Nama Perusahaan Kriteria Keterangan1 2 3

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Lampiran 1

DAFTAR POPULASI DAN SAMPEL PERUSAHAAN

No. Nama Perusahaan Kriteria Keterangan

1 2 3

Sektor Industri dasar dan kimia

1 Alam Karya Unggul Tbk.  -  -

2 Alaska Industrindo Tbk.  -  -

3 Alumindo Light Metal Industry Tbk.    Sampel 1

4 Argha Karya Prima Industry Tbk.  -  -

5 Arwana Citra Mulia Tbk.    Sampel 2

6 Asahimas Flat Glass Tbk. -   -

7 Asiaplast Industries Tbk. -   -

8 Barito Pasific Tbk.  -  -

9 Berlina Tbk.  -  -

10 Beton Jaya Manunggal Tbk. -   -

11 Budi Acid Jaya Tbk.  -  -

12 Champion Pasific Indonesia Tbk.  -  -

13 Chandra Asri Petrochemical Tbk.  -  -

14 Charoen Pokphand Indonesia Tbk.  -  -

15 Citra Turbindo Tbk  -  -

16 Duta Pertiwi Nusantara Tbk.  -  -

17 Ekadharma International Tbk.  -  -

18 Eterindo Wahanatama Tbk. -   -

19 Fajar Surya Wisesa Tbk. -   -

20 Gunawan Dianjaya Steel Tbk. - - - -

21 Hanson International Tbk.  -  -

22 Holcim Indonesia Tbk. -   -

23 Indah Kiat Pulp & Paper Tbk. -   -

24 Indal Alumunium Industry Tbk.  -  -

25 Indo Acitama Tbk. -   -

26 Indocement Tunggal Prakasa Tbk.  -  -

27 Indopoly Swakarsa Industry Tbk.  -  -

28 Intan Wijaya International Tbk. -   -

29 Inti Keramik Alam Asri Industri Tbk. -   -

30 Itamaraya Tbk.   - -

31 Jakarta Kyoei Steel Work LTD Tbk.  -  -

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1 2 3

33 Jaya Pari Steel Tbk. -   -

34 Keramika Indonesia Assosiasi Tbk.    Sampel 3

35 Kertas Basuki Rachmat Indonesia Tbk. -   -

36 Krakatau Steel Tbk.  -  -

37 Lion Metal Works Tbk.  -  -

38 Lionmesh Prima Tbk. - - - -

39 Malindo Feedmill Tbk.  -  -

40 Mulia Industrindo Tbk. -   -

41 Pabrik Kertas Tjiwi Kimia Tbk.  -  -

42 Pelangi Indah Canindo Tbk. -   -

43 Pelat Timah Nusantara Tbk. -  - -

44 Sekawan Intipratama Tbk.  -  -

45 Semen Gresik Tbk. - -  -

46 Sierad Produce Tbk.    Sampel 4

47 Siwani Makmur Tbk. - -  -

48 Sorini Agro Asia Corporindo Tbk.  -  -

49 Sumalindo Lestari Jaya Tbk. -   -

50 Suparma Tbk. -   -

51 Surabaya Agung Industri Pulp &

Kertas Tbk. -   -

52 Surya Toto Indonesia Tbk. -   -

53 Tembaga Mulia Semanan Tbk. -   -

54 Tirta Mahakam Resources Tbk. -   -

55 Titan Kimia Nusantara Tbk. -   -

56 Toba Pulp Lestari Tbk. - - - -

57 Trias Sentosa Tbk. -   -

58 Unggul Indah Cahaya Tbk. -   -

59 Yana Prima Hasta Persada Tbk.  -  -

_{Sektor Aneka Industri}

60 Astra International Tbk.  -  -

61 Astra Auto Part Tbk.  -  -

62 Indo Kordsa Tbk. -   -

63 Goodyear Indonesia Tbk.  -  -

64 Gajah Tunggal Tbk.  -  -

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1 2 3

66 Indospring Tbk.  -  -

67 Multi Prima Sejahtera Tbk. -   -

68 Multistrada Arah Sarana Tbk.  -  -

69 Nippress Tbk.  -  -

70 Prima Alloy Steel Universal Tbk.  -  -

71 Selamat Sempurna Tbk.    Sampel 6

72 Polychem Indonesia Tbk.  -  -

73 Argo Pantes Tbk. -   -

74 Asuransi Harta Aman Pratama Tbk.  -  -

75 Centex Tbk.  - - -

76 Eratex Djaya Tbk.  -  -

77 Ever Shine Textile Industry Tbk.  -  -

78 Pan Asia Indosyntec Tbk.    Sampel 7

79 Indo Rama Synthetic Tbk.  -  -

80 Karwell Indonesia Tbk.  -  -

81 Apac Citra Centertex Tbk.    Sampel 8

82 Pan Asia Filament Inti Tbk. - -  -

83 Pan Brothers Tbk.  -  -

84 Asia Pasific Fibers Tbk. -   -

85 Ricky Putra Globalindo Tbk. -   -

86 Sunson Textile Manufacturer Tbk.  -  -

87 Nusantara Inti Corpora Tbk. -  - -

88 Unitex Tbk. -   -

89 Primarindo Asia Infrastructure Tbk. -   -

90 Surya Intrindo Makmur Tbk. -   -

91 Sumi Indo Kabel Tbk. -   -

92 Jembo Cable Company Tbk. -   -

93 KMI Wire and Cable Tbk.    Sampel 9

94 Kabelindo Murni Tbk.  -  -

95 Supreme Cable Manufacturing and

Commerce Tbk. -   -

96 Voksel Electric Tbk. -   -

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1 2 3

Sektor Industri Barang Konsumsi

98 Akasha Wira International Tbk.   - -

99 Bentoel International Investama Tbk. -   -

100 Cahaya Kalbar Tbk.    Sampel 10

101 Darya Varia Laboratoria Tbk.  -  -

102 Davomas Abadi Tbk. -   -

103 Delta Djakarta Tbk.  -  -

104 Gudang Garam Tbk.  -  -

105 Hanjaya Mandala Sampoerna Tbk.  -  -

106 Indofarma Tbk.    Sampel 11

107 _{Indofood CBP Sukses Makmur Tbk.} _ _- _ _-

108 Indofood Sukses Makmur Tbk.  -  -

109 Kalbe Farma Tbk.    Sampel 12

110 Kedaung Indah Can Tbk.  -  -

111 Kedawung Setia Industrial Tbk.    Sampel 13

112 Kimia Farma Tbk.    Sampel 14

113 Langgeng Makmur Industry Tbk.    Sampel 15

114 Mandom Indonesia Tbk.    Sampel 16

115 _{Mayora Indah Tbk.} _ _ _ _{Sampel 17}

116 Merck Tbk.  -  -

117 Multi Bintang Indonesia Tbk.  -  -

118 Mustika Ratu Tbk.  -  -

119 Nippon Indosari Corporindo Tbk. -   -

120 Prashida Aneka Niaga Tbk.  -  -

121 Pyridam Farma Tbk. -   -

122 Schering Plough Indonesia Tbk. -   -

123 Sekar Laut Tbk.  -  -

124 Siantar Top Tbk.    Sampel 18

125 Taisho Pharmaceutical Indonesia Tbk.  -  -

126 Tempo Scan Pasific Tbk. -   -

127 Tiga Pilar Sejahtera Food Tbk. - -  -

128 Ultrajaya Milk Industry and Trading

Company Tbk.  -  -

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Lampiran 2

PENGUMPULAN DATA PENELITIAN

Y X1 X2 X3 X4 X5 X6

Tahun 2011

ALMI 1 0 26.48 0 0 0 0 0.082

ARNA 2 0 28.91 0 1 0 0 0.042

CEKA 3 0 27.44 1 0 1 0 0.117

HDTX 4 0 20.36 1 1 1 0 0.218

IMAS 5 1 30.35 1 1 0 1 0.136

INAF 6 1 27.83 1 1 1 1 0.416

KAEF 7 1 29.52 1 1 0 1 0.073

KBLI 8 0 27.36 1 0 1 0 0.153

KDSI 9 1 27.56 1 1 1 1 0.028

KIAS 10 0 26.09 0 1 0 0 0.046

KLBF 11 0 28.41 0 1 1 0 0.047

LMPI 12 1 31.3 1 1 0 1 0.127

MYOR 13 0 30.6 1 1 1 0 0.416

MYTX 14 1 28.22 0 1 0 1 0.096

SIPD 15 1 29.74 1 1 0 1 0.184

SMSM 16 1 20.19 1 0 1 1 0.396

STTP 17 0 25.49 0 0 1 0 0.044

TCID 18 0 29.08 0 1 1 0 0.138

Tahun 2012

ALMI 19 0 26.69 1 0 1 0 0.214

ARNA 20 0 28.98 1 1 1 0 0.066

CEKA 21 0 27.66 0 0 1 0 0.057

HDTX 22 1 20.43 0 1 0 1 0.286

IMAS 23 1 30.51 0 1 1 1 0.129

INAF 24 1 27.77 0 1 0 1 0.394

KAEF 25 0 29.75 1 1 1 0 0.09

KBLI 26 1 27.82 1 0 0 1 0.124

KDSI 27 1 27.85 1 1 1 1 0.032

KIAS 28 0 26.24 1 1 0 0 0.06

KLBF 29 0 28.52 0 1 0 0 0.146

LMPI 30 1 31.36 1 1 1 1 0.098

MYOR 31 1 30.9 0 1 1 0 0.379

MYTX 32 1 28.36 0 1 1 0 0.099

SIPD 33 1 29.87 0 1 0 1 0.189

SMSM 34 1 20.16 1 0 0 1 0.189

STTP 35 1 25.63 1 0 1 1 0.039

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Tahun 2013

ALMI 37 0 26.81 1 0 1 0 0.126

ARNA 38 0 29.24 1 1 1 0 0.069

CEKA 39 0 27.7 0 0 0 0 0.061

HDTX 40 1 20.58 0 1 1 1 0.312

IMAS 41 1 30.69 1 1 0 1 0.105

INAF 42 1 28.21 1 1 0 0 0.657

KAEF 43 1 29.9 0 1 1 1 0.109

KBLI 44 1 28.23 0 0 1 0 0.087

KDSI 45 1 28.02 0 1 0 0 0.038

KIAS 46 0 26.43 0 1 1 0 0.078

KLBF 47 0 28.66 1 1 1 0 0.116

LMPI 48 1 31.56 1 1 1 1 0.086

MYOR 49 1 30.94 1 1 0 0 0.395

MYTX 50 1 28.54 1 1 1 0 0.087

SIPD 51 1 30.06 0 1 1 0 0.174

SMSM 52 1 20.36 1 0 1 0 0.252

STTP 53 1 25.89 0 0 0 0 0.035

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Lampiran 3

DAFTAR SAMPEL PERUSAHAAN

No. Kode Nama Perusahaan

1 ALMI Alumindo Light Metal Industry Tbk

2 ARNA Arwana Citra Mulia Tbk

3 CEKA Cahaya Kalbar Tbk

4 HDTX Pan Asia Indosyntec Tbk

5 IMAS Indomobil Sukses International Tbk

6 INAF Indofarna Tbk

7 KAEF Kimia Farma Tbk

8 KBLI KMI Wire and Cable Tbk

9 KDSI Kedawung Setia Industri Tbk

10 KIAS Keramika Indonesia Assosiasi

11 KLBF Kalbe Farma Tbk

12 LMPI Langgeng Makmur Industry Tbk

13 MYOR Mayora Indah Tbk

14 MYTX Apac Citra Centertex Tbk

15 SIPD Sierad Produce Tbk

16 SMSM Selamat Sempurna Tbk

17 STTP Siantar Top Tbk

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Lampiran 4

OUTPUT SPSS – UJI ASUMSI KLASIK

Descriptive Statistics

N Minimum Maximum Mean Std. Deviation

Ukuran Perusahaan 54 20.1600 31.5600 27.661667 3.0224330

Profitabilitas 54 .028 .657 .15532 .130104

Valid N (listwise) 54

Audit Delay

Frequency Percent Valid Percent

Cumulative

Percent

Valid Terlambat Menyampaikan

Laporan Keuangan

23 42.6 42.6 42.6

Tepat Waktu Menyampaikan

Laporan Keuangan

31 57.4 57.4 100.0

Total 54 100.0 100.0

Ukuran KAP

Cumulative

Percent

Valid Tidak Diaudit Oleh KAP The

Big Four

25 46.3 46.3 46.3

Diaudit Oleh KAP The Big Four 29 53.7 53.7 100.0

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Opini Auditor

Cumulative

Percent

Valid Selain Unqualified Opinion 15 27.8 27.8 27.8

Unqualified Opinion 39 72.2 72.2 100.0

Total 54 100.0 100.0

Laba Rugi

Cumulative

Percent

Valid Perusahaan Mengalami

Kerugian

22 40.7 40.7 40.7

Perusahaan Mengalami Laba 32 59.3 59.3 100.0

Total 54 100.0 100.0

Jenis Industri

Cumulative

Percent

Valid Perusahaan Sektor Industri

Barang Konsumsi

33 61.1 61.1 61.1

Perusahaan Sektor Industri

Dasar dan Kimia

21 38.9 38.9 100.0

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Correlation Matrix

Constant X1 X2 X3 X4 X5 X6

Step 1 Constant 1.000 -.982 -.317 .238 -.141 .000 .206

X1 -.982 1.000 .319 -.334 .036 .000 -.260

X2 -.317 .319 1.000 .091 -.196 .000 -.600

X3 .238 -.334 .091 1.000 .033 .000 -.205

X4 -.141 .036 -.196 .033 1.000 .000 .003

X5 .000 .000 .000 .000 .000 1.000 .000

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Hosmer and Lemeshow Test

Step Chi-square df Sig.

1 3.680 8 .885

Model Summary

Step -2 Log likelihood

Cox & Snell R

Square

Nagelkerke R

Square

1 34.159a .519 .697

a. Estimation terminated at iteration number 20 because maximum

iterations has been reached. Final solution cannot be found.

Omnibus Tests of Model Coefficients

Chi-square df Sig.

Step 1 Step 39.512 6 .000

Block 39.512 6 .000

Model 39.512 6 .000

Variables in the Equation

B S.E. Wald df Sig. Exp(B)

Step 1a X1 -.058 .189 .095 1 .758 .943

X2 -1.484 1.166 1.619 1 .203 .227

X3 -.269 .978 .076 1 .783 .764

X4 -.143 .910 .025 1 .875 .867

X5 22.930 8078.753 .000 1 .998 9.082E9

X6 9.013 4.591 3.853 1 .049 8209.259

Constant .274 5.090 .003 1 .957 1.316

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