76
LAMPIRAN
Lampiran 1
Daftar perusahaan sampel
No Kode Nama
1 AMFG PT Asahimas Flat Glass
2 IKAI PT Intikeramik Alamasri Industri
3 KIAS PT Keramika Indonesia Assosiasi
4 BAJA PT Saranacentral Bajatama
5 GDST PT Gunawan Dianjaya Steel Tbk
6 LMSH PT Lionmesh Prima Tbk
7 ETWA PT Eterindo Wahanatama Tbk
8 AKKU PT Anugerah Kagum Karya Utama
9 APLI PT Asiaplast Industries
10 BRNA PT Berlina
11 TIRT PT Tirta Mahakam Resources
12 HDTX PT Panasia Indo Resources
13 SSTM PT Sunson Textile Manufacturer
14 ALTO PT Tri Banyan Tirta
15 BTEK PT Bumi Teknokultura Unggul
16 IIKP PT Inti Agri Resources
17 PCAR PT Prima Cakrawala Abadi
18 PSDN PT Prasidha Aneka Niaga
19 RMBA PT Bentoel International Investama
20 MBTO PT Martina Berto
21 MRAT PT Mustika Ratu
22 KICI PT Kedaung Indah Can
23 LMPI PT Langgeng Makmur Industri
EmitenTahunTotal asset (TA)Aktiva lancar (CA)Hutang Lancar(CL)Working capital (WC)Retained earning (RE) AMFG20188,432,632,000,0002,208,918,000,0001,738,904,000,000470,014,000,0003,132,083,000,000 IKAI20181,337,016,109,00092,211,026,000196,634,638,000(104,423,612,000)(440,373,887,000) KIAS20181,704,424,579,208560,456,340,708192,300,522,743368,155,817,965(518,295,367,839) BAJA2018901,181,796,270692,169,207,950811,365,493,384(119,196,285,434)(161,637,583,054) GDST20181,351,861,756,994297,658,998,332382,679,320,708(85,020,322,376)(82,103,472,427) LMSH2018160,027,280,15391,588,263,96417,303,304,95574,284,959,009121,895,870,930 ETWA20181,093,133,957,53620,936,092,105864,161,835,461(843,225,743,356)664,136,034,532 AKKU20181,074,466,192,087401,342,805,373148,545,920,105252,796,885,26856,934,469,593 APLI2018503,177,499,114201,923,603,048201,327,226,691596,376,35759,988,115,386 BRNA20182,461,326,183,000811,798,388,000825,079,803,000(13,281,415,000)98,179,198,000 TIRT2018923,366,433,799648,335,408,999599,302,543,30349,032,865,696(137,354,735,820) HDTX2018586,940,667,00037,133,314,000235,055,724,000(197,922,410,000)(1,799,253,287,000) SSTM2018562,174,180,897294,172,560,216131,917,686,499162,254,873,717(145,999,444,506) ALTO20181,109,843,522,344188,531,394,038246,962,435,572(58,431,041,534)(141,393,296,337) BTEK20185,165,236,468,7051,042,216,941,453483,324,264,339558,892,677,11411,205,260,566 IIKP2018298,090,648,07221,055,644,65422,158,317,850(1,102,673,196)(100,489,928,719) PCAR2018117,423,511,77486,383,519,23723,934,318,33262,449,200,905(45,470,030,757) PSDN2018697,657,400,651371,088,779,911361,013,085,42110,075,694,490(145,535,666,539) RMBA201814,879,589,000,0009,584,354,000,0006,028,559,000,0003,555,795,000,000(6,865,326,000,000) MBTO2018648,016,880,325392,357,840,917240,203,560,883152,154,280,034(24,770,878,588) MRAT2018511,887,783,867382,330,851,179122,929,175,890259,401,675,289218,230,527,092 KICI2018154,088,747,76697,221,132,55215,902,122,81581,319,009,737(11,829,129,610) LMPI2018786,704,752,983525,674,069,930379,536,352,404146,137,717,526(171,830,260,811)
Lampiran 2 Data Pembentuk
EmitenTahunEBITBV debt (BVD)BV equity (BVE)Total sales (TS) AMFG2018176,696,000,0004,835,966,000,0003,596,666,000,0004,443,262,000,000 IKAI201852,554,233,000542,884,341,000794,131,768,00011,276,672,000 KIAS2018(94,086,692,401)349,587,345,8231,354,837,233,385875,963,168,811 BAJA2018(25,892,605,175)824,660,447,65776,521,348,6131,279,809,883,694 GDST2018(126,466,776,202)455,885,354,596895,976,402,3981,556,287,984,166 LMSH20182,744,226,41227,335,071,863132,692,208,290240,029,648,845 ETWA2018(52,733,675,946)1,350,106,354,775(256,972,397,239)23,910,705,666 AKKU2018(9,666,450,850)323,598,055,358750,868,136,728107,378,945,218 APLI2018(13,476,493,870)298,992,622,457204,184,876,657438,050,805,734 BRNA2018(21,224,294,000)1,338,054,621,0002,462,326,183,0001,319,344,703,000 TIRT20189,215,116,999835,881,014,67487,485,419,1251,042,813,378,742 HDTX2018(269,305,861,000)450,801,225,000136,139,442,000528,163,920,000 SSTM2018(12,198,354,651)346,923,856,267215,250,324,630410,244,604,874 ALTO2018(26,933,872,179)722,716,844,799387,126,677,545294,274,839,317 BTEK201839,223,748,0032,904,707,799,3272,260,528,669,378890,045,953,988 IIKP2018(16,402,858,330)23,746,905,995274,343,742,07717,802,375,343 PCAR2018(8,482,818,893)28,973,210,45788,450,301,317176,509,268,479 PSDN2018(2,509,541,370)454,760,270,998242,897,129,6531,334,070,483,011 RMBA2018(215,217,000,000)6,513,618,000,0008,365,971,000,00021,923,057,000,000 MBTO2018(137,357,577,709)347,517,123,452300,499,756,873502,517,714,607 MRAT20187,589,812,65159,439,145,86494,649,601,902300,572,751,733 KICI2018172,486,581143,913,787,087367,973,996,78086,916,161,329 LMPI2018(58,874,992,358)456,214,088,287330,490,664,696455,555,959,093
EmitenTahunZ1 (0.717*WC/TA)Z2 (0.847*RE/TA)Z3 (3.107*EBIT/TA)Z4 (0.42*BVE/BVD)Z5 (0.998*TS/TA)Z-score AMFG20180.0399638020.3145962380.0651035730.312367730.5258590051.257890348 IKAI2018-0.055999123-0.2789769550.1221271760.6143764290.008417340.409944867 KIAS20180.154872046-0.257562688-0.1715108761.6277237860.5129069681.866429235 BAJA2018-0.094835179-0.151919439-0.0892698060.0389723631.4173058861.120253825 GDST2018-0.045093051-0.051441385-0.29066010.8254489541.1489158561.587170274 LMSH20180.3328327240.6451762640.0532803622.0387993771.4969297074.567018434 ETWA2018-0.553082130.514596786-0.149884221-0.079940670.02182979-0.246480445 AKKU20180.1686934110.044881352-0.0279521710.974556590.0997371421.259916324 APLI20180.0008498030.100978151-0.0832141070.2868219540.8688280081.174263809 BRNA2018-0.0038689610.033785762-0.0267920120.772895950.5349579521.31097869 TIRT20180.038074337-0.12599490.0310075910.0439582611.1271015641.114146854 HDTX2018-0.24177975-2.596459267-1.4255841470.1268376450.898059415-3.238926105 SSTM20180.206940746-0.219970133-0.067417340.2605907170.7282869430.908430933 ALTO2018-0.037748616-0.107907214-0.0754012070.2249749760.2646195470.268537486 BTEK20180.0775813560.0018374480.0235939220.3268562990.1719700280.601839054 IIKP2018-0.002652269-0.285533847-0.1709670574.8521846040.0596019054.452633336 PCAR20180.381321222-0.327984707-0.2244535011.2821888211.5001786892.611250525 PSDN20180.010355044-0.17668946-0.011176180.224330931.9083899071.95521024 RMBA20180.171342435-0.390799176-0.0449393610.5394402651.470417691.745461853 MBTO20180.168351508-0.032377141-0.6585785140.3631760550.7739191590.614491067 MRAT20180.3633433090.3610972210.0460678080.6687988570.5860104812.025317675 KICI20180.378390576-0.0650227410.0034779681.0739004360.5629374651.953683703 LMPI20180.133189412-0.184999811-0.2325200150.3042564510.5779103860.597836421
Emiten TahunTotal asset (TA)Aktiva lancar (CA)Hutang Lancar(CL)Working capital (WC)Retained earning (RE) AMFG20198,738,055,000,0002,347,673,000,0002,286,103,000,00061,570,000,0002,945,348,000,000 IKAI20191,357,533,090,000114,819,624,000145,834,280,000(31,014,656,000)(507,948,883,000) KIAS20191,231,680,564,971418,960,114,294275,411,165,942143,548,948,352(988,480,511,049) BAJA2019836,870,774,001636,445,607,431748,332,823,419(111,887,215,988)(163,971,737,951) GDST20191,758,578,169,995597,839,130,021759,246,184,010(161,407,053,989)(55,296,055,706) LMSH2019147,090,641,45379,841,884,79421,455,055,71158,386,829,083102,739,126,527 ETWA20191,123,825,685,01255,982,018,077967,643,373,510(911,661,355,433)753,414,094,018 AKKU2019936,699,355,696256,825,991,159343,800,035,765(86,974,044,606)(106,767,700,124) APLI2019419,264,529,448123,669,639,38087,957,256,57635,712,382,80469,606,541,965 BRNA20192,263,112,918,000665,275,229,000840,292,748,000(175,017,519,000)(14,810,645,000) TIRT2019895,683,018,081616,143,811,548606,083,831,92510,059,979,623(189,097,633,875) HDTX2019423,791,061,00021,150,276,000245,687,022,000(224,536,746,000)(1,864,157,853,000) SSTM2019514,765,731,890263,602,799,221166,219,539,04097,383,260,181(162,266,176,683) ALTO20191,103,450,087,164176,818,868,579200,070,083,238(23,251,214,659)(148,755,029,525) BTEK20194,975,248,130,342914,969,847,759521,992,920,130392,976,927,629(51,453,964,424) IIKP2019384,481,206,140123,860,216,38322,889,516,184100,970,700,199(14,961,335,493) PCAR2019124,735,506,55581,197,082,57033,133,870,05648,063,212,514(49,641,905,008) PSDN2019763,492,320,252285,684,939,859378,030,544,728(92,345,604,869)(192,893,888,909) RMBA201917,000,330,000,00011,598,066,000,0006,083,396,000,0005,514,670,000,000(6,829,654,000,000) MBTO2019591,063,928,037317,285,450,420254,266,866,83163,018,583,589(90,773,530,900) MRAT2019532,762,947,995412,707,718,061142,931,525,716269,776,192,345218,361,709,481 KICI2019152,818,996,76095,881,525,04412,652,638,34583,228,886,699(17,156,589,225) LMPI2019737,642,257,697479,994,366,854403,747,604,77876,246,762,076(213,499,854,720)
Emiten TahunEBITBV debt (BVD)BV equity (BVE)Total sales (TS) AMFG2019(146,563,000,000)5,328,124,000,0003,409,931,000,0004,289,776,000,000 IKAI201956,437,888,000440,983,741,000916,549,349,00084,524,926,000 KIAS2019(505,804,185,996)326,113,004,490905,567,560,481735,066,462,915 BAJA20199,847,403,899762,683,580,28574,187,193,7161,072,625,592,333 GDST201931,308,164,703841,187,548,585917,390,621,4101,852,766,916,975 LMSH2019(19,511,938,073)33,455,177,566113,635,463,887177,788,235,456 ETWA2019(42,545,812,332)1,469,796,558,566(346,328,533,713)224,066,845,068 AKKU2019(164,071,653,452)349,297,058,283587,402,297,41221,681,328,889 APLI201929,159,030,886206,523,459,012 212,741,070,436437,990,210,351 BRNA2019(159,492,681,000)1,309,332,127,0002,263,112,918,0001,221,535,436,000 TIRT2019(45,799,101,449)859,736,792,34535,946,225,736645,859,484,361 HDTX2019(56,735,363,000)353,633,985,00070,157,076,0008,369,686,000 SSTM2019(9,882,687,572)314,416,806,582200,348,925,308354,113,973,461 ALTO2019(5,579,723,214)722,719,563,550380,730,523,614343,971,642,312 BTEK2019(2,921,373,502)2,832,632,209,3652,142,615,920,977697,914,218,244 IIKP2019(13,127,269,185)25,039,869,959359,441,336,18120,078,357,205 PCAR2019(9,388,980,754)40,503,414,15384,232,092,40362,720,091,934 PSDN201933,001,372,495587,528,831,446175,963,488,8061,224,283,552,949 RMBA2019315,938,000,0008,598,687,000,0008,401,643,000,00020,834,699,000,000 MBTO2019(67,874,234,088)355,892,726,298235,171,201,739537,567,605,097 MRAT20199,088,126,03565,463,957,07487,355,039,686305,224,577,860 KICI2019(3,485,681,775)164,121,422,945368,641,525,05091,061,314,601 LMPI2019(56,356,644,949)448,320,875,981289,321,381,716517,512,379,678
Emiten TahunZ1 (0.717*WC/TA)Z2 (0.847*RE/TA)Z3 (3.107*EBIT/TA)Z4 (0.42*BVE/BVD)Z5 (0.998*TS/TA)Z-score AMFG20190.0050521190.285499434-0.052113570.2687946110.4899484440.997181038 IKAI2019-0.016380822-0.3169224430.1291699770.8729363260.0621390940.730942131 KIAS20190.083564358-0.6797566-1.2759262841.1662778550.595605996-0.110234674 BAJA2019-0.095860838-0.1659564010.0365598670.040853931.2791465231.09474308 GDST2019-0.065808196-0.0266327420.055314270.4580477461.0514524831.472373561 LMSH20190.2846092450.591608272-0.4121512491.4265921841.2062810883.09693954 ETWA2019-0.5816393060.567829821-0.11762486-0.0989647060.19897989-0.031419161 AKKU2019-0.066574605-0.096543508-0.5442201110.7063012960.0231002250.022063297 APLI20190.0610730860.1406194350.2160857950.4326445531.0425738391.892996706 BRNA2019-0.055449094-0.00554308-0.2189655480.7259482950.5386794250.984669998 TIRT20190.008053078-0.178819619-0.1588707220.0175605080.7196382560.407561501 HDTX2019-0.379887312-3.725755087-0.4159520790.083323360.019710059-4.418561059 SSTM20190.135641891-0.266994175-0.0596494840.2676273880.6865370470.763162668 ALTO2019-0.015108179-0.114183244-0.0157109050.2212570790.3111003420.387355094 BTEK20190.056633247-0.008759665-0.0018243730.3176899150.1399967140.503735839 IIKP20190.188295269-0.032959351-0.1060817146.0289994090.0521175036.130371116 PCAR20190.276275171-0.337086806-0.2338673570.8734443640.5018190371.080584408 PSDN2019-0.086722285-0.2139918370.1342977020.1257890021.6003238721.559696454 RMBA20190.232584802-0.3402708620.0577411950.4103754521.2230956461.583526233 MBTO20190.076445749-0.130079298-0.3567892330.27753280.9076724940.774782512 MRAT20190.3630686610.3471569650.0530006970.5604475850.5717629761.895436884 KICI20190.390495377-0.095090476-0.070868240.9433834890.5946851761.762605326 LMPI20190.074113065-0.245151867-0.2373780710.2710446620.700173220.562801009
EmitenTahunTotal asset (TA)Aktiva lancar (CA)Hutang Lancar(CL)Working capital (WC)Retained earning (RE) AMFG20207,961,657,000,0001,932,986,000,0002,404,568,000,000(471,582,000,000)2,465,254,000,000 IKAI20201,285,201,213,00076,232,484,000158,875,581,000(82,643,097,000)(578,894,126,000) KIAS20201,021,382,709,921213,856,436,953127,909,759,38685,946,677,567(1,044,374,174,283) BAJA2020760,425,479,634562,587,933,413619,717,175,037(57,129,241,624)(110,319,843,181) GDST20201,588,136,471,649412,410,310,473676,672,074,796(264,261,764,323)(133,141,384,511) LMSH2020143,486,189,95979,949,514,00223,270,556,68556,678,957,31797,455,107,309 ETWA20201,055,671,083,05628,489,487,729289,613,552,551(261,124,064,822)675,510,349,678 AKKU2020726,551,136,51639,214,293,176123,163,589,971(83,949,296,795)(102,683,975,154) APLI2020406,440,895,710123,669,639,38086,215,048,91737,454,590,46363,361,876,353 BRNA20201,965,718,547,000494,691,709,000742,677,853,000(247,986,144,000)(145,333,991,000) TIRT2020394,725,543,723143,392,688,609423,487,395,154(280,094,706,545)(603,496,073,290) HDTX2020384,116,199,00020,737,818,000245,260,776,000(224,522,958,000)(1,912,614,034,000) SSTM2020482,065,294,095246,379,557,480164,959,909,41381,419,648,067(177,620,554,126) ALTO20201,105,874,415,256192,738,872,245232,807,819,931(40,068,947,686)(159,235,261,920) BTEK20204,223,727,970,626168,698,932,005325,157,243,458(156,458,311,453)(551,974,415,938) IIKP2020343,139,482,249101,730,652,9991,031,391,774100,699,261,225(56,459,722,876) PCAR2020103,351,122,21064,192,318,24521,624,939,96342,567,378,282(70,193,833,779) PSDN2020765,375,539,783283,695,608,058368,958,625,142(85,263,017,084)(254,908,784,410) RMBA202012,464,005,000,0008,283,505,000,0003,769,077,000,0004,514,428,000,000(9,522,347,000,000) MBTO2020982,882,686,217182,202,105,658295,518,213,807(113,316,108,149)(285,090,883,971) MRAT2020559,795,937,451432,576,455,286195,801,413,331236,775,041,955192,640,378,200 KICI2020157,023,139,112102,505,706,55613,087,685,42289,418,021,134(21,735,008,485) LMPI2020698,252,022,979458,427,633,362407,671,137,39850,756,495,964(254,831,126,239)
EmitenTahunEBITBV debt (BVD)BV equity (BVE)Total sales (TS) AMFG2020(291,552,000,000)5,031,820,000,0002,929,837,000,0003,767,789,000,000 IKAI2020(51,528,109,000)443,962,433,000841,238,780,00092,586,834,000 KIAS2020(58,147,623,369)169,127,346,041852,255,363,880437,171,365,385 BAJA202081,007,127,712632,586,391,148127,839,088,4861,204,954,780,957 GDST2020(67,718,233,075)741,251,635,985846,884,835,6641,331,774,939,496 LMSH2020(8,813,710,592)35,134,745,290108,351,444,669124,814,032,661 ETWA202090,546,478,6521,323,840,658,770(268,169,575,714)467,391,344 AKKU2020(8,890,818,362)134,896,853,532591,654,282,984207,588,165,382 APLI202029,159,030,886200,450,080,044205,990,815,666 437,990,210,351 BRNA2020(207,715,034,000)1,198,995,029,0001,965,718,547,0001,123,569,559,000 TIRT2020(374,250,781,929)785,048,342,887(390,322,799,164)168,879,831,491 HDTX202057,730,491,000363,130,561,00020,985,638,00010,600,097,000 SSTM2020(10,652,434,887)295,733,976,001186,331,318,094220,499,855,235 ALTO2020212,496,606732,991,334,916372,883,080,340321,502,485,934 BTEK2020(379,363,884,568)2,561,356,330,7721,662,371,639,8541,013,029,439,944 IIKP2020(20,535,335,752)25,243,798,592343,139,482,24915,661,470,849 PCAR2020(13,962,725,500)39,680,888,88863,670,233,32246,602,172,890 PSDN2020(7,038,616,168)645,223,998,886120,151,540,897895,456,045,999 RMBA2020(2,422,879,000,000)6,755,055,000,0005,708,950,000,00020,834,699,000,000 MBTO2020(168,167,223,832)393,023,326,750589,859,359,467297,216,309,211 MRAT202012,733,383,85476,253,665,51380,769,473,599318,408,499,475 KICI20202,368,304,331217,377,331,974342,418,605,47789,388,918,495 LMPI2020(49,123,405,851)451,757,472,151246,494,550,828513,607,183,458
EmitenTahunZ1 (0.717*WC/TA)Z2 (0.847*RE/TA)Z3 (3.107*EBIT/TA)Z4 (0.42*BVE/BVD)Z5 (0.998*TS/TA)Z-score
A M FG 2020 -0 .0 42 46 90 86 0. 26 22 65 77 4 -0 .1 13 77 68 26 0. 24 45 49 99 2 0. 47 22 95 33 0. 82 28 65 18 5 IK A I 2020 -0 .0 46 10 56 99 -0 .3 81 51 48 32 -0 .1 24 57 02 49 0. 79 58 33 74 9 0. 07 18 96 64 9 0. 31 55 39 61 8 K IA S 2020 0. 06 03 33 67 -0 .8 66 06 60 86 -0 .1 76 88 24 4 2. 11 64 36 29 0. 42 71 63 11 8 1. 56 09 84 55 3 BA JA 2020 -0 .0 53 86 67 72 -0 .1 22 87 97 69 0. 33 09 84 63 0. 08 48 77 60 4 1. 58 14 10 54 4 1. 82 05 26 23 6 G D ST 2020 -0 .1 19 30 69 29 -0 .0 71 00 82 25 -0 .1 32 48 26 64 0. 47 98 52 74 3 0. 83 68 99 98 5 0. 99 39 54 91 LM SH 2020 0. 28 32 24 55 6 0. 57 52 78 19 2 -0 .1 90 84 90 21 1. 29 52 30 87 1 0. 86 81 28 17 8 2. 83 10 12 77 6 ETWA 2020 -0 .1 77 35 25 46 0. 54 19 84 40 7 0. 26 64 92 01 -0 .0 85 07 91 38 0. 00 04 41 85 8 0. 54 64 86 59 1 AKKU 2020 -0 .0 82 84 57 11 -0 .1 19 70 70 96 -0 .0 38 02 04 11 1. 84 21 09 67 4 0. 28 51 45 77 8 1. 88 66 82 23 3 A PL I 2020 0. 06 60 73 42 3 0. 13 20 42 59 2 0. 22 29 03 52 6 0. 43 16 09 41 9 1. 07 54 68 13 1. 92 80 97 09 BR N A 2020 -0 .0 90 45 34 71 -0 .0 62 62 23 38 -0 .3 28 31 28 26 0. 68 85 78 15 9 0. 57 04 38 94 8 0. 77 76 28 47 3 TIRT 2020 -0 .5 08 77 85 88 -1 .2 94 97 87 07 -2 .9 45 83 71 72 -0 .2 08 82 22 68 0. 42 69 85 47 -4 .5 31 43 12 64 H D TX 2020 -0 .4 19 09 96 4 -4 .2 17 43 23 58 0. 46 69 64 51 8 0. 02 42 72 17 3 0. 02 75 40 87 7 -4 .1 17 75 44 31 SS TM 2020 0. 12 10 99 54 5 -0 .3 12 08 34 69 -0 .0 68 65 69 13 0. 26 46 26 86 0. 45 64 91 80 4 0. 46 14 77 82 6 A LT O 2020 -0 .0 25 97 89 31 -0 .1 21 95 98 4 0. 00 05 97 01 8 0. 21 36 59 95 2 0. 29 01 40 97 5 0. 35 64 59 17 4 BT EK 2020 -0 .0 26 55 96 2 -0 .1 10 68 94 98 -0 .2 79 06 23 82 0. 27 25 88 42 5 0. 23 93 62 80 7 0. 09 56 39 73 1 IIK P 2020 0. 21 04 14 05 6 -0 .1 39 36 42 75 -0 .1 85 93 98 04 5. 70 90 68 78 5 0. 04 55 50 42 1 5. 63 97 29 18 2 PCA R 2020 0. 29 53 11 84 2 -0 .5 75 26 39 73 -0 .4 19 75 53 66 0. 67 39 13 78 4 0. 45 00 09 32 3 0. 42 42 15 61 PS D N 2020 -0 .0 79 87 39 7 -0 .2 82 09 38 6 -0 .0 28 57 28 76 0. 07 82 11 05 1 1. 16 76 16 53 3 0. 85 52 86 87 7 RM BA 2020 0. 25 96 95 40 9 -0 .6 47 09 76 15 -0 .6 03 96 99 96 0. 35 49 57 73 2 1. 66 82 46 25 1. 03 18 31 77 9 M BT O 2020 -0 .0 82 66 26 11 -0 .2 45 67 73 14 -0 .5 31 59 50 44 0. 63 03 46 63 4 0. 30 17 87 67 1 0. 07 21 99 33 5 M RA T 2020 0. 30 32 67 12 6 0. 29 14 74 78 5 0. 07 06 73 29 5 0. 44 48 72 76 4 0. 56 76 56 28 5 1. 67 79 44 25 5 K ICI 2020 0. 40 83 01 10 5 -0 .1 17 24 10 15 0. 04 68 61 38 4 0. 66 15 95 26 8 0. 56 81 33 72 3 1. 56 76 50 46 5 LM PI 2020 0. 05 21 19 30 1 -0 .3 09 11 75 63 -0 .2 18 58 35 73 0. 22 91 66 57 2 0. 73 40 90 20 3 0. 48 76 74 94
Lampiran 3
Input SPSS
Emiten Tahun Going Concern Debt Default Financial
distress
Kualitas Audit
AMFG 2018 0 0 0 0
IKAI 2018 1 1 1 1
KIAS 2018 0 0 0 0
BAJA 2018 0 0 1 1
GDST 2018 0 0 0 1
LMSH 2018 0 0 0 1
ETWA 2018 1 1 1 1
AKKU 2018 0 1 0 1
APLI 2018 0 0 1 0
BRNA 2018 0 0 0 1
TIRT 2018 0 0 1 1
HDTX 2018 1 0 1 1
SSTM 2018 1 1 1 1
ALTO 2018 0 1 1 1
BTEK 2018 0 0 1 1
IIKP 2018 1 0 0 1
PCAR 2018 0 0 0 1
PSDN 2018 0 0 0 0
RMBA 2018 1 0 0 0
MBTO 2018 0 0 1 1
MRAT 2018 0 0 0 1
KICI 2018 0 0 0 1
LMPI 2018 1 0 0 1
AMFG 2019 0 0 1 0
IKAI 2019 1 1 1 1
KIAS 2019 0 0 1 0
BAJA 2019 0 0 1 1
GDST 2019 0 0 0 1
LMSH 2019 0 0 0 1
ETWA 2019 1 1 1 1
AKKU 2019 0 1 1 1
APLI 2019 0 0 0 0
BRNA 2019 1 0 1 1
TIRT 2019 0 0 1 1
HDTX 2019 1 0 1 1
SSTM 2019 1 1 1 1
ALTO 2019 0 1 1 1
BTEK 2019 0 0 1 1
IIKP 2019 1 0 0 1
PCAR 2019 1 0 1 1
PSDN 2019 0 0 0 0
RMBA 2019 1 0 0 1
MBTO 2019 0 0 1 1
MRAT 2019 0 0 0 1
KICI 2019 0 0 0 1
LMPI 2019 1 0 0 1
AMFG 2020 0 0 1 0
IKAI 2020 1 1 1 1
KIAS 2020 0 0 0 0
BAJA 2020 0 0 0 1
GDST 2020 0 0 1 1
LMSH 2020 0 0 0 1
ETWA 2020 1 1 1 1
AKKU 2020 1 1 0 1
APLI 2020 0 0 0 0
BRNA 2020 1 0 1 1
TIRT 2020 1 0 1 1
HDTX 2020 1 0 1 1
SSTM 2020 1 1 1 1
ALTO 2020 0 1 1 1
BTEK 2020 0 0 1 1
IIKP 2020 1 0 0 1
PCAR 2020 1 0 1 1
PSDN 2020 0 0 1 1
RMBA 2020 1 0 1 1
MBTO 2020 0 0 1 1
MRAT 2020 0 0 0 1
KICI 2020 0 0 0 1
LMPI 2020 1 0 0 1
Lampiran 4
Output SPSS
Statistik deskriptif
Statistics
Going concern Debt default
Financial
distress Kualitas Audit
N Valid 69 69 69 69
Missing 0 0 0 0
Mean .39 .22 .55 .83
Std. Deviation .492 .415 .501 .382
Minimum 0 0 0 0
Maximum 1 1 1 1
Analisis deskriptif frekuensi opini audit Going Concern
Statistics
Going concern Debt default
Financial
distress Kualitas Audit
N Valid 69 69 69 69
Missing 0 0 0 0
Mean .39 .22 .55 .83
Std. Deviation .492 .415 .501 .382
Minimum 0 0 0 0
Maximum 1 1 1 1
Analisis deskriptif frekuensi Debt Default
Debt default
Frequency Percent Valid Percent
Cumulative Percent
Valid Tidak Debt Default 54 78.3 78.3 78.3
Debt Default 15 21.7 21.7 100.0
Total 69 100.0 100.0
Analisis deskriptif frekuensi Financial distress
Financial distress
Frequency Percent Valid Percent
Cumulative Percent
Valid Tidak Financial Distress 31 44.9 44.9 44.9
Financial Distress 38 55.1 55.1 100.0
Total 69 100.0 100.0
Analisis deskriptif frekuensi kualitas Audit
Kualitas Audit
Frequency Percent Valid Percent
Cumulative Percent
Valid Big four 12 17.4 17.4 17.4
Non Big Four 57 82.6 82.6 100.0
Total 69 100.0 100.0
Uji Pooling
Coefficientsa
Model
Unstandardized Coefficients
Standardized Coefficients
t Sig.
B Std. Error Beta
1 (Constant) -.039 .289 -.137 .892
Debt default .310 .254 .262 1.219 .228
Financial distress .118 .215 .121 .550 .584
Kualitas Audit .435 .312 .338 1.395 .168
D1 .229 .364 .221 .629 .532
D2 .039 .394 .038 .100 .921
D1_DD .038 .372 .020 .101 .920
D1_FD -.066 .311 -.047 -.212 .833
D1_KA -.414 .405 -.373 -1.022 .311
D2_DD -.138 .376 -.073 -.368 .714
D2_FD -.118 .314 -.098 -.377 .707
D2_KA -.007 .416 -.006 -.016 .988
a. Dependent Variable: Going concern
Uji model fit 1- Block 0
Iteration Historya,b,c
Iteration -2 Log likelihood
Coefficients Constant
Step 0 1 92.368 -.435
2 92.367 -.442
3 92.367 -.442
a. Constant is included in the model.
b. Initial -2 Log Likelihood: 92.367
c. Estimation terminated at iteration number 3 because parameter estimates changed by less than .001.
Uji model fit 2 – Block 1
Iteration Historya,b,c,d
Iteration -2 Log likelihood
Coefficients
Constant Debt default
Financial
distress Kualitas Audit
Step 1 1 82.101 -1.756 1.044 .268 1.146
2 81.502 -2.345 1.066 .320 1.697
3 81.475 -2.505 1.065 .325 1.854
4 81.475 -2.516 1.065 .325 1.865
5 81.475 -2.516 1.065 .325 1.865
a. Method: Enter
b. Constant is included in the model.
c. Initial -2 Log Likelihood: 92.367
d. Estimation terminated at iteration number 5 because parameter estimates changed by less than .001.
Uji koefisien determinasi
Model Summary
Step -2 Log likelihood
Cox & Snell R Square
Nagelkerke R Square
1 81.475a .146 .198
a. Estimation terminated at iteration number 5 because parameter estimates changed by less than .001.
Uji kelayakan regresi
Hosmer and Lemeshow Test
Step Chi-square df Sig.
1 .857 4 .931
Uji matrix klasifikasi
Classification Tablea
Observed
Predicted Going concern
Percentage Correct Tidak Going
Concern Going Concern
Step 1 Going concern Tidak Going Concern 37 5 88.1
Going Concern 17 10 37.0
Overall Percentage 68.1
a. The cut value is .500
Uji parsial
Variables in the Equation
B S.E. Wald df Sig. Exp(B)
Step 1a Debt default 1.065 .663 2.581 1 .108 2.900
Financial distress .325 .569 .325 1 .568 1.384
Kualitas Audit 1.865 1.095 2.900 1 .089 6.457
Constant -2.516 1.069 5.535 1 .019 .081
a. Variable(s) entered on step 1: Debt default, Financial distress, Kualitas Audit.
Uji simultan
Omnibus Tests of Model Coefficients
Chi-square df Sig.
Step 1 Step 10.892 3 .012
Block 10.892 3 .012
Model 10.892 3 .012
KWIK KIAN GIE
SCHOOL OF BUSINESS
laauiut Anis dan lafernaika fedoinia ( liUl
SURAT PERNYATAAN
Saya
yang bertandatangan
di bawah iniNama
Leen_Chaadtd
Program Studi
Akuntansi
NIM 31Po2lo
Alamat Lengkap . Ang tngah_1S blok i nol9 ,Ke¢. T3 erek
a kastUtala
AISO
Kode pos
Telp Kantor Telp Rumah
No. HP
ofis sse? 3682
Menyatakan dengan sungguh-sungguh bahwa
1. Keabsahan data dan hal-hal lain yang berkenaan dengan keaslian dalam penyusunan karya akhir ini merupakan tanggung jawab pribadi.
2. Apabila dikemudian hari timbul masalah dengan keabsahan data dan keaslian/originalitas karya akhir adalah di luar tanggung jawab Institut Bisnis Dan Informatika Kwik Kian Gie dan saya bersedia menanggung segala resiko sanksi yang dikeluarkan Institut Bisnis Dan Intformatika
Kwik Kian Gie dan gugatan yang oleh pihak lain yang merasa dirugikan
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ehrvai 2 o 1 2
Jakarta,
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(Nama Lengkap
