Lampiran 1 Populasi dan Sampel NO NAMA PERUSAHAAN SAMPEL1 2 3 4 Basic Industry
Lampiran 1 Populasi dan Sampel NO NAMA PERUSAHAAN SAMPEL SAMPEL
24 INAI
21
√ √ √ √
27 INRU
X
X √
√ √
26 INKP
20
√ √ √ √
25 INCI
19
√ √ √ √
X
√ √ √ √
X X √
√
23 IKAI
18
√ √ √ √
22 IGAR
17
√ √ √ √
21 GDST
16
√ √ √ √
20 FPNI
15
28 INTP
22
19 FASW
√ √ √ √
√ √ √ √
37 LMSH
28
√ √ √ √
36 LION
27
√ √ √ √
35 KDSI
26
√ √ √ √
34 KBRI
25
33 JPRS
29 IPOL
24
√ √ √ √
32 JPPA
X
X X √
√
31 JKSW
X
X X √
√
30 ISSP
23
√ √ √ √
√ √ √ √
14
1
√ √ √ √
√ √ √ √
8 BAJA
6
√ √ √ √
7 ARNA
5
√ √ √ √
6 APLI
4
√ √ √ √
5 AMFG
3
4 ALMI
9 BRNA
2
√ √ √ √
3 ALKA
1
√ √ √ √
2 ALDO
X
X √
√ √
1 AKKU
4 Basic Industry
3
2
7
√ √ √ √
√ √ √ √
√ √ √ √
18 ETWA
X
X X √
√
17 EKAD
13
√ √ √ √
16 DPNS
X
X X √
√
15 DAJK
12
14 CTBN
8
11
√ √ √ √
13 CPIN
10
√ √ √ √
12 BUDI
X
X X √
√
11 BTON
9
√ √ √ √
10 BRPT
29
39 MLIA
68 CNTX
√
X X √
X
67 BRAM
√ √ √ √
45
√ √ √ √
X
46
69 ERTX
√ √ √ √
47
70 ESTI
√ √ √ √
66 BIMA
X √
71 GDYR
√ √ √ √
X X √
X Miscellanous Industry
61 ADMG
√ √ √ √
41
62 ARGO
42
√ √
63 ASII
√ √ √ √
43
64 AUTO
√ √ √ √
44
65 BATA
48
√ √ √ √
60 WTON
√
53
78 JECC
√ √
X √
X
79 KBLI
X X √
77 INDS
X
80 KBLM
√ √ √ √
54
81 KRAH
X X
√ √ √ √
52
49
X √
72 GJTL
√
X X √
X
73 HDTX
√ √
X
√ √ √ √
74 IKBI
√ √ √ √
50
75 IMAS
√ √ √ √
51
76 INDR
√
40
√ √ √ √
47 SMGR
√
X X √
X
46 SMCB
√ √ √ √
35
√ √ √ √
34
36
48 SOBI
√
X X √
X
49 SPMA
45 SMBR
√ √ √ √
X X √
X X √
31
40 NIKL
√ √ √ √
32
41 PICO
√
X
44 SIPD
42 SIAP
√ √ √ √
33
43 SIMA
√ √
X √
X
√
X
√ √ √ √
X
√ √
X √
X
56 TOTO
√ √
X √
57 TPIA
X
√ √ √ √
38
58 TRST
√ √ √ √
39
59 UNIC
55 TKIM
X √
50 SRSN
52 TALF
√ √ √ √
37
51 SULI
√
X X √
X
√
√ √
X X √
X
53 TBMS
√
X X √
X
54 TIRT
X
82 LPIN
√ √
√ √
69 114 LMPI
113 KLBF √ √ √ √
X
X √
√ √
112 KAEF
X
X X √
√
68 111 INDF
110 INAF √ √ √ √
X
X √
109 ICBP
X
66 106 DVLA
X
104 DAVO
√
X X √
X
105 DLTA √ √ √ √
√
X
X X √
X
107 GGRM √ √ √ √
67 108 HMSP
√
X X √
X √
115 MBTO
√
X √
120 PSDN
√
X X √
X
121 PYFA
√ √
X
X √
122 RMBA
√
X X √
X
123 ROTI √ √ √ √
70 124 SCPI
X
√ √
√ √
117 MLBI
X √
X
116 MERK
√ √
X √
X
√ √
119 MYOR
X √
X
118 MRAT
√ √
X √
X
X X √
103 CINT
√ √ √ √
√ √ √ √
X
88 PRAS
√
X X √
X
89 PTSN
58
√ √
90 RICY
√
X X √
X
91 SCCO
√
X √
87 POLY
X
X √
55
83 MASA
√ √ √ √
56
84 MYTX
√ √
X
57
85 NIPS
√
X X √
X
86 PBRX
√ √ √ √
X X √
92 SMSM
X
X
64 Consumer Goods
99 ADES
√ √ √ √
65 100 AISA
√ √
X √
101 ALTO
63
√
X X √
X
102 CEKA
√
X X √
98 VOKS √ √ √ √
√ √ √ √
√ √ √ √
√ √ √ √
59
93 SRIL
√
X X √
X
94 SSTM
60
97 UNTX
95 STAR
√ √ √ √
61
96 TFCO
√ √ √ √
62
X X
125 SIDO √
X
134 WIIM √ √ √ √
73
72 133 UNVR √ √ √ √
71 132 ULTJ √ √ √ √
131 TSPC √ √ √ √
X
√
X X
130 TCID √
X
√
X X
129 STTP √
√
X X
X
√ √
SQBB
128
X
√
X X
127 SKLT √
X
√
X
126 SKBM √ √
X
√
X
Lampiran 2 Sampel Penelitian No Kode Perusahaan
30 MAIN PT. Malindo Feedmill Tbk
23 IPOL PT. Indopoly Swakarsa Industry Tbk
24 JPFA PT. Japfa Comfeed Indonesia Tbk
25 JPRS PT. Jaya Pari Steel Tbk
26 KBRI PT. Kertas Basuki Rachmat Indonesia Tbk
27 KDSI PT. Kedawung Setia Industrial Tbk
28 LION PT. Lion Metal Works Tbk
29 LMSH PT. Lionmesh Prima Tbk
31 MLIA PT. Mulia Industrindo Tbk
21 INRU PT. Toba Plup Lestari Tbk
32 NIKL PT. Latinusa Tbk
33 SIAP PT. Sekawan Intipratama Tbk
34 SIPD PT. Sierad Produce Tbk
35 SMCB PT. Holcim Indonesia Tbk
36 SMGR PT. Semen Indonesia (Persero) Tbk
37 SRSN PT. Sarasa Nugraha Tbk
38 TPIA PT. Chandra Asri Petro Chemical Tbk
22 INTP PT. Indocement Tunggal Prakarsa Tbk
20 INCI PT. Intanwijaya Internasional Tbk
1 ALDO PT. Alkindo Naratama Tbk
9 BRPT PT. Barito Pasipic Tbk
2 ALKA PT. Alakasa Industrindo Tbk
3 ALMI PT. Alumindo Light Metal Industry Tbk
4 AMFG PT. Asahimas Flat Glass Tbk
5 APLI PT. Asiaplast Industries Tbk
6 ARNA PT. Arwana Citramulia Tbk
7 BAJA PT. Saranacentrall Bajatama Tbk
8 BRNA PT. Berlina Tbk
10 BUDI PT. Budi Starch Sweetener Tbk
19 INAI PT. Indal Aluminium Industry Tbk
11 CPIN PT. Charoen Pokphand Indonesia Tbk
12 CTBN PT. Citra Tubindo Tbk
13 DPNS PT. Duta Pertiwi Nusantara Tbk
14 ETWA PT. Eterindo Wahanatama Tbk
15 FASW PT. Fajar Surya Wisesa Tbk
16 FPNI PT. Titan Kima Nusantara Tbk
17 GDST PT. Gunawan Dianjaya Steel Tbk
18 IGAR PT. Champion Pacifik Indonesia Tbk
39 TRST PT. Trias Sentosa Tbk
41 ADMG PT. Polychem Indonesia Tbk
58 PTSN PT. Sat Nusapersada Tbk
72 ULTJ PT. Ultrajaya Milk Industry & Trading Company Tbk
71 TSPC PT. Tempo Scan Pacifik Tbk
70 ROTI PT. Nippon Indosari Corpindo Tbk
69 KLBF PT. Kalbe Farma Tbk
68 INAF PT. Indofarma (persero) Tbk
67 GGRM PT. Gudang Garam Tbk
66 DLTA PT. Delta Djakarta Tbk
65 ADES PT. Akasha wira International Tbk
64 VOKS PT. Voksel Electric Tbk
63 UNTX PT. Unitex Tbk
62 TFCO PT. Tifico Fiber Indonesia tbk
61 STAR PT. Star Petrochem Tbk
60 SSTM PT. Sunso Textile Manufacturer Tbk
59 SMSM PT. Selamat Sempurna Tbk
57 PBRX PT. Pan Brothers Tbk
42 ARGO PT. Pantes Tbk
56 MASA PT. Multistrada Arahsarana Tbk
55 LPIN PT. Multiprima Sejahtera Tbk
54 KBLM PT. Kabelindo Murni Tbk
53 INDS PT. Indospring Tbk
52 INDR PT. Indo-Rama Synthetics Tbk
51 IMAS PT. Indomobil Sukses Internasional Tbk
50 IKBI PT. Sumi Indo Kabel Tbk
49 GDYR PT. Goodyear Indonesia Tbk
48 ESTI PT. Ever Shine Tex Tbk
47 ERTX PT. Eratex Djaja Tbk
46 CNTX PT. Century Textile Industry Tbk
45 BRAM PT. Indo Kordsa Tbk
44 AUTO PT. Astra Otoparts Tbk
43 ASII PT. Astra International Tbk
73 UNVR PT. Unilever Indonesia Tbk
Lampiran 3 Data Variabel Penelitian No Kode Perusahaan Kualitas Pelaporan Keuangan (Y) Jumlah anggota komite audit (X1) Frekuensi rapat komite audt (X2) Kualitas Audit (Z)
1
3
94
26 KBRI
8
3
92
25 JPRS
4
6
24 JPFA 121
4
3
23 IPOL 183
6
27 KDSI 169
3
86
22 INTP
4
3
21 INRU 115
4
4
20 INCI 182
4
4
19 INAI 118
4
4
8
3
4
4
5
3
74
35 SMCB
6
3
92
34 SIPD
1
3
33 SIAP 163
1
9
32 NIKL 108
4
1
10
3
87
31 MLIA
4
4
30 MAIN 118
4
3
29 LMSH 123
2
4
28 LION 116
18 IGAR 110
3
1 ALDO
93
3
8 BRNA 153
4
3
7 BAJA 149
1
8
4
92
6 ARNA
1
8
3
5 APLI
1
1
9
4
92
4 AMFG
4
3
3 ALMI 151
4
3
2 ALKA 151
4
3
89
4
9 BRPT
17 GDST 118
4
1
4
2
16 EPNI 113
1
9
4
88
15 FASW
4
3
14 ETWA 123
4
13 DPNS 142
98
4
3
12 CTBN 155
1
12
5
88
11 CPIN
6
3
10 BUDI 181
1
8
3
1
37 SRSN 139
3
64 VOKS
1
6
4
89
63 UNTX
1
4
3
62 TFCO 150
4
3
61 STAR 125
4
60 SSTM 120
3
3
56 MASA 119
3
4
1
57 PBRX
88
9
4
58 PTSN
89
4
4
59 SMSM 170
3
99
5
6
70 GGRM 112
4
3
73 ROTI 108
1
4
3
91
72 KLBF
4
3
71 INAF 142
1
5
3
4
65 ADES 151
67 ULTJ 122
4
4
66 TSPC
94
3
4
4
3
2
68 UNVR 117
3
4
1
69 DLTA 152
3
55 LPIN 145
3
3
4
3
44 AUTO 179
1
6
4
90
43 ASII
1
4
3
42 ARGO 181
1
4
41 ADMG 146
45 BRAM 153
77
4
38 TPIA 163
3
4
1
39 TRST
3
1
6
1
40 UNIC
61
3
6
1
3
4
3
1
51 IMAS 108
6
5
1
52 INDR 149
4
3
1
53 INDS 120
3
2
54 KBLM 120
3
4
50 IKBI 180
3
3
1
46 CNTX 103
3
4
1
47 ERTX 120
4
4
48 ESTI 181
3
4
1
49 GDYR 122
3
1
Lampiran 4 HASIL UJI STATISTIK DESKRIPTIF Lampiran 5 HASIL UJI NORMALITAS
Normal P-Plot of Regression Standardied Residual Lampiran 6 HASIL UJI KOLMOGOROV-SMIRNOV
Lampiran 7
HASIL UJI MULTIKOLONIERITAS
Coefficientsa Unstandardized Standardized Coefficients Coefficients Collinearity Statistics
Model B Std. Error Beta Tolerance
VIF 1 (Constant) 170.606 15.595 JUMLAH KEANGOTAAN -2.333 4.306 -.056 ..970 1.031 KOMITE AUDIT FREKUENSI RAPAT KOMITE -8.082 1.611 -.517 .970 1.031 AUDIT
b. Dependent Variable: KUALITAS PELAPORAN KEUANGAN
Lampiran 8
HASIL UJI HETEROKEDASTISITAS
Lampiran 9 HASIL UJI AUTOKORELASI b Model Summary
Std. Error of the Durbin-Watson Model R R Square Adjusted R Square Estimate a 1 .529 .280 .259 27.16193 2.124 a. Predictors: (Constant), FREKUENSI RAPAT KOMITE AUDIT, JUMLAH KEANGGOTAAN KOMITE AUDIT
b. Dependent Variable: KUALITAS PELAPORAN KEUANGAN
Lampiran 10 HASIL UJI HIPOTESIS a Coefficients
Unstandardized Standardized Coefficients Coefficients Model B Std. Error Beta t Sig.
1 (Constant) 170.606 15.595 10.940 .000
JUMLAH KEANGGOTAAN KOMITE -2.333 4.306 -.056 -.542 .590AUDIT FREKUENSI RAPAT KOMITE -8.082 1.611 -.517 -5.018 .000 AUDIT
a. Dependent Variable: KUALITAS PELAPORAN KEUANGAN
Lampiran 11 HASIL UJI KOEFISIEN DETERMINASI
Model Summary
bModel R R Square Adjusted R Square Std. Error of the Estimate
1 .529 a .280 .259 27.16193
a. Predictors: (Constant), FREKUENSI RAPAT KOMITE AUDIT, JUMLAH KEANGGOTAAN KOMITE
AUDITb. Dependent Variable: KUALITAS PELAPORAN KEUANGAN
Lampiran 12 UJI t MODERAT 1 Lampiran 13 UJI F MODERAT 1
Lampiran 14 HASIL UJI KOEFISIEN DTERMINASI MODERAT 1 b
Model Summary
Model R R Square Adjusted R Square Std. Error of the Estimate a .305 .093 .054 30.70261
1
a. Predictors: (Constant), MODERAT1, JUMLAH KEANGGOTAAN KOMITE AUDIT, KUALITAS AUDIT
b. Dependent Variable: KUALITAS PELAPORAN KEUANGAN Lampiran 15 UJI t MODERAT 2 Lampiran 16 UJI F MODERAT 2
Lampiran 17 HASIL UJI KOEFISIEN DETERMINASI MODERAT 2
Model Summary
bModel R R Square Adjusted R Square Std. Error of the Estimate
1 .532 a .283 .251 27.30969
a. Predictors: (Constant), MODERAT2, FREKUENSI RAPAT KOMITE AUDIT, KUALITAS AUDIT
b. Dependent Variable: KUALITAS PELAPORAN KEUANGAN