Tabel Opini Audit (X1)

Wajar= 1 Tidak Wajar = 0

Kode Saham Nama Emiten 2012 2013 2014 2015 2016

BABP Bank MNC Internasional 1 1 1 1 1
BBNI Bank Negara Indonesia 0 1 1 1 1
BBNP Bank Nusantara Parahyangan 1 1 1 1 0
BCIC Bank J trust Indonesia 1 1 0 1 1
Bank Pembangunan Daerah
BEKS Banten 1 1 1 1 1
BKSW Bank QNB Indonesia 1 1 1 0 1
BNBA Bank Bumi Artha 1 1 1 1 1
BSWD Bank of India Indonesia 1 0 1 1 1
BVIC Bank Victoria Internasional 1 1 1 1 1
Rata- rata (%) 100% 100% 100% 100% 100%

Tabel Ukuran KAP

BIG FOUR = 1 NON BIG FOUR = 0

Kode Saham Nama Emiten 2012 2013 2014 2015 2016

BABP Bank MNC Internasional 1 1 1 1 1
BBNI Bank Negara Indonesia 1 1 1 1 1
BBNP Bank Nusantara Parahyangan 1 1 1 1 1
BCIC Bank J trust Indonesia 1 1 1 1 0
Bank Pembangunan Daerah
BEKS Banten 0 0 0 0 0
BKSW Bank QNB Indonesia 1 1 1 1 1
BNBA Bank Bumi Artha 1 1 1 1 1
BSWD Bank of India Indonesia 0 0 0 0 0
BVIC Bank Victoria Internasional 0 0 1 1 1
Rata-rata (%) 67% 67% 78% 78% 67%
 Tabel Pergantian Manajemen
Ganti =1 Tidak Ganti = 0

Kode Saham Nama Emiten 2012 2013 2014 2015 2016

BABP Bank MNC Internasional 1 1 1 0 0
BBNI Bank Negara Indonesia 0 0 0 1 1
BBNP Bank Nusantara Parahyangan 0 1 1 1 1
BCIC Bank J trust Indonesia 1 0 1 1 1
Bank Pembangunan Daerah
BEKS Banten 1 1 0 0 0
BKSW Bank QNB Indonesia 1 1 0 0 1
BNBA Bank Bumi Artha 0 0 0 0 0
BSWD Bank of India Indonesia 1 1 0 1 1
BVIC Bank Victoria Internasional 1 0 0 1 1
Rata-rata (%) 67% 56% 33% 56% 67%

Tabel Ukuran Perusahaan

Ln Aset

Kode Saham Nama Emiten 2012 2013 2014 2015 2016

BABP Bank MNC Internasional 23 23 23 23 23
BBNI Bank Negara Indonesia 20 20 20 20 20
BBNP Bank Nusantara Parahyangan 23 23 23 23 23
BCIC Bank J trust Indonesia 17 16 16 16 17
Bank Pembangunan Daerah
BEKS Banten 16 16 16 16 15
BKSW Bank QNB Indonesia 15 16 17 17 17
BNBA Bank Bumi Artha 29 29 29 30 30
BSWD Bank of India Indonesia 29 29 29 29 29
BVIC Bank Victoria Internasional 23 24 24 24 24
Rata-rata (%) 22 22 22 22 22
 Tabel Auditor Switching
Ganti Auditor = 1 Tidak Ganti= 0

Kode Saham Nama Emiten 2012 2013 2014 2015 2016

BABP Bank MNC Internasional 0 0 1 1 0
BBNI Bank Negara Indonesia 0 0 0 0 1
BBNP Bank Nusantara Parahyangan 0 0 1 0 0
BCIC Bank J trust Indonesia 1 0 0 0 1
Bank Pembangunan Daerah
BEKS Banten 0 1 0 1 0
BKSW Bank QNB Indonesia 0 1 0 0 0
BNBA Bank Bumi Artha 0 0 1 0 0
BSWD Bank of India Indonesia 0 0 1 0 1
BVIC Bank Victoria Internasional 1 0 1 0 0
Rata-rata (%) 0 0 1 0 0