Lampiran 1 Tabel 3.1 Proses Seleksi Sampel Berdasarkan Kriteria No Nama Perushaan Kriteria12 Sampel
- 8 Bank Negara Indonesia (Persero) Tbk √ √
23 Bank Permata Tbk √ √ Sampel 20
14 Bank Pundi Indonesia Tbk √ √ Sampel 13
15 Bank Jabar Banten Tbk √ √ Sampel 14
16 Bank Pembangunan Daerah Jawa Timur Tbk - √
√ √ Sampel 15
18 Bank Maspion Indonesia Tbk - √
√ √ Sampel 16
20 Bank Bumi Arta Tbk √ √ Sampel 17
21 Bank CIMB Niaga Tbk Tbk √ √ Sampel 18
22 Bank Internasional Indonesia Tbk √ √ Sampel 19
24 Bank Sinar Mas Tbk √ √ Sampel 21
12 Bank Mutiara Tbk √ √ Sampel 11
25 Bank Pembangunan Maluku - √
27 Bank Victoria Internasional Tbk √ √ Sampel 23
28 Bank Artha Graha Internasional Tbk √ √ Sampel 24
29 Bank Mayapada Internasional Tbk √ √ Sampel 25
30 Bank Windu Kentjana Internasional Tbk √ √ Sampel 26
31 Bank Mega Tbk √ √ Sampel 27
32 Bank Mitraniaga - √
34 Bank National Nobu Tbk - √
36 Bank Himpunan Saudara 1906 Tbk √ √ Sampel 30
37 Bank of India Indonesia Tbk - √
13 Bank Danamon Indonesia Tbk √ √ Sampel 12
11 Bank Tabungan Negara (Persero) Tbk √ √ Sampel 10
√
Sampel 3
Lampiran 1
Tabel 3.1 Proses Seleksi Sampel Berdasarkan KriteriaNo Nama Perushaan Kriteria
1
2 Sampel
1 Bank Rakyat Indonesia Argo Niaga Tbk √ √
Sampel 1
2 Bank ICB Bumi Putera Tbk √ √
Sampel 2
3 Bank Capital Indonesia Tbk √ √
4 Bank Ekonomi Raharja Tbk √ √
Sampel 9
Sampel 4
5 Bank Central Asia Tbk √ √
Sampel 5
6 Bank Bukopin Tbk √ √
Sampel 6
7 Bank Mestika Dharma Tbk - √
Sampel 7
9 Bank Nusantara Parahyangan Tbk √ √
Sampel 8
10 Bank Rakyat Indonesia (Persero) Tbk √ √
- - 17 Bank Kesawan Tbk
- - 19 Bank Mandiri (persero) Tbk
- 26 Bank Tabungan Pensiunan Nasional Tbk √ √ Sampel 22
- 33 Bank NISP OCBC Tbk √ √ Sampel 28
- 35 Bank Pan Indonesia Tbk √ √ Sampel 29
- - 38 Bank Pembangunan Daerah Riau Kepri -
- -
39 Bank DKI √
- -
- 40 Bank Nagari (BDP Sumatera Barat)
- - 41
- Bank Sulut
√
- - -
√
42 Bank Pembangunan Daerah Sumut √
- - Tabel 3.2
Hasil seleksi sampel
No. Keterangan Jumlah1 Total perusahaan perbankan yang terdaftar di BEI
42
2 Perusahaan perbankan yang tidak terdaftar di BEI (12) secara berturut-turut selama periode 2010-2012
3 Perusahaan perbankan yang tidak (0) mempublikasikan laporan keuangan per 31 desember Jumlah Perusahaan Sampel
30 Tahun pengamatan
3 Jumlah Sampel Total Selama Periode Penelitian
90 (2010-2012)
Lampiran 2 UKURAN KAP NO NAMA PERUSAHAAN 2010 2011 2012
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
12
20
19
18
17
16
15
14
13
11
22
10
9
8
7
6
5
4
3
2
21
23
1
1
1
1
1
1
1
1
1
1
1
1
24
1
1
1
30 BRI Agroniaga Bank ICB Bumi Putra Bank Capital Indonesia Bank Ekonomi Raharja Bank Central Asia Bank Bukopin Bank Negara Indonesia Bank Nusantara Parahyangan Bank Rakyat Indonesia Bank Tabungan Negara Bank Mutiara Bank Danamon Bank Pundi Indonesia Bank Jawa Barat Banten Bank Kesawan Bank Mandiri Bank Bumi Artha Bnak CIMB Niaga Bank Internasional Indonesia Bank Permata Bank Sinar Mas Bank Tabungan Pensiunan Nasional Bank Victoria Bank Arta Graha Bank Mayapada Bank Windu Kentjana Bank Mega Bank NISP OCBC Bank Pan Indonesia Bank Himpunan Saudara
29
28
27
26
25
1
Lampiran 3 AUDIT TENURE NO NAMA PERUSAHAAN 2010 2011 2012
2
2
2
2
1
2
1
2
2
2
2
2
2
1
1
2
2
2
2
2
2
1
2
2
2
2
1
2
2
1
1
3
3
1
1
2
1
2
3
3
1
3
3
3
3
2
3
3
3
1
3
3
2
1
3
1
3
2
2
1
1
15
27
26
25
24
23
22
21
20
19
18
17
16
14
29
13
12
11
10
9
8
7
6
5
4
3
2
28
30 BRI Agroniaga Bank ICB Bumi Putra Bank Capital Indonesia Bank Ekonomi Raharja Bank Central Asia Bank Bukopin Bank Negara Indonesia Bank Nusantara Parahyangan Bank Rakyat Indonesia Bank Tabungan Negara Bank Mutiara Bank Danamon Bank Pundi Indonesia Bank Jawa Barat Banten Bank Kesawan Bank Mandiri Bank Bumi Artha Bnak CIMB Niaga Bank Internasional Indonesia Bank Permata Bank Sinar Mas Bank Tabungan Pensiunan Nasional Bank Victoria Bank Arta Graha Bank Mayapada Bank Windu Kentjana Bank Mega Bank NISP OCBC Bank Pan Indonesia Bank Himpunan Saudara
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
2
Lampiran 4
UKURAN PERUSAHAAN KLIEN (LN TOTAL ASET)
NO NAMA PERUSAHAAN 2010 2011 201218
28.8783 29.6163 29.1775 30.8155 33.5762 31.6772 33.3316 29.5130 33.7835 32.1210 30.2057 32.5889 29.4216 31.6282 28.9102 33.9443 28.7172 32.7478 32.1840 32.2493 30.4439 31.4737 30.0993 30.5851 30.1922 29.4955 31.7566 31.7226 32.4573 29.2574
28.7475 29.7897 29.1124 30.7001 33.4130 31.4915 33.1467 29.2951 33.6331 31.8561 30.0090 32.4050 28.0767 31.4025 28.5826 33.7397 28.6097 32.5984 31.9502 31.9325 30.0498 31.1726 29.9636 30.4679 29.9437 29.1022 31.5744 31.5458 32.3218 28.8083
30 BRI Agroniaga Bank ICB Bumi Putra Bank Capital Indonesia Bank Ekonomi Raharja Bank Central Asia Bank Bukopin Bank Negara Indonesia Bank Nusantara Parahyangan Bank Rakyat Indonesia Bank Tabungan Negara Bank Mutiara Bank Danamon Bank Pundi Indonesia Bank Jawa Barat Banten Bank Kesawan Bank Mandiri Bank Bumi Artha Bnak CIMB Niaga Bank Internasional Indonesia Bank Permata Bank Sinar Mas Bank Tabungan Pensiunan Nasional Bank Victoria Bank Arta Graha Bank Mayapada Bank Windu Kentjana Bank Mega Bank NISP OCBC Bank Pan Indonesia Bank Himpunan Saudara
29
28
27
26
25
24
23
22
21
20
19
17
1
8
2
3
4
5
6
7
9
16
10
11
12
13
14
15
29.0273 29.6370 29.3655 30.8644 33.7245 31.8159 33.4400 29.7366 33.9433 32.3472 30.3549 32.6795 29.6700 31.8914 29.1667 34.0856 28.8790 32.9163 32.3826 32.5122 30.3491 31.7100 30.2949 30.6543 30.4739 29.5020 31.8087 32.0022 32.6335 29.6619
Lampiran 5 LEVERAGE (TOTAL LIABILITIES/TOTAL ASSET)
18
0.9001 0.9146 0.8703 0.8947 0.8899 0.9235 0.8734 0.8504 0.8939 0.9179 0.9236 0.8179 0.9227 0.8648 0.7515 0.8864 0.8393 0.8898 0.9162 0.9098 0.9222 0.8795 0.8921 0.9398 0.8715 0.9135 0.9212 0.8898 0.8726 0.9069
0.9088 0.9176 0.8763 0.8930 0.8948 0.9391 0.8666 0.9024 0.9092 0.9057 0.9282 0.8425 0.8354 0.8585 0.9312 0.9064 0.9382 0.9036 0.9007 0.8918 0.9188 0.8778 0.9278 0.9382 0.8531 0.8802 0.9153 0.8980 0.8778 0.8786
30 BRI Agroniaga Bank ICB Bumi Putra Bank Capital Indonesia Bank Ekonomi Raharja Bank Central Asia Bank Bukopin Bank Negara Indonesia Bank Nusantara Parahyangan Bank Rakyat Indonesia Bank Tabungan Negara Bank Mutiara Bank Danamon Bank Pundi Bank Jawa Barat Banten Bank Kesawan Bank Mandiri Bank Bumi Artha Bnak CIMB Niaga Bank Internasional Bank Permata Bank Sinar Mas Bank Tabungan Pensiunan Nasional Bank Victoria Bank Artha Graha Bank Mayapada Bank Windu Kentjana Bank Mega Bank NISP OCBC Bank Pan Indonesia Bank Himpunan Saudara
29
28
27
26
25
24
23
22
21
20
19
17
1
8
2
3
4
5
6
7
9
16
10
11
12
13
14
15
0.9079 0.9039 0.8839 0.8942 0.8828 0.9239 0.8694 0.9195 0.8823 0.9080 0.9184 0.8155 0.9149 0.8718 0.8142 0.8796 0.8498 0.8852 0.9165 0.9052 0.8795 0.8691 0.8976 0.9057 0.8925 0.8836 0.9039 0.8869 0.8814 0.9294
Lampiran 6
KUALITAS AUDIT
NO NAMA PERUSAHAAN 2010 2011 20121
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
14
25
24
23
22
21
20
19
18
17
16
15
13
27
12
11
10
9
8
7
6
5
4
3
2
26
28
1
1
1
1
1
1
1
1
1
1
1
1
1
1
29
1
1
1
1
1
1
1
1
1
1
30 BRI Agroniaga Bank ICB Bumi Putra Bank Capital Indonesia Bank Ekonomi Raharja Bank Central Asia Bank Bukopin Bank Negara Indonesia Bank Nusantara Parahyangan Bank Rakyat Indonesia Bank Tabungan Negara Bank Mutiara Bank Danamon Bank Pundi Indonesia Bank Jawa Barat Banten Bank Kesawan Bank Mandiri Bank Bumi Artha Bnak CIMB Niaga Bank Internasional Indonesia Bank Permata Bank Sinar Mas Bank Tabungan Pensiunan Nasional Bank Victoria Bank Arta Graha Bank Mayapada Bank Windu Kentjana Bank Mega Bank NISP OCBC Bank Pan Indonesia Bank Himpunan Saudara
1
Lampiran 7 Logistic Regression Case Processing Summary
a
Unweighted Cases N Percent Included in 90 100.0 Analysis
Selected Cases Missing Cases .0 Total 90 100.0
Unselected Cases .0 Total 90 100.0
a. If weight is in effect, see classification table for the total number of cases.
Dependent Variable Encoding
Original Internal Value Value Kualitas audit tidak baik Kualitas
1 audit baik
Categorical Variables Codings
Frequenc Parameter y coding (1)
.0000 29 1.000 Ukuran KAP
1.0000 61 .000
Block 0: Beginning Block a,b,c Iteration History
Iteration -2 Log Coefficient likelihood s Constant 1 85.056 1.289
2 84.245 1.515 Step 0 3 84.241 1.531
4 84.241 1.531 a. Constant is included in the model.
b. Initial -2 Log Likelihood: 84.241
c. Estimation terminated at iteration number 4 because parameter estimates changed by less than .001.
a,b Classification Table
Observed Predicted Kualitas Audit Percentage
Correct .0000 1.0000
.0000 16 .0 Kualitas Audit
Step 0 1.0000 74 100.0 Overall Percentage
82.2 a. Constant is included in the model.
b. The cut value is .500
Variables in the Equation
B S.E. Wald df Sig. Exp(B) Step 0 Constant 1.531 .276 30.855 1 .000 4.625
Variables not in the Equation Score df Sig.
X1(1) .465 1 .495 X2 9.502 1 .002
Variables Step 0 X3 1.082 1 .298
X4 1.993 1 .158 Overall Statistics 11.629 4 .020
Block 1: Method = Enter Iteration History a,b,c,d
Model Summary
Hosmer and Lemeshow Test Step Chi-square df Sig.
a. Estimation terminated at iteration number 5 because parameter estimates changed by less than .001.
.118 .195
a
R Square 1 72.904
R Square Nagelkerke
Step -2 Log likelihood Cox & Snell
Block 11.337 4 .023 Model 11.337 4 .023
Iteration -2 Log likelihood Coefficients
Step 1 Step 11.337 4 .023
Omnibus Tests of Model Coefficients Chi-square df Sig.
d. Estimation terminated at iteration number 5 because parameter estimates changed by less than .001.
c. Initial -2 Log Likelihood: 84.241
X4 Step 1 1 76.296 -2.799 -.165 -.658 -.049 7.581 2 73.070 -4.940 -.324 -1.007 -.084 12.366 3 72.905 -5.643 -.396 -1.111 -.097 13.933 4 72.904 -5.698 -.403 -1.118 -.098 14.055 5 72.904 -5.698 -.403 -1.118 -.098 14.055 a. Method: Enter b. Constant is included in the model.
X2 X3
Constant X1(1)
1 4.627 8 .797
Contingency Table for Hosmer and Lemeshow Test
98.6 Overall Percentage
.0000 1.0000 Step 1
Kualitas Audit
.0000
2
14
12.5 1.0000
1
73
83.3
Observed Predicted
a. The cut value is .500
Variables in the Equation
B S.E. Wald df Sig. Exp(B) 95% C.I.for EXP(B) Lower Upper
Step 1
a
X1(1) -.403 .867 .216 1 .642 .669 .122 3.656 X2 -1.118 .409 7.486 1 .006 .327 .147 .728 X3 -.098 .239 .168 1 .682 .907 .568 1.448 X4 14.055 9.379 2.246 1 .134
1270789.80
5 .013
1223805399 04037.100
Kualitas Audit Percentage Correct
a
Kualitas Audit = .0000
9
Kualitas Audit = 1.0000
Total Observed Expected Observed Expected
Step 1
1 5 4.520 4 4.480
9
2 3 3.125 6 5.875
9 3 2.112 9 6.888
9
4 2 1.612 7 7.388
5 2 1.270 7 7.730
9 Classification Table
9
6 1 1.022 8 7.978
9
7 1 .806 8 8.194
9
8 1 .610 8 8.390
9
9 1 .535 8 8.465
9 10 .389 9 8.611
Constant -5.698 9.809 .338 1 .561 .003 a. Variable(s) entered on step 1: X1, X2, X3, X4.
Correlation Matrix
Kualitas Audit
71 S 0** .938 1 -.938 -3.896 a. S = Selected, U = Unselected cases, and ** = Misclassified cases.
43 S 0** .852 1 -.852 -2.402
32 S 0** .883 1 -.883 -2.749
22 S 0** .922 1 -.922 -3.441
13 S 0** .855 1 -.855 -2.430
9 S 0** .935 1 -.935 -3.805
Resid ZResid
Temporary Variable
Constant X1(1)
Observed Predicted Predicted Group
a
Case Selected Status
Casewise List b
X1(1) -.200 1.000 .124 .578 -.325 X2 .160 .124 1.000 -.177 -.133 X3 -.582 .578 -.177 1.000 -.211 X4 -.667 -.325 -.133 -.211 1.000
X4 Step 1 Constant 1.000 -.200 .160 -.582 -.667
X2 X3
b. Cases with studentized residuals greater than 2.000 are listed.