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DAFTAR PUSTAKA

Almilia, Luciana Spica dan Lucas Setiady. 2006. Faktor Faktor Yang

Mempengaruhi Penyelesaian Penyajian Laporan Keuangan Pada

Perusahaan Yang Terdaftar di BEJ. Seminar Nasional Good Corporate

Governance. 24-25 November.

Aryani, Titik dan Maria Theresia. 2005. Faktor Faktor Yang Mempengaruhi

Audit Delay dan Timeliness. Media Riset Akuntansi, Auditing, dan

Informasi. Vol 5. No. 3. Hlm 271-287.

Ashton, Robert H; Paul R. Graul; dan James D. Newton. Audit Delay and

Timeliness of Corporate Reporting. Cotemporary Accounting Research.

Vol. 5. No. 2. pp 657-673.

Febrianty, 2011. Faktor Faktor Yang Berpengaruh Terhadap Audit Delay

Perusahaan Sektor Perdagangan Yang Terdaftar di BEI Periode 2007-2009.

Jurnal Ekonomi dan Informasi Akuntansi (Jenius). Vol. 1. No. 3.

Ghozali, Imam, 2006. Aplikasi Analisis Multivariate Dengan Program SPSS.

Badan Penerbit Universitas Diponegoro.

Hossain, Monirul Alam. 1998. An Examination of Audit Delay: Evidence From

Pakistan. The University of Manchester.

Kartika, Andi. 2009. Faktor Faktor Yang Mempengaruhi Audit Delay di

Indonesia. Jurnal Bisnis dan Ekonomi (JBE). Vol. 16. No. 1.

Kartika, Andi. 2011. Faktor Faktor Yang Mempengaruhi Audit Delay Pada

Perusahaan Manufaktur Yang Terdaftar di BEI. Dinamika Keuangan dan

Perbankan. Vol 3. No. 2 hlm 152-171.

73

Lianto, Novice dan Budi Hartono Kusuma. 2010. Faktor Faktor Yang

Berpengaruh Terhadap Audit Report Lag. Jurnal Bisnis dan Akuntansi.

Vol. 12. No. 2 hlm 97-106.

Modugum Prince Kennedy; Emmanuel Eragbhe; Ohiorenuan Jude Ikhatua. 2012.

Determinants of Audit Delay in Negerian Companies: Empirical Evidence.

Research Journal of Finance and Accounting. Vol. 3. No. 6.

Patrick P. H. NG, dan Benjamin Y. K. Tai. 1994. An Empirical Examination of

The Determinants of Audit Delay in Hong Kong. British Accounting

Review. Vol 26. pp 43-59.

Permatasari, Amelia. 2012. Analisis Faktor Faktor Yang Dapat Mempengaruhi

Audit Delay pada Perusahaan Go Public pada tahun 2008-2011.

Gunadarma. Jakarta.

Petronila, Thio Anastasia. 2007. Analisis Skala Perusahaan, Opini Audit, dan

Umur Perusahaan Atas Audit Delay. Akuntanbilitas. Vol 6. No. 2. hlm

129-141.

Prabandari, Jeane Deart Meity dan Rustiana. 2007. Beberapa Faktor Yang

Berdampak Pada Perbedaan Audit Delay. Kinerja. Vol. 11. No. 1. hlm 27-

39.

Purnomo, Yusgiantoro. 2004. Manajemen Keuangan Internasional: Teori dan

Praktik. Jakarta: Penerbitan Fakultas Ekonomi Universitas Indonesia

Puspitasari, Elen dan Anggraeni Nurmala Sari. 2012. Pengaruh Karakteristik

Perusahaan Terhadap Lamanya Waktu Penyelesaian Audit Pada

Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia. Jurnal

Akuntansi & Auditing. Vol. 9. No. 1.

Rachmawati, Sistya. 2008. Pengaruh Faktor Internal dan Eksternal Perusahaan

Terhadap Audit Delay dan Timeliness. jurnal Akuntansi dan Keuangan.

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74

Saleh, Rachmaf, 2004. Studi Empiris Ketepatan Waktu Pelaporan Keuangan

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Jangka Waktu Penyelesaian Audit. Skripsi Universitas Diponegoro.

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Perusahaan Go Public Sektor Properti, dan Real Estate. Jurnal Akuntansi.

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Utami, Wiwik. 2006. Analisis Determinan Audit Delay Kajian Empiris di Bursa

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Wijaya, Yohanes Ardita Krisna. 2012. Faktor Faktor Yang Berpengaruh Terhadap

Audit Delay. Skripsi Unika Soegijapranata.

Wirakusuma, Made Gede. 2004. Faktor Faktor Yang Mempengaruhi Rentang

Waktu Penyajian Laporan Keuangan ke Publik (Studi Empiris Mengenai

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75

Lampiran Ukuran Perusahaan

No Kode Perusahaan 2010 2011 2012 1 INTP PT Indocement Tunggal Prakarsa Tbk. 44,1774 30,52977 30,75581

2 SMCB PT Holcim Indonesia Tbk. 29,9764 30,02441 30,12987

3 SMGR PT Semen Gresik (Persero) Tbk 37,28367 37,51744 37,8189

4 AMFG PT Asahimas Flat Glass Tbk 28,49503 28,62078 #NUM!

5 ARNA PT Arwana Citramulia Tbk 41,31089 41,26202 41,38184

6 IKAI PT Intikeramik Alamsari Industri Tbk #NUM! 40,84649 40,76813

7 KIAS PT Keramika Indonesia Assosiasi Tbk 41,68249 42,16419 #NUM!

8 MLIA PT Mulia Industrindo Tbk 36,05001 36,35021 36,41961

9 TOTO PT Surya Toto Indonesia Tbk 41,53416 41,73888 41,86699

10 ALMI PT Alumindo Light Metal Industry Tbk 41,85476 42,0296 42,07864

11 BTON PT Betonjaya Manunggal Tbk 39,03663 39,31551 39,5162

12 CTBN PT Citra Tubindo Tbk 33,24296 33,13726 33,22364

13 GDST PT Gunawan Dianjaya Steel Tbk 41,51845 41,42374 41,59837

14 INAI PT Indal Aluminium Industry Tbk 40,50237 40,83824 40,95587

15 ITMA PT Sumber Energi Andalan Tbk #NUM! 37,11632 27,879

16 JKSW PT Jakarta Kyoei Steel Works Tbk 40,20861 40,19872 40,16898

17 JPRS PT Jaya Pari Steel Tbk 40,55805 40,62065 40,52675

18 KRAS PT Krakatau Steel (Persero) Tbk 30,49801 30,69961 28,57179

19 LION PT Lion Metal Works Tbk 40,25548 40,44091 40,61066

20 LMSH PT Lion Mesh Prima Tbk 38,89805 38,50026 #NUM!

21 NIKL PT Pelat Timah Nusantara Tbk 34,45285 34,45678 25,42933

22 PICO PT Pelangi Indah Canindo Tbk 40,88504 40,86999 40,46283

23 TBMS PT Tembaga Mulia Semanan Tbk 41,66087 41,82836 32,91683

24 BRPT PT Barito Pacific Tbk 30,40456 30,5672 28,38265

76

25 BUDI PT Budi Acid Jaya Tbk 28,30785 28,38399 28,46379

26 DPNS PT Duta Pertiwi Nusantara Tbk 39,70746 39,68814 39,75716

27 EKAD PT Ekadharma Internasional Tbk 39,8592 40,00933 40,15152

28 ETWA PT Eterindo Wahanatama Tbk 40,81801 40,96964 41,40671

29 INCI PT Intanwijaya Internasional Tbk 39,43682 39,36857 39,42369

30 SOBI PT Sorini Agro Asia Corporindo Tbk 35,04353 #NUM! 25,60057

31 SRSN PT Indo Acidatama Tbk 33,52819 33,5204 33,62774

32 TPIA PT Chandra Asri Petrochemical Tbk 28,02744 28,1041 28,15404

33 UNIC PT Unggul Indah Cahaya Tbk 33,16683 33,26812 33,14554

34 AKKU PT Alam Karya Unggul Tbk 37,88445 37,0041 36,89801

35 AKPI PT Argha Karya Prima Industri Tbk #NUM! 34,95995 35,07809

36 APLI PT Asiaplast Industries Tbk 40,35276 40,34798 40,34952

37 BRNA PT Berlina Tbk 33,94259 34,09866 34,27791

38 FPNI PT Titan Kimia Nusantara Tbk 26,51186 26,52621 26,48607

39 IGAR PT Champion Pacific Indonesia Tbk 40,38946 40,41253 40,28288

40 IPOL PT Indopoly Swakarsa Industry Tbk 28,42826 28,59409 33,27586

41 SIAP PT Sekawan Inti Pratama Tbk 39,55548 39,63396 39,75571

42 SIMA PT Siwani Makmur Tbk 38,45941 38,40338 38,42659

43 TRST PT Trias Sentosa Tbk 42,15435 42,2038 42,22958

44 YPAS PT Yanaprima Hastapersada Tbk 39,84137 39,94823 40,3951

45 JPFA PT Japfa Camfeed Indonesia Tbk 29,74322 29,57423 30,02541

46 SULI PT Sumalindo Lestari Jaya Tbk 42,1172 41,97423 41,80335

47 TIRT PT Tirta Mahakam Resources Tbk 40,89693 41,07682 41,06035

48 ALDO PT Alkindo Naratama Tbk #NUM! 39,64183 39,75857

49 FASW PT Fajar Surya Wisesa Tbk 42,9495 43,04311 43,16542

50 INKP PT Indah Kiat Pulp & Paper Tbk 29,41022 29,47456 29,52526

51 INRU PT Toba Pulp Lestari Tbk 26,39731 26,49317 26,47487

52 KBRI PT Kertas Basuki Rachmat Indonesia Tbk 41,20594 41,1516 41,14644

53 SAIP PT Surabaya Agung Industri Pulp & Kertas Tbk 42,24029 42,17283 42,12759

54 SPMA PT Suparma Tbk 41,84533 41,88593 41,95597

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55 TKIM PT Pabrik Kertas Tjiwi Kimia Tbk 28,47678 28,5745 28,6176

56 ASII PT Astra International Tbk 25,44939 25,7571 25,92878

57 AUTO PT Astra Otoparts Tbk 29,35126 29,57181 29,81501

58 BRAM PT Indo Kordsa Tbk 34,93938 35,04567 33,0248

59 GDYR PT Goodyear Indonesia Tbk 32,48059 32,50471 32,45062

60 GJTL PT Gajah Tunggal Tbk 29,97009 30,07807 30,1859

61 IMAS PT Indomobil Sukses Internasional Tbk 43,5241 44,00484 44,31316

62 INDS PT Indospring Tbk 41,18493 41,57731 41,95622

63 LPIN PT Multi Prima Sejahtera Tbk 39,55564 39,59739 39,68783

64 MASA PT Multistrada Arah Sarana Tbk 28,74236 29,18629 34,06795

65 NIPS PT Nipress Tbk 40,36066 40,64064 40,80337

66 PRAS PT Prima Alloy Steel Universal Tbk 40,67427 40,71654 40,89722

67 SMSM PT Selamat Sempurna Tbk 41,51148 41,5748 41,81201

68 ADMG PT Polychem Indonesia Tbk 36,10618 36,19647 34,02601

69 ARGO PT Argo Pantes Tbk 34,89521 34,91232 35,132

70 CNTX PT Century Textile Industry Tbk 31,18837 31,22901 31,07002

71 ERTX PT Eratex Djaja Tbk 32,3788 32,77776 33,70272

72 ESTI PT Ever Shine Tex Tbk 40,9074 40,99544 32,01884

73 HDTX PT Panasia Indo Resources Tbk 41,46399 41,46002 41,75589

74 INDR PT Indorama Synthetics Tbk 33,96903 34,1435 34,16482

75 MYTX PT Apac Citra Centertex Tbk 42,07936 42,06085 42,03616

76 PAFI PT Panasia Filament Inti Tbk 26,58795 26,4138 #NUM!

77 POLY PT Asia Pacific Fibers Tbk 42,81986 42,75032 33,63058

78 RICY PT Ricky Putra Globalindo Tbk 40,95767 41,00351 41,27515

79 SSTM PT Sunson Textile Manufacture Tbk 41,31009 41,27628 41,23615

80 STAR PT Star Petrochem Tbk #NUM! 41,11604 41,16114

81 TFCO PT Tifico Fiber Indonesia Tbk 32,92182 33,5897 33,58049

82 TRIS PT Trisula International Tbk #NUM! #NUM! 40,44209

83 UNTX PT Unitex Tbk 39,57509 39,61794 30,4473

84 BATA PT Sepatu Bata Tbk 33,81363 33,87839 33,98384

78

85 BIMA PT Primarindo Asia Infrastructure Tbk 39,00784 39,0554 39,14495

86 SIMM PT Surya Intrindo Makmur Tbk 38,5808 #NUM! #NUM!

87 IKBI PT Sumi Indo Kabel Tbk 40,88011 40,99303 32,00888

88 JECC PT Jembo Cable Company Tbk 33,96252 34,07203 34,19481

89 KBLI PT KMI Wire and Cable Tbk 41,40439 41,52675 41,59641

90 KBLM PT Kabelindo Murni Tbk 40,5382 41,00485 41,1221

91 SCCO PT Supreme Cable Manufacturing & Commerce Tbk #NUM! 41,82196 41,84324

92 VOKS PT Voksel Electric Tbk 41,56563 41,89954 41,97603

93 PTSN PT Sat Nusapersada Tbk 41,25485 41,16803 32,15537

94 MYRX PT Hanson International Tbk 39,43075 41,298 41,55655

95 ADES PT Akasha Wira International Tbk 26,50553 26,47916 26,68917

96 AISA PT Tiga Pilar Sejahtera Food Tbk 28,29214 28,90926 28,98365

97 CEKA PT Cahaya Kalbar Tbk 41,28457 41,25217 41,47385

98 DAVO PT Davomas Abadi Tbk 42,49638 #NUM! 42,36689

99 DLTA PT Delta Djakarta Tbk 34,19429 34,17661 34,24482

100 ICBP PT Indofood CBP Sukses Makmur Tbk. 30,22338 30,35382 30,5076

101 INDF PT Indofood Sukses Makmur Tbk. 31,48702 31,61231 31,71404

102 MLBI PT Multi Bintang Indonesia Tbk 27,75949 27,83054 27,77256

103 PSDN PT Prasidha Aneka Niaga Tbk. 40,56612 40,58228 41,0647

104 ROTI PT Nippon Indosari Corpindo Tbk 40,88136 41,1577 41,63297

105 SKLT PT Sekar Laut Tbk. 39,83397 39,90586 40,05922

106 STTP PT Siantar Top Tbk. 41,01463 41,37907 41,66955

107 ULTJ PT Ultrajaya Milk Industry & Trading Company

Tbk. 42,14297 42,22548 42,33063

108 GGRM PT Gudang Garam Tbk. 31,05664 31,29685 31,35694

109 HMSP PT Hanjaya Mandala Sampoerna Tbk. 30,65267 30,59507 30,89859

110 RMBA PT Bentoel Internasional Investama Tbk 29,22079 31,77944 #NUM!

111 WIIM PT Wismilak Inti Makmur Tbk #NUM! #NUM! 41,63488

112 DVLA PT Darya-Varia Laboratoria Tbk. 34,38108 34,46437 34,61081

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113 INAF PT Indofarma (Persero) Tbk. 41,13723 41,5553 41,61932

114 KAEF PT Kimia Farma (Persero) Tbk 41,95172 42,03111 42,17714

115 KLBF PT Kalbe Farma Tbk. 43,39707 43,55972 43,68915

116 MERK PT Merck Tbk. 33,70583 34,00159 33,97566

117 PYFA PT Pyridam Farma Tbk 39,1498 39,30975 39,45032

118 SCPI PT Merck Sharp & Dohme Indonesia Tbk. 33,0853 33,37569 33,71893

119 SQBI PT Taisho Pharmaceutical Indonesia Tbk 33,39942 33,52199 33,61532

120 TSPC PT Tempo Scan Pacific Tbk 42,72457 42,89354 42,97973

121 MBTO PT Martina Berto Tbk. #NUM! 40,83344 40,95141

122 MRAT PT Mustika Ratu Tbk. 40,49553 40,58495 40,66011

123 TCID PT Mandom Indonesia Tbk. 41,49269 41,56951 41,67889

124 UNVR PT Unilever Indonesia Tbk. 29,79449 29,98071 30,11468

125 KDSI PT Kedawung Setia Industrial Tbk. 40,86264 40,91477 40,8854

126 KICI PT Kedaung Indah Can Tbk. 38,99245 39,00949 39,09219

127 LMPI PT Langgeng Makmur Industri Tbk. 40,95046 41,0695 41,24215

128 FAST PT Fast Food Indonesia Tbk 34,75069 34,97573 35,11646

129 MYOR PT Mayora Indah Tbk 42,92795 43,33358 43,56309

130 PTSP PT Pioneerindo Gourmet International Tbk 39,23021 39,43237 32,94854

131 SMAR PT Sinar Mas Agro Resources Technology Tbk. 30,1548 30,32036 30,41895

132 TBLA PT Tunas Baru Lampung Tbk. 28,92605 29,07667 29,27921

133 KARW PT ICTSI Jasa Prima Tbk 38,83807 #NUM! 31,67029

134 RDTX PT Roda Vivatex Tbk. 41,28689 41,52561 41,63542

135 PBRX PT Pan Brothers Tex Tbk. 41,32694 41,86197 42,14123

136 AKRA PT AKR Corporindo Tbk 36,57552 36,65602 37,00582

137 CLPI PT Colorpak Indonesia Tbk 40,15697 40,46295 31,44695

138 LTLS PT Lautan Luas Tbk. 28,90949 #NUM! 29,03092

139 KKGI PT Resource Alam Indonesia Tbk 40,80644 41,42418 32,2735

140 DYNA PT Dynaplast Tbk 41,88626 #NUM! #NUM!

141 LAPD PT Leyand International Tbk 34,7687 34,70825 34,68364

142 ASGR PT Astra Graphia Tbk 27,61783 27,74974 27,84607

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143 MTDL PT Metrodata Electronics Tbk. 41,39022 41,68892 41,95478

144 MLPL PT Multipolar Tbk. 30,27127 30,29231 30,27636

145 MYOH PT Samindo Resources Tbk. 33,4912 33,67912 34,79542

146 HEXA PT Hexindo Adiperkasa Tbk 32,42865 33,65503 33,70744

147 INTA PT Intraco Penta Tbk 28,12261 28,94955 29,08239

148 TURI PT Tunas Ridean Tbk. 28,37303 28,56527 28,82869

149 UNTR PT United Tractor Tbk 31,0222 31,46918 31,54904

150 INTD PT Inter Delta Tbk 38,29033 38,58762 38,52342

151 MDRN PT Modern Internasional Tbk. 41,21543 41,50679 41,99716

152 KONI PT Perdana Bangun Pusaka Tbk 38,97956 38,8602 38,95471

153 BAJA PT Saranacentral Bajatama Tbk #VALUE! 41,05143 41,24863

154 TIRA PT Tira Austenite Tbk 39,92252 39,94986 40,02076

155 MITI PT Mitra Investindo Tbk 39,28305 39,30918 39,53964

80

80

Lampiran Profitabilitas

No Kode Perusahaan 2010 2011 2012

1 INTP PT Indocement Tunggal Prakarsa Tbk. 21,0147 19,8416 20,9332



4 AMFG PT Asahimas Flat Glass Tbk 13,9495 12,5249 #DIV/0!


6 IKAI PT Intikeramik Alamsari Industri Tbk #DIV/0! -9,2245 -7,8191

7 KIAS PT Keramika Indonesia Assosiasi Tbk 1,1510 -0,9875 #DIV/0!








15 ITMA PT Sumber Energi Andalan Tbk #DIV/0! -14,5752 2616,0790

16 JKSW PT Jakarta Kyoei Steel Works Tbk 2,3368 -0,8891 -5,9028


18 KRAS PT Krakatau Steel (Persero) Tbk 6,0434 4,7549 -0,7635


20 LMSH PT Lion Mesh Prima Tbk 9,3997 20,7430 #DIV/0!

21 NIKL PT Pelat Timah Nusantara Tbk 8,1267 -2,0909 -5,8482



24 BRPT PT Barito Pacific Tbk -5,6615 0,0461 -5,8217


26 DPNS PT Duta Pertiwi Nusantara Tbk 7,9880 -3,8542 11,1617



81

81

29 INCI PT Intanwijaya Internasional Tbk -15,3391 -13,7150 3,3594

30 SOBI PT Sorini Agro Asia Corporindo Tbk 3,8168 #DIV/0! -34,0847


32 TPIA PT Chandra Asri Petrochemical Tbk -3,4421 0,4989 -5,1762


34 AKKU PT Alam Karya Unggul Tbk -16,5021 -75,5766 -19,1537

35 AKPI PT Argha Karya Prima Industri Tbk #DIV/0! 3,4686 1,8145



38 FPNI PT Titan Kimia Nusantara Tbk -6,9848 -3,8651 -5,1766




42 SIMA PT Siwani Makmur Tbk -18,3428 -67,0088 -10,7241




46 SULI PT Sumalindo Lestari Jaya Tbk 0,0866 -18,5750 -10,5463

47 TIRT PT Tirta Mahakam Resources Tbk -1,7160 0,6009 -4,7403

48 ALDO PT Alkindo Naratama Tbk #DIV/0! 4,6396 6,6225



51 INRU PT Toba Pulp Lestari Tbk 0,1377 0,0115 -0,9952

52 KBRI PT Kertas Basuki Rachmat Indonesia Tbk -61,9344 -2,6081 4,9331

53 SAIP PT Surabaya Agung Industri Pulp & Kertas Tbk -3,6291 12,2946 -8,2400










82

82







69 ARGO PT Argo Pantes Tbk -8,7532 -7,4667 -7,6706

70 CNTX PT Century Textile Industry Tbk -3,3327 10,1046 -11,6906

71 ERTX PT Eratex Djaja Tbk -41,6997 49,2544 2,5976

72 ESTI PT Ever Shine Tex Tbk 0,2550 0,5136 -5,7996



75 MYTX PT Apac Citra Centertex Tbk 5,5750 -6,6887 -6,9159

76 PAFI PT Panasia Filament Inti Tbk -25,8154 -19,3723 #DIV/0!

77 POLY PT Asia Pacific Fibers Tbk 8,4837 16,5702 -7,9649


79 SSTM PT Sunson Textile Manufacture Tbk 1,1368 -2,8571 -1,7447

80 STAR PT Star Petrochem Tbk #DIV/0! 0,3603 0,1225


82 TRIS PT Trisula International Tbk #DIV/0! #DIV/0! 10,3447

83 UNTX PT Unitex Tbk -16,4314 -5,0915 -7,3556



86 SIMM PT Surya Intrindo Makmur Tbk -8,2363 #DIV/0! #DIV/0!

87 IKBI PT Sumi Indo Kabel Tbk -0,8869 5,0330 6,3782

88 JECC PT Jembo Cable Company Tbk -0,1807 4,7363 4,4814



91 SCCO PT Supreme Cable Manufacturing & Commerce

Tbk #DIV/0! 7,5450 11,4156


93 PTSN PT Sat Nusapersada Tbk -1,5277 -0,9754 1,0634



83

83



98 DAVO PT Davomas Abadi Tbk -0,9270 #DIV/0! -107,3915









107 ULTJ PT Ultrajaya Milk Industry & Trading Company Tbk.

5,3493 4,6496 14,5998



110 RMBA PT Bentoel Internasional Investama Tbk 4,4593 0,4831 #DIV/0!

111 WIIM PT Wismilak Inti Makmur Tbk #DIV/0! #DIV/0! 6,4031





116 MERK PT Merck Tbk. 27,5559 39,5558 18,9326


118 SCPI PT Merck Sharp & Dohme Indonesia Tbk. -3,4409 -8,1340 -2,8074



121 MBTO PT Martina Berto Tbk. #DIV/0! 7,8761 7,6045








84

84





133 KARW PT ICTSI Jasa Prima Tbk -13,7145 #DIV/0! 10,1369





138 LTLS PT Lautan Luas Tbk. 2,4221 #DIV/0! 3,6468


140 DYNA PT Dynaplast Tbk 5,2254 #DIV/0! #DIV/0!





145 MYOH PT Samindo Resources Tbk. 0,0307 -1,5097 2,7967











85

85

Lampiran Solvabilitas


1 INTP PT Indocement Tunggal Prakarsa Tbk. 0,1463 0,1332 0,1466



4 AMFG PT Asahimas Flat Glass Tbk 0,2233 0,2027 #DIV/0!


6 IKAI PT Intikeramik Alamsari Industri Tbk #DIV/0! 0,4736 0,5095

7 KIAS PT Keramika Indonesia Assosiasi Tbk 0,7949 0,4780 #DIV/0!








15 ITMA PT Sumber Energi Andalan Tbk #DIV/0! 0,5966 0,7217

16 JKSW PT Jakarta Kyoei Steel Works Tbk 2,3112 2,3331 2,4323


18 KRAS PT Krakatau Steel (Persero) Tbk 0,4640 0,5186 0,5644


20 LMSH PT Lion Mesh Prima Tbk 0,4017 0,7769 #DIV/0!

21 NIKL PT Pelat Timah Nusantara Tbk 0,4688 0,5180 0,6144



24 BRPT PT Barito Pacific Tbk 0,5086 0,4890 0,5428


26 DPNS PT Duta Pertiwi Nusantara Tbk 0,2752 0,2388 0,1567



86

86

29 INCI PT Intanwijaya Internasional Tbk 0,0414 0,1108 0,1249

30 SOBI PT Sorini Agro Asia Corporindo Tbk 0,5429 #DIV/0! 4,6569


32 TPIA PT Chandra Asri Petrochemical Tbk 0,4654 0,5030 0,5727


34 AKKU PT Alam Karya Unggul Tbk 0,4775 0,4957 0,6308

35 AKPI PT Argha Karya Prima Industri Tbk #DIV/0! 0,5142 0,5083



38 FPNI PT Titan Kimia Nusantara Tbk 0,5645 0,6320 0,6687




42 SIMA PT Siwani Makmur Tbk 0,7823 1,4399 1,3205




46 SULI PT Sumalindo Lestari Jaya Tbk 0,8180 0,9758 1,0325

47 TIRT PT Tirta Mahakam Resources Tbk 0,7689 0,8010 0,8451

48 ALDO PT Alkindo Naratama Tbk #DIV/0! 0,5029 0,4889



51 INRU PT Toba Pulp Lestari Tbk 0,5670 0,6065 0,6092

52 KBRI PT Kertas Basuki Rachmat Indonesia Tbk 0,1826 0,0935 0,0395

53 SAIP PT Surabaya Agung Industri Pulp & Kertas Tbk 1,3939 0,3025 0,3527










87

87







69 ARGO PT Argo Pantes Tbk 0,8516 0,9288 0,8776

70 CNTX PT Century Textile Industry Tbk 0,9371 0,8385 0,9276

71 ERTX PT Eratex Djaja Tbk 2,7881 1,5687 0,7994

72 ESTI PT Ever Shine Tex Tbk 0,5608 0,5958 0,5455



75 MYTX PT Apac Citra Centertex Tbk 0,9005 0,9655 1,0338

76 PAFI PT Panasia Filament Inti Tbk 1,3650 1,6282 #DIV/0!

77 POLY PT Asia Pacific Fibers Tbk 3,0140 2,9934 2,9785


79 SSTM PT Sunson Textile Manufacture Tbk 0,6296 0,6228 0,6302

80 STAR PT Star Petrochem Tbk #DIV/0! 0,3204 0,3492


82 TRIS PT Trisula International Tbk #DIV/0! #DIV/0! 0,3377

83 UNTX PT Unitex Tbk 2,0628 2,0691 2,1690



86 SIMM PT Surya Intrindo Makmur Tbk 1,5597 #DIV/0! #DIV/0!

87 IKBI PT Sumi Indo Kabel Tbk 0,1412 0,1874 0,4298

88 JECC PT Jembo Cable Company Tbk 0,8244 0,7967 0,7985




Tbk #DIV/0! 0,6433 0,5601


93 PTSN PT Sat Nusapersada Tbk 0,4327 0,3910 0,4180



88

88



98 DAVO PT Davomas Abadi Tbk 0,6621 #DIV/0! 1,8471









107 ULTJ PT Ultrajaya Milk Industry & Trading Company Tbk.

0,3516 0,3564 0,3075



110 RMBA PT Bentoel Internasional Investama Tbk 0,5656 0,0645 #DIV/0!

111 WIIM PT Wismilak Inti Makmur Tbk #DIV/0! #DIV/0! 0,4564





116 MERK PT Merck Tbk. 0,1650 0,1544 0,2681


118 SCPI PT Merck Sharp & Dohme Indonesia Tbk. 0,9481 0,9309 0,9608



121 MBTO PT Martina Berto Tbk. #DIV/0! 0,2605 0,2870








89

89





133 KARW PT ICTSI Jasa Prima Tbk 2,3415 #DIV/0! 1,0229





138 LTLS PT Lautan Luas Tbk. 0,7158 #DIV/0! 0,7204


140 DYNA PT Dynaplast Tbk 0,6242 #DIV/0! #DIV/0!





145 MYOH PT Samindo Resources Tbk. 0,5485 0,5765 0,7903











90

90

Lampiran Ukuran KAP

No Kode Perusahaan KAP Dummy

2010 2011 2012 2010 2011 2012

1 INTP PT Indocement Tunggal Prakarsa Tbk. E&Y E&Y E&Y 1 1 1

2 SMCB PT Holcim Indonesia Tbk. E&Y E&Y E&Y 1 1 1

3 SMGR PT Semen Gresik (Persero) Tbk E&Y E&Y E&Y 1 1 1

4 AMFG PT Asahimas Flat Glass Tbk KPMG KPMG 1 1

5 ARNA PT Arwana Citramulia Tbk E&Y E&Y E&Y 1 1 1

6 IKAI PT Intikeramik Alamsari Industri Tbk HLB dbs&d 0 0

7 KIAS PT Keramika Indonesia Assosiasi Tbk JAS & REKAN JAS & REKAN 0 0

8 MLIA PT Mulia Industrindo Tbk Delloitte Delloitte Delloitte 1 1 1

9 TOTO PT Surya Toto Indonesia Tbk E&Y E&Y E&Y 1 1 1

10 ALMI PT Alumindo Light Metal Industry Tbk PKF PKF PKF 0 0 0

11 BTON PT Betonjaya Manunggal Tbk RSM AAJ RSM AAJ RSM AAJ 0 0 0

12 CTBN PT Citra Tubindo Tbk E&Y E&Y E&Y 1 1 1

13 GDST PT Gunawan Dianjaya Steel Tbk HLB HLB HLB 0 0 0

14 INAI PT Indal Aluminium Industry Tbk PKF PKF PKF 0 0 0

15 ITMA PT Sumber Energi Andalan Tbk Kreston Int. Kreston Int. 0 0

16 JKSW PT Jakarta Kyoei Steel Works Tbk ARH&J Muhammad Sofwan PARKER RANDAL 0 0 0

17 JPRS PT Jaya Pari Steel Tbk RSM AAJ RSM AAJ RSM AAJ 0 0 0

18 KRAS PT Krakatau Steel (Persero) Tbk E&Y E&Y E&Y 1 1 1

19 LION PT Lion Metal Works Tbk Crowe Horwath Crowe Horwath Crowe Horwath 0 0 0

20 LMSH PT Lion Mesh Prima Tbk Crowe Horwath Crowe Horwath 0 0

21 NIKL PT Pelat Timah Nusantara Tbk E&Y E&Y KPMG 1 1 1

22 PICO PT Pelangi Indah Canindo Tbk dbs&d ARH&J ARH&J 0 0 0

23 TBMS PT Tembaga Mulia Semanan Tbk E&Y E&Y E&Y 1 1 1

24 BRPT PT Barito Pacific Tbk Delloitte Delloitte Delloitte 1 1 1

25 BUDI PT Budi Acid Jaya Tbk Moore Stephens Moore Stephens Moore Stephens 0 0 0

26 DPNS PT Duta Pertiwi Nusantara Tbk PKF PKF PKF 0 0 0

27 EKAD PT Ekadharma Internasional Tbk Morison Int. Rodl & Partner Rodl & Partner 0 0 0

28 ETWA PT Eterindo Wahanatama Tbk RSM AAJ Grant Thornton Grant Thornton 0 0 0

29 INCI PT Intanwijaya Internasional Tbk AHCMAD UHY UHY 0 0 0

30 SOBI PT Sorini Agro Asia Corporindo Tbk E&Y KPMG 1 1

31 SRSN PT Indo Acidatama Tbk RSM AAJ RSM AAJ RSM AAJ 0 0 0

91

91

32 TPIA PT Chandra Asri Petrochemical Tbk Delloitte Delloitte Delloitte 1 1 1

33 UNIC PT Unggul Indah Cahaya Tbk E&Y E&Y E&Y 1 1 1

34 AKKU PT Alam Karya Unggul Tbk PKF PKF BWP 0 0 0

35 AKPI PT Argha Karya Prima Industri Tbk E&Y E&Y 1 1

36 APLI PT Asiaplast Industries Tbk BDO BDO E&Y 0 0 1

37 BRNA PT Berlina Tbk Grant Thornton Kreston Int. Kreston Int. 0 0 0

38 FPNI PT Titan Kimia Nusantara Tbk KPMG Delloitte Delloitte 1 1 1

39 IGAR PT Champion Pacific Indonesia Tbk RSM AAJ RSM AAJ RSM AAJ 0 0 0

40 IPOL PT Indopoly Swakarsa Industry Tbk RSM AAJ RSM AAJ RSM AAJ 0 0 0

41 SIAP PT Sekawan Inti Pratama Tbk DFK BASRI Basri 0 0 0

42 SIMA PT Siwani Makmur Tbk ARH&J SSS ARH&J 0 0 0

43 TRST PT Trias Sentosa Tbk E&Y E&Y E&Y 1 1 1

44 YPAS PT Yanaprima Hastapersada Tbk Morison Int. Rodl & Partner Teramihardja 0 0 0

45 JPFA PT Japfa Camfeed Indonesia Tbk Moore Stephens Moore Stephens Moore Stephens 0 0 0

46 SULI PT Sumalindo Lestari Jaya Tbk E&Y E&Y E&Y 1 1 1

47 TIRT PT Tirta Mahakam Resources Tbk JSA JSA KS Int. 0 0 0

48 ALDO PT Alkindo Naratama Tbk DFK DFK 0 0

49 FASW PT Fajar Surya Wisesa Tbk Delloitte Delloitte Delloitte 1 1 1

50 INKP PT Indah Kiat Pulp & Paper Tbk MAZARS MAZARS MAZARS 0 0 0

51 INRU PT Toba Pulp Lestari Tbk JCLS JCS JCS 0 0 0

52 KBRI PT Kertas Basuki Rachmat Indonesia Tbk UHY UHY UHY 0 0 0

53 SAIP PT Surabaya Agung Industri Pulp & Kertas

Tbk DFK DFK DFK 0 0 0

54 SPMA PT Suparma Tbk HLB HLB HLB 0 0 0

55 TKIM PT Pabrik Kertas Tjiwi Kimia Tbk MAZARS MAZARS MAZARS 0 0 0

56 ASII PT Astra International Tbk PWC PWC PWC 1 1 1

57 AUTO PT Astra Otoparts Tbk PWC PWC PWC 1 1 1

58 BRAM PT Indo Kordsa Tbk Delloitte Delloitte Delloitte 1 1 1

59 GDYR PT Goodyear Indonesia Tbk PWC PWC PWC 1 1 1

60 GJTL PT Gajah Tunggal Tbk Delloitte Delloitte Delloitte 1 1 1

61 IMAS PT Indomobil Sukses Internasional Tbk E&Y E&Y E&Y 1 1 1

62 INDS PT Indospring Tbk SSS SSS BDO 0 0 0

63 LPIN PT Multi Prima Sejahtera Tbk PKF PKF PKF 0 0 0

64 MASA PT Multistrada Arah Sarana Tbk E&Y E&Y E&Y 1 1 1

65 NIPS PT Nipress Tbk Muhaemin Budiman BWP 0 0 0

66 PRAS PT Prima Alloy Steel Universal Tbk BMY PKF PKF 0 0 0

67 SMSM PT Selamat Sempurna Tbk Morison Int. Rodl & Partner Rodl & Partner 0 0 0

92

92

68 ADMG PT Polychem Indonesia Tbk Delloitte Delloitte Delloitte 1 1 1

69 ARGO PT Argo Pantes Tbk DFK DFK DFK 0 0 0

70 CNTX PT Century Textile Industry Tbk KPMG KPMG KPMG 1 1 1

71 ERTX PT Eratex Djaja Tbk PKF PKF PKF 0 0 0

72 ESTI PT Ever Shine Tex Tbk E&Y E&Y E&Y 1 1 1

73 HDTX PT Panasia Indo Resources Tbk dbs&d bds&d Bambang 0 0 0

74 INDR PT Indorama Synthetics Tbk Delloitte Delloitte Delloitte 1 1 1

75 MYTX PT Apac Citra Centertex Tbk Morison Int. Moore Stephens Moore Stephens 0 0 0

76 PAFI PT Panasia Filament Inti Tbk AF. RACHMAN KBS 0 0

77 POLY PT Asia Pacific Fibers Tbk Grant Thornton Kreston Int. Kreston Int. 0 0 0

78 RICY PT Ricky Putra Globalindo Tbk JSA JSA JSA 0 0 0

79 SSTM PT Sunson Textile Manufacture Tbk KBS KBS KBS 0 0 0

80 STAR PT Star Petrochem Tbk ARH&J NNS 0 0

81 TFCO PT Tifico Fiber Indonesia Tbk E&Y E&Y E&Y 1 1 1

82 TRIS PT Trisula International Tbk DFK 0

83 UNTX PT Unitex Tbk E&Y E&Y E&Y 1 1 1

84 BATA PT Sepatu Bata Tbk E&Y E&Y E&Y 1 1 1

85 BIMA PT Primarindo Asia Infrastructure Tbk SSS SSS AF. Rachman 0 0 0

86 SIMM PT Surya Intrindo Makmur Tbk Basri 0

87 IKBI PT Sumi Indo Kabel Tbk E&Y E&Y E&Y 1 1 1

88 JECC PT Jembo Cable Company Tbk BDO BDO BDO 0 0 0

89 KBLI PT KMI Wire and Cable Tbk Delloitte Delloitte Delloitte 1 1 1

90 KBLM PT Kabelindo Murni Tbk dbs&d dbs&d Crowe Horwath 0 0 0

91 SCCO PT Supreme Cable Manufacturing &

Commerce Tbk dbs&d Crowe Horwath

0 0

92 VOKS PT Voksel Electric Tbk Grant Thornton RSM AAJ Grant Thornton 0 0 0

93 PTSN PT Sat Nusapersada Tbk Baker Tilly Int. Baker Tilly Int. Baker Tilly Int. 0 0 0

94 MYRX PT Hanson International Tbk ARH&J ARH&J Kreston Int. 0 0 0

95 ADES PT Akasha Wira International Tbk Baker Tilly Int. Baker Tilly Int. Baker Tilly Int. 0 0 0

96 AISA PT Tiga Pilar Sejahtera Food Tbk RSM AAJ RSM AAJ RSM AAJ 0 0 0

97 CEKA PT Cahaya Kalbar Tbk E&Y E&Y E&Y 1 1 1

98 DAVO PT Davomas Abadi Tbk BDO BKR 0 0

99 DLTA PT Delta Djakarta Tbk Delloitte Delloitte Delloitte 1 1 1

100 ICBP PT Indofood CBP Sukses Makmur Tbk. E&Y E&Y E&Y 1 1 1

101 INDF PT Indofood Sukses Makmur Tbk. E&Y E&Y E&Y 1 1 1

102 MLBI PT Multi Bintang Indonesia Tbk KPMG KPMG KPMG 1 1 1

103 PSDN PT Prasidha Aneka Niaga Tbk. E&Y E&Y E&Y 1 1 1

93

93

104 ROTI PT Nippon Indosari Corpindo Tbk E&Y E&Y E&Y 1 1 1

105 SKLT PT Sekar Laut Tbk. PKF PKF PKF 0 0 0

106 STTP PT Siantar Top Tbk. RSM AAJ HLB HLB 0 0 0

107 ULTJ PT Ultrajaya Milk Industry & Trading

Company Tbk. KBS KBS Bambang Budi 0 0 0

108 GGRM PT Gudang Garam Tbk. KPMG KPMG KPMG 1 1 1

109 HMSP PT Hanjaya Mandala Sampoerna Tbk. PWC PWC PWC 1 1 1

110 RMBA PT Bentoel Internasional Investama Tbk PWC PWC 1 1

111 WIIM PT Wismilak Inti Makmur Tbk Grant Thornton 0

112 DVLA PT Darya-Varia Laboratoria Tbk. E&Y E&Y E&Y 1 1 1

113 INAF PT Indofarma (Persero) Tbk. HMR HMR Kreston Int. 0 0 0

114 KAEF PT Kimia Farma (Persero) Tbk Grant Thornton Kreston Int. Kreston Int. 0 0 0

115 KLBF PT Kalbe Farma Tbk. E&Y E&Y E&Y 1 1 1

116 MERK PT Merck Tbk. KPMG KPMG KPMG 1 1 1

117 PYFA PT Pyridam Farma Tbk BDO BDO BDO 0 0 0

118 SCPI PT Merck Sharp & Dohme Indonesia Tbk. PWC PWC PWC 1 1 1

119 SQBI PT Taisho Pharmaceutical Indonesia Tbk PWC PWC PWC 1 1 1

120 TSPC PT Tempo Scan Pacific Tbk BDO BDO BDO 0 0 0

121 MBTO PT Martina Berto Tbk. BDO BDO 0 0

122 MRAT PT Mustika Ratu Tbk. Crowe Horwath Crowe Horwath Crowe Horwath 0 0 0

123 TCID PT Mandom Indonesia Tbk. Delloitte Delloitte Delloitte 1 1 1

124 UNVR PT Unilever Indonesia Tbk. PWC PWC PWC 1 1 1

125 KDSI PT Kedawung Setia Industrial Tbk. Crowe Horwath Crowe Horwath Crowe Horwath 0 0 0

126 KICI PT Kedaung Indah Can Tbk. PKF PKF PKF 0 0 0

127 LMPI PT Langgeng Makmur Industri Tbk. HLB HLB HLB 0 0 0

128 FAST PT Fast Food Indonesia Tbk E&Y E&Y E&Y 1 1 1

129 MYOR PT Mayora Indah Tbk Moore Stephens Moore Stephens Moore Stephens 0 0 0

130 PTSP PT Pioneerindo Gourmet International Tbk RSM AAJ RSM AAJ RSM AAJ 0 0 0

131 SMAR PT Sinar Mas Agro Resources Technology

Tbk. Moore Stephens Moore Stephens Moore Stephens 0 0 0

132 TBLA PT Tunas Baru Lampung Tbk. Moore Stephens Moore Stephens Moore Stephens 0 0 0

133 KARW PT ICTSI Jasa Prima Tbk Morison Int. E&Y 0 1

134 RDTX PT Roda Vivatex Tbk. Baker Tilly Int. Baker Tilly Int. Baker Tilly Int. 0 0 0

135 PBRX PT Pan Brothers Tex Tbk. PKF dbs&d dbs&d 0 0 0

136 AKRA PT AKR Corporindo Tbk E&Y E&Y E&Y 1 1 1

137 CLPI PT Colorpak Indonesia Tbk Morison Int. E&Y E&Y 0 1 1

138 LTLS PT Lautan Luas Tbk. E&Y E&Y 1 1

94

94

139 KKGI PT Resource Alam Indonesia Tbk Baker Tilly Int. E&Y E&Y 0 1 1

140 DYNA PT Dynaplast Tbk E&Y 1

141 LAPD PT Leyand International Tbk RSM AAJ RSM AAJ UHY 0 0 0

142 ASGR PT Astra Graphia Tbk PWC PWC PWC 1 1 1

143 MTDL PT Metrodata Electronics Tbk. Delloitte Delloitte Delloitte 1 1 1

144 MLPL PT Multipolar Tbk. RSM AAJ RSM AAJ RSM AAJ 0 0 0

145 MYOH PT Samindo Resources Tbk. SSS Morison Int. Morison Int. 0 0 0

146 HEXA PT Hexindo Adiperkasa Tbk E&Y E&Y E&Y 1 1 1

147 INTA PT Intraco Penta Tbk Moore Stephens Delloitte Delloitte 0 1 1

148 TURI PT Tunas Ridean Tbk. PWC PWC PWC 1 1 1

149 UNTR PT United Tractor Tbk PWC PWC PWC 1 1 1

150 INTD PT Inter Delta Tbk Baker Tilly Int. Richard Risambessy Richard Risambessy 0 0 0

151 MDRN PT Modern Internasional Tbk. E&Y E&Y E&Y 1 1 1

152 KONI PT Perdana Bangun Pusaka Tbk E&Y E&Y E&Y 1 1 1

153 BAJA PT Saranacentral Bajatama Tbk Mc Millan Woods Mc Millan Woods 0 0

154 TIRA PT Tira Austenite Tbk MAZARS MAZARS MAZARS 0 0 0

155 MITI PT Mitra Investindo Tbk BDO BDO BDO 0 0 0

95

95

Lampiran Perusahaan Multinasional


1 INTP PT Indocement Tunggal Prakarsa Tbk. 1 1 1

2 SMCB PT Holcim Indonesia Tbk. 0 0 0

3 SMGR PT Semen Gresik (Persero) Tbk 0 0 0

4 AMFG PT Asahimas Flat Glass Tbk 1 1 1

5 ARNA PT Arwana Citramulia Tbk 0 0 0

6 IKAI PT Intikeramik Alamsari Industri Tbk 0 0 0

7 KIAS PT Keramika Indonesia Assosiasi Tbk 0 0 0

8 MLIA PT Mulia Industrindo Tbk 0 0 0

9 TOTO PT Surya Toto Indonesia Tbk 1 1 1

10 ALMI PT Alumindo Light Metal Industry Tbk 0 0 0

11 BTON PT Betonjaya Manunggal Tbk 0 0 0

12 CTBN PT Citra Tubindo Tbk 1 1 1

13 GDST PT Gunawan Dianjaya Steel Tbk 0 0 0

14 INAI PT Indal Aluminium Industry Tbk 0 0 0

15 ITMA PT Sumber Energi Andalan Tbk 0 0 0

16 JKSW PT Jakarta Kyoei Steel Works Tbk 0 0 0

17 JPRS PT Jaya Pari Steel Tbk 0 0 0

18 KRAS PT Krakatau Steel (Persero) Tbk 0 0 0

19 LION PT Lion Metal Works Tbk 0 0 0

20 LMSH PT Lion Mesh Prima Tbk 0 0 0

21 NIKL PT Pelat Timah Nusantara Tbk 0 0 0

22 PICO PT Pelangi Indah Canindo Tbk 0 0 0

23 TBMS PT Tembaga Mulia Semanan Tbk 1 1 1

24 BRPT PT Barito Pacific Tbk 0 0 0

25 BUDI PT Budi Acid Jaya Tbk 0 0 0

26 DPNS PT Duta Pertiwi Nusantara Tbk 0 0 0

27 EKAD PT Ekadharma Internasional Tbk 0 0 0

28 ETWA PT Eterindo Wahanatama Tbk 0 0 0

96

96

29 INCI PT Intanwijaya Internasional Tbk 0 0 0

30 SOBI PT Sorini Agro Asia Corporindo Tbk 0 0 0

31 SRSN PT Indo Acidatama Tbk 0 0 0

32 TPIA PT Chandra Asri Petrochemical Tbk 0 0 0

33 UNIC PT Unggul Indah Cahaya Tbk 1 1 1

34 AKKU PT Alam Karya Unggul Tbk 0 0 0

35 AKPI PT Argha Karya Prima Industri Tbk 1 1 1

36 APLI PT Asiaplast Industries Tbk 0 0 0

37 BRNA PT Berlina Tbk 0 0 0

38 FPNI PT Titan Kimia Nusantara Tbk 0 0 0

39 IGAR PT Champion Pacific Indonesia Tbk 0 0 0

40 IPOL PT Indopoly Swakarsa Industry Tbk 1 1 1

41 SIAP PT Sekawan Inti Pratama Tbk 0 0 0

42 SIMA PT Siwani Makmur Tbk 0 0 0

43 TRST PT Trias Sentosa Tbk 1 1 1

44 YPAS PT Yanaprima Hastapersada Tbk 0 0 0

45 JPFA PT Japfa Camfeed Indonesia Tbk 0 0 0

46 SULI PT Sumalindo Lestari Jaya Tbk 0 0 0

47 TIRT PT Tirta Mahakam Resources Tbk 0 0 0

48 ALDO PT Alkindo Naratama Tbk 0 0 0

49 FASW PT Fajar Surya Wisesa Tbk 0 0 0

50 INKP PT Indah Kiat Pulp & Paper Tbk 1 1 1

51 INRU PT Toba Pulp Lestari Tbk 0 0 0

52 KBRI PT Kertas Basuki Rachmat Indonesia Tbk 0 0 0

53 SAIP PT Surabaya Agung Industri Pulp & Kertas Tbk 0 0 0

54 SPMA PT Suparma Tbk 0 0 0

55 TKIM PT Pabrik Kertas Tjiwi Kimia Tbk 1 1 1

56 ASII PT Astra International Tbk 1 1 1

57 AUTO PT Astra Otoparts Tbk 1 1 1

58 BRAM PT Indo Kordsa Tbk 1 1 1

59 GDYR PT Goodyear Indonesia Tbk 1 1 1

60 GJTL PT Gajah Tunggal Tbk 1 1 1

61 IMAS PT Indomobil Sukses Internasional Tbk 0 0 0

62 INDS PT Indospring Tbk 0 0 0

97

97

63 LPIN PT Multi Prima Sejahtera Tbk 0 0 0

64 MASA PT Multistrada Arah Sarana Tbk 0 0 0

65 NIPS PT Nipress Tbk 0 0 0

66 PRAS PT Prima Alloy Steel Universal Tbk 0 0 0

67 SMSM PT Selamat Sempurna Tbk 0 0 0

68 ADMG PT Polychem Indonesia Tbk 0 0 0

69 ARGO PT Argo Pantes Tbk 0 0 0

70 CNTX PT Century Textile Industry Tbk 0 0 0

71 ERTX PT Eratex Djaja Tbk 0 0 0

72 ESTI PT Ever Shine Tex Tbk 0 0 0

73 HDTX PT Panasia Indo Resources Tbk 0 0 0

74 INDR PT Indorama Synthetics Tbk 0 0 0

75 MYTX PT Apac Citra Centertex Tbk 0 0 0

76 PAFI PT Panasia Filament Inti Tbk 0 0 0

77 POLY PT Asia Pacific Fibers Tbk 0 0 0

78 RICY PT Ricky Putra Globalindo Tbk 0 0 0

79 SSTM PT Sunson Textile Manufacture Tbk 0 0 0

80 STAR PT Star Petrochem Tbk 0 0 0

81 TFCO PT Tifico Fiber Indonesia Tbk 0 0 0

82 TRIS PT Trisula International Tbk 0 0 0

83 UNTX PT Unitex Tbk 0 0 0

84 BATA PT Sepatu Bata Tbk 0 0 0

85 BIMA PT Primarindo Asia Infrastructure Tbk 0 0 0

86 SIMM PT Surya Intrindo Makmur Tbk 0 0 0

87 IKBI PT Sumi Indo Kabel Tbk 0 0 0

88 JECC PT Jembo Cable Company Tbk 0 0 0

89 KBLI PT KMI Wire and Cable Tbk 0 0 0

90 KBLM PT Kabelindo Murni Tbk 0 0 0


Tbk 0 0 0

92 VOKS PT Voksel Electric Tbk 1 1 1

93 PTSN PT Sat Nusapersada Tbk 0 0 0

94 MYRX PT Hanson International Tbk 0 0 0

95 ADES PT Akasha Wira International Tbk 0 0 0

98

98

96 AISA PT Tiga Pilar Sejahtera Food Tbk 0 0 0

97 CEKA PT Cahaya Kalbar Tbk 0 0 0

98 DAVO PT Davomas Abadi Tbk 0 0 0

99 DLTA PT Delta Djakarta Tbk 1 1 1

100 ICBP PT Indofood CBP Sukses Makmur Tbk. 0 0 0

101 INDF PT Indofood Sukses Makmur Tbk. 0 0 0

102 MLBI PT Multi Bintang Indonesia Tbk 0 0 0

103 PSDN PT Prasidha Aneka Niaga Tbk. 0 0 0

104 ROTI PT Nippon Indosari Corpindo Tbk 0 0 0

105 SKLT PT Sekar Laut Tbk. 0 0 0

106 STTP PT Siantar Top Tbk. 0 0 0

107 ULTJ PT Ultrajaya Milk Industry & Trading Company Tbk. 0 0 0

108 GGRM PT Gudang Garam Tbk. 0 0 0

109 HMSP PT Hanjaya Mandala Sampoerna Tbk. 0 0 0

110 RMBA PT Bentoel Internasional Investama Tbk 0 0 0

111 WIIM PT Wismilak Inti Makmur Tbk 0 0 0

112 DVLA PT Darya-Varia Laboratoria Tbk. 0 0 0

113 INAF PT Indofarma (Persero) Tbk. 0 0 0

114 KAEF PT Kimia Farma (Persero) Tbk 0 0 0

115 KLBF PT Kalbe Farma Tbk. 1 1 1

116 MERK PT Merck Tbk. 1 1 1

117 PYFA PT Pyridam Farma Tbk 0 0 0

118 SCPI PT Merck Sharp & Dohme Indonesia Tbk. 0 0 0

119 SQBI PT Taisho Pharmaceutical Indonesia Tbk 0 0 0

120 TSPC PT Tempo Scan Pacific Tbk 0 0 0

121 MBTO PT Martina Berto Tbk. 0 0 0

122 MRAT PT Mustika Ratu Tbk. 0 0 0

123 TCID PT Mandom Indonesia Tbk. 0 0 0

124 UNVR PT Unilever Indonesia Tbk. 1 1 1

125 KDSI PT Kedawung Setia Industrial Tbk. 0 0 0

126 KICI PT Kedaung Indah Can Tbk. 0 0 0

127 LMPI PT Langgeng Makmur Industri Tbk. 0 0 0

128 FAST PT Fast Food Indonesia Tbk 0 0 0

99

99

129 MYOR PT Mayora Indah Tbk 0 0 0

130 PTSP PT Pioneerindo Gourmet International Tbk 0 0 0

131 SMAR PT Sinar Mas Agro Resources Technology Tbk. 0 0 0

132 TBLA PT Tunas Baru Lampung Tbk. 0 0 0

133 KARW PT ICTSI Jasa Prima Tbk 0 0 0

134 RDTX PT Roda Vivatex Tbk. 0 0 0

135 PBRX PT Pan Brothers Tex Tbk. 0 0 0

136 AKRA PT AKR Corporindo Tbk 1 1 1

137 CLPI PT Colorpak Indonesia Tbk 0 0 0

138 LTLS PT Lautan Luas Tbk. 1 1 1

139 KKGI PT Resource Alam Indonesia Tbk 0 0 0

140 DYNA PT Dynaplast Tbk 0 0 0

141 LAPD PT Leyand International Tbk 0 0 0

142 ASGR PT Astra Graphia Tbk 1 1 1

143 MTDL PT Metrodata Electronics Tbk. 0 0 0

144 MLPL PT Multipolar Tbk. 0 0 0

145 MYOH PT Samindo Resources Tbk. 0 0 0

146 HEXA PT Hexindo Adiperkasa Tbk 0 0 0

147 INTA PT Intraco Penta Tbk 0 0 0

148 TURI PT Tunas Ridean Tbk. 0 0 0

149 UNTR PT United Tractor Tbk 1 1 1

150 INTD PT Inter Delta Tbk 0 0 0

151 MDRN PT Modern Internasional Tbk. 0 0 0

152 KONI PT Perdana Bangun Pusaka Tbk 0 0 0

153 BAJA PT Saranacentral Bajatama Tbk 0 0 0

154 TIRA PT Tira Austenite Tbk 0 0 0

155 MITI PT Mitra Investindo Tbk 0 0 0

100

100

Lampiran Umur Listing

No Kode Perusahaan Tahun IPO 2010 2011 2012

1 INTP PT Indocement Tunggal Prakarsa Tbk. 1989 21 22 23

2 SMCB PT Holcim Indonesia Tbk. 1977 33 34 35

3 SMGR PT Semen Gresik (Persero) Tbk 1991 19 20 21

4 AMFG PT Asahimas Flat Glass Tbk 1995 15 16 17

5 ARNA PT Arwana Citramulia Tbk 2001 9 10 11

6 IKAI PT Intikeramik Alamsari Industri Tbk 1997 13 14 15

7 KIAS PT Keramika Indonesia Assosiasi Tbk 2007 3 4 5

8 MLIA PT Mulia Industrindo Tbk 1994 16 17 18

9 TOTO PT Surya Toto Indonesia Tbk 1990 20 21 22

10 ALMI PT Alumindo Light Metal Industry Tbk 1997 13 14 15

11 BTON PT Betonjaya Manunggal Tbk 2001 9 10 11

12 CTBN PT Citra Tubindo Tbk 1989 21 22 23

13 GDST PT Gunawan Dianjaya Steel Tbk 2009 1 2 3

14 INAI PT Indal Aluminium Industry Tbk 1994 16 17 18

15 ITMA PT Sumber Energi Andalan Tbk 2007 3 4 5

16 JKSW PT Jakarta Kyoei Steel Works Tbk 1997 13 14 15

17 JPRS PT Jaya Pari Steel Tbk 1989 21 22 23

18 KRAS PT Krakatau Steel (Persero) Tbk 2010 0 1 2

19 LION PT Lion Metal Works Tbk 1993 17 18 19

20 LMSH PT Lion Mesh Prima Tbk 1990 20 21 22

21 NIKL PT Pelat Timah Nusantara Tbk 2009 1 2 3

22 PICO PT Pelangi Indah Canindo Tbk 1996 14 15 16

23 TBMS PT Tembaga Mulia Semanan Tbk 1990 20 21 22

24 BRPT PT Barito Pacific Tbk 1993 17 18 19

25 BUDI PT Budi Acid Jaya Tbk 1995 15 16 17

26 DPNS PT Duta Pertiwi Nusantara Tbk 1990 20 21 22

27 EKAD PT Ekadharma Internasional Tbk 1990 20 21 22

28 ETWA PT Eterindo Wahanatama Tbk 1997 13 14 15

29 INCI PT Intanwijaya Internasional Tbk 1990 20 21 22

30 SOBI PT Sorini Agro Asia Corporindo Tbk 1992 18 19 20

101

101

31 SRSN PT Indo Acidatama Tbk 1993 17 18 19

32 TPIA PT Chandra Asri Petrochemical Tbk 2008 2 3 4

33 UNIC PT Unggul Indah Cahaya Tbk 1989 21 22 23

34 AKKU PT Alam Karya Unggul Tbk 2004 6 7 8

35 AKPI PT Argha Karya Prima Industri Tbk 1992 18 19 20

36 APLI PT Asiaplast Industries Tbk 2000 10 11 12

37 BRNA PT Berlina Tbk 1989 21 22 23

38 FPNI PT Titan Kimia Nusantara Tbk 2002 8 9 10

39 IGAR PT Champion Pacific Indonesia Tbk 1990 20 21 22

40 IPOL PT Indopoly Swakarsa Industry Tbk 2010 0 1 2

41 SIAP PT Sekawan Inti Pratama Tbk 2008 2 3 4

42 SIMA PT Siwani Makmur Tbk 1994 16 17 18

43 TRST PT Trias Sentosa Tbk 1990 20 21 22

44 YPAS PT Yanaprima Hastapersada Tbk 2008 2 3 4

45 JPFA PT Japfa Camfeed Indonesia Tbk 1989 21 22 23

46 SULI PT Sumalindo Lestari Jaya Tbk 1994 16 17 18

47 TIRT PT Tirta Mahakam Resources Tbk 1999 11 12 13

48 ALDO PT Alkindo Naratama Tbk 2011 0 1

49 FASW PT Fajar Surya Wisesa Tbk 1994 16 17 18

50 INKP PT Indah Kiat Pulp & Paper Tbk 1990 20 21 22

51 INRU PT Toba Pulp Lestari Tbk 2007 3 4 5

52 KBRI PT Kertas Basuki Rachmat Indonesia Tbk 2008 2 3 4

53 SAIP PT Surabaya Agung Industri Pulp & Kertas Tbk 1993 17 18 19

54 SPMA PT Suparma Tbk 1994 16 17 18

55 TKIM PT Pabrik Kertas Tjiwi Kimia Tbk 1990 20 21 22

56 ASII PT Astra International Tbk 1990 20 21 22

57 AUTO PT Astra Otoparts Tbk 1998 12 13 14

58 BRAM PT Indo Kordsa Tbk 1990 20 21 22

59 GDYR PT Goodyear Indonesia Tbk 1980 30 31 32

60 GJTL PT Gajah Tunggal Tbk 1990 20 21 22

61 IMAS PT Indomobil Sukses Internasional Tbk 1993 17 18 19

62 INDS PT Indospring Tbk 1990 20 21 22

63 LPIN PT Multi Prima Sejahtera Tbk 1990 20 21 22

64 MASA PT Multistrada Arah Sarana Tbk 2005 5 6 7

102

102

65 NIPS PT Nipress Tbk 1991 19 20 21

66 PRAS PT Prima Alloy Steel Universal Tbk 1990 20 21 22

67 SMSM PT Selamat Sempurna Tbk 1996 14 15 16

68 ADMG PT Polychem Indonesia Tbk 1993 17 18 19

69 ARGO PT Argo Pantes Tbk 1991 19 20 21

70 CNTX PT Century Textile Industry Tbk 1979 31 32 33

71 ERTX PT Eratex Djaja Tbk 1990 20 21 22

72 ESTI PT Ever Shine Tex Tbk 1992 18 19 20

73 HDTX PT Panasia Indo Resources Tbk 1990 20 21 22

74 INDR PT Indorama Synthetics Tbk 1990 20 21 22

75 MYTX PT Apac Citra Centertex Tbk 1989 21 22 23

76 PAFI PT Panasia Filament Inti Tbk 1997 13 14 15

77 POLY PT Asia Pacific Fibers Tbk 1991 19 20 21

78 RICY PT Ricky Putra Globalindo Tbk 1998 12 13 14

79 SSTM PT Sunson Textile Manufacture Tbk 1997 13 14 15

80 STAR PT Star Petrochem Tbk 2011 0 1

81 TFCO PT Tifico Fiber Indonesia Tbk 1980 30 31 32

82 TRIS PT Trisula International Tbk 2012 0

83 UNTX PT Unitex Tbk 2007 3 4 5

84 BATA PT Sepatu Bata Tbk 1982 28 29 30

85 BIMA PT Primarindo Asia Infrastructure Tbk 1994 16 17 18

86 SIMM PT Surya Intrindo Makmur Tbk 2000 10 11 12

87 IKBI PT Sumi Indo Kabel Tbk 1991 19 20 21

88 JECC PT Jembo Cable Company Tbk 1992 18 19 20

89 KBLI PT KMI Wire and Cable Tbk 1992 18 19 20

90 KBLM PT Kabelindo Murni Tbk 1992 18 19 20

91 SCCO PT Supreme Cable Manufacturing & Commerce Tbk 1982 28 29 30

92 VOKS PT Voksel Electric Tbk 1990 20 21 22

93 PTSN PT Sat Nusapersada Tbk 2007 3 4 5

94 MYRX PT Hanson International Tbk 1990 20 21 22

95 ADES PT Akasha Wira International Tbk 1994 16 17 18

96 AISA PT Tiga Pilar Sejahtera Food Tbk 1997 13 14 15

97 CEKA PT Cahaya Kalbar Tbk 1996 14 15 16

98 DAVO PT Davomas Abadi Tbk 1994 16 17 18

103

103

99 DLTA PT Delta Djakarta Tbk 1984 26 27 28

100 ICBP PT Indofood CBP Sukses Makmur Tbk. 2010 0 1 2

101 INDF PT Indofood Sukses Makmur Tbk. 1994 16 17 18

102 MLBI PT Multi Bintang Indonesia Tbk 1981 29 30 31

103 PSDN PT Prasidha Aneka Niaga Tbk. 1994 16 17 18

104 ROTI PT Nippon Indosari Corpindo Tbk 2010 0 1 2

105 SKLT PT Sekar Laut Tbk. 1993 17 18 19

106 STTP PT Siantar Top Tbk. 1996 14 15 16

107 ULTJ PT Ultrajaya Milk Industry & Trading Company Tbk. 1990 20 21 22

108 GGRM PT Gudang Garam Tbk. 1990 20 21 22

109 HMSP PT Hanjaya Mandala Sampoerna Tbk. 1990 20 21 22

110 RMBA PT Bentoel Internasional Investama Tbk 1990 20 21 22

111 WIIM PT Wismilak Inti Makmur Tbk 2012 0

112 DVLA PT Darya-Varia Laboratoria Tbk. 1994 16 17 18

113 INAF PT Indofarma (Persero) Tbk. 2001 9 10 11

114 KAEF PT Kimia Farma (Persero) Tbk 2001 9 10 11

115 KLBF PT Kalbe Farma Tbk. 1991 19 20 21

116 MERK PT Merck Tbk. 1981 29 30 31

117 PYFA PT Pyridam Farma Tbk 2001 9 10 11

118 SCPI PT Merck Sharp & Dohme Indonesia Tbk. 1990 20 21 22

119 SQBI PT Taisho Pharmaceutical Indonesia Tbk 1983 27 28 29

120 TSPC PT Tempo Scan Pacific Tbk 1994 16 17 18

121 MBTO PT Martina Berto Tbk. 2011 0 1

122 MRAT PT Mustika Ratu Tbk. 1995 15 16 17

123 TCID PT Mandom Indonesia Tbk. 1993 17 18 19

124 UNVR PT Unilever Indonesia Tbk. 1982 28 29 30

125 KDSI PT Kedawung Setia Industrial Tbk. 1996 14 15 16

126 KICI PT Kedaung Indah Can Tbk. 1993 17 18 19

127 LMPI PT Langgeng Makmur Industri Tbk. 1994 16 17 18

128 FAST PT Fast Food Indonesia Tbk 1993 17 18 19

129 MYOR PT Mayora Indah Tbk 1990 20 21 22

130 PTSP PT Pioneerindo Gourmet International Tbk 1994 16 17 18

131 SMAR PT Sinar Mas Agro Resources Technology Tbk. 1992 18 19 20

132 TBLA PT Tunas Baru Lampung Tbk. 2000 10 11 12

104

104

133 KARW PT ICTSI Jasa Prima Tbk 1994 16 17 18

134 RDTX PT Roda Vivatex Tbk. 1990 20 21 22

135 PBRX PT Pan Brothers Tex Tbk. 1990 20 21 22

136 AKRA PT AKR Corporindo Tbk 1994 16 17 18

137 CLPI PT Colorpak Indonesia Tbk 2001 9 10 11

138 LTLS PT Lautan Luas Tbk. 1997 13 14 15

139 KKGI PT Resource Alam Indonesia Tbk 1991 19 20 21

140 DYNA PT Dynaplast Tbk 1991 19 20 21

141 LAPD PT Leyand International Tbk 2001 9 10 11

142 ASGR PT Astra Graphia Tbk 1989 21 22 23

143 MTDL PT Metrodata Electronics Tbk. 1990 20 21 22

144 MLPL PT Multipolar Tbk. 1989 21 22 23

145 MYOH PT Samindo Resources Tbk. 2007 3 4 5

146 HEXA PT Hexindo Adiperkasa Tbk 1995 15 16 17

147 INTA PT Intraco Penta Tbk 1993 17 18 19

148 TURI PT Tunas Ridean Tbk. 1995 15 16 17

149 UNTR PT United Tractor Tbk 1989 21 22 23

150 INTD PT Inter Delta Tbk 1989 21 22 23

151 MDRN PT Modern Internasional Tbk. 1991 19 20 21

152 KONI PT Perdana Bangun Pusaka Tbk 1995 15 16 17

153 BAJA PT Saranacentral Bajatama Tbk 2011 0 1

154 TIRA PT Tira Austenite Tbk 1993 17 18 19

155 MITI PT Mitra Investindo Tbk 1997 13 14 15

105

105

Lampiran Audit Delay

No Kode Perusahaan 2010 2011 2012 2010 2011 2012

1 INTP PT Indocement Tunggal Prakarsa Tbk. 28-Feb-11 12-Mar-12 07-Mar-13 59 72 67

2 SMCB PT Holcim Indonesia Tbk. 31-Jan-11 14-Feb-12 15-Feb-13 31 45 46

3 SMGR PT Semen Gresik (Persero) Tbk 08-Mar-11 19-Mar-12 15-Feb-13 67 79 46

4 AMFG PT Asahimas Flat Glass Tbk 25-Mar-11 28-Mar-12 n.a 84 88 #VALUE!

5 ARNA PT Arwana Citramulia Tbk 15-Mar-11 05-Mar-12 05-Mar-13 74 65 65

6 IKAI PT Intikeramik Alamsari Industri Tbk n.a 14-Mei-12 22-Apr-13 #VALUE! 135 113

7 KIAS PT Keramika Indonesia Assosiasi Tbk 18-Mar-11 29-Mar-12 n.a 77 89 #VALUE!

8 MLIA PT Mulia Industrindo Tbk 25-Mar-11 26-Mar-12 22-Mar-13 84 86 82

9 TOTO PT Surya Toto Indonesia Tbk 28-Mar-11 27-Mar-12 27-Mar-13 87 87 87

10 ALMI PT Alumindo Light Metal Industry Tbk 14-Mar-11 19-Mar-12 22-Mar-13 73 79 82

11 BTON PT Betonjaya Manunggal Tbk 09-Mar-11 21-Mar-12 22-Mar-13 68 81 82

12 CTBN PT Citra Tubindo Tbk 17-Feb-11 16-Feb-12 18-Feb-13 48 47 49

13 GDST PT Gunawan Dianjaya Steel Tbk 16-Mar-11 20-Mar-12 22-Mar-13 75 80 82

14 INAI PT Indal Aluminium Industry Tbk 24-Mar-11 22-Mar-12 22-Mar-13 83 82 82

15 ITMA PT Sumber Energi Andalan Tbk n.a 11-Mei-12 29-Apr-13 #VALUE! 132 120

16 JKSW PT Jakarta Kyoei Steel Works Tbk 24-Mar-11 30-Mar-12 20-Mar-13 83 90 80

17 JPRS PT Jaya Pari Steel Tbk 23-Mar-11 21-Mar-12 22-Mar-13 82 81 82

18 KRAS PT Krakatau Steel (Persero) Tbk 18-Mar-11 05-Mar-12 11-Mar-13 77 65 71

19 LION PT Lion Metal Works Tbk 11-Mar-11 12-Mar-12 25-Mar-13 70 72 85

20 LMSH PT Lion Mesh Prima Tbk 04-Mar-11 12-Mar-12 n.a 63 72 #VALUE!

21 NIKL PT Pelat Timah Nusantara Tbk 18-Feb-11 01-Mar-12 26-Feb-13 49 61 57

22 PICO PT Pelangi Indah Canindo Tbk 25-Mar-11 26-Mar-12 26-Mar-13 84 86 86

23 TBMS PT Tembaga Mulia Semanan Tbk 08-Mar-11 16-Mar-12 18-Mar-13 67 76 78

24 BRPT PT Barito Pacific Tbk 23-Mar-11 21-Mar-12 27-Mar-13 82 81 87

25 BUDI PT Budi Acid Jaya Tbk 23-Mar-11 22-Mar-12 22-Mar-13 82 82 82

26 DPNS PT Duta Pertiwi Nusantara Tbk 25-Mar-11 19-Apr-12 25-Mar-13 84 110 85

27 EKAD PT Ekadharma Internasional Tbk 21-Mar-11 07-Mar-12 20-Mar-13 80 67 80

28 ETWA PT Eterindo Wahanatama Tbk 28-Mar-11 28-Mar-12 27-Mar-13 87 88 87

29 INCI PT Intanwijaya Internasional Tbk 31-Mar-11 27-Mar-12 20-Mar-13 90 87 80

30 SOBI PT Sorini Agro Asia Corporindo Tbk 21-Mar-11 n.a 30-Agust-13 80 #VALUE! 91

31 SRSN PT Indo Acidatama Tbk 21-Mar-11 29-Mar-12 22-Mar-13 80 89 82

32 TPIA PT Chandra Asri Petrochemical Tbk 14-Mar-11 19-Mar-12 25-Mar-13 73 79 85

106

106

33 UNIC PT Unggul Indah Cahaya Tbk 18-Feb-11 15-Mar-12 28-Feb-13 49 75 59

34 AKKU PT Alam Karya Unggul Tbk 29-Mar-11 28-Mar-12 01-Mar-13 88 88 61

35 AKPI PT Argha Karya Prima Industri Tbk n.a 26-Mar-12 20-Mar-13 #VALUE! 86 80

36 APLI PT Asiaplast Industries Tbk 23-Mar-11 22-Mar-12 21-Mar-13 82 82 81

37 BRNA PT Berlina Tbk 16-Mar-11 26-Mar-12 20-Mar-13 75 86 80

38 FPNI PT Titan Kimia Nusantara Tbk 25-Feb-11 28-Feb-12 04-Mar-13 56 59 64

39 IGAR PT Champion Pacific Indonesia Tbk 21-Mar-11 02-Feb-12 14-Feb-13 80 33 45

40 IPOL PT Indopoly Swakarsa Industry Tbk 18-Mar-11 29-Mar-12 27-Mar-13 77 89 87

41 SIAP PT Sekawan Inti Pratama Tbk 14-Mar-11 02-Feb-12 20-Mar-13 73 33 80

42 SIMA PT Siwani Makmur Tbk 21-Mar-11 26-Mar-12 26-Mar-13 80 86 86

43 TRST PT Trias Sentosa Tbk 11-Mar-11 22-Mar-12 22-Mar-13 70 82 82

44 YPAS PT Yanaprima Hastapersada Tbk 07-Mar-11 07-Mar-12 08-Mar-13 66 67 68

45 JPFA PT Japfa Camfeed Indonesia Tbk 25-Mar-11 26-Mar-12 25-Mar-13 84 86 85

46 SULI PT Sumalindo Lestari Jaya Tbk 15-Apr-11 16-Apr-12 18-Apr-13 105 107 109

47 TIRT PT Tirta Mahakam Resources Tbk 21-Mar-11 22-Mar-12 22-Mar-13 80 82 82

48 ALDO PT Alkindo Naratama Tbk n.a 22-Mar-12 25-Mar-13 #VALUE! 82 85

49 FASW PT Fajar Surya Wisesa Tbk 25-Mar-11 22-Mar-12 27-Mar-13 84 82 87

50 INKP PT Indah Kiat Pulp & Paper Tbk 21-Mar-11 22-Mar-12 18-Mar-13 80 82 78

51 INRU PT Toba Pulp Lestari Tbk 08-Mar-11 07-Mar-12 05-Mar-13 67 67 65

52 KBRI PT Kertas Basuki Rachmat Indonesia Tbk 07-Mar-11 20-Mar-12 26-Mar-13 66 80 86

53 SAIP PT Surabaya Agung Industri Pulp & Kertas

Tbk 14-Mar-11 19-Mar-12 20-Mar-13 73 79 80

54 SPMA PT Suparma Tbk 17-Mar-11 19-Mar-12 18-Mar-13 76 79 78

55 TKIM PT Pabrik Kertas Tjiwi Kimia Tbk 21-Mar-11 22-Mar-12 18-Mar-13 80 82 78

56 ASII PT Astra International Tbk 24-Feb-11 24-Feb-12 26-Feb-13 55 55 57

57 AUTO PT Astra Otoparts Tbk 18-Feb-11 20-Feb-12 20-Feb-13 49 51 51

58 BRAM PT Indo Kordsa Tbk 21-Mar-11 22-Mar-12 22-Mar-13 80 82 82

59 GDYR PT Goodyear Indonesia Tbk 04-Mar-11 29-Mar-12 27-Mar-13 63 89 87

60 GJTL PT Gajah Tunggal Tbk 22-Mar-11 27-Mar-12 27-Mar-13 81 87 87

61 IMAS PT Indomobil Sukses Internasional Tbk 25-Apr-11 09-Mar-12 08-Mar-13 115 69 68

62 INDS PT Indospring Tbk 22-Mar-11 26-Mar-12 25-Mar-13 81 86 85

63 LPIN PT Multi Prima Sejahtera Tbk 10-Mar-11 30-Mar-12 28-Mar-13 69 90 88

64 MASA PT Multistrada Arah Sarana Tbk 25-Feb-11 14-Mar-12 14-Mar-13 56 74 74

65 NIPS PT Nipress Tbk 25-Mar-11 30-Apr-12 27-Mar-13 84 121 87

66 PRAS PT Prima Alloy Steel Universal Tbk 07-Apr-11 17-Mar-12 17-Mei-13 97 77 138

67 SMSM PT Selamat Sempurna Tbk 21-Mar-11 07-Mar-12 08-Mar-13 80 67 68

68 ADMG PT Polychem Indonesia Tbk 18-Mar-11 26-Mar-12 28-Mei-13 77 86 149

107

107

69 ARGO PT Argo Pantes Tbk 15-Mar-11 16-Mar-12 27-Mar-13 74 76 87

70 CNTX PT Century Textile Industry Tbk 30-Mar-11 29-Mar-12 28-Mar-13 89 89 88

71 ERTX PT Eratex Djaja Tbk 30-Mar-11 17-Feb-12 26-Feb-13 89 48 57

72 ESTI PT Ever Shine Tex Tbk 16-Mar-11 20-Mar-12 20-Mar-13 75 80 80

73 HDTX PT Panasia Indo Resources Tbk 21-Mar-11 09-Mar-12 17-Mar-13 80 69 77

74 INDR PT Indorama Synthetics Tbk 11-Mar-11 27-Mar-12 27-Mar-13 70 87 87

75 MYTX PT Apac Citra Centertex Tbk 24-Mar-11 28-Mar-12 25-Mar-13 83 88 85

76 PAFI PT Panasia Filament Inti Tbk 24-Mar-11 26-Apr-12 n.a 83 117 #VALUE!

77 POLY PT Asia Pacific Fibers Tbk 23-Mar-11 21-Mar-12 18-Mar-13 82 81 78

78 RICY PT Ricky Putra Globalindo Tbk 21-Mar-11 27-Mar-12 22-Mar-13 80 87 82

79 SSTM PT Sunson Textile Manufacture Tbk 28-Apr-11 29-Mei-12 07-Mei-13 118 150 128

80 STAR PT Star Petrochem Tbk n.a 29-Mar-12 25-Mar-13 #VALUE! 89 85

81 TFCO PT Tifico Fiber Indonesia Tbk 23-Mar-11 21-Mar-12 21-Mar-13 82 81 81

82 TRIS PT Trisula International Tbk n.a n.a 20-Mar-13 #VALUE! #VALUE! 80

83 UNTX PT Unitex Tbk 25-Mar-11 15-Mar-12 22-Mar-13 84 75 82

84 BATA PT Sepatu Bata Tbk 24-Mar-11 14-Mar-12 27-Mar-13 83 74 87

85 BIMA PT Primarindo Asia Infrastructure Tbk 17-Mar-11 12-Mar-12 25-Mar-13 76 72 85

86 SIMM PT Surya Intrindo Makmur Tbk 22-Mar-11 n.a n.a 81 #VALUE! #VALUE!

87 IKBI PT Sumi Indo Kabel Tbk 03-Mar-11 25-Mei-12 15-Mei-13 62 146 136

88 JECC PT Jembo Cable Company Tbk 14-Mar-11 16-Mar-12 19-Mar-13 73 76 79

89 KBLI PT KMI Wire and Cable Tbk 10-Mar-11 29-Mar-12 15-Mar-13 69 89 75

90 KBLM PT Kabelindo Murni Tbk 25-Mar-11 27-Mar-12 28-Mar-13 84 87 88

91 SCCO PT Supreme Cable Manufacturing &

Commerce Tbk n.a 26-Mar-12 28-Mar-13

#VALUE! 86 88

92 VOKS PT Voksel Electric Tbk 18-Mar-11 16-Mar-12 20-Mar-13 77 76 80

93 PTSN PT Sat Nusapersada Tbk 08-Mar-11 05-Mar-12 08-Mar-13 67 65 68

94 MYRX PT Hanson International Tbk 30-Mar-11 24-Feb-12 25-Mar-13 89 55 85

95 ADES PT Akasha Wira International Tbk 10-Mar-11 19-Mar-12 08-Mar-13 69 79 68

96 AISA PT Tiga Pilar Sejahtera Food Tbk 29-Apr-11 12-Apr-12 28-Mar-13 119 103 88

97 CEKA PT Cahaya Kalbar Tbk 04-Mar-11 12-Mar-12 11-Mar-13 63 72 71

98 DAVO PT Davomas Abadi Tbk 23-Feb-11 n.a 31-Mei-13 54 #VALUE! 152

99 DLTA PT Delta Djakarta Tbk 23-Mar-11 27-Mar-12 27-Mar-13 82 87 87

100 ICBP PT Indofood CBP Sukses Makmur Tbk. 11-Mar-11 15-Mar-12 11-Mar-13 70 75 71

101 INDF PT Indofood Sukses Makmur Tbk. 11-Mar-11 15-Mar-12 11-Mar-13 70 75 71

102 MLBI PT Multi Bintang Indonesia Tbk 02-Mar-11 02-Mar-12 14-NOV-12 61 62 44

103 PSDN PT Prasidha Aneka Niaga Tbk. 09-Mar-11 12-Mar-12 14-Mar-13 68 72 74

104 ROTI PT Nippon Indosari Corpindo Tbk 25-Feb-11 12-Mar-12 06-Feb-13 56 72 37

108

108

105 SKLT PT Sekar Laut Tbk. 07-Mar-11 15-Mar-12 11-Mar-13 66 75 71

106 STTP PT Siantar Top Tbk. 06-Apr-11 05-Apr-12 27-Mar-13 96 96 87

107 ULTJ PT Ultrajaya Milk Industry & Trading

Company Tbk. 24-Mar-11 26-Mar-12 25-Mar-13

83 86 85

108 GGRM PT Gudang Garam Tbk. 28-Mar-11 13-Mar-12 22-Mar-13 87 73 82

109 HMSP PT Hanjaya Mandala Sampoerna Tbk. 16-Mar-11 16-Mar-12 14-Mar-13 75 76 74

110 RMBA PT Bentoel Internasional Investama Tbk 28-Mar-11 22-Mar-12 n.a 87 82 #VALUE!

111 WIIM PT Wismilak Inti Makmur Tbk n.a n.a 22-Mar-13 #VALUE! #VALUE! 82

112 DVLA PT Darya-Varia Laboratoria Tbk. 28-Feb-11 15-Feb-12 27-Feb-13 59 46 58

113 INAF PT Indofarma (Persero) Tbk. 25-Mar-11 28-Mar-12 28-Feb-13 84 88 59

114 KAEF PT Kimia Farma (Persero) Tbk 25-Mar-11 21-Mar-12 27-Feb-13 84 81 58

115 KLBF PT Kalbe Farma Tbk. 08-Mar-11 09-Mar-12 08-Mar-13 67 69 68

116 MERK PT Merck Tbk. 23-Feb-11 23-Mar-12 15-Feb-13 54 83 46

117 PYFA PT Pyridam Farma Tbk 14-Mar-11 28-Feb-12 28-Feb-13 73 59 59

118 SCPI PT Merck Sharp & Dohme Indonesia Tbk. 31-Mar-11 11-Apr-12 15-Mar-13 90 102 75

119 SQBI PT Taisho Pharmaceutical Indonesia Tbk 18-Mar-11 16-Mar-12 15-Mar-13 77 76 75

120 TSPC PT Tempo Scan Pacific Tbk 23-Mar-11 15-Mar-12 15-Mar-13 82 75 75

121 MBTO PT Martina Berto Tbk. n.a 15-Mar-12 15-Mar-13 #VALUE! 75 75

122 MRAT PT Mustika Ratu Tbk. 21-Mar-11 19-Mar-12 22-Mar-13 80 79 82

123 TCID PT Mandom Indonesia Tbk. 02-Mar-11 02-Mar-12 05-Mar-13 61 62 65

124 UNVR PT Unilever Indonesia Tbk. 23-Mar-11 30-Mar-12 25-Mar-13 82 90 85

125 KDSI PT Kedawung Setia Industrial Tbk. 11-Mar-11 14-Feb-12 04-Mar-13 70 45 64

126 KICI PT Kedaung Indah Can Tbk. 07-Mar-11 07-Mar-12 14-Mar-13 66 67 74

127 LMPI PT Langgeng Makmur Industri Tbk. 15-Mar-11 19-Mar-12 20-Mar-13 74 79 80

128 FAST PT Fast Food Indonesia Tbk 25-Mar-11 26-Mar-12 15-Mar-13 84 86 75

129 MYOR PT Mayora Indah Tbk 18-Mar-11 08-Feb-12 28-Mar-13 77 39 88

130 PTSP PT Pioneerindo Gourmet International Tbk 24-Mar-11 22-Mar-12 08-Mar-13 83 82 68

131 SMAR PT Sinar Mas Agro Resources Technology

Tbk. 08-Feb-11 08-Feb-12 25-Feb-13 39 39 56

132 TBLA PT Tunas Baru Lampung Tbk. 23-Mar-11 15-Mar-12 18-Mar-13 82 75 78

133 KARW PT ICTSI Jasa Prima Tbk 11-Mar-11 n.a 25-Mar-13 70 #VALUE! 85

134 RDTX PT Roda Vivatex Tbk. 10-Mar-11 28-Mar-12 04-Apr-13 69 88 95

135 PBRX PT Pan Brothers Tex Tbk. 22-Mar-11 15-Mar-12 22-Mar-13 81 75 82

136 AKRA PT AKR Corporindo Tbk 25-Mar-11 21-Mar-12 22-Mar-13 84 81 82

137 CLPI PT Colorpak Indonesia Tbk 11-Mar-11 22-Mar-12 18-Mar-13 70 82 78

138 LTLS PT Lautan Luas Tbk. 23-Mar-11 n.a 15-Mar-13 82 #VALUE! 75

139 KKGI PT Resource Alam Indonesia Tbk 08-Mar-11 27-Feb-12 20-Mar-13 67 58 80

109

109

140 DYNA PT Dynaplast Tbk 16-Feb-11 n.a n.a 47 #VALUE! #VALUE!

141 LAPD PT Leyand International Tbk 18-Mar-11 20-Mar-12 19-Mar-13 77 80 79

142 ASGR PT Astra Graphia Tbk 18-Feb-11 20-Feb-12 20-Feb-13 49 51 51

143 MTDL PT Metrodata Electronics Tbk. 29-Mar-11 20-Mar-12 25-Mar-13 88 80 85

144 MLPL PT Multipolar Tbk. 12-Jan-11 21-Mar-12 07-Mar-13 12 81 67

145 MYOH PT Samindo Resources Tbk. 25-Mar-11 29-Feb-12 25-Mar-13 84 60 85

146 HEXA PT Hexindo Adiperkasa Tbk 27-Mei-11 14-Jun-12 07-Jun-13 55 75 68

147 INTA PT Intraco Penta Tbk 28-Feb-11 26-Mar-12 26-Mar-13 59 86 86

148 TURI PT Tunas Ridean Tbk. 30-Mar-11 29-Mar-12 27-Feb-13 89 89 58

149 UNTR PT United Tractor Tbk 24-Feb-11 20-Feb-12 22-Feb-13 55 51 53

150 INTD PT Inter Delta Tbk 07-Mar-11 15-Mar-12 20-Mar-13 66 75 80

151 MDRN PT Modern Internasional Tbk. 25-Mar-11 30-Mar-12 19-Apr-13 84 90 110

152 KONI PT Perdana Bangun Pusaka Tbk 10-Mar-11 16-Mar-12 22-Mar-13 69 76 82

153 BAJA PT Saranacentral Bajatama Tbk N.A 27-Mar-12 18-Mar-13 #VALUE! 87 78

154 TIRA PT Tira Austenite Tbk 18-Mar-11 15-Mar-12 05-Mar-13 77 75 65

155 MITI PT Mitra Investindo Tbk 07-Mar-11 15-Mar-12 08-Mar-13 66 75 68

110

110

LAMPIRAN SPSS

Terdapat Zcore 1

Descriptive Statistics

N Minimum Maximum Mean Std. Deviation

Zscore(Size) 440 -2.16537 1.47200 .0000000 1.00000000

Zscore(Profit) 440 -.95433 20.63246 .0000000 1.00000000

Zscore(Solva) 440 -1.02470 8.09273 .0000000 1.00000000

Zscore(Age) 440 -2.28418 2.53187 .0000000 1.00000000

Zscore(AudLay) 440 -3.94576 4.50052 .0000000 1.00000000

Valid N (listwise) 440

Terdapat Zcore 2



Zscore(Size) 417 -2.15175 1.47814 .0000000 1.00000000

Zscore(Profit) 417 -6.86664 3.52039 .0000000 1.00000000

Zscore(Solva) 417 -1.59724 5.41244 .0000000 1.00000000

Zscore(Age) 417 -2.24641 2.49425 .0000000 1.00000000

Zscore(AudLay) 417 -3.32095 3.33407 .0000000 1.00000000


Terdapat Zcore 3



Zscore(Size) 397 -2.13583 1.47631 .0000000 1.00000000

Zscore(Profit) 397 -3.43671 3.50920 .0000000 1.00000000

Zscore(Solva) 397 -2.01033 3.99487 .0000000 1.00000000

Zscore(Age) 397 -2.28191 2.49254 .0000000 1.00000000

Zscore(AudLay) 397 -3.04141 3.15430 .0000000 1.00000000


111

111

Terdapat Zcore 4



Zscore(Size) 383 -2.19020 1.47009 .0000000 1.00000000

Zscore(Profit) 383 -3.14860 3.45904 .0000000 1.00000000

Zscore(Solva) 383 -2.07670 2.59152 .0000000 1.00000000

Zscore(Age) 383 -2.29209 2.56646 .0000000 1.00000000

Zscore(AudLay) 383 -3.03491 2.81691 .0000000 1.00000000


Terdapat Zcore 5



Zscore(Size) 373 -2.18811 1.45958 .0000000 1.00000000

Zscore(Profit) 373 -3.09043 3.27265 .0000000 1.00000000

Zscore(Solva) 373 -2.09533 2.65850 .0000000 1.00000000

Zscore(Age) 373 -2.27655 2.56627 .0000000 1.00000000

Zscore(AudLay) 373 -2.67108 2.91171 .0000000 1.00000000


Terdapat Zcore 6



Zscore(Size) 370 -2.18579 1.45722 .0000000 1.00000000

Zscore(Profit) 370 -3.04428 3.06315 .0000000 1.00000000

Zscore(Solva) 370 -2.08757 2.64765 .0000000 1.00000000

Zscore(Age) 370 -2.27651 2.56276 .0000000 1.00000000

Zscore(AudLay) 370 -2.66587 2.90685 .0000000 1.00000000


112

112

Terdapat Zcore 7



Zscore(Size) 367 -2.18129 1.45143 .0000000 1.00000000

Zscore(Profit) 367 -2.91243 3.05470 .0000000 1.00000000

Zscore(Solva) 367 -2.11628 2.65366 .0000000 1.00000000

Zscore(Age) 367 -2.27289 2.57924 .0000000 1.00000000

Zscore(AudLay) 367 -2.65738 2.91014 .0000000 1.00000000


Terdapat Zcore 8



Zscore(Size) 366 -2.17837 1.44939 .0000000 1.00000000

Zscore(Profit) 366 -2.93791 3.02531 .0000000 1.00000000

Zscore(Solva) 366 -2.11275 2.65185 .0000000 1.00000000

Zscore(Age) 366 -2.26958 2.57597 .0000000 1.00000000

Zscore(AudLay) 366 -2.65324 2.90804 .0000000 1.00000000


Hasil Akhir Bebas Zcore



Zscore(Size) 364 -2.17474 1.44793 .0000000 1.00000000

Zscore(Profit) 364 -2.96061 2.52278 .0000000 1.00000000

Zscore(Solva) 364 -2.11712 2.64938 .0000000 1.00000000

Zscore(Age) 364 -2.26872 2.58412 .0000000 1.00000000

Zscore(AudLay) 364 -2.69802 2.93068 .0000000 1.00000000


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Minimum, maximum, dan mean

Tabel 4.5



Size 364 25.4293 44.3132 36.765590 5.2127048

Profit 364 -13.7150 23.8508 6.567661 6.8508331

Solva 364 .0353 1.0383 .480800 .2104269

Age 364 .00 35.0000 16.3626 7.21227

AudLay 364 45.00 110.0000 76.1566 11.54797


UJI DUMMY

KAP

Frequency Percent Valid Percent Cumulative Percent

Valid 0 201 55.2 55.2 55.2

1 163 44.8 44.8 100.0

Total 364 100.0 100.0

Tabel 4.7

Multi

Frequency Percent Valid Percent Cumulative Percent

Valid 0 299 82.1 82.1 82.1

1 65 17.9 17.9 100.0

Total 364 100.0 100.0

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Uji Normalitas

One-Sample Kolmogorov-Smirnov Test

Unstandardized Residual

N 364

Normal Parametersa Mean .0000000

Std. Deviation 10.70697011

Most Extreme Differences

Absolute .066

Positive .040

Negative -.066

Kolmogorov-Smirnov Z 1.269

Asymp. Sig. (2-tailed) .080

a. Test distribution is Normal.

Uji Multikolonearitas

Variables Entered/Removedb

Model Variables Entered Variables Removed Method

1 Age, Size, Profit, Multi, KAP, Solvaa . Enter

a. All requested variables entered.

b. Dependent Variable: AudLay

Model Summaryb

Model R R Square

Adjusted R

Square

Std. Error of

the Estimate

Durbin-

Watson

1 .375a .140 .126 10.79657 2.002

a. Predictors: (Constant), Age, Size, Profit, Multi, KAP, Solva


ANOVAb

Model

Sum of

Squares df Mean Square F Sig.

1 Regression 6794.041 6 1132.340 9.714 .000a

Residual 41614.033 357 116.566

Total 48408.074 363



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Coefficientsa

Model

Unstandardized

Coefficients

Standardized

Coefficients

t Sig.

Collinearity Statistics

B Std. Error Beta Tolerance VIF

1 (Constant) 61.840 5.156 11.994 .000

Size .337 .120 .152 2.817 .005 .825 1.212

Profit -.339 .095 -.201 -3.569 .000 .757 1.321

Solva 4.723 3.061 .086 1.543 .124 .774 1.292

KAP -2.558 1.277 -.110 -2.002 .046 .794 1.260

Multi -2.849 1.652 -.095 -1.724 .086 .800 1.251

Age .216 .083 .135 2.586 .010 .887 1.128

a. Dependent Variable: AudLay

Uji Autokorelasi

Model Summaryb

Model R R Square

Adjusted R

Square

Std. Error of

the Estimate

Durbin-

Watson

1 .375a .140 .126 10.79657 2.002



Uji Heteroskedastisitas

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