Pengaruh Kualitas Audit, Jenis Opini Audit, dan Ukuran Perusahaan Terhadap Audit Report Lag pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia (BEI)
LAMPIRAN
N
O
KODE
TAHU KUALIT
PERUSAHA N
AS
AN
AUDIT
1
ARNA
2012
1
2
AMFG
2012
1
3
ASII
2012
1
4
AUTO
2012
1
5
BRPT
2012
1
6
BUDI
2012
0
7
CEKA
2012
1
8
DLTA
2012
1
9
GGRM
2012
1
10
GJTL
2012
1
11
SMCB
2012
1
12
INAF
2012
0
13
INDF
2012
1
14
IMAS
2012
1
15
INDR
2012
1
16
INTP
2012
1
17
JPRS
2012
0
JENI TOTAL ASET
S
OPIN
I
AUDI
T
1
Rp937,360,000,00
0
1
Rp3,115,421,000,0
00
0
Rp90,274,000,000,
000
0
Rp8,881,642,000,0
00
1
Rp20,504,858,000,
000
1
Rp1,967,633,000,0
00
0
Rp850,470,000,00
0
0
Rp708,584,000,00
0
1
Rp41,509,325,000,
000
0
Rp10,371,567,000,
000
0
Rp10,437,249,000,
000
1
Rp733,960,000,00
0
0
Rp59,342,207,000,
000
0
Rp7,985,019,000,0
00
1
Rp6,653,020,000,0
00
1
Rp15,346,146,000,
000
1
Rp711,282,000,00
AUDIT
REPO
RT
LAG
64
84
55
51
82
82
63
82
87
81
31
84
70
115
70
59
82
Universitas Sumatera Utara
18
KLBF
2012
1
0
19
KIAS
2012
0
1
20
KRAS
2012
1
1
21
LMPI
2012
0
1
22
TCID
2012
1
1
23
MASA
2012
1
0
24
MLBI
2012
1
0
25
MYOR
2012
0
1
26
PICO
2012
0
1
27
SIPD
2012
0
0
28
SMSM
2012
0
1
29
STTP
2012
0
0
30
SULI
2012
1
0
31
TSPC
2012
0
1
32
TRST
2012
1
1
33
UNVR
2012
1
1
34
ARNA
2013
1
0
35
AMFG
2013
1
1
36
ASII
2013
1
1
37
AUTO
2013
1
0
38
BRPT
2013
1
1
39
BUDI
2013
0
0
0
Rp7,032,497,000,0
00
Rp1,266,122,000,0
00
Rp17,584,059,000,
000
Rp700,920,000,00
0
Rp1,047,238,000,0
00
Rp3,038,412,000,0
00
Rp1,137,082,000,0
00
Rp4,399,191,000,0
00
Rp894,616,000,00
0
Rp2,037,458,000,0
00
Rp1,067,103,000,0
00
Rp849,274,000,00
0
Rp1,955,536,000,0
00
Rp3,589,596,000,0
00
Rp2,029,558,000,0
00
Rp11,984,979,000,
000
Rp1,135,245,000,0
00
Rp3,539,393,000,0
00
Rp100,994,000,00
0,000
Rp12,617,678,000,
000
Rp18,002,299,000,
000
Rp2,123,285,000,0
00
67
77
77
74
61
84
61
77
84
87
80
96
105
82
70
70
65
88
55
51
81
82
Universitas Sumatera Utara
40
CEKA
2013
1
1
41
DLTA
2013
1
0
42
GGRM
2013
1
1
43
GJTL
2013
1
0
44
SMCB
2013
1
0
45
INAF
2013
0
0
46
INDF
2013
1
0
47
IMAS
2013
1
0
48
INDR
2013
1
1
49
INTP
2013
1
0
50
JPRS
2013
0
1
51
KLBF
2013
1
0
52
KIAS
2013
0
1
53
KRAS
2013
1
0
54
LMPI
2013
0
1
55
TCID
2013
1
1
56
MASA
2013
1
0
57
MLBI
2013
1
0
58
MYOR
2013
0
0
59
PICO
2013
0
1
60
SIPD
2013
0
0
61
SMSM
2013
0
0
62
STTP
2013
0
0
Rp823,361,000,00
0
Rp896,167,000,00
0
Rp50,770,251,000,
000
Rp11,554,143,000,
000
Rp10,950,501,000,
000
Rp1,114,902,000,0
00
Rp780,927,890,00
0,000
Rp12,913,942,000,
000
Rp8,796,268,000,0
00
Rp18,151,331,000,
000
Rp837,849,000,00
0
Rp8,274,554,000,0
00
Rp2,049,633,000,0
00
Rp2,398,079,000,0
00
Rp800,896,000,00
0
Rp1,130,865,000,0
00
Rp4,736,349,000,0
00
Rp1,220,813,000,0
00
Rp6,599,845,000,0
00
Rp821,400,000,00
0
Rp2,641,603,000,0
00
Rp1,136,858,000,0
00
Rp934,766,000,00
82
72
73
86
45
87
75
69
87
72
81
69
89
65
79
62
73
62
39
86
141
67
96
Universitas Sumatera Utara
63
SULI
2013
1
0
64
TSPC
2013
0
0
65
TRST
2013
1
0
66
UNVR
2013
1
0
67
ARNA
2014
1
1
68
AMFG
2014
1
1
69
ASII
2014
1
1
70
AUTO
2014
1
1
71
BRPT
2014
1
0
72
BUDI
2014
0
0
73
CEKA
2014
1
1
74
DLTA
2014
1
1
75
GGRM
2014
1
1
76
GJTL
2014
1
0
77
SMCB
2014
1
1
78
INAF
2014
0
0
79
INDF
2014
1
0
80
IMAS
2014
1
0
81
INDR
2014
1
1
82
INTP
2014
1
1
83
JPRS
2014
0
0
84
KLBF
2014
1
0
0
Rp1,695,019,000,0
00
Rp4,250,374,000,0
00
Rp2,132,450,000,0
00
Rp7,485,249,000,0
00
Rp1,259,175,000,0
00
Rp3,918,391,000,0
00
Rp110,029,000,00
0,000
Rp14,380,926,000,
000
Rp28,918,911,000,
000
Rp2,299,672,000,0
00
Rp1,027,693,000,0
00
Rp945,306,000,00
0
Rp58,220,600,000,
000
Rp12,869,793,000,
000
Rp12,168,517,000,
000
Rp1,188,619,000,0
00
Rp85,938,885,000,
000
Rp17,577,664,000,
000
Rp9,271,073,000,0
00
Rp22,755,160,000,
000
Rp998,606,000,00
0
Rp9,417,957,000,0
00
107
75
80
90
74
86
57
49
87
81
70
86
81
87
46
59
70
68
87
66
81
67
Universitas Sumatera Utara
85
KIAS
2014
0
1
86
KRAS
2014
1
0
87
LMPI
2014
0
1
88
TCID
2014
1
1
89
MASA
2014
1
0
90
MLBI
2014
1
1
91
MYOR
2014
0
1
92
PICO
2014
0
1
93
SIPD
2014
0
1
94
SMSM
2014
0
1
95
STTP
2014
0
1
96
SULI
2014
1
0
97
TSPC
2014
0
1
98
TRST
2014
1
0
99
UNVR
2014
1
1
Rp2,143,815,000,0
00
Rp2,561,917,000,0
00
Rp915,153,000,00
0
Rp1,261,572,000,0
00
Rp5,964,440,000,0
00
Rp1,152,048,000,0
00
Rp8,302,506,000,0
00
Rp994,616,000,00
0
Rp3,298,123,000,0
00
Rp1,418,103,000,0
00
Rp1,249,840,000,0
00
Rp1,428,799,000,0
00
Rp4,632,984,000,0
00
Rp2,247,012,000,0
00
Rp14,280,670,000,
000
118
71
79
64
74
76
87
86
149
67
86
109
74
70
84
Universitas Sumatera Utara
N
O
KODE
TAHU KUALIT
PERUSAHA N
AS
AN
AUDIT
1
ARNA
2012
1
2
AMFG
2012
1
3
ASII
2012
1
4
AUTO
2012
1
5
BRPT
2012
1
6
BUDI
2012
0
7
CEKA
2012
1
8
DLTA
2012
1
9
GGRM
2012
1
10
GJTL
2012
1
11
SMCB
2012
1
12
INAF
2012
0
13
INDF
2012
1
14
IMAS
2012
1
15
INDR
2012
1
16
INTP
2012
1
17
JPRS
2012
0
JENI TOTAL ASET
S
OPIN
I
AUDI
T
1
Rp937,360,000,00
0
1
Rp3,115,421,000,0
00
0
Rp90,274,000,000,
000
0
Rp8,881,642,000,0
00
1
Rp20,504,858,000,
000
1
Rp1,967,633,000,0
00
0
Rp850,470,000,00
0
0
Rp708,584,000,00
0
1
Rp41,509,325,000,
000
0
Rp10,371,567,000,
000
0
Rp10,437,249,000,
000
1
Rp733,960,000,00
0
0
Rp59,342,207,000,
000
0
Rp7,985,019,000,0
00
1
Rp6,653,020,000,0
00
1
Rp15,346,146,000,
000
1
Rp711,282,000,00
AUDIT
REPO
RT
LAG
64
84
55
51
82
82
63
82
87
81
31
84
70
115
70
59
82
Universitas Sumatera Utara
18
KLBF
2012
1
0
19
KIAS
2012
0
1
20
KRAS
2012
1
1
21
LMPI
2012
0
1
22
TCID
2012
1
1
23
MASA
2012
1
0
24
MLBI
2012
1
0
25
MYOR
2012
0
1
26
PICO
2012
0
1
27
SIPD
2012
0
0
28
SMSM
2012
0
1
29
STTP
2012
0
0
30
SULI
2012
1
0
31
TSPC
2012
0
1
32
TRST
2012
1
1
33
UNVR
2012
1
1
34
ARNA
2013
1
0
35
AMFG
2013
1
1
36
ASII
2013
1
1
37
AUTO
2013
1
0
38
BRPT
2013
1
1
39
BUDI
2013
0
0
0
Rp7,032,497,000,0
00
Rp1,266,122,000,0
00
Rp17,584,059,000,
000
Rp700,920,000,00
0
Rp1,047,238,000,0
00
Rp3,038,412,000,0
00
Rp1,137,082,000,0
00
Rp4,399,191,000,0
00
Rp894,616,000,00
0
Rp2,037,458,000,0
00
Rp1,067,103,000,0
00
Rp849,274,000,00
0
Rp1,955,536,000,0
00
Rp3,589,596,000,0
00
Rp2,029,558,000,0
00
Rp11,984,979,000,
000
Rp1,135,245,000,0
00
Rp3,539,393,000,0
00
Rp100,994,000,00
0,000
Rp12,617,678,000,
000
Rp18,002,299,000,
000
Rp2,123,285,000,0
00
67
77
77
74
61
84
61
77
84
87
80
96
105
82
70
70
65
88
55
51
81
82
Universitas Sumatera Utara
40
CEKA
2013
1
1
41
DLTA
2013
1
0
42
GGRM
2013
1
1
43
GJTL
2013
1
0
44
SMCB
2013
1
0
45
INAF
2013
0
0
46
INDF
2013
1
0
47
IMAS
2013
1
0
48
INDR
2013
1
1
49
INTP
2013
1
0
50
JPRS
2013
0
1
51
KLBF
2013
1
0
52
KIAS
2013
0
1
53
KRAS
2013
1
0
54
LMPI
2013
0
1
55
TCID
2013
1
1
56
MASA
2013
1
0
57
MLBI
2013
1
0
58
MYOR
2013
0
0
59
PICO
2013
0
1
60
SIPD
2013
0
0
61
SMSM
2013
0
0
62
STTP
2013
0
0
Rp823,361,000,00
0
Rp896,167,000,00
0
Rp50,770,251,000,
000
Rp11,554,143,000,
000
Rp10,950,501,000,
000
Rp1,114,902,000,0
00
Rp780,927,890,00
0,000
Rp12,913,942,000,
000
Rp8,796,268,000,0
00
Rp18,151,331,000,
000
Rp837,849,000,00
0
Rp8,274,554,000,0
00
Rp2,049,633,000,0
00
Rp2,398,079,000,0
00
Rp800,896,000,00
0
Rp1,130,865,000,0
00
Rp4,736,349,000,0
00
Rp1,220,813,000,0
00
Rp6,599,845,000,0
00
Rp821,400,000,00
0
Rp2,641,603,000,0
00
Rp1,136,858,000,0
00
Rp934,766,000,00
82
72
73
86
45
87
75
69
87
72
81
69
89
65
79
62
73
62
39
86
141
67
96
Universitas Sumatera Utara
63
SULI
2013
1
0
64
TSPC
2013
0
0
65
TRST
2013
1
0
66
UNVR
2013
1
0
67
ARNA
2014
1
1
68
AMFG
2014
1
1
69
ASII
2014
1
1
70
AUTO
2014
1
1
71
BRPT
2014
1
0
72
BUDI
2014
0
0
73
CEKA
2014
1
1
74
DLTA
2014
1
1
75
GGRM
2014
1
1
76
GJTL
2014
1
0
77
SMCB
2014
1
1
78
INAF
2014
0
0
79
INDF
2014
1
0
80
IMAS
2014
1
0
81
INDR
2014
1
1
82
INTP
2014
1
1
83
JPRS
2014
0
0
84
KLBF
2014
1
0
0
Rp1,695,019,000,0
00
Rp4,250,374,000,0
00
Rp2,132,450,000,0
00
Rp7,485,249,000,0
00
Rp1,259,175,000,0
00
Rp3,918,391,000,0
00
Rp110,029,000,00
0,000
Rp14,380,926,000,
000
Rp28,918,911,000,
000
Rp2,299,672,000,0
00
Rp1,027,693,000,0
00
Rp945,306,000,00
0
Rp58,220,600,000,
000
Rp12,869,793,000,
000
Rp12,168,517,000,
000
Rp1,188,619,000,0
00
Rp85,938,885,000,
000
Rp17,577,664,000,
000
Rp9,271,073,000,0
00
Rp22,755,160,000,
000
Rp998,606,000,00
0
Rp9,417,957,000,0
00
107
75
80
90
74
86
57
49
87
81
70
86
81
87
46
59
70
68
87
66
81
67
Universitas Sumatera Utara
85
KIAS
2014
0
1
86
KRAS
2014
1
0
87
LMPI
2014
0
1
88
TCID
2014
1
1
89
MASA
2014
1
0
90
MLBI
2014
1
1
91
MYOR
2014
0
1
92
PICO
2014
0
1
93
SIPD
2014
0
1
94
SMSM
2014
0
1
95
STTP
2014
0
1
96
SULI
2014
1
0
97
TSPC
2014
0
1
98
TRST
2014
1
0
99
UNVR
2014
1
1
Rp2,143,815,000,0
00
Rp2,561,917,000,0
00
Rp915,153,000,00
0
Rp1,261,572,000,0
00
Rp5,964,440,000,0
00
Rp1,152,048,000,0
00
Rp8,302,506,000,0
00
Rp994,616,000,00
0
Rp3,298,123,000,0
00
Rp1,418,103,000,0
00
Rp1,249,840,000,0
00
Rp1,428,799,000,0
00
Rp4,632,984,000,0
00
Rp2,247,012,000,0
00
Rp14,280,670,000,
000
118
71
79
64
74
76
87
86
149
67
86
109
74
70
84
Universitas Sumatera Utara