Pengaruh Pengumuman Laporan Audit Wajar Tanpa Pengecualian dan Audit Repor Lag terhadap Harga Saham dengan Kualitas Audit sebagai Variabel Moderator pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

(1)

80 Lampiran 1

Sampel dan Populasi

NO

NAMA

PERUSAHAAN

KRITERIA

SAMPLE

1

2

3

4

1 ADES

1

2 ADMG

2

3 AFLI

3

4 AISA

X

5 AKKU

4

6 ALDO

5

7 ALKA

6

8 ALMI

7

9 ALTO

X

10 AMFG

8

11 ARGO

9

12 ARNA

X

13 ASII

10

14 AUTO

11

15 BAJA

12

16 BATA

13

17 BIMA

X

18 BRAM

14

19 BRNA

15

20 BRPT

16

21 BTON

X

22 BUDI

17

23 CEKA

X

24 CINT

X

25 CNTX

18

26 CPIN

19

27 CTBN

20

28 DAJK

X

29 DAVO

X

30 DLTA

21

31 DPNS

22

32 DVLA

X

33 EKAD

X

34 ERTX

23

(2)

81

36 ETWA

25

37 FASW

26

38 FPNI

27

39 GDST

28

40 GDYR

X

41 GGRM

29

42 GJTL

X

43 HDTX

30

44 HMSP

X

45 ICBP

31

46 IGAR

32

47 IKAI

X

48 IKBI

33

49 IMAS

34

50 INAF

35

51 INAI

36

52 INCI

37

53 INDF

X

54 INDR

38

55 INDS

39

56 INKP

40

57 INRU

41

58 INTP

42

59 IPOL

43

60 ISSP

X

61 JECC

44

62 JKSW

X

63 JPPA

45

64 JPRS

46

65 KAEF

X

66 KBLI

X

67 KBLM

47

68 KBRI

48

69 KDSI

49

70 KLBF

50

71 KRAH

X

72 LION

51

73 LMPI

52

74 LMSH

53

(3)

82

76 MAIN

55

77 MASA

56

78 MBTO

57

79 MERK

58

80 MLBI

59

81 MLIA

60

82 MRAT

61

83 MYOR

62

84 MYTX

63

85 NIKL

64

86 NIPS

X

87 PBRX

65

88 PICO

X

89 POLY

66

90 PRAS

X

91 PSDN

X

92 PTSN

67

93 PYFA

68

94 RICY

X

95 RMBA

X

96 ROTI

69

97 SCCO

X

98 SCPI

70

99 SIAP

71

100 SIDO

X

101 SIMA

72

102 SIPD

73

103 SKBM

74

104 SKLT

X

105 SMBR

X

106 SMCB

75

107 SMGR

76

108 SMSM

77

109 SOBI

X

110 SPMA

X

111 SQBB

X

112 SRIL

X

113 SRSN

78

114 SSTM

79

(4)

83

116 STTP

X

117 SULI

X

118 TALF

X

119 TBMS

X

120 TCID

X

121 TFCO

81

122 TIRT

82

123 TKIM

83

124 TOTO

84

125 TPIA

85

126 TRST

86

127 TSPC

87

128 ULTJ

88

129 UNIC

89

130 UNTX

X

131 UNVR

90

132 VOKS

91

133 WIIM

X

134 WTON

X

(5)

84 Daftar Pengumuman Laporan Audit Wajar tanpa Pengecualian,

Audit

Report Lag,

Harga Saham dan Kualitas Audit

NO

KODE

PENGUMUMAN

LAPORAN AUDIT

WAJAR TANPA

PENGECUALIAN

(HARI)

AUDIT

REPORT

LAG

(HARI)

HARGA

SAHAM

(RUPIAH)

KUALITAS

AUDIT

1 ADES

151

67

1.920

0

2 ADMG

151

148

365

1

3 AFLI

92

80

1.086

1

4 AKKU

89

60

7.164

0

5 ALDO

89

84

470

0

6 ALKA

151

81

550

0

7 ALMI

151

81

6.650

0

8 AMFG

151

86

8.300

1

9 ARGO

151

86

1.000

1

10 ASII

59

57

7.600

1

11 AUTO

151

51

3.700

1

12 BAJA

151

77

510

0

13 BATA

151

86

3.000

1

14 BRAM

151

81

3.000

1

15 BRNA

151

79

7.700

1

16 BRPT

92

86

420

1

17 BUDI

151

81

8.114

0

18 CNTX

103

87

6.700

1

19 CPIN

151

86

3.650

1

20 CTBN

151

49

4.400

0

21 DLTA

151

86

2.550

1

22 DPNS

142

84

385

0

23 ERTX

151

57

8.325

0

24 ESTI

89

79

4.160

1

25 ETWA

92

86

4.310

0

26 FASW

89

86

2.550

1

27 FPNI

108

63

1.115

1

28 GDST

88

81

3.108

0

29 GGRM

89

81

20.000

1

30 HDTX

92

70

950

0

31 ICBP

80

70

7.800

1

32 IGAR

108

45

375

0

33 IKBI

180

135

1.530

1

34 IMAS

108

67

5.300

1

(6)

85

36 INAI

89

81

450

0

37 INCI

92

79

2.245

0

38 INDR

89

86

1.420

1

39 INDS

89

84

4.200

0

40 INKP

89

77

680

0

41 INRU

88

77

1.400

0

42 INTP

88

66

12.450

1

43 IPOL

183

86

3.106

0

44 JECC

89

78

1.900

0

45 JPPA

89

80

6.150

0

46 JPRS

89

81

330

0

47 KBLM

92

87

4.135

0

48 KBRI

92

85

3.050

0

49 KDSI

108

63

495

0

50 KLBF

89

67

1.060

1

51 LION

88

84

10.400

0

52 LMPI

89

79

10.500

0

53 LMSH

89

84

10.500

0

54 LPIN

88

87

7.650

0

55 MAIN

94

86

2.375

0

56 MASA

89

73

4.450

1

57 MBTO

89

74

8.380

0

58 MERK

80

46

13.250

1

59 MLBI

89

61

7.400

1

60 MLIA

89

81

4.235

1

61 MRAT

180

81

490

0

62 MYOR

64

87

20.000

0

63 MYTX

94

84

375

0

64 NIKL

108

57

2.220

1

65 PBRX

89

81

470

0

66 POLY

88

77

8.193

0

67 PTSN

89

67

4.100

0

68 PYFA

94

59

4.177

0

69 ROTI

108

37

6.900

1

70 SCPI

142

74

13.250

1

71 SIAP

87

79

6.120

0

72 SIMA

93

85

5.128

0

73 SIPD

163

143

6.050

0

74 SKBM

94

86

390

0

75 SMCB

74

46

2.900

1

76 SMGR

93

46

16.850

1

77 SMSM

142

67

2.525

0

78 SRSN

108

81

8.550

0

(7)

86

80 STAR

94

84

9.550

0

81 TFCO

94

80

620

1

82 TIRT

94

81

2.070

0

83 TKIM

94

84

1.980

0

84 TOTO

94

86

6.650

1

85 TPIA

163

84

4.375

1

86 TRST

108

81

345

1

87 TSPC

94

74

3.725

0

88 ULTJ

94

84

1.330

0

89 UNIC

89

56

2.000

1

90 UNVR

89

84

20.850

1

(8)

87 Lampiran 3

Tabel Durbin-

Watson (DW), α = 5%

k=1 k=2 k=3 k=4 k=5

n dL dU dL dU dL dU dL dU dL dU 6 0.6102 1.4002

7 0.6996 1.3564 0.4672 1.8964

8 0.7629 1.3324 0.5591 1.7771 0.3674 2.2866

9 0.8243 1.3199 0.6291 1.6993 0.4548 2.1282 0.2957 2.5881

(9)

88

k=1 k=2 k=3 k=4 k=5

n dL dU dL dU dL dU dL dU dL dU 58 1.5405 1.6105 1.5052 1.6475 1.4692 1.6860 1.4325 1.7259 1.3953 1.7673 59 1.5446 1.6134 1.5099 1.6497 1.4745 1.6875 1.4385 1.7266 1.4019 1.7672 60 1.5485 1.6162 1.5144 1.6518 1.4797 1.6889 1.4443 1.7274 1.4083 1.7671 61 1.5524 1.6189 1.5189 1.6540 1.4847 1.6904 1.4499 1.7281 1.4146 1.7671 62 1.5562 1.6216 1.5232 1.6561 1.4896 1.6918 1.4554 1.7288 1.4206 1.7671 63 1.5599 1.6243 1.5274 1.6581 1.4943 1.6932 1.4607 1.7296 1.4265 1.7671 64 1.5635 1.6268 1.5315 1.6601 1.4990 1.6946 1.4659 1.7303 1.4322 1.7672 65 1.5670 1.6294 1.5355 1.6621 1.5035 1.6960 1.4709 1.7311 1.4378 1.7673 66 1.5704 1.6318 1.5395 1.6640 1.5079 1.6974 1.4758 1.7319 1.4433 1.7675 67 1.5738 1.6343 1.5433 1.6660 1.5122 1.6988 1.4806 1.7327 1.4486 1.7676 68 1.5771 1.6367 1.5470 1.6678 1.5164 1.7001 1.4853 1.7335 1.4537 1.7678 69 1.5803 1.6390 1.5507 1.6697 1.5205 1.7015 1.4899 1.7343 1.4588 1.7680 70 1.5834 1.6413 1.5542 1.6715 1.5245 1.7028 1.4943 1.7351 1.4637 1.7683 71 1.5865 1.6435 1.5577 1.6733 1.5284 1.7041 1.4987 1.7358 1.4685 1.7685 72 1.5895 1.6457 1.5611 1.6751 1.5323 1.7054 1.5029 1.7366 1.4732 1.7688 73 1.5924 1.6479 1.5645 1.6768 1.5360 1.7067 1.5071 1.7375 1.4778 1.7691 74 1.5953 1.6500 1.5677 1.6785 1.5397 1.7079 1.5112 1.7383 1.4822 1.7694 75 1.5981 1.6521 1.5709 1.6802 1.5432 1.7092 1.5151 1.7390 1.4866 1.7698 76 1.6009 1.6541 1.5740 1.6819 1.5467 1.7104 1.5190 1.7399 1.4909 1.7701 77 1.6036 1.6561 1.5771 1.6835 1.5502 1.7117 1.5228 1.7407 1.4950 1.7704 78 1.6063 1.6581 1.5801 1.6851 1.5535 1.7129 1.5265 1.7415 1.4991 1.7708 79 1.6089 1.6601 1.5830 1.6867 1.5568 1.7141 1.5302 1.7423 1.5031 1.7712 80 1.6114 1.6620 1.5859 1.6882 1.5600 1.7153 1.5337 1.7430 1.5070 1.7716 81 1.6139 1.6639 1.5888 1.6898 1.5632 1.7164 1.5372 1.7438 1.5109 1.7720 82 1.6164 1.6657 1.5915 1.6913 1.5663 1.7176 1.5406 1.7446 1.5146 1.7724 83 1.6188 1.6675 1.5942 1.6928 1.5693 1.7187 1.5440 1.7454 1.5183 1.7728 84 1.6212 1.6693 1.5969 1.6942 1.5723 1.7199 1.5472 1.7462 1.5219 1.7732 85 1.6235 1.6711 1.5995 1.6957 1.5752 1.7210 1.5505 1.7470 1.5254 1.7736 86 1.6258 1.6728 1.6021 1.6971 1.5780 1.7221 1.5536 1.7478 1.5289 1.7740 87 1.6280 1.6745 1.6046 1.6985 1.5808 1.7232 1.5567 1.7485 1.5322 1.7745 88 1.6302 1.6762 1.6071 1.6999 1.5836 1.7243 1.5597 1.7493 1.5356 1.7749 89 1.6324 1.6778 1.6095 1.7013 1.5863 1.7254 1.5627 1.7501 1.5388 1.7754 90 1.6345 1.6794 1.6119 1.7026 1.5889 1.7264 1.5656 1.7508 1.5420 1.7758

(10)

89 Lampiran 4

Tabel Nilai

F

₀_.₀₅

1 2 3 4 5 6 7 8 9 10 12 15 20 1 161 200 216 225 230 234 237 239 241 242 244 246 248 2 18,5 19,0 19,2 19,2 19,3 19,3 19,4 19,4 19,4 19,4 19,4 19,4 19,4 3 10,1 9,55 9,28 9,12 9,01 8,94 8,89 8,85 8,81 8,79 8,74 8,70 8,66 4 7,71 6,94 6,59 6,39 6,26 6,16 6,09 6,04 6,00 5,96 5,91 5,86 5,80 5 6,61 5,79 5,41 5,19 5,05 4,95 4,88 4,82 4,77 4,74 4,68 4,62 4,56 6 5,99 5,14 4,76 4,53 4,39 4,28 4,21 4,15 4,10 4,06 4,00 3,94 3,87 7 5,59 4,74 4,35 4,12 3,97 3,87 3,79 3,73 3,68 3,64 3,57 3,51 3,44 8 5,32 4,46 4,07 3,84 3,69 3,58 3,50 3,44 3,39 3,35 3,28 3,22 3,15 9 5,12 4,26 3,86 3,63 3,48 3,37 3,29 3,23 3,18 3,14 3,07 3,01 2,94 10 4,96 4,10 3,71 3,48 3,33 3,22 3,14 3,07 3,02 2,98 2,91 2,85 2,77 11 4,84 3,98 3,59 3,36 3,20 3,09 3,01 2,95 2,90 2,85 2,79 2,72 2,65 12 4,75 3,89 3,49 3,26 3,11 3,00 2,91 2,85 2,80 2,75 2,69 2,62 2,54 13 4,67 3,81 3,41 3,13 3,03 2,92 2,83 2,77 2,71 2,67 2,60 2,53 2,46 14 4,60 3,74 3,34 3,11 2,96 2,85 2,76 2,70 2,65 2,60 2,53 2,46 2,39 15 4,54 3,68 3,29 3,06 2,90 2,79 2,71 2,64 2,59 2,54 2,48 2,40 2,33 16 4,49 3,63 3,24 3,01 2,85 2,74 2,66 2,59 2,54 2,49 2,42 2,35 2,28 17 4,45 3,59 3,20 2,96 2,81 2,70 2,61 2,55 2,49 2,45 2,38 2,31 2,23 18 4,41 3,55 3,16 2,93 2,77 2,66 2,58 2,51 2,46 2,41 2,34 2,27 2,19 19 4,38 3,52 3,13 2,90 2,74 2,63 2,54 2,48 2,42 2,38 2,31 2,23 2,16 20 4,35 3,49 3,10 2,87 2,71 2,60 2,51 2,45 2,39 2,35 2,28 2,20 2,12 21 4,32 3,47 3,07 2,84 2,68 2,57 2,49 2,42 2,37 2,32 2,25 2,18 2,10 22 4,30 3,44 3,05 2,82 2,66 2,55 2,46 2,40 2,34 2,30 2,23 2,15 2,07 23 4,28 3,42 3,03 2,80 2,64 2,53 2,44 2,37 2,32 2,27 2,20 2,13 2,05 24 4,26 3,40 3,01 2,78 2,62 2,51 2,42 2,36 2,30 2,25 2,18 2,11 2,03 25 4,24 3,39 2,99 2,76 2,60 2,49 2,40 2,34 2,28 2,24 2,16 2,09 2,01 30 4,17 3,32 2,92 2,69 2,53 2,42 2,33 2,27 2,21 2,16 2,09 2,01 1,93 40 4,08 3,23 2,84 2,61 2,45 2,34 2,25 2,18 2,12 2,08 2,00 1,92 1,84 60 4,00 3,15 2,76 2,53 2,37 2,25 2,17 2,10 2,04 1,99 1,92 1,84 1,75 70 3.98 3.13 2.74 2.50 2.35 2.23 2.14 2.07 2.02 1.97 1.93 1.89 1.86 80 3.96 3.11 2.72 2.49 2.33 2.21 2.13 2.06 2.00 1.95 1.91 1.88 1.84 85 3.95 3.10 2.71 2.48 2.32 2.21 2.12 2.05 1.99 1.94 1.90 1.87 1.84 86 3.95 3.10 2.71 2.48 2.32 2.21 2.12 2.05 1.99 1.94 1.90 1.87 1.84

87 3.95 3.10 2.71 2.48 2.32 2.20 2.12 2.05 1.99 1.94 1.90 1.87 1.83

(11)

(12)

(13)

92 Lampiran 6

UJI ASUMSI KLASIK

DESCRIPTIVES VARIABLES=Y X1 X2 X3/STATISTICS=MEAN STDDEV MIN MAX.

Descriptives

[DataSet0]

Descriptive Statistics

N Minimum Maximum Mean Std. Deviation

HS 91 330.00 20850.00 4765.3297 4571.46669

PLAWTP 91 59.00 183.00 109.3736 29.93276

ARL 91 37.00 148.00 77.9670 17.80353

KA 91 .00 1.00 .4176 .49589

Valid N (listwise) 91

REGRESSION /DESCRIPTIVES MEAN STDDEV CORR SIG N /MISSING LISTWISE /STATISTICS COEFF OUTS CI(95) BCOV R ANOVA COLLIN TOL CHANGE ZPP/CRITERIA=PIN(.05) POUT(.10) /NOORIGIN /DEPENDENT Y /METHOD=ENTER X1 X2 X3 /SCATTERPLOT=(*SRESID ,*ZPRED) /RESIDUALS DURBIN HIST(ZRESID) NORM(ZRESID) /SAVE RESID.

Regression

[DataSet0]

Variables Entered/Removed

Model Variables Entered Variables Removed Method

1 KA, PLAWTP, ARLa . Enter

a. All requested variables entered.

Model Summaryb

Model R R

Square

Adjusted

R

Square

Std. Error of

the

Estimate

Change Statistics

Durbin-Watson R Square

Change F Change df1 df2

Sig. F

Change

1 .255a .065 .033 4496.02734 .065 2.015 3 87 .118 2.185

a. Predictors: (Constant), KA, PLAWTP, ARL

(14)

93

Interval for B Correlations

Collinearity

(15)

94

(16)

95

NPAR TESTS /K-S(NORMAL)=RES_1 /MISSING ANALYSIS.

NPar Tests

[DataSet0]

One-Sample Kolmogorov-Smirnov Test

Unstandardized Residual

N 91

Normal Parametersa,,b Mean .0000000

Std. Deviation 4.42045847E3

Most Extreme Differences Absolute .131

Positive .131

Negative -.101

Kolmogorov-Smirnov Z 1.252

(17)

96

a. Test distribution is Normal.

(18)

97 Lampiran 7

UJI REGRESI BERGANDA

DESCRIPTIVES VARIABLES=Y X1 X2 /STATISTICS=MEAN STDDEV MIN MAX.

Descriptives

[DataSet0]

REGRESSION /DESCRIPTIVES MEAN STDDEV CORR SIG N /MISSING LISTWISE /STATISTICS COEFF OUTS CI(95) BCOV R ANOVA COLLIN TOL CHANGE ZPP /CRITERIA=PIN(.05) POUT(.10) /NOORIGIN /DEPENDENT Y /METHOD=ENTER X1 X2 /SCATTERPLOT=(*SRESID ,*ZPRED) /RESIDUALS DURBIN HIST(ZRESID) NORM(ZRESID) /SAVE RESID.

Regression

[DataSet0]

Model Summaryb

Model R R

Square

Adjusted

R Square

Std. Error

of the

Estimate

Change Statistics

Change F

Change df1 df2

Sig. F

Change

1 .198a .039 .018 4531.19922 .039 1.803 2 88 .171 2.217

a. Predictors: (Constant), ARL, PLAWTP

b. Dependent Variable: HS

ANOVAb

Model Sum of Squares df Mean Square F Sig.

1 Regression 7.405E7 2 3.703E7 1.803 .171a

Residual 1.807E9 88 2.053E7

Total 1.881E9 90

a. Predictors: (Constant), ARL, PLAWTP

(19)

98

Collinearity

(20)

99 Lampiran 8

UJI REGRESI BERGANDA DENGAN VARIABEL MODERATOR

COMPUTE MODERAT1=X1 * X3. EXECUTE. REGRESSION /DESCRIPTIVES MEAN STDDEV CORR SIG N /MISSING LISTWISE /STATISTICS COEFF OUTS CI(95) BCOV R ANOVA COLLIN TOL CHANGE ZPP /CRITERIA=PIN(.05) POUT(.10) /NOORIGIN /DEPENDENT Y /METHOD=ENTER X1 X3 MODERAT1 /SCATTERPLOT=(*SRESID ,*ZPRED) /RESIDUALS DURBIN HIST(ZRESID) NORM(ZRESID) /SAVE RESID.

Regression

[DataSet0]

Model Summaryb

Model R R

Square

Adjusted

R Square

Std. Error

of the

Estimate

Change Statistics

Change F

Change df1 df2

Sig. F

Change

1 .259a .067 .035 4490.91077 .067 2.086 3 87 .108 2.199

a. Predictors: (Constant), MODERAT1, PLAWTP, KA

ANOVAb

1 Regression 1.262E8 3 4.207E7 2.086 .108a

Residual 1.755E9 87 2.017E7

Total 1.881E9 90

a. Predictors: (Constant), MODERAT1, PLAWTP, KA

(21)

100

Collinearity

a. Dependent Variable: HS

COMPUTE MODERAT2=X2 * X3. EXECUTE. REGRESSION /DESCRIPTIVES MEAN STDDEV CORR SIG N /MISSING LISTWISE /STATISTICS COEFF OUTS CI(95) BCOV R ANOVA COLLIN TOL CHANGE ZPP /CRITERIA=PIN(.05) POUT(.10) /NOORIGIN /DEPENDENT Y /METHOD=ENTER X3 X2 MODERAT2 /SCATTERPLOT=(*SRESID ,*ZPRED) /RESIDUALS DURBIN HIST(ZRESID) NORM(ZRESID) /SAVE RESID.

(22)

101

1 .270a .073 .041 4477.25201 .073 2.276 3 87 .085 2.288

a. Predictors: (Constant), MODERAT2, ARL, KA

ANOVAb

1 Regression 1.369E8 3 4.562E7 2.276 .085a

Residual 1.744E9 87 2.005E7

Total 1.881E9 90

a. Predictors: (Constant), MODERAT2, ARL, KA

Coefficientsa

Collinearity