LAMPIRAN 1
DATA VARIABEL PENELITIAN
Data jumlah hari terbit laporan auditan
(audit delay)
perusahaan perbankan
yang diamati tahun 2008-2012
Data Debt To Equity Ratio (DER) Perusahaan Perbankan yang diamati
tahun 2008-2012
No Kode Emiten
2008
2009
2010
2011
2012
Data Laba Rugi Perusahaan Perbankan yang diamati tahun 2008-2012
No
Kode Emiten
2008
2009
2010
2011
2012
1
AGRO
1
1
1
0
1
2
BABP
1
1
1
0
1
3
BAEK
1
1
1
1
1
4
BBCA
1
1
1
1
1
5
BBNI
1
1
1
1
1
6
BBNP
1
1
1
1
1
7
BBRI
1
1
1
1
1
8
BCIC
0
1
1
0
0
9
BDMN
1
1
1
1
1
10
BEKS
0
0
0
1
1
11
BKSW
1
1
1
1
0
12
BMRI
1
1
0
1
1
13
BNBA
1
1
1
1
1
14
BNGA
1
1
1
1
1
15
BNII
1
0
1
1
1
16
BNLI
1
1
1
1
1
17
BSWD
1
1
1
1
1
18
BTPN
1
1
1
1
1
19
BVIC
1
1
0
1
1
20
INPC
1
1
1
1
1
21
MAYA
1
1
1
1
1
22
MCOR
1
1
1
1
1
23
MEGA
1
0
1
1
1
24
NISP
1
1
1
1
1
25
PNBN
1
1
0
1
1
Data Opini Auditor Perusahaan Perbankan yang diamati tahun 2008-2012
No
Kode emiten
2008
2009
2010
2011
2012
1
AGRO
1
0
0
1
1
2
BABP
1
1
0
0
0
3
BAEK
1
1
1
1
1
4
BBCA
0
1
1
0
1
5
BBNI
0
1
1
0
1
6
BBNP
1
1
1
0
0
7
BBRI
1
1
0
1
1
8
BCIC
0
0
0
0
0
9
BDMN
0
1
1
0
1
10
BEKS
0
0
0
0
0
11
BKSW
1
1
1
1
1
12
BMRI
0
1
0
0
0
13
BNBA
1
1
1
0
1
14
BNGA
0
1
1
1
1
15
BNII
0
0
1
1
1
16
BNLI
0
1
0
1
0
17
BSWD
1
1
0
1
0
18
BTPN
1
1
1
1
1
19
BVIC
1
1
0
0
0
20
INPC
1
1
1
1
0
21
MAYA
1
1
0
1
1
22
MCOR
0
1
0
1
0
23
MEGA
1
0
0
0
1
24
NISP
1
1
1
1
1
25
PNBN
0
1
0
0
1
Data Ukuran Perusahaan (Total Asset) Perusahaan Perbankan yang diamati
tahun 2008-2012 sebelum Logaritma Natural
No Kode Emiten
2008
2009
2010
2011
2012
1
AGRO
2582431953000
2981696009000
3054092727000
3481155340000
4040140235000
2
BABP
6287877927000
7005700199000
8659899122000
7299826427000
7433803459000
3
BAEK
18211454188000 21591830000000 21522321000000 24156715000000 25365299000000
4
BBCA
245569856000000 282392294000000 324419069000000 381908353000000 442994197000000
5
BBNI
201741069000000 227496967000000 248580529000000 299058161000000 333303506000000
6
BBNP
3694814284000
3896398568000
5282255159000
6572646723000
8212208488000
7
BBRI
246076896000000 316947029000000 404285602000000 469899284000000 551336790000000
8
BCIC
5585890000000
7531145000000 10783886000000 13127198000000 15240091000000
9
BDMN
107268363000000 98597953000000 118206573000000 141934432000000 155791308000000
10
BEKS
1492166052606
1425575821141
1561622000000
5993039000000
7682938000000
11
BKSW
2162316319660
2347783416748
2589915470255
3593817000000
4644654000000
12
BMRI
358438678000000 394616604000000 449774551000000 551891704000000 635618708000000
13
BNBA
2044367406129
2403186094861
2661051689702
2963148453513
3483516588857
14
BNGA
103197574000000 107104274000000 143652852000000 166801130000000 197412481000000
15
BNII
56855129000000 60965774000000 75130433000000 94919111000000 115772908000000
16
BNLI
54059522000000 56009953000000 73813440000000 101324002000000 131798595000000
17
BSWD
1359880323678
1537377763659
1570331769489
2080427739215
2540740993910
18
BTPN
13697461000000 22272246000000 34522573000000 46651141000000 59090132000000
19
BVIC
5625107568000
7359018223000 10304852773000 11802562942000 14352840454000
20
INPC
12845448797066 15432373579647 17063094176282 19185436308366 20558770000000
21
MAYA
5512694013000
7629928278000 10102287635000 12951201230000 17166551873000
22
MCOR
2094665000000
2798874000000
4354460000000
6452794000000
6495246000000
23
MEGA
34860872000000 39684622000000 51596960000000 61909027000000 65219108000000
24
NISP
34245838000000 37052596000000 44474822000000 59834397000000 79141737000000
25
PNBN
64391915000000 77857418000000 108947955000000 124754179000000 148792615000000
Data Ukuran Perusahaan (Total Asset) Perusahaan Perbankan yang diamati
tahun 2008-2012 Setelah Logaritma Natural
No
Kode emiten
2008
2009
2010
2011
2012
1
AGRO
29
29
29
29
29
2
BABP
29
30
30
30
30
3
BAEK
31
31
31
31
31
4
BBCA
33
33
33
34
34
5
BBNI
33
33
33
33
33
6
BBNP
29
29
29
30
30
7
BBRI
33
33
34
34
34
8
BCIC
29
30
30
30
30
9
BDMN
32
32
32
33
33
10
BEKS
28
28
28
29
30
11
BKSW
28
28
29
29
29
12
BMRI
34
34
34
34
34
13
BNBA
28
29
29
29
29
14
BNGA
32
32
33
33
33
15
BNII
32
32
32
32
32
16
BNLI
32
32
32
32
33
17
BSWD
28
28
28
28
29
18
BTPN
30
31
31
31
32
19
BVIC
29
30
30
30
30
20
INPC
30
30
30
31
31
21
MAYA
29
30
30
30
30
22
MCOR
28
29
29
29
30
23
MEGA
31
31
32
32
32
24
NISP
31
31
31
32
32
25
PNBN
32
32
32
32
33
Data
Return On Asset
(ROA) Perusahaan Perbankan yang diamati tahun
2008-2012
No Kode Emiten
2008
2009
2010
2011
2012
1
AGRO
0,0003
0,0007
0,0046
0,0094
0,0082
2
BABP
0,0003
0,0007
0,0014
-0,0131
0,0001
3
BAEK
0,0144
0,0154
0,0138
0,0100
0,0076
4
BBCA
0,0235
0,0241
0,0261
0,0283
0,0265
5
BBNI
0,0061
0,0109
0,0165
0,0194
0,0211
6
BBNP
0,0077
0,0075
0,0090
0,0104
0,0104
7
BBRI
0,0242
0,0231
0,0284
0,0321
0,0339
8
BCIC
-1,3035
0,0353
0,0202
0,0198
0,0096
9
BDMN
0,0143
0,0155
0,0244
0,0243
0,0264
10
BEKS
-0,0215
-0,0946
-0,0568
-0,0246
0,0061
11
BKSW
0,0014
0,0017
0,0005
0,0017
-0,0064
12
BMRI
0,0148
0,0181
0,0205
0,0230
0,0252
13
BNBA
0,0135
0,0117
0,0101
0,0144
0,0164
14
BNGA
0,0066
0,0146
0,0177
0,0190
0,0215
15
BNII
0,0085
-0,0007
0,0061
0,0071
0,0105
16
BNLI
0,0084
0,0086
0,0135
0,0114
0,0104
17
BSWD
0,0141
0,0240
0,0223
0,0231
0,0216
18
BTPN
0,0277
0,0189
0,0242
0,0300
0,0335
19
BVIC
0,0063
0,0063
0,0104
0,0159
0,0143
20
INPC
0,0017
0,0027
0,0049
0,0052
0,0031
21
MAYA
0,0074
0,0054
0,0076
0,0132
0,0153
22
MCOR
0,0017
0,0057
0,0065
0,0056
0,0145
23
MEGA
0,0144
0,0135
0,0184
0,0173
0,0211
24
NISP
0,0093
0,0118
0,0072
0,0126
0,0116
25
PNBN
0,0109
0,0118
0,0115
0,0165
0,0153
LAMPIRAN 2
DATA HASIL PENGOLAHAN SPSS
1.
Analisis Statistik Deskriptif
a.
Deskriptive
Frequency Percent Valid Percent
Cumulative
Frequency Percent Valid Percent
Cumulative Percent Valid 0 50 38.5 38.5 38.5
2.
Pengujian Data
a.
Normalitas
•
Hasil uji normalitas K-S
One-Sample Kolmogorov-Smirnov Test
Unstandardized Residual N 130 Normal Parametersa Mean .0000000 Std. Deviation 16.46800188 Most Extreme Differences Absolute .041 Positive .038 Negative -.041 Kolmogorov-Smirnov Z .467 Asymp. Sig. (2-tailed) .981 a. Test distribution is Normal.
b.
Multikolinearitas
a. Dependent Variable: AUDITDELAYc.
Heteroskedastisitas
d.
Autokorelasi
Model Summaryb
Model R R Square
Adjusted R Square
Std. Error of the
Estimate Durbin-Watson 1 .587a .345 .319 16.797 2.080 a. Predictors: (Constant), ROA, TA, OPINI, DER, LABARUGI
b. Dependent Variable: AUDITDELAY
3.
Analisis Regresi
Coefficientsa
Model
Unstandardized Coefficients
Standardized Coefficients
T Sig. B Std. Error Beta
1 (Constant) 212.276 26.129 8.124 .000 DER .175 .343 .039 .511 .610 LABARUGI -14.492 5.331 -.222 -2.718 .008 OPINI -11.935 3.235 -.286 -3.689 .000 TA -4.077 .853 -.356 -4.781 .000 ROA -17.516 13.868 -.100 -1.263 .209 a. Dependent Variable: AUDITDELAY
a.
Koefisien Determinasi
a. Dependent Variable: AUDITDELAYc.
Uji f
ANOVAb
Model Sum of Squares Df Mean Square F Sig. 1 Regression 18426.642 5 3685.328 13.063 .000a
Residual 34984.166 124 282.130 Total 53410.808 129
a. Predictors: (Constant), ROA, TA, OPINI, DER, LABARUGI b. Dependent Variable: AUDITDELAY
Model Summaryb a. Predictors: (Constant), ROA, TA, OPINI, DER, LABARUGI
