Analisis faktor-faktor yang mempengaruhi auditor switching (studi empiris pada perusahaan Manufaktur yang terdaftar di Bei 2010-2014)

(1)

LAMPIRAN1

Proses Pemilihan Sampel

No

Kode

Nama

Perusahaan

Kriteria

Keterangan

I

II

III

1 ADMG PT POLYCHEM

INDONESIA Tbk

√

−

Bukan sampel

2 ARGO

PT ARGO

PANTES Tbk

√

Sampel 1

3 CNTX PT

CENTURY

TEXTILE

INDUSTRY Tbk

√

−

Bukan sampel

4 ERTX

PT

ERATEX

DJAJA Tbk

√

−

Bukan sampel

5 ESTI

PT Ever Shine

Tex Tbk

√

−

Bukan sampel

6 HDTX

PT

PANASIA

INDOSYNTEC

Tbk

√

Sampel 2

7 INDR

PT INDO.RAMA

SYNTHETICS

Tbk

√

−

Bukan Sampel

8 KARW PT

KARWELL

INDONESIA Tbk

(2)

9 MYTX PT APAC CITRA

CENTERTEX

Tbk

√

Sampel 4

10 PBRX

PT Pan Brothers

Tbk

√

Sampel 5

11 POLY

PT Asia Pacific

Fibers Tbk

√

Sampel 6

12 RICY

PT Ricky Putra

Globalindo Tbk

√

−

Bukan Sampel

13 SRIL

PT

Sri Rejeki

Isman Tbk

−

_√

Bukan Sampel

14 SSTM

PT

SUNSON

TEXTILE

MANUFACTUR

ER, Tbk

√

Sampel 7

15 TRIS

PT

Trisula

International, Tbk

−

√

Bukan sampel

16 UNIT

PT NUSANTARA

INTI CORPORA

TBK

√

−

√

Bukan sampel

(3)

LAMPIRAN 2

Sampel Penelitian

No

Kode Saham

Nama Perusahaan

1 ARGO

PT Argo Pantes Tbk

2 HDTX

PT Panasia Indosyntec Tbk

3 KARW

PT Karwell Indonesia Tbk

4 MYTX

PT Apac Citra Centertex Tbk

5 PBRX

PT Pan Brothers Tbk

6 POLY

PT Asia Pacific Fibers Tbk

7 SSTM

PT

Sunson Textile

Manufactures, Tbk

(4)

LAMPIRAN 3

ARGO -125.015.984.000 1.428.233.566.000 -0,08753189

HDTX 21.030.231.892 1.014.303.374.267 0,02073367

KARW -10.100.452.700 73.647.754.655 -0,137145426

MYTX -101.136.319.879 1.882.934.081.017 -0,053712087

PBRX 35.608.448.938 887.284.106.449 0,040131959

POLY 334.976.849.923 3.988.442.112.390 0,08398689

SSTM 9.918.323.868 872.458.721.356 0,011368244

UNTX -25.288.156.801 153.901.724.876 -0,164313667

KODE PERUSAHAAN

2011

LABA BERSIH TOTAL ASET ROA

ARGO -98.312.202 1.452.870.714 -0,06766755

HDTX 17.285.049.940 1.013.575.088.112 0,017053547

KARW 56.455.813.719 13.173.379.520 4,285598364

MYTX -120.520.153.274 1.848.394.822.216 -0,065202603

PBRX 98.372.913.933 1.515.038.439.895 0,064930969

POLY 105.129.395.502 3.683.205.736.554 0,028542906

SSTM _{-24.097.995.553} _{843.450.156.961} _-0,02857074

UNTX -1.513.393.477 160.639.854.610 -0,009421034

KODE PERUSAHAAN

2012

ARGO -114.724.583.000 1.809.813.835 -63,39026743

HDTX 3.102.049.511 1.362.546.557.862 0,002276656

KARW 55.908.580.000 5.808.366.100.000 0,009625526

MYTX -126.172.495.055 1.803.323.308.102 -0,069966652

PBRX 141.119.880.274 2.003.097.631.825 0,070450825

POLY -235.145.060.000 403.252.291 -583,1214484

SSTM -14.137.186.803 810.275.583.968 -0,017447381

UNTX -22.152.040.000 167.146.110.000 -0,132530993

KODE PERUSAHAAN 2013

ARGO 81.749.083.000 2.345.032.586.000 0,034860532

(5)

KARW -47.191.580.000 549.348.870.000 -0,085904573

MYTX -49.786.983.213 2.095.467.423.419 -0,023759369

PBRX 104.494.080.000 2.338.425.060.000 0,044685665

POLY -300.619.310.000 3.534.914.040.000 -0,085042891

SSTM _{-13.228.135.718} _{801.866.397.035} _-0,016496683

UNTX 17.032.250.000 188.070.910.000 0,090562916

KODE PERUSAHAAN

2014

ARGO -303.338.970.000 1.458.304.020.000 -0,208008046

HDTX -105.481.256.786 4.221.696.886.907 -0,024985512

KARW -1.582.710.000 536.618.110.000 -0,002949416

MYTX -158.271.000.000 2.041.304.000.000 -0,077534262

PBRX 101.076.940.000 3.664.944.770.000 0,02757939

POLY -799.362.180.000 2.749.762.530.000 -0,290702259

SSTM -12.840.297.828 773.663.346.934 -0,016596751

(6)

LAMPIRAN 4

Perhitungan Debt to Asset Ratio 2010-2014

KODE

PERUSAHAAN

2010

TOTAL UTANG TOTAL ASET

DEBT TO ASSET RATIO

ARGO

1.216.329.528.000 1.428.233.566.000 0,851632084

HDTX

465.702.102.837 1.014.303.374.267 0,459134924

KARW

172.447.550.611 73.647.754.655 2,341518101

MYTX

1.695.512.272.796 1.882.934.081.017 0,900462895

PBRX

719.716.491.254 887.284.106.449 0,811145479

POLY

11.900.692.882.309 3.988.442.112.390 2,983794812

SSTM

_{549.285.266.103} _{872.458.721.356} _0,6295831

UNTX

317.460.918.173 153.901.724.876 2,062750878

KODE PERUSAHAAN

2011

TOTAL UTANG TOTAL ASET

DEBT TO ASSET RATIO

ARGO

1.349.448.214 1.452.870.714 0,92881507

(7)

KODE

ARGO

1.588.347.551 1.809.813.835 0,877630351

HDTX

726.954.645.506 1.362.546.557.862 0,533526463

KARW

5.678.463.400.000 5.808.366.100.000 0,977635242

MYTX

1.864.250.275.649 1.803.323.308.102 1,033785937

PBRX

1.178.597.390.919 2.003.097.631.825 0,588387392

POLY

1.201.091.140 403.252.291 2,978510394

SSTM

525.337.311.071 810.275.583.968 0,648343997

UNTX

362.537.970.000 167.146.110.000 2,168988378

KODE

ARGO

2.018.114.949.000 2.345.032.586.000 0,860591431

HDTX

1.658.609.326.640 2.378.728.273.722 0,697267252

KARW

618.115.750.000 549.348.870.000 1,125178887

MYTX

2.199.024.993.140 2.095.467.423.419 1,049419795

PBRX

1.347.851.980.000 2.338.425.060.000 0,576393062

POLY

11.813.921.840.000 3.534.914.040.000 3,342067645

SSTM

_{530.156.259.856} _{801.866.397.035} _0,661152858

UNTX

366.430.520.000 188.070.910.000 1,948363625

KODE

ARGO 1.675.328.410.000 1.458.304.020.000 1,148819716

HDTX 3.607.059.196.611 4.221.696.886.907 0,854409801

KARW 635.089.130.000 536.618.110.000 1,183502976

MYTX 23.100.840.000 20.413.040.000 1,131670736

PBRX 1.618.682.020.000 3.664.944.770.000 0,441666143

POLY 11.828.132.510.000 2.749.762.530.000 4,301510542

SSTM _{514.793.507.583} _{773.663.346.934} _0,665397307

(8)

LAMPIRAN 5

DATA SAMPEL 2010-2014

Y X1 X2 X3 X4

ARGO 0 0 0 -0,08753 0,851632

HDTX 0 0 0 0,020734 0,459135

KARW 0 0 0 -0,13715 2,341518

MYTX 0 0 0 -0,05371 0,900463

PBRX 0 0 0 0,040132 0,811145

POLY 0 0 0 0,083987 2,983795

SSTM 0 0 0 0,011368 0,629583

UNTX 0 0 0 -0,16431 2,062751

Y X1 X2 X3 X4

ARGO 0 0 1 -0,06767 0,928815

HDTX 0 0 0 0,017054 0,442335

KARW 1 0 0 4,285598 5,025221

MYTX 0 0 0 -0,0652 0,96549

PBRX 1 0 0 0,064931 0,574706

POLY 1 0 0 0,028543 2,993385

SSTM 0 0 0 -0,02857 0,645414

UNTX 0 1 0 -0,00942 2,069088

Y X1 X2 X3 X4

ARGO 0 0 0 -63,3903 0,87763

HDTX 1 0 1 0,002277 0,533526

KARW 1 1 1 0,009626 0,977635

MYTX 0 0 0 -0,06997 1,033786

PBRX 1 0 0 0,070451 0,588387

POLY 0 0 0 -583,121 2,97851

SSTM ₀ ₀ ₀ _-0,01745 _0,648344

(9)

Y X1 X2 X3 X4

ARGO 1 0 0 0,034861 0,860591

HDTX 0 0 1 -0,09192 0,697267

KARW 0 1 0 -0,0859 1,125179

MYTX 0 0 0 -0,02376 1,04942

PBRX 0 0 0 0,044686 0,576393

POLY 0 0 0 -0,08504 3,342068

SSTM ₁ ₀ ₀ _-0,0165 _0,661153

UNTX 1 1 1 0,090563 1,948364

Y X1 X2 X3 X4

ARGO 1 0 1 -0,20801 1,14882

HDTX 0 0 0 -0,02499 0,85441

KARW 0 1 1 -0,00295 1,183503

MYTX 1 0 1 -0,07753 1,131671

PBRX 0 0 0 0,027579 0,441666

POLY 1 0 0 -0,2907 4,301511

SSTM 0 0 0 -0,0166 0,665397

(10)

LAMPIRAN 6

Output SPSS Logistic Regression

Block 0: Beginning Block

Iteration Historya,b,c

Iteration -2 Log likelihood Coefficients

Constant

Step 0

1 48,888 -,800

2 48,869 -,847

3 48,869 -,847

a. Constant is included in the model.

b. Initial -2 Log Likelihood: 48,869

c. Estimation terminated at iteration number 3

because parameter estimates changed by less than

,001.

Classification Tablea,b

Observed Predicted

SWITCH Percentage

Correct

,00 1,00

Step 0

SWITCH

,00 28 0 100,0

1,00 12 0 ,0

Overall Percentage 70,0

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)

(11)

Variables not in the Equation

Score df Sig.

Step 0

Variables

AQUALITY ,008 1 ,928

MCHANGE 5,030 1 ,025

GRWTH ,554 1 ,457

DBR 1,494 1 ,222

Overall Statistics 9,399 4 ,052

Block 1: Method = Enter

Iteration Historya,b,c,d

Iteration -2 Log likelihood Coefficients

Constant AQUALITY MCHANGE GRWTH DBR

Step 1

1 40,052 -1,739 -,813 1,985 ,003 ,523

2 39,419 -2,100 -1,042 2,348 ,005 ,628

3 39,317 -2,131 -1,071 2,383 ,008 ,636

4 39,237 -2,120 -1,072 2,377 ,012 ,632

5 39,095 -2,088 -1,074 2,359 ,026 ,620

6 38,966 -2,062 -1,073 2,347 ,050 ,607

7 38,831 -2,046 -1,066 2,345 ,099 ,593

8 38,338 -1,953 -1,032 2,333 ,391 ,515

9 37,998 -1,902 -1,029 2,339 ,815 ,477

10 37,665 -1,922 -1,089 2,376 1,561 ,511

11 36,756 -2,027 -1,406 2,579 5,407 ,684

12 36,675 -2,089 -1,565 2,709 6,944 ,753

13 36,674 -2,093 -1,574 2,718 6,999 ,756

14 36,674 -2,093 -1,574 2,718 6,999 ,756

a. Method: Enter

b. Constant is included in the model.

c. Initial -2 Log Likelihood: 48,869

(12)

Omnibus Tests of Model Coefficients

Chi-square df Sig.

Step 1

Step 12,195 4 ,016

Block 12,195 4 ,016

Model 12,195 4 ,016

Model Summary

Step -2 Log likelihood Cox & Snell R

Square

Nagelkerke R

Square

1 36,674a ,263 ,373

a. Estimation terminated at iteration number 14 because

parameter estimates changed by less than ,001.

Hosmer and Lemeshow Test

Step Chi-square df Sig.

1 11,545 8 ,173

Contingency Table for Hosmer and Lemeshow Test

SWITCH = ,00 SWITCH = 1,00 Total

Observed Expected Observed Expected

Step 1

1 4 3,919 0 ,081 4

2 4 3,535 0 ,465 4

3 4 3,423 0 ,577 4

4 3 3,374 1 ,626 4

5 4 3,318 0 ,682 4

6 3 3,158 1 ,842 4

7 1 3,003 3 ,997 4

8 2 2,086 2 1,914 4

9 3 1,404 1 2,596 4

(13)

Classification Tablea

Observed Predicted

SWITCH Percentage

Correct

,00 1,00

Step 1

SWITCH

,00 25 3 89,3

1,00 6 6 50,0

Overall Percentage 77,5

a. The cut value is ,500

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

Step 1

AQUALITY

a

-1,574 1,342 1,375 1 ,241 ,207

MCHANGE 2,718 1,083 6,293 1 ,012 15,150

GRWTH 6,999 5,671 1,523 1 ,217 1095,9

15

DBR ,756 ,482 2,459 1 ,117 2,129

Constant -2,093 ,806 6,735 1 ,009 ,123

95% C.I.for EXP(B)

Lower Upper

Step 1

AQUALITY

a

,015 2,876

MCHANGE 1,812 126,672

GRWTH ,016 73629069,866

DBR ,828 5,474

Constant

(14)

Correlation Matrix

Constant AQUALITY MCHANGE GRWTH DBR

Step 1

Constant 1,000 ,097 -,483 -,215 -,770

AQUALITY ,097 1,000 -,503 -,390 -,305

MCHANGE -,483 -,503 1,000 ,370 ,369

GRWTH -,215 -,390 ,370 1,000 ,482

DBR -,770 -,305 ,369 ,482 1,000

Descriptive Statistics

N Minimum Maximum Mean Std. Deviation

AQUALITY 40 ,00 1,00 ,1750 ,38481

MCHANGE 40 ,00 1,00 ,2000 ,40510

GRWTH 40 -583,12 4,29 -16,0852 92,50339

DBR 40 ,44 5,03 1,4075 1,10212

SWITCH 40 ,00 1,00 ,3000 ,46410

(15)

Step number: 1

Observed Groups and Predicted Probabilities

4 + 1 1 + I 1 1 I I 1 1 I F I 1 1 I R 3 + 000 1 + E I 000 1 I Q I 000 1 I U I 000 1 I E 2 +0 0 0000 1 + N I0 0 0000 1 I C I0 0 0000 1 I Y I0 0 0000 1 I

1 +0 00 00 000000 00 0 1 01 0 1 1 0 0 01 1 1 1+ I0 00 00 000000 00 0 1 01 0 1 1 0 0 01 1 1 1I I0 00 00 000000 00 0 1 01 0 1 1 0 0 01 1 1 1I I0 00 00 000000 00 0 1 01 0 1 1 0 0 01 1 1 1I Predicted ---+---+---+---+---+---+---+---+---+---

Prob: 0 ,1 ,2 ,3 ,4 ,5 ,6 ,7 ,8 ,9 1 Group:

00000000000000000000000000000000000000000000000000111111111111111111111 11111111111111111111111111111

Predicted Probability is of Membership for 1,00 The Cut Value is ,50

Symbols: 0 - ,00 1 - 1,00