Lampiran 1 Populasi, Kriteria Perusahaan, dan Sampel

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1 Lampiran 1 Populasi, Kriteria Perusahaan, dan Sampel No. Nama Perusahaan Kode Kriteria Sampel Sampel 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 5. Bayan Resources Tbk BYAN - 6. Berau Coal Energy BRAU Sampel 4 7. Aneka Tambang Tbk ANTAM - 8. Bumi Resources BUMI Sampel 5 9. Citra Mineral Investindo CITA Citra Kebun Raya Agri CKRA Sampel Citatah Tbk CTTH Darma Henwa Tbk DEWA Sampel Delta Dunia Tbk DOID Sampel Elnusa Tbk ELSA Energy Mega Persada Tbk ENRG Sampel Garda Tujuh Buana GTBO Sampel Harum Energy Tbk HRUM Indo Tambang Raya Megah Tbk ITMG Resources Alam Indonesia Tbk KKGI Medco Energy Tbk MEDC Perdana Karya Perkasa Tbk PKPK Sampel Samindo Resources Tbk MYOH Sampel Radiant Utama Internsco Tbk RUIS Eatertainment International Tbk SAB Galden Eagle Energy Tbk SMMT Tambang Batu Bara Bukit Asam Tbk PTBA Petrosea Tbk PTRO Perusahaan Gas Negara PGAS Timah Tbk TINS SMR Utama Tbk SMR Central Korporindo Int'l Tbk CNKO Mitra Investindo Tbk MITI Borneo Lumbung Energi & Metal Tbk. BORN Atlas Resources Tbk ARII Baramulti Suksessarana Tbk. BSSR Indo Setu Bara Resources Tbk. CPDW Toba Bara Sejahtra Tbk TOBA - 38 Surya Esa Perkasa Tbk ESSA J Resources Asia Pasifik Tbk. PSAB Vale Indonesia Tbk. INCO - 72

2 Lampiran 2 No Kode Kualitas Audit Data Variabel Penelitian Tahun 2011 Opini Audit Tahun Sebelumnya Pertumbuh an perusahaan Opini audit Going Concern 1. ATPK ARTI BIPI BRAU BUMI DEWA DOID ENRG GTBO PKPK MYOH No Kode Kualitas Audit Data Variabel Penelitian Tahun 2012 Opini Audit Tahun Sebelumnya Pertumbuh an perusahaan Lampiran 3 Opini audit Going Concern 1. ATPK ARTI BIPI BRAU BUMI DEWA DOID ENRG GTBO PKPK MYOH

3 Lampiran 4 No Kode Kualitas Audit Data Variabel Penelitian Tahun 2013 Opini Audit Tahun Sebelumnya Pertumbuh an perusahaan Opini audit Going Concern 1. ATPK ARTI BIPI BRAU BUMI DEWA DOID ENRG GTBO PKPK MYOH

4 LAMPIRAN 5 HASIL PENGOLAHAN SPSS LOGISTIC REGRESSION 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 Cases a N Percent Selected Cases Included in Analysis Missing Cases 0.0 Total Unselected Cases 0.0 Total 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 Opinion 0 Going Concern Audit Opinion 1 75

5 Block 0: Beginning Block Iteration History a,b,c Coefficients Iteration -2 Log likelihood Constant Step 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 by less than,

6 Classification Table a,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 Concern Audit Opinion Going Concern Audit Opinion Overall Percentage 75.8 a. Constant is included in the model. b. The cut value is,500 Variables in the Equation B S.E. Wald df Sig. Exp(B) Step 0 Constant

7 Variables not in the Equation Score df Sig. Step 0 Variables X X X Overall Statistics Block 1: Method = Enter Iteration History a,b,c,d Coefficients Iteration -2 Log likelihood Constant X1 X2 X3 Step a. Method: Enter b. Constant is included in the model. 78

8 c. Initial -2 Log Likelihood: 36,555 d. 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 Block Model Model Summary Cox & Snell R Nagelkerke R Step -2 Log likelihood Square Square a a. Estimation terminated at iteration number 6 because parameter estimates changed by less than,

9 Hosmer and Lemeshow Test Step Chi-square Df Sig Contingency Table for Hosmer and Lemeshow Test Opini Audit Going Concern = Non Going Concern Audit Opinion Opini Audit Going Concern = Going Concern Audit Opinion Observed Expected Observed Expected Total Step

10 Classification Table a Predicted Opini Audit Going Concern Non Going Concern Audit Going Concern Percentage Observed Opinion Audit Opinion Correct Step 1 Opini Audit Going Concern Non Going Concern Audit Opinion Going Concern Audit Opinion Overall Percentage 78.8 a. The cut value is,500 Variables in the Equation 95% C.I.for EXP(B) B S.E. Wald df Sig. Exp(B) Lower Upper Step 1 a X X X Constant a. Variable(s) entered on step 1: X1, X2, X3. 81

11 Correlation Matrix Constant X1 X2 X3 Step 1 Constant X X X Descriptive Statistics N Range Minimum Maximum Mean Std. Deviation Variance Statistic Statistic Statistic Statistic Statistic Std. Error Statistic Statistic KUALITAS AUDIT OPINI AUDIT TAHUN SEBELUMNYA PERTUMBUHAN PERUSAHAAN OPINI AUDIT GOING CONCERN Valid N (listwise) 33 82