Notes

Output Created 14-FEB-2023 21:49:11

Comments
Input Active Dataset DataSet0
Filter <none>
Weight <none>
Split File <none>
N of Rows in Working Data File
72

Missing Value Handling Definition of Missing User defined missing values are treated as
missing.
Cases Used All non-missing data are used.
Syntax
DESCRIPTIVES VARIABLES=X1 X2 X3 X4 X5 Y
/STATISTICS=MEAN STDDEV MIN MAX.

Resources Processor Time 00:00:00,00

Elapsed Time 00:00:00,00

Notes
Output Created 14-FEB-2023 22:00:15
Comments
Input Active Dataset DataSet0
Filter <none>
Weight <none>
Split File <none>
N of Rows in Working Data File
72

Missing Value Handling Definition of Missing User-defined missing values are treated as
missing
Syntax

LOGISTIC REGRESSION VARIABLES Y

/METHOD=ENTER X1 X2 X3 X4 X5
/SAVE=PRED PGROUP RESID
/CLASSPLOT
/CASEWISE OUTLIER(2)
/PRINT=GOODFIT CORR ITER(1) CI(95)
/CRITERIA=PIN(0.05) POUT(0.10)
ITERATE(20) CUT(0.5).

Resources Processor Time 00:00:00,05

Elapsed Time 00:00:00,14
Variables Created or Modified PRE_1 Predicted probability
PGR_1 Predicted group
RES_1 Difference between observed and predicted
probabilities
 Notes
Output Created 14-FEB-2023 22:16:52
Comments
Input Active Dataset DataSet0
Filter <none>
Weight <none>
Split File <none>
N of Rows in Working Data File
72

Missing Value Handling Definition of Missing User-defined missing values are treated as
missing
Syntax

LOGISTIC REGRESSION VARIABLES Y

/METHOD=ENTER X1 X2 X3 X4 X5
/SAVE=PRED PGROUP RESID
/CLASSPLOT
/CASEWISE OUTLIER(2)
/PRINT=GOODFIT CORR ITER(1) CI(95)
/CRITERIA=PIN(0.05) POUT(0.10)
ITERATE(20) CUT(0.5).

Resources Processor Time 00:00:00,06

Elapsed Time 00:00:00,09
Variables Created or Modified PRE_2 Predicted probability
PGR_2 Predicted group
RES_2 Difference between observed and predicted
probabilities

Notes
Output Created 14-FEB-2023 22:19:11
Comments
Input Active Dataset DataSet0
Filter <none>
Weight <none>
Split File <none>
N of Rows in Working Data File
72

Missing Value Handling Definition of Missing User-defined missing values are treated as
missing
Syntax

LOGISTIC REGRESSION VARIABLES Y

/METHOD=ENTER X1 X2 X3 X4 X5
/SAVE=PRED PGROUP RESID
/CLASSPLOT
/CASEWISE OUTLIER(2)
/PRINT=GOODFIT CORR ITER(1) CI(95)
/CRITERIA=PIN(0.05) POUT(0.10)
ITERATE(20) CUT(0.5).

Resources Processor Time 00:00:00,06

Elapsed Time 00:00:00,11
Variables Created or Modified PRE_1 Predicted probability
PGR_1 Predicted group
RES_1 Difference between observed and predicted
probabilities

Descriptives

Notes
Output Created 14-FEB-2023 22:22:43
Comments
Input Active Dataset DataSet0
Filter <none>
Weight <none>
Split File <none>
N of Rows in Working Data File
72

Missing Value Handling Definition of Missing User defined missing values are treated as
missing.
Cases Used All non-missing data are used.
Syntax
DESCRIPTIVES VARIABLES=X1 X2 X3 X4 X5 Y
/STATISTICS=MEAN STDDEV MIN MAX.

Resources Processor Time 00:00:00,00

Elapsed Time 00:00:00,02

Descriptive Statistics

N Minimum Maximum
Pergantian Direksi 72 0.00 1.00
Financial Distress 72 -1061.89 11.35
Ukuran Perusahaan 72 17.65 22.59
Opini Audit 72 0.00 1.00
Audit Delay 72 45.00 188.00
Auditor Switching 72 0.00 1.00
Valid N (listwise) 72

LOGISTIC REGRESSION VARIABLES Y

/METHOD=ENTER X1 X2 X3 X4 X5
/SAVE=PRED PGROUP RESID
/CLASSPLOT
/CASEWISE OUTLIER(2)
/PRINT=GOODFIT CORR ITER(1) CI(95)
/CRITERIA=PIN(0.05) POUT(0.10) ITERATE(20) CUT(0.5).

Logistic Regression

Notes
Output Created 14-FEB-2023 22:23:27
Comments
Input Active Dataset DataSet0
Filter <none>
Weight <none>
Split File <none>
N of Rows in Working Data File
72

Missing Value Handling Definition of Missing User-defined missing values are treated as
missing
Syntax

LOGISTIC REGRESSION VARIABLES Y

/METHOD=ENTER X1 X2 X3 X4 X5
/SAVE=PRED PGROUP RESID
/CLASSPLOT
/CASEWISE OUTLIER(2)
/PRINT=GOODFIT CORR ITER(1) CI(95)
/CRITERIA=PIN(0.05) POUT(0.10)
ITERATE(20) CUT(0.5).

Resources Processor Time 00:00:00,08

Elapsed Time 00:00:00,19
Variables Created or Modified PRE_1 Predicted probability
PGR_1 Predicted group
RES_1 Difference between observed and predicted
probabilities

Case Processing Summary

Unweighted Casesa N Percent

Selected Cases Included in Analysis 72 100.0
Missing Cases 0 0.0
Total 72 100.0
Unselected Cases 0 0.0
Total 72 100.0
a. If weight is in effect, see classification table for the total number of cases.

Dependent Variable Encoding

Original Value Internal Value

Tidak Terdapat Pergantian
Auditor 0

Terdapat Pergantian Auditor

1

Block 0: Beginning Block

Iteration Historya,b,c

Coefficients
Iteration -2 Log likelihood Constant
Step 0 1 81.110 -1.000
2 80.976 -1.096
3 80.976 -1.099
4 80.976 -1.099
a. Constant is included in the model.
b. Initial -2 Log Likelihood: 80,976
c. Estimation terminated at iteration number 4 because parameter estimates changed by less than ,001.

Classification Tablea,b

Predicted
Auditor Switching

Tidak Terdapat
Observed Pergantian Auditor
Step 0 Auditor Switching Tidak Terdapat Pergantian Auditor
54

Terdapat Pergantian Auditor

18

Overall Percentage
a. Constant is included in the model.
b. The cut value is ,500

Variables in the Equation

B S.E.
Step 0 Constant -1.099 .272

Variables not in the Equation

Score
Step 0 Variables X1 .511
X2 .368
X3 .033
X4 .338
X5 .005
Overall Statistics 1.483

Block 1: Method = Enter

Iteration Historya,b,c,d

Iteration -2 Log likelihood Constant

Step 1 1 79.691 -.998
2 79.145 -1.795
3 79.008 -2.820
4 78.931 -3.846
5 78.768 -4.892
6 77.675 -6.514
7 77.667 -7.546
8 77.667 -8.546
9 77.667 -9.546
10 77.667 -10.546
11 77.667 -11.546
12 77.667 -12.546
13 77.667 -13.546
14 77.667 -14.546
15 77.667 -15.546
16 77.667 -16.546
17 77.667 -17.546
18 77.667 -18.546
19 77.667 -19.546
20 77.667 -20.546
a. Method: Enter
b. Constant is included in the model.
c. Initial -2 Log Likelihood: 80,976
d. Estimation terminated at iteration number 20 because maximum iterations has been reached. Final solution cannot be found.

Omnibus Tests of Model Coefficients

 Chi-square df
Step 1 Step 3.309 5
Block 3.309 5
Model 3.309 5

Model Summary

Nagelkerke R
Step -2 Log likelihood Cox & Snell R Square Square
1 77,667a .045 .067
a. Estimation terminated at iteration number 20 because maximum iterations has been reached. Final solution cannot be found.

Hosmer and Lemeshow Test

Step Chi-square df Sig.

1 4.684 8 .791

Contingency Table for Hosmer and Lemeshow Test

Auditor Switching = Tidak Terdapat Pergantian Auditor

Observed Expected
Step 1 1 7 6.323
2 6 5.729
3 6 5.563
4 5 5.418
5 6 5.335
6 4 5.297
7 4 5.207
8 6 5.003
9 5 4.742
10 5 5.384

Classification Tablea

Predicted
Auditor Switching

Tidak Terdapat
Observed Pergantian Auditor
Step 1 Auditor Switching Tidak Terdapat Pergantian Auditor
53

Terdapat Pergantian Auditor

18

Overall Percentage
a. The cut value is ,500
 Variables in the Equation

B S.E.
Step 1a X1 -.502 .628
X2 .123 .106
X3 -.037 .227
X4 20.363 40193.000
X5 -.003 .013
Constant -20.546 40193.000
a. Variable(s) entered on step 1: X1, X2, X3, X4, X5.

Correlation Matrix

Constant X1
Step 1 Constant 1.000 .000
X1 .000 1.000
X2 .000 -.007
X3 .000 .139
X4 -1.000 .000
X5 .000 .242

Step number: 1

Observed Groups and Predicted Probabilities

16 + +
I I
I I
F I I
R 12 + +
E I I
Q I 11 I
U I 11 I
E 8+ 01 +
N I 01 I
C I 00 I
Y I 00 I
4+ 0 01 00 1 +
I 0 000 100 0 0 I
I0 01 00000001100 0111 I
 I0 0 00 0000000000000100001 0 1 0 0 I
Predicted ---------+---------+---------+---------+---------+---------+---------+---------+---------+----------
Prob: 0 ,1 ,2 ,3 ,4 ,5 ,6 ,7 ,8 ,9 1
Group: 0000000000000000000000000000000000000000000000000011111111111111111111111111111111111111111111

Predicted Probability is of Membership for Terdapat Pergantian Auditor

The Cut Value is ,50
Symbols: 0 - Tidak Terdapat Pergantian Auditor
1 - Terdapat Pergantian Auditor
Each Symbol Represents 1 Case.

Casewise Listb

Observed

Case Selected Statusa Auditor Switching Predicted

66 S 1** .246
a. S = Selected, U = Unselected cases, and ** = Misclassified cases.
b. Cases with studentized residuals greater than 2,000 are listed.
Mean Std. Deviation
.3472 .47943
-12.2754 125.46736
20.6668 1.25905
.9861 .11785
85.1944 22.40136
.2500 .43605
 88
86
86
86
84
88
88
86
82
79
80
137
78
74
71
84
104
95
84
82

81

101

91
90
81
80
86
86
69
81
81
80
81
101
 91

84

88
82
75
81

80
112
110
118
85
84
51
78
60
58
68
88
94
144

54

53
46
Predicted 56
Auditor Switching 45

64
Terdapat
Pergantian Auditor Percentage Correct

0 100.0 84

0 0.0 88
75.0 61
79
150
188
82
Wald df Sig. Exp(B) 76
 16.294 1 .000 .333 87
86
83
df Sig. 90
1 .475
1 .544
1 .857
1 .561
1 .946
5 .915

c,d

Coefficients
X1 X2 X3 X4 X5
-.379 .001 -.045 1.198 -.001
-.509 .002 -.060 2.291 -.002
-.519 .003 -.061 3.335 -.002
-.518 .005 -.061 4.351 -.002
-.516 .013 -.060 5.358 -.002
-.483 .124 -.041 6.378 -.003
-.502 .123 -.037 7.363 -.003
-.502 .123 -.037 8.363 -.003
-.502 .123 -.037 9.363 -.003
-.502 .123 -.037 10.363 -.003
-.502 .123 -.037 11.363 -.003
-.502 .123 -.037 12.363 -.003
-.502 .123 -.037 13.363 -.003
-.502 .123 -.037 14.363 -.003
-.502 .123 -.037 15.363 -.003
-.502 .123 -.037 16.363 -.003
-.502 .123 -.037 17.363 -.003
-.502 .123 -.037 18.363 -.003
-.502 .123 -.037 19.363 -.003
-.502 .123 -.037 20.363 -.003

ound.
 Sig.
.652
.652
.652

Auditor Switching = Terdapat Pergantian

Auditor
Observed Expected Total
0 .677 7
1 1.271 7
1 1.437 7
2 1.582 7
1 1.665 7
3 1.703 7
3 1.793 7
1 1.997 7
2 2.258 7
4 3.616 9

Predicted
Auditor Switching

Terdapat
Pergantian Auditor Percentage Correct

1 98.1

0 0.0

73.6
he Equation

95% C.I.for EXP(B)

Wald df Sig. Exp(B) Lower Upper
.639 1 .424 .605 .177 2.073
1.347 1 .246 1.131 .918 1.394
.027 1 .870 .963 .617 1.504
.000 1 1.000 697428770.740 0.000
.061 1 .805 .997 .971 1.023
.000 1 1.000 .000

X2 X3 X4 X5
.000 .000 -1.000 .000
-.007 .139 .000 .242
1.000 .108 .000 -.133
.108 1.000 .000 .125
.000 .000 1.000 .000
-.133 .125 .000 1.000
1111111111111111111111111111

Temporary Variable

Predicted Group Resid ZResid

0 .754 1.751
 Coefficients
-2 Log
Iteration likelihood Constant X1 X2 X3 X4 X5
Step 1 1 79.691 -.998 -.379 .001 -.045 1.198 -.001
2 79.145 -1.795 -.509 .002 -.060 2.291 -.002
3 79.008 -2.820 -.519 .003 -.061 3.335 -.002
4 78.931 -3.846 -.518 .005 -.061 4.351 -.002
5 78.768 -4.892 -.516 .013 -.060 5.358 -.002
6 77.675 -6.514 -.483 .124 -.041 6.378 -.003
 Tidak ada
Pergantian Persent
Tahun N Pergantian
Auditor ase
Auditor
2015 12 5 7 42%
2016 12 1 11 8%
2017 12 5 7 42%
2018 12 2 10 17%
2019 12 4 8 33%
2020 12 1 11 8%

-2 Log
Iteration Keterangan
likelihood
1 79.691
Step 1 2 79.145 Nilai -2
Log
3 79.008
likelihood
4 78.931 menurun
5 78.768

95% for Exp (β)

Β S.E Wald Df Sig Exp (β)
Lower Upper
X1 (0.50) 0.63 0.64 1.00 0.42 0.61 0.18 2.07
X2 0.12 0.11 1.35 1.00 0.25 1.13 0.92 1.39
X3 (0.04) 0.23 0.03 1.00 0.87 0.96 0.62 1.50
X4 20.36 40,193.00 0.00 1.00 1.00 697428771 - -
X5 (0.00) 0.01 0.06 1.00 0.80 1.00 0.97 1.02
Constant (20.55) 40,193.00 0.00 1.00 1.00 0.00
 Ket

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