Lampiran. Data Kecenderungan Kecurangan Akuntansi KODE EMITEN KECENDERUNGAN KECURANGAN AKUNTANSI 2007 2008 2009 200 20 TMPI 0 0 0 PGAS 0 0 0 0 ISAT 0 0 0 0 TLKM 0 0 0 0 UNSP 0 0 0 0 BNBR 0 0 0 0 BUMI 0 0 0 0 ENRG 0 0 0 0 RINA 0 0 0 0 BIPI 0 0 0 0 KRAS 0 0 0 0 CMNP 0 0 0 0 MIRA 0 0 0 0 DEWA 0 0 0 0 ELTY 0 0 0 0
Lampiran 2. Data Financial Leverage (FL) FINANCIAL LEVERAGE KODE EMITEN 2007 2008 2009 200 20 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
Lampiran 3. Data Asset Composition (CATA) ASSET COMPOSITION KODE EMITEN 2007 2008 2009 200 20 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
Lampiran 4. Data Capital Turnover (CATO) CAPITAL TURNOVER KODE EMITEN 2007 2008 2009 200 20 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
Lampiran 5. Data Firm Size FIRM SIZE KODE EMITEN 2007 2008 2009 200 20 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
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 75.0287.9527.5207.224 75.0040.8867.2984.872 75.0007 5.265.4946.6642 75 8.9864 8.4508 5.7343 2.0964 75 Kecenderungan Kecurangan Akuntansi (KK) Valid tidak Total Frequency Percent Valid Percent 59 78.7 78.7 78.7 6 2.3 2.3 00.0 75 00.0 00.0 Cumulativ e Percent
Lampiran 7. Regresi Logistik Unweighted Cases a Selected Cases Unselected Cases Total Case Processing Summary Included in Analysis Missing Cases Total N Percent 75 00.0 0.0 75 00.0 0.0 75 00.0 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
Lampiran 8. Uji Likehood Block 0: Beginning Block Iteration History a,b,c Iteration 0 2 3 4-2 Log Coeff icients likelihood Constant 78.076 -.47 77.75 -.298 77.75 -.305 77.75 -.305 a. Constant is included in the model. b. Initial -2 Log Likelihood: 77.75 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 59 0 00.0 6 0.0 78.7 Variables in the Equation 0 Constant B S.E. Wald df Sig. Exp(B) -.305.282 2.434.000.27
Lampiran 8. Uji Likehood (Lanjutan I) Variables not in the Equation 0 Variables Overall Statistics FL CATA CATO LOGTA Score df Sig..739.390.97.657.237.266.037.848.824 4.768 Block : Method = Enter Iteration History a,b,c,d Iteration 2 3 4 5 a. Method: Enter -2 Log Coeff icients likelihood Constant FL CATA CATO LOGTA 76.67 -.360 -.70.099.290.026 76.5 -.752 -.05.278.329.047 76.2 -.84 -.06.30.33.05 76.2 -.85 -.07.3.33.05 76.2 -.85 -.07.3.33.05 b. Constant is included in the model. c. Initial -2 Log Likelihood: 77.75 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..639 4.802.639 4.802.639 4.802 Model Summary -2 Log Cox & Snell Nagelkerke likelihood R Square R Square 76.2 a.26.335 a. Estimation terminated at iteration number 5 because parameter estimates changed by less than.00.
Lampiran 9. Hosmer and Lemeshow s Goodness of Fit Test Hosmer and Lemeshow Test Chi-square df Sig. 4.007 7.05 2 3 4 5 6 7 8 9 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 8 6.936 0.064 8 7 6.597.403 8 6 6.509 2.49 8 3 6.439 5.56 8 6 6.334 2.666 8 6 6.242 2.758 8 6 6.70 2.830 8 7 6.054.946 8 0 7.79 3.28 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 59 0 00.0 5 6.3 80.0
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 -.07.486 3.555.046.33.08 6.084.3.590 4.038.038.365.060 30.789 -.303.404-3.674.04.393.63 3.073.05.58.04.747.052.772.435 -.85 2.403.57.450.63 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.000.75 -.299 -.87 -.929.75.000 -.044.073 -.463 -.299 -.044.000 -.225.22 -.87.073 -.225.000.6 -.929 -.463.22.6.000