Pengaruh Karakteristik Komite Audit, Stres Kerja, Pergantian Auditor dan Biaya Eksternal Audit Terhadap Kualitas Audit pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia
LAMPIRAN
Lampiran i No.1
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22. Lionmesh Prima Tbk. LMSH
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21. Lion Metal Works Tbk. LION
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20. Krakatau Steel (Persero) Tbk. KRAS
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19. Jaya Pari Steel Tbk. JPRS
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18. Jakarta Kyoel Steel works Tbk. JKSW
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ITMA
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23. Hanson Internasional Tbk. MYRX
24. Pelat Timah Nusantara Tbk. NIKL
16. Indal Aluminium Industry Tbk.
28. Barito Pacific Tbk. BRPT
31. Ekadharma Internasional Tbk. EKAD
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30. Duta Pertiwi Nusantara Tbk. DPNS
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29. Budi Acid Jaya Tbk. BUDI
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ISSP
27. Steel Pipe Industry of Indonesia Tbk.
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26. Tembaga Mulia Semanan Tbk. TBMS
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25. Pelangi Indah Canindo Tbk. PICO
INAI
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Proses Seleksi Sampel Perusahaan Manufaktur Tahun 2011 – 2013
Nama Perusahaan Kode Perusahaan Kriteria Sampel√ √ × ×
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5. Asahimas Flat Glass Tbk. AMFG
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4. Semen Baturaja Tbk. SMBR
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3. Semen Indonesia (Persero) Tbk. SMRG
2. Holcim Indonesia Tbk. SMCB
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INTP
4 1. Indocement Tunggal Prakarsa Tbk.
3
2
1
6. Arwana Citra Mulia Tbk. ARNA
7. Intikeramik Alamasri Industri Tbk.
15. Gunawan Dianjaya Steel Tbk. GDST
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14. Citra Tubindo Tbk. CTBN
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13. Betonjaya Manunggal Tbk. BTON
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12. Alumindo Light Metal Industry Tbk. ALMI
11. Alakasa Industrindo Tbk. ALKA
IKAI
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10. Surya Toto Indonesia Tbk. TOTO
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9. Mulia Industrindo Tbk. MLIA
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8. Keramik Indonesia Assosiasi Tbk. KIAS
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32. EterindoWahanatamaTbk. ETWA
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59. Kertas Basuki Rahmat Indonesia Tbk. KBRI
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INRU
√ √ × × 58. Toba Pulp Lestari Tbk.
INKP
6 57. Indah Kiat Pulp & Paper Tbk.
56. Fajar Surya Wisesa Tbk. FASW
SAIP
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55. Alkindo Naratama Tbk. ALDO
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54. Tirta Mahakam Resources Tbk. TIRT
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53. Sumalindo Lestari Jaya Tbk. SULI
5
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60. Surabaya Agung Industri Pulp & Kertas Tbk.
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66. Indokordsa Tbk. BRAM
IMAS
69. Indomobil Sukses Internasional Tbk.
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68. Gajah Tunggal Tbk. GJTL
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67. Goodyear Indonesia Tbk. GDYR
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61. Suparma Tbk. SPMA
65. Astra Otoparts Tbk. AUTO
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64. Astra Internasional Tbk. ASII
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63. Grand Kartech Tbk. KRAH
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62. Pabrik Kerta Tjiwi Kimia Tbk. TKIM
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52. Sierad Produce Tbk. SIPD
51. Malindo Feedmill Tbk. MAIN
√ √ × × 33. Intanwijaya Internasional Tbk.
37. Unggul Indah Cahaya Tbk. UNIC
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40. Asiaplast Industries tbk. APLI
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39. Argha Karya Prima Industry Tbk. AKPI
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38. Alam Karya Unggul Tbk. AKKU
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2
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36. Chandra Asri Petrochemical Tbk. TPIA
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35. Indo Acidatama Tbk. SRSN
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34. Sorini Agro Asia CorporindoTbk. SOBI
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INCI
41. BerlinaTbk. BRNA
3
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47. Trias Sentosa Tbk. TRST
50. JAPFA Comteed Indonesia Tbk. JPFA
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49. Charoen Pokphand Indonesia Tbk. CPIN
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48. Yanaprima Hastapersada Tbk. YPAS
4
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42. Titan Kimia Nusantara Tbk. FPNI
46. Siwani Makmur Tbk. SIMA
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45. Sekawan Intipratama Tbk. SIAP
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IPOL
√ √ × × 44. Indopoly Swakarsa Industry Tbk.
IGAR
√ √ × × 43. Champion Pacific Indonesia Tbk.
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70. Indospring Tbk.
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98. KMI Wire and Cable Tbk. KBLI
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97. Jembo Cable Company Tbk. JECC
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IKBI
√ × × × 96. Sumi Indo Kabel Tbk.
95. Surya Intrindo Makmur Tbk. SIMM
94. Primarindo Asia Infrastucture Tbk. BIMA
99. Kabelindo Murni Tbk KBLM
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93. Unitex Tbk. UNTX
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92. Nusantara Inti Corpora Tbk. UNIT
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91. Tritula Internasional Tbk. TRIS
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90. Sri Rezaki Isman Tbk. SRIL
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89. Sunson Textile Manufacturer Tbk. SSTM
11
107. Davomas Abadi Tbk. DAVO
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106. Cahaya Kalbar Tbk. CEKA
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105. Tribanyan Tirta Tbk. ALTO
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104. Tiga Pilar Sejahtera Food Tbk. AISA
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100. Supreme Cable Manufacturing & Commerce Tbk.
103. Akasha Wira International Tbk. ADES
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102. Sat NusapersadaTbk. PTSN
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VOKS
10 101. Voksel Electric Tbk.
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SCCO
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INDS
74. Prima Alloy Steel Universal Tbk. PRAS
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77. Argo Pantes Tbk. ARGO
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76. Polychem Indonesia Tbk. ADMG
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75. Selamat Sempurna Tbk. SMSM
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73. Nipress Tbk. NIPS
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72. Multistrada Arah Sarana Tbk. MASA
8
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71. Multi Prima Sejahtera Tbk. LPIN
7
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78. Century Textile Industry (PS) Tbk. CNTX
79. Eratex Djaja Tbk. ERTX
88. Ricky Putra Globalindo Tbk. RICY
84. Apac Citra Centertex Tbk. MYTX
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87. Polychem Indonesia Tbk. POLY
9
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86. Pan Brothers Tbk. PBRX
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85. Panasia Filament Inti Tbk. PAFI
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83. ICTSI Jasa Prima Tbk. KARW
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INDR
82. Indo-Rama Synthetics Tbk
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81. Panasia Indo Resources Tbk. HDTX
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80. Ever Shine Textile Industry Tbk. ESTI
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108. Delta Djakarta Tbk. DLTA
131. Sidomuncul Tbk. SIDO
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15
125. Kalbe FarmaTbk. KLBF
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126. Merck tbk. MERK
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127. Pyridam Farma Tbk. PYFA
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128. Scharing Plough Indonesia Tbk. SCPI
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129. Sorini Agro Asia CorporindoTbk. SOBI
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130. Tempo Scan Pacific Tbk. TSPC
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138. Langgeng Makmur Industri Tbk. LMPI
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137. Kedaung Indah Can Tbk. KICI
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136. Kedawung Setia Industrial Tbk. KDSI
17
135. Unilever Indonesia Tbk. UNVR
132. Mustika Ratu Tbk. MRAT
16
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134. Mandom Indonesia Tbk. TCID
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133. Martina Berto Tbk. MBTO
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124. Kimia Farma (Persero) Tbk. KAEF
INAF
√ √ √ × 109. Indofood CBP Sukses Makmur Tbk.
112. Mayora Indah Tbk. MYOR
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114. Prasidha Aneka Niaga Tbk. PSDN
13
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113. Modern Internasional Tbk. MDRN
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12
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111. Multi Bintang Indonesia Tbk. MLBI
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INDF
√ √ × × 110. Indofood Sukses Makmur Tbk.
ICBP
115. Nippon Indosari Corpindo Tbk. ROTI
116. Sekar Laut Tbk. SKLT
√ × × × 123. Indofarma Tbk.
119. Gudang Garam Tbk. GGRM
122. Wismilak Inti Makmur Tbk. WIMM
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121. Bentol Internasional Investama Tbk RMBA
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120. HM SampoernaTbk. HMSP
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14
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ULTJ
Tbk.
118. Ultrajaya Milk Industry & Trading Co.
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117. Siantar Top Tbk. STTP
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Lampiran ii No. Kualitas Audit dari Perusahaan Sampel yang Big Four (1) Non Big Four (0) Nama Perusahaan Kode Perusahaan Kualitas Audit 2011 2012 2013
14. PT. Ultrajaya Milk Industry and Trading Company, Tbk
1
1
1
13. PT. Modern Internasional, Tbk MDRN
1
1
1
ULTJ
11. PT. AkashaWira International, Tbk ADES
15. PT. Kimia Farma (Persero), Tbk KAEF
16. PT. Mandom Indonesia, Tbk TCID
1
1
1
17. PT. Unilever, Tbk UNVR
1
1
12. PT. Multi Bintang Indonesia, Tbk MLBI
SCCO
1. PT. Jaya Pari Steel, Tbk JPRS
1
2. PT. Try Polyta Indonesia, Tbk TPIA
1
1
1
3. PT. Berlina, Tbk BRNA
4. PT. TriasSentosa, Tbk TRST
1
1
5. PT. Sierad Produce, Tbk SIPD
10. PT. Supreme Cable Manufacturing & Commerce, Tbk
6. PT. Fajar Surya Wisesa, Tbk FASW
1
1
1
7. PT. Indospring, Tbk
INDS
8. PT. Multi Prima Sejahtera, Tbk LPIN
9. PT. Pan Brothers, Tbk PBRX
1
Lampiran iii Gender Komite Audit dari Perusahaan Sampel yang Terdapat Wanita
(1) Tidak Ada Wanita (0
No.1
11. PT. AkashaWira International, Tbk ADES
1
1
1
12. PT. Multi Bintang Indonesia, Tbk MLBI
1
1
13. PT. Modern Internasional, Tbk MDRN
10. PT. Supreme Cable Manufacturing & Commerce, Tbk
14. PT. Ultrajaya Milk Industry and Trading Company, Tbk
ULTJ
1
1
1
15. PT. Kimia Farma (Persero), Tbk KAEF
16. PT. Mandom Indonesia, Tbk TCID
SCCO
9. PT. Pan Brothers, Tbk PBRX
) Nama Perusahaan Kode Perusahaan Gender Komite Audit 2011 2012 2013
1
1. PT. Jaya Pari Steel, Tbk JPRS
2. PT. Try Polyta Indonesia, Tbk TPIA
1
1
1
3. PT. Berlina, Tbk BRNA
1
1
8. PT. Multi Prima Sejahtera, Tbk LPIN
4. PT. TriasSentosa, Tbk TRST
5. PT. Sierad Produce, Tbk SIPD
6. PT. Fajar Surya Wisesa, Tbk FASW
7. PT. Indospring, Tbk
INDS
1
1
1
17. PT. Unilever, Tbk UNVR
Lampiran iv No. Usia Komite Audit dari Perusahaan Sampel Nama Perusahaan Kode Perusahaan Usia Komite Audit 2011 2012 2013
41
54
13. PT. Modern Internasional, Tbk MDRN
67
66
65
12. PT. Multi Bintang Indonesia, Tbk MLBI
40
56
39
11. PT. AkashaWira International, Tbk ADES
50
49
48
SCCO
55
14. PT. Ultrajaya Milk Industry and Trading Company, Tbk
53
16. PT. Mandom Indonesia, Tbk TCID
60
59
17. PT. Unilever, Tbk UNVR
45
44
43
59
ULTJ
58
57
15. PT. Kimia Farma (Persero), Tbk KAEF
66
65
64
10. PT. Supreme Cable Manufacturing & Commerce, Tbk
52
1. PT. Jaya Pari Steel, Tbk JPRS
3. PT. Berlina, Tbk BRNA
53
52
4. PT. TriasSentosa, Tbk TRST
45
44
43
64
5. PT. Sierad Produce, Tbk SIPD
63
62
2. PT. Try Polyta Indonesia, Tbk TPIA
55
54
53
54
47
51
61
9. PT. Pan Brothers, Tbk PBRX
53
52
51
8. PT. Multi Prima Sejahtera, Tbk LPIN
62
60
48
INDS
7. PT. Indospring, Tbk
48
47
46
6. PT. Fajar Surya Wisesa, Tbk FASW
49
61
Lampiran v No.
Waktu Mengaudit dari Perusahaan Sampel
Nama Perusahaan66
13. PT. Modern Internasional, Tbk MDRN
75
72
60
12. PT. Multi Bintang Indonesia, Tbk MLBI
72
70
85
11. PT. AkashaWira International, Tbk ADES
79
86
84
SCCO
10. PT. Supreme Cable Manufacturing & Commerce, Tbk
88
79
80
16. PT. Mandom Indonesia, Tbk TCID
83
88
17. PT. Unilever, Tbk UNVR
63
63
60
77
14. PT. Ultrajaya Milk Industry and Trading Company, Tbk
84
79
15. PT. Kimia Farma (Persero), Tbk KAEF
82
83
84
ULTJ
75
73
Kode Perusahaan Waktu Mengaudit 2011 2012 2013
82
80
4. PT. TriasSentosa, Tbk TRST
74
78
84
3. PT. Berlina, Tbk BRNA
83
76
77
2. PT. Try Polyta Indonesia, Tbk TPIA
79
80
81
1. PT. Jaya Pari Steel, Tbk JPRS
80
5. PT. Sierad Produce, Tbk SIPD
9. PT. Pan Brothers, Tbk PBRX
84
86
84
83
8. PT. Multi Prima Sejahtera, Tbk LPIN
84
83
INDS
79
7. PT. Indospring, Tbk
84
85
82
6. PT. Fajar Surya Wisesa, Tbk FASW
86
81
83
Lampiran vi No. Pergantian Auditor dari Perusahaan Sampel yang Melakukan Pergantian Auditor (1) Tidak Melakukan Pergantian Auditor (0) Nama Perusahaan Kode Perusahaan Pergantian Auditor 2011 2012 2013
14. PT. Ultrajaya Milk Industry and Trading Company, Tbk
1
11. PT. AkashaWira International, Tbk ADES
12. PT. Multi Bintang Indonesia, Tbk MLBI
1
1
1
13. PT. Modern Internasional, Tbk MDRN
ULTJ
1
1
1
1
15. PT. Kimia Farma (Persero), Tbk KAEF
1
1
1
16. PT. Mandom Indonesia, Tbk TCID
1
SCCO
1. PT. Jaya Pari Steel, Tbk JPRS
7. PT. Indospring, Tbk
2. PT. Try Polyta Indonesia, Tbk TPIA
3. PT. Berlina, Tbk BRNA
1
1
1
4. PT. TriasSentosa, Tbk TRST
5. PT. Sierad Produce, Tbk SIPD
6. PT. Fajar Surya Wisesa, Tbk FASW
INDS
10. PT. Supreme Cable Manufacturing & Commerce, Tbk
1
1
1
8. PT. Multi Prima Sejahtera, Tbk LPIN
9. PT. Pan Brothers, Tbk PBRX
1
1
1
17. PT. Unilever, Tbk UNVR
Lampiran vii Logaritma Natural Biaya Eksternal Audit dari Perusahaan Sampel Logaritma Natural Biaya Eksternal Kode No. Nama Perusahaan Audit
Perusahaan
2011 2012 20131. PT. Jaya Pari Steel, Tbk JPRS 20.44184 20.56502 20.81827
2. PT. Try Polyta Indonesia, Tbk TPIA 21.86558 21.24146 21.44062
3. PT. Berlina, Tbk BRNA 21.41519 21.07592 21.61887
4. PT. TriasSentosa, Tbk TRST 20.88395 21.63902 20.99572
5. PT. Sierad Produce, Tbk SIPD 22.37695 22.29481 22.43339
6. PT. Fajar Surya Wisesa, Tbk FASW 22.47623 21.85202 21.20021
7. PT. Indospring, Tbk
INDS 19.24824 19.60926 19.11383
8. PT. Multi Prima Sejahtera, Tbk LPIN 19.24395 19.06624 19.85258
9. PT. Pan Brothers, Tbk PBRX 18.23435 17.52908 18.97457
PT. Supreme Cable
10. SCCO Manufacturing & Commerce, 21.05861 21.6222 21.89425 Tbk
11. PT. AkashaWira International, ADES 18.29285 19.89544 19.10378
Tbk
12. PT. Multi Bintang Indonesia, MLBI 22.97073 22.47503 23.33931
Tbk
13. PT. Modern Internasional, Tbk MDRN 21.99253 22.04123 22.03462
14. PT. Ultrajaya Milk Industry ULTJ 21.6739 21.67062 21.67256 and Trading Company, Tbk
15. PT. Kimia Farma (Persero), KAEF 22.9362 22.82874 22.76866
Tbk
16. PT. Mandom Indonesia, Tbk TCID 22.41439 22.57377 22.57377
17. PT. Unilever, Tbk UNVR 24.41534 23.77703 23.76239
Lampiran viii
Output SPSS
Descriptives Analisis Statistik Deskriptif Descriptive Statistics N Minimum Maximum Mean Std. Deviation AGE
51
39.00 67.00 53.5882 7.63460 TIME
51
60.00 88.00 78.9804 6.94115 LnFEE
51
17.53 24.42 21.3195 1.54873 Valid N (listwise)
51 Frequencies Statistics GEN PAU KA N Valid
51
51
Valid .00
33
64.7
64.7
64.7
1.00
18
35.3 35.3 100.0 Total 51 100.0 100.0
51 Missing Frequency Table GEN
Frequency Percent Valid Percent Cumulative
PercentPAU
Frequency Percent Valid Percent Cumulative
Percent.00
30
58.8
58.8
58.8
1.00
21
41.2 41.2 100.0 Valid 51 100.0 100.0 Total KA
Frequency Percent Valid Percent Cumulative
Percent.00
30
58.8
58.8
58.8
1.00
21
41.2 41.2 100.0 Valid 51 100.0 100.0 Total Analisis Regresi Logistik Logistic Regression a Case Processing Summary UnweightedCases N Percent Included in Analysis 51 100.0 Selected Cases Missing Cases .0 Total 51 100.0 Unselected Cases .0 Total 51 100.0
a. If weight is in effect, see classification table for the total number of cases.
Dependent Variable Encoding Original Value Internal Value .00
1.00 a,b,c
1 Iteration History
Iteration -2 Log likelihood Coefficients Constant 1 69.105 -.353 Step 0 2 69.104 -.357 3 69.104 -.357 a. Constant is included in the model.
b. Initial -2 Log Likelihood: 69.104
c. Estimation terminated at iteration number 3 because parameter estimates changed by less than .001.
a,b
Classification Table Observed Predicted KA Percentage Correct .00
1.00 .00 30 100.0 KA
1.00 21 .0 Step 0
58.8 Overall Percentage 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 -.357 .285 1.572 1 .210 .700 Variables not in the Equation Score Df Sig. Step 0 Variables GEN .706 1 .401 AGE 2.116 1 .146 TIME 1.604 1 .205 PAU 10.658 1 .001 LnFEE 14.124 1 .000 Overall Statistics 28.414 5 .000 Iteration History a,b,c,d Iteration -2 Log likelihood Coefficients Constant GEN AGE TIME PAU LnFEE Step 1 1 36.865 -8.631 .002 .089 -.077 -2.094 .489 2 28.721 -17.746 .372 .137 -.106 -3.764 .909 3 25.242 -29.078 .853 .193 -.124 -5.652 1.377 4 24.241 -38.508 1.254 .254 -.140 -7.343 1.730 5 24.106 -43.263 1.554 .288 -.145 -8.296 1.888 6 24.102 -44.217 1.662 .295 -.145 -8.532 1.916 7 24.102 -44.261 1.669 .296 -.145 -8.546 1.918 8 24.102 -44.261 1.669 .296 -.145 -8.546 1.918
a. Method: Enter b. Constant is included in the model.
c. Initial -2 Log Likelihood: 69.104
d. Estimation terminated at iteration number 8 because parameter estimates changed by less than .001.
Omnibus Tests of Model Coefficients Chi-square Df Sig. Step 45.003
5 .000
Step 1 Block 45.0035 .000
Model 45.0035 .000
Model SummaryStep -2 Log Cox & Snell R Nagelkerke R likelihood Square Square a 1 24.102 .586 .790 a. Estimation terminated at iteration number 8 because parameter estimates changed by less than .001.
Hosmer and Lemeshow Test Step Chi-square df Sig. 1 1.158 8 .997 Contingency Table for Hosmer and Lemeshow Test KA = .00 KA = 1.00 Total Observed Expected Observed Expected
1
5 5.000 .000
5 Step 1
2
5 4.999 .001
5
3
5 4.972 .028
5
4 5 4.837 .163
5
5 4 4.469 1 .531
5
6 3 3.056 2 1.944
5
7 2 1.509 3 3.491
5
8 1 .913 4 4.087
5 9 .228 5 4.772
5 10 .016
a
6 5.9846 Classification Table Observed Predicted KA Percentage Correct .00
1.00 .00
26
4
86.7 KA Step 1
1.00
3
18
85.7 Overall Percentage
86.3 Variables in the Equation B S.E. Wald df Sig. Exp(B) GEN 1.669 2.531 .435 1 .510 5.309 AGE .296 .149 3.946 1 .047 1.344 a TIME -.145 .098 2.189 1 .139 .865 Step 1 PAU -8.546 3.719 5.281 1 .022 .000 LnFEE 1.918 .729 6.915 1 .009 6.804 Constant -44.261 20.104 4.847 1 .028 .000
a. Variable(s) entered on step 1: GEN, AGE, TIME, PAU, LnFEE.
Correlation Matrix
Constant GEN AGE TIME PAU LnFEE Constant 1.000 -.431 -.543 -.243 .663 -.897 GEN -.431 1.000 .120 .267 -.650 .355 AGE -.543 .120 1.000 -.293 -.714 .363 Step 1 TIME -.243 .267 -.293 1.000 .117 -.052 PAU .663 -.650 -.714 .117 1.000 -.568 LnFEE -.897 .355 .363 -.052 -.568 1.000