Pengaruh Karakteristik Komite Audit, Stres Kerja, Pergantian Auditor dan Biaya Eksternal Audit Terhadap Kualitas Audit pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

(1)

UNIVERSITAS SUMATERA UTARA Lampiran i

No.

Proses Seleksi Sampel Perusahaan Manufaktur Tahun 2011 – 2013

Nama Perusahaan Kode

Perusahaan

Kriteria

Sampel 1 2 3 4

1. Indocement Tunggal Prakarsa Tbk. INTP

√

_×

2. Holcim Indonesia Tbk. SMCB

√

_×

3. Semen Indonesia (Persero) Tbk. SMRG

√

_×

4. Semen Baturaja Tbk. SMBR

√

_{× ×}

_×

5. Asahimas Flat Glass Tbk. AMFG

√

_×

6. Arwana Citra Mulia Tbk. ARNA

√

_×

7. Intikeramik Alamasri Industri Tbk. IKAI

√

_×

8. Keramik Indonesia Assosiasi Tbk. KIAS

√

_×

9. Mulia Industrindo Tbk. MLIA

√

_×

10. Surya Toto Indonesia Tbk. TOTO

√

_×

11. Alakasa Industrindo Tbk. ALKA

√

_×

12. Alumindo Light Metal Industry Tbk. ALMI

√

_×

13. Betonjaya Manunggal Tbk. BTON

√

_×

14. Citra Tubindo Tbk. CTBN

√

_×

15. Gunawan Dianjaya Steel Tbk. GDST

√

_×

16. Indal Aluminium Industry Tbk. INAI

√

17. Sumber Energi Andalan Tbk. ITMA

√

_×

18. Jakarta Kyoel Steel works Tbk. JKSW

√

_×

19. Jaya Pari Steel Tbk. JPRS

√

1

20. Krakatau Steel (Persero) Tbk. KRAS

√

_×

21. Lion Metal Works Tbk. LION

√

_×

22. Lionmesh Prima Tbk. LMSH

√

_×

23. Hanson Internasional Tbk. MYRX

√

_×

24. Pelat Timah Nusantara Tbk. NIKL

√

_×

25. Pelangi Indah Canindo Tbk. PICO

√

_×

26. Tembaga Mulia Semanan Tbk. TBMS

√

_×

27. Steel Pipe Industry of Indonesia Tbk. ISSP

√

_{× ×}

_×

28. Barito Pacific Tbk. BRPT

√

_×

29. Budi Acid Jaya Tbk. BUDI

√

_×

30. Duta Pertiwi Nusantara Tbk. DPNS

√

_×

(2)

UNIVERSITAS SUMATERA UTARA

32. EterindoWahanatamaTbk. ETWA

√

_×

33. Intanwijaya Internasional Tbk. INCI

√

_×

34. Sorini Agro Asia CorporindoTbk. SOBI

√

_×

35. Indo Acidatama Tbk. SRSN

√

_×

36. Chandra Asri Petrochemical Tbk. TPIA

√

2

37. Unggul Indah Cahaya Tbk. UNIC

√

_×

38. Alam Karya Unggul Tbk. AKKU

√

_×

39. Argha Karya Prima Industry Tbk. AKPI

√

_×

40. Asiaplast Industries tbk. APLI

√

_×

41. BerlinaTbk. BRNA

√

3

42. Titan Kimia Nusantara Tbk. FPNI

√

_×

43. Champion Pacific Indonesia Tbk. IGAR

√

_×

44. Indopoly Swakarsa Industry Tbk. IPOL

√

_×

45. Sekawan Intipratama Tbk. SIAP

√

_×

46. Siwani Makmur Tbk. SIMA

√

_×

47. Trias Sentosa Tbk. TRST

√

4

48. Yanaprima Hastapersada Tbk. YPAS

√

_×

49. Charoen Pokphand Indonesia Tbk. CPIN

√

_×

50. JAPFA Comteed Indonesia Tbk. JPFA

√

_×

51. Malindo Feedmill Tbk. MAIN

√

_×

52. Sierad Produce Tbk. SIPD

√

5

53. Sumalindo Lestari Jaya Tbk. SULI

√

54. Tirta Mahakam Resources Tbk. TIRT

√

55. Alkindo Naratama Tbk. ALDO

√

_{× ×}

_×

56. Fajar Surya Wisesa Tbk. FASW

√

6

57. Indah Kiat Pulp & Paper Tbk. INKP

√

_×

58. Toba Pulp Lestari Tbk. INRU

√

_×

59. Kertas Basuki Rahmat Indonesia Tbk. KBRI

√

_×

60. Surabaya Agung Industri Pulp & Kertas Tbk.

SAIP

√

_{× ×}

_×

61. Suparma Tbk. SPMA

√

_×

62. Pabrik Kerta Tjiwi Kimia Tbk. TKIM

√

_×

63. Grand Kartech Tbk. KRAH

√

_×

64. Astra Internasional Tbk. ASII

√

_×

65. Astra Otoparts Tbk. AUTO

√

_×

66. Indokordsa Tbk. BRAM

√

_×

67. Goodyear Indonesia Tbk. GDYR

√

_×

68. Gajah Tunggal Tbk. GJTL

√

_×

(3)

71. Multi Prima Sejahtera Tbk. LPIN

√

8

72. Multistrada Arah Sarana Tbk. MASA

√

_×

73. Nipress Tbk. NIPS

√

_×

74. Prima Alloy Steel Universal Tbk. PRAS

√

_×

75. Selamat Sempurna Tbk. SMSM

√

_×

76. Polychem Indonesia Tbk. ADMG

√

_×

77. Argo Pantes Tbk. ARGO

√

_×

78. Century Textile Industry (PS) Tbk. CNTX

√

_×

79. Eratex Djaja Tbk. ERTX

√

_×

80. Ever Shine Textile Industry Tbk. ESTI

√

_×

81. Panasia Indo Resources Tbk. HDTX

√

_×

82. Indo-Rama Synthetics Tbk INDR

√

_×

83. ICTSI Jasa Prima Tbk. KARW

√

_×

84. Apac Citra Centertex Tbk. MYTX

√

_×

85. Panasia Filament Inti Tbk. PAFI

√

_×

86. Pan Brothers Tbk. PBRX

√

9

87. Polychem Indonesia Tbk. POLY

√

_×

88. Ricky Putra Globalindo Tbk. RICY

√

_×

89. Sunson Textile Manufacturer Tbk. SSTM

√

_×

90. Sri Rezaki Isman Tbk. SRIL

√

_×

91. Tritula Internasional Tbk. TRIS

√

_×

92. Nusantara Inti Corpora Tbk. UNIT

√

_×

93. Unitex Tbk. UNTX

√

_×

94. Primarindo Asia Infrastucture Tbk. BIMA

√

_×

95. Surya Intrindo Makmur Tbk. SIMM

√

_×

96. Sumi Indo Kabel Tbk. IKBI

√

_×

97. Jembo Cable Company Tbk. JECC

√

_×

98. KMI Wire and Cable Tbk. KBLI

√

_×

99. Kabelindo Murni Tbk KBLM

√

_×

100. Supreme Cable Manufacturing & Commerce Tbk.

SCCO

√

10

101. Voksel Electric Tbk. VOKS

√

_×

102. Sat NusapersadaTbk. PTSN

√

103. Akasha Wira International Tbk. ADES

√

11

104. Tiga Pilar Sejahtera Food Tbk. AISA

√

_×

105. Tribanyan Tirta Tbk. ALTO

√

_×

106. Cahaya Kalbar Tbk. CEKA

√

_×

(4)

108. Delta Djakarta Tbk. DLTA

√

_×

109. Indofood CBP Sukses Makmur Tbk. ICBP

√

_×

110. Indofood Sukses Makmur Tbk. INDF

√

_×

111. Multi Bintang Indonesia Tbk. MLBI

√

_×

12

112. Mayora Indah Tbk. MYOR

√

_×

113. Modern Internasional Tbk. MDRN

√

13

114. Prasidha Aneka Niaga Tbk. PSDN

√

_×

115. Nippon Indosari Corpindo Tbk. ROTI

√

_×

116. Sekar Laut Tbk. SKLT

√

_×

117. Siantar Top Tbk. STTP

√

_×

118. Ultrajaya Milk Industry & Trading Co. Tbk.

ULTJ

√

14

119. Gudang Garam Tbk. GGRM

√

_×

120. HM SampoernaTbk. HMSP

√

_×

121. Bentol Internasional Investama Tbk RMBA

√

_×

122. Wismilak Inti Makmur Tbk. WIMM

√

_×

123. Indofarma Tbk. INAF

√

_×

124. Kimia Farma (Persero) Tbk. KAEF

√

15

125. Kalbe FarmaTbk. KLBF

√

_×

126. Merck tbk. MERK

√

_×

127. Pyridam Farma Tbk. PYFA

√

_×

128. Scharing Plough Indonesia Tbk. SCPI

√

_×

129. Sorini Agro Asia CorporindoTbk. SOBI

√

_×

130. Tempo Scan Pacific Tbk. TSPC

√

_×

131. Sidomuncul Tbk. SIDO

√

_×

132. Mustika Ratu Tbk. MRAT

√

_×

133. Martina Berto Tbk. MBTO

√

_×

134. Mandom Indonesia Tbk. TCID

√

16

135. Unilever Indonesia Tbk. UNVR

√

17

136. Kedawung Setia Industrial Tbk. KDSI

√

_×

137. Kedaung Indah Can Tbk. KICI

√

_×

(5)

UNIVERSITAS SUMATERA UTARA No.

Kualitas Audit dari Perusahaan Sampel yang Big Four (1) Non Big Four (0)

Perusahaan

Kualitas Audit 2011 2012 2013

1. PT. Jaya Pari Steel, Tbk JPRS

0 0 0

2. PT. Try Polyta Indonesia, Tbk TPIA

1 1 1

3. PT. Berlina, Tbk BRNA

0 0 0

4. PT. TriasSentosa, Tbk TRST

1 1 1

5. PT. Sierad Produce, Tbk SIPD

0 0 0

6. PT. Fajar Surya Wisesa, Tbk FASW

1 1 1

7. PT. Indospring, Tbk INDS

0 0 0

8. PT. Multi Prima Sejahtera, Tbk LPIN

0 0 0

9. PT. Pan Brothers, Tbk PBRX

0 0 0

10. PT. Supreme Cable Manufacturing & Commerce, Tbk

SCCO

0 0 0

11. PT. AkashaWira International, Tbk ADES

0 0 0

12. PT. Multi Bintang Indonesia, Tbk MLBI

1 1 1

13. PT. Modern Internasional, Tbk MDRN

1 1 1

14. PT. Ultrajaya Milk Industry and Trading Company, Tbk

ULTJ

0 0 0

15. PT. Kimia Farma (Persero), Tbk KAEF

0 0 0

16. PT. Mandom Indonesia, Tbk TCID

1 1 1

17. PT. Unilever, Tbk UNVR

(6)

UNIVERSITAS SUMATERA UTARA Lampiran iii Gender Komite Audit dari Perusahaan Sampel yang Terdapat Wanita

(1) Tidak Ada Wanita (0

No.

)

Perusahaan

Gender Komite Audit 2011 2012 2013

0 0 0

1 1 1

0 0 0

1 1 1

0 0 0

SCCO

0 0 0

1 1 1

0 0 0

ULTJ

1 1 1

0 0 0

(7)

Usia Komite Audit dari Perusahaan Sampel

Perusahaan

Usia Komite Audit 2011 2012 2013

53 54 55

62 63 64

43 44 45

52 53 54

47 48 49

46 47 48

60 61 62

51 52 53

SCCO

48 49 50

39 40 41

65 66 67

54 55 56

ULTJ

64 65 66

57 58 59

43 44 45

(8)

UNIVERSITAS SUMATERA UTARA Lampiran v

No.

Waktu Mengaudit dari Perusahaan Sampel

Perusahaan

Waktu Mengaudit 2011 2012 2013

81 80 79

77 83 82

84 78 74

80 80 76

79 81 86

82 85 84

84 83 84

83 84 86

73 80 75

SCCO

84 86 79

70 66 72

60 72 75

88 85 79

ULTJ

84 83 82

79 84 77

60 63 63

(9)

Pergantian Auditor dari Perusahaan Sampel yang Melakukan Pergantian Auditor (1) Tidak Melakukan Pergantian Auditor (0)

Perusahaan

Pergantian Auditor

2011 2012 2013

0 0 0

1 1 1

0 0 0

1 1 1

0 0 0

1 1 1

SCCO

1 1 1

0 0 0

1 1 1

0 0 0

ULTJ

1 1 1

0 0 0

(10)

UNIVERSITAS SUMATERA UTARA Lampiran vii

No.

Logaritma Natural Biaya Eksternal Audit dari Perusahaan Sampel

Perusahaan

Logaritma Natural Biaya Eksternal Audit

2011 2012 2013

20.44184 20.56502 20.81827

21.86558 21.24146 21.44062

21.41519 21.07592 21.61887

20.88395 21.63902 20.99572

22.37695 22.29481 22.43339

22.47623 21.85202 21.20021

19.24824 19.60926 19.11383

19.24395 19.06624 19.85258

18.23435 17.52908 18.97457

10. PT. Supreme Cable

Manufacturing & Commerce, Tbk

SCCO

21.05861 21.6222 21.89425

11. PT. AkashaWira International, Tbk

ADES

18.29285 19.89544 19.10378

12. PT. Multi Bintang Indonesia, Tbk

MLBI

22.97073 22.47503 23.33931

21.99253 22.04123 22.03462

14. PT. Ultrajaya Milk Industry

and Trading Company, Tbk ULTJ 21.6739 21.67062 21.67256

15. PT. Kimia Farma (Persero), Tbk

KAEF

22.9362 22.82874 22.76866

22.41439 22.57377 22.57377

(11)

Output SPSS

Descriptives

Analisis Statistik Deskriptif

Descriptive Statistics

N Minimum Maximum Mean Std. Deviation

AGE 51 39.00 67.00 53.5882 7.63460

TIME 51 60.00 88.00 78.9804 6.94115

LnFEE 51 17.53 24.42 21.3195 1.54873

Valid N (listwise) 51

Frequencies

Statistics

GEN PAU KA

N

Valid 51 51 51

Missing 0 0 0

Frequency Table

GEN

Frequency Percent Valid Percent Cumulative

Percent

Valid

.00 33 64.7 64.7 64.7

1.00 18 35.3 35.3 100.0

(12)

UNIVERSITAS SUMATERA UTARA PAU

Percent

Valid

.00 30 58.8 58.8 58.8

1.00 21 41.2 41.2 100.0

Total 51 100.0 100.0

KA

Percent

Valid

.00 30 58.8 58.8 58.8

1.00 21 41.2 41.2 100.0

Total 51 100.0 100.0

Logistic Regression

Analisis Regresi Logistik

Case Processing Summary

UnweightedCasesa N Percent

Selected Cases

Included in Analysis 51 100.0

Missing Cases 0 .0

Total 51 100.0

Unselected Cases 0 .0

Total 51 100.0

(13)

Original Value Internal Value

.00 0

1.00 1

Iteration Historya,b,c

Iteration -2 Log likelihood Coefficients

Constant

Step 0

1 69.105 -.353

2 69.104 -.357

3 69.104 -.357

a. Constant is included in the model.

b. Initial -2 Log Likelihood: 69.104

c. Estimation terminated at iteration number 3 because parameter estimates changed by less than .001.

Classification Tablea,b

Observed Predicted

KA Percentage

Correct

.00 1.00

Step 0 KA

.00 30 0 100.0

1.00 21 0 .0

Overall Percentage 58.8

a. Constant is included in the model.

(14)

UNIVERSITAS SUMATERA UTARA Variables in the Equation

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

Step 0 Constant -.357 .285 1.572 1 .210 .700

Variables not in the Equation

Score Df Sig.

Step 0

Variables

GEN .706 1 .401

AGE 2.116 1 .146

TIME 1.604 1 .205

PAU 10.658 1 .001

LnFEE 14.124 1 .000

Overall Statistics 28.414 5 .000

Iteration Historya,b,c,d

Iteration -2 Log

likelihood

Coefficients

Constant GEN AGE TIME PAU LnFEE

Step 1

1 36.865 -8.631 .002 .089 -.077 -2.094 .489

2 28.721 -17.746 .372 .137 -.106 -3.764 .909

3 25.242 -29.078 .853 .193 -.124 -5.652 1.377

4 24.241 -38.508 1.254 .254 -.140 -7.343 1.730

5 24.106 -43.263 1.554 .288 -.145 -8.296 1.888

6 24.102 -44.217 1.662 .295 -.145 -8.532 1.916

7 24.102 -44.261 1.669 .296 -.145 -8.546 1.918

8 24.102 -44.261 1.669 .296 -.145 -8.546 1.918

a. Method: Enter

b. Constant is included in the model.

(15)

UNIVERSITAS SUMATERA UTARA Omnibus Tests of Model Coefficients

Chi-square Df Sig.

Step 1

Step 45.003 5 .000

Block 45.003 5 .000

Model 45.003 5 .000

Model Summary

Step -2 Log

likelihood

Cox & Snell R Square

Nagelkerke R Square

1 24.102a .586 .790

a. Estimation terminated at iteration number 8 because parameter estimates changed by less than .001.

Hosmer and Lemeshow Test

Step Chi-square df Sig.

1 1.158 8 .997

Contingency Table for Hosmer and Lemeshow Test

KA = .00 KA = 1.00 Total

Observed Expected Observed Expected

Step 1

1 5 5.000 0 .000 5

2 5 4.999 0 .001 5

(16)

4 5 4.837 0 .163 5

5 4 4.469 1 .531 5

6 3 3.056 2 1.944 5

7 2 1.509 3 3.491 5

8 1 .913 4 4.087 5

9 0 .228 5 4.772 5

10 0 .016 6 5.984 6

Classification Tablea

Observed Predicted

KA Percentage

Correct

.00 1.00

Step 1 KA

.00 26 4 86.7

1.00 3 18 85.7

Overall Percentage 86.3

Variables in the Equation

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

Step 1a

GEN 1.669 2.531 .435 1 .510 5.309

AGE .296 .149 3.946 1 .047 1.344

TIME -.145 .098 2.189 1 .139 .865

PAU -8.546 3.719 5.281 1 .022 .000

LnFEE 1.918 .729 6.915 1 .009 6.804

(17)

UNIVERSITAS SUMATERA UTARA Correlation Matrix

Constant GEN AGE TIME PAU LnFEE

Step 1

Constant 1.000 -.431 -.543 -.243 .663 -.897

GEN -.431 1.000 .120 .267 -.650 .355

AGE -.543 .120 1.000 -.293 -.714 .363

TIME -.243 .267 -.293 1.000 .117 -.052

PAU .663 -.650 -.714 .117 1.000 -.568