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100

DAFTAR LAMPIRAN

Lampiran 1 : Daftar Perusahaan tercatat yang hingga 30 Mei 2013 belum

menyampaikan laporan keuangan interim per 31 Maret 2013

Lampiran 2 : Daftar Sampel Penelitian

Lampiran 3 : Data Audit Delay

Lampiran 4 : Data Profitabilitas yang diproksikan dengan ROA

Lampiran 5 : Data Leverage yang diproksikan dengan DER

Lampiran 6 : Data Reputasi KAP

Lampiran 7 : Data Opini Audit

Lampiran 8 : Data Olahan SPSS

Lampiran 9 : Hasil Output SPSS

Lampiran 10 : Tabel Durbin-Watson, α = 5%

Lampiran 11 : Formulir Konsultasi Skripsi

Pengaruh Profitabilitas, Leverage..., Alwin Malik Ibrahim, FB, 2016

100

LAMPIRAN 1

Daftar Perusahaan tercatat yang hingga 30 Mei

2013 belum menyampaikan laporan keuangan

interim per 31 Maret 2013


Daftar perusahaan tercatat yang hingga 30 Mei 2013 belum menyampaikan

laporan keuangan interim per 31 Maret 2013 sebagai berikut:

1. PT Polychem Indonesia Tbk

2. PT Atlas Resources Tbk

3. PT Borneo Lumbung Energi dan Metal Tbk

4. PT Davomas Abadi Tbk

5. PT Sierad Produce Tbk

6. PT Bakrie Sumatra Plantations Tbk

7. PT Buana Listya Tama Tbk

8. PT Bakrieland Development Tbk

9. PT Humpuss Intermoda Transportasi Tbk

10. PT Island Concepts Indonesia Tbk

11. PT Dayaindo Resources International Tbk

12. PT Steady Safe Tbk

13. PT Permata Prima Sakti Tbk

14. PT Trada Maritime Tbk

15. PT Truba Alam Manunggal Engineering Tbk

16. PT Zebra Nusantara Tbk.


LAMPIRAN 2

Daftar Sampel Penelitian


Sub Sektor No Kode Nama Perusahaan

Sub Sektor Energi 1 LAPD Leyand International Tbk

2 SUPR Solusi Tunas Pratama Tbk

3 TBIG Tower Bersama Infrastructure Tbk

4 TOWR Sarana Menara Nusantara Tbk

5 TRUB Truba Alam Manunggal Engineering Tbk

6 BTEL Bakrie Telecom Tbk

7 EXCL XL Axiata Tbk

8 FREN Smartfren Telecom Tbk

9 ISAT Indosat Tbk

10 TLKM Telekomunikasi Indonesia (Persero) Tbk

11 TRIO Trikomsel Oke Tbk

12 APOL Arpeni Pratama Ocean Line Tbk

13 CASS Cardig Aero Services Tbk

14 CMPP Centris Multipersada Pratama Tbk

15 INDX Tanah Laut Tbk

16 MIRA Mitra International Resources Tbk

17 SAFE Steady Safe Tbk

18 SDMU Sidomulyo Selaras Tbk

19 TMAS Pelayaran Tempuran Emas Tbk

20 WEHA Weha Transportasi Indonesia Tbk

21 ZBRA Zebra Nusantara Tbk

22 CMNP Citra Marga Nusaphala Persada Tbk

23 JSMR Jasa Marga (Persero) Tbk

24 META Nusantara Infrastructure Tbk

Sub Sektor Konstruksi Non

Bangunan

Sub Sektor Telekomunikasi

Sub Sektor Transportasi

Sub Sektor Jalan

Tol,Pelabuhan,Bandara dan Se

jenisnya

Daftar Sampel Perusahaan


LAMPIRAN 3

Data Audit Delay


DATA AUDIT DELAY

Tahun No Kode Tanggal Tutup Buku Tanggal Laporan

Audit Audit Delay

(Days)

2012 1 APOL 31 Desember 2012 1 Mei 2013 122

2 BTEL 31 Desember 2012 22 Maret 2013 82

3 CASS 31 Desember 2012 27 Maret 2013 87

4 CMNP 31 Desember 2012 20 Maret 2013 80

5 CMPP 31 Desember 2012 18 Maret 2013 78

6 EXCL 31 Desember 2012 31 Januari 2013 31

7 FREN 31 Desember 2012 25 Maret 2013 85

8 INDX 31 Desember 2012 15 Maret 2013 75

9 ISAT 31 Desember 2012 29 April 2013 120

10 JSMR 31 Desember 2012 15 Maret 2013 75

11 LAPD 31 Desember 2012 19 Maret 2013 79

12 META 31 Desember 2012 28 Maret 2013 88

13 MIRA 31 Desember 2012 22 Maret 2013 82

14 SAFE 31 Desember 2012 27 Juni 2013 179

15 SDMU 31 Desember 2012 25 Maret 2013 85

16 SUPR 31 Desember 2012 8 Maret 2013 68

17 TBIG 31 Desember 2012 20 Februari 2013 51

18 TLKM 31 Desember 2012 28 Februari 2013 59

19 TMAS 31 Desember 2012 1 Maret 2013 61

20 TOWR 31 Desember 2012 26 Februari 2013 57

21 TRIO 31 Desember 2012 21 Maret 2013 81

22 TRUB 31 Desember 2012 22 Juli 2013 204

23 WEHA 31 Desember 2012 26 Maret 2013 86

24 ZBRA 31 Desember 2012 31 Mei 2013 152

2013 1 APOL 31 Desember 2013 11 April 2014 101



4 CMNP 31 Desember 2013 28 Februari 2014 59


6 EXCL 31 Desember 2013 5 Februari 2014 36


8 INDX 31 Desember 2013 17 Februari 2014 48

9 ISAT 31 Desember 2013 24 April 2014 114

10 JSMR 31 Desember 2013 12 Februari 2014 43


11 LAPD 31 Desember 2013 2 April 2014 92



14 SAFE 31 Desember 2013 26 Mei 2014 146






20 TOWR 31 Desember 2013 25 Februari 2014 56


22 TRUB 31 Desember 2013 14 Agustus 2014 226


24 ZBRA 31 Desember 2013 21 Mei 2014 141

2014 1 APOL 31 Desember 2014 6 April 2015

96



4 CMNP 31 Desember 2014 10 Juni 2015 161


6 EXCL 31 Desember 2014 5 Februari 2015 36


8 INDX 31 Desember 2014 10 Februari 2015 41

9 ISAT 31 Desember 2014 23 Maret 2015 82

10 JSMR 31 Desember 2014 28 Januari 2015 28

11 LAPD 31 Desember 2014 2 April 2015 92



14 SAFE 31 Desember 2014 21 April 2015 111






20 TOWR 31 Desember 2014 24 Maret 2015 83


22 TRUB 31 Desember 2014 12 Mei 2015 132


24 ZBRA 31 Desember 2014 21 April 2015 111


LAMPIRAN 4 Data Profitabilitas yang diproksikan

dengan ROA


Tahun No Kode Net Income Total asset akhir Total asset awal Average Asset ROA

1 APOL (720,080,469,181) 3,008,036,943,936 4,265,545,870,749 3,636,791,407,343 (0.19800)

2 BTEL (3,138,935,665,528) 9,052,428,014,700 12,213,109,168,767 10,632,768,591,734 (0.29521)

3 CASS 189,428,306,000 795,015,458,000 726,592,702,000 760,804,080,000 0.24898

4 CMNP 385,522,024,729 3,759,108,698,062 3,198,595,047,250 3,478,851,872,656 0.11082

5 CMPP 63,591,218 68,628,672,040 56,711,022,887 62,669,847,464 0.00101

6 EXCL 2,764,647,000,000 35,455,705,000,000 31,170,654,000,000 33,313,179,500,000 0.08299

7 FREN (1,563,090,528,610) 14,339,806,990,815 12,296,578,650,738 13,318,192,820,777 (0.11737)

8 INDX 12,161,793,249 150,509,404,105 100,008,779,077 125,259,091,591 0.09709

9 ISAT 3,190,023,000,000 55,225,061,000,000 53,233,012,000,000 54,229,036,500,000 0.05882

10 JSMR 1,535,812,200,000 24,753,551,441,000 20,915,890,567,000 22,834,721,004,000 0.06726

11 LAPD 15,799,965,000 1,155,885,012,000 1,184,678,779,000 1,170,281,895,500 0.01350

12 META 48,163,586,646 2,019,527,729,661 1,835,149,780,729 1,927,338,755,195 0.02499

13 MIRA 9,949,870,230 405,042,661,229 405,720,330,956 405,381,496,093 0.02454

14 SAFE (6,299,160,365) 41,542,311,657 60,506,882,053 51,024,596,855 (0.12345)

15 SDMU 5,151,853,385 277,672,117,951 197,859,899,299 237,766,008,625 0.02167

16 SUPR 175,704,526,441 3,881,997,389,399 2,844,695,056,845 3,363,346,223,122 0.05224

17 TBIG 927,415,000,000 14,317,483,000,000 6,880,206,000,000 10,598,844,500,000 0.08750

18 TLKM 18,362,000,000,000 111,369,000,000,000 103,054,000,000,000 107,211,500,000,000 0.17127

19 TMAS 119,987,105,993 1,533,856,918,547 999,799,019,539 1,266,827,969,043 0.09471

20 TOWR 346,299,000,000 13,573,560,000,000 8,568,330,000,000 11,070,945,000,000 0.03128

21 TRIO 381,951,208,335 5,348,146,292,084 4,682,437,468,049 5,015,291,880,067 0.07616

22 TRUB (812,997,992,000) 2,780,591,364,000 3,967,223,601,000 3,373,907,482,500 (0.24097)

23 WEHA 5,932,965,518 386,060,675,421 262,754,334,731 324,407,505,076 0.01829

24 ZBRA (8,699,679,217) 47,104,836,323 58,650,083,957 52,877,460,140 (0.16453)

1 APOL (965,672,947,183) 2,577,573,874,479 3,008,036,943,936 2,792,805,409,208 (0.34577)

2 BTEL (2,645,565,576,416) 9,128,135,053,900 9,052,428,014,700 9,090,281,534,300 (0.29103)

3 CASS 250,017,096 916,593,561,000 795,015,458,000 855,804,509,500 0.00029

4 CMNP 402,426,078,674 4,783,202,994,218 3,759,108,698,062 4,271,155,846,140 0.09422

5 CMPP 542,395,740 59,996,774,635 68,628,672,040 64,312,723,338 0.00843

6 EXCL 1,032,817,000,000 40,277,626,000,000 35,455,705,000,000 37,866,665,500,000 0.02728

7 FREN (2,534,463,228,719) 15,866,493,429,557 14,339,806,990,815 15,103,150,210,186 (0.16781)

8 INDX 16,095,092,066 147,417,713,509 150,509,404,105 148,963,558,807 0.10805

9 ISAT (2,666,459,000,000) 54,520,891,000,000 55,225,061,000,000 54,872,976,000,000 (0.04859)

10 JSMR 1,237,820,534,000 28,366,345,328,000 24,753,551,441,000 26,559,948,384,500 0.04660

11 LAPD (3,748,178,000) 1,017,448,129,000 1,155,885,012,000 1,086,666,570,500 (0.00345)

12 META 80,654,109,739 2,579,581,758,462 2,019,527,729,661 2,299,554,744,062 0.03507

13 MIRA (1,717,174,068) 491,868,243,471 405,042,661,229 448,455,452,350 (0.00383)

14 SAFE 4,675,335,495 14,395,380,196 41,542,311,657 27,968,845,927 0.16716

15 SDMU 6,256,437,814 370,378,402,033 277,672,117,951 324,025,259,992 0.01931

16 SUPR 197,609,499,243 6,310,872,548,093 3,881,997,389,399 5,096,434,968,746 0.03877

17 TBIG 1,351,524,000,000 18,719,211,000,000 14,317,483,000,000 16,518,347,000,000 0.08182

18 TLKM 20,290,000,000,000 127,951,000,000,000 111,369,000,000,000 119,660,000,000,000 0.16956

19 TMAS 70,819,528,750 1,670,514,551,431 1,533,856,918,547 1,602,185,734,989 0.04420

20 TOWR 164,658,000,000 15,534,076,000,000 13,573,560,000,000 14,553,818,000,000 0.01131

21 TRIO 499,952,073,330 8,242,588,668,790 5,348,146,292,084 6,795,367,480,437 0.07357

22 TRUB (543,431,543,000) 2,710,182,103,000 2,780,591,364,000 2,745,386,733,500 (0.19794)

23 WEHA 1,770,271,140 515,509,832,681 386,060,675,421 450,785,254,051 0.00393

24 ZBRA (7,933,084,069) 39,645,201,545 47,104,836,323 43,375,018,934 (0.18290)

Profitabilitas yang diproksikan dengan ROA

2012

2013


1 APOL 20,499,506,726 1,858,190,988,862 2,577,573,874,479 2,217,882,431,671 0.00924

2 BTEL (2,871,300,857,774) 7,588,560,916,085 9,128,135,053,900 8,358,347,984,993 (0.34352)

3 CASS 269,760,085,000 1,085,460,356,000 916,593,561,000 1,001,026,958,500 0.26948

4 CMNP 411,081,488,443 5,298,108,569,813 4,783,202,994,218 5,040,655,782,016 0.08155

5 CMPP 7,883,658,918 143,353,133,623 59,996,774,635 101,674,954,129 0.07754

6 EXCL (891,063,000,000) 6,370,648,000,000 40,277,626,000,000 23,324,137,000,000 (0.03820)

7 FREN (1,379,003,056,808) 17,758,684,934,364 15,866,493,429,557 16,812,589,181,961 (0.08202)

8 INDX 47,862,625,877 183,172,852,929 147,417,713,509 165,295,283,219 0.28956

9 ISAT (1,858,022,000,000) 53,254,841,000,000 54,520,891,000,000 53,887,866,000,000 (0.03448)

10 JSMR 1,215,331,727,000 31,857,947,989,000 28,366,345,328,000 30,112,146,658,500 0.04036

11 LAPD (71,990,364,000) 938,096,369,000 1,017,448,129,000 977,772,249,000 (0.07363)

12 META 152,223,782,539 4,074,896,999,371 2,579,581,758,462 3,327,239,378,917 0.04575

13 MIRA (43,480,301,381) 515,577,615,353 491,868,243,471 503,722,929,412 (0.08632)

14 SAFE 4,488,598,748 11,154,720,616 14,395,380,196 12,775,050,406 0.35136

15 SDMU 9,597,813,956 405,100,406,126 370,378,402,033 387,739,404,080 0.02475

16 SUPR (379,931,384,974) 12,894,699,893,195 6,310,872,548,093 9,602,786,220,644 (0.03956)

17 TBIG 1,372,104,000,000 22,034,082,000,000 18,719,211,000,000 20,376,646,500,000 0.06734

18 TLKM 21,446,000,000,000 140,895,000,000,000 127,951,000,000,000 134,423,000,000,000 0.15954

19 TMAS 195,636,106,261 1,626,894,522,573 1,670,514,551,431 1,648,704,537,002 0.11866

20 TOWR 839,417,000,000 17,235,419,000,000 15,534,076,000,000 16,384,747,500,000 0.05123

21 TRIO 322,562,447,759 9,062,002,619,234 8,242,588,668,790 8,652,295,644,012 0.03728

22 TRUB 58,388,036,000 2,505,608,363,000 2,710,182,103,000 2,607,895,233,000 0.02239

23 WEHA 3,512,426,245 477,308,105,800 515,509,832,681 496,408,969,241 0.00708

24 ZBRA (8,999,915,346) 36,642,287,738 39,645,201,545 38,143,744,642 (0.23595)

2014


LAMPIRAN 5 Data Leverage yang diproksikan dengan

DER


Leverage yang diproksikan dengan DER

Tahun No Kode Total debt Total shareholder's equity DER

2012

1 APOL 5,921,349,303,098 (2,913,312,359,162) (2.03251)

2 BTEL 7,414,442,541,805 1,637,985,472,895 4.52656

3 CASS 443,658,309,000 351,357,149,000 1.26270

4 CMNP 1,247,774,724,044 2,511,333,974,018 0.49686

5 CMPP 37,667,893,632 30,960,778,408 1.21663

6 EXCL 20,085,669,000,000 15,370,036,000,000 1.30681

7 FREN 9,355,398,812,684 4,984,408,178,131 1.87693

8 INDX 105,021,527,210 45,487,876,895 2.30878

9 ISAT 35,829,677,000,000 19,395,384,000,000 1.84733

10 JSMR 14,965,765,873,000 9,787,785,568,000 1.52902

11 LAPD 443,779,592,000 712,105,420,000 0.62319

12 META 971,333,429,400 1,048,194,300,261 0.92667

13 MIRA 98,541,572,488 306,501,088,741 0.32150

14 SAFE 125,377,720,927 (83,835,409,270) (1.49552)

15 SDMU 100,037,237,574 177,634,880,377 0.56316

16 SUPR 2,161,446,228,812 1,720,551,160,587 1.25625

17 TBIG 10,072,090,000,000 4,245,393,000,000 2.37248

18 TLKM 44,391,000,000,000 66,978,000,000,000 0.66277

19 TMAS 1,184,952,840,987 348,904,077,560 3.39621

20 TOWR 10,155,012,000,000 3,418,548,000,000 2.97056

21 TRIO 3,506,469,551,540 1,841,676,740,544 1.90395

22 TRUB 2,290,369,472,000 490,221,892,000 4.67211

23 WEHA 301,192,327,415 84,868,348,006 3.54894

24 ZBRA 37,297,258,780 9,807,577,543 3.80290

2013

1 APOL 6,732,105,947,259 (4,154,532,072,780) (1.62042)

2 BTEL 10,135,605,627,318 (1,007,470,573,418) (10.06045)

3 CASS 507,847,139 408,746,422 1.24245

4 CMNP 1,529,632,941,526 3,253,570,052,692 0.47014

5 CMPP 31,666,918,394 28,329,856,241 1.11779

6 EXCL 24,977,479,000,000 15,300,147,000,000 1.63250

7 FREN 12,816,548,480,145 3,049,944,949,412 4.20222

8 INDX 18,002,056,209 129,415,657,300 0.13910

9 ISAT 38,003,293,000,000 16,517,598,000,000 2.30078

10 JSMR 17,499,365,288,000 10,866,980,040,000 1.61032

11 LAPD 309,587,174,000 707,860,955,000 0.43736


12 META 823,177,599,912 1,756,404,158,550 0.46867

13 MIRA 134,645,494,931 98,541,572,488 1.36638

14 SAFE 93,555,453,972 (79,160,073,775) (1.18185)

15 SDMU 167,236,803,369 370,378,402,033 0.45153

16 SUPR 4,018,499,851,828 2,292,372,696,265 1.75299

17 TBIG 14,605,172,000,000 4,114,039,000,000 3.55008

18 TLKM 50,527,000,000,000 77,424,000,000,000 0.65260

19 TMAS 1,334,260,131,757 336,254,419,674 3.96801

20 TOWR 11,890,688,000,000 3,643,388,000,000 3.26363

21 TRIO 6,213,420,696,999 2,029,167,971,791 3.06205

22 TRUB 2,881,846,636,000 (171,664,533,000) (16.78766)

23 WEHA 358,377,913,209 157,131,919,472 2.28075

24 ZBRA 37,770,708,071 1,874,493,474 20.14982

2014

1 APOL 6,030,054,238,855 (4,171,863,249,993) (1.44541)

2 BTEL 11,467,346,262,180 (3,878,785,346,095) (2.95643)

3 CASS 596,942,115,000 488,518,241,000 1.22194

4 CMNP 1,574,120,576,863 3,723,987,992,950 0.42270

5 CMPP 109,976,738,496 33,376,395,126 3.29505

6 EXCL 49,745,863,000,000 13,960,625,000,000 3.56330

7 FREN 13,796,743,041,760 3,961,941,892,604 3.48232

8 INDX 5,987,112,356 177,185,740,573 0.03379

9 ISAT 39,058,877,000,000 14,195,964,000,000 2.75141

10 JSMR 20,432,952,360,000 11,424,995,629,000 1.78844

11 LAPD 302,225,778,000 635,870,591,000 0.47529

12 META 1,709,624,084,553 2,365,272,914,818 0.72280

13 MIRA 179,379,148,640 336,198,466,713 0.53355

14 SAFE 85,826,195,643 (74,671,475,027) (1.14938)

15 SDMU 194,768,130,719 210,330,275,407 0.92601

16 SUPR 11,033,383,101,274 1,861,316,791,921 5.92773

17 TBIG 17,903,053,000,000 4,131,029,000,000 4.33380

18 TLKM 54,770,000,000,000 86,125,000,000,000 0.63594

19 TMAS 1,095,003,996,638 531,890,525,935 2.05870

20 TOWR 12,566,090,000,000 4,669,329,000,000 2.69120

21 TRIO 6,688,257,525,689 2,373,745,093,545 2.81760

22 TRUB 2,783,129,173,000 (277,520,810,000) (10.02854)

23 WEHA 315,249,802,282 162,058,303,518 1.94529

24 ZBRA 14,042,090,804 22,600,196,934 0.62133


LAMPIRAN 6

Data Reputasi KAP


REPUTASI KAP

Tahun No Kode KAP Kategori

2012

1 APOL Earnst & Young 1

2 BTEL Tjiendradjaja & Handoko Tomo 0

3 CASS Osman Bing Satrio & Eny 1

4 CMNP Kosasih, Nurdiyaman, Tjahjo & Rekan 0

5 CMPP Achmad, Rasyid, Hisbullah & Jerry 0

6 EXCL Tanudiredja, Wibisana & Rekan 1

7 FREN Mulyamin Sensi Suryanto & Lianny 0

8 INDX Johan Malonda Mustika & Rekan 0

9 ISAT Earnst & Young 1

10 JSMR Aryanto, Amir, Jusuf, Mawar & Saptoto 0

11 LAPD Hananta Budianto & Rekan 0

12 META Tanubrata Sutanto Fahmi & Rekan 0

13 MIRA Johan Malonda Mustika & Rekan 0

14 SAFE Santoso Dan Rekan 0

15 SDMU Anwar & Rekan 0

16 SUPR Aryanto, Amir, Jusuf, Mawar & Saptoto 0

17 TBIG Tanubrata Sutanto Fahmi & Rekan 0

18 TLKM Purwantono, Suherman & Surja 1

19 TMAS Purwantono, Suherman & Surja 1

20 TOWR Purwantono, Suherman & Surja 1

21 TRIO Purwantono, Suherman & Surja 1

22 TRUB Tanubrata Sutanto Fahmi & Rekan 0

23 WEHA Mulyamin Sensi Suryanto & Lianny 0

24 ZBRA Santoso Dan Rekan 0

2013

1 APOL Kosasih, Nurdiyaman, Tjahjo & Rekan 0

2 BTEL Tjiendradjaja & Handoko Tomo 0

3 CASS Osman Bing Satrio & Eny 1

4 CMNP Kosasih, Nurdiyaman, Tjahjo & Rekan 0





9 ISAT Purwantono, Suherman & Surja 1






14 SAFE Santoso Dan Rekan 0

15 SDMU Morhan Dan Rekan 0









24 ZBRA Santoso Dan Rekan 0

2014

1 APOL Kosasih, Nurdiyaman, Tjahjo & Rekan 0

2 BTEL Y.Santosa Dan Rekan 0

3 CASS Aryanto, Amir, Jusuf, Mawar & Saptoto 0

4 CMNP Purwantono, Suherman & Surja 1





9 ISAT Purwantono, Suherman & Surja 1





14 SAFE Suganda Akna Suhri & Rekan 0

15 SDMU Morhan Dan Rekan 0









24 ZBRA Suganda Akna Suhri & Rekan 0


LAMPIRAN 7

Data Opini Audit


Opini Audit

Tahun No Kode Nama Perusahaan Kategori Opini

2012

1 APOL Arpeni Pratama Ocean Line Tbk 0

Unqualified

Opinion with

modified

wording

2 BTEL Bakrie Telecom Tbk 1 Unqualified

Opinion

3 CASS Cardig Aero Services Tbk 0

Unqualified

Opinion with

modified

wording

4 CMNP Citra Marga Nusaphala Persada Tbk 0

Unqualified

Opinion with

modified

wording

5 CMPP Rimau Multi Putra Pratama Tbk 0

Unqualified

Opinion with

modified

wording

6 EXCL XL Axiata Tbk 0

Unqualified

Opinion with

modified

wording

7 FREN Smartfren Telecom Tbk 0

Unqualified

Opinion with

modified

wording

8 INDX Tanah Laut Tbk 1 Unqualified

Opinion

9 ISAT Indosat Tbk 1 Unqualified

Opinion

10 JSMR Jasa Marga (Persero) Tbk 1 Unqualified

Opinion

11 LAPD Leyand International Tbk 1 Unqualified

Opinion

12 META Nusantara Infrastructure Tbk 1 Unqualified

Opinion


13 MIRA Mitra International Resources Tbk 0

Unqualified

Opinion with

modified

wording

14 SAFE Steady Safe Tbk 0

Unqualified

Opinion with

modified

wording

15 SDMU Sidomulyo Selaras Tbk 1 Unqualified

Opinion

16 SUPR Solusi Tunas Pratama Tbk 1

Unqualified

Opinion

17 TBIG Tower Bersama Infrastructure Tbk 1

Unqualified

Opinion

18 TLKM Telekomunikasi Indonesia (Persero) Tbk 1

Unqualified

Opinion

19 TMAS Pelayaran Tempuran Emas Tbk 1

Unqualified

Opinion

20 TOWR Sarana Menara Nusantara Tbk 1

Unqualified

Opinion

21 TRIO Trikomsel Oke Tbk 1

Unqualified

Opinion

22 TRUB Truba Alam Manunggal Engineering Tbk 1

Unqualified

Opinion

23 WEHA Weha Transportasi Indonesia Tbk 1

Unqualified

Opinion


0

Unqualified

Opinion with

modified

wording

2013 1 APOL Arpeni Pratama Ocean Line Tbk 0

Qualified

Opinion

2 BTEL Bakrie Telecom Tbk 1 Unqualified

Opinion

3 CASS Cardig Aero Services Tbk 1 Unqualified

Opinion

4 CMNP Citra Marga Nusaphala Persada Tbk 1 Unqualified

Opinion

5 CMPP Rimau Multi Putra Pratama Tbk 1 Unqualified

Opinion

6 EXCL XL Axiata Tbk 1 Unqualified

Opinion

7 FREN Smartfren Telecom Tbk 1 Unqualified

Opinion


Opinion


Opinion



Opinion


Opinion


Opinion

13 MIRA Mitra International Resources Tbk 1 Unqualified

Opinion

14 SAFE Steady Safe Tbk 0

Unqualified

Opinion with

modified

wording


Opinion


Unqualified

Opinion


Unqualified

Opinion


Unqualified

Opinion


Unqualified

Opinion


Unqualified

Opinion


Unqualified

Opinion


Unqualified

Opinion


Unqualified

Opinion


0

Unqualified

Opinion with

modified

wording

2014 1 APOL Arpeni Pratama Ocean Line Tbk 0

Qualified

Opinion

2 BTEL Bakrie Telecom Tbk 0 Qualified

Opinion

3 CASS Cardig Aero Services Tbk 1 Unqualified

Opinion

4 CMNP Citra Marga Nusaphala Persada Tbk 1 Unqualified

Opinion

5 CMPP Rimau Multi Putra Pratama Tbk 1 Unqualified

Opinion

6 EXCL XL Axiata Tbk 1 Unqualified

Opinion

7 FREN Smartfren Telecom Tbk 1 Unqualified

Opinion



Opinion


Opinion


Opinion


Opinion


Opinion

13 MIRA Mitra International Resources Tbk 1 Unqualified

Opinion

14 SAFE Steady Safe Tbk 0 Qualified

Opinion


Opinion


Unqualified

Opinion


Unqualified

Opinion


Unqualified

Opinion


Unqualified

Opinion


Unqualified

Opinion


Unqualified

Opinion


Unqualified

Opinion


Unqualified

Opinion

24 ZBRA Zebra Nusantara Tbk 0

Qualified

Opinion


LAMPIRAN 8

Data Olahan SPSS


Tahun No Kode PROF LEV KAP OPINI AUD

2012

1 APOL

(0.19800)

(2.03251) 1 0

122

2 BTEL

(0.29521)

4.52656 0 1 82

3 CASS

0.24898

1.26270 1 0 87

4 CMNP

0.11082

0.49686 0 0 80

5 CMPP

0.00101

1.21663 0 0 78

6 EXCL

0.08299

1.30681 1 0 31

7 FREN

(0.11737)

1.87693 0 0 85

8 INDX

0.09709

2.30878 0 1 75

9 ISAT

0.05882

1.84733 1 1 120

10 JSMR

0.06726

1.52902 0 1 75

11 LAPD

0.01350

0.62319 0 1 79

12 META

0.02499

0.92667 0 1 88

13 MIRA

0.02454

0.32150 0 0 82

14 SAFE

(0.12345)

(1.49552) 0 0 179

15 SDMU

0.02167

0.56316 0 1 85

16 SUPR

0.05224

1.25625 0 1 68

17 TBIG

0.08750

2.37248 0 1 51

18 TLKM

0.17127

0.66277 1 1 59


19 TMAS

0.09471

3.39621 1 1 61

20 TOWR

0.03128

2.97056 1 1 57

21 TRIO

0.07616

1.90395 1 1 81

22 TRUB

(0.24097)

4.67211 0 1 204

23 WEHA

0.01829

3.54894 0 1 86

24 ZBRA

(0.16453)

3.80290 0 0 152

2013

1 APOL

(0.34577)

(1.62042) 0 0 101

2 BTEL

(0.29103)

(10.06045) 0 1 83

3 CASS

0.00029

1.24245 1 1 87

4 CMNP

0.09422

0.47014 0 1 59

5 CMPP

0.00843

1.11779 0 1 83

6 EXCL

0.02728

1.63250 1 1 36

7 FREN

(0.16781)

4.20222 0 1 84

8 INDX

0.10805

0.13910 0 1 48

9 ISAT

(0.04859)

2.30078 1 1 114

10 JSMR

0.04660

1.61032 0 1 43

11 LAPD

(0.00345)

0.43736 0 1 92

12 META

0.03507

0.46867 0 1 85

13 MIRA

(0.00383)

1.36638 0 1 79

14 SAFE

0.16716

(1.18185) 0 0 146

15 SDMU

0.01931

0.45153 0 1 87

16 SUPR

0.03877

1.75299 0 1 83

17 TBIG

0.08182

3.55008 0 1 48

18 TLKM

0.16956

0.65260 1 1 59


19 TMAS

0.04420

3.96801 1 1 85

20 TOWR

0.01131

3.26363 1 1 56

21 TRIO

0.07357

3.06205 1 1 87

22 TRUB

(0.19794)

(16.78766) 0 1 226

23 WEHA

0.00393

2.28075 0 1 84

24 ZBRA

(0.18290)

20.14982 0 0 141

2014

1 APOL

0.00924

(1.44541) 0 0

96

2 BTEL

(0.34352)

(2.95643) 0 0 86

3 CASS

0.26948

1.22194 0 1 86

4 CMNP

0.08155

0.42270 1 1 161

5 CMPP

0.07754

3.29505 0 1 82

6 EXCL

(0.03820)

3.56330 1 1 36

7 FREN

(0.08202)

3.48232 0 1 83

8 INDX

0.28956

0.03379 0 1 41

9 ISAT

(0.03448)

2.75141 1 1 82

10 JSMR

0.04036

1.78844 0 1 28

11 LAPD

(0.07363)

0.47529 0 1 92

12 META

0.04575

0.72280 0 1 84

13 MIRA

(0.08632)

0.53355 0 1 84

14 SAFE

0.35136

(1.14938) 0 0 111

15 SDMU

0.02475

0.92601 0 1 84

16 SUPR

(0.03956)

5.92773 0 1 72

17 TBIG

0.06734

4.33380 0 1 51

18 TLKM

0.15954

0.63594 1 1 58


19 TMAS

0.11866

2.05870 1 1 75

20 TOWR

0.05123

2.69120 1 1 83

21 TRIO

0.03728

2.81760 1 1 86

22 TRUB

0.02239

(10.02854) 0 1 132

23 WEHA

0.00708

1.94529 0 1 84

24 ZBRA

(0.23595)

0.62133 0 0 111


LAMPIRAN 9

Hasil Output SPSS


HASIL OUTPUT SPSS


LAMPIRAN 10

Tabel Durbin-Watson, α = 5%


TABEL DURBIN WATSON, α = 5%


LAMPIRAN 11

Formulir Konsultasi Skripsi


DAFTAR RIWAYAT HIDUP

Data pribadi

Nama : Alwin Malik Ibrahim

Jenis Kelamin : Laki-laki

Tempat, tanggla lahir : Jakarta, 30 Maret 1994

Agama : Islam

Alamat : Binong Permai Blok. L4, No.1 Curug - Tangerang

No. HP : 081510564840

Email : [email protected]

IPK : 3,30

Pendidikan Formal

2012 – sekarang : Universitas Multimedia Nusantara – Jurusan Akuntansi

2009 – 2012 : SMA Negeri 3 Kabupaten Tangerang – Jurusan IPA

2006 – 2009 : SMP Binong Permai

2000 – 2006 : SD Negeri Binong 1 Tangerang

Pengalaman Kerja

- Magang sebagai junior auditor di KAP Kanaka Puradiredja, Suhartono (2 bulan)

Pengalaman Organisasi

- Pengurus Organisasi Palang Merah Remaja (PMR) di SMP Binong Permai

periode 2008 – 2009

- Anggota Karya Ilmiah Remaja (KIR) periode 2009-2010


mailto:[email protected]

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