LAMPIRAN Lampiran I
Daftar Pemilihan Sampel Penelitian pada perusahaan Properti dan Real Estat tahun 2013-2015
No Kode Saham
Nama Perusahaan Kriteria Sampel
1 2 3
No Kode Saham
Nama Perusahaan Kriteria Sampel
1 2 3
Daftar perusahaan yang diaudit oleh KAP Big Four (1) dan Non-Big Four (0)
NO KODE TAHUN
NO KODE TAHUN
Daftar Ukuran Perusahaan Klien yang diukur menggunakan logaritma natural dari total aset.
NO KODE Sebelum di ln Setelah di ln
22 MTSM 98129812821 92326274743 88172596470 25.31 25.25 25.2
23 NIRO 2,95501E+12 3,0372E+12 3,14167E+12 28.715 28.74 28.78
Daftar perusahaan yang melakukan Auditor Switching(1) dan tidak melakukan Auditor Switching (0).
NO KODE TAHUN
Daftar Audit Fee perusahaan yang diukur menggunakan logaritma natural terhadap total professional fee.
NO KODE Sebelum di ln Setelah di ln
2013 2014 2015 2013 2014 2015
1 APLN 8824863000 11009926000 9734222000 22.9 23.12 23
2 BAPA 941847448 382989186 480589409 20.66 19.76 19.99
3 BEST 1061605000 9328633562 10296256721 20.78 22.96 23.06
4 BIPP 2683001765 1017894378 1515956180 21.71 20.74 21.14
5 BKSL 32492574148 8893032015 34297337574 24.2 22.91 24.26
6 COWL 9930154017 11111941189 5553087970 23.02 23.13 22.44
NO KODE Sebelum di ln Setelah di ln
2013 2014 2015 2013 2014 2015
8 CTRP 4996665281 10023940026 7893512568 22.33 23.03 22.79
9 CTRS 4718757120 4007094970 1823123259 22.27 22.11 21.32
10 DART 6244730000 5117016000 9837084000 22.56 22.36 23.01
11 DILD 6736515120 8708746773 15885968697 22.63 22.89 23.49
12 EMDE 2926977450 4760389661 2658133510 21.8 22.28 21.7
13 GMTD 665050000 1044605752 1815745581 20.32 20.77 21.32
14 GPRA 2322854493 2387738404 7048356490 21.57 21.59 22.68
15 GWSA 5034216219 3647344547 4535655066 22.34 22.02 22.24
16 JRPT 10388874000 19345140000 22812719000 23.06 23.69 23.85
17 KIJA 14936574223 15256820068 24984881128 23.43 23.45 23.94
18 LPCK 1949660396 3041055129 3117804005 21.39 21.84 21.86
19 LPKR 64546781928 1,10168E+11 1,00801E+11 24.89 25.43 25.34
20 MKPI 548395000 607984587 1112864320 20.12 20.23 20.83
21 MTLA 3247165000 3134953000 6648345000 21.9 21.87 22.62
22 MTSM 372830000 817125000 1891473672 19.74 20.52 21.36
23 NIRO 6128493484 10531718487 10030258943 22.54 23.08 23.03
24 OMRE 3062959895 3873827197 2725227136 21.84 22.08 21.73
25 PLIN 10072817000 13028984000 18487740000 23.03 23.29 23.64
26 PUDP 421938666 338722800 416637000 19.86 19.64 19.85
27 PWON 14276746000 13589084000 14091908000 23.38 23.33 23.37
28 RODA 1454362833 2050626855 3569744294 21.1 21.44 22
29 SCBD 22877936000 12424868000 15260456000 23.85 23.24 23.45
Lampiran VII
Step -2 Log likelihood
Cox & Snell R
Square
Nagelkerke R
Square
1 38.170a .589 .806
a. Estimation terminated at iteration number 20 because
maximum iterations has been reached. Final solution cannot
be found.
Iteration Historya,b,c
Iteration -2 Log likelihood
Coefficients
Constant
Step 0 1 118.292 -.533
3 118.288 -.547
a. Constant is included in the model.
b. Initial -2 Log Likelihood: 118.288
Iteration Historya,b,c,d
Iteration -2 Log likelihood
Coefficients
b. Constant is included in the model.
Uji Multikolinearitas
a. Dependent Variable: Kualitas Audit
Uji Autokorelasi
a. Predictors: (Constant), Audit Fee, Spesialisasi Auditor, Auditor Switching, Ukuran
Perusahaan Klien
b. Dependent Variable: Kualitas Audit
Correlation Matrix
Hasil Uji Koefisien Regresi Logistik Variables in the Equation
d. Estimation terminated at iteration number 20 because maximum iterations has been reached.
B S.E. Wald Df Sig. Exp(B)
95.0% C.I.for EXP(B)
Lower Upper
Step 1a SA 23.319 4.906E3 .000 1 .996 1.340E10 .000 .
UPK .323 .590 .300 1 .584 1.381 .435 4.387
SWITCH -21.604 7.546E3 .000 1 .998 .000 .000 .
FEE -1.141 .611 3.485 1 .062 .320 .096 1.059
Constant -5.345 4.906E3 .000 1 .999 .005
