LAMPIRAN 1
Daftar Pemilihan Populasi Sebagai Sampel
NO KODE NAMA PERUSAHAAN K1 K2 K3 SAMPEL
1 ADES Akasha Wira International Tbk -
2 AISA Tiga Pilar Sejahtera Food Tbk -
3 ALTO Tri Banyan Tirta Tbk -
4 CEKA Wilmar Cahaya Indonesia Tbk -
5 DAVO Davomas Abadi Tbk - - -
6 DLTA Delta Djakarta Tbk 1
7 DVLA Darya-Varia Laboratoria Tbk 2
8 GGRM Gudang Garam Tbk 3
9 HMSP HM Sampoerna Tbk 4
10 ICBP Indofood CBP Sukses Makmur Tbk -
11 INAF Indofarma (Persero) Tbk -
12 INDF Indofood Sukses Makmur Tbk 5
13 KAEF Kimia Farma (Persero) Tbk 6
14 KDSI Kedawung Setia Industrial Tbk - - -
15 KICI Kedaung Indah Can Tbk 7
16 KLBF Kalbe Farma Tbk 8
17 LMPI Langgeng Makmur Industri Tbk -
18 MBTO Martina Berto Tbk 9
19 MERK Merck Tbk 10
20 MLBI Multi Bintang Indonesia Tbk 11
21 MRAT Mustika Ratu Tbk 12
22 MYOR Mayora Indah Tbk 13
23 PSDN Prasidha Aneka Niaga Tbk 14
24 PYFA Pyridam Farma Tbk 15
25 RMBA Bentoel International Investama Tbk 16
26 ROTI Nippon Indosari Corpindo Tbk 17
Keterangan:
K1 = Perusahaaan consumer good yang menyajikan laporan keuangannya selama periode 2012-2014
K2 = Perusahaan consumer good yang menyajikan laporan keuangan dalam bentuk rupiah
K3 = Perusahaan consumer good yang memiliki profesional fee selama periode 2012-2014
33 STTP Siantar Top Tbk 21
34 TCID Mandom Indonesia Tbk -
35 TSPC Tempo Scan Pacific Tbk -
36 ULTJ Ultrajaya Milk Industry & Trading Co. Tbk -
37 UNVR Unilever Indonesia Tbk -
LAMPIRAN 2
Daftar Sampel Pada Perusahaan Manufaktur Terdaftar di Bursa Efek Indonesia (BEI) selama periode 2009-2013
NO KODE NAMA PERUSAHAAN
1 DLTA Delta Djakarta Tbk
2 DVLA Darya-Varia Laboratoria Tbk 3 GGRM Gudang Garam Tbk
4 HMSP HM Sampoerna Tbk
5 INDF Indofood Sukses Makmur Tbk 6 KAEF Kimia Farma (Persero) Tbk 7 KICI Kedaung Indah Can Tbk 8 KLBF Kalbe Farma Tbk
9 MBTO Martina Berto Tbk
10 MERK Merck Tbk
11 MLBI Multi Bintang Indonesia Tbk 12 MRAT Mustika Ratu Tbk
13 MYOR Mayora Indah Tbk
14 PSDN Prasidha Aneka Niaga Tbk 15 PYFA Pyridam Farma Tbk
16 RMBA Bentoel International Investama Tbk 17 ROTI Nippon Indosari Corpindo Tbk 18 SCPI Merck Sharp Dohme Pharma Tbk
19 SIDO Industri Jamu dan Farmasi Sido Muncul Tbk 20 SKBM Sekar Bumi Tbk
21 STTP Siantar Top Tbk
LAMPIRAN 3 DATA PENELITIAN
LAMPIRAN 4
Descriptives
Tipe Kepemilikan
13 19.7 19.7 19.7
53 80.3 80.3 100.0
66 100.0 100.0
BUMN Non BUMN Total Valid
Frequency Percent Valid Percent
Cumulative Percent
Anak Perusahaan
57 86.4 86.4 86.4
9 13.6 13.6 100.0
66 100.0 100.0
Memiliki Anak Perusahaan Tidak memiliki anak perus ahaan Total
Valid
Frequency Percent Valid Percent
Cumulative Percent
De scri ptive S tatistics
66 .00 1.00 .1970 .40076
66 13.96 30.15 22.9038 5.07401
66 .00 1.00 .8636 .34580
66 .00 1.00 .8182 .38865
66 11.77665 17.93388 15.49116 1.51814859
66 Tipe K epemilik an
Ln_Uk uran Perusahaan Anak P erusahaan Uk uran KA P Ln_Audit Fee Valid N (lis twis e)
N Minimum Maximum Mean St d. Deviat ion
Residuals Statisticsa
12.74275 17.67834 15.49116 1.22345036 66
-2.61078 1.623740 .00000000 .89885725 66
-2.246 1.788 .000 1.000 66
-2.814 1.750 .000 .969 66
Predicted Value Residual
Std. Predicted Value Std. Residual
Minimum Maximum Mean Std. Deviation N
PPlot
Unstandardized Residual
One-Sample Kolmogorov-Smirnov Test
66
Std. Deviation Normal Parametersa,b
Absolute Positive Negative Most Extreme
Differences
Kolmogorov-Smirnov Z As ymp. Sig. (2-tailed)
Unstandardized Residual
Test distribution is Normal. a.
Calculated from data. b.
Observed Cum
Prob
Hasil Uji Multikolinieritas
Observed Cum Prob 1.0
Detrended Normal P-P Plot of Unstandardized Residual
Coeffi cientsa
.980 1.021
.868 1.152
.848 1.179
.993 1.007
Tipe K epemilikan Uk uran Perusahaan Anak P erus ahaan Uk uran KA P Model
1
Tolerance VIF
Collinearity Statistic s
Dependent Variable: Audit Fee a.
Colline arity Diagnosticsa
3.938 1.000 .00 .01 .00 .01 .01
Index (Constant)
Tipe Kepemilikan
Ukuran Perusahaan
Anak
Hasil Uji Autokorelasi
Hasil Uji Heterokedastisitas
Regression
Residuals Statisticsa
12.74275 17.67834 15.49116 1.22345036 66
-2.61078 1.623740 .00000000 .89885725 66
-2.246 1.788 .000 1.000 66
-2.814 1.750 .000 .969 66
Predicted Value Residual
Std. Predicted Value Std. Residual
Minimum Maximum Mean Std. Deviation N
Dependent Variable: Audit Fee a. W atson
Predic tors: (Constant), Ukuran KAP , Uk uran Perusahaan, Tipe K epemilikan, Anak P erus ahaan a.
Dependent Variable: Audit Fee b.
Coefficientsa
1.283 .455 2.818 .006
-.440 .166 -.320 -2.659 .010
-.015 .014 -.137 -1.068 .290
-.029 .206 -.018 -.142 .888
-.155 .170 -.109 -.912 .365
(Constant) Tipe Kepemilikan Ukuran Perusahaan Anak Perus ahaan Ukuran KAP Model
1
B Std. Error Unstandardized
Dependent Variable: abs _res _1 a.
Model Summ aryb
.806a .649 .626 .92786007
Model 1
R R Square
Adjust ed R Square
St d. E rror of the Es timate
Predic tors: (Constant), Ukuran KAP , Uk uran Perusahaan, Tipe K epemilikan, Anak P erus ahaan a.
Charts
ANOVAb
97.294 4 24.324 28.253 .000a
52.516 61 .861
149.810 65
Regres sion Residual Total Model
1
Sum of
Squares df Mean Square F Sig.
Predictors: (Constant), Ukuran KAP, Ukuran Perusahaan, Tipe Kepemilikan, Anak Perusahaan
a.
Dependent Variable: Audit Fee b.
Coefficientsa
1.636 .798 9.572 .000
.751 .290 .198 2.589 .012
.215 .024 .717 8.819 .000
1.641 .361 .374 4.543 .000
1.678 .297 .430 5.647 .000
(Constant) Tipe Kepemilikan Ukuran Perusahaan Anak Perus ahaan Ukuran KAP Model
1
B Std. Error Unstandardized
Dependent Variable: Audit Fee a.
Regression Standardized Residual
2 Dependent Variable: Audit Fee
