LAMPIRAN 1. Daftar Perusahaan yang Memiliki Persentase Tertinggi Angggota Komite. Audit yang Berpendidikan dan Ahli di Bidang Akuntansi dan/atau

LAMPIRAN 70

71 LAMPIRAN 1 Daftar Perusahaan yang Memiliki Persentase Tertinggi Angggota Komite Audit yang Berpendidikan dan Ahli di Bidang Akuntansi dan/atau Keuangan No Nama Perusahaan Tahun 1 Indocement Tunggal Prakarsa Tbk 2010, 2011, 2012 2 Arwana Citramulia Tbk 2010, 2011, 2012 3 Mulia Industrindo tahun 2012 2012 4 Alakasa Industrindo Tbk. 2010, 2011, 2012 5 Betonjaya Manunggal Tbk. 2010, 2011, 2012 6 Jaya Pari Steel Tbk. 2010, 2011, 2012 7 Lion Metal Works Tbk. 2010, 2011, 2012 8 Budi Acid Jaya Tbk. 2011, 2012 9 Duta Pertiwi Nusantara Tbk. 2012 10 Ekadharma International Tbk. 2010, 2011, 2012 11 Indo Acidatama Tbk. 2010 12 Berlina Tbk. 2011, 2012 13 Trias Sentosa Tbk. 2010, 2011, 2012 14 Gajah Tunggal Tbk. 2010, 2011, 2012 15 Indomobil Sukses Internasional Tbk. 2010, 2011, 2012 16 Eratex Djaja Tbk. 2010, 2011, 2012 17 Pan Brothers Tbk. 2011, 2012 18 Sepatu Bata Tbk. 2012 19 KMI Wire and Cable Tbk 2010, 2011, 2012 20 Voksel Electric Tbk. 2010, 2011, 2012 21 Bentoel Internasional Investama Tbk. 2010, 2011, 2012 22 Pyridam Farma Tbk. 2010, 2011, 2012 23 Unilever Indonesia Tbk. 2010, 2011, 2012 24 Kedaung Indah Can Tbk. 2010, 2011, 2012 25 Kedawung Setia Industrial Tbk. 2010, 2011, 2012 26 Langgeng Makmur Industri Tbk. 2010, 2011, 2012

72 Daftar Perusahaan yang Memiliki Persentase Terendah Angggota Komite Audit yang Berpendidikan dan Ahli di Bidang Akuntansi dan/atau Keuangan No Nama Perusahaan Tahun 1 Keramika Indonesia Assosiasi Tbk. 2010 2 Sierad Produce Tbk. 2010, 2011, 2012 3 Apac Citra Centertex Tbk. 2010, 2011, 2012 4 Nusantara Inti Corpora Tbk. 2010 5 Sepatu Bata Tbk. 2010 6 Kabelindo Murni Tbk. 2011

73 LAMPIRAN 2 Input Data SPSS a. Variabel Integritas Laporan Keuangan No Nama Perusahaan 2010 2011 2012 1 Holcim Indonesia Tbk. -0.06723-0.147-0.08158 2 Indocement Tunggal Prakarsa Tbk. -0.04122-0.05048-0.08985 3 Semen Indonesia (Persero) Tbk -0.0085-0.04959-0.06854 4 Arwana Citramulia Tbk. -0.09705-0.1124-0.15016 5 Asahimas Flat Glass Tbk. -0.12193-0.05634-0.08341 6 Keramika Indonesia Assosiasi Tbk. -0.03627-0.03745-0.07048 7 Mulia Industrindo Tbk. -0.09648-0.08254-0.14552 8 Surya Toto Indonesia Tbk. -0.0129-0.05074-0.00944 9 Alakasa Industrindo Tbk. 0.01125 0.04904-0.00262 10 Alumindo Light Metal Industry Tbk. -0.04121-0.1294-0.03613 11 Betonjaya Manunggal Tbk. -0.12359-0.13054-0.01865 12 Indal Aluminium Industry Tbk. -0.15595 0.00102-0.16497 13 Jaya Pari Steel Tbk. -0.05384-0.00233-0.00496 14 Krakatau Steel (Persero) Tbk. -0.00964 0.02457-0.00391 15 Lion Metal Works Tbk. 0.00754 0.02403 0.03951 16 Pelangi Indah Canindo Tbk. -0.05121-0.02893-0.05002 17 Budi Acid Jaya Tbk. -0.09102-0.05183-0.04611 18 Duta Pertiwi Nusantara Tbk. -0.01636-0.05106 0.06806 19 Ekadharma International Tbk. 0.02927 0.02586 0.00048 20 Eterindo Wahanatama Tbk. -0.16472-0.01056-0.03346 21 Indo Acidatama Tbk. -0.02375-0.04247-0.0017 22 Berlina Tbk. -0.08735-0.14249-0.14402 23 Champion Pacific Indonesia Tbk. -0.13075 0.0559 0.00669 24 Trias Sentosa Tbk. -0.04645-0.08481-0.06315 25 Yanaprima Hastapersada -0.0329-0.02938-0.08386 26 Charoen Pokphand Indonesia Tbk. -0.03556 0.12064 0.07992 27 JAPFA Comfeed Indonesia Tbk. -0.02172 0.04235 0.0564 28 Sierad Produce Tbk. -0.00434-0.02527-0.08431 29 Tirta Mahakam Resources Tbk. -0.06985-0.11652-0.00592 30 Surabaya Agung Industri Pulp & Kertas Tbk. -0.01892 0.05531 0.02625 31 Astra International Tbk. 0.06661 0.04665 0.05267

32 Astra Otoparts Tbk. 0.10132 0.09592 0.0535 33 Gajah Tunggal Tbk. -0.04774-0.00179-0.08747 34 Indomobil Sukses Internasional Tbk. -0.07032-0.03412-0.21915 35 Indospring Tbk. 0.03029 0.06197-0.01961 36 Multi Prima Sejahtera Tbk. -0.0287 0.04152 0.05821 37 Nipress Tbk. -0.0474 0.12231-0.00128 38 Prima Alloy Steel Universal Tbk. -0.21728-0.04214-0.10044 39 Selamat Sempurna Tbk. -0.0523-0.08269-0.0919 40 Apac Citra Centertex Tbk. 0.01724-0.0178-0.03773 41 Argo Pantes Tbk. 0.02409-0.01648 0.01624 42 Eratex Djaja Tbk. -0.06601 0.1113-0.00708 43 Nusantara Inti Corpora Tbk. -0.0819-0.12196-0.07944 44 Pan Brothers Tbk. -0.00017-0.00735 0.00114 45 Ricky Putra Globalindo Tbk. -0.05658-0.03068-0.06743 46 Sunson Textile Manufacturer Tbk. -0.04784-0.06267-0.10034 47 Primarindo Asia Infrastructure Tbk. 0.01596-0.06105-0.1547 48 Sepatu Bata Tbk. -0.12106-0.06533 0.00365 49 Jembo Cable Company Tbk. -0.03074 0.00673 0.02167 50 Kabelindo Murni Tbk. -0.01896-0.06719-0.11732 51 KMI Wire and Cable Tbk. -0.04163-0.03554 0.1013 52 Voksel Electric Tbk. -0.0902-0.03422 0.00603 53 Akasha Wira International Tbk. -0.0402-0.14152-0.06563 54 Delta Djakarta Tbk. 0.1279-0.06828-0.07451 55 Indofood CBP Sukses Makmur Tbk. -0.04069 0.11729-0.0671 56 Indofood Sukses Makmur Tbk. -0.07275-0.01981-0.07034 57 Nippon Indosari Corpindo Tbk. -0.04032-0.06579-0.09603 58 Sekar Laut Tbk. -0.05686-0.09975-0.08482 59 Tiga Pilar Sejahtera Food Tbk. -0.01126 0.01954 0.02073 60 Ultrajaya Milk Industry & Trading Co. Tbk. -0.10703-0.15175-0.11772 61 Bentoel Internasional Investama Tbk. -0.07517 0.0062-0.02511 62 Gudang Garam Tbk. 0.01457 0.10751-0.02448 63 HM Sampoerna Tbk. -0.05211-0.16178 0.24469 64 Darya-Varia Laboratoria Tbk. -0.04365 0.02435 0.00063 65 Kalbe Farma Tbk. -0.013-0.01795 0.02179 66 Kimia Farma (Persero) Tbk. -0.01435 0.03369-0.04457 67 Merck Tbk. -0.09757 0.12069 0.01618 68 Pyridam Farma Tbk. -0.0928-0.02143-0.01138 69 Tempo Scan Pacific Tbk. -0.03796-0.02397-0.02514 74

70 Mandom Indonesia Tbk. -0.07514 0.0049-0.14502 71 Martina Berto Tbk. 0.02549 0.02421 0.03403 72 Unilever Indonesia Tbk. -0.03993-0.15173-0.06203 73 Kedaung Indah Can Tbk. -0.05608-0.04436 0.01126 74 Kedawung Setia Industrial Tbk. -0.03742-0.0672-0.04594 75 Langgeng Makmur Industri Tbk. -0.05223-0.0275-0.04767 75

76 b. Variabel Kepemilikan Institusional No Nama Perusahaan 2010 2011 2012 (%) (%) (%) 1 Holcim Indonesia Tbk. 80.65 80.65 80.65 2 Indocement Tunggal Prakarsa Tbk. 64.03 64.03 64.03 3 Semen Indonesia (Persero) Tbk 51.01 51.01 51.01 4 Arwana Citramulia Tbk. 74.27 69.27 64.1 5 Asahimas Flat Glass Tbk. 84.66 84.66 84.7 6 Keramika Indonesia Assosiasi Tbk. 96.89 96.93 98.24 7 Mulia Industrindo Tbk. 67.25 67.25 67.25 8 Surya Toto Indonesia Tbk. 94.8 94.97 96.2 9 Alakasa Industrindo Tbk. 94.92 94.92 94.92 10 Alumindo Light Metal Industry Tbk. 83.83 83.83 83.83 11 Betonjaya Manunggal Tbk. 79.87 81.54 81.83 12 Indal Aluminium Industry Tbk. 65.86 65.86 65.86 13 Jaya Pari Steel Tbk. 68.42 68.42 68.42 14 Krakatau Steel (Persero) Tbk. 80 80 80 15 Lion Metal Works Tbk. 57.7 57.7 57.7 16 Pelangi Indah Canindo Tbk. 94.01 94.01 94.01 17 Budi Acid Jaya Tbk. 51.2 51.04 52.68 18 Duta Pertiwi Nusantara Tbk. 68.5 67.03 66.66 19 Ekadharma International Tbk. 75.45 75.45 75.45 20 Eterindo Wahanatama Tbk. 48.15 48.15 48.15 21 Indo Acidatama Tbk. 85.32 85.32 77.99 22 Berlina Tbk. 51.42 51.42 60.73 23 Champion Pacific Indonesia Tbk. 84.82 84.82 84.82 24 Trias Sentosa Tbk. 59.46 59.46 60.36 25 Yanaprima Hastapersada 89.47 89.47 89.47 26 Charoen Pokphand Indonesia Tbk. 55.53 55.53 55.33 27 JAPFA Comfeed Indonesia Tbk. 58.32 58.32 57.51 28 Sierad Produce Tbk. 41.44 41.44 41.44 29 Tirta Mahakam Resources Tbk. 79.33 79.33 79.33 30 Surabaya Agung Industri Pulp & Kertas Tbk. 88.79 92.02 92.02 31 Astra International Tbk. 50.11 50.11 50.11 32 Astra Otoparts Tbk. 95.65 95.65 95.65 33 Gajah Tunggal Tbk. 58.89 59.81 59.81

34 Indomobil Sukses Internasional Tbk. 93.37 70.4 70.4 35 Indospring Tbk. 87.46 88.1 88.11 36 Multi Prima Sejahtera Tbk. 29.71 39.45 39.45 37 Nipress Tbk. 37.11 37.11 37.11 38 Prima Alloy Steel Universal Tbk. 45.24 45.76 45.24 39 Selamat Sempurna Tbk. 58.13 58.13 58.13 40 Apac Citra Centertex Tbk. 79.72 79.72 79.72 41 Argo Pantes Tbk. 44.56 44.56 44.59 42 Eratex Djaja Tbk. 60.69 76.35 85.55 43 Nusantara Inti Corpora Tbk. 38 54.79 54.79 44 Pan Brothers Tbk. 60.63 54.11 53 45 Ricky Putra Globalindo Tbk. 48.04 48.04 48.04 46 Sunson Textile Manufacturer Tbk. 89.46 89 92 47 Primarindo Asia Infrastructure Tbk. 88.96 88.96 88.96 48 Sepatu Bata Tbk. 84 87.7 87.7 49 Jembo Cable Company Tbk. 90.15 90.15 90.15 50 Kabelindo Murni Tbk. 75.59 74.72 74.72 51 KMI Wire and Cable Tbk. 71.72 71.72 73.72 52 Voksel Electric Tbk. 70.6 48.65 48.65 53 Akasha Wira International Tbk. 93.85 93.85 91.94 54 Delta Djakarta Tbk. 84.6 84.6 81.67 55 Indofood CBP Sukses Makmur Tbk. 80.52 80.58 80.53 56 Indofood Sukses Makmur Tbk. 50.5 50.07 50.07 57 Nippon Indosari Corpindo Tbk. 85 80.7 75.75 58 Sekar Laut Tbk. 96.09 96.09 96.09 59 Tiga Pilar Sejahtera Food Tbk. 56.14 59.4 53.48 60 Ultrajaya Milk Industry & Trading Co. Tbk. 46.62 46.62 46.62 61 Bentoel Internasional Investama Tbk. 99.14 98.96 98.96 62 Gudang Garam Tbk. 75.55 75.55 75.55 63 HM Sampoerna Tbk. 98.18 98.18 98.18 64 Darya-Varia Laboratoria Tbk. 92.66 92.66 92.66 65 Kalbe Farma Tbk. 56.64 56.63 56.63 66 Kimia Farma (Persero) Tbk. 90.03 90.03 90.03 67 Merck Tbk. 74 74 86.65 68 Pyridam Farma Tbk. 53.85 53.85 53.85 69 Tempo Scan Pacific Tbk. 95.03 95.06 77.29 70 Mandom Indonesia Tbk. 73.77 73.77 73.77 71 Martina Berto Tbk. 100 66.82 67.75 77

72 Unilever Indonesia Tbk. 85 85 85 73 Kedaung Indah Can Tbk. 75 75.02 82.55 74 Kedawung Setia Industrial Tbk. 74.81 49.13 75.68 75 Langgeng Makmur Industri Tbk. 77.53 77.53 83.27 78

79 c. Variabel Komite Audit No Nama Perusahaan 2010 2011 2012 (%) (%) (%) 1 Holcim Indonesia Tbk. 67 67 67 2 Indocement Tunggal Prakarsa Tbk. 100 100 100 3 Semen Indonesia (Persero) Tbk 67 67 50 4 Arwana Citramulia Tbk. 100 100 100 5 Asahimas Flat Glass Tbk. 25 25 25 6 Keramika Indonesia Assosiasi Tbk. 0 33 67 7 Mulia Industrindo Tbk. 67 67 100 8 Surya Toto Indonesia Tbk. 67 67 67 9 Alakasa Industrindo Tbk. 100 100 100 10 Alumindo Light Metal Industry Tbk. 67 67 67 11 Betonjaya Manunggal Tbk. 100 100 100 12 Indal Aluminium Industry Tbk. 67 67 67 13 Jaya Pari Steel Tbk. 100 100 100 14 Krakatau Steel (Persero) Tbk. 67 67 67 15 Lion Metal Works Tbk. 100 100 100 16 Pelangi Indah Canindo Tbk. 33 33 33 17 Budi Acid Jaya Tbk. 67 100 100 18 Duta Pertiwi Nusantara Tbk. 67 67 100 19 Ekadharma International Tbk. 100 100 100 20 Eterindo Wahanatama Tbk. 33 67 67 21 Indo Acidatama Tbk. 100 67 67 22 Berlina Tbk. 33 100 100 23 Champion Pacific Indonesia Tbk. 33 33 33 24 Trias Sentosa Tbk. 100 100 100 25 Yanaprima Hastapersada 67 67 67 26 Charoen Pokphand Indonesia Tbk. 60 60 40 27 JAPFA Comfeed Indonesia Tbk. 67 67 100 28 Sierad Produce Tbk. 0 0 0 29 Tirta Mahakam Resources Tbk. 67 67 67 30 Surabaya Agung Industri Pulp & Kertas Tbk. 33 67 67 31 Astra International Tbk. 75 75 75 32 Astra Otoparts Tbk. 67 67 67 33 Gajah Tunggal Tbk. 100 100 100

34 Indomobil Sukses Internasional Tbk. 100 100 100 35 Indospring Tbk. 67 67 67 36 Multi Prima Sejahtera Tbk. 67 67 67 37 Nipress Tbk. 33 33 33 38 Prima Alloy Steel Universal Tbk. 33 67 67 39 Selamat Sempurna Tbk. 33 33 33 40 Apac Citra Centertex Tbk. 0 0 0 41 Argo Pantes Tbk. 67 67 67 42 Eratex Djaja Tbk. 100 100 100 43 Nusantara Inti Corpora Tbk. 0 67 67 44 Pan Brothers Tbk. 67 100 100 45 Ricky Putra Globalindo Tbk. 33 33 33 46 Sunson Textile Manufacturer Tbk. 33 33 33 47 Primarindo Asia Infrastructure Tbk. 67 67 67 48 Sepatu Bata Tbk. 0 67 100 49 Jembo Cable Company Tbk. 67 67 67 50 Kabelindo Murni Tbk. 33 0 33 51 KMI Wire and Cable Tbk. 100 100 100 52 Voksel Electric Tbk. 100 100 100 53 Akasha Wira International Tbk. 67 67 67 54 Delta Djakarta Tbk. 67 67 67 55 Indofood CBP Sukses Makmur Tbk. 75 75 75 56 Indofood Sukses Makmur Tbk. 75 75 75 57 Nippon Indosari Corpindo Tbk. 67 67 67 58 Sekar Laut Tbk. 67 67 67 59 Tiga Pilar Sejahtera Food Tbk. 33 33 33 60 Ultrajaya Milk Industry & Trading Co. Tbk. 67 67 67 61 Bentoel Internasional Investama Tbk. 100 100 100 62 Gudang Garam Tbk. 67 67 67 63 HM Sampoerna Tbk. 67 67 67 64 Darya-Varia Laboratoria Tbk. 67 67 67 65 Kalbe Farma Tbk. 33 33 33 66 Kimia Farma (Persero) Tbk. 33 50 67 67 Merck Tbk. 33 33 33 68 Pyridam Farma Tbk. 100 100 100 69 Tempo Scan Pacific Tbk. 33 33 33 70 Mandom Indonesia Tbk. 25 25 25 71 Martina Berto Tbk. 50 50 50 80

72 Unilever Indonesia Tbk. 100 100 100 73 Kedaung Indah Can Tbk. 100 100 100 74 Kedawung Setia Industrial Tbk. 100 100 100 75 Langgeng Makmur Industri Tbk. 100 100 100 81

82 d. Variabel Komisaris Independen No Nama Perusahaan 2010 2011 2012 (%) (%) (%) 1 Holcim Indonesia Tbk. 57 57 50 2 Indocement Tunggal Prakarsa Tbk. 33 43 43 3 Semen Indonesia (Persero) Tbk 25 33 50 4 Arwana Citramulia Tbk. 100 100 100 5 Asahimas Flat Glass Tbk. 33 33 33 6 Keramika Indonesia Assosiasi Tbk. 33 33 33 7 Mulia Industrindo Tbk. 33 33 33 8 Surya Toto Indonesia Tbk. 33 33 25 9 Alakasa Industrindo Tbk. 25 25 25 10 Alumindo Light Metal Industry Tbk. 40 40 40 11 Betonjaya Manunggal Tbk. 50 50 50 12 Indal Aluminium Industry Tbk. 40 40 40 13 Jaya Pari Steel Tbk. 50 50 50 14 Krakatau Steel (Persero) Tbk. 50 40 40 15 Lion Metal Works Tbk. 33 33 33 16 Pelangi Indah Canindo Tbk. 33 33 33 17 Budi Acid Jaya Tbk. 40 33 33 18 Duta Pertiwi Nusantara Tbk. 33 33 33 19 Ekadharma International Tbk. 33 33 33 20 Eterindo Wahanatama Tbk. 33 33 25 21 Indo Acidatama Tbk. 33 33 33 22 Berlina Tbk. 50 50 50 23 Champion Pacific Indonesia Tbk. 33 33 33 24 Trias Sentosa Tbk. 33 33 33 25 Yanaprima Hastapersada 33 33 33 26 Charoen Pokphand Indonesia Tbk. 40 40 40 27 JAPFA Comfeed Indonesia Tbk. 25 25 0 28 Sierad Produce Tbk. 67 67 67 29 Tirta Mahakam Resources Tbk. 50 50 50 30 Surabaya Agung Industri Pulp & Kertas Tbk. 33 33 33 31 Astra International Tbk. 45 45 30 32 Astra Otoparts Tbk. 30 40 33 33 Gajah Tunggal Tbk. 38 38 33

34 Indomobil Sukses Internasional Tbk. 38 43 43 35 Indospring Tbk. 33 33 33 36 Multi Prima Sejahtera Tbk. 33 33 33 37 Nipress Tbk. 33 33 25 38 Prima Alloy Steel Universal Tbk. 33 33 33 39 Selamat Sempurna Tbk. 33 33 33 40 Apac Citra Centertex Tbk. 50 50 50 41 Argo Pantes Tbk. 40 40 40 42 Eratex Djaja Tbk. 33 33 50 43 Nusantara Inti Corpora Tbk. 50 50 50 44 Pan Brothers Tbk. 33 33 33 45 Ricky Putra Globalindo Tbk. 33 33 33 46 Sunson Textile Manufacturer Tbk. 33 33 33 47 Primarindo Asia Infrastructure Tbk. 50 50 67 48 Sepatu Bata Tbk. 40 40 40 49 Jembo Cable Company Tbk. 67 67 67 50 Kabelindo Murni Tbk. 50 33 33 51 KMI Wire and Cable Tbk. 40 40 40 52 Voksel Electric Tbk. 20 20 20 53 Akasha Wira International Tbk. 33 33 33 54 Delta Djakarta Tbk. 40 40 40 55 Indofood CBP Sukses Makmur Tbk. 38 38 38 56 Indofood Sukses Makmur Tbk. 30 33 38 57 Nippon Indosari Corpindo Tbk. 33 33 33 58 Sekar Laut Tbk. 33 33 33 59 Tiga Pilar Sejahtera Food Tbk. 33 40 40 60 Ultrajaya Milk Industry & Trading Co. Tbk. 33 33 33 61 Bentoel Internasional Investama Tbk. 50 50 50 62 Gudang Garam Tbk. 75 75 50 63 HM Sampoerna Tbk. 40 40 40 64 Darya-Varia Laboratoria Tbk. 50 43 50 65 Kalbe Farma Tbk. 33 33 33 66 Kimia Farma (Persero) Tbk. 60 40 40 67 Merck Tbk. 50 33 33 68 Pyridam Farma Tbk. 33 33 33 69 Tempo Scan Pacific Tbk. 67 67 50 70 Mandom Indonesia Tbk. 40 40 40 71 Martina Berto Tbk. 33 33 33 83

72 Unilever Indonesia Tbk. 75 80 80 73 Kedaung Indah Can Tbk. 33 33 33 74 Kedawung Setia Industrial Tbk. 50 50 50 75 Langgeng Makmur Industri Tbk. 50 50 50 84

85 e. Variabel Audit Report Lag No Nama Perusahaan 2010 2011 2012 (hari) (hari) (hari) 1 Holcim Indonesia Tbk. 31 45 46 2 Indocement Tunggal Prakarsa Tbk. 59 72 66 3 Semen Indonesia (Persero) Tbk 67 79 46 4 Arwana Citramulia Tbk. 74 65 64 5 Asahimas Flat Glass Tbk. 84 88 86 6 Keramika Indonesia Assosiasi Tbk. 77 89 84 7 Mulia Industrindo Tbk. 84 86 81 8 Surya Toto Indonesia Tbk. 87 87 86 9 Alakasa Industrindo Tbk. 90 76 81 10 Alumindo Light Metal Industry Tbk. 73 79 81 11 Betonjaya Manunggal Tbk. 68 81 81 12 Indal Aluminium Industry Tbk. 83 82 81 13 Jaya Pari Steel Tbk. 82 81 81 14 Krakatau Steel (Persero) Tbk. 77 65 101 15 Lion Metal Works Tbk. 70 72 84 16 Pelangi Indah Canindo Tbk. 84 86 86 17 Budi Acid Jaya Tbk. 82 82 81 18 Duta Pertiwi Nusantara Tbk. 84 110 84 19 Ekadharma International Tbk. 80 67 79 20 Eterindo Wahanatama Tbk. 87 88 86 21 Indo Acidatama Tbk. 80 89 81 22 Berlina Tbk. 75 86 79 23 Champion Pacific Indonesia Tbk. 80 33 45 24 Trias Sentosa Tbk. 70 82 81 25 Yanaprima Hastapersada 66 67 67 26 Charoen Pokphand Indonesia Tbk. 70 81 86 27 JAPFA Comfeed Indonesia Tbk. 84 86 80 28 Sierad Produce Tbk. 87 142 143 29 Tirta Mahakam Resources Tbk. 80 82 81 30 Surabaya Agung Industri Pulp & Kertas Tbk. 73 79 79 31 Astra International Tbk. 55 55 57 32 Astra Otoparts Tbk. 49 51 51 33 Gajah Tunggal Tbk. 81 87 86

34 Indomobil Sukses Internasional Tbk. 115 69 67 35 Indospring Tbk. 81 86 84 36 Multi Prima Sejahtera Tbk. 69 90 87 37 Nipress Tbk. 84 121 86 38 Prima Alloy Steel Universal Tbk. 97 108 137 39 Selamat Sempurna Tbk. 80 67 67 40 Apac Citra Centertex Tbk. 83 88 84 41 Argo Pantes Tbk. 74 76 86 42 Eratex Djaja Tbk. 89 48 57 43 Nusantara Inti Corpora Tbk. 88 86 84 44 Pan Brothers Tbk. 81 75 81 45 Ricky Putra Globalindo Tbk. 80 87 81 46 Sunson Textile Manufacturer Tbk. 118 150 127 47 Primarindo Asia Infrastructure Tbk. 76 72 84 48 Sepatu Bata Tbk. 83 75 86 49 Jembo Cable Company Tbk. 73 76 78 50 Kabelindo Murni Tbk. 84 87 77 51 KMI Wire and Cable Tbk. 69 89 74 52 Voksel Electric Tbk. 74 76 79 53 Akasha Wira International Tbk. 69 79 67 54 Delta Djakarta Tbk. 82 87 86 55 Indofood CBP Sukses Makmur Tbk. 70 75 70 56 Indofood Sukses Makmur Tbk. 70 75 70 57 Nippon Indosari Corpindo Tbk. 56 72 37 58 Sekar Laut Tbk. 66 75 70 59 Tiga Pilar Sejahtera Food Tbk. 119 103 87 60 Ultrajaya Milk Industry & Trading Co. Tbk. 83 86 84 61 Bentoel Internasional Investama Tbk. 87 82 85 62 Gudang Garam Tbk. 87 73 81 63 HM Sampoerna Tbk. 75 76 73 64 Darya-Varia Laboratoria Tbk. 59 46 87 65 Kalbe Farma Tbk. 67 69 67 66 Kimia Farma (Persero) Tbk. 84 81 57 67 Merck Tbk. 54 54 46 68 Pyridam Farma Tbk. 73 59 59 69 Tempo Scan Pacific Tbk. 82 75 74 70 Mandom Indonesia Tbk. 61 62 64 71 Martina Berto Tbk. 59 75 74 86

72 Unilever Indonesia Tbk. 82 90 84 73 Kedaung Indah Can Tbk. 66 67 73 74 Kedawung Setia Industrial Tbk. 70 45 63 75 Langgeng Makmur Industri Tbk. 74 79 79 87

88 LAMPIRAN 3 Hasil Ouptput SPSS a. Uji Normalitas NPar Tests One-Sample Kolmogorov-Smirnov Test Standardized Residual N 225 Normal Parameters a,,b Mean.0000000 Std. Deviation.99103121 Most Extreme Differences Absolute.046 Positive.046 Negative -.038 Kolmogorov-Smirnov Z.692 Asymp. Sig. (2-tailed).725 a. Test distribution is Normal. b. Calculated from data. REGRESSION /MISSING LISTWISE /STATISTICS COEFF OUTS BCOV R ANOVA COLLIN TOL /CRITERIA=PIN(.05) POUT(.10) /NOORIGIN /DEPENDENT Integritas /METHOD=ENTER KINST KomiteAudit KI AuditReportLag.

89 b. Uji Multikolinearitas Coefficients a Unstandardized Coefficients Standardized Coefficients Collinearity Statistics Model B Std. Error Beta t Sig. Tolerance VIF 1 (Constant).017.035.491.624 KINST.000.000.060.896.371.961 1.040 KomiteAudit -3.281E-6.000 -.001 -.021.984.959 1.043 KI.000.000 -.178-2.679.008.984 1.016 AuditReportLag.000.000 -.102-1.492.137.937 1.068 a. Dependent Variable: Integritas Coefficient Correlations a Model AuditReportLag KI KINST KomiteAudit 1 Correlations AuditReportLag 1.000 -.012.154.202 KI -.012 1.000 -.123 -.025 KINST.154 -.123 1.000.019 KomiteAudit.202 -.025.019 1.000 Covariances AuditReportLag 7.467E-8-1.137E-9 1.074E-8 8.789E-9 KI -1.137E-9 1.108E-7-1.041E-8-1.340E-9 KINST 1.074E-8-1.041E-8 6.469E-8 7.576E-10 KomiteAudit 8.789E-9-1.340E-9 7.576E-10 2.546E-8 a. Dependent Variable: Integritas

90 Model Dimensi on Eigenvalue Condition Index Collinearity Diagnostics a Variance Proportions (Constant) KINST KomiteAudit KI AuditReportLag 1 1 4.718 1.000.00.00.01.00.00 2.137 5.859.00.01.82.06.02 3.077 7.842.01.03.01.85.12 4.056 9.177.00.63.02.03.23 5.011 20.403.99.33.15.05.63 a. Dependent Variable: Integritas

91 c. Uji Heteroskedastisitas ANOVA b Model Sum of Squares df Mean Square F Sig. 1 Regression.004 4.001.500.736 a Residual.388 220.002 Total.392 224 a. Predictors: (Constant), AuditReportLag, KI, KINST, KomiteAudit b. Dependent Variable: ABS_RES Coefficients a Unstandardized Coefficients Standardized Coefficients Model B Std. Error Beta t Sig. 1 (Constant).074.023 3.252.001 KINST -8.615E-5.000 -.036 -.528.598 KomiteAudit -9.929E-5.000 -.066 -.969.333 KI 8.326E-5.000.026.390.697 AuditReportLag.000.000 -.075-1.083.280 a. Dependent Variable: ABS_RES

92 d. Uji Autokorelasi Model Summary b Adjusted R Std. Error of the Model R R Square Square Estimate Durbin-Watson 1.211 a.044.027.06543742 1.873 a. Predictors: (Constant), AuditReportLag, KI, KINST, KomiteAudit b. Dependent Variable: Integritas

93 e. Uji Regresi Regression Variables Entered/Removed Variables Variables Model Entered Removed Method 1 AuditReportLag, KI, KINST, KomiteAudit a. Enter a. All requested variables entered. Model Summary Model R R Square Adjusted R Square Std. Error of the Estimate 1.211 a.044.027.06543742 a. Predictors: (Constant), AuditReportLag, KI, KINST, KomiteAudit ANOVA b Model Sum of Squares df Mean Square F Sig. 1 Regression.044 4.011 2.556.040 a Residual.942 220.004 Total.986 224 a. Predictors: (Constant), AuditReportLag, KI, KINST, KomiteAudit b. Dependent Variable: Integritas

94 Coefficients a Unstandardized Coefficients Standardized Coefficients Model B Std. Error Beta t Sig. 1 (Constant).017.035.491.624 KINST.000.000.060.896.371 KomiteAudit -3.281E-6.000 -.001 -.021.984 KI.000.000 -.178-2.679.008 AuditReportLag.000.000 -.102-1.492.137 a. Dependent Variable: Integritas