Pengaruh Debt to Equity Ratio, Return On Asset dan Ukuran Perusahaan Terhadap Audit Delay Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2015

LAMPIRAN
Lampiran 1: Data Perusahaan Sampel

No

Kode

Nama

Sampel

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

AGRO
BACA
BBCA
BBKP

BBNI
BBNP
BBRI
BBTN
BDMN
BMRI
BNBA
BNGA
BNII
BNLI
BSIM
BSWD
BTPN
BVIC
INPC
MAYA
MCOR
MEGA
NISP
PNBN

SDRA

Bank Rakyat Indonesia Agro Niaga Tbk
Bank Capital Indonesia Tbk
Bank Central Asia Tbk
Bank Bukopin Tbk
Bank Negara Indonesia (Persero) Tbk
Bank Nusantara Parahyangan Tbk
Bank Rakyat Indonesia (Persero) Tbk
Bank Tabungan Negara (Persero) Tbk
Bank Danamon Indonesia Tbk
Bank Mandiri (Persero) Tbk
Bank Bumi Arta Tbk
Bank CIMB Niaga Tbk
Bank Mybank Indonesia Tbk
Bank Permata Tbk
Bank Sinar Mas Tbk
Bank Of India Indonesia Tbk
Bank Tabungan Pensiunan Nasional Tbk
Bank Victoria International Tbk

Bank Artha Graha International Tbk
Bank Mayapada International Tbk
Bank Windu Kentjana International Tbk
Bank Mega Tbk
Bank NISP OCBC Tbk
Bank Pan Indonesia Tbk
Bank Woori Saudara Indonesia 1906 Tbk

Sampel 1
Sampel 2
Sampel 3
Sampel 4
Sampel 5
Sampel 6
Sampel 7
Sampel 8
Sampel 9
Sampel 10
Sampel 11
Sampel 12

Sampel 13
Sampel 14
Sampel 15
Sampel 16
Sampel 17
Sampel 18
Sampel 19
Sampel 20
Sampel 21
Sampel 22
Sampel 23
Sampel 24
Sampel 25

115

Universitas Sumatera Utara

No

Kode

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

AGRO
BACA
BBCA
BBKP
BBNI
BBNP
BBRI
BBTN
BDMN
BMRI
BNBA
BNGA

BNII
BNLI
BSIM
BSWD
BTPN
BVIC
INPC
MAYA
MCOR
MEGA
NISP
PNBN
SDRA

2011
9,014
6,712
8,070
12,073
6,903

10,276
8,432
11,172
4,494
7,204
5,223
8,080
10,934
10,090
11,864
5,004
7,305
8,737
15,620
6,785
10,572
11,696
8,079
6,852
9,748

Debt to Equity Ratio (DER)
2012
2013
2014
9,863
5,123
6,063
7,614
6,877
8,497
7,516
6,736
6,065
12,147 10,179 10,589
6,658
7,109
5,591
11,419
8,489

7,320
7,498
6,894
7,205
9,872 10,350 10,844
4,422
4,839
4,927
6,778
6,721
6,648
5,667
6,168
7,562
7,715
7,455
7,196
10,975 10,327
8,783
9,548 10,739
9,843
7,300
5,335
5,727
5,798
6,917
8,275
6,640
6,031
5,108
8,769 10,131 10,475
9,612
7,126
7,625
8,301
8,955 11,683
7,595
6,454
7,007
9,414
9,865
8,580
7,841
6,226
5,918
7,431
7,220
6,430
13,085 13,245
3,209

2015
5,185
10,543
5,601
11,523
5,262
6,205
6,765
11,396
4,496
6,161
4,323
7,328
9,012
8,711
6,594
4,460
4,600
9,477
8,082
9,313
6,137
4,932
6,341
4,944
3,840

116

Universitas Sumatera Utara

No

Kode

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

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

2011
9,438
5,923
0,028
0,013
0,019
0,010
0,032
0,013
0,024
0,023
0,014
0,019
0,707
0,011
0,676
0,023
0,030
0,016
0,523
0,013
0,561
0,017
0,013
0,016
0,018

Return On Asset (ROA)
2012
2013
2014
8,175
0,010
9,710
8,421
9,872
8,056
0,026
0,029
0,030
0,013
0,013
9,194
0,021
0,023
0,026
0,010
0,011
0,010
0,034
0,034
0,030
0,012
0,012
0,772
0,026
0,023
0,014
0,025
0,026
0,024
0,016
0,014
0,010
0,022
0,020
0,010
0,010
0,011
0,497
0,010
0,010
0,856
0,015
0,013
0,729
0,022
0,023
0,020
0,033
0,031
0,025
0,014
0,014
0,495
0,649
0,011
0,472
0,015
0,016
0,012
0,014
0,989
0,541
0,021
0,789
0,899
0,012
0,012
0,013
0,015
0,015
0,015
0,016
0,015
0,840

2015
9,623
7,469
0,030
0,010
0,018
7,763
0,029
0,011
0,013
0,023
0,867
0,179
0,726
0,135
0,664
0,734
0,022
0,405
0,284
0,014
0,668
0,015
0,012
0,856
0,013

117

Universitas Sumatera Utara

No

Kode

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

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

2011
21,971
15,362
19,761
17,862
19,516
22,606
19,968
18,306
18,771
20,129
28,717
18,932
18,369
18,434
16,628
28,364
17,658
23,192
30,585
23,284
15,680
17,941
17,907
18,642
15,442

Ukuran Perusahaan
2012
2013
2014
22,120 22,357 22,577
15,550 15,781 16,040
19,909 20,023 20,130
18,000 18,056 18,186
19,625 19,773 19,848
22,829 23,024 22,971
20,128 20,255 20,503
18,532 18,692 18,789
18,864 19,032 19,092
20,270 20,413 20,567
28,879 29,029 29,271
19,101 19,204 19,267
18,567 18,761 18,781
18,697 18,926 19,038
16,534 16,675 16,872
28,563 28,912 29,280
17,895 18,059 18,133
23,387 23,677 23,785
16,840 16,869 16,971
23,566 23,902 24,312
15,687 15,885 16,095
17,993 18,012 18,015
18,187 18,396 18,451
18,818 18,916 18,966
15,846 15,923 16,615

2015
22,847
16,314
20,203
18,363
20,047
22,877
20,594
18,962
19,052
20,629
29,513
19,291
18,876
19,023
17,143
29,437
18,210
23,870
17,039
24,580
16,127
18,038
18,607
19,026
16,812

118

Universitas Sumatera Utara

No

Kode

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

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

2011
0
0
0
0
0
0
1
1
1
0
0
1
1
1
1
0
1
0
0
0
0
0
1
0
0

Audit Delay
2012
2013
2014
1
1
1
0
0
0
0
1
1
0
0
0
0
1
1
0
1
1
1
1
1
1
1
1
1
1
0
1
1
1
0
0
0
1
1
1
1
1
1
1
1
1
0
0
0
0
0
0
1
1
1
0
0
0
0
0
0
0
0
0
0
0
0
0
1
0
1
1
1
0
0
1
1
1
0

2015
1
0
1
0
1
1
1
1
0
1
0
1
1
0
0
0
1
0
0
0
1
0
1
1
1

119

Universitas Sumatera Utara

Lampiran 2: Hasil Olah Data SPSS

Statistik Deskriptif
N
Statistic
DER
125
(X1)
ROA
125
(X2)
Ukuran Perusahaan
125
(X3)
Audit Delay
125
(Y)
Valid N
125
(listwise)
Hasil Olah Data SPSS

Mean

Std.
Deviation

Statistic

Statistic

Minimum Maximum
Statistic
3.20893
.01005
15.36200
.0

Statistic

15.62025 7.8745819E0 2.31070996
9.87173

.8940099 2.41556664

30.58517 2.0039989E1 3.58170847
1.0

.496

.5020

Uji Multikolinieritas
Collinearity Statistics
Model
Tolerance
VIF
1

Model

R

(Constant)
DER(X1)
.992
ROA (X2)
.994
Ukuran Perusahaan (X3)
.985
a. Dependent Variable: Audit Delay (Y)

1.008
1.006
1.015

Uji Autokorelasi
Adjusted R Std. Error of
R Square
Durbin-Watson
Square
the Estimate

1
.255a
.065
.042
.4913
1.852
a. Predictors: (Constant), Ukuran Perusahaan (X3), ROA (X2), DER (X1)
b. Dependent Variable: Audit Delay (Y)

120

Universitas Sumatera Utara

Uji Heteroskedastisitas

Uji Normalitas
RES2
N
Normal Parametersa
Most Extreme
Differences
Kolmogorov-Smirnov Z
Asymp. Sig. (2-tailed)

Mean
Std. Deviation
Absolute
Positive
Negative

125
.4675
.12367
.065
.064
-.065
.728
.664

121

Universitas Sumatera Utara

Grafik Histogram

Grafik Normal P-Plot

122

Universitas Sumatera Utara

Analisis Linier Berganda
Unstandardized Standardized
Coefficients
Coefficients
Model
B
Std. Error
Beta
1

(Constant)
1.332
DER (X1)
-.022
ROA (X2)
-.021
Ukuran Perusahaan (X3) -.032
a. Dependent Variable: Audit Delay (Y)

.307
.019
.018
.012

-.101
-.101
-.229

Pengujian Signifikansi Parsial (Uji t)
Model
1

t

(Constant)
4.336
DER (X1)
-1.143
ROA (X2)
-1.142
Ukuran Perusahaan (X3) -2.591
a. Dependent Variable: Audit Delay (Y)

Sig.
.000
.255
.256
.011

Pengujian Signifikansi Simultan (Uji F)
Sum of
Mean
Model
df
F
Squares
Square

Sig.

Regression
.743
3
.248 27.555 .000a
Residual
1.096 120
.009
Total
1.840 123
a. Predictors: (Constant), Ukuran Perusahaan (X3), DER (X1), ROA (X2)
b. Dependent Variable: RES2
1

Model

R

Pengujian Koefisien Determinan (Uji R2)
R Square Adjusted R Square Std. Error of the Estimate

1
.636a
.404
.389
.09558
a. Predictors: (Constant), Ukuran Perusahaan (X3), DER (X1), ROA (X2)
b. Dependent Variable: RES2

123

Universitas Sumatera Utara