Lampiran i
No.
KODE
EMITEN
NAMA PERUSAHAAN
1
ADRO
Adaro Energy Tbk.
2
ANTM
Aneka Tambang (Persero) Tbk.
3
ARII
Atlas Resources Tbk.
4
ATPK
ATPK Resources Tbk.
5
BYAN
Bayan Resources Tbk.
6
BIPI
Benakat Petroleum Energy Tbk.
7
BRAU
Berau Coal Energy Tbk.
8
BORN
Borneo Lumbung Energi & Metal Tbk.
9
BUMI
Bumi Resources Tbk.
10
DKFT
Central Omega Resources Tbk. [S]
11
CITA
Cita Mineral Investindo Tbk. [S]
12
CTTH
Citatah Tbk. [S]
13
DEWA
Darma Henwa Tbk. [S]
14
DOID
Delta Dunia Makmur Tbk.
15
ENRG
Energi Mega Persada Tbk.
16
GTBO
Garda Tujuh Buana Tbk. [S]
17
GEMS
Golden Energy Mines Tbk. [S]
18
HRUM
Harum Energy Tbk. [S]
19
ITMG
Indo Tambangraya Megah Tbk. [S]
20
MEDC
Medco Energi Internasional Tbk.
21
MITI
Mitra Investindo Tbk. [S]
22
PKPK
Perdana Karya Perkasa Tbk. [S]
23
PTRO
Petrosea Tbk.
24
KKGI
Resource Alam Indonesia Tbk. [S]
25
SMRU
SMR Utama Tbk. [S]
Lampiran ii
Data Total Aktiva Dari Perusahaan yang Diamati Tahun 2011-2013
No.
Data Komite Audit Dari Perusahaan yang Diamati Tahun 2011-2013
7
BRAU
3
3
3
Data Ukuran Perusahaan Dari Perusahaan yang Diamati Tahun 2011-2013
19
ITMG
7,637,712
9,671,809
9,638,557
27
INCO
15,241,742
16,013,957
17,142,669
Data Ukuran KAP Dari Perusahaan yang Diamati Tahun 2011-2013
Data
Timeliness
Dari Perusahaan yang Diamati Tahun 2011-2013
No.
KODE
EMITEN
2011
2012
2013
1
ADRO
1
1
1
2
ANTM
1
1
1
3
ARII
0
1
0
4
ATPK
1
1
1
5
BYAN
1
1
1
6
BIPI
0
1
0
7
BRAU
1
1
0
8
BORN
0
1
0
9
BUMI
0
1
0
10
DKFT
1
1
0
11
CITA
0
1
1
12
CTTH
1
1
1
13
DEWA
0
1
1
14
DOID
1
1
1
15
ENRG
0
1
0
16
GTBO
0
1
0
17
GEMS
1
1
1
18
HRUM
1
1
0
19
ITMG
1
1
1
20
MEDC
1
1
0
21
MITI
1
1
0
22
PKPK
0
1
0
23
PTRO
1
1
1
24
KKGI
1
1
1
25
SMRU
0
1
1
26
TINS
1
1
1
Lampiran iii
Descriptive Statistics
N Minimum Maximum Mean Std. Deviation
Komite_Audit 81 0 9 3.27 1.118
Ukuran_Perusahaan 81 33,642 31,950,035 4,852,426.01 6.165E6
Valid N (listwise) 81
Total_Aktiva
Frequency Percent Valid Percent
Cumulative
Percent
Valid di atas rata-rata 81 100.0 100.0 100.0
Ukuran_KAP
Frequency Percent Valid Percent
Cumulative
Percent
Valid perusahaan yang tidak
menggunakan KAP yang
berafiliasi dengan the big four
38 46.9 46.9 46.9
perusahaan yang menggunakan
KAP yang berafiliasi dengan the
big four
43 53.1 53.1 100.0
Total 81 100.0 100.0
Timeliness
Frequency Percent Valid Percent
Cumulative
Percent
Valid perusahaan yang tidak tepat
waktu
42 51.9 51.9 51.9
perusahaan yang tepat waktu 39 48.1 48.1 100.0
Iteration Historya,b,c
Iteration -2 Log likelihood
Coefficients
Constant
Step 0 1 112.179 -.074
2 112.179 -.074
a. Constant is included in the model.
b. Initial -2 Log Likelihood: 112.179
c. Estimation terminated at iteration number 2 because
parameter estimates changed by less than .001.
Iteration Historya,b,c,d
Iteration -2 Log likelihood
Coefficients
Constant Total_Aktiva Komite_Audit
17 100.547 -176.132 174.169 .391 .000 1.036
18 100.547 -186.132 184.169 .391 .000 1.036
19 100.547 -196.131 194.168 .391 .000 1.036
20 100.547 -206.131 204.168 .391 .000 1.036
a. Method: Enter
b. Constant is included in the model.
c. Initial -2 Log Likelihood: 112.179
d. Estimation terminated at iteration number 20 because maximum iterations has been reached. Final solution cannot be found.
Omnibus Tests of Model Coefficients
Chi-square df Sig.
Step 1 Step 11.632 4 .020
Block 11.632 4 .020
Model 11.632 4 .020
Model Summary
Step -2 Log likelihood
Cox & Snell R
Square
Nagelkerke R
Square
1 100.547a .134 .178
a. Estimation terminated at iteration number 20 because maximum
iterations has been reached. Final solution cannot be found.
Hosmer and Lemeshow Test
Step Chi-square df Sig.
Classification Tablea
tidak tepat waktu
perusahaan yang
tepat waktu
Step 1 Timeliness perusahaan yang tidak tepat
waktu
27 15 64.3
perusahaan yang tepat waktu 11 28 71.8
Overall Percentage 67.9
a. The cut value is .500
Variables in the Equation
B S.E. Wald df Sig. Exp(B)
a. Variable(s) entered on step 1: Total_Aktiva, Komite_Audit, Ukuran_Perusahaan, Ukuran_KAP.
