Analisis Faktor-Faktor yang Mempengaruhi TimelinessPelaporan Keuangan pada Perusahaan Go Public Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia (BEI)

• 4. PT. Cahaya Kalbar Tbk CEKA
• 6. PT. Delta Djakarta Tbk DLTA

  11. PT. Prasidha Aneka Niaga Tbk

  8

  √ √ √ √ √ Sampel

  √ X

  X

  √ X

  PSDN

  7

  X X X -

  √ √ √ √ √ Sampel

  10. PT. Mayora Indah Tbk MYOR

  6

  √ √ √ √ √ Sampel

  MLBI

  9. PT. Multi Bintang Indonesia

  13. PT. Sekar Bumi Tbk SKBM X -

  14. PT. Sekar Laut Tbk SKLT

  INDF

  17. PT. Tri Banyan Tirta Tbk ALTO X -

  √ √ √ √ √ Sampel

  19. PT. HM Sampoerna Tbk HMSP

  12

  √ √ √ √ √ Sampel

  18. PT. Gudang Garam Tbk GGRM

  X X X -

  11

  √ √ √ √ √ Sampel

  √ √ √ √ √ Sampel

  16. PT. Ultra Jaya Milk Tbk ULTJ

  10

  √ √ √ √ √ Sampel

  15. PT. Siantar top Tbk STTP

  9

  √ √ √ X √

  8. PT. Indofood Sukses Makmur Tbk

  13

  5

  AISA

  2. PT. Tiga Pilar Sejahtera Food Tbk

  1

  √ √ √ √ √ Sampel

  ADES

  1. PT. Akasha Wira International Tbk

  4

  2

  3

  2

  1

  Kriteria Sampel

  Nama Perusahaan Kode Emiten

  LAMPIRAN Lampiran 1 Daftar Populasi Perusahaan Go Public Sektor Industri Barang Kosumsi di BEI No.

  √ √ √ √ √ Sampel

  3. PT. Aqua golden Mississippi Tbk

  5

  X

  √ √ √ √ √ Sampel

  ICBP

  7. PT. Indofood CBP Sukses Makmur Tbk

  4

  √ √ √ √ √ Sampel

  √ X

  √ X

  AQUA

  5. PT. Davomas Abadi Tbk DAVO

  3

  √ √ √ √ √ Sampel

  √ X

  X

  X X

• 12. PT. Nippon Indosari Corpindo Tbk ROTI

• 21. PT. Wismilak Inti Makmur Tbk WIIM
• 24. PT. Kimia Farma Tbk KAEF

  19

  SIDO X -

  X X X -

  30. PT. Taisho Pharmaceutical Indonesia Tbk

  SQBB X -

  X X X -

  31. PT. Tempo Scan Pacific Tbk

  TSPC

  √ √ √ √ √ Sampel

  18

  32. PT. Martina Berto Tbk MBTO

  √ √ √ X √

  √ √ √ √ X

  √ √ √ √ √ Sampel

  35. PT. Unilever Indonesia Tbk

  X X X -

  UNVR

  √ √ √ √ √ Sampel

  20

  36. PT. Kedawung Setia Industrial Tbk

  KDSI

  √ √ √ √ √ Sampel

  21

  37. PT. Kedaung Indah Can Tbk

  KICI

  √ √ √ √ √ Sampel

  22

  38. PT. Langgeng Makmur Industri Tbk

  LMPI

  29. PT. Industri Jamu & Farmasi Sido Muncul Tbk

  √ √

  √ √ √ √ X

  23. PT. Indofarma (persero) Tbk

  No.

  Nama Perusahaan Kode Emiten

  Kriteira Sampel

  20. PT. Bentoel International Investama Tbk

  RMBA

  √ √ √ √ X

  X -

  X X X -

  22. PT. Darya Varia Laboratoria Tbk

  DVLA

  √ X

  X X X -

  INAF

  SCPI

  √ √ √ √ X

  √ √ √ √ √ Sampel

  14

  25. PT. Kalbe Farma Tbk KLBF

  √ √ √ √ √ Sampel

  15

  26. PT. Merck Tbk MERK

  √ √ √ √ √ Sampel

  16

  27. PT. Pyridam Farma Tbk PYFA

  √ √ √ √ √ Sampel

  17

  28. PT. Schering Plough Indonesia Tbk

• 33. PT. Mustika Ratu Tbk MRAT
• 34. PT. Mandom Indonesia Tbk TCID

  Daftar Sampel Penelitian Perusahaan Go Public Sektor Industri Barang Kosumsi di BEI

  1 ADES PT. Akasha Wira International Tbk 0,08 0,21 0,13

  18. TSPC PT. Tempo Scan Pacific Tbk

  19. TCID PT. Mandom Indonesia Tbk

  20. UNVR PT. Unilever Indonesia Tbk

  21. KDSI PT. Kedawung Setia Industrial Tbk

  22. KICI PT. Kedaung Indah Can Tbk

  Lampiran 2 Tabel Hasil Perhitungan Profitabilitas No Kode Perusahaan Nama Perusahaan Tahun 2011 2012 2013

  2 AISA PT. Tiga Pilar Sejahtera Food Tbk 0,04 0,07 0,07

  16. MERK PT. Merck Tbk

  3 CEKA PT. Cahaya Kalbar Tbk 0,12 0,06 0,06

  4 DLTA PT. Delta Djakarta Tbk 0,22 0,29 0,31

  5 ICBP PT. Indofood CBP Sukses Makmur Tbk

  0,14 0,13 0,11

  6 MLBI PT. Multi Bintang Indonesia 0,42 0,39 0,66

  7 MYOR PT. Mayora Indah Tbk 0,07 0,09 0,11

  17. PYFA PT. Pyridam Farma Tbk

  15. KLBF PT. Kalbe Farma Tbk

  No Kode Emiten

  6. MLBI PT. Multi Bintang Indonesia

  Nama Perusahaan

  1. ADES PT. Akasha Wira International Tbk

  2. AISA PT. Tiga Pilar Sejahtera Food Tbk

  3. CEKA PT. Cahaya Kalbar Tbk

  4. DLTA PT. Delta Djakarta Tbk 5.

  ICBP PT. Indofood CBP Sukses Makmur Tbk

  7. MYOR PT. Mayora Indah Tbk

  14. KAEF PT. Kimia Farma Tbk

  8. ROTI PT. Nippon Indosari Corpindo Tbk

  9. SKLT PT. Sekar Laut Tbk

  10. STTP PT. Siantar top Tbk

  11. ULTJ PT. Ultra Jaya Milk Tbk

  12. GGRM PT. Gudang Garam Tbk

  13. HMSP PT. HM Sampoerna Tbk

  8 ROTI PT. Nippon Indosari Corpindo Tbk 0,15 0,12 0,09

  9 SKLT PT. Sekar Laut Tbk 0,03 0,03 0,04

  31

  16 MERK PT. Merck Tbk

  30

  30

  30

  15 KLBF PT. Kalbe Farma Tbk

  29

  28

  28

  14 KAEF PT. Kimia Farma Tbk

  31

  20

  31

  13 HMSP PT. HM Sampoerna Tbk

  32

  31

  31

  12 GGRM PT. Gudang Garam Tbk

  29

  29

  28

  11 ULTJ PT. Ultra Jaya Milk Tbk

  20

  20

  26

  20 UNVR PT. Unilever Indonesia Tbk

  25

  25

  22 KICI PT. Kedaung Indah Can Tbk

  27

  27

  27

  21 KDSI PT. Kedawung Setia Industrial Tbk

  30

  30

  30

  28

  17 PYFA PT. Pyridam Farma Tbk

  28

  28

  19 TCID PT. Mandom Indonesia Tbk

  29

  29

  29

  18 TSPC PT. Tempo Scan Pacific Tbk

  26

  26

  25

  26

  26

  11 ULTJ PT. Ultra Jaya Milk Tbk 0,05 0,15 0,12

  Lampiran 3 Tabel Hasil Perhitungan Ukuran Perusahaan (Ln Total Aset) No Kode Perusahaan Nama Perusahaan Tahun 2011 2012 2013

  27

  3 CEKA PT. Cahaya Kalbar Tbk

  29

  29

  29

  2 AISA PT. Tiga Pilar Sejahtera Food Tbk

  27

  27

  26

  1 ADES PT. Akasha Wira International Tbk

  22 KICI PT. Kedaung Indah Can Tbk 0,00 0,02 0,08

  28

  21 KDSI PT. Kedawung Setia Industrial Tbk 0,04 0,06 0,04

  20 UNVR PT. Unilever Indonesia Tbk 0,40 0,40 0,40

  19 TCID PT. Mandom Indonesia Tbk 0,12 0,12 0,07

  18 TSPC PT. Tempo Scan Pacific Tbk 0,14 0,14 0,12

  17 PYFA PT. Pyridam Farma Tbk 0,04 0,04 0,04

  16 MERK PT. Merck Tbk 0,40 0,19 0,25

  15 KLBF PT. Kalbe Farma Tbk 0,18 0,19 0,17

  14 KAEF PT. Kimia Farma Tbk 0,10 0,10 0,09

  13 HMSP PT. HM Sampoerna Tbk 0,42 0,38 0,39

  12 GGRM PT. Gudang Garam Tbk 0,13 0,10 0,09

  28

  4 DLTA PT. Delta Djakarta Tbk

  10 STTP PT. Siantar top Tbk

  30

  28

  28

  28

  9 SKLT PT. Sekar Laut Tbk

  28

  28

  27

  8 ROTI PT. Nippon Indosari Corpindo Tbk

  30

  30

  7 MYOR PT. Mayora Indah Tbk

  20

  28

  28

  28

  6 MLBI PT. Multi Bintang Indonesia

  31

  31

  30

  5 ICBP PT. Indofood CBP Sukses Makmur Tbk

  21

  20

  25

  Lampiran 4 Tabel Hasil Perhitungan Tingkat Leverage No Kode Perusahaan Nama Perusahaan Tahun 2011 2012 2013

  1

  Lampiran 5 Tabel Hasil Perhitungan Kualitas KAP No Kode Perusahaan Nama Perusahaan Tahun 2011 2012 2013

  1 ADES PT. Akasha Wira International Tbk

  2 AISA PT. Tiga Pilar Sejahtera Food Tbk

  3 CEKA PT. Cahaya Kalbar Tbk

  1

  1

  1

  4 DLTA PT. Delta Djakarta Tbk

  1

  21 KDSI PT. Kedawung Setia Industrial Tbk 1,10 0,81 1,42

  1

  5 ICBP PT. Indofood CBP Sukses Makmur Tbk

  1

  1

  1

  6 MLBI PT. Multi Bintang Indonesia

  1

  1

  22 KICI PT. Kedaung Indah Can Tbk 0,36 0,43 0,33

  20 UNVR PT. Unilever Indonesia Tbk 1,85 2,02 2,14

  1 ADES PT. Akasha Wira International Tbk 1,51 0,86 0,67

  9 SKLT PT. Sekar Laut Tbk 0,74 0,93 1,16

  2 AISA PT. Tiga Pilar Sejahtera Food Tbk 0,96 0,90 1,13

  3 CEKA PT. Cahaya Kalbar Tbk 1,03 1,22 1,02

  4 DLTA PT. Delta Djakarta Tbk 0,22 0,25 0,28

  5 ICBP PT. Indofood CBP Sukses Makmur Tbk

  0,42 0,48 0,90

  6 MLBI PT. Multi Bintang Indonesia 1,30 2,49 0,80

  7 MYOR PT. Mayora Indah Tbk 1,72 1,71 1,47

  8 ROTI PT. Nippon Indosari Corpindo Tbk 0,39 0,81 1,32

  10 STTP PT. Siantar top Tbk 0,91 1,16 1,12

  19 TCID PT. Mandom Indonesia Tbk 0,11 0,15 0,24

  11 ULTJ PT. Ultra Jaya Milk Tbk 0,55 0,44 0,40

  12 GGRM PT. Gudang Garam Tbk 0,59 0,56 0,73

  13 HMSP PT. HM Sampoerna Tbk 0,90 0,97 0,94

  14 KAEF PT. Kimia Farma Tbk 0,43 0,44 0,52

  15 KLBF PT. Kalbe Farma Tbk 0,27 0,28 0,33

  16 MERK PT. Merck Tbk 0,18 0,37 0,36

  17 PYFA PT. Pyridam Farma Tbk 0,43 0,55 0,86

  18 TSPC PT. Tempo Scan Pacific Tbk 0,40 0,38 0,40

  1

  7 MYOR PT. Mayora Indah Tbk

  8 ROTI PT. Nippon Indosari Corpindo Tbk

  11 ULTJ PT. Ultra Jaya Milk Tbk

  1

  1

  10 STTP PT. Siantar top Tbk

  1

  1

  1

  9 SKLT PT. Sekar Laut Tbk

  1

  1

  1

  1

  7 MYOR PT. Mayora Indah Tbk

  1

  1

  1

  6 MLBI PT. Multi Bintang Indonesia

  1

  1

  12 GGRM PT. Gudang Garam Tbk

  1

  1

  1

  1

  1

  18 TSPC PT. Tempo Scan Pacific Tbk

  17 PYFA PT. Pyridam Farma Tbk

  16 MERK PT. Merck Tbk

  1

  1

  15 KLBF PT. Kalbe Farma Tbk

  1

  1

  1

  1

  14 KAEF PT. Kimia Farma Tbk

  1

  1

  13 HMSP PT. HM Sampoerna Tbk

  1

  1

  1

  5 ICBP PT. Indofood CBP Sukses Makmur Tbk

  1

  1

  16 MERK PT. Merck Tbk

  1

  1

  1

  15 KLBF PT. Kalbe Farma Tbk

  14 KAEF PT. Kimia Farma Tbk

  1

  1

  13 HMSP PT. HM Sampoerna Tbk

  1

  1

  1

  1

  12 GGRM PT. Gudang Garam Tbk

  11 ULTJ PT. Ultra Jaya Milk Tbk

  10 STTP PT. Siantar top Tbk

  1

  9 SKLT PT. Sekar Laut Tbk

  1

  1

  1

  22 KICI PT. Kedaung Indah Can Tbk

  1

  4 DLTA PT. Delta Djakarta Tbk

  3 CEKA PT. Cahaya Kalbar Tbk

  1

  1

  2 AISA PT. Tiga Pilar Sejahtera Food Tbk

  1 ADES PT. Akasha Wira International Tbk

  Lampiran 6 Tabel Hasil Perhitungan Kompleksitas Operasi Perusahaan No Kode Perusahaan Nama Perusahaan Tahun 2011 2012 2013

  21 KDSI PT. Kedawung Setia Industrial Tbk

  17 PYFA PT. Pyridam Farma Tbk

  1

  1

  1

  20 UNVR PT. Unilever Indonesia Tbk

  1

  1

  1

  19 TCID PT. Mandom Indonesia Tbk

  18 TSPC PT. Tempo Scan Pacific Tbk

  19 TCID PT. Mandom Indonesia Tbk

  20 UNVR PT. Unilever Indonesia Tbk

  17

  18 TSPC PT. Tempo Scan Pacific Tbk 3,08 3,09 2,96

  19 TCID PT. Mandom Indonesia Tbk 11,74 7,73 3,57

  20 UNVR PT. Unilever Indonesia Tbk 0,69 0,67 0,70

  21 KDSI PT. Kedawung Setia Industrial Tbk 1,36 1,59 1,44

  22 KICI PT. Kedaung Indah Can Tbk 7,26 4,80 5,77

  Lampiran 8 Tabel Hasil Perhitungan Umur Perusahaan No Kode Perusahaan Nama Perusahaan Tahun 2011 2012 2013

  1 ADES PT. Akasha Wira International Tbk

  18

  16 MERK PT. Merck Tbk 7,52 3,87 3,98

  19

  2 AISA PT. Tiga Pilar Sejahtera Food Tbk

  14

  15

  16

  3 CEKA PT. Cahaya Kalbar Tbk

  15

  16

  17 PYFA PT. Pyridam Farma Tbk 2,54 2,41 1,54

  15 KLBF PT. Kalbe Farma Tbk 3,65 3,41 2,84

  1

  5 ICBP PT. Indofood CBP Sukses Makmur Tbk

  1

  1

  22 KICI PT. Kedaung Indah Can Tbk

  Lampiran 7 Tabel Hasil Perhitungan Likuiditas No Kode Perusahaan Nama Perusahaan Tahun 2011 2012 2013

  1 ADES PT. Akasha Wira International Tbk 1,71 1,94 1,81

  2 AISA PT. Tiga Pilar Sejahtera Food Tbk 1,89 1,27 1,75

  3 CEKA PT. Cahaya Kalbar Tbk 1,69 1,03 1,63

  4 DLTA PT. Delta Djakarta Tbk 6,01 5,26 4,71

  2,87 2,76 2,41

  14 KAEF PT. Kimia Farma Tbk 2,75 2,80 2,43

  6 MLBI PT. Multi Bintang Indonesia 0,99 0,58 0,98

  7 MYOR PT. Mayora Indah Tbk 2,22 2,76 2,44

  8 ROTI PT. Nippon Indosari Corpindo Tbk 1,28 1,12 1,14

  9 SKLT PT. Sekar Laut Tbk 1,70 1,41 1,23

  10 STTP PT. Siantar top Tbk 1,03 1,00 1,14

  11 ULTJ PT. Ultra Jaya Milk Tbk 1,52 2,02 2,47

  12 GGRM PT. Gudang Garam Tbk 2,24 2,17 1,72

  13 HMSP PT. HM Sampoerna Tbk 1,75 1,78 1,75

  17

  4 DLTA PT. Delta Djakarta Tbk

  27

  28

  29 Tbk

  6 MLBI PT. Multi Bintang Indonesia

  17

  18

  19

  7 MYOR PT. Mayora Indah Tbk

  21

  22

  23

  8 ROTI PT. Nippon Indosari Corpindo Tbk

  1

  2

  3

  9 SKLT PT. Sekar Laut Tbk

  18

  19

  20

  10 STTP PT. Siantar top Tbk

  15

  16

  17

  11 ULTJ PT. Ultra Jaya Milk Tbk

  21

  22

  23

  12 GGRM PT. Gudang Garam Tbk

  21

  22

  23

  13 HMSP PT. HM Sampoerna Tbk

  21

  22

  23

  14 KAEF PT. Kimia Farma Tbk

  10

  11

  12

  15 KLBF PT. Kalbe Farma Tbk

  20

  21

  22

  16 MERK PT. Merck Tbk

  30

  31

  32

  17 PYFA PT. Pyridam Farma Tbk

  10

  11

  12

  18 TSPC PT. Tempo Scan Pacific Tbk

  17

  18

  19

  19 TCID PT. Mandom Indonesia Tbk

  18

  19

  20

  20 UNVR PT. Unilever Indonesia Tbk

  29

  30

  31

  21 KDSI PT. Kedawung Setia Industrial Tbk

  15

  16

  17

  22 KICI PT. Kedaung Indah Can Tbk

  18

  19

  20 Lampiran 9

  Tabel Hasil Perhitungan Auditor Switching No Kode Nama Perusahaan Tahun Perusahaan 2011 2012 2013

  1 ADES PT. Akasha Wira International Tbk

  1

  1

  1

  2 AISA PT. Tiga Pilar Sejahtera Food Tbk

  1

  1

  1

  3 CEKA PT. Cahaya Kalbar Tbk

  1

  1

  4 DLTA PT. Delta Djakarta Tbk

  1

  1

  5 ICBP PT. Indofood CBP Sukses Makmur Tbk

  6 MLBI PT. Multi Bintang Indonesia

  7 MYOR PT. Mayora Indah Tbk

  1

  1

  8 ROTI PT. Nippon Indosari Corpindo Tbk

  1

  9 SKLT PT. Sekar Laut Tbk

  1

  10 STTP PT. Siantar top Tbk

  1

  1

  11 ULTJ PT. Ultra Jaya Milk Tbk

  1

  1

  1

  12 GGRM PT. Gudang Garam Tbk

  1

  1

  13 HMSP PT. HM Sampoerna Tbk

  1

  1

  14 KAEF PT. Kimia Farma Tbk

  1

  1

  15 KLBF PT. Kalbe Farma Tbk

  1

  16 MERK PT. Merck Tbk

  1

  17 PYFA PT. Pyridam Farma Tbk

  1

  1

  19 TCID PT. Mandom Indonesia Tbk

  1

  1

  20 UNVR PT. Unilever Indonesia Tbk

  1

  21 KDSI PT. Kedawung Setia Industrial Tbk

  1

  1

  22 KICI PT. Kedaung Indah Can Tbk

  1 Lampiran 10

  Tabel Hasil Perhitungan Timeliness No Kode Nama Perusahaan Tahun Perusahaan 2011 2012 2013

  1 ADES PT. Akasha Wira International Tbk

  2 AISA PT. Tiga Pilar Sejahtera Food Tbk

  3 CEKA PT. Cahaya Kalbar Tbk

  4 DLTA PT. Delta Djakarta Tbk

  1

  1

  5 ICBP PT. Indofood CBP Sukses Makmur

  1

  1

  1 Tbk

  6 MLBI PT. Multi Bintang Indonesia

  1

  1

  1

  7 MYOR PT. Mayora Indah Tbk

  1

  1

  8 ROTI PT. Nippon Indosari Corpindo Tbk

  1

  1

  9 SKLT PT. Sekar Laut Tbk

  1

  1

  1

  10 STTP PT. Siantar top Tbk

  11 ULTJ PT. Ultra Jaya Milk Tbk

  12 GGRM PT. Gudang Garam Tbk

  1

  1

  1

  13 HMSP PT. HM Sampoerna Tbk

  1

  1

  14 KAEF PT. Kimia Farma Tbk

  1

  1

  1

  15 KLBF PT. Kalbe Farma Tbk

  1

  1

  1

  16 MERK PT. Merck Tbk

  1

  1

  1

  17 PYFA PT. Pyridam Farma Tbk

  1

  1

  18 TSPC PT. Tempo Scan Pacific Tbk

  19 TCID PT. Mandom Indonesia Tbk

  1

  1

  20 UNVR PT. Unilever Indonesia Tbk

  1

  1

  1

  21 KDSI PT. Kedawung Setia Industrial Tbk

  1

  1

  22 KICI PT. Kedaung Indah Can Tbk

  1

  1

  1

  Lampiran 11 Output SPSS Descriptives Frequencies Frequency Table Kualitas KAP Kompleksitas Operasi Perusahaan

  Auditor Switching Timeliness

  Hasil Uji Multikolinearitas

  Hasil Uji Kelayakan Model Hosmer and Lemeshow Test Step Chi-square df Sig.

  1 3.926 7 .788

  Hasil Uji Keseluruhan Model Nilai -2 Log likelihood (-2 LL Awal) Nilai -2 Log likelihood (-2 LL Akhir) Hasil Uji Koefisien Determinasi Model Summary Step -2 Log likelihood Cox & Snell R Square

  Nagelkerke R Square 1 60.535 ^a .336 .458

  Hasil Uji Matriks Klasifikasi

  Hasil Uji Koefisien Regresi Logistik

Variables in the Equation

  B S.E. Wald df Sig. Exp(B) Step 1 ^a ROA -1.288 4.053 .101 1 .751 .276 Ukuran -.143 .160 .796 1 .372 .867 DER .465 .896 .269 1 .604 1.592 KAP 1.866 .884 4.455 1 .035 6.465 Kompleksitas 2.214 .945 5.491 1 .019 9.149 CR .210 .216 .944 1 .331 1.234 Umur -.005 .064 .007 1 .934 .995 Auditor_Switching -1.943 .749 6.735 1 .009 .143 Constant 2.898 4.442 .426 1 .514 18.133

a. Variable(s) entered on step 1: ROA, Ukuran, DER, KAP, Kompleksitas, CR, Umur, Auditor_Switching.

  Hasil Uji signifikan model secara simultan Omnibus Tests of Model Coefficients Chi-square df Sig.

  Step 1 Step 27.043 8 .001 Block 27.043 8 .001 Model 27.043 8 .001

  Hasil Uji signifikan model Parsial (Uji-Wald) a.Variable(s) entered on step 1: ROA, Ukuran, DER, KAP, Kompleksitas, CR, Umur, Auditor_Switching. Sumber : output SPSS, diolah Peneliti, 2015