Pengaruh karakteristik auditor, tipe kepemilikan perusahaan, kompleksitas dan ukuran perusahaan terhadap penetapan fee audit pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia
LAMPIRAN
Lampiran 1
Data Sampel Penelitian
Variabel Karakteristik Auditor pada Perusahaan Sampel
Ukuran KAP
No Kode
2010
2011
2012
0
1
1
(Aryanto, Amir
(Purwantono,
(Purwantono,
1
AGRO
Jusuf, Mawar &
Suherman &
Suherman &
Saptoto)
Surja)
Surja)
1
1
1
(Purwantono,
(Purwantono,
(Purwantono,
2
BABP
Suherman &
Suherman &
Suherman &
Surja)
Surja)
Surja)
0
0
0
(Tanubrata
(Kosasih,
(Kosasih,
3
BACA Sutanto Fahmi &
Nurdiyaman,
Nurdiyaman,
Rekan)
Tjahjo &
Tjahjo & Rekan)
Rekan)
1
1
1
4
BAEK
(Siddharta &
(Siddharta &
(Siddharta &
Widjaja)
Widjaja)
Widjaja)
1
1
1
(Purwantono,
(Purwantono,
(Siddharta &
5
BBCA
Suherman &
Suherman &
Widjaja)
Surja)
Surja)
1
1
1
(Purwantono,
(Purwantono,
(Purwantono,
6
BBKP
Suherman &
Suherman &
Suherman &
Surja)
Surja)
Surja)
1
1
1
(Purwantono,
(Purwantono,
(Tanudiredja,
7
BBNI
Suherman &
Suherman &
Wibisana &
Surja)
Surja)
Rekan)
1
1
1
(Purwantono,
(Purwantono,
(Purwantono,
8
BBRI
Suherman &
Suherman &
Suherman &
Surja)
Surja)
Surja)
1
1
1
(Purwantono,
(Purwantono,
(Purwantono,
9
BBTN
Suherman &
Suherman &
Suherman &
Surja)
Surja)
Surja)
0
0
0
(Aryanto, Amir
(Aryanto, Amir
(Tjahjadi &
10
BCIC
Jusuf, Mawar & Jusuf, Mawar &
Tamara)
Saptoto)
Saptoto)
0
0
0
(Kosasih,
(Kosasih,
(Kosasih,
11 BEKS
Nurdiyaman,
Nurdiyaman,
Nurdiyaman,
Tjahjo & Rekan)
Tjahjo &
Tjahjo & Rekan)
Rekan)
2013
1
(Purwantono,
Suherman &
Surja)
1
(Purwantono,
Suherman &
Surja)
0
(Kosasih,
Nurdiyaman,
Tjahjo &
Rekan)
1
(Siddharta &
Widjaja)
1
(Siddharta &
Widjaja)
1
(Purwantono,
Suherman &
Surja)
1
(Tanudiredja,
Wibisana &
Rekan)
1
(Purwantono,
Suherman &
Surja)
1
(Purwantono,
Suherman &
Surja)
0
(Tjahjadi &
Tamara)
0
(Hendrawinata
Eddy &
Siddharta)
69
No
12.
Kode
BKSW
13
BMRI
14
BNBA
15
BNGA
16
BNII
17
BSIM
18
BSWD
19
BTPN
20
BVIC
21
INPC
22
MAYA
23
MCOR
24
MEGA
25
PNBN
2010
2011
2012
2013
0
(Aryanto, Amir
Jusuf, Mawar &
Saptoto)
1
(Tanudiredja,
Wibisana &
Rekan)
1
(Osman Bing
Satrio & Rekan)
1
(Siddharta &
Widjaja)
1
(Siddharta &
Widjaja)
1
(Tanudiredja,
Wibisana &
Rekan)
1
(Osman Bing
Satrio & Rekan)
1
(Tanudiredja,
Wibisana &
Rekan)
1
(Purwantono,
Suherman, &
Surja)
1
(Tanudiredja,
Wibisana &
Rekan)
1
(Purwantono,
Suherman, &
Surja)
0
(Mulyamin
Sensi Suryanto
& Lianny)
0
(Gani Mulyadi
& Handayani)
1
(Tanudiredja,
Wibisana &
Rekan)
0
(Tjahjadi &
Tamara)
0
(Tjahjadi &
Tamara)
0
(Hendrawinata
Eddy &
Siddharta)
1
(Purwantono,
Suherman, &
Surja)
1
(Purwantono,
Suherman, &
Surja)
1
(Osman Bing
Satrio & Eny)
1
(Purwantono,
Suherman &
Surja)
1
(Tanudiredja,
Wibisana &
Rekan)
1
(Purwantono,
Suherman &
Surja)
1
(Tanudiredja,
Wibisana &
Rekan)
1
(Purwantono,
Suherman &
Surja)
0
(Mulyamin
Sensi Suryanto
& Rekan)
0
(Gani Sigiro &
Handayani)
1
(Tanudiredja,
Wibisana &
Rekan)
0
(Tjahjadi &
Tamara)
0
(Tjahjadi &
Tamara)
0
(Hendrawinata
Eddy &
Siddharta)
1
(Purwantono,
Suherman &
Surja)
1
(Purwantono,
Suherman &
Surja)
1
(Osman Bing
Satrio & Eny)
1
(Tanudiredja,
Wibisana &
Rekan)
1
(Purwantono,
Suherman &
Surja)
0
(Mulyamin
Sensi Suryanto
& Lianny)
1
(Osman Bing
Satrio & Rekan)
1
(Tanudiredja,
Wibisana &
Rekan)
0
(Eddy Siddharta
& Rekan)
0
(Tjahjadi &
Tamara)
0
(Hendrawinata
Gani & Hidayat)
0
(Mulyamin
Sensi Suryanto
& Lianny)
1
(Siddharta &
Widjaja)
1
(Tanudiredja,
Wibisana &
Rekan)
1
(Purwantono,
Suherman &
Surja)
0
(Mulyamin
Sensi Suryanto
& Lianny)
0
(Gani Mulyadi
& Handayani)
1
(Tanudiredja,
Wibisana &
Rekan)
0
(Tjahjadi &
Tamara)
0
(Tjahjadi &
Tamara)
0
(Hendrawinata
Eddy &
Siddharta)
0
(Mulyamin
Sensi Suryanto
& Lianny)
1
(Siddharta &
Widjaja)
1
(Osman Bing
Satrio & Rekan)
1
(Osman Bing
Satrio & Rekan)
70
Variabel Tipe Kepemilikan Perusahaan pada Perusahaan Sampel
No
Kode
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
AGRO
BABP
BACA
BAEK
BBCA
BBKP
BBNI
BBRI
BBTN
BCIC
BEKS
BKSW
BMRI
BNBA
BNGA
BNII
BSIM
BSWD
BTPN
BVIC
INPC
MAYA
MCOR
MEGA
PNBN
2010
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
1 (BUMN)
1 (BUMN)
1 (BUMN)
0 (Swasta)
0 (Swasta)
0 (Swasta)
1 (BUMN)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
BUMN dan Swasta
2011
2012
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
1 (BUMN)
1 (BUMN)
1 (BUMN)
1 (BUMN)
1 (BUMN)
1 (BUMN)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
1 (BUMN)
1 (BUMN)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
2013
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
1 (BUMN)
1 (BUMN)
1 (BUMN)
0 (Swasta)
0 (Swasta)
0 (Swasta)
1 (BUMN)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
71
Variabel Kompleksitas pada Perusahaan Sampel
No
1
2
3
4
Kode
AGRO
BABP
BACA
BAEK
5
BBCA
6
BBKP
7
BBNI
8
BBRI
9
10
11
12
BBTN
BCIC
BEKS
BKSW
13
BMRI
14
BNBA
15
BNGA
16
BNII
17
BSIM
2010
0 (Tidak)
0 (Tidak)
0 (Tidak)
0 (Tidak)
1
(PT BCA
Finance, PT
Bank BCA
Syariah, PT
Asuransi Umum
BCA)
1
(PT Bank
Syariah
Bukopin, PT
Bukopin
Finance)
1
(PT Bank BNI
Syariah, PT BNI
Life Insurance,
BNI Remittance
Ltd.)
Entitas Anak dan Tidak
2011
2012
0 (Tidak)
0 (Tidak)
0 (Tidak)
0 (Tidak)
0 (Tidak)
0 (Tidak)
0 (Tidak)
0 (Tidak)
1
1
(PT BCA
(PT BCA
Finance, PT Bank
Finance, PT
BCA Syariah, PT
Bank BCA
Asuransi Umum
Syariah, PT
BCA)
Asuransi
Umum BCA)
1
1
(PT Bank Syariah
(PT Bank
Bukopin, PT
Syariah
Bukopin Finance)
Bukopin, PT
Bukopin
Finance)
1
1
(PT Bank BNI
(PT Bank BNI
Syariah, PT BNI
Syariah, PT
Life Insurance,
BNI Life
BNI Remittance
Insurance, BNI
Ltd.)
Remittance
Ltd.)
1
(PT Bank BRI
Syariah)
0 (Tidak)
0 (Tidak)
0 (Tidak)
0 (Tidak)
1
(PT Bank
Syariah
Mandiri, PT
Mandiri
Sekuritas, PT
AXA Mandiri
Financial
Services)
0 (Tidak)
1
(PT CIMB Sun
Life)
1
(PT BII Finance
Center)
1
(PT Bank BRI
Syariah)
0 (Tidak)
0 (Tidak)
0 (Tidak)
0 (Tidak)
1
(PT Bank Syariah
Mandiri, PT
Mandiri
Sekuritas, PT
AXA Mandiri
Financial
Services)
0 (Tidak)
0 (Tidak)
0 (Tidak)
1
(PT CIMB Sun
Life)
1
(PT BII Finance
Center)
1
(PT Bank BRI
Syariah)
0 (Tidak)
0 (Tidak)
0 (Tidak)
0 (Tidak)
1
(PT Bank
Syariah
Mandiri, PT
Mandiri
Sekuritas, PT
AXA Mandiri
Financial
Services)
0 (Tidak)
1
(PT CIMB Sun
Life)
1
(PT BII
Finance
Center)
0 (Tidak)
2013
0 (Tidak)
0 (Tidak)
0 (Tidak)
0 (Tidak)
1
(PT BCA
Finance, PT
Bank BCA
Syariah, PT
Asuransi
Umum BCA)
1
(PT Bank
Syariah
Bukopin, PT
Bukopin
Finance)
1
(PT Bank BNI
Syariah, PT
BNI Life
Insurance,
BNI
Remittance
Ltd.)
1
(PT Bank BRI
Syariah)
0 (Tidak)
0 (Tidak)
0 (Tidak)
0 (Tidak)
1
(PT Bank
Syariah
Mandiri, PT
Mandiri
Sekuritas, PT
AXA Mandiri
Financial
Services)
0 (Tidak)
1
(PT CIMB
Sun Life)
1
(PT BII
Finance
Center)
0 (Tidak)
72
No
18
19
Kode
BSWD
BTPN
20
BVIC
21
22
23
INPC
MAYA
MCOR
24
MEGA
25
PNBN
2010
0 (Tidak)
0 (Tidak)
1
(PT Bank
Victoria
Syariah)
0 (Tidak)
0 (Tidak)
0 (Tidak)
1
(PT Bank Mega
Syariah, PT
Asuransi Umum
Mega)
1
(PT Bank Panin
Syariah Tbk, PT
Clipan Finance
Indonesia Tbk,
PT Verena
Multi Finance
Tbk)
2011
0 (Tidak)
0 (Tidak)
1
(PT Bank Victoria
Syariah)
0 (Tidak)
0 (Tidak)
0 (Tidak)
1
(PT Bank Mega
Syariah, PT
Asuransi Umum
Mega)
1
(PT Bank Panin
Syariah Tbk, PT
Clipan Finance
Indonesia Tbk,
PT Verena Multi
Finance Tbk)
2012
0 (Tidak)
0 (Tidak)
1
(PT Bank
Victoria
Syariah)
0 (Tidak)
0 (Tidak)
0 (Tidak)
1
(PT Bank
Mega Syariah,
PT Asuransi
Umum Mega)
1
(PT Bank
Panin Syariah
Tbk, PT
Clipan Finance
Indonesia Tbk,
PT Verena
Multi Finance
Tbk)
2013
0 (Tidak)
0 (Tidak)
1
(PT Bank
Victoria
Syariah)
0 (Tidak)
0 (Tidak)
0 (Tidak)
1
(PT Bank
Mega Syariah,
PT Asuransi
Umum Mega)
1
(PT Bank
Panin Syariah
Tbk, PT
Clipan
Finance
Indonesia Tbk,
PT Verena
Multi Finance
Tbk)
73
Variabel Ukuran Perusahaan pada Perusahaan Sampel
No
1
Kode
AGRO
Total Aset 2010
LNASSET
Rp.
3.054.092.727.000
28.74750368
2
BABP
Rp.
8.659.899.122.000
29.78972419
3
BACA
Rp.
4.399.404.518.000
29.11249031
4
BAEK
Rp.
21.522.321.000.000
30.7001117
5
BBCA
Rp.
324.419.069.000.000
33.41305722
6
BBKP
Rp.
47.489.366.000.000
31.49152693
7
BBNI
Rp.
248.580.529.000.000
33.14678797
8
BBRI
Rp.
404.285.602.000.000
33.63314268
9
BBTN
Rp.
68.385.539.000.000
31.8561825
10
BCIC
Rp.
10.783.886.000.000
30.0090741
11
BEKS
Rp.
1.561.622.000.000
28.07674614
12
BKSW
Rp.
2.589.915.470.255
28.58264635
13
BMRI
Rp.
449.774.551.000.000
33.73976758
14
BNBA
Rp.
2.661.051.689.702
28.60974253
15
BNGA
Rp.
143.652.852.000.000
32.59842075
16
BNII
Rp.
75.130.433.000.000
31.95024683
17
BSIM
Rp.
11.232.179.000.000
30.0498039
18
BSWD
Rp.
1.570.331.769.489
28.08230803
19
BTPN
Rp.
34.522.573.000.000
31.17263452
20
BVIC
Rp.
10.304.852.773.000
29.96363604
21
INPC
Rp.
17.063.094.176.282
30.46793901
22
MAYA
Rp.
10.102.287.635.000
29.94378301
23
MCOR
Rp.
4.354.460.000.000
29.10222172
24
MEGA
Rp.
51.596.960.000.000
31.57448387
25
PNBN
Rp.
108.947.955.000.000
32.32189141
74
No
1
Kode
AGRO
Total Aset 2011
LNASSET
Rp.
3.481.155.340.000
28.87838535
2
BABP
Rp.
7.299.826.427.000
29.61887169
3
BACA
Rp.
4.694.939.000.000
29.17750624
4
BAEK
Rp.
24.156.715.000.000
30.81558351
5
BBCA
Rp.
381.908.353.000.000
33.57620178
6
BBKP
Rp.
57.183.463.000.000
31.67728586
7
BBNI
Rp.
299.058.161.000.000
33.33165919
8
BBRI
Rp.
469.899.284.000.000
33.7835395
9
BBTN
Rp.
89.121.459.000.000
32.12102126
10
BCIC
Rp.
13.127.198.000.000
30.20570738
11
BEKS
Rp.
5.993.039.000.000
29.42161974
12
BKSW
Rp.
3.593.817.000.000
28.91023598
13
BMRI
Rp.
551.891.704.000.000
33.94437295
14
BNBA
Rp.
2.963.148.453.513
28.71727349
15
BNGA
Rp.
166.801.130.000.000
32.74782338
16
BNII
Rp.
94.919.111.000.000
32.18404618
17
BSIM
Rp.
16.658.656.000.000
30.44395108
18
BSWD
Rp.
2.080.427.739.215
28.36359463
19
BTPN
Rp.
46.651.141.000.000
31.4737185
20
BVIC
Rp.
11.802.562.942.000
30.09933782
21
INPC
Rp.
19.185.436.308.366
30.58517258
22
MAYA
Rp.
12.951.201.230.000
30.19220966
23
MCOR
Rp.
6.452.794.000.000
29.49553433
24
MEGA
Rp.
61.909.027.000.000
31.75668712
25
PNBN
Rp.
124.754.179.000.000
32.45736635
75
No
1
Kode
AGRO
Total Aset 2012
LNASSET
Rp.
4.040.140.235.000
29.02730052
2
BABP
Rp.
7.433.803.459.000
29.63705875
3
BACA
Rp.
5.666.177.000.000
29.36553576
4
BAEK
Rp.
25.365.299.000.000
30.86440317
5
BBCA
Rp.
442.994.197.000.000
33.72457779
6
BBKP
Rp.
65.689.830.000.000
31.81596523
7
BBNI
Rp.
333.303.506.000.000
33.44007462
8
BBRI
Rp.
551.336.790.000.000
33.94336697
9
BBTN
Rp.
111.748.593.000.000
32.34727276
10
BCIC
Rp.
15.240.091.000.000
30.35495064
11
BEKS
Rp.
7.682.938.000.000
29.67002314
12
BKSW
Rp.
4.644.654.000.000
29.166738
13
BMRI
Rp.
635.618.708.000.000
34.08561998
14
BNBA
Rp.
3.483.516.588.857
28.87906341
15
BNGA
Rp.
197.412.481.000.000
32.91631647
16
BNII
Rp.
115.772.908.000.000
32.3826517
17
BSIM
Rp.
15.151.892.000.000
30.34914652
18
BSWD
Rp.
2.540.740.993.910
28.56347688
19
BTPN
Rp.
59.090.132.000.000
31.71008506
20
BVIC
Rp.
14.352.840.454.000
30.29496898
21
INPC
Rp.
20.558.770.000.000
30.65430873
22
MAYA
Rp.
17.166.551.873.000
30.47398395
23
MCOR
Rp.
6.495.246.000.000
29.50209164
24
MEGA
Rp.
65.219.108.000.000
31.80877361
25
PNBN
Rp.
148.792.615.000.000
32.63357461
76
No
Kode
Total Aset 2013
LNASSET
1
AGRO
Rp.
5.124.070.015.000
29.26497016
2
BABP
Rp.
8.165.865.135.000
29.73098379
3
BACA
Rp.
7.139.276.000.000
29.59663249
4
BAEK
Rp.
28.750.162.000.000
30.98966452
5
BBCA
Rp.
496.304.573.000.000
33.83821091
6
BBKP
Rp.
69.457.663.000.000
31.87173852
7
BBNI
Rp.
386.654.815.000.000
33.58855346
8
BBRI
Rp.
626.182.926.000.000
34.07066366
9
BBTN
Rp.
131.169.730.000.000
32.50751325
10
BCIC
Rp.
14.576.094.000.000
30.31040391
11
BEKS
Rp.
9.003.124.000.000
29.82859274
12
BKSW
Rp.
11.047.615.000.000
30.03323568
13
BMRI
Rp.
733.099.762.000.000
34.22830291
14
BNBA
Rp.
4.045.672.277.612
29.02866885
15
BNGA
Rp.
218.866.409.000.000
33.01948266
16
BNII
Rp.
140.546.751.000.000
32.5765613
17
BSIM
Rp.
17.447.455.000.000
30.49021491
18
BSWD
Rp.
110.002.192.971
25.42376614
19
BTPN
Rp.
69.664.873.000.000
31.87471733
20
BVIC
Rp.
19.171.351.935.000
30.58443819
21
INPC
Rp.
21.188.582.000.000
30.68448357
22
MAYA
Rp.
24.015.571.540.000
30.80972355
23
MCOR
Rp.
7.917.214.000.000
29.70006049
24
MEGA
Rp.
66.475.698.000.000
31.82785755
25
PNBN
Rp.
164.055.578.000.000
32.73122638
77
Variabel Fee Audit pada Perusahaan Sampel
Professional Fees 2010
No
1
Kode
AGRO
LNFEE
Rp.
4.547.140.000
22.2377643
2
BABP
Rp.
3.084.893.000
21.84978281
3
BACA
Rp.
315.513.000
19.56971044
4
BAEK
Rp.
17.165.000.000
23.56613826
5
BBCA
Rp.
171.061.000.000
25.86528605
6
BBKP
Rp.
23.642.000.000
23.88629063
7
BBNI
Rp.
72.688.000.000
25.00944215
8
BBRI
Rp.
33.911.000.000
24.24700528
9
BBTN
Rp.
18.114.000.000
23.61995096
10
BCIC
Rp.
15.908.000.000
23.49008796
11
BEKS
Rp.
6.292.000.000
22.56254482
12
BKSW
Rp.
2.319.030.571
21.56441508
13
BMRI
Rp.
675.022.000.000
27.23801112
14
BNBA
Rp.
524.240.176
20.07746049
15
BNGA
Rp.
118.102.000.000
25.49481449
16
BNII
Rp.
39.820.000.000
24.40763514
17
BSIM
Rp.
492.000.000
20.01398927
18
BSWD
Rp.
557.916.430
20.13971974
19
BTPN
Rp.
12.547.000.000
23.25274743
20
BVIC
Rp.
2.646.119.000
21.69635988
21
INPC
Rp.
9.601.109.005
22.98514445
22
MAYA
Rp.
19.422.741.000
23.68971043
23
MCOR
Rp.
912.000.000
20.63115055
24
MEGA
Rp.
4.655.000.000
22.26120775
25
PNBN
Rp.
22.688.000.000
23.84510199
78
Professional Fees 2011
No
1
Kode
AGRO
LNFEE
Rp.
5.473.328.000
22.42315268
2
BABP
Rp.
7.502.496.000
22.7385016
3
BACA
Rp.
771.000.000
20.46319893
4
BAEK
Rp.
9.837.000.000
23.00941662
5
BBCA
Rp.
220.342.000.000
26.11844672
6
BBKP
Rp.
31.128.000.000
24.16137357
7
BBNI
Rp.
89.615.000.000
25.21878855
8
BBRI
Rp.
50.668.000.000
24.64856038
9
BBTN
Rp.
25.299.000.000
23.95403071
10
BCIC
Rp.
17.264.000.000
23.57188925
11
BEKS
Rp.
1.969.000.000
21.40079164
12
BKSW
Rp.
5.783.000.000
22.47818842
13
BMRI
Rp.
1.108.914.000.000
27.73440227
14
BNBA
Rp.
511.120.000
20.05211495
15
BNGA
Rp.
110.136.000.000
25.4249818
16
BNII
Rp.
91.598.000.000
25.24067527
17
BSIM
Rp.
1.737.000.000
21.27542532
18
BSWD
Rp.
750.567.062
20.43633956
19
BTPN
Rp.
8.233.000.000
22.83141631
20
BVIC
Rp.
3.815.002.000
22.06220703
21
INPC
Rp.
9.522.649.366
22.97693894
22
MAYA
Rp.
24.433.802.000
23.91923334
23
MCOR
Rp.
498.000.000
20.02611063
24
MEGA
Rp.
4.373.000.000
22.19871511
25
PNBN
Rp.
22.566.000.000
23.83971019
79
Professional Fees 2012
No
1
Kode
AGRO
LNFEE
Rp.
4.097.069.000
22.13353768
2
BABP
Rp.
6.742.663.000
22.63172079
3
BACA
Rp.
678.000.000
20.33465785
4
BAEK
Rp.
43.760.000.000
24.501986
5
BBCA
Rp.
241.238.000.000
26.20904983
6
BBKP
Rp.
38.290.000.000
24.3684546
7
BBNI
Rp.
48.735.000.000
24.60966329
8
BBRI
Rp.
54.139.000.000
24.71482065
9
BBTN
Rp.
23.907.000.000
23.89743714
10
BCIC
Rp.
1.682.000.000
21.2432494
11
BEKS
Rp.
1.334.000.000
21.01144778
12
BKSW
Rp.
6.548.000.000
22.6024255
13
BMRI
Rp.
1.376.443.000.000
27.95052375
14
BNBA
Rp.
663.730.000
20.313386
15
BNGA
Rp.
106.625.000.000
25.39258384
16
BNII
Rp.
17.656.000.000
23.59434151
17
BSIM
Rp.
827.000.000
20.53331525
18
BSWD
Rp.
788.817.162
20.48604512
19
BTPN
Rp.
8.324.000.000
22.84240875
20
BVIC
Rp.
1.500.117.000
21.12880894
21
INPC
Rp.
4.191.000.000
22.15620521
22
MAYA
Rp.
36.173.484.000
24.3115922
23
MCOR
Rp.
2.351.000.000
21.57810661
24
MEGA
Rp.
4.722.000.000
22.27549828
25
PNBN
Rp.
19.514.000.000
23.69439799
80
Professional Fees 2013
No
1
Kode
AGRO
LNFEE
Rp.
3.459.477.000
21.96438326
2
BABP
Rp.
3.224.594.000
21.89407289
3
BACA
Rp.
1.227.000.000
20.927838
4
BAEK
Rp.
39.674.000.000
24.4039619
5
BBCA
Rp.
215.866.000.000
26.09792368
6
BBKP
Rp.
88.668.000.000
25.20816489
7
BBNI
Rp.
68.112.000.000
24.94441925
8
BBRI
Rp.
72.478.000.000
25.0065489
9
BBTN
Rp.
15.153.000.000
23.44146437
10
BCIC
Rp.
3.251.000.000
21.90222848
11
BEKS
Rp.
13.367.000.000
23.31605482
12
BKSW
Rp.
7.812.000.000
22.77892685
13
BMRI
Rp.
1.978.886.000.000
28.31355518
14
BNBA
Rp.
986.914.331
20.7100938
15
BNGA
Rp.
106.445.000.000
25.39089426
16
BNII
Rp.
27.101.000.000
24.02283646
17
BSIM
Rp.
2.143.000.000
21.48547255
18
BSWD
Rp.
490.454.239
20.01084254
19
BTPN
Rp.
34.793.000.000
24.27268205
20
BVIC
Rp.
989.470.000
20.71268
21
INPC
Rp.
17.288.000.000
23.57327846
22
MAYA
Rp.
36.270.187.000
24.31426195
23
MCOR
Rp.
4.247.000.000
22.16947869
24
MEGA
Rp.
2.667.000.000
21.70422008
25
PNBN
Rp.
26.721.000.000
24.00871561
81
Lampiran 2
Hasil Statistik Deskriptif
Hasil Statistik Deskriptif
Variables Entered/Removed
Model
1
Variables
Variables
Entered
Removed
b
Method
LNASSET, KAP,
FIRM,
. Enter
a
COMPLEX
a. All requested variables entered.
b. Dependent Variable: LNFEE
Descriptive Statistics
N
Minimum
Maximum
Mean
Std. Deviation
KAP
100
0
1
.65
.479
FIRM
100
0
1
.16
.368
COMPLEX
100
0
1
.40
.492
LNASSET
100
25.42
34.23
30.9834
1.78674
LNFEE
100
19.57
28.31
23.0850
1.94901
Valid N (listwise)
100
82
Lampiran 3
Hasil Uji Normalitas Data
Hasil Uji Normalitas Data
One-Sample Kolmogorov-Smirnov Test
Unstandardized Residual
N
Normal Parameters
100
a
Mean
Std. Deviation
Most Extreme Differences
.0000000
1.07306648
Absolute
.085
Positive
.085
Negative
-.052
Kolmogorov-Smirnov Z
.849
Asymp. Sig. (2-tailed)
.467
a. Test distribution is Normal.
83
Lampiran 4
Hasil Uji Multikolinearitas
Hasil Uji Multikolinearitas
Coefficients
Model
1
Unstandardized
Standardized
Collinearity
Coefficients
Coefficients
Statistics
B
(Constant)
a
Std. Error
-5.456
3.457
KAP
.333
.271
FIRM
.001
COMPLEX
LNASSET
Beta
t
Sig.
Tolerance
VIF
-1.578
.118
.082
1.226
.223
.717
1.395
.379
.000
.003
.998
.622
1.608
-.285
.349
-.072
-.817
.416
.410
2.441
.918
.117
.841
7.834
.000
.277
3.616
a. Dependent Variable: LNFEE
84
Collinearity Diagnostics
Variance Proportions
Condition
Eigenvalue
Index
a
Model
Dimension
(Constant) KAP FIRM COMPLEX LNASSET
1
1
3.633
1.000
.00
.02
.01
.01
.00
2
.737
2.220
.00
.00
.55
.01
.00
3
.419
2.944
.00
.00
.13
.43
.00
4
.210
4.156
.00
.91
.02
.08
.00
5
.000
87.328
1.00
.07
.28
.47
1.00
a. Dependent Variable: LNFEE
Lampiran 5
Hasil Uji Autokorelasi
Hasil Uji Autokorelasi
Runs Test
Unstandardized Residual
a
Test Value
-.14512
Cases < Test Value
50
Cases >= Test Value
50
Total Cases
Number of Runs
Z
Asymp. Sig. (2-tailed)
100
46
-1.005
.315
a. Median
85
Lampiran 6
Hasil Uji Heteroskedastisitas
Hasil Uji Heteroskedastisitas
Lampiran 7
Hasil Uji Koefisien Determinasi (R2)
Hasil Uji Koefisien Determinasi (R2)
b
Model Summary
Model
1
R
.835
R Square
a
.697
Adjusted R
Std. Error of the
Square
Estimate
.684
1.09542
a. Predictors: (Constant), LNASSET, KAP, FIRM, COMPLEX
b. Dependent Variable: LNFEE
86
Lampiran 8
Hasil Uji Signifikansi Simultan (Uji F)
Hasil Uji Signifikansi Simultan (Uji F)
b
ANOVA
Model
1
Sum of Squares
Df
Mean Square
Regression
262.069
4
Residual
113.996
95
Total
376.065
99
F
Sig.
65.517 54.600
.000
a
1.200
a. Predictors: (Constant), LNASSET, KAP, FIRM, COMPLEX
b. Dependent Variable: LNFEE
Lampiran 9
Hasil Uji T
Hasil Uji T
Coefficients
Model
1
Unstandardized
Standardized
Coefficients
Coefficients
B
(Constant)
a
Std. Error
-5.456
3.457
KAP
.333
.271
FIRM
.001
COMPLEX
LNASSET
Beta
T
Sig.
-1.578
.118
.082
1.226
.223
.379
.000
.003
.998
-.285
.349
-.072
-.817
.416
.918
.117
.841
7.834
.000
a. Dependent Variable: LNFEE
87
Lampiran 10
Hasil Analisis Regresi Berganda
Coefficients
Model
1
Unstandardized
Standardized
Coefficients
Coefficients
B
(Constant)
a
Std. Error
-5.456
3.457
KAP
.333
.271
FIRM
.001
COMPLEX
LNASSET
Beta
T
Sig.
-1.578
.118
.082
1.226
.223
.379
.000
.003
.998
-.285
.349
-.072
-.817
.416
.918
.117
.841
7.834
.000
a. Dependent Variable: LNFEE
88
Lampiran 1
Data Sampel Penelitian
Variabel Karakteristik Auditor pada Perusahaan Sampel
Ukuran KAP
No Kode
2010
2011
2012
0
1
1
(Aryanto, Amir
(Purwantono,
(Purwantono,
1
AGRO
Jusuf, Mawar &
Suherman &
Suherman &
Saptoto)
Surja)
Surja)
1
1
1
(Purwantono,
(Purwantono,
(Purwantono,
2
BABP
Suherman &
Suherman &
Suherman &
Surja)
Surja)
Surja)
0
0
0
(Tanubrata
(Kosasih,
(Kosasih,
3
BACA Sutanto Fahmi &
Nurdiyaman,
Nurdiyaman,
Rekan)
Tjahjo &
Tjahjo & Rekan)
Rekan)
1
1
1
4
BAEK
(Siddharta &
(Siddharta &
(Siddharta &
Widjaja)
Widjaja)
Widjaja)
1
1
1
(Purwantono,
(Purwantono,
(Siddharta &
5
BBCA
Suherman &
Suherman &
Widjaja)
Surja)
Surja)
1
1
1
(Purwantono,
(Purwantono,
(Purwantono,
6
BBKP
Suherman &
Suherman &
Suherman &
Surja)
Surja)
Surja)
1
1
1
(Purwantono,
(Purwantono,
(Tanudiredja,
7
BBNI
Suherman &
Suherman &
Wibisana &
Surja)
Surja)
Rekan)
1
1
1
(Purwantono,
(Purwantono,
(Purwantono,
8
BBRI
Suherman &
Suherman &
Suherman &
Surja)
Surja)
Surja)
1
1
1
(Purwantono,
(Purwantono,
(Purwantono,
9
BBTN
Suherman &
Suherman &
Suherman &
Surja)
Surja)
Surja)
0
0
0
(Aryanto, Amir
(Aryanto, Amir
(Tjahjadi &
10
BCIC
Jusuf, Mawar & Jusuf, Mawar &
Tamara)
Saptoto)
Saptoto)
0
0
0
(Kosasih,
(Kosasih,
(Kosasih,
11 BEKS
Nurdiyaman,
Nurdiyaman,
Nurdiyaman,
Tjahjo & Rekan)
Tjahjo &
Tjahjo & Rekan)
Rekan)
2013
1
(Purwantono,
Suherman &
Surja)
1
(Purwantono,
Suherman &
Surja)
0
(Kosasih,
Nurdiyaman,
Tjahjo &
Rekan)
1
(Siddharta &
Widjaja)
1
(Siddharta &
Widjaja)
1
(Purwantono,
Suherman &
Surja)
1
(Tanudiredja,
Wibisana &
Rekan)
1
(Purwantono,
Suherman &
Surja)
1
(Purwantono,
Suherman &
Surja)
0
(Tjahjadi &
Tamara)
0
(Hendrawinata
Eddy &
Siddharta)
69
No
12.
Kode
BKSW
13
BMRI
14
BNBA
15
BNGA
16
BNII
17
BSIM
18
BSWD
19
BTPN
20
BVIC
21
INPC
22
MAYA
23
MCOR
24
MEGA
25
PNBN
2010
2011
2012
2013
0
(Aryanto, Amir
Jusuf, Mawar &
Saptoto)
1
(Tanudiredja,
Wibisana &
Rekan)
1
(Osman Bing
Satrio & Rekan)
1
(Siddharta &
Widjaja)
1
(Siddharta &
Widjaja)
1
(Tanudiredja,
Wibisana &
Rekan)
1
(Osman Bing
Satrio & Rekan)
1
(Tanudiredja,
Wibisana &
Rekan)
1
(Purwantono,
Suherman, &
Surja)
1
(Tanudiredja,
Wibisana &
Rekan)
1
(Purwantono,
Suherman, &
Surja)
0
(Mulyamin
Sensi Suryanto
& Lianny)
0
(Gani Mulyadi
& Handayani)
1
(Tanudiredja,
Wibisana &
Rekan)
0
(Tjahjadi &
Tamara)
0
(Tjahjadi &
Tamara)
0
(Hendrawinata
Eddy &
Siddharta)
1
(Purwantono,
Suherman, &
Surja)
1
(Purwantono,
Suherman, &
Surja)
1
(Osman Bing
Satrio & Eny)
1
(Purwantono,
Suherman &
Surja)
1
(Tanudiredja,
Wibisana &
Rekan)
1
(Purwantono,
Suherman &
Surja)
1
(Tanudiredja,
Wibisana &
Rekan)
1
(Purwantono,
Suherman &
Surja)
0
(Mulyamin
Sensi Suryanto
& Rekan)
0
(Gani Sigiro &
Handayani)
1
(Tanudiredja,
Wibisana &
Rekan)
0
(Tjahjadi &
Tamara)
0
(Tjahjadi &
Tamara)
0
(Hendrawinata
Eddy &
Siddharta)
1
(Purwantono,
Suherman &
Surja)
1
(Purwantono,
Suherman &
Surja)
1
(Osman Bing
Satrio & Eny)
1
(Tanudiredja,
Wibisana &
Rekan)
1
(Purwantono,
Suherman &
Surja)
0
(Mulyamin
Sensi Suryanto
& Lianny)
1
(Osman Bing
Satrio & Rekan)
1
(Tanudiredja,
Wibisana &
Rekan)
0
(Eddy Siddharta
& Rekan)
0
(Tjahjadi &
Tamara)
0
(Hendrawinata
Gani & Hidayat)
0
(Mulyamin
Sensi Suryanto
& Lianny)
1
(Siddharta &
Widjaja)
1
(Tanudiredja,
Wibisana &
Rekan)
1
(Purwantono,
Suherman &
Surja)
0
(Mulyamin
Sensi Suryanto
& Lianny)
0
(Gani Mulyadi
& Handayani)
1
(Tanudiredja,
Wibisana &
Rekan)
0
(Tjahjadi &
Tamara)
0
(Tjahjadi &
Tamara)
0
(Hendrawinata
Eddy &
Siddharta)
0
(Mulyamin
Sensi Suryanto
& Lianny)
1
(Siddharta &
Widjaja)
1
(Osman Bing
Satrio & Rekan)
1
(Osman Bing
Satrio & Rekan)
70
Variabel Tipe Kepemilikan Perusahaan pada Perusahaan Sampel
No
Kode
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
AGRO
BABP
BACA
BAEK
BBCA
BBKP
BBNI
BBRI
BBTN
BCIC
BEKS
BKSW
BMRI
BNBA
BNGA
BNII
BSIM
BSWD
BTPN
BVIC
INPC
MAYA
MCOR
MEGA
PNBN
2010
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
1 (BUMN)
1 (BUMN)
1 (BUMN)
0 (Swasta)
0 (Swasta)
0 (Swasta)
1 (BUMN)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
BUMN dan Swasta
2011
2012
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
1 (BUMN)
1 (BUMN)
1 (BUMN)
1 (BUMN)
1 (BUMN)
1 (BUMN)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
1 (BUMN)
1 (BUMN)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
2013
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
1 (BUMN)
1 (BUMN)
1 (BUMN)
0 (Swasta)
0 (Swasta)
0 (Swasta)
1 (BUMN)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
0 (Swasta)
71
Variabel Kompleksitas pada Perusahaan Sampel
No
1
2
3
4
Kode
AGRO
BABP
BACA
BAEK
5
BBCA
6
BBKP
7
BBNI
8
BBRI
9
10
11
12
BBTN
BCIC
BEKS
BKSW
13
BMRI
14
BNBA
15
BNGA
16
BNII
17
BSIM
2010
0 (Tidak)
0 (Tidak)
0 (Tidak)
0 (Tidak)
1
(PT BCA
Finance, PT
Bank BCA
Syariah, PT
Asuransi Umum
BCA)
1
(PT Bank
Syariah
Bukopin, PT
Bukopin
Finance)
1
(PT Bank BNI
Syariah, PT BNI
Life Insurance,
BNI Remittance
Ltd.)
Entitas Anak dan Tidak
2011
2012
0 (Tidak)
0 (Tidak)
0 (Tidak)
0 (Tidak)
0 (Tidak)
0 (Tidak)
0 (Tidak)
0 (Tidak)
1
1
(PT BCA
(PT BCA
Finance, PT Bank
Finance, PT
BCA Syariah, PT
Bank BCA
Asuransi Umum
Syariah, PT
BCA)
Asuransi
Umum BCA)
1
1
(PT Bank Syariah
(PT Bank
Bukopin, PT
Syariah
Bukopin Finance)
Bukopin, PT
Bukopin
Finance)
1
1
(PT Bank BNI
(PT Bank BNI
Syariah, PT BNI
Syariah, PT
Life Insurance,
BNI Life
BNI Remittance
Insurance, BNI
Ltd.)
Remittance
Ltd.)
1
(PT Bank BRI
Syariah)
0 (Tidak)
0 (Tidak)
0 (Tidak)
0 (Tidak)
1
(PT Bank
Syariah
Mandiri, PT
Mandiri
Sekuritas, PT
AXA Mandiri
Financial
Services)
0 (Tidak)
1
(PT CIMB Sun
Life)
1
(PT BII Finance
Center)
1
(PT Bank BRI
Syariah)
0 (Tidak)
0 (Tidak)
0 (Tidak)
0 (Tidak)
1
(PT Bank Syariah
Mandiri, PT
Mandiri
Sekuritas, PT
AXA Mandiri
Financial
Services)
0 (Tidak)
0 (Tidak)
0 (Tidak)
1
(PT CIMB Sun
Life)
1
(PT BII Finance
Center)
1
(PT Bank BRI
Syariah)
0 (Tidak)
0 (Tidak)
0 (Tidak)
0 (Tidak)
1
(PT Bank
Syariah
Mandiri, PT
Mandiri
Sekuritas, PT
AXA Mandiri
Financial
Services)
0 (Tidak)
1
(PT CIMB Sun
Life)
1
(PT BII
Finance
Center)
0 (Tidak)
2013
0 (Tidak)
0 (Tidak)
0 (Tidak)
0 (Tidak)
1
(PT BCA
Finance, PT
Bank BCA
Syariah, PT
Asuransi
Umum BCA)
1
(PT Bank
Syariah
Bukopin, PT
Bukopin
Finance)
1
(PT Bank BNI
Syariah, PT
BNI Life
Insurance,
BNI
Remittance
Ltd.)
1
(PT Bank BRI
Syariah)
0 (Tidak)
0 (Tidak)
0 (Tidak)
0 (Tidak)
1
(PT Bank
Syariah
Mandiri, PT
Mandiri
Sekuritas, PT
AXA Mandiri
Financial
Services)
0 (Tidak)
1
(PT CIMB
Sun Life)
1
(PT BII
Finance
Center)
0 (Tidak)
72
No
18
19
Kode
BSWD
BTPN
20
BVIC
21
22
23
INPC
MAYA
MCOR
24
MEGA
25
PNBN
2010
0 (Tidak)
0 (Tidak)
1
(PT Bank
Victoria
Syariah)
0 (Tidak)
0 (Tidak)
0 (Tidak)
1
(PT Bank Mega
Syariah, PT
Asuransi Umum
Mega)
1
(PT Bank Panin
Syariah Tbk, PT
Clipan Finance
Indonesia Tbk,
PT Verena
Multi Finance
Tbk)
2011
0 (Tidak)
0 (Tidak)
1
(PT Bank Victoria
Syariah)
0 (Tidak)
0 (Tidak)
0 (Tidak)
1
(PT Bank Mega
Syariah, PT
Asuransi Umum
Mega)
1
(PT Bank Panin
Syariah Tbk, PT
Clipan Finance
Indonesia Tbk,
PT Verena Multi
Finance Tbk)
2012
0 (Tidak)
0 (Tidak)
1
(PT Bank
Victoria
Syariah)
0 (Tidak)
0 (Tidak)
0 (Tidak)
1
(PT Bank
Mega Syariah,
PT Asuransi
Umum Mega)
1
(PT Bank
Panin Syariah
Tbk, PT
Clipan Finance
Indonesia Tbk,
PT Verena
Multi Finance
Tbk)
2013
0 (Tidak)
0 (Tidak)
1
(PT Bank
Victoria
Syariah)
0 (Tidak)
0 (Tidak)
0 (Tidak)
1
(PT Bank
Mega Syariah,
PT Asuransi
Umum Mega)
1
(PT Bank
Panin Syariah
Tbk, PT
Clipan
Finance
Indonesia Tbk,
PT Verena
Multi Finance
Tbk)
73
Variabel Ukuran Perusahaan pada Perusahaan Sampel
No
1
Kode
AGRO
Total Aset 2010
LNASSET
Rp.
3.054.092.727.000
28.74750368
2
BABP
Rp.
8.659.899.122.000
29.78972419
3
BACA
Rp.
4.399.404.518.000
29.11249031
4
BAEK
Rp.
21.522.321.000.000
30.7001117
5
BBCA
Rp.
324.419.069.000.000
33.41305722
6
BBKP
Rp.
47.489.366.000.000
31.49152693
7
BBNI
Rp.
248.580.529.000.000
33.14678797
8
BBRI
Rp.
404.285.602.000.000
33.63314268
9
BBTN
Rp.
68.385.539.000.000
31.8561825
10
BCIC
Rp.
10.783.886.000.000
30.0090741
11
BEKS
Rp.
1.561.622.000.000
28.07674614
12
BKSW
Rp.
2.589.915.470.255
28.58264635
13
BMRI
Rp.
449.774.551.000.000
33.73976758
14
BNBA
Rp.
2.661.051.689.702
28.60974253
15
BNGA
Rp.
143.652.852.000.000
32.59842075
16
BNII
Rp.
75.130.433.000.000
31.95024683
17
BSIM
Rp.
11.232.179.000.000
30.0498039
18
BSWD
Rp.
1.570.331.769.489
28.08230803
19
BTPN
Rp.
34.522.573.000.000
31.17263452
20
BVIC
Rp.
10.304.852.773.000
29.96363604
21
INPC
Rp.
17.063.094.176.282
30.46793901
22
MAYA
Rp.
10.102.287.635.000
29.94378301
23
MCOR
Rp.
4.354.460.000.000
29.10222172
24
MEGA
Rp.
51.596.960.000.000
31.57448387
25
PNBN
Rp.
108.947.955.000.000
32.32189141
74
No
1
Kode
AGRO
Total Aset 2011
LNASSET
Rp.
3.481.155.340.000
28.87838535
2
BABP
Rp.
7.299.826.427.000
29.61887169
3
BACA
Rp.
4.694.939.000.000
29.17750624
4
BAEK
Rp.
24.156.715.000.000
30.81558351
5
BBCA
Rp.
381.908.353.000.000
33.57620178
6
BBKP
Rp.
57.183.463.000.000
31.67728586
7
BBNI
Rp.
299.058.161.000.000
33.33165919
8
BBRI
Rp.
469.899.284.000.000
33.7835395
9
BBTN
Rp.
89.121.459.000.000
32.12102126
10
BCIC
Rp.
13.127.198.000.000
30.20570738
11
BEKS
Rp.
5.993.039.000.000
29.42161974
12
BKSW
Rp.
3.593.817.000.000
28.91023598
13
BMRI
Rp.
551.891.704.000.000
33.94437295
14
BNBA
Rp.
2.963.148.453.513
28.71727349
15
BNGA
Rp.
166.801.130.000.000
32.74782338
16
BNII
Rp.
94.919.111.000.000
32.18404618
17
BSIM
Rp.
16.658.656.000.000
30.44395108
18
BSWD
Rp.
2.080.427.739.215
28.36359463
19
BTPN
Rp.
46.651.141.000.000
31.4737185
20
BVIC
Rp.
11.802.562.942.000
30.09933782
21
INPC
Rp.
19.185.436.308.366
30.58517258
22
MAYA
Rp.
12.951.201.230.000
30.19220966
23
MCOR
Rp.
6.452.794.000.000
29.49553433
24
MEGA
Rp.
61.909.027.000.000
31.75668712
25
PNBN
Rp.
124.754.179.000.000
32.45736635
75
No
1
Kode
AGRO
Total Aset 2012
LNASSET
Rp.
4.040.140.235.000
29.02730052
2
BABP
Rp.
7.433.803.459.000
29.63705875
3
BACA
Rp.
5.666.177.000.000
29.36553576
4
BAEK
Rp.
25.365.299.000.000
30.86440317
5
BBCA
Rp.
442.994.197.000.000
33.72457779
6
BBKP
Rp.
65.689.830.000.000
31.81596523
7
BBNI
Rp.
333.303.506.000.000
33.44007462
8
BBRI
Rp.
551.336.790.000.000
33.94336697
9
BBTN
Rp.
111.748.593.000.000
32.34727276
10
BCIC
Rp.
15.240.091.000.000
30.35495064
11
BEKS
Rp.
7.682.938.000.000
29.67002314
12
BKSW
Rp.
4.644.654.000.000
29.166738
13
BMRI
Rp.
635.618.708.000.000
34.08561998
14
BNBA
Rp.
3.483.516.588.857
28.87906341
15
BNGA
Rp.
197.412.481.000.000
32.91631647
16
BNII
Rp.
115.772.908.000.000
32.3826517
17
BSIM
Rp.
15.151.892.000.000
30.34914652
18
BSWD
Rp.
2.540.740.993.910
28.56347688
19
BTPN
Rp.
59.090.132.000.000
31.71008506
20
BVIC
Rp.
14.352.840.454.000
30.29496898
21
INPC
Rp.
20.558.770.000.000
30.65430873
22
MAYA
Rp.
17.166.551.873.000
30.47398395
23
MCOR
Rp.
6.495.246.000.000
29.50209164
24
MEGA
Rp.
65.219.108.000.000
31.80877361
25
PNBN
Rp.
148.792.615.000.000
32.63357461
76
No
Kode
Total Aset 2013
LNASSET
1
AGRO
Rp.
5.124.070.015.000
29.26497016
2
BABP
Rp.
8.165.865.135.000
29.73098379
3
BACA
Rp.
7.139.276.000.000
29.59663249
4
BAEK
Rp.
28.750.162.000.000
30.98966452
5
BBCA
Rp.
496.304.573.000.000
33.83821091
6
BBKP
Rp.
69.457.663.000.000
31.87173852
7
BBNI
Rp.
386.654.815.000.000
33.58855346
8
BBRI
Rp.
626.182.926.000.000
34.07066366
9
BBTN
Rp.
131.169.730.000.000
32.50751325
10
BCIC
Rp.
14.576.094.000.000
30.31040391
11
BEKS
Rp.
9.003.124.000.000
29.82859274
12
BKSW
Rp.
11.047.615.000.000
30.03323568
13
BMRI
Rp.
733.099.762.000.000
34.22830291
14
BNBA
Rp.
4.045.672.277.612
29.02866885
15
BNGA
Rp.
218.866.409.000.000
33.01948266
16
BNII
Rp.
140.546.751.000.000
32.5765613
17
BSIM
Rp.
17.447.455.000.000
30.49021491
18
BSWD
Rp.
110.002.192.971
25.42376614
19
BTPN
Rp.
69.664.873.000.000
31.87471733
20
BVIC
Rp.
19.171.351.935.000
30.58443819
21
INPC
Rp.
21.188.582.000.000
30.68448357
22
MAYA
Rp.
24.015.571.540.000
30.80972355
23
MCOR
Rp.
7.917.214.000.000
29.70006049
24
MEGA
Rp.
66.475.698.000.000
31.82785755
25
PNBN
Rp.
164.055.578.000.000
32.73122638
77
Variabel Fee Audit pada Perusahaan Sampel
Professional Fees 2010
No
1
Kode
AGRO
LNFEE
Rp.
4.547.140.000
22.2377643
2
BABP
Rp.
3.084.893.000
21.84978281
3
BACA
Rp.
315.513.000
19.56971044
4
BAEK
Rp.
17.165.000.000
23.56613826
5
BBCA
Rp.
171.061.000.000
25.86528605
6
BBKP
Rp.
23.642.000.000
23.88629063
7
BBNI
Rp.
72.688.000.000
25.00944215
8
BBRI
Rp.
33.911.000.000
24.24700528
9
BBTN
Rp.
18.114.000.000
23.61995096
10
BCIC
Rp.
15.908.000.000
23.49008796
11
BEKS
Rp.
6.292.000.000
22.56254482
12
BKSW
Rp.
2.319.030.571
21.56441508
13
BMRI
Rp.
675.022.000.000
27.23801112
14
BNBA
Rp.
524.240.176
20.07746049
15
BNGA
Rp.
118.102.000.000
25.49481449
16
BNII
Rp.
39.820.000.000
24.40763514
17
BSIM
Rp.
492.000.000
20.01398927
18
BSWD
Rp.
557.916.430
20.13971974
19
BTPN
Rp.
12.547.000.000
23.25274743
20
BVIC
Rp.
2.646.119.000
21.69635988
21
INPC
Rp.
9.601.109.005
22.98514445
22
MAYA
Rp.
19.422.741.000
23.68971043
23
MCOR
Rp.
912.000.000
20.63115055
24
MEGA
Rp.
4.655.000.000
22.26120775
25
PNBN
Rp.
22.688.000.000
23.84510199
78
Professional Fees 2011
No
1
Kode
AGRO
LNFEE
Rp.
5.473.328.000
22.42315268
2
BABP
Rp.
7.502.496.000
22.7385016
3
BACA
Rp.
771.000.000
20.46319893
4
BAEK
Rp.
9.837.000.000
23.00941662
5
BBCA
Rp.
220.342.000.000
26.11844672
6
BBKP
Rp.
31.128.000.000
24.16137357
7
BBNI
Rp.
89.615.000.000
25.21878855
8
BBRI
Rp.
50.668.000.000
24.64856038
9
BBTN
Rp.
25.299.000.000
23.95403071
10
BCIC
Rp.
17.264.000.000
23.57188925
11
BEKS
Rp.
1.969.000.000
21.40079164
12
BKSW
Rp.
5.783.000.000
22.47818842
13
BMRI
Rp.
1.108.914.000.000
27.73440227
14
BNBA
Rp.
511.120.000
20.05211495
15
BNGA
Rp.
110.136.000.000
25.4249818
16
BNII
Rp.
91.598.000.000
25.24067527
17
BSIM
Rp.
1.737.000.000
21.27542532
18
BSWD
Rp.
750.567.062
20.43633956
19
BTPN
Rp.
8.233.000.000
22.83141631
20
BVIC
Rp.
3.815.002.000
22.06220703
21
INPC
Rp.
9.522.649.366
22.97693894
22
MAYA
Rp.
24.433.802.000
23.91923334
23
MCOR
Rp.
498.000.000
20.02611063
24
MEGA
Rp.
4.373.000.000
22.19871511
25
PNBN
Rp.
22.566.000.000
23.83971019
79
Professional Fees 2012
No
1
Kode
AGRO
LNFEE
Rp.
4.097.069.000
22.13353768
2
BABP
Rp.
6.742.663.000
22.63172079
3
BACA
Rp.
678.000.000
20.33465785
4
BAEK
Rp.
43.760.000.000
24.501986
5
BBCA
Rp.
241.238.000.000
26.20904983
6
BBKP
Rp.
38.290.000.000
24.3684546
7
BBNI
Rp.
48.735.000.000
24.60966329
8
BBRI
Rp.
54.139.000.000
24.71482065
9
BBTN
Rp.
23.907.000.000
23.89743714
10
BCIC
Rp.
1.682.000.000
21.2432494
11
BEKS
Rp.
1.334.000.000
21.01144778
12
BKSW
Rp.
6.548.000.000
22.6024255
13
BMRI
Rp.
1.376.443.000.000
27.95052375
14
BNBA
Rp.
663.730.000
20.313386
15
BNGA
Rp.
106.625.000.000
25.39258384
16
BNII
Rp.
17.656.000.000
23.59434151
17
BSIM
Rp.
827.000.000
20.53331525
18
BSWD
Rp.
788.817.162
20.48604512
19
BTPN
Rp.
8.324.000.000
22.84240875
20
BVIC
Rp.
1.500.117.000
21.12880894
21
INPC
Rp.
4.191.000.000
22.15620521
22
MAYA
Rp.
36.173.484.000
24.3115922
23
MCOR
Rp.
2.351.000.000
21.57810661
24
MEGA
Rp.
4.722.000.000
22.27549828
25
PNBN
Rp.
19.514.000.000
23.69439799
80
Professional Fees 2013
No
1
Kode
AGRO
LNFEE
Rp.
3.459.477.000
21.96438326
2
BABP
Rp.
3.224.594.000
21.89407289
3
BACA
Rp.
1.227.000.000
20.927838
4
BAEK
Rp.
39.674.000.000
24.4039619
5
BBCA
Rp.
215.866.000.000
26.09792368
6
BBKP
Rp.
88.668.000.000
25.20816489
7
BBNI
Rp.
68.112.000.000
24.94441925
8
BBRI
Rp.
72.478.000.000
25.0065489
9
BBTN
Rp.
15.153.000.000
23.44146437
10
BCIC
Rp.
3.251.000.000
21.90222848
11
BEKS
Rp.
13.367.000.000
23.31605482
12
BKSW
Rp.
7.812.000.000
22.77892685
13
BMRI
Rp.
1.978.886.000.000
28.31355518
14
BNBA
Rp.
986.914.331
20.7100938
15
BNGA
Rp.
106.445.000.000
25.39089426
16
BNII
Rp.
27.101.000.000
24.02283646
17
BSIM
Rp.
2.143.000.000
21.48547255
18
BSWD
Rp.
490.454.239
20.01084254
19
BTPN
Rp.
34.793.000.000
24.27268205
20
BVIC
Rp.
989.470.000
20.71268
21
INPC
Rp.
17.288.000.000
23.57327846
22
MAYA
Rp.
36.270.187.000
24.31426195
23
MCOR
Rp.
4.247.000.000
22.16947869
24
MEGA
Rp.
2.667.000.000
21.70422008
25
PNBN
Rp.
26.721.000.000
24.00871561
81
Lampiran 2
Hasil Statistik Deskriptif
Hasil Statistik Deskriptif
Variables Entered/Removed
Model
1
Variables
Variables
Entered
Removed
b
Method
LNASSET, KAP,
FIRM,
. Enter
a
COMPLEX
a. All requested variables entered.
b. Dependent Variable: LNFEE
Descriptive Statistics
N
Minimum
Maximum
Mean
Std. Deviation
KAP
100
0
1
.65
.479
FIRM
100
0
1
.16
.368
COMPLEX
100
0
1
.40
.492
LNASSET
100
25.42
34.23
30.9834
1.78674
LNFEE
100
19.57
28.31
23.0850
1.94901
Valid N (listwise)
100
82
Lampiran 3
Hasil Uji Normalitas Data
Hasil Uji Normalitas Data
One-Sample Kolmogorov-Smirnov Test
Unstandardized Residual
N
Normal Parameters
100
a
Mean
Std. Deviation
Most Extreme Differences
.0000000
1.07306648
Absolute
.085
Positive
.085
Negative
-.052
Kolmogorov-Smirnov Z
.849
Asymp. Sig. (2-tailed)
.467
a. Test distribution is Normal.
83
Lampiran 4
Hasil Uji Multikolinearitas
Hasil Uji Multikolinearitas
Coefficients
Model
1
Unstandardized
Standardized
Collinearity
Coefficients
Coefficients
Statistics
B
(Constant)
a
Std. Error
-5.456
3.457
KAP
.333
.271
FIRM
.001
COMPLEX
LNASSET
Beta
t
Sig.
Tolerance
VIF
-1.578
.118
.082
1.226
.223
.717
1.395
.379
.000
.003
.998
.622
1.608
-.285
.349
-.072
-.817
.416
.410
2.441
.918
.117
.841
7.834
.000
.277
3.616
a. Dependent Variable: LNFEE
84
Collinearity Diagnostics
Variance Proportions
Condition
Eigenvalue
Index
a
Model
Dimension
(Constant) KAP FIRM COMPLEX LNASSET
1
1
3.633
1.000
.00
.02
.01
.01
.00
2
.737
2.220
.00
.00
.55
.01
.00
3
.419
2.944
.00
.00
.13
.43
.00
4
.210
4.156
.00
.91
.02
.08
.00
5
.000
87.328
1.00
.07
.28
.47
1.00
a. Dependent Variable: LNFEE
Lampiran 5
Hasil Uji Autokorelasi
Hasil Uji Autokorelasi
Runs Test
Unstandardized Residual
a
Test Value
-.14512
Cases < Test Value
50
Cases >= Test Value
50
Total Cases
Number of Runs
Z
Asymp. Sig. (2-tailed)
100
46
-1.005
.315
a. Median
85
Lampiran 6
Hasil Uji Heteroskedastisitas
Hasil Uji Heteroskedastisitas
Lampiran 7
Hasil Uji Koefisien Determinasi (R2)
Hasil Uji Koefisien Determinasi (R2)
b
Model Summary
Model
1
R
.835
R Square
a
.697
Adjusted R
Std. Error of the
Square
Estimate
.684
1.09542
a. Predictors: (Constant), LNASSET, KAP, FIRM, COMPLEX
b. Dependent Variable: LNFEE
86
Lampiran 8
Hasil Uji Signifikansi Simultan (Uji F)
Hasil Uji Signifikansi Simultan (Uji F)
b
ANOVA
Model
1
Sum of Squares
Df
Mean Square
Regression
262.069
4
Residual
113.996
95
Total
376.065
99
F
Sig.
65.517 54.600
.000
a
1.200
a. Predictors: (Constant), LNASSET, KAP, FIRM, COMPLEX
b. Dependent Variable: LNFEE
Lampiran 9
Hasil Uji T
Hasil Uji T
Coefficients
Model
1
Unstandardized
Standardized
Coefficients
Coefficients
B
(Constant)
a
Std. Error
-5.456
3.457
KAP
.333
.271
FIRM
.001
COMPLEX
LNASSET
Beta
T
Sig.
-1.578
.118
.082
1.226
.223
.379
.000
.003
.998
-.285
.349
-.072
-.817
.416
.918
.117
.841
7.834
.000
a. Dependent Variable: LNFEE
87
Lampiran 10
Hasil Analisis Regresi Berganda
Coefficients
Model
1
Unstandardized
Standardized
Coefficients
Coefficients
B
(Constant)
a
Std. Error
-5.456
3.457
KAP
.333
.271
FIRM
.001
COMPLEX
LNASSET
Beta
T
Sig.
-1.578
.118
.082
1.226
.223
.379
.000
.003
.998
-.285
.349
-.072
-.817
.416
.918
.117
.841
7.834
.000
a. Dependent Variable: LNFEE
88