LAMPIRAN 1 - Daftar Populasi dan Sampel. No Nama Perusahaan Kode Kriteria Penentuan Sampel

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(1)

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

(2)

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

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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

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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

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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

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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

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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

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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

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