Lampiran 2 Data Variabel Penelitian Hasil Perhitungan Proporsi Komisaris Independen
2 INPC Bank Artha Graha InternationalTbk.
29 MCOR Bank Windu Kentjana International Tbk √ √ √ √ √ √ √ √ √ √ √ √ Sampel 28
19 BCIC Bank Mutiara Tbk 4 √ √ √ √ √ √ √ √ √ √ √ √ Sampel 18
20 BBNI Bank Negara Indonesia Tbk √ √ √ √ √ √ √ √ √ √ √ √ Sampel 19
21 BBNP Bank Nusantara Pharayangan Tbk √ √ √ √ √ √ √ √ √ √ √ √ Sampel 20
22 BTPN Bank Tabungan Pensiunan Nasional Tbk √ √ √ √ √ √ √ √ √ √ √ √ Sampel 21
23 NISP Bank OCBC NISP Tbk √ √ √ √ √ √ √ √ √ √ √ √ Sampel 22
24 PNBN Bank Pan Indonesia Tbk √ √ √ √ √ √ √ √ √ √ √ √ Sampel 23
25 BNLI Bank Permata Tbk √ √ √ √ √ √ √ √ √ √ √ √ Sampel 24
26 BBRI Bank Rakyat Indonesia Tbk √ √ √ √ √ √ √ √ √ √ √ √ Sampel 25
27 BSIM Bank Sinarmas Tbk √ √ √ √ √ √ √ √ √ √ √ √ Sampel 26
28 BVIC Bank Victoria Internasional Tbk √ √ √ √ √ √ √ √ √ √ √ √ Sampel 27
30 BBTN Bank Tabungan Negara Tbk √
X √ √ √ √ √ √ √ √ √ -
√ √ √ √ √ √ √ √ √ √ √ Sampel 29
31 BSWD Bank Swadesi Tbk √
√ √ X X X X X X X
X X
X X X
√ √ √ √ √ √ √ √ √
X
√ √ X √ √ √ √ √ √ √ √
X
√ √ X √ √ √ √ √ √ √ √
18 MEGA Bank Mega Tbk √ √ √ √ √ √ √ √ √ √ √ √ Sampel 17
17 MAYA Bank Mayapada Tbk √ √
Lampiran 1 Daftar populasi dan Sampel tahun 2010-2013 N 0. Kode Perusahaan 2010 2011 2012 2013 Sampel 1 2 3 1 2 3 1 2 3 1
5 BACA Bank Capital Indonesia Tbk √
2
3 1 AGRO Bank Agroniaga Tbk.
√
√ √ √ √ √ √ √ √ √ √ √ Sampel 1
√
√ √ √ √ √ √ √ √ √ √ √ Sampel 2
3 BBKP Bank Bukopin Tbk √
√ √ √ √ √ √ √ √ √ √ √ Sampel 3
4 BNBA Bank Bumi Artha Tbk 1 √
√ √ √ √ √ √ √ √ √ √ √ Sampel 4
√ √ √ √ √ √ √ √ √ √ √ Sampel 5
16 BMRI Bank Mandiri (Persero) Tbk √ √ √ √ √ √ √ √ √ √ √ √ Sampel 16
6 BBCA Bank Central Asia Tbk √ √ √ √ √ √ √ √ √ √ √ √ Sampel 6
7 BNGA Bank CIMB Niaga Tbk √ √ √ √ √ √ √ √ √ √ √ √ Sampel 7
8 BDMN Bank Danamon Indonesia Tbk √ √ √ √ √ √ √ √ √ √ √ √ Sampel 8
9 BAEK Bank Ekonomi Raharja Tbk √
√ √ √ √ √ √ √ √ √ √ √ Sampel 9
10 BEKS Bank Pundi Indonesia Tbk √ √ √ √ √ √ √ √ √ √ √ √ Sampel 10
11 SDRA Bank Himpunan Saudara 1906 Tbk √ √ √ √ √ √ √ √ √ √ √ √ Sampel 11
12 BABP Bank ICB Bumiputera Tbk √ √ √ √ √ √ √ √ √ √ √ √ Sampel 12
13 BNII Bank International Indonesia Tbk2 √ √ √ √ √ √ √ √ √ √ √ √ Sampel 13
14 BJBR BPD Jawa Barat dan Banten Tbk3 √ √ √ √ √ √ √ √ √ √ √ √ Sampel 14
15 BKSW Bank QNB Kesawan Tbk √ √ √ √ √ √ √ √ √ √ √ √ Sampel 15
- 32 BSWD Bank Of India Indonesia Tbk
- 33 BJTM BPD Jawa Timur Tbk
- 34 NOBU Bank Nationalnobu Tbk
Lampiran 2 Data Variabel Penelitian
14 BJBR BPD Jawa Barat dan Banten Tbk 0,6 0,6 0,67 0,8
28 MCOR Bank Windu Kentjana International Tbk 0,5 0,33 0,5 0,67
27 BVIC Bank Victoria Internasional Tbk 0,67 0,67 0,8 0,8
26 BSIM Bank Sinarmas Tbk 0,33 0,5 0,67 0,67
25 BBRI Bank Rakyat Indonesia Tbk 0,57 0,5 0,5 0,62
24 BNLI Bank Permata Tbk 0,56 0,56 0,56 0,5
23 PNBN Bank Pan Indonesia Tbk 0,5 0,5 0,5 0,5
22 NISP Bank OCBC NISP Tbk 0,5 0,57 0,5 0,5
21 BTPN Bank Tabungan Pensiunan Nasional Tbk 0,5 0,5 0,5 0,5
20 BBNP Bank Nusantara Pharayangan Tbk 0,5 0,5 0,5 0,5
19 BBNI Bank Negara Indonesia Tbk 0,57 0,57 0,57 0,57
18 BCIC Bank Mutiara Tbk 0,67 0,5 0,67 0,67
17 MEGA Bank Mega Tbk 0,5 0,67 0,67 0,5
16 BMRI Bank Mandiri (Persero) Tbk 0,57 0,57 0,57 0,57
15 BKSW Bank QNB Kesawan Tbk 1 0,5 0,5 0,5
13 BNII Bank International Indonesia Tbk 0,57 0,57 0,57 0,5
Hasil Perhitungan Proporsi Komisaris Independen
6 BBCA Bank Central Asia Tbk 0,6 0,6 0,6 0,6
No Kode Perusahaan Komisaris Independen
2010 2011 2012 20131 AGRO Bank Agroniaga Tbk, 0,5 0,5 0,5 0,6
2 INPC Bank Artha Graha InternationalTbk, 0,5 0,5 0,67 0,67
3 BBKP Bank Bukopin Tbk 0,5 0,6 0,67 0,67
4 BNBA Bank Bumi Artha Tbk 0,5 0,67 0,67 0,67
5 BACA Bank Capital Indonesia Tbk 0,67 0,67 0,67 0,67
7 BNGA Bank CIMB Niaga Tbk 0,5 0,5 0,5 0,5
1
8 BDMN Bank Danamon Indonesia Tbk 0,5 0,5 0,5 0,5
9 BAEK Bank Ekonomi Raharja Tbk 0,5 0,5 0,25 0,33
10 BEKS Bank Pundi Indonesia Tbk 0,5 0,67 0,75 0,67
11 SDRA Bank Himpunan Saudara 1906 Tbk 0,5 0,5 0,67 0,67
12 BABP Bank ICB Bumiputera Tbk 0,67 0,8
1
29 BBTN Bank Tabungan Negara Tbk 0,5 0,5 0,5 0,5
Hasil Perhitungan Jumlah komite Audit
3
4
3
20 BBNP Bank Nusantara Pharayangan Tbk
3
4
3
21 BTPN Bank Tabungan Pensiunan Nasional Tbk
4
5
5
5
5
22 NISP Bank OCBC NISP Tbk
3
4
19 BBNI Bank Negara Indonesia Tbk
4
3
16 BMRI Bank Mandiri (Persero) Tbk
5
5
6
6
17 MEGA Bank Mega Tbk
3
4
3
3
18 BCIC Bank Mutiara Tbk
3
4
4
4
4
2
4
27 BVIC Bank Victoria Internasional Tbk
3
3
3
3
28 MCOR Bank Windu Kentjana International Tbk
3
5
3
3
29 BBTN Bank Tabungan Negara Tbk
4
6
3
5
4
23 PNBN Bank Pan Indonesia Tbk
4
3
4
4
4
24 BNLI Bank Permata Tbk
3
4
4
4
25 BBRI Bank Rakyat Indonesia Tbk
6
6
8
8
26 BSIM Bank Sinarmas Tbk
3
3
No Kode Perusahaan Komite Audit 2010 2011 2012 2013 1 AGRO Bank Agroniaga Tbk.
4
5 BACA Bank Capital Indonesia Tbk
3
3
3
3
6 BBCA Bank Central Asia Tbk
3
3
3
3
7 BNGA Bank CIMB Niaga Tbk
6
6
6
3
3
8 BDMN Bank Danamon Indonesia Tbk
4
3
3
3
3
2 INPC Bank Artha Graha InternationalTbk.
4
5
3
6
3 BBKP Bank Bukopin Tbk
4
3
4
4
4 BNBA Bank Bumi Artha Tbk
6
6
2
5
3
3
3
13 BNII Bank International Indonesia Tbk
4
5
4
12 BABP Bank ICB Bumiputera Tbk
14 BJBR BPD Jawa Barat dan Banten Tbk
5
5
5
6
15 BKSW Bank QNB Kesawan Tbk
4
3
6
3
6
6
9 BAEK Bank Ekonomi Raharja Tbk
4
4
3
10 BEKS Bank Pundi Indonesia Tbk
3
3
3
3
3
11 SDRA Bank Himpunan Saudara 1906 Tbk
4
3
5 Hasil Perhitungan Leverage (DER)
No. Kode Perusahaan Leverage (DER) 2010 2011 2012 2013
16 BMRI Bank Mandiri (Persero) Tbk 9,09 7,20 6,86 6,72
28 MCOR Bank Windu Kentjana International Tbk 7,35 1,06 7,59 6,65
27 BVIC Bank Victoria Internasional Tbk 12,87 8,74 8,77 10,65
26 BSIM Bank Sinarmas Tbk 11,32 11,86 7,30 5,33
25 BBRI Bank Rakyat Indonesia Tbk 10,02 8,43 7,50 7,90
24 BNLI Bank Permata Tbk 8,21 10,09 9,55 10,74
23 PNBN Bank Pan Indonesia Tbk 7,07 6,85 7,43 7,22
22 NISP Bank OCBC NISP Tbk 8,81 8,08 7,84 6,22
21 BTPN Bank Tabungan Pensiunan Nasional Tbk 7,18 7,30 6,64 6,03
20 BBNP Bank Nusantara Pharayangan Tbk 9,16 10,27 11,42 8,49
19 BBNI Bank Negara Indonesia Tbk 6,50 6,90 6,66 7,11
18 BCIC Bank Mutiara Tbk 12,93 12,10 11,25 9,60
17 MEGA Bank Mega Tbk 10,82 11,70 9,41 9,86
15 BKSW Bank QNB Kesawan Tbk 13,54 3,02 4,38 6,30
1 AGRO Bank Agroniaga Tbk, 9,97 9,01 9,86 5,12
14 BJBR BPD Jawa Barat dan Banten Tbk 7,70 9,31 10,27 9,06
13 BNII Bank International Indonesia Tbk 9,07 10,93 10,97 10,33
12 BABP Bank ICB Bumiputera Tbk 11,37 10,71 9,41 9,69
11 SDRA Bank Himpunan Saudara 1906 Tbk 7,24 9,75 13,17 13,24
10 BEKS Bank Pundi Indonesia Tbk 5,08 11,94 10,74 11,54
9 BAEK Bank Ekonomi Raharja Tbk 8,34 8,50 8,45 8,69
8 BDMN Bank Danamon Indonesia Tbk 6,25 4,53 4,42 4,83
7 BNGA Bank CIMB Niaga Tbk 9,43 8,08 7,71 7,45
6 BBCA Bank Central Asia Tbk 8,50 8,07 7,52 6,74
5 BACA Bank Capital Indonesia Tbk 7,08 6,71 7,61 6,87
4 BNBA Bank Bumi Artha Tbk 5,12 5,22 5,67 6,16
3 BBKP Bank Bukopin Tbk 15,42 12,07 12,14 10,17
2 INPC Bank Artha Graha InternationalTbk, 15,18 15,62 5,67 6,65
29 BBTN Bank Tabungan Negara Tbk 11,17 11,17 9,87 10,35
Hasil Perhitungan Ukuran perusahaan (LN Total Asset)
Ln Total Asset No Kode Perusahaan 2010 2011 2012 2013
1 AGRO Bank Agroniaga Tbk 8,02 8,16 8,30 8,54
2 INPC Bank Artha Graha Internasional 9,74 9,86 9,93 9,96
Tbk
3 BBKP Bank Bukopin Tbk 10,77 10,95 11,09 11,15
4 BNBA Bank Bumi Artha Tbk 7,89 7,99 8,16 8,31
5 BACA Bank Capital Indonesia Tbk 8,39 8,45 8,64 8,87
6 BBCA Bank Central Asia Tbk 12,69 12,85 13,00 13,11
7 BNGA Bank CIMB Niaga Tbk 11,88 12,02 12,19 12,3
8 BDMN Bank Danamon Indonesia Tbk 11,68 11,86 11,96 12,12
9 BAEK Bank Ekonomi Raharja Tbk 9,98 10,02 10,14 10,27
10 BEKS Bank Pundi Indonesia Tbk 7,35 8,70 8,95 9,11
11 SDRA Bank Himpunan Saudara 1960 8,09 8,53 8,94 9,02
Tbk
12 BABP Bank ICB Bumiputera Tbk 9,07 8,90 8,91 9,01
13 BNII Bank Internasional Indonesia Tbk 11,23 11,46 11,66 11,85
14 BJBR BPD Jawa Barat dan Banten Tbk 10,68 10,91 11,17 11,17
15 BKSW Bank QNB Kesawan Tbk 7,86 8,19 8,44 9,31
16 BMRI Bank Mandiri (Persero) Tbk 13,02 13,22 13,36 13,51
17 MEGA Bank Mega Tbk 10,85 11,03 11,09 11,1
18 BCIC Bank Mutiara Tbk 9,29 9,48 9,63 9,59
19 BBNI Bank Negara Indonesia Tbk 12,42 12,61 12,72 12,87
20 BBNP Bank Nusantara Pharayangan Tbk 8,57 8,79 9,01 9,21
21 BTPN BankTabunganPensiunan Nasional 10,45 10,75 10,99 11,15
Tbk
22 NISP Bank OCBC NISP Tbk 10,70 11,00 11,28 11,49
23 PNBN Bank Pan Indonesia Tbk 11,60 11,73 11,91 12,01
24 BNLI Bank Permata Tbk 11,21 11,53 11,79 12,02
25 BBRI Bank Rakyat Indonesia Tbk 12,91 13,06 13,22 13,35
26 BSIM Bank Sinarmas Tbk 9,33 9,72 9,63 9,77
27 BVIC Bank Victoria Internasional Tbk 9,24 9,38 9,57 9,86
28 MCOR BankWindu Kentjana International 8,38 8,77 8,78 8,98
Tbk
29 BBTN Bank Tabungan Negara Tbk 11,13 11,40 11,62 11,78
Hasil Perhitungan Audit Report Lag
58
66
89
21 BPTN BankTabungan Pensiunan Nasional Tbk
48
74
68
60
20 BBPN Bank Nusantara Pharayangan Tbk
46
60
77
53
19 BBNI Bank Negara Indonesia Tbk
97
58
47
50
88
67
46
16 BMRI Bank Mandiri (Persero) Tbk
28
52
39
84
17 MEGA Bank Mega Tbk
88
87
84
67
18 BCIC Bank Mutiara Tbk
56
22 NISP Bank OCBC NISP Tbk
15 BKSW Bank QNB Kesawan Tbk
74
27 BVIC Bank Victoria Internasional Tbk
88
85
84
84
28 MCOR Bank Windu Kentjana International Tbk
88
77
79
78
29 BJTN Bank Tabungan Negara Tbk
88
86
23
84
26 BSIM Bank Sinarmas Tbk 80 163
26
84
30
43
28
23 PNBN Bank Pan Indonesia Tbk
88
74
83
15
24 BNLI Bank Permata Tbk
50
51
50
49
25 BBRI Bank Rakyat Indonesia Tbk 104 104 105
53
65
No kode Nama Perusahaan Audit Report Lag 2010 2011 2012 2013
86
45
78
5 BACA Bank Capital Indonesia Tbk
74
75
86
6 BBCA Bank Central Asia Tbk
47
77
86
64
47
7 BNGA Bank CIMB Niaga Tbk
53
47
4 BNBA Bank Bumi Artha Tbk
51
61
1 AGRO Bank Agroniaga Tbk.
82
88
53
53
2 INPC BankArtha Graha InternationalTbk.
67
73
90
84
3 BBKP Bank Bukopin Tbk
73
79
70
58
43
63
13 BNII Bank International Indonesia Tbk
57
12 BABP Bank ICB Bumiputera Tbk
80
81
87
79
88
64
71
65
47
14 BJBR BPD Jawa Barat dan Banten Tbk
41
66
59
45
8 BDNN Bank Danamon Indonesia Tbk
73
38
38
37
34
9 BAEK Bank Ekonomi Raharja Tbk
77
66
11 SDRA Bank Himpunan Saudara 1906 Tbk
54
10 BEKS Bank Pundi Indonesia Tbk
77
78
77
86
39
Lampiran 3 Analisis Statistik Deskriptif Descriptive Statistics N Minimum Maximum Mean Std. Deviation Komisaris Independen 116 .25
1.00 .5758 .11813 Komite Audit 116
2
8 3.99 1.198 Leverage 116
1.06
15.62 8.6966 2.57147 Ukuran Perusahaan 1167.35
13.51 10.4533 1.61725 Audit Report Lag 11615 163 66.87 21.343 Valid N (listwise) 116
Lampiran 4 Hasil Uji Normalitas One-Sample Kolmogorov-Smirnov Test Unstandardized Residual N
116 Normal Mean .0000000 a,b Parameters Std. Deviation 20.28843061 Most Extreme Absolute .048 Differences Positive .048
Negative -.040 Kolmogorov-Smirnov Z .521 Asymp. Sig. (2-tailed) .949 a. Test distribution is Normal.
b. Calculated from data.
Lampiran 5 Uji Multikolineritas a Coefficients
Model Unstandardized Coefficients Collinearity Statistics B Std. Error Tolerance
VIF (Constant) 78.192 18.337
Komisaris Independen 14.021 17.039 .915 1.093
Komite Audit .160 2.049 .616 1.624
Leverage 1.300 .772 .942 1.062
Ukuran Perusahaan -2.998 1.517 .616 1.623
Lampiran 6 Hasil Uji Heteroskesdatisitas
Lampiran 7 Hasil Uji Autokorelasi Model summary Model R R square
Adjusted R Square Std. Error of the Estimate
Durbin- watson 1 .331 a .096 .064 20.651 2.009
a. Predictors: (Constant),Komisaris Independen, Komite Audit, Leverage, Ukuran Perusahaan
b. Dependent Variable: Audit Report Lag
Lampiran 8 Hasi Pengujian Hipotesis Hasil Anlisis Regresi Coefficients a Uji Koefisien Determinasi Model Summary b Model R R square Adjusted
R Square Std. Error of the Estimate 1 .331 a .096 .064 20.651 a.Predictors: (constant), Komisaris independen, komite audit, leverage, ukuran perusahaan b.Dependen variable: Audit Report Lag
Uji t Coefficients a Model Unstandardized Coefficients
Standardized Coefficients T Sig. B Std. Error Beta 1 (Constant) 78.192 18.337 4.264 .000
Komisaris Independen 14.021 17.039 .078 .823 .412 Komite Audit .160 2.049 .009 .078 .938
Leverage 1.300 .772 .157 1.684 .095 Ukuran Perusahaan
- 2.998 1.517 -.227 -1.976 .051 a.Dependen Variabel : Audit Report Lag Model Unstandardized Coefficients B Std. Error 1 (Constant) 78.192 18.337 Komisaris Independen 14.021 17.039 Komite Audit .160 2.049 Leverage 1.300 .772 Ukuran Perusahaan -2.998 1.517
Hasil Uji F b ANOVA Model Sum of Squares Df Mean Square F Sig. a
1Regression 5050.712 4 1262.678 2.961 .023 Residual 47336.348 111 426.454 Total 52387.060 115
a. Predictors: (Constant), Komisaris Independen, Komite Audit, Leverage, Ukuran Perusahaan