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 10 23 Hanson Internasional MYRX X 24 Pelat Itmah Nusantara NIKL X 25 Pelangi Indah Canindo PICO X 26 Tembaga Mulia Semanan TBMS X 87
No Nama Perusahaan Kode Kriteria Penentuan Industri Kimia 27 Barito Pacifik tbk BRPT X 28 Budi Acid Jaya BUDI 11 29 Duta Pertiwi Nusantara DPNS 12 30 Ekadharma Internasional EKAD 13 31 Eterindo Wahanatama ETWA X 32 Intan Wijaya International INCI 14 33 Sorini Agro Asia SOBI X Corporindo 34 Indo Acitama SRSN 15 35 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 17 40 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 20 49 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
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 21 62 Astra Auto Part AUTO 22 63 Indo Kordsa BRAM X 64 Goodyear Indonesia GJTL 23 65 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
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 24 91 Sumi Indo Kabel IKBI X 92 Jembo Cable Company JECC 25 93 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 26 99 Davomas Abadi DLTA 27 100 Indofood Sukses Makmur INDF 28 101 Multi Bintang Indonesia MLBI X 102 Mayora Indah MYOR 29 103 Prashida Aneka Niaga PSDN X 104 Nippon Indosari ROTI 30 Corporindo 105 Sekar Bumi SKBM X 106 Sekar Laut SKLT 31 107 Siantar Top STTP 32 108 Ultrajaya Milk Industry And Trading ULTJ X Industri Rokok 109 Gudang Garam GGRM 33 110 Hanjaya Mandala HMSP X - Sampoerna 111 Bentoel International Investama RMBA X 90
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 34 116 Kalbe Farma MERK 35 117 Pyridam Farma PYFA 36 Industri Kosmetik 118 Martina Berto MBTO 37 119 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 39 124 Langgeng Makmur Indsutry LMPI X 91
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).030.010 2.899.004 Spesialisasi 1.014.967.097 1.049.296 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).054.022 2.520.013 Tenure -.022.014 -.142-1.533.128 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).033.010 3.293.001 SpesialisasiTenure -.023.013 -.162-1.760.081 a. Dependent Variable: DAitTotalAkrualY 92
TABEL KOEFISIEN VARIABEL MODERASI Coefficients a Model Unstandardized Coefficients Standardized Coefficients B Std. Error Beta t Sig. 1 (Constant).038.018 2.136.035 ABSRES_1 -.026.029 -.083 -.898.371 a. Dependent Variable: Manajemen Laba SCATTERPLOT UJI PARK 93
Tabulasi Tenure Audit Penelitian Perusahaan 2012 2013 2014 AKPI 1 1 2 ALMI 1 1 1 AMFG 1 2 1 APLI 1 2 3 ARNA 1 2 1 BTON 1 1 2 BUDI 1 1 2 CPIN 1 2 2 DPNS 1 1 2 EKAD 1 1 2 INAI 1 1 2 INCI 1 2 2 INTP 1 2 2 JPFA 1 2 2 LION 1 2 2 LMSH 1 2 2 SMCB 1 1 2 SRSN 1 1 2 TOTO 1 2 2 TRST 1 2 2 ASII 1 2 2 AUTO 1 1 2 GJTL 1 2 2 JECC 1 1 2 KBLI 1 2 2 CEKA 1 1 2 DLTA 1 2 2 GGRM 1 2 2 INDF 1 1 2 KAEF 1 2 2 KICI 1 1 2 MBTO 1 2 2 MERK 1 2 2 MYOR 1 2 2 PYFA 1 1 2 ROTI 1 2 2 SKLT 1 1 2 STTP 1 2 2 TCID 1 1 2 94