LAMPIRAN
Lampiran 1 Daftar Populasi dan Sampel Perusahaan Manufaktur Tahun 2010-2013
No Nama Perusahaan Kriteria Sampel
1 2 3 4 5 6
A. Industri Semen
1. Holcim Indonesia Tbk. √ √ x 2. Indocement Tunggal Prakarsa
Tbk. √ √ x
3. Semen Indonesia (Persero) Tbk. √ √ x B. Industri Keramik, Porselen dan Kaca 1. Arwana Citramulia Tbk. √ √ x 2. Intikeramik Alamasri Industri
Tbk. √ √ x
3. Asahimas Flat Glass Tbk. √ √ x 4. Keramika Indonesia Assosiasi
Tbk. √ √ x
5. Mulia Industrindo Tbk. √ √ x 6. Surya Toto Indonesia Tbk. √ √ x C. Industri Otomotif dan Komponen
1. Astra International Tbk. √ √ √ √ √ √ Sampel 1
2. Astra Otoparts Tbk. √ √ √ √ √ √ Sampel 2
3. Gajah Tunggal Tbk. √ √ √ √ √ √ Sampel 3
4. Goodyear Indonesia Tbk. √ √ √ √ x
5. Indo Kordsa Tbk. √ √ √ √ x
6. Indomobil Sukses Internasional
Tbk. √ √ √ √ √ √ Sampel 4
7. Indospring Tbk. √ √ √ √ √ √ Sampel 5
8. Multi Prima Sejahtera Tbk. √ √ √ √ x 9. Multistrada Arah Sarana Tbk. √ √ √ x
10. Nipress Tbk. √ √ √ √ √ √ Sampel 6
11 Prima Alloy Steel Universal
Tbk. √ √ √ √ √ √ Sampel 7
12. Selamat Sempurna Tbk. √ √ √ √ √ √ Sampel 8 D. Industri Makanan dan Minuman
1. Akasha Wira International Tbk. √ √ √ √ √ √ Sampel 9 2. Cahaya Wilmar Kalbar Tbk. √ √ √ √ √ √ Sampel 10
3. Davomas Abadi Tbk. √ √ √ √ √ x
4. Delta Djakarta Tbk. √ √ √ √ √ √ Sampel 11 5. Indofood CBP Sukses Makmur
Tbk. √ √ √ √ √
(Lanjutan lampiran 1)
6. Indofood Sukses Makmur Tbk. √ √ √ √ √ √ Sampel 13
7. Mayora Indah Tbk. √ √ √ √ √ x
8. Multi Bintang Indonesia Tbk. √ √ √ √ √ √ Sampel 14 9. Nippon Indosari Corpindo Tbk. √ √ √ √ √ √ Sampel 15 10. Prasidha Aneka Niaga Tbk. √ √ √ x
11. Sekar Bumi Tbk. √ √ √ √ √ x
12. Sekar Laut Tbk. √ √ √ √ √ √ Sampel 16
13. Siantar Top Tbk. √ √ √ √ √ √ Sampel 17
14. Tiga Pilar Sejahtera Food Tbk. √ √ √ √ √ √ Sampel 18 15. Tri Banyan Tirta Tbk. x
16. Ultrajaya Milk Industry &
Trading Co. Tbk. √ √ √ √ √ √ Sampel 19
E. Industri Logam dan sejenisnya
1. Alakasa Industrindo Tbk. √ √ √ x 2. Alumindo Light Metal Industry
Tbk. √ √ √ √ √ √ Sampel 20
3. Betonjaya Manunggal Tbk. √ √ √ √ √ √ Sampel 21
4. Citra Tubindo Tbk. √ √ √ √ x
5. Gunawan Dianjaya Steel Tbk. √ √ √ √ √ x
6. Indal Aluminium Industry Tbk. √ √ √ √ √ √ Sampel 22 7. Jakarta Kyoei Steel Works Tbk. √ √ √ √ √ x
8. Jaya Pari Steel Tbk. √ √ √ x
9. Krakatau Steel (Persero) Tbk. √ √ √ √ √ x
10. Lion Metal Works Tbk. √ √ √ √ √ √ Sampel 23 11. Lionmesh Prima Tbk. √ √ √ √ √ √ Sampel 24 12. Pelangi Indah Canindo Tbk. √ √ √ √ √ √ Sampel 25 13. Pelat Timah Nusantara Tbk. √ √ √ √ √ x
14. Saranacentral Bajatama Tbk. √ √ √ x 15. Steel Pipe Industry of Indonesia
Tbk.
√ √ √ √ √ x
16. Tembaga Mulia Semanan Tbk. √ √ √ √ x F. Industri Kimia
1. Barito Pacific Tbk. √ √ √ x 2. Budi Acid Jaya Tbk. √ √ √ x 3. Chandra Asri Petrochemical
Tbk. √ √ √ √ x
4. Duta Pertiwi Nusantara Tbk. √ √ √ x
(Lanjutan lampiran 1) 8 Intanwijaya Internasional Tbk. √ √ √ x
9. Sorini Agro Asia Corporindo
Tbk. √ √ √ x
10. Unggul Indah Cahaya Tbk. √ √ √ √ √ x G. Industri Plastik dan Kemasan
1. Alam Karya Unggul Tbk. √ √ √ x 2. Argha Karya Prima Industry
Tbk. √ √ √ √ √ x
3. Asiaplast Industries Tbk. √ √ √ √ √ x
4. Berlina Tbk. √ √ √ x
5. Indopoly Swakarsa Industry
Tbk. √ √ √ √ x
6. Champion Pacific Indonesia
Tbk. √ √ √ √ √ √ Sampel 27
7. Sekawan Intipratama Tbk. √ √ √ x
8. Siwani Makmur Tbk. √ √ √ √ √ x
9. Lotte Chemical Titan Tbk. √ √ √ √ √ x
10. Trias Sentosa Tbk. √ √ √ √ √ √ Sampel 28 11. Yanaprima Hastapersada Tbk. √ √ √ √ √ √ Sampel 29
H. Industri Pakan Ternak
1. Charoen Pokphand Indonesia
Tbk. √ √ x
2. JAPFA Comfeed Indonesia Tbk. √ √ x 3. Malindo Feedmill Tbk. √ √ x 4. Sierad Produce Tbk. √ √ x I. Industri Kayu dan
pengolahannya
1. Sumalindo Lestari Jaya Tbk. √ √ x 2. Tirta Mahakam Resources Tbk. √ √ x J. Industri Pulp dan Kertas
1. Alkindo Naratama Tbk x
2. Fajar Surya Wisesa Tbk. √ √ √ x 3. Kertas Basuki Rachmat
Indonesia Tbk. √ √ √ √ √ x
4. Indah Kiat Pulp & Paper Tbk. √ √ √ √ x 5. Pabrik Kertas Tjiwi Kimia Tbk. √ √ √ √ x
6. Suparma Tbk. √ √ √ √ √ x
7. Surabaya Agung Industri Pulp &
Kertas Tbk. √ √ √ √ √ x
8. Toba Pulp Lestari Tbk. √ √ √ √ x K. Industri Tekstil dan Garment
(Lanjutan lampiran 1)
2. Argo Pantes Tbk. √ √ √ √ √ x
3. Asia Pacific Fibers Tbk. √ √ √ √ √ x 4. Century Textile Industry (PS)
Tbk. √ √ √ x
5. Century Textile Industry (Seri
B) Tbk. √ √ √ √ √
x
6. Eratex Djaja Tbk. √ √ √ √ x
7. Ever Shine Textile Industry Tbk. √ √ √ √ √ x 8. ICTSI Jasa Prima Tbk. x
9. Indo-Rama Synthetics Tbk. √ √ √ √ x
10. Nusantara Inti Corpora Tbk. √ √ √ √ √ √ Sampel 30
11. Pan Brothers Tbk. √ √ √ √ x
12. Panasia Filament Inti Tbk. √ x
13. Panasia Indo Resources Tbk. √ √ √ x 14. Polychem Indonesia Tbk. √ √ √ √ x
15. Ricky Putra Globalindo Tbk. √ √ √ √ √ √ Sampel 31
16. Dynaplast Tbk. √ x
17. Sunson Textile Manufacturer
Tbk. √ √ √ x
18. Tifico Fiber Indonesia Tbk. √ √ √ √ x 19. Aqua Golden Misisippi Tbk. √ x
20. Unitex Tbk. √ √ √ x
L. Industri Alas Kaki
1. Primarindo Asia Infrastructure
Tbk. √ √ x
2. Sepatu Bata Tbk. √ √ x
M. Industri Kabel
1. Surya Intrindo Makmur Tbk. √ x 2. Jembo Cable Company Tbk. √ √ x 3. Kabelindo Murni Tbk. √ √ x 4. KMI Wire and Cable Tbk. √ √ x 5. Sumi Indo Kabel Tbk. √ √ x 6. Supreme Cable Manufacturing
& Commerce Tbk. √ √ x N. Industri Elektronika
(Lanjutan lampiran 1) 2. Sat Nusapersada Tbk. √ √ x
O. Industri Rokok
1. Bentoel Internasional Investama
Tbk. √ √ x
2. Gudang Garam Tbk. √ √ x
3. HM Sampoerna Tbk. √ √ x
4. Wismilak Inti Makmur Tbk. X P. Industri Farmasi
1. Darya-Varia Laboratoria Tbk. √ √ √ √ √ √ Sampel 32 2. Indofarma (Persero) Tbk. √ √ √ x
3. Kalbe Farma Tbk. √ √ √ √ √ √ Sampel 33
4. Kimia Farma (Persero) Tbk. √ √ √ √ √ √ Sampel 34
5. Merck Tbk. √ √ √ √ √ x
6. Pyridam Farma Tbk. √ √ √ √ √ √ Sampel 35
7. Merck Sharp Dohme Pharma
Tbk. √ √ √ x
8. Taisho Pharmaceutical Indonesia
Tbk. √ √ √ √ √ x
9. Taisho Pharmaceutical Indonesia
(PS) Tbk. √ √ √ √ √
x
10. Tempo Scan Pacific Tbk. √ √ √ √ √ √ Sampel 36 Q. Industri Kosmetik dan Barang Keperluan Rumah Tangga
1. Mandom Indonesia Tbk. √ √ x 2. Martina Berto Tbk. √ √ x
3. Mustika Ratu Tbk. √ √ x
4. Unilever Indonesia Tbk. √ √ x R. Industri Peralatan Rumah Tangga
1. Kedaung Indah Can Tbk. √ √ x 2. Kedawung Setia Industrial Tbk. √ √ x 3. Langgeng Makmur Industri Tbk. √ √ x 4. Sumber Energi Andalan Tbk. √ √ x
DATA PENELITIAN
Lampiran 2
Kualitas Audit (diproksikan dengan Ukuran KAP) pada Perusahaan Sampel
No Kode Kualitas Audit
2010 2011 2012 2013
1 ASII 1
(Tanudiredja, Wibisana &
Rekan)
1 (Tanudiredja,
Wibisana & Rekan)
1 (Tanudiredja,
Wibisana & Rekan)
1 (Tanudiredja,
Wibisana & Rekan)
2 AUTO 1
(Tanudiredja, Wibisana &
Rekan)
1 (Tanudiredja,
Wibisana & Rekan)
1 (Tanudiredja,
Wibisana & Rekan)
1 (Tanudiredja,
Wibisana & Rekan) 3 GJTL 1
(Osman Bing Satrio &
Rekan)
1 (Osman Bing
Satrio & Rekan)
1 (Osman Bing Satrio & Eny)
1 (Osman Bing Satrio & Eny)
4 IMAS 1
(Purwantono, Suherman &
Surja)
1 (Purwantono,
Suherman & Surja)
1 (Purwantono,
Suherman & Surja)
1 (Purwantono,
Suherman & Surja) 5 INDS 0
(Supoyo, Sutjahjo, Subyantara &
Rekan)
0 (Supoyo, Sutjahjo, Subyantara &
Rekan)
0 (Tanubrata Sutanto Fahmi
& Rekan)
0 (Tanubrata Sutanto Fahmi
& Rekan) Pamudji &
Rekan)
0 (Budiman,
Wawan, Pamudji &
Rekan)
0 (Supoyo, Sutjahjo, Subyantara &
Rekan) 7 PRAS 0
(Bismar, Muntalib &
Yunus)
0 (Paul Hadiwinata,
Hidajat, Arsono, Ade
Fatma & Arsono, Ade
Fatma & Rekan)
0 (Krisnan,
(Lanjutan Lampiran 2) 8 SMSM 0
(Tjahjadi, Pradhono & Teramihardja)
0 (Teramihardja,
Pradhono & Chandra)
Suherman & Surja) 9 ADES 0
(Johan Malonda Mustika &
Rekan)
0 (Johan Malonda Mustika &
Rekan)
0 (Johan Malonda Mustika &
Rekan)
0 (Johan Malonda Mustika &
Rekan)
10 CEKA 1
(Purwantono, Suherman &
Surja)
1 (Purwantono,
Suherman & Surja)
1 (Purwantono,
Suherman & Surja)
1 (Purwantono,
Suherman & Surja) 11 DLTA 1
(Osman Bing Satrio &
Rekan)
1 (Osman Bing
Satrio & Rekan)
1 (Osman Bing Satrio & Eny)
1 (Osman Bing Satrio & Eny)
12 ICBP 1
(Purwantono, Suherman &
Surja)
1 (Purwantono,
Suherman & Surja)
1 (Purwantono,
Suherman & Surja)
1 (Purwantono,
Suherman & Surja)
13 INDF 1
(Purwantono, Suherman &
Surja)
1 (Purwantono,
Suherman & Surja)
1 (Purwantono,
Suherman & Surja)
1 (Purwantono,
Suherman & Surja)
Wibisana & Rekan) Suherman &
Surja)
1 (Purwantono,
Suherman & Surja)
1 (Purwantono,
Suherman & Surja)
1 (Purwantono,
Suherman & Surja) 16 SKLT 0
(Paul Hadiwinata,
Hidajat, Arsono, Ade
Fatma & Arsono, Ade
Fatma & Arsono, Ade
Fatma & Arsono, Ade
Fatma & Rekan) 17 STTP 0
(Aryanto, Amir Jusuf,
Mawar & Saptoto)
0 (Hadori Sugiarto Adi
& Rekan)
0 (Hadori Sugiarto Adi
& Rekan)
0 (Hadori Sugiarto Adi
(Lanjutan Lampiran 2) 18 AISA 0
(Aryanto, Amir Jusuf,
Mawar & Saptoto)
0 (Aryanto, Amir Jusuf,
Mawar & Saptoto)
0 (Aryanto, Amir Jusuf,
Mawar & Saptoto)
0 (Aryanto, Amir Jusuf,
Mawar & Saptoto)
19 ULTJ 0
(Koesbandijah , Beddy Samsi
& Setiasih)
0 (Koesbandijah , Beddy Samsi
& Setiasih)
0 (Bambang Budi Tresno)
0 (Tanubrata Sutanto Fahmi
& Rekan) 20 ALMI 0
(Paul Hadiwinata,
Hidajat, Arsono, Ade
Fatma & Arsono, Ade
Fatma & Arsono, Ade
Fatma & Arsono, Ade
Fatma & Rekan) 21 BTON 0
(Aryanto, Amir Jusuf,
Mawar & Saptoto)
0 (Aryanto, Amir Jusuf,
Mawar & Saptoto)
0 (Aryanto, Amir Jusuf,
Mawar & Saptoto)
0 (Aryanto, Amir Jusuf,
Mawar & Arsono, Ade
Fatma & Arsono, Ade
Fatma & Arsono, Ade
Fatma & Arsono, Ade
Fatma & Rekan) 23 LION 0
(Kosasih, Nurdiyaman,
Tjahjo & Rekan)
0 (Kosasih, Nurdiyaman,
Tjahjo & Rekan)
0 (Kosasih, Nurdiyaman,
Tjahjo & Rekan)
0 (Kosasih, Nurdiyaman,
Tjahjo & Rekan) 24 LMSH 0
(Kosasih, Nurdiyaman,
Tjahjo & Rekan)
0 (Kosasih, Nurdiyaman,
Tjahjo & Rekan)
0 (Kosasih, Nurdiyaman,
Tjahjo & Rekan)
0 (Kosasih, Nurdiyaman,
Tjahjo & Rekan) 25 PICO 0
(Doli, Bambang, Sudarmadji &
Dadang)
0 (Achmad,
Rasyid Hisbullah &
(Lanjutan Lampiran 2) 26 SRSN 0
(Aryanto, Amir Jusuf,
Mawar & Saptoto)
0 (Aryanto, Amir Jusuf,
Mawar & Saptoto)
0 (Aryanto, Amir Jusuf,
Mawar & Saptoto)
0 (Aryanto, Amir Jusuf,
Mawar & Saptoto) 27 IGAR 0
(Aryanto, Amir Jusuf,
Mawar & Saptoto)
0 (Aryanto, Amir Jusuf,
Mawar & Saptoto)
0 (Aryanto, Amir Jusuf,
Mawar & Saptoto)
0 (Aryanto, Amir Jusuf,
Mawar & Saptoto)
28 TRST 1
(Purwantono, Suherman &
Surja)
1 (Purwantono,
Suherman & Surja)
1 (Purwantono,
Suherman & Surja)
1 (Purwantono,
Suherman & Surja) 29 YPAS 0
(Tjahjadi, Pradohono & Teramihardja) Sofwan &
Rekan)
0 (Drs. Imam
Syafei & Rekan)
0 (Drs. Imam
Syafei & Rekan)
0 (Drs. Imam
Syafei & Rekan) 31 RICY 0
(Joachim Sulityo & Rekan)
0 (Joachim Sulityo &
Rekan)
0 (Joachim Sulityo &
Rekan)
0 (Joachim Poltak Lian
Michell & Rekan)
32 DVLA 1
(Purwantono, Suherman &
Surja)
1 (Purwantono,
Suherman & Surja)
1 (Purwantono,
Suherman & Surja)
1 (Purwantono,
Suherman & Surja)
33 KLBF 1
(Purwantono, Suherman &
Surja)
1 (Purwantono,
Suherman & Surja)
1 (Purwantono,
Suherman & Surja)
1 (Purwantono,
Suherman & Surja) Sutanto Fahmi
& Rekan)
0 (Tanubrata Sutanto Fahmi
& Rekan)
0 (Tanubrata Sutanto Fahmi
& Rekan)
0 (Tanubrata Sutanto Fahmi
(Lanjutan Lampiran 2) 36 TSPC 0
(Tanubrata Sutanto Fahmi
& Rekan)
0 (Tanubrata Sutanto Fahmi
& Rekan)
0 (Tanubrata Sutanto Fahmi
& Rekan)
0 (Tanubrata Sutanto Fahmi
(Lanjutan Lampiran 2)
Kualitas Audit (diproksikan dengan Auditor Spesialisasi Industri) pada
Perusahaan Sampel
No Kode Kualitas Audit
2010 2011 2012 2013
(Lanjutan Lampiran 2)
Auditor Tenure pada Perusahaan Sampel
No Kode Kualitas Audit
2010 2011 2012 2013
1 ASII 1 (Eddy Rints, SE., Ak., CPA)
1 (Eddy Rints, SE., Ak., CPA)
(Ade Setiawan Elimin, CPA)
1 (Ade Setiawan
Elimin, CPA)
1 (Irhoan Tanudiredja,
CPA)
1 (Ade Setiawan
Elimin, CPA) 3 GJTL 1
(Alvin Ismanto, SE)
1 (Bing Harianto, SE)
1 (Bing Harianto, SE)
1 (Bing Harianto, SE) 4 IMAS 0 Sutanto, SE, MM, CPA)
1 (Drs. Wawat
Sutanto, SE, MM, CPA, (Drs. Budiman Soedarno, Ak)
1 (Drs. Budiman Soedarno, Ak)
1 Pakpahan, Ak,
MM, CPA) Mustika Karta,
(Lanjutan Lampiran 2) (Henri Arifian)
1 (Henri Arifian)
12 ICBP 1
(Dra. Tohana Widjaja, CPA)
1 (Dra. Tohana Widjaja, CPA)
1 Tjahyadi, SE,
CPA) (Arief Setyadi,
CPA) Budi Tresno)
1 (Bambang Budi Tresno) 20 ALMI 1 (Arief Setyadi,
(Lanjutan Lampiran 2) (Arief Setyadi,
CPA) 23 LION 1
(Drs. Ruchjat Kosasih, M.M,
CPA)
1 (Drs. Ruchjat Kosasih, M.M,
CPA)
1 (Drs. Ruchjat Kosasih, M.M,
CPA)
(Drs. Ruchjat Kosasih, M.M,
CPA)
1 (Drs. Ruchjat Kosasih, M.M,
CPA)
1 (Drs. Ruchjat Kosasih, M.M,
CPA)
(Drs. Bambang Sulitiyanto, (Dra. Griselda
Situmorang, Ak. CPA)
1 (Dra. Griselda
Situmorang, (Riki Afrianof) 27 IGAR 1
(Peter Surja)
1 (Peter Surja)
1 Soetiono, SE.,
Ak. CPA) Sofwan, CPA)
(Lanjutan Lampiran 2) 33 KLBF 1
(Agung Purwanto)
1 (Sinarta)
1 (Peter Surja)
1 (Peter Surja) 34 KAEF 1
(Achmad Hidayat, CPA)
1 (Iskariman
Supardjo)
1 (Iskariman
Supardjo)
1 (Iskariman
Supardjo) 35 PYFA 1
(F. X. Purwoto, SE,
Ak. CPA)
1 (F. X. Purwoto, SE,
Ak. CPA)
1 (F. X. Purwoto, SE,
Ak. CPA)
1 (Fahmi, SE,
Ak. CPA) 36 TSPC 1
(Fahmi, SE, Ak. CPA)
1 (Fahmi, SE,
Ak. CPA)
1 (Fahmi, SE,
Ak. CPA)
1 (Drs. Wawat
(Lanjutan Lampiran 2)
Data Arus Kas Operasi Abnormal 2010 No Kode Arus Kas Operasi Abnormal
1 ASII -0.01079455
2 AUTO 0.0468851
3 GJTL 0.08375954
4 IMAS -0.31840257
5 INDS -0.05536989
6 NIPS 0.01372461
7 PRAS 0.17487668
8 SMSM 0.11773513
9 ADES -0.2560292
10 CEKA -0.34700839
11 DLTA 0.01669548
12 ICBP 0.10214792
13 INDF 0.15688373
14 MLBI 0.27934765
15 ROTI 0.25842028
16 SKLT -0.02980173
17 STTP -0.07279133
18 AISA -0.03278129
19 ULTJ 0.12337209
20 ALMI -0.14015475
21 BTON 0.1842883
22 INAI -0.21818247
23 LION 0.08057371
24 LMSH -0.02993034
25 PICO -0.07397026
26 SRSN -0.00784264
27 IGAR 0.21488429
28 TRST 0.04852052
29 YPAS 0.03075351
30 UNIT 0.02350901
31 RICY 0.0220284
32 DVLA 0.13671597
33 KLBF 0.15970739
34 KAEF 0.04325376
35 PYFA -0.00144095
(Lanjutan Lampiran 2)
Data Arus Kas Operasi Abnormal Tahun 2011 No. Kode Arus Kas Operasi Abnormal
1 ASII 0.01726336
2 AUTO -0.019309464
3 GJTL -0.02584336
4 IMAS 0.08185212
5 INDS 0.04865068
6 NIPS -0.18576444
7 PRAS -0.02094812
8 SMSM 0.13075432
9 ADES 0.14897276
10 CEKA 0.11483344
11 DLTA 0.1528516
12 ICBP 0.07986016
13 INDF 0.05727232
14 MLBI 0.494185
15 ROTI 0.20566052
16 SKLT 0.00656928
17 STTP 0.07884676
18 AISA 0.00860896
19 ULTJ 0.15131996
20 ALMI 0.02566428
21 BTON 0.32233464
22 INAI -0.01071444
23 LION 0.1035088
24 LMSH -0.01338256
25 PICO -0.08330884
26 SRSN 0.03262144
27 IGAR -0.01517332
28 TRST 0.05850388
29 YPAS -0.01341532
30 UNIT 0.11061288
31 RICY -0.0285142
32 DVLA 0.02002816
33 KLBF 0.11957724
34 KAEF -0.06701332
35 PYFA -0.04160512
(Lanjutan Lampiran 2)
Data Arus Kas Operasi Abnormal Tahun 2012 No. Kode Arus Kas Operasi Abnormal
1 ASII -0.05821069
2 AUTO -0.03082901
3 GJTL 0.05460455
4 IMAS 0.0676635
5 INDS -0.02551943
6 NIPS -0.10824626
7 PRAS 0.07647396
8 SMSM 0.1336407
9 ADES 0.12938144
10 CEKA 0.12030045
11 DLTA 0.12377971
12 ICBP 0.07112243
13 INDF 0.05392299
14 MLBI 0.37543059
15 ROTI 0.08362397
16 SKLT -0.05454198
17 STTP -0.09000049
18 AISA -0.05833648
19 ULTJ 0.09166306
20 ALMI -0.1295435
21 BTON 0.21071735
22 INAI -0.25268747
23 LION 0.12038598
24 LMSH 0.0249717
25 PICO -0.10394563
26 SRSN -0.07305497
27 IGAR -0.016161648
28 TRST -0.02792608
29 YPAS -0.24320177
30 UNIT 0.05529302
31 RICY -0.031222174
32 DVLA 0.03328953
33 KLBF -0.00068486
34 KAEF 0.01040216
35 PYFA -0.044159055
(Lanjutan Lampiran 2)
Data Arus Kas Operasi Abnormal Tahun 2013 No. Kode Arus Kas Operasi Abnormal
1 ASII 0.01743568
2 AUTO -0.09901926
3 GJTL 0.02142223
4 IMAS 0.03103557
5 INDS 0.0390437
6 NIPS -0.00845066
7 PRAS -0.0241876
8 SMSM 0.14145273
9 ADES -0.01216695
10 CEKA -0.47616578
11 DLTA 0.16139374
12 ICBP -0.05167668
13 INDF 0.00530974
14 MLBI 0.39969426
15 ROTI 0.10159652
16 SKLT -0.21048031
17 STTP -0.13607244
18 AISA -0.14019924
19 ULTJ -0.11471278
20 ALMI -0.47110785
21 BTON 0.09683678
22 INAI 0.0261851
23 LION 0.06423507
24 LMSH -0.08636671
25 PICO -0.13490261
26 SRSN 0.01573469
27 IGAR -0.12239224
28 TRST -0.02495893
29 YPAS -0.08702102
30 UNIT -0.01407214
31 RICY -0.25511736
32 DVLA 0.0115034
33 KLBF -0.10116007
34 KAEF -0.11940967
35 PYFA -0.12354432
HASIL PENGOLAHAN DATA SPSS
Lampiran 3
1. Statistik Deskriptif
Descriptive Statistics
N Minimum Maximum Mean
Std. Deviation
Y 144 -.476 .494 .01222 .140286
Valid N
(listwise) 144
2. Statistik Frekuensi
X1
Frequency Percent Valid Percent
Cumulative Percent
Valid 0 91 63.2 63.2 63.2
1 53 36.8 36.8 100.0
Total 144 100.0 100.0
X2
Frequency Percent Valid Percent
Cumulative Percent
Valid 0 95 66.0 66.0 66.0
1 49 34.0 34.0 100.0
Total 144 100.0 100.0
X3
Frequency Percent Valid Percent
Cumulative Percent
Valid 0 8 5.6 5.6 5.6
1 136 94.4 94.4 100.0
3. Hasil Uji Normalitas
a. Test distribution is Normal b. Calculated from data
One-Sample Kolmogorov-Smirnov Test
Unstandardize d Residual
N 144
Normal Parametersa Mean .0000000
Std. Deviation .13285149
Most Extreme Differences
Absolute .081
Positive .066
Negative -.081
Kolmogorov-Smirnov Z .968
4. Hasil Uji Multikolinearitas
5. Hasil Uji Heteroskedatisitas
Coefficientsa
Model
Unstandardized Coefficients
Standardized Coefficients
t Sig.
B Std. Error Beta
1 (Constant) .086 .034 2.552 .012
X1 .013 .016 .066 .784 .435
X2 -.019 .017 -.098 -1.141 .256
X3 .012 .034 .030 .355 .723
a. Dependent Variable: ABS_RES1
Coefficientsa
Model
Unstandardized Coefficients
Standardized Coefficients
t Sig.
Collinearity Statistics
B Std. Error Beta Tolerance VIF
1(Constant) -.083 .049 -1.694 .092
X1 .075 .023 .260 3.238 .002 .990 1.010
X2 -.054 .024 -.183 -2.250 .026 .965 1.037
X3 .091 .050 .149 1.823 .070 .964 1.038
6. Hasil Uji Autokerelasi
7. Hasil Uji Statistik F
Coefficientsa
Model
Unstandardized Coefficients
Standardized Coefficients
t Sig.
B Std. Error Beta
1 (Constant) .008 .049 .153 .879
X1 .001 .023 .002 .025 .980
X2 -.003 .024 -.011 -.127 .899
X3 -.007 .050 -.012 -.136 .892
res_2 .138 .085 .138 1.624 .107
a. Dependent Variable: Unstandardized Residual
ANOVAb
Model
Sum of
Squares df Mean Square F Sig.
1 Regression .290 3 .097 5.369 .002a
Residual 2.524 140 .018
Total 2.814 143
a. Predictors: (Constant), X3, X1, X2
8. Hasil Uji Statistik t
Coefficientsa
Model
Unstandardized Coefficients
Standardized Coefficients
t Sig.
B Std. Error Beta
1 (Constant) -.083 .049 -1.694 .092
X1 .075 .023 .260 3.238 .002
X2 -.054 .024 -.183 -2.250 .026
X3 .091 .050 .149 1.823 .070
a. Dependent Variable: Y
9. Hasil Uji Koefisien Determinasi
Model Summaryb
Model R R Square
Adjusted R Square
Std. Error of the Estimate
1 .321a .103 .084 .134267
a. Predictors: (Constant), X3, X1, X2