Analisis Ukuran Perusahaan, Umur Perusahaan, Profitabilitas, Opini Audit, dan Audit Report Lag, yang Berpengaruh Terhadap Ketepatan Waktu Pelaporan Keuangan pada Perusahaan Perkebunan dan Pertambangan yang Terdaftar di Bursa Efek Indonesia

• 2
• 5
• 6
• 7
• 8
• 9
• 11 BTEK PT Bumi Teknokultura Unggul Tbk √ √ x x
• 12 BUMI PT Bumi Resources Tbk √ √ √ √
• 14 BYAN PT Bayan Resources Tbk √ x √ x
• 15 CITA PT Cita Mineral Investindo Tbk √ √ √ √
• 17 CKRA PT Citra Kebun Raya Agri Tbk √ x √ x
• 18 CPDW PT Cipendawa Agroindustri Tbk √ √ x x
• 19 CPRO PT Central Proteinaprima Tbk √ √ x x
• 20 CTTH PT Citatah Industri Marmer Tbk √ x √ x
• 21 DGIK PT Duta Graha Indah Tbk √ x x x
• 22 DKFT PT Central Omega Resources Tbk √ x √ x
• 23 DOID PT Delta Dunia Makmur Tbk √ x √ x
• 24 DSFI PT Dharma Samudera Fishing Industries Tbk √ √ √ x
• 25 DSUC
• 27 ENRG PT Energi Mega Persada Tbk √ x √ x
• 28 FASW PT Fajar Surya Fisesa Tbk √ √ √ √
• 30 GZCO PT Gozco Plantations Tbk √ √ √ √
• 34 ITMG PT Indo Tambangraya Mega Tbk √ x x x
>35 KKGI PT Resource Alam Indonesia Tbk √ x √ x

  4

  8

  32 INCO PT International Nickel Indonesia Tbk √ √ √ √

  31 IIKP PT Inti Kapuas Arowana Tbk √ x x x -

  7

  29 GTBO PT Garda Tujuh Buana Tbk √ x x x

  6

  26 ELSA PT Elnusa Tbk √ x x x

  PT Daya Sakti Unggul Corporation Tbk √ x √ x -

  16 CNKO PT Central Korporindo Internasional Tbk √ x √ x

  5

  13 BWPT PT BW Plantation Tbk √ x √ x

  10 BRAU PT Berau Coal Energy Tbk √ x x x

  Lampiran 1 Daftar Populasi dan Perusahaan Sampel No Kode Populasi Perusahaan Kriteria Sampel 1 2 3 4

  3

  BRAM PT Indo Kordsa Tbk √ √ √ √

  BISI PT Bisi Internasional Tbk √ x x x

  BASS PT Bahtera Adiminia Samudera Tbk √ x x x

  ATPK PT ATPK resources Tbk √ x x x

  ASIA PT Asia Natural Resources Tbk √ √ √ x

  4 ARTI PT Ratu Prabu Energi Tbk √ x x x

  2

  3 APEX PT Apexindo Pratama Duta Tbk √ √ √ √

  1

  ANTM PT Aneka Tambang Tbk √ √ √ √

  1 AALI PT Astra Agro Lestari Tbk √ x √ x

  33 INRU PT Toba Pulp Lestari Tbk √ x √ x

• 38 MEDC

• 42 PTRO
• 45 SGRO PT Sampoerna Agro Tbk √ x x x
• 46 SMAR PT SMART Tbk √ √ √ √
• 48 SQMI
• 50 TINS

  14

  PT Timah Tbk √ √ √ √

  49 TBLA PT Tunas Baru Lampung Tbk √ √ x x

  PT Allbond Makmur Usaha Tbk √ √ √ x -

  47 SPMA PT Suparma Tbk √ √ √ x

  13

  √ √ √ x

  44 SAIP PT Surabaya Agung Industri Pulp Tbk

  12

  43 RUIS PT Radiant Utama Interisco Tbk √ √ √ √

  11

  PT Petrosea Tbk √ √ √ √

  41 PTBA PT Tambang Batubara Bukitasam Tbk √ √ x x

  40 PKPK PT Perdana Karya Perkasa Tbk √ x √ x -

  10

  39 MITI PT Mitra Investindo Tbk √ √ √ √

  9

  PT Medco Energi Internasional Tbk √ √ √ √

  37 MBAI PT Multibreeder Adirama Indonesia Tbk √ x x x

  36 LSIP PT London Sumatera Tbk √ x √ x -

  51 TIRT PT Tirta Mahakam Resources Tbk √ x √ x

• 52 UNSP PT Bakrie Sumatra Plantations Tbk √ √ x x
>53 WICO PT Wicaksana Overseas Internasional Tbk √ √ √ x

   Lampiran 2

Sebelum Transformasi

Data Total Penjualan Perusahaan yang Diamati Tahun 2008-2010

  12 RUIS

  17

  16

  13 SMAR

  4

  3

  2

  20

  14 TINS

  19

  18

  11 PTRO

  13

  12

  11

  18

  13

  16

  7 GZCO 290,790,810,001 407,905,583,636 454,523,171,818

  13 SMAR 16,094,424,718,253 14,201,230,000,000 20,265,425,000,000

  12 RUIS 1,178,572,799,002 1,037,581,722,174 1,048,158,672,581

  11 PTRO 1,848,030,120,000 1,524,997,480,000 1,686,769,608.00

  10 MITI 92,953,417,113 68,328,469,105 85,140,507,102

  9 MEDC 1,178,263,106,000,000 4,242,484,685,554.76 8389713449464

  8 INCO 1,178,263,106,000,000 6,865,780,009,520,000 1,151,577,621,071,000

  6 FASW 2,655,795,017,899 2,733,300,131,019 3,385,973,456,418

  14

  5 CITA 1,324,828,308,924 577,862,404,269 1,806,307,122,666

  4 BUMI 30,337,970,080,000 28,909,082,370,000 39428131233136

  3 BRAM 1,547,111,952,000 1,500,639,310,000 1,805,359,612,000

  2 APEX 2,221,643,631,000 2,037,787,764,000 1,910,242,585,782

  1 ANTM 9,591,981,138,000 8,711,370,255,000 8,744,300,219,000

  15 No Kode Emiten 2008 2009 2010

  10 MITI

  15

  

Data Umur Perusahaan yang diamati Tahun 2008-2010

No Kode Emiten 2008 2009 2010

  8

  18

  4 BUMI

  20

  19

  18

  3 BRAM

  7

  20

  6

  2 APEX

  13

  12

  11

  1 ANTM

  19

  5 CITA

  14

  8

  9 MEDC

  20

  19

  18

  8 INCO

  9

  7

  6

  7 GZCO

  16

  15

  14

  6 FASW

  8

  7

  14 TINS 9,053,082,000,000 7,709,856,000,000 8,339,254,000,000

   Lampiran 2 (Lanjutan) Data Return On Assets (ROA) Perusahaan yang diamati Tahun 2008-2010 No Kode Emiten 2008 2009 2010

  1

  7 GZCO

  1

  1

  1

  8 INCO

  1

  1

  1

  9 MEDC

  1

  1

  10 MITI

  1

  11 PTRO

  1

  1

  1

  1

  12 RUIS

  1

  1

  1

  13 SMAR

  1

  1

  1

  14 TINS

  1

  1

  1

  6 FASW

  1 ANTM 0.057 0.053 0.136

  13 SMAR 0.049 0.003 0.101

  2 APEX

  0.01 0.075 0.204

  3 BRAM 0.038 0.103 0.089

  4 BUMI 0.104 0.073 0.035

  5 CITA 0.134 0.061 0.069

  6 FASW 0.083 0.028 0.062

  7 GZCO 0.121 0.026 0.076

  8 INCO 0.217 0.055 0.199

  9 MEDC 0.195 0.084 0.036

  10 MITI 0.142 0.009 0.061

  11 PTRO 0.00002 0.082 0.189

  12 RUIS

  0.01 0.008 0.021

  14 TINS 0.232 0.065 0.161

  1

  Data Opini Audit Perusahaan yang Diamati Tahun 2008-2010 No Kode Emiten 2008 2009 2010

  1 ANTM

  1

  2 APEX

  1

  3 BRAM

  1

  1

  1

  4 BUMI

  1

  5 CITA

  1

  1

  1

   Lampiran 2 (Lanjutan)

Data Audit Report Lag (ARL) Perusahaan

yang diamati Tahun 2008-2010

  5 CITA

  43

  33

  7 GZCO

  84

  60

  79

  6 FASW

  74

  88

  83

  83

  8 INCO

  88

  87

  4 BUMI

  80

  78

  85

  3 BRAM

  90

  84

  78

  2 APEX

  87

  78

  61

  69

  85

  85

  14 TINS

  67

  40

  40

  13 SMAR

  89

  84

  85

  12 RUIS

  81

  56

  80

  11 PTRO

  66

  85

  93

  10 MITI

  81

  78

  84

  9 MEDC

  63

  80

  80

  

Data Ketepatan Waktu Pelaporan Keuangan

yang diamati Tahun 2008-2010

No Kode Emiten 2008 2009 2010

  4 BUMI

  1

  7 GZCO

  1

  1

  1

  6 FASW

  1

  1

  5 CITA

  1

  1

  1

  1

  1

  3 BRAM

  1

  1

  1

  2 APEX

  1

  1

  1

  1 ANTM

  1

  8 INCO

  1 ANTM

  12 RUIS

  1 No Kode Emiten 2008 2009 2010

  1

  1

  14 TINS

  1

  1

  1

  13 SMAR

  1

  1

  1

  1

  1

  1

  1

  11 PTRO

  1

  1

  10 MITI

  1

  1

  9 MEDC

  1

  1

  83

   Lampiran 3 Setelah Transformasi Data Total Penjualan Perusahaan yang Diamati Tahun 2008-2010 No Kode Emiten 2008 2009 2010

  1 29.795650 29.799423 ANTM 29.891949 2 28.342886 28.278251

  APEX 28.429268 3 28.036912 28.221781 BRAM 28.067411 4 30.995177 31.305501

  BUMI 31.043421 5 27.082602 28.222306 CITA 27.912304 6 28.636531 28.850663

  FASW 28.607765 7 26.734302 26.842515 GZCO 26.395870 8 36.465326 34.679909

  INCO 34.702818 9 35.983926 36.665783 MEDC 34.702818 10 24.947592 25.167569

  MITI 25.255364 11 28.053014 28.153836 PTRO 28.245141 12 27.667914 27.678056

  RUIS 27.795325 13 30.284350 30.639937 SMAR 30.409494 14 29.673521 29.751995

  TINS 29.834126

  Data Umur Perusahaan yang diamati Tahun 2008-2010 Kode No Emiten 2008 2009 2010

  1 2.484907 2.564949 ANTM 2.397895 2 1.945910 2.079442

  APEX 1.791760 3 2.944439 2.995732 BRAM 2.890372 4 2.944439 2.995732

  BUMI 2.890372 5 1.945910 2.079442 CITA 1.791760 6 2.708050 2.772589

  FASW 2.639057 7 2.079442 2.197225 GZCO 1.945910 8 2.944439 2.995732

  INCO 2.890372 9 2.708050 2.772589 MEDC 2.639057 10 2.484907 2.564949

  MITI 2.397895 11 2.944439 2.995732 PTRO 2.890372 12 1.098612 1.386294

  RUIS 0.693147 13 2.833213 2.890372 SMAR 2.772589 14 2.639057 2.708050

  TINS 2.564949

• 2.93746 -1.99510
• 2.59027 -1.58964
• 2.27303 -2.41912
• 2.61730 -3.35241
• 2.79688 -2.67365
• 3.57555 -2.78062
• 3.64966 -2.57702
• 2.90042 -1.61445
• 2.47694 -3.32424
• 4.71053 -2.79688
• 2.50104 -1.66601
• 4.82831 -3.86323
• 5.80914 -2.29263
• 2.73337 -1.82635

  11 PTRO

  7 GZCO

  1

  1

  1

  8 INCO

  1

  1

  1

  9 MEDC

  1

  10 MITI

  1

  1

  1

  1

  1

  1

  12 RUIS

  1

  1

  1

  13 SMAR

  1

  1

  1

  14 TINS

  1

  1

  1

  6 FASW

   Lampiran 3 (Lanjutan)

Data Return On Assets (ROA) Perusahaan yang diamati Tahun 2008-2010

No Kode Emiten 2008 2009 2010

  14 TINS -1.46102

  1 ANTM -2.86470

  2 APEX -4.60517

  3 BRAM -3.27017

  4 BUMI -2.26336

  5 CITA -2.00992

  6 FASW -2.48891

  7 GZCO -2.11196

  8 INCO -1.52786

  9 MEDC -1.63476

  10 MITI -1.95193

  11 PTRO -10.81978

  12 RUIS -4.60517

  13 SMAR -3.01594

   Data Opini Audit Perusahaan yang Diamati Tahun 2008-2010 No Kode Emiten 2008 2009 2010

  1

  1 ANTM

  2 APEX

  1

  1

  3 BRAM

  1

  1

  1

  4 BUMI

  1

  5 CITA

  1

  1

  1

   Lampiran 3 (Lanjutan) Data Audit Report Lag (ARL) Perusahaan yang Diamati Tahun 2008-2010 Data Ketepatan Waktu Pelaporan Keuangan pada Perusahaan yang Diamati Tahun 2008-2010 No Kode

Emiten 2008 2009 2010

  1 No Kode Emiten 2008 2009 2010

  1

  11 PTRO

  12 RUIS

  1

  1

  1

  13 SMAR

  1

  1

  1

  14 TINS

  1

  1 ANTM 4.382027 4.110874 4.382027

  1

  2 APEX 4.356709 4.430817 4.499810

  3 BRAM 4.442651 4.356709 4.382027

  4 BUMI 4.465908 4.477337 4.418841

  5 CITA 4.418841 4.477337 4.304065

  6 FASW 4.369448 4.094345 4.430817

  7 GZCO 3.496508 3.761200 4.465908

  8 INCO 4.356709 4.025352 4.143135

  9 MEDC 4.430817 4.356709 4.394449

  10 MITI 4.532600 4.442651 4.189655

  11 PTRO 4.382027 4.394449 4.234107

  12 RUIS 4.442651 4.430817 4.488636

  13 SMAR 3.688880 3.688880 4.204693

  10 MITI

  1

  1 ANTM

  1

  1

  1

  1

  2 APEX

  1

  1

  3 BRAM

  1

  1

  4 BUMI

  1

  5 CITA

  1

  1

  6 FASW

  1

  1

  7 GZCO

  1

  1

  1

  8 INCO

  1

  1

  1

  9 MEDC

  14 TINS 4.442651 4.442651 4.418841

  Lampiran 4

  

One-Sample Kolmogorov-Smirnov Test

Unstandardized Residual

  N

  42 Normal Mean .0000000 a,b

  Parameters Std. .38142491 Deviation Most Absolute .144 Extreme Positive .144 Differences Negative -.107 Kolmogorov-Smirnov Z .931 Asymp. Sig. (2-tailed) .352 a. Test distribution is Normal.

b. Calculated from data.

  Hasil Uji Multikoloneritas a

Coefficients

  Model Unstandardized Standardized Collinearity Coefficients Coefficients Statistics Std. Toleran

  B Error Beta t Sig. ce

  VIF 1 (Constant) 3.834 1.420 2.699 .011 LNUKURAN .050 .024 .306 2.066 .046 .807 1.238 LNUMUR -.049 .131 -.056 -.377 .709 .803 1.245 LNROA .053 .041 .176 1.290 .205 .950 1.053 OPINION -.164 .152 -.148 -1.083 .286 .947 1.056 LNARL -.983 .271 -.500 -3.625 .001 .934 1.070

a. Dependent Variable: DTIMELINES

  Hasil Uji Autokorelasi Runs Test Unstandardized Residual

  Test Value a

  .00713 Cases < Test Value

  21 Cases >= Test Value

  21 Total Cases

  42 Number of Runs

  21 Z -.156 Asymp. Sig. (2-tailed) .876

a. Median

  Hasil Uji Heteroskedastisitas Coefficients a Model Unstandardized Coefficients

  Standardized Coefficients t Sig. B Std. Error Beta 1 (Constant) -.166 .474 -.349 .004

  

LNUKURAN -.030 .008 -.485 -3.666 .065

LNUMUR -.001 .044 -.004 -.029 .977

LNROA .033 .014 .294 2.407 .082

OPINION .103 .053 .239 1.956 .058

LNARL .324 .090 .440 3.579 .071

a. Dependent Variable: absut

  

Hasil Uji t

Coefficients a

  Model Unstandardized Coefficients

  Standardized Coefficients t Sig.

  Collinearity Statistics

  B Std. Error Beta Tolerance

  VIF 1(Constant) 3.834 1.420 2.699 .011

  LNUKURAN .050 .024 .306 2.066 .046 .807 1.238 LNUMUR -.049 .131 -.056 -.377 .709 .803 1.245 LNROA .053 .041 .176 1.290 .205 .950 1.053 OPINION -.164 .152 -.148 -1.083 .286 .947 1.056 LNARL -.983 .271 -.500 -3.625 .001 .934 1.070