Lampiran 1 : Data Variabel Penelitian
No
Perusahaan
Tahun
GCAO
CR
ROA
DER
1 BTEL
2008
0
216,2404
1,600902
68,15989
2009
0
85,83894
0,861216
126,8399
2010
0
81,61715
0,080756
137,792
2011
0
32,085
-6,40868
179,5559
2012
0
26,7549
-34,6751
452,6562
2013
1
8,947129
-28,9825
-1006,04
2 ISAT
2008
0
90,78736
3,633974
195,2642
2009
0
54,62091
2,722029
200,9659
2010
0
45,37183
1,213638
192,1065
2011
0
48,19128
1,819647
180,6301
2012
0
75,42663
0,679231
184,733
2013
0
53,12572
-5,10263
230,0776
3 INVS
2008
0
246,9921
3,059803
41,24658
2009
0
175,5724
15,13165
58,51781
2010
0
53,63264
11,17373
21,46158
2011
0
234,7931
14,48593
42,23792
2012
0
259,1786
13,22877
26,5273
2013
0
140,4049
6,367684
47,42473
4 FREN
2008
1
65,18147
-22,4461
554,725
2009
1
34,75095
-15,2282
500,2196
2010
1
21,51763
-31,2653
-3852,51
2011
1
25,63301
-19,5171
276,1604
2012
1
28,14349
-10,8985
187,6933
2013
1
36,36207
-15,9719
420,2223
5 TLKM
2008
0
54,16041
11,69431
137,7231
2009
0
60,18648
11,65355
124,7755
2010
0
91,48146
11,47949
78,14588
2011
0
95,80423
10,64005
68,99362
2012
0
116,0368
11,53822
66,27699
2013
0
116,3097
11,10191
65,26013
6 EXCL
2008
0
56,3739
-0,05321
559,0911
Lampiran 2 : Hasil Pengujian Statistik Deskriptif
Descriptive Statistics
N Minimum Maximum Mean Std. Deviation
CR 36 8.95 259.18 82.4476 66.30964
ROA 36 -34.68 15.13 -.2802 13.59381
DER 36 -3852.51 559.09 37.0041 710.36761
Valid N (listwise) 36
Statistics
GCAO CR ROA DER
N Valid 36 36 36 36
Missing 0 0 0 0
GCAO
Frequency Percent Valid Percent
Cumulative
Percent
Valid Non Going Concern Audit
Opinion
29 80.6 80.6 80.6
Going Concern Audit
Opinion
7 19.4 19.4 100.0
Lampiran 3 : Hasil Pengujian Kualitas Data
Uji Multikolinearitas
Coefficientsa
Model
Unstandardized
Coefficients
Standardized
Coefficients
t Sig.
Collinearity
Statistics
B Std. Error Beta Tolerance VIF
1 (Constant) .203 .083 2.465 .019
CR .000 .001 -.027 -.196 .846 .751 1.331
ROA -.021 .004 -.706 -4.944 .000 .672 1.487
DER -4.403E-5 .000 -.078 -.624 .537 .880 1.136
a. Dependent Variable: GCAO
Uji Autokorelasi
Runs Test
GCAO CR ROA DER
Test Valuea 0b 259.18c 15.13c 559.09c
Cases < Test Value 0 35 35 35
Cases >= Test Value 36 1 1 1
Total Cases 36 36 36 36
Number of Runs 1d 3 3 3
Z .000 .000 .000
Asymp. Sig. (2-tailed) 1.000 1.000 1.000
a. Mode
b. All values are greater than or less than the cutoff. Runs Test cannot be performed.
c. There are multiple modes. The mode with the largest data value is used.
Lampiran 4 : Hasil Pengujian Regresi Logistik
Iteration Historya,b,c
Iteration -2 Log likelihood
Coefficients
Constant
Step 0 1 35.700 -1.222
2 35.468 -1.411
3 35.467 -1.421
4 35.467 -1.421
a. Constant is included in the model.
b. Initial -2 Log Likelihood: 35,467
c. Estimation terminated at iteration number 4 because parameter estimates changed by less than
,001.
Iteration Historya,b,c,d
Iteration -2 Log likelihood
Coefficients
Constant CR ROA DER
Step 1 1 20.334 -1.186 .000 -.083 .000
2 16.108 -1.632 -.003 -.126 .000
3 15.002 -1.660 -.009 -.148 .000
4 14.619 -1.252 -.019 -.149 .000
5 14.489 -.782 -.030 -.145 .000
6 14.481 -.652 -.034 -.145 .000
7 14.481 -.646 -.034 -.145 .000
8 14.481 -.646 -.034 -.145 .000
a. Method: Enter
b. Constant is included in the model.
Hosmer and Lemeshow Test
Step Chi-square df Sig.
1 6.074 7 .531
Model Summary
Step -2 Log likelihood Cox & Snell R Square Nagelkerke R Square
1 14.481a .442 .705
a. Estimation terminated at iteration number 8 because parameter estimates changed by less than
,001.
Variables in the Equation
B S.E. Wald df Sig. Exp(B)
95% C.I.for EXP(B)
Lower Upper
Step 1a CR -.034 .043 .627 1 .428 .967 .889 1.051
ROA -.145 .068 4.524 1 .033 .865 .756 .989
DER .000 .001 .011 1 .916 1.000 .997 1.003
Constant -.646 2.211 .085 1 .770 .524
Classification Tablea
Observed
Predicted
GCAO
Percentage
Correct Non Going
Concern Audit
Opinion
Going Concern
Audit Opinion
Step 1 GCAO Non Going Concern Audit
Opinion
28 1 96.6
Going Concern Audit
Opinion
1 6 85.7
Overall Percentage 94.4
a. The cut value is ,500
Classification Tablea,b
Observed
Predicted
GCAO
Percentage
Correct Non Going
Concern Audit
Opinion
Going Concern
Audit Opinion
Step 0 GCAO Non Going Concern Audit
Opinion
29 0 100.0
Going Concern Audit
Opinion
7 0 .0
Overall Percentage 80.6
a. Constant is included in the model.
