DAFTAR LAMPIRAN
Lampiran 1 Sampel Perusahaan
Lampiran 2 Perhitungan Audit Delay
Lampiran 3 Perhitungan Return on Assets
Lampiran 4 Perhitungan Debt to Equity Ratio
Lampiran 5 Perhitungan Logaritma Natural Total Aset
Lampiran 6 Perhitungan Opini Audit
Lampiran 7 Perhitungan Auditor Internal
Lampiran 8 Perhitungan Seluruh Variabel
Lampiran 9 Hasil Output SPSS
Lampiran 10 Tabel Durbin Watson
Lampiran 11 Tabel Uji F(0,05)
Lampiran 12 Formulir Konsultasi Skripsi
LAMPIRAN 1
SAMPEL PERUSAHAAN
No. Kode Nama Perusahaan
1 BUDI Budi Starch & Sweetener Tbk
2 DLTA Delta Djakarta Tbk
3 ICBP Indofood CBP Sukses Makmur Tbk
4 INDF Indofood Sukses Makmur Tbk
5 MLBI Multi Bintang Indonesia Tbk
6 MYOR Mayora Indah Tbk
7 ROTI Nippon Indosari Corporindo Tbk
8 SKBM Sekar Bumi Tbk
9 STTP Siantar Top Tbk
10 ULTJ Ultrajaya Milk Industry & Trading Co Tbk
LAMPIRAN 2
PERHITUNGAN AUDIT DELAY
No Kode Tahun
Tanggal Laporan Auditor
Tanggal Tutup
Buku
Audit Delay
1 BUDI 2019 30-Mar-20 31-Dec-19 90
2 CEKA 2019 19-Mar-20 31-Dec-19 79
3 DLTA 2019 20-Mar-20 31-Dec-19 80
LAMPIRAN 3
PERHITUNGAN RETURN ON ASSETS
No Kode Tahun Net Income Total Assets (t) Total Assets (t-1) Average Total Assets ROA 1 BUDI 2019 64.021.000.000 2.999.767.000.000 3.392.980.000.000 3.196.373.500.000,0 0,020029261 2 DLTA 2019 317.815.177.000 1.425.983.722.000 1.523.517.170.000 1.474.750.446.000,0 0,215504378 3 ICBP 2019 5.360.029.000.000 38.709.314.000.000 34.367.153.000.000 36.538.233.500.000,0 0,146696446
LAMPIRAN 4
PERHITUNGAN DEBT TO EQUITY RATIO
No Kode Tahun Total Liabilities Total Equity DER 1 BUDI 2019 1.714.449.000.000 1.285.318.000.000 1,333871 2 DLTA 2019 212.420.390.000 1.213.563.332.000 0,175039 3 ICBP 2019 12.038.210.000.000 26.671.104.000.000 0,451358
LAMPIRAN 5
PERHITUNGAN LOGARITMA NATURAL
TOTAL ASSETS
No Kode Tahun Total Assets (t) Ln(Total Assets) 1 BUDI 2019 2.999.767.000.000 28,7296 2 DLTA 2019 1.425.983.722.000 27,9859 3 ICBP 2019 38.709.314.000.000 31,2871
LAMPIRAN 6
PERHITUNGAN OPINI AUDIT
No Kode Tahun WTP Selain
WTP Dummy
1 BUDI 2019 V 1
2 DLTA 2019 V 0
3 ICBP 2019 V 1
LAMPIRAN 7
PERHITUNGAN AUDITOR INTERNAL
No Kode Tahun Tahun pengangkatan
Tahun menjabat
1 BUDI 2019 2012 7
2 DLTA 2019 1997 22
3 ICBP 2019 2012 7
LAMPIRAN 8
PERHITUNGAN SELURUH VARIABEL
No Kode Tahun AD ROA DER UP OA AI 1 BUDI 2019 90 0,020029 1,333871 28,7296 1,0000 7 2 DLTA 2019 80 0,215504 0,175039 27,9859 0,0000 22 3 ICBP 2019 80 0,146696 0,451358 31,2871 1,0000 7
LAMPIRAN 9
HASIL OUTPUT SPSS
Hasil Statistik Deskriptif
Diagram Variabel Opini Audit
Hasil Uji Normalitas
75%
25%
Opini Audit
1 0
Hasil Uji Multikolonieritas
Hasil Uji Autokorelasi
Hasil Uji Heteroskedastisitas
Hasil Uji Koefisien Korelasi dan Determinasi
Hasil Uji Signifikansi Simultan (Uji Statistik F)
Hasil Uji Signifikansi Parameter Individual (Uji Statistik t)
LAMPIRAN 10
TABEL DURBIN WATSON
LAMPIRAN 11
TABEL UJI F (0,05)
LAMPIRAN 12
FORMULIR KONSULTASI
SKRIPSI
FORMULIR KONSULTASI SKRIPSI PRODI AKUNTANSI
Semester : 8
Nama Mahasiswa : Veronika Sharon
NIM : 00000025903
Nama Dosen Pembimbing : Stefanus Ariyanto, S.E., M.Ak., CPSAK., Ak., CA.
Tanggal Konsultasi
Agenda/
Pokok Bahasan
Saran Perbaikan Paraf Dosen Pembimbing
25/01/2021 Proposal Metodologi Penelitian
- Membaca keterkaitan variabel pada jurnal - Memperbaiki keterkaitan
profitabilitas, dan ukuran perusahaan
03/02/2021 BAB I - Collect data BAB IV untuk sektor infrastruktur
04/03/2021 BAB IV - Running data sektor infrastruktur
- Menambahkan periode untuk sektor infrastruktur
16/03/2021 BAB IV - Collect data sektor manufaktur
- Mengganti BAB I dan BAB III untuk sektor manufaktur
Catatan: Form ini wajib dibawa pada saat konsultasi & dilampirkan di dalam skripsi
Tangerang,
Dosen Pembimbing
6 Juni 2021
FORMULIR KONSULTASI SKRIPSI PRODI AKUNTANSI
Semester : 8
Nama Mahasiswa : Veronika Sharon
NIM : 00000025903
Nama Dosen Pembimbing : Stefanus Ariyanto, S.E., M.Ak., CPSAK., Ak., CA.
Tanggal Konsultasi
Agenda/
Pokok Bahasan
Saran Perbaikan Paraf Dosen Pembimbing
21/04/2021 BAB I dan BAB IV
- Memperbaiki latar belakang diarahkan ke subsektor makanan dan minuman - Mengajukan perubahan judul
dikarenakan variabel auditor internal seluruh pengamatan sama
06/05/2021 BAB II - Memperbaiki format penulisan
- Memperbaiki kutipan untuk asersi manajemen
- Menambahkan teori
mengenai laporan keuangan 11/05/2021 BAB II dan
BAB III
- Memperbaiki penulisan pada pengaruh ukuran perusahaan 19/05/2021 BAB IV - Memperbaiki penulisan
analisa variabel
- Cek sampling perusahaan
Catatan: Form ini wajib dibawa pada saat konsultasi & dilampirkan di dalam skripsi
Tangerang, 6 Juni 2021
Dosen Pembimbing
FORMULIR KONSULTASI SKRIPSI PRODI AKUNTANSI
Semester : 8
Nama Mahasiswa : Veronika Sharon
NIM : 00000025903
Nama Dosen Pembimbing : Stefanus Ariyanto, S.E., M.Ak., CPSAK., Ak., CA.
Tanggal Konsultasi
Agenda/
Pokok Bahasan
Saran Perbaikan Paraf Dosen Pembimbing
21/05/2021 BAB IV dan BAB V
- Memperbaiki analisa BAB IV dan BAB V
24/05/2021 BAB IV dan BAB V
- Menambahkan penjelasan variabel auditor internal - Menambahkan penjelasan
treatment data 01/06/2021 BAB IV dan
BAB V
- Lanjut ke halaman awal, lampiran dan daftar Pustaka 04/06/2021 Halaman
Awal, Lampiran, Daftar Pustaka dan Tabel Tabulasi
Catatan: Form ini wajib dibawa pada saat konsultasi & dilampirkan di dalam skripsi
Tangerang,
Dosen Pembimbing OK, Siap untuk disidangkan
6 Juni 2021
C O N T A C T
V E R O N I K A S H A R O N
(+62) 896 386 44338
veronikaasharon@gmail.
com
veronika.sharon@student.
umn.ac.id
E D U C A T I O N
S K I L L S
Multimedia Nusantara University
2017-NOW
Accounting (Current GPA 3.92) Representative of Provoke! Magazine
Volume 10 Representative, establish communication between the firm and targeted market.
2016
SMAK Penabur Gading Serpong 2014 - 2017
Microsoft Powerpoint Microsoft Excel Microsoft Word Accurate MYOB
O R G A N I Z A T I O N A L E X P E R I E N C E
Starlight Season 4- Sponsorship Division
Starlight is one of the biggest event held annually in Multimedia Nusantara. As part of the sponsorship division I got the opportunity to be involved in both hands on fund raising and partnership with various companies.
2017
Private Academic Tutor
2019 - 2020 U-Store Gen 2- Treasurer
As a treasurer, my responsibilities include the preparation of monthly financial statement, maintaining invoices, and related documents, and payments to suppliers. I also work as part of the executive board, directly in charge of the marketing and public relation division.
2018
Starlight 2018 -Treasurer
I got promoted as part of the executive board for my exceptional work in previous year event with recommendation from the Supervisor of U-Store for my performance.
2018
Mentoring UMN
Mentoring is a program held by Multimedia Nusantara that aims to introduce new students to the campus value and environment. My responsibilities include arranging group discussion with my mentee group and managing projects.
2018
Accounting Week 2019- Competition Division
Accounting Week is the biggest accounting event held in Multimedia Nusantara, with participants coming from all over Indonesia. My responsibilities include arranging the competition questions and scoring.
2019
W O R K E X P E R I E N C E
Teaching Assistant
2020 - 2021
A C H I E V E M E N T S
2nd Place Jember Accounting Olympiad (JAFA) 2019 3rd Place UNNES Accounting Competition (NECTION) 2019 3rd Place Padjajaran Accounting Week (PAW) 2019
3rd Place Accounting Competition (ACCTION) 2020
3rd Place Atma Jaya Supreme Accounting Competition (ASAC) 2020
Finalist of Indonesia Accounting Fair 2020 held by Universitas Indonesia
I am final year accounting student who is passionate and determined to push myself towards my personal best. Able to work individually and also in team. I strive to develop my skill through continuous learning.
BDO Indonesia
Quality Assurance Staff 2020 - Present
