B. Industri Keramik, Porselen dan Kaca - Pengaruh Kualitas Audit dan Auditor Tenure terhadap Earnings Management pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

  LAMPIRAN Lampiran 1 Daftar Populasi dan Sampel Perusahaan Manufaktur Tahun 2010-2013 No Nama Perusahaan Kriteria Sampel

  D. Industri Makanan dan Minuman 1. Akasha Wira International Tbk.

  √ √ √ √ √ √ Sampel 5 8. Multi Prima Sejahtera Tbk.

  √ √ √ √ x 9. Multistrada Arah Sarana Tbk. √ √ √ x 10. Nipress Tbk. √ √ √ √ √ √

  Sampel 6

  11 Prima Alloy Steel Universal Tbk.

  √ √ √ √ √ √ Sampel 7 12. Selamat Sempurna Tbk.

  √ √ √ √ √ √ Sampel 8

  √ √ √ √ √ √ Sampel 9 2. Cahaya Wilmar Kalbar Tbk.

  Indomobil Sukses Internasional Tbk.

  √ √ √ √ √ √ Sampel 10 3. Davomas Abadi Tbk.

  √ √ √ √ √ x

  4. Delta Djakarta Tbk.

  √ √ √ √ √ √ Sampel 11 5.

  Indofood CBP Sukses Makmur Tbk.

  √ √ √ √ √ √

  √ √ √ √ √ √ Sampel 4 7. Indospring Tbk.

  √ √ √ √ x 5. Indo Kordsa Tbk. √ √ √ √ x 6.

  

1

  √ √ x 3. Semen Indonesia (Persero) Tbk. √ √ x

  2

  3

  4

  5

  6 A. Industri Semen 1. Holcim Indonesia Tbk.

  √ √ x 2. Indocement Tunggal Prakarsa Tbk.

  B. Industri Keramik, Porselen dan Kaca 1. Arwana Citramulia Tbk.

  √ √ √ √ √ √ Sampel 3 4. Goodyear Indonesia Tbk.

  √ √ x 2. Intikeramik Alamasri Industri Tbk.

  √ √ x 3. Asahimas Flat Glass Tbk. √ √ x 4. Keramika Indonesia Assosiasi Tbk.

  √ √ x 5. Mulia Industrindo Tbk. √ √ x 6. Surya Toto Indonesia Tbk. √ √ x

  C. Industri Otomotif dan Komponen 1. Astra International Tbk.

  √ √ √ √ √ √ Sampel 1 2. Astra Otoparts Tbk.

  √ √ √ √ √ √ Sampel 2 3. Gajah Tunggal Tbk.

  Sampel 12

  (Lanjutan lampiran 1) 6. Indofood Sukses Makmur Tbk.

  16. Tembaga Mulia Semanan Tbk.

  10. Lion Metal Works Tbk.

  √ √ √ √ √ √ Sampel 23 11. Lionmesh Prima Tbk. √ √ √ √ √ √ Sampel 24 12. Pelangi Indah Canindo Tbk. √ √ √ √ √ √ Sampel 25 13. Pelat Timah Nusantara Tbk. √ √ √ √ √ x

  14. Saranacentral Bajatama Tbk.

  √ √ √ x

  15. Steel Pipe Industry of Indonesia Tbk.

  √ √ √ √ √ x

  √ √ √ √ x

  8. Jaya Pari Steel Tbk.

  F. Industri Kimia 1. Barito Pacific Tbk.

  √ √ √ x 2. Budi Acid Jaya Tbk. √ √ √ x 3.

  Chandra Asri Petrochemical Tbk.

  √ √ √ √ x 4. Duta Pertiwi Nusantara Tbk. √ √ √ x 5. Ekadharma International Tbk. √ √ √ √ √ x

  6. Eterindo Wahanatama Tbk.

  √ √ √ √ √ x

  7. Indo Acidatama Tbk.

  √ √ √ x 9. Krakatau Steel (Persero) Tbk. √ √ √ √ √ x

  √ √ √ √ √ √ Sampel 22 7. Jakarta Kyoei Steel Works Tbk. √ √ √ √ √ x

  √ √ √ √ √ √ Sampel 13 7. Mayora Indah Tbk.

  √ √ √ √ √ √ Sampel 16 13. Siantar Top Tbk.

  √ √ √ √ √ x

  8. Multi Bintang Indonesia Tbk.

  √ √ √ √ √ √ Sampel 14 9. Nippon Indosari Corpindo Tbk.

  √ √ √ √ √ √ Sampel 15 10. Prasidha Aneka Niaga Tbk.

  √ √ √ x 11. Sekar Bumi Tbk. √ √ √ √ √ x

  12. Sekar Laut Tbk.

  √ √ √ √ √ √ Sampel 17 14. Tiga Pilar Sejahtera Food Tbk.

  6. Indal Aluminium Industry Tbk.

  √ √ √ √ √ √ Sampel 18

  15. Tri Banyan Tirta Tbk. x 16.

  Ultrajaya Milk Industry & Trading Co. Tbk.

  √ √ √ √ √ √ Sampel 19

  E. Industri Logam dan sejenisnya 1. Alakasa Industrindo Tbk.

  √ √ √ x 2. Alumindo Light Metal Industry Tbk.

  √ √ √ √ √ √ Sampel 20 3. Betonjaya Manunggal Tbk. √ √ √ √ √ √ Sampel 21 4. Citra Tubindo Tbk. √ √ √ √ x 5. Gunawan Dianjaya Steel Tbk. √ √ √ √ √ x

  √ √ √ √ √ √ Sampel 26

  (Lanjutan lampiran 1) 8 Intanwijaya Internasional Tbk.

  √ √ √ √ √ x

  √ √ x 2. JAPFA Comfeed Indonesia Tbk. √ √ x 3. Malindo Feedmill Tbk. √ √ x 4. Sierad Produce Tbk. √ √ x I.

  Industri Kayu dan pengolahannya 1. Sumalindo Lestari Jaya Tbk.

  √ √ x 2. Tirta Mahakam Resources Tbk. √ √ x

  J. Industri Pulp dan Kertas

  1. Alkindo Naratama Tbk x 2. Fajar Surya Wisesa Tbk.

  √ √ √ x 3. Kertas Basuki Rachmat Indonesia Tbk.

  4. Indah Kiat Pulp & Paper Tbk.

  H. Industri Pakan Ternak 1.

  √ √ √ √ x 5. Pabrik Kertas Tjiwi Kimia Tbk. √ √ √ √ x 6. Suparma Tbk. √ √ √ √ √ x

  7. Surabaya Agung Industri Pulp & Kertas Tbk.

  √ √ √ √ √ x

  8. Toba Pulp Lestari Tbk.

  √ √ √ √ x

  K. Industri Tekstil dan Garment 1. Apac Citra Centertex Tbk.

  Charoen Pokphand Indonesia Tbk.

  Sampel 29

  √ √ √ x 9. Sorini Agro Asia Corporindo Tbk.

  4. Berlina Tbk.

  √ √ √ x 10. Unggul Indah Cahaya Tbk. √ √ √ √ √ x

  G. Industri Plastik dan Kemasan 1. Alam Karya Unggul Tbk.

  √ √ √ x 2. Argha Karya Prima Industry Tbk.

  √ √ √ √ √ x

  3. Asiaplast Industries Tbk.

  √ √ √ √ √ x

  √ √ √ x 5. Indopoly Swakarsa Industry Tbk.

  √ √ √ √ √ √

  √ √ √ √ x 6. Champion Pacific Indonesia Tbk.

  √ √ √ √ √ √ Sampel 27 7. Sekawan Intipratama Tbk.

  √ √ √ x 8. Siwani Makmur Tbk. √ √ √ √ √ x

  9. Lotte Chemical Titan Tbk.

  √ √ √ √ √ x

  10. Trias Sentosa Tbk.

  √ √ √ √ √ √ Sampel 28 11. Yanaprima Hastapersada Tbk.

  √ √ √ x

  (Lanjutan lampiran 1) 2. Argo Pantes Tbk.

  √ √ √ √ x 15. Ricky Putra Globalindo Tbk. √ √ √ √ √

  N. Industri Elektronika 1. Voksel Electric Tbk.

  √ √ x

  √ x 2. Jembo Cable Company Tbk. √ √ x 3. Kabelindo Murni Tbk. √ √ x 4. KMI Wire and Cable Tbk. √ √ x 5. Sumi Indo Kabel Tbk. √ √ x 6. Supreme Cable Manufacturing & Commerce Tbk.

  M. Industri Kabel 1. Surya Intrindo Makmur Tbk.

  √ √ x 2. Sepatu Bata Tbk. √ √ x

  Primarindo Asia Infrastructure Tbk.

  L. Industri Alas Kaki 1.

  √ √ √ x 18. Tifico Fiber Indonesia Tbk. √ √ √ √ x 19. Aqua Golden Misisippi Tbk. √ x 20. Unitex Tbk. √ √ √ x

  √ x 17. Sunson Textile Manufacturer Tbk.

  √ Sampel 31 16. Dynaplast Tbk.

  √ x 13. Panasia Indo Resources Tbk. √ √ √ x 14. Polychem Indonesia Tbk.

  √ √ √ √ √ x

  Sampel 30 11. Pan Brothers Tbk. √ √ √ √ x 12. Panasia Filament Inti Tbk.

  √ √ √ √ x 10. Nusantara Inti Corpora Tbk. √ √ √ √ √ √

  8. ICTSI Jasa Prima Tbk. x 9. Indo-Rama Synthetics Tbk.

  √ √ √ √ x 7. Ever Shine Textile Industry Tbk. √ √ √ √ √ x

  6. Eratex Djaja Tbk.

  √ √ √ √ √ x

  √ √ √ x 5. Century Textile Industry (Seri B) Tbk.

  4. Century Textile Industry (PS) Tbk.

  √ √ √ √ √ x

  3. Asia Pacific Fibers Tbk.

  √ √ x

  (Lanjutan lampiran 1) 2. Sat Nusapersada Tbk.

  √ √ √ x 8. Taisho Pharmaceutical Indonesia Tbk.

  √ √ x 2. Kedawung Setia Industrial Tbk. √ √ x 3. Langgeng Makmur Industri Tbk. √ √ x 4. Sumber Energi Andalan Tbk. √ √ x

  R. Industri Peralatan Rumah Tangga 1. Kedaung Indah Can Tbk.

  √ √ x 2. Martina Berto Tbk. √ √ x 3. Mustika Ratu Tbk. √ √ x 4. Unilever Indonesia Tbk. √ √ x

  Q. Industri Kosmetik dan Barang Keperluan Rumah Tangga 1. Mandom Indonesia Tbk.

  √ √ √ √ √ x 10. Tempo Scan Pacific Tbk. √ √ √ √ √ √ Sampel 36

  √ √ √ √ √ x 9. Taisho Pharmaceutical Indonesia (PS) Tbk.

  Merck Sharp Dohme Pharma Tbk.

  √ √ x

  √ √ √ x 3. Kalbe Farma Tbk. √ √ √ √ √ √ Sampel 33 4. Kimia Farma (Persero) Tbk. √ √ √ √ √ √ Sampel 34 5. Merck Tbk. √ √ √ √ √ x 6. Pyridam Farma Tbk. √ √ √ √ √ √ Sampel 35 7.

  2. Indofarma (Persero) Tbk ^.

  √ √ √ √ √ √ Sampel 32

  X P. Industri Farmasi 1. Darya-Varia Laboratoria Tbk.

  √ √ x 2. Gudang Garam Tbk. √ √ x 3. HM Sampoerna Tbk. √ √ x 4. Wismilak Inti Makmur Tbk.

  Bentoel Internasional Investama Tbk.

  O. Industri Rokok 1.

  Sumber:(diakses 20 Oktober 2014)

  DATA PENELITIAN Lampiran 2 Kualitas Audit (diproksikan dengan Ukuran KAP) pada Perusahaan Sampel No Kode Kualitas Audit 2010 2011 2012 2013

  Muhaemin) (Budiman,

  1 (Purwantono,

  Suherman & Surja)

  1 (Purwantono,

  Suherman & Surja)

  5 INDS (Supoyo, Sutjahjo,

  Subyantara & Rekan)

  (Supoyo, Sutjahjo,

  Subyantara & Rekan)

  (Tanubrata Sutanto Fahmi

  & Rekan) (Tanubrata

  Sutanto Fahmi & Rekan)

  6 NIPS (KAP

  Wawan, Pamudji &

  1 (Purwantono,

  Rekan) (Budiman,

  Wawan, Pamudji &

  Rekan) (Supoyo, Sutjahjo,

  Subyantara & Rekan)

  7 PRAS (Bismar,

  Muntalib & Yunus)

  (Paul Hadiwinata,

  Hidajat, Arsono, Ade

  Fatma & Rekan)

  (Paul Hadiwinata,

  Hidajat, Arsono, Ade

  Fatma & Rekan)

  (Krisnan, Busroni,

  Suherman & Surja)

  Suherman & Surja)

  1 ASII

  Wibisana & Rekan)

  1 (Tanudiredja,

  Wibisana & Rekan)

  1 (Tanudiredja,

  Wibisana & Rekan)

  1 (Tanudiredja,

  Wibisana & Rekan)

  1 (Tanudiredja,

  Wibisana & Rekan)

  2 AUTO

  1 (Tanudiredja,

  Wibisana & Rekan)

  1 (Tanudiredja,

  1 (Tanudiredja,

  1 (Purwantono,

  Wibisana & Rekan)

  1 (Tanudiredja,

  Wibisana & Rekan)

  3 GJTL

  1 (Osman Bing

  Satrio & Rekan)

  1 (Osman Bing

  Satrio & Rekan)

  1 (Osman Bing

  Satrio & Eny)

  1 (Osman Bing

  Satrio & Eny)

  4 IMAS

  Archsin & Alamsyah)

  (Lanjutan Lampiran 2)

  1 (Tanudiredja,

  Suherman & Surja)

  1 (Purwantono,

  Suherman & Surja)

  1 (Purwantono,

  15 ROTI

  Widjaja)

  1 (Siddharta&

  Wibisana & Rekan)

  Widjaja)

  Suherman & Surja)

  1 (Siddharta&

  Widjaja)

  1 (Siddharta&

  14 MLBI

  Suherman & Surja)

  1 (Purwantono,

  Suherman & Surja)

  1 (Purwantono,

  Suherman & Surja)

  1 (Purwantono,

  1 (Purwantono,

  Suherman & Surja)

  Hadiwinata, Hidajat,

  & Rekan) (Hadori

  (Hadori Sugiarto Adi

  Sugiarto Adi & Rekan)

  Saptoto) (Hadori

  Amir Jusuf, Mawar &

  17 STTP (Aryanto,

  Rekan)

  Arsono, Ade Fatma &

  Rekan) (Paul

  Suherman & Surja)

  Arsono, Ade Fatma &

  Hadiwinata, Hidajat,

  Rekan) (Paul

  Arsono, Ade Fatma &

  Hadiwinata, Hidajat,

  Rekan) (Paul

  Arsono, Ade Fatma &

  Hadiwinata, Hidajat,

  16 SKLT (Paul

  1 (Purwantono,

  1 (Purwantono,

  8 SMSM (Tjahjadi,

  Rekan) (Johan

  1 (Purwantono,

  Suherman & Surja)

  1 (Purwantono,

  10 CEKA

  Rekan)

  Malonda Mustika &

  Rekan) (Johan

  Malonda Mustika &

  Malonda Mustika &

  1 (Purwantono,

  Rekan) (Johan

  Malonda Mustika &

  9 ADES (Johan

  Suherman & Surja)

  1 (Purwantono,

  , Pradhono & Chandra)

  Chandra) (Teramihardja

  (Teramihardja, Pradhono &

  Pradhono & Teramihardja)

  Suherman & Surja)

  Suherman & Surja)

  13 INDF

  12 ICBP

  Suherman & Surja)

  1 (Purwantono,

  Suherman & Surja)

  1 (Purwantono,

  Suherman & Surja)

  1 (Purwantono,

  Suherman & Surja)

  1 (Purwantono,

  Satrio & Eny)

  1 (Purwantono,

  1 (Osman Bing

  Satrio & Eny)

  1 (Osman Bing

  Satrio & Rekan)

  1 (Osman Bing

  Satrio & Rekan)

  1 (Osman Bing

  11 DLTA

  Suherman & Surja)

  Sugiarto Adi & Rekan)

  (Lanjutan Lampiran 2)

  18 AISA (Aryanto, (Aryanto, (Aryanto, (Aryanto,

  Amir Jusuf, Amir Jusuf, Amir Jusuf, Amir Jusuf, Mawar & Mawar & Mawar & Mawar &

  Saptoto) Saptoto) Saptoto) Saptoto)

  19 ULTJ (Koesbandijah (Koesbandijah (Bambang (Tanubrata , Beddy Samsi , Beddy Samsi Budi Tresno) Sutanto Fahmi

  & Setiasih) & Setiasih) & Rekan)

  20 ALMI (Paul (Paul (Paul (Paul

  Hadiwinata, Hadiwinata, Hadiwinata, Hadiwinata, Hidajat, Hidajat, Hidajat, Hidajat,

  Arsono, Ade Arsono, Ade Arsono, Ade Arsono, Ade Fatma & Fatma & Fatma & Fatma &

  Rekan) Rekan) Rekan) Rekan)

  21 BTON (Aryanto, (Aryanto, (Aryanto, (Aryanto,

  Amir Jusuf, Amir Jusuf, Amir Jusuf, Amir Jusuf, Mawar & Mawar & Mawar & Mawar &

  Saptoto) Saptoto) Saptoto) Saptoto)

  22 INAI (Paul (Paul (Paul (Paul

  Hadiwinata, Hadiwinata, Hadiwinata, Hadiwinata, Hidajat, Hidajat, Hidajat, Hidajat,

  Arsono, Ade Arsono, Ade Arsono, Ade Arsono, Ade Fatma & Fatma & Fatma & Fatma &

  Rekan) Rekan) Rekan) Rekan)

  23 LION (Kosasih, (Kosasih, (Kosasih, (Kosasih,

  Nurdiyaman, Nurdiyaman, Nurdiyaman, Nurdiyaman, Tjahjo & Tjahjo & Tjahjo & Tjahjo &

  Rekan) Rekan) Rekan) Rekan)

  24 LMSH (Kosasih, (Kosasih, (Kosasih, (Kosasih,

  Nurdiyaman, Nurdiyaman, Nurdiyaman, Nurdiyaman, Tjahjo & Tjahjo & Tjahjo & Tjahjo &

  Rekan) Rekan) Rekan) Rekan)

  25 PICO (Doli, (Achmad, (Griselda, (Griselda,

  Bambang, Rasyid Wisnu & Wisnu & Sudarmadji & Hisbullah & Arum) Arum)

  Dadang) Jerry)

  (Lanjutan Lampiran 2)

  26 SRSN (Aryanto, (Aryanto, (Aryanto, (Aryanto,

  Amir Jusuf, Amir Jusuf, Amir Jusuf, Amir Jusuf, Mawar & Mawar & Mawar & Mawar &

  Saptoto) Saptoto) Saptoto) Saptoto)

  27 IGAR (Aryanto, (Aryanto, (Aryanto, (Aryanto,

  Amir Jusuf, Amir Jusuf, Amir Jusuf, Amir Jusuf, Mawar & Mawar & Mawar & Mawar &

  Saptoto) Saptoto) Saptoto) Saptoto)

  28 TRST

  1

  1

  1

  1 (Purwantono, (Purwantono, (Purwantono, (Purwantono,

  Suherman & Suherman & Suherman & Suherman & Surja) Surja) Surja) Surja)

  29 YPAS (Tjahjadi, (Teramihardja, (Teramihardja (Teramihardja

  Pradohono & Pradhono , Pradhono , Pradhono Teramihardja) &Chandra) &Chandra) &Chandra)

  30 UNIT (Muhammad (Drs. Imam (Drs. Imam (Drs. Imam

  Sofwan & Syafei & Syafei & Syafei & Rekan) Rekan) Rekan) Rekan)

  31 RICY (Joachim (Joachim (Joachim (Joachim

  Sulityo & Sulityo & Sulityo & Poltak Lian Rekan) Rekan) Rekan) Michell &

  Rekan)

  32 DVLA

  1

  1

  1

  1 (Purwantono, (Purwantono, (Purwantono, (Purwantono,

  Suherman & Suherman & Suherman & Suherman & Surja) Surja) Surja) Surja)

  33 KLBF

  1

  1

  1

  1 (Purwantono, (Purwantono, (Purwantono, (Purwantono,

  Suherman & Suherman & Suherman & Suherman & Surja) Surja) Surja) Surja)

  34 KAEF (Hendrawinata (Hendrawinata (Hendrawinata (Hendrawinata

  Gani & Eddy & Eddy & Eddy & Hidayat) Siddharta) Siddharta) Siddharta)

  35 PYFA (Tanubrata (Tanubrata (Tanubrata (Tanubrata

  Sutanto Fahmi Sutanto Fahmi Sutanto Fahmi Sutanto Fahmi & Rekan) & Rekan) & Rekan) & Rekan)

  (Lanjutan Lampiran 2)

  36 TSPC (Tanubrata

  Sutanto Fahmi & Rekan)

  (Tanubrata Sutanto Fahmi

  & Rekan) (Tanubrata

  Sutanto Fahmi & Rekan)

  (Tanubrata Sutanto Fahmi

  & Rekan)

  (Lanjutan Lampiran 2) Kualitas Audit (diproksikan dengan Auditor Spesialisasi Industri) pada Perusahaan Sampel Kualitas Audit No Kode 2010 2011 2012 2013

  ASII 1 (80,9%) 1 (81,5%) 1(80,7%) 1(79,3%)

  1 AUTO 0 (4%) 0 (3,7%) 0 (3,93%) 0(4,67%)

  2 GJTL 0 (7,43%) 0(6,14%) 0(5,69%) 0(5,69%)

  3 IMAS 4 0 (5,7%) 0(6,87%) 0(7,78%) 0(8,27%)

  INDS 0 (0,5%) 0 (0,60%) 0 (0,73%) 0(0,81%)

  5 NIPS 0 (0,24%) 0 (0,23%) 0 (0,23%) 0 (0,29%)

  6 PRAS 0 (0,33% 0 (0,29%) 0 (0,25%) 0 (0,25%)

  7 SMSM 0 (0,60%) 0 (0,63%) 0 (0,63%) 0 (0,38%)

  8 ADES 0 (0,47%) 0 (0,39%) 0 (0,43%) 0 (0,38)

  9 CEKA 0 (1,23%) 0 (1,03%) 0 (1,14%) 0 (0,93)

  10 DLTA 0 (1,02%) 0 (0,87%) 0 (0,83%) 0 (0,75)

  11 ICBP 1 (19,3%) 1 (19,13%) 1 (19,6%) 1 (18,5%)

  12 INDF 1 (68,49%) 1 (67,36%) 1 (66,36%) 1 (67,93%)

  13 MLBI 0 (1,64%) 0 (1,53%) 0 (1,28%) 0 (1,55%)

  14 ROTI 0 (0,82%) 0(0,95%) 0 (1,34%) 0 (1,58%)

  15 SKLT 0 (0,28%) 0 (0,26%) 0 (0,27%) 0 (0,26%)

  16 STTP 0 (0,94%) 0 (1,17%) 0 (1,39%) 0 (1,27%)

  17 AISA 0 (2,8%) 0 (4,51%) 0 (4,32%) 0 (4,36%)

  18 ULTJ 0 (2,9%) 0 (2,73%) 0 (2,70%) 0 (2,44%)

  19 ALMI 1 (51,24%) 1 (51,47%) 1 (49,57%) 1 (55,3%)

  20 BTON 0 (3,05%) 0 (3,41%) 0 (0,82%) 0 (0,355%)

  21 INAI 1 (13,25%) 1 (15,63%) 1 (16,13%) 1 (15,45%)

  22 LION 0 (10,35%) 0 (10,51%) 0 (11,42%) 0 (10,06%)

  23 LMSH 0 (2,66%) 0 (2,81%) 0 (3,38%) 0 (2,85%)

  24 PICO 1 (19,43%) 1 (16,14%) 1 (15,66%) 0 (12,53%)

  25 SRSN 1 (100%) 1 (100%) 1 (100%) 1 (100%)

  26 IGAR 0 (13, 47 %) 0 (13,11%) 0 (10,02%) 0 (7,51%)

  27 TRST 28 1 (78,72%) 1 (78,64%) 1 (70,25%) 1 (77,83%) YPAS 0 (7,79) 0 (8,24%) 1 (19,71%) 0 (14,65%)

  29 UNIT 1 (33,55%) 1 (31,18%) 1 (31,07%) 1 (29,26%)

  30 RICY 1 (66,44%) 1 (67,81%) 1 (68,92%) 1 (70,73%)

  31

  (Lanjutan Lampiran 2)

  DVLA 0 (6,45%) 0 (5,88%) 0 (6,18%) 0 (5,78%)

  32 KLBF 1 (53,13%) 1 (52,48%) 1 (54,19%) 1 (55,03%)

  33 KAEF 0 (12,52%) 0 (11,38%) 0 (11,94%) 0 (12,02%)

  34 PYFA 0 (0,76%) 0 (0,86%) 0 (1,81%) 0 (0,85%)

  35 TSPC 1 (27,13%) 1 (29,38%) 1 (26,66%) 1 (26,30%)

  36

  (Lanjutan Lampiran 2) Auditor Tenure pada Perusahaan Sampel

  1 (Drs. Budiman Soedarno, Ak)

  1 (Arsono

  Pakpahan, Ak, MM, CPA)

  1 (Drs. Yunus

  7 PRAS

  CPA)

  Subyantara, Ak, MM,

  1 (Drs. Agus

  Soedarno, Ak)

  1 (Arsono

  1 (Drs. Budiman

  SE, Ak, M.Ak, CPA)

  1 (Muhaemin,

  6 NIPS

  CA, MAPPI (Cert))

  Sutanto, SE, MM, CPA,

  1 (Drs. Wawat

  Laksmana, CPA)

  Laksmana, CPA)

  1 (Drs. Wawat

  9 ADES

  1 (H. Fuad

  Hasan, Ak)

  1 (H. Fuad

  Hasan, Ak)

  1 (H. Fuad

  Mustika Karta, CPA)

  1 (Kiman

  1 (Sinarta)

  1 (DR. M. Achsin, SE,

  1 (Pradhono)

  Teramihardja, SE, Ak, BAP)

  1 (Fitradewata

  Teramihardja, SE, Ak, BAP)

  1 (Fitradewata

  8 SMSM

  MM., M.Kn., Dev Ak., CPA)

  Sutanto, SE, MM, CPA)

  CPA)

  No Kode Kualitas Audit 2010 2011 2012 2013

  Tanudiredja, CPA)

  Tanudiredja, CPA)

  1 (Irhoan

  Elimin, CPA)

  1 (Ade Setiawan

  Elimin, CPA)

  1 (Ade Setiawan

  2 AUTO

  1 (Irhoan

  Elimin, CPA)

  Tanudiredja, CPA)

  1 (Irhoan

  SE., Ak., CPA)

  1 (Eddy Rints,

  SE., Ak., CPA)

  1 (Eddy Rints,

  1 ASII

  1 (Ade Setiawan

  3 GJTL

  Subyantara, Ak, M.M,

  Purwanto) (Agung

  1 (Drs. Agus

  CPA)

  Subyantara, Ak, MM,

  1 (Drs. Agus

  5 INDS

  Purwanto)

  Purwanto) (Agung

  Purwanto) (Agung

  1 (Alvin

  4 IMAS (Agung

  Harianto, SE)

  1 (Bing

  Harianto, SE)

  1 (Bing

  Harianto, SE)

  1 (Bing

  Ismanto, SE)

  Hasan, CPA)

  (Lanjutan Lampiran 2)

  1 (Drs. Jimmy

  Wahyudiyanto)

  Wahyudiyanto) (Didik

  Wahyudiyanto) (Didik

  Wahyudiyanto) (Didik

  18 AISA (Didik

  Wibowo, CPA)

  1 (Wahyu

  Wibowo, CPA)

  1 (Wahyu

  Jansen Ak., CPA)

  Pramuwati)

  1 (Drs. H. Beddy

  1 (Endang

  17 STTP

  CPA)

  1 (Arief Setyadi,

  CPA)

  1 (Handriono,

  CPA)

  1 (Handriono,

  CPA)

  1 (Handriono,

  19 ULTJ

  R. Samsi, Ak, CPA)

  Chendana, CPA)

  CPA)

  1 (Endang

  Wahyudiyanto)

  1 (Didik

  Pramuwati)

  1 (Endang

  Pramuwati)

  1 (Endang

  21 BTON

  CPA)

  1 (Arief Setyadi,

  1 (Handriono,

  1 (Drs. H. Beddy

  CPA)

  1 (Handriono,

  CPA)

  1 (Handriono,

  20 ALMI

  Budi Tresno)

  1 (Bambang

  Budi Tresno)

  1 (Bambang

  R. Samsi, Ak, CPA)

  16 SKLT

  1 (Feniwati

  10 CEKA

  1 (Parlindungan

  Purwantono)

  1 (Drs. Hari

  Purwantono)

  1 (Drs. Hari

  Komala Widjaja)

  1 (Indrajuwana

  12 ICBP

  1 (Henri Arifian)

  1 (Henri Arifian)

  Siahaan)

  Siahaan)

  Sungkoro, CPA)

  1 (Parlindungan

  11 DLTA

  Setiadi)

  1 (Hermawan

  Purwanto)

  1 (Agung

  Purwanto)

  1 (Agung

  Purwanto)

  1 (Agung

  1 (Drs. David

  13 INDF

  Chendana, CPA)

  1 (Lok Bud ianto, SE, Ak.

  1 (Feniwati

  Sungkoro, CPA)

  1 (Drs. David

  Chendana, CPA)

  1 (Feniwati

  15 ROTI

  CPA)

  Adrianto Tjahyadi, SE,

  1 (Alexander

  CPA)

  Widjaja, CPA)

  1 (Drs. Hari

  1 (Dra. Tohana

  Widjaja, CPA)

  1 (Dra. Tohana

  14 MLBI

  Sungkoro, CPA)

  1 (Drs. David

  Purwantono)

  1 (Drs. Hari

  Purwantono)

  1 (Drs. Hari

  Purwantono)

  Pramuwati)

  (Lanjutan Lampiran 2)

  Komala Widjaja)

  Teramihardja, SE, Ak. CPA)

  1 (Fitradewata

  Teramihardja, SE, Ak. CPA)

  1 (Fitradewata

  Teramihardja, SE, Ak. CPA)

  1 (Fitradewata

  Soetiono, SE., Ak. CPA)

  1 (Meilyn

  29 YPAS

  1 (Indrajuwana

  1 (Drs. Muhammad

  Komala Widjaja)

  1 (Indrajuwana

  1 (Peter Surja)

  1 (Peter Surja)

  28 TRST

  Soesetiawan)

  1 (Indra

  Soelaiman)

  1 (Rianita

  30 UNIT

  Sofwan, CPA)

  1 (Rianita

  Situmorang, CPA)

  Wirahardja)

  1 (Roy Iman

  Wirahardja)

  1 (Roy Iman

  Wirahardja)

  1 (Roy Iman

  32 DVLA

  Sulistyo, CPA)

  1 (Joachim

  1 (Poltak

  1 (Drs. Imam Syafei, Ak.

  Situmorang, CPA)

  1 (Poltak

  Situmorang, CPA)

  1 (Poltak

  31 RICY

  MM. CPA)

  1 (Drs. Imam Syafei, Ak.

  MM. CPA)

  1 (Drs. Imam Syafei, Ak.

  MM. CPA)

  Soelaiman)

  Sukrisnadi)

  22 INAI

  Kosasih, M.M, CPA)

  Kosasih, M.M, CPA)

  1 (Drs. Ruchjat

  24 LMSH

  Nurdiyaman, CPA)

  1 (Drs. Nunu

  Kosasih, M.M, CPA)

  1 (Drs. Ruchjat

  Kosasih, M.M, CPA)

  1 (Drs. Ruchjat

  1 (Drs. Ruchjat

  Kosasih, M.M, CPA)

  23 LION

  CPA)

  1 (Arief Setyadi,

  CPA)

  1 (Handriono,

  CPA)

  1 (Handriono,

  Laksmana, CPA)

  1 (Arsono

  1 (Drs. Ruchjat

  1 (Drs. Ruchjat

  1 (Dedy

  Situmorang, Ak. CPA)

  27 IGAR

  1 (Riki Afrianof)

  Soelaiman)

  1 (Rianita

  Sukrisnadi)

  1 (Dedy

  Sukrisnadi)

  1 (Dedy

  26 SRSN

  1 (Dra. Griselda

  Kosasih, M.M, CPA)

  Situmorang, Ak. CPA)

  1 (Dra. Griselda

  M.M)

  1 (DR. Achmad R K, Ak. CPA.

  CPA)

  Sulitiyanto, Ak. MBA.

  1 (Drs. Bambang

  25 PICO

  Nurdiyaman, CPA)

  1 (Drs. Nunu

  1 (Peter Surja)

  (Lanjutan Lampiran 2)

  Ak. CPA)

  1 (Drs. Wawat

  Ak. CPA)

  1 (Fahmi, SE,

  Ak. CPA)

  1 (Fahmi, SE,

  Ak. CPA)

  1 (Fahmi, SE,

  36 TSPC

  Ak. CPA)

  1 (Fahmi, SE,

  Ak. CPA)

  1 (F. X. Purwoto, SE,

  Ak. CPA)

  1 (F. X. Purwoto, SE,

  1 (F. X. Purwoto, SE,

  33 KLBF

  1 (Achmad

  1 (Agung

  Purwanto)

  1 (Sinarta)

  1 (Peter Surja)

  1 (Peter Surja)

  34 KAEF

  Hidayat, CPA)

  35 PYFA

  1 (Iskariman

  Supardjo)

  1 (Iskariman

  Supardjo)

  1 (Iskariman

  Supardjo)

  Sutanto, SE, MM. CPA)

  (Lanjutan Lampiran 2) Data Arus Kas Operasi Abnormal 2010

  No Kode Arus Kas Operasi Abnormal

  1 ASII -0.01079455

  2 AUTO 0.0468851

  3 GJTL 0.08375954

  4 IMAS -0.31840257

  5 INDS -0.05536989

  6 NIPS 0.01372461

  7 PRAS 0.17487668

  8 SMSM 0.11773513

  9 ADES -0.2560292

  10 CEKA -0.34700839

  11 DLTA 0.01669548

  12 ICBP 0.10214792

  13 INDF 0.15688373

  14 MLBI 0.27934765

  15 ROTI 0.25842028

  16 SKLT -0.02980173

  17 STTP -0.07279133

  18 AISA -0.03278129

  19 ULTJ 0.12337209

  20 ALMI -0.14015475

  21 BTON 0.1842883

  22 INAI -0.21818247

  23 LION 0.08057371

  24 LMSH -0.02993034

  25 PICO -0.07397026

  26 SRSN -0.00784264

  27 IGAR 0.21488429

  28 TRST 0.04852052

  29 YPAS 0.03075351

  30 UNIT 0.02350901

  31 RICY 0.0220284

  32 DVLA 0.13671597

  33 KLBF 0.15970739

  34 KAEF 0.04325376

  35 PYFA -0.00144095

  36 TSPC 0.14100707

  (Lanjutan Lampiran 2) Data Arus Kas Operasi Abnormal Tahun 2011

  27 IGAR -0.01517332

  21 BTON 0.32233464

  22 INAI -0.01071444

  23 LION 0.1035088

  24 LMSH -0.01338256

  25 PICO -0.08330884

  26 SRSN 0.03262144

  28 TRST 0.05850388

  19 ULTJ 0.15131996

  29 YPAS -0.01341532

  30 UNIT 0.11061288

  31 RICY -0.0285142

  32 DVLA 0.02002816

  33 KLBF 0.11957724

  34 KAEF -0.06701332

  35 PYFA -0.04160512

  20 ALMI 0.02566428

  18 AISA 0.00860896

  No. Kode Arus Kas Operasi Abnormal

  8 SMSM 0.13075432

  1 ASII 0.01726336

  2 AUTO -0.019309464

  3 GJTL -0.02584336

  4 IMAS 0.08185212

  5 INDS 0.04865068

  6 NIPS -0.18576444

  7 PRAS -0.02094812

  9 ADES 0.14897276

  17 STTP 0.07884676

  10 CEKA 0.11483344

  11 DLTA 0.1528516

  12 ICBP 0.07986016

  13 INDF 0.05727232

  14 MLBI 0.494185

  15 ROTI 0.20566052

  16 SKLT 0.00656928

  36 TSPC 0.07805208

  (Lanjutan Lampiran 2) Data Arus Kas Operasi Abnormal Tahun 2012

  No. Kode Arus Kas Operasi Abnormal

  1 ASII -0.05821069

  2 AUTO -0.03082901

  3 GJTL 0.05460455

  4 IMAS 0.0676635

  5 INDS -0.02551943

  6 NIPS -0.10824626

  7 PRAS 0.07647396

  8 SMSM 0.1336407

  9 ADES 0.12938144

  10 CEKA 0.12030045

  11 DLTA 0.12377971

  12 ICBP 0.07112243

  13 INDF 0.05392299

  14 MLBI 0.37543059

  15 ROTI 0.08362397

  16 SKLT -0.05454198

  17 STTP -0.09000049

  18 AISA -0.05833648

  19 ULTJ 0.09166306

  20 ALMI -0.1295435

  21 BTON 0.21071735

  22 INAI -0.25268747

  23 LION 0.12038598

  24 LMSH 0.0249717

  25 PICO -0.10394563

  26 SRSN -0.07305497

  27 IGAR -0.016161648

  28 TRST -0.02792608

  29 YPAS -0.24320177

  30 UNIT 0.05529302

  31 RICY -0.031222174

  32 DVLA 0.03328953

  33 KLBF -0.00068486

  34 KAEF 0.01040216

  35 PYFA -0.044159055

  36 TSPC 0.00471151

  (Lanjutan Lampiran 2) Data Arus Kas Operasi Abnormal Tahun 2013

  27 IGAR -0.12239224

  21 BTON 0.09683678

  22 INAI 0.0261851

  23 LION 0.06423507

  24 LMSH -0.08636671

  25 PICO -0.13490261

  26 SRSN 0.01573469

  28 TRST -0.02495893

  19 ULTJ -0.11471278

  29 YPAS -0.08702102

  30 UNIT -0.01407214

  31 RICY -0.25511736

  32 DVLA 0.0115034

  33 KLBF -0.10116007

  34 KAEF -0.11940967

  35 PYFA -0.12354432

  20 ALMI -0.47110785

  18 AISA -0.14019924

  No. Kode Arus Kas Operasi Abnormal

  8 SMSM 0.14145273

  1 ASII 0.01743568

  2 AUTO -0.09901926

  3 GJTL 0.02142223

  4 IMAS 0.03103557

  5 INDS 0.0390437

  6 NIPS -0.00845066

  7 PRAS -0.0241876

  9 ADES -0.01216695

  17 STTP -0.13607244

  10 CEKA -0.47616578

  11 DLTA 0.16139374

  12 ICBP -0.05167668

  13 INDF 0.00530974

  14 MLBI 0.39969426

  15 ROTI 0.10159652

  16 SKLT -0.21048031

  36 TSPC -0.04100404

  

HASIL PENGOLAHAN DATA SPSS

Lampiran 3

  Valid

  5.6 1 136 94.4 94.4 100.0

  5.6

  5.6

  8

  Valid

  Cumulative Percent

  X3 Frequency Percent Valid Percent

  34.0 34.0 100.0 Total 144 100.0 100.0

  49

  1

  66.0

  66.0

  66.0

  95

  Cumulative Percent

  1. Statistik Deskriptif Descriptive Statistics

  Valid

  N Minimum Maximum Mean Std.

  Deviation Y 144 -.476 .494 .01222 .140286 Valid N (listwise)

  144

  2. Statistik Frekuensi

  

X1

Frequency Percent Valid Percent

  Cumulative Percent

  91

  X2 Frequency Percent Valid Percent

  63.2

  63.2

  63.2

  1

  53

  36.8 36.8 100.0 Total 144 100.0 100.0

  Total 144 100.0 100.0

3. Hasil Uji Normalitas

  b. Calculated from data

  

One-Sample Kolmogorov-Smirnov Test

Unstandardize d Residual

  N 144 Normal Parameters ^a Mean .0000000 Std. Deviation .13285149

  Most Extreme Differences Absolute .081 Positive .066 Negative -.081

Kolmogorov-Smirnov Z .968

  

Asymp. Sig. (2-tailed) .306

a. Test distribution is Normal

4. Hasil Uji Multikolinearitas a Coefficients

  Unstandardized Standardized Collinearity Coefficients Coefficients Statistics Model B Std. Error Beta t Sig. Tolerance VIF 1(Constant) -.083 .049 -1.694 .092

  

X1 .075 .023 .260 3.238 .002 .990 1.010

X2 -.054 .024 -.183 -2.250 .026 .965 1.037

X3 .091 .050 .149 1.823 .070 .964 1.038

a. Dependent Variable: Y

5. Hasil Uji Heteroskedatisitas

  _a

Coefficients

  Unstandardized Standardized Coefficients Coefficients Model B Std. Error Beta t Sig.

1 (Constant) .086 .034 2.552 .012

X1 .013 .016 .066 .784 .435

  X2 -.019 .017 -.098 -1.141 .256 X3 .012 .034 .030 .355 .723

a. Dependent Variable: ABS_RES1

  6. Hasil Uji Autokerelasi

  7. Hasil Uji Statistik F Coefficients ^a Model Unstandardized

  Coefficients Standardized Coefficients t Sig. B Std. Error Beta

  

1 (Constant) .008 .049 .153 .879

X1 .001 .023 .002 .025 .980 X2 -.003 .024 -.011 -.127 .899 X3 -.007 .050 -.012 -.136 .892 res_2 .138 .085 .138 1.624 .107

  a. Dependent Variable: Unstandardized Residual ANOVA ^b

  Model Sum of Squares df Mean Square F Sig.

  1 Regression .290 3 .097 5.369 .002 ^a Residual 2.524 140 .018 Total 2.814 143

  a. Predictors: (Constant), X3, X1, X2

  b. Dependent Variable: Y

8. Hasil Uji Statistik t

  _a Coefficients

  

Unstandardized Standardized

Coefficients Coefficients Model B Std. Error Beta t Sig. 1 (Constant) -.083 .049 -1.694 .092 X1 .075 .023 .260 3.238 .002

  X2 -.054 .024 -.183 -2.250 .026 X3 .091 .050 .149 1.823 .070

a. Dependent Variable: Y

9. Hasil Uji Koefisien Determinasi

  _b Model Summary

  Adjusted R Std. Error of the Model R R Square Square Estimate _a 1 .321 .103 .084 .134267 a. Predictors: (Constant), X3, X1, X2

  b. Dependent Variable: Y