LAMPIRAN 1
Tabel Populasi dan Sampel
Tabel Pemilihan Sampel
No Nama Perusahaan Kode
Perusahaan
Pemenuhan Kriteria Sampel
1 2 3 4 5
I Subsektor Semen
1 Indocement Tunggal Prakarsa, Tbk.
INTP √ √ √ √ X -
2 Semen Baturaja (Persero), Tbk.
SMBR X √ √ √ X -
3 Holcim Indonesia, Tbk. SMBC √ √ √ √ X -
4 Semen Indonesia (Persero), Tbk.
SMGR √ √ √ √ X -
II Subsektor Keramik, Porselin, dan Kaca
5 Asahimas Flat Glass, Tbk. AMFG √ √ √ √ X -
6 Arwana Citra Mulia, Tbk. ARNA √ √ √ √ X -
7 Inti Keramik Alam Asri Industri, Tbk.
IKAI √ √ √ √ √ Sampel 1
8 Keramika Indonesia Asosiasi, Tbk.
KIAS √ √ √ √ X -
9 Mulia Industrindo, Tbk. MLIA √ √ √ √ √ Sampel 2
10 Surya Toto Indonesia, Tbk. TOTO √ √ √ √ X -
III Subsektor Logam dan Sejenisnya
11 Alaska Industrindo, Tbk. ALKA √ √ √ √ X -
12 Alumindo Light Metal Industry, Tbk.
ALMI √ √ √ √ X -
13 Sarana Central Bajatama, Tbk.
BAJA √ √ √ √ X -
14 Beton Jaya Manunggal, Tbk. BTON √ √ √ √ X -
15 Citra Turbindo, Tbk. CTBN √ √ √ √ X -
16 Gunawan Dianjaya Steel, Tbk.
GDST √ √ √ √ X -
17 Indal Aluminium Industry, Tbk.
INAI √ √ √ √ X -
18 Steel Pipe Industry of Indonesia, Tbk.
ISSP X √ √ √ X -
24 Pelat Timah Nusantara, Tbk NIKL √ √ √ √ √ Sampel 5
25 Pelangi Indah Cavindo, Tbk PICO √ √ √ √ X -
26 Tembaga Mulia Semanan, Tbk
TBMS √ √ √ √ X -
IV Subsektor Kimia
27 Barito Pasific, Tbk BRPT √ √ X √ √ -
28 Budi Acid Jaya, Tbk BUDI √ √ √ √ X -
29 Duta Pertiwi Nusantara, Tbk DPNS √ √ √ √ X -
30 Ekadharma International, Tbk
EKAD √ √ √ √ X -
31 Eferindo Wahanatama, Tbk ETWA √ √ √ √ X -
32 Intan Wijaya International, Tbk
INCI √ √ √ √ √ -
33 Sorini Agro Asia Corporindo, Tbk
SOBI √ √ √ √ X -
34 Indo Acitama, Tbk SRSN √ √ √ √ X -
35 Chandra Asri Petrochemical, Tbk
TPIA √ √ √ √ X -
36 Unggul Indah Cahaya, Tbk UNIC √ √ √ √ X -
V Subsektor Plastik dan Kemasan
37 Alam Karya Unggul, Tbk AKKU √ √ √ √ √ Sampel 6
38 Argha Karya Prima Industry, Tbk
43 Champion Pacific Indonesia, Tbk
IGAR √ √ √ √ X -
44 Indopoly Swakarsa Industry, Tbk
IPOL √ √ √ √ X -
45 Sekawan Intipratama, Tbk SIAP √ √ √ √ X -
46 Siwani Makmur, Tbk SIMA √ √ √ √ √ Sampel 8
47 Trias Sentosa, Tbk TRST √ √ √ √ X -
48 Yana Prisma Hasta Persada, Tbk
YPAS √ √ √ √ X -
VI Subsektor Pakan Ternak
49 Charoen Phokpand Indonesia, Tbk
CPIN √ √ √ √ X -
50 Japfa Comfeed Indonesia, Tbk
JAPFA √ √ √ √ X -
52 Multibreeder Adirama Indonesia, Tbk
MBAI √ X √ √ X -
53 Siearad Produce, Tbk SIPD √ √ √ √ X -
VII Subsektor Kayu dan Pengolahannya
54 Sumalindo Lestari Jaya, Tbk SULI √ √ √ √ √ Sampel 9
55 Tirta Mahakam Resource, Tbk
TIRT √ √ √ √ √ Sampel
10
VIII Subsektor Pulp dan Kertas
56 Allando Naratama, Tbk ALDO √ √ √ √ X -
57 Dwi Aneka Jaya Kemasindo, Tbk
61 Kertas Basuki Rachmat Indonesia, Tbk
KBRI √ √ √ √ X -
62 Surabaya Agung Industri Pulp dan Kertas, Tbk.
SAIP √ X √ √ X -
63 Suparma, Tbk SPMA √ √ √ √ X -
64 Pabrik Kertas Tjiwi Kimia, Tbk
TKIM √ √ √ √ X -
IX Subsektor Otomotif dan Komponen
65 Astra International, Tbk ASII √ √ √ √ X -
66 Astra Otoparts, Tbk AUTO √ √ √ √ X -
67 Indo Kordsa, Tbk BRAM √ √ √ √ X -
68 Goodyear Indonesia, Tbk GDYR √ √ √ √ X -
69 Gajah Tunggal, Tbk GJTL √ √ √ √ X -
70 Indomobil Sukses International, Tbk
IMAS √ √ √ √ X -
71 Indospring, Tbk INDS √ √ √ √ X -
72 Multi Prima Sejahtera, Tbk LPIN √ √ √ √ X -
73 Multistrada Arah Sarana, Tbk
MASA √ √ √ √ X -
74 Nipress, Tbk NIPS √ √ √ √ X -
75 Prima Alloy Steel Universal, Tbk
PRAS √ √ √ √ X -
76 Selamat Sempurna, Tbk SMSM √ √ √ √ X -
X Subsektor Tekstil dan Garmen
77 Polychem Indonesia, Tbk ADMG √ √ √ √ X -
78 Argo Pantes, Tbk ARGO √ √ √ √ √ Sampel
11
Tbk 12
90 Sunson Textile Manufacturer, Tbk
XI Subsektor Alas Kaki
96 Sepatu Bata, Tbk BATA √ √ √ √ X -
97 Primarindo Asia Infrastructure, Tbk
BIMA √ √ √ √ X -
98 Surya Intrindo Makmur, Tbk.
SIMM √ X √ √ X -
XII Subsektor Kabel
99 Sumi Indo Kabel, Tbk IKBI √ √ √ √ X -
100 Jembo Cable Company, Tbk JECC √ √ √ √ X -
101 KMI Wire and Cable, Tbk KBLI √ √ √ √ X -
102 Kabelindo Murni, Tbk KBLM √ √ √ √ X -
103 Supreme Cable Manufacturing and Commerce, Tbk
SCCO √ √ √ √ X -
104 Voksel Electric, Tbk VOKS √ √ √ √ X -
XIII Subsektor Elektronika
105 Sat Nusantara Persada, Tbk PTSN √ √ √ √ √ Sampel
18
XIV Subsektor Makanan dan Minuman
106 Akasha Wira InXternational, Tbk
ADES √ √ √ √ X -
Tbk
108 Tri Banyan Tirta, Tbk ALTO √ √ √ √ X -
109 Aqua Golden Mississippi, Tbk
AQUA √ X √ √ X -
110 Cahaya Kalbar, Tbk CEKA √ √ √ √ X -
111 Davomas Abadi, Tbk DAVO √ √ √ X √ -
112 Delta Djakarta, Tbk DLTA √ √ √ √ X -
113 Indofood CBP Sukses Makmur, Tbk
ICBP √ √ √ √ X -
114 Indofood Sukses Makmur, Tbk
INDF √ √ √ √ X -
115 Multi Bintang Indonesia, Tbk
MLBI √ √ √ √ X -
116 Mayora Indah, Tbk MYOR √ √ √ √ X -
117 Prashida Aneka Niaga, Tbk PSDN √ √ √ √ X -
118 Nippon Indosari Corporindo, Tbk
ROTI √ √ √ √ X -
119 Sekar Bumi, Tbk SKBM √ √ √ √ X -
120 Sekar Laut, Tbk SKLT √ √ √ √ X -
121 Siantar Top, Tbk STTP √ √ √ √ X -
122 Ultrajaya Milk Industry and Trading Company, Tbk
ULTJ √ √ √ √ X -
XV Subsektor Rokok
123 Gudang Garam, Tbk GGRM √ √ √ √ X -
124 Handjaya Mandala Sampoerna, Tbk
HMSP √ √ √ √ X -
125 Bentoel International Investama, Tbk
RMBA √ √ √ √ √ Sampel
19
126 Wismilak Inti Makmur, Tbk WIIM √ √ √ √ X -
XVI Subsektor Farmasi
127 Darya Varia Laboratoria, Tbk
133 Schering Plough Indonesia, Tbk
SCPI √ √ √ √ √ Sampel
20 134 Industri Jamu dan Farmasi
Sido Muncul, Tbk
SIDO X √ √ √ X -
135 Taisho Pharmaceutical Indonesia, Tbk
SQBB √ √ √ √ X -
137 Martina Berto, Tbk MBTO √ √ √ √ X -
138 Mustika Ratu, Tbk MRAT √ √ √ √ X -
139 Mandom Indonesia, Tbk TCID √ √ √ √ X -
140 Unilever Indonesia, Tbk UNVR √ √ √ √ X -
XVIII Subsektor Peralatan Rumah Tangga
141 Chitose International, Tbk CINT √ √ √ √ X -
142 Kedawung Setia Industrial, Tbk
KDSI √ √ √ √ X -
143 Kedaung Indah Can, Tbk KICI √ √ √ √ X -
144 Langgeng Makmur Industry, Tbk
LMPI √ √ √ √ X -
145 Grand Kartech, Tbk. KRAH X √ √ √ X -
Sumber :
Tabel Sampel Penelitian
No. Nama Perusahaan Kode Perusahaan
1 Inti Keramik Alam Asri Industri, Tbk. IKAI
2 Mulia Industrindo, Tbk. MLIA
3 Jakarta Kyoei Steel World LTD, Tbk. JKSW
4 Krakatau Steel, Tbk. KRAS
5 Pelat Timah Nusantara, Tbk. NIKL
6 Alam Karya Unggul, Tbk. AKKU
7 Titan Kimia Nusantara, Tbk. FPNI
8 Siwani Makmur, Tbk. SIMA
9 Sumalindo Lestari Jaya, Tbk. SULI
10 Tirta Mahakam Resource, Tbk. TIRT
11 Argo Pantes, Tbk. ARGO
12 Century Textile Industry, Tbk. CNTX
13 Ever Shine Tex, Tbk. ESTI
14 Apac Citra Centertex, Tbk. MYTX
15 Asia Pacific Fibers, Tbk. POLY
16 Sunson Textile Manufacturer, Tbk. SSTM
17 Unitex, Tbk. UNTX
18 Sat Nusantara Persada, Tbk. PTSN
19 Bentoel International Investama, Tbk. RMBA 20 Schering Plough Indonesia, Tbk. SCPI
LAMPIRAN 2
20 SCPI 2010 Ade Setiawan Elimin, CPA 0 1 1 90 -3.09
2011 Ade Setiawan Elimin, CPA 0 1 2 101 -9.30
2012 Drs. M. Jusuf Wibisana, M.Ec., CPA 0 1 1 64 -5.94
2013 Eddy Rintis, S.E., CPA 0 1 1 91 -2.99
LAMPIRAN 3
Statistik Deskriptif
GET DATA /TYPE=XLSX
/FILE='D:\college\Skripsikuuu\Mine\Data\Input SPSS.xlsx' /SHEET=name 'Final Data'
/CELLRANGE=full /READNAMES=on
/ASSUMEDSTRWIDTH=32767. EXECUTE.
DATASET NAME DataSet1 WINDOW=FRONT.
DESCRIPTIVES VARIABLES=GCAO SPEC TENYRS ALAG NPMR /STATISTICS=MEAN STDDEV MIN MAX.
Descriptive Statistics
N Minimum Maximum Mean Std. Deviation
GCAO 80 0 1 .44 .499
SPEC 80 0 1 .46 .502
TENYRS 80 1 3 1.53 .675
ALAG 80 49 149 83.22 17.602
NPMR 80 -939.59 46.58 -41.2934 129.79550
LAMPIRAN 4
Statistik Frekuensi
FREQUENCIES VARIABLES=GCAO SPEC TENYRS ALAG NPMR /ORDER=ANALYSIS.
Frequencies
Notes
Output Created 09-FEB-2015 22:16:03
Comments
Input
Active Dataset DataSet1
Filter <none>
Weight <none>
Split File <none>
N of Rows in Working Data
File 80
Missing Value Handling
Definition of Missing User-defined missing values are treated as missing.
Cases Used Statistics are based on all
cases with valid data.
Syntax
Processor Time 00:00:00.11
Elapsed Time 00:00:00.17
Frequency Table
GCAO
Frequency Percent Valid Percent Cumulative
Percent
Valid
Non Going Concern Audit
Opinion 45 56.3 56.3 56.3
Going Concern Audit Opinion 35 43.8 43.8 100.0
Total 80 100.0 100.0
SPEC
Frequency Percent Valid Percent Cumulative
Percent
Valid
Non Industry Specialist
Auditor 43 53.8 53.8 53.8
Industry Specialist Auditor 37 46.3 46.3 100.0
LAMPIRAN 5
Hasil Analisis Regresi
LOGISTIC REGRESSION VARIABLES GCAO /METHOD=ENTER SPEC TENYRS ALAG NPMR /CONTRAST (SPEC)=Indicator
/CLASSPLOT
/CASEWISE OUTLIER(2)
/PRINT=GOODFIT CORR ITER(1) CI(95)
/CRITERIA=PIN(0.05) POUT(0.10) ITERATE(20) CUT(0.5).
Logistic Regression
Notes
Output Created 30-JAN-2015 16:43:47
Comments
Input
Active Dataset DataSet1
Filter <none>
Weight <none>
Split File <none>
N of Rows in Working Data File 80
Missing Value Handling Definition of Missing User-defined missing values are treated as missing
Syntax
LOGISTIC REGRESSION VARIABLES GCAO /METHOD=ENTER SPEC TENYRS ALAG NPMR /CONTRAST
(SPEC)=Indicator /CLASSPLOT
/CASEWISE OUTLIER(2) /PRINT=GOODFIT CORR ITER(1) CI(95)
/CRITERIA=PIN(0.05) POUT(0.10) ITERATE(20) CUT(0.5).
Resources
Processor Time 00:00:00.09
[DataSet1]
Case Processing Summary
Unweighted Casesa N Percent
Selected Cases
Included in Analysis 80 100.0
Missing Cases 0 .0
Total 80 100.0
Unselected Cases 0 .0
Total 80 100.0
a. If weight is in effect, see classification table for the total number of cases.
Dependent Variable Encoding
Original Value Internal Value
Non Going Concern Audit
Opinion 0
Going Concern Audit Opinion 1
Categorical Variables Codings
Frequency Parameter coding (1) SPEC
Non Industry Specialist 43 1.000
Industry Specialist 37 .000
Block 0: Beginning Block
Iteration Historya,b,c
Iteration -2 Log likelihood Coefficients Constant
Step 0
1 109.650 -.250
2 109.650 -.251
3 109.650 -.251
a. Constant is included in the model. b. Initial -2 Log Likelihood: 109.650
Classification Tablea,b
Non Going Concern Audit
Opinion 45 0 100.0
Going Concern Audit
Opinion 35 0 .0
Overall Percentage 56.3
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 -.251 .225 1.243 1 .265 .778
Variables not in the Equation
5 88.767 -4.318 1.617 -.155 .040 -.002 a. Method: Enter
b. Constant is included in the model. c. Initial -2 Log Likelihood: 109.650
d. Estimation terminated at iteration number 5 because parameter estimates changed by less than .001.
Omnibus Tests of Model Coefficients
Chi-square df Sig.
a. Estimation terminated at iteration number 5 because parameter estimates changed by less than .001.
Hosmer and Lemeshow Test
Step Chi-square df Sig.
1 9.197 8 .326
Contingency Table for Hosmer and Lemeshow Test
GCAO = Non Going Concern Audit Opinion
GCAO = Going Concern Audit Opinion
Total
Observed Expected Observed Expected
9 4 2.409 4 5.591 8
Non Going Concern Audit
Opinion 33 12 73.3
Going Concern Audit
Opinion 9 26 74.3
Overall Percentage 73.8
a. The cut value is .500
a. Variable(s) entered on step 1: SPEC, TENYRS, ALAG, NPMR.
