Lampiran 1 : Data Variabel Variabel Peringkat Obligasi, dan Konservatisme Akuntansi tahun 2011

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1 Lampiran 1 : Data Variabel Variabel Peringkat Obligasi, dan Konservatisme Akuntansi tahun 2011 No. kode perushaan peringkat KONSERVATISME 1 ADHI Adhi Karya (Persero) Tbk A- 207,003 2 ADMF Adira Dinamika Multi Finance Tbk AA+ -11,263,887 3 ANTM Aneka Tambang (Persero) Tbk AA -4,286,495 4 APLN Agung Podomoro Land Tbk A -1,014,395 5 APOL Arpeni Pratama Ocean Line Tbk D 431,786 6 BBKP Bank Bukopin Tbk A -4,355,332 7 BBTN Bank Tabungan Negara (Persero) Tbk AA 2,899,873 8 BCAF PT BCA Finance AA+ -703,437 9 BDKI BPD DKI Jakarta (Bank DKI) A+ 314, BDMN Bank Danamon Indonesia Tbk AA+ -13,808, BEXI Indonesia Eximbank AAA -4,609, BFIN BFI Finance Indonesia Tbk A -1,937, BJBR Bank Pembangunan Daerah Jawa Barat dan Banten Tbk AA- 831, BMRI Bank Mandiri (Persero) Tbk AA+ 3,848, BNGA Bank CIMB Niaga Tbk AAA -9,584, BNII Bank Internasional Indonesia Tbk AA+ -3,663, BNLI Bank Permata Tbk AA- 4,971, BNTT BPD Nusa Tenggara Timur (Bank NTT) A- 46, BSSB BPD Sulawesi Selatan Dan Barat (Bank Sulselbar) A -600, BTPN BANK TABUNGAN PENSIUNAN NASIONAL Tbk AA- -3,329, BWPT Eagle High Plantations Tbk A+ -173, DNRK PT Danareksa (Persero) A -418, FAST Fast Food Indonesia Tbk AA 4, FIFA Federal International Finance AA -4,652, FREN Smartfren Telecom Tbk D -1,040, IMFI Indomobil Finance Indonesia A -1,065, INDF Indofood Sukses Makmur Tbk AA -7,967, ISAT Indosat Tbk AA+ -33,198, JPFA JAPFA Comfeed Indonesia Tbk A -2,558, JSMR Jasa Marga (Persero) Tbk. AA- 180, MAPI Mitra Adiperkasa Tbk A+ -1,664, MYOR Mayora Indah Tbk AA- -2,357, NISP Bank OCBC NISP Tbk AA 713, PJAA Pembangunan Jaya Ancol Tbk A+ -453, PNBN Bank Pan Indonesia Tbk AA -13,278, PPGD Pegadaian (Persero) AA+ -5,813, SANF Surya Artha Nusantara Finance A+ -1,766, SDRA PT Bank Woori Saudara Indonesia 1906 Tbk BBB+ 572, SMFP Sarana Multigriya Finansial (Persero) AA -1,151, SMSM Selamat Sempurna Tbk AA- -760, TAFS Toyota Astra Financial Service AA- -1,470,607

2 42 VRNA Verena Multi Finance Tbk A -429, WOMF Wahana Ottomitra Multiartha Tbk AA -601, SIMP Salim Ivomas Pratama Tbk AA- -1,737, PPKT Pupuk Kalimantan Timur AA- -3,860, BABP PT Bank MNC Internasional Tbk. BBB -522, BBRI Bank Rakyat Indonesia (Persero) Tbk AA+ -3,250, CFIN Clipan Finance Indonesia Tbk A+ -1,926, BSMT BPD Sumatera Utara (Bank Sumut) A 2,108, MPPA Matahari Putra Prima Tbk A+ -1,461, MAIN Malindo Feedmill Tbk AA+ -479, RMBA Bentoel International Investama Tbk AAA 520, ELTY Bakrieland Development Tbk BBB+ -2,108, DUTI Duta Pertiwi Tbk BBB -349, BTEL Bakrie Telecom Tbk A- -3,231, MEGA Bank Mega Tbk A 6,405, PANS Panin Sekuritas Tbk A- -233, LTLS Lautan Luas Tbk A- -595,557 Variabel Peringkat Obligasi, dan Konservatisme Akuntansi tahun 2012 No. kode Perusahaan peringkat KONSERVATISME 1 ADHI Adhi Karya (Persero) Tbk A -102,997 2 ADMF Adira Dinamika Multi Finance Tbk AA+ -4,809,252 3 AGII PT. Aneka Gas Industri BBB -270,648 4 AISA Tiga Pilar Sejahtera Food Tbk A- -605,074 5 AKRA AKR Corporindo Tbk AA- -2,618,264 6 ANTM Aneka Tambang (Persero) Tbk AA -6,571,106 7 APLN Agung Podomoro Land Tbk A 278,505 8 APOL Arpeni Pratama Ocean Line Tbk D -1,292,915 9 ASDF Astra Sedaya Finance AA+ -5,854, BBKP Bank Bukopin Tbk A 1,572, BBRK BPD Riau Kepri A 3,875, BBTN Bank Tabungan Negara (Persero) Tbk AA -562, BCAF PT BCA Finance AA+ -775, BDKI BPD DKI Jakarta (Bank DKI) A+ 2,135, BDMN Bank Danamon Indonesia Tbk AA+ -9,207, BEXI Indonesia Eximbank AAA -6,415, BFIN BFI Finance Indonesia Tbk A -1,786, BIIF PT Maybank Indonesia Finance AA+ 1,498, BLAM BPD Lampung (Bank Lampung) A- -135, BMTR Global Mediacom Tbk A+ -4,602, BNGA Bank CIMB Niaga Tbk AAA 2,998, BNII Bank Internasional Indonesia Tbk AA 1,498, BNLI Bank Permata Tbk AA- 2,611,141

3 24 BNTT BPD Nusa Tenggara Timur (Bank NTT) A- 493, BSDE Bumi Serpong Damai Tbk A+ -1,726, BSSB BPD Sulawesi Selatan Dan Barat (Bank Sulselbar) A -419, BTPN BANK TABUNGAN PENSIUNAN NASIONAL Tbk AA- 3,493, BVIC Bank Victoria International Tbk BBB+ 180, BWPT Eagle High Plantations Tbk A+ -301, CNAF CIMB Niaga Auto Finance AA+ -24, DNRK PT Danareksa (Persero) A -49, FAST Fast Food Indonesia Tbk AA -137, FIFA Federal International Finance AA+ -1,273, FREN Smartfren Telecom Tbk D -2,361, IMFI Indomobil Finance Indonesia A -985, INDF Indofood Sukses Makmur Tbk AA+ -6,449, JPFA JAPFA Comfeed Indonesia Tbk A -2,830, JSMR Jasa Marga (Persero) Tbk. AA- -136, MAPI Mitra Adiperkasa Tbk AA- -2,291, MDLN Modernland Realty Ltd Tbk A- -317, MFIN Mandala Multifinance Tbk A 201, MYOR Mayora Indah Tbk AA- -1,444, NISP Bank OCBC NISP Tbk AAA 720, PJAA Pembangunan Jaya Ancol Tbk AA- -692, PNBN Bank Pan Indonesia Tbk AA -13,312, PNMP PT Permodalan Nasional Madani (Persero) A -287, PPGD Pegadaian (Persero) AA+ -3,097, PTPP PP (Persero) Tbk A- -176, SANF Surya Artha Nusantara Finance AA -661, SDRA PT Bank Woori Saudara Indonesia 1906 Tbk BBB+ 269, SMAR SMART Tbk AA -763, SMFP Sarana Multigriya Finansial (Persero) AA -2,226, SMMF PT Sinar Mas Multifinance A- -1,097, SMRA Summarecon Agung Tbk A- 300, SMSM Selamat Sempurna Tbk AA- -833, SSIA Surya Semesta Internusa Tbk A -139, SSMM Sumberdaya Sewatama A -957, TAFS Toyota Astra Financial Service AA -1,631, TBLA Tunas Baru Lampung Tbk A -1,219, TUFI Mandiri Tunas Finance A+ -91, VRNA Verena Multi Finance Tbk A -421, WOMF Wahana Ottomitra Multiartha Tbk AA 41, WSKT Waskita Karya (Persero) Tbk A- -601, SIMP Salim Ivomas Pratama Tbk AA- -1,581, PPKT Pupuk Kalimantan Timur AA- -5,317, CFIN Clipan Finance Indonesia Tbk A+ -10, MPPA Matahari Putra Prima Tbk A+ -718,533

4 Variabel Peringkat Obligasi, dan Konservatisme Akuntansi tahun 2013 No. kode Perusahaan peringkat KONSERVATISME 1 ADHI Adhi Karya (Persero) Tbk A 12,842 2 ADMF Adira Dinamika Multi Finance Tbk AA+ -2,935,189 3 AGII PT. Aneka Gas Industri A- -312,818 4 AISA Tiga Pilar Sejahtera Food Tbk A- -831,951 5 AKRA AKR Corporindo Tbk AA- -4,427,130 6 ANTM Aneka Tambang (Persero) Tbk AA- -5,173,991 7 APLN Agung Podomoro Land Tbk A 407,335 8 APOL Arpeni Pratama Ocean Line Tbk D -1,262,550 9 ASDF Astra Sedaya Finance AA+ -6,336, BBKP Bank Bukopin Tbk A -2,400, BBRI Bank Rakyat Indonesia (Persero) Tbk A+ -21,800, BBRK BPD Riau Kepri A -3,079, BBTN Bank Tabungan Negara (Persero) Tbk AA -6,168, BCAF PT BCA Finance AA+ -896, BCAP MNC Kapital Indonesia Tbk BBB -331, BDKI BPD DKI Jakarta (Bank DKI) A+ -4,091, BDMN Bank Danamon Indonesia Tbk AA+ -2,690, BEXI Indonesia Eximbank AAA -11,864, BFIN BFI Finance Indonesia Tbk A+ -1,963, BIIF PT Maybank Indonesia Finance AA+ -2,599, BIMF Bima Multi Finance BBB -26, BJBR Bank Pembangunan Daerah Jawa Barat dan Banten Tbk AA- -12,431, BLAM BPD Lampung (Bank Lampung) A- -845, BMRI Bank Mandiri (Persero) Tbk AA+ -11,708, BMTR Global Mediacom Tbk A+ -4,653, BNGA Bank CIMB Niaga Tbk AAA -2,171, BNII Bank Internasional Indonesia Tbk AAA 565, BNLI Bank Permata Tbk AA -3,052, BNTT BPD Nusa Tenggara Timur (Bank NTT) A- -225, BPFI Batavia Prosperindo Finance Tbk BBB -264, BSDE Bumi Serpong Damai Tbk AA- -2,873, BSLT BPD Sulawesi Utara (Bank Sulut) A- 219, BSSB BPD Sulawesi Selatan Dan Barat (Bank Sulselbar) A -53, BTPN BANK TABUNGAN PENSIUNAN NASIONAL Tbk AA- -6,562, BVIC Bank Victoria International Tbk A- -853, BWPT Eagle High Plantations Tbk BBB+ -318, CFIN Clipan Finance Indonesia Tbk A+ -1,170, CNAF CIMB Niaga Auto Finance AA+ -2,220, DART Duta Anggada Realty Tbk A- -311, DILD Intiland Development Tbk A -265, DNRK PT Danareksa (Persero) A -300,659

5 42 FAST Fast Food Indonesia Tbk AA -74, FIFA Federal International Finance AA+ -747, FREN Smartfren Telecom Tbk CC -3,076, IMFI Indomobil Finance Indonesia A -2,109, INDF Indofood Sukses Makmur Tbk AA+ -7,065, JPFA JAPFA Comfeed Indonesia Tbk A+ -2,870, JSMR Jasa Marga (Persero) Tbk. AA 529, LTLS Lautan Luas Tbk A- -455, MAPI Mitra Adiperkasa Tbk AA- -2,413, MAYA Bank Mayapada Internasional Tbk A- 481, MDLN Modernland Realty Ltd Tbk A- -2,924, MFIN Mandala Multifinance Tbk A 189, MYOR Mayora Indah Tbk AA- -1,915, NISP Bank OCBC NISP Tbk AA -768, PJAA Pembangunan Jaya Ancol Tbk AA- -925, PNBN Bank Pan Indonesia Tbk AA 4,087, PNMP PT Permodalan Nasional Madani (Persero) A -32, PPGD Pegadaian (Persero) AA+ -815, PPKT Pupuk Kalimantan Timur AA+ -5,370, PTPP PP (Persero) Tbk A 153, ROTI Nippon Indosari Corpindo Tbk AA- -55, SDRA PT Bank Woori Saudara Indonesia 1906 Tbk BBB+ -410, SIMP Salim Ivomas Pratama Tbk AA -1,902, SMAR SMART Tbk AA -1,201, SMFP Sarana Multigriya Finansial (Persero) AA+ -1,688, SMMF PT Sinar Mas Multifinance A- -84, SMRA Summarecon Agung Tbk A+ -1,359, SMSM Selamat Sempurna Tbk AA- -981, SSIA Surya Semesta Internusa Tbk A -1,023, STTP Siantar Top Tbk A -474, TAFS Toyota Astra Financial Service AAA -1,772, TBIG PT Tower Bersama Infrastructure Tbk AA- 144, TBLA Tunas Baru Lampung Tbk A -1,241, TUFI Mandiri Tunas Finance AA -1,066, VRNA Verena Multi Finance Tbk A 109, WEHA PT WEHA Transportasi Indonesia Tbk BBB+ -165, WOMF Wahana Ottomitra Multiartha Tbk AA -772, WSKT Waskita Karya (Persero) Tbk A -965,528 Variabel Peringkat Obligasi, dan Konservatisme Akuntansi tahun 2014 No. kode Perusahaan peringkat KONSERVATISME 1 ADHI Adhi Karya (Persero) Tbk A -1,426,946 2 ADMF Adira Dinamika Multi Finance Tbk AAA -1,442,595 3 AGII PT. Aneka Gas Industri A- -629,766

6 4 AKRA AKR Corporindo Tbk AA- 125,049 5 AMRT Sumber Alfaria Trijaya Tbk AA- -1,895,577 6 ANTM Aneka Tambang (Persero) Tbk A -4,508,732 7 APLN Agung Podomoro Land Tbk A -647,220 8 BACA Bank Capital Indonesia Tbk AA 558,422 9 BBIA Bank UOB Buana Tbk AA 989, BBKP Bank Bukopin Tbk A 2,187, BBRK BPD Riau Kepri A -2, BBTN Bank Tabungan Negara (Persero) Tbk AA -4,707, BCAF PT BCA Finance AAA -258, BCAP MNC Kapital Indonesia Tbk BBB -757, BDKI BPD DKI Jakarta (Bank DKI) AA- -522, BDMN Bank Danamon Indonesia Tbk AA+ 170, BEXI Indonesia Eximbank AAA -14,186, BFIN BFI Finance Indonesia Tbk A+ -1,422, BIIF PT Maybank Indonesia Finance AA+ -8,534, BIMF Bima Multi Finance BBB 17, BJBR Bank Pembangunan Daerah Jawa Barat dan Banten Tbk AA- -684, BLAM BPD Lampung (Bank Lampung) A- -329, BMRI Bank Mandiri (Persero) Tbk AA+ -6,121, BMTR Global Mediacom Tbk A+ -5,131, BNGA Bank CIMB Niaga Tbk AAA -6,920, BNII Bank Internasional Indonesia Tbk AAA 1,108, BNLI Bank Permata Tbk AA 5,079, BPFI Batavia Prosperindo Finance Tbk BBB -17, BSDE Bumi Serpong Damai Tbk AA- -4,320, BSLT BPD Sulawesi Utara (Bank Sulut) A- 367, BSSB BPD Sulawesi Selatan Dan Barat (Bank Sulselbar) A -112, BTPN BANK TABUNGAN PENSIUNAN NASIONAL Tbk AA- -277, BVIC Bank Victoria International Tbk A- 773, BWPT Eagle High Plantations Tbk BBB+ -651, CNAF CIMB Niaga Auto Finance AA+ 232, CTRR PT Ciputra Residence A -530, DART Duta Anggada Realty Tbk A- -53, DILD Intiland Development Tbk A -1,339, DNRK PT Danareksa (Persero) A -996, FAST Fast Food Indonesia Tbk AA -232, FIFA Federal International Finance AAA -5,289, FREN Smartfren Telecom Tbk CC -4,503, GWSA Greenwood Sejahtera Tbk A- -844, IMFI Indomobil Finance Indonesia A -410, JPFA JAPFA Comfeed Indonesia Tbk A+ -1,657, JSMR Jasa Marga (Persero) Tbk. AA -233, LTLS Lautan Luas Tbk A- -659, MAPI Mitra Adiperkasa Tbk AA- -2,524,324

7 49 MAYA Bank Mayapada Internasional Tbk BBB+ 2,481, MDLN Modernland Realty Ltd Tbk A- -764, MFIN Mandala Multifinance Tbk A -624, MYOR Mayora Indah Tbk AA- -3,560, NISP Bank OCBC NISP Tbk AAA -1,000, PIHC PT Pupuk Indonesia (Persero) AAA -13,793, PJAA Pembangunan Jaya Ancol Tbk AA- -903, PNBN Bank Pan Indonesia Tbk AA -12,455, PNMP PT Permodalan Nasional Madani (Persero) A -752, PPGD Pegadaian (Persero) AA+ -1,539, PTHK PT Hutama Karya (Persero) A- -452, PTPP PP (Persero) Tbk A -500, ROTI Nippon Indosari Corpindo Tbk AA- -129, SDRA PT Bank Woori Saudara Indonesia 1906 Tbk A- -264, SMAR SMART Tbk AA -2,767, SMFP Sarana Multigriya Finansial (Persero) AA+ -726, SMII PT Sarana Multi Infrastruktur (Persero) AA+ -845, SMRA Summarecon Agung Tbk A+ -1,812, SMSM Selamat Sempurna Tbk AA- 28, SSIA Surya Semesta Internusa Tbk A -1,240, STTP Siantar Top Tbk A -397, TAFS Toyota Astra Financial Service AAA -2,232, TAXI Express Transindo Utama Tbk A -712, TBIG PT Tower Bersama Infrastructure Tbk AA- 1,686, TBLA Tunas Baru Lampung Tbk A -1,275, TUFI Mandiri Tunas Finance AA -1,339, VRNA Verena Multi Finance Tbk A -422, WEHA PT WEHA Transportasi Indonesia Tbk BBB+ -186, WSKT Waskita Karya (Persero) Tbk A -839,469 Variabel Peringkat Obligasi, dan Konservatisme Akuntansi tahun 2015 No. kode Perusahaan peringkat KONSERVATISME 1 ADHI Adhi Karya (Persero) Tbk A -372,062 2 ADMF Adira Dinamika Multi Finance Tbk AAA 2,440,082 3 AGII PT. Aneka Gas Industri A- -759,971 4 AISA Tiga Pilar Sejahtera Food Tbk A- -768,335 5 AKRA AKR Corporindo Tbk AA- -1,373,652 6 AMRT Sumber Alfaria Trijaya Tbk AA- -807,048 7 ANTM Aneka Tambang (Persero) Tbk A -4,364,123 8 APLN Agung Podomoro Land Tbk A -2,032,354 9 BACA Bank Capital Indonesia Tbk BBB- 674, BBIA Bank UOB Buana Tbk AAA -1,255, BBKP Bank Bukopin Tbk A -1,033, BBRI Bank Rakyat Indonesia (Persero) Tbk AAA 13,485,932

8 13 BBRK BPD Riau Kepri A 278, BBTN Bank Tabungan Negara (Persero) Tbk AA -1,827, BCAF PT BCA Finance AAA -488, BCAP MNC Kapital Indonesia Tbk BBB 732, BDKI BPD DKI Jakarta (Bank DKI) AA- 363, BEXI Indonesia Eximbank AAA -18,352, BFIN BFI Finance Indonesia Tbk A+ -742, BIIF PT Maybank Indonesia Finance AA+ 5,869, BIMF Bima Multi Finance BBB -210, BJBR Bank Pembangunan Daerah Jawa Barat dan Banten Tbk AA- 3,356, BJTG PT Bank Pembangunan Daerah Jawa Tengah A- -500, BLAM BPD Lampung (Bank Lampung) A- 471, BMRI Bank Mandiri (Persero) Tbk AA+ -18,659, BMTR Global Mediacom Tbk A+ -2,894, BNGA Bank CIMB Niaga Tbk AA 3,276, BPFI Batavia Prosperindo Finance Tbk BBB -23, BSDE Bumi Serpong Damai Tbk AA- -3,201, BSLT BPD Sulawesi Utara (Bank Sulut) A -832, BTPN BANK TABUNGAN PENSIUNAN NASIONAL Tbk AA- 733, BVIC Bank Victoria International Tbk A- 433, CTRR PT Ciputra Residence A -534, DART Duta Anggada Realty Tbk A- -221, DILD Intiland Development Tbk A -1,666, FAST Fast Food Indonesia Tbk AA -235, FREN Smartfren Telecom Tbk CC -6,406, GWSA Greenwood Sejahtera Tbk BBB+ -1,372, IMFI Indomobil Finance Indonesia A -594, INDF Indofood Sukses Makmur Tbk AA+ -13,188, JSMR Jasa Marga (Persero) Tbk. AA -493, LTLS Lautan Luas Tbk A- -692, MAPI Mitra Adiperkasa Tbk AA- -2,811, MAYA Bank Mayapada Internasional Tbk BBB+ 1,476, MDLN Modernland Realty Ltd Tbk A -727, MFIN Mandala Multifinance Tbk A 190, MYOR Mayora Indah Tbk AA- -1,666, NISP Bank OCBC NISP Tbk AAA -3,739, PIHC PT Pupuk Indonesia (Persero) AAA -16,990, PJAA Pembangunan Jaya Ancol Tbk AA- -1,127, PNBN Bank Pan Indonesia Tbk AA 3,054, PNMP PT Permodalan Nasional Madani (Persero) A -1,453, PPGD Pegadaian (Persero) AA+ -2,869, PPLN Perusahaan Listrik Negara (Persero) AAA -4,950, PTHK PT Hutama Karya (Persero) A- -1,014, PTPP PP (Persero) Tbk A -673, ROTI Nippon Indosari Corpindo Tbk AA- -127,416

9 58 SDRA PT Bank Woori Saudara Indonesia 1906 Tbk A- 677, SMAR SMART Tbk AA -2,536, SMFP Sarana Multigriya Finansial (Persero) AA+ -1,063, SMII PT Sarana Multi Infrastruktur (Persero) AA+ -4,048, SMRA Summarecon Agung Tbk A+ -1,494, SSIA Surya Semesta Internusa Tbk A -1,120, STTP Siantar Top Tbk A -508, TAFS Toyota Astra Financial Service AAA -1,160, TAXI Express Transindo Utama Tbk A -516, TBIG PT Tower Bersama Infrastructure Tbk AA- 626, TBLA Tunas Baru Lampung Tbk A -2,147, TELE Tiphone Mobile Indonesia Tbk A -1,323, TUFI Mandiri Tunas Finance AA -1,947, VRNA Verena Multi Finance Tbk A 172, WOMF Wahana Ottomitra Multiartha Tbk AA -176,758 Lampiran 2 : Hasil Olah Data 1. Statistik Deskriptiv Descriptive Statistics N Minimum Maximum Mean Std. Deviation KO Valid N (listwise) Pengujian Hipotesis 1 a. Uji Normalitas One-Sample Kolmogorov-Smirnov Test KO N 357 Normal Parameters a,b Mean Std. Deviation Most Extreme Differences Absolute.273 Positive.273 Negative Test Statistic.273 Asymp. Sig. (2-tailed).000 c

10 b. Uji Hipotesis Ranks KELOMPOK N Mean Rank Sum of Ranks PO SEBELUM_IFRS SESUDAH_IFRS Total 353 Test Statistics a KO Mann-Whitney U Wilcoxon W Z Asymp. Sig. (2-tailed) Pengujian Hipotesis 2 a. Analisis Uji Keseluruhan Model (Overal Model Fit) Iteration History a,b,c Coefficients Iteration -2 Log likelihood Constant Step Iteration History a,b,c,d Coefficients Iteration -2 Log likelihood Constant KO Step

11 b. Anilisis Uji Kelayakan Model Regresi Hosmer and Lemeshow Test Step Chi-square df Sig c. Uji Hipotesis 2 Variables in the Equation B S.E. Wald df Sig. Exp(B) Step 1 a KO Constant