DESKRIPTIF STATISTIK

Descriptive Statistics

N Minimum Maximum Mean Std. Deviation

Kepemilikan Institusional 75 ,00 92,01 33,1661 36,01793

Kepemilikan Manajerial 75 ,00 98,18 41,9376 39,29971
Valid N (listwise) 75

Komite Audit

Cumulative
Frequency Percent Valid Percent Percent

Valid Perusahaan memiliki Komite 75 100,0 100,0 100,0

Audit

Komisaris Independen

Cumulative
Frequency Percent Valid Percent Percent

Valid Perusahaan tidak memiliki 4 5,3 5,3 5,3

Komisaris Independen

Perusahaan memiliki 71 94,7 94,7 100,0

Komisaris Independen

Total 75 100,0 100,0

Kualitas Kantor Akuntan Publik

Cumulative
Frequency Percent Valid Percent Percent

Valid tidak menggunakan jasa the 33 44,0 44,0 44,0

big four

menggunakan jasa the big 42 56,0 56,0 100,0

four

Total 75 100,0 100,0

 Audit Tenure

Cumulative
Frequency Percent Valid Percent Percent

Valid Perusahaan berpindah 27 36,0 36,0 36,0

menggunakan jasa KAP

Perusahaan menggunakan 48 64,0 64,0 100,0

jasa KAP yang sama

Total 75 100,0 100,0

Integritas Laporan Keuangan

Cumulative
Frequency Percent Valid Percent Percent

Valid Perusahaan Optimis 37 49,3 49,3 49,3

Perusahaan Konservatif 38 50,7 50,7 100,0

Total 75 100,0 100,0

 REGRESI LINIER LOGISTIK BERGANDA

Case Processing Summary

Unweighted Casesa N Percent
Selected Cases Included in Analysis 75 100,0
Missing Cases 0 ,0
Total 75 100,0
Unselected Cases 0 ,0
Total 75 100,0
a. If weight is in effect, see classification table for the total number of cases.
b. The variable Komite Audit is constant for the selected cases. Since a
constant term was specified, the variable will be removed from the analysis.

Dependent Variable Encoding

Original Value Internal Value
Perusahaan Optimis 0
Perusahaan Konservatif 1

Block 0: Beginning Block

Iteration Historya,b,c
Coefficients
Iteration -2 Log likelihood Constant
Step 0 1 103,959 ,027
2 103,959 ,027
a. Constant is included in the model.
b. Initial -2 Log Likelihood: 103,959
c. Estimation terminated at iteration number 2 because
parameter estimates changed by less than ,001.

Classification Tablea,b
Predicted
Integritas Laporan Keuangan
Perusahaan Perusahaan Percentage
Observed Optimis Konservatif Correct
Step 0 Integritas Laporan Perusahaan Optimis 0 37 ,0
Keuangan Perusahaan 0 38 100,0
Konservatif
Overall Percentage 50,7
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 ,027 ,231 ,013 1 ,908 1,027

Variables not in the Equation

Score df Sig.

Step 0 Variables Kepemilikan_Institusional ,559 1 ,455

Kepemilikan_Manajerial ,180 1 ,671

Komite_Audit ,013 1 ,908

Komisaris_Independen ,014 1 ,906

Kualitas_Kantor_Akuntan_P ,000 1 1,000

ublik

Audit_Tenure 1,333 1 ,248

Overall Statistics 6,712 6 ,348

Block 1: Method = Enter

Iteration Historya,b,c,d
Coefficients
Kualitas_
Kepemilikan Komisaris Kantor_Ak Audit_
-2 Log Constan _Institusion Kepemilikan _Independ untan_Pu Tenur
Iteration likelihood t al _Manajerial en blik e
Step 1 97,022 1,108 -,023 -,015 -,324 -,105 1,076
1 2 96,982 1,224 -,025 -,017 -,351 -,125 1,160
3 96,982 1,226 -,025 -,017 -,352 -,126 1,162
4 96,982 1,226 -,025 -,017 -,352 -,126 1,162
a. Method: Enter
b. Constant is included in the model.
c. Initial -2 Log Likelihood: 103,959
d. Estimation terminated at iteration number 4 because parameter estimates changed by less than
,001.

Omnibus Tests of Model Coefficients

Chi-square df Sig.
Step 1 Step 6,977 5 ,222
Block 6,977 5 ,222
Model 6,977 5 ,222
 Model Summary
Cox & Snell R Nagelkerke R
Step -2 Log likelihood Square Square
1 96,982a ,089 ,119
a. Estimation terminated at iteration number 4 because parameter
estimates changed by less than ,001.

Hosmer and Lemeshow Test

Step Chi-square df Sig.
1 13,759 7 ,056

Contingency Table for Hosmer and Lemeshow Test

Integritas Laporan Keuangan = Integritas Laporan Keuangan =
Perusahaan Optimis Perusahaan Konservatif
Observed Expected Observed Expected Total
Step 1 1 7 6,139 1 1,861 8
2 6 5,218 2 2,782 8
3 3 4,782 5 3,218 8
4 1 3,882 6 3,118 7
5 5 4,441 4 4,559 9
6 6 3,339 2 4,661 8
7 4 3,425 5 5,575 9
8 4 2,848 4 5,152 8
9 1 2,924 9 7,076 10

Classification Tablea
Predicted
Integritas Laporan Keuangan
Perusahaan Perusahaan Percentage
Observed Optimis Konservatif Correct
Step 1 Integritas Laporan Perusahaan Optimis 20 17 54,1
Keuangan Perusahaan Konservatif 14 24 63,2
Overall Percentage 58,7
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 Kepemilikan_Institusional -,025 ,014 3,358 1 ,067 ,975 ,949 1,002

1a Kepemilikan_Manajerial -,017 ,012 1,851 1 ,174 ,983 ,960 1,007

Komite_Audit 1,226 1,425 ,740 1 ,390 3,408 ,209 55,661

Komisaris_Independen -,352 1,142 ,095 1 ,758 ,704 ,075 6,598

Kualitas_Kantor_Akuntan_P -,126 ,514 ,060 1 ,807 ,882 ,322 2,417

ublik

Audit_Tenure 1,162 ,543 4,569 1 ,033 3,195 1,101 9,271

a. Variable(s) entered on step 1: Kepemilikan_Institusional, Kepemilikan_Manajerial, Komite_Audit,

Komisaris_Independen, Kualitas_Kantor_Akuntan_Publik, Audit_Tenure.

Correlation Matrix

Kepemilika Kualitas_Ka
n_Institusio Kepemilikan Komite_ Komisaris_I ntor_Akunta Audit_Tenur
nal _Manajerial Audit ndependen n_Publik e

Step Kepemilikan_Institusional 1,000 ,862 -,647 ,083 ,154 -,335

1 Kepemilikan_Manajerial ,862 1,000 -,599 -,012 ,186 -,293

Komite_Audit -,647 -,599 1,000 -,701 -,117 ,048

Komisaris_Independen ,083 -,012 -,701 1,000 -,262 -,108

Kualitas_Kantor_Akuntan_P ,154 ,186 -,117 -,262 1,000 -,007

ublik

Audit_Tenure -,335 -,293 ,048 -,108 -,007 1,000