Analisis Pengaruh Ukuran Kantor Akuntan Publik, Audit Fee, Audittenure, Dan Karakteristik Komite Audit Terhadap Audit Quality Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia

LAMPIRAN
Lampiran i
Proses Seleksi Sampel Perusahaan Manufaktur Tahun 2013-2015
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17

18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37

Nama Perusahaan
Indocement Tunggal Prakarsar Tbk.
Semen Baturaja Persero Tbk.
Holcim Indonesia Tbk.
Semen Indonesia Tbk.
Wijaya Karya Beton Tbk.
Asahimas Flat Glass Tbk.
Arwana Citra Mulia Tbk.
Inti Keramik Alam Asli Industri Tbk.
Keramika Indonesia Assosiasi Tbk.
Mulia Industrindo Tbk.
Surya Toto Indonesia Tbk.
Alaska Industrindo Tbk.
Alumindo Light Metal Industry Tbk.
Saranacentral Bajatama Tbk.
Beton Jaya Manunggal Tbk.
Citra Turbindo Tbk
Gunawan Dianjaya Steel Tbk
Indal Aluminium Industry Tbk

Steel Pipe Industry of Indonesia Tbk
Itamaraya Tbk.
Jakarta Kyoei Steel Work LTD Tbk
Jaya Pari Steel Tbk
Krakatau Steel Tbk
Lion Metal Works Tbk
Lionmesh Prima Tbk
Hanson International Tbk
Pelat Timah Nusantara Tbk
Pelangi Indah Canindo Tbk
Tembaga Mulia Semanan Tbk
Barito Pasific Tbk
Budi Starch and Sweetener Tbk
Duta Pertiwi Nusantara
Ekadharma International Tbk
Eterindo Wahanatama Tbk
Intan Wijaya International Tbk
Sorini Agro Asia Corporindo Tbk
Indo Acitama Tbk

Kode
Perusahaan
INTP
SMBR
SMCB
SMGR
WTON
AMFG
ARNA
IKAI
KIAS
MLIA
TOTO
ALKA
ALMI
BAJA
BTON
CTBN
GDST
INAI

ISSP
ITMA
JKSW
JPRS
KRAS
LION
LMSH
MYRX
NIKL
PICO
TBMS
BRPT
BUDI
DPNS
EKAD
ETWA
INCI
SOBI
SRSN

1
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√

√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√

Kriteria

2 3 4
√ √ ×
√ √ ×
√ √ ×
√ √ ×
× - √ √ ×
√ √ ×
√ × √ √ ×
√ √ √
√ √ ×
√ √ √
√ √ ×
× - √ √ √
√ √ ×
√ √ √
√ √ ×
√ √ ×
× - √ × √ √ √
√ √ ×
√ √ √

√ √ √
× - √ √ ×
√ √ ×
√ × √ √ ×
√ √ ×
√ √ √
√ √ ×
√ √ ×
√ √ ×
√ × √ √ √

Sampel

Sampel 1
Sampel 2

Sampel 3
Sampel 4

Sampel 5

Sampel 6
Sampel 7

Sampel 8

Sampel 9

Universitas Sumatra Utara

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43
44
45
46
47
48

49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79

Chandra Asri Petrochemical
Unggul Indah Cahaya Tbk
Alam Karya Unggul Tbk
Argha Karya Prima Industry Tbk
Asiaplast Industries Tbk
Berlina Tbk
Lotte Chemical Titan Tbk
Champion Pasific Indonesia Tbk
Impack Pratama Industri Tbk
Indopoly Swakarsa Industry Tbk
Sekawan Intipratama Tbk
Siwani Makmur Tbk
Tunas Alfin Tbk
Trias Sentosa Tbk
Yana Prima Hasta Persada Tbk
Charoen Pokphand Indonesia Tbk
Japfa Comfeed Indonesia Tbk
Malindo Feedmill Tbk
Siearad Produce Tbk
SLJ Global Tbk
Tirta Mahakam Resources Tbk
Alkindo Naratama Tbk
Dwi Aneka Jaya Kemasindo Tbk
Fajar Surya Wisesa Tbk
Indah Kiat Pulp & paper Tbk
Toba Pulp Lestari Tbk
Kertas Basuki Rachmat Indonesia
Tbk
Suparma Tbk
Pabrik Kertas Tjiwi Kimia Tbk
Surabaya Agung Industri Pulp &
Kertas Tbk.
Ateliers Mecaniques D'Indonesie
Tbk
Grand Kartech Tbk
Astra International Tbk
Astra Auto Part Tbk
Garuda Metalindo Tbk
Indo Kordsa Tbk
Goodyear Indonesia Tbk
Gajah Tunggal Tbk
Indomobil Sukses International Tbk
Indospring Tbk
Multi Prima Sejahtera Tbk
Multistrada Arah Sarana Tbk

TPIA
UNIC
AKKU
AKPI
APLI
BRNA
FPNI
IGAR
IMPC
IPOL
SIAP
SIMA
TALF
TRST
YPAS
CPIN
JPFA
MAIN
SIPD
SULI
TIRT
ALDO
DAJK
FASW
INKP
INRU
KBRI

√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√

√
√
√
√
√
√
√
√
×
√
√
√
×
√
√
√
√
√
√
√
√
√
×
√
√
√
√

√
√
×
√
√
√
√
√
√
×
×
√
√
√
×
√
√
×
√
×
√
√
×
√

×
×
×
×
×
×
×
×
√
×
√
×
√
×
×
×
×

SPMA
TKIM
SAIP

√
√
√

√
√
×

√
√
-

√
×
-

AMIN

√

×

-

-

KRAH
ASII
AUTO
BOLT
BRAM
GDYR
GJTL
IMAS
INDS
LPIN
MASA

√
√
√
√
√
√
√
√
√
√
√

√
√
√
×
√
√
√
√
√
√
√

√
×
×
√
×
√
√
×
√
√

√
×
×
×
√
×

Sampel 10
Sampel 11

Sampel 12

Sampel 13

Sampel 14

Sampel 15

Universitas Sumatra Utara

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95
96
97
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99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123

Nippres Tbk
Prima alloy steel Universal Tbk
Selamat Sempurna Tbk
Polychem Indonesia Tbk
Argo Pantes Tbk
Asuransi Harta Aman Pratama Tbk
Centex Tbk
Eratex Djaya Tbk
Ever Shine Textile Industry Tbk
Panasia Indo Resources Tbk
Indo Rama Synthetic Tbk
Karwell Indonesia Tbk
Apac Citra Centertex Tbk
Pan Brothers Tbk
Asia Pasific Fibers Tbk
Ricky Putra Globalindo Tbk
Star Petrochem Tbk
Tifico Fiber Indonesia Tbk
Sri Rejeki Isman Tbk
Sunson Textile Manufacturer Tbk
Trisula International Tbk
Nusantara Inti Corpora Tbk
Unitex Tbk
Pan Asia Filament Inti Tbk.
Sepatu Bata Tbk
Primarindo Asia Infrastructure Tbk
Sumi Indo Kabel Tbk
Jembo Cable Company Tbk
KMI Wire and Cable Tbk
Kabelindo Murni Tbk
Supreme Cable Manufacturing and
Commerce Tbk
Voksel Electric Tbk
Sat Nusa Persada Tbk
Akasha Wira International
Tiga Pilar Sejahtera Food Tbk
Cahaya Kalbar Tbk
Davomas Abadi Tbk.
Delta Djakarta Tbk
Indofood CBP Sukses Makmur Tbk
Indofood Sukses Makmur Tbk
Multi Bintang Indonesia Tbk
Mayora Indah Tbk
Prashida Aneka Niaga Tbk
Nippon Indosari Corporindo Tbk

NIPS
PRAS
SMSM
ADMG
ARGO
CNTB
CNTX
ERTX
ESTI
HDTX
INDR
KARW
MYTX
PBRX
POLY
RICY
STAR
TFCO
SRIL
SSTM
TRIS
UNIT
UNTX
PAFI
BATA
BIMA
IKBI
JECC
KBLI
KBLM
SCCO

√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√

√
√
√
√
√
×
√
√
√
√
√
√
√
√
√
√
×
×
√
√
√
√
×
×
×
√
√
√
√
√
√

√
×
√
√
√
×
√
√
×
√
×
√
√
√
√
×
×
√
√
√
√
√
×
√
×

√
√
×
×
×
×
×
×
×
×
√
√
×
×
×
×
×
-

VOKS
PTSN
ADES
AISA
CEKA
DAVO
DLTA
ICBP
INDF
MLBI
MYOR
PSDN
ROTI

√
√
√
√
√
√
√
√
√
√
√
√
√

√
√
×
√
√
×
√
√
√
√
√
√
√

√
√
×
×
√
√
√
√
√
√
√

×
×
×
×
×
×
√
√
×

Sampel 16
Sampel 17

Sampel 18

Sampel 19

Sampel 20
Sampel 21

Universitas Sumatra Utara

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125
126
127
128
129
130
131
132
133
134
135
136
137
138
139
140
141
142
143
144
145
146
147
148
149
150
151

Sekar Bumi Tbk
Sekar Laut Tbk
Siantar Top Tbk
Tri Banyan Tirta Tbk.
Ultrajaya Milk Industry and Trading
Company Tbk
Gudang Garam Tbk.
Hanjaya Mandala Sampoerna Tbk.
Bentoel International Investama Tbk.
Wismilak Inti Makmur Tbk.
Darya Varia Laboratoria Tbk.
Indofarma Tbk.
Kimia Farma Tbk.
Kalbe Farma Tbk.
Merck Tbk.
Pyridam Farma Tbk.
Schering Plough Indonesia Tbk.
Industri Jamu dan Farmasi Sido
Muncul Tbk.
Taisho Pharmaceutical Indonesia
Tbk.
Tempo Scan Pasific Tbk.
Kino Indonesia Tbk.
Martina Berto Tbk.
Mustika Ratu Tbk.
Mandom Indonesia Tbk.
Unilever Indonesia Tbk.
Chitose Internasional Tbk.
Kedawung Setia Industrial Tbk.
Kedaung Indag Can Tbk.
Langgeng Makmur Industry Tbk.

SKBM
SKLT
STTP
ALTO
ULTJ

√
√
√
√
√

×
√
√
√
√

×
×
√
√

×
×

GGRM
HMSP
RMBA
WIIM
DVLA
INAF
KAEF
KLBF
MERK
PYFA
SCPI
SIDO

√
√
√
√
√
√
√
√
√
√
√
√

√
√
√
√
√
√
√
√
√
√
√
√

√
√
√
√
√
√
√
√
√
√
×
√

×
×
×
√
×
×
√
√
×
√
√

SQBI &
SQBB
TSPC
KINO
MBTO
MRAT
TCID
UNVR
CINT
KDSI
KICI
LMPI

√

√

√

×

√
√
√
√
√
√
√
√
√
√

√
×
√
√
√
√
×
×
√
√

√
√
√
√
√
√
×

×
×
×
×
×
√
-

Sampel 22

Sampel 23
Sampel 24
Sampel 25
Sampel 26

Sampel 27

Universitas Sumatra Utara

Lampiran ii
Logaritma Natural Akrual Lancar Kualitas Audit dari Perusahaan Sampel
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27

Nama Perusahaan

Kode
Perusahaan
Mulia Industrindo Tbk.
MLIA
Alaska Industrindo Tbk.
ALKA
Beton Jaya Manunggal Tbk.
BTON
Gunawan Dianjaya Steel Tbk
GDST
Jaya Pari Steel Tbk
JPRS
Lion Metal Works Tbk
LION
Lionmesh Prima Tbk
LMSH
Duta Pertiwi Nusantara
DPNS
Indo Acitama Tbk
SRSN
Trias Sentosa Tbk
TRST
Charoen Pokphand Indonesia Tbk
CPIN
Siearad Produce Tbk
SIPD
Suparma Tbk
SPMA
Grand Kartech Tbk
KRAH
Multi Prima Sejahtera Tbk
LPIN
Nippres Tbk
NIPS
Selamat Sempurna Tbk
SMSM
Ricky Putra Globalindo Tbk
RICY
Trisula International Tbk
TRIS
Mayora Indah Tbk
MYOR
Prashida Aneka Niaga Tbk
PSDN
Wismilak Inti Makmur Tbk.
WIIM
Kimia Farma Tbk.
KAEF
Kalbe Farma Tbk.
KLBF
Pyridam Farma Tbk.
PYFA
Industri Jamu dan Farmasi Sido
SIDO
Muncul Tbk.
Kedaung Indag Can Tbk.
KICI

2013

2014

2015

25,67059
23,82481
23,35875
25,76148
25,39012
23,34069
21,78684
24,30413
23,72545
25,47512
30,28474
28,05655
25,94507
24,89491
23,18226
23,26318
26,84339
23,86772
23,98883
25,09612
22,88897
26,38565
25,85993
27,69896
23,05598

25,82278
23,39715
22,05371
26,46450
24,93116
24,01464
22,66132
23,40762
21,56370
23,39140
27,01653
28,09169
26,65852
23,42178
22,97442
26,28611
23,65509
25,88461
23,05455
26,99167
22,82324
25,43893
23,92331
26,68191
22,80739

25,83660
25,66530
24,14174
25,18709
23,05081
23,33403
22,59440
24,10425
24,20754
24,13143
27,46289
26,43878
27,03137
24,35160
25,56950
25,37440
25,90530
25,29780
23,13405
25,65958
24,38689
25,10309
24,08137
26,25593
21,58457

26,57844
22,57486

25,11652
19,39902

25,47302
22,63835

Universitas Sumatra Utara

Lampiran iii
Ukuran Kantor Akuntan Publik dari Perusahaan Sampel yang Big Four (1)
Non Big Four (0)
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27

Nama Perusahaan

Kode
Perusahaan
Mulia Industrindo Tbk.
MLIA
Alaska Industrindo Tbk.
ALKA
Beton Jaya Manunggal Tbk.
BTON
Gunawan Dianjaya Steel Tbk
GDST
Jaya Pari Steel Tbk
JPRS
Lion Metal Works Tbk
LION
Lionmesh Prima Tbk
LMSH
Duta Pertiwi Nusantara
DPNS
Indo Acitama Tbk
SRSN
Trias Sentosa Tbk
TRST
Charoen Pokphand Indonesia Tbk
CPIN
Siearad Produce Tbk
SIPD
Suparma Tbk
SPMA
Grand Kartech Tbk
KRAH
Multi Prima Sejahtera Tbk
LPIN
Nippres Tbk
NIPS
Selamat Sempurna Tbk
SMSM
Ricky Putra Globalindo Tbk
RICY
Trisula International Tbk
TRIS
Mayora Indah Tbk
MYOR
Prashida Aneka Niaga Tbk
PSDN
Wismilak Inti Makmur Tbk.
WIIM
Kimia Farma Tbk.
KAEF
Kalbe Farma Tbk.
KLBF
Pyridam Farma Tbk.
PYFA
Industri Jamu dan Farmasi Sido
SIDO
Muncul Tbk.
Kedaung Indag Can Tbk.
KICI

2013

2014

2015

1
0
0
0
0
0
0
0
0
1
1
0
0
0
0
0
1
0
0
0
1
0
0
1
0

1
0
0
0
0
0
0
0
0
1
1
0
0
0
0
0
1
0
0
0
1
0
0
1
0

1
0
0
0
0
0
0
0
0
1
1
0
0
0
0
0
1
0
0
0
1
0
0
1
0

0

0

0

0

0

0

Universitas Sumatra Utara

Lampiran iv
Logaritma Natural Biaya Eksternal Audit dari Perusahaan Sampel
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27

Nama Perusahaan

Kode
Perusahaan
Mulia Industrindo Tbk.
MLIA
Alaska Industrindo Tbk.
ALKA
Beton Jaya Manunggal Tbk.
BTON
Gunawan Dianjaya Steel Tbk
GDST
Jaya Pari Steel Tbk
JPRS
Lion Metal Works Tbk
LION
Lionmesh Prima Tbk
LMSH
Duta Pertiwi Nusantara
DPNS
Indo Acitama Tbk
SRSN
Trias Sentosa Tbk
TRST
Charoen Pokphand Indonesia Tbk
CPIN
Siearad Produce Tbk
SIPD
Suparma Tbk
SPMA
Grand Kartech Tbk
KRAH
Multi Prima Sejahtera Tbk
LPIN
Nippres Tbk
NIPS
Selamat Sempurna Tbk
SMSM
Ricky Putra Globalindo Tbk
RICY
Trisula International Tbk
TRIS
Mayora Indah Tbk
MYOR
Prashida Aneka Niaga Tbk
PSDN
Wismilak Inti Makmur Tbk.
WIIM
Kimia Farma Tbk.
KAEF
Kalbe Farma Tbk.
KLBF
Pyridam Farma Tbk.
PYFA
Industri Jamu dan Farmasi Sido
SIDO
Muncul Tbk.
Kedaung Indag Can Tbk.
KICI

2013

2014

2015

22,66019
19,72855
18,44507
21,1843
20,81826
19,05195
19,8546
20,26894
20,67466
20,99572
23,41376
22,44471
21,92282
21,02579
19,85257
20,75816
21,25271
22,04141
21,97338
22,71215
21,84337
22,75295
22,76865
24,01138
19,65189

21,70179
21,04796
18,28169
21,06327
18,9703
19,11382
20,53216
18,9008
20,76835
21,39606
23,67968
22,29258
21,95478
21,51348
20,0214
20,19314
21,25153
21,29591
22,02039
21,83403
21,99999
22,86979
22,91728
24,07507
19,04098

21,60405
20,38978
18,3426
21,04302
19,46881
19,16261
20,32209
19,51065
20,99084
21,48688
24,07932
23,70149
22,19261
21,86435
23,41973
20,44453
22,3303
21,08927
22,19785
22,57512
22,27516
23,07087
22,82459
24,12283
20,01014

22,35329

22,31209

22,0394

18,87319

18,82198

19,28374

Universitas Sumatra Utara

Lampiran v
Audit Tenure dari Perusahaan Sampel yang Masa Perikatan 3 tahun (1)
tidak 3 tahun (0)
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27

Nama Perusahaan

Kode
Perusahaan
Mulia Industrindo Tbk.
MLIA
Alaska Industrindo Tbk.
ALKA
Beton Jaya Manunggal Tbk.
BTON
Gunawan Dianjaya Steel Tbk
GDST
Jaya Pari Steel Tbk
JPRS
Lion Metal Works Tbk
LION
Lionmesh Prima Tbk
LMSH
Duta Pertiwi Nusantara
DPNS
Indo Acitama Tbk
SRSN
Trias Sentosa Tbk
TRST
Charoen Pokphand Indonesia Tbk
CPIN
Siearad Produce Tbk
SIPD
Suparma Tbk
SPMA
Grand Kartech Tbk
KRAH
Multi Prima Sejahtera Tbk
LPIN
Nippres Tbk
NIPS
Selamat Sempurna Tbk
SMSM
Ricky Putra Globalindo Tbk
RICY
Trisula International Tbk
TRIS
Mayora Indah Tbk
MYOR
Prashida Aneka Niaga Tbk
PSDN
Wismilak Inti Makmur Tbk.
WIIM
Kimia Farma Tbk.
KAEF
Kalbe Farma Tbk.
KLBF
Pyridam Farma Tbk.
PYFA
Industri Jamu dan Farmasi Sido
SIDO
Muncul Tbk.
Kedaung Indag Can Tbk.
KICI

2013

2014

2015

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

1
0
1
0
1
1
1
1
1
1
1
1
0
1
1
1
1
0
0
1
1
1
1
1
1

0

0

0

0

0

1

Universitas Sumatra Utara

Lampiran vi
Gender Komite Audit dari Perusahaan Sampel yang Terdapat Wanita (1)
Tidak Ada Wanita (0)
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27

Nama Perusahaan

Kode
Perusahaan
Mulia Industrindo Tbk.
MLIA
Alaska Industrindo Tbk.
ALKA
Beton Jaya Manunggal Tbk.
BTON
Gunawan Dianjaya Steel Tbk
GDST
Jaya Pari Steel Tbk
JPRS
Lion Metal Works Tbk
LION
Lionmesh Prima Tbk
LMSH
Duta Pertiwi Nusantara
DPNS
Indo Acitama Tbk
SRSN
Trias Sentosa Tbk
TRST
Charoen Pokphand Indonesia Tbk
CPIN
Siearad Produce Tbk
SIPD
Suparma Tbk
SPMA
Grand Kartech Tbk
KRAH
Multi Prima Sejahtera Tbk
LPIN
Nippres Tbk
NIPS
Selamat Sempurna Tbk
SMSM
Ricky Putra Globalindo Tbk
RICY
Trisula International Tbk
TRIS
Mayora Indah Tbk
MYOR
Prashida Aneka Niaga Tbk
PSDN
Wismilak Inti Makmur Tbk.
WIIM
Kimia Farma Tbk.
KAEF
Kalbe Farma Tbk.
KLBF
Pyridam Farma Tbk.
PYFA
Industri Jamu dan Farmasi Sido
SIDO
Muncul Tbk.
Kedaung Indag Can Tbk.
KICI

2013

2014

2015

0
0
0
0
0
1
1
0
0
0
0
0
1
1
0
1
1
0
1
1
1
0
0
1
1

0
0
0
0
0
1
1
0
0
0
0
0
1
1
0
1
1
0
1
1
0
0
0
1
1

0
0
0
0
0
1
1
0
0
0
0
0
1
1
0
1
1
0
0
1
0
0
0
1
1

0

0

0

1

1

1

Universitas Sumatra Utara

Lampiran vii
Usia Komite Audit dari Perusahaan Sampel
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27

Nama Perusahaan

Kode
Perusahaan
Mulia Industrindo Tbk.
MLIA
Alaska Industrindo Tbk.
ALKA
Beton Jaya Manunggal Tbk.
BTON
Gunawan Dianjaya Steel Tbk
GDST
Jaya Pari Steel Tbk
JPRS
Lion Metal Works Tbk
LION
Lionmesh Prima Tbk
LMSH
Duta Pertiwi Nusantara
DPNS
Indo Acitama Tbk
SRSN
Trias Sentosa Tbk
TRST
Charoen Pokphand Indonesia Tbk
CPIN
Siearad Produce Tbk
SIPD
Suparma Tbk
SPMA
Grand Kartech Tbk
KRAH
Multi Prima Sejahtera Tbk
LPIN
Nippres Tbk
NIPS
Selamat Sempurna Tbk
SMSM
Ricky Putra Globalindo Tbk
RICY
Trisula International Tbk
TRIS
Mayora Indah Tbk
MYOR
Prashida Aneka Niaga Tbk
PSDN
Wismilak Inti Makmur Tbk.
WIIM
Kimia Farma Tbk.
KAEF
Kalbe Farma Tbk.
KLBF
Pyridam Farma Tbk.
PYFA
Industri Jamu dan Farmasi Sido
SIDO
Muncul Tbk.
Kedaung Indag Can Tbk.
KICI

2013

2014

2015

58
58
56
46
54
72
65
41
73
57
66
63
60
49
74
51
68
79
53
49
47
48
56
69
66

59
59
57
47
56
73
66
42
74
58
67
64
61
50
67
52
69
55
54
50
70
49
57
61
67

60
60
58
48
57
74
67
43
75
59
68
65
62
51
68
53
70
56
55
51
71
50
58
62
68

66

67

68

46

47

48

Universitas Sumatra Utara

Lampiran viii
Output SPSS
Analisis Statistik Deskriptif
Descriptive Statistics
N
Kualitas Audit
Ukuran KAP
Biaya Audit
Audit Tenure
Gender Komite
Usia Komite
Valid N (listwise)

Minimum
81
81
81
81
81
81
81

Maximum

19.40
.00
18.34
.00
.00
41.00

30.28
1.00
24.12
1.00
1.00
79.00

Mean

Std. Deviation

24.6794
.2222
21.3367
.2593
.3827
59.4198

1.80739
.41833
1.51356
.44096
.48908
9.03032

Uji Asumsi Klasik, Koefisien Determinasi dan Analisis Regresi Berganda
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N

81

Normal Parameters

a,,b

Mean

.0000000

Std. Deviation
Absolute

Most Extreme Differences

1.61560219
.074

Positive
Negative

.074
-.070
.670

Kolmogorov-Smirnov Z
Asymp. Sig. (2-tailed)

.760

a. Test distribution is Normal.
b. Calculated from data.

b

Model Summary

Model
1

R

R Square
a

.448

.201

Adjusted R
Square
.148

Std. Error of the
Estimate
1.66859

Durbin-Watson
1.934

a. Predictors: (Constant), Usia Komite, Biaya Audit, Gender Komite, Audit Tenure, Ukuran KAP

b. Dependent Variable: Kualitas Audit

Universitas Sumatra Utara

Coefficientsa
Unstandardized
Coefficients
Model
1

B
(Constant)

Standardized
Coefficients

Std. Error

18.935

3.093

Ukuran KAP

.973

.482

Biaya Audit

.297

Audit Tenure

Beta

Collinearity Statistics
t

Sig.

Tolerance

VIF

6.122

.000

.225

2.019

.047

.857

1.167

.130

.249

2.291

.025

.904

1.106

-.207

.427

-.050

-.485

.629

.982

1.019

Gender
Komite

-.788

.384

-.213

-2.053

.044

.987

1.013

Usia Komite

-.008

.021

-.038

-.358

.721

.936

1.068

a. Dependent Variable: Kualitas Audit

Charts

Universitas Sumatra Utara

Universitas Sumatra Utara