86
LAMPIRAN 1
RINGKASAN PENELITIAN TERDAHULU
Peneliti (Tahun) Sampel (Periode) Variabel yang
Digunakan
Variabel yang Berpengaruh
Signifikan
Made Gede
Wirakusuma
(2004)
Perusahaan-
perusahaan yang
terdaftar di BEJ
(1999 sampai
2001)
Jenis opini, solvabilitas,
internal auditor, ukuran
perusahaan,
profitabilitas, reputasi
auditor, jenis industri.
Jenis opini dengan arah
negatif, solvabilitas dengan
arah positif, internal auditor
dengan arah negatif, dan
ukuran perusahaan dengan
arah negatif.
Subekti dan
Widiyanti
(2004)
Perusahaan -
perusahaan yang
terdaftar di BEJ
(2001)
Profitabilitas, ukuran
perusahaan, sektor
industri, opini auditor,
KAP Big5.
Kelima variabel independen
Berpengaruh signifikan
terhadap audit delay.
Varianada Halim
(2000)
Perusahaan -
perusahaan yang
terdaftar di BEJ
(1997)
Ukuran perusahaan,
sektor industri, bulan
penutupan buku
tahunan, lamanya
menjadi klien KAP,
rugi/ laba operasi,
profitabilitas, dan jenis
opini.
Audit delay cenderung
panjang untuk variabel bulan
tutup buku 31 Desenber,
perusahaan yang telah lama
menjadi klien KAP dan yang
melaporkan kerugian.
Novice Lianto
dan Budi Hartono
Kusuma (2010)
Perusahaan
consumer goods
industry dan
perusahaan
multifinance yang
Profitabilitas,
solvabilitas, ukuran
perusahaan, umur
perusahaan, dan jenis
industri
Profitabilitas dengan arah
negatif, solvabilitas dan umur
perusahaan dengan arah
positif
brought to you by COREView metadata, citation and similar papers at core.ac.uk
provided by Unika Repository
87
terdaftar di BEI
(2004 sampai
2008)
Thio Anastasia
Petronila (2007)
Perusahaan non
financial (bukan
termasuk bank dan
lembaga keuangan
lainnya) yang
terdaftar di BEJ
(2003)
Skala/ ukuran
perusahaan,
profitabilitas, ukura
KAP, opini audit, pos
luar biasa, dan umur
perusahaan
Skala/ ukuran perusahaan
dengan arah negatif,
profitabilitas dengan arah
negatif, opini audit dengan
arah positif, pos luar biasa
dengan arah positif, dan umur
perusahaan dengan arah
negatif.
Jeane Deart
Meity Prabandari
dan Rustiana
(2007)
Semua perusahaan
dalam industri
keuangan yang
terdaftar di BEJ
(2002 sampai
2004)
Ukuran perusahaan,
debt to asset ratio
(DAR), rugi/ laba
perusahaan, dan
karakteristik KAP
Ukuran perusahaan dengan
arah negatif dan rugi/ laba
perusahaan dengan arah
positif.
88
LAMPIRAN 2
Daftar Sampel Penelitian
Tahun 2009
No. Kode Efek Nama Emiten
1 AALI Astra Agro Lestari Tbk
2 ADRO Adaro Energy Tbk
3 ANTM Aneka Tambang (Persero) Tbk
4 ASII Astra International Tbk
5 BBCA Bank Central Asia Tbk
6 BBNI Bank Negara Indonesia Tbk
7 BBRI Bank Rakyat Indonesia Tbk
8 BDMN Bank Danamon Indonesia Tbk
9 BISI Bisi International Tbk.
10 BLTA Berlian Laju Tanker Tbk.
11 BMRI Bank Mandiri (Persero) Tbk
12 BRPT Barito Pacific Tbk
13 ELSA Elnusa Tbk
14 INCO International Nickel Indonesia Tbk
15 INDF Indofood Sukses Makmur Tbk
16 INDY Indika Energy Tbk
17 INTP Indocement Tunggal Prakarsa Tbk
89
18 ISAT Indosat Tbk
19 ITMG Indo Tambangraya Megah Tbk
20 JSMR Jasa Marga Tbk
21 KLBF Kalbe Farma Tbk
22 LPKR Lippo Karawaci Tbk
23 LSIP Pp London Sumatera Tbk
24 MEDC Medco Energi International Tbk
25 MIRA Mitra Rajasa Tbk
26 PGAS Perusahaan Gas Negara (Persero) Tbk
27 PNBN Bank Pan Indonesia Tbk
28 PTBA Tambang Batubara Bukit Asam Tbk
29 SGRO Sampoerna Agro Tbk
30 SMCB Holcim Indonesia Tbk
31 SMGR Semen Gresik (Persero) Tbk
32 TINS Timah Tbk
33 TLKM Telekomunikasi Indonesia Tbk
34 UNSP Bakrie Sumatera Plantations Tbk.
35 UNTR United Tractors Tbk
36 UNVR Unilever Indonesia Tbk
90
Tahun 2010
No. Kode Efek Nama Emiten
1 AALI Astra Agro Lestari Tbk
2 ADRO Adaro Energy Tbk
3 ANTM Aneka Tambang (Persero) Tbk
4 ASII Astra International Tbk
5 BBCA Bank Central Asia Tbk
6 BBNI Bank Negara Indonesia Tbk
7 BBRI Bank Rakyat Indonesia Tbk
8 BDMN Bank Danamon Indonesia Tbk
9 BMRI Bank Mandiri (Persero) Tbk
10 BNBR Bakrie & Brothers Tbk
11 BRPT Barito Pacific Tbk
12 BTEL Bakrie Telecom Tbk
13 BUMI Bumi Resources Tbk
14 DEWA Darma Henwa Tbk
15 ELSA Elnusa Tbk
16 ELTY Bakrieland Development Tbk
17 ENRG Energi Mega Persada Tbk
18 INCO International Nickel Indonesia Tbk
19 INDF Indofood Sukses Makmur Tbk
91
20 INDY Indika Energy Tbk
21 INTP Indocement Tunggal Prakarsa Tbk
22 ISAT Indosat Tbk
23 ITMG Indo Tambangraya Megah Tbk
24 JSMR Jasa Marga Tbk
25 KLBF Kalbe Farma Tbk
26 LPKR Lippo Karawaci Tbk
27 LSIP Pp London Sumatera Tbk
28 MEDC Medco Energi International Tbk
29 PGAS Perusahaan Gas Negara (Persero) Tbk
30 PTBA Tambang Batubara Bukit Asam Tbk
31 SMCB Holcim Indonesia Tbk
32 SMGR Semen Gresik (Persero) Tbk
33 TINS Timah Tbk
34 TLKM Telekomunikasi Indonesia Tbk
35 TRUB Truba Alam Manunggal Engineering Tbk
36 UNSP Bakrie Sumatera Plantations Tbk.
37 UNTR United Tractors Tbk
38 UNVR Unilever Indonesia Tbk
92
Tahun 2011
No. Kode Efek Nama Emiten
1 AALI Astra Agro Lestari Tbk
2 ADRO Adaro Energy Tbk
3 ANTM Aneka Tambang (Persero) Tbk
4 ASII Astra International Tbk
5 BBCA Bank Central Asia Tbk
6 BBNI Bank Negara Indonesia Tbk
7 BBRI Bank Rakyat Indonesia Tbk
8 BBTN Bank Tabungan Negara (Persero)
9 BDMN Bank Danamon Indonesia Tbk
10 BJBR Bank Pembangunan Daerah Jawa Barat Dan Banten Tbk
11 BMRI Bank Mandiri (Persero) Tbk
12 BNBR Bakrie & Brothers Tbk
13 BRAU Berau Coal Energy Tbk
14 BUMI Bumi Resources Tbk
15 CPIN Charoen Pokphand Indonesia Tbk
16 DOID Delta Dunia Makmur Tbk
17 ELTY Bakrieland Development Tbk
18 ENRG Energi Mega Persada Tbk
19 GGRM Gudang Garam Tbk
93
20 GJTL Gajah Tunggal Tbk
21 INCO International Nickel Indonesia Tbk
22 INDF Indofood Sukses Makmur Tbk
23 INDY Indika Energy Tbk
24 INTP Indocement Tunggal Prakarsa Tbk
25 ISAT Indosat Tbk
26 ITMG Indo Tambangraya Megah Tbk
27 JSMR Jasa Marga Tbk
28 KLBF Kalbe Farma Tbk
29 LPKR Lippo Karawaci Tbk
30 LSIP Pp London Sumatera Tbk
31 MEDC Medco Energi International Tbk
32 PGAS Perusahaan Gas Negara (Persero) Tbk
33 PTBA Tambang Batubara Bukit Asam Tbk
34 SMCB Holcim Indonesia Tbk
35 SMGR Semen Gresik (Persero) Tbk
36 TINS Timah Tbk
37 TLKM Telekomunikasi Indonesia Tbk
38 UNSP Bakrie Sumatera Plantations Tbk.
39 UNTR United Tractors Tbk
40 UNVR Unilever Indonesia Tbk
94
LAMPIRAN 3
No Kode LB TU TA aktiva lancar hutang lancar
1 AALI 09 1.660.649 1.144.783 7.571.399 1.714.426 938.796
2 ADRO 4.367.252 24.953.474 42.465.408 15.836.859 7.996.026
3 ANTM 604.307.088 1.748.127.419 9.939.996.438 5.436.847.017 747.531.096
4 ASII 10.040 40.006 88.938 36.595 26.735
5 BBCA 6.807.242 254.535.601 282.392.294 275.030.133 252.160.142
6 BBNI 20.304.701.582 1.380.787.295.304 1.590.525.156.090 1.541.957.164.642 1.338.047.919.137
7 BBRI 7.308.292 289.689.648 316.947.029 308.318.909 279.840.773
8 BDMN 1.532.533 82.695.967 98.597.953 79.928.807 73.972.697
9 BISI 75.780 347.211 1.412.075 1.042.621 318.416
10 BLTA -285.876 1.879.630 2.497.922 337.510 444.964
11 BMRI 7.155.464 359.318.341 394.616.604 296.521.245 343.968.687
12 BRPT 547.265 7.573.990 16.375.286 6.122.175 2.832.156
13 ELSA 466.233 2.286.168 4.210.421 2.548.026 1.661.190
14 INCO 170.417 456.694 2.038.000 629.236 86.962
15 INDF 2.075.861 24.886.781 40.382.953 12.954.813 11.158.962
95
No Kode LB TU TA aktiva lancar hutang lancar
16 INDY 725.670.170 6.338.950.794 11.683.614.752 4.876.089.016 1.382.491.174
17 INTP 2.746.654.071.082 2.572.076.053.210 13.276.270.232.548 5.322.916.291.443 1.771.030.703.811
18 ISAT 1.736.076 36.858.594 55.377.075 7.138.888 13.064.212
19 ITMG 335.551 411.085 1.198.571 673.004 340.267
20 JSMR 992.693.559 8.428.822.898 16.174.263.947 3.430.338.210 2.966.355.283
21 KLBF 929.003.740.338 1.691.512.395.248 6.482.446.670.172 4.701.892.518.076 1.574.137.415.862
22 LPKR 388.053.495.627 6.838.712.415.878 12.127.644.010.796 9.144.231.159.826 6.142.267.209.105
23 LSIP 707.487 1.038.812 4.852.277 964.362 686.189
24 MEDC 19.231.994 1.312.826.289 2.040.509.378 791.222.447 509.163.054
25 MIRA -2.726.713.715.635 10.686.577.372.140 9.270.084.267.918 1.757.129.069.024 8.408.438.298.697
26 PGAS 6.229.043.496.319 15.892.626.383.617 28.670.439.792.000 9.263.400.994.474 3.729.795.011.315
27 PNBN 915.298 66.210.409 77.857.418 74.836.874 61.544.073
28 PTBA 2.727.734 2.292.740 8.078.578 6.783.391 1.380.908
29 SGRO 281.766.208 474.967.085 2.261.798.239 615.541.739 235.648.479
30 SMCB 895.751 3.968.056 7.265.366 1.476.338 1.162.542
31 SMGR 3.326.487.957 2.633.214.059 12.951.308.161 8.207.041.215 2.294.842.315
96
No Kode LB TU TA aktiva lancar hutang lancar
32 TINS 313.751 1.425.361 4.855.712 3.244.475 1.103.074
33 TLKM 11.332.140 47.636.512 97.559.606 16.186.024 26.717.414
34 UNSP 252.783.327 2.401.056.025 5.071.797.313 666.219.885 659.502.236
35 UNTR 3.817.541 10.453.748 24.404.828 11.969.001 7.225.966
36 UNVR 3.044.107 3.776.415 7.484.990 3.598.793 3.454.869
37 AALI 10 2.016.780 1.334.542 8.791.799 2.051.177 1.061.652
38 ADRO 2.207.313 21.970.369 40.600.921 1.109.778 644.407
39 ANTM 1.683.399.992 2.635.339.359 12.310.732.099 7.513.512.117 1.938.448.161
40 ASII 14.366 54.168 112.857 46,843 36,482
41 BBCA 8.479.273 289.851.060 324.419.069 317.329.211 287.039.046
42 BBNI 4.101.706 215.431.004 248.580.529 240.555.169 207.560.749
43 BBRI 11.472.385 367.612.492 404.285.602 397.701.990 355.690.285
44 BDMN 2.983.761 99.597.545 118.206.573 111.530.954 95.545.985
45 BMRI 9.369.226 382.453.091 449.774.551 434461666 366057565
46 BNBR -7.640.918.548 18.120.771.132 31.768.029.375 14.904.044.597 7.330.603.416
47 BRPT -738.851 8.145.729 16.015.188 5.915.459 4.104.017
97
No Kode LB TU TA aktiva lancar hutang lancar
48 BTEL 9.975.729.110 7.158.061.068.779 12.352.891.387.578 1.436.140.216.095 1.759.605.829.930
49 BUMI 266.050.314 5.728.676.010 7.047.454.013 2.576.072.995 1.365.508.063
50 DEWA 467.341 124.695.578 462.511.533 180.901.132 74.545.033
51 ELSA 63.906 1.728.408 3.678.566 2.079.391 1.283.809
52 ELTY 210.385.985.746 6.582.727.429.196 17.064.195.774.257 10.997.058.924.614 4.005.622.043.598
53 ENRG -62.318.783 5.875.002.790 11.762.035.570 1.924.741.246 3.141.048.154
54 INCO 437.363 510.395 2.190.235 712.906 158.097
55 INDF 3.934.808 22.423.117 47.275.955 20.077.994 9.859.118
56 INDY 778.310 6.002.889 11.458.782 4.781.914 1.359.526
57 INTP 3.224.681 2.245.548 15.346.146 7.484.807 1.347.706
58 ISAT 724.019 34.581.701 52.818.187 6.158.854 11.946.853
59 ITMG 204.151 368.682 1.089.706 608.153 331.527
60 JSMR 1.184.495.808 10.592.662.907 18.952.129.334 4.090.141.492 2.478.279.260
61 KLBF 1.343.798.968.422 1.260.361.432.719 7.032.496.663.288 5.031.544.864.749 1.146.489.093.666
62 LPKR 594.520.918.780 7.975.967.598.988 16.155.384.919.926 13.103.105.353.710 7.858.878.150.149
63 LSIP 1.033.329 1.007.328 5.561.433 1.487.257 621.593
98
No Kode LB TU TA aktiva lancar hutang lancar
64 MEDC 88.157.262 1.463.237.809 2.278.068.237 758.563.781 500.318.424
65 PGAS 6.463.399.734.308 16.986.476.547.117 32.087.430.994.073 13.858.679.369.359 4.035.777.167.686
66 PTBA 1.998.937 2.281.451 8.722.699 6.645.953 1.148.036
67 SMCB 830.382 3.611.246 10.437.249 2.253.237 1.355.830
68 SMGR 3.659.114.098 3.423.246.058 15.562.998.946 7.345.867.929 2.517.518.619
69 TINS 947.958 1.678.033 5.881.108 4.108.890 1.269.482
70 TLKM 15.870 44.086 100.501 18.729 20.473
71 TRUB 52.779.094 4.435.126.328 6.400.426.639 3.956.048.280 2.451.579.218
72 UNSP 808.694.189 9.954.999.649 18.498.498.371 1.788.214.165 3.342.539.718
73 UNTR 3.874.515 13.535.508 29.700.914 15.532.762 9.919.225
74 UNVR 3.384.648 4.652.409 8.701.262 3.748.130 4.402.940
75 AALI 11 2.498.565 1.778.337 10.204.495 1.886.387 1.440.351
76 ADRO 552.103 3.215.738 5.678.961 1.297.525 770.201
77 ANTM 1.927.891.998 4.429.191.527 15.201.235.077 9.108.019.774 855.829.583
78 ASII 21.077 77.683 153.521 65.978 48.371
79 BBCA 10.817.798 339.165.506 381.908.353 373.578.663 335.681.924
99
No Kode LB TU TA aktiva lancar hutang lancar
80 BBNI 5.808.218 261.215.137 299.058.161 290.325.965 254.199.584
81 BBRI 15.087.996 420.078.955 469.899.284 462.588.272 408.422.606
82 BBTN 1.118.661 81.799.816 89.121.459 86.997.066 68.407.318
83 BDMN 3.449.033 116.097.931 141.934.432 134.828.865 111.512.127
84 BJBR 962.695 47.089.955 54.448.658 53.019.499 43.399.088
85 BMRI 12.695.885 451.379.750 551.891.704 534251797 430149765
86 BNBR 131.875.515 13.046.034.152 25.212.650.666 11.676.676.790 11.592.898.680
87 BRAU 160.842 1.535.257 2.059.239 1.049.404 797.288
88 BUMI 215.102.252 6.191.718.073 7.368.121.749 2.581.185.496 2.341.285.350
89 CPIN 2.362.497 2.658.734 8.848.204 5.250.245 1.575.552
90 DOID -153.375 9.864.475 10.819.779 4.367.499 2.019.204
91 ELTY 74.749.903.688 6.805.878.160.103 17.707.949.598.417 11.529.326.790.825 5.976.049.422.207
92 ENRG 173.924.495 11.215.084.920 17.354.833.906 2.731.197.799 4.310.652.843
93 GGRM 4.958.102 14.537.777 39.088.705 30.381.754 13.534.319
94 GJTL 683.629 7.123.318 11.554.143 5.073.477 2.900.317
95 INCO 333.763 652.193 2.421.362 780.522 178.818
100
No Kode LB TU TA aktiva lancar hutang lancar
96 INDF 4.891.673 21.975.708 53.585.933 24.501.734 12.831.304
97 INDY 1.200.171 10.524.694 18.253.817 6.346.501 3.876.137
98 INTP 3.601.516 2.417.380 18.151.331 10.314.573 1.476.597
99 ISAT 932.503 33.356.338 52.172.311 6.579.439 11.952.171
100 ITMG 546.126 497.670 1.578.474 1.066.427 450.748
101 JSMR 1.318.823.974 12.191.853.456 21.432.133.718 3.996.740.525 3.768.595.625
102 KLBF 1.522.956.820.292 1.758.619.054.414 8.274.554.112.840 5.956.123.240.307 1.630.588.528.518
103 LPKR 814.094.348.926 8.850.153.220.430 18.259.171.414.884 14.557.103.993.786 8.706.981.736.200
104 LSIP 1.701.513 952.435 6.791.859 2.567.657 531.326
105 MEDC 89.219.535 1.732.050.492 2.587.397.459 1.302.648.797 811.517.621
106 PGAS 6.118.209.661.023 13.791.733.833.710 30.976.445.812.225 13.656.295.463.956 2.483.316.997.394
107 PTBA 3.088.067 3.342.102 11.507.104 8.859.260 1.912.423
108 SMCB 1.063.560 3.423.241 10.950.501 2.468.172 1.683.799
109 SMGR 3.955.272.512 5.046.505.788 19.661.602.767 7.646.144.851 2.889.137.195
110 TINS 896.806 1.972.012 6.569.807 4.631.418 1.421.976
111 TLKM 15.470 42.073 103.054 21.258 22.189
101
No Kode LB TU TA aktiva lancar hutang lancar
112 UNSP 745.500.653 9.644.732.756 18.702.295.203 1.369.517.754 3.443.758.819
113 UNTR 5.899.506 18.936.114 46.440.062 25.625.578 14.930.069
114 UNVR 4.164.304 6.801.375 10.482.312 4.446.219 6.474.594
102
No Kode SOLVA LIKUID PROFIT
SIZE AGE
(bulan) SUBS KAP OPIN ARL (hari)
1 AALI 09 0,1512 1,8262 0,2193
12,879 146,8 1 1 1 50
2 ADRO 0,5876 1,9806 0,1028
13,628 17,8 1 1 1 81
3 ANTM 0,1759 7,2731 0,0608
12,997 147,2 1 1 1 61
4 ASII 0,4498 1,3688 0,1129
13,949 243,5 1 1 1 55
5 BBCA 0,9014 1,0907 0,0241
14,451 116,7 1 1 0 64
6 BBNI 0,8681 1,1524 0,0128
12,202 159,5 0 0 0 105
7 BBRI 0,9140 1,1018 0,0231
14,501 75,1 1 1 0 83
8 BDMN 0,8387 1,0805 0,0155
13,994 244,3 1 0 0 41
9 BISI 0,2459 3,2744 0,0537
12,150 32,2 1 1 0 82
10 BLTA 0,7525 0,7585 -0,1144
13,398 242,8 1 1 1 102
11 BMRI 0,9106 0,8621 0,0181
14,596 80,1 1 1 1 53
12 BRPT 0,4625 2,1617 0,0334
13,214 185,7 1 1 1 81
13 ELSA 0,5430 1,5339 0,1107
12,624 23,5 1 1 0 83
14 INCO 0,2241 7,2358 0,0836
13,309 239,0 0 1 0 56
103
No Kode SOLVA LIKUID PROFIT
SIZE AGE
(bulan) SUBS KAP OPIN ARL (hari)
15 INDF 0,6163 1,1609 0,0514
13,606 190,2 1 1 1 77
16 INDY 0,5426 3,5270 0,0621
13,068 18,9 1 1 1 84
17 INTP 0,1937 3,0055 0,2069
13,123 246,5 1 1 0 62
18 ISAT 0,6656 0,5464 0,0314
13,743 194,8 1 0 0 144
19 ITMG 0,3430 1,9779 0,2800
13,079 24,8 1 1 0 55
20 JSMR 0,5211 1,1564 0,0614
13,209 26,4 1 0 1 74
21 KLBF 0,2609 2,9870 0,1433
12,812 215,4 1 1 1 70
22 LPKR 0,5639 1,4887 0,0320
13,084 164,5 1 0 1 29
23 LSIP 0,2141 1,4054 0,1458
12,686 165,2 1 1 1 33
24 MEDC 0,6434 1,5540 0,0094
13,310 185,3 1 1 0 77
25 MIRA 1,1528 0,2090 -0,2941
12,967 157,3 1 0 0 152
26 PGAS 0,5543 2,4836 0,2173
13,457 73,9 1 1 0 82
27 PNBN 0,8504 1,2160 0,0118
13,891 19,3 1 1 1 84
28 PTBA 0,2838 4,9123 0,3377
12,907 85,5 1 1 0 60
104
No Kode SOLVA LIKUID PROFIT
SIZE AGE
(bulan) SUBS KAP OPIN ARL (hari)
29 SGRO 0,2100 2,6121 0,1246
12,354 31,3 1 1 1 71
30 SMCB 0,5462 1,2699 0,1233
12,861 394,4 0 1 1 33
31 SMGR 0,2033 3,5763 0,2568
13,112 225,2 1 1 1 76
32 TINS 0,2935 2,9413 0,0646
12,686 173,6 1 1 1 85
33 TLKM 0,4883 0,6058 0,1162
13,989 172,0 1 1 1 98
34 UNSP 0,4734 1,0102 0,0498
12,705 243,3 1 0 1 85
35 UNTR 0,4283 1,6564 0,1564
13,387 255,6 1 1 0 50
36 UNVR 0,5045 1,0417 0,4067
12,874 342,4 1 1 0 82
37 AALI 10 0,1518 1,9321 0,2294
12,944 159,0 1 1 1 49
38 ADRO 0,5411 1,7222 0,0544
13,609 29,9 1 1 0 74
39 ANTM 0,2141 3,8760 0,1367
13,090 159,4 1 1 1 80
40 ASII 0,4800 1,2840 0,1273
14,053 255,6 1 1 1 52
41 BBCA 0,8934 1,1055 0,0261
14,511 128,9 1 1 1 77
42 BBNI 0,8666 1,1590 0,0165
14,395 171,6 0 1 0 53
105
No Kode SOLVA LIKUID PROFIT
SIZE AGE
(bulan) SUBS KAP OPIN ARL (hari)
43 BBRI 0,9093 1,1181 0,0284
14,607 87,3 1 1 1 88
44 BDMN 0,8426 1,1673 0,0252
14,073 256,4 1 1 0 35
45 BMRI 0,8503 1,1869 0,0208
14,653 92,3 1 1 1 89
46 BNBR 0,5704 2,0331 -0,2405
13,502 259,8 1 0 1 90
47 BRPT 0,5086 1,4414 -0,0461
13,205 197,8 1 1 1 82
48 BTEL 0,5795 0,8162 0,0008
13,092 59,7 0 0 0 76
49 BUMI 0,8129 1,8865 0,0378
13,848 248,6 1 0 1 83
50 DEWA 0,2696 2,4267 0,0010
12,665 11,8 1 0 1 84
51 ELSA 0,4699 1,6197 0,0174
12,566 35,3 1 1 0 59
52 ELTY 0,3858 2,7454 0,0123
13,232 184,7 1 0 1 80
53 ENRG 0,4995 0,6128 -0,0053
13,070 80,3 1 0 0 81
54 INCO 0,2330 4,5093 0,1997
13,340 251,1 0 1 0 63
55 INDF 0,4743 2,0365 0,0832
13,675 202,4 1 1 1 70
56 INDY 0,5239 3,5173 0,0679
13,059 31,1 1 1 1 84
106
No Kode SOLVA LIKUID PROFIT
SIZE AGE
(bulan) SUBS KAP OPIN ARL (hari)
57 INTP 0,1463 5,5537 0,2101
13,186 258,7 1 1 0 59
58 ISAT 0,6547 0,5155 0,0137
13,723 206,9 1 1 0 41
59 ITMG 0,3383 1,8344 0,1873
13,037 37,0 1 1 0 54
60 JSMR 0,5589 1,6504 0,0625
13,278 38,5 1 0 1 81
61 KLBF 0,1792 4,3887 0,1911
12,847 227,5 1 1 1 67
62 LPKR 0,4937 1,6673 0,0368
13,208 176,6 1 0 1 25
63 LSIP 0,1811 2,3927 0,1858
12,745 177,3 1 1 1 32
64 MEDC 0,6423 1,5162 0,0387
13,358 197,5 1 1 0 81
65 PGAS 0,5294 3,4340 0,2014
13,506 85,8 1 1 0 82
66 PTBA 0,2616 5,7890 0,2292
12,941 97,7 1 1 0 59
67 SMCB 0,3460 1,6619 0,0796
13,019 406,6 0 1 0 31
68 SMGR 0,2200 2,9179 0,2351
13,192 237,3 1 1 1 67
69 TINS 0,2853 3,2367 0,1612
12,769 185,8 1 1 0 83
70 TLKM 0,4387 0,9148 0,1579
14,002 184,2 1 1 0 88
107
No Kode SOLVA LIKUID PROFIT
SIZE AGE
(bulan) SUBS KAP OPIN ARL (hari)
71 TRUB 0,6929 1,6137 0,0082
12,806 51,2 1 0 0 167
72 UNSP 0,5382 0,5350 0,0437
13,267 255,5 1 0 1 68
73 UNTR 0,4557 1,5659 0,1305
13,473 267,8 1 1 0 55
74 UNVR 0,5347 0,8513 0,3890
12,940 354,6 1 1 0 82
75 AALI 11 0,1743 1,3097 0,2448
13,009 171,2 1 1 1 51
76 ADRO 0,5663 1,6847 0,0972
12,754 42,1 1 1 0 86
77 ANTM 0,2914 10,6423 0,1268
13,182 171,6 1 1 1 74
78 ASII 0,5060 1,3640 0,1373
14,186 267,8 1 1 1 55
79 BBCA 0,8881 1,1129 0,0283
14,582 141,0 1 1 1 87
80 BBNI 0,8735 1,1421 0,0194
14,476 183,8 0 1 0 48
81 BBRI 0,8940 1,1326 0,0321
14,672 99,4 1 1 1 58
82 BBTN 0,9178 1,2718 0,0126
13,950 25,1 0 1 0 58
83 BDMN 0,8180 1,2091 0,0243
14,152 268,6 1 1 0 38
84 BJBR 0,8649 1,2217 0,0177
13,736 18,3 0 1 1 66
108
No Kode SOLVA LIKUID PROFIT
SIZE AGE
(bulan) SUBS KAP OPIN ARL (hari)
85 BMRI 0,8179 1,2420 0,0230
14,742 104,5 1 1 1 67
86 BNBR 0,5174 1,0072 0,0052
13,402 272,0 1 0 1 121
87 BRAU 0,7455 1,3162 0,0781
13,314 17,1 1 1 1 87
88 BUMI 0,8403 1,1025 0,0292
13,867 260,8 1 0 1 87
89 CPIN 0,3005 3,3323 0,2670
12,947 255,6 1 1 0 81
90 DOID 0,9117 2,1630 -0,0142
13,034 128,9 1 0 1 68
91 ELTY 0,3843 1,9293 0,0042
13,248 196,9 1 0 1 89
92 ENRG 0,6462 0,6336 0,0100
13,239 92,5 1 0 1 88
93 GGRM 0,3719 2,2448 0,1268
13,592 259,9 1 0 0 73
94 GJTL 0,6165 1,7493 0,0592
13,063 263,6 1 1 0 87
95 INCO 0,2693 4,3649 0,1378
13,384 263,3 0 1 0 82
96 INDF 0,4101 1,9095 0,0913
13,729 214,6 1 1 1 75
97 INDY 0,5766 1,6373 0,0657
13,261 43,3 1 1 1 86
98 INTP 0,1332 6,9854 0,1984
13,259 270,9 1 1 0 72
109
No Kode SOLVA LIKUID PROFIT
SIZE AGE
(bulan) SUBS KAP OPIN ARL (hari)
99 ISAT 0,6393 0,5505 0,0179
13,717 219,1 1 1 0 51
100 ITMG 0,3153 2,3659 0,3460
13,198 49,1 1 1 0 53
101 JSMR 0,5689 1,0605 0,0615
13,331 50,7 1 0 1 82
102 KLBF 0,2125 3,6527 0,1841
12,918 239,7 1 1 1 69
103 LPKR 0,4847 1,6719 0,0446
13,261 188,8 1 0 1 48
104 LSIP 0,1402 4,8325 0,2505
12,832 189,5 1 1 1 37
105 MEDC 0,6694 1,6052 0,0345
13,413 209,6 1 1 0 80
106 PGAS 0,4452 5,4992 0,1975
13,491 97,9 1 1 0 66
107 PTBA 0,2904 4,6325 0,2684
13,061 109,8 1 1 0 59
108 SMCB 0,3126 1,4658 0,0971
13,039 418,8 0 1 0 45
109 SMGR 0,2567 2,6465 0,2012
13,294 249,5 1 1 1 79
110 TINS 0,3002 3,2570 0,1365
12,818 198,0 1 1 0 80
111 TLKM 0,4083 0,9580 0,1501
14,013 196,4 1 1 0 90
112 UNSP 0,5157 0,3977 0,0399
13,272 267,6 1 0 1 95
110
No Kode SOLVA LIKUID PROFIT
SIZE AGE
(bulan) SUBS KAP OPIN ARL (hari)
113 UNTR 0,4078 1,7164 0,1270
13,667 280,0 1 1 0 51
114 UNVR 0,6488 0,6867 0,3973
13,020 366,7 1 1 0 90
111
LAMPIRAN 4
STATISTIK DESKRIPTIF
Descriptive Statistics N Minimum Maximum Mean Std. DeviationARL (hari) 114 25 167 71,84 22,787SOLVA 114 ,1332 1,1528 ,509684 ,2383357LIKUID 114 ,2090 10,6423 2,157775 1,6671674PROFIT 114 -,2941 ,4067 ,097214 ,1106800SIZE 114 12,150 14,742 13,37207 ,563660AGE (bulan) 114 11,8 418,8 169,066 96,5858Valid N (listwise) 114
STATISTIK DESKRIPTIF (dummy)
Reputasi KAP
Frequency Percent Valid Percent Cumulative
Percent Valid 0 26 22,8 22,8 22,8 1 88 77,2 77,2 100,0 Total 114 100,0 100,0
Jenis Opini Auditor Independen
Frequency Percent Valid Percent Cumulative
Percent Valid 0 54 47,4 47,4 47,4 1 60 52,6 52,6 100,0 Total 114 100,0 100,0
Kompleksitas Perusahaan
Frequency Percent Valid Percent Cumulative
Percent Valid 0 12 10,5 10,5 10,5 1 102 89,5 89,5 100,0 Total 114 100,0 100,0
112
LAMPIRAN 5
UJI ASUMSI KLASIK
Normalitas
420 -2
Regression Standardized Residual
30
25
20
15
10
5
0
Histogram
Dependent Variable: ARL (hari)
113
One-Sample Kolmogorov-Smirnov Test
Unstandardize
d Residual N 114Normal Parameters(a,b) Mean ,0000000 Std. Deviation 19,12899428Most Extreme Differences Absolute ,074 Positive ,052 Negative -,074Kolmogorov-Smirnov Z ,793Asymp. Sig. (2-tailed) ,635
a Test distribution is Normal. b Calculated from data.
1.00.80.60.40.20.0Observed Cum Prob
1.0
0.8
0.6
0.4
0.2
0.0
Expected Cum Prob
Normal P-P Plot of Regression Standardized Residual
Dependent Variable: ARL (hari)
114
Multikolinearitas
Coefficients(a)
Model Unstandardized
Coefficients Standardized Coefficients t Sig. Collinearity Statistics
B Std. Error Beta Tolerance VIF 1 (Constant) 122,322 62,904 1,945 ,055 SOLVA 54,109 16,096 ,566 3,362 ,001 ,239 4,183 LIKUID -13,757 6,452 -,129 -1,910 ,072 ,600 1,665 PROFIT -18,066 24,342 -,088 -,742 ,460 ,485 2,063 KAP -7,300 5,516 -,135 -1,323 ,189 ,651 1,536 OPIN -3,356 4,151 -,074 -,808 ,421 ,812 1,232 SIZE -5,646 2,075 -,140 -1,513 ,083 ,430 2,325 AGE (bulan) -,024 ,021 -,103 -1,133 ,260 ,818 1,223 SUBS 11,551 6,922 ,156 1,669 ,098 ,773 1,294
a Dependent Variable: audit report lag
115
Heteroskedastisitas
Coefficients(a)
Model Unstandardized
Coefficients Standardized Coefficients t Sig.
B Std. Error Beta 1 (Constant) 45,024 38,747 1,162 ,248 SOLVA 2,440 9,914 ,045 ,246 ,806 LIKUID -,856 ,894 -,111 -,957 ,341 PROFIT 1,350 14,994 ,012 ,090 ,928 KAP -8,620 3,398 -,281 -1,537 ,113 OPIN -2,748 2,557 -,107 -1,075 ,285 SIZE -2,488 3,126 -,109 -,796 ,428 AGE (bulan) ,030 ,013 ,222 2,241 ,027 SUBS 5,465 4,264 ,131 1,282 ,203
a Dependent Variable: AbsUt
Pengobatan Heteroskedastisitas
Coefficients(a,b) Model
Unstandardized Coefficients
Standardized Coefficients t
Sig.
B Std. Error Beta
1 SOLVA -9,122 8,954 -,332 -1,019 ,311 LIKUID -52,396 42,923 -,167 -1,221 ,225 PROFIT 11,083 11,577 ,120 ,957 ,341 KAP -14,857 30,323 -1,004 -,490 ,625 OPIN -,866 1,995 -,040 -,434 ,665 SIZE 2,198 2,426 1,986 ,906 ,367 AGE (bulan) ,015 ,010 ,197 1,458 ,148 SUBS -1,012 3,185 -,064 -,318 ,751
a Dependent Variable: AbsUt b Linear Regression through the Origin
116
Autokorelasi
Model Summary(b)
Model R R Square
Adjusted R Square
Std. Error of the Estimate
Durbin-Watson
1 ,543(a) ,295 ,234 19,940 1,944a Predictors: (Constant), subs, KAP, umur( bulan), ukuran perusahaan, OPIN, likuid, profit, solva, IND b Dependent Variable: audit report lag (hari)
UJI REGRESI LINEAR BERGANDA
Model Summary(b)
Model R R SquareAdjusted R
Square Std. Error of the
Estimate 1 ,543(a) ,295 ,234 19,940
a Predictors: (Constant), subs, KAP, likuid, umur( bulan), ukuran perusahaan, OPIN, profit, solva, IND b Dependent Variable: audit report lag
ANOVA(b)
Model Sum of Squares df Mean Square F Sig.
1 Regression 17328,376 9 1925,375 4,843 ,000(a) Residual 41348,782 104 397,584 Total 58677,158 113
a Predictors: (Constant), subs, KAP, likuid, umur( bulan), ukuran perusahaan, OPIN, profit, solva, IND b Dependent Variable: audit report lag Sumber : Data sekunder yang telah diolah
117
Coefficients(a)
Model Unstandardized
Coefficients
Standardized
Coefficients t
Sig.
Sig/2 Hasil Hipotesis
B Std.
Error Beta
1 (Constant) 122,322 62,904 1,945 ,055 SOLVA 54,109 16,096 ,566 3,362 ,001 ,0005 H1 : diterima LIKUID -13,757 6,452 -,129 -1,910 ,072 ,036 H2 : diterima PROFIT -18,066 24,342 -,088 -,742 ,460 ,230 H3 : ditolak KAP -7,300 5,516 -,135 -1,323 ,189 ,094 H5 : ditolak OPIN -3,356 4,151 -,074 -,808 ,421 ,210 H6 : ditolak SIZE -5,646 2,075 -,140 -1,513 ,083 ,042 H7 : diterima AGE (bulan) -,024 ,021 -,103 -1,133 ,260 ,130 H8 : ditolak SUBS 11,551 6,922 ,156 1,669 ,098 ,049 H9 : diterima
a Dependent Variable audit report lag