Lampiran 1. Pemilihan Sampel

Transkripsi

1 Lampiran 1 Pemilihan Sampel No Nama Perusahaan Kriteria Penentuan Sampel Sampel ADES (Akasha Wira International Sampel 1 2. ADMG (Polychem Indonesia Sampel 2 3. AISA (Tiga Pilar Sejahtera Food Sampel 3 4. AKKU (Alam Karya Unggul x 5. AKPI (Argha Karya Prima Industry Sampel 4 6. ALDO (Alkindo Naratama x 7. ALKA (Alaska Industrindo x 8. ALMI (Alumindo Light Metal Industry Sampel 5 9. ALTO (Tri Banyan Tirta Sampel AMFG (Asahimas Flat Glass Sampel APLI (Asiaplast Industries x x 12. ARGO (Argo Pantes x 13. ARNA (Arwana Citra Mulia Sampel ASII (Astra International Sampel AUTO (Astra Auto Part Sampel BATA (Sepatu Bata x 17. BIMA (Primarindo Asia Infrastructure Sampel 11

2 18. BRAM (Indo Kordsa Sampel BRNA (Berlina x 20. BRPT (Barito Pasific Sampel BTON (Beton Jaya Manunggal Sampel BUDI (Budi Acid Jaya x 23. CEKA (Cahaya Kalbar x 24. CINT ( Chitose Internasional Tbk ) x x 25. CNTX (Centex x 26. CPIN (Charoen Pokphand Indonesia Sampel CTBN (Citra Turbindo Sampel DAJK ( Dwi Aneka Jaya Kemasindo Tbk ) x x 29. DAVO (Davomas Abadi x x 30. DLTA (Delta Djakarta Sampel DPNS (Duta Pertiwi Nusantara) Sampel DVLA (Darya Varia Laboratoria Sampel EKAD (Ekadharma International Sampel ERTX (Eratex Djaya Sampel ESTI (Ever Shine Textile Industry Sampel ETWA (Eterindo Wahanatama Sampel FASW (Fajar Surya Wisesa Sampel FPNI (Titan Kimia Nusantara Sampel 25

3 39. GDST (Gunawan Dianjaya Steel Sampel GDYR (Goodyear Indonesia x 41. GGRM (Gudang Garam x 42. GJTL (Gajah Tunggal Sampel HDTX (Pan Asia Indosyntec x 44. HMSP (Hanjaya Mandala Sampoerna Sampel ICBP (Indofood CBP Sukses Makmur Sampel IGAR (Champion Pasific Indonesia Sampel IKAI (Inti Keramik Alam Asri Industri x 48. IKBI (Sumi Indo Kabel x 49. IMAS (Indomobil Sukses International Sampel IMPC ( Impack Pratama Industri Tbk ) x x 51. INAF (Indofarma Sampel INAI (Indal Aluminium Industry Sampel INCI (Intan Wijaya International Sampel INDF (Indofood Sukses Makmur Sampel INDR (Indo Rama Synthetic Sampel INDS (Indospring Sampel INKP (Indah Kiat Pulp & paper Sampel INRU (Toba Pulp Lestari Sampel INTP ( Indocement Tunggal Prakasa Tbk ) Sampel 40

4 60. IPOL (Indopoly Swakarsa Industry Sampel ISSP (Steel Pipe Industry of Indonesia x 62. ITMA (Itamaraya Sampel JECC (Jembo Cable Company Sampel JKSW (Jakarta Kyoei Steel Work LTD Sampel JPFA (Japfa Comfeed Indonesia Sampel JPRS (Jaya Pari Steel Sampel KAEF (Kimia Farma Sampel KARW (Karwell Indonesia x 69. KBLI (KMI Wire and Cable Sampel KBLM (Kabelindo Murni Sampel KBRI (Kertas Basuki Rachmat Indonesia Sampel KDSI (Kedawung Setia Industrial Sampel KIAS (Keramika Indonesia Assosiasi Sampel KICI (Kedaung Indag Can Sampel KLBF (Kalbe Farma Sampel KRAH ( Grand Kartech Tbk ) x 77. KRAS (Krakatau Steel Sampel LION (Lion Metal Works Sampel LMPI (Langgeng Makmur Industry Sampel LMSH (Lionmesh Prima Sampel 58

5 81. LPIN (Multi Prima Sejahtera x 82. MAIN (Malindo Feedmill Sampel MASA (Multistrada Arah Sarana Sampel MBTO (Martina Berto Sampel MERK (Merck Sampel MLBI (Multi Bintang Indonesia Sampel MLIA (Mulia Industrindo Sampel MRAT (Mustika Ratu x Sampel MYOR (Mayora Indah Sampel MYRX (Hanson International Sampel MYTX (Apac Citra Centertex Sampel NIKL (Pelat Timah Nusantara x 93. NIPS (Nippres Sampel PBRX (Pan Brothers Sampel PICO (Pelangi Indah Canindo x 96. POLY (Asia Pasific Fibers x 97. PRAS (Prima alloy steel Universal Sampel PSDN (Prashida Aneka Niaga Sampel PTSN (Sat Nusa Persada Sampel PYFA (Pyridam Farma Sampel RICY (Ricky Putra Globalindo Sampel 75

6 102. RMBA (Bentoel International Investama Sampel ROTI (Nippon Indosari Corporindo Sampel SCCO (Supreme Cable Manufacturing and Commerce Sampel SCPI (Schering Plough Indonesia x 106. SIAP (Sekawan Intipratama x 107. SIDO (Industri Jamu Sido Muncul Sampel SIMA (Siwani Makmur Sampel SIPD (Siearad Produce x 110. SKBM (Sekar Bumi Sampel SKLT (Sekar Laut Sampel SMBR ( Semen Baturaja Persero Tbk ) x x 113. SMCB ( Holcim Indonesia Tbk ) Sampel SMGR ( Semen Gresik Tbk ) / Semen Indonesia Sampel SMSM (Selamat Sempurna Sampel SOBI (Sorini Agro Asia Corporindo Sampel SPMA (Suparma Sampel SQBI (Taisho Pharmaceutical Indonesia x 119. SRIL (Sri Rejeki Isman Sampel SRSN (Indo Acitama Sampel SSTM (Sunson Textile Manufacturer Sampel STTP (Siantar Top Sampel 91

7 123. SULI (Sumalindo Lestari Jaya x 124. TBMS (Tembaga Mulia Semanan Sampel TCID (Mandom Indonesia Sampel TIRT (Tirta Mahakam Resources Sampel TKIM (Pabrik Kertas Tjiwi Kimia Sampel TOTO (Surya Toto Indonesia Sampel TPIA (Chandra Asri Petrochemical) x 130. TRIS (Trisula International x 131. TRST (Trias Sentosa Sampel TSPC (Tempo Scan Pasific x 133. ULTJ (Ultrajaya Milk Industry and Trading Company Sampel UNIC (Unggul Indah Cahaya Sampel UNIT (Nusantara Inti Corpora Sampel UNTX (Unitex x x 137. UNVR (Unilever Indonesia Sampel VOKS (Voksel Electric Sampel WIIM (Wismilak Inti Makmur x x 140. WTON ( Wijaya Karya Beton Tbk ) x x 141. YPAS (Yana Prima Hasta Persada Sampel 103

8 Lampiran 2 Skor Indeks Pengungkapan Sukarela No Nama perusahaan Skor PS Indeks PS ADES (Akasha Wira International , , ADMG (Polychem Indonesia 5 7 0, , AISA (Tiga Pilar Sejahtera Food , , AKPI (Argha Karya Prima Industry , , ALMI (Alumindo Light Metal Industry 7 7 0, , ALTO (Tri Banyan Tirta , , AMFG (Asahimas Flat Glass , , ARNA (Arwana Citra Mulia , , ASII (Astra International , , AUTO (Astra Auto Part , , BIMA (Primarindo Asia Infrastructure 8 8 0, , BRAM (Indo Kordsa , , BRPT (Barito Pasific 9 9 0, , BTON (Beton Jaya Manunggal , , CPIN (Charoen Pokphand Indonesia 5 5 0, , CTBN (Citra Turbindo 6 7 0, , DLTA (Delta Djakarta 6 8 0, , DPNS (Duta Pertiwi Nusantara) 5 4 0, ,09524

9 19 DVLA (Darya Varia Laboratoria , , EKAD (Ekadharma International , , ERTX (Eratex Djaya 8 8 0, , ESTI (Ever Shine Textile Industry , , ETWA (Eterindo Wahanatama , , FASW (Fajar Surya Wisesa , , FPNI (Titan Kimia Nusantara , , GDST (Gunawan Dianjaya Steel , , GJTL (Gajah Tunggal , , HMSP (Hanjaya Mandala Sampoerna , , ICBP (Indofood CBP Sukses Makmur , , IGAR (Champion Pasific Indonesia , , IMAS (Indomobil Sukses International , , INAF (Indofarma , , INAI (Indal Aluminium Industry , , INCI (Intan Wijaya International SIMA , , INDF (Indofood Sukses Makmur , , INDR (Indo Rama Synthetic 6 6 0, , INDS (Indospring , , INKP (Indah Kiat Pulp & paper , , INRU (Toba Pulp Lestari 9 9 0, , INTP ( Indocement Tunggal Prakasa Tbk ) , ,47619

10 41 IPOL (Indopoly Swakarsa Industry 8 8 0, , ITMA (Itamaraya , , JECC (Jembo Cable Company , , JKSW (Jakarta Kyoei Steel Work LTD , , JPFA (Japfa Comfeed Indonesia , , JPRS (Jaya Pari Steel , , KAEF (Kimia Farma , , KBLI (KMI Wire and Cable , , KBLM (Kabelindo Murni , , KDSI (Kedawung Setia Industrial , , KBRI (Kertas Basuki Rachmat Indonesia ,5 0,5 52 KIAS (Keramika Indonesia Assosiasi , , KICI (Kedaung Indag Can , , KLBF (Kalbe Farma , , KRAS (Krakatau Steel , , LION (Lion Metal Works , , LMPI (Langgeng Makmur Industry , , MAIN (Malindo Feedmill , , LMSH (Lionmesh Prima , , MASA (Multistrada Arah Sarana , , MBTO (Martina Berto , , MERK (Merck , ,2619

11 63 MLBI (Multi Bintang Indonesia , , MLIA (Mulia Industrindo , , MRAT (Mustika Ratu , , MYOR (Mayora Indah , ,5 67 MYRX (Hanson International , , MYTX (Apac Citra Centertex , , NIPS (Nippres , , PBRX (Pan Brothers , , PRAS (Prima alloy steel Universal , , PSDN (Prashida Aneka Niaga , , PTSN (Sat Nusa Persada , , PYFA (Pyridam Farma , , RICY (Ricky Putra Globalindo , , RMBA (Bentoel International Investama , , ROTI (Nippon Indosari Corporindo , , SCCO (Supreme Cable Manufacturing and Commerce , , SIDO ( Industri Jamu dan Farmasi Sido Muncul Tbk ) , , SIMA (Siwani Makmur , , SKBM (Sekar Bumi , , SKLT (Sekar Laut , , SMCB ( Holcim Indonesia Tbk ) ,5 0, SMGR ( Semen Gresik Tbk ) / Semen Indonesia , ,59524

12 85 SMSM (Selamat Sempurna , , SOBI (Sorini Agro Asia Corporindo , , SPMA (Suparma , , SRIL (Sri Rejeki Isman , , SRSN (Indo Acitama , , SSTM (Sunson Textile Manufacturer , , STTP (Siantar Top , , TBMS (Tembaga Mulia Semanan 8 7 0, , TCID (Mandom Indonesia 8 9 0, , TIRT (Tirta Mahakam Resources , , TKIM (Pabrik Kertas Tjiwi Kimia , , TOTO (Surya Toto Indonesia , , TRST (Trias Sentosa , , ULTJ (Ultrajaya Milk Industry and Trading Company , , UNIC (Unggul Indah Cahaya , , UNIT (Nusantara Inti Corpora , , UNVR (Unilever Indonesia , , VOKS (Voksel Electric , , YPAS (Yana Prima Hasta Persada , ,2381

13 Lampiran 3 Hasil Tabulasi Data Nilai Ukuran Profitabilitas Saham Tipe Leverage Likuiditas No Nama perusahaan Perusahaan Perusahaan (%) Publik(%) Auditor ADES (Akasha Wira International 2 1,315 0,4 0,41 26,94 26, ,06 8,41 1,81 1, ADMG (Polychem Indonesia 0,42 0,33 0,43 0,36 29,68 29,49-8,3-0,17 24,9 24,9 2,64 2, AISA (Tiga Pilar Sejahtera Food 1,04 1,12 0,53 0,51 29,24 29, ,5 32,9 33,7 1,75 0, AKPI (Argha Karya Prima Industry 1,36 1,4 0,5 0,53 28,43 28,36 3,36 3,35 34,8 34,8 1,35 1, ALMI (Alumindo Light Metal Industry 1,07 1,2 1,05 1,08 26,34 28,79 11,11-12,4 24,4 21,9 1,05 1, ALTO (Tri Banyan Tirta 3,41 3,52 0,65 0,57 27,85 28,82 3,2 1,9 17,02 18,9 1,84 3, AMFG (Asahimas Flat Glass 14 16,1 0,22 0,18 28,89 28,99 9,6 11,7 14,9 14,9 4,17 0, ARNA (Arwana Citra Mulia 27,6 58 0,32 0,28 27,85 27, ,1 45,17 1,3 1, ASII (Astra International 13,6 14,58 0,52 0,5 32,99 33, ,3 2,2 1,2 1, AUTO (Astra Auto Part 36,5 42 0,2 0,3 30,15 30, ,9 1,8 1,8 1, BIMA (Primarindo Asia Infrastructure 1,4 1,4 2,76 2,82 25,49 25,37 7,9-5,1 11,2 11,04 0,86 0, BRAM (Indo Kordsa 4,5 10 0,31 0,42 35,73 35,98 3,32 8,62 6,41 6,42 1,57 1, BRPT (Barito Pasific 0,41 0,41 0,54 0,54 30,09 29,97-0,13-0,02 3,66 3,66 1,53 1, BTON (Beton Jaya Manunggal 5,5 6,6 0,21 0,15 25,55 25,55 18,8 5,2 8,89 8,59 3,63 5, CPIN (Charoen Pokphand Indonesia 50,5 39,9 0,37 0,48 30,38 30, ,22 9,09 3,79 2, CTBN (Citra Turbindo 36,9 42,6 0,44 0,45 33,24 33, ,4 17,56 1,79 1,8 1 1

14 17 DLTA (Delta Djakarta ,21 0,52 34,53 34,49 39,6 37,28 15,41 15,42 4,76 4, DPNS (Duta Pertiwi Nusantara) 1,88 1,41 0,12 0,12 26,31 26,26 29,9 6,15 34,66 34,65 10,17 12, DVLA (Darya Varia Laboratoria 8,8 6,76 0,23 0,22 34,71 34,75 13,8 8,4 7,34 7,34 4,24 5, EKAD (Ekadharma International 7,2 8,5 0,33 0,3 26,56 26,74 16,59 14,92 24,55 24,55 2,32 2, ERTX (Eratex Djaya 0,56 1,26 0,77 0,73 27,17 27,18 6,9 11,7 11,61 11,61 1, ESTI (Ever Shine Textile Industry 1,9 1,93 0,59 0,06 27,65 27,59-22,3-27,2 0,14 0,14 0,86 0, ETWA (Eterindo Wahanatama 0,65 0,91 0,69 0,77 27,91 27,88 1,76-46,9 44,29 44,29 1,05 0, FASW (Fajar Surya Wisesa 12,1 12,4 0,7 0,7 29,37 29, ,3 25,3 25,3 1, FPNI (Titan Kimia Nusantara 0,4 0,36 0,65 0,63 28,9 28,8-6,19-6,94 4,66 4,64 0,94 0, GDST (Gunawan Dianjaya Steel 1,03 0,86 0,34 0,55 27,8 27,93 10,3-1,6 2,61 2 2,98 1, GJTL (Gajah Tunggal 3,36 2,9 0,6 0,6 30,3 30,4 2,1 4,5 40,5 40,5 2, HMSP (Hanjaya Mandala Sampoerna 6,3 6,3 0,48 0,52 30,9 30,9 76,4 75,4 1,83 1,82 1,75 1, ICBP (Indofood CBP Sukses Makmur 5,9 13,1 0,38 0,4 30,84 30,64 17,7 17,9 19,4 19,84 2,41 2, IGAR (Champion Pasific Indonesia 19,6 6,3 0,28 0,25 33,2 33,49 13,71 19,55 15,18 15,18 3,39 4, IMAS (Indomobil Sukses International 1, ,7 0,71 30,78 30,73 9,1-2,24 10,46 10,46 1,09 1, INAF (Indofarma 2,4 3,55 0,54 0,52 27,88 27,85-10,6 1,25 19,34 19,34 1,26 1, INAI (Indal Aluminium Industry 0,48 1,4 0,84 0,84 27,52 27,36 3,79 15,13 21,78 21,8 1,24 1, INCI (Intan Wijaya International SIMA 66 0,47 0,07 0,12 25,63 25, ,91 30,91 13,9 7, INDF (Indofood Sukses Makmur 2 67,5 0,51 0,52 31,08 32,08 9, ,91 49,91 1,68 1, INDR (Indo Rama Synthetic 2,67 1,54 0,6 0,6 29,95 29,95 0,3 1,3 40,8 40,82 1,1 1, INDS (Indospring 1,41 1,6 0,2 0,19 32,11 32,14 23,5 7 11,45 11,45 3,85 2, INKP (Indah Kiat Pulp & paper 1,1 0,98 0,65 0,66 32,17 32,16 0,2-2,7 10,11 10,11 0,88 1, INRU (Toba Pulp Lestari 40 1,15 0,6 0,6 29,12 29,15 3 1,1 10,39 10,39 0,

15 40 INTP ( Indocement Tunggal Prakasa Tbk ) 1, ,6 0,4 30,76 30,99 24,6 21,6 35,97 35,97 6,15 4, IPOL (Indopoly Swakarsa Industry 13,9 1,16 0,45 0,46 28, ,74 35,74 0,89 0, ITMA (Itamaraya 5,7 13,9 0,23 0,2 27,44 27,86 4,3 4,3 5,39 5,39 0,31 1, JECC (Jembo Cable Company 0,98 4,7 0,88 0,83 27,69 27,84 15,3 13,8 9,85 9,85 0,98 1, JKSW (Jakarta Kyoei Steel Work LTD 6,1 0,68 2,55 2,37 26,41 25,9-2 -2,01 39,44 39,44 2,51 11, JPFA (Japfa Comfeed Indonesia 2,7 4,75 0,7 0,7 30,38 30,38 12,5 6,8 2,3 2,3 2,1 1, JPRS (Jaya Pari Steel 5,9 2,42 3,87 4,31 26,59 26,63 4,14-2, ,05 24,75 46, KAEF (Kimia Farma 1,42 14,65 0,38 0,34 28,53 28,71 13,34 13,11 9,82 9,82 2,43 1, KBLI (KMI Wire and Cable 1,06 1,39 0,34 0,3 27,93 27,92 8,29 7,45 26,16 32,11 2,55 3, KBLM (Kabelindo Murni 0,25 1,06 1,43 1,23 26,58 26,59 2,8 7, ,95 1, KDSI (Kedawung Setia Industrial 0,69 0,69 0,13 0,91 25,06 25,56-2,39-2, ,38 1, KBRI (Kertas Basuki Rachmat Indonesia 1,47 0,72 0,58 0,58 27,46 27,58 10,23 11,22 19,16 19,16 1,44 1, KIAS (Keramika Indonesia Assosiasi 1,91 1,4 0,1 0,1 28,45 28, ,76 1,76 5,27 5, KICI (Kedaung Indag Can 12,5 2,6 0,33 0,23 25,27 25,29 17,11 8,25 20,38 20,38 4,8 7, KLBF (Kalbe Farma 0,99 18,3 5,21 2,38 30,05 30,15 21,03 22,58 3,29 3,29 2,83 3, KRAS (Krakatau Steel 12 0,97 0,55 0,65 25,49 28,58-6,08-17, ,96 0, LION (Lion Metal Works 1,66 9,3 0,2 0,35 26,93 34,02 11,04 15,58 28,59 28,59 6,73 3, LMPI (Langgeng Makmur Industry 8 0,42 0,52 0,51 27,25 25,59-3 0,4 16,71 16,72 1,19 1, MAIN (Malindo Feedmill 2,13 6,45 0,28 0,21 25,67 25,66 12,73 6,17 42,17 42,63 4,2 5, LMSH (Lionmesh Prima 2,78 3,17 0,61 0,69 28,42 28,89 28,02-7,87 40,9 48,52 1,01 1, MASA (Multistrada Arah Sarana 3,05 3 0,4 0,4 29,78 29,78 1 0,1 47,2 41 1,57 1, MBTO (Martina Berto 5,42 2 0,26 0,26 27,13 27,15 3,58 0,64 32,25 32,15 3,99 3,95 0 0

16 62 MERK (Merck 8,95 4,48 0,27 0,23 28,98 30,42 34,25 32,77 13,35 13,35 3,98 4, MLBI (Multi Bintang Indonesia 4,3 4,42 0,45 0,75 28,2 28, ,33 18,22 0,98 0, MLIA (Mulia Industrindo 0,99 5,5 0,83 0,82 29,6 29, ,96 30,32 1,13 1, MRAT (Mustika Ratu 52 0, ,4 26,84 26,8-1,8 8 19,78 19,78 6,01 6, MYOR (Mayora Indah 1,14 40,1 0,6 0,6 29,6 29, ,07 67,07 2,4 2, MYRX (Hanson International 1,24 1,39 0,09 0,15 29,3 29,37 0 0, ,23 1, MYTX (Apac Citra Centertex 7,3 0,51 1,04 1,13 28,37 28,34 48,08 28,8 20,28 20,28 47,9 42, NIPS (Nippres 16,8 9,74 1,16 0,12 27,4 27,8 32,4 17,9 45,26 22,85 1,05 1, PBRX (Pan Brothers 6,2 20,2 0,33 0,26 28,8 29,25 10,59 4,93 31,12 30,55 3,34 3, PRAS (Prima alloy steel Universal 1,85 2,04 0,96 0,88 27,4 27,8 21,44 16,22 16,12 40,97 1, PSDN (Prashida Aneka Niaga 0,81 0,85 0,39 0,39 27,24 27, ,99 8,99 1,68 1, PTSN (Sat Nusa Persada 0,54 0,56 0,35 0,25 26,97 27,23 2,77-4, ,69 2, PYFA (Pyridam Farma 1,48 1,35 0,56 0,3 25,88 25,63 6,6 6,05 23,07 23,07 1,53 2, RICY (Ricky Putra Globalindo 1,73 1,74 0,9 0,66 27,73 27, ,96 51,96 1,77 1, RMBA (Bentoel InterInvestama 11,4 10,4 0,66 1,11 29,85 29,95 201, ,4 10,4 1, ROTI (Nippon Indosari Corp 51 69,25 0,57 0,55 28,23 28,39 20,07 19,64 29,25 29,25 1,14 1, SCCO (Supreme Cable Manufacturing and Commerce 44 39,5 0,59 0,5 29,42 29,48 14,89 16,91 32,74 32,74 1,39 1, SIDO ( Industri Jamu dan Farmasi Sido Muncul Tbk ) 5,89 6,1 0,11 0,06 28,71 28,66 15,5 15, ,3 10, SIMA (Siwani Makmur 12,8 12,8 0,54 0,5 31,81 31, ,72 0, SKBM (Sekar Bumi 4,8 9,7 0,6 0,5 26,93 27, ,4 17,4 1,3 1, SKLT (Sekar Laut 3,6 3,6 0,53 0,53 28,73 26,5 8,2 110, ,22 1, SMCB ( Holcim Indonesia Tbk ) 4,25 4,35 0,25 0,32 30,33 30,49 0,11 0,08 19,35 19,35 0,64 0, SMGR ( Semen Gresik Tbk ) / Semen Indonesia 14,15 16,2 0,13 0,11 29,93 30,08 25,7 23,2 0,67 0,67 1,88 2, SMSM (Selamat Sempurna 34,5 47,5 0,41 0,34 28,19 28, ,96 15,96 2,11 2,11 1 1

17 86 SOBI (Sorini Agro Asia Corporindo 15,4 25 0,14 0,34 28,08 28,43 17,8 12,28 2,04 2,04 1,67 1, SPMA (Suparma 0,52 0,49 0,52 0,57 28,2 28,36 6,1-3,2 19,6 55,38 1,2 3, SRIL (Sri Rejeki Isman 2,4 2,34 0,59 0,67 29,47 29,9 0,34 0,4 43,88 43,88 5,33 1, SRSN (Indo Acitama 1 1 0,25 0,29 26,76 26,86 5,09 4, ,28 2, SSTM (Sunson Textile Manufacturer 0,31 0,41 0,66 0,67 27,41 27,37-4,87-4,96 22,41 22,41 1,31 1, STTP (Siantar Top 15,5 28,8 52,78 51,91 28,01 28,19 16,43 15,01 40,07 40,07 1,14 1, TBMS (Tembaga Mulia Semanan 8 9,5 0,91 0,89 28,48 28,51-2, ,77 13,77 0,82 0, TCID (Mandom Indonesia 23,8 35,05 0,19 0,3 28,01 30,55 13,5 13,6 22,8 41,3 3,57 1, TIRT (Tirta Mahakam Resources 0,41 0,68 0,91 0,88 29,3 27,29-78,4 28,16 20,67 20,4 0,98 1, TKIM (Pabrik Kertas Tjiwi Kimia 3,6 1,7 0,69 0,65 31,21 31,25 3,4 2, ,22 1, TOTO (Surya Toto Indonesia 77 39,75 0,4 0,39 28,18 28,33 22,84 23,86 3,8 3,8 2,1 2, TRST (Trias Sentosa 2,5 3,3 0,47 0,46 28,81 28,61 1,9 1,7 38,77 39,1 1,4 1, ULTJ (Ultrajaya Milk Industry and Trading Company 22,5 18,75 0,28 0,22 28,7 28, ,52 64,1 35,52 2,47 3, UNIC (Unggul Indah Cahaya 3,82 3,2 0,45 0,39 28,94 28,81 7,09 1,79 20,95 20,99 1,75 2, UNIT (Nusantara Inti Corpora 2,5 3,37 0,45 0,47 26,85 26,81 0,34 0,16 45,21 41,21 0,4 0, UNVR (Unilever Indonesia 26 32,3 0,66 0,67 30,17 30, ,67 0, VOKS (Voksel Electric 1,5 1,5 0,69 0,66 28,3 28,07 6,5-16,6 46,54 46,54 1,15 1, YPAS (Yana Prima Hasta Persada 5 6,6 0,69 0,66 27,14 26,49 3,64-5,52 10,18 10,18 1,13 1,15 0 0

18 Lampiran 4 Hasil Pengujian SPSS Hasil Analisis Statistik Deskriptif IndeksPengungkapanSukar ela Descriptive Statistics N Minimum Maximum Mean Std. Deviation 206, , , , NilaiPerusahaan 206,250 77,000 10, , Leverage 206,06 52,78 1,2663 5,36311 UkuranPerusahaan ,06 35,98 28,7856 2,11881 Profitabilitas 206-1, , , , SahamPublik 206, , , , Likuiditas 206,23 47,90 3,0797 5,83766 TipeAuditor 206,0 1,0,432,4966 Valid N (listwise) 206 Sumber: Output SPSS, Hasil uji Kolmogorov-Smirnov One-Sample Kolmogorov-Smirnov Test Unstandardized Residual N 206 Normal Parameters a,b Most Extreme Differences Mean, Std. Deviation, Absolute,073 Positive,073 Negative -,047 Kolmogorov-Smirnov Z 1,049 Asymp. Sig. (2-tailed),221 a. Test distribution is Normal. b. Calculated from data. Sumber: Output SPSS, 2016

19 Sumber: Output SPSS, 2016 Hasil Uji Normalitas Hasil Uji Multikolinearitas Coefficients a Model Unstandardized Standardized t Sig. Collinearity Statistics Coefficients Coefficients B Std. Error Beta Tolerance VIF (Constant),374,110 3,397,001 NilaiPerusahaan,001,001,074,992,323,864 1,158 Leverage,001,001,043,612,542,963 1,038 UkuranPerusahan -,003,004 -,055 -,693,489,760 1,316 Profitabilitas,072,027,193 2,669,008,912 1,096 SahamPublik,053,046,081 1,144,254,956 1,046 Likuiditas -,001,001 -,040 -,565,573,957 1,045 TipeAuditor -,015,017 -,070 -,851,396,698 1,433 a. Dependent Variable: IndeksPengungkapanSukarela Sumber: Output SPSS, 2016

20 Sumber: Output SPSS, 2016 Gambar 4.2 Scatterplot Uji Heteroskedastisitas Uji-F ANOVA a Model Sum of Squares Df Mean Square F Sig. Regression,127 7,018 1,713,108 b 1 Residual 2, ,011 Total 2, a. Dependent Variable: IndeksPengungkapanSukarela b. Predictors: (Constant), TipeAuditor, Leverage, Likuiditas, SahamPublik, Profitabilitas, NilaiPerusahaan, UkuranPerusahaan Sumber: Output SPSS, 2016

21 Uji-T Coefficients a Model Unstandardized Coefficients Standardized Coefficients B Std. Error Beta t Sig. (Constant),374,110 3,397,001 NilaiPerusahaan,001,001,074,992,323 Leverage,001,001,043,612,542 1 UkuranPerusahaan -,003,004 -,055 -,693,489 Profitabilitas,072,027,193 2,669,008 SahamPublik,053,046,081 1,144,254 Likuiditas -,001,001 -,040 -,565,573 TipeAuditor -,015,017 -,070 -,851,396 a. Dependent Variable: IndeksPengungkapanSukarela Sumber: Output SPSS, 2016 Tabel 4.6 Uji Model Summary b Model R R Square Adjusted R Square Std. Error of the Estimate 1,239 a,057,024, a. Predictors: (Constant), TipeAuditor, Leverage, Likuiditas, SahamPublik, Profitabilitas, NilaiPerusahaan, UkuranPerusahaan b. Dependent Variable: IndeksPengungkapanSukarela Sumber: Output SPSS, 2016