Analisis Faktor-faktor yang Mempengaruhi Audit Delay Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia (BEI)

Lampiran 1

StatistikDeskriptif

Descriptive Statistics

N

Minimum Maximum

Mean

2.1E7 2.372E6

Std.
Deviation

L/R

116

-1.5E5

UK

116

0

1

.98

.131

OA

116

0

1

.66

.477

UP

116 132838.0

7.3E8 1.019E8

1.5566E8

SVL

116

11.1

649.0

96.005

71.4065

PFL

116

-5.7

13.9

1.765

1.8664

RV

116

1

1

1.00

.000

IA

116

6.2

67809.5 6.738E3

11336.4625

KOP

116

3

Y

117

.0000

Valid N
(listwise)

116

1537

4.5218E6

118.10

259.967

1.0000 .491379

.4999257

Universitas Sumatera Utara

Lampiran 2

HasilUjiAnalisisRegresiLogistik

Iteration Historya,b,c
Coefficients

-2 Log
likelihood

Iteration

Constant

Step 0 1

160.776

-.034

2

160.776

-.034

a. Constant is included in the model.
b. Initial -2 Log Likelihood: 160.776
c. Estimation terminated at iteration

number 2 because parameter estimates
changed by less than .001.

Omnibus Tests of Model Coefficients
Chi-square
Step 1 Step

df

Sig.

37.114

8

.000

Block

37.114

8

.000

Model

37.114

8

.000

Hosmer and Lemeshow Test
Step

Chi-square
10.246

df

Sig.
8

.248

Model Summary

Step
1

-2 Log
likelihood
123.662a

Cox & Snell Nagelkerke R
R Square
Square
.274

.365

Universitas Sumatera Utara

Model Summary

Step

-2 Log
likelihood

Cox & Snell Nagelkerke R
R Square
Square

123.662a

1

.274

.365

a. Estimation terminated at iteration number 20
because maximum iterations has been reached.
Final solution cannot be found.

Variables in the Equation
B
Step 1a L/R(X1)
OA(X2)

.000

S.E.

Wald

Df

Sig.

Exp(B)

.000

.112

1

.738

1.000

-22.820 2.841E4

.000

1

.999

.000

UK(X3)

1.073

.568

3.564

1

.059

2.924

UP(X4)

.000

.000

1.979

1

.160

1.000

SVL(X5)

.008

.006

1.808

1

.037

1.008

PFL(X6)

.035

.134

.068

1

.795

1.035

RV(X8)

.000

.000

.618

1

.432

1.000

-.004

.002

5.177

1

.023

.996

20.650 2.841E4

.000

1

.999 9.294E8

KOP(X9)
Constant

a. Variable(s) entered on step 1: X1, X2, X3, X4, X5, X6, X8 ,X9

Universitas Sumatera Utara

Iteration Historya,b,c,d
-2 Log
likelihood

Iteration
Step 1

Coefficients
Constant X1

X2

X3

X4

X5

X6

X8

X9

1

129.477

1.356 .000 -3.025 .914 .000 .005 .050 .000

-.001

2

124.903

2.420 .000 -4.446 1.013 .000 .007 .049 .000

-.003

3

123.787

3.564 .000 -5.718 1.064 .000 .007 .039 .000

-.004

4

123.684

4.637 .000 -6.807 1.073 .000 .008 .035 .000

-.004

5

123.670

5.647 .000 -7.816 1.073 .000 .008 .035 .000

-.004

6

123.665

6.649 .000 -8.818 1.073 .000 .008 .035 .000

-.004

7

123.663

7.650 .000 -9.819 1.073 .000 .008 .035 .000

-.004

8

123.662

8.650 .000 -10.819 1.073 .000 .008 .035 .000

-.004

9

123.662

9.650 .000 -11.820 1.073 .000 .008 .035 .000

-.004

10

123.662

10.650 .000 -12.820 1.073 .000 .008 .035 .000

-.004

11

123.662

11.650 .000 -13.820 1.073 .000 .008 .035 .000

-.004

12

123.662

12.650 .000 -14.820 1.073 .000 .008 .035 .000

-.004

13

123.662

13.650 .000 -15.820 1.073 .000 .008 .035 .000

-.004

14

123.662

14.650 .000 -16.820 1.073 .000 .008 .035 .000

-.004

15

123.662

15.650 .000 -17.820 1.073 .000 .008 .035 .000

-.004

16

123.662

16.650 .000 -18.820 1.073 .000 .008 .035 .000

-.004

17

123.662

17.650 .000 -19.820 1.073 .000 .008 .035 .000

-.004

18

123.662

18.650 .000 -20.820 1.073 .000 .008 .035 .000

-.004

19

123.662

19.650 .000 -21.820 1.073 .000 .008 .035 .000

-.004

20

123.662

20.650 .000 -22.820 1.073 .000 .008 .035 .000

-.004

a. Method: Enter
b. Constant is included in the model.
c. Initial -2 Log Likelihood: 160.776
d. Estimation terminated at iteration number 20 because maximum iterations has been
reached. Final solution cannot be found.

Universitas Sumatera Utara