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DAFTAR LAMPIRAN

Lampiran 1 Sampel Penelitian

Lampiran 2 Data Variabel Dependen Opini Audit Going Concern

Lampiran 3 Data Variabel Independen Kualitas Audit

Lampiran 4 Data Variabel Independen Perubahan Penjualan

Lampiran 5 Data Variabel Independen Opini Audit Tahun Sebelumnya

Lampiran 6 Data Variabel Independen Audit Tenure

Lampiran 7 Data Variabel Independen Ukuran Perusahaan

Lampiran 8 Laba Perusahaan Tahun 2012-2015

Lampiran 9 Hasil Pengujian SPSS Versi 20

Lampiran 10 Formulir Konsultasi Skripsi

Pengaruh Kualitas..., Agus Setiawan, FB UMN, 2016

LAMPIRAN 1

SAMPEL PERUSAHAAN


SAMPEL PENELITIAN

No. Kode Perusahaan

1 BIMA PT. Primarindo Asia Infrastructure Tbk

2 HDTX PT. Panasia Indo Resources Tbk

3 IKAI PT. Intikeramik Alamasri Industri Tbk

4 JKSW PT. Jakarta Kyoei Steel Works Tbk

5 KBRI

PT. Kertas Basuki Rachmat Indonesia

Tbk

6 MLIA PT. Mulia Industrindo Tbk

7 MYTX PT. Apac Citra Centertex Tbk

8 PSDN PT. Prashida Aneka Niaga Tbk

9 RMBA

PT. Bantoel Internasional Investama

Tbk

10 SCPI PT. Schering-Plough Indonesia Tbk

11 SSTM PT. Sunson Textile Manufacturer Tbk

12 TIRT PT. Tirta Mahakan Resources

13 YPAS PT. Yanaprima Hastapersada Tbk


LAMPIRAN 2

DATA VARIABEL DEPENDEN

OPINI AUDIT GOING CONCERN


DATA VARIABEL DEPENDEN OPINI AUDIT GOING CONCERN

Tahun No. Perusahaan Opini Audit Opini Audit Going Concern

2012 1 BIMA WTP dengan Paragraf Penjelas 1

2 HDTX WTP 0

3 IKAI WTP dengan Paragraf Penjelas 1

4 JKSW WTP dengan Paragraf Penjelas 1

5 KBRI WTP dengan Paragraf Penjelas 1

6 MLIA WTP 0

7 MYTX WTP dengan Paragraf Penjelas 1

8 PSDN WTP 0

9 RMBA WTP 0

10 SCPI WTP 0

11 SSTM WTP dengan Paragraf Penjelas 1

12 TIRT WTP 0

13 YPAS WTP 0


15 HDTX WTP 0




19 MLIA WTP 0


21 PSDN WTP 0

22 RMBA WTP 0

23 SCPI WTP 0


25 TIRT WTP 0

26 YPAS WTP 0


28 HDTX WTP dengan Paragraf Penjelas 1



31 KBRI WTP 0

32 MLIA WTP 0


34 PSDN WTP 0

35 RMBA WTP 0


36 SCPI WTP 0


38 TIRT WTP 0

39 YPAS WTP 0

2015 40 BIMA WTP 0

41 HDTX WTP dengan Paragraf Penjelas 1




45 MLIA WTP 0


47 PSDN WTP 0

48 RMBA WTP 0

49 SCPI WTP 0


51 TIRT WTP 0

52 YPAS WTP 0

Keterangan:

1 : Mendapatkan Opini Audit Going Concern

0 : Tidak mendapatkan Opini Audit Going Concern


LAMPIRAN 3

DATA VARIABEL INDEPENDEN

KUALITAS AUDIT


DATA VARIABEL INDEPENDEN KUALITAS AUDIT

Tahun No. Perusahaan Kantor Akuntan Publik Keterangan Kualitas Audit

2015 1 MYTX Kosasih, Nurdiyaman, Mulyadi, Tjahjo & Rekan Non Big-Four 0

2015 2 PSDN Ernst & Young Big-Four 1

2015 3 RMBA PWC Big-Four 1

Keterangan:

1 : Diaudit oleh KAP Big-Four

0 : Tidak diaudit oleh KAP Big-Four


LAMPIRAN 4


PERUBAHAN PENJUALAN


DATA VARIABEL INDEPENDEN PERUBAHAN PENJUALAN

Tahun No Perusahaan Penjualan Bersih t Penjualan Bersih t-1 Perubahan Penjualan

2015 1 MYTX

1,891,190,000,000

2,129,058,000,000

(0.1117)

2015 2 PSDN

920,352,848,084

975,081,057,089

(0.0561)

2015 3 RMBA

16,814,352,000,000

14,489,473,000,000

0.1605


LAMPIRAN 5


OPINI AUDIT TAHUN SEBELUMNYA


DATA VARIABEL INDEPENDEN OPINI AUDIT TAHUN

SEBELUMNYA

Tahun No. Perusahaan Opini Audit Tahun Sebelumnya Variabel Dummy

2015 1 MYTX WTP dengan Paragraf Penjelas 1

2015 2 PSDN WTP 0

2015 3 RMBA WTP 0

Keterangan:

1: Mendapatkan Opini audit going concern pada tahun sebelumnya

0: Tidak mendapatkan opini audit going concern pada tahun sebelumnya


LAMPIRAN 6


AUDIT TENURE


DATA VARIABEL INDEPENDEN AUDIT TENURE

Tahun No Perusahaan KAP Tenure

2015 1 MYTX CROWE HORWATH (KOKASIH, NURDIYAMAN, TJAHJO & REKAN) 2

2015 2 PSDN E&Y (PURWANTONO, SUNGKORO, SURJA) 1

2015 3 RMBA PWC (TANUDIREDJA, WIBISANA, RINTIS & REKAN) 1


LAMPIRAN 7


UKURAN PERUSAHAAN


DATA VARIABEL INDEPENDEN UKURAN PERUSAHAAN

Tahun No. Perusahaan Total Asset Ln(Total asset)

2015 1 MYTX 1,944,326,000,000

28.2959

2015 2 PSDN 620,398,854,182

27.1536

2015 3 RMBA 12,667,314,000,000

30.1700


LAMPIRAN 8

LABA PERUSAHAAN TAHUN 2012-2015


LABA PERUSAHAAN TAHUN 2012-2015

No. Perusahaan 2012 2013 2014 2015

1 INTP 1,381,404,000,000 1,381,404,000,000 5,165,458,000,000 4,258,600,000,000

2 SMCB 1,381,404,000,000 1,006,363,000,000 568,820,000,000 144,983,000,000

3 SMGR 4,924,791,472,000 5,852,022,665,000 5,567,659,839,000 4,525,441,038,000

4 AMFG 346,609,000,000 338,358,000,000 442,307,000,000 323,503,000,000

5 ARNA 266,118,538,480 266,118,538,480 266,118,538,480 74,225,510,161

6 IKAI (39.675.848.691) (43.088.205.688) (26.157.472.796) (108.888.289.285)

7 KIAS 71,039,439,692 75,380,306,268 79,640,638,204 (163,719,244,899)

8 MLIA 364.992.327.000 (41.145.917.000) 91.468.418.000 (40.236.722.000)

9 TOTO 236,695,643,357 236,557,513,162 241,892,785,681 337,987,688,612

10 ALKA 6,265,745,000 4,720,464,000 2,948,093,000 (1,175,538,000)

11 ALMI 13.949.141.063 26.118.732.307 3.664.436.757 (53.613.905.767)

12 BTON 24,654,012,986 25,638,457,550 7,703,192,171 5,822,534,834

13 GDST 47,551,790,582 91,488,056,551 17,567,630,050 (56,108,991,583)

14 INAI 23,155,488,541 5,019,540,731 15,101,078,482 129,166,716,157

15 JKSW (16.452.350.718) (7.968.797.416) (9.631.890.621) (23.096.657.780)

16 JPRS 9,689,801,241 15,012,528,941 (2.301.541.498) 5,169,298,198

17 LION 85,373,721,654 64,761,350,816 44,712,658,815 49,472,226,776

18 LMSH 41,282,515,026 14,382,899,194 7,155,613,989 808,326,453

19 MYRX 97,653,076,745 (119,320,061,253) 1,044,743,731 14,480,616,071

20 PICO 11,198,712,164 15,921,927,303 16,298,574,907 16,566,533,152

21 BUDI 3,650,000,000 39,795,000,000 25,685,000,000 146,466,000,000

22 DPNS 24,449,221,203 68,001,612,724 14,528,830,097 9,859,176,172

23 EKAD 49,223,703,788 51,319,954,316 41,830,240,865 30,401,400,924

24 ETWA 38,599,793,625 7,911,201,004 (142,136,321,265)

25 INCI 4,443,840,864 10,331,808,096 10,307,502,624 17,623,914,396

26 SRSN 16,963,915,000 45,171,491,000 10,620,918,000 16,049,623,000

27 AKKU (2,027,005,099) (1,460,331,413) (5,945,039,944)

28 AKPI 78,710,199,000 186,069,510,000 34,659,623,000 27,644,714,000

29 APLI 4,203,700,813 1,881,586,263 10,567,292,555 1,196,254,769

30 BRNA 60,643,256,000 21,632,494,000 57,814,311,000 440,171,662,000

31 IGAR 44,507,701,367 35,030,416,158 53,840,942,025 52,790,235,852

32 SIAP 3,389,850,176 (5,779,119,000) 7,382,322,000


33 SIMA (5,233,828,406) (6,847,658,379) 1,378,596,138

34 TRST 112,201,202,609 384,764,680,986 30,256,039,162 25,314,103,403

35 YPAS 16,472,534,252 6,221,712,803 (9,578,404,252) (10,316,229,299)

36 CPIN 2,680,872,000,000 2,528,690,000,000 1,745,724,000,000 1,832,598,000,000

37 JPFA 1,077,433,000,000 661,699,000,000 330,515,000,000 925,458,000,000

38 MAIN 302.421.030.000 241.632.645.000 86.880.617.000 (65.454.226.000 )

39 SIPD 15.061.473.532 8.377.508.652 4.911.808.710 ( 355.915.415.181 )

40 TIRT (32.217.613.525) (46.278.445.426) 19.977.876.543 17.337.813.630

41 ALDO 13.834.744.635 32.879.579.893 20.997.314.595 24.085.227.893

42 FASW 5.292.462.870 (249.057.875.558) 82.303.094.786 866.413.258.124

43 KBRI 36.542.090.733 (18.220.913.379) (16.408.068.168) (155.785.816.987)

44 SPMA 39.967.353.729 23.957.993.102 48.961.046.055 (43.104.604.508)

45 ASII 22.460.000.000.000 23.708.000.000.000 22.157.000.000.000 16.454.000.000.000

46 AUTO 1.135.914.000.000 1.058.015.000.000 1.147.851.000.000 279.235.000.000

47 GJTL 1.086.114.000.000 340.488.000.000 171.279.000.000 (207.955.000.000)

48 IMAS 884.981.697.692 805.480.217.885 7.957.904.794 (8.573.318.114)

49 INDS 540.323.808.599 411.289.306.390 125.350.362.943 132.465.180.205

50 LPIN 16.599.848.712 8.554.996.356 (4.130.648.465)

51 NIPS 43.499.421.000 33.872.112.000 115.210.374.000 26.779.572.000

52 PRAS 41.448.799.424 87.154.383.485 111.249.192.142 49.582.224.493

53 SMSM 254.635.403.407 338.222.792.309 411.162.000.000 446.088.000.000

54 HDTX 3.102.049.511 (218.654.504.263) (107.123.756.000) (356.310.795.000)

55 MYTX (124.715.173.739) (61.110.602.174) (165.901.000.000) (296.054.000.000)

56 RICY 16.978.453.066 8,720,546,989 10,428,390,973 12,382,694,616

57 SSTM (14.137.186.803) (13.228.135.178) (14.048.178.774) (10.462.177.146)

58 TRIS 37.887.200.425 48.195.237.468 (1.425.068.094) 229.782.625

59 UNIT 352.726.678 831.855.726 205.531.281 731.817.838

60 BATA 69.343.398.000 44.373.679.000 69.755.185.000 128.895.612.000

61 BIMA 2.623.173.812 (16.149.760.144) 9.979.198.125 (2.639.975.210)

62 JECC 32.010.770.000 22.928.551.000 19.463.961.000 210.434.540.000

63 KBLI 125.214.298.269 73.566.557.566 80.877.279.698 116.753.268.219

64 KBLM 23.833.078.478 7.678.095.359 20,623,713,329 11,787,506,863

65 SCCO 169.741.648.691 104.962.314.423 137.032.574.346 152.543.050.307

66 ADES 83.376.000.000 55.656.000.000 30.624.000.000 36.224.000.000

67 AISA 253.664.000.000 346.728.000.000 371.370.000.000 379.032.000.000

68 ALTO 16.305.675.308 12.058.794.054 10.372.140.370 (24.163.431.625)

69 CEKA 58.344.237.476 64.871.947.610 39.026.238.204 102.342.342.230

70 DLTA 213.421.077.000 270.498.062.000 287.456.867.000 191.304.463.000


71 ICBP 2.287.242.000.000 2.286.639.000.000 2.543.396.000.000 3.025.095.000.000

72 INDF 4.871.745.000.000 5.161.247.000.000 4.866.097.000.000 4.867.347.000.000

73 MYOR 742.836.954.804 1.053.624.812.412 390.727.052.364 1.266.519.320.600

74 PSDN 25.623.404.271 21.322.248.834 (30.238.642.061) (43.116.341.800)

75 ROTI 149.149.548.025 158.015.270.921 192.411.981.898 263.710.727.440

76 SKBM 12.703.059.881 58.266.986.268 85.855.717.394 40.360.748.110

77 SKLT 7.962.693.771 11.440.014.188 6.468.015.448 18.202.605.538

78 STTP 74.626.183.474 115.824.193.258 125.940.441.093 183.516.218.337

79 ULTJ 353.431.619.485 325.127.420.664 284.526.155.237 524.199.537.504

80 GGRM 4.068.711.000.000 4.383.932.000.000 5.325.317.000.000 6.458.516.000.000

81 HMSP 9,805,421,000,000 10,807,957,000,000 10,014,995,000,000 10,355,007,000,000

82 RMBA (323.351.000.000) (919.928.000.000) (2.264.159.000.000) (1.629.718.000.000)

83 WIIM 77.301.783.553 132.378.983.720 116.469.426.444 125.706.275.922

84 DVLA 148.909.089.000 125.796.473.000 81.109.862.000 104.177.380.000

85 INAF 42.385.114.98 (54.222.595.302) 6.261.679.386 5.006.864.360

86 KAEF 205.763.997.378 215.642.329.977 263.890.829.083 187.943.098.802

87 KLBF 1.772.034.750.571 2.004.243.694.797 2.096.408.046.860 2.083.402.901.121

88 MERK 107.808.155.000 175.444.757.000 179.620.581.000 148.818.963.000

89 PYFA 5.308.221.363 6.195.800.338 2.984.435.919 4.125.447.891

90 SCPI (17.996.909.000) (12.167.645.000) (62.461.393.000) 144.728.883.000

91 TSPC 643.568.078.718 674.146.721.834 580.067.582.680 581.461.169.669

92 MBTO 46.349.076.902 16.755.803.870 4.209.673.280 ( 14.056.549.894)

93 MRAT 34.424.605.088 (1.022.684.132) 7.054.710.411 1.045.990.311

94 TCID 150.373.851.969 160.148.465.833 175.828.646.432 544.474.278.014

95 UNVR 4.839.145.000.000 5.352.625.000.000 6.073.068.000.000 5.864.386.000.000

96 KDSI 36.837.060.793 36.002.772.194 34.592.489.585 6.888.594.650

97 KICI 2.259.475.494 7.419.500.718 (1.146.177.329) 25.420.359.845

98 LMPI 2.340.674.019 (12.040.411.197) 1.746.709.496 3.968.046.308

99 VOKS 147.020.574.291 39.092.753.172 (89.531.148.200) 5.880.476.118

100 SQBI 135.248.606.000 149.521.096.000 164.808.009.000 148.660.621.000


LAMPIRAN 9

HASIL PENGUJIAN SPSS VERSI 20


HASIL PENGUJIAN SPSS VERSI 20

STATISTIK DESKRIPTIF

N Range Minimum Maximum Mean Std. Deviation

PP 52 6.68 -.73 5.95 .2502 .91439

TENURE 52 5.00 1.00 6.00 2.3846 1.35984

UP 52 4.85 25.32 30.17 27.5782 1.27367

Valid N (listwise) 52

TABEL FREKUENSI VARIABEL DEPENDEN

Frequency Percent Valid Percent Cumulative Percent

Valid

Non Opini Audit Going

Concern 28 53.8 53.8 53.8

Opini Audit Going Concern 24 46.2 46.2 100.0

Total 52 100.0 100.0

TABEL FREKUENSI VARIABEL KUALITAS AUDIT


Valid

Non Big-Four 36 69.2 69.2 69.2

Big-Four 16 30.8 30.8 100.0

Total 52 100.0 100.0


TABEL FREKUENSI OPINI AUDIT TAHUN SEBELUMNYA


Valid

Non Opini Audit Going

Concern 28 53.8 53.8 53.8

Opini Audit Going Concern 24 46.2 46.2 100.0

Total 52 100.0 100.0

TABEL -2LOG LIKELIHOOD AWAL

Iteration Historya,b,c

Iteration -2 Log likelihood Coefficients

Constant

Step 0 1 71.779 -.154

2 71.779 -.154

TABEL -2LOG LIKELIHOOD AKHIR

Iteration Historya,b,c,d

Iteration -2 Log likelihood Coefficients

Constant KA PP OATS TENURE UP

Step 1

1 27.434 -6.124 -.894 .336 3.209 .117 .160

2 21.723 -13.640 -2.153 .480 4.459 .302 .402

3 19.782 -21.308 -3.793 .555 5.285 .562 .652

4 19.150 -25.146 -5.341 .622 5.871 .797 .766

5 18.977 -25.979 -6.601 .662 6.123 .917 .783

6 18.924 -25.990 -7.657 .671 6.166 .942 .781

7 18.905 -25.980 -8.663 .672 6.168 .943 .780


8 18.898 -25.980 -9.664 .672 6.168 .943 .780

9 18.896 -25.980 -10.665 .672 6.168 .943 .780

10 18.895 -25.980 -11.665 .672 6.168 .943 .780

11 18.895 -25.980 -12.665 .672 6.168 .943 .780

12 18.894 -25.980 -13.665 .672 6.168 .943 .780

13 18.894 -25.980 -14.665 .672 6.168 .943 .780

14 18.894 -25.980 -15.665 .672 6.168 .943 .780

15 18.894 -25.980 -16.665 .672 6.168 .943 .780

16 18.894 -25.980 -17.665 .672 6.168 .943 .780

17 18.894 -25.980 -18.665 .672 6.168 .943 .780

18 18.894 -25.980 -19.665 .672 6.168 .943 .780

19 18.894 -25.980 -20.665 .672 6.168 .943 .780

20 18.894 -25.980 -21.665 .672 6.168 .943 .780

TABEL UJI KOEFISIEN DETERMINASI

Model Summary

Step -2 Log likelihood Cox & Snell R

Square

Nagelkerke R

Square

1 18.895a .638 .853

TABEL UJI KELAYAKAN MODEL REGRESI

Hosmer and Lemeshow Test

Step Chi-square df Sig.

1 8.826 8 .357


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