DESCRI PTI VES VARI ABLES=Del ay ROA CR DER

/ STATI STI CS=MEAN STDDEV MI N MAX.

Descriptives
Descriptive Statistics
N Minimum Maximum Mean Std. Deviation
Audit Delay
Return on Assets
Current Ratio
Debt to Equity Ratio
Valid N (listwise)
88 51 153 82.22 13.472
88 -.103 .200 .04730 .049243
88 .241 12.787 2.15360 1.986347
88 .071 2.467 .80819 .525580
88
FREQUENCI ES VARI ABLES=Opi ni KAP
/ BARCHART FREQ
/ ORDER=ANALYSI S.
Frequencies
Statistics
Opini Auditor
Reputasi
Kantor
Akuntan
Publik
N Valid
Missing
88 88
0 0
Frequency Table
Opini Auditor
Frequency Percent Valid Percent
Cumulative
Percent
Valid Opini Selain Wajar Tanpa Pengecualian
Opini Wajar Tanpa Pengecualian
Total
2 2.3 2.3 2.3
86 97.7 97.7 100.0
88 100.0 100.0
Reputasi Kantor Akuntan Publik
Frequency Percent Valid Percent
Cumulative
Percent
Valid KAP non Big Four
KAP Big Four
Total
51 58.0 58.0 58.0
37 42.0 42.0 100.0
88 100.0 100.0
Bar Chart
Page 1
Opini Auditor
Opini Wajar Tanpa Pengecualian Opini Selain Wajar Tanpa Pengecualian
F
r
e
q
u
e
n
c
y
100
80
60
40
20
0
Opini Auditor
Page 2
Reputasi Kantor Akuntan Publik
KAP Big Four KAP non Big Four
F
r
e
q
u
e
n
c
y
60
50
40
30
20
10
0
Reputasi Kantor Akuntan Publik
CORRELATI ONS
/ VARI ABLES=ROA CR DER Opi ni KAP Del ay
/ PRI NT=TWOTAI L NOSI G
/ MI SSI NG=PAI RWI SE.
Correlations
Page 3
Correlations
Return on
Assets Current Ratio
Debt to Equity
Ratio Opini Auditor
Return on Assets Pearson Correlation
Sig. (2-tailed)
N
Current Ratio Pearson Correlation
Sig. (2-tailed)
N
Debt to Equity Ratio Pearson Correlation
Sig. (2-tailed)
N
Opini Auditor Pearson Correlation
Sig. (2-tailed)
N
Reputasi Kantor Akuntan Publik Pearson Correlation
Sig. (2-tailed)
N
Audit Delay Pearson Correlation
Sig. (2-tailed)
N
1 -.265
*
.241
*
.289
**
.012 .024 .006
88 88 88 88
-.265
*
1 -.483
**
.109
.012 .000 .313
88 88 88 88
.241
*
-.483
**
1 .034
.024 .000 .750
88 88 88 88
.289
**
.109 .034 1
.006 .313 .750
88 88 88 88
.145 -.194 .301
**
.130
.177 .070 .004 .228
88 88 88 88
-.285
**
-.121 -.177 -.800
**
.007 .262 .100 .000
88 88 88 88
Correlations
Reputasi
Kantor
Akuntan
Publik Audit Delay
Return on Assets Pearson Correlation
Sig. (2-tailed)
N
Current Ratio Pearson Correlation
Sig. (2-tailed)
N
Debt to Equity Ratio Pearson Correlation
Sig. (2-tailed)
N
Opini Auditor Pearson Correlation
Sig. (2-tailed)
N
Reputasi Kantor Akuntan Publik Pearson Correlation
Sig. (2-tailed)
N
Audit Delay Pearson Correlation
Sig. (2-tailed)
N
.145 -.285
**
.177 .007
88 88
-.194 -.121
.070 .262
88 88
.301
**
-.177
.004 .100
88 88
.130 -.800
**
.228 .000
88 88
1 -.139
.196
88 88
-.139 1
.196
88 88
Correlation is significant at the 0.05 level (2-tailed). *.
Correlation is significant at the 0.01 level (2-tailed). **.
NONPAR CORR
Page 4
/ VARI ABLES=ROA CR DER Opi ni KAP Del ay
/ PRI NT=BOTH TWOTAI L NOSI G
/ MI SSI NG=PAI RWI SE.
Nonparametric Correlations
Correlations
Return on
Assets Current Ratio
Kendall's tau_b Return on Assets Correlation Coefficient
Sig. (2-tailed)
N
Current Ratio Correlation Coefficient
Sig. (2-tailed)
N
Debt to Equity Ratio Correlation Coefficient
Sig. (2-tailed)
N
Opini Auditor Correlation Coefficient
Sig. (2-tailed)
N
Reputasi Kantor Akuntan Publik Correlation Coefficient
Sig. (2-tailed)
N
Audit Delay Correlation Coefficient
Sig. (2-tailed)
N
Spearman's rho Return on Assets Correlation Coefficient
Sig. (2-tailed)
N
Current Ratio Correlation Coefficient
Sig. (2-tailed)
N
Debt to Equity Ratio Correlation Coefficient
Sig. (2-tailed)
N
Opini Auditor Correlation Coefficient
Sig. (2-tailed)
N
Reputasi Kantor Akuntan Publik Correlation Coefficient
Sig. (2-tailed)
N
Audit Delay Correlation Coefficient
Sig. (2-tailed)
N
1.000 -.272
**
. .000
88 88
-.272
**
1.000
.000 .
88 88
.232
**
-.339
**
.001 .000
88 88
.193
*
.160
.029 .069
88 88
.097 -.105
.270 .235
88 88
-.084 .096
.261 .197
88 88
1.000 -.361
**
. .001
88 88
-.361
**
1.000
.001 .
88 88
.339
**
-.490
**
.001 .000
88 88
.234
*
.195
.028 .069
88 88
.118 -.127
.272 .237
88 88
-.121 .123
.263 .255
88 88
Page 5
Correlations
Debt to Equity
Ratio Opini Auditor
Kendall's tau_b Return on Assets Correlation Coefficient
Sig. (2-tailed)
N
Current Ratio Correlation Coefficient
Sig. (2-tailed)
N
Debt to Equity Ratio Correlation Coefficient
Sig. (2-tailed)
N
Opini Auditor Correlation Coefficient
Sig. (2-tailed)
N
Reputasi Kantor Akuntan Publik Correlation Coefficient
Sig. (2-tailed)
N
Audit Delay Correlation Coefficient
Sig. (2-tailed)
N
Spearman's rho Return on Assets Correlation Coefficient
Sig. (2-tailed)
N
Current Ratio Correlation Coefficient
Sig. (2-tailed)
N
Debt to Equity Ratio Correlation Coefficient
Sig. (2-tailed)
N
Opini Auditor Correlation Coefficient
Sig. (2-tailed)
N
Reputasi Kantor Akuntan Publik Correlation Coefficient
Sig. (2-tailed)
N
Audit Delay Correlation Coefficient
Sig. (2-tailed)
N
.232
**
.193
*
.001 .029
88 88
-.339
**
.160
.000 .069
88 88
1.000 .020
. .823
88 88
.020 1.000
.823 .
88 88
.219
*
.130
.013 .226
88 88
-.191
*
-.218
*
.010 .016
88 88
.339
**
.234
*
.001 .028
88 88
-.490
**
.195
.000 .069
88 88
1.000 .024
. .824
88 88
.024 1.000
.824 .
88 88
.267
*
.130
.012 .228
88 88
-.282
**
-.259
*
.008 .015
88 88
Page 6
Correlations
Reputasi
Kantor
Akuntan
Publik Audit Delay
Kendall's tau_b Return on Assets Correlation Coefficient
Sig. (2-tailed)
N
Current Ratio Correlation Coefficient
Sig. (2-tailed)
N
Debt to Equity Ratio Correlation Coefficient
Sig. (2-tailed)
N
Opini Auditor Correlation Coefficient
Sig. (2-tailed)
N
Reputasi Kantor Akuntan Publik Correlation Coefficient
Sig. (2-tailed)
N
Audit Delay Correlation Coefficient
Sig. (2-tailed)
N
Spearman's rho Return on Assets Correlation Coefficient
Sig. (2-tailed)
N
Current Ratio Correlation Coefficient
Sig. (2-tailed)
N
Debt to Equity Ratio Correlation Coefficient
Sig. (2-tailed)
N
Opini Auditor Correlation Coefficient
Sig. (2-tailed)
N
Reputasi Kantor Akuntan Publik Correlation Coefficient
Sig. (2-tailed)
N
Audit Delay Correlation Coefficient
Sig. (2-tailed)
N
.097 -.084
.270 .261
88 88
-.105 .096
.235 .197
88 88
.219
*
-.191
*
.013 .010
88 88
.130 -.218
*
.226 .016
88 88
1.000 -.127
. .159
88 88
-.127 1.000
.159 .
88 88
.118 -.121
.272 .263
88 88
-.127 .123
.237 .255
88 88
.267
*
-.282
**
.012 .008
88 88
.130 -.259
*
.228 .015
88 88
1.000 -.151
. .161
88 88
-.151 1.000
.161 .
88 88
Correlation is significant at the 0.01 level (2-tailed). **.
Correlation is significant at the 0.05 level (2-tailed). *.
REGRESSI ON
/ MI SSI NG LI STWI SE
/ STATI STI CS COEFF OUTS R ANOVA COLLI N TOL
/ CRI TERI A=PI N( . 05) POUT( . 10)
/ NOORI GI N
/ DEPENDENT Del ay
Page 7
/ METHOD=ENTER ROA CR DER Opi ni KAP
/ SCATTERPLOT=( *SRESI D , *ZPRED)
/ RESI DUALS DURBI N NORMPROB( ZRESI D)
/ SAVE RESI D.
Regression
Variables Entered/Removed
a
Model
Variables
Entered
Variables
Removed Method
1 Reputasi
Kantor
Akuntan
Publik, Opini
Auditor,
Current Ratio,
Return on
Assets, Debt
to Equity
Ratio
b
. Enter
Dependent Variable: Audit Delay a.
All requested variables entered. b.
Model Summary
b
Model
R R Square
Adjusted R
Square
Std. Error of
the Estimate
Durbin-
Watson
1 .825
a
.680 .661 7.849 1.823
Predictors: (Constant), Reputasi Kantor Akuntan Publik, Opini Auditor, Current Ratio, Return on Assets, Debt to
Equity Ratio
a.
Dependent Variable: Audit Delay b.
ANOVA
a
Model
Sum of
Squares df Mean Square F Sig.
1 Regression
Residual
Total
10739.139 5 2147.828 34.863 .000
b
5051.758 82 61.607
15790.898 87
Dependent Variable: Audit Delay a.
Predictors: (Constant), Reputasi Kantor Akuntan Publik, Opini Auditor, Current Ratio, Return on Assets, Debt to
Equity Ratio
b.
Coefficients
a
Model
Unstandardized Coefficients
Standardized
Coefficients
t Sig. B Std. Error Beta
1 (Constant)
Return on Assets
Current Ratio
Debt to Equity Ratio
Opini Auditor
Reputasi Kantor Akuntan Publik
156.341 5.821 26.857 .000
-15.349 18.905 -.056 -.812 .419
-1.053 .503 -.155 -2.093 .039
-5.443 1.898 -.212 -2.868 .005
-68.302 6.041 -.760 -11.307 .000
.043 1.798 .002 .024 .981
Page 8
Coefficients
a
Model
Collinearity Statistics
Tolerance VIF
1 (Constant)
Return on Assets
Current Ratio
Debt to Equity Ratio
Opini Auditor
Reputasi Kantor Akuntan Publik
.817 1.224
.708 1.412
.712 1.405
.864 1.158
.889 1.125
Dependent Variable: Audit Delay a.
Collinearity Diagnostics
a
Model Dimension
Eigenvalue
Condition
Index
Variance Proportions
(Constant)
Return on
Assets Current Ratio
Debt to Equity
Ratio
1 1
2
3
4
5
6
4.371 1.000 .00 .01 .01 .01
.741 2.429 .00 .07 .26 .02
.474 3.038 .00 .39 .01 .00
.302 3.804 .00 .40 .08 .29
.102 6.535 .05 .07 .64 .66
.011 20.348 .95 .06 .00 .02
Collinearity Diagnostics
a
Model Dimension
Variance Proportions
Opini Auditor
Reputasi
Kantor
Akuntan
Publik
1 1
2
3
4
5
6
.00 .02
.00 .12
.00 .59
.00 .27
.04 .00
.95 .01
Dependent Variable: Audit Delay a.
Page 9
Residuals Statistics
a
Minimum Maximum Mean Std. Deviation N
Predicted Value
Std. Predicted Value
Standard Error of Predicted Value
Adjusted Predicted Value
Residual
Std. Residual
Stud. Residual
Deleted Residual
Stud. Deleted Residual
Mahal. Distance
Cook's Distance
Centered Leverage Value
73.55 152.94 82.22 11.110 88
-.780 6.365 .000 1.000 88
1.205 5.571 1.883 .814 88
73.45 153.89 82.34 11.115 88
-29.470 23.508 .000 7.620 88
-3.755 2.995 .000 .971 88
-3.800 3.047 -.007 1.013 88
-30.181 24.325 -.124 8.365 88
-4.160 3.215 -.013 1.047 88
1.061 42.845 4.943 7.165 88
.000 .827 .018 .089 88
.012 .492 .057 .082 88
Dependent Variable: Audit Delay a.
Charts
Observed Cum Prob
1.0 0.8 0.6 0.4 0.2 0.0
E
x
p
e
c
t
e
d

C
u
m

P
r
o
b
1.0
0.8
0.6
0.4
0.2
0.0
Normal P-P Plot of Regression Standardized Residual
Dependent Variable: Audit Delay
Page 10
Regression Standardized Predicted Value
8 6 4 2 0 -2
R
e
g
r
e
s
s
i
o
n

S
t
u
d
e
n
t
i
z
e
d

R
e
s
i
d
u
a
l
4
2
0
-2
-4
Scatterplot
Dependent Variable: Audit Delay
COMPUTE Ln_r es=LN( RES_1 * RES_1) .
EXECUTE.
COMPUTE abs_r es=ABS( RES_1) .
EXECUTE.
REGRESSI ON
/ MI SSI NG LI STWI SE
/ STATI STI CS COEFF OUTS R ANOVA
/ CRI TERI A=PI N( . 05) POUT( . 10)
/ NOORI GI N
/ DEPENDENT abs_r es
/ METHOD=ENTER ROA CR DER Opi ni KAP
/ SCATTERPLOT=( *SRESI D , *ZPRED)
/ RESI DUALS DURBI N NORMPROB( ZRESI D) .
Regression
Page 11
Coefficients
a
Model
Unstandardized Coefficients
Standardized
Coefficients
t Sig. B Std. Error Beta
1 (Constant)
Return on Assets
Current Ratio
Debt to Equity Ratio
Opini Auditor
Reputasi Kantor Akuntan Publik
.974 3.814 .255 .799
16.312 12.387 .153 1.317 .192
.388 .330 .147 1.178 .242
.601 1.243 .060 .484 .630
3.535 3.958 .101 .893 .374
-2.467 1.178 -.233 -2.094 .039
Dependent Variable: abs_res a.
Charts
Observed Cum Prob
1.0 0.8 0.6 0.4 0.2 0.0
E
x
p
e
c
t
e
d

C
u
m

P
r
o
b
1.0
0.8
0.6
0.4
0.2
0.0
Normal P-P Plot of Regression Standardized Residual
Dependent Variable: abs_res
Page 12
Regression Standardized Predicted Value
2 0 -2 -4
R
e
g
r
e
s
s
i
o
n

S
t
u
d
e
n
t
i
z
e
d

R
e
s
i
d
u
a
l4
2
0
-2
Scatterplot
Dependent Variable: abs_res
REGRESSI ON
/ MI SSI NG LI STWI SE
/ STATI STI CS COEFF OUTS R ANOVA
/ CRI TERI A=PI N( . 05) POUT( . 10)
/ NOORI GI N
/ DEPENDENT Ln_r es
/ METHOD=ENTER ROA CR DER Opi ni KAP
/ SCATTERPLOT=( *SRESI D , *ZPRED)
/ RESI DUALS DURBI N NORMPROB( ZRESI D) .
Regression
Coefficients
a
Model
Unstandardized Coefficients
Standardized
Coefficients
t Sig. B Std. Error Beta
1 (Constant)
Return on Assets
Current Ratio
Debt to Equity Ratio
Opini Auditor
Reputasi Kantor Akuntan Publik
.080 1.794 .044 .965
10.768 5.828 .212 1.848 .068
.038 .155 .030 .242 .809
.361 .585 .076 .618 .538
1.996 1.862 .120 1.072 .287
-1.266 .554 -.252 -2.284 .025
Dependent Variable: Ln_res a.
Charts
Page 13
Observed Cum Prob
1.0 0.8 0.6 0.4 0.2 0.0
E
x
p
e
c
t
e
d

C
u
m

P
r
o
b
1.0
0.8
0.6
0.4
0.2
0.0
Normal P-P Plot of Regression Standardized Residual
Dependent Variable: Ln_res
Page 14
Regression Standardized Predicted Value
2 0 -2 -4
R
e
g
r
e
s
s
i
o
n

S
t
u
d
e
n
t
i
z
e
d

R
e
s
i
d
u
a
l
4
2
0
-2
-4
-6
Scatterplot
Dependent Variable: Ln_res
Nonparametric Correlations
Page 15
Correlations
Return on
Assets Current Ratio
Spearman's rho Return on Assets Correlation Coefficient
Sig. (2-tailed)
N
Current Ratio Correlation Coefficient
Sig. (2-tailed)
N
Debt to Equity Ratio Correlation Coefficient
Sig. (2-tailed)
N
Opini Auditor Correlation Coefficient
Sig. (2-tailed)
N
Reputasi Kantor Akuntan Publik Correlation Coefficient
Sig. (2-tailed)
N
Unstandardized Residual Correlation Coefficient
Sig. (2-tailed)
N
1.000 -.361
**
. .001
88 88
-.361
**
1.000
.001 .
88 88
.339
**
-.490
**
.001 .000
88 88
.234
*
.195
.028 .069
88 88
.118 -.127
.272 .237
88 88
.080 .137
.457 .205
88 88
Correlations
Debt to Equity
Ratio Opini Auditor
Spearman's rho Return on Assets Correlation Coefficient
Sig. (2-tailed)
N
Current Ratio Correlation Coefficient
Sig. (2-tailed)
N
Debt to Equity Ratio Correlation Coefficient
Sig. (2-tailed)
N
Opini Auditor Correlation Coefficient
Sig. (2-tailed)
N
Reputasi Kantor Akuntan Publik Correlation Coefficient
Sig. (2-tailed)
N
Unstandardized Residual Correlation Coefficient
Sig. (2-tailed)
N
.339
**
.234
*
.001 .028
88 88
-.490
**
.195
.000 .069
88 88
1.000 .024
. .824
88 88
.024 1.000
.824 .
88 88
.267
*
.130
.012 .228
88 88
.020 .039
.857 .718
88 88
Page 16
Correlations
Reputasi
Kantor
Akuntan
Publik
Unstandardize
d Residual
Spearman's rho Return on Assets Correlation Coefficient
Sig. (2-tailed)
N
Current Ratio Correlation Coefficient
Sig. (2-tailed)
N
Debt to Equity Ratio Correlation Coefficient
Sig. (2-tailed)
N
Opini Auditor Correlation Coefficient
Sig. (2-tailed)
N
Reputasi Kantor Akuntan Publik Correlation Coefficient
Sig. (2-tailed)
N
Unstandardized Residual Correlation Coefficient
Sig. (2-tailed)
N
.118 .080
.272 .457
88 88
-.127 .137
.237 .205
88 88
.267
*
.020
.012 .857
88 88
.130 .039
.228 .718
88 88
1.000 -.043
. .690
88 88
-.043 1.000
.690 .
88 88
Correlation is significant at the 0.01 level (2-tailed). **.
Correlation is significant at the 0.05 level (2-tailed). *.
Page 17