LAMPIRAN. Lampiran 1 Data Sampel Penelitian
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1 LAMPIRAN Lampiran 1 Data Sampel Penelitian Variabel Audit Tenure pada Perusahaan Sampel NO KODE APLN (BING HARIANTO,SE) 1 (ALVIN ISMARTO) 1 (ALVIN ISMARTO) 2 2 ASRI (HIDAJAT RAHARDJO )1 (HIDAJAT RAHARDJO) 2 (SAYAGA PRAWIRA SETIA) 1 3 BAPA (EDDY PIANTO SIMON)1 (EDDY PIANTO SIMON) 2 (ROY TAMARA) 1 4 BCIP (BEN ARDI,CPA) 1 (BEN ARDI, CPA) 2 (BEN ARDI, CA, CPA) 3 5 BKSL ( FAHMI SE,AK,CPA)1 (FAHMI SE, AK, CPA)2 (FAHMI SE,AK,CPA) 3 6 BSDE (GABRIELLA MULIAMIN KURNIAWAN )1 (EDDY SETIAWAN) 1 (GABRIELLA MULIAMIN KURNIAWAN) 1 7 COWL ( NEIIYLAN MULYAMIN KURNIAWAN )1 (A. KRISTIYANTO WAHYU Msi,CPA) 1 (WAHYU WIBOWO, CPA) 1 8 CTRA (BENYANTO SUHERMAN ) 1 (RATNAWATI SETIADI) 1 (RATNAWATI SETIADI) 2 9 CTRP ( BENYANTO SUHERMAN) 1 (RATNAWATI SETIADI) 1 (RATNAWATI SETIADI) 2 10 CTRS (BENYANTO SUHERMAN )1 (RATNAWATISETADI) 1 (RATNAWATI SETADI) 2 11 DART ( PETER SURJA, CPA)1 (SINARTA) 1 (SINARTA) 2 12 DILD ( AHMAD SYAKIR) 1 (AHMAD SYAKIR) 2 (AHMAD SYAKIR) 3 13 DUTI ( GABRIELLA MULAYMIN KURNIAWAN ) 1 (EDDY SETIAWAN) 1 (GABRIELLA MULYAMIN KURNIAWAN) 1 14 EMDE ( YOSEF KRESNA BUDI ) 1 (YOSEF KRESNA BUDI, CPA) 2 (YOSEF KRESNA BUDI, CPA) 3 15 GMTD ( DANIEL E HASSA, CPA )1 (DANIEL E. HASSA, CPA) 2 (DANIEL E. HASSA, CPA) 3 16 JRPT (DEDY SUKRISNADI)1 (DADY SUKRISNADI) 2 (LEKNOR JODI) 1 17 KIJA (TJHAI WIHERMAN SE,AK, M.AK, CPA )1 (TJHAI WIHERMAN SE, AK, MM, CPA) 2 (Drs. WAWAT SUTANTO, SE, MM, AK, CPA,CA, MAPPI) 1 18 LAMI ( Drs.ARTHAWAN SANTIKA,AK,MM,CPA)1 (WAHYU WIBOWO) 1 (Drs. JIMMY JANSEN, AK, CPA) 1 19 LPCK ( DEDY SUKRISNADI)1 (DEDY SUKRISNADI) 2 (RIKI AFRIANOF) 1 20 LPKR ( DIDIK WAHYUDIANTO)1 (BENNY ANDRIA) 1 (BENNY ANDRIA) 2 21 MDLN ( FAHMI SE,AK,CPA)1 (FAHMI SE, AK, CPA)2 (FAHMI, SE, AK, CPA) 3 22 MKPI ( FLORUS DAELI, MM,CPA)1 (DESMAN PL TOBING SE, AK, CPA) 1 (DESMAN PL TOBING, SE, AK, CPA) 2 23 PLIN (RINIEK WINARSIH)1 (Drs. OSMAN SITORUS) 1 (Drs. OSMAN SITORUS) 2 24 PUDP ( Drs. SUDARMDJI HERRY SUTRISNO, AK,MM,CPA)1 (Drs. BAMBANG SULISTIYANTO AK, (Drs. BAMBANG SULISTIYANTO, AK, 75
2 MBA,CPA) 1 MBA, CPA) 2 NO KODE POWN ( ALVIN ISMANTO)1 (TENLY WIDJAJA) 1 (TENLY WIDJAJA) 2 26 RDTX ( H FUAD HASAN,AK)1 (Drs. PUTU ASTIKA) 1 (Drs. PUTU ASTIKA, CPA) 2 27 RODA (LUDOVICUS SENSI WANDABLO)1 (LUDOVICUS SENSI WONDABLO) 2 (LUDOVICUS SENSI WONDABLO) 3 28 SCBD ( EDDY SETYAWAN)1 (EDDY SETYAWAN) 2 (LIANNY LEO) 1 29 SMDM ( WAHYU WIBOWO,CPA)1 (WAHYU WIBOWO)2 (WAHYU WIBOWO, CPA) 3 30 SMRA (BENYANTO SUHERMAN) 1 (BENYANTO SUHERMAN) 2 (BENYANTO SUHERMAN) 3 Variabel Independensi Auditor pada Perusahaan Sampel NO KODE APLN (BING HARIANTO) 1 (ALVIN ISMARTO) 0 (ALVIN ISMARTO) 0 2 ASRI (HIDAJAT RAHARDJO) 0 (HIDAJAT RAHARDJO) 0 (SAYAGA PRAWIRASETIA) 0 3 BAPA (EDDY (EDDY PIANTO SIMON) (ROY TAMARA) 0 PIANTOSIMON) BCIP (BEN ARDI, (BEN ARDI, (BEN ARDI, CA, CPA) 1 5 BKSL (FAHMI SE, AK, (FAHMI SE, AK, (FAHMI SE, AK, CPA) 1 6 BSDE (GABRIELLA MULYAMIN KURNIAWAN) 0 (EDDY SETIAWAN)0 (GABRIELLA MULYAMIN KURNIAWAN) 0 7 COWL (MEILYN SOETIONO, SE, AK, (A KRISTIYANTO WAHYU M.Si, AK) 0 (WAHYU WIBOWO, CPA) 1 8 CTRA (BENYANTO SUHERMAN) 1 (RATNAWATI SETIADI) 0 (RATNAWATI SETIADI) 0 9 CTRP (BENYANTO SUHERMAN) 1 (RATNAWATI SETIADI) 0 (RATNAWATI SETIADI) 0 10 CTRS (BENYANTO SUHERMAN) 1 (RATNAWATI SETIADI) 0 (RATNAWATI SETIADI) 0 11 DART (PETER SUJA, CPA) 1 (SINARTA) 0 (SINARTA) 0 12 DILD (AHMAD SYAKIR) 0 (AHMAD SYAKIR) 0 (AHMAD SYAKIR) 1 13 DUTI (GABRIELLA MULYAMIN KURNIAWAN) 1 14 EMDE (YOSEF KRESNA BUDI, 15 GMTD (DANIEL E HASSA, 16 JRPT (DEDY SUKRISNADI) 0 17 KIJA (TJHAI WIHERMAN, SE, AK, M.AK, CPA) 0 (EDDY SEIAWAN) 0 (GABRIELLA MULYAMIN KURNIAWAN) 0 (YOSEF KRESNA BUDI, (YOSEF KRESNA BUDI, CPA) 1 (DANIEL E HASSA, (DANIEL E HASSA, CPA) 1 (DEDY SUKRISNADI) 0 (LEKNOR JODI) 0 (TJHAI WIHERMAN, SE, AK, M.AK, CPA) 1 (Drs. WAWAT SUTANTO, SE, MM, AK, CPA, CA, MAPPI) 0 76
3 NO KODE LAMI (Drs.ATHAWAN SANTIKA, AK, MM, 19 LPCK (DEDY SUKRISNADI) 0 20 LPKR (DIDIK WAHYUDIYANTO) 1 21 MDLN (FAHMI SE, AK, 22 MKPI (FLORUS DAELI, MM, 23 PLIN (RINIEK WINARSIH) (WAHYU WIBOWO, (Drs. JIMMY JANSEN, AK, (DEDY SUKRISNADI) 1 (RIKY AFRIANOF) 0 (BENNY ANDRIA) 0 (BENNY ANDRIA) 0 (FAHMI, SE, AK, (FAHMI SE, AK, CPA) 1 (DESMAN PL TOBING,SE, AK, (DESMAN PL TOBING SE, AK, (Drs. OSMAN SITORUS) (Drs. OSMAN SITORUS) PUDP (Drs.SUDARMADJI (Drs. BAMBANG (Drs. BAMBANG HERRY SUTRISNO, SULISTIYANTO, AK, SULISTIYANTO, AK, AK, MM, AK, CPA) 1 MBA, MBA, 25 POWN (ALVIN ISMANTO) 1 (TENLY WIDJAJA) 0 (TENLY WIDJAJA) 0 26 RDTX (H FUAD HASAN, AK) 1 (Drs. PUTU ASTIKA) 0 (Drs. PUTU ASTIKA, 27 RODA (LUDOVICUS SENSI WANDABLO) 1 (LUDOVICUS SENSI WANDABLO) 0 (LUDOVICUS SENSI WANDABLO) 1 28 SCBD (EDDYSETIAWAN) 0 (EDDY SETIAWAN) 1 (LIANNY LEO) 0 29 SMDM (WAHYU WIBOWO, 30 SMRA (BENYANTO SUHERMAN) 0 (WAHYU WIBOWO, (BENYANTO SUHERMAN) 0 (WAHYU WIBOWO, CPA) 1 (BENYANTO SUHERMAN) 1 Variabel Rasio Hutang pada Perusahaan Sampel NO KODE KEWAJIBAN ASSET RASIO HUTANG (2011) 1 APLN , ASRI , BAPA , BCIP , BKSL , BSDE , COWL , CTRA , CTRP , CTRS , DART , DILD , DUTI , EMDE , GMTD , JRPT ,
4 NO KODE KEWAJIBAN ASSET RASIO HUTANG (2011) 17 KIJA , LAMI , LPCK , LPKR , MDLN , MKPI , PLIN , PUDP , POWN , RDTX , RODA , SCBD , SMDM , SMRA , NO KODE KEWAJIBAN ASSET RASIO HUTANG (2012) 1 APLN , ASRI , BAPA , BCIP , BKSL , BSDE , COWL , CTRA , CTRP , CTRS , DART , DILD , DUTI , EMDE , GMTD , JRPT , KIJA , LAMI , LPCK , LPKR , MDLN , MKPI , PLIN , PUDP ,
5 NO KODE KEWAJIBAN ASSET RASIO HUTANG (2012) 25 POWN , RDTX , RODA , SCBD , SMDM , SMRA , NO KODE KEWAJIBAN ASSET RASIO HUTANG (2013) 1 APLN , ASRI , BAPA , BCIP , BKSL , BSDE , COWL , CTRA , CTRP , CTRS , DART , DILD , DUTI , EMDE , GMTD , JRPT , KIJA , LAMI , LPCK , LPKR , MDLN , MKPI , PLIN , PUDP , POWN , RDTX , RODA , SCBD , SMDM , SMRA ,
6 Variabel Pertumbuhan Penjualan pada Perusahaan Sampel NO KODE PENDAPATAN (2010) PENDAPATAN (2011) PERTUMBUHAN PENJUALAN (2011) 1 APLN , ASRI , BAPA , BCIP , BKSL , BSDE , COWL , CTRA , CTRP , CTRS , DART , DILD , DUTI , EMDE , GMTD , JRPT , KIJA , LAMI , LPCK , LPKR , MDLN , MKPI , PLIN , PUDP , POWN , RDTX , RODA , SCBD , SMDM , SMRA ,
7 NO KODE PENDAPATAN (2011) PENDAPATAN (2012) PERTUMBUHAN PENJUALAN (2012) 1 APLN , ASRI , BAPA , BCIP , BKSL , BSDE , COWL , CTRA , CTRP , CTRS , DART , DILD , DUTI , EMDE , GMTD , JRPT , KIJA , LAMI , LPCK , LPKR , MDLN , MKPI , PLIN , PUDP , POWN , RDTX , RODA , SCBD , SMDM , SMRA ,
8 NO KODE PENDAPATAN (2012) PENDAPATAN (2013) PERTUMBUHAN PENJUALAN (2013) 1 APLN , ASRI , BAPA , BCIP , BKSL , BSDE , COWL , CTRA , CTRP , CTRS , DART , DILD , DUTI , EMDE , GMTD , JRPT , KIJA , LAMI , LPCK , LPKR , MDLN , MKPI , PLIN , PUDP , POWN , RDTX , RODA , SCBD , SMDM , SMRA , ADHI , DGIK , PTPP , SSIA , TOTL , WIKA ,
9 Variabel Manajemen Laba Discreationary Accruals pada Perusahaan Sampel NO KODE LABA BERSIH (2011) ARUS KAS OPERASI (CFO) (2011) TOTAL AKRUAL (TA) (2011) 1 APLN ASRI BAPA BCIP BKSL BSDE COWL CTRA CTRP CTRS DART DILD DUTI EMDE GMTD JRPT KIJA LAMI LPCK LPKR MDLN MKPI PLIN PUDP POWN RDTX RODA SCBD SMDM SMRA
10 NO KODE Y X1 X2 X3 a1 a2 a3 NDA DA 1 APLN 0, , , , ,09-0,535-0,034 0, , ASRI 0, , , , ,09-0,535-0,034-0, , BAPA 0, , , , ,09-0,535-0,034 0, , BCIP 0, , , , ,09-0,535-0,034 0, , BKSL 0, , , , ,09-0,535-0,034-0, , BSDE 0, , , , ,09-0,535-0,034-0, , COWL -0, , , , ,09-0,535-0,034-0, , CTRA -0, , , , ,09-0,535-0,034-0, , CTRP 0, , , , ,09-0,535-0,034-0, , CTRS -0, , , , ,09-0,535-0,034-0, , DART 0, , , , ,09-0,535-0,034-0, , DILD 0, , , , ,09-0,535-0,034 0, , DUTI 0, , , , ,09-0,535-0,034-0, , EMDE 0, , , , ,09-0,535-0,034-0, , GMTD -0, , , , ,09-0,535-0,034-0, , JRPT 0, , , , ,09-0,535-0,034-0, , KIJA -0, , , , ,09-0,535-0,034-0, , LAMI 0, , , , ,09-0,535-0,034-0, , LPCK -0, , , , ,09-0,535-0,034-0, , LPKR 0, , , , ,09-0,535-0,034-0, , MDLN -0, ,9197 0, , ,09-0,535-0,034-0, , MKPI -0, , , , ,09-0,535-0,034-0, , PLIN -0, , , , ,09-0,535-0,034 0, , PUDP -0, , , , ,09-0,535-0,034-0, , POWN 0, , , , ,09-0,535-0,034-0, , RDTX -0, , , , ,09-0,535-0,034-0, , RODA -0, , , , ,09-0,535-0,034-0, , SCBD -0, , , , ,09-0,535-0,034 0, , SMDM 0, ,8472 0, , ,09-0,535-0,034-0, , SMRA -0, , , , ,09-0,535-0,034-0, ,
11 NO KODE LABA BERSIH (NI) 2012 ARUS KAS OPERASI (CFO) 2012 TOTAL AKRUAL (TA) APLN ASRI BAPA BCIP BKSL BSDE COWL CTRA CTRP CTRS DART DILD DUTI EMDE GMTD JRPT KIJA LAMI LPCK LPKR MDLN MKPI PLIN PUDP POWN RDTX RODA SCBD SMDM SMRA
12 NO KODE Y X1 X2 X3 a1 a2 a3 NDA DA 1 APLN -0, , , , ,672 0,139 0,018 0, , ASRI -0, , , , ,672 0,139 0,018-0, , BAPA 0, ,7529-0, , ,672 0,139 0,018-0, , BCIP 0, , , , ,672 0,139 0,018 0, , BKSL -0, , , , ,672 0,139 0,018 0, ,057 6 BSDE 0, , , , ,672 0,139 0,018 0, , COWL -0, , , , ,672 0,139 0,018 0, , CTRA -0, , , , ,672 0,139 0,018 0, , CTRP -0, , , , ,672 0,139 0,018 0, , CTRS -0, , , , ,672 0,139 0,018 0, , DART 2,20929E-05 2, , , ,672 0,139 0,018-0, , DILD 0, , , , ,672 0,139 0,018 0, , DUTI -6,50801E-05 1, , , ,672 0,139 0,018 0, , EMDE 0, , , , ,672 0,139 0,018 0, , GMTD -0, , , , ,672 0,139 0,018 0, , JRPT 0, , , , ,672 0,139 0,018 0, , KIJA -0, , , , ,672 0,139 0,018 0, , LAMI 0, , , , ,672 0,139 0,018 0, , LPCK -0, , , , ,672 0,139 0,018 0, , LPKR 0, ,4767 0, , ,672 0,139 0,018 0, , MDLN 0, , , , ,672 0,139 0,018 0, , MKPI -0, , , , ,672 0,139 0,018 0, , PLIN -0, , , , ,672 0,139 0,018 0, , PUDP 0, , , , ,672 0,139 0,018 0, , POWN -0, , , , ,672 0,139 0,018 0, , RDTX -0, , , , ,672 0,139 0,018 0, , RODA -0, , , , ,672 0,139 0,018 0, , SCBD -0, , , , ,672 0,139 0,018 0, , SMDM 0, , , , ,672 0,139 0,018 0, , SMRA -0, , , , ,672 0,139 0,018 0, ,
13 NO KODE LABA BERSIH (NI) 2013 ARUS KAS OPERASI (CFO) 2013 TOTAL AKRUAL (TA) APLN ASRI BAPA BCIP BKSL BSDE COWL CTRA CTRP CTRS DART DILD DUTI EMDE GMTD JRPT KIJA LAMI LPCK LPKR MDLN MKPI PLIN PUDP POWN RDTX RODA SCBD SMDM SMRA
14 NO KODE Y X1 X2 X3 a1 a2 a3 NDA DA 1 APLN 0, , , , ,138 0,063 0,052 0, , ASRI -0, , , , ,138 0,063 0,052 0, , BAPA 1, , , , ,138 0,063 0,052 0, , BCIP 0, ,9277 1, , ,138 0,063 0,052 0, , BKSL 0, ,6249 0, , ,138 0,063 0,052 0, , BSDE 0, , , , ,138 0,063 0,052 0, , COWL 0, , , , ,138 0,063 0,052 0, ,029 8 CTRA 0, , , , ,138 0,063 0,052 0, , CTRP -0, , , , ,138 0,063 0,052 0, , CTRS -0, , , , ,138 0,063 0,052 0, , DART 0, , , , ,138 0,063 0,052 0, , DILD 0, , , , ,138 0,063 0,052 0, , DUTI 0, , , , ,138 0,063 0,052 0, , EMDE -0, , , , ,138 0,063 0,052 0, , GMTD 0, , , , ,138 0,063 0,052 0, , JRPT 0, ,0007 0, , ,138 0,063 0,052 0, , KIJA -0, , , , ,138 0,063 0,052 0, , LAMI 0, , , , ,138 0,063 0,052 0, , LPCK 0, , , , ,138 0,063 0,052 0, , LPKR 0, , , , ,138 0,063 0,052 0, , MDLN 0, , , , ,138 0,063 0,052 0, , MKPI -0, , , , ,138 0,063 0,052 0, , PLIN -0, , , , ,138 0,063 0,052 0, , PUDP 0, , , , ,138 0,063 0,052 0, , POWN -0, , , , ,138 0,063 0,052 0, , RDTX -0, , , , ,138 0,063 0,052 0, , RODA 0, , , , ,138 0,063 0,052 0, , SCBD 0, , , , ,138 0,063 0,052 0, , SMDM -0, , , , ,138 0,063 0,052 0, , SMRA 0, , , , ,138 0,063 0,052 0, ,
15 Lampiran 2 Hasil Statistik Deskriptif Hasil Deskriptif Statistik Variables Entered/Removed b Variables Variables Model Entered Removed Method 1 X4, X3, X2, X1 a. Enter a. All requested variables entered. b. Dependent Variable: Y Descriptive Statistics N Minimum Maximum Mean Std. Deviation X X X X E Y Valid N (listwise) 90 89
16 Lampiran 3 Hasil Uji Normalitas Data Hasil Uji Normalitas Data One-Sample Kolmogorov-Smirnov Test Unstandardized Residual N 90 Normal Parameters a Mean Std. Deviation Most Extreme Differences Absolute.137 Positive Negative Kolmogorov-Smirnov Z Asymp. Sig. (2-tailed).069 a. Test distribution is Normal. 90
17 Lampiran 4 Hasil Uji Multikolinearitas Hasil Uji Multikolinearitas Coefficients a Unstandardized Coefficients Standardized Coefficients Collinearity Statistics Model 1 (Constant) X1 X2 X3 X4 B Std. Error Beta t Sig. Tolerance VIF a. Dependent Variable: Y 91
18 Collinearity Diagnostics a Model Dimension Eigenvalue Condition Index Variance Proportions (Constant) X1 X2 X3 X a. Dependent Variable: Y Lampiran 5 Hasil Uji Heteroskedastisitas (Uji Park) Hasil Uji Heteroskedastisitas (Uji Park) Coefficients a Unstandardized Coefficients Standardized Coefficients Model B Std. Error Beta T Sig. 1 (Constant) LnX1 LnX3 LnX a. Dependent Variable: Lnei2 92
19 Lampiran 6 Hasil Uji Autokorelasi Hasil Uji Autokorelasi Runs Test Unstandardized Residual Test Value a Cases < Test Value 45 Cases >= Test Value 45 Total Cases 90 Number of Runs 54 Z Asymp. Sig. (2-tailed).090 a. Median 93
20 Lampiran 7 Hasil Uji Koefisien Determinasi (R 2 ) Hasil Uji Koefisien Determinasi (R 2 ) Model Summary b Model R R Square Adjusted R Square Std. Error of the Estimate a a. Predictors: (Constant), X4, X3, X2, X1 b. Dependent Variable: Y Lampiran 8 Hasil Uji Signifikansi Simultan (Uji F) Hasil Uji Signifikansi Simultan (Uji F) ANOVA b Model Sum of Squares df Mean Square F Sig. 1 Regression Residual Total a a. Predictors: (Constant), X4, X3, X2, X1 b. Dependent Variable: Y 94
21 Hasil Uji T Lampiran 9 Hasil Uji T Coefficients a Unstandardized Coefficients Standardized Coefficients Model B Std. Error Beta T Sig. 1 (Constant) X1 X2 X3 X a. Dependent Variable: Y 95
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