Uji Chow

Redundant Fixed Effects Tests

Equation: Untitled
Test cross-section fixed effects

Effects Test Statistic   d.f.  Prob. 

Cross-section F 4.179394 (205,613) 0.0000

Cross-section Chi-square 720.588197 205 0.0000

Nilai prov < 0,05 sehingga model terbaik adalah FEM. Maka perlu lanjut Uji Hausman
Uji Hausman
Correlated Random Effects - Hausman Test
Equation: Untitled Nilai p < 0,05 maka model
Test cross-section random effects terbaik adalah FEM.

Chi-Sq. Tidak perlu lanjut Uji LM.

Test Summary Statistic Chi-Sq. d.f. Prob. 
Uji LM
Cross-section random 15.948925 5 0.0070
Lagrange Multiplier Tests for Random Effects
Null hypotheses: No effects
Alternative hypotheses: Two-sided (Breusch-Pagan) and one-
sided
        (All others) alternatives

Test Hypothesis
Cross-section Time Both

Breusch-Pagan  226.0698  0.635421  226.7053

(0.0000) (0.4254) (0.0000)

Honda  15.03562 -0.797133  10.06813

(0.0000) (0.7873) (0.0000)

King-Wu  15.03562 -0.797133  1.014356

(0.0000) (0.7873) (0.1552)

Standardized Honda  15.30054 -0.512744  1.266458

(0.0000) (0.6959) (0.1027)

Standardized King-
Wu  15.30054 -0.512744 -1.650759
(0.0000) (0.6959) (0.9506)

Gourieroux, et al. -- --  226.0698

(0.0000)

Jika sig < 0,05 maka model terbaik adalah FEM

Dependent Variable: AUDITDELAY
Method: Panel Least Squares
Date: 12/08/22 Time: 20:36
Sample: 2010 2013
Periods included: 4
Cross-sections included: 206
Total panel (balanced) observations: 824

Variable Coefficient Std. Error t-Statistic Prob.  

C 26.94778 28.49143 0.945820 0.3446

AUDCOM 0.082952 0.408834 0.202898 0.8393
AUDINDP 29.03055 9.854900 2.945799 0.0033
AUDEXP 0.728617 6.309552 0.115478 0.9081
FIRMSZ 1.798175 2.151108 0.835929 0.4035
LEV 1.842532 1.019715 1.806908 0.0713

Effects Specification

Cross-section fixed (dummy variables)

Root MSE 9.405859    R-squared 0.592534

Mean dependent var 76.97330    Adjusted R-squared 0.452946
S.D. dependent var 14.74405    S.E. of regression 10.90515
Akaike info criterion 7.832679    Sum squared resid 72899.43
Schwarz criterion 9.039827    Log likelihood -3016.064
Hannan-Quinn criter. 8.295762    F-statistic 4.244865
Durbin-Watson stat 2.318569    Prob(F-statistic) 0.000000

Uji F
Nilai prob < 0,05 maka dapat disimpulkan variabel dependent dapat berpengaruh signifikan terhadap
variabel independent.
Uji koefisien dterminasi
Variabel independent berpengaruh terhadap dependen sebesar 45% sedangkan
Uji T
H1 komite audit independent berpengaruh sig – terhadap audit delay
H1 tidak terbukti dimana menunjukkan sig +.

Statistik deskriptif
Date: 12/08/22
Time: 21:05
Sample: 2010 2013

AUDITDEL AUDCOM AUDEXP FIRMSZ LEV

 AY

 Mean  76.97330  3.064320  0.759223  12.04184  0.580452

 Median  80.00000  3.000000  0.660000  12.05172  0.494447
 Maximum  171.0000  33.00000  1.000000  14.94833  11.84424
 Minimum  12.00000  0.000000  0.000000  9.522776 -0.432349
 Std. Dev.  14.74405  1.137877  0.237520  0.778394  0.705167
 Skewness -0.277245  22.12057 -0.707975  0.020922  8.991976
 Kurtosis  8.112188  583.1447  3.189483  3.346453  116.2654

 Jarque-Bera  907.8395  11622697  70.06819  4.181127  451568.3

 Probability  0.000000  0.000000  0.000000  0.123617  0.000000

 Sum  63426.00  2525.000  625.6000  9922.478  478.2923

 Sum Sq. Dev.  178909.4  1065.591  46.43010  498.6530  409.2459

 Observations  824  824  824  824  824

Regresi logistic:
1. Uji multikolinearitas
2. Uji hosmer lemeshow
3. Uji wald