LAMPIRAN-LAMPIRAN 35

Transkripsi

1 LAMPIRAN-LAMPIRAN 35

2 LAMPIRAN 1 Daftar Identitas Perusahaan Manufaktur yang Dijadikan Sampel NO KODE NAMA PERUSAHAAN 1 ADES PT Akasha Wira International Tbk 2 AISA PT Tiga Pilar Sejahtera Food Tbk 3 AKKU PT Alam Karya Unggul Tbk 4 AKPI PT Argha Karya Prima Industry Tbk 5 AKRA PT AKR Corporindo Tbk 6 ALMI PT Alumindo Light Metal Industry Tbk 7 AMFG PT Asahimas Flat Glass Tbk 8 APLI PT Asiaplast Industry Tbk 9 ARNA PT Arwana Citramulia Tbk 10 ASGR PT Astra Graphia Tbk 11 ASII PT Astra International Tbk 12 AUTO PT Astra Otoparts Tbk 13 BATA PT Sepatu Bata Tbk 14 BIMA PT Primarindo Asia Infrastructure Tbk 15 BRAM PT Indo Kordsa Tbk 16 BRNA PT Berlina Tbk 17 BRPT PT Barito Pacific Tbk 18 BTON PT Betonjaya Manunggal Tbk 19 BUDI PT Budi Acid Jaya Tbk 20 CEKA PT Cahaya Kalbar Tbk 21 CLPI PT Colorpak Indonesia Tbk 22 CNTX PT Century Textile Industry Tbk 23 CTBN PT Citra Tubindo Tbk 24 DLTA PT Delta Djakarta Tbk 25 DPNS PT Duta Pertiwi Nusantara Tbk 26 DVLA PT Darya-Varia Laboratoria Tbk 27 EKAD PT Ekadharma International Tbk 28 ERTX PT Eratex Djaja Tbk 29 ESTI PT Ever Shine Textile Industri Tbk 30 ETWA PT Eterindo Wahanatama Tbk 31 FAST PT Fast Food Indonesia Tbk 32 FASW PT Fajar Surya Wisesa Tbk 33 FPNI PT Titan Kimia Nusantara Tbk 34 GDST PT Gunawan Dianjaya Steel Tbk 35 GDYR PT Goodyear Indonesia Tbk 36 GJTL PT Gajah Tunggal Tbk 37 HEXA PT Hexindo Adiperkasa Tbk 38 HMSP PT HM Sampoerna Tbk 39 ICBP PT Indofood CBP Sukses Makmur Tbk 40 IKBI PT Sumi Indo Kabel Tbk 41 IMAS PT Indomobil Sukses International Tbk 42 INAF PT Indofarma (Persero) Tbk. 36

3 LAMPIRAN 1 Daftar Identitas Perusahaan Manufaktur yang Dijadikan Sampel 43 INAI PT Indal Alumunium Industry Tbk 44 INCI PT Intanwijaya Internasional Tbk 45 INDF PT Indofood Sukses Makmur Tbk 46 INDR PT Indorama Synthetics Tbk 47 INDS PT Indosprings Tbk 48 INTA PT Intraco Penta Tbk 49 INTD PT Inter-Delta Tbk 50 INTP PT Indocement Tunggal Prakarsa Tbk 51 IPOL PT Indopoly Swakarsa Industry Tbk 52 JKSW PT Jakarta Kyoei Steel Works Ltd Tbk 53 JPRS PT Jaya Pari Steel Tbk 54 KAEF PT Kimia Farma (Persero) Tbk. 55 KARW PT Karwell Indonesia Tbk 56 KBLI PT KMI Wire and Cable Tbk 57 KBLM PT Kabelindo Murni Tbk 58 KICI PT Kedaung Indah Can Tbk 59 KKGI PT Resource Alam Indonesia Tbk 60 KLBF PT Kalbe Farma Tbk 61 KONI PT Perdana Bangun Pusaka Tbk 62 KRAS PT Krakatau Steel (Persero) Tbk 63 LION PT Lion Metal Works Tbk 64 LMPI PT Langgeng Makmur Industri Tbk 65 LMSH PT Lionmesh Prima Tbk 66 LTLS PT Lautan Luas Tbk 67 MASA PT Multistrada Arah Sarana Tbk 68 MBTO PT Martina Berto Tbk 69 MDRN PT Modern Internasional Tbk 70 MERK PT Merck Tbk 71 MLBI PT Multi Bintang Indonesia Tbk 72 MLIA PT Mulia Industrindo Tbk 73 MRAT PT Mustika Ratu Tbk 74 MTDL PT Metrodata Elektronics Tbk 75 MYOR PT Mayora Indah Tbk 76 NIKL PT Pelat Timah Nusantara Tbk 77 NIPS PT Nipress Tbk 78 PBRX PT Pan Brothers Tex Tbk 79 PICO PT Pelangi Indah Canindo Tbk 80 POLY PT Asia Pacific Fibers Tbk. 81 PRAS PT Prima Alloy Steel Universal Tbk 82 PSDN PT Prasidha Aneka Niaga Tbk 83 PTSP PT Pioneerindo Gourmet International Tbk 84 PYFA PT Pyridam Farma Tbk 85 RDTX PT Roda Vivatex Tbk 37

4 LAMPIRAN 1 Daftar Identitas Perusahaan Manufaktur yang Dijadikan Sampel 86 RICY PT Ricky Putra Globalindo Tbk 87 RMBA PT Bentoel International Investama Tbk 88 ROTI PT Nippon Indosari Corpindo Tbk 89 SCPI PT Schering Plough Indonesia Tbk 90 SIMM PT Surya Intrindo Makmur Tbk 91 SKLT PT Sekar Laut Tbk 92 SMAR PT SMART Tbk 93 SMCB PT Holcim Indonesia Tbk 94 SMGR PT Semen Gresik (Persero) Tbk 95 SMSM PT Selamat Sempurna Tbk 96 SOBI PT Sorini Agro Asia Corporindo Tbk 97 SPMA PT Suparma Tbk 98 SRSN PT Indo Acidatama Tbk 99 STTP PT Siantar Top Tbk 100 SULI PT Sumalindo Lestari Jaya Tbk 101 TBLA PT Tunas Baru Lampung Tbk 102 TCID PT Mandom Indonesia Tbk 103 TFCO PT Tifico Fiber Indonesia Tbk 104 TIRA PT Tira Austenite Tbk 105 TOTO PT Surya Toto Indonesia Tbk 106 TPIA PT Chandra Asri Petrochemical Tbk 107 TRST PT Trias Sentosa Tbk 108 TSPC PT Tempo Scan Pacific Tbk 109 TURI PT Tunas Ridean Tbk 110 ULTJ PT Ultra Jaya Milk Industry Tbk 111 UNIC PT Unggul Indah Cahaya Tbk 112 UNTR PT United Tractors Tbk 113 UNTX PT Unitex Tbk 114 UNVR PT Unilever Indonesia Tbk 115 VOKS PT Voksel Electric Tbk Sumber : Bursa Efek Indonesia dan Indonesian Capital Market Directory

5 LAMPIRAN 2 Daftar Perusahaan Manufaktur yang Tepat Waktu NO NAMA PERUSAHAAN TANGGAL PUBLIKASI 1 PT Alam Karya Unggul Tbk 30 Maret PT AKR Corporindo Tbk 26 Maret PT Arwana Citramulia Tbk 28 Maret PT Astra Graphia Tbk 24 Februari PT Astra International Tbk 28 Februari PT Ekadharma International Tbk 30 Maret PT Ever Shine Textile Industri Tbk 30 Maret PT Fast Food Indonesia Tbk 30 Maret PT Fajar Surya Wisesa Tbk 30 Maret PT Gunawan Dianjaya Steel Tbk 29 Maret PT Goodyear Indonesia Tbk 30 Maret PT Gajah Tunggal Tbk 30 Maret PT Indofood CBP Sukses Makmur Tbk 21 Maret PT Indal Alumunium Industry Tbk 30 Maret PT Indofood Sukses Makmur Tbk 21 Maret PT Indorama Synthetics Tbk 30 Maret PT Indosprings Tbk 30 Maret PT Indocement Tunggal Prakarsa Tbk 26 Maret PT Jaya Pari Steel Tbk 30 Maret PT Kimia Farma (Persero) Tbk. 30 Maret PT Kedaung Indah Can Tbk 26 Maret PT Kalbe Farma Tbk 30 Maret PT Krakatau Steel (Persero) Tbk 21 Maret PT Lion Metal Works Tbk 29 Maret PT Langgeng Makmur Industri Tbk 30 Maret PT Lionmesh Prima Tbk 29 Maret PT Multistrada Arah Sarana Tbk 30 Maret PT Martina Berto Tbk 30 Maret PT Merck Tbk 21 Maret PT Multi Bintang Indonesia Tbk 30 Maret PT Mulia Industrindo Tbk 30 Maret PT Metrodata Elektronics Tbk 29 Maret PT Mayora Indah Tbk 5 Maret PT Pan Brothers Tex Tbk 30 Maret PT Asia Pacific Fibers Tbk. 29 Maret PT Roda Vivatex Tbk 30 Maret PT Bentoel International Investama Tbk 28 Maret PT Sekar Laut Tbk 29 Maret PT SMART Tbk 22 Maret PT Holcim Indonesia Tbk 15 Maret PT Semen Gresik (Persero) Tbk 30 Maret PT Suparma Tbk 30 Maret

6 LAMPIRAN 2 Daftar Perusahaan Manufaktur yang Tepat Waktu 43 PT Tunas Baru Lampung Tbk 30 Maret PT Tira Austenite Tbk 29 Maret PT Tunas Ridean Tbk 30 Maret PT Unggul Indah Cahaya Tbk 30 Maret PT United Tractors Tbk 24 Februari PT Unitex Tbk 30 Maret PT Unilever Indonesia Tbk 30 Maret 2012 Sumber : Bursa Efek Indonesia 40

7 LAMPIRAN 3 Daftar Perusahaan Manufaktur yang Tidak Tepat Waktu NO NAMA PERUSAHAAN TANGGAL PUBLIKASI 1 PT Akasha Wira International Tbk 31 Mei PT Tiga Pilar Sejahtera Food Tbk 18 April PT Argha Karya Prima Industry Tbk 2 April PT Alumindo Light Metal Industry Tbk 31 Mei PT Asahimas Flat Glass Tbk 31 Mei PT Asiaplast Industry Tbk 2 April Astra Otoparts Tbk 29 Agustus Sepatu Bata Tbk 31 Mei Primarindo Asia Infrastructure Tbk 31 Mei Indo Kordsa Tbk 31 Mei Berlina Tbk 31 Mei Barito Pacific Tbk 2 April Betonjaya Manunggal Tbk 31 Mei Budi Acid Jaya Tbk 31 Mei Cahaya Kalbar Tbk 31 Mei Colorpak Indonesia Tbk 31 Mei PT Century Textile Industry Tbk 13 April Citra Tubindo Tbk 31 Mei Delta Djakarta Tbk 31 Mei Duta Pertiwi Nusantara Tbk 22 Mei Darya-Varia Laboratoria Tbk 31 Mei Eratex Djaja Tbk 31 Mei Eterindo Wahanatama Tbk 2 April Titan Kimia Nusantara Tbk 18 April Hexindo Adiperkasa Tbk 2 Agustus HM Sampoerna Tbk 18 April Sumi Indo Kabel Tbk 17 Juli Indomobil Sukses International Tbk 31 Mei PT Indofarma (Persero) Tbk. 22 Mei Intanwijaya Internasional Tbk 2 April Intraco Penta Tbk 4 April Inter-Delta Tbk 2 April Indopoly Swakarsa Industry Tbk 24 Juli Jakarta Kyoei Steel Works Ltd Tbk 31 Mei Karwell Indonesia Tbk 9 April PT KMI Wire and Cable Tbk 2 April PT Kabelindo Murni Tbk 2 April Resource Alam Indonesia Tbk 18 April Perdana Bangun Pusaka Tbk 4 April Lautan Luas Tbk 8 Juni Modern Internasional Tbk 16 April Mustika Ratu Tbk 29 Juni

8 LAMPIRAN 3 Daftar Perusahaan Manufaktur yang Tidak Tepat Waktu 43 Pelat Timah Nusantara Tbk 18 April Nipress Tbk 29 Agustus Pelangi Indah Canindo Tbk 22 Mei Prima Alloy Steel Universal Tbk 2 Mei Prasidha Aneka Niaga Tbk 4 Agustus Pioneerindo Gourmet International Tbk 2 April Pyridam Farma Tbk 4 April Ricky Putra Globalindo Tbk 22 Mei Nippon Indosari Corpindo Tbk 18 April Schering Plough Indonesia Tbk 22 Mei Surya Intrindo Makmur Tbk 29 Agustus Selamat Sempurna Tbk 22 Mei Sorini Agro Asia Corporindo Tbk 4 September Indo Acidatama Tbk 18 April Siantar Top Tbk 18 April Sumalindo Lestari Jaya Tbk 23 April Mandom Indonesia Tbk 18 April Tifico Fiber Indonesia Tbk 4 April Surya Toto Indonesia Tbk 4 April Chandra Asri Petrochemical Tbk 12 Juni Trias Sentosa Tbk 18 April Tempo Scan Pacific Tbk 4 April Ultra Jaya Milk Industry Tbk 4 April Voksel Electric Tbk 9 April

9 LAMPIRAN 4 DATA KARAKTERISTIK PERUSAHAAN DAN MEKANISME CORPORATE GOVERNANCE NO KODE TGL UKURA LEVERA MANAJE INSTITU KOMISA UMUR PROFIT LIKUID PUBLIK N GE R SI RIS 1 ADES 0 26, ,2057 0,6000 1,7088 0,0000 0, AISA 0 28, ,0692 0,4895 1,8935 0,0000 0, AKKU 1 23, ,4985 0,4960 0,3389 0,0000 0, AKPI 0 28, ,0714 0,5142 1,3967 0,0000 0, AKRA 1 29, ,2060 0,5700 1,4000 0,0087 0, ALMI 0 28, ,0627 0,7120 1,2130 0,0161 0, AMFG 0 28, ,1570 0,2030 4,4229 0,0000 0, APLI 0 26, ,0990 0,3359 1,4030 0,0000 0, ARNA 1 27, ,2000 0,4200 1,0200 0,0000 0, ASGR 1 27, ,2510 0,5060 1,5920 0,0000 0, ASII 1 32, ,2900 0,5000 1,4000 0,0004 0, AUTO 0 29, ,2280 0,3218 1,3500 0,0008 0, BATA 0 26, ,1597 0,3100 2,1300 0,0000 0, BIMA 0 25, ,0128 3,0807 0,5249 0,0000 0, BRAM 0 28, ,0629 0,2761 2,7888 0,2809 0, BRNA 0 27, ,1600 0,6000 1,0100 0,1053 0, BRPT 0 30, ,0300 0,4900 1,9900 0,0049 0, BTON 0 25, ,2074 0,2240 3,1376 0,0958 0, BUDI 0 28, ,0730 0,5580 1,2500 0,0000 0, CEKA 0 27, ,2378 0,5080 1,6869 0,0000 0, CLPI 0 26, ,1805 0,4600 1,5827 0,0000 0, CNTX 0 26, ,6257 0,8385 1,0600 0,0000 0,

10 LAMPIRAN 4 DATA KARAKTERISTIK PERUSAHAAN DAN MEKANISME CORPORATE GOVERNANCE NO KODE TGL UKURA LEVERA MANAJE INSTITU KOMISA UMUR PROFIT LIKUID PUBLIK N GE R SI RIS 23 CTBN 0 28, ,3453 0,4100 2,1900 0,0003 0, DLTA 0 27, ,2616 0,1770 6,0090 0,0000 0, DPNS 0 25, ,0322 0,2388 5,1893 0,1252 0, DVLA 0 27, ,1300 0,2200 4,8300 0,0000 0, EKAD 1 26, ,1771 0,3786 1,9036 0,0000 0, ERTX 0 25, ,8600 1,5700 0,9900 0,0000 0, ESTI 1 27, ,0130 0,5960 1,1350 0,0000 0, ETWA 0 27, ,1941 0,3943 1,0067 0,0008 0, FAST 1 28, ,2757 0,4634 1,7970 0,0000 0, FASW 1 29, ,0730 0,5000 1,3000 0,7570 0, FPNI 0 28, ,1050 0,6320 0,8803 0,0000 0, GDST 1 27, ,1337 0,2374 3,0218 0,0000 0, GDYR 1 27, ,0500 0,1000 0,8500 0,0000 0, GJTL 1 30, ,1542 0,6000 1,7400 0,0008 0, HEXA 0 28, ,3870 0,5480 1,6530 0,0001 0, HMSP 0 30, ,7905 0,4700 1,7500 0,0000 0, ICBP 1 30, ,2060 0,3000 2,8700 0,0000 0, IKBI 0 27, ,0600 0,1900 5,2300 0,0010 0, IMAS 0 30, ,1738 0,6100 1,3700 0,0000 0, INAF 0 27, ,0606 0,4535 1,5379 0,0000 0, INAI 1 27, ,2485 0,8100 1,1900 0,0019 0,

11 LAMPIRAN 4 DATA KARAKTERISTIK PERUSAHAAN DAN MEKANISME CORPORATE GOVERNANCE NO KODE TGL UKURA LEVERA MANAJE INSTITU KOMISA UMUR PROFIT LIKUID PUBLIK N GE R SI RIS 44 INCI 0 25, ,1545 0, ,2000 0,1787 0, INDF 1 31, ,1730 0,4100 1,9100 0,0006 0, INDR 1 29, ,0320 0,6000 1,1000 0,0000 0, INDS 1 27, ,1900 0,4450 2,4040 0,0041 0, INTA 0 28, ,2240 0,8564 0,8397 0,0353 0, INTD 0 24, ,4078 0,7315 1,6845 0,0096 0, INTP 1 30, ,2490 0,1332 6,9900 0,0000 0, IPOL 0 28, ,0500 0,5600 0,8600 0,0000 0, JKSW 0 26, ,0064 2, ,3545 0,0133 0, JPRS 1 26, ,1116 0,2285 3,3840 0,1551 0, KAEF 1 28, ,1371 0,3019 2,7500 0,0027 0, KARW 0 23, ,8632 5,0200 0,4800 0,0000 0, KBLI 0 27, ,0885 0,3400 2,1900 0,0000 0, KBLM 0 27, ,0780 0,6200 0,9320 0,0641 0, KICI 1 25, ,0055 0,0026 0,0726 0,0023 0, KKGI 0 27, ,6851 0,3280 2,8000 0,0033 0, KLBF 1 29, ,2385 0,2125 3,6527 0,0002 0, KONI 0 25, ,1159 0,6475 1,3226 0,0558 0, KRAS 1 30, ,0988 0,5186 1,4355 0,0002 0, LION 1 26, ,1739 0,1700 7,1028 0,0023 0, LMPI 1 27, ,0130 0,4100 1,4800 0,0001 0,

12 LAMPIRAN 4 DATA KARAKTERISTIK PERUSAHAAN DAN MEKANISME CORPORATE GOVERNANCE NO KODE TGL UKURA LEVERA MANAJE INSTITU KOMISA UMUR PROFIT LIKUID PUBLIK N GE R SI RIS 65 LMSH 1 25, ,1905 0,4200 2,3550 0,2561 0, LTLS 0 29, ,0799 0,7600 1,0400 0,0364 0, MASA 1 29, ,0800 0,6200 0,4800 0,0068 0, MBTO 1 27, ,1065 0,2605 4,0810 0,0010 0, MDRN 0 27, ,1340 0,6010 1,9560 0,0000 0, MERK 1 27, ,4678 0,1544 7,5152 0,0000 0, MLBI 1 27, ,9568 0,5656 0,9900 0,0000 0, MLIA 1 29, ,0437 0,8574 1,5400 0,0006 0, MRAT 0 26, ,0780 0,1520 6,2710 0,0000 0, MTDL 1 27, ,1075 0,5429 1,8800 0,0177 0, MYOR 1 29, ,1994 0,6326 2,2187 0,0000 0, NIKL 0 27, ,0434 0,5180 1,5142 0,0050 0, NIPS 0 26, ,1074 0,6284 1,0835 0,1240 0, PBRX 1 28, ,1054 0,5483 1,4398 0,0042 0, PICO 0 27, ,0656 0,6655 1,1625 0,0008 0, POLY 1 28, ,0831 2,9934 0,2000 0,0000 0, PRAS 0 26, ,0097 0,7099 1,1400 0,0591 0, PSDN 0 26, ,0622 0,5104 1,5500 0,0165 0, PTSP 0 25, ,3976 0,4738 1,4199 0,0000 0, PYFA 0 25, ,0628 0,3019 2,5399 0,2308 0, RDTX 1 27, ,1380 0,2350 0,4296 0,0103 0,

13 LAMPIRAN 4 DATA KARAKTERISTIK PERUSAHAAN DAN MEKANISME CORPORATE GOVERNANCE NO KODE TGL UKURA LEVERA MANAJE INSTITU KOMISA UMUR PROFIT LIKUID PUBLIK N GE R SI RIS 86 RICY 0 27, ,0351 0,4545 1,7807 0,0000 0, RMBA 1 29, ,1362 0,6452 1,1196 0,0000 0, ROTI 0 27, ,2122 0,3000 1,3000 0,0000 0, SCPI 0 26, ,1770 0,9309 3,7792 0,0000 0, SIMM 0 24, ,1328 2,2388 0,0289 0,0000 0, SKLT 1 26, ,0490 0,4260 1,6980 0,0012 0, SMAR 1 30, ,2430 0,4668 1,9000 0,0000 0, SMCB 1 30, ,1412 0,3126 1,4700 0,0000 0, SMGR 1 30, ,2710 0,0950 2,6470 0,0000 0, SMSM 0 27, ,3000 0,4100 2,7200 0,0604 0, SOBI 0 28, ,0857 0,3951 1,1613 0,0081 0, SPMA 1 28, ,0200 0,4600 1,2200 0,0681 0, SRSN 0 26, ,0951 0,3016 3,1748 0,0000 0, STTP 0 27, ,0871 0,4757 1,0348 0,0424 0, SULI 0 28, ,6869 0,9758 0,2130 0,0121 0, TBLA 1 29, ,2620 0,6213 1,3780 0,0010 0, TCID 0 27, ,1372 0, ,7429 0,0014 0, TFCO 0 28, ,1122 0,2414 1,1898 0,0000 0, TIRA 1 26, ,0727 0,5418 1,4627 0,0001 0, TOTO 0 27, ,2868 0,4322 1,8827 0,0000 0, TPIA 0 25, ,0100 0,2722 1,7599 0,0001 0,

14 LAMPIRAN 4 DATA KARAKTERISTIK PERUSAHAAN DAN MEKANISME CORPORATE GOVERNANCE NO KODE TGL UKURA LEVERA MANAJE INSTITU KOMISA UMUR PROFIT LIKUID PUBLIK N GE R SI RIS 107 TRST 0 28, ,1086 0,3780 1,3938 0,0000 0, TSPC 0 29, ,1858 0,2811 3,0830 0,0009 0, TURI 1 28, ,2196 0,4000 1,6000 0,0000 0, ULTJ 0 28, ,0722 0,3579 1,5209 0,1797 0, UNIC 1 28, ,0410 0,4907 1,5964 0,0004 0, UNTR 1 31, ,2700 0,1000 1,7200 0,0000 0, UNTX 1 25, ,0476 2,0691 0,2750 0,0002 0, UNVR 1 29, ,1320 0,6490 0,6870 0,0000 0, VOKS 0 28, ,2230 0,6840 1,2870 0,0438 0,

15 LAMPIRAN 5 Uji Non-Parametrik Mann-Whitney U Variabel Ukuran Perusahaan TGL_PU BLIK UKURA N N Mean Rank Sum of Kecil 61 51, ,00 Besar 54 65, ,00 Total 115 Test Statistics(a) TGL_PUBL IK Mann-Whitney U 1245,000 Wilcoxon W 3136,000 Z -2,630 Asymp. Sig. (2-,009 tailed) a Grouping Variable: UKURAN Variabel Umur Listing Perusahaan TGL_PUB LIK UMUR N Mean Rank Sum of Baru 40 50, ,00 Lebih Lama 75 61, ,00 Total 115 Test Statistics(a) TGL_PUB LIK Mann-Whitney U 1210,000 Wilcoxon W 2030,000 Z -1,988 Asymp. Sig. (2-,047 tailed) a Grouping Variable: UMUR 31

16 Variabel Profitabilitas Perusahaan TGL_PU BLIK PROFIT N Mean Rank Sum of Rendah 24 55, ,50 Tinggi 91 58, ,50 Total 115 Test Statistics(a) TGL_PUBL IK Mann-Whitney U 1021,500 Wilcoxon W 1321,500 Z -,566 Asymp. Sig. (2-,571 tailed) a Grouping Variable: PROFIT Variabel Leverage Perusahaan TGL_PU BLIK LEVERA GE N Mean Rank Sum of Tinggi 77 59, ,00 Rendah 38 54, ,00 Total 115 Test Statistics(a) TGL_PUB LIK Mann-Whitney U 1337,000 Wilcoxon W 2078,000 Z -,875 Asymp. Sig. (2-,382 tailed) a Grouping Variable: LEVERAGE 32

17 Variabel Likuiditas Perusahaan TGL_PU BLIK LIKUID N Mean Rank Sum of Rendah 85 58, ,00 Tinggi 30 56, ,00 Total 115 Test Statistics(a) TGL_PUB LIK Mann-Whitney U 1230,000 Wilcoxon W 1695,000 Z -,335 Asymp. Sig. (2-,738 tailed) a Grouping Variable: LIKUID Variabel Kepemilikan Manajerial TGL_PU BLIK MANAJE R N Mean Rank Sum of Kecil 95 60, ,00 Besar 20 45,00 900,00 Total 115 Test Statistics(a) TGL_PUBL IK Mann-Whitney U 690,000 Wilcoxon W 900,000 Z -2,240 Asymp. Sig. (2-,025 tailed) a Grouping Variable: MANAJER 33

18 Variabel Kepemilikan Institusional TGL_PU BLIK INSTITU SI N Mean Rank Sum of Kecil 53 58, ,00 Besar 62 57, ,00 Total 115 Test Statistics(a) TGL_PU BLIK Mann-Whitney U 1619,000 Wilcoxon W 3572,000 Z -,157 Asymp. Sig. (2-,875 tailed) a Grouping Variable: INSTITUSI Variabel Jumlah Dewan Komisaris TGL_PUB LIK KOMISA RIS N Mean Rank Sum of Sedikit 69 56, ,00 Banyak 46 61, ,00 Total 115 Test Statistics(a) TGL_PU BLIK Mann-Whitney U 1449,000 Wilcoxon W 3864,000 Z -,920 Asymp. Sig. (2-,358 tailed) a Grouping Variable: KOMISARIS 34

19 LAMPIRAN 6 (Daftar Riwayat Hidup) 35

20 DAFTAR RIWAYAT HIDUP Nama : Handita Rachma Sulistyanto Tempat, tanggal lahir : Salatiga, 9 Agustus 1991 Jenis Kelamin : Perempuan Golongan Darah : AB Tinggi / Berat Badan : 165 cm / 52 kg Agama : Islam Kota Asal : Salatiga Alamat : Jl.Veteran No.83B RT.03/I Tegalrejo, Salatiga Handitarachma@yahoo.co.id Pendidikan : TK Kartika Candra Kirana Salatiga ( ) SD Tegalrejo 01 Salatiga ( ) SMP Negeri 1 Salatiga ( ) SMA Negeri 1 Salatiga ( ) Universitas Kristen Satya Wacana ( ) Pengalaman : Sie. Sekretariat Kepanitiaan National Accounting Competition and Seminar (NATIONS) 2012 Asisten Dosen Lab. Pengauditan 2011/2012 ; 2012/2013 Asisten Dosen Lab. Perpajakan 2012/