3. BWPT PT. BW Plantation, Tbk - Pengaruh Ukuran KAP, Opini audit, Profitabilitas, Debt to Equity Ratio dan Return On Asset Terhadap Audit Report Lag pada Perusahaan Perkebunan yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2010 - 2013.
LAMPIRAN Daftar Sampel Perusahaan Memenuhi Kriteria
No Kode Nama Perusahaan Kriteria Sampel
1 2 3
1. AALI PT. Astra Agro Lestari, Tbk
1 √ √ √
2. ANJT PT. Austindo Nusantara Jaya, Tbk √ √
3. BWPT PT. BW Plantation, Tbk √ √ √
2
4. DNSG PT. Dharma Satya Nusantara, Tbk √ √
5. GZCO PT.Gzco Plantation, Tbk
3 √ √ √
6. JAWA PT.Jaya Agra Wattie, Tbk √ √ √
4
7. LSIP PT.PP London Sumatera Indonesia Tbk √ √ √
5
8. MAGP PT. Multi Agro Gemilang Plantation Tbk √ √
9. PALM PT. Provident Agro, Tbk √ √
10. SGRO PT.Sampoerna Agro, Tbk √ √ √
6
11. SIMP PT.Salim Ivomas Pratama, Tbk
7 √ √ √
12. SMAR PT.Sinar Mas Agro Resources and Technology, Tbk √ √ √
8
13. SSMS PT. Sawit Sumbermas Sarana, Tbk √ √
14. TBLA PT. Tunas Baru Lampung, Tbk √ √ √
9
15. UNSP PT. Bakrie Sumatera Plantation, Tbk
10 √ √ √
DATAPENELITIAN TAHUN 2010 - 2013
No Nama Perusahaan Ukuran KAP2010 2011 2012 2013
1. PT. Astra Agro Lestari, Tbk
1
1
1
1
2. PT. BW Plantation, Tbk
1
1
1
1
3. PT.Gzco Plantation, Tbk
1
1
1
1
4. PT.Jaya Agra Wattie, Tbk
5. PT.PP London Sumatera Indonesia Tbk
6. PT.Sampoerna Agro, Tbk
7. PT.Salim Ivomas Pratama, Tbk
1
1
1
1
8. PT.Sinar Mas Agro Resources and Technology, Tbk
1
1
1
1
9. PT. Tunas Baru Lampung, Tbk
1
1
1
1
10. PT. Bakrie Sumatera Plantation, Tbk
No Nama Perusahaan Opini Audit
1 No Nama Perusahaan Debt to Equity Ratio 2010 2011 2012 2013
73.94
3. PT.Gzco Plantation, Tbk
135.20 151.70 194.90 183.80
2. PT. BW Plantation, Tbk
45.73
32.61
21.10
21.91
1. PT. Astra Agro Lestari, Tbk
1
4. PT.Jaya Agra Wattie, Tbk
10. PT. Bakrie Sumatera Plantation, Tbk
1
1
1
1
9. PT. Tunas Baru Lampung, Tbk
1
1
1
88.08 99.20 112.94
190.92
8. PT.Sinar Mas Agro Resources and Technology, Tbk
7. PT.Salim Ivomas Pratama, Tbk
10. PT. Bakrie Sumatera Plantation, Tbk
195.23 164.08 195.40 245.52
9. PT. Tunas Baru Lampung, Tbk
111.48 100.69 81.75 183.44
8. PT.Sinar Mas Agro Resources and Technology, Tbk
74.23
65.14
68.15
146.46
67.22
71.21 78.79 108.65
55.15
36.47
33.61
6. PT.Sampoerna Agro, Tbk
20.58
20.26
94.55
22.12
5. PT.PP London Sumatera Indonesia Tbk
1
1
2010 2011 2012 2013
10. PT. Bakrie Sumatera Plantation, Tbk
1
1
2. PT. BW Plantation, Tbk
1
1
1
1
1. PT. Astra Agro Lestari, Tbk
1 No Nama Perusahaan Profitabilitas 2010 2011 2012 2013
9. PT. Tunas Baru Lampung, Tbk
1
8. PT.Sinar Mas Agro Resources and Technology, Tbk
7. PT.Salim Ivomas Pratama, Tbk
6. PT.Sampoerna Agro, Tbk
5. PT.PP London Sumatera Indonesia Tbk
4. PT.Jaya Agra Wattie, Tbk
1
3. PT.Gzco Plantation, Tbk
2. PT. BW Plantation, Tbk
1. PT. Astra Agro Lestari, Tbk
1
3. PT.Gzco Plantation, Tbk
1
1
1
1
7. PT.Salim Ivomas Pratama, Tbk
1
1
1
1
6. PT.Sampoerna Agro, Tbk
1
1
1
1
5. PT.PP London Sumatera Indonesia Tbk
1
1
1
1
4. PT.Jaya Agra Wattie, Tbk
1
1
119.67 106.48 139.86 270.14 No Nama Perusahaan Return On Asset
2010 2011 2012 2013
1
3. PT.Gzco Plantation, Tbk
1
2. PT. BW Plantation, Tbk
1
1
1
1. PT. Astra Agro Lestari, Tbk
5. PT.PP London Sumatera Indonesia Tbk
2010 2011 2012 2013
No Nama Perusahaan Audit Report Lag
4.35 3.99 -5.62 -15.36
10. PT. Bakrie Sumatera Plantation, Tbk
1.39
4.69
9.92
4. PT.Jaya Agra Wattie, Tbk
1
9. PT. Tunas Baru Lampung, Tbk
8. PT.Sinar Mas Agro Resources and Technology, Tbk
1
9. PT. Tunas Baru Lampung, Tbk
1
1
1
1
1
1
1
1
7. PT.Salim Ivomas Pratama, Tbk
1
6. PT.Sampoerna Agro, Tbk
1
1
6.76
4.86
1. PT. Astra Agro Lestari, Tbk
2.93
9.55
7.65
4. PT.Jaya Agra Wattie, Tbk
5.90 3.14 -3.0
7.67
3. PT.Gzco Plantation, Tbk
5.34
2.63
8.93
9.18
2. PT. BW Plantation, Tbk
12.04
19.41
23.57
22.94
6.86
5. PT.PP London Sumatera Indonesia Tbk
13.25
7. PT.Salim Ivomas Pratama, Tbk
12.16
10.10
8. PT.Sinar Mas Agro Resources and Technology, Tbk
2.26
5.71
8.83
12.05
2.67
18.58
8.13
16.11
15.71
6. PT.Sampoerna Agro, Tbk
9.63
14.77
25.05
10. PT. Bakrie Sumatera Plantation, Tbk
1
Descriptive Statistics
1
40
1 23 .58 .501 .251 -2.003 .733 Opini_Audit_X2
Hasil Pengujian Regresi Logistik
40
Error Ukuran_KAP_X1
N Range Minimum Maximum Sum Mean Std. Deviation Variance Kurtosis Statistic Statistic Statistic Statistic Statistic Statistic Statistic Statistic Statistic Std.
1
40
1 17 .43 .501 .251 -2.003 .733 Debt_to_Equity_Ratio_X4 40 249.88 20.26 270.14 4228.36 105.7090 65.28910 4262.667 -.254 .733 Return_On_Assets_X5
40 40.41 -15.36 25.05 334.73 8.3683 7.78429 60.595 1.574 .733 Audit_Report_Lag_Y
40
1
1 18 .45 .504 .254 -2.062 .733 Valid N (listwise)
40
DESCRIPTIVES VARIABLES=Ukuran_KAP_X1 Opini_Audit_X2 Profitabilitas_X3 Debt_to_Equity_Ratio_X4 Return_On_Assets_X5 Audit_Report_Lag_Y /STATISTICS=MEAN SUM STDDEV VARIANCE RANGE MIN MAX KURTOSIS.
1 13 .32 .474 .225 -1.473 .733 Profitabilitas_X3
Logistic Regression Dependent Variable Encoding
c. Estimation terminated at iteration number 2 because parameter estimates changed by less than .001.
b. Initial -2 Log Likelihood: 55.051
Step 0 1 55.051 -.200 2 55.051 -.201 a. Constant is included in the model.
Coefficients Constant
Iteration
Iteration History a,b,c
Original Value Internal Value Lebih dari Rata - Rata Waktu Audit Kurang atau Sama dengan Rata - Rata WaktuAudit
- 2 Log likelihood
Classification Table
a,bObserved Predicted
Audit_Report_Lag Percentage
- Rata Waktu Audit Kurang atau
Correct
/
Lebih dari Rata
Sama dengan Rata - Rata WaktuAudit
Step 0 Audit_Report_Lag Lebih dari Rata - Rata Waktu Audit 22 100.0 Kurang atau Sama dengan Rata - Rata WaktuAudit 18 .0
Overall Percentage 55.0 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 -.201 .318 .399 1 .528 .818
Variables not in the Equation Score df Sig.
Step 0 Variables Ukuran_KAP_X1 7.821 1 .005 Opini_Audit_X2 .010 1 .919 Profitabilitas_X3 .175 1 .676 Debt_to_Equity_Ratio_X4 8.035 1 .005 Return_On_Assets_X5 12.116 1 .000
Overall Statistics 14.628 5 .012
Block 1: Method = Enter Iteration History a,b,c,d
Coefficients Constant Ukuran_KAP_X1 Opini_Audit_X2 Profitabilitas_X3
Iteration
- 2 Log likelihood
Debt_to_Equity _Ratio_X4
Return_On_Ass ets_X5 Step 1 1 38.366 -1.137 -.591 .881 .343 -.002 .128 2 35.353 -2.454 -.259 1.572 .391 -.003 .240
3 34.921 -3.228 -.132 1.948 .424 -.003 .304 4 34.906 -3.406 -.109 2.036 .434 -.003 .320 5 34.906 -3.413 -.109 2.040 .435 -.003 .320 6 34.906 -3.413 -.109 2.040 .435 -.003 .320 a. Method: Enter b. Constant is included in the model.
c. Initial -2 Log Likelihood: 55.051 d. Estimation terminated at iteration number 6 because parameter estimates changed by less than .001.
Omnibus Tests of Model Coefficients Chi-square Df Sig.
Step 1 Step 20.145 5 .001 Block 20.145 5 .001 Model 20.145 5 .001
Step
Cox & Snell R Square
Nagelkerke R Square 1 34.906
- 2 Log likelihood
a
.396 .529
a. Estimation terminated at iteration number 6 because parameter estimates changed by less than .001.
Hosmer and Lemeshow Test Step Chi-square df Sig.
1 4.463 8 .813
Model Summary
Contingency Table for Hosmer and Lemeshow Test
4
Ukuran_KAP_X1 -.109 1.171 .009 1 .926 .897 Opini_Audit_X2 2.040 1.349 2.286 1 .131 7.692 Profitabilitas_X3 .435 1.105 .155 1 .694 1.545 Debt_to_Equity_Ratio_X4 -.003 .010 .113 1 .736 .997 Return_On_Assets_X5 .320 .137 5.453 1 .020 1.378 Constant -3.413 2.171 2.471 1 .116 .033
a
Step 1
4 Variables in the Equation B S.E. Wald df Sig. Exp(B)
4 10 .090 4 3.910
4 9 .352 4 3.648
8 2 .807 2 3.193
4
7 1 1.881 3 2.119
4
6 2 2.483 2 1.517
5 3 2.745 1 1.255
Audit_Report_Lag = Lebih dari Rata - Rata Waktu Audit
4
4 3 2.903 1 1.097
4
3 3 3.249 1 .751
4
2 4 3.594 .406
4
1 4 3.897 .103
Step 1
WaktuAudit Total Observed Expected Observed Expected
Audit_Report_Lag = Kurang atau Sama dengan Rata - Rata
a. Variable(s) entered on step 1: Ukuran_KAP_X1, Opini_Audit_X2, Profitabilitas_X3, Debt_to_Equity_Ratio_X4, Return_On_Assets_X5.