LAMPIRAN 1
Daftar Populasi
No
Nama Perusahaan
Kriteria
1
2
3
Sampel
1
Bank Rakyat Indonesia Argo Niaga
Tbk
16
Bank Pembangunan Daerah Jawa
Timur Tbk
√
-
√
-
17
Bank Kesawan Tbk
√
√
√
Sampel 15
19
Bank Mandiri (persero) Tbk
√
√
√
Sampel 16
20
Bank Bumi Arta Tbk
√
√
√
Sampel 17
21
Bank CIMB Niaga Tbk Tbk
√
√
√
Sampel 18
22
Bank Internasional Indonesia Tbk
√
√
√
Sampel 19
23
Bank Permata Tbk
√
√
√
Sampel 20
24
Bank Sinar Mas Tbk
√
√
√
Sampel 21
25
Bank Pembangunan Maluku
√
-
√
-
26
Bank Tabungan Pensiunan Nasional
Tbk
√
√
√
Sampel 22
27
Bank Victoria Internasional Tbk
√
√
√
Sampel 23
28
Bank Artha Graha Internasional Tbk
√
√
√
Sampel 24
29
Bank Mayapada Internasional Tbk
√
√
√
Sampel 25
30
Bank Windu Kentjana Internasional
Tbk
38
Bank Pembangunan Daerah Riau
Kepri
√
-
√
-
39
Bank DKI
√
-
√
-
41
Bank Sulut
√
-
√
-
42
Bank Pembangunan Daerah Sumut
√
-
√
-
Hasil Seleksi Sampel
No
Keterangan
Jumlah Akumulasi
1
Total perusahaan perbankan yang terdaftar di BEI
42
2
Perusahaan perbankan yang tidak terdaftar di BEI
secara berturut-turut selama periode 2010-2012
(12)
30
3
Data yang tersedia tidak lengkap
0
30
Jumlah Perusahaan Sampel
30
Tahun pengamatan
3
Jumlah Sampel Total Selama Periode Penelitian
(2010-2012)
LAMPIRAN 2 VARIABEL DEPENDEN
AUDIT TIMELINESS (Y)
LAMPIRAN 3 VARIABEL INDEPENDEN
UKURAN PERUSAHAAN (X1)
KODE NAMA PERUSAHAAN 2010 2011 2012
AGRO BANK RAKYAT INDONESIA ARGO NIAGA Tbk 287.475 288.783 290.273 BABP BANK ICB BUMI PUTERA Tbk 297.897 296.163 296.370 BACA BANK CAPITAL INDONESIA Tbk 291.124 291.775 293.655 BAEK BANK EKONOMI RAHARJA Tbk 307.001 308.155 308.644
BBCA BANK CENTRAL ASIA Tbk 334.130 335.762 337.245
BBKP BANK BUKOPIN Tbk 314.915 316.772 318.159
BBNI BANK NEGARA INDONESIA (persero) Tbk 331.467 333.316 334.400 BBNP BANK NUSANTARA PARAHYANGAN Tbk 292.951 295.130 297.366 BBRI BANK RAKYAT INDONESIA (Persero) Tbk 336.331 337.835 339.433 BBTN BANK TABUNGAN NEGARA (persero) Tbk 318.561 321.210 323.472
BCIC BANK MUTIARA Tbk 300.090 302.057 303.549
BDMN BANK DANAMON INDONESIA Tbk 324.050 325.889 326.795 BEKS BANK PUNDI INDONESIA Tbk 280.767 294.216 296.700
BJBR BANK JABAR BANTEN Tbk 314.025 316.282 318.914
BKSW BANK KESAWAN Tbk 285.826 289.102 291.667
BMRI BANK MANDIRI (Persero) Tbk 337.397 339.443 340.856
BNBA BANK BUMI ARTA Tbk 286.097 287.172 288.790
BNGA BANK CIMB NIAGA Tbk 325.984 327.478 329.163
BBII BANK INTERNASIONAL INDONESIA Tbk 319.502 321.840 323.826
BNLI BANK PERMATA Tbk 319.325 322.493 325.122
BSIM BANK SINARMAS Tbk 300.498 304.439 303.491
BTPN BANK TABUNGAN PENSIUNAN NASIONAL Tbk 311.726 314.737 317.100 BVIC BANK VICTORIA INTERNASIONAL Tbk 299.636 300.993 302.949 INPC BANK ARTA GRAHA INTERNASIONAL Tbbk 304.679 305.851 306.543 MAYA BANK MAYAPADA INTERNASIONAL Tbk 299.437 301.922 304.739 MCOR BANK WINDU KENTJANA INTERNASIONAL Tbk 291.022 294.955 295.020
MEGA BANK MEGA Tbk 315.744 317.566 318.087
NISP BANK OCBC NISP Tbk 315.458 317.226 320.022
LAMPIRAN 4 VARIABEL INDEPENDEN
KUALITAS AUDITOR (X2)
LAMPIRAN 5 VARIABEL INDEPENDEN
AUDIT REPORT LAG (X3)
KODE NAMA PERUSAHAAN 2010 2011 2012
BBII BANK INTERNASIONAL INDONESIA Tbk 28 52 50
BNLI BANK PERMATA Tbk 49 51 50
BSIM BANK SINARMAS Tbk 80 162 77
BTPN BANK TABUNGAN PENSIUNAN NASIONAL Tbk 53 58 51
BVIC BANK VICTORIA INTERNASIONAL Tbk 88 85 84
INPC BANK ARTA GRAHA INTERNASIONAL Tbbk 66 66 66
MAYA BANK MAYAPADA INTERNASIONAL Tbk 80 88 79
MCOR BANK WINDU KENTJANA INTERNASIONAL Tbk 74 87 79
MEGA BANK MEGA Tbk 88 71 65
NISP BANK OCBC NISP Tbk 26 30 43
PNBN BANK PAN INDONESIA Tbk 88 74 84
LAMPIRAN 6
OUTPUT HASIL PENGUJIAN DATA SPSS
LOGISTIC REGRESSION
Case Processing Summary
Unweighted Casesa N Percent
Selected Cases Included in Analysis 90 100,0
Missing Cases 0 ,0
Total 90 100,0
Unselected Cases 0 ,0
Total 90 100,0
a. If weight is in effect, see classification table for the total number of
cases.
Dependent Variable Encoding Original Value Internal Value
0 0
1 1
Iteration Historya,b,c
Iteration -2 Log likelihood
Coefficients
a. Constant is included in the model.
b. Initial -2 Log Likelihood: 32,728
c. Estimation terminated at iteration number 5
because maximum iterations has been reached.
Classification Tablea,b
Observed
Predicted
TIME Percentage
Correct
0 1
Step 0 TIME 0 86 0 100,0
1 4 0 ,0
Overall Percentage 95,6
a. Constant is included in the model.
b. The cut value is ,500
Variables in the Equation
B S.E. Wald df Sig. Exp(B)
Iteration History
a,b,c,dOmnibus Tests of Model Coefficients
a. A negative squares value indicates that the
Chi-squares value has decreased from the previous step.
Model Summary
Step -2 Log likelihood
Cox & Snell R
a. Estimation terminated at iteration number 5 because
maximum iterations has been reached. Final solution cannot
be found.
Hosmer and Lemeshow Test
Step Chi-square df Sig.
1 ,373 8 1,000
2 ,487 8 1,000
3 ,406 8 1,000
Contingency Table for Hosmer and Lemeshow Test TIME = 0 TIME = 1
Total Observed Expected Observed Expected
Step 1 1 9 9,000 0 ,000 9
2 9 9,000 0 ,000 9
3 9 9,000 0 ,000 9
4 9 9,000 0 ,000 9
5 9 8,997 0 ,003 9
Step 2 1 9 9,000 0 ,000 9
2 9 9,000 0 ,000 9
3 9 9,000 0 ,000 9
4 10 10,000 0 ,000 10
5 9 8,997 0 ,003 9
Step 3 1 9 9,000 0 ,000 9
2 9 9,000 0 ,000 9
3 9 9,000 0 ,000 9
4 9 9,000 0 ,000 9
5 9 8,999 0 ,001 9
Step 4 1 9 9,000 0 ,000 9
2 9 9,000 0 ,000 9
3 9 9,000 0 ,000 9
4 9 9,000 0 ,000 9
Classification Tablea
Observed
Predicted
TIME Percentage
Correct
0 1
Step 1 TIME 0 86 0 100,0
1 0 4 100,0
Overall Percentage 100,0
Step 2 TIME 0 86 0 100,0
1 0 4 100,0
Overall Percentage 100,0
Step 3 TIME 0 86 0 100,0
1 0 4 100,0
Overall Percentage 100,0
Step 4 TIME 0 86 0 100,0
1 0 4 100,0
Overall Percentage 100,0
a. The cut value is ,500
Variables in the Equationc
B S.E. Wald df Sig. Exp(B)
a. Variable(s) entered on step 1: LNSIZE, KAUD, ARLAG.
b. Variable(s) entered on step 4: LNSIZE.
Variables not in the Equation
Score df Sig.
Step 2a Variables LNSIZE 23771,351 1 ,000
Overall Statistics 23771,351 1 ,000
Step 3b Variables LNSIZE 10559,426 1 ,000
KAUD 1,803 1 ,179
Overall Statistics 11998,431 2 ,000
Step 4b Variables KAUD 1,842 1 ,175
Overall Statistics 1,842 1 ,175
a. Variable(s) removed on step 2: LNSIZE.
b. Variable(s) removed on step 3: KAUD.
B
S.E.
Wald
df
Sig.
Keterangan
LNSIZE -2,064 19,171 ,012 1 ,914 TIDAK SIGNIFIKAN
KAUD -2,294 3,671 ,390 1 ,532 TIDAK SIGNIFIKAN
ARLAG ,290 ,110 7,029 1 ,008 SIGNIFIKAN
Constant -2,350 242,980 ,000 1 ,992 -
