Pengaruh Audit Tenure, Audit Switching, Audit Capacity Stress, Ukuran Perusahaan, dan Independensi Komite Audit Terhadap Kualitas Audit (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar Di BEI Tahun 2009 – 2013)

  Lampiran I Nilai Variabel Terikat dan Variabel Bebas Kualitas Audit Perusahaan Perbankan Tahun 2009 – 2013 No.

  15 BNII

  1

  1

  1

  16 BNLI

  1

  1

  1

  1

  1

  1

  1

  1

  14 BNGA

  1

  1

  1

  1

  1

  13 BNBA

  1

  1

  1

  17 BSWD

  12 BKSW

  1

  1

  1

  1

  1

  1

  24 PNBN

  1

  1

  1

  1

  1

  23 MEGA

  1

  1

  22 MCOR

  21 MAYA

  20 INPC

  19 BVIC

  1

  18 BTPN

  1

  1

  11 BEKS

  Kode Perusahaan

  3 BACA

  1

  1

  5 BBCA

  1

  1

  1

  1

  1

  4 BAEK

  1

  1

  1

  1

  1

  1

  2 BABP

  1

  1

  1

  1 AGRO

  Kualitas Audit (proksi ukuran kap) 2009 2010 2011 2012 2013

  1

  1

  1

  1

  1

  1

  1

  1

  10 BDMN

  1

  1

  1

  1

  9 BBRI

  6 BBKP

  8 BBNP

  1

  1

  1

  7 BBNI

  1

  1

  1

  1

  1

  25 SDRA Sumber : www.idx .co.id (Data diolah)

  

Audit Tenure Perusahaan Perbankan

Tahun 2009 – 2013 No.

  3

  5

  17 BSWD

  1

  2

  1

  2

  18 BTPN

  3

  1

  1

  2

  3

  4

  19 BVIC

  1

  4

  2

  1

  1

  1

  2

  14 BNGA

  1

  1

  1

  2

  1

  15 BNII

  1

  2

  3

  4

  5

  16 BNLI

  1

  2

  2

  2

  2

  3

  1

  2

  24 PNBN

  1

  3

  23 MEGA

  4

  5

  25 SDRA

  1

  2

  1

  2

  1

  2

  3

  1

  20 INPC

  1

  2

  3

  4

  5

  21 MAYA

  2

  1

  1

  2

  3

  22 MCOR

  1

  2

  3

  3

  1

  Kode Perusahaan

  5 BBCA

  4 BAEK

  1

  2

  3

  4

  5

  1

  2

  2

  3

  1

  2

  6 BBKP

  1

  2

  3

  1

  4

  3

  Audit Tenure 2009 2010 2011 2012 2013

  1 AGRO

  1

  1

  1

  2

  2 BABP

  2

  1

  2

  3

  4

  5

  3 BACA

  1

  3

  5

  13 BNBA

  3

  3

  1

  2

  11 BEKS

  1

  2

  4

  1

  5

  12 BKSW

  1

  2

  1

  2

  1

  2

  10 BDMN

  7 BBNI

  1

  1

  2

  3

  1

  2

  8 BBNP

  1

  2

  5

  3

  4

  9 BBRI

  1

  2

  3

  4

  3 Sumberata diolah)

  

Audit Switching Perusahaan Perbankan

Tahun 2009 – 2013

  Kode Audit Switching No. Perusahaan 2009 2010 2011 2012 2013

  1 AGRO

  1

  1

  1

  2 BABP

  3 BACA

  1

  4 BAEK

  1

  5 BBCA

  1

  6 BBKP

  1

  7 BBNI

  8 BBNP

  1

  1

  9 BBRI

  10 BDMN

  1

  11 BEKS

  12 BKSW

  1

  1

  1

  13 BNBA

  1

  14 BNGA

  1

  1

  1

  15 BNII

  1

  16 BNLI

  17 BSWD

  1

  18 BTPN

  1

  1

  19 BVIC

  1

  1

  20 INPC

  1

  21 MAYA

  1

  22 MCOR

  1

  23 MEGA

  1

  1

  24 PNBN

  25 SDRA

  1

  1 Sumber :ata diolah)

  Audit Capacity Stress Perusahaan Perbankan Tahun 2009 – 2013 No.

  27

  27

  6

  42

  52

  18 BTPN

  53

  34

  17 BSWD

  43

  46

  19 BVIC

  43

  7

  3

  24

  45

  62

  23

  27

  54

  43

  46

  15 BNII

  77

  54

  41

  85

  76

  16 BNLI

  15

  35

  45

  54

  20 INPC

  14 BNGA

  36

  45

  85

  76

  24 PNBN

  24

  27

  45

  15

  47

  25 SDRA

  23

  42

  34

  43

  35

  23 MEGA

  24

  45

  40

  3

  54

  62

  21 MAYA

  43

  2

  76

  32

  51

  22 MCOR

  97

  91

  12

  85

  53

  76

  Kode Perusahaan

  23

  35

  45

  41

  45

  5 BBCA

  77

  54

  4 BAEK

  41

  45

  6 BBKP

  77

  23

  54

  15

  27 39 125

  76

  76

  ACS 2009 2010 2011 2012 2013

  1 AGRO

  52

  60

  54

  85

  2 BABP

  42

  77

  23

  54

  85

  76

  3 BACA 122

  85

  7 BBNI

  85

  60

  85

  76

  11 BEKS 7 209

  27 39 125

  12 BKSW

  2

  45

  35

  41

  76

  13 BNBA

  24

  27

  36

  45

  15

  77

  6

  23

  54

  43

  46

  8 BBNP 122

  45

  42

  10 BDMN

  52

  9 BBRI

  77

  23

  54

  85

  76

  46 Sumber : Pusat Pembinaan Akuntan dan Jasa Penilai (Data diolah)

  • – 2013 No.

  29

  33

  17 BSWD

  28

  28

  28

  29

  18 BTPN

  32

  31

  31

  31

  32

  32

  19 BVIC

  30

  33

  32

  30

  33

  29

  29

  14 BNGA

  32

  33

  33

  33

  32

  15 BNII

  32

  32

  32

  32

  33

  16 BNLI

  30

  30

  29

  32

  32

  32

  32

  32

  24 PNBN

  32

  32

  23 MEGA

  33

  33

  25 SDRA

  29

  29

  29

  30

  31

  30

  31

  30

  20 INPC

  30

  30

  31

  31

  31

  21 MAYA

  30

  30

  30

  30

  31

  22 MCOR

  29

  29

  29

  29

  29

  

Ukuran Perusahaan Perusahaan Perbankan

Tahun 2009

  5 BBCA

  4 BAEK

  28

  31

  31

  31

  31

  33

  29

  33

  34

  31

  31

  6 BBKP

  31

  31

  30

  29

  32

  29

  Kode Perusahaan

  Ukuran Perusahaan 2009 2010 2011 2012 2013

  1 AGRO

  29

  29

  29

  29

  2 BABP

  29

  30

  30

  30

  30

  30

  3 BACA

  29

  32

  32

  13 BNBA

  29

  33

  33

  33

  11 BEKS

  28

  28

  30

  32

  30

  12 BKSW

  28

  29

  29

  29

  30

  32

  10 BDMN

  7 BBNI

  29

  33

  33

  33

  33

  34

  8 BBNP

  29

  30

  34

  30

  30

  9 BBRI

  33

  34

  34

  34

  30 Sumber :ata diolah)

  • – 2013 No.

  12 BKSW 0,33 0,33 0,33 0,33 0,33

  24 PNBN 0,33 0,25 0,20 0,25 0,25

  23 MEGA 0,33 0,33 0,33 0,33 0,25

  22 MCOR 0,33 0,25 0,33 0,33 0,33

  21 MAYA 0,33 0,33 0,33 0,33 0,33

  20 INPC 0,33 0,33 0,25 0,20 0,25

  19 BVIC 0,33 0,33 0,33 0,33 0,33

  18 BTPN 0,20 0,20 0,17 0,20 0,20

  17 BSWD 0,25 0,33 0,33 0,33 0,25

  16 BNLI 0,25 0,25 0,33 0,25 0,25

  15 BNII 0,25 0,33 0,20 0,20 0,25

  14 BNGA 0,14 0,17 0,17 0,17 0,17

  13 BNBA 0,33 0,33 0,33 0,33 0,25

  11 BEKS 0,33 0,33 0,33 0,33 0,33

  

Independensi Komite Audit Perusahaan Perbankan

Tahun 2009

  10 BDMN 0,17 0,17 0,25 0,17 0,13

  9 BBRI 0,20 0,20 0,17 0,13 0,13

  8 BBNP 0,33 0,33 0,33 0,33 0,33

  7 BBNI 0,33 0,50 0,25 0,33 0,33

  6 BBKP 0,33 0,33 0,33 0,25 0,25

  5 BBCA 0,25 0,25 0,33 0,33 0,33

  4 BAEK 0,20 0,25 0,25 0,33 0,33

  3 BACA 0,33 0,33 0,20 0,33 0,33

  2 BABP 0,33 0,25 0,33 0,33 0,33

  1 AGRO 0,33 0,33 0,33 0,33 0,33

  Komite Audit 2009 2010 2011 2012 2013

  Kode Perusahaan

  25 SDRA 0,33 0,25 0,33 0,33 0,33 Sumber :ata diolah)

  

Lampiran 2

Hasil Pengolahan Data

  1. Uji Statistik Deskriptif

  Descriptive Statistics N Minimum Maximum Mean Std. Deviation AQ 125 .00

  1.00 .5680 .49735 TEN 125 1.00 5.00 2.2080 1.23325 ROT 125 .00

  1.00 .2400 .42880 ACS 125 2.00 209.00 50.2000 30.02203 SIZE 125

  28.00 34.00 30.8000 1.67525 COM 125 .13 .50 .2844 .06505 Valid N (listwise) 125

  2. Analisis Regresi Logistik

  2.1. Menilai Keseluruhan Model (Overall Model Fit)

  Iteration History a,b,c,d Iteration

  • 2 Log likelihood Coefficients Constant TEN ROT ACS SIZE COM Step 1

  1 148.206 -14.997 -.044 -.177 .005 .490 .296 2 147.659 -17.626 -.058 -.211 .006 .576 .387 3 147.657 -17.812 -.059 -.213 .006 .582 .395 4 147.657 -17.813 -.059 -.213 .006 .582 .395 a. Method: Enter b. Constant is included in the model.

  c. Initial -2 Log Likelihood: 170,968

  

d. Estimation terminated at iteration number 4 because parameter estimates changed by

less than ,001.

  2.2. Koefisien Determinasi

  Model Summary Step -2 Log likelihood Cox & Snell R

  Square Nagelkerke R Square 1 147.657 a .170 .228

a. Estimation terminated at iteration number 4 because parameter estimates changed by less than ,001.

  2.3. Menguji Kelayakan Model Regresi

  2.4. Uji Multikolinieritas

  Correlation Matrix Constant TEN ROT ACS SIZE COM Step 1 Constant 1.000 .106 -.124 -.148 -.977 -.637

  TEN .106 1.000 .469 -.164 -.208 -.006 ROT -.124 .469 1.000 .013 .056 .063 ACS -.148 -.164 .013 1.000 .113 .000 SIZE -.977 -.208 .056 .113 1.000 .489

  Hosmer and Lemeshow Test Step Chi-square df Sig.

  1 5.874 8 .661

COM -.637 -.006 .063 .000 .489 1.000

  2.5. Matriks Klasifikasi

  54

  1 .690 Tidak signifikan ACS .006 .007 .818 1 .366 Tidak signifikan SIZE .582 .160 13.282 1 .000 Signifikan COM .395 3.829 .011 1 .918 Tidak signifikan Constant -17.813 5.505 10.471 1 .001

  Variables in the Equation B S.E. Wald df Sig. Keterangan Step 1 a TEN -.059 .197 .091 1 .763 Tidak signifikan ROT -.213 .535 .159

  2.6. Hasil Uji Koefisien Regresi Logistik

  73.6

  76.1 Overall Percentage

  17

  Classification Table a Observed Predicted

  1

  70.4

  16

  38

  1 Step 1 AQ

  AQ Percentage Correct

a. The cut value is ,500

a. Variable(s) entered on step 1: TEN, ROT, ACS, SIZE, COM.

  • x
  • x -

  √ √ √ √

  17 BINA Bank Ina Perdana Tbk √

  x - -

  18 BJBR Bank Jabar Banten Tbk √

  x - -

  19 BJTM Bank Pembangunan Daerah Jawa Timur Tbk

  √

  x - -

  20 BKSW Bank Kesawan Tbk √ √ √ √ Sampel 12

  21 BMAS Bank Maspion Tbk √

  x - -

  22 BMRI Bank Mandiri Tbk √

  23 BNBA Bank Bumi Arta Tbk √ √ √ √ Sampel 13

  24 BNGA Bank CIMB Niaga Tbk √ √ √ √ Sampel 14

  25 BNII Bank Internasional Indonesia Tbk

  Sampel 15

  √ √ √ √

  √ √ √ √

  √ √ √ √

  33 MAYA Bank Mayapada International Tbk

  32 INPC Bank Artha Graha International Tbk √ √ √ √ Sampel 20

  x - -

  31 DNAR Bank Dinar Indonesia Tbk √

  Sampel 19

  30 BVIC Bank Victoria International Tbk

  26 BNLI Bank Permata Tbk √ √ √ √ Sampel 16

  29 BTPN Bank Tabungan Pensiunan Nasional Tbk √ √ √ √ Sampel 18

  Sampel 17

  √ √ √ √

  28 BSWD Bank Swadesi Tbk

  x - -

  27 BSIM Bank Sinar Mas Tbk √

  Sampel 11

  16 BEKS Bank Pundi Indonesia Tbk

  Sampel 21

  Sampel 3

  Lampiran 3 Daftar Pemilihan Sampel Penelitian

  No. Kode Nama Perusahaan Kriteria

  Keterangan

  1

  2

  3

  4

  1 AGRO Bank Rakyat Indonesia Agro Niaga Tbk √ √ √ √

  Sampel 1

  2 AGRS Bank Agris Tbk √

  x - -

  3 BABP Bank MNC International Tbk √ √ √ √ Sampel 2

  4 BACA Bank Capital Indonesia Tbk

  √ √ √ √

  5 BAEK Bank Ekonomi Raharja Tbk √ √ √ √ Sampel 4

  Sampel 10

  Sampel 8

  √ √ √ √

  15 BDMN Bank Danamon Indonesia Tbk

  14 BCIC Bank Mutiara Tbk √

  13 BBYB Bank Yudha Bhakti Tbk √

  12 BBTN Bank Tabungan Negara (Persero) Tbk √

  11 BBRI Bank Rakyat Indonesia (Persero) Tbk √ √ √ √ Sampel 9

  √ √ √ √

  6 BBCA Bank Central Asia Tbk √ √ √ √ Sampel 5

  10 BBNP Bank Nusantara Parahyangan Tbk

  9 BBNI Bank Negara Indonesia (Persero) Tbk √ √ √ √ Sampel 7

  8 BBMD Bank Mestika Dharma Tbk √ x - x

  Sampel 6

  √ √ √ √

  7 BBKP Bank Bukopin Tbk

  • x -

  Sampel 25

  36 NAGA Bank Mitraniaga Tbk √

  √ √ √ √

  41 SDRA Bank Himpunan Saudara 1906 Tbk

  x - -

  40 PNBS Bank Pan Indonesia Syariah Tbk √

  39 PNBN Bank Pan Indonesia Tbk √ √ √ √ Sampel 24

  x - -

  38 NOBU Bank Nationalnobu Tbk √

  37 NISP Bank NISP OCBC Tbk √

  x - -

  Sampel 23

  Proses seleksi sampel dengan kriteria Jumlah Perusahaan Perbankan yang terdaftar di BEI

  √ √ √ √

  35 MEGA Bank Mega Tbk

  34 MCOR Bank Windu Kentjana International Tbk √ √ √ √ Sampel 22

  • x -

  5 Jumlah sampel total selama periode penelitian 125

  25 Tahun pengamatan (tahun)

  2 Jumlah perusahaan sampel

  3 Perusahaan tidak menampilkan profil KAP secara lengkap

  30 Perusahaan tidak menerbitkan laporan keuangan dan data tidak lengkap

  41 Terdaftar sebelum tahun 2009