Lampiran i
Daftar Sampel dan Populasi Penelitian – Bursa Efek Indonesia
No Kode
Perusahaan
Kriteria Sampel
ke-
1 2 3 4 5 6
1 AKKU √ √ √ X X
2 AKPI √ √ √ X
3 ALDO √ √ √ √ √ √ 1
4 ALKA √ √ √ X X
5 ALMI √ √ √ X
6 AMFG √ √ √ X
7 APLI √ √ √ √ √ √ 2
8 ARNA √ √ √ √ √ √ 3
9 BAJA √ √ √ X X
10 BRNA √ √ √ X X
11 BRPT √ √ √ X X
12 BTON √ √ √ √ √ √ 4
13 BUDI √ √ √ X
14 CPIN √ √ √ √ √ √ 5
15 CTBN √ √ √ √ √ √ 6
16 DAJK √ √ √ X
17 DPNS √ √ √ X X
18 EKAD √ √ √ √ √ √ 7
19 ETWA √ √ √ √ √ √ 8
20 FASW √ √ √ X X
21 FPNI √ √ √ X X
22 GDST √ √ √ X
23 IGAR √ √ √ √ √ √ 9
24 IKAI √ √ √ X X
25 IMPC √ √ √ X
26 INAI √ √ √ X
27 INCI √ √ √ X X
28 INKP √ √ √ √ √ √ 10
29 INRU √ √ √ X X
30 INTP √ √ √ √ √ √ 11
31 IPOL √ √ √ √ √ √ 12
32 ISSP √ √ √ X
33 JKSW √ √ √ X X
34 JPFA √ √ √ √ √ √ 13
35 JPRS √ √ √ √ √ √ 14
37 KIAS √ √ √ X X
38 KRAS √ √ √ X X
39 LION √ √ √ X
40 LMSH √ √ √ X
41 MAIN √ √ √ √ √ √ 15
42 MLIA √ √ √ X X
43 NIKL √ √ √ X X
44 PICO √ √ √ √ √ √ 16
45 SIAP √ √ √ X X
46 SIMA √ √ √ X X
47 SIPD √ √ √ √ √ √ 17
48 SMBR √ √ √ X
49 SMCB √ √ √ √ √ √ 18
50 SMGR √ √ √ X X
51 SOBI √ √ √ X
52 SPMA √ √ √ X X
53 SRSN √ √ √ √ √ √ 19
54 SULI √ √ √ X X
55 TBMS √ √ √ X
56 TIRT √ √ √ X X
57 TKIM √ √ √ √ √ √ 20
58 TOTO √ √ √ √ √ √ 21
59 TPFA √ √ √ X
60 TPIA √ √ √ X X
61 TRST √ √ √ √ √ √ 22
62 UNIC √ √ √ √ √ √ 23
63 WTON √ √ √ X
64 YPAS √ √ √ X
65 ADMG √ √ √ X
66 ARGO √ √ √ X
67 ASII √ √ √ X
68 AUTO √ √ √ X
69 BATA √ √ √ √ √ √ 24
70 BIMA √ √ √ X
71 BRAM √ √ √ √ √ √ 25
72 CJTL √ √ √ X
73 CNTX √ √ √ X
74 ERTX √ √ √ √ √ √ 26
75 ESTI √ √ √ X
76 GDYR √ √ √ X
77 HDTX √ √ √ X
78 IKBI √ √ X √ √ √
80 INDR √ √ √ X
81 INDS √ √ √ X
82 JECC √ √ √ √ √ √ 28
83 KBLI √ √ √ √ √ √ 29
84 KBLM √ √ √ √ √ √ 30
85 KRAH √ √ √ X
86 LPIN √ √ √ √ √ √ 31
87 MASA √ √ √ X
88 MYTX √ √ √ X
89 NIPS √ √ √ X
90 PBRX √ √ √ X
91 POLY √ √ √ X
92 PRAS √ √ √ √ √ √ 32
93 PTSN √ √ √ X
94 RICY √ √ √ X
95 SCCO √ √ √ X
96 SMSM √ √ √ √ √ √ 33
97 SRIL √ √ √ X
98 SSTM √ √ √ X
99 STAR √ √ √ X
100 TFCO √ √ √ X
101 TRIS √ √ √ X
102 UNIT √ √ √ X
103 UNTX √ √ √ X
Lampiran ii
Daftar Sampel dan Populasi Penelitian – Bursa Malaysia
No Nama Perusahaan Kriteria Sampel Sampel
ke-
1 2 3 4 5 6
1 Ablegroup Berhad √ √ √ √ √ X
2 Abm Fujiya Berhad √ √ X
3 Abric Berhad √ √ √ √ √ √ 1
4 Advanced Packaging Technology (M)
Bhd √ √ √ √ √ √ 2
5 Adventa Berhad √ √ X
6 Ae Multi Holdings Berhad √ √ √ √ √ X 7 Aluminium Company Of Malaysia
Berhad √ √ X
8 Amalgamated Industrial Steel Berhad √ √ √ √ √ X
9 Ancom Berhad √ √
10 Ann Joo Resources Berhad √ √ √ √ √ X 11 Apb Resources Berhad √ √ X
12 Astino Berhad √ √ X
13 Astral Supreme Berhad √ √ √ √ √ X
14 Aturmaju Resources Berhad √ √ √ √ √ X 15 Autoair Holdings Berhad √ √ X 16 B.I.G. Industries Berhad √ √ √ √ √ X 17 Boilermech Holdings Berhad √ √ X 18 Box-Pak (Malaysia) Berhad √ √ √ √ √ √ 3 19 Bright Packaging Industry Berhad √ √ X 20 Bsl Corporation Berhad √ √ X
21 Btm Resources Berhad √ √ √ √ √ X
22 Cahya Mata Sarawak Berhad √ √ √ √ √ √ 4
23 Can-One Berhad √ √ √ √ √ √ 5
24 Cb Industrial Product Holding Berhad √ √ √ √ √ √ 6 25 Central Industrial Corporation Berhad √ √ √ √ √ X
26 Century Bond Bhd √ √ X
27 Chemical Company Of Malaysia
Berhad √ √ √ √ √ √ 7
28 Chin Well Holdings Berhad √ √ X 29 China Automobile Parts Holdings
Limited √ √ X
30 Choo Bee Metal Industries Bhd √ √ √ √ √ √ 8
31 Cme Group Berhad √ √ √ √ √ √ 9
32 Cn Asia Corporation Bhd √ √ √ √ √ X
33 Coastal Contracts Bhd √ √ √ √ √ √ 10
35 Computer Forms (Malaysia) Berhad √ √ X 36 Concrete Engineering Products Berhad √ √ X 37 Csc Steel Holdings Berhad √ √ √ √ √ √ 11 38 Cyl Corporation Berhad √ √ X
39 Cymao Holdings Berhad √ √ √ √ √ X
40 Delloyd Ventures Berhad √ √ X 41 Denko Industrial Corporation Berhad √ √ X 42 D'nonce Technology Bhd √ √ X 43 Dolomite Corporation Berhad √ √ √ √ √ √ 12 44 Dominant Enterprise Berhad √ √ X
45 Drb-Hicom Berhad √ √ X
46 Dufu Technology Corp. Berhad √ √ √ √ √ X 47 Eg Industries Berhad √ √ X 48 Eksons Corporation Berhad √ √ X 49 Eonmetall Group Berhad √ √ √ √ √ √ 13
50 Ep Manufacturing Bhd √ √ √ √ √ √ 14
51 Ewein Berhad √ √ √ √ √ √ 15
52 Facb Industries Incorporated Berhad √ √ X
53 Favelle Favco Berhad √ √ √ √ √ √ 16
54 Fibon Berhad √ √ X
55 Fima Corporation Berhad √ √ X 56 Furniweb Industrial Products Berhad √ √ √ √ √ √ 17 57 Ge-Shen Corporation Berhad √ √ √ √ X 58 Globaltec Formation Berhad √ √ X
59 Goh Ban Huat Berhad √ √ √ √ √ X
60 Golden Pharos Berhad √ √ √ √ √ X
61 Golsta Synergy Berhad √ √ √ √ √ X
62 Goodway Integrated Industries Berhad √ √ √ √ √ √ 18
63 Gpa Holdings Berhad √ √ X
64 Gsb Group Berhad √ √ X
65 Gw Plastics Holdings Berhad √ √ √ √ √ √ 19 66 Halex Holdings Berhad √ √ X 67 Hartalega Holdings Berhad √ √ X 68 Harvest Court Industries Bhd √ √ √ √ √ X
69 Heveaboard Berhad √ √ √ √ √ √ 20
70 Hibiscus Petroleum Berhad √ √ X 71 Hibiscus Petroleum Berhad √ √ X
72 Hil Industries Berhad √ √ √ √ √ X
73 Hock Heng Stone Industries Bhd √ √ √ √ √ √ 21 74 Ingress Corporation Berhad √ √ X 75 Integrated Rubber Corporation Berhad √ √ X 76 Ire-Tex Corporation Berhad √ √ √ √ √ √ 22
78 Jasa Kita Berhad √ √ X
116 Multi-Code Electronics Industries (M)
Bhd √ √ X
121 Octagon Consolidated Berhad √ √ X
135 Sam Engineering & Equipment (M)
Berhad √ √ X
136 Sanbumi Holdings Berhad √ √ X 137 Sapura Industrial Berhad √ √ X
138 Sarawak Cable Berhad √ √ √ √ √ √ 42
139 Sarawak Consolidated Industries
Berhad √ √ √ √ √ X
140 Scomi Engineering Bhd √ √
141 Seacera Group Berhad √ √ √ √ √ X
142 Sealink International Berhad √ √ √ √ √ X 143 Seremban Engineering Berhad √ √ √ √ √ √ 43 144 Shell Refining Company (Federation
Of Malaya) Berhad √ √ √ √ X 152 Success Transformer Corporation
Berhad √ √ √ √ √ √ 46
153 Super Enterprise Holdings Berhad √ √ X 154 Superlon Holdings Berhad √ √ X 155 Supermax Corporation Berhad √ √ √ √ √ √ 47 156 Supportive International Holdings
Berhad √ √ X
160 Tatt Giap Group Berhad √ √ √ √ √ X 161 Teck Guan Perdana Berhad √ √ X
162 Tecnic Group Berhad √ √ √ √ √ √ 48
163 Tekala Corporation Berhad √ √ X 164 Thong Guan Industries Berhad √ √ √ √ √ √ 49 165 Three-A Resources Berhad √ √ √ √ √ √ 50 166 Tien Wah Press Holdings Berhad √ √ √ √ √ √ 51
167 Timberwell Berhad √ √ √ √ √ X
168 Tong Herr Resources Berhad √ √ √ √ √ √ 52 169 Top Glove Corporation Bhd √ √ X 170 Toyo Ink Group Berhad √ √ X
171 Turiya Berhad √ √ X
172 Ums-Neiken Group Berhad √ √ √ √ √ √ 53
173 United Bintang Berhad √ √ √ √ √ X
174 United U-Li Corporation Berhad √ √ √ √ √ √ 54 175 V.S. Industry Berhad √ √ X
176 Vti Vintage Berhad √ √ √ √ √ X
177 Wah Seong Corporation Berhad √ √ √ √ √ √ 55 178 Watta Holding Berhad √ √ X
179 Weida (M) Bhd √ √ X
180 White Horse Berhad √ √ √ √ √ √ 56
181 Wong Engineering Corporation Berhad √ √ X 182 Woodlandor Holdings Bhd √ √ √ √ √ X
183 Wtk Holdings Berhad √ √ √ √ √ √ 57
184 Wz Steel Berhad √ √ X
185 Ya Horng Electronic (M) Bhd √ √ X
186 Ykgi Holdings Berhad √ √ √ √ √ X
Data Audit Fees dan LNAudit Fees – Sampel Indonesia Tahun 2011-2013
No
Kode Perusahaan
2011 2012 2013
Lampiran iv Data ARL, RISK, KOMPLAU, KAP – Sampel Indonesia Tahun 2011-2013
No
Kode Perusahaan
Audit Report Lag
Data Total Assets (Rp) – Sampel Indonesia Tahun 2011-2013
No
Kode Perusahaan
Total Assets (Rp)
2011 2012 2013
Lampiran vi
Data LNTA, IFRS, IFRS_Score – Sampel Indonesia Tahun 2011-2013
No
Kode Perusahaan
LNTA IFRS IFRS_Score
2011 2012 2013 2011 2012 2013 2011 2012 2013
1 ALDO 25,826 25,943 26,432 0 1 1 1 1 1
2 APLI 26,532 26,534 26,439 0 1 1 1 3 1
3 ARNA 27,447 27,566 27,758 0 1 1 3 3 2
4 BTON 25,500 25,701 25,895 0 1 1 1 1 1
5 CPIN 29,811 30,145 30,386 0 1 1 8 6 5
6 CTBN 28,434 28,585 28,844 0 1 1 4 4 4
7 EKAD 26,194 26,336 26,563 0 1 1 2 2 2
8 ETWA 27,154 27,591 27,887 0 1 1 4 4 4
9 IGAR 26,597 26,467 26,475 0 1 1 1 2 2
10 INKP 31,679 31,794 32,052 0 1 1 5 6 5
11 INTP 30,530 30,756 30,912 0 1 1 5 7 6
12 IPOL 28,594 28,637 28,856 0 1 1 5 5 5
13 JPFA 29,743 30,025 30,334 0 1 1 7 6 6
14 JPRS 26,805 26,711 26,654 0 1 1 2 1 1
15 MAIN 27,915 28,219 28,426 0 1 1 3 3 3
16 PICO 27,054 27,111 27,155 0 1 1 2 2 2
17 SIPD 28,602 28,824 28,780 0 1 1 6 6 6
18 SMCB 30,024 30,130 30,332 0 1 1 6 7 6
19 SRSN 26,613 26,720 26,765 0 1 1 2 3 3
20 TKIM 30,814 30,887 31,096 0 1 1 6 6 6
21 TOTO 27,923 28,051 28,188 0 1 1 4 3 3
22 TRST 28,388 28,414 28,813 0 1 1 4 5 4
23 UNIC 28,565 28,507 28,826 0 1 1 6 6 5
24 BATA 26,971 27,076 27,246 0 1 1 2 2 2
25 BRAM 28,138 28,430 28,707 0 1 1 7 5 6
26 ERTX 25,870 26,795 27,049 0 1 1 2 3 2
27 IMAS 30,189 30,498 30,736 0 1 1 9 9 7
28 JECC 27,164 27,287 27,846 0 1 1 2 4 3
29 KBLI 27,711 27,781 27,921 0 1 1 3 3 3
30 KBLM 27,189 27,307 27,207 0 1 1 3 2 2
31 LPIN 25,782 25,872 26,003 0 1 1 2 1 1
32 PRAS 26,901 27,082 27,402 0 1 1 2 2 2
33 SMSM 27,759 27,997 28,162 0 1 1 5 5 5
Hasil Output SPSS – Sampel Indonesia
a. Dependent Variable: LNFEE
b. All requested variables entered.
Model Summaryb
a. Predictors: (Constant), IFRS_Score, ARL, IFRS, RISK, KAP, KOMPLAU, LNTA
ANOVAa
Model Sum of Squares df Mean Square F Sig.
1 Regression 208,381 7 29,769 66,095 ,000b
Residual 42,337 94 ,450
Total 250,718 101
a. Dependent Variable: LNFEE
b. Predictors: (Constant), IFRS_Score, ARL, IFRS, RISK, KAP, KOMPLAU, LNTA
Coefficientsa
Model
Unstandardized
Coefficients
Standardized
Coefficients
t Sig.
Collinearity
Statistics
B Std. Error Beta Tolerance VIF
1 (Constant) -2,945 2,076 -1,418 ,159
ARL -,006 ,004 -,071 -1,596 ,114 ,909 1,100
RISK ,901 ,347 ,122 2,600 ,011 ,810 1,235
KOMPLAU ,000 ,008 ,004 ,063 ,950 ,576 1,737
KAP ,384 ,164 ,118 2,348 ,021 ,706 1,416
LNTA ,883 ,081 ,881 10,884 ,000 ,274 3,651
IFRS -,094 ,143 -,028 -,658 ,512 ,968 1,033
IFRS_Score -,034 ,067 -,043 -,503 ,616 ,246 4,065
a. Dependent Variable: LNFEE
Residuals Statisticsa
Minimum Maximum Mean Std. Deviation N
Predicted Value 19,27301 25,24727 21,76197 1,436377 102
Std. Predicted Value -1,733 2,426 ,000 1,000 102
Standard Error of Predicted
Value ,111 ,425 ,179 ,059 102
Adjusted Predicted Value 19,27918 25,14816 21,75747 1,445150 102
Residual -1,642555 1,761119 ,000000 ,647438 102
Std. Residual -2,448 2,624 ,000 ,965 102
Stud. Residual -2,505 2,680 ,003 1,006 102
Deleted Residual -1,720381 1,836347 ,004502 ,706724 102
Stud. Deleted Residual -2,579 2,773 ,004 1,016 102
Mahal. Distance 1,760 39,605 6,931 6,538 102
Cook's Distance ,000 ,181 ,012 ,025 102
Centered Leverage Value ,017 ,392 ,069 ,065 102
Runs Test
Unstandardized
Residual
Test Valuea ,04558
Cases < Test Value 51
Cases >= Test Value 51
Total Cases 102
Number of Runs 45
Z -1,393
Asymp. Sig. (2-tailed) ,164
Data Audit Fees (Rp) – Sampel Malaysia periode 2011-2013
No Nama Perusahaan Audit Fees (Rp)
2011 2012 2013
1 Abric Berhad 696.102.288 776.225.074 916.754.258 2
Advanced Packaging
Technology (M) Bhd 98.391.677 88.469.500 104.290.900 3 Box-Pak (Malaysia) Berhad 189.842.188 325.608.835 671.298.175 4 Cahya Mata Sarawak Berhad 1.198.228.500 1.557.695.125 2.346.545.250 5 Can-One Berhad 273.880.800 379.155.000 752.384.350 6
CB Industrial Product
Holding Berhad 573.437.925 786.746.625 1.005.662.250 7
Chemical Company of
Malaysia Berhad 1.828.724.925 2.281.249.250 2.555.127.050 8
Choo Bee Metal Industries
Berhad 574.864.388 423.389.750 499.106.450 9 CME Group Berhad 193.998.900 214.854.500 279.350.625 10 Coastal Contracts Berhad 530.880.843 610.196.259 760.805.840 11 CSC Steel Holdings Berhad 220.816.395 356.721.663 420.515.808 12
Dolomite Corporation
Berhad 542.055.750 540.295.875 852.950.575 13 Eonmetall Group Berhad 356.367.421 396.349.679 487.563.682 14 EP Manufacturing Berhad 1.021.347.150 1.159.582.375 1.277.563.525 15 Ewein Berhad 288.202.484 328.348.230 413.513.419 16 Favelle Favco Berhad 1.757.401.800 1.677.760.875 2.052.295.925 17
Furniweb Industrial Products
Berhad 445.056.300 477.103.375 603.397.350 18
Goodway Integrated
Industries Berhad 522.085.275 710.508.033 835.586.140 19
GW Plastics Holdings
Berhad 285.292.500 334.920.250 134.088.300 20 HeveaBoard Berhad 225.381.075 284.366.250 335.220.750 21
Hock Heng Stone Industries
Berhad 196.640.709 249.610.375 288.662.313 22 Ire-Tex Corporation Berhad 200.674.745 217.382.200 249.601.646 23 Johore Tin Berhad 219.675.225 363.356.875 439.511.650 24
K. Seng Seng Corporation
Berhad 285.292.500 338.079.875 445.098.663 25 Karyon Industries Berhad 138.366.863 169.039.938 260.727.250 26
Kian Joo Can Factory
27
Kossan Rubber Industries
Berhad 666.157.988 802.544.750 1.039.184.325 28 Lafarge Malaysia 2.062.664.775 2.290.728.125 2.733.911.450 29
Lysaght Galvanized Steel
Berhad 305.262.975 181.315.081 237.064.390 30
Malaysia Steel Works (KL)
Berhad 231.086.925 255.929.625 283.075.300 31 Master-Pack Group Berhad 216.822.300 259.089.250 316.597.375 32 Mentiga Corporation Berhad 253.910.325 281.206.625 331.496.075 33 Mercury Industries Berhad 233.083.973 268.726.106 327.771.400 34 Minho (M) Berhad 445.056.300 505.540.000 603.397.350 35 Muar Ban Lee Group Berhad 144.072.713 194.316.938 238.379.200 36 Muda Holdings Berhad 1.045.189.044 1.304.925.125 1.467.521.950 37 Ornapaper Berhad 379.439.025 423.389.750 554.976.575 38 PMB Technology Berhad 462.173.850 505.540.000 722.586.950 39 Premier Nalfin Berhad 22.823.400 25.277.000 55.870.125 40 Press Metal Berhad 1.757.401.800 3.551.418.500 4.436.087.925 41 Prestar Resources Berhad 470.732.625 546.615.125 685.340.200 42 Sarawak Cable Berhad 228.234.000 426.549.375 573.599.950 43
Seremban Engineering
Berhad 145.213.883 164.287.862 217.893.488 44 SLP Resources Berhad 134.087.475 214.854.500 275.625.950 45 SMIS Corporation Berhad 482.144.325 458.145.625 573.599.950 46
Success Transformer
Corporation Berhad 558.294.599 793.918.974 965.197.381 47
Supermax Corporation
Berhad 411.962.370 466.992.575 591.478.390 48 Tecnic Group Berhad 310.968.825 350.718.375 432.062.300 49
Thong Guan Industries
Berhad 386.813.836 439.187.875 584.773.975 50 Three-A Resources Berhad 242.498.625 361.777.063 372.467.500 51
Tien Wah Press Holdings
Berhad 1.021.347.150 1.165.901.625 1.575.537.525 52 Tong Herr Resources Berhad 239.571.524 252.770.000 376.192.175 53 UMS-Neiken Group Berhad 279.586.650 322.281.750 335.220.750 54
United U-LI Corporation
Berhad 220.245.810 267.304.275 335.220.750 55
Wah Seong Corporation
Data Total Assets (Rp) – Sampel Malaysia periode 2011-2013
No Nama Perusahaan Total Assets (Rp)
2011 2012 2013
1 Abric Berhad 277.230.447.772 327.574.981.293 379.481.722.292 2
Advanced Packaging
Technology (M) Bhd 102.469.257.544 113.257.393.210 137.294.343.804 3
Box-Pak (Malaysia)
Berhad 561.376.956.329 665.344.944.475 1.100.081.066.523 4
Cahya Mata Sarawak
Berhad 5.989.131.187.875 6.762.355.810.000 9.028.209.935.100 5 Can-One Berhad 1.602.188.415.375 3.131.412.708.375 3.919.158.905.125 6
CB Industrial Product
Holding Berhad 1.854.053.193.150 2.108.465.156.875 2.660.185.233.050 7
Chemical Company
of Malaysia Berhad 5.692.261.518.225 6.484.125.551.750 6.905.186.156.525 8
Choo Bee Metal
Industries Berhad 1.273.695.681.150 1.376.654.931.750 1.797.669.692.650 9 CME Group Berhad 170.245.446.450 170.983.106.875 258.816.491.725 10
Coastal Contracts
Berhad 3.228.922.530.161 3.667.525.865.481 5.771.362.901.608 11
CSC Steel Holdings
Berhad 2.414.384.760.730 2.678.029.080.598 3.126.778.190.445 12
Dolomite
Corporation Berhad 963.478.419.300 1.371.931.292.375 1.790.469.895.875 13
Eonmetall Group
Berhad 640.970.445.581 770.977.675.977 794.733.647.747 14
EP Manufacturing
Berhad 1.561.848.055.875 1.959.684.734.875 2.438.153.631.625 15 Ewein Berhad 326.671.889.079 457.732.668.332 535.393.354.977 16 Favelle Favco Berhad 1.941.595.196.775 2.851.574.201.000 3.557.094.422.400 17
Furniweb Industrial
Products Berhad 282.199.929.300 298.281.238.500 361.554.202.250 18
Goodway Integrated
Industries Berhad 706.078.967.025 790.901.996.340 1.009.732.004.965 19
GW Plastics
Holdings Berhad 832.185.079.075 913.380.214.816 563.829.538.976 20 HeveaBoard Berhad 1.208.975.468.475 1.299.869.725.000 1.573.507.577.125 21
Hock Heng Stone
Industries Berhad 919.903.727.257 338.471.829.641 409.196.855.396 22
Ire-Tex Corporation
23 Johore Tin Berhad 549.406.559.467 690.355.085.707 861.117.736.917 24
K. Seng Seng
Corporation Berhad 255.087.707.177 305.314.405.769 446.408.932.396 25
Karyon Industries
Berhad 197.589.773.992 273.692.502.773 340.955.900.274 26
Kian Joo Can Factory
Berhad 3.774.368.422.350 4.294.476.990.125 5.691.940.319.425 27
Kossan Rubber
Industries Berhad 2.317.850.143.506 3.127.829.693.625 4.119.557.594.150 28 Lafarge Malaysia 11.557.413.144.375 12.630.619.895.250 15.074.117.293.800 29
Lysaght Galvanized
Steel Berhad 670.416.266.208 355.375.210.424 460.580.411.950 30
Malaysia Steel
Works (KL) Berhad 2.535.394.447.500 2.938.151.085.625 3.776.965.712.325 31
Master-Pack Group
Berhad 226.442.363.100 248.052.679.875 292.543.423.850 32
Mentiga Corporation
Berhad 299.415.882.389 359.090.360.691 480.108.950.020 33
Mercury Industries
Berhad 160.426.582.977 185.734.830.427 233.548.482.759 34 Minho (M) Berhad 1.337.976.178.200 1.456.685.073.375 1.712.020.791.025 35
Muar Ban Lee Group
Berhad 242.176.341.474 310.840.204.420 362.106.996.165 36
Muda Holdings
Berhad 3.583.458.914.892 3.938.418.848.875 5.559.800.024.450 37 Ornapaper Berhad 550.956.876.000 656.197.239.250 816.098.640.550 38
PMB Technology
Berhad 830.355.232.950 900.338.303.375 1.238.078.245.325 39
Premier Nalfin
Berhad 329.364.485.400 367.296.927.375 430.550.081.950 40 Press Metal Berhad 10.398.295.393.200 15.120.379.118.250 18.894.374.903.650 41
Prestar Resources
Berhad 1.457.579.352.975 1.731.736.748.875 2.080.379.974.500 42
Sarawak Cable
Berhad 783.293.382.150 1.014.691.451.375 1.388.797.219.200 43
Seremban
Engineering Berhad 330.630.105.694 397.176.218.192 513.824.615.003 44
SLP Resources
Berhad 287.908.552.343 355.550.130.423 437.756.787.997 45
SMIS Corporation
Berhad 286.042.819.275 347.366.012.875 429.291.141.800 46
Success Transformer
Corporation Berhad 896.811.447.634 1.155.817.302.658 1.561.667.971.326 47
Supermax
49
Thong Guan
Industries Berhad 1.051.294.121.138 1.245.001.585.664 1.666.918.701.450 50
Three-A Resources
Berhad 813.596.207.182 994.169.895.535 1.090.506.621.825 51
Tien Wah Press
Holdings Berhad 1.334.906.430.900 1.439.847.431.750 1.675.932.414.950 52
Tong Herr Resources
Berhad 1.566.473.112.327 1.726.779.297.250 2.118.691.981.550 53
UMS-Neiken Group
Berhad 209.242.078.275 227.587.788.750 329.618.838.800 54
United U-LI
Corporation Berhad 569.166.713.983 679.096.213.846 844.087.796.505 55
Wah Seong
Corporation Berhad 6.549.240.247.275 6.873.315.520.750 9.308.618.367.800 56 White Horse Berhad 2.579.355.168.825 2.904.295.703.750 4.325.241.597.000 57
WTK Holdings
Lampiran x
Data LNTA dan AUFEE – Sampel Malaysia periode 2011-2013
No Nama Perusahaan LNFEE LNTA
Choo Bee Metal Industries
Berhad 20,401 19,864 20,028 27,873 27,951 28,218 9 CME Group Berhad 19,083 19,185 19,448 25,861 25,865 26,279 10 Coastal Contracts Berhad 20,090 20,229 20,450 28,803 28,931 29,384 11 CSC Steel Holdings Berhad 19,213 19,692 19,857 28,512 28,616 28,771
Industries Berhad 20,073 20,381 20,544 27,283 27,396 27,641 19
GW Plastics Holdings
Berhad 19,469 19,629 18,714 27,447 27,540 27,058 20 HeveaBoard Berhad 19,233 19,466 19,630 27,821 27,893 28,084 21
Hock Heng Stone Industries
Berhad 19,097 19,335 19,481 27,548 26,548 26,737 22 Ire-Tex Corporation Berhad 19,117 19,197 19,335 26,323 26,435 26,573 23 Johore Tin Berhad 19,208 19,711 19,901 27,032 27,260 27,481 24
K. Seng Seng Corporation
Berhad 19,469 19,639 19,914 26,265 26,445 26,755 25 Karyon Industries Berhad 18,745 18,946 19,379 26,009 26,335 26,555 26
Kian Joo Can Factory
27 Berhad 20,317 20,503 20,762 28,472 28,771 29,047
Malaysia Steel Works (KL)
Berhad 19,258 19,360 19,461 28,561 28,709 28,960 31 Master-Pack Group Berhad 19,195 19,373 19,573 26,146 26,237 26,402 32 Mentiga Corporation Berhad 19,352 19,455 19,619 26,425 26,607 26,897 33 Mercury Industries Berhad 19,267 19,409 19,608 25,801 25,948 26,177 34 Minho (M) Berhad 19,914 20,041 20,218 27,922 28,007 28,169 41 Prestar Resources Berhad 19,970 20,119 20,345 28,008 28,180 28,364 42 Sarawak Cable Berhad 19,246 19,871 20,167 27,387 27,646 27,959
Corporation Berhad 20,140 20,492 20,688 27,522 27,776 28,077 47
Tien Wah Press Holdings
Lampiran xi
Data ARL, KAP, dan KOMPLAU – Sampel Malaysia periode 2011-2013
24
Kian Joo Can Factory
Berhad 60 92 63 1 1 1 20 19 20
Muar Ban Lee Group
50
Three-A Resources
Berhad 76 113 98 1 1 0 2 2 2
51
Tien Wah Press
Holdings Berhad 83 84 114 1 1 1 7 7 7
52
Tong Herr Resources
Berhad 110 105 106 0 0 0 6 6 6
53
UMS-Neiken Group
Berhad 117 115 111 0 0 0 7 8 8
54
United U-LI
Corporation Berhad 110 108 113 0 0 0 7 7 7 55
Wah Seong Corporation
Berhad 114 113 115 1 1 1 79 79 81
56 White Horse Berhad 93 94 111 0 1 1 9 9 9
Data RISK, IFRS, dan IFRS Score – Sampel Malaysia periode 2011-2013
No Nama Perusahaan RISK IFRS IFRS_Score
23 Johore Tin Berhad 0,45 0,29 0,27 0 1 1 6 6 6
Kian Joo Can Factory
Berhad 0,26 0,24 0,28 0 1 1 8 8 9
Muar Ban Lee Group
50 Berhad 0,3 0,32 0,25 0 1 1 5 5 4 51
Tien Wah Press
Holdings Berhad 0,4 0,37 0,33 0 1 1 8 8 6
52
Tong Herr Resources
Berhad 0,39 0,29 0,29 0 1 1 5 5 6
53
UMS-Neiken Group
Berhad 0,25 0,18 0,28 0 1 1 2 2 2
54
United U-LI
Corporation Berhad 0,17 0,16 0,16 0 1 1 4 4 5 55
Wah Seong
Lampiran xiii
Hasil Output SPSS – Sampel Malaysia (Data tidak Normal)
Descriptive Statistics
N Minimum Maximum Mean Std. Deviation
LNFEE 171 16,943 22,988 19,99899 ,940127
ARL 171 49,0 121,0 107,316 14,4363
RISK 171 ,004 ,931 ,35942 ,167574
KOMPLAU 171 ,0 81,0 12,170 12,8301
KAP 171 ,0 1,0 ,497 ,5015
LNTA 171 25,353 30,570 27,70325 1,171073
IFRS 171 ,0 1,0 ,667 ,4728
IFRS_Score 171 1,0 11,0 5,275 2,3888
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N 171
Normal Parametersa,b Mean ,0000000
Std. Deviation ,43945032
Most Extreme Differences Absolute ,084
Positive ,061
Negative -,084
Test Statistic ,084
Asymp. Sig. (2-tailed) ,005c
a. Test distribution is Normal.
b. Calculated from data.
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N 161
Normal Parametersa,b Mean ,0000000
Std. Deviation ,31715475
Most Extreme Differences Absolute ,060
Positive ,060
Negative -,039
Test Statistic ,060
Asymp. Sig. (2-tailed) ,200c,d
a. Test distribution is Normal.
b. Calculated from data.
c. Lilliefors Significance Correction.
Variables Entered/Removed
a. Dependent Variable: LNFEE
b. All requested variables entered.
Model Summaryb
a. Predictors: (Constant), IFRS_Score, IFRS, RISK, KAP, ARL, KOMPLAU, LNTA
b. Dependent Variable: LNFEE
ANOVAa
Model Sum of Squares df Mean Square F Sig.
1 Regression 104,024 7 14,861 141,274 ,000b
Residual 16,094 153 ,105
Total 120,118 160
a. Dependent Variable: LNFEE
b. Predictors: (Constant), IFRS_Score, IFRS, RISK, KAP, ARL, KOMPLAU, LNTA
KOMPLAU ,032 ,003 ,481 12,460 ,000 ,588 1,702
KAP ,208 ,055 ,121 3,779 ,000 ,861 1,161
LNTA ,129 ,046 ,177 2,809 ,006 ,222 4,513
IFRS ,137 ,057 ,074 2,414 ,017 ,923 1,084
IFRS_Score ,113 ,023 ,311 4,963 ,000 ,223 4,492
a. Dependent Variable: LNFEE
Residuals Statisticsa
Minimum Maximum Mean Std. Deviation N
Predicted Value 18,57289 23,24421 20,02090 ,806318 161
Std. Predicted Value -1,796 3,998 ,000 1,000 161
Standard Error of Predicted
Value ,043 ,146 ,070 ,018 161
Adjusted Predicted Value 18,58116 23,30881 20,02251 ,808655 161
Residual -,734093 ,759201 ,000000 ,317155 161
Std. Residual -2,263 2,341 ,000 ,978 161
Stud. Residual -2,351 2,392 -,002 1,005 161
Deleted Residual -,792272 ,792881 -,001608 ,335306 161
Stud. Deleted Residual -2,387 2,430 -,001 1,010 161
Mahal. Distance 1,808 31,543 6,957 4,746 161
Cook's Distance ,000 ,067 ,007 ,011 161
Centered Leverage Value ,011 ,197 ,043 ,030 161
Hasil Output SPSS – uji t Independen
Variances t-test for Equality of Means
Independent Samples Test
Levene's Test for Equality of
Variances t-test for Equality of Means
