Daftar Nama Sampel Penelitian No. Data Variabel Penelitian

Lanjutan 4.3 Data Variabel Penelitian No Th Kode FEE SIZE IO ML TA IA 69 2011 SIPD 22.38 28.60 0.414450 0.079005 6 70 2011 SMCB 24.43 30.02 0.914548 0.004455 1 5 71 2011 SMSM 20.69 27.76 0.581255 0.036615 4 72 2011 SRSN 20.60 26.61 0.853138 0.025971 3 73 2011 SSTM 18.25 27.46 0.889075 0.036693 4 74 2011 TOTO 21.59 27.92 0.949730 0.042613 1 13 75 2011 TRST 20.88 28.39 0.594544 0.041654 1 6 76 2011 VOKS 21.26 28.08 0.486544 -0.021908 4 77 2012 ALKA 19.46 25.72 0.949134 -0.026140 5 78 2012 AUTO 24.91 29.81 0.956537 0.122578 1 6 79 2012 BRNA 18.78 29.82 0.514239 -0.054975 1 4 80 2012 BTON 18.83 25.70 0.818247 -0.060810 5 81 2012 CPIN 23.60 30.14 0.555335 0.170890 1 10 82 2012 DLTA 22.26 27.34 0.816711 -0.105472 1 1 83 2012 DVLA 21.56 27.70 0.926607 0.043658 1 1 84 2012 ETWA 21.75 27.59 0.556305 0.054163 4 85 2012 FASW 21.85 29.35 0.757424 0.090293 1 14 86 2012 HMSP 25.07 30.90 0.981786 0.189611 1 9 87 2012 ICBP 23.62 30.51 0.805329 -0.052751 1 7 88 2012 IGAR 20.28 26.47 0.848188 0.014669 4 89 2012 IMAS 23.53 30.50 0.704000 0.276270 1 5 90 2012 INTP 23.43 30.76 0.640333 -0.032658 1 4 91 2012 JECC 21.94 27.29 0.901476 0.081220 10 92 2012 JPRS 20.57 26.71 0.68421 0.110586 12 93 2012 KAEF 22.83 28.36 0.900252 -0.009070 12 94 2012 KBLI 20.64 27.78 0.737354 0.075838 1 4 95 2012 KBRI 20.49 27.33 0.503741 0.188035 8 96 2012 KLBF 23.82 29.87 0.566380 0.020285 1 4 97 2012 LION 19.23 26.80 0.576976 0.021464 2 98 2012 LMSH 19.90 25.58 0.322156 0.243243 4 99 2012 MERK 22.39 27.07 0.866506 0.016935 1 2 100 2012 MLIA 22.02 29.51 0.672475 -0.018355 1 12 101 2012 PRAS 20.01 27.08 0.452380 -0.005759 4 104 Lanjutan 4.4 Data Variabel Penelitian No Th Kode FEE SIZE IO ML TA IA 102 2012 PSDN 22.10 27.25 0.910069 0.069385 1 4 103 2012 PYFA 20.10 25.63 0.538461 0.024397 4 104 2012 RMBA 23.14 29.57 0.989583 0.046047 1 4 105 2012 ROTI 22.21 27.82 0.7575 -0.018095 1 2 106 2012 SIAP 20.37 25.94 0.728333 -0.103597 1 107 2012 SIPD 22.29 28.82 0.414450 0.118313 6 108 2012 SMCB 24.87 30.13 0.948293 0.043415 1 5 109 2012 SMSM 21.31 28.07 0.581255 -0.124688 4 110 2012 SRSN 20.34 26.72 0.779804 0.055856 4 111 2012 SSTM 18.52 27.42 0.912432 -0.082370 4 112 2012 TOTO 21.23 28.05 0.962096 0.048682 1 13 113 2012 TRST 21.64 28.41 0.603464 0.084174 1 6 114 2012 VOKS 21.15 28.16 0.486544 0.007723 5 115 2013 ALKA 19.73 26.21 0.949134 -0.118660 4 116 2013 AUTO 24.65 30.17 0.799999 0.059150 1 6 117 2013 BRNA 21.62 30.17 0.513456 -0.011872 1 4 118 2013 BTON 21.46 25.89 0.798611 0.062978 5 119 2013 CPIN 23.91 30.39 0,555335 0.042457 1 10 120 2013 DLTA 21.92 27.49 0.816711 -0.121979 1 3 121 2013 DVLA 22.10 27.81 0.926607 0.017092 1 2 122 2013 ETWA 22.64 27.89 0.558164 0.250622 4 123 2013 FASW 21.20 29.37 0.757424 -0.065886 1 14 124 2013 HMSP 25.55 30.94 0.981786 -0.007065 1 9 125 2013 ICBP 24.96 30.69 0.805329 0.014597 1 4 126 2013 IGAR 20.32 26.48 0.848188 -0.019444 4 127 2013 IMAS 23.92 30.74 0.895375 0.178341 1 5 128 2013 INTP 23.54 30.91 0.640333 -0.006320 1 4 129 2013 JECC 21.91 27.85 0.901476 0.197954 10 130 2013 JPRS 20.82 26.65 0.684210 -0.158434 12 131 2013 KAEF 22.77 28.54 0.900252 -0.025112 12 132 2013 KBLI 20.96 27.92 0.737354 0.086036 1 4 133 2013 KBRI 20.25 27.39 0.277453 0.038162 5 134 2013 KLBF 24.01 30.06 0.567073 0.111197 1 4 105 Lanjutan 4.5 Data Variabel Penelitian No. Th Kode FEE SIZE IO ML TA IA 135 2013 LION 19.80 26.94 0.576976 0.014825 3 136 2013 LMSH 19.85 25.68 0.322156 -0.063851 3 137 2013 MERK 23.03 27.27 0.866506 0.048730 1 2 138 2013 MLIA 22.26 29.60 0.680381 -0.144354 1 12 139 2013 PRAS 18.49 27.40 0.540684 0.019448 4 140 2013 PSDN 21.84 27.25 0.910069 -0.083344 1 4 141 2013 PYFA 19.65 25.89 0.538461 0.050587 4 142 2013 RMBA 22.93 29.85 0.989583 0.010013 1 4 143 2013 ROTI 22.52 28.23 0.757500 -0.111871 1 4 144 2013 SIAP 19.81 26.33 0.728333 0.143354 1 145 2013 SIPD 22.44 28.78 0.414450 0.005586 4 146 2013 SMCB 24.27 30.33 0.959556 -0.073941 1 4 147 2013 SMSM 21.23 28.16 0.581255 -0.057664 1 4 148 2013 SRSN 20.67 26.77 0.779804 -0.062585 4 149 2013 SSTM 18.52 27.41 0.695358 -0.111572 4 150 2013 TOTO 22.12 28.19 0.962096 -0.050052 1 12 151 2013 TRST 21.00 28.81 0.597165 -0.016515 1 6 152 2013 VOKS 21.22 28.30 0.534672 -0.154520 6 106

5. Variabel Audit Fees dan Ukuran PerusahaanLogaritma Natural

No. Th Kode FEE LN SIZE LN 1 2010 ALKA 447201000 19.92 159196107000 25.79 2 2010 AUTO 54186000000 24.72 6964227000000 29.57 3 2010 BRNA 3634199000 22.01 550907476933 27.03 4 2010 BTON 168197176 18.94 89780541701 25.22 5 2010 CPIN 13627000000 23.34 8848204000000 29.81 6 2010 DLTA 3601357000 22.00 708583733000 27.29 7 2010 DVLA 1853152000 21.34 854109991000 27.47 8 2010 ETWA 975901630 20.70 533380349067 27.00 9 2010 FASW 2404193879 21.60 4495022404702 29.13 10 2010 HMSP 89160000000 25.21 20525123000000 30.65 11 2010 ICBP 14099000000 23.37 13361313000000 30.22 12 2010 IGAR 760696712 20.45 374473064455 26.65 13 2010 IMAS 14771681320 23.42 7985019561240 29.71 14 2010 INTP 11182134042 23.14 15346146000000 30.36 15 2010 JECC 1949056000 21.39 561998694000 27.05 16 2010 JPRS 691389523 20.35 411281598196 26.74 17 2010 KAEF 3938982262 22.09 1657291834312 28.14 18 2010 KBLI 1073870433 20.79 594563516542 27.11 19 2010 KBRI 1250768920 20.95 786163546488 27.39 20 2010 KLBF 22073809956 23.82 7032496663288 29.58 21 2010 LION 312499000 19.56 303899974798 26.44 22 2010 LMSH 394369176 19.79 78200046845 25.08 23 2010 MERK 18196291000 23.62 434768493000 26.80 24 2010 MLIA 2667827000 21.70 4532299525000 29.14 25 2010 PRAS 129400000 18.68 461968722867 26.86 26 2010 PSDN 3468331586 21.97 414611350180 26.75 27 2010 PYFA 142002800 18.77 100586999230 25.33 28 2010 RMBA 9744000000 23.00 4902597000000 29.22 29 2010 ROTI 1565996238 21.17 568265341826 27.07 30 2010 SIAP 399142000 19.80 150912563271 25.74 31 2010 SIPD 4656328259 22.26 2037458582968 28.34 32 2010 SMCB 21917000000 23.81 10437249000000 29.98 33 2010 SMSM 890058545 20.61 1067103249531 27.70 34 2010 SRSN 475910000 19.98 364004769000 26.62 35 2010 SSTM 104550000 18.47 872458721356 27.49 107 Lanjutan 5.2 Variabel Audit Fees dan Ukuran PerusahaanLogaritma Natural No. Th Kode FEE LN SIZE LN 36 2010 TOTO 1822099932 21.32 1091583115098 27.72 37 2010 TRST 1055449517 20.78 2029558232720 28.34 38 2010 VOKS 1618954757 21.21 1126480755028 27.75 39 2011 ALKA 264418000 19.39 258438778000 26.28 40 2011 AUTO 48516000000 24.61 5585852000000 29.35 41 2011 BRNA 1997554000 21.42 643963801000 27.19 42 2011 BTON 216632654 19.19 118715558433 25.50 43 2011 CPIN 15496000000 23.46 6518276000000 29.51 44 2011 DLTA 3680367000 22.03 696166676000 27.27 45 2011 DVLA 3088770000 21.85 928290993000 27.56 46 2011 ETWA 1598651883 21.19 620709452075 27.15 47 2011 FASW 5771678405 22.48 4936093736569 29.23 48 2011 HMSP 73918000000 25.03 19376343000000 30.60 49 2011 ICBP 17390000000 23.58 15222857000000 30.35 50 2011 IGAR 536441467 20.10 355579996994 26.60 51 2011 IMAS 15727952849 23.48 12913941646042 30.19 52 2011 INTP 17201000000 23.57 18151331000000 30.53 53 2011 JECC 4535277000 22.24 627037935000 27.16 54 2011 JPRS 754710222 20.44 437848660950 26.81 55 2011 KAEF 9142477128 22.94 1794242423105 28.22 56 2011 KBLI 1767530508 21.29 1083523642816 27.71 57 2011 KBRI 1629618525 21.21 744581030849 27.34 58 2011 KLBF 15625973295 23.47 8274554112840 29.74 59 2011 LION 385262600 19.77 365815749593 26.63 60 2011 LMSH 500346026 20.03 98019132648 25.31 61 2011 MERK 5995174000 22.51 584388578000 27.09 62 2011 MLIA 2346994000 21.58 6119185665000 29.44 63 2011 PRAS 584660661 20.19 481911700412 26.90 64 2011 PSDN 4921347327 22.32 421366403319 26.77 65 2011 PYFA 639284500 20.28 118033602852 25.49 66 2011 RMBA 29662000000 24.11 6333957000000 29.48 67 2011 ROTI 4801088252 22.29 759136918500 27.36 68 2011 SIAP 389989128 19.78 163233383441 25.82 108 Lanjutan 5.3 Variabel Audit Fees dan Ukuran PerusahaanLogaritma Natural No. Th Kode FEE LN SIZE LN 69 2011 SIPD 4656328259 22.26 2037458582968 28.34 70 2011 SMCB 21917000000 23.81 10437249000000 29.98 71 2011 SMSM 890058545 20.61 1067103249531 27.70 72 2011 SRSN 475910000 19.98 364004769000 26.62 73 2011 SSTM 104550000 18.47 872458721356 27.49 74 2011 TOTO 1822099932 21.32 1091583115098 27.72 75 2011 TRST 1055449517 20.78 2029558232720 28.34 76 2011 VOKS 1618954757 21.21 1126480755028 27.75 77 2012 ALKA 282743000 19.46 147882362000 25.72 78 2012 AUTO 65925000000 24.91 8861442000000 29.81 79 2012 BRNA 142785000 18.78 8881642000000 29.82 80 2012 BTON 150172037 18.83 145100528067 25.70 81 2012 CPIN 17741000000 23.60 12348627000000 30.14 82 2012 DLTA 4638191000 22.26 745306835000 27.34 83 2012 DVLA 2316654000 21.56 1074691476000 27.70 84 2012 ETWA 2778872385 21.75 960956808384 27.59 85 2012 FASW 3091813259 21.85 5578334207456 29.35 86 2012 HMSP 77538000000 25.07 26247527000000 30.90 87 2012 ICBP 18147000000 23.62 17819884000000 30.51 88 2012 IGAR 641437235 20.28 312342760278 26.47 89 2012 IMAS 16621023047 23.53 17577664024361 30.50 90 2012 INTP 14915000000 23.43 22755160000000 30.76 91 2012 JECC 3360662000 21.94 708955186000 27.29 92 2012 JPRS 853638768 20.57 398606524648 26.71 93 2012 KAEF 8211006658 22.83 2076347580785 28.36 94 2012 KBLI 921510892 20.64 1161698219225 27.78 95 2012 KBRI 794264364 20.49 740753171392 27.33 96 2012 KLBF 22034130574 23.82 9417957180958 29.87 97 2012 LION 224899506 19.23 433497042140 26.80 98 2012 LMSH 436875752 19.90 128547715366 25.58 99 2012 MERK 5316660000 22.39 569430951000 27.07 100 2012 MLIA 3662984000 22.02 6558955234000 29.51 101 2012 PRAS 490100000 20.01 577349886068 27.08 109 Lanjutan 5.4 Variabel Audit Fees dan Ukuran Perusahaan Logaritma Natural No. Th Kode FEE LN SIZE LN 102 2012 PSDN 3973207803 22.10 682611125989 27.25 103 2012 PYFA 534540000 20.10 135849510601 25.63 104 2012 RMBA 11199000000 23.14 6935601000000 29.57 105 2012 ROTI 4417498963 22.21 1204944681223 27.82 106 2012 SIAP 703636364 20.37 184367259026 25.94 107 2012 SIPD 4814065438 22.29 3298123574771 28.82 108 2012 SMCB 63018000000 24.87 12168517000000 30.13 109 2012 SMSM 1801461297 21.31 1556214342213 28.07 110 2012 SRSN 685025000 20.34 402108960000 26.72 111 2012 SSTM 110000000 18.52 810275583968 27.42 112 2012 TOTO 1656608903 21.23 1522663914388 28.05 113 2012 TRST 2498660926 21.64 2188129039119 28.41 114 2012 VOKS 1538950470 21.15 1698078355471 28.16 115 2013 ALKA 369832000 19.73 241912806000 26.21 116 2013 AUTO 50684000000 24.65 12617678000000 30.17 117 2013 BRNA 2448807000 21.62 12617678000000 30.17 118 2013 BTON 2095050000 21.46 176136296407 25.89 119 2013 CPIN 24168000000 23.91 15772197000000 30.39 120 2013 DLTA 3306469000 21.92 867040802000 27.49 121 2013 DVLA 3967857000 22.10 1190054288000 27.81 122 2013 ETWA 6805344843 22.64 1291711270379 27.89 123 2013 FASW 1611144109 21.20 5692060407681 29.37 124 2013 HMSP 125224000000 25.55 27404594000000 30.94 125 2013 ICBP 68905000000 24.96 21267470000000 30.69 126 2013 IGAR 669602279 20.32 314746644499 26.48 127 2013 IMAS 24382696495 23.92 22315022507630 30.74 128 2013 INTP 16788000000 23.54 26607241000000 30.91 129 2013 JECC 3269548000 21.91 1239821716000 27.85 130 2013 JPRS 1099662888 20.82 376540741943 26.65 131 2013 KAEF 7732181744 22.77 2471939548890 28.54 132 2013 KBLI 1268652487 20.96 1337022291951 27.92 133 2013 KBRI 624321000 20.25 788749190752 27.39 134 2013 KLBF 26792291663 24.01 11315061275026 30.06 110