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LAMPIRAN 1 DATA VARIABEL PENELITIAN

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70 2013 SKLT 0 3 0,333 3 1 1 0,538 96,091 0,125 71 2014 SKLT 0 3 0,333 4 1 2 0,537 96,091 0,125

72 2015 SKLT 0 3 0,333 4 1 3 0,597 96,091 0,242 73 2010 SMSM 0 3 0,333 4 1 2 0,467 58,126 6,043 74 2011 SMSM 0 3 0,333 5 1 3 0,410 58,126 6,043 75 2012 SMSM 0 3 0,333 5 1 1 0,431 58,126 6,043

76 2013 SMSM 1 3 0,333 5 1 1 0,408 58,126 8,342 77 2014 SMSM 1 3 0,333 5 1 2 0,344 58,126 8,342 78 2015 SMSM 1 3 0,333 5 1 3 0,351 58,126 7,996 79 2010 SRSN 0 4 0,333 5 1 2 0,373 85,314 0,001

80 2011 SRSN 0 3 0,333 4 1 3 0,302 85,314 0,001 81 2012 SRSN 0 3 0,333 4 1 1 0,331 77,980 12,074 82 2013 SRSN 0 3 0,375 5 1 1 0,253 77,980 9,420 83 2014 SRSN 0 3 0,375 6 1 2 0,290 77,980 11,594

84 2015 SRSN 0 3 0,375 6 1 3 0,408 77,980 11,594 85 2010 TCID 1 4 0,400 10 1 1 0,094 73,774 0,148 86 2011 TCID 1 4 0,400 12 1 2 0,098 73,774 0,142 87 2012 TCID 1 4 0,400 13 1 3 0,131 73,774 0,142

88 2013 TCID 1 4 0,400 13 1 1 0,193 73,774 0,142 89 2014 TCID 1 4 0,400 15 1 2 0,307 73,774 0,136 90 2015 TCID 1 4 0,500 15 1 1 0,176 73,774 0,136 91 2010 TSPC 0 3 0,667 8 1 1 0,230 95,031 0,081

92 2011 TSPC 0 3 0,667 9 1 2 0,283 95,062 0,088 93 2012 TSPC 0 3 0,500 12 1 3 0,276 77,286 0,102 94 2013 TSPC 0 3 0,600 12 1 1 0,286 77,337 0,097 95 2014 TSPC 0 3 0,750 11 1 1 0,261 77,525 0,081

96 2015 TSPC 0 3 0,500 11 1 2 0,310 78,163 0,068 97 2010 ULTJ 0 3 0,333 3 1 2 0,352 46,612 17,970 98 2011 ULTJ 0 3 0,333 3 1 3 0,356 46,612 17,970 99 2012 ULTJ 0 3 0,333 3 1 1 0,307 46,612 17,970

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LAMPIRAN 2

HASIL OUTPUT SPSS

Descriptives

Descriptive Statistics

N

Minimum

Maximum

Mean

Std. Deviation

KomAudt

102

2

4

3.17

.400

KomIndep

102

.250

.750

.39155

.101075

DwnDrksi

102

2

15

5.47

3.120

AT

102

1

3

1.77

.807

Leverage

102

.094

.704

.36144

.150344

ShmInsti

102

32.216

96.091

66.07359

19.287586

ShmManj

102

.001

25.620

5.55289

8.031462

Valid N (listwise)

102

Frequencies

Conacc

Frequency Percent Valid Percent Cumulative Percent

Valid

.00 30 29.4 29.4 29.4

1.00 72 70.6 70.6 100.0

Total 102 100.0 100.0

KualAudit

Frequency Percent Valid Percent Cumulative Percent

Valid

NonBig4 69 67.6 67.6 67.6

Big4 33 32.4 32.4 100.0

Total 102 100.0 100.0

Statistics

Conacc

N

Valid

102

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Logistic Regression

Case Processing Summary

Unweighted Casesa N Percent

Selected Cases Included in Analysis 102 100,0

Missing Cases 0 ,0

Total 102 100,0

Unselected Cases 0 ,0

Total 102 100,0

a. If weight is in effect, see classification table for the total number of cases.

Dependent Variable Encoding

Original Value Internal Value

,00 0

1,00 1

Block 0: Beginning Block

Iteration Historya,b,c

Iteration -2 Log likelihood

Coefficients

Constant

Step 0 1 123,640 ,824

2 123,583 ,875

3 123,583 ,875

a. Constant is included in the model.

b. Initial -2 Log Likelihood: 123,583

c. Estimation terminated at iteration number 3 because

parameter estimates changed by less than ,001.

Classification Tablea,b

Observed

Predicted

Conacc Percentage

Correct

,00 1,00

Step 0 Conacc ,00 0 30 ,0

1,00 0 72 100,0

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a. Constant is included in the model.

Constant KualAudit KomAudt KomIndep DwnDrksi AT Leverage ShmInsti ShmManj

Step

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Omnibus Tests of Model Coefficients

Chi-square df Sig.

Step 1 Step 41,594 8 ,000

Block 41,594 8 ,000

Model 41,594 8 ,000

Model Summary

Step -2 Log likelihood

Cox & Snell R

Square Nagelkerke R Square

1 81,989a ,335 ,477

a. Estimation terminated at iteration number 6 because parameter

estimates changed by less than ,001.

Hosmer and Lemeshow Test

Step Chi-square df Sig.

1 6,951 8 ,542

Contingency Table for Hosmer and Lemeshow Test

Conacc = ,00 Conacc = 1,00

Total

Observed Expected Observed Expected

Step 1 1 10 8,644 0 1,356 10

2 5 6,686 5 3,314 10

3 5 4,587 5 5,413 10

4 3 3,748 7 6,252 10

5 2 2,807 8 7,193 10

6 2 1,592 8 8,408 10

7 2 1,098 8 8,902 10

8 0 ,421 10 9,579 10

9 1 ,278 9 9,722 10

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Classification Tablea

Observed

Predicted

Conacc

Percentage Correct

,00 1,00

Step 1 Conacc ,00 15 15 50,0

1,00 5 67 93,1

Overall Percentage 80,4

a. The cut value is ,500

Variables in the Equation

B S.E. Wald df Sig. Exp(B)

95% C.I.for EXP(B)

Lower Upper

Step 1a KualAudit 1,754 ,763 5,289 1 ,021 ,173 ,039 ,772

KomAudt 2,018 ,995 4,117 1 ,042 7,526 1,071 52,875

KomIndep -4,280 3,690 1,346 1 ,246 ,014 ,000 19,130

DwnDrksi ,176 ,171 1,057 1 ,304 1,192 ,853 1,666

AT ,208 ,362 ,330 1 ,566 1,232 ,605 2,506

Leverage -3,181 1,969 2,612 1 ,106 ,042 ,001 1,968

ShmInsti ,060 ,023 6,788 1 ,009 1,062 1,015 1,110

ShmManj ,232 ,080 8,293 1 ,004 1,261 1,077 1,476

Constant -8,101 3,663 4,891 1 ,027 ,000

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Correlation Matrix

Constant KualAudit KomAudt KomIndep DwnDrksi AT Leverage ShmInsti ShmManj

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I 0 0 1 1 0

111 1 1 1 1 11111 111111I

I 000 00 0000 10 0 1 0 1 1 10 10 0

001 100111 0 0 1 1 110 111000 1 1111011I

I 000 00 0000 10 0 1 0 1 1 10 10 0

001 100111 0 0 1 1 110 111000 1 1111011I

Predicted

---+---+---+---+---+---+---+---+---+---

Prob: 0 ,1 ,2 ,3 ,4 ,5

,6 ,7 ,8 ,9 1

Group:

00000000000000000000000000000000000000000000000000111111111111111111

11111111111111111111111111111111

Predicted Probability is of Membership for 1,00

The Cut Value is ,50

Symbols: 0 - ,00

1 - 1,00

Each Symbol Represents ,5 Cases.

Casewise Listb

Case Selected Statusa

Observed

Predicted Predicted Group

Temporary Variable

Conacc Resid ZResid

26 S 0** ,977 1 -,977 -6,586

27 S 0** ,875 1 -,875 -2,646

28 S 0** ,885 1 -,885 -2,769

30 S 0** ,865 1 -,865 -2,528

a. S = Selected, U = Unselected cases, and ** = Misclassified cases.

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