Daftar Perusahaan Manufaktur yang Menjadi Sampel

Transkripsi

1 Lampiran 1 Daftar Perusahaan Manufaktur yang Menjadi Sampel NO TAHUN KODE NAMA PERUSAHAAN ADES ades waters indonesia tbk DLTA delta djakarta tbk FAST fast food indonesia tbk INDF indofood sukses makmur tbk MYOR mayora indah tbk PTSP prioneerindo gourment international tbk PSDN prasidha aneka niaga tbk SKLT sekar laut tbk SMAR SMAR tbk AISA tiga pilar sejahtera food tbk TBLA tunas baru lampung tbk ULTJ ultra jaya milk tbk MITI mitra investindo tbk RMBA bentoel international investama tbk GGRM gudang garam tbk HMSP HM sampoerna tbk ARGO argo pantes tbk PAFI panasia filament inti tbk HDTX panasia indosyntec tbk RDTX roda vivatex tbk UNTX unitex tbk ESTI ever shine textile industry tbk SRSN indo acidatama tbk KARW karwell indonesia tbk PBRX pan brothers tex tbk BIMA primarindo asia infrastructure tbk RICY ricky putra globalindo tbk BATA sepatu bata tbk SIMM surya intrindo makmur tbk DOID delta dunia petroindo tbk FMII fortune mate indonesia tbk BRPT barito pasific tbk SULI sumalindo lestari jaya tbk

2 TIRT tirta mahakam resources tbk FASW fajar surya wisesa tbk SAIP surabaya adung industry tbk KBRI kertas basuki rahmat indonesia tbk AKRA AKR corporindo tbk POLY polysindo eka perkasa tbk BUDI budi acid jaya tbk CLPI colopark indonesia tbk LTLS lautan luas tbk SOBI sorini agro asia corporindo tbk DPNS duta pertiwi nusantara tbk EKAD ekadharma international tbk AKKU aneka kemasindo utama tbk AMFG asahimas flat glass tbk APLI asiaplast indutries tbk BRNA berlina tbk IGAR kageo igar jaya tbk FPNI titan kimia nusantara tbk TRST trias sentosa tbk YPAS PT yanaprima hastapersada tbk SIAP sekawan inti pratama tbk SMCB holcim indonesia tbk INTP indocement tunggal prakarsa tbk SMGR semen gresik (persero) tbk ALMI alumindo light metal industri tbk BTON betonjaya manunggal tbk INAI indal alumunium industry tbk ITMA itamaraya gold industri tbk JPRS jaya pari steel tbk LION lion metal works tbk LMSH lion mesh prima tbk PICO pelangi indah canindo tbk TBMS tembaga mulia semanan tbk TIRA tira austenite tbk KICI kedaung indah can tbk KDSI kedawung setia industrial tbk ARNA arwana citramulia tbk IKAI intikeramik alamsari industry tbk

3 KIAS keramika indonesia assosiasi tbk MLIA mulia industrindo tbk TOTO surya toto indonesia tbk JECC jembo cable company tbk KBLM kabelindo murni tbk KBLI GT kabel indonesia tbk IKBI sumi indo kabel tbk SCCO supreme cable manufacturing & commerce tbk VOKS voksel electric tbk ASGR astra graphia tbk MTDL metrodata electronics tbk MLPL multipolar corporation tbk MYOH myoh technology tbk PTSN sat nusapersada tbk ASII astra international tbk AUTO astra otoparts tbk GTJL gajah tunggal tbk GDYR goodyear indonesia tbk HEXA hexindo adiperkasa tbk BRAM indo kordsa tbk INTA intraco penta tbk LPIN multi prima sejahtera tbk NIPS nipress tbk ADMG polychem indonesia tbk PRAS prima alloy steel tbk SMSM selamat sempurna tbk TURI tunas ridean tbk SQMI allbond makmur usaha tbk INTD inter delta tbk KONI perdana bangun pusaka tbk DVLA darya varia laboratoria tbk INAF indofarma (persero) tbk KLBF kalbe farma tbk KAEF kimia farma tbk MERK merek tbk PYFA pyridam farma tbk SCPI schering plough indonesia tbk SQBI bristol myers squibb indonesia tbk

4 TSPC tempo scan pasific tbk TCID mandom indonesia tbk MRAT mustika ratu tbk CEKA cahaya kalbar tbk KKGI resource alam indonesia tbk LMPI langgeng makmur plastik industry tbk TPIA tri polyta indonesia tbk UNVR unilever indonesia tbk ADES ades waters indonesia tbk CEKA cahaya kalbar tbk DAVO davomas abadi tbk DLTA delta djakarta tbk INDF indofood sukses makmur tbk MYOR mayora indah tbk MLBI multi bintang indonesia tbk PTSP prioneerindo gourment international tbk PSDN prasidha aneka niaga tbk STTP siantar top tbk SMAR SMAR tbk AISA tiga pilar sejahtera food tbk ULTJ ultra jaya milk tbk SIPD sierad produce tbk RMBA bentoel international investama tbk HMSP HM sampoerna tbk PAFI panasia filament inti tbk RDTX roda vivatex tbk UNTX unitex tbk ESTI ever shine textile industry tbk SRSN indo acidatama tbk KARW karwell indonesia tbk PBRX pan brothers tex tbk RICY ricky putra globalindo tbk BATA sepatu bata tbk SIMM surya intrindo makmur tbk FMII fortune mate indonesia tbk BRPT barito pasific tbk SULI sumalindo lestari jaya tbk FASW fajar surya wisesa tbk

5 SPMA suparma tbk SAIP surabaya adung industry tbk KBRI kertas basuki rahmat indonesia tbk AKRA AKR corporindo tbk POLY polysindo eka perkasa tbk BUDI budi acid jaya tbk ETWA eterindo wahanatama tbk LTLS lautan luas tbk SOBI sorini agro asia corporindo tbk TPIA tri polyta indonesia tbk DPNS duta pertiwi nusantara tbk EKAD ekadharma international tbk AKKU aneka kemasindo utama tbk AKPI argha karya prima industry tbk APLI asiaplast indutries tbk BRNA berlina tbk DYNA dynaplast tbk IGAR kageo igar jaya tbk LMPI langgeng makmur plastik industry tbk TRST trias sentosa tbk YPAS PT yanaprima hastapersada tbk SIAP sekawan inti pratama tbk SMCB holcim indonesia tbk INTP indocement tunggal prakarsa tbk SMGR semen gresik (persero) tbk BTON betonjaya manunggal tbk INAI indal alumunium industry tbk JKSW jakarta kyoei steel works tbk JPRS jaya pari steel tbk LION lion metal works tbk LMSH lion mesh prima tbk TIRA tira austenite tbk GDST gunawan dianjaya steel tbk NIKL pelat timah nusantara tbk KICI kedaung indah can tbk KDSI kedawung setia industrial tbk ARNA arwana citramulia tbk KIAS keramika indonesia assosiasi tbk

6 TOTO surya toto indonesia tbk MITI mitra investindo tbk IKBI sumi indo kabel tbk ASGR astra graphia tbk MTDL metrodata electronics tbk MLPL multipolar corporation tbk MYOH myoh technology tbk PTSN sat nusapersada tbk ASII astra international tbk AUTO astra otoparts tbk GTJL gajah tunggal tbk GDYR goodyear indonesia tbk BRAM indo kordsa tbk INTA intraco penta tbk LPIN multi prima sejahtera tbk MASA multistrada arah sarana tbk NIPS nipress tbk ADMG polychem indonesia tbk PRAS prima alloy steel tbk SMSM selamat sempurna tbk UNTR united tractors tbk SQMI allbond makmur usaha tbk SUGI sugi samapersada tbk INTD inter delta tbk KONI perdana bangun pusaka tbk DVLA darya varia laboratoria tbk INAF indofarma (persero) tbk KLBF kalbe farma tbk KAEF kimia farma tbk MERK merek tbk PYFA pyridam farma tbk SCPI schering plough indonesia tbk TSPC tempo scan pasific tbk TCID mandom indonesia tbk FAST fast food indonesia tbk MRAT mustika ratu tbk ADES ades waters indonesia tbk CEKA cahaya kalbar tbk

7 DAVO davomas abadi tbk DLTA delta djakarta tbk FAST fast food indonesia tbk INDF indofood sukses makmur tbk MYOR mayora indah tbk MLBI multi bintang indonesia tbk PTSP prioneerindo gourment international tbk STTP siantar top tbk SMAR SMAR tbk TBLA tunas baru lampung tbk ULTJ ultra jaya milk tbk SIPD sierad produce tbk RMBA bentoel international investama tbk GGRM gudang garam tbk HMSP HM sampoerna tbk ARGO argo pantes tbk ERTX eratex djaja tbk PAFI panasia filament inti tbk HDTX panasia indosyntec tbk RDTX roda vivatex tbk UNTX unitex tbk MYTX APAC citra centertex tbk ESTI ever shine textile industry tbk SRSN indo acidatama tbk KARW karwell indonesia tbk PBRX pan brothers tex tbk BIMA primarindo asia infrastructure tbk RICY ricky putra globalindo tbk BATA sepatu bata tbk SIMM surya intrindo makmur tbk FMII fortune mate indonesia tbk BRPT barito pasific tbk SULI sumalindo lestari jaya tbk TIRT tirta mahakam resources tbk FASW fajar surya wisesa tbk SPMA suparma tbk SAIP surabaya adung industry tbk AKRA AKR corporindo tbk

8 POLY polysindo eka perkasa tbk BUDI budi acid jaya tbk CLPI colopark indonesia tbk LTLS lautan luas tbk TPIA tri polyta indonesia tbk KKGI resource alam indonesia tbk AKKU aneka kemasindo utama tbk AMFG asahimas flat glass tbk APLI asiaplast indutries tbk BRNA berlina tbk DYNA dynaplast tbk IGAR kageo igar jaya tbk LMPI langgeng makmur plastik industry tbk LAPD leyand international tbk TRST trias sentosa tbk YPAS PT yanaprima hastapersada tbk SIAP sekawan inti pratama tbk SMCB holcim indonesia tbk INTP indocement tunggal prakarsa tbk SMGR semen gresik (persero) tbk ALMI alumindo light metal industri tbk BTON betonjaya manunggal tbk INAI indal alumunium industry tbk JKSW jakarta kyoei steel works tbk JPRS jaya pari steel tbk LION lion metal works tbk LMSH lion mesh prima tbk PICO pelangi indah canindo tbk TBMS tembaga mulia semanan tbk TIRA tira austenite tbk GDST gunawan dianjaya steel tbk NIKL pelat timah nusantara tbk KICI kedaung indah can tbk KDSI kedawung setia industrial tbk ARNA arwana citramulia tbk KIAS keramika indonesia assosiasi tbk MLIA mulia industrindo tbk TOTO surya toto indonesia tbk

9 MITI mitra investindo tbk JECC jembo cable company tbk KBLM kabelindo murni tbk KBLI GT kabel indonesia tbk IKBI sumi indo kabel tbk VOKS voksel electric tbk ASGR astra graphia tbk MTDL metrodata electronics tbk MYOH myoh technology tbk PTSN sat nusapersada tbk ASII astra international tbk AUTO astra otoparts tbk GTJL gajah tunggal tbk BRAM indo kordsa tbk INDS indospring tbk INTA intraco penta tbk LPIN multi prima sejahtera tbk MASA multistrada arah sarana tbk ADMG polychem indonesia tbk PRAS prima alloy steel tbk SMSM selamat sempurna tbk TURI tunas ridean tbk UNTR united tractors tbk SQMI allbond makmur usaha tbk SUGI sugi samapersada tbk INTD inter delta tbk MDRN modern international tbk KONI perdana bangun pusaka tbk DVLA darya varia laboratoria tbk INAF indofarma (persero) tbk KLBF kalbe farma tbk KAEF kimia farma tbk MERK merek tbk PYFA pyridam farma tbk SCPI schering plough indonesia tbk TSPC tempo scan pasific tbk TCID mandom indonesia tbk MRAT mustika ratu tbk

10 UNVR unilever indonesia tbk SSTM sunson textile manufacture tbk AISA tiga pilar sejahtera food tbk

11 Lampiran 2 Deskriptif Variabel Penelitian *1/2 *3/4 *LOG(2) NO TAHUN KODE Laba Bersih (Rp) Total Asset (Rp) Hutang (Rp) Ekuitas (Rp) ROA DER L_ASSET ADES -15,208,000, ,015,000, ,117,000,000 51,898,000, DLTA 83,754,358, ,296,738, ,315,604, ,768,305, FAST 125,267,988, ,758,815, ,213,617, ,545,198, INDF 1,034,389,000,000 39,594,264,000,000 26,432,369,000,000 8,498,749,000, MYOR 196,230,049,693 2,922,998,415,036 1,646,322,490,012 1,245,109,325, PTSP 4,287,122,917 81,775,257,118 73,508,285,048 4,810,594, PSDN 9,448,209, ,965,007, ,806,780,472 92,978,723, SKLT 4,271,023, ,003,449, ,334,886, ,665,394, SMAR 1,046,389,267,147 10,025,915,920,087 5,247,489,163,350 4,615,204,234, AISA 28,686,156,655 1,016,957,755, ,913,213, ,655,676, TBLA 63,336,773,000 2,802,497,072,000 1,908,927,862, ,772,542, ULTJ 303,711,501,204 1,740,646,379, ,995,879,421 1,135,323,598, MITI 2,308, ,830,725, ,176,297,890 19,654,427, RMBA 239,137,880,999 4,455,531,963,727 2,725,331,388,837 1,730,200,574, GGRM 1,880,492,000,000 24,072,959,000,000 8,553,688,000,000 15,519,266,000, HMSP 3,895,280,000,000 16,133,819,000,000 8,083,584,000,000 8,047,896,000, ARGO -188,504,459,000 1,724,241,351,000 1,611,772,448, ,468,903, PAFI -145,864,156, ,841,786, ,840,064,967-23,998,278, HDTX -113,699,480,903 1,253,264,609, ,414,935, ,849,674, RDTX 57,109,982, ,931,077, ,646,237, ,284,839, UNTX -67,214,202, ,146,523, ,097,369, ,950,845, ESTI -22,019,267, ,247,658, ,170,191, ,073,427,

12 SRSN 6,796,587, ,937,045, ,895,764, ,041,281, KARW -60,392,214, ,433,874, ,067,911,556-81,778,703, PBRX -41,258,450, ,742,296, ,088,268,032 98,242,113, BIMA -21,734,768, ,469,136, ,839,075, ,369,938, RICY -9,374,805, ,756,810, ,669,375, ,876,719, BATA 157,562,668, ,900,579, ,782,339, ,118,240, SIMM -58,280,186,775 80,638,432,524 98,909,297,015-19,146,772, DOID 4,069,401, ,996,233,051 65,736,558, ,715,638, FMII -25,957,707, ,912,077, ,138,398, ,031,707, BRPT -3,399,758,000,000 17,243,721,000,000 8,309,297,000,000 6,824,991,000, SULI -262,542,682,387 2,169,944,583,777 1,795,918,817, ,950,643, TIRT -67,735,350, ,227,991, ,368,375, ,859,615, FASW 36,553,869,861 3,718,547,929,224 2,410,688,834,886 1,307,859,094, SAIP -110,744,725,660 2,523,434,393,139 3,669,938,653,370-1,146,504,260, KBRI -97,591,718,075 1,124,647,735, ,847,025,686 1,124,647,735, AKRA 210,032,685,000 4,874,850,950,000 2,918,210,209,000 1,608,244,402, POLY -2,282,123,199,644 4,912,990,190,007 14,141,446,469,309-9,228,456,279, BUDI 32,981,000,000 1,698,750,000,000 1,050,059,000,000 61,885,000, CLPI 20,108,295, ,897,722, ,493,981,840 90,403,740, LTLS 145,846,000,000 3,493,853,000,000 2,540,568,000, ,390,000, SOBI 142,496,317,000 1,111,099,598, ,716,634, ,758,716, DPNS -8,262,368, ,627,256,412 33,937,781, ,587,741, EKAD 4,606,369, ,763,761,567 60,864,556,037 59,020,079, AKKU -8,121,292,902 42,858,281,932 16,431,504,200 26,426,777, AMFG 228,268,000,000 1,993,033,000, ,792,000,000 1,497,241,000, APLI -4,821,452, ,082,674, ,600,307, ,482,366, BRNA 20,764,168, ,641,907, ,646,511, ,297,477,

13 IGAR 7,348,483, ,782,633,658 72,771,129, ,507,887, FPNI -562,308,198,855 3,519,539,252,535 2,099,613,298,644 1,419,925,953, TRST 58,025,393,373 2,158,865,645,281 1,121,478,313,060 1,037,387,332, YPAS 18,692,528, ,549,748,739 62,060,635, ,489,113, SIAP 3,693,875, ,216,191,282 52,518,050,567 70,717,006, SMCB 282,220,000,000 7,674,980,000,000 5,137,054,000,000 2,537,926,000, INTP 1,745,500,936,215 11,286,706,863,779 2,764,976,374,613 8,500,193,560, SMGR 2,523,544,472,000 10,602,963,724,000 2,429,248,657,000 8,069,585,873, ALMI 4,566,862,211 1,636,668,166,095 1,200,830,758, ,837,407, BTON 20,823,061,634 70,508,814,577 15,270,565,124 55,238,249, INAI 1,007,507, ,405,086, ,799,933,389 76,605,153, ITMA -2,126,229,079 22,599,009,537 16,771,238,783 5,887,770, JPRS 49,157,545, ,343,736, ,572,433, ,771,302, LION 37,840,393, ,141,852,363 51,933,803, ,208,049, LMSH 9,237,180,878 61,987,805,413 24,089,510,317 37,898,295, PICO 12,986,339, ,563,565, ,667,627, ,895,938, TBMS -30,862,052,440 1,173,324,963,668 1,098,138,566,147 75,186,397, TIRA 1,330,613, ,581,820, ,541,151,770 76,401,224, KICI 3,057,273,250 86,218,216,167 20,322,482,721 65,895,733, KDSI 5,716,267, ,721,853, ,584,200, ,137,653, ARNA 54,290,317, ,091,719, ,216,758, ,221,266, IKAI 3,305,996, ,499,131, ,110,993, ,992,477, KIAS 21,575,954, ,751,093, ,589,572, ,161,521, MLIA -758,721,741,000 3,733,017,638,000 8,695,041,945,000 4,962,024,307, TOTO 63,286,993,788 1,031,130,721, ,940,725, ,189,996, JECC 78,504, ,396,525, ,213,352,000 87,193,173, KBLM 3,987,761, ,110,629, ,909,133, ,534,727,

14 KBLI 26,644,586, ,231,946, ,097,343, ,134,602, IKBI 97,686,561, ,408,514, ,272,498, ,136,016, SCCO 11,219,367,219 1,126,782,347, ,775,753, ,006,594, VOKS 5,237,984,355 1,165,127,832, ,782,704, ,075,154, ASGR 62,486,606, ,054,201, ,178,124, ,874,440, MTDL 29,956,430,437 1,288,795,504, ,035,712, ,150,812, MLPL -196,509,000,000 11,402,498,000,000 8,266,273,000,000 1,505,134,000, MYOH -1,280,003,085 7,546,806,892 6,075,646,120 1,471,160, PTSN -5,125,076, ,585,323,095 44,899,777, ,577,075, ASII 9,191,000,000,000 80,740,000,000,000 40,163,000,000,000 33,080,000,000, AUTO 566,025,000,000 3,981,316,000,000 1,190,886,000,000 2,652,969,000, GTJL -624,788,000,000 8,713,559,000,000 7,064,134,000,000 1,649,425,000, GDYR 812,053,000 1,022,329,205, ,600,897, ,728,308, HEXA 255,485,000,000 1,838,946,000,000 1,226,286,000, ,660,000, BRAM 94,775,520,000 1,672,766,471, ,181,057, ,024,806, INTA 22,943,741,774 1,137,218,196, ,594,720, ,623,475, LPIN 4,763,329, ,939,871, ,286,847,078 82,603,174, NIPS 1,550,888, ,008,127, ,689,883, ,318,244, ADMG -263,386,627,000 3,855,930,121,000 2,844,074,885,000 1,011,161,814, PRAS -14,813,293, ,320,858,382 4,405,676,637, ,753,221, SMSM 91,471,918, ,753,183, ,289,214, ,221,696, TURI 245,079,000,000 3,583,328,000,000 2,558,698,000,000 1,024,630,000, SQMI -12,019,560,106 26,169,987,242 10,565,314,675 15,604,672, INTD -2,704,322,644 37,669,177,991 73,905,464,921-36,236,286, KONI -2,808,330,745 53,557,693,882 36,788,224,311 16,607,642, DVLA 70,819,094, ,660,844, ,811,549, ,849,295, INAF 5,031,898, ,811,675, ,216,334, ,594,527,

15 KLBF 706,822,146,190 5,703,832,411,898 1,358,989,930,592 3,622,399,153, KAEF 55,393,774,869 1,445,669,799, ,905,256, ,764,542, MERK 98,620,070, ,064,492,000 47,740,685, ,323,807, PYFA 2,308,877,329 98,655,309,435 29,402,274,912 69,253,034, SCPI 6,620,764, ,526,342, ,177,752,952 8,348,589, SQBI 92,271,208, ,724,871,000 80,179,561, ,724,871, TSPC 320,647,898,367 2,967,057,055, ,932,334,006 2,235,687,760, TCID 114,854,035, ,789,677,565 94,623,628, ,166,049, MRAT 22,290,067, ,780,623,962 51,145,982, ,780,623, CEKA 27,867,555, ,641,844, ,736,898, ,904,946, KKGI 40,473,581, ,162,222, ,347,743, ,814,479, LMPI 2,571,939, ,078,203, ,168,416, ,909,786, TPIA -13,755,000,000 2,374,666,000, ,680,000,000 1,411,986,000, UNVR 2,407,231,000,000 6,504,736,000,000 3,397,915,000,000 3,100,312,000, ADES 16,321,000, ,287,000, ,068,000,000 68,219,000, CEKA 49,493,129, ,362,939, ,859,695, ,503,244, DAVO -226,748,939,904 2,806,017,091,339 2,359,072,934, ,944,156, DLTA 126,504,062, ,425,630, ,807,930, ,226,233, INDF 2,075,861,000,000 40,382,953,000,000 24,886,781,000,000 10,155,495,000, MYOR 372,157,912,334 3,246,498,515,952 1,622,969,658,943 1,581,755,458, MLBI 340,458,000, ,465,000, ,122,000, ,221,000, PTSP 10,948,539,057 90,667,258,170 69,399,146,628 17,070,029, PSDN 32,449,818, ,628,509, ,860,479, ,428,541, STTP 41,072,367, ,720,445, ,211,201, ,509,244, SMAR 748,495,100,129 10,210,594,909,953 5,260,155,035,213 4,795,878,010, AISA 37,786,775,452 1,347,036,482, ,170,132, ,442,451, ULTJ 61,152,852,190 1,732,701,994, ,164,224,542 1,191,583,178,

16 SIPD 37,215,492,047 1,641,295,139, ,450,779,317 1,178,660,675, RMBA 25,165,110,922 4,302,659,178,165 2,547,293,492,353 1,755,365,685, HMSP 5,087,339,000,000 17,716,447,000,000 7,250,522,000,000 10,461,616,000, PAFI -13,655,585, ,571,895, ,225,758,694-37,653,863, RDTX 102,549,419, ,180,109, ,422,959, ,757,149, UNTX 30,679,809, ,664,943, ,935,979, ,271,036, ESTI 7,686,659, ,857,361, ,059,856, ,793,086, SRSN 25,380,247, ,776,708, ,354,040, ,422,668, KARW -6,949,200, ,933,384, ,632,727,586 88,727,903, PBRX 33,281,610, ,565,245, ,508,460, ,523,724, RICY 3,572,481, ,719,424, ,408,318, ,449,200, BATA 52,980,646, ,679,147, ,335,252, ,343,895, SIMM -8,253,332,260 60,038,267,566 87,064,514,931 27,400,104, FMII -9,007,180, ,232,167,755 22,579,970, ,124,527, BRPT 547,265,000,000 16,375,286,000,000 7,573,990,000,000 6,467,418,000, SULI -103,814,721,058 2,009,536,359,513 1,735,463,136, ,136,090, FASW 276,728,714,277 3,671,234,906,908 2,086,647,098,293 1,584,587,808, SPMA 26,932,474,774 1,432,637,490, ,872,731, ,764,758, SAIP 335,563,711,247 2,413,702,901,350 3,224,643,450, ,940,548, KBRI 20,154,623,685 1,098,500,240, ,953,418, ,710,782, AKRA 274,718,650,000 6,059,070,429,000 3,832,252,552,000 1,741,060,477, POLY 1,182,787,954,988 4,569,623,653,917 12,449,681,562,930-7,880,057,909, BUDI 146,415,000,000 1,598,824,000, ,632,000, ,040,000, ETWA 10,416,886, ,796,571, ,972,109, ,144,317, LTLS 85,925,000,000 3,081,130,000,000 2,125,280,000, ,343,000, SOBI 157,548,060,000 1,262,528,507, ,092,513, ,907,312, TPIA 482,884,000,000 2,747,915,000, ,052,000,000 1,785,863,000,

17 DPNS 7,124,377, ,551,475,929 27,503,213, ,817,841, EKAD 16,443,338, ,122,502,774 76,211,304,840 69,524,864, AKKU -5,664,063,927 32,495,688,928 12,984,414,603 19,511,274, AKPI 94,592,657,000 1,587,635,868, ,476,292, ,588,720, APLI 30,142,714, ,381,110, ,756,029, ,625,081, BRNA 20,260,227, ,226,402, ,972,833, ,729,698, DYNA 65,588,022,747 1,290,590,949, ,497,448, ,404,239, IGAR 24,740,866, ,808,701,451 60,746,004, ,280,708, LMPI 5,991,716, ,513,720, ,612,216, ,901,503, TRST 143,882,097,670 1,921,660,087, ,931,474,524 1,144,728,613, YPAS 18,540,681, ,136,146,962 67,466,291, ,136,146, SIAP 3,122,759, ,434,615,301 53,662,462,966 73,839,765, SMCB 895,751,000,000 7,265,366,000,000 3,949,183,000,000 7,265,366,000, INTP 2,746,654,071,082 13,276,270,232,548 2,572,076,053,210 10,680,725,404, SMGR 3,326,487,957,000 12,951,308,161,000 2,633,214,059,000 10,197,679,028, BTON 9,388,156,670 69,783,877,404 5,157,471,281 64,626,406, INAI -12,824,140, ,415,971, ,634,957,862 63,781,013, JKSW 6,721,613, ,966,547, ,764,427, ,797,880, JPRS 1,917,377, ,951,009,577 82,262,329, ,688,680, LION 33,613,329, ,366,371,297 43,567,152, ,799,218, LMSH 2,400,507,034 72,830,915,980 33,108,113,850 39,722,802, TIRA 2,202,660, ,789,482, ,862,115,042 78,603,885, GDST -150,055,121, ,737,084, ,451,411, ,285,672, NIKL 41,996,826, ,332,291, ,833,046, ,499,245, KICI -5,214,569,732 84,276,874,394 23,595,710,680 60,681,163, KDSI 10,510,515, ,691,466, ,043,298, ,648,168, ARNA 63,888,414, ,686,549, ,362,167, ,521,285,

18 KIAS 27,328,221,759 1,320,515,798,062 1,104,871,811, ,489,743, TOTO 182,820,895,226 1,010,892,409, ,219,117, ,673,291, MITI 8,925,071, ,355,092,689 80,775,593,555 28,579,499, IKBI 28,718,699, ,948,871,968 69,844,457, ,104,414, ASGR 66,947,426, ,856,830, ,916,120, ,938,939, MTDL 10,064,638,280 1,059,054,196, ,775,696, ,261,418, MLPL 110,691,000,000 11,868,377,000,000 8,425,786,000,000 1,586,463,000, MYOH -515,293,984 6,930,528,496 5,974,661, ,866, PTSN -36,312,861, ,685,312, ,502,883, ,171,954, ASII 10,040,000,000,000 88,938,000,000,000 40,006,000,000,000 39,894,000,000, AUTO 768,265,000,000 4,644,939,000,000 1,262,292,000,000 3,208,778,000, GTJL 905,330,000,000 8,877,146,000,000 6,206,486,000,000 2,670,660,000, GDYR 121,085,749,000 1,127,629,806, ,275,749, ,354,057, BRAM 72,105,574,000 1,349,630,935, ,872,806, ,987,623, INTA 37,473,252,355 1,039,510,978, ,054,367, ,456,611, LPIN 10,210,751, ,909,659,938 45,095,734,263 92,813,925, MASA 174,860,000,000 2,536,045,000,000 1,076,388,000,000 1,459,657,000, NIPS 3,685,250, ,477,779, ,474,283, ,003,495, ADMG 53,811,287,000 3,719,872,147,000 2,629,537,989,000 1,089,679,078, PRAS -36,216,313, ,714,339, ,177,431,405 78,536,907, SMSM 132,850,275, ,651,276, ,397,235, ,821,548, UNTR 3,817,541,000,000 24,404,828,000,000 10,453,748,000,000 13,843,710,000, SQMI -2,788,962,522 26,568,599,172 13,752,889,127 12,815,710, SUGI -2,321,331,174 37,761,429, ,898,000 37,217,531, INTD -738,676,319 35,069,204,276 72,044,167,525-35,069,204, KONI 5,483,009,456 93,116,815,117 70,896,108,432 22,090,651, DVLA 72,272,233, ,613,064, ,691,536, ,921,528,

19 INAF 2,125,637, ,034,877, ,313,361, ,720,165, KLBF 929,003,740,338 6,482,446,670,172 1,691,512,395,248 4,310,437,877, KAEF 62,506,876,510 1,562,624,630, ,309,530, ,315,100, MERK 146,700,178, ,970,635,000 79,786,650, ,183,985, PYFA 3,772,968,359 99,937,383,195 26,911,380,313 73,026,002, SCPI 10,789,275, ,257,212,000 29,988,729,000 19,668,483, TSPC 359,964,376,338 3,263,102,915, ,647,097,648 2,408,870,867, TCID 124,611,778, ,620,225, ,822,972, ,797,253, FAST 181,996,584,000 1,041,408,834, ,303,302, ,105,532, MRAT 21,016,846, ,635,717,933 49,211,308, ,412,409, ADES 31,659,000, ,493,000, ,615,000,000 99,878,000, CEKA 29,562,060, ,469,914, ,717,109, ,752,805, DAVO -26,485,837,675 2,857,204,618,547 1,891,735,622, ,468,996, DLTA 139,566,900, ,583,733, ,224,947, ,667,914, FAST 199,597,177,000 1,236,043,044, ,379,085, ,663,959, INDF 2,952,858,000,000 27,275,955,000,000 22,423,117,000,000 16,784,671,000, MYOR 282,086,202,515 4,399,191,135,535 2,358,692,152,789 1,991,294,908, MLBI 442,916,000,000 1,137,082,000, ,714,000, ,221,000, PTSP 15,766,633, ,008,910, ,700,754,593 36,419,163, STTP 42,630,759, ,273,975, ,933,973, ,140,003, SMAR 1,260,513,000,000 12,475,642,000,000 6,498,850,000,000 5,829,703,000, TBLA 246,663,187,000 3,651,105,169,000 2,409,512,453,000 1,234,180,494, ULTJ 107,123,243,835 2,006,595,762, ,472,336,001 1,297,952,719, SIPD 61,148,306,170 2,055,743,204, ,731,728,807 1,232,823,139, RMBA 218,621,000,000 4,902,597,000,000 2,773,070,000,000 2,129,527,000, GGRM 4,146,282,000,000 30,741,679,000,000 9,421,403,000,000 21,197,162,000, HMSP 6,421,429,000,000 20,525,123,000,000 10,309,671,000,000 10,214,464,000,

20 ARGO -125,015,984 1,428,233,566,000 1,216,329,528, ,904,038, ERTX -48,491,545, ,327,584, ,549,028, ,426,873, PAFI -90,966,012, ,370,722, ,990,598, ,619,875, HDTX 1,190,607,578 1,014,303,374, ,702,102, ,601,271, RDTX 170,899,769, ,447,473, ,995,129, ,452,344, UNTX -25,288,156, ,901,724, ,460,918, ,901,724, MYTX -101,136,319,879 1,882,934,081,017 1,695,512,272,796 62,651,077, ESTI 1,487,272, ,252,944, ,067,044, ,181,080, SRSN 9,830,269, ,004,769, ,752,357, ,252,412, KARW -10,100,452,700 73,647,754, ,447,550,611-98,828,355, PBRX 35,608,448, ,284,106, ,716,491, ,132,173, BIMA 9,153,188,108 87,275,217, ,153,389, ,878,171, RICY 10,817,923, ,323,196, ,342,301, ,267,124, BATA 60,975,070, ,252,555, ,743,590, ,508,965, SIMM -4,689,898,982 56,941,576,147 88,812,236,428-32,090,003, FMII -5,315,382, ,819,730,887 68,953,390, ,809,144, BRPT 55,863,000,000 16,015,188,000,000 8,145,729,000,000 5,859,051,000, SULI 4,549,597,019 1,955,535,689,750 1,599,714,563, ,812,307, TIRT -9,904,418, ,182,104, ,823,958, ,358,146, FASW 283,001,824,437 4,495,022,404,702 2,684,424,213,751 1,810,598,190, SPMA 29,620,834,144 1,490,033,771, ,648,178, ,385,592, SAIP -80,264,238,780 2,211,701,041,860 3,082,893,720, ,192,678, AKRA 310,916,115,000 7,665,590,356,000 4,806,757,170,000 2,386,406,965, POLY 334,976,849,923 3,988,442,112,390 11,900,692,882,309-7,912,250,769, BUDI 46,130,000,000 1,967,633,000,000 1,165,086,000, ,710,000, CLPI 28,441,593, ,390,730, ,879,700, ,499,083, LTLS 86,982,000,000 3,591,139,000,000 2,570,690,000, ,950,000,

21 TPIA 348,287,000,000 3,003,086,000, ,955,000,000 2,050,131,000, KKGI 166,026,708, ,245,003, ,400,706, ,844,296, AKKU -4,683,276,255 28,379,813,055 13,551,814,984 14,827,998, AMFG 330,973,000,000 2,372,657,000, ,732,000,000 1,842,925,000, APLI 24,659,768, ,950,548, ,490,781, ,459,767, BRNA 34,760,866, ,907,476, ,612,571, ,353,473, DYNA 81,112,956,338 1,552,285,765, ,980,104,242 1,552,285,765, IGAR 32,151,888, ,473,064,455 54,228,711, ,128,403, LMPI 2,794,104, ,920,103, ,224,495, ,695,608, LAPD 172,850,312 1,258,506,325, ,716,501, ,440,413, TRST 136,727,109,110 2,029,558,232, ,576,286,906 1,237,981,945, YPAS 21,186,130, ,856,257,619 69,360,273, ,495,983, SIAP 4,023,911, ,912,563,271 51,769,232,861 77,863,676, SMCB 828,422,000,000 10,437,249,000,000 3,611,246,000,000 6,822,608,000, INTP 3,224,941,884,793 15,346,145,677,737 2,245,547,627,304 13,077,390,156, SMGR 3,633,219,892,000 15,562,998,946,000 3,423,246,058,000 12,006,438,613, ALMI 43,722,582,261 1,504,154,332, ,356,227, ,798,105, BTON 8,393,401,472 89,824,014,717 16,630,315,057 73,193,699, INAI 15,924,870, ,007,411, ,301,526,997 79,705,884, JKSW 6,776,300, ,987,562, ,205,063, ,217,500, JPRS 28,445,580, ,281,598, ,147,337, ,134,260, LION 38,631,299, ,899,974,798 43,971,457, ,928,517, LMSH 7,350,536,344 78,200,046,845 31,414,708,371 46,785,338, PICO 12,063,079, ,360,266, ,769,045, ,591,220, TBMS 3,228,843,530 1,239,043,088,831 1,119,655,040, ,388,048, TIRA 3,946,516, ,836,655, ,080,076,621 90,294,150, GDST 171,427,614,845 1,074,569,612, ,856,325, ,713,287,

22 NIKL 74,576,042, ,662,004, ,238,661, ,423,343, KICI 3,259,699,213 85,942,208,666 22,001,345,739 63,940,862, KDSI 16,892,153, ,724,815, ,184,493, ,540,322, ARNA 79,039,853, ,154,085, ,094,139, ,713,634, KIAS 14,572,509,800 1,266,122,276,023 1,006,431,820, ,155,244, MLIA 1,574,744,236,000 4,532,299,525,000 5,017,521,041, ,221,516, TOTO 193,797,649,353 1,091,583,115, ,601,074, ,982,040, MITI 7,058,787, ,924,725,356 79,417,209,721 35,507,515, JECC -1,020,538, ,998,694, ,284,977,000 98,678,716, KBLM 3,921,611, ,194,715, ,593,546, ,151,469, KBLI 48,315,549, ,563,516, ,890,605, ,672,910, IKBI 4,600,387, ,820,329, ,391,265, ,429,064, VOKS 10,066,230,211 1,126,480,755, ,456,280, ,520,336, ASGR 118,414,721, ,479,682, ,494,839, ,982,929, MTDL 30,438,567, ,242,001, ,565,539, ,147,137, MYOH 351,758,748 3,062,204,781 3,961,204, ,999, PTSN -12,661,917, ,566,764, ,238,176, ,318,113, ASII 14,366,000,000, ,857,000,000,000 54,168,000,000,000 49,310,000,000, AUTO 1,141,179,000,000 5,585,852,000,000 1,482,705,000,000 3,860,827,000, GTJL 830,624,000,000 10,371,567,000,000 6,844,970,000,000 3,526,597,000, BRAM 134,160,199,000 1,492,727,607, ,850,592,000 1,072,556,312, INDS 71,109,354, ,609,281, ,188,527, ,300,250, INTA 83,081,383,677 1,634,903,848,219 1,198,084,207, ,045,570, LPIN 14,122,435, ,937,167,032 44,000,806, ,936,360, MASA 176,082,000,000 3,038,412,000,000 1,409,277,000,000 1,629,135,000, ADMG 37,585,930,000 3,766,135,060,000 2,516,787,560,000 1,249,299,360, PRAS 306,286, ,968,722, ,702,937, ,265,785,

23 SMSM 150,420,111,988 1,067,103,249, ,627,884, ,374,643, TURI 269,004,000,000 2,100,154,000, ,701,000,000 1,213,453,000, UNTR 3,872,931,000,000 29,700,914,000,000 13,535,508,000,000 16,136,338,000, SQMI 6,752,512,658 22,043,201,043 2,474,978,340 19,658,222, SUGI 2,266,092,168 40,819,189,042 1,335,565,714 39,483,623, INTD 1,996,277,548 42,587,142,850 33,471,828,551 9,115,314, MDRN 41,976,947, ,661,948, ,173,003, ,488,944, KONI 1,378,322,048 84,841,378,260 61,274,121,869 23,468,973, DVLA 110,880,522, ,109,991, ,507,941, ,602,050, INAF 12,546,644, ,957,862, ,689,679, ,266,809, KLBF 1,286,330,026,012 7,032,496,663,288 1,260,361,432,719 5,373,784,301, KAEF 138,716,044,100 1,657,291,834, ,257,475,734 1,114,028,943, MERK 118,794,278, ,768,493,000 71,751,830, ,016,663, PYFA 4,199,202, ,586,999,230 23,361,793,395 77,225,205, SCPI -8,043,270, ,756,072, ,633,029,000 12,123,043, TSPC 488,889,258,921 3,589,595,911, ,862,700,629 2,604,104,062, TCID 131,445,098,783 1,047,238,440,003 98,758,035, ,480,404, MRAT 24,418,796, ,352,442,915 48,828,866, ,511,576, UNVR 3,386,970,000,000 8,701,262,000,000 4,652,409,000,000 4,045,419,000, SSTM 9,918,323, ,458,721, ,285,266, ,173,455, AISA 75,857,173,515 1,936,949,441,138 1,346,881,121, ,762,727,

24 Deskriptif Variabel Penelitian (Lanjutan) NO TAHUN KODE LISTING AGE Tgl Audit AD KAP Nama KAP ADES 13 Juni Mar 85 0 grant thornton hendrawinata gani & hidayat DLTA 27 Februari Mar 80 1 deloitte dan KAP osman bing satrio &rekan FAST 11 Mei Mar 90 1 E&Y dan Kap Purwanto, sarwoko & sandjaja INDF 14 Juli Mar 79 1 E&Y dan Kap Purwanto, sarwoko & sandjaja MYOR 04 Juli Mar 80 0 mulyamin sensi suryanto PTSP 30 Mei Mar 76 0 aryanto amir jusuf & mawar PSDN 18 Oktober Mar 66 1 E&Y dan Kap Purwanto, sarwoko & sandjaja SKLT 08 September Mar 79 0 paul hadiwinata, hidajat, arsono & rekan SMAR 20 Nopember Feb 40 0 mulyamin sensi suryanto AISA 11 Juni Mar 74 0 aryanto amir jusuf & mawar TBLA 14 Februari Mar 85 0 mulyamin sensi suryanto ULTJ 02 Juli Mar 85 0 koesbandijah beddy samsi setiasih MITI Apr 94 0 johan malonda astika & rekan RMBA 05 Maret Feb 37 1 deloitte dan KAP osman bing satrio &rekan GGRM 27 Agustus Mar 80 1 KPMG dan KAP siddharta & widjaja HMSP 15 Agustus Mar 80 1 PWC dan KAP Haryanto sahari & rekan ARGO 07 Januari Apr 92 0 rama wendra PAFI 22 Juli Mar 90 0 drs.ferdinand

25 HDTX 06 Juni Mar 85 0 bismar, muntalib & yunus RDTX 14 Mei Mar 71 0 johan malonda astika & rekan UNTX 03 Desember Mar 78 1 E&Y dan Kap Purwanto, sarwoko & sandjaja ESTI 13 Oktober Mar 78 1 E&Y dan Kap Purwanto, sarwoko & sandjaja SRSN 11 Januari Mar 74 0 aryanto amir jusuf & mawar KARW 20 Desember Mar 90 0 tjahjadi, pradhono & teramihargja PBRX 16 Agustus Mar 78 0 paul hadiwinata, hidajat, arsono & rekan BIMA 30 Agustus Mar 85 0 af rachman & soetjipto ws RICY 22 Januari Mar 87 0 poltak situmorang BATA 24 Maret Mar 87 1 E&Y dan Kap Purwanto, sarwoko & sandjaja SIMM 28 Maret Mar 80 0 edi subyakto DOID 15 Juni Mar 77 0 ngurah arya & rekan FMII 30 Juni Mar 76 0 drs binsar b lumbanradja BRPT 01 Oktober Mar 80 1 deloitte dan KAP osman bing satrio &rekan SULI 21 Maret Feb 47 1 E&Y dan Kap Purwanto, sarwoko & sandjaja TIRT 13 Desember Mar 85 0 ngurah arya & rekan FASW 19 Desember Mar 79 1 deloitte dan KAP osman bing satrio &rekan SAIP 03 Mei Mar 70 0 anwar & rekan KBRI 11 Juli Mar 87 0 rama wendra AKRA 03 Oktober Mar 85 1 E&Y dan Kap Purwanto, sarwoko & sandjaja POLY 12 Maret Mar 80 0 grant thornton hendrawinata gani & hidayat BUDI 08 Mei Mar 85 0 johan malonda astika & rekan CLPI 30 Nopember Mar 80 0 tjahjadi, pradhono & teramihargja LTLS 21 Juli Mar 80 1 E&Y dan Kap Purwanto, sarwoko & sandjaja SOBI 03 Agustus Feb 59 1 E&Y dan Kap Purwanto, sarwoko & sandjaja DPNS 08 Agustus Mar 91 0 husnia, mucharam & rasidi EKAD 14 Agustus Feb 57 0 kanto tony frans & darmawan

26 AKKU 01 Nopember Mar 83 0 achmad, rasyid, hisbullah & jerry AMFG 08 Nopember Mar 85 1 KPMG dan KAP siddharta & widjaja APLI 01 Mei Mar 85 0 rasin, ichwan & rekan BRNA 06 Nopember Mar 72 0 grant thornton hendrawinata gani & hidayat IGAR 05 Nopember Mar 65 0 aryanto amir jusuf & mawar FPNI 21 Maret Feb 58 1 E&Y dan Kap Purwanto, sarwoko & sandjaja TRST 02 Juli Mar 77 1 E&Y dan Kap Purwanto, sarwoko & sandjaja YPAS 05 Maret Mar 66 0 tjahjadi, pradhono & teramihargja SIAP 17 Oktober Mar 65 0 tjahjadi, pradhono & teramihargja SMCB Feb 40 1 E&Y dan Kap Purwanto, sarwoko & sandjaja INTP Mar 64 1 E&Y dan Kap Purwanto, sarwoko & sandjaja SMGR 08 Juli Mar 72 1 E&Y dan Kap Purwanto, sarwoko & sandjaja ALMI 02 Januari Mar 85 0 paul hadiwinata, hidajat, arsono & rekan BTON 18 Juli Mar 76 1 deloitte dan KAP osman bing satrio &rekan INAI 05 Desember Mar 83 0 paul hadiwinata, hidajat, arsono & rekan ITMA 03 Desember Mar 87 0 bambang, sutjipto ngumar JPRS 04 Agustus Mar 83 1 deloitte dan KAP osman bing satrio &rekan LION 20 Agustus Mar 76 0 kosasih & nurdiyaman LMSH 04 Juni Mar 71 0 kosasih & nurdiyaman PICO 23 September Mar 77 0 dotli, bambang, sudarmadji & dadang TBMS 23 Mei Mar 70 1 E&Y dan Kap Purwanto, sarwoko & sandjaja TIRA 27 Juli Mar 85 0 jimmy budhi & rekan KICI 28 Oktober Mar 63 0 paul hadiwinata, hidajat, arsono & rekan KDSI 29 Juli Mar 77 0 kosasih & nurdiyaman ARNA 17 Juli Feb 58 1 E&Y dan Kap Purwanto, sarwoko & sandjaja IKAI 04 Juni Mar 85 0 kosasih & nurdiyaman KIAS 03 Desember Mar 83 0 kanaka puradiredja, suhartono