LAMPIRAN 1 DAFTAR PERUSAHAAN MANUFAKTUR YANG …eprints.perbanas.ac.id/5295/71/LAMPIRAN.pdf · 1 PT...

LAMPIRAN 1

DAFTAR PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

TAHUN 2013-2017

LAMPIRAN 1.1

DATA SAMPEL PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI

BEI PERIODE 2013-2017

NO NAMA PERUSAHAAN KODE TAHUN

1 PT Indocement Tunggal Prakasa INTP 2017

2 PT Semen Baturaja Persero SMBR 2017

3 PT Semen Gresik SMGR 2017

4 PT Waskita Beton Precast WSBP 2017

5 PT Wijaya Karya Beton WTON 2017

6 PT Asahimas Flat Glass AMFG 2017

7 PT Arwana Citra Mulia ARNA 2017

8 PT Mark Dynamics Indonesia MARK 2017

9 PT Mulia Industrindo MLIA 2017

10 PT Surya Toto Indonesia TOTO 2017

11 PT Alaska Industrindo ALKA 2017

12 PT Alumindo Light Metal Industry ALMI 2017

13 PT Beton Jaya Manunggal BTON 2017

14 PT Gunawan Dianjaya Steel GDST 2017

15 PT Indal Alumunium Industry INAI 2017

16 PT Steel Pipe Industry of Indonesia ISSP 2017

17 PT Lion Metal Works LION 2017

18 PT Lionmesh Prima LMSH 2017

19 PT Pelangi Indah Canindo PICO 2017

20 PT Budi Acid Jaya BUDI 2017

21 PT Duta Pertiwi Nusantara DPNS 2017

22 PT Ekadharma International EKAD 2017

23 PT Intan Wijaya International INCI 2017

24 PT Indo Acitama SRSN 2017

25 PT Argha Karya Prima Industry AKPI 2017

26 PT Asiaplast Industries APLI 2017

27 PT Champion Pasific Indonesia IGAR 2017

28 PT Impack Pratama Industri IMPC 2017

29 PT Panca Budi Idaman PBID 2017

30 PT Tunas Alfin TALF 2017

31 PT Trias Sentosa TRST 2017

32 PT Charoen Pokphand Indonesia CPIN 2017

33 PT Japfa Comfeed Indonesia JPFA 2017


34 PT Malindo Feedmill MAIN 2017

35 PT Tirta Mahakam Resources TIRT 2017

36 PT Alkindo Naratama ALDO 2017

37 PT Fajar Surya Wisesa FASW 2017

38 PT Kedaung Setia Industrial KDSI 2017

39 PT Suparma SPMA 2017

40 PT Kioson Komersial Indonesia KIOS 2017

41 PT Kirana Megatara KMTR 2017

42 PT Ateliers Mecaniques D'Indonesie AMIN 2017

43 PT Astra International ASII 2017

44 PT Astra Auto Part AUTO 2017

45 PT Garuda Metalindo BOLT 2017

46 PT Gajah Tunggal GJTL 2017

47 PT Indomobil Sukses International IMAS 2017

48 PT Indospring INDS 2017

49 PT Multi Prima Sejahtera LPIN 2017

50 PT Nippres NIPS 2017

51 PT Prima Alloy Steel Universal PRAS 2017

52 PT Selamat Sempurna SMSM 2017

53 PT Trisula Textile Industries BELL 2017

54 PT Ricky Putra Globalindo RICY 2017

55 PT Star Petrochem STAR 2017

56 PT Trisula International TRIS 2017

57 PT Nusantara Inti Corpora UNIT 2017

58 PT Sepatu Bata BATA 2017

59 PT Primarindo Asia Infrastructure BIMA 2017

60 PT Jembo Cable Company JECC 2017

61 PT KMI Wire and Cable KBLI 2017

62 PT Kabelindo Murni KBLM 2017

63 PT Supreme Cable Manufacturing and Commerce SCCO 2017

64 PT Voksel Electric VOKS 2017

65 PT Campina Ice Cream Industry CAMP 2017

66 PT Cahaya Kalbar CEKA 2017

67 PT Sariguna Primatirta CLEO 2017

68 PT Delta Djakarta DLTA 2017

69 PT Indofood CBP Sukses Makmur ICBP 2017

70 PT Indofood Sukses Makmur INDF 2017

71 PT Buyung Poetra Sembada HOKI 2017


72 PT Multi Bintang Indonesia MLBI 2017

73 PT Mayora Indah MYOR 2017

74 PT Prashida Aneka Niaga PSDN 2017

75 PT Nippon Indosari Corporindo ROTI 2017

76 PT Sekar Bumi SKBM 2017

77 PT Sekar Laut SKLT 2017

78 PT Siantar Top STTP 2017

79 PT Ultrajaya Milk Industry and Trading Company ULTJ 2017

80 PT Gudang Garam GGRM 2017

81 PT Hanjaya Mandala Sampoerna HMSP 2017

82 PT Wismilak Inti Makmur WIIM 2017

83 PT Darya Varia Laboratoria DVLA 2017

84 PT Kimia Farma KAEF 2017

85 PT Kalbe Farma KLBF 2017

86 PT Emdeki Utama MDKI 2017

87 PT Merck MERK 2017

88 PT Pyridam Farma PYFA 2017

89 PT Schering Plough Indonesia SCPI 2017

90 PT Industri Jamu dan Farmasi Sido Muncul SIDO 2017

91 PT Tempo Scan Pasific TSPC 2017

92 Akasha Wira International Tbk d.h Ades Waters Indonesia

ADES 2017

93 PT Kino Indonesia KINO 2017

94 PT Mandom Indonesia TCID 2017

95 PT Unilever Indonesia UNVR 2017

96 PT Chitose Internasional CINT 2017

97 PT Kedaung Indag Can KICI 2017

98 PT Integra Indocabinet WOOD 2017

99 PT Hartadinata Abadi HRTA 2017

100 Aneka Gas Industri Tbk AGII 2017




104 PT Waskita Beton Precast WSBP 2016







110 PT Saranacentral Bajatama BAJA 2016












122 PT Alam Karya Unggul AKKU 2016



125 PT Berlina BRNA 2016








133 PT Siearad Produce SIPD 2016







140 PT Grand Kartech KRAH 2016





















160 PT Tiga Pilar Sejahtera Food AISA 2016






















182 Akasha Wira International Tbk d.h Ades Waters

Indonesia ADES

2016



184 PT Martina Berto MBTO 2016





189 PT Langgeng Makmur Industry LMPI 2016



192 PT Holcim Indonesia SMCB 2015


































































257 PT Indofarma INAF 2015










Indonesia ADES

2015


267 PT Mustika Ratu MRAT 2015













280 PT Keramika Indonesia Asosiasi KIAS 2014









289 PT Hanson International MYRX 2014













301 PT Sekawan Intipratama SIAP 2014

302 PT Siwani Makmur SIMA 2014



























329 PT Akasha Wira International ADES 2014


























354 PT Mustika Ratu MRAT 2014




358 PT Kedawung Setia Industrial KDSI 2014



361 Saranacentral Bajatama Tbk BAJA 2014

362 Star Petrochem Tbk STAR 2014

363 Tunas Alfin Tbk TALF 2014

















379 PT Hanson International MYRX 2013





384 PT Eterindo Wahanatama ETWA 2013



387 PT Alam Karya Unggul AKKU 2013
















403 PT Multi Prima Sejahtera LPIN 2013





















423 PT Prashida Aneka Niaga PSDN 2013




427 PT Tri Banyan Tirta ALTO 2013
















443 PT Kedaung Indah Can KICI 2013

444 Sekar Bumi Tbk, PT SKBM 2013

445 Sepatu Bata Tbk BATA 2013

LAMPIRAN 1.2

DATA SETELAH OUTLIER




3 PT Mark Dynamics Indonesia MARK 2017











14 PT Panca Budi Idaman PBID 2017










24 PT Trisula Textile Industries BELL 2017





29 PT Campina Ice Cream Industry CAMP 2017



32 PT Buyung Poetra Sembada HOKI 2017














Indonesia ADES 2017




48 PT Hartadinata Abadi HRTA 2017

49 Aneka Gas Industri Tbk AGII 2017








































Indonesia ADES 2015











































165 Saranacentral Bajatama Tbk BAJA 2014

166 Tunas Alfin Tbk TALF 2014













































210 Sekar Bumi Tbk, PT SKBM 2013

211 Sepatu Bata Tbk BATA 2013

LAMPIRAN 2

DATA HASIL TABULASI

LAMPIRAN 2.1

TABULASI VARIABEL TAX AVOIDANCE


PAJAK YANG

HARUS

DIBAYARKAN

LABA SEBELUM

PAJAK CETR

1 PT Indocement Tunggal Prakasa INTP 2017 Rp 427.456.000.000 Rp 2.287.274.000.000 0,18688

2 PT Semen Baturaja Persero SMBR 2017 Rp 62.298.722.000 Rp 208.947.154.000 0,29816

3 PT Semen Gresik SMGR 2017 Rp 703.520.449 Rp 2.746.546.363 0,25615

4 PT Waskita Beton Precast WSBP 2017 Rp 155.903.861.503 Rp 1.156.234.012.013 0,13484

5 PT Wijaya Karya Beton WTON 2017 Rp 79.042.760.767 Rp 419.501.620.158 0,18842

6 PT Asahimas Flat Glass AMFG 2017 Rp 10.087.000.000 Rp 63.589.000.000 0,15863

7 PT Arwana Citra Mulia ARNA 2017 Rp 43.967.782.057 Rp 166.203.941.034 0,26454

8 PT Mark Dynamics Indonesia MARK 2017 Rp 17.364.731.343 Rp 64.422.123.842 0,26955

9 PT Mulia Industrindo MLIA 2017 Rp 3.249.865.000 Rp 50.783.937.000 0,06399

10 PT Surya Toto Indonesia TOTO 2017 Rp 98.725.062.966 Rp 377.660.867.510 0,26141

11 PT Alaska Industrindo ALKA 2017 Rp 657.000.000 Rp 16.063.000.000 0,0409

12 PT Alumindo Light Metal Industry ALMI 2017 Rp 3.729.904.090 Rp 4.716.551.594 0,79081

13 PT Beton Jaya Manunggal BTON 2017 Rp 3.366.129.844 Rp 14.737.057.056 0,22841

14 PT Gunawan Dianjaya Steel GDST 2017 Rp 11.620.978.441 Rp 21.905.675.755 0,5305

15 PT Indal Alumunium Industry INAI 2017 Rp 13.640.368.683 Rp 52.292.073.203 0,26085

16 PT Steel Pipe Industry of Indonesia ISSP 2017 Rp 18.879.000.000 Rp 20.430.000.000 0,92408

17 PT Lion Metal Works LION 2017 Rp 12.668.959.693 Rp 20.175.438.794 0,62794

18 PT Lionmesh Prima LMSH 2017 Rp 4.521.122.499 Rp 17.488.236.349 0,25852


PAJAK YANG

HARUS

DIBAYARKAN

LABA SEBELUM

PAJAK CETR

19 PT Pelangi Indah Canindo PICO 2017 Rp 4.418.422.250 Rp 19.249.539.064 0,22953

20 PT Budi Acid Jaya BUDI 2017 Rp 15.325.000.000 Rp 61.016.000.000 0,25116

21 PT Duta Pertiwi Nusantara DPNS 2017 Rp 2.080.690.500 Rp 7.568.252.565 0,27492

22 PT Ekadharma International EKAD 2017 Rp 26.453.643.952 Rp 102.649.309.681 0,25771

23 PT Intan Wijaya International INCI 2017 Rp 5.699.379.500 Rp 22.077.467.345 0,25815

24 PT Indo Acitama SRSN 2017 Rp 3.922.465.000 Rp 18.969.208.000 0,20678

25 PT Argha Karya Prima Industry AKPI 2017 Rp 18.479.528.000 Rp 31.813.498.000 0,58087

26 PT Asiaplast Industries APLI 2017 Rp 5.227.037.284 Rp 3.897.608.083 1,34109

27 PT Champion Pasific Indonesia IGAR 2017 Rp 25.100.557.500 Rp 95.764.791.063 0,26211

28 PT Impack Pratama Industri IMPC 2017 Rp 20.120.487.307 Rp 111.423.979.247 0,18058

29 PT Panca Budi Idaman PBID 2017 Rp 71.908.740.000 Rp 302.782.708.000 0,23749

30 PT Tunas Alfin TALF 2017 Rp 10.488.314.450 Rp 31.954.151.234 0,32823

31 PT Trias Sentosa TRST 2017 Rp - Rp 12.513.681.277 0,0000

32 PT Charoen Pokphand Indonesia CPIN 2017 Rp 758.918.000.000 Rp 3.255.705.000.000 0,2331

33 PT Japfa Comfeed Indonesia JPFA 2017 Rp 632.785.000.000 Rp 1.740.595.000.000 0,36355

34 PT Malindo Feedmill MAIN 2017 Rp - Rp 4.359.212.000 0,0000

35 PT Tirta Mahakam Resources TIRT 2017 Rp 1.333.202.330 Rp 2.334.588.272 0,57107

36 PT Alkindo Naratama ALDO 2017 Rp 9.586.395.553 Rp 38.621.790.950 0,24821

37 PT Fajar Surya Wisesa FASW 2017 Rp 228.662.496.186 Rp 824.530.694.900 0,27732

38 PT Kedaung Setia Industrial KDSI 2017 Rp 23.419.445.000 Rp 93.363.070.902 0,25084

39 PT Suparma SPMA 2017 Rp 2.497.265.900 Rp 121.308.934.629 0,02059


PAJAK YANG

HARUS

DIBAYARKAN

LABA SEBELUM

PAJAK CETR

40 PT Kioson Komersial Indonesia KIOS 2017 Rp 3.405.250.525 Rp 2.938.312.334 1,15891

41 PT Kirana Megatara KMTR 2017 Rp 283.583.050.331 Rp 706.768.893.651 0,40124

42 PT Ateliers Mecaniques D'Indonesie AMIN 2017 Rp 12.201.358.340 Rp 51.284.231.355 0,23792

43 PT Astra International ASII 2017 Rp 6.031.000.000.000 Rp 29.196.000.000.000 0,20657

44 PT Astra Auto Part AUTO 2017 Rp 164.155.000.000 Rp 711.936.000.000 0,23058

45 PT Garuda Metalindo BOLT 2017 Rp 34.699.400.993 Rp 131.970.355.069 0,26293

46 PT Gajah Tunggal GJTL 2017 Rp 61.796.000.000 Rp 106.824.000.000 0,57848

47 PT Indomobil Sukses International IMAS 2017 Rp 181.856.921.861 Rp 117.560.110.761 1,54693

48 PT Indospring INDS 2017 Rp 46.701.314.660 Rp 160.340.854.561 0,29126

49 PT Multi Prima Sejahtera LPIN 2017 Rp 3.171.900.465 Rp 195.149.603.918 0,01625

50 PT Nippres NIPS 2017 Rp 15.567.442.000 Rp 59.678.267.000 0,26086

51 PT Prima Alloy Steel Universal PRAS 2017 Rp 381.023.906 Rp 4.006.380.783 0,0951

52 PT Selamat Sempurna SMSM 2017 Rp 165.250.000.000 Rp 720.638.000.000 0,22931

53 PT Trisula Textile Industries BELL 2017 Rp 4.898.430.443 Rp 20.231.713.304 0,24212

54 PT Ricky Putra Globalindo RICY 2017 Rp 10.751.898.546 Rp 25.808.846.585 0,4166

55 PT Star Petrochem STAR 2017 Rp 4.163.674.800 Rp 4.758.401.598 0,87502

56 PT Trisula International TRIS 2017 Rp 12.580.703.842 Rp 21.833.987.786 0,5762

57 PT Nusantara Inti Corpora UNIT 2017 Rp 625.671.250 Rp 1.539.428.122 0,40643

58 PT Sepatu Bata BATA 2017 Rp 25.869.803.000 Rp 79.524.179.000 0,32531

59 PT Primarindo Asia Infrastructure BIMA 2017 Rp 3.415.182.310 Rp 10.901.810.252 0,31327

60 PT Jembo Cable Company JECC 2017 Rp 30.496.360.000 Rp 111.623.616.000 0,27321


PAJAK YANG

HARUS

DIBAYARKAN

LABA SEBELUM

PAJAK CETR

61 PT KMI Wire and Cable KBLI 2017 Rp 70.179.398.593 Rp 428.884.879.225 0,16363

62 PT Kabelindo Murni KBLM 2017 Rp 12.356.964.000 Rp 44.548.264.596 0,27738

63 PT Supreme Cable Manufacturing

and Commerce SCCO

2017 Rp 83.238.075.336 Rp 345.230.356.594 0,24111

64 PT Voksel Electric VOKS 2017 Rp 64.037.702.240 Rp 230.242.661.579 0,27813

65 PT Campina Ice Cream Industry CAMP 2017 Rp 14.962.380.915 Rp 58.384.115.529 0,25627

66 PT Cahaya Kalbar CEKA 2017 Rp 33.749.572.025 Rp 143.195.939.366 0,23569

67 PT Sariguna Primatirta CLEO 2017 Rp 12.747.625.750 Rp 62.342.385.255 0,20448

68 PT Delta Djakarta DLTA 2017 Rp 89.240.218.000 Rp 369.012.853.000 0,24183

69 PT Indofood CBP Sukses Makmur ICBP 2017 Rp 1.663.388.000.000 Rp 5.206.561.000.000 0,31948

70 PT Indofood Sukses Makmur INDF 2017 Rp 2.513.491.000.000 Rp 7.658.554.000.000 0,32819

71 PT Buyung Poetra Sembada HOKI 2017 Rp 16.420.307.909 Rp 64.384.420.849 0,25504

72 PT Multi Bintang Indonesia MLBI 2017 Rp 457.953.000.000 Rp 1.780.020.000.000 0,25727

73 PT Mayora Indah MYOR 2017 Rp 555.930.772.581 Rp 2.186.884.603.474 0,25421

74 PT Prashida Aneka Niaga PSDN 2017 Rp 21.518.000.000 Rp 53.669.000.000 0,40094

75 PT Nippon Indosari Corporindo ROTI 2017 Rp 50.783.313.391 Rp 186.147.334.530 0,27281

76 PT Sekar Bumi SKBM 2017 Rp 12.509.743.732 Rp 31.761.022.154 0,39387

77 PT Sekar Laut SKLT 2017 Rp 4.791.040.000 Rp 27.370.565.356 0,17504

78 PT Siantar Top STTP 2017 Rp 72.521.739.769 Rp 288.545.819.603 0,25134

79 PT Ultrajaya Milk Industry and

Trading Company ULTJ

2017 Rp 314.550.000.000 Rp 1.026.231.000.000 0,30651


PAJAK YANG

HARUS

DIBAYARKAN

LABA SEBELUM

PAJAK CETR

80 PT Gudang Garam GGRM 2017 Rp 2.681.165.000.000 Rp 10.436.512.000.000 0,2569

81 PT Hanjaya Mandala Sampoerna HMSP 2017 Rp 4.224.272.000.000 Rp 16.894.806.000.000 0,25003

82 PT Wismilak Inti Makmur WIIM 2017 Rp 11.362.605.250 Rp 54.491.308.212 0,20852

83 PT Darya Varia Laboratoria DVLA 2017 Rp 63.898.628.000 Rp 226.147.921.000 0,28255

84 PT Kimia Farma KAEF 2017 Rp 115.001.844.961 Rp 443.783.762.422 0,25914

85 PT Kalbe Farma KLBF 2017 Rp 787.935.315.388 Rp 3.241.186.725.992 0,2431

86 PT Emdeki Utama MDKI 2017 Rp 12.200.000.000 Rp 59.299.000.000 0,20574

87 PT Merck MERK 2017 Rp 66.868.220.000 Rp 205.784.642.000 0,32494

88 PT Pyridam Farma PYFA 2017 Rp 2.469.372.183 Rp 9.599.280.773 0,25725

89 PT Schering Plough Indonesia SCPI 2017 Rp 58.126.560.000 Rp 180.641.570.000 0,32178

90 PT Industri Jamu dan Farmasi Sido

Muncul SIDO

2017 Rp 148.090.000.000 Rp 681.889.000.000 0,21718

91 PT Tempo Scan Pasific TSPC 2017 Rp 186.750.680.877 Rp 744.090.262.873 0,25098

92 Akasha Wira International Tbk d.h

Ades Waters Indonesia ADES

2017 Rp 12.853.000.000 Rp 51.095.000.000 0,25155

93 PT Kino Indonesia KINO 2017 Rp 31.268.949.262 Rp 140.964.951.060 0,22182

94 PT Mandom Indonesia TCID 2017 Rp 73.658.077.000 Rp 243.083.045.787 0,30302

95 PT Unilever Indonesia UNVR 2017 Rp 2.367.099.000.000 Rp 9.371.661.000.000 0,25258

96 PT Chitose Internasional CINT 2017 Rp 8.474.124.698 Rp 38.318.872.398 0,22115

97 PT Kedaung Indag Can KICI 2017 Rp 1.347.604.250 Rp 10.638.117.951 0,12668

98 PT Integra Indocabinet WOOD 2017 Rp 70.888.537.250 Rp 233.877.590.428 0,3031


PAJAK YANG

HARUS

DIBAYARKAN

LABA SEBELUM

PAJAK CETR

99 PT Hartadinata Abadi HRTA 2017 Rp 36.884.000.000 Rp 147.185.000.000 0,2506

100 Aneka Gas Industri Tbk AGII 2017 Rp 36.222.000.000 Rp 133.820.000.000 0,27068

101 PT Indocement Tunggal Prakasa INTP 2016 Rp 276.060.000.000 Rp 4.146.379.000.000 0,06658


103 PT Semen Gresik SMGR 2016 Rp 549.584.720.000 Rp 5.084.621.543.000 0,10809

104 PT Waskita Beton Precast WSBP 2016 Rp 335.518.156.838 Rp 967.344.550.016 0,34684





109 PT Alaska Industrindo ALKA 2016 Rp 174.780.000 Rp 276.648.000 0,63178

110 PT Saranacentral Bajatama BAJA 2016 Rp 19.199.403.477 Rp 53.592.758.567 0,35825











PAJAK YANG

HARUS

DIBAYARKAN

LABA SEBELUM

PAJAK CETR



122 PT Alam Karya Unggul AKKU 2016 Rp 398.553.368 Rp 20.873.423.728 0,01909



125 PT Berlina BRNA 2016 Rp 7.793.268.000 Rp 20.458.245.000 0,38094




129 PT Trias Sentosa TRST 2016 Rp 10.599.899.807 Rp 23.194.967.133 0,45699

130 PT Charoen Pokphand Indonesia CPIN 2016 Rp 1.731.848.000.000 Rp 3.983.661.000.000 0,43474

131 PT Japfa Comfeed Indonesia JPFA 2016 Rp 618.856.000.000 Rp 2.766.591.000.000 0,22369

132 PT Malindo Feedmill MAIN 2016 Rp 80.768.416.000 Rp 301.615.942.000 0,26779

133 PT Siearad Produce SIPD 2016 Rp 4.532.149.718 Rp 8.516.631.209 0,53215







140 PT Grand Kartech KRAH 2016 Rp 3.606.335.729 Rp 4.433.176.531 0,81349


PAJAK YANG

HARUS

DIBAYARKAN

LABA SEBELUM

PAJAK CETR







147 PT Prima Alloy Steel Universal PRAS 2016 Rp 6.660.900.978 Rp 3.969.936.660 1,67784





152 PT Nusantara Inti Corpora UNIT 2016 Rp 1.106.450.125 Rp 1.915.481.905 0,57764







and Commerce SCCO

2016 Rp 100.356.348.982 Rp 430.602.100.346 0,23306


160 PT Tiga Pilar Sejahtera Food AISA 2016 Rp 179.203.000.000 Rp 898.431.000.000 0,19946


PAJAK YANG

HARUS

DIBAYARKAN

LABA SEBELUM

PAJAK CETR













2016 Rp 222.657.146.910 Rp 932.482.782.652 0,23878


173 PT Hanjaya Mandala Sampoerna HMSP 2016 Rp 4.249.218.000 Rp 17.011.447.000.000 0,00025








PAJAK YANG

HARUS

DIBAYARKAN

LABA SEBELUM

PAJAK CETR


Muncul SIDO

2016 Rp 148.557.000.000 Rp 629.082.000.000 0,23615




2016 Rp 5.685.000.000 Rp 61.636.000.000 0,09224


184 PT Martina Berto MBTO 2016 Rp 2.967.619.292 Rp 11.781.230.371 0,25189




188 PT Kedaung Indag Can KICI 2016 Rp 214.733.321 Rp 577.669.984 0,37172

189 PT Langgeng Makmur Industry LMPI 2016 Rp 4.251.042.468 Rp 11.184.077.925 0,3801

190 PT Indocement Tunggal Prakasa INTP 2015 Rp 1.287.915.000.000 Rp 5.644.576.000.000 0,22817


192 PT Holcim Indonesia SMCB 2015 Rp 157.313.000.000 Rp 350.418.000.000 0,44893

193 PT Semen Gresik SMGR 2015 Rp 1.325.482.459.000 Rp 5.850.923.497.000 0,22654





198 PT Alaska Industrindo ALKA 2015 Rp 1.591.922.000 Rp 416.384.000 3,82321


PAJAK YANG

HARUS

DIBAYARKAN

LABA SEBELUM

PAJAK CETR







205 PT Budi Acid Jaya BUDI 2015 Rp 270.000.000 Rp 52.125.000.000 0,00518






211 PT Asiaplast Industries APLI 2015 Rp 474.806.076 Rp 2.329.080.812 0,20386






217 PT Japfa Comfeed Indonesia JPFA 2015 Rp 168.840.000.000 Rp 697.677.000.000 0,242

218 PT Tirta Mahakam Resources TIRT 2015 Rp 1.694.738.395 Rp 829.306.792 2,04356



PAJAK YANG

HARUS

DIBAYARKAN

LABA SEBELUM

PAJAK CETR
















235 PT Primarindo Asia Infrastructure BIMA 2015 Rp 1.166.593.918 Rp 395.219.933 2,95176





and Commerce SCCO

2015 Rp 48.348.991.538 Rp 296.056.283.235 0,16331


PAJAK YANG

HARUS

DIBAYARKAN

LABA SEBELUM

PAJAK CETR







246 PT Multi Bintang Indonesia MLBI 2015 Rp 178.663.000.000 Rp 675.572.000.000 0,26446








2015 Rp 194.588.231.250 Rp 700.675.250.229 0,27772





257 PT Indofarma INAF 2015 Rp 3.583.109.000 Rp 14.175.137.737 0,25277




PAJAK YANG

HARUS

DIBAYARKAN

LABA SEBELUM

PAJAK CETR





Muncul SIDO

2015 Rp 125.047.000.000 Rp 560.399.000.000 0,22314




2015 Rp 11.336.000.000 Rp 44.175.000.000 0,25662


267 PT Mustika Ratu MRAT 2015 Rp 1.209.986.118 Rp 2.255.976.429 0,53635








275 PT Holcim Indonesia SMCB 2014 Rp 338.528.000.000 Rp 1.007.397.000.000 0,33604

276 PT Semen Gresik SMGR 2014 Rp 1.509.616.169 Rp 7.077.276.008 0,2133




PAJAK YANG

HARUS

DIBAYARKAN

LABA SEBELUM

PAJAK CETR


280 PT Keramika Indonesia Asosiasi KIAS 2014 Rp 21.781.481.750 Rp 118.732.268.918 0,18345


282 PT Alaska Industrindo ALKA 2014 Rp 1.275.189.000 Rp 3.934.443.000 0,32411

283 PT Alumindo Light Metal Industry ALMI 2014 Rp 314.142.827 Rp 1.634.820.237 0,19216






289 PT Hanson International MYRX 2014 Rp 98.000.000.000 Rp 104.000.000.000 0,94231


291 PT Budi Acid Jaya BUDI 2014 Rp 979.000.000 Rp 43.488.000.000 0,02251



294 PT Intan Wijaya International INCI 2014 Rp 330.539.707 Rp 11.358.760.719 0,0291







PAJAK YANG

HARUS

DIBAYARKAN

LABA SEBELUM

PAJAK CETR


301 PT Sekawan Intipratama SIAP 2014 Rp 4.666.158.000 Rp 2.716.164.000 1,71792

302 PT Siwani Makmur SIMA 2014 Rp 250.921.987 Rp 1.175.500.151 0,21346





307 PT Tirta Mahakam Resources TIRT 2014 Rp 791.699.891 Rp 23.932.220.931 0,03308






313 PT Astra Auto Part AUTO 2014 Rp 136.954.000.000 Rp 1.091.040.000.000 0,12553









PAJAK YANG

HARUS

DIBAYARKAN

LABA SEBELUM

PAJAK CETR









and Commerce SCCO

2014 Rp 44.728.341.629 Rp 182.347.242.356 0,24529

329 PT Akasha Wira International ADES 2014 Rp 10.490.000.000 Rp 41.511.000.000 0,2527




333 PT Indofood CBP Sukses Makmur ICBP 2014 Rp 857.044.000.000 Rp 3.388.725.000.000 0,25291



336 PT Mayora Indah MYOR 2014 Rp 123.252.080.059 Rp 529.701.030.755 0,23268






PAJAK YANG

HARUS

DIBAYARKAN

LABA SEBELUM

PAJAK CETR



2014 Rp 194.588.231.250 Rp 700.675.250.229 0,27772





346 PT Indofarma INAF 2014 Rp 404.407.896 Rp 7.401.635.942 0,05464






Muncul SIDO

2014 Rp 127.081.000.000 Rp 545.651.000.000 0,2329







358 PT Kedawung Setia Industrial KDSI 2014 Rp 13.926.116.000 Rp 57.978.111.301 0,2402

359 PT Kedaung Indag Can KICI 2014 Rp 931.239.500 Rp 6.328.129.933 0,14716


PAJAK YANG

HARUS

DIBAYARKAN

LABA SEBELUM

PAJAK CETR


361 Saranacentral Bajatama Tbk BAJA 2014 Rp 4.605.859.654 Rp 18.683.712.081 0,24652

362 Star Petrochem Tbk STAR 2014 Rp 6.293.650.130 Rp 6.775.346.163 0,9289

363 Tunas Alfin Tbk TALF 2014 Rp 19.494.042.908 Rp 77.147.861.862 0,25268



366 PT Holcim Indonesia SMCB 2013 Rp 406.893.000.000 Rp 1.336.548.000.000 0,30444




370 PT Keramika Indonesia Asosiasi KIAS 2013 Rp 26.273.186.750 Rp 106.706.006.595 0,24622


372 PT Alumindo Light Metal Industry ALMI 2013 Rp 3.179.681.857 Rp 22.939.050.450 0,13861







379 PT Hanson International MYRX 2013 Rp 4.880.325.468 Rp 13.105.325.297 0,37239



PAJAK YANG

HARUS

DIBAYARKAN

LABA SEBELUM

PAJAK CETR




384 PT Eterindo Wahanatama ETWA 2013 Rp 20.308.322.200 Rp 31.386.452.889 0,64704

385 PT Intan Wijaya International INCI 2013 Rp 359.007.284 Rp 10.690.815.380 0,03358


387 PT Alam Karya Unggul AKKU 2013 Rp 297.716 Rp 967.048.546 0,00031


389 PT Asiaplast Industries APLI 2013 Rp 860.866.361 Rp 2.742.452.624 0,3139





394 PT Malindo Feedmill MAIN 2013 Rp 79.920.168.000 Rp 310.887.695.000 0,25707





399 PT Astra Auto Part AUTO 2013 Rp 210.589.000.000 Rp 1.268.604.000.000 0,166




PAJAK YANG

HARUS

DIBAYARKAN

LABA SEBELUM

PAJAK CETR













and Commerce SCCO

2013 Rp 40.196.498.170 Rp 145.158.812.593 0,27691






419 PT Indofood CBP Sukses Makmur ICBP 2013 Rp 733.699.000.000 Rp 2.966.990.000.000 0,24729




PAJAK YANG

HARUS

DIBAYARKAN

LABA SEBELUM

PAJAK CETR






427 PT Tri Banyan Tirta ALTO 2013 Rp 7.051.116.190 Rp 23.889.167.908 0,29516



2013 Rp 122.665.084.500 Rp 436.720.187.873 0,28088










Muncul SIDO

2013 Rp 173.994.000.000 Rp 582.658.000.000 0,29862





PAJAK YANG

HARUS

DIBAYARKAN

LABA SEBELUM

PAJAK CETR



443 PT Kedaung Indah Can KICI 2013 Rp 1.810.371.500 Rp 9.947.532.870 0,18199

444 Sekar Bumi Tbk, PT SKBM 2013 Rp 20.038.059.647 Rp 78.305.045.914 0,2559

445 Sepatu Bata Tbk BATA 2013 Rp 28.144.466.000 Rp 98.925.906.000 0,2845

LAMPIRAN 2.2

TABULASI VARIABEL LEVERAGE

NO NAMA PERUSAHAAN KODE TAHUN TOTAL UTANG TOTAL MODAL DER


2 PT Semen Baturaja Persero SMBR 2017 Rp 1.647.477.388.000 Rp 3.412.859.859.000 0,48273


4 PT Waskita Beton Precast WSBP 2017 Rp 7.602.892.583.336 Rp 7.316.656.090.419 1,03912

5 PT Wijaya Karya Beton WTON 2017 Rp 4.320.040.760.958 Rp 2.747.935.334.085 1,5721

6 PT Asahimas Flat Glass AMFG 2017 Rp 2.718.939.000.000 Rp 3.548.877.000.000 0,76614

7 PT Arwana Citra Mulia ARNA 2017 Rp 571.946.769.034 Rp 1.029.399.792.539 0,55561

8 PT Mark Dynamics Indonesia MARK 2017 Rp 60.755.709.610 Rp 166.843.865.684 0,36415

9 PT Mulia Industrindo MLIA 2017 Rp 3.432.390.525.000 Rp 1.754.295.083.000 1,95656

10 PT Surya Toto Indonesia TOTO 2017 Rp 1.132.699.218.954 Rp 1.693.791.596.547 0,66874


12 PT Alumindo Light Metal Industry ALMI 2017 Rp 1.997.411.244.539 Rp 378.870.552.389 5,27202




16 PT Steel Pipe Industry of Indonesia ISSP 2017 Rp 3.428.424.000.000 Rp 2.840.941.000.000 1,20679




20 PT Budi Acid Jaya BUDI 2017 Rp 1.744.756.000.000 Rp 1.194.700.000.000 1,46041






25 PT Argha Karya Prima Industry AKPI 2017 Rp 1.618.713.342.000 Rp 1.126.612.491.000 1,4368



28 PT Impack Pratama Industri IMPC 2017 Rp 1.005.656.523.820 Rp 1.289.020.969.663 0,78017

29 PT Panca Budi Idaman PBID 2017 Rp 503.770.336.000 Rp 1.319.914.425.000 0,38167


31 PT Trias Sentosa TRST 2017 Rp 1.357.336.438.524 Rp 1.975.569.497.486 0,68706


33 PT Japfa Comfeed Indonesia JPFA 2017 Rp 11.293.242.000.000 Rp 9.795.628.000.000 1,15289

34 PT Malindo Feedmill MAIN 2017 Rp 2.371.092.779.000 Rp 1.701.152.698.000 1,39382



37 PT Fajar Surya Wisesa FASW 2017 Rp 6.081.574.204.386 Rp 3.288.317.572.389 1,84945


39 PT Suparma SPMA 2017 Rp 980.123.282.608 Rp 1.172.195.335.156 0,83614

40 PT Kioson Komersial Indonesia KIOS 2017 Rp 166.595.507.912 Rp 83.015.367.293 2,0068

41 PT Kirana Megatara KMTR 2017 Rp 1.972.580.646.799 Rp 1.584.207.674.657 1,24515




44 PT Astra Auto Part AUTO 2017 Rp 4.003.233.000.000 Rp 10.759.076.000.000 0,37208


46 PT Gajah Tunggal GJTL 2017 Rp 12.501.710.000.000 Rp 5.689.466.000.000 2,19734

47 PT Indomobil Sukses International IMAS 2017 Rp 22.094.058.955.142 Rp 9.281.252.344.712 2,3805

48 PT Indospring INDS 2017 Rp 289.798.419.319 Rp 2.144.818.918.530 0,13512


50 PT Nippres NIPS 2017 Rp 1.018.449.877.000 Rp 879.512.570.000 1,15797


52 PT Selamat Sempurna SMSM 2017 Rp 615.157.000.000 Rp 1.828.184.000.000 0,33649

53 PT Trisula Textile Industries BELL 2017 Rp 225.085.797.613 Rp 240.965.155.745 0,9341






59 PT Primarindo Asia Infrastructure BIMA 2017 Rp 173.964.702.574 Rp (84.637.373.721) -2,0554

60 PT Jembo Cable Company JECC 2017 Rp 1.380.623.870.000 Rp 547.361.482.000 2,52233

61 PT KMI Wire and Cable KBLI 2017 Rp 1.227.014.231.702 Rp 1.786.746.385.283 0,68673



and Commerce SCCO

2017 Rp 1.286.017.105.712 Rp 2.728.227.483.994 0,47137

64 PT Voksel Electric VOKS 2017 Rp 1.296.044.190.202 Rp 814.122.306.393 1,59195

65 PT Campina Ice Cream Industry CAMP 2017 Rp 373.272.941.443 Rp 837.911.581.216 0,44548



67 PT Sariguna Primatirta CLEO 2017 Rp 362.948.247.159 Rp 297.969.528.163 1,21807

68 PT Delta Djakarta DLTA 2017 Rp 196.197.372.000 Rp 1.144.645.393.000 0,1714



71 PT Buyung Poetra Sembada HOKI 2017 Rp 100.983.030.820 Rp 475.980.511.759 0,21216

72 PT Multi Bintang Indonesia MLBI 2017 Rp 1.445.173.000.000 Rp 1.064.905.000.000 1,35709

73 PT Mayora Indah MYOR 2017 Rp 7.561.503.434.179 Rp 7.354.346.366.072 1,02817


75 PT Nippon Indosari Corporindo ROTI 2017 Rp 1.739.467.993.982 Rp 2.820.105.715.429 0,61681

76 PT Sekar Bumi SKBM 2017 Rp 599.790.014.646 Rp 1.023.237.460.399 0,58617


78 PT Siantar Top STTP 2017 Rp 957.660.374.836 Rp 1.384.772.068.360 0,69157



2017 Rp 978.185.000.000 Rp 4.208.755.000.000 0,23242




83 PT Darya Varia Laboratoria DVLA 2017 Rp 524.586.078.000 Rp 1.116.300.069.000 0,46993

84 PT Kimia Farma KAEF 2017 Rp 3.523.628.217.406 Rp 2.572.520.755.127 1,36972

85 PT Kalbe Farma KLBF 2017 Rp 2.722.207.633.646 Rp 13.894.031.782.689 0,19593

86 PT Emdeki Utama MDKI 2017 Rp 104.988.000.000 Rp 762.463.000.000 0,1377





90 PT Industri Jamu dan Farmasi Sido Muncul

SIDO 2017 Rp 262.333.000.000 Rp 2.895.865.000.000 0,09059

91 PT Tempo Scan Pasific TSPC 2017 Rp 2.352.891.899.876 Rp 5.082.008.409.145 0,46298



2017 Rp 417.225.000.000 Rp 423.011.000.000 0,98632

93 PT Kino Indonesia KINO 2017 Rp 1.182.424.339.165 Rp 2.055.170.880.109 0,57534

94 PT Mandom Indonesia TCID 2017 Rp 503.480.853.006 Rp 1.858.326.336.424 0,27093




98 PT Integra Indocabinet WOOD 2017 Rp 1.930.378.027.661 Rp 1.912.624.105.680 1,00928

99 PT Hartadinata Abadi HRTA 2017 Rp 421.932.000.000 Rp 996.515.000.000 0,42341

100 Aneka Gas Industri Tbk AGII 2017 Rp 2.971.605.000.000 Rp 3.358.010.000.000 0,88493


102 PT Semen Baturaja Persero SMBR 2016 Rp 1.248.119.294.000 Rp 3.120.757.702.000 0,39994


104 PT Waskita Beton Precast WSBP 2016 Rp 6.328.766.443.251 Rp 7.405.501.041.961 0,8546


106 PT Asahimas Flat Glass AMFG 2016 Rp 1.905.626.000.000 Rp 3.599.264.000.000 0,52945


108 PT Surya Toto Indonesia TOTO 2016 Rp 1.057.566.418.720 Rp 1.523.874.519.542 0,694



110 PT Saranacentral Bajatama BAJA 2016 Rp 786.124.255.950 Rp 196.502.700.474 4,00058


112 PT Indal Alumunium Industry INAI 2016 Rp 1.081.015.810.782 Rp 258.016.602.673 4,18971










122 PT Alam Karya Unggul AKKU 2016 Rp 290.207.521.860 Rp 779.961.772.561 0,37208



125 PT Berlina BRNA 2016 Rp 1.060.343.634.000 Rp 1.028.353.275.000 1,03111


127 PT Impack Pratama Industri IMPC 2016 Rp 1.050.386.739.011 Rp 1.225.645.183.071 0,85701






132 PT Malindo Feedmill MAIN 2016 Rp 2.082.189.069.000 Rp 1.837.002.572.000 1,13347

133 PT Siearad Produce SIPD 2016 Rp 1.424.380.421.256 Rp 1.142.830.772.003 1,24636





138 PT Suparma SPMA 2016 Rp 1.047.296.887.831 Rp 1.079.146.551.310 0,97049



















156 PT KMI Wire and Cable KBLI 2016 Rp 550.076.575.595 Rp 1.321.345.840.449 0,4163



and Commerce SCCO

2016 Rp 1.229.514.818.362 Rp 1.220.420.673.224 1,00745


160 PT Tiga Pilar Sejahtera Food AISA 2016 Rp 4.990.139.000.000 Rp 4.264.400.000.000 1,17019


162 PT Delta Djakarta DLTA 2016 Rp 185.422.642.000 Rp 1.012.374.008.000 0,18316



165 PT Multi Bintang Indonesia MLBI 2016 Rp 1.454.398.000.000 Rp 820.640.000.000 1,77227





170 PT Siantar Top STTP 2016 Rp 1.167.899.357.271 Rp 1.168.512.137.670 0,99948



2016 Rp 749.966.146.582 Rp 3.489.233.494.783 0,21494




175 PT Darya Varia Laboratoria DVLA 2016 Rp 451.785.946.000 Rp 1.079.579.612.000 0,41848







Muncul SIDO

2016 Rp 229.729.000.000 Rp 2.757.885.000.000 0,0833




2016 Rp 383.091.000.000 Rp 384.388.000.000 0,99663









191 PT Semen Baturaja Persero SMBR 2015 Rp 319.315.349.000 Rp 2.949.352.584.000 0,10827

192 PT Holcim Indonesia SMCB 2015 Rp 8.871.708.000.000 Rp 8.449.857.000.000 1,04992



195 PT Asahimas Flat Glass AMFG 2015 Rp 880.052.000.000 Rp 3.390.223.000.000 0,25959



197 PT Surya Toto Indonesia TOTO 2015 Rp 947.997.940.099 Rp 1.491.542.919.106 0,63558



200 PT Indal Alumunium Industry INAI 2015 Rp 1.090.438.393.880 Rp 239.820.902.657 4,54689













213 PT Impack Pratama Industri IMPC 2015 Rp 578.352.730.206 Rp 1.096.879.954.951 0,52727























235 PT Primarindo Asia Infrastructure BIMA 2015 Rp 301.570.909.687

Rp

(202.012.514.927) -1,4928


237 PT KMI Wire and Cable KBLI 2015 Rp 524.437.909.934 Rp 1.027.361.931.042 0,51047



and Commerce SCCO

2015 Rp 850.791.824.810 Rp 922.352.503.822 0,92242













251 PT Siantar Top STTP 2015 Rp 910.758.598.913 Rp 1.008.809.438.257 0,90281



2015 Rp 742.490.216.326 Rp 2.797.505.693.922 0,26541










262 PT Schering Plough Indonesia SCPI 2015 Rp 1.409.875.667.000 Rp 100.872.111.000 13,9769



Muncul SIDO

2015 Rp 197.797.000.000 Rp 2.598.314.000.000 0,07613




2015 Rp 324.855.000.000 Rp 328.369.000.000 0,9893















280 PT Keramika Indonesia Asosiasi KIAS 2014 Rp 235.745.579.997 Rp 2.116.797.023.068 0,11137










289 PT Hanson International MYRX 2014 Rp 861.812.237.324 Rp 4.861.608.123.015 0,17727


291 PT Budi Acid Jaya BUDI 2014 Rp 1.563.631.000.000 Rp 913.351.000.000 1,71197










301 PT Sekawan Intipratama SIAP 2014 Rp 221.617.172.000 Rp 4.758.018.752.000 0,04658

302 PT Siwani Makmur SIMA 2014 Rp 31.210.008.707 Rp 31.397.753.515 0,99402









310 PT Suparma SPMA 2014 Rp 1.287.357.023.670 Rp 804.600.054.999 1,6



















and Commerce SCCO

2014 Rp 841.614.670.129 Rp 814.392.519.881 1,03343










337 PT Nippon Indosari Corporindo ROTI 2014 Rp 1.182.771.921.472 Rp 960.122.354.744 1,2319






2014 Rp 651.985.807.625 Rp 2.265.097.759.730 0,28784












Muncul SIDO

2014 Rp 195.093.000.000 Rp 2.625.180.000.000 0,07432










361 Saranacentral Bajatama Tbk BAJA 2014 Rp 786.309.001.839 Rp 188.323.968.614 4,1753

362 Star Petrochem Tbk STAR 2014 Rp 285.744.500.913 Rp 490.173.327.018 0,58295

363 Tunas Alfin Tbk TALF 2014 Rp 104.951.997.743 Rp 326.581.298.760 0,32137







370 PT Keramika Indonesia Asosiasi KIAS 2013 Rp 223.804.349.608 Rp 2.047.100.560.910 0,10933










379 PT Hanson International MYRX 2013 Rp 454.785.952.485 Rp 4.881.076.999.492 0,09317


381 PT Budi Acid Jaya BUDI 2013 Rp 1.497.754.000.000 Rp 885.121.000.000 1,69215



384 PT Eterindo Wahanatama ETWA 2013 Rp 846.050.835.530 Rp 445.660.434.849 1,89842



387 PT Alam Karya Unggul AKKU 2013 Rp 42.758.443.320 Rp 2.449.909.087 17,4531







394 PT Malindo Feedmill MAIN 2013 Rp 1.351.915.503.000 Rp 862.483.189.000 1,56747





















and Commerce SCCO

2013 Rp 1.054.421.170.969 Rp 707.611.129.154 1,49011









421 PT Multi Bintang Indonesia MLBI 2013 Rp 794.615.000.000 Rp 987.533.000.000 0,80465



424 PT Nippon Indosari Corporindo ROTI 2013 Rp 1.035.351.397.437 Rp 787.337.649.671 1,315



427 PT Tri Banyan Tirta ALTO 2013 Rp 960.189.991.593 Rp 542.329.398.166 1,77049

428 PT Ultrajaya Milk Industry and Trading Company

ULTJ 2013 Rp 796.474.448.056 Rp 2.015.146.534.086 0,39524





433 PT Kimia Farma KAEF 2013 Rp 847.584.859.909 Rp 1.624.354.688.981 0,5218





Muncul SIDO

2013 Rp 326.051.000.000 Rp 2.625.456.000.000 0,12419







443 PT Kedaung Indah Can KICI 2013 Rp 24.319.143.497 Rp 73.976.578.603 0,32874

444 Sekar Bumi Tbk, PT SKBM 2013 Rp 296.528.343.161 Rp 201.124.214.511 1,47435

445 Sepatu Bata Tbk BATA 2013 Rp 283.831.895.000 Rp 396.853.165.000 0,71521

LAMPIRAN 2.3

TABULASI VARIABEL PROPORSI KOMISARIS INDEPENDEN


KOMISARIS

INDEPENDEN

TOTAL DEWAN

KOMISARIS KOM

1 PT Indocement Tunggal Prakasa INTP 2017 3 7 0,43

2 PT Semen Baturaja Persero SMBR 2017 1 5 0,20

3 PT Semen Gresik SMGR 2017 2 7 0,29

4 PT Waskita Beton Precast WSBP 2017 2 4 0,50

5 PT Wijaya Karya Beton WTON 2017 3 7 0,43

6 PT Asahimas Flat Glass AMFG 2017 2 6 0,33

7 PT Arwana Citra Mulia ARNA 2017 2 4 0,50

8 PT Mark Dynamics Indonesia MARK 2017 1 2 0,50

9 PT Mulia Industrindo MLIA 2017 2 5 0,40

10 PT Surya Toto Indonesia TOTO 2017 2 5 0,40

11 PT Alaska Industrindo ALKA 2017 1 3 0,33

12 PT Alumindo Light Metal Industry ALMI 2017 2 4 0,50

13 PT Beton Jaya Manunggal BTON 2017 1 2 0,50

14 PT Gunawan Dianjaya Steel GDST 2017 1 2 0,50

15 PT Indal Alumunium Industry INAI 2017 1 4 0,25

16 PT Steel Pipe Industry of Indonesia ISSP 2017 2 5 0,40

17 PT Lion Metal Works LION 2017 1 3 0,33

18 PT Lionmesh Prima LMSH 2017 1 3 0,33

19 PT Pelangi Indah Canindo PICO 2017 1 3 0,33


KOMISARIS

INDEPENDEN

TOTAL DEWAN

KOMISARIS KOM

20 PT Budi Acid Jaya BUDI 2017 1 3 0,33

21 PT Duta Pertiwi Nusantara DPNS 2017 1 3 0,33

22 PT Ekadharma International EKAD 2017 1 2 0,50

23 PT Intan Wijaya International INCI 2017 1 3 0,33

24 PT Indo Acitama SRSN 2017 3 8 0,38

25 PT Argha Karya Prima Industry AKPI 2017 2 6 0,33

26 PT Asiaplast Industries APLI 2017 1 3 0,33

27 PT Champion Pasific Indonesia IGAR 2017 1 3 0,33

28 PT Impack Pratama Industri IMPC 2017 1 3 0,33

29 PT Panca Budi Idaman PBID 2017 1 2 0,50

30 PT Tunas Alfin TALF 2017 1 3 0,33

31 PT Trias Sentosa TRST 2017 1 3 0,33

32 PT Charoen Pokphand Indonesia CPIN 2017 1 3 0,33

33 PT Japfa Comfeed Indonesia JPFA 2017 3 6 0,50

34 PT Malindo Feedmill MAIN 2017 3 5 0,60

35 PT Tirta Mahakam Resources TIRT 2017 1 2 0,50

36 PT Alkindo Naratama ALDO 2017 1 3 0,33

37 PT Fajar Surya Wisesa FASW 2017 1 4 0,25

38 PT Kedaung Setia Industrial KDSI 2017 2 4 0,50

39 PT Suparma SPMA 2017 3 5 0,60

40 PT Kioson Komersial Indonesia KIOS 2017 1 3 0,33

41 PT Kirana Megatara KMTR 2017 3 8 0,38


KOMISARIS

INDEPENDEN

TOTAL DEWAN

KOMISARIS KOM

42 PT Ateliers Mecaniques D'Indonesie AMIN 2017 1 2 0,50

43 PT Astra International ASII 2017 4 12 0,33

44 PT Astra Auto Part AUTO 2017 3 8 0,38

45 PT Garuda Metalindo BOLT 2017 1 3 0,33

46 PT Gajah Tunggal GJTL 2017 3 8 0,38

47 PT Indomobil Sukses International IMAS 2017 3 7 0,43

48 PT Indospring INDS 2017 1 3 0,33

49 PT Multi Prima Sejahtera LPIN 2017 1 3 0,33

50 PT Nippres NIPS 2017 1 5 0,20

51 PT Prima Alloy Steel Universal PRAS 2017 1 3 0,33

52 PT Selamat Sempurna SMSM 2017 1 3 0,33

53 PT Trisula Textile Industries BELL 2017 1 3 0,33

54 PT Ricky Putra Globalindo RICY 2017 1 3 0,33

55 PT Star Petrochem STAR 2017 1 2 0,50

56 PT Trisula International TRIS 2017 1 3 0,33

57 PT Nusantara Inti Corpora UNIT 2017 1 3 0,33

58 PT Sepatu Bata BATA 2017 2 4 0,50

59 PT Primarindo Asia Infrastructure BIMA 2017 2 3 0,67

60 PT Jembo Cable Company JECC 2017 2 3 0,67

61 PT KMI Wire and Cable KBLI 2017 2 4 0,50

62 PT Kabelindo Murni KBLM 2017 1 3 0,33

63 PT Supreme Cable Manufacturing and Commerce SCCO 2017 1 3 0,33


KOMISARIS

INDEPENDEN

TOTAL DEWAN

KOMISARIS KOM

64 PT Voksel Electric VOKS 2017 3 6 0,50

65 PT Campina Ice Cream Industry CAMP 2017 1 3 0,33

66 PT Cahaya Kalbar CEKA 2017 1 3 0,33

67 PT Sariguna Primatirta CLEO 2017 1 3 0,33

68 PT Delta Djakarta DLTA 2017 2 5 0,40

69 PT Indofood CBP Sukses Makmur ICBP 2017 3 6 0,50

70 PT Indofood Sukses Makmur INDF 2017 3 8 0,38

71 PT Buyung Poetra Sembada HOKI 2017 1 3 0,33

72 PT Multi Bintang Indonesia MLBI 2017 3 6 0,50

73 PT Mayora Indah MYOR 2017 2 5 0,40

74 PT Prashida Aneka Niaga PSDN 2017 2 6 0,33

75 PT Nippon Indosari Corporindo ROTI 2017 1 3 0,33

76 PT Sekar Bumi SKBM 2017 1 3 0,33

77 PT Sekar Laut SKLT 2017 1 3 0,33

78 PT Siantar Top STTP 2017 1 2 0,50

79 PT Ultrajaya Milk Industry and Trading Company ULTJ 2017 1 3 0,33

80 PT Gudang Garam GGRM 2017 2 4 0,50

81 PT Hanjaya Mandala Sampoerna HMSP 2017 2 5 0,40

82 PT Wismilak Inti Makmur WIIM 2017 1 3 0,33

83 PT Darya Varia Laboratoria DVLA 2017 3 7 0,43

84 PT Kimia Farma KAEF 2017 2 5 0,40

85 PT Kalbe Farma KLBF 2017 3 7 0,43


KOMISARIS

INDEPENDEN

TOTAL DEWAN

KOMISARIS KOM

86 PT Emdeki Utama MDKI 2017 2 5 0,40

87 PT Merck MERK 2017 1 3 0,33

88 PT Pyridam Farma PYFA 2017 2 4 0,50

89 PT Schering Plough Indonesia SCPI 2017 1 3 0,33

90 PT Industri Jamu dan Farmasi Sido Muncul SIDO 2017 1 3 0,33

91 PT Tempo Scan Pasific TSPC 2017 3 5 0,60


Indonesia ADES

2017 1 3 0,33

93 PT Kino Indonesia KINO 2017 2 4 0,50

94 PT Mandom Indonesia TCID 2017 3 6 0,50

95 PT Unilever Indonesia UNVR 2017 5 8 0,63

96 PT Chitose Internasional CINT 2017 1 2 0,50

97 PT Kedaung Indag Can KICI 2017 1 3 0,33

98 PT Integra Indocabinet WOOD 2017 1 2 0,50

99 PT Hartadinata Abadi HRTA 2017 1 3 0,33

100 Aneka Gas Industri Tbk AGII 2017 2 5 0,40




104 PT Waskita Beton Precast WSBP 2016 1 4 0,25




KOMISARIS

INDEPENDEN

TOTAL DEWAN

KOMISARIS KOM




110 PT Saranacentral Bajatama BAJA 2016 1 3 0,33












122 PT Alam Karya Unggul AKKU 2016 1 3 0,33



125 PT Berlina BRNA 2016 2 4 0,50





KOMISARIS

INDEPENDEN

TOTAL DEWAN

KOMISARIS KOM





133 PT Siearad Produce SIPD 2016 1 3 0,33





138 PT Suparma SPMA 2016 3 5 0,60


140 PT Grand Kartech KRAH 2016 2 4 0,50






146 PT Nippres NIPS 2016 1 4 0,25






KOMISARIS

INDEPENDEN

TOTAL DEWAN

KOMISARIS KOM










160 PT Tiga Pilar Sejahtera Food AISA 2016 1 5 0,20














KOMISARIS

INDEPENDEN

TOTAL DEWAN

KOMISARIS KOM






178 PT Merck MERK 2016 1 3 0,33





ADES 2016 1 3 0,33


184 PT Martina Berto MBTO 2016 1 3 0,33





189 PT Langgeng Makmur Industry LMPI 2016 1 2 0,50



192 PT Holcim Indonesia SMCB 2015 3 7 0,43



KOMISARIS

INDEPENDEN

TOTAL DEWAN

KOMISARIS KOM
























KOMISARIS

INDEPENDEN

TOTAL DEWAN

KOMISARIS KOM












227 PT Nippres NIPS 2015 1 3 0,33












KOMISARIS

INDEPENDEN

TOTAL DEWAN

KOMISARIS KOM




















257 PT Indofarma INAF 2015 1 3 0,33




KOMISARIS

INDEPENDEN

TOTAL DEWAN

KOMISARIS KOM

260 PT Merck MERK 2015 1 3 0,33


262 PT Schering Plough Indonesia SCPI 2015 1 3 0,33




ADES 2015 1 3 0,33


267 PT Mustika Ratu MRAT 2015 1 3 0,33













280 PT Keramika Indonesia Asosiasi KIAS 2014 2 6 0,33


KOMISARIS

INDEPENDEN

TOTAL DEWAN

KOMISARIS KOM









289 PT Hanson International MYRX 2014 2 4 0,50









298 PT Berlina BRNA 2014 1 3 0,33



301 PT Sekawan Intipratama SIAP 2014 3 4 0,75

302 PT Siwani Makmur SIMA 2014 1 4 0,25


KOMISARIS

INDEPENDEN

TOTAL DEWAN

KOMISARIS KOM








310 PT Suparma SPMA 2014 3 5 0,60







317 PT Nippres NIPS 2014 1 3 0,33









KOMISARIS

INDEPENDEN

TOTAL DEWAN

KOMISARIS KOM





329 PT Akasha Wira International ADES 2014 1 3 0,33

















346 PT Indofarma INAF 2014 1 3 0,33


KOMISARIS

INDEPENDEN

TOTAL DEWAN

KOMISARIS KOM



349 PT Merck MERK 2014 1 3 0,33





354 PT Mustika Ratu MRAT 2014 1 3 0,33




358 PT Kedawung Setia Industrial KDSI 2014 2 5 0,40



361 Saranacentral Bajatama Tbk BAJA 2014 1 3 0,33

362 Star Petrochem Tbk STAR 2014 1 2 0,50

363 Tunas Alfin Tbk TALF 2014 1 3 0,33







KOMISARIS

INDEPENDEN

TOTAL DEWAN

KOMISARIS KOM


370 PT Keramika Indonesia Asosiasi KIAS 2013 2 6 0,33









379 PT Hanson International MYRX 2013 1 2 0,50





384 PT Eterindo Wahanatama ETWA 2013 1 4 0,25



387 PT Alam Karya Unggul AKKU 2013 1 3 0,33





KOMISARIS

INDEPENDEN

TOTAL DEWAN

KOMISARIS KOM













403 PT Multi Prima Sejahtera LPIN 2013 1 3 0,33

404 PT Nippres NIPS 2013 1 3 0,33










KOMISARIS

INDEPENDEN

TOTAL DEWAN

KOMISARIS KOM



415 PT Akasha Wira International ADES 2013 1 3 0,33








423 PT Prashida Aneka Niaga PSDN 2013 2 6 0,33




427 PT Tri Banyan Tirta ALTO 2013 1 3 0,33









KOMISARIS

INDEPENDEN

TOTAL DEWAN

KOMISARIS KOM

435 PT Merck MERK 2013 1 3 0,33







442 PT Kedawung Setia Industrial KDSI 2013 2 3 0,67

443 PT Kedaung Indah Can KICI 2013 1 3 0,33

444 Sekar Bumi Tbk, PT SKBM 2013 1 3 0,33

445 Sepatu Bata Tbk BATA 2013 2 5 0,40

LAMPIRAN 2.4

TABULASI VARIABEL UKURAN PERUSAHAAN

NO NAMA PERUSAHAAN KODE TAHUN TOTAL ASET LN (TOTAL ASET)

1 PT Indocement Tunggal Prakasa INTP 2017 28.863.676.000.000 30,9936

2 PT Semen Baturaja Persero SMBR 2017 5.060.337.247.000 29,2525

3 PT Semen Gresik SMGR 2017 48.963.502.966.000 31,5221

4 PT Waskita Beton Precast WSBP 2017 14.919.548.673.755 30,3337

5 PT Wijaya Karya Beton WTON 2017 7.067.976.095.043 29,5866

6 PT Asahimas Flat Glass AMFG 2017 6.267.816.000.000 29,4664

7 PT Arwana Citra Mulia ARNA 2017 1.601.346.561.573 28,1019

8 PT Mark Dynamics Indonesia MARK 2017 227.599.575.294 26,1509

9 PT Mulia Industrindo MLIA 2017 5.186.685.608.000 29,2771

10 PT Surya Toto Indonesia TOTO 2017 2.826.490.815.501 28,6701

11 PT Alaska Industrindo ALKA 2017 305.208.703.000 26,4443

12 PT Alumindo Light Metal Industry ALMI 2017 2.376.281.796.928 28,4966

13 PT Beton Jaya Manunggal BTON 2017 183.501.650.442 25,9355

14 PT Gunawan Dianjaya Steel GDST 2017 1.286.954.720.465 27,8833

15 PT Indal Alumunium Industry INAI 2017 1.213.916.545.120 27,8249

16 PT Steel Pipe Industry of Indonesia ISSP 2017 6.269.365.000.000 29,4667

17 PT Lion Metal Works LION 2017 681.937.947.736 27,2482

18 PT Lionmesh Prima LMSH 2017 161.163.426.840 25,8057

19 PT Pelangi Indah Canindo PICO 2017 720.238.957.745 27,3028

20 PT Budi Acid Jaya BUDI 2017 2.939.456.000.000 28,7092


21 PT Duta Pertiwi Nusantara DPNS 2017 308.491.173.960 26,4550

22 PT Ekadharma International EKAD 2017 796.767.646.172 27,4038

23 PT Intan Wijaya International INCI 2017 303.788.390.330 26,4396

24 PT Indo Acitama SRSN 2017 652.726.454.000 27,2044

25 PT Argha Karya Prima Industry AKPI 2017 2.745.325.833.000 28,6409

26 PT Asiaplast Industries APLI 2017 398.698.779.619 26,7115

27 PT Champion Pasific Indonesia IGAR 2017 513.022.591.574 26,9636

28 PT Impack Pratama Industri IMPC 2017 2.294.677.493.483 28,4616

29 PT Panca Budi Idaman PBID 2017 1.823.684.761.000 28,2319

30 PT Tunas Alfin TALF 2017 921.240.988.517 27,5490

31 PT Trias Sentosa TRST 2017 3.332.905.936.010 28,8349

32 PT Charoen Pokphand Indonesia CPIN 2017 24.522.593.000.000 30,8306

33 PT Japfa Comfeed Indonesia JPFA 2017 21.088.870.000.000 30,6798

34 PT Malindo Feedmill MAIN 2017 4.072.245.477.000 29,0352

35 PT Tirta Mahakam Resources TIRT 2017 859.299.056.455 27,4794

36 PT Alkindo Naratama ALDO 2017 498.701.656.995 26,9353

37 PT Fajar Surya Wisesa FASW 2017 9.369.891.776.775 29,8685

38 PT Kedaung Setia Industrial KDSI 2017 1.328.291.727.616 27,9149

39 PT Suparma SPMA 2017 2.175.660.855.114 28,4084

40 PT Kioson Komersial Indonesia KIOS 2017 249.610.875.205 26,2432

41 PT Kirana Megatara KMTR 2017 3.556.855.509.481 28,8999

42 PT Ateliers Mecaniques D'Indonesie AMIN 2017 360.906.218.575 26,6119

43 PT Astra International ASII 2017 295.646.000.000.000 33,3202


44 PT Astra Auto Part AUTO 2017 14.762.309.000.000 30,3231

45 PT Garuda Metalindo BOLT 2017 1.188.798.795.362 27,8040

46 PT Gajah Tunggal GJTL 2017 18.191.176.000.000 30,5320

47 PT Indomobil Sukses International IMAS 2017 31.375.311.299.854 31,0770

48 PT Indospring INDS 2017 2.434.617.337.849 28,5208

49 PT Multi Prima Sejahtera LPIN 2017 268.116.498.330 26,3147

50 PT Nippres NIPS 2017 1.897.962.447.000 28,2718

51 PT Prima Alloy Steel Universal PRAS 2017 1.542.243.721.302 28,0643

52 PT Selamat Sempurna SMSM 2017 2.443.341.000.000 28,5244

53 PT Trisula Textile Industries BELL 2017 465.965.155.745 26,8674

54 PT Ricky Putra Globalindo RICY 2017 1.374.444.788.282 27,9491

55 PT Star Petrochem STAR 2017 614.705.038.056 27,1444

56 PT Trisula International TRIS 2017 544.968.319.987 27,0240

57 PT Nusantara Inti Corpora UNIT 2017 426.384.622.878 26,7786

58 PT Sepatu Bata BATA 2017 855.691.231.000 27,4752

59 PT Primarindo Asia Infrastructure BIMA 2017 89.327.328.853 25,2156

60 PT Jembo Cable Company JECC 2017 1.927.985.352.000 28,2875

61 PT KMI Wire and Cable KBLI 2017 3.013.760.616.985 28,7342

62 PT Kabelindo Murni KBLM 2017 1.235.198.847.468 27,8423

63 PT Supreme Cable Manufacturing and Commerce SCCO 2017 4.014.244.589.706 29,0209

64 PT Voksel Electric VOKS 2017 2.110.166.496.595 28,3778

65 PT Campina Ice Cream Industry CAMP 2017 1.211.184.522.659 27,8226

66 PT Cahaya Kalbar CEKA 2017 1.392.636.444.501 27,9622


67 PT Sariguna Primatirta CLEO 2017 660.917.775.322 27,2169

68 PT Delta Djakarta DLTA 2017 1.340.842.765.000 27,9243

69 PT Indofood CBP Sukses Makmur ICBP 2017 31.619.514.000.000 31,0848

70 PT Indofood Sukses Makmur INDF 2017 87.939.488.000.000 32,1077

71 PT Buyung Poetra Sembada HOKI 2017 576.963.542.579 27,0810

72 PT Multi Bintang Indonesia MLBI 2017 2.510.078.000.000 28,5513

73 PT Mayora Indah MYOR 2017 14.915.849.800.251 30,3334

74 PT Prashida Aneka Niaga PSDN 2017 690.980.000.000 27,2614

75 PT Nippon Indosari Corporindo ROTI 2017 4.559.573.709.411 29,1483

76 PT Sekar Bumi SKBM 2017 1.623.027.475.045 28,1153

77 PT Sekar Laut SKLT 2017 636.284.210.210 27,1789

78 PT Siantar Top STTP 2017 2.342.432.443.196 28,4822

79 PT Ultrajaya Milk Industry and Trading Company ULTJ 2017 5.186.940.000.000 29,2772

80 PT Gudang Garam GGRM 2017 66.759.930.000.000 31,8321

81 PT Hanjaya Mandala Sampoerna HMSP 2017 43.141.063.000.000 31,3955

82 PT Wismilak Inti Makmur WIIM 2017 1.225.712.093.041 27,8345

83 PT Darya Varia Laboratoria DVLA 2017 1.640.886.147.000 28,1263

84 PT Kimia Farma KAEF 2017 6.096.148.972.533 29,4387

85 PT Kalbe Farma KLBF 2017 16.616.239.416.335 30,4414

86 PT Emdeki Utama MDKI 2017 867.451.000.000 27,4888

87 PT Merck MERK 2017 847.006.544.000 27,4650

88 PT Pyridam Farma PYFA 2017 159.563.931.041 25,7957

89 PT Schering Plough Indonesia SCPI 2017 1.354.104.356.000 27,9342


90 PT Industri Jamu dan Farmasi Sido Muncul SIDO 2017 3.158.198.000.000 28,7810

91 PT Tempo Scan Pasific TSPC 2017 7.434.900.309.021 29,6372


Indonesia ADES

2017 840.236.000.000

27,4569

93 PT Kino Indonesia KINO 2017 3.237.595.219.274 28,8059

94 PT Mandom Indonesia TCID 2017 2.361.807.189.430 28,4904

95 PT Unilever Indonesia UNVR 2017 18.906.413.000.000 30,5705

96 PT Chitose Internasional CINT 2017 476.577.841.605 26,8899

97 PT Kedaung Indag Can KICI 2017 149.420.009.884 25,7300

98 PT Integra Indocabinet WOOD 2017 3.843.002.133.341 28,9773

99 PT Hartadinata Abadi HRTA 2017 1.418.447.000.000 27,9806

100 Aneka Gas Industri Tbk AGII 2017 6.403.543.000.000 29,4879




104 PT Waskita Beton Precast WSBP 2016 13.734.267.485.212 30,2509






110 PT Saranacentral Bajatama BAJA 2016 982.626.956.424 27,6135













122 PT Alam Karya Unggul AKKU 2016 1.070.169.294.420 27,6988



125 PT Berlina BRNA 2016 2.088.696.909.000 28,3676








133 PT Siearad Produce SIPD 2016 2.567.211.193.259 28,5738






138 PT Suparma SPMA 2016 2.158.852.415.950 28,4006


140 PT Grand Kartech KRAH 2016 598.711.565.464 27,1180



143 PT Garuda Metalindo BOLT 2016 938.141.687.362 27,5672



146 PT Nippres NIPS 2016 1.777.956.390.000 28,2065











157 PT Kabelindo Murni KBLM 2016 639.091.366.917 27,1833




160 PT Tiga Pilar Sejahtera Food AISA 2016 9.254.539.000.000 29,8561








168 PT Sekar Bumi SKBM 2016 1.001.657.012.004 27,6327










178 PT Merck MERK 2016 743.934.894.000 27,3352






Indonesia ADES

2016 767.479.000.000

27,3664


184 PT Martina Berto MBTO 2016 709.959.168.088 27,2885





189 PT Langgeng Makmur Industry LMPI 2016 810.364.824.722 27,4208



192 PT Holcim Indonesia SMCB 2015 17.321.565.000.000 30,48297






198 PT Alaska Industrindo ALKA 2015 144.628.405 18,78968



























224 PT Garuda Metalindo BOLT 2015 918.617.353.270 27,54614




227 PT Nippres NIPS 2015 1.547.720.090.000 28,06780























249 PT Sekar Bumi SKBM 2015 764.484.248.710 27,36247








257 PT Indofarma INAF 2015 1.533.708.564.241 28,05871



260 PT Merck MERK 2015 641.646.818.000 27,18730


262 PT Schering Plough Indonesia SCPI 2015 277.982.362.215 26,35082




Indonesia ADES

2015 653.224.000.000

27,20519


267 PT Mustika Ratu MRAT 2015 497.090.038.108 26,93204














280 PT Keramika Indonesia Asosiasi KIAS 2014 2.352.542.603.065 28,48652





285 PT Indal Alumunium Industry INAI 2014 897.281.657.710 27,52264




289 PT Hanson International MYRX 2014 5.723.420.360.339 29,37559










298 PT Berlina BRNA 2014 1.334.085.916.000 27,91927



301 PT Sekawan Intipratama SIAP 2014 1.317.314.767.000 27,90662

302 PT Siwani Makmur SIMA 2014 62.607.762.222 24,86016








310 PT Suparma SPMA 2014 2.091.957.078.669 28,36912








317 PT Nippres NIPS 2014 1.206.854.399.000 27,81904












329 PT Akasha Wira International ADES 2014 504.865.000.000 26,94756



332 PT Delta Djakarta DLTA 2014 991.947.134.000 27,62294






338 PT Sekar Bumi SKBM 2014 649.534.031.113 27,19952









346 PT Indofarma INAF 2014 1.248.343.275.406 27,85284



349 PT Merck MERK 2014 716.599.526.000 27,29778





354 PT Mustika Ratu MRAT 2014 498.786.376.745 26,93544




358 PT Kedawung Setia Industrial KDSI 2014 952.177.443.047 27,58202



361 Saranacentral Bajatama Tbk BAJA 2014 974.632.970.453 27,60533

362 Star Petrochem Tbk STAR 2014 775.917.827.931 27,37731


363 Tunas Alfin Tbk TALF 2014 431.533.296.503 26,79061







370 PT Keramika Indonesia Asosiasi KIAS 2013 2.270.904.910.518 28,45120





375 PT Indal Alumunium Industry INAI 2013 765.881.409.376 27,36429




379 PT Hanson International MYRX 2013 5.335.862.891.977 29,30547





384 PT Eterindo Wahanatama ETWA 2013 1.291.711.270.379 27,88699




387 PT Alam Karya Unggul AKKU 2013 45.208.352.407 24,53455
















403 PT Multi Prima Sejahtera LPIN 2013 196.390.816.224 26,00337

404 PT Nippres NIPS 2013 798.407.625.000 27,40589

405 PT Prima Alloy Steel Universal PRAS 2013 795.630.254.208 27,40240


407 PT Ricky Putra Globalindo RICY 2013 869.226.313.138 27,49087









415 PT Akasha Wira International ADES 2013 441.064.000.000 26,81246



418 PT Delta Djakarta DLTA 2013 867.040.802.000 27,48835





423 PT Prashida Aneka Niaga PSDN 2013 681.832.333.141 27,24805




427 PT Tri Banyan Tirta ALTO 2013 1.502.519.389.759 28,03816









435 PT Merck MERK 2013 696.946.318.000 27,26997







442 PT Kedawung Setia Industrial KDSI 2013 850.233.842.186 27,46878

443 PT Kedaung Indah Can KICI 2013 98.295.722.100 25,31125

444 Sekar Bumi Tbk, PT SKBM 2013 497.652.557.672 26,93317

445 Sepatu Bata Tbk BATA 2013 680.685.060.000 27,24637

TABEL 2.5

TABULASI VARIABEL KEPEMILIKAN INSTITUSIONAL


SAHAM YANG

DIMILIKI INSTITUSI

SAHAM YANG

DITERBITKAN KINST

1 PT Indocement Tunggal Prakasa INTP 2017 3.673.001.944 3.681.231.699 0,99776

2 PT Semen Baturaja Persero SMBR 2017 9.644.860.001 9.837.678.500 0,98040

3 PT Semen Gresik SMGR 2017 5.844.272.146 5.931.520.000 0,98529

4 PT Waskita Beton Precast WSBP 2017 24.464.351.034 26.361.157.534 0,92805

5 PT Wijaya Karya Beton WTON 2017 8.322.551.549 8.715.466.600 0,95492

6 PT Asahimas Flat Glass AMFG 2017 406.918.400 434.000.000 0,93760

7 PT Arwana Citra Mulia ARNA 2017 4.601.430.976 7.341.430.976 0,62678

8 PT Mark Dynamics Indonesia MARK 2017 759.047.711 760.000.062 0,99875

9 PT Mulia Industrindo MLIA 2017 1.162.619.700 1.323.000.000 0,87878

10 PT Surya Toto Indonesia TOTO 2017 10.320.000.000 10.320.000.000 1,00000

11 PT Alaska Industrindo ALKA 2017 474.103.140 507.665.055 0,93389

12 PT Alumindo Light Metal Industry ALMI 2017 606.017.300 616.000.000 0,98379

13 PT Beton Jaya Manunggal BTON 2017 14.318.000 720.000.000 0,01989

14 PT Gunawan Dianjaya Steel GDST 2017 881.310.300 820.000.000.000 0,00107

15 PT Indal Alumunium Industry INAI 2017 460.050.900 633.600.000 0,72609

16 PT Steel Pipe Industry of Indonesia ISSP 2017 5.689.446.871 7.185.992.035 0,79174

17 PT Lion Metal Works LION 2017 518.865.000 520.160.000 0,99751

18 PT Lionmesh Prima LMSH 2017 76.177.000 96.000.000 0,79351

19 PT Pelangi Indah Canindo PICO 2017 567.910.000 563.375.000 1,00805


SAHAM YANG

DIMILIKI INSTITUSI

SAHAM YANG

DITERBITKAN KINST

20 PT Budi Acid Jaya BUDI 2017 4.498.997.362 4.498.997.362 1,00000

21 PT Duta Pertiwi Nusantara DPNS 2017 312.219.512 331.129.952 0,94289

22 PT Ekadharma International EKAD 2017 564.834.295 698.775.000 0,80832

23 PT Intan Wijaya International INCI 2017 3.973.695 181.035.556 0,02195

24 PT Indo Acitama SRSN 2017 2.246.122.194 6.020.000.000 0,37311

25 PT Argha Karya Prima Industry AKPI 2017 581.175.379 680.000.000 0,85467

26 PT Asiaplast Industries APLI 2017 998.462.252 1.362.671.400 0,73272

27 PT Champion Pasific Indonesia IGAR 2017 972.204.500 972.204.500 1,00000

28 PT Impack Pratama Industri IMPC 2017 4.459.797.154 4.833.500.000 0,92268

29 PT Panca Budi Idaman PBID 2017 1.454.529.300 1.875.000.000 0,77575

30 PT Tunas Alfin TALF 2017 1.353.435.000 1.353.435.000 1,00000

31 PT Trias Sentosa TRST 2017 1.622.167.825 2.808.000.000 0,57770

32 PT Charoen Pokphand Indonesia CPIN 2017 16.397.476.400 16.398.000.000 0,99997

33 PT Japfa Comfeed Indonesia JPFA 2017 11.458.698.110 11.410.522.910 1,00422

34 PT Malindo Feedmill MAIN 2017 1.902.032.508 2.238.750.000 0,84960

35 PT Tirta Mahakam Resources TIRT 2017 1.011.774.750 1.011.774.750 1,00000

36 PT Alkindo Naratama ALDO 2017 469.840.769 550.000.000 0,85426

37 PT Fajar Surya Wisesa FASW 2017 2.268.498.288 2.477.888.787 0,91550

38 PT Kedaung Setia Industrial KDSI 2017 322.000.500 405.000.000 0,79506

39 PT Suparma SPMA 2017 1.970.558.357 2.114.570.958 0,93190

40 PT Kioson Komersial Indonesia KIOS 2017 566.654.400 650.000.000 0,87178

41 PT Kirana Megatara KMTR 2017 7.655.526.000 7.682.750.000 0,99646


SAHAM YANG

DIMILIKI INSTITUSI

SAHAM YANG

DITERBITKAN KINST

42 PT Ateliers Mecaniques D'Indonesie AMIN 2017 853.200.000 1.080.000.000 0,79000

43 PT Astra International ASII 2017 39.927.455.837 40.483.553.140 0,98626

44 PT Astra Auto Part AUTO 2017 4.776.142.433 4.819.731.139 0,99096

45 PT Garuda Metalindo BOLT 2017 1.462.500.000 5.625.000.000 0,26000

46 PT Gajah Tunggal GJTL 2017 3.445.107.400 3.484.800.000 0,98861

47 PT Indomobil Sukses International IMAS 2017 2.765.278.412 2.765.278.412 1,00000

48 PT Indospring INDS 2017 653.393.276 656.249.710 0,99565

49 PT Multi Prima Sejahtera LPIN 2017 9.350.000.000 10.625.000.000 0,88000

50 PT Nippres NIPS 2017 1.226.939.582 1.635.333.332 0,75027

51 PT Prima Alloy Steel Universal PRAS 2017 666.297.578 701.043.478 0,95044

52 PT Selamat Sempurna SMSM 2017 4.824.213.868 5.758.675.440 0,83773

53 PT Trisula Textile Industries BELL 2017 1.450.000.000 1.450.000.000 1,00000

54 PT Ricky Putra Globalindo RICY 2017 331.700.100 641.717.510 0,51689

55 PT Star Petrochem STAR 2017 4.432.642.600 4.800.000.602 0,92347

56 PT Trisula International TRIS 2017 1.047.587.802 1.055.571.802 0,99244

57 PT Nusantara Inti Corpora UNIT 2017 121.673.375 75.422.200 1,61323

58 PT Sepatu Bata BATA 2017 1.250.052.800 1.250.864.300 0,99935

59 PT Primarindo Asia Infrastructure BIMA 2017 608.175.716 608.175.716 1,00000

60 PT Jembo Cable Company JECC 2017 12.700.800 151.200.000 0,08400

61 PT KMI Wire and Cable KBLI 2017 4.007.235.107 4.007.235.107 1,00000

62 PT Kabelindo Murni KBLM 2017 974.176.000 1.120.000.000 0,86980


SAHAM YANG

DIMILIKI INSTITUSI

SAHAM YANG

DITERBITKAN KINST


and Commerce SCCO 2017 171.065.947 205.583.400 0,83210

64 PT Voksel Electric VOKS 2017 3.306.551.610 4.155.602.595 0,79569

65 PT Campina Ice Cream Industry CAMP 2017 5.000.000.000 5.885.000.000 0,84962

66 PT Cahaya Kalbar CEKA 2017 590.500.000 595.000.000 0,99244

67 PT Sariguna Primatirta CLEO 2017 2.200.000.000 2.200.000.000 1,00000

68 PT Delta Djakarta DLTA 2017 775.112.200 800.659.050 0,96809

69 PT Indofood CBP Sukses Makmur ICBP 2017 2.239.086.336 11.661.908.000 0,19200

70 PT Indofood Sukses Makmur INDF 2017 8.622.378.823 8.780.426.500 0,98200

71 PT Buyung Poetra Sembada HOKI 2017 2.263.103.728 2.350.000.000 0,96302

72 PT Multi Bintang Indonesia MLBI 2017 2.066.383.500 2.107.000.000 0,98072

73 PT Mayora Indah MYOR 2017 17.079.824.219 22.358.699.725 0,76390

74 PT Prashida Aneka Niaga PSDN 2017 1.008.336.192 1.440.000.000 0,70023

75 PT Nippon Indosari Corporindo ROTI 2017 6.123.386.701 6.186.488.888 0,98980

76 PT Sekar Bumi SKBM 2017 1.687.915.226 1.726.003.217 0,97793

77 PT Sekar Laut SKLT 2017 617.063.059 690.740.500 0,89334

78 PT Siantar Top STTP 2017 1.268.249.200 1.310.000.000 0,96813



2017 7.643.384.900 11.553.528.000 0,66156

80 PT Gudang Garam GGRM 2017 1.911.141.070 1.924.088.000 0,99327

81 PT Hanjaya Mandala Sampoerna HMSP 2017 115.012.225.282 116.318.076.900 0,98877

82 PT Wismilak Inti Makmur WIIM 2017 1.173.641.948 2.099.873.760 0,55891

83 PT Darya Varia Laboratoria DVLA 2017 54.405.980 1.120.000.000 0,04858


SAHAM YANG

DIMILIKI INSTITUSI

SAHAM YANG

DITERBITKAN KINST

84 PT Kimia Farma KAEF 2017 5.545.930.499 5.554.000.000 0,99855

85 PT Kalbe Farma KLBF 2017 46.875.122.110 46.875.122.110 1,00000

86 PT Emdeki Utama MDKI 2017 1.604.461.800 1.807.250.000 0,88779

87 PT Merck MERK 2017 417.540.800 448.000.000 0,93201

88 PT Pyridam Farma PYFA 2017 411.600.000 535.080.000 0,76923

89 PT Schering Plough Indonesia SCPI 2017 3.600.000 3.600.000 1,00000


Muncul SIDO

2017 14.883.360.900 15.000.000.000 0,99222

91 PT Tempo Scan Pasific TSPC 2017 4.500.000.000 4.500.000.000 1,00000



2017 589.896.800 589.896.800 1,00000

93 PT Kino Indonesia KINO 2017 1.255.892.500 1.428.571.500 0,87912

94 PT Mandom Indonesia TCID 2017 173.487.213 201.066.667 0,86283

95 PT Unilever Indonesia UNVR 2017 7.555.819.285 7.630.000.000 0,99028

96 PT Chitose Internasional CINT 2017 996.500.000 1.000.000.000 0,99650

97 PT Kedaung Indag Can KICI 2017 275.373.840 276.000.000 0,99773

98 PT Integra Indocabinet WOOD 2017 6.250.000.000 6.250.000.000 1,00000

99 PT Hartadinata Abadi HRTA 2017 4.467.792.400 4.605.262.400 0,97015

100 Aneka Gas Industri Tbk AGII 2017 2.893.563.400 3.066.660.000 0,94356




104 PT Waskita Beton Precast WSBP 2016 26.361.157.534 26.361.157.534 1,00000


SAHAM YANG

DIMILIKI INSTITUSI

SAHAM YANG

DITERBITKAN KINST






110 PT Saranacentral Bajatama BAJA 2016 400.000.000 1.800.000.000 0,22222

111 PT Gunawan Dianjaya Steel GDST 2016 883.622.100 8.200.000.000 0,10776











122 PT Alam Karya Unggul AKKU 2016 6.449.463.636 6.449.463.636 1,00000


124 PT Asiaplast Industries APLI 2016 1.000.839.452 1.500.000.000 0,66723

125 PT Berlina BRNA 2016 905.865.800 979.110.000 0,92519



SAHAM YANG

DIMILIKI INSTITUSI

SAHAM YANG

DITERBITKAN KINST

127 PT Impack Pratama Industri IMPC 2016 4.433.872.654 4.833.500.000 0,91732






133 PT Siearad Produce SIPD 2016 1.339.102.579 1.339.102.579 1,00000





138 PT Suparma SPMA 2016 1.970.911.017 2.114.570.958 0,93206


140 PT Grand Kartech KRAH 2016 885.318.000 971.190.000 0,91158






146 PT Nippres NIPS 2016 1.498.149.253 1.635.333.332 0,91611




SAHAM YANG

DIMILIKI INSTITUSI

SAHAM YANG

DITERBITKAN KINST









157 PT Kabelindo Murni KBLM 2016 1.020.000.000 1.120.000.000 0,91071


and Commerce SCCO

2016 163.664.945 205.583.400 0,79610

159 PT Voksel Electric VOKS 2016 752.244.019 831.120.519 0,90510

160 PT Tiga Pilar Sejahtera Food AISA 2016 3.041.631.680 3.218.600.000 0,94502






166 PT Mayora Indah MYOR 2016 13.732.925.552 22.358.699.725 0,61421

167 PT Nippon Indosari Corporindo ROTI 2016 2.660.625 5.912.500 0,45000

168 PT Sekar Bumi SKBM 2016 898.362.903 936.530.894 0,95925



SAHAM YANG

DIMILIKI INSTITUSI

SAHAM YANG

DITERBITKAN KINST




2016 1.622.508.005 2.888.382.000 0,56174




175 PT Darya Varia Laboratoria DVLA 2016 1.115.925.300 1.120.000.000 0,99636

176 PT Kimia Farma KAEF 2016 335.066.356 553.950.000 0,60487


178 PT Merck MERK 2016 418.087.100 448.000.000 0,93323



Muncul SIDO

2016 2.729.469.100 15.000.000.000 0,18196




2016 589.896.800 589.896.800 1,00000


184 PT Martina Berto MBTO 2016 1.069.115.500 1.070.000.000 0,99917





189 PT Langgeng Makmur Industry LMPI 2016 863.743.516 1.008.517.669 0,85645


SAHAM YANG

DIMILIKI INSTITUSI

SAHAM YANG

DITERBITKAN KINST



192 PT Holcim Indonesia SMCB 2015 7.662.900.000 7.662.900.000 1,00000















207 PT Ekadharma International EKAD 2015 34.938.750.000 34.938.750.000 1,00000






SAHAM YANG

DIMILIKI INSTITUSI

SAHAM YANG

DITERBITKAN KINST


213 PT Impack Pratama Industri IMPC 2015 475.688.000 483.350.000 0,98415

214 PT Tunas Alfin TALF 2015 1.353.435.000 1.353.435.000 1,00000













227 PT Nippres NIPS 2015 1.397.386.666 1.486.666.666 0,93995








SAHAM YANG

DIMILIKI INSTITUSI

SAHAM YANG

DITERBITKAN KINST







and Commerce SCCO

2015 193.728.016 205.583.400 0,94233








247 PT Mayora Indah MYOR 2015 466.560.452 894.347.989 0,52168







2015 2.371.225.100 2.888.382.000 0,82095




SAHAM YANG

DIMILIKI INSTITUSI

SAHAM YANG

DITERBITKAN KINST



257 PT Indofarma INAF 2015 3.099.267.500 3.099.267.500 1,00000



260 PT Merck MERK 2015 418.970.000 448.000.000 0,93520


262 PT Schering Plough Indonesia SCPI 2015 3.545.736 3.600.000 0,98493


Muncul SIDO

2015 2.646.192.000 15.000.000.000 0,17641




2015 589.896.800 589.896.800 1,00000


267 PT Mustika Ratu MRAT 2015 428.000.000 428.000.000 1,00000





272 PT Langgeng Makmur Industry LMPI 2015 1.008.349.406 1.008.517.669 0,99983




SAHAM YANG

DIMILIKI INSTITUSI

SAHAM YANG

DITERBITKAN KINST






280 PT Keramika Indonesia Asosiasi KIAS 2014 425.000.000 425.000.000 1,00000

281 PT Surya Toto Indonesia TOTO 2014 990.720.000 990.720.000 1,00000






287 PT Lion Metal Works LION 2014 37.016.000 52016000 0,71163


289 PT Hanson International MYRX 2014 12.939.316.053 14210673396 0,91054

290 PT Pelangi Indah Canindo PICO 2014 550.073.325 568375000 0,96780


292 PT Duta Pertiwi Nusantara DPNS 2014 312.219.512 331129952 0,94289


294 PT Intan Wijaya International INCI 2014 3.816.041 181035556 0,02108




SAHAM YANG

DIMILIKI INSTITUSI

SAHAM YANG

DITERBITKAN KINST


298 PT Berlina BRNA 2014 609.286.300 690.000.000 0,88302


300 PT Impack Pratama Industri IMPC 2014 475.688.000 483.350.000 0,98415

301 PT Sekawan Intipratama SIAP 2014 24.000.000.000 24.000.000.000 1,00000

302 PT Siwani Makmur SIMA 2014 402.067.853 410.067.853 0,98049








310 PT Suparma SPMA 2014 1.492.046.658 1.492.046.658 1,00000







317 PT Nippres NIPS 2014 1.297.386.736 1.386.856.736 0,93549



SAHAM YANG

DIMILIKI INSTITUSI

SAHAM YANG

DITERBITKAN KINST









327 PT Kabelindo Murni KBLM 2014 784.000.000 1.120.000.000 0,70000


and Commerce SCCO

2014 205.583.400 205.583.400 1,00000

329 PT Akasha Wira International ADES 2014 589.896.800 589.896.800 1,00000






335 PT Multi Bintang Indonesia MLBI 2014 21.070.000 21.070.000 1,00000






SAHAM YANG

DIMILIKI INSTITUSI

SAHAM YANG

DITERBITKAN KINST




2014 2.371.225.100 2.888.382.000 0,82095





346 PT Indofarma INAF 2014 184.560.368 599.267.500 0,30798



349 PT Merck MERK 2014 21.109.700 22.400.000 0,94240



Muncul SIDO

2014 12.150.000.000 15.000.000.000 0,81000



354 PT Mustika Ratu MRAT 2014 428.000.000 428.000.000 1,00000




358 PT Kedawung Setia Industrial KDSI 2014 384.120.500 405.000.000 0,94845


360 PT Langgeng Makmur Industry LMPI 2014 1.008.349.406 1.008.517.669 0,99983


SAHAM YANG

DIMILIKI INSTITUSI

SAHAM YANG

DITERBITKAN KINST

361 Saranacentral Bajatama Tbk BAJA 2014 400.000.000 1.800.000.000 0,22222

362 Star Petrochem Tbk STAR 2014 4.800.000.602 4.800.000.602 1,00000

363 Tunas Alfin Tbk TALF 2014 1.353.435.000 1.353.435.000 1,00000







370 PT Keramika Indonesia Asosiasi KIAS 2013 14.929.100.000 14.929.100.000 1,00000

371 PT Surya Toto Indonesia TOTO 2013 495.360.000 495.360.000 1,00000



374 PT Gunawan Dianjaya Steel GDST 2013 8.199.289.500 8.200.000.000 0,99991





379 PT Hanson International MYRX 2013 1.579.354.000 1.821.695.000 0,86697





SAHAM YANG

DIMILIKI INSTITUSI

SAHAM YANG

DITERBITKAN KINST


384 PT Eterindo Wahanatama ETWA 2013 893.297.000 968.297.000 0,92254



387 PT Alam Karya Unggul AKKU 2013 230.000.000 230.000.000 1,00000
















403 PT Multi Prima Sejahtera LPIN 2013 21.250.000 21.250.000 1,00000

404 PT Nippres NIPS 2013 630.720.000 720.000.000 0,87600


SAHAM YANG

DIMILIKI INSTITUSI

SAHAM YANG

DITERBITKAN KINST










and Commerce SCCO

2013 205.583.400 205.583.400 1,00000


415 PT Akasha Wira International ADES 2013 589.896.800 589.896.800 1,00000






421 PT Multi Bintang Indonesia MLBI 2013 21.070.000 21.070.000 1,00000


423 PT Prashida Aneka Niaga PSDN 2013 1.143.835.210 1.440.000.000 0,79433




SAHAM YANG

DIMILIKI INSTITUSI

SAHAM YANG

DITERBITKAN KINST


427 PT Tri Banyan Tirta ALTO 2013 2.135.663.247 2.184.663.247 0,97757



2013 2.371.605.500 2.888.382.000 0,82108







435 PT Merck MERK 2013 22.399.750 22.400.000 0,99999



Muncul SIDO

2013 2.850.000.000 15.000.000.000 0,19000





442 PT Kedawung Setia Industrial KDSI 2013 384.120.500 405.000.000 0,94845

443 PT Kedaung Indah Can KICI 2013 137.686.920 138.000.000 0,99773

444 Sekar Bumi Tbk, PT SKBM 2013 907.277.694 936.530.894 0,96876

445 Sepatu Bata Tbk BATA 2013 1.300.000.000 1.300.000.000 1,00000

LAMPIRAN 2.6

TABULASI VARIABEL KOMITE AUDIT


∑KOMITE

AUDIT

1 PT Indocement Tunggal Prakasa INTP 2017 3

2 PT Semen Baturaja Persero SMBR 2017 3

3 PT Semen Gresik SMGR 2017 3

4 PT Waskita Beton Precast WSBP 2017 3

5 PT Wijaya Karya Beton WTON 2017 3

6 PT Asahimas Flat Glass AMFG 2017 3

7 PT Arwana Citra Mulia ARNA 2017 3

8 PT Mark Dynamics Indonesia MARK 2017 3

9 PT Mulia Industrindo MLIA 2017 3

10 PT Surya Toto Indonesia TOTO 2017 3

11 PT Alaska Industrindo ALKA 2017 3

12 PT Alumindo Light Metal

Industry ALMI

2017 3

13 PT Beton Jaya Manunggal BTON 2017 3

14 PT Gunawan Dianjaya Steel GDST 2017 3

15 PT Indal Alumunium Industry INAI 2017 3

16 PT Steel Pipe Industry of

Indonesia ISSP

2017 3

17 PT Lion Metal Works LION 2017 3

18 PT Lionmesh Prima LMSH 2017 3

19 PT Pelangi Indah Canindo PICO 2017 3

20 PT Budi Acid Jaya BUDI 2017 3

21 PT Duta Pertiwi Nusantara DPNS 2017 3

22 PT Ekadharma International EKAD 2017 3

23 PT Intan Wijaya International INCI 2017 3

24 PT Indo Acitama SRSN 2017 3

25 PT Argha Karya Prima Industry AKPI 2017 3

26 PT Asiaplast Industries APLI 2017 3

27 PT Champion Pasific Indonesia IGAR 2017 3

28 PT Impack Pratama Industri IMPC 2017 3

29 PT Panca Budi Idaman PBID 2017 3

30 PT Tunas Alfin TALF 2017 3

31 PT Trias Sentosa TRST 2017 3

32 PT Charoen Pokphand Indonesia CPIN 2017 4

33 PT Japfa Comfeed Indonesia JPFA 2017 3


∑KOMITE

AUDIT

34 PT Malindo Feedmill MAIN 2017 5

35 PT Tirta Mahakam Resources TIRT 2017 3

36 PT Alkindo Naratama ALDO 2017 3

37 PT Fajar Surya Wisesa FASW 2017 3

38 PT Kedaung Setia Industrial KDSI 2017 3

39 PT Suparma SPMA 2017 3

40 PT Kioson Komersial Indonesia KIOS 2017 3

41 PT Kirana Megatara KMTR 2017 3

42 PT Ateliers Mecaniques

D'Indonesie AMIN

2017 3

43 PT Astra International ASII 2017 4

44 PT Astra Auto Part AUTO 2017 3

45 PT Garuda Metalindo BOLT 2017 3

46 PT Gajah Tunggal GJTL 2017 3

47 PT Indomobil Sukses

International IMAS

2017 3

48 PT Indospring INDS 2017 3

49 PT Multi Prima Sejahtera LPIN 2017 3

50 PT Nippres NIPS 2017 3

51 PT Prima Alloy Steel Universal PRAS 2017 3

52 PT Selamat Sempurna SMSM 2017 3

53 PT Trisula Textile Industries BELL 2017 3

54 PT Ricky Putra Globalindo RICY 2017 3

55 PT Star Petrochem STAR 2017 3

56 PT Trisula International TRIS 2017 3

57 PT Nusantara Inti Corpora UNIT 2017 3

58 PT Sepatu Bata BATA 2017 3

59 PT Primarindo Asia

Infrastructure BIMA

2017 3

60 PT Jembo Cable Company JECC 2017 3

61 PT KMI Wire and Cable KBLI 2017 3

62 PT Kabelindo Murni KBLM 2017 3

63 PT Supreme Cable

Manufacturing and Commerce SCCO

2017 3

64 PT Voksel Electric VOKS 2017 3

65 PT Campina Ice Cream Industry CAMP 2017 3

66 PT Cahaya Kalbar CEKA 2017 3

67 PT Sariguna Primatirta CLEO 2017 3


∑KOMITE

AUDIT

68 PT Delta Djakarta DLTA 2017 3

69 PT Indofood CBP Sukses

Makmur ICBP

2017 3

70 PT Indofood Sukses Makmur INDF 2017 3

71 PT Buyung Poetra Sembada HOKI 2017 3

72 PT Multi Bintang Indonesia MLBI 2017 3

73 PT Mayora Indah MYOR 2017 3

74 PT Prashida Aneka Niaga PSDN 2017 3

75 PT Nippon Indosari Corporindo ROTI 2017 3

76 PT Sekar Bumi SKBM 2017 3

77 PT Sekar Laut SKLT 2017 3

78 PT Siantar Top STTP 2017 3



2017 3

80 PT Gudang Garam GGRM 2017 3

81 PT Hanjaya Mandala Sampoerna HMSP 2017 3

82 PT Wismilak Inti Makmur WIIM 2017 3

83 PT Darya Varia Laboratoria DVLA 2017 3

84 PT Kimia Farma KAEF 2017 4

85 PT Kalbe Farma KLBF 2017 3

86 PT Emdeki Utama MDKI 2017 3

87 PT Merck MERK 2017 3

88 PT Pyridam Farma PYFA 2017 3

89 PT Schering Plough Indonesia SCPI 2017 3

90 PT Industri Jamu dan Farmasi

Sido Muncul SIDO

2017 3

91 PT Tempo Scan Pasific TSPC 2017 3

92 Akasha Wira International Tbk

d.h Ades Waters Indonesia ADES

2017 3

93 PT Kino Indonesia KINO 2017 3

94 PT Mandom Indonesia TCID 2017 3

95 PT Unilever Indonesia UNVR 2017 3

96 PT Chitose Internasional CINT 2017 3

97 PT Kedaung Indag Can KICI 2017 3

98 PT Integra Indocabinet WOOD 2017 3

99 PT Hartadinata Abadi HRTA 2017 3

100 Aneka Gas Industri Tbk AGII 2017 3



∑KOMITE

AUDIT









110 PT Saranacentral Bajatama BAJA 2016 3




Indonesia ISSP

2016 3









122 PT Alam Karya Unggul AKKU 2016 3



125 PT Berlina BRNA 2016 3








133 PT Siearad Produce SIPD 2016 3







∑KOMITE

AUDIT


D'Indonesie AMIN

2016 3

140 PT Grand Kartech KRAH 2016 3















Infrastructure BIMA

2016 3




158 PT Supreme Cable


2016 3


160 PT Tiga Pilar Sejahtera Food AISA 2016 4




Makmur ICBP

2016 3










2016 3



∑KOMITE

AUDIT









Sido Muncul SIDO

2016 3




2016 3


184 PT Martina Berto MBTO 2016 2





189 PT Langgeng Makmur Industry LMPI 2016 3



192 PT Holcim Indonesia SMCB 2015 3










Indonesia ISSP

2015 3








∑KOMITE

AUDIT















D'Indonesie AMIN

2015 3





International IMAS

2015 3











Infrastructure BIMA

2015 3






2015 3




∑KOMITE

AUDIT




Makmur ICBP

2015 3










2015 3





257 PT Indofarma INAF 2015 2







Sido Muncul SIDO

2015 3




2015 3


267 PT Mustika Ratu MRAT 2015 2










∑KOMITE

AUDIT





280 PT Keramika Indonesia Asosiasi KIAS 2014 4




Industry ALMI

2014 3




Indonesia ISSP

2014 3



289 PT Hanson International MYRX 2014 3












301 PT Sekawan Intipratama SIAP 2014 3

302 PT Siwani Makmur SIMA 2014 1











∑KOMITE

AUDIT





International IMAS

2014 3










Infrastructure BIMA

2014 3






2014 3

329 PT Akasha Wira International ADES 2014 3





Makmur ICBP

2014 3










2014 3






∑KOMITE

AUDIT







Sido Muncul SIDO

2014 3







358 PT Kedawung Setia Industrial KDSI 2014 3



361 Saranacentral Bajatama Tbk BAJA 2014 3

362 Star Petrochem Tbk STAR 2014 3

363 Tunas Alfin Tbk TALF 2014 3










Industry ALMI

2013 3





Indonesia ISSP

2013 3






∑KOMITE

AUDIT




384 PT Eterindo Wahanatama ETWA 2013 3


















International IMAS

2013 3














2013 3





∑KOMITE

AUDIT




Makmur ICBP

2013 3








427 PT Tri Banyan Tirta ALTO 2013 3



2013 3










Sido Muncul SIDO

2013 3






443 PT Kedaung Indah Can KICI 2013 3

444 Sekar Bumi Tbk, PT SKBM 2013 3

445 Sepatu Bata Tbk BATA 2013 3

LAMPIRAN 2.7

TABULASI VARIABEL KUALITAS AUDIT

NO NAMA PERUSAHAAN KODE TAHUN KODE








8 PT Mark Dynamics Indonesia MARK 2017 0

9 PT Mulia Industrindo MLIA 2017 1



12 PT Alumindo Light Metal Industry ALMI 2017 0




16 PT Steel Pipe Industry of Indonesia ISSP 2017 0













29 PT Panca Budi Idaman PBID 2017 0












40 PT Kioson Komersial Indonesia KIOS 2017 0

41 PT Kirana Megatara KMTR 2017 0

42 PT Ateliers Mecaniques D'Indonesie AMIN 2017 0





47 PT Indomobil Sukses International IMAS 2017 1






53 PT Trisula Textile Industries BELL 2017 0






59 PT Primarindo Asia Infrastructure BIMA 2017 0




63 PT Supreme Cable Manufacturing and

Commerce SCCO

2017 0


65 PT Campina Ice Cream Industry CAMP 2017 0


67 PT Sariguna Primatirta CLEO 2017 0


69 PT Indofood CBP Sukses Makmur ICBP 2017 1


71 PT Buyung Poetra Sembada HOKI 2017 0









79 PT Ultrajaya Milk Industry and Trading

Company ULTJ

2017 0







86 PT Emdeki Utama MDKI 2017 0





Muncul SIDO

2017 1


92 Akasha Wira International Tbk d.h Ades

Waters Indonesia ADES

2017 0






98 PT Integra Indocabinet WOOD 2017 0

99 PT Hartadinata Abadi HRTA 2017 0

100 Aneka Gas Industri Tbk AGII 2017 0











110 PT Saranacentral Bajatama BAJA 2016 0


















































Commerce SCCO

2016 0














Company ULTJ

2016 0










Muncul SIDO

2016 0




Waters Indonesia ADES 2016 0



























































Commerce SCCO

2015 0














Company ULTJ

2015 0













Muncul SIDO

2015 0



Waters Indonesia ADES

2015 0





































301 PT Sekawan Intipratama SIAP 2014 0

302 PT Siwani Makmur SIMA 2014 0



























Commerce SCCO

2014 0















Company ULTJ

2014 0











Muncul SIDO

2014 0










361 Saranacentral Bajatama Tbk BAJA 2014 0

362 Star Petrochem Tbk STAR 2014 0

363 Tunas Alfin Tbk TALF 2014 0






















384 PT Eterindo Wahanatama ETWA 2013 0































Commerce SCCO

2013 0














427 PT Tri Banyan Tirta ALTO 2013 0


Company ULTJ

2013 0










Muncul SIDO

2013 0







443 PT Kedaung Indah Can KICI 2013 0

444 Sekar Bumi Tbk, PT SKBM 2013 0

445 Sepatu Bata Tbk BATA 2013 1

Keterangan: 1 = Jika menggunakan KAP big four

0 = Jika menggunakan non KAP big four

LAMPIRAN 3

HASIL ANALISIS DATA (OUTPUT SPSS 23)

LAMPIRAN 3.1

Uji Statistik Deskriptif

Descriptive Statistics

N Minimum Maximum Mean Std. Deviation

TAX AVOIDANCE 211 .21332 .29767 .2509640 .01616104

KOMISARIS INDEPENDEN 211 .00000 .80000 .4002370 .12038605

KUALITAS AUDIT 211 .00000 1.00000 .4170616 .49424583

KEPEMILIKAN

INSTITUSIONAL 211 .01989 1.00805 .8806584 .21084838

LEVERAGE 211 .07432 13.97686 .8886281 1.15925669

KOMITE AUDIT 211 1.00000 5.00000 3.0710900 .37754627

UKURAN PERUSAHAAN 211 25.67696 31.98892 28.4192694 1.46201757

Valid N (listwise) 211

KUALITAS AUDIT

Frequency Percent Valid Percent Cumulative

Percent

Valid ,00000 123 58,3 58,3 58,3

1,00000 88 41,7 41,7 100,0

Total 211 100,0 100,0

LAMPIRAN 3.2

Uji Normalitas Sebelum Outlier

One-Sample Kolmogorov-Smirnov Test

Unstandardized

Residual

N 445

Normal Parametersa,b

Mean .0000000

Std. Deviation .35672826

Most Extreme Differences Absolute .247

Positive .247

Negative -.202

Test Statistic .247

Asymp. Sig. (2-tailed) .000c

a. Test distribution is Normal.

b. Calculated from data.

c. Lilliefors Significance Correction.

LAMPIRAN 3.3

Uji Normalitas Setelah Outlier

One-Sample Kolmogorov-Smirnov Test

Unstandardized

Residual

N 211

Normal Parametersa,b

Mean .0000000

Std. Deviation .01497226

Most Extreme Differences Absolute .041

Positive .041

Negative -.041

Test Statistic .041

Asymp. Sig. (2-tailed) .200c,d

a. Test distribution is Normal.

b. Calculated from data.

c. Lilliefors Significance Correction.

d. This is a lower bound of the true significance.

LAMPIRAN 3.4

Uji Multikolinieritas

Coefficientsa

Model

Unstandardized

Coefficients

Standardized

Coefficients

t Sig.

Collinearity

Statistics

B

Std.

Error Beta Tolerance VIF

1 (Constant) .308 .024 13.082 .000

LEVERAGE .004 .001 .278 4.241 .000 .983 1.018

KOMISARIS

INDEPENDEN -.001 .009 -.005 -.078 .938 .962 1.039

UKURAN

PERUSAHAAN -.003 .001 -.228 -3.062 .002 .758 1.319

KEPEMILIKAN

INSTITUSIONAL .001 .005 .017 .250 .803 .943 1.061

KOMITE AUDIT .002 .003 .055 .828 .409 .941 1.063

KUALITAS AUDIT .008 .002 .230 3.088 .002 .758 1.319

a. Dependent Variable: TAX AVOIDANCE

LAMPIRAN 3.5

Uji Heteroskedastisitas

Coefficients

a

Model

Unstandardized Coefficients

Standardized Coefficients

t Sig. B Std. Error Beta

1 (Constant) -11,904 2,596 -4,585 ,000

LEVERAGE ,051 ,080 ,065 ,639 ,524

KOMISARIS INDEPENDEN

,539 ,863 ,063 ,625 ,534

UKURAN PERUSAHAAN

,230 ,086 ,305 2,665 ,059

KEPEMILIKAN INSTITUSIONAL

,076 ,624 ,013 ,121 ,904

KOMITE AUDIT ,304 ,359 ,089 ,847 ,399

KUALITAS AUDIT -,180 ,288 -,073 -,623 ,535

a. Dependent Variable: LNRES

LAMPIRAN 3.6

Uji Autokorelasi

LAMPIRAN 3.7

Uji F

ANOVAa

Model Sum of Squares Df Mean Square F Sig.

1 Regression .008 6 .001 5.614 .000b

Residual .047 204 .000

Total .055 210


b. Predictors: (Constant), KUALITAS AUDIT, LEVERAGE, KOMISARIS INDEPENDEN, KOMITE

AUDIT, KEPEMILIKAN INSTITUSIONAL, UKURAN PERUSAHAAN

LAMPIRAN 3.8

Uji R2

Model Summary

Model R R Square

Adjusted R

Square

Std. Error of the

Estimate

1 .376a .142 .116 .01519084

a. Predictors: (Constant), KUALITAS AUDIT, LEVERAGE, KOMISARIS

INDEPENDEN, KOMITE AUDIT, KEPEMILIKAN INSTITUSIONAL,

UKURAN PERUSAHAAN

Runs Test

Unstandardized Residual

Test Valuea .00089

Cases < Test Value 105

Cases >= Test Value 106

Total Cases 211

Number of Runs 103

Z -.483

Asymp. Sig. (2-tailed) .629

a. Median

LAMPIRAN 3.9

Uji t

Coefficientsa

Model

Unstandardized

Coefficients

Standardized

Coefficients

t Sig.

Collinearity

Statistics

B

Std.

Error Beta Tolerance VIF

1 (Constant) .308 .024 13.082 .000

LEVERAGE .004 .001 .278 4.241 .000 .983 1.018

KOMISARIS

INDEPENDEN -.001 .009 -.005 -.078 .938 .962 1.039

UKURAN

PERUSAHAAN -.003 .001 -.228 -3.062 .002 .758 1.319

KEPEMILIKAN

INSTITUSIONAL .001 .005 .017 .250 .803 .943 1.061

KOMITE AUDIT .002 .003 .055 .828 .409 .941 1.063

KUALITAS AUDIT .008 .002 .230 3.088 .002 .758 1.319


Jadwal Penulisan Skripsi

Keterangan April 2019 Mei 2019 Juni 2019 Juli 2019 Agustus 2019

1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4

Penulisan Proposal

Presentasi Proposal

Pengumpulan Data

Analisis Data

Penulisan Laporan Skripsi

Penyerahan Skripsi

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