Pengaruh Spesialisasi Auditor, Ukuran Perusahaan Klien,Auditor Switching dan Audit Fee Terhadap Kualitas Audit (Studi Empiris pada Perusahaan Properti dan Real Estat yang Terdaftar di BEI)

LAMPIRAN
Lampiran I
Daftar Pemilihan Sampel Penelitian pada perusahaan Properti dan Real
Estat tahun 2013-2015
No
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16

17
18
19
20
21
22
23

Kode
Saham
APLN
ASRI
BAPA
BCIP
BEST
BIKA
BIPP
BKDP
BKSL
BSDE

COWL
CTRA
CTRP
CTRS
DART
DILD
DMAS
DUTI
ELTY
EMDE
FMII
GAMA
GMTD

24
25
26
27
28
29

30
31
32
33
34

GPRA
GWSA
JRPT
KIJA
LAMI
LCGP
LPCK
LPKR
MDLN
MKPI
MMLP

Nama Perusahaan
Agung Podomoro Land Tbk

Alam Sutera Reality Tbk
Bekasi Asri Pemula Tbk
Bumi citra Permai Tbk
Bekasi Fajar Industrial Estate Tbk
Binakarya Jaya Abadi Tbk
Bhuawanatala Indah Permai Tbk
Bukit Darmo Property Tbk
Bukit 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
Puradelta Lestari Tbk
Duta Pertiwi Tbk
Bakrieland Development Tbk
Megapolitan Development Tbk
Fortune Mate Indonesia Tbk

Gading Development Tbk
Goa Makassar Tourism
Development Tbk
Perdana Gapura Prima Tbk
Greenwood Sejahtera Tbk
Jaya Real Property Tbk
Kawasan Industri Jababeka Tbk
Lamicitra Nusantara Tbk
Laguna Cipta Griya Tbk
Lippo Cikarang Tbk
Lippo Karawaci Tbk
Modernland Realty Tbk
Metropolitan Kentjana Tbk
Mega Manunggal Property Tbk

1
√
√
√
√

√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√

Kriteria
2
√
√
√
×
√
×
√
√
√
√
√
√
√
√
√
√
×
√

×
√
√
√
√

Sampel
3
√
×
√
×
√
×
√
×
√
×
√
√

√
√
√
√
×
×
×
√
×
×
√

1
2
3
4
5
6
7
8

9
10
11
12
13

√
√
√
√
√
√
√
√
√
√
√

√
√

√
√
√
×
√
√
√
√
×

√
√
√
√
×
×
√
√
×
√
×

14
15
16
17
18
19
20
-

66
Universitas Sumatera Utara

No
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49

Kode
Saham
MTLA
MTSM
NIRO
OMRE
PPRO
PLIN
PUDP
PWON
RBMS
RDTX
RODA
SCBD
SMDM
SMRA
TARA

Nama Perusahaan
Metropolitan Land Tbk
Metro Realty Tbk
Nirvana Development Tbk
Indonesia Prima Property Tbk
PP Properti Tbk
Plaza Indonesia Realty Tbk
Pudjiati Prestige Tbk
Pakuwon Jati Tbk
Rista Bintang Mahkota Sejati Tbk
Roda Vivatex Tbk
Pikko Land Development Tbk
Dadanayasa Arthatama Tbk
Suryamas Dutamakmur Tbk
Summarecon Agung Tbk
Sitara Propertindo Tbk

1
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√

Kriteria
2
√
√
√
√
×
√
√
√
√
√
√
√
√
√
×

Sampel
3
√
√
√
√
×
√
√
√
×
×
√
√
×
√
×

21
22
23
24
25
26
27
28
29
30
-

Lampiran II
Daftar perusahaan yang diaudit oleh KAP Big Four (1) dan Non-Big Four (0)
NO

KODE

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19

APLN
BAPA
BEST
BIPP
BKSL
COWL
CTRA
CTRP
CTRS
DART
DILD
EMDE
GMTD
GPRA
GWSA
JRPT
KIJA
LPCK
LPKR

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

TAHUN
2014
1
0
0
0
0
0
1
1
1
1
0
0
0
0
1
0
0
0
0

2015
1
0
0
0
0
0
1
1
1
1
0
0
0
0
1
0
0
0
0

67
Universitas Sumatera Utara

NO

KODE

20
21
22
23
24
25
26
27
28
29
30

MKPI
MTLA
MTSM
NIRO
OMRE
PLIN
PUDP
PWON
RODA
SCBD
SMRA

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

TAHUN
2014
0
1
0
0
1
1
0
1
0
0
1

2015
0
1
0
0
1
1
0
1
0
0
1

Lampiran III
Daftar perusahaan yang diaudit oleh Spesialisasi Auditor (1) dan Non
Spesialisasi Auditor (0)
NO

KODE

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20

APLN
BAPA
BEST
BIPP
BKSL
COWL
CTRA
CTRP
CTRS
DART
DILD
EMDE
GMTD
GPRA
GWSA
JRPT
KIJA
LPCK
LPKR
MKPI

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

TAHUN
2014
1
0
0
0
0
0
1
1
1
1
0
0
1
0
1
1
0
1
1
0

2015
1
0
0
0
0
0
1
1
1
1
0
0
1
0
1
1
0
1
1
0

68
Universitas Sumatera Utara

NO

KODE

21
22
23
24
25
26
27
28
29
30

MTLA
MTSM
NIRO
OMRE
PLIN
PUDP
PWON
RODA
SCBD
SMRA

2013
1
0
0
1
1
0
1
0
0
1

TAHUN
2014
1
0
0
1
1
0
1
0
0
1

2015
1
0
0
1
1
0
1
0
0
1

Lampiran IV
Daftar Ukuran Perusahaan Klien yang diukur menggunakan logaritma
natural dari total aset.
Setelah di ln
2013
2014
2015

APLN

2013
1,96739E+13

Sebelum di ln
2014
2015
2,36862E+13 2,45592E+13

30.61

30.8

30.83

2

BAPA

1,75635E+11

1,76172E+11

1,75744E+11

25.892

25.89

25.89

3

BEST

3,36027E+12

3,65299E+12

4,63132E+12

28.843

28.93

29.16

4

BIPP

5,57633E+11

6,13811E+11

1,3292E+12

27.047

27.14

27.92

5

BKSL

1,06657E+13

9,79607E+12

1,11459E+13

29.998

29.91

30.04

6

COWL

1,94491E+12

3,68239E+12

3,54059E+12

28.296

28.93

28.9

7

CTRA

2,01149E+13

2,32835E+13

2,62587E+13

30.632

30.78

30.9

8

CTRP

7,65388E+12

8,86132E+12

9,82408E+12

29.666

29.81

29.92

9

CTRS

5,77017E+12

6,12121E+12

6,98094E+12

29.384

29.44

29.57

10

DART

4,76845E+12

5,11427E+12

5,73986E+12

29.193

29.26

29.38

11

DILD

7,52647E+12

9,00488E+12

1,02886E+13

29.649

29.83

29.96

12

EMDE

9,38537E+11

1,17902E+12

1,19604E+12

27.568

27.8

27.81

13

GMTD

1,30785E+12

1,52432E+12

1,27399E+12

27.899

28.05

27.87

14

GPRA

1,33266E+12

1,51758E+12

1,57417E+12

27.918

28.05

28.08

NO

KODE

1

69
Universitas Sumatera Utara

Setelah di ln
2013
2014
2015

Sebelum di ln
2014
2015
2,29266E+12 6,80528E+12

28.347

28.46

29.55

6,16318E+12

6,68426E+12

7,5781E+12

29.45

29.53

29.66

KIJA

8,25517E+12

8,50527E+12

6,64556E+12

29.742

29.77

29.52

18

LPCK

3,85417E+12

4,30982E+12

5,47676E+12

28.98

29.09

29.33

19

LPKR

3,13004E+13

3,77612E+13

4,13266E+13

31.075

31.26

31.35

20

MKPI

2,83882E+12

4,31621E+12

5,70937E+12

28.674

29.09

29.37

21

MTLA

2,83448E+12

3,25072E+12

3,62074E+12

28.673

28.81

28.92

22

MTSM

98129812821 92326274743

88172596470

25.31

25.25

25.2

23

NIRO

2,95501E+12

3,0372E+12

3,14167E+12

28.715

28.74

28.78

24

OMRE

8,2219E+11

8,15339E+11

8,19723E+11

27.435

27.43

27.43

25

PLIN

4,1268E+12

4,54493E+12

4,67109E+12

29.049

29.15

29.17

26

PUDP

3,66626E+11

4,01794E+11

4,45919E+11

26.628

26.72

26.82

27

PWON

9,29825E+12

1,67707E+13

1,87781E+13

29.861

30.45

30.56

28

RODA

2,75086E+12

3,06769E+12

3,23224E+12

28.643

28.75

28.8

29

SCBD

5,55043E+12

5,56918E+12

5,56643E+12

29.345

29.35

29.35

30

SMRA

1,36591E+13

1,53795E+13

1,87583E+13

30.245

30.36

30.56

NO

KODE

15

GWSA

2013
2,0457E+12

16

JRPT

17

Lampiran V
Daftar perusahaan yang melakukan Auditor Switching(1) dan tidak
melakukan Auditor Switching (0).
NO

KODE

1
2
3
4
5
6
7
8

APLN
BAPA
BEST
BIPP
BKSL
COWL
CTRA
CTRP

2013
0
0
0
1
0
1
0
0

TAHUN
2014
0
0
0
1
0
1
0
0

2015
0
0
0
1
0
1
0
0

70
Universitas Sumatera Utara

NO

KODE

9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30

CTRS
DART
DILD
EMDE
GMTD
GPRA
GWSA
JRPT
KIJA
LPCK
LPKR
MKPI
MTLA
MTSM
NIRO
MORE
PLIN
PUDP
PWON
RODA
SCBD
SMRA

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

TAHUN
2014
0
0
0
1
1
0
0
0
0
0
0
0
0
1
0
0
0
0
0
1
0
0

2015
0
0
0
1
1
0
0
0
0
0
0
0
0
1
0
0
0
0
0
1
0
0

Lampiran VI
Daftar Audit Fee perusahaan yang diukur menggunakan logaritma natural
terhadap total professional fee.
NO

KODE

2013

Sebelum di ln
2014

8824863000 11009926000

2015

Setelah di ln
2013
2014
2015

9734222000

22.9

23.12

23

1

APLN

2

BAPA

941847448

382989186

480589409

20.66

19.76

19.99

3

BEST

1061605000

9328633562

10296256721

20.78

22.96

23.06

4

BIPP

2683001765

1017894378

1515956180

21.71

20.74

21.14

5

BKSL

32492574148

8893032015

34297337574

24.2

22.91

24.26

6

COWL

9930154017 11111941189

5553087970

23.02

23.13

22.44

7

CTRA

5560601882

24500498181

22.44

22.47

23.92

5755712381

71
Universitas Sumatera Utara

NO

KODE

2013

Sebelum di ln
2014

2015

Setelah di ln
2013
2014
2015

8

CTRP

4996665281 10023940026

9

CTRS

4718757120

4007094970

1823123259

22.27

22.11

21.32

10

DART

6244730000

5117016000

9837084000

22.56

22.36

23.01

11

DILD

6736515120

8708746773

15885968697

22.63

22.89

23.49

12

EMDE

2926977450

4760389661

2658133510

21.8

22.28

21.7

13

GMTD

665050000

1044605752

1815745581

20.32

20.77

21.32

14

GPRA

2322854493

2387738404

7048356490

21.57

21.59

22.68

15

GWSA

5034216219

3647344547

4535655066

22.34

22.02

22.24

16

JRPT

10388874000 19345140000

22812719000

23.06

23.69

23.85

17

KIJA

14936574223 15256820068

24984881128

23.43

23.45

23.94

18

LPCK

1949660396

3041055129

3117804005

21.39

21.84

21.86

19

LPKR

64546781928

1,10168E+11

1,00801E+11

24.89

25.43

25.34

20

MKPI

548395000

607984587

1112864320

20.12

20.23

20.83

21

MTLA

3247165000

3134953000

6648345000

21.9

21.87

22.62

22

MTSM

372830000

817125000

1891473672

19.74

20.52

21.36

23

NIRO

6128493484 10531718487

10030258943

22.54

23.08

23.03

24

OMRE

3062959895

3873827197

2725227136

21.84

22.08

21.73

25

PLIN

10072817000 13028984000

18487740000

23.03

23.29

23.64

26

PUDP

338722800

416637000

19.86

19.64

19.85

27

PWON

14276746000 13589084000

14091908000

23.38

23.33

23.37

28

RODA

2050626855

3569744294

21.1

21.44

22

29

SCBD

22877936000 12424868000

15260456000

23.85

23.24

23.45

30

SMRA

8657756000 11220660000

16345378000

22.88

23.14

23.52

421938666

1454362833

7893512568

22.33

23.03

22.79

72
Universitas Sumatera Utara

Lampiran VII
Hasil Olah Data
Descriptive Statistics
N

Range Minimum Maximum

Sum

Mean

Std. Deviation

Variance

Kualitas Audit

90

1

0

1

33

.37

.485

.235

Spesialisasi Auditor

90

1

0

1

44

.49

.503

.253

90

6.15

25.20

31.35

2600.24

28.8916

1.38381

1.915

Auditor Switching

90

1

0

1

18

.20

.402

.162

Audit Fee

90

5.78

19.64

25.43

2009.66

22.3295

1.27516

1.626

Valid N (listwise)

90

Ukuran Perusahaan
Klien

Hosmer and Lemeshow Test
Step

Chi-square

1

df

13.962

Sig.
8

.083

Model Summary

Step

Cox & Snell R

Nagelkerke R

Square

Square

-2 Log likelihood

1

38.170

a

.589

.806

a. Estimation terminated at iteration number 20 because
maximum iterations has been reached. Final solution cannot
be found.

a,b,c

Iteration History

Coefficients
Iteration
Step 0

-2 Log likelihood

Constant

1

118.292

-.533

2

118.288

-.547

73
Universitas Sumatera Utara

3

118.288

-.547

a. Constant is included in the model.
b. Initial -2 Log Likelihood: 118.288

Iteration Historya,b,c,d
Coefficients
Iteration
Step 1

-2 Log likelihood

Constant

SA

UPK

SWITCH

FEE

1

59.181

.659

2.911

.049

-.569

-.176

2

48.117

3.010

4.089

.112

-1.645

-.405

3

41.953

6.337

5.409

.190

-3.479

-.704

4

39.341

9.150

6.980

.270

-5.225

-.994

5

38.565

9.530

8.264

.313

-6.525

-1.121

6

38.313

8.660

9.311

.322

-7.584

-1.140

7

38.223

7.658

10.316

.323

-8.597

-1.141

8

38.189

6.656

11.318

.323

-9.601

-1.141

9

38.177

5.655

12.318

.323

-10.603

-1.141

10

38.173

4.655

13.319

.323

-11.603

-1.141

11

38.171

3.655

14.319

.323

-12.603

-1.141

12

38.170

2.655

15.319

.323

-13.604

-1.141

13

38.170

1.655

16.319

.323

-14.604

-1.141

14

38.170

.655

17.319

.323

-15.604

-1.141

15

38.170

-.345

18.319

.323

-16.604

-1.141

16

38.170

-1.345

19.319

.323

-17.604

-1.141

17

38.170

-2.345

20.319

.323

-18.604

-1.141

18

38.170

-3.345

21.319

.323

-19.604

-1.141

19

38.170

-4.345

22.319

.323

-20.604

-1.141

20

38.170

-5.345

23.319

.323

-21.604

-1.141

a. Method: Enter
b. Constant is included in the model.
c. Initial -2 Log Likelihood: 118.288

74
Universitas Sumatera Utara

d. Estimation terminated at iteration number 20 because maximum iterations has been reached.
Final solution cannot be found.

Uji Multikolinearitas
Coefficients

Model

Unstandardized

Standardized

Coefficients

Coefficients

B

1(Constant)

a

Std. Error

Collinearity Statistics

Beta

t

Sig.

Tolerance

.818

.415

VIF

.665

.812

Spesialisasi Auditor

.728

.075

.755

9.765

.000

.745

1.343

Ukuran Perusahaan Klien

.012

.040

.035

.307

.759

.337

2.965

Auditor Switching

-.142

.093

-.118

-1.535

.128

.754

1.327

Audit Fee

-.044

.039

-.116

-1.115

.268

.413

2.424

a. Dependent Variable: Kualitas Audit

Uji Autokorelasi
b

Model Summary

Model

R

1

.788

R Square
a

Adjusted R

Std. Error of the

Square

Estimate

.622

.604

Durbin-Watson

.305

1.528

a. Predictors: (Constant), Audit Fee, Spesialisasi Auditor, Auditor Switching, Ukuran
Perusahaan Klien
b. Dependent Variable: Kualitas Audit

Correlation Matrix
Constant
Step 1

Constant

SA

UPK

SWITCH

FEE

1.000

-1.000

-.002

.000

.000

-1.000

1.000

.000

.000

.000

-.002

.000

1.000

.000

-.710

SWITCH

.000

.000

.000

1.000

.000

FEE

.000

.000

-.710

.000

1.000

SA
UPK

Hasil Uji Koefisien Regresi Logistik
Variables in the Equation

75
Universitas Sumatera Utara

95.0% C.I.for EXP(B)

Step 1

a

B

S.E.

23.319

4.906E3

.000

1

.996

1.340E10

.000

.

.323

.590

.300

1

.584

1.381

.435

4.387

-21.604

7.546E3

.000

1

.998

.000

.000

.

FEE

-1.141

.611

3.485

1

.062

.320

.096

1.059

Constant

-5.345

4.906E3

.000

1

.999

.005

SA
UPK
SWITCH

Wald

Df

Sig.

Exp(B)

Lower

Upper

a. Variable(s) entered on step 1: SA, UPK, SWITCH, FEE.

76
Universitas Sumatera Utara