Analisis Faktor-Faktor yang Mempengaruhi Ketepatan Waktu Pelaporan Keuangan Dengan Sanksi BEI Sebagai Variabel Moderating Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia
LAMPIRAN 1
Daftar Populasi dan Pemilihan Sampel
No.
1.
Kode
Nama Perusahaan
Perusahaan
ADRO
Adaro Energy Tbk
2.
ANTM
Aneka Tambang
(Persero) Tbk
3.
ARII
Atlas Resources Tbk
X
4.
ARTI
Ratu Prabu Energi
Tbk
SAMPEL 2
5.
ATPK
Bara Jaya
Internasional Tbk
SAMPEL 3
6.
BIPI
Benakat Integra Tbk
X
7.
BORN
Borneo Lumbung
Energi & Metal Tbk
X
Berau Coal Energy
Tbk
X
Baramulti
Suksessarana Tbk
X
8.
9.
BRAU
BSSR
1
Kriteria
2
3
X
10.
BUMI
Bumi Resources Tbk
X
11.
BYAN
Bayan Resources
Tbk
X
12.
CITA
Cita Mineral
Investindo Tbk
13.
CKRA
Cakra Mineral Tbk
X
14.
CTTH
Citatah Tbk
15.
DEWA
Darma Henwa Tbk
16.
DKFT
17.
DOID
Central Omega
Resources Tbk
Delta Dunia
Makmur Tbk
18.
ELSA
Elnusa Tbk
Kesimpulan
SAMPEL 1
SAMPEL 4
SAMPEL 5
X
X
X
SAMPEL 6
96
Universitas Sumatera Utara
19.
ENRG
Energi Mega
Persada Tbk
X
20.
ESSA
Surya Esa Perkasa
Tbk
X
21.
GEMS
Golden Energy
Mines Tbk
X
22.
GTBO
Garda Tujuh Buana
Tbk
X
23.
HRUM
Harum Energy Tbk
X
24.
INCO
Vale Indonesia Tbk
X
25.
ITMG
Indo Tambangraya
Megah Tbk
X
26.
KKGI
Resource Alam
Indonesia Tbk
X
27.
MBAP
Mitrabara
Adiperdana Tbk
X
28.
MDKA
Merdeka Copper
Gold Tbk
X
29.
MEDC
Medco Energi
International Tbk
X
30.
MITI
Mitra Investindo
Tbk
SAMPEL 7
31.
MYOH
Samindo Resources
Tbk
SAMPEL 8
32.
PKPK
Perdana Karya
Perkasa Tbk
SAMPEL 9
33.
PSAB
J Resources Asia
Pasifik Tbk
X
34.
PTBA
Tambang Batubara
Bukit Asam
(Persero) Tbk
35.
PTRO
Petrosea Tbk
X
36.
RUIS
Radiant Utama
Interinsco Tbk
SAMPEL
10
SAMPEL
11
97
Universitas Sumatera Utara
37.
SMMT
Golden Eagle
Energy Tbk
38.
SMRU
SMR Utama Tbk
X
39.
TINS
Timah (Persero) Tbk
40.
TOBA
Toba Bara Sejahtera
Tbk
X
SAMPEL
12
SAMPEL
13
Sumber : www.idx.co.id Diolah oleh Peneliti (2016)
98
Universitas Sumatera Utara
LAMPIRAN 2
Daftar Perusahaan Pertambangan yang menjadi Sampel
No Nama Perusahaan
1.
Aneka Tambang (Persero) Tbk
2.
Ratu Prabu Energi Tbk
3.
Bara Jaya Internasional Tbk
4.
Cita Mineral Investindo Tbk
5.
Citatah Tbk
6.
Central Omega Resources Tbk
7.
Mitra Investindo Tbk
8.
Samindo Resources Tbk
9.
Perdana Karya Perkasa Tbk
10. Tambang Batubara Bukit Asam (Persero) Tbk
11. Radiant Utama Interinsco Tbk
12. Golden Eagle Energy Tbk
13. Timah (Persero) Tbk
Sumber : www.idx.co.id Diolah oleh Peneliti (2016)
Kode Perusahaan
ANTM
ARTI
ATPK
CITA
CTTH
DKFT
MITI
MYOH
PKPK
PTBA
RUIS
SMMT
TINS
99
Universitas Sumatera Utara
LAMPIRAN 3
DAFTAR OPINI AUDIT, AUDIT REPORT LAG, REPUTASI KAP,
UKURAN PERUSAHAAN, KETEPATAN WAKTU, DAN SANKSI BEI
No
1
2
3
4
5
6
7
8
9
10
Perusahaan Tahun X1
ANTM
2011
5
2012
5
2013
5
2014
5
ARTI
2011
5
2012
5
2013
5
2014
5
ATPK
2011
4
2012
4
2013
5
2014
5
CITA
2011
5
2012
5
2013
5
2014
5
CTTH
2011
5
2012
5
2013
5
2014
5
DKFT
2011
5
2012
5
2013
5
2014
5
MITI
2011
5
2012
5
2013
5
2014
5
MYOH
2011
5
2012
5
2013
5
2014
5
PKPK
2011
5
2012
5
2013
5
2014
4
PTBA
2011
5
2012
5
2013
5
X2
74
72
59
62
90
87
97
106
89
85
85
87
52
56
51
82
68
70
76
78
69
46
17
86
75
67
143
84
60
84
73
77
87
87
87
86
59
59
55
X3
1
1
1
1
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
0
0
0
1
1
1
X4
30,35
30,61
30,72
30,72
28,00
27,99
28,09
28,20
25,44
25,74
28,03
28,22
28,25
28,31
28,96
28,66
26,11
26,29
26,51
26,63
27,89
28,06
28,10
27,81
25,49
25,72
25,78
26,62
26,77
27,89
28,23
28,34
26,88
26,71
26,61
26,44
30,07
30,17
30,09
Y
1
1
1
1
0
0
0
0
1
0
1
1
0
0
1
0
1
0
1
1
1
1
1
1
1
1
0
1
1
1
1
1
0
0
0
0
1
1
1
Z
1
1
1
1
0
0
0
0
1
0
1
1
0
0
1
0
1
0
1
1
1
1
1
1
1
1
0
1
1
1
1
1
0
0
0
0
1
1
1
100
Universitas Sumatera Utara
11
RUIS
12
SMMT
13
TINS
2014
2011
2012
2013
2014
2011
2012
2013
2014
2011
2012
2013
2014
5
5
5
5
5
5
5
5
5
5
5
5
5
54
88
86
80
83
123
86
86
86
80
66
45
54
1
0
0
0
0
1
1
1
1
1
1
1
1
30,33
34,52
27,79
27,88
27,87
22,90
26,90
27,16
27,31
29,51
29,44
29,70
29,91
1
0
0
1
0
0
0
0
0
1
0
1
1
1
0
0
1
0
0
0
0
0
1
0
1
1
101
Universitas Sumatera Utara
LAMPIRAN 4
HASIL OUTPUT SPSS SEBELUM MODERATING
Hasil Analisis Statistik Deskriptif
Descriptive Statistics
N
Minimum
Maximum
Mean
Std. Deviation
Opini Audit
52
4
5
4.94
.235
Audit Report Lag
52
17
143
75.65
19.926
Reputasi KAP
52
0
1
.33
.474
52
22.90
34.52
28.0138
1.87360
Ketepatan Waktu
52
0
1
.58
.499
Sanksi BEI
52
0
1
.58
.499
Valid N (listwise)
52
Ukuran
Perusahaan
Hasil Regresi Logistik Hipotesis Pertama
Hosmer and Lemeshow Test
Step
Chi-square
1
df
.000
Sig.
0
.000
a,b,c
Iteration History
Coefficients
Iteration
Step 0
-2 Log likelihood
Constant
1
70.852
.308
2
70.852
.310
3
70.852
.310
a. Constant is included in the model.
b. Initial -2 Log Likelihood: 70.852
c. Estimation terminated at iteration number 3
because parameter estimates changed by less than
.001.
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Iteration Historya,b,c,d
Coefficients
Iteration
Step 1
-2 Log likelihood
Constant
X1
1
70.086
-4.803
1.034
2
70.085
-4.951
1.065
3
70.085
-4.952
1.065
a. Method: Enter
b. Constant is included in the model.
c. Initial -2 Log Likelihood: 70.852
d. Estimation terminated at iteration number 3 because
parameter estimates changed by less than .001.
Model Summary
Step
Cox & Snell R
Nagelkerke R
Square
Square
-2 Log likelihood
1
70.085
a
.015
.020
a. Estimation terminated at iteration number 3 because
parameter estimates changed by less than .001.
Variables in the Equation
95% C.I.for
EXP(B)
B
Step 1
a
Opini
Audit
Constant
S.E.
Wald
df
Sig.
Exp(B)
1.065
1.259
.715
1
.398
2.900
-4.952
6.233
.631
1
.427
.007
Lower
.246
Upper
34.187
a. Variable(s) entered on step 1: Opini Audit.
Hasil Regresi Logistik Hipotesis Kedua
Hosmer and Lemeshow Test
Step
1
Chi-square
11.582
df
Sig.
8
.171
103
Universitas Sumatera Utara
a,b,c
Iteration History
Coefficients
Iteration
Step 0
-2 Log likelihood
Constant
1
70.852
.308
2
70.852
.310
3
70.852
.310
a. Constant is included in the model.
b. Initial -2 Log Likelihood: 70.852
c. Estimation terminated at iteration number 3
because parameter estimates changed by less than
.001.
a,b,c,d
Iteration History
Coefficients
Iteration
Step 1
-2 Log likelihood
Constant
X2
1
56.077
4.113
-.050
2
53.983
6.293
-.078
3
53.829
7.094
-.088
4
53.828
7.171
-.089
5
53.828
7.171
-.089
a. Method: Enter
b. Constant is included in the model.
c. Initial -2 Log Likelihood: 70.852
d. Estimation terminated at iteration number 5 because
parameter estimates changed by less than .001.
Model Summary
Step
1
-2 Log likelihood
53.828
a
Cox & Snell R
Nagelkerke R
Square
Square
.279
.375
a. Estimation terminated at iteration number 5 because
parameter estimates changed by less than .001.
104
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Variables in the Equation
95% C.I.for
EXP(B)
B
Step 1
a
S.E.
Wald
df
Sig.
Exp(B)
Lower
Upper
Audit
Report
-.089
.029
9.433
1
.002
.915
7.171
2.299
9.734
1
.002 1301.740
.864
.968
Lag
Constant
a. Variable(s) entered on step 1: Audit Report Lag.
Hasil Regresi Logistik Hipotesis Ketiga
Hosmer and Lemeshow Test
Step
Chi-square
1
df
.000
Sig.
0
.000
a,b,c
Iteration History
Coefficients
Iteration
Step 0
-2 Log likelihood
Constant
1
70.852
.308
2
70.852
.310
3
70.852
.310
a. Constant is included in the model.
b. Initial -2 Log Likelihood: 70.852
c. Estimation terminated at iteration number 3
because parameter estimates changed by less than
.001.
a,b,c,d
Iteration History
Coefficients
Iteration
Step 1
-2 Log likelihood
Constant
X3
1
69.098
.057
.766
2
69.089
.057
.818
3
69.089
.057
.818
a. Method: Enter
b. Constant is included in the model.
c. Initial -2 Log Likelihood: 70.852
105
Universitas Sumatera Utara
d. Estimation terminated at iteration number 3 because
parameter estimates changed by less than .001.
Model Summary
Step
Cox & Snell R
Nagelkerke R
Square
Square
-2 Log likelihood
1
69.089
a
.033
.045
a. Estimation terminated at iteration number 3 because
parameter estimates changed by less than .001.
Variables in the Equation
95% C.I.for
EXP(B)
B
Step 1
a
Reputasi
KAP
Constant
S.E.
Wald
df
Sig.
Exp(B)
.818
.631
1.684
1
.194
2.267
.057
.338
.029
1
.866
1.059
Lower
.659
Upper
7.802
a. Variable(s) entered on step 1: Reputasi KAP.
Hasil Regresi Logistik Hipotesis Keempat
Hosmer and Lemeshow Test
Step
Chi-square
1
12.336
df
Sig.
8
.137
a,b,c
Iteration History
Coefficients
Iteration
Step 0
-2 Log likelihood
Constant
1
70.852
.308
2
70.852
.310
3
70.852
.310
a. Constant is included in the model.
b. Initial -2 Log Likelihood: 70.852
c. Estimation terminated at iteration number 3
because parameter estimates changed by less than
.001.
106
Universitas Sumatera Utara
a,b,c,d
Iteration History
Coefficients
Iteration
Step 1
-2 Log likelihood
Constant
X4
1
68.250
-6.242
.234
2
68.217
-7.022
.262
3
68.217
-7.041
.263
4
68.217
-7.041
.263
a. Method: Enter
b. Constant is included in the model.
c. Initial -2 Log Likelihood: 70.852
d. Estimation terminated at iteration number 4 because
parameter estimates changed by less than .001.
Model Summary
Step
-2 Log likelihood
1
68.217
Cox & Snell R
Nagelkerke R
Square
Square
a
.049
.066
a. Estimation terminated at iteration number 4 because
parameter estimates changed by less than .001.
Variables in the Equation
95% C.I.for EXP(B)
B
Step 1
a
S.E.
Wald
df
Sig.
Exp(B)
Lower
Upper
Ukuran
Perusah
.263
.172
2.348
1
.125
1.301
-7.041
4.793
2.158
1
.142
.001
.929
1.822
aan
Constant
a. Variable(s) entered on step 1: Ukuran Perusahaan.
107
Universitas Sumatera Utara
LAMPIRAN 5
HASIL OUTPUT SPSS SETELAH MODERATING
Hasil Regresi Logistik Hipotesis Kelima
Hosmer and Lemeshow Test
Step
Chi-square
1
df
Sig.
.000
1
1.000
a,b,c
Iteration History
Coefficients
Iteration
Step 0
-2 Log likelihood
Constant
1
70.852
.308
2
70.852
.310
3
70.852
.310
a. Constant is included in the model.
b. Initial -2 Log Likelihood: 70.852
c. Estimation terminated at iteration number 3
because parameter estimates changed by less than
.001.
a,b,c,d
Iteration History
Coefficients
Opiniaudit_sank
Iteration
Step 1
-2 Log likelihood
Constant
Opini Audit
siBEI
1
13.298
-.631
-.278
.807
2
4.484
-.849
-.465
1.267
3
1.611
-.992
-.649
1.692
4
.590
-1.098
-.836
2.106
5
.218
-1.178
-1.027
2.518
6
.081
-1.235
-1.223
2.931
7
.030
-1.272
-1.425
3.346
8
.011
-1.290
-1.632
3.763
9
.004
-1.289
-1.844
4.183
10
.002
-1.269
-2.063
4.607
11
.001
-1.229
-2.288
5.035
108
Universitas Sumatera Utara
12
.000
-1.166
-2.521
5.467
13
.000
-1.079
-2.763
5.905
14
.000
-.961
-3.015
6.348
15
.000
-.809
-3.278
6.797
16
.000
-.614
-3.554
7.252
17
.000
-.369
-3.846
7.713
18
.000
-.063
-4.156
8.179
19
.000
.313
-4.487
8.652
20
.000
.769
-4.840
9.130
a. Method: Enter
b. Constant is included in the model.
c. Initial -2 Log Likelihood: 70.852
d. Estimation terminated at iteration number 20 because maximum iterations has
been reached. Final solution cannot be found.
Model Summary
Step
Cox & Snell R
Nagelkerke R
Square
Square
-2 Log likelihood
1
.000
a
.744
1.000
a. Estimation terminated at iteration number 20 because
maximum iterations has been reached. Final solution cannot
be found.
Variables in the Equation
95% C.I.for
EXP(B)
B
Step
1
Opini Audit
a
Opiniaudit_sanksi
BEI
Constant
-4.840
9.130
.769
S.E.
Wald
13679.4
47
2495.37
9
55452.6
74
df
Sig.
.000
1
1.000
.000
1
.997
.000
1
1.000
Exp(B)
.008
9225.05
1
Lower
Upper
.000
.
.000
.
2.158
a. Variable(s) entered on step 1: Opini Audit, Opiniaudit_sanksiBEI.
109
Universitas Sumatera Utara
Hasil Regresi Logistik Hipotesis Keenam
Hosmer and Lemeshow Test
Step
Chi-square
1
df
Sig.
.000
8
1.000
a,b,c
Iteration History
Coefficients
Iteration
Step 0
-2 Log likelihood
Constant
1
70.852
.308
2
70.852
.310
3
70.852
.310
a. Constant is included in the model.
b. Initial -2 Log Likelihood: 70.852
c. Estimation terminated at iteration number 3
because parameter estimates changed by less than
.001.
a,b,c,d
Iteration History
Coefficients
Iteration
Step 1
-2 Log likelihood
Constant
X2
ARL_sanksiBEI
1
15.416
.431
-.027
.049
2
5.664
.987
-.047
.078
3
2.222
1.515
-.067
.107
4
.895
2.044
-.089
.136
5
.362
2.634
-.113
.167
6
.144
3.323
-.140
.200
7
.056
4.121
-.171
.234
8
.021
5.006
-.205
.270
9
.008
5.942
-.240
.307
10
.003
6.904
-.277
.344
11
.001
7.880
-.314
.381
12
.000
8.863
-.351
.419
13
.000
9.851
-.388
.457
14
.000
10.840
-.426
.494
15
.000
11.832
-.464
.532
16
.000
12.825
-.502
.570
110
Universitas Sumatera Utara
17
.000
13.819
-.540
.608
18
.000
14.814
-.578
.647
19
.000
15.810
-.616
.685
20
.000
16.806
-.654
.723
a. Method: Enter
b. Constant is included in the model.
c. Initial -2 Log Likelihood: 70.852
d. Estimation terminated at iteration number 20 because maximum iterations has
been reached. Final solution cannot be found.
Model Summary
Step
Cox & Snell R
Nagelkerke R
Square
Square
-2 Log likelihood
1
.000
a
.744
1.000
a. Estimation terminated at iteration number 20 because
maximum iterations has been reached. Final solution cannot
be found.
Variables in the Equation
95% C.I.for EXP(B)
B
Step
1
a
Audit Report
Lag
ARL_sanksi
BEI
Constant
S.E.
Wald
df
Sig.
Exp(B)
Lower
Upper
-.654
233.894
.000
1
.998
.520
.000
.723
156.516
.000
1
.996
2.061
.000
.000
1
.999
16.806
11047.5
60
6.406E+1
98
3.471E+1
19893643.2
91
a. Variable(s) entered on step 1: Audit Report Lag, ARL_sanksiBEI.
Hasil Regresi Logistik Hipotesis Ketujuh
Hosmer and Lemeshow Test
Step
1
Chi-square
.000
df
Sig.
1
1.000
111
Universitas Sumatera Utara
33
a,b,c
Iteration History
Coefficients
Iteration
Step 0
-2 Log likelihood
Constant
1
70.852
.308
2
70.852
.310
3
70.852
.310
a. Constant is included in the model.
b. Initial -2 Log Likelihood: 70.852
c. Estimation terminated at iteration number 3
because parameter estimates changed by less than
.001.
a,b,c,d
Iteration History
Coefficients
reputasi_sanksi
Iteration
Step 1
-2 Log likelihood
Constant
X3
BEI
1
52.807
.057
-2.057
4.000
2
49.939
.057
-3.192
6.271
3
49.009
.057
-4.236
8.358
4
48.680
.057
-5.251
10.388
5
48.561
.057
-6.257
12.399
6
48.517
.057
-7.259
14.403
7
48.501
.057
-8.260
16.405
8
48.495
.057
-9.260
18.405
9
48.493
.057
-10.260
20.406
10
48.492
.057
-11.260
22.406
11
48.492
.057
-12.260
24.406
12
48.492
.057
-13.260
26.406
13
48.492
.057
-14.260
28.406
14
48.492
.057
-15.260
30.406
15
48.492
.057
-16.260
32.406
16
48.492
.057
-17.260
34.406
17
48.492
.057
-18.260
36.406
18
48.492
.057
-19.260
38.406
19
48.492
.057
-20.260
40.406
20
48.492
.057
-21.260
42.406
112
Universitas Sumatera Utara
a. Method: Enter
b. Constant is included in the model.
c. Initial -2 Log Likelihood: 70.852
d. Estimation terminated at iteration number 20 because maximum iterations has
been reached. Final solution cannot be found.
Model Summary
Step
Cox & Snell R
Nagelkerke R
Square
Square
-2 Log likelihood
1
48.492
a
.349
.470
a. Estimation terminated at iteration number 20 because
maximum iterations has been reached. Final solution cannot
be found.
Variables in the Equation
95% C.I.for
EXP(B)
B
Step
1
Reputasi KAP
a
S.E.
-
17974.8
21.260
43
reputasi_sanksi
BEI
42.406
Constant
.057
21394.3
42
.338
Wald
df
.000
Sig.
1
.999
Exp(B)
.000
Lower
Upper
.000
.
.000
.
260975896
.000
1
.998 788491570
0.000
.029
1
.866
1.059
a. Variable(s) entered on step 1: Reputasi KAP, reputasi_sanksiBEI.
Hasil Regresi Logistik Hipotesis Kedelapan
Hosmer and Lemeshow Test
Step
1
Chi-square
.000
df
Sig.
8
1.000
113
Universitas Sumatera Utara
a,b,c
Iteration History
Coefficients
Iteration
-2 Log likelihood
Step 0
Constant
1
70.852
.308
2
70.852
.310
3
70.852
.310
a. Constant is included in the model.
b. Initial -2 Log Likelihood: 70.852
c. Estimation terminated at iteration number 3
because parameter estimates changed by less than
.001.
a,b,c,d
Iteration History
Coefficients
ukPer_sanksiB
Iteration
Step 1
-2 Log likelihood
Constant
X4
EI
1
13.394
-.152
-.067
.142
2
4.523
-.141
-.109
.224
3
1.625
-.107
-.148
.299
4
.595
-.071
-.187
.373
5
.219
-.043
-.225
.446
6
.081
-.030
-.263
.520
7
.030
-.039
-.300
.593
8
.011
-.075
-.336
.667
9
.004
-.144
-.371
.741
10
.002
-.246
-.405
.815
11
.001
-.384
-.438
.889
12
.000
-.558
-.470
.964
13
.000
-.768
-.500
1.039
14
.000
-1.015
-.529
1.114
15
.000
-1.296
-.557
1.189
16
.000
-1.612
-.584
1.265
17
.000
-1.963
-.609
1.341
18
.000
-2.346
-.633
1.417
19
.000
-2.762
-.656
1.493
114
Universitas Sumatera Utara
a. Method: Enter
b. Constant is included in the model.
c. Initial -2 Log Likelihood: 70.852
d. Estimation terminated at iteration number 20 because a perfect fit is detected.
This solution is not unique.
Model Summary
Step
Cox & Snell R
Nagelkerke R
Square
Square
-2 Log likelihood
1
.000
a
.744
1.000
a. Estimation terminated at iteration number 20 because a
perfect fit is detected. This solution is not unique.
Variables in the Equation
95% C.I.for EXP(B)
B
Step
1
a
Ukuran
Perusahaan
ukPer_sanks
iBEI
Constant
S.E.
Wald
df
Sig.
Exp(B)
Lower
Upper
-.735
476.983
.000
1
.998
.482
.000
2.124
.968
156.516
.000
1
.995
1.089
.000
3.782
-7.041
4.793
2.158
1
.142
.001
a. Variable(s) entered on step 1: Ukuran Perusahaan, ukPer_sanksiBEI.
115
Universitas Sumatera Utara
Daftar Populasi dan Pemilihan Sampel
No.
1.
Kode
Nama Perusahaan
Perusahaan
ADRO
Adaro Energy Tbk
2.
ANTM
Aneka Tambang
(Persero) Tbk
3.
ARII
Atlas Resources Tbk
X
4.
ARTI
Ratu Prabu Energi
Tbk
SAMPEL 2
5.
ATPK
Bara Jaya
Internasional Tbk
SAMPEL 3
6.
BIPI
Benakat Integra Tbk
X
7.
BORN
Borneo Lumbung
Energi & Metal Tbk
X
Berau Coal Energy
Tbk
X
Baramulti
Suksessarana Tbk
X
8.
9.
BRAU
BSSR
1
Kriteria
2
3
X
10.
BUMI
Bumi Resources Tbk
X
11.
BYAN
Bayan Resources
Tbk
X
12.
CITA
Cita Mineral
Investindo Tbk
13.
CKRA
Cakra Mineral Tbk
X
14.
CTTH
Citatah Tbk
15.
DEWA
Darma Henwa Tbk
16.
DKFT
17.
DOID
Central Omega
Resources Tbk
Delta Dunia
Makmur Tbk
18.
ELSA
Elnusa Tbk
Kesimpulan
SAMPEL 1
SAMPEL 4
SAMPEL 5
X
X
X
SAMPEL 6
96
Universitas Sumatera Utara
19.
ENRG
Energi Mega
Persada Tbk
X
20.
ESSA
Surya Esa Perkasa
Tbk
X
21.
GEMS
Golden Energy
Mines Tbk
X
22.
GTBO
Garda Tujuh Buana
Tbk
X
23.
HRUM
Harum Energy Tbk
X
24.
INCO
Vale Indonesia Tbk
X
25.
ITMG
Indo Tambangraya
Megah Tbk
X
26.
KKGI
Resource Alam
Indonesia Tbk
X
27.
MBAP
Mitrabara
Adiperdana Tbk
X
28.
MDKA
Merdeka Copper
Gold Tbk
X
29.
MEDC
Medco Energi
International Tbk
X
30.
MITI
Mitra Investindo
Tbk
SAMPEL 7
31.
MYOH
Samindo Resources
Tbk
SAMPEL 8
32.
PKPK
Perdana Karya
Perkasa Tbk
SAMPEL 9
33.
PSAB
J Resources Asia
Pasifik Tbk
X
34.
PTBA
Tambang Batubara
Bukit Asam
(Persero) Tbk
35.
PTRO
Petrosea Tbk
X
36.
RUIS
Radiant Utama
Interinsco Tbk
SAMPEL
10
SAMPEL
11
97
Universitas Sumatera Utara
37.
SMMT
Golden Eagle
Energy Tbk
38.
SMRU
SMR Utama Tbk
X
39.
TINS
Timah (Persero) Tbk
40.
TOBA
Toba Bara Sejahtera
Tbk
X
SAMPEL
12
SAMPEL
13
Sumber : www.idx.co.id Diolah oleh Peneliti (2016)
98
Universitas Sumatera Utara
LAMPIRAN 2
Daftar Perusahaan Pertambangan yang menjadi Sampel
No Nama Perusahaan
1.
Aneka Tambang (Persero) Tbk
2.
Ratu Prabu Energi Tbk
3.
Bara Jaya Internasional Tbk
4.
Cita Mineral Investindo Tbk
5.
Citatah Tbk
6.
Central Omega Resources Tbk
7.
Mitra Investindo Tbk
8.
Samindo Resources Tbk
9.
Perdana Karya Perkasa Tbk
10. Tambang Batubara Bukit Asam (Persero) Tbk
11. Radiant Utama Interinsco Tbk
12. Golden Eagle Energy Tbk
13. Timah (Persero) Tbk
Sumber : www.idx.co.id Diolah oleh Peneliti (2016)
Kode Perusahaan
ANTM
ARTI
ATPK
CITA
CTTH
DKFT
MITI
MYOH
PKPK
PTBA
RUIS
SMMT
TINS
99
Universitas Sumatera Utara
LAMPIRAN 3
DAFTAR OPINI AUDIT, AUDIT REPORT LAG, REPUTASI KAP,
UKURAN PERUSAHAAN, KETEPATAN WAKTU, DAN SANKSI BEI
No
1
2
3
4
5
6
7
8
9
10
Perusahaan Tahun X1
ANTM
2011
5
2012
5
2013
5
2014
5
ARTI
2011
5
2012
5
2013
5
2014
5
ATPK
2011
4
2012
4
2013
5
2014
5
CITA
2011
5
2012
5
2013
5
2014
5
CTTH
2011
5
2012
5
2013
5
2014
5
DKFT
2011
5
2012
5
2013
5
2014
5
MITI
2011
5
2012
5
2013
5
2014
5
MYOH
2011
5
2012
5
2013
5
2014
5
PKPK
2011
5
2012
5
2013
5
2014
4
PTBA
2011
5
2012
5
2013
5
X2
74
72
59
62
90
87
97
106
89
85
85
87
52
56
51
82
68
70
76
78
69
46
17
86
75
67
143
84
60
84
73
77
87
87
87
86
59
59
55
X3
1
1
1
1
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
0
0
0
1
1
1
X4
30,35
30,61
30,72
30,72
28,00
27,99
28,09
28,20
25,44
25,74
28,03
28,22
28,25
28,31
28,96
28,66
26,11
26,29
26,51
26,63
27,89
28,06
28,10
27,81
25,49
25,72
25,78
26,62
26,77
27,89
28,23
28,34
26,88
26,71
26,61
26,44
30,07
30,17
30,09
Y
1
1
1
1
0
0
0
0
1
0
1
1
0
0
1
0
1
0
1
1
1
1
1
1
1
1
0
1
1
1
1
1
0
0
0
0
1
1
1
Z
1
1
1
1
0
0
0
0
1
0
1
1
0
0
1
0
1
0
1
1
1
1
1
1
1
1
0
1
1
1
1
1
0
0
0
0
1
1
1
100
Universitas Sumatera Utara
11
RUIS
12
SMMT
13
TINS
2014
2011
2012
2013
2014
2011
2012
2013
2014
2011
2012
2013
2014
5
5
5
5
5
5
5
5
5
5
5
5
5
54
88
86
80
83
123
86
86
86
80
66
45
54
1
0
0
0
0
1
1
1
1
1
1
1
1
30,33
34,52
27,79
27,88
27,87
22,90
26,90
27,16
27,31
29,51
29,44
29,70
29,91
1
0
0
1
0
0
0
0
0
1
0
1
1
1
0
0
1
0
0
0
0
0
1
0
1
1
101
Universitas Sumatera Utara
LAMPIRAN 4
HASIL OUTPUT SPSS SEBELUM MODERATING
Hasil Analisis Statistik Deskriptif
Descriptive Statistics
N
Minimum
Maximum
Mean
Std. Deviation
Opini Audit
52
4
5
4.94
.235
Audit Report Lag
52
17
143
75.65
19.926
Reputasi KAP
52
0
1
.33
.474
52
22.90
34.52
28.0138
1.87360
Ketepatan Waktu
52
0
1
.58
.499
Sanksi BEI
52
0
1
.58
.499
Valid N (listwise)
52
Ukuran
Perusahaan
Hasil Regresi Logistik Hipotesis Pertama
Hosmer and Lemeshow Test
Step
Chi-square
1
df
.000
Sig.
0
.000
a,b,c
Iteration History
Coefficients
Iteration
Step 0
-2 Log likelihood
Constant
1
70.852
.308
2
70.852
.310
3
70.852
.310
a. Constant is included in the model.
b. Initial -2 Log Likelihood: 70.852
c. Estimation terminated at iteration number 3
because parameter estimates changed by less than
.001.
102
Universitas Sumatera Utara
Iteration Historya,b,c,d
Coefficients
Iteration
Step 1
-2 Log likelihood
Constant
X1
1
70.086
-4.803
1.034
2
70.085
-4.951
1.065
3
70.085
-4.952
1.065
a. Method: Enter
b. Constant is included in the model.
c. Initial -2 Log Likelihood: 70.852
d. Estimation terminated at iteration number 3 because
parameter estimates changed by less than .001.
Model Summary
Step
Cox & Snell R
Nagelkerke R
Square
Square
-2 Log likelihood
1
70.085
a
.015
.020
a. Estimation terminated at iteration number 3 because
parameter estimates changed by less than .001.
Variables in the Equation
95% C.I.for
EXP(B)
B
Step 1
a
Opini
Audit
Constant
S.E.
Wald
df
Sig.
Exp(B)
1.065
1.259
.715
1
.398
2.900
-4.952
6.233
.631
1
.427
.007
Lower
.246
Upper
34.187
a. Variable(s) entered on step 1: Opini Audit.
Hasil Regresi Logistik Hipotesis Kedua
Hosmer and Lemeshow Test
Step
1
Chi-square
11.582
df
Sig.
8
.171
103
Universitas Sumatera Utara
a,b,c
Iteration History
Coefficients
Iteration
Step 0
-2 Log likelihood
Constant
1
70.852
.308
2
70.852
.310
3
70.852
.310
a. Constant is included in the model.
b. Initial -2 Log Likelihood: 70.852
c. Estimation terminated at iteration number 3
because parameter estimates changed by less than
.001.
a,b,c,d
Iteration History
Coefficients
Iteration
Step 1
-2 Log likelihood
Constant
X2
1
56.077
4.113
-.050
2
53.983
6.293
-.078
3
53.829
7.094
-.088
4
53.828
7.171
-.089
5
53.828
7.171
-.089
a. Method: Enter
b. Constant is included in the model.
c. Initial -2 Log Likelihood: 70.852
d. Estimation terminated at iteration number 5 because
parameter estimates changed by less than .001.
Model Summary
Step
1
-2 Log likelihood
53.828
a
Cox & Snell R
Nagelkerke R
Square
Square
.279
.375
a. Estimation terminated at iteration number 5 because
parameter estimates changed by less than .001.
104
Universitas Sumatera Utara
Variables in the Equation
95% C.I.for
EXP(B)
B
Step 1
a
S.E.
Wald
df
Sig.
Exp(B)
Lower
Upper
Audit
Report
-.089
.029
9.433
1
.002
.915
7.171
2.299
9.734
1
.002 1301.740
.864
.968
Lag
Constant
a. Variable(s) entered on step 1: Audit Report Lag.
Hasil Regresi Logistik Hipotesis Ketiga
Hosmer and Lemeshow Test
Step
Chi-square
1
df
.000
Sig.
0
.000
a,b,c
Iteration History
Coefficients
Iteration
Step 0
-2 Log likelihood
Constant
1
70.852
.308
2
70.852
.310
3
70.852
.310
a. Constant is included in the model.
b. Initial -2 Log Likelihood: 70.852
c. Estimation terminated at iteration number 3
because parameter estimates changed by less than
.001.
a,b,c,d
Iteration History
Coefficients
Iteration
Step 1
-2 Log likelihood
Constant
X3
1
69.098
.057
.766
2
69.089
.057
.818
3
69.089
.057
.818
a. Method: Enter
b. Constant is included in the model.
c. Initial -2 Log Likelihood: 70.852
105
Universitas Sumatera Utara
d. Estimation terminated at iteration number 3 because
parameter estimates changed by less than .001.
Model Summary
Step
Cox & Snell R
Nagelkerke R
Square
Square
-2 Log likelihood
1
69.089
a
.033
.045
a. Estimation terminated at iteration number 3 because
parameter estimates changed by less than .001.
Variables in the Equation
95% C.I.for
EXP(B)
B
Step 1
a
Reputasi
KAP
Constant
S.E.
Wald
df
Sig.
Exp(B)
.818
.631
1.684
1
.194
2.267
.057
.338
.029
1
.866
1.059
Lower
.659
Upper
7.802
a. Variable(s) entered on step 1: Reputasi KAP.
Hasil Regresi Logistik Hipotesis Keempat
Hosmer and Lemeshow Test
Step
Chi-square
1
12.336
df
Sig.
8
.137
a,b,c
Iteration History
Coefficients
Iteration
Step 0
-2 Log likelihood
Constant
1
70.852
.308
2
70.852
.310
3
70.852
.310
a. Constant is included in the model.
b. Initial -2 Log Likelihood: 70.852
c. Estimation terminated at iteration number 3
because parameter estimates changed by less than
.001.
106
Universitas Sumatera Utara
a,b,c,d
Iteration History
Coefficients
Iteration
Step 1
-2 Log likelihood
Constant
X4
1
68.250
-6.242
.234
2
68.217
-7.022
.262
3
68.217
-7.041
.263
4
68.217
-7.041
.263
a. Method: Enter
b. Constant is included in the model.
c. Initial -2 Log Likelihood: 70.852
d. Estimation terminated at iteration number 4 because
parameter estimates changed by less than .001.
Model Summary
Step
-2 Log likelihood
1
68.217
Cox & Snell R
Nagelkerke R
Square
Square
a
.049
.066
a. Estimation terminated at iteration number 4 because
parameter estimates changed by less than .001.
Variables in the Equation
95% C.I.for EXP(B)
B
Step 1
a
S.E.
Wald
df
Sig.
Exp(B)
Lower
Upper
Ukuran
Perusah
.263
.172
2.348
1
.125
1.301
-7.041
4.793
2.158
1
.142
.001
.929
1.822
aan
Constant
a. Variable(s) entered on step 1: Ukuran Perusahaan.
107
Universitas Sumatera Utara
LAMPIRAN 5
HASIL OUTPUT SPSS SETELAH MODERATING
Hasil Regresi Logistik Hipotesis Kelima
Hosmer and Lemeshow Test
Step
Chi-square
1
df
Sig.
.000
1
1.000
a,b,c
Iteration History
Coefficients
Iteration
Step 0
-2 Log likelihood
Constant
1
70.852
.308
2
70.852
.310
3
70.852
.310
a. Constant is included in the model.
b. Initial -2 Log Likelihood: 70.852
c. Estimation terminated at iteration number 3
because parameter estimates changed by less than
.001.
a,b,c,d
Iteration History
Coefficients
Opiniaudit_sank
Iteration
Step 1
-2 Log likelihood
Constant
Opini Audit
siBEI
1
13.298
-.631
-.278
.807
2
4.484
-.849
-.465
1.267
3
1.611
-.992
-.649
1.692
4
.590
-1.098
-.836
2.106
5
.218
-1.178
-1.027
2.518
6
.081
-1.235
-1.223
2.931
7
.030
-1.272
-1.425
3.346
8
.011
-1.290
-1.632
3.763
9
.004
-1.289
-1.844
4.183
10
.002
-1.269
-2.063
4.607
11
.001
-1.229
-2.288
5.035
108
Universitas Sumatera Utara
12
.000
-1.166
-2.521
5.467
13
.000
-1.079
-2.763
5.905
14
.000
-.961
-3.015
6.348
15
.000
-.809
-3.278
6.797
16
.000
-.614
-3.554
7.252
17
.000
-.369
-3.846
7.713
18
.000
-.063
-4.156
8.179
19
.000
.313
-4.487
8.652
20
.000
.769
-4.840
9.130
a. Method: Enter
b. Constant is included in the model.
c. Initial -2 Log Likelihood: 70.852
d. Estimation terminated at iteration number 20 because maximum iterations has
been reached. Final solution cannot be found.
Model Summary
Step
Cox & Snell R
Nagelkerke R
Square
Square
-2 Log likelihood
1
.000
a
.744
1.000
a. Estimation terminated at iteration number 20 because
maximum iterations has been reached. Final solution cannot
be found.
Variables in the Equation
95% C.I.for
EXP(B)
B
Step
1
Opini Audit
a
Opiniaudit_sanksi
BEI
Constant
-4.840
9.130
.769
S.E.
Wald
13679.4
47
2495.37
9
55452.6
74
df
Sig.
.000
1
1.000
.000
1
.997
.000
1
1.000
Exp(B)
.008
9225.05
1
Lower
Upper
.000
.
.000
.
2.158
a. Variable(s) entered on step 1: Opini Audit, Opiniaudit_sanksiBEI.
109
Universitas Sumatera Utara
Hasil Regresi Logistik Hipotesis Keenam
Hosmer and Lemeshow Test
Step
Chi-square
1
df
Sig.
.000
8
1.000
a,b,c
Iteration History
Coefficients
Iteration
Step 0
-2 Log likelihood
Constant
1
70.852
.308
2
70.852
.310
3
70.852
.310
a. Constant is included in the model.
b. Initial -2 Log Likelihood: 70.852
c. Estimation terminated at iteration number 3
because parameter estimates changed by less than
.001.
a,b,c,d
Iteration History
Coefficients
Iteration
Step 1
-2 Log likelihood
Constant
X2
ARL_sanksiBEI
1
15.416
.431
-.027
.049
2
5.664
.987
-.047
.078
3
2.222
1.515
-.067
.107
4
.895
2.044
-.089
.136
5
.362
2.634
-.113
.167
6
.144
3.323
-.140
.200
7
.056
4.121
-.171
.234
8
.021
5.006
-.205
.270
9
.008
5.942
-.240
.307
10
.003
6.904
-.277
.344
11
.001
7.880
-.314
.381
12
.000
8.863
-.351
.419
13
.000
9.851
-.388
.457
14
.000
10.840
-.426
.494
15
.000
11.832
-.464
.532
16
.000
12.825
-.502
.570
110
Universitas Sumatera Utara
17
.000
13.819
-.540
.608
18
.000
14.814
-.578
.647
19
.000
15.810
-.616
.685
20
.000
16.806
-.654
.723
a. Method: Enter
b. Constant is included in the model.
c. Initial -2 Log Likelihood: 70.852
d. Estimation terminated at iteration number 20 because maximum iterations has
been reached. Final solution cannot be found.
Model Summary
Step
Cox & Snell R
Nagelkerke R
Square
Square
-2 Log likelihood
1
.000
a
.744
1.000
a. Estimation terminated at iteration number 20 because
maximum iterations has been reached. Final solution cannot
be found.
Variables in the Equation
95% C.I.for EXP(B)
B
Step
1
a
Audit Report
Lag
ARL_sanksi
BEI
Constant
S.E.
Wald
df
Sig.
Exp(B)
Lower
Upper
-.654
233.894
.000
1
.998
.520
.000
.723
156.516
.000
1
.996
2.061
.000
.000
1
.999
16.806
11047.5
60
6.406E+1
98
3.471E+1
19893643.2
91
a. Variable(s) entered on step 1: Audit Report Lag, ARL_sanksiBEI.
Hasil Regresi Logistik Hipotesis Ketujuh
Hosmer and Lemeshow Test
Step
1
Chi-square
.000
df
Sig.
1
1.000
111
Universitas Sumatera Utara
33
a,b,c
Iteration History
Coefficients
Iteration
Step 0
-2 Log likelihood
Constant
1
70.852
.308
2
70.852
.310
3
70.852
.310
a. Constant is included in the model.
b. Initial -2 Log Likelihood: 70.852
c. Estimation terminated at iteration number 3
because parameter estimates changed by less than
.001.
a,b,c,d
Iteration History
Coefficients
reputasi_sanksi
Iteration
Step 1
-2 Log likelihood
Constant
X3
BEI
1
52.807
.057
-2.057
4.000
2
49.939
.057
-3.192
6.271
3
49.009
.057
-4.236
8.358
4
48.680
.057
-5.251
10.388
5
48.561
.057
-6.257
12.399
6
48.517
.057
-7.259
14.403
7
48.501
.057
-8.260
16.405
8
48.495
.057
-9.260
18.405
9
48.493
.057
-10.260
20.406
10
48.492
.057
-11.260
22.406
11
48.492
.057
-12.260
24.406
12
48.492
.057
-13.260
26.406
13
48.492
.057
-14.260
28.406
14
48.492
.057
-15.260
30.406
15
48.492
.057
-16.260
32.406
16
48.492
.057
-17.260
34.406
17
48.492
.057
-18.260
36.406
18
48.492
.057
-19.260
38.406
19
48.492
.057
-20.260
40.406
20
48.492
.057
-21.260
42.406
112
Universitas Sumatera Utara
a. Method: Enter
b. Constant is included in the model.
c. Initial -2 Log Likelihood: 70.852
d. Estimation terminated at iteration number 20 because maximum iterations has
been reached. Final solution cannot be found.
Model Summary
Step
Cox & Snell R
Nagelkerke R
Square
Square
-2 Log likelihood
1
48.492
a
.349
.470
a. Estimation terminated at iteration number 20 because
maximum iterations has been reached. Final solution cannot
be found.
Variables in the Equation
95% C.I.for
EXP(B)
B
Step
1
Reputasi KAP
a
S.E.
-
17974.8
21.260
43
reputasi_sanksi
BEI
42.406
Constant
.057
21394.3
42
.338
Wald
df
.000
Sig.
1
.999
Exp(B)
.000
Lower
Upper
.000
.
.000
.
260975896
.000
1
.998 788491570
0.000
.029
1
.866
1.059
a. Variable(s) entered on step 1: Reputasi KAP, reputasi_sanksiBEI.
Hasil Regresi Logistik Hipotesis Kedelapan
Hosmer and Lemeshow Test
Step
1
Chi-square
.000
df
Sig.
8
1.000
113
Universitas Sumatera Utara
a,b,c
Iteration History
Coefficients
Iteration
-2 Log likelihood
Step 0
Constant
1
70.852
.308
2
70.852
.310
3
70.852
.310
a. Constant is included in the model.
b. Initial -2 Log Likelihood: 70.852
c. Estimation terminated at iteration number 3
because parameter estimates changed by less than
.001.
a,b,c,d
Iteration History
Coefficients
ukPer_sanksiB
Iteration
Step 1
-2 Log likelihood
Constant
X4
EI
1
13.394
-.152
-.067
.142
2
4.523
-.141
-.109
.224
3
1.625
-.107
-.148
.299
4
.595
-.071
-.187
.373
5
.219
-.043
-.225
.446
6
.081
-.030
-.263
.520
7
.030
-.039
-.300
.593
8
.011
-.075
-.336
.667
9
.004
-.144
-.371
.741
10
.002
-.246
-.405
.815
11
.001
-.384
-.438
.889
12
.000
-.558
-.470
.964
13
.000
-.768
-.500
1.039
14
.000
-1.015
-.529
1.114
15
.000
-1.296
-.557
1.189
16
.000
-1.612
-.584
1.265
17
.000
-1.963
-.609
1.341
18
.000
-2.346
-.633
1.417
19
.000
-2.762
-.656
1.493
114
Universitas Sumatera Utara
a. Method: Enter
b. Constant is included in the model.
c. Initial -2 Log Likelihood: 70.852
d. Estimation terminated at iteration number 20 because a perfect fit is detected.
This solution is not unique.
Model Summary
Step
Cox & Snell R
Nagelkerke R
Square
Square
-2 Log likelihood
1
.000
a
.744
1.000
a. Estimation terminated at iteration number 20 because a
perfect fit is detected. This solution is not unique.
Variables in the Equation
95% C.I.for EXP(B)
B
Step
1
a
Ukuran
Perusahaan
ukPer_sanks
iBEI
Constant
S.E.
Wald
df
Sig.
Exp(B)
Lower
Upper
-.735
476.983
.000
1
.998
.482
.000
2.124
.968
156.516
.000
1
.995
1.089
.000
3.782
-7.041
4.793
2.158
1
.142
.001
a. Variable(s) entered on step 1: Ukuran Perusahaan, ukPer_sanksiBEI.
115
Universitas Sumatera Utara