Lampiran Hasil Olah Data!!
Lampiran Hasil Olah Data!!
PENUTUP
5.1. Simpulan
berikut:
concern.
concern.
5.2. Keterbatasan
purposive sampling yaitu sampel dipilih dengan kriteria tertentu. Hal tesebut
5.3. Implikasi
audit going concern. Bagi pihak investor, dalam melakukan pembelian saham
57
58
perusahaan. Investor sebaiknya membeli saham perusahaan yang menerima opini non
concern.
5.4. Saran
Adjani, Ema Diandra dan Surya Rahardja. 2013. Analisis Pengaruh Corporate
Governance Terhadap Kemungkinan Pemberian Opini Audit Going
Concern oleh Auditor Independen (Studi Empiris pada Perusahaan
Manufaktur yang Terdaftar di BEI Tahun 2009 2011). Diponegoro
Journal of Accounting. Volume 2. Nomor 2.
Hani., Clearly, dan Mukhlasin. 2003. Going Concern dan Opini Audit: Suatu
Studi Pada Perusahaan Perbankan di BEJ. Simposium Nasional Akuntansi VI
Komalasari. 2004. Analisis Pengaruh Kualitas Auditor Dan Proxi Going Concern
Terhadap Opini Auditor. Jurnal Akuntansi dan Keuangan. Volume 9.
Nomor 2
Riyanda, Mario Pratama Putra dan Susi Indriani. 2013. Hubungan Financial
Distress dan Mekanisme GCG Terhadap Pelaporan Audit Pada Perusahaan
Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2005. Econo
Sains. Volume XI. Nomor 1
Rudiyawan dan Badera. 2009. Opini Audit Going Concern: Kajian Berdasarkan
Model Prediksi Kebangkrutan, Pertumbuhan Perusahaan, Leverage,
Dan Reputasi Auditor.
http://jurnal.pdii.lipi.go.id/admin/jurnal/4209129138.pdf
Santosa, Arga Fajar dan Linda Kusumaning Wedari, 2007, Analisis Faktor-Faktor
yang Mempengaruhi Kecenderungan Penerimaan Opini Audit Going
Concern, JAAI, Volume 11, No. 2
Cumulative
Frequency Percent Valid Percent Percent
Valid Non going concern 295 90.2 90.2 90.2
Going concern 32 9.8 9.8 100.0
Total 327 100.0 100.0
LAMPIRAN III
Logistic Regression
Case Processing Summary
-2 Log Coefficients
Iteration likelihood Constant
Step 1 222.282 -1.609
0 2 209.917 -2.105
3 209.512 -2.216
4 209.511 -2.221
5 209.511 -2.221
a. Constant is included in the model.
b. Initial -2 Log Likelihood: 209.511
c. Estimation terminated at iteration number 5 because
parameter estimates changed by less than .001.
Classification Tablea,b
Predicted
Score df Sig.
Step Variables X1 9.253 1 .002
0 X2 2.807 1 .094
X3 24.770 1 .000
Overall Statistics 42.226 3 .000
-2 Log Coefficients
Iteration likelihood Constant X1 X2 X3
Step 1 200.918 .480 -1.433 -2.781 -2.009
1 2 170.708 2.160 -3.468 -7.221 -3.990
3 162.585 3.639 -5.735 -13.641 -5.212
4 160.643 4.268 -6.880 -20.692 -5.591
5 160.206 4.363 -7.041 -26.540 -5.632
6 160.160 4.365 -7.034 -29.214 -5.630
7 160.159 4.365 -7.032 -29.596 -5.630
8 160.159 4.365 -7.032 -29.603 -5.630
9 160.159 4.365 -7.032 -29.603 -5.630
a. Method: Enter
b. Constant is included in the model.
c. Initial -2 Log Likelihood: 209.511
d. Estimation terminated at iteration number 9 because parameter estimates
changed by less than .001.
Chi-square df Sig.
Step 1 Step 49.352 3 .000
Block 49.352 3 .000
Model 49.352 3 .000
Model Summary
Classification Tablea
Predicted
Correlation Matrix
Constant X1 X2 X3
Step Constant 1.000 -.767 -.080 -.552
1 X1 -.767 1.000 -.013 -.081
X2 -.080 -.013 1.000 .075
X3 -.552 -.081 .075 1.000