LAMPIRAN
Lampiran 1 Daftar Populasi Perusahaan Go Public Sektor Industri Barang Kosumsi di
BEI 2. PT. Tiga Pilar Sejahtera
Food Tbk 11. PT. Prasidha Aneka Niaga
Tbk
PSDN √ X X √ X -
No. Nama Perusahaan Kode Emiten
Kriteira
Sampel 1 2 3 4 5
20. PT. Bentoel International Investama Tbk
RMBA √ √ √ √ X -
21. PT. Wismilak Inti Makmur Tbk
WIIM X - X X X -
22. PT. Darya Varia Laboratoria Tbk
DVLA √ X X X X -
23. PT. Indofarma (persero) Tbk 28. PT. Schering Plough
Indonesia Tbk
SCPI √ √ X X X -
29. PT. Industri Jamu & Farmasi Sido Muncul Tbk
SIDO X - X X X - 30. PT. Taisho Pharmaceutical
Indonesia Tbk 34. PT. Mandom Indonesia
Tbk
TCID √ √ √ √ √ Sampel 19 35. PT. Unilever Indonesia
Tbk 38. PT. Langgeng Makmur
Industri Tbk
Daftar Sampel Penelitian Perusahaan Go Public Sektor Industri Barang Kosumsi di BEI
No Kode Emiten
Nama Perusahaan
1. ADES PT. Akasha Wira International Tbk 2. AISA PT. Tiga Pilar Sejahtera Food Tbk
21. KDSI PT. Kedawung Setia Industrial Tbk 22. KICI PT. Kedaung Indah Can Tbk 5 ICBP PT. Indofood CBP Sukses Makmur
Tbk
0,14 0,13 0,11
9 SKLT PT. Sekar Laut Tbk 0,03 0,03 0,04 Tabel Hasil Perhitungan Ukuran Perusahaan (Ln Total Aset)
No Kode 5 ICBP PT. Indofood CBP Sukses Makmur
Lampiran 4 Tabel Hasil Perhitungan Tingkat Leverage
No Kode 5 ICBP PT. Indofood CBP Sukses Makmur
Tbk Tabel Hasil Perhitungan Kualitas KAP
No Kode 5 ICBP PT. Indofood CBP Sukses Makmur
Tbk
1 1 1
7 MYOR PT. Mayora Indah Tbk 1 0 0 Tabel Hasil Perhitungan Kompleksitas Operasi Perusahaan
No Kode 5 ICBP PT. Indofood CBP Sukses Makmur
20 UNVR PT. Unilever Indonesia Tbk 1 1 1 5 ICBP PT. Indofood CBP Sukses Makmur
Tbk Tabel Hasil Perhitungan Umur Perusahaan
4 DLTA PT. Delta Djakarta Tbk 27 28 29 5 ICBP PT. Indofood CBP Sukses Makmur
Tbk Tabel Hasil Perhitungan Auditor Switching
No Kode 5 ICBP PT. Indofood CBP Sukses Makmur
17 PYFA PT. Pyridam Farma Tbk 1 1 0 18 TSPC PT. Tempo Scan Pacific Tbk 1 1 0 19 TCID PT. Mandom Indonesia Tbk 1 1 0 20 UNVR PT. Unilever Indonesia Tbk 0 0 1 21 KDSI PT. Kedawung Setia Industrial Tbk 1 0 1 22 KICI PT. Kedaung Indah Can Tbk 0 1 0
Lampiran 10 Tabel Hasil Perhitungan Timeliness
No Kode Perusahaan
Nama Perusahaan Tahun
2011 2012 2013 1 ADES PT. Akasha Wira International Tbk 0 0 0
2 AISA PT. Tiga Pilar Sejahtera Food Tbk 0 0 0 3 CEKA PT. Cahaya Kalbar Tbk 0 0 0 4 DLTA PT. Delta Djakarta Tbk 0 1 1 5 ICBP PT. Indofood CBP Sukses Makmur
Tbk
1 1 1
6 MLBI PT. Multi Bintang Indonesia 1 1 1 7 MYOR PT. Mayora Indah Tbk 1 0 1 8 ROTI PT. Nippon Indosari Corpindo Tbk 0 1 1 9 SKLT PT. Sekar Laut Tbk 1 1 1 10 STTP PT. Siantar top Tbk 0 0 0 11 ULTJ PT. Ultra Jaya Milk Tbk 0 0 0 12 GGRM PT. Gudang Garam Tbk 1 1 1 13 HMSP PT. HM Sampoerna Tbk 0 1 1 14 KAEF PT. Kimia Farma Tbk 1 1 1 15 KLBF PT. Kalbe Farma Tbk 1 1 1
16 MERK PT. Merck Tbk 1 1 1
Lampiran 11 Output SPSS
Descriptives
Frequencies
Frequency Table
Kualitas KAP
Auditor Switching
Timeliness
Hasil Uji Multikolinearitas
a. Dependent Variable: Timeliness
Hasil Uji Kelayakan Model Hosmer and Lemeshow Test
Step Chi-square df Sig.
Hasil Uji Keseluruhan Model Nilai -2 Log likelihood (-2 LL Awal)
Nilai -2 Log likelihood (-2 LL Akhir)
Hasil Uji Koefisien Determinasi Model Summary
Step -2 Log likelihood Cox & Snell R Square
Nagelkerke R Square
1 60.535a .336 .458
a. Estimation terminated at iteration number 5 because parameter estimates changed by less than ,001.
Hasil Uji Koefisien Regresi Logistik Variables in the Equation
B S.E. Wald df Sig. Exp(B)
Step 1a
ROA -1.288 4.053 .101 1 .751 .276
Ukuran -.143 .160 .796 1 .372 .867
DER .465 .896 .269 1 .604 1.592
KAP 1.866 .884 4.455 1 .035 6.465
Kompleksitas 2.214 .945 5.491 1 .019 9.149
CR .210 .216 .944 1 .331 1.234
Umur -.005 .064 .007 1 .934 .995
Auditor_Switching -1.943 .749 6.735 1 .009 .143
Constant 2.898 4.442 .426 1 .514 18.133
a. Variable(s) entered on step 1: ROA, Ukuran, DER, KAP, Kompleksitas, CR, Umur, Auditor_Switching.
Hasil Uji signifikan model secara simultan
Omnibus Tests of Model Coefficients
Chi-square df Sig.
Step 1
Step 27.043 8 .001
Block 27.043 8 .001
Model 27.043 8 .001
a.Variable(s) entered on step 1: ROA, Ukuran, DER, KAP, Kompleksitas, CR, Umur, Auditor_Switching.
