Pengaruh Profitabilitas Dan Umur Perusahaan Terhadap Audit Delay Dengan Ukuran Perusahaan Sebagai Variabel Moderating
LAMPIRAN
1. Sampel Penelitian
NO
Kode Perusahaan
Nama Perusahaan
1
ADES
Akasha Wira International Tbk
2
CEKA
Cahaya Kalbar Tbk
3
DLTA
Delta Djakarta Tbk
4
ICBP
Indofood CBP Sukses Makmur Tbk
5
INDF
Indofood Sukses Makmur Tbk
6
MYOR
Mayora Indah Tbk
7
ROTI
Nippon Indosari Corpindo Tbk
8
SKLT
Sekar Laut Tbk
9
STTP
Siantar Top Tbk
10
ULTJ
Ultra Jaya Milk Industry Trading
(2)
2. Data Penelitian
KODE PROFIT UMUR T.ASET A.DELAY
2011
ADES 8.18 17 12.66 79
CEKA 11.70 15 27.44 72
DLTA 21.79 27 20.36 87
ICBP 13.57 1 16.54 75
INDF 9.13 17 17.80 75
MYOR 7.33 21 29.52 39
ROTI 15.27 1 27.36 72
SKLT 2.79 18 26.09 75
STTP 4.57 15 27.56 96
ULTJ 5.89 21 28.41 86
2012
ADES 21.43 18 12.87 67
CEKA 5.68 16 27.66 70
DLTA 28.64 28 20.43 86
ICBP 12.86 2 16.69 70
INDF 8.06 18 17.90 70
MYOR 8.97 22 29.75 87
ROTI 12.38 2 27.82 37
SKLT 3.19 19 26.24 70
STTP 5.97 16 27.85 86
ULTJ 14.60 22 28.52 84
2013
ADES 12.62 19 13.00 73
CEKA 6.08 17 27.70 66
DLTA 31.20 29 20.58 86
ICBP 10.51 3 16.87 76
INDF 4.40 19 18.17 76
MYOR 10.44 23 29.90 85
ROTI 8.67 3 28.23 48
SKLT 3.79 20 26.43 78
STTP 7.78 17 28.02 86
ULTJ 11.56 23 28.66 83
2014
ADES 6.14 20 13.13 89
CEKA 3.19 18 27.88 85
DLTA 29.04 30 20.72 86
ICBP 10.16 4 17.03 71
INDF 5.99 20 18.27 71
MYOR 3.98 24 29.96 86
(3)
(4)
One-Sample Kolmogorov-Smirnov Test
Unstandardized Residual
N 40
Normal Parametersa,b Mean 0E-7
Std. Deviation 11.09020114
Most Extreme Differences
Absolute .127
Positive .127
Negative -.116
Kolmogorov-Smirnov Z .806
Asymp. Sig. (2-tailed) .534
a. Test distribution is Normal. b. Calculated from data.
Coefficientsa
Model Unstandardized
Coefficients
Standardized Coefficients
t Sig. Collinearity
Statistics
B Std. Error Beta Tolerance VIF
1
(Constant) 64.239 4.593 13.985 .000
PROFIT -.017 .266 -.010 -.065 .949 .946 1.057
UMUR .736 .232 .473 3.172 .003 .946 1.057
a. Dependent Variable: A.DELAY
Model Summaryb
Model R R Square Adjusted R
Square
Std. Error of the Estimate
Durbin-Watson
1 .471a .222 .180 11.38599 2.091
(5)
ANOVAa
Model Sum of Squares df Mean Square F Sig.
1
Regression 1367.065 2 683.533 5.273 .010b
Residual 4796.710 37 129.641
Total 6163.775 39
a. Dependent Variable: A.DELAY
b. Predictors: (Constant), UMUR, PROFIT Coefficientsa
Model Unstandardized
Coefficients
Standardized Coefficients
t Sig.
B Std. Error Beta
1
(Constant) 64.239 4.593 13.985 .000
PROFIT -.017 .266 -.010 -.065 .949
UMUR .736 .232 .473 3.172 .003
a. Dependent Variable: A.DELAY
Model Summaryb
Model R R Square Adjusted R
Square
Std. Error of the Estimate
Durbin-Watson
1 .471a .222 .180 11.38599 2.091
a. Predictors: (Constant), UMUR, PROFIT b. Dependent Variable: A.DELAY
(6)
One-Sample Kolmogorov-Smirnov Test
Unstandardized Residual
N 40
Normal Parametersa,b Mean 0E-7
Std. Deviation 12.21745874
Most Extreme Differences
Absolute .166
Positive .104
Negative -.166
Kolmogorov-Smirnov Z 1.048
Asymp. Sig. (2-tailed) .222
a. Test distribution is Normal. b. Calculated from data.
(7)
Coefficientsa
Model Unstandardized
Coefficients
Standardized Coefficients
t Sig. Collinearity
Statistics
B Std. Error Beta Tolerance VIF
1
(Constant) 70.777 4.786 14.787 .000
Zscore(PROFIT) -.504 2.599 -.040 -.194 .847 .614 1.630
Zscore(LN.T.ASET) .795 2.165 .063 .367 .716 .885 1.130
ABSPRO.ASET 4.084 3.141 .266 1.300 .202 .625 1.599
a. Dependent Variable: A.DELAY
Model Summaryb
Model R R Square Adjusted R
Square
Std. Error of the Estimate
Durbin-Watson
1 .236a .056 -.023 12.71633 1.957
a. Predictors: (Constant), ABSPRO.ASET, Zscore(LN.T.ASET), Zscore(PROFIT) b. Dependent Variable: A.DELAY
Coefficientsa
Model Unstandardized
Coefficients
Standardized Coefficients
t Sig.
B Std. Error Beta
1
(Constant) 70.777 4.786 14.787 .000
Zscore(PROFIT) -.504 2.599 -.040 -.194 .847
Zscore(LN.T.ASET) .795 2.165 .063 .367 .716
ABSPRO.ASET 4.084 3.141 .266 1.300 .202
(8)
One-Sample Kolmogorov-Smirnov Test
Unstandardized Residual
N 40
Normal Parametersa,b Mean 0E-7
Std. Deviation 10.85977136
Most Extreme Differences
Absolute .103
Positive .085
Negative -.103
Kolmogorov-Smirnov Z .654
Asymp. Sig. (2-tailed) .785
a. Test distribution is Normal. b. Calculated from data.
(9)
Coefficientsa
Model Unstandardized
Coefficients
Standardized Coefficients
t Sig. Collinearity
Statistics
B Std. Error Beta Tolerance VIF
1
(Constant) 79.488 3.108 25.578 .000
Zscore(UMUR) 5.573 1.848 .443 3.016 .005 .960 1.042
Zscore(LN.T.ASET) -1.497 1.975 -.119 -.758 .453 .840 1.191
ABSUMUR.ASET -2.920 2.424 -.192 -1.205 .236 .813 1.230
a. Dependent Variable: A.DELAY
Model Summaryb
Model R R Square Adjusted R
Square
Std. Error of the Estimate
Durbin-Watson
1 .504a .254 .192 11.30321 2.193
a. Predictors: (Constant), ABSUMUR.ASET, Zscore(UMUR), Zscore(LN.T.ASET) b. Dependent Variable: A.DELAY
Coefficientsa
Model Unstandardized
Coefficients
Standardized Coefficients
t Sig.
B Std. Error Beta
1
(Constant) 79.488 3.108 25.578 .000
Zscore(UMUR) 5.573 1.848 .443 3.016 .005
Zscore(LN.T.ASET) -1.497 1.975 -.119 -.758 .453
ABSUMUR.ASET -2.920 2.424 -.192 -1.205 .236
(1)
One-Sample Kolmogorov-Smirnov Test
Unstandardized Residual
N 40
Normal Parametersa,b Mean 0E-7
Std. Deviation 11.09020114
Most Extreme Differences
Absolute .127
Positive .127
Negative -.116
Kolmogorov-Smirnov Z .806
Asymp. Sig. (2-tailed) .534
a. Test distribution is Normal. b. Calculated from data.
Coefficientsa
Model Unstandardized
Coefficients
Standardized Coefficients
t Sig. Collinearity
Statistics
B Std. Error Beta Tolerance VIF
1
(Constant) 64.239 4.593 13.985 .000
PROFIT -.017 .266 -.010 -.065 .949 .946 1.057
UMUR .736 .232 .473 3.172 .003 .946 1.057
a. Dependent Variable: A.DELAY
Model Summaryb Model R R Square Adjusted R
Square
Std. Error of the Estimate
Durbin-Watson
1 .471a .222 .180 11.38599 2.091
a. Predictors: (Constant), UMUR, PROFIT b. Dependent Variable: A.DELAY
(2)
ANOVAa
Model Sum of Squares df Mean Square F Sig.
1
Regression 1367.065 2 683.533 5.273 .010b
Residual 4796.710 37 129.641
Total 6163.775 39
a. Dependent Variable: A.DELAY
b. Predictors: (Constant), UMUR, PROFIT Coefficientsa
Model Unstandardized
Coefficients
Standardized Coefficients
t Sig.
B Std. Error Beta
1
(Constant) 64.239 4.593 13.985 .000
PROFIT -.017 .266 -.010 -.065 .949
UMUR .736 .232 .473 3.172 .003
a. Dependent Variable: A.DELAY
Model Summaryb Model R R Square Adjusted R
Square
Std. Error of the Estimate
Durbin-Watson
1 .471a .222 .180 11.38599 2.091
a. Predictors: (Constant), UMUR, PROFIT b. Dependent Variable: A.DELAY
(3)
One-Sample Kolmogorov-Smirnov Test
Unstandardized Residual
N 40
Normal Parametersa,b Mean 0E-7
Std. Deviation 12.21745874
Most Extreme Differences
Absolute .166
Positive .104
Negative -.166
Kolmogorov-Smirnov Z 1.048
Asymp. Sig. (2-tailed) .222
a. Test distribution is Normal. b. Calculated from data.
(4)
Coefficientsa
Model Unstandardized
Coefficients
Standardized Coefficients
t Sig. Collinearity Statistics
B Std. Error Beta Tolerance VIF
1
(Constant) 70.777 4.786 14.787 .000
Zscore(PROFIT) -.504 2.599 -.040 -.194 .847 .614 1.630
Zscore(LN.T.ASET) .795 2.165 .063 .367 .716 .885 1.130
ABSPRO.ASET 4.084 3.141 .266 1.300 .202 .625 1.599
a. Dependent Variable: A.DELAY
Model Summaryb Model R R Square Adjusted R
Square
Std. Error of the Estimate
Durbin-Watson
1 .236a .056 -.023 12.71633 1.957
a. Predictors: (Constant), ABSPRO.ASET, Zscore(LN.T.ASET), Zscore(PROFIT) b. Dependent Variable: A.DELAY
Coefficientsa
Model Unstandardized
Coefficients
Standardized Coefficients
t Sig.
B Std. Error Beta
1
(Constant) 70.777 4.786 14.787 .000
Zscore(PROFIT) -.504 2.599 -.040 -.194 .847
Zscore(LN.T.ASET) .795 2.165 .063 .367 .716
ABSPRO.ASET 4.084 3.141 .266 1.300 .202
(5)
One-Sample Kolmogorov-Smirnov Test
Unstandardized Residual
N 40
Normal Parametersa,b Mean 0E-7
Std. Deviation 10.85977136
Most Extreme Differences
Absolute .103
Positive .085
Negative -.103
Kolmogorov-Smirnov Z .654
Asymp. Sig. (2-tailed) .785
a. Test distribution is Normal. b. Calculated from data.
(6)
Coefficientsa
Model Unstandardized
Coefficients
Standardized Coefficients
t Sig. Collinearity
Statistics
B Std. Error Beta Tolerance VIF
1
(Constant) 79.488 3.108 25.578 .000
Zscore(UMUR) 5.573 1.848 .443 3.016 .005 .960 1.042
Zscore(LN.T.ASET) -1.497 1.975 -.119 -.758 .453 .840 1.191
ABSUMUR.ASET -2.920 2.424 -.192 -1.205 .236 .813 1.230
a. Dependent Variable: A.DELAY
Model Summaryb Model R R Square Adjusted R
Square
Std. Error of the Estimate
Durbin-Watson
1 .504a .254 .192 11.30321 2.193
a. Predictors: (Constant), ABSUMUR.ASET, Zscore(UMUR), Zscore(LN.T.ASET) b. Dependent Variable: A.DELAY
Coefficientsa
Model Unstandardized
Coefficients
Standardized Coefficients
t Sig.
B Std. Error Beta
1
(Constant) 79.488 3.108 25.578 .000
Zscore(UMUR) 5.573 1.848 .443 3.016 .005
Zscore(LN.T.ASET) -1.497 1.975 -.119 -.758 .453
ABSUMUR.ASET -2.920 2.424 -.192 -1.205 .236