Pengaruh Financial Distress, Pergantian Mnajemen, Opini Audit, Ukuran KAP, AuditTenure, Fee Audit Terhadap Auditor Switching Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia

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58 LAMPIRAN

Lampiran 1

Daftar Operasional Variabel

1. Variabel Dependen: Auditor Switching

No Nama Perusahaan Kode 2010 2011 2012 2013

1. PT Semen Indonesia Tbk SMGR 0 0 0 1

2. PT Keramika Indonesia Assosiasi Tbk

KIAS

0 0 0 1

3. PT Alakasa Industrindo Tbk ALKA 0 1 0 0

4. PT Jakarta Kyoei Steel Work LTD Tbk

JKSW

0 1 1 1

5. PT Pelat Timah Nusantara Tbk

NIKL

0 0 1 0

6. PT Duta Pertiwi Nusantara Tbk

DPNS

1 1 0 0

7. PT Ekadharma International Tbk

EKAD

0 1 0 0

8. PT Sorini Agro Asia Corprindo Tbk

SOBI

0 1 0 0

9. PT Alam Karya Unggul Tbk AKKU 1 0 1 1

10. PT Asiaplast Industries Tbbk

APLI

1 0 1 0

11. PT Berlina Tbk BRNA 0 1 0 0

12. PT Titan Kimia Nusantara Tbk

FPNI

0 1 0 0

13. PT Champion Pasific Indonesia Tbk

IGAR

0 0 0 1

14. PT Yana Prima Hasta Persada Tbk

YPAS

0 1 0 0

(2)

59 Tbk

16. PT Tirta Mahakam Resources Tbk

TIRT

0 0 1 0

17. PT Toba Pulp Lestari Tbk INRU 1 0 0 1

18. PT Indospring Tbk INDS 1 0 1 0

19. PT Prima Alloy Steel Universal Tbk

PRAS

1 1 0 1

20. PT Selamat Sempurna Tbk SMSM 0 1 0 1

21. PT Argo Pantes Tbk ARGO 1 0 0 1

22. PT Panasia Indo Resources Tbk

HDTX

0 0 1 0

23. PT Pan Brothers Tbk PBRX 0 1 1 0

24. PT Asia Pasific Fibers Tbk POLY 0 1 0 0

25. PT Sunson Textile Manufacturer Tbk

SSTM

1 0 0 1

26. PT Unitex Tbk UNTX 0 0 0 1

27. PT Primarindo Asia Infrastructure Tbk

BIMA

0 0 1 0

28. PT Voksel Electric Tbk VOKS 0 1 1 0

29. PT Multi Bintang Indonesia Tbk

MLBI

0 0 1 1

30. PT Siantar Top Tbk STTP 0 1 0 0

31. PT Ultrajaya Milk Industry and Trading Company Tbk

ULTJ

0 0 1 1

32. PT Indofarma (Persero) Tbk INAF 0 0 1 0

33. PT Kimia Farma (Persero) Tbk

KAEF

1 1 0 0

(3)

60 1. Variabel Independen: 1. Financial Distress

No Nama Perusahaan Kode 2010 2011 2012 2013

1. PT Semen Indonesia Tbk SMGR 6879,25 5654,18 4694,35 3923,21 2. PT Keramika Indonesia

Assosiasi Tbk

KIAS

0,90 0,45 7,15 5,08

3. PT Alakasa Industrindo Tbk ALKA 289,47 115,39 258,08 145,06 4. PT Jakarta Kyoei Steel

Work LTD Tbk

JKSW

2,26 -0,63 -1,09 2,09 5. PT Pelat Timah Nusantara

Tbk

NIKL

1061,53 579,17 3,53 4,87 6. PT Duta Pertiwi Nusantara

Tbk

DPNS

26,45 3,37 3,71 3,98

EKAD

2,54 2,98 3,48 3,04

SOBI

1431,77

1128709,

37 -55,87 1689,52 9. PT Alam Karya Unggul Tbk AKKU 1,31 0,87 1,42 0,65 10. PT Asiaplast Industries

Tbbk

APLI

2,08 1,70 1,74 1,74

11. PT Berlina Tbk BRNA 1,68 264,76 434,35 161,72 12. PT Titan Kimia Nusantara

Tbk

FPNI

8,12 1340,86 874,79 1035,44 13. PT Champion Pasific

Indonesia Tbk

IGAR

4,41 5,83 5,19 4,30

YPAS

4,73 4,78 2,51 1,26

15. PT Sumalindo Lestari Jaya Tbk

SULI

2,29 -0,83 -0,38 73641,01 16. PT Tirta Mahakam

Resources Tbk

TIRT

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61

17. PT Toba Pulp Lestari Tbk INRU 184,33 3043,27 1657,15 2468,65 18. PT Indospring Tbk INDS 1,89 2,70 2,69 2,62 19. PT Prima Alloy Steel

Universal Tbk

PRAS

0,84 0,84 0,79 0,64

20. PT Selamat Sempurna Tbk SMSM 3,61 4,42 4,93 5,49 21. PT Argo Pantes Tbk ARGO 151,57 114,51 88,25 83,81 22. PT Panasia Indo Resources

Tbk

HDTX

0,99 1,34 1,47 0,05

23. PT Pan Brothers Tbk PBRX 1,77 2,46 2,16 3064,54 24. PT Asia Pasific Fibers Tbk POLY

19,85 -0,18

128431,3

3 53863,63 25. PT Sunson Textile

Manufacturer Tbk

SSTM

0,92 0,55 0,81 0,71

26. PT Unitex Tbk UNTX -1,31 -0,83 264,82 261,24 27. PT Primarindo Asia

Infrastructure Tbk

BIMA

3,82 -0,37 0,39 -2,59 28. PT Voksel Electric Tbk VOKS 1,55 2,00 2,37 1,62 29. PT Multi Bintang Indonesia

Tbk

MLBI

6,82 1737,35 9400,73 13364,06 30. PT Siantar Top Tbk STTP 2,98 2,48 2,41 2,90 31. PT Ultrajaya Milk Industry

and Trading Company Tbk

ULTJ

3,51 2,99 4,10 3,91

32. PT Indofarma (Persero) Tbk INAF 1,97 1,81 2,17 1,26 33. PT Kimia Farma (Persero)

Tbk

KAEF

3,41 4,34 5,51 4,31

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62 2. Variabel Independen: 2. Pergantian Manajemen

No Nama Perusahaan Kode 2010 2011 2012 2013

KIAS

0 1 0 0

JKSW

0 0 0 0

NIKL

0 0 0 0

DPNS

0 0 0 0

EKAD

0 0 0 0

SOBI

0 0 0 0

APLI

0 0 0 0

FPNI

0 0 0 0

IGAR

1 0 0 0

YPAS

0 0 0 0

SULI

0 0 0 0

(6)

63 Resources Tbk

PRAS

0 1 0 0

HDTX

0 0 0 1

SSTM

0 0 0 0

BIMA

0 0 0 1

MLBI

1 0 0 0

ULTJ

0 0 0 0

KAEF

0 0 1 1

(7)

64 3. Variabel Independen: 3. Opini Audit

No Nama Perusahaan Kode 2010 2011 2012 2013

KIAS

1 0 1 0

JKSW

0 0 0 0

NIKL

0 1 0 1

DPNS

1 0 0 1

EKAD

1 0 0 1

SOBI

1 0 0 1

APLI

1 0 1 1

FPNI

0 0 1 1

IGAR

0 0 0 0

YPAS

1 0 0 0

SULI

(8)

65 16. PT Tirta Mahakam

Resources Tbk

TIRT

1 1 1 1

PRAS

1 1 0 0

HDTX

1 0 0 1

SSTM

1 1 0 0

BIMA

0 0 0 0

MLBI

0 0 0 0

ULTJ

0 1 0 0

KAEF

0 0 0 0

(9)

66 4. Variabel Independen: 4. Ukuran KAP

No Nama Perusahaan Kode 2010 2011 2012 2013

KIAS

0 0 0 0

JKSW

0 0 0 0

NIKL

1 1 1 1

DPNS

1 0 0 0

EKAD

0 0 0 0

SOBI

1 1 1 1

APLI

0 0 1 1

FPNI

0 1 1 1

IGAR

0 0 0 0

YPAS

0 0 0 0

SULI

(10)

Resources Tbk

TIRT

0 0 0 0

PRAS

0 0 0 0

HDTX

0 0 0 0

SSTM

0 0 0 0

BIMA

0 0 0 0

MLBI

1 1 1 1

ULTJ

0 0 0 0

KAEF

0 0 0 0

(11)

68 5. Variabel Independen: 5. Audit Tenure

No Nama Perusahaan Kode 2010 2011 2012 2013

KIAS

2 3 4 1

JKSW

2 1 1 1

NIKL

2 3 1 2

DPNS

1 1 2 3

EKAD

2 1 2 3

SOBI

2 1 2 3

APLI

1 2 1 2

FPNI

2 1 2 3

IGAR

2 3 4 1

YPAS

2 1 2 3

SULI

(12)

Resources Tbk

TIRT

2 3 1 2

PRAS

1 1 2 1

HDTX

2 3 1 2

SSTM

1 2 3 1

BIMA

2 3 1 2

MLBI

2 3 1 1

ULTJ

2 3 1 1

KAEF

1 1 2 3

(13)

70 6. Variabel Independen: 7. Fee Audit

No Nama Perusahaan Kode 2010 2011 2012 2013

KIAS

0 0 0 0

JKSW

0 0 0 0

NIKL

0 0 0 0

DPNS

1 1 0 0

EKAD

0 0 0 0

SOBI

0 0 0 0

APLI

0 0 1 0

FPNI

0 1 0 0

IGAR

0 0 0 0

YPAS

0 0 0 0

SULI

(14)

Resources Tbk

TIRT

0 0 0 0

PRAS

0 0 0 0

HDTX

0 0 0 0

SSTM

0 0 0 0

BIMA

0 0 0 0

MLBI

0 0 0 0

ULTJ

0 0 0 0

KAEF

0 0 0 0

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72 Hasil Olahan Data SPSS (Statistical Package for Social Sciences)

Lampiran 2 Descriptive Statistics

N Minimum Maximum Mean

Std. Deviation

SWITCH 136 0 1 .39 .489

FD 136 -55.87 1.13 1.067 97514.87

CEO 136 0 1 .13 .340

OPINI 136 0 1 .35 .480

KAP 136 0 1 .22 .416

TENURE 136 1 4 1.86 .827

FEE 136 0 1 .05 .222

Valid N

(listwise) 136

Lampiran 3 Correlation Matrix

Constant FD CEO OPINI KAP TENURE FEE

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73 CEO -.079 .040 1.000 -.015 -.061 -.025 .065 OPINI -.113 .055 -.015 1.000 -.021 -.089 -.050

KAP -.005 -.137 -.061 -.021 1.000 -.111 -.227 TENURE -.924 .063 -.025 -.089 -.111 1.000 .206

FEE -.208 .052 .065 -.050 -.227 .206 1.000

Lampiran 4 Omnibus Tests of Model Coefficients

Chi-square df Sig.

Step 1 Step 181.383 6 .000

Block 181.383 6 .000

Model 181.383 6 .000

Lampiran 5

Model Summary

Step

-2 Log likelihood

Cox & Snell R Square

Nagelkerke R Square

1 .480a .737 .999

Lampiran 6 Iteration Historya,b,c

Iteration

Coefficients

Constant

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74 a. Constant is included in the model.

b. Initial -2 Log Likelihood: 181,864

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

Iteration Historya,b,c,d

Iteration

Coefficients

Constant FD CEO OPINI KAP TENURE FEE

Step 1 1 70.354 3.137 .000 -.414 -.145 .071 -1.900 .774 2 28.966 5.946 .000 -.399 -.158 .083 -3.773 .972 3 10.120 9.184 .000 -.351 -.141 .076 -5.954 .956 4 3.608 12.312 .000 -.333 -.134 .072 -8.047 .936 5 1.311 15.361 .000 -.327 -.132 .071 -10.082 .928 6 .480 18.379 .000 -.325 -.131 .070 -12.095 .925 a. Method: Enter

b. Constant is included in the model. c. Initial -2 Log Likelihood: 181,864

Lampiran 7 Hosmer and Lemeshow Test

Step Chi-square df Sig.

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75 Lampiran 8 Contingency Table for Hosmer and Lemeshow Test

SWITCH = 0 SWITCH = 1

Total Observed Expected Observed Expected

Step 1 1 14 14.000 0 .000 14

2 14 14.000 0 .000 14

3 14 13.974 0 .026 14

4 14 13.963 0 .037 14

5 14 13.959 0 .041 14

6 13 12.963 1 1.037 14

7 0 .031 14 13.969 14

8 0 .026 14 13.974 14

9 0 .026 14 13.974 14

10 0 .009 10 9.991 10

Lampiran 9 Classification Tablea

Observed

Predicted

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76

0 1 Correct

Step 1 SWITC H

0 83 0 100.0

1 0 53 100.0

Overall Percentage 100.0

a. The cut values is .500

Lampiran 10

Variables in the Equation

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

95,0% C.I.for EXP(B)

Lower Upper

Step 1a

FD .000 .000 .000 1 .983 1.000 1.000 1.000

CEO -.325 6.046 .003 1 .957 .722 .000 1.013

OPINI -.131 4.352 .001 1 .976 .877 .000 4.44

KAP .070 5.586 .000 1 .990 1.073 .000 6.095

TENURE -12.095 4.305 7.893 1 .005 .000 .000 .026

FEE .925 14.669 .004 1 .950 2.522 .000 7.73

Constant 18.379 7.271 6.389 1 .011 9.59 a. Variable(s) entered on step 1: Z, CEO, OPINI, KAP, TENURE,

FEE.

Lampiran 11 Case Processing Summary

Unweighted Casesa N Percent

Selected Cases Included in

Analysis 136 100.0

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77

Total 136 100.0

Unselected Cases 0 .0

Total 136 100.0

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

Lampiran 12 Dependent Variable Encoding

Original

Value Internal Value

0 0

1 1

Lampiran 13

Classification Tablea,b

Observed

Predicted

SWITCH _Percentage

Correct

0 1

Step 0 SWITH 0 83 0 100.0

1 53 0 .0

Overall Percentage 61.0

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

Lampiran 14

Variables not in the Equationa

Score df Sig.

Step 0 Variables FD 1.158 1 .282

CEO 2.447 1 .118

OPINI 2.998 1 .083

KAP .086 1 .769

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78

FEE 11.557 1 .001