Lampiran 1. Populasi Perusahaan Industri Manufaktur yang terdaftar di
Bursa Efek Indonesia Tahun 2011
–
2013
44 Asiaplast Industries Tbk.
92 Delta Dunia Makmur Tbk.
140 Tri Banyan Tirta, Tbk 141 Ultra Jaya Milk Tbk 142 BAT Indonesia Tbk 143 Gudang Garam Tbk 144 HM Sampoerna Tbk
145 Bentoel International Investama Tbk 146 Wismilak Intimakmur, Tbk
147 Taisho Pharmaceutical I. Tbk. 148 Taisho Pharmaceutical I Tbk (PS) 149 Darya-Varia Laboratoria Tbk 150 Indofarma Tbk.
151 Industri Jamu dan Farmasi Sidomuncul, Tbk 152 Kalbe Farma Tbk.
153 Kimia Farma (Persero) Tbk. 154 Merck Tbk.
155 Pyridam Farma Tbk.
156 Merck Sharp Dohme Pharma Tbk. 157 Schering Plough Indonesia Tbk. 158 Tempo Scan Pacific Tbk. 159 Mandom Indonesia Tbk. 160 Martina Berto, Tbk 161 Mustika Ratu Tbk.
162 Sara Lee Body Care Indonesia, Tbk 163 Unilever Indonesia Tbk.
164 Kedaung Indah Can Tbk. 165 Kedawung Setia Industrial Tbk. 166 Langgeng Makmur Industri Tbk.
138 Siantar TOP Tbk S96 139 Tiga Pilar Sejahtera Food Tbk. S97 140 Tri Banyan Tirta, Tbk x Gugur 141 Ultra Jaya Milk Tbk S98 142 BAT Indonesia Tbk x Gugur 143 Gudang Garam Tbk S99 144 HM Sampoerna Tbk S100 145 Bentoel International Investama Tbk S101 146 Wismilak Intimakmur, Tbk x Gugur 147 Taisho Pharmaceutical I. Tbk. S102 148 Taisho Pharmaceutical I Tbk (PS) S103 149 Darya-Varia Laboratoria Tbk S104 150 Indofarma Tbk. S105 151 Industri Jamu dan Farmasi Sidomuncul, Tbk x Gugur 152 Kalbe Farma Tbk. S106 153 Kimia Farma (Persero) Tbk. S107 154 Merck Tbk. S108 155 Pyridam Farma Tbk. S109 156 Merck Sharp Dohme Pharma Tbk. x Gugur 157 Schering Plough Indonesia Tbk. x Gugur 158 Tempo Scan Pacific Tbk. S110 159 Mandom Indonesia Tbk. S111 160 Martina Berto, Tbk x Gugur 161 Mustika Ratu Tbk. S112 162 Sara Lee Body Care Indonesia, Tbk x Gugur 163 Unilever Indonesia Tbk. S113 164 Kedaung Indah Can Tbk. S114 165 Kedawung Setia Industrial Tbk. S115 166 Langgeng Makmur Industri Tbk. S116
Lampiran 3. Audit Delay Perusahaan Industri Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2011
–
2013
No Nama Perusahaan Lama Audit (Hari) Audit Delay (Hari) Denda Audit Delay (Rp)
2011 2012 2013 2011 2012 2013 2011 2012 2013
84
Supreme Cable Manufacturing & Commerce Tbk.
113 Unilever Indonesia Tbk. 103 123 126 13 33 36 13,000,000.00 33,000,000.00 36,000,000.00 114 Kedaung Indah Can Tbk. 101 125 141 11 35 51 11,000,000.00 35,000,000.00 51,000,000.00 115 Kedawung Setia Industrial Tbk. 123 131 156 33 41 66 33,000,000.00 41,000,000.00 66,000,000.00 116 Langgeng Makmur Industri Tbk. 92 101 123 2 11 33 2,000,000.00 11,000,000.00 33,000,000.00
*. Laporan Keuangan 31 Mei 2013
Total Asset (Rp Juta) Ln Asset (X1) Opini Audit (X2) Reputasi KAP(X3) Laba Bersih
2011 2012 2013 2011 2012 2013 2011 2012 2013 2011 2012 2013 2011 2012 2013
DER (X4) ROA (X5) Kompleksitas (X6) 2011 2012 2013 2011 2012 2013 2011 2012 2013
334 -4 0 2.62 1 0 0.21 0.36 0 335 -4 0 2.62 1 0 0.21 0.36 0 336 44 1 3.08 0 1 0.3 0.11 1 337 44 1 3.11 1 1 1.19 -0.04 1 338 42 1 4.05 1 1 0.33 0.17 1 339 22 1 3.39 1 1 0.52 0.09 1 340 0 0 2.84 1 0 0.36 0.25 1 341 38 1 2.24 1 1 0.86 0.03 1 342 -1 0 3.73 1 0 2.4 0.12 0 343 43 1 3.17 1 1 0.24 0.11 1 344 42 1 2.64 1 0 0.16 -0.02 1 345 36 1 4.13 1 1 2.14 0.4 1 346 51 1 1.99 1 1 0.33 0.07 1 347 66 1 2.93 1 1 1.42 0.04 1 348 33 1 2.91 0 1 1.07 -0.01 1 Terendah (Tercepat) -16 1.03 -30.60 -0.67
Tertinggi 74 5.33 29.66 1.29
Rata-rata 24.53 3.14 1.34 0.09
Standard Deviasi 19.99 0.71 4.43 0.19
Keterangan :
Y : Audit Delay; 1=Terjadi Penudaan (>0 Hari), 0=Tepat Waktu (<=0
hari)
X1 : Ukuran Perusahaan (Log Asset)
X2 : Opini Audit; 1 = Unqualified Opinion, 0 = Others Opinion
X3 : Reputasi KAP; 1 = Big Four Afiliated, 0 = Non Big Four Afiliated
X4 : Solvabilitas (DER)
X5 : Profitabilitas (ROA)
X6 : Kompleksitas Perusahaan (1=Memiliki Cabang/Anak Perusahaan,
0 = Tidak memiliki cabang/anak perusahaan
Lampiran 5.
OUTPUT SPSS ANALISIS DESKRIPTIF
GET
FILE='D:\Research\Skripsi\AKt USU Rony\Data\input data.sav'.
DATASET NAME DataSet1 WINDOW=FRONT.
FREQUENCIES VARIABLES=Y X2 X3 X6
/ORDER=ANALYSIS.
Frequencies
Notes
Output Created 25-OCT-2015 22:42:53
Comments
Input
Data
D:\Research\Skripsi\AKt
USU Rony\Data\input data.sav
Active Dataset DataSet1
Filter <none>
Weight <none>
Split File <none>
N of Rows in Working Data
File 349
Missing Value Handling
Definition of Missing User-defined missing values are treated as missing.
Cases Used Statistics are based on all
cases with valid data.
Syntax
FREQUENCIES
VARIABLES=Y X2 X3 X6 /ORDER=ANALYSIS.
Resources Processor Time 00:00:00.00
Elapsed Time 00:00:00.00
Statistics
Audit Delay Opini Audit Reputasi KAP Kompelsitas
N
Valid 348 348 348 348
Missing 1 1 1 1
Frequency Table
Audit Delay
Frequency Percent Valid Percent Cumulative
Percent
Valid
Tepat Waktu 64 18.3 18.4 18.4
Audit Delay 284 81.4 81.6 100.0
Total 348 99.7 100.0
Missing System 1 .3
Total 349 100.0
Opini Audit
Frequency Percent Valid Percent Cumulative
Percent
Valid
others opinion 45 12.9 12.9 12.9
unqualified opinion 303 86.8 87.1 100.0
Total 348 99.7 100.0
Missing System 1 .3
Total 349 100.0
Reputasi KAP
Frequency Percent Valid Percent Cumulative
Percent
Valid
non big four 212 60.7 60.9 60.9
Big Four 136 39.0 39.1 100.0
Total 348 99.7 100.0
Kompelsitas
Frequency Percent Valid Percent Cumulative
Percent
Valid
tidak memiliki anak
perusahaan 56 16.0 16.1 16.1
memiliki anak perusahaan 292 83.7 83.9 100.0
Total 348 99.7 100.0
Missing System 1 .3
Total 349 100.0
DESCRIPTIVES VARIABLES=X1 X4 X5
/STATISTICS=MEAN STDDEV MIN MAX.
Descriptives
Notes
Output Created 25-OCT-2015 22:43:45
Comments
Input
Data D:\Research\Skripsi\AKt USU
Rony\Data\input data.sav
Active Dataset DataSet1
Filter <none>
Weight <none>
Split File <none>
N of Rows in Working Data File 349
Missing Value Handling Definition of Missing
User defined missing values are
treated as missing.
Cases Used All non-missing data are used.
Syntax
DESCRIPTIVES
VARIABLES=X1 X4 X5
/STATISTICS=MEAN STDDEV
MIN MAX.
Resources Processor Time 00:00:00.02
Elapsed Time 00:00:00.02
Descriptive Statistics
N Minimum Maximum Mean Std. Deviation
Ukuran Perusahaan 348 1.03 5.33 3.1405 .70675
Solvabilitas 348 -30.60 29.66 1.3390 4.43479
PRofitabilitas 348 -.67 1.29 .0916 .19253
