Faktor-Faktor yang Mempengaruhi Penetapan Audit Fee Pada Perusahaan Consumer Good yang Terdaftar di Bursa Efek Indonesia

LAMPIRAN 1
Daftar Pemilihan Populasi Sebagai Sampel
NO
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18

19
20
21
22
23
24
25
26
27
28
29
30
31
32

KODE
ADES
AISA
ALTO
CEKA

DAVO
DLTA
DVLA
GGRM
HMSP
ICBP
INAF
INDF
KAEF
KDSI
KICI
KLBF
LMPI
MBTO
MERK
MLBI
MRAT
MYOR
PSDN
PYFA

RMBA
ROTI
SCPI
SIDO
SKBM
SKLT
SQBB
SQBI

NAMA PERUSAHAAN
Akasha Wira International Tbk
Tiga Pilar Sejahtera Food Tbk
Tri Banyan Tirta Tbk
Wilmar Cahaya Indonesia Tbk
Davomas Abadi Tbk
Delta Djakarta Tbk
Darya-Varia Laboratoria Tbk
Gudang Garam Tbk
HM Sampoerna Tbk
Indofood CBP Sukses Makmur Tbk

Indofarma (Persero) Tbk
Indofood Sukses Makmur Tbk
Kimia Farma (Persero) Tbk
Kedawung Setia Industrial Tbk
Kedaung Indah Can Tbk
Kalbe Farma Tbk
Langgeng Makmur Industri Tbk
Martina Berto Tbk
Merck Tbk
Multi Bintang Indonesia Tbk
Mustika Ratu Tbk
Mayora Indah Tbk
Prasidha Aneka Niaga Tbk
Pyridam Farma Tbk
Bentoel International Investama Tbk
Nippon Indosari Corpindo Tbk
Merck Sharp Dohme Pharma Tbk
Industri Jamu dan Farmasi Sido Muncul Tbk
Sekar Bumi Tbk
Sekar Laut Tbk

Taisho Pharmaceutical Indonesia Tbk
Taisho Pharmaceutical Indonesia (PS) Tbk

K1

K2

 

K3

 

-

 

-

 

-

-

-

-

 
 

 
 
 
 

 
 
-

-

 

 

 
 

 

 
 
 
 
 

 
 

 

 
 

 
 
 

SAMPEL




1



3



2

4

-




5
6

-




7

8

-




9



10



12



14



16



18



11



13



15



17



19
20

-

59
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33
34
35
36
37
38

STTP
TCID
TSPC
ULTJ
UNVR
WIIM

Siantar Top Tbk
Mandom Indonesia Tbk
Tempo Scan Pacific Tbk
Ultrajaya Milk Industry & Trading Co. Tbk
Unilever Indonesia Tbk
Wismilak Inti Makmur Tbk

 



 

-

 

-

 
 

-

 

-



21

22

Keterangan:
K1 = Perusahaaan consumer good yang menyajikan laporan keuangannya selama
periode 2012-2014
K2 = Perusahaan consumer good yang menyajikan laporan keuangan dalam
bentuk rupiah
K3 = Perusahaan consumer good yang memiliki profesional fee selama periode
2012-2014

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LAMPIRAN 2
Daftar Sampel Pada Perusahaan Manufaktur Terdaftar di Bursa Efek
Indonesia (BEI) selama periode 2009-2013
NO

KODE

NAMA PERUSAHAAN

1

DLTA

Delta Djakarta Tbk

2

DVLA

Darya-Varia Laboratoria Tbk

3

GGRM

Gudang Garam Tbk

4

HMSP

HM Sampoerna Tbk

5

INDF

Indofood Sukses Makmur Tbk

6

KAEF

Kimia Farma (Persero) Tbk

7

KICI

Kedaung Indah Can Tbk

8

KLBF

Kalbe Farma Tbk

9

MBTO

Martina Berto Tbk

10

MERK

Merck Tbk

11

MLBI

Multi Bintang Indonesia Tbk

12

MRAT

Mustika Ratu Tbk

13

MYOR

Mayora Indah Tbk

14

PSDN

Prasidha Aneka Niaga Tbk

15

PYFA

Pyridam Farma Tbk

16

RMBA

Bentoel International Investama Tbk

17

ROTI

Nippon Indosari Corpindo Tbk

18

SCPI

Merck Sharp Dohme Pharma Tbk

19

SIDO

Industri Jamu dan Farmasi Sido Muncul Tbk

20

SKBM

Sekar Bumi Tbk

21

STTP

Siantar Top Tbk

22

WIIM

Wismilak Inti Makmur Tbk

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LAMPIRAN 3
DATA PENELITIAN

LAMPIRAN 4
HASIL PENGOLAHAN DATA
Frequency Table

62
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Tipe Kepemilikan

Valid

Frequency
13
53
66

BUMN
Non BUMN
Total

Percent
19.7
80.3
100.0

Valid Percent
19.7
80.3
100.0

Cumulative
Percent
19.7
100.0

Anak Perusahaan
Frequency
Valid

Memiliki Anak
Perusahaan
Tidak memiliki
anak perus ahaan
Total

Percent

Valid Percent

Cumulative
Percent

57

86.4

86.4

86.4

9

13.6

13.6

100.0

66

100.0

100.0

Descriptives
De scri ptive S tatistics
Tipe K epemilik an
Ln_Uk uran Perusahaan
Anak P erusahaan
Uk uran KA P
Ln_Audit Fee
Valid N (lis twis e)

N
66
66
66
66
66
66

Minimum
.00
13.96
.00
.00
11.77665

Maximum
1.00
30.15
1.00
1.00
17.93388

Mean
.1970
22.9038
.8636
.8182
15.49116

St d. Deviat ion
.40076
5.07401
.34580
.38865
1.51814859

Residuals Statistics a
Predicted Value
Residual
Std. Predicted Value
Std. Residual

Minimum
12.74275
-2.61078
-2.246
-2.814

Maximum
17.67834
1.623740
1.788
1.750

Mean
15.49116
.00000000
.000
.000

Std. Deviation
1.22345036
.89885725
1.000
.969

N
66
66
66
66

a. Dependent Variable: Audit Fee

Hasil UJi Normalitas NPar Tests

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One-Sample Kolmogorov-Smirnov Test

N
Normal Parameters a,b
Most Extreme
Differences

Mean
Std. Deviation
Absolute
Positive
Negative

Kolmogorov-Smirnov Z
As ymp. Sig. (2-tailed)

Unstandardized
Residual
66
.0000000
.89885725
.072
.036
-.072
.588
.880

a. Test distribution is Normal.
b. Calculated from data.

PPlot
Unstandardized Residual
Normal P-P Plot of Unstandardized Residual

Expected Cum
Prob

1.0
0.8
0.6
0.4
0.2
0.0
0.0 0.2 0.4 0.6 0.8 1.0

Observed Cum
Prob

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Deviation from Normal

Residual
Detrended Normal P-P Plot of Unstandardized

0.025
0.000
-0.025
-0.050
-0.075
0.0

0.2

0.4

0.6

0.8

1.0

Observed Cum Prob

Hasil Uji Multikolinieritas
Coeffi cientsa

Model
1

Tipe K epemilikan
Uk uran Perusahaan
Anak P erus ahaan
Uk uran KA P

Collinearity Statistic s
Tolerance
VIF
.980
1.021
.868
1.152
.848
1.179
.993
1.007

a. Dependent Variable: Audit Fee

a
Collinearity Diagnostics

Model Dimension
1
1
2
3
4
5

Eigenvalue
3.938
.768
.171
.109
.014

Condition
Index
(Constant)
1.000
.00
2.265
.00
4.801
.00
6.000
.01
16.918
.98

Variance Proportions
Tipe
Ukuran
Anak
Kepemilikan Perusahaan Perusahaan Ukuran KAP
.01
.00
.01
.01
.94
.00
.01
.00
.01
.00
.28
.61
.02
.17
.30
.30
.01
.83
.41
.07

a. Dependent Variable: Audit Fee

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Residuals Statistics a
Predicted Value
Residual
Std. Predicted Value
Std. Residual

Minimum
12.74275
-2.61078
-2.246
-2.814

Maximum
17.67834
1.623740
1.788
1.750

Mean
15.49116
.00000000
.000
.000

Std. Deviation
1.22345036
.89885725
1.000
.969

N
66
66
66
66

a. Dependent Variable: Audit Fee

Hasil Uji Autokorelasi
b
Model Summ ary

DurbinW atson
1.655a

Model
1

a. Predic tors: (Constant), Ukuran KAP , Uk uran
Perusahaan, Tipe K epemilikan, Anak P erus ahaan
b. Dependent Variable: Audit Fee

Hasil Uji Heterokedastisitas
Coefficients a

Model
1

(Constant)
Tipe Kepemilikan
Ukuran Perusahaan
Anak Perus ahaan
Ukuran KAP

Unstandardized
Coefficients
B
Std. Error
1.283
.455
-.440
.166
-.015
.014
-.029
.206
-.155
.170

Standardized
Coefficients
Beta
-.320
-.137
-.018
-.109

t
2.818
-2.659
-1.068
-.142
-.912

Sig.
.006
.010
.290
.888
.365

a. Dependent Variable: abs _res _1

Regression
b
Model Summ ary

Model
1

R
R Square
a
.806
.649

Adjust ed
R Square
.626

St d. E rror of
the Es timate
.92786007

a. Predic tors: (Constant), Ukuran KAP , Uk uran
Perusahaan, Tipe K epemilikan, Anak P erus ahaan
b. Dependent Variable: A udit Fee

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ANOVA b
Model
1

Regres sion
Residual
Total

Sum of
Squares
97.294
52.516
149.810

df

Mean Square
24.324
.861

4
61
65

F
28.253

Sig.
.000a

a. Predictors: (Constant), Ukuran KAP, Ukuran Perusahaan, Tipe Kepemilikan, Anak
Perusahaan
b. Dependent Variable: Audit Fee
Coefficients a

Model
1

Unstandardized
Coefficients
B
Std. Error
1.636
.798
.751
.290
.215
.024
1.641
.361
1.678
.297

(Constant)
Tipe Kepemilikan
Ukuran Perusahaan
Anak Perus ahaan
Ukuran KAP

Standardized
Coefficients
Beta
.198
.717
.374
.430

t
9.572
2.589
8.819
4.543
5.647

Sig.
.000
.012
.000
.000
.000

a. Dependent Variable: Audit Fee

Charts
N =66
Std. Dev. =0.969฀
Mean =6.54E-16฀

Dependent Variable: Audit Fee

Frequency

Histogram

12.5
10.0
7.5
5.0
2.5
0.0
-3

-2

-1

0

1

2

Regression Standardized Residual

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Dependent Variable: Audit Fee
Scatterplot

Regression
Deleted
(Press)
Residual

2
1
0
-1
-2
-3
12

13

14

15

16

17

18

Regression Adjusted (Press) …

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