Lampiran 1
Daftar populasi dan Sampel tahun 2010-2013
N 22 BTPN Bank Tabungan Pensiunan Nasional
Lampiran 2 Data Variabel Penelitian
Hasil Perhitungan Proporsi Komisaris Independen
Hasil Perhitungan Leverage (DER)
No. Kode Perusahaan Leverage (DER)
Hasil Perhitungan Ukuran perusahaan (LN Total Asset)
No Kode Perusahaan Ln Total Asset
2010 2011 2012 2013 1 AGRO Bank Agroniaga Tbk 8,02 8,16 8,30 8,54 2 INPC Bank Artha Graha Internasional
Tbk 9,74 9,86 9,93 9,96 11 SDRA Bank Himpunan Saudara 1960
Tbk 8,09 8,53 8,94 9,02
12 BABP Bank ICB Bumiputera Tbk 9,07 8,90 8,91 9,01 13 BNII Bank Internasional Indonesia Tbk 11,23 11,46 11,66 11,85 14 BJBR BPD Jawa Barat dan Banten Tbk 10,68 10,91 11,17 11,17 21 BTPN BankTabunganPensiunan Nasional
Tbk 10,45 10,75 10,99 11,15 28 MCOR BankWindu Kentjana International
Tbk 8,38 8,77 8,78 8,98
Hasil Perhitungan Audit Report Lag
No kode Nama Perusahaan Audit Report Lag
Lampiran 3
Analisis Statistik Deskriptif
Descriptive Statistics
N Minimum Maximum Mean Std. Deviation
Komisaris Independen 116 .25 1.00 .5758 .11813
Komite Audit 116 2 8 3.99 1.198
Leverage 116 1.06 15.62 8.6966 2.57147
Ukuran Perusahaan 116 7.35 13.51 10.4533 1.61725
Audit Report Lag 116 15 163 66.87 21.343
Lampiran 4 Hasil Uji Normalitas
One-Sample Kolmogorov-Smirnov Test
Unstandardized Residual
N 116
Normal
Parametersa,b
Mean .0000000
Std. Deviation 20.28843061
Most Extreme
Differences
Absolute .048
Positive .048
Negative -.040
Kolmogorov-Smirnov Z .521
Asymp. Sig. (2-tailed) .949
a. Test distribution is Normal.
Lampiran 5
Uji Multikolineritas
Coefficientsa
Model Unstandardized Coefficients Collinearity Statistics
B Std. Error Tolerance VIF
(Constant) 78.192 18.337
Komisaris Independen 14.021 17.039 .915 1.093
Komite Audit .160 2.049 .616 1.624
Leverage 1.300 .772 .942 1.062
Lampiran 6
Lampiran 7
Hasil Uji Autokorelasi Model summary
Model R R
square
Adjusted R Square
Std. Error of the Estimate
Durbin-watson
1 .331a .096 .064 20.651 2.009
a. Predictors: (Constant),Komisaris Independen, Komite Audit, Leverage,
Ukuran Perusahaan
Lampiran 8
a.Predictors: (constant), Komisaris independen, komite audit, leverage, ukuran perusahaan
b.Dependen variable: Audit Report Lag
Uji t
Hasil Uji F ANOVAb
Model Sum of Squares Df Mean Square F Sig.
1Regression 5050.712 4 1262.678 2.961 .023a
Residual 47336.348 111 426.454
Total 52387.060 115
a. Predictors: (Constant), Komisaris Independen, Komite Audit, Leverage, Ukuran
Perusahaan
