Descriptive Statistics

Transkripsi

1 LAMPIRAN

2 Descriptives Descriptive Statistics N Minimum Maximum Mean Std. Deviation FRAUD ,63,487 ACHANGE 96 -,1669,7659,131812, OSHIP 96,0000,9998,047793, LEV 96,0017 2,5900,516126, ROA 96 -,1916 1,0166,083954, IND 96,2500 1,0000,467188, AUDCHANGED ,09,293 ACCQ 96-21, , , , SPREAD 96, ,3651 4, , SPEC ,19,392 Valid N (listwise) 96 Logistic Regression Case Processing Summary Unweighted Cases(a) N Percent Selected Cases Included in Analysis ,0 Missing Cases 0,0 Total ,0 Unselected Cases 0,0 Total ,0 a If weight is in effect, see classification table for the total number of cases. Dependent Variable Encoding Original Value Internal Value non fraud 0 fraud 1

3 Block 0: Beginning Block Iteration History a,b,c Iteration Step Log Coeff icients likelihood Constant 127,023, ,020, ,020,511 a. Constant is included in the model. b. Initial -2 Log Likelihood: 127,020 c. Estimation terminated at iteration number 3 because parameter estimates changed by less than,001. Classification Table a,b Predicted Observ ed Step 0 FRAUD non f raud f raud Ov erall Percentage a. Constant is included in the model. b. The cut v alue is,500 FRAUD Percentage non f raud f raud Correct 0 36, ,0 62,5 Variables in the Equation B S.E. Wald df Sig. Exp(B) Step 0 Constant,511,211 5,871 1,015 1,667 Variables not in the Equation Score df Sig. Step 0 Variables ACHANGE 17,020 1,000 OSHIP,038 1,846 LEV,000 1,992 ROA,211 1,646 IND,110 1,740 AUDCHANGED 1,381 1,240 ACCQ,077 1,781 SPREAD 24,818 1,000 SPEC,893 1,345 Overall Statistics 47,799 9,000

4 Block 1: Method = Enter Iteration History a,b,c,d Iteration Step a. Method: Enter Coeff icients -2 Log AUDCHA likelihood Constant ACHANGE OSHIP LEV ROA IND NGED ACCQ SPREAD SPEC 73,065-1,884 5,978 1,554 -,012 2,165 -,526-1,253,042,197,580 52,603-3,044 8,702 1,694 -,327 3,626 -,963-1,444,059,468,949 43,053-4,218 12,261 3,097 -,925 5,697-1,877-1,826,080,768 1,698 38,726-5,441 16,676 5,727-1,797 8,168-3,149-2,395,103 1,104 2,683 37,518-6,494 20,347 6,982-2,549 10,323-4,160-2,852,124 1,394 3,482 37,391-6,941 21,922 7,496-2,879 11,323-4,595-3,030,132 1,527 3,833 37,389-7,001 22,143 7,561-2,927 11,470-4,656-3,055,133 1,546 3,882 37,389-7,002 22,147 7,562-2,928 11,472-4,657-3,055,133 1,547 3,883 37,389-7,002 22,147 7,562-2,928 11,472-4,657-3,055,133 1,547 3,883 b. Constant is included in the model. c. Initial -2 Log Likelihood: 127,020 d. Estimation terminated at iteration number 9 because parameter estimates changed by less than,001. Omnibus Tests of Model Coefficients Chi-square df Sig. Step 1 Step 89,631 9,000 Block 89,631 9,000 Model 89,631 9,000 Model Summary -2 Log Cox & Snell Nagelkerke R Step likelihood R Square Square 1 37,389(a),607,827 a Estimation terminated at iteration number 9 because parameter estimates changed by less than,001. Hosmer and Lemeshow Test Step Chi-square df Sig. 1 6,332 8,610

5 Contingency Table for Hosmer and Lemeshow Test FRAUD = non fraud FRAUD = fraud Total Observed Expected Observed Expected Observed Step ,997 0, ,771 0, , , , , , , , , , , , , , , , ,000 6 Classification Table a Predicted Observ ed Step 1 FRAUD Ov erall Percentage a. The cut v alue is,500 non f raud f raud FRAUD Percentage non f raud f raud Correct , ,7 90,6 Variables in the Equation Step 1(a) B S.E. Wald df Sig. Exp(B) ACHANGE ,147 6,053 13,388 1,000 15,842 OSHIP 7,562 5,209 2,107 1, ,633 LEV -2,928 1,617 3,279 1,070,053 ROA 11,472 4,762 5,805 1, ,198 IND -4,657 2,370 3,860 1,049,009 AUDCHANGED -3,055 1,903 2,578 1,108,047 ACCQ,133,072 3,437 1,064 1,142 SPREAD 1,547,448 11,898 1,001 4,695 SPEC 3,883 1,554 6,241 1,012 48,569 Constant -7,002 2,489 7,917 1,005,001 a Variable(s) entered on step 1: ACHANGE, OSHIP, LEV, ROA, IND, AUDCHANGED, ACCQ, SPREAD, SPEC.

6 Correlation Matrix Ste p 1 Const ant ACHA NGE OSHI P LEV ROA IND AUDC HANG ED ACCQ SPRE AD SPEC Constant 1,000 -,678 -,621,165 -,583,101,245 -,805 -,596 -,502 ACHANG E -,678 1,000,495 -,566,666 -,598 -,451,478,833,668 OSHIP -,621,495 1,000 -,132,255 -,156 -,527,658,302,284 LEV,165 -,566 -,132 1,000 -,328,461,214 -,207 -,680 -,492 ROA -,583,666,255 -,328 1,000 -,554 -,159,364,681,476 IND,101 -,598 -,156,461 -,554 1,000,247 -,152 -,603 -,532 AUDCHA NGED,245 -,451 -,527,214 -,159,247 1,000 -,296 -,258 -,166 ACCQ -,805,478,658 -,207,364 -,152 -,296 1,000,349,273 SPREAD -,596,833,302 -,680,681 -,603 -,258,349 1,000,752 SPEC -,502,668,284 -,492,476 -,532 -,166,273,752 1,000

7 NO KODE Tahun DSRI GMI AQI SGI DEPI SGAI LVGI TATA 1 ADES 2 ADMG 3 AISA 4 AKKU 5 AKPI 6 ALDO 7 ALKA 8 ALMI 9 ALTO 10 AMFG 11 AMIN 12 APLI M- SCORE Indikasi ,0477 1,0182 0,5943 1,0543 1,0591 1,1611 0,8641 0,0353-2,3534 NON FRAUD ,1400 1,0849-2,2942 1,1518 1,6074 0,9525 1,0361-0,1394-4,0876 NON FRAUD ,8900 1,4434 1,2603 1,0358 0,7149 1,0013 0,9243-0,0654-2,5241 NON FRAUD ,8816-0,8263 1,8203 0,8887 0,7893 1,0800 0,8533-0,0968-3,7641 NON FRAUD ,0941 0,9783-2,0020 1,4765 0,9974 1,1255 1,1189 0,0534-3,0037 NON FRAUD ,1726 1,1121 3,4067 1,2670 0,8076 2,7571 0,9681 0,0033-1,3500 FRAUD ,5535-1,3651 0,1117 3,9444 1,9661 0,5904 1,4996-0,0961 6,8964 FRAUD ,6235-5,1796-1,8770 0,6743 0,7657 3,0295 0,4647 0,4742-4,6041 NON FRAUD ,7359 1,0063 1,0966 1,1022 0,9858 0,8701 0,9960 0,0319-0,5781 FRAUD ,8209-0,0379-0,4293 0,2398 0,7869 4,5571 1,0566-0,1605-5,8542 NON FRAUD ,1781 0,8605 1,9178 1,4283 1,0150 0,9000 1,0940-0,0481-1,8741 FRAUD ,0425 1,1995 1,2580 1,2367 0,9206 1,0304 1,0321 0,1428-1,3770 FRAUD ,0383 1,3826 0,9846 1,3139 1,5045 0,9087 1,1973 0,0174-1,8783 FRAUD ,9835 1,1087 0,9636 1,1189 1,2683 0,9974 0,9846-0,0623-2,6016 NON FRAUD ,0383 0,6079 1,4954 0,8913 0,9527 1,0795 1,1070 0,0000-2,6028 NON FRAUD ,1956 1,2139 1,2613 1,1619 0,9527 0,9862 1,0516-0,2900-3,3142 NON FRAUD Tidak Menerbitkan Laporan Tahunan 2013 dan ,1676 1,1129-4,7996 1,1257 1,6175 1,0741 1,0411-0,0603-4,7346 NON FRAUD ,8203 0,9176 0,8846 1,1417 1,2521 0,9764 0,8512-0,0270-2,6535 NON FRAUD Tidak Menerbitkan Laporan Tahunan 2013 dan Tidak Menerbitkan Laporan Tahunan 2013 dan 2014 /Non

8 NO KODE Tahun DSRI GMI AQI SGI DEPI SGAI LVGI TATA 13 ARGO 14 ARNA 15 ASII 16 AUTO 17 BAJA 18 BATA 19 BIMA 20 BOLT 21 BRAM 22 BRNA 23 BRPT 24 BTON M- SCORE Indikasi , ,9110 0,8193 1,3253 0,9684 0,8687 0,9806-0, ,0062 FRAUD ,4631 0,0199 1,2754 0,9872 0,9306 2,0041 1,3349-0,1934-4,5864 NON FRAUD Tidak Menerbitkan Laporan Tahunan 2013 dan ,1705 1,0569 1,0221 1,0310 0,9569 0,9924 0,9931 0,0115-2,2042 FRAUD ,0334 0,9466 2,4178 1,0403 0,6779 1,0727 0,9731 0,0303-1,7675 FRAUD ,1143 1,0240 1,1590 1,2929 0,9241 0,9139 0,6339 0,0401-1,7231 FRAUD ,9593 1,1172 3,7868 1,1452 1,2153 1,0836 5,2957 0,2679-1,3411 FRAUD ,8438 2,6013 0,7758 0,9825 0,9993 1,0838 1,1552-0,2198-2,9780 NON FRAUD ,2197 0,5342 1,1074 1,1689 0,9867 0,9805 1,0170 0,0908-1,9088 FRAUD ,0506 1,1595 3,1345 1,2010 1,4063 0, ,8278-0,0055-5,1519 NON FRAUD ,7581 0,9007 0,6881 1,1178 0,9866 1,0452 1,0701 0,0111-2,7562 NON FRAUD ,1877 0,9982 1,0188 1,1463 0,9927 1,0234 0,9486-0,2273-3,2217 NON FRAUD ,7769 0,9530 0,9902 1,0270 0,9968 1,0387 1,0495-0,0181-2,7977 NON FRAUD Tidak Menerbitkan Laporan Tahunan 2013 dan Tidak Menerbitkan Laporan Tahunan 2013 dan ,3018 0,5334-1,2618 2,0203 2,3323 1,0959 0,5175-0,0494-2,3889 NON FRAUD ,1086 1,2516 0,8332 1,1171 0,8201 0,9635 0,8856-0,0309-2,3319 NON FRAUD ,0701 0,1301 0,9462 1,0976 0,6218 0,9426 1,0017-0,0569-3,1100 NON FRAUD ,5659 0,7836-1,0992 0,9833 0,8072 0,9949 1,0049-0,0255-3,9989 NON FRAUD ,0317 1,4806 1,2301 0,7325 0,9959 1,5472 0,9631 0,0559-2,1637 FRAUD ,0153 1,0863 0,9906 0,8455 0,9833 1,3515 0,7457 0,0010-2,5364 NON FRAUD /Non

9 NO KODE Tahun DSRI GMI AQI SGI DEPI SGAI LVGI TATA 25 BUDI 26 CEKA 27 CINT 28 CNTX 29 CPIN 30 CTBN 31 DAJK 32 DLTA 33 DPNS 34 DVLA 35 EKAD 36 ERTX M- SCORE Indikasi ,1713 0,7004 0,7007 1,1279 0,9717 1,1569 0,9866-0,0753-2,8655 NON FRAUD ,7239 1,0431 2,6654 0,8823 1,0275 1,0829 1,0179-0,0160 4,2046 FRAUD ,7945 1,6809 1,6976 2,2535 0,9692 0,5128 0,9217 0,0423-0,6057 FRAUD ,7591 1,4700 1,0971 1,4621 0,9416 0,9132 1,1487 0,1470-1,3545 FRAUD Tidak Menerbitkan Laporan Tahunan 2013 dan Tidak Menerbitkan Laporan Tahunan 2013 dan ,1765 1,0503 0,4278 1,2042 1,0999 0,9485 0,5029 0,0297-2,0180 FRAUD ,1111 1,4149-1,9283 1,1359 1,0946 1,0645 2,7983 0,0723-3,4707 NON FRAUD ,8268 1,1027 0,9508 1,2156 1,0181 0,7789 0,9591-0,0527-2,6057 NON FRAUD ,2616 1,1948 0,8372 0,8496 1,0292 0,9118 0,9723-0,0177-2,3916 NON FRAUD Tidak Menerbitkan Laporan Tahunan 2013 dan Tidak Menerbitkan Laporan Tahunan 2013 dan ,0232 1,1982 2,0535 0,8953 1,5544 1,4154 0,8199 2, ,3294 FRAUD ,8602 0,8278 1,0048 1,0110 1,0000 1,0329 0,9491 0,0350-2,5132 NON FRAUD ,9544 0,9985 0,9965 1,0132 0,9758 1,0922 1,0433 0,0159-2,4711 NON FRAUD ,9297 1,1311 0,6480 1,0019 1,4321 0,9490 0,5370-0,0190-2,4951 NON FRAUD ,1591 0,9382 1,0449 1,0873 1,0135 1,0663 1,0305 0,0473-2,0689 FRAUD ,9126 1,0937 1,2817 1,2577 0,8987 0,9819 2,0935 0,0878-2,1225 FRAUD ,0255 0,6154 1,3028 1,0825 1,0575 1,1637 0,9643 0,0085-2,4338 NON FRAUD ,3907 0,6793 0,6767 0,6317 0,3658 0,9025 0,9412 0,0855-2,3858 NON FRAUD /Non

10 NO KODE Tahun DSRI GMI AQI SGI DEPI SGAI LVGI TATA 37 ESTI 38 ETWA 39 FASW 40 FPNI 41 GDST 42 GGRM 43 GDYR 44 GJTL 45 HDTX 46 HMSP 47 ICBP 48 IGAR M- SCORE Indikasi ,1301-0,9668 0,5359 0,7392 0,9825 1,2399 1,0890-0,1202-4,4537 NON FRAUD ,9908 0,4634 0,4508 0,9583 0,9665 1,1627 1,1151-0,0729-3,4415 NON FRAUD Tidak Menerbitkan Laporan Tahunan 2013 dan ,8097 0,8345 0,8700 1,2440 0,9259 1,0751 1,4148-0,0806-3,1117 NON FRAUD ,8312 1,3694 1,0211 1,1000 0,9317 1,0067 1,0818-0,2224-3,4188 NON FRAUD ,8443 0,8807-0,9017 1,0286 1,0104 0,8305 0,9832-0,0554-3,6525 NON FRAUD ,6633 1,2416 1,1715 1,0603 0,9351 0,9409 0,9699-0,0265-2,6504 NON FRAUD ,9437 0,5405-0,3246 0,8557 0,9728 1,1629 0,8085-0,0848-3,8036 NON FRAUD ,0109 2,9952 2,9019 0,8621 1,4561 1,2154 1,3868-0,1729-1,6912 FRAUD ,4048 0,9551 2,0450 1,1307 0,4471 1,1757 1,1714 0,0376-1,5663 FRAUD ,5934 0,9556 0,9562 1,1759 1,0179 0,9774 1,0206 0,0642-2,4388 NON FRAUD ,7502 0,8421-1,6425 0,9065 0,9417 1,2053 0,8615-0,4292-5,9489 NON FRAUD ,6499 1,3792-0,6161 0,2204 0,9544 1,1892 1,0896-0,0224 0,4780 FRAUD ,0792 1,0058 0,7041 0,9821 0,9765 1,4204 1,0919-0,0768-3,0040 NON FRAUD ,9409 0,9836 1,4508 1,0581 1,0251 1,3447 0,9999 0,0073-2,3311 NON FRAUD ,7658-0,8581 1,0289 1,2278 1,1655 1,1616 1,3069-0,2574-4,7750 NON FRAUD ,6892 1,3407 3,2716 1,1117 2,2909 1,3553 1,2254 0,0000-1,5548 FRAUD ,1768 1,0383 1,4279 1, ,6699 0,9422 0,9808 0,0006 5,7892 FRAUD ,6738 1,0530 0,9400 1,0755 0,2201 1,1377 1,0846-0,0325-3,0021 NON FRAUD ,9470 1,0460 0,4749 1,1631 1,4677 1,0791 1,1583 0,0114-2,5296 NON FRAUD ,9179 0,9538 1,0896 1,1964 1,0377 1,1315 1,0531-0,0534-2,6539 NON FRAUD ,9630 1,0853 0,8314 1,1563 1,0107 0,9049 3,0389 0,0110-2,9954 NON FRAUD ,0045 0,9431 1,2834 1,1468 0,9828 0,9063 0,1937 0,0833-1,5931 FRAUD /Non

11 NO KODE Tahun DSRI GMI AQI SGI DEPI SGAI LVGI TATA 49 IKAI 50 IMAS 51 IKBI 52 IMPC 53 INAF 54 INAI 55 INCI 56 INDF 57 INDR 58 INDS 59 INKP 60 INRU M- SCORE Indikasi ,5867 0,7267 0,9924 1,0513 0,9822 0,6545 1,1264-0,1141-3,4796 NON FRAUD ,1471 0,9475 0,7539 1,2402 0,9852 0,7571 1,1421 0,0211-2,1655 FRAUD ,0297 1,0002 0,9023 1,0159 0,9472 1,1665 1,0390 0,1333-1,9013 FRAUD ,2310 0,9148 0,8728 0,9683 0,9793 1,1742 1,0169-0,0253-2,5481 NON FRAUD Tidak Menerbitkan Laporan Tahunan 2013 dan Tidak Menerbitkan Laporan Tahunan 2013 dan ,9888 1,2609 1,0069 1,1570 0,9926 1,0902 1,1999 0,0675-1,9756 FRAUD ,6958 1,1160 0,7328 1,0329 0,9800 0,7438 0,9672-0,1182-3,2779 NON FRAUD ,3000 1,1518 1,0632 1,0996 0,9845 1,0117 1,0585-0,0950-2,4767 NON FRAUD ,9554 1,2742 1,0058 1,4569 1,0520 0,9162 1,0029-0,0667-2,2590 NON FRAUD ,4470 0,6184 0,5835 1,2571 1,1265 0,9632 0,5912 0,0004-2,9728 NON FRAUD ,8091 1,0201 0,7636 1,3542 1,0606 1,1222 0,9952 0,0233-2,3280 NON FRAUD ,4147 1,1079-0,0236 1,1112 1,0938 1,0620 1,2409-0,0453-2,6462 NON FRAUD ,6538 0, ,49 1,1433 0,9761 1,1058 1,0257-0, ,2320 NON FRAUD ,0333 0,8483 0,8058 1,0180 1,0113 1,0861 1,0391-0,0456-2,8315 NON FRAUD ,7453 0,7508 2,2373 0,9573 1,0289 1,2017 0,9924-0,0566-2,6777 NON FRAUD ,1206 1,0429 0,1556 1,1526 4,4512 1,2476 0,6366-0,0492-2,3086 NON FRAUD ,9993 1, ,46 1,0966 0,1661 1,0362 0,9855 0,0272-6,9329 NON FRAUD ,6071 0,7659 1,0164 1,0530 0,9852 1,0194 1,1967-0,0211-3,0792 NON FRAUD ,0350 0,9890 1,0527 0,9938 0,9527 0,9499 0,9532-0,0269-2,5451 NON FRAUD ,0000 2,0628 0,9647 0,8466 0,9855 1,0124 0,9953-0,1101-3,5075 NON FRAUD ,8384 0,3561 0,9551 1,1927 0,9847 0,8654 1,0090 0,0128-2,7365 NON FRAUD /Non

12 NO KODE Tahun DSRI GMI AQI SGI DEPI SGAI LVGI TATA 61 INTP 62 IPOL 63 ISSP 64 JECC 65 JKSW 66 JPFA 67 JPRS 68 KAEF 69 KBLI 70 KBRI 71 KBLM 72 KDSI M- SCORE Indikasi ,9491 1,0330 0,9707 1,0810 1,0337 1,0223 0,9304-0,0153-2,4978 NON FRAUD ,9913 1,0190 0,4816 1,0698 1,1035-1,1277 1,0406-0,0024-2,2720 NON FRAUD ,9687 0,9791 0,9608 1,0273 2,7510 1,0297 0,9068-0,0260-2,4061 NON FRAUD ,0312 1,0710 0,9161 0,9837 0,9924 1,0310 1,0064-0,0302-2,6117 NON FRAUD Tidak Menerbitkan Laporan Tahunan 2013 dan ,9500 0,8025 0,9412 1,2067 1,3298 0,9355 1,1032 0,1142-0,9999 FRAUD ,9216 1,1870 0,9819 1,0020 0,9296 1,1779 0,9521-0,0173-2,5629 NON FRAUD ,9200 7,4348 1,1487 1,0639 0,9784 1,0138 1,0388-0,0307 0,7999 FRAUD ,2236 0,7581 1,3555 0,9430 1,0514 1,2138 0,9181-0,0628-3,5270 NON FRAUD ,1018 1,0567 1,1598 1,2007 1,0723 0,9974 1,1467 0,0313-2,0055 FRAUD ,9085 1,2064 0,5965 1,1423 1,0140 1,0368 1,0236-0,0754-2,8564 NON FRAUD , ,01 0,9979 0,4234 3,2700 2,3098 0,2904-0,1688-9,2224 NON FRAUD ,1693-0,3461 0,9639 1,6064 0,9886 0,6589 1,1102 0,1889-1,6036 FRAUD Tidak Menerbitkan Laporan Tahunan 2013 dan ,2816 1,1309 1,2623 1,1316 0,9779 0,9939 1,2362 0,0753-1,6549 FRAUD ,0514 1,2208 0,8402 0,9268 0,9994 1,0069 0,8804-0,0747-2,7578 NON FRAUD ,7029-2,7014 0,8870 0,2659 0,9477 4,2995 3,0620 0,0027-6,6432 NON FRAUD ,7426 0,0907 1,0012 2,9254 1,5518 0,2589 3,9550 0, ,5466 FRAUD ,8731 1,0463 2,5277 1,0123 1,0000 0,9931 0,9275 0,1746-1,1024 FRAUD ,1403 1,0550 1,0386 0,8903 0,9508 1,1065 0,9382 0,0226-2,3021 NON FRAUD ,0597 0,9467 1,2401 1,0653 1,2174 1,0375 1,3134-0,0580-2,6534 NON FRAUD ,0669 0,9203 0,8191 1,1731 1,0114 0,9585 0,9959 0,0721-2,0321 FRAUD /Non

13 NO KODE Tahun DSRI GMI AQI SGI DEPI SGAI LVGI TATA 73 KIAS 74 KICI 75 KINO 76 KLBF 77 KRAH 78 KRAS 79 LION 80 LMPI 81 LMSH 82 LPIN 83 MAIN 84 MASA M- SCORE Indikasi ,7400 0,8840 0,9458 1,1522 0,9073 1,1024 1,2699-0,0509-3,0211 NON FRAUD ,5718 1,0618 1,0092 0,8124 1,1006 1,0523 0,9916 0,0169-2,0005 FRAUD ,6902 0,6367 1,0670 1,0448 0,9829 0,9557 0,8273 0,0509-2,5894 NON FRAUD ,9745 1,2073 0,9920 1,0398 0,9882 0,5476 0,7547 0,0350-2,0411 FRAUD Tidak Menerbitkan Laporan Tahunan 2013 dan ,0127 0,9984 0,5849 1,1735 1,4822 1,0074 0,6193 0,0922-1,8721 FRAUD ,0080 0,9834 0,8794 1,0854 1,0053 1,0277 0,8435-0,0157-2,4804 NON FRAUD ,3702 0,8118 1,1585 1,2628 0,9648 1,1381 0,6287-0,0898-2,2671 NON FRAUD ,1599 0,7577 0,7899 0,9291 0,8661 1,3968 1,1532 0,2428-1,6066 FRAUD ,7739 1,1667 0,3929 0,9113 1,0172 1,0056 0,9884-0,0852-3,3184 NON FRAUD ,0049 2,0837-0,1496 0,8966 1,0888 1,2289 1,1773-0,0605-2,8300 NON FRAUD ,9748 0,9823 0,8716 0,9993 1,2043 1,1792 1,1672 0,0245-2,5125 NON FRAUD ,1507 1,0581 1,0164 1,1317 0,8326 1,1152 1,5669-0,0214-2,5110 NON FRAUD ,0017 0,9904 1,0620 1,1301 0,9761 1,0597 1,0381 0,0203-2,2729 NON FRAUD ,4402 0,9465 1,1476 0,7596 0,9432 0,9567 0,9805-0,0075-2,2860 NON FRAUD ,7492 0,9329 1,0708 1,1485 0,9506 0,9759 0,9132 0,0040-2,5395 NON FRAUD ,0205 1,5128 0,8598 0,9721 1,0776 1,1910 0,7772-0,0186-2,3097 NON FRAUD ,7644 1,1138 1,1053 1,1236 0,9805 0,8836 1,2421 0,0839-2,1526 FRAUD ,3269 1,2901 0,7121 0,9084 0,9785 1,0806 0,9251-0,1255-2,8033 NON FRAUD Tidak Menerbitkan Laporan Tahunan 2013 dan Tidak Menerbitkan Laporan Tahunan 2013 dan 2014 /Non

14 NO KODE Tahun DSRI GMI AQI SGI DEPI SGAI LVGI TATA 85 MBTO 86 MERK 87 MLBI 88 MLIA 89 MRAT 90 MYOR 91 MYTX 92 NIKL 93 NIPS 94 PBRX 95 PICO 96 POLY M- SCORE Indikasi ,0745 1,0321 0,7408 0,8934 1,1913 1,0384 0,9138 0,0311-2,4052 NON FRAUD ,0433 1,0044 0,9059 1,0470 0,9723 1,0602 1,0196 0,0009-2,4497 NON FRAUD ,5788 0,9991 1,0741 1,2840 0,9558 0,8743 0,9885-0,0147-1,7130 FRAUD ,4538 0,8602 0,9492 0,7230 1,1032 1,1558 0,8577-0,1511-3,0792 NON FRAUD ,8593 0,9552 1,0309 2,2731 1,2366 0,8983 0,6248-0,0055-1,3434 FRAUD ,3977 1,0609 3,2873 0,8390 1,4261 1,0702 1,6861-0,0529-1,7367 FRAUD ,0446 0,9123 1,0093 1,1345 1,0031 0,9885 1,0285-0,1547-3,0925 NON FRAUD ,0036 1,0207 0,9516 1,0833 0,9915 1,0147 0,9789-0,0465-2,6253 NON FRAUD ,9745 1,0026 0,8784 0,7816 0,9610 1,2928 0,9201-0,0339-2,9336 NON FRAUD ,1547 0,9851 1,1385 1,2139 0,9418 0,8776 1,6379 0,0602-2,0111 FRAUD ,2015 0,9180 1,1545 1,1434 0,9239 1,1892 0,9500 0,0027-2,1598 FRAUD ,9241 1,3587 0,8320 1,1790 0,9690 0,8624 1,0043 0,1236-1,6715 FRAUD Tidak Menerbitkan Laporan Tahunan 2013 dan ,0129 0,4611 1,2083 1,2184 0,8099 0,7098 1,0660-0,0235-2,5772 NON FRAUD ,1766 1,9297 1,0624 0,9447 0,8502 1,1347 1,0782-0,1496-2,6168 NON FRAUD ,2355 1,0070 1,9322 1,2965 1,0447 0,8152 1,1457 0,1369-0,9888 FRAUD ,1381 0,9478 0,5263 1,1150 1,3269 0,9730 0,7421 0,0567-2,0773 FRAUD ,7251 0,8992 1,0626 1,1853 0,9407 1,0945 0,9961-0,0492-2,8478 NON FRAUD ,1503 1,0531 1,1789 0,9965 1,0671 1,1382 0,7663-0,0232-2,2927 NON FRAUD ,7738 1,0463 1,1347 1,1537 0,9607 0,8406 0,9832 0,0160-2,3688 NON FRAUD ,0707 1,0681 1,0646 1,0144 0,9334 0,9652 0,9652-1,1806-7,8544 NON FRAUD ,9486 0,2492 1,6272 0,9430 0,9721 1,0464 1,1221-0,0950-3,2169 NON FRAUD ,3862 1,3011 0,9717 0,8733 0,9886 1,0014 1,2871-0,3194-3,6800 NON FRAUD /Non

15 NO KODE Tahun DSRI GMI AQI SGI DEPI SGAI LVGI TATA 97 PRAS 98 PSDN 99 PTSN 100 PYFA 101 RICY 102 RMBA 103 ROTI 104 SCCO 105 SCPI 106 SIAP 107 SIDO 108 SIMA M- SCORE Indikasi Tidak Menerbitkan Laporan Tahunan 2013 dan ,1073 0,8899 1,0861 0,9804 0,9135 1,1403 0,9689-0,0883-2,8593 NON FRAUD ,6335 1,3682-0,0449 0,7620 0,9695 1,4198 1,0072-0,0795-2,7873 NON FRAUD ,7553 1,0734 0,6788 0,8880 0,9053 1,1191 0,8257-0,0618-3,1597 NON FRAUD , ,23 0,5499 0,5228 0,9176 1,5731 0,7341-0, ,9469 NON FRAUD Tidak Menerbitkan Laporan Tahunan 2013 dan ,8619 1,3179 1,0401 1,5450 0,9364 0,8118 1,0134-0,1717-2,7198 NON FRAUD ,2515 0,9013 0,9940 4,6175 1,0184 1,1681 1,1564-0,0274-0,2022 FRAUD ,1630 1,1681 0,9424 1,2461 1,0000 1,1467 1,2517 0,0084-2,1135 FRAUD ,3443 1,3470 0,4533 1,1481 2,1633 0,8100 1,2563-0,1032-1,5488 FRAUD ,0610 1,0069 0,7957 1,2643 0,9384 1,0439 1,2714-0,0859-2,7723 NON FRAUD ,9348 0,9679 1,3205 1,2489 0,9944 1,0467 0,9717-0,0823-2,5900 NON FRAUD ,0511 1,2664 1,2513 1,0588 0,6146 0,9675 1,0683 0,0478-1,9760 FRAUD ,0649 0,8096 0,7367 0,9873 1,7407 0,9481 0,8493 0,0456-2,2820 NON FRAUD ,4071 0,6372 1,8619 1,3443 1,0111 1,0264 1,0285 0,0331-1,4994 FRAUD ,1642 6,1171 1,4781 2,3725 0,8952 0,3915 1,0479 0,1763 2,6923 FRAUD ,0447 1,3046 1,4646 1,1336 1,1425 0,8301 1,4669 0,1484-1,3840 FRAUD ,4495 1,1904 0,1229 1,3713 0, ,6573 0,0703-0,0214-4,5558 NON FRAUD ,2749 0,9035 1,1543 0,9919 0,9736 1,1972 0,2808 0,1195-1,4653 FRAUD ,0551 1,1154 0,6179 0,9265 1,0280 0,8760 0,5991 0,0163-2,3566 NON FRAUD ,3438 0, ,84 0,5281 0,9888 1,6665 0,4092 0, ,2243 NON FRAUD ,0228-2,8668 0,9169 6,9093 1,0177 0,1831 0,9226-0,0359 1,6568 FRAUD /Non

16 NO KODE Tahun DSRI GMI AQI SGI DEPI SGAI LVGI TATA 109 SIPD 110 SKBM 111 SKLT 112 SMBR 113 SMCB 114 SMGR 115 SMSM 116 SOBI 117 SPMA 118 SQBB 119 SRIL 120 SRSN M- SCORE Indikasi Tidak Menerbitkan Laporan Tahunan 2013 dan ,3079 0,8662 2,1620 1,7203 1,0971 0,7598 1,0676 0,0775-0,7625 FRAUD ,6915 0,8833 0,5232 1,1420 1,4096 1,1319 0,8569 0,0628-2,5265 NON FRAUD ,0232 1,0334 1,0045 1,4115 0,9808 0,9495 1,1163-0,0512-2,3431 NON FRAUD ,9165 0,9642 1,0089 1,2017 0,9035 1,0209 0,9998-0,0209-2,5045 NON FRAUD ,56 1,1283 1,3781 1,0646 1,0023 1,0230 0,4421 0, ,1934 FRAUD ,0632 1,2901 0,7764 1,0396 0,9165 0,9717 0,7926 0,0153-1,2689 FRAUD ,0999 1,0526 1,1348 1,0749 1,1022 0,9448 1,3335-0,0879-2,7383 NON FRAUD ,9943 1,2053 1,0284 1,0870 1,0407 1,2511 1,1937-0,0605-2,6728 NON FRAUD ,9163 1,0621 0,8962 1,2502 0,9912 0,9963 0,9221-0,0063-2,3475 NON FRAUD ,0609 1,0393 0,8653 1,1015 0,9599 1,0618 0,9296-0,0330-2,5140 NON FRAUD ,1434 0,9839 1,1718 1,0457 0,9547 0,9804 0,9831-0,0655-2,5490 NON FRAUD ,9270 0,9014 1,0300 1,1095 0,9738 0,9864 0,8439-0,0162-2,5150 NON FRAUD Tidak Menerbitkan Laporan Tahunan 2013 dan Tidak Menerbitkan Laporan Tahunan 2013 dan ,8962 0,9802 0,9359 1,1004 0,9370 1,1338 0,8907-0,0569-2,7829 NON FRAUD ,0721 1,0328 0,1851 1,1666 0,9159 0,9744 0,1955 0,0085-2,2793 NON FRAUD Tidak Menerbitkan Laporan Tahunan 2013 dan ,1885 0,9628 0,7450 1,0213 1,1200 0,9691 0,7651-0,0520-2,5578 NON FRAUD ,9635 1,0793 1,0995 1,2052 0,9942 0,9750 1,1480 0,0104-2,2444 NON FRAUD /Non #DIV/0!

17 NO KODE Tahun DSRI GMI AQI SGI DEPI SGAI LVGI TATA 121 SSTM 122 STAR 123 STTP 124 SULI 125 TALF 126 TBMS 127 TCID 128 TFCO 129 TIRT 130 TKIM 131 TOTO 132 TPIA M- SCORE Indikasi ,7430 0,0489 0,6188 1,0348 0,9746 0,9655 1,0198-0,1206-2,9895 NON FRAUD ,7861 5,5545 0,8823 0,9061 0,9606 1,0853 1,0064-0,0677-0,7415 FRAUD ,0061 1,2292 1,3540 1,3390 0,9113 0,7687 0,9921-0,0067-1,9069 FRAUD ,6791 0,8543 1,4847 0,8340 0,9240 1,3718 1,0632-0,0401-2,1656 FRAUD Tidak Menerbitkan Laporan Tahunan 2013 dan ,0198 0,1695 1,4147 0,5864 0,9255 1,5918 1,3514-0,1508-2,1926 FRAUD ,3434 1,8205 0,5305 2,9900 0,9465 0,3114 1,0084-0,0322-1,1067 FRAUD ,9455 1,2394 0,9961 1,1669 0,9973 0,8794 1,0547-0,0124-2,3119 NON FRAUD ,7898 0,9022 0,8261 1,3185 1,1779 0,8315 1,2016 0,0003-2,5263 NON FRAUD ,0388 1,2885 0,9801 0,9155 0,9342 1,1887 1,0107 0,0060-2,3909 NON FRAUD ,9794 0,5146 0,9472 0,9618 0,9381 0,8569 0,9766-0,0142-2,8518 NON FRAUD ,9127 0,9613 0,1102 1,0955 1,1842 1,0664 1,4781-0,0639-3,3007 NON FRAUD ,9699 0,9869-0,9395 1,1382 1,1952 1,0229 1,5927 0,0274-3,2220 NON FRAUD ,9560-7,4427 1,0425 0,8478 0,9725 0,9913 0,8990-0,0390-7,2481 NON FRAUD ,0170-1,5850 1,1376 0,9233 0,9808 0,9553 0,8059-0,0652-4,0781 NON FRAUD ,7854-4,2958 0,3832 1,1366 1,2093 1,0806 1,0868 0,2191-4,5938 NON FRAUD ,7443-0,1023 2,2934 1,0995 0,8928 0,8781 0,9635-0,0703-2,0745 FRAUD ,6669 1,3370 0,5779 0,9249 0,9571 0,9823 0,9750 0,0380-2,6618 NON FRAUD ,2335 1,0545-1,5537 0,9774 0,9674 1,0087 0,9465-0,0604-3,5586 NON FRAUD ,0252 1,0669 0,9158 1,0853 1,0498 1,2254 0,9921-0,0481-2,6351 NON FRAUD ,9620 1,1013 0,4994 1,2000 1,1526 0,8482 0,9651-0,0069-2,4623 NON FRAUD ,0694 0,2549 0,5616 1,0968 0,9806 0,9708 0,9631-0,0749-3,2357 NON FRAUD ,5623 0,8192 2,6913 0,9815 1,0450 1,0289 0,9937-0,0509-2,5473 NON FRAUD /Non

18 NO KODE Tahun DSRI GMI AQI SGI DEPI SGAI LVGI TATA 133 TRIS 134 TRST 135 TSPC 136 ULTJ 137 UNIC 138 UNIT 139 UNVR 140 VOKS 141 WIIM 142 WTON 143 YPAS M- SCORE Indikasi ,9421 0,9928 0,9524 1,1993 1,0820 1,1818 1,0993 0,0562-2,1696 FRAUD ,1561 1,0434 0,9223 1,1142 1,0351 0,9856 1,1022 0,0181-2,1853 FRAUD ,3455 0,9595 1,2490 1,0431 1,0724 0,9781 1,2464-0,0314-2,2600 NON FRAUD ,8254 1,3497 1,0002 1,2335 0,9669 0,9722 0,9667-0,0634-2,5326 NON FRAUD ,0490 0,9458 0,9979 1,0338 1,0968 1,1218 1,0342 0,0351-2,2909 NON FRAUD ,9473 1,0138 0,7495 1,0959 1,1083 1,0146 0,9140 0,0128-2,4391 NON FRAUD ,0063 1,0954 2,3797 1,2315 0,9285 0,9966 0,9214 0,0459-1,4270 FRAUD ,9471 1,2247 2,5483 1,1319 3,7360 0,9772 0,7890 0,0533-1,0301 FRAUD ,1206 0,8380 1,2596 0,9538 0,9872 0,9698 1,0520 0,0310-2,2592 NON FRAUD ,8564 1,4731 0,9072 0,9114 0,9881 0,9732 0,8523-0,1215-2,9957 NON FRAUD ,1483 0,6967 1,0784 1,1517 1,0228 1,0450 1,2925-0,0027-2,4499 NON FRAUD ,9141 0,9008 0,9626 1,0055 0,8582 0,8862 0,9519-0,0514-2,8432 NON FRAUD ,1963 0,9916 0,7278 1,1265 0,9939 1,0337 1,0185-0,0666-2,6251 NON FRAUD ,7892 1,0354 0,9343 1,1221 3,0843 0,9595 0,9952-0,1870-3,1995 NON FRAUD ,1343 1,4577 0,8800 1,0107 1,0488 0,8641 1,0740-0,1379-2,7940 NON FRAUD ,7604 1,9611 0,8875 0,7979 0,9733 1,1979 0,9645-0,0082-2,4827 NON FRAUD Tidak Menerbitkan Laporan Tahunan 2013 dan Tidak Menerbitkan Laporan Tahunan 2013 dan ,7368 1, ,96 1,0625 0,9467 1,0714 1,3644-0, ,4754 NON FRAUD ,0976 1,8739-0,4294 0,9587 0,8418 0,9837 0,6857-0,1903-3,3461 NON FRAUD /Non

19 KODE TAHUN piutang persediaan utang utang pajak aset lain2 WC AISA AKKU AKPI ALDO ALKA ARGO

20 KODE TAHUN piutang persediaan utang utang pajak aset lain2 WC ASII AUTO BAJA BTON BUDI

21 KODE TAHUN piutang persediaan utang utang pajak aset lain2 WC CEKA CPIN DPNS EKAD GDST

22 KODE TAHUN piutang persediaan utang utang pajak aset lain2 WC GGRM GDYR HDTX HMSP IGAR

23 KODE TAHUN piutang persediaan utang utang pajak aset lain2 WC IKAI IMAS INAF JECC JKSW

24 KODE TAHUN piutang persediaan utang utang pajak aset lain2 WC JPFA JPRS KBLI KBRI KBLM KDSI

25 KODE TAHUN piutang persediaan utang utang pajak aset lain2 WC KIAS KICI KLBF KRAH LPIN

26 KODE TAHUN piutang persediaan utang utang pajak aset lain2 WC MERK MLBI MRAT MYOR NIPS

27 KODE TAHUN piutang persediaan utang utang pajak aset lain2 WC RICY RMBA SCCO SCPI SIAP

28 KODE TAHUN piutang persediaan utang utang pajak aset lain2 WC SIDO SIMA SKBM SMBR SSTM

29 KODE TAHUN piutang persediaan utang utang pajak aset lain2 WC STAR SULI TIRT TRIS ULTJ

30 KODE TAHUN WC CFO T+1 CFO T CFO T-1 eror std LN AISA AKKU AKPI ALKA , , , , , , , , , ,

31 KODE TAHUN WC CFO T+1 CFO T CFO T-1 eror std LN ARGO ASII AUTO BAJA , , , , , , , , BTON ,304

32 KODE TAHUN WC CFO T+1 CFO T CFO T-1 eror std LN BUDI CEKA CPIN DPNS , , , , , , , , ,

33 KODE TAHUN WC CFO T+1 CFO T CFO T-1 eror std LN EKAD GDST GGRM GDYR HDTX , , , , , , , , , ,764

34 KODE TAHUN WC CFO T+1 CFO T CFO T-1 eror std LN HMSP IGAR IKAI IMAS , , , , , , , ,