Lampiran 1 Populasi dan Sampel NAMA SAMPEL SAMPEL NO PERUSAHAAN 1 2 3 4 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 10 13 CPIN 11 14 CTBN 12 15 DAJK X X X 16 DPNS 13 17 EKAD X X X 18 ETWA 14 19 FASW 15 20 FPNI 16 21 GDST 17 22 IGAR 18 23 IKAI X X X 24 INAI 19 25 INCI 20 26 INKP X X 27 INRU 21 28 INTP 22 29 IPOL 23 30 ISSP X X X 31 JKSW X X X 32 JPPA 24 33 JPRS 25 34 KBRI 26 35 KDSI 27 36 LION 28 37 LMSH 29 38 MAIN 30
39 MLIA 31 40 NIKL 32 41 PICO X X X 42 SIAP 33 43 SIMA X X 44 SIPD 34 45 SMBR X X X 46 SMCB 35 47 SMGR 36 48 SOBI X X X 49 SPMA X X X 50 SRSN 37 51 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 38 58 TRST 39 59 UNIC 40 60 WTON X X X Miscellanous Industry 61 ADMG 41 62 ARGO 42 63 ASII 43 64 AUTO 44 65 BATA X X 66 BIMA X X X 67 BRAM 45 68 CNTX 46 69 ERTX 47 70 ESTI 48 71 GDYR 49 72 GJTL X X X 73 HDTX X X 74 IKBI 50 75 IMAS 51 76 INDR 52 77 INDS 53 78 JECC X X 79 KBLI X X X 80 KBLM 54 81 KRAH X X X
82 LPIN 55 83 MASA 56 84 MYTX X X 85 NIPS X X X 86 PBRX 57 87 POLY X X 88 PRAS X X X 89 PTSN 58 90 RICY X X X 91 SCCO X X X 92 SMSM 59 93 SRIL X X X 94 SSTM 60 95 STAR 61 96 TFCO 62 97 UNTX 63 98 VOKS 64 Consumer Goods 99 ADES 65 100 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 66 106 DVLA X X X 107 GGRM 67 108 HMSP X X X 109 ICBP X X 110 INAF 68 111 INDF X X X 112 KAEF X X 113 KLBF 69 114 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 70 124 SCPI X X
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 71 132 ULTJ 72 133 UNVR 73 134 WIIM X
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
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
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 89 3 4 0 2 ALKA 151 3 4 0 3 ALMI 151 3 4 0 4 AMFG 92 4 9 1 5 APLI 93 3 8 1 6 ARNA 92 4 8 1 7 BAJA 149 3 4 0 8 BRNA 153 3 4 1 9 BRPT 98 3 8 1 10 BUDI 181 3 6 0 11 CPIN 88 5 12 1 12 CTBN 155 3 4 0 13 DPNS 142 4 4 0 14 ETWA 123 3 4 0 15 FASW 88 4 9 1 16 EPNI 113 2 4 1 17 GDST 118 3 4 0 18 IGAR 110 4 4 0 19 INAI 118 4 4 0 20 INCI 182 4 4 0 21 INRU 115 3 4 0 22 INTP 86 3 6 1 23 IPOL 183 3 4 0 24 JPFA 121 6 4 0 25 JPRS 92 3 8 0 26 KBRI 94 3 8 0 27 KDSI 169 3 4 0 28 LION 116 4 2 0 29 LMSH 123 3 4 0 30 MAIN 118 4 4 0 31 MLIA 87 3 10 1 32 NIKL 108 4 9 1 33 SIAP 163 3 1 0 34 SIPD 92 3 6 0 35 SMCB 74 3 5 1 36 SMGR 93 5 8 1
37 SRSN 139 3 4 0 38 TPIA 163 3 4 1 39 TRST 77 3 6 1 40 UNIC 61 3 6 1 41 ADMG 146 3 4 1 42 ARGO 181 3 4 1 43 ASII 90 4 6 1 44 AUTO 179 3 4 1 45 BRAM 153 3 3 1 46 CNTX 103 3 4 1 47 ERTX 120 3 4 0 48 ESTI 181 3 4 1 49 GDYR 122 3 4 0 50 IKBI 180 3 4 1 51 IMAS 108 6 5 1 52 INDR 149 3 4 1 53 INDS 120 3 2 0 54 KBLM 120 3 4 0 55 LPIN 145 6 3 0 56 MASA 119 3 4 1 57 PBRX 88 3 9 0 58 PTSN 89 4 4 0 59 SMSM 170 3 4 0 60 SSTM 120 3 4 0 61 STAR 125 3 4 0 62 TFCO 150 3 4 1 63 UNTX 89 4 6 1 64 VOKS 99 3 5 0 65 ADES 151 4 4 0 66 TSPC 94 3 4 0 67 ULTJ 122 4 2 0 68 UNVR 117 3 4 1 69 DLTA 152 3 4 0 70 GGRM 112 3 5 1 71 INAF 142 3 4 0 72 KLBF 91 3 4 1 73 ROTI 108 3 4 1
Lampiran 4 HASIL UJI STATISTIK DESKRIPTIF HASIL UJI NORMALITAS Lampiran 5
Normal P-Plot of Regression Standardied Residual HASIL UJI KOLMOGOROV-SMIRNOV Lampiran 6
HASIL UJI MULTIKOLONIERITAS Lampiran 7 Coefficientsa Unstandardized Coefficients Standardized Coefficients Collinearity Statistics Model B Std. Error Beta Tolerance VIF 1 (Constant) 170.606 15.595 JUMLAH KEANGOTAAN KOMITE AUDIT -2.333 4.306 -.056..970 1.031 FREKUENSI RAPAT KOMITE AUDIT -8.082 1.611 -.517.970 1.031 b. Dependent Variable: KUALITAS PELAPORAN KEUANGAN HASIL UJI HETEROKEDASTISITAS Lampiran 8
HASIL UJI AUTOKORELASI Lampiran 9 Model Summary b Model R R Square Adjusted R Square Std. Error of the Estimate Durbin-Watson 1.529 a.280.259 27.16193 2.124 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) 170.606 15.595 10.940.000 JUMLAH KEANGGOTAAN KOMITE AUDIT FREKUENSI RAPAT KOMITE AUDIT -2.333 4.306 -.056 -.542.590-8.082 1.611 -.517-5.018.000 a. Dependent Variable: KUALITAS PELAPORAN KEUANGAN
HASIL UJI KOEFISIEN DETERMINASI Lampiran 11 Model Summary b Model R R Square Adjusted R Square Std. Error of the Estimate 1.529 a.280.259 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 UJI F MODERAT 1 Lampiran 13
HASIL UJI KOEFISIEN DTERMINASI MODERAT 1 Lampiran 14 Model Summary b Model R R Square Adjusted R Square Std. Error of the Estimate 1.305 a.093.054 30.70261 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
HASIL UJI KOEFISIEN DETERMINASI MODERAT 2 Lampiran 17 Model Summary b Model R R Square Adjusted R Square Std. Error of the Estimate 1.532 a.283.251 27.30969 a. Predictors: (Constant), MODERAT2, FREKUENSI RAPAT KOMITE AUDIT, KUALITAS AUDIT b. Dependent Variable: KUALITAS PELAPORAN KEUANGAN