Pengaruh Karakteristik Komite Audit, Kompetensi Komite Audit dan Aktivitas Komite Audit Terhadap Kualitas Audit Pada Perusahaan Property dan Real Estate Yang Terdaftar di BEI

LAMPIRAN
Lampiran 1
Daftar Populasi dan Sampel Perusahaan Property dan Real Estate Tahun 2010 – 2013
No.
1.
2.
3.
4.
4.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.

18.
19.
20.
21.
22.
23.
24.
25.
26.
27.
28.
29.
30.
31.

Nama Perusahaan
Alam Sutera Reality Tbk.
Bekasi Asri Pemula Tbk.
Bumi Citra Permai Tbk.
Bhuawanatala Indah Permai Tbk.

Bukit Darmo Property Tbk.
Sentul City Tbk.
Bumi Serpong Damai Tbk.
Cowell Development Tbk.
Ciputra Development Tbk.
Ciputra Property Tbk.
Ciputra Surya Tbk.
Duta Anggada Realty Tbk.
Intiland Development Tbk.
Duta Pertiwi Tbk.
Bakrieland Development Tbk.
Fortune Male Indonesia Tbk.
Goa Makasar Tourism Development
Tbk.
Perdana Gapura Prima Tbk.
Jaya Real Property Tbk.
Kawasan Industri Jababeka Tbk.
Global Land and Development Tbk.
Lamicitra Nusantara Tbk.
Laguna Cipta Griya Tbk.

Lippo Cikarang Tbk.
Lippo Karawaci Tbk.
Modemland Realty Tbk.
Metropolitan Kentjana Tbk.
Metro Realty Tbk.
Indonesia Prima Property Tbk.
Plaza Indonesia Realty Tbk.
Pudjiati Prestige Tbk.

Kode
Perusahaan
ASRI
BAPA
BCIP
BIPP
BKDP
BKSL
BSDE
COWL
CTRA

CTRP
CTRS
DART
DILD
DUTI
ELTY
FMII
GMTD

Kriteria
1 2 3 4

√
√
√
√
√
√
√
√

√
√
√
√
√
√
√
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×
√
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√
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×
√

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×
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×
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√
×
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√

√
√
√
×
√

×
√
√
√
×
√
×
√
×
×
√
√
×
√

√
×
√

GPRA
JRPT
KIJA
KPIG
LAMI
LCGP
LPCK
LPKR
MDLN
MKPI
MTSM
OMRE
PLIN
PUDP

√

√
√
√
√
√
√
√
√
√
√
√
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√

√
×
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×
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×
×
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×
×
√

√
√
√

×
√
×
√
×
×
×
√
√
×
×
×
×
×

Sampel
1
2

3
4

5
6
7
8
9

10

UNIVERSITAS SUMATERA UTARA

32.
33.
34.
35.
36.
37.
38.
39.
40.
41.
42.
43.
44.

Pakuwon Jati Tbk.
Rista Bintang Mahkota Sejati Tbk.
Roda Vivatex Tbk.
Pikko Land Development Tbk.
Dadanayasa Arthamata Tbk.
Suryamas DutamakmurTbk.
Summarecon Agung Tbk.
Adhi Karya (Persero) Tbk.
Duta Graha Indah Tbk.
Pembangunan Perumahan (Persero)
Tbk.
Surya Semesta Intemusa Tbk.
Total Bangun Persada Tbk.
Wijaya Karya (Persero) Tbk.

POWN
RBMS
RDTX
RODA
SCBD
SMDM
SMRA
ADHI
DGIK
PTPP

√
√
√
√
√
√
√
√
√
√

√
√
√
×
√
√
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√

√
√
√
√
√
√
×
×
×
√

√
×
√
√
×
×
√
√
√
√

SSIA
TOTL
WIKA

√ √ × √
√ √ √ √
√ √ × √

11
12

13

14

UNIVERSITAS SUMATERA UTARA

No.

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6.
7.
8.
9.
10.
11.
12.
13.
14.

Lampiran 2
LN Accrual Lancar dari Perusahaan Sampel
Nama Perusahaan
BekasiAsriPemula, Tbk
Bumi Citra Permai, Tbk
Sentul City, Tbk
Cowell Development, Tbk
Duta Anggada Realty, Tbk
Bakrieland Development, Tbk
Goa Makassar Tourism Development, Tbk
Pembangunan Perumahan (Persero), Tbk
PakuwonJati, Tbk
Total BangunPersada, Tbk
RodaVivatex, Tbk
Ciputra Surya, Tbk
Global Land and Development, Tbk
PT. Bhuwanatala Indah Permai, Tbk

Kode
Perusahaan
BAPA
BCIP
BKSL
COWL
DART
ELTY
GMTD
PTPP
POWN
TOTL
RDTX
CTRS
KPIG
BIPP

2010
22.73627903
24.09139424
28.24398879
21.59591971
27.19016603
21.91708291
25.11281957
24.94380921
24.9845363
23.23672666
24.72391099
24.23569215
23.65741569
21.9736393

LN Dari Accrual Lancar (Y)
2011
2012
22.7423209
24.29773501
26.63193439
25.24250449
28.27824731
26.45698935
22.82375096
27.5693297
24.37034925
25.85588333
25.30015412
26.34421033
25.74963551
24.79087873

23.28083929
25.27493989
26.36181154
25.07120358
26.98144738
27.80643523
25.21460328
27.14112875
20.85526202
26.02828714
23.39500456
27.51014702
25.25187763
20.30066857

UNIVERSITAS SUMATERA UTARA

2013

23.167084
24.7830434
28.8428109
25.374189
23.9984402
27.4649770
25.9408096
25.5492429
20.2794641
25.3825588
25.3558230
26.6390015
26.5662384
24.8536393

No.

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3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.

Lampiran 3

UsiaKomite Audit dari Perusahaan Sampel
Nama Perusahaan
BekasiAsriPemula, Tbk
Bumi Citra Permai, Tbk
Sentul City, Tbk
Cowell Development, Tbk
Duta Anggada Realty, Tbk
Bakrieland Development, Tbk
Goa Makassar Tourism Development, Tbk
Pembangunan Perumahan (Persero), Tbk
PakuwonJati, Tbk
Total BangunPersada, Tbk
RodaVivatex, Tbk
Ciputra Surya, Tbk
Global Land and Development, Tbk
PT. Bhuwanatala Indah Permai, Tbk

Kode
Perusahaan
BAPA
BCIP
BKSL
COWL
DART
ELTY
GMTD
PTPP
POWN
TOTL
RDTX
CTRS
KPIG
BIPP

2010
41
48
62
46
47
64
70
57
57
59
67
57
51
55

UsiaKomite Audit
2011
2012
42
43
49
50
63
64
47
48
48
49
65
66
71
72
58
59
58
59
60
61
68
69
58
59
52
53
56
57

UNIVERSITAS SUMATERA UTARA

2013
44
51
65
49
50
67
73
60
60
62
70
60
54
58

No.

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14.

Lampiran 4
Gender Komite Audit dari Perusahaan Sampel yang TerdapatWanita
(1) Tidak Ada Wanita (0)

Nama Perusahaan
BekasiAsriPemula, Tbk
Bumi Citra Permai, Tbk
Sentul City, Tbk
Cowell Development, Tbk
Duta Anggada Realty, Tbk
Bakrieland Development, Tbk
Goa Makassar Tourism Development, Tbk
Pembangunan Perumahan (Persero), Tbk
PakuwonJati, Tbk
Total BangunPersada, Tbk
RodaVivatex, Tbk
Ciputra Surya, Tbk
Global Land and Development, Tbk
PT. Bhuwanatala Indah Permai, Tbk

Kode
Perusahaan
BAPA
BCIP
BKSL
COWL
DART
ELTY
GMTD
PTPP
POWN
TOTL
RDTX
CTRS
KPIG
BIPP

2010
1
1
0
0
1
0
0
0
1
1
0
1
1
0

GenderKomite Audit
2011
2012
1
1
1
1
0
0
0
1
1
1
0
0
0
0
0
0
1
1
1
1
0
0
1
1
1
1
0
0

UNIVERSITAS SUMATERA UTARA

2013
1
1
0
1
1
1
0
0
1
1
0
1
1
0

No.

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13.
14.

Lampiran 5
Tingkat PendidikanKomite Audit dari Perusahaan Sampel yang S2/S3
(1) S1 (0)

Nama Perusahaan
BekasiAsriPemula, Tbk
Bumi Citra Permai, Tbk
Sentul City, Tbk
Cowell Development, Tbk
Duta Anggada Realty, Tbk
Bakrieland Development, Tbk
Goa Makassar Tourism Development, Tbk
Pembangunan Perumahan (Persero), Tbk
PakuwonJati, Tbk
Total BangunPersada, Tbk
RodaVivatex, Tbk
Ciputra Surya, Tbk
Global Land and Development, Tbk
PT. Bhuwanatala Indah Permai, Tbk

Kode
Perusahaan
BAPA
BCIP
BKSL
COWL
DART
ELTY
GMTD
PTPP
POWN
TOTL
RDTX
CTRS
KPIG
BIPP

Tingkat PendidikanKomite Audit
2010
2011
2012
2013
0
1
1
1
1
1
1
1
0
1
1
1
1
1
1
1
0
0
0
0
0
0
0
0
1
1
1
1
0
0
0
0
0
0
0
0
0
0
0
0
1
1
1
1
1
1
1
1
1
1
1
1
0
0
0
0

UNIVERSITAS SUMATERA UTARA

No.

1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.

Lampiran 6
JumlahPertemuanKomite Audit dari Perusahaan Sampel yang > 3 Pertemuan
(1) < 3 Pertemuan (0)

Nama Perusahaan
BekasiAsriPemula, Tbk
Bumi Citra Permai, Tbk
Sentul City, Tbk
Cowell Development, Tbk
Duta Anggada Realty, Tbk
Bakrieland Development, Tbk
Goa Makassar Tourism Development, Tbk
Pembangunan Perumahan (Persero), Tbk
PakuwonJati, Tbk
Total BangunPersada, Tbk
RodaVivatex, Tbk
Ciputra Surya, Tbk
Global Land and Development, Tbk
PT. Bhuwanatala Indah Permai, Tbk

Kode
Perusahaan
BAPA
BCIP
BKSL
COWL
DART
ELTY
GMTD
PTPP
POWN
TOTL
RDTX
CTRS
KPIG
BIPP

JumlahPertemuanKomite Audit
2010
2011
2012
2013
0
0
0
0
1
1
1
1
0
0
0
0
0
0
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
0
0
0
0
1
1
1
1
0
0
0
0
1
1
1
1
0
0
0
0
1
1
1
1

UNIVERSITAS SUMATERA UTARA

Lampiran 7

Output SPSS
Analisis Statistik Deskriptif
Descriptive Statistics
Mean

Std. Deviation

N

Y

24.9984

2.00979

56

X1

48.4000

22.89234

56

X2

.5818

.49781

56

X3

.6000

.49441

56

X4

.6364

.48548

56

Uji Asumsi Klasik dan Analisis Regresi Berganda
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N

56
Mean

Normal Parameters

.0000000

a,b

Std. Deviation

Most Extreme Differences

1.75429462

Absolute

.076

Positive

.047

Negative

-.076

Kolmogorov-Smirnov Z

.560

Asymp. Sig. (2-tailed)

.912

a. Test distribution is Normal.
b. Calculated from data.

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Correlations
Y

Pearson Correlation

X1

N

1

-.270

-.357

.008

-.128

X1

-.270

1.000

-.044

.039

-.197

X2

-.357

-.044

1.000

.135

.049

X3

.008

.039

.135

1.000

-.309

X4

-.128

-.197

.049

-.309

1.000

.

.023

.004

.476

.175

X1

.023

.

.376

.389

.075

X2

.004

.376

.

.162

.362

X3

.476

.389

.162

.

.011

X4

.175

.075

.362

.011

.

Y

56

56

56

56

56

X1

56

56

56

56

56

X2

56

56

56

56

56

X3

56

56

56

56

56

X4

56

56

56

56

56

Variables

Variables

Entered

Removed

X4, X2, X1, X3

b

X4

1.000

Variables Entered/Removed
Model

X3

Y

Y

Sig. (1-tailed)

X2

a

Method

. Enter

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a. Dependent Variable: Y
b. All requested variables entered.

b

Model Summary
Model

R

1

.488

R Square

a

Adjusted R

Std. Error of the

Square

Estimate

.238

.177

Durbin-Watson

1.82312

1.926

a. Predictors: (Constant), X4, X2, X1, X3
b. Dependent Variable: Y

ANOVA
Model

Sum of Squares
Regression

1

a

Df

Mean Square

51.932

4

12.983

Residual

166.188

50

3.324

Total

218.120

54

F
3.906

Sig.
.008

b

a. Dependent Variable: Y
b. Predictors: (Constant), X4, X2, X1, X3

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Coefficients
Model

Unstandardized

Standardized

Coefficients

Coefficients

B

Std.

a

t

Sig.

Beta

Collinearity Statistics

Tolerance

VIF

Error
(Constant)

1

27.610

.877

31.479

.000

X1

-.028

.011

-.320

-2.537

.014

.960

1.042

X2

-1.473

.506

-.365

-2.913

.005

.972

1.029

X3

.075

.534

.018

.141

.889

.882

1.134

X4

-.694

.550

-.168

-1.263

.213

.864

1.158

a. Dependent Variable: Y

Coefficient Correlations
Model

X4

a

X2

X1

X3

X4

1.000

-.088

.191

.316

X2

-.088

1.000

.031

-.158

X1

.191

.031

1.000

.018

X3

.316

-.158

.018

1.000

X4

.302

-.025

.001

.093

X2

-.025

.256

.000

-.043

X1

.001

.000

.000

.000

X3

.093

-.043

.000

.286

Correlations

1

Covariances

a. Dependent Variable: Y

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Collinearity Diagnostics
Model

Dimension

Eigenvalue

a

Condition Index

Variance Proportions
(Constant)

1

X1

X2

X3

1

3.847

1.000

.01

.01

.02

.02

2

.503

2.766

.00

.00

.00

.32

3

.354

3.295

.01

.07

.90

.02

4

.240

4.006

.00

.32

.04

.46

5

.056

8.263

.98

.60

.04

.18

Collinearity Diagnostics
Model

Dimension

a

Variance Proportions
X4

1

1

.01

2

.34

3

.01

4

.28

5

.36

a. Dependent Variable: Y

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Residuals Statistics
Minimum
Predicted Value

a

Maximum

Mean

Std. Deviation

N

23.5540

27.6854

24.9984

.98067

56

-1.473

2.740

.000

1.000

56

.442

.796

.543

.088

56

23.5230

27.5539

24.9803

.99816

56

-4.67716

3.32472

.00000

1.75429

56

Std. Residual

-2.565

1.824

.000

.962

56

Stud. Residual

-2.660

1.955

.005

1.008

56

-5.02913

3.81967

.01812

1.92782

56

-2.842

2.013

.002

1.029

56

Mahal. Distance

2.197

9.307

3.927

1.680

56

Cook's Distance

.000

.114

.020

.028

56

Centered Leverage Value

.041

.172

.073

.031

56

Std. Predicted Value
Standard Error of Predicted Value
Adjusted Predicted Value
Residual

Deleted Residual
Stud. Deleted Residual

a. Dependent Variable: Y

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Charts

UNIVERSITAS SUMATERA UTARA

UNIVERSITAS SUMATERA UTARA