Pengaruh Karakteristik Komite Audit, Kompetensi Komite Audit dan Aktivitas Komite Audit Terhadap Kualitas Audit Pada Perusahaan Property dan Real Estate Yang Terdaftar di BEI

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UNIVERSITAS SUMATERA UTARA Lampiran 1

Daftar Populasi dan Sampel Perusahaan Property dan Real Estate Tahun 2010 – 2013

No. Nama Perusahaan Kode

Perusahaan

Kriteria

Sampel 1 2 3 4

1. Alam Sutera Reality Tbk. ASRI

√

×

√

×

2. Bekasi Asri Pemula Tbk. BAPA

√

1

3. Bumi Citra Permai Tbk. BCIP

√

2

4. Bhuawanatala Indah Permai Tbk. BIPP

√

×

√

4. Bukit Darmo Property Tbk. BKDP

√

×

6. Sentul City Tbk. BKSL

√

3

7. Bumi Serpong Damai Tbk. BSDE

√

×

8. Cowell Development Tbk. COWL

√

4

9. Ciputra Development Tbk. CTRA

√

×

10. Ciputra Property Tbk. CTRP

√

×

11. Ciputra Surya Tbk. CTRS

√

5

12. Duta Anggada Realty Tbk. DART

√

6

13. Intiland Development Tbk. DILD

√

×

14. Duta Pertiwi Tbk. DUTI

√

7

15. Bakrieland Development Tbk. ELTY

√

8

16. Fortune Male Indonesia Tbk. FMII

√

× ×

×

17. Goa Makasar Tourism Development Tbk.

GMTD

√

9

18. Perdana Gapura Prima Tbk. GPRA

√

×

19. Jaya Real Property Tbk. JRPT

√

×

√

20. Kawasan Industri Jababeka Tbk. KIJA

√

×

21. Global Land and Development Tbk. KPIG

√

10

22. Lamicitra Nusantara Tbk. LAMI

√

×

23. Laguna Cipta Griya Tbk. LCGP

√

×

24. Lippo Cikarang Tbk. LPCK

√

× ×

×

25. Lippo Karawaci Tbk. LPKR

√

×

√

26. Modemland Realty Tbk. MDLN

√

×

√

27. Metropolitan Kentjana Tbk. MKPI

√

×

28. Metro Realty Tbk. MTSM

√

×

29. Indonesia Prima Property Tbk. OMRE

√

×

30. Plaza Indonesia Realty Tbk. PLIN

√

×

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32. Pakuwon Jati Tbk. POWN

√

11

33. Rista Bintang Mahkota Sejati Tbk. RBMS

√

×

34. Roda Vivatex Tbk. RDTX

√

12

35. Pikko Land Development Tbk. RODA

√

×

√

36. Dadanayasa Arthamata Tbk. SCBD

√

×

37. Suryamas DutamakmurTbk. SMDM

√

×

38. Summarecon Agung Tbk. SMRA

√

×

√

39. Adhi Karya (Persero) Tbk. ADHI

√

×

√

40. Duta Graha Indah Tbk. DGIK

√

×

√

41. Pembangunan Perumahan (Persero) Tbk.

PTPP

√

13

42. Surya Semesta Intemusa Tbk. SSIA

√

×

√

43. Total Bangun Persada Tbk. TOTL

√

14

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UNIVERSITAS SUMATERA UTARA LN Accrual Lancar dari Perusahaan Sampel

Perusahaan

LN Dari Accrual Lancar (Y)

2010 2011 2012 2013

1. BekasiAsriPemula, Tbk BAPA 22.73627903 22.7423209 23.28083929 23.1670845

2. Bumi Citra Permai, Tbk BCIP 24.09139424 24.29773501 25.27493989 24.78304341

3. Sentul City, Tbk BKSL 28.24398879 26.63193439 26.36181154 28.84281094

4. Cowell Development, Tbk COWL 21.59591971 25.24250449 25.07120358 25.3741899

5. Duta Anggada Realty, Tbk DART 27.19016603 28.27824731 26.98144738 23.99844029

6. Bakrieland Development, Tbk ELTY 21.91708291 26.45698935 27.80643523 27.46497704

7. Goa Makassar Tourism Development, Tbk GMTD 25.11281957 22.82375096 25.21460328 25.94080966

8. Pembangunan Perumahan (Persero), Tbk PTPP 24.94380921 27.5693297 27.14112875 25.54924297

9. PakuwonJati, Tbk POWN 24.9845363 24.37034925 20.85526202 20.27946417

10. Total BangunPersada, Tbk TOTL 23.23672666 25.85588333 26.02828714 25.38255889

11. RodaVivatex, Tbk RDTX 24.72391099 25.30015412 23.39500456 25.35582306

12. Ciputra Surya, Tbk CTRS 24.23569215 26.34421033 27.51014702 26.63900156

13. Global Land and Development, Tbk KPIG 23.65741569 25.74963551 25.25187763 26.56623849

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UNIVERSITAS SUMATERA UTARA Lampiran 3

UsiaKomite Audit dari Perusahaan Sampel

Perusahaan

UsiaKomite Audit

2010 2011 2012 2013

1. BekasiAsriPemula, Tbk BAPA 41 42 43 44

2. Bumi Citra Permai, Tbk BCIP 48 49 50 51

3. Sentul City, Tbk BKSL 62 63 64 65

4. Cowell Development, Tbk COWL 46 47 48 49

5. Duta Anggada Realty, Tbk DART 47 48 49 50

6. Bakrieland Development, Tbk ELTY 64 65 66 67

7. Goa Makassar Tourism Development, Tbk GMTD 70 71 72 73

8. Pembangunan Perumahan (Persero), Tbk PTPP 57 58 59 60

9. PakuwonJati, Tbk POWN 57 58 59 60

10. Total BangunPersada, Tbk TOTL 59 60 61 62

11. RodaVivatex, Tbk RDTX 67 68 69 70

12. Ciputra Surya, Tbk CTRS 57 58 59 60

13. Global Land and Development, Tbk KPIG 51 52 53 54

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UNIVERSITAS SUMATERA UTARA Gender Komite Audit dari Perusahaan Sampel yang TerdapatWanita

(1) Tidak Ada Wanita (0)

Perusahaan

GenderKomite Audit

2010 2011 2012 2013

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UNIVERSITAS SUMATERA UTARA Lampiran 5 Tingkat PendidikanKomite Audit dari Perusahaan Sampel yang S2/S3

(1) S1 (0)

Perusahaan

Tingkat PendidikanKomite Audit

2010 2011 2012 2013

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UNIVERSITAS SUMATERA UTARA JumlahPertemuanKomite Audit dari Perusahaan Sampel yang > 3 Pertemuan

(1) < 3 Pertemuan (0)

Perusahaan

JumlahPertemuanKomite Audit

2010 2011 2012 2013

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UNIVERSITAS SUMATERA UTARA Lampiran 7

Output SPSS

Analisis Statistik Deskriptif Descriptive Statistics

Mean Std. Deviation N

Y 24.9984 2.00979 56

X1 48.4000 22.89234 56

X2 .5818 .49781 56

X3 .6000 .49441 56

X4 .6364 .48548 56

Uji Asumsi Klasik dan Analisis Regresi Berganda

One-Sample Kolmogorov-Smirnov Test

Unstandardized

Residual

N 56

Normal Parametersa,b

Mean .0000000

Std. Deviation 1.75429462

Most Extreme Differences

Absolute .076

Positive .047

Negative -.076

Kolmogorov-Smirnov Z .560

Asymp. Sig. (2-tailed) .912

a. Test distribution is Normal.

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UNIVERSITAS SUMATERA UTARA Correlations

Y X1 X2 X3 X4

Pearson Correlation

Y 1.000 -.270 -.357 .008 -.128

X1 -.270 1.000 -.044 .039 -.197

X2 -.357 -.044 1.000 .135 .049

X3 .008 .039 .135 1.000 -.309

X4 -.128 -.197 .049 -.309 1.000

Sig. (1-tailed)

Y . .023 .004 .476 .175

X1 .023 . .376 .389 .075

X2 .004 .376 . .162 .362

X3 .476 .389 .162 . .011

X4 .175 .075 .362 .011 .

N

Y 56 56 56 56 56

X1 56 56 56 56 56

X2 56 56 56 56 56

X3 56 56 56 56 56

X4 56 56 56 56 56

Variables Entered/Removeda

Model Variables

Entered

Variables

Removed

Method

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a. Dependent Variable: Y

b. All requested variables entered.

Model Summaryb

Model R R Square Adjusted R

Square

Std. Error of the

Estimate

Durbin-Watson

1 .488a .238 .177 1.82312 1.926

a. Predictors: (Constant), X4, X2, X1, X3

b. Dependent Variable: Y

ANOVAa

Model Sum of Squares Df Mean Square F Sig.

1

Regression 51.932 4 12.983 3.906 .008b

Residual 166.188 50 3.324

Total 218.120 54

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Model Unstandardized

Coefficients

Standardized

Coefficients

t Sig. Collinearity Statistics

B Std.

Error

Beta Tolerance VIF

1

(Constant) 27.610 .877 31.479 .000

X1 -.028 .011 -.320 -2.537 .014 .960 1.042

X2 -1.473 .506 -.365 -2.913 .005 .972 1.029

X3 .075 .534 .018 .141 .889 .882 1.134

X4 -.694 .550 -.168 -1.263 .213 .864 1.158

Coefficient Correlationsa

Model X4 X2 X1 X3

1

Correlations

X4 1.000 -.088 .191 .316

X2 -.088 1.000 .031 -.158

X1 .191 .031 1.000 .018

X3 .316 -.158 .018 1.000

Covariances

X4 .302 -.025 .001 .093

X2 -.025 .256 .000 -.043

X1 .001 .000 .000 .000

X3 .093 -.043 .000 .286

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UNIVERSITAS SUMATERA UTARA Collinearity Diagnosticsa

Model Dimension Eigenvalue Condition Index Variance Proportions

(Constant) X1 X2 X3

1

1 3.847 1.000 .01 .01 .02 .02

2 .503 2.766 .00 .00 .00 .32

3 .354 3.295 .01 .07 .90 .02

4 .240 4.006 .00 .32 .04 .46

5 .056 8.263 .98 .60 .04 .18

Collinearity Diagnosticsa

Model Dimension Variance Proportions

X4

1

1 .01

2 .34

3 .01

4 .28

5 .36

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Minimum Maximum Mean Std. Deviation N

Predicted Value 23.5540 27.6854 24.9984 .98067 56

Std. Predicted Value -1.473 2.740 .000 1.000 56

Standard Error of Predicted Value .442 .796 .543 .088 56

Adjusted Predicted Value 23.5230 27.5539 24.9803 .99816 56

Residual -4.67716 3.32472 .00000 1.75429 56

Std. Residual -2.565 1.824 .000 .962 56

Stud. Residual -2.660 1.955 .005 1.008 56

Deleted Residual -5.02913 3.81967 .01812 1.92782 56

Stud. Deleted Residual -2.842 2.013 .002 1.029 56

Mahal. Distance 2.197 9.307 3.927 1.680 56

Cook's Distance .000 .114 .020 .028 56

Centered Leverage Value .041 .172 .073 .031 56

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