xiii

DAFTAR TABEL

Halaman

Tabel 3.1 Kriteria Pemilihan Sampel ........................................................ 58

Tabel 3.2 Sampel Penelitian ...................................................................... 59

Tabel 3.3 Operasional Variabel Independen ............................................. 64

Tabel 3.4 Operasional Variabel Dependen ................................................ 65

Tabel 4.1 Tingkat Leverage (X1) ............................................................... 72

Tabel 4.2 Statistik Deskriptif Tingkat Leverage (X1) ............................... 73

Tabel 4.3 Penurunan Arus Kas dari Aktivitas Operasi (X2) ..................... 74

Tabel 4.4 Statistik Deskriptif Penurunan Arus Kas dari Aktivitas Operasi

(X2) ............................................................................................ 75

Tabel 4.5 Tingkat Hutang Jaminan (X3) ................................................... 76

Tabel 4.6 Statistik Deskriptif Tingkat Hutang Jaminan (X3) .................... 77

Tabel 4.7 Ukuran Perusahaan (X4) ............................................................ 78

Tabel 4.8 Statistik Deskriptif Ukuran Perusahaan (X4) ............................. 79

Tabel 4.9 Tingkat Return On Equity (X5) .................................................. 79

Tabel 4.10 Statistik Deskriptif Tingkat Return On Equity (X5) ................ 81

Tabel 4.11 Revaluasi (Y) ........................................................................... 81

Tabel 4.12 Statistik Deskriptif Aktivitas Revaluasi (Y) ........................... 82

Tabel 4.13 Hasil Penaksiran Koefisien Regresi Logistik .......................... 83

Tabel 4.14 Uji Chi-Square ........................................................................ 85

Tabel 4.15 Uji Chi-Square ........................................................................ 86

Tabel 4.16 Hasil Koefisien Determinasi ................................................... 87

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Tabel 4.17 Hasil Pengujian Koefisien Regresi Logistik ........................... 88

Tabel 4.18 Rekapitulasi Ketepatan Klasifikasi Regresi Logistik ............. 91

xv

DAFTAR GAMBAR

Halaman

Tabel 2.1 Bagan Kerangka Pemikiran ....................................................... 56