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Pengaruh Profitabilitas Dan Umur Perusahaan Terhadap Audit Delay Dengan Ukuran Perusahaan Sebagai Variabel Moderating

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LAMPIRAN

1. Sampel Penelitian

NO

Kode Perusahaan

Nama Perusahaan

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(3)
(4)

One-Sample Kolmogorov-Smirnov Test

Unstandardized Residual

N 40

Normal Parametersa,b Mean 0E-7

Std. Deviation 11.09020114

Most Extreme Differences

Absolute .127

Positive .127

Negative -.116

Kolmogorov-Smirnov Z .806

Asymp. Sig. (2-tailed) .534

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

Coefficientsa

Model Unstandardized

Coefficients

Standardized Coefficients

t Sig. Collinearity

Statistics

B Std. Error Beta Tolerance VIF

1

(Constant) 64.239 4.593 13.985 .000

PROFIT -.017 .266 -.010 -.065 .949 .946 1.057

UMUR .736 .232 .473 3.172 .003 .946 1.057

a. Dependent Variable: A.DELAY

Model Summaryb

Model R R Square Adjusted R

Square

Std. Error of the Estimate

Durbin-Watson

1 .471a .222 .180 11.38599 2.091

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ANOVAa

a. Dependent Variable: A.DELAY

b. Predictors: (Constant), UMUR, PROFIT

Coefficientsa

Model Unstandardized

Coefficients

Standardized Coefficients

t Sig.

a. Dependent Variable: A.DELAY

Model Summaryb

Model R R Square Adjusted R

Square

Std. Error of the Estimate

Durbin-Watson

1 .471a .222 .180 11.38599 2.091

(6)

One-Sample Kolmogorov-Smirnov Test

Unstandardized Residual

N 40

Normal Parametersa,b Mean 0E-7

Std. Deviation 12.21745874

Most Extreme Differences

Absolute .166

Positive .104

Negative -.166

Kolmogorov-Smirnov Z 1.048

Asymp. Sig. (2-tailed) .222

(7)

Coefficientsa

Model Unstandardized

Coefficients

Standardized Coefficients

t Sig. Collinearity

Statistics

B Std. Error Beta Tolerance VIF

a. Dependent Variable: A.DELAY

Model Summaryb

Model R R Square Adjusted R

Square

Std. Error of the Estimate

Durbin-Watson

1 .236a .056 -.023 12.71633 1.957

a. Predictors: (Constant), ABSPRO.ASET, Zscore(LN.T.ASET), Zscore(PROFIT) b. Dependent Variable: A.DELAY

Coefficientsa

Model Unstandardized

Coefficients

Standardized Coefficients

t Sig.

(8)

One-Sample Kolmogorov-Smirnov Test

Unstandardized Residual

N 40

Normal Parametersa,b Mean 0E-7

Std. Deviation 10.85977136

Most Extreme Differences

Absolute .103

Positive .085

Negative -.103

Kolmogorov-Smirnov Z .654

Asymp. Sig. (2-tailed) .785

(9)

Coefficientsa

Model Unstandardized

Coefficients

Standardized Coefficients

t Sig. Collinearity

Statistics

B Std. Error Beta Tolerance VIF

a. Dependent Variable: A.DELAY

Model Summaryb

Model R R Square Adjusted R

Square

Std. Error of the Estimate

Durbin-Watson

1 .504a .254 .192 11.30321 2.193

a. Predictors: (Constant), ABSUMUR.ASET, Zscore(UMUR), Zscore(LN.T.ASET) b. Dependent Variable: A.DELAY

Coefficientsa

Model Unstandardized

Coefficients

Standardized Coefficients

t Sig.

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