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 - √ -
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)
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
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
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
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
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
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
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
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.
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
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