Lampiran 1 Populasi, Kriteria Perusahaan, dan Sampel No. Nama Perusahaan Kode Kriteria Sampel 1 2 3 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 - 10. Citra Kebun Raya Agri CKRA Sampel 6 11. Citatah Tbk CTTH - 12. Darma Henwa Tbk DEWA Sampel 7 13. Delta Dunia Tbk DOID Sampel 8 14. Elnusa Tbk ELSA - 15. Energy Mega Persada Tbk ENRG Sampel 9 16. Garda Tujuh Buana GTBO Sampel 10 17. Harum Energy Tbk HRUM - 18. Indo Tambang Raya Megah Tbk ITMG - 19. Resources Alam Indonesia Tbk KKGI - 20. Medco Energy Tbk MEDC - 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 - 25. Galden Eagle Energy Tbk SMMT - 26. Tambang Batu Bara Bukit Asam Tbk PTBA - 27. Petrosea Tbk PTRO - 28. Perusahaan Gas Negara PGAS - 29. Timah Tbk TINS - 30. SMR Utama Tbk SMR - 31. Central Korporindo Int'l Tbk CNKO - 32. Mitra Investindo Tbk MITI - 33. Borneo Lumbung Energi & Metal Tbk. BORN - 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 - 72
Lampiran 2 No Kode Kualitas Audit Data Variabel Penelitian Tahun 2011 Opini Audit Tahun Sebelumnya Pertumbuh an perusahaan Opini audit Going 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 5. BUMI 0 0 0.3669 0 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 No Kode Kualitas Audit Data Variabel Penelitian Tahun 2012 Opini Audit Tahun Sebelumnya Pertumbuh an perusahaan Lampiran 3 Opini audit Going 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 5. BUMI 0 0 0.0563 1 6. DEWA 1 0 0.1822 0 7. DOID 1 1 0.1954 0 8. ENRG 0 0 1.9816 0 9. GTBO 0 0 1.5161 0 10. PKPK 0 1 0.2461 0 11. MYOH 0 1 0.2562 0 73
Lampiran 4 No Kode Kualitas Audit Data Variabel Penelitian Tahun 2013 Opini Audit Tahun Sebelumnya Pertumbuh an perusahaan Opini audit Going Concern 1. ATPK 0 1 1.2557 0 2. ARTI 0 0 0.0979 0 3. BIPI 0 0 4.0079 0 4. BRAU 1 0 0.0693 0 5. BUMI 0 1 0.0604 1 6. DEWA 1 0 0.3372 1 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 11. MYOH 0 0 0.3689 0 74
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 33 100.0 Missing Cases 0.0 Total 33 100.0 Unselected Cases 0.0 Total 33 100.0 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
Block 0: Beginning Block Iteration History a,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 by less than,001. 76
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 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 Variables in the Equation B S.E. Wald df Sig. Exp(B) Step 0 Constant -1.139.406 7.869 1.005.320 77
Variables not in the Equation Score df Sig. Step 0 Variables X1.028 1.868 X2 1.940 1.164 X3.690 1.406 Overall Statistics 2.537 3.469 Block 1: Method = Enter Iteration History a,b,c,d Coefficients Iteration -2 Log likelihood Constant X1 X2 X3 Step 1 1 34.331-1.074 -.156.854 -.318 2 33.749-1.132 -.258 1.088 -.674 3 33.677-1.071 -.299 1.138 -.914 4 33.675-1.058 -.304 1.146 -.961 5 33.675-1.058 -.304 1.146 -.962 6 33.675-1.058 -.304 1.146 -.962 a. Method: Enter b. Constant is included in the model. 78
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 2.879 3.411 Block 2.879 3.411 Model 2.879 3.411 Model Summary Cox & Snell R Nagelkerke R Step -2 Log likelihood Square Square 1 33.675 a.084.125 a. Estimation terminated at iteration number 6 because parameter estimates changed by less than,001. 79
Hosmer and Lemeshow Test Step Chi-square Df Sig. 1 3.652 8.887 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 1 1 3 2.869 0.131 3 2 2 2.561 1.439 3 3 3 2.485 0.515 3 4 3 2.457 0.543 3 5 3 2.419 0.581 3 6 2 2.399 1.601 3 7 2 2.305 1.695 3 8 2 2.258 1.742 3 9 2 1.988 1 1.012 3 10 3 3.258 3 2.742 6 80
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 25 0 100.0 Going Concern Audit Opinion 7 1 12.5 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 X1 -.304.999.093 1.761.738.104 5.227 X2 1.146.870 1.735 1.188 3.146.572 17.309 X3 -.962 1.163.684 1.408.382.039 3.736 Constant -1.058.781 1.838 1.175.347 a. Variable(s) entered on step 1: X1, X2, X3. 81
Correlation Matrix Constant X1 X2 X3 Step 1 Constant 1.000 -.514 -.439 -.588 X1 -.514 1.000.083.247 X2 -.439.083 1.000 -.101 X3 -.588.247 -.101 1.000 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 SEBELUMNYA 33 1 0 1.30.081.467.218 PERTUMBUHAN PERUSAHAAN 33 3.9577.0502 4.0079.54292 4.1334495.7666089.588 OPINI AUDIT GOING CONCERN 33 1 0 1.24.076.435.189 Valid N (listwise) 33 82