Analisis Komparasi Faktor-Faktor Yang Mempengaruhi Audit Fees Selama Masa Pengadopsian Ifrs Di Indonesia Dan Malaysia
LAMPIRAN Lampiran i Daftar Sampel dan Populasi Penelitian – Bursa Efek Indonesia No Kode Perusahaan Kriteria Sampel ke-
26 INAI √ √ √
18 EKAD √ √ √ √ √ √ 7
19 ETWA √ √ √ √ √ √ 8
20 FASW √ √ √
X X
21 FPNI √ √ √
X X
22 GDST √ √ √
X
23 IGAR √ √ √ √ √ √ 9
24 IKAI √ √ √
X X
25 IMPC √ √ √
X
X
17 DPNS √ √ √
27 INCI √ √ √
X X
28 INKP √ √ √ √ √ √ 10
29 INRU √ √ √
X X
30 INTP √ √ √ √ √ √ 11
31 IPOL √ √ √ √ √ √ 12
32 ISSP √ √ √
X
33 JKSW √ √ √
X X
34 JPFA √ √ √ √ √ √ 13
35 JPRS √ √ √ √ √ √ 14
36 KBRI √ √ √
X X
X
1
X
2
3
4
5
6
1 AKKU √ √ √
X X
2 AKPI √ √ √
X
3 ALDO √ √ √ √ √ √ 1
4 ALKA √ √ √
X X
5 ALMI √ √ √
6 AMFG √ √ √
16 DAJK √ √ √
X
7 APLI √ √ √ √ √ √ 2
8 ARNA √ √ √ √ √ √ 3
9 BAJA √ √ √
X X
10 BRNA √ √ √
X X
11 BRPT √ √ √
X X
12 BTON √ √ √ √ √ √ 4
13 BUDI √ √ √
X
14 CPIN √ √ √ √ √ √ 5
15 CTBN √ √ √ √ √ √ 6
X X
37 KIAS √ √ √
X
X
67 ASII √ √ √
X
66 ARGO √ √ √
X
65 ADMG √ √ √
64 YPAS √ √ √
X
X
63 WTON √ √ √
62 UNIC √ √ √ √ √ √ 23
61 TRST √ √ √ √ √ √ 22
X X
60 TPIA √ √ √
68 AUTO √ √ √
69 BATA √ √ √ √ √ √ 24
59 TPFA √ √ √
X
X √ √ √
78 IKBI √ √
X
77 HDTX √ √ √
X
76 GDYR √ √ √
75 ESTI √ √ √
70 BIMA √ √ √
74 ERTX √ √ √ √ √ √ 26
X
73 CNTX √ √ √
X
72 CJTL √ √ √
71 BRAM √ √ √ √ √ √ 25
X
X
58 TOTO √ √ √ √ √ √ 21
X X
42 MLIA √ √ √
X X
45 SIAP √ √ √
44 PICO √ √ √ √ √ √ 16
X X
43 NIKL √ √ √
X X
41 MAIN √ √ √ √ √ √ 15
X X
X
40 LMSH √ √ √
X
39 LION √ √ √
X X
38 KRAS √ √ √
46 SIMA √ √ √
47 SIPD √ √ √ √ √ √ 17
57 TKIM √ √ √ √ √ √ 20
53 SRSN √ √ √ √ √ √ 19
X X
56 TIRT √ √ √
X
55 TBMS √ √ √
X X
54 SULI √ √ √
X X
48 SMBR √ √ √
52 SPMA √ √ √
X
51 SOBI √ √ √
X X
50 SMGR √ √ √
49 SMCB √ √ √ √ √ √ 18
X
79 IMAS √ √ √ √ √ √ 27
80 INDR √ √ √
X
X
94 RICY √ √ √
X
95 SCCO √ √ √
X
96 SMSM √ √ √ √ √ √ 33
97 SRIL √ √ √
98 SSTM √ √ √
92 PRAS √ √ √ √ √ √ 32
X
99 STAR √ √ √
X 100 TFCO √ √ √
X 101 TRIS √ √ √
X 102 UNIT √ √ √
X 103 UNTX √ √ √
X 104
93 PTSN √ √ √
X
X
86 LPIN √ √ √ √ √ √ 31
81 INDS √ √ √
X
82 JECC √ √ √ √ √ √ 28
83 KBLI √ √ √ √ √ √ 29
84 KBLM √ √ √ √ √ √ 30
85 KRAH √ √ √
X
87 MASA √ √ √
91 POLY √ √ √
X
88 MYTX √ √ √
X
89 NIPS √ √ √
X
90 PBRX √ √ √
X
VOKS √ √ √ √ √ √ 34
Lampiran ii Daftar Sampel dan Populasi Penelitian – Bursa Malaysia No Nama Perusahaan Kriteria Sampel Sampel ke-
√ √ √ √ √ X
√ √ √ √ √ √ 6
24 Cb Industrial Product Holding Berhad
√ √ √ √ √ √ 5
23 Can-One Berhad
√ √ √ √ √ √ 4
22 Cahya Mata Sarawak Berhad
21 Btm Resources Berhad
√ √ √ √ √ X
√ √ X
20 Bsl Corporation Berhad
√ √ X
19 Bright Packaging Industry Berhad
√ √ √ √ √ √ 3
18 Box-Pak (Malaysia) Berhad
√ √ X
25 Central Industrial Corporation Berhad
26 Century Bond Bhd
√ √ √ √ √ X
31 Cme Group Berhad
34 Comintel Corporation Bhd
√ √ √ √ √ √ 10
33 Coastal Contracts Bhd
√ √ √ √ √ X
32 Cn Asia Corporation Bhd
√ √ √ √ √ √ 9
√ √ √ √ √ √ 8
√ √ X
30 Choo Bee Metal Industries Bhd
Limited √ √ X
29 China Automobile Parts Holdings
√ √ X
28 Chin Well Holdings Berhad
Berhad √ √ √ √ √ √ 7
27 Chemical Company Of Malaysia
17 Boilermech Holdings Berhad
16 B.I.G. Industries Berhad
1
√ √ X
√ √ X
5 Adventa Berhad
Bhd √ √ √ √ √ √ 2
4 Advanced Packaging Technology (M)
√ √ √ √ √ √ 1
3 Abric Berhad
2 Abm Fujiya Berhad
√ √ √ √ √ X
√ √ √ √ √ X
1 Ablegroup Berhad
6
5
4
3
2
6 Ae Multi Holdings Berhad
7 Aluminium Company Of Malaysia
√ √ X
12 Astino Berhad
15 Autoair Holdings Berhad
√ √ √ √ √ X
14 Aturmaju Resources Berhad
√ √ √ √ √ X
13 Astral Supreme Berhad
√ √ X
√ √ X
Berhad √ √ X
11 Apb Resources Berhad
√ √ √ √ √ X
10 Ann Joo Resources Berhad
√ √
9 Ancom Berhad
√ √ √ √ √ X
8 Amalgamated Industrial Steel Berhad
√ √ X
35 Computer Forms (Malaysia) Berhad
√ √ √ √ √ √ 18
66 Halex Holdings Berhad
√ √ √ √ √ √ 19
65 Gw Plastics Holdings Berhad
√ √ X
64 Gsb Group Berhad
√ √ X
63 Gpa Holdings Berhad
62 Goodway Integrated Industries Berhad
67 Hartalega Holdings Berhad
√ √ √ √ √ X
61 Golsta Synergy Berhad
√ √ √ √ √ X
60 Golden Pharos Berhad
√ √ √ √ √ X
59 Goh Ban Huat Berhad
√ √ X
58 Globaltec Formation Berhad
√ √ X
√ √ X
57 Ge-Shen Corporation Berhad
73 Hock Heng Stone Industries Bhd
77 Irm Group Berhad
√ √ √ √ √ √ 22
76 Ire-Tex Corporation Berhad
√ √ X
75 Integrated Rubber Corporation Berhad
√ √ X
74 Ingress Corporation Berhad
√ √ √ √ √ √ 21
√ √ √ √ √ X
68 Harvest Court Industries Bhd
72 Hil Industries Berhad
√ √ X
71 Hibiscus Petroleum Berhad
√ √ X
70 Hibiscus Petroleum Berhad
√ √ √ √ √ √ 20
69 Heveaboard Berhad
√ √ √ √ √ X
√ √ √ √ X
√ √ √ √ √ √ 17
√ √ X
√ √ X
√ √ X
44 Dominant Enterprise Berhad
√ √ √ √ √ √ 12
43 Dolomite Corporation Berhad
√ √ X
42 D'nonce Technology Bhd
√ √ X
41 Denko Industrial Corporation Berhad
40 Delloyd Ventures Berhad
√ √ X
√ √ √ √ √ X
39 Cymao Holdings Berhad
√ √ X
38 Cyl Corporation Berhad
√ √ √ √ √ √ 11
37 Csc Steel Holdings Berhad
√ √ X
36 Concrete Engineering Products Berhad
45 Drb-Hicom Berhad
46 Dufu Technology Corp. Berhad
56 Furniweb Industrial Products Berhad
√ √ √ √ √ √ 15
√ √ X
55 Fima Corporation Berhad
√ √ X
54 Fibon Berhad
√ √ √ √ √ √ 16
53 Favelle Favco Berhad
√ √ X
52 Facb Industries Incorporated Berhad
51 Ewein Berhad
√ √ √ √ √ X
√ √ √ √ √ √ 14
50 Ep Manufacturing Bhd
√ √ √ √ √ √ 13
49 Eonmetall Group Berhad
√ √ X
48 Eksons Corporation Berhad
√ √ X
47 Eg Industries Berhad
√ √ √ √ √ X
78 Jasa Kita Berhad
106 Maxtral Industry Berhad
√ √ √ √ √ √ 33
109 Mercury Industries Berhad
√ √ √ √ √ √ 32
108 Mentiga Corporation Berhad
√ √ X
107 Melewar Industrial Group Berhad
√ √ √ √ √ X
√ √ √ √ √ √ 31
√ √ X
105 Master-Pack Group Berhad
√ √ √ √ √ √ 30
104 Malaysia Steel Works (Kl) Bhd
√ √ √ √ X
103 Malaysia Packaging Industry Berhad
√ √ √ √ √ √ 29
102 Lysaght Galvanized Steel Berhad
√ √ X 101 Luster Industries Bhd. √ √ √ √ √ X
110 Metal Reclamation Bhd
111 Mieco Chipboard Berhad
√ √ X
Multi-Code Electronics Industries (M) Bhd
120 Nylex (Malaysia) Berhad
√ √ X
119 Nwp Holdings Berhad
√ √ X
118 Narra Industries Berhad
√ √ X
117 Mycron Steel Berhad
√ √ X
116
√ √ √ √ √ X
√ √ √ √ √ √ 36
115 Muda Holdings Berhad
√ √ √ √ √ √ 35
114 Muar Ban Lee Group Berhad
√ √ √ √ √ √ 34
113 Minho (M) Berhad
√ √ √ √ √ X
112 Minetech Resources Berhad
100 Lion Industries Corporation Berhad
99 Lion Diversified Holdings Berhad
√ √ X
√ √ √ √ √ X
87 Kobay Technology Berhad
√ √ √ √ √ X
86 Knm Group Berhad
√ √ √ √ √ √ 26
85 Kian Joo Can Factory Berhad
√ √ X
84 Kein Hing International Berhad
83 Keck Seng (Malaysia) Berhad
88 Komarkcorp Berhad
√ √ √ √ √ √ 25
82 Karyon Industries Berhad
√ √ √ √ √ √ 24
81 K.Seng Seng Corporation Berhad
√ √ √ √ √ √ 23
80 Johore Tin Berhad
√ √ X
79 Jaya Tiasa Holdings Bhd
√ √ X
√ √ X
√ √ X
94 Lb Aluminium Berhad
98 Lion Corporation Berhad
√ √ X
97 Leweko Resources Berhad
√ √ X
96 Leon Fuat Berhad
√ √ √ √ √ X
95 Leader Steel Holdings Berhad
√ √ X
√ √ √ √ √ √ 28
89 Kossan Rubber Industries Berhad
93 Lafarge Malaysia Berhad
√ √ X
92 Kym Holdings Berhad
√ √ √ √ √ X
91 Kumpulan Powernet Berhad
√ √ X
90 Kumpulan H & L High-Tech Berhad
√ √ √ √ √ √ 27
√ √ X
121 Octagon Consolidated Berhad
146 Skp Resources Bhd
√ √ X
149 Smpc Corporation Bhd
√ √ √ √ √ √ 45
148 Smis Corporation Berhad
√ √ √ √ √ √ 44
147 Slp Resources Berhad
√ √ X
√ √ X
√ √ X
145 Skb Shutters Corporation Berhad
√ √ √ √ X
Shell Refining Company (Federation Of Malaya) Berhad
144
√ √ √ √ √ √ 43
143 Seremban Engineering Berhad
√ √ √ √ √ X
142 Sealink International Berhad
150 Southern Acids (M) Berhad
151 Stone Master Corporation Berhad
141 Seacera Group Berhad
156
159 Tas Offshore Berhad
√ √ √ √ √ X
158 Tadmax Resources Berhad
√ √ √ √ √ X
157 Ta Win Holdings Berhad
√ √ X
Supportive International Holdings Berhad
√ √ √ √ √ √ 47
√ √ X
155 Supermax Corporation Berhad
√ √ X
154 Superlon Holdings Berhad
√ √ X
153 Super Enterprise Holdings Berhad
√ √ √ √ √ √ 46
Success Transformer Corporation Berhad
152
√ √ √ √ √ X
√ √
√ √ X
√ √ X
130 Priceworth International Berhad
√ √ √ √ √ √ 41
129 Prestar Resources Berhad
√ √ √ √ √ √ 40
128 Press Metal Berhad
√ √ √ √ √ √ 39
127 Premier Nalfin Berhad
126 Poly Glass Fibre (M) Berhad
131 Quality Concrete Holdings Berhad
√ √ √ √ √ √ 38
125 Pmb Technology Berhad
√ √ X
124 Pensonic Holdings Berhad
√ √ X
123 P.A. Resources Berhad
√ √ √ √ √ √ 37
122 Ornapaper Berhad
√ √ X
√ √ X
140 Scomi Engineering Bhd
√ √ X
√ √ √ √ √ X
Sarawak Consolidated Industries Berhad
139
√ √ √ √ √ √ 42
138 Sarawak Cable Berhad
√ √ X
137 Sapura Industrial Berhad
136 Sanbumi Holdings Berhad
132 Ralco Corporation Berhad
√ √ X
Sam Engineering & Equipment (M) Berhad
135
√ √ X
134 Resintech Berhad
√ √ √ √ √ X
133 Rapid Synergy Berhad
√ √ √ √ √ X
√ √ X
160 Tatt Giap Group Berhad
181 Wong Engineering Corporation Berhad
V.S. Industry Berhad √ √ X
176 Vti Vintage Berhad
√ √ √ √ √ X
177 Wah Seong Corporation Berhad
√ √ √ √ √ √ 55
178 Watta Holding Berhad
√ √ X
179 Weida (M) Bhd
√ √ X
180 White Horse Berhad
√ √ √ √ √ √ 56
√ √ X
√ √ √ √ √ √ 54
182 Woodlandor Holdings Bhd
√ √ √ √ √ X
183 Wtk Holdings Berhad
√ √ √ √ √ √ 57
184 Wz Steel Berhad
√ √ X
185 Ya Horng Electronic (M) Bhd
√ √ X
186 Ykgi Holdings Berhad
√ √ √ √ √ X
187 Yli Holdings Berhad
175
174 United U-Li Corporation Berhad
√ √ √ √ √ X
√ √ √ √ √ √ 51
161 Teck Guan Perdana Berhad
√ √ X
162 Tecnic Group Berhad
√ √ √ √ √ √ 48
163 Tekala Corporation Berhad
√ √ X
164 Thong Guan Industries Berhad
√ √ √ √ √ √ 49
165 Three-A Resources Berhad
√ √ √ √ √ √ 50
166 Tien Wah Press Holdings Berhad
167 Timberwell Berhad
√ √ √ √ √ X
√ √ √ √ √ X
168 Tong Herr Resources Berhad
√ √ √ √ √ √ 52
169 Top Glove Corporation Bhd
√ √ X
170 Toyo Ink Group Berhad
√ √ X
171 Turiya Berhad
√ √ X
172 Ums-Neiken Group Berhad
√ √ √ √ √ √ 53
173 United Bintang Berhad
√ √ X
Lampiran iii
Data Audit Fees dan LNAudit Fees – Sampel Indonesia Tahun 2011-2013
25 BRAM 4.300.609.000 22,182 4.810.119.090 22,294 2.554.160.010 21,661
19 SRSN 888.457.000 20,605 685.025.000 20,345 952.564.000 20,675
20 TKIM 18.661.944.000 23,650 28.932.640.000 24,088 76.086.270.000 25,055
21 TOTO 2.372.671.326 21,587 1.656.608.903 21,228 4.051.019.234 22,122
22 TRST 1.174.310.887 20,884 2.498.660.926 21,639 1.313.183.898 20,996
23 UNIC 4.855.995.612 22,303 5.473.113.630 22,423 5.844.765.420 22,489
24 BATA 1.772.841.000 21,296 1.603.231.000 21,195 5.149.735.000 22,362
26 ERTX 2.409.500.000 21,603 2.097.082.000 21,464 1.222.006.110 20,924
17 SIPD 5.226.191.529 22,377 4.814.065.438 22,295 5.592.643.484 22,445
27 IMAS 15.727.952.849 23,479 16.621.023.047 23,534 24.382.696.495 23,917
28 JECC 4.535.277.000 22,235 3.360.662.000 21,935 3.269.548.000 21,908
29 KBLI 1.767.530.508 21,293 921.510.892 20,642 1.268.652.487 20,961
30 KBLM 1.222.667.850 20,924 451.306.000 19,928 465.888.500 19,959
31 LPIN 513.638.000 20,057 190.705.000 19,066 418.662.500 19,853
32 PRAS 584.660.661 20,187 490.100.000 20,010 1.066.530.128 20,788
33 SMSM 967.459.944 20,690 1.653.886.631 21,226 1.658.770.348 21,229
18 SMCB 40.551.000.000 24,426 63.018.000.000 24,867 34.770.000.000 24,272
16 PICO 268.675.000 19,409 555.323.873 20,135 1.047.248.000 20,769
No Kode
6 CTBN 9.607.110.736 22,986 26.980.769.840 24,018 39.172.220.400 24,391
Perusahaan 2011 2012 2013 Audit Fee (Rp) LNFEE Audit Fee (Rp) LNFEE Audit Fee (Rp) LNFEE
1 ALDO 371.800.000 19,734 630.889.473 20,263 690.614.547 20,353
2 APLI 727.474.421 20,405 2.124.878.417 21,477 870.536.298 20,585
3 ARNA 5.432.083.257 22,416 6.733.635.878 22,630 2.258.448.092 21,538
4 BTON 216.632.654 19,194 150.172.037 18,827 209.050.000 19,158
5 CPIN 15.496.000.000 23,464 17.741.000.000 23,599 24.168.000.000 23,908
7 EKAD 853.616.690 20,565 732.412.960 20,412 917.202.223 20,637
15 MAIN 2.234.744.000 21,527 2.776.960.000 21,745 2.293.607.000 21,553
8 ETWA 1.598.651.883 21,192 1.079.433.656 20,800 6.805.344.843 22,641
9 IGAR 536.441.467 20,100 641.437.235 20,279 669.606.279 20,322
10 INKP 96.456.316.000 25,292 115.991.650.000 25,477 150.761.490.000 25,739
11 INTP 17.201.000.000 23,568 14.915.000.000 23,426 16.788.000.000 23,544
12 IPOL 2.482.000.000 21,632 2.001.361.220 21,417 1.944.377.820 21,388
13 JPFA 29.297.000.000 24,101 24.910.000.000 23,939 30.229.000.000 24,132
14 JPRS 754.710.222 20,442 853.638.768 20,565 1.099.662.888 20,818
34 VOKS 1.704.234.897 21,256 1.538.950.470 21,154 1.650.907.103 21,225
Lampiran iv
Data ARL, RISK, KOMPLAU, KAP – Sampel Indonesia Tahun 2011-2013
1
1
23 UNIC
75 58 59 0,491 0,437 0,460
8
7
7
1
1
24 BATA
1
75 86 83 0,314 0,325 0,417
1
1
1
25 BRAM
81 81 84 0,276 0,262 0,319
2
2
2
1
2
1
9
8
1
1
1
19 SRSN
89 81 69 0,302 0,331 0,253
20 TKIM
82 77 167 0,687 0,711 0,694
9
2
9
21 TOTO
87 86 79 0,432 0,410 0,407
1
1
1
22 TRST
82 81 77 0,378 0,382 0,476
2
1
1
9
32 PRAS 108 137 80 0,710 0,515 0,489
1
1
2
31 LPIN
90 87 87 0,249 0,217 0,270
4
4
4
33 SMSM
30 KBLM
67 67 84 0,410 0,431 0,408
1
2
4
1
34 VOKS
76 79 79 0,684 0,645 0,693
3
3
87 87 84 0,620 0,634 0,588
1
26 ERTX
1
48 57 76 1,569 0,799 0,771
3
3
3
27 IMAS
69 67 73 0,606 0,675 0,702
62
62
70
1
1
1
28 JECC
76 78 80 0,797 0,798 0,881
1
1
1
29 KBLI
89 74 79 0,336 0,272 0,337
1
9
45 46 48 0,313 0,308 0,411
No Kode
6 CTBN
5 CPIN
81 86 85 0,300 0,338 0,367
13
18
24
1
1
1
47 49 80 0,410 0,469 0,450
4 BTON
12
13
13
1
1
1
7 EKAD
67 79 76 0,379 0,299 0,308
2
81 81 83 0,224 0,220 0,212
1
3
2
Perusahaan
Audit Report Lag
Debt to Assets Ratio (Risk)
Kompleksitas Audit Jenis KAP 2011 2012 2013 2011 2012 2013 2011 2012 2013 2011 2012 2013
1 ALDO
82 84 77 0,503 0,490 0,536
1
1
2 APLI
1
82 80 78 0,336 0,345 0,283
1
1
3 ARNA
65 64 49 0,419 0,355 0,323
4
4
4
1
2
8 ETWA
18 SMCB
15 MAIN
3
13 JPFA
86 80 80 0,542 0,565 0,648
23
21
24
14 JPRS
81 81 80 0,228 0,128 0,037
87 86 83 0,682 0,621 0,611
3
5
5
5
16 PICO
86 86 84 0,666 0,665 0,654
17 SIPD 142 153 87 0,519 0,613 0,593
6
6
6
3
89 66 66 0,561 0,501 0,455
88 86 84 0,394 0,544 0,655
82 77 78 0,680 0,688 0,662
3
3
3
9 IGAR
33 45 45 0,183 0,225 0,283
2
2
2
10 INKP
13
12 IPOL
13
13
11 INTP
72 66 66 0,133 0,147 0,136
11
12
14
1
1
4
Lampiran v Data Total Assets (Rp) – Sampel Indonesia Tahun 2011-2013
Total Assets (Rp) Kode
No Perusahaan 2011 2012 2013
1 ALDO 164.552.710.978 184.896.742.887 301.479.232.221
2 APLI 333.352.457.870 333.867.300.446 303.594.490.546
3 ARNA 831.507.593.676 937.359.770.277 1.135.244.802.060
4 BTON 118.715.558.433 145.100.528.067 176.136.296.407
5 CPIN 8.848.204.000.000 12.348.627.000.000 15.722.197.000.000
6 CTBN 2.232.749.901.028 2.595.800.014.570 3.363.836.291.490
7 EKAD 237.592.308.314 273.893.467.429 343.601.504.089
8 ETWA 620.709.452.075 960.956.808.834 1.291.711.270.379
9 IGAR 355.579.996.944 312.342.760.278 314.746.644.499
10 INKP 57.299.195.780.000 64.281.325.000.000 83.156.170.380.000
11 INTP 18.151.331.000.000 22.755.160.000.000 26.607.241.000.000
12 IPOL 2.619.736.000.000 2.735.332.293.230 3.405.028.632.420
13 JPFA 8.266.417.000.000 10.961.464.000.000 14.917.590.000.000
14 JPRS 437.848.660.950 398.606.524.648 376.540.741.943
15 MAIN 1.327.801.184.000 1.799.881.575.000 2.214.398.692.000
16 PICO 561.840.337.025 594.616.098.268 621.400.236.614
17 SIPD 2.641.602.932.160 3.298.123.574.771 3.155.680.394.480
18 SMCB 10.950.501.000.000 12.168.517.000.000 14.894.990.000.000
19 SRSN 361.182.183.000 402.108.960.000 420.782.548.000
20 TKIM 24.110.877.996.000 25.935.346.140.000 31.962.810.120.000
21 TOTO 1.339.570.029.820 1.522.663.914.388 1.746.177.682.568
22 TRST 2.132.449.783.092 2.188.129.039.119 3.260.919.505.192
23 UNIC 2.544.905.309.352 2.400.777.765.700 3.303.941.452.140
24 BATA 516.649.305.000 574.107.994.000 680.685.060.000
25 BRAM 1.660.119.065.000 2.223.454.411.460 2.932.878.418.920
26 ERTX 171.870.252.000 433.414.874.000 559.030.206.180
27 IMAS 12.913.941.646.042 17.577.664.024.361 22.315.022.507.630
28 JECC 627.037.935.000 708.955.186.000 1.239.821.716.000
29 KBLI 1.083.523.642.816 1.161.698.219.225 1.337.022.291.951
30 KBLM 642.954.768.386 722.941.339.245 654.296.256.935
31 LPIN 157.371.466.252 172.268.827.993 196.390.816.224
32 PRAS 481.911.700.412 577.349.886.068 795.630.250.208
33 SMSM 1.136.857.942.381 1.441.204.473.590 1.701.103.245.176
34 VOKS 1.573.039.162.237 1.698.078.355.471 1.955.830.321.070
Lampiran vi Data LNTA, IFRS, IFRS_Score – Sampel Indonesia Tahun 2011-2013
24 BATA 26,971 27,076 27,246
1
4
5
4
23 UNIC 28,565 28,507 28,826
1
1
6
6
5
1
22 TRST 28,388 28,414 28,813
1
2
2
2
25 BRAM 28,138 28,430 28,707
1
1
7
5
6
1
3
1
3
18 SMCB 30,024 30,130 30,332
1
1
6
7
6
19 SRSN 26,613 26,720 26,765
1
1
2
3
3
20 TKIM 30,814 30,887 31,096
1
1
6
6
6
21 TOTO 27,923 28,051 28,188
1
1
4
26 ERTX 25,870 26,795 27,049
1
6
2
1
1
2
1
1
32 PRAS 26,901 27,082 27,402
1
1
2
2
33 SMSM 27,759 27,997 28,162
2
1
1
5
5
5
34 VOKS 28,084 28,161 28,302
1
1
4
5
31 LPIN 25,782 25,872 26,003
2
2
1
3
2
27 IMAS 30,189 30,498 30,736
1
1
9
9
7
28 JECC 27,164 27,287 27,846
1
2
3
4
3
29 KBLI 27,711 27,781 27,921
1
1
3
3
3
30 KBLM 27,189 27,307 27,207
1
1
6
6
No Kode
4
1
5 CPIN 29,811 30,145 30,386
1
1
8
6
5
6 CTBN 28,434 28,585 28,844
1
1
4
1
4
7 EKAD 26,194 26,336 26,563
1
1
2
2
2
8 ETWA 27,154 27,591 27,887
1
1
1
1
4
1
Perusahaan LNTA
IFRS
IFRS_Score 2011 2012 2013 2011 2012 2013 2011 2012 2013
1 ALDO 25,826 25,943 26,432
1
1
1
1
1
2 APLI 26,532 26,534 26,439
1
1
1
3
1
3 ARNA 27,447 27,566 27,758
1
1
3
3
2
4 BTON 25,500 25,701 25,895
4
4
1
1
6
6
14 JPRS 26,805 26,711 26,654
1
1
2
1
1
15 MAIN 27,915 28,219 28,426
1
3
1
3
3
16 PICO 27,054 27,111 27,155
1
1
2
2
2
17 SIPD 28,602 28,824 28,780
1
7
1
9 IGAR 26,597 26,467 26,475
5
1
1
1
2
2
10 INKP 31,679 31,794 32,052
1
1
5
6
11 INTP 30,530 30,756 30,912
13 JPFA 29,743 30,025 30,334
1
1
5
7
6
12 IPOL 28,594 28,637 28,856
1
1
5
5
5
5
Lampiran vii Hasil Output SPSS – Sampel Indonesia
Descriptive Statistics
N Minimum Maximum Sum Mean Std. Deviation
LNFEE 102 18,827 25,739 2219,721 21,76197 1,575549
ARL 102 33,0 167,0 8024,0 78,667 19,3613
RISK 102 ,037 1,569 47,484 ,46553 ,214149
KOMPLAU 102 ,0 70,0 643,0 6,304 11,6524
KAP 102 ,0 1,0 38,0 ,373 ,4859
LNTA 102 25,500 32,052 2862,897 28,06762 1,572697
IFRS 102 ,0 1,0 68,0 ,667 ,4737
IFRS_Score 102 1,0 9,0 383,0 3,755 2,0120
Valid N (listwise) 102 Variables Entered/Removed aModel Variables Entered Variables
Removed Method
1 IFRS_Score, ARL, IFRS, RISK, KAP, KOMPLAU, LNTA b . Enter
a. Dependent Variable: LNFEE b. All requested variables entered.
Model Summary
b Model R RSquare Adjusted R Square Std. Error of the Estimate Change Statistics
Durbin- Watson R Square Change
F Change df1 df2 Sig. F Change
1 ,912 a ,831 ,819 ,671112 ,831 66,095
7 94 ,000 1,765
a. Predictors: (Constant), IFRS_Score, ARL, IFRS, RISK, KAP, KOMPLAU, LNTA
b. Dependent Variable: LNFEE
a ANOVA Model Sum of Squares df Mean Square F Sig. b
1 Regression 208,381 7 29,769 66,095 ,000 Residual 42,337 94 ,450 Total 250,718 101
a. Dependent Variable: LNFEE
b. Predictors: (Constant), IFRS_Score, ARL, IFRS, RISK, KAP, KOMPLAU, LNTA a
Coefficients
Unstandardized Standardized Collinearity Coefficients Coefficients Statistics Model B Std. Error Beta t Sig. Tolerance
VIF 1 (Constant) -2,945 2,076 -1,418 ,159 ARL -,006 ,004 -,071 -1,596 ,114 ,909 1,100 RISK ,901 ,347 ,122 2,600 ,011 ,810 1,235 KOMPLAU ,000 ,008 ,004 ,063 ,950 ,576 1,737 KAP ,384 ,164 ,118 2,348 ,021 ,706 1,416 LNTA ,883 ,081 ,881 10,884 ,000 ,274 3,651
IFRS -,094 ,143 -,028 -,658 ,512 ,968 1,033
IFRS_Score -,034 ,067 -,043 -,503 ,616 ,246 4,065
a. Dependent Variable: LNFEE a Residuals Statistics
Minimum Maximum Mean Std. Deviation N Predicted Value 19,27301 25,24727 21,76197 1,436377 102 Std. Predicted Value -1,733 2,426 ,000 1,000 102 Standard Error of Predicted
,111 ,425 ,179 ,059 102 Value Adjusted Predicted Value 19,27918 25,14816 21,75747 1,445150 102 Residual -1,642555 1,761119 ,000000 ,647438 102 Std. Residual -2,448 2,624 ,000 ,965 102 Stud. Residual -2,505 2,680 ,003 1,006 102 Deleted Residual -1,720381 1,836347 ,004502 ,706724 102 Stud. Deleted Residual -2,579 2,773 ,004 1,016 102 Mahal. Distance 1,760 39,605 6,931 6,538 102 Cook's Distance ,000 ,181 ,012 ,025 102 Centered Leverage Value ,017 ,392 ,069 ,065 102
a. Dependent Variable: LNFEE
Runs Test Unstandardized a Residual Test Value ,04558
Cases < Test Value
51 Cases >= Test Value
51 Total Cases 102 Number of Runs
45 Z -1,393 Asymp. Sig. (2-tailed) ,164
a. Median
Lampiran viii Data Audit Fees (Rp) – Sampel Malaysia periode 2011-2013
14 EP Manufacturing Berhad 1.021.347.150 1.159.582.375 1.277.563.525
25 Karyon Industries Berhad 138.366.863 169.039.938 260.727.250
24 K. Seng Seng Corporation Berhad 285.292.500 338.079.875 445.098.663
23 Johore Tin Berhad 219.675.225 363.356.875 439.511.650
22 Ire-Tex Corporation Berhad 200.674.745 217.382.200 249.601.646
21 Hock Heng Stone Industries Berhad 196.640.709 249.610.375 288.662.313
20 HeveaBoard Berhad 225.381.075 284.366.250 335.220.750
19 GW Plastics Holdings Berhad 285.292.500 334.920.250 134.088.300
18 Goodway Integrated Industries Berhad 522.085.275 710.508.033 835.586.140
17 Furniweb Industrial Products Berhad 445.056.300 477.103.375 603.397.350
16 Favelle Favco Berhad 1.757.401.800 1.677.760.875 2.052.295.925
15 Ewein Berhad 288.202.484 328.348.230 413.513.419
13 Eonmetall Group Berhad 356.367.421 396.349.679 487.563.682
No Nama Perusahaan Audit Fees (Rp) 2011 2012 2013
12 Dolomite Corporation Berhad 542.055.750 540.295.875 852.950.575
11 CSC Steel Holdings Berhad 220.816.395 356.721.663 420.515.808
10 Coastal Contracts Berhad 530.880.843 610.196.259 760.805.840
9 CME Group Berhad 193.998.900 214.854.500 279.350.625
8 Choo Bee Metal Industries Berhad 574.864.388 423.389.750 499.106.450
7 Chemical Company of Malaysia Berhad 1.828.724.925 2.281.249.250 2.555.127.050
6 CB Industrial Product Holding Berhad 573.437.925 786.746.625 1.005.662.250
5 Can-One Berhad 273.880.800 379.155.000 752.384.350