Pengaruh Efektivitas Komite Audit dan Karakteristik Perusahaan Terhadap Financial Reporting Lead Time Pada Perusahaan Pertambangan yang Terdaftar di BEI
LAMPIRAN 1
DAFTAR POPULASI DAN SAMPEL PENELITIAN
Kriteria
Sampel
Nama Perusahaan
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
Andaro Energy Tbk
Aneka Tambang (Persero) Tbk
Atlas Resources Tbk
Ratu Prabu Energi Tbk
Bara Jaya International Tbk.
Benakat Integra Tbk
Borneo Lumbung Energy&Metal Tbk
Berau Coal Energy Tbk
Baramulti Suksessarana Tbk
Bumi Resources Tbk
Bayan Reources Tbk
Cita Mineral Investindo Tbk
Cakra Mineral Tbk
Citatah Tbk
Darma Henwa Tbk
Central Omega Resources Tbk
Delta Dunia Makmur Tbk
Elnusa Tbk
Energi Mega Persada Tbk
Surya Esa Perkasa Tbk
Golden Energy Mines Tbk
Garda Tujuh Buana Tbk
Harum Energy Tbk
Vale Indonesia Tbk
Indo Tambangraya Megah Tbk
Resource Alam Indonesia Tbk
Mitrabara Adiperdana Tbk
Medco Energi International Tbk
Merdeka Copper Gold Tbk
Kode
ADRO
ANTM
ARII
ARTI
ATPK
BIPI
BORN
BRAU
BSSR
BUMI
BYAN
CITA
CKRA
CTTH
DEWA
DKFT
DOID
ELSA
ENRG
ESSA
GEMS
GTBO
HRUM
INCO
ITMG
KKGI
MBAP
MEDC
MDKA
Sampel
1
2
3
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
-
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
-
1
-
√
√
√
√
√
√
√
√
√
2
√
√
10
3
4
5
6
7
8
9
Universitas Sumatera Utara
30
31
32
33
34
35
36
37
38
39
40
Mitra Investindo Tbk
Samindo Resources Tbk
Perdana Karya Perkasa Tbk
J Resources Asia Pasific Tbk
Tambang Batubara Bukit Asam
(Persero) Tbk
Petrosea Tbk
Radiant Utama Interinsco Tbk
Golden Eagle Energy Tbk
SMR Utama Tbk
Timah (Persero) Tbk
Toba Bara Sejahtera Tbk.
MITI
MYOH
PKPK
PSAB
√
√
√
√
√
√
√
√
PTBA
√
-
PTRO
RUIS
SMMT
SMRU
TINS
TOBA
√
√
√
√
√
-
√
√
√
√
√
√
√
-
11
√
√
√
12
13
14
Universitas Sumatera Utara
LAMPIRAN 2
DAFTAR HASIL PENGUMPULAN DATA
VARIABEL INDEPENDEN
NO
KODE
SKOR EFEKTIVITAS KOMITE AUDIT
2012
2013
2014
1
ADRO
8
8
8
2
CTTH
3
6
5
3
ENRG
8
7
7
4
ESSA
5
7
6
5
GEMS
7
7
7
6
HRUM
8
8
8
7
INCO
8
9
9
8
ITMG
10
10
10
9
KKGI
6
6
6
10
MEDC
8
7
7
11
MITI
4
5
3
12
PTRO
8
8
7
13
RUIS
6
6
6
14
TINS
8
8
8
Universitas Sumatera Utara
NO
KODE
UKURAN PERUSAHAAN
2012
2013
2014
1
ADRO
31,80
32,04
31,99
2
CTTH
26,29
26,51
26,63
3
ENRG
30,63
30,97
30,94
4
ESSA
27,39
28,00
28,18
5
GEMS
28,87
29,02
29,00
6
HRUM
29,27
29,39
29,34
7
INCO
30,75
30,96
31,00
8
ITMG
30,27
30,41
30,42
9
KKGI
27,63
27,89
27,85
10
MEDC
30,88
31,06
31,15
11
MITI
25,72
25,78
26,62
12
PTRO
29,26
29,46
29,39
13
RUIS
27,79
27,88
27,87
14
TINS
29,49
29,74
29,91
Universitas Sumatera Utara
NO
KODE
PERTUMBUHAN PERUSAHAAN
2012
2013
2014
1
ADRO
-0.25964229
-0,31076
-0,23851
2
CTTH
2.010826885
-4,70009
0,522754
3
ENRG
0,238293994
0,873862
-8,67413
4
ESSA
-0,5957136
0,671142
-0,21852
5
GEMS
-0,40683353
0,216844
-0,70734
6
HRUM
-0,19373224
-2,37649
-17,3738
7
INCO
-0,78435374
-0,38532
0,775633
8
ITMG
-0,1563757
-0,67214
-0,02379
9
KKGI
-0,49937995
-0,08552
-1,15443
10
MEDC
-0,77464883
0,063894
-0,16489
11
MITI
-0,01729094
0,0195476
-2,52982
12
PTRO
-0,00493747
-1,25158
-6,6822
13
RUIS
7,924368564
0,488697
-0,91343
14
TINS
-0,51874876
0,256612
0,08995
Universitas Sumatera Utara
NO
KODE
KOMPLEKSITAS OPERASI
PERUSAHAAN
2012
2013
2014
1
ADRO
1
1
1
2
CTTH
1
1
1
3
ENRG
1
1
1
4
ESSA
1
1
1
5
GEMS
1
1
1
6
HRUM
1
1
1
7
INCO
0
0
0
8
ITMG
1
1
1
9
KKGI
1
1
1
10
MEDC
1
1
1
11
MITI
0
1
0
12
PTRO
0
1
1
13
RUIS
1
1
1
14
TINS
1
1
1
Universitas Sumatera Utara
LAMPIRAN 3
DAFTAR HASIL PENGUMPULAN DATA
VARIABEL DEPENDEN
NO
KODE
FINANCIAL REPORTING LEAD TIME
(HARI)
2012
2013
2014
1
ADRO
105
101
91
2
CTTH
165
119
118
3
ENRG
148
112
120
4
ESSA
122
120
120
5
GEMS
114
120
119
6
HRUM
122
120
117
7
INCO
108
77
68
8
ITMG
93
77
68
9
KKGI
119
119
118
10
MEDC
108
105
90
11
MITI
119
120
163
12
PTRO
113
113
90
13
RUIS
119
119
120
14
TINS
93
167
127
Universitas Sumatera Utara
Descriptive Statistics
N
Minimum
Maximum
Sum
Mean
Std. Deviation
ACEFEC
42
3
10
296
7.05
1.637
SIZE
42
25.72
32.04
1225.44
29.1771
1.74591
GROWTH
42
-17.37375
7.92437
-38.34603
-.9130007
3.48414296
COMPLEX
42
0
1
36
.86
.354
FRLT
42
68
167
4770
113.57
21.881
Valid N (listwise)
42
Universitas Sumatera Utara
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N
Normal Parametersa,b
Most Extreme Differences
42
Mean
Std. Deviation
0E-7
16.62898427
Absolute
.122
Positive
.122
Negative
-.088
Kolmogorov-Smirnov Z
.792
Asymp. Sig. (2-tailed)
.558
a. Test distribution is Normal.
b. Calculated from data.
Universitas Sumatera Utara
Runs Test
Unstandardized
Residual
Test Valuea
-3.41937
Cases < Test Value
21
Cases >= Test Value
21
Total Cases
42
Number of Runs
21
Z
-.156
Asymp. Sig. (2-tailed)
.876
a. Median
Coefficientsa
Model
Unstandardized Coefficients
B
(Constant)
Std. Error
Standardized Coefficients
Beta
Collinearity Statistics
Tolerance
VIF
170.810
61.216
-8.466
2.742
-.633
.371
2.696
-.174
2.565
-.014
.373
2.684
GROWTH
-.199
.789
-.032
.989
1.011
COMPLEX
8.544
7.740
.138
.995
1.005
ACEFEC
1 SIZE
a. Dependent Variable: FRLT
Universitas Sumatera Utara
Model Summary
Model
R
R Square
.650a
1
Adjusted R Square
.422
Std. Error of the Estimate
.360
17.505
a. Predictors: (Constant), COMPLEX, SIZE, GROWTH, ACEFEC
ANOVAa
Model
Sum of Squares
Regression
1
df
Mean Square
8292.838
4
2073.209
Residual
11337.448
37
306.418
Total
19630.286
41
F
Sig.
.000b
6.766
a. Dependent Variable: FRLT
b. Predictors: (Constant), COMPLEX, SIZE, GROWTH, ACEFEC
Coefficientsa
Model
Unstandardized Coefficients
B
Std. Error
(Constant)
170.810
61.216
ACEFEC
1 SIZE
GROWTH
COMPLEX
-8.466
-.174
-.199
8.544
2.742
2.565
.789
7.740
Standardized Coefficients
t
Sig.
Beta
-.633
-.014
-.032
.138
2.790
.008
-3.088
-.068
-.252
1.104
.004
.946
.802
.277
a. Dependent Variable: FRLT
Universitas Sumatera Utara
DAFTAR POPULASI DAN SAMPEL PENELITIAN
Kriteria
Sampel
Nama Perusahaan
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
Andaro Energy Tbk
Aneka Tambang (Persero) Tbk
Atlas Resources Tbk
Ratu Prabu Energi Tbk
Bara Jaya International Tbk.
Benakat Integra Tbk
Borneo Lumbung Energy&Metal Tbk
Berau Coal Energy Tbk
Baramulti Suksessarana Tbk
Bumi Resources Tbk
Bayan Reources Tbk
Cita Mineral Investindo Tbk
Cakra Mineral Tbk
Citatah Tbk
Darma Henwa Tbk
Central Omega Resources Tbk
Delta Dunia Makmur Tbk
Elnusa Tbk
Energi Mega Persada Tbk
Surya Esa Perkasa Tbk
Golden Energy Mines Tbk
Garda Tujuh Buana Tbk
Harum Energy Tbk
Vale Indonesia Tbk
Indo Tambangraya Megah Tbk
Resource Alam Indonesia Tbk
Mitrabara Adiperdana Tbk
Medco Energi International Tbk
Merdeka Copper Gold Tbk
Kode
ADRO
ANTM
ARII
ARTI
ATPK
BIPI
BORN
BRAU
BSSR
BUMI
BYAN
CITA
CKRA
CTTH
DEWA
DKFT
DOID
ELSA
ENRG
ESSA
GEMS
GTBO
HRUM
INCO
ITMG
KKGI
MBAP
MEDC
MDKA
Sampel
1
2
3
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
-
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
-
1
-
√
√
√
√
√
√
√
√
√
2
√
√
10
3
4
5
6
7
8
9
Universitas Sumatera Utara
30
31
32
33
34
35
36
37
38
39
40
Mitra Investindo Tbk
Samindo Resources Tbk
Perdana Karya Perkasa Tbk
J Resources Asia Pasific Tbk
Tambang Batubara Bukit Asam
(Persero) Tbk
Petrosea Tbk
Radiant Utama Interinsco Tbk
Golden Eagle Energy Tbk
SMR Utama Tbk
Timah (Persero) Tbk
Toba Bara Sejahtera Tbk.
MITI
MYOH
PKPK
PSAB
√
√
√
√
√
√
√
√
PTBA
√
-
PTRO
RUIS
SMMT
SMRU
TINS
TOBA
√
√
√
√
√
-
√
√
√
√
√
√
√
-
11
√
√
√
12
13
14
Universitas Sumatera Utara
LAMPIRAN 2
DAFTAR HASIL PENGUMPULAN DATA
VARIABEL INDEPENDEN
NO
KODE
SKOR EFEKTIVITAS KOMITE AUDIT
2012
2013
2014
1
ADRO
8
8
8
2
CTTH
3
6
5
3
ENRG
8
7
7
4
ESSA
5
7
6
5
GEMS
7
7
7
6
HRUM
8
8
8
7
INCO
8
9
9
8
ITMG
10
10
10
9
KKGI
6
6
6
10
MEDC
8
7
7
11
MITI
4
5
3
12
PTRO
8
8
7
13
RUIS
6
6
6
14
TINS
8
8
8
Universitas Sumatera Utara
NO
KODE
UKURAN PERUSAHAAN
2012
2013
2014
1
ADRO
31,80
32,04
31,99
2
CTTH
26,29
26,51
26,63
3
ENRG
30,63
30,97
30,94
4
ESSA
27,39
28,00
28,18
5
GEMS
28,87
29,02
29,00
6
HRUM
29,27
29,39
29,34
7
INCO
30,75
30,96
31,00
8
ITMG
30,27
30,41
30,42
9
KKGI
27,63
27,89
27,85
10
MEDC
30,88
31,06
31,15
11
MITI
25,72
25,78
26,62
12
PTRO
29,26
29,46
29,39
13
RUIS
27,79
27,88
27,87
14
TINS
29,49
29,74
29,91
Universitas Sumatera Utara
NO
KODE
PERTUMBUHAN PERUSAHAAN
2012
2013
2014
1
ADRO
-0.25964229
-0,31076
-0,23851
2
CTTH
2.010826885
-4,70009
0,522754
3
ENRG
0,238293994
0,873862
-8,67413
4
ESSA
-0,5957136
0,671142
-0,21852
5
GEMS
-0,40683353
0,216844
-0,70734
6
HRUM
-0,19373224
-2,37649
-17,3738
7
INCO
-0,78435374
-0,38532
0,775633
8
ITMG
-0,1563757
-0,67214
-0,02379
9
KKGI
-0,49937995
-0,08552
-1,15443
10
MEDC
-0,77464883
0,063894
-0,16489
11
MITI
-0,01729094
0,0195476
-2,52982
12
PTRO
-0,00493747
-1,25158
-6,6822
13
RUIS
7,924368564
0,488697
-0,91343
14
TINS
-0,51874876
0,256612
0,08995
Universitas Sumatera Utara
NO
KODE
KOMPLEKSITAS OPERASI
PERUSAHAAN
2012
2013
2014
1
ADRO
1
1
1
2
CTTH
1
1
1
3
ENRG
1
1
1
4
ESSA
1
1
1
5
GEMS
1
1
1
6
HRUM
1
1
1
7
INCO
0
0
0
8
ITMG
1
1
1
9
KKGI
1
1
1
10
MEDC
1
1
1
11
MITI
0
1
0
12
PTRO
0
1
1
13
RUIS
1
1
1
14
TINS
1
1
1
Universitas Sumatera Utara
LAMPIRAN 3
DAFTAR HASIL PENGUMPULAN DATA
VARIABEL DEPENDEN
NO
KODE
FINANCIAL REPORTING LEAD TIME
(HARI)
2012
2013
2014
1
ADRO
105
101
91
2
CTTH
165
119
118
3
ENRG
148
112
120
4
ESSA
122
120
120
5
GEMS
114
120
119
6
HRUM
122
120
117
7
INCO
108
77
68
8
ITMG
93
77
68
9
KKGI
119
119
118
10
MEDC
108
105
90
11
MITI
119
120
163
12
PTRO
113
113
90
13
RUIS
119
119
120
14
TINS
93
167
127
Universitas Sumatera Utara
Descriptive Statistics
N
Minimum
Maximum
Sum
Mean
Std. Deviation
ACEFEC
42
3
10
296
7.05
1.637
SIZE
42
25.72
32.04
1225.44
29.1771
1.74591
GROWTH
42
-17.37375
7.92437
-38.34603
-.9130007
3.48414296
COMPLEX
42
0
1
36
.86
.354
FRLT
42
68
167
4770
113.57
21.881
Valid N (listwise)
42
Universitas Sumatera Utara
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N
Normal Parametersa,b
Most Extreme Differences
42
Mean
Std. Deviation
0E-7
16.62898427
Absolute
.122
Positive
.122
Negative
-.088
Kolmogorov-Smirnov Z
.792
Asymp. Sig. (2-tailed)
.558
a. Test distribution is Normal.
b. Calculated from data.
Universitas Sumatera Utara
Runs Test
Unstandardized
Residual
Test Valuea
-3.41937
Cases < Test Value
21
Cases >= Test Value
21
Total Cases
42
Number of Runs
21
Z
-.156
Asymp. Sig. (2-tailed)
.876
a. Median
Coefficientsa
Model
Unstandardized Coefficients
B
(Constant)
Std. Error
Standardized Coefficients
Beta
Collinearity Statistics
Tolerance
VIF
170.810
61.216
-8.466
2.742
-.633
.371
2.696
-.174
2.565
-.014
.373
2.684
GROWTH
-.199
.789
-.032
.989
1.011
COMPLEX
8.544
7.740
.138
.995
1.005
ACEFEC
1 SIZE
a. Dependent Variable: FRLT
Universitas Sumatera Utara
Model Summary
Model
R
R Square
.650a
1
Adjusted R Square
.422
Std. Error of the Estimate
.360
17.505
a. Predictors: (Constant), COMPLEX, SIZE, GROWTH, ACEFEC
ANOVAa
Model
Sum of Squares
Regression
1
df
Mean Square
8292.838
4
2073.209
Residual
11337.448
37
306.418
Total
19630.286
41
F
Sig.
.000b
6.766
a. Dependent Variable: FRLT
b. Predictors: (Constant), COMPLEX, SIZE, GROWTH, ACEFEC
Coefficientsa
Model
Unstandardized Coefficients
B
Std. Error
(Constant)
170.810
61.216
ACEFEC
1 SIZE
GROWTH
COMPLEX
-8.466
-.174
-.199
8.544
2.742
2.565
.789
7.740
Standardized Coefficients
t
Sig.
Beta
-.633
-.014
-.032
.138
2.790
.008
-3.088
-.068
-.252
1.104
.004
.946
.802
.277
a. Dependent Variable: FRLT
Universitas Sumatera Utara