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LAMPIRAN

43

DATA PERUSAHAAN

NO. NAMA PERUSAHAAN UkrPrsh ROA OUTCON OPINI KETEPATAN1 Ades Alfindo -0.21268 0.035724 100 1 12 Aqua Golden Mississippi 4.515213 0.123159 86.13 1 13 Asia Inti Selera 196.5927 0.21701 50.08 1 04 Cahaya Kalbar -1.26491 0.032456 100 1 15 Davomas Abadi 3.553773 0.027933 100 1 16 Delta Djakarta 6.177758 0.12191 100 1 17 Indofood Sukses Makmur 17.50825 0.052626 100 1 18 Mayora Indah 0.557363 0.089682 100 1 19 Multi Bintang Indonesia -8.25378 0.179038 100 1 110 Prashida Aneka Niaga -26.6277 -1.11314 100 1 111 Sari Husada 17.44914 0.18952 94.84 1 112 Sekar Laut -5.3834 0.349257 100 1 013 Siantar Top 16.43122 0.064332 100 1 114 SMART -8.38505 0.078829 100 1 115 Suba Indah 19.75861 -0.02514 100 1 116 Ultra Jaya Milk 11.38181 0.017488 100 1 117 BAT Indonesia -4.71291 0.169692 71 1 118 Gudang Garam 14.90601 0.13505 100 1 119 HM. Sampoerna 3.659073 0.170222 100 1 120 Eratex Djaja Limited -8.78137 0.010242 100 1 021 Panasia Fillament Inti -14.8704 0.031759 100 0 122 Panasia Indosyntec -69.9775 0.050656 100 1 123 Roda Vivatex -76.2322 -0.03021 100 1 124 Sunson Textile Manufacture -0.70344 0.027941 100 1 125 Texmaco Jaya -7.14314 -0.15598 100 1 026 Ever Shine Textile Inds -10.2844 0.002244 100 1 127 Fortune Mate Indonesia -4.66169 -0.04782 100 1 128 Hanson Industri Utama -2.88422 -0.1186 100 1 029 Karwell Indonesia -1.6761 -0.00418 100 1 130 Kasogi Internasional -20.8682 -0.07841 69.29 0 031 Pan Brothers Tex. -11.1551 0.114566 100 1 132 Primarindo Asia Infrastr -45.9459 -0.8038 100 0 033 Ricky Putra Globalindo -11.009 -0.01833 100 1 134 Sepatu Bata -5.75606 0.230205 100 1 135 Surya Intrindo Makmur -10.6547 -0.03137 100 1 136 Barito Pacific Timbir 4.04285 0.036037 100 1 037 Daya Sakti Unggul Corp. 1.03083 0.071539 100 1 138 Sumalindo Lestari Jaya -10.3039 -0.09943 100 1 039 Surya Dumai Industri -9.30792 -0.24938 100 1 040 Tirta Mahakam Plywood Inds. 31.10542 0.025448 100 1 141 Fajar Surya wisesa -3.55263 0.065234 100 1 142 Indah Kiat Pulp & Paper -14.9555 -0.04809 100 1 043 Pabrik Kertas Tjiwi Kimia -16.0124 -0.02235 100 1 044 Suparma 0.44075 -0.05504 100 1 145 Surabaya Agung Industry P. -17.253 -0.17241 100 0 146 Sorini Corporation -6.97183 0.046414 100 1 1

44

47 Unggul Indah Cahaya -16.0948 -0.01833 100 1 148 Ekadharma Tape Industry -2.36141 0.107153 100 1 149 Intan wijaya Internasional 1.081298 0.030221 100 1 150 Asia Plast Industries 20.81207 -0.04156 100 1 151 Berlina 22.51183 0.115437 100 1 052 Dyna plast 9.587913 0.088998 100 1 153 Igarjaya -5.15169 0.077937 100 1 154 Summitplast Interbenua -20.2553 -0.01647 100 1 155 Trias Sentosa -0.81577 0.144617 100 1 156 Indocement Tunggal Prakarsa -4.12821 0.09102 100 1 157 Semen Cibinong 34.84211 0.065137 100 1 158 Semen Gresik -21.5761 0.028553 100 0 059 Alakasa Industrindo -75.8181 2.502904 100 1 160 Alumindo Light Metal Inds -6.95053 0.014879 100 1 161 Citra Tubindo -6.49791 0.018896 100 1 162 Indal Alumunium Industry 12.52822 0.001254 100 1 163 Jakarta Kyoei Steel Works 15.59386 0.043663 100 1 164 Lion Metal Works 8.155926 0.109696 100 1 165 Lion Mesh P -11.2297 0.042435 100 1 166 Pelangi Indah Canindo -4.67873 0.100645 100 0 167 Tembaga Mulia Semanan -8.16729 0.03701 100 1 168 Kedaung Indah Can -6.44735 -0.01548 100 1 169 Kedawung Setia Industrial 0.030683 -0.00792 100 1 170 Intikeramik Alamasri Inds -12.0703 0.035978 100 1 171 Mulia Industrindo -6.03673 0.077333 100 1 172 Surya Toto Indonesia 4.940992 0.124868 100 1 073 GT Kabel Indonesia -51.7962 0.096251 100 1 074 Jembo Cable Company 1.138169 0.016289 100 1 175 Kabelindo Murni -16.9555 -0.19183 100 1 176 Sumi Indo Kabel 2.929196 -0.011 100 1 177 Voksel Electric -11.4005 0.027338 100 1 078 Astra Otoparts 3.599873 0.140528 100 1 179 Branta Mulia -9.29098 0.006679 100 1 180 Good Year Indonesia -1.33359 0.039494 15 1 181 Indospring 1.722647 0.109407 100 1 182 Prima Alloy Steel -42.6435 0.075496 100 1 183 Selamat Sempurna 3.654008 0.068917 100 1 184 Dankos Laboratories 16.25967 0.14097 100 1 185 Darya Varia Laboratoria 7.483025 0.196738 100 1 186 Kalbe Farma 7.362746 0.132438 100 1 187 Merck Indonesia 5.909538 0.217186 36 1 188 Schering Plough Indonesia -1.64419 -0.01711 100 1 189 Tempo Scan Pasific 9.171748 0.174126 100 1 190 Mandom Indonesia -0.43851 0.163224 100 1 191 BETON JAYA MANUNGGAL -23.6963 0.094495 100 1 192 DAEYU ORCID INDONESIA 3.093616 -0.0257 100 1 193 KIMIA FARMA -9.79003 0.034094 100 1 094 PYRIDAM FARMA -9.02202 0.006265 46.15 1 195 ARWANA CITAR MULIA 11.50501 0.060852 100 1 196 Ades Alfindo -7.18839 0.018319 100 1 1

45

97 Aqua Golden Mississippi -2.51217 0.120859 86.13 1 198 Asia Inti Selera 0.695856 -0.02843 50.08 0 199 Davomas Abadi 12.91695 0.102918 100 1 1100 Delta Djakarta 8.442812 0.094427 100 1 1101 Indofood Sukses Makmur 0.37595 0.03942 100 1 1102 Mayora Indah -3.57227 0.065861 100 1 1103 Multi Bintang Indonesia 1.676704 0.018679 100 1 1104 Prashida Aneka Niaga -49.7425 4.68442 100 1 0105 Sari Husada 19.85024 0.196765 94.84 1 1106 Sekar Laut -7.87639 0.09617 100 1 0107 Siantar Top 7.451345 0.061685 100 1 0108 SMART 1.678027 0.019196 100 1 1109 Suba Indah 27.11805 -0.12157 100 1 1110 Tunas Baru Lampung 12.68762 0.02296 100 1 1111 Ultra Jaya Milk 3.679493 0.006678 100 1 1112 BAT Indonesia -6.90598 0.076112 71 1 1113 Gudang Garam 12.20625 0.106043 100 1 1114 HM. Sampoerna 3.877876 0.137956 100 1 1115 Argo Pantes -6.1454 0.007019 100 0 0116 Eratex Djaja Limited -30.7243 -0.16224 100 1 0117 Panasia Fillament Inti -8.02963 -0.0592 100 1 1118 Panasia Indosyntec -7.32777 -0.01571 100 1 1119 Roda Vivatex 2.726745 0.002155 100 1 1120 Sunson Textile Manufacture 12.59552 0.009432 100 1 1121 Texmaco Jaya -11.1615 -0.18555 100 1 0122 Ever Shine Textile Inds -13.6618 -0.05164 100 1 1123 Fortune Mate Indonesia -16.0109 -0.19923 100 1 1124 Hanson Industri Utama 3.357188 -0.02635 100 0 0125 Indorama Syntetics -90.6358 0.090228 100 1 1126 Karwell Indonesia -16.0635 -0.05846 100 1 1127 Kasogi Internasional -39.2674 -0.95471 69.29 0 0128 Pan Brothers Tex. -20.2721 0.051847 100 1 1129 Primarindo Asia Infrastr -15.447 -0.47463 100 1 0130 Ricky Putra Globalindo 1.173849 0.013691 100 1 1131 Sepatu Bata 10.55826 0.1547 100 1 1132 Surya Intrindo Makmur -24.5436 -0.20527 100 1 1133 Barito Pacific Timbir -51.0934 0.069197 100 1 0134 Daya Sakti Unggul Corp. 5.440303 -0.05854 100 1 1135 Sumalindo Lestari Jaya -10.4688 -0.12074 100 1 0136 Surya Dumai Industri -32.8044 0.209448 100 0 0137 Tirta Mahakam Plywood Inds. 19.96295 0.0119 100 1 0138 Fajar Surya wisesa -3.44019 0.020754 100 1 1139 Indah Kiat Pulp & Paper -7.04932 -0.05256 100 0 0140 Pabrik Kertas Tjiwi Kimia -5.80138 -0.01429 100 0 0141 Suparma -1.09618 0.01088 100 1 1142 Surabaya Agung Industry P. 4.43463 -0.02324 100 0 0143 Budi Acid Jaya -0.49909 0.004385 100 1 1144 Eterindo Wahanatama -84.9745 -0.07065 100 1 0145 Sorini Corporation -5.82452 0.062268 100 1 1146 Unggul Indah Cahaya 21.61372 0.027792 100 1 1

46

147 Ekadharma Tape Industry 4.331046 0.071385 100 1 1148 Intan wijaya Internasional 3.083628 0.047345 100 1 1149 Arga Karya Prima Inds -13.7613 0.304814 100 1 0150 Asahimas Flat Glass 7.869319 0.109848 66.24 1 1151 Asia Plast Industries 3.855898 0.000935 100 1 1152 Berlina 2.793942 0.030932 100 1 1153 Dyna plast 45.58608 0.071419 100 1 1154 Igarjaya -0.56108 0.06818 100 1 0155 Siwani Makmur -33.1801 0.549182 100 1 0156 Summitplast Interbenua 14.10541 0.007869 100 1 1157 Trias Sentosa 11.39773 0.10024 100 1 1158 Indocement Tunggal Prakarsa -11.3001 0.066071 100 1 1159 Semen Cibinong -0.85754 0.022767 100 1 1160 Semen Gresik -4.55236 0.056789 100 1 0161 Alakasa Industrindo -79.7479 0.041052 100 1 1162 Alumindo Light Metal Inds 3.281387 -0.03609 100 1 1163 Citra Tubindo -1.9789 0.021943 100 1 1164 Jakarta Kyoei Steel Works -30.0617 0.101464 100 0 1165 Jaya Pari Steel Corp 2.698715 0.091885 100 1 1166 Lion Metal Works 11.41941 0.101661 100 1 1167 Lion Mesh P -1.97974 0.047156 100 1 1168 Pelangi Indah Canindo -5.19059 -0.00089 100 1 0169 Tembaga Mulia Semanan -1.91455 0.014256 100 1 1170 Kedaung Indah Can -12.5634 0.073629 100 1 0171 Kedawung Setia Industrial -9.42119 0.051484 100 1 0172 Intikeramik Alamasri Inds -8.70439 0.053209 100 1 1173 Mulia Industrindo -3.01312 -0.04109 100 1 0174 Surya Toto Indonesia 0.60681 0.057097 100 1 0175 Komatsu Indonesia 10.15937 0.081825 31.59 1 1176 GT Kabel Indonesia -8.31486 -0.0688 100 1 0177 Jembo Cable Company -8.89673 0.005971 100 1 1178 Kabelindo Murni -7.58131 -0.22112 100 1 0179 Sumi Indo Kabel -8.59139 -0.02621 100 1 1180 Astra Internasional 4.654095 0.161346 100 1 1181 Branta Mulia -5.97065 0.04793 100 1 1182 Gajah Tunggal -2.28075 0.071561 100 1 0183 Good Year Indonesia 1.920379 0.0419 15 1 1184 GT Petrochem Industries -6.00048 0.130011 100 1 0185 Indomobil sukses Int'l 21.93655 0.022236 100 0 0186 Indospring -3.08133 0.016348 100 1 1187 Prima Alloy Steel 21.68346 0.032362 100 1 1188 Selamat Sempurna 8.392861 0.075715 100 1 1189 Dankos Laboratories 25.08953 0.151851 100 1 1190 Darya Varia Laboratoria 16.24665 0.129611 100 1 1191 Kalbe Farma 21.47575 0.131876 100 1 1192 Merck Indonesia 16.24269 0.252486 36 1 1193 Schering Plough Indonesia -3.63556 0.040522 100 1 1194 Tempo Scan Pasific 6.981144 0.166052 100 1 1195 Mandom Indonesia 8.874545 0.159579 100 1 1196 Mustika Ratu -5.61449 0.039534 29.74 1 0

47

197 BETON JAYA MANUNGGAL -6.61545 0.002216 100 1 1198 DAEYU ORCID INDONESIA -1.86998 0.004864 100 1 0199 KIMIA FARMA 31.73671 0.033252 100 1 1200 PYRIDAM FARMA -2.12757 0.009067 46.15 1 1201 ARWANA CITAR MULIA 0.636023 0.083051 100 1 1202 Ades Alfindo -46.3782 -1.44043 100 0 0203 Aqua Golden Mississippi 28.24507 0.13655 86.13 1 1204 Cahaya Kalbar -1.66368 -0.07991 100 1 1205 Davomas Abadi 76.49017 0.062713 100 1 1206 Delta Djakarta 14.10531 0.085024 100 1 1207 Indofood Sukses Makmur 2.352586 0.024128 100 1 1208 Mayora Indah -0.32177 0.066456 100 1 1209 Multi Bintang Indonesia -88.4393 0.154547 100 1 1210 Prashida Aneka Niaga 2.671315 0.005171 100 1 1211 Sari Husada 8.812074 0.149077 94.84 1 1212 Sekar Laut 1.078849 -0.37928 100 1 1213 Siantar Top -6.98902 0.060826 100 1 1214 SMART 9.440542 -0.02718 100 1 1215 Suba Indah -10.6121 -0.13003 100 1 1216 Tunas Baru Lampung -88.2659 0.121806 100 1 1217 Ultra Jaya Milk 16.00471 0.003393 100 1 1218 BAT Indonesia 7.387591 -0.02513 71 1 1219 Gudang Garam 18.75834 0.08694 100 1 1220 HM. Sampoerna 13.39045 0.172256 100 1 1221 Argo Pantes -17.2542 -0.13263 100 0 0222 Eratex Djaja Limited 2.877859 -0.08443 100 1 0223 Panasia Fillament Inti -1.10532 -0.08368 100 1 1224 Panasia Indosyntec -40.2332 -0.01488 100 1 1225 Roda Vivatex -89.5836 0.035887 100 1 1226 Sunson Textile Manufacture 1.11203 -0.05255 100 1 1227 Ever Shine Textile Inds -5.31743 -0.02723 100 1 1228 Fortune Mate Indonesia -46.6186 -0.58817 100 0 1229 Hanson Industri Utama 5.155545 0.003876 100 1 1230 Karwell Indonesia 24.75147 0.00087 100 1 1231 Pan Brothers Tex. 12.78809 0.067532 100 1 1232 Primarindo Asia Infrastr -2.70202 -0.37094 100 1 1233 Ricky Putra Globalindo 12.71667 0.091836 100 1 1234 Sepatu Bata 13.0335 0.133556 100 1 1235 Surya Intrindo Makmur -22.457 -0.07664 100 1 1236 Barito Pacific Timbir 0.922849 0.046253 100 1 0237 Daya Sakti Unggul Corp. 0.423355 -0.01429 100 1 1238 Sumalindo Lestari Jaya -9.8853 0.14048 100 1 0239 Surya Dumai Industri -12.8341 0.084681 100 1 0240 Tirta Mahakam Plywood Inds. 52.8456 0.01245 100 1 1241 Fajar Surya wisesa 0.0448 0.001783 100 1 1242 Suparma 5.197964 -0.05859 100 1 1243 Surabaya Agung Industry P. 6.756827 0.01009 100 0 1244 Budi Acid Jaya 1.468753 0.002681 100 1 1245 Eterindo Wahanatama 11.22621 -0.07839 100 1 0246 Sorini Corporation 0.467986 0.065781 100 1 1

48

247 Ekadharma Tape Industry 3.717222 0.070887 100 1 1248 Intan wijaya Internasional 6.380714 0.065744 100 1 1249 Arga Karya Prima Inds 5.19172 0.004658 100 1 0250 Asahimas Flat Glass 5.209517 0.132217 66.24 1 1251 Asia Plast Industries 5.455153 -0.02399 100 1 1252 Berlina 52.68236 0.039404 100 1 1253 Dyna plast 30.1446 0.047725 100 1 1254 Igarjaya 19.98696 0.091314 100 1 1255 Siwani Makmur 6.415087 0.036924 100 1 1256 Summitplast Interbenua 3.177984 0.039188 100 1 1257 Trias Sentosa 12.73016 0.015152 100 1 1258 Indocement Tunggal Prakarsa -3.68705 0.011874 100 1 1259 Semen Cibinong -1.66377 -0.07089 100 1 1260 Semen Gresik 1.235904 0.078395 100 1 0261 Alakasa Industrindo 23.93046 0.011511 100 1 1262 Alumindo Light Metal Inds -7.57201 0.038837 100 1 1263 Citra Tubindo -0.72666 0.021196 100 1 1264 Jakarta Kyoei Steel Works 15.59386 -0.13401 100 1 1265 Jaya Pari Steel Corp 87.5426 0.254587 100 1 1266 Lion Metal Works 21.61806 0.160549 100 1 1267 Lion Mesh P 25.12953 0.128778 100 1 1268 Pelangi Indah Canindo -5.82429 -0.01959 100 1 0269 Tembaga Mulia Semanan -87.277 -0.05462 100 1 1270 Kedaung Indah Can -4.24835 -0.10687 100 1 1271 Kedawung Setia Industrial 1.871661 -0.05986 100 1 0272 Intikeramik Alamasri Inds 1.325031 0.002279 100 1 1273 Mulia Industrindo 6.103846 -0.14623 100 1 1274 Surya Toto Indonesia 27.68705 0.036523 100 1 0275 Komatsu Indonesia 34.98926 0.173279 31.59 1 1276 GT Kabel Indonesia -11.9033 -0.27915 100 1 0277 Jembo Cable Company 8.958869 0.003076 100 1 1278 Kabelindo Murni 13.16983 -0.10842 100 1 1279 Sumi Indo Kabel 20.37485 0.016487 100 1 1280 SUCACO 9.102781 -0.05507 100 1 0281 Astra Otoparts 24.48154 0.09159 100 1 1282 Branta Mulia 10.81421 0.024802 100 1 1283 Gajah Tunggal -47.9094 0.075405 100 1 0284 Good Year Indonesia 12.38404 0.056689 15 1 1285 GT Petrochem Industries -27.0856 0.100696 100 1 0286 Indomobil sukses Int'l 21.8927 -0.01656 100 0 0287 Indospring 28.30453 -0.05414 100 1 1288 Prima Alloy Steel 18.81 0.027353 100 1 1289 Selamat Sempurna 2.895939 0.088137 100 1 1290 Dankos Laboratories 27.10631 0.183837 100 1 1291 Darya Varia Laboratoria 14.8615 0.113205 100 1 1292 Kalbe Farma 23.21828 0.123418 100 1 1293 Merck Indonesia 0.068887 0.28553 36 1 1294 Schering Plough Indonesia -0.88939 -0.00567 100 1 1295 Tempo Scan Pasific 10.19209 151.521 100 1 1296 Mandom Indonesia 21.86862 0.174637 100 1 1

49

297 Mustika Ratu 6.98997 0.044668 29.74 1 1298 BETON JAYA MANUNGGAL 22.67167 0.081167 100 1 1299 DAEYU ORCID INDONESIA -97.9286 0.00108 100 1 0300 KIMIA FARMA -14.2315 0.066263 100 1 1301 PYRIDAM FARMA 3.168442 0.020332 46.15 1 1302 ARWANA CITAR MULIA 19.29504 0.084917 100 1 1

HASIL UJI SPSS

Descriptives

50

Descriptive Statistics

302 -97.93 196.59 -1.2229302 -1.44 151.52 .5433302 15.00 100.00 95.8319302

ukuran_perusahaanroaoutconValid N (listwise)

N Minimum Maximum Mean

Frequencies

Statistics

302 302 302 302 3020 0 0 0 0

1.00 1.00 .4544 .0358 100.0000

ValidMissing

N

Median

opini ketepatanukuran_

perusahaan roa outcon

Frequency Table

opini

21 7.0 7.0 7.0

281 93.0 93.0 100.0302 100.0 100.0

selain wajar tanpapengecualianwajar tanpa pengecualianTotal

ValidFrequency Percent Valid Percent

CumulativePercent

ketepatan

69 22.8 22.8 22.8233 77.2 77.2 100.0302 100.0 100.0

tidak tepat waktutepat waktuTotal

ValidFrequency Percent Valid Percent

CumulativePercent

Logistic Regression

Case Processing Summary

302 100.00 .0

302 100.00 .0

302 100.0

Unweighted Cases a

Included in AnalysisMissing CasesTotal

Selected Cases

Unselected CasesTotal

N Percent

If weight is in effect, see classification table for the totalnumber of cases.

a.

51

Dependent Variable Encoding

01

Original Valuetidak tepat waktutepat waktu

Internal Value

Block 0: Beginning Block

Iteration Historya,b,c

325.540 1.086324.608 1.213324.607 1.217324.607 1.217

Iteration1234

Step0

-2 Loglikelihood Constant

Coefficients

Constant is included in the model.a.

Initial -2 Log Likelihood: 324.607b.

Estimation terminated at iteration number 4 becauseparameter estimates changed by less than .001.

c.

Classification Tablea,b

0 69 .00 233 100.0

77.2

Observedtidak tepat waktutepat waktu

ketepatan

Overall Percentage

Step 0

tidak tepatwaktu tepat waktu

ketepatanPercentage

Correct

Predicted

Constant is included in the model.a.

The cut value is .500b.

Variables in the Equation

1.217 .137 78.837 1 .000 3.377ConstantStep 0B S.E. Wald df Sig. Exp(B)

Variables not in the Equation

7.686 1 .006.312 1 .577.924 1 .336

24.584 1 .00029.855 4 .000

ukuran_perusahaanroaoutconopini

Variables

Overall Statistics

Step0

Score df Sig.

52

Block 1: Method = Enter

Iteration Historya,b,c,d

301.487 -.078 .007 .005 -.005 1.782298.368 .376 .012 .010 -.010 1.976298.286 .525 .012 .016 -.011 1.996298.277 .533 .012 .020 -.011 1.995298.276 .534 .012 .022 -.011 1.995298.276 .534 .012 .022 -.011 1.995

Iteration123456

Step1

-2 Loglikelihood Constant

ukuran_perusahaan roa outcon opini

Coefficients

Method: Entera.

Constant is included in the model.b.

Initial -2 Log Likelihood: 324.607c.

Estimation terminated at iteration number 6 because parameter estimates changed by lessthan .001.

d.

Omnibus Tests of Model Coefficients

26.331 4 .00026.331 4 .00026.331 4 .000

StepBlockModel

Step 1Chi-square df Sig.

Model Summary

298.276a .083 .127Step1

-2 Loglikelihood

Cox & SnellR Square

NagelkerkeR Square

Estimation terminated at iteration number 6 becauseparameter estimates changed by less than .001.

a.

Hosmer and Lemeshow Test

9.815 8 .278Step1

Chi-square df Sig.

53

Contingency Table for Hosmer and Lemeshow Test

16 17.726 14 12.274 3014 7.741 16 22.259 3013 6.480 17 23.520 307 6.213 23 23.787 303 5.966 27 24.034 305 5.797 25 24.203 305 5.572 25 24.428 301 5.215 29 24.785 302 4.784 28 25.216 303 3.508 29 28.492 32

12345678910

Step1

Observed Expected

ketepatan = tidak tepatwaktu

Observed Expected

ketepatan = tepatwaktu

Total

Classification Tablea

14 55 20.37 226 97.0

79.5

Observedtidak tepat waktutepat waktu

ketepatan

Overall Percentage

Step 1

tidak tepatwaktu tepat waktu

ketepatanPercentage

Correct

Predicted

The cut value is .500a.

Variables in the Equation

.012 .006 4.542 1 .033 1.012

.022 .075 .087 1 .768 1.022-.011 .012 .827 1 .363 .9891.995 .496 16.199 1 .000 7.352.534 1.252 .182 1 .670 1.705

ukuran_perusahaanroaoutconopiniConstant

Step1

a

B S.E. Wald df Sig. Exp(B)

Variable(s) entered on step 1: ukuran_perusahaan, roa, outcon, opini.a.

Correlation Matrix

1.000 -.009 .011 -.926 -.274-.009 1.000 .012 .071 -.095.011 .012 1.000 -.001 -.039

-.926 .071 -.001 1.000 -.090-.274 -.095 -.039 -.090 1.000

Constantukuran_perusahaanroaoutconopini

Step1

Constantukuran_

perusahaan roa outcon opini

54

Step number: 1

Observed Groups and Predicted Probabilities

80 1 F 1 R 60 11 E 11 Q 11 U 11 E 40 111 N 111 C 1111 Y 11111 20 10111 10111 000111 1 1 0 1 1 01 010000111111 Predicted Prob: 0 .25 .5 .75 1 Group: 000000000000000000000000000000111111111111111111111111111111

Predicted Probability is of Membership for tepat waktu The Cut Value is .50 Symbols: 0 - tidak tepat waktu 1 - tepat waktu Each Symbol Represents 5 Cases.

55