LAMPIRAN
Descriptives
Descriptive Statistics
N Minimum Maximum Mean Std. Deviation SK 172 ,00 17,91 1,3170 3,33956 LEV 172 ,08 5,16 ,6589 ,51109 PROFIT 172 -109,61 468,44 5,0660 39,20482 Valid N (listwise) 172
Logistic Regression
Case Processing Summary
Unweighted Cases(a) N Percent Included in Analysis 172 100,0 Missing Cases 0 ,0 Selected Cases
Total 172 100,0 Unselected Cases 0 ,0 Total 172 100,0 a If weight is in effect, see classification table for the total number of cases.
Dependent Variable Encoding
Original Value Internal Value optimis 0 konservatif 1
Block 0: Beginning Block
Iteration History(a,b,c)
Coefficients Iteration
-2 Log
likelihood Constant 1 237,605 ,140 Step 0
2 237,605 ,140 a Constant is included in the model.
b Initial -2 Log Likelihood: 237,605
c Estimation terminated at iteration number 2 because parameter estimates changed by less than ,001.
Classification Table(a,b)
Observed Predicted RETURN
optimis konservatif
Percentage Correct RETURN optimis 0 80 ,0 konservatif 0 92 100,0 Step 0
Overall Percentage 53,5 a Constant is included in the model.
Variables in the Equation
B S.E. Wald df Sig. Exp(B) Step 0 Constant ,140 ,153 ,836 1 ,361 1,150
Variables not in the Equation
Score df Sig.
SK 3,836 1 ,050 LEV 4,399 1 ,036 Variables
PROFIT 1,540 1 ,215 Step 0
Overall Statistics 9,123 3 ,028
Block 1: Method = Enter
Iteration History(a,b,c,d)
Coefficients Iteration
-2 Log
likelihood Constant SK LEV PROFIT 1 227,533 -,166 -,078 ,578 ,005 2 225,658 -,312 -,084 ,797 ,014 3 224,946 -,407 -,085 ,924 ,023 4 224,928 -,430 -,085 ,960 ,025 Step 1
5 224,928 -,431 -,085 ,961 ,025 a Method: Enter
b Constant is included in the model. c Initial -2 Log Likelihood: 237,605
d Estimation terminated at iteration number 5 because parameter estimates changed by less than ,001.
Omnibus Tests of Model Coefficients
Chi-square df Sig. Step 12,677 3 ,005 Block 12,677 3 ,005 Step 1
Model 12,677 3 ,005
Model Summary
Step
-2 Log likelihood
Cox & Snell R Square
Nagelkerke R Square 1 224,928 ,071 ,095
Hosmer and Lemeshow Test
Contingency Table for Hosmer and Lemeshow Test
RETURN = optimis RETURN = konservatif
Observed Expected Observed Expected Total 1 14 12,234 3 4,766 17 2 9 9,622 8 7,378 17 3 8 8,852 9 8,148 17 4 5 8,387 12 8,613 17 5 4 7,988 13 9,012 17 6 11 7,736 6 9,264 17 7 9 7,354 8 9,646 17 8 6 6,960 11 10,040 17 9 8 6,471 9 10,529 17 Step 1
10 6 4,396 13 14,604 19
Classification Table(a)
Observed Predicted RETURN
optimis konservatif
Percentage Correct RETURN optimis 32 48 40,0 konservatif 22 70 76,1 Step 1
Overall Percentage 59,3 a The cut value is ,500
Variables in the Equation
B S.E. Wald df Sig. Exp(B) SK -,085 ,053 2,627 1 ,105 ,918 LEV ,961 ,418 5,288 1 ,021 2,613 PROFIT ,025 ,014 3,140 1 ,076 1,026 Step
1(a)
Constan
t -,431 ,327 1,736 1 ,188 ,650 a Variable(s) entered on step 1: SK, LEV, PROFIT.
Correlation Matrix
Constant SK LEV PROFIT Constan
t 1,000 -,256 -,853 -,440 SK -,256 1,000 ,089 -,026 LEV -,853 ,089 1,000 ,459 Step 1
Logistic Regression
Case Processing Summary
Unweighted Cases(a) N Percent Included in Analysis 172 100,0 Missing Cases 0 ,0 Selected Cases
Total 172 100,0 Unselected Cases 0 ,0 Total 172 100,0 a If weight is in effect, see classification table for the total number of cases.
Dependent Variable Encoding
Original Value Internal Value optimis 0 konservatif 1
Block 0: Beginning Block
Iteration History(a,b,c)
Coefficients Iteration
-2 Log
likelihood Constant 1 172,064 1,209 2 171,026 1,391 3 171,024 1,401 Step 0
4 171,024 1,401 a Constant is included in the model.
b Initial -2 Log Likelihood: 171,024
c Estimation terminated at iteration number 4 because parameter estimates changed by less than ,001.
Classification Table(a,b)
Observed Predicted ACCRUAL
optimis konservatif
Percentage Correct ACCRUAL optimis 0 34 ,0 konservatif 0 138 100,0 Step 0
Overall Percentage 80,2 a Constant is included in the model.
Variables in the Equation
B S.E. Wald df Sig. Exp(B) Step 0 Constant 1,401 ,191 53,535 1 ,000 4,059
Variables not in the Equation
Score df Sig.
SK ,156 1 ,693 LEV ,197 1 ,657 Variables
PROFIT ,803 1 ,370 Step 0
Overall Statistics 1,178 3 ,758
Block 1: Method = Enter
Iteration History(a,b,c,d)
Coefficients Iteration
-2 Log
likelihood Constant SK LEV PROFIT 1 171,127 1,128 ,017 ,110 -,003 2 169,893 1,236 ,028 ,219 -,003 3 169,884 1,227 ,030 ,250 -,004 Step 1
4 169,884 1,226 ,030 ,251 -,004 a Method: Enter
b Constant is included in the model. c Initial -2 Log Likelihood: 171,024
d Estimation terminated at iteration number 4 because parameter estimates changed by less than ,001.
Omnibus Tests of Model Coefficients
Chi-square df Sig. Step 1,140 3 ,768 Block 1,140 3 ,768 Step 1
Model 1,140 3 ,768
Model Summary
Step
-2 Log likelihood
Cox & Snell R Square
Nagelkerke R Square 1 169,884 ,007 ,010
Hosmer and Lemeshow Test
Contingency Table for Hosmer and Lemeshow Test
ACCRUAL = optimis ACCRUAL = konservatif
Observed Expected Observed Expected Total 1 5 4,172 12 12,828 17 2 5 3,712 12 13,288 17 3 4 3,619 13 13,381 17 4 3 3,522 14 13,478 17 5 5 3,400 12 13,600 17 6 2 3,293 15 13,707 17 7 3 3,229 14 13,771 17 8 4 3,168 13 13,832 17 9 0 3,055 17 13,945 17 Step 1
10 3 2,831 16 16,169 19
Classification Table(a)
Observed Predicted ACCRUAL
optimis konservatif
Percentage Correct ACCRUAL optimis 0 34 ,0 konservatif 1 137 99,3 Step 1
Overall Percentage 79,7 a The cut value is ,500
Variables in the Equation
B S.E. Wald df Sig. Exp(B) SK ,030 ,063 ,225 1 ,635 1,030 LEV ,251 ,472 ,283 1 ,595 1,285 PROFIT -,004 ,004 ,752 1 ,386 ,996 Step
1(a)
Constan
t 1,226 ,366 11,257 1 ,001 3,409 a Variable(s) entered on step 1: SK, LEV, PROFIT.
Correlation Matrix
Constant SK LEV PROFIT Constan
t 1,000 -,305 -,823 ,025 SK -,305 1,000 ,134 -,024 LEV -,823 ,134 1,000 -,130 Step 1
Logistic Regression
Case Processing Summary
Unweighted Cases(a) N Percent Included in Analysis 172 100,0 Missing Cases 0 ,0 Selected Cases
Total 172 100,0 Unselected Cases 0 ,0 Total 172 100,0 a If weight is in effect, see classification table for the total number of cases.
Dependent Variable Encoding
Original Value Internal Value optimis 0 konservatif 1
Block 0: Beginning Block
Iteration History(a,b,c)
Coefficients Iteration
-2 Log
likelihood Constant Step 0 1 238,443 ,000 a Constant is included in the model.
b Initial -2 Log Likelihood: 238,443
c Estimation terminated at iteration number 1 because parameter estimates changed by less than ,001.
Classification Table(a,b)
Observed Predicted NET
optimis konservatif
Percentage Correct NET optimis 0 86 ,0 konservatif 0 86 100,0 Step 0
Overall Percentage 50,0 a Constant is included in the model.
b The cut value is ,500
Variables in the Equation
Variables not in the Equation
Score df Sig.
SK ,890 1 ,345 LEV 9,996 1 ,002 Variables
PROFIT ,179 1 ,672 Step 0
Overall Statistics 10,320 3 ,016
Block 1: Method = Enter
Iteration History(a,b,c,d)
Coefficients Iteration
-2 Log
likelihood Constant SK LEV PROFIT 1 226,312 ,571 ,024 -,921 ,001 2 224,376 ,907 ,017 -1,487 ,003 3 224,346 ,955 ,016 -1,570 ,003 4 224,346 ,955 ,016 -1,571 ,003 Step 1
5 224,346 ,955 ,016 -1,571 ,003 a Method: Enter
b Constant is included in the model. c Initial -2 Log Likelihood: 238,443
d Estimation terminated at iteration number 5 because parameter estimates changed by less than ,001.
Omnibus Tests of Model Coefficients
Chi-square df Sig. Step 14,096 3 ,003 Block 14,096 3 ,003 Step 1
Model 14,096 3 ,003
Model Summary
Step
-2 Log likelihood
Cox & Snell R Square
Nagelkerke R Square 1 224,346 ,079 ,105
Hosmer and Lemeshow Test
Contingency Table for Hosmer and Lemeshow Test
NET = optimis NET = konservatif
Observed Expected Observed Expected Total 1 12 12,969 5 4,031 17 2 10 10,732 7 6,268 17 3 10 10,126 7 6,874 17 4 13 9,603 4 7,397 17 5 11 8,759 6 8,241 17 6 4 7,970 13 9,030 17 7 6 7,213 11 9,787 17 8 5 6,774 12 10,226 17 9 8 6,052 9 10,948 17 Step 1
10 7 5,801 12 13,199 19
Classification Table(a)
Observed Predicted NET
optimis konservatif
Percentage Correct NET optimis 54 32 62,8 konservatif 28 58 67,4 Step 1
Overall Percentage 65,1 a The cut value is ,500
Variables in the Equation
B S.E. Wald df Sig. Exp(B) SK ,016 ,049 ,107 1 ,743 1,016 LEV -1,571 ,493 10,152 1 ,001 ,208 PROFIT ,003 ,004 ,529 1 ,467 1,003 Step
1(a)
Constan
t ,955 ,354 7,300 1 ,007 2,600 a Variable(s) entered on step 1: SK, LEV, PROFIT.
Correlation Matrix
Constant SK LEV PROFIT Constan
t 1,000 -,314 -,874 ,089 SK -,314 1,000 ,162 -,037 LEV -,874 ,162 1,000 -,177 Step 1
Frequencies
Statistics
RETURN
Valid 172 N
Missin
g 0
RETURN
Frequency Percent Valid Percent
Cumulative Percent optimis 80 46,5 46,5 46,5 konserva
tif 92 53,5 53,5 100,0 Valid
Total 172 100,0 100,0
Frequencies
Statistics
ACCRUAL
Valid 172 N
Missin
g 0
ACCRUAL
Frequency Percent Valid Percent
Cumulative Percent optimis 34 19,8 19,8 19,8 konserva
tif 138 80,2 80,2 100,0 Valid
Total 172 100,0 100,0
Frequencies
Statistics
NET
Valid 172 N
Missin
g 0
NET
Frequency Percent Valid Percent
Cumulative Percent optimis 86 50,0 50,0 50,0 konserva
tif 86 50,0 50,0 100,0 Valid
