Lampiran 1
Daftar Perusahaan Propertydan Real Estateyang Terdaftar di Bursa Efek Indonesia (BEI)
No Kode Perusahaan
2010 2011 2012 Kriteria
Bekasi Fajar Industrial Estate
Tbk ✓ ✓ ✓ ✓ ✓ ✓
18. GAMA Gading Development Tbk ✓ ✓ ✓
19. KPIG MNC Land Tbk ✓ ✓ ✓
20. GMTD
Gowa Makassar Tourism Dev
Tbk ✓ ✓ ✓ ✓ ✓ ✓ ✓
21. GWSA Greenwood Sejahtera Tbk ✓ ✓ ✓ ✓ ✓ ✓ 22. OMRE Indonesia Prima Property Tbk ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓11 23. DILD Intiland Development Tbk ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓12
24. JIHD
Jakarta International Hotel&Dev
34. MTLA Metropolitan Land Tbk ✓ ✓ ✓ ✓ ✓ ✓ 35. MDLN Modernland Realty Tbk ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓21
36. NIRO Nirvana Development Tbk ✓ ✓ ✓
37. PWON Pakuwon Jati Tbk ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓22 38. PWSI Panca Wiratama Sakti Tbk ✓ ✓ ✓ ✓ ✓ ✓ 39. GPRA Perdana Gapuraprima Tbk ✓ ✓ ✓ ✓ ✓ ✓ ✓
40. PLIN Plaza Indonesia Realty Tbk ✓ ✓ ✓
41. RBMS
Ristia Bintang Mahkotasejati
Tbk ✓ ✓ ✓ ✓ ✓ ✓
Lampiran 2
Data Variabel Penelitian Sebelum Transformasi
73 MDLN 2012 1 0 8,432 71
74 PWON 2012 0 0 8,931 86
75 RDTX 2012 0 1 7,096 95
76 BKSL 2012 1 0 8,724 85
77 SMRA 2012 0 0 9,294 75
Lampiran 3
Data Variabel Penelitian Setelah Transformasi
73 MDLN 2012 1 0 2,9 2,9
74 PWON 2012 0 0 2,99 3,05
75 RDTX 2012 0 1 2,66 3,12
76 BKSL 2012 1 0 2,95 3,04
77 SMRA 2012 0 0 3,05 2,94
Lampiran 4
Hasil Uji Statistik Deskriptif
Descriptive Statistics
N Range Minimum Maximum Mean Std.
Deviation
Variance
Kualitas Audit 78 1 0 1 ,32 ,470 ,221
Jenis Opini Audit 78 1 0 1 ,28 ,453 ,205
Ukuran
Perusahaan
78 3,738 6,383 10,121 8,19600 ,926513 ,858
Audit Report Lag 78 326 25 351 79,73 35,544 1263,394
Valid N (listwise) 78
Lampiran 5
Grafik PP Plots Sebelum Transformasi
Grafik PP Plots Setelah Transformasi
Lampiran 6
Hasil Uji Multikolinearitas
Coefficientsa
Model Collinearity Statistics
Tolerance VIF
(Constant)
Kualitas Audit ,902 1,109
Jenis Opini Audit ,786 1,273
Ukuran Perusahaan ,843 1,186
Lampiran 7
Hasil Uji Heterokedastisitas
Lampiran 8
Hasil Uji Autokorelasi
Model Summaryb
Mode
l
R R
Square
Adjusted R
Square
Durbin-Watson
1 ,452a ,204 ,172 1,478
a. Predictors: (Constant), Kualitas Audit, Jenis Opini Audit, Ukuran Perusahaan
Lampiran 9
Hasil Uji Hipotesis
Hasil Uji t
Coefficientsa
Model Unstandardized
Coefficients
Standardized
Coefficients
t Sig.
B Std. Error Beta
1
(Constant) 4,995 ,499 10,018 ,000
Kualitas Audit ,081 ,058 ,152 1,389 ,169
Jenis Opini Audit -,049 ,064 -,089 -,761 ,449
Ukuran Perusahaan -,718 ,172 -,472 -4,174 ,000
a. Dependant Variable: Audit Report Lag
Hasil Uji F
ANOVAa
Model Sum of Squares df Mean Square F Sig.
Regression ,978 3 ,326 6,326 ,001b
Residual 3,812 74 ,052
Total 4,790 77
a. Dependent Variable: Audit Report lag
b. Predictors: (Constant), Ukuran Perusahaan, Kualitas Audit, Jenis Opini Audit
Lampiran 10
Hasil Uji Koefisien Determinasi
Model Summaryb
Model R R
Square
Adjusted R
Square
Std. Error of the
Estimate
1 ,452a ,204 ,172 ,22697
a. Predictors: (Constant), Ukuran Perusahaan, Kualitas Audit, Jenis Opini Audit
