Analisis Faktor - faktor yang Mempengaruhi Pergantian Kantor Akuntan Publik pada Perusahaan Real Estate dan Properti yang Terdaftar di Bursa Efek Indonesia

(1)

LAMPIRAN

Lampiran 1. Daftar Data Sampel Real Estate dan Property

No. Perusahaan Kode 2008 2009

1.

Bekasi Asri

Pemula Tbk

BAPA EPPS EPPS

2.

Bukit Darmo

Property Tbk

BKDP Jimmy Budhi & Rekan

HLB (Hadori Sugiarto

Adi & rekan)

3.

Cowell

Development Tbk

COWL

Morison International

(Tjahjadi, Pradhono &

Teramihardja)

4.

Ciputra

Development Tbk

CTRA

RSM AJJ Associates

(Aryanto, Amir Jusuf

& Mawar)

Ernst & young

(Purwantono, Sarwoko

& Sandjaja)

5.

Bakrieland

Development Tbk

ELTY

Dbs & d

(Doli, Bambang,

Sudarmadji & Dadang)

Teramihardja)

6.

Goa Makassar

Tourism

Development Tbk

GMTD Daniel Hassa & Rekan Daniel Hassa & Rekan

7.

Perdana Gapura

Prima Tbk

GPRA

Dbs & d

(Doli, Bambang,

Dbs & d

(2)

Sudarmadji & Dadang) Sudarmadji & Dadang)

8.

Global Land and

Development Tbk

KPIG

Crowe Horwath

(Kosasih, Nurdiyaman,

Tjahja & rekan)

Crowe Horwath

Tjahja & rekan)

9.

Laguna Cipta

Griya Tbk

LCGP Ngurah arya & rekan

ARH & J

(Ahmad Rasyid

Hisbullah & Jerry)

10.

Modernland

Realty Tbk

MDLN

Ernst & young

& Sandjaja)

Ernst & young

& Sandjaja)

11. Metro Realty Tbk MTSM

ISS (Ishak, Saleh,

Soewondo & rekan)

ARH & J

(Ahmad Rasyid

Hisbullah & Jerry)

12.

Pikko Land

Development Tbk

RODA

Parker Randall (Rama

Wendra)

13.

Suryamas Duta

Makmur Tbk

SMDM

Deloitte (Osman Bing

Satrio & rekan)

(3)

Daftar Data Sampel Real Estate dan Property

1.

Bekasi Asri Pemula

Tbk

Bukit Darmo

Property Tbk

BKDP

Adi & rekan)

3.

Cowell

Development Tbk

COWL

Teramihardja)

Crowe Horwath

Tjahja & rekan)

4.

Ciputra

Development Tbk

CTRA

Ernst & young

(Purwantono, Sarwoko &

Sandjaja)

Ernst & young

& Sandjaja)

5.

Bakrieland

Development Tbk

ELTY

Teramihardja)

Crowe Horwath

Tjahja & rekan)

6.

Goa Makassar

Tourism

Development Tbk

GMTD Hasnil, M. Yasin & rekan

Hasnil, M. Yasin &

rekan

7.

Perdana Gapura

Prima Tbk

GPRA

Dbs & d

(Doli, Bambang,

Dbs & d

(Doli, Bambang,

(4)

8.

Global Land and

Development Tbk

KPIG

Crowe Horwath

Tjahja & rekan)

Crowe Horwath

Tjahja & rekan)

9.

Laguna Cipta Griya

Tbk

LCGP

ARH & J

(Ahmad Rasyid

Hisbullah & Jerry)

BWP (Budiman,

Wawan, Pamudji &

rekan)

10.

Modernland Realty

Tbk

MDLN

BDO (Tanubrata Sutanto

Fahmi & rekan)

BDO (Tanubrata

Sutanto Fahmi & rekan)

HMS (Maksum, Suyanto,

Hirdjan & rekan)

HMS (Maksum,

Suyanto, Hirdjan &

rekan)

12.

Pikko Land

Development Tbk

RODA

Wendra)

MOORE STEPHENS

(Mulyamin Sensi

Suryanto & Lianny)

13.

Suryamas Duta

Makmur Tbk

SMDM

Satrio & rekan)

(5)

Daftar Data Sampel Real Estate dan Property

1.

Bekasi Asri

Pemula Tbk

BAPA

KRESTON

INTERNATIONAL

Tjahjadi & Tamara

2.

Bukit Darmo

Property Tbk

BKDP

HLB (Hadori Sugiarto Adi

& rekan)

Adi & rekan)

3.

Cowell

Development Tbk

COWL

Crowe Horwath

Tjahja & rekan)

Adi & rekan)

4.

Ciputra

Development Tbk

CTRA

Ernst & young

Sandjaja)

Ernst & young

Sandjaja)

5.

Bakrieland

Development Tbk

ELTY

Crowe Horwath

Tjahja & rekan)

Crowe Horwath

Tjahja & rekan)

6.

Goa Makassar

Tourism

Development Tbk

GMTD

BTFD (Benny, Tony, Frans

& Daniel)

BTFD (Benny, Tony,

Frans & Daniel)

7.

Perdana Gapura

Prima Tbk

GPRA

Dbs & d

(Doli, Bambang,

Crowe Horwath

(6)

8.

Global Land and

Development Tbk

KPIG

Crowe Horwath

Tjahja & rekan)

Satrio & rekan)

9.

Laguna Cipta

Griya Tbk

LCGP

BWP (Budiman, Wawan,

Pamudji & rekan)

HDT (Herman Dody

Tanumihardja & rekan)

10.

Modernland

Realty Tbk

MDLN

Fahmi & rekan)

HMS (Maksum, Suyanto,

Hirdjan & rekan)

JCS (Junaedi Chairul

Subyakto)

12.

Pikko Land

Development Tbk

RODA

MOORE STEPHENS

(Mulyamin Sensi Suryanto

& Lianny)

MOORE STEPHENS

(Mulyamin Sensi

Suryanto & Lianny)

13.

Suryamas Duta

Makmur Tbk

SMDM

HLB (Hadori Sugiarto Adi

& rekan)

(7)

Lampiran 2.

Data Sampel Real Estate dan Property (Pergantian Kantor Akuntan Publik)

No. Kode 2008 2009 2010 2011 2012 2013

1. BAPA

0 1 1 0 0 1

2. BKDP

0 1 0 0 0 0

3. COWL

0 0 0 1 0 1

4. CTRA

0 1 0 0 0 0

5. ELTY

0 1 0 1 0 0

6. GMTD

0 0 1 1 1 0

7. GPRA

0 0 0 0 0 1

8. KPIG

0 0 0 0 0 1

9. LCGP

0 1 0 1 0 1

10. MDLN

0 0 1 0 0 0

11. MTSM

0 1 1 0 0 1

12. RODA

0 0 0 1 0 0

13. SMDM

(8)

Lampiran 3

Data Sampel Real Estate dan Property (Reputasi KAP)

No. Kode 2008 2009 2010 2011 2012 2013

1. BAPA

0 0 0 0 0 0

2. BKDP

0 0 0 0 0 0

3. COWL

0 0 0 0 0 0

4. CTRA

0 1 1 1 1 1

5. ELTY

0 0 0 0 0 0

6. GMTD

0 0 0 0 0 0

7. GPRA

0 0 0 0 0 0

8. KPIG

0 0 0 0 0 1

9. LCGP

0 0 0 0 0 0

10. MDLN

1 1 0 0 0 0

11. MTSM

0 0 0 0 0 0

12. RODA

0 0 0 0 0 0

13. SMDM

(9)

Data Sampel Real Estate dan Property ( Ukuran Perusahaan Klien)

No. Kode 2008 2009 2010

1. BAPA 127.212.980.516 134.883.970.713

136.358.827.789

2. BKDP 925.683.059.578 861.240.867.371

1.017.544.318.408

3. COWL 207.447.390.282 207.505.008.227

266.939.286.532

4. CTRA 8.108.443.360.876 8.553.946.343.429

9.378.342.136.927

5.

ELTY 8.334.991.485.092 11.592.631.487.233

17.064.195.774.257

6.

GMTD 287.040.432.423 287.040.432.423

358.990.245.785

7. GPRA

1.409.097.674.907 1.409.097.674.907 1.184.685.940.567

8. KPIG

2.019.232.332.119 2.031.549.057.065

2.091.913.170.503 9. LCGP 184.596.262.049

181.903.260.317 170.698.531.956

10. MDLN

1.846.259.737.784 1.770.704.521.774 2.032.644.356.215

11. MTSM

95.558.557.641 97.913.906.622 110.799.166.772

12.

RODA 1.594.813.607.122

1.494.416.508.472

1.317.110.188.203

13. SMDM 2.031.549.057.065

(10)

Data Sampel Real Estate dan Property ( Ukuran Perusahaan Klien)

No. Kode 2011 2012 2013

1. BAPA

148.084.624.723 159.093.151.873 175.635.233.972

2. BKDP

976.488.666.616 899.948.360.908 845.487.178.846

3. COWL

385.681.565.146 1.778.428.912.031 1.944.913.754.306

4. CTRA

11.524.866.822.316 15.023.391.727.244 20.114.871.381.857

5. ELTY 17.707.949.598.417

15.235.632.983.194 12.301.124.419.066

6. GMTD 487.193.845.496 900.597.066.316 1.307.846.871.186

7. GPRA 1.236.255.766.968 1.310.251.294.004 1.332.646.538.409

8. _KPIG

1.948.666.123.846

2.728.806.704.532 7.361.429.209.148 9. LCGP 169.796.417.571

173.798.341.733 1.652.514.522.490

10. MDLN

2.410.399.588.075 4.591.920.046.013 9.641.813.079.565

11. MTSM

101.168.393.496 106.107.435.423 98.129.812.821

12. RODA

2.231.729.483.607 2.442.055.005.634

2.750.850.730.771 13. SMDM

(11)

Data Sampel Real Estate dan Property ( Pertumbuhan Perusahaan)

No. Kode 2008 2009 2010 2011 2012 2013

1. BAPA

0.18 0.21 -0.14 -0.43 -0.17 0.59

2. BKDP

9.46 -0.84 0.43 -0.29 -0.24 -0.15

3. COWL

4.18 0.18 0.02 0.8 0.72 0.06

4. CTRA

-0.03 0.02 0.2 0.28 0.52 0.53

5. ELTY

0.34 4.93 0.29 0.47 0.45 0.13

6. GMTD

5.54 0.05 0.88 0.59 0.26 0.25

7. GPRA

-0.24 -9.08 0.01 0.25 -0.08 0.45

8. KPIG

2.1 0.19 0.27 0.13 4.05 0.43

9. LCGP

-0.14 0.52 -0.09 -0.54 1.41 -0.08

10. MDLN

-0.2 0.26 -0.12 1.02 1.16 0.71

11. MTSM

-0.3 -8.68 0.03 0.04 -0.07 0.69

12. RODA

5.37 -0.47 1.43 1.53 0.23 2.04

13. SMDM

(12)

Data Sampel Real Estate dan Property ( Return on Equity)

No. Kode 2008 2009 2010 2011 2012 2013

1. BAPA

0.77 13.41 16.93 7.3 5.13 5.43

2. BKDP

0.13 -1.13 -2.02 -2.9 -9 -10

3. COWL

5.56 10.43 6.43 20.33 6.14 4.1

4. CTRA

5.1 2.9 5.3 6.4 10.5 15.3

5. ELTY

6.04 2.85 2.23 -0.23 -16.45 -3.26

6. GMTD

9 12 22 28 27 23

7. GPRA

2.15 5.58 5.93 6.88 8.01 13.3

8. KPIG

-6.44 7 8.35 2.52 4.96 4.56

9. LCGP

0.51 -0.67 -0.34 -0.99 -0.43 -0.39

10. MDLN

0.23 0.23 3.47 7.76 11.7 52.43

11. MTSM

5.25 6.53 6.75 6.12 9.1 -2.52

12. RODA

-0.81 0.03 -5.9 0.88 5.17 21.89

13. SMDM

(13)

Data Sampel Real Estate dan Property ( Financial Distress)

No. Kode 2008 2009 2010 2011 2012 2013

1. BAPA

119.39 101.41 82.5 83.26 81.87 89.88

2. BKDP

0.31 0.36 0.4 37.9 38.5 43.2

3. COWL

0.43 0.58 1.05 1.35 0.56 0.64

4. CTRA

4.4 2.7 5.8 15.7 26.3 42.8

5. ELTY

69.52 124.81 82.06 81.54 83.1 72.38

6. GMTD

0.4 0.2 0.1 0 0 0

7. GPRA

1.64 1.33 0.94 0.9 0.86 0.66

8. KPIG

20.83 14.29 7.1 0.08 0.23 0.21

9. LCGP

0.87 14.92 8.21 8.63 11.05 1.65

10. MDLN

77.29 63.66 82.63 103.15 106.28 106.34

11. MTSM

26.4 27.87 41.04 30.4 24.32 18.84

12. RODA

14.12 7.8 7.79 36.45 43.89 37.43

13. SMDM

(14)

Lampiran 4.

Uji Descriptive Statistics

GROWTH DER KAP_SIZE ROE SIZE SWITCH

Mean 0.361282 30.83462 0.141026 5.463077 27.38722 0.294872 Median 0.225000 15.95000 0.000000 5.030000 27.87126 0.000000 Maximum 9.460000 124.8100 1.000000 52.43000 30.63248 1.000000 Minimum -9.080000 0.000000 0.000000 -16.45000 21.44745 0.000000 Std. Dev. 2.375313 35.76233 0.350301 9.496234 2.036583 0.458936 Skewness -0.784383 1.053053 2.062787 1.843210 -0.861609 0.899714 Kurtosis 11.22183 2.852346 5.255088 9.830427 4.126832 1.809486

Jarque-Bera 227.6932 14.48681 71.84377 195.7944 13.77749 15.12962 Probability 0.000000 0.000715 0.000000 0.000000 0.001019 0.000518

Sum 28.18000 2405.100 11.00000 426.1200 2136.203 23.00000 Sum Sq. Dev. 434.4425 98478.71 9.448718 6943.741 319.3708 16.21795

Observations 78 78 78 78 78 78

Lampiran 5.

Uji Multikolinearitas

DER GROWTH KAP_SIZE ROE SIZE

(15)

Lampiran 6

Binary Logit (Regresi Logistic)

Dependent Variable: SWITCH

Method: ML - Binary Logit (Quadratic hill climbing) Date: 09/15/14 Time: 11:52

Sample: 1 78

Included observations: 78

Convergence achieved after 5 iterations

QML (Huber/White) standard errors & covariance

Variable Coefficient Std. Error z-Statistic Prob.

KAP_SIZE -0.523922 0.838299 -0.624982 0.5320 SIZE -0.092474 0.128095 -0.721917 0.4703 GROWTH -0.049952 0.094771 -0.527083 0.5981 ROE 0.032401 0.028652 1.130867 0.2581 DER 0.001606 0.007677 0.209174 0.8343 C 1.488240 3.443047 0.432245 0.6656

McFadden

R-squared 0.033145 Mean dependent var 0.294872 S.D. dependent var 0.458936 S.E. of regression 0.464409 Akaike info criterion 1.326557 Sum squared resid 15.52865 Schwarz criterion 1.507843 Log likelihood -45.73574 Hannan-Quinn

criter. 1.399129 Deviance 91.47148

Restr. Deviance 94.60719 Restr. log likelihood -47.30360 LR statistic 3.135716 Avg. log likelihood -0.586356 Prob(LR statistic) 0.679072

Obs with Dep=0 55 Total obs 78