Faktor-Faktor yang Mempengaruhi Audit Report Lag dengan Komite Audit Sebagai Variabel Pemoderasi: Studi Pada Perusahaan Pertambangan yang Terdaftar di BEI Periode 2009-2011
Lampiran 1
DAFTAR POPULASI DAN SAMPEL PENELITIAN
No.
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
24.
Perusahaan
Kode
Perusahaan
Kriteria
Sampel
1 2
3
Pertambangan Sektor Batubara
PT.Adaro Energy Tbk
ADARO
√
√
√
PT.Atlas Resources Tbk
ARII
—
PT. ATPK Resources Tbk
ATPK
—
PT.Borneo
Lumbung
BORN
—
Energy & Metal Tbk
PT.Berau Coal Energy Tbk
BRAU
—
PT.Baramulti Suksessarana
BSSR
—
Tbk
PT.Bumi Resources Tbk
BUMI
√
√
√
PT.Bayan Resources Tbk
BYAN
√
√
√
PT.Darma Henwa Tbk
DEWA
√
√
√
PT.Delta Dunia Tbk
DOID
—
PT.Golden Energy Mines
GEMS
—
Tbk
PT.Garda Tujuh Buana Tbk
GTBO
—
PT.Harum Energy Tbk
HRUM
—
PT.Indo
Tambangraya
ITMG
√
√
√
Megah Tbk
PT.Resources
Alam
KKGI
—
√
√
Indonesia Tbk
PT.Mitrabara Adiperdana
MBAP
—
Tbk
PT.Myoh Technology Tbk
MYOH
—
PT.Perdana Karya Perkasa
PKPK
—
Tbk
PT.Bukit
Asam
PTBA
√
√
√
(PERSERO) Tbk
PT.Petrosea Tbk
PTRO
√
√
√
PT.Eartainment
SMMT
—
International Tbk
PT. Toba Bara Sejahtera
TOBA
—
Tbk
Pertambangan Sektor Minyak dan Gas Bumi
PT.Ratu Prabu Energi Tbk
ARTI
—
PT.Benakat
Petrolium
BIPI
—
√
√
Energy Tbk
Memenuhi
Kriteria
1
—
—
—
—
—
2
3
4
—
—
—
—
5
—
—
—
—
6
7
—
—
—
—
17
Universitas Sumatera Utara
25.
26.
27.
28.
29.
30.
31.
32.
33.
34.
35.
36.
37.
38.
39.
40.
—
PT.Elnusa Tbk
ELSA
√
√
√
PT.Energi Mega Persada
ENRG
—
√
√
Tbk
PT.Surya Esa Perkasa Tbk
ESSA
—
PT.Medco Energi Tbk
MEDC
√
√
√
PT.Radiant
Utama
RUIS
—
Interinsco Tbk
Pertambangan Sektor Logam dan Mineral
PT.Aneka Tambang Tbk
ANTM
√
√
√
PT.Cita Mineral Investindo CITA CITA
—
√
√
Tbk
PT.Citra Kebun Raya Agri
CKRA
—
Tbk
PT.Central
Omega
DKFT
—
Resources Tbk
PT.Vale Indonesia Tbk
INCO
√
√
√
PT.
MDKA
—
PT. J Resources Asia
PSAB
—
Pasifik Tbk
PT. SMR Utama Tbk
SMRU
—
PT. Timah (PERSERO) Tbk
TINS
√
√
√
Pertambangan Sektor Batu-batuan
PT.Citatah Tbk
CTTH
—
PT.Mitra Investindo Tbk
MITI
—
Pertambangan Sektor Lain-lain
—
—
— — —
8
—
—
9
—
10
—
—
—
11
—
—
—
12
—
—
—
Lampiran 2
DAFTAR HASIL PENGUMPULAN DATA VARIABEL INDEPENDEN
PADA PERUSAHAAN SEKTOR PERTAMBANGAN DI BEI
Variabel Konvergensi IFRS, Probabilitas Kebangkrutan, Komisaris Independen,
Auditor Switching, dan Tenure Audit
No.
KODE
KONVERGENSI IFRS
2010
1
2011
1
1.
ADARO
2009
1
2.
3.
BUMI
BAYAN
0
1
0
1
1
1
4.
DEWA
0
0
1
5.
ITMG
1
1
1
18
Universitas Sumatera Utara
6.
PTBA
0
0
1
7.
PTRO
1
1
1
8.
ELSA
1
1
1
9.
MEDC
1
1
1
10.
ANTM
0
1
1
11.
INCO
0
0
1
12.
TINS
1
1
1
No.
KODE
1.
ADARO
2.
BUMI
0.861569273
1.139480082
0.951958429
3.
BAYAN
1.371353044
1.774805895
1.865212003
4.
DEWA
1.026592598
1.811961459
2.18680207
5.
ITMG
3.721687582
3.588386484
4.500706385
6.
PTBA
4.549924878
3.958192696
3.98102416
7.
PTRO
1.527861415
2.396473504
1.818652347
8.
ELSA
4.020062582
3.679083631
2.761460663
9.
MEDC
2.85125842
3.450667979
2.877715796
10.
ANTM
3.793692887
3.959152374
3.801842806
11.
INCO
2.01885311
2.026814728
1.599076745
12.
TINS
0.938447529
1.306429182
1.251693937
PROBABILITAS KEBANGKRUTAN
2009
2010
2011
1.767075769
1.538434728 0.526793096
19
Universitas Sumatera Utara
No.
KODE
1.
ADARO
0.3333333333
0.3333333333
0.3333333333
2.
BUMI
0.375
0.375
0.375
3.
BAYAN
0.40
0.40
0.40
4.
DEWA
0.50
0.50
0.50
5.
ITMG
0.3333333333
0.3333333333
0.3333333333
6.
PTBA
0.40
40
0.3333333333
7.
PTRO
0.4285714286
50
0.4285714286
8.
ELSA
0.40
50
0.3333333333
9.
MEDC
0.30
0.30
0.3333333333
10.
11.
ANTM
INCO
0.50
0.40
0.50
0.40
0.50
0.40
12.
TINS
0.3333333333
0.3333333333
0.3333333333
No.
KODE
KOMISARIS INDEPENDEN
2009
2010
2011
AUDITOR SWITCHING
2010
0
2011
0
1.
ADARO
2009
0
2.
3.
BUMI
BAYAN
0
0
1
1
1
1
4.
DEWA
0
0
0
5.
ITMG
0
0
0
6.
PTBA
0
0
0
7.
PTRO
0
0
0
8.
ELSA
0
0
0
9.
MEDC
0
0
0
10.
11.
ANTM
INCO
0
0
0
1
0
1
12.
TINS
0
0
0
20
Universitas Sumatera Utara
No.
KODE
TENURE AUDIT
2010
1
2011
1
1.
ADARO
2009
1
2.
3.
BUMI
BAYAN
0
0
0
0
0
0
4.
DEWA
1
1
1
5.
ITMG
1
1
1
6.
PTBA
1
1
1
7.
PTRO
1
1
1
8.
ELSA
1
1
1
9.
MEDC
1
1
1
10.
11.
ANTM
INCO
1
0
1
0
1
0
12.
TINS
1
1
1
Lampiran 3
DAFTAR HASIL PENGUMPULAN DATA VARIABEL PEMODERASI
PADA PERUSAHAAN SEKTOR PERTAMBANGAN DI BEI
No.
KODE
KOMITE AUDIT
2010
3
2011
3
1.
ADARO
2009
3
2.
3.
BUMI
BAYAN
4
4
4
4
4
3
4.
DEWA
3
3
3
5.
ITMG
3
3
3
6.
PTBA
3
3
3
7.
PTRO
3
3
3
8.
ELSA
5
5
6
9.
MEDC
3
3
3
10.
11.
ANTM
INCO
4
5
5
5
4
5
12.
TINS
5
5
5
21
Universitas Sumatera Utara
Lampiran 4
DAFTAR HASIL PENGUMPULAN DATA VARIABEL DEPENDEN
PADA PERUSAHAAN SEKTOR PERTAMBANGAN DI BEI
No.
KODE
AUDIT REPORT LAG
2010
75
2011
86
1.
ADARO
2009
81
2.
3.
BUMI
BAYAN
88
89
84
90
87
89
4.
DEWA
82
85
87
5.
ITMG
83
54
53
6.
PTBA
60
59
59
7.
PTRO
81
41
61
8.
ELSA
61
81
74
9.
MEDC
56
63
82
10.
11.
ANTM
INCO
85
83
84
59
80
90
12.
TINS
77
82
80
Lampiran 5
OUTPUT HASIL PENGUJIAN DATA SPSS
Statistik Deskriptif
Descriptive Statistics
N
Minimum
Maximum
Mean
Std. Deviation
ARL
36
41.00
90.00
75.3056
13.29623
KONV_IFRS
36
.00
1.00
.7500
.43916
PROB
36
.52679
4.54992
2.4222556
1.20429735
DEKOM_INDP
36
.30
.50
.3939
.06666
SWITCH
36
.00
1.00
.1667
.37796
TENURE
36
.00
1.00
.7500
.43916
KOMDIT
36
3.00
6.00
3.7778
.92924
Valid N (listwise)
36
22
Universitas Sumatera Utara
Uji Normalitas Sebelum Pemoderasi
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N
Normal Parameters
36
a,b
Mean
Std. Deviation
Most Extreme Differences
.0000000
10.59845501
Absolute
.189
Positive
.146
Negative
-.189
Kolmogorov-Smirnov Z
1.132
Asymp. Sig. (2-tailed)
.154
a. Test distribution is Normal.
b. Calculated from data.
23
Universitas Sumatera Utara
Uji Normalitas Setelah Pemoderasi
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N
Normal Parameters
36
a,b
Mean
Std. Deviation
Most Extreme Differences
.0000000
9.51142857
Absolute
.105
Positive
.104
Negative
-.105
Kolmogorov-Smirnov Z
.632
Asymp. Sig. (2-tailed)
.819
a. Test distribution is Normal.
b. Calculated from data.
24
Universitas Sumatera Utara
Uji Multikolinearitas sebelum Pemoderasi
Coefficients
a
Model
Standardized
Collinearity
Unstandardized Coefficients
Coefficients
Statistics
B
Beta
1 (Constant)
Std. Error
71.389
14.363
4.093
4.915
PROB
-4.732
DEKOM_INDP
t
Sig.
Tolerance
VIF
4.970
.000
.135
.833
.412
.804 1.244
1.806
-.429
-2.620
.014
.791 1.264
52.648
30.703
.264
1.715
.097
.894 1.119
SWITCH
-4.191
8.267
-.119
-.507
.616
.384 2.607
TENURE
-10.310
7.790
-.341
-1.323
.196
.320 3.126
KONV_IFRS
a. Dependent Variable: ARL
Uji Multikolinearitas Setelah Pemoderasi
Coefficients
a
Model
1
Standardized
Unstandardized Coefficients
Coefficients
B
Beta
(Constant)
Std. Error
63.966
16.614
3.594
4.962
PROB
-4.770
DEKOM_INDP
Collinearity Statistics
t
Sig.
Tolerance
VIF
3.850
.001
.119
.724
.475
.794
1.260
1.813
-.432
-2.632
.013
.791
1.264
50.361
30.908
.252
1.629
.114
.888
1.126
SWITCH
-3.691
8.312
-.105
-.444
.660
.382
2.619
TENURE
-8.627
8.037
-.285
-1.073
.292
.303
3.306
KOMDIT
1.970
2.195
.138
.897
.377
.906
1.104
KONV_IFRS
a. Dependent Variable: ARL
25
Universitas Sumatera Utara
Uji Heterokedastisitas Sebelum Pemoderasi
Uji Heterokedastisitas Setelah Pemoderasi
26
Universitas Sumatera Utara
Uji Autokorelasi Sebelum Pemoderasi
Runs Test
Unstandardized Residual
a
Test Value
.72019
Cases < Test Value
18
Cases >= Test Value
18
Total Cases
36
Number of Runs
17
Z
-.507
Asymp. Sig. (2-tailed)
.612
a. Median
Uji Autokorelasi Setelah Pemoderasi
Runs Test
Unstandardized Residual
a
Test Value
.80580
Cases < Test Value
18
Cases >= Test Value
18
Total Cases
36
Number of Runs
18
Z
-.169
Asymp. Sig. (2-tailed)
.866
a. Median
Uji Regresi Linier Berganda
Coefficients
a
Model
1
Standardized
(Constant)
Unstandardized Coefficients
Coefficients
B
Beta
Std. Error
71.389
14.363
4.093
4.915
PROB
-4.732
DEKOM_INDP
t
Sig.
4.970
.000
.135
.833
.412
1.806
-.429
-2.620
.014
52.648
30.703
.264
1.715
.097
SWITCH
-4.191
8.267
-.119
-.507
.616
TENURE
-10.310
7.790
-.341
-1.323
.196
KONV_IFRS
a. Dependent Variable: ARL
27
Universitas Sumatera Utara
Uji Koefisien Determinasi (R2)
b
Model Summary
Model
R
R Square
.604
1
a
Adjusted R Square Std. Error of the Estimate
.365
.259
11.44764
a. Predictors: (Constant), TENURE, DEKOM_INDP, KONV_IFRS, PROB, SWITCH
b. Dependent Variable: ARL
Uji Signifikansi Simultan (F-Test)
b
ANOVA
Model
Sum of Squares Df
1
Mean Square
F
Regression
2256.185
5
451.237
Residual
3931.454
30
131.048
Total
6187.639
35
Sig.
3.443
.014
a
a. Predictors: (Constant), TENURE, DEKOM_INDP, KONV_IFRS, PROB, SWITCH
b. Dependent Variable: ARL
Uji signifikansi Parsial (T-Test)
Coefficients
a
Model
1
Standardized
(Constant)
Unstandardized Coefficients
Coefficients
B
Beta
Std. Error
71.389
14.363
4.093
4.915
PROB
-4.732
DEKOM_INDP
t
Sig.
4.970
.000
.135
.833
.412
1.806
-.429
-2.620
.014
52.648
30.703
.264
1.715
.097
SWITCH
-4.191
8.267
-.119
-.507
.616
TENURE
-10.310
7.790
-.341
-1.323
.196
KONV_IFRS
a. Dependent Variable: ARL
28
Universitas Sumatera Utara
Hasil Uji Residual Komite Audit dalam Memoderasi Hubungan
Konvergensi IFRS dan ARL
Coefficients
a
Model
1
Standardized
Unstandardized Coefficients
Coefficients
B
Beta
Std. Error
(Constant)
1.253
.400
ARL
-.006
.005
t
-.185
Sig.
3.134
.004
-1.096
.281
a. Dependent Variable: AbsRes_1
Hasil Uji Residual Komite Audit dalam Memoderasi Hubungan
Probabilitas Kebangkrutan dan ARL
Coefficients
a
Model
1
Standardized
Unstandardized Coefficients
Coefficients
B
Beta
Std. Error
(Constant)
1.104
.427
ARL
-.004
.006
t
-.122
Sig.
2.586
.014
-.717
.0478
a. Dependent Variable: AbsRes_2
Hasil Uji Residual Komite Audit dalam Memoderasi
Hubungan Komisaris Independen dan ARL
Coefficients
a
Model
1
Standardized
Unstandardized Coefficients
Coefficients
B
Beta
Std. Error
(Constant)
1.234
.409
ARL
-.006
.005
t
-.175
Sig.
3.014
.005
-1.037
.0307
a. Dependent Variable: AbsRes_3
29
Universitas Sumatera Utara
Hasil Uji Residual Komite Audit dalam Memoderasi
Hubungan Auditor Switching dan ARL
Coefficients
a
Model
1
Standardized
Unstandardized Coefficients
Coefficients
B
Beta
Std. Error
(Constant)
1.017
.424
ARL
-.003
.006
t
-.092
Sig.
2.400
.022
-.537
.595
a. Dependent Variable: AbsRes_4
Hasil Uji Residual Komite Audit dalam Memoderasi
Hubungan Auditor Switching dan ARL
Coefficients
a
Model
1
Standardized
Unstandardized Coefficients
Coefficients
B
Beta
Std. Error
(Constant)
ARL
.909
.443
-.002
.006
t
-.059
Sig.
2.050
.048
-.342
.734
a. Dependent Variable: AbsRes_5
Lampiran 6
Nilai Kurs Tengah Bank Indonesia (BI) Setiap Akhir Tahun
Selama Tahun 2009-2011
Keterangan
Kurs Jual BI
2009
9447
Tahun
2010
9036
Kurs Beli BI
9353
8946
9023
Kurs tengah BI
9400
8991
9068
2011
9113
30
Universitas Sumatera Utara
DAFTAR POPULASI DAN SAMPEL PENELITIAN
No.
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
24.
Perusahaan
Kode
Perusahaan
Kriteria
Sampel
1 2
3
Pertambangan Sektor Batubara
PT.Adaro Energy Tbk
ADARO
√
√
√
PT.Atlas Resources Tbk
ARII
—
PT. ATPK Resources Tbk
ATPK
—
PT.Borneo
Lumbung
BORN
—
Energy & Metal Tbk
PT.Berau Coal Energy Tbk
BRAU
—
PT.Baramulti Suksessarana
BSSR
—
Tbk
PT.Bumi Resources Tbk
BUMI
√
√
√
PT.Bayan Resources Tbk
BYAN
√
√
√
PT.Darma Henwa Tbk
DEWA
√
√
√
PT.Delta Dunia Tbk
DOID
—
PT.Golden Energy Mines
GEMS
—
Tbk
PT.Garda Tujuh Buana Tbk
GTBO
—
PT.Harum Energy Tbk
HRUM
—
PT.Indo
Tambangraya
ITMG
√
√
√
Megah Tbk
PT.Resources
Alam
KKGI
—
√
√
Indonesia Tbk
PT.Mitrabara Adiperdana
MBAP
—
Tbk
PT.Myoh Technology Tbk
MYOH
—
PT.Perdana Karya Perkasa
PKPK
—
Tbk
PT.Bukit
Asam
PTBA
√
√
√
(PERSERO) Tbk
PT.Petrosea Tbk
PTRO
√
√
√
PT.Eartainment
SMMT
—
International Tbk
PT. Toba Bara Sejahtera
TOBA
—
Tbk
Pertambangan Sektor Minyak dan Gas Bumi
PT.Ratu Prabu Energi Tbk
ARTI
—
PT.Benakat
Petrolium
BIPI
—
√
√
Energy Tbk
Memenuhi
Kriteria
1
—
—
—
—
—
2
3
4
—
—
—
—
5
—
—
—
—
6
7
—
—
—
—
17
Universitas Sumatera Utara
25.
26.
27.
28.
29.
30.
31.
32.
33.
34.
35.
36.
37.
38.
39.
40.
—
PT.Elnusa Tbk
ELSA
√
√
√
PT.Energi Mega Persada
ENRG
—
√
√
Tbk
PT.Surya Esa Perkasa Tbk
ESSA
—
PT.Medco Energi Tbk
MEDC
√
√
√
PT.Radiant
Utama
RUIS
—
Interinsco Tbk
Pertambangan Sektor Logam dan Mineral
PT.Aneka Tambang Tbk
ANTM
√
√
√
PT.Cita Mineral Investindo CITA CITA
—
√
√
Tbk
PT.Citra Kebun Raya Agri
CKRA
—
Tbk
PT.Central
Omega
DKFT
—
Resources Tbk
PT.Vale Indonesia Tbk
INCO
√
√
√
PT.
MDKA
—
PT. J Resources Asia
PSAB
—
Pasifik Tbk
PT. SMR Utama Tbk
SMRU
—
PT. Timah (PERSERO) Tbk
TINS
√
√
√
Pertambangan Sektor Batu-batuan
PT.Citatah Tbk
CTTH
—
PT.Mitra Investindo Tbk
MITI
—
Pertambangan Sektor Lain-lain
—
—
— — —
8
—
—
9
—
10
—
—
—
11
—
—
—
12
—
—
—
Lampiran 2
DAFTAR HASIL PENGUMPULAN DATA VARIABEL INDEPENDEN
PADA PERUSAHAAN SEKTOR PERTAMBANGAN DI BEI
Variabel Konvergensi IFRS, Probabilitas Kebangkrutan, Komisaris Independen,
Auditor Switching, dan Tenure Audit
No.
KODE
KONVERGENSI IFRS
2010
1
2011
1
1.
ADARO
2009
1
2.
3.
BUMI
BAYAN
0
1
0
1
1
1
4.
DEWA
0
0
1
5.
ITMG
1
1
1
18
Universitas Sumatera Utara
6.
PTBA
0
0
1
7.
PTRO
1
1
1
8.
ELSA
1
1
1
9.
MEDC
1
1
1
10.
ANTM
0
1
1
11.
INCO
0
0
1
12.
TINS
1
1
1
No.
KODE
1.
ADARO
2.
BUMI
0.861569273
1.139480082
0.951958429
3.
BAYAN
1.371353044
1.774805895
1.865212003
4.
DEWA
1.026592598
1.811961459
2.18680207
5.
ITMG
3.721687582
3.588386484
4.500706385
6.
PTBA
4.549924878
3.958192696
3.98102416
7.
PTRO
1.527861415
2.396473504
1.818652347
8.
ELSA
4.020062582
3.679083631
2.761460663
9.
MEDC
2.85125842
3.450667979
2.877715796
10.
ANTM
3.793692887
3.959152374
3.801842806
11.
INCO
2.01885311
2.026814728
1.599076745
12.
TINS
0.938447529
1.306429182
1.251693937
PROBABILITAS KEBANGKRUTAN
2009
2010
2011
1.767075769
1.538434728 0.526793096
19
Universitas Sumatera Utara
No.
KODE
1.
ADARO
0.3333333333
0.3333333333
0.3333333333
2.
BUMI
0.375
0.375
0.375
3.
BAYAN
0.40
0.40
0.40
4.
DEWA
0.50
0.50
0.50
5.
ITMG
0.3333333333
0.3333333333
0.3333333333
6.
PTBA
0.40
40
0.3333333333
7.
PTRO
0.4285714286
50
0.4285714286
8.
ELSA
0.40
50
0.3333333333
9.
MEDC
0.30
0.30
0.3333333333
10.
11.
ANTM
INCO
0.50
0.40
0.50
0.40
0.50
0.40
12.
TINS
0.3333333333
0.3333333333
0.3333333333
No.
KODE
KOMISARIS INDEPENDEN
2009
2010
2011
AUDITOR SWITCHING
2010
0
2011
0
1.
ADARO
2009
0
2.
3.
BUMI
BAYAN
0
0
1
1
1
1
4.
DEWA
0
0
0
5.
ITMG
0
0
0
6.
PTBA
0
0
0
7.
PTRO
0
0
0
8.
ELSA
0
0
0
9.
MEDC
0
0
0
10.
11.
ANTM
INCO
0
0
0
1
0
1
12.
TINS
0
0
0
20
Universitas Sumatera Utara
No.
KODE
TENURE AUDIT
2010
1
2011
1
1.
ADARO
2009
1
2.
3.
BUMI
BAYAN
0
0
0
0
0
0
4.
DEWA
1
1
1
5.
ITMG
1
1
1
6.
PTBA
1
1
1
7.
PTRO
1
1
1
8.
ELSA
1
1
1
9.
MEDC
1
1
1
10.
11.
ANTM
INCO
1
0
1
0
1
0
12.
TINS
1
1
1
Lampiran 3
DAFTAR HASIL PENGUMPULAN DATA VARIABEL PEMODERASI
PADA PERUSAHAAN SEKTOR PERTAMBANGAN DI BEI
No.
KODE
KOMITE AUDIT
2010
3
2011
3
1.
ADARO
2009
3
2.
3.
BUMI
BAYAN
4
4
4
4
4
3
4.
DEWA
3
3
3
5.
ITMG
3
3
3
6.
PTBA
3
3
3
7.
PTRO
3
3
3
8.
ELSA
5
5
6
9.
MEDC
3
3
3
10.
11.
ANTM
INCO
4
5
5
5
4
5
12.
TINS
5
5
5
21
Universitas Sumatera Utara
Lampiran 4
DAFTAR HASIL PENGUMPULAN DATA VARIABEL DEPENDEN
PADA PERUSAHAAN SEKTOR PERTAMBANGAN DI BEI
No.
KODE
AUDIT REPORT LAG
2010
75
2011
86
1.
ADARO
2009
81
2.
3.
BUMI
BAYAN
88
89
84
90
87
89
4.
DEWA
82
85
87
5.
ITMG
83
54
53
6.
PTBA
60
59
59
7.
PTRO
81
41
61
8.
ELSA
61
81
74
9.
MEDC
56
63
82
10.
11.
ANTM
INCO
85
83
84
59
80
90
12.
TINS
77
82
80
Lampiran 5
OUTPUT HASIL PENGUJIAN DATA SPSS
Statistik Deskriptif
Descriptive Statistics
N
Minimum
Maximum
Mean
Std. Deviation
ARL
36
41.00
90.00
75.3056
13.29623
KONV_IFRS
36
.00
1.00
.7500
.43916
PROB
36
.52679
4.54992
2.4222556
1.20429735
DEKOM_INDP
36
.30
.50
.3939
.06666
SWITCH
36
.00
1.00
.1667
.37796
TENURE
36
.00
1.00
.7500
.43916
KOMDIT
36
3.00
6.00
3.7778
.92924
Valid N (listwise)
36
22
Universitas Sumatera Utara
Uji Normalitas Sebelum Pemoderasi
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N
Normal Parameters
36
a,b
Mean
Std. Deviation
Most Extreme Differences
.0000000
10.59845501
Absolute
.189
Positive
.146
Negative
-.189
Kolmogorov-Smirnov Z
1.132
Asymp. Sig. (2-tailed)
.154
a. Test distribution is Normal.
b. Calculated from data.
23
Universitas Sumatera Utara
Uji Normalitas Setelah Pemoderasi
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N
Normal Parameters
36
a,b
Mean
Std. Deviation
Most Extreme Differences
.0000000
9.51142857
Absolute
.105
Positive
.104
Negative
-.105
Kolmogorov-Smirnov Z
.632
Asymp. Sig. (2-tailed)
.819
a. Test distribution is Normal.
b. Calculated from data.
24
Universitas Sumatera Utara
Uji Multikolinearitas sebelum Pemoderasi
Coefficients
a
Model
Standardized
Collinearity
Unstandardized Coefficients
Coefficients
Statistics
B
Beta
1 (Constant)
Std. Error
71.389
14.363
4.093
4.915
PROB
-4.732
DEKOM_INDP
t
Sig.
Tolerance
VIF
4.970
.000
.135
.833
.412
.804 1.244
1.806
-.429
-2.620
.014
.791 1.264
52.648
30.703
.264
1.715
.097
.894 1.119
SWITCH
-4.191
8.267
-.119
-.507
.616
.384 2.607
TENURE
-10.310
7.790
-.341
-1.323
.196
.320 3.126
KONV_IFRS
a. Dependent Variable: ARL
Uji Multikolinearitas Setelah Pemoderasi
Coefficients
a
Model
1
Standardized
Unstandardized Coefficients
Coefficients
B
Beta
(Constant)
Std. Error
63.966
16.614
3.594
4.962
PROB
-4.770
DEKOM_INDP
Collinearity Statistics
t
Sig.
Tolerance
VIF
3.850
.001
.119
.724
.475
.794
1.260
1.813
-.432
-2.632
.013
.791
1.264
50.361
30.908
.252
1.629
.114
.888
1.126
SWITCH
-3.691
8.312
-.105
-.444
.660
.382
2.619
TENURE
-8.627
8.037
-.285
-1.073
.292
.303
3.306
KOMDIT
1.970
2.195
.138
.897
.377
.906
1.104
KONV_IFRS
a. Dependent Variable: ARL
25
Universitas Sumatera Utara
Uji Heterokedastisitas Sebelum Pemoderasi
Uji Heterokedastisitas Setelah Pemoderasi
26
Universitas Sumatera Utara
Uji Autokorelasi Sebelum Pemoderasi
Runs Test
Unstandardized Residual
a
Test Value
.72019
Cases < Test Value
18
Cases >= Test Value
18
Total Cases
36
Number of Runs
17
Z
-.507
Asymp. Sig. (2-tailed)
.612
a. Median
Uji Autokorelasi Setelah Pemoderasi
Runs Test
Unstandardized Residual
a
Test Value
.80580
Cases < Test Value
18
Cases >= Test Value
18
Total Cases
36
Number of Runs
18
Z
-.169
Asymp. Sig. (2-tailed)
.866
a. Median
Uji Regresi Linier Berganda
Coefficients
a
Model
1
Standardized
(Constant)
Unstandardized Coefficients
Coefficients
B
Beta
Std. Error
71.389
14.363
4.093
4.915
PROB
-4.732
DEKOM_INDP
t
Sig.
4.970
.000
.135
.833
.412
1.806
-.429
-2.620
.014
52.648
30.703
.264
1.715
.097
SWITCH
-4.191
8.267
-.119
-.507
.616
TENURE
-10.310
7.790
-.341
-1.323
.196
KONV_IFRS
a. Dependent Variable: ARL
27
Universitas Sumatera Utara
Uji Koefisien Determinasi (R2)
b
Model Summary
Model
R
R Square
.604
1
a
Adjusted R Square Std. Error of the Estimate
.365
.259
11.44764
a. Predictors: (Constant), TENURE, DEKOM_INDP, KONV_IFRS, PROB, SWITCH
b. Dependent Variable: ARL
Uji Signifikansi Simultan (F-Test)
b
ANOVA
Model
Sum of Squares Df
1
Mean Square
F
Regression
2256.185
5
451.237
Residual
3931.454
30
131.048
Total
6187.639
35
Sig.
3.443
.014
a
a. Predictors: (Constant), TENURE, DEKOM_INDP, KONV_IFRS, PROB, SWITCH
b. Dependent Variable: ARL
Uji signifikansi Parsial (T-Test)
Coefficients
a
Model
1
Standardized
(Constant)
Unstandardized Coefficients
Coefficients
B
Beta
Std. Error
71.389
14.363
4.093
4.915
PROB
-4.732
DEKOM_INDP
t
Sig.
4.970
.000
.135
.833
.412
1.806
-.429
-2.620
.014
52.648
30.703
.264
1.715
.097
SWITCH
-4.191
8.267
-.119
-.507
.616
TENURE
-10.310
7.790
-.341
-1.323
.196
KONV_IFRS
a. Dependent Variable: ARL
28
Universitas Sumatera Utara
Hasil Uji Residual Komite Audit dalam Memoderasi Hubungan
Konvergensi IFRS dan ARL
Coefficients
a
Model
1
Standardized
Unstandardized Coefficients
Coefficients
B
Beta
Std. Error
(Constant)
1.253
.400
ARL
-.006
.005
t
-.185
Sig.
3.134
.004
-1.096
.281
a. Dependent Variable: AbsRes_1
Hasil Uji Residual Komite Audit dalam Memoderasi Hubungan
Probabilitas Kebangkrutan dan ARL
Coefficients
a
Model
1
Standardized
Unstandardized Coefficients
Coefficients
B
Beta
Std. Error
(Constant)
1.104
.427
ARL
-.004
.006
t
-.122
Sig.
2.586
.014
-.717
.0478
a. Dependent Variable: AbsRes_2
Hasil Uji Residual Komite Audit dalam Memoderasi
Hubungan Komisaris Independen dan ARL
Coefficients
a
Model
1
Standardized
Unstandardized Coefficients
Coefficients
B
Beta
Std. Error
(Constant)
1.234
.409
ARL
-.006
.005
t
-.175
Sig.
3.014
.005
-1.037
.0307
a. Dependent Variable: AbsRes_3
29
Universitas Sumatera Utara
Hasil Uji Residual Komite Audit dalam Memoderasi
Hubungan Auditor Switching dan ARL
Coefficients
a
Model
1
Standardized
Unstandardized Coefficients
Coefficients
B
Beta
Std. Error
(Constant)
1.017
.424
ARL
-.003
.006
t
-.092
Sig.
2.400
.022
-.537
.595
a. Dependent Variable: AbsRes_4
Hasil Uji Residual Komite Audit dalam Memoderasi
Hubungan Auditor Switching dan ARL
Coefficients
a
Model
1
Standardized
Unstandardized Coefficients
Coefficients
B
Beta
Std. Error
(Constant)
ARL
.909
.443
-.002
.006
t
-.059
Sig.
2.050
.048
-.342
.734
a. Dependent Variable: AbsRes_5
Lampiran 6
Nilai Kurs Tengah Bank Indonesia (BI) Setiap Akhir Tahun
Selama Tahun 2009-2011
Keterangan
Kurs Jual BI
2009
9447
Tahun
2010
9036
Kurs Beli BI
9353
8946
9023
Kurs tengah BI
9400
8991
9068
2011
9113
30
Universitas Sumatera Utara