Pengaruh Struktur Governance dan Internal Audit Terhadap Fee Eksternal Audit (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2014)
LAMPIRAN
TABULASI VARIABEL INDEPENDEN DAN DEPENDEN
NO
TAHUN
NAMA PERUSAHAAN
FEE
DK
KA
UP
LEV
ROA
KAP
IA
1
2012
PT. ALUMINDO LIGHT METAL
INDUSTRY, Tbk.
21.133
0.002
0.007
28.263
0.69
0.01
0
1
2
2012
PT. BETON JAYA MANUNGGAL,
Tbk.
18.827
0.005
0.007
25.701
0.22
0.17
0
0
3
2012
PT. PELANGI INDAH CANINDO,
Tbk.
20.135
0.003
0.007
27.111
0.67
0.02
0
1
4
2012
PT. DUTA PERTIWI, Tbk.
18.369
0.003
0.007
25.941
0.16
0.11
0
0
5
2012
PT. TRIAS SENTOSA, Tbk.
21.639
0.003
0.007
28.414
0.38
0.03
0
1
6
2012
PT. ALKINDO NARATAMA, Tbk.
20.263
0.002
0.007
25.943
0.49
0.07
0
1
7
2012
PT. GAJAH TUNGGAL, Tbk.
22.934
0.003
0.007
30.186
0.57
0.09
1
1
8
2012
PT. INDOSPRING, Tbk.
19.609
0.003
0.007
28.141
0.32
0.08
0
1
9
2012
PT. NIPPRES, Tbk.
21.692
0.003
0.007
26.988
0.59
0.04
0
0
10
2012
PT. PRIMA ALLOY STEEL, Tbk.
18.891
0.003
0.007
27.082
0.51
0.03
0
0
11
2012
PT. SELAMAT SEMPURNA, Tbk.
21.226
0.003
0.007
27.997
0.43
0.19
0
NO
TAHUN
NAMA PERUSAHAAN
FEE
DK
KA
UP
LEV
ROA
KAP
0
IA
85
Universitas Sumatera Utara
LAMPIRAN
TABULASI VARIABEL INDEPENDEN DAN DEPENDEN
12
2012
PT. SIANTAR TOP, Tbk.
20.411
0.005
0.010
27.854
0.54
0.06
0
1
13
2012
PT. ULTRAJAYA MILK INDUSTRY
AND TRADING, Tbk.
22.468
0.003
0.008
28.515
0.31
0.15
0
0
14
2012
PT. GUDANG GARAM, Tbk.
25.280
0.003
0.007
31.357
0.36
0.10
1
0
15
2012
PT. KALBE FARMA, Tbk.
23.523
0.003
0.007
29.874
0.22
0.19
1
0
16
2012
PT. PYRIDAM FARMA, Tbk.
20.097
0.003
0.007
25.635
0.35
0.04
0
1
17
2012
PT. MARTINA BERTO, Tbk.
21.249
0.003
0.005
27.136
0.29
0.07
0
1
18
2012
PT. MANDOM INDONESIA, Tbk.
21.255
0.004
0.005
27.863
0.13
0.12
1
1
19
2012
PT. KEDAWUNG INDAG CAN,
Tbk.
18.788
0.003
0.007
25.277
0.30
0.02
0
0
20
2013
PT. ALUMINDO LIGHT METAL
INDUSTRY, Tbk.
21.129
0.003
0.007
28.643
0.76
0.01
0
0
21
2013
PT. BETON JAYA MANUNGGAL,
Tbk.
19.158
0.005
0.007
25.895
0.21
0.15
0
1
2013
PT. PELANGI INDAH CANINDO,
Tbk.
20.769
0.005
0.007
27.155
0.65
0.02
0
TAHUN
NAMA PERUSAHAAN
FEE
DK
KA
UP
LEV
ROA
KAP
IA
2013
PT. DUTA PERTIWI, Tbk.
20.269
0.003
0.007
26.270
0.13
0.26
0
0
22
NO
23
1
86
Universitas Sumatera Utara
LAMPIRAN
TABULASI VARIABEL INDEPENDEN DAN DEPENDEN
24
2013
PT. TRIAS SENTOSA, Tbk.
20.996
0.003
0.007
28.813
0.48
0.01
1
1
25
2013
PT. ALKINDO NARATAMA, Tbk.
20.353
0.003
0.007
26.432
0.54
0.08
0
0
26
2013
PT. GAJAH TUNGGAL, Tbk.
23.009
0.003
0.007
30.362
0.63
0.01
1
1
27
2013
PT. INDOSPRING, Tbk.
19.114
0.003
0.007
28.418
0.20
0.07
0
1
28
2013
PT. NIPPRES, Tbk.
20.758
0.003
0.007
27.406
0.70
0.04
0
1
29
2013
PT. PRIMA ALLOY STEEL, Tbk.
17.990
0.003
0.007
27.402
0.49
0.02
0
0
30
2013
PT. SELAMAT SEMPURNA, Tbk.
21.253
0.003
0.007
28.169
0.41
0.21
1
0
31
2013
PT. SIANTAR TOP, Tbk.
21.498
0.005
0.007
28.016
0.53
0.08
0
1
32
2013
PT. ULTRAJAYA MILK INDUSTRY
AND TRADING, Tbk.
22.187
0.003
0.007
28.665
0.28
0.12
0
0
33
2013
PT. GUDANG GARAM, Tbk.
25.529
0.003
0.007
31.558
0.42
0.09
1
0
34
2013
PT. KALBE FARMA, Tbk.
23.816
0.003
0.007
30.057
0.25
0.17
1
0
35
2013
PT. PYRIDAM FARMA, Tbk.
19.652
0.003
0.007
25.889
0.46
0.04
0
0
TAHUN
NAMA PERUSAHAAN
FEE
DK
KA
UP
LEV
ROA
KAP
IA
36
2013
PT. MARTINA BERTO, Tbk.
21.531
0.003
0.005
27.140
0.26
0.03
0
1
37
2013
PT. MANDOM INDONESIA, Tbk.
21.521
0.004
0.005
28.014
0.19
0.11
1
1
NO
87
Universitas Sumatera Utara
LAMPIRAN
TABULASI VARIABEL INDEPENDEN DAN DEPENDEN
38
2013
PT. KEDAWUNG INDAG CAN,
Tbk.
18.873
0.003
0.007
25.311
0.25
0.08
0
0
39
2014
PT. ALUMINDO LIGHT METAL
INDUSTRY, Tbk.
21.129
0.003
0.007
28.798
0.80
0.00
0
0
40
2014
PT. BETON JAYA MANUNGGAL,
Tbk.
18.713
0.005
0.007
25.883
0.16
0.04
0
1
41
2014
PT. PELANGI INDAH CANINDO,
Tbk.
20.355
0.003
0.010
27.164
0.63
0.03
0
1
42
2014
PT. DUTA PERTIWI, Tbk.
18.901
0.003
0.007
26.318
0.12
0.05
0
0
43
2014
PT. TRIAS SENTOSA, Tbk.
21.396
0.005
0.007
28.813
0.46
0.01
1
1
44
2014
PT. ALKINDO NARATAMA, Tbk.
20.731
0.003
0.007
26.600
0.55
0.06
0
0
45
2014
PT. GAJAH TUNGGAL, Tbk.
23.163
0.003
0.007
30.406
0.63
0.02
1
1
46
2014
PT. INDOSPRING, Tbk.
19.307
0.003
0.007
28.456
0.20
0.06
0
1
47
2014
PT. NIPPRES, Tbk.
20.193
0.003
0.007
27.819
0.52
0.04
0
1
TAHUN
NAMA PERUSAHAAN
FEE
DK
KA
UP
LEV
ROA
KAP
IA
NO
48
2014
PT. PRIMA ALLOY STEEL, Tbk.
18.792
0.003
0.007
27.883
0.47
0.01
0
0
49
2014
PT. SELAMAT SEMPURNA, Tbk.
21.252
0.003
0.007
28.190
0.34
0.24
1
0
50
2014
PT. SIANTAR TOP, Tbk.
21.214
0.005
0.007
28.162
0.52
0.07
0
1
88
Universitas Sumatera Utara
LAMPIRAN
TABULASI VARIABEL INDEPENDEN DAN DEPENDEN
2014
PT. ULTRAJAYA MILK INDUSTRY
AND TRADING, Tbk.
22.343
0.003
0.007
28.702
0.22
0.10
0
1
52
2014
PT. GUDANG GARAM, Tbk.
25.201
0.003
0.007
31.695
0.43
0.09
1
0
53
2014
PT. KALBE FARMA, Tbk.
24.309
0.003
0.007
30.151
0.21
0.17
1
0
54
2014
PT. PYRIDAM FARMA, Tbk.
19.041
0.003
0.007
25.875
0.44
0.02
0
0
55
2014
PT. MARTINA BERTO, Tbk.
20.714
0.003
0.005
27.152
0.27
0.00
0
1
56
2014
PT. MANDOM INDONESIA, Tbk.
21.162
0.004
0.005
28.248
0.31
0.09
1
1
2014
PT. KEDAWUNG INDAG CAN,
Tbk.
18.822
0.003
0.007
25.295
0.19
0.05
0
0
51
57
89
Universitas Sumatera Utara
TABULASI VARIABEL INDEPENDEN DAN DEPENDEN
NO
TAHUN
NAMA PERUSAHAAN
FEE
DK
KA
UP
LEV
ROA
KAP
IA
1
2012
PT. ALUMINDO LIGHT METAL
INDUSTRY, Tbk.
21.133
0.002
0.007
28.263
0.69
0.01
0
1
2
2012
PT. BETON JAYA MANUNGGAL,
Tbk.
18.827
0.005
0.007
25.701
0.22
0.17
0
0
3
2012
PT. PELANGI INDAH CANINDO,
Tbk.
20.135
0.003
0.007
27.111
0.67
0.02
0
1
4
2012
PT. DUTA PERTIWI, Tbk.
18.369
0.003
0.007
25.941
0.16
0.11
0
0
5
2012
PT. TRIAS SENTOSA, Tbk.
21.639
0.003
0.007
28.414
0.38
0.03
0
1
6
2012
PT. ALKINDO NARATAMA, Tbk.
20.263
0.002
0.007
25.943
0.49
0.07
0
1
7
2012
PT. GAJAH TUNGGAL, Tbk.
22.934
0.003
0.007
30.186
0.57
0.09
1
1
8
2012
PT. INDOSPRING, Tbk.
19.609
0.003
0.007
28.141
0.32
0.08
0
1
9
2012
PT. NIPPRES, Tbk.
21.692
0.003
0.007
26.988
0.59
0.04
0
0
10
2012
PT. PRIMA ALLOY STEEL, Tbk.
18.891
0.003
0.007
27.082
0.51
0.03
0
0
11
2012
PT. SELAMAT SEMPURNA, Tbk.
21.226
0.003
0.007
27.997
0.43
0.19
0
NO
TAHUN
NAMA PERUSAHAAN
FEE
DK
KA
UP
LEV
ROA
KAP
0
IA
85
Universitas Sumatera Utara
LAMPIRAN
TABULASI VARIABEL INDEPENDEN DAN DEPENDEN
12
2012
PT. SIANTAR TOP, Tbk.
20.411
0.005
0.010
27.854
0.54
0.06
0
1
13
2012
PT. ULTRAJAYA MILK INDUSTRY
AND TRADING, Tbk.
22.468
0.003
0.008
28.515
0.31
0.15
0
0
14
2012
PT. GUDANG GARAM, Tbk.
25.280
0.003
0.007
31.357
0.36
0.10
1
0
15
2012
PT. KALBE FARMA, Tbk.
23.523
0.003
0.007
29.874
0.22
0.19
1
0
16
2012
PT. PYRIDAM FARMA, Tbk.
20.097
0.003
0.007
25.635
0.35
0.04
0
1
17
2012
PT. MARTINA BERTO, Tbk.
21.249
0.003
0.005
27.136
0.29
0.07
0
1
18
2012
PT. MANDOM INDONESIA, Tbk.
21.255
0.004
0.005
27.863
0.13
0.12
1
1
19
2012
PT. KEDAWUNG INDAG CAN,
Tbk.
18.788
0.003
0.007
25.277
0.30
0.02
0
0
20
2013
PT. ALUMINDO LIGHT METAL
INDUSTRY, Tbk.
21.129
0.003
0.007
28.643
0.76
0.01
0
0
21
2013
PT. BETON JAYA MANUNGGAL,
Tbk.
19.158
0.005
0.007
25.895
0.21
0.15
0
1
2013
PT. PELANGI INDAH CANINDO,
Tbk.
20.769
0.005
0.007
27.155
0.65
0.02
0
TAHUN
NAMA PERUSAHAAN
FEE
DK
KA
UP
LEV
ROA
KAP
IA
2013
PT. DUTA PERTIWI, Tbk.
20.269
0.003
0.007
26.270
0.13
0.26
0
0
22
NO
23
1
86
Universitas Sumatera Utara
LAMPIRAN
TABULASI VARIABEL INDEPENDEN DAN DEPENDEN
24
2013
PT. TRIAS SENTOSA, Tbk.
20.996
0.003
0.007
28.813
0.48
0.01
1
1
25
2013
PT. ALKINDO NARATAMA, Tbk.
20.353
0.003
0.007
26.432
0.54
0.08
0
0
26
2013
PT. GAJAH TUNGGAL, Tbk.
23.009
0.003
0.007
30.362
0.63
0.01
1
1
27
2013
PT. INDOSPRING, Tbk.
19.114
0.003
0.007
28.418
0.20
0.07
0
1
28
2013
PT. NIPPRES, Tbk.
20.758
0.003
0.007
27.406
0.70
0.04
0
1
29
2013
PT. PRIMA ALLOY STEEL, Tbk.
17.990
0.003
0.007
27.402
0.49
0.02
0
0
30
2013
PT. SELAMAT SEMPURNA, Tbk.
21.253
0.003
0.007
28.169
0.41
0.21
1
0
31
2013
PT. SIANTAR TOP, Tbk.
21.498
0.005
0.007
28.016
0.53
0.08
0
1
32
2013
PT. ULTRAJAYA MILK INDUSTRY
AND TRADING, Tbk.
22.187
0.003
0.007
28.665
0.28
0.12
0
0
33
2013
PT. GUDANG GARAM, Tbk.
25.529
0.003
0.007
31.558
0.42
0.09
1
0
34
2013
PT. KALBE FARMA, Tbk.
23.816
0.003
0.007
30.057
0.25
0.17
1
0
35
2013
PT. PYRIDAM FARMA, Tbk.
19.652
0.003
0.007
25.889
0.46
0.04
0
0
TAHUN
NAMA PERUSAHAAN
FEE
DK
KA
UP
LEV
ROA
KAP
IA
36
2013
PT. MARTINA BERTO, Tbk.
21.531
0.003
0.005
27.140
0.26
0.03
0
1
37
2013
PT. MANDOM INDONESIA, Tbk.
21.521
0.004
0.005
28.014
0.19
0.11
1
1
NO
87
Universitas Sumatera Utara
LAMPIRAN
TABULASI VARIABEL INDEPENDEN DAN DEPENDEN
38
2013
PT. KEDAWUNG INDAG CAN,
Tbk.
18.873
0.003
0.007
25.311
0.25
0.08
0
0
39
2014
PT. ALUMINDO LIGHT METAL
INDUSTRY, Tbk.
21.129
0.003
0.007
28.798
0.80
0.00
0
0
40
2014
PT. BETON JAYA MANUNGGAL,
Tbk.
18.713
0.005
0.007
25.883
0.16
0.04
0
1
41
2014
PT. PELANGI INDAH CANINDO,
Tbk.
20.355
0.003
0.010
27.164
0.63
0.03
0
1
42
2014
PT. DUTA PERTIWI, Tbk.
18.901
0.003
0.007
26.318
0.12
0.05
0
0
43
2014
PT. TRIAS SENTOSA, Tbk.
21.396
0.005
0.007
28.813
0.46
0.01
1
1
44
2014
PT. ALKINDO NARATAMA, Tbk.
20.731
0.003
0.007
26.600
0.55
0.06
0
0
45
2014
PT. GAJAH TUNGGAL, Tbk.
23.163
0.003
0.007
30.406
0.63
0.02
1
1
46
2014
PT. INDOSPRING, Tbk.
19.307
0.003
0.007
28.456
0.20
0.06
0
1
47
2014
PT. NIPPRES, Tbk.
20.193
0.003
0.007
27.819
0.52
0.04
0
1
TAHUN
NAMA PERUSAHAAN
FEE
DK
KA
UP
LEV
ROA
KAP
IA
NO
48
2014
PT. PRIMA ALLOY STEEL, Tbk.
18.792
0.003
0.007
27.883
0.47
0.01
0
0
49
2014
PT. SELAMAT SEMPURNA, Tbk.
21.252
0.003
0.007
28.190
0.34
0.24
1
0
50
2014
PT. SIANTAR TOP, Tbk.
21.214
0.005
0.007
28.162
0.52
0.07
0
1
88
Universitas Sumatera Utara
LAMPIRAN
TABULASI VARIABEL INDEPENDEN DAN DEPENDEN
2014
PT. ULTRAJAYA MILK INDUSTRY
AND TRADING, Tbk.
22.343
0.003
0.007
28.702
0.22
0.10
0
1
52
2014
PT. GUDANG GARAM, Tbk.
25.201
0.003
0.007
31.695
0.43
0.09
1
0
53
2014
PT. KALBE FARMA, Tbk.
24.309
0.003
0.007
30.151
0.21
0.17
1
0
54
2014
PT. PYRIDAM FARMA, Tbk.
19.041
0.003
0.007
25.875
0.44
0.02
0
0
55
2014
PT. MARTINA BERTO, Tbk.
20.714
0.003
0.005
27.152
0.27
0.00
0
1
56
2014
PT. MANDOM INDONESIA, Tbk.
21.162
0.004
0.005
28.248
0.31
0.09
1
1
2014
PT. KEDAWUNG INDAG CAN,
Tbk.
18.822
0.003
0.007
25.295
0.19
0.05
0
0
51
57
89
Universitas Sumatera Utara