Analisis Pengaruh Koneksi Politik, Karakteristik Dewan Komisaris, Karakteristik Komite Audit, Karakteristik Perusahaan dan Karakteristik Auditor Terhadap Audit Fee Diajukan untuk memenuhi syarat guna mencapai gelar Sarjana Akuntansi di Fakultas Ekonom

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adhi10 598.000.000 20,2091 1 40% 5 17 75% 19 4.927.696.202.275 29,2259 4 0 admg10 400.000.000 19,8070 1 40% 5 16 67% 4 3.766.135.060.000 28,9571 3 1 arna10 700.000.000 20,3666 1 100% 3 12 100% 12 873.154.085.922 27,4954 3 0 bbri10 4.385.000.000 22,2015 1 67% 6 27 43% 15 404.285.602.000.000 33,6331 1 1 bbtn10 1.235.000.000 20,9343 1 60% 5 22 100% 12 68.385.539.000.000 31,8562 0 1 bmri10 11.495.000.000 23,1652 1 57% 7 17 60% 34 449.774.551.000.000 33,7398 9 1 btel10 190.000.000 19,0625 0 40% 5 6 67% 41 12.352.891.387.578 30,1449 3 0 elsa10 1.730.000.000 21,2714 1 40% 5 12 40% 41 3.678.566.000.000 28,9335 6 1 elty10 1.816.500.000 21,3202 0 33% 6 5 100% 9 17.064.195.774.257 30,4680 39 0 epmt10 525.000.000 20,0789 0 33% 3 4 33% 4 3.254.770.280.292 28,8111 5 1 giaa10 2.500.000.000 21,6396 1 20% 5 10 50% 34 13.666.017.921.179 30,2459 16 1 klbf10 2.600.000.000 21,6788 1 33% 6 4 33% 4 7.032.497.000.000 29,5816 20 1 pgas10 2.235.000.000 21,5275 1 40% 5 29 80% 20 32.087.430.994.073 31,0995 4 1 ptba10 1.424.555.000 21,0771 1 40% 5 21 67% 37 8.722.699.000.000 29,7969 7 1 ptpp10 385.000.000 19,7688 1 33% 3 26 33% 26 5.444.073.899.824 29,3255 0 0 tins10 1.600.000.000 21,1933 1 50% 6 15 20% 37 5.881.108.000.000 29,4028 13 1

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totl10 350.000.000 19,6734 1 33% 6 5 100% 24 1.589.349.600.405 28,0943 4 0 unsp10 3.064.023.000 21,8430 1 60% 5 13 50% 4 18.502.257.139.000 30,5489 38 0 adhi11 671.000.000 20,3243 1 67% 3 19 67% 14 6.112.953.591.126 29,4414 4 0 admg11 450.000.000 19,9248 1 40% 5 4 67% 4 5.247.203.768.000 29,2887 3 1 antm11 1.320.000.000 21,0009 1 67% 6 26 29% 13 15.201.235.077.000 30,3524 14 1 bbri11 5.650.000.000 22,4549 1 57% 7 26 33% 16 469.899.284.000.000 33,7835 3 1 bmri11 11.800.000.000 23,1914 1 57% 7 17 20% 30 551.891.704.000.000 33,9444 10 1 btel11 220.000.000 19,2091 0 40% 5 7 67% 13 12.213.109.168.767 30,1335 6 0 elsa11 1.923.000.000 21,3772 1 40% 5 23 83% 43 4.389.950.000.000 29,1103 6 1 elty11 2.577.000.000 21,6699 0 67% 5 4 100% 10 17.707.949.598.417 30,5050 42 0 giaa11 2.886.000.000 21,7831 1 40% 5 25 25% 35 18.009.967.083.110 30,5219 17 1 jawa11 755.000.000 20,4422 1 33% 3 5 67% 5 1.942.441.036.781 28,2950 12 0 jsmr11 965.000.000 20,6876 1 33% 6 34 33% 38 21.432.133.718.000 30,6959 11 0 klbf11 2.531.000.000 21,6519 1 33% 6 4 33% 3 8.274.554.112.840 29,7442 19 1 nikl11 225.000.000 19,2316 1 33% 6 9 50% 13 921.277.510.000 27,5490 0 1 nisp11 3.940.000.000 22,0944 1 57% 7 8 25% 19 59.834.397.000.000 31,7226 0 1

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pjaa11 690.000.000 20,3522 1 40% 5 11 33% 11 1.737.031.906.784 28,1832 5 0 Pnbn11 2.850.000.000 21,7706 1 50% 4 22 100% 4 124.754.179.000.000 32,4574 4 1 ptba11 1.150.000.000 20,8630 1 33% 6 21 67% 36 11.507.104.000.000 30,0740 7 1 ptpp11 385.000.000 19,7688 1 25% 4 24 33% 24 6.773.346.362.207 29,5440 1 0 ptsn11 280.000.000 19,4503 1 33% 3 4 33% 4 756.919.614.745 27,3525 2 0 smgr11 4.040.000.000 22,1195 1 33% 6 51 33% 13 19.661.602.767.000 30,6097 7 1 tins11 1.800.000.000 21,3111 1 50% 6 17 25% 51 6.569.807.000.000 29,5135 9 1 totl11 330.000.000 19,6146 0 33% 6 9 100% 22 1.897.418.630.991 28,2715 4 0 wika11 533.400.000 20,0948 1 40% 5 24 33% 13 8.322.979.571.000 29,7500 6 0 wskt11 616.000.000 20,2388 1 20% 5 13 33% 4 5.122.502.751.476 29,2647 0 0 alka12 226.987.614 19,2404 1 25% 4 4 67% 4 147.882.362.000 25,7197 2 0 almi12 175.000.000 18,9803 0 40% 5 42 33% 4 1.881.568.513.922 28,2631 0 0 asgr12 634.000.000 20,2676 1 33% 3 4 67% 19 1.239.927.000.000 27,8461 1 1 bbtn12 1.490.000.000 21,1220 1 50% 6 51 75% 16 111.748.593.000.000 32,3473 0 1 bcap12 82.000.000 18,2222 1 33% 3 4 33% 3 3.419.677.499.000 28,8606 5 0 bcic12 500.000.000 20,0301 1 67% 3 13 50% 21 15.240.091.000.000 30,3550 0 0

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beks12 840.000.000 20,5489 1 75% 4 10 67% 9 7.682.938.000.000 29,6700 0 0 bipi12 1.300.000.000 20,9856 1 50% 4 16 50% 19 4.479.157.000.000 29,1305 9 0 bisi12 2.000.000.000 21,4164 0 33% 3 9 33% 4 1.587.603.000.000 28,0932 3 1 bmri12 8.300.000.000 22,8395 1 57% 7 13 33% 46 635.618.708.000.000 34,0856 10 1 bton12 84.000.000 18,2463 0 50% 2 10 100% 5 145.100.528.067 25,7007 0 0 bvic12 375.000.000 19,7424 0 75% 4 22 33% 7 14.352.840.454.000 30,2950 1 0 cfin12 380.000.000 19,7557 0 40% 5 5 100% 12 4.853.634.854.000 29,2107 0 1 cpin12 6.960.000.000 22,6634 1 40% 5 9 40% 36 12.348.627.000.000 30,1446 18 1 ctrp12 1.155.000.000 20,8674 1 40% 5 7 0% 5 5.933.874.601.626 29,4117 7 1 dild12 950.000.000 20,6720 1 33% 6 5 75% 5 6.091.751.240.542 29,4380 32 0 dwsa12 1.162.720.000 20,8740 0 33% 3 4 33% 4 2.074.853.325.402 28,3609 2 0 elty12 2.528.250.000 21,6508 0 33% 6 5 100% 9 15.235.632.983.194 30,3547 43 0 emtk12 340.000.000 19,6445 0 38% 8 5 33% 9 10.046.767.707.000 29,9383 68 1 fmii12 85.000.000 18,2582 0 33% 3 5 33% 5 355.112.249.519 26,5957 2 0 gdst12 80.000.000 18,1975 0 33% 3 8 67% 4 1.163.971.056.842 27,7829 0 0 gema12 290.000.000 19,4854 1 33% 3 12 33% 4 428.881.106.063 26,7844 3 0

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gems12 1.136.800.000 20,8515 1 50% 6 5 33% 4 3.440.326.009.433 28,8666 10 1 gzco 500.000.000 20,0301 0 50% 4 4 67% 4 3.187.521.383.295 28,7903 14 0 inaf12 744.000.000 20,4276 1 50% 4 20 57% 17 1.188.618.790.410 27,8038 1 0 inai12 130.000.000 18,6830 0 40% 5 42 67% 4 612.224.219.835 27,1404 4 0 indf12 3.000.000.000 21,8219 1 38% 8 2 75% 7 59.324.207.000.000 31,7140 66 1 jawa12 765.000.000 20,4554 1 33% 3 5 67% 5 2.240.678.942.227 28,4378 12 0 jsmr12 1.622.500.000 21,2072 1 33% 6 26 33% 57 24.753.551.441.000 30,8400 12 0 kbli12 260.000.000 19,3762 1 40% 5 8 67% 4 1.161.698.219.225 27,7809 0 1 klbf12 2.723.000.000 21,7250 1 33% 6 4 33% 4 9.417.957.180.958 29,8736 20 1 mncn12 400.000.000 19,8070 1 40% 5 4 33% 5 8.960.942.000.000 29,8239 32 1 mrei12 132.000.000 18,6983 0 25% 4 6 67% 6 779.759.863.615 27,3823 0 0 msky12 2.860.000.000 21,7741 1 33% 6 4 50% 1 4.939.425.000.000 29,2283 2 1 mtla12 1.300.000.000 20,9856 0 33% 6 2 67% 3 2.015.753.149.000 28,3320 9 1 myoh12 155.000.000 18,8589 0 33% 3 17 67% 3 1.292.581.025.000 27,8877 4 0 pans12 168.000.000 18,9395 1 33% 6 7 67% 6 1.661.867.662.029 28,1390 2 0 pnbn12 3.100.000.000 21,8547 1 50% 4 25 100% 5 148.792.615.000.000 32,6336 4 1

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pnin12 200.000.000 19,1138 0 50% 4 6 67% 5 13.059.093.000.000 30,2005 6 0 pool12 80.000.000 18,1975 0 33% 3 2 67% 12 143.098.144.840 25,6868 2 0 ptpp12 385.000.000 19,7688 1 33% 6 57 33% 36 8.550.850.524.674 29,7771 1 0 scma12 1.200.000.000 20,9056 1 50% 4 4 67% 18 2.893.172.402.000 28,6934 3 1 sdpc12 100.000.000 18,4207 1 20% 5 5 50% 4 385.609.729.257 26,6781 0 0 sdra12 880.000.000 20,5954 0 67% 3 21 33% 10 7.621.309.000.000 29,6620 0 1 sgro12 2.800.000.000 21,7529 0 50% 4 8 33% 4 4.137.700.386.000 29,0512 29 1 simp12 3.497.595.500 21,9753 0 33% 3 2 33% 6 26.574.461.000.000 30,9110 40 1 smgr12 4.600.000.000 22,2493 1 50% 6 50 50% 41 26.579.083.786.000 30,9111 12 1 smra12 2.000.000.000 21,4164 1 50% 4 4 33% 4 10.876.386.685.000 30,0176 88 1 tins12 1.800.000.000 21,3111 1 50% 6 14 25% 22 6.101.007.000.000 29,4395 9 1 towr12 1.980.000.000 21,4064 1 33% 3 6 67% 4 13.573.560.000.000 30,2391 9 1 wika12 1.038.000.000 20,7606 1 33% 6 18 40% 14 10.945.209.418.000 30,0239 6 0 wskt12 990.000.000 20,7132 1 33% 6 27 75% 8 8.366.244.088.038 29,7552 0 0 ypas12 140.000.000 18,7572 0 33% 3 4 33% 4 349.438.243.276 26,5796 0 0 admf13 679.000.000 20,3361 1 50% 6 4 50% 4 30.994.411.000.000 31,0648 0 1

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akpi13 660.000.000 20,3078 0 33% 6 3 67% 4 2.084.567.189.000 28,3656 1 1 akra13 1.080.000.000 20,8002 1 33% 3 4 33% 16 14.633.141.381.000 30,3143 20 1 aldo13 180.000.000 19,0085 0 33% 3 12 100% 6 301.479.232.221 26,4320 2 0 alka13 161.756.000 18,9016 1 50% 4 4 33% 4 241.912.806.000 26,2118 5 0 almi13 209.000.000 19,1578 0 50% 4 30 33% 4 2.752.078.229.707 28,6434 0 0 arna13 1.000.000.000 20,7233 1 67% 3 12 50% 11 1.135.244.802.060 27,7579 4 0 asgr13 1.333.000.000 21,0107 1 33% 3 4 67% 18 1.451.020.000.000 28,0033 1 1 asri13 1.325.000.000 21,0047 1 40% 5 2 67% 8 14.428.082.567.000 30,3002 14 0 assa13 525.000.000 20,0789 0 33% 3 3 33% 5 2.172.241.158.275 28,4068 3 1 bata13 842.200.000 20,5515 1 40% 5 4 100% 5 680.685.060.000 27,2464 0 1 bbnp13 700.000.000 20,3666 0 50% 4 6 67% 14 9.985.735.803.000 29,9322 0 0 bbri13 5.550.000.000 22,4371 1 38% 8 41 67% 14 626.182.926.000.000 34,0707 3 1 bbtn13 1.650.000.000 21,2240 1 33% 6 57 67% 13 131.169.730.000.000 32,5075 0 1 bcap13 82.000.000 18,2222 1 33% 3 4 33% 4 3.464.992.494.000 28,8737 5 0 bcic13 700.000.000 20,3666 1 67% 3 35 50% 22 14.576.094.000.000 30,3104 0 0 bdmn13 3.880.000.000 22,0791 1 50% 8 6 33% 9 184.237.348.000.000 32,8472 3 1

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beks13 472.500.000 19,9735 1 67% 3 11 33% 16 9.003.124.000.000 29,8286 0 0 bhit13 600.000.000 20,2124 1 40% 5 6 0% 4 31.748.619.000.000 31,0889 64 1 bima13 47.500.000 17,6762 1 67% 3 4 67% 8 118.007.059.098 25,4940 0 0 bisi13 2.235.000.000 21,5275 0 33% 3 10 33% 6 1.712.683.000.000 28,1691 3 1 bmtr13 385.000.000 19,7688 1 33% 6 3 33% 4 21.069.471.000.000 30,6788 48 1 bsde13 3.060.000.000 21,8417 1 38% 8 9 67% 9 22.572.159.491.478 30,7477 59 0 btel13 280.000.000 19,4503 0 50% 6 1 33% 12 9.128.135.053.900 29,8424 3 0 bton13 140.000.000 18,7572 0 50% 2 5 100% 5 176.136.296.407 25,8945 0 0 bwpt13 930.000.000 20,6507 1 25% 4 6 67% 6 6.200.427.308.000 29,4556 9 0 cass13 237.000.000 19,2836 1 40% 5 9 100% 6 916.593.561.000 27,5439 7 1 cfin13 418.735.500 19,8528 0 40% 5 5 75% 12 6.074.469.071.000 29,4351 0 1 ckra13 235.000.000 19,2751 0 50% 2 4 67% 4 1.195.091.495.336 27,8092 2 0 cmnp13 1.200.000.000 20,9056 1 57% 7 8 50% 8 4.783.202.994.218 29,1961 5 0 cpin13 8.400.000.000 22,8515 1 33% 6 10 60% 36 15.722.197.000.000 30,3861 24 1 ctra13 4.125.000.000 22,1403 1 50% 4 5 33% 5 20.114.871.381.857 30,6325 153 1 ctrp13 1.310.000.000 20,9933 1 40% 5 6 0% 5 7.653.881.472.162 29,6662 43 1

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ctth13 300.000.000 19,5193 0 33% 3 6 33% 12 326.960.068.946 26,5131 0 0 dild13 1.130.000.000 20,8455 1 33% 6 5 57% 6 7.526.470.401.005 29,6494 36 0 dkft13 750.000.000 20,4356 0 33% 3 4 33% 12 1.595.227.650.833 28,0980 6 0 dvla13 1.571.000.000 21,1750 1 43% 7 1 75% 2 1.190.054.288.000 27,8050 4 1 elsa13 3.100.000.000 21,8547 0 40% 5 15 75% 19 4.370.964.000.000 29,1060 6 1 elty13 2.746.103.000 21,7334 0 67% 3 5 67% 12 12.301.124.419.066 30,1407 35 0 emtk13 1.400.000.000 21,0597 0 38% 8 5 33% 5 12.825.628.223.000 30,1825 72 1 gdst13 155.000.000 18,8589 0 50% 2 5 100% 5 1.191.496.619.152 27,8062 0 0 gema13 500.000.000 20,0301 1 33% 3 12 33% 4 377.603.940.826 26,6571 3 0 gems13 2.186.390.000 21,5055 1 50% 6 4 0% 6 4.022.393.567.309 29,0229 11 1 gwsa13 625.000.000 20,2533 0 50% 2 4 33% 4 2.045.701.784.445 28,3468 2 1 gzco13 575.000.000 20,1699 0 50% 4 4 100% 16 3.201.105.000.000 28,7945 14 0 hdfa13 295.000.000 19,5025 0 33% 3 12 100% 12 1.869.407.413.000 28,2566 0 1 hero13 2.300.000.000 21,5562 1 38% 8 2 100% 15 7.758.303.000.000 29,6798 0 1 icbp13 5.000.000.000 22,3327 1 43% 7 2 67% 7 21.267.470.000.000 30,6882 12 1 inaf13 758.000.000 20,4462 1 50% 4 21 50% 20 1.294.510.669.195 27,8892 1 0

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inai13 154.000.000 18,8525 0 33% 3 30 67% 4 765.881.409.376 27,3643 4 0 indf13 3.200.000.000 21,8864 1 38% 8 2 33% 9 78.092.789.000.000 31,9889 102 1 jawa13 900.000.000 20,6179 0 33% 3 5 67% 5 2.659.037.365.483 28,6090 12 0 kbri13 65.000.000 17,9899 0 33% 3 2 67% 5 788.749.190.752 27,3937 2 0 kdsi13 180.000.000 19,0085 0 33% 3 11 67% 12 850.233.842.186 27,4688 1 0 kias13 225.000.000 19,2316 0 33% 6 1 67% 6 2.270.904.910.518 28,4512 2 0 kici13 110.000.000 18,5160 0 33% 3 4 100% 4 98.295.722.100 25,3112 0 0 klbf13 2.988.000.000 21,8179 1 33% 6 8 33% 4 11.315.061.275.026 30,0572 22 1 lpkr13 2.250.000.000 21,5342 1 75% 4 7 33% 6 31.300.362.430.266 31,0747 111 0 lsip13 3.334.414.250 21,9276 1 38% 8 5 33% 6 7.974.876.000.000 29,7073 7 1 mncn13 705.000.000 20,3737 1 40% 5 3 33% 4 9.615.280.000.000 29,8944 30 1 mrei13 171.600.000 18,9607 0 25% 4 6 33% 5 985.401.180.875 27,6163 0 0 msky13 500.000.000 20,0301 1 33% 6 3 33% 4 5.936.028.000.000 29,4121 2 1 mtla13 1.580.000.000 21,1807 0 33% 6 2 33% 3 2.834.484.171.000 28,6729 10 1 nrca13 260.500.000 19,3781 0 33% 3 4 33% 2 1.625.318.983.017 28,1167 1 0 pnin13 230.000.000 19,2536 0 50% 4 5 33% 4 17.740.266.000.000 30,5069 6 0

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pool13 150.000.000 18,8261 0 50% 2 2 67% 12 145.332.662.247 25,7023 2 1 ptba13 1.391.500.000 21,0536 1 33% 6 13 25% 57 11.677.155.000.000 30,0887 10 1 ptpp13 385.000.000 19,7688 1 40% 5 12 33% 30 12.415.669.401.062 30,1500 3 0 scma13 488.000.000 20,0058 1 50% 4 2 67% 12 4.010.166.376.000 29,0199 5 1 sdra13 1.650.000.000 21,2240 0 67% 3 23 33% 10 8.230.842.000.000 29,7389 0 1 sgro13 3.200.000.000 21,8864 1 50% 4 7 33% 4 4.512.655.525.000 29,1379 31 1 simp13 3.742.425.000 22,0430 1 33% 6 2 67% 11 28.065.121.000.000 30,9655 43 1 sipd13 460.000.000 19,9467 1 33% 3 2 0% 4 3.155.680.394.480 28,7802 6 0 skbm13 121.000.000 18,6113 0 33% 3 12 33% 12 497.652.557.672 26,9332 6 0 smgr13 4.110.000.000 22,1367 1 33% 6 28 60% 22 30.792.884.092.000 31,0583 12 1 smra13 2.780.000.000 21,7457 1 50% 4 4 33% 4 13.659.136.825.000 30,2454 52 1 srsn13 187.000.000 19,0466 0 38% 8 4 67% 4 420.782.548.000 26,7654 0 0 taxi13 2.700.000.000 21,7165 1 40% 5 4 67% 4 2.137.040.347.000 28,3904 14 1 tins13 1.980.000.000 21,4064 1 50% 6 20 25% 44 7.883.294.000.000 29,6958 10 1 tlkm13 28.240.000.000 24,0640 1 33% 6 27 40% 30 127.951.000.000.000 32,4827 28 1 wapo13 44.000.000 17,5997 0 50% 2 3 33% 4 114.563.535.247 25,4644 0 0

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wika13 638.250.000 20,2742 1 33% 6 19 60% 16 12.594.962.700.000 30,1643 6 0 wskt13 650.000.000 20,2925 1 33% 6 36 50% 20 8.788.303.237.620 29,8044 1 0 ypas13 148.000.000 18,8127 0 33% 3 5 33% 4 613.878.797.683 27,1431 0 0 vrna13 740.027.200 20,4222 0 33% 3 6 67% 3 2.100.164.342.000 28,3730 0 1 abda14 265.650.000 19,3977 0 33% 3 12 100% 4 2.681.037.810.000 28,6172 1 0 ades14 300.000.000 19,5193 0 33% 3 3 67% 3 504.865.000.000 26,9476 0 0 admf14 719.740.000 20,3944 1 50% 6 4 50% 4 29.930.882.000.000 31,0299 0 1 agro14 870.000.000 20,5840 0 60% 5 44 67% 37 6.385.191.484.000 29,4850 0 1 akra14 1.150.000.000 20,8630 1 33% 3 7 33% 4 14.791.917.177.000 30,3251 20 1 aldo14 200.000.000 19,1138 0 33% 3 12 67% 6 356.814.265.668 26,6005 2 0 alka14 299.521.420 19,5177 1 50% 4 6 67% 4 244.879.397.000 26,2240 5 0 almi14 220.000.000 19,2091 0 50% 4 32 33% 4 3.212.438.981.224 28,7981 0 0 antm14 1.870.000.000 21,3492 1 33% 6 25 25% 23 22.044.202.220.000 30,7241 18 1 arna14 1.340.000.000 21,0159 1 67% 3 18 50% 12 1.259.175.442.875 27,8615 4 1 asdm14 539.000.000 20,1052 0 33% 3 12 33% 3 1.353.902.235.000 27,9340 0 1 asgr14 1.495.000.000 21,1254 1 33% 3 8 67% 14 1.633.339.000.000 28,1216 2 1

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assa14 743.500.000 20,4269 0 33% 3 5 67% 5 2.507.311.194.506 28,5502 3 1 atpk14 275.000.000 19,4323 1 33% 3 3 67% 4 1.795.865.062.000 28,2165 9 0 baek14 3.051.770.000 21,8390 1 67% 3 4 100% 4 29.726.856.000.000 31,0231 0 1 bata14 900.060.000 20,6180 1 40% 5 4 33% 5 774.891.087.000 27,3760 0 1 bbkp14 1.800.000.000 21,3111 1 50% 4 41 50% 13 79.051.268.000.000 32,0011 2 1 bbmd14 412.500.000 19,8377 1 50% 4 7 50% 11 8.672.083.709.182 29,7911 0 0 bbni14 12.000.000.000 23,2082 1 50% 8 44 75% 37 416.573.708.000.000 33,6631 5 1 bbnp14 424.500.000 19,8664 0 50% 4 10 100% 15 9.468.873.488.000 29,8790 0 0 bbtn14 1.769.000.000 21,2937 1 50% 6 29 50% 20 144.575.961.000.000 32,6048 0 1 bcap14 770.000.000 20,4619 1 33% 3 4 33% 4 15.016.190.000.000 30,3402 7 1 bcic14 1.310.000.000 20,9933 1 33% 3 36 100% 19 12.682.021.000.000 30,1712 0 0 bdmn14 4.112.800.000 22,1374 1 50% 6 6 20% 9 195.708.593.000.000 32,9076 3 1 beks14 545.740.000 20,1177 1 50% 4 5 67% 15 9.044.046.000.000 29,8331 0 0 bhit14 725.000.000 20,4017 1 33% 6 4 0% 4 47.531.672.000.000 31,4924 64 1 bmas14 550.000.000 20,1254 1 67% 3 4 20% 3 4.828.575.431.000 29,2056 0 1 bmtr14 385.000.000 19,7688 1 33% 6 3 33% 4 25.365.211.000.000 30,8644 49 1

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bnbr14 1.494.000.000 21,1247 1 50% 4 12 67% 8 11.296.048.454.000 30,0555 51 0 bnii14 3.120.000.000 21,8611 1 50% 6 14 75% 17 143.318.466.000.000 32,5961 2 1 bsim14 880.000.000 20,5954 0 67% 3 4 33% 4 21.259.549.000.000 30,6878 0 0 btek14 115.000.000 18,5604 0 33% 3 12 67% 6 442.407.417.148 26,8155 2 0 bton14 95.000.000 18,3694 0 50% 2 10 100% 5 174.157.547.015 25,8832 0 0 bwpt14 3.600.000.000 22,0042 1 40% 5 8 67% 5 16.379.840.000.000 30,4271 34 0 bvic14 808.600.000 20,5108 0 50% 4 33 33% 11 21.364.882.284.000 30,6928 1 1 cfin14 494.180.100 20,0184 0 50% 4 8 75% 4 6.641.042.830.000 29,5243 0 1 ckra14 375.000.000 19,7424 0 50% 2 8 33% 6 1.034.451.449.761 27,6649 7 0 cmnp14 1.850.000.000 21,3385 1 43% 7 5 25% 11 5.298.108.569.813 29,2984 6 1 ctrp14 1.340.000.000 21,0159 1 40% 5 5 0% 4 8.861.322.202.870 29,8127 38 1 ctth14 300.000.000 19,5193 0 33% 3 6 67% 6 366.053.299.896 26,6260 0 0 dild14 1.200.000.000 20,9056 1 33% 6 8 67% 17 9.004.884.010.541 29,8288 40 0 dkft14 448.000.000 19,9203 0 33% 3 4 67% 6 1.191.603.649.353 27,8063 6 0 dpns14 99.594.591 18,4166 0 33% 3 4 33% 4 268.877.322.944 26,3175 1 0 dvla14 1.100.000.000 20,8186 1 33% 6 1 67% 4 1.236.247.525.000 27,8431 1 1

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elsa14 3.150.000.000 21,8707 0 40% 5 12 100% 16 4.245.704.000.000 29,0769 8 1 elty14 3.604.500.000 22,0054 0 40% 5 5 100% 11 14.506.123.496.863 30,3056 37 0 emtk14 2.750.000.000 21,7349 0 38% 8 5 33% 9 19.885.196.539.000 30,6210 81 1 ertx14 180.000.000 19,0085 0 50% 4 4 100% 4 775.917.827.931 27,3773 5 0 etwa14 793.000.000 20,4913 1 25% 4 6 67% 4 1.331.049.053.223 27,9170 3 0 gdst14 120.000.000 18,6030 0 33% 3 5 100% 5 1.354.622.569.945 27,9345 0 0 gema14 405.000.000 19,8194 1 33% 3 16 67% 4 420.613.021.533 26,7650 3 0 gems14 1.869.915.000 21,3492 1 40% 5 5 33% 5 3.921.803.353.518 28,9976 11 1 gwsa14 3.025.000.000 21,8302 1 50% 2 2 33% 4 2.292.661.995.500 28,4607 3 1 hdfa14 325.000.000 19,5993 1 33% 3 6 100% 14 2.555.301.469.000 28,5692 0 1 icbp14 4.700.000.000 22,2708 1 43% 7 2 100% 6 24.910.211.000.000 30,8463 15 1 iikp14 80.000.000 18,1975 0 33% 3 5 67% 4 350.911.263.281 26,5838 2 0 inaf14 659.200.000 20,3065 1 33% 3 25 33% 16 1.248.343.275.406 27,8528 2 0 indf14 2.700.000.000 21,7165 1 38% 8 2 67% 9 85.938.885.000.000 32,0847 105 1 inpp14 160.000.000 18,8907 1 50% 4 6 33% 4 1.982.734.525.885 28,3155 12 0 intp14 3.612.000.000 22,0075 1 43% 7 2 67% 4 28.884.973.000.000 30,9943 14 1

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jawa14 950.000.000 20,6720 0 33% 3 5 67% 5 3.062.490.103.442 28,7502 12 0 jpfa14 1.875.000.000 21,3519 1 33% 3 5 67% 8 15.730.435.000.000 30,3866 23 0 jsmr14 1.452.000.000 21,0962 1 33% 6 33 33% 57 31.857.947.989.000 31,0923 13 0 kbli14 325.000.000 19,5993 1 40% 5 9 67% 4 1.337.351.473.763 27,9217 0 1 kbri14 190.000.000 19,0625 0 33% 3 2 67% 5 1.299.315.036.743 27,8929 2 0 klbf14 3.144.000.000 21,8688 1 33% 6 8 33% 4 12.425.032.367.729 30,1507 25 1 lsip14 3.340.940.000 21,9295 1 38% 8 5 33% 4 8.655.146.000.000 29,7892 7 1 mbto14 201.000.000 19,1188 0 33% 3 9 50% 37 619.383.082.066 27,1520 2 0 mdln14 3.470.000.000 21,9674 0 40% 5 11 33% 9 10.446.907.695.182 29,9773 18 0 mrei14 181.500.000 19,0168 0 33% 3 4 67% 12 1.251.147.855.635 27,8551 0 0 mtla14 1.650.000.000 21,2240 0 33% 6 2 33% 4 3.250.717.743.000 28,8099 11 1 nrca14 52.000.000 17,7668 0 50% 4 4 33% 4 1.844.708.044.787 28,2433 1 0 pdes14 245.000.000 19,3168 0 33% 3 2 33% 2 3.349.532.230.301 28,8398 2 0 pnbn14 3.550.000.000 21,9902 1 60% 5 11 100% 7 172.581.667.000.000 32,7819 3 1 pnin14 90.000.000 18,3153 0 50% 2 4 33% 4 21.284.361.000.000 30,6890 12 0 pool14 165.000.000 18,9215 0 50% 2 2 67% 6 163.793.407.900 25,8219 2 1

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ptba14 1.474.000.000 21,1112 1 33% 6 12 25% 59 14.812.023.000.000 30,3265 17 1 ptpp14 385.000.000 19,7688 1 40% 5 10 33% 38 14.611.864.850.970 30,3129 4 0 ranc14 302.000.000 19,5259 1 33% 3 4 67% 3 781.616.385.160 27,3846 2 0 scma14 275.000.000 19,4323 1 50% 4 3 67% 12 4.728.435.671.000 29,1846 3 1 sdpc14 115.000.000 18,5604 1 60% 5 4 33% 4 529.991.702.159 26,9961 0 0 sgro14 3.700.000.000 22,0316 1 50% 4 4 33% 4 5.466.874.365.000 29,3297 31 1 simp14 4.004.390.000 22,1107 1 33% 6 2 67% 9 30.996.051.000.000 31,0649 43 1 sipd14 460.000.000 19,9467 1 67% 3 2 33% 4 2.800.914.553.878 28,6610 5 0 skbm14 512.000.000 20,0538 0 33% 3 16 33% 4 649.534.031.113 27,1995 8 0 skyb14 225.000.000 19,2316 0 50% 2 4 67% 5 361.690.270.528 26,6141 6 0 smbr14 180.000.000 19,0085 1 60% 5 18 33% 4 2.926.360.857.000 28,7048 0 0 smgr14 4.100.000.000 22,1343 1 29% 7 39 50% 51 34.314.666.027.000 31,1666 13 1 smra14 3.500.000.000 21,9760 1 50% 4 4 33% 4 15.379.478.994.000 30,3641 60 1 srsn14 192.500.000 19,0756 0 38% 8 5 33% 6 463.347.124.000 26,8617 0 0 srtg14 3.342.778.000 21,9301 1 40% 5 9 100% 11 16.347.904.000.000 30,4251 17 1 ssia14 13.800.000.000 23,3479 1 33% 6 8 67% 8 5.993.078.090.189 29,4216 21 0

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tmas14 1.000.000.000 20,7233 1 67% 3 13 67% 12 2.471.583.958.824 28,5359 4 1 totl14 510.000.000 20,0499 0 33% 6 13 100% 10 2.483.746.395.000 28,5408 5 0 towr14 1.970.000.000 21,4013 1 33% 3 4 100% 6 17.235.419.000.000 30,4780 5 1 wapo14 46.750.000 17,6603 0 50% 2 6 67% 4 109.001.314.578 25,4146 0 0 wika14 638.250.000 20,2742 1 40% 5 16 50% 12 15.915.161.682.000 30,3983 6 0 wskt14 625.000.000 20,2533 1 33% 6 18 50% 22 12.542.041.344.848 30,1601 4 0 wton14 242.000.000 19,3044 1 33% 6 19 25% 4 3.802.332.940.158 28,9666 3 0 ypas14 155.000.000 18,8589 0 33% 3 6 67% 4 320.494.592.961 26,4931 0 0

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Descriptive Statistics

N

Minimum

Maximum

Mean

Std. Deviation

AuFee

280

17.60

24.10 20.4654

1.24439

IndDK

280 .20

1.00 .4203

.11571

UkrnDK

280

2

8

4.59

1.579 RpatDK

280

1

57

11.08

10.959 KomKA

280 .00

1.00 .5406

.24622

RpatKA

280

1

59

11.58

11.572 Ukuran

280

25.30

34.10 29.2318

1.76595

Anak

280

0

153

11.46

20.014 Valid N (listwise)

280 Frequencies

Statistics

KPol

KAP

N

Valid

280

280 Missing

0

0 Frequency Table

KPol

Frequency

Percent

Valid Percent

Cumulative

Percent

Valid

0

101

36.1

1

179

63.9

100.0 Total

280

100.0

100.0 KAP

Frequency

Percent

Valid Percent

Cumulative

Percent

Valid

0

142

50.7

1

138

49.3

100.0 Total

280

100.0

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Tests of Normality

Kolmogorov-Smirnov

a

Shapiro-Wilk

Statistic

df

Sig.

Statistic

df

Sig.

Unstandardized

Residual

.034

280 .200

*

.994

280 .349

*. This is a lower bound of the true significance.

a. Lilliefors Significance Correction

Regression

Coefficients

a

Model

Unstandardized

Coefficients

Standardized

Coefficients

t

Sig.

Collinearity

Statistics

B

Std.

Error

Beta

Tolerance

VIF

1 (Constant)

10.152 .954

10.643 .000

KPol

.284

.106

.110

2.689 .008

.743

1.346 IndDK

.121

.402

.011

.300

.765

.886

1.128 UkrnDK

.065

.036

.083

1.800 .073

.583

1.716 RpatDK

-.002

.005

-.016

-.379

.705

.671

1.490 KomKA

.344

.184

.068

1.873 .062

.939

1.065 RpatKA

.010

.004

.089

2.126 .034

.714

1.400 Ukuran

.309

.037

.439

8.339 .000

.448

2.230 Anak

.009

.003

.149

3.668 .000

.751

1.332 KAP

.733

.101

.295

7.253 .000

.749

1.334 a. Dependent Variable: AuFee

Model Summary

b

Model

R

R Square

Adjusted R

Square

Std. Error of the

Estimate

Durbin-Watson

1 .815

a

.665

.654

.73226

1.938 a. Predictors: (Constant), KAP, RpatDK, IndDK, KomKA, Anak, KPol, RpatKA, UkrnDK,

Ukuran

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Coefficients

Model

Unstandardized Coefficients

Standardized

Coefficients

t

Sig.

B

Std. Error

Beta

1 (Constant)

.119

.570

.208

.835

KPol

-.010

.063

-.011

-.164

.870

IndDK

-.282

.241

-.073

-1.172

.242

UkrnDK

-.008

.022

-.027

-.351

.726

RpatDK

-.005

.003

-.124

-1.723

.086

KomKA

-.069

.110

-.038

-.631

.529

RpatKA

-.004

.003

-.114

-1.639

.102

Ukuran

.025

.022

.099

1.124 .262

Anak

.002

.078

1.150 .251

KAP

.008

.060

.009

.132

.895

a. Dependent Variable: Abs_res

ANOVA

a

Model

Sum of

Squares

df

Mean Square

F

Sig.

1 Regression

287.258

9

31.918

59.524 .000

b

Residual

144.776

270 .536

Total

432.034

279 a. Dependent Variable: AuFee

b. Predictors: (Constant), KAP, RpatDK, IndDK, KomKA, Anak, KPol, RpatKA,

UkrnDK, Ukuran

Model Summary

Model

R

R Square

Adjusted R

Square

Std. Error of the

Estimate

1 .815

a

.665

.654

.73226

a. Predictors: (Constant), KAP, RpatDK, IndDK, KomKA, Anak, KPol,

RpatKA, UkrnDK, Ukuran

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Model

Unstandardized

Coefficients

Standardized

Coefficients

t

Sig.

B

Std. Error

Beta

1 (Constant)

10.152 .954

10.643 .000

KPol

.284

.106

.110

2.689 .008

IndDK

.121

.402

.011

.300

.765

UkrnDK

.065

.036

.083

1.800 .073

RpatDK

-.002

.005

-.016

-.379

.705

KomKA

.344

.184

.068

1.873 .062

RpatKA

.010

.004

.089

2.126 .034

Ukuran

.309

.037

.439

8.339 .000

Anak

.009

.003

.149

3.668 .000

KAP

.733

.101

.295

7.253 .000

a. Dependent Variable: AuFee