LAMPIRAN
Daftar Sampel Perusahaan Memenuhi Kriteria
No Kode
Nama Perusahaan
Kriteria Sampel
1 2 3
1.
AALI
PT. Astra Agro Lestari, Tbk
√
√
√
1
2.
ANJT
PT. Austindo Nusantara Jaya, Tbk
√
√
3.
BWPT PT. BW Plantation, Tbk
√
√
√
2
4.
DNSG PT. Dharma Satya Nusantara, Tbk
√
√
5.
GZCO PT.Gzco Plantation, Tbk
√
√
√
3
6.
JAWA PT.Jaya Agra Wattie, Tbk
√
√
√
4
7.
LSIP
PT.PP London Sumatera Indonesia Tbk
√
√
√
5
8.
MAGP PT. Multi Agro Gemilang Plantation Tbk
√
√
9.
PALM PT. Provident Agro, Tbk
√
√
10. SGRO PT.Sampoerna Agro, Tbk
√
√
√
6
11. SIMP
PT.Salim Ivomas Pratama, Tbk
√
√
√
7
12. SMAR PT.Sinar Mas Agro Resources and Technology, Tbk
√
√
√
8
13. SSMS
PT. Sawit Sumbermas Sarana, Tbk
√
√
14. TBLA
PT. Tunas Baru Lampung, Tbk
√
√
√
9
15. UNSP
PT. Bakrie Sumatera Plantation, Tbk
√
√
√
10
DATAPENELITIAN TAHUN 2010 - 2013
No
Nama Perusahaan
Ukuran KAP
2010
2011
2012
2013
1.
PT. Astra Agro Lestari, Tbk
0
0
0
0
2.
PT. BW Plantation, Tbk
1
1
1
1
3.
PT.Gzco Plantation, Tbk
1
1
1
1
4.
PT.Jaya Agra Wattie, Tbk
1
1
1
1
5.
PT.PP London Sumatera Indonesia Tbk
0
0
0
0
6.
PT.Sampoerna Agro, Tbk
0
0
0
0
7.
PT.Salim Ivomas Pratama, Tbk
0
0
0
0
8.
PT.Sinar Mas Agro Resources and Technology, Tbk
1
1
1
1
9.
PT. Tunas Baru Lampung, Tbk
1
1
1
1
No
Nama Perusahaan
Opini Audit
No
Nama Perusahaan
Profitabilitas
2010
2011
2012
2013
No
Nama Perusahaan
Debt to Equity Ratio
2010
2011
2012
2013
8.
PT.Sinar Mas Agro Resources and Technology,
Tbk
111.48
100.69
81.75
183.44
9.
PT. Tunas Baru Lampung, Tbk
195.23
164.08
195.40
245.52
No
Nama Perusahaan
Return On Asset
2010
2011
2012
2013
1.
PT. Astra Agro Lestari, Tbk
22.94
23.57
19.41
12.04
2.
PT. BW Plantation, Tbk
9.18
8.93
5.34
2.93
3.
PT.Gzco Plantation, Tbk
7.67
5.90
3.14
-3.0
4.
PT.Jaya Agra Wattie, Tbk
7.65
9.55
6.86
2.63
5.
PT.PP London Sumatera Indonesia Tbk
18.58
25.05
14.77
9.63
6.
PT.Sampoerna Agro, Tbk
15.71
16.11
8.13
2.67
7.
PT.Salim Ivomas Pratama, Tbk
12.05
8.83
5.71
2.26
8.
PT.Sinar Mas Agro Resources and Technology, Tbk
10.10
12.16
13.25
4.86
9.
PT. Tunas Baru Lampung, Tbk
6.76
9.92
4.69
1.39
10. PT. Bakrie Sumatera Plantation, Tbk
4.35
3.99
-5.62
-15.36
No
Nama Perusahaan
Audit Report Lag
2010
2011
2012
2013
1.
PT. Astra Agro Lestari, Tbk
1
1
1
1
2.
PT. BW Plantation, Tbk
1
0
0
0
3.
PT.Gzco Plantation, Tbk
0
0
0
0
4.
PT.Jaya Agra Wattie, Tbk
0
0
0
0
5.
PT.PP London Sumatera Indonesia Tbk
1
1
1
1
6.
PT.Sampoerna Agro, Tbk
1
0
0
0
7.
PT.Salim Ivomas Pratama, Tbk
0
1
1
1
8.
PT.Sinar Mas Agro Resources and Technology, Tbk
1
1
1
1
9.
PT. Tunas Baru Lampung, Tbk
1
0
0
0
Hasil Pengujian Regresi Logistik
DESCRIPTIVES VARIABLES=Ukuran_KAP_X1 Opini_Audit_X2 Profitabilitas_X3
Debt_to_Equity_Ratio_X4 Return_On_Assets_X5 Audit_Report_Lag_Y
/STATISTICS=MEAN SUM STDDEV VARIANCE RANGE MIN MAX KURTOSIS.
Logistic Regression
Dependent Variable Encoding
Original Value Internal Value
Lebih dari Rata - Rata Waktu Audit
0 Kurang atau Sama dengan
Rata - Rata WaktuAudit
1
Block 0: Beginning Block
Iteration Historya,b,c
Iteration
-2 Log likelihood
Coefficients Constant
Step 0 1 55.051 -.200
2 55.051 -.201
a. Constant is included in the model. b. Initial -2 Log Likelihood: 55.051
c. Estimation terminated at iteration number 2 because parameter estimates changed by less than .001.
Descriptive Statistics
N Range Minimum Maximum Sum Mean Std. Deviation Variance Kurtosis
Statistic Statistic Statistic Statistic Statistic Statistic Statistic Statistic Statistic Std. Error
Ukuran_KAP_X1 40 1 0 1 23 .58 .501 .251 -2.003 .733
Opini_Audit_X2 40 1 0 1 13 .32 .474 .225 -1.473 .733
Profitabilitas_X3 40 1 0 1 17 .43 .501 .251 -2.003 .733
Debt_to_Equity_Ratio_X4 40 249.88 20.26 270.14 4228.36 105.7090 65.28910 4262.667 -.254 .733
Return_On_Assets_X5 40 40.41 -15.36 25.05 334.73 8.3683 7.78429 60.595 1.574 .733
Audit_Report_Lag_Y 40 1 0 1 18 .45 .504 .254 -2.062 .733
Classification Tablea,b
Observed Predicted
Audit_Report_Lag
Percentage Correct
/
Lebih dari Rata - Rata Waktu Step 0 Audit_Report_Lag Lebih dari Rata - Rata
Waktu Audit
22 0 100.0
Kurang atau Sama dengan Rata - Rata WaktuAudit
18 0 .0
Overall Percentage 55.0
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)
Step 0 Constant -.201 .318 .399 1 .528 .818
Variables not in the Equation
Score df Sig.
Step 0 Variables Ukuran_KAP_X1 7.821 1 .005
Opini_Audit_X2 .010 1 .919
Profitabilitas_X3 .175 1 .676
Debt_to_Equity_Ratio_X4 8.035 1 .005
Return_On_Assets_X5 12.116 1 .000
Block 1: Method = Enter
Constant Ukuran_KAP_X1 Opini_Audit_X2 Profitabilitas_X3
Debt_to_Equity
a. Method: Enter
b. Constant is included in the model. c. Initial -2 Log Likelihood: 55.051
d. Estimation terminated at iteration number 6 because parameter estimates changed by less than .001.
Omnibus Tests of Model Coefficients
Chi-square Df Sig.
-2 Log likelihood
Cox & Snell R Square
Nagelkerke R Square
1 34.906a .396 .529
a. Estimation terminated at iteration number 6 because parameter estimates changed by less than .001.
Hosmer and Lemeshow Test
Step Chi-square df Sig.
Contingency Table for Hosmer and Lemeshow Test
Audit_Report_Lag = Lebih dari Rata - Rata Waktu Audit
Audit_Report_Lag = Kurang atau Sama dengan Rata - Rata
WaktuAudit
Total
Observed Expected Observed Expected
Step 1 1 4 3.897 0 .103 4
2 4 3.594 0 .406 4
3 3 3.249 1 .751 4
4 3 2.903 1 1.097 4
5 3 2.745 1 1.255 4
6 2 2.483 2 1.517 4
7 1 1.881 3 2.119 4
8 2 .807 2 3.193 4
9 0 .352 4 3.648 4
10 0 .090 4 3.910 4
Variables in the Equation
B S.E. Wald df Sig. Exp(B)
Step 1a Ukuran_KAP_X1 -.109 1.171 .009 1 .926 .897
Opini_Audit_X2 2.040 1.349 2.286 1 .131 7.692
Profitabilitas_X3 .435 1.105 .155 1 .694 1.545
Debt_to_Equity_Ratio_X4 -.003 .010 .113 1 .736 .997
Return_On_Assets_X5 .320 .137 5.453 1 .020 1.378
Constant -3.413 2.171 2.471 1 .116 .033
