Pengaruh Mekanisme Corporate Governance, Kualitas Kantor Akuntan Publik, Dan Audit Tenure Terhadap Integritas Laporan Keuangan Padaperusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia

Daftar Nama Perusahaan Yang Menjadi Sampel

No Nama Perusahaan Kode

1 Akasha Wira International Tbk ADES

2 Bentoel International Investama Tbk RMBA

3 Cahaya Kalbar Tbk CEKA

4 Delta Djakarta Tbk DLTA

5 Gudang Garam Tbk GGRM

6 Hanjaya Mandala Sampoerna Tbk HMSP

7 Indofarma Tbk INAF

8 Indofood CBP Sukses Makmur Tbk ICBP

9 Indofood Sukses Makmur Tbk INDF

10 Kalbe Farma Tbk KLBF

11 Kedaung Indah Can Tbk KICI

12 Kedawung Setia Industrial Tbk KDSI

13 Kimia Farma Tbk KAEF

14 Mandom Indonesia Tbk TCID

15 Martina Berto Tbk MBTO

16 Multi Bintang Indonesia Tbk MLBI

17 Nippon Indosari Corporindo Tbk ROTI

18 Pyridam Farma Tbk PYFA

19 Sekar Laut Tbk SKLT

20 Tempo Scan Pacific Tbk TSPC

21 Ultrajaya Milk Industry & Trading Company Tbk ULTJ

22 Unilever Indonesia Tbk UNVR

Daftar Hasil Pengumpulan Data

Variabel Kepemilikan Institusional, Kepemilikan Manajerial, Komite Audit, Komisaris Independen, Kualitas Kantor Akuntan Publik

Tahun 2011

No Kode

Mekanisme Corporate Governance Kualitas

Kantor Akuntan

Publik Kepemilikan

Institusional

Kepemilikan Manajerial

Komite Audit

Komisaris Independen

1 ADES 1,91 91,94 1 1 0

2 RMBA 13,41 85,55 1 1 1

3 CEKA 92,01 0 1 1 1

4 DLTA 84,6 0 1 1 1

5 GGRM 75,55 0,85 1 1 1

6 HMSP 0 98,18 1 1 1

7 INAF 80,66 0 1 1 0

8 ICBP 0 80,58 1 1 1

9 INDF 50,07 0,06 1 1 1

10 KLBF 9,49 0 1 1 1

11 KICI 31,4 48,22 1 1 0

12 KDSI 0 56,02 1 1 0

13 KAEF 90,03 0 1 1 0

14 TCID 0 66,019 1 1 1

15 MBTO 0 66,92 1 1 0

16 MLBI 7,43 75,1 1 1 1

17 ROTI 80,7 0 1 1 1

18 PYFA 0 76,93 1 1 0

19 SKLT 69,93 0,12 1 0 0

20 TSPC 0 95,03 1 1 0

21 ULTJ 25,22 39,37 1 1 0

Variabel Kepemilikan Institusional, Kepemilikan Manajerial, Komite Audit, Komisaris Independen, Kualitas Kantor Akuntan Publik

Tahun 2012

No Kode

Mekanisme Corporate Governance Kualitas

Kantor Akuntan

Publik Kepemilikan

Institusional

Kepemilikan Manajerial

Komite Audit

Komisaris Independen

1 ADES 0 91,94 1 1 0

2 RMBA 13,41 85,55 1 1 1

3 CEKA 92,01 0 1 1 1

4 DLTA 81,67 0 1 1 1

5 GGRM 75,55 0,92 1 1 1

6 HMSP 0 98,18 1 1 1

7 INAF 80,66 0 1 1 0

8 ICBP 0 80,53 1 1 1

9 INDF 50,07 0,02 1 1 1

10 KLBF 9,49 0 1 1 1

11 KICI 38,93 43,85 1 1 0

12 KDSI 0 81,01 1 1 0

13 KAEF 90,03 0 1 1 0

14 TCID 0 66,019 1 1 1

15 MBTO 0 67,84 1 1 0

16 MLBI 7,43 75,1 1 1 1

17 ROTI 75,75 0 1 1 1

18 PYFA 0 76,93 1 1 0

19 SKLT 69,93 0,12 1 0 0

20 TSPC 0 95,06 1 1 0

21 ULTJ 25,22 39,37 1 1 0

Variabel Kepemilikan Institusional, Kepemilikan Manajerial, Komite Audit, Komisaris Independen, Kualitas Kantor Akuntan Publik

Tahun 2013

No Kode

Mekanisme Corporate Governance Kualitas

Kantor Akuntan

Publik Kepemilikan

Institusional

Kepemilikan Manajerial

Komite Audit

Komisaris Independen

1 ADES 0 91,94 1 1 0

2 RMBA 13,41 85,55 1 1 1

3 CEKA 92,01 0,76 1 1 1

4 DLTA 81,67 0 1 1 1

5 GGRM 75,55 0,92 1 1 1

6 HMSP 0 98,18 1 1 1

7 INAF 80,66 0 1 1 0

8 ICBP 0 80,53 1 1 1

9 INDF 50,07 0,02 1 1 1

10 KLBF 9,5 0 1 1 1

11 KICI 39,44 43,85 1 1 0

12 KDSI 0 80,84 1 1 0

13 KAEF 90,03 0 1 1 0

14 TCID 0 66,043 1 1 1

15 MBTO 0 67,85 1 1 0

16 MLBI 7,43 75,1 1 1 1

17 ROTI 39,25 31,5 1 1 1

18 PYFA 0 76,93 1 1 0

19 SKLT 69,93 0,12 1 0 0

20 TSPC 0 77,34 1 1 0

21 ULTJ 25,2 39,2 1 1 0

Variabel Audit Tenure

Tahun 2010

No Kode Kantor Akuntan Publik

1 ADES Johan Malonda Mustika & Rekan 2 RMBA Tanudiredja, Wibisana & Rekan

3 CEKA Purwantono, Suherman & Surja (Ernst & Young) 4 DLTA Osman Bing Satrio & Rekan (Deloitte)

5 GGRM Siddharta & Widjaja (KPMG) 6 HMSP Tanudiredja, Wibisana & Rekan 7 INAF Husni, Mucharam & Rasidi

8 ICBP Purwantono, Suherman & Surja (Ernst & Young) 9 INDF Purwantono, Suherman & Surja (Ernst & Young) 10 KLBF Purwantono, Suherman & Surja (Ernst & Young) 11 KICI Paul Hadiwinata, Hidajat, Arsono, Ade Fatma & Rekan 12 KDSI Kosasih, Nurdiyaman, Tjahjo & Rekan

13 KAEF Hendrawinata, Gani & Hidayat

14 TCID Osman Bing Satrio & Rekan (Deloitte) 15 MBTO Budiman, Wawan, Pamudji & Rekan 16 MLBI Siddharta & Widjaja (KPMG)

17 ROTI Purwantono, Suherman & Surja (Ernst & Young) 18 PYFA Tanubrata Sutanto Fahmi & Rekan

19 SKLT Paul Hadiwinata, Hidajat, Arsono, Ade Fatma & Rekan 20 TSPC Tanubrata Sutanto Fahmi & Rekan

21 ULTJ Koesbandijah, Beddy Samsi & Setiasih 22 UNVR Tanudiredja, Wibisana & Rekan

Variabel Audit Tenure

Tahun 2011

No Kode Kantor Akuntan Publik

1 ADES Johan Malonda Mustika & Rekan 2 RMBA Tanudiredja, Wibisana & Rekan

3 CEKA Purwantono, Suherman & Surja (Ernst & Young) 4 DLTA Osman Bing Satrio & Rekan (Deloitte)

5 GGRM Siddharta & Widjaja (KPMG) 6 HMSP Tanudiredja, Wibisana & Rekan 7 INAF Husni, Mucharam & Rasidi

8 ICBP Purwantono, Suherman & Surja (Ernst & Young) 9 INDF Purwantono, Suherman & Surja (Ernst & Young) 10 KLBF Purwantono, Suherman & Surja (Ernst & Young) 11 KICI Paul Hadiwinata, Hidajat, Arsono, Ade Fatma & Rekan 12 KDSI Kosasih, Nurdiyaman, Tjahjo & Rekan

13 KAEF Hendrawinata, Eddy & Siddharta 14 TCID Osman Bing Satrio & Rekan (Deloitte) 15 MBTO Tanubrata Sutanto Fahmi & Rekan 16 MLBI Siddharta & Widjaja (KPMG)

17 ROTI Purwantono, Suherman & Surja (Ernst & Young) 18 PYFA Tanubrata Sutanto Fahmi & Rekan

19 SKLT Paul Hadiwinata, Hidajat, Arsono, Ade Fatma & Rekan 20 TSPC Tanubrata Sutanto Fahmi & Rekan

Variabel Audit Tenure

Tahun 2012

No Kode Kantor Akuntan Publik

1 ADES Johan Malonda Mustika & Rekan 2 RMBA Tanudiredja, Wibisana & Rekan

3 CEKA Purwantono, Suherman & Surja (Ernst & Young) 4 DLTA Osman Bing Satrio & Rekan (Deloitte)

5 GGRM Siddharta & Widjaja (KPMG) 6 HMSP Tanudiredja, Wibisana & Rekan 7 INAF Hendrawinata, Eddy & Siddharta

8 ICBP Purwantono, Suherman & Surja (Ernst & Young) 9 INDF Purwantono, Suherman & Surja (Ernst & Young) 10 KLBF Purwantono, Suherman & Surja (Ernst & Young) 11 KICI Paul Hadiwinata, Hidajat, Arsono, Ade Fatma & Rekan 12 KDSI Kosasih, Nurdiyaman, Tjahjo & Rekan

13 KAEF Hendrawinata, Eddy & Siddharta 14 TCID Osman Bing Satrio & Eny (Deloitte) 15 MBTO Tanubrata Sutanto Fahmi & Rekan 16 MLBI Tanudiredja, Wibisana & Rekan

17 ROTI Purwantono, Suherman & Surja (Ernst & Young) 18 PYFA Tanubrata Sutanto Fahmi & Rekan

19 SKLT Paul Hadiwinata, Hidajat, Arsono, Ade Fatma & Rekan 20 TSPC Tanubrata Sutanto Fahmi & Rekan

21 ULTJ Bambang Budi Tresno

Variabel Audit Tenure

Tahun 2013

No Kode Kantor Akuntan Publik

1 ADES Johan Malonda Mustika & Rekan 2 RMBA Tanudiredja, Wibisana & Rekan

3 CEKA Purwantono, Suherman & Surja (Ernst & Young) 4 DLTA Osman Bing Satrio & Eny (Deloitte)

5 GGRM Siddharta & Widjaja

6 HMSP Tanudiredja, Wibisana & Rekan 7 INAF Hendrawinata, Eddy & Siddharta

8 ICBP Purwantono, Suherman & Surja (Ernst & Young) 9 INDF Purwantono, Suherman & Surja (Ernst & Young) 10 KLBF Purwantono, Suherman & Surja (Ernst & Young) 11 KICI Paul Hadiwinata, Hidajat, Arsono, Ade Fatma & Rekan 12 KDSI Kosasih, Nurdiyaman, Tjahjo & Rekan

13 KAEF Hendrawinata, Eddy & Siddharta 14 TCID Osman Bing Satrio & Eny (Deloitte) 15 MBTO Tanubrata Sutanto Fahmi & Rekan 16 MLBI Siddharta & Widjaja

17 ROTI Purwantono, Suherman & Surja (Ernst & Young) 18 PYFA Tanubrata Sutanto Fahmi & Rekan

19 SKLT Paul Hadiwinata, Hidajat, Arsono, Ade Fatma & Rekan 20 TSPC Tanubrata Sutanto Fahmi & Rekan

Daftar Hasil Pengumpulan Data

Variabel Integritas Laporan Keuangan yang diukur dengan Konservatisme

No Nama Perusahaan Kode

Konservatisme 2011 2012 2013

1 Akasha Wira International Tbk ADES _{0 0 0} 2 Bentoel International Investama Tbk RMBA _{1 1 1}

3 Cahaya Kalbar Tbk CEKA _{0 0 0}

4 Delta Djakarta Tbk DLTA _{0 0 0}

5 Gudang Garam Tbk GGRM _{0 0 0}

6 Hanjaya Mandala Sampoerna Tbk HMSP _{0 1 1}

7 Indofarma Tbk INAF _{0 1 0}

8 Indofood CBP Sukses Makmur Tbk ICBP _{1 1 1} 9 Indofood Sukses Makmur Tbk INDF _{1 0 0}

10 Kalbe Farma Tbk KLBF _{1 1 1}

11 Kedaung Indah Can Tbk KICI _{0 0 0}

12 Kedawung Setia Industrial Tbk KDSI _{1 0 0}

13 Kimia Farma Tbk KAEF _{1 1 1}

14 Mandom Indonesia Tbk TCID _{1 1 1}

15 Martina Berto Tbk MBTO _{1 1 1}

16 Multi Bintang Indonesia Tbk MLBI _{0 0 0} 17 Nippon Indosari Corporindo Tbk ROTI _{0 0 0}

18 Pyridam Farma Tbk PYFA _{1 1 1}

19 Sekar Laut Tbk SKLT _{0 0 0}

20 Tempo Scan Pacific Tbk TSPC _{1 1 1}

21 Ultrajaya Milk Industry & Trading Company

Output Hasil Pengumpulan Data

Descriptive Statistics

N Minimum Maximum Mean Std. Deviation

Kepemilikan Institusional 66 .00 92.01 31.7683 35.77051

Kepemilikan Manajerial 66 .00 98.18 44.7727 38.94629

Valid N (listwise) 66

Komite Audit

Frequency Percent Valid Percent

Cumulative Percent

Valid perusahaan memiliki Komite Audit

66 100.0 100.0 100.0

Komisaris Independen

Frequency Percent Valid Percent

Cumulative Percent

Valid tidak memiliki Komisaris Independen

3 4.5 4.5 4.5

memiliki Komisaris Independen 63 95.5 95.5 100.0

Total 66 100.0 100.0

Kualitas Kantor Akuntan Publik

Frequency Percent Valid Percent

Cumulative Percent

Valid tidak menggunakan jasa the big four

30 45.5 45.5 45.5

Frequency Percent Valid Percent

Cumulative Percent

Valid perusahaan berpindah menggunakan jasa KAP

7 10.6 10.6 10.6

perusahaan menggunakan jasa KAP yang sama

59 89.4 89.4 100.0

Total 66 100.0 100.0

Integritas Laporan Keuangan

Frequency Percent Valid Percent

Cumulative Percent

Valid perusahaan optimis 34 51.5 51.5 51.5

perusahaan konservatif 32 48.5 48.5 100.0

Total 66 100.0 100.0

Iteration Historya,b,c

Iteration -2 Log likelihood

Coefficients

Constant

Step 0 1 91.435 -.061

2 91.435 -.061

a. Constant is included in the model.

b. Initial -2 Log Likelihood: 91.435

c. Estimation terminated at iteration number 2 because parameter estimates changed by less than .001.

Iterat ion -2 Log likeli hood Coefficients Cons tant Kepemilikan_In stitusional Kepemilikan_ Manajerial Komite_ Audit Komisaris_In dependen Kualitas_Kantor_Ak untan_Publik Audit_T enure St ep 1

1 74.01 6

1.46 9

-.034 -.010 -1.349 1.179 -.025 .252

2 73.08 9

1.80 0

-.040 -.013 -2.435 2.144 -.015 .315

3 72.86 8

1.82 8

-.041 -.013 -3.475 3.172 -.013 .319

4 72.79 1

1.82 8

-.041 -.013 -4.491 4.188 -.013 .319

5 72.76 3

1.82 8

-.041 -.013 -5.496 5.193 -.013 .319

6 72.75 3

1.82 8

-.041 -.013 -6.498 6.195 -.013 .319

7 72.74 9

1.82 8

-.041 -.013 -7.499 7.196 -.013 .319

8 72.74 7

1.82 8

-.041 -.013 -8.499 8.196 -.013 .319

9 72.74 7

1.82 8

-.041 -.013 -9.499 9.196 -.013 .319

1 0 72.74 7 1.82 8

-.041 -.013 -10.499 10.196 -.013 .319

1 1 72.74 7 1.82 8

-.041 -.013 -11.499 11.196 -.013 .319

1 2 72.74 7 1.82 8

-.041 -.013 -12.499 12.196 -.013 .319

5 7 8

1 6

72.74 7

1.82 8

-.041 -.013 -16.499 16.196 -.013 .319

1 7

72.74 7

1.82 8

-.041 -.013 -17.499 17.196 -.013 .319

1 8

72.74 7

1.82 8

-.041 -.013 -18.499 18.196 -.013 .319

1 9

72.74 7

1.82 8

-.041 -.013 -19.499 19.196 -.013 .319

2 0

72.74 7

1.82 8

-.041 -.013 -20.499 20.196 -.013 .319

a. Method: Enter

b. Constant is included in the model.

c. Initial -2 Log Likelihood: 91.435

d. Estimation terminated at iteration number 20 because maximum iterations has been reached. Final solution cannot be found.

Model Summary

Step -2 Log likelihood

Cox & Snell R Square

Nagelkerke R Square

1 72.747a .247 .329

a. Estimation terminated at iteration number 20 because maximum iterations has been reached. Final solution cannot be found.

Hosmer and Lemeshow Test Step Chi-square df Sig.

Observed

Predicted

Integritas Laporan Keuangan

Percentage Correct perusahaan

optimis

perusahaan konservatif

Step 1 Integritas Laporan Keuangan

perusahaan optimis 24 10 70.6

perusahaan konservatif 5 27 84.4

Overall Percentage 77.3

a. The cut value is .500

Variables in the Equation

B S.E. Wald df Sig. Exp(B)

Step 1a _{Kepemilikan_Institusional -.041 .018 5.214 1 .022 .960}

Kepemilikan_Manajerial -.013 .016 .732 1 .392 .987

Komite_Audit -20.499 40193.019 .000 1 1.000 .000

Komisaris_Independen 20.196 23205.432 .000 1 .999 5.905E8

Kualitas_Kantor_Akuntan_Publik -.013 .587 .001 1 .982 .987

Audit_Tenure .319 .900 .126 1 .723 1.376

Constant 1.828 46410.908 .000 1 1.000 6.222

a. Variable(s) entered on step 1: Kepemilikan_Institusional, Kepemilikan_Manajerial, Komite_Audit, Komisaris_Independen, Kualitas_Kantor_Akuntan_Publik, Audit_Tenure.

_Con stant

Kepemilikan_ Institusional

Kepemilikan _Manajerial

Komite _Audit

Komisaris_I ndependen

Kualitas_Kantor_ Akuntan_Publik

Audit_ Tenure

St ep 1

Constant 1.00 0

.000 .000 -.866 -.500 .000 .000

Kepemilikan_Insti tusional

.000 1.000 .863 .000 .000 .027 -.057

Kepemilikan_Man ajerial

.000 .863 1.000 .000 .000 .107 -.073

Komite_Audit -.866

.000 .000 1.000 .000 .000 .000

Komisaris_Indepe nden

-.500

.000 .000 .000 1.000 .000 .000

Kualitas_Kantor_ Akuntan_Publik

.000 .027 .107 .000 .000 1.000 -.163

LAMPIRAN 4

Output Hasil Pengumpulan Data

Descriptive Statistics

N Minimum Maximum Mean Std. Deviation Kepemilikan Institusional 66 .00 92.01 31.7683 35.77051 Kepemilikan Manajerial 66 .00 98.18 44.7727 38.94629 Valid N (listwise) 66

Komite Audit

Frequency Percent Valid Percent

Cumulative Percent Valid perusahaan memiliki Komite

Audit

66 100.0 100.0 100.0

Komisaris Independen

Frequency Percent Valid Percent

Cumulative Percent Valid tidak memiliki Komisaris

Independen

3 4.5 4.5 4.5

memiliki Komisaris Independen 63 95.5 95.5 100.0

Total 66 100.0 100.0

Kualitas Kantor Akuntan Publik

Frequency Percent Valid Percent

Cumulative Percent Valid tidak menggunakan jasa the big 30 45.5 45.5 45.5

Audit Tenure

Frequency Percent Valid Percent

Cumulative Percent Valid perusahaan berpindah

menggunakan jasa KAP

7 10.6 10.6 10.6

perusahaan menggunakan jasa KAP yang sama

59 89.4 89.4 100.0

Total 66 100.0 100.0

Integritas Laporan Keuangan

Frequency Percent Valid Percent

Cumulative Percent Valid perusahaan optimis 34 51.5 51.5 51.5

perusahaan konservatif 32 48.5 48.5 100.0

Total 66 100.0 100.0

Iteration Historya,b,c

Iteration -2 Log likelihood

Coefficients Constant Step 0 1 91.435 -.061

2 91.435 -.061

a. Constant is included in the model. b. Initial -2 Log Likelihood: 91.435

c. Estimation terminated at iteration number 2 because parameter estimates changed by less than .001.

Iteration History Iterat ion -2 Log likeli hood Coefficients Cons tant Kepemilikan_In stitusional Kepemilikan_ Manajerial Komite_ Audit Komisaris_In dependen Kualitas_Kantor_Ak untan_Publik Audit_T enure St ep 1

1 74.01 6

1.46 9

-.034 -.010 -1.349 1.179 -.025 .252

2 73.08 9

1.80 0

-.040 -.013 -2.435 2.144 -.015 .315

3 72.86 8

1.82 8

-.041 -.013 -3.475 3.172 -.013 .319

4 72.79 1

1.82 8

-.041 -.013 -4.491 4.188 -.013 .319

5 72.76 3

1.82 8

-.041 -.013 -5.496 5.193 -.013 .319

6 72.75 3

1.82 8

-.041 -.013 -6.498 6.195 -.013 .319

7 72.74 9

1.82 8

-.041 -.013 -7.499 7.196 -.013 .319

8 72.74 7

1.82 8

-.041 -.013 -8.499 8.196 -.013 .319

9 72.74 7

1.82 8

-.041 -.013 -9.499 9.196 -.013 .319

1 0 72.74 7 1.82 8

-.041 -.013 -10.499 10.196 -.013 .319

1 1 72.74 7 1.82 8

-.041 -.013 -11.499 11.196 -.013 .319

1 5

72.74 7

1.82 8

-.041 -.013 -15.499 15.196 -.013 .319

1 6

72.74 7

1.82 8

-.041 -.013 -16.499 16.196 -.013 .319

1 7

72.74 7

1.82 8

-.041 -.013 -17.499 17.196 -.013 .319

1 8

72.74 7

1.82 8

-.041 -.013 -18.499 18.196 -.013 .319

1 9

72.74 7

1.82 8

-.041 -.013 -19.499 19.196 -.013 .319

2 0

72.74 7

1.82 8

-.041 -.013 -20.499 20.196 -.013 .319

a. Method: Enter

b. Constant is included in the model. c. Initial -2 Log Likelihood: 91.435

d. Estimation terminated at iteration number 20 because maximum iterations has been reached. Final solution cannot be found.

Model Summary

Step -2 Log likelihood

Cox & Snell R Square

Nagelkerke R Square

1 72.747a .247 .329

a. Estimation terminated at iteration number 20 because maximum iterations has been reached. Final solution cannot be found.

Hosmer and Lemeshow Test Step Chi-square df Sig.

Classification Table

Observed

Predicted Integritas Laporan Keuangan

Percentage Correct perusahaan

optimis

perusahaan konservatif Step 1 Integritas Laporan

Keuangan

perusahaan optimis 24 10 70.6 perusahaan konservatif 5 27 84.4

Overall Percentage 77.3

a. The cut value is .500

Variables in the Equation

B S.E. Wald df Sig. Exp(B) Step 1a _{Kepemilikan_Institusional -.041 .018 5.214 1 .022 .960}

Kepemilikan_Manajerial -.013 .016 .732 1 .392 .987 Komite_Audit -20.499 40193.019 .000 1 1.000 .000 Komisaris_Independen 20.196 23205.432 .000 1 .999 5.905E8 Kualitas_Kantor_Akuntan_Publik -.013 .587 .001 1 .982 .987 Audit_Tenure .319 .900 .126 1 .723 1.376 Constant 1.828 46410.908 .000 1 1.000 6.222 a. Variable(s) entered on step 1: Kepemilikan_Institusional, Kepemilikan_Manajerial, Komite_Audit, Komisaris_Independen, Kualitas_Kantor_Akuntan_Publik, Audit_Tenure.

Correlation Matrix

_Con

stant

Kepemilikan_ Institusional

Kepemilikan _Manajerial

Komite _Audit

Komisaris_I ndependen

Kualitas_Kantor_ Akuntan_Publik

Audit_ Tenure St

ep 1

Constant 1.00 0

.000 .000 -.866 -.500 .000 .000

Kepemilikan_Insti tusional

.000 1.000 .863 .000 .000 .027 -.057

Kepemilikan_Man ajerial

.000 .863 1.000 .000 .000 .107 -.073

Komite_Audit -.866

.000 .000 1.000 .000 .000 .000

Komisaris_Indepe nden

-.500

.000 .000 .000 1.000 .000 .000

Kualitas_Kantor_ Akuntan_Publik

.000 .027 .107 .000 .000 1.000 -.163