75
Logistic Regression
Case Processing Summary
Unweighted Cases
a
N Percent
Selected Cases Included in Analysis
165 100.0
Missing Cases .0
Total 165
100.0 Unselected Cases
.0 Total
165 100.0
a. If weight is in effect, see classification table for the total number of cases.
Dependent Variable Encoding
Original Value Internal Value
1 1
Block 0: Beginning Block
Iteration History
a,b,c
Iteration -2 Log
likelihood Coefficients
Constant
Step 0 1
107.793 1.636
2 100.800
2.165 3
100.531 2.295
4 100.530
2.303 5
100.530 2.303
a. Constant is included in the model. b. Initial -2 Log Likelihood: 100.530
c. Estimation terminated at iteration number 5 because parameter estimates changed by less than
.001.
Universitas Sumatera Utara
76
Classification Table
a,b
Observed Predicted
TL Percentage
Correct 1
Step 0 TL
15 .0
1 150
100.0 Overall Percentage
90.9
a. Constant is included in the model. b. The cut value is .500
Variables in the Equation
B S.E.
Wald df
Sig. ExpB
Step 0 Constant 2.303
.271 72.299
1 .000
10.000
Variables not in the Equation
Score df
Sig.
Step 0 Variables
SIZE 5.768
1 .016
GEAR 2.572
1 .109
AGE .180
1 .672
KAP .970
1 .325
OAU 20.245
1 .000
Overall Statistics 30.334
5 .000
Block 1: Method = Enter
Iteration History
a,b,c,d
Iteration -2 Log
likelihood Coefficients
Constant SIZE GEAR
AGE KAP
OAU
Step 1 1
95.008 -7.718
.193 .070
-.141 -.015
4.002 2
81.773 -15.924
.432 .165
-.314 -.058
6.214 3
79.496 -22.743
.627 .235
-.429 -.140
7.984 4
79.317 -25.768
.694 .247
-.450 -.194
9.263 5
79.302 -26.963
.700 .246
-.450 -.202 10.295
6 79.297
-27.967 .700
.246 -.450
-.202 11.297 7
79.295 -28.967
.700 .246
-.450 -.202 12.298
8 79.295
-29.968 .700
.246 -.450
-.202 13.298 9
79.294 -30.968
.700 .246
-.450 -.202 14.298
10 79.294
-31.968 .700
.246 -.450
-.202 15.298 11
79.294 -32.968
.700 .246
-.450 -.202 16.298
Universitas Sumatera Utara
77
12 79.294
-33.968 .700
.246 -.450
-.202 17.298 13
79.294 -34.968
.700 .246
-.450 -.202 18.298
14 79.294
-35.968 .700
.246 -.450
-.202 19.298 15
79.294 -36.968
.700 .246
-.450 -.202 20.298
16 79.294
-37.968 .700
.246 -.450
-.202 21.298 17
79.294 -38.968
.700 .246
-.450 -.202 22.298
18 79.294
-39.968 .700
.246 -.450
-.202 23.298 19
79.294 -40.968
.700 .246
-.450 -.202 24.298
20 79.294
-41.968 .700
.246 -.450
-.202 25.298
a. Method: Enter b. Constant is included in the model.
c. Initial -2 Log Likelihood: 100.530 d. Estimation terminated at iteration number 20 because maximum iterations has been reached. Final solution
cannot be found.
Omnibus Tests of Model Coefficients
Chi-square df
Sig. Step 1
Step 21.236
5 .001
Block 21.236
5 .001
Model 21.236
5 .001
Model Summary
Step -2 Log
likelihood Cox Snell R
Square Nagelkerke R
Square 1
79.294
a
.121 .265
a. Estimation terminated at iteration number 20 because maximum iterations has been reached. Final solution cannot be
found.
Hosmer and Lemeshow Test
Step Chi-square
df Sig.
1 5.327
8 .722
Contingency Table for Hosmer and Lemeshow Test
TL = 0 TL = 1
Total Observed Expected Observe
d Expected
Step 1 1
5 5.990
12 11.010
17 2
3 2.910
14 14.090
17 3
4 2.007
13 14.993
17 4
1 1.119
16 15.881
17
Universitas Sumatera Utara
78
5 .869
17 16.131
17 6
1 .687
16 16.313
17 7
.551 17
16.449 17
8 1
.437 16
16.563 17
9 .311
17 16.689
17 10
.118 12
11.882 12
Classification Table
a
Observed Predicted
TL Percentage
Correct 1
Step 1 TL
2 13
13.3 1
150 100.0
Overall Percentage
92.1
a. The cut value is .500
Variables in the Equation
B S.E.
Wald df
Sig. ExpB
Step 1
a
SIZE .700
.264 7.020
1 .008
2.014 GEAR
.246 1.204
.042 1
.838 1.279
AGE -.450
.673 .448
1 .503
.637 KAP
-.202 .903
.050 1
.823 .817
OAU 25.298 28408.405
.000 1
.999 97001190619.943 Constant
-41.968 28408.406 .000
1 .999
.000
Variables in the Equation
95 C.I.for EXPB Lower
Upper
Step 1
a
SIZE 1.200
3.381 GEAR
.121 13.551
AGE .171
2.382 KAP
.139 4.796
OAU .000
. Constant
a. Variables entered on step 1: SIZE, GEAR, AGE, KAP, OAU.
Universitas Sumatera Utara
79
Correlation Matrix
Constant SIZE
GEAR AGE
KAP OAU
Step 1 Constant
1.000 .000
.000 .000
.000 -1.000
SIZE .000
1.000 -.378
-.118 -.378
.000 GEAR
.000 -.378
1.000 .079
.068 .000
AGE .000
-.118 .079
1.000 -.175
.000 KAP
.000 -.378
.068 -.175
1.000 .000
OAU -1.000
.000 .000
.000 .000
1.000
Universitas Sumatera Utara
61
DAFTAR PUSTAKA
Agoes, Sukrisno, 2012. Auditing, Edisi 4, Penerbit Salemba Empat, Jilid 1, Jakarta.
Almilia, Luciana Spica, Lucas Setiady, 2006. “Faktor-faktor yang Mempengaruhi Penyelesaian Penyajian Laporan Keuangan pada Perusahaan yang
Terdaftar di BEJ”, Jurnal Seminar Nasional Good Corporate Governance di Univ. Trisakti Jakarta, STIE Perbanas, Surabaya.
http:spicaalmilia.wordpress.com20070408Di-download tanggal 30 April 2014.
Arens, Alvin A., Randal J. Elder, dan Mark S. Beasley, 2012. Auditing and Assurance Services: An Integrated Approach, Prentice Hall, New Jersey.
Ardani, Mira Novana, 2010. “Pengaruh Kebijakan Sunset Policy terhadap Kepatuhan Wajib Pajak”, Tesis, Program Pasca Sarjana Magister Hukum
Universitas Diponegoro,Semarang. http:eprints.undip.ac.id238891MIRA_NOVANA_ARDANI.pdfDi-
download tanggal 18Juni 2014.
Boynton, William C., Raymond N. Johnson, dan Watter G. Kell, 2002. Modern Auditing, Edisi Ketujuh, Erlangga, Jilid 1, Jakarta.
Efferin, Sujoko, Hadi Darmaji, dan Yuliawati Tan. Metode Penelitian Akuntansi, Graha Ilmu, Yogyakarta.
Erlina, 2011. Metodologi Penelitian. USU Press, Medan. Ghozali, Imam. 2006. Aplikasi Analisis Multivariat dengan Program SPSS,
cetakan 4, Edisi Satu, Badan Penerbit Universitas Diponegoro, Semarang. Godfrey, Jayne M., Allan Hodgson, Ann Tarca, Jane Hamilton, dan Scott
Holmes, 2010. Accounting Theory, 7
th
Edition, John Wiley Sons Australia, Ltd, Milton Old 4064.
Hilmi, Utara, Syaiful Ali, 2008. “Analisis Faktor-faktor yang Mempengaruhi Ketepatan Waktu Penyampaian Laporan Keuangan Studi Empiris pada
Perusahaan-perusahaan yang Terdaftar di BEJ Periode 2004-2006”, Jurnal Akuntansi Keuangan, SNA XI Tahun 2008. http:
smartaccounting.files.wordpress.comDi-download tanggal 30 November 2013.
Universitas Sumatera Utara
62 Ikatan Akuntan Indonesia, 2007. Standar Akuntansi Keuangan, Salemba Empat,
Jakarta. Ikshan, Arfan dan Herkulanus Suprasto, 2008. Teori Akuntansi dan Riset
Multiparadigma, Edisi Pertama, Graha Ilmu, Yogyakarta. Kieso, Donald. E.,et al., 2012. Intermediate Accounting, 14th Edition, John Wiley
Sons Inc, New York. Modugu, Prince Kennedy, Emmanuel Eragbhe dan Ohiorenuan Jude Ikhatua.
2012.“Determinants of Audit Delay in Nigerian Companies: Empirical Evidence”.Research Journal of Finance and Accounting Vol 3, No 6,
2012. http:www.iiste.orgJournalsindex.phpRJFAarticledownload24002399
.Di-download tanggal 28April 2014.
Owusu, Stephen dan Ansah, 2000. “Timeliness of Corporate Financial Reporting in Emerging Capital Markets: Empirical Evidence From the Zimbabwe
Stock Exchange”, Accounting and Business Research. http:papers.ssrn.comsol3papers.cfm?abstract_id=215929Di-download
tanggal29 November 2013
.
Owusu, Stephen ,Ansah, dan Stergios Leventis, 2006. “Timeliness of Corporate Annual Financial Reporting in Greece”, European Accounting Review.
http:web.ebscohost.comehostpdfviewerpdfviewer?sid=310dbf20-9377- 4731-8975-ac0af05c308f40sessionmgr11vid=2hid=28Di-download
tanggal29 November 2013
.
Sidauruk, Rio Salomo, 2012. “Analisis Faktor-faktor yang Berpengaruh Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Perusahaan Publik
Sektor Jasa Pariwisata yang Terdaftar di BEI”, Skripsi, Universitas Sumatera Utara, Medan.
Subramanyam, K. R. dan John J. Wild, 2009. Financial Statement Analysis, 10
th
Edition, McGraw-HillIrwin, New York. Sulistyo, Wahyu Adhy Noor, 2010. “Analisis Faktor-faktor yang Berpengaruh
terhadap Ketepatan Waktu Penyampaian Laporan Keuangan pada Perusahaan yang Listing di Bursa Efek Indonesia Periode 2006-2008”,
Skripsi, Fakultas Ekonomi Universitas Diponegoro,
Semarang. http:eprints.undip.ac.id230961Skripsi_Lengkap.pdfDi-download
tanggal 30 November 2013.
Universitas Sumatera Utara
63 Turel, Asli, 2010. “Timeliness of Financial Reporting in Emerging Capital
Markets : Evidence from Turkey”, MPRA Paper, University Library of Munich, Germany. http:mpra.ub.uni-muenchen.de29799Di-download
tanggal 29 November 2013.
www.idx.co.id
Universitas Sumatera Utara
31
BAB III METODE PENELITIAN
3.1 Jenis Penelitian