LAMPIRAN 1 SELEKSI SAMPEL PERUSAHAAN BERDASARKAN KRITERIA

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LAMPIRAN 1

SELEKSI SAMPEL PERUSAHAAN BERDASARKAN KRITERIA

NO NAMA PERUSAHAAN

Kriteria Penentuan Sampel

ANIMAL HUSBANDRY

1 _{Cipendawa Tbk.} _√ _√ -

COAL MINING

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NO NAMA PERUSAHAAN Sampel

CRUDE PETROLEUM & NATURAL GAS PRODUCTION

1 _{Benakat Petroleum Energy Tbk.} _√ _√ _√ _√ Sampel 7

METAL AND MINERAL MINING

1 _{Aneka Tambang (Persero) Tbk.} _√ _√ _√ -

2 _{Central Omega Resources Tbk.} _√ _√ _√ -

3 _{Cita Mineral Investindo Tbk.} _√ _√ _√ -

4 _{International Nickel Indonesia Tbk.} _√ _√ _√ -

5 _{Timah (Persero) Tbk. [S} _√ _√ _√ -

LAND / STONE QUARRYING

1 _{Exploitasi Energi Indonesia Tbk.} _√ _√ _√ -

2 _{Citatah Industri Marmer Tbk.} _√ _√ _√ -

3 _{Mitra Investindo Tbk} _√ _√ _√ -

BASIC INDUSTRY AND CHEMICALS

CEMENT

1 _{Holcim Indonesia Tbk} _√ _√ _√ -

2 _{Indocement Tunggal Prakasa Tbk.} _√ _√ _√ -

3 _{Semen Gresik (Persero) Tbk.} _√ _√ _√ -

CERAMICS, GLASS, PORCELAIN

1 Arwana Citramulia Tbk. √ √ √ -

METAL AND ALLIED PRODUCTS

1 Alakasa Industrindo Tbk. √ √ √ -

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NO NAMA PERUSAHAAN

Kriteria Penentuan

Sampel Sampel 1 2 3 4

PLASTICS & PACKAGING

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NO NAMA PERUSAHAAN Sampel

PULP & PAPER

1 Fajar Surya Wisesa Tbk. √ √ √ -

MISCELLANEOUS INDUSTRY

MACHINERY AND HEAVY EQUIPMENT AUTOMOTIVE AND COMPONENTS

1 Astra International Tbk. √ √ √ -

TEXTILE, GARMENT

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NO NAMA PERUSAHAAN

Sampel Sampel 1 2 3 4

CONSUMER GOODS INDUSTRY FOOD AND BEVERAGES

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NO NAMA PERUSAHAAN Sampel

Sampel

TOBACCO MANUFACTURERS

1 Bentoel International Investama Tbk. √ √ √ -

COSMETICS AND HOUSEHOLD

1 Mandom Indonesia Tbk. √ √ √ -

PROPERTY, REAL ESTATE AND BUILDING CONSTRUCTION

PROPERTY AND REAL ESTATE

1 Agung Podomoro Land Tbk. √ √ √ -

2 Alam Sutera Realty Tbk. √ √ √ -

3 Bakrieland Development Tbk. √ √ -

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NO NAMA PERUSAHAAN Sampe Sampel 1 2 3 4

BUILDING CONSTRUCTION

1 Adhi Karya (Persero) Tbk. √ √ √ -

INFRASTRUCTURE, UTILITIES & TRANSPORTATION

ENERGY

1 Leyand International Tbk. √ √ √ -

2 Perusahaan Gas Negara Tbk. √ √ √ -

TOLL ROAD, AIRPORT, HARBOR AND ALLIED PRODUCTS

1 Citra Marga Nusaphala Persada Tbk. √ √ √ -

6 Humpuss Intermoda Transportasi Tbk. √ √ √ √ Sampel 29

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NON BUILDING CONSTRUCTION

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NO NAMA PERUSAHAAN Sampel Sampel

FINANCIAL INSTITUTION

1 Adira Dinamika Multi Finance Tbk. √ √ √ -

SECURITIES COMPANY

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INVESTMENT FUND / MUTUAL FUND

1 Arthavest Tbk. √ √ √ -

TRADE, SERVICES & INVESTMENT

WHOLESALE (DURABLE & NON-DURABLE GOODS)

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NO NAMA PERUSAHAAN Sampel Sampel

RETAIL TRADE

1 Ace Hardware Indonesia Tbk. √ √ √ -

RESTAURANT, HOTEL AND TOURISM

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Sampel Sampel 1 2 3 4

22 Pioneerindo Gourmet International Tbk. √ √ √ -

23 Pusako Tarinka Tbk. √ √ √ -

ADVERTISING, PRINTING AND MEDIA

1 Elang Mahkota Teknologi Tbk. √ √ √ -

HEALTH CARE

1 Sejahteraraya Anugrahjaya Tbk. √ √ √ -

COMPUTER AND SERVICES

2 Astra Graphia Tbk. √ √ √ -

INVESTMENT COMPANY

1 Bakrie & Brothers Tbk. √ √ √ √ Sampel 44

2 Bhakti Investama Tbk. √ √ √ -

3 Global Mediacom Tbk. √ √ √ -

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NO NAMA PERUSAHAAN Sampel Sampel 1 2 3 4

5 Multipolar Tbk. √ √ √ -

6 Polaris Investama Tbk. √ √ √ -

7 Pool Advista Indonesia Tbk. √ √ √ -

OTHERS

1 Gema Grahasarana Tbk. √ √ √ -

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LAMPIRAN 2

DATA VARIABEL PENELITIAN

OPINI AUDIT DAN KONDISI KEUANGAN PERUSAHAAN TAHUN

2010-2012

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NO KODE

OPINI AUDIT

KONDISI KEUANGAN

UKURAN PERUSAHAAN DAN

AUDIT LAG

_{PERUSAHAAN TAHUN}

2010-2012

NO KODE

UKURAN PERUSAHAAN

AUDIT LAG

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NO KODE

UKURAN

PERUSAHAAN

AUDIT LAG

39 SULI 28.3017 28.1587

27.9878

106

107

109 40 TIRT 27.0814 27.2613

27.2448

81

82

82 41 TRIL 26.5061 26.2313

26.1344

88

87

86 42 TRUB 29.4874 29.0091

28.6537

168

200

204 43 UNTX 25.7596 25.8024

25.8126

85

75

84

44 ZBRA 24.8536 24.7602

24.5756

69

90

152 DEBT DEFAULT

_{PERUSAHAAN TAHUN 2010-2012}

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NO KODE

DEBT DEFAULT

2010 2011

2012

23 IIKP

0 0

0 24 ITTG

1 0

0 25 JKSW

1 1

1 26 LCGP

0 0

0 27 META

0 0

0 28 MTFN

0 1

1 29 MYTX

1

1 30 NIKL

0 0

0 31 OCAP

0 0

0 32 OKAS

0 0

0 33 POLY

1 1

1 34 PTSN

0 0

0 35 RIMO

1 1

1 36 SAFE

1 1

1 37 SAIP

1 1

1 38 SMMT

0

0 39 SULI

1 1

1 40 TIRT

0 0

0 41 TRIL

0 0

0 42 TRUB

1 0

0 43 UNTX

1 1

1

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LAMPIRAN 3

DATA HASIL PENGOLAHAN SPSS

1. Analisis Statistik Deskriptif

a. Descriptive

b. Frequence

Descriptive Statistics

N Minimum Maximum Mean Std. Deviation

KONDISIKEUANGAN 132 -46.3624 20,4285 -.723125 6.8471749

UKURANPERUSAHAAN 132 22 33 27.16 2.046

AUDITLAG 132 48 204 90,82 25.389

Valid N (listwise) 132

Statistics

OPINIAUDITGOING

CONCERN DEBTDEFAULT

N Valid 132 132

Missing 0 0

DEBTDEFAULT

Frequency Percent Valid Percent

Cumulative

Percent

Valid 0 75 56.8 56.8 56.8

1 57 43.2 43.2 100,0

Total 132 100,0 100,0

OPINIAUDITGOINGCONCERN

Frequency Percent Valid Percent

Cumulative

Percent

Valid 0 69 52.3 52.3 52.3

1 63 47.7 47.7 100,0

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2. Pengujian Data

a. Multikolinearitas

Coefficientsa

Model

Unstandardized

Coefficients

Standardized

Coefficients

t Sig.

Collinearity

Statistics

B

Std.

Error Beta Tolerance VIF

1(Constant) 1.122 .366 3.067 .003

KONDISIKEUANGAN -.004 .005 -.055 -.848 .398 .660 1.514

UKURANPERUSAHAAN -.036 .014 -.146 -2.628 .010 .883 1.133

AUDITLAG -4.957E-5 .001 -.003 -.044 .965 .844 1.184

DEBTDEFAULT .768 .059 .762 12.926 .000 .789 1.267

a. Dependent Variable:

OPINIAUDITGOINGCONCERN

b. Autokorelasi

Runs Test

Unstandardized Residual

Test Valuea -.04746

Cases < Test Value 66

Cases >= Test Value 66

Total Cases 132

Number of Runs 70

Z .524

Asymp. Sig. (2-tailed) .600

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3. Pengujian Model (Regresi Logistik)

a. Menilai Model Fit dan Keseluruhan Model (

Overall Model Fit

₎

Iteration Historya,b,c

-2 Log likelihood

Coefficients

Constant

182.718 -.091

a. Constant is included in the model.

b. Initial -2 Log likelihood: 182.718

c. Estimation terminated at iteration number 2 because

parameter estimates changed by less than .001.

Iteration Historya,b,c,d

Iteration -2 Log likelihood

Coefficients

Constant

KONDISIKE

UANGAN

UKURANPER

USAHAAN AUDITLAG

DEBTDEF

a. Method: Enter

b. Constant is included in the model.

c. Initial -2 Log likelihood: 182.718

d. Estimation terminated at iteration number 7 because parameter estimates changed by less

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b.

Menilai Kelayakan Model Regresi

c. Koefisien Determinasi

Model Summary

Step -2 Log likelihood

Cox & Snell R

Square

Nagelkerke R

Square

1 70,248a .573 .765

a. Estimation terminated at iteration number 7 because parameter

estimates changed by less than .001.

d. Matriks Klasifikasi

Classification Tablea

Observed

Predicted

OPINIAUDITGOINGCON

CERN

Percentage Correct

0 1

Step

1

OPINIAUDITGOINGCONCE

RN

0 62 7 89.9

1 7 56 88.9

Overall Percentage 89.4

a. The cut value is .500

Hosmer and Lemeshow Test

Step Chi-square df Sig.

1

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e. Pengujian Hipotesis

Variables in the Equation

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

Step 1a KONDISIKEUANGAN -.444 .194 5.256 1 .022 .641

UKURANPERUSAHAAN -.377 .165 5.212 1 .022 .686

AUDITLAG .003 .013 .066 1 .798 1.003

DEBTDEFAULT 4.054 .774 27.417 1 .000 57.611

Constant 8.278 4.275 3.749 1 .053 3.935E3

a. Variable(s) entered on step 1: KONDISIKEUANGAN, UKURANPERUSAHAAN, AUDITLAG,