Tabel 4.3 Frequencies Laba Rugi
Laba.Rugi
Frequency Percent
Valid Percent Cumulative
Percent Valid
.00 12
12.5 12.5
12.5 1.00
84 87.5
87.5 100.0
Total 96
100.0 100.0
2. Pengujian Data
a. Normalitas
• Histogram dan Grafik Normal P-
Plot
Universitas Sumatera Utara
• Hasil Uji Normalitas K-S
Tabel 4.6 Hasil uji Normalitas K-S
One-Sample Kolmogorov-Smirnov Test
Unstandardized Residual
N 96
Normal Parameters
a,,b
Mean .0000000
Std. Deviation 16.84116461
Most Extreme Differences Absolute
.056 Positive
.056 Negative
-.054 Kolmogorov-Smirnov Z
.548 Asymp. Sig. 2-tailed
.925 a. Test distribution is Normal.
b. Calculated from data.
b. Multikolinearitas
Model Collinearity Statistics
Tolerance VIF
1 Constant
Ukuran.Perusahaan .685
1.459 Laba.Rugi
.829 1.206
Opini.Auditor .866
1.155 Tingkat.Solvabilitas
.893 1.120
Reputasi.KAP .666
1.502
Coefficient Correlations
a
Model
Reputasi.KA P
Opini.Audit or
Tingkat.Solvabilit as
Laba.Ru gi
Ukuran.Perusaha an
1 Correlation s
Reputasi.KAP
1.000 -.095
.314 .081
-.517
Opini.Auditor
-.095 1.000
-.016 -.354
.171
Tingkat.Solvabilitas
.314 -.016
1.000 .089
-.129
Laba.Rugi
.081 -.354
.089 1.000
-.247
Ukuran.Perusahaan
-.517 .171
-.129 -.247
1.000 Covariance
s Reputasi.KAP
21.799 -1.713
1.064 2.220
-2.979 Opini.Auditor
-1.713 14.934
-.046 -8.010
.816
Universitas Sumatera Utara
Tingkat.Solvabilit as
1.064 -.046
.527 .377
-.116 Laba.Rugi
2.220 -8.010
.377 34.374 -1.792
UkuranPerusahaan
-2.979 .816
-.116 -1.792
1.525 a. Dependent Variable: Audit.Delay
c. Heterokedastisitas
d. Autokorelasi
• Uji Durbin-Watson DW Test
Tabel 4.10 Uji Autokorelasi DW Test
Model Summary
b
Model R
R Square Adjusted R
Square Std. Error of the
Estimate Durbin-Watson
1 .630
a
.397 .364
17.30265 2.147
a. Predictors: Constant, Reputasi.KAP, Opini.Auditor, Tingkat.Solvabilitas, Laba.Rugi, Ukuran.Perusahaan
b. Dependent Variable: Audit.Delay
• Uji Lagrange Multiplier LM Test
Model Unstandardized
Coefficients Standardized
Coefficients t
Sig. B
Std. Error
Beta
Universitas Sumatera Utara
1 Constant
.048 36.765 .001 .999
Ukuran.Perusahaan -.075
1.251 -.008 -.060 .952
Laba.Rugi 1.522
6.188 .030 .246 .806
Opini.Auditor -.181
3.944 -.005 -.046 .964
Tingkat.Solvabilitas .080
.738 .012 .109 .914
Reputasi.KAP .667
4.829 .018 .138 .890
Auto -.086
.115 -.086 -.754 .453
• Uji Run Test
Model Unstandardized
Coefficients Standardized
Coefficients t
Sig. B
Std. Error
Beta 1
Constant .048 36.765
.001 .999 Ukuran.Perusahaan
-.075 1.251
-.008 -.060 .952 Laba.Rugi
1.522 6.188
.030 .246 .806 Opini.Auditor
-.181 3.944
-.005 -.046 .964 Tingkat.Solvabilitas
.080 .738
.012 .109 .914 Reputasi.KAP
.667 4.829
.018 .138 .890 Auto
-.086 .115
-.086 -.754 .453
3. Analisis Regresi
