Lampiran 1 Populasi dan Sampel NAMA NO PERUSAHAAN Basic Industry AKKU 1 2 ALDO 3 ALKA 4 ALMI 5 AMFG 6 APLI 7 ARNA 8 BAJA 9 BRNA 10 BRPT 11 BTON 12 BUDI 13 CPIN 14 CTBN 15 DAJK 16 DPNS 17 EKAD 18 ETWA 19 FASW 20 FPNI 21 GDST 22 IGAR 23 IKAI 24 INAI 25 INCI 26 INKP 27 INRU 28 INTP 29 IPOL 30 ISSP 31 JKSW 32 JPPA 33 JPRS 34 KBRI 35 KDSI 36 LION 37 LMSH 38 MAIN
1
SAMPEL 2 3
4
√ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
√ √ √ √ √ √ √ √ √ √ X √ √ √ X √ X √ √ √ √ √ X √ √ √ √ √ √ X X √ √ √ √ √ √ √
√ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
X √ √ √ √ √ √ √ √ √ X √ √ √ X √ X √ √ √ √ √ X √ √ X √ √ √ X X √ √ √ √ √ √ √
SAMPEL
X 1 2 3 4 5 6 7 8 9 X 10 11 12 X 13 X 14 15 16 17 18 X 19 20 X 21 22 23 X X 24 25 26 27 28 29 30
39 MLIA 40 NIKL 41 PICO 42 SIAP 43 SIMA 44 SIPD 45 SMBR 46 SMCB 47 SMGR 48 SOBI 49 SPMA 50 SRSN 51 SULI 52 TALF 53 TBMS 54 TIRT 55 TKIM 56 TOTO 57 TPIA 58 TRST 59 UNIC 60 WTON Miscellanous Industry 61 ADMG 62 ARGO 63 ASII 64 AUTO 65 BATA 66 BIMA 67 BRAM 68 CNTX 69 ERTX 70 ESTI 71 GDYR 72 GJTL 73 HDTX 74 IKBI 75 IMAS 76 INDR 77 INDS 78 JECC 79 KBLI 80 KBLM 81 KRAH
√ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
√ √ X √ √ √ X √ √ X X √ X X X √ √ √ √ √ √ X
√ √ X √ X √ X √ √ X X √ X X X X X X √ √ √ X
√ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
31 32 X 33 X 34 X 35 36 X X 37 X X X X X X 38 39 40 X
√ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
√ √ √ √ √ X √ √ √ √ √ X √ √ √ √ √ √ X √ X
√ √ √ √ X X √ √ √ √ √ X X √ √ √ √ X X √ X
√ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
41 42 43 44 X X 45 46 47 48 49 X X 50 51 52 53 X X 54 X
82 LPIN 83 MASA 84 MYTX 85 NIPS 86 PBRX 87 POLY 88 PRAS 89 PTSN 90 RICY 91 SCCO 92 SMSM 93 SRIL 94 SSTM 95 STAR 96 TFCO 97 UNTX 98 VOKS Consumer Goods 99 ADES 100 AISA 101 ALTO 102 CEKA 103 CINT 104 DAVO 105 DLTA 106 DVLA 107 GGRM 108 HMSP 109 ICBP 110 INAF 111 INDF 112 KAEF 113 KLBF 114 LMPI 115 MBTO 116 MERK 117 MLBI 118 MRAT 119 MYOR 120 PSDN 121 PYFA 122 RMBA 123 ROTI 124 SCPI
√ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
√ √ √ X √ √ X √ X X √ X √ √ √ √ √
√ √ X X √ X X √ X X √ X √ √ √ √ √
√ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
55 56 X X 57 X X 58 X X 59 X 60 61 62 63 64
√ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
√ √ X X X X √ X √ X √ √ X √ √ √ √ √ √ √ √ X √ X √ √
√ X X X X X √ X √ X X √ X X √ X X X X X X X X X √ X
√ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √
65 X X X X X 66 X 67 X X 68 X X 69 X X X X X X X X X 70 X
125 126 127 128 129 130 131 132 133 134
SIDO SKBM SKLT SQBB STTP TCID TSPC ULTJ UNVR WIIM
√ √ √ √ √ √ √ √ √ √
X √ X √ X X √ √ √ √
X X X X X X √ √ √ √
√ √ √ √ √ √ √ √ √ √
X X X X X X 71 72 73 X
Lampiran 2 Sampel Penelitian No 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40
Kode ALDO ALKA ALMI AMFG APLI ARNA BAJA BRNA BRPT BUDI CPIN CTBN DPNS ETWA FASW FPNI GDST IGAR INAI INCI INRU INTP IPOL JPFA JPRS KBRI KDSI LION LMSH MAIN MLIA NIKL SIAP SIPD SMCB SMGR SRSN TPIA TRST UNIC
Perusahaan PT. Alkindo Naratama Tbk PT. Alakasa Industrindo Tbk PT. Alumindo Light Metal Industry Tbk PT. Asahimas Flat Glass Tbk PT. Asiaplast Industries Tbk PT. Arwana Citramulia Tbk PT. Saranacentrall Bajatama Tbk PT. Berlina Tbk PT. Barito Pasipic Tbk PT. Budi Starch Sweetener Tbk PT. Charoen Pokphand Indonesia Tbk PT. Citra Tubindo Tbk PT. Duta Pertiwi Nusantara Tbk PT. Eterindo Wahanatama Tbk PT. Fajar Surya Wisesa Tbk PT. Titan Kima Nusantara Tbk PT. Gunawan Dianjaya Steel Tbk PT. Champion Pacifik Indonesia Tbk PT. Indal Aluminium Industry Tbk PT. Intanwijaya Internasional Tbk PT. Toba Plup Lestari Tbk PT. Indocement Tunggal Prakarsa Tbk PT. Indopoly Swakarsa Industry Tbk PT. Japfa Comfeed Indonesia Tbk PT. Jaya Pari Steel Tbk PT. Kertas Basuki Rachmat Indonesia Tbk PT. Kedawung Setia Industrial Tbk PT. Lion Metal Works Tbk PT. Lionmesh Prima Tbk PT. Malindo Feedmill Tbk PT. Mulia Industrindo Tbk PT. Latinusa Tbk PT. Sekawan Intipratama Tbk PT. Sierad Produce Tbk PT. Holcim Indonesia Tbk PT. Semen Indonesia (Persero) Tbk PT. Sarasa Nugraha Tbk PT. Chandra Asri Petro Chemical Tbk PT. Trias Sentosa Tbk PT. Unggul Indah Cahaya Tbk
41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73
ADMG ARGO ASII AUTO BRAM CNTX ERTX ESTI GDYR IKBI IMAS INDR INDS KBLM LPIN MASA PBRX PTSN SMSM SSTM STAR TFCO UNTX VOKS ADES DLTA GGRM INAF KLBF ROTI TSPC ULTJ UNVR
PT. Polychem Indonesia Tbk PT. Pantes Tbk PT. Astra International Tbk PT. Astra Otoparts Tbk PT. Indo Kordsa Tbk PT. Century Textile Industry Tbk PT. Eratex Djaja Tbk PT. Ever Shine Tex Tbk PT. Goodyear Indonesia Tbk PT. Sumi Indo Kabel Tbk PT. Indomobil Sukses Internasional Tbk PT. Indo-Rama Synthetics Tbk PT. Indospring Tbk PT. Kabelindo Murni Tbk PT. Multiprima Sejahtera Tbk PT. Multistrada Arahsarana Tbk PT. Pan Brothers Tbk PT. Sat Nusapersada Tbk PT. Selamat Sempurna Tbk PT. Sunso Textile Manufacturer Tbk PT. Star Petrochem Tbk PT. Tifico Fiber Indonesia tbk PT. Unitex Tbk PT. Voksel Electric Tbk PT. Akasha wira International Tbk PT. Delta Djakarta Tbk PT. Gudang Garam Tbk PT. Indofarma (persero) Tbk PT. Kalbe Farma Tbk PT. Nippon Indosari Corpindo Tbk PT. Tempo Scan Pacifik Tbk PT. Ultrajaya Milk Industry & Trading Company Tbk PT. Unilever Indonesia Tbk
Lampiran 3 Data Variabel Penelitian
No 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36
Kode Perusahaan ALDO ALKA ALMI AMFG APLI ARNA BAJA BRNA BRPT BUDI CPIN CTBN DPNS ETWA FASW EPNI GDST IGAR INAI INCI INRU INTP IPOL JPFA JPRS KBRI KDSI LION LMSH MAIN MLIA NIKL SIAP SIPD SMCB SMGR
Kualitas Pelaporan Keuangan (Y) 89 151 151 92 93 92 149 153 98 181 88 155 142 123 88 113 118 110 118 182 115 86 183 121 92 94 169 116 123 118 87 108 163 92 74 93
Jumlah anggota komite audit (X1) 3 3 3 4 3 4 3 3 3 3 5 3 4 3 4 2 3 4 4 4 3 3 3 6 3 3 3 4 3 4 3 4 3 3 3 5
Frekuensi rapat komite audt (X2) 4 4 4 9 8 8 4 4 8 6 12 4 4 4 9 4 4 4 4 4 4 6 4 4 8 8 4 2 4 4 10 9 1 6 5 8
Kualitas Audit (Z) 0 0 0 1 1 1 0 1 1 0 1 0 0 0 1 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 1 0 0 1 1
37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73
SRSN TPIA TRST UNIC ADMG ARGO ASII AUTO BRAM CNTX ERTX ESTI GDYR IKBI IMAS INDR INDS KBLM LPIN MASA PBRX PTSN SMSM SSTM STAR TFCO UNTX VOKS ADES TSPC ULTJ UNVR DLTA GGRM INAF KLBF ROTI
139 163 77 61 146 181 90 179 153 103 120 181 122 180 108 149 120 120 145 119 88 89 170 120 125 150 89 99 151 94 122 117 152 112 142 91 108
3 3 3 3 3 3 4 3 3 3 3 3 3 3 6 3 3 3 6 3 3 4 3 3 3 3 4 3 4 3 4 3 3 3 3 3 3
4 4 6 6 4 4 6 4 3 4 4 4 4 4 5 4 2 4 3 4 9 4 4 4 4 4 6 5 4 4 2 4 4 5 4 4 4
0 1 1 1 1 1 1 1 1 1 0 1 0 1 1 1 0 0 0 1 0 0 0 0 0 1 1 0 0 0 0 1 0 1 0 1 1
Lampiran 4 HASIL UJI STATISTIK DESKRIPTIF
Lampiran 5 HASIL UJI NORMALITAS
Normal P-Plot of Regression Standardied Residual
Lampiran 6 HASIL UJI KOLMOGOROV-SMIRNOV
Lampiran 7 HASIL UJI MULTIKOLONIERITAS Coefficientsa
Model 1
Unstandardized
Standardized
Coefficients
Coefficients
B
(Constant) JUMLAH KEANGOTAAN
Std. Error
Beta
Collinearity Statistics Tolerance
VIF
170.606
15.595
-2.333
4.306
-.056
..970
1.031
-8.082
1.611
-.517
.970
1.031
KOMITE AUDIT FREKUENSI RAPAT KOMITE b.
AUDIT Dependent Variable: KUALITAS PELAPORAN KEUANGAN
Lampiran 8 HASIL UJI HETEROKEDASTISITAS
Lampiran 9 HASIL UJI AUTOKORELASI Model Summaryb Std. Error of the Model
R
R Square .529a
1
Adjusted R Square
.280
Estimate
.259
Durbin-Watson
27.16193
2.124
a. Predictors: (Constant), FREKUENSI RAPAT KOMITE AUDIT, JUMLAH KEANGGOTAAN KOMITE AUDIT b. Dependent Variable: KUALITAS PELAPORAN KEUANGAN
Lampiran 10 HASIL UJI HIPOTESIS Coefficientsa
Model 1
(Constant) JUMLAH KEANGGOTAAN KOMITE
Unstandardized
Standardized
Coefficients
Coefficients
B
Std. Error
170.606
15.595
-2.333
4.306
-8.082
1.611
Beta
t
Sig.
10.940
.000
-.056
-.542
.590
-.517
-5.018
.000
AUDIT FREKUENSI RAPAT KOMITE AUDIT a. Dependent Variable: KUALITAS PELAPORAN KEUANGAN
Lampiran 11 HASIL UJI KOEFISIEN DETERMINASI b
Model Summary
Model 1
R
R Square .529a
Adjusted R Square
.280
.259
Std. Error of the Estimate 27.16193
a. Predictors: (Constant), FREKUENSI RAPAT KOMITE AUDIT, JUMLAH KEANGGOTAAN KOMITE AUDIT b. Dependent Variable: KUALITAS PELAPORAN KEUANGAN
Lampiran 12
UJI t MODERAT 1
Lampiran 13 UJI F MODERAT 1
Lampiran 14 HASIL UJI KOEFISIEN DTERMINASI MODERAT 1 b
Model Summary
Model 1
R
R Square .305a
Adjusted R Square
.093
.054
Std. Error of the Estimate 30.70261
a. Predictors: (Constant), MODERAT1, JUMLAH KEANGGOTAAN KOMITE AUDIT, KUALITAS AUDIT b. Dependent Variable: KUALITAS PELAPORAN KEUANGAN
Lampiran 15 UJI t MODERAT 2
Lampiran 16 UJI F MODERAT 2
Lampiran 17 HASIL UJI KOEFISIEN DETERMINASI MODERAT 2 b
Model Summary
Model 1
R
R Square .532a
Adjusted R Square
.283
.251
Std. Error of the Estimate 27.30969
a. Predictors: (Constant), MODERAT2, FREKUENSI RAPAT KOMITE AUDIT, KUALITAS AUDIT b. Dependent Variable: KUALITAS PELAPORAN KEUANGAN
