lxxx
Lampiran 1
Populasi, Kriteria Perusahaan, dan Sampel
No. Nama Perusahaan Kode
Kriteria Sampel
Sampel
1 2 3
1. ATPK Resources Tbk ATPK Sampel 1
2 Adaro Energy Tbk ADRO -
3. Ratu Prabu Energy Tbk ARTI Sampel 2
4. Benakat Petroleum Energy BIPI Sampel 3
lxxxi
21. Perdana Karya Perkasa Tbk PKPK Sampel 11
22. Samindo Resources Tbk MYOH Sampel 12
23 Radiant Utama Internsco Tbk RUIS -
24. Eatertainment International Tbk SAB -
lxxxii
34. Atlas Resources Tbk ARII -
35. Baramulti Suksessarana Tbk. BSSR -
36. Indo Setu Bara Resources Tbk. CPDW -
37. Toba Bara Sejahtra Tbk TOBA -
38 Surya Esa Perkasa Tbk ESSA -
39. J Resources Asia Pasifik Tbk. PSAB -
40. Vale Indonesia Tbk. INCO -
Lampiran 2
Data Variabel Penelitian Tahun 2011
No
Kode
Kualitas
Opini Audit Pertumbuh
Opini audit
Audit
Tahun
an
Going
Sebelumnya perusahaan
Concern
1.
ATPK
0
1
1.2146
1
2.
ARTI
0
0
0.0757
0
3.
BIPI
0
0
0.4663
0
4.
BRAU
1
0
0.5706
0
lxxxiii
6.
DEWA
1
0
0.2316
0
7.
DOID
1
1
0.1762
1
8.
ENRG
0
1
0.2308
0
9.
GTBO
0
1
0.6984
0
10.
PKPK
0
0
0.3418
1
11.
MYOH
0
0
0.2739
1
Lampiran 3
Data Variabel Penelitian Tahun 2012
No
Kode
Kualitas
Opini Audit Pertumbuh
Opini audit
Audit
Tahun
an
Going
Sebelumnya perusahaan
Concern
1.
ATPK
0
1
0.3398
1
2.
ARTI
0
0
0.4511
0
3.
BIPI
0
0
0.0502
0
4.
BRAU
1
0
0.0762
0
lxxxiv
Lampiran 4
Data Variabel Penelitian Tahun 2013
No
Kode
Kualitas
Opini Audit Pertumbuh
Opini audit
Audit
Tahun
an
Going
Sebelumnya perusahaan
Concern
lxxxv
7.
DOID
1
0
0.1759
0
8.
ENRG
0
0
0.5648
0
9.
GTBO
0
0
0.6710
0
10.
PKPK
0
0
0.3095
0
lxxxvi
LAMPIRAN 5
HASIL PENGOLAHAN SPSS
LOGISTI
C
REGRESSIO
N
VARIABLES
Y
/METHOD=ENTER X1 X2 X3
/SAVE=PRED ZRESID /CLASSPLOT /PRINT=GOODFIT
CORR
ITER(1)
CI(95)
/CRITERIA=PIN(0.05) POUT(0.10) ITERATE(20)
CUT(0.5).
Logistic Regression
[DataSet0]
Case Processing Summary
Unweighted Casesa N Percent
Selected Cases Included in Analysis 33 100.0
Missing Cases 0 .0
Total 33 100.0
Unselected Cases 0 .0
lxxxvii
a. If weight is in effect, see classification table for the total number of
cases.
Dependent Variable Encoding
Original Value Internal Value
Non Going Concern Audit 0
Opinion
lxxxviii
Block 0: Beginning Block
Iteration Historya,b,c
Coefficients
Iteration -2 Log likelihood Constant
Step 0 1 36.628 -1.030
2 36.555 -1.137
3 36.555 -1.139
4 36.555 -1.139
a. Constant is included in the model.
b. Initial -2 Log Likelihood: 36,555
c. Estimation
terminated at
iteration number 4
because parameter
estimates changed
lxxxix
Classification Tablea,b
Predicted
Opini Audit Going Concern
Non Going Concern Going Concern Percentage
Observed Audit Opinion Audit Opinion Correct
Step 0 Opini Audit Going Non Going Concern 25 0 100.0
Concern Audit Opinion
Going Concern Audit 8 0 .0
Opinion
Overall Percentage 75.8
a. Constant is included in the model.
b. The cut value is ,500
xc
B S.E. Wald df Sig. Exp(B)
Step 0Constant -1.139 .406 7.869 1 .005 .320
Correlation Matrix
Constant X1 X2 X3
Step 1Constant 1.000 -.514 -.439 -.588
X1 -.514 1.000 .083 .247
X2 -.439 .083 1.000 -.101
xci
Descriptive Statistics
N Range Minimum Maximum Mean Std. Deviation Variance
Statistic Statistic Statistic Statistic Statistic Std. Error Statistic Statistic
KUALITAS AUDIT 33 1 0 1 .27 .079 .452 .205
OPINI AUDIT TAHUN 33 1 0 1 .30 .081 .467 .218
SEBELUMNYA
PERTUMBUHAN 33 3.9577 .0502 4.0079 .54292 .1334495 .7666089 .588
PERUSAHAAN 4
OPINI AUDIT GOING 33 1 0 1 .24 .076 .435 .189
CONCERN
