LAMPIRAN 1 DATA VARIABEL PENELITIAN Data jumlah hari terbit laporan auditan (audit delay) perusahaan perbankan yang diamati tahun 2008-2012 No Kode Emiten 2008 2009 2010 2011 2012
LAMPIRAN
LAMPIRAN 1
DATA VARIABEL PENELITIAN
Data jumlah hari terbit laporan auditan (audit delay) perusahaan perbankan yang diamati tahun 2008-2012 No Kode Emiten 2008 2009 2010 2011 201219 BVIC
18 BTPN
79
53
53
58
51
79
75
78
88
85
84
20 INPC
83
53
80
88
66
50
45
15 BNII
36
71
28
52
16 BNLI
83
47
46
49
51
50
17 BSWD
54
61
80
47
84
27
26
30
43
25 PNBN
79
88
24 NISP
74
84
26 SDRA
40
56
45
64
27
65
21 MAYA
58
79
78
80
88
79
22 MCOR
56
71
74
87
80
23 MEGA
86
82
88
47
46
1 AGRO
40
64
77
86
64
5 BBNI
82
53
4 BBCA
48
60
6 BBNP
86
84
60
68
56
66
7 BBRI
49
77
56
82
87
53
2 BABP
64
72
80
81
87
3 BAEK
84
78
77
74
49
47
66
88
67
12 BMRI
55
53
89
54
81
13 BNBA
83
84
88
87
84
14 BNGA
53
84
83
35
88
58
23
8 BCIC 119 120 104 136 105
9 BDMN
71
41
38
11 BKSW
37
10 BEKS
84
98
77
71
77
59
Data Debt To Equity Ratio (DER) Perusahaan Perbankan yang diamati tahun 2008-2012 No Kode Emiten 2008 2009 2010 2011 2012
14 BNGA 10.087253844 Rp 8.548119796 Rp 9.428954756 Rp 8.080334888 Rp 7.715047145 Rp
25 PNBN 7.015103687 Rp 6.163820987 Rp 7.813613736 Rp 6.852036152 Rp 7.431244126 Rp
24 NISP 8.432374190 Rp 7.955743117 Rp 8.812413265 Rp 8.079052510 Rp 7.841194123 Rp
23 MEGA 11.145100710 Rp 10.660828704 Rp 10.817309210 Rp 11.695672904 Rp 9.413695043 Rp
22 MCOR 6.995209741 Rp 8.286490683 Rp 7.351156457 Rp 10.571737017 Rp 7.595404048 Rp
21 MAYA 4.800730553 Rp 6.679685274 Rp 5.810228465 Rp 6.785064904 Rp 8.300638691 Rp
20 INPC 12.970765964 Rp 15.024166066 Rp 15.181869100 Rp 15.620248899 Rp 9.611925607 Rp
19 BVIC 9.655313316 Rp 10.693021415 Rp 12.875513861 Rp 8.737175215 Rp 8.769204936 Rp
18 BTPN 7.469746887 Rp 9.926803685 Rp 7.185959423 Rp 7.305055474 Rp 6.640378814 Rp
17 BSWD 3.810791726 Rp 4.082599755 Rp 3.927068387 Rp 5.004322792 Rp 5.797622065 Rp
16 BNLI 11.590101295 Rp 10.569173440 Rp 8.314696740 Rp 10.090378196 Rp 9.547656067 Rp
15 BNII 10.422703037 Rp 10.560782467 Rp 9.360167028 Rp 10.933502037 Rp 10.975484027 Rp
13 BNBA 4.197939848 Rp 4.796254506 Rp 5.122150259 Rp 5.223387647 Rp 5.666949170 Rp
1 AGRO 9.952834005 Rp 7.570690254 Rp 9.974652341 Rp 9.014365586 Rp 9.862795074 Rp
12 BMRI 10.745826431 Rp 10.234432913 Rp 9.814081778 Rp 7.204277630 Rp 6.777555877 Rp
11 BKSW 14.965223791 Rp 12.153392808 Rp 13.540003502 Rp 3.026356388 Rp 4.381562055 Rp
10 BEKS 15.922606883 Rp (31.530065421) Rp 5.086699953 Rp 11.937194678 Rp 10.744307412 Rp
9 BDMN 9.089562332 Rp 5.232017574 Rp 5.352108933 Rp 4.493562460 Rp 4.421975490 Rp
8 BCIC (4.638011390) Rp 12.233220701 Rp 12.929194658 Rp 12.102329778 Rp 11.251408823 Rp
7 BBRI 10.006853830 Rp 10.627934063 Rp 10.024033740 Rp 8.431878380 Rp 7.497559692 Rp
6 BBNP 9.866252533 Rp 9.547173103 Rp 9.249477519 Rp 10.275566513 Rp 11.419037441 Rp
5 BBNI 12.071645156 Rp 10.882103725 Rp 6.504632752 Rp 6.902596817 Rp 6.657697360 Rp
4 BBCA 9.548845992 Rp 9.137322977 Rp 8.498076278 Rp 8.070115929 Rp 7.516044548 Rp
3 BAEK 10.183058593 Rp 9.751457722 Rp 8.345913493 Rp 8.500149836 Rp 8.453721476 Rp
2 BABP 11.451344633 Rp 11.976812378 Rp 11.140757491 Rp 10.715466998 Rp 9.413826555 Rp
26 SDRA 8.859812830 Rp 8.477377114 Rp 7.246883029 Rp 9.748185657 Rp 13.168451052 Rp
Data Laba Rugi Perusahaan Perbankan yang diamati tahun 2008-2012 No Kode Emiten 2008 2009 2010 2011 2012
19 BVIC
18 BTPN
1
1
1
1
1
1
1
1
1
1
20 INPC
1
1
1
1
1
16 BNLI
1
15 BNII
1
1
1
1
1
1
1
1
1
1
17 BSWD
1
1
1
1
1
1
1
1
1
25 PNBN
1
1
24 NISP
1
26 SDRA
1
1
1
1
1
1
21 MAYA
1
1
1
1
1
1
22 MCOR
1
1
1
1
1
23 MEGA
1
1
1
1
1 AGRO
1
1
1
1
5 BBNI
1
1
1
1
1
6 BBNP
1
1
1
1
1
4 BBCA
7 BBRI
1
1
1
1
1
2 BABP
1
1
1
1
3 BAEK
1
1
1
1
1
1
1
1
1
1
12 BMRI
1
1
1
13 BNBA
1
1
1
1
1
1
14 BNGA
1
11 BKSW
1
9 BDMN
1
1
1
8 BCIC
1
1
1
1
1
1
1
1
10 BEKS
1
1
Data Opini Auditor Perusahaan Perbankan yang diamati tahun 2008-2012 No Kode emiten 2008 2009 2010 2011 2012
1
1
1
20 INPC
1
1
19 BVIC
1
1
1
1
18 BTPN
1
1
1
1
17 BSWD
1
1
16 BNLI
1
1
1
1
21 MAYA
1
1
1
1
1
1
26 SDRA
1
1
25 PNBN
1
1
1
1
1
24 NISP
1
1
23 MEGA
1
1
22 MCOR
1
1
1
15 BNII
1
1 AGRO
4 BBCA
1
1
6 BBNP
1
1
1
5 BBNI
1
1
1
1
7 BBRI
1
1
1
1
3 BAEK
1
1
2 BABP
1
1
1
1
1
1
1
1
14 BNGA
1
1
1
1
13 BNBA
1
12 BMRI
1
1
1
1
1
11 BKSW
10 BEKS
1
1
1
9 BDMN
8 BCIC
1
1
1
Data Ukuran Perusahaan (Total Asset) Perusahaan Perbankan yang diamati tahun 2008-2012 sebelum Logaritma Natural 2008 2009 2010 2011 2012
No Kode Emiten
1 AGRO 2582431953000 2981696009000 3054092727000 3481155340000 4040140235000
2 BABP 6287877927000 7005700199000 8659899122000 7299826427000 7433803459000
18211454188000 21591830000000 21522321000000 24156715000000 253652990000003 BAEK 245569856000000 282392294000000 324419069000000 381908353000000 442994197000000
4 BBCA 201741069000000 227496967000000 248580529000000 299058161000000 333303506000000
5 BBNI 3694814284000 3896398568000 5282255159000 6572646723000 8212208488000
6 BBNP 246076896000000 316947029000000 404285602000000 469899284000000 551336790000000
7 BBRI 5585890000000 7531145000000 10783886000000 13127198000000 15240091000000
8 BCIC 107268363000000 98597953000000 118206573000000 141934432000000 155791308000000
9 BDMN
10 BEKS 1492166052606 1425575821141 1561622000000 5993039000000 7682938000000
11 BKSW 2162316319660 2347783416748 2589915470255 3593817000000 4644654000000
358438678000000 394616604000000 449774551000000 551891704000000 63561870800000012 BMRI 2044367406129 2403186094861 2661051689702 2963148453513 3483516588857
13 BNBA 103197574000000 107104274000000 143652852000000 166801130000000 197412481000000
14 BNGA 56855129000000 60965774000000 75130433000000 94919111000000 115772908000000
15 BNII 54059522000000 56009953000000 73813440000000 101324002000000 131798595000000
16 BNLI 1359880323678 1537377763659 1570331769489 2080427739215 2540740993910
17 BSWD
18 BTPN 13697461000000 22272246000000 34522573000000 46651141000000 59090132000000
19 BVIC 5625107568000 7359018223000 10304852773000 11802562942000 14352840454000
12845448797066 15432373579647 17063094176282 19185436308366 2055877000000020 INPC 5512694013000 7629928278000 10102287635000 12951201230000 17166551873000
21 MAYA 2094665000000 2798874000000 4354460000000 6452794000000 6495246000000
22 MCOR 34860872000000 39684622000000 51596960000000 61909027000000 65219108000000
23 MEGA 34245838000000 37052596000000 44474822000000 59834397000000 79141737000000
24 NISP 64391915000000 77857418000000 108947955000000 124754179000000 148792615000000
25 PNBN 1977150161987 2403695698642 3245762792900 5085762000000 7621309000000
26 SDRA
Data Ukuran Perusahaan (Total Asset) Perusahaan Perbankan yang diamati tahun 2008-2012 Setelah Logaritma Natural No Kode emiten 2008 2009 2010 2011 2012
31
28
29
18 BTPN
30
31
31
32
28
19 BVIC
29
30
30
30
30
20 INPC
28
28
30
32
32
33
33
33
15 BNII
32
32
32
17 BSWD
32
16 BNLI
32
32
32
32
33
30
30
14 BNGA
32
31
31
31
32
32
25 PNBN
32
32
32
32
33
26 SDRA
28
29
29
29
24 NISP
32
31
22 MCOR
31
21 MAYA
29
30
30
30
30
28
32
29
29
29
30
23 MEGA
31
31
32
29
1 AGRO
33
33
34
34
5 BBNI
33
33
33
33
33
6 BBNP
29
29
29
30
30
33
4 BBCA
33
30
29
29
29
29
29
2 BABP
29
30
31
30
30
3 BAEK
31
31
31
31
7 BBRI
33
29
34
11 BKSW
28
28
29
29
29
12 BMRI
34
29
34
34
34
13 BNBA
28
29
29
30
28
34
30
34
34
8 BCIC
29
30
30
30
9 BDMN
28
32
32
32
33
33
10 BEKS
28
30
- 1,3035 0,0353 0,0202 0,0198 0,0096
- 0,0215 -0,0946 -0,0568 -0,0246 0,0061
13 BNBA 0,0135 0,0117 0,0101 0,0144 0,0164
25 PNBN 0,0109 0,0118 0,0115 0,0165 0,0153
24 NISP 0,0093 0,0118 0,0072 0,0126 0,0116
23 MEGA 0,0144 0,0135 0,0184 0,0173 0,0211
22 MCOR 0,0017 0,0057 0,0065 0,0056 0,0145
21 MAYA 0,0074 0,0054 0,0076 0,0132 0,0153
20 INPC 0,0017 0,0027 0,0049 0,0052 0,0031
19 BVIC 0,0063 0,0063 0,0104 0,0159 0,0143
18 BTPN 0,0277 0,0189 0,0242 0,0300 0,0335
17 BSWD 0,0141 0,0240 0,0223 0,0231 0,0216
16 BNLI 0,0084 0,0086 0,0135 0,0114 0,0104
15 BNII 0,0085 -0,0007 0,0061 0,0071 0,0105
14 BNGA 0,0066 0,0146 0,0177 0,0190 0,0215
12 BMRI 0,0148 0,0181 0,0205 0,0230 0,0252
Data Return On Asset (ROA) Perusahaan Perbankan yang diamati tahun 2008-2012 No Kode Emiten
11 BKSW 0,0014 0,0017 0,0005 0,0017 -0,0064
10 BEKS
9 BDMN 0,0143 0,0155 0,0244 0,0243 0,0264
8 BCIC
7 BBRI 0,0242 0,0231 0,0284 0,0321 0,0339
6 BBNP 0,0077 0,0075 0,0090 0,0104 0,0104
5 BBNI 0,0061 0,0109 0,0165 0,0194 0,0211
4 BBCA 0,0235 0,0241 0,0261 0,0283 0,0265
3 BAEK 0,0144 0,0154 0,0138 0,0100 0,0076
2 BABP 0,0003 0,0007 0,0014 -0,0131 0,0001
1 AGRO 0,0003 0,0007 0,0046 0,0094 0,0082
2008 2009 2010 2011 2012
26 SDRA 0,0190 0,0148 0,0185 0,0177 0,0156
LAMPIRAN 2 DATA HASIL PENGOLAHAN SPSS 1. Analisis Statistik Deskriptif
10.8
80
1
38.5
38.5
38.5
50
Frequency Percent Valid Percent
Cumulative Percent Valid130 100.0 100.0
OPINI
10.8 1 116 89.2 89.2 100.0 Total
10.8
a. Deskriptive
Descriptive Statistics
14
Percent Valid
LABARUGI
Frequency Percent Valid Percent
CumulativeLABARUGI OPINI N Valid 130 130 Missing
34 30.77 1.775
ROA 130 -1.3035 .0353 .001310 .1162783
Valid N (listwise) 130 b. Frequence Statistics
28
TA 130
LABARUGI
130 -31.5301 15.9226
8.529541E 4.5688180N Minimum Maximum Mean Std. Deviation AUDITDELAY 130 23 136 68.04 20.348 DER
61.5 61.5 100.0 Total 130 100.0 100.0
2. Pengujian Data a. Normalitas
- Histogram dan Grafik Normal P-Plot
- Hasil uji normalitas K-S
One-Sample Kolmogorov-Smirnov Test Unstandardized Residual
N 130 Normal Parameters a Mean .0000000 Std. Deviation 16.46800188
Most Extreme Differences Absolute .041 Positive .038 Negative -.041 Kolmogorov-Smirnov Z .467
Asymp. Sig. (2-tailed) .981 a. Test distribution is Normal.
b. Multikolinearitas
Coefficients
a Model UnstandardizedCoefficients
Standardized
Coefficients
t Sig.Collinearity Statistics B Std. Error Beta Tolerance
VIF 1 (Constant)
212.276 26.129 8.124 .000
DER .175 .343 .039 .511 .610 .890 1.123LABARUGI -14.492 5.331 -.222 -2.718 .008 .795 1.259 OPINI -11.935 3.235 -.286 -3.689 .000 .876 1.142 TA -4.077 .853 -.356 -4.781 .000 .955 1.047 ROA -17.516 13.868 -.100 -1.263 .209 .841 1.189
a. Dependent Variable: AUDITDELAY
Coefficient Correlations
a Model ROA TA OPINI DER LABARUGI
1 Correlations ROA 1.000 -.068 -.045 -.253 -.226
TA -.068 1.000 .098 -.088 -.123 OPINI -.045 .098 1.000 .018 -.324 DER -.253 -.088 .018 1.000 -.102 LABARUGI -.226 -.123 -.324 -.102 1.000 Covariances ROA 192.331 -.806 -2.023 -1.203 -16.736 TA -.806 .727 .271 -.026 -.561 OPINI -2.023 .271 10.467 .020 -5.586 DER -1.203 -.026 .020 .118 -.187 LABARUGI -16.736 -.561 -5.586 -.187 28.423c. Heteroskedastisitas
d. Autokorelasi Model Summary b Model R R Square Adjusted R
Square Std. Error of the Estimate Durbin-Watson 1 .587 a .345 .319 16.797 2.080
a. Predictors: (Constant), ROA, TA, OPINI, DER, LABARUGI
b. Dependent Variable: AUDITDELAY 3.
Analisis Regresi
Coefficients
aModel Unstandardized Coefficients Standardized Coefficients
T Sig. B Std. Error Beta 1 (Constant) 212.276 26.129 8.124 .000 DER .175 .343 .039 .511 .610
LABARUGI -14.492 5.331 -.222 -2.718 .008 OPINI -11.935 3.235 -.286 -3.689 .000 TA -4.077 .853 -.356 -4.781 .000 ROA -17.516 13.868 -.100 -1.263 .209 a. Dependent Variable: AUDITDELAY 4.
Hasil Pengujian Hipotesis
a. Koefisien Determinasi
b. Uji t
Coefficients
aModel Unstandardized Coefficients Standardized Coefficients
T Sig. B Std. Error Beta 1 (Constant) 212.276 26.129 8.124 .000 DER .175 .343 .039 .511 .610
LABARUGI -14.492 5.331 -.222 -2.718 .008 OPINI -11.935 3.235 -.286 -3.689 .000 TA -4.077 .853 -.356 -4.781 .000 ROA -17.516 13.868 -.100 -1.263 .209 a. Dependent Variable: AUDITDELAY c.
Uji f ANOVA b Model Sum of Squares Df Mean Square F Sig.
1 Regression 18426.642 5 3685.328 13.063 .000 a Residual 34984.166 124 282.130 Total 53410.808 129
a. Predictors: (Constant), ROA, TA, OPINI, DER, LABARUGI
b. Dependent Variable: AUDITDELAY
Model Summary
bModel R R Square Adjusted R Square Std. Error of the
Estimate 1 .587 a .345 .319 16.797
a. Predictors: (Constant), ROA, TA, OPINI, DER, LABARUGI
b. Dependent Variable: AUDITDELAY