Deskriptif

FIRM_SIZE__X
AWACC__Y_ 1_ DER__X2_ CFO__X3_
7326779084702 29.0682788863 1.27840277777 1108617.48611
 Mean 5.12 7385 7778 111
450343454389. 28.6089369749
 Median 1162 7996 0.845 221789
1516576479136 35.6899811336
 Maximum 473 9796 15.18 15381568
-
37100514904.7 25.6194830603 0.07000000000
 Minimum 7359 4361 000001 -1953505
2840408257666 2.06496172780 2.03475936729 2444455.05452
 Std. Dev. 24.6 5094 3694 9492
4.33640075245 0.85433355738 5.12263627886 3.33023256138
 Skewness 8603 39296 4883 6086
20.4559206776 3.68344422527 32.0256287929 16.0333168330
 Kurtosis 7482 0169 0445 6187

2279.55991589 20.3198359088 5684.71641963 1285.37485993

 Jarque-Bera 3816 6557 3922 5831
3.86904424156 7.66294266893
 Probability 0 7918e-05 0 6705e-280

1.05505618819 4185.83215963 184.090000000

 Sum 7162e+16 7835 0001 159640918
1.15371242704 609.761572033 592.055132638 8544765534469
 Sum Sq. Dev. 126e+31 8711 8892 13.8

 Observations 144 144 144 144

Uji multikolonieritas

FIRM_SIZE__X
1_ DER__X2_ LN_CFO__X3_
-
FIRM_SIZE__X 0.12233992039 0.66510998717
1_ 1 75317 35626
- -
0.12233992039 0.27307052187
DER__X2_ 75317 1 49565
-
0.66510998717 0.27307052187
LN_CFO__X3_ 35626 49565 1

Normalitas Jarque-Bera
16
Series: Residuals
14 Sample 1 144 IF ABSRES<3
Observations 119
12

10 Mean 2.78e-15
Median 0.072496
8 Maximum 2.657953
Minimum -3.477710
6 Std. Dev. 1.231008
Skewness -0.497137
4
Kurtosis 3.128439
2
Jarque-Bera 4.983506
0 Probability 0.082765
-3 -2 -1 0 1 2

Heteroskedastisitas (Glejser)

Heteroskedasticity Test: Glejser

F-statistic 3.383554    Prob. F(3,115) 0.0206

Obs*R-squared 9.651798    Prob. Chi-Square(3) 0.0218
Scaled explained SS 9.703796    Prob. Chi-Square(3) 0.0213

Test Equation:
Dependent Variable: ARESID
Method: Least Squares
Date: 11/18/19 Time: 09:06
Sample: 1 144 IF ABSRES<3
Included observations: 119

Variable Coefficient Std. Error t-Statistic Prob.  

C -3.287175 1.663890 -1.975596 0.0506

FIRM_SIZE__X1_ 0.156858 0.082127 1.909954 0.0586
DER__X2_ 0.007671 0.033378 0.229824 0.8186
LN_CFO__X3_ -0.020574 0.071342 -0.288388 0.7736

R-squared 0.081108    Mean dependent var 0.966736

Adjusted R-squared 0.057136    S.D. dependent var 0.756890
S.E. of regression 0.734949    Akaike info criterion 2.255005
Sum squared resid 62.11730    Schwarz criterion 2.348421
Log likelihood -130.1728    Hannan-Quinn criter. 2.292938
F-statistic 3.383554    Durbin-Watson stat 0.869965
Prob(F-statistic) 0.020633
Hasil Regresi

Dependent Variable: LN_AWACC__Y_

Method: Least Squares
Date: 11/18/19 Time: 09:05
Sample: 1 144 IF ABSRES<3
Included observations: 119

Variable Coefficient Std. Error t-Statistic Prob.  

FIRM_SIZE__X1_ 1.524189 0.139341 10.93855 0.0000

DER__X2_ -0.174277 0.056631 -3.077404 0.0026
LN_CFO__X3_ 0.026503 0.121043 0.218954 0.8271
C -17.04022 2.823062 -6.036076 0.0000

R-squared 0.810657    Mean dependent var 26.76382

Adjusted R-squared 0.805718    S.D. dependent var 2.829025
S.E. of regression 1.246962    Akaike info criterion 3.312332
Sum squared resid 178.8150    Schwarz criterion 3.405748
Log likelihood -193.0838    Hannan-Quinn criter. 3.350266
F-statistic 164.1215    Durbin-Watson stat 0.742830
Prob(F-statistic) 0.000000

Kesimpulan:

Koefisien Determinasi (R2)

From the results of the analysis of the coefficient of determination above it can be seen that the
Adjusted R Square (R2) value is 0.810657. This shows that the independent and dependent variables
can explain 81.0657% and the remaining 18.9343 is explained by other variables.

Company size on audit quality

It is known that the size of the company size toward audit quality is 0.0000 or less than 0.05,
indicating that the size influences audit quality and t test 10.93855 leads positively. This indicates
that companies with greater total assets will have higher audit quality. well.