Analisis Faktor-Faktor yang Mempengaruhi Fraudulent Financial Statement pada Perusahaan Manufaktur yang Go Public di Indonesia dan Malaysia dalam Perspektif Fraud Diamond
LAMPIRAN
Lampiran 1. Daftar Populasi dan Sampel Perusahaan Manufaktur yang Go
Public di Indonesia
No. Kode
Nama Perusahaan
1
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
INTP
Indocement Tunggal
Prakasa, Tbk
SMBR Semen Baturaja Persero,
Tbk
SMCB Holcim Indonesia, Tbk
SMGR Semen Gresik, Tbk
WTON Wijaya Karya Beton, Tbk
AMFG Asahimas Flat Glass, Tbk
ARNA Arwana Citra Mulia, Tbk
IKAI
Inti Keramik Alam Asri
Industri,Tbk
KIAS
Keramik Indonesia
Assosiasi, Tbk
MLIA Mulia Industrindo, Tbk
TOTO Surya Toto Indonesia,
Tbk
ALKA Alaska Industrindo, Tbk
ALMI Alumindo Light Metal
Industry, Tbk
BTON Beton Jaya Manunggal,
Tbk
CTBN Citra Turbindo,Tbk
GDST Gunawan Dianjaya Steel,
Tbk
INAI
Indal
Aluminium
Industry , Tbk
ISSP
Steel Pipe Industry of
Indonesia, Tbk
ITMA Itamaraya, Tbk
JKSW Jakarta Kyoei Steel Work
LTD, Tbk
JPRS
Jaya Pari Steel, Tbk
KRAS Krakatau Steel, Tbk
LION
Lion Metal Works, Tbk
LMSH Lionmesh Prima, Tbk
AKPI
Argha Karya Prima, Tbk
NIKL
Pelat Timah Nusantara,
Kriteria Sampel
2
3
4
Keterangan
5
Sampel 1
X
X
Sampel 2
X
X
X
X
X
Sampel 7
Sampel 8
Sampel 9
X
Sampel 10
X
-
Sampel 11
Sampel 12
X
-
X
X
-
X
X
-
X
X
X
X
X
Sampel 3
Sampel 4
Sampel 5
Sampel 6
Sampel 13
Sampel 14
115
Universitas Sumatera Utara
27
PICO
28
TBMS
29
30
31
BRPT
BUDI
DPNS
32
EKAD
33
ETWA
34
INCI
35
SOBI
36
37
SRSN
TPIA
38
UNIC
39
40
41
AKKU
APLI
BRNA
42
FPNI
43
IGAR
44
IMPC
45
IPOL
46
SIAP
47
48
49
SIMA
TRST
YPAS
50
CPIN
51
JPFA
Tbk
Pelangi Indah Canindo,
Tbk
Tembaga
Mulia
Semanan, Tbk
Barito Pasific, Tbk
Budi Acid Jaya, Tbk
Duta Pertiwi Nusantara,
Tbk
Ekadharma International,
Tbk
Eterindo
Wahanatama,
Tbk
Intan
Wijaya
International, Tbk
Sorini
Agro
Asia
Corporindo, Tbk
Indo Acitama, Tbk
Chandra
Asri
Petrochemical,Tbk
Sampel 15
Sampel 16
X
Sampel 17
Sampel 18
Sampel 19
X
X
-
X
-
X
-
X
X
-
Unggul Indah Cahaya,
Tbk
Alam Karya Unggul, Tbk
Asiaplast Industries, Tbk
Berlina, Tbk
Sampel 20
X
X
Sampel 21
Sampel 22
Titan Kimia Nusantara,
Tbk
Champion
Pasific
Indonesia, Tbk
Impack Pratama Industri,
Tbk
Indopoly
Swakarsa
Industry, Tbk
Sekawan Intipratama,
Tbk
Siwani Makmur, Tbk
Trias Sentosa, Tbk
Yana Prima Hasta
Persada, Tbk
Charoen Pokphand
Indonesia, Tbk
Japfa Comfeed Indonesia,
Tbk
Sampel 23
Sampel 24
Sampel 25
Sampel 26
X
X
-
X
X
Sampel 27
Sampel 28
Sampel 29
Sampel 30
116
Universitas Sumatera Utara
52
53
54
MAIN
SIPD
SULI
55
TIRT
56
57
ALDO
DAJK
58
59
FASW
INKP
60
61
INRU
KBRI
62
63
SPMA
TKIM
Malindo Feedmill, Tbk
Siearad Produce, Tbk
Sumalindo Lestari Jaya,
Tbk
Tirta Mahakam
Resources, Tbk
Alkindo Naratama, Tbk
Dwi Aneka Jaya
Kemasindo, Tbk
Fajar Surya Wisesa, Tbk
Indah Kiat Pulp & paper,
Tbk
Toba Pulp Lestari, Tbk
Kertas Basuki Rachmat
Indonesia, Tbk
Suparma, Tbk
Pabrik Kertas Tjiwi
Kimia, Tbk
X
X
X
Sampel 31
-
Sampel 32
X
X
Sampel 33
-
X
Sampel 34
-
Sampel 35
Sampel 36
X
Sampel 37
-
Lampiran 2. Daftar Populasi dan Sampel Perusahaan Manufaktur yang Go
Public di Malaysia
No.
1
2
3
4
5
6
7
Kode
ABLEGRP
(7086)
ABRIC
(7061)
ACME
(7131)
ADVENTA
(7191)
AFUJIYA
(5198)
AKNIGHT
(9954)
ALCOM
(2674)
Nama Perusahaan
Kriteria Sampel
3
4
5
Sampel 38
X
-
X
-
X
-
X
-
X
-
X
-
1
2
Abric BHD
ACME Holdings
Berhad
Adventa BHD
ABM Fujiya Berhad
Asia Knight Berhad
Alumunium Company
of Malaysia
Ablegroup Berhad
X
Keterangan
117
Universitas Sumatera Utara
8
9
10
11
12
Ancom BHD
ANCOM
(4758)
Anzo Holdings Berhad
ANZO
(9342)
APM (5015) APM Automotive
ASIAPLY
(0105)
BHIC
(8133)
Holdings BHD
Asia Poly Holdings
BHD
Boustead Heavy
Industries Corp.
Boon Koon Group BHD
13
BKOON
(7187)
14
15
BTM (7188) BTM Resources BHD
Can-One BHD
CANONE
(5105)
CAP (5229) China Automobile Parts
16
17
CCM (2879)
18
CENBOND
(7171)
CNASIA
(7986)
COASTAL
(5071)
COMFORT
(2127)
DENKO
(8176)
DOLPHIN
(5265)
19
20
21
22
23
24
25
26
27
28
EKIB (7189)
EKSONS
(9016)
EWEIN
(7249)
GLOTEC
(5220)
GOODWAY
(7192)
HLD LTD
Chemical Company of
Malaysia
Century Bond BHD
X
-
X
-
Sampel 39
-
X
-
-
X
X
Sampel 40
Sampel 41
Sampel 42
Sampel 43
-
X
CN Asia Corporation
BHD
Coastal Contract BHD
Sampel 44
Sampel 45
Comfort Gloves Berhad
X
-
Denko Industrial
Corporation
Dolphin International
Berhad
-
-
Emas Kiara
Industries BHD
Sampel 46
Eksons Corporation
BHD
Ewein Berhad
-
Sampel 47
-
Sampel 48
Globaltec Formatio
Berhad
Gooodway Integrated
Indsutries
X
X
X
X
118
Universitas Sumatera Utara
29
30
31
32
33
34
35
36
37
38
39
40
GUH (3247)
HALEX
(5151)
HEVEA
(5095)
HOKHENG
(5165)
JASKITA
(8648)
JAVA
(2747)
KINSTEL
(5060)
KNM (7164)
LAFMSIA
(3794)
MASTEEL
(5098)
PCHEM
(5183)
PETGAS
(6033)
Guh Holdings Berhad
Halex Holdings
Berhad
Sampel 49
-
X
Heveaboard BHD
Sampel 50
Hock Heng Stone
Industries
Jasa Kita BHD
Sampel 51
X
-
Java Berhad
X
-
Kinsteel BHD
X
-
KNM Group BHD
Lafarge Malaysia
Berhad
Malaysia Steel Works
(KL) BHD
Petronas Chemical
Group BHD
Petronas Gas BHD
Sampel 52
Sampel 53
Sampel 54
Sampel 55
-
119
Universitas Sumatera Utara
Lampiran 3. Data Variabel Return on Asset
No.
Kode
2013
2014
2015
Perusahaan
1
INTP
0.877
0.692
0.643
2
SMBR
0.115
0.128
0.1
3
SMCB
0.06
0.03
0.01
4
AMFG
0.09
0.11
0.07
5
ARNA
0.166
0.253
0.06
6
IKAI
-0.025
-0.06
-0.057
7
KIAS
0.034
0.035
-0.077
8
MLIA
-0.06
0.01
-0.005
9
TOTO
0.134
0.143
0,117
10
ALMI
0.027
-0.001
0.0251
11
CTBN
0.88
0.091
0.035
12
GDST
0.076
-0.009
-0.046
13
JPRS
0.039
-0.017
-0.06
14
AKPI
0.089
0.015
0.009
15
PICO
0.025
0.026
0.025
16
TBMS
0.039
0.04
0.042
17
BRPT
-0.002
0.043
0.034
18
DPNS
0.265
0.064
0.043
19
EKAD
0.114
0.099
0.12
120
Universitas Sumatera Utara
20
UNIC
0.002
0.011
-0.003
21
APLI
0.006
0.035
0.006
22
BRNA
-0.01
0.043
-0.004
23
FPNI
0.006
0.035
0.006
24
IGAR
-0.01
0.043
-0.004
25
IMPC
0.111
0.153
0.137
26
IPOL
0.173
0.163
0.074
27
TRST
0.0342
0.0342
0.009
28
YPAS
0.0297
0.009
0.007
0.01
-0.03
-0.037
0.0257
0.082
0.11
0.17
-0.005
0,024
0.148
0.09
0.078
0.13
0.103
0.115
-0.044
0.015
0.124
0.0112
0.005
-0.008
-0.023
-0.013
-0.11
0.019
0.023
0.019
-0.021
0.004
-0.025
0.109
0.074
0.0464
-0.077
-0.036
-0.021
0.073
0.067
0.054
29
30
31
CPIN
JPFA
MAIN
32
TIRT
33
ALDO
34
FASW
35
INRU
36
KBRI
37
SPMA
38
ABLEGRP
39
APM
40
BTM
41
CANONE
121
Universitas Sumatera Utara
42
43
44
45
46
47
48
49
50
51
52
53
CAP
0.281
0.201
0.171
0.005
-0.011
0.005
0.071
-0.102
-0.187
0.097
0.122
0.09
-0.086
-0.037
-0.017
0.011
0.017
0.044
0.001
0.001
-0.034
0.054
0.036
0.017
0.053
0.073
0.088
0.008
0.007
0.008
0.005
0.01
0.01
0.09
0.064
0.079
0.026
0.014
0.023
0.126
0.095
0.1
CCM
CNASIA
COASTAL
EKIB
EWEIN
GOODWAY
GUH
HEVEA
HOKHENG
KNM
LAFMSIA
54
MASTEEL
55
PCHEM
Lampiran 4. Data Variabel Financial Leverage
No.
Kode
2013
2014
2015
0.144
0.149
0.136
0.117
0.083
0.0852
0.411
0.4906
0.512
0.243
0.214
0.206
Perusahaan
1
2
3
4
INTP
SMBR
SMCB
AMFG
122
Universitas Sumatera Utara
5
6
7
8
9
10
11
12
13
14
15
16
ARNA
0.374
0.277
0.471
0.571
0.654
0.823
0.114
0.11
0.14
0.849
0.839
0.843
0.442
0.454
0.388
0.77
0.81
1.22
0.453
0.41
0.42
0.264
0.366
0.32
0.081
0.082
0.084
0.507
0.536
0.615
0.655
0.632
0.592
0.91
0.89
0.834
0.56
0.547
0.455
0.128
0.122
0.12
0.327
0.349
0.25
0.458
0.39
0.367
0.287
0.177
0.282
0.733
0.731
0.545
0.287
0.177
0.282
0.733
0.731
0.545
0.286
0.177
0.191
0.545
0.44
0.34
IKAI
KIAS
MLIA
TOTO
ALMI
CTBN
GDST
JPRS
AKPI
PICO
TBMS
17
BRPT
18
DPNS
19
EKAD
20
UNIC
21
APLI
22
BRNA
23
FPNI
24
IGAR
25
IMPC
26
IPOL
123
Universitas Sumatera Utara
27
28
29
30
31
32
33
34
35
36
37
38
TRST
0.458
0.46
0.454
0.476
0.461
0.417
0.722
0.499
0.461
0.653
0.671
0.644
0.608
0.693
0.609
0.926
0.896
0.88
0.557
0.57
0.533
0.73
0.71
0.65
0.607
0.613
0.625
0.121
0.478
0.641
0.575
0.619
0.636
0.03
0.128
0.17
0.213
0.214
0.213
0.447
0.323
0.345
0.541
0.554
0.51
0.08
0.05
0.05
0.499
0.462
0.416
0.333
0.389
0.485
0.35
0.32
0.31
0.294
0.29
0.28
0.423
0.33
0.63
0.662
0.703
0.221
YPAS
CPIN
JPFA
MAIN
TIRT
ALDO
FASW
INRU
KBRI
SPMA
ABLEGRP
39
APM
40
BTM
41
CANONE
42
CAP
43
CCM
44
CNASIA
45
COASTAL
46
EKIB
47
EWEIN
48
GOODWAY
124
Universitas Sumatera Utara
49
50
51
52
53
54
55
GUH
0.045
0.047
0.168
0.453
0.451
0.396
0.529
0.524
0.53
0.49
0.45
0.39
0.204
0.217
0.216
0.454
0.47
0.454
0.156
0.14
0.137
HEVEA
HOKHENG
KNM
LAFMSIA
MASTEEL
PCHEM
Lampiran 5. Data Variabel Total Asset Turnover
No.
Kode
2013
2014
2015
0.751
0.692
0.644
430,995
0.414
0.447
0.65
0.612
0.533
0.993
0.93
0.858
0.99
1.277
1.137
0.438
0.505
0.362
0.412
0.396
0.376
0.722
0.779
0.801
0.9702
0.9957
0.934
1.043
1.038
2.505
0.889
0.74
0.492
Perusahaan
1
2
3
4
5
6
7
8
9
10
11
INTP
SMBR
SMCB
AMFG
ARNA
IKAI
KIAS
MLIA
TOTO
ALMI
CTBN
125
Universitas Sumatera Utara
12
13
14
15
16
17
18
19
20
21
22
23
GDST
1.18
0.895
0.771
0.517
0.831
0.394
0.798
0.873
0.699
1.101
1.108
1.154
3.74
3.47
3.95
1.118
1.065
0.605
0.512
0.494
0.431
1.212
1.278
1.364
1.63
1.695
1.283
0.927
1.076
0.844
0.853
0.943
0.702
0.927
1.076
0.844
0.853
0.943
0.702
2.043
2.104
1.764
0.755
0.812
0.685
0.841
0.805
0.714
0.623
0.769
0.732
0.716
1.313
0.993
1.433
1.552
1.458
1.895
1.275
1.205
1.016
1.137
1.117
1.374
1
1
JPRS
AKPI
PICO
TBMS
BRPT
DPNS
EKAD
UNIC
APLI
BRNA
FPNI
24
IGAR
25
IMPC
26
IPOL
27
TRST
28
YPAS
29
CPIN
30
JPFA
31
MAIN
32
TIRT
33
ALDO
126
Universitas Sumatera Utara
34
35
36
37
38
39
40
41
42
43
44
45
FASW
0.871
0.977
0.709
0.284
0.33
0.288
0.015
0.026
0.166
0.741
0.742
0.103
0.339
0.492
0.787
0.785
0.866
0.231
0.221
0.0003
0.734
0.009
0.017
1.122
0.908
1.113
0.695
0.664
0.678
0.444
0.405
0.39
0.494
0.42
0.407
0.35
0.429
0.412
0.361
0.269
0.136
0.98
0.781
0.988
0.042
0.102
0.105
0.922
1.024
0.951
0.361
0.363
0.351
0.4906
0.474
0.377
0.705
0.678
0.0007
1.356
1.336
1.353
0.548
0.513
0.434
INRU
KBRI
SPMA
ABLEGRP
APM
BTM
CANONE
CAP
CCM
CNASIA
COASTAL
46
EKIB
47
EWEIN
48
GOODWAY
49
GUH
50
HEVEA
51
HOKHENG
52
KNM
53
LAFMSIA
54
MASTEEL
55
PCHEM
127
Universitas Sumatera Utara
Lampiran 6. Data Variabel Efektivitas Pengawasan (Proporsi Dewan
Komisaris Independen)
No.
Kode
2013
2014
2015
0,29
0,29
0,29
0
0
0,2
0,29
0,33
0,29
0,33
0,33
0,33
0,67
0,67
0,67
0,5
0,5
0,5
0,33
0,33
0,33
0,4
0,4
0,4
0,25
0,4
0,4
0,4
0,2
0,4
0,4
0,33
0,33
0,5
0,33
0,33
0,5
0,5
0,33
0,33
0,33
0,33
0,5
0,33
0,33
0,4
0,4
0,4
0,33
0,33
0,33
0,33
0,33
0,33
Perusahaan
1
2
3
INTP
SMBR
SMCB
4
AMFG
5
ARNA
6
IKAI
7
KIAS
8
MLIA
9
TOTO
10
ALMI
11
CTBN
12
GDST
13
JPRS
14
AKPI
15
PICO
16
TBMS
17
BRPT
18
DPNS
128
Universitas Sumatera Utara
19
20
21
22
23
24
25
26
27
28
29
30
EKAD
0,5
0,5
0,5
0,167
0,167
0,167
0,33
0,33
0,33
0,167
0,33
0,33
0,33
0,33
0,33
0,167
0,33
0,33
0
0
0
0,5
0,5
0,5
0,33
0,33
0,33
0,5
0,5
0,5
0,33
0,33
0,33
0,33
0,33
0,5
0,33
0,6
0,6
0,33
0,33
0,5
0,33
0,33
0,33
0,33
0,4
0,5
0,5
0,5
0,5
0,33
0
0
0,4
0,6
0,6
0,67
0,67
0,67
1
1
1
0,43
0,43
0,43
UNIC
APLI
BRNA
FPNI
IGAR
IMPC
IPOL
TRST
YPAS
CPIN
JPFA
31
MAIN
32
TIRT
33
ALDO
34
FASW
35
INRU
36
KBRI
37
SPMA
38
ABLEGRP
39
APM
40
BTM
129
Universitas Sumatera Utara
41
42
43
44
45
46
47
48
49
50
51
52
CANONE
0,33
0,33
0,33
0,57
0,75
0,33
0,67
0,5
0,5
0,5
0,5
0,5
0,43
0,43
0,67
0,5
0,5
0,5
0,5
0,5
0,5
0,5
0,5
0,5
0.5
0.5
0.5
0.28
0.28
0.28
0.43
0.43
0.43
0.5
0.5
0.5
0.5
0.5
0.5
0.43
0.43
0.43
0.5
0.5
0.5
CAP
CCM
CNASIA
COASTAL
EKIB
EWEIN
GOODWAY
GUH
HEVEA
HOKHENG
KNM
53
LAFMSIA
54
MASTEEL
55
PCHEM
Lampiran 7. Data Variabel Auditor Switching
No.
Kode
2013
2014
2015
0
0
0
0
0
0
0
0
0
Perusahaan
1
2
3
INTP
SMBR
SMCB
130
Universitas Sumatera Utara
4
5
6
7
8
9
10
11
12
13
14
15
AMFG
0
0
1
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
1
0
0
1
0
0
0
0
1
1
0
0
0
0
0
0
0
0
0
0
0
1
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
ARNA
IKAI
KIAS
MLIA
TOTO
ALMI
CTBN
GDST
JPRS
AKPI
PICO
16
TBMS
17
BRPT
18
DPNS
19
EKAD
20
UNIC
21
APLI
22
BRNA
23
FPNI
24
IGAR
25
IMPC
131
Universitas Sumatera Utara
26
27
28
29
30
31
32
33
34
35
36
37
IPOL
0
0
1
0
0
1
0
0
0
0
1
1
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
0
0
1
0
0
0
0
0
0
0
0
0
TRST
YPAS
CPIN
JPFA
MAIN
TIRT
ALDO
FASW
INRU
KBRI
SPMA
38
ABLEGRP
39
APM
40
BTM
41
CANONE
42
CAP
43
CCM
44
CNASIA
45
COASTAL
46
EKIB
47
EWEIN
132
Universitas Sumatera Utara
48
49
50
51
52
53
54
55
GOODWAY
0
0
0
0
0
0
0
0
0
0
0
1
0
0
0
0
1
0
0
0
0
0
0
0
GUH
HEVEA
HOKHENG
KNM
LAFMSIA
MASTEEL
PCHEM
Lampiran 8. Data Variabel Perubahan Direksi
No.
Kode
2013
2014
2015
0
1
1
0
0
0
0
1
0
0
1
0
0
0
0
0
0
0
0
0
0
0
0
1
Perusahaan
1
INTP
2
SMBR
3
SMCB
4
AMFG
5
ARNA
6
IKAI
7
KIAS
8
MLIA
133
Universitas Sumatera Utara
9
10
11
12
13
14
15
16
17
18
19
20
TOTO
0
0
0
0
0
0
0
0
0
0
0
1
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
0
0
0
0
0
0
0
1
0
0
0
0
0
1
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
ALMI
CTBN
GDST
JPRS
AKPI
PICO
TBMS
BRPT
DPNS
EKAD
UNIC
21
APLI
22
BRNA
23
FPNI
24
IGAR
25
IMPC
26
IPOL
27
TRST
28
YPAS
29
CPIN
30
JPFA
134
Universitas Sumatera Utara
31
32
33
34
35
36
37
38
39
40
41
42
MAIN
0
0
0
0
0
1
0
0
0
0
1
0
0
0
1
0
1
0
0
0
0
0
0
1
0
0
0
0
0
0
0
1
0
0
1
0
0
1
1
0
0
0
0
1
0
0
0
0
0
0
0
0
0
0
0
1
0
0
0
0
0
0
0
0
0
0
TIRT
ALDO
FASW
INRU
KBRI
SPMA
ABLEGRP
APM
BTM
CANONE
CAP
43
CCM
44
CNASIA
45
COASTAL
46
EKIB
47
EWEIN
48
GOODWAY
49
GUH
50
HEVEA
51
HOKHENG
52
KNM
135
Universitas Sumatera Utara
53
54
LAFMSIA
0
1
0
0
0
0
0
0
0
MASTEEL
55
PCHEM
Lampiran 9. Data Variabel Discretionary Accrual
No.
Kode
2013
2014
2015
0.852078778
0.459400865
0.579964156
669.8217532
54.59031976
-10.479306
-2.477132051
-3.091354513
-8.48878026
-7.235099396
-19.02807635
-51.9590653
-10.50113609
21.438294
-13.02234692
-756.6547518
13.067013
-24.15841791
-6.580808308
9.362175147
-3.658922861
-1.428230859
-4.465068612
-3.782107586
-12.4172392
0.396938855
2.096026545
2.501400236
2.251065515
-1.536412795
0.491171854
-39.16317342
-14.9993939
-8.643710055
-3.172876734
-26.49115068
-3.630035902
2.470635665
-11.99267297
4.468223084
-2.843145667
12.94823401
20.641849405211
(56.216457236589)
(10.409624239906)
Perusahaan
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
INTP
SMBR
SMCB
AMFG
ARNA
IKAI
KIAS
MLIA
TOTO
ALMI
CTBN
GDST
JPRS
AKPI
PICO
136
Universitas Sumatera Utara
16
17
18
19
20
21
22
23
24
25
26
27
TBMS
(39.128960000000)
17.689180243278
24.024103665598
(0.000000000006)
(0.000000000006)
(0.000000000005)
2.376228387979
15.857193917397
27.238577725899
13.708086839629
7.641508823725
(5.561229228145)
-10.07293188
-6.016073199
-18.23464375
-2.668308825
-7.822822266
-4.2471345
-4.65079739
-4.850345851
-2.743144583
-2.668308825
-7.822822266
-4.2471345
-4.65079739
-4.850345851
-2.743144583
75.56031244
10.40826982
-11.4332046
6.75
5.390692999
147.1379372
-39.36090311
-33.84892725
-13.65435084
2.376228388
15.85719392
27.23857773
13.70808684
7.641508824
-5.561229228
-389224.709
-443376.8813
-443697.2179
2.721447263
6.094280054
16.24184073
-2.167414764
-92.75502666
-87.6555
-106.336915
6.562143541
5.853056358
-4.866006448
-2.251022487
1.463195965
-844.6472023
-832.5311993
-821.8241669
8.593248689
3.678660162
-7.081202108
23.997476
41.27274154
-6.260696573
BRPT
DPNS
EKAD
UNIC
APLI
BRNA
FPNI
IGAR
IMPC
IPOL
TRST
28
YPAS
29
CPIN
30
JPFA
31
MAIN
32
TIRT
33
ALDO
34
FASW
35
INRU
36
KBRI
37
SPMA
137
Universitas Sumatera Utara
38
39
40
41
42
43
44
45
46
47
48
49
ABLEGRP
17.23153983
0.054358495
-11.0532802
8.913438416
-14.8385731
-9.715175941
-7.093333939
53.76235097
7.966881749
-0.0949
0.6428
-0.0065
40.40555201
4.646744166
6.619160342
-13.08223314
-7.837070185
-10.30535852
-3.243127488
-58.63705658
-254.2057382
6.723490
6.889775
7.236755
-5.76725981
9.744334266
8.690377587
103.7756901
2.931550913
1.749706324
68.85413532
-6.303253949
-5.961201657
12.90042597
40.35787336
80.78297556
6.314375326
4.722113134
5.503159767
81.73098459
41.31396282
36.84560457
-5.311141402
95.01008743
29.3749188
-14.53173308
-6.463745395
-6.95609625
-30.30831651
-47.56810394
-58.15503139
2.975473619
-9.270731838
-10.61464696
APM
BTM
CANONE
CAP
CCM
CNASIA
COASTAL
EKIB
EWEIN
GOODWAY
GUH
50
HEVEA
51
HOKHENG
52
KNM
53
LAFMSIA
54
MASTEEL
55
PCHEM
138
Universitas Sumatera Utara
Lampiran 10. Output Hasil Pengolahan Data SPSS
STATISTIK DESKRIPTIF
Statistik Deskriptif Variabel Return On Asset, Financial Leverage, Total
Asset Turnover, Perubahan Direksi dan Discretionary Accrual (Min,
Max, Sum, Mean)
Descriptive Statistics
N
Minimum
Maximum
Sum
ROA
LEV
Asset Turnover
165
165
165
Efektivitas Pengawasan
Discretionary Accrual
165
165
0
1
10
.0300
1.2200
70.9918
.0003 430995.000 431130.9975
0
0
4
.323
443697.22 669.821800 1278909.694
00000000
000
8865530
Valid N (listwise)
165
Mean
.6
.430253
2612.9151
36
.104
7750.9678
47797292
Sumber : Output SPSS, data diolah peneliti, 2016
Statistik Deskriptif Variabel Return On Asset, Financial Leverage, Total
Asset Turnover, Perubahan Direksi dan Discretionary Accrual (Range,
Std. Deviation, Variance)
N
Range
ROA
LEV
Asset Turnover
Komisaris Independen
Discretionary Accrual
165
165
165
165
165
Valid N (listwise)
165
Std. Deviation
1
.133
1.1900
.2301922
430994.9997 1251.5285069
0
.08323
444367.04180 5711.75875861
00000
478050
Variance
.018
.053
1.1266
.104
3.26239
139
Universitas Sumatera Utara
Statistik Deskriptif Variabel Auditor Switching dan Perubahan Direksi
Auditor_Switching
N
Valid
Perubahan_Direksi
165
165
0
0
Mean
.1030
.1273
Median
.0000
.0000
Minimum
.00
.00
Maximum
1.00
1.00
Missing
Statistik Frekuensi Variabel Auditor Switching
Auditor_Switching
Cumulative
Frequency
V Tidak Berganti
a Berganti
l Total
i
Percent
Valid Percent
Percent
148
89.7
89.7
89.7
17
10.3
10.3
100.0
165
100.0
100.0
d
Statistik Frekuensi Variabel Perubahan Direksi
Perubahan_Direksi
Cumulative
Frequency
V Tidak Berganti
a Berganti
l Total
i
Percent
Valid Percent
Percent
144
87.3
87.3
87.3
21
12.7
12.7
100.0
165
100.0
100.0
d
140
Universitas Sumatera Utara
UJI ASUMSI KLASIK
Uji Normalitas
Kolmogorov – Smirnov Uji Normalitas
One-Sample Kolmogorov-Smirnov Test
Unstandardized Residual
N
165
Normal
Mean
a,b
.00
Parameters
Std. Deviation
56367.598
Most Extreme
Absolute
.385
Differences
Positive
.301
Negative
-.385
Kolmogorov-Smirnov Z
4.949
Asymp. Sig. (2-tailed)
.0093
a. Test distribution is Normal.
Sumber : Output SPSS, data diolah peneliti, 2016
141
Universitas Sumatera Utara
Uji Multikolinearitas
Coefficientsa
Unstandardized
Standardized
Coefficients
Coefficients
Model
B
Beta
T
Collinearity Statistics
Std. Error
(Constant)
4563.623
11739.733
ROA
-22436.080
35333.712
LEV
-37724.977
Asset
Sig.
Tolerance
VIF
.389
.698
-.052
-.635
.526
.910
1.099
20517.875
-.152
-1.839
.068
.901
1.109
.007
.135
.004
.053
.958
.979
1.021
8200.159
14200.049
.046
.577
.564
.954
1.048
SWITCH
5212.209
15015.942
.028
.347
.729
.959
1.043
Perubahan
9102.692
13644.811
.053
.667
.506
.967
1.035
Turnover
Komisaris
Independen
Direksi
Autokorelasi
Model Summaryb
Model
1
R
R Square
a
.162
.026
Adjusted R
Square
Std. Error of
the Estimate
DurbinWatson
-.011 57427.8967384
169450
2.081
Heterokedastisitas
Unstandardized Coefficients
Model
(Constant)
ROA
LEV
Asset
Turnover
Komisaris
Independen
SWITCH
Perubahan
Direksi
B
Std. Error
-3735.551
34746.652
59607.861
-.017
10814.159
32547.960
18900.222
.124
-11994.672
-6616.973
-9738.739
Standardize
d
Coefficients
Beta
T
Sig.
.086
.255
-.010
-.345
1.068
3.154
-.135
.730
.287
.02
.893
13080.501
-.072
-.917
.361
13832.067
12569.038
-.038
-.061
-.478
-.775
.633
.440
142
Universitas Sumatera Utara
Model Summaryb
Model
R
R Square
a
1
Adjusted R
Square
.162
.026
Std. Error of
the Estimate
DurbinWatson
-.011 57427.8967384
169450
2.081
a. Dependent Variable: RES2
Sumber : Output SPSS, data diolah peneliti, 2016
Koefisien Determinasi ��
Model
1
R
Adjusted R
Square
R Square
a
.162
.026
Std. Error of the
Estimate
.031
57427.897
Sumber : Output SPSS, data diolah peneliti, 2016
Tabel 4.8
Uji Parsial
Coefficientsa
Unstandardize
d Coefficients
Model
(Constant)
B
Standardized Coefficients
Std. Error
4563.623
11739.733
ROA
-22436.080
35333.712
LEV
-37724.977
Beta
T
Sig.
.389
.39
-.0052
-.635
.32
20517.875
-.152
-1.839
.48
.007
.135
.004
.053
.958
Efektivitas
Pengawasan
8200.159
14200.049
.046
.577
.564
SWITCH
5212.209
15015.942
.028
.347
.729
Perubahan
Direksi
9102.692
13644.811
.053
.667
.506
Asset Turnover
a. Dependent Variable: Discretionary Accrual
Sumber : Output SPSS, data diolah peneliti, 2016
143
Universitas Sumatera Utara
Uji Simultan
Sum of
Squares
Model
1
Df
Mean Square
Regression
1.396E10
6
2.326E9
Residual
5.211E11
158
3.298E9
Total
5.350E11
164
F
Sig.
.705
.646a
Sumber : Output SPSS, data diolah peneliti, 2016
Uji Beda t-test variabel Return On Asset
One-Sample Statistics
N
Indonesia
Malaysia
Mean
92
66
Std. Deviation
.0654
.0338
Std. Error Mean
.12945
.09864
.01350
.01214
Sumber : Output SPSS, data diolah peneliti, 2016
Uji Beda t-test variabel Financial Leverage
One-Sample Statistics
N
Indonesia
Malaysia
Mean
95
68
Std. Deviation
.447027
.416621
Std. Error Mean
.2313415
.2250515
.0237351
.0272915
One-Sample Test
Test Value = 0
T
Indonesia
Malaysia
18.834
15.266
Df
94
67
Sig. (2-tailed)
.000
.000
Mean
Difference
.4470274
.4166206
95% Confidence Interval of the
Difference
Lower
.399901
.362147
Upper
.494154
.471095
144
Universitas Sumatera Utara
Uji Beda t-test variabel Efektivitas Pengawasan
One-Sample Statistics
N
Indonesia
Malaysia
Mean
14
17
Std. Deviation
.3671
.4282
Std. Error Mean
.34653
.22063
.09261
.05351
One-Sample Test
Test Value = 0
T
Indonesia
Malaysia
Df
3.964
8.003
Sig. (2-tailed)
13
16
95% Confidence
Interval of the
Difference
Mean
Difference
.002
.000
Lower
.36714
.42824
Upper
.1671
.3148
.5672
.5417
Sumber : Output SPSS, data diolah peneliti, 2016
Uji Beda t-test variabel Auditor Switching
One-Sample Statistics
N
Indoensi
a
Malaysia
Mean
Std. Deviation
Std. Error Mean
95
.03
.176
.018
68
.21
.407
.049
One-Sample Test
Test Value = 0
95% Confidence
Interval of the
Difference
T
Indonesia
Malaysia
1.75
1
4.16
8
Df
Sig. (2-tailed)
Mean
Difference
Upp
er
Lower
94
.083
.032
.00
.07
67
.000
.206
.11
.30
Sumber : Output SPSS, data diolah peneliti, 2016
145
Universitas Sumatera Utara
Uji Beda t-test variabel Perubahan Direksi
One-Sample Statistics
N
Indonesia
Malaysia
Mean
95
68
Std. Deviation
.08
.18
.279
.384
Std. Error
Mean
.029
.047
One-Sample Test
Test Value = 0
T
Sig. (2tailed)
Df
Indonesia
-1.421
94
Malaysia
-1.002
67
Mean
Difference
95% Confidence Interval of
the Difference
Lower
Upper
.158
- 3484.124284
8780.98164 21046.0875
594984
84622420
81519467
.320
- 6483.422118
6540.02848 19563.4790
526462
85402925
95607046
Sumber : Output SPSS, data diolah peneliti, 2016
146
Universitas Sumatera Utara
Lampiran 1. Daftar Populasi dan Sampel Perusahaan Manufaktur yang Go
Public di Indonesia
No. Kode
Nama Perusahaan
1
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
INTP
Indocement Tunggal
Prakasa, Tbk
SMBR Semen Baturaja Persero,
Tbk
SMCB Holcim Indonesia, Tbk
SMGR Semen Gresik, Tbk
WTON Wijaya Karya Beton, Tbk
AMFG Asahimas Flat Glass, Tbk
ARNA Arwana Citra Mulia, Tbk
IKAI
Inti Keramik Alam Asri
Industri,Tbk
KIAS
Keramik Indonesia
Assosiasi, Tbk
MLIA Mulia Industrindo, Tbk
TOTO Surya Toto Indonesia,
Tbk
ALKA Alaska Industrindo, Tbk
ALMI Alumindo Light Metal
Industry, Tbk
BTON Beton Jaya Manunggal,
Tbk
CTBN Citra Turbindo,Tbk
GDST Gunawan Dianjaya Steel,
Tbk
INAI
Indal
Aluminium
Industry , Tbk
ISSP
Steel Pipe Industry of
Indonesia, Tbk
ITMA Itamaraya, Tbk
JKSW Jakarta Kyoei Steel Work
LTD, Tbk
JPRS
Jaya Pari Steel, Tbk
KRAS Krakatau Steel, Tbk
LION
Lion Metal Works, Tbk
LMSH Lionmesh Prima, Tbk
AKPI
Argha Karya Prima, Tbk
NIKL
Pelat Timah Nusantara,
Kriteria Sampel
2
3
4
Keterangan
5
Sampel 1
X
X
Sampel 2
X
X
X
X
X
Sampel 7
Sampel 8
Sampel 9
X
Sampel 10
X
-
Sampel 11
Sampel 12
X
-
X
X
-
X
X
-
X
X
X
X
X
Sampel 3
Sampel 4
Sampel 5
Sampel 6
Sampel 13
Sampel 14
115
Universitas Sumatera Utara
27
PICO
28
TBMS
29
30
31
BRPT
BUDI
DPNS
32
EKAD
33
ETWA
34
INCI
35
SOBI
36
37
SRSN
TPIA
38
UNIC
39
40
41
AKKU
APLI
BRNA
42
FPNI
43
IGAR
44
IMPC
45
IPOL
46
SIAP
47
48
49
SIMA
TRST
YPAS
50
CPIN
51
JPFA
Tbk
Pelangi Indah Canindo,
Tbk
Tembaga
Mulia
Semanan, Tbk
Barito Pasific, Tbk
Budi Acid Jaya, Tbk
Duta Pertiwi Nusantara,
Tbk
Ekadharma International,
Tbk
Eterindo
Wahanatama,
Tbk
Intan
Wijaya
International, Tbk
Sorini
Agro
Asia
Corporindo, Tbk
Indo Acitama, Tbk
Chandra
Asri
Petrochemical,Tbk
Sampel 15
Sampel 16
X
Sampel 17
Sampel 18
Sampel 19
X
X
-
X
-
X
-
X
X
-
Unggul Indah Cahaya,
Tbk
Alam Karya Unggul, Tbk
Asiaplast Industries, Tbk
Berlina, Tbk
Sampel 20
X
X
Sampel 21
Sampel 22
Titan Kimia Nusantara,
Tbk
Champion
Pasific
Indonesia, Tbk
Impack Pratama Industri,
Tbk
Indopoly
Swakarsa
Industry, Tbk
Sekawan Intipratama,
Tbk
Siwani Makmur, Tbk
Trias Sentosa, Tbk
Yana Prima Hasta
Persada, Tbk
Charoen Pokphand
Indonesia, Tbk
Japfa Comfeed Indonesia,
Tbk
Sampel 23
Sampel 24
Sampel 25
Sampel 26
X
X
-
X
X
Sampel 27
Sampel 28
Sampel 29
Sampel 30
116
Universitas Sumatera Utara
52
53
54
MAIN
SIPD
SULI
55
TIRT
56
57
ALDO
DAJK
58
59
FASW
INKP
60
61
INRU
KBRI
62
63
SPMA
TKIM
Malindo Feedmill, Tbk
Siearad Produce, Tbk
Sumalindo Lestari Jaya,
Tbk
Tirta Mahakam
Resources, Tbk
Alkindo Naratama, Tbk
Dwi Aneka Jaya
Kemasindo, Tbk
Fajar Surya Wisesa, Tbk
Indah Kiat Pulp & paper,
Tbk
Toba Pulp Lestari, Tbk
Kertas Basuki Rachmat
Indonesia, Tbk
Suparma, Tbk
Pabrik Kertas Tjiwi
Kimia, Tbk
X
X
X
Sampel 31
-
Sampel 32
X
X
Sampel 33
-
X
Sampel 34
-
Sampel 35
Sampel 36
X
Sampel 37
-
Lampiran 2. Daftar Populasi dan Sampel Perusahaan Manufaktur yang Go
Public di Malaysia
No.
1
2
3
4
5
6
7
Kode
ABLEGRP
(7086)
ABRIC
(7061)
ACME
(7131)
ADVENTA
(7191)
AFUJIYA
(5198)
AKNIGHT
(9954)
ALCOM
(2674)
Nama Perusahaan
Kriteria Sampel
3
4
5
Sampel 38
X
-
X
-
X
-
X
-
X
-
X
-
1
2
Abric BHD
ACME Holdings
Berhad
Adventa BHD
ABM Fujiya Berhad
Asia Knight Berhad
Alumunium Company
of Malaysia
Ablegroup Berhad
X
Keterangan
117
Universitas Sumatera Utara
8
9
10
11
12
Ancom BHD
ANCOM
(4758)
Anzo Holdings Berhad
ANZO
(9342)
APM (5015) APM Automotive
ASIAPLY
(0105)
BHIC
(8133)
Holdings BHD
Asia Poly Holdings
BHD
Boustead Heavy
Industries Corp.
Boon Koon Group BHD
13
BKOON
(7187)
14
15
BTM (7188) BTM Resources BHD
Can-One BHD
CANONE
(5105)
CAP (5229) China Automobile Parts
16
17
CCM (2879)
18
CENBOND
(7171)
CNASIA
(7986)
COASTAL
(5071)
COMFORT
(2127)
DENKO
(8176)
DOLPHIN
(5265)
19
20
21
22
23
24
25
26
27
28
EKIB (7189)
EKSONS
(9016)
EWEIN
(7249)
GLOTEC
(5220)
GOODWAY
(7192)
HLD LTD
Chemical Company of
Malaysia
Century Bond BHD
X
-
X
-
Sampel 39
-
X
-
-
X
X
Sampel 40
Sampel 41
Sampel 42
Sampel 43
-
X
CN Asia Corporation
BHD
Coastal Contract BHD
Sampel 44
Sampel 45
Comfort Gloves Berhad
X
-
Denko Industrial
Corporation
Dolphin International
Berhad
-
-
Emas Kiara
Industries BHD
Sampel 46
Eksons Corporation
BHD
Ewein Berhad
-
Sampel 47
-
Sampel 48
Globaltec Formatio
Berhad
Gooodway Integrated
Indsutries
X
X
X
X
118
Universitas Sumatera Utara
29
30
31
32
33
34
35
36
37
38
39
40
GUH (3247)
HALEX
(5151)
HEVEA
(5095)
HOKHENG
(5165)
JASKITA
(8648)
JAVA
(2747)
KINSTEL
(5060)
KNM (7164)
LAFMSIA
(3794)
MASTEEL
(5098)
PCHEM
(5183)
PETGAS
(6033)
Guh Holdings Berhad
Halex Holdings
Berhad
Sampel 49
-
X
Heveaboard BHD
Sampel 50
Hock Heng Stone
Industries
Jasa Kita BHD
Sampel 51
X
-
Java Berhad
X
-
Kinsteel BHD
X
-
KNM Group BHD
Lafarge Malaysia
Berhad
Malaysia Steel Works
(KL) BHD
Petronas Chemical
Group BHD
Petronas Gas BHD
Sampel 52
Sampel 53
Sampel 54
Sampel 55
-
119
Universitas Sumatera Utara
Lampiran 3. Data Variabel Return on Asset
No.
Kode
2013
2014
2015
Perusahaan
1
INTP
0.877
0.692
0.643
2
SMBR
0.115
0.128
0.1
3
SMCB
0.06
0.03
0.01
4
AMFG
0.09
0.11
0.07
5
ARNA
0.166
0.253
0.06
6
IKAI
-0.025
-0.06
-0.057
7
KIAS
0.034
0.035
-0.077
8
MLIA
-0.06
0.01
-0.005
9
TOTO
0.134
0.143
0,117
10
ALMI
0.027
-0.001
0.0251
11
CTBN
0.88
0.091
0.035
12
GDST
0.076
-0.009
-0.046
13
JPRS
0.039
-0.017
-0.06
14
AKPI
0.089
0.015
0.009
15
PICO
0.025
0.026
0.025
16
TBMS
0.039
0.04
0.042
17
BRPT
-0.002
0.043
0.034
18
DPNS
0.265
0.064
0.043
19
EKAD
0.114
0.099
0.12
120
Universitas Sumatera Utara
20
UNIC
0.002
0.011
-0.003
21
APLI
0.006
0.035
0.006
22
BRNA
-0.01
0.043
-0.004
23
FPNI
0.006
0.035
0.006
24
IGAR
-0.01
0.043
-0.004
25
IMPC
0.111
0.153
0.137
26
IPOL
0.173
0.163
0.074
27
TRST
0.0342
0.0342
0.009
28
YPAS
0.0297
0.009
0.007
0.01
-0.03
-0.037
0.0257
0.082
0.11
0.17
-0.005
0,024
0.148
0.09
0.078
0.13
0.103
0.115
-0.044
0.015
0.124
0.0112
0.005
-0.008
-0.023
-0.013
-0.11
0.019
0.023
0.019
-0.021
0.004
-0.025
0.109
0.074
0.0464
-0.077
-0.036
-0.021
0.073
0.067
0.054
29
30
31
CPIN
JPFA
MAIN
32
TIRT
33
ALDO
34
FASW
35
INRU
36
KBRI
37
SPMA
38
ABLEGRP
39
APM
40
BTM
41
CANONE
121
Universitas Sumatera Utara
42
43
44
45
46
47
48
49
50
51
52
53
CAP
0.281
0.201
0.171
0.005
-0.011
0.005
0.071
-0.102
-0.187
0.097
0.122
0.09
-0.086
-0.037
-0.017
0.011
0.017
0.044
0.001
0.001
-0.034
0.054
0.036
0.017
0.053
0.073
0.088
0.008
0.007
0.008
0.005
0.01
0.01
0.09
0.064
0.079
0.026
0.014
0.023
0.126
0.095
0.1
CCM
CNASIA
COASTAL
EKIB
EWEIN
GOODWAY
GUH
HEVEA
HOKHENG
KNM
LAFMSIA
54
MASTEEL
55
PCHEM
Lampiran 4. Data Variabel Financial Leverage
No.
Kode
2013
2014
2015
0.144
0.149
0.136
0.117
0.083
0.0852
0.411
0.4906
0.512
0.243
0.214
0.206
Perusahaan
1
2
3
4
INTP
SMBR
SMCB
AMFG
122
Universitas Sumatera Utara
5
6
7
8
9
10
11
12
13
14
15
16
ARNA
0.374
0.277
0.471
0.571
0.654
0.823
0.114
0.11
0.14
0.849
0.839
0.843
0.442
0.454
0.388
0.77
0.81
1.22
0.453
0.41
0.42
0.264
0.366
0.32
0.081
0.082
0.084
0.507
0.536
0.615
0.655
0.632
0.592
0.91
0.89
0.834
0.56
0.547
0.455
0.128
0.122
0.12
0.327
0.349
0.25
0.458
0.39
0.367
0.287
0.177
0.282
0.733
0.731
0.545
0.287
0.177
0.282
0.733
0.731
0.545
0.286
0.177
0.191
0.545
0.44
0.34
IKAI
KIAS
MLIA
TOTO
ALMI
CTBN
GDST
JPRS
AKPI
PICO
TBMS
17
BRPT
18
DPNS
19
EKAD
20
UNIC
21
APLI
22
BRNA
23
FPNI
24
IGAR
25
IMPC
26
IPOL
123
Universitas Sumatera Utara
27
28
29
30
31
32
33
34
35
36
37
38
TRST
0.458
0.46
0.454
0.476
0.461
0.417
0.722
0.499
0.461
0.653
0.671
0.644
0.608
0.693
0.609
0.926
0.896
0.88
0.557
0.57
0.533
0.73
0.71
0.65
0.607
0.613
0.625
0.121
0.478
0.641
0.575
0.619
0.636
0.03
0.128
0.17
0.213
0.214
0.213
0.447
0.323
0.345
0.541
0.554
0.51
0.08
0.05
0.05
0.499
0.462
0.416
0.333
0.389
0.485
0.35
0.32
0.31
0.294
0.29
0.28
0.423
0.33
0.63
0.662
0.703
0.221
YPAS
CPIN
JPFA
MAIN
TIRT
ALDO
FASW
INRU
KBRI
SPMA
ABLEGRP
39
APM
40
BTM
41
CANONE
42
CAP
43
CCM
44
CNASIA
45
COASTAL
46
EKIB
47
EWEIN
48
GOODWAY
124
Universitas Sumatera Utara
49
50
51
52
53
54
55
GUH
0.045
0.047
0.168
0.453
0.451
0.396
0.529
0.524
0.53
0.49
0.45
0.39
0.204
0.217
0.216
0.454
0.47
0.454
0.156
0.14
0.137
HEVEA
HOKHENG
KNM
LAFMSIA
MASTEEL
PCHEM
Lampiran 5. Data Variabel Total Asset Turnover
No.
Kode
2013
2014
2015
0.751
0.692
0.644
430,995
0.414
0.447
0.65
0.612
0.533
0.993
0.93
0.858
0.99
1.277
1.137
0.438
0.505
0.362
0.412
0.396
0.376
0.722
0.779
0.801
0.9702
0.9957
0.934
1.043
1.038
2.505
0.889
0.74
0.492
Perusahaan
1
2
3
4
5
6
7
8
9
10
11
INTP
SMBR
SMCB
AMFG
ARNA
IKAI
KIAS
MLIA
TOTO
ALMI
CTBN
125
Universitas Sumatera Utara
12
13
14
15
16
17
18
19
20
21
22
23
GDST
1.18
0.895
0.771
0.517
0.831
0.394
0.798
0.873
0.699
1.101
1.108
1.154
3.74
3.47
3.95
1.118
1.065
0.605
0.512
0.494
0.431
1.212
1.278
1.364
1.63
1.695
1.283
0.927
1.076
0.844
0.853
0.943
0.702
0.927
1.076
0.844
0.853
0.943
0.702
2.043
2.104
1.764
0.755
0.812
0.685
0.841
0.805
0.714
0.623
0.769
0.732
0.716
1.313
0.993
1.433
1.552
1.458
1.895
1.275
1.205
1.016
1.137
1.117
1.374
1
1
JPRS
AKPI
PICO
TBMS
BRPT
DPNS
EKAD
UNIC
APLI
BRNA
FPNI
24
IGAR
25
IMPC
26
IPOL
27
TRST
28
YPAS
29
CPIN
30
JPFA
31
MAIN
32
TIRT
33
ALDO
126
Universitas Sumatera Utara
34
35
36
37
38
39
40
41
42
43
44
45
FASW
0.871
0.977
0.709
0.284
0.33
0.288
0.015
0.026
0.166
0.741
0.742
0.103
0.339
0.492
0.787
0.785
0.866
0.231
0.221
0.0003
0.734
0.009
0.017
1.122
0.908
1.113
0.695
0.664
0.678
0.444
0.405
0.39
0.494
0.42
0.407
0.35
0.429
0.412
0.361
0.269
0.136
0.98
0.781
0.988
0.042
0.102
0.105
0.922
1.024
0.951
0.361
0.363
0.351
0.4906
0.474
0.377
0.705
0.678
0.0007
1.356
1.336
1.353
0.548
0.513
0.434
INRU
KBRI
SPMA
ABLEGRP
APM
BTM
CANONE
CAP
CCM
CNASIA
COASTAL
46
EKIB
47
EWEIN
48
GOODWAY
49
GUH
50
HEVEA
51
HOKHENG
52
KNM
53
LAFMSIA
54
MASTEEL
55
PCHEM
127
Universitas Sumatera Utara
Lampiran 6. Data Variabel Efektivitas Pengawasan (Proporsi Dewan
Komisaris Independen)
No.
Kode
2013
2014
2015
0,29
0,29
0,29
0
0
0,2
0,29
0,33
0,29
0,33
0,33
0,33
0,67
0,67
0,67
0,5
0,5
0,5
0,33
0,33
0,33
0,4
0,4
0,4
0,25
0,4
0,4
0,4
0,2
0,4
0,4
0,33
0,33
0,5
0,33
0,33
0,5
0,5
0,33
0,33
0,33
0,33
0,5
0,33
0,33
0,4
0,4
0,4
0,33
0,33
0,33
0,33
0,33
0,33
Perusahaan
1
2
3
INTP
SMBR
SMCB
4
AMFG
5
ARNA
6
IKAI
7
KIAS
8
MLIA
9
TOTO
10
ALMI
11
CTBN
12
GDST
13
JPRS
14
AKPI
15
PICO
16
TBMS
17
BRPT
18
DPNS
128
Universitas Sumatera Utara
19
20
21
22
23
24
25
26
27
28
29
30
EKAD
0,5
0,5
0,5
0,167
0,167
0,167
0,33
0,33
0,33
0,167
0,33
0,33
0,33
0,33
0,33
0,167
0,33
0,33
0
0
0
0,5
0,5
0,5
0,33
0,33
0,33
0,5
0,5
0,5
0,33
0,33
0,33
0,33
0,33
0,5
0,33
0,6
0,6
0,33
0,33
0,5
0,33
0,33
0,33
0,33
0,4
0,5
0,5
0,5
0,5
0,33
0
0
0,4
0,6
0,6
0,67
0,67
0,67
1
1
1
0,43
0,43
0,43
UNIC
APLI
BRNA
FPNI
IGAR
IMPC
IPOL
TRST
YPAS
CPIN
JPFA
31
MAIN
32
TIRT
33
ALDO
34
FASW
35
INRU
36
KBRI
37
SPMA
38
ABLEGRP
39
APM
40
BTM
129
Universitas Sumatera Utara
41
42
43
44
45
46
47
48
49
50
51
52
CANONE
0,33
0,33
0,33
0,57
0,75
0,33
0,67
0,5
0,5
0,5
0,5
0,5
0,43
0,43
0,67
0,5
0,5
0,5
0,5
0,5
0,5
0,5
0,5
0,5
0.5
0.5
0.5
0.28
0.28
0.28
0.43
0.43
0.43
0.5
0.5
0.5
0.5
0.5
0.5
0.43
0.43
0.43
0.5
0.5
0.5
CAP
CCM
CNASIA
COASTAL
EKIB
EWEIN
GOODWAY
GUH
HEVEA
HOKHENG
KNM
53
LAFMSIA
54
MASTEEL
55
PCHEM
Lampiran 7. Data Variabel Auditor Switching
No.
Kode
2013
2014
2015
0
0
0
0
0
0
0
0
0
Perusahaan
1
2
3
INTP
SMBR
SMCB
130
Universitas Sumatera Utara
4
5
6
7
8
9
10
11
12
13
14
15
AMFG
0
0
1
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
1
0
0
1
0
0
0
0
1
1
0
0
0
0
0
0
0
0
0
0
0
1
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
ARNA
IKAI
KIAS
MLIA
TOTO
ALMI
CTBN
GDST
JPRS
AKPI
PICO
16
TBMS
17
BRPT
18
DPNS
19
EKAD
20
UNIC
21
APLI
22
BRNA
23
FPNI
24
IGAR
25
IMPC
131
Universitas Sumatera Utara
26
27
28
29
30
31
32
33
34
35
36
37
IPOL
0
0
1
0
0
1
0
0
0
0
1
1
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
0
0
1
0
0
0
0
0
0
0
0
0
TRST
YPAS
CPIN
JPFA
MAIN
TIRT
ALDO
FASW
INRU
KBRI
SPMA
38
ABLEGRP
39
APM
40
BTM
41
CANONE
42
CAP
43
CCM
44
CNASIA
45
COASTAL
46
EKIB
47
EWEIN
132
Universitas Sumatera Utara
48
49
50
51
52
53
54
55
GOODWAY
0
0
0
0
0
0
0
0
0
0
0
1
0
0
0
0
1
0
0
0
0
0
0
0
GUH
HEVEA
HOKHENG
KNM
LAFMSIA
MASTEEL
PCHEM
Lampiran 8. Data Variabel Perubahan Direksi
No.
Kode
2013
2014
2015
0
1
1
0
0
0
0
1
0
0
1
0
0
0
0
0
0
0
0
0
0
0
0
1
Perusahaan
1
INTP
2
SMBR
3
SMCB
4
AMFG
5
ARNA
6
IKAI
7
KIAS
8
MLIA
133
Universitas Sumatera Utara
9
10
11
12
13
14
15
16
17
18
19
20
TOTO
0
0
0
0
0
0
0
0
0
0
0
1
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
0
0
0
0
0
0
0
1
0
0
0
0
0
1
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
ALMI
CTBN
GDST
JPRS
AKPI
PICO
TBMS
BRPT
DPNS
EKAD
UNIC
21
APLI
22
BRNA
23
FPNI
24
IGAR
25
IMPC
26
IPOL
27
TRST
28
YPAS
29
CPIN
30
JPFA
134
Universitas Sumatera Utara
31
32
33
34
35
36
37
38
39
40
41
42
MAIN
0
0
0
0
0
1
0
0
0
0
1
0
0
0
1
0
1
0
0
0
0
0
0
1
0
0
0
0
0
0
0
1
0
0
1
0
0
1
1
0
0
0
0
1
0
0
0
0
0
0
0
0
0
0
0
1
0
0
0
0
0
0
0
0
0
0
TIRT
ALDO
FASW
INRU
KBRI
SPMA
ABLEGRP
APM
BTM
CANONE
CAP
43
CCM
44
CNASIA
45
COASTAL
46
EKIB
47
EWEIN
48
GOODWAY
49
GUH
50
HEVEA
51
HOKHENG
52
KNM
135
Universitas Sumatera Utara
53
54
LAFMSIA
0
1
0
0
0
0
0
0
0
MASTEEL
55
PCHEM
Lampiran 9. Data Variabel Discretionary Accrual
No.
Kode
2013
2014
2015
0.852078778
0.459400865
0.579964156
669.8217532
54.59031976
-10.479306
-2.477132051
-3.091354513
-8.48878026
-7.235099396
-19.02807635
-51.9590653
-10.50113609
21.438294
-13.02234692
-756.6547518
13.067013
-24.15841791
-6.580808308
9.362175147
-3.658922861
-1.428230859
-4.465068612
-3.782107586
-12.4172392
0.396938855
2.096026545
2.501400236
2.251065515
-1.536412795
0.491171854
-39.16317342
-14.9993939
-8.643710055
-3.172876734
-26.49115068
-3.630035902
2.470635665
-11.99267297
4.468223084
-2.843145667
12.94823401
20.641849405211
(56.216457236589)
(10.409624239906)
Perusahaan
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
INTP
SMBR
SMCB
AMFG
ARNA
IKAI
KIAS
MLIA
TOTO
ALMI
CTBN
GDST
JPRS
AKPI
PICO
136
Universitas Sumatera Utara
16
17
18
19
20
21
22
23
24
25
26
27
TBMS
(39.128960000000)
17.689180243278
24.024103665598
(0.000000000006)
(0.000000000006)
(0.000000000005)
2.376228387979
15.857193917397
27.238577725899
13.708086839629
7.641508823725
(5.561229228145)
-10.07293188
-6.016073199
-18.23464375
-2.668308825
-7.822822266
-4.2471345
-4.65079739
-4.850345851
-2.743144583
-2.668308825
-7.822822266
-4.2471345
-4.65079739
-4.850345851
-2.743144583
75.56031244
10.40826982
-11.4332046
6.75
5.390692999
147.1379372
-39.36090311
-33.84892725
-13.65435084
2.376228388
15.85719392
27.23857773
13.70808684
7.641508824
-5.561229228
-389224.709
-443376.8813
-443697.2179
2.721447263
6.094280054
16.24184073
-2.167414764
-92.75502666
-87.6555
-106.336915
6.562143541
5.853056358
-4.866006448
-2.251022487
1.463195965
-844.6472023
-832.5311993
-821.8241669
8.593248689
3.678660162
-7.081202108
23.997476
41.27274154
-6.260696573
BRPT
DPNS
EKAD
UNIC
APLI
BRNA
FPNI
IGAR
IMPC
IPOL
TRST
28
YPAS
29
CPIN
30
JPFA
31
MAIN
32
TIRT
33
ALDO
34
FASW
35
INRU
36
KBRI
37
SPMA
137
Universitas Sumatera Utara
38
39
40
41
42
43
44
45
46
47
48
49
ABLEGRP
17.23153983
0.054358495
-11.0532802
8.913438416
-14.8385731
-9.715175941
-7.093333939
53.76235097
7.966881749
-0.0949
0.6428
-0.0065
40.40555201
4.646744166
6.619160342
-13.08223314
-7.837070185
-10.30535852
-3.243127488
-58.63705658
-254.2057382
6.723490
6.889775
7.236755
-5.76725981
9.744334266
8.690377587
103.7756901
2.931550913
1.749706324
68.85413532
-6.303253949
-5.961201657
12.90042597
40.35787336
80.78297556
6.314375326
4.722113134
5.503159767
81.73098459
41.31396282
36.84560457
-5.311141402
95.01008743
29.3749188
-14.53173308
-6.463745395
-6.95609625
-30.30831651
-47.56810394
-58.15503139
2.975473619
-9.270731838
-10.61464696
APM
BTM
CANONE
CAP
CCM
CNASIA
COASTAL
EKIB
EWEIN
GOODWAY
GUH
50
HEVEA
51
HOKHENG
52
KNM
53
LAFMSIA
54
MASTEEL
55
PCHEM
138
Universitas Sumatera Utara
Lampiran 10. Output Hasil Pengolahan Data SPSS
STATISTIK DESKRIPTIF
Statistik Deskriptif Variabel Return On Asset, Financial Leverage, Total
Asset Turnover, Perubahan Direksi dan Discretionary Accrual (Min,
Max, Sum, Mean)
Descriptive Statistics
N
Minimum
Maximum
Sum
ROA
LEV
Asset Turnover
165
165
165
Efektivitas Pengawasan
Discretionary Accrual
165
165
0
1
10
.0300
1.2200
70.9918
.0003 430995.000 431130.9975
0
0
4
.323
443697.22 669.821800 1278909.694
00000000
000
8865530
Valid N (listwise)
165
Mean
.6
.430253
2612.9151
36
.104
7750.9678
47797292
Sumber : Output SPSS, data diolah peneliti, 2016
Statistik Deskriptif Variabel Return On Asset, Financial Leverage, Total
Asset Turnover, Perubahan Direksi dan Discretionary Accrual (Range,
Std. Deviation, Variance)
N
Range
ROA
LEV
Asset Turnover
Komisaris Independen
Discretionary Accrual
165
165
165
165
165
Valid N (listwise)
165
Std. Deviation
1
.133
1.1900
.2301922
430994.9997 1251.5285069
0
.08323
444367.04180 5711.75875861
00000
478050
Variance
.018
.053
1.1266
.104
3.26239
139
Universitas Sumatera Utara
Statistik Deskriptif Variabel Auditor Switching dan Perubahan Direksi
Auditor_Switching
N
Valid
Perubahan_Direksi
165
165
0
0
Mean
.1030
.1273
Median
.0000
.0000
Minimum
.00
.00
Maximum
1.00
1.00
Missing
Statistik Frekuensi Variabel Auditor Switching
Auditor_Switching
Cumulative
Frequency
V Tidak Berganti
a Berganti
l Total
i
Percent
Valid Percent
Percent
148
89.7
89.7
89.7
17
10.3
10.3
100.0
165
100.0
100.0
d
Statistik Frekuensi Variabel Perubahan Direksi
Perubahan_Direksi
Cumulative
Frequency
V Tidak Berganti
a Berganti
l Total
i
Percent
Valid Percent
Percent
144
87.3
87.3
87.3
21
12.7
12.7
100.0
165
100.0
100.0
d
140
Universitas Sumatera Utara
UJI ASUMSI KLASIK
Uji Normalitas
Kolmogorov – Smirnov Uji Normalitas
One-Sample Kolmogorov-Smirnov Test
Unstandardized Residual
N
165
Normal
Mean
a,b
.00
Parameters
Std. Deviation
56367.598
Most Extreme
Absolute
.385
Differences
Positive
.301
Negative
-.385
Kolmogorov-Smirnov Z
4.949
Asymp. Sig. (2-tailed)
.0093
a. Test distribution is Normal.
Sumber : Output SPSS, data diolah peneliti, 2016
141
Universitas Sumatera Utara
Uji Multikolinearitas
Coefficientsa
Unstandardized
Standardized
Coefficients
Coefficients
Model
B
Beta
T
Collinearity Statistics
Std. Error
(Constant)
4563.623
11739.733
ROA
-22436.080
35333.712
LEV
-37724.977
Asset
Sig.
Tolerance
VIF
.389
.698
-.052
-.635
.526
.910
1.099
20517.875
-.152
-1.839
.068
.901
1.109
.007
.135
.004
.053
.958
.979
1.021
8200.159
14200.049
.046
.577
.564
.954
1.048
SWITCH
5212.209
15015.942
.028
.347
.729
.959
1.043
Perubahan
9102.692
13644.811
.053
.667
.506
.967
1.035
Turnover
Komisaris
Independen
Direksi
Autokorelasi
Model Summaryb
Model
1
R
R Square
a
.162
.026
Adjusted R
Square
Std. Error of
the Estimate
DurbinWatson
-.011 57427.8967384
169450
2.081
Heterokedastisitas
Unstandardized Coefficients
Model
(Constant)
ROA
LEV
Asset
Turnover
Komisaris
Independen
SWITCH
Perubahan
Direksi
B
Std. Error
-3735.551
34746.652
59607.861
-.017
10814.159
32547.960
18900.222
.124
-11994.672
-6616.973
-9738.739
Standardize
d
Coefficients
Beta
T
Sig.
.086
.255
-.010
-.345
1.068
3.154
-.135
.730
.287
.02
.893
13080.501
-.072
-.917
.361
13832.067
12569.038
-.038
-.061
-.478
-.775
.633
.440
142
Universitas Sumatera Utara
Model Summaryb
Model
R
R Square
a
1
Adjusted R
Square
.162
.026
Std. Error of
the Estimate
DurbinWatson
-.011 57427.8967384
169450
2.081
a. Dependent Variable: RES2
Sumber : Output SPSS, data diolah peneliti, 2016
Koefisien Determinasi ��
Model
1
R
Adjusted R
Square
R Square
a
.162
.026
Std. Error of the
Estimate
.031
57427.897
Sumber : Output SPSS, data diolah peneliti, 2016
Tabel 4.8
Uji Parsial
Coefficientsa
Unstandardize
d Coefficients
Model
(Constant)
B
Standardized Coefficients
Std. Error
4563.623
11739.733
ROA
-22436.080
35333.712
LEV
-37724.977
Beta
T
Sig.
.389
.39
-.0052
-.635
.32
20517.875
-.152
-1.839
.48
.007
.135
.004
.053
.958
Efektivitas
Pengawasan
8200.159
14200.049
.046
.577
.564
SWITCH
5212.209
15015.942
.028
.347
.729
Perubahan
Direksi
9102.692
13644.811
.053
.667
.506
Asset Turnover
a. Dependent Variable: Discretionary Accrual
Sumber : Output SPSS, data diolah peneliti, 2016
143
Universitas Sumatera Utara
Uji Simultan
Sum of
Squares
Model
1
Df
Mean Square
Regression
1.396E10
6
2.326E9
Residual
5.211E11
158
3.298E9
Total
5.350E11
164
F
Sig.
.705
.646a
Sumber : Output SPSS, data diolah peneliti, 2016
Uji Beda t-test variabel Return On Asset
One-Sample Statistics
N
Indonesia
Malaysia
Mean
92
66
Std. Deviation
.0654
.0338
Std. Error Mean
.12945
.09864
.01350
.01214
Sumber : Output SPSS, data diolah peneliti, 2016
Uji Beda t-test variabel Financial Leverage
One-Sample Statistics
N
Indonesia
Malaysia
Mean
95
68
Std. Deviation
.447027
.416621
Std. Error Mean
.2313415
.2250515
.0237351
.0272915
One-Sample Test
Test Value = 0
T
Indonesia
Malaysia
18.834
15.266
Df
94
67
Sig. (2-tailed)
.000
.000
Mean
Difference
.4470274
.4166206
95% Confidence Interval of the
Difference
Lower
.399901
.362147
Upper
.494154
.471095
144
Universitas Sumatera Utara
Uji Beda t-test variabel Efektivitas Pengawasan
One-Sample Statistics
N
Indonesia
Malaysia
Mean
14
17
Std. Deviation
.3671
.4282
Std. Error Mean
.34653
.22063
.09261
.05351
One-Sample Test
Test Value = 0
T
Indonesia
Malaysia
Df
3.964
8.003
Sig. (2-tailed)
13
16
95% Confidence
Interval of the
Difference
Mean
Difference
.002
.000
Lower
.36714
.42824
Upper
.1671
.3148
.5672
.5417
Sumber : Output SPSS, data diolah peneliti, 2016
Uji Beda t-test variabel Auditor Switching
One-Sample Statistics
N
Indoensi
a
Malaysia
Mean
Std. Deviation
Std. Error Mean
95
.03
.176
.018
68
.21
.407
.049
One-Sample Test
Test Value = 0
95% Confidence
Interval of the
Difference
T
Indonesia
Malaysia
1.75
1
4.16
8
Df
Sig. (2-tailed)
Mean
Difference
Upp
er
Lower
94
.083
.032
.00
.07
67
.000
.206
.11
.30
Sumber : Output SPSS, data diolah peneliti, 2016
145
Universitas Sumatera Utara
Uji Beda t-test variabel Perubahan Direksi
One-Sample Statistics
N
Indonesia
Malaysia
Mean
95
68
Std. Deviation
.08
.18
.279
.384
Std. Error
Mean
.029
.047
One-Sample Test
Test Value = 0
T
Sig. (2tailed)
Df
Indonesia
-1.421
94
Malaysia
-1.002
67
Mean
Difference
95% Confidence Interval of
the Difference
Lower
Upper
.158
- 3484.124284
8780.98164 21046.0875
594984
84622420
81519467
.320
- 6483.422118
6540.02848 19563.4790
526462
85402925
95607046
Sumber : Output SPSS, data diolah peneliti, 2016
146
Universitas Sumatera Utara