Variabel Independent: Opini Audit Variabel Independent: Pergantian Manajemen Variabel Independent: Audit Tenure
Lampiran 6
1. Variabel Independent: 1. Opini Audit
NO. KODE NAMA PERUSAHAAN
2010 2011
2012 1
BRAU PT.Berau Coal Energy Tbk.
1 1
2 GTBO
PT. Garda Tujuh Buana Tbk 1
1 3
ATPK PT.ATPK Resources Tbk
1 1
1 4
KKGI PT.ResourceAlam Indonesiia
Tbk 1
1 1
5 SMMT PT.Golden Eagle Energy Tbk
1 1
1 6
PKPK PT.Perdana Karya Perkasa
Tbk. 1
7 MYOH PT.Samindo Resources Tbk
1 1
1 8
PTBA PT.Tambang Batubara Bukit
AsamPersero Tbk. 1
1 9
CITA PT.Cita Mineral Investindo
Tbk 1
1 10
CKRA PT.Citra Kebun Raya Agri
Tbk 1
1 1
11 DKFT
PT.Central Omega Resources Tbk.
1 1
12 INCO
PT. Vale Indonesia Tbk. 1
1 13
PSAB PT. J Resources Asia Pasifik
Tbk. 1
1 14
RUIS PT.Radiant Utama Interinsco
Tbk 1
1 1
15 ARTI
PT.Ratu Prabu Energi Tbk. 16
ELSA PT.Elnusa Tbk.
1 1
Universitas Sumatera Utara
Lampiran 7
2. Variabel Independent: 2.Pergantian Manajemen
NO. KODE NAMA PERUSAHAAN
2010 2011
2012 1
BRAU PT.Berau Coal Energy Tbk.
2 GTBO
PT. Garda Tujuh Buana Tbk 3
ATPK PT.ATPK Resources Tbk
4 KKGI
PT.ResourceAlam Indonesiia Tbk
5 SMMT PT.Golden Eagle Energy Tbk
1 6
PKPK PT.Perdana Karya Perkasa
Tbk. 7
MYOH PT.Samindo Resources Tbk 1
1 8
PTBA PT.Tambang Batubara Bukit
AsamPersero Tbk. 1
9 CITA
PT.Cita Mineral Investindo Tbk
10 CKRA
PT.Citra Kebun Raya Agri Tbk
1 1
11 DKFT
PT.Central Omega Resources Tbk.
1 1
12 INCO
PT. Vale Indonesia Tbk. 1
1 13
PSAB PT. J Resources Asia Pasifik
Tbk. 1
14 RUIS
PT.Radiant Utama Interinsco Tbk
15 ARTI
PT.Ratu Prabu Energi Tbk. 16
ELSA PT.Elnusa Tbk.
1
Universitas Sumatera Utara
Lampiran 8
3. Variabel Independent: 3. Audit Tenure
NO. KODE NAMA PERUSAHAAN
2010 2011
2012 1
BRAU PT.Berau Coal Energy Tbk.
1 2
3 2
GTBO PT. Garda Tujuh Buana Tbk
1 2
1 3
ATPK PT.ATPK Resources Tbk
1 2
1 4
KKGI PT.ResourceAlam Indonesiia
Tbk 1
1 2
5 SMMT PT.Golden Eagle Energy Tbk
1 1
2 6
PKPK PT.Perdana Karya Perkasa
Tbk. 2
1 2
7 MYOH PT.Samindo Resources Tbk
1 1
2 8
PTBA PT.Tambang Batubara Bukit
AsamPersero Tbk. 1
2 3
9 CITA
PT.Cita Mineral Investindo Tbk
1 2
3 10
CKRA PT.Citra Kebun Raya Agri
Tbk 1
2 3
11 DKFT
PT.Central Omega Resources Tbk.
2 1
2 12
INCO PT. Vale Indonesia Tbk.
1 2
3 13
PSAB PT. J Resources Asia Pasifik
Tbk. 2
1 2
14 RUIS
PT.Radiant Utama Interinsco Tbk
1 1
2 15
ARTI PT.Ratu Prabu Energi Tbk.
2 1
1 16
ELSA PT.Elnusa Tbk.
2 1
2
Universitas Sumatera Utara
Lampiran 9
4. Variabel Independent: 4. Ukuran Klien