Daftar populasi dan sampel penelitian

(1)

73

Lampiran 1

Daftar populasi dan sampel penelitian

No

Nama Perusahaan

Kriteria Sampel

Sampel

1

2

3

4

1 Singer Indonesia Tbk

√ √ - √

2 Courts Indonesia Tbk

-

√ - √

3 Jasa Angkasa Semesta Tbk

√ √ √ √ Sempel 1

4 Sara Lee Body Care Indonesia Tbk

√ √ - √

5 Tunas Alfin Tbk

√ - - √

6 Mutibreender Adirana Indonesia Tbk

√ √ √ √ Sempel 2

7 Sekar Bumi Tbk

√ √ √ √ Sempel 3

8 Infoasio Teknologi Global Tbk

√ - - √

9 New Century Development Tbk

√ √ √ √ Sempel 4

10 Aqua Golden Mississippi Tbk

√ √ - √

11 Dynaplast Tbk

√ - - √

12 Anta Express Tour and Travel Service Tbk

√ - - √

13 Alfa Retailindo Tbk

√ √ √ √ Sempel 5

14 Katarina Utama Tbk

√ √ √ √ Sempel 6

15 Suryainti Permata Tbk

√ √ √ √ Sempel 7

16 Suryo Intrindo Makmur Tbk

√ √ - √

17 Indo Setu Bara Resources Tbk

√ - - √

18 Indosiar Karya Media Tbk

√ √ √ √ Sempel 8

19 Amstelco Indonesia Tbk

√ - - √

20 Panasia Filamen Inti Tbk

√ - - √

21 Panca Wiratama Sakti Tbk

√ √ √ √ Sempel 9

22 Surabaya Agung Industri Pulp dan Kertas

Tbk

√ √ √ √ Sempel 10

(2)

Lampiran 2

Sampel Penelitian

NO Kode saham Nama Perusahaan

1 JASS Jasa Angkasa Semesta Tbk

2 MAII Mutibreender Adirana Indonesia Tbk 3 SKBM Sekar Bumi Tbk

4 PTRA New Century Development Tbk 5 ALFA Alfa Retailindo Tbk

6 RINA Katarina Utama Tbk 7 SIIP Suryainti Permata Tbk 8 IDKM Indosiar Karya Media Tbk 9 PSWI Panca Wiratama Sakti Tbk

(3)

75

Lampiran 3

Data Variabel Penelitian

NO NAMA PERUSAHAAN ASSET

(X1)

leverage

(X2) Z Score x1*z x2*z GC

1 Jasa Angkasa Semesta Tbk 2.6976E+10 2.678519 3.858745 1.04093E+11 10.33572 0 2 Mutibreender Adirana Indonesia Tbk 1.1502E+10 0.1662 34.83015 4.00622E+11 5.788762 0 3 Sekar Bumi Tbk 1.8842E+10 0.21219 4.2722 80496367254 0.90652 0 4 New Century Development Tbk 5.434E+10 0.619921 1.733784 94214348680 1.07481 1 5 Alfa Retailindo Tbk 3.9001E+10 2.036681 5.07994 1.98122E+11 10.34622 0 6 Katarina Utama Tbk 1.051E+10 0.893666 8.556835 89935756574 7.646948 0 7 Suryainti Permata Tbk 1.691E+10 0.169628 8.039318 1.35945E+11 1.363691 0 8 Indosiar Karya Media Tbk 1.2122E+10 0.130288 13.76653 1.66878E+11 1.793615 0 9 Panca Wiratama Sakti Tbk 2.7679E+10 0.461705 10.67017 2.95336E+11 4.92647 0 10 Surya Agung Industri Pulp dan kertas

Tbk 2.5729E+10 0.781234 10.43608 2.68513E+11 8.153016 0

11 Jasa Angkasa Semesta Tbk 3.9029E+10 0.961669 2.267535 88498629909 2.180617 0 12 Mutibreender Adirana Indonesia Tbk 8.7657E+10 2.44859 2.173012 1.90479E+11 5.320815 0 13 Sekar Bumi Tbk 1.9149E+10 1.338188 5.853401 1.12088E+11 7.832952 0 14 New Century Development Tbk 5.4447E+10 1.341583 7.133813 3.88415E+11 9.570602 1 15 Alfa Retailindo Tbk 6.4825E+10 1.810814 5.213753 3.37982E+11 9.441135 1 16 Katarina Utama Tbk 7.6068E+10 1.06508 1.351374 1.02796E+11 1.439322 1 17 Suryainti Permata Tbk 1.5315E+10 0.191405 7.899257 1.20976E+11 1.511953 0 18 Indosiar Karya Media Tbk 1.1584E+10 0.135042 21.25505 2.46211E+11 2.870334 0 19 Panca Wiratama Sakti Tbk 2.7469E+10 0.449494 6.98724 1.91934E+11 3.140721 0 20 Surya Agung Industri Pulp dan kertas

Tbk 2.5729E+10 0.7498 12.74023 3.27798E+11 9.552623 0

21 Jasa Angkasa Semesta Tbk 4.0584E+10 3.316691 7.434744 3.01733E+11 24.65875 0 22 Mutibreender Adirana Indonesia Tbk 3.5799E+10 0.492695 11.42378 4.08958E+11 5.628441 0 23 Sekar Bumi Tbk 1.9938E+10 0.395615 2.240556 44671188895 0.886398 0 24 New Century Development Tbk 2.0674E+10 0.284534 8.462544 1.74955E+11 2.407884 0 25 Alfa Retailindo Tbk 6.7305E+10 2.510715 2.761164 1.8584E+11 6.932495 0 26 Katarina Utama Tbk 2.6845E+10 4.188265 5.100477 1.36922E+11 21.36215 0 27 Suryainti Permata Tbk 1.6048E+10 1.836928 18.98728 3.04715E+11 34.87827 1 28 Indosiar Karya Media Tbk 9.6178E+10 1.47324 1.081408 1.04007E+11 1.593174 0 29 Panca Wiratama Sakti Tbk 2.7679E+10 0.450584 10.46634 2.89695E+11 4.715966 0 30 Surya Agung Industri Pulp dan kertas

Tbk 2.2117E+10 0.71741 12.52834 2.77089E+11 8.987958 1

31 Jasa Angkasa Semesta Tbk 7.2659E+10 4.085611 2.133507 1.55019E+11 8.716681 0 32 Mutibreender Adirana Indonesia Tbk 1.576E+10 0.573278 4.90844 77357057260 2.813903 0

(4)

33 Sekar Bumi Tbk 1.9134E+10 0.308885 4.301194 82297370924 1.328576 0 34 New Century Development Tbk 3.9001E+10 2.29404 3.16393 1.23396E+11 7.258181 0 35 Alfa Retailindo Tbk 2.7469E+10 1.223976 5.203352 1.42932E+11 6.368776 0 36 Katarina Utama Tbk 2.6807E+10 4.182367 6.675427 1.78949E+11 27.91909 0 37 Suryainti Permata Tbk 1.6126E+10 0.179292 6.312106 1.01787E+11 1.131712 1 38 Indosiar Karya Media Tbk 8.9591E+10 1.179187 3.375738 3.02434E+11 3.980626 0 39 Panca Wiratama Sakti Tbk 2.7491E+10 0.445819 9.309156 2.55918E+11 4.1502 0 40 Surya Agung Industri Pulp dan kertas

Tbk 2.0674E+10 0.330546 13.00405 2.68846E+11 4.298433 1

41 Jasa Angkasa Semesta Tbk 9.1659E+10 3.704715 1.691478 1.5504E+11 6.266445 0 42 Mutibreender Adirana Indonesia Tbk 1.7001E+10 0.888536 11.89306 2.02193E+11 10.56742 0 43 Sekar Bumi Tbk 2.2443E+10 0.812967 1.780055 39949075748 1.447126 0 44 New Century Development Tbk 3.9001E+10 1.886459 9.374146 3.65599E+11 17.68394 0 45 Alfa Retailindo Tbk 1.051E+10 0.114668 7.49571 78782913369 0.859519 0 46 Katarina Utama Tbk 1.7324E+10 1.345382 3.193568 55325588844 4.296569 0 47 Suryainti Permata Tbk 1.4414E+10 1.403149 8.131131 1.17206E+11 11.40919 1 48 Indosiar Karya Media Tbk 8.8229E+10 1.804043 1.778458 1.56912E+11 3.208416 0 49 Panca Wiratama Sakti Tbk 2.7491E+10 0.442363 4.397348 1.20887E+11 1.945226 0 50 Surya Agung Industri Pulp dan kertas

Tbk 1.976E+10 0.283566 2.045201 40412323687 0.579949 1

51 Jasa Angkasa Semesta Tbk 9.1659E+10 2.905983 1.025597 94005549866 2.980367 0 52 Mutibreender Adirana Indonesia Tbk 2.7469E+10 0.999206 14.94015 4.10394E+11 14.92829 0 53 Sekar Bumi Tbk 4.9765E+10 2.007829 1.015711 50547099405 2.039373 0 54 New Century Development Tbk 2.6845E+10 0.976503 13.62926 3.65876E+11 13.30902 0 55 Alfa Retailindo Tbk 1.6048E+10 0.812182 10.7535 1.72576E+11 8.733797 0 56 Katarina Utama Tbk 2.1089E+10 1.311443 6.891686 1.45339E+11 9.038052 0 57 Suryainti Permata Tbk 1.4396E+10 0.696314 14.97001 2.15503E+11 10.42382 1 58 Indosiar Karya Media Tbk 9.8804E+10 1.883134 2.641741 2.61015E+11 4.974753 0 59 Panca Wiratama Sakti Tbk 1.4428E+10 0.158615 10.69751 1.54345E+11 1.696785 1 60 Surya Agung Industri Pulp dan kertas

(5)

77

Lampiran 4

HASIL UJI NORMALITAS

Lampiran 5

HASIL UJI AUTO KORELASI

Model Summary

b

Model

R

R Square

Adjusted R

Square

Std. Error of

the Estimate

Durbin-Watson

1 .366

a

.134

.071

.38880

1.947 c. Predictors: (Constant), PROBABILITY OF BANKRUPTCY.LEVERAGE,

TOTAL ASSET , PROBABILITY OF BANKRUPTCY.TOTAL ASSET,

LEVERAGE

d. Dependent Variable: OPINI AUDIT GOING CONCERN

(6)

Lampiran 6

HASIL UJI HETEROKEDASTISITAS

Lampiran 7

HASIL UJI HIPOTESIS

Coefficientsa

Model

Unstandardized

Coefficients

Standardized

Coefficients

t

Sig.

B

Std. Error

Beta

1 (Constant)

.265

.093

2.857 .006

TOTAL

ASSET

6.347E-13

.000

.040

.264

.793

LEVERAGE

-.071

.057

-.191

-1.246

.218

(7)

79

Lampiran 8

HASIL UJI HIPOTESIS VARIABEL MODERASI

Coefficientsa

Model

Unstandardized

Coefficients

Standardized

Coefficients

t

Sig.

B

Std.

Error

Beta

1 (Constant)

.239

.153

1.562 .124

TOTAL ASSET

6.374E-12

.000

.406 1.680

.099

LEVERAGE

-.281

.101

-.756 -2.775

.008

PROBABILITY OF

BANKRUPTCY

.000

.016

-.007

-.031

.975

PROBABILITY OF

BANKRUPTCY.TOT

AL ASSET

-9.591E-13

.000

-.247 -1.065

.291

PROBABILITY OF

BANKRUPTCY.LEV

ERAGE

.038

.015

.647 2.503

.015

a. Dependent Variable: OPINI AUDIT GOING CONCERN

Lampiran 9

HASIL UJI KOEFISIEN DETERMINASI

Model Summary

b

Model

R

R Square

Adjusted R

Square

Std. Error of

the Estimate

1 .173

a

.030

-.004

.40419

a. Predictors: (Constant), LEVERAGE , TOTAL ASSET

b. Dependent Variable: OPINI AUDIT GOING CONCERN

(8)

Lampiran 10

HASIL UJI KOEFISIEN DETERMINASI PROBABILITY OF

BANKRUPCTY

Model Summaryb

Model

R

R Square

Adjusted R

Square

Std. Error of

the Estimate

1 .366

a

.134

.054

.39238

c. Predictors: (Constant), PROBABILITY OF BANKRUPTCY.LEVERAGE,

TOTAL ASSET , PROBABILITY OF BANKRUPTCY.TOTAL ASSET,

PROBABILITY OF BANKRUPTCY, LEVERAGE

d. Dependent Variable: OPINI AUDIT GOING CONCERN

Lampiran 11

HASIL UJI PARSIAL (Uji t)

Coefficientsa

Model

Unstandardized

Coefficients

Standardized

Coefficients

t

Sig.

B

Std.

Error

Beta

1 (Constant)

.265

.093

2.857 .006

TOTAL ASSET

6.347E-13

.000

.040

.264

.793

LEVERAGE

-.071

.057

-.191

-1.246

.218

a. Dependent Variable: OPINI AUDIT GOING CONCERN

(9)

81

Lampiran 11

HASIL UJI PARSIAL (Uji t) VARIABEL MODERASI

Coefficients

a

Model

Unstandardized

Coefficients

Standardized

Coefficients

t

Sig.

B

Std.

Error

Beta

1 (Constant)

.239

.153

1.562 .124

TOTAL ASSET

6.374E-12

.000

.406

1.680 .099

LEVERAGE

-.281

.101

-.756 -2.775

.008

PROBABILITY OF

BANKRUPTCY

.000

.016

-.007

-.031

.975

PROBABILITY OF

BANKRUPTCY.TOT

AL ASSET

-9.591E-13

.000

-.247 -1.065

.291

PROBABILITY OF

BANKRUPTCY.LEV

ERAGE

.038

.015

.647

2.503 .015

a. Dependent Variable: OPINI AUDIT GOING CONCERN