Pengaruh Audit Quality, Audit Tenure, Audit Report Lag, dan Profitabilitas terhadap Opini Audit Going Concern pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2010-2013
LAMPIRAN 1
Tabel Populasi dan Sampel
X √ √ √ X -
17 Indal Aluminium Industry, Tbk.
ALMI √ √ √ √ X -
13 Sarana Central Bajatama, Tbk.
BAJA √ √ √ √ X -
14 Beton Jaya Manunggal, Tbk. BTON √ √ √ √ X -
15 Citra Turbindo, Tbk. CTBN √ √ √ √ X -
16 Gunawan Dianjaya Steel, Tbk.
GDST √ √ √ √ X -
18 Steel Pipe Industry of Indonesia, Tbk.
INAI √ √ √ √ X -
11 Alaska Industrindo, Tbk. ALKA √ √ √ √ X -
ISSP
19 Jakarta Kyoei Steel World LTD, Tbk.
JKSW √ √ √ √ √ Sampel 3
20 Jaya Pari Steel, Tbk. JPRS √ √ √ √ X -
21 Krakatau Steel, Tbk. KRAS √ √ √ √ √ Sampel 4
22 Lion metal Works, Tbk. LION √ √ √ √ X -
23 Lionmesh Prima, Tbk LMSH √ √ √ √ X -
12 Alumindo Light Metal Industry, Tbk.
III Subsektor Logam dan Sejenisnya
Tabel Pemilihan Sampel
No Nama Perusahaan Kode Perusahaan Pemenuhan Kriteria Sampel3 Holcim Indonesia, Tbk. SMBC √ √ √ √ X -
1
2
3
4
5 I Subsektor Semen
1 Indocement Tunggal Prakarsa, Tbk.
INTP √ √ √ √ X -
2 Semen Baturaja (Persero), Tbk.
SMBR
4 Semen Indonesia (Persero), Tbk.
10 Surya Toto Indonesia, Tbk. TOTO √ √ √ √ X -
SMGR √ √ √ √ X -
II Subsektor Keramik, Porselin, dan Kaca
5 Asahimas Flat Glass, Tbk. AMFG √ √ √ √ X -
6 Arwana Citra Mulia, Tbk. ARNA √ √ √ √ X -
7 Inti Keramik Alam Asri Industri, Tbk.
IKAI √ √ √ √ √ Sampel 1
8 Keramika Indonesia Asosiasi, Tbk.
KIAS √ √ √ √ X -
9 Mulia Industrindo, Tbk. MLIA √ √ √ √ √ Sampel 2
X √ √ √ X -
24 Pelat Timah Nusantara, Tbk NIKL √ √ √ √ √ Sampel 5
X √ √ -
46 Siwani Makmur, Tbk SIMA √ √ √ √ √ Sampel 8
41 Dynaplast, Tbk. DYNA √
42 Titan Kimia Nusantara FPNI √ √ √ √ √ Sampel 7
43 Champion Pacific Indonesia, Tbk
IGAR √ √ √ √ X -
44 Indopoly Swakarsa Industry, Tbk
IPOL √ √ √ √ X -
45 Sekawan Intipratama, Tbk SIAP √ √ √ √ X -
48 Yana Prisma Hasta Persada, Tbk YPAS
47 Trias Sentosa, Tbk TRST √ √ √ √ X -
39 Asiaplast Industries, Tbk APLI √ √ √ √ X -
√ √ √ √ X -
VI Subsektor Pakan Ternak
49 Charoen Phokpand Indonesia, Tbk CPIN
√ √ √ √ X -
50 Japfa Comfeed Indonesia, Tbk JAPFA
√ √ √ √ X -
51 Malindo Feedwill, Tbk MAIN √ √ √ √ X -
40 Berlina, Tbk BRNA √ √ √ √ X -
√ √ √ √ X -
25 Pelangi Indah Cavindo, Tbk PICO √ √ √ √ X -
31 Eferindo Wahanatama, Tbk ETWA √ √ √ √ X -
26 Tembaga Mulia Semanan, Tbk TBMS
√ √ √ √ X -
IV Subsektor Kimia
27 Barito Pasific, Tbk BRPT √ √
28 Budi Acid Jaya, Tbk BUDI √ √ √ √ X -
29 Duta Pertiwi Nusantara, Tbk DPNS √ √ √ √ X -
30 Ekadharma International, Tbk EKAD
√ √ √ √ X -
32 Intan Wijaya International, Tbk
38 Argha Karya Prima Industry, Tbk AKPI
INCI √ √ √ √ √ -
33 Sorini Agro Asia Corporindo, Tbk SOBI
√ √ √ √ X -
34 Indo Acitama, Tbk SRSN √ √ √ √ X -
35 Chandra Asri Petrochemical, Tbk TPIA
√ √ √ √ X -
36 Unggul Indah Cahaya, Tbk UNIC √ √ √ √ X -
V Subsektor Plastik dan Kemasan
37 Alam Karya Unggul, Tbk AKKU √ √ √ √ √ Sampel 6
X √ √ X -
52 Multibreeder Adirama Indonesia, Tbk MBAI
√
X √ √ X -
VII Subsektor Kayu dan Pengolahannya
INKP √ √ √ √ X -
SAIP √
62 Surabaya Agung Industri Pulp dan Kertas, Tbk.
√ √ √ √ X -
61 Kertas Basuki Rachmat Indonesia, Tbk KBRI
INRU √ √ √ √ X -
60 Toba Pulp Lestari, Tbk
59 Indah Kiat Pulp and Paper, Tbk
54 Sumalindo Lestari Jaya, Tbk SULI √ √ √ √ √ Sampel 9
58 Fajar Surya Wisesa, Tbk FASW √ √ √ √ X -
53 Siearad Produce, Tbk SIPD √ √ √ √ X -
57 Dwi Aneka Jaya Kemasindo, Tbk DAJK
56 Allando Naratama, Tbk ALDO √ √ √ √ X -
10 VIII Subsektor Pulp dan Kertas
√ √ √ √ √ Sampel
55 Tirta Mahakam Resource, Tbk TIRT
√ √ √ √ X -
X √ √ X -
√ √ √ √ X -
√ √ √ √ X -
63 Suparma, Tbk SPMA √ √ √ √ X -
79 Century Textile Industry, CNTX √ √ √ √ √ Sampel
11
78 Argo Pantes, Tbk ARGO √ √ √ √ √ Sampel
77 Polychem Indonesia, Tbk ADMG √ √ √ √ X -
X Subsektor Tekstil dan Garmen
76 Selamat Sempurna, Tbk SMSM √ √ √ √ X -
√ √ √ √ X -
75 Prima Alloy Steel Universal, Tbk PRAS
74 Nipress, Tbk NIPS √ √ √ √ X -
73 Multistrada Arah Sarana, Tbk MASA
64 Pabrik Kertas Tjiwi Kimia, Tbk TKIM
72 Multi Prima Sejahtera, Tbk LPIN √ √ √ √ X -
INDS √ √ √ √ X -
71 Indospring, Tbk
IMAS √ √ √ √ X -
70 Indomobil Sukses International, Tbk
69 Gajah Tunggal, Tbk GJTL √ √ √ √ X -
68 Goodyear Indonesia, Tbk GDYR √ √ √ √ X -
67 Indo Kordsa, Tbk BRAM √ √ √ √ X -
66 Astra Otoparts, Tbk AUTO √ √ √ √ X -
65 Astra International, Tbk ASII √ √ √ √ X -
IX Subsektor Otomotif dan Komponen
Tbk
X √ √ X -
X √ √ √ X -
100 Jembo Cable Company, Tbk JECC √ √ √ √ X -
97 Primarindo Asia Infrastructure, Tbk BIMA
√ √ √ √ X -
98 Surya Intrindo Makmur, Tbk.
SIMM √
XII Subsektor Kabel
99 Sumi Indo Kabel, Tbk
IKBI √ √ √ √ X -
102 Kabelindo Murni, Tbk KBLM √ √ √ √ X -
101 KMI Wire and Cable, Tbk KBLI √ √ √ √ X -
17 XI Subsektor Alas Kaki
103 Supreme Cable Manufacturing and Commerce, Tbk SCCO
√ √ √ √ X - 104 Voksel Electric, Tbk
VOKS √ √ √ √ X -
XIII Subsektor Elektronika 105 Sat Nusantara Persada, Tbk PTSN √ √ √ √ √ Sampel
18 XIV Subsektor Makanan dan Minuman 106 Akasha Wira InXternational, Tbk
ADES √ √ √ √ X -
107 Tiga Pilar Sejahtera Food, AISA √ √ √ √ X -
96 Sepatu Bata, Tbk BATA √ √ √ √ X -
95 Unitex, Tbk UNTX √ √ √ √ √ Sampel
12
85 Panasia Filament Inti, Tbk. PAFI √
80 Eratex Djaya, Tbk ERTX √ √ √ √ X -
81 Ever Shine Tex, Tbk ESTI √ √ √ √ √ Sampel
13
82 Panasia Indo Resources, Tbk HDTX √ √ √ √ X -
83 Indo Rama Synthetic, Tbk
INDR √ √ √ √ X -
84 Apac Citra Centertex, Tbk MYTX √ √ √ √ √ Sampel
14
86 Pan Brothers, Tbk PBRX √ √ √ √ X -
94 Nusantara Inti Corpora, Tbk UNIT √ √ √ √ X -
87 Asia Pacific Fibers, Tbk POLY √ √ √ √ √ Sampel
15
88 Ricky Purba Globalindo, Tbk RICY √ √ √ √ X -
89 Sri Rejeki Isman, Tbk SRIL
90 Sunson Textile Manufacturer, Tbk SSTM
√ √ √ √ √ Sampel
16
91 Star Petrochem, Tbk STAR √ √ √ √ X -
92 Tifico Fiber Indonesia, Tbk TFCO √ √ √ √ X -
X √ √ X -
Tbk 108 Tri Banyan Tirta, Tbk ALTO √ √ √ √ X -
X √ √ X -
X √ -
130 Kalbe Farma, Tbk KLBF √ √ √ √ X -
19 126 Wismilak Inti Makmur, Tbk WIIM
√ √ √ √ X -
XVI Subsektor Farmasi 127 Darya Varia Laboratoria, Tbk DVLA
√ √ √ √ X - 128 Indofarma (Persero), Tbk
INAF √ √ √ √ X -
129 Kimia Farma (Persero), Tbk KAEF √ √ √ √ X -
133 Schering Plough Indonesia, Tbk SCPI
132 Pyridam Farma, Tbk PYFA √ √ √ √ X -
√ √ √ √ X - 125 Bentoel International Investama, Tbk
√ √ √ √ √ Sampel
20 134 Industri Jamu dan Farmasi Sido Muncul, Tbk
SIDO
135 Taisho Pharmaceutical Indonesia, Tbk SQBB
√ √ √ √ X -
XVII Subsektor Kosmetik dan Barang Keperluan Rumah Tangga
RMBA √ √ √ √ √ Sampel
124 Handjaya Mandala Sampoerna, Tbk HMSP
109 Aqua Golden Mississippi, Tbk AQUA
115 Multi Bintang Indonesia, Tbk MLBI
√
110 Cahaya Kalbar, Tbk CEKA √ √ √ √ X -
111 Davomas Abadi, Tbk DAVO √ √ √
112 Delta Djakarta, Tbk DLTA √ √ √ √ X -
113 Indofood CBP Sukses Makmur, Tbk
ICBP √ √ √ √ X -
114 Indofood Sukses Makmur, Tbk
INDF √ √ √ √ X -
√ √ √ √ X - 116 Mayora Indah, Tbk MYOR
XV Subsektor Rokok 123 Gudang Garam, Tbk GGRM √ √ √ √ X -
√ √ √ √ X - 117 Prashida Aneka Niaga, Tbk PSDN
√ √ √ √ X - 118 Nippon Indosari Corporindo, Tbk
ROTI √ √ √ √ X -
119 Sekar Bumi, Tbk SKBM √ √ √ √ X -
120 Sekar Laut, Tbk SKLT √ √ √ √ X -
121 Siantar Top, Tbk STTP √ √ √ √ X -
122 Ultrajaya Milk Industry and Trading Company, Tbk ULTJ
√ √ √ √ X -
X √ √ √ X -
137 Martina Berto, Tbk MBTO √ √ √ √ X -
138 Mustika Ratu, Tbk MRAT √ √ √ √ X -
139 Mandom Indonesia, Tbk TCID √ √ √ √ X -
140 Unilever Indonesia, Tbk UNVR √ √ √ √ X -
XVIII Subsektor Peralatan Rumah Tangga 141 Chitose International, Tbk CINT √ √ √ √ X -
142 Kedawung Setia Industrial, Tbk KDSI
√ √ √ √ X - 143 Kedaung Indah Can, Tbk KICI
√ √ √ √ X - 144 Langgeng Makmur Industry, Tbk
LMPI √ √ √ √ X -
145 Grand Kartech, Tbk. KRAH
X √ √ √ X - Sumber : www.idx.co.id , www.sahamok.co.id , diolah Peneliti Tabel Sampel Penelitian No. Nama Perusahaan Kode Perusahaan 1 Inti Keramik Alam Asri Industri, Tbk
2 Mulia Industrindo, Tbk. MLIA
13 Ever Shine Tex, Tbk. ESTI
20 Schering Plough Indonesia, Tbk. SCPI Sumber :diolah Peneliti (2014)
19 Bentoel International Investama, Tbk. RMBA
18 Sat Nusantara Persada, Tbk. PTSN
17 Unitex, Tbk. UNTX
16 Sunson Textile Manufacturer, Tbk. SSTM
15 Asia Pacific Fibers, Tbk. POLY
14 Apac Citra Centertex, Tbk. MYTX
12 Century Textile Industry, Tbk. CNTX
3 Jakarta Kyoei Steel World LTD, Tbk. JKSW
11 Argo Pantes, Tbk. ARGO
10 Tirta Mahakam Resource, Tbk. TIRT
9 Sumalindo Lestari Jaya, Tbk. SULI
8 Siwani Makmur, Tbk. SIMA
7 Titan Kimia Nusantara, Tbk. FPNI
IKAI
5 Pelat Timah Nusantara, Tbk. NIKL
4 Krakatau Steel, Tbk. KRAS
6 Alam Karya Unggul, Tbk. AKKU
LAMPIRAN 2
Tabel Opini Audit, Audit Quality, Audit Tenure, Audit Report Lag, dan
Profitabilitas1 89 -158.81 2011 Drs. H. Sayaga Prawirasetia 2 87 -346.30 2012 Drs. Budiman Soedarno, Ak.
1 59 -2.19 2012 Drs. Osman Sitorus
1
1 56 -4.14 2011 Drs. Osman Sitorus
7 FPNI 2010 Kartika Singodimejo, S.E., CPA
1 86 -229.37
1
1 61 -126.48 2013 Gabriella Mulyamin Kurniawan
6 AKKU 2010 Drs. H. Sayaga Prawirasetia
2 64 -2.89 2013 Drs. Osman Sitorus
0.16
55
2
2 60 -1.52 2012 Kartika Singodimejo, S.E., CPA 1 57 -4.57 2013 Kartika Singodimejo, S.E., CPA
1
5.48 2011 Roy Iman Wirahardja
49
1
1
1
1 85 -302.73
1
1 1 106 -77.03 2012 Moh. Dadang Syachruna
1
0.28 2011 Sinarta
1 1 105
1
9 SULI 2010 Peter Surja
1
3 76 -1.05
1 88 -121.17 2013 Drs. Budiman Soedarno, Ak.
1
2 87 -939.59 2012 Hisbullah Husin, Ak.
1
1 80 -458.21 2011 Dr. Achmad R. K. , Ak.,CPA,MM
1
8 SIMA 2010 Dr. Achmad R. K. , Ak.,CPA,MM
1
5 NIKL 2010 Roy Iman Wirahardja
No Emiten Tahun Auditor GCAO SPEC TENYRS ALAG NPMR
84
1 80 -9.12
1
3 82 -73.80 2013 Alvin Ismanto
1
2 85 -0.98 2012 Bing Harianto, SE
1
46.58 2011 Bing Harianto, SE
1
1
1
1
2 MLIA 2010 Bing Harianto, SE
2 85 -20.56
1
1 1 104 -24.15 2011 Drs. Jimmy Jansen, Ak.,CPA 1 1 134 -17.25 2012 Dr. Bambang Hariadi, M.Ec.,CPA 1 1 113 -19.88 2013 Dr. Bambang Hariadi, M.Ec.,CPA
1 IKAI 2010 Dra. S. Griselda, Ak
3 JKSW 2010 Dr. Achmad R. K. , Ak.,CPA,MM
1
1 52 -3.06
1
1
5.71 2012 Indrajuwana Komala Widjaja 1 3 112 -0.86 2013 Ratnawati Setiadi
64
2
1
7.10 2011 Indrajuwana Komala Widjaja
77
1
83
4 KRAS 2010 Indrajuwana Komala Widjaja
3 86 -8.69
1
2 80 -19.09 2013 Drs. Muhammad Sofwan, CPA
1
1 90 -1.87 2012 Drs. Muhammad Sofwan, CPA
1
3.74 2011 Drs. Muhammad Sofwan, CPA
1 1 109 -49.72
2013 Moh. Dadang Syachruna
1 84 -15.36 2011 Ratnawati Setiadi
83
1
1
2 81 -8.06 2013 Satrio Kartikahadi
1
1
1 74 -3.97 2012 Ratnawati Setiadi
1
1
1
18 PTSN 2010 H. Fuad Hasan, Ak.
1
17 UNTX 2010 Indrajuwana Komala Widjaja
1 84 -2.31
1
1 3 149 -2.55 2013 Deddy Supardi, CPA
2.22 2011 Drs. H. Beddy R. Samsi, Ak., CPA 2 118 -5.98 2012 Drs. H. Beddy R. Samsi, Ak., CPA
16 SSTM 2010 Drs. H. Beddy R. Samsi, Ak., CPA 1 127
3 82 -5.32
1
2 78 -5.36 2013 Iskariman Supardjo
8.50
1
7.52 2012 Iskariman Supardjo
1
1
1 87 -3.28 2013 Eddy Rintis, S.E., CPA
1
3.04 2012 Eddy Rintis, S.E., CPA
81
2
1
2.46 2011 Jumadi, CPA
87
1
19 RMBA 2010 Jumadi, CPA
1 61 -0.58 2011 H. Fuad Hasan, Ak.
0.68
64
2
1
0.41 2013 Drs. Putu Astika
68
1
1
2 64 -0.36 2012 Drs. Putu Astika
1
1
80
1
2 75 -12.79 2012 Agustinus Sugiharto, CPA
1
13 ESTI 2010 Indrajuwana Komala Widjaja
9.07 2012 Kartika Singodimejo, S.E., CPA 1 88 -12.79 2013 Kartika Singodimejo, S.E., CPA 2 90 -0.36
88
2
1 89 -4.21 2011 Dra. Tohana Widjaja, CPA
12 CNTX 2010 Dra. Tohana Widjaja, CPA
7.95
3 87 -11.88 2013 Florus Daeli, MM., CPA 1 1 101
1
1
65
1 74 -18.82 2011 Agustinus Sugiharto, CPA
1
11 ARGO 2010 Agustinus Sugiharto, CPA
0.72 2012 Drs. Pieter Solang, Ak., CPA 1 82 -4.94 2013 Drs. Pieter Solang, Ak., CPA 2 79 -18.62
81
2
1 80 -1.61 2011 Joachim Sulistyo, CPA
10 TIRT 2010 Joachim Sulistyo, CPA
2 83 -182.22
1
1
0.78 2011 Indrajuwana Komala Widjaja
1
1 87 -6.16 2012 Satwika Arief Riadi
1
10.94 2011 Iskariman Supardjo
76
1
1
15 POLY 2010 Razmal Muin, CPA
3 84 -2.62
1
2 85 -8.31 2013 Satwika Arief Riadi
1
1
1
1 73 -13.54 2011 Satwika Arief Riadi
1
14 MYTX 2010 Ludovicus Sensi Wondabio
2 78 -13.54
1
1 80 -7.00 2013 Ratnawati Setiadi
1
0.62 2012 Ratnawati Setiadi
79
2
2 86 -8.49
20 SCPI 2010 Ade Setiawan Elimin, CPA
1
1 90 -3.09 2011 Ade Setiawan Elimin, CPA 1 2 101 -9.30 2012 Drs. M. Jusuf Wibisana, M.Ec., CPA
1
1 64 -5.94 2013 Eddy Rintis, S.E., CPA
1
1 91 -2.99
Sumber : Diolah oleh Peneliti (2014)
LAMPIRAN 3
Statistik Deskriptif
GET DATA /TYPE=XLSX /FILE='D:\college\Skripsikuuu\Mine\Data\Input SPSS.xlsx' /SHEET=name 'Final Data' /CELLRANGE=full /READNAMES=on /ASSUMEDSTRWIDTH=32767. EXECUTE. DATASET NAME DataSet1 WINDOW=FRONT. DESCRIPTIVES VARIABLES=GCAO SPEC TENYRS ALAG NPMR /STATISTICS=MEAN STDDEV MIN MAX.
Descriptive Statistics
N Minimum Maximum Mean Std. Deviation GCAO
80 1 .44 .499 SPEC
80 1 .46 .502 TENYRS
80
1
3 1.53 .675 ALAG
80 49 149 83.22 17.602 NPMR 80 -939.59 46.58 -41.2934 129.79550 Valid N (listwise)
80
LAMPIRAN 4 Statistik Frekuensi
FREQUENCIES VARIABLES=GCAO SPEC TENYRS ALAG NPMR /ORDER=ANALYSIS.
Frequencies Notes
Active Dataset DataSet1 Filter <none> Weight <none> Split File <none> N of Rows in Working Data File
80 Missing Value Handling Definition of Missing
User-defined missing values are treated as missing. Cases Used
Statistics are based on all cases with valid data.
Syntax FREQUENCIES
VARIABLES=GCAO SPEC TENYRS ALAG NPMR /ORDER=ANALYSIS.
Output Created 09-FEB-2015 22:16:03
[DataSet1] Statistics
GCAO SPEC TENYRS ALAG NPMR N Valid
80
80
80
80
80 Missing
Comments Input
Resources Processor Time 00:00:00.11 Elapsed Time 00:00:00.17
Frequency Table
GCAO
Frequency Percent Valid Percent Cumulative Percent
Non Going Concern Audit
45
56.3
56.3
56.3 Opinion Valid
Going Concern Audit Opinion
35
43.8 43.8 100.0 Total 80 100.0 100.0
SPEC
Frequency Percent Valid Percent Cumulative Percent
Non Industry Specialist
43
53.8
53.8
53.8 Auditor Valid
Industry Specialist Auditor
37
46.3 46.3 100.0 Total 80 100.0 100.0
LAMPIRAN 5
Hasil Analisis Regresi
LOGISTIC REGRESSION VARIABLES GCAO /METHOD=ENTER SPEC TENYRS ALAG NPMR /CONTRAST (SPEC)=Indicator /CLASSPLOT /CASEWISE OUTLIER(2) /PRINT=GOODFIT CORR ITER(1) CI(95) /CRITERIA=PIN(0.05) POUT(0.10) ITERATE(20) CUT(0.5).
Logistic Regression Notes
Output Created 30-JAN-2015 16:43:47
Comments Active Dataset DataSet1 Filter <none>
Input Weight <none> Split File <none> N of Rows in Working Data File
80 User-defined missing values are Missing Value Handling Definition of Missing treated as missing
LOGISTIC REGRESSION
VARIABLES GCAO /METHOD=ENTER SPEC TENYRS ALAG NPMR /CONTRAST (SPEC)=Indicator
Syntax /CLASSPLOT /CASEWISE OUTLIER(2) /PRINT=GOODFIT CORR
ITER(1) CI(95) /CRITERIA=PIN(0.05) POUT(0.10) ITERATE(20) CUT(0.5).
Processor Time 00:00:00.09 Resources
Elapsed Time 00:00:00.13