Pengaruh Audit Tenure, Reputasi Auditor, Spesialisasi Audit dan Ukuran Perusahaan Terhadap Kualitas Audit pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia

LAMPIRAN
Lampiran I
Daftar Populasi dan Sampel Penelitian Perusahaan Perbankan Tahun 2011 –
2015.
No
Kode
1
AGRO
2
3
4
5
6
7
8
9
10
11

AGRS
BABP

BACA
BBCA
BBHI
BBKP
BBMD
BBNI
BBNP
BBRI

12

BBTN

13
14
15
16

BBYB
BCIC

BDMN
BEKS

18
19

BINA
BJBR

20

BJTM

21
22
23
24
25
26
27

28
29
30

BKSW
BMAS
BMRI
BNBA
BNGA
BNII
BNLI
BSIM
BSWD
BTPN

Nama Perusahaan
Bank Rakyat Indonesia Agroniaga
Tbk
PT Bank Agris Tbk
PT Bank MNC Internasional Tbk.

Bank Capital Indonesia Tbk
Bank Central Asia Tbk
PT Bank Harda Internasional Tbk.
Bank Bukopin Tbk
PT Bank Mestika Dharma Tbk.
Bank Negara Indonesia Tbk
Bank Nusantara Parahyangan Tbk
Bank Rakyat Indonesia (Persero)
Tbk
Bank Tabungan Negara (Persero)
Tbk
PT Bank Yudha Bhakti Tbk.
PT Bank JTrust Indonesia Tbk.
Bank Danamon Indonesia Tbk
PT Bank Pembangunan Daerah
Banten Tbk.
PT Bank Ina Perdana Tbk.
Bank Pembangunan Daerah Jawa
Barat dan Banten Tbk
Bank Pembangunan Daerah Jawa

Timur Tbk
PT Bank QNB Indonesia Tbk
PT Bank Maspion Indonesia Tbk.
Bank Mandiri (Persero) Tbk
Bank Bumi Arta Tbk
Bank CIMB Niaga Tbk
PT Bank Maybank Indonesia Tbk
Bank Permata Tbk
Bank Sinarmas Tbk
Bank of India Indonesia Tbk
BANK TABUNGAN
PENSIUNAN NASIONAL Tbk

1
√

Kriteria
2
3
√

√

4
√

√
√
√
√
√
√
√
√
√
√

x
√
√
√

X
√
X
√
√
√

√
√
√
√
√
√
√

√
√
√
√
√

√
√

√

√

√

√

9

√
√
√
√

X
√

√
√

√
√
√

√
√
√

10
11
12

√
√

X
√

√

√

13

√

X

-

-

√
√
√
√
√

√
√
√
√
√

√
X
√
√
√
√
√
√
√
√

√
√
√
√
√
√
√
√
√

√
√
√
√
√
√
√
√
√

Sampel
1

2
3
4
5
6
7
8

14
15
16
17
18
19
20
21
22

Universitas Sumatera Utara

31
32
33

BVIC
DNAR
INPC

34
35

MAYA
MCOR

36
37
38
39
40
41
42

MEGA
NAGA
NISP
NOBU
PNBN
PNBS
SDRA

Bank Victoria International Tbk
PT Bank Dinar Indonesia Tbk.
Bank Artha Graha Internasional
Tbk
Bank Mayapada Internasional Tbk
Bank Windu Kentjana
International Tbk
Bank Mega Tbk
PT Bank Mitraniaga Tbk.
Bank OCBC NISP Tbk
PT Bank Nationalnobu Tbk.
Bank Pan Indonesia Tbk
PT Bank Panin Syariah Tbk.
PT Bank Woori Saudara
Indonesia 1906 Tbk

√
√
√

√
X
√

√
√

√
√

23

√
√

√
√

√
√

√
√

25
26

√
√
√
√
√
√
√

√
X
√
X
√
X
√

√
√
√
√

√
√
√
√

27

24

28
29
30

Lampiran II
Daftar Perusahaan Sampel Kualitas Audit dan Audit Tenure.
No

Kode

KUALITAS
TENURE
2011 2011 2012 2013 2014 2015 2012 2013 2014 2015

Universitas Sumatera Utara

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30

Perusahaan
AGRO
BABP
BACA
BBCA
BBKP
BBNI
BBNP
BBRI
BBTN
BCIC
BDMN
BEKS
BJBR
BKSW
BMRI
BNBA
BNGA
BNII
BNLI
BSIM
BSWD
BTPN
BVIC
INPC
MAYA
MCOR
MEGA
NISP
PNBN
SDRA

0
1
0
0
1
0
1
0
0
1
1
1
0
0
1
0
1
0
1
1
1
1
0
0
0
1
0
0
0
0

1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1

2
2
2
1
2
1
2
2
2
1
1
2
2
2
2
1
2
2
2
2
2
2
2
2
2
1
1
2
2
2

3
3
3
2
3
2
3
3
3
2
2
1
3
1
3
2
3
3
3
3
3
3
3
3
3
2
2
3
3
3

4
1
4
3
4
3
1
4
4
3
3
2
4
2
4
1
4
4
4
4
4
4
1
4
4
3
3
4
4
1

5
2
5
4
5
4
2
5
5
4
4
3
5
3
1
2
5
5
5
5
5
5
2
5
1
4
4
5
5
1

0
1
0
1
1
0
1
0
0
1
1
1
0
0
1
0
1
0
1
1
1
1
1
1
0
1
0
0
0
0

0
0
0
1
1
0
0
0
0
1
0
0
0
0
1
0
1
1
0
0
0
0
0
0
0
0
0
0
0
0

0
1
0
1
1
0
0
0
0
1
0
0
0
0
0
0
0
1
0
0
0
0
0
1
0
0
1
0
0
1

0
1
0
0
1
0
0
0
0
1
0
1
0
0
1
0
0
1
1
1
1
0
0
0
1
0
1
0
0
0

Lampiran III
Daftar Perusahaan Sampel Reputasi Auditor dan Spesialisasi Auditor.
No
1

Kode
2011
Perusahaan
1
AGRO

REPUTASI
SPESIALISASI
2011 2012 2013 2014 2015 2012 2013 2014 2015
1

1

1

1

1

1

1

1

Universitas Sumatera Utara

1

2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30

BABP
BACA
BBCA
BBKP
BBNI
BBNP
BBRI
BBTN
BCIC
BDMN
BEKS
BJBR
BKSW
BMRI
BNBA
BNGA
BNII
BNLI
BSIM
BSWD
BTPN
BVIC
INPC
MAYA
MCOR
MEGA
NISP
PNBN
SDRA

1
0
1
1
1
0
1
1
0
1
0
1
1
1
1
1
1
1
0
0
1
0
0
0
0
1
1
1
1

1
1
1
1
1
1
1
1
0
1
1
1
1
1
1
1
1
1
1
1
1
1
1
0
1
1
1
1
1

1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
0
1
1
1
1
0
1
1
1
0
1

1
0
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
0
1
1
1
1
1
1
1
1
0
1

1
0
1
1
1
0
1
1
1
1
1
1
1
1
1
1
1
1
0
0
1
1
1
1
1
1
1
1
1

1
0
1
1
1
0
1
1
1
1
0
1
1
1
1
1
1
1
0
0
1
1
1
1
1
1
1
1
1

1
0
1
1
1
0
1
1
0
1
0
1
1
1
1
1
1
1
0
0
1
0
0
0
1
1
1
1
1

1
0
1
1
1
0
1
1
0
1
0
1
1
1
1
1
1
1
0
0
1
0
0
0
1
1
1
1
1

1
0
1
1
1
0
1
1
0
1
0
1
1
1
1
1
1
1
0
0
1
1
0
0
1
1
1
1
1

Lampiran IV
Daftar Ukuran Perusahaan Yang Diukur Dengan Logaritma Natural Aset.
No
1
2
3
4
5

Kode
Perusahaan
AGRO
BABP
BACA
BBCA
BBKP

2011
21.97
22.71
22.26
19.76
17.86

2012
22.11
22.72
22.45
19.90
18

Tahun
2013
22.35
22.82
22.68
20.02
18.05

2014
22.57
22.96
22.94
20.13
18.18

2015
22.84
23.21
23.22
20.20
18.36

Universitas Sumatera Utara

1
0
1
1
1
0
1
1
0
1
0
1
1
1
1
1
1
1
0
0
1
1
0
1
1
1
1
1
1

6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30

19.51
22.60
19.96
18.30
16.39
18.77
15.60
17.81
15.09
20.12
28.71
18.93
18.36
18.43
16.62
28.36
17.65
23.19
30.58
23.28
15.68
17.94
17.90
18.64
15.44

BBNI
BBNP
BBRI
BBTN
BCIC
BDMN
BEKS
BJBR
BKSW
BMRI
BNBA
BNGA
BNII
BNLI
BSIM
BSWD
BTPN
BVIC
INPC
MAYA
MCOR
MEGA
NISP
PNBN
SDRA

19.62
22.82
20.12
18.53
16.20
18.86
15.85
18.07
15.35
20.27
28.87
19.10
18.56
18.69
16.53
28.56
17.89
23.38
16.83
23.56
15.68
17.99
18.18
18.81
15.84

19.77
23.02
20.25
18.69
16.13
19.03
16.01
18.07
16.21
20.41
29.02
19.20
18.76
18.92
16.67
28.91
18.05
23.67
16.86
23.90
15.88
18.01
18.39
18.91
15.92

19.84
22.97
20.50
18.78
16.35
19.09
16.01
18.14
16.85
20.56
29.27
19.26
18.78
19.03
16.87
29.27
18.13
23.78
16.97
24.31
16.09
18.01
18.45
18.96
16.61

20.04
22.87
20.59
18.96
16.39
19.05
15.60
18.30
17.06
20.62
29.51
19.29
18.87
19.02
17.14
29.43
18.21
23.86
17.03
24.57
16.12
18.03
18.60
19.02
16.81

LAMPIRAN V
Hasil Output SPSS

Case Processing Summary
Unweighted Casesa
Selected Cases

N
Included in Analysis
Missing Cases
Total

Unselected Cases
Total

Percent
150

100,0

0

,0

150

100,0

0

,0

150

100,0

Universitas Sumatera Utara

a. If weight is in effect, see classification table for the total number of
cases.

Dependent Variable Encoding
Original Value

Internal Value

nonOGC

0

OGC

1

Descriptive Statistics
N

Minimum

Maximum

Statistic

Statistic

Statistic

Mean
Statistic

Std. Error

Std. Deviation

Variance

Statistic

Statistic

TENURE

150

1,0

5,0

2,487

,1094

1,3398

1,795

UKURAN

150

15,09

30,58

19,8988

,28641

3,50779

12,305

Valid N (listwise)

150

Hosmer and Lemeshow Test
Step

Chi-square

1

df

Sig.

8,559

8

,381

a,b,c

Iteration History

Coefficients
Iteration
Step 0

-2 Log likelihood

Constant

1

196,034

-,560

2

196,025

-,575

3

196,025

-,575

a. Constant is included in the model.
b. Initial -2 Log Likelihood: 196,025
c. Estimation terminated at iteration number 3
because parameter estimates changed by less
than ,001.

Iteration Historya,b,c,d
Iteration

-2 Log likelihood

Coefficients

Universitas Sumatera Utara

Constant
Step 1

TENURE

KAP

SI

UKURAN

1

184,593

1,677

-,200

-,932

,713

-,086

2

184,349

1,957

-,233

-1,017

,813

-,100

3

184,349

1,967

-,235

-1,019

,817

-,100

4

184,349

1,967

-,235

-1,019

,817

-,100

a. Method: Enter
b. Constant is included in the model.
c. Initial -2 Log Likelihood: 196,025
d. Estimation terminated at iteration number 4 because parameter estimates changed by less
than ,001.
Variables in the Equation
B
Step 1a

TENURE

S.E.

Wald

df

Sig.

Exp(B)

-,235

,139

2,870

1

,090

,791

-1,019

,442

5,317

1

,021

,361

,817

,657

1,548

1

,213

2,264

UKURAN

-,100

,054

3,467

1

,063

,905

Constant

1,967

1,309

2,259

1

,133

7,150

REPUTASI
SPESIALISASI

a. Variable(s) entered on step 1: TENURE, REPUTASI, SPESIALISASI, UKURAN.
Model Summary

Step

Cox & Snell R

Nagelkerke R

Square

Square

-2 Log likelihood
a

1

184,349

,075

,103

a. Estimation terminated at iteration number 4 because
parameter estimates changed by less than ,001.

Omnibus Tests of Model Coefficients
Chi-square
Step 1

Df

Sig.

Step

11,677

4

,020

Block

11,677

4

,020

Model

11,677

4

,020

Universitas Sumatera Utara