Tugas Pertemuan 10a
Tugas Pertemuan 10a
1. Berikut ini data dari hasil survey kepada auditor BPK tentang pemberian opini WTP kepada
auditee
2. Kumpulkan data perusahaan yang terdaftar di bursa efek tahun selama 3 tahun berturut2
a. Hitung nilai rata-rata, nilai terkecil, nilai terbesar dan standar deviasi, dan laba bersih dan
total asset seluruh perusahaan (populasi)
b. Hitung nilai rata-rata laba kotor dan total hutang 3 sampel kelompok industri (misalnya
perbankan, manufaktur dan pertambangan)
b. a. Jelaskan level of measurement dari masing-masing variable
b. Lakukan analisis pairwise correlations dengan data hasil olahan berikut ini
DOMN
DACC SIZE BIGN T INST
1.000
DACC 0.0000
SIZE -0.1457
0.0021
BIGN -0.0761 0.3531
0.1103 0.0000
DOMNT 0.0598 0.0081 -0.0750
0.2099 0.8650 0.1152
-
INST 0.0013 0.0855 -0.0339 -0.2197
0.9775 0.0724 0.4778 0.0000
-
MGT -0.0598 0.0399 0.1156 -0.1571 -0.0790
0.2094 0.4027 0.0150 0.0009 0.0973
Notes: DACC is discretionary accruals using the modified Jones model (1991). DOMNT is
dominant ownership, measured as 1 if majority owners hold more than 50% of shares and 0
otherwise. INST is institutional ownership, measured as 1 if institutional owners hold at least
10% of shares and 0 otherwise. MGT is managerial ownership, measured as 1 if management
owns at least 10% or shares and 0 otherwise. BIGN is auditor choice, measured as 1 if the firm is
a client of a big audit firm and 0 otherwise. SIZE is firm size, measured by the natural logarithm
total of assets