Lampiran 1
Data Earnings Before Income Tax (EBIT)
EBIT negatif selama 2 tahun berturut-turut
: Kategori
Financial Distress
Perusahaan ICR Kategori
2013 2014
ADRO $ 325,360,000 $ 419,284,000 Non Financial Distress ARII $ (30,036,000) $ (15,665,000) Financial Distress ATPK $ 75,281,109,000 $ 13,040,702,000 Non Financial Distress
BYAN $ (200,353,337) $ (67,651,031) Financial Distress
DOID $ 27,103,362 $ (28,187,065) Non Financial Distress GEMS $ 185,676,112,789 $ 311,618,234,255 Non Financial Distress KKGI $ 12,770,508 $ 25,137,438 Non Financial Distress MYOH $ 360,967,839,000 $ 234,609,494 Non Financial Distress
PKPK $ (38,099,585,000) $ (6,704,500) Financial Distress
PTRO $ 22,005,000 $ 27,596 Non Financial Distress
SMMT $ (3,502,096,211) $ 20,348,658,825 Financial Distress
BUMI $ (310,018,420) $ (745,238,913) Financial Distress
Lampiran 2
Hasil Perhitungan
PRESTISE_PEND, STRATA_PEND , UDK, UDD, dan
Leverage pada Tahun 2011.
Kode
Perusahaan PRESTISE_PEND STRATA_PEND UDK UDD LEVERAGE
ADRO
0.77
2.38
7.00
6.00
1.32
ARII
0.70
2.50
5.00
5.00
0.65
ATPK
0.33
3.17
4.00
2.00
0.65
BYAN
0.79
2.64
9.00
5.00
1.22
DOID
0.75
2.83
5.00
7.00
10.22
GEMS
0.75
2.25
6.00
6.00
0.17
KKGI
0.57
2.43
3.00
4.00
0.49
MYOH
0.75
2.13
5.00
3.00
0.73
PKPK
0.17
2.00
3.00
3.00
1.47
PTRO
0.62
2.69
6.00
7.00
1.37
SMMT
0.38
2.38
3.00
5.00
0.17
BUMI
0.62
2.31
5.00
8.00
5.26
HRUM
0.50
2.38
4.00
5.00
0.31
Lampiran 3
Hasil Perhitungan PRESTISE_PEND, STRATA_PEND , UDK, UDD, dan
Leverage pada Tahun 2012.
Kode
Perusahaan PRESTISE_PEND STRATA_PEND UDK UDD LEVERAGE
ADRO
0.77
2.38
7.00
6.00
1.23
ARII
0.83
2.58
6.00
6.00
1.07
ATPK
0.25
2.38
5.00
3.00
2.44
BYAN
0.73
2.53
10.00
5.00
1.70
DOID
0.77
2.85
5.00
8.00
11.96
GEMS
0.67
2.17
6.00
6.00
0.19
KKGI
0.50
2.40
5.00
5.00
0.42
MYOH
0.88
2.13
5.00
3.00
3.77
PKPK
0.17
2.17
3.00
3.00
1.27
PTRO
0.62
2.69
6.00
7.00
1.83
SMMT
0.50
2.75
3.00
5.00
0.08
BUMI
0.74
2.22
7.00
12.00
14.29
HRUM
0.50
2.38
4.00
5.00
0.26
Lampiran 4
Hasil Perhitungan PRESTISE_PEND, STRATA_PEND , UDK, UDD, dan
Leverage pada Tahun 2013.
Kode
Perusahaan PRESTISE_PEND STRATA_PEND UDK UDD LEVERAGE
ADRO
0.67
2.42
7.00
5.00
1.11
ARII
0.83
2.58
6.00
6.00
1.38
ATPK
0.25
2.38
5.00
3.00
0.33
BYAN
0.73
2.47
10.00
5.00
0.71
DOID
0.83
2.83
4.00
8.00
14.81
GEMS
0.64
2.09
6.00
5.00
0.35
KKGI
0.45
2.36
6.00
5.00
0.45
MYOH
0.86
2.14
4.00
3.00
1.32
PKPK
0.17
2.17
3.00
3.00
1.06
PTRO
0.64
2.71
7.00
7.00
1.58
SMMT
0.50
2.75
3.00
5.00
0.35
BUMI
0.54
2.23
6.00
7.00
-24.12
HRUM
0.50
2.38
4.00
5.00
0.22
Lampiran 5
Hasil Perhitungan PRESTISE_PEND, STRATA_PEND , UDK, UDD, dan
Leverage pada Tahun 2014.
Kode
Perusahaan PRESTISE_PEND STRATA_PEND UDK UDD LEVERAGE
ADRO
0.69
2.46
8.00
5.00
0.97
ARII
0.73
2.45
5.00
6.00
2.16
ATPK
0.25
2.38
5.00
3.00
0.53
BYAN
0.73
2.47
10.00
5.00
0.78
DOID
0.80
2.90
4.00
6.00
8.85
GEMS
0.64
2.36
6.00
5.00
0.27
KKGI
0.45
2.36
6.00
5.00
0.38
MYOH
0.86
2.29
4.00
3.00
1.02
PKPK
0.20
2.20
2.00
3.00
1.07
PTRO
0.60
2.70
5.00
5.00
1.43
SMMT
0.50
2.75
3.00
5.00
0.58
BUMI
0.54
2.27
6.00
7.00
-9.87
HRUM
0.50
2.38
4.00
5.00
0.23
Lampiran 6
Unweighted Casesa N Percent
Selected Cases Included in Analysis 56 90.3
Missing Cases 6 9.7
Total 62 100.0
Unselected Cases 0 .0
Total 62 100.0
a. If weight is in effect, see classification table for the total
number of cases.
Dependent Variable Encoding
Original Value Internal Value Non Distress
0 Distress
1
Block 0: Beginning Block
Iteration Historya,b,c
Iteration -2 Log likelihood
Coefficients
Constant
Step 0 1 67.047 -.857
2 67.006 -.916
3 67.006 -.916
a. Constant is included in the model.
c. Estimation terminated at iteration number 3
because parameter estimates changed by less than
.001.
Classification Tablea,b
Observed
Predicted
FD
Percentage
Correct Non Distress Distress
Step 0 FD Non Distress 40 0 100.0 Distress
16 0 .0
Overall Percentage 71.4
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 -.916 .296 9.595 1 .002 .400
Variables not in the Equation
Score df Sig.
Step 0 Variables PRESTISE_PEND .153 1 .695
STRATA_PEND 4.174 1 .041
UDK 3.715 1 .054
UDD .754 1 .385
Block 1: Method = Enter
Iteration Historya,b,c,d
Iteration -2 Log likelihood
Coefficients
b. Constant is included in the model.
c. Initial -2 Log Likelihood: 67.006
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 1 Step 12.483 4 .014
Block 12.483 4 .014
Model 12.483 4 .014
Model Summary
Step -2 Log likelihood
Cox & Snell R
Square
Nagelkerke R
Square
1 54.524a .200 .286
a. Estimation terminated at iteration number 5 because
parameter estimates changed by less than .001.
Hosmer and Lemeshow Test
Step Chi-square df Sig.
Contingency Table for Hosmer and Lemeshow Test
FD = Non Distress FD = Distress
Total Observed Expected Observed Expected
Step 1 1 6 5.806 0 .194 6
2 6 5.600 0 .400 6
3 3 5.339 3 .661 6
4 4 4.089 1 .911 5
5 6 5.424 1 1.576 7
6 6 4.728 1 2.272 7
7 4 3.658 2 2.342 6
8 3 3.006 3 2.994 6
9 2 2.351 5 4.649 7
Classification Tablea
Observed
Predicted
FD Percentage Correct Non Distress Distress
Step 1 FD Non Distress 38 2 95.0
Distress 8 8 50.0
Overall Percentage 82.1
a. The cut value is .500
Variables in the Equation
B S.E. Wald df Sig. Exp(B)
Step 1a PRESTISE_PEND -3.336 2.367 1.987 1 .159 .036
STRATA_PEND -3.798 1.891 4.036 1 .045 .022
UDK .479 .223 4.612 1 .032 1.615
UDD .337 .265 1.618 1 .203 1.401
Correlation Matrix
a. Predictors: (Constant), Ln_LEV*PRESTISE, Ln_PRESTISE, Ln_LEVERAGE
ANOVAa
Model Sum of Squares df Mean Square F Sig.
1 Regression 2.058 3 .686 4.127 .011b
Residual 8.312 50 .166
Total 10.370 53
a. Dependent Variable: Financial Distress
b. Predictors: (Constant), Ln_LEV*PRESTISE, Ln_PRESTISE, Ln_LEVERAGE
Coefficientsa
Model Summary
a. Predictors: (Constant), Ln_LEV*STRATA, Ln_STRATA, Ln_LEVERAGE
ANOVAa
Model Sum of Squares df Mean Square F Sig.
1 Regression 2.442 3 .814 5.134 .004b
Residual 7.928 50 .159
Total 10.370 53
a. Dependent Variable: Financial Distress
b. Predictors: (Constant), Ln_LEV*STRATA, Ln_STRATA, Ln_LEVERAGE
Coefficientsa
a. Dependent Variable: Financial Distress
Model Summary
Coefficientsa
a. Dependent Variable: Financial Distress
Model Summary
a. Predictors: (Constant), Ln_ LEV*UDD, Ln_UDD, Ln_LEVERAGE
ANOVAa
Model Sum of Squares df Mean Square F Sig.
1 Regression .814 3 .271 1.419 .248b
Residual 9.557 50 .191
Total 10.370 53
a. Dependent Variable: Financial Distress
b. Predictors: (Constant), Ln_ LEV*UDD, Ln_UDD, Ln_LEVERAGE
Coefficientsa
