Lampiran 1
Populasi dan Sampel Penelitian
NO KODE
PERUSAHAAN
POPULASI KRITERIA SAMPEL
1 2 3 4
1 INTP 1 √ √ × ×
2 SMBR 2 √ × × ×
3 SMCB 3 √ √ × ×
4 SMRG 4 √ √ × ×
5 WTON 6 √ √ √ ×
6 AMFG 6 √ √ √ ×
7 ARNA 7 √ √ × ×
8 IKAI 8 √ √ √ ×
9 KIAS 9 √ √ × ×
10 MLIA 10 √ √ × ×
11 TOTO 11 √ √ √ ×
12 ALKA 12 √ √ × ×
13 ALMI 13 √ √ × ×
14 BAJA 16 √ √ √ √ SAMPEL 1
15 BTON 15 √ √ × ×
16 CTBN 16 √ √ × ×
17 GDST 17 √ √ × ×
18 INAI 18 √ √ √ ×
19 ISSP 22 √ × × ×
20 JKSW 20 √ √ × ×
21 JPRS 21 √ √ √ √ SAMPEL 2
22 KRAS 22 √ √ × ×
23 LION 23 √ √ × ×
24 LMSH 24 √ √ × ×
25 NIKL 25 √ √ × ×
26 PICO 26 √ √ × ×
27 TBMS 27 √ √ × ×
28 BRPT 28 √ √ × ×
29 BUDI 29 √ √ × ×
30 DPNS 30 √ √ × ×
31 EKAD 31 √ √ × ×
32 ETWA 32 √ √ × ×
33 INCI 33 √ √ × ×
34 SOBI 34 √ √ × ×
35 SRSN 35 √ √ × ×
36 TPIA 36 √ √ × √ SAMPEL 3
82
NO KODE
PERUSAHAAN
POPULASI KRITERIA SAMPEL
1 2 3 4
38 AKKU 38 √ √ × ×
39 AKPI 39 √ √ × ×
40 APLI 40 √ √ × ×
41 BRNA 41 √ √ √ √ SAMPEL 4
42 FPNI 42 √ √ × ×
43 IGAR 43 √ √ × ×
44 IMPC 49 √ √ × ×
45 IPOL 45 √ √ × ×
46 SIAP 46 √ √ × ×
47 SIMA 47 √ √ × ×
48 TALF 53 √ √ √ √ SAMPEL 5
49 TRST 49 √ √ √ √ SAMPEL 6
51 YPAS 50 √ √ √ ×
52 CPIN 51 √ √ √ ×
53 JFPA 52 √ √ × ×
54 MAIN 53 √ √ × ×
55 SIPD 54 √ √ √ √ SAMPEL 7
56 SULI 55 √ √ × ×
57 TIRT 56 √ √ × ×
58 ALDO 57 √ × × ×
59 DAJK 64 √ √ × ×
60 FASW 59 √ √ √ √ SAMPEL 8
61 INKP 60 √ √ × ×
62 INRU 61 √ √ × ×
63 KBRI 62 √ √ × ×
64 KDSI 63 √ √ √ ×
65 SPMA 63 √ √ × ×
66 TKIM 64 √ √ × ×
67 KRAH 38 √ √ √ ×
68 ASII 39 √ √ × ×
69 AUTO 40 √ √ × ×
70 BRAM 41 √ √ √ ×
71 GDYR 42 √ √ × ×
72 GJTL 43 √ √ √ ×
73 IMAS 44 √ × √ ×
74 INDS 45 √ √ × √ SAMPEL 9
75 LPIN 46 √ √ √ ×
76 MASA 47 √ × √ ×
77 NIPS 48 √ × √ ×
78 PRAS 49 √ √ √ ×
NO KODE PERUSAHAAN
POPULASI KRITERIA SAMPEL
1 2 3 4
79 SMSM 50 √ √ √ ×
80 ADMG 51 √ √ √ ×
81 ARGO 52 √ √ √ ×
82 CNTX 53 √ √ √ ×
83 ERTX 54 √ √ √ ×
84 ESTI 55 √ √ √ ×
85 HDTX 56 √ √ √ ×
86 INDR 57 √ √ × ×
87 MYTX 58 √ √ × ×
88 PAFI 59 √ × × ×
89 PBRX 60 √ √ × √ SAMPEL 10
90 POLY 61 √ √ × ×
91 RICY 62 √ √ × ×
92 STAR 50 √ √ √ √ SAMPEL 11
93 TFCO 51 √ √ × ×
94 SRIL 52 √ × × ×
95 SSTM 63 √ √ × ×
96 TRIS 64 √ × × ×
97 UNIT 45 √ √ × ×
98 BATA 56 √ √ × ×
99 BIMA 46 √ √ × ×
100 IKBI 47 √ √ × ×
101 JECC 48 √ √ × ×
102 KBLI 49 √ √ × ×
103 KBLM 50 √ √ × ×
104 SCCO 51 √ √ √ √ SAMPEL 12
105 VOKS 52 √ √ √ ×
106 PTSN 53 √ √ × ×
107 ADES 54 √ √ √ √ SAMPEL 13
108 AISA 55 √ √ × ×
109 ALTO 56 √ × × ×
110 CEKA 57 √ √ × ×
111 DLTA 58 √ √ √ ×
112 ICBP 59 √ √ × ×
113 INDF 60 √ √ × ×
114 MLBI 61 √ √ √ √ SAMPEL 14
115 MYOR 62 √ √ × ×
116 PSDN 63 √ √ × ×
117 ROTI 64 √ √ × ×
84
NO KODE
PERUSAHAAN
POPULASI KRITERIA SAMPEL
1 2 3 ×
119 SKLT 57 √ √ √ ×
120 STTP 58 √ √ × ×
121 ULTJ 59 √ √ √ √ SAMPEL 15
122 GGRM 60 √ √ × ×
123 HMSP 61 √ √ × ×
124 RMBA 62 √ √ × ×
125 WIIM 63 √ × × ×
126 DVLA 63 √ √ × ×
127 INAF 64 √ √ × ×
128 KAEF 59 √ √ √ √ SAMPEL 16
129 KLBF 60 √ √ √ ×
130 MERK 61 √ √ × ×
131 PYFA 62 √ √ √ ×
132 SCPI 64 √ √ × ×
133 TSPC 57 √ √ × ×
134 SIDO 58 √ × × ×
135 SOBI 62 √ √ √ ×
136 KINO 63 √ √ × ×
137 MRAT 59 √ √ × ×
138 MBTO 60 √ × × ×
139 TCID 61 √ √ √ √ SAMPEL 17
140 UNVR 62 √ √ √ ×
141 CINT 63 √ √ × ×
142 KICI 64 √ √ × ×
143 LMPI 59 √ √ × ×
Lampiran 2 Sampel Penelitian
NO KODE NAMA PERUSAHAAN
1 BAJA PT Sarancentral Bajatama, Tbk 2 JPRS PT Jaya Pari Steel, Tbk
3 TPIA PT Try Polyta Indonesia, Tbk 4 BRNA PT Berlina, Tbk
5 TALF PT Tunas Alfin, Tbk 6 TRST PT Trias Sentosa, Tbk 7 SIPD PT Sierad Produce, Tbk 8 FASW PT Fajar Surya Wisesa, Tbk 9 INDS PT Indospring, Tbk
10 PBRX PT Pan Brothers, Tbk
NO KODE NAMA PERUSAHAAN
11 STAR PT Star Petrochem, Tbk
12 SCCO PT Supreme Cable Manufacturing & Commerce, Tbk 13 ADES PT Akasha Wira International, Tbk
14 MLBI PT Multi Bintang Indonesia, Tbk
15 ULTJ PT Ultra Jaya Milk Industry and Trading Company, Tbk 16 KAEF PT Kimia Farma (Persero), Tbk
86
Lampiran 3
Kualitas Audit dari Perusahaan Sampel yang Big Four (1) Non Big Four (0)
NO NAMA PERUSAHAAN KODE
PERUSAHAAN
KUALITAS AUDIT
2013 2014 2015
1 PT Sarancentral Bajatama, Tbk
BAJA 0 0 0
2 PT Jaya Pari Steel, Tbk JPRS 0 0 0 3 PT Try Polyta Indonesia,
Tbk
TPIA 1 1 1
4 PT Berlina, Tbk BRNA 0 0 0
5 PT Tunas Alfin, Tbk TALF 0 0 0
6 PT Trias Sentosa, Tbk TRST 1 1 1
7 PT Sierad Produce, Tbk SIPD 0 0 0
8 PT Fajar Surya Wisesa, Tbk FASW 1 1 1
9 PT Indospring, Tbk INDS 0 0 0
10 PT Pan Brothers, Tbk PBRX 0 0 0
11 PT Star Petrochem, Tbk STAR 0 0 0 12 PT Supreme Cable
Manufacturing & Commerce, Tbk
SCCO 0 0 0
13 PT Akasha Wira International, Tbk
ADES 0 0 0
14 PT Multi Bintang Indonesia, Tbk
MLBI 1 1 1
15 PT Ultra Jaya Milk Industry and Trading Company, Tbk
ULTJ 0 0 0
16 PT Kimia Farma (Persero), Tbk
KAEF 0 0 0
17 PT Mandom Indonesia, Tbk TCID 1 1 1
Lampiran 4
Gender Komite Audit dari Perusahaan Sampel yang Terdapat Wanita(1) Tidak Ada Wanita (0)
NO NAMA PERUSAHAAN KODE
PERUSAHAAN
GENDER KOMITE AUDIT 2013 2014 2015
1 PT Sarancentral Bajatama, Tbk BAJA 1 1 1
2 PT Jaya Pari Steel, Tbk JPRS 0 0 0
3 PT Try Polyta Indonesia, Tbk TPIA 1 1 1
4 PT Berlina, Tbk BRNA 1 1 1
5 PT Tunas Alfin, Tbk TALF 1 1 1
6 PT Trias Sentosa, Tbk TRST 0 0 0
7 PT Sierad Produce, Tbk SIPD 0 0 0
8 PT Fajar Surya Wisesa, Tbk FASW 0 0 0
9 PT Indospring, Tbk INDS 1 1 1
10 PT Pan Brothers, Tbk PBRX 0 0 0
11 PT Star Petrochem, Tbk STAR 1 1 1
12 PT Supreme Cable Manufacturing & Commerce, Tbk
SCCO 0 0 0
13 PT Akasha Wira International, Tbk ADES 1 1 1 14 PT Multi Bintang Indonesia, Tbk MLBI 1 1 1 15 PT Ultra Jaya Milk Industry and
Trading Company, Tbk
ULTJ 1 1 1
88
Lampiran 5
Usia Komite Audit dari Perusahaan Sampel
NO NAMA PERUSAHAAN KODE
PERUSAHAAN
USIA KOMITE AUDIT
2013 2014 2015
1 PT Sarancentral Bajatama, Tbk BAJA 62 63 64 2 PT Jaya Pari Steel, Tbk JPRS 55 56 57 3 PT Try Polyta Indonesia, Tbk TPIA 64 65 66
4 PT Berlina, Tbk BRNA 45 45 46
5 PT Tunas Alfin, Tbk TALF 70 71 72
6 PT Trias Sentosa, Tbk TRST 54 55 56 7 PT Sierad Produce, Tbk SIPD 49 50 51 8 PT Fajar Surya Wisesa, Tbk FASW 48 49 50
9 PT Indospring, Tbk INDS 62 63 64
10 PT Pan Brothers, Tbk PBRX 53 54 55 11 PT Star Petrochem, Tbk STAR 73 74 75 12 PT Supreme Cable
Manufacturing & Commerce, Tbk
SCCO 50 51 52
13 PT Akasha Wira International, Tbk
ADES 41 42 43
14 PT Multi Bintang Indonesia, Tbk
MLBI 67 68 69
15 PT Ultra Jaya Milk Industry and Trading Company, Tbk
ULTJ 66 67 68
16 PT Kimia Farma (Persero), Tbk
KAEF 59 60 61
17 PT Mandom Indonesia, Tbk TCID 45 46 47
Lampiran 6
Waktu Mengaudit dari Perusahaan Sampel
NO NAMA PERUSAHAAN KODE
PERUSAH AAN
WAKTU MENGAUDIT
2013 2014 2015
1 PT Sarancentral Bajatama, Tbk BAJA 84 79 77 2 PT Jaya Pari Steel, Tbk JPRS 80 82 81 3 PT Try Polyta Indonesia, Tbk TPIA 82 68 82
4 PT Berlina, Tbk BRNA 87 82 89
5 PT Tunas Alfin, Tbk TALF 83 76 77
6 PT Trias Sentosa, Tbk TRST 76 75 73 7 PT Sierad Produce, Tbk SIPD 86 146 99 8 PT Fajar Surya Wisesa, Tbk FASW 63 69 87
9 PT Indospring, Tbk INDS 85 89 87
10 PT Pan Brothers, Tbk PBRX 75 75 75 11 PT Star Petrochem, Tbk STAR 80 78 87 12 PT Supreme Cable Manufacturing
& Commerce, Tbk
SCCO 79 82 77
13 PT Akasha Wira International, Tbk ADES 73 73 87 14 PT Multi Bintang Indonesia, Tbk MLBI 75 75 73 15 PT Ultra Jaya Milk Industry and
Trading Company, Tbk
ULTJ 83 89 88
90
Lampiran 7
Pergantian Auditor dari Perusahaan Sampel yang Melakukan Pergantian Auditor (1) Tidak Melakukan Pergantian Auditor (0)
NO NAMA PERUSAHAAN KODE
PERUSAHAAN
PERGANTIAN AUDITOR 2013 2014 2015
1 PT Sarancentral Bajatama, Tbk BAJA 0 0 0
2 PT Jaya Pari Steel, Tbk JPRS 0 0 0
3 PT Try Polyta Indonesia, Tbk TPIA 0 0 0
4 PT Berlina, Tbk BRNA 1 1 1
5 PT Tunas Alfin, Tbk TALF 0 0 0
6 PT Trias Sentosa, Tbk TRST 0 0 0
7 PT Sierad Produce, Tbk SIPD 0 0 0
8 PT Fajar Surya Wisesa, Tbk FASW 0 0 0
9 PT Indospring, Tbk INDS 1 1 1
10 PT Pan Brothers, Tbk PBRX 1 1 1
11 PT Star Petrochem, Tbk STAR 1 1 1
12 PT Supreme Cable Manufacturing & Commerce, Tbk
SCCO 1 1 1
13 PT Akasha Wira International, Tbk ADES 0 0 0 14 PT Multi Bintang Indonesia, Tbk MLBI 1 1 1 15 PT Ultra Jaya Milk Industry and
Trading Company, Tbk
ULTJ 1 1 1
16 PT Kimia Farma (Persero), Tbk KAEF 1 1 1 17 PT Mandom Indonesia, Tbk TCID 0 0 0
Lampiran 8
Logaritma Natural Biaya Eksternal Audit dari Perusahaan Sampel
NO NAMA PERUSAHAAN KODE
PERUSAHAAN
LOGARITMA NATURAL BIAYA EKSTERNAL AUDIT
2013 2014 2015
1 PT Sarancentral Bajatama, Tbk
BAJA 19.7136 6 3 PT Try Polyta Indonesia,
Tbk
TPIA 21.4406 2
FASW 21.2002 1 11 PT Star Petrochem, Tbk STAR 19.6341
0
Manufacturing & Commerce, Tbk
SCCO 21.8942 5 International, Tbk
ADES 19.1037 8
Indonesia, Tbk
MLBI 23.3393 1
Industry and Trading Company, Tbk
ULTJ 21.6725 6 (Persero), Tbk
KAEF 22.7686 6
22.971 72
22.824 59 17 PT Mandom Indonesia,
Tbk
TCID 22.5737 7
21.701 79
92
Lampiran 9
Analisis Statistik Deskriptif
1. Statistik Deskriptif Gender
Gender
Frequency Percent
Valid Percent
Cumulative Percent Valid Tidak ada wanita dalam komite
audit 24 47,1 47,1 47,1
Ada wanita dalam komite audit 27 52,9 52,9 100,0
Total 51 100,0 100,0
2. Statistik Deskriptif Pergantian Auditor
Pergantian Auditor
Frequency Percent
Valid Percent
Cumulative Percent Valid Perusahaan tidak melakukan
pergantian auditor 27 52,9 52,9 52,9
Perusahaan melakukan pergantian
auditor 24 47,1 47,1 100,0
Total 51 100,0 100,0
3. Statistik Deskriptif Kualitas Auditor
Kualitas Auditor
Frequency Percent
Valid Percent
Cumulative Percent Valid Perusahaan tidak diaudit oleh KAP Big
4 36 70,6 70,6 70,6
Perusahaan diaudit oleh KAP Big 4 15 29,4 29,4 100,0
Total 51 100,0 100,0
4. Statistik Deskriptif Usia, Waktu Mengaudit dan Biaya Eksternal Audit
Descriptive Statistics
N Minimum Maximum Mean Std. Deviation
Usia 51 41,0 75,0 57,608 9,4891
Waktu Mengaudit 51 51,0 146,0 78,686 13,7891
Biaya Eksternal Audit 51 19,11 25,13 21,53 1,549
Valid N (listwise) 51
Lampiran 10 Analisis Regresi Logistik 1. Analisis Regresi Logistik
B S.E. Wald df Sig. Exp(B)
Step 1a Gender -2,967 1,553 3,648 1 ,056 ,051
Usia ,171 ,094 3,317 1 ,069 1,186
Waktu Mengaudit -,098 ,071 1,923 1 ,166 ,907
Pergantian Auditor -7,786 3,197 5,930 1 ,015 ,000
Biaya Eksternal Audit 2,171 ,783 7,687 1 ,006 8,769
Constant -47,409 18,529 6,547 1 ,011 ,000
2. Menilai Keseluruhan Model (Overall Model Fit)
Iteration Historya,b,c
Iteration -2 Log likelihood
Coefficients Constant
Step 0 1 61,820 -,824
2 61,791 -,875
3 61,791 -,875
Iteration Historya,b,c,d
Iteration -2 Log likelihood
Coefficients
Constant X1 X2 X3 X4 X5
Step 1 1 38,338 -12,506 -,834 ,032 -,024 -1,418 ,597
2 30,921 -21,346 -1,480 ,060 -,035 -2,720 ,987
3 27,407 -31,049 -2,155 ,097 -,049 -4,394 1,408
4 26,005 -40,296 -2,678 ,137 -,072 -6,233 1,828
5 25,726 -45,955 -2,916 ,164 -,092 -7,468 2,100
6 25,714 -47,346 -2,965 ,171 -,098 -7,772 2,168
7 25,714 -47,409 -2,967 ,171 -,098 -7,786 2,171
8 25,714 -47,409 -2,967 ,171 -,098 -7,786 2,171
3. Koefisien Determinasi (Cox dan Snell’s R square)
Model Summary
Step -2 Log likelihood
Cox & Snell R Square
Nagelkerke R Square
1 25,714a ,507 ,722
4. Menguji Kelayakan Model Regresi (Hosmer and Lomeshow’s
Goodness of Fit Test)
Hosmer and Lemeshow Test
Step Chi-square df Sig.
94
5. Uji Multikoliniaritas
Correlation Matrix
Constant Gender Usia
Waktu Mengaudit
Pergantian Auditor
Biaya Eksternal Audit
Step 1 Constant 1,000 ,685 -,730 ,158 ,789 -,957
Gender ,685 1,000 -,531 -,134 ,410 -,588
Usia -,730 -,531 1,000 -,391 -,766 ,649
Waktu
Mengaudit ,158 -,134 -,391 1,000 ,624 -,370
Pergantian
Auditor ,789 ,410 -,766 ,624 1,000 -,860
Biaya Eksternal Audit
-,957 -,588 ,649 -,370 -,860 1,000
Lampiran 11 Pengujian Hipotesis
1. Uji Signifikansi Model Secara Parsial (Uji Wald)
B S.E. Wald df Sig. Exp(B)
Step 1a Gender -2,967 1,553 3,648 1 ,056 ,051
Usia ,171 ,094 3,317 1 ,069 1,186
Waktu Mengaudit -,098 ,071 1,923 1 ,166 ,907
Pergantian Auditor -7,786 3,197 5,930 1 ,015 ,000
Biaya Eksternal Audit 2,171 ,783 7,687 1 ,006 8,769
Constant -47,409 18,529 6,547 1 ,011 ,000
2. Uji Signifikansi Model Secara Simultan (Uji Omnibus)
Omnibus Tests of Model Coefficients
Chi-square df Sig.
Step 1 Step 36,077 5 ,000
Block 36,077 5 ,000
