LAMPIRAN 1 - Daftar Populasi dan Sampel. No Nama Perusahaan Kode Kriteria Penentuan Sampel

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1 LAMPIRAN 1 - Daftar Populasi dan No Nama Perusahaan Kode Kriteria Penentuan Industri Semen 1 Indocement Tunggal INTP 1 Prakasa 2 Holcim Indonesia SMCB 2 3 Semen Gresik SMGR X - Industri Keramik 4 Asahimas Flat Glass AMFG 3 5 Arwana Citra Mulia ARNA 4 6 Inti Keramik Alam Asri IKAI X - Industri 7 Keramika Indonesia KIAS X - Assosiasi 8 Mulia Industrindo MLIA X - 9 Surya Toto Indonesia TOTO 5 Industri Logam 10 Alaska Industrindo ALKA X 11 Alumindo Light Metal ALMI 6 Industry 12 Saranacentral Bajatama BAJA X 13 Beton Jaya Manunggal BTON 7 14 Citra Turbindo CTBN X 15 Gunawan Dianjaya Steel GDST X 16 Indal Aluminium Industry INAI 8 17 Itamaraya ITMA X 18 Jakarta Kyoei Steel Work JKSW X Ltd 19 Jaya Pari Steel JPRS X 20 Krakatau Steel KRAS X 21 Lion Metal Works LION 9 22 Lionmesh Prima LMSH Hanson Internasional MYRX X 24 Pelat Itmah Nusantara NIKL X 25 Pelangi Indah Canindo PICO X 26 Tembaga Mulia Semanan TBMS X 87

2 No Nama Perusahaan Kode Kriteria Penentuan Industri Kimia 27 Barito Pacifik tbk BRPT X 28 Budi Acid Jaya BUDI Duta Pertiwi Nusantara DPNS Ekadharma Internasional EKAD Eterindo Wahanatama ETWA X 32 Intan Wijaya International INCI Sorini Agro Asia SOBI X Corporindo 34 Indo Acitama SRSN Chandra Asri TPIA X Petrochemical 36 Unggul Indah Cahaya UNIC X Industri Plastik 37 Alam Karya Unggul AKKU X 38 Argha Karya Prima AKPI 16 Industry 39 Asiaplast Industries APLI Berlina BRNA X 41 Titan Kimia FPNI X 42 Champion Pasific IGAR X Indonesia 43 Indopoly Swakarsa IPOL X Industry 44 Sekawan Intipratama SIAP X 45 Siwani Makmur SIMA X 46 Trias Sentosa TRST 18 Industri Pakan Ternak 47 Charoen Pokphand CPIN 19 Indonesia 48 Japfa Comfeed Indonesia JPFA Malindo Feedmill MAIN X 50 Siearad Produce SIPD X Industri Kayu 51 Sumalindo Lestari Jaya SUCI X 52 Tirta Mahakam Resources TIRT X Industri Pulp 53 Alkindo Naratama ALDO X 88

3 No Nama Perusahaan Kode Kriteria Penentuan 54 Fajar Surya Wisesa FASW X 55 Indah Kiat Pulp & Paper INKP X 56 Toba Pulp Lestari INRU X 57 Kertas Basuki Rachmat KBRI X Indonesia 58 Surabaya Agung Industri SAIP X Pulp 59 Suparma SPMA X 60 Pabrik Kertas Tjiwi Kimia TKIM X Industri Otomotif 61 Astra International ASII Astra Auto Part AUTO Indo Kordsa BRAM X 64 Goodyear Indonesia GJTL Gajah Tunggal IMAS X 66 Indomobil Sukses INDS X International 67 Indospring LPIN X 68 Multi Prima Sejahtera MASA X 69 Nippres tbk NIPS X 70 Prima Alloy Steel PRAS X Universal 71 Selamat Sempurna SMSM X Industri Plastik 72 Polychem Indonesia tbk ADMG X 73 Argo Pantes ARGO X 74 Centex CNTX X 75 Eratex Djaya ERTX X 76 Ever Shine Textile ESTI X Industry 77 Pan Asia Indosyntec HDTX X 78 Indo Rama Synthetic INDR X 79 Karwell Indonesia KARW X 80 Apac Citra Centertex MYTX X 81 Pan Brothers PBRX X 82 Asia Pacific Fibers POLY X 83 Ricky Putra Globalindo RICY X 84 Sunson Textile Manufacturer SMSM X 89

4 No Nama Perusahaan Kode Kriteria Penentuan 85 Trisula Internasional TRIS X 86 Nusantara Inti Corpora UNIT X Industri Alas Kaki 87 Sepatu Bata BATA X 88 Primarindo Asia Infrastructure BIMA X Industri Kabel 89 Supreme Cable SCCO X Manufacturing 90 Kmi Wire And Cable KBLI Sumi Indo Kabel IKBI X 92 Jembo Cable Company JECC Kabelindo Murni KBLM X 94 Voksel Electric VOKS X 95 Akasha Wira International ADES X 96 Tiga Pilar Sejahtera Food AISA X 97 Tri Banyan Tirta ALTO X 98 Cahaya Kalbar CEKA Davomas Abadi DLTA Indofood Sukses Makmur INDF Multi Bintang Indonesia MLBI X 102 Mayora Indah MYOR Prashida Aneka Niaga PSDN X 104 Nippon Indosari ROTI 30 Corporindo 105 Sekar Bumi SKBM X 106 Sekar Laut SKLT Siantar Top STTP Ultrajaya Milk Industry And Trading ULTJ X Industri Rokok 109 Gudang Garam GGRM Hanjaya Mandala HMSP X - Sampoerna 111 Bentoel International Investama RMBA X 90

5 No Nama Perusahaan Kode Kriteria Penentuan 112 Wismilak Inti Makmur WILM X Industri Farmasi 113 Darya Varia Laboratoria DVLA X 114 Indofarma tbk INAF X 115 Kimia Farma KAEF Kalbe Farma MERK Pyridam Farma PYFA 36 Industri Kosmetik 118 Martina Berto MBTO Mustika Ratu MRAT X 120 Mandom Indonesia tbk TCID X 121 Unilever Indonesia tbk UNVR 38 Industri Peralatan Rumah Tangga 122 Kedawung Setia industrial KDSI X tbk 123 Kedaung Indag Can TBk KICI Langgeng Makmur Indsutry LMPI X 91

6 LAMPIRAN 2 OUTPUT SPSS TABEL KOEFISIEN VARIABEL SPESIALISASI (X) DALAM MODEL REGRESI 1 Coefficients a Model Unstandardized Coefficients Standardized Coefficients B Std. Error Beta t Sig. 1 (Constant) Spesialisasi a. Dependent Variable: DAitTotalAkrualY TABEL KOEFISIEN VARIABEL AUDIT TENURE (Z) DALAM MODEL REGRESI 1 Coefficients a Model Unstandardized Coefficients Standardized Coefficients B Std. Error Beta t Sig. 1 (Constant) Tenure a. Dependent Variable: DAitTotalAkrualY TABEL KOEFISIEN VARIABEL INTERAKSI VARIABEL X DAN Z DALAM MODEL REGRESI 2 Coefficients a Model Unstandardized Coefficients Standardized Coefficients B Std. Error Beta t Sig. 1 (Constant) SpesialisasiTenure a. Dependent Variable: DAitTotalAkrualY 92

7 TABEL KOEFISIEN VARIABEL MODERASI Coefficients a Model Unstandardized Coefficients Standardized Coefficients B Std. Error Beta t Sig. 1 (Constant) ABSRES_ a. Dependent Variable: Manajemen Laba SCATTERPLOT UJI PARK 93

8 Tabulasi Tenure Audit Penelitian Perusahaan AKPI ALMI AMFG APLI ARNA BTON BUDI CPIN DPNS EKAD INAI INCI INTP JPFA LION LMSH SMCB SRSN TOTO TRST ASII AUTO GJTL JECC KBLI CEKA DLTA GGRM INDF KAEF KICI MBTO MERK MYOR PYFA ROTI SKLT STTP TCID