12 6 PSAB PT.J Resources Asia Pasific Tbk Mulyamin,Sensi SuryantoLianny √ √ √ Sampel
Lampiran 1 Daftar Populai Pertambangan Subsektor Batu-bara
√ √ √ Sampel 3
√ X √ _
10 DOID PT. Delta Dunia Makmur Tbk
Tjiendradjaja, Handoko Tomo
X √ √
_
11 GEMS PT.Golden Energy Mines Tbk
Purwantono, Suherman &Surja
X √ √
_
12 GTBO PT.Garda Tujuh Buana Tbk
Doli,Bambang Sudarmadji
13 HRUM PT.Harum Energy Tbk
√ X √ _
Osman Bing Satrio &Rekan
X √ √
_
14 ITMG PT.Indo Tambangraya Megah Tbk
Tanudiredja, Wibisana&Rekan
√ X √ _
15 KKGI PT.Resource Alam Indonesia Tbk
Purwantono, Suherman &Surja
√ √ √ Sampel 4
16 MYO H PT.Samindo Resources Tbk
Junaedi,Chairul, Subyakto
9 DEWA PT.Henwa Tbk Tjiendradjaja, Handoko Tomo
Tanudiredja, Wibisana&Rekan
No KODE NAMA PERUSAHAAN NAMA AKUNTAN PUBLIK KRITERIA
4 BORN PT.Borneo Lumbung Energy &Metal Tbk
Hal. 28
1 2 3 SAMPEL
1 ADRO PT.Adaro Enery.Tbk.
Tanudiredja, Wibisana&Rekan
√ X √ _
2 ARII PT.Atlas Resources Tbk
Tanudiredja, Wibisana&Rekan
X √ √
_
3 ATPK PT.ATPK Resources Tbk
Fedinand &ONG √ √ √ Sampel 1
Tanudiredja, Wibisana&Rekan
8 BYAN PT.Bayan Resources Tbk
√ X √ _
5 BRAU PT.Berau Coal Energy Tbk
Tanudiredja, Wibisana&Rekan
√ √ √ Sampel 2
6 BSSR PT.Baramulti Suksessarana Tbk
Purwantono, Suherman &Surja
X √ √
_
7 BUMI PT.Bumi Resources Tbk
Tjiendradjaja, Handoko Tomo
√ X √
_
√ √ √ Sampel 5
17 PKPK PT.Perdana Karya Perkasa Tbk
Tanudiredja, Wibisana&Rekan
√ √ √ Sampel 6
18 PTBA PT.Tambang Batubara Bukit Asam (Persero) Tbk
Tanudiredja, Wibisana&Rekan
√ √ √ Sampel 7
19 PTRO PT.Petrosea Tbk OsmanBing Satrio √ X √
_
20 SMMT PT.Golden Eagle Energy Tbk
Achmad,Rasyid, Hisbullah &Jerry
√ √ √ Sampel 8
21 TOBA PT.Toba Bara Sejahtra Tbk
Purwanto,Suherman &Surja
X √ √
_
Lampiran 2 Subsektor Logam,Mineral.
11
Osman Bing Satrio &Rekan
8 TINS h (Persero) Tbk
√ X √ _
Purwanto,Suherman &Surja
7 SMRU PT.SMR Utama Tbk
13
√ √ √ Sampel
Mulyamin,Sensi Suryanto&Lianny
6 PSAB PT.J Resources Asia Pasific Tbk
12
√ √ √ Sampel
Tanudiredja, Wibisana&Rekan
5 INCO PT.Vale Indone Tbk
√ √ √ Sampel
No KODE NAMA PERUSAHAAN NAMA AKUNTAN PUBLIK KRITERIA
Mulyamin ,Sensi Suryanto&Lianny
4 DKFT PT.Central Omega Resources Tbk
10
√ √ √ Sampel
Johan Malonda Mustika&Rekan
3 CKRA PT.Citra Kebun Raya Agri Tbk
√ √ √ Sampel 9
Tjahjadi,Pradhono, Teramihardja
2 CITA PT.Cita Mineral Invesbk
√ X √ _
Purwanto,Suherman &Surja
1 ANTM PT.Aneka Tambang (Persero) Tbk
1 2 3 SAMPEL
Hal. 28
√ X √ _
Lampiran 3 Subsektor Minyak,Gas &Bumi.
NO KODE NAMA PERUSAHAAN NAMA AKUNTAN PUBLIK KRITERIA
Purwanto,Suherman& Surja
X √ √
_
7 RUIS PT.Radiant Utama Inteco Tbk
Aryanto,Amir,Jusuf, Mawar,Saproso
√ √ √ Sampel
16 Subsektor Batu-batuan.
Hal. 28
_
1 2 3 SAMPEL
1 CTTH PT.Citatah .Tbk. Mulyamin ,Sensi Suryanto& Lianny
√ X √
_
2 MITI PT.Mitra Investindo Tbk.
Tanubrata Sutanto Fahmi
√ X √
6 MEDC PT.Medco Energi Internal Tbk
X √ √
No KODE NAMA PERUSAHAAN NAMA AKUNTAN PUBLIK KRITERIA
Bismar,Muntalib, Yunus
Hal. 28
1 2 3 SAMPEL
1 ARTII PT.Ratu Prabu EnerTbk
Achmad,Rasyid, Hisbullah &Jerry
√ √ √ Sampel
14
2 BIPI PT.Benakat Petroleum Energy Tbk
√ X √
Osman Bing Satrio &Rekan
_
3 ELSA PT.Elnusa Tbk Tanudiredja,Wibisana &Rekan
√ √ √ Sampel
15
4 ENRG PT.Energi Mega Persada Tbk
Tjiendradjaja, Handoko Tomo
√ X √ _
5 ESSA PT.Surya Esa Perkasa Tbk
_
Lampiran 4
2 Bimbingan Proposal Skripsi
8 Penyelesaian Penulisan Laporan penelitian
7 Sidang
6 Bimbingan Skripsi
5 Seminar Proposal
4 Pengolahan Data
3 Pengumpulan Data
1 Pengajuan Judul Skripsi
No. Tahapan Penelitian Des 2013
Juli
Jun 2014
Mei 2014
Apr 2014
Mar 2014
Feb 2014
Jan 2014
Lampiran 5
Daftar Operasional Variabel 1.
Variabel Dependen: Auditor Switching
NO. KODE NAMA PERUSAHAAN 2010 2011 2012 1 BRAU PT.Berau Coal Energy Tbk.
1
2 GTBO PT. Garda Tujuh Buana Tbk
1
3 ATPK PT.ATPK Resources Tbk
1
4 KKGI PT.ResourceAlam Indonesiia
1 Tbk
5 SMMT PT.Golden Eagle Energy Tbk
1
6 PKPK PT.Perdana Karya Perkasa
1 Tbk.
7 MYOH PT.Samindo Resources Tbk
1
8 PTBA PT.Tambang Batubara Bukit
1 Asam(Persero) Tbk.
9 CITA PT.Cita Mineral Investindo
1 Tbk
10 CKRA PT.Citra Kebun Raya Agri
1 Tbk
11 DKFT PT.Central Omega Resources
1 Tbk.
12 INCO PT. Vale Indonesia Tbk.
1
13 PSAB PT. J Resources Asia Pasifik
1 Tbk.
14 RUIS PT.Radiant Utama Interinsco
1 Tbk 15 ARTI PT.Ratu Prabu Energi Tbk.
1
1 16 ELSA PT.Elnusa Tbk.
1
Lampiran 6 Variabel Independent: 1. Opini Audit
NO. KODE NAMA PERUSAHAAN 2010 2011 2012 1 BRAU PT.Berau Coal Energy Tbk.
1
1
2 GTBO PT. Garda Tujuh Buana Tbk
1
1
3 ATPK PT.ATPK Resources Tbk
1
1
1
4 KKGI PT.ResourceAlam Indonesiia
1
1
1 Tbk
5 SMMT PT.Golden Eagle Energy Tbk
1
1
1
6 PKPK PT.Perdana Karya Perkasa
1 Tbk.
7 MYOH PT.Samindo Resources Tbk
1
1
1
8 PTBA PT.Tambang Batubara Bukit
1
1 Asam(Persero) Tbk.
9 CITA PT.Cita Mineral Investindo
1
1 Tbk
10 CKRA PT.Citra Kebun Raya Agri
1
1
1 Tbk
11 DKFT PT.Central Omega Resources
1
1 Tbk.
12 INCO PT. Vale Indonesia Tbk.
1
1
13 PSAB PT. J Resources Asia Pasifik
1
1 Tbk.
14 RUIS PT.Radiant Utama Interinsco
1
1
1 Tbk 15 ARTI PT.Ratu Prabu Energi Tbk.
16 ELSA PT.Elnusa Tbk.
1
1
Lampiran 7 Variabel Independent: 2.Pergantian Manajemen
NO. KODE NAMA PERUSAHAAN 2010 2011 2012 1 BRAU PT.Berau Coal Energy Tbk.
2 GTBO PT. Garda Tujuh Buana Tbk
3 ATPK PT.ATPK Resources Tbk
4 KKGI PT.ResourceAlam Indonesiia Tbk
5 SMMT PT.Golden Eagle Energy Tbk
1
6 PKPK PT.Perdana Karya Perkasa Tbk.
7 MYOH PT.Samindo Resources Tbk
1
1
8 PTBA PT.Tambang Batubara Bukit
1 Asam(Persero) Tbk.
9 CITA PT.Cita Mineral Investindo Tbk
10 CKRA PT.Citra Kebun Raya Agri
1
1 Tbk
11 DKFT PT.Central Omega Resources
1
1 Tbk.
12 INCO PT. Vale Indonesia Tbk.
1
1
13 PSAB PT. J Resources Asia Pasifik
1 Tbk.
14 RUIS PT.Radiant Utama Interinsco Tbk 15 ARTI PT.Ratu Prabu Energi Tbk.
16 ELSA PT.Elnusa Tbk.
1
Lampiran 8
Variabel Independent: 3. Audit Tenure
NO. KODE NAMA PERUSAHAAN 2010 2011 2012 1 BRAU PT.Berau Coal Energy Tbk.
1
2
3
2 GTBO PT. Garda Tujuh Buana Tbk
1
2
1
3 ATPK PT.ATPK Resources Tbk
1
2
1
4 KKGI PT.ResourceAlam Indonesiia
1
1
2 Tbk
5 SMMT PT.Golden Eagle Energy Tbk
1
1
2
6 PKPK PT.Perdana Karya Perkasa
2
1
2 Tbk.
7 MYOH PT.Samindo Resources Tbk
1
1
2
8 PTBA PT.Tambang Batubara Bukit
1
2
3 Asam(Persero) Tbk.
9 CITA PT.Cita Mineral Investindo
1
2
3 Tbk
10 CKRA PT.Citra Kebun Raya Agri
1
2
3 Tbk
11 DKFT PT.Central Omega Resources
2
1
2 Tbk.
12 INCO PT. Vale Indonesia Tbk.
1
2
3
13 PSAB PT. J Resources Asia Pasifik
2
1
2 Tbk.
14 RUIS PT.Radiant Utama Interinsco
1
1
2 Tbk 15 ARTI PT.Ratu Prabu Energi Tbk.
2
1
1 16 ELSA PT.Elnusa Tbk.
2
1
2
Lampiran 9 Variabel Independent: 4. Ukuran Klien
NO. KODE NAMA PERUSAHAAN 2010 2011 2012 1 BRAU PT.Berau Coal Energy Tbk.
9.71
9.83
9.94
2 GTBO PT. Garda Tujuh Buana Tbk
6.08
6.13
7.40
3 ATPK PT.ATPK Resources Tbk
5.19
4.71
5.01
4 KKGI PT.ResourceAlam Indonesiia
6.26
6.88
6.91 Tbk
5 SMMT PT.Golden Eagle Energy Tbk
4.61
2.07
6.17
6 PKPK PT.Perdana Karya Perkasa
6.14
6.15
5.98 Tbk.
7 MYOH PT.Samindo Resources Tbk
6.54
6.68
7.16
8 PTBA PT.Tambang Batubara Bukit
9.07
9.35
9.45 Asam(Persero) Tbk.
9 CITA PT.Cita Mineral Investindo
7.26
7.52
7.58 Tbk
10 CKRA PT.Citra Kebun Raya Agri
7.09
7.07
7.10 Tbk
11 DKFT PT.Central Omega Resources
3.29
7.17
7.33 Tbk.
12 INCO PT. Vale Indonesia Tbk.
7.69
9.99
10.02
13 PSAB PT. J Resources Asia Pasifik
7.27
2.39
8.52 Tbk.
14 RUIS PT.Radiant Utama Interinsco
6.38
6.89
8.62 Tbk 15 ARTI PT.Ratu Prabu Energi Tbk.
7.22
7.28
7.26 16 ELSA PT.Elnusa Tbk.
8.21
8.38
8.36
Lampiran 10
Variabel Independent: 5. Financial Distress
NO. KODE NAMA PERUSAHAAN 2010 2011 2012 1 BRAU PT.Berau Coal Energy Tbk.
1.76
2.16
1.42
2 GTBO PT. Garda Tujuh Buana Tbk. -12.72
5.51
10.21
3 ATPK PT.ATPK Resources Tbk
1.88 0.21 -27.62
4 KKGI PT.ResourceAlam Indonesiia
8.03
11.62
7.00 Tbk
5 SMMT PT.Golden Eagle Energy Tbk
3.73
2.08
7.21
6 PKPK PT.Perdana Karya Perkasa
4.02
1.40
1.19 Tbk.
7 MYOH PT.Samindo Resources Tbk
65.41
4.44
1.19
8 PTBA PT.Tambang Batubara Bukit
12.35
7.93
6.08 Asam(Persero) Tbk.
9 CITA PT.Cita Mineral Investindo -51.0 -24.73 -61.21 Tbk
10 CKRA PT.Citra Kebun Raya Agri -8.03 -21.11
19.08 Tbk
11 DKFT PT.Central Omega Resources -1.33
4.30
5.66 Tbk.
12 INCO PT. Vale Indonesia Tbk.
3.71
3.71
59.09
13 PSAB PT. J Resources Asia Pasifik 10.50 -1.89 145.01 Tbk.
14 RUIS PT.Radiant Utama Interinsco 2.41 -7.02 210.00 Tbk 15 ARTI PT.Ratu Prabu Energi Tbk. 16.71 -71.79 131.06
16 ELSA PT.Elnusa Tbk. 448.74 678.31 120.17
Lampiran 11 Hasil Olahan Data SPSS (Statistical Package for Social Sciences) Descriptive Statistics N Minimum Maximum Mean Std.
48 Model Summary Step -2 Log likelihood
Step 1 Step 28.013 5 .000
Omnibus Tests of Model Coefficients Chi-square df Sig.
Constant 1.000 -.094 -.623 -.667 -.299 -.052 OPINI -.094 1.000 .004 -.547 .417 .320 CEO -.623 .004 1.000 .528 -.036 .155 TNRE -.667 -.547 .528 1.000 -.286 -.206 LnTA -.299 .417 -.036 -.286 1.000 .434 Z -.052 .320 .155 -.206 .434 1.000
Constant OPINI CEO TNRE LnTA Z Step 1
Correlation Matrix
Nagelkerke R Square 1 34.386 .442 .608
Cox & Snell R Square
2.07 10.02 7.0690 .26054 1.80510 Z 48 -71.79 678.31 36.1842 17.84415 123.62788 Valid N (listwise)
Deviation Statistic Statistic Statistic Statistic Std. Error
48
3 1.50 .123 .851 LnTA
48
48 1 .08 .040 .279 TNRE
48 1 .50 .073 .505 CEO
48 1 .35 .070 .483 OPINI
Statistic SWTCH
Block 28.013 5 .000 Model 28.013 5 .000
Lampiran 12 Iteration History a,b,c,d
Iteration -2 Log likelihood Coefficients
Constant OPINI CEO TNRE LnTA Z Step 1 1 40.665 1.106 .808 -.664 -1.462 .038 -.008
2 35.726 1.687 1.529 -1.338 -2.407 .086 -.002 3 34.479 2.082 2.142 -1.891 -3.143 .137 .006 4 34.386 2.224 2.362 -2.090 -3.414 .158 .008 5 34.386 2.236 2.382 -2.109 -3.439 .160 .008 6 34.386 2.237 2.382 -2.109 -3.439 .160 .008
a. Method: Enter b. Constant is included in the model.
c. Initial -2 Log Likelihood: 62.399
d. Estimation terminated at iteration number 6 because parameter estimates changed by less than .001.
Iteration History a,b,c
Iteration -2 Log likelihood Coefficients
Constant Step 0 1 62.402 -.583
2 62.399 -.601 3 62.399 -.601 a. Constant is included in the model.
b. Initial -2 Log Likelihood: 62.399
c. Estimation terminated at iteration number 3 because parameter estimates changed by less than .001.
Hosmer and Lemeshow Test
Step Chi-square df Sig.1 6.912 7 .438
Lampiran 13 Contingency Table for Hosmer and Lemeshow Test
13
SWTCH Percentage Correct
1 Step 1 SWTCH
28
3
90.3
1
4
76.5 Overall Percentage
a
85.4
a. The cut value is .500
Variables in the Equation
B S.E. Wald df Sig. Exp(B) 95% C.I.for EXP(B)
Lower Upper Ste p
1
a
Observed Predicted
7 Classification Table
SWTCH = 0 SWTCH = 1 Total Observed Expected Observed Expected
4 5 4.459 .541
Step 1
1 5 4.992 .008
5
2 5 4.942 .058
5
3 6 5.630 .370
6
5
9 1 .667 6 6.333
5 3 3.916 2 1.084
5
6 4 3.224 1 1.776
5 7 2.009 5 2.991
5
8 2 1.161 3 3.839
5
OPINI 2.382 1.175 4.111 1 .043 10.826 1.083 108.266 CEO -2.109 1.775 1.412 1 .235 .121 .004 3.934 TNRE -3.439 1.049 10.749 1 .001 .032 .004 .251 LnTA .160 .158 1.026 1 .311 1.173 .861 1.598 Z .008 .030 .080 1 .777 1.009 .951 1.069 Constant 2.237 1.287 3.020 1 .082 9.361 a. Variable(s) entered on step 1: OPINI, CEO, TNRE, LnTA, Z.
Lampiran 14 Case Processing Summary
a,b
TNRE 17.005 1 .000 LnTA 1.027 1 .311 Z .629 1 .428
OPINI .820 1 .365 CEO .406 1 .524
Step 0 Variables
Variables not in the Equation Score df Sig.
b. The cut value is .500
64.6 a. Constant is included in the model.
1 17 .0 Overall Percentage
1 Step 0 SWTCH 31 100.0
Correct
Observed Predicted SWTCH Percentage
1 Classification Table
Unweighted Cases
1
Internal Value
Original Value
Dependent Variable Encoding
a. If weight is in effect, see classification table for the total number of cases.
Unselected Cases .0 Total 48 100.0
Included in Analysis 48 100.0 Missing Cases .0 Total 48 100.0
Selected Cases
N Percent
a
Overall Statistics 20.128 5 .001