Pengaruh karakteristik auditor, tipe kepemilikan perusahaan, kompleksitas dan ukuran perusahaan terhadap penetapan fee audit pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia

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LAMPIRAN

Lampiran 1

Data Sampel Penelitian

Variabel Karakteristik Auditor pada Perusahaan Sampel

No Kode Ukuran KAP

2010 2011 2012 2013

1 AGRO

0 (Aryanto, Amir Jusuf, Mawar &

Saptoto) 1 (Purwantono, Suherman & Surja) 1 (Purwantono, Suherman & Surja) 1 (Purwantono, Suherman & Surja)

2 BABP

1 (Purwantono, Suherman & Surja) 1 (Purwantono, Suherman & Surja) 1 (Purwantono, Suherman & Surja) 1 (Purwantono, Suherman & Surja)

3 BACA

0 (Tanubrata Sutanto Fahmi &

Rekan) 0 (Kosasih, Nurdiyaman, Tjahjo & Rekan) 0 (Kosasih, Nurdiyaman, Tjahjo & Rekan)

0 (Kosasih, Nurdiyaman,

Tjahjo & Rekan)

4 BAEK

1 (Siddharta & Widjaja) 1 (Siddharta & Widjaja) 1 (Siddharta & Widjaja) 1 (Siddharta & Widjaja)

5 BBCA

1 (Purwantono, Suherman & Surja) 1 (Purwantono, Suherman & Surja) 1 (Siddharta & Widjaja) 1 (Siddharta & Widjaja)

6 BBKP

7 BBNI

1 (Purwantono, Suherman & Surja) 1 (Purwantono, Suherman & Surja) 1 (Tanudiredja, Wibisana & Rekan) 1 (Tanudiredja, Wibisana & Rekan)

8 BBRI

9 BBTN

10 BCIC

Saptoto)

Saptoto) 0 (Tjahjadi & Tamara) 0 (Tjahjadi & Tamara)

11 BEKS

0 (Kosasih, Nurdiyaman, Tjahjo & Rekan)

0 (Kosasih, Nurdiyaman, Tjahjo & Rekan) 0 (Kosasih, Nurdiyaman, Tjahjo & Rekan)

0 (Hendrawinata

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70

No Kode 2010 2011 2012 2013

12. BKSW

Saptoto) 1 (Siddharta & Widjaja) 1 (Siddharta & Widjaja) 1 (Purwantono, Suherman & Surja)

13 BMRI

1 (Tanudiredja, Wibisana & Rekan) 1 (Tanudiredja, Wibisana & Rekan) 1 (Tanudiredja, Wibisana & Rekan) 1 (Tanudiredja, Wibisana & Rekan)

14 BNBA

1 (Osman Bing Satrio & Rekan)

1 (Purwantono, Suherman, & Surja) 1 (Purwantono, Suherman & Surja)

15 BNGA

16 BNII

1 (Purwantono, Suherman & Surja) 1 (Purwantono, Suherman & Surja) 1 (Purwantono, Suherman, & Surja) 1 (Purwantono, Suherman & Surja)

17 BSIM

0 (Mulyamin Sensi Suryanto & Lianny) 0 (Mulyamin Sensi Suryanto & Lianny) 0 (Mulyamin Sensi Suryanto & Lianny) 0 (Mulyamin Sensi Suryanto & Rekan)

18 BSWD

0 (Gani Mulyadi & Handayani) 0 (Gani Mulyadi & Handayani) 0 (Gani Sigiro &

Handayani)

19 BTPN

20 BVIC

0 (Eddy Siddharta & Rekan) 0 (Tjahjadi & Tamara) 0 (Tjahjadi & Tamara) 0 (Tjahjadi & Tamara)

21 INPC

0 (Tjahjadi & Tamara) 0 (Tjahjadi & Tamara) 0 (Tjahjadi & Tamara) 0 (Tjahjadi & Tamara)

22 MAYA

0 (Hendrawinata Gani & Hidayat)

0 (Hendrawinata Eddy & Siddharta) 0 (Hendrawinata Eddy & Siddharta) 0 (Hendrawinata Eddy & Siddharta)

23 MCOR

0 (Mulyamin Sensi Suryanto & Lianny) 0 (Mulyamin Sensi Suryanto & Lianny) 1 (Purwantono, Suherman, & Surja) 1 (Purwantono, Suherman & Surja)

24 MEGA

1 (Siddharta & Widjaja) 1 (Siddharta & Widjaja) 1 (Purwantono, Suherman, & Surja) 1 (Purwantono, Suherman & Surja)

25 PNBN

1 (Osman Bing Satrio & Eny)

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71

Variabel Tipe Kepemilikan Perusahaan pada Perusahaan Sampel

No Kode BUMN dan Swasta

2010 2011 2012 2013

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72

Variabel Kompleksitas pada Perusahaan Sampel No Kode

Entitas Anak dan Tidak

2010 2011 2012 2013

1 AGRO 0 (Tidak) 0 (Tidak) 0 (Tidak) 0 (Tidak) 2 BABP 0 (Tidak) 0 (Tidak) 0 (Tidak) 0 (Tidak) 3 BACA 0 (Tidak) 0 (Tidak) 0 (Tidak) 0 (Tidak) 4 BAEK 0 (Tidak) 0 (Tidak) 0 (Tidak) 0 (Tidak)

5 BBCA

1 (PT BCA Finance, PT Bank BCA Syariah, PT Asuransi Umum BCA) 1 (PT BCA Finance, PT Bank BCA Syariah, PT Asuransi Umum BCA) 1 (PT BCA Finance, PT Bank BCA Syariah, PT Asuransi Umum BCA) 1 (PT BCA Finance, PT Bank BCA Syariah, PT Asuransi Umum BCA)

6 BBKP

1 (PT Bank Syariah Bukopin, PT Bukopin Finance) 1

(PT Bank Syariah Bukopin, PT Bukopin Finance) 1 (PT Bank Syariah Bukopin, PT Bukopin Finance) 1 (PT Bank Syariah Bukopin, PT Bukopin Finance)

7 BBNI

1 (PT Bank BNI Syariah, PT BNI

Life Insurance, BNI Remittance

Ltd.)

1 (PT Bank BNI Syariah, PT BNI

Life Insurance, BNI Remittance

Ltd.)

1 (PT Bank BNI

Syariah, PT BNI Life Insurance, BNI Remittance Ltd.) 1 (PT Bank BNI

Syariah, PT BNI Life Insurance, BNI Remittance Ltd.)

8 BBRI

1 (PT Bank BRI

Syariah)

1 (PT Bank BRI

Syariah)

1 (PT Bank BRI

Syariah)

1 (PT Bank BRI

Syariah)

9 BBTN 0 (Tidak) 0 (Tidak) 0 (Tidak) 0 (Tidak)

10 BCIC 0 (Tidak) 0 (Tidak) 0 (Tidak) 0 (Tidak) 11 BEKS 0 (Tidak) 0 (Tidak) 0 (Tidak) 0 (Tidak) 12 BKSW 0 (Tidak) 0 (Tidak) 0 (Tidak) 0 (Tidak)

13 BMRI

1 (PT Bank Syariah Mandiri, PT Mandiri Sekuritas, PT AXA Mandiri Financial Services) 1

(PT Bank Syariah Mandiri, PT Mandiri Sekuritas, PT AXA Mandiri Financial Services) 1 (PT Bank Syariah Mandiri, PT Mandiri Sekuritas, PT AXA Mandiri Financial Services) 1 (PT Bank Syariah Mandiri, PT Mandiri Sekuritas, PT AXA Mandiri Financial Services) 14 BNBA 0 (Tidak) 0 (Tidak) 0 (Tidak) 0 (Tidak)

15 BNGA

1 (PT CIMB Sun

Life)

1 (PT CIMB Sun

Life)

1 (PT CIMB Sun

Life)

1 (PT CIMB

Sun Life)

16 BNII

1 (PT BII Finance

Center)

1 (PT BII Finance

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No Kode 2010 2011 2012 2013

18 BSWD 0 (Tidak) 0 (Tidak) 0 (Tidak) 0 (Tidak) 19 BTPN 0 (Tidak) 0 (Tidak) 0 (Tidak) 0 (Tidak)

20 BVIC

1 (PT Bank

Victoria Syariah)

1

(PT Bank Victoria Syariah) 1 (PT Bank Victoria Syariah) 1 (PT Bank Victoria Syariah)

21 INPC 0 (Tidak) 0 (Tidak) 0 (Tidak) 0 (Tidak) 22 MAYA 0 (Tidak) 0 (Tidak) 0 (Tidak) 0 (Tidak) 23 MCOR 0 (Tidak) 0 (Tidak) 0 (Tidak) 0 (Tidak)

24 MEGA

1 (PT Bank Mega

Syariah, PT Asuransi Umum

Mega)

1 (PT Bank Mega

Syariah, PT Asuransi Umum Mega) 1 (PT Bank Mega Syariah, PT Asuransi Umum Mega) 1 (PT Bank Mega Syariah, PT Asuransi Umum Mega)

25 PNBN

1 (PT Bank Panin Syariah Tbk, PT

Clipan Finance Indonesia Tbk, PT Verena Multi Finance Tbk) 1 (PT Bank Panin Syariah Tbk, PT

Clipan Finance Indonesia Tbk, PT Verena Multi

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Variabel Ukuran Perusahaan pada Perusahaan Sampel

No Kode Total Aset 2010 LNASSET

1 AGRO _{Rp. 3.054.092.727.000} _28.74750368

2 BABP _{Rp. 8.659.899.122.000} _29.78972419

3 BACA _{Rp. 4.399.404.518.000} _29.11249031

4 BAEK _{Rp. 21.522.321.000.000} _30.7001117

5 BBCA _{Rp. 324.419.069.000.000} _33.41305722

6 BBKP _{Rp. 47.489.366.000.000} _31.49152693

7 BBNI _{Rp. 248.580.529.000.000} _33.14678797

8 BBRI _{Rp. 404.285.602.000.000} _33.63314268

9 BBTN _{Rp. 68.385.539.000.000} _31.8561825

10 BCIC _{Rp. 10.783.886.000.000} _30.0090741

11 BEKS _{Rp. 1.561.622.000.000} _28.07674614

12 BKSW _{Rp. 2.589.915.470.255} _28.58264635

13 BMRI _{Rp. 449.774.551.000.000} _33.73976758

14 BNBA _{Rp. 2.661.051.689.702} _28.60974253

15 BNGA _{Rp. 143.652.852.000.000} _32.59842075

16 BNII _{Rp. 75.130.433.000.000} _31.95024683

17 BSIM _{Rp. 11.232.179.000.000} _30.0498039

18 BSWD _{Rp. 1.570.331.769.489} _28.08230803

19 BTPN _{Rp. 34.522.573.000.000} _31.17263452

20 BVIC _{Rp. 10.304.852.773.000} _29.96363604

21 INPC _{Rp. 17.063.094.176.282} _30.46793901

22 MAYA _{Rp. 10.102.287.635.000} _29.94378301

23 MCOR _{Rp. 4.354.460.000.000} _29.10222172

24 MEGA _{Rp. 51.596.960.000.000} _31.57448387

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1 AGRO _{Rp. 3.481.155.340.000} _28.87838535

2 BABP _{Rp. 7.299.826.427.000} _29.61887169

3 BACA _{Rp. 4.694.939.000.000} _29.17750624

4 BAEK _{Rp. 24.156.715.000.000} _30.81558351

5 BBCA _{Rp. 381.908.353.000.000} _33.57620178

6 BBKP _{Rp. 57.183.463.000.000} _31.67728586

7 BBNI _{Rp. 299.058.161.000.000} _33.33165919

8 BBRI _{Rp. 469.899.284.000.000} _33.7835395

9 BBTN _{Rp. 89.121.459.000.000} _32.12102126

10 BCIC _{Rp. 13.127.198.000.000} _30.20570738

11 BEKS _{Rp. 5.993.039.000.000} _29.42161974

12 BKSW _{Rp. 3.593.817.000.000} _28.91023598

13 BMRI _{Rp. 551.891.704.000.000} _33.94437295

14 BNBA _{Rp. 2.963.148.453.513} _28.71727349

15 BNGA _{Rp. 166.801.130.000.000} _32.74782338

16 BNII _{Rp. 94.919.111.000.000} _32.18404618

17 BSIM _{Rp. 16.658.656.000.000} _30.44395108

18 BSWD _{Rp. 2.080.427.739.215} _28.36359463

19 BTPN _{Rp. 46.651.141.000.000} _31.4737185

20 BVIC _{Rp. 11.802.562.942.000} _30.09933782

21 INPC _{Rp. 19.185.436.308.366} _30.58517258

22 _{MAYA Rp. 12.951.201.230.000} _30.19220966

23 _{MCOR Rp. 6.452.794.000.000} _29.49553433

24 _{MEGA Rp. 61.909.027.000.000} _31.75668712

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No Kode Total Aset 2012 LNASSET

1 AGRO _{Rp. 4.040.140.235.000} _29.02730052

2 BABP _{Rp. 7.433.803.459.000} _29.63705875

3 BACA _{Rp. 5.666.177.000.000} _29.36553576

4 BAEK _{Rp. 25.365.299.000.000} _30.86440317

5 BBCA _{Rp. 442.994.197.000.000} _33.72457779

6 BBKP _{Rp. 65.689.830.000.000} _31.81596523

7 BBNI _{Rp. 333.303.506.000.000} _33.44007462

8 BBRI _{Rp. 551.336.790.000.000} _33.94336697

9 BBTN _{Rp. 111.748.593.000.000} _32.34727276

10 BCIC _{Rp. 15.240.091.000.000} _30.35495064

11 BEKS _{Rp. 7.682.938.000.000} _29.67002314

12 BKSW _{Rp. 4.644.654.000.000} _29.166738

13 BMRI _{Rp. 635.618.708.000.000} _34.08561998

14 BNBA _{Rp. 3.483.516.588.857} _28.87906341

15 BNGA _{Rp. 197.412.481.000.000} _32.91631647

16 BNII _{Rp. 115.772.908.000.000} _32.3826517

17 BSIM _{Rp. 15.151.892.000.000} _30.34914652

18 BSWD _{Rp. 2.540.740.993.910} _28.56347688

19 BTPN _{Rp. 59.090.132.000.000} _31.71008506

20 BVIC _{Rp. 14.352.840.454.000} _30.29496898

21 INPC _{Rp. 20.558.770.000.000} _30.65430873

22 MAYA _{Rp. 17.166.551.873.000} _30.47398395

23 MCOR _{Rp. 6.495.246.000.000} _29.50209164

24 MEGA _{Rp. 65.219.108.000.000} _31.80877361

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1 AGRO _{Rp. 5.124.070.015.000} _29.26497016

2 BABP _{Rp. 8.165.865.135.000} _29.73098379

3 BACA _{Rp. 7.139.276.000.000} _29.59663249

4 BAEK _{Rp. 28.750.162.000.000} _30.98966452

5 BBCA _{Rp. 496.304.573.000.000} _33.83821091

6 BBKP _{Rp. 69.457.663.000.000} _31.87173852

7 BBNI _{Rp. 386.654.815.000.000} _33.58855346

8 BBRI _{Rp. 626.182.926.000.000} _34.07066366

9 BBTN _{Rp. 131.169.730.000.000} _32.50751325

10 BCIC _{Rp. 14.576.094.000.000} _30.31040391

11 BEKS _{Rp. 9.003.124.000.000} _29.82859274

12 BKSW _{Rp. 11.047.615.000.000} _30.03323568

13 BMRI _{Rp. 733.099.762.000.000} _34.22830291

14 BNBA _{Rp. 4.045.672.277.612} _29.02866885

15 BNGA _{Rp. 218.866.409.000.000} _33.01948266

16 BNII _{Rp. 140.546.751.000.000} _32.5765613

17 BSIM _{Rp. 17.447.455.000.000} _30.49021491

18 BSWD _{Rp. 110.002.192.971} _25.42376614

19 BTPN _{Rp. 69.664.873.000.000} _31.87471733

20 BVIC _{Rp. 19.171.351.935.000} _30.58443819

21 INPC _{Rp. 21.188.582.000.000} _30.68448357

22 MAYA _{Rp. 24.015.571.540.000} _30.80972355

23 MCOR _{Rp. 7.917.214.000.000} _29.70006049

24 MEGA _{Rp. 66.475.698.000.000} _31.82785755

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Variabel Fee Auditpada Perusahaan Sampel

No Kode Professional Fees 2010 LNFEE

1 AGRO _{Rp. 4.547.140.000} _22.2377643

2 BABP _{Rp. 3.084.893.000} _21.84978281

3 BACA _{Rp. 315.513.000} _19.56971044

4 BAEK _{Rp. 17.165.000.000} _23.56613826

5 BBCA _{Rp. 171.061.000.000} _25.86528605

6 BBKP _{Rp. 23.642.000.000} _23.88629063

7 BBNI _{Rp. 72.688.000.000} _25.00944215

8 BBRI _{Rp. 33.911.000.000} _24.24700528

9 BBTN _{Rp. 18.114.000.000} _23.61995096

10 BCIC _{Rp. 15.908.000.000} _23.49008796

11 BEKS _{Rp. 6.292.000.000} _22.56254482

12 BKSW _{Rp. 2.319.030.571} _21.56441508

13 BMRI _{Rp. 675.022.000.000} _27.23801112

14 BNBA _{Rp. 524.240.176} _20.07746049

15 BNGA _{Rp. 118.102.000.000} _25.49481449

16 BNII _{Rp. 39.820.000.000} _24.40763514

17 BSIM _{Rp. 492.000.000} _20.01398927

18 BSWD _{Rp. 557.916.430} _20.13971974

19 BTPN _{Rp. 12.547.000.000} _23.25274743

20 BVIC _{Rp. 2.646.119.000} _21.69635988

21 INPC _{Rp. 9.601.109.005} _22.98514445

22 MAYA _{Rp. 19.422.741.000} _23.68971043

23 MCOR _{Rp. 912.000.000} _20.63115055

24 MEGA _{Rp. 4.655.000.000} _22.26120775

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1 AGRO _{Rp. 5.473.328.000} _22.42315268

2 BABP _{Rp. 7.502.496.000} _22.7385016

3 BACA _{Rp. 771.000.000} _20.46319893

4 BAEK _{Rp. 9.837.000.000} _23.00941662

5 BBCA _{Rp. 220.342.000.000} _26.11844672

6 BBKP _{Rp. 31.128.000.000} _24.16137357

7 BBNI _{Rp. 89.615.000.000} _25.21878855

8 BBRI _{Rp. 50.668.000.000} _24.64856038

9 BBTN _{Rp. 25.299.000.000} _23.95403071

10 BCIC _{Rp. 17.264.000.000} _23.57188925

11 BEKS _{Rp. 1.969.000.000} _21.40079164

12 BKSW _{Rp. 5.783.000.000} _22.47818842

13 BMRI _{Rp. 1.108.914.000.000} _27.73440227

14 BNBA _{Rp. 511.120.000} _20.05211495

15 BNGA _{Rp. 110.136.000.000} _25.4249818

16 BNII _{Rp. 91.598.000.000} _25.24067527

17 BSIM _{Rp. 1.737.000.000} _21.27542532

18 BSWD _{Rp. 750.567.062} _20.43633956

19 BTPN _{Rp. 8.233.000.000} _22.83141631

20 BVIC _{Rp. 3.815.002.000} _22.06220703

21 INPC _{Rp. 9.522.649.366} _22.97693894

22 MAYA _{Rp. 24.433.802.000} _23.91923334

23 MCOR _{Rp. 498.000.000} _20.02611063

24 MEGA _{Rp. 4.373.000.000} _22.19871511

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No Kode Professional Fees 2012 LNFEE

1 AGRO _{Rp. 4.097.069.000} _22.13353768

2 BABP _{Rp. 6.742.663.000} _22.63172079

3 BACA _{Rp. 678.000.000} _20.33465785

4 BAEK _{Rp. 43.760.000.000} _24.501986

5 BBCA _{Rp. 241.238.000.000} _26.20904983

6 BBKP _{Rp. 38.290.000.000} _24.3684546

7 BBNI _{Rp. 48.735.000.000} _24.60966329

8 BBRI _{Rp. 54.139.000.000} _24.71482065

9 BBTN _{Rp. 23.907.000.000} _23.89743714

10 BCIC _{Rp. 1.682.000.000} _21.2432494

11 BEKS _{Rp. 1.334.000.000} _21.01144778

12 BKSW _{Rp. 6.548.000.000} _22.6024255

13 BMRI _{Rp. 1.376.443.000.000} _27.95052375

14 BNBA _{Rp. 663.730.000} _20.313386

15 BNGA _{Rp. 106.625.000.000} _25.39258384

16 BNII _{Rp. 17.656.000.000} _23.59434151

17 BSIM _{Rp. 827.000.000} _20.53331525

18 BSWD _{Rp. 788.817.162} _20.48604512

19 BTPN _{Rp. 8.324.000.000} _22.84240875

20 BVIC _{Rp. 1.500.117.000} _21.12880894

21 INPC _{Rp. 4.191.000.000} _22.15620521

22 MAYA _{Rp. 36.173.484.000} _24.3115922

23 MCOR _{Rp. 2.351.000.000} _21.57810661

24 MEGA _{Rp. 4.722.000.000} _22.27549828

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1 AGRO _{Rp. 3.459.477.000} _21.96438326

2 BABP _{Rp. 3.224.594.000} _21.89407289

3 BACA _{Rp. 1.227.000.000} _20.927838

4 BAEK _{Rp. 39.674.000.000} _24.4039619

5 BBCA _{Rp. 215.866.000.000} _26.09792368

6 BBKP _{Rp. 88.668.000.000} _25.20816489

7 BBNI _{Rp. 68.112.000.000} _24.94441925

8 BBRI _{Rp. 72.478.000.000} _25.0065489

9 BBTN _{Rp. 15.153.000.000} _23.44146437

10 BCIC _{Rp. 3.251.000.000} _21.90222848

11 BEKS _{Rp. 13.367.000.000} _23.31605482

12 BKSW _{Rp. 7.812.000.000} _22.77892685

13 BMRI _{Rp. 1.978.886.000.000} _28.31355518

14 BNBA _{Rp. 986.914.331} _20.7100938

15 BNGA _{Rp. 106.445.000.000} _25.39089426

16 BNII _{Rp. 27.101.000.000} _24.02283646

17 BSIM _{Rp. 2.143.000.000} _21.48547255

18 BSWD _{Rp. 490.454.239} _20.01084254

19 BTPN _{Rp. 34.793.000.000} _24.27268205

20 BVIC _{Rp. 989.470.000} _20.71268

21 INPC _{Rp. 17.288.000.000} _23.57327846

22 MAYA _{Rp. 36.270.187.000} _24.31426195

23 MCOR _{Rp. 4.247.000.000} _22.16947869

24 MEGA _{Rp. 2.667.000.000} _21.70422008

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Lampiran 2

Hasil Statistik Deskriptif

Variables Entered/Removedb

Model

Variables

Entered

Variables

Removed Method

1 LNASSET, KAP,

FIRM,

COMPLEXa

. Enter

a. All requested variables entered.

b. Dependent Variable: LNFEE

Descriptive Statistics

N Minimum Maximum Mean Std. Deviation

KAP 100 0 1 .65 .479

FIRM 100 0 1 .16 .368

COMPLEX 100 0 1 .40 .492

LNASSET 100 25.42 34.23 30.9834 1.78674

LNFEE 100 19.57 28.31 23.0850 1.94901

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Lampiran 3

Hasil Uji Normalitas Data

One-Sample Kolmogorov-Smirnov Test

Unstandardized Residual

N 100

Normal Parametersa Mean .0000000

Std. Deviation 1.07306648

Most Extreme Differences Absolute .085

Positive .085

Negative -.052

Kolmogorov-Smirnov Z .849

Asymp. Sig. (2-tailed) .467

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Lampiran 4

Hasil Uji Multikolinearitas

Coefficientsa

Model

Unstandardized

Coefficients

Standardized

Coefficients

t Sig.

Collinearity

Statistics

B Std. Error Beta Tolerance VIF

1 (Constant) -5.456 3.457 -1.578 .118

KAP .333 .271 .082 1.226 .223 .717 1.395

FIRM .001 .379 .000 .003 .998 .622 1.608

COMPLEX -.285 .349 -.072 -.817 .416 .410 2.441

LNASSET .918 .117 .841 7.834 .000 .277 3.616

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Collinearity Diagnosticsa

Model Dimension Eigenvalue

Condition

Index

Variance Proportions

(Constant) KAP FIRM COMPLEX LNASSET

1 1 3.633 1.000 .00 .02 .01 .01 .00

2 .737 2.220 .00 .00 .55 .01 .00

3 .419 2.944 .00 .00 .13 .43 .00

4 .210 4.156 .00 .91 .02 .08 .00

5 .000 87.328 1.00 .07 .28 .47 1.00

a. Dependent Variable: LNFEE

Lampiran 5

Hasil Uji Autokorelasi

Runs Test

Unstandardized Residual

Test Valuea -.14512

Cases < Test Value 50

Cases >= Test Value 50

Total Cases 100

Number of Runs 46

Z -1.005

Asymp. Sig. (2-tailed) .315

(18)

86

Lampiran 6

Hasil Uji Heteroskedastisitas

Lampiran 7

Hasil Uji Koefisien Determinasi (R

2

)

Hasil Uji Koefisien Determinasi (R

2

)

Model Summaryb

Model R R Square

Adjusted R

Square

Std. Error of the

Estimate

1 .835a .697 .684 1.09542

a. Predictors: (Constant), LNASSET, KAP, FIRM, COMPLEX

(19)

87

Lampiran 8

Hasil Uji Signifikansi Simultan (Uji F)

ANOVAb

Model Sum of Squares Df Mean Square F Sig.

1 Regression 262.069 4 65.517 54.600 .000a

Residual 113.996 95 1.200

Total 376.065 99

a. Predictors: (Constant), LNASSET, KAP, FIRM, COMPLEX

b. Dependent Variable: LNFEE

Lampiran 9

Hasil Uji T

Coefficientsa

Model

Unstandardized

Coefficients

Standardized

Coefficients

T Sig.

B Std. Error Beta

1 (Constant) -5.456 3.457 -1.578 .118

KAP .333 .271 .082 1.226 .223

FIRM .001 .379 .000 .003 .998

COMPLEX -.285 .349 -.072 -.817 .416

LNASSET .918 .117 .841 7.834 .000

(20)

88

Lampiran 10

Hasil Analisis Regresi Berganda

Coefficientsa

Model

Unstandardized

Coefficients

Standardized

Coefficients

T Sig.

B Std. Error Beta

1 (Constant) -5.456 3.457 -1.578 .118

KAP .333 .271 .082 1.226 .223

FIRM .001 .379 .000 .003 .998

COMPLEX -.285 .349 -.072 -.817 .416

LNASSET .918 .117 .841 7.834 .000