LAMPIRAN 1 POPULASI DAN SAMPEL PERUSAHAAN MANUFAKTUR No Kelompok Perusahaan Kode Perusahaan Kriteria S 1 2 3 4
LAMPIRAN 1 POPULASI DAN SAMPEL PERUSAHAAN MANUFAKTUR No Kelompok Perusahaa n Kode Perusahaan Kriteria S 1 2 3 4
√ √ √ √ 9 BTON PT Betonjaya Manunggal Tbk
Tbk √ √ √ √ 8
MLIA PT Mulia Industrindo Tbk √ -
TOTO PT Surya Toto Indonesia Tbk √ -
3 Metal & Allied Products
ALKA PT Alaska Industrindo Tbk √ -
ALMI PT Alumindo Light Metal Industry Tbk
√ - CTBN PT Citra Tubindo Tbk
IKAI PT Intikeramik Alamasri Industri Tbk
√ - GDST PT Gunawan DIanjaya Steel Tbk
√ -
INAI PT Indal Aluminium Industry Tbk √ -
ITMA PT Itamaraya Gold Industry Tbk √ -
ISSP PT Steel Pipe Industry Of Indonesia Tbk
√ - JKSW PT Jakarta Kyoei Steel Works Tbk
√ - KIAS PT Keramika Asossiasi Indonesia
ARNA PT Arwana Citramulia Tbk √ -
1. Automotive & Allied Products
√ -
ASII PT Astra Internasional Tbk √ √ √ √ 1
AUTO PT Astra Otoparts Tbk √ √ √ √ 2
BRAM PT Indo Kordsa Tbk √ √ √ √ 3
GDYR PT Goodyear Indonesia Tbk √ √ √ √ 4
GJTL PT Gajah Tunggal Tbk √ -
IMAS PT Indomobil Sukses Internasional Tbk
INDS PT Indospring Tbk √ √ √ √ 5
AMFG PT Asahimas Flat Glass Tbk √ √ √ √ 7
LPIN PT Multi Prima Sejahtera Tbk √ -
MASA PT Multistrada Arah Sarana Tbk √ √ -
NIPS PT Nipress Tbk √ -
PRAS PT Prima Alloy Steel Tbk √ -
SMSM PT Selamat Sempurna √ √ √ √ 6
2 Stone, clay, glass and Concrete Products
√ - JPRS PT Jaya Pari Steel Tbk √ -
KRAS PT Krakatau Steel Tbk √ √ √ √ 10
√ -
√ -
IGAR PT Kageo Igar Jaya Tbk √ -
IPOL PT Indopoly Swakarsa Industry Tbk
√ - SIAP PT Sekawan Intiprama Tbk
√ - SIMA PT Siwani Makmur Tbk
√ - TRST PT Trias Sentosa Tbk
√ - YPAS PT Yanaprima Hastapersada Tbk
6 Animal feed CPIN PT Charoen Pokphand Indonesia Tbk
√ - BRNA PT Berlina Tbk
√ - JPFA PT Japfa Comfeed Indonesia Tbk
√ √ √ √ 13 MAIN PT Malindo Feedmill Tbk
√ - SIPD PT Sierad Produce Tbk
√ -
7 Lumber & Wood Products
SULI PT Sumalindo Lestari Jaya Tbk √ -
TIRT PT Tirta Mahakam Resources Tbk √ -
8 Paper & Allied
√ - FPNI PT Titan Kimia Nusantara Tbk
√ - APLI PT Asiaplast Industries Tbk
LION PT Lion Metal Works Tbk √ -
EKAD PT Ekadharma International Tbk √ -
LMSH PT Lionmesh Prima Tbk √ -
NIKL PT Pelat Timah Nusantara Tk √ √ √ √ 11
PICO PT Pelangi Indah Canindo Tb √ -
TBMS PT Tembaga Mulia Semanan Tbk √ -
4 Chemical & Adhesive
BRPT PT Barito Pacifik Tbk √ -
BUDI PT Budi Acid Jaya √ -
DPNS Duta Pertiwi Nusantara √ -
ETWA PT Eterindo Wahanatama Tbk √ √ √ √ 12
AKPI PT Argha Karya Prima Industri Tbk
INCI PT Intanwijaya Internasional Tbk √ -
SOBI PT Sorini Agro Asia Corporindo Tbk
√ - SRSN PT Indo Acidatama Tbk
√ - TPIA PT Tri Polyta Indonesia Tbk
√ - UNIC PT Unggul Indah Cahaya Tbk
√ -
5. Plastics & Glass Products
AKKU PT Alam Karya Unggul Tbk √ -
ALDO PT Alkindo Naratama Tbk √ - Products FASW PT Fajar Surya Wisesa Tbk
√ -
√ - CEKA PT. Cahaya Kalbar Tbk
VOKS PT Voksel Elektric Tbk √ -
12 Electronic PTSN Sat Nusa Persada Tbk √ √ √ √ 18
13 Others MYRX Hanson Internasional Tbk √ -
14 Food and Beverages
ADES PT. Akasha Wira International Tbk √ -
AISA Pt Tiga Pilar Sejahtera Indofood Tbk
√ - ALTO PT Tri Banyan Tirta Tbk
√ - DAVO PT. Davomas Abadi Tbk
KBLM PT Kabelindo Murni Tbk √ √ √ √ 17
√ - DLTA PT. Delta Djakarta Tbk
√ -
ICBP PT. Indofood CBP Sukses Makmur Tbk
√ -
INDF PT. Indofood Sukses Makmur Tbk √ √ √ √ 19
MLBI PT. Multi Bintang Indonesia √ -
MYOR PT. Mayora Indah Tbk √ -
PSDN PT. Prasidha Aneka Niaga Tbk √ -
SCCO Pt Supreme Cables Manufacturing and Comerce Tbk √ -
KBLI PT KMI Wire and Cable Tbk √ -
INKP PT Indah Kiat Pulp & Paper Tbk √ -
√ √ √ √ 15 SMCB PT Holcim Indonesia Tbk
INRU PT Toba Pulp Lestari Tbk √ √ √ √ 14
KBRI PT Kertas Basuki Rachmat Indonesia Tbk
√ - SAIP PT Surabaya Agung Industri
Pulp&Kertas √ -
SPMA PT Suparma Tbk √ -
TKIM PT Pabrik Kertas Tjiwi Kimia Tbk √ -
9 Cement
INTP PT Indocement Tunggal Prakarsa Tbk
√ - SMGR PT Semen Gresik (Persero ) Tbk
JECC PT Jembo Cable Company Tbk √ √ √ √ 16
√ -
10 Apparel & Other Textile Products
BATA PT Sepatu Bata Tbk √ -
BIMA PT Primarindo Asia Infrastructure Tbk
√ - SIMM PT Surya Intrindo Makmur Tbk
√ -
11 Cabels
IKBI PT Sumi Indo Kabel Tbk √ -
ROTI PT. Nippon Indosari Corpindo Tbk √ √ √ √ 20
SKLT PT. Sekar Laut Tbk √ -
SCPI PT. Schering Plough Indonesia Tbk √ -
LMPI PT. Langgeng Makmur Industri Tbk
KICI PT. Kedaung Indah Can Tbk √ -
18 Houseware KDSI PT. Kedawung Setia Industrial Tbk √ √ √ √ 25
UNVR PT. Unilever Indonesia Tbk √ √ √ √ 24
TCID PT. Mandom Indonesia Tbk √ -
MRAT PT. Mustika Ratu Tbk √ -
MBTO PT. Martina Berto Tbk √ -
17 Cosmetics and Household
√ -
√ - TSPC PT. Tempo Scan Pacific Tbk
SQBI PT. Taisho Pharmaceutical Indonesia Tbk
PYFA PT. Pyridam Farma Tbk √ -
STTP PT. Siantar top Tbk √ -
MERK PT. Merck Tbk √ -
KLBF PT. Kalbe Farma Tbk √ √ √ √ 23
KAEF PT. Kimia Farma Tbk √ -
INAF PT. Indofarma (persero) Tbk √ -
16 FARMASI DVLA PT. Darya Varia Laboratoria Tbk √ -
√ -
√ - WIIM PT Wismilak Inti Makmur Tbk
RMBA PT. Bentoel International InvestamaTbk
HMSP PT. HM Sampoerna Tbk √ √ √ √ 22
GGRM PT. Gudang Garam Tbk √ -
15 Tobacco Manufactur e
ULTJ PT. Ultra Jaya Milk Tbk √ √ √ √ 21
√ - Sumber:www.idx.co.id,2013
LAMPIRAN 2 Ukuran Perusahaan (Log Total Assets) NO Nama Perusahaan 2010 2011 2012
29
19 KRAS
30
30
30
18 KLBF
27
27
27
17 KDSI
28
31
28
16 KIAS
27
27
27
15 KBLM
30
29
30
14 JPFA
31
29
27
23 SMSM
30
30
25 UNVR
29
28
28
24 ULTJ
28
28
28
28
20 NIKL
27
27
22 ROTI
34
34
27
21 PTSN
28
28
28
27
27
1 ALMI
4 AUTO
27
6 ETWA
28
28
28
5 BRAM
30
30
29
29
27
29
28
3 AMFG
33
33
32
2 ASII
28
28
28
27
7 GDYR
13 JECC
27
31
31
30
12 INTP
29
29
29
11 INRU
28
28
10 INDS
28
32
32
31
9 INDF
31
31
31
8 HMSP
28
28
30
LAMPIRAN 3 Profitabilitas – ROA No Nama Perusahaan 2010 2011 2012
0.03
18 KLBF
0.06
0.04
0.06
17 KDSI
0.03
16 KIAS 0.01 -0.01
0.03
0.01
0.19
15 KBLM
0.10
0.13
0.21
14 JPFA
0.04
0.06
0.00
13 JECC
0.19
0.19
0.20
0.15
0.40
0.39
25 UNVR
0.15
0.06
0.05
24 ULTJ
0.19
0.18
23 SMSM
19 KRAS
0.12
0.15
0.18
22 ROTI
0.01
0.01
21 PTSN -0.02
20 NIKL 0.08 -0.02 -0.05
0.06 0.05 -0.01
0.21
0.21
1 ALMI
0.11
0.10
0.01
0.08
5 BRAM
0.13
0.16
0.20
4 AUTO
0.13
0.07
0.14
3 AMFG
0.12
0.14
0.15
2 ASII
0.01
0.03
0.07
6 ETWA
0.11
12 INTP
0.09
0.01
0.00
0.00
11 INRU
0.32
0.11
0.09
10 INDS
0.08
0.08
0.03
9 INDF
0.37
0.42
0.31
8 HMSP
0.05
0.02
0.06
7 GDYR
0.39
LAMPIRAN 4 Kompleksitas Perusahaan Nama Perusahaan 2010 2011 2012 No ALMI
1 ASII
1
1
1
2 AMFG
3 AUTO
1
1
1
4 BRAM
1
1
1
5 ETWA
1
1
1
6 GDYR
7 HMSP
1
1
1
8 INDF
1
1
1
9 INDS
1
1
1
10 INRU
11 INTP
1
1
1
12 JECC
1
1
1
13 JPFA
1
1
1
14 KBLM
1
1
1
15 KIAS
1
1
1
16 KDSI
1
1
1
17 KLBF
1
1
1
18 KRAS
1
1
1
19 NIKL
20 PTSN
1
1
1
21 ROTI
22 SMSM
1
1
1
23 ULTJ
24 UNVR
1
1
1
25
LAMPIRAN 5 Opini Audit Nama Perusahaan 2010 2011 2012 No ALMI
1
1
1 ASII
2 AMFG
3 AUTO
1
4 BRAM
1
5 ETWA
1
6 GDYR
7 HMSP
8 INDF
9 INDS
1
1
10 INRU
11 INTP
12 JECC
1
1
1
13 JPFA
14 KBLM
15 KIAS
1
1
16 KLBF
1
17 KDSI
1
18 KRAS
1
19 NIKL
1
20 PTSN
21 ROTI
22 SMSM
1
23 ULTJ
1
24 UNVR
1
1
1
25
LAMPIRAN 6 Umur Perusahaan No Nama Perusahaan 2010 2011 2012
45
19 KRAS
44
43
42
18 KLBF
44
43
42
17 KDSI
44
40
43
16 KIAS
33
32
31
15 KBLM
45
44
43
14 JPFA
39
41
43
23 SMSM
78
77
25 UNVR
41
40
39
24 ULTJ
36
35
34
45
20 NIKL
44
43
22 ROTI
22
21
20
21 PTSN
30
29
28
44
42
1 ALMI
4 AUTO
18
6 ETWA
39
38
37
5 BRAM
21
20
19
45
20
44
43
3 AMFG
55
54
53
2 ASII
35
33
32
19
7 GDYR
13 JECC
32
23
22
21
12 INTP
44
43
42
11 INRU
34
33
10 INDS
93
22
21
20
9 INDF
49
48
47
8 HMSP
95
94
79
LAMPIRAN 7 Audit Report Lag No Nama Perusahaan 2010 2011 2012
89
67
69
67
18 KLBF
64
45
70
17 KDSI
82
84
77 65 110
16 KIAS
87
86
84
15 KBLM
80
82
84
14 JPFA
78
19 KRAS
20 NIKL
73
80
90
82
25 UNVR
84
86
83
24 ULTJ
67
62
23 SMSM
77
37
72
56
22 ROTI
67
65
61
21 PTSN
59
61
75
13 JECC
1 ALMI
4 AUTO
87
6 ETWA
81
82
80
5 BRAM
51
51
49
86
86
88
89
3 AMFG
57
55
55
2 ASII
81
79
73
88
7 GDYR
66
81
72
59
12 INTP
64
67
65
11 INRU
84
85
10 INDS
63
70
75
70
9 INDF
73
76
75
8 HMSP
65
89
89
LAMPIRAN 8
Uji Analisis Statistik Deskriptif
Descriptive StatisticsN Minimum Maximum Mean Std. Deviation TOTAL ASSETS
75
26.72 34.45 28.9587 1.75151 ROA 75 -.05 .42 .1108 .10783 KOMPLEKSITAS 75 .00 1.00 .7200 .45202 KUALITAS 75 .00 1.00 .5200 .50296 OPINI 75 .000 1.000 .28000 .452022 AGE
75
18.00 95.00 40.2000 16.76708 ARL 75 37.00 110.00 73.5067 12.84878 Valid N (listwise)
75 Uji Normaliotas Data dengan Grafik
Uji Normalitas Data Dengan Statistik One-Sample Kolmogorov-Smirnov Test Unstandardized Residual
N a,,b
75 Normal Parameters Mean .0000000 Std. Deviation 11.93636840 Most Extreme Differences Absolute .098 Positive .091
Negative -.098 Kolmogorov-Smirnov Z .850 Asymp. Sig. (2-tailed) .465 a. Test distribution is Normal.
b. Calculated from data.
Sumber: SPSS 17 Data diolah 2013
Uji Heterokedesitas Data Uji Multikoloinearitas Coefficients a Model Unstandardized Coefficients
Standardized Coefficients Collinearity Statistics B Std. Error Beta Tolerance
VIF 1 (Constant) 103.128 27.747 TOTAL ASSETS -1.215 .983 -.166 .706 1.416 ROA 9.936 16.079 .083 .697 1.435 KOMPLEKSITAS 2.312 3.795 .081 .712 1.405 KUALITAS -5.511 3.464 -.216 .690 1.449 OPINI 3.408 3.405 .120 .884 1.131 AGE .117 .097 .153 .790 1.266
a. Dependent Variable: ARL
Uji Autokorelasi Data Model Summary b Mo del R
R Squ are Adjusted R
Square Std. Error of the Estimate Durbin-Watson
1 .370 a .137 .061 12.45184 2.406
a. Predictors: (Constant), AGE, TOTAL ASSETS, OPINI, ROA,
KOMPLEKSITAS, KUALITASb. Dependent Variable: ARL
Uji Analisis Regresi Coefficients a Model Unstandardized Coefficients
Standardized Coefficients t Sig. B Std. Error Beta 1 (Constant) 103.128 27.747 3.717 .000
TOTAL ASSETS -1.215 .983 -.166 -1.236 .221 ROA 9.936 16.079 .083 .618 .539 KOMPLEKSITAS 2.312 3.795 .081 .609 .545 KUALITAS -5.511 3.464 -.216 -1.591 .116 OPINI 3.408 3.405 .120 1.001 .321 AGE .117 .097 .153 1.207 .231
a. Dependent Variable: ARL
- 1.215 .983 -.166 -1.236 .221
ROA 9.936 16.079 .083 .618 .539
KOMPLEKSI TAS 2.312 3.795 .081 .609 .545KUALITAS -5.511 3.464 -.216 -1.591 .116
Model Sum of
a. Predictors: (Constant), AGE, TOTAL ASSETS, OPINI, ROA,
74
Residual 10543.290 68 155.048 Total 12216.747
a
1 Regression 1673.457 6 278.909 1.799 .112
Squares df Mean Square F Sig.
a. Dependent Variable: ARL Uji F ANOVA
b
Uji Koefisien dan Determinasi Model Summary b Model R R Square Adjusted R
OPINI 3.408 3.405 .120 1.001 .321
AGE .117 .097 .153 1.207 .231
TOTAL ASSETS
Model Unstandardized Coefficients Standardized Coefficients t Sig. B Std. Error Beta 1 (Constant) 103.128 27.747 3.717 .000
b. Dependent Variable: ARL Uji t Coefficients a
a. Predictors: (Constant), AGE, TOTAL ASSETS, OPINI, ROA, KOMPLEKSITAS, KUALITAS
Square Std. Error of the Estimate Durbin-Watson 1 .370 a .137 .061 12.45184 2.406
KOMPLEKSITAS, KUALITAS
b
ANOVASum of Mean Model Squares df Square F Sig.
a
1 Regression 1673.457 6 278.909 1.799 .112 Residual 10543.290 68 155.048 Total 12216.747
74