LAMPIRAN
Lampiran i
No.
Proses Seleksi Sampel Perusahaan Manufaktur Tahun 2013-2015
38 Chandra Asri Petrochemical TPIA √ √ √ ×
64 Kertas Basuki Rachmat Indonesia Tbk
KBRI √ √ √ ×
65 Suparma Tbk SPMA √ √ √ √ Sampel 13
66 Pabrik Kertas Tjiwi Kimia Tbk TKIM √ √ √ × 67 Surabaya Agung Industri Pulp &
Kertas Tbk.
SAIP √ × - - 68 Ateliers Mecaniques D'Indonesie
80 Nippres Tbk NIPS √ √ √ √ Sampel 16
124 Sekar Bu SKBM √ × - -
125 Sekar Laut Tbk SKLT √ √ × -
126 Siantar Top Tbk STTP √ √ × -
127 Tri Banyan Tirta Tbk. ALTO √ √ √ ×
128 Ultrajaya Milk Industry and Trading Company Tbk
ULTJ √ √ √ ×
129 Gudang Garam Tbk. GGRM √ √ √ ×
130 Hanjaya Mandala Sampoerna Tbk. HMSP √ √ √ × 131 Bentoel International Investama Tbk. RMBA √ √ √ ×
132 Wismilak Inti Makmur Tbk. WIIM √ √ √ √ Sampel 22 133 Darya Varia Laboratoria Tbk. DVLA √ √ √ ×
134 Indofarma Tbk. INAF √ √ √ ×
135 Kimia Farma Tbk. KAEF √ √ √ √ Sampel 23
136 Kalbe Farma Tbk. KLBF √ √ √ √ Sampel 24
137 Merck Tbk. MERK √ √ √ ×
138 Pyridam Farma Tbk. PYFA √ √ √ √ Sampel 25
139 Schering Plough Indonesia Tbk. SCPI √ √ × - 140 Industri Jamu dan Farmasi Sido
Muncul Tbk.
SIDO √ √ √ √ Sampel 26 141 Taisho Pharmaceutical Indonesia
Tbk.
SQBI & SQBB
√ √ √ ×
142 Tempo Scan Pasific Tbk. TSPC √ √ √ ×
143 Kino Indonesia Tbk. KINO √ × - -
144 Martina Berto Tbk. MBTO √ √ √ ×
145 Mustika Ratu Tbk. MRAT √ √ √ ×
146 Mandom Indonesia Tbk. TCID √ √ √ ×
147 Unilever Indonesia Tbk. UNVR √ √ √ × 148 Chitose Internasional Tbk. CINT √ × - - 149 Kedawung Setia Industrial Tbk. KDSI √ × - -
Lampiran ii
No.
Logaritma Natural Akrual Lancar Kualitas Audit dari Perusahaan Sampel
Nama Perusahaan Kode
Perusahaan
2013 2014 2015
1 Mulia Industrindo Tbk. MLIA 25,67059 25,82278 25,83660
2 Alaska Industrindo Tbk. ALKA 23,82481 23,39715 25,66530
3 Beton Jaya Manunggal Tbk. BTON 23,35875 22,05371 24,14174
4 Gunawan Dianjaya Steel Tbk GDST 25,76148 26,46450 25,18709
5 Jaya Pari Steel Tbk JPRS 25,39012 24,93116 23,05081
6 Lion Metal Works Tbk LION 23,34069 24,01464 23,33403
7 LMSH 21,78684 22,66132 22,59440
8 Duta Pertiwi Nusantara DPNS 24,30413 23,40762 24,10425
9 Indo Acitama Tbk SRSN 23,72545 21,56370 24,20754
10 Trias Sentosa Tbk TRST 25,47512 23,39140 24,13143
11 Charoen Pokphand Indonesia Tbk CPIN 30,28474 27,01653 27,46289
12 Siearad Produce Tbk SIPD 28,05655 28,09169 26,43878 13 Suparma Tbk SPMA 25,94507 26,65852 27,03137
14 Grand Kartech Tbk KRAH 24,89491 23,42178 24,35160 15 Multi Prima Sejahtera Tbk LPIN 23,18226 22,97442 25,56950
16 Nippres Tbk NIPS 23,26318 26,28611 25,37440
17 Selamat Sempurna Tbk SMSM 26,84339 23,65509 25,90530
18 Ricky Putra Globalindo Tbk RICY 23,86772 25,88461 25,29780
19 Trisula International Tbk TRIS 23,98883 23,05455 23,13405
20 Mayora Indah Tbk MYOR 25,09612 26,99167 25,65958
21 PSDN 22,88897 22,82324 24,38689
22 Wismilak Inti Makmur Tbk. WIIM 26,38565 25,43893 25,10309
23 Kimia Farma Tbk. KAEF 25,85993 23,92331 24,08137 24 Kalbe Farma Tbk. KLBF 27,69896 26,68191 26,25593
25 Pyridam Farma Tbk. PYFA 23,05598 22,80739 21,58457 26 Industri Jamu dan Farmasi Sido
Muncul Tbk. SIDO 26,57844 25,11652 25,47302
Lampiran iii
No.
Ukuran Kantor Akuntan Publik dari Perusahaan Sampel yang Big Four (1)
Non Big Four (0)
Nama Perusahaan Kode
Perusahaan
2013 2014 2015
1 Mulia Industrindo Tbk. MLIA 1 1 1
2 Alaska Industrindo Tbk. ALKA 0 0 0
3 Beton Jaya Manunggal Tbk. BTON 0 0 0
4 Gunawan Dianjaya Steel Tbk GDST 0 0 0
5 Jaya Pari Steel Tbk JPRS 0 0 0
6 Lion Metal Works Tbk LION 0 0 0
7 LMSH 0 0 0
8 Duta Pertiwi Nusantara DPNS 0 0 0
9 Indo Acitama Tbk SRSN 0 0 0
10 Trias Sentosa Tbk TRST 1 1 1
11 Charoen Pokphand Indonesia Tbk CPIN 1 1 1
12 Siearad Produce Tbk SIPD 0 0 0
13 Suparma Tbk SPMA 0 0 0
14 Grand Kartech Tbk KRAH 0 0 0
15 Multi Prima Sejahtera Tbk LPIN 0 0 0
16 Nippres Tbk NIPS 0 0 0
17 Selamat Sempurna Tbk SMSM 1 1 1
18 Ricky Putra Globalindo Tbk RICY 0 0 0
19 Trisula International Tbk TRIS 0 0 0
20 Mayora Indah Tbk MYOR 0 0 0
21 PSDN 1 1 1
22 Wismilak Inti Makmur Tbk. WIIM 0 0 0
23 Kimia Farma Tbk. KAEF 0 0 0
24 Kalbe Farma Tbk. KLBF 1 1 1
25 Pyridam Farma Tbk. PYFA 0 0 0
26 Industri Jamu dan Farmasi Sido
Muncul Tbk. SIDO 0 0 0
Lampiran iv
Logaritma Natural Biaya Eksternal Audit dari Perusahaan Sampel
No. Nama Perusahaan Kode
Perusahaan
2013 2014 2015
1 Mulia Industrindo Tbk. MLIA 22,66019 21,70179 21,60405
2 Alaska Industrindo Tbk. ALKA 19,72855 21,04796 20,38978
3 Beton Jaya Manunggal Tbk. BTON 18,44507 18,28169 18,3426
4 Gunawan Dianjaya Steel Tbk GDST 21,1843 21,06327 21,04302
5 Jaya Pari Steel Tbk JPRS 20,81826 18,9703 19,46881
6 Lion Metal Works Tbk LION 19,05195 19,11382 19,16261
7 LMSH 19,8546 20,53216 20,32209
8 Duta Pertiwi Nusantara DPNS 20,26894 18,9008 19,51065
9 Indo Acitama Tbk SRSN 20,67466 20,76835 20,99084
10 Trias Sentosa Tbk TRST 20,99572 21,39606 21,48688
11 Charoen Pokphand Indonesia Tbk CPIN 23,41376 23,67968 24,07932
12 Siearad Produce Tbk SIPD 22,44471 22,29258 23,70149
13 Suparma Tbk SPMA 21,92282 21,95478 22,19261
14 Grand Kartech Tbk KRAH 21,02579 21,51348 21,86435
15 Multi Prima Sejahtera Tbk LPIN 19,85257 20,0214 23,41973
16 Nippres Tbk NIPS 20,75816 20,19314 20,44453
17 Selamat Sempurna Tbk SMSM 21,25271 21,25153 22,3303
18 Ricky Putra Globalindo Tbk RICY 22,04141 21,29591 21,08927
19 Trisula International Tbk TRIS 21,97338 22,02039 22,19785
20 Mayora Indah Tbk MYOR 22,71215 21,83403 22,57512
21 PSDN 21,84337 21,99999 22,27516
22 Wismilak Inti Makmur Tbk. WIIM 22,75295 22,86979 23,07087
23 Kimia Farma Tbk. KAEF 22,76865 22,91728 22,82459
24 Kalbe Farma Tbk. KLBF 24,01138 24,07507 24,12283
25 Pyridam Farma Tbk. PYFA 19,65189 19,04098 20,01014
26 Industri Jamu dan Farmasi Sido
Muncul Tbk. SIDO 22,35329 22,31209 22,0394
Lampiran v
Audit Tenure dari Perusahaan Sampel yang Masa Perikatan 3 tahun (1)
tidak 3 tahun (0)
No. Nama Perusahaan Kode
Perusahaan
2013 2014 2015
1 Mulia Industrindo Tbk. MLIA 0 0 1
2 Alaska Industrindo Tbk. ALKA 0 0 0
3 Beton Jaya Manunggal Tbk. BTON 0 0 1
4 Gunawan Dianjaya Steel Tbk GDST 0 0 0
5 Jaya Pari Steel Tbk JPRS 0 0 1
6 Lion Metal Works Tbk LION 0 0 1
7 LMSH 0 0 1
8 Duta Pertiwi Nusantara DPNS 0 0 1
9 Indo Acitama Tbk SRSN 0 0 1
10 Trias Sentosa Tbk TRST 0 0 1
11 Charoen Pokphand Indonesia Tbk CPIN 0 0 1
12 Siearad Produce Tbk SIPD 0 0 1
13 Suparma Tbk SPMA 0 0 0
14 Grand Kartech Tbk KRAH 0 0 1
15 Multi Prima Sejahtera Tbk LPIN 0 0 1
16 Nippres Tbk NIPS 0 0 1
17 Selamat Sempurna Tbk SMSM 0 0 1
18 Ricky Putra Globalindo Tbk RICY 0 0 0
19 Trisula International Tbk TRIS 0 0 0
20 Mayora Indah Tbk MYOR 0 0 1
21 PSDN 0 0 1
22 Wismilak Inti Makmur Tbk. WIIM 0 0 1
23 Kimia Farma Tbk. KAEF 0 0 1
24 Kalbe Farma Tbk. KLBF 0 0 1
25 Pyridam Farma Tbk. PYFA 0 0 1
26 Industri Jamu dan Farmasi Sido
Muncul Tbk. SIDO 0 0 0
Lampiran vi
Gender Komite Audit dari Perusahaan Sampel yang Terdapat Wanita (1)
Tidak Ada Wanita (0)
No. Nama Perusahaan Kode
Perusahaan
2013 2014 2015
1 Mulia Industrindo Tbk. MLIA 0 0 0
2 Alaska Industrindo Tbk. ALKA 0 0 0
3 Beton Jaya Manunggal Tbk. BTON 0 0 0
4 Gunawan Dianjaya Steel Tbk GDST 0 0 0
5 Jaya Pari Steel Tbk JPRS 0 0 0
6 Lion Metal Works Tbk LION 1 1 1
7 LMSH 1 1 1
8 Duta Pertiwi Nusantara DPNS 0 0 0
9 Indo Acitama Tbk SRSN 0 0 0
10 Trias Sentosa Tbk TRST 0 0 0
11 Charoen Pokphand Indonesia Tbk CPIN 0 0 0
12 Siearad Produce Tbk SIPD 0 0 0
13 Suparma Tbk SPMA 1 1 1
14 Grand Kartech Tbk KRAH 1 1 1
15 Multi Prima Sejahtera Tbk LPIN 0 0 0
16 Nippres Tbk NIPS 1 1 1
17 Selamat Sempurna Tbk SMSM 1 1 1
18 Ricky Putra Globalindo Tbk RICY 0 0 0
19 Trisula International Tbk TRIS 1 1 0
20 Mayora Indah Tbk MYOR 1 1 1
21 PSDN 1 0 0
22 Wismilak Inti Makmur Tbk. WIIM 0 0 0
23 Kimia Farma Tbk. KAEF 0 0 0
24 Kalbe Farma Tbk. KLBF 1 1 1
25 Pyridam Farma Tbk. PYFA 1 1 1
26 Industri Jamu dan Farmasi Sido
Muncul Tbk. SIDO 0 0 0
Lampiran vii
Usia Komite Audit dari Perusahaan Sampel
No. Nama Perusahaan Kode
Perusahaan
2013 2014 2015
1 Mulia Industrindo Tbk. MLIA 58 59 60
2 Alaska Industrindo Tbk. ALKA 58 59 60
3 Beton Jaya Manunggal Tbk. BTON 56 57 58
4 Gunawan Dianjaya Steel Tbk GDST 46 47 48
5 Jaya Pari Steel Tbk JPRS 54 56 57
6 Lion Metal Works Tbk LION 72 73 74
7 LMSH 65 66 67
8 Duta Pertiwi Nusantara DPNS 41 42 43
9 Indo Acitama Tbk SRSN 73 74 75
10 Trias Sentosa Tbk TRST 57 58 59
11 Charoen Pokphand Indonesia Tbk CPIN 66 67 68
12 Siearad Produce Tbk SIPD 63 64 65
13 Suparma Tbk SPMA 60 61 62
14 Grand Kartech Tbk KRAH 49 50 51
15 Multi Prima Sejahtera Tbk LPIN 74 67 68
16 Nippres Tbk NIPS 51 52 53
17 Selamat Sempurna Tbk SMSM 68 69 70
18 Ricky Putra Globalindo Tbk RICY 79 55 56
19 Trisula International Tbk TRIS 53 54 55
20 Mayora Indah Tbk MYOR 49 50 51
21 PSDN 47 70 71
22 Wismilak Inti Makmur Tbk. WIIM 48 49 50
23 Kimia Farma Tbk. KAEF 56 57 58
24 Kalbe Farma Tbk. KLBF 69 61 62
25 Pyridam Farma Tbk. PYFA 66 67 68
26 Industri Jamu dan Farmasi Sido
Muncul Tbk. SIDO 66 67 68
Lampiran viii
Output SPSS
Analisis Statistik Deskriptif
Descriptive Statistics
N Minimum Maximum Mean Std. Deviation
Kualitas Audit 81 19.40 30.28 24.6794 1.80739
Ukuran KAP 81 .00 1.00 .2222 .41833
Biaya Audit 81 18.34 24.12 21.3367 1.51356
Audit Tenure 81 .00 1.00 .2593 .44096
Gender Komite 81 .00 1.00 .3827 .48908
Usia Komite 81 41.00 79.00 59.4198 9.03032
Valid N (listwise) 81
Uji Asumsi Klasik, Koefisien Determinasi dan Analisis Regresi Berganda
One-Sample Kolmogorov-Smirnov Test
Unstandardized Residual
N 81
Normal Parametersa,,b Mean .0000000
Std. Deviation 1.61560219
Most Extreme Differences Absolute .074
Positive .074
Negative -.070
Kolmogorov-Smirnov Z .670
Asymp. Sig. (2-tailed) .760
a. Test distribution is Normal.
b. Calculated from data.
Model Summaryb
Model R R Square
Adjusted R Square
Std. Error of the
Estimate Durbin-Watson
1 .448a .201 .148 1.66859 1.934
a. Predictors: (Constant), Usia Komite, Biaya Audit, Gender Komite, Audit Tenure, Ukuran KAP
Coefficientsa
Model
Unstandardized Coefficients
Standardized Coefficients
t Sig.
Collinearity Statistics
B Std. Error Beta Tolerance VIF
1 (Constant) 18.935 3.093 6.122 .000
Ukuran KAP .973 .482 .225 2.019 .047 .857 1.167
Biaya Audit .297 .130 .249 2.291 .025 .904 1.106
Audit Tenure -.207 .427 -.050 -.485 .629 .982 1.019
Gender Komite
-.788 .384 -.213 -2.053 .044 .987 1.013
Usia Komite -.008 .021 -.038 -.358 .721 .936 1.068
a. Dependent Variable: Kualitas Audit
