POPULASI DAN SAMPEL PERUSAHAAN MANUFAKTUR & Allied Products
IMAS PT Indomobil Sukses Internasional Tbk
IKAI PT Intikeramik Alamasri Industri Tbk
√ -
KIAS PT Keramika Asossiasi Indonesia Tbk
ALMI PT Alumindo Light Metal Industry Tbk
ISSP PT Steel Pipe Industry Of Indonesia Tbk
√ -
JKSW PT Jakarta Kyoei Steel Works Tbk √ -
JPRS PT Jaya Pari Steel Tbk √ - SOBI PT Sorini Agro Asia Corporindo
Tbk
AKPI PT Argha Karya Prima Industri Tbk
IPOL PT Indopoly Swakarsa Industry Tbk
FASW PT Fajar Surya Wisesa Tbk √ - INKP PT Indah Kiat Pulp & Paper Tbk √ -
INRU PT Toba Pulp Lestari Tbk √ √ √ √ 14
KBRI PT Kertas Basuki Rachmat Indonesia Tbk
√ -
SAIP PT Surabaya Agung Industri Pulp&Kertas
√ -
SPMA PT Suparma Tbk √ -
TKIM PT Pabrik Kertas Tjiwi Kimia Tbk √ -
9 Cement INTP PT Indocement Tunggal Prakarsa
Tbk
BIMA PT Primarindo Asia Infrastructure Tbk
SCCO Pt Supreme Cables Manufacturing and Comerce Tbk
√ -
AISA Pt Tiga Pilar Sejahtera Indofood Tbk
ICBP PT. Indofood CBP Sukses Makmur Tbk
SKLT PT. Sekar Laut Tbk √ -
RMBA PT. Bentoel International InvestamaTbk SQBI PT. Taisho Pharmaceutical
Indonesia Tbk
√ -
LMPI PT. Langgeng Makmur Industri Tbk
√ -
Ukuran Perusahaan (Log Total Assets)
LAMPIRAN 3 Profitabilitas – ROA
Kompleksitas Perusahaan
LAMPIRAN 5 Opini Audit
Umur Perusahaan
LAMPIRAN 7 Audit Report Lag
Uji Analisis Statistik Deskriptif
Descriptive Statistics
N Minimum Maximum Mean Std. Deviation
TOTAL ASSETS 75 26.72 34.45 28.9587 1.75151
ROA 75 -.05 .42 .1108 .10783
KOMPLEKSITAS 75 .00 1.00 .7200 .45202
KUALITAS 75 .00 1.00 .5200 .50296
OPINI 75 .000 1.000 .28000 .452022
AGE 75 18.00 95.00 40.2000 16.76708
ARL 75 37.00 110.00 73.5067 12.84878
Valid N (listwise) 75
Uji Normaliotas Data dengan Grafik
Uji Normalitas Data Dengan Statistik One-Sample Kolmogorov-Smirnov Test
Unstandardized Residual
N 75
Normal Parametersa,,b Mean .0000000
Std. Deviation 11.93636840
Most Extreme Differences Absolute .098
Positive .091
Negative -.098
Kolmogorov-Smirnov Z .850
Asymp. Sig. (2-tailed) .465
a. Test distribution is Normal.
b. Calculated from data.
Uji Multikoloinearitas
Coefficientsa
Model
Unstandardized Coefficients
Standardized
Coefficients Collinearity Statistics
B Std. Error Beta Tolerance VIF
1 (Constant) 103.128 27.747
TOTAL ASSETS -1.215 .983 -.166 .706 1.416
ROA 9.936 16.079 .083 .697 1.435
KOMPLEKSITAS 2.312 3.795 .081 .712 1.405
KUALITAS -5.511 3.464 -.216 .690 1.449
OPINI 3.408 3.405 .120 .884 1.131
AGE .117 .097 .153 .790 1.266
a. Dependent Variable: ARL
Uji Autokorelasi Data
Adjusted R Square
Std. Error of the Estimate
Durbin-Watson
1 .370a .137 .061 12.45184 2.406
a. Predictors: (Constant), AGE, TOTAL ASSETS, OPINI, ROA, KOMPLEKSITAS, KUALITAS
b. Dependent Variable: ARL
Uji Analisis Regresi
Coefficientsa
Model
Unstandardized Coefficients
Standardized
Model Summaryb
Model R R Square
Adjusted R Square
Std. Error of the
Estimate Durbin-Watson
1 .370a .137 .061 12.45184 2.406
a. Predictors: (Constant), AGE, TOTAL ASSETS, OPINI, ROA, KOMPLEKSITAS, KUALITAS
b. Dependent Variable: ARL
Uji t
Coefficientsa
Model
Unstandardized Coefficients
Standardized
a. Dependent Variable: ARL
Uji F
Residual 10543.290 68 155.048
Total 12216.747 74
a. Predictors: (Constant), AGE, TOTAL ASSETS, OPINI, ROA, KOMPLEKSITAS, KUALITAS
ANOVAb
Model
Sum of
Squares df
Mean
Square F Sig.
1 Regression 1673.457 6 278.909 1.799 .112a
Residual 10543.290 68 155.048
Total 12216.747 74
a. Predictors: (Constant), AGE, TOTAL ASSETS, OPINI, ROA, KOMPLEKSITAS, KUALITAS
