Lampiran 1 Daftar Sampel Perusahaan yang memenuhi Kriteria
No Kode Nama Perusahaan
1 INTP Indocement Tunggal Prakasa Tbk 2 SMCB Holcim Indonesia Tbk
3 SMGR Semen Gresik Tbk 4 AMFG Asahimas Flat Glass Tbk 5 ARNA Arwana Citra Mulia Tbk
6 IKAI Inti Keramik Alam Asri Industri Tbk 7 KIAS Keramika Indonesia Assosiasi Tbk 8 MLIA Mulia Industrindo Tbk
9 TOTO Surya Toto Indonesia Tbk 10 ALKA Alaska Industrindo Tbk
11 ALMI Alumindo Light Metal Industry Tbk 12 BTON Beton Jaya Manunggal Tbk
13 CTBN Citra Turbindo
14 GDST Gunawan Dianjaya Steel Tbk 15 INAI Indal Alumunium Industry Tbk 16 JKSW Jakarta Kyoei Steel Work LTD Tbk 17 JPRS Jaya Pari Steel Tbk
18 KRAS Krakatau Steel Tbk 19 LION Lion Metal Works Tbk 20 LMSH Lionmesh Prima Tbk 21 MYRX Hanson International Tbk 22 NIKL Pelat Timah Nusantara Tbk 23 PICO Pelangi Indah Canindo Tbk 24 TBMS Tembaga Mulia Semanan Tbk 25 BRPT Barito Pasific Tbk
26 BUDI Budi Acid Jaya Tbk 27 DPNS Duta Pertiwi Nusantara 28 EKAD Ekadharma International Tbk 29 ETWA Eterindo Wahanatama Tbk 30 INCI Intan Wijaya International Tbk 31 SOBI Sorini Agro Asia Corporindo Tbk 32 SRSN Indo Acitama Tbk
33 TPIA Chandra Asri Petrochemical 34 UNIC Unggul Indah Cahaya Tbk 35 AKKU Alam Karya Unggul Tbk
36 AKPI Argha Karya Prima Industry Tbk 37 APLI Asiaplast Industries Tbk
38 BRNA Berliana Tbk
42 SIAP Sekawan Intipratama Tbk 43 SIMA Siwani Makmur Tbk 44 TRST Trias Sentosa Tbk
45 YPAS Yana Prima Hasta Persada Tbk 46 CPIN Charoen Pokphand Indonesia Tbk 47 JPFA Japfa Comfeed Indonesia Tbk 48 MAIN Malindo Feedmill Tbk
49 SIPD Sieared Produce Tbk
50 SULI Sumalindo Lestari Jaya Tbk 51 TIRT Tirta Mahakam Resources Tbk 52 ALDO Alkindo Naratama Tbk
53 FASW Fajar Surya Wisesa Tbk 54 INKP Indah Kiat Pulp & Paper Tbk 55 INRU Toba Pulp Lestari Tbk
56 KBRI Kertas Basuki Rachmat Indonesia Tbk
57 SPMA Suparma Tbk
Lampiran 2 Data Variabel
No Nama Y X1 X2 X3 X4 X5 X6 X7
Perusahaan IFR SIZE UMUR LEV AUD FO LIKUID PROF
1 INTP 1 22.755.160.000.000 25 0,047256 1 0,51 6,027629 0,209332
2 SMCB 1 12.168.517.000.000 35 0,260581 1 0,51 1,404607 0,111007
3 SMGR 1 26.579.083.786.000 21 0,197581 1 0,8065 1,705896 0,185358
4 AMFG 1 3.115.421.000.000 17 0,094284 1 0,4168 3,887013 0,111256
5 ARNA 1 937.359.770.277 11 0,090729 1 0,4386 1,166232 0,169289
6 IKAI 0 507.425.275.145 15 0,058518 0 0,502 0,57443 -0,07881
7 KIAS 1 2.143.814.884.435 18 0,030335 0 0,4124 5,860642 0,033137
8 MLIA 1 6.658.955.234.000 18 3,518459 1 0,9631 1,466988 -0,00456
9 TOTO 0 1.522.663.914.388 22 0,195656 1 0 2,154358 0,154956
10 ALKA 1 147.882.362.000 22 0,204928 0 0,403 1,635488 0,034642
11 ALMI 1 1.881.568.513.922 11 0,625783 0 0,78 1,292044 0,007414
12 BTON 0 145.100.528.067 15 0,019196 0 0 3,295892 0,170652
13 CTBN 1 2.603.853.168.700 23 0,772446 1 0,7987 1,789217 0,127833
14 GDST 1 825.948.822.141 3 0,017783 0 0,8731 2,313931 0,056409
15 INAI 0 612.224.219.835 18 2,075443 0 0 1,99328 0,037822
16 JKSW 0 278.718.823.565 15 -1,65559 0 0,0133 6,037084 -0,05903
17 JPRS 1 398.606.524.648 23 0,033556 0 0,6842 6,704342 0,024109
18 KRAS 1 2.561.947.000.000 2 0,180581 1 0 1,124731 -0,00763
19 LION 1 433.497.042.140 19 0,052224 0 0,0057 9,344585 0,196942
20 LMSH 1 128.547.715.366 22 0,061381 0 0,3222 4,067414 0,321145
21 MYRX 0 1.116.298.859.905 22 1,727108 0 0 0,454855 0,02522
22 NIKL 1 1.001.517.264.000 3 0,116649 1 0,55 1,208091 -0,05848
23 PICO 1 594.616.098.268 16 0,283879 0 0,7616 1,241422 0,018731
24 TBMS 1 1.909.952.266.870 22 0,021846 0 0,5242 0,83813 0,013443
25 BRPT 1 19.084.149.000.000 19 0,677066 1 0,6479 1,5288 -0,05829
26 BUDI 1 2.299.672.000.000 17 0,63043 0 0 1,131628 0,002211
27 DPNS 1 184.636.344.559 22 0,10555 0 0,2353 8,592333 0,111617
28 EKAD 1 273.893.467.429 22 0,03699 0 0 2,410914 0,13216
29 ETWA 1 960.956.808.384 15 0,319198 0 0,4815 0,771631 0,238994
30 INCI 1 132.278.839.079 22 0,034321 0 0,0129 7,71089 0,033594
31 SOBI 1 1.354.507.000.000 20 0,061202 1 0 1,659215 0,09809
32 SRSN 1 402.108.960.000 19 0,07947 0 0,35 2,75208 0,042168
35 AKKU 0 10.582.842.395 8 0,023676 0 0,9507 0,23393 -0,19154
36 AKPI 1 1.714.834.430.000 20 0,364735 0 0,5008 1,404431 0,018145
37 APLI 1 333.867.300.446 12 0,081103 1 0,2666 1,436719 0,012591
38 BRNA 1 770.383.930.000 23 0,418672 0 0 0,973628 0,070739
39 FPNI 1 3.182.380.000.000 10 0,403498 0 0,9531 0,912637 -0,05177
40 IGAR 1 312.342.760.278 22 0,039529 0 0 4,363525 0,142496
41 IPOL 1 2.734.945.493.230 12 0,318868 0 0,6419 0,875235 0,026481
42 SIAP 0 184.367.259.026 4 0,121605 0 0 1,318324 0,018386
43 SIMA 0 48.804.284.229 18 -3,48187 0 0,1189 0,689179 -0,10724
44 TRST 1 2.188.129.039.119 22 0,141765 1 0 1,303321 0,028085
45 YPAS 1 349.438.243.276 4 0,354984 0 0 1,343464 0,04714
46 CPIN 1 12.348.627.000.000 21 0,245156 1 0,3627 3,31275 0,217099
47 JPFA 1 10.961.464.000.000 23 0,561424 0 0,5751 1,824546 0,098032
48 MAIN 1 1.799.881.575.000 6 0,389032 0 0,591 1,048622 0,168023
49 SIPD 1 3.298.123.574.771 16 0,45876 0 0,4123 1,156501 0,004567
50 SULI 1 1.428.778.840.556 18 -3,24284 1 0,5274 0,372952 0,105463
51 TIRT 0 679.649.204.257 13 1,569729 0 0,4532 1,194365 -0,0474
52 ALDO 1 184.896.742.887 1 0,056124 0 0 1,223592 0,066225
53 FASW 1 5.578.334.207.456 18 0,493652 1 0 0,583802 0,000949
54 INKP 1 64.347.800.000.000 22 1,725108 0 0 1,678139 0,007468
55 INRU 1 3.043.100.650.000 22 1,02271 0 0,906 0,728197 -0,00994
56 KBRI 1 740.753.171.392 4 0,019447 0 0,1957 2,29984 0,000666
57 SPMA 0 1.664.353.264.549 18 0,901235 0 0,4 2,646476 0,023969
Lampiran 3 Hasil Analisis Regresi
Descriptive Statistics
N Minimum Maximum Mean Std. Deviation
SIZE 58 1.06E10 6.43E13 4.7979E12 1.02092E13
UMUR 58 1.00 35.00 16.7931 6.94277
LEV 58 -3.48 3.52 .2849 .98534
FO 58 .00 .96 .3615 .31462
LIKUID 58 .23 9.34 2.2859 2.07625
PROF 58 -.19 .32 .0538 .09243
Valid N (listwise)
58
IFR
Frequency Percent Valid Percent
Cumulative Percent
Valid Non IFR 12 20.7 20.7 20.7
IFR 46 79.3 79.3 100.0
Total 58 100.0 100.0
AUD
Frequency Percent Valid Percent
Cumulative Percent Valid Non Big
Four
39 67.2 67.2 67.2
Big Four 19 32.8 32.8 100.0
Correlation Matrix
Constant SIZE UMUR LEV AUD FO LIKUID PROF Step 1 Constant 1.000 .046 -.675 -.078 -.286 -.340 -.339 .082 SIZE .046 1.000 -.184 -.245 -.100 .038 .012 .111 UMUR -.675 -.184 1.000 -.005 -.043 -.106 -.183 -.232 LEV -.078 -.245 -.005 1.000 .040 -.235 .249 -.363 AUD -.286 -.100 -.043 .040 1.000 .156 .215 -.024 FO -.340 .038 -.106 -.235 .156 1.000 .069 .466 LIKUID -.339 .012 -.183 .249 .215 .069 1.000 -.242 PROF .082 .111 -.232 -.363 -.024 .466 -.242 1.000
Iteration Historya,b,c
Iteration
-2 Log likelihood
Coefficients Constant
Step 0 1 59.427 1.172
2 59.139 1.336
3 59.139 1.344
4 59.139 1.344
a. Constant is included in the model. b. Initial -2 Log Likelihood: 59.139
Iteration Historya,b,c,d
Iteration
-2 Log likelihood
Coefficients
Constant SIZE UMUR LEV AUD FO LIKUID PROF
Step 1 1 50.109 .231 .000 -.013 .001 .398 1.343 .080 5.216
2 45.829 -.059 .000 -.022 -.093 .744 2.355 .122 10.088
3 45.005 -.179 .000 -.027 -.194 .942 2.975 .128 13.627
4 44.961 -.199 .000 -.028 -.230 .991 3.155 .126 14.700
5 44.961 -.200 .000 -.028 -.232 .994 3.166 .126 14.767
6 44.961 -.200 .000 -.028 -.232 .994 3.166 .126 14.768
a. Method: Enter
b. Constant is included in the model. c. Initial -2 Log Likelihood: 59.139
d. Estimation terminated at iteration number 6 because parameter estimates changed by less than .001.
Hosmer and Laneshow Ters Step Chi-square df Sig.
1 9.194 8 .326
Classification Tablea
Observed
Predicted
IFR Percentage Correct Non IFR IFR
Step 1 IFR Non IFR 7 5 58.3
IFR 1 45 97.8
Overall Percentage 89.7
a. The cut value is .500
Model Summary
Step
-2 Log likelihood
Cox & Snell R Square
Nagelkerke R Square
1 44.961a .217 .339
a. Estimation terminated at iteration number 6 because parameter estimates changed by less than .001.
Omnibus Tests of Model Coefficients Chi-square df Sig.
Step 1 Step 14.178 7 .048
Block 14.178 7 .048
Variables in the Equation
B S.E. Wald df Sig. Exp(B)
Step 1a SIZE .000 .000 .891 1 .345 1.000
UMUR -.028 .058 .240 1 .624 .972
LEV -.232 .441 .276 1 .599 .793
AUD .994 .951 1.091 1 .296 2.701
FO 3.166 1.450 4.768 1 .029 23.714
LIKUID .126 .226 .311 1 .577 1.134
PROF 14.768 6.899 4.582 1 .032 2591238.265
Constant -.200 1.070 .035 1 .852 .819
