LAMPIRAN 1 RINGKASAN PENELITIAN TERDAHULU Peneliti (Tahun) Sampel (Periode) Variabel yang Digunakan Variabel yang Berpengaruh Signifikan

(1)

LAMPIRAN 1

RINGKASAN PENELITIAN TERDAHULU Peneliti (Tahun) Sampel (Periode) Variabel yang

Digunakan

Variabel yang Berpengaruh Signifikan

Made Gede Wirakusuma

(2004)

Perusahaan-perusahaan yang terdaftar di BEJ (1999 sampai 2001)

Jenis opini, solvabilitas, internal auditor, ukuran perusahaan,

profitabilitas, reputasi auditor, jenis industri.

Jenis opini dengan arah negatif, solvabilitas dengan arah positif, internal auditor dengan arah negatif, dan ukuran perusahaan dengan arah negatif.

Subekti dan Widiyanti (2004)

Perusahaan -perusahaan yang terdaftar di BEJ (2001)

Profitabilitas, ukuran

perusahaan, sektor industri, opini auditor,

KAP Big5.

Kelima variabel independen

Berpengaruh signifikan terhadap audit delay.

Varianada Halim (2000)

Perusahaan -perusahaan yang terdaftar di BEJ (1997)

Ukuran perusahaan, sektor industri, bulan penutupan buku tahunan, lamanya menjadi klien KAP, rugi/ laba operasi, profitabilitas, dan jenis opini.

Audit delay cenderung

panjang untuk variabel bulan tutup buku 31 Desenber, perusahaan yang telah lama menjadi klien KAP dan yang melaporkan kerugian.

Novice Lianto dan Budi Hartono Kusuma (2010)

Perusahaan

consumer goods

industry dan

perusahaan

multifinance yang

Profitabilitas,

solvabilitas, ukuran perusahaan, umur perusahaan, dan jenis industri

(2)

terdaftar di BEI (2004 sampai 2008)

Thio Anastasia Petronila (2007)

Perusahaan non financial (bukan

termasuk bank dan lembaga keuangan lainnya) yang terdaftar di BEJ (2003)

Skala/ ukuran perusahaan,

profitabilitas, ukura KAP, opini audit, pos luar biasa, dan umur perusahaan

Skala/ ukuran perusahaan dengan arah negatif, profitabilitas dengan arah negatif, opini audit dengan arah positif, pos luar biasa dengan arah positif, dan umur perusahaan dengan arah negatif.

Jeane Deart Meity Prabandari dan Rustiana (2007)

Semua perusahaan dalam industri keuangan yang terdaftar di BEJ (2002 sampai 2004)

Ukuran perusahaan, debt to asset ratio

(DAR), rugi/ laba perusahaan, dan karakteristik KAP

(3)

LAMPIRAN 2

Daftar Sampel Penelitian Tahun 2009

No. Kode Efek Nama Emiten

1 AALI Astra Agro Lestari Tbk

2 ADRO Adaro Energy Tbk

3 ANTM Aneka Tambang (Persero) Tbk

4 ASII Astra International Tbk

5 BBCA Bank Central Asia Tbk

6 BBNI Bank Negara Indonesia Tbk

7 BBRI Bank Rakyat Indonesia Tbk

8 BDMN Bank Danamon Indonesia Tbk

9 BISI Bisi International Tbk.

10 BLTA Berlian Laju Tanker Tbk.

11 BMRI Bank Mandiri (Persero) Tbk

12 BRPT Barito Pacific Tbk

13 ELSA Elnusa Tbk

14 INCO International Nickel Indonesia Tbk

15 INDF Indofood Sukses Makmur Tbk

16 INDY Indika Energy Tbk

(4)

18 ISAT Indosat Tbk

19 ITMG Indo Tambangraya Megah Tbk

20 JSMR Jasa Marga Tbk

21 KLBF Kalbe Farma Tbk

22 LPKR Lippo Karawaci Tbk

23 LSIP Pp London Sumatera Tbk

24 MEDC Medco Energi International Tbk

25 MIRA Mitra Rajasa Tbk

26 PGAS Perusahaan Gas Negara (Persero) Tbk

27 PNBN Bank Pan Indonesia Tbk

28 PTBA Tambang Batubara Bukit Asam Tbk

29 SGRO Sampoerna Agro Tbk

30 SMCB Holcim Indonesia Tbk

31 SMGR Semen Gresik (Persero) Tbk

32 TINS Timah Tbk

33 TLKM Telekomunikasi Indonesia Tbk

34 UNSP Bakrie Sumatera Plantations Tbk.

35 UNTR United Tractors Tbk

(5)

Tahun 2010

10 BNBR Bakrie & Brothers Tbk

11 BRPT Barito Pacific Tbk

12 BTEL Bakrie Telecom Tbk

13 BUMI Bumi Resources Tbk

14 DEWA Darma Henwa Tbk

15 ELSA Elnusa Tbk

16 ELTY Bakrieland Development Tbk

17 ENRG Energi Mega Persada Tbk

(6)

21 INTP Indocement Tunggal Prakarsa Tbk

22 ISAT Indosat Tbk

33 TINS Timah Tbk

35 TRUB Truba Alam Manunggal Engineering Tbk

(7)

Tahun 2011

8 BBTN Bank Tabungan Negara (Persero)

10 BJBR Bank Pembangunan Daerah Jawa Barat Dan Banten Tbk

12 BNBR Bakrie & Brothers Tbk

13 BRAU Berau Coal Energy Tbk

14 BUMI Bumi Resources Tbk

15 CPIN Charoen Pokphand Indonesia Tbk

16 DOID Delta Dunia Makmur Tbk

17 ELTY Bakrieland Development Tbk

18 ENRG Energi Mega Persada Tbk

(8)

20 GJTL Gajah Tunggal Tbk

22 INDF Indofood Sukses Makmur Tbk

24 INTP Indocement Tunggal Prakarsa Tbk

25 ISAT Indosat Tbk

36 TINS Timah Tbk

(9)

LAMPIRAN 3 No

Kode LB TU TA aktiva lancar hutang lancar

1 AALI

09 1.660.649 1.144.783 7.571.399 1.714.426 938.796

2

ADRO 4.367.252 24.953.474 42.465.408 15.836.859 7.996.026 3

ANTM 604.307.088 1.748.127.419 9.939.996.438 5.436.847.017 747.531.096 4

ASII 10.040 40.006 88.938 36.595 26.735

5 BBCA

6.807.242 254.535.601 282.392.294 275.030.133 252.160.142

6 BBNI

20.304.701.582 1.380.787.295.304 1.590.525.156.090 1.541.957.164.642 1.338.047.919.137

7 BBRI

7.308.292 289.689.648 316.947.029 308.318.909 279.840.773

8 BDMN

1.532.533 82.695.967 98.597.953 79.928.807 73.972.697

9

BISI 75.780 347.211 1.412.075 1.042.621 318.416

10

BLTA -285.876 1.879.630 2.497.922 337.510 444.964

11

BMRI 7.155.464 359.318.341 394.616.604 296.521.245 343.968.687 12

BRPT 547.265 7.573.990 16.375.286 6.122.175 2.832.156 13

ELSA 466.233 2.286.168 4.210.421 2.548.026 1.661.190

14

INCO 170.417 456.694 2.038.000 629.236 86.962

15

(10)

No

16

INDY 725.670.170 6.338.950.794 11.683.614.752 4.876.089.016 1.382.491.174 17

INTP 2.746.654.071.082 2.572.076.053.210 13.276.270.232.548 5.322.916.291.443 1.771.030.703.811 18

ISAT 1.736.076 36.858.594 55.377.075 7.138.888 13.064.212 19

ITMG 335.551 411.085 1.198.571 673.004 340.267

20

JSMR 992.693.559 8.428.822.898 16.174.263.947 3.430.338.210 2.966.355.283 21

KLBF 929.003.740.338 1.691.512.395.248 6.482.446.670.172 4.701.892.518.076 1.574.137.415.862 22 LPKR

388.053.495.627 6.838.712.415.878 12.127.644.010.796 9.144.231.159.826 6.142.267.209.105

23

LSIP 707.487 1.038.812 4.852.277 964.362 686.189

24

MEDC 19.231.994 1.312.826.289 2.040.509.378 791.222.447 509.163.054 25

MIRA -2.726.713.715.635 10.686.577.372.140 9.270.084.267.918 1.757.129.069.024 8.408.438.298.697 26

PGAS 6.229.043.496.319 15.892.626.383.617 28.670.439.792.000 9.263.400.994.474 3.729.795.011.315 27 PNBN

915.298 66.210.409 77.857.418 74.836.874 61.544.073

28

PTBA 2.727.734 2.292.740 8.078.578 6.783.391 1.380.908 29

SGRO 281.766.208 474.967.085 2.261.798.239 615.541.739 235.648.479 30

SMCB 895.751 3.968.056 7.265.366 1.476.338 1.162.542

31

(11)

No

32

TINS 313.751 1.425.361 4.855.712 3.244.475 1.103.074

33

TLKM 11.332.140 47.636.512 97.559.606 16.186.024 26.717.414 34

UNSP 252.783.327 2.401.056.025 5.071.797.313 666.219.885 659.502.236 35

UNTR 3.817.541 10.453.748 24.404.828 11.969.001 7.225.966 36

UNVR 3.044.107 3.776.415 7.484.990 3.598.793 3.454.869 37 AALI

10 2.016.780 1.334.542 8.791.799 2.051.177 1.061.652

38

ADRO 2.207.313 21.970.369 40.600.921 1.109.778 644.407 39

ANTM 1.683.399.992 2.635.339.359 12.310.732.099 7.513.512.117 1.938.448.161 40

ASII 14.366 54.168 112.857 46,843 36,482

41

BBCA 8.479.273 289.851.060 324.419.069 317.329.211 287.039.046 42

BBNI 4.101.706 215.431.004 248.580.529 240.555.169 207.560.749 43

BBRI 11.472.385 367.612.492 404.285.602 397.701.990 355.690.285 44

BDMN 2.983.761 99.597.545 118.206.573 111.530.954 95.545.985 45

BMRI 9.369.226 382.453.091 449.774.551 434461666 366057565 46

BNBR -7.640.918.548 18.120.771.132 31.768.029.375 14.904.044.597 7.330.603.416 47

(12)

No

48

BTEL 9.975.729.110 7.158.061.068.779 12.352.891.387.578 1.436.140.216.095 1.759.605.829.930 49

BUMI 266.050.314 5.728.676.010 7.047.454.013 2.576.072.995 1.365.508.063 50

DEWA 467.341 124.695.578 462.511.533 180.901.132 74.545.033 51

ELSA 63.906 1.728.408 3.678.566 2.079.391 1.283.809

52

ELTY 210.385.985.746 6.582.727.429.196 17.064.195.774.257 10.997.058.924.614 4.005.622.043.598 53

ENRG -62.318.783 5.875.002.790 11.762.035.570 1.924.741.246 3.141.048.154 54

INCO 437.363 510.395 2.190.235 712.906 158.097

55

INDF 3.934.808 22.423.117 47.275.955 20.077.994 9.859.118 56

INDY 778.310 6.002.889 11.458.782 4.781.914 1.359.526 57

INTP 3.224.681 2.245.548 15.346.146 7.484.807 1.347.706 58

ISAT 724.019 34.581.701 52.818.187 6.158.854 11.946.853 59

ITMG 204.151 368.682 1.089.706 608.153 331.527

60

JSMR 1.184.495.808 10.592.662.907 18.952.129.334 4.090.141.492 2.478.279.260 61

KLBF 1.343.798.968.422 1.260.361.432.719 7.032.496.663.288 5.031.544.864.749 1.146.489.093.666 62

LPKR 594.520.918.780 7.975.967.598.988 16.155.384.919.926 13.103.105.353.710 7.858.878.150.149 63

(13)

No

64

MEDC 88.157.262 1.463.237.809 2.278.068.237 758.563.781 500.318.424 65

PGAS 6.463.399.734.308 16.986.476.547.117 32.087.430.994.073 13.858.679.369.359 4.035.777.167.686 66

PTBA 1.998.937 2.281.451 8.722.699 6.645.953 1.148.036 67

SMCB 830.382 3.611.246 10.437.249 2.253.237 1.355.830 68

SMGR 3.659.114.098 3.423.246.058 15.562.998.946 7.345.867.929 2.517.518.619 69

TINS 947.958 1.678.033 5.881.108 4.108.890 1.269.482 70

TLKM 15.870 44.086 100.501 18.729 20.473

71

TRUB 52.779.094 4.435.126.328 6.400.426.639 3.956.048.280 2.451.579.218 72

UNSP 808.694.189 9.954.999.649 18.498.498.371 1.788.214.165 3.342.539.718 73

UNTR 3.874.515 13.535.508 29.700.914 15.532.762 9.919.225 74

UNVR 3.384.648 4.652.409 8.701.262 3.748.130 4.402.940 75 AALI

11 2.498.565 1.778.337 10.204.495 1.886.387 1.440.351

76

ADRO 552.103 3.215.738 5.678.961 1.297.525 770.201

77

ANTM 1.927.891.998 4.429.191.527 15.201.235.077 9.108.019.774 855.829.583 78

ASII 21.077 77.683 153.521 65.978 48.371

79

(14)

No

80

BBNI 5.808.218 261.215.137 299.058.161 290.325.965 254.199.584 81

BBRI 15.087.996 420.078.955 469.899.284 462.588.272 408.422.606 82

BBTN 1.118.661 81.799.816 89.121.459 86.997.066 68.407.318 83

BDMN 3.449.033 116.097.931 141.934.432 134.828.865 111.512.127 84

BJBR 962.695 47.089.955 54.448.658 53.019.499 43.399.088 85

BMRI 12.695.885 451.379.750 551.891.704 534251797 430149765 86

BNBR 131.875.515 13.046.034.152 25.212.650.666 11.676.676.790 11.592.898.680 87

BRAU 160.842 1.535.257 2.059.239 1.049.404 797.288

88

BUMI 215.102.252 6.191.718.073 7.368.121.749 2.581.185.496 2.341.285.350 89

CPIN 2.362.497 2.658.734 8.848.204 5.250.245 1.575.552 90

DOID -153.375 9.864.475 10.819.779 4.367.499 2.019.204 91

ELTY 74.749.903.688 6.805.878.160.103 17.707.949.598.417 11.529.326.790.825 5.976.049.422.207 92

ENRG 173.924.495 11.215.084.920 17.354.833.906 2.731.197.799 4.310.652.843 93

GGRM 4.958.102 14.537.777 39.088.705 30.381.754 13.534.319 94

GJTL 683.629 7.123.318 11.554.143 5.073.477 2.900.317 95

(15)

No

96

INDF 4.891.673 21.975.708 53.585.933 24.501.734 12.831.304 97

INDY 1.200.171 10.524.694 18.253.817 6.346.501 3.876.137 98

INTP 3.601.516 2.417.380 18.151.331 10.314.573 1.476.597 99

ISAT 932.503 33.356.338 52.172.311 6.579.439 11.952.171 100

ITMG 546.126 497.670 1.578.474 1.066.427 450.748

101

JSMR 1.318.823.974 12.191.853.456 21.432.133.718 3.996.740.525 3.768.595.625 102

KLBF 1.522.956.820.292 1.758.619.054.414 8.274.554.112.840 5.956.123.240.307 1.630.588.528.518 103

LPKR 814.094.348.926 8.850.153.220.430 18.259.171.414.884 14.557.103.993.786 8.706.981.736.200 104

LSIP 1.701.513 952.435 6.791.859 2.567.657 531.326

105

MEDC 89.219.535 1.732.050.492 2.587.397.459 1.302.648.797 811.517.621 106

PGAS 6.118.209.661.023 13.791.733.833.710 30.976.445.812.225 13.656.295.463.956 2.483.316.997.394 107

PTBA 3.088.067 3.342.102 11.507.104 8.859.260 1.912.423 108

SMCB 1.063.560 3.423.241 10.950.501 2.468.172 1.683.799 109

SMGR 3.955.272.512 5.046.505.788 19.661.602.767 7.646.144.851 2.889.137.195 110

TINS 896.806 1.972.012 6.569.807 4.631.418 1.421.976 111

(16)

No

112

UNSP 745.500.653 9.644.732.756 18.702.295.203 1.369.517.754 3.443.758.819 113

UNTR 5.899.506 18.936.114 46.440.062 25.625.578 14.930.069 114

(17)

No

Kode SOLVA LIKUID PROFIT SIZE

AALI 09 0,1512 1,8262 0,2193

12,879 146,8 1 1 1 50

2

ADRO 0,5876 1,9806 0,1028

13,628 17,8 1 1 1 81

3

ANTM 0,1759 7,2731 0,0608

12,997 147,2 1 1 1 61

4

ASII 0,4498 1,3688 0,1129

13,949 243,5 1 1 1 55

5 BBCA

0,9014 1,0907 0,0241

14,451 116,7 1 1 0 64

6 BBNI

0,8681 1,1524 0,0128

12,202 159,5 0 0 0 105

7 BBRI

0,9140 1,1018 0,0231

14,501 75,1 1 1 0 83

8 BDMN

0,8387 1,0805 0,0155

13,994 244,3 1 0 0 41

9

BISI 0,2459 3,2744 0,0537

12,150 32,2 1 1 0 82

10

BLTA 0,7525 0,7585 -0,1144

13,398 242,8 1 1 1 102

11

BMRI 0,9106 0,8621 0,0181

14,596 80,1 1 1 1 53

12

BRPT 0,4625 2,1617 0,0334

13,214 185,7 1 1 1 81

13

ELSA 0,5430 1,5339 0,1107

12,624 23,5 1 1 0 83

14

INCO 0,2241 7,2358 0,0836

(18)

No

INDF 0,6163 1,1609 0,0514

13,606 190,2 1 1 1 77

16

INDY 0,5426 3,5270 0,0621

13,068 18,9 1 1 1 84

17

INTP 0,1937 3,0055 0,2069

13,123 246,5 1 1 0 62

18

ISAT 0,6656 0,5464 0,0314

13,743 194,8 1 0 0 144

19

ITMG 0,3430 1,9779 0,2800

13,079 24,8 1 1 0 55

20

JSMR 0,5211 1,1564 0,0614

13,209 26,4 1 0 1 74

21

KLBF 0,2609 2,9870 0,1433

12,812 215,4 1 1 1 70

22 LPKR

0,5639 1,4887 0,0320

13,084 164,5 1 0 1 29

23

LSIP 0,2141 1,4054 0,1458

12,686 165,2 1 1 1 33

24

MEDC 0,6434 1,5540 0,0094

13,310 185,3 1 1 0 77

25

MIRA 1,1528 0,2090 -0,2941

12,967 157,3 1 0 0 152

26

PGAS 0,5543 2,4836 0,2173

13,457 73,9 1 1 0 82

27 PNBN

0,8504 1,2160 0,0118

13,891 19,3 1 1 1 84

28

PTBA 0,2838 4,9123 0,3377

(19)

No

SGRO 0,2100 2,6121 0,1246

12,354 31,3 1 1 1 71

30

SMCB 0,5462 1,2699 0,1233

12,861 394,4 0 1 1 33

31

SMGR 0,2033 3,5763 0,2568

13,112 225,2 1 1 1 76

32

TINS 0,2935 2,9413 0,0646

12,686 173,6 1 1 1 85

33

TLKM 0,4883 0,6058 0,1162

13,989 172,0 1 1 1 98

34

UNSP 0,4734 1,0102 0,0498

12,705 243,3 1 0 1 85

35

UNTR 0,4283 1,6564 0,1564

13,387 255,6 1 1 0 50

36

UNVR 0,5045 1,0417 0,4067

12,874 342,4 1 1 0 82

37

AALI 10 0,1518 1,9321 0,2294

12,944 159,0 1 1 1 49

38

ADRO 0,5411 1,7222 0,0544

13,609 29,9 1 1 0 74

39

ANTM 0,2141 3,8760 0,1367

13,090 159,4 1 1 1 80

40

ASII 0,4800 1,2840 0,1273

14,053 255,6 1 1 1 52

41

BBCA 0,8934 1,1055 0,0261

14,511 128,9 1 1 1 77

42

BBNI 0,8666 1,1590 0,0165

(20)

No

BBRI 0,9093 1,1181 0,0284

14,607 87,3 1 1 1 88

44

BDMN 0,8426 1,1673 0,0252

14,073 256,4 1 1 0 35

45

BMRI 0,8503 1,1869 0,0208

14,653 92,3 1 1 1 89

46

BNBR 0,5704 2,0331 -0,2405

13,502 259,8 1 0 1 90

47

BRPT 0,5086 1,4414 -0,0461

13,205 197,8 1 1 1 82

48

BTEL 0,5795 0,8162 0,0008

13,092 59,7 0 0 0 76

49

BUMI 0,8129 1,8865 0,0378

13,848 248,6 1 0 1 83

50

DEWA 0,2696 2,4267 0,0010

12,665 11,8 1 0 1 84

51

ELSA 0,4699 1,6197 0,0174

12,566 35,3 1 1 0 59

52

ELTY 0,3858 2,7454 0,0123

13,232 184,7 1 0 1 80

53

ENRG 0,4995 0,6128 -0,0053

13,070 80,3 1 0 0 81

54

INCO 0,2330 4,5093 0,1997

13,340 251,1 0 1 0 63

55

INDF 0,4743 2,0365 0,0832

13,675 202,4 1 1 1 70

56

INDY 0,5239 3,5173 0,0679

(21)

No

INTP 0,1463 5,5537 0,2101

13,186 258,7 1 1 0 59

58

ISAT 0,6547 0,5155 0,0137

13,723 206,9 1 1 0 41

59

ITMG 0,3383 1,8344 0,1873

13,037 37,0 1 1 0 54

60

JSMR 0,5589 1,6504 0,0625

13,278 38,5 1 0 1 81

61

KLBF 0,1792 4,3887 0,1911

12,847 227,5 1 1 1 67

62

LPKR 0,4937 1,6673 0,0368

13,208 176,6 1 0 1 25

63

LSIP 0,1811 2,3927 0,1858

12,745 177,3 1 1 1 32

64

MEDC 0,6423 1,5162 0,0387

13,358 197,5 1 1 0 81

65

PGAS 0,5294 3,4340 0,2014

13,506 85,8 1 1 0 82

66

PTBA 0,2616 5,7890 0,2292

12,941 97,7 1 1 0 59

67

SMCB 0,3460 1,6619 0,0796

13,019 406,6 0 1 0 31

68

SMGR 0,2200 2,9179 0,2351

13,192 237,3 1 1 1 67

69

TINS 0,2853 3,2367 0,1612

12,769 185,8 1 1 0 83

70

TLKM 0,4387 0,9148 0,1579

(22)

No

TRUB 0,6929 1,6137 0,0082

12,806 51,2 1 0 0 167

72

UNSP 0,5382 0,5350 0,0437

13,267 255,5 1 0 1 68

73

UNTR 0,4557 1,5659 0,1305

13,473 267,8 1 1 0 55

74

UNVR 0,5347 0,8513 0,3890

12,940 354,6 1 1 0 82

75

AALI 11 0,1743 1,3097 0,2448

13,009 171,2 1 1 1 51

76

ADRO 0,5663 1,6847 0,0972

12,754 42,1 1 1 0 86

77

ANTM 0,2914 10,6423 0,1268

13,182 171,6 1 1 1 74

78

ASII 0,5060 1,3640 0,1373

14,186 267,8 1 1 1 55

79

BBCA 0,8881 1,1129 0,0283

14,582 141,0 1 1 1 87

80

BBNI 0,8735 1,1421 0,0194

14,476 183,8 0 1 0 48

81

BBRI 0,8940 1,1326 0,0321

14,672 99,4 1 1 1 58

82

BBTN 0,9178 1,2718 0,0126

13,950 25,1 0 1 0 58

83

BDMN 0,8180 1,2091 0,0243

14,152 268,6 1 1 0 38

84

BJBR 0,8649 1,2217 0,0177

(23)

No

BMRI 0,8179 1,2420 0,0230

14,742 104,5 1 1 1 67

86

BNBR 0,5174 1,0072 0,0052

13,402 272,0 1 0 1 121

87

BRAU 0,7455 1,3162 0,0781

13,314 17,1 1 1 1 87

88

BUMI 0,8403 1,1025 0,0292

13,867 260,8 1 0 1 87

89

CPIN 0,3005 3,3323 0,2670

12,947 255,6 1 1 0 81

90

DOID 0,9117 2,1630 -0,0142

13,034 128,9 1 0 1 68

91

ELTY 0,3843 1,9293 0,0042

13,248 196,9 1 0 1 89

92

ENRG 0,6462 0,6336 0,0100

13,239 92,5 1 0 1 88

93

GGRM 0,3719 2,2448 0,1268

13,592 259,9 1 0 0 73

94

GJTL 0,6165 1,7493 0,0592

13,063 263,6 1 1 0 87

95

INCO 0,2693 4,3649 0,1378

13,384 263,3 0 1 0 82

96

INDF 0,4101 1,9095 0,0913

13,729 214,6 1 1 1 75

97

INDY 0,5766 1,6373 0,0657

13,261 43,3 1 1 1 86

98

INTP 0,1332 6,9854 0,1984

(24)

No

ISAT 0,6393 0,5505 0,0179

13,717 219,1 1 1 0 51

100

ITMG 0,3153 2,3659 0,3460

13,198 49,1 1 1 0 53

101

JSMR 0,5689 1,0605 0,0615

13,331 50,7 1 0 1 82

102

KLBF 0,2125 3,6527 0,1841

12,918 239,7 1 1 1 69

103

LPKR 0,4847 1,6719 0,0446

13,261 188,8 1 0 1 48

104

LSIP 0,1402 4,8325 0,2505

12,832 189,5 1 1 1 37

105

MEDC 0,6694 1,6052 0,0345

13,413 209,6 1 1 0 80

106

PGAS 0,4452 5,4992 0,1975

13,491 97,9 1 1 0 66

107

PTBA 0,2904 4,6325 0,2684

13,061 109,8 1 1 0 59

108

SMCB 0,3126 1,4658 0,0971

13,039 418,8 0 1 0 45

109

SMGR 0,2567 2,6465 0,2012

13,294 249,5 1 1 1 79

110

TINS 0,3002 3,2570 0,1365

12,818 198,0 1 1 0 80

111

TLKM 0,4083 0,9580 0,1501

14,013 196,4 1 1 0 90

112

UNSP 0,5157 0,3977 0,0399

(25)

No

AGE

(bulan) SUBS KAP OPIN

ARL (hari) 113

UNTR 0,4078 1,7164 0,1270

13,667 280,0 1 1 0 51

114

UNVR 0,6488 0,6867 0,3973

(26)

LAMPIRAN 4

STATISTIK DESKRIPTIF Descriptive Statistics

N Minimum Maximum Mean Std. Deviation

ARL (hari) 114 25 167 71,84 22,787

SOLVA 114 ,1332 1,1528 ,509684 ,2383357

LIKUID 114 ,2090 10,6423 2,157775 1,6671674

PROFIT 114 -,2941 ,4067 ,097214 ,1106800

SIZE 114 12,150 14,742 13,37207 ,563660

AGE (bulan) 114 11,8 418,8 169,066 96,5858

Valid N (listwise) 114

STATISTIK DESKRIPTIF (dummy)

Reputasi KAP

Frequency Percent Valid Percent

Cumulative Percent

Valid 0 26 22,8 22,8 22,8

1 88 77,2 77,2 100,0

Total 114 100,0 100,0

Jenis Opini Auditor Independen Frequency Percent Valid Percent

Cumulative Percent

Valid 0 54 47,4 47,4 47,4

1 60 52,6 52,6 100,0

Total 114 100,0 100,0

Kompleksitas Perusahaan Frequency Percent Valid Percent

Cumulative Percent

Valid 0 12 10,5 10,5 10,5

1 102 89,5 89,5 100,0

(27)

LAMPIRAN 5

UJI ASUMSI KLASIK Normalitas

4 2

0 -2

Regression Standardized Residual 30

25 20 15 10 5 0

Histogram

(28)

One-Sample Kolmogorov-Smirnov Test

Unstandardize d Residual

N 114

Normal Parameters(a,b) Mean ,0000000

Std. Deviation 19,12899428

Most Extreme Differences Absolute ,074

Positive ,052

Negative -,074

Kolmogorov-Smirnov Z ,793

Asymp. Sig. (2-tailed) ,635

a Test distribution is Normal. b Calculated from data.

1.0 0.8 0.6 0.4 0.2 0.0

Observed Cum Prob 1.0

0.8

0.6

0.4

0.2

0.0 Expected Cum Prob

Normal P-P Plot of Regression Standardized Residual

(29)

Multikolinearitas

Coefficients(a)

Model

Unstandardized Coefficients

Standardized

Coefficients t Sig. Collinearity Statistics

B Std. Error Beta Tolerance VIF

1 (Constant) 122,322 62,904 1,945 ,055

SOLVA 54,109 16,096 ,566 3,362 ,001 ,239 4,183

LIKUID -13,757 6,452 -,129 -1,910 ,072 ,600 1,665

PROFIT -18,066 24,342 -,088 -,742 ,460 ,485 2,063

KAP -7,300 5,516 -,135 -1,323 ,189 ,651 1,536

OPIN -3,356 4,151 -,074 -,808 ,421 ,812 1,232

SIZE -5,646 2,075 -,140 -1,513 ,083 ,430 2,325

AGE (bulan) -,024 ,021 -,103 -1,133 ,260 ,818 1,223

SUBS 11,551 6,922 ,156 1,669 ,098 ,773 1,294

(30)

Heteroskedastisitas

Coefficients(a)

Model

Standardized

Coefficients t Sig.

a Dependent Variable: AbsUt

Pengobatan Heteroskedastisitas

Coefficients(a,b) Mod

el

Standardized

Coefficients t

a Dependent Variable: AbsUt

(31)

Autokorelasi

Model Summary(b) Mode

l R R Square

Adjusted R Square

Std. Error of the Estimate

Durbin-Watson

1 ,543(a) ,295 ,234 19,940 1,944

a Predictors: (Constant), subs, KAP, umur( bulan), ukuran perusahaan, OPIN, likuid, profit, solva, IND

b Dependent Variable: audit report lag (hari)

UJI REGRESI LINEAR BERGANDA

Model Summary(b)

Model R R Square

Adjusted R Square

Std. Error of the Estimate

1 ,543(a) ,295 ,234 19,940

a Predictors: (Constant), subs, KAP, likuid, umur( bulan), ukuran perusahaan, OPIN, profit, solva, IND

b Dependent Variable: audit report lag

ANOVA(b)

Model

Sum of

Squares df Mean Square F Sig.

1 Regression 17328,376 9 1925,375 4,843 ,000(a)

Residual 41348,782 104 397,584

Total 58677,158 113

a Predictors: (Constant), subs, KAP, likuid, umur( bulan), ukuran perusahaan, OPIN, profit, solva, IND

(32)

Coefficients(a)

Model

Standardi zed Coefficie

nts _t

Sig.

Sig/2 Hasil Hipotesis

B

Std.

Error Beta

1 (Constant) 122,322 62,904 1,945 ,055

SOLVA 54,109 16,096 ,566 3,362 ,001 ,0005 H1 : diterima

LIKUID -13,757 6,452 -,129 -1,910 ,072 ,036 H2 : diterima

PROFIT -18,066 24,342 -,088 -,742 ,460 ,230 H3 : ditolak

KAP -7,300 5,516 -,135 -1,323 ,189 ,094 H5 : ditolak

OPIN -3,356 4,151 -,074 -,808 ,421 ,210 H6 : ditolak

SIZE -5,646 2,075 -,140 -1,513 ,083 ,042 H7 : diterima

AGE (bulan) -,024 ,021 -,103 -1,133 ,260 ,130 H8 : ditolak

SUBS 11,551 6,922 ,156 1,669 ,098 ,049 H9 : diterima