LAMPIRAN 1 RINGKASAN PENELITIAN TERDAHULU ...31 MEDC Medco Energi International Tbk 32 PGAS Perusahaan Gas Negara (Persero) Tbk 33 PTBA Tambang Batubara Bukit Asam Tbk 34 SMCB Holcim

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

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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


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


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











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



91



22 ISAT Indosat Tbk











33 TINS Timah Tbk


35 TRUB Truba Alam Manunggal Engineering Tbk




92

Tahun 2011









8 BBTN Bank Tabungan Negara (Persero)


10 BJBR Bank Pembangunan Daerah Jawa Barat Dan Banten 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





25 ISAT Indosat Tbk











36 TINS Timah 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


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


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


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


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


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


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


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


SIZE AGE


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


SIZE AGE


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


SIZE AGE


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


SIZE AGE


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


SIZE AGE


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


SIZE AGE


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


SIZE AGE


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


SIZE AGE


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



Kompleksitas Perusahaan



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)


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)


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

Documents

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