DAFTAR PUSTAKA. Rochaety, Ety, Ratih, dan Abdul Madjid Latief, 2007, Metodelogi Penelitian Bisnis, Edisi I, Mitra Wacana Media, Jakarta.

Transkripsi

1 DAFTAR PUSTAKA Alivin A. Arens dkk, 2010, Auditing and Assurance-An Integral Approuch, Auditing dan Pelayanan Verifikasi-Pendekatan Terpadu, Terjemah Tim Dejacarta, Edisi Kesembilan, Jilid 1, Penerbit PT. Indeks, Jakarta. Arikunto, Suharsimi, Metodologi Penelitian, Penerbit PT. Rineka Cipta, Jakarta. Fakultas Ekonomi Universitas Medan Area, 2011, Pedoman Penulisan Skripsi. Ghozali, Imam, 2007, Aplikasi Analisis Multivariate Dengan Program SPSS. BP- Universitas Diponogoro, Semarang. Ikatan Akuntansi Indonesia, 2011, Standar Profesi Akuntan Publik, Salemba Empat, Jakarta Mahmud M dan Abdul Halim, 2009, Analisis Laporan Keuangan, Edisi Keempat, UPP STIM YKPN, Yogyakarta. Mulyadi, 2011, Auditing, Penerbit Salemba Empat, Yogyakarta. Rochaety, Ety, Ratih, dan Abdul Madjid Latief, 2007, Metodelogi Penelitian Bisnis, Edisi I, Mitra Wacana Media, Jakarta. Sugiyono, 2008, Metode Penelitian Bisnis, Penerbit Alfabeta, Bandung Jurnal Akuntansi, Ida Ayu dan Lely Aryani, 2014, Pengaruh Karakteristik Auditee Terhadap Pergantian AuditorPada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia (BEI) Jurnal Akuntansi, Ratna dan Sari, 2014, Pengaruh Faktor Keuangan dan Karakteristik auditor Terhadap Kualifikasi Opini Kelangsungan Usaha pada perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) Jurnal Akuntansi dan Keuangan, Komalasari, Agrianti, 2008, Analisis Pengaruh Kualitas Auditor dan Proxy Going Concern Terhadap Opini Auditor, Vol.9, No. 2: Skripsi Akuntansi dan Keuangan, Haryanto, Dwi Kurniawan, 2011, Karateristik Auditee Dan Perusahaan Audit Sebagai Penentu Opini Audit Qualified Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia (BEI).

2 Skripsi Akuntansi, Nurliana Safitri, 2008, Pengaruh Karakteristik Perusahaan Terhadap Tingkat Disclosure Laporan Tahunan Pada Sektor Property dan Real Estate di Bursa Efek Indonesia (BEI) Priode , Fakultas Ekonomi, Univeristas Gunadarma. yahoo.finance.co.id

3 Lampiran 1 Proses PemilihanSampel Data NAMA KRITERIA NO PERUSAHAAN SAMPEL 1 AKKU X X 2 ALDO X X 3 ALKA X X 4 ALMI 1 5 AMFG 2 6 APLI 3 7 ARNA 4 8 BAJA X X 9 BRNA 5 10 BRPT X X 11 BTON X X 12 BUDI 6 13 CPIN 7 14 CTBN 8 15 DAJK X X X 16 DPNS 9 17 EKAD X X X 18 ETWA FASW X X 20 FPNI X X 21 GDST 11 NAMA KRITERIA NO PERUSAHAAN SAMPEL 22 IGAR 12

4 23 IKAI X X 24 INAI INCI INKP INRU X X 28 INTP IPOL ISSP X X 31 JKSW X X X 32 JPPA JPRS KBRI X X 35 KDSI LION LMSH MAIN MLIA X X 40 NIKL X X 41 PICO SIAP X X 43 SIMA X X 44 SIPD 25 NAMA KRITERIA NO PERUSAHAAN SAMPEL 45 SMBR X X X 46 SMCB SMGR SOBI X X X 49 SPMA X X X

5 50 SRSN SULI X X 52 TALF X X 53 TBMS X X 54 TIRT X X 55 TKIM TOTO TPIA X X 58 TRST UNIC WTON X X X 61 ADMG X X 62 ARGO X X X 63 ASII X X 64 AUTO X X 65 BATA BIMA X X 67 BRAM 34 NAMA KRITERIA NO PERUSAHAAN SAMPEL 68 CNTX X X 69 ERTX ESTI X X X 71 GDYR GJTL X X X 73 HDTX X X 74 IKBI IMAS INDR 39

6 77 INDS JECC KBLI KBLM KRAH X X 82 LPIN MASA MYTX X X 84 NIPS PBRX POLY X X 87 PRAS PTSN RICY X X X NAMA KRITERIA NO PERUSAHAAN SAMPEL 90 RICY X X X 91 SCCO SMSM SRIL X X X 94 SSTM X X 95 STAR TFCO X X 97 UNTX X X 98 VOKS ADES AISA X X X 101 ALTO X X X 102 CEKA X X X

7 103 CINT X X X 104 DAVO X X X 105 DLTA X X 106 DVLA X X X 107 GGRM X 108 HMSP X X 109 ICBP X X 110 INAF X X X 111 INDF X X 112 KAEF X X 113 KLBF X X X NAMA KRITERIA NO PERUSAHAAN SAMPEL 114 LMPI X X 115 MBTO X X 116 MERK X X 117 MLBI X X X 118 MRAT X 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 X 125 SIDO X X X 126 SKBM SKLT X X X 128 SQBB STTP X X X

8 130 TCID X X X 131 TSPC X X 132 ULTJ UNVR X X 134 WIIM X X LAMPIRAN 2 DATA VARIABEL PENELITIAN KODE PERUSAHAAN NO OPM (X1) NPM (X2) RS (X3) CR (X4) OPM (X1) NPM (X2) RS (X3) CR (X4) 1 ADES ALMI AMFG APLI ARNA BATA BRAM BRNA BUDI CPIN CTBN DPNS

9 13 ERTX ETWA GDST GDYR IGAR IKBI IMAS INAI INCI INDF INDS INKP INTP IPOL JECC JPFA JPRS KBLI KBLM KDSI LION LMSH LPIN MAIN

10 37 MASA NIPS PBRX PICO PRAS PTSN SCCO SIPD SMCB SMGR SMSM SRSN STAR TKIM TOTO TRST UNIC ROTI SKBM SQQB ULTJ VOKS

11 NO KODE PERUSAHAAN VARIABEL BIAYA AUDIT (X5) 2012 (DalamJutaan Rupiah) 2013 (DalamJutaan Rupiah) LN Total Aset ADES , ALMI ,45 14,83 3 AMFG ,95 15,08 4 APLI ,72 12,62 5 ARNA ,75 13,94 6 BATA ,26 12,98 7 BRAM ,35 12,38 8 BRANA ,55 13,93 9 BUDI ,65 14,68 10 CPIN ,33 16,57 11 CTBN ,5 12,52 12 DPNS ,13 12,45 13 ERTX ,62 17,63 14 ETWA ,78 14,07 15 GDST ,97 13,99 16 GDYR ,73 11,62 17 IGAR ,66 12,65 18 IKBI ,07 18,19 19 IMAS ,68 16,92 20 INAI ,32 13,55 21 INCI ,4 11,82 22 INDR ,44 13,51 23 INDS ,33 14,6 24 INKP ,71 15,73 25 INTP ,94 17,1 26 IPOL ,55 12,53 27 JECC ,47 14,03

12 28 JPFA ,21 16,52 29 JPRS ,9 12,84 30 KBLI ,97 14,11 31 KBLM ,49 13,39 32 KDSI ,25 13,65 33 LION ,98 13,12 34 LMSH ,86 11,76 35 LPIN ,06 12,19 36 MAIN ,4 14,61 37 MASA ,35 13,34 38 NIPS ,17 13,59 39 PBRX ,25 12,36 40 PICO ,3 13,34 41 PRAS ,27 13,59 42 PTSN ,34 18,18 43 SCCO ,38 14,21 44 SIPD ,01 14,96 45 SMCB ,31 16,52 46 SMGR ,1 17,24 47 SMSM ,35 14,26 48 SRSN ,9 12,95 49 STAR ,53 13,53 50 TKIM ,8 14,77 51 TOTO ,24 14,37 52 TRST ,6 53 UNIC ,42 12,5 54 ROTI ,42 55 SKBM ,57 13,12 56 SQQB ,89 12,95 57 ULTJ ,7 14,85 58 VOKS ,35 14,49

13 NO VARIABEL REPUTASI AUDIT KODE PERUSAHAAN REPUTASI AUDIT ADES ALMI AMFG APLI ARNA BATA BRAM BRANA BUDI CPIN CTBN DPNS ERTX ETWA GDST GDYR IGAR IKBI IMAS INAI INCI INDR INDS INKP INTP IPOL JECC JPFA JPRS KBLI 1 1

14 31 KBLM KDSI LION LMSH LPIN MAIN MASA NIPS PBRX PICO PRAS PTSN SCCO SIPD SMCB SMGR SMSM SRSN STAR TKIM TOTO TRST UNIC ROTI SKBM SQQB ULTJ VOKS 0 0

15 Lampiran 3 : Case Summaries Case Processing Summary UnweightedCases a N Percent Selected Cases Included in Analysis Missing Cases 0.0 Total Unselected Cases 0.0 Total a. If weight is in effect, see classification table for the total number of cases. CasewiseList b

16 Observed Temporary Variable Selected Opini_Audit_ Predicted Case Status a Qualified Predicted Group Resid ZResid 19 S 0** S 0** S 0** S 0** S 0** S 0** S 0** a. S = Selected, U = Unselected cases, and ** = Misclassified cases. b. Cases with studentized residuals greater than are listed. Step number: 1 Observed Groups and Predicted Probabilities

17 1 1 F 1 1 R E 1 11 Q U E N C Y Predicted Prob: Group: Predicted Probability is of Membership for Opini Audit Qualified The Cut Value is.50 Symbols: 0 - Opini Audit non Qualified

18 1 - Opini Audit Qualified Descriptive Statistics Each Symbol Represents 1 Case.

19 Std. N Minimum Maximum Mean Deviation Opini_Audit_Qualifi ed OPM_TA Profit_Margin Rata2_Umur_Piutan g Rasio_Lancar Biaya_Audit E E7 Reputasi_Audit Valid N (listwise) 116 Lampiran4 :StatistikDeskreptif

20 Lampiran 5 RegresiLogistik Classification Table a,b Predicted Observed Percentage Correct Step 0 Opini_Audit_Qualifi ed Opini Audit non Qualified.0 Opini Audit Qualified Overall Percentage 88.8 a. Constant is included in the model. b. The cut value is.500 Variables in the Equation B S.E. Wald df Sig. Exp(B)

21 Variables in the Equation B S.E. Wald df Sig. Exp(B) Step 0 Constant Variables not in the Equation a Score df Sig. Step 0 Variables Opm_Ta Profit_Margin Rata2Umur_Piutan g Rasio_Lancar Biaya_Audit Reputasi_Audit a. Residual Chi-Squares are not computed because of redundancies. Variables in the Equation

22 B S.E. Wald df Sig. Exp(B) Step 1 a Opm_Ta Profit_Margin Rata2Umur_Piutan g Rasio_Lancar Biaya_Audit Reputasi_Audit Constant a. Variable(s) entered on step 1: Opm_Ta, Profit_Margin, Rata2Umur_Piutang, Rasio_Lancar, Biaya_Audit, Reputasi_Audit. Correlation Matrix Constan t Opm_Ta Profit _Marg in Rata2Um ur_piutan g Rasio_ Lancar Biaya Audit Reputa si_aud it Step 1 Constant Opm_Ta Profit_Margin

23 Rata2Umur_Piut ang Rasio_Lancar Biaya_Audit Reputasi_Audit Hosmer and Lemeshow Test Step Chi-square Df Sig Contingency Table for Hosmer and Lemeshow Test Opini_Audit_Qualified = Opini Audit non Qualified Opini_Audit_Qualified = Opini Audit Qualified Observed Expected Observed Expected Total Step

24 Classification Table a Predicted Observed Percentage Correct Step 1 Opini_Audit_Qualifi ed Opini Audit non Qualified 7.7 Opini Audit Qualified Overall Percentage 89.7

25 Classification Table a Predicted Observed Percentage Correct Step 1 Opini_Audit_Qualifi ed Opini Audit non Qualified 7.7 Opini Audit Qualified Overall Percentage 89.7 a. The cut value is.500 Variables in the Equation B S.E. Wald df Sig. Exp(B) Step 1 a Opm_Ta Profit_Margin Rata2Umur_Piut ang Rasio_Lancar Biaya_Audit

26 Reputasi_Audit Constant a. Variable(s) entered on step 1: Opm_Ta, Profit_Margin, Rata2Umur_Piutang, Rasio_Lancar, Biaya_Audit, Reputasi_Audit. Dependent Variable Encoding Original Value Opini Audit non Qualified Internal Value 0 Opini Audit Qualified 1 Block 0: Beginning Block Iteration History a,b,c Coefficients Iteration -2 Log likelihood Constant Step

27 a. Constant is included in the model. b. Initial -2 Log Likelihood: c. Estimation terminated at iteration number 5 because parameter estimates changed by less than.001. Block 1: Method = Enter Iteration History a,b,c,d Coefficients Iteration -2 Log likelihood Constant Opm_Ta Profit_ Margin Rata2Umur_ Piutang Rasio Lancar Step

28 a. Method: Enter b. Constant is included in the model. c. Initial -2 Log Likelihood: d. Estimation terminated at iteration number 7 because parameter estimates changed by less than.001. Omnibus Tests of Model Coefficients Chi-square df Sig. Step 1 Step Block Model Model Summary Step -2 Log likelihood Cox & Snell R Square Nagelkerke R Square a a. Estimation terminated at iteration number 7 because parameter estimates changed by less than.001.