Lampiran 1 Analisis Ukuran Perusahaan, Profitabilitas, Solvabilitas Dan Ukuran Kap Terhadap Audit Delay (Studi Empiris Perusahaan Manufaktur Yang Terdaftar Di Bei 2013-2015).
Lampiran 1
TABULASI DATA PENELITIAN TAHUN 2013
No
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
EMITEN
BUDI
DPNS
EKAD
INCI
SRSN
ALKA
BTON
INAI
LION
LMSH
AKPI
TALF
TRST
YPAS
KBRI
SPMA
JECC
KBLM
VOKS
IMAS
NIPS
MYTX
UNIT
KLBF
SIDO
SQBB
TSPC
MBTO
UNVR
MLBI
MYOR
ULTJ
GGRM
HMSP
SIZE
6,38
5,41
5,54
5,13
5,62
5,38
5,25
5,88
5,7
5,15
6,32
5,53
6,51
5,79
5,9
6,25
6,09
5,82
6,29
7,35
5,9
6,32
5,66
7,05
6,47
5,62
6,73
5,79
7,13
6,25
6,99
6,45
7,71
7,44
ROA SOLVA
1,8
62,85
26,06
12,85
11,48
30,82
7,59
7,38
3,8
25,29
-130,42
75,34
14,69
21,19
0,66
83,51
12,99
16,6
10,15
22,04
1,66
50,62
11,24
20,24
1,01
47,57
1,01
72,17
-3,07
12,11
-1,35
57,24
1819,1
88,09
1,17
58,79
2
69,26
2,78
70,16
4,24
70,45
-2,38
104,94
181,19
47,45
17,41
24,88
13,75
11,05
35,5
17,6
11,81
28,57
2,64
26,23
40,1
68,13
65,72
44,59
10,44
59,9
11,56
28,33
8,63
42,06
0,39
48,35
KAP
0
0
0
0
0
0
0
0
0
0
1
0
1
0
0
0
0
0
0
1
0
0
0
1
1
1
0
0
1
1
0
0
1
1
DELAY
80
84
76
83
69
87
83
80
85
85
78
83
77
87
86
86
80
84
79
73
86
84
79
70
38
78
76
76
84
76
85
83
76
86
TABULASI DATA PENELITIAN TAHUN 2014
No
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
EMITEN
BUDI
DPNS
EKAD
INCI
SRSN
ALKA
BTON
INAI
LION
LMSH
AKPI
TALF
TRST
YPAS
KBRI
SPMA
JECC
KBLM
VOKS
IMAS
NIPS
MYTX
UNIT
KLBF
SIDO
SQBB
TSPC
MBTO
UNVR
MLBI
MYOR
ULTJ
GGRM
HMSP
SIZE
6,39
5,43
5,61
5,17
5,67
5,39
5,24
5,95
5,78
5,15
6,35
5,64
6,51
5,51
6,11
6,32
6,03
5,81
6,19
7,37
6,08
6,31
5,64
7,09
6,45
5,66
6,75
5,79
7,15
6,35
7,01
6,46
7,76
7,45
ROA SOLVA
1,15
63,13
5,4
12,2
9,91
33,58
7,45
7,35
3,12
29,16
1,2
74,18
4,38
15,8
2,46
83,75
8,17
26,02
5,29
17,13
1,56
53,49
13,36
24,32
0,92
45,99
-2,78
49,49
-1,28
47,89
2,32
61,54
2244,26
83,87
3,19
55,15
-5,5
66,8
-0,29
71,34
4,15
52,28
-8,09
113,17
89,92
45,17
17,07
20,99
14,72
6,62
35,88
19,7
10,45
26,11
0,47
26,74
40,18
67,8
35,63
75,18
3,98
60,15
9,71
22,35
9,27
42,94
35,87
52,44
KAP
0
0
0
0
0
0
0
0
0
0
1
0
1
0
0
0
0
0
0
1
0
0
0
1
0
1
0
0
1
1
0
0
1
1
DELAY
79
84
79
83
86
86
84
79
75
70
99
76
75
65
82
89
83
86
105
82
86
119
82
71
70
72
78
84
86
75
86
89
83
77
TABULASI DATA PENELITIAN TAHUN 2015
No
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
EMITEN
BUDI
DPNS
EKAD
INCI
SRSN
ALKA
BTON
INAI
LION
LMSH
AKPI
TALF
TRST
YPAS
KBRI
SPMA
JECC
KBLM
VOKS
IMAS
NIPS
MYTX
UNIT
KLBF
SIDO
SQBB
TSPC
MBTO
UNVR
MLBI
MYOR
ULTJ
GGRM
HMSP
SIZE
6,51
5,44
5,59
5,23
5,76
5,16
5,26
6,12
5,81
5,13
6,46
5,64
6,53
5,45
6,16
6,34
6,13
5,82
6,19
7,4
6,19
6,29
5,66
7,14
6,45
5,67
6,8
5,81
7,2
6,32
7,05
6,55
7,8
7,58
ROA
0,65
3,59
12,07
10
2,7
-0,81
3,45
2,15
7,2
1,45
0,96
7,77
0,75
-3,54
-10,7
-1,95
181,43
1,95
0,02
-0,09
1,98
-13,57
83,8
15,02
15,65
32,37
8,42
-2,17
37,2
23,65
14,46
14,78
10,16
27,26
SOLVA
66,16
12,09
25,08
9,14
40,76
57,11
18,57
81,97
28,89
15,95
61,58
19,35
41,71
46,13
64,2
63,6
72,93
54,69
66,82
73,06
60,65
129,21
47,24
20,14
7,07
23,7
30,99
33,08
69,31
63,52
54,2
20,97
40,15
15,77
KAP
0
0
0
0
0
0
0
0
0
0
1
0
1
0
0
0
0
0
0
1
0
0
0
1
0
1
1
0
1
1
0
0
1
1
DELAY
81
90
78
71
71
88
84
88
84
84
77
78
74
70
88
88
84
88
98
84
86
81
81
71
83
82
82
81
90
74
82
89
78
61
Lampiran 2
STATISTIK DESKRIPTIF
Descriptive Statistics
N
Minimum
Maximum
Mean
Std. Deviation
SIZE
102
5,13
7,80
6,1668
,68174
ROA
102
-130,42
2244,26
51,8325
284,79269
SOLVA
102
6,62
129,21
45,2575
25,60716
KAP
102
,00
1,00
,2843
,45331
DELAY
102
38,00
119,00
81,1373
8,86090
Valid N (listwise)
102
Lampiran 3
UJI NORMALITAS
NPar Tests
One-Sample Kolmogorov-Smirnov Test
Unstandardized Residual
N
Normal Parameters
102
a,b
Most Extreme Differences
Kolmogorov-Smirnov Z
Asymp. Sig. (2-tailed)
a. Test distribution is Normal.
b. Calculated from data.
Mean
Std. Deviation
.0000000
7.71405972
Absolute
.101
Positive
.093
Negative
-.101
1.015
.254
Lampiran 4
UJI MULTIKOLINEARITAS
Regression
Variables Entered/Removed
Model
Variables Entered
a
Variables Removed
KAP, SOLVA, ROA,
1
SIZE
Method
. Enter
b
a. Dependent Variable: DELAY
b. All requested variables entered.
Coefficients
Model
a
Collinearity Statistics
Tolerance
VIF
(Constant)
1
SIZE
.534
1.873
ROA
.947
1.055
SOLVA
.842
1.187
KAP
.575
1.739
a. Dependent Variable: DELAY
Collinearity Diagnostics
Model
Dimension
Eigenvalue
Condition
Index
1
a
Variance Proportions
(Constant)
SIZE
ROA
SOLVA
KAP
1
3.264
1.000
.00
.00
.01
.02
.02
2
.989
1.817
.00
.00
.82
.00
.04
3
.593
2.346
.00
.00
.13
.03
.52
4
.151
4.646
.01
.01
.04
.88
.02
5
.003
30.583
.99
.99
.00
.08
.40
a. Dependent Variable: DELAY
Residuals Statistics
Minimum
Predicted Value
Maximum
a
Mean
Std. Deviation
N
72.1790
94.4941
81.1373
4.35992
102
-34.17896
26.67677
.00000
7.71406
102
Std. Predicted Value
-2.055
3.064
.000
1.000
102
Std. Residual
-4.342
3.389
.000
.980
102
Residual
a. Dependent Variable: DELAY
Lampiran 5
UJI AUTOKORELASI
Regression
Variables Entered/Removed
Model
1
Variables Entered
a
Variables Removed
Method
KAP, SOLVA, ROA,
SIZE
. Enter
b
a. Dependent Variable: DELAY
b. All requested variables entered.
b
Model Summary
Model
R
1
R Square
.492
a
Adjusted R
Std. Error of the
Square
Estimate
.242
.211
Durbin-Watson
7.87151
2.003
a. Predictors: (Constant), KAP, SOLVA, ROA, SIZE
b. Dependent Variable: DELAY
Residuals Statistics
Minimum
Predicted Value
Maximum
a
Mean
Std. Deviation
N
72.1790
94.4941
81.1373
4.35992
102
-34.17896
26.67677
.00000
7.71406
102
Std. Predicted Value
-2.055
3.064
.000
1.000
102
Std. Residual
-4.342
3.389
.000
.980
102
Residual
a. Dependent Variable: DELAY
Lampiran 6
UJI HETEROSKEDASTISITAS
Regression
Variables Entered/Removed
Model
1
Variables Entered
a
Variables Removed
KAP, SOLVA, ROA,
SIZE
Method
. Enter
b
a. Dependent Variable: ABRES
b. All requested variables entered.
Model Summary
Model
R
1
R Square
.116
a
Adjusted R Square
.013
Std. Error of the Estimate
-.027
5.55282
a. Predictors: (Constant), KAP, SOLVA, ROA, SIZE
a
ANOVA
Model
Sum of Squares
Regression
1
df
Mean Square
40.570
4
10.143
Residual
2990.876
97
30.834
Total
3031.446
101
F
Sig.
.329
.858
a. Dependent Variable: ABRES
b. Predictors: (Constant), KAP, SOLVA, ROA, SIZE
Coefficients
Model
Unstandardized
Standardized
Coefficients
Coefficients
B
1
Std. Error
(Constant)
8.953
6.295
SIZE
-.702
1.109
ROA
-.002
SOLVA
KAP
a. Dependent Variable: ABRES
a
T
Sig.
Beta
1.422
.158
-.087
-.632
.529
.002
-.091
-.881
.380
.013
.024
.059
.534
.595
1.058
1.607
.088
.658
.512
b
Lampiran 7
UJI ANALISIS REGRESI & HIPOTESIS
Regression
Variables Entered/Removed
Model
1
Variables Entered
a
Variables Removed
KAP, SOLVA, ROA,
SIZE
Method
. Enter
b
a. Dependent Variable: DELAY
b. All requested variables entered.
b
Model Summary
Model
R
1
R Square
.492
a
Adjusted R
Std. Error of the
Square
Estimate
.242
.211
Durbin-Watson
7.87151
2.003
a. Predictors: (Constant), KAP, SOLVA, ROA, SIZE
b. Dependent Variable: DELAY
a
ANOVA
Model
1
Sum of Squares
df
Mean Square
Regression
1919.900
4
479.975
Residual
6010.178
97
61.961
Total
7930.078
101
F
7.746
Sig.
.000
b
a. Dependent Variable: DELAY
b. Predictors: (Constant), KAP, SOLVA, ROA, SIZE
Coefficients
Model
Unstandardized
Standardized
Coefficients
Coefficients
B
(Constant)
1
Std. Error
75.595
8.923
SIZE
.235
1.573
ROA
-.003
SOLVA
KAP
a. Dependent Variable: DELAY
a
t
Sig.
Beta
8.472
.000
.018
.150
.881
.003
-.112
-1.234
.220
.134
.033
.389
4.034
.000
-6.376
2.278
-.326
-2.799
.006
TABULASI DATA PENELITIAN TAHUN 2013
No
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
EMITEN
BUDI
DPNS
EKAD
INCI
SRSN
ALKA
BTON
INAI
LION
LMSH
AKPI
TALF
TRST
YPAS
KBRI
SPMA
JECC
KBLM
VOKS
IMAS
NIPS
MYTX
UNIT
KLBF
SIDO
SQBB
TSPC
MBTO
UNVR
MLBI
MYOR
ULTJ
GGRM
HMSP
SIZE
6,38
5,41
5,54
5,13
5,62
5,38
5,25
5,88
5,7
5,15
6,32
5,53
6,51
5,79
5,9
6,25
6,09
5,82
6,29
7,35
5,9
6,32
5,66
7,05
6,47
5,62
6,73
5,79
7,13
6,25
6,99
6,45
7,71
7,44
ROA SOLVA
1,8
62,85
26,06
12,85
11,48
30,82
7,59
7,38
3,8
25,29
-130,42
75,34
14,69
21,19
0,66
83,51
12,99
16,6
10,15
22,04
1,66
50,62
11,24
20,24
1,01
47,57
1,01
72,17
-3,07
12,11
-1,35
57,24
1819,1
88,09
1,17
58,79
2
69,26
2,78
70,16
4,24
70,45
-2,38
104,94
181,19
47,45
17,41
24,88
13,75
11,05
35,5
17,6
11,81
28,57
2,64
26,23
40,1
68,13
65,72
44,59
10,44
59,9
11,56
28,33
8,63
42,06
0,39
48,35
KAP
0
0
0
0
0
0
0
0
0
0
1
0
1
0
0
0
0
0
0
1
0
0
0
1
1
1
0
0
1
1
0
0
1
1
DELAY
80
84
76
83
69
87
83
80
85
85
78
83
77
87
86
86
80
84
79
73
86
84
79
70
38
78
76
76
84
76
85
83
76
86
TABULASI DATA PENELITIAN TAHUN 2014
No
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
EMITEN
BUDI
DPNS
EKAD
INCI
SRSN
ALKA
BTON
INAI
LION
LMSH
AKPI
TALF
TRST
YPAS
KBRI
SPMA
JECC
KBLM
VOKS
IMAS
NIPS
MYTX
UNIT
KLBF
SIDO
SQBB
TSPC
MBTO
UNVR
MLBI
MYOR
ULTJ
GGRM
HMSP
SIZE
6,39
5,43
5,61
5,17
5,67
5,39
5,24
5,95
5,78
5,15
6,35
5,64
6,51
5,51
6,11
6,32
6,03
5,81
6,19
7,37
6,08
6,31
5,64
7,09
6,45
5,66
6,75
5,79
7,15
6,35
7,01
6,46
7,76
7,45
ROA SOLVA
1,15
63,13
5,4
12,2
9,91
33,58
7,45
7,35
3,12
29,16
1,2
74,18
4,38
15,8
2,46
83,75
8,17
26,02
5,29
17,13
1,56
53,49
13,36
24,32
0,92
45,99
-2,78
49,49
-1,28
47,89
2,32
61,54
2244,26
83,87
3,19
55,15
-5,5
66,8
-0,29
71,34
4,15
52,28
-8,09
113,17
89,92
45,17
17,07
20,99
14,72
6,62
35,88
19,7
10,45
26,11
0,47
26,74
40,18
67,8
35,63
75,18
3,98
60,15
9,71
22,35
9,27
42,94
35,87
52,44
KAP
0
0
0
0
0
0
0
0
0
0
1
0
1
0
0
0
0
0
0
1
0
0
0
1
0
1
0
0
1
1
0
0
1
1
DELAY
79
84
79
83
86
86
84
79
75
70
99
76
75
65
82
89
83
86
105
82
86
119
82
71
70
72
78
84
86
75
86
89
83
77
TABULASI DATA PENELITIAN TAHUN 2015
No
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
EMITEN
BUDI
DPNS
EKAD
INCI
SRSN
ALKA
BTON
INAI
LION
LMSH
AKPI
TALF
TRST
YPAS
KBRI
SPMA
JECC
KBLM
VOKS
IMAS
NIPS
MYTX
UNIT
KLBF
SIDO
SQBB
TSPC
MBTO
UNVR
MLBI
MYOR
ULTJ
GGRM
HMSP
SIZE
6,51
5,44
5,59
5,23
5,76
5,16
5,26
6,12
5,81
5,13
6,46
5,64
6,53
5,45
6,16
6,34
6,13
5,82
6,19
7,4
6,19
6,29
5,66
7,14
6,45
5,67
6,8
5,81
7,2
6,32
7,05
6,55
7,8
7,58
ROA
0,65
3,59
12,07
10
2,7
-0,81
3,45
2,15
7,2
1,45
0,96
7,77
0,75
-3,54
-10,7
-1,95
181,43
1,95
0,02
-0,09
1,98
-13,57
83,8
15,02
15,65
32,37
8,42
-2,17
37,2
23,65
14,46
14,78
10,16
27,26
SOLVA
66,16
12,09
25,08
9,14
40,76
57,11
18,57
81,97
28,89
15,95
61,58
19,35
41,71
46,13
64,2
63,6
72,93
54,69
66,82
73,06
60,65
129,21
47,24
20,14
7,07
23,7
30,99
33,08
69,31
63,52
54,2
20,97
40,15
15,77
KAP
0
0
0
0
0
0
0
0
0
0
1
0
1
0
0
0
0
0
0
1
0
0
0
1
0
1
1
0
1
1
0
0
1
1
DELAY
81
90
78
71
71
88
84
88
84
84
77
78
74
70
88
88
84
88
98
84
86
81
81
71
83
82
82
81
90
74
82
89
78
61
Lampiran 2
STATISTIK DESKRIPTIF
Descriptive Statistics
N
Minimum
Maximum
Mean
Std. Deviation
SIZE
102
5,13
7,80
6,1668
,68174
ROA
102
-130,42
2244,26
51,8325
284,79269
SOLVA
102
6,62
129,21
45,2575
25,60716
KAP
102
,00
1,00
,2843
,45331
DELAY
102
38,00
119,00
81,1373
8,86090
Valid N (listwise)
102
Lampiran 3
UJI NORMALITAS
NPar Tests
One-Sample Kolmogorov-Smirnov Test
Unstandardized Residual
N
Normal Parameters
102
a,b
Most Extreme Differences
Kolmogorov-Smirnov Z
Asymp. Sig. (2-tailed)
a. Test distribution is Normal.
b. Calculated from data.
Mean
Std. Deviation
.0000000
7.71405972
Absolute
.101
Positive
.093
Negative
-.101
1.015
.254
Lampiran 4
UJI MULTIKOLINEARITAS
Regression
Variables Entered/Removed
Model
Variables Entered
a
Variables Removed
KAP, SOLVA, ROA,
1
SIZE
Method
. Enter
b
a. Dependent Variable: DELAY
b. All requested variables entered.
Coefficients
Model
a
Collinearity Statistics
Tolerance
VIF
(Constant)
1
SIZE
.534
1.873
ROA
.947
1.055
SOLVA
.842
1.187
KAP
.575
1.739
a. Dependent Variable: DELAY
Collinearity Diagnostics
Model
Dimension
Eigenvalue
Condition
Index
1
a
Variance Proportions
(Constant)
SIZE
ROA
SOLVA
KAP
1
3.264
1.000
.00
.00
.01
.02
.02
2
.989
1.817
.00
.00
.82
.00
.04
3
.593
2.346
.00
.00
.13
.03
.52
4
.151
4.646
.01
.01
.04
.88
.02
5
.003
30.583
.99
.99
.00
.08
.40
a. Dependent Variable: DELAY
Residuals Statistics
Minimum
Predicted Value
Maximum
a
Mean
Std. Deviation
N
72.1790
94.4941
81.1373
4.35992
102
-34.17896
26.67677
.00000
7.71406
102
Std. Predicted Value
-2.055
3.064
.000
1.000
102
Std. Residual
-4.342
3.389
.000
.980
102
Residual
a. Dependent Variable: DELAY
Lampiran 5
UJI AUTOKORELASI
Regression
Variables Entered/Removed
Model
1
Variables Entered
a
Variables Removed
Method
KAP, SOLVA, ROA,
SIZE
. Enter
b
a. Dependent Variable: DELAY
b. All requested variables entered.
b
Model Summary
Model
R
1
R Square
.492
a
Adjusted R
Std. Error of the
Square
Estimate
.242
.211
Durbin-Watson
7.87151
2.003
a. Predictors: (Constant), KAP, SOLVA, ROA, SIZE
b. Dependent Variable: DELAY
Residuals Statistics
Minimum
Predicted Value
Maximum
a
Mean
Std. Deviation
N
72.1790
94.4941
81.1373
4.35992
102
-34.17896
26.67677
.00000
7.71406
102
Std. Predicted Value
-2.055
3.064
.000
1.000
102
Std. Residual
-4.342
3.389
.000
.980
102
Residual
a. Dependent Variable: DELAY
Lampiran 6
UJI HETEROSKEDASTISITAS
Regression
Variables Entered/Removed
Model
1
Variables Entered
a
Variables Removed
KAP, SOLVA, ROA,
SIZE
Method
. Enter
b
a. Dependent Variable: ABRES
b. All requested variables entered.
Model Summary
Model
R
1
R Square
.116
a
Adjusted R Square
.013
Std. Error of the Estimate
-.027
5.55282
a. Predictors: (Constant), KAP, SOLVA, ROA, SIZE
a
ANOVA
Model
Sum of Squares
Regression
1
df
Mean Square
40.570
4
10.143
Residual
2990.876
97
30.834
Total
3031.446
101
F
Sig.
.329
.858
a. Dependent Variable: ABRES
b. Predictors: (Constant), KAP, SOLVA, ROA, SIZE
Coefficients
Model
Unstandardized
Standardized
Coefficients
Coefficients
B
1
Std. Error
(Constant)
8.953
6.295
SIZE
-.702
1.109
ROA
-.002
SOLVA
KAP
a. Dependent Variable: ABRES
a
T
Sig.
Beta
1.422
.158
-.087
-.632
.529
.002
-.091
-.881
.380
.013
.024
.059
.534
.595
1.058
1.607
.088
.658
.512
b
Lampiran 7
UJI ANALISIS REGRESI & HIPOTESIS
Regression
Variables Entered/Removed
Model
1
Variables Entered
a
Variables Removed
KAP, SOLVA, ROA,
SIZE
Method
. Enter
b
a. Dependent Variable: DELAY
b. All requested variables entered.
b
Model Summary
Model
R
1
R Square
.492
a
Adjusted R
Std. Error of the
Square
Estimate
.242
.211
Durbin-Watson
7.87151
2.003
a. Predictors: (Constant), KAP, SOLVA, ROA, SIZE
b. Dependent Variable: DELAY
a
ANOVA
Model
1
Sum of Squares
df
Mean Square
Regression
1919.900
4
479.975
Residual
6010.178
97
61.961
Total
7930.078
101
F
7.746
Sig.
.000
b
a. Dependent Variable: DELAY
b. Predictors: (Constant), KAP, SOLVA, ROA, SIZE
Coefficients
Model
Unstandardized
Standardized
Coefficients
Coefficients
B
(Constant)
1
Std. Error
75.595
8.923
SIZE
.235
1.573
ROA
-.003
SOLVA
KAP
a. Dependent Variable: DELAY
a
t
Sig.
Beta
8.472
.000
.018
.150
.881
.003
-.112
-1.234
.220
.134
.033
.389
4.034
.000
-6.376
2.278
-.326
-2.799
.006