Statistik Deskriptif

Descriptive Statistics

N Minimum Maximum Mean Std. Deviation

Y 70 0 1 ,30 ,462
KM_X1 70 ,000034 41,951691 5,86745714 10,364859795
KI_X2 70 ,166667 ,666667 ,40574820 ,101977250
KA_X3 70 0 7 3,14 ,822
RA_X4 70 0 1 ,64 ,483
Valid N (listwise) 70

Distribusi Frekuensi Pengungkapan going concern

Frequency Percent Valid Percent Cumulative

Percent

Pengungkapan tidak
49 70,0 70,0 70,0
lengkap
Valid
pengungkapan lengkap 21 30,0 30,0 100,0

Total 70 100,0 100,0

Distribusi Frekuensi Reputasi Auditor

RA_X4

Frequency Percent Valid Percent Cumulative

Percent

KAP Non-Big Four 25 35,7 35,7 35,7

Valid KAP Big four 45 64,3 64,3 100,0

Total 70 100,0 100,0

Uji Kelayakan Model

Hosmer and Lemeshow Test

Step Chi-square df Sig.

1 6,622 7 ,469
Uji Keseluruhan Model

Iteration Historya,b,c

Iteration -2 Log Coefficients

likelihood Constant

1 85,554 -,800

Step 0 2 85,521 -,847

3 85,521 -,847

a. Constant is included in the model.

b. Initial -2 Log Likelihood: 85,521
c. Estimation terminated at iteration number 3
because parameter estimates changed by less than
,001.

Iteration Historya,b,c,d

Iteration -2 Log Coefficients

likelihood Constant KM_X1 KI_X2 KA_X3 RA_X4

1 76,397 -,783 -,060 1,907 ,057 -,967

2 74,584 -,557 -,100 1,867 ,032 -1,120

3 74,274 -,356 -,126 1,708 ,005 -1,138

Step 1
4 74,261 -,315 -,133 1,679 ,000 -1,142

5 74,261 -,313 -,134 1,678 ,000 -1,142

6 74,261 -,313 -,134 1,678 ,000 -1,142

a. Method: Enter
b. Constant is included in the model.
c. Initial -2 Log Likelihood: 85,521
d. Estimation terminated at iteration number 6 because parameter estimates changed by less than
,001.
Uji Koefisien Determinasi

Model Summary

Step -2 Log Cox & Snell R Nagelkerke R

likelihood Square Square

1 74,261a ,149 ,211

a. Estimation terminated at iteration number 6 because

parameter estimates changed by less than ,001.

Uji Regresi Logistik

Variables in the Equation

B S.E. Wald df Sig.

KM_X1 -,134 ,065 4,218 1 ,040

KI_X2 1,678 2,705 ,385 1 ,535

Step 1a KA_X3 ,000 ,357 ,000 1 ,999

RA_X4 -1,142 ,639 3,199 1 ,074

Constant -,313 1,789 ,031 1 ,861

a. Variable(s) entered on step 1: KM_X1, KI_X2, KA_X3, RA_X4.