Lampiran 1
Opini Audit Going Concern
No Nama Emiten Opini Audit Going Concern
2011 2012 2013 2014 2015 1 Bank Rakyat Indonesia Agro Niaga Tbk 0 0 0 0 0
2 Bank MNC Internasional Tbk 0 0 0 0 0
3 Bank Central Asia Tbk 0 0 0 0 0
4 Bank Bukopin Tbk 0 0 0 0 0
5 Bank Negara Indonesia (Persero) Tbk 0 0 0 0 0
6 Bank Nusantara Parahyangan Tbk 0 0 0 0 0
7 Bank Rakyat Indonesia (Persero) Tbk 0 0 0 0 0 8 Bank Tabungan Negara (Persero) Tbk 0 0 0 0 0
9 Bank J Trust Indonesia 1 1 1 1 1
10 Bank Danamon Indonesia Tbk 0 0 0 0 0
11 Bank Pundi Indonesia Tbk 0 0 0 0 1
12 Bank Jabar Banten Tbk 0 0 0 0 0
13 Bank QNB Indonesia 0 0 0 0 0
14 Bank Mandiri (Persero) Tbk 0 0 0 0 0
15 Bank Bumi Arta Tbk 0 0 0 0 0
16 Bank CIMB Niaga Tbk 0 0 0 0 0
17 Bank Maybank Indonesia Tbk 0 0 0 0 0
18 Bank Permata Tbk 0 0 0 0 0
19 Bank Sinar Mas Tbk 0 0 0 0 0
20 Bank of India Indonesia Tbk 0 0 0 0 0
21 Bank Victoria International Tbk 0 0 0 0 0
22 Bank Artha Graha International Tbk 0 0 0 0 0
23 Bank Mayapada International Tbk 0 0 0 0 0
24 Bank Windu Kentjana International Tbk 0 0 0 0 0
25 Bank Mega Tbk 0 0 0 0 0
26 Bank OCBC NISP Tbk 0 0 0 0 0
27 Bank Pan Indonesia Tbk 0 0 0 0 0
FINDIST (Z Score = 6.56Z1 + 3.26Z2 + 6.72Z3 + 1.05Z4)
No Nama Emiten Z Score
2011 2012 2013 2014 2015
1 Bank Rakyat Indonesia Agro Niaga Tbk 0.148123029 0.1797957 0.322541 0.308419211 0.35077905 2 Bank MNC Internasional Tbk -0.069862566 0.0849572 -0.0081764 0.035911662 0.12416814
3 Bank Central Asia Tbk 0.682008978 0.6975677 0.7710327 0.840470752 0.89337
4 Bank Bukopin Tbk 0.325806431 0.3366976 0.4019566 0.346042795 0.33807142
5 Bank Negara Indonesia (Persero) Tbk 0.476989506 0.5334508 0.5714622 0.680495152 0.61730186 6 Bank Nusantara Parahyangan Tbk 0.353802974 0.3515218 0.3801335 0.43524263 0.48042685 7 Bank Rakyat Indonesia (Persero) Tbk 0.670393915 0.7565433 0.8207858 0.765134509 0.79989825 8 Bank Tabungan Negara (Persero) Tbk 0.284628666 0.3110326 0.3186886 0.280964232 0.31982024
9 Bank J Trust Indonesia -1.813129959 -1.555191 -1.9847587 -2.78037156 -2.83715681
10 Bank Danamon Indonesia Tbk 0.735312798 0.7928395 0.9716818 0.881132598 0.71012699 11 Bank Pundi Indonesia Tbk -0.354437229 -0.031575 0.1719436 -0.19806445 -0.78957555
12 Bank Jabar Banten Tbk 0.410369012 0.3711498 0.4397335 0.407051701 0.41002157
13 Bank QNB Indonesia 0.393289935 -0.314067 0.1683679 0.839988676 0.51280453
14 Bank Mandiri (Persero) Tbk 0.544717933 0.6062342 0.6419735 0.644645608 0.68475714
15 Bank Bumi Arta Tbk 0.587918436 0.5972413 0.5610086 0.458541936 0.52298175
16 Bank CIMB Niaga Tbk 0.482283954 0.5511972 0.5804301 0.515437806 0.43584986
17 Bank Maybank Indonesia Tbk 0.262053463 0.3051643 0.330633 0.705848296 0.3302565
18 Bank Permata Tbk 0.206992601 0.2402233 0.2509608 0.258907662 0.2123379
19 Bank Sinar Mas Tbk 0.765020863 0.3755044 0.964371 0.426085323 0.33950217
20 Bank of India Indonesia Tbk 0.640663714 0.5941806 0.5835275 0.534445348 0.35036716 21 Bank Victoria International Tbk 0.395285255 0.3989084 0.3752675 0.6386762 0.29552662 22 Bank Artha Graha International Tbk 0.471061566 0.1354919 0.2852187 0.306946307 0.26895028 23 Bank Mayapada International Tbk 0.370781106 0.3708598 0.3759773 0.319792925 0.39148463 24 Bank Windu Kentjana International Tbk 0.177247052 0.3452765 0.3521653 0.297212511 0.35770593
25 Bank Mega Tbk 0.306804674 0.4250083 0.2128957 0.2485677 0.43167477
26 Bank OCBC NISP Tbk 0.423816875 0.4096006 0.7252127 0.764469016 0.49939254
27 Bank Pan Indonesia Tbk 0.521175566 0.5097002 0.5330597 0.585039982 0.59847179
Ukuran Perusahaan
No Nama Emiten Ukuran Perusahaan (Ln Total Aktiva)
2011 2012 2013 2014 2015
1 Bank Rakyat Indonesia Agro Niaga Tbk 15.0628747 15.2117899 15.4494596 15.66949196 15.93950736 2 Bank MNC Internasional Tbk 15.80336107 15.82154813 15.05943465 16.05943465 16.31176953
3 Bank Central Asia Tbk 19.76069122 19.90906723 20.02270035 20.12982623 20.2030164
4 Bank Bukopin Tbk 17.8617753 18.00045468 18.05622796 18.18560716 18.36269672
5 Bank Negara Indonesia (Persero) Tbk 19.5161486 19.62456406 19.7730429 19.84757397 20.04716315 6 Bank Nusantara Parahyangan Tbk 15.697493 15.92113239 16.11666813 16.06352045 15.96879637 7 Bank Rakyat Indonesia (Persero) Tbk 19.9680289 20.12785641 20.2551531 20.50256308 20.59364258 8 Bank Tabungan Negara (Persero) Tbk 18.30551071 18.5317622 18.69200269 18.78931561 18.96188576 9 Bank J Trust Indonesia 16.3901968 16.53944008 16.49489335 16.35569588 16.39447683 10 Bank Danamon Indonesia Tbk 18.7733933 18.8640279 19.03173542 19.09213734 19.05225786 11 Bank Pundi Indonesia Tbk 15.6061092 15.85451258 16.01308219 16.0176172 15.60178602 12 Bank Jabar Banten Tbk 17.81276876 18.07594676 18.07760199 18.14409075 18.30074147
13 Bank QNB Indonesia 15.09472543 15.35122744 16.21772513 16.85233765 17.06424219
14 Bank Mandiri (Persero) Tbk 20.1288624 20.27010943 20.41279235 20.56665843 20.62992484
15 Bank Bumi Arta Tbk 14.9017628 15.06355269 15.21315823 15.45555953 15.69760817
16 Bank CIMB Niaga Tbk 18.9323128 19.10080591 19.2039721 19.26724586 19.29134317
17 Bank Maybank Indonesia Tbk 18.3685356 18.56714114 18.76105074 18.78057975 18.87569137
18 Bank Permata Tbk 18.4338339 18.69678552 18.92649738 19.03775574 19.02329773
19 Bank Sinar Mas Tbk 16.62844052 16.53363597 16.67470435 16.87231672 17.14085905
20 Bank of India Indonesia Tbk 14.5480837 14.74796594 15.09681517 15.46401225 15.62174509 21 Bank Victoria International Tbk 16.2838272 16.47945839 16.76797671 16.8772591 16.96184515 22 Bank Artha Graha International Tbk 16.769662 16.83879817 16.86897301 16.97052377 17.039145 23 Bank Mayapada International Tbk 16.3766991 16.65847334 16.99471552 17.40443014 17.6721467 24 Bank Windu Kentjana International Tbk 15.6800238 15.68658108 15.88454993 16.09478516 16.12696827
25 Bank Mega Tbk 17.9411766 17.99326305 18.012347 18.01493396 18.03832412
26 Bank OCBC NISP Tbk 17.9070913 18.18675094 18.39561457 18.45143474 18.60699766
Pertumbuhan Perusahaan
No Nama Emiten Pertumbuhan Perusahaan (%)
2011 2012 2013 2014 2015
1 Bank Rakyat Indonesia Agro Niaga Tbk 15.0628747 15.2117899 15.4494596 15.66949196 15.93950736 2 Bank MNC Internasional Tbk 15.80336107 15.82154813 15.05943465 16.05943465 16.31176953
3 Bank Central Asia Tbk 19.76069122 19.90906723 20.02270035 20.12982623 20.2030164
4 Bank Bukopin Tbk 17.8617753 18.00045468 18.05622796 18.18560716 18.36269672
5 Bank Negara Indonesia (Persero) Tbk 19.5161486 19.62456406 19.7730429 19.84757397 20.04716315 6 Bank Nusantara Parahyangan Tbk 15.697493 15.92113239 16.11666813 16.06352045 15.96879637 7 Bank Rakyat Indonesia (Persero) Tbk 19.9680289 20.12785641 20.2551531 20.50256308 20.59364258 8 Bank Tabungan Negara (Persero) Tbk 18.30551071 18.5317622 18.69200269 18.78931561 18.96188576 9 Bank J Trust Indonesia 16.3901968 16.53944008 16.49489335 16.35569588 16.39447683 10 Bank Danamon Indonesia Tbk 18.7733933 18.8640279 19.03173542 19.09213734 19.05225786 11 Bank Pundi Indonesia Tbk 15.6061092 15.85451258 16.01308219 16.0176172 15.60178602 12 Bank Jabar Banten Tbk 17.81276876 18.07594676 18.07760199 18.14409075 18.30074147
13 Bank QNB Indonesia 15.09472543 15.35122744 16.21772513 16.85233765 17.06424219
14 Bank Mandiri (Persero) Tbk 20.1288624 20.27010943 20.41279235 20.56665843 20.62992484
15 Bank Bumi Arta Tbk 14.9017628 15.06355269 15.21315823 15.45555953 15.69760817
16 Bank CIMB Niaga Tbk 18.9323128 19.10080591 19.2039721 19.26724586 19.29134317
17 Bank Maybank Indonesia Tbk 18.3685356 18.56714114 18.76105074 18.78057975 18.87569137
18 Bank Permata Tbk 18.4338339 18.69678552 18.92649738 19.03775574 19.02329773
19 Bank Sinar Mas Tbk 16.62844052 16.53363597 16.67470435 16.87231672 17.14085905
20 Bank of India Indonesia Tbk 14.5480837 14.74796594 15.09681517 15.46401225 15.62174509 21 Bank Victoria International Tbk 16.2838272 16.47945839 16.76797671 16.8772591 16.96184515 22 Bank Artha Graha International Tbk 16.769662 16.83879817 16.86897301 16.97052377 17.039145 23 Bank Mayapada International Tbk 16.3766991 16.65847334 16.99471552 17.40443014 17.6721467 24 Bank Windu Kentjana International Tbk 15.6800238 15.68658108 15.88454993 16.09478516 16.12696827
25 Bank Mega Tbk 17.9411766 17.99326305 18.012347 18.01493396 18.03832412
26 Bank OCBC NISP Tbk 17.9070913 18.18675094 18.39561457 18.45143474 18.60699766
Hasil Uji Statistik
Hasil Analisis Statistik Deskriptif
Case Processing Summary
Unweighted Casesa N Percent
Selected Cases Included in Analysis 140 100.0
Missing Cases 0 .0
Total 140 100.0
Unselected Cases 0 .0
Total 140 100.0
a. If weight is in effect, see classification table for the total number of cases.
Block 0: Beginning Block
Iteration Historya,b,c
Iteration -2 Log likelihood
Coefficients Constant Step 0 1 63.656 -1.829
2 51.049 -2.630
3 49.583 -3.019
4 49.538 -3.103
5 49.538 -3.106
6 49.538 -3.106
a. Constant is included in the model. b. Initial -2 Log Likelihood: 49.538
c. Estimation terminated at iteration number 6 because parameter estimates changed by less than .001.
Classification Tablea,b
Observed
Predicted
GCAO Percentage Correct
0 1
Step 0 GCAO 0 134 0 100.0
1 6 0 .0
Overall Percentage 95.7
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 -3.106 .417 55.406 1 .000 .045
Variables not in the Equation
Overall Statistics 32.946 3 .000
Iteration Historya,b,c,d
Iteration -2 Log likelihood
Coefficients
Constant LN_FINDIST SIZE LN_GROWTH Step 1 1 56.075 -2.335 -.551 -.002 -.002
2 37.010 -3.016 -1.137 -.047 -.003
3 31.687 -1.982 -1.618 -.175 -.003
4 30.441 .560 -1.855 -.363 -.003
5 30.265 2.591 -1.926 -.499 -.003
6 30.259 3.107 -1.938 -.533 -.003
7 30.259 3.131 -1.939 -.534 -.003
8 30.259 3.131 -1.939 -.534 -.003
a. Method: Enter
b. Constant is included in the model. c. Initial -2 Log Likelihood: 49.538
d. Estimation terminated at iteration number 8 because parameter estimates changed by less than .001.
Omnibus Tests of Model Coefficients Chi-square df Sig. Step 1 Step 19.279 3 .000
Block 19.279 3 .000
Model 19.279 3 .000
Model Summary
Step -2 Log likelihood
Cox & Snell R Square
Nagelkerke R Square
1 30.259a .129 .432
a. Estimation terminated at iteration number 8 because parameter estimates changed by less than .001.
Hosmer and Lemeshow Test Step Chi-square df Sig.
1 2.797 8 .946
Contingency Table for Hosmer and Lemeshow Test GCAO = 0 GCAO = 1
Total Observed Expected Observed Expected
Step 1 1 14 13.988 0 .012 14
2 14 13.976 0 .024 14
3 14 13.950 0 .050 14
4 14 13.893 0 .107 14
5 14 13.857 0 .143 14
6 14 13.792 0 .208 14
7 14 13.717 0 .283 14
8 13 13.637 1 .363 14
9 14 13.416 0 .584 14
10 9 9.774 5 4.226 14
Classification Tablea
Step 1 GCAO 0 133 1 99.3
1 5 1 16.7
Overall Percentage 95.7
a. The cut value is .500
Variables in the Equation
B S.E. Wald df Sig. Exp(B)
Step 1a LN_FINDIST -1.939 .621 9.734 1 .002 .144
SIZE -.534 .526 1.034 1 .309 .586
LN_GROWTH -.003 .003 1.046 1 .306 .997 Constant 3.131 8.747 .128 1 .720 22.895 a. Variable(s) entered on step 1: LN_FINDIST, SIZE, LN_GROWTH.
Correlation Matrix
Constant LN_FINDIST SIZE LN_GROWTH Step 1 Constant 1.000 .195 -.991 .082
LN_FINDIST .195 1.000 -.077 .011
SIZE -.991 -.077 1.000 -.064
Nilai Chi-Square Tabel
Chi-square Distribution Table
d.f. .995 .99 .975 .95 .9 .1 .05 .025 .01
