12 6 PSAB PT.J Resources Asia Pasific Tbk Mulyamin,Sensi SuryantoLianny √ √ √ Sampel

(1)

Daftar Populai Pertambangan Subsektor Batu-bara

No KODE NAMA

PERUSAHAAN

NAMA AKUNTAN PUBLIK Resources Tbk

Tanudiredja, Wibisana&Rekan

X √ √ _

3 ATPK PT.ATPK Resources Tbk

Fedinand &ONG √ √ √ Sampel 1 4 BORN PT.Borneo

Lumbung Energy &Metal Tbk

√ X √ _

5 BRAU PT.Berau Coal Energy Tbk

Tanudiredja, Suherman &Surja

X √ √ _

7 BUMI PT.Bumi Resources Tbk

Tjiendradjaja, Handoko Tomo

√ X √ _

8 BYAN PT.Bayan Resources Tbk

√ X √ _

9 DEWA PT.Henwa Tbk Tjiendradjaja, Handoko Tomo

√ X √ _

10 DOID PT. Delta Dunia Makmur Tbk

X √ √ _

11 GEMS PT.Golden Energy Mines Tbk

Purwantono, Suherman &Surja

X √ √ _

Energy Tbk

Osman Bing Satrio &Rekan Alam Indonesia Tbk

Purwantono, Suherman &Surja

√ √ √ Sampel 4

16 MYO H

PT.Samindo Resources Tbk

Junaedi,Chairul, Subyakto

(2)

17 PKPK PT.Perdana Karya Perkasa Tbk

√ √ √ Sampel 6

18 PTBA PT.Tambang Batubara Bukit Asam (Persero) Tbk

√ √ √ Sampel 7

19 PTRO PT.Petrosea Tbk OsmanBing Satrio √ X √ _ 20 SMMT PT.Golden Eagle

Energy Tbk

Achmad,Rasyid, Hisbullah &Jerry

√ √ √ Sampel 8 21 TOBA PT.Toba Bara

Sejahtra Tbk

Purwanto,Suherman &Surja

(3)

Subsektor Logam,Mineral.

No KODE NAMA

PERUSAHAAN

NAMA AKUNTAN PUBLIK (Persero) Tbk

Purwanto,Suherman

Johan Malonda Mustika&Rekan

√ √ √ Sampel 10 4 DKFT PT.Central

Omega

Resources Tbk

Mulyamin ,Sensi Suryanto&Lianny

Asia Pasific Tbk

Mulyamin,Sensi

(Persero) Tbk

Osman Bing Satrio &Rekan

(4)

Lampiran 3 Subsektor Minyak,Gas &Bumi.

No KODE NAMA

PERUSAHAAN

NAMA AKUNTAN PUBLIK Hisbullah &Jerry

√ √ √ Sampel 14 2 BIPI PT.Benakat

Petroleum Energy Tbk

Bismar,Muntalib, Yunus

√ X √ _

3 ELSA PT.Elnusa Tbk Tanudiredja,Wibisana &Rekan

√ √ √ Sampel 15 4 ENRG PT.Energi Mega

Persada Tbk

√ X √ _

5 ESSA PT.Surya Esa Perkasa Tbk

Osman Bing Satrio &Rekan

Subsektor Batu-batuan.

NO KODE NAMA 1 CTTH PT.Citatah .Tbk. Mulyamin ,Sensi

Suryanto& Lianny

√ X √ _

2 MITI PT.Mitra Investindo Tbk.

Tanubrata Sutanto Fahmi

(5)

JADWAL PENELITIAN No. Tahapan Penelitian Des

2013 Jan 2014

Feb 2014

Mar 2014

Apr 2014

Mei 2014

Jun 2014

Juli

1 Pengajuan Judul Skripsi

2 Bimbingan Proposal Skripsi

3 Pengumpulan Data

4 Pengolahan Data

5 Seminar Proposal

6 Bimbingan Skripsi

7 Sidang

8 Penyelesaian Penulisan Laporan penelitian

(6)

Daftar Operasional Variabel

1. Variabel Dependen: Auditor Switching

NO. KODE NAMA PERUSAHAAN 2010 2011 2012

1 BRAU PT.Berau Coal Energy Tbk. 1 0 0

2 GTBO PT. Garda Tujuh Buana Tbk 0 0 1

3 ATPK PT.ATPK Resources Tbk 0 0 1

4 KKGI PT.ResourceAlam Indonesiia Tbk

0 1 0

5 SMMT PT.Golden Eagle Energy Tbk 0 1 0 6 PKPK PT.Perdana Karya Perkasa

Tbk.

0 1 0

7 MYOH PT.Samindo Resources Tbk 0 1 0

8 PTBA PT.Tambang Batubara Bukit Asam(Persero) Tbk.

1 0 0

9 CITA PT.Cita Mineral Investindo Tbk

1 0 0

10 CKRA PT.Citra Kebun Raya Agri Tbk

1 0 0

11 DKFT PT.Central Omega Resources Tbk.

0 1 0

12 INCO PT. Vale Indonesia Tbk. 1 0 0

13 PSAB PT. J Resources Asia Pasifik Tbk.

0 1 0

14 RUIS PT.Radiant Utama Interinsco Tbk

0 1 0

15 ARTI PT.Ratu Prabu Energi Tbk. 0 1 1

(7)

1. Variabel Independent: 1. Opini Audit

1 1 1

Tbk.

0 0 1

0 1 1

1 1 1

1 0 1

1 1 1

(8)

Lampiran 7

2. Variabel Independent: 2.Pergantian Manajemen

0 0 0

Tbk.

0 0 0

0 1 0

0 0 0

1 0 1

1 1 0

0 1 0

0 0 0

(9)

3. Variabel Independent: 3. Audit Tenure

1 1 2

Tbk.

2 1 2

1 2 3

2 1 2

1 1 2

(10)

Lampiran 9

4. Variabel Independent: 4. Ukuran Klien

1 BRAU PT.Berau Coal Energy Tbk. 9.71 9.83 9.94 2 GTBO PT. Garda Tujuh Buana Tbk 6.08 6.13 7.40 3 ATPK PT.ATPK Resources Tbk 5.19 4.71 5.01 4 KKGI PT.ResourceAlam Indonesiia

Tbk

6.26 6.88 6.91 5 SMMT PT.Golden Eagle Energy Tbk 4.61 2.07 6.17 6 PKPK PT.Perdana Karya Perkasa

Tbk.

6.14 6.15 5.98

7 MYOH PT.Samindo Resources Tbk 6.54 6.68 7.16

9.07 9.35 9.45 9 CITA PT.Cita Mineral Investindo

Tbk

7.26 7.52 7.58 10 CKRA PT.Citra Kebun Raya Agri

Tbk

7.09 7.07 7.10

3.29 7.17 7.33 12 INCO PT. Vale Indonesia Tbk. 7.69 9.99 10.02 13 PSAB PT. J Resources Asia Pasifik

Tbk.

7.27 2.39 8.52 14 RUIS PT.Radiant Utama Interinsco

Tbk

6.38 6.89 8.62 15 ARTI PT.Ratu Prabu Energi Tbk. 7.22 7.28 7.26

(11)

5. Variabel Independent: 5. Financial Distress

1 BRAU PT.Berau Coal Energy Tbk. 1.76 2.16 1.42 2 GTBO PT. Garda Tujuh Buana Tbk. -12.72 5.51 10.21 3 ATPK PT.ATPK Resources Tbk 1.88 0.21 -27.62 4 KKGI PT.ResourceAlam Indonesiia

Tbk

8.03 11.62 7.00 5 SMMT PT.Golden Eagle Energy Tbk 3.73 2.08 7.21 6 PKPK PT.Perdana Karya Perkasa

Tbk.

4.02 1.40 1.19

7 MYOH PT.Samindo Resources Tbk 65.41 4.44 1.19

12.35 7.93 6.08 9 CITA PT.Cita Mineral Investindo

Tbk

-51.0 -24.73 -61.21 10 CKRA PT.Citra Kebun Raya Agri

Tbk

-8.03 -21.11 19.08

-1.33 4.30 5.66 12 INCO PT. Vale Indonesia Tbk. 3.71 3.71 59.09 13 PSAB PT. J Resources Asia Pasifik

Tbk.

10.50 -1.89 145.01 14 RUIS PT.Radiant Utama Interinsco

Tbk

(12)

Lampiran 11 Hasil Olahan Data SPSS (Statistical Package for Social Sciences)

Descriptive Statistics

N Minimum Maximum Mean Std.

Deviation Statistic Statistic Statistic Statistic Std.

Error

Statistic

SWTCH 48 0 1 .35 .070 .483

OPINI 48 0 1 .50 .073 .505

CEO 48 0 1 .08 .040 .279

TNRE 48 0 3 1.50 .123 .851

LnTA 48 2.07 10.02 7.0690 .26054 1.80510

Z 48 -71.79 678.31 36.1842 17.84415 123.62788 Valid N

(listwise) 48

Model Summary Step -2 Log

likelihood

Cox & Snell R Square

Nagelkerke R Square

1 34.386 .442 .608

Correlation Matrix

Constant OPINI CEO TNRE LnTA Z

Step 1

Constant 1.000 -.094 -.623 -.667 -.299 -.052 OPINI -.094 1.000 .004 -.547 .417 .320 CEO -.623 .004 1.000 .528 -.036 .155 TNRE -.667 -.547 .528 1.000 -.286 -.206 LnTA -.299 .417 -.036 -.286 1.000 .434

Z -.052 .320 .155 -.206 .434 1.000

Omnibus Tests of Model Coefficients Chi-square df Sig.

Step 1

Step 28.013 5 .000

(13)

Iteration Historya,b,c,d Iteration -2 Log

likelihood

Coefficients

Constant OPINI CEO TNRE LnTA Z

Step 1

1 40.665 1.106 .808 -.664 -1.462 .038 -.008 2 35.726 1.687 1.529 -1.338 -2.407 .086 -.002 3 34.479 2.082 2.142 -1.891 -3.143 .137 .006 4 34.386 2.224 2.362 -2.090 -3.414 .158 .008 5 34.386 2.236 2.382 -2.109 -3.439 .160 .008 6 34.386 2.237 2.382 -2.109 -3.439 .160 .008 a. Method: Enter

b. Constant is included in the model. c. Initial -2 Log Likelihood: 62.399

d. Estimation terminated at iteration number 6 because parameter estimates changed by less than .001.

Iteration Historya,b,c Iteration -2 Log

likelihood

Coefficients Constant

Step 0

1 62.402 -.583 2 62.399 -.601 3 62.399 -.601 a. Constant is included in the model. b. Initial -2 Log Likelihood: 62.399

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

Hosmer and Lemeshow Test Step Chi-square df Sig.

(14)

Lampiran 13 Contingency Table for Hosmer and Lemeshow Test

SWTCH = 0 SWTCH = 1 Total Observed Expected Observed Expected

Step 1

1 5 4.992 0 .008 5

2 5 4.942 0 .058 5

3 6 5.630 0 .370 6

4 5 4.459 0 .541 5

5 3 3.916 2 1.084 5

6 4 3.224 1 1.776 5

7 0 2.009 5 2.991 5

8 2 1.161 3 3.839 5

9 1 .667 6 6.333 7

Classification Tablea Observed

Predicted

SWTCH Percentage Correct

0 1

Step 1 SWTCH

0 28 3 90.3

1 4 13 76.5

Overall Percentage 85.4

a. The cut value is .500

Variables in the Equation

B S.E. Wald df Sig. Exp(B) 95% C.I.for EXP(B) Lower Upper

Ste p 1a

OPINI 2.382 1.175 4.111 1 .043 10.826 1.083 108.266

CEO -2.109 1.775 1.412 1 .235 .121 .004 3.934

TNRE -3.439 1.049 10.749 1 .001 .032 .004 .251

LnTA .160 .158 1.026 1 .311 1.173 .861 1.598

Z .008 .030 .080 1 .777 1.009 .951 1.069

(15)

Case Processing Summary

Unweighted Casesa N Percent

Selected Cases

Included in

Analysis 48 100.0

Missing Cases 0 .0

Total 48 100.0

Unselected Cases 0 .0

Total 48 100.0

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

Dependent Variable Encoding Original

Value

Internal Value

0 0

1 1

Classification Tablea,b

Observed Predicted

SWTCH Percentage Correct

0 1

Step 0 SWTCH

0 31 0 100.0

1 17 0 .0

Overall Percentage 64.6

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

Variables not in the Equation

Score df Sig.

Step 0 Variables

OPINI .820 1 .365

CEO .406 1 .524

TNRE 17.005 1 .000

LnTA 1.027 1 .311

Z .629 1 .428