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Lampiran 1 Data VariabelReturn On Assets (ROA)
KodeEmiten ROA (LabaBersih/Total Aset) 2010 2011 2012 2013 ADES 7.50 8.22 21.43 22.65 AISA 3.88 4.18 6.56 6.91 CEKA 8.00 11.00 6.00 6.00 DLTA 19.70 20.84 27.92 30.20 INDF 8.32 9.13 8.06 9.41 MLBI 39.00 42.00 39.00 40.00 MYOR 11.00 7.00 9.00 12.00 PSDN 5.76 5.66 3.75 3.13 SKLT 2.80 3.20 3.80 4.00 STTP 0.07 0.05 0.06 0.08 ULTJ 4.67 5.89 14.60 11.56 Min 0.07 0.05 0.06 0.08 Max 39.00 42.00 39.00 40.00 Mean 10.06 10.65 12.74 13.27 std. dev 10.88 11.69 12.00 12.51
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Lampiran 2 Data Variabel Ukuran Perusahaan
KodeEmiten
SIZE 2010
2011
2012
2013
ADES
5.477798 5.499753 5.590055 5.590055
AISA
6.287118 6.555132 6.587439 6.700775
CEKA
6.287118
DLTA
5.850391 5.842713 5.872335 5.850391
INDF
7.674641 7.729051 7.773232 7.674641
MLBI
6.055792 6.086649 6.061471 6.055792
MYOR
6.643373 6.819534 6.919209 6.919209
PSDN
6.643373 6.643373 6.643373 6.643373
SKLT
5.330819 5.397592 5.480007 6.643373
STTP
6.643373 6.643373 6.643373 6.643373
ULTJ
6.643373 6.338559 6.383958 6.448957
Min
5.330819 5.397592 5.480007 5.590055
Max
7.674641 7.729051 7.773232 7.674641
Mean
6.321561 6.315557 6.360547 6.472629
std. dev
5.9154
6.01157 6.028978
0.65066 0.668514 0.658664 0.576284
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Lampiran 3 Data Opini Auditor
Kode Emiten ADES AISA CEKA DLTA INDF MLBI MYOR PSDN SKLT STTP ULTJ min max mean std. dev
2010 1 0 1 1 1 1 1 1 1 1 1 0 1 0.909091 0.301511
Opini 2011 2012 1 1 0 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 0 1 1 1 0.909091 1 0.301511 0
2013 1 0 1 1 1 1 1 1 1 1 1 0 1 0.909091 0.301511
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Lampiran 4 Data Variabel Struktur Hutang
KodeEmiten ADES AISA CEKA DLTA INDF MLBI MYOR PSDN SKLT STTP ULTJ min max mean std. dev
StrukturHutang 2010 2011 58.23 60.21 0.70 0.49 51.00 51.00 16.26 17.70 47.43 41.01 59.00 57.00 54.00 54.00 55.00 51.00 42.60 48.20 0.31 0.48 35.00 38.00 0.31 0.48 59.00 60.21 38.14 38.10 22.29 21.88
2012 46.25 0.47 54.00 19.74 42.45 71.00 63.00 40.00 53.70 0.54 30.75 0.47 71.00 38.35 23.46
2013 41.20 0.53 51.00 20.28 42.33 75.00 65.00 39.00 55.80 0.53 28.33 0.53 75.00 38.09 24.14
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Lampiran 5 Data Variabel Audit Delay
KodeEmiten Audit Delay 2010 2011 ADES 69.00 78.00 AISA 119.00 102.00 CEKA 63.00 71.00 DLTA 82.00 86.00 INDF 70.00 74.00 MLBI 61.00 61.00 MYOR 77.00 39.00 PSDN 68.00 71.00 SKLT 66.00 74.00 STTP 97.00 95.00 ULTJ 83.00 85.00 min 61.00 39.00 max 119.00 102.00 mean 77.73 76.00 std. dev 17.28 16.95
2012 68.00 88.00 71.00 87.00 71.00 60.00 88.00 74.00 87.00 85.00 87.00 60.00 88.00 78.73 10.12
2013 73.00 105.00 66.00 86.00 76.00 76.00 85.00 73.00 78.00 86.00 85.00 66.00 105.00 80.82 10.34
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Lampiran 6 Hasil Output SPSS Analisis Regresi
Descriptive Statistics N
Minimum
Maximum
Mean
Std. Deviation
ROA
44
.05
42.00
11.6815
.62015
SIZE
44
5.23
7.77
6.3676
11.44664
Opini
44
.00
1.00
.9318
.25497
DAR
44
.31
75.00
38.1710
22.14663
AD
44
39.00
119.00
78.3182
13.71432
Valid N (listwise)
44
Descriptive Statistics AD ROA UP Opini DAR
Mean 78.3182 11.6815 6.3676 .9318 38.1710
Std. Deviation 13.71432 11.44664 .62015 .25497 22.14663
N 44 44 44 44 44
Correlations Pearson Correlation
Sig. (1-tailed)
N
AD UP ROA Opini DAR AD UP ROA Opini DAR AD UP ROA Opini DAR
AD 1.000 .067 -.285 -.606 -.703 . .332 .030 .000 .000 44 44 44 44 44
UP .067 1.000 -.291 -.065 -.119 .332 . .028 .338 .220 44 44 44 44 44
ROA -.285 -.291 1.000 .160 .343 .030 .028 . .150 .011 44 44 44 44 44
Opini -.606 -.065 .160 1.000 .465 .000 .338 .150 . .001 44 44 44 44 44
DAR -.703 -.119 .343 .465 1.000 .000 .220 .011 .001 . 44 44 44 44 44
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Model Summaryb
Model
R
1
Adjusted R
Std. Error of the
Square
Estimate
R Square
.772
a
.597
.555
Durbin-Watson
9.14701
2.006
a. Predictors: (Constant), DAR, UP, ROA, Opini b. Dependent Variable: AD
ANOVAb Model 1
Sum of Squares
df
Mean Square
F
Regression
4824.504
4
1206.126
Residual
3263.041
39
83.668
Total
8087.545
43
14.416
Sig. .000
a
a. Predictors: (Constant), DAR, UP, ROA, Opini b. Dependent Variable: AD
Coefficientsa Unstandardized Coefficients Standardized Coefficients Model 1 (Constant)
B
Std. Error
Beta
Collinearity Statistics t
Sig.
Tolerance
VIF
114.331
16.387
UP
-.786
2.352
-.036
-.334 .740
.915
1.093
ROA
-.072
.135
-.060
-.537 .594
.819
1.221
Opini
-19.160
6.178
-.356 -3.101 .004
.784
1.275
DAR
-.323
.075
-.521 -4.315 .000
.710
1.408
a. Dependent Variable: AD
6.977 .000
82
83
One-Sample Kolmogorov-Smirnov Test Unstandardized Residual N Normal Parameters
44 a,b
Mean Std. Deviation
Most Extreme Differences
.0000000 8.71118131
Absolute
.144
Positive
.144
Negative
-.112
Kolmogorov-Smirnov Z
.952
Asymp. Sig. (2-tailed)
.325
a. Test distribution is Normal. b. Calculated from data.
