33 INCI Intanwijaya Internasional Tbk.
Surabaya Agung Industri Pulp & Kertas
72 SMSM Selamat Sempurna Tbk.
Supreme Cable Manufacturing &
109 MLBI Multi Bintang Indonesia Tbk.
Ultrajaya Milk Industry & Trading Co.
No.
Daftar Perusahaan Sampel yang Menerima Opini Audit Going Concern (1)
dan Opini Audit Non Going Concern (0)
Nama Perusahaan Opini Audit
Lampiran iii
No.
Nilai Opinion Shopping
Nama Perusahaan Tahun
No.
Nilai Debt Default
Nama Perusahaan Tahun
Lampiran v
No.
Jumlah Komite Audit
Nama Perusahaan Tahun
No.
Proporsi Kepemilikan Manajerial
Nama Perusahaan Tahun
2010 2011 2012
1 Intikeramik Alamasri Industri Tbk 3.03 3.03 3.03
2 Jakarta Kyoei Steel Works Tbk 1.33 1.33 1.33
8 APAC Citra Centertex Tbk 0.00001 0.00001 0.00001
Lampiran vii
No.
Proporsi Kepemilikan Terpusat
Nama Perusahaan Tahun
No.
Kualitas Audit
Nama Perusahaan Tahun
2010 2011 2012
14 Bentoel Internasional Investama Tbk
1 1 1
lampiran ix
Opini Audit Tahun Sebelumnya
No. Nama Perusahaan Tahun
Descriptives
[DataSet1] C:\Users\ACER\Desktop\Documents\data spss skripsi.sav
Descriptive Statistics
N Minimum Maximum Mean Std. Deviation
Block 45 30.56000 99.14000 53.7951111 18.85126384
man_own 45 .00000 70.00000 5.5530229 17.52060094
Valid N (listwise) 45
Frequency Percent Valid Percent Cumulative Percent
Valid 0 33 73.3 73.3 73.3
1 12 26.7 26.7 100.0
Total 45 100.0 100.0
Komite
Frequency Percent Valid Percent Cumulative Percent
Valid 3 36 80.0 80.0 80.0
4 6 13.3 13.3 93.3
5 3 6.7 6.7 100.0
Total 45 100.0 100.0
Def
Frequency Percent Valid Percent Cumulative Percent
Valid 0 26 57.8 57.8 57.8
1 19 42.2 42.2 100.0
Total 45 100.0 100.0
KA
Frequency Percent Valid Percent Cumulative Percent
Valid 0 21 46.7 46.7 46.7
1 24 53.3 53.3 100.0
Total 45 100.0 100.0
PO
Frequency Percent Valid Percent Cumulative Percent
Valid 0 31 68.9 68.9 68.9
1 14 31.1 31.1 100.0
Variables Entered/Removed
Model Variables Entered Variables Removed Method
1 PO, man_own,
Block, OS, Komite,
Def, KAa
. Enter
a. All requested variables entered.
Model Summaryb
Model R R Square Adjusted R Square
Std. Error of the
Estimate
1 .624a .389 .273 .381
a. Predictors: (Constant), PO, man_own, Block, OS, Komite, Def, KA
b. Dependent Variable: OGC
ANOVAb
Model Sum of Squares df Mean Square F Sig.
1 Regression 3.423 7 .489 3.366 .007a
Residual 5.377 37 .145
Total 8.800 44
a. Predictors: (Constant), PO, man_own, Block, OS, Komite, Def, KA
b. Dependent Variable: OGC
Case Processing Summary
Unweighted Casesa N Percent
Selected Cases Included in Analysis 45 100.0
Missing Cases 0 .0
Total 45 100.0
Def .090 .122 .101 .740 .464 .886 1.129
KA -.036 .150 -.041 -.243 .809 .576 1.736
PO .420 .126 .439 3.334 .002 .952 1.051
a. Dependent Variable: OGC
Coefficient Correlationsa
a. Dependent Variable: OGC
Total 45 100.0
a. If weight is in effect, see classification table for the total number of
cases.
Dependent Variable
Encoding
Original
Value Internal Value
0 0
1 1
Block 0: Beginning Block
Iteration Historya,b,c
Iteration -2 Log likelihood
Coefficients
a. Constant is included in the model.
b. Initial -2 Log Likelihood: 52,192
c. Estimation terminated at iteration number 4
because parameter estimates changed by less
Block 1: Method = Enter
Hosmer and Lemeshow Test
Step Chi-square df Sig.
1 9.755 7 .203
Iteration Historya,b,c,d
Iteration -2 Log likelihood
Coefficients
a. Method: Enter
b. Constant is included in the model.
c. Initial -2 Log Likelihood: 52,192
Runs Test
Unstandardized
Residual
Test Valuea -.08909
Cases < Test Value 21
Cases >= Test Value 24
Total Cases 45
Number of Runs 22
Z -.273
Asymp. Sig. (2-tailed) .785
a. Median
