2 Bank ICB Bumi Putera Tbk

  √ √ √ Sampel 15

  7 Bank Mestika Dharma Tbk √

  16 Bank Pembangunan Daerah Jawa Timur Tbk √

  15 Bank Jabar Banten Tbk √ √ √ Sampel 14

  14 Bank Pundi Indonesia Tbk √ √ √ Sampel 13

  13 Bank Danamon Indonesia Tbk √ √ √ Sampel 12

  12 Bank Mutiara Tbk √ √ √ Sampel 11

  11 Bank Tabungan Negara (Persero) Tbk √ √ √ Sampel 10

  10 Bank Rakyat Indonesia (Persero) Tbk √ √ √ Sampel 9

  9 Bank Nusantara Parahyangan Tbk √ √ √ Sampel 8

  √ √ √ Sampel 7

  6 Bank Bukopin Tbk √ √ √ Sampel 6

  LAMPIRAN 1

Daftar Populasi

No Nama Perusahaan Kriteria

  5 Bank Central Asia Tbk √ √ √ Sampel 5

  4 Bank Ekonomi Raharja Tbk √ √ √ Sampel 4

  3 Bank Capital Indonesia Tbk √ √ √ Sampel 3

  2 Bank ICB Bumi Putera Tbk √ √ √ Sampel 2

  Sampel 1

  1 Bank Rakyat Indonesia Argo Niaga Tbk √ √ √

  3 Sampel

  2

  1

• 8 Bank Negara Indonesia (Persero) Tbk
• √
• - 17 Bank Kesawan Tbk
• √

• 26 Bank Tabungan Pensiunan Nasional
• √
• 33 Bank NISP OCBC Tbk
• √
• 35 Bank Pan Indonesia Tbk
• √
• - 38 Bank Pembangunan Daerah Riau
• √
• - 39 Bank DKI
• √
>√
• -

  30 Bank Windu Kentjana Internasional Tbk √ √ √

  Kepri √

  37 Bank of India Indonesia Tbk √

  36 Bank Himpunan Saudara 1906 Tbk √ √ √ Sampel 30

  √ √ √ Sampel 29

  34 Bank National Nobu Tbk √

  √ √ √ Sampel 28

  32 Bank Mitraniaga √

  31 Bank Mega Tbk √ √ √ Sampel 27

  Sampel 26

  29 Bank Mayapada Internasional Tbk √ √ √ Sampel 25

  19 Bank Mandiri (persero) Tbk √ √ √ Sampel 16

  28 Bank Artha Graha Internasional Tbk √ √ √ Sampel 24

  27 Bank Victoria Internasional Tbk √ √ √ Sampel 23

  Tbk √ √ √ Sampel 22

  25 Bank Pembangunan Maluku √

  24 Bank Sinar Mas Tbk √ √ √ Sampel 21

  23 Bank Permata Tbk √ √ √ Sampel 20

  22 Bank Internasional Indonesia Tbk √ √ √ Sampel 19

  21 Bank CIMB Niaga Tbk Tbk √ √ √ Sampel 18

  20 Bank Bumi Arta Tbk √ √ √ Sampel 17

  √

• -

41 Bank Sulut

  √ √

  42 Bank Pembangunan Daerah Sumut - - √ √

  

Hasil Seleksi Sampel

No Keterangan Jumlah Akumulasi

  1 Total perusahaan perbankan yang terdaftar di BEI

  42

  2 Perusahaan perbankan yang tidak terdaftar di BEI (12)

  30 secara berturut-turut selama periode 2010-2012

  3 Data yang tersedia tidak lengkap

  30 Jumlah Perusahaan Sampel

  30 Tahun pengamatan

  3 Jumlah Sampel Total Selama Periode Penelitian

  90 (2010-2012)

  LAMPIRAN 2

VARIABEL DEPENDEN AUDIT TIMELINESS (Y)

  AGRO BANK RAKYAT INDONESIA ARGO NIAGA Tbk BABP BANK ICB BUMI PUTERA Tbk BACA BANK CAPITAL INDONESIA Tbk BAEK BANK EKONOMI RAHARJA Tbk BBCA BANK CENTRAL ASIA Tbk BBKP BANK BUKOPIN Tbk BBNI BANK NEGARA INDONESIA (persero) Tbk BBNP BANK NUSANTARA PARAHYANGAN Tbk BBRI BANK RAKYAT INDONESIA (Persero) Tbk BBTN BANK TABUNGAN NEGARA (persero) Tbk BCIC BANK MUTIARA Tbk

  1

  1

  1 BDMN BANK DANAMON INDONESIA Tbk BEKS BANK PUNDI INDONESIA Tbk BJBR BANK JABAR BANTEN Tbk BKSW BANK KESAWAN Tbk BMRI BANK MANDIRI (Persero) Tbk BNBA BANK BUMI ARTA Tbk BNGA BANK CIMB NIAGA Tbk BBII BANK INTERNASIONAL INDONESIA Tbk BNLI BANK PERMATA Tbk BSIM BANK SINARMAS Tbk

  1 BTPN BANK TABUNGAN PENSIUNAN NASIONAL Tbk BVIC BANK VICTORIA INTERNASIONAL Tbk

  INPC BANK ARTA GRAHA INTERNASIONAL Tbk MAYA BANK MAYAPADA INTERNASIONAL Tbk MCOR BANK WINDU KENTJANA INTERNASIONAL Tbk MEGA BANK MEGA Tbk NISP BANK OCBC NISP Tbk PNBN BANK PAN INDONESIA Tbk SDRA BANK HIMPUNAN SAUDARA Tbk

  LAMPIRAN 3

VARIABEL INDEPENDEN UKURAN PERUSAHAAN (X1)

  AGRO BANK RAKYAT INDONESIA ARGO NIAGA Tbk 287.475 288.783 290.273 BABP BANK ICB BUMI PUTERA Tbk 297.897 296.163 296.370 BACA BANK CAPITAL INDONESIA Tbk 291.124 291.775 293.655 BAEK BANK EKONOMI RAHARJA Tbk 307.001 308.155 308.644 BBCA BANK CENTRAL ASIA Tbk 334.130 335.762 337.245 BBKP BANK BUKOPIN Tbk 314.915 316.772 318.159 BBNI BANK NEGARA INDONESIA (persero) Tbk 331.467 333.316 334.400 BBNP BANK NUSANTARA PARAHYANGAN Tbk 292.951 295.130 297.366 BBRI BANK RAKYAT INDONESIA (Persero) Tbk 336.331 337.835 339.433 BBTN BANK TABUNGAN NEGARA (persero) Tbk 318.561 321.210 323.472 BCIC BANK MUTIARA Tbk 300.090 302.057 303.549 BDMN BANK DANAMON INDONESIA Tbk 324.050 325.889 326.795 BEKS BANK PUNDI INDONESIA Tbk 280.767 294.216 296.700 BJBR BANK JABAR BANTEN Tbk 314.025 316.282 318.914 BKSW BANK KESAWAN Tbk 285.826 289.102 291.667 BMRI BANK MANDIRI (Persero) Tbk 337.397 339.443 340.856 BNBA BANK BUMI ARTA Tbk 286.097 287.172 288.790 BNGA BANK CIMB NIAGA Tbk 325.984 327.478 329.163 BBII BANK INTERNASIONAL INDONESIA Tbk 319.502 321.840 323.826 BNLI BANK PERMATA Tbk 319.325 322.493 325.122 BSIM BANK SINARMAS Tbk 300.498 304.439 303.491 BTPN BANK TABUNGAN PENSIUNAN NASIONAL Tbk 311.726 314.737 317.100 BVIC BANK VICTORIA INTERNASIONAL Tbk 299.636 300.993 302.949

  INPC BANK ARTA GRAHA INTERNASIONAL Tbbk 304.679 305.851 306.543 MAYA BANK MAYAPADA INTERNASIONAL Tbk 299.437 301.922 304.739 MCOR BANK WINDU KENTJANA INTERNASIONAL Tbk 291.022 294.955 295.020 MEGA BANK MEGA Tbk 315.744 317.566 318.087 NISP BANK OCBC NISP Tbk 315.458 317.226 320.022 PNBN BANK PAN INDONESIA Tbk 323.218 324.573 326.335 SDRA BANK HIMPUNAN SAUDARA Tbk 288.083 292.574 296.619

  LAMPIRAN 4

VARIABEL INDEPENDEN KUALITAS AUDITOR (X2)

  1

  1

  1 BNBA BANK BUMI ARTA Tbk

  1

  1

  1 BNGA BANK CIMB NIAGA Tbk

  1

  1

  1 BBII BANK INTERNASIONAL INDONESIA Tbk

  1

  1

  1 BNLI BANK PERMATA Tbk

  1

  1

  1 BSIM BANK SINARMAS Tbk BTPN BANK TABUNGAN PENSIUNAN NASIONAL Tbk

  1

  1

  1 BVIC BANK VICTORIA INTERNASIONAL Tbk

  INPC BANK ARTA GRAHA INTERNASIONAL Tbbk MAYA BANK MAYAPADA INTERNASIONAL Tbk MCOR BANK WINDU KENTJANA INTERNASIONAL Tbk MEGA BANK MEGA Tbk

  1

  1

  1 NISP BANK OCBC NISP Tbk

  1

  1

  1 PNBN BANK PAN INDONESIA Tbk

  1

  1 SDRA BANK HIMPUNAN SAUDARA Tbk

  1

  1

  1

  1

  1 BMRI BANK MANDIRI (Persero) Tbk

  1

  1

  1 BABP BANK ICB BUMI PUTERA Tbk

  1

  1

  1 BACA BANK CAPITAL INDONESIA Tbk BAEK BANK EKONOMI RAHARJA Tbk

  1

  1

  1 BBCA BANK CENTRAL ASIA Tbk

  1

  1

  1 BBKP BANK BUKOPIN Tbk

  1

  1

  1 BBNI BANK NEGARA INDONESIA (persero) Tbk

  1

  AGRO BANK RAKYAT INDONESIA ARGO NIAGA Tbk

  1 BBNP BANK NUSANTARA PARAHYANGAN Tbk BBRI BANK RAKYAT INDONESIA (Persero) Tbk

  1

  1

  1 BBTN BANK TABUNGAN NEGARA (persero) Tbk

  1

  1

  1 BCIC BANK MUTIARA Tbk BDMN BANK DANAMON INDONESIA Tbk

  1

  1

  1 BEKS BANK PUNDI INDONESIA Tbk BJBR BANK JABAR BANTEN Tbk

  1

  1

  1 BKSW BANK KESAWAN Tbk

  1

  1

  LAMPIRAN 5

VARIABEL INDEPENDEN AUDIT REPORT LAG (X3)

  82

  51

  85

  88

  51 BVIC BANK VICTORIA INTERNASIONAL Tbk

  58

  53

  77 BTPN BANK TABUNGAN PENSIUNAN NASIONAL Tbk

  50 BSIM BANK SINARMAS Tbk 80 162

  49

  66

  50 BNLI BANK PERMATA Tbk

  52

  28

  45 BBII BANK INTERNASIONAL INDONESIA Tbk

  47

  47

  84 BNGA BANK CIMB NIAGA Tbk

  85

  84 INPC BANK ARTA GRAHA INTERNASIONAL Tbbk

  66

  56 BNBA BANK BUMI ARTA Tbk

  26

  59

  64

  45

  84 SDRA BANK HIMPUNAN SAUDARA Tbk

  74

  88

  43 PNBN BANK PAN INDONESIA Tbk

  30

  65 NISP BANK OCBC NISP Tbk

  66 MAYA BANK MAYAPADA INTERNASIONAL Tbk

  71

  88

  79 MEGA BANK MEGA Tbk

  87

  74

  79 MCOR BANK WINDU KENTJANA INTERNASIONAL Tbk

  88

  80

  88

  66

  87

  66 BBCA BANK CENTRAL ASIA Tbk

  32

  53

  70 BBNI BANK NEGARA INDONESIA (persero) Tbk

  79

  73

  64 BBKP BANK BUKOPIN Tbk

  86

  77

  72

  60

  77

  86 BAEK BANK EKONOMI RAHARJA Tbk

  75

  74

  87 BACA BANK CAPITAL INDONESIA Tbk

  81

  80

  53 BABP BANK ICB BUMI PUTERA Tbk

  60 BBNP BANK NUSANTARA PARAHYANGAN Tbk

  68

  AGRO BANK RAKYAT INDONESIA ARGO NIAGA Tbk

  77

  67 BMRI BANK MANDIRI (Persero) Tbk

  88

  53

  63 BKSW BANK KESAWAN Tbk

  65

  63

  77 BJBR BANK JABAR BANTEN Tbk

  78

  37 BEKS BANK PUNDI INDONESIA Tbk

  74 BBRI BANK RAKYAT INDONESIA (Persero) Tbk

  38

  38

  58 BCIC BANK MUTIARA Tbk 104 104 105 BDMN BANK DANAMON INDONESIA Tbk

  58

  84

  23 BBTN BANK TABUNGAN NEGARA (persero) Tbk

  86

  88

  89

  LAMPIRAN 6 OUTPUT HASIL PENGUJIAN DATA SPSS LOGISTIC REGRESSION Case Processing Summary

  Unweighted Cases ^a N Percent Selected Cases Included in Analysis 90 100,0

  Missing Cases ,0 Total 90 100,0

  Unselected Cases ,0 Total 90 100,0

  a. If weight is in effect, see classification table for the total number of cases.

  Dependent Variable Encoding

  Original Value Internal Value

  1

  1 Iteration History ^a,b,c Iteration -2 Log likelihood

  Coefficients Constant

  Step 0 1 41,552 -1,822 2 33,640 -2,613 3 32,753 -2,988 4 32,728 -3,065 5 32,728 -3,068 a. Constant is included in the model.

  b. Initial -2 Log Likelihood: 32,728

  c. Estimation terminated at iteration number 5 because maximum iterations has been reached.

  

a,b

Classification Table

  Predicted TIME

  Percentage Observed

  1 Correct Step 0 TIME 86 100,0

  1 4 ,0 Overall Percentage 95,6 a. Constant is included in the model.

  b. The cut value is ,500

  

Variables in the Equation

  B S.E. Wald df Sig. Exp(B) Step 0 Constant -3,068 ,511 35,978 1 ,000 ,047

  a,b,c,d Iteration History Coefficients

• 2 Log

  Iteration likelihood Constant LNSIZE KAUD OPAU ARLAG

  Step 1 1 34,731 -38,037 2,776 -,354 .104 ,020 2 18,992 -77,940 5,737 -,837 .081 ,045 3 11,310 -115,443 8,446 -1,466 .074 ,082 4 5,544 -140,261 9,896 -2,000 .074 ,156 5 2,357 -138,832 9,103 -2,294 .074 ,249 Step 2 1 35,167 -2,941 -,223 ,018 2 19,440 -5,535 -,546 ,045 3 11,637 -8,960 -1,019 ,082 4 5,568 -15,826 -1,465 ,160 5 2,350 -24,451 -1,790 ,253

  Step 3 1 35,452 -3,249 ,021

  2 20,166 -6,267 ,050 3 12,710 -10,361 ,093 4 6,218 -18,471 ,184 5 2,570 -28,515 ,291

  

Step 4 1 35,308 -22,993 1,554 ,022

2 20,156 -34,287 2,209 ,051 3 12,718 -25,033 1,156 ,094 4 6,217 -13,210 -,415 ,184 5 2,554 -2,350 -2,064 ,290

  Initial -2 Log Likelihood: 32,728

  Omnibus Tests of Model Coefficients Chi-square df Sig.

  Step 1 Step 30,370 3 ,000 Block 30,370 3 ,000 Model 30,370 3 ,000

  Step 2 Step ,007 1 ,931 Block 30,378 2 ,000 Model 30,378 2 ,000

  Step 3 ^a Step -,220 1 ,639 Block 30,158 1 ,000 Model 30,158 1 ,000

  Step 4 Step ,016 1 ,900 Block 30,173 2 ,000 Model 30,173 2 ,000

  a. A negative Chi-squares value indicates that the Chi- squares value has decreased from the previous step.

  Model Summary

  Step -2 Log likelihood Cox & Snell R

  Square Nagelkerke R

  Square 1 2,357 ^a ,286 ,939 2 2,350 ^a ,286 ,940 3 2,570 ^a ,285 ,934 4 2,554 ^a ,285 ,934

  a. Estimation terminated at iteration number 5 because maximum iterations has been reached. Final solution cannot be found.

  

Hosmer and Lemeshow Test

Step Chi-square df Sig.

  1 ,373 8 1,000 2 ,487 8 1,000

  

Contingency Table for Hosmer and Lemeshow Test

  9 Step 4

  9

  2 9 9,000 ,000

  9

  3 9 9,000 ,000

  9

  4 9 9,000 ,000

  9

  5 9 8,999 ,001

  1 9 9,000 ,000

  9 Step 3

  9

  2 9 9,000 ,000

  9

  3 9 9,000 ,000

  9

  4 9 9,000 ,000

  9

  5 9 8,999 ,001

  1 9 9,000 ,000

  5 9 8,997 ,003

  TIME = 0 TIME = 1 Total Observed Expected Observed Expected

  9

  Step 1

  1 9 9,000 ,000

  9

  2 9 9,000 ,000

  9

  3 9 9,000 ,000

  9

  4 9 9,000 ,000

  5 9 8,997 ,003

  10

  9 Step 2

  1 9 9,000 ,000

  9

  2 9 9,000 ,000

  9

  3 9 9,000 ,000

  9

  4 10 10,000 ,000

  9

  Classification Table ^a

  1 4 100,0 Overall Percentage 100,0

  Step 3 ^a ARLAG ,291 ,109 7,100 1 ,008 1,338 1,080 1,658 Constant -28,515 10,080 8,002 1 ,005 ,000

  Step 2 ^a KAUD -1,790 2,513 ,507 1 ,476 ,167 ,001 23,013 ARLAG ,253 ,110 5,297 1 ,021 1,288 1,038 1,598 Constant -24,451 10,241 5,701 1 ,017 ,000

  KAUD -2,294 3,671 ,390 1 ,532 ,101 ,000 134,611 ARLAG ,249 ,112 4,930 1 ,026 1,282 1,030 1,597 Constant -138,832 447,106 ,096 1 ,756 ,000

  Lower Upper Step 1 ^a LNSIZE 9,103 35,587 ,065 1 ,798 8986,402 ,000 1,760E+34

  B S.E. Wald df Sig. Exp(B) 95% C.I.for EXP(B)

  

Variables in the Equation

^c

  a. The cut value is ,500

  Step 4 TIME 86 100,0

  Observed Predicted

  1 4 100,0 Overall Percentage 100,0

  Step 3 TIME 86 100,0

  1 4 100,0 Overall Percentage 100,0

  Step 2 TIME 86 100,0

  1 4 100,0 Overall Percentage 100,0

  1 Step 1 TIME 86 100,0

  Correct

  TIME Percentage

  Step 4 ^b LNSIZE -2,064 19,171 ,012 1 ,914 ,127 ,000 2,644E+15 ARLAG ,290 ,110 7,029 1 ,008 1,337 1,079 1,657 Constant -2,350 242,980 ,000 1 ,992 ,095

  Variables not in the Equation Score df Sig.

  Step 2 ^a Variables LNSIZE 23771,351 1 ,000 Overall Statistics 23771,351 1 ,000

  Step 3 ^b Variables LNSIZE 10559,426 1 ,000 KAUD 1,803 1 ,179

  Overall Statistics 11998,431 2 ,000 Step 4 ^b Variables KAUD 1,842 1 ,175

  Overall Statistics 1,842 1 ,175 a. Variable(s) removed on step 2: LNSIZE.

  b. Variable(s) removed on step 3: KAUD.

  B S.E. Wald df Sig. Keterangan

• 2,064 19,171 ,012 1 ,914 TIDAK SIGNIFIKAN

  LNSIZE

  KAUD

• 2,294 3,671 ,390 1 ,532 TIDAK SIGNIFIKAN

  ARLAG ,290 ,110 7,029 1 ,008 SIGNIFIKAN

  Constant