Lampiran 1
Data Variabel Penelitian
UKURAN KAP
NO NAMA PERUSAHAAN 2010 2011 2012
BRI Agroniaga Bank ICB Bumi Putra Bank Capital Indonesia Bank Ekonomi Raharja Bank Central Asia Bank Bukopin
Bank Negara Indonesia Bank Nusantara Parahyangan Bank Rakyat Indonesia Bank Tabungan Negara Bank Mutiara
Bank Danamon Bank Pundi Indonesia Bank Jawa Barat Banten Bank Kesawan
Bank Mandiri Bank Bumi Artha Bnak CIMB Niaga
Bank Internasional Indonesia Bank Permata
Bank Sinar Mas
Bank Tabungan Pensiunan Nasional Bank Victoria
Bank Arta Graha Bank Mayapada Bank Windu Kentjana Bank Mega
Bank NISP OCBC Bank Pan Indonesia Bank Himpunan Saudara
UKURAN PERUSAHAAN (LN TOTAL ASET)
BRI Agroniaga Bank ICB Bumi Putra Bank Capital Indonesia Bank Ekonomi Raharja Bank Central Asia Bank Bukopin
Bank Negara Indonesia Bank Nusantara Parahyangan Bank Rakyat Indonesia Bank Tabungan Negara Bank Mutiara
Bank Danamon Bank Pundi Indonesia Bank Jawa Barat Banten Bank Kesawan
Bank Mandiri Bank Bumi Artha Bnak CIMB Niaga
Bank Internasional Indonesia Bank Permata
Bank Sinar Mas
Bank Tabungan Pensiunan Nasional Bank Victoria
Bank Arta Graha Bank Mayapada Bank Windu Kentjana Bank Mega
Bank NISP OCBC Bank Pan Indonesia Bank Himpunan Saudara
28.7475 29.7897 29.1124 30.7001 33.4130 31.4915 33.1467 29.2951 33.6331 31.8561 30.0090 32.4050 28.0767 31.4025 28.5826 33.7397 28.6097 32.5984 31.9502 31.9325 30.0498 31.1726 29.9636 30.4679 29.9437 29.1022 31.5744 31.5458 32.3218 28.8083
28.8783 29.6163 29.1775 30.8155 33.5762 31.6772 33.3316 29.5130 33.7835 32.1210 30.2057 32.5889 29.4216 31.6282 28.9102 33.9443 28.7172 32.7478 32.1840 32.2493 30.4439 31.4737 30.0993 30.5851 30.1922 29.4955 31.7566 31.7226 32.4573 29.2574
DEBT to TOTAL ASSET RATIO (TOTAL LIABILITIES/TOTAL ASSET)
BRI Agroniaga Bank ICB Bumi Putra Bank Capital Indonesia Bank Ekonomi Raharja Bank Central Asia Bank Bukopin
Bank Negara Indonesia Bank Nusantara Parahyangan Bank Rakyat Indonesia Bank Tabungan Negara Bank Mutiara
Bank Danamon Bank Pundi
Bank Jawa Barat Banten Bank Kesawan
Bank Mandiri Bank Bumi Artha Bnak CIMB Niaga Bank Internasional Bank Permata Bank Sinar Mas
Bank Tabungan Pensiunan Nasional Bank Victoria
Bank Artha Graha Bank Mayapada Bank Windu Kentjana Bank Mega
Bank NISP OCBC Bank Pan Indonesia Bank Himpunan Saudara
AUDIT REPORT LAG
BRI Agroniaga Bank ICB Bumi Putra Bank Capital Indonesia Bank Ekonomi Raharja Bank Central Asia Bank Bukopin
Bank Negara Indonesia Bank Nusantara Parahyangan Bank Rakyat Indonesia Bank Tabungan Negara Bank Mutiara
Bank Danamon Bank Pundi
Bank Jawa Barat Banten Bank Kesawan
Bank Mandiri Bank Bumi Artha Bnak CIMB Niaga Bank Internasional Bank Permata Bank Sinarmas
Bank Tabungan Pensiunan Nasional
Bank Victoria Bank Artha Graha Bank Mayapada Bank Windu Kentjana Bank Mega
Bank NISP OCBC Bank Pan Indonesia Bank Himpunan Saudara
Lampiran 2 Statistik Deskriptif
Descriptive Statistics
N Minimum Maximum Mean Std. Deviation
audit Report Lag 90 23.00 163.00 69.6444 20.83984
Ukuran KAP 90 .00 1.00 .6778 .46995
Ukuran Perusahaan 90 28.08 34.09 31.0616 1.60980
Debt to total asset ratio 90 .75 .94 .8917 .03145
Lampiran 3 Hasil Uji Normalitas
One-Sample Kolmogorov-Smirnov
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N 90
Normal Parametersa,b Mean .0000000
Std. Deviation 20.25236740
Most Extreme Differences Absolute .115
Positive .100
Negative -.115
Kolmogorov-Smirnov Z 1.095
Asymp. Sig. (2-tailed) .182
a. Test distribution is Normal.
Lampiran 4
Uji Multikolineritas
Coefficientsa
Model Unstandardized Coefficients Collinearity Statistics
B Std. Error Tolerance VIF
1 (Constant) 151.912 76.541
Ukuran KAP 12.039 5.801 .642 1.558
Ukuran Perusahaan -2.071 1.666 .663 1.508
Debt Total Asset Ratio -29.282 71.046 .956 1.047
Lampiran 6 Hasil Uji Autokorelasi
Model R R
square
Adjusted R Square
Std. Error of the Estimate
Durbin-watson
1 .236a .055 .023 20.60256 1.933
c. Predictors: (Constant), Ukurab Perusahaan, NPM, ROE, EPS, DAR
Lampiran 7
Hasil Uji Hipotesis
Uji t
Coefficientsa
Model
Unstandardized Coefficients
Standardized
Coefficients
t Sig.
B Std. Error Beta
1 (Constant) 151.912 76.541 1.985 .050
Ukuran KAP 12.039 5.801 .271 2.075 .041
Ukuran Perusahaan -2.071 1.666 -.160 -1.243 .217
Debt Total Asset Ratio -29.282 71.046 -.044 -.412 .681
a. Dependent Variable: Audit Report Lag
Hasil Uji F
ANOVAb
Model Sum of Squares df Mean Square F Sig.
1 Regression 2148.526 3 716.175 1.687 .176a
Residual 36504.096 86 424.466
Total 38652.622 89
a. Predictors: (Constant), Debt to total asset ratio, Ukuran Perusahaan, Ukuran KAP
b. Dependent Variable: audit Report Lag
Koefisien determinasi (R2)
Model Summaryb
a. Predictors: (Constant), Debt to total asset ratio, Ukuran Perusahaan, Ukuran KAP b. Dependent Variable: audit Report Lag
Model R R square
Adjusted R Square
Std. Error of the Estimate
