Analisis Faktor-Faktor yang Mempengaruhi Timeliness Pelaporan Keuangan pada Perusahaan Go Public Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia (BEI)
LAMPIRAN
Lampiran 1
Daftar Populasi Perusahaan Go Public Sektor Industri Barang Kosumsi di
BEI
No.
Nama Perusahaan
Kriteria
Kode
Emiten
1
2
3
4
5
ADES
√
√
√
√
√
AISA
√
√
√
√
√
AQUA
X
X
X
√
X
4.
PT. Akasha Wira
International Tbk
PT. Tiga Pilar Sejahtera
Food Tbk
PT. Aqua golden
Mississippi Tbk
PT. Cahaya Kalbar Tbk
CEKA
√
√
√
√
√
5.
6.
PT. Davomas Abadi Tbk
PT. Delta Djakarta Tbk
DAVO
DLTA
√
√
X
√
X
√
√
√
X
√
7.
PT. Indofood CBP Sukses
Makmur Tbk
PT. Indofood Sukses
Makmur Tbk
PT. Multi Bintang
Indonesia
PT. Mayora Indah Tbk
ICBP
√
√
√
√
√
INDF
√
√
√
X
√
MLBI
√
√
√
√
√
MYOR
√
√
√
√
√
PSDN
√
X
X
√
X
ROTI
√
√
√
√
√
13.
14.
PT. Prasidha Aneka Niaga
Tbk
PT. Nippon Indosari
Corpindo Tbk
PT. Sekar Bumi Tbk
PT. Sekar Laut Tbk
SKBM
SKLT
X
√
√
X
√
X
√
X
√
15.
PT. Siantar top Tbk
STTP
√
√
√
√
√
16.
PT. Ultra Jaya Milk Tbk
ULTJ
√
√
√
√
√
17.
18.
PT. Tri Banyan Tirta Tbk
PT. Gudang Garam Tbk
ALTO
GGRM
X
√
√
X
√
X
√
X
√
19.
PT. HM Sampoerna Tbk
HMSP
√
√
√
√
√
1.
2.
3.
8.
9.
10.
11.
12.
Sampel
Sampel
1
Sampel
2
Sampel
3
Sampel
4
Sampel
5
Sampel
6
Sampel
7
Sampel
8
Sampel
9
Sampel
10
Sampel
11
Sampel
12
Sampel
13
95
No.
20.
Nama Perusahaan
Kode
Emiten
RMBA
1
2
Kriteira
3
4
√
√
√
WIIM
X
-
DVLA
√
INAF
Sampel
√
5
X
X
X
X
-
X
X
X
X
-
√
√
√
√
X
-
KAEF
√
√
√
√
√
24.
PT. Bentoel International
Investama Tbk
PT. Wismilak Inti Makmur
Tbk
PT. Darya Varia
Laboratoria Tbk
PT. Indofarma (persero)
Tbk
PT. Kimia Farma Tbk
25.
PT. Kalbe Farma Tbk
KLBF
√
√
√
√
√
26.
PT. Merck Tbk
MERK
√
√
√
√
√
27.
PT. Pyridam Farma Tbk
PYFA
√
√
√
√
√
28.
PT. Schering Plough
Indonesia Tbk
PT. Industri Jamu &
Farmasi Sido Muncul Tbk
PT. Taisho Pharmaceutical
Indonesia Tbk
PT. Tempo Scan Pacific
Tbk
PT. Martina Berto Tbk
PT. Mustika Ratu Tbk
PT. Mandom Indonesia
Tbk
PT. Unilever Indonesia
Tbk
PT. Kedawung Setia
Industrial Tbk
PT. Kedaung Indah Can
Tbk
PT. Langgeng Makmur
Industri Tbk
SCPI
√
√
X
X
X
Sampel
14
Sampel
15
Sampel
16
Sampel
17
-
SIDO
X
-
X
X
X
-
SQBB
X
-
X
X
X
-
TSPC
√
√
√
√
√
MBTO
MRAT
TCID
√
√
√
√
√
√
√
√
√
X
√
√
√
X
√
UNVR
√
√
√
√
√
KDSI
√
√
√
√
√
KICI
√
√
√
√
√
LMPI
√
√
√
√
X
Sampel
18
Sampel
19
Sampel
20
Sampel
21
Sampel
22
-
21.
22.
23.
29.
30.
31.
32.
33.
34.
35.
36.
37.
38.
-
96
Daftar Sampel Penelitian Perusahaan Go Public Sektor Industri Barang
Kosumsi di BEI
No
Kode
Emiten
Nama Perusahaan
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
ADES
AISA
CEKA
DLTA
ICBP
MLBI
MYOR
ROTI
SKLT
STTP
ULTJ
GGRM
HMSP
KAEF
KLBF
MERK
PYFA
TSPC
TCID
UNVR
KDSI
KICI
PT. Akasha Wira International Tbk
PT. Tiga Pilar Sejahtera Food Tbk
PT. Cahaya Kalbar Tbk
PT. Delta Djakarta Tbk
PT. Indofood CBP Sukses Makmur Tbk
PT. Multi Bintang Indonesia
PT. Mayora Indah Tbk
PT. Nippon Indosari Corpindo Tbk
PT. Sekar Laut Tbk
PT. Siantar top Tbk
PT. Ultra Jaya Milk Tbk
PT. Gudang Garam Tbk
PT. HM Sampoerna Tbk
PT. Kimia Farma Tbk
PT. Kalbe Farma Tbk
PT. Merck Tbk
PT. Pyridam Farma Tbk
PT. Tempo Scan Pacific Tbk
PT. Mandom Indonesia Tbk
PT. Unilever Indonesia Tbk
PT. Kedawung Setia Industrial Tbk
PT. Kedaung Indah Can Tbk
Lampiran 2
Tabel Hasil Perhitungan Profitabilitas
No
1
Kode
Nama Perusahaan
Perusahaan
ADES
PT. Akasha Wira International Tbk
Tahun
2011 2012 2013
0,08
0,21 0,13
2
3
4
5
AISA
CEKA
DLTA
ICBP
0,04
0,12
0,22
0,14
0,07
0,06
0,29
0,13
0,07
0,06
0,31
0,11
6
7
8
MLBI
MYOR
ROTI
0,42
0,07
0,15
0,39
0,09
0,12
0,66
0,11
0,09
PT. Tiga Pilar Sejahtera Food Tbk
PT. Cahaya Kalbar Tbk
PT. Delta Djakarta Tbk
PT. Indofood CBP Sukses Makmur
Tbk
PT. Multi Bintang Indonesia
PT. Mayora Indah Tbk
PT. Nippon Indosari Corpindo Tbk
97
9
10
11
12
13
14
15
16
17
18
19
20
21
22
SKLT
STTP
ULTJ
GGRM
HMSP
KAEF
KLBF
MERK
PYFA
TSPC
TCID
UNVR
KDSI
KICI
PT. Sekar Laut Tbk
PT. Siantar top Tbk
PT. Ultra Jaya Milk Tbk
PT. Gudang Garam Tbk
PT. HM Sampoerna Tbk
PT. Kimia Farma Tbk
PT. Kalbe Farma Tbk
PT. Merck Tbk
PT. Pyridam Farma Tbk
PT. Tempo Scan Pacific Tbk
PT. Mandom Indonesia Tbk
PT. Unilever Indonesia Tbk
PT. Kedawung Setia Industrial Tbk
PT. Kedaung Indah Can Tbk
0,03
0,05
0,05
0,13
0,42
0,10
0,18
0,40
0,04
0,14
0,12
0,40
0,04
0,00
0,03
0,06
0,15
0,10
0,38
0,10
0,19
0,19
0,04
0,14
0,12
0,40
0,06
0,02
0,04
0,08
0,12
0,09
0,39
0,09
0,17
0,25
0,04
0,12
0,07
0,40
0,04
0,08
Lampiran 3
Tabel Hasil Perhitungan Ukuran Perusahaan (Ln Total Aset)
No
1
Kode
Nama Perusahaan
Perusahaan
ADES
PT. Akasha Wira International Tbk
2
3
4
5
AISA
CEKA
DLTA
ICBP
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
MLBI
MYOR
ROTI
SKLT
STTP
ULTJ
GGRM
HMSP
KAEF
KLBF
MERK
PYFA
TSPC
TCID
UNVR
KDSI
KICI
PT. Tiga Pilar Sejahtera Food Tbk
PT. Cahaya Kalbar Tbk
PT. Delta Djakarta Tbk
PT. Indofood CBP Sukses Makmur
Tbk
PT. Multi Bintang Indonesia
PT. Mayora Indah Tbk
PT. Nippon Indosari Corpindo Tbk
PT. Sekar Laut Tbk
PT. Siantar top Tbk
PT. Ultra Jaya Milk Tbk
PT. Gudang Garam Tbk
PT. HM Sampoerna Tbk
PT. Kimia Farma Tbk
PT. Kalbe Farma Tbk
PT. Merck Tbk
PT. Pyridam Farma Tbk
PT. Tempo Scan Pacific Tbk
PT. Mandom Indonesia Tbk
PT. Unilever Indonesia Tbk
PT. Kedawung Setia Industrial Tbk
PT. Kedaung Indah Can Tbk
2011
26
Tahun
2012 2013
27
27
29
27
20
30
29
28
20
31
29
28
21
31
28
30
27
28
26
28
31
31
28
30
20
25
29
28
30
27
25
28
30
28
28
26
29
31
31
28
30
20
26
29
28
30
27
25
28
30
28
28
26
29
32
31
29
30
20
26
29
28
30
27
25
98
Lampiran 4
Tabel Hasil Perhitungan Tingkat Leverage
No
1
Kode
Nama Perusahaan
Perusahaan
ADES
PT. Akasha Wira International Tbk
Tahun
2011 2012 2013
1,51
0,86 0,67
2
3
4
5
AISA
CEKA
DLTA
ICBP
0,96
1,03
0,22
0,42
0,90
1,22
0,25
0,48
1,13
1,02
0,28
0,90
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
MLBI
MYOR
ROTI
SKLT
STTP
ULTJ
GGRM
HMSP
KAEF
KLBF
MERK
PYFA
TSPC
TCID
UNVR
KDSI
KICI
1,30
1,72
0,39
0,74
0,91
0,55
0,59
0,90
0,43
0,27
0,18
0,43
0,40
0,11
1,85
1,10
0,36
2,49
1,71
0,81
0,93
1,16
0,44
0,56
0,97
0,44
0,28
0,37
0,55
0,38
0,15
2,02
0,81
0,43
0,80
1,47
1,32
1,16
1,12
0,40
0,73
0,94
0,52
0,33
0,36
0,86
0,40
0,24
2,14
1,42
0,33
PT. Tiga Pilar Sejahtera Food Tbk
PT. Cahaya Kalbar Tbk
PT. Delta Djakarta Tbk
PT. Indofood CBP Sukses Makmur
Tbk
PT. Multi Bintang Indonesia
PT. Mayora Indah Tbk
PT. Nippon Indosari Corpindo Tbk
PT. Sekar Laut Tbk
PT. Siantar top Tbk
PT. Ultra Jaya Milk Tbk
PT. Gudang Garam Tbk
PT. HM Sampoerna Tbk
PT. Kimia Farma Tbk
PT. Kalbe Farma Tbk
PT. Merck Tbk
PT. Pyridam Farma Tbk
PT. Tempo Scan Pacific Tbk
PT. Mandom Indonesia Tbk
PT. Unilever Indonesia Tbk
PT. Kedawung Setia Industrial Tbk
PT. Kedaung Indah Can Tbk
Lampiran 5
Tabel Hasil Perhitungan Kualitas KAP
No
1
Kode
Nama Perusahaan
Perusahaan
ADES
PT. Akasha Wira International Tbk
2
3
4
5
AISA
CEKA
DLTA
ICBP
6
MLBI
PT. Tiga Pilar Sejahtera Food Tbk
PT. Cahaya Kalbar Tbk
PT. Delta Djakarta Tbk
PT. Indofood CBP Sukses Makmur
Tbk
PT. Multi Bintang Indonesia
Tahun
2011 2012 2013
0
0
0
0
1
1
1
0
1
1
1
0
1
1
1
1
1
1
99
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
MYOR
ROTI
SKLT
STTP
ULTJ
GGRM
HMSP
KAEF
KLBF
MERK
PYFA
TSPC
TCID
UNVR
KDSI
KICI
PT. Mayora Indah Tbk
PT. Nippon Indosari Corpindo Tbk
PT. Sekar Laut Tbk
PT. Siantar top Tbk
PT. Ultra Jaya Milk Tbk
PT. Gudang Garam Tbk
PT. HM Sampoerna Tbk
PT. Kimia Farma Tbk
PT. Kalbe Farma Tbk
PT. Merck Tbk
PT. Pyridam Farma Tbk
PT. Tempo Scan Pacific Tbk
PT. Mandom Indonesia Tbk
PT. Unilever Indonesia Tbk
PT. Kedawung Setia Industrial Tbk
PT. Kedaung Indah Can Tbk
1
1
1
0
0
1
1
0
1
1
0
0
1
1
0
0
0
1
0
0
0
1
1
0
1
1
0
0
1
1
0
0
0
1
0
0
0
1
1
0
1
1
0
0
1
1
0
0
Lampiran 6
Tabel Hasil Perhitungan Kompleksitas Operasi Perusahaan
No
1
Kode
Nama Perusahaan
Perusahaan
ADES
PT. Akasha Wira International Tbk
2
3
4
5
AISA
CEKA
DLTA
ICBP
6
7
8
9
10
11
12
13
14
15
16
17
18
19
MLBI
MYOR
ROTI
SKLT
STTP
ULTJ
GGRM
HMSP
KAEF
KLBF
MERK
PYFA
TSPC
TCID
PT. Tiga Pilar Sejahtera Food Tbk
PT. Cahaya Kalbar Tbk
PT. Delta Djakarta Tbk
PT. Indofood CBP Sukses Makmur
Tbk
PT. Multi Bintang Indonesia
PT. Mayora Indah Tbk
PT. Nippon Indosari Corpindo Tbk
PT. Sekar Laut Tbk
PT. Siantar top Tbk
PT. Ultra Jaya Milk Tbk
PT. Gudang Garam Tbk
PT. HM Sampoerna Tbk
PT. Kimia Farma Tbk
PT. Kalbe Farma Tbk
PT. Merck Tbk
PT. Pyridam Farma Tbk
PT. Tempo Scan Pacific Tbk
PT. Mandom Indonesia Tbk
Tahun
2011 2012 2013
0
0
0
0
0
0
1
1
0
1
1
1
0
1
1
1
1
0
1
0
0
1
0
1
1
0
0
1
0
1
1
0
1
1
1
1
1
1
1
0
0
1
0
1
1
0
1
1
1
1
1
1
1
0
0
1
0
100
20
21
22
UNVR
KDSI
KICI
PT. Unilever Indonesia Tbk
PT. Kedawung Setia Industrial Tbk
PT. Kedaung Indah Can Tbk
1
1
0
1
1
0
1
1
0
Lampiran 7
Tabel Hasil Perhitungan Likuiditas
No
1
Kode
Nama Perusahaan
Perusahaan
ADES
PT. Akasha Wira International Tbk
2011
1,71
2
3
4
5
AISA
CEKA
DLTA
ICBP
1,89
1,69
6,01
2,87
1,27
1,03
5,26
2,76
1,75
1,63
4,71
2,41
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
MLBI
MYOR
ROTI
SKLT
STTP
ULTJ
GGRM
HMSP
KAEF
KLBF
MERK
PYFA
TSPC
TCID
UNVR
KDSI
KICI
0,99
2,22
1,28
1,70
1,03
1,52
2,24
1,75
2,75
3,65
7,52
2,54
3,08
11,74
0,69
1,36
7,26
0,58
2,76
1,12
1,41
1,00
2,02
2,17
1,78
2,80
3,41
3,87
2,41
3,09
7,73
0,67
1,59
4,80
0,98
2,44
1,14
1,23
1,14
2,47
1,72
1,75
2,43
2,84
3,98
1,54
2,96
3,57
0,70
1,44
5,77
PT. Tiga Pilar Sejahtera Food Tbk
PT. Cahaya Kalbar Tbk
PT. Delta Djakarta Tbk
PT. Indofood CBP Sukses Makmur
Tbk
PT. Multi Bintang Indonesia
PT. Mayora Indah Tbk
PT. Nippon Indosari Corpindo Tbk
PT. Sekar Laut Tbk
PT. Siantar top Tbk
PT. Ultra Jaya Milk Tbk
PT. Gudang Garam Tbk
PT. HM Sampoerna Tbk
PT. Kimia Farma Tbk
PT. Kalbe Farma Tbk
PT. Merck Tbk
PT. Pyridam Farma Tbk
PT. Tempo Scan Pacific Tbk
PT. Mandom Indonesia Tbk
PT. Unilever Indonesia Tbk
PT. Kedawung Setia Industrial Tbk
PT. Kedaung Indah Can Tbk
Tahun
2012 2013
1,94 1,81
Lampiran 8
Tabel Hasil Perhitungan Umur Perusahaan
No
1
Kode
Nama Perusahaan
Perusahaan
ADES
PT. Akasha Wira International Tbk
2
3
AISA
CEKA
PT. Tiga Pilar Sejahtera Food Tbk
PT. Cahaya Kalbar Tbk
Tahun
2011 2012 2013
17
18
19
14
15
15
16
16
17
101
4
5
DLTA
ICBP
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
MLBI
MYOR
ROTI
SKLT
STTP
ULTJ
GGRM
HMSP
KAEF
KLBF
MERK
PYFA
TSPC
TCID
UNVR
KDSI
KICI
PT. Delta Djakarta Tbk
PT. Indofood CBP Sukses Makmur
Tbk
PT. Multi Bintang Indonesia
PT. Mayora Indah Tbk
PT. Nippon Indosari Corpindo Tbk
PT. Sekar Laut Tbk
PT. Siantar top Tbk
PT. Ultra Jaya Milk Tbk
PT. Gudang Garam Tbk
PT. HM Sampoerna Tbk
PT. Kimia Farma Tbk
PT. Kalbe Farma Tbk
PT. Merck Tbk
PT. Pyridam Farma Tbk
PT. Tempo Scan Pacific Tbk
PT. Mandom Indonesia Tbk
PT. Unilever Indonesia Tbk
PT. Kedawung Setia Industrial Tbk
PT. Kedaung Indah Can Tbk
27
1
28
2
29
3
17
21
1
18
15
21
21
21
10
20
30
10
17
18
29
15
18
18
22
2
19
16
22
22
22
11
21
31
11
18
19
30
16
19
19
23
3
20
17
23
23
23
12
22
32
12
19
20
31
17
20
Lampiran 9
Tabel Hasil Perhitungan Auditor Switching
No
1
Kode
Nama Perusahaan
Perusahaan
ADES
PT. Akasha Wira International Tbk
2
3
4
5
AISA
CEKA
DLTA
ICBP
6
7
8
9
10
11
12
13
14
15
16
MLBI
MYOR
ROTI
SKLT
STTP
ULTJ
GGRM
HMSP
KAEF
KLBF
MERK
PT. Tiga Pilar Sejahtera Food Tbk
PT. Cahaya Kalbar Tbk
PT. Delta Djakarta Tbk
PT. Indofood CBP Sukses Makmur
Tbk
PT. Multi Bintang Indonesia
PT. Mayora Indah Tbk
PT. Nippon Indosari Corpindo Tbk
PT. Sekar Laut Tbk
PT. Siantar top Tbk
PT. Ultra Jaya Milk Tbk
PT. Gudang Garam Tbk
PT. HM Sampoerna Tbk
PT. Kimia Farma Tbk
PT. Kalbe Farma Tbk
PT. Merck Tbk
2011
1
Tahun
2012 2013
1
1
1
1
1
0
1
1
0
0
1
0
1
0
0
0
0
0
0
1
0
1
0
0
0
0
1
0
1
1
1
1
1
1
0
0
0
1
1
0
1
1
1
0
1
1
1
102
17
18
19
20
21
22
PYFA
TSPC
TCID
UNVR
KDSI
KICI
PT. Pyridam Farma Tbk
PT. Tempo Scan Pacific Tbk
PT. Mandom Indonesia Tbk
PT. Unilever Indonesia Tbk
PT. Kedawung Setia Industrial Tbk
PT. Kedaung Indah Can Tbk
1
1
1
0
1
0
1
1
1
0
0
1
0
0
0
1
1
0
Lampiran 10
Tabel Hasil Perhitungan Timeliness
No
1
Kode
Nama Perusahaan
Perusahaan
ADES
PT. Akasha Wira International Tbk
2
3
4
5
AISA
CEKA
DLTA
ICBP
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
MLBI
MYOR
ROTI
SKLT
STTP
ULTJ
GGRM
HMSP
KAEF
KLBF
MERK
PYFA
TSPC
TCID
UNVR
KDSI
KICI
PT. Tiga Pilar Sejahtera Food Tbk
PT. Cahaya Kalbar Tbk
PT. Delta Djakarta Tbk
PT. Indofood CBP Sukses Makmur
Tbk
PT. Multi Bintang Indonesia
PT. Mayora Indah Tbk
PT. Nippon Indosari Corpindo Tbk
PT. Sekar Laut Tbk
PT. Siantar top Tbk
PT. Ultra Jaya Milk Tbk
PT. Gudang Garam Tbk
PT. HM Sampoerna Tbk
PT. Kimia Farma Tbk
PT. Kalbe Farma Tbk
PT. Merck Tbk
PT. Pyridam Farma Tbk
PT. Tempo Scan Pacific Tbk
PT. Mandom Indonesia Tbk
PT. Unilever Indonesia Tbk
PT. Kedawung Setia Industrial Tbk
PT. Kedaung Indah Can Tbk
2011
0
Tahun
2012 2013
0
0
0
0
0
1
0
0
1
1
0
0
1
1
1
1
0
1
0
0
1
0
1
1
1
0
0
0
1
0
1
1
0
1
1
0
0
1
1
1
1
1
1
0
1
1
1
1
1
1
1
1
0
0
1
1
1
1
1
1
0
1
1
1
1
103
Lampiran 11
Output SPSS
Descriptives
Frequencies
Frequency Table
Kualitas KAP
Kompleksitas Operasi Perusahaan
104
Auditor Switching
Timeliness
Hasil Uji Multikolinearitas
a. Dependent Variable: Timeliness
Hasil Uji Kelayakan Model
Hosmer and Lemeshow Test
Step
1
Chi-square
3.926
df
Sig.
7
.788
105
Hasil Uji Keseluruhan Model
Nilai -2 Log likelihood (-2 LL Awal)
Nilai -2 Log likelihood (-2 LL Akhir)
Hasil Uji Koefisien Determinasi
Model Summary
Step
1
-2 Log likelihood
60.535a
Cox & Snell R
Nagelkerke R
Square
Square
.336
.458
a. Estimation terminated at iteration number 5 because
parameter estimates changed by less than ,001.
Hasil Uji Matriks Klasifikasi
106
Hasil Uji Koefisien Regresi Logistik
Variables in the Equation
B
ROA
Step 1
Wald
df
Sig.
Exp(B)
-1.288
4.053
.101
1
.751
.276
-.143
.160
.796
1
.372
.867
DER
.465
.896
.269
1
.604
1.592
KAP
1.866
.884
4.455
1
.035
6.465
Kompleksitas
2.214
.945
5.491
1
.019
9.149
.210
.216
.944
1
.331
1.234
-.005
.064
.007
1
.934
.995
-1.943
.749
6.735
1
.009
.143
2.898
4.442
.426
1
.514
18.133
Ukuran
a
S.E.
CR
Umur
Auditor_Switching
Constant
a. Variable(s) entered on step 1: ROA, Ukuran, DER, KAP, Kompleksitas, CR, Umur, Auditor_Switching.
Hasil Uji signifikan model secara simultan
Omnibus Tests of Model Coefficients
Chi-square
Step 1
df
Sig.
Step
27.043
8
.001
Block
27.043
8
.001
Model
27.043
8
.001
Hasil Uji signifikan model Parsial (Uji-Wald)
107
a.Variable(s) entered on step 1: ROA, Ukuran, DER, KAP, Kompleksitas, CR, Umur,
Auditor_Switching.
Sumber : output SPSS, diolah Peneliti, 2015
108
Lampiran 1
Daftar Populasi Perusahaan Go Public Sektor Industri Barang Kosumsi di
BEI
No.
Nama Perusahaan
Kriteria
Kode
Emiten
1
2
3
4
5
ADES
√
√
√
√
√
AISA
√
√
√
√
√
AQUA
X
X
X
√
X
4.
PT. Akasha Wira
International Tbk
PT. Tiga Pilar Sejahtera
Food Tbk
PT. Aqua golden
Mississippi Tbk
PT. Cahaya Kalbar Tbk
CEKA
√
√
√
√
√
5.
6.
PT. Davomas Abadi Tbk
PT. Delta Djakarta Tbk
DAVO
DLTA
√
√
X
√
X
√
√
√
X
√
7.
PT. Indofood CBP Sukses
Makmur Tbk
PT. Indofood Sukses
Makmur Tbk
PT. Multi Bintang
Indonesia
PT. Mayora Indah Tbk
ICBP
√
√
√
√
√
INDF
√
√
√
X
√
MLBI
√
√
√
√
√
MYOR
√
√
√
√
√
PSDN
√
X
X
√
X
ROTI
√
√
√
√
√
13.
14.
PT. Prasidha Aneka Niaga
Tbk
PT. Nippon Indosari
Corpindo Tbk
PT. Sekar Bumi Tbk
PT. Sekar Laut Tbk
SKBM
SKLT
X
√
√
X
√
X
√
X
√
15.
PT. Siantar top Tbk
STTP
√
√
√
√
√
16.
PT. Ultra Jaya Milk Tbk
ULTJ
√
√
√
√
√
17.
18.
PT. Tri Banyan Tirta Tbk
PT. Gudang Garam Tbk
ALTO
GGRM
X
√
√
X
√
X
√
X
√
19.
PT. HM Sampoerna Tbk
HMSP
√
√
√
√
√
1.
2.
3.
8.
9.
10.
11.
12.
Sampel
Sampel
1
Sampel
2
Sampel
3
Sampel
4
Sampel
5
Sampel
6
Sampel
7
Sampel
8
Sampel
9
Sampel
10
Sampel
11
Sampel
12
Sampel
13
95
No.
20.
Nama Perusahaan
Kode
Emiten
RMBA
1
2
Kriteira
3
4
√
√
√
WIIM
X
-
DVLA
√
INAF
Sampel
√
5
X
X
X
X
-
X
X
X
X
-
√
√
√
√
X
-
KAEF
√
√
√
√
√
24.
PT. Bentoel International
Investama Tbk
PT. Wismilak Inti Makmur
Tbk
PT. Darya Varia
Laboratoria Tbk
PT. Indofarma (persero)
Tbk
PT. Kimia Farma Tbk
25.
PT. Kalbe Farma Tbk
KLBF
√
√
√
√
√
26.
PT. Merck Tbk
MERK
√
√
√
√
√
27.
PT. Pyridam Farma Tbk
PYFA
√
√
√
√
√
28.
PT. Schering Plough
Indonesia Tbk
PT. Industri Jamu &
Farmasi Sido Muncul Tbk
PT. Taisho Pharmaceutical
Indonesia Tbk
PT. Tempo Scan Pacific
Tbk
PT. Martina Berto Tbk
PT. Mustika Ratu Tbk
PT. Mandom Indonesia
Tbk
PT. Unilever Indonesia
Tbk
PT. Kedawung Setia
Industrial Tbk
PT. Kedaung Indah Can
Tbk
PT. Langgeng Makmur
Industri Tbk
SCPI
√
√
X
X
X
Sampel
14
Sampel
15
Sampel
16
Sampel
17
-
SIDO
X
-
X
X
X
-
SQBB
X
-
X
X
X
-
TSPC
√
√
√
√
√
MBTO
MRAT
TCID
√
√
√
√
√
√
√
√
√
X
√
√
√
X
√
UNVR
√
√
√
√
√
KDSI
√
√
√
√
√
KICI
√
√
√
√
√
LMPI
√
√
√
√
X
Sampel
18
Sampel
19
Sampel
20
Sampel
21
Sampel
22
-
21.
22.
23.
29.
30.
31.
32.
33.
34.
35.
36.
37.
38.
-
96
Daftar Sampel Penelitian Perusahaan Go Public Sektor Industri Barang
Kosumsi di BEI
No
Kode
Emiten
Nama Perusahaan
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
ADES
AISA
CEKA
DLTA
ICBP
MLBI
MYOR
ROTI
SKLT
STTP
ULTJ
GGRM
HMSP
KAEF
KLBF
MERK
PYFA
TSPC
TCID
UNVR
KDSI
KICI
PT. Akasha Wira International Tbk
PT. Tiga Pilar Sejahtera Food Tbk
PT. Cahaya Kalbar Tbk
PT. Delta Djakarta Tbk
PT. Indofood CBP Sukses Makmur Tbk
PT. Multi Bintang Indonesia
PT. Mayora Indah Tbk
PT. Nippon Indosari Corpindo Tbk
PT. Sekar Laut Tbk
PT. Siantar top Tbk
PT. Ultra Jaya Milk Tbk
PT. Gudang Garam Tbk
PT. HM Sampoerna Tbk
PT. Kimia Farma Tbk
PT. Kalbe Farma Tbk
PT. Merck Tbk
PT. Pyridam Farma Tbk
PT. Tempo Scan Pacific Tbk
PT. Mandom Indonesia Tbk
PT. Unilever Indonesia Tbk
PT. Kedawung Setia Industrial Tbk
PT. Kedaung Indah Can Tbk
Lampiran 2
Tabel Hasil Perhitungan Profitabilitas
No
1
Kode
Nama Perusahaan
Perusahaan
ADES
PT. Akasha Wira International Tbk
Tahun
2011 2012 2013
0,08
0,21 0,13
2
3
4
5
AISA
CEKA
DLTA
ICBP
0,04
0,12
0,22
0,14
0,07
0,06
0,29
0,13
0,07
0,06
0,31
0,11
6
7
8
MLBI
MYOR
ROTI
0,42
0,07
0,15
0,39
0,09
0,12
0,66
0,11
0,09
PT. Tiga Pilar Sejahtera Food Tbk
PT. Cahaya Kalbar Tbk
PT. Delta Djakarta Tbk
PT. Indofood CBP Sukses Makmur
Tbk
PT. Multi Bintang Indonesia
PT. Mayora Indah Tbk
PT. Nippon Indosari Corpindo Tbk
97
9
10
11
12
13
14
15
16
17
18
19
20
21
22
SKLT
STTP
ULTJ
GGRM
HMSP
KAEF
KLBF
MERK
PYFA
TSPC
TCID
UNVR
KDSI
KICI
PT. Sekar Laut Tbk
PT. Siantar top Tbk
PT. Ultra Jaya Milk Tbk
PT. Gudang Garam Tbk
PT. HM Sampoerna Tbk
PT. Kimia Farma Tbk
PT. Kalbe Farma Tbk
PT. Merck Tbk
PT. Pyridam Farma Tbk
PT. Tempo Scan Pacific Tbk
PT. Mandom Indonesia Tbk
PT. Unilever Indonesia Tbk
PT. Kedawung Setia Industrial Tbk
PT. Kedaung Indah Can Tbk
0,03
0,05
0,05
0,13
0,42
0,10
0,18
0,40
0,04
0,14
0,12
0,40
0,04
0,00
0,03
0,06
0,15
0,10
0,38
0,10
0,19
0,19
0,04
0,14
0,12
0,40
0,06
0,02
0,04
0,08
0,12
0,09
0,39
0,09
0,17
0,25
0,04
0,12
0,07
0,40
0,04
0,08
Lampiran 3
Tabel Hasil Perhitungan Ukuran Perusahaan (Ln Total Aset)
No
1
Kode
Nama Perusahaan
Perusahaan
ADES
PT. Akasha Wira International Tbk
2
3
4
5
AISA
CEKA
DLTA
ICBP
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
MLBI
MYOR
ROTI
SKLT
STTP
ULTJ
GGRM
HMSP
KAEF
KLBF
MERK
PYFA
TSPC
TCID
UNVR
KDSI
KICI
PT. Tiga Pilar Sejahtera Food Tbk
PT. Cahaya Kalbar Tbk
PT. Delta Djakarta Tbk
PT. Indofood CBP Sukses Makmur
Tbk
PT. Multi Bintang Indonesia
PT. Mayora Indah Tbk
PT. Nippon Indosari Corpindo Tbk
PT. Sekar Laut Tbk
PT. Siantar top Tbk
PT. Ultra Jaya Milk Tbk
PT. Gudang Garam Tbk
PT. HM Sampoerna Tbk
PT. Kimia Farma Tbk
PT. Kalbe Farma Tbk
PT. Merck Tbk
PT. Pyridam Farma Tbk
PT. Tempo Scan Pacific Tbk
PT. Mandom Indonesia Tbk
PT. Unilever Indonesia Tbk
PT. Kedawung Setia Industrial Tbk
PT. Kedaung Indah Can Tbk
2011
26
Tahun
2012 2013
27
27
29
27
20
30
29
28
20
31
29
28
21
31
28
30
27
28
26
28
31
31
28
30
20
25
29
28
30
27
25
28
30
28
28
26
29
31
31
28
30
20
26
29
28
30
27
25
28
30
28
28
26
29
32
31
29
30
20
26
29
28
30
27
25
98
Lampiran 4
Tabel Hasil Perhitungan Tingkat Leverage
No
1
Kode
Nama Perusahaan
Perusahaan
ADES
PT. Akasha Wira International Tbk
Tahun
2011 2012 2013
1,51
0,86 0,67
2
3
4
5
AISA
CEKA
DLTA
ICBP
0,96
1,03
0,22
0,42
0,90
1,22
0,25
0,48
1,13
1,02
0,28
0,90
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
MLBI
MYOR
ROTI
SKLT
STTP
ULTJ
GGRM
HMSP
KAEF
KLBF
MERK
PYFA
TSPC
TCID
UNVR
KDSI
KICI
1,30
1,72
0,39
0,74
0,91
0,55
0,59
0,90
0,43
0,27
0,18
0,43
0,40
0,11
1,85
1,10
0,36
2,49
1,71
0,81
0,93
1,16
0,44
0,56
0,97
0,44
0,28
0,37
0,55
0,38
0,15
2,02
0,81
0,43
0,80
1,47
1,32
1,16
1,12
0,40
0,73
0,94
0,52
0,33
0,36
0,86
0,40
0,24
2,14
1,42
0,33
PT. Tiga Pilar Sejahtera Food Tbk
PT. Cahaya Kalbar Tbk
PT. Delta Djakarta Tbk
PT. Indofood CBP Sukses Makmur
Tbk
PT. Multi Bintang Indonesia
PT. Mayora Indah Tbk
PT. Nippon Indosari Corpindo Tbk
PT. Sekar Laut Tbk
PT. Siantar top Tbk
PT. Ultra Jaya Milk Tbk
PT. Gudang Garam Tbk
PT. HM Sampoerna Tbk
PT. Kimia Farma Tbk
PT. Kalbe Farma Tbk
PT. Merck Tbk
PT. Pyridam Farma Tbk
PT. Tempo Scan Pacific Tbk
PT. Mandom Indonesia Tbk
PT. Unilever Indonesia Tbk
PT. Kedawung Setia Industrial Tbk
PT. Kedaung Indah Can Tbk
Lampiran 5
Tabel Hasil Perhitungan Kualitas KAP
No
1
Kode
Nama Perusahaan
Perusahaan
ADES
PT. Akasha Wira International Tbk
2
3
4
5
AISA
CEKA
DLTA
ICBP
6
MLBI
PT. Tiga Pilar Sejahtera Food Tbk
PT. Cahaya Kalbar Tbk
PT. Delta Djakarta Tbk
PT. Indofood CBP Sukses Makmur
Tbk
PT. Multi Bintang Indonesia
Tahun
2011 2012 2013
0
0
0
0
1
1
1
0
1
1
1
0
1
1
1
1
1
1
99
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
MYOR
ROTI
SKLT
STTP
ULTJ
GGRM
HMSP
KAEF
KLBF
MERK
PYFA
TSPC
TCID
UNVR
KDSI
KICI
PT. Mayora Indah Tbk
PT. Nippon Indosari Corpindo Tbk
PT. Sekar Laut Tbk
PT. Siantar top Tbk
PT. Ultra Jaya Milk Tbk
PT. Gudang Garam Tbk
PT. HM Sampoerna Tbk
PT. Kimia Farma Tbk
PT. Kalbe Farma Tbk
PT. Merck Tbk
PT. Pyridam Farma Tbk
PT. Tempo Scan Pacific Tbk
PT. Mandom Indonesia Tbk
PT. Unilever Indonesia Tbk
PT. Kedawung Setia Industrial Tbk
PT. Kedaung Indah Can Tbk
1
1
1
0
0
1
1
0
1
1
0
0
1
1
0
0
0
1
0
0
0
1
1
0
1
1
0
0
1
1
0
0
0
1
0
0
0
1
1
0
1
1
0
0
1
1
0
0
Lampiran 6
Tabel Hasil Perhitungan Kompleksitas Operasi Perusahaan
No
1
Kode
Nama Perusahaan
Perusahaan
ADES
PT. Akasha Wira International Tbk
2
3
4
5
AISA
CEKA
DLTA
ICBP
6
7
8
9
10
11
12
13
14
15
16
17
18
19
MLBI
MYOR
ROTI
SKLT
STTP
ULTJ
GGRM
HMSP
KAEF
KLBF
MERK
PYFA
TSPC
TCID
PT. Tiga Pilar Sejahtera Food Tbk
PT. Cahaya Kalbar Tbk
PT. Delta Djakarta Tbk
PT. Indofood CBP Sukses Makmur
Tbk
PT. Multi Bintang Indonesia
PT. Mayora Indah Tbk
PT. Nippon Indosari Corpindo Tbk
PT. Sekar Laut Tbk
PT. Siantar top Tbk
PT. Ultra Jaya Milk Tbk
PT. Gudang Garam Tbk
PT. HM Sampoerna Tbk
PT. Kimia Farma Tbk
PT. Kalbe Farma Tbk
PT. Merck Tbk
PT. Pyridam Farma Tbk
PT. Tempo Scan Pacific Tbk
PT. Mandom Indonesia Tbk
Tahun
2011 2012 2013
0
0
0
0
0
0
1
1
0
1
1
1
0
1
1
1
1
0
1
0
0
1
0
1
1
0
0
1
0
1
1
0
1
1
1
1
1
1
1
0
0
1
0
1
1
0
1
1
1
1
1
1
1
0
0
1
0
100
20
21
22
UNVR
KDSI
KICI
PT. Unilever Indonesia Tbk
PT. Kedawung Setia Industrial Tbk
PT. Kedaung Indah Can Tbk
1
1
0
1
1
0
1
1
0
Lampiran 7
Tabel Hasil Perhitungan Likuiditas
No
1
Kode
Nama Perusahaan
Perusahaan
ADES
PT. Akasha Wira International Tbk
2011
1,71
2
3
4
5
AISA
CEKA
DLTA
ICBP
1,89
1,69
6,01
2,87
1,27
1,03
5,26
2,76
1,75
1,63
4,71
2,41
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
MLBI
MYOR
ROTI
SKLT
STTP
ULTJ
GGRM
HMSP
KAEF
KLBF
MERK
PYFA
TSPC
TCID
UNVR
KDSI
KICI
0,99
2,22
1,28
1,70
1,03
1,52
2,24
1,75
2,75
3,65
7,52
2,54
3,08
11,74
0,69
1,36
7,26
0,58
2,76
1,12
1,41
1,00
2,02
2,17
1,78
2,80
3,41
3,87
2,41
3,09
7,73
0,67
1,59
4,80
0,98
2,44
1,14
1,23
1,14
2,47
1,72
1,75
2,43
2,84
3,98
1,54
2,96
3,57
0,70
1,44
5,77
PT. Tiga Pilar Sejahtera Food Tbk
PT. Cahaya Kalbar Tbk
PT. Delta Djakarta Tbk
PT. Indofood CBP Sukses Makmur
Tbk
PT. Multi Bintang Indonesia
PT. Mayora Indah Tbk
PT. Nippon Indosari Corpindo Tbk
PT. Sekar Laut Tbk
PT. Siantar top Tbk
PT. Ultra Jaya Milk Tbk
PT. Gudang Garam Tbk
PT. HM Sampoerna Tbk
PT. Kimia Farma Tbk
PT. Kalbe Farma Tbk
PT. Merck Tbk
PT. Pyridam Farma Tbk
PT. Tempo Scan Pacific Tbk
PT. Mandom Indonesia Tbk
PT. Unilever Indonesia Tbk
PT. Kedawung Setia Industrial Tbk
PT. Kedaung Indah Can Tbk
Tahun
2012 2013
1,94 1,81
Lampiran 8
Tabel Hasil Perhitungan Umur Perusahaan
No
1
Kode
Nama Perusahaan
Perusahaan
ADES
PT. Akasha Wira International Tbk
2
3
AISA
CEKA
PT. Tiga Pilar Sejahtera Food Tbk
PT. Cahaya Kalbar Tbk
Tahun
2011 2012 2013
17
18
19
14
15
15
16
16
17
101
4
5
DLTA
ICBP
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
MLBI
MYOR
ROTI
SKLT
STTP
ULTJ
GGRM
HMSP
KAEF
KLBF
MERK
PYFA
TSPC
TCID
UNVR
KDSI
KICI
PT. Delta Djakarta Tbk
PT. Indofood CBP Sukses Makmur
Tbk
PT. Multi Bintang Indonesia
PT. Mayora Indah Tbk
PT. Nippon Indosari Corpindo Tbk
PT. Sekar Laut Tbk
PT. Siantar top Tbk
PT. Ultra Jaya Milk Tbk
PT. Gudang Garam Tbk
PT. HM Sampoerna Tbk
PT. Kimia Farma Tbk
PT. Kalbe Farma Tbk
PT. Merck Tbk
PT. Pyridam Farma Tbk
PT. Tempo Scan Pacific Tbk
PT. Mandom Indonesia Tbk
PT. Unilever Indonesia Tbk
PT. Kedawung Setia Industrial Tbk
PT. Kedaung Indah Can Tbk
27
1
28
2
29
3
17
21
1
18
15
21
21
21
10
20
30
10
17
18
29
15
18
18
22
2
19
16
22
22
22
11
21
31
11
18
19
30
16
19
19
23
3
20
17
23
23
23
12
22
32
12
19
20
31
17
20
Lampiran 9
Tabel Hasil Perhitungan Auditor Switching
No
1
Kode
Nama Perusahaan
Perusahaan
ADES
PT. Akasha Wira International Tbk
2
3
4
5
AISA
CEKA
DLTA
ICBP
6
7
8
9
10
11
12
13
14
15
16
MLBI
MYOR
ROTI
SKLT
STTP
ULTJ
GGRM
HMSP
KAEF
KLBF
MERK
PT. Tiga Pilar Sejahtera Food Tbk
PT. Cahaya Kalbar Tbk
PT. Delta Djakarta Tbk
PT. Indofood CBP Sukses Makmur
Tbk
PT. Multi Bintang Indonesia
PT. Mayora Indah Tbk
PT. Nippon Indosari Corpindo Tbk
PT. Sekar Laut Tbk
PT. Siantar top Tbk
PT. Ultra Jaya Milk Tbk
PT. Gudang Garam Tbk
PT. HM Sampoerna Tbk
PT. Kimia Farma Tbk
PT. Kalbe Farma Tbk
PT. Merck Tbk
2011
1
Tahun
2012 2013
1
1
1
1
1
0
1
1
0
0
1
0
1
0
0
0
0
0
0
1
0
1
0
0
0
0
1
0
1
1
1
1
1
1
0
0
0
1
1
0
1
1
1
0
1
1
1
102
17
18
19
20
21
22
PYFA
TSPC
TCID
UNVR
KDSI
KICI
PT. Pyridam Farma Tbk
PT. Tempo Scan Pacific Tbk
PT. Mandom Indonesia Tbk
PT. Unilever Indonesia Tbk
PT. Kedawung Setia Industrial Tbk
PT. Kedaung Indah Can Tbk
1
1
1
0
1
0
1
1
1
0
0
1
0
0
0
1
1
0
Lampiran 10
Tabel Hasil Perhitungan Timeliness
No
1
Kode
Nama Perusahaan
Perusahaan
ADES
PT. Akasha Wira International Tbk
2
3
4
5
AISA
CEKA
DLTA
ICBP
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
MLBI
MYOR
ROTI
SKLT
STTP
ULTJ
GGRM
HMSP
KAEF
KLBF
MERK
PYFA
TSPC
TCID
UNVR
KDSI
KICI
PT. Tiga Pilar Sejahtera Food Tbk
PT. Cahaya Kalbar Tbk
PT. Delta Djakarta Tbk
PT. Indofood CBP Sukses Makmur
Tbk
PT. Multi Bintang Indonesia
PT. Mayora Indah Tbk
PT. Nippon Indosari Corpindo Tbk
PT. Sekar Laut Tbk
PT. Siantar top Tbk
PT. Ultra Jaya Milk Tbk
PT. Gudang Garam Tbk
PT. HM Sampoerna Tbk
PT. Kimia Farma Tbk
PT. Kalbe Farma Tbk
PT. Merck Tbk
PT. Pyridam Farma Tbk
PT. Tempo Scan Pacific Tbk
PT. Mandom Indonesia Tbk
PT. Unilever Indonesia Tbk
PT. Kedawung Setia Industrial Tbk
PT. Kedaung Indah Can Tbk
2011
0
Tahun
2012 2013
0
0
0
0
0
1
0
0
1
1
0
0
1
1
1
1
0
1
0
0
1
0
1
1
1
0
0
0
1
0
1
1
0
1
1
0
0
1
1
1
1
1
1
0
1
1
1
1
1
1
1
1
0
0
1
1
1
1
1
1
0
1
1
1
1
103
Lampiran 11
Output SPSS
Descriptives
Frequencies
Frequency Table
Kualitas KAP
Kompleksitas Operasi Perusahaan
104
Auditor Switching
Timeliness
Hasil Uji Multikolinearitas
a. Dependent Variable: Timeliness
Hasil Uji Kelayakan Model
Hosmer and Lemeshow Test
Step
1
Chi-square
3.926
df
Sig.
7
.788
105
Hasil Uji Keseluruhan Model
Nilai -2 Log likelihood (-2 LL Awal)
Nilai -2 Log likelihood (-2 LL Akhir)
Hasil Uji Koefisien Determinasi
Model Summary
Step
1
-2 Log likelihood
60.535a
Cox & Snell R
Nagelkerke R
Square
Square
.336
.458
a. Estimation terminated at iteration number 5 because
parameter estimates changed by less than ,001.
Hasil Uji Matriks Klasifikasi
106
Hasil Uji Koefisien Regresi Logistik
Variables in the Equation
B
ROA
Step 1
Wald
df
Sig.
Exp(B)
-1.288
4.053
.101
1
.751
.276
-.143
.160
.796
1
.372
.867
DER
.465
.896
.269
1
.604
1.592
KAP
1.866
.884
4.455
1
.035
6.465
Kompleksitas
2.214
.945
5.491
1
.019
9.149
.210
.216
.944
1
.331
1.234
-.005
.064
.007
1
.934
.995
-1.943
.749
6.735
1
.009
.143
2.898
4.442
.426
1
.514
18.133
Ukuran
a
S.E.
CR
Umur
Auditor_Switching
Constant
a. Variable(s) entered on step 1: ROA, Ukuran, DER, KAP, Kompleksitas, CR, Umur, Auditor_Switching.
Hasil Uji signifikan model secara simultan
Omnibus Tests of Model Coefficients
Chi-square
Step 1
df
Sig.
Step
27.043
8
.001
Block
27.043
8
.001
Model
27.043
8
.001
Hasil Uji signifikan model Parsial (Uji-Wald)
107
a.Variable(s) entered on step 1: ROA, Ukuran, DER, KAP, Kompleksitas, CR, Umur,
Auditor_Switching.
Sumber : output SPSS, diolah Peneliti, 2015
108