Lampiran 1 Populasi dan Sampel
NO NAMA PERUSAHAAN SAMPEL SAMPEL 1 2 3 4 Basic Industry 1 AKKU √ √ X √ X 2 ALDO √ √ √ √ 1 3 ALKA √ √ √ √ 2 4 ALMI √ √ √ √ 3 5 AMFG √ √ √ √ 4 6 APLI √ √ √ √ 5 7 ARNA √ √ √ √ 6 8 BAJA √ √ √ √ 7 9 BRNA √ √ √ √ 8 10 BRPT √ √ √ √ 9 11 BTON √ X X √ X 12 BUDI √ √ √ √ 10 13 CPIN √ √ √ √ 11 14 CTBN √ √ √ √ 12 15 DAJK √ X X √ X 16 DPNS √ √ √ √ 13 17 EKAD √ X X √ X 18 ETWA √ √ √ √ 14 19 FASW √ √ √ √ 15 20 FPNI √ √ √ √ 16 21 GDST √ √ √ √ 17 22 IGAR √ √ √ √ 18 23 IKAI √ X X √ X 24 INAI √ √ √ √ 19 25 INCI √ √ √ √ 20 26 INKP √ √ X √ X 27 INRU √ √ √ √ 21 28 INTP √ √ √ √ 22 29 IPOL √ √ √ √ 23 30 ISSP √ X X √ X 31 JKSW √ X X √ X 32 JPPA √ √ √ √ 24 33 JPRS √ √ √ √ 25 34 KBRI √ √ √ √ 26 35 KDSI √ √ √ √ 27 36 LION √ √ √ √ 28 37 LMSH √ √ √ √ 29 38 MAIN √ √ √ √ 30
39 MLIA √ √ √ √ 31 40 NIKL √ √ √ √ 32 41 PICO √ X X √ X 42 SIAP √ √ √ √ 33 43 SIMA √ √ X √ X 44 SIPD √ √ √ √ 34 45 SMBR √ X X √ X 46 SMCB √ √ √ √ 35 47 SMGR √ √ √ √ 36 48 SOBI √ X X √ X 49 SPMA √ X X √ X 50 SRSN √ √ √ √ 37 51 SULI √ X X √ X 52 TALF √ X X √ X 53 TBMS √ X X √ X 54 TIRT √ √ X √ X 55 TKIM √ √ X √ X 56 TOTO √ √ X √ X 57 TPIA √ √ √ √ 38 58 TRST √ √ √ √ 39 59 UNIC √ √ √ √ 40 60 WTON √ X X √ X Miscellanous Industry 61 ADMG √ √ √ √ 41 62 ARGO √ √ √ √ 42 63 ASII √ √ √ √ 43 64 AUTO √ √ √ √ 44 65 BATA √ √ X √ X 66 BIMA √ X X √ X 67 BRAM √ √ √ √ 45 68 CNTX √ √ √ √ 46 69 ERTX √ √ √ √ 47 70 ESTI √ √ √ √ 48 71 GDYR √ √ √ √ 49 72 GJTL √ X X √ X 73 HDTX √ √ X √ X 74 IKBI √ √ √ √ 50 75 IMAS √ √ √ √ 51 76 INDR √ √ √ √ 52 77 INDS √ √ √ √ 53 78 JECC √ √ X √ X 79 KBLI √ X X √ X 80 KBLM √ √ √ √ 54 81 KRAH √ X X √ X
82 LPIN √ √ √ √ 55 83 MASA √ √ √ √ 56 84 MYTX √ √ X √ X 85 NIPS √ X X √ X 86 PBRX √ √ √ √ 57 87 POLY √ √ X √ X 88 PRAS √ X X √ X 89 PTSN √ √ √ √ 58 90 RICY √ X X √ X 91 SCCO √ X X √ X 92 SMSM √ √ √ √ 59 93 SRIL √ X X √ X 94 SSTM √ √ √ √ 60 95 STAR √ √ √ √ 61 96 TFCO √ √ √ √ 62 97 UNTX √ √ √ √ 63 98 VOKS √ √ √ √ 64 Consumer Goods 99 ADES √ √ √ √ 65 100 AISA √ √ X √ X 101 ALTO √ X X √ X 102 CEKA √ X X √ X 103 CINT √ X X √ X 104 DAVO √ X X √ X 105 DLTA √ √ √ √ 66 106 DVLA √ X X √ X 107 GGRM √ √ √ √ 67 108 HMSP √ X X √ X 109 ICBP √ √ X √ X 110 INAF √ √ √ √ 68 111 INDF √ X X √ X 112 KAEF √ √ X √ X 113 KLBF √ √ √ √ 69 114 LMPI √ √ X √ X 115 MBTO √ √ X √ X 116 MERK √ √ X √ X 117 MLBI √ √ X √ X 118 MRAT √ √ X √ X 119 MYOR √ √ X √ X 120 PSDN √ X X √ X 121 PYFA √ √ X √ X 122 RMBA √ X X √ X 123 ROTI √ √ √ √ 70 124 SCPI √ √ X √ X
125 SIDO √ X X √ X 126 SKBM √ √ X √ X 127 SKLT √ X X √ X 128 SQBB √ √ X √ X 129 STTP √ X X √ X 130 TCID √ X X √ X 131 TSPC √ √ √ √ 71 132 ULTJ √ √ √ √ 72 133 UNVR √ √ √ √ 73 134 WIIM √ √ √ √ X
Lampiran 2 Sampel Penelitian
No Kode Perusahaan
1 ALDO PT. Alkindo Naratama Tbk 2 ALKA PT. Alakasa Industrindo Tbk
3 ALMI PT. Alumindo Light Metal Industry Tbk 4 AMFG PT. Asahimas Flat Glass Tbk
5 APLI PT. Asiaplast Industries Tbk 6 ARNA PT. Arwana Citramulia Tbk 7 BAJA PT. Saranacentrall Bajatama Tbk 8 BRNA PT. Berlina Tbk
9 BRPT PT. Barito Pasipic Tbk
10 BUDI PT. Budi Starch Sweetener Tbk 11 CPIN PT. Charoen Pokphand Indonesia Tbk 12 CTBN PT. Citra Tubindo Tbk
13 DPNS PT. Duta Pertiwi Nusantara Tbk 14 ETWA PT. Eterindo Wahanatama Tbk 15 FASW PT. Fajar Surya Wisesa Tbk 16 FPNI PT. Titan Kima Nusantara Tbk 17 GDST PT. Gunawan Dianjaya Steel Tbk 18 IGAR PT. Champion Pacifik Indonesia Tbk 19 INAI PT. Indal Aluminium Industry Tbk 20 INCI PT. Intanwijaya Internasional Tbk 21 INRU PT. Toba Plup Lestari Tbk
22 INTP PT. Indocement Tunggal Prakarsa Tbk 23 IPOL PT. Indopoly Swakarsa Industry Tbk 24 JPFA PT. Japfa Comfeed Indonesia Tbk 25 JPRS PT. Jaya Pari Steel Tbk
26 KBRI PT. Kertas Basuki Rachmat Indonesia Tbk 27 KDSI PT. Kedawung Setia Industrial Tbk
28 LION PT. Lion Metal Works Tbk 29 LMSH PT. Lionmesh Prima Tbk 30 MAIN PT. Malindo Feedmill Tbk 31 MLIA PT. Mulia Industrindo Tbk 32 NIKL PT. Latinusa Tbk
33 SIAP PT. Sekawan Intipratama Tbk 34 SIPD PT. Sierad Produce Tbk 35 SMCB PT. Holcim Indonesia Tbk
36 SMGR PT. Semen Indonesia (Persero) Tbk 37 SRSN PT. Sarasa Nugraha Tbk
38 TPIA PT. Chandra Asri Petro Chemical Tbk 39 TRST PT. Trias Sentosa Tbk
41 ADMG PT. Polychem Indonesia Tbk 42 ARGO PT. Pantes Tbk
43 ASII PT. Astra International Tbk 44 AUTO PT. Astra Otoparts Tbk 45 BRAM PT. Indo Kordsa Tbk
46 CNTX PT. Century Textile Industry Tbk 47 ERTX PT. Eratex Djaja Tbk
48 ESTI PT. Ever Shine Tex Tbk 49 GDYR PT. Goodyear Indonesia Tbk 50 IKBI PT. Sumi Indo Kabel Tbk
51 IMAS PT. Indomobil Sukses Internasional Tbk 52 INDR PT. Indo-Rama Synthetics Tbk
53 INDS PT. Indospring Tbk 54 KBLM PT. Kabelindo Murni Tbk 55 LPIN PT. Multiprima Sejahtera Tbk 56 MASA PT. Multistrada Arahsarana Tbk 57 PBRX PT. Pan Brothers Tbk
58 PTSN PT. Sat Nusapersada Tbk 59 SMSM PT. Selamat Sempurna Tbk
60 SSTM PT. Sunso Textile Manufacturer Tbk 61 STAR PT. Star Petrochem Tbk
62 TFCO PT. Tifico Fiber Indonesia tbk 63 UNTX PT. Unitex Tbk
64 VOKS PT. Voksel Electric Tbk
65 ADES PT. Akasha wira International Tbk 66 DLTA PT. Delta Djakarta Tbk
67 GGRM PT. Gudang Garam Tbk 68 INAF PT. Indofarma (persero) Tbk 69 KLBF PT. Kalbe Farma Tbk
70 ROTI PT. Nippon Indosari Corpindo Tbk 71 TSPC PT. Tempo Scan Pacifik Tbk
72 ULTJ PT. Ultrajaya Milk Industry & Trading Company Tbk 73 UNVR PT. Unilever Indonesia Tbk
Lampiran 3 Data Variabel Penelitian
No Perusahaan Kode Kualitas Pelaporan Keuangan (Y) komite audit (X1) Jumlah anggota komite audt (X2) Frekuensi rapat Audit (Z) Kualitas
1 ALDO 89 3 4 0 2 ALKA 151 3 4 0 3 ALMI 151 3 4 0 4 AMFG 92 4 9 1 5 APLI 93 3 8 1 6 ARNA 92 4 8 1 7 BAJA 149 3 4 0 8 BRNA 153 3 4 1 9 BRPT 98 3 8 1 10 BUDI 181 3 6 0 11 CPIN 88 5 12 1 12 CTBN 155 3 4 0 13 DPNS 142 4 4 0 14 ETWA 123 3 4 0 15 FASW 88 4 9 1 16 EPNI 113 2 4 1 17 GDST 118 3 4 0 18 IGAR 110 4 4 0 19 INAI 118 4 4 0 20 INCI 182 4 4 0 21 INRU 115 3 4 0 22 INTP 86 3 6 1 23 IPOL 183 3 4 0 24 JPFA 121 6 4 0 25 JPRS 92 3 8 0 26 KBRI 94 3 8 0 27 KDSI 169 3 4 0 28 LION 116 4 2 0 29 LMSH 123 3 4 0 30 MAIN 118 4 4 0 31 MLIA 87 3 10 1 32 NIKL 108 4 9 1 33 SIAP 163 3 1 0 34 SIPD 92 3 6 0 35 SMCB 74 3 5 1 36 SMGR 93 5 8 1
37 SRSN 139 3 4 0 38 TPIA 163 3 4 1 39 TRST 77 3 6 1 40 UNIC 61 3 6 1 41 ADMG 146 3 4 1 42 ARGO 181 3 4 1 43 ASII 90 4 6 1 44 AUTO 179 3 4 1 45 BRAM 153 3 3 1 46 CNTX 103 3 4 1 47 ERTX 120 3 4 0 48 ESTI 181 3 4 1 49 GDYR 122 3 4 0 50 IKBI 180 3 4 1 51 IMAS 108 6 5 1 52 INDR 149 3 4 1 53 INDS 120 3 2 0 54 KBLM 120 3 4 0 55 LPIN 145 6 3 0 56 MASA 119 3 4 1 57 PBRX 88 3 9 0 58 PTSN 89 4 4 0 59 SMSM 170 3 4 0 60 SSTM 120 3 4 0 61 STAR 125 3 4 0 62 TFCO 150 3 4 1 63 UNTX 89 4 6 1 64 VOKS 99 3 5 0 65 ADES 151 4 4 0 66 TSPC 94 3 4 0 67 ULTJ 122 4 2 0 68 UNVR 117 3 4 1 69 DLTA 152 3 4 0 70 GGRM 112 3 5 1 71 INAF 142 3 4 0 72 KLBF 91 3 4 1 73 ROTI 108 3 4 1
Lampiran 4 HASIL UJI STATISTIK DESKRIPTIF
Lampiran 5 HASIL UJI NORMALITAS
Normal P-Plot of Regression Standardied Residual
Lampiran 6 HASIL UJI KOLMOGOROV-SMIRNOV
Lampiran 7 HASIL UJI MULTIKOLONIERITAS
Coefficientsa
Model
Unstandardized Coefficients
Standardized
Coefficients Collinearity Statistics
B Std. Error Beta Tolerance VIF
1 (Constant) 170.606 15.595
JUMLAH KEANGOTAAN KOMITE AUDIT
-2.333 4.306 -.056 ..970 1.031
FREKUENSI RAPAT KOMITE AUDIT
-8.082 1.611 -.517 .970 1.031
b. Dependent Variable: KUALITAS PELAPORAN KEUANGAN
Lampiran 8 HASIL UJI HETEROKEDASTISITAS
Lampiran 9 HASIL UJI AUTOKORELASI
Model Summaryb
Model R R Square Adjusted R Square
Std. Error of the
Estimate Durbin-Watson
1 .529a .280 .259 27.16193 2.124
a. Predictors: (Constant), FREKUENSI RAPAT KOMITE AUDIT, JUMLAH KEANGGOTAAN KOMITE AUDIT
b. Dependent Variable: KUALITAS PELAPORAN KEUANGAN
Lampiran 10 HASIL UJI HIPOTESIS
Coefficientsa Model Unstandardized Coefficients Standardized Coefficients t Sig. B Std. Error Beta 1 (Constant) 170.606 15.595 10.940 .000
JUMLAH KEANGGOTAAN KOMITE AUDIT
-2.333 4.306 -.056 -.542 .590
FREKUENSI RAPAT KOMITE AUDIT
-8.082 1.611 -.517 -5.018 .000
Lampiran 11 HASIL UJI KOEFISIEN DETERMINASI
Model Summaryb
Model R R Square Adjusted R Square Std. Error of the Estimate
1 .529a .280 .259 27.16193
a. Predictors: (Constant), FREKUENSI RAPAT KOMITE AUDIT, JUMLAH KEANGGOTAAN KOMITE AUDIT
b. Dependent Variable: KUALITAS PELAPORAN KEUANGAN
Lampiran 12
UJI t MODERAT 1
Lampiran 13 UJI F MODERAT 1
Lampiran 14 HASIL UJI KOEFISIEN DTERMINASI MODERAT 1
Model Summaryb
Model R R Square Adjusted R Square Std. Error of the Estimate
1 .305a .093 .054 30.70261
a. Predictors: (Constant), MODERAT1, JUMLAH KEANGGOTAAN KOMITE AUDIT, KUALITAS AUDIT b. Dependent Variable: KUALITAS PELAPORAN KEUANGAN
Lampiran 15 UJI t MODERAT 2
Lampiran 16 UJI F MODERAT 2
Lampiran 17 HASIL UJI KOEFISIEN DETERMINASI MODERAT 2
Model Summaryb
Model R R Square Adjusted R Square Std. Error of the Estimate
1 .532a .283 .251 27.30969
a. Predictors: (Constant), MODERAT2, FREKUENSI RAPAT KOMITE AUDIT, KUALITAS AUDIT b. Dependent Variable: KUALITAS PELAPORAN KEUANGAN
