Pengaruh Ukuran KAP, Ukuran Perusahaan dan Debt to Total Asset ratio Terhadap Audit Report Lag Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia tahun 2010-2012

Lampiran 1
Data Variabel Penelitian
UKURAN KAP
NO

NAMA PERUSAHAAN

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

BRI Agroniaga
Bank ICB Bumi Putra
Bank Capital Indonesia

Bank Ekonomi Raharja
Bank Central Asia
Bank Bukopin
Bank Negara Indonesia
Bank Nusantara Parahyangan
Bank Rakyat Indonesia
Bank Tabungan Negara
Bank Mutiara
Bank Danamon
Bank Pundi Indonesia
Bank Jawa Barat Banten
Bank Kesawan
Bank Mandiri
Bank Bumi Artha
Bnak CIMB Niaga
Bank Internasional Indonesia
Bank Permata
Bank Sinar Mas
Bank Tabungan Pensiunan Nasional
Bank Victoria

Bank Arta Graha
Bank Mayapada
Bank Windu Kentjana
Bank Mega
Bank NISP OCBC
Bank Pan Indonesia
Bank Himpunan Saudara

2010 2011 2012
0
1
0
1
1
1
1
0
1
1
0

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

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

0
1
0
0
0
0
1
1
1
1

1
1
0
1
1
1
1
0
1

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

1

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UKURAN PERUSAHAAN (LN TOTAL ASET)

NO

NAMA PERUSAHAAN

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

BRI Agroniaga
Bank ICB Bumi Putra
Bank Capital Indonesia
Bank Ekonomi Raharja
Bank Central Asia
Bank Bukopin
Bank Negara Indonesia
Bank Nusantara Parahyangan
Bank Rakyat Indonesia
Bank Tabungan Negara
Bank Mutiara
Bank Danamon
Bank Pundi Indonesia
Bank Jawa Barat Banten
Bank Kesawan
Bank Mandiri
Bank Bumi Artha
Bnak CIMB Niaga

Bank Internasional Indonesia
Bank Permata
Bank Sinar Mas
Bank Tabungan Pensiunan Nasional
Bank Victoria
Bank Arta Graha
Bank Mayapada
Bank Windu Kentjana
Bank Mega
Bank NISP OCBC
Bank Pan Indonesia
Bank Himpunan Saudara

2010

2011

2012

28.7475
29.7897
29.1124
30.7001
33.4130
31.4915
33.1467
29.2951
33.6331
31.8561
30.0090
32.4050
28.0767
31.4025
28.5826
33.7397
28.6097
32.5984
31.9502
31.9325
30.0498
31.1726
29.9636
30.4679
29.9437
29.1022
31.5744
31.5458
32.3218
28.8083

28.8783
29.6163
29.1775
30.8155
33.5762
31.6772
33.3316
29.5130
33.7835
32.1210
30.2057
32.5889
29.4216
31.6282
28.9102
33.9443
28.7172
32.7478
32.1840
32.2493
30.4439
31.4737
30.0993
30.5851
30.1922
29.4955
31.7566
31.7226
32.4573
29.2574

29.0273
29.6370
29.3655
30.8644
33.7245
31.8159
33.4400
29.7366
33.9433
32.3472
30.3549
32.6795
29.6700
31.8914
29.1667
34.0856
28.8790
32.9163
32.3826
32.5122
30.3491
31.7100
30.2949
30.6543
30.4739
29.5020
31.8087
32.0022
32.6335
29.6619

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DEBT to TOTAL ASSET RATIO (TOTAL LIABILITIES/TOTAL ASSET)
N
O

NAMA PERUSAHAAN

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

BRI Agroniaga
Bank ICB Bumi Putra
Bank Capital Indonesia
Bank Ekonomi Raharja
Bank Central Asia
Bank Bukopin
Bank Negara Indonesia
Bank Nusantara Parahyangan
Bank Rakyat Indonesia
Bank Tabungan Negara
Bank Mutiara
Bank Danamon
Bank Pundi
Bank Jawa Barat Banten
Bank Kesawan
Bank Mandiri
Bank Bumi Artha
Bnak CIMB Niaga
Bank Internasional
Bank Permata
Bank Sinar Mas
Bank Tabungan Pensiunan Nasional
Bank Victoria
Bank Artha Graha
Bank Mayapada
Bank Windu Kentjana
Bank Mega
Bank NISP OCBC
Bank Pan Indonesia
Bank Himpunan Saudara

2010

2011

2012

0.9088
0.9176
0.8763
0.8930
0.8948
0.9391
0.8666
0.9024
0.9092
0.9057
0.9282
0.8425
0.8354
0.8585
0.9312
0.9064
0.9382
0.9036
0.9007
0.8918
0.9188
0.8778
0.9278
0.9382
0.8531
0.8802
0.9153
0.8980
0.8778
0.8786

0.9001
0.9146
0.8703
0.8947
0.8899
0.9235
0.8734
0.8504
0.8939
0.9179
0.9236
0.8179
0.9227
0.8648
0.7515
0.8864
0.8393
0.8898
0.9162
0.9098
0.9222
0.8795
0.8921
0.9398
0.8715
0.9135
0.9212
0.8898
0.8726
0.9069

0.9079
0.9039
0.8839
0.8942
0.8828
0.9239
0.8694
0.9195
0.8823
0.9080
0.9184
0.8155
0.9149
0.8718
0.8142
0.8796
0.8498
0.8852
0.9165
0.9052
0.8795
0.8691
0.8976
0.9057
0.8925
0.8836
0.9039
0.8869
0.8814
0.9294

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AUDIT REPORT LAG
NO

NAMA PERUSAHAAN

2010

2011

2012

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

BRI Agroniaga
Bank ICB Bumi Putra
Bank Capital Indonesia
Bank Ekonomi Raharja
Bank Central Asia
Bank Bukopin
Bank Negara Indonesia
Bank Nusantara Parahyangan
Bank Rakyat Indonesia
Bank Tabungan Negara
Bank Mutiara
Bank Danamon
Bank Pundi
Bank Jawa Barat Banten
Bank Kesawan
Bank Mandiri
Bank Bumi Artha
Bnak CIMB Niaga
Bank Internasional
Bank Permata
Bank Sinarmas
Bank Tabungan Pensiunan
Nasional
Bank Victoria
Bank Artha Graha
Bank Mayapada
Bank Windu Kentjana
Bank Mega
Bank NISP OCBC
Bank Pan Indonesia
Bank Himpunan Saudara

82
80
74
77
77
73
53
60
104
88
84
38
77
41
53
28
47
53
88
50
80
89
88
61
80
74
88
26
88
45

88
81
75
73
77
73
77
68
104
86
58
38
78
66
88
52
47
58
71
51
163
66
85
67
88
88
87
30
74
64

53
87
86
66
86
70
60
74
105
23
58
37
77
63
67
50
45
51
65
50
77
56
84
90
79
79
84
43
84
59

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Lampiran 2
Statistik Deskriptif

Descriptive Statistics
N

Minimum

Maximum

Mean

Std. Deviation

audit Report Lag

90

23.00

163.00

69.6444

20.83984

Ukuran KAP

90

.00

1.00

.6778

.46995

Ukuran Perusahaan

90

28.08

34.09

31.0616

1.60980

Debt to total asset ratio

90

.75

.94

.8917

.03145

Valid N (listwise)

90

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Lampiran 3
Hasil Uji Normalitas
One-Sample Kolmogorov-Smirnov
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N
Normal Parameters

90
a,b

Mean
Std. Deviation

Most Extreme Differences

Kolmogorov-Smirnov Z
Asymp. Sig. (2-tailed)

.0000000
20.25236740

Absolute

.115

Positive

.100

Negative

-.115
1.095
.182

a. Test distribution is Normal.
b. Calculated from data.

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Lampiran 4

Uji Multikolineritas
Coefficientsa
Model

Unstandardized Coefficients
B

1

(Constant)

Std. Error

Collinearity Statistics
Tolerance

VIF

151.912

76.541

Ukuran KAP

12.039

5.801

.642

1.558

Ukuran Perusahaan

-2.071

1.666

.663

1.508

-29.282

71.046

.956

1.047

Debt Total Asset Ratio

a. Dependent Variable: Audit Report Lag

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Lampiran 5
Hasil Uji Heteroskesdatisitas

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Lampiran 6
Hasil Uji Autokorelasi
Model

1

R
.236a

R
square
.055

Adjusted
R Square

.023

Std. Error
of the
Estimate

Durbinwatson

20.60256

1.933

c. Predictors: (Constant), Ukurab Perusahaan, NPM, ROE, EPS, DAR
d. Dependent Variable: Harga Saham

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Lampiran 7
Hasil Uji Hipotesis
Uji t
Coefficientsa
Model

Standardized
Unstandardized Coefficients
B

1

(Constant)

Coefficients

Std. Error

Beta

151.912

76.541

Ukuran KAP

12.039

5.801

Ukuran Perusahaan

-2.071
-29.282

Debt Total Asset Ratio

t

Sig.
1.985

.050

.271

2.075

.041

1.666

-.160

-1.243

.217

71.046

-.044

-.412

.681

a. Dependent Variable: Audit Report Lag

Hasil Uji F
ANOVAb
Model
1

Sum of Squares
Regression

df

Mean Square

2148.526

3

716.175

Residual

36504.096

86

424.466

Total

38652.622

89

F

Sig.

1.687

.176a

a. Predictors: (Constant), Debt to total asset ratio, Ukuran Perusahaan, Ukuran KAP
b. Dependent Variable: audit Report Lag

Koefisien determinasi (R2)
Model Summaryb

Model
1

R

Adjusted R
Square

R square
.236a

.055

Std. Error of
the Estimate
.023

20.60258

a. Predictors: (Constant), Debt to total asset ratio, Ukuran Perusahaan, Ukuran KAP
b. Dependent Variable: audit Report Lag

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