No Nama Perusahaan Kode Kriteria Penentuan Sampel Sampel 1 2 3 4 5 6 Industri Semen 1 Indocement Tunggal Prakasa Tbk INTP √ √ √ √ √ √ Sampel 1
2 Holcim Indonesia Tbk SMCB √ √ √ √ √ √ Sampel 2
3 Semen Gresik Tbk SMGR √ √ X -
Industri Keramik
4 Asahimas Flat Glass Tbk AMFG √ √ √ √ √ √ Sampel 3
5 Arwana Citra Mulia Tbk ARNA √ √ √ √ √ √ Sampel 4
6 Inti Keramik Alam Asri Industri Tbk
IKAI √ √ √ √ X -
7 Keramika Indonesia Assosiasi Tbk
KIAS √ √ X -
8 Mulia Industrindo Tbk MLIA √ √ √ √ X -
9 Surya Toto Indonesia Tbk TOTO √ √ √ √ √ √ Sampel 5
Industri Logam
10 Alaska Industrindo Tbk ALKA √ √ √ √ X
11 Alumindo Light Metal Industry Tbk
ALMI √ √ √ √ √ √ Sampel 6
12 Saranacentral Bajatama Tbk
BAJA √ √ X
13 Beton Jaya Manunggal Tbk
BTON √ √ √ √ √ √ Sampel 7
14 Citra Turbindo Tbk CTBN √ √ √ X
15 Gunawan Dianjaya Steel Tbk
GDST √ √ X
16 Indal Aluminium Industry Tbk
INAI √ √ √ √ √ √ Sampel 8
17 Itamaraya Tbk ITMA √ X
18 Jakarta Kyoei Steel Work Ltd Tbk
JKSW √ √ X
19 Jaya Pari Steel Tbk JPRS √ √ √ √ X
20 Krakatau Steel Tbk KRAS √ √ √ X
21 Lion Metal Works Tbk LION √ √ √ √ √ √ Sampel 9
22 Lionmesh Prima Tbk LMSH √ √ √ √ √ √ Sampel 10
23 Hanson Internasional Tbk MYRX √ X
24 Pelat Itmah Nusantara Tbk NIKL √ √ √ X 25 Pelangi Indah Canindo
Tbk
PICO √ X
26 Tembaga Mulia Semanan Tbk
1 2 3 4 5 6 Industri Kimia
27 Barito Pacifik tbk BRPT √ √ √ X
28 Budi Acid Jaya Tbk BUDI √ √ √ √ √ √ Sampel 11
29 Duta Pertiwi Nusantara Tbk
DPNS √ √ √ √ √ √ Sampel 12
30 Ekadharma Internasional Tbk
EKAD √ √ √ √ √ √ Sampel 13
31 Eterindo Wahanatama Tbk ETWA √ √ X
32 Intan Wijaya International Tbk
INCI √ √ √ √ √ √ Sampel 14
33 Sorini Agro Asia Corporindo Tbk
SOBI √ X
34 Indo Acitama Tbk SRSN √ √ √ √ √ √ Sampel 15
35 Chandra Asri Petrochemical
TPIA √ √ √ X
36 Unggul Indah Cahaya Tbk UNIC √ √ √ X
Industri Plastik
37 Alam Karya Unggul Tbk AKKU √ √ X
38 Argha Karya Prima Industry Tbk
AKPI √ √ √ √ √ √ Sampel 16
39 Asiaplast Industries Tbk APLI √ √ √ √ √ √ Sampel 17
40 Berlina Tbk BRNA √ √ √ √ X
41 Titan Kimia Tbk FPNI √ √ √ √ X
42 Champion Pasific Indonesia Tbk IGAR √ √ X 43 Indopoly Swakarsa Industry Tbk IPOL √ √ √ X
44 Sekawan Intipratama Tbk SIAP √ √ X
45 Siwani Makmur Tbk SIMA √ √ X
46 Trias Sentosa Tbk TRST √ √ √ √ √ √ Sampel 18
Industri Pakan Ternak
47 Charoen Pokphand Indonesia Tbk
CPIN √ √ √ √ √ √ Sampel 19
48 Japfa Comfeed Indonesia Tbk
JPFA √ √ √ √ √ √ Sampel 20
49 Malindo Feedmill Tbk MAIN √ √ √ √ X
50 Siearad Produce Tbk SIPD √ √ √ √ X
Industri Kayu
51 Sumalindo Lestari Jaya SUCI √ √ √ √ X
52 Tirta Mahakam Resources TIRT √ √ √ √ X
Industri Pulp
1 2 3 4 5 6
54 Fajar Surya Wisesa Tbk FASW √ √ X
55 Indah Kiat Pulp & Paper Tbk
INKP √ √ X
56 Toba Pulp Lestari Tbk INRU √ √ X
57 Kertas Basuki Rachmat Indonesia
KBRI √ √ X
58 Surabaya Agung Industri Pulp Tbk
SAIP √ X
59 Suparma Tbk SPMA √ √ √ √ X
60 Pabrik Kertas Tjiwi Kimia Tbk
TKIM √ √ X
Industri Otomotif
61 Astra International Tbk ASII √ √ √ √ √ √ Sampel 21
62 Astra Auto Part Tbk AUTO √ √ √ √ √ √ Sampel 22
63 Indo Kordsa Tbk BRAM √ √ √ X
64 Goodyear Indonesia Tbk GJTL √ √ √ √ √ √ Sampel 23
65 Gajah Tunggal Tbk IMAS √ √ √ √ X
66 Indomobil Sukses International Tbk
INDS √ X
67 Indospring Tbk LPIN √ √ √ √ X
68 Multi Prima Sejahtera Tbk MASA √ √ √ X
69 Nippres tbk NIPS √ √ X
70 Prima Alloy Steel Universal Tbk
PRAS √ √ X
71 Selamat Sempurna Tbk SMSM √ √ X
Industri Plastik
72 Polychem Indonesia tbk ADMG √ √ √ X
73 Argo Pantes Tbk ARGO √ √ X
74 Centex Tbk CNTX √ √ √ X
75 Eratex Djaya Tbk ERTX √ √ X
76 Ever Shine Textile Industry Tbk
ESTI √ √ √ X
77 Pan Asia Indosyntec Tbk HDTX √ √ √ √ X
78 Indo Rama Synthetic Tbk INDR √ √ √ X
79 Karwell Indonesia Tbk KARW √ √ √ X
80 Apac Citra Centertex Tbk MYTX √ √ √ X
81 Pan Brothers Tbk PBRX √ √ √ X
82 Asia Pacific Fibers Tbk POLY √ √ √ X
83 Ricky Putra Globalindo Tbk
RICY √ X
84 Sunson Textile Manufacturer Tbk
1 2 3 4 5 6
85 Trisula Internasional Tbk TRIS √ √ X 86 Nusantara Inti Corpora
Tbk
UNIT √ √ X
Industri Alas Kaki
87 Sepatu Bata Tbk BATA √ √ √ √ X
88 Primarindo Asia Infrastructure Tbk BIMA √ √ X Industri Kabel 89 Supreme Cable Manufacturing Tbk SCCO √ √ X
90 Kmi Wire And Cable Tbk KBLI √ √ √ √ √ √ Sampel 24
91 Sumi Indo Kabel Tbk IKBI √ √ √ X
92 Jembo Cable Company Tbk
JECC √ √ √ √ √ √ Sampel 25
93 Kabelindo Murni Tbk KBLM √ √ X
94 Voksel Electric Tbk VOKS √ √ √ √ X
95 Akasha Wira International Tbk
ADES X
96 Tiga Pilar Sejahtera Food Tbk
AISA X
97 Tri Banyan Tirta Tbk ALTO X
98 Cahaya Kalbar Tbk CEKA √ √ √ √ √ √ Sampel 26
99 Davomas Abadi Tbk DLTA √ √ √ √ √ √ Sampel 27
100 Indofood Sukses Makmur Tbk
INDF √ √ √ √ √ √ Sampel 28
101 Multi Bintang Indonesia Tbk
MLBI X
102 Mayora Indah Tbk MYOR √ √ √ √ √ √ Sampel 29
103 Prashida Aneka Niaga Tbk PSDN X
104 Nippon Indosari Corporindo
ROTI √ √ √ √ √ √ Sampel 30
105 Sekar Bumi Tbk SKBM √ √ X
106 Sekar Laut Tbk SKLT √ √ √ √ √ √ Sampel 31
107 Siantar Top Tbk STTP √ √ √ √ √ √ Sampel 32
108 Ultrajaya Milk Industry And Trading
ULTJ √ √ X
Industri Rokok
109 Gudang Garam Tbk GGRM √ √ √ √ √ √ Sampel 33
110 Hanjaya Mandala Sampoerna Tbk HMSP √ √ X - 111 Bentoel International Investama Tbk RMBA √ √ √ √ X
1 2 3 4 5 6
112 Wismilak Inti Makmur Tbk
WILM √ √ X
Industri Farmasi
113 Darya Varia Laboratoria Tbk
DVLA √ √ X
114 Indofarma tbk INAF √ √ √ √ X
115 Kimia Farma Tbk KAEF √ √ √ √ √ √ Sampel 34
116 Kalbe Farma Tbk MERK √ √ √ √ √ √ Sampel 35
117 Pyridam Farma Tbk PYFA √ √ √ √ √ √ Sampel 36
Industri Kosmetik
118 Martina Berto Tbk MBTO √ √ √ √ √ √ Sampel 37
119 Mustika Ratu Tbk MRAT √ √ √ √ X
120 Mandom Indonesia tbk TCID √ √ √ X
121 Unilever Indonesia tbk UNVR √ √ √ √ √ √ Sampel 38
Industri Peralatan Rumah Tangga
122 Kedawung Setia industrial tbk
KDSI √ X
123 Kedaung Indag Can TBk KICI √ √ √ √ √ √ Sampel 39
124 Langgeng Makmur Indsutry Tbk
TABEL KOEFISIEN VARIABEL AUDIT TENURE (Z) DALAM MODEL REGRESI 1 TABEL KOEFISIEN VARIABEL SPESIALISASI (X) DALAM MODEL REGRESI 1
Coefficientsa
Model Unstandardized Coefficients Standardized
Coefficients t Sig. B Std. Error Beta 1 (Constant) .030 .010 2.899 .004 Spesialisasi 1.014 .967 .097 1.049 .296
a. Dependent Variable: DAitTotalAkrualY
Coefficientsa
Model Unstandardized Coefficients Standardized
Coefficients t Sig. B Std. Error Beta 1 (Constant) .054 .022 2.520 .013 Tenure -.022 .014 -.142 -1.533 .128
a. Dependent Variable: DAitTotalAkrualY
TABEL KOEFISIEN VARIABEL INTERAKSI VARIABEL X DAN Z DALAM MODEL REGRESI 2 Coefficientsa
Model Unstandardized Coefficients Standardized
Coefficients t Sig. B Std. Error Beta 1 (Constant) .033 .010 3.293 .001 SpesialisasiTenure -.023 .013 -.162 -1.760 .081
SCATTERPLOT UJI PARK
TABEL KOEFISIEN VARIABEL MODERASI Coefficientsa
Model Unstandardized Coefficients Standardized
Coefficients t Sig. B Std. Error Beta 1 (Constant) .038 .018 2.136 .035 ABSRES_1 -.026 .029 -.083 -.898 .371
Perusahaan 2012 2013 2014 AKPI 1 1 2 ALMI 1 1 1 AMFG 1 2 1 APLI 1 2 3 ARNA 1 2 1 BTON 1 1 2 BUDI 1 1 2 CPIN 1 2 2 DPNS 1 1 2 EKAD 1 1 2 INAI 1 1 2 INCI 1 2 2 INTP 1 2 2 JPFA 1 2 2 LION 1 2 2 LMSH 1 2 2 SMCB 1 1 2 SRSN 1 1 2 TOTO 1 2 2 TRST 1 2 2 ASII 1 2 2 AUTO 1 1 2 GJTL 1 2 2 JECC 1 1 2 KBLI 1 2 2 CEKA 1 1 2 DLTA 1 2 2 GGRM 1 2 2 INDF 1 1 2 KAEF 1 2 2 KICI 1 1 2 MBTO 1 2 2 MERK 1 2 2 MYOR 1 2 2 PYFA 1 1 2 ROTI 1 2 2 SKLT 1 1 2 STTP 1 2 2 TCID 1 1 2
