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    Hasil Hasil Uji

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    Rizalma La
    This document contains the results of several statistical tests performed on audit delay data from 43 companies. The tests include a one-sample Kolmogorov-Smirnov test for normality, multicollinearity test, heteroscedasticity test, autocorrelation test, regression model summary, ANOVA table, descriptive statistics, and t-test. Based on the t-test results, the size, return on assets, debt to assets ratio, and use of a public accounting firm variables were not found to significantly influence audit delay as the significance values were above 0.05.

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    Hasil Hasil Uji

    Uploaded by

    Rizalma La
    14 views5 pages
    This document contains the results of several statistical tests performed on audit delay data from 43 companies. The tests include a one-sample Kolmogorov-Smirnov test for normality, multicollinearity test, heteroscedasticity test, autocorrelation test, regression model summary, ANOVA table, descriptive statistics, and t-test. Based on the t-test results, the size, return on assets, debt to assets ratio, and use of a public accounting firm variables were not found to significantly influence audit delay as the significance values were above 0.05.

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    This document contains the results of several statistical tests performed on audit delay data from 43 companies. The tests include a one-sample Kolmogorov-Smirnov test for normality, multicollinearity test, heteroscedasticity test, autocorrelation test, regression model summary, ANOVA table, descriptive statistics, and t-test. Based on the t-test results, the size, return on assets, debt to assets ratio, and use of a public accounting firm variables were not found to significantly influence audit delay as the significance values were above 0.05.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    14 views5 pages

    Hasil Hasil Uji

    Uploaded by

    Rizalma La
    This document contains the results of several statistical tests performed on audit delay data from 43 companies. The tests include a one-sample Kolmogorov-Smirnov test for normality, multicollinearity test, heteroscedasticity test, autocorrelation test, regression model summary, ANOVA table, descriptive statistics, and t-test. Based on the t-test results, the size, return on assets, debt to assets ratio, and use of a public accounting firm variables were not found to significantly influence audit delay as the significance values were above 0.05.

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    Uji normalitas

    One-Sample Kolmogorov-Smirnov Test

    Unstandardized
    Residual

    N 43
    Mean .0000000
    Normal Parametersa,b
    Std. Deviation 36.79043389
    Absolute .180
    Most Extreme Differences Positive .180
    Negative -.158
    Kolmogorov-Smirnov Z 1.178
    Asymp. Sig. (2-tailed) .125

    a. Test distribution is Normal.


    b. Calculated from data.

    Uji multikolinearitas

    Coefficientsa

    Model Unstandardized Coefficients Standardize t Sig. Collinearity


    d Statistics
    Coefficients

    B Std. Error Beta Toleranc VIF


    e

    (Constant) 97.636 45.962 2.124 .040

    Ukuran -1.347 1.461 -.182 -.922 .363 .611 1.638


    perusahaan
    1
    Profitabilitas 81.946 127.238 .107 .644 .523 .859 1.164

    Solvabilitas 70.468 69.378 .163 1.016 .316 .930 1.075

    KAP -27.754 16.127 -.347 -1.721 .093 .589 1.698

    a. Dependent Variable: Audit Delay


    Uji HETEROS

    Coefficientsa

    Model Unstandardized Coefficients Standardized t Sig.


    Coefficients

    B Std. Error Beta

    (Constant) 35.760 27.238 1.313 .197

    Ukuran perusahaan -.837 .866 -.177 -.966 .340

    1 Profitabilitas 100.787 75.405 .207 1.337 .189

    Solvabilitas -1.328 41.115 -.005 -.032 .974

    KAP 13.292 9.557 .260 1.391 .172

    a. Dependent Variable: Abs_RES

    UJI AUTOKORE

    Model Summaryb

    Model R R Square Adjusted R Std. Error of the Durbin-Watson


    Square Estimate

    1 .302 a
    .091 -.004 38.678334 1.770

    a. Predictors: (Constant), KAP, Solvabilitas, Profitabilitas, Ukuran perusahaan


    b. Dependent Variable: Audit Delay
    UJI REGRESI L B

    Coefficientsa

    Model Unstandardized Coefficients Standardized t Sig.


    Coefficients

    B Std. Error Beta

    (Constant) 97.636 45.962 2.124 .040

    Ukuran perusahaan -1.347 1.461 -.182 -.922 .363

    1 Profitabilitas 81.946 127.238 .107 .644 .523

    Solvabilitas 70.468 69.378 .163 1.016 .316

    KAP -27.754 16.127 -.347 -1.721 .093

    a. Dependent Variable: Audit Delay

    HASIL UJI F

    ANOVAa

    Model Sum of Squares df Mean Square F Sig.

    Regression 5722.278 4 1430.569 .956 .443b

    1 Residual 56848.513 38 1496.014

    Total 62570.791 42

    a. Dependent Variable: Audit Delay


    b. Predictors: (Constant), KAP, Solvabilitas, Profitabilitas, Ukuran perusahaan

    STTISTIK DESKRIPTIF

    Descriptive Statistics

    N Minimum Maximum Mean Std. Deviation

    Ukuran perusahaan 43 12.731 29.113 23.24210 5.226162


    Profitabilitas 43 .000 .200 .06543 .050609
    Solvabilitas 43 .249 .636 .41037 .089212
    KAP 43 .000 1.000 .34884 .482243
    Audit Delay 43 34.000 181.000 90.93023 38.597678
    Valid N (listwise) 43
    HASIL UJI T

    Coefficientsa

    Model Unstandardized Coefficients Standardized t Sig.


    Coefficients

    B Std. Error Beta

    (Constant) 97.636 45.962 2.124 .040

    Ukuran perusahaan -1.347 1.461 -.182 -.922 .363

    1 Profitabilitas 81.946 127.238 .107 .644 .523

    Solvabilitas 70.468 69.378 .163 1.016 .316

    KAP -27.754 16.127 -.347 -1.721 .093

    a. Dependent Variable: Audit Delay

    Dasar pengambilan keputusan uji t

    Jika sig<probabilitas (0,05) maka hipotesis berpengaruh terhadap y

    Jika sig>probabilitas (0,05) maka hipotesis tidak berpengaruh terhadap y


    Jadi kesimpulan dari data t diatas adalah ;

    a. SIZE (X1), sig sebesar 0,363 (>0,05) maka hipotesis tidak berpengaruh terhadap y
    b. ROA (X2), sig sebesar 0,523 (>0,05) maka hipotesis tidak berpengaruh terhadap y
    c. DAR (X3), sig sebesar 0,316 (>0,05) maka hipotesis tidak berpengaruh terhadap y
    d. KAP (X4), sig sebesar 0,93 (>0,05) maka hipotesis tidak berpengaruh terhadap y

    HASIL UJI KOEFISIEN DETERMINASI

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