LAMPIRAN
Lampiran I
Daftar Populasi dan Sampel Penelitian Perusahaan Perbankan Tahun 2011 – 2015.
No Kode Nama Perusahaan
Kriteria
Sampel
1 2 3 4
1 AGRO Bank Rakyat Indonesia Agroniaga Tbk 11 BBRI Bank Rakyat Indonesia (Persero)
Tbk
√ √ √ √ 8
12 BBTN Bank Tabungan Negara (Persero) Tbk
√ √ √ √ 9
13 BBYB PT Bank Yudha Bhakti Tbk. √ X - -
14 BCIC PT Bank JTrust Indonesia Tbk. √ √ √ √ 10 15 BDMN Bank Danamon Indonesia Tbk √ √ √ √ 11 16 BEKS PT Bank Pembangunan Daerah
Banten Tbk.
√ √ √ √ 12
18 BINA PT Bank Ina Perdana Tbk. √ X - - 19 BJBR Bank Pembangunan Daerah Jawa
Barat dan Banten Tbk
√ √ √ √ 13
31 BVIC Bank Victoria International Tbk √ √ √ √ 23 32 DNAR PT Bank Dinar Indonesia Tbk. √ X - -
33 INPC Bank Artha Graha Internasional Tbk
√ √ √ √ 24
34 MAYA Bank Mayapada Internasional Tbk √ √ √ √ 25 35 MCOR Bank Windu Kentjana
International Tbk
√ √ √ √ 26
36 MEGA Bank Mega Tbk √ √ √ √ 27
37 NAGA PT Bank Mitraniaga Tbk. √ X - -
38 NISP Bank OCBC NISP Tbk √ √ √ √ 28
39 NOBU PT Bank Nationalnobu Tbk. √ X - -
40 PNBN Bank Pan Indonesia Tbk √ √ √ √ 29 41 PNBS PT Bank Panin Syariah Tbk. √ X - -
42 SDRA PT Bank Woori Saudara Indonesia 1906 Tbk
√ √ √ √ 30
Lampiran II
Daftar Perusahaan Sampel Kualitas Audit dan Audit Tenure.
No Kode
KUALITAS TENURE
Perusahaan
Daftar Perusahaan Sampel Reputasi Auditor dan Spesialisasi Auditor.
No Kode Perusahaan
REPUTASI SPESIALISASI
2011 2011 2012 2013 2014 2015 2012 2013 2014 2015
BABP
Daftar Ukuran Perusahaan Yang Diukur Dengan Logaritma Natural Aset.
6 BBNI 19.51 19.62 19.77 19.84 20.04
Unweighted Casesa N Percent
Selected Cases Included in Analysis 150 100,0
Missing Cases 0 ,0
Total 150 100,0
Unselected Cases 0 ,0
cases.
Dependent Variable Encoding
Original Value Internal Value
nonOGC 0
OGC 1
Descriptive Statistics
N Minimum Maximum Mean Std. Deviation Variance
Statistic Statistic Statistic Statistic Std. Error Statistic Statistic
TENURE 150 1,0 5,0 2,487 ,1094 1,3398 1,795
UKURAN 150 15,09 30,58 19,8988 ,28641 3,50779 12,305
Valid N (listwise) 150
Hosmer and Lemeshow Test
Step Chi-square df Sig.
1 8,559 8 ,381
Iteration Historya,b,c
Iteration -2 Log likelihood
Coefficients
Constant
Step 0 1 196,034 -,560
2 196,025 -,575
3 196,025 -,575
a. Constant is included in the model.
b. Initial -2 Log Likelihood: 196,025
c. Estimation terminated at iteration number 3
because parameter estimates changed by less
than ,001.
Iteration History
Iteration
a,b,c,d
Constant TENURE KAP SI UKURAN
b. Constant is included in the model.
c. Initial -2 Log Likelihood: 196,025
d. Estimation terminated at iteration number 4 because parameter estimates changed by less
than ,001.
a. Variable(s) entered on step 1: TENURE, REPUTASI, SPESIALISASI, UKURAN.
Model Summary
Step -2 Log likelihood
Cox & Snell R
Square
Nagelkerke R
Square
1 184,349a ,075 ,103
a. Estimation terminated at iteration number 4 because
parameter estimates changed by less than ,001.
Omnibus Tests of Model Coefficients
Chi-square Df Sig.
Step 1 Step 11,677 4 ,020
Block 11,677 4 ,020
