Pengaruh ukuran perusahaan, profitabilitas, opini audit dan reputasi auditor terhadap audit delay Di perusahaan perbankan yang terdaftar Di bursa efek indonesia

LAMPIRAN
KODE
BANK
AGRO
BAEK
BBCA
BBKP
BBNI
BBNP
BBRI
BBTN
BCIC
BDMN
BEKS
BMRI
BNBA
BNGA
BNII
BNLI
BSWD
BTPN

BVIC
INPC
MAYA
MCOR
MEGA
NISP
PNBN
SDRA
AGRO
BAEK
BBCA
BBKP
BBNI
BBNP
BBRI
BBTN
BCIC
BDMN
BEKS

TOTAL ASSET
3,481,155
24,156,715
381,908,353
57,183,463
299,058,161
6,572,646
469,899,284
89,121,459
13,127,198
141,934,432
5,993,039
551,891,704
2,963,148
166,801,130
94,919,111
101,324,002
2,080,427
46,651,141
11,802,562

19,185,436
12,951,201
6,452,794
61,909,927
59,834,397
124,754,179
5,085,762
4,040,140
25,365,299
442,994,197
65,689,830
333,303,506
8,212,208
551,336,790
111,748,593
15,240,091
155,791,308
7,682,938

ROA

0.94%
1.00%
3.48%
1.30%
1.94%
1.04%
3.21%
1.26%
1.98%
2.43%
-2.46%
2.30%
1.44%
1.90%
0.71%
1.14%
2.31%
3.00%
1.59%
0.52%

1.32%
0.56%
1.73%
1.21%
1.65%
1.77%
0.82%
0.76%
2.65%
1.27%
2.11%
1.04%
3.39%
1.22%
0.96%
2.64%
0.61%

OPINI
1

1
1
1
1
1
1
1
0
1
1
1
1
1
1
1
1
1
1
1
1

1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1

AUDITOR
REPUTASI
1

1
1
1
1
0
1
1
0
1
0
1
1
1
1
1
0
1
0
0
0

0
1
1
1
1
1
1
1
1
1
0
1
1
0
1
0

DELAY
88
73

87
80
48
69
58
58
137
38
79
67
88
47
52
51
76
58
86
67
89
88

72
30
75
65
53
66
64
70
60
74
23
58
46
37
77

Universitas Sumatera Utara

BMRI
BNBA
BNGA
BNII
BNLI
BSWD
BTPN
BVIC
INPC
MAYA
MCOR
MEGA
NISP
PNBN
SDRA
AGRO
BAEK
BBCA
BBKP
BBNI
BBNP
BBRI
BBTN
BCIC
BDMN
BEKS
BMRI
BNBA
BNGA
BNII
BNLI
BSWD
BTPN
BVIC
INPC
MAYA
MCOR
MEGA
NISP
PNBN
SDRA

635,618,708
3,483,516
197,412,481
115,772,908
131,798,595
2,540,740
59,090,132
14,352,840
20,558,770
17,166,551
6,495,246
65,219,108
79,141,737
148,792,615
7,621,309
5,124,070
28,750,162
496,304,573
69,457,663
386,654,815
9,985,735
626,182,926
131,169,730
14,576,094
184,237,348
9,003,124
733,099,762
4,045,672
218,866,409
140,546,751
165,833,922
3,601,335
69,664,873
19,171,351
21,188,582
24,015,571
7,917,214
66,475,698
97,524,537
164,055,578
8,230,842

2.52%
2.18%
2.15%
1.05%
1.04%
2.16%
3.35%
1.43%
0.31%
1.53%
1.45%
2.11%
1.16%
1.53%
1.56%
1.02%
0.84%
2.87%
1.35%
2.34%
1.05%
3.41%
1.19%
-7.79%
2.26%
1.07%
2.57%
1.39%
1.96%
1.12%
1.04%
2.26%
3.06%
1.37%
1.07%
1.60%
0.99%
0.79%
1.17%
1.50%
1.50%

1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
0
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1

1
1
1
1
1
0
1
0
0
0
1
1
1
1
1
1
1
1
1
1
0
1
1
0
1
0
1
1
1
1
1
0
1
0
0
1
1
1
1
1
1

56
84
45
50
50
80
51
84
80
79
79
65
43
84
59
55
56
49
73
48
50
16
41
98
36
86
41
78
45
49
51
72
49
84
84
86
78
59
29
83
59

Universitas Sumatera Utara

Descriptive Statistics
N Minimum Maximum
AUDITDELAY
UKURANPERUSAHAAN
ROA
OPINIAUDIT
REPUTASIAUDITOR
Valid N (listwise)

78
78
78
78
78
78

16.00
7.64
-7.79
.00
.00

Mean

Std.
Deviation
19.83816
1.64239
1.38850
.15908
.44643

137.00 64.0769
13.51 10.6429
3.48 1.4778
1.00
.9744
1.00
.7308

Model Summaryb
Model
1

R

R Square

.693a

.480

Adjusted R
Std. Error of the Durbin-Watson
Square
Estimate
.452
14.68777
1.760

ANOVAa
Model

1

Regression
Residual
Total

Sum of
Squares
14555.207
15748.332
30303.538

df
4
73
77

Mean
Square
3638.802
215.731

F

Sig.
.000b

16.867

Coefficientsa
Model

(Constant)
UKURANPERUSAHAAN
ROA
OPINIAUDIT
REPUTASIAUDITOR

Unstandardized Standardized
Coefficients
Coefficients
B
Std.
Beta
Error
174.133 17.305
-5.418
1.261
-.449
1.712
1.512
.120
-50.086 12.514
-.402
-8.375
4.641
-.188

t

Sig.

10.063
-4.295
1.132
-4.002
-1.805

.000
.000
.261
.000
.075

Universitas Sumatera Utara

Universitas Sumatera Utara

One-Sample Kolmogorov-Smirnov Test
N
Mean
Std. Deviation
Absolute
Most Extreme Differences Positive
Negative
Kolmogorov-Smirnov Z
Asymp. Sig. (2-tailed)
a. Test distribution is Normal.
b. Calculated from data.
Normal Parametersa,b

Unstandardized Residual
77
-.1935552
14.29175562
.077
.052
-.077
.676
.750

Universitas Sumatera Utara