LAMPIRAN A
No. COID TIME AUDY CSIZ CAGE INAU LSUB OWNS DERR TATR ROAR EXIT KSIZ KAGE OPAU
No. COID TIME AUDY CSIZ CAGE INAU LSUB OWNS DERR TATR ROAR EXIT KSIZ KAGE OPAU
No. COID TIME AUDY CSIZ CAGE INAU LSUB OWNS DERR TATR ROAR EXIT KSIZ KAGE OPAU
No. COID TIME AUDY CSIZ CAGE INAU LSUB OWNS DERR TATR ROAR EXIT KSIZ KAGE OPAU
No. COID TIME AUDY CSIZ CAGE INAU LSUB OWNS DERR TATR ROAR EXIT KSIZ KAGE OPAU
No. COID TIME AUDY CSIZ CAGE INAU LSUB OWNS DERR TATR ROAR EXIT KSIZ KAGE OPAU
No. COID TIME AUDY CSIZ CAGE INAU LSUB OWNS DERR TATR ROAR EXIT KSIZ KAGE OPAU
No. COID TIME AUDY CSIZ CAGE INAU LSUB OWNS DERR TATR ROAR EXIT KSIZ KAGE OPAU
No. COID TIME AUDY CSIZ CAGE INAU LSUB OWNS DERR TATR ROAR EXIT KSIZ KAGE OPAU
No. COID TIME AUDY CSIZ CAGE INAU LSUB OWNS DERR TATR ROAR EXIT KSIZ KAGE OPAU
No. COID TIME AUDY CSIZ CAGE INAU LSUB OWNS DERR TATR ROAR EXIT KSIZ KAGE OPAU
519 UNVR'08 0 84 12,81 26,99 1 0,48 1 1,10 2,39 37,01 0 1 4,75 5 520 VOKS'06 -12 75 11,67 16,04 1 0,48 1 0,82 1,95 7,54 0 0 2,43 4 521 VOKS'07 0 78 11,91 17,04 1 0,48 1 1,61 1,69 6,67 0 0 3,43 4 522 VOKS'08 0 78 12,07 18,04 1 0,48 1 2,70 1,95 0,45 0 0 4,43 4 523 WEHA'07 0 66 11,01 0,59 1 0,85 0 0,58 0,55 4,02 0 0 1,26 5 524 WEHA'08 0 68 11,12 1,59 1 0,85 0 0,93 0,59 3,54 0 0 2,26 5 525 WICO'06 -13 85 11,45 12,41 0 0,30 0 1,40 2,10 -1,79 0 1 0,68 3 526 WICO'07 -28 77 11,39 13,41 0 0,30 0 1,71 2,18 -10,98 0 1 1,68 3 527 WICO'08 -29 86 11,36 14,41 0 0,30 0 2,52 2,28 -10,94 0 1 2,69 4 528 YPAS'08 1 65 11,26 0,825 0 0,00 0 0,52 1,54 10,35 0 0 3,43 5 529 ZBRA'06 -19 95 11,08 15,43 0 0,48 0 0,98 0,33 -7,89 0 0 8,19 3 530 ZBRA'07 60 25 10,97 16,43 0 0,48 0 0,79 0,29 -8,87 0 0 9,19 3 531 ZBRA'08 -13 97 10,88 17,43 1 0,60 0 0,70 0,36 -9,20 0 0 10,20 3 Keterangan :
COID : Company ID DERR : Debt to Equity Ratio
TIME : Timeliness TART : Total Asset Turnover Ratio
AUDY : Audit Delay ROAR : Return On Asset Ratio
CSIZ : Company Size EXIT : Extraordinary Items
CAGE : Company Age KSIZ : KAP Size
INAU : Internal Audit KAGE : KAP Age
LSUB : Subsidiaries OPAU : Opini AuditorLAMPIRAN B
Tabel B.4 COMPANY STATUS Valid Haven’t Extraordinary Items 477 89,8 89,8 89,8
LAMPIRAN C
C.1 Normality Test before Casewise Diagnostics
/METHOD=ENTER CSIZ CAGE INAU LSUB OWNS DERR TATR ROAR
EXIT KSIZ KAGE OPAU
C.2 Casewise Diagnostics
Regression
REGRESSION
/DEPENDENT TIME
Regression
REGRESSION
/DEPENDENT AUDY
C.3 Normality Test after Casewise Diagnostics
/METHOD=ENTER CSIZ CAGE INAU LSUB OWNS DERR TATR ROAR
EXIT KSIZ KAGE OPAU
C.4 Heteroskedasticity Test
Regression
REGRESSION
/DEPENDENT TIME
/METHOD=ENTER CSIZ CAGE INAU LSUB OWNS DERR TATR ROAR EXIT KSIZ KAGE OPAU
/SCATTERPLOT=(*ZPRED ,*SRESID).
Gambar C.5 Timeliness Scatterplot
Regression
REGRESSION
/DEPENDENT AUDY
/METHOD=ENTER CSIZ CAGE INAU LSUB OWNS DERR TATR ROAR EXIT KSIZ KAGE OPAU
Gambar C.6 Audit Delay Scatterplot
C.5 Autocorrelation Test
REGRESSION
/STATISTICS COEFF OUTS R ANOVA COLLIN TOL /DEPENDENT TIME AUDY
/METHOD=ENTER CSIZ CAGE INAU LSUB OWNS DERR TATR ROAR EXIT KSIZ KAGE OPAU.
Tabel C.5 Durbin Watson Test
Model dL Durbin-Watson 4-dU TIME 1,874 2,062 2,2126 AUDY 1,837 2,058 2,2126 a. Predictors: (Constant), OPINI AUDITOR, SUBSIDIARIES, DEBT TO EQUITY, RETURN OF ASSET, TOTAL ASSET TURNOVER, EXTRAORDINARY ITEM, COMPANY AGE, INTERNAL AUDIT, KAP AGE, COMPANY STATUS, KAP SIZE, COMPANY SIZE
C.6 Multicollinearity Test
Regression
REGRESSION
/MISSING LISTWISE
/STATISTICS COEFF OUTS R ANOVA COLLIN TOL /DEPENDENT TIME AUDY
/METHOD=ENTER CSIZ CAGE INAU LSUB OWNS DERR TATR ROAR EXIT KSIZ KAGE OPAU.
Tabel C.6 Multicollinearity Test
Model
Collinearity Statistics Tolerance VIF 1,2 (Constant)
LAMPIRAN D
D.1 Regression for TIMELINESS
Tabel D.4 Coefficients (Timeliness)
Tabel D.5 Variables Entered/Removed (Audit Delay)b
a. Predictors: (Constant), OPINI AUDITOR, SUBSIDIARIES, DEBT TO EQUITY, RETURN OF ASSET, TOTAL ASSET TURNOVER, EXTRAORDINARY ITEM, COMPANY AGE, INTERNAL AUDIT, KAP AGE, COMPANY STATUS, KAP SIZE,
a. Predictors: (Constant), OPINI AUDITOR, SUBSIDIARIES, DEBT TO EQUITY, RETURN OF ASSET, TOTAL ASSET TURNOVER, EXTRAORDINARY ITEM, COMPANY AGE, INTERNAL AUDIT, KAP AGE, COMPANY STATUS, KAP SIZE, COMPANY SIZE
Tabel D.8 Coefficients (Audit Delay)
Model
Unstandardized Coefficients
Standardized Coefficients
t Sig. B
Std.
Error Beta
1 (Constant) 103,423 12,852 8,047 ,000 COMPANY SIZE -1,598 1,146 -,080 -1,394 ,164 COMPANY AGE -,113 ,105 ,049 -1,078 ,282 INTERNAL AUDIT -5,278 1,317 -,178 -4,009 ,000 SUBSIDIARIES 4,001 1,713 ,121 2,336 ,020 COMPANY STATUS -1,390 1,636 -,040 -,850 ,396 DEBT TO EQUITY ,008 ,015 ,024 ,564 ,573 TOTAL ASSET
TURNOVER
,506 ,497 ,044 1,017 ,309 RETURN OF ASSET -0,022 ,120 -,008 -,188 ,851 EXTRAORDINARY
ITEM
