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Coefficientsa
Unstandardized Standardized
Model Coefficients Coefficients t Sig.
B Std. Error Beta
1 (Constant) -8.459 7.684 -1.101 .273
Ukuran
.424 .261 .138 1.623 .107
Perusahaan
Laba Operasi 8.428 5.784 .128 1.457 .147
Solvabilitas -1.204 1.367 -.074 -.881 .380
Komite Audit 3.855 2.519 .131 1.531 .128
a. Dependent Variable: absres
Coefficientsa
Unstandardized Standardized t Sig. Collinearity
Model Coefficients Coefficients Statistics
B Std. Error Beta Tolerance VIF
1 (Constant) 137.628 12.185 11.295 .000
Ukuran
-1.704 .414 -.305 -4.111 .000 .944 1.060
Perusahaan
Laba
-11.731 9.171 -.099 -1.279 .203 .873 1.145
Perusahaan
Solvabilitas 4.504 2.167 .152 2.078 .040 .971 1.030
Komite Audit -19.399 3.994 -.364 -4.858 .000 .925 1.081
a. Dependent Variable: Audit Delay
One-Sample Kolmogorov-Smirnov Test
Unstandardi
zed
Residual
N 141
Normal Mean .0000000
a,b
Parameters Std.
8.16220359
Deviation
Most Extreme Absolute .072
Differences Positive .042
Negative -.072
Test Statistic .072
Asymp. Sig. (2-tailed) .070c
a. Test distribution is Normal.
b. Calculated from data.
c. Lilliefors Significance Correction.
ANOVAa
Sum of Mean
Model Squares df Square
F Sig.
1 Regressio
3861.420 4 965.355 14.076 .000b
n
Residual 9327.019 136 68.581
Total 13188.440 140
a. Dependent Variable: AUDIT DELAY
b. Predictors: (Constant), KOMITE AUDIT, UKURAN PERUSAHAAN,
SOLVABILITAS, LABA PERUSAHAAN
Model Summaryb
R Adjusted R Std. Error of Durbin-
Model R Square Square the Estimate Watson
1 .541a .293 .272 8.2814 1.829
a. Predictors: (Constant), KOMITE AUDIT, UKURAN
PERUSAHAAN, SOLVABILITAS, LABA PERUSAHAAN
b. Dependent Variable: AUDIT DELAY