Lampiran 1. Data Kecenderungan Kecurangan Akuntansi

Transkripsi

1 Lampiran. Data Kecenderungan Kecurangan Akuntansi KODE EMITEN KECENDERUNGAN KECURANGAN AKUNTANSI TMPI PGAS ISAT TLKM UNSP BNBR BUMI ENRG RINA BIPI KRAS CMNP MIRA DEWA ELTY

2 Lampiran 2. Data Financial Leverage (FL) FINANCIAL LEVERAGE KODE EMITEN AGIS 0,466 0,289 0,226 0,29 0,240 PGAS 0,670 0,685 0,554 0,529 0,445 ISAT 0,628 0,658 0,668 0,655 0,639 TLKM 0,475 0,58 0,488 0,439 0,408 UNSP 0,446 0,474 0,473 0,538 0,56 BNBR 0,53 0,564 0,665 0,570 0,57 BUMI 0,503 0,70 0,785 0,83 0,867 ENRG 0,642 0,703 0,827 0,499 0,646 RINA 0,438 0,55 0,068 0,239 0,239 BIPI 0,953 0,92 0,032 0,282 0,6 KRAS 0,759 0,877 0,853 0,850 0,833 CMNP 0,475 0,472 0,45 0,370 0,324 MIRA 0,545 0,90 0,937 0,80 0,029 DEWA 0,548 0,483 0,406 0,270 0,227 ELTY 0,264 0,376 0,500 0,386 0,384

3 Lampiran 3. Data Asset Composition (CATA) ASSET COMPOSITION KODE EMITEN AGIS 0,54 0,887 0,26 0,300 0,239 PGAS 0,80 0,203 0,323 0,432 0,44 ISAT 0,238 0,87 0,30 0,7 0,26 TLKM 0,95 0,60 0,66 0,86 0,206 UNSP 0,33 0,56 0,3 0,097 0,073 BNBR 0,297 0,98 0,58 0,469 0,463 BUMI 0,43 0,32 0,277 0,366 0,350 ENRG 0,245 0,226 0,96 0,232 0,57 RINA 0,563 0,586 0,569 0,229 0,235 BIPI 0,004 0,004 0,058 0,393 0,47 KRAS 0,588 0,7 0,674 0,699 0,64 CMNP 0,058 0,034 0,066 0,44 0,229 MIRA 0,39 0,43 0,90 0,97 0,358 DEWA 0,407 0,38 0,306 0,39 0,474 ELTY 0,586 0,572 0,368 0,324 0,330

4 Lampiran 4. Data Capital Turnover (CATO) CAPITAL TURNOVER KODE EMITEN AGIS 0,576 0,293 0,235 0,59 0,60 PGAS 0,43 0,50 0,629 0,66 0,632 ISAT 0,364 0,36 0,334 0,375 0,394 TLKM 0,724 0,665 0,662 0,683 0,69 UNSP 0,452 0,624 0,458 0,59 0,234 BNBR 0,374 0,34 0,279 0,52 0,642 BUMI 0,804 0,645 0,434 0,45 0,543 ENRG 0,2 0,47 0,22 0,06 0,22 RINA 2,07 0,290 0,285 0,40,222 BIPI 0,00 0,00 0,080 0,049 0,09 KRAS,302,36,323 0,850 0,833 CMNP 0,83 0,205 0,226 0,26 0,25 MIRA 0,3 0,095 0,293 0,289 5,26 DEWA 0,404 0,40 0,436 0,497 0,698 ELTY 0,37 0,26 0,09 0,080 0,4

5 Lampiran 5. Data Firm Size FIRM SIZE KODE EMITEN AGIS 3,465 4,246 4,37 4,3 4,05 PGAS 6,833 7,056 7,7 7,284 7,249 ISAT 7,629 7,76 7,824 7,782 7,770 TLKM 8,223 8,329 8,396 8,426 8,45 UNSP 5,277 5,363 5,439 6,733 6,744 BNBR 6,464 7,02 7,25 7,274 7,043 BUMI 7,095 7,864 8,059 7,964 8,07 ENRG 6,054 6,35 6,43 6,280 6,669 RINA 8,986,239,563 0,98 0,96 BIPI,083,22 4,498 5,363 5,29 KRAS 6,083 6,92 6,364 6,683 6,884 CMNP 4,85 4,842 4,843 4,872 4,978 MIRA 3,983 6,345 6,042 5,865 2,93 DEWA 5,477 5,588 5,284 5,24 5,9 ELTY 5,557 5,936 6,266 6,652 6,690

6 Lampiran 6. Deskripsi Variabel Penelitian Deskripsi Variabel Descriptive Statistics Financial Leverage (FL) Asset Composition (CATA) Capital Turnov er (CATO) Firm Size (LOGTA) Valid N (listwise) N Minimum Maximum Mean Std. Deviation Kecenderungan Kecurangan Akuntansi (KK) Valid tidak Total Frequency Percent Valid Percent Cumulativ e Percent

7 Lampiran 7. Regresi Logistik Unweighted Cases a Selected Cases Unselected Cases Total Case Processing Summary Included in Analysis Missing Cases Total N Percent a. If weight is in eff ect, see classification table for the total number of cases. Dependent Variable Encoding Original Value Perusahaan yang tidak Perusahaan yang Internal Value 0

8 Lampiran 8. Uji Likehood Block 0: Beginning Block Iteration History a,b,c Iteration Log Coeff icients likelihood Constant a. Constant is included in the model. b. Initial -2 Log Likelihood: c. Estimation terminated at iteration number 4 because parameter estimates changed by less than.00. Classification Table a,b Observed 0 Kecenderungan Kecurangan Akuntansi (KK) Overall Percentage a. Constant is included in the model. b. The cut v alue is.500 tidak Predicted Kecenderungan Kecurangan Akuntansi (KK) Perusahaan yang tidak kecurangan akuntansi Perusahaan yang kecurangan akuntansi Percentage Correct Variables in the Equation 0 Constant B S.E. Wald df Sig. Exp(B)

9 Lampiran 8. Uji Likehood (Lanjutan I) Variables not in the Equation 0 Variables Overall Statistics FL CATA CATO LOGTA Score df Sig Block : Method = Enter Iteration History a,b,c,d Iteration a. Method: Enter -2 Log Coeff icients likelihood Constant FL CATA CATO LOGTA b. Constant is included in the model. c. Initial -2 Log Likelihood: d. Estimation terminated at iteration number 5 because parameter estimates changed by less than.00. Omnibus Tests of Model Coefficients Block Model Chi-square df Sig Model Summary -2 Log Cox & Snell Nagelkerke likelihood R Square R Square 76.2 a a. Estimation terminated at iteration number 5 because parameter estimates changed by less than.00.

10 Lampiran 9. Hosmer and Lemeshow s Goodness of Fit Test Hosmer and Lemeshow Test Chi-square df Sig Contingency Table for Hosmer and Lemeshow Test Kecenderungan Kecurangan Akuntansi (KK) = Perusahaan yang tidak Kecenderungan Kecurangan Akuntansi (KK) = Perusahaan yang Observed Expected Observed Expected Total Classification Table a Observed Kecenderungan Kecurangan Akuntansi (KK) Overall Percentage a. The cut v alue is.500 tidak Predicted Kecenderungan Kecurangan Akuntansi (KK) Perusahaan yang tidak kecurangan akuntansi Perusahaan yang kecurangan akuntansi Percentage Correct

11 Lampiran 0. Uji Model Regresi Logistik a FL CATA CATO LOGTA Constant Variables in the Equation B S. E. Wald df Sig. Exp(B) Lower Upper a. Variable(s) entered on step : FL, CATA, CATO, LOGTA. 95.0% C.I. for EXP(B) Correlation Matrix Constant FL CATA CATO LOGTA Constant FL CATA CATO LOGTA