Analisis Perbedaan Ketepatan Waktu Internet Financial...

35

LAMPIRAN-LAMPIRAN

36

LAMPIRAN 1

Daftar Identitas Perusahaan Manufaktur yang Dijadikan Sampel

NO KODE NAMA PERUSAHAAN

1 ADES PT Akasha Wira International Tbk

2 AISA PT Tiga Pilar Sejahtera Food Tbk

3 AKKU PT Alam Karya Unggul Tbk

4 AKPI PT Argha Karya Prima Industry Tbk

5 AKRA PT AKR Corporindo Tbk

6 ALMI PT Alumindo Light Metal Industry Tbk

7 AMFG PT Asahimas Flat Glass Tbk

8 APLI PT Asiaplast Industry Tbk

9 ARNA PT Arwana Citramulia Tbk

10 ASGR PT Astra Graphia Tbk

11 ASII PT Astra International Tbk

12 AUTO PT Astra Otoparts Tbk

13 BATA PT Sepatu Bata Tbk

14 BIMA PT Primarindo Asia Infrastructure Tbk

15 BRAM PT Indo Kordsa Tbk

16 BRNA PT Berlina Tbk

17 BRPT PT Barito Pacific Tbk

18 BTON PT Betonjaya Manunggal Tbk

19 BUDI PT Budi Acid Jaya Tbk

20 CEKA PT Cahaya Kalbar Tbk

21 CLPI PT Colorpak Indonesia Tbk

22 CNTX PT Century Textile Industry Tbk

23 CTBN PT Citra Tubindo Tbk

24 DLTA PT Delta Djakarta Tbk

25 DPNS PT Duta Pertiwi Nusantara Tbk

26 DVLA PT Darya-Varia Laboratoria Tbk

27 EKAD PT Ekadharma International Tbk

28 ERTX PT Eratex Djaja Tbk

29 ESTI PT Ever Shine Textile Industri Tbk

30 ETWA PT Eterindo Wahanatama Tbk

31 FAST PT Fast Food Indonesia Tbk

32 FASW PT Fajar Surya Wisesa Tbk

33 FPNI PT Titan Kimia Nusantara Tbk

34 GDST PT Gunawan Dianjaya Steel Tbk

35 GDYR PT Goodyear Indonesia Tbk

36 GJTL PT Gajah Tunggal Tbk

37 HEXA PT Hexindo Adiperkasa Tbk

38 HMSP PT HM Sampoerna Tbk

39 ICBP PT Indofood CBP Sukses Makmur Tbk

40 IKBI PT Sumi Indo Kabel Tbk

41 IMAS PT Indomobil Sukses International Tbk

42 INAF PT Indofarma (Persero) Tbk.

37

LAMPIRAN 1


43 INAI PT Indal Alumunium Industry Tbk

44 INCI PT Intanwijaya Internasional Tbk

45 INDF PT Indofood Sukses Makmur Tbk

46 INDR PT Indorama Synthetics Tbk

47 INDS PT Indosprings Tbk

48 INTA PT Intraco Penta Tbk

49 INTD PT Inter-Delta Tbk

50 INTP PT Indocement Tunggal Prakarsa Tbk

51 IPOL PT Indopoly Swakarsa Industry Tbk

52 JKSW PT Jakarta Kyoei Steel Works Ltd Tbk

53 JPRS PT Jaya Pari Steel Tbk

54 KAEF PT Kimia Farma (Persero) Tbk.

55 KARW PT Karwell Indonesia Tbk

56 KBLI PT KMI Wire and Cable Tbk

57 KBLM PT Kabelindo Murni Tbk

58 KICI PT Kedaung Indah Can Tbk

59 KKGI PT Resource Alam Indonesia Tbk

60 KLBF PT Kalbe Farma Tbk

61 KONI PT Perdana Bangun Pusaka Tbk

62 KRAS PT Krakatau Steel (Persero) Tbk

63 LION PT Lion Metal Works Tbk

64 LMPI PT Langgeng Makmur Industri Tbk

65 LMSH PT Lionmesh Prima Tbk

66 LTLS PT Lautan Luas Tbk

67 MASA PT Multistrada Arah Sarana Tbk

68 MBTO PT Martina Berto Tbk

69 MDRN PT Modern Internasional Tbk

70 MERK PT Merck Tbk

71 MLBI PT Multi Bintang Indonesia Tbk

72 MLIA PT Mulia Industrindo Tbk

73 MRAT PT Mustika Ratu Tbk

74 MTDL PT Metrodata Elektronics Tbk

75 MYOR PT Mayora Indah Tbk

76 NIKL PT Pelat Timah Nusantara Tbk

77 NIPS PT Nipress Tbk

78 PBRX PT Pan Brothers Tex Tbk

79 PICO PT Pelangi Indah Canindo Tbk

80 POLY PT Asia Pacific Fibers Tbk.

81 PRAS PT Prima Alloy Steel Universal Tbk

82 PSDN PT Prasidha Aneka Niaga Tbk

83 PTSP PT Pioneerindo Gourmet International Tbk

84 PYFA PT Pyridam Farma Tbk

85 RDTX PT Roda Vivatex Tbk

38

LAMPIRAN 1


86 RICY PT Ricky Putra Globalindo Tbk

87 RMBA PT Bentoel International Investama Tbk

88 ROTI PT Nippon Indosari Corpindo Tbk

89 SCPI PT Schering Plough Indonesia Tbk

90 SIMM PT Surya Intrindo Makmur Tbk

91 SKLT PT Sekar Laut Tbk

92 SMAR PT SMART Tbk

93 SMCB PT Holcim Indonesia Tbk

94 SMGR PT Semen Gresik (Persero) Tbk

95 SMSM PT Selamat Sempurna Tbk

96 SOBI PT Sorini Agro Asia Corporindo Tbk

97 SPMA PT Suparma Tbk

98 SRSN PT Indo Acidatama Tbk

99 STTP PT Siantar Top Tbk

100 SULI PT Sumalindo Lestari Jaya Tbk

101 TBLA PT Tunas Baru Lampung Tbk

102 TCID PT Mandom Indonesia Tbk

103 TFCO PT Tifico Fiber Indonesia Tbk

104 TIRA PT Tira Austenite Tbk

105 TOTO PT Surya Toto Indonesia Tbk

106 TPIA PT Chandra Asri Petrochemical Tbk

107 TRST PT Trias Sentosa Tbk

108 TSPC PT Tempo Scan Pacific Tbk

109 TURI PT Tunas Ridean Tbk

110 ULTJ PT Ultra Jaya Milk Industry Tbk

111 UNIC PT Unggul Indah Cahaya Tbk

112 UNTR PT United Tractors Tbk

113 UNTX PT Unitex Tbk

114 UNVR PT Unilever Indonesia Tbk

115 VOKS PT Voksel Electric Tbk

Sumber : Bursa Efek Indonesia dan Indonesian Capital Market Directory 2011

39

LAMPIRAN 2

Daftar Perusahaan Manufaktur yang Tepat Waktu

NO NAMA PERUSAHAAN TANGGAL PUBLIKASI

1 PT Alam Karya Unggul Tbk 30 Maret 2012

2 PT AKR Corporindo Tbk 26 Maret 2012

3 PT Arwana Citramulia Tbk 28 Maret 2012

4 PT Astra Graphia Tbk 24 Februari 2012

5 PT Astra International Tbk 28 Februari 2012

6 PT Ekadharma International Tbk 30 Maret 2012

7 PT Ever Shine Textile Industri Tbk 30 Maret 2012

8 PT Fast Food Indonesia Tbk 30 Maret 2012

9 PT Fajar Surya Wisesa Tbk 30 Maret 2012

10 PT Gunawan Dianjaya Steel Tbk 29 Maret 2012

11 PT Goodyear Indonesia Tbk 30 Maret 2012

12 PT Gajah Tunggal Tbk 30 Maret 2012

13 PT Indofood CBP Sukses Makmur Tbk 21 Maret 2012

14 PT Indal Alumunium Industry Tbk 30 Maret 2012

15 PT Indofood Sukses Makmur Tbk 21 Maret 2012

16 PT Indorama Synthetics Tbk 30 Maret 2012

17 PT Indosprings Tbk 30 Maret 2012

18 PT Indocement Tunggal Prakarsa Tbk 26 Maret 2012

19 PT Jaya Pari Steel Tbk 30 Maret 2012

20 PT Kimia Farma (Persero) Tbk. 30 Maret 2012

21 PT Kedaung Indah Can Tbk 26 Maret 2012

22 PT Kalbe Farma Tbk 30 Maret 2012

23 PT Krakatau Steel (Persero) Tbk 21 Maret 2012

24 PT Lion Metal Works Tbk 29 Maret 2012

25 PT Langgeng Makmur Industri Tbk 30 Maret 2012

26 PT Lionmesh Prima Tbk 29 Maret 2012

27 PT Multistrada Arah Sarana Tbk 30 Maret 2012

28 PT Martina Berto Tbk 30 Maret 2012

29 PT Merck Tbk 21 Maret 2012

30 PT Multi Bintang Indonesia Tbk 30 Maret 2012

31 PT Mulia Industrindo Tbk 30 Maret 2012

32 PT Metrodata Elektronics Tbk 29 Maret 2012

33 PT Mayora Indah Tbk 5 Maret 2012

34 PT Pan Brothers Tex Tbk 30 Maret 2012

35 PT Asia Pacific Fibers Tbk. 29 Maret 2012

36 PT Roda Vivatex Tbk 30 Maret 2012

37 PT Bentoel International Investama Tbk 28 Maret 2012

38 PT Sekar Laut Tbk 29 Maret 2012

39 PT SMART Tbk 22 Maret 2012

40 PT Holcim Indonesia Tbk 15 Maret 2012

41 PT Semen Gresik (Persero) Tbk 30 Maret 2012

42 PT Suparma Tbk 30 Maret 2012

40

LAMPIRAN 2

Daftar Perusahaan Manufaktur yang Tepat Waktu

43 PT Tunas Baru Lampung Tbk 30 Maret 2012

44 PT Tira Austenite Tbk 29 Maret 2012

45 PT Tunas Ridean Tbk 30 Maret 2012

46 PT Unggul Indah Cahaya Tbk 30 Maret 2012

47 PT United Tractors Tbk 24 Februari 2012

48 PT Unitex Tbk 30 Maret 2012

49 PT Unilever Indonesia Tbk 30 Maret 2012

Sumber : Bursa Efek Indonesia

41

LAMPIRAN 3

Daftar Perusahaan Manufaktur yang Tidak Tepat Waktu

NO NAMA PERUSAHAAN TANGGAL PUBLIKASI

1 PT Akasha Wira International Tbk 31 Mei 2012

2 PT Tiga Pilar Sejahtera Food Tbk 18 April 2012

3 PT Argha Karya Prima Industry Tbk 2 April 2012

4 PT Alumindo Light Metal Industry Tbk 31 Mei 2012

5 PT Asahimas Flat Glass Tbk 31 Mei 2012

6 PT Asiaplast Industry Tbk 2 April 2012

7 Astra Otoparts Tbk 29 Agustus 2012

8 Sepatu Bata Tbk 31 Mei 2012

9 Primarindo Asia Infrastructure Tbk 31 Mei 2012

10 Indo Kordsa Tbk 31 Mei 2012

11 Berlina Tbk 31 Mei 2012

12 Barito Pacific Tbk 2 April 2012

13 Betonjaya Manunggal Tbk 31 Mei 2012

14 Budi Acid Jaya Tbk 31 Mei 2012

15 Cahaya Kalbar Tbk 31 Mei 2012

16 Colorpak Indonesia Tbk 31 Mei 2012

17 PT Century Textile Industry Tbk 13 April 2012

18 Citra Tubindo Tbk 31 Mei 2012

19 Delta Djakarta Tbk 31 Mei 2012

20 Duta Pertiwi Nusantara Tbk 22 Mei 2012

21 Darya-Varia Laboratoria Tbk 31 Mei 2012

22 Eratex Djaja Tbk 31 Mei 2012

23 Eterindo Wahanatama Tbk 2 April 2012

24 Titan Kimia Nusantara Tbk 18 April 2012

25 Hexindo Adiperkasa Tbk 2 Agustus 2012

26 HM Sampoerna Tbk 18 April 2012

27 Sumi Indo Kabel Tbk 17 Juli 2012

28 Indomobil Sukses International Tbk 31 Mei 2012

29 PT Indofarma (Persero) Tbk. 22 Mei 2012

30 Intanwijaya Internasional Tbk 2 April 2012

31 Intraco Penta Tbk 4 April 2012

32 Inter-Delta Tbk 2 April 2012

33 Indopoly Swakarsa Industry Tbk 24 Juli 2012

34 Jakarta Kyoei Steel Works Ltd Tbk 31 Mei 2012

35 Karwell Indonesia Tbk 9 April 2012

36 PT KMI Wire and Cable Tbk 2 April 2012

37 PT Kabelindo Murni Tbk 2 April 2012

38 Resource Alam Indonesia Tbk 18 April 2012

39 Perdana Bangun Pusaka Tbk 4 April 2012

40 Lautan Luas Tbk 8 Juni 2012

41 Modern Internasional Tbk 16 April 2012

42 Mustika Ratu Tbk 29 Juni 2012

42

LAMPIRAN 3

Daftar Perusahaan Manufaktur yang Tidak Tepat Waktu

43 Pelat Timah Nusantara Tbk 18 April 2012

44 Nipress Tbk 29 Agustus 2012

45 Pelangi Indah Canindo Tbk 22 Mei 2012

46 Prima Alloy Steel Universal Tbk 2 Mei 2012

47 Prasidha Aneka Niaga Tbk 4 Agustus 2012

48 Pioneerindo Gourmet International Tbk 2 April 2012

49 Pyridam Farma Tbk 4 April 2012

50 Ricky Putra Globalindo Tbk 22 Mei 2012

51 Nippon Indosari Corpindo Tbk 18 April 2012

52 Schering Plough Indonesia Tbk 22 Mei 2012

53 Surya Intrindo Makmur Tbk 29 Agustus 2012

54 Selamat Sempurna Tbk 22 Mei 2012

55 Sorini Agro Asia Corporindo Tbk 4 September 2012

56 Indo Acidatama Tbk 18 April 2012

57 Siantar Top Tbk 18 April 2012

58 Sumalindo Lestari Jaya Tbk 23 April 2012

59 Mandom Indonesia Tbk 18 April 2012

60 Tifico Fiber Indonesia Tbk 4 April 2012

61 Surya Toto Indonesia Tbk 4 April 2012

62 Chandra Asri Petrochemical Tbk 12 Juni 2012

63 Trias Sentosa Tbk 18 April 2012

64 Tempo Scan Pacific Tbk 4 April 2012

65 Ultra Jaya Milk Industry Tbk 4 April 2012

66 Voksel Electric Tbk 9 April 2012

43

LAMPIRAN 4

DATA KARAKTERISTIK PERUSAHAAN DAN MEKANISME CORPORATE GOVERNANCE

NO KODE TGL

PUBLIK

UKURA

N UMUR PROFIT

LEVERA

GE LIKUID

MANAJE

R

INSTITU

SI

KOMISA

RIS

1 ADES 0 26,4792 17 0,2057 0,6000 1,7088 0,0000 0,9445 3

2 AISA 0 28,9093 15 0,0692 0,4895 1,8935 0,0000 0,5940 5

3 AKKU 1 23,1886 7 -1,4985 0,4960 0,3389 0,0000 0,9507 3

4 AKPI 0 28,0522 19 0,0714 0,5142 1,3967 0,0000 0,7637 6

5 AKRA 1 29,7483 17 0,2060 0,5700 1,4000 0,0087 0,5967 3

6 ALMI 0 28,2141 14 0,0627 0,7120 1,2130 0,0161 0,8384 5

7 AMFG 0 28,6208 16 0,1570 0,2030 4,4229 0,0000 0,8467 6

8 APLI 0 26,5325 11 0,0990 0,3359 1,4030 0,0000 0,7999 3

9 ARNA 1 27,4465 10 0,2000 0,4200 1,0200 0,0000 0,6927 3

10 ASGR 1 27,7497 22 0,2510 0,5060 1,5920 0,0000 0,7687 3

11 ASII 1 32,6649 21 0,2900 0,5000 1,4000 0,0004 0,5001 11

12 AUTO 0 29,5718 13 0,2280 0,3218 1,3500 0,0008 0,9564 10

13 BATA 0 26,9706 29 0,1597 0,3100 2,1300 0,0000 0,8770 5

14 BIMA 0 25,2399 17 -0,0128 3,0807 0,5249 0,0000 0,8896 4

15 BRAM 0 28,1379 21 0,0629 0,2761 2,7888 0,2809 0,6021 7

16 BRNA 0 27,1909 22 0,1600 0,6000 1,0100 0,1053 0,6073 4

17 BRPT 0 30,5672 18 -0,0300 0,4900 1,9900 0,0049 0,7219 5

18 BTON 0 25,5000 10 0,2074 0,2240 3,1376 0,0958 0,8153 2

19 BUDI 0 28,3840 16 0,0730 0,5580 1,2500 0,0000 0,5104 3

20 CEKA 0 27,4367 15 0,2378 0,5080 1,6869 0,0000 0,9201 3

21 CLPI 0 26,6474 10 0,1805 0,4600 1,5827 0,0000 0,7262 3

22 CNTX 0 26,5260 33 0,6257 0,8385 1,0600 0,0000 0,9100 3

44

LAMPIRAN 4


NO KODE TGL

PUBLIK

UKURA

N UMUR PROFIT

LEVERA

GE LIKUID

MANAJE

R

INSTITU

SI

KOMISA

RIS

23 CTBN 0 28,4368 22 0,3453 0,4100 2,1900 0,0003 0,8092 5

24 DLTA 0 27,2689 27 0,2616 0,1770 6,0090 0,0000 0,8460 5

25 DPNS 0 25,8726 21 0,0322 0,2388 5,1893 0,1252 0,6022 3

26 DVLA 0 27,5566 17 0,1300 0,2200 4,8300 0,0000 0,9266 7

27 EKAD 1 26,1938 21 0,1771 0,3786 1,9036 0,0000 0,7545 3

28 ERTX 0 25,8700 21 -0,8600 1,5700 0,9900 0,0000 0,7634 3

29 ESTI 1 27,1799 19 0,0130 0,5960 1,1350 0,0000 0,9288 3

30 ETWA 0 27,1541 14 0,1941 0,3943 1,0067 0,0008 0,4815 4

31 FAST 1 28,0680 18 0,2757 0,4634 1,7970 0,0000 0,8976 6

32 FASW 1 29,2276 17 0,0730 0,5000 1,3000 0,7570 0,7570 3

33 FPNI 0 28,7310 9 -0,1050 0,6320 0,8803 0,0000 0,9531 2

34 GDST 1 27,6082 2 0,1337 0,2374 3,0218 0,0000 0,9789 3

35 GDYR 1 27,8042 31 0,0500 0,1000 0,8500 0,0000 0,9434 3

36 GJTL 1 30,0781 21 0,1542 0,6000 1,7400 0,0008 0,5981 8

37 HEXA 0 28,9637 16 0,3870 0,5480 1,6530 0,0001 0,7871 3

38 HMSP 0 30,5951 21 0,7905 0,4700 1,7500 0,0000 0,9818 5

39 ICBP 1 30,3538 1 0,2060 0,3000 2,8700 0,0000 0,8058 8

40 IKBI 0 27,1775 20 0,0600 0,1900 5,2300 0,0010 0,9306 5

41 IMAS 0 30,1893 18 0,1738 0,6100 1,3700 0,0000 0,7040 7

42 INAF 0 27,7398 11 0,0606 0,4535 1,5379 0,0000 0,8608 5

43 INAI 1 27,0227 17 0,2485 0,8100 1,1900 0,0019 0,6586 5

45

LAMPIRAN 4


NO KODE TGL

PUBLIK

UKURA

N UMUR PROFIT

LEVERA

GE LIKUID

MANAJE

R

INSTITU

SI

KOMISA

RIS

44 INCI 0 25,5532 21 -0,1545 0,1100 11,2000 0,1787 0,0226 3

45 INDF 1 31,6123 17 0,1730 0,4100 1,9100 0,0006 0,5007 9

46 INDR 1 29,4405 21 0,0320 0,6000 1,1000 0,0000 0,5918 5

47 INDS 1 27,7618 21 0,1900 0,4450 2,4040 0,0041 0,8810 3

48 INTA 0 28,9496 18 0,2240 0,8564 0,8397 0,0353 0,7241 3

49 INTD 0 24,7721 22 0,4078 0,7315 1,6845 0,0096 0,7450 3

50 INTP 1 30,5298 22 0,2490 0,1332 6,9900 0,0000 0,6403 7

51 IPOL 0 28,5941 1 0,0500 0,5600 0,8600 0,0000 0,6429 3

52 JKSW 0 26,3832 14 -0,0064 2,3331 12,3545 0,0133 0,5923 2

53 JPRS 1 26,8051 22 0,1116 0,2285 3,3840 0,1551 0,6849 2

54 KAEF 1 28,2156 11 0,1371 0,3019 2,7500 0,0027 0,9003 5

55 KARW 0 23,3014 3 -0,8632 5,0200 0,4800 0,0000 0,5323 3

56 KBLI 0 27,7112 20 0,0885 0,3400 2,1900 0,0000 0,7172 5

57 KBLM 0 27,1893 20 0,0780 0,6200 0,9320 0,0641 0,7472 3

58 KICI 1 25,1940 18 0,0055 0,0026 0,0726 0,0023 0,7525 3

59 KKGI 0 27,6087 20 0,6851 0,3280 2,8000 0,0033 0,6635 4

60 KLBF 1 29,7442 20 0,2385 0,2125 3,6527 0,0002 0,5663 6

61 KONI 0 25,0447 16 0,1159 0,6475 1,3226 0,0558 0,7236 3

62 KRAS 1 30,6996 1 0,0988 0,5186 1,4355 0,0002 0,8000 5

63 LION 1 26,6254 18 0,1739 0,1700 7,1028 0,0023 0,5770 3

64 LMPI 1 27,2540 17 0,0130 0,4100 1,4800 0,0001 0,7753 2

46

LAMPIRAN 4


NO KODE TGL

PUBLIK

UKURA

N UMUR PROFIT

LEVERA

GE LIKUID

MANAJE

R

INSTITU

SI

KOMISA

RIS

65 LMSH 1 25,3084 21 0,1905 0,4200 2,3550 0,2561 0,3222 3

66 LTLS 0 29,0273 14 0,0799 0,7600 1,0400 0,0364 0,6303 5

67 MASA 1 29,1863 6 0,0800 0,6200 0,4800 0,0068 0,6672 5

68 MBTO 1 27,0179 1 0,1065 0,2605 4,0810 0,0010 0,6682 3

69 MDRN 0 27,6913 20 0,1340 0,6010 1,9560 0,0000 0,5851 3

70 MERK 1 27,0938 30 0,4678 0,1544 7,5152 0,0000 0,9380 3

71 MLBI 1 27,8305 17 0,9568 0,5656 0,9900 0,0000 0,8253 7

72 MLIA 1 29,4425 17 -0,0437 0,8574 1,5400 0,0006 0,6719 3

73 MRAT 0 26,7694 16 0,0780 0,1520 6,2710 0,0000 0,8024 3

74 MTDL 1 27,8734 21 0,1075 0,5429 1,8800 0,0177 0,2513 3

75 MYOR 1 29,5181 21 0,1994 0,6326 2,2187 0,0000 0,3307 5

76 NIKL 0 27,5490 2 -0,0434 0,5180 1,5142 0,0050 0,8000 6

77 NIPS 0 26,8251 20 0,1074 0,6284 1,0835 0,1240 0,3711 3

78 PBRX 1 28,0465 21 0,1054 0,5483 1,4398 0,0042 0,6839 3

79 PICO 0 27,0545 15 0,0656 0,6655 1,1625 0,0008 0,9401 3

80 POLY 1 28,9348 21 -0,0831 2,9934 0,2000 0,0000 0,6557 6

81 PRAS 0 26,9010 21 0,0097 0,7099 1,1400 0,0591 0,4576 3

82 PSDN 0 26,7668 17 0,0622 0,5104 1,5500 0,0165 0,9101 6

83 PTSP 0 25,6169 17 0,3976 0,4738 1,4199 0,0000 0,8768 3

84 PYFA 0 25,4942 10 0,0628 0,3019 2,5399 0,2308 0,5385 3

85 RDTX 1 27,7101 21 0,1380 0,2350 0,4296 0,0103 0,8196 3

47

LAMPIRAN 4


NO KODE TGL

PUBLIK

UKURA

N UMUR PROFIT

LEVERA

GE LIKUID

MANAJE

R

INSTITU

SI

KOMISA

RIS

86 RICY 0 27,1880 13 0,0351 0,4545 1,7807 0,0000 0,4804 3

87 RMBA 1 29,4769 21 0,1362 0,6452 1,1196 0,0000 0,9896 4

88 ROTI 0 27,3554 1 0,2122 0,3000 1,3000 0,0000 0,8075 3

89 SCPI 0 26,4679 21 -1,1770 0,9309 3,7792 0,0000 0,8920 3

90 SIMM 0 24,4781 11 -0,1328 2,2388 0,0289 0,0000 0,6860 2

91 SKLT 1 26,0902 18 0,0490 0,4260 1,6980 0,0012 0,9610 3

92 SMAR 1 30,3204 19 0,2430 0,4668 1,9000 0,0000 0,9720 8

93 SMCB 1 30,0244 14 0,1412 0,3126 1,4700 0,0000 0,8064 7

94 SMGR 1 30,6097 20 0,2710 0,0950 2,6470 0,0000 0,5101 6

95 SMSM 0 27,7594 15 0,3000 0,4100 2,7200 0,0604 0,5813 3

96 SOBI 0 28,0664 19 0,0857 0,3951 1,1613 0,0081 0,9799 3

97 SPMA 1 28,0704 10 0,0200 0,4600 1,2200 0,0681 0,8530 3

98 SRSN 0 26,6126 18 0,0951 0,3016 3,1748 0,0000 0,8532 9

99 STTP 0 27,5636 15 0,0871 0,4757 1,0348 0,0424 0,5676 2

100 SULI 0 28,1587 17 -7,6869 0,9758 0,2130 0,0121 0,6531 5

101 TBLA 1 29,0767 11 0,2620 0,6213 1,3780 0,0010 0,5428 3

102 TCID 0 27,7540 18 0,1372 0,0977 11,7429 0,0014 0,7377 5

103 TFCO 0 28,8892 31 0,1122 0,2414 1,1898 0,0000 0,9939 3

104 TIRA 1 26,1344 18 0,0727 0,5418 1,4627 0,0001 0,9642 3

105 TOTO 0 27,9234 21 0,2868 0,4322 1,8827 0,0000 0,9497 3

106 TPIA 0 25,7062 3 0,0100 0,2722 1,7599 0,0001 0,9486 6

48

LAMPIRAN 4


NO KODE TGL

PUBLIK

UKURA

N UMUR PROFIT

LEVERA

GE LIKUID

MANAJE

R

INSTITU

SI

KOMISA

RIS

107 TRST 0 28,3883 21 0,1086 0,3780 1,3938 0,0000 0,5946 3

108 TSPC 0 29,0780 17 0,1858 0,2811 3,0830 0,0009 0,9506 3

109 TURI 1 28,5653 16 0,2196 0,4000 1,6000 0,0000 0,8768 5

110 ULTJ 0 28,4100 21 0,0722 0,3579 1,5209 0,1797 0,4662 3

111 UNIC 1 28,5651 22 0,0410 0,4907 1,5964 0,0004 0,7582 6

112 UNTR 1 31,4692 22 0,2700 0,1000 1,7200 0,0000 0,5950 6

113 UNTX 1 25,8024 22 0,0476 2,0691 0,2750 0,0002 0,6937 4

114 UNVR 1 29,9807 29 1,1320 0,6490 0,6870 0,0000 0,8500 5

115 VOKS 0 28,0840 21 0,2230 0,6840 1,2870 0,0438 0,4865 5

31

LAMPIRAN 5

Uji Non-Parametrik Mann-Whitney U

Variabel Ukuran Perusahaan

Ranks

UKURA

N N

Mean

Rank

Sum of

Ranks

TGL_PU

BLIK

Kecil 61 51,41 3136,00

Besar 54 65,44 3534,00

Total 115

Test Statistics(a)

TGL_PUBL

IK

Mann-Whitney U 1245,000

Wilcoxon W 3136,000

Z -2,630

Asymp. Sig. (2-

tailed) ,009

a Grouping Variable: UKURAN

Variabel Umur Listing Perusahaan

Ranks

UMUR N

Mean

Rank

Sum of

Ranks

TGL_PUB

LIK

Baru 40 50,75 2030,00

Lebih

Lama 75 61,87 4640,00

Total 115

Test Statistics(a)

TGL_PUB

LIK


Wilcoxon W 2030,000

Z -1,988

Asymp. Sig. (2-

tailed) ,047

a Grouping Variable: UMUR

32

Variabel Profitabilitas Perusahaan

Ranks

PROFIT N

Mean

Rank

Sum of

Ranks

TGL_PU

BLIK

Rendah 24 55,06 1321,50

Tinggi 91 58,77 5348,50

Total 115

Test Statistics(a)

TGL_PUBL

IK


Wilcoxon W 1321,500

Z -,566

Asymp. Sig. (2-

tailed) ,571

a Grouping Variable: PROFIT

Variabel Leverage Perusahaan

Ranks

LEVERA

GE N

Mean

Rank

Sum of

Ranks

TGL_PU

BLIK

Tinggi 77 59,64 4592,00

Rendah 38 54,68 2078,00

Total 115

Test Statistics(a)

TGL_PUB

LIK


Wilcoxon W 2078,000

Z -,875

Asymp. Sig. (2-

tailed) ,382

a Grouping Variable: LEVERAGE

33

Variabel Likuiditas Perusahaan

Ranks

LIKUID N

Mean

Rank

Sum of

Ranks

TGL_PU

BLIK

Rendah 85 58,53 4975,00

Tinggi 30 56,50 1695,00

Total 115

Test Statistics(a)

TGL_PUB

LIK


Wilcoxon W 1695,000

Z -,335

Asymp. Sig. (2-

tailed) ,738

a Grouping Variable: LIKUID

Variabel Kepemilikan Manajerial

Ranks

MANAJE

R N

Mean

Rank

Sum of

Ranks

TGL_PU

BLIK

Kecil 95 60,74 5770,00

Besar 20 45,00 900,00

Total 115

Test Statistics(a)

TGL_PUBL

IK


Wilcoxon W 900,000

Z -2,240

Asymp. Sig. (2-

tailed) ,025

a Grouping Variable: MANAJER

34

Variabel Kepemilikan Institusional

Ranks

INSTITU

SI N

Mean

Rank

Sum of

Ranks

TGL_PU

BLIK

Kecil 53 58,45 3098,00

Besar 62 57,61 3572,00

Total 115

Test Statistics(a)

TGL_PU

BLIK


Wilcoxon W 3572,000

Z -,157

Asymp. Sig. (2-

tailed) ,875

a Grouping Variable: INSTITUSI

Variabel Jumlah Dewan Komisaris

Ranks

KOMISA

RIS N

Mean

Rank

Sum of

Ranks

TGL_PUB

LIK

Sedikit 69 56,00 3864,00

Banyak 46 61,00 2806,00

Total 115

Test Statistics(a)

TGL_PU

BLIK


Wilcoxon W 3864,000

Z -,920

Asymp. Sig. (2-

tailed) ,358

a Grouping Variable: KOMISARIS

35

LAMPIRAN 6

(Daftar Riwayat Hidup)

36

DAFTAR RIWAYAT HIDUP

Nama : Handita Rachma Sulistyanto

Tempat, tanggal lahir : Salatiga, 9 Agustus 1991

Jenis Kelamin : Perempuan

Golongan Darah : AB

Tinggi / Berat Badan : 165 cm / 52 kg

Agama : Islam

Kota Asal : Salatiga

Alamat : Jl.Veteran No.83B RT.03/I Tegalrejo, Salatiga – 50733

Email : [email protected]

Pendidikan : TK Kartika Candra Kirana Salatiga (1995-1997)

SD Tegalrejo 01 Salatiga (1997-2003)

SMP Negeri 1 Salatiga (2003-2006)

SMA Negeri 1 Salatiga (2006-2009)

Universitas Kristen Satya Wacana (2009-2013)

Pengalaman : Sie. Sekretariat Kepanitiaan National Accounting

Competition and Seminar (NATIONS)

2012

Asisten Dosen Lab. Pengauditan 2011/2012 ;

2012/2013

Asisten Dosen Lab. Perpajakan 2012/2013

mailto:[email protected]

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