Pengaruh Kualitas Audit, Jenis Opini Audit, dan Ukuran Perusahaan Terhadap Audit Report Lag pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia
Lampiran 1
24. JIHD Jakarta International Hotel&Dev Tbk ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ 13
19. KPIG MNC Land Tbk ✓ ✓ ✓
20. GMTD Gowa Makassar Tourism Dev Tbk
✓ ✓ ✓ ✓ ✓ ✓ ✓
21. GWSA Greenwood Sejahtera Tbk ✓ ✓ ✓ ✓ ✓ ✓
22. OMRE Indonesia Prima Property Tbk ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ 11
23. DILD Intiland Development Tbk ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ 12
25. JRPT Jaya Real Property Tbk ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ 14
17. FMII Fortune Mate Indonesia Tbk ✓ ✓ ✓ ✓ ✓ ✓
26. KIJA Kawasan Industri Jababeka Tbk ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ 15
27. LCGP Laguna Cipta Griya Tbk ✓ ✓ ✓ ✓ ✓ ✓
28. LAMI Lamicitra Nusantara Tbk ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ 16
29. LPCK Lippo Cikarang Tbk ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ 17
30. LPKR Lippo Karawaci Tbk ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ 18
31. EMDE Megapolitan Developments Tbk ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ 19
32. MTSM Metro Realty Tbk ✓ ✓ ✓ ✓
18. GAMA Gading Development Tbk ✓ ✓ ✓
16. DUTI Duta Perrtiwi Tbk ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ 10
Daftar Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia (BEI) No Kode Perusahaan 2010 2011 2012 Kriteria 1 2 3 1 2 3 1 2 3
6. BIPP Bhunawatala Indah Permai Tbk ✓ ✓ ✓ ✓ ✓ ✓
1. APLN Agung Podomoro Land Tbk ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ 1
2. ASRI Alam Sutera Realty Tbk ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ 2
3. ELTY Bakrieland Development Tbk ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓
4. BAPA Bekasi Asri Pemula Tbk ✓ ✓ ✓ ✓ ✓ ✓
5. BEST Bekasi Fajar Industrial Estate Tbk
✓ ✓ ✓ ✓ ✓ ✓
7. BKDP Bukit Darma Property Tbk ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ 3
15. DART Duta Anggada Realty Tbk ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ 9
8. BCPI Bumi Citra Permai Tbk ✓ ✓ ✓ ✓ ✓ ✓
9. BSDE Bumi Serpong Damai Tbk ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ 4
10. CTRA Ciputra Development Tbk ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ 5
11. CTRP Ciputra Property Tbk ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ 6
12. CTRS Ciputra Surya Tbk ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ 7
13. COWL Cowell Development Tbk ✓ ✓ ✓ ✓ ✓ ✓ ✓
14. SCBD Danayasa Arthatama Tbk ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ 8
33. MKPI Metropolitan Kentjana Tbk ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ 20
34. MTLA Metropolitan Land Tbk ✓ ✓ ✓ ✓ ✓ ✓
35. MDLN Modernland Realty Tbk ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ 21
36. NIRO Nirvana Development Tbk ✓ ✓ ✓
37. PWON Pakuwon Jati Tbk ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ 22
38. PWSI Panca Wiratama Sakti Tbk ✓ ✓ ✓ ✓ ✓ ✓
39. GPRA Perdana Gapuraprima Tbk ✓ ✓ ✓ ✓ ✓ ✓ ✓
40. PLIN Plaza Indonesia Realty Tbk ✓ ✓ ✓
41. RBMS Ristia Bintang Mahkotasejati Tbk
✓ ✓ ✓ ✓ ✓ ✓
42. RDTX Roda Vivatex Tbk ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ 23
43. BKSL Sentul City Tbk ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ 24
44. SMRA Summarecon Agung Tbk ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ 25
45. SIIP Suryainti Permata Tbk ✓ ✓ ✓ ✓ ✓ ✓ ✓
46. SMDM Suryamas Dutamakmur Tbk ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ 26
Sumber : www.idx.co.id
Lampiran 2
25 SMRA 2010 1 8,722
18 LPKR 2010 9,689
25
19 EMDE 2010 1 6,523
84
20 MKPI 2010 1 7,505
73
21 MDLN 2010 7,617 136
22 PWON 2010
1 1 8,278
81
23 RDTX 2010 1 6,747
69
24 BKSL 2010 8,479
83
75
17 LPCK 2010 7,420
30 BSDE 2011 9,456
33 CTRS 2011 1 8,168
85
32 CTRP 2011 1 8,369
86
31 CTRA 2011 1 9,352
46
85
26 SMDM 2010 1 7,631
29 BKDP 2011 1 6,883
64
28 ASRI 2011 8,700
74
27 APLN 2011 1 9,286
97
25
82
Data Variabel Penelitian Sebelum Transformasi No. Kode Perusahaan Tahun Variabel Kualitas Audit
Jenis
Opini
84
80
6 CTRP 2010 1 8,248
81
5 CTRA 2010 1 9,146
35
4 BSDE 2010 9,366
3 BKDP 2010 1 6,925
80
70
2 ASRI 2010 1 8,431
76
1 APLN 2010 1 8,931
Lag
Audit Ukuran Perusahaan Audit Report
7 CTRS 2010 1 7,866
8 SCBD 2010 1 8,253
16 LAMI 2010 1 6,405
80
80
15 KIJA 2010 1 8,112
70
14 JRPT 2010 8,100
73
13 JIHD 2010 1 8,471
12 DILD 2010 8.433
70
82
11 MORE 2010 1 6,643
35
10 DUTI 2010 1 8,460
76
9 DART 2010 1 7,848
85
34 SCBD 2011 8,154
77
74
61 DART 2012 8,364
67
60 SCBD 2012 1 8,177
77
59 CTRS 2012 8,395
1 1 8,688
44
58 CTRP 2012
77
57 CTRA 2012 1 9,617
44
56 BSDE 2012 1 9,726
85
55 BKDP 2012 6,802
62 DUTI 2012 1 8,793
63 MORE 2012 6,651
54 ASRI 2012 9,300
68 LAMI 2012 6,421 351
72 MKPI 2012 1 7,845
85
71 EMDE 2012 6,786
85
70 LPKR 2012 10,121
82
69 LPCK 2012 7,948
87
85
67 KIJA 2012 8,864
68
66 JRPT 2012 8,516
71
65 JIHD 2012 8,401
85
64 DILD 2012 8,714
71
79
71
39 JIHD 2011 8,380
83
42 LAMI 2011 1 6,383
89
41 KIJA 2011 8,629
71
40 JRPT 2011 8,314
74
85
88
38 DILD 2011 8,646
85
37 MORE 2011 1 6,603
46
36 DUTI 2011 8,554
75
35 DART 2011 1 8,319
43 LPCK 2011 1 7,621
44 LPKR 2011 9,812
53 APLN 2012 9,628
87
88
1 1 7,805
52 SMDM 2012
68
51 SMRA 2011 1 8,999
81
50 BKSL 2011 1 8,573
49 RDTX 2011 1 6,986
48
87
48 PWON 2011 1 8,656
47 MDLN 2011 7,787 117
87
46 MKPI 2011 1 7,668
87
45 EMDE 2011 6,825
82
73 MDLN 2012 1 8,432
71
74 PWON 2012 8,931
86
75 RDTX 2012 1 7,096
95
76 BKSL 2012 1 8,724
85
77 SMRA 2012 9,294
75
78 SMDM 2012
1 1 7,877
87 Lampiran 3
Data Variabel Penelitian Setelah Transformasi No. Kode Perusahaan Tahun Variabel Kualitas Audit Jenis Opini Audit Ukuran Perusahaan Audit Report Lag
24 BKSL 2010 2,91 3,02
20 MKPI 2010 1 2,74 2,92
21 MDLN 2010 2,76 3,41
22 PWON 2010
1 1 2,88
3
23 RDTX 2010 1 2,6 2,88
25 SMRA 2010 1 2,95 2,94
18 LPKR 2010 3,11 2,24
26 SMDM 2010 1 2,76 3,14
27 APLN 2011 1 3,05 2,93
28 ASRI 2011 2,95 2,83
29 BKDP 2011 1 2,62 3,04
30 BSDE 2011 3,08 2,6
31 CTRA 2011 1 3,06 3,05
32 CTRP 2011 1 2,89 3,04
19 EMDE 2010 1 2,55 3,03
17 LPCK 2010 2,72 2,24
1 APLN 2010 1 2,99 2,95
7 CTRS 2010 1 2,8 2,99
2 ASRI 2010 1 2,9 2,89
3 BKDP 2010 1 2,63 3,03
4 BSDE 2010 3,06 2,43
5 CTRA 2010 1 3,02
3
6 CTRP 2010 1 2,87 2,99
8 SCBD 2010 1 2,87 2,89
16 LAMI 2010 1 2,53 3,01
9 DART 2010 1 2,8 2,95
10 DUTI 2010 1 2,91 2,43
11 MORE 2010 1 2,58 3,01
12 DILD 2010 2,9 2,99
13 JIHD 2010 1 2,91 2,92
14 JRPT 2010 2,85 2,89
15 KIJA 2010 1 2,85 2,99
33 CTRS 2011 1 2,86 3,04
34 SCBD 2011 2,86 2,9
62 DUTI 2012 1 2,97 2,58
55 BKDP 2012 2,61 3,04
56 BSDE 2012 1 3,12 2,58
57 CTRA 2012 1 3,1 2,96
58 CTRP 2012
1 1 2,95 2,96
59 CTRS 2012 2,9 2,96
60 SCBD 2012 1 2,86 2,86
61 DART 2012 2,89 2,93
63 MORE 2012 2,58 3,04
53 APLN 2012 3,1 2,98
64 DILD 2012 2,95 3,04
65 JIHD 2012 2,9 2,9
66 JRPT 2012 2,92 2,87
67 KIJA 2012 2,98 3,05
68 LAMI 2012 2,53 4,33
69 LPCK 2012 2,82 3,01
70 LPKR 2012 3,18 3,04
71 EMDE 2012 2,6 3,04
54 ASRI 2012 3,05 2,9
1 1 2,79 3,06
35 DART 2011 1 2,88 2,94
44 LPKR 2011 3,13 2,63
36 DUTI 2011 2,92 2,6
37 MORE 2011 1 2,57 3,04
38 DILD 2011 2,94 3,04
39 JIHD 2011 2,89 2,93
40 JRPT 2011 2,88 2,9
41 KIJA 2011 2,94 3,07
42 LAMI 2011 1 2,53 3,02
43 LPCK 2011 1 2,76 3,06
45 EMDE 2011 2,61 3,05
52 SMDM 2012
46 MKPI 2011 1 2,77 3,05
47 MDLN 2011 2,79 3,29
48 PWON 2011 1 2,94 3,05
49 RDTX 2011 1 2,64 3,05
50 BKSL 2011 1 2,93
3
51 SMRA 2011
1 3 2,87
72 MKPI 2012 1 2,8 3,01
73 MDLN 2012 1 2,9 2,9
74 PWON 2012 2,99 3,05
75 RDTX 2012 1 2,66 3,12
76 BKSL 2012 1 2,95 3,04
77 SMRA 2012 3,05 2,94
78 SMDM 2012
1 1 2,81 3,05
Lampiran 4
Hasil Uji Statistik Deskriptif Descriptive Statistics N Range Minimum Maximum Mean Std.
Deviation Variance Kualitas Audit
78
1 1 ,32 ,470 ,221 Jenis Opini Audit
78
1 1 ,28 ,453 ,205 Ukuran Perusahaan 78 3,738 6,383 10,121 8,19600 ,926513 ,858 Audit Report Lag 78 326 25 351 79,73 35,544 1263,394 Valid N (listwise)
78 Lampiran 5
Hasil Uji Normalitas Histogram Sebelum Transformasi
Grafik PP Plots Sebelum Transformasi Histogram Setelah Informasi
Grafik PP Plots Setelah Transformasi
Lampiran 6 Coefficients a Hasil Uji Multikolinearitas
Model Collinearity Statistics Tolerance
VIF (Constant) Kualitas Audit ,902 1,109 Jenis Opini Audit ,786 1,273 Ukuran Perusahaan ,843 1,186
a. Dependent Variable: Audit Report lag
Lampiran 7
Hasil Uji Heterokedastisitas
Lampiran 8 b Hasil Uji Autokorelasi
Model Summary Mode R R Adjusted R Durbin-Watson l Square Square a 1 ,452 ,204 ,172 1,478 a. Predictors: (Constant), Kualitas Audit, Jenis Opini Audit, Ukuran Perusahaan
b. Dependant Variable: Audit Report Lag
Lampiran 9
Hasil Uji Hipotesis Hasil Uji t Coefficients a Model Unstandardized Coefficients
Standardized Coefficients t Sig.
B Std. Error Beta
1 (Constant) 4,995 ,499 10,018 ,000 Kualitas Audit ,081 ,058 ,152 1,389 ,169 Jenis Opini Audit -,049 ,064 -,089 -,761 ,449 Ukuran Perusahaan -,718 ,172 -,472 -4,174 ,000
a. Dependant Variable: Audit Report Lag
Regression ,978 3 ,326 6,326 ,001 b Residual 3,812 74 ,052 Total 4,790
77
Hasil Uji F ANOVA a Model Sum of Squares df Mean Square F Sig.
b. Predictors: (Constant), Ukuran Perusahaan, Kualitas Audit, Jenis Opini Audit
Lampiran 10
Hasil Uji Koefisien Determinasi Model Summary b Model R R Square
Adjusted R
Square
Std. Error of the Estimate1 ,452 a ,204 ,172 ,22697
a. Predictors: (Constant), Ukuran Perusahaan, Kualitas Audit, Jenis Opini Audit
b. Dependent Variable: Audit Report lag
a. Dependent Variable: Audit Report lag