Analisis Pengaruh Auditor Industry Specialization, Audit Tenure, Ukuran Perusahaan, dan Independensi Auditor terhadap Kualitas Audit Pada Perusahaan Manufaktur yang Terdaftar di BEI
Lampiran 1
Hasil Regres SPSS :
Statistik Deskriptif
Descriptive Statistics
N Minimum Maximum Mean Std. Deviation
AIS 111 0 1 .31 .463
AT 111 1 3 1.77 .797
UP 111 23.0825 32.9970 2.751770E1 1.5798545
IA 111 0 1 .29 .455
KA 111 0 1 .25 .436
Valid N (listwise) 111
Uji Asumsi Klasik :
1.
Uji Multikolinieritas
Coefficientsa
Model
Collinearity Statistics Tolerance VIF
1 AIS .938 1.066
AT .955 1.047
UP .948 1.055
IA .996 1.004
(2)
2.
Uji Autokorelasi
Runs Test
Unstandardized Residual
Test Valuea -.09106
Cases < Test Value 55 Cases >= Test Value 56
Total Cases 111
Number of Runs 60
Z .668
Asymp. Sig. (2-tailed) .504 a. Median
Regresi Logistik :
Hosmer dan Lemeshow Test (Menilai Kelayakan Model Regresi)
Hosmer and Lemeshow Test Step Chi-square df Sig.
1 1.401 8 .994
Overall Model Fit Test (Menilai Model Fit)
Iteration Historya,b,cIteration -2 Log likelihood
Coefficients Constant
Step 0 1 125.579 -.991
2 125.385 -1.085
3 125.385 -1.087
4 125.385 -1.087
a. Constant is included in the model. b. Initial -2 Log Likelihood: 125,385
c. Estimation terminated at iteration number 4 because parameter estimates changed by less than
(3)
Iteration Historya,b,c,d
Iteration -2 Log likelihood
Coefficients
Constant AIS AT UP IA
Step 1 1 81.761 -19.717 .430 .099 .667 .208
2 65.580 -37.439 .794 .173 1.285 .331
3 59.825 -55.125 1.216 .193 1.908 .343
4 58.563 -67.900 1.498 .189 2.359 .311
5 58.472 -72.511 1.591 .187 2.522 .299
6 58.471 -72.939 1.599 .187 2.537 .298
7 58.471 -72.943 1.600 .187 2.537 .298
8 58.471 -72.943 1.600 .187 2.537 .298
a. Method: Enter
b. Constant is included in the model. c. Initial -2 Log Likelihood: 125,385
d. Estimation terminated at iteration number 8 because parameter estimates changed by less than ,001.
Uji Koefisien Determinasi
Model Summary
Step -2 Log likelihood
Cox & Snell R Square
Nagelkerke R Square
1 58.471a .453 .669
a. Estimation terminated at iteration number 8 because parameter estimates changed by less than ,001.
(4)
Pengujian Omnibus Test
Omnibus Tests of Model Coefficients Chi-square df Sig.
Step 1 Step 66.914 4 .000
Block 66.914 4 .000
Model 66.914 4 .000
Pengujian secara Parsial.
Variables in the Equation
B S.E. Wald df Sig. Exp(B)
Step 1a AIS 1.600 .751 4.532 1 .033 4.951
AT .187 .415 .202 1 .653 1.205
UP 2.537 .614 17.059 1 .000 12.647
IA .298 .749 .158 1 .691 1.347
Constant -72.943 17.340 17.696 1 .000 .000 a. Variable(s) entered on step 1: AIS, AT, UP, IA.
(5)
Lampiran 2
Hasil Data Excel
NO
PERUSAHAAN
KODE
Auditor Industry
Specialization(X1)
Audit Tenure (X2)
2011
2012
2013
2011
2012
2013
1 Asahimas Flat Glass Tbk
AMFG
0
0
0
1
2
3
2 Arwana Citra Mulia Tbk
ARNA
1
1
1
1
2
3
3 Inti Keramik Alam Asri Industri Tbk
IKAI
0
0
0
1
1
2
4 Keramika Indonesia Assosiasi Tbk
KIAS
0
0
0
1
2
1
5 Mulia Industrindo Tbk
MLIA
0
0
0
1
2
3
6 Surya Toto Indonesia Tbk
TOTO
1
1
1
1
2
3
7 Alaska Industrindo Tbk
ALKA
0
0
0
1
2
3
8 Alumindo Light Metal Industry Tbk
ALMI
1
1
1
1
2
3
9 Indal Aluminium Industry Tbk
INAI
1
1
1
1
2
3
10 Jaya Pari Steel Tbk
JPRS
0
0
0
1
2
3
11 Lion Metal Works Tbk
LION
1
1
1
1
2
3
12 Lionmesh Prima Tbk
LMSH
1
1
1
1
2
3
(6)
14 PT. Budi Starch & Sweetener Tbk
BUDI
0
0
0
1
2
3
15 Duta Pertiwi Nusantara
DPNS
0
0
0
1
2
3
16 Eterindo Wahanatama Tbk
ETWA
0
0
0
1
2
1
17 Intan Wijaya International Tbk
INCI
0
0
0
1
2
3
18 Indo Acitama Tbk
SRSN
0
0
0
1
2
3
19 Alam Karya Unggul Tbk
AKKU
0
0
0
1
1
1
20 Champion Pasific Indonesia Tbk
IGAR
0
0
0
1
2
1
21 Berlina Tbk
BRNA
0
0
0
1
2
3
22 Sekawan Intipratama Tbk
SIAP
0
0
0
1
2
3
23 Trias Sentosa Tbk
TRST
0
0
0
1
2
3
24 Yana Prima Hasta Persada Tbk
YPAS
0
0
0
1
2
3
25 Astra International Tbk
ASII
1
1
1
1
2
3
26 Astra Otoparts Tbk
AUTO
1
1
1
1
2
3
27 Indomobil Sukses International Tbk
IMAS
0
0
1
1
2
3
28 Indospring Tbk
INDS
0
0
0
1
1
2
29 Multi Prima Sejahtera Tbk
LPIN
1
1
1
1
2
3
30 Nippres Tbk
NIPS
0
0
0
1
2
1
(7)
32 Selamat Sempurna Tbk
SMSM
0
0
1
1
2
1
33 Jembo Cable Company Tbk
JECC
0
0
0
1
2
3
34 KMI Wire and Cable Tbk
KBLI
0
0
0
1
2
3
35 Kabelindo Murni Tbk
KBLM
0
1
0
1
2
1
36
Supreme Cable Manufacturing and Commerce
Tbk
SCCO
0
1
0
1
1
1
37 Voksel Electric Tbk
VOKS
0
0
0
1
1
2
Ukuran Perusahaan (X3)
Independensi Auditor (X4)
Kualitas Audit (Y)
2011
2012
2013
2011
2012
2013
2011
2012
2013
28.62078347
28.76738541
28.89497636
1
0
0
1
1
1
27.44650627
27.56633301
27.75786943
0
0
1
1
1
1
27.03098167
26.9526153
26.9013283
1
0
0
0
0
0
28.34868184
28.39360801
28.45119951
1
0
0
0
0
0
29.44245014
29.51185244
29.6036983
1
1
0
1
1
1
27.92336981
28.05148249
28.18845033
0
0
1
1
1
1
26.27809877
25.71968294
26.21184319
0
0
1
0
0
0
(8)
27.02273415
27.14036442
27.36429318
0
0
0
0
0
0
26.80513916
26.71124061
26.65429209
1
0
0
0
0
0
26.62539563
26.79515081
26.93500562
1
0
0
0
0
0
25.30842853
25.579566
25.67696104
1
0
0
0
0
0
27.05448355
27.11118182
27.15524121
0
0
0
0
0
0
28.38398553
28.46378762
28.49932886
1
1
0
0
0
0
25.87263426
25.94165402
26.26989796
1
0
0
0
0
0
27.15412894
27.5911953
27.88698902
0
0
0
0
0
0
25.5530559
25.60817795
25.63696476
1
1
1
0
0
0
26.61264833
26.71998893
26.76538202
1
0
0
0
0
0
23.18858978
23.08249988
24.53454769
0
0
0
0
0
0
26.59701609
26.46736701
26.47503385
0
0
0
0
0
0
27.19090835
27.37015484
27.74892211
0
0
1
0
0
0
25.81844681
25.94019558
26.33126335
1
1
0
0
0
0
28.38829257
28.41406797
28.81303033
1
0
0
1
1
1
26.13271937
26.57959268
27.14306335
0
0
1
0
0
0
32.66485848
32.83653217
32.99696909
1
0
0
1
1
1
29.57180773
29.81500757
30.16611996
1
0
0
1
1
1
(9)
27.76179957
28.14071371
28.41789466
1
0
0
0
0
0
25.78187487
25.87232205
26.00337247
1
1
0
0
0
0
26.82512723
26.98786098
27.40588511
0
0
0
0
0
0
26.90102674
27.08171431
27.40240041
0
0
1
0
0
0
27.75928938
27.99650032
28.16229812
0
0
0
0
0
1
27.16427288
27.28705815
27.84598871
1
1
0
0
0
0
27.71123948
27.78090403
27.92146609
0
0
0
1
1
1
27.18934021
27.30659392
27.20682608
0
0
0
0
0
0
28.00645343
28.0277289
28.19748897
0
0
0
0
0
0
(1)
Pengujian Omnibus Test
Omnibus Tests of Model Coefficients
Chi-square df Sig. Step 1 Step 66.914 4 .000
Block 66.914 4 .000 Model 66.914 4 .000
Pengujian secara Parsial.
Variables in the Equation
B S.E. Wald df Sig. Exp(B) Step 1a AIS 1.600 .751 4.532 1 .033 4.951
AT .187 .415 .202 1 .653 1.205
UP 2.537 .614 17.059 1 .000 12.647
IA .298 .749 .158 1 .691 1.347
Constant -72.943 17.340 17.696 1 .000 .000 a. Variable(s) entered on step 1: AIS, AT, UP, IA.
(2)
Lampiran 2 Hasil Data Excel
NO PERUSAHAAN
KODE
Auditor Industry
Specialization(X1) Audit Tenure (X2)
2011 2012 2013 2011 2012 2013
1 Asahimas Flat Glass Tbk AMFG 0 0 0 1 2 3
2 Arwana Citra Mulia Tbk ARNA 1 1 1 1 2 3
3 Inti Keramik Alam Asri Industri Tbk IKAI 0 0 0 1 1 2
4 Keramika Indonesia Assosiasi Tbk KIAS 0 0 0 1 2 1
5 Mulia Industrindo Tbk MLIA 0 0 0 1 2 3
6 Surya Toto Indonesia Tbk TOTO 1 1 1 1 2 3
7 Alaska Industrindo Tbk ALKA 0 0 0 1 2 3
8 Alumindo Light Metal Industry Tbk ALMI 1 1 1 1 2 3
9 Indal Aluminium Industry Tbk INAI 1 1 1 1 2 3
10 Jaya Pari Steel Tbk JPRS 0 0 0 1 2 3
11 Lion Metal Works Tbk LION 1 1 1 1 2 3
12 Lionmesh Prima Tbk LMSH 1 1 1 1 2 3
(3)
14 PT. Budi Starch & Sweetener Tbk BUDI 0 0 0 1 2 3
15 Duta Pertiwi Nusantara DPNS 0 0 0 1 2 3
16 Eterindo Wahanatama Tbk ETWA 0 0 0 1 2 1
17 Intan Wijaya International Tbk INCI 0 0 0 1 2 3
18 Indo Acitama Tbk SRSN 0 0 0 1 2 3
19 Alam Karya Unggul Tbk AKKU 0 0 0 1 1 1
20 Champion Pasific Indonesia Tbk IGAR 0 0 0 1 2 1
21 Berlina Tbk BRNA 0 0 0 1 2 3
22 Sekawan Intipratama Tbk SIAP 0 0 0 1 2 3
23 Trias Sentosa Tbk TRST 0 0 0 1 2 3
24 Yana Prima Hasta Persada Tbk YPAS 0 0 0 1 2 3
25 Astra International Tbk ASII 1 1 1 1 2 3
26 Astra Otoparts Tbk AUTO 1 1 1 1 2 3
27 Indomobil Sukses International Tbk IMAS 0 0 1 1 2 3
28 Indospring Tbk INDS 0 0 0 1 1 2
29 Multi Prima Sejahtera Tbk LPIN 1 1 1 1 2 3
30 Nippres Tbk NIPS 0 0 0 1 2 1
(4)
32 Selamat Sempurna Tbk SMSM 0 0 1 1 2 1
33 Jembo Cable Company Tbk JECC 0 0 0 1 2 3
34 KMI Wire and Cable Tbk KBLI 0 0 0 1 2 3
35 Kabelindo Murni Tbk KBLM 0 1 0 1 2 1
36
Supreme Cable Manufacturing and Commerce
Tbk SCCO 0 1 0 1 1 1
37 Voksel Electric Tbk VOKS 0 0 0 1 1 2
Ukuran Perusahaan (X3) Independensi Auditor (X4) Kualitas Audit (Y)
2011 2012 2013 2011 2012 2013 2011 2012 2013
28.62078347 28.76738541 28.89497636 1 0 0 1 1 1
27.44650627 27.56633301 27.75786943 0 0 1 1 1 1
27.03098167 26.9526153 26.9013283 1 0 0 0 0 0
28.34868184 28.39360801 28.45119951 1 0 0 0 0 0
29.44245014 29.51185244 29.6036983 1 1 0 1 1 1
27.92336981 28.05148249 28.18845033 0 0 1 1 1 1
26.27809877 25.71968294 26.21184319 0 0 1 0 0 0
(5)
27.02273415 27.14036442 27.36429318 0 0 0 0 0 0
26.80513916 26.71124061 26.65429209 1 0 0 0 0 0
26.62539563 26.79515081 26.93500562 1 0 0 0 0 0
25.30842853 25.579566 25.67696104 1 0 0 0 0 0
27.05448355 27.11118182 27.15524121 0 0 0 0 0 0
28.38398553 28.46378762 28.49932886 1 1 0 0 0 0
25.87263426 25.94165402 26.26989796 1 0 0 0 0 0
27.15412894 27.5911953 27.88698902 0 0 0 0 0 0
25.5530559 25.60817795 25.63696476 1 1 1 0 0 0
26.61264833 26.71998893 26.76538202 1 0 0 0 0 0
23.18858978 23.08249988 24.53454769 0 0 0 0 0 0
26.59701609 26.46736701 26.47503385 0 0 0 0 0 0
27.19090835 27.37015484 27.74892211 0 0 1 0 0 0
25.81844681 25.94019558 26.33126335 1 1 0 0 0 0
28.38829257 28.41406797 28.81303033 1 0 0 1 1 1
26.13271937 26.57959268 27.14306335 0 0 1 0 0 0
32.66485848 32.83653217 32.99696909 1 0 0 1 1 1
29.57180773 29.81500757 30.16611996 1 0 0 1 1 1
(6)
27.76179957 28.14071371 28.41789466 1 0 0 0 0 0
25.78187487 25.87232205 26.00337247 1 1 0 0 0 0
26.82512723 26.98786098 27.40588511 0 0 0 0 0 0
26.90102674 27.08171431 27.40240041 0 0 1 0 0 0
27.75928938 27.99650032 28.16229812 0 0 0 0 0 1
27.16427288 27.28705815 27.84598871 1 1 0 0 0 0
27.71123948 27.78090403 27.92146609 0 0 0 1 1 1
27.18934021 27.30659392 27.20682608 0 0 0 0 0 0
28.00645343 28.0277289 28.19748897 0 0 0 0 0 0