Pengaruh Pengadopsian Isa, Ukuran Klien Audit, Kompleksitas Audit, Risiko Litigasi, Profitabilitas Klien, Dan Jenis Kap Terhadap Professional Fee

LAMPIRAN Lampiran i Daftar Populasi Dan Sampel NO NAMA PERUSAHAAN KRITERIA SAMPEL

  15 DAJK √

  11 BTON

  √ √ √ √

  4

  12 BUDI √

  X √ √

  X

  13 CPIN

  √ √ √ √

  5

  14 CTBN

  √ √ √ √

  6

  X √

  X √

  X X

  16 DPNS √ √

  X √

  X

  17 EKAD

  √ √ √ √

  7

  18 ETWA

  √ √ √ √

  8

  19 FASW √ √

  X √

  X

  X

  1

  2

  X √

  3

  4

  1 AKKU √

  X X √

  X

  2 ALDO

  √ √ √ √

  1

  3 ALKA √ √

  X √

  X

  4 ALMI √ √

  X

  X

  5 AMFG √ √

  X √

  X

  6 APLI

  √ √ √ √

  2

  7 ARNA √ √ √ √

  3

  8 BAJA √

  X X √

  X

  9 BRNA √ √

  X √

  10 BRPT √ √

  20 FPNI √ √

  X √ √

  X √ √

  37 LMSH √

  X

  X √ √

  36 LION √

  X

  35 KDSI √

  38 MAIN

  X

  X √

  34 KBRI √ √

  14

  √ √ √ √

  33 JPRS

  X

  √ √ √ √

  √ √ √ √

  √ √ √ √

  X √

  43 SIMA √ √

  X

  X √

  42 SIAP √ √

  16

  41 PICO

  15

  X

  X √

  40 NIKL √ √

  X

  X √

  39 MLIA √ √

  13

  32 JPFA

  X √

  X X

  X

  25 INCI √ √

  X

  X √ √

  24 INAI √

  X X

  23 IKAI √

  X

  9

  22 IGAR √ √ √ √

  X

  X √ √

  21 GDST √

  X

  √

  26 INKP

  X X

  √ √ √ √

  X X

  31 JKSW √

  X

  X √ √

  30 ISSP √

  12

  29 IPOL

  √ √ √ √

  11

  √ √ √ √

  28 INTP

  X

  X X √

  27 INRU √

  10

  X

  44 SIPD

  √ √ √ √

  X √

  61 ADMG √ √

  X X

  X X

  60 WTON √

  23

  59 UNIC

  62 ARGO √ √

  22

  √ √ √ √

  58 TRST

  X

  X √

  57 TPIA √ √

  X

  X

  √ √ √ √

  √ √ √ √

  √ √ √ √

  67 BRAM

  X

  X X √

  66 BIMA √

  24

  65 BATA

  √

  X

  X √ √

  64 AUTO √

  X

  X X √

  63 ASII √

  X

  21

  56 TOTO

  √ √ √ √

  47 SMGR √

  49 SPMA √ √

  X X

  X X

  48 SOBI √

  X

  X √ √

  18

  X

  √ √ √ √

  46 SMCB

  X

  X √ √

  45 SMBR √

  17

  X X

  50 SRSN

  20

  X √

  √ √ √ √

  55 TKIM

  X

  X X √

  54 TIRT √

  X X

  53 TBMS √

  √ √ √ √

  X X

  X √

  52 TALF √

  X

  X √

  51 SULI √ √

  19

  25

  68 CNTX √

  X √ √

  X √ √

  85 NIPS √

  X

  X √

  84 MYTX √ √

  X

  83 MASA √

  86 PBRX √

  31

  √ √ √ √

  82 LPIN

  X X

  X √

  81 KRAH √

  X

  X √ √

  √ √ √ √

  X √

  X X

  91 SCCO √

  X X

  X √

  90 RICY √

  X

  89 PTSN √ √

  X

  32

  √ √ √ √

  88 PRAS

  X

  X X √

  87 POLY √

  30

  80 KBLM

  X X √

  71 GDYR √

  73 HDTX √

  X X

  X √

  72 GJTL √

  X

  X √ √

  X

  X

  X √

  70 ESTI √ √

  26

  √ √ √ √

  69 ERTX

  X

  X X √

  74 IKBI √

  29

  X √ √

  √ √ √ √

  79 KBLI

  28

  √ √ √ √

  78 JECC

  X

  77 INDS √

  X X √

  X

  X √ √

  76 INDR √

  27

  √ √ √ √

  75 IMAS

  X

  X X

  92 SMSM

  33

  √ √ √ √

  93 SRIL

  X X

  X √ √

  94 SSTM

  X X

  X √ √

  95 STAR

  X X √ √ √

  96 TFCO

  X X

  X √ √

  97 UNTX

  X X

  X √ √

  98 VOKS

  34

  √ √ √ √

  99 ADES

  X X √ √ √

  100 AISA

  35

  √ √ √ √

  101 ALTO

  36

  √ √ √ √ 102 CEKA

  X X

  X √ √ 103 CINT

  X X

  X X √ 104 DAVO

  X X √ √ √

  105 DLTA

  37

  √ √ √ √

  106 DVLA

  38

  √ √ √ √ 107 GGRM

  X X √ √ √ 108 HMSP

  X X

  X √ √ 109 ICBP

  X X √ √ √

  X 110 INAF

  X X √ √ 111 INDF

  X X

  X √ √ 112 KAEF

  X X √ √ √

  113 KLBF

  39

  √ √ √ √

  X 114 LMPI

  X X √ √

  115 MBTO

  40

  √ √ √ √

  116 MERK

  X X

  √ √ √ √

  46

  127 SKLT √

  X X

  X X

  128 SQBB

  √ √ √ √

  47

  129 STTP √

  X X 130 TCID √

  √ √ √ √

  X √

  X X 131 TSPC √

  X √ √

  X 132 ULTJ √

  X √ √

  X 133 UNVR √

  X √ √

  X

  134 WIIM

  √ √ √ √

  45 126 SKBM

  125 SIDO

  √ √ √ √

  120 PSDN √

  41 117 MLBI

  √ √ √ √

  42

  118 MRAT √ √

  X √

  X

  119 MYOR

  √ √ √ √

  43

  X √

  X

  X X 121 PYFA √

  X √ √

  X 122 RMBA √ √

  X √

  X

  123 ROTI

  √ √ √ √

  44

  124 SCPI √

  X X √

  48

  Lampiran ii

Daftar Nama Perusahaan yang menjadi Sampel Penelitian

  1 ALDO Alkindo naratama Tbk

  28 JECC Jembo Cable Company Tbk

  22 TRST Trias Sentosa Tbk

  23 UNIC Unggul Indah Cahaya Tbk

  24 BATA Sepatu Bata Tbk

  25 BRAM Indo Kordsa Tbk

  26 ERTX Eratex Djaja Tbk

  27 IMAS Indomobil Sukses International Tbk

  29 KBLI KMI Wire and Cable Tbk

  20 TKIM Pabrik Kertas Tjiwi Kimia Tbk

  30 KBLM Kabelindo Murni Tbk

  31 LPIN Multi Prima Sejahtera Tbk

  32 PRAS Prima Alloy Steel Universal Tbk

  33 SMSM Selamat Sempurna Tbk

  34 VOKS Voksel Electric Tbk

  35 AISA Tiga Pilar Sejahtera Food Tbk

  21 TOTO Surya Toto Indonesia Tbk

  19 SRSN Indo Acidatama Tbk

  2 APLI Asiaplast Industries Tbk

  9 IGAR Champion Pacific Indonesia Tbk

  3 ARNA Arwana Citramulia Tbk

  4 BTON Betonjaya Manunggal Tbk

  5 CPIN Charoen Pokphand Indonesia Tbk

  6 CTBN Citra Tubindo Tbk

  7 EKAD Ekadharma International Tbk

  8 ETWA Eterindo Wahanatama Tbk

  10 INKP Indah Kiat Pulp & Paper Tbk

  No Kode Nama Perusahaan

  11 INTP Indocement Tunggal Prakasa Tbk

  12 IPOL Indopoly Swakarsa Industry Tbk

  13 JPFA JAPFA Comfeed Indonesia Tbk

  14 JPRS Jaya Parl Steel Tbk

  15 MAIN Malindo Feedmill Tbk

  16 PICO Pelangi Indah Canindo Tbk

  17 SIPD Sierad Produce Tbk

  18 SMCB Holcim Indonesia Tbk

  36 ALTO Tri Banyan Tirta Tbk

  37 DLTA Delta Djakarta Tbk

  38 DVLA Darya-Varia Laboratoria Tbk

  39 KLBF Kalbe Farma Tbk

  40 MBTO Martina Berto Tbk

  41 MERK Merc Tbk

  42 MLBI Multi Bintang Indonesia Tbk

  43 MYOR Mayora Indah Tbk

  44 ROTI Nippon Indosari Corpindo Tbk

  45 SIDO Sido Muncul Tbk

  46 SKBM Sekar Bumi Tbk

  47 SQBB Taisho Pharmaceutical Indonesia Tbk

  48 WIIM Wismilak Inti Makmur Tbk

Lampiran iii Data Professional Fee dan Logaritma Natural Professional Fee Tahun 2012-2013

  

25 BRAM 4.810.119.090 22,294 2.554.160.010 21,661

  

19 SRSN 685.025.000 20,345 952.564.000 20,675

  

20 TKIM 28.932.640.000 24,088 76.086.270.000 25,055

  

21 TOTO 1.656.608.903 21,228 4.051.019.234 22,122

  

22 TRST 2.498.660.926 21,639 1.313.183.898 20,996

  

23 UNIC 5.473.113.630 22,423 5.844.765.420 22,489

  

24 BATA 1.603.231.000 21,195 5.149.735.000 22,362

  

26 ERTX 2.097.082.000 21,464 1.222.006.110 20,924

  

17 SIPD 4.814.065.438 22,295 5.592.643.484 22,445

  

27 IMAS 16.621.023.047 23,534 24.382.696.495 23,917

  

28 JECC 3.360.662.000 21,935 3.269.548.000 21,908

  

29 KBLI 921.510.892 20,642 1.268.652.487 20,961

  

30 KBLM 451.306.000 19,928 465.888.500 19,959

  

31 LPIN 190.705.000 19,066 418.662.500 19,853

  

32 PRAS 490.100.000 20,010 1.066.530.128 20,788

  

33 SMSM 1.653.886.631 21,226 1.658.770.348 21,229

  

18 SMCB 63.018.000.000 24,867 34.770.000.000 24,272

  No Perusahaan 2.012 2013 Professional Fee

Log

  

NProfessional

Fee

Professional Fee Log

  

6 CTBN 26.980.769.840 24,018 39.172.220.400 24,391

  NProfessional Fee

  

1 ALDO 630.889.473 20,263 690.614.547 20,353

  

2 APLI 2.124.878.417 21,477 870.536.298 20,585

  

3 ARNA 6.733.635.878 22,630 2.258.448.092 21,538

  

4 BTON 150.172.037 18,827 209.050.000 19,158

  

5 CPIN 17.741.000.000 23,599 24.168.000.000 23,908

  

7 EKAD 732.412.960 20,412 917.202.223 20,637

  

15 MAIN 2.776.960.000 21,745 2.293.607.000 21,553

  

8 ETWA 1.079.433.656 20,800 6.805.344.843 22,641

  9 IGAR 641.437.235 20,279 669.606.279 20,322

  

10 INKP 115.991.650.000 25,477 150.761.490.000 25,739

  

11 INTP 14.915.000.000 23,426 16.788.000.000 23,544

  

12 IPOL 2.001.361.220 21,417 1.944.377.820 21,388

  

13 JPFA 24.910.000.000 23,939 30.229.000.000 24,132

  

14 JPRS 853.638.768 20,565 1.099.662.888 20,818

  

16 PICO 555.323.873 20,135 1.047.248.000 20,769

  

34 VOKS 1.538.950.470 21,154 1.650.907.103 21,225

  

35 AISA 3.616.000.000 22,009 5.582.000.000 22,443

  

36 ALTO 752.557.240 20,439 1.659.550.214 21,230

  

37 DLTA 4.638.191.000 22,258 3.306.469.000 21,919

  

38 DVLA 2.316.654.000 21,563 3.967.857.000 22,101

  

39 KLBF 22.034.130.574 23,816 26.792.291.663 24,011

  

40 MBTO 1.692.124.879 21,249 2.242.824.934 21,531

  

41 MERK 5.316.660.000 22,360 10.027.625.000 23,029

  

42 MLBI 23.059.000.000 23,861 54.726.000.000 24,726

  

43 MYOR 3.842.897.255 22,069 7.307.386.415 22,712

  

44 ROTI 4.417.498.963 22,209 6.000.825.278 22,515

  

45 SIDO 2.392.000.000 21,595 5.104.000.000 22,353

  

46 SKBM 1.891.144.549 21,360 1.155.479.723 20,868

  

47 SQBB 1.348.302.000 21,022 1.588.518.000 21,186

  

48 WIIM 10.398.972.819 23,065 6.885.567.807 22,653

  Lampiran iv

Data Pengadopsian ISA, Jenis KAP, dan Jumlah anak perusahaan periode 2012-2013

  2012 2013

  2

  1

  1

  25 BRAM

  1

  1

  1

  24 BATA

  7

  7

  1

  1

  1

  23 UNIC

  2

  1

  2

  9

  9

  8

  19 SRSN

  1

  20 TKIM

  1

  9

  1

  21 TOTO

  1

  1

  1

  22 TRST

  1

  1

  2

  1

  4

  1

  1

  2

  31 LPIN

  1

  4

  32 PRAS

  1

  1

  33 SMSM

  1

  1

  2

  4

  30 KBLM

  1

  26 ERTX

  1

  1

  3

  3

  27 IMAS

  1

  1

  62

  1

  70

  28 JECC

  1

  1

  1

  29 KBLI

  1

  1

  1 ALDO

  1

  1

  18

  24

  6 CTBN

  1

  1

  13

  1

  13

  7 EKAD

  1

  2

  3

  8 ETWA

  1

  5 CPIN

  3

  1

  1

  1

  2

  2 APLI

  1

  1

  3 ARNA

  1

  1

  1

  1

  4

  4

  4 BTON

  1

  3

  No Perusahaan

Adopsi ISA Jenis KAP

Kompleksitas

2012 2013 2012 2013

  5

  21

  24

  14 JPRS

  1

  15 MAIN

  1

  5

  13 JPFA

  16 PICO

  1

  17 SIPD

  1

  6

  6

  1

  3

  9 IGAR

  13

  1

  2

  2

  10 INKP

  1

  13

  11 INTP

  3

  1

  1

  12

  14

  12 IPOL

  1

  18 SMCB

  34 VOKS

  1

  1

  1

  42 MLBI

  1

  1

  1

  1

  43 MYOR

  1

  5

  5

  44 ROTI

  1

  1

  45 SIDO

  41 MERK

  1

  2

  3

  46 SKBM

  1

  4

  6

  47 SQBB

  1

  1

  1

  48 WIIM

  1

  3

  1

  2

  1

  1

  3

  4

  35 AISA

  1

  17

  17

  36 ALTO

  1

  3

  3

  37 DLTA

  1

  1

  1

  1

  2

  38 DVLA

  1

  1

  1

  4

  4

  39 KLBF

  1

  1

  1

  20

  22

  40 MBTO

  1

  3

Lampiran v Data Total Asset dan Logaritma Natural Total Asset Tahun 2012-2013

  2012 2013 no Perusahaan Total ASSET LNTA Total Asset LNTA

  

1 ALDO 184.896.742.887 25,943 301.479.232.221 26,432

  

2 APLI 333.867.300.446 26,534 303.594.490.546 26,439

  

3 ARNA 937.359.770.277 27,566 1.135.244.802.060 27,758

  

4 BTON 145.100.528.067 25,701 176.136.296.407 25,895

  5 CPIN 12.348.627.000.000 30,145 15.722.197.000.000 30,386

  

6 CTBN 2.595.800.014.570 28,585 3.363.836.291.490 28,844

  

7 EKAD 273.893.467.429 26,336 343.601.504.089 26,563

  

8 ETWA 960.956.808.834 27,591 1.291.711.270.379 27,887

  

9 IGAR 312.342.760.278 26,467 314.746.644.499 26,475

  

10 INKP 64.281.325.000.000 31,794 83.156.170.380.000 32,052

  

11 INTP 22.755.160.000.000 30,756 26.607.241.000.000 30,912

  

12 IPOL 2.735.332.293.230 28,637 3.405.028.632.420 28,856

  

13 JPFA 10.961.464.000.000 30,025 14.917.590.000.000 30,334

  

14 JPRS 398.606.524.648 26,711 376.540.741.943 26,654

  

15 MAIN 1.799.881.575.000 28,219 2.214.398.692.000 28,426

  

16 PICO 594.616.098.268 27,111 621.400.236.614 27,155

  

17 SIPD 3.298.123.574.771 28,824 3.155.680.394.480 28,780

  

18 SMCB 12.168.517.000.000 30,130 14.894.990.000.000 30,332

  

19 SRSN 402.108.960.000 26,720 420.782.548.000 26,765

  

20 TKIM 25.935.346.140.000 30,887 31.962.810.120.000 31,096

  

21 TOTO 1.522.663.914.388 28,051 1.746.177.682.568 28,188

  

22 TRST 2.188.129.039.119 28,414 3.260.919.505.192 28,813

  

23 UNIC 2.400.777.765.700 28,507 3.303.941.452.140 28,826

  

24 BATA 574.107.994.000 27,076 680.685.060.000 27,246

  

25 BRAM 2.223.454.411.460 28,430 2.932.878.418.920 28,707

  

26 ERTX 433.414.874.000 26,795 559.030.206.180 27,049

  

27 IMAS 17.577.664.024.361 30,498 22.315.022.507.630 30,736

  

28 JECC 708.955.186.000 27,287 1.239.821.716.000 27,846

  

29 KBLI 1.161.698.219.225 27,781 1.337.022.291.951 27,921

  

30 KBLM 722.941.339.245 27,307 654.296.256.935 27,207

  

31 LPIN 172.268.827.993 25,872 196.390.816.224 26,003

  

32 PRAS 577.349.886.068 27,082 795.630.250.208 27,402

  

33 SMSM 1.441.204.473.590 27,997 1.701.103.245.176 28,162

  

34 VOKS 1.698.078.355.471 28,161 1.955.830.321.070 28,302

  

35 AISA 3.867.576.000.000 28,984 5.020.824.000.000 29,245

  

36 ALTO 891.412.775.646 27,516 1.502.519.389.759 28,038

  

37 DLTA 745.306.835.000 27,337 867.040.802.000 27,488

  

38 DVLA 1.074.691.476.000 27,703 1.190.054.288.000 27,805

  

39 KLBF 9.417.957.180.958 29,874 11.315.061.275.026 30,057

  

40 MBTO 609.494.013.942 27,136 611.769.745.328 27,140

  

41 MERK 569.430.951.000 27,068 696.946.318.000 27,270

  

42 MLBI 1.152.048.000.000 27,773 1.782.148.000.000 28,209

  

43 MYOR 8.302.506.241.903 29,748 9.709.838.250.473 29,904

  

44 ROTI 1.204.944.681.223 27,817 1.822.689.047.108 28,231

  

45 SIDO 2.150.999.000.000 28,397 2.951.507.000.000 28,713

  

46 SKBM 288.961.557.631 26,390 497.652.557.672 26,933

  

47 SQBB 397.144.458.000 26,708 421.187.982.000 26,766

  

48 WIIM 1.207.251.153.900 27,819 1.229.011.260.881 27,837

  Lampiran vi

Data Total Debt, Laba Bersih,

LEVERAGE dan ROA

Tahun 2012

  

1 ALDO 90.590.989.110 0,490 19.391.797.651 0,105

  28 JECC 566.079.393.000 0,798 48.928.924.000 0,069

  22 TRST 835.136.579.731 0,382 80.748.964.071 0,037

  23 UNIC 1.049.539.106.950 0,437 46.268.658.210 0,019

  24 BATA 186.619.508.000 0,325 99.147.385.000 0,173

  25 BRAM 583.198.193.170 0,262 244.794.754.220 0,110

  26 ERTX 346.488.931.000 0,799 3.907.869.410 0,009

  27 IMAS 11.869.218.951.856 0,675 1.073.071.363.221 0,061

  29 KBLI 316.557.195.404 0,272 172.555.280.837 0,149

  20 TKIM 18.447.981.180.000 0,711 402.533.090.000 0,016

  30 KBLM 458.195.274.791 0,634 32.005.609.712 0,044

  31 LPIN 37.413.214.492 0,217 19.595.989.481 0,114

  32 PRAS 297.056.156.250 0,515 9.976.910.277 0,017

  33 SMSM 620.875.870.082 0,431 369.687.759.532 0,257

  34 VOKS 1.095.012.302.724 0,645 184.655.229.128 0,109

  35 AISA 1.834.123.000.000 0,474 324.465.000.000 0,084

  21 TOTO 624.499.013.875 0,410 336.281.961.088 0,221

  19 SRSN 132.904.817.000 0,331 25.760.615.000 0,064

  

2 APLI 115.231.507.057 0,345 5.961.142.917 0,018

  9 IGAR 70.313.908.037 0,225 58.881.731.387 0,189

  

3 ARNA 332.551.590.871 0,355 212.271.534.750 0,226

  

4 BTON 31.921.571.823 0,220 32.390.792.706 0,223

  

5 CPIN 4.172.163.000.000 0,338 3.376.499.000.000 0,273

  

6 CTBN 1.216.776.718.880 0,469 453.245.616.050 0,175

  

7 EKAD 81.915.660.390 0,299 47.930.499.632 0,175

  

8 ETWA 523.207.574.639 0,544 54.803.730.517 0,057

  10 INKP 44.237.387.680.000 0,688 310.687.430 0,000

  No Perusahaan Risiko Litigasi (LEVERAGE) Profitabilitas TOTAL DEBT LEV laba bersih ROA

  11 INTP 3.336.422.000.000 0,147 6.239.550.000.000 0,274

  12 IPOL 1.371.276.039.810 0,501 88.629.543.710 0,032

  13 JPFA 6.198.137.000.000 0,565 1.364.891.000.000 0,125

  14 JPRS 51.097.519.438 0,128 12.283.454.627 0,031

  15 MAIN 1.118.011.031.000 0,621 383.075.893.000 0,213

  16 PICO 395.503.093.290 0,665 15.152.893.643 0,025

  17 SIPD 2.021.380.807.617 0,613 19.828.222.867 0,006

  18 SMCB 3.750.461.000.000 0,308 1.872.712.000.000 0,154

  36 ALTO 553.396.886.631 0,621 40.682.828.293 0,046

  37 DLTA 147.095.322.000 0,197 287.505.070.000 0,386

  38 DVLA 233.144.997.000 0,217 204.477.046.000 0,190

  39 KLBF 2.046.313.566.061 0,217 2.308.017.092.492 0,245

  40 MBTO 174.931.100.594 0,287 59.554.649.590 0,098

  41 MERK 152.689.086.000 0,268 145.914.877.000 0,256

  42 MLBI 822.195.000.000 0,714 607.261.000.000 0,527

  43 MYOR 5.234.655.914.665 0,630 959.815.066.914 0,116

  44 ROTI 538.337.083.673 0,447 199.792.980.761 0,166

  45 SIDO 846.348.000.000 0,393 513.621.000.000 0,239

  46 SKBM 161.281.794.388 0,558 16.561.534.229 0,057

  47 SQBB 71.785.430.000 0,181 180.897.794.000 0,455

  48 WIIM 550.946.790.179 0,456 105.577.458.190 0,087

  Lampiran Vii

Data Total Debt, Laba Bersih,

LEVERAGE dan ROA

Tahun 2013

  

1 ALDO 161.595.933.059 0,536 19.391.797.651 0,064

  

28 JECC 1.092.161.372.000 0,881 43.435.984.000 0,035

  

22 TRST 1.551.242.364.818 0,476 72.553.777.173 0,022

  

23 UNIC 1.519.505.143.500 0,460 231.920.914.200 0,070

  

24 BATA 283.831.895.000 0,417 63.758.495.000 0,094

  

25 BRAM 934.570.893.690 0,319 102.995.386.140 0,035

  

26 ERTX 430.970.032.140 0,771 11.037.306.720 0,020

  27 IMAS 15.655.152.396.933 0,702 595.522.228.749 0,027

  

29 KBLI 450.372.591.220 0,337 105.179.474.227 0,079

  

20 TKIM 22.168.098.570.000 0,694 181.902.750.000 0,006

  

30 KBLM 384.632.097.122 0,588 10.671.148.829 0,016

  

31 LPIN 52.980.206.367 0,270 12.896.434.470 0,066

  

32 PRAS 389.182.140.905 0,489 15.808.091.138 0,020

  

33 SMSM 694.304.234.869 0,408 458.595.417.885 0,270

  34 VOKS 1.354.581.302.107 0,693 51.602.217.442 0,026

  

35 AISA 2.664.051.000.000 0,531 449.586.000.000 0,090

  

21 TOTO 710.527.268.893 0,407 323.204.864.975 0,185

  

19 SRSN 106.406.914.000 0,253 32.666.954.000 0,078

  

2 APLI 85.871.301.621 0,283 2.742.452.624 0,009

  9 IGAR 89.003.869.709 0,283 48.442.303.122 0,154

  

3 ARNA 366.754.918.531 0,323 316.349.602.459 0,279

  

4 BTON 37.318.882.613 0,212 33.272.073.649 0,189

  

5 CPIN 5.771.297.000.000 0,367 3.451.333.000.000 0,220

  

6 CTBN 1.512.255.745.290 0,450 654.769.347.450 0,195

  

7 EKAD 105.893.942.734 0,308 51.988.302.824 0,151

  

8 ETWA 846.050.835.530 0,655 31.386.452.889 0,024

  10 INKP 55.008.814.920.000 0,662 2.538.736.620 0,000

  No Perusahaan Risiko Litigasi (Leverage) Profitabilitas Total Debt LEV Laba Bersih ROA

  11 INTP 3.629.554.000.000 0,136 6.595.154.000.000 0,248

  12 IPOL 1.548.114.881.640 0,455 141.272.976.300 0,041

  

13 JPFA 9.672.368.000.000 0,648 895.947.000.000 0,060

  

14 JPRS 14.019.207.792 0,037 18.337.547.841 0,049

  

15 MAIN 1.351.915.503.000 0,611 310.887.695.000 0,140

  

16 PICO 406.365.304.333 0,654 10.989.782.669 0,018

  

17 SIPD 1.870.560.118.674 0,593 11.269.860.848 0,004

  

18 SMCB 6.122.043.000.000 0,411 1.336.548.000.000 0,090

  

36 ALTO 960.189.991.593 0,639 23.889.167.908 0,016

  

37 DLTA 190.482.809.000 0,220 358.395.988.000 0,413

  

38 DVLA 275.351.336.000 0,231 175.756.777.000 0,148

  

39 KLBF 2.815.103.309.451 0,249 2.572.522.717.231 0,227

  

40 MBTO 160.451.280.610 0,262 23.006.208.262 0,038

  

41 MERK 184.727.696.000 0,265 234.707.739.000 0,337

  

42 MLBI 794.615.000.000 0,446 1.576.945.000.000 0,885

  

43 MYOR 5.771.077.430.823 0,594 1.356.073.496.557 0,140

  

44 ROTI 1.035.351.397.437 0,568 210.804.904.162 0,116

  

45 SIDO 326.051.000.000 0,110 582.658.000.000 0,197

  

46 SKBM 296.528.343.161 0,596 78.305.045.915 0,157

  

47 SQBB 74.135.708.000 0,176 199.482.401.000 0,474

  

48 WIIM 447.651.956.356 0,364 175.119.289.578 0,142

  Lampiran Viii

Hasil SPSS

  

Descriptive Statistics

Mean Std. Deviation N PFEE 21,92513 1,476667

  96 ADISA ,500 ,5026

  96 LNTA 28,10726 1,438453

  96 SBSDR 5,917 10,6184

  96 LEV ,43818 ,187664

  96 ROA ,13627 ,137377

  96 BIGF ,417 ,4956

  96 Correlations PFEE ADISA LNTA SBSDR LEV ROA BIGF

Pearson PFEE 1,000 ,074 ,832 ,495 ,199 ,188 ,332

Correlation

  ADISA ,074 1,000 ,072 ,030 ,000 -,027 ,042 LNTA ,832 ,072 1,000 ,600 ,269 -,066 ,160 SBSDR ,495 ,030 ,600 1,000 ,208 -,094 ,163 LEV ,199 ,000 ,269 ,208 1,000 -,383 -,346 ROA ,188 -,027 -,066 -,094 -,383 1,000 ,435 BIGF ,332 ,042 ,160 ,163 -,346 ,435 1,000

  

Sig. (1-tailed) PFEE . ,238 ,000 ,000 ,026 ,033 ,000

ADISA ,238 . ,243 ,387 ,498 ,395 ,341 LNTA ,000 ,243 . ,000 ,004 ,260 ,060 SBSDR ,000 ,387 ,000 . ,021 ,181 ,057 LEV ,026 ,498 ,004 ,021 . ,000 ,000 ROA ,033 ,395 ,260 ,181 ,000 . ,000 BIGF ,000 ,341 ,060 ,057 ,000 ,000 . N PFEE

  96

  96

  96

  96

  96

  96

  96 ADISA

  96

  96

  96

  96

  96

  96

  96 LNTA

  96

  96

  96

  96

  96

  96

  96 SBSDR

  96

  96

  96

  96

  96

  96

  96 LEV

  96

  96

  96

  96

  96

  96

  96 ROA

  96

  96

  96

  96

  96

  96

  96 BIGF

  96

  96

  96

  96

  96

  96

  96

  Variables Entered/Removed ^a Model Variables

  1 Regression 160,395 6 26,733 50,885 ,000 ^b Residual 46,756 89 ,525 Total 207,152

  Collinearity Statistics B Std. Error Beta Tolerance

  Coefficients t Sig.

  Model Unstandardized Coefficients Standardized

  b. Predictors: (Constant), BIGF, ADISA, SBSDR, LEV, ROA, LNTA

Coefficients

^a

  a. Dependent Variable: PFEE

  95

  b. Dependent Variable: PFEE

ANOVA

^a Model Sum of Squares df Mean Square F Sig.

  Entered Variables Removed Method

  a. Predictors: (Constant), BIGF, ADISA, SBSDR, LEV, ROA, LNTA

  Sig. F Change 1 ,880 ^a ,774 ,759 ,724812 ,774 50,885 6 89 ,000 1,804

  Square Change F Change df1 df2

  Change Statistics Durbin- Watson R

  Square Adjusted R Square Std. Error of the Estimate

  

Model Summary

^b Model R R

  1 BIGF, ADISA, SBSDR, LEV, ROA, LNTA ^b

. Enter

a. Dependent Variable: PFEE b. All requested variables entered.

  VIF 1 (Constant) -1,964 1,806 -1,087 ,280 ADISA ,048 ,149 ,016 ,323 ,748 ,991 1,009 LNTA ,816 ,067 ,795 12,204 ,000 ,598 1,671 SBSDR -,002 ,009 -,012 -,193 ,848 ,622 1,607 LEV ,992 ,466 ,126 2,129 ,036 ,723 1,383 ROA 2,384 ,630 ,222 3,783 ,000 ,738 1,355

  

BIGF ,459 ,180 ,154 2,549 ,013 ,695 1,439

  a. Dependent Variable: PFEE _a CollinearityDiagnostics

  Variance Proportions Mode Dimensio Eigenvalu Conditio (Constant ADIS LNT SBSD LE RO BIG l n e n Index ) A A R

  V A F

  1 1 4,784 1,000 ,00 ,01 ,00 ,01 ,00 ,01 ,01 2 ,779 2,478 ,00 ,00 ,00 ,29 ,01 ,14 ,08 3 ,678 2,656 ,00 ,12 ,00 ,25 ,01 ,02 ,17 4 ,427 3,348 ,00 ,79 ,00 ,01 ,03 ,02 ,06 5 ,265 4,245 ,00 ,05 ,00 ,13 ,01 ,67 ,56 6 ,066 8,500 ,01 ,02 ,00 ,01 ,90 ,13 ,10 7 ,001 76,917 ,99 ,00 1,00 ,30 ,03 ,00 ,02

  a. Dependent Variable: PFEE _a

Residuals Statistics

  Minimum Maximum Mean Std. Deviation N Predicted Value 19,61744 24,85978 21,92513 1,299374

  96 Std. Predicted Value -1,776 2,259 ,000 1,000

  96 Standard Error of Predicted ,122 ,495 ,186 ,061

  96 Value Adjusted Predicted Value 19,66179 24,72988 21,92349 1,302655

  96 Residual -1,568753 1,683148 ,000000 ,701550

  96 Std. Residual -2,164 2,322 ,000 ,968

  96 Stud. Residual -2,244 2,356 ,001 1,003

  96 Deleted Residual -1,686803 1,732105 ,001641 ,755918

  96 Stud. Deleted Residual -2,298 2,419 ,002 1,011

  96 Mahal. Distance 1,696 43,232 5,938 6,393

  96 Cook's Distance ,000 ,120 ,012 ,017

  96 Centered Leverage Value ,018 ,455 ,063 ,067

  96

  a Variables Entered/Removed Variables Variables Model Entered Removed Method

  1 BIGF, ADISA, SBSDR, LEV, . Enter _b ROA, LNTA a. Dependent Variable: PFEE b. All requested variables entered. _b

  Model Summary Adjusted R Std. Error of the Model R R Square Square Estimate _a 1 ,880 ,774 ,759 ,724812 a. Predictors: (Constant), BIGF, ADISA, SBSDR, LEV, ROA, LNTA

  b. Dependent Variable: PFEE _a

Coefficients

  Standardized

Unstandardized Coefficients Coefficients

Model B Std. Error Beta t Sig.

1 (Constant) -1,964 1,806 -1,087 ,280

ADISA ,048 ,149 ,016 ,323 ,748

  LNTA ,816 ,067 ,795 12,204 ,000 SBSDR -,002 ,009 -,012 -,193 ,848 LEV ,992 ,466 ,126 2,129 ,036 ROA 2,384 ,630 ,222 3,783 ,000 BIGF ,459 ,180 ,154 2,549 ,013

  a. Dependent Variable: PFEE _a Residuals Statistics

  Minimum Maximum Mean Std. Deviation N Predicted Value 19,61744 24,85978 21,92513 1,299374

  96 Residual -1,568753 1,683148 ,000000 ,701550

  96 Std. Predicted Value -1,776 2,259 ,000 1,000

  96 Std. Residual -2,164 2,322 ,000 ,968

  96

  a. Dependent Variable: PFEE

  One-Sample Kolmogorov-Smirnov Test Unstandardized Residual N _a,b

  96 Normal Parameters Mean ,0000000

Std. Deviation ,70155010

Most Extreme Differences Absolute ,065

Positive ,065

  

Negative -,055

Test Statistic ,065 _c,d Asymp. Sig. (2-tailed) ,200 a. Test distribution is Normal.

  b. Calculated from data.

  c. Lilliefors Significance Correction.

  d. This is a lower bound of the true significance.

  

Descriptive Statistics

N Minimum Maximum Mean Std. Deviation PFEE

  96 18,827 25,739 21,92513 1,476667 ADISA 96 ,0 1,0 ,500 ,5026 LNTA 96 25,701 32,052 28,10726 1,438453 SBSDR 96 ,0 70,0 5,917 10,6184 LEV 96 ,037 ,881 ,43818 ,187664 ROA 96 ,000 ,885 ,13627 ,137377 BIGF 96 ,0 1,0 ,417 ,4956 Valid N (listwise)

  96