Lampiran 1 Proses Seleksi Sampel Berdasarkan Kriteria

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67

Lampiran 1

Proses Seleksi Sampel Berdasarkan Kriteria

No Kode Nama Perusahaan

Kriteria

Sampel

1

2

3

1 ADES Akasha Wira International Tbk Tbk

√

1

2 AISA Tiga Pilar Sejahtera Food Tbk

√

-

√

3 CEKA Cahaya Kalbar Tbk

√

2

4 DAVO Davomas Abadi Tbk

√

-

√

5 DLTA Delta Djakarta Tbk

√

3

6 FAST Fast Food Indonesia Tbk

√

4

7 ICBP Indofood CBP Sukses Makmur Tbk

-

√

8 INDF Indofood Sukses Makmur Tbk

√

5

9 MLBI Multi Bintang Indonesia Tbk

√

6

10 MYOR Mayora Indah Tbk

√

7

11 PSDN Prasidha Aneka Niaga Tbk

√

8

12 PTSP Pioneerindo Gourmet International Tbk

√

9

13 ROTI Nippon Indosari Corpindo Tbk

-

√

14 SIPD Sierad Produce Tbk

√

10

15 SKLT Sekar Laut Tbk

√

11

16 SMAR SMART Tbk

√

12

17 STTP Siantar Top Tbk

√

13

18 TBLA Tunas Baru Lampung Tbk

√

14

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68

Lampiran 2

Sampel Penelitian

No

Kode Nama Perusahaan

1

ADES Akasha Wira International Tbk Tbk

2

CEKA Cahaya Kalbar Tbk

3

DLTA Delta Djakarta Tbk

4

FAST Fast Food Indonesia Tbk

5

INDF Indofood Sukses Makmur Tbk

6

MLBI Multi Bintang Indonesia Tbk

7

MYOR Mayora Indah Tbk

8

PSDN Prasidha Aneka Niaga Tbk

9

PTSP Pioneerindo Gourmet International Tbk

10

SIPD Sierad Produce Tbk

11

SKLT Sekar Laut Tbk

12

SMAR SMART Tbk

13

STTP Siantar Top Tbk

14

TBLA Tunas Baru Lampung Tbk

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69

Lampiran 3

Data Sampel Perusahaan

Nama Perusahaan

Tahun

AUSW

ROA

KAP

OPAU

Akasha Wira International Tbk Tbk

2009

0 -211,4494

0

1

Multi Bintang Indonesia Tbk

2009

0 45,108

1

Pioneerindo Gourmet International Tbk

(4)

70 2011

0 46,9629

0

Ultra Jaya Milk Industry Tbk

2009

0 -79,8165

0

1 2010

0 51,4204

0

0 2011

0 -12,9455

0

1

Lampiran 4

Output SPSS Logistic Regression

Block 0: Beginning Block

Iteration Historya,b,c Iteration

-2 Log likelihood

Coefficients

Constant

Step 0 1 29.047 -1.644

2 27.076 -2.182

3 26.997 -2.319

4 26.996 -2.327

5 26.996 -2.327

a. Constant is included in the model.

b. Initial -2 Log Likelihood: 26,996

c. Estimation terminated at iteration number 5

because parameter estimates changed by less

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(Lanjutan Lampiran 4)

Classification Tablea,b

Observed Predicted

AUSW

Percentage

Correct Perusahaan

Tidak Melakukan

Pergantian

Kantor Akuntan

Publik

Perusahaan

Melakukan

Pergantian

Kantor Akuntan

Publik

Step 0 AUSW Perusahaan Tidak Melakukan

Pergantian Kantor Akuntan

Publik

41 0 100.0

Perusahaan Melakukan

Publik

4 0 .0

Overall Percentage 91.1

a. Constant is included in the model.

b. The cut value is ,500

Variables in the Equation

B S.E. Wald df Sig. Exp(B)

Step 0 Constant -2.327 .524 19.739 1 .000 .098

Variables not in the Equation

Score df Sig.

Step 0 Variables ROA 5.937 1 .015

KAP(1) 2.927 1 .087

OPAU(1) .672 1 .412

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(Lanjutan Lampiran 4)

Block 1: Method = Enter

Iteration Historya,b,c,d Iteration

-2 Log likelihood

Coefficients

a. Method: Enter

b. Constant is included in the model.

c. Initial -2 Log Likelihood: 26,996

d. Estimation terminated at iteration number 20 because maximum iterations has been

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(Lanjutan Lampiran 4)

Model Summary Step

-2 Log likelihood

Cox & Snell R

Square

Nagelkerke R

Square

1 18.875a .165 .366

a. Estimation terminated at iteration number 20 because

maximum iterations has been reached. Final solution cannot be found.

Hosmer and Lemeshow Test

Step Chi-square df Sig.

1 2.347 7 .938

Contingency Table for Hosmer and Lemeshow Test AUSW = Perusahaan Tidak

Melakukan Pergantian Kantor

Akuntan Publik

AUSW = Perusahaan Melakukan

Pergantian Kantor Akuntan Publik

Total

Observed Expected Observed Expected

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(Lanjutan Lampiran 4)

Classification Tablea

Observed Predicted

AUSW

Kantor Akuntan

Publik

Perusahaan

Melakukan Pergantian

Kantor Akuntan

Publik

Step 1 AUSW Perusahaan Tidak Melakukan Pergantian

Kantor Akuntan Publik

41 0 100.0

Pergantian Kantor Akuntan Publik

3 1 25.0

Overall Percentage 93.3

a. The cut value is ,500

Variables in the Equation

B S.E. Wald df Sig. Exp(B)

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75

(Lanjutan Lampiran 4)

Correlation Matrix

ROA 45 -211.4494 884.2105 45.810687 154.0200421

OPAU 45 0 1 .56 .503

Frequency Percent Valid Percent

Cumulative

Percent

Valid Perusahaan Tidak

Melakukan Pergantian

Kantor Akuntan Publik

41 91.1 91.1 91.1

Publik

4 8.9 8.9 100.0

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(Lanjutan Lampiran 4)

OPAU

Cumulative

Percent

Valid Opini Audit Diluar Opini

Wajar Tanpa Pengecualian

20 44.4 44.4 44.4

Opini Audit Wajar Tanpa Pengecualian

25 55.6 55.6 100.0

Total 45 100.0 100.0

KAP

Cumulative

Percent

Valid Kantor Akuntan Publik Non

Big Four

27 60.0 60.0 60.0

Kantor Akuntan Publik Big

Four

18 40.0 40.0 100.0