Initial -2 Log Likelihood: 80,976 c. Estimation terminated at iteration number 4 because parameter estimates changed by less than ,001.
Variables in the Equation
B S.E. Wald df Sig. Exp(B)
Step 0 Constant 1.099 .272 16.294 1 .000 3.000
Classification Tablea,b
Observed
Predicted Ketepatan Waktu Pelaporan
Keuangan Percentage
Correct Tidak Tepat Tepat
Step 0 Ketepatan Waktu Pelaporan Keuangan
Tidak Tepat 0 18 .0
Tepat 0 54 100.0
Overall Percentage 75.0
a. Constant is included in the model. b. The cut value is ,500
Variables not in the Equation
Score df Sig.
Step 0 Variables ROA 4.876 1 .027
DER .332 1 .564
CAR .119 1 .730
Overall Statistics 5.500 3 .139
Block 1: Method = Enter
Iteration Historya,b,c,d
Iteration -2 Log likelihood
Coefficients
Constant ROA DER CAR
Step 1 1 75.533 .820 3.991 .051 -.042 2 72.761 .805 8.232 .135 -.077 3 72.410 .725 10.013 .228 -.085 4 72.393 .683 10.288 .267 -.084 5 72.393 .680 10.300 .270 -.084 6 72.393 .680 10.300 .270 -.084 a. Method: Enter
b. Constant is included in the model. c. Initial -2 Log Likelihood: 80,976
d. Estimation terminated at iteration number 6 because parameter estimates changed by less than ,001.
Omnibus Tests of Model Coefficients
Chi-square df Sig.
Step 1 Step 8.584 3 .035
Block 8.584 3 .035
Model Summary Step -2 Log
likelihood
Cox & Snell R Square
Nagelkerke R Square
1 72.393a .112 .166
a. Estimation terminated at iteration number 6 because parameter estimates changed by less than ,001.
Hosmer and Lemeshow Test Step Chi-square df Sig.
1 9.124 8 .332
Contingency Table for Hosmer and Lemeshow Test Ketepatan Waktu Pelaporan
Keuangan = Tidak Tepat
Ketepatan Waktu Pelaporan
Keuangan = Tepat Total Observed Expected Observed Expected
Step 1 1 4 4.091 3 2.909 7 2 3 2.629 4 4.371 7 3 3 2.305 4 4.695 7 4 0 1.963 7 5.037 7 5 4 1.748 3 5.252 7 6 1 1.531 6 5.469 7 7 1 1.298 6 5.702 7 8 1 1.094 6 5.906 7 9 0 .905 7 6.095 7 10 1 .438 8 8.562 9
Classification Tablea
Observed
Predicted Ketepatan Waktu
Pelaporan Keuangan Percentage Correct Tidak Tepat Tepat
Step 1 Ketepatan Waktu Pelaporan Keuangan
Tidak
Tepat 4 14 22.2
Tepat 3 51 94.4
Overall Percentage 76.4
84
Variables in the Equation
B S.E. Wald df Sig. Exp(B)
95,0% C.I.for EXP(B) Lower Upper
Step 1a ROA 10.300 4.166 6.113 1 .013 2.973E4 8.459 1.045E8
DER .270 .339 .633 1 .426 1.310 .674 2.545
CAR -.084 .112 .559 1 .455 .920 .738 1.146
Constant .680 .600 1.283 1 .257 1.974
a. Variable(s) entered on step 1: ROA, DER, CAR.
Correlation Matrix
Constant ROA DER CAR
Step 1 Constant 1.000 -.222 -.714 -.608
ROA -.222 1.000 .316 -.216
DER -.714 .316 1.000 .182