Nama Perusahaan Kriteria Keterangan1 2 3

• 3 Alumindo Light Metal Industry Tbk.
• 
• 7 Asiaplast Industries Tbk. -  
• 8 Barito Pasific Tbk.  -  -
• 11 Budi Acid Jaya Tbk.
• 12 Champion Pasific Indonesia Tbk.  -  -
• 
• 
• 15 Citra Turbindo Tbk 
• 16 Duta Pertiwi Nusantara Tbk.  -  -
• 
• 19 Fajar Surya Wisesa Tbk. -  
• 20 Gunawan Dianjaya Steel Tbk. - - - -
• 23 Indah Kiat Pulp & Paper Tbk. -  
• 24 Indal Alumunium Industry Tbk.
• 25 Indo Acitama Tbk. -   - 26 Indocement Tunggal Prakasa Tbk.
• 
• 27 Indopoly Swakarsa Industry Tbk.
• 
• 28 Intan Wijaya International Tbk. -   -
• 
• 31 Jakarta Kyoei Steel Work LTD Tbk.
• 32 Japfa Comfeed Indonesia Tbk. -   -
• 

  

   

  29 Inti Keramik Alam Asri Industri Tbk. -   - 30 Itamaraya Tbk.

  

  

  

  22 Holcim Indonesia Tbk. -  

  21 Hanson International Tbk.  -  -

  18 Eterindo Wahanatama Tbk. -  

  17 Ekadharma International Tbk.  -  -

  

  13 Chandra Asri Petrochemical Tbk.  -  - 14 Charoen Pokphand Indonesia Tbk.

  10 Beton Jaya Manunggal Tbk. -  

  Lampiran 1

DAFTAR POPULASI DAN SAMPEL PERUSAHAAN

No. Nama Perusahaan

  9 Berlina Tbk.  -  -

  6 Asahimas Flat Glass Tbk. -  

  

5 Arwana Citra Mulia Tbk.    Sampel 2

  4 Argha Karya Prima Industry Tbk.  -  -

     Sampel 1

  

  1 Alam Karya Unggul Tbk.  -  - 2 Alaska Industrindo Tbk.

  3 Sektor Industri dasar dan kimia

  2

  1

  Kriteria Keterangan

  

• 34 Keramika Indonesia Assosiasi Tbk.
• 38 Lionmesh Prima Tbk. - - - - 39 Malindo Feedmill Tbk.
• 
• 40 Mulia Industrindo Tbk. -   - 41 Pabrik Kertas Tjiwi Kimia Tbk.
• 
• 
• 42 Pelangi Indah Canindo Tbk. -  
• 43 Pelat Timah Nusantara Tbk. -  - -
• 46 Sierad Produce Tbk.
• 50 Suparma Tbk. -  
• 51 Surabaya Agung Industri Pulp &

  Kertas Tbk. -   -

• 54 Tirta Mahakam Resources Tbk. -  
• 55 Titan Kimia Nusantara Tbk. -   -
• 58 Unggul Indah Cahaya Tbk. -  
• 59 Yana Prima Hasta Persada Tbk.  -  - Sektor Aneka Industri 60 Astra International Tbk.
• 61 Astra Auto Part Tbk.
• 
• 62 Indo Kordsa Tbk. -   -
• 
• 65 Indomobil Sukses International Tbk.
• 

     Sampel 4

  

  63 Goodyear Indonesia Tbk.  -  - 64 Gajah Tunggal Tbk.

  

  

  57 Trias Sentosa Tbk. -  

  56 Toba Pulp Lestari Tbk. - - - -

  53 Tembaga Mulia Semanan Tbk. -  

  52 Surya Toto Indonesia Tbk. -   -

  49 Sumalindo Lestari Jaya Tbk. -  

  48 Sorini Agro Asia Corporindo Tbk.  -  -

  47 Siwani Makmur Tbk. - -  -

  45 Semen Gresik Tbk. - - 

  No. Nama Perusahaan Kriteria Keterangan

  44 Sekawan Intipratama Tbk.  -  -

  

  

  

  36 Krakatau Steel Tbk.  -  - 37 Lion Metal Works Tbk.

  35 Kertas Basuki Rachmat Indonesia Tbk. -   -

     Sampel 3

  33 Jaya Pari Steel Tbk. -  

  3

  2

  1

     Sampel 5

• 
• 67 Multi Prima Sejahtera Tbk. -  
• 68 Multistrada Arah Sarana Tbk.  -  -
• 71 Selamat Sempurna Tbk.
• 
• 73 Argo Pantes Tbk. -   - 74 Asuransi Harta Aman Pratama Tbk.
• 
• 75 Centex Tbk.
• 
• 80 Karwell Indonesia Tbk.  -  -
• 
• 83 Pan Brothers Tbk.
• 
• 84 Asia Pasific Fibers Tbk. -  
• 85 Ricky Putra Globalindo Tbk. -   - 86 Sunson Textile Manufacturer Tbk.
• 
• 87 Nusantara Inti Corpora Tbk. - 
• 89 Primarindo Asia Infrastructure Tbk. -   -
• 92 Jembo Cable Company Tbk. -  

• 93 KMI Wire and Cable Tbk.    Sampel 9

  94 Kabelindo Murni Tbk.
• 
• 95 Supreme Cable Manufacturing and Commerce Tbk. -  
• 96 Voksel Electric Tbk. -   -

  77 Ever Shine Textile Industry Tbk.  -  - 78 Pan Asia Indosyntec Tbk.

  

  91 Sumi Indo Kabel Tbk. -  

  90 Surya Intrindo Makmur Tbk. -   -

  88 Unitex Tbk. -  

  

  

  82 Pan Asia Filament Inti Tbk. - - 

  

81 Apac Citra Centertex Tbk.    Sampel 8

  

  79 Indo Rama Synthetic Tbk.

     Sampel 7

  76 Eratex Djaya Tbk.  -  -

  No. Nama Perusahaan Kriteria Keterangan

  

  

  

  72 Polychem Indonesia Tbk.

     Sampel 6

  

  69 Nippress Tbk.  -  - 70 Prima Alloy Steel Universal Tbk.

  

  3 66 Indospring Tbk.

  2

  1

  97 Sat Nusa Persada Tbk. -   -

• 
• 102 Davomas Abadi Tbk. -  
• 103 Delta Djakarta Tbk.
• 104 Gudang Garam Tbk.  -  - 105 Hanjaya Mandala Sampoerna Tbk.
• 
• 106 Indofarma Tbk.
• 
• 111 Kedawung Setia Industrial Tbk.    Sampel 13 112 Kimia Farma Tbk.    Sampel 14 113 Langgeng Makmur Industry Tbk.

     Sampel 11 107

Indofood CBP Sukses Makmur Tbk.  -  -

108 Indofood Sukses Makmur Tbk.  -  - 109 Kalbe Farma Tbk.

  

  

  

  

     Sampel 17 116 Merck Tbk.  -  - 117 Multi Bintang Indonesia Tbk.

     Sampel 16 115 Mayora Indah Tbk.

     Sampel 15 114 Mandom Indonesia Tbk.

  

     Sampel 12 110 Kedaung Indah Can Tbk.

  

  

  

  99 Bentoel International Investama Tbk. -   - 100 Cahaya Kalbar Tbk.    Sampel 10 101 Darya Varia Laboratoria Tbk.

   

  3 Sektor Industri Barang Konsumsi 98 Akasha Wira International Tbk.

  2

  1

  No. Nama Perusahaan Kriteria Keterangan

• 
• 118 Mustika Ratu Tbk.
• 
• 
• 119 Nippon Indosari Corporindo Tbk. -  
• 120 Prashida Aneka Niaga Tbk.  -  - 121 Pyridam Farma Tbk. -   - 122 Schering Plough Indonesia Tbk. -  
• 123 Sekar Laut Tbk.
• 124 Siantar Top Tbk.    Sampel 18 125 Taisho Pharmaceutical Indonesia Tbk.
• 
• 
• 126 Tempo Scan Pasific Tbk. -  
• 127 Tiga Pilar Sejahtera Food Tbk. - - 
• 128 Ultrajaya Milk Industry and Trading

  Company Tbk.  -  -

  129 Unilever Indonesia Tbk.

  

• 

  Lampiran 2

PENGUMPULAN DATA PENELITIAN

  X1 X2

  26

  27.77

  1

  1 0.394

  KAEF

  25

  29.75

  1

  1

  1

  0.09 KBLI

  1

  24

  27.82

  1

  1 0.124

  KDSI

  27

  1

  27.85

  1

  1

  1

  1

  INAF

  KIAS

  1 0.057

  1 0.214

  ARNA

  20

  28.98

  1

  1

  1 0.066

  CEKA

  21

  27.66

  HDTX

  1 0.129

  22

  1

  20.43

  1

  1 0.286

  IMAS

  23

  1

  30.51

  1

  1

  1 0.032

  28

  26.69

  1 0.189

  33

  1

  29.87

  1

  1 0.189

  SMSM

  34

  1

  20.16

  1

  STTP

  1 0.099

  35

  1

  25.63

  1

  1

  1 0.039

  TCID

  36

  29.16

  1

  1 0.137

  SIPD

  1

  26.24

  1

  1

  1

  0.06 KLBF

  29

  28.52

  1 0.146

  LMPI

  30

  1

  31.36

  1

  28.36

  1

  1 0.098

  MYOR

  31

  1

  30.9

  1

  1 0.379

  MYTX

  32

  1

  1

  19

  X3 X4

  1

  27.83

  1

  1

  1

  1 0.416

  KAEF

  7

  1

  29.52

  1

  1 0.073

  6

  KBLI

  8

  27.36

  1

  1 0.153

  KDSI

  9

  1

  27.56

  1

  1

  INAF

  1

  1 0.117

  X5 X6 Tahun 2011

  ALMI

  1 26.48 0.082 ARNA

  2

  28.91

  1 0.042

  CEKA

  3

  27.44

  1

  HDTX

  1 0.136

  4

  20.36

  1

  1

  1 0.218

  IMAS

  5

  1

  30.35

  1

  1

  1

  1 0.028

  Y

  20.19

  SIPD

  15

  1

  29.74

  1

  1

  1 0.184

  SMSM

  16

  1

  1

  1

  1

  1 0.396

  STTP

  17

  25.49

  1 0.044

  TCID

  18

  29.08

  1

  1 0.138

  1 0.096

  28.22

  KIAS

  1

  10

  26.09

  1 0.046

  KLBF

  11

  28.41

  1

  1 0.047

  LMPI

  12

  31.3

  1

  1

  1

  1 0.127

  MYOR

  13

  30.6

  1

  1

  1 0.416

  MYTX

  14

  Tahun 2012 ALMI

  Tahun 2013 ALMI

  1

  1 0.395

  1

  30.94

  1

  49

  MYOR

  1 0.086

  1

  1

  31.56

  50

  1

  48

  LMPI

  1 0.116

  1

  1

  28.66

  47

  KLBF

  1 0.078

  MYTX

  1

  26.43

  1

  29.32

  54

  TCID

  1 25.89 0.035

  53

  STTP

  1 0.252

  1

  20.36

  52

  28.54

  SMSM

  1 0.174

  1

  30.06

  1

  51

  SIPD

  1 0.087

  1

  1

  1

  46

  37

  40

  30.69

  1

  41

  IMAS

  1 0.312

  1

  1

  20.58

  1

  39 27.7 0.061 HDTX

  1

  CEKA

  1 0.069

  1

  1

  29.24

  38

  ARNA

  1 0.126

  1

  26.81

  1

  1 0.105

  KIAS

  1 0.109

  1 0.038

  28.02

  1

  45

  KDSI

  1 0.087

  28.23

  1

  44

  KBLI

  1

  INAF

  1

  29.9

  1

  43

  KAEF

  1 0.657

  1

  28.21

  1

  42

  1 0.118

  Lampiran 3

DAFTAR SAMPEL PERUSAHAAN No. Kode Nama Perusahaan

  1 ALMI Alumindo Light Metal Industry Tbk

  2 ARNA Arwana Citra Mulia Tbk

  3 CEKA Cahaya Kalbar Tbk

  4 HDTX Pan Asia Indosyntec Tbk

  5 IMAS Indomobil Sukses International Tbk

  6 INAF Indofarna Tbk

  7 KAEF Kimia Farma Tbk

  8 KBLI KMI Wire and Cable Tbk

  9 KDSI Kedawung Setia Industri Tbk

  10 KIAS Keramika Indonesia Assosiasi

  11 KLBF Kalbe Farma Tbk

  12 LMPI Langgeng Makmur Industry Tbk

  13 MYOR Mayora Indah Tbk

  14 MYTX Apac Citra Centertex Tbk

  15 SIPD Sierad Produce Tbk

  16 SMSM Selamat Sempurna Tbk

  17 STTP Siantar Top Tbk

  18 TCID Mandom Indonesia Tbk

Lampiran 4 OUTPUT SPSS – UJI ASUMSI KLASIK

  

Descriptive Statistics

  N Minimum Maximum Mean Std. Deviation Ukuran Perusahaan 54 20.1600 31.5600 27.661667 3.0224330 Profitabilitas 54 .028 .657 .15532 .130104 Valid N (listwise)

  54 Audit Delay Cumulative

  Frequency Percent Valid Percent Percent Valid Terlambat Menyampaikan

  23

  42.6

  42.6

  42.6 Laporan Keuangan Tepat Waktu Menyampaikan

  31

  57.4 57.4 100.0 Laporan Keuangan Total 54 100.0 100.0

  

Ukuran KAP

  Cumulative Frequency Percent Valid Percent Percent

  Valid Tidak Diaudit Oleh KAP The

  25

  46.3

  46.3

  46.3 Big Four Diaudit Oleh KAP The Big Four

  29

  53.7 53.7 100.0 Total 54 100.0 100.0

  

Opini Auditor

  Cumulative Frequency Percent Valid Percent Percent

  Valid Selain Unqualified Opinion

  15

  27.8

  27.8

  27.8 Unqualified Opinion

  39

  72.2 72.2 100.0 Total 54 100.0 100.0

  

Laba Rugi

  Cumulative Frequency Percent Valid Percent Percent

  Valid Perusahaan Mengalami

  22

  40.7

  40.7

  40.7 Kerugian Perusahaan Mengalami Laba

  32

  59.3 59.3 100.0 Total 54 100.0 100.0

  

Jenis Industri

  Cumulative Frequency Percent Valid Percent Percent

  Valid Perusahaan Sektor Industri

  33

  61.1

  61.1

  61.1 Barang Konsumsi Perusahaan Sektor Industri

  21

  38.9 38.9 100.0 Dasar dan Kimia Total 54 100.0 100.0

  

Correlation Matrix

  Constant

  X1 X2

  X3 X4

  X5 X6 Step 1 Constant 1.000 -.982 -.317 .238 -.141 .000 .206

  X1 -.982 1.000 .319 -.334 .036 .000 -.260 X2 -.317 .319 1.000 .091 -.196 .000 -.600 X3 .238 -.334 .091 1.000 .033 .000 -.205 X4 -.141 .036 -.196 .033 1.000 .000 .003 X5 .000 .000 .000 .000 .000 1.000 .000 X6 .206 -.260 -.600 -.205 .003 .000 1.000

  

Hosmer and Lemeshow Test

Step Chi-square df Sig.

  1 3.680 8 .885

  

Model Summary

  Step -2 Log likelihood Cox & Snell R

  Square Nagelkerke R

  Square 1 34.159 ^a .519 .697

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

  

Omnibus Tests of Model Coefficients

Chi-square df Sig.

  Step 1 Step 39.512 6 .000 Block 39.512 6 .000 Model 39.512 6 .000

  

Variables in the Equation

  B S.E. Wald df Sig. Exp(B) Step 1 ^a X1 -.058 .189 .095 1 .758 .943

  X2 -1.484 1.166 1.619 1 .203 .227 X3 -.269 .978 .076 1 .783 .764 X4 -.143 .910 .025 1 .875 .867 X5 22.930 8078.753 .000 1 .998 9.082E9 X6 9.013 4.591 3.853

  1 .049 8209.259 Constant .274 5.090 .003 1 .957 1.316 a. Variable(s) entered on step 1: X1, X2, X3, X4, X5, X6.