Create: Notes

SAVE OUTFILE='C:\Users\user\Documents\data skripsi.
sav'
/COMPRESSED.
GET
FILE='C:\Users\user\Desktop\skripsi\data spss\data skripsi.sav'.
DATASET NAME DataSet1 WINDOW=FRONT.
CREATE
/X5_1=DIFF(X5 1).
Create
Notes
Output Created
21-DEC-2014 10:43:14
Comments
Data
Input
C:\Users\user\Desktop\skrips
i\data spss\data skripsi.sav
Active Dataset
DataSet1
Filter
<none>
Weight
<none>
Split File
<none>
N of Rows in Working Data
145
File
Date
Definition of Missing
Missing Value Handling
Cases Used
User-defined missing values

are treated as missing.
All non-missing data are
used.
CREATE
Syntax
Resources
<none>
/X5_1=DIFF(X5 1).
Processor Time
00:00:00,02
Elapsed Time
00:00:00,04
Treatment of User-Missing
Time Series Settings (TSET) Values
Length of Seasonal Period
User-defined missing values

are treated as missing.
Unspecified
[DataSet1] C:\Users\user\Desktop\skripsi\data spss\data skripsi.sav
Created Series
Series Name
Case Number of Non-Missing

Values
First
X5_1
N of Valid Cases
Creating
Function
Last
2
145
144 DIFF(X5,1)
REGRESSION
/DESCRIPTIVES MEAN STDDEV CORR SIG N
/MISSING LISTWISE
/STATISTICS COEFF OUTS BCOV R ANOVA COLLIN TOL CHANGE ZPP
/CRITERIA=PIN(.05) POUT(.10)
/ORIGIN
/DEPENDENT Y
/METHOD=ENTER X1 X2 X3 X4 X5_1 X6
/SCATTERPLOT=(*SRESID ,*ZPRED)
/RESIDUALS DURBIN HISTOGRAM(ZRESID) NORMPROB(ZRESID)
/CASEWISE PLOT(ZRESID) ALL.
Regression (Diff) = Ukuran Perusahaan

Notes
Output Created
21-DEC-2014 10:45:30
Comments
C:\Users\user\Desktop\skripsi\data spss\data
Data
Input
skripsi.sav
Active Dataset
DataSet1
Filter
<none>
Weight
<none>
Split File
<none>
N of Rows in Working Data
145
File
Definition of Missing
Missing Value Handling
User-defined missing values are treated as

missing.
Statistics are based on cases with no missing
Cases Used
values for any variable used.

REGRESSION
/DESCRIPTIVES MEAN STDDEV CORR SIG
N
/MISSING LISTWISE
/STATISTICS COEFF OUTS BCOV R ANOVA
COLLIN TOL CHANGE ZPP
/CRITERIA=PIN(.05) POUT(.10)
Syntax
/ORIGIN
/DEPENDENT Y
/METHOD=ENTER X1 X2 X3 X4 X5_1 X6
/SCATTERPLOT=(*SRESID ,*ZPRED)
/RESIDUALS DURBIN
HISTOGRAM(ZRESID) NORMPROB(ZRESID)
/CASEWISE PLOT(ZRESID) ALL.
Resources
Processor Time
00:00:05,23
Elapsed Time
00:00:03,73
Memory Required
3116 bytes
Notes
Resources
Additional Memory Required

for Residual Plots
872 bytes
[DataSet1] C:\Users\user\Desktop\skripsi\data spss\data skripsi.sav
Descriptive Statisticsa
Meanb
Root Mean
Square
Audit Delay
67,46
70,339
144
,81
,898
144
,79876
,843776
144
,21255903
,272592086
144
5164,39
5729,439
144
Penerapan IFRS
Komite Audit
Kepemilikan Publik
Umur Perusahaan
DIFF(X5,1)
36452402715,28
Reputasi KAP
1134654435222
10,900
,68
,825
a. Coefficients have been calculated through the origin.

b. The observed mean is printed
Variables Entered/Removeda,b
Model
Variables
Variables
Entered
Removed
Method
Reputasi KAP,
DIFF(X5,1),
Kepemilikan
1
Publik, Umur
Perusahaan,
Penerapan
IFRS, Komite
Auditc
a. Dependent Variable: Audit Delay

b. Linear Regression through the Origin
c. All requested variables entered.
. Enter
144
144
Correlationsa
Audit Delay
Penerapan IFRS
Komite Audit
Kepemilikan
Umur Perusahaan
DIFF(X5,1)
Reputasi KAP
Publik
Audit Delay
Std. Cross-product
1,000
,861
,936
,728
,846
-,041
,724
Penerapan IFRS
,861
1,000
,847
,703
,808
,136
,750
Komite Audit
,936
,847
1,000
,752
,831
,003
,740
Kepemilikan Publik
,728
,703
,752
1,000
,637
,092
,664
Umur Perusahaan
,846
,808
,831
,637
1,000
,031
,764
-,041
,136
,003
,092
,031
1,000
,067
,724
,750
,740
,664
,764
,067
1,000
,000
,000
,000
,000
,311
,000
Penerapan IFRS
,000
,000
,000
,000
,052
,000
Komite Audit
,000
,000
,000
,000
,485
,000
Kepemilikan Publik
,000
,000
,000
,000
,136
,000
Umur Perusahaan
,000
,000
,000
,000
,356
,000
DIFF(X5,1)
Reputasi KAP
Audit Delay
Sig. (1-tailed)
DIFF(X5,1)
,311
,052
,485
,136
,356
,212
,000
,000
,000
,000
,000
,212
Audit Delay
144
144
144
144
144
144
144
Penerapan IFRS
144
144
144
144
144
144
144
Komite Audit
144
144
144
144
144
144
144
Kepemilikan Publik
144
144
144
144
144
144
144
Umur Perusahaan
144
144
144
144
144
144
144
DIFF(X5,1)
144
144
144
144
144
144
144
Reputasi KAP
144
144
144
144
144
144
144
Reputasi KAP
a. Coefficients have been calculated through the origin.
Model Summaryc,d
Model
R Squareb
,952a
Adjusted R
Std. Error of the
Square
Estimate
,906
,902
Change Statistics
R Square Change
22,031
,906
F Change
221,654
df1
Durbin-Watson
df2
Sig. F Change
138
,000
1,265
a. Predictors: Reputasi KAP, DIFF(X5,1), Kepemilikan Publik, Umur Perusahaan, Penerapan IFRS, Komite Audit
b. For regression through the origin (the no-intercept model), R Square measures the proportion of the variability in the dependent variable about the origin explained by regression.
This CANNOT be compared to R Square for models which include an intercept.
c. Dependent Variable: Audit Delay
d. Linear Regression through the Origin
ANOVAa,b
Model
Sum of Squares
Regression
Residual
Total
df
Mean Square
645472,405
107578,734
66977,595
138
485,345
712450,000d
144
Sig.
221,654

c. Predictors: Reputasi KAP, DIFF(X5,1), Kepemilikan Publik, Umur Perusahaan, Penerapan
IFRS, Komite Audit
d. This total sum of squares is not corrected for the constant because the constant is zero for
regression through the origin.
,000c
Coefficientsa,b
Model
Unstandardized Coefficients
Standardized
Sig.
Correlations
Collinearity Statistics
Coefficients
B
Std. Error
Beta
Zero-order
Partial
Part
Tolerance
VIF
Penerapan IFRS
17,832
4,382
,228
4,070
,000
,861
,327
,106
,218
4,589
Komite Audit
50,099
5,118
,601
9,788
,000
,936
,640
,255
,181
5,534
Kepemilikan Publik
11,672
10,709
,045
1,090
,278
,728
,092
,028
,396
2,528
,002
,001
,173
3,260
,001
,846
,267
,085
,242
4,134
-5,005E-014
,000
-,081
-2,979
,003
-,041
-,246
-,078
,928
1,078
-4,089
3,804
-,048
-1,075
,284
,724
-,091
-,028
,342
2,921
Umur Perusahaan
DIFF(X5,1)
Reputasi KAP

Collinearity Diagnosticsa,b
Model
Dimension
Eigenvalue
Condition Index
Variance Proportions
Penerapan IFRS
Komite Audit
Kepemilikan
Umur Perusahaan
DIFF(X5,1)
Reputasi KAP
Publik
4,011
1,000
,01
,01
,02
,01
,00
,02
1,007
1,996
,00
,00
,00
,00
,90
,00
,390
3,208
,01
,00
,74
,11
,01
,05
,288
3,731
,08
,08
,01
,03
,00
,84
,176
4,770
,59
,00
,08
,63
,03
,04
,128
5,606
,30
,90
,15
,21
,06
,05

Coefficient Correlationsa,b
Model
Reputasi KAP
Correlations
Kepemilikan
Umur
Penerapan IFRS
Publik
Perusahaan
Komite Audit
Reputasi KAP
1,000
-,005
-,213
-,327
-,196
-,044
DIFF(X5,1)
-,005
1,000
-,089
,038
-,224
,192
Kepemilikan Publik
-,213
-,089
1,000
,100
-,114
-,377
Umur Perusahaan
-,327
,038
,100
1,000
-,262
-,391
Penerapan IFRS
-,196
-,224
-,114
-,262
1,000
-,420
Komite Audit
-,044
,192
-,377
-,391
-,420
1,000
14,468
-3,199E-016
-8,693
-,001
-3,260
-,852
-3,199E-016
2,822E-028
-1,598E-014
4,110E-019
-1,652E-014
1,655E-014
Kepemilikan Publik
-8,693
-1,598E-014
114,683
,001
-5,362
-20,673
Umur Perusahaan
-,001
4,110E-019
,001
4,245E-007
-,001
-,001
-3,260
-1,652E-014
-5,362
-,001
19,199
-9,408
-,852
1,655E-014
-20,673
-,001
-9,408
26,199
Reputasi KAP
DIFF(X5,1)
Covariances
DIFF(X5,1)
Penerapan IFRS
Komite Audit
Casewise Diagnosticsa,b
Case Number
Status
Std. Residual
Audit Delay
Predicted Value
Residual
56
-,882
82
101,42
-19,423
1,267
88
60,09
27,912
-,321
53
60,08
-7,081
,115
55
52,46
2,538
,729
64
47,93
16,067
1,379
80
49,62
30,383
1,257
82
54,31
27,693
1,146
87
61,75
25,253
10
-,982
79
100,62
-21,623
11
1,082
81
57,15
23,847
12
-,060
74
75,33
-1,332
13
-,057
76
77,26
-1,263
14
,397
86
77,26
8,742
15
,398
86
77,23
8,768
16
,706
78
62,45
15,545
17
,386
77
68,49
8,511
18
,211
73
68,36
4,644
19
1,413
66
34,86
31,140
20
,964
56
34,75
21,248
21
1,106
64
39,63
24,375
22
,406
77
68,05
8,951
23
1,350
87
57,26
29,743
24
,312
64
57,12
6,878
25
-,391
49
57,61
-8,605
26
1,311
81
52,12
28,883
27
,805
73
55,27
17,728
28
1,423
80
48,65
31,348
29
1,192
70
43,74
26,255
30
,702
73
57,54
15,463
31
,103
40
37,72
2,276
32
-,081
53
54,79
-1,790
33
-,241
48
53,32
-5,319
34
,268
60
54,10
5,896
Case Number
Status
Std. Residual
Audit Delay
Predicted Value
Residual
35
,085
48
46,14
1,865
36
1,300
84
55,36
28,643
37
,046
60
58,99
1,008
38
,454
69
59,00
10,003
39
,341
74
66,49
7,505
40
-,776
50
67,09
-17,090
41
2,177
83
35,04
47,958
42
1,027
88
65,37
22,629
43
-,702
58
73,47
-15,473
44
-2,255
23
72,68
-49,681
45
-2,588
16
73,01
-57,011
46
-,712
55
70,69
-15,695
47
1,107
84
59,62
24,378
48
-,509
58
69,22
-11,215
49
,577
58
45,29
12,708
50
-,932
41
61,53
-20,525
51
2,310
120
69,10
50,899
52
1,063
104
80,58
23,418
53
1,990
137
93,15
43,848
54
,355
105
97,17
7,828
55
,031
98
97,31
,689
56
-,486
41
51,71
-10,710
57
-1,966
35
78,30
-43,301
58
-1,537
38
71,85
-33,853
59
-1,604
37
72,33
-35,326
60
-1,616
36
71,59
-35,594
61
1,961
98
54,81
43,191
62
,421
77
67,73
9,271
63
,066
79
77,54
1,462
64
,502
77
65,94
11,064
65
,341
86
78,48
7,518
66
,870
81
61,84
19,157
67
-,479
53
63,55
-10,549
68
1,845
89
48,36
40,638
Case Number
Status
Std. Residual
Audit Delay
Predicted Value
Residual
69
1,225
67
40,01
26,995
70
-,013
48
48,29
-,291
71
1,394
53
22,28
30,721
72
1,554
89
54,76
34,242
73
,351
67
59,27
7,726
74
-,219
56
60,82
-4,822
75
-1,077
41
64,74
-23,737
76
-,477
84
94,50
-10,504
77
-1,718
88
125,85
-37,852
78
,556
88
75,75
12,250
79
,375
84
75,74
8,261
80
,103
78
75,74
2,263
81
-1,027
46
68,62
-22,618
82
-,977
47
68,53
-21,534
83
-1,008
47
69,20
-22,204
84
-1,082
45
68,83
-23,830
85
-1,102
45
69,29
-24,288
86
-,789
39
56,37
-17,372
87
1,244
88
60,60
27,401
88
-,696
52
67,34
-15,342
89
-,785
50
67,29
-17,288
90
-,730
49
65,09
-16,088
91
,043
46
45,06
,940
92
-,011
49
49,25
-,250
93
-,149
51
54,28
-3,275
94
-,187
50
54,12
-4,117
95
-,270
51
56,94
-5,944
96
1,254
83
55,38
27,617
97
1,113
88
63,49
24,513
98
,838
76
57,53
18,467
99
1,020
80
57,54
22,465
100
,658
72
57,51
14,495
101
,396
53
44,28
8,721
102
-,491
53
63,82
-10,821
Case Number
Status
Std. Residual
Audit Delay
Predicted Value
Residual
103
-,264
58
63,83
-5,826
104
-,591
51
64,02
-13,023
105
-,642
49
63,14
-14,137
106
,467
78
67,70
10,297
107
,221
88
83,14
4,861
108
,140
86
82,91
3,091
109
,617
84
70,41
13,586
110
1,011
84
61,72
22,279
111
-,203
53
57,48
-4,481
112
-,633
61
74,95
-13,952
113
-,360
67
74,93
-7,928
114
-,135
80
82,98
-2,981
115
-,350
84
91,70
-7,704
116
,616
78
64,44
13,562
117
,504
80
68,89
11,111
118
1,482
89
56,35
32,655
119
,970
79
57,62
21,380
120
1,093
86
61,92
24,083
121
,681
56
40,99
15,013
122
-,115
74
76,53
-2,534
123
-,128
88
90,82
-2,816
124
,746
79
62,57
16,429
125
-,008
78
78,17
-,173
126
1,000
82
59,98
22,025
127
,986
88
66,28
21,724
128
-,312
72
78,88
-6,881
129
-,646
65
79,23
-14,231
130
-,354
59
66,81
-7,809
131
-,564
27
39,44
-12,435
132
-1,051
26
49,16
-23,161
133
-1,278
30
58,17
-28,165
134
-,520
43
54,46
-11,459
135
-1,158
29
54,50
-25,505
136
1,074
84
60,34
23,657
Case Number
Status
Std. Residual
Audit Delay
Predicted Value
Residual
137
,557
88
75,74
12,261
138
-,633
75
88,94
-13,938
139
-,203
84
88,47
-4,470
140
-,268
83
88,90
-5,897
141
-,557
56
68,28
-12,276
142
-3,748
45
127,57
-82,573
143
,190
65
60,81
4,190
144
-,650
59
73,32
-14,324
145
-,655
59
73,42
-14,423

c. Missing Case
Residuals Statisticsa,b
Minimum
Predicted Value
Maximum
Mean
Std. Deviation
22,28
127,57
65,05
15,911
144
-2,688
3,930
,000
1,000
144
2,767
12,277
4,268
1,423
144
17,55
138,02
64,97
16,824
144
-82,573
50,899
2,412
21,506
144
Std. Residual
-3,748
2,310
,109
,976
144
Stud. Residual
-3,978
2,374
,111
1,002
144
-93,018
54,180
2,487
22,697
144
-4,213
2,415
,110
1,014
144
Mahal. Distance
2,272
44,717
6,000
5,188
144
Cook's Distance
,000
,334
,009
,031
144
,016
,311
,042
,036
144
Std. Predicted Value

Standard Error of Predicted
Value
Adjusted Predicted Value
Residual
Deleted Residual
Stud. Deleted Residual
Centered Leverage Value

Charts
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SAVE OUTFILE='C:\Users\user\Documents\data skripsi.

N of Rows in Working Data

User-defined missing values

User-defined missing values

[DataSet1] C:\Users\user\Desktop\skripsi\data spss\data skripsi.sav

Case Number of Non-Missing

Regression (Diff) = Ukuran Perusahaan

N of Rows in Working Data

User-defined missing values are treated as

values for any variable used.

Additional Memory Required

[DataSet1] C:\Users\user\Desktop\skripsi\data spss\data skripsi.sav

a. Coefficients have been calculated through the origin.

a. Dependent Variable: Audit Delay

a. Coefficients have been calculated through the origin.

Std. Error of the

a. Dependent Variable: Audit Delay

a. Dependent Variable: Audit Delay

a. Dependent Variable: Audit Delay

a. Dependent Variable: Audit Delay

Std. Predicted Value

Centered Leverage Value

b. Linear Regression through the Origin

SAVE OUTFILE='C:\Users\user\Desktop\skripsi\data spss\data skripsi+diff uk

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