Analisis Faktor-Faktor yang Mempengaruhi Fraudulent Financial Statement pada Perusahaan Manufaktur yang Go Public di Indonesia dan Malaysia dalam Perspektif Fraud Diamond

(1)

LAMPIRAN

Lampiran 1. Daftar Populasi dan Sampel Perusahaan Manufaktur yang Go Public di Indonesia

No. Kode Nama Perusahaan _{Kriteria Sampel} Keterangan

1 2 3 4 5

1 INTP Indocement Tunggal Prakasa, Tbk

     Sampel 1

2 SMBR Semen Baturaja Persero, Tbk

9 KIAS Keramik Indonesia Assosiasi, Tbk

     Sampel 7

10 MLIA Mulia Industrindo, Tbk      Sampel 8

11 TOTO Surya Toto Indonesia, Tbk

     Sampel 9

12 ALKA Alaska Industrindo, Tbk    X  -

13 ALMI Alumindo Light Metal Industry, Tbk

     Sampel 10

14 BTON Beton Jaya Manunggal, Tbk

   X  -

15 CTBN Citra Turbindo,Tbk      Sampel 11

16 GDST Gunawan Dianjaya Steel, Tbk Indonesia, Tbk

 X  X  -

19 ITMA Itamaraya, Tbk  X    -

(2)

Tbk

27 PICO Pelangi Indah Canindo, Tbk

     Sampel 15

28 TBMS Tembaga Mulia

Semanan, Tbk

     Sampel 16

29 BRPT Barito Pasific, Tbk      Sampel 17

30 BUDI Budi Acid Jaya, Tbk    X  -

31 DPNS Duta Pertiwi Nusantara, Tbk

     Sampel 18

32 EKAD Ekadharma International, Tbk

     Sampel 19

33 ETWA Eterindo Wahanatama, Tbk

 X  X  -

34 INCI Intan Wijaya

International, Tbk

   X  -

35 SOBI Sorini Agro Asia

Corporindo, Tbk

   X  -

42 FPNI Titan Kimia Nusantara, Tbk

     Sampel 23

43 IGAR Champion Pasific

Indonesia, Tbk

     Sampel 24

44 IMPC Impack Pratama Industri, Tbk

     Sampel 25

45 IPOL Indopoly Swakarsa

Industry, Tbk

     Sampel 26

46 SIAP Sekawan Intipratama, Tbk

 X  X  -

47 SIMA Siwani Makmur, Tbk  X  X  -

48 TRST Trias Sentosa, Tbk      Sampel 27

49 YPAS Yana Prima Hasta Persada, Tbk

     Sampel 28

50 CPIN Charoen Pokphand Indonesia, Tbk

     Sampel 29

51 JPFA Japfa Comfeed Indonesia, Tbk

(3)

52 MAIN Malindo Feedmill, Tbk      Sampel 31

53 SIPD Siearad Produce, Tbk  X  X  -

54 SULI Sumalindo Lestari Jaya, Tbk

   X  -

55 TIRT Tirta Mahakam Resources, Tbk

     Sampel 32

56 ALDO Alkindo Naratama, Tbk      Sampel 33

57 DAJK Dwi Aneka Jaya Kemasindo, Tbk

 X  X  -

61 KBRI Kertas Basuki Rachmat Indonesia, Tbk

     Sampel 36

62 SPMA Suparma, Tbk      Sampel 37

63 TKIM Pabrik Kertas Tjiwi Kimia, Tbk

   X  -

Lampiran 2. Daftar Populasi dan Sampel Perusahaan Manufaktur yang Go Public di Malaysia

No. Kode Nama Perusahaan Kriteria Sampel Keterangan

1 2 3 4 5

ACME Holdings Berhad

Alumunium Company of Malaysia

(4)

8

Holdings BHD

     Sampel 39

11

Asia Poly Holdings BHD

  X   -

12

Boustead Heavy Industries Corp.

   X  -

16

China Automobile Parts

HLD LTD

Denko Industrial Corporation

 X    -

23

Dolphin International Berhad

  X   -

24

Emas Kiara

Industries BHD

     Sampel 46

25

Eksons Corporation BHD

Globaltec Formatio Berhad

 X    -

28

Gooodway Integrated Indsutries

(5)

29

Guh Holdings Berhad      Sampel 49

30

Halex Holdings

Berhad

 X    -

31

Heveaboard BHD      Sampel 50

32

Hock Heng Stone Industries

     Sampel 51

33

Jasa Kita BHD  X    -

34

Java Berhad  X    -

35

Kinsteel BHD  X    -

36

KNM Group BHD      Sampel 52

37

Lafarge Malaysia Berhad

     Sampel 53

38

Malaysia Steel Works (KL) BHD

     Sampel 54

39

Petronas Chemical Group BHD

     Sampel 55

40

(6)

Lampiran 3. Data Variabel Return on Asset

No. Kode

Perusahaan

2013 2014 2015

1 INTP 0.877 0.692 0.643

2 SMBR 0.115 0.128 0.1

3 SMCB 0.06 0.03 0.01

4 AMFG 0.09 0.11 0.07

5 ARNA 0.166 0.253 0.06

6 IKAI -0.025 -0.06 -0.057

7 KIAS 0.034 0.035 -0.077

8 MLIA -0.06 0.01 -0.005

9 TOTO 0.134 0.143 0,117

10 ALMI 0.027 -0.001 0.0251

11 CTBN 0.88 0.091 0.035

12 GDST 0.076 -0.009 -0.046

13 JPRS 0.039 -0.017 -0.06

14 AKPI 0.089 0.015 0.009

15 PICO 0.025 0.026 0.025

16 TBMS 0.039 0.04 0.042

17 BRPT -0.002 0.043 0.034

18 DPNS 0.265 0.064 0.043

(7)

20 UNIC 0.002 0.011 -0.003

21 APLI 0.006 0.035 0.006

22 BRNA -0.01 0.043 -0.004

23 FPNI 0.006 0.035 0.006

24 IGAR -0.01 0.043 -0.004

25 IMPC 0.111 0.153 0.137

26 IPOL 0.173 0.163 0.074

27 TRST 0.0342 0.0342 0.009

28 YPAS

0.0297 0.009 0.007

29 CPIN

0.01 -0.03 -0.037

30 JPFA

0.0257 0.082 0.11

31 MAIN

0.17 -0.005 0,024

32 TIRT

0.148 0.09 0.078

33 ALDO

0.13 0.103 0.115

34 FASW

-0.044 0.015 0.124

35 INRU

0.0112 0.005 -0.008

36 KBRI

-0.023 -0.013 -0.11

37 SPMA

0.019 0.023 0.019

38 ABLEGRP

-0.021 0.004 -0.025

39 APM

0.109 0.074 0.0464

40 BTM

-0.077 -0.036 -0.021

41 CANONE

(8)

42 CAP

0.281 0.201 0.171

43 CCM

0.005 -0.011 0.005

44 CNASIA

0.071 -0.102 -0.187

45 COASTAL

0.097 0.122 0.09

46 EKIB

-0.086 -0.037 -0.017

47 EWEIN

0.011 0.017 0.044

48 GOODWAY

0.001 0.001 -0.034

49 GUH

0.054 0.036 0.017

50 HEVEA

0.053 0.073 0.088

51 HOKHENG

0.008 0.007 0.008

52 KNM

0.005 0.01 0.01

53 LAFMSIA

0.09 0.064 0.079

54 MASTEEL

0.026 0.014 0.023

55 PCHEM

0.126 0.095 0.1

Lampiran 4. Data Variabel Financial Leverage

No. Kode

Perusahaan

2013 2014 2015

1 INTP

0.144 0.149 0.136

2 SMBR

0.117 0.083 0.0852

3 SMCB

0.411 0.4906 0.512

4 AMFG

(9)

(10)

(11)

49 GUH

0.045 0.047 0.168

50 HEVEA

0.453 0.451 0.396

51 HOKHENG

0.529 0.524 0.53

52 KNM

0.49 0.45 0.39

53 LAFMSIA

0.204 0.217 0.216

54 MASTEEL

0.454 0.47 0.454

55 PCHEM

0.156 0.14 0.137

Lampiran 5. Data Variabel Total Asset Turnover

No. Kode

Perusahaan

2013 2014 2015

1 INTP

0.751 0.692 0.644

2 SMBR

430,995 0.414 0.447

3 SMCB

0.65 0.612 0.533

4 AMFG

0.993 0.93 0.858

5 ARNA

0.99 1.277 1.137

6 IKAI

0.438 0.505 0.362

7 KIAS

0.412 0.396 0.376

8 MLIA

0.722 0.779 0.801

9 TOTO

0.9702 0.9957 0.934

10 ALMI

1.043 1.038 2.505

11 CTBN

(12)

(13)

(14)

Lampiran 6. Data Variabel Efektivitas Pengawasan (Proporsi Dewan Komisaris Independen)

No. Kode

Perusahaan

2013 2014 2015

1 INTP

0,29 0,29 0,29

2 SMBR

0 0 0,2

3 SMCB

0,29 0,33 0,29

4 AMFG

0,33 0,33 0,33

5 ARNA

0,67 0,67 0,67

6 IKAI

0,5 0,5 0,5

7 KIAS

0,33 0,33 0,33

8 MLIA

0,4 0,4 0,4

9 TOTO

0,25 0,4 0,4

10 ALMI

0,4 0,2 0,4

11 CTBN

0,4 0,33 0,33

12 GDST

0,5 0,33 0,33

13 JPRS

0,5 0,5 0,33

14 AKPI

0,33 0,33 0,33

15 PICO

0,5 0,33 0,33

16 TBMS

0,4 0,4 0,4

17 BRPT

0,33 0,33 0,33

18 DPNS

(15)

(16)

41 CANONE

0,33 0,33 0,33

42 CAP

0,57 0,75 0,33

43 CCM

0,67 0,5 0,5

44 CNASIA

0,5 0,5 0,5

45 COASTAL

0,43 0,43 0,67

46 EKIB

0,5 0,5 0,5

47 EWEIN

0,5 0,5 0,5

48 GOODWAY

0,5 0,5 0,5

49 GUH

0.5 0.5 0.5

50 HEVEA

0.28 0.28 0.28

51 HOKHENG

0.43 0.43 0.43

52 KNM

0.5 0.5 0.5

53 LAFMSIA

0.5 0.5 0.5

54 MASTEEL

0.43 0.43 0.43

55 PCHEM

0.5 0.5 0.5

Lampiran 7. Data Variabel Auditor Switching

No. Kode

Perusahaan

2013 2014 2015

1 INTP

0 0 0

2 SMBR

0 0 0

3 SMCB

(17)

(18)

(19)

48 GOODWAY

0 0 0

49 GUH

0 0 0

50 HEVEA

0 0 0

51 HOKHENG

0 0 1

52 KNM

0 0 0

53 LAFMSIA

0 1 0

54 MASTEEL

0 0 0

55 PCHEM

0 0 0

Lampiran 8. Data Variabel Perubahan Direksi

No. Kode

Perusahaan

2013 2014 2015

1 INTP

0 1 1

2 SMBR

0 0 0

3 SMCB

0 1 0

4 AMFG

0 1 0

5 ARNA

0 0 0

6 IKAI

0 0 0

7 KIAS

0 0 0

8 MLIA

(20)

(21)

(22)

53 LAFMSIA

Lampiran 9. Data Variabel Discretionary Accrual

No. Kode

Perusahaan

2013 2014 2015

1 INTP

0.852078778 0.459400865 0.579964156

2 SMBR

669.8217532 54.59031976 -10.479306

3 SMCB

-2.477132051 -3.091354513 -8.48878026

4 AMFG

-7.235099396 -19.02807635 -51.9590653

5 ARNA

-10.50113609 21.438294 -13.02234692

6 IKAI

-756.6547518 13.067013 -24.15841791

7 KIAS

-6.580808308 9.362175147 -3.658922861

8 MLIA

-1.428230859 -4.465068612 -3.782107586

9 TOTO

-12.4172392 0.396938855 2.096026545

10 ALMI

2.501400236 2.251065515 -1.536412795

11 CTBN

0.491171854 -39.16317342 -14.9993939

12 GDST

-8.643710055 -3.172876734 -26.49115068

13 JPRS

-3.630035902 2.470635665 -11.99267297

14 AKPI

4.468223084 -2.843145667 12.94823401

15 PICO

20.641849405211

(56.216457236589)

(23)

16 TBMS

(39.128960000000)

17.689180243278

24.024103665598

17 BRPT

2.376228387979

15.857193917397

27.238577725899

19 EKAD

13.708086839629

7.641508823725

(5.561229228145)

20 UNIC

-10.07293188 -6.016073199 -18.23464375

21 APLI

-2.668308825 -7.822822266 -4.2471345

22 BRNA

-4.65079739 -4.850345851 -2.743144583

23 FPNI

-2.668308825 -7.822822266 -4.2471345

24 IGAR

-4.65079739 -4.850345851 -2.743144583

25 IMPC

75.56031244 10.40826982 -11.4332046

26 IPOL

6.75 5.390692999 147.1379372

27 TRST

-39.36090311 -33.84892725 -13.65435084

28 YPAS

2.376228388 15.85719392 27.23857773

29 CPIN

13.70808684 7.641508824 -5.561229228

30 JPFA

-389224.709 -443376.8813 -443697.2179

31 MAIN

2.721447263 6.094280054 16.24184073

32 TIRT

-2.167414764 -92.75502666 -87.6555

33 ALDO

-106.336915 6.562143541 5.853056358

34 FASW

-4.866006448 -2.251022487 1.463195965

35 INRU

-844.6472023 -832.5311993 -821.8241669

36 KBRI

8.593248689 3.678660162 -7.081202108

37 SPMA

(24)

38 ABLEGRP

17.23153983 0.054358495 -11.0532802

39 APM

8.913438416 -14.8385731 -9.715175941

40 BTM

-7.093333939 53.76235097 7.966881749

41 CANONE

-0.0949 0.6428 -0.0065

42 CAP

40.40555201 4.646744166 6.619160342

43 CCM

-13.08223314 -7.837070185 -10.30535852

44 CNASIA

-3.243127488 -58.63705658 -254.2057382

45 COASTAL

6.723490 6.889775 7.236755

46 EKIB

-5.76725981 9.744334266 8.690377587

47 EWEIN

103.7756901 2.931550913 1.749706324

48 GOODWAY

68.85413532 -6.303253949 -5.961201657

49 GUH

12.90042597 40.35787336 80.78297556

50 HEVEA

6.314375326 4.722113134 5.503159767

51 HOKHENG

81.73098459 41.31396282 36.84560457

52 KNM

-5.311141402 95.01008743 29.3749188

53 LAFMSIA

-14.53173308 -6.463745395 -6.95609625

54 MASTEEL

-30.30831651 -47.56810394 -58.15503139

55 PCHEM

(25)

Lampiran 10. Output Hasil Pengolahan Data SPSS

STATISTIK DESKRIPTIF

Statistik Deskriptif Variabel Return On Asset, Financial Leverage, Total Asset Turnover, Perubahan Direksi dan Discretionary Accrual (Min,

Max, Sum, Mean)

Descriptive Statistics

N Minimum Maximum Sum Mean

ROA 165 0 1 10 .6

LEV 165 .0300 1.2200 70.9918 .430253

Asset Turnover

Efektivitas Pengawasan

165 Discretionary Accrual 165 443697.22

00000000

Sumber : Output SPSS, data diolah peneliti, 2016

Statistik Deskriptif Variabel Return On Asset, Financial Leverage, Total Asset Turnover, Perubahan Direksi dan Discretionary Accrual (Range,

Std. Deviation, Variance)

N Range Std. Deviation Variance

ROA 165 1 .133 .018

LEV 165 1.1900 .2301922 .053

Asset Turnover Komisaris Independen

165 Discretionary Accrual 165 444367.04180

00000

5711.75875861 478050

3.26239

(26)

Statistik Deskriptif Variabel Auditor Switching dan Perubahan Direksi

Auditor_Switching Perubahan_Direksi

N Valid 165 165

Missing 0 0

Mean .1030 .1273

Median .0000 .0000

Minimum .00 .00

Maximum 1.00 1.00

Statistik Frekuensi Variabel Auditor Switching

Auditor_Switching

Frequency Percent Valid Percent

Cumulative

Percent

V

a

l

i

d

Tidak Berganti 148 89.7 89.7 89.7

Berganti 17 10.3 10.3 100.0

Total 165 100.0 100.0

Statistik Frekuensi Variabel Perubahan Direksi

Perubahan_Direksi

Frequency Percent Valid Percent

Cumulative

Percent

V

a

l

i

d

Tidak Berganti 144 87.3 87.3 87.3

Berganti 21 12.7 12.7 100.0

(27)

UJI ASUMSI KLASIK

Uji Normalitas

Kolmogorov – Smirnov Uji Normalitas

One-Sample Kolmogorov-Smirnov Test

Unstandardized Residual

N 165

Normal

Parametersa,b

Mean .00

Std. Deviation 56367.598

Most Extreme

Differences

Absolute .385

Positive .301

Negative -.385

Kolmogorov-Smirnov Z 4.949

Asymp. Sig. (2-tailed) .0093

a. Test distribution is Normal.

(28)

Uji Multikolinearitas

Coefficients Beta T Collinearity Statistics

B Std. Error Sig. Tolerance VIF

Model Summaryb

Model R R Square

Adjusted R Square

Std. Error of the Estimate

Durbin-Unstandardized Coefficients

(29)

Model Summaryb

Model R R Square

Adjusted R Square

Durbin-Watson

1 .162a .026 -.011 57427.8967384 169450

2.081

a. Dependent Variable: RES2

Koefisien Determinasi ��

Model R R Square

Adjusted R Square

1 .162a .026 .031 57427.897

Tabel 4.8

Uji Parsial

Coefficientsa

Model

Unstandardize

d Coefficients Standardized Coefficients

T Sig. B Std. Error Beta

(Constant) 4563.623 11739.733 .389 .39

ROA -22436.080 35333.712 -.0052 -.635 .32

LEV -37724.977 20517.875 -.152 -1.839 .48

Asset Turnover .007 .135 .004 .053 .958

Efektivitas Pengawasan

8200.159 14200.049 .046 .577 .564

SWITCH 5212.209 15015.942 .028 .347 .729

Perubahan Direksi

9102.692 13644.811 .053 .667 .506

a. Dependent Variable: Discretionary Accrual

(30)

Uji Simultan

Model

Sum of

Squares Df Mean Square F Sig.

1 Regression 1.396E10 6 2.326E9 .705 .646a

Residual 5.211E11 158 3.298E9

Total 5.350E11 164

Uji Beda t-test variabel Return On Asset One-Sample Statistics

N Mean Std. Deviation Std. Error Mean

Indonesia 92 .0654 .12945 .01350

Malaysia 66 .0338 .09864 .01214

Uji Beda t-test variabel Financial Leverage One-Sample Statistics

Indonesia 95 .447027 .2313415 .0237351

Malaysia 68 .416621 .2250515 .0272915

One-Sample Test

Test Value = 0

T Df Sig. (2-tailed)

Mean Difference

95% Confidence Interval of the Difference

Lower Upper

(31)

Uji Beda t-test variabel Efektivitas Pengawasan One-Sample Statistics

Indonesia 14 .3671 .34653 .09261

Malaysia 17 .4282 .22063 .05351

Uji Beda t-test variabel Auditor Switching

One-Sample Statistics

Indoensi a

95 .03 .176 .018

Malaysia 68 .21 .407 .049

One-Sample Test

Test Value = 0

Mean Difference

95% Confidence Interval of the

Difference

Lower

Upp er

Indonesia 1.75 1

94 .083 .032 .00 .07

Malaysia 4.16 8

67 .000 .206 .11 .30

Sumber : Output SPSS, data diolah peneliti, 2016 One-Sample Test

Test Value = 0

Mean Difference

95% Confidence Interval of the

Difference

Lower Upper

Indonesia 3.964 13 .002 .36714 .1671 .5672

(32)

Uji Beda t-test variabel Perubahan Direksi One-Sample Statistics

N Mean Std. Deviation

Std. Error Mean

Indonesia 95 .08 .279 .029

Malaysia 68 .18 .384 .047

Sumber : Output SPSS, data diolah peneliti, 2016 One-Sample Test

Test Value = 0

T Df

Sig. (2-tailed)

Mean Difference

95% Confidence Interval of the Difference

Lower Upper

Indonesia -1.421 94 .158

-8780.98164

84622420

-21046.0875

81519467

3484.124284 594984

Malaysia -1.002 67 .320

-6540.02848

85402925

-19563.4790

95607046