Pengaruh Audit Report Lag dan Opini Audit terhadap Ketepatan Waktu Penyampaian Laporan Keuangan dengan Reputasi KAP sebagai Variabel Moderating

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Lampiran 1.

Lampiran Daftar Perusahaan yang Memenuhi Kriteria

No

Kode

Populasi Perusahaan

Kriteria

Sampel

1

2

3

4

1. INTP Indocement Tunggal Prakasa Tbk



_X

_-

2. SMCB Holcim Indonesia Tbk



_X

_-

3. SMGR Semen Gresik Tbk



_X

_-

4. AMFG Asahimas Flat Glass Tbk



_X

_-

5. ARNA Arwana Citra Mulia Tbk



_X

_-

6. IKAI Inti Keramik Alam Asri Industri Tbk



_X

_-

7. KIAS Keramika Indonesia Assosiasi Tbk



_X

_-

8. MLIA Mulia Industrindo Tbk



_X

_-

9. TOTO Surya Toto Indonesia Tbk



_X

_-

10. ALKA Alaska Industrindo Tbk



_X

_-

11. ALMI Alumindo Light Metal Industry Tbk



_X

_-

12. BTON Beton Jaya Manunggal Tbk



_X

_-

13. CTBN Citra Turbindo Tbk



_X

_-

14. GDST Gunawan Dianjaya Steel Tbk



_X

_-

15. INAI Indal Aluminium Industry Tbk



_X

_-

16. ITMA Itamaraya Tbk



_X

_-

17. JKSW Jakarta Kyoei Steel Work LTD Tbk



_X

_-

18. JPRS Jaya Pari Steel Tbk



_X

_-

19. KRAS Krakatau Steel Tbk



_X

_-

20. LION Lion Metal Works Tbk



_X

_-

21. LMSH Lionmesh Prima Tbk



_X

_-

22. MYRX Hanson International Tbk



_X

_-

(2)

24. PICO Pelangi Indah Canindo Tbk



_X

_-

25. TBMS Tembaga Mulia Semanan Tbk



_X

_-

26. BRPT Barito Pasific Tbk



_X

_-

27. BUDI Budi Acid Jaya Tbk



_X

_-

28. DPNS Duta Pertiwi Nusantara



_X

_-

29. EKAD Ekadharma International Tbk



_X

_-

30. ETWA Eterindo Wahanatama Tbk)



_X

_-

31. INCI Intan Wijaya International Tbk



_X

_-

32. SOBI Sorini Agro Asia Corporindo Tbk



_X

_-

33. SRSN Indo Acitama Tbk



_X

_-

34. TPIA Chandra Asri Petrochemical



_X

_-

35. UNIC Unggul Indah Cahaya Tbk



_X

_-

36. AKKU Alam Karya Unggul Tbk



_X

_-

37. AKPI Argha Karya Prima Industry Tbk



_X

_-

38. APLI Asiaplast Industries Tbk



_X

_-

39. BRNA Berlina Tbk



_X

_-

40. FPNI Titan Kimia Nusantara Tbk



_X

_-

41. IGAR Champion Pasific Indonesia Tbk



_X

_-

42. IPOL Indopoly Swakarsa Industry Tbk



_X

_-

43. SIAP Sekawan Intipratama Tbk



_X

_-

44. SIMA Siwani Makmur Tbk



_X

_-

45. TRST Trias Sentosa Tbk



_X

_-

46. YPAS Yana Prima Hasta Persada Tbk



_X

_-

47. CPIN Charoen Pokphand Indonesia Tbk



_X

_-

48. JPFA Japfa Comfeed Indonesia Tbk



_X

_-

49. MAIN Malindo Feedmill Tbk



_X

_-

50. SIPD Siearad Produce Tbk



_X

_-

51. SULI Sumalindo Lestari Jaya Tbk



_X

_-

52. TIRT Tirta Mahakam Resources Tbk



_X

_-

(3)

54. FASW Fajar Surya Wisesa Tbk



_X

_-

55. INKP Indah Kiat Pulp & paper Tbk



_X

_-

56. INRU Toba Pulp Lestari Tbk



_X

_-

57. KBRI Kertas Basuki Rachmat Indonesia Tbk



_X

_-

58. SAIP Surabaya Agung Industri Pulp & Kertas

Tbk



X



X

-

59. SPMA Suparma Tbk



_X

_-

60. TKIM Pabrik Kertas Tjiwi Kimia Tbk



_X

_-

61. ASII Astra International Tbk



_X

_-

62. AUTO Astra Auto Part Tbk



_X

_-

63. BRAM Indo Kordsa Tbk



_X

_-

64. GDYR Goodyear Indonesia Tbk



_X

_-

65. GJTL Gajah Tunggal Tbk



_X

_-

66. IMAS Indomobil Sukses International Tbk



_X

_-

67. INDS Indospring Tbk



_X

_-

68. LPIN Multi Prima Sejahtera Tbk



_X

_-

69. MASA Multistrada Arah Sarana Tbk



_X

_-

70. NIPS Nippres Tbk



_X

_-

71. PRAS Prima alloy steel Universal Tbk



_X

_-

72. SMSM Selamat Sempurna Tbk



_X

_-

73. ADMG Polychem Indonesia Tbk



_X

_-

74. ARGO Argo Pantes Tbk



_X

_-

75. CNTX Centex Tbk



_X

_-

76. ERTX Eratex Djaya Tbk



_X

_-

77. ESTI Ever Shine Textile Industry Tbk



_X

_-

78. HDTX Pan Asia Indosyntec Tbk



_X

_-

79. INDR Indo Rama Synthetic Tbk



_X

_-

80. KARW Karwell Indonesia Tbk



_X

_-

81. MYTX Apac Citra Centertex Tbk



_X

_-

82. PAFI Pan Asia Filament Inti Tbk



_X



_X

_-

(4)

84. POLY Asia Pasific Fibers Tbk



_X

_-

85. RICY Ricky Putra Globalindo Tbk



_X

_-

86. SSTM Sunson Textile Manufacturer Tbk



_X

_-

87. UNIT Nusantara Inti Corpora Tbk



_X

_-

88. UNTX Unitex Tbk



_X

_-

89. BIMA Primarindo Asia Infrastructure Tbk



_X

_-

90. SIMM Surya Intrindo Makmur Tbk



_X



_X

_-

91. IKBI Sumi Indo Kabel Tbk



_X

_-

92. JECC Jembo Cable Company Tbk



_X

_-

93. KBLI KMI Wire and Cable Tbk



_X

_-

94. KBLM Kabelindo Murni Tbk



_X

_-

95. SCCO Supreme Cable Manufacturing and

Commerce Tbk



X

-

96. VOKS Voksel Electric Tbk



_X

_-

97. PTSN Sat Nusa Persada Tbk



_X

_-

98. ADES Akasha Wira International Tbk



₁

99. AISA Tiga Pilar Sejahtera Food Tbk



₂

100. CEKA Cahaya Kalbar Tbk



₃

101. DAVO Davomas Abadi Tbk



_X

_

_-

102. DLTA Delta Djakarta Tbk



₄

103. ICBP Indofood CBP Sukses Makmur Tbk



₅

104. INDF Indofood Sukses Makmur Tbk



₆

105. MLBI Multi Bintang Indonesia Tbk



_X



₇

106. MYOR Mayora Indah Tbk



₈

107. PSDN Prashida Aneka Niaga Tbk



_X



_-

108. ROTI Nippon Indosari Corporindo Tbk



₉

109. SKLT Sekar Laut Tbk



₁₀

110. STTP Siantar Top Tbk



₁₁

111. ULTJ Ultrajaya Milk Industry and Trading

Company Tbk



12

112. GGRM Gudang Garam Tbk



₁₃

(5)

114. RMBA Bentoel International Investama Tbk



₁₄

115. DVLA Darya Varia Laboratoria Tbk



₁₅

116. INAF Indofarma Tbk



₁₆

117. KAEF Kimia Farma Tbk



₁₇

118. KLBF Kalbe Farma Tbk



₁₈

119. MERK Merck Tbk



₁₉

120. PYFA Pyridam Farma Tbk



₂₀

121. SCPI Schering Plough Indonesia Tbk



₂₁

122. SQBI Taisho Pharmaceutical Indonesia Tbk



_X



_-

123. TSPC Tempo Scan Pasific Tbk



₂₂

124. MBTO Martina Berto Tbk



₂₃

125. MRAT Mustika Ratu Tbk



₂₄

126. TCID Mandom Indonesia Tbk



₂₅

127. UNVR Unilever Indonesia Tbk



₂₆

128. KDSI Kedawung Setia Industrial Tbk)



₂₇

129. KICI Kedaung Indag Can Tbk



₂₈

(6)

Lampiran 2.

Output Regresi Logistik Hipotesis Pertama

Logistic Regression

Case Processing Summary

Unweighted Casesa N Percent

Selected Cases Included in Analysis 87 100.0

Missing Cases 0 .0

Total 87 100.0

Unselected Cases 0 .0

Total 87 100.0

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

Dependent Variable Encoding

Original Value Internal Value

Laporan keuangan disampaikan tidak tepat waktu

0

Laporan keuangan disampaikan tepat waktu

1

Block 0: Beginning Block

Iteration Historya,b,c

Iteration -2 Log likelihood

Coefficients

Constant

Step 0 1 118.658 .299

2 118.658 .301

3 118.658 .301

a. Constant is included in the model. b. Initial -2 Log Likelihood: 118,658

(7)

Classification Tablea,b

Observed

Predicted

Ketepatan_Waktu

Percentage Correct Laporan

keuangan disampaikan tidak tepat waktu

Laporan keuangan disampaikan

tepat waktu

Step 0 Ketepatan_Waktu Laporan keuangan disampaikan tidak tepat waktu

0 37 .0

0 50 100.0

Overall Percentage 57.5

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

Variables in the Equation

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

Step 0 Constant .301 .217 1.928 1 .165 1.351

Variables not in the Equation

Score df Sig.

Step 0 Variables Audit_Report_Lag 15.155 1 .000

Overall Statistics 15.155 1 .000

(8)

Iteration Historya,b,c,d

Coefficients

Constant

Audit_Report_La g

Step 1 1 102.251 4.575 -.058

2 101.325 5.928 -.075

3 101.309 6.132 -.078

4 101.309 6.136 -.078

5 101.309 6.136 -.078

a. Method: Enter

b. Constant is included in the model. c. Initial -2 Log Likelihood: 118,658

d. Estimation terminated at iteration number 5 because parameter estimates changed by less than ,001.

Omnibus Tests of Model Coefficients

Chi-square df Sig.

Step 1 Step 17.348 1 .000

Block 17.348 1 .000

Model 17.348 1 .000

Contingency Table for Hosmer and Lemeshow Test

Ketepatan_Waktu = Laporan keuangan disampaikan tidak tepat

waktu

Ketepatan_Waktu = Laporan keuangan disampaikan tepat waktu

Total Observed Expected Observed Expected

Step 1 1 8 7.403 2 2.597 10

2 6 6.934 5 4.066 11

3 6 5.322 3 3.678 9

4 5 5.054 5 4.946 10

5 2 3.405 6 4.595 8

(9)

7 3 2.399 6 6.601 9

8 3 1.645 6 7.355 9

9 0 .646 9 8.354 9

Classification Tablea

Observed

Predicted

Ketepatan_Waktu

tepat waktu

22 15 59.5

13 37 74.0

a. The cut value is ,500

Correlation Matrix

Constant

Audit_Report_La g

Step 1 Constant 1.000 -.990

(10)

(11)

Lampiran 3.

Output Regresi Logistik Hipotesis Kedua

Logistic Regression

Missing Cases 0 .0

Total 87 100.0

0

1

Block 0: Beginning Block

Coefficients

Constant

Step 0 1 118.658 .299

2 118.658 .301

3 118.658 .301

(12)

Observed

Predicted

Ketepatan_Waktu

tepat waktu

0 37 .0

0 50 100.0

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

Step 0 Constant .301 .217 1.928 1 .165 1.351

Score df Sig.

Step 0 Variables Audit_Report_Lag 15.155 1 .000

Reputasi_KAP 8.868 1 .003

(13)

Coefficients

Constant

Audit_Report_La

g Reputasi_KAP

Step 1 1 97.422 3.566 -.050 .929

2 96.231 4.865 -.068 1.095

3 96.208 5.088 -.070 1.116

4 96.208 5.094 -.070 1.116

5 96.208 5.094 -.070 1.116

a. Method: Enter

d. Estimation terminated at iteration number 5 because parameter estimates changed by less than ,001.

Omnibus Tests of Model Coefficients

Chi-square df Sig.

Step 1 Step 22.450 2 .000

Block 22.450 2 .000

Model 22.450 2 .000

Contingency Table for Hosmer and Lemeshow Test

Ketepatan_Waktu = Laporan keuangan disampaikan tidak tepat

waktu

Ketepatan_Waktu = Laporan keuangan disampaikan tepat waktu

Total Observed Expected Observed Expected

Step 1 1 7 6.335 1 1.665 8

2 6 6.494 3 2.506 9

3 5 5.253 3 2.747 8

4 4 4.613 4 3.387 8

5 5 4.296 4 4.704 9

(14)

7 3 2.525 6 6.475 9

8 1 1.991 8 7.009 9

9 2 1.460 8 8.540 10

10 1 .510 7 7.490 8

Classification Tablea

Observed

Predicted

Ketepatan_Waktu

tepat waktu

24 13 64.9

12 38 76.0

a. The cut value is ,500

Correlation Matrix

Constant

Audit_Report_La

g Reputasi_KAP

Step 1 Constant 1.000 -.982 -.176

Audit_Report_Lag -.982 1.000 .052

(15)

(16)

Casewise Listb

Case Selected Statusa

Observed

Predicted Predicted Group

Temporary Variable

Ketepatan_Wakt

u Resid ZResid

44 S 0** .893 1 -.893 -2.889

(17)

Lampiran 4.

Output Regresi Logistik Hipotesis Ketiga

Logistic Regression

Missing Cases 0 .0

Total 87 100.0

0

1

Block 0: Beginning Block

Coefficients

Constant

Step 0 1 118.658 .299

2 118.658 .301

3 118.658 .301

(18)

Observed

Predicted

Ketepatan_Waktu

tepat waktu

0 37 .0

0 50 100.0

Step 0 Constant .301 .217 1.928 1 .165 1.351

Score df Sig.

Step 0 Variables Opini_Audit .749 1 .387

Overall Statistics .749 1 .387

(19)

Coefficients

Constant Opini_Audit

Step 1 1 117.795 2.000 -1.721

2 117.627 3.135 -2.854

3 117.572 4.179 -3.898

4 117.552 5.194 -4.913

5 117.545 6.200 -5.919

6 117.543 7.202 -6.921

7 117.542 8.202 -7.922

8 117.542 9.203 -8.922

9 117.541 10.203 -9.922

10 117.541 11.203 -10.922

11 117.541 12.203 -11.922

12 117.541 13.203 -12.922

13 117.541 14.203 -13.922

14 117.541 15.203 -14.922

15 117.541 16.203 -15.922

16 117.541 17.203 -16.922

17 117.541 18.203 -17.922

18 117.541 19.203 -18.922

19 117.541 20.203 -19.922

20 117.541 21.203 -20.922 a. Method: Enter

(20)

Omnibus Tests of Model Coefficients Observed Expected Observed Expected

Step 1 1 37 37.000 50 50.000 87

(21)

(22)

Lampiran 5.

Output Regresi Logistik Hipotesis Keempat

Logistic Regression

Missing Cases 0 .0

Total 87 100.0

0

1

Block 0: Beginning Block

Coefficients

Constant

Step 0 1 118.658 .299

2 118.658 .301

3 118.658 .301

(23)

Observed

Predicted

Ketepatan_Waktu

tepat waktu

0 37 .0

0 50 100.0

Step 0 Constant .301 .217 1.928 1 .165 1.351

Score df Sig.

Step 0 Variables Opini_Audit .749 1 .387

Reputasi_KAP 8.868 1 .003

(24)

Coefficients

Constant Opini_Audit Reputasi_KAP

Step 1 1 109.279 .762 -1.073 1.238

2 109.062 1.820 -2.133 1.316

3 109.008 2.862 -3.176 1.317

4 108.988 3.877 -4.191 1.317

5 108.981 4.883 -5.196 1.317

6 108.979 5.885 -6.198 1.317

7 108.978 6.886 -7.199 1.317

8 108.977 7.886 -8.199 1.317

9 108.977 8.886 -9.200 1.317

10 108.977 9.886 -10.200 1.317

11 108.977 10.886 -11.200 1.317

12 108.977 11.886 -12.200 1.317

13 108.977 12.886 -13.200 1.317

14 108.977 13.886 -14.200 1.317

15 108.977 14.886 -15.200 1.317

16 108.977 15.886 -16.200 1.317

17 108.977 16.886 -17.200 1.317

18 108.977 17.886 -18.200 1.317

19 108.977 18.886 -19.200 1.317

20 108.977 19.886 -20.200 1.317 a. Method: Enter

(25)

Omnibus Tests of Model Coefficients Observed Expected Observed Expected

Step 1 1 26 26.000 19 19.000 45

Step 1 Ketepatan_Waktu Laporan keuangan

(26)

(27)

Daftar Unit Sampel

Sampel Audit_Report_Lag Opini_Audit Ketepatan_Waktu

Reputasi_KAP

(28)

(29)