Pengaruh Karakteristik Komite Audit, Stres Kerja, Pergantian Auditor dan Biaya Eksternal Audit Terhadap Kualitas Audit Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia
Lampiran 1
Populasi dan Sampel Penelitian
NO
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37
KODE
PERUSAHAAN
INTP
SMBR
SMCB
SMRG
WTON
AMFG
ARNA
IKAI
KIAS
MLIA
TOTO
ALKA
ALMI
BAJA
BTON
CTBN
GDST
INAI
ISSP
JKSW
JPRS
KRAS
LION
LMSH
NIKL
PICO
TBMS
BRPT
BUDI
DPNS
EKAD
ETWA
INCI
SOBI
SRSN
TPIA
UNIC
POPULASI
1
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6
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16
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22
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37
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KRITERIA
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SAMPEL
4
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×
SAMPEL 1
SAMPEL 2
SAMPEL 3
81
Universitas Sumatera Utara
NO
38
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68
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70
71
72
73
74
75
76
77
78
KODE
PERUSAHAAN
AKKU
AKPI
APLI
BRNA
FPNI
IGAR
IMPC
IPOL
SIAP
SIMA
TALF
TRST
YPAS
CPIN
JFPA
MAIN
SIPD
SULI
TIRT
ALDO
DAJK
FASW
INKP
INRU
KBRI
KDSI
SPMA
TKIM
KRAH
ASII
AUTO
BRAM
GDYR
GJTL
IMAS
INDS
LPIN
MASA
NIPS
PRAS
POPULASI
38
39
40
41
42
43
49
45
46
47
53
49
50
51
52
53
54
55
56
57
64
59
60
61
62
63
63
64
38
39
40
41
42
43
44
45
46
47
48
49
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KRITERIA
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3
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SAMPEL
4
×
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×
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SAMPEL 4
SAMPEL 5
SAMPEL 6
SAMPEL 7
SAMPEL 8
SAMPEL 9
82
Universitas Sumatera Utara
NO
79
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81
82
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84
85
86
87
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90
91
92
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107
108
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110
111
112
113
114
115
116
117
118
KODE
PERUSAHAAN
SMSM
ADMG
ARGO
CNTX
ERTX
ESTI
HDTX
INDR
MYTX
PAFI
PBRX
POLY
RICY
STAR
TFCO
SRIL
SSTM
TRIS
UNIT
BATA
BIMA
IKBI
JECC
KBLI
KBLM
SCCO
VOKS
PTSN
ADES
AISA
ALTO
CEKA
DLTA
ICBP
INDF
MLBI
MYOR
PSDN
ROTI
SKBM
POPULASI
50
51
52
53
54
55
56
57
58
59
60
61
62
50
51
52
63
64
45
56
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
62
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KRITERIA
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3
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SAMPEL
4
×
×
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×
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×
×
×
×
SAMPEL 10
SAMPEL 11
SAMPEL 12
SAMPEL 13
SAMPEL 14
83
Universitas Sumatera Utara
NO
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
136
137
138
139
140
141
142
143
KODE
PERUSAHAAN
SKLT
STTP
ULTJ
GGRM
HMSP
RMBA
WIIM
DVLA
INAF
KAEF
KLBF
MERK
PYFA
SCPI
TSPC
SIDO
SOBI
KINO
MRAT
MBTO
TCID
UNVR
CINT
KICI
LMPI
POPULASI
57
58
59
60
61
62
63
63
64
59
60
61
62
64
57
58
62
63
59
60
61
62
63
64
59
1
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KRITERIA
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3
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SAMPEL
×
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×
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×
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×
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×
×
×
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×
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×
×
×
×
SAMPEL 15
SAMPEL 16
SAMPEL 17
84
Universitas Sumatera Utara
Lampiran 2
Sampel Penelitian
NO
1
2
3
4
5
6
7
8
9
10
NO
11
12
13
14
15
16
17
KODE
BAJA
JPRS
TPIA
BRNA
TALF
TRST
SIPD
FASW
INDS
PBRX
KODE
STAR
SCCO
ADES
MLBI
ULTJ
KAEF
TCID
NAMA PERUSAHAAN
PT Sarancentral Bajatama, Tbk
PT Jaya Pari Steel, Tbk
PT Try Polyta Indonesia, Tbk
PT Berlina, Tbk
PT Tunas Alfin, Tbk
PT Trias Sentosa, Tbk
PT Sierad Produce, Tbk
PT Fajar Surya Wisesa, Tbk
PT Indospring, Tbk
PT Pan Brothers, Tbk
NAMA PERUSAHAAN
PT Star Petrochem, Tbk
PT Supreme Cable Manufacturing & Commerce, Tbk
PT Akasha Wira International, Tbk
PT Multi Bintang Indonesia, Tbk
PT Ultra Jaya Milk Industry and Trading Company, Tbk
PT Kimia Farma (Persero), Tbk
PT Mandom Indonesia, Tbk
85
Universitas Sumatera Utara
Lampiran 3
Kualitas Audit dari Perusahaan Sampel yang Big Four (1) Non Big Four (0)
NO
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
NAMA PERUSAHAAN
PT Sarancentral Bajatama,
Tbk
PT Jaya Pari Steel, Tbk
PT Try Polyta Indonesia,
Tbk
PT Berlina, Tbk
PT Tunas Alfin, Tbk
PT Trias Sentosa, Tbk
PT Sierad Produce, Tbk
PT Fajar Surya Wisesa, Tbk
PT Indospring, Tbk
PT Pan Brothers, Tbk
PT Star Petrochem, Tbk
PT Supreme Cable
Manufacturing &
Commerce, Tbk
PT Akasha Wira
International, Tbk
PT Multi Bintang Indonesia,
Tbk
PT Ultra Jaya Milk Industry
and Trading Company, Tbk
PT Kimia Farma (Persero),
Tbk
PT Mandom Indonesia, Tbk
KODE
PERUSAHAAN
BAJA
KUALITAS AUDIT
2013
2014
2015
0
0
0
JPRS
TPIA
0
1
0
1
0
1
BRNA
TALF
TRST
SIPD
FASW
INDS
PBRX
STAR
SCCO
0
0
1
0
1
0
0
0
0
0
0
1
0
1
0
0
0
0
0
0
1
0
1
0
0
0
0
ADES
0
0
0
MLBI
1
1
1
ULTJ
0
0
0
KAEF
0
0
0
TCID
1
1
1
86
Universitas Sumatera Utara
Lampiran 4
Gender Komite Audit dari Perusahaan Sampel yang Terdapat Wanita(1)
Tidak Ada Wanita (0)
NO
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
NAMA PERUSAHAAN
PT Sarancentral Bajatama, Tbk
PT Jaya Pari Steel, Tbk
PT Try Polyta Indonesia, Tbk
PT Berlina, Tbk
PT Tunas Alfin, Tbk
PT Trias Sentosa, Tbk
PT Sierad Produce, Tbk
PT Fajar Surya Wisesa, Tbk
PT Indospring, Tbk
PT Pan Brothers, Tbk
PT Star Petrochem, Tbk
PT Supreme Cable Manufacturing
& Commerce, Tbk
PT Akasha Wira International, Tbk
PT Multi Bintang Indonesia, Tbk
PT Ultra Jaya Milk Industry and
Trading Company, Tbk
PT Kimia Farma (Persero), Tbk
PT Mandom Indonesia, Tbk
KODE
PERUSAHAAN
BAJA
JPRS
TPIA
BRNA
TALF
TRST
SIPD
FASW
INDS
PBRX
STAR
SCCO
GENDER
KOMITE AUDIT
2013 2014 2015
1
1
1
0
0
0
1
1
1
1
1
1
1
1
1
0
0
0
0
0
0
0
0
0
1
1
1
0
0
0
1
1
1
0
0
0
ADES
MLBI
ULTJ
1
1
1
1
1
1
1
1
1
KAEF
TCID
0
0
0
0
0
0
87
Universitas Sumatera Utara
Lampiran 5
Usia Komite Audit dari Perusahaan Sampel
NO
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
NAMA PERUSAHAAN
PT Sarancentral Bajatama, Tbk
PT Jaya Pari Steel, Tbk
PT Try Polyta Indonesia, Tbk
PT Berlina, Tbk
PT Tunas Alfin, Tbk
PT Trias Sentosa, Tbk
PT Sierad Produce, Tbk
PT Fajar Surya Wisesa, Tbk
PT Indospring, Tbk
PT Pan Brothers, Tbk
PT Star Petrochem, Tbk
PT Supreme Cable
Manufacturing & Commerce,
Tbk
PT Akasha Wira International,
Tbk
PT Multi Bintang Indonesia,
Tbk
PT Ultra Jaya Milk Industry
and Trading Company, Tbk
PT Kimia Farma (Persero),
Tbk
PT Mandom Indonesia, Tbk
KODE
PERUSAHAAN
BAJA
JPRS
TPIA
BRNA
TALF
TRST
SIPD
FASW
INDS
PBRX
STAR
SCCO
USIA KOMITE
AUDIT
2013
2014 2015
62
63
64
55
56
57
64
65
66
45
45
46
70
71
72
54
55
56
49
50
51
48
49
50
62
63
64
53
54
55
73
74
75
50
51
52
ADES
41
42
43
MLBI
67
68
69
ULTJ
66
67
68
KAEF
59
60
61
TCID
45
46
47
88
Universitas Sumatera Utara
Lampiran 6
Waktu Mengaudit dari Perusahaan Sampel
NO
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
NAMA PERUSAHAAN
PT Sarancentral Bajatama, Tbk
PT Jaya Pari Steel, Tbk
PT Try Polyta Indonesia, Tbk
PT Berlina, Tbk
PT Tunas Alfin, Tbk
PT Trias Sentosa, Tbk
PT Sierad Produce, Tbk
PT Fajar Surya Wisesa, Tbk
PT Indospring, Tbk
PT Pan Brothers, Tbk
PT Star Petrochem, Tbk
PT Supreme Cable Manufacturing
& Commerce, Tbk
PT Akasha Wira International, Tbk
PT Multi Bintang Indonesia, Tbk
PT Ultra Jaya Milk Industry and
Trading Company, Tbk
PT Kimia Farma (Persero), Tbk
PT Mandom Indonesia, Tbk
KODE
PERUSAH
AAN
BAJA
JPRS
TPIA
BRNA
TALF
TRST
SIPD
FASW
INDS
PBRX
STAR
SCCO
WAKTU
MENGAUDIT
2013
2014
2015
84
79
77
80
82
81
82
68
82
87
82
89
83
76
77
76
75
73
86
146
99
63
69
87
85
89
87
75
75
75
80
78
87
79
82
77
ADES
MLBI
ULTJ
73
75
83
73
75
89
87
73
88
KAEF
TCID
51
64
52
64
52
62
89
Universitas Sumatera Utara
Lampiran 7
Pergantian Auditor dari Perusahaan Sampel yang Melakukan Pergantian
Auditor (1) Tidak Melakukan Pergantian Auditor (0)
NO
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
NAMA PERUSAHAAN
PT Sarancentral Bajatama, Tbk
PT Jaya Pari Steel, Tbk
PT Try Polyta Indonesia, Tbk
PT Berlina, Tbk
PT Tunas Alfin, Tbk
PT Trias Sentosa, Tbk
PT Sierad Produce, Tbk
PT Fajar Surya Wisesa, Tbk
PT Indospring, Tbk
PT Pan Brothers, Tbk
PT Star Petrochem, Tbk
PT Supreme Cable Manufacturing
& Commerce, Tbk
PT Akasha Wira International, Tbk
PT Multi Bintang Indonesia, Tbk
PT Ultra Jaya Milk Industry and
Trading Company, Tbk
PT Kimia Farma (Persero), Tbk
PT Mandom Indonesia, Tbk
KODE
PERUSAHAAN
BAJA
JPRS
TPIA
BRNA
TALF
TRST
SIPD
FASW
INDS
PBRX
STAR
SCCO
PERGANTIAN
AUDITOR
2013 2014 2015
0
0
0
0
0
0
0
0
0
1
1
1
0
0
0
0
0
0
0
0
0
0
0
0
1
1
1
1
1
1
1
1
1
1
1
1
ADES
MLBI
ULTJ
0
1
1
0
1
1
0
1
1
KAEF
TCID
1
0
1
0
1
0
90
Universitas Sumatera Utara
Lampiran 8
Logaritma Natural Biaya Eksternal Audit dari Perusahaan Sampel
NO
1
NAMA PERUSAHAAN
KODE
PERUSAHAAN
PT Sarancentral Bajatama,
Tbk
PT Jaya Pari Steel, Tbk
BAJA
TPIA
4
PT Try Polyta Indonesia,
Tbk
PT Berlina, Tbk
BRNA
5
PT Tunas Alfin, Tbk
TALF
6
PT Trias Sentosa, Tbk
TRST
7
PT Sierad Produce, Tbk
SIPD
8
FASW
9
PT Fajar Surya Wisesa,
Tbk
PT Indospring, Tbk
10
PT Pan Brothers, Tbk
PBRX
11
PT Star Petrochem, Tbk
STAR
12
PT Supreme Cable
Manufacturing &
Commerce, Tbk
PT Akasha Wira
International, Tbk
PT Multi Bintang
Indonesia, Tbk
PT Ultra Jaya Milk
Industry and Trading
Company, Tbk
PT Kimia Farma
(Persero), Tbk
PT Mandom Indonesia,
Tbk
SCCO
2
3
13
14
15
16
17
JPRS
INDS
ADES
MLBI
ULTJ
KAEF
TCID
LOGARITMA
NATURAL BIAYA
EKSTERNAL AUDIT
2013
2014
2015
19.7136 19.663 20.677
6
68
13
20.8182 20.079 19.468
7
74
81
21.4406 23.786 23.413
2
56
96
21.6188 21.589 21.852
7
61
02
18.4976 18.898 20.018
4
56
33
20.9957 21.396 21.486
2
06
88
22.4333 22.292 23.701
9
58
49
21.2002 21.773 21.793
1
46
57
19.1138 20.743 21.404
3
88
53
18.9745 20.832 21.078
7
07
32
19.6341 19.620 20.334
0
41
71
21.8942 21.713 20.768
5
71
57
19.1037
8
23.3393
1
21.6725
6
19.663
68
18.227
03
22.640
97
20.532
16
18.220
38
22.561
08
22.7686
6
22.5737
7
22.971
72
21.701
79
22.824
59
21.954
78
91
Universitas Sumatera Utara
Lampiran 9
Analisis Statistik Deskriptif
1. Statistik Deskriptif Gender
Gender
Frequency
Valid
Tidak ada wanita dalam komite
audit
Ada wanita dalam komite audit
Total
Valid
Percent
Percent
Cumulative
Percent
24
47,1
47,1
47,1
27
52,9
52,9
100,0
51
100,0
100,0
2. Statistik Deskriptif Pergantian Auditor
Pergantian Auditor
Frequency
Valid
Perusahaan tidak melakukan
pergantian auditor
Perusahaan melakukan pergantian
auditor
Total
Valid
Percent
Percent
Cumulative
Percent
27
52,9
52,9
52,9
24
47,1
47,1
100,0
51
100,0
100,0
Percent
Valid
Percent
3. Statistik Deskriptif Kualitas Auditor
Kualitas Auditor
Frequency
Valid
Perusahaan tidak diaudit oleh KAP Big
4
Perusahaan diaudit oleh KAP Big 4
Total
36
70,6
Cumulative
Percent
70,6
70,6
100,0
15
29,4
29,4
51
100,0
100,0
4. Statistik Deskriptif Usia, Waktu Mengaudit dan Biaya Eksternal Audit
Descriptive Statistics
N
Usia
Waktu Mengaudit
Biaya Eksternal Audit
Valid N (listwise)
51
51
51
51
Minimum
41,0
51,0
19,11
Maximum
75,0
146,0
25,13
Mean
57,608
78,686
21,53
Std. Deviation
9,4891
13,7891
1,549
92
Universitas Sumatera Utara
Lampiran 10
Analisis Regresi Logistik
1. Analisis Regresi Logistik
B
Step 1
a
Gender
Usia
S.E.
Wald
df
Sig.
Exp(B)
-2,967
1,553
3,648
1
,056
,051
,171
,094
3,317
1
,069
1,186
Waktu Mengaudit
-,098
,071
1,923
1
,166
,907
Pergantian Auditor
-7,786
3,197
5,930
1
,015
,000
2,171
,783
7,687
1
,006
8,769
-47,409
18,529
6,547
1
,011
,000
Biaya Eksternal Audit
Constant
2. Menilai Keseluruhan Model (Overall Model Fit)
a,b,c
Iteration History
Iteration
Step 0
1
2
3
-2 Log likelihood
61,820
61,791
61,791
Coefficients
Constant
-,824
-,875
-,875
a,b,c,d
Iteration History
Iteration
Step 1
1
2
3
4
5
6
7
8
-2 Log likelihood
38,338
30,921
27,407
26,005
25,726
25,714
25,714
25,714
Constant
-12,506
-21,346
-31,049
-40,296
-45,955
-47,346
-47,409
-47,409
X1
-,834
-1,480
-2,155
-2,678
-2,916
-2,965
-2,967
-2,967
Coefficients
X2
X3
,032
-,024
,060
-,035
,097
-,049
,137
-,072
,164
-,092
,171
-,098
,171
-,098
,171
-,098
X4
-1,418
-2,720
-4,394
-6,233
-7,468
-7,772
-7,786
-7,786
3. Koefisien Determinasi (Cox dan Snell’s R square)
Step
1
Model Summary
Cox & Snell R
-2 Log likelihood
Square
a
25,714
,507
4. Menguji Kelayakan Model Regresi
Goodness of Fit Test)
Step
1
Nagelkerke R
Square
,722
(Hosmer and Lomeshow’s
Hosmer and Lemeshow Test
Chi-square
df
Sig.
5,497
8
,703
93
Universitas Sumatera Utara
X5
,597
,987
1,408
1,828
2,100
2,168
2,171
2,171
5. Uji Multikoliniaritas
Correlation Matrix
Step 1
Constant
Gender
Usia
Waktu
Mengaudit
Pergantian
Auditor
Biaya
Eksternal
Audit
Waktu
Usia
Mengaudit
-,730
,158
-,531
-,134
1,000
-,391
Pergantian
Auditor
,789
,410
-,766
Biaya Eksternal
Audit
-,957
-,588
,649
1,000
,624
-,370
-,766
,624
1,000
-,860
,649
-,370
-,860
1,000
Constant
1,000
,685
-,730
Gender
,685
1,000
-,531
,158
-,134
-,391
,789
,410
-,957
-,588
94
Universitas Sumatera Utara
Lampiran 11
Pengujian Hipotesis
1. Uji Signifikansi Model Secara Parsial (Uji Wald)
B
Step 1
a
Gender
S.E.
Wald
df
Sig.
Exp(B)
-2,967
1,553
3,648
1
,056
,051
,171
,094
3,317
1
,069
1,186
Waktu Mengaudit
-,098
,071
1,923
1
,166
,907
Pergantian Auditor
-7,786
3,197
5,930
1
,015
,000
2,171
,783
7,687
1
,006
8,769
-47,409
18,529
6,547
1
,011
,000
Usia
Biaya Eksternal Audit
Constant
2. Uji Signifikansi Model Secara Simultan (Uji Omnibus)
Omnibus Tests of Model Coefficients
Step 1
Step
Block
Model
Chi-square
36,077
36,077
36,077
df
5
5
5
Sig.
,000
,000
,000
95
Universitas Sumatera Utara
Populasi dan Sampel Penelitian
NO
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
31
32
33
34
35
36
37
KODE
PERUSAHAAN
INTP
SMBR
SMCB
SMRG
WTON
AMFG
ARNA
IKAI
KIAS
MLIA
TOTO
ALKA
ALMI
BAJA
BTON
CTBN
GDST
INAI
ISSP
JKSW
JPRS
KRAS
LION
LMSH
NIKL
PICO
TBMS
BRPT
BUDI
DPNS
EKAD
ETWA
INCI
SOBI
SRSN
TPIA
UNIC
POPULASI
1
2
3
4
6
6
7
8
9
10
11
12
13
16
15
16
17
18
22
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
1
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
KRITERIA
2
3
√
×
×
×
√
×
√
×
√
√
√
√
√
×
√
√
√
×
√
×
√
√
√
×
√
×
√
√
√
×
√
×
√
×
√
√
×
×
√
×
√
√
√
×
√
×
√
×
√
×
√
×
√
×
√
×
√
×
√
×
√
×
√
×
√
×
√
×
√
×
√
×
√
×
SAMPEL
4
×
×
×
×
×
×
×
×
×
×
×
×
×
√
×
×
×
×
×
×
√
×
×
×
×
×
×
×
×
×
×
×
×
×
×
√
×
SAMPEL 1
SAMPEL 2
SAMPEL 3
81
Universitas Sumatera Utara
NO
38
39
40
41
42
43
44
45
46
47
48
49
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
KODE
PERUSAHAAN
AKKU
AKPI
APLI
BRNA
FPNI
IGAR
IMPC
IPOL
SIAP
SIMA
TALF
TRST
YPAS
CPIN
JFPA
MAIN
SIPD
SULI
TIRT
ALDO
DAJK
FASW
INKP
INRU
KBRI
KDSI
SPMA
TKIM
KRAH
ASII
AUTO
BRAM
GDYR
GJTL
IMAS
INDS
LPIN
MASA
NIPS
PRAS
POPULASI
38
39
40
41
42
43
49
45
46
47
53
49
50
51
52
53
54
55
56
57
64
59
60
61
62
63
63
64
38
39
40
41
42
43
44
45
46
47
48
49
1
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
KRITERIA
2
3
√
×
√
×
√
×
√
√
√
×
√
×
√
×
√
×
√
×
√
×
√
√
√
√
√
√
√
√
√
×
√
×
√
√
√
×
√
×
×
×
√
×
√
√
√
×
√
×
√
×
√
√
√
×
√
×
√
√
√
×
√
×
√
√
√
×
√
√
×
√
√
×
√
√
×
√
×
√
√
√
SAMPEL
4
×
×
×
√
×
×
×
×
×
×
√
√
×
×
×
×
√
×
×
×
×
√
×
×
×
×
×
×
×
×
×
×
×
×
×
√
×
×
×
×
SAMPEL 4
SAMPEL 5
SAMPEL 6
SAMPEL 7
SAMPEL 8
SAMPEL 9
82
Universitas Sumatera Utara
NO
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
KODE
PERUSAHAAN
SMSM
ADMG
ARGO
CNTX
ERTX
ESTI
HDTX
INDR
MYTX
PAFI
PBRX
POLY
RICY
STAR
TFCO
SRIL
SSTM
TRIS
UNIT
BATA
BIMA
IKBI
JECC
KBLI
KBLM
SCCO
VOKS
PTSN
ADES
AISA
ALTO
CEKA
DLTA
ICBP
INDF
MLBI
MYOR
PSDN
ROTI
SKBM
POPULASI
50
51
52
53
54
55
56
57
58
59
60
61
62
50
51
52
63
64
45
56
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
62
1
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
KRITERIA
2
3
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
×
√
×
×
×
√
×
√
×
√
×
√
√
√
×
×
×
√
×
×
×
√
×
√
×
√
×
√
×
√
×
√
×
√
×
√
√
√
√
√
×
√
√
√
×
×
×
√
×
√
√
√
×
√
×
√
√
√
×
√
×
√
×
√
×
SAMPEL
4
×
×
×
×
×
×
×
×
×
×
√
×
×
√
×
×
×
×
×
×
×
×
×
×
×
√
×
×
√
×
×
×
×
×
×
√
×
×
×
×
SAMPEL 10
SAMPEL 11
SAMPEL 12
SAMPEL 13
SAMPEL 14
83
Universitas Sumatera Utara
NO
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
136
137
138
139
140
141
142
143
KODE
PERUSAHAAN
SKLT
STTP
ULTJ
GGRM
HMSP
RMBA
WIIM
DVLA
INAF
KAEF
KLBF
MERK
PYFA
SCPI
TSPC
SIDO
SOBI
KINO
MRAT
MBTO
TCID
UNVR
CINT
KICI
LMPI
POPULASI
57
58
59
60
61
62
63
63
64
59
60
61
62
64
57
58
62
63
59
60
61
62
63
64
59
1
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
KRITERIA
2
3
√
√
√
×
√
√
√
×
√
×
√
×
×
×
√
×
√
×
√
√
√
√
√
×
√
√
√
×
√
×
×
×
√
√
√
×
√
×
×
×
√
√
√
√
√
×
√
×
√
×
SAMPEL
×
×
×
√
×
×
×
×
×
×
√
×
×
×
×
×
×
×
×
×
×
√
×
×
×
×
SAMPEL 15
SAMPEL 16
SAMPEL 17
84
Universitas Sumatera Utara
Lampiran 2
Sampel Penelitian
NO
1
2
3
4
5
6
7
8
9
10
NO
11
12
13
14
15
16
17
KODE
BAJA
JPRS
TPIA
BRNA
TALF
TRST
SIPD
FASW
INDS
PBRX
KODE
STAR
SCCO
ADES
MLBI
ULTJ
KAEF
TCID
NAMA PERUSAHAAN
PT Sarancentral Bajatama, Tbk
PT Jaya Pari Steel, Tbk
PT Try Polyta Indonesia, Tbk
PT Berlina, Tbk
PT Tunas Alfin, Tbk
PT Trias Sentosa, Tbk
PT Sierad Produce, Tbk
PT Fajar Surya Wisesa, Tbk
PT Indospring, Tbk
PT Pan Brothers, Tbk
NAMA PERUSAHAAN
PT Star Petrochem, Tbk
PT Supreme Cable Manufacturing & Commerce, Tbk
PT Akasha Wira International, Tbk
PT Multi Bintang Indonesia, Tbk
PT Ultra Jaya Milk Industry and Trading Company, Tbk
PT Kimia Farma (Persero), Tbk
PT Mandom Indonesia, Tbk
85
Universitas Sumatera Utara
Lampiran 3
Kualitas Audit dari Perusahaan Sampel yang Big Four (1) Non Big Four (0)
NO
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
NAMA PERUSAHAAN
PT Sarancentral Bajatama,
Tbk
PT Jaya Pari Steel, Tbk
PT Try Polyta Indonesia,
Tbk
PT Berlina, Tbk
PT Tunas Alfin, Tbk
PT Trias Sentosa, Tbk
PT Sierad Produce, Tbk
PT Fajar Surya Wisesa, Tbk
PT Indospring, Tbk
PT Pan Brothers, Tbk
PT Star Petrochem, Tbk
PT Supreme Cable
Manufacturing &
Commerce, Tbk
PT Akasha Wira
International, Tbk
PT Multi Bintang Indonesia,
Tbk
PT Ultra Jaya Milk Industry
and Trading Company, Tbk
PT Kimia Farma (Persero),
Tbk
PT Mandom Indonesia, Tbk
KODE
PERUSAHAAN
BAJA
KUALITAS AUDIT
2013
2014
2015
0
0
0
JPRS
TPIA
0
1
0
1
0
1
BRNA
TALF
TRST
SIPD
FASW
INDS
PBRX
STAR
SCCO
0
0
1
0
1
0
0
0
0
0
0
1
0
1
0
0
0
0
0
0
1
0
1
0
0
0
0
ADES
0
0
0
MLBI
1
1
1
ULTJ
0
0
0
KAEF
0
0
0
TCID
1
1
1
86
Universitas Sumatera Utara
Lampiran 4
Gender Komite Audit dari Perusahaan Sampel yang Terdapat Wanita(1)
Tidak Ada Wanita (0)
NO
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
NAMA PERUSAHAAN
PT Sarancentral Bajatama, Tbk
PT Jaya Pari Steel, Tbk
PT Try Polyta Indonesia, Tbk
PT Berlina, Tbk
PT Tunas Alfin, Tbk
PT Trias Sentosa, Tbk
PT Sierad Produce, Tbk
PT Fajar Surya Wisesa, Tbk
PT Indospring, Tbk
PT Pan Brothers, Tbk
PT Star Petrochem, Tbk
PT Supreme Cable Manufacturing
& Commerce, Tbk
PT Akasha Wira International, Tbk
PT Multi Bintang Indonesia, Tbk
PT Ultra Jaya Milk Industry and
Trading Company, Tbk
PT Kimia Farma (Persero), Tbk
PT Mandom Indonesia, Tbk
KODE
PERUSAHAAN
BAJA
JPRS
TPIA
BRNA
TALF
TRST
SIPD
FASW
INDS
PBRX
STAR
SCCO
GENDER
KOMITE AUDIT
2013 2014 2015
1
1
1
0
0
0
1
1
1
1
1
1
1
1
1
0
0
0
0
0
0
0
0
0
1
1
1
0
0
0
1
1
1
0
0
0
ADES
MLBI
ULTJ
1
1
1
1
1
1
1
1
1
KAEF
TCID
0
0
0
0
0
0
87
Universitas Sumatera Utara
Lampiran 5
Usia Komite Audit dari Perusahaan Sampel
NO
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
NAMA PERUSAHAAN
PT Sarancentral Bajatama, Tbk
PT Jaya Pari Steel, Tbk
PT Try Polyta Indonesia, Tbk
PT Berlina, Tbk
PT Tunas Alfin, Tbk
PT Trias Sentosa, Tbk
PT Sierad Produce, Tbk
PT Fajar Surya Wisesa, Tbk
PT Indospring, Tbk
PT Pan Brothers, Tbk
PT Star Petrochem, Tbk
PT Supreme Cable
Manufacturing & Commerce,
Tbk
PT Akasha Wira International,
Tbk
PT Multi Bintang Indonesia,
Tbk
PT Ultra Jaya Milk Industry
and Trading Company, Tbk
PT Kimia Farma (Persero),
Tbk
PT Mandom Indonesia, Tbk
KODE
PERUSAHAAN
BAJA
JPRS
TPIA
BRNA
TALF
TRST
SIPD
FASW
INDS
PBRX
STAR
SCCO
USIA KOMITE
AUDIT
2013
2014 2015
62
63
64
55
56
57
64
65
66
45
45
46
70
71
72
54
55
56
49
50
51
48
49
50
62
63
64
53
54
55
73
74
75
50
51
52
ADES
41
42
43
MLBI
67
68
69
ULTJ
66
67
68
KAEF
59
60
61
TCID
45
46
47
88
Universitas Sumatera Utara
Lampiran 6
Waktu Mengaudit dari Perusahaan Sampel
NO
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
NAMA PERUSAHAAN
PT Sarancentral Bajatama, Tbk
PT Jaya Pari Steel, Tbk
PT Try Polyta Indonesia, Tbk
PT Berlina, Tbk
PT Tunas Alfin, Tbk
PT Trias Sentosa, Tbk
PT Sierad Produce, Tbk
PT Fajar Surya Wisesa, Tbk
PT Indospring, Tbk
PT Pan Brothers, Tbk
PT Star Petrochem, Tbk
PT Supreme Cable Manufacturing
& Commerce, Tbk
PT Akasha Wira International, Tbk
PT Multi Bintang Indonesia, Tbk
PT Ultra Jaya Milk Industry and
Trading Company, Tbk
PT Kimia Farma (Persero), Tbk
PT Mandom Indonesia, Tbk
KODE
PERUSAH
AAN
BAJA
JPRS
TPIA
BRNA
TALF
TRST
SIPD
FASW
INDS
PBRX
STAR
SCCO
WAKTU
MENGAUDIT
2013
2014
2015
84
79
77
80
82
81
82
68
82
87
82
89
83
76
77
76
75
73
86
146
99
63
69
87
85
89
87
75
75
75
80
78
87
79
82
77
ADES
MLBI
ULTJ
73
75
83
73
75
89
87
73
88
KAEF
TCID
51
64
52
64
52
62
89
Universitas Sumatera Utara
Lampiran 7
Pergantian Auditor dari Perusahaan Sampel yang Melakukan Pergantian
Auditor (1) Tidak Melakukan Pergantian Auditor (0)
NO
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
NAMA PERUSAHAAN
PT Sarancentral Bajatama, Tbk
PT Jaya Pari Steel, Tbk
PT Try Polyta Indonesia, Tbk
PT Berlina, Tbk
PT Tunas Alfin, Tbk
PT Trias Sentosa, Tbk
PT Sierad Produce, Tbk
PT Fajar Surya Wisesa, Tbk
PT Indospring, Tbk
PT Pan Brothers, Tbk
PT Star Petrochem, Tbk
PT Supreme Cable Manufacturing
& Commerce, Tbk
PT Akasha Wira International, Tbk
PT Multi Bintang Indonesia, Tbk
PT Ultra Jaya Milk Industry and
Trading Company, Tbk
PT Kimia Farma (Persero), Tbk
PT Mandom Indonesia, Tbk
KODE
PERUSAHAAN
BAJA
JPRS
TPIA
BRNA
TALF
TRST
SIPD
FASW
INDS
PBRX
STAR
SCCO
PERGANTIAN
AUDITOR
2013 2014 2015
0
0
0
0
0
0
0
0
0
1
1
1
0
0
0
0
0
0
0
0
0
0
0
0
1
1
1
1
1
1
1
1
1
1
1
1
ADES
MLBI
ULTJ
0
1
1
0
1
1
0
1
1
KAEF
TCID
1
0
1
0
1
0
90
Universitas Sumatera Utara
Lampiran 8
Logaritma Natural Biaya Eksternal Audit dari Perusahaan Sampel
NO
1
NAMA PERUSAHAAN
KODE
PERUSAHAAN
PT Sarancentral Bajatama,
Tbk
PT Jaya Pari Steel, Tbk
BAJA
TPIA
4
PT Try Polyta Indonesia,
Tbk
PT Berlina, Tbk
BRNA
5
PT Tunas Alfin, Tbk
TALF
6
PT Trias Sentosa, Tbk
TRST
7
PT Sierad Produce, Tbk
SIPD
8
FASW
9
PT Fajar Surya Wisesa,
Tbk
PT Indospring, Tbk
10
PT Pan Brothers, Tbk
PBRX
11
PT Star Petrochem, Tbk
STAR
12
PT Supreme Cable
Manufacturing &
Commerce, Tbk
PT Akasha Wira
International, Tbk
PT Multi Bintang
Indonesia, Tbk
PT Ultra Jaya Milk
Industry and Trading
Company, Tbk
PT Kimia Farma
(Persero), Tbk
PT Mandom Indonesia,
Tbk
SCCO
2
3
13
14
15
16
17
JPRS
INDS
ADES
MLBI
ULTJ
KAEF
TCID
LOGARITMA
NATURAL BIAYA
EKSTERNAL AUDIT
2013
2014
2015
19.7136 19.663 20.677
6
68
13
20.8182 20.079 19.468
7
74
81
21.4406 23.786 23.413
2
56
96
21.6188 21.589 21.852
7
61
02
18.4976 18.898 20.018
4
56
33
20.9957 21.396 21.486
2
06
88
22.4333 22.292 23.701
9
58
49
21.2002 21.773 21.793
1
46
57
19.1138 20.743 21.404
3
88
53
18.9745 20.832 21.078
7
07
32
19.6341 19.620 20.334
0
41
71
21.8942 21.713 20.768
5
71
57
19.1037
8
23.3393
1
21.6725
6
19.663
68
18.227
03
22.640
97
20.532
16
18.220
38
22.561
08
22.7686
6
22.5737
7
22.971
72
21.701
79
22.824
59
21.954
78
91
Universitas Sumatera Utara
Lampiran 9
Analisis Statistik Deskriptif
1. Statistik Deskriptif Gender
Gender
Frequency
Valid
Tidak ada wanita dalam komite
audit
Ada wanita dalam komite audit
Total
Valid
Percent
Percent
Cumulative
Percent
24
47,1
47,1
47,1
27
52,9
52,9
100,0
51
100,0
100,0
2. Statistik Deskriptif Pergantian Auditor
Pergantian Auditor
Frequency
Valid
Perusahaan tidak melakukan
pergantian auditor
Perusahaan melakukan pergantian
auditor
Total
Valid
Percent
Percent
Cumulative
Percent
27
52,9
52,9
52,9
24
47,1
47,1
100,0
51
100,0
100,0
Percent
Valid
Percent
3. Statistik Deskriptif Kualitas Auditor
Kualitas Auditor
Frequency
Valid
Perusahaan tidak diaudit oleh KAP Big
4
Perusahaan diaudit oleh KAP Big 4
Total
36
70,6
Cumulative
Percent
70,6
70,6
100,0
15
29,4
29,4
51
100,0
100,0
4. Statistik Deskriptif Usia, Waktu Mengaudit dan Biaya Eksternal Audit
Descriptive Statistics
N
Usia
Waktu Mengaudit
Biaya Eksternal Audit
Valid N (listwise)
51
51
51
51
Minimum
41,0
51,0
19,11
Maximum
75,0
146,0
25,13
Mean
57,608
78,686
21,53
Std. Deviation
9,4891
13,7891
1,549
92
Universitas Sumatera Utara
Lampiran 10
Analisis Regresi Logistik
1. Analisis Regresi Logistik
B
Step 1
a
Gender
Usia
S.E.
Wald
df
Sig.
Exp(B)
-2,967
1,553
3,648
1
,056
,051
,171
,094
3,317
1
,069
1,186
Waktu Mengaudit
-,098
,071
1,923
1
,166
,907
Pergantian Auditor
-7,786
3,197
5,930
1
,015
,000
2,171
,783
7,687
1
,006
8,769
-47,409
18,529
6,547
1
,011
,000
Biaya Eksternal Audit
Constant
2. Menilai Keseluruhan Model (Overall Model Fit)
a,b,c
Iteration History
Iteration
Step 0
1
2
3
-2 Log likelihood
61,820
61,791
61,791
Coefficients
Constant
-,824
-,875
-,875
a,b,c,d
Iteration History
Iteration
Step 1
1
2
3
4
5
6
7
8
-2 Log likelihood
38,338
30,921
27,407
26,005
25,726
25,714
25,714
25,714
Constant
-12,506
-21,346
-31,049
-40,296
-45,955
-47,346
-47,409
-47,409
X1
-,834
-1,480
-2,155
-2,678
-2,916
-2,965
-2,967
-2,967
Coefficients
X2
X3
,032
-,024
,060
-,035
,097
-,049
,137
-,072
,164
-,092
,171
-,098
,171
-,098
,171
-,098
X4
-1,418
-2,720
-4,394
-6,233
-7,468
-7,772
-7,786
-7,786
3. Koefisien Determinasi (Cox dan Snell’s R square)
Step
1
Model Summary
Cox & Snell R
-2 Log likelihood
Square
a
25,714
,507
4. Menguji Kelayakan Model Regresi
Goodness of Fit Test)
Step
1
Nagelkerke R
Square
,722
(Hosmer and Lomeshow’s
Hosmer and Lemeshow Test
Chi-square
df
Sig.
5,497
8
,703
93
Universitas Sumatera Utara
X5
,597
,987
1,408
1,828
2,100
2,168
2,171
2,171
5. Uji Multikoliniaritas
Correlation Matrix
Step 1
Constant
Gender
Usia
Waktu
Mengaudit
Pergantian
Auditor
Biaya
Eksternal
Audit
Waktu
Usia
Mengaudit
-,730
,158
-,531
-,134
1,000
-,391
Pergantian
Auditor
,789
,410
-,766
Biaya Eksternal
Audit
-,957
-,588
,649
1,000
,624
-,370
-,766
,624
1,000
-,860
,649
-,370
-,860
1,000
Constant
1,000
,685
-,730
Gender
,685
1,000
-,531
,158
-,134
-,391
,789
,410
-,957
-,588
94
Universitas Sumatera Utara
Lampiran 11
Pengujian Hipotesis
1. Uji Signifikansi Model Secara Parsial (Uji Wald)
B
Step 1
a
Gender
S.E.
Wald
df
Sig.
Exp(B)
-2,967
1,553
3,648
1
,056
,051
,171
,094
3,317
1
,069
1,186
Waktu Mengaudit
-,098
,071
1,923
1
,166
,907
Pergantian Auditor
-7,786
3,197
5,930
1
,015
,000
2,171
,783
7,687
1
,006
8,769
-47,409
18,529
6,547
1
,011
,000
Usia
Biaya Eksternal Audit
Constant
2. Uji Signifikansi Model Secara Simultan (Uji Omnibus)
Omnibus Tests of Model Coefficients
Step 1
Step
Block
Model
Chi-square
36,077
36,077
36,077
df
5
5
5
Sig.
,000
,000
,000
95
Universitas Sumatera Utara