Variabel Auditor Switching Perusahaan Sampel

(1)

(2)

Lampiran 1

Variabel

Auditor Switching

Perusahaan Sampel

No Kode

Perusahaan Tahun Nama KAP Kode

1 AKKU 2006 A Dedy Zeinirwan Santosa

AKKU 2007 Ahmad, Rasyid, Hisbulloh & Jerry

AKKU 2008 Ahmad, Rasyid, Hisbulloh & Jerry

AKKU ₂₀₀₉ _{Ahmad, Rasyid, Hisbulloh & Jerry}

AKKU 2010 Paul Hadiwinata, Hidajat, Arsono, Ade Fatma & Rekan 1 AKKU 2011 Paul Hadiwinata, Hidajat, Arsono, Ade Fatma & Rekan 0

AKKU ₂₀₁₂ _{Budiman, Wawan, Pamudji & Rekan} ₁

AKKU 2013 Mulyamin Sensi Suryanto & Lianny 1

2 APLI ₂₀₀₈ _{Drs. Rasin, Ichwan & Rekan}

APLI 2009 Tanubrata Sutanto & Rekan

APLI 2010 Tanubrata Sutanto Fahmi & Rekan 0

APLI ₂₀₁₁ _{Tanubrata Sutanto Fahmi & Rekan} ₀

APLI 2012 Purwantono, Suherman & Surja 1

APLI 2013 Purwantono, Suherman & Surja 0

3 ARGO 2007 _{Paul Hadiwinata, Hidajat, Arsono & Rekan}

ARGO 2008 Rama Wendra

ARGO ₂₀₀₉ _{Rama Wendra}

ARGO 2010 Anwar & Rekan 1

ARGO 2011 Anwar & Rekan 0

ARGO ₂₀₁₂ _{Anwar & Rekan} ₀

ARGO 2013 Hendrawinata, Eddy & Siddharta 1

4 BRNA 2007 Osman Ramli Satrio & Rekan

BRNA 2008 Hendrawinata Gani & Hidayat

BRNA 2009 Hendrawinata Gani & Hidayat

BRNA ₂₀₁₀ _{Hendrawinata Gani & Hidayat} ₀

BRNA 2011 Hendrawinata, Eddy & Siddharta 1

BRNA 2012 Hendrawinata, Eddy & Siddharta 0

BRNA ₂₀₁₃ _{Hendrawinata, Eddy & Siddharta} ₀

5 EKAD 2008 Kanto Tony Frans & Darmawan

EKAD 2009 Tjahjadi, Pradhono & Teramihardja

EKAD 2010 Tjahjadi, Pradhono & Teramihardja 0

(3)

Lanjutan Lampiran 1

No Kode

EKAD ₂₀₁₂ _{Teramihardja, Pradhono & Chandra} ₀

EKAD 2013 Teramihardja, Pradhono & Chandra 0

6 ETWA ₂₀₀₈ _{Purwantono, Sarwoko & Sandjaja}

ETWA 2009 Aryanto, Amir, Jusuf Mawar & Saptoto

ETWA 2010 Aryanto, Amir, Jusuf Mawar & Saptoto 0

ETWA ₂₀₁₁ _{Gani Mulyadi & Handayani} ₁

ETWA 2012 Gani Mulyadi & Handayani 0

ETWA 2013 Kosasih ,Nurdiyaman, Tjahjo & Rekan 1

7 HDTX ₂₀₀₈ _{Bismar, Muntalib & Yunus}

HDTX 2009 Doli, Bambang, Sudarmadji & Dadang

HDTX ₂₀₁₀ _{Doli, Bambang, Sudarmadji & Dadang} ₀

HDTX 2011 Doli, Bambang, Sudarmadji & Dadang 0

HDTX 2012 Drs. Bambang Sudaryono & Rekan 1

HDTX ₂₀₁₃ _{Drs. Bambang Sudaryono & Rekan} ₀

8 IKAI 2009 Kosasih, Nurdiyaman, Tjahjo & Co.

IKAI 2010 Griselda, Wisnu & Arum 1

IKAI 2011 Hadori Sugiarto Ad & Rekan 1

IKAI 2012 Doli, Bambang, Sulistyanto, Dadang & Ali 1

IKAI ₂₀₁₃ _{Doli, Bambang, Sulistyanto, Dadang & Ali} ₀

9 INAF 2008 Paul Hadiwinata, Hidajat, Arsono & Co.

INAF 2009 Husni, Mucharam & Rasidi

INAF ₂₀₁₀ _{Husni, Mucharam & Rasidi} ₀

INAF 2011 Husni, Mucharam & Rasidi 0

INAF ₂₀₁₂ _{Hendrawinata, Eddy & Siddharta} ₁

INAF 2013 Hendrawinata, Eddy & Siddharta 0

10 KAEF 2009 Rama Wendra

KAEF ₂₀₁₀ _{Hendrawinata Gani & Hidayat} ₁

KAEF 2011 Hendrawinata Eddy & Siddharta 1

KAEF 2012 Hendrawinata Eddy & Siddharta 0

KAEF ₂₀₁₃ _{Hendrawinata Eddy & Siddharta} ₀

11 KBLM 2008 Kanaka Puradiredja, Suhartono

KBLM ₂₀₀₉ _{Doli, Bambang, Sudarmadji, Dadang}

KBLM ₂₀₁₀ _{Doli, Bambang, Sudarmaji & Dadang} ₀

KBLM 2011 Doli, Bambang, Sudarmaji & Dadang 0

KBLM ₂₀₁₂ _{Kosasih Nurdiyaman Tjahjo & Rekan} ₁

KBLM 2013 Doli, Bambang, Sulistiyanto, Dadang & Ali 1

(4)

Lanjutan Lampiran 1

No Kode

KIAS ₂₀₀₉ _{Jamaludin, Aria, Sukimto & Co.}

KIAS 2010 Jamaludin, Aria Sukimto & Rekan 0

KIAS ₂₀₁₁ _{Jamaludin, Aria Sukimto & Rekan} ₀

KIAS 2012 Jamaludin, Ardi Sukimto & Rekan 0

KIAS 2013 Mulyamin Sensi Suryanto & Lianny 1

13 MLBI 2004 _{Siddharta Siddharta & Widjaja}

MLBI 2005 Siddharta Siddharta & Widjaja

MLBI 2006 Siddharta Siddharta & Widjaja

MLBI 2007 _{Siddharta Siddharta & Widjaja}

MLBI 2008 Siddharta, Siddharta & Widjaja

MLBI ₂₀₀₉ _{Siddharta & Widjaja}

MLBI 2010 Siddharta & Widjaja 0

MLBI ₂₀₁₂ _{Tanudiredja, Wibisana & Rekan} ₁

14 NIPS 2008 Darmenta Tjahjo

NIPS 2009 Kosasih ,Nurdiyaman, Tjahjo & Rekan

NIPS 2010 Muhaeimin 1

NIPS ₂₀₁₁ _{Budiman, Wawan, Pamudji & Rekan} ₁

NIPS 2012 Budiman, Wawan, Pamudji & Rekan 0

NIPS 2013 Supoyo, Sutjahjo, Subyantara & Rekan 1

15 PICO 2007 _{Bayudi Watu & Rekan}

PICO 2008 Doli, Bambang, Sudarmadji & Dadang

PICO ₂₀₀₉ _{Doli, Bambang, Sudarmadji & Dadang}

PICO 2010 Doli, Bambang, Sudarmadji & Dadang 0

PICO 2011 Ahmad, Rasyid, Hisbulloh & Jerry 1

PICO ₂₀₁₂ _{Griselda, Wisnu & Arum} ₁

PICO 2013 Griselda, Wisnu & Arum 0

16 PRAS 2008 Hadori & Rekan

PRAS ₂₀₀₉ _{Achmad, Rasyid, Hisbullah & Jerry}

PRAS 2010 Bismar, Muntalib & Yunus 1

PRAS ₂₀₁₁ _{Paul Hadiwinata, Hidajat, Ade Fatma & Rekan} ₁ PRAS ₂₀₁₂ _{Paul Hadiwinata, Hidajat, Ade Fatma & Rekan} ₀

PRAS 2013 Krisnawan, Busroni, Achsin & Alamsyah 1

17 SMSM 2007 _{Fitradewata Teramihardja, Bap}

SMSM 2008 Tjahjadi Pradhono & Teramihardja

(5)

Lanjutan Lampiran 1

No Kode

SMSM ₂₀₁₀ _{Tjahjadi Pradhono & Teramihardja} ₀

SMSM 2011 Teramihadja, Pradhono & Chandra 1

SMSM ₂₀₁₂ _{Teramihadja, Pradhono & Chandra} ₀

SMSM 2013 Purwantono, Suherman & Surja 1

18 STTP 2008 Adi Jimmy Arthawan

STTP ₂₀₀₉ _{Aryanto, Jusuf, Amir, Mawar & Saptoto}

STTP 2010 Aryanto, Jusuf, Amir, Mawar & Saptoto 0

STTP 2011 Hadori Sugiarto Adi & Rekan 1

STTP ₂₀₁₂ _{Hadori Sugiarto Adi & Rekan} ₀

STTP 2013 Hadori Sugiarto Adi & Rekan 0

19 TIRT ₂₀₀₈ _{Ngurah Arya & Rekan}

TIRT 2009 Joachim Sulistyo & Co.

TIRT 2010 Joachim Sulistyo & Rekan 0

TIRT ₂₀₁₁ _{Joachim Sulistyo & Rekan} ₀

TIRT 2012 Pieter, Uways & Rekan 1

TIRT 2013 Pieter, Uways & Rekan 0

20 ULTJ 2004 Drs. Bambang Budi Tresno

ULTJ 2005 Koesbandijah, Beddy Samsi & Setiasih

ULTJ 2006 _{Koesbandijah, Beddy Samsi & Setiasih}

ULTJ ₂₀₀₉ _{Koesbandijah, Beddy Samsi & Setiasih}

ULTJ 2010 Koesbandijah, Beddy Samsi & Setiasih 0

ULTJ ₂₀₁₁ _{Koesbandijah, Beddy Samsi & Setiasih} ₀

ULTJ 2012 Bambang Budi Tresno 0

ULTJ 2013 Tanubrata Sutanto Fahmi & Rekan 1

21 UNIT ₂₀₀₈ _{Toni H Ratim}

UNIT 2009 Sugijadi, Kurdi & Riyono

UNIT 2010 Muhammad Sofwan & Rekan 1

UNIT ₂₀₁₁ _{Ahmad, Rasyid, Hisbulloh & Jerry} ₁

UNIT 2012 Drs. Imam Syafei & Rekan 1

UNIT ₂₀₁₃ _{Drs. Imam Syafei & Rekan} ₀

22 VOKS 2004 _{Hendrawinata, Gani & Co.}

VOKS 2005 Hendrawinata, Gani & Co.

VOKS 2006 _{Hendrawinata, Gani & Co.}

VOKS 2007 Hendrawinata, Gani & Rekan

(6)

Lanjutan Lampiran 1

No Kode

VOKS ₂₀₀₉ _{Hendrawinata, Gani & Hidayat}

VOKS 2010 Hendrawinata Gani & Hidayat 0

VOKS ₂₀₁₁ _{Aryanto, Amir, Jusuf, Mawar & Saptoto} ₁

VOKS 2012 Gani Mulyadi & Handayani 1

(7)

Lampiran 2

Variabel Opini Audit Perusahaan Sampel

No Kode

Perusahaan Tahun Opini Kode

1 AKKU 2010 Wajar Tanpa Pengecualian 0

AKKU 2011 Wajar Tanpa Pengecualian 0

AKKU 2012 Wajar Tanpa Pengecualian 0

AKKU ₂₀₁₃ _{Wajar Tanpa Pengecualian Dengan Bahasa Penjelas} ₁

2 APLI 2010 Wajar Tanpa Pengecualian 0

APLI 2011 Wajar Tanpa Pengecualian Dengan Bahasa Penjelas 1

APLI ₂₀₁₂ _{Wajar Tanpa Pengecualian} ₀

APLI 2013 Wajar Tanpa Pengecualian 0

3 ARGO ₂₀₁₀ _{Wajar Tanpa Pengecualian Dengan Bahasa Penjelas} ₁

ARGO 2011 Wajar Tanpa Pengecualian Dengan Bahasa Penjelas 1 ARGO 2012 Wajar Tanpa Pengecualian Dengan Bahasa Penjelas 1 ARGO ₂₀₁₃ _{Wajar Tanpa Pengecualian Dengan Bahasa Penjelas} ₁

4 BRNA 2010 Wajar Tanpa Pengecualian Dengan Bahasa Penjelas 1 BRNA 2011 Wajar Tanpa Pengecualian Dengan Bahasa Penjelas 1 BRNA ₂₀₁₂ _{Wajar Tanpa Pengecualian Dengan Bahasa Penjelas} ₁

BRNA 2013 Wajar Tanpa Pengecualian Dengan Bahasa Penjelas 1

5 EKAD ₂₀₁₀ _{Wajar Tanpa Pengecualian} ₀

EKAD 2011 Wajar Tanpa Pengecualian Dengan Bahasa Penjelas 1 EKAD 2012 Wajar Tanpa Pengecualian Dengan Bahasa Penjelas 1

EKAD ₂₀₁₃ _{Wajar Tanpa Pengecualian} ₀

6 ETWA 2010 Wajar Tanpa Pengecualian Dengan Bahasa Penjelas 1 ETWA 2011 Wajar Tanpa Pengecualian Dengan Bahasa Penjelas 1

ETWA 2012 Wajar Tanpa Pengecualian Dengan Bahasa Penjelas 1 ETWA 2013 Wajar Tanpa Pengecualian Dengan Bahasa Penjelas 1

7 HDTX ₂₀₁₀ _{Wajar Tanpa Pengecualian} ₀

HDTX 2011 Wajar Tanpa Pengecualian Dengan Bahasa Penjelas 1 HDTX 2012 Wajar Tanpa Pengecualian Dengan Bahasa Penjelas 1

HDTX ₂₀₁₃ _{Wajar Tanpa Pengecualian} ₀

8 IKAI 2010 Wajar Tanpa Pengecualian Dengan Bahasa Penjelas 1 IKAI 2011 Wajar Tanpa Pengecualian Dengan Bahasa Penjelas 1

(8)

Lanjutan Lampiran 2

No Kode

9 INAF ₂₀₁₀ _{Wajar Tanpa Pengecualian} ₀

INAF 2011 Wajar Tanpa Pengecualian Dengan Bahasa Penjelas 1 INAF ₂₀₁₂ _{Wajar Tanpa Pengecualian Dengan Bahasa Penjelas} ₁

INAF 2013 Wajar Tanpa Pengecualian Dengan Bahasa Penjelas 1 10 KAEF 2010 Wajar Tanpa Pengecualian Dengan Bahasa Penjelas 1 KAEF ₂₀₁₁ _{Wajar Tanpa Pengecualian Dengan Bahasa Penjelas} ₁

KAEF 2012 Wajar Tanpa Pengecualian Dengan Bahasa Penjelas 1 KAEF 2013 Wajar Tanpa Pengecualian Dengan Bahasa Penjelas 1 11 KBLM ₂₀₁₀ _{Wajar Tanpa Pengecualian Dengan Bahasa Penjelas} ₁

KBLM 2011 Wajar Tanpa Pengecualian Dengan Bahasa Penjelas 1 KBLM ₂₀₁₂ _{Wajar Tanpa Pengecualian Dengan Bahasa Penjelas} ₁

KBLM 2013 Wajar Tanpa Pengecualian Dengan Bahasa Penjelas 1

12 KIAS 2010 Wajar Tanpa Pengecualian 0

KIAS ₂₀₁₁ _{Wajar Tanpa Pengecualian Dengan Bahasa Penjelas} ₁

KIAS 2012 Wajar Tanpa Pengecualian 0

KIAS 2013 Wajar Tanpa Pengecualian Dengan Bahasa Penjelas 1

13 MLBI 2010 Wajar Tanpa Pengecualian Dengan Bahasa Penjelas 1 MLBI 2011 Wajar Tanpa Pengecualian Dengan Bahasa Penjelas 1 MLBI ₂₀₁₂ _{Wajar Tanpa Pengecualian Dengan Bahasa Penjelas} ₁

MLBI 2013 Wajar Tanpa Pengecualian Dengan Bahasa Penjelas 1

14 NIPS 2010 Wajar Tanpa Pengecualian 0

NIPS ₂₀₁₁ _{Wajar Tanpa Pengecualian} ₀

NIPS 2012 Wajar Tanpa Pengecualian 0

NIPS ₂₀₁₃ _{Wajar Tanpa Pengecualian} ₀

15 PICO 2010 Wajar Tanpa Pengecualian Dengan Bahasa Penjelas 1

PICO 2011 Wajar Tanpa Pengecualian 0

PICO ₂₀₁₂ _{Wajar Tanpa Pengecualian} ₀

PICO 2013 Wajar Tanpa Pengecualian 0

16 PRAS 2010 Wajar Tanpa Pengecualian 0

PRAS ₂₀₁₁ _{Wajar Tanpa Pengecualian} ₀

PRAS 2012 Wajar Tanpa Pengecualian Dengan Bahasa Penjelas 1 PRAS ₂₀₁₃ _{Wajar Tanpa Pengecualian Dengan Bahasa Penjelas} ₁ 17 SMSM ₂₀₁₀ _{Wajar Tanpa Pengecualian Dengan Bahasa Penjelas} ₁

SMSM 2011 Wajar Tanpa Pengecualian Dengan Bahasa Penjelas 1 SMSM ₂₀₁₂ _{Wajar Tanpa Pengecualian Dengan Bahasa Penjelas} ₁

(9)

Lanjutan Lampiran 2

No Kode

STTP ₂₀₁₁ _{Wajar Tanpa Pengecualian} ₀

STTP 2012 Wajar Tanpa Pengecualian 0

STTP ₂₀₁₃ _{Wajar Tanpa Pengecualian} ₀

19 TIRT 2010 Wajar Tanpa Pengecualian 0

TIRT 2011 Wajar Tanpa Pengecualian 0

TIRT ₂₀₁₂ _{Wajar Tanpa Pengecualian} ₀

TIRT 2013 Wajar Tanpa Pengecualian 0

20 ULTJ 2010 Wajar Tanpa Pengecualian Dengan Bahasa Penjelas 1

ULTJ ₂₀₁₁ _{Wajar Tanpa Pengecualian} ₀

ULTJ 2012 Wajar Tanpa Pengecualian Dengan Bahasa Penjelas 1 ULTJ ₂₀₁₃ _{Wajar Tanpa Pengecualian Dengan Bahasa Penjelas} ₁

21 UNIT 2010 Wajar Tanpa Pengecualian Dengan Bahasa Penjelas 1

UNIT 2011 Wajar Tanpa Pengecualian 0

UNIT ₂₀₁₂ _{Wajar Tanpa Pengecualian} ₀

UNIT 2013 Wajar Tanpa Pengecualian 0

22 VOKS 2010 Wajar Tanpa Pengecualian Dengan Bahasa Penjelas 1

(10)

Lampiran 3

Perhitungan Kesulitan Keuangan (debt to equity ratio)

No Kode

Perusahaan Tahun Hutang Lancar

Hutang Tidak

Lancar Total Hutang Total Modal

Financial

Distress Kode

1 AKKU _{2010 Rp 13.548.854.153 Rp 2.960.831 Rp 13.551.814.984 Rp 14.827.998.071} _91,393% ₀

AKKU 2011 Rp 5.817.696.181 Rp 14.914.389 Rp 5.832.610.570 Rp 5.934.682.844 98,280% 0 AKKU _{2012 Rp 6.582.652.121 Rp 92.512.529 Rp 6.675.164.650 Rp 3.907.677.745} _170,822% ₁

AKKU 2013 Rp 25.267.433.603 Rp 17.491.009.717 Rp 42.758.443.320 Rp 2.449.909.087 1745,307% 1 2 APLI 2010 Rp 84.930.157.694 Rp 20.560.623.758 Rp 105.490.781.452 Rp 229.459.767.545 45,974% 0 APLI _{2011 Rp 98.985.394.546 Rp 12.984.564.748 Rp 111.969.959.294 Rp 221.382.498.576} _50,578% ₀

APLI 2012 Rp 97.499.476.226 Rp 17.732.030.831 Rp 115.231.507.057 Rp 218.635.793.389 52,705% 0 APLI 2013 Rp 68.941.583.137 Rp 16.929.718.484 Rp 85.871.301.621 Rp 217.723.188.925 39,441% 0 3 ARGO _{2010 Rp 324.297.485.000 Rp 892.032.043.000 Rp 1.216.329.528.000 Rp 211.904.038.000} _574,000% ₁

ARGO 2011 Rp 290.767.961.000 Rp 1.058.680.253.000 Rp 1.349.448.214.000 Rp 103.422.500.000 1304,792% 1 ARGO _{2012 Rp 498.084.668.000 Rp 1.090.262.883.000 Rp 1.588.347.551.000 Rp 221.466.284.000} _717,196% ₁

ARGO 2013 Rp 932.372.686.000 Rp 1.085.742.263.000 Rp 2.018.114.949.000 Rp 326.917.637.000 617,316% 1 4 BRNA 2010 Rp 221.002.430.725 Rp 105.941.431.651 Rp 326.943.862.376 Rp 201.353.473.511 162,373% 1 BRNA _{2011 Rp 295.219.837.000 Rp 94.237.288.000 Rp 389.457.125.000 Rp 254.506.676.000} _153,024% ₁

BRNA 2012 Rp 342.186.183.000 Rp 126.367.815.000 Rp 468.553.998.000 Rp 301.829.932.000 155,238% 1 BRNA 2013 Rp 562.368.619.000 Rp 256.882.917.000 Rp 819.251.536.000 Rp 305.881.179.000 267,833% 1

(11)

Lanjutan Lampiran 3

No Kode

Hutang Tidak

Financial

EKAD 2013 Rp 98.355.431.960 Rp 7.538.510.774 Rp 105.893.942.734 Rp 237.707.561.355 44,548% 0 6 ETWA 2010 Rp 223.775.974.085 Rp 6.609.939.354 Rp 230.385.913.439 Rp 302.182.651.177 76,241% 0 ETWA _{2011 Rp 232.929.885.801 Rp 11.824.085.447 Rp 244.753.971.248 Rp 375.955.480.827} _65,102% ₀

ETWA 2012 Rp 383.478.950.310 Rp 139.728.624.229 Rp 523.207.574.539 Rp 437.749.233.845 119,522% 1 ETWA _{2013 Rp 525.233.987.715 Rp 320.816.847.815 Rp 846.050.835.530 Rp 445.660.434.849} _189,842% ₁

7 HDTX 2010 Rp 300.956.231.041 Rp 164.745.871.796 Rp 465.702.102.837 Rp 548.601.271.430 84,889% 0 HDTX 2011 Rp 310.535.735.486 Rp 137.804.489.781 Rp 448.340.225.267 Rp 565.234.862.845 79,319% 0 HDTX _{2012 Rp 431.235.462.678 Rp 295.719.182.828 Rp 726.954.645.506 Rp 635.591.912.356} _114,374% ₁

HDTX 2013 Rp 1.002.119.790.096 Rp 656.489.536.544 Rp 1.658.609.326.640 Rp 720.118.947.082 230,324% 1 8 IKAI 2010 Rp 297.106.588.180 Rp 6.806.474.889 Rp 303.913.063.069 Rp 336.881.688.886 90,214% 0 IKAI _{2011 Rp 245.736.035.404 Rp 14.178.317.251 Rp 259.914.352.655 Rp 288.875.637.665} _89,974% ₀

IKAI 2012 Rp 243.975.503.389 Rp 14.564.167.922 Rp 258.539.671.311 Rp 248.885.603.834 103,879% 1 IKAI _{2013 Rp 129.243.362.968 Rp 147.405.610.267 Rp 276.648.973.235 Rp 205.408.075.635} _134,683% ₁

9 INAF 2010 Rp 375.569.326.405 Rp 47.120.352.742 Rp 422.689.679.147 Rp 311.268.183.245 135,796% 1 INAF 2011 Rp 459.403.522.197 Rp 46.304.312.910 Rp 505.707.835.107 Rp 609.193.834.668 83,013% 0 INAF _{2012 Rp 369.863.736.712 Rp 168.652.876.710 Rp 538.516.613.422 Rp 650.102.176.989} _82,836% ₀

INAF 2013 Rp 670.902.756.535 Rp 32.814.544.771 Rp 703.717.301.306 Rp 590.793.367.889 119,114% 1 10 KAEF 2010 Rp 469.822.675.254 Rp 73.434.800.480 Rp 543.257.475.734 Rp 1.114.028.943.712 48,765% 0 KAEF _{2011 Rp 459.694.310.937 Rp 82.042.428.342 Rp 541.736.739.279 Rp 1.252.505.683.826} _43,252% ₀

(12)

Lanjutan Lampiran 3

No Kode

Hutang Tidak

Financial

11 KBLM 2010 Rp 162.567.014.172 Rp 13.026.531.963 Rp 175.593.546.135 Rp 227.151.469.628 77,302% 0 KBLM 2011 Rp 385.749.697.877 Rp 12.840.938.748 Rp 398.590.636.625 Rp 244.364.131.761 163,113% 1 KBLM _{2012 Rp 441.527.159.100 Rp 16.668.115.691 Rp 458.195.274.791 Rp 264.746.064.464} _173,070% ₁

KBLM 2013 Rp 368.703.142.721 Rp 15.928.954.401 Rp 384.632.097.122 Rp 269.664.159.813 142,634% 1 12 KIAS _{2010 Rp 328.468.135.984 Rp 584.145.730.926 Rp 912.613.866.910 Rp 316.761.248.160} _288,108% ₁

KIAS 2011 Rp 882.988.100.403 Rp 96.660.850.881 Rp 979.648.951.284 Rp 1.069.983.989.288 91,557% 0 KIAS 2012 Rp 108.570.716.767 Rp 59.920.929.025 Rp 168.491.645.792 Rp 1.975.323.238.643 8,530% 0 KIAS _{2013 Rp 140.475.900.030 Rp 83.328.449.578 Rp 223.804.349.608 Rp 2.047.100.560.910} _10,933% ₀

13 MLBI 2010 Rp 632.026.000.000 Rp 33.688.000.000 Rp 665.714.000.000 Rp 471.368.000.000 141,230% 1 MLBI 2011 Rp 659.873.000.000 Rp 30.672.000.000 Rp 690.545.000.000 Rp 530.268.000.000 130,226% 1 MLBI _{2012 Rp 796.679.000.000 Rp 25.516.000.000 Rp 822.195.000.000 Rp 329.853.000.000} _249,261% ₁

MLBI 2013 Rp 722.542.000.000 Rp 72.073.000.000 Rp 794.615.000.000 Rp 987.533.000.000 80,465% 0 14 NIPS _{2010 Rp 175.506.121.442 Rp 13.932.917.776 Rp 189.439.039.218 Rp 148.166.676.306} _127,855% ₁

NIPS 2011 Rp 245.828.355.992 Rp 34.862.378.662 Rp 280.690.734.654 Rp 165.997.722.727 169,093% 1 NIPS 2012 Rp 279.356.258.575 Rp 31.359.969.039 Rp 310.716.227.614 Rp 214.912.509.675 144,578% 1 NIPS _{2013 Rp 508.836.644.000 Rp 53.625.209.000 Rp 562.461.853.000 Rp 235.945.772.000} _238,386% ₁

15 PICO 2010 Rp 345.396.207.997 Rp 49.372.837.141 Rp 394.769.045.138 Rp 175.591.220.927 224,823% 1 PICO 2011 Rp 319.184.194.028 Rp 54.741.850.184 Rp 373.926.044.212 Rp 187.914.292.813 198,988% 1 PICO _{2012 Rp 338.979.143.093 Rp 56.523.950.197 Rp 395.503.093.290 Rp 199.113.004.978} _198,632% ₁

(13)

Lanjutan Lampiran 3

No Kode

Hutang Tidak

Financial

PRAS 2011 Rp 216.727.918.770 Rp 125.386.758.036 Rp 342.114.676.806 Rp 238.844.930.394 143,237% 1 PRAS 2012 Rp 177.151.899.038 Rp 119.904.257.212 Rp 297.056.156.250 Rp 280.293.729.818 105,980% 1 PRAS _{2013 Rp 321.945.837.163 Rp 67.236.303.742 Rp 389.182.140.905 Rp 406.448.113.303} _95,752% ₀

17 SMSM 2010 Rp 304.354.095.506 Rp 194.273.788.621 Rp 498.627.884.127 Rp 519.374.643.869 96,005% 0 SMSM _{2011 Rp 264.727.968.142 Rp 201.517.632.260 Rp 466.245.600.402 Rp 670.612.341.979} _69,525% ₀

SMSM 2012 Rp 480.851.511.068 Rp 165.243.771.881 Rp 646.095.282.949 Rp 910.119.059.264 70,990% 0 SMSM 2013 Rp 523.047.319.216 Rp 171.256.915.653 Rp 694.304.234.869 Rp 1.006.799.010.307 68,962% 0 18 STTP _{2010 Rp 170.422.732.529 Rp 31.511.241.030 Rp 201.933.973.559 Rp 447.340.001.989} _45,141% ₀

STTP 2011 Rp 329.934.183.764 Rp 114.766.587.264 Rp 444.700.771.028 Rp 490.065.156.836 90,743% 0 STTP 2012 Rp 571.296.021.580 Rp 98.853.474.000 Rp 670.149.495.580 Rp 579.691.340.310 115,605% 1 STTP _{2013 Rp 598.988.885.897 Rp 176.942.099.882 Rp 775.930.985.779 Rp 694.128.409.113} _111,785% ₁

19 TIRT 2010 Rp 324.220.004.024 Rp 119.603.954.239 Rp 443.823.958.263 Rp 133.358.146.205 332,806% 1 TIRT _{2011 Rp 348.155.114.204 Rp 205.267.506.064 Rp 553.422.620.268 Rp 137.509.900.946} _402,460% ₁

TIRT 2012 Rp 409.076.591.071 Rp 165.280.325.763 Rp 574.356.916.834 Rp 105.292.287.422 545,488% 1 TIRT 2013 Rp 409.236.836.600 Rp 254.926.447.189 Rp 664.163.283.789 Rp 59.013.841.996 1125,436% 1 20 ULTJ _{2010 Rp 477.557.754.724 Rp 227.914.581.277 Rp 705.472.336.001 Rp 1.301.123.426.259} _54,220% ₀

ULTJ 2011 Rp 607.594.391.942 Rp 169.140.887.640 Rp 776.735.279.582 Rp 1.402.446.699.852 55,384% 0 ULTJ 2012 Rp 592.822.529.143 Rp 151.451.739.464 Rp 744.274.268.607 Rp 1.676.519.113.422 44,394% 0 ULTJ _{2013 Rp 633.794.053.008 Rp 162.680.395.048 Rp 796.474.448.056 Rp 2.015.146.534.086} _39,524% ₀

(14)

Lanjutan Lampiran 3

No Kode

Hutang Tidak

Financial

UNIT 2012 Rp 135.917.282.415 Rp 3.558.053.398 Rp 139.475.335.813 Rp 240.425.406.576 58,012% 0 UNIT 2013 Rp 213.861.401.763 Rp 4.000.271.462 Rp 217.861.673.225 Rp 241.257.262.302 90,303% 0 22 VOKS _{2010 Rp 719.231.769.224 Rp 21.224.511.361 Rp 740.456.280.585 Rp 385.520.336.945} _192,067% ₁

VOKS 2011 Rp 1.054.553.072.579 Rp 21.840.587.167 Rp 1.076.393.659.746 Rp 496.645.502.491 216,733% 1 VOKS _{2012 Rp 1.072.477.833.009 Rp 22.534.469.715 Rp 1.095.012.302.724 Rp 603.066.052.747} _181,574% ₁

(15)

Lampiran 4

Variabel Ukuran KAP Perusahaan Sampel

No Kode

Perusahaan Tahun Nama KAP Afiliasi Ukuran KAP Kode

1 AKKU ₂₀₁₀ _{Paul Hadiwinata, Hidajat, Arsono, Ade Fatma & Rekan} _{PKF International} _{KAP Medium} ₂

AKKU 2011 Paul Hadiwinata, Hidajat, Arsono, Ade Fatma & Rekan PKF International KAP Medium 2

AKKU ₂₀₁₂ _{Budiman, Wawan, Pamudji & Rekan} _{Eura Audit International} _{KAP Medium} ₂

AKKU 2013 Mulyamin Sensi Suryanto & Lianny Moore Stephens International Limited KAP Medium 2

2 APLI 2010 Tanubrata Sutanto Fahmi & Rekan BDO International Limited KAP Medium 2

APLI ₂₀₁₁ _{Tanubrata Sutanto Fahmi & Rekan} _{BDO International Limited} _{KAP Medium} ₂

APLI 2012 Purwantono, Suherman & Surja Ernst & Young Big Four 1

APLI 2013 Purwantono, Suherman & Surja Ernst & Young Big Four 1

3 ARGO ₂₀₁₀ _{Anwar & Rekan} _{DFK International} _{KAP Medium} ₂

ARGO 2011 Anwar & Rekan DFK International KAP Medium 2

ARGO ₂₀₁₂ _{Anwar & Rekan} _{DFK International} _{KAP Medium} ₂

ARGO ₂₀₁₃ _{Hendrawinata, Eddy & Siddharta} _{Kreston International} _{KAP Medium} ₂

4 BRNA 2010 Hendrawinata Gani & Hidayat Grant Thornton KAP Medium 2

BRNA ₂₀₁₁ _{Hendrawinata, Eddy & Siddharta} _{Kreston International} _{KAP Medium} ₂

BRNA 2012 Hendrawinata, Eddy & Siddharta Kreston International KAP Medium 2

BRNA 2013 Hendrawinata, Eddy & Siddharta Kreston International KAP Medium 2

5 EKAD 2010 Tjahjadi , Pradhono & Teramihardja Morison International KAP Medium 2

EKAD 2011 Teramihardja, Pradhono & Chandra Rodl & Partner KAP Medium 2

(16)

Lanjutan Lampiran 4

No Kode

EKAD 2013 Teramihardja, Pradhono & Chandra Rodl & Partner KAP Medium 2

6 ETWA 2010 Aryanto, Amir, Jusuf Mawar & Saptoto RSM International KAP Medium 2

ETWA ₂₀₁₁ _{Gani Mulyadi & Handayani} _{Grant Thornton} _{KAP Medium} ₂

ETWA 2012 Gani Mulyadi & Handayani Grant Thornton KAP Medium 2

ETWA ₂₀₁₃ _{Kosasih ,Nurdiyaman, Tjahjo & Rekan} _{Crowe Horwarth} _{KAP Medium} ₂

7 HDTX 2010 Doli, Bambang, Sudarmadji & Dadang BKR International KAP Medium 2

HDTX 2011 Doli, Bambang, Sudarmadji & Dadang BKR International KAP Medium 2

HDTX ₂₀₁₂ _{Drs. Bambang Sudaryono & Rekan} _{BKR International} _{KAP Medium} ₂

HDTX 2013 Drs. Bambang Sudaryono & Rekan BKR International KAP Medium 2

8 IKAI 2010 Griselda, Wisnu & Arum Audit Alliance KAP Medium 2

IKAI ₂₀₁₁ _{Hadori Sugiarto Ad & Rekan} _{HLB International} _{KAP Medium} ₂

IKAI 2012 Doli, Bambang, Sulistyanto, Dadang & Ali BKR International KAP Medium 2

IKAI ₂₀₁₃ _{Doli, Bambang, Sulistyanto, Dadang & Ali} _{BKR International} _{KAP Medium} ₂

9 INAF 2010 Husni, Mucharam & Rasidi - Kecil 3

INAF 2011 Husni, Mucharam & Rasidi - Kecil 3

INAF ₂₀₁₂ _{Hendrawinata, Eddy & Siddharta} _{Kreston International} _{KAP Medium} ₂

INAF 2013 Hendrawinata, Eddy & Siddharta Kreston International KAP Medium 2

10 KAEF 2010 Hendrawinata Gani & Hidayat Grant Thornton KAP Medium 2

KAEF ₂₀₁₁ _{Hendrawinata Eddy & Siddharta} _{Kreston International} _{KAP Medium} ₂

KAEF 2012 Hendrawinata Eddy & Siddharta Kreston International KAP Medium 2

(17)

Lanjutan Lampiran 4

No Kode

11 KBLM 2010 Doli, Bambang, Sudarmaji & Dadang Bkr International KAP Medium 2

KBLM 2011 Doli, Bambang, Sudarmaji & Dadang Bkr International KAP Medium 2

KBLM ₂₀₁₂ _{Kosasih Nurdiyaman Tjahjo & Rekan} _{Crowe Horwath} _{KAP Medium} ₂

KBLM 2013 Doli, Bambang, Sulistiyanto, Dadang & Ali Bkr International KAP Medium 2

12 KIAS ₂₀₁₀ _{Jamaludin, Aria Sukimto & Rekan} _- _Kecil ₃

KIAS 2011 Jamaludin, Aria Sukimto & Rekan - Kecil 3

KIAS 2012 Jamaludin, Ardi Sukimto & Rekan - Kecil 3

KIAS ₂₀₁₃ _{Mulyamin Sensi Suryanto & Lianny} _{Moore Stephens International Limited} _{KAP Medium} ₂

13 MLBI 2010 Siddharta & Widjaja KPMG Big Four 1

MLBI 2011 Siddharta & Widjaja KPMG Big Four 1

MLBI ₂₀₁₂ _{Tanudiredja, Wibisana & Rekan} _PWC _{Big Four} ₁

MLBI 2013 Siddharta & Widjaja KPMG Big Four 1

14 NIPS ₂₀₁₀ _Muhaeimin _- _Kecil ₃

NIPS 2011 Budiman, Wawan, Pamudji & Rekan Eura Audit International KAP Medium 2

NIPS 2012 Budiman, Wawan, Pamudji & Rekan Eura Audit International KAP Medium 2

NIPS ₂₀₁₃ _{Supoyo, Sutjahjo, Subyantara & Rekan} _- _Kecil ₃

15 PICO 2010 Doli, Bambang, Sudarmadji & Dadang BKR International KAP Medium 2

PICO 2011 Ahmad, Rasyid, Hisbulloh & Jerry Nozaka Japan Cpa Firm KAP Medium 2

PICO ₂₀₁₂ _{Griselda, Wisnu & Arum} _{Audit Alliance} _{KAP Medium} ₂

PICO 2013 Griselda, Wisnu & Arum Audit Alliance KAP Medium 2

(18)

Lanjutan Lampiran 4

No Kode

PRAS 2011 Paul Hadiwinata, Hidajat, Ade Fatma & Rekan PKF International KAP Medium 2

PRAS 2012 Paul Hadiwinata, Hidajat, Ade Fatma & Rekan PKF International KAP Medium 2

PRAS ₂₀₁₃ _{Krisnawan, Busroni, Achsin & Alamsyah} _- _Kecil ₃

17 SMSM 2010 Tjahjadi Pradhono & Teramihardja Morison International KAP Medium 2

SMSM ₂₀₁₁ _{Teramihadja, Pradhono & Chandra} _{Rodl & Partner} _{KAP Medium} ₂

SMSM 2012 Teramihadja, Pradhono & Chandra Rodl & Partner KAP Medium 2

SMSM 2013 Purwantono, Suherman & Surja Ernst & Young Big Four 1

18 STTP ₂₀₁₀ _{Aryanto, Amir, Jusuf, Mawar & Saptoto} _{RSM International} _{KAP Medium} ₂

STTP 2011 Hadori Sugiarto Adi & Rekan HLB International KAP Medium 2

STTP 2012 Hadori Sugiarto Adi & Rekan HLB International KAP Medium 2

STTP ₂₀₁₃ _{Hadori Sugiarto Adi & Rekan} _{HLB International} _{KAP Medium} ₂

19 TIRT 2010 Joachim Sulistyo & Rekan The Leading Edge Alliance KAP Medium 2

TIRT ₂₀₁₁ _{Joachim Sulistyo & Rekan} _{The Leading Edge Alliance} _{KAP Medium} ₂

TIRT 2012 Pieter, Uways & Rekan Kingston Sorel International KAP Medium 2

TIRT 2013 Pieter, Uways & Rekan Kingston Sorel International KAP Medium 2

20 ULTJ ₂₀₁₀ _{Koesbandijah, Beddy Samsi & Setiasih} _- _Kecil ₃

ULTJ 2011 Koesbandijah, Beddy Samsi & Setiasih - Kecil 3

ULTJ 2012 Bambang Budi Tresno - Kecil 3

ULTJ ₂₀₁₃ _{Tanubrata Sutanto Fahmi & Rekan} _{BDO International} _{KAP Medium} ₂

21 UNIT 2010 Muhammad Sofwan & Rekan - Kecil 3

(19)

Lanjutan Lampiran 4

No Kode

UNIT 2012 Drs. Imam Syafei & Rekan - Kecil 3

UNIT 2013 Drs. Imam Syafei & Rekan - Kecil 3

22 VOKS ₂₀₁₀ _{Hendrawinata Gani & Hidayat} _{Grant Thornton} _{KAP Medium} ₂

VOKS 2011 Aryanto, Amir, Jusuf, Mawar & Saptoto RSM International KAP Medium 2

VOKS ₂₀₁₂ _{Gani Mulyadi & Handayani} _{Grant Thornton} _{KAP Medium} ₂

(20)

Lampiran 5

Variabel Pergantian Manajemen Perusahaan Sampel

No KODE

PERUSAHAAN Tahun MANAJER KODE

1 AKKU 2009 Jonathan Yuwono

AKKU 2010 Jonathan Yuwono 0

AKKU 2011 Drs. Andreyanto Toemali 1

AKKU 2012 Drs. Andreyanto Toemali 0

AKKU 2013 Bambang Adhi Pratomo 1

2 APLI 2009 Wilson Agung Pranoto

APLI 2010 Wilson Agung Pranoto 0

3 ARGO 2009 Chan Wing Wah

ARGO 2010 Chan Wing Wah 0

ARGO 2011 Gunarso Budiman 1

4 BRNA 2009 Antonius Rudy Sugiarto

BRNA 2010 Lim Eng Khim 1

5 EKAD 2009 Judi Widjaja Leonardi

EKAD 2010 Judi Widjaja Leonardi 0

6 ETWA 2009 Immanuel Sutarto

ETWA 2010 Immanuel Sutarto 0

7 HDTX 2009 Lim Seng Bouw Joshua

HDTX 2010 Lim Seng Bouw Joshua 0

8 IKAI 2009 Lie Ju Tjhong

IKAI 2010 Lie Ju Tjhong 0

(21)

Lanjutan lampiran 5

No KODE

9 INAF 2009 Placidus Sudibyo

INAF 2010 Placidus Sudibyo 0

INAF 2011 Djakfarudin Junus 1

INAF 2012 Djakfarudin Junus 0

INAF 2013 Elfiano Rizaldi 1

10 KAEF 2009 M. Syamsul Arifin

KAEF 2010 M. Syamsul Arifin 0

KAEF 2011 M. Syamsul Arifin 0

KAEF 2012 Rusdi Rosman 1

KAEF 2013 Rusdi Rosman 0

11 KBLM 2009 Surya Adi Wijaya Soepono

KBLM 2010 Tan Robert Tanto 1

KBLM 2011 Surya Adi Wijaya Soepono 1

12 KIAS 2009 Rico Susilo

KIAS 2010 Rico Susilo 0

KIAS 2011 Cherdsak Niyomsilpa 1

KIAS 2012 Cherdsak Niyomsilpa 0

KIAS 2013 Mr. Pramoth Phromaue 1

13 MLBI 2009 Leonard C.J. Evers

MLBI 2010 Leonard C.J. Evers 0

MLBI 2013 Chin Kean Huat 1

14 NIPS 2009 Ferry Jr Tandiono

NIPS 2010 Ferry Jr. Tandiono 0

NIPS 2011 Ferry Jr. Tandiono 0

NIPS 2012 Jackson Tandiono 1

NIPS 2013 Jackson Tandiono 0

15 PICO 2009 Ko Dandy

PICO 2010 Ko Dandy 0

16 PRAS 2009 Djoko Sutrisno

PRAS 2010 Djoko Sutrisno 0

(22)

Lanjutan lampiran 5

No KODE

SMSM 2011 Eddy Hartono 0

18 STTP 2009 Shindo Sumidomo

STTP 2010 Shindo Sumidomo 0

STTP 2013 Pitoyo 1

19 TIRT 2009 Lim Gunawan Hariyanto

TIRT 2010 Lim Gunawan Hariyanto 0

TIRT 2013 Johan Surja Putra 1

20 ULTJ 2009 Sabana Prawirawidjaja

ULTJ 2010 Sabana Prawirawidjaja 0

21 UNIT 2009 Prianto Paseru

UNIT 2010 Prianto Paseru 0

22 VOKS 2009 Ferry Tjandrawinata

VOKS 2010 Heru Gondokusumo 1

(23)

Lampiran 6

Variabel Ukuran Perusahaan pada Perusahaan Sampel

No Kode

Perusahaan Tahun Total Aset Ln

1 AKKU 2010 Rp 28.379.813.055 24,069

AKKU 2011 Rp 11.767.293.414 23,189 AKKU 2012 Rp 10.582.842.395 23,082 AKKU _{2013 Rp 45.208.352.407} _24,535

2 APLI 2010 Rp 334.950.548.997 26,537 APLI 2011 Rp 333.352.457.870 26,532 APLI _{2012 Rp 333.867.300.446} _26,534

APLI 2013 Rp 303.594.490.546 26,439 3 ARGO _{2010 Rp 1.428.233.566.000} _27,987

ARGO 2011 Rp 1.452.870.714.000 28,005 ARGO 2012 Rp 1.809.813.835.000 28,224 ARGO _{2013 Rp 2.345.032.586.000} _28,483

4 BRNA 2010 Rp 550.907.476.933 27,035 BRNA 2011 Rp 643.963.801.000 27,191 BRNA _{2012 Rp 770.383.930.000} _27,370

BRNA 2013 Rp 1.125.132.715.000 27,749 5 EKAD _{2010 Rp 204.470.482.995} _26,044

EKAD 2011 Rp 237.592.308.314 26,194 EKAD 2012 Rp 273.893.467.429 26,336 EKAD _{2013 Rp 343.601.504.089} _26,563

6 ETWA 2010 Rp 533.380.349.067 27,003 ETWA 2011 Rp 620.709.452.075 27,154

ETWA 2012 Rp 960.956.808.384 27,591 ETWA 2013 Rp 1.291.711.270.379 27,887 7 HDTX _{2010 Rp 1.014.303.374.267} _27,645

HDTX 2011 Rp 1.013.575.088.112 27,645 HDTX 2012 Rp 1.362.546.557.862 27,940 HDTX _{2013 Rp 2.378.728.273.722} _28,498

8 IKAI 2010 Rp 643.787.995.738 27,191 IKAI 2011 Rp 548.789.990.320 27,031

(24)

Lanjutan lampiran 6

No Kode

9 INAF _{2010 Rp 733.957.862.391} _27,322

INAF 2011 Rp 1.114.901.669.774 27,740 INAF _{2012 Rp 1.188.618.790.410} _27,804

INAF 2013 Rp 1.294.510.669.195 27,889 10 KAEF 2010 Rp 1.657.291.834.312 28,136 KAEF _{2011 Rp 1.794.242.423.105} _28,216

KAEF 2012 Rp 2.076.347.580.785 28,362 KAEF 2013 Rp 2.471.939.548.890 28,536 11 KBLM _{2010 Rp 403.194.715.268} _26,723

KBLM 2011 Rp 642.954.768.386 27,189 KBLM _{2012 Rp 722.941.339.245} _27,307

KBLM 2013 Rp 654.296.256.935 27,207 12 KIAS 2010 Rp 1.266.122.276.023 27,867 KIAS _{2011 Rp 2.049.632.940.571} _28,349

KIAS 2012 Rp 2.143.814.884.435 28,394 KIAS 2013 Rp 2.270.904.910.518 28,451

13 MLBI 2010 Rp 1.137.082.000.000 27,759 MLBI 2011 Rp 1.220.813.000.000 27,831 MLBI _{2012 Rp 1.152.048.000.000} _27,773

MLBI 2013 Rp 1.782.148.000.000 28,209 14 NIPS 2010 Rp 337.605.715.524 26,545 NIPS _{2011 Rp 446.688.457.381} _26,825

NIPS 2012 Rp 525.628.737.289 26,988 NIPS _{2013 Rp 798.407.625.000} _27,406

15 PICO 2010 Rp 570.360.266.065 27,070 PICO 2011 Rp 561.840.337.025 27,054 PICO _{2012 Rp 594.616.098.268} _27,111

PICO 2013 Rp 621.400.236.614 27,155 16 PRAS 2010 Rp 461.968.722.867 26,859 PRAS _{2011 Rp 580.959.607.200} _27,088

PRAS 2012 Rp 577.349.886.068 27,082 PRAS _{2013 Rp 795.630.254.208} _27,402 17 SMSM _{2010 Rp 1.067.103.249.531} _27,696

SMSM 2011 Rp 1.136.857.942.381 27,759 SMSM _{2012 Rp 1.556.214.342.213} _28,073

(25)

Lanjutan lampiran 6

No Kode

STTP _{2011 Rp 934.765.927.864} _27,564

STTP 2012 Rp 1.249.840.835.890 27,854 STTP _{2013 Rp 1.470.059.394.892} _28,016

19 TIRT 2010 Rp 577.182.104.468 27,081 TIRT 2011 Rp 690.932.521.215 27,261 TIRT _{2012 Rp 679.649.204.257} _27,245

TIRT 2013 Rp 723.177.125.785 27,307 20 ULTJ 2010 Rp 2.006.595.762.260 28,327 ULTJ _{2011 Rp 2.180.516.519.057} _28,411

ULTJ 2012 Rp 2.420.793.382.029 28,515 ULTJ _{2013 Rp 2.811.620.982.142} _28,665

21 UNIT 2010 Rp 309.791.883.807 26,459 UNIT 2011 Rp 304.802.980.424 26,443 UNIT _{2012 Rp 379.900.742.389} _26,663

UNIT 2013 Rp 459.118.935.528 26,853 22 VOKS 2010 Rp 1.126.480.755.029 27,750

(26)

Lampiran 7

Input Data SPSS

No Kode

Perusahaan Tahun

Auditor Switching (Y)

Opini Audit (X1)

Financial Distress (X2)

Ukuran KAP (X3)

Pergantian Manajemen

(X4)

Ukuran Perusahaan (X5)

1 AKKU

2010

1

0

2 0

24,069

AKKU

2011

0

2 1

23,189

AKKU

2012

1

0

1

2 0

23,082

AKKU

2013

1

2 1

24,535

2 APLI

2010

0

2 0

26,537

APLI

2011

0

1

0

2 0

26,532

APLI

2012

1

0

1 0

26,534

APLI

2013

0

1 0

26,439

3 ARGO

2010

1

2 0

27,987

ARGO

2011

0

1

2 1

28,005

ARGO

2012

0

1

2 0

28,224

ARGO

2013

1

2 0

28,483

4 BRNA

2010

0

1

2 1

27,035

BRNA

2011

1

2 0

27,191

BRNA

2012

0

1

2 0

27,370

(27)

Lanjutan ampiran 7

No Kode

(X4)

5 EKAD

2010

0

2 0

26,044

EKAD

2011

1

0

2 0

26,194

EKAD

2012

0

1

0

2 0

26,336

EKAD

2013

0

2 0

26,563

6 ETWA

2010

0

1

0

2 0

27,003

ETWA

2011

1

0

2 0

27,154

ETWA

2012

0

1

2 0

27,591

ETWA

2013

1

2 0

27,887

7 HDTX

2010

0

2 0

27,645

HDTX

2011

0

1

0

2 0

27,645

HDTX

2012

1

2 0

27,940

HDTX

2013

0

1

2 0

28,498

8 IKAI

2010

1

0

2 0

27,191

IKAI

2011

1

0

2 0

27,031

IKAI

2012

1

2 0

26,953

IKAI

2013

0

1

2 0

26,901

9 INAF

2010

0

1

3 0

27,322

INAF

2011

0

1

0

3 1

27,740

INAF

2012

1

0

2 0

27,804

INAF

2013

0

1

2 1

27,889

(28)

Lanjutan ampiran 7

No Kode

(X4)

KAEF

2011

1

0

2 0

28,216

KAEF

2012

0

1

0

2 1

28,362

KAEF

2013

0

1

0

2 0

28,536

11 KBLM

2010

0

1

0

2 1

26,723

KBLM

2011

0

1

2 1

27,189

KBLM

2012

1

2 0

27,307

KBLM

2013

1

2 0

27,207

12 KIAS

2010

0

1

3 0

27,867

KIAS

2011

0

1

0

3 1

28,349

KIAS

2012

0

3 0

28,394

KIAS

2013

1

0

2 1

28,451

13 MLBI

2010

0

1

1 0

27,759

MLBI

2011

0

1

1 0

27,831

MLBI

2012

1

1 0

27,773

MLBI

2013

1

0

1 1

28,209

14 NIPS

2010

1

0

1

3 0

26,545

NIPS

2011

1

0

1

2 0

26,825

NIPS

2012

0

1

2 1

26,988

NIPS

2013

1

0

1

3 0

27,406

15 PICO

2010

0

1

2 0

27,070

(29)

Lanjutan ampiran 7

No Kode

(X4)

PICO

2012

1

0

1

2 0

27,111

PICO

2013

0

1

2 0

27,155

16 PRAS

2010

1

0

1

3 0

26,859

PRAS

2011

1

0

1

2 0

27,088

PRAS

2012

0

1

2 0

27,082

PRAS

2013

1

0

3 0

27,402

17 SMSM

2010

0

1

0

2 0

27,696

SMSM

2011

1

0

2 0

27,759

SMSM

2012

0

1

0

2 0

28,073

SMSM

2013

1

0

1 0

28,162

18 STTP

2010

0

1

0

2 0

27,199

STTP

2011

1

0

2 0

27,564

STTP

2012

0

1

2 0

27,854

STTP

2013

0

1

2 1

28,016

19 TIRT

2010

0

1

2 0

27,081

TIRT

2011

0

1

2 0

27,261

TIRT

2012

1

0

1

2 0

27,245

TIRT

2013

0

1

2 1

27,307

20 ULTJ

2010

0

1

0

3 0

28,327

ULTJ

2011

0

3 0

28,411

(30)

Lanjutan ampiran 7

No Kode

(X4)

ULTJ

2013

1

0

2 0

28,665

21 UNIT

2010

1

3 0

26,459

UNIT

2011

1

0

2 0

26,443

UNIT

2012

1

0

3 0

26,663

UNIT

2013

0

3 0

26,853

22 VOKS

2010

0

1

2 1

27,750

VOKS

2011

1

2 0

28,084

VOKS

2012

1

2 0

28,161

(31)

Lampiran 8

Hasil Output Spss

Auditor_Switching

Frequency Percent Valid Percent

Cumulative Percent Valid 0 48 54.5 54.5 54.5

1 40 45.5 45.5 100.0 Total 88 100.0 100.0

Opini

1 55 62.5 62.5 100.0 Total 88 100.0 100.0

Fin_Dist

(32)

Lanjutan lampiran 8

Uk_KAP

2 66 75.0 75.0 83.0 3 15 17.0 17.0 100.0 Total 88 100.0 100.0

PERG_MGT

1 16 18.2 18.2 100.0 Total 88 100.0 100.0

Descriptive Statistics

N Minimum Maximum Mean Std. Deviation Klien 88 23.08 28.66 27.3072 1.02352 Valid N (listwise) 88

Hosmer and Lemeshow Test

(33)

Lanjutan lampiran 8

Iteration Historya,b,c

Iteration -2 Log likelihood

Coefficients Constant Step 0 1 121.266 -.182

2 121.266 -.182 a. Constant is included in the model.

b. Initial -2 Log Likelihood: 121,266

c. Estimation terminated at iteration number 2 because parameter estimates changed by less than ,001.

Model Summary

Step -2 Log likelihood

Cox & Snell R Square

Nagelkerke R Square 1 111.298a .107 .143 a. Estimation terminated at iteration number 5 because parameter estimates changed by less than ,001.

Variables in the Equation

B S.E. Wald df Sig. Exp(B) Step 1a Opini .628 .522 1.450 1 .229 1.875