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Lampiran 1 Tabel 3.1 Proses Seleksi Sampel Berdasarkan Kriteria No Nama Perushaan Kriteria12 Sampel

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Lampiran 1 Tabel 3.1

Proses Seleksi Sampel Berdasarkan Kriteria

No Nama Perushaan Kriteria

1 2 Sampel

1 Bank Rakyat Indonesia Argo Niaga Tbk √ Sampel 1

2 Bank ICB Bumi Putera Tbk √ √ Sampel 2

3 Bank Capital Indonesia Tbk √ √ Sampel 3

4 Bank Ekonomi Raharja Tbk √ √ Sampel 4

5 Bank Central Asia Tbk √ √ Sampel 5

6 Bank Bukopin Tbk √ √ Sampel 6

7 Bank Mestika Dharma Tbk - √ -

8 Bank Negara Indonesia (Persero) Tbk √ √ Sampel 7 9 Bank Nusantara Parahyangan Tbk √ √ Sampel 8 10 Bank Rakyat Indonesia (Persero) Tbk √ √ Sampel 9 11 Bank Tabungan Negara (Persero) Tbk √ √ Sampel 10

12 Bank Mutiara Tbk √ √ Sampel 11

13 Bank Danamon Indonesia Tbk √ √ Sampel 12

14 Bank Pundi Indonesia Tbk √ √ Sampel 13

15 Bank Jabar Banten Tbk √ √ Sampel 14

16 Bank Pembangunan Daerah Jawa Timur Tbk - √

-17 Bank Kesawan Tbk √ √ Sampel 15

18 Bank Maspion Indonesia Tbk - √

-19 Bank Mandiri (persero) Tbk √ √ Sampel 16

20 Bank Bumi Arta Tbk √ √ Sampel 17

21 Bank CIMB Niaga Tbk Tbk √ √ Sampel 18

22 Bank Internasional Indonesia Tbk √ √ Sampel 19

23 Bank Permata Tbk √ √ Sampel 20

24 Bank Sinar Mas Tbk √ √ Sampel 21

25 Bank Pembangunan Maluku - √ -

26 Bank Tabungan Pensiunan Nasional Tbk √ √ Sampel 22 27 Bank Victoria Internasional Tbk √ √ Sampel 23 28 Bank Artha Graha Internasional Tbk √ √ Sampel 24 29 Bank Mayapada Internasional Tbk √ √ Sampel 25 30 Bank Windu Kentjana Internasional Tbk √ √ Sampel 26

31 Bank Mega Tbk √ √ Sampel 27

32 Bank Mitraniaga - √ -

33 Bank NISP OCBC Tbk √ √ Sampel 28

34 Bank National Nobu Tbk - √ -

(2)

39 Bank DKI - √ -

40 Bank Nagari (BDP Sumatera Barat) - √ -

41 Bank Sulut - √ -

42 Bank Pembangunan Daerah Sumut - √ -

Tabel 3.2 Hasil seleksi sampel

No. Keterangan Jumlah

1 Total perusahaan perbankan yang terdaftar di BEI 42 2 Perusahaan perbankan yang tidak terdaftar di BEI

secara berturut-turut selama periode 2010-2012

(12)

3 Perusahaan perbankan yang tidak

mempublikasikan laporan keuangan per 31 desember

(0)

Jumlah Perusahaan Sampel 30

Tahun pengamatan 3

Jumlah Sampel Total Selama Periode Penelitian (2010-2012)

(3)

Lampiran 2 UKURAN KAP

NO NAMA PERUSAHAAN 2010 2011 2012

BRI Agroniaga Bank ICB Bumi Putra Bank Capital Indonesia Bank Ekonomi Raharja Bank Central Asia Bank Bukopin

Bank Negara Indonesia Bank Nusantara Parahyangan Bank Rakyat Indonesia Bank Tabungan Negara Bank Mutiara

Bank Danamon Bank Pundi Indonesia Bank Jawa Barat Banten Bank Kesawan

Bank Mandiri Bank Bumi Artha Bnak CIMB Niaga

Bank Internasional Indonesia Bank Permata

Bank Sinar Mas

Bank Tabungan Pensiunan Nasional Bank Victoria

Bank Arta Graha Bank Mayapada Bank Windu Kentjana Bank Mega

Bank NISP OCBC Bank Pan Indonesia Bank Himpunan Saudara

(4)

Lampiran 3 AUDIT TENURE

NO NAMA PERUSAHAAN 2010 2011 2012

BRI Agroniaga Bank ICB Bumi Putra Bank Capital Indonesia Bank Ekonomi Raharja Bank Central Asia Bank Bukopin

Bank Negara Indonesia Bank Nusantara Parahyangan Bank Rakyat Indonesia Bank Tabungan Negara Bank Mutiara

Bank Danamon Bank Pundi Indonesia Bank Jawa Barat Banten Bank Kesawan

Bank Mandiri Bank Bumi Artha Bnak CIMB Niaga

Bank Internasional Indonesia Bank Permata

Bank Sinar Mas

Bank Tabungan Pensiunan Nasional Bank Victoria

Bank Arta Graha Bank Mayapada Bank Windu Kentjana Bank Mega

Bank NISP OCBC Bank Pan Indonesia Bank Himpunan Saudara

(5)

Lampiran 4

UKURAN PERUSAHAAN KLIEN (LN TOTAL ASET)

NO NAMA PERUSAHAAN 2010 2011 2012

BRI Agroniaga Bank ICB Bumi Putra Bank Capital Indonesia Bank Ekonomi Raharja Bank Central Asia Bank Bukopin

Bank Negara Indonesia Bank Nusantara Parahyangan Bank Rakyat Indonesia Bank Tabungan Negara Bank Mutiara

Bank Danamon Bank Pundi Indonesia Bank Jawa Barat Banten Bank Kesawan

Bank Mandiri Bank Bumi Artha Bnak CIMB Niaga

Bank Internasional Indonesia Bank Permata

Bank Sinar Mas

Bank Tabungan Pensiunan Nasional Bank Victoria

Bank Arta Graha Bank Mayapada Bank Windu Kentjana Bank Mega

Bank NISP OCBC Bank Pan Indonesia Bank Himpunan Saudara

28.7475 29.7897 29.1124 30.7001 33.4130 31.4915 33.1467 29.2951 33.6331 31.8561 30.0090 32.4050 28.0767 31.4025 28.5826 33.7397 28.6097 32.5984 31.9502 31.9325 30.0498 31.1726 29.9636 30.4679 29.9437 29.1022 31.5744 31.5458 32.3218 28.8083

28.8783 29.6163 29.1775 30.8155 33.5762 31.6772 33.3316 29.5130 33.7835 32.1210 30.2057 32.5889 29.4216 31.6282 28.9102 33.9443 28.7172 32.7478 32.1840 32.2493 30.4439 31.4737 30.0993 30.5851 30.1922 29.4955 31.7566 31.7226 32.4573 29.2574

(6)

Lampiran 5

LEVERAGE (TOTAL LIABILITIES/TOTAL ASSET)

NO NAMA PERUSAHAAN 2010 2011 2012

BRI Agroniaga Bank ICB Bumi Putra Bank Capital Indonesia Bank Ekonomi Raharja Bank Central Asia Bank Bukopin

Bank Negara Indonesia Bank Nusantara Parahyangan Bank Rakyat Indonesia Bank Tabungan Negara Bank Mutiara

Bank Danamon Bank Pundi

Bank Jawa Barat Banten Bank Kesawan

Bank Mandiri Bank Bumi Artha Bnak CIMB Niaga Bank Internasional Bank Permata Bank Sinar Mas

Bank Tabungan Pensiunan Nasional Bank Victoria

Bank Artha Graha Bank Mayapada Bank Windu Kentjana Bank Mega

Bank NISP OCBC Bank Pan Indonesia Bank Himpunan Saudara

(7)

Lampiran 6

KUALITAS AUDIT

NO NAMA PERUSAHAAN 2010 2011 2012

BRI Agroniaga Bank ICB Bumi Putra Bank Capital Indonesia Bank Ekonomi Raharja Bank Central Asia Bank Bukopin

Bank Negara Indonesia Bank Nusantara Parahyangan Bank Rakyat Indonesia Bank Tabungan Negara Bank Mutiara

Bank Danamon Bank Pundi Indonesia Bank Jawa Barat Banten Bank Kesawan

Bank Mandiri Bank Bumi Artha Bnak CIMB Niaga

Bank Internasional Indonesia Bank Permata

Bank Sinar Mas

Bank Tabungan Pensiunan Nasional Bank Victoria

Bank Arta Graha Bank Mayapada Bank Windu Kentjana Bank Mega

Bank NISP OCBC Bank Pan Indonesia Bank Himpunan Saudara

(8)

Lampiran 7

Logistic Regression

Case Processing Summary

Unweighted Casesa N Percent

Selected Cases

Included in

Analysis 90 100.0

Missing Cases 0 .0

Total 90 100.0

Unselected Cases 0 .0

Total 90 100.0

a. If weight is in effect, see classification table for the total number of cases.

Dependent Variable Encoding

Original Value

Internal Value Kualitas

audit tidak baik

0

Kualitas

audit baik 1

Categorical Variables Codings

Frequenc y

Parameter coding (1) Ukuran

KAP

(9)

Block 0: Beginning Block Iteration Historya,b,c

Iteration -2 Log likelihood

Coefficient s

Constant

Step 0

1 85.056 1.289

2 84.245 1.515

3 84.241 1.531

4 84.241 1.531

a. Constant is included in the model. b. Initial -2 Log Likelihood: 84.241 c. Estimation terminated at iteration number 4 because parameter estimates changed by less than .001.

Classification Tablea,b

Observed Predicted

Kualitas Audit Percentage Correct .0000 1.0000

Step 0

Kualitas Audit

.0000 0 16 .0

1.0000 0 74 100.0

Overall Percentage 82.2

a. Constant is included in the model. b. The cut value is .500

Variables in the Equation

B S.E. Wald df Sig. Exp(B)

Step 0 Constant 1.531 .276 30.855 1 .000 4.625

Variables not in the Equation

Score df Sig.

Step 0 Variables

X1(1) .465 1 .495

X2 9.502 1 .002

(10)

Block 1: Method = Enter Iteration Historya,b,c,d

Iteration -2 Log likelihood

Coefficients

Constant X1(1) X2 X3 X4

Step 1

1 76.296 -2.799 -.165 -.658 -.049 7.581 2 73.070 -4.940 -.324 -1.007 -.084 12.366 3 72.905 -5.643 -.396 -1.111 -.097 13.933 4 72.904 -5.698 -.403 -1.118 -.098 14.055 5 72.904 -5.698 -.403 -1.118 -.098 14.055 a. Method: Enter

b. Constant is included in the model. c. Initial -2 Log Likelihood: 84.241

d. Estimation terminated at iteration number 5 because parameter estimates changed by less than .001.

Omnibus Tests of Model Coefficients

Chi-square df Sig.

Step 1

Step 11.337 4 .023

Block 11.337 4 .023

Model 11.337 4 .023

Model Summary

Step -2 Log likelihood

Cox & Snell R Square

Nagelkerke R Square

1 72.904a .118 .195

a. Estimation terminated at iteration number 5 because parameter estimates changed by less than .001.

Hosmer and Lemeshow Test

Step Chi-square df Sig.

(11)

Contingency Table for Hosmer and Lemeshow Test

Kualitas Audit = .0000

Kualitas Audit = 1.0000

Total

Observed Expected Observed Expected

Step 1

1 5 4.520 4 4.480 9

2 3 3.125 6 5.875 9

3 0 2.112 9 6.888 9

4 2 1.612 7 7.388 9

5 2 1.270 7 7.730 9

6 1 1.022 8 7.978 9

7 1 .806 8 8.194 9

8 1 .610 8 8.390 9

9 1 .535 8 8.465 9

10 0 .389 9 8.611 9

Classification Tablea

Observed

Predicted

Kualitas Audit Percentage Correct .0000 1.0000

Step 1

Kualitas Audit

.0000 2 14 12.5

1.0000 1 73 98.6

Overall Percentage 83.3

a. The cut value is .500

Variables in the Equation

B S.E. Wald df Sig. Exp(B) 95% C.I.for EXP(B)

Lower Upper

Step 1a

X1(1) -.403 .867 .216 1 .642 .669 .122 3.656

X2 -1.118 .409 7.486 1 .006 .327 .147 .728

X3 -.098 .239 .168 1 .682 .907 .568 1.448

X4 14.055 9.379 2.246 1 .134 1270789.80

5 .013

(12)

Correlation Matrix

Constant X1(1) X2 X3 X4

Step 1

Constant 1.000 -.200 .160 -.582 -.667 X1(1) -.200 1.000 .124 .578 -.325 X2 .160 .124 1.000 -.177 -.133 X3 -.582 .578 -.177 1.000 -.211 X4 -.667 -.325 -.133 -.211 1.000

Casewise Listb

Case Selected Statusa

Observed Predicted Predicted Group

Temporary Variable Kualitas

Audit

Resid ZResid

9 S 0** .935 1 -.935 -3.805

13 S 0** .855 1 -.855 -2.430

22 S 0** .922 1 -.922 -3.441

32 S 0** .883 1 -.883 -2.749

43 S 0** .852 1 -.852 -2.402

71 S 0** .938 1 -.938 -3.896

Gambar

Tabel 3.1 Proses Seleksi Sampel Berdasarkan Kriteria
Tabel 3.2

Referensi

Dokumen terkait

If weight is in effect, see classification table for the total number of cases. Dependent

If weight is in effect, see classification table for the total number of cases.. Dependent

Using the asymptotic standard error assuming the null hypothesis.. If weight is in effect, see classification table for the total number

If weight is in effect, see classification table for the total number of cases.. Dependent

If weight is in effect, see classification table for the total number of cases. Dependent

If weight is in effect, see classification table for the total number of cases. Dependent

Estimation terminated at iteration number 20 because maximum iterations has

If weight is in effect, see classification table for the total number of cases. Estimation terminated at iteration number 7 because parameter estimates changed by less