LAMPIRAN 1 Perusahaan Consumer Goods yang Terdaftar di BEI (2010-2012) No. Sub Sektor Kode Nama Perusahaan Perusahaan 1 ADES Akasha Wira Internasional Tbk 2 AISA Tiga Pilar Sejahtera Food Tbk 3 ALTO Tri Banyan Tirta Tbk 4 CEKA Cahaya Kalbar Tbk 5 DAVO Davomas Abadi Tbk 6 DLTA Delta Djakarta Tbk 7 FAST Fast Food Indonesia Tbk 8 Makanan ICBP Indofood CBP Sukses Makmur Tbk 9 dan INDF Indofood Sukses Makmur Tbk 10 Minuman MLBI Multi Bintang Indonesia Tbk 11 MYOR Mayora Indah Tbk 12 PSDN Prasidha Aneka Niaga Tbk 13 PTSP Pioneerindo Gourmet Tbk 14 ROTI Nippon Indosari Corporindo Tbk 15 SKBM Sekar Bumi Tbk 16 SKLT Sekar Laut Tbk 17 STTP Siantar Top Tbk 18 ULTJ Ultrajaya Milk and Trading Company Tbk 19 GGRM Gudang Garam Tbk 20 Rokok HMSP Handjaya Mandala Sampoerna Tbk 21 RMBA Bentoel International Investama Tbk 22 WIIM Wismilak Inti Makmur Tbk 23 DVLA Darya Varia Laboratoria Tbk 24 INAF Indofarma (Persero) Tbk 25 KAEF Kimia Farma (Persero) Tbk 26 KLBF Kalbe Farma Tbk 27 Farmasi MERK Merck Tbk 28 PYFA Pyridam Farma Tbk 29 SCPI Schering Plough Indonesia Tbk 30 SQBB Taisho Pharmaceutical Indonesia Tbk 31 TSPC Tempo Scan Pasific Tbk 32 Kosmetik & MBTO Martina Berto Tbk 33 Keperluan MRAT Mustika Ratu Tbk 34 Rumah TCID Mandom Indonesia Tbk 35 Tangga UNVR Unilever Indonesia Tbk 36 Peralatan KDSI Kedawung Setia Industrial Tbk
37 Rumah KICI Kedaung Indah Can Tbk 38 Tangga LMPI Langgeng Makmur Industry Tbk LAMPIRAN 2 Daftar Perusahaan Consumer Goods yang Menjadi Sampel No. Nama Perusahaan Kode Perusahaan 1 Akasha Wira Internasional Tbk ADES 2 Delta Djakarta Tbk DLTA 3 Fast Food Indonesia Tbk FAST 4 Prasidha Aneka Niaga Tbk PSDN 5 Pioneerindo Gourmet Tbk PTSP 6 Nippon Indosari Corporindo Tbk ROTI 7 Ultrajaya Milk and Trading Company Tbk ULTJ 8 Gudang Garam Tbk GGRM 9 Handjaya Mandala Sampoerna Tbk HMSP 10 Darya Varia Laboratoria Tbk DVLA 11 Kalbe Farma Tbk KLBF 12 Merck Tbk MERK 13 Pyridam Farma Tbk PYFA 14 Unilever Indonesia Tbk UNVR 15 Kedawung Setia Industrial Tbk KDSI LAMPIRAN 3 Statistik Deskriptif Variabel - Variabel Penelitian Descriptive Statistics N Minimum Maximum Mean Std. Deviation SIZE_X1 45 145.00 6466765.00 574482.2000 1.44410E6 ROA_X2 45.03.56.2247.14873 DER_X3 45.15 2.25.7440.53297 AD_Y 45 37.00 90.00 70.2222 13.13892 Valid N (listwise) 45
LAMPIRAN 4 One-Sample Kolmogorov-Smirnov One-Sample Kolmogorov-Smirnov Test Standardize d Residual N 45 Normal Parameters a,,b Mean.0000000 Most Extreme Differences Std. Deviation.96530730 Absolute.064 Positive.056 Negative -.064 Kolmogorov-Smirnov Z.426 Asymp. Sig. (2-tailed).993 a. Test distribution is Normal. c. Calculated from data.
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LAMPIRAN 6 LAMPIRAN 7 Uji Multikolinearitas Coefficients a Collinearity Statistics Model Tolerance VIF 1 SIZE_X1.604 1.657 ROA_X2.701 1.427 DER_X3.837 1.195 a. Dependent Variable: AD_Y
Coefficient Correlations a Model DER_X3 ROA_X2 SIZE_X1 1 Correlations DER_X3 1.000.142 -.395 ROA_X2.142 1.000 -.541 SIZE_X1 -.395 -.541 1.000 Covariances DER_X3 15.549 8.651-2.669E-6 ROA_X2 8.651 238.399-1.433E-5 SIZE_X1-2.669E-6-1.433E-5 2.936E-12 a. Dependent Variable: AD_Y LAMPIRAN 8 Uji Autokorelasi Model Summary b Adjusted R Std. Error of the Model R R Square Square Estimate Durbin-Watson 1.350 a.122.058 12.75102 1.789
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LAMPIRAN 10 Hasil Analisis Regresi Coefficients a Unstandardized Coefficients Standardized Coefficients Model B Std. Error Beta t Sig. 1 (Constant) 63.100 4.705 13.412.000 SIZE_X1 1.185E-6.000.130.692.493 ROA_X2 11.443 15.440.130.741.463 DER_X3 5.202 3.943.211 1.319.194 a. Dependent Variable: AD_Y LAMPIRAN 11 Pengujian Hipotesis: Koefisien Determinasi Model Summary b Adjusted R Std. Error of the Model R R Square Square Estimate Durbin-Watson 1.350 a.122.058 12.75102 1.789 a. Predictors: (Constant), DER_X3, ROA_X2, SIZE_X1 b. Dependent Variable: AD_Y
LAMPIRAN 12 Pengujian Hipotesis: Uji t Model Coefficients a Unstandardized Coefficients Standardized Coefficients B Std. Error Beta 1 (Constant) 63.100 4.705 13.412.000 SIZE_X1 1.185E-6.000.130.692.493 ROA_X2 11.443 15.440.130.741.463 DER_X3 5.202 3.943.211 1.319.194 a. Dependent Variable: AD_Y t Sig. LAMPIRAN 13 Pengujian Hipotesis: Uji F ANOVA b Model Sum of Squares df Mean Square F Sig. 1 Regression 929.645 3 309.882 1.906.144 a Residual 6666.132 41 162.589 Total 7595.778 44
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No Code Year Audit Delay (days) Before Income Tax (In Million Rupiah) Data Variabel Penelitian Total Asset (In Million Rupiah) Liability (In Million Rupiah) Equity (In Million Rupiah) Return On Asset Debt to Equity Ratio 1 ADES 2010 70 33534 324493 224615 99878 0.10 2.25 2 DLTA 2010 82 192 708 115 577 0.27 0.20 3 FAST 2010 56 261589 1236043 434379 801663 0.21 0.54 4 PSDN 2010 68 39241 414611 221094 138347 0.09 1.60 5 PTSP 2010 83 22975 109008 67771 36419 0.21 1.86 6 ROTI 2010 56 134665 568265 112812 568265 0.24 0.20 7 ULTJ 2010 83 202923 2006595 705471 1297952 0.10 0.54 8 GGRM 2010 87 5631 30741 9421 21197 0.18 0.44 9 HMSP 2010 75 8748 20525 10308 10309 0.43 1.00 10 DVLA 2010 59 153869 854109 213507 640602 0.18 0.33 11 KLBF 2010 67 1770434 7032496 1260361 5373784 0.25 0.23 12 MERK 2010 54 157 434 71 363 0.36 0.20 13 PYFA 2010 73 5637 100586 23361 77252 0.06 0.30 14 UNVR 2010 82 4538643 8701262 4652409 4045419 0.52 1.15 15 KDSI 2010 70 19418 557724 302184 255540 0.03 1.18 16 ADES 2011 79 29627 316048 190302 125746 0.09 1.51 17 DLTA 2011 87 204 696 123 572 0.29 0.22
18 FAST 2011 86 298702 1547982 717263 830718 0.19 0.86 19 PSDN 2011 72 37116 421336 215077 206289 0.09 1.04 20 PTSP 2011 82 36036 133432 63220 70211 0.27 0.90 21 ROTI 2011 72 154948 759136 212695 546441 0.20 0.39 22 ULTJ 2011 86 156817 2179181 776734 1402446 0.07 0.55 23 GGRM 2011 73 6614 39088 14537 24550 0.17 0.59 24 HMSP 2011 76 10911 19376 9174 10201 0.56 0.90 25 DVLA 2011 46 166324 928290 200373 727917 0.18 0.28 26 KLBF 2011 69 1987259 8274554 1758619 6515935 0.24 0.27 27 MERK 2011 54 283 584 90 584 0.48 0.15 28 PYFA 2011 59 7085 118033 35636 82397 0.06 0.43 29 UNVR 2011 90 5574799 10482312 6801375 3680937 0.53 1.85 30 KDSI 2011 45 30948 587566 308397 276169 0.05 1.12 31 ADES 2012 67 76631 389094 179972 209122 0.20 0.86 32 DLTA 2012 86 287 745 147 598 0.39 0.25 33 FAST 2012 74 269216 1781905 791183 990722 0.15 0.80 34 PSDN 2012 73 50794 682611 273033 409577 0.07 0.67 35 PTSP 2012 67 47758 203876 85038 118838 0.23 0.72 36 ROTI 2012 37 199792 1204944 538337 666607 0.17 0.81 37 ULTJ 2012 84 457970 2420793 744273 1676519 0.19 0.44 38 GGRM 2012 81 5530 41509 14903 26605 0.13 0.56 39 HMSP 2012 73 13383 26247 12939 13308 0.51 0.97 40 DVLA 2012 58 204477 1074691 233144 841546 0.19 0.28 41 KLBF 2012 67 2308017 9417957 2046313 7371643 0.25 0.28
42 MERK 2012 46 145 569 156 416 0.25 0.38 43 PYFA 2012 59 7971 135849 48144 87705 0.06 0.55 44 UNVR 2012 84 6466765 11984979 8016614 3968365 0.54 2.02 45 KDSI 2012 63 47634 570564 254557 316006 0.08 0.81