Lampiran 1 Populasi dan Sampel

Transkripsi

1 Lampiran 1 Populasi dan Sampel NAMA SAMPEL SAMPEL NO PERUSAHAAN Basic Industry 1 AKKU X X 2 ALDO 1 3 ALKA 2 4 ALMI 3 5 AMFG 4 6 APLI 5 7 ARNA 6 8 BAJA 7 9 BRNA 8 10 BRPT 9 11 BTON X X X 12 BUDI CPIN CTBN DAJK X X X 16 DPNS EKAD X X X 18 ETWA FASW FPNI GDST IGAR IKAI X X X 24 INAI INCI INKP X X 27 INRU INTP IPOL ISSP X X X 31 JKSW X X X 32 JPPA JPRS KBRI KDSI LION LMSH MAIN 30

2 39 MLIA NIKL PICO X X X 42 SIAP SIMA X X 44 SIPD SMBR X X X 46 SMCB SMGR SOBI X X X 49 SPMA X X X 50 SRSN SULI X X X 52 TALF X X X 53 TBMS X X X 54 TIRT X X 55 TKIM X X 56 TOTO X X 57 TPIA TRST UNIC WTON X X X Miscellanous Industry 61 ADMG ARGO ASII AUTO BATA X X 66 BIMA X X X 67 BRAM CNTX ERTX ESTI GDYR GJTL X X X 73 HDTX X X 74 IKBI IMAS INDR INDS JECC X X 79 KBLI X X X 80 KBLM KRAH X X X

3 82 LPIN MASA MYTX X X 85 NIPS X X X 86 PBRX POLY X X 88 PRAS X X X 89 PTSN RICY X X X 91 SCCO X X X 92 SMSM SRIL X X X 94 SSTM STAR TFCO UNTX VOKS 64 Consumer Goods 99 ADES AISA X X 101 ALTO X X X 102 CEKA X X X 103 CINT X X X 104 DAVO X X X 105 DLTA DVLA X X X 107 GGRM HMSP X X X 109 ICBP X X 110 INAF INDF X X X 112 KAEF X X 113 KLBF LMPI X X 115 MBTO X X 116 MERK X X 117 MLBI X X 118 MRAT X X 119 MYOR X X 120 PSDN X X X 121 PYFA X X 122 RMBA X X X 123 ROTI SCPI X X

4 125 SIDO X X X 126 SKBM X X 127 SKLT X X X 128 SQBB X X 129 STTP X X X 130 TCID X X X 131 TSPC ULTJ UNVR WIIM X

5 Sampel Penelitian Lampiran 2 No Kode Perusahaan 1 ALDO PT. Alkindo Naratama Tbk 2 ALKA PT. Alakasa Industrindo Tbk 3 ALMI PT. Alumindo Light Metal Industry Tbk 4 AMFG PT. Asahimas Flat Glass Tbk 5 APLI PT. Asiaplast Industries Tbk 6 ARNA PT. Arwana Citramulia Tbk 7 BAJA PT. Saranacentrall Bajatama Tbk 8 BRNA PT. Berlina Tbk 9 BRPT PT. Barito Pasipic Tbk 10 BUDI PT. Budi Starch Sweetener Tbk 11 CPIN PT. Charoen Pokphand Indonesia Tbk 12 CTBN PT. Citra Tubindo Tbk 13 DPNS PT. Duta Pertiwi Nusantara Tbk 14 ETWA PT. Eterindo Wahanatama Tbk 15 FASW PT. Fajar Surya Wisesa Tbk 16 FPNI PT. Titan Kima Nusantara Tbk 17 GDST PT. Gunawan Dianjaya Steel Tbk 18 IGAR PT. Champion Pacifik Indonesia Tbk 19 INAI PT. Indal Aluminium Industry Tbk 20 INCI PT. Intanwijaya Internasional Tbk 21 INRU PT. Toba Plup Lestari Tbk 22 INTP PT. Indocement Tunggal Prakarsa Tbk 23 IPOL PT. Indopoly Swakarsa Industry Tbk 24 JPFA PT. Japfa Comfeed Indonesia Tbk 25 JPRS PT. Jaya Pari Steel Tbk 26 KBRI PT. Kertas Basuki Rachmat Indonesia Tbk 27 KDSI PT. Kedawung Setia Industrial Tbk 28 LION PT. Lion Metal Works Tbk 29 LMSH PT. Lionmesh Prima Tbk 30 MAIN PT. Malindo Feedmill Tbk 31 MLIA PT. Mulia Industrindo Tbk 32 NIKL PT. Latinusa Tbk 33 SIAP PT. Sekawan Intipratama Tbk 34 SIPD PT. Sierad Produce Tbk 35 SMCB PT. Holcim Indonesia Tbk 36 SMGR PT. Semen Indonesia (Persero) Tbk 37 SRSN PT. Sarasa Nugraha Tbk 38 TPIA PT. Chandra Asri Petro Chemical Tbk 39 TRST PT. Trias Sentosa Tbk 40 UNIC PT. Unggul Indah Cahaya Tbk

6 41 ADMG PT. Polychem Indonesia Tbk 42 ARGO PT. Pantes Tbk 43 ASII PT. Astra International Tbk 44 AUTO PT. Astra Otoparts Tbk 45 BRAM PT. Indo Kordsa Tbk 46 CNTX PT. Century Textile Industry Tbk 47 ERTX PT. Eratex Djaja Tbk 48 ESTI PT. Ever Shine Tex Tbk 49 GDYR PT. Goodyear Indonesia Tbk 50 IKBI PT. Sumi Indo Kabel Tbk 51 IMAS PT. Indomobil Sukses Internasional Tbk 52 INDR PT. Indo-Rama Synthetics Tbk 53 INDS PT. Indospring Tbk 54 KBLM PT. Kabelindo Murni Tbk 55 LPIN PT. Multiprima Sejahtera Tbk 56 MASA PT. Multistrada Arahsarana Tbk 57 PBRX PT. Pan Brothers Tbk 58 PTSN PT. Sat Nusapersada Tbk 59 SMSM PT. Selamat Sempurna Tbk 60 SSTM PT. Sunso Textile Manufacturer Tbk 61 STAR PT. Star Petrochem Tbk 62 TFCO PT. Tifico Fiber Indonesia tbk 63 UNTX PT. Unitex Tbk 64 VOKS PT. Voksel Electric Tbk 65 ADES PT. Akasha wira International Tbk 66 DLTA PT. Delta Djakarta Tbk 67 GGRM PT. Gudang Garam Tbk 68 INAF PT. Indofarma (persero) Tbk 69 KLBF PT. Kalbe Farma Tbk 70 ROTI PT. Nippon Indosari Corpindo Tbk 71 TSPC PT. Tempo Scan Pacifik Tbk 72 ULTJ PT. Ultrajaya Milk Industry & Trading Company Tbk 73 UNVR PT. Unilever Indonesia Tbk

7 Data Variabel Penelitian Lampiran 3 No Kode Perusahaan Kualitas Pelaporan Keuangan (Y) Jumlah anggota komite audit (X1) Frekuensi rapat komite audt (X2) Kualitas Audit (Z) 1 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

8 37 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

9 Lampiran 4 HASIL UJI STATISTIK DESKRIPTIF HASIL UJI NORMALITAS Lampiran 5

10 Normal P-Plot of Regression Standardied Residual HASIL UJI KOLMOGOROV-SMIRNOV Lampiran 6

11 HASIL UJI MULTIKOLONIERITAS Lampiran 7 Coefficientsa Unstandardized Coefficients Standardized Coefficients Collinearity Statistics Model B Std. Error Beta Tolerance VIF 1 (Constant) JUMLAH KEANGOTAAN KOMITE AUDIT FREKUENSI RAPAT KOMITE AUDIT b. Dependent Variable: KUALITAS PELAPORAN KEUANGAN HASIL UJI HETEROKEDASTISITAS Lampiran 8

12 HASIL UJI AUTOKORELASI Lampiran 9 Model Summary b Model R R Square Adjusted R Square Std. Error of the Estimate Durbin-Watson a a. Predictors: (Constant), FREKUENSI RAPAT KOMITE AUDIT, JUMLAH KEANGGOTAAN KOMITE AUDIT b. Dependent Variable: KUALITAS PELAPORAN KEUANGAN HASIL UJI HIPOTESIS Lampiran 10 Coefficients a Unstandardized Coefficients Standardized Coefficients Model B Std. Error Beta t Sig. 1 (Constant) JUMLAH KEANGGOTAAN KOMITE AUDIT FREKUENSI RAPAT KOMITE AUDIT a. Dependent Variable: KUALITAS PELAPORAN KEUANGAN

13 HASIL UJI KOEFISIEN DETERMINASI Lampiran 11 Model Summary b Model R R Square Adjusted R Square Std. Error of the Estimate a a. Predictors: (Constant), FREKUENSI RAPAT KOMITE AUDIT, JUMLAH KEANGGOTAAN KOMITE AUDIT b. Dependent Variable: KUALITAS PELAPORAN KEUANGAN Lampiran 12 UJI t MODERAT 1 UJI F MODERAT 1 Lampiran 13

14 HASIL UJI KOEFISIEN DTERMINASI MODERAT 1 Lampiran 14 Model Summary b Model R R Square Adjusted R Square Std. Error of the Estimate a a. Predictors: (Constant), MODERAT1, JUMLAH KEANGGOTAAN KOMITE AUDIT, KUALITAS AUDIT b. Dependent Variable: KUALITAS PELAPORAN KEUANGAN Lampiran 15 UJI t MODERAT 2 UJI F MODERAT 2 Lampiran 16

15 HASIL UJI KOEFISIEN DETERMINASI MODERAT 2 Lampiran 17 Model Summary b Model R R Square Adjusted R Square Std. Error of the Estimate a a. Predictors: (Constant), MODERAT2, FREKUENSI RAPAT KOMITE AUDIT, KUALITAS AUDIT b. Dependent Variable: KUALITAS PELAPORAN KEUANGAN