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