LAMPIRAN 1
PROSES SELEKSI SAMPEL PERUSAHAAN
NO KODE KRITERIA SAMPEL
1 2 3
1 ADES √ √ √ Sampel 1
2 AISA √ √ √ Sampel 2
3 CEKA √ √ √ Sampel 3
4 DAVO √ X √ -
5 DLTA √ √ √ Sampel 4
6 ICBP √ √ √ Sampel 5
7 INDF √ √ √ Sampel 6
8 MLBI √ √ √ Sampel 7
9 MYOR √ √ √ Sampel 8
10 PSDN √ √ X -
11 ROTI √ √ √ Sampel 9
12 SKLT √ √ √ Sampel 10
13 STTP √ √ √ Sampel 11
14 ALTO √ X X -
LAMPIRAN 2
UKURAN PERUSAHAAN (FS)
NO KODE 2011 2012 2013
1 ADES Rp. 299.409.050.489 Rp 478.638.800.267 Rp 502.524.600.567
2 AISA Rp 1.752.802.690 Rp 2.747.623.754 Rp 4.056.735.079
3 CEKA Rp 1.238.169.022.036 Rp 1.123.519.657.631 Rp 2.531.561.182.545
4 DLTA Rp 1.394.152.938 Rp 1.719.814.548 Rp 2.001.358.536
5 ICBP Rp 19.367.155.697 Rp 21.574.792.970 Rp 25.094.561.980
6 INDF Rp 45.323.256.448 Rp 50.059.427.860 Rp 25.094.581.211
7 MLBI Rp 1.858.750.498 Rp 1.566.984.357 Rp 3.561.989.869
8 MYOR Rp 9.453.865.992.878 Rp10.510.625.669.832 Rp 12.017.837.133.337
9 ROTI Rp 813.342.078.952 Rp 1.190.825.893.340 Rp 1.505.519.937.591
10 SKLT Rp 344.435.729.830 Rp 401.724.215.506 Rp 567.048.547.543
11 STTP Rp 1.027.683.999.319 Rp 1.283.736.251.902 Rp 1.694.935.468.814
LAMPIRAN 3
PROFITABILITAS (ROA) 2011
NO KODE LABA BERSIH TOTAL AKTIVA ROA
1 ADES Rp 25.968.210.007 Rp 316.418.002.132 0,082069319
2 AISA Rp 149.951.003.400 Rp 359.030.950.000 0,417654811
3 CEKA Rp 96.305.943.306 Rp 823.360.918.690 0,116966862
4 DLTA Rp 151.715.042.210 Rp 696.166.676.200 0,217929193
5 ICBP Rp 20.663.653.004 Rp 15.222.857.630 1,357409595
6 INDF Rp 4.891.673.960 Rp 53.585.933.009 0,091286531
7 MLBI Rp 5.073.826.500 Rp 12.208.137.009 0,415610219
8 MYOR Rp 483.486.152.800 Rp 659.984.553.300 0,732571922
9 ROTI Rp 115.932.583.850 Rp 759.136.918.600 0,152716303
10 SKLT Rp 5.976.790.870 Rp 21.423.787.962 0,278979183
11 STTP Rp 42.675.154.110 Rp 934.765.927.004 0,045653305
LAMPIRAN 4
PROFITABILITAS (ROA) 2012
NO KODE LABA BERSIH TOTAL AKTIVA ROA
1 ADES Rp 83.376.120.003 Rp 389.094.201.322 0,214282607
2 AISA Rp 25.366.400.410 Rp 386.756.700.191 0.065587488
3 CEKA Rp 58.344.237.006 Rp 102.769.271.872 0,567720642
4 DLTA Rp 21.342.107.721 Rp 745.306.835.100 0,028635331
5 ICBP Rp 22.823.713.120 Rp 17.753.480.140 0,128559093
6 INDF Rp 4.779.446.150 Rp 59.324.207.210 0,080564855
7 MLBI Rp 4.534.052.071 Rp 115.204.484.009 0,393564373
8 MYOR Rp 7.444.284.040 Rp 83.025.062.419 0,089663095
9 ROTI Rp 1.491.495.481 Rp 1.209.446.818 0,123781241
10 SKLT Rp 7.962.693.126 Rp 24.974.646.704 0,318831062
11 STTP Rp 1.249.840.835 Rp 74.626.183 0,597085493
LAMPIRAN 5
PROFITABILITAS (ROA) 2013
NO KODE LABA BERSIH TOTAL AKTIVA ROA
1 ADES Rp 55.656.900.659 Rp 441.064.980.112 0,126187531
2 AISA Rp 346.728.600.005 Rp 5.020.824.100.210 0,069058105
3 CEKA Rp 6.506.895.821 Rp 10.696.272.990 0,608332999
4 DLTA Rp 27.049.806.287 Rp 86.704.080.212 0,31197847
5 ICBP Rp 2.235.040.213 Rp 21.267.470.200 0,105091979
6 INDF Rp 22.350.405.210 Rp 1.782.148.003 0,65720099
7 MLBI Rp 1.171.229.432 Rp 9.709.833.250 0,109004852
8 MYOR Rp 1.058.418.939 Rp 9.709.833.250 0,109004852
9 ROTI Rp 1.580.152.700 Rp 1.822.689.047 0,866934874
10 SKLT Rp 1.144.001.410 Rp 3.019.894.880 0,3788216
11 STTP Rp 1.144.370.681 Rp 14.700.593.940 0,0778452
LAMPIRAN 6
DATA OPINI AUDIT (OA)
NO. KODE 2011 2012 2013
1 ADES 1 1 1
2 AISA 0 1 1
3 CEKA 1 1 1
4 DLTA 1 0 0
5 ICBP 1 1 1
6 INDF 1 1 0
7 MLBI 0 1 1
8 MYOR 1 0 0
9 ROTI 1 1 1
10 SKLT 1 1 1
11 STTP 0 1 1
LAMPIRAN 9
UMUR PERUSAHAAN (FA) 2013
NO KODE TAHUN BERJALAN TAHUN FIRST
ISSUE
FA
1 ADES 2013 1994 19
2 AISA 2013 1997 16
3 CEKA 2013 1996 17
4 DLTA 2013 1984 29
5 ICBP 2013 2010 3
6 INDF 2013 1994 19
7 MLBI 2013 1994 19
8 MYOR 2013 1990 23
9 ROTI 2013 2012 1
10 SKLT 2013 1993 20
11 STTP 2013 1996 17
LAMPIRAN 10
DATA KETEPATAN WAKTU PELAPORAN KEUANGAN (TL)
NO. KODE 2011 2012 2013
1 ADES 1 1 1
2 AISA 1 1 0
3 CEKA 1 1 1
4 DLTA 1 0 0
5 ICBP 1 1 1
6 INDF 1 1 1
7 MLBI 1 1 1
8 MYOR 1 0 0
9 ROTI 1 1 1
10 SKLT 0 0 1
11 STTP 0 1 1
LAMPIRAN 11
HASIL PENGUJIAN REGRESI LOGISTIK
STATISTIK DESKRIPTIF
Descriptive Statistics
N Minimum Maximum Mean Std. Deviation
FS 36 1394152938.00 12017837133337.00 1541973431079.4167 2941841957945.41650
ANALISIS REGRESI LOGISTIK
Missing Value Handling Definition of Missing User-defined missing values are treated as missing
Selected Cases Included in Analysis 36 100.0
Missing Cases 0 .0
Total 36 100.0
Unselected Cases 0 .0
Total 36 100.0
a. If weight is in effect, see classification table for the total number of cases.
Dependent Variable Encoding Original Value Internal Value
0 0
Block 0: Beginning Block
c. Estimation terminated at iteration number 4 because parameter estimates changed by less than .001.
Block 1: Method = Enter
d. Estimation terminated at iteration number 8 because parameter estimates changed by less than .001.
Omnibus Tests of Model Coefficients
a. Estimation terminated at iteration number 8 because parameter estimates changed by less than .001.
Hosmer and Lemeshow Test
Step Chi-square df Sig.
Contingency Table for Hosmer and Lemeshow Test
Step number: 1
a. S = Selected, U = Unselected cases, and ** = Misclassified cases. b. Cases with studentized residuals greater than 2.000 are listed.
