LAMPIRAN 1 Daftar Perusahaan Consumer Goods yang Terdaftar di BEI (2010-2014) 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
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 : www.idx.co.id 75
LAMPIRAN 2 Daftar Pemilihan Sampel No Nama Perusahaan Kode Perusahaan Pemenuhan Kriteria 1 2 3 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 5 10. 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 8 17. Ultrajaya Milk Industry and Trading Company, ULTJ 9 Subsektor Rokok 18. Gudang Garam, GGRM 10 19. Handjaya Mandala HMSP 11 Sampoerna, 20. Bentoel International RMBA 12 Investama, 21. Wismilak Inti Makmur, WIIM X X 76
Subsektor Farmasi 22. Darya Varia DVLA X Laboratoria, 23. Indofarma (Persero), INAF X 24. Kimia Farma (Persero), KAEF X 25. Kalbe Farma, KLBF 13 26. Merck MERK 14 26. Pyridam Farma, PYFA 15 27. 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 16 33. Mandom Indonesia, TCID 17 34. Unilever Indonesia, UNVR X Subsektor Peralatan Rumah Tangga 35. Kedawung Setia KDSI X Industrial, 36. Kedaung Indah Can, KICI 18 37. Langgeng Makmur LMPI 19 Industry, 38. Grand Kartech,. KRAH X Sumber : www.idx.co.id Diolah oleh Peneliti (2015) 77
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 : www.idx.co.id Diolah oleh Peneliti (2015) 78
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 1 17 70 0 2011 H,Fuad Hasan, Ak 1 18 78 0 2012 H. Fuad Hasan, Ak 2 19 67 0 2013 H. Fuad Hasan,CPA 3 20 73 0 2014 Bambang Budi Tresno 1 21 89 1 2 CEKA 2010 Agung Purwanto 1 15 63 0 2011 Agung Purwanto 2 16 71 0 2012 Agung Purwanto 3 17 70 0 2013 Hermawan Setiadi 1 18 66 0 2014 Agung Purwanto 4 19 85 0 3 DLTA 2010 Parlindungan Siahaan 1 27 82 0 2011 Parlindungan Siahaan 2 28 86 0 2012 Henri Arifian 1 29 86 0 2013 Henri Arifian 2 30 86 0 2014 Henri Arifian 3 31 86 0 4 ICBP 2010 Indrajuwana Komala Widjaja 1 1 53 0 2011 Drs. Hari Purwantono 1 2 50 0 2012 Drs. Hari Purwantono 2 3 52 0 2013 Drs. David Sungkoro, CPA 1 4 48 0 2014 Feniwati Chendana, CPA 1 5 50 0 5 INDF 2010 Drs. Hari Purwantono 1 17 70 0 2011 Drs. Husni Arvan, CPA 1 18 87 0 2012 Drs. Hari Purwantono 2 19 70 0 2013 Drs. David Sungkoro, CPA 1 20 76 0 2014 Feniwati Chendana, CPA 1 21 71 0 6 MLBI 2010 Dra. Tohana Widjaja, CPA 1 17 61 0 2011 Dra. Tohana Widjaja, CPA 2 18 61 1 2012 Lok Budianto, S.E.,Ak., CPA 1 19 60 1 2013 Alexander Adrianto Tjahyadi, S.E.,CPA 1 20 76 1 2014 Dra. Tohana Widjaja, MBA, CPA 3 21 75 1 7 ROTI 2010 David Sungkoro 1 1 56 1 2011 Drs. David Sungkoro, CPA 2 2 71 0 2012 Feniwati Chendana, CPA 1 3 37 1 2013 Feniwati Chendana, CPA 2 4 48 1 2014 Drs. David Sungkoro,CPA 3 5 79 1 8 STTP 2010 Endang Pramuwati 1 15 95 0 2011 Drs, Jimmy Jansen, Ak.,CPA 1 16 94 0 2012 Wahyu Wibowo, CPA 1 17 86 0 79
2013 Wahyu Wibowo, CPA 2 18 86 0 2014 Wahyu Wibowo 3 19 86 0 9 ULTJ 2010 Drs. H. Beddy R. Samsi, Ak.,CPA 1 21 83 0 2011 Drs. H. Beddy R. Samsi, Ak.,CPA 2 22 85 0 2012 Bambang Budi Tresno 1 23 84 1 2013 Bambang Budi Tresno 2 24 83 1 2014 Bambang Budi Tresno 3 25 89 0 10 GGRM 2010 Karlika Singodimejo, SE, CPA 1 21 87 0 2011 Dra. Tohana. Widjaja, CPA 1 22 72 0 2012 Dra. Tohana Widjaja, MBA,CPA 2 23 81 0 2013 Dra. Tohana Widjaja, MBA,CPA 3 24 76 0 2014 Kusumaningsih Angkawijaya,CPA 1 25 83 0 11 HMSP 2010 Andry D. Atmadja, SE. AK.,CPA 1 21 75 0 2011 Andry D. Atmadja, SE. AK.,CPA 2 22 75 0 2012 Andry D. Atmadja, SE. AK., CPA 3 23 73 0 2013 Nita Skolastika Ruslim, CPA 1 24 86 0 2014 Nita Skolastika Ruslim, CPA 2 25 77 0 12 RMBA 2010 Jumadi,CPA 1 21 87 0 2011 Jumadi, S.E., CPA 2 22 81 0 2012 Eddy Rintis, S.E.,CPA 1 23 85 0 2013 Eddy Rintis, S.E.,CPA 2 24 86 0 2014 Eddy Rintis, S.E.,CPA 3 25 86 0 13 KLBF 2010 Agung Purwanto 1 20 67 0 2011 Sinarta 1 21 68 0 2012 Peter Surja, CPA 1 22 67 0 2013 Peter Surja, CPA 2 23 70 0 2014 Sinarta 2 24 71 0 14 MERK 2010 Dra. Tohana Widjaja, CPA 1 30 54 0 2011 Dra. Tohana Widjaja, CPA 2 31 54 0 2012 Kartika Singodimejo, S.E.,CPA 1 32 46 0 2013 Kartika Singodimejo, S.E.,CPA 2 33 45 0 2014 Joseph Vittorio Pesik, S.E.,CPA 1 34 58 0 15 PYFA 2010 F.X.Purwoto, SE, Ak, CPA 1 10 73 0 2011 F.X.Purwoto, SE, Ak, CPA 2 11 59 0 2012 F.X.Purwoto, SE, Ak, CPA 3 12 59 0 2013 Fahmi, SE, Ak, CPA 1 13 69 0 2014 Susanto Bong, SE, Ak, CPA, CA 1 14 75 0 16 MRAT 2010 Drs. Ruchjat Kosasih, M.M.,CPA 1 16 80 1 2011 Drs. Ruchjat Kosasih, M.M.,CPA 2 17 78 1 2012 Drs. Nunu Nurdiyaman, CPA 1 18 81 1 2013 Drs. Nunu Nurdiyaman, CPA 2 19 83 1 2014 Drs. Nunu Nurdiyaman, CPA 3 20 85 1 17 TCID 2010 Satrio Kartikahadi, SE 1 18 61 0 80
2011 Satrio Kartikahadi, SE 2 19 61 0 2012 Satrio Kartikahadi,SE 3 20 64 0 2013 Alvin Ismanto 1 21 64 0 2014 Alvin Ismanto 2 22 64 0 18 KICI 2010 Handriono, CPA 1 18 66 0 2011 Handriono, CPA 2 19 66 0 2012 Handriono, CPA 3 20 73 0 2013 Arief Setyadi, CPA 1 21 62 0 2014 Arsono Laksmana, CPA 1 22 63 0 19 LMPI 2010 Wahyu Wibowo, CPA 1 17 74 0 2011 Drs. Arthawan Santika, Ak.,M.M.,CPA 1 18 78 0 2012 Drs. Jimmy Jansen, Ak.,CPA 1 19 79 1 2013 Wahyu Wibowo, AK.,CPA 2 20 73 1 2014 Wahyu Wibowo 3 21 68 1 81
LAMPIRAN 5 HASIL OUTPUT SPSS SEBELUM MODERATING Descriptive Statistics N Minimum Maximum Mean Std. Deviation TENURE 95 1 4 1.64.784 AGE 95 1 34 19.00 7.116 ALAG 95 37 95 72.08 12.437 Valid N (listwise) 95 TENURE Frequency Percent Valid Percent Cumulative Percent Valid 0 79 83.2 83.2 83.2 1 16 16.8 16.8 100.0 Total 95 100.0 100.0 Model Summary b Adjusted R Std. Error of the Model R R Square Square Estimate Durbin-Watson 1.363 a.132.113 11.712.742 a. Predictors: (Constant), AGE, TENURE b. Dependent Variable: ALAG ANOVA b Model Sum of Squares df Mean Square F Sig. 1 Regression 1920.476 2 960.238 7.001.001 a Residual 12618.850 92 137.161 Total 14539.326 94 a. Predictors: (Constant), AGE, TENURE b. Dependent Variable: ALAG 82
Coefficients a Unstandardized Coefficients Standardized Coefficients Model B Std. Error Beta t Sig. 1 (Constant) 58.198 4.068 14.306.000 TENURE 1.661 1.551.105 1.071.287 AGE.587.171.336 3.436.010 a. Dependent Variable: ALAG 83
One-Sample Kolmogorov-Smirnov Test Unstandardized Residual N 95 Normal Parameters a,,b Mean.0000000 Std. Deviation 11.58633202 Most Extreme Differences Absolute.097 Positive.055 Negative -.097 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.06532 Cases < Test Value 47 Cases >= Test Value 48 Total Cases 95 Number of Runs 28 Z 1.221 Asymp. Sig. (2-tailed).143 a. Median 84
LAMPIRAN 6 HASIL OUTPUT SPSS SETELAH MODERATING Descriptive Statistics N Minimum Maximum Mean Std. Deviation TENURE 95 1 4 1.64.784 AGE 95 1 34 19.00 7.116 ALAG 95 37 95 72.08 12.437 SPEC 95 0 1.20.402 Valid N (listwise) 95 Model Summary b Adjusted R Std. Error of the Model R R Square Square Estimate Durbin-Watson 1.370 a.137.109 11.741.750 a. Predictors: (Constant), SPEC, TENURE, AGE b. Dependent Variable: ALAG ANOVA b Model Sum of Squares df Mean Square F Sig. 1 Regression 1995.231 3 665.077 4.825.004 a Residual 12544.095 91 137.847 Total 14539.326 94 a. Predictors: (Constant), SPEC, TENURE, AGE b. Dependent Variable: ALAG 85
Unstandardized Coefficients Coefficients a Standardized Coefficients Collinearity Statistics Model B Std. Error Beta t Sig. Tolerance VIF 1 (Constant) 57.411 4.216 13.617.000 TENURE 1.563 1.560.099 1.002.319.979 1.021 AGE.613.175.351 3.506.001.946 1.057 SPEC 2.269 3.081.073.736.463.956 1.046 a. Dependent Variable: ALAG 86
One-Sample Kolmogorov-Smirnov Test Unstandardized Residual N 95 Normal Parameters a,,b Mean.0000000 Std. Deviation 11.55196167 Most Extreme Differences Absolute.086 Positive.059 Negative -.086 Kolmogorov-Smirnov Z.841 Asymp. Sig. (2-tailed).479 87
Runs Test Unstandardized Residual Test Value a.02532 Cases < Test Value 46 Cases >= Test Value 49 Total Cases 95 Number of Runs 30 Z 1.221 Asymp. Sig. (2-tailed).143 a. Median Coefficients a Unstandardized Coefficients Standardized Coefficients Model B Std. Error Beta t Sig. 1 (Constant) 71.759 2.291 31.327.000 Zscore(TENURE) 1.671 1.458.134 1.146.255 Zscore(SPEC) -.091 1.486 -.007 -.061.051 ABS(TENURE-SPEC).315 1.839.023.171.004 a. Dependent Variable: ALAG Coefficients a Unstandardized Coefficients Standardized Coefficients Model B Std. Error Beta t Sig. 1 (Constant) 80.235 2.167 37.026.000 Zscore(AGE) 4.315 1.129.347 3.820.376 Zscore(SPEC) 4.803 1.423.386 3.376.064 ABS(AGE-SPEC) -6.639 1.520 -.496-4.368.009 a. Dependent Variable: ALAG 88