Pengaruh Profitabilita, Ukuran Perusahaan, Dan Audit Tenure Terhadap Audit Report Lag Dengan Spesialisasi Industri Auditor Eksternal Sebagai Variabel Moderating
LAMPIRAN-1 POPULASI DAN SAMPEL
Kriteria
No.
Sampel
Nama Perusahaan
1
2
3
4
√
√
√
1
√
2
1
Indocement Tunggal Prakarsa Tbk.
2
Semen Baturaja (Persero) Tbk.
X
√
3
Holcim Indonesia Tbk.
4
Semen Indonesia (Persero) Tbk
√
√
X
5
Wijaya Karya Beton Tbk.
X
√
√
6
Asahimas Flat Glass Tbk.
8
Inti Keramik Alam Asri Industri Tbk.
√
√
√
Arwana Citra Mulia Tbk.
√
√
7
√
√
Keramika Indoneseia Assosiasi Tbk.
X
X
10
Mulia Industrindo Tbk.
√
√
X
9
√
√
Surya Toto Indonesia Tbk.
Alaska Industrindo Tbk.
X
Alumindo Light Meral Industry Tbk.
Saranacentral Bajatama Tbk.
X
√
15
Beton Jaya Manunggal Tbk.
√
√
6
14
√
√
√
13
√
√
5
12
√
√
X
11
√
Citra Turbindo Tbk.
X
√
17
Gunawan Dianjaya Steel Tbk.
√
√
7
16
√
√
18
Indal Aluminium Industry Tbk.
19
Steel Pipe Industry of Indonesia Tbk.
√
20
Jakarta Kyoei Steel Work LTD Tbk.
√
√
√
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√
√
√
√
√
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X
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X
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X
√
3
4
8
√
√
77
Universitas Sumatera Utara
√
√
√
X
√
√
√
√
21
Jaya Pari Steel Tbk.
22
Krakatau Steel Tbk.
23
Lion Metal Works Tbk.
24
Lionmesh Prima Tbk.
25
Pelat Timah Nusantara Tbk.
√
26
Pelangi Indah Canindo Tbk.
X
√
27
Tembaga Mulia Semanan Tbk.
28
Barito Pasific Tbk.
√
X
√
29
Budi Starch & Sweetener Tbk.
30
Duta Pertiwi Nusantara Tbk.
√
√
31
Ekadharma International Tbk.
32
Eterindo Wahanatama Tbk.
33
Intan Wijaya International Tbk.
34
Sorini Agro Asia Corporindo Tbk.
35
Indo Acitama Tbk.
36
Chandra Asri Petrochemical Tbk.
37
Unggul Indah Cahaya Tbk.
38
Alam Karya Unggul Tbk.
39
Argha Karya Prima Industry Tbk.
40
Asiaplast Industries Tbk.
41
Berlina Tbk.
√
42
Titan Kimia Nusantara Tbk.
43
Champion Pasific Indonesia Tbk.
44
Impack Pratama Industri Tbk.
√
√
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X
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X
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X
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11
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13
9
10
12
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X
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14
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16
X
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X
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17
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X
X
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18
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X
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X
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15
19
78
Universitas Sumatera Utara
√
√
X
45
Indopoly Swakarsa Industry Tbk.
46
Sekawan Intipratama Tbk.
47
Siwani Makmur Tbk.
48
Tunas Alfin Tbk.
49
Trias Sentosa Tbk.
50
Yana Prima Hasta Persada Tbk.
51
Charoen Pokphand Indonesia Tbk.
52
Japfa Comfeed Indonesia Tbk.
53
Malindo Feedmill Tbk.
54
Siearad Produce Tbk.
55
Sumalindo Lestari Jaya Tbk.
56
Tirta Mahakam Resources Tbk.
57
Alkindo Naratama Tbk.
√
58
Dwi Aneka Jaya Kemasindo Tbk.
59
Fajar Surya Wisesa Tbk.
60
Indah Kiat Pulp & Paper Tbk.
61
Toba Pulp Lestari Tbk.
62
Kertas Basuki Rachmat Indonesia Tbk.
63
Suparma Tbk.
64
Pabrik Kertas Tjiwi Kimia Tbk.
√
65
Grand Kartech Tbk.
66
Astra International Tbk.
67
68
√
X
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X
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X
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X
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X
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21
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X
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22
X
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X
X
X
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√
X
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√
X
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X
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X
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√
X
X
X
√
√
√
√
Garuda Metalindo Tbk.
X
√
√
√
Astra Otoparts Tbk.
√
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20
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23
24
√
79
Universitas Sumatera Utara
X
√
√
√
25
Goodyear Indonesia Tbk.
√
71
Gajah Tunggal Tbk.
Indomobil Sukses International Tbk.
√
√
X
73
Indospring Tbk.
√
√
26
72
√
Multi Prima Sejahtera Tbk.
X
75
Multistrada Arah Sarana Tbk.
√
√
27
74
√
Nipress Tbk.
X
77
Prima Alloy Steel Universal Tbk.
√
√
28
76
√
X
78
Selamat Sempurna Tbk.
√
√
X
79
Polychem Indonesia Tbk.
√
√
Argo Pantes Tbk.
X
81
Century Textile Industry Tbk.
√
√
X
80
√
Eratex Djaya Tbk.
83
Ever Shine Tex Tbk.
√
√
X
82
√
Panasia Indo Resources Tbk.
√
X
84
√
√
85
Indo Rama Synthetic Tbk.
86
Apac Citra Centertex Tbk.
87
Pan Brothers Tbk.
88
Asia Pasific Fibers Tbk.
√
89
Ricky Putra Globalindo Tbk.
X
90
Sri Rejeki Isman Tbk.
91
Sunson Textile Manufacturer Tbk.
92
Star Petrochem Tbk.
69
Indo Kordsa Tbk.
70
√
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29
X
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X
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30
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X
X
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31
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√
X
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32
80
Universitas Sumatera Utara
√
√
√
93
Tifico Fiber Indonesia Tbk.
94
Trisula International Tbk.
95
Nusantara Inti Corpora Tbk.
96
Unitex Tbk.
97
Sepatu Bata Tbk
98
Primarindo Asia Infrastructure Tbk
99
Sumi Indo Kabel Tbk.
100
Jembo Cable Company Tbk.
101
KMI Wire and Cable Tbk.
102
Kabelindo Murni Tbk.
103
Supreme Cable Manufacturing and Commerce Tbk.
104
Voksel Electric Tbk.
105
Sat Nusa Persada Tbk.
106
Akasha Wira International Tbk.
√
107
PT. Tiga Pilar Sejahtera Food Tbk.
X
108
Tri Banyan Tirta Tbk, PT
109
PT. Wilmar Cahaya Indonesia Tbk.
110
PT. Delta Djakarta Tbk.
111
PT. Indofood CBP Sukses Makmur Tbk.
112
PT. Indofood Sukses makmur Tbk.
113
PT. Multi Bintang Indonesia Tbk.
114
PT.Mayora Indah Tbk.
√
115
PT. Prashida Aneka Niaga Tbk.
116
PT. Nippon Indosari Corporindo Tbk.
√
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X
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X
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X
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X
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33
X
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34
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36
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X
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X
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X
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X
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X
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X
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35
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37
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39
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38
40
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X
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41
X
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42
√
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81
Universitas Sumatera Utara
117
PT. Sekar Bumi Tbk.
118
PT. Sekar Laut Tbk.
119
PT. Siantar Top Tbk.
120
PT. Ultrajaya Milk Industry and Trading Company Tbk.
121
Gudang Garam Tbk.
122
Handjaya Mandala Sampoerna Tbk.
123
Bentoel International Investama Tbk.
124
Wismilak Inti Makmur Tbk.
125
Darya Varia Laboratoria Tbk.
126
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X
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43
44
X
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45
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X
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46
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X
X
Indofarma (Persero) Tbk.
√
√
Kimia Farma (Persero) Tbk.
X
√
128
Kalbe Farma Tbk.
Merck Indonesia Tbk.
√
√
X
130
Merck Sharp Dohme Pharma Tbk.
Pyridam Farma Tbk.
√
132
Industri Jamu & Farmasi Sido Muncul Tbk.
X
Taisho Pharmaceutical Indonesia Tbk.
X
√
√
133
√
√
√
48
131
√
√
√
47
129
√
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√
X
127
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√
134
Tempo Scan Pasific Tbk.
135
PT. Martina Berto Tbk.
√
√
136
PT. Mustika Ratu Tbk.
137
PT. Mandom Indonesia Tbk.
√
138
PT. Unilever Indonesia Tbk.
X
139
Chitose International Tbk.
X
140
Kedawung Setia Industrial Tbk.
X
√
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49
50
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51
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X
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52
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82
Universitas Sumatera Utara
141
PT. Kedaung Indah Can Tbk.
142
PT. Langgeng Makmur Industry Tbk.
√
√
√
√
√
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√
53
X
LAMPIRAN – 2 OUTPUT SPSS
83
Universitas Sumatera Utara
Histogram Uji Normalitas Sebelum Transformasi
PP Plots Uji Normalitas Sebelum Transformasi
Histogram Uji Normalitas setelah Bertransformasi
84
Universitas Sumatera Utara
PP Plots Uji Normalitas setelah Bertransformasi
Tabel Koefisien Variabel dalam Model Moderasi 1
85
Universitas Sumatera Utara
Coefficientsa
Model
Unstandardized Coefficients
Standardized
t
Sig.
Coefficients
B
Std. Error
(Constant)
82,694
1,829
LnROA
-2,994
,883
SIAE
-8,779
1,224
Beta
45,223
,000
-,302
-3,390
,001
3,519
-,287
-2,495
,014
1,645
,094
,744
,458
1
moderat1
a. Dependent Variable: ARL
Tabel Koefisien Variabel dalam Model Moderasi 2
Coefficientsa
Model
Unstandardized Coefficients
Standardized
t
Sig.
Coefficients
B
(Constant)
Std. Error
82,594
11,771
LnUP
-,161
,429
SIAE
-9,060
,066
Beta
7,017
,000
-,040
-,376
,708
17,207
-,296
-,527
,599
,628
,059
,105
,917
1
moderat2
a. Dependent Variable: ARL
Tabel Koefisien Variabel dalam Model Moderasi 3
Coefficientsa
Model
Unstandardized Coefficients
Standardized
t
Sig.
Coefficients
B
(Constant)
Std. Error
77,362
1,637
LnAT
2,797
3,291
SIAE
-6,573
moderat3
-1,971
Beta
47,271
,000
,077
,850
,397
2,834
-,215
-2,319
,022
6,650
-,030
-,296
,767
1
a. Dependent Variable: ARL
86
Universitas Sumatera Utara
Kriteria
No.
Sampel
Nama Perusahaan
1
2
3
4
√
√
√
1
√
2
1
Indocement Tunggal Prakarsa Tbk.
2
Semen Baturaja (Persero) Tbk.
X
√
3
Holcim Indonesia Tbk.
4
Semen Indonesia (Persero) Tbk
√
√
X
5
Wijaya Karya Beton Tbk.
X
√
√
6
Asahimas Flat Glass Tbk.
8
Inti Keramik Alam Asri Industri Tbk.
√
√
√
Arwana Citra Mulia Tbk.
√
√
7
√
√
Keramika Indoneseia Assosiasi Tbk.
X
X
10
Mulia Industrindo Tbk.
√
√
X
9
√
√
Surya Toto Indonesia Tbk.
Alaska Industrindo Tbk.
X
Alumindo Light Meral Industry Tbk.
Saranacentral Bajatama Tbk.
X
√
15
Beton Jaya Manunggal Tbk.
√
√
6
14
√
√
√
13
√
√
5
12
√
√
X
11
√
Citra Turbindo Tbk.
X
√
17
Gunawan Dianjaya Steel Tbk.
√
√
7
16
√
√
18
Indal Aluminium Industry Tbk.
19
Steel Pipe Industry of Indonesia Tbk.
√
20
Jakarta Kyoei Steel Work LTD Tbk.
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
√
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√
X
√
√
√
X
√
√
X
√
3
4
8
√
√
77
Universitas Sumatera Utara
√
√
√
X
√
√
√
√
21
Jaya Pari Steel Tbk.
22
Krakatau Steel Tbk.
23
Lion Metal Works Tbk.
24
Lionmesh Prima Tbk.
25
Pelat Timah Nusantara Tbk.
√
26
Pelangi Indah Canindo Tbk.
X
√
27
Tembaga Mulia Semanan Tbk.
28
Barito Pasific Tbk.
√
X
√
29
Budi Starch & Sweetener Tbk.
30
Duta Pertiwi Nusantara Tbk.
√
√
31
Ekadharma International Tbk.
32
Eterindo Wahanatama Tbk.
33
Intan Wijaya International Tbk.
34
Sorini Agro Asia Corporindo Tbk.
35
Indo Acitama Tbk.
36
Chandra Asri Petrochemical Tbk.
37
Unggul Indah Cahaya Tbk.
38
Alam Karya Unggul Tbk.
39
Argha Karya Prima Industry Tbk.
40
Asiaplast Industries Tbk.
41
Berlina Tbk.
√
42
Titan Kimia Nusantara Tbk.
43
Champion Pasific Indonesia Tbk.
44
Impack Pratama Industri Tbk.
√
√
√
√
√
√
√
√
√
X
√
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X
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X
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11
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√
13
9
10
12
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X
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14
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16
X
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X
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17
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X
X
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18
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X
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X
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√
15
19
78
Universitas Sumatera Utara
√
√
X
45
Indopoly Swakarsa Industry Tbk.
46
Sekawan Intipratama Tbk.
47
Siwani Makmur Tbk.
48
Tunas Alfin Tbk.
49
Trias Sentosa Tbk.
50
Yana Prima Hasta Persada Tbk.
51
Charoen Pokphand Indonesia Tbk.
52
Japfa Comfeed Indonesia Tbk.
53
Malindo Feedmill Tbk.
54
Siearad Produce Tbk.
55
Sumalindo Lestari Jaya Tbk.
56
Tirta Mahakam Resources Tbk.
57
Alkindo Naratama Tbk.
√
58
Dwi Aneka Jaya Kemasindo Tbk.
59
Fajar Surya Wisesa Tbk.
60
Indah Kiat Pulp & Paper Tbk.
61
Toba Pulp Lestari Tbk.
62
Kertas Basuki Rachmat Indonesia Tbk.
63
Suparma Tbk.
64
Pabrik Kertas Tjiwi Kimia Tbk.
√
65
Grand Kartech Tbk.
66
Astra International Tbk.
67
68
√
X
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X
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X
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X
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X
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21
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22
X
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X
X
X
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X
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X
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X
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X
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X
X
X
√
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√
√
Garuda Metalindo Tbk.
X
√
√
√
Astra Otoparts Tbk.
√
√
√
√
√
√
√
√
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20
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23
24
√
79
Universitas Sumatera Utara
X
√
√
√
25
Goodyear Indonesia Tbk.
√
71
Gajah Tunggal Tbk.
Indomobil Sukses International Tbk.
√
√
X
73
Indospring Tbk.
√
√
26
72
√
Multi Prima Sejahtera Tbk.
X
75
Multistrada Arah Sarana Tbk.
√
√
27
74
√
Nipress Tbk.
X
77
Prima Alloy Steel Universal Tbk.
√
√
28
76
√
X
78
Selamat Sempurna Tbk.
√
√
X
79
Polychem Indonesia Tbk.
√
√
Argo Pantes Tbk.
X
81
Century Textile Industry Tbk.
√
√
X
80
√
Eratex Djaya Tbk.
83
Ever Shine Tex Tbk.
√
√
X
82
√
Panasia Indo Resources Tbk.
√
X
84
√
√
85
Indo Rama Synthetic Tbk.
86
Apac Citra Centertex Tbk.
87
Pan Brothers Tbk.
88
Asia Pasific Fibers Tbk.
√
89
Ricky Putra Globalindo Tbk.
X
90
Sri Rejeki Isman Tbk.
91
Sunson Textile Manufacturer Tbk.
92
Star Petrochem Tbk.
69
Indo Kordsa Tbk.
70
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29
X
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X
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30
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X
X
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31
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X
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32
80
Universitas Sumatera Utara
√
√
√
93
Tifico Fiber Indonesia Tbk.
94
Trisula International Tbk.
95
Nusantara Inti Corpora Tbk.
96
Unitex Tbk.
97
Sepatu Bata Tbk
98
Primarindo Asia Infrastructure Tbk
99
Sumi Indo Kabel Tbk.
100
Jembo Cable Company Tbk.
101
KMI Wire and Cable Tbk.
102
Kabelindo Murni Tbk.
103
Supreme Cable Manufacturing and Commerce Tbk.
104
Voksel Electric Tbk.
105
Sat Nusa Persada Tbk.
106
Akasha Wira International Tbk.
√
107
PT. Tiga Pilar Sejahtera Food Tbk.
X
108
Tri Banyan Tirta Tbk, PT
109
PT. Wilmar Cahaya Indonesia Tbk.
110
PT. Delta Djakarta Tbk.
111
PT. Indofood CBP Sukses Makmur Tbk.
112
PT. Indofood Sukses makmur Tbk.
113
PT. Multi Bintang Indonesia Tbk.
114
PT.Mayora Indah Tbk.
√
115
PT. Prashida Aneka Niaga Tbk.
116
PT. Nippon Indosari Corporindo Tbk.
√
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√
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X
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X
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X
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X
√
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√
√
√
√
√
33
X
√
√
√
√
√
34
√
√
√
36
√
√
√
X
√
√
X
√
√
√
X
√
X
√
√
X
√
√
X
√
√
√
√
√
√
√
√
√
√
√
√
√
√
35
√
√
37
√
39
√
38
40
√
√
√
√
X
√
√
√
√
√
√
√
41
X
√
√
√
42
√
√
√
81
Universitas Sumatera Utara
117
PT. Sekar Bumi Tbk.
118
PT. Sekar Laut Tbk.
119
PT. Siantar Top Tbk.
120
PT. Ultrajaya Milk Industry and Trading Company Tbk.
121
Gudang Garam Tbk.
122
Handjaya Mandala Sampoerna Tbk.
123
Bentoel International Investama Tbk.
124
Wismilak Inti Makmur Tbk.
125
Darya Varia Laboratoria Tbk.
126
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√
X
√
√
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√
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√
√
√
√
√
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√
√
√
43
44
X
√
√
√
√
45
√
√
X
√
√
√
√
√
√
46
√
√
X
X
Indofarma (Persero) Tbk.
√
√
Kimia Farma (Persero) Tbk.
X
√
128
Kalbe Farma Tbk.
Merck Indonesia Tbk.
√
√
X
130
Merck Sharp Dohme Pharma Tbk.
Pyridam Farma Tbk.
√
132
Industri Jamu & Farmasi Sido Muncul Tbk.
X
Taisho Pharmaceutical Indonesia Tbk.
X
√
√
133
√
√
√
48
131
√
√
√
47
129
√
√
√
X
127
√
√
134
Tempo Scan Pasific Tbk.
135
PT. Martina Berto Tbk.
√
√
136
PT. Mustika Ratu Tbk.
137
PT. Mandom Indonesia Tbk.
√
138
PT. Unilever Indonesia Tbk.
X
139
Chitose International Tbk.
X
140
Kedawung Setia Industrial Tbk.
X
√
√
√
√
√
√
√
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49
50
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51
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√
X
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52
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√
√
√
√
√
√
82
Universitas Sumatera Utara
141
PT. Kedaung Indah Can Tbk.
142
PT. Langgeng Makmur Industry Tbk.
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√
√
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√
53
X
LAMPIRAN – 2 OUTPUT SPSS
83
Universitas Sumatera Utara
Histogram Uji Normalitas Sebelum Transformasi
PP Plots Uji Normalitas Sebelum Transformasi
Histogram Uji Normalitas setelah Bertransformasi
84
Universitas Sumatera Utara
PP Plots Uji Normalitas setelah Bertransformasi
Tabel Koefisien Variabel dalam Model Moderasi 1
85
Universitas Sumatera Utara
Coefficientsa
Model
Unstandardized Coefficients
Standardized
t
Sig.
Coefficients
B
Std. Error
(Constant)
82,694
1,829
LnROA
-2,994
,883
SIAE
-8,779
1,224
Beta
45,223
,000
-,302
-3,390
,001
3,519
-,287
-2,495
,014
1,645
,094
,744
,458
1
moderat1
a. Dependent Variable: ARL
Tabel Koefisien Variabel dalam Model Moderasi 2
Coefficientsa
Model
Unstandardized Coefficients
Standardized
t
Sig.
Coefficients
B
(Constant)
Std. Error
82,594
11,771
LnUP
-,161
,429
SIAE
-9,060
,066
Beta
7,017
,000
-,040
-,376
,708
17,207
-,296
-,527
,599
,628
,059
,105
,917
1
moderat2
a. Dependent Variable: ARL
Tabel Koefisien Variabel dalam Model Moderasi 3
Coefficientsa
Model
Unstandardized Coefficients
Standardized
t
Sig.
Coefficients
B
(Constant)
Std. Error
77,362
1,637
LnAT
2,797
3,291
SIAE
-6,573
moderat3
-1,971
Beta
47,271
,000
,077
,850
,397
2,834
-,215
-2,319
,022
6,650
-,030
-,296
,767
1
a. Dependent Variable: ARL
86
Universitas Sumatera Utara