LAMPIRAN 1 Daftar Perusahaan Consumer Goods yang Terdaftar di BEI ( )

Transcription

1 LAMPIRAN 1 Daftar Perusahaan Consumer Goods yang Terdaftar di BEI ( ) No Nama Perusahaan Kode Perusahaan Subsektor Makanan dan Minuman 1. Akasha Wira International, ADES 2. Tiga Pilar Sejahtera Food, AISA 3. Tri Banyan Tirta, ALTO 4. Aqua Golden Mississippi, AQUA 5. Cahaya Kalbar, CEKA 6. Davomas Abadi, DAVO 7. Delta Djakarta, DLTA 8. Indofood CBP Sukses Makmur, ICBP 9. Indofood Sukses Makmur, INDF 10. Multi Bintang Indonesia, MLBI 11. Mayora Indah, MYOR 12. Prashida Aneka Niaga, PSDN 13. Nippon Indosari Corporindo, ROTI 14. Sekar Bumi, SKBM 15. Sekar Laut, SKLT 16. Siantar Top, STTP 17. Ultrajaya Milk Industry and Trading Company, ULTJ 18. Chitose International, CHIT Subsektor Rokok 19. Gudang Garam, GGRM 20. Handjaya Mandala Sampoerna, HMSP 21. Bentoel International Investama, RMBA 22. Wismilak Inti Makmur, WIIM Subsektor Farmasi 23. Darya Varia Laboratoria, DVLA 24. Indofarma (Persero), INAF 25. Kimia Farma (Persero), KAEF 26. Kalbe Farma, KLBF 27. Merck MERK 28. Pyridam Farma, PYFA 29. Schering Plough Indonesia, SCPI 30. Industri Jamu dan Farmasi Sido Muncul, SIDO 31. Taisho Pharmaceutical Indonesia, SQBB Subsektor Kosmetik dan Barang Keperluan Rumah Tangga 32. Martina Berto, MBTO 33. Mustika Ratu, MRAT 74

2 34. Mandom Indonesia, TCID 35. Unilever Indonesia, UNVR Subsektor Peralatan Rumah Tangga 36. Kedawung Setia Industrial, KDSI 37. Kedaung Indah Can, KICI 38. Langgeng Makmur Industry, LMPI 39. Grand Kartech,. KRAH Sumber : 75

3 LAMPIRAN 2 Daftar Pemilihan Sampel No Nama Perusahaan Kode Perusahaan Pemenuhan Kriteria Sampel Subsektor Makanan dan Minuman 1. Akasha Wira ADES 1 International, 2. Tiga Pilar Sejahtera AISA X Food, 3. Tri Banyan Tirta, ALTO X X 4. Aqua Golden AQUA X X Mississippi, 5. Cahaya Kalbar, CEKA 2 6. Davomas Abadi, DAVO X 7. Delta Djakarta, DLTA 3 8. Indofood CBP Sukses ICBP 4 Makmur, 9. Indofood Sukses Makmur, INDF Multi Bintang MLBI 6 Indonesia, 11. Mayora Indah, MYOR X 12. Prashida Aneka Niaga, PSDN X 13. Nippon Indosari ROTI 7 Corporindo, 14. Sekar Bumi, SKBM X X 15. Sekar Laut, SKLT X 16. Siantar Top, STTP Ultrajaya Milk Industry and Trading Company, ULTJ 9 Subsektor Rokok 18. Gudang Garam, GGRM Handjaya Mandala HMSP 11 Sampoerna, 20. Bentoel International RMBA 12 Investama, 21. Wismilak Inti Makmur, WIIM X X 76

4 Subsektor Farmasi 22. Darya Varia DVLA X Laboratoria, 23. Indofarma (Persero), INAF X 24. Kimia Farma (Persero), KAEF X 25. Kalbe Farma, KLBF Merck MERK Pyridam Farma, PYFA Schering Plough SCPI X Indonesia, 28. Industri Jamu dan SIDO X X Farmasi Sido Muncul, 29. Taisho Pharmaceutical Indonesia, SQBB X X Subsektor Kosmetik dan Barang Keperluan Rumah Tangga 30. Martina Berto, MBTO X 32. Mustika Ratu, MRAT Mandom Indonesia, TCID Unilever Indonesia, UNVR X Subsektor Peralatan Rumah Tangga 35. Kedawung Setia KDSI X Industrial, 36. Kedaung Indah Can, KICI Langgeng Makmur LMPI 19 Industry, 38. Grand Kartech,. KRAH X Sumber : Diolah oleh Peneliti (2015) 77

5 LAMPIRAN 3 Daftar Perusahaan Consumer Goods yang Menjadi Sampel No Nama Perusahaan Kode Perusahaan 1. Akasha Wira International, ADES 2. Cahaya Kalbar, CEKA 3. Delta Djakarta, DLTA 4. Indofood CBP Sukses Makmur, ICBP 5. Indofood Sukses Makmur, INDF 6. Multi Bintang Indonesia, MLBI 7. Nippon Indosari Corporindo, ROTI 8. Siantar Top, STTP 9. Ultrajaya Milk Industry and Trading Company, ULTJ 10. Gudang Garam, GGRM 11. Handjaya Mandala Sampoerna, HMSP 12. Bentoel International Investama, RMBA 14. Kalbe Farma, KLBF 15. Merck, MERK 16. Pyridam Farma, PYFA 17. Mustika Ratu, MRAT 18. Mandom Indonesia, TCID 18. Kedaung Indah Can, KICI 19. Langgeng Makmur Industry, LMPI Sumber : Diolah oleh Peneliti (2015) 78

6 LAMPIRAN 4 DAFTAR TENURE AUDIT, UMUR LISTING, AUDIT REPORT LAG, DAN SPESIALISASI INDUSTRI AUDITOR No Perusahaan Tahun Auditor Tenure (X1) Age (X2) Alag (Y) Spec (Z) 1 ADES 2010 Kiman Mustika Karta, CPA H,Fuad Hasan, Ak H. Fuad Hasan, Ak H. Fuad Hasan,CPA Bambang Budi Tresno CEKA 2010 Agung Purwanto Agung Purwanto Agung Purwanto Hermawan Setiadi Agung Purwanto DLTA 2010 Parlindungan Siahaan Parlindungan Siahaan Henri Arifian Henri Arifian Henri Arifian ICBP 2010 Indrajuwana Komala Widjaja Drs. Hari Purwantono Drs. Hari Purwantono Drs. David Sungkoro, CPA Feniwati Chendana, CPA INDF 2010 Drs. Hari Purwantono Drs. Husni Arvan, CPA Drs. Hari Purwantono Drs. David Sungkoro, CPA Feniwati Chendana, CPA MLBI 2010 Dra. Tohana Widjaja, CPA Dra. Tohana Widjaja, CPA Lok Budianto, S.E.,Ak., CPA Alexander Adrianto Tjahyadi, S.E.,CPA Dra. Tohana Widjaja, MBA, CPA ROTI 2010 David Sungkoro Drs. David Sungkoro, CPA Feniwati Chendana, CPA Feniwati Chendana, CPA Drs. David Sungkoro,CPA STTP 2010 Endang Pramuwati Drs, Jimmy Jansen, Ak.,CPA Wahyu Wibowo, CPA

7 2013 Wahyu Wibowo, CPA Wahyu Wibowo ULTJ 2010 Drs. H. Beddy R. Samsi, Ak.,CPA Drs. H. Beddy R. Samsi, Ak.,CPA Bambang Budi Tresno Bambang Budi Tresno Bambang Budi Tresno GGRM 2010 Karlika Singodimejo, SE, CPA Dra. Tohana. Widjaja, CPA Dra. Tohana Widjaja, MBA,CPA Dra. Tohana Widjaja, MBA,CPA Kusumaningsih Angkawijaya,CPA HMSP 2010 Andry D. Atmadja, SE. AK.,CPA Andry D. Atmadja, SE. AK.,CPA Andry D. Atmadja, SE. AK., CPA Nita Skolastika Ruslim, CPA Nita Skolastika Ruslim, CPA RMBA 2010 Jumadi,CPA Jumadi, S.E., CPA Eddy Rintis, S.E.,CPA Eddy Rintis, S.E.,CPA Eddy Rintis, S.E.,CPA KLBF 2010 Agung Purwanto Sinarta Peter Surja, CPA Peter Surja, CPA Sinarta MERK 2010 Dra. Tohana Widjaja, CPA Dra. Tohana Widjaja, CPA Kartika Singodimejo, S.E.,CPA Kartika Singodimejo, S.E.,CPA Joseph Vittorio Pesik, S.E.,CPA PYFA 2010 F.X.Purwoto, SE, Ak, CPA F.X.Purwoto, SE, Ak, CPA F.X.Purwoto, SE, Ak, CPA Fahmi, SE, Ak, CPA Susanto Bong, SE, Ak, CPA, CA MRAT 2010 Drs. Ruchjat Kosasih, M.M.,CPA Drs. Ruchjat Kosasih, M.M.,CPA Drs. Nunu Nurdiyaman, CPA Drs. Nunu Nurdiyaman, CPA Drs. Nunu Nurdiyaman, CPA TCID 2010 Satrio Kartikahadi, SE

8 2011 Satrio Kartikahadi, SE Satrio Kartikahadi,SE Alvin Ismanto Alvin Ismanto KICI 2010 Handriono, CPA Handriono, CPA Handriono, CPA Arief Setyadi, CPA Arsono Laksmana, CPA LMPI 2010 Wahyu Wibowo, CPA Drs. Arthawan Santika, Ak.,M.M.,CPA Drs. Jimmy Jansen, Ak.,CPA Wahyu Wibowo, AK.,CPA Wahyu Wibowo

9 LAMPIRAN 5 HASIL OUTPUT SPSS SEBELUM MODERATING Descriptive Statistics N Minimum Maximum Mean Std. Deviation TENURE AGE ALAG Valid N (listwise) 95 TENURE Frequency Percent Valid Percent Cumulative Percent Valid Total Model Summary b Adjusted R Std. Error of the Model R R Square Square Estimate Durbin-Watson a a. Predictors: (Constant), AGE, TENURE b. Dependent Variable: ALAG ANOVA b Model Sum of Squares df Mean Square F Sig. 1 Regression a Residual Total a. Predictors: (Constant), AGE, TENURE b. Dependent Variable: ALAG 82

10 Coefficients a Unstandardized Coefficients Standardized Coefficients Model B Std. Error Beta t Sig. 1 (Constant) TENURE AGE a. Dependent Variable: ALAG 83

11 One-Sample Kolmogorov-Smirnov Test Unstandardized Residual N 95 Normal Parameters a,,b Mean Std. Deviation Most Extreme Differences Absolute.097 Positive.055 Negative Kolmogorov-Smirnov Z.944 Asymp. Sig. (2-tailed).335 a. Test distribution is Normal. b. Calculated from data. Runs Test Unstandardized Residual Test Value a Cases < Test Value 47 Cases >= Test Value 48 Total Cases 95 Number of Runs 28 Z Asymp. Sig. (2-tailed).143 a. Median 84

12 LAMPIRAN 6 HASIL OUTPUT SPSS SETELAH MODERATING Descriptive Statistics N Minimum Maximum Mean Std. Deviation TENURE AGE ALAG SPEC Valid N (listwise) 95 Model Summary b Adjusted R Std. Error of the Model R R Square Square Estimate Durbin-Watson a a. Predictors: (Constant), SPEC, TENURE, AGE b. Dependent Variable: ALAG ANOVA b Model Sum of Squares df Mean Square F Sig. 1 Regression a Residual Total a. Predictors: (Constant), SPEC, TENURE, AGE b. Dependent Variable: ALAG 85

13 Unstandardized Coefficients Coefficients a Standardized Coefficients Collinearity Statistics Model B Std. Error Beta t Sig. Tolerance VIF 1 (Constant) TENURE AGE SPEC a. Dependent Variable: ALAG 86

14 One-Sample Kolmogorov-Smirnov Test Unstandardized Residual N 95 Normal Parameters a,,b Mean Std. Deviation Most Extreme Differences Absolute.086 Positive.059 Negative Kolmogorov-Smirnov Z.841 Asymp. Sig. (2-tailed)

15 Runs Test Unstandardized Residual Test Value a Cases < Test Value 46 Cases >= Test Value 49 Total Cases 95 Number of Runs 30 Z Asymp. Sig. (2-tailed).143 a. Median Coefficients a Unstandardized Coefficients Standardized Coefficients Model B Std. Error Beta t Sig. 1 (Constant) Zscore(TENURE) Zscore(SPEC) ABS(TENURE-SPEC) a. Dependent Variable: ALAG Coefficients a Unstandardized Coefficients Standardized Coefficients Model B Std. Error Beta t Sig. 1 (Constant) Zscore(AGE) Zscore(SPEC) ABS(AGE-SPEC) a. Dependent Variable: ALAG 88