120
LAMPIRAN 1
DATA VARIABEL PENELITIAN
134
LAMPIRAN 2
ANALISIS DESKRIPTIF
Descriptive Statistics
KUAU
Frequency Percent Valid Percent
Cumulative Percent
Valid 0 172 59.1 59.1 59.1
1 119 40.9 40.9 100.0
Total 291 100.0 100.0
EXTR
Frequency Percent Valid Percent
Cumulative Percent
Valid 0 250 85.9 85.9 85.9
1 41 14.1 14.1 100.0
Total 291 100.0 100.0
CPLX
Frequency Percent Valid Percent
Cumulative Percent
Frequency Percent Valid Percent
Cumulative Percent
Valid 0 120 41.2 41.2 41.2
1 171 58.8 58.8 100.0
Total 291 100.0 100.0
OPAU
Frequency Percent Valid Percent
Cumulative Percent
137
LAMPIRAN 3
UJI ASUMSI KLASIK
Uji Normalitas
One-Sample Kolmogorov-Smirnov Test
Unstandardized Residual
N 291
Normal Parameters(a,b) Mean .0000000
Std. Deviation 15.93670594
Most Extreme Differences
Absolute
.088
Positive .067
Negative -.088
Kolmogorov-Smirnov Z 1.508
Asymp. Sig. (2-tailed) .021
a Test distribution is Normal. b Calculated from data.
One-Sample Kolmogorov-Smirnov Test
Unstandardized Residual
N 291
Normal Parameters(a,b) Mean .0000000
Std. Deviation 15.93670594
Most Extreme Differences
Absolute
.088
Positive .067
Negative -.088
Kolmogorov-Smirnov Z 1.508
Asymp. Sig. (2-tailed) .021
2.5 0.0
-2.5
Regression Standardized Residual 60
Mean =1.2E-16 Std. Dev. =0.983
N =291
Dependent Variable: AD
Casewise Diagnostics(a)
Case Number Std. Residual AD
Predicted
Value Residual
46 -3.140 20 70.92 -50.924
57 -3.249 16 68.69 -52.690
130 3.740 137 76.33 60.666
154 -3.479 12 68.42 -56.418
a Dependent Variable: AD
One-Sample Kolmogorov-Smirnov Test
Unstandardize d Residual
N 287
Normal Parameters(a,b) Mean .3462249 Std. Deviation 14.65054352 Most Extreme
Differences
Absolute .077
Positive .054
Negative -.077
Kolmogorov-Smirnov Z 1.307
Asymp. Sig. (2-tailed) .066
2.5 0.0
-2.5
Regression Standardized Residual 60
Mean =1.37E-16 Std. Dev. =0.983
N =291
Histogram
Dependent Variable: T
Casewise Diagnostics(a)
Case Number Std. Residual T
Predicted
Value Residual
46 3.188 70 16.71 53.295
57 3.284 74 19.09 54.907
130 -3.653 -47 14.06 -61.061
154 3.508 78 19.35 58.648
a Dependent Variable: T
One-Sample Kolmogorov-Smirnov Test
Unstandardize d Residual
N 287
Normal Parameters(a,b) Mean .3462249 Std. Deviation 14.65054352 Most Extreme
Differences
Absolute .077
Positive .054
Negative -.077
Kolmogorov-Smirnov Z 1.307
Asymp. Sig. (2-tailed) .066
Uji Multikolinieritas
Coefficients(a)
Model
Unstandardized Coefficients
Standardized Coefficients
t Sig.
Collinearity Statistics
B Std. Error Beta Tolerance VIF
a Dependent Variable: AD
Coefficients(a)
Model
Unstandardized Coefficients
Standardized Coefficients
t Sig.
Collinearity Statistics
B Std. Error Beta Tolerance VIF
3
Regression Standardized Predicted Value
2.5
Dependent Variable: AD
4 2
0 -2
Regression Standardized Predicted Value
2.5
Uji Autokolerasi
Model Summary(b)
Model R R Square
Adjusted R Square
Std. Error of
the Estimate Durbin-Watson
1 .289(a) .084 .050 14.819 2.045
a Predictors: (Constant), IA, ROA, DER, CPLX, UKR, OUT, EXTR, AGE, OPAU, KUAU b Dependent Variable: AD
Model Summary(b)
Model R R Square
Adjusted R Square
Std. Error of
the Estimate Durbin-Watson
1 .285(a) .081 .048 15.271 2.062
144
LAMPIRAN 4
UJI REGRESI LINEAR BERGANDA
Dengan Variabel Dependen Audit Delay (AD)
Model Summary(b)
Model R R Square
Adjusted R Square
Std. Error of
the Estimate Durbin-Watson
1 .289(a) .084 .050 14.819 2.045
a Predictors: (Constant), IA, ROA, DER, CPLX, UKR, OUT, EXTR, AGE, OPAU, KUAU b Dependent Variable: AD
ANOVA(b)
Model
a Predictors: (Constant), IA, ROA, DER, CPLX, UKR, OUT, EXTR, AGE, OPAU, KUAU b Dependent Variable: AD
Coefficients(a)
Model
Unstandardized Coefficients
Standardized Coefficients
t Sig.
Collinearity Statistics
B Std. Error Beta Tolerance VIF
Dengan Variabel Dependen Timeliness (T)
Model Summary(b)
Model R R Square
Adjusted R Square
Std. Error of
the Estimate Durbin-Watson
1 .285(a) .081 .048 15.271 2.062
a Predictors: (Constant), IA, ROA, DER, CPLX, UKR, OUT, EXTR, AGE, OPAU, KUAU b Dependent Variable: T
ANOVA(b)
Model
a Predictors: (Constant), IA, ROA, DER, CPLX, UKR, OUT, EXTR, AGE, OPAU, KUAU b Dependent Variable: T
Coefficients(a)
Model
Unstandardized Coefficients
Standardized Coefficients
t Sig.
Collinearity Statistics
B Std. Error Beta Tolerance VIF
