Lampiran 1. Pemilihan Sampel

Lampiran 1 Pemilihan Sampel No Nama Perusahaan Kriteria Penentuan Sampel Sampel 1 2 3 1. 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 6 10. AMFG (Asahimas Flat Glass Sampel 7 11. APLI (Asiaplast Industries x x 12. ARGO (Argo Pantes x 13. ARNA (Arwana Citra Mulia Sampel 8 14. ASII (Astra International Sampel 9 15. AUTO (Astra Auto Part Sampel 10 16. BATA (Sepatu Bata x 17. BIMA (Primarindo Asia Infrastructure Sampel 11

18. BRAM (Indo Kordsa Sampel 12 19. BRNA (Berlina x 20. BRPT (Barito Pasific Sampel 13 21. BTON (Beton Jaya Manunggal Sampel 14 22. 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 15 27. CTBN (Citra Turbindo Sampel 16 28. DAJK ( Dwi Aneka Jaya Kemasindo Tbk ) x x 29. DAVO (Davomas Abadi x x 30. DLTA (Delta Djakarta Sampel 17 31. DPNS (Duta Pertiwi Nusantara) Sampel 18 32. DVLA (Darya Varia Laboratoria Sampel 19 33. EKAD (Ekadharma International Sampel 20 34. ERTX (Eratex Djaya Sampel 21 35. ESTI (Ever Shine Textile Industry Sampel 22 36. ETWA (Eterindo Wahanatama Sampel 23 37. FASW (Fajar Surya Wisesa Sampel 24 38. FPNI (Titan Kimia Nusantara Sampel 25

39. GDST (Gunawan Dianjaya Steel Sampel 26 40. GDYR (Goodyear Indonesia x 41. GGRM (Gudang Garam x 42. GJTL (Gajah Tunggal Sampel 27 43. HDTX (Pan Asia Indosyntec x 44. HMSP (Hanjaya Mandala Sampoerna Sampel 28 45. ICBP (Indofood CBP Sukses Makmur Sampel 29 46. IGAR (Champion Pasific Indonesia Sampel 30 47. IKAI (Inti Keramik Alam Asri Industri x 48. IKBI (Sumi Indo Kabel x 49. IMAS (Indomobil Sukses International Sampel 31 50. IMPC ( Impack Pratama Industri Tbk ) x x 51. INAF (Indofarma Sampel 32 52. INAI (Indal Aluminium Industry Sampel 33 53. INCI (Intan Wijaya International Sampel 34 54. INDF (Indofood Sukses Makmur Sampel 35 55. INDR (Indo Rama Synthetic Sampel 36 56. INDS (Indospring Sampel 37 57. INKP (Indah Kiat Pulp & paper Sampel 38 58. INRU (Toba Pulp Lestari Sampel 39 59. INTP ( Indocement Tunggal Prakasa Tbk ) Sampel 40

60. IPOL (Indopoly Swakarsa Industry Sampel 41 61. ISSP (Steel Pipe Industry of Indonesia x 62. ITMA (Itamaraya Sampel 42 63. JECC (Jembo Cable Company Sampel 43 64. JKSW (Jakarta Kyoei Steel Work LTD Sampel 44 65. JPFA (Japfa Comfeed Indonesia Sampel 45 66. JPRS (Jaya Pari Steel Sampel 46 67. KAEF (Kimia Farma Sampel 47 68. KARW (Karwell Indonesia x 69. KBLI (KMI Wire and Cable Sampel 48 70. KBLM (Kabelindo Murni Sampel 49 71. KBRI (Kertas Basuki Rachmat Indonesia Sampel 50 72. KDSI (Kedawung Setia Industrial Sampel 51 73. KIAS (Keramika Indonesia Assosiasi Sampel 52 74. KICI (Kedaung Indag Can Sampel 53 75. KLBF (Kalbe Farma Sampel 54 76. KRAH ( Grand Kartech Tbk ) x 77. KRAS (Krakatau Steel Sampel 55 78. LION (Lion Metal Works Sampel 56 79. LMPI (Langgeng Makmur Industry Sampel 57 80. LMSH (Lionmesh Prima Sampel 58

81. LPIN (Multi Prima Sejahtera x 82. MAIN (Malindo Feedmill Sampel 59 83. MASA (Multistrada Arah Sarana Sampel 60 84. MBTO (Martina Berto Sampel 61 85. MERK (Merck Sampel 62 86. MLBI (Multi Bintang Indonesia Sampel 63 87. MLIA (Mulia Industrindo Sampel 64 88. MRAT (Mustika Ratu x Sampel 65 89. MYOR (Mayora Indah Sampel 66 90. MYRX (Hanson International Sampel 67 91. MYTX (Apac Citra Centertex Sampel 68 92. NIKL (Pelat Timah Nusantara x 93. NIPS (Nippres Sampel 69 94. PBRX (Pan Brothers Sampel 70 95. PICO (Pelangi Indah Canindo x 96. POLY (Asia Pasific Fibers x 97. PRAS (Prima alloy steel Universal Sampel 71 98. PSDN (Prashida Aneka Niaga Sampel 72 99. PTSN (Sat Nusa Persada Sampel 73 100. PYFA (Pyridam Farma Sampel 74 101. RICY (Ricky Putra Globalindo Sampel 75

102. RMBA (Bentoel International Investama Sampel 76 103. ROTI (Nippon Indosari Corporindo Sampel 77 104. SCCO (Supreme Cable Manufacturing and Commerce Sampel 78 105. SCPI (Schering Plough Indonesia x 106. SIAP (Sekawan Intipratama x 107. SIDO (Industri Jamu Sido Muncul Sampel 79 108. SIMA (Siwani Makmur Sampel 80 109. SIPD (Siearad Produce x 110. SKBM (Sekar Bumi Sampel 81 111. SKLT (Sekar Laut Sampel 82 112. SMBR ( Semen Baturaja Persero Tbk ) x x 113. SMCB ( Holcim Indonesia Tbk ) Sampel 83 114. SMGR ( Semen Gresik Tbk ) / Semen Indonesia Sampel 84 115. SMSM (Selamat Sempurna Sampel 85 116. SOBI (Sorini Agro Asia Corporindo Sampel 86 117. SPMA (Suparma Sampel 87 118. SQBI (Taisho Pharmaceutical Indonesia x 119. SRIL (Sri Rejeki Isman Sampel 88 120. SRSN (Indo Acitama Sampel 89 121. SSTM (Sunson Textile Manufacturer Sampel 90 122. STTP (Siantar Top Sampel 91

123. SULI (Sumalindo Lestari Jaya x 124. TBMS (Tembaga Mulia Semanan Sampel 92 125. TCID (Mandom Indonesia Sampel 93 126. TIRT (Tirta Mahakam Resources Sampel 94 127. TKIM (Pabrik Kertas Tjiwi Kimia Sampel 95 128. TOTO (Surya Toto Indonesia Sampel 96 129. TPIA (Chandra Asri Petrochemical) x 130. TRIS (Trisula International x 131. TRST (Trias Sentosa Sampel 97 132. TSPC (Tempo Scan Pasific x 133. ULTJ (Ultrajaya Milk Industry and Trading Company Sampel 98 134. UNIC (Unggul Indah Cahaya Sampel 99 135. UNIT (Nusantara Inti Corpora Sampel 100 136. UNTX (Unitex x x 137. UNVR (Unilever Indonesia Sampel 101 138. VOKS (Voksel Electric Sampel 102 139. WIIM (Wismilak Inti Makmur x x 140. WTON ( Wijaya Karya Beton Tbk ) x x 141. YPAS (Yana Prima Hasta Persada Sampel 103

Lampiran 2 Skor Indeks Pengungkapan Sukarela No Nama perusahaan Skor PS Indeks PS 2013 2014 2013 2014 1 ADES (Akasha Wira International 9 10 0,214286 0,2381 2 ADMG (Polychem Indonesia 5 7 0,119048 0,16667 3 AISA (Tiga Pilar Sejahtera Food 12 11 0,285714 0,2619 4 AKPI (Argha Karya Prima Industry 12 13 0,285714 0,30952 5 ALMI (Alumindo Light Metal Industry 7 7 0,166667 0,16667 6 ALTO (Tri Banyan Tirta 9 10 0,214286 0,2381 7 AMFG (Asahimas Flat Glass 14 14 0,333333 0,33333 8 ARNA (Arwana Citra Mulia 12 13 0,285714 0,30952 9 ASII (Astra International 11 12 0,261905 0,28571 10 AUTO (Astra Auto Part 11 11 0,261905 0,2619 11 BIMA (Primarindo Asia Infrastructure 8 8 0,190476 0,19048 12 BRAM (Indo Kordsa 13 15 0,309524 0,35714 13 BRPT (Barito Pasific 9 9 0,214286 0,21429 14 BTON (Beton Jaya Manunggal 17 17 0,404762 0,40476 15 CPIN (Charoen Pokphand Indonesia 5 5 0,119048 0,11905 16 CTBN (Citra Turbindo 6 7 0,142857 0,16667 17 DLTA (Delta Djakarta 6 8 0,142857 0,19048 18 DPNS (Duta Pertiwi Nusantara) 5 4 0,119048 0,09524

19 DVLA (Darya Varia Laboratoria 10 10 0,238095 0,2381 20 EKAD (Ekadharma International 17 18 0,404762 0,42857 21 ERTX (Eratex Djaya 8 8 0,190476 0,19048 22 ESTI (Ever Shine Textile Industry 9 10 0,214286 0,2381 23 ETWA (Eterindo Wahanatama 9 10 0,214286 0,2381 24 FASW (Fajar Surya Wisesa 14 15 0,333333 0,35714 25 FPNI (Titan Kimia Nusantara 13 13 0,309524 0,30952 26 GDST (Gunawan Dianjaya Steel 12 12 0,285714 0,28571 27 GJTL (Gajah Tunggal 10 11 0,238095 0,2619 28 HMSP (Hanjaya Mandala Sampoerna 10 11 0,238095 0,2619 29 ICBP (Indofood CBP Sukses Makmur 17 19 0,404762 0,45238 30 IGAR (Champion Pasific Indonesia 13 14 0,309524 0,33333 31 IMAS (Indomobil Sukses International 12 11 0,285714 0,2619 32 INAF (Indofarma 12 13 0,285714 0,30952 33 INAI (Indal Aluminium Industry 14 15 0,333333 0,35714 34 INCI (Intan Wijaya International SIMA 10 11 0,238095 0,2619 35 INDF (Indofood Sukses Makmur 17 18 0,404762 0,42857 36 INDR (Indo Rama Synthetic 6 6 0,142857 0,14286 37 INDS (Indospring 9 10 0,214286 0,2381 38 INKP (Indah Kiat Pulp & paper 11 11 0,261905 0,2619 39 INRU (Toba Pulp Lestari 9 9 0,214286 0,21429 40 INTP ( Indocement Tunggal Prakasa Tbk ) 16 20 0,380952 0,47619

41 IPOL (Indopoly Swakarsa Industry 8 8 0,190476 0,19048 42 ITMA (Itamaraya 12 12 0,285714 0,28571 43 JECC (Jembo Cable Company 12 13 0,285714 0,30952 44 JKSW (Jakarta Kyoei Steel Work LTD 13 15 0,309524 0,35714 45 JPFA (Japfa Comfeed Indonesia 18 20 0,428571 0,47619 46 JPRS (Jaya Pari Steel 14 16 0,333333 0,38095 47 KAEF (Kimia Farma 12 12 0,285714 0,28571 48 KBLI (KMI Wire and Cable 15 15 0,357143 0,35714 49 KBLM (Kabelindo Murni 14 14 0,333333 0,33333 50 KDSI (Kedawung Setia Industrial 23 23 0,547619 0,54762 51 KBRI (Kertas Basuki Rachmat Indonesia 21 21 0,5 0,5 52 KIAS (Keramika Indonesia Assosiasi 17 17 0,404762 0,40476 53 KICI (Kedaung Indag Can 12 13 0,285714 0,30952 54 KLBF (Kalbe Farma 17 18 0,404762 0,42857 55 KRAS (Krakatau Steel 22 23 0,52381 0,54762 56 LION (Lion Metal Works 15 15 0,357143 0,35714 57 LMPI (Langgeng Makmur Industry 15 15 0,357143 0,35714 58 MAIN (Malindo Feedmill 11 11 0,261905 0,2619 59 LMSH (Lionmesh Prima 14 15 0,333333 0,35714 60 MASA (Multistrada Arah Sarana 13 15 0,309524 0,35714 61 MBTO (Martina Berto 19 20 0,452381 0,47619 62 MERK (Merck 11 11 0,261905 0,2619

63 MLBI (Multi Bintang Indonesia 10 10 0,238095 0,2381 64 MLIA (Mulia Industrindo 11 12 0,261905 0,28571 65 MRAT (Mustika Ratu 18 17 0,428571 0,40476 66 MYOR (Mayora Indah 20 21 0,47619 0,5 67 MYRX (Hanson International 11 11 0,261905 0,2619 68 MYTX (Apac Citra Centertex 11 10 0,261905 0,2381 69 NIPS (Nippres 9 11 0,214286 0,2619 70 PBRX (Pan Brothers 12 16 0,285714 0,38095 71 PRAS (Prima alloy steel Universal 11 11 0,261905 0,2619 72 PSDN (Prashida Aneka Niaga 12 13 0,285714 0,30952 73 PTSN (Sat Nusa Persada 11 11 0,261905 0,2619 74 PYFA (Pyridam Farma 14 14 0,333333 0,33333 75 RICY (Ricky Putra Globalindo 16 10 0,380952 0,2381 76 RMBA (Bentoel International Investama 16 16 0,380952 0,38095 77 ROTI (Nippon Indosari Corporindo 15 18 0,357143 0,42857 78 SCCO (Supreme Cable Manufacturing and Commerce 14 16 0,333333 0,38095 79 SIDO ( Industri Jamu dan Farmasi Sido Muncul Tbk ) 22 24 0,52381 0,57143 80 SIMA (Siwani Makmur 14 14 0,333333 0,33333 81 SKBM (Sekar Bumi 11 11 0,261905 0,2619 82 SKLT (Sekar Laut 14 17 0,333333 0,40476 83 SMCB ( Holcim Indonesia Tbk ) 21 23 0,5 0,54762 84 SMGR ( Semen Gresik Tbk ) / Semen Indonesia 22 25 0,52381 0,59524

85 SMSM (Selamat Sempurna 11 11 0,261905 0,2619 86 SOBI (Sorini Agro Asia Corporindo 12 14 0,285714 0,33333 87 SPMA (Suparma 16 17 0,380952 0,40476 88 SRIL (Sri Rejeki Isman 10 10 0,238095 0,2381 89 SRSN (Indo Acitama 11 11 0,261905 0,2619 90 SSTM (Sunson Textile Manufacturer 11 12 0,261905 0,28571 91 STTP (Siantar Top 14 16 0,333333 0,38095 92 TBMS (Tembaga Mulia Semanan 8 7 0,190476 0,16667 93 TCID (Mandom Indonesia 8 9 0,190476 0,21429 94 TIRT (Tirta Mahakam Resources 11 11 0,261905 0,2619 95 TKIM (Pabrik Kertas Tjiwi Kimia 17 18 0,404762 0,42857 96 TOTO (Surya Toto Indonesia 18 20 0,428571 0,47619 97 TRST (Trias Sentosa 13 14 0,309524 0,33333 98 ULTJ (Ultrajaya Milk Industry and Trading Company 19 20 0,452381 0,47619 99 UNIC (Unggul Indah Cahaya 11 11 0,261905 0,2619 100 UNIT (Nusantara Inti Corpora 15 17 0,357143 0,40476 101 UNVR (Unilever Indonesia 25 28 0,595238 0,66667 102 VOKS (Voksel Electric 11 13 0,261905 0,30952 103 YPAS (Yana Prima Hasta Persada 10 10 0,238095 0,2381

Lampiran 3 Hasil Tabulasi Data Nilai Ukuran Profitabilitas Saham Tipe Leverage Likuiditas No Nama perusahaan Perusahaan Perusahaan (%) Publik(%) Auditor 2013 2014 2013 2014 2013 2014 2013 2014 2013 2014 2013 2014 2013 2014 1 ADES (Akasha Wira International 2 1,315 0,4 0,41 26,94 26,81 21 10 8,06 8,41 1,81 1,54 0 0 2 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 2,55 1 1 3 AISA (Tiga Pilar Sejahtera Food 1,04 1,12 0,53 0,51 29,24 29,62 14 10,5 32,9 33,7 1,75 0,66 0 0 4 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 1,13 1 1 5 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 1,02 0 0 6 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 3,08 0 0 7 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 0,68 1 1 8 ARNA (Arwana Citra Mulia 27,6 58 0,32 0,28 27,85 27,86 31 28 45,1 45,17 1,3 1,61 1 1 9 ASII (Astra International 13,6 14,58 0,52 0,5 32,99 33,09 21 18 2,3 2,2 1,2 1,3 1 1 10 AUTO (Astra Auto Part 36,5 42 0,2 0,3 30,15 30,29 11 9 1,9 1,8 1,8 1,3 1 1 11 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 0,92 0 0 12 BRAM (Indo Kordsa 4,5 10 0,31 0,42 35,73 35,98 3,32 8,62 6,41 6,42 1,57 1,41 1 1 13 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 1,35 1 1 14 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 5,05 0 0 15 CPIN (Charoen Pokphand Indonesia 50,5 39,9 0,37 0,48 30,38 30,66 25 16 9,22 9,09 3,79 2,24 1 1 16 CTBN (Citra Turbindo 36,9 42,6 0,44 0,45 33,24 33,19 25 17 17,4 17,56 1,79 1,8 1 1

17 DLTA (Delta Djakarta 38 39 0,21 0,52 34,53 34,49 39,6 37,28 15,41 15,42 4,76 4,47 1 1 18 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 12,22 0 0 19 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 5,18 1 1 20 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 2,32 0 0 21 ERTX (Eratex Djaya 0,56 1,26 0,77 0,73 27,17 27,18 6,9 11,7 11,61 11,61 1,01 1 0 0 22 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 0,7 1 1 23 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 0,47 0 0 24 FASW (Fajar Surya Wisesa 12,1 12,4 0,7 0,7 29,37 29,35-16 5,3 25,3 25,3 1,4 1 1 1 25 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 0,77 1 1 26 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 1,4 0 0 27 GJTL (Gajah Tunggal 3,36 2,9 0,6 0,6 30,3 30,4 2,1 4,5 40,5 40,5 2,3 2 1 1 28 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 1,53 1 1 29 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 2,18 1 1 30 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 4,12 0 0 31 IMAS (Indomobil Sukses International 1,53 16 0,7 0,71 30,78 30,73 9,1-2,24 10,46 10,46 1,09 1,03 1 1 32 INAF (Indofarma 2,4 3,55 0,54 0,52 27,88 27,85-10,6 1,25 19,34 19,34 1,26 1,3 0 0 33 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 1,04 0 0 34 INCI (Intan Wijaya International SIMA 66 0,47 0,07 0,12 25,63 25,72 8 4 30,91 30,91 13,9 7,7 0 0 35 INDF (Indofood Sukses Makmur 2 67,5 0,51 0,52 31,08 32,08 9,5 13 49,91 49,91 1,68 1,81 1 1 36 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 1,1 1 1 37 INDS (Indospring 1,41 1,6 0,2 0,19 32,11 32,14 23,5 7 11,45 11,45 3,85 2,91 1 1 38 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 1,09 0 0 39 INRU (Toba Pulp Lestari 40 1,15 0,6 0,6 29,12 29,15 3 1,1 10,39 10,39 0,64 1 0 0

40 INTP ( Indocement Tunggal Prakasa Tbk ) 1,07 50 0,6 0,4 30,76 30,99 24,6 21,6 35,97 35,97 6,15 4,93 1 1 41 IPOL (Indopoly Swakarsa Industry 13,9 1,16 0,45 0,46 28,97 29 2 6 35,74 35,74 0,89 0,87 0 0 42 ITMA (Itamaraya 5,7 13,9 0,23 0,2 27,44 27,86 4,3 4,3 5,39 5,39 0,31 1,69 0 0 43 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 1,03 0 0 44 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 11,49 0 0 45 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 1,8 0 0 46 JPRS (Jaya Pari Steel 5,9 2,42 3,87 4,31 26,59 26,63 4,14-2,21 16 16,05 24,75 46,48 0 0 47 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 1,58 0 0 48 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 3,33 1 1 49 KBLM (Kabelindo Murni 0,25 1,06 1,43 1,23 26,58 26,59 2,8 7,1 5 5 0,95 1,04 0 0 50 KDSI (Kedawung Setia Industrial 0,69 0,69 0,13 0,91 25,06 25,56-2,39-2,63 66 25 1,38 1,79 0 0 51 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 1,33 0 0 52 KIAS (Keramika Indonesia Assosiasi 1,91 1,4 0,1 0,1 28,45 28,48 4 4 1,76 1,76 5,27 5,61 0 0 53 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 7,9 0 0 54 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 3,4 1 1 55 KRAS (Krakatau Steel 12 0,97 0,55 0,65 25,49 28,58-6,08-17,8 20 20 0,96 0,74 1 1 56 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 3,69 0 0 57 LMPI (Langgeng Makmur Industry 8 0,42 0,52 0,51 27,25 25,59-3 0,4 16,71 16,72 1,19 1,24 0 0 58 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 5,57 0 0 59 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 1,07 0 0 60 MASA (Multistrada Arah Sarana 3,05 3 0,4 0,4 29,78 29,78 1 0,1 47,2 41 1,57 1,75 1 1 61 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

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 4,59 1 1 63 MLBI (Multi Bintang Indonesia 4,3 4,42 0,45 0,75 28,2 28,43 50 35 16,33 18,22 0,98 0,51 1 1 64 MLIA (Mulia Industrindo 0,99 5,5 0,83 0,82 29,6 29,6 40 37 31,96 30,32 1,13 1,11 1 1 65 MRAT (Mustika Ratu 52 0,93 18 16,4 26,84 26,8-1,8 8 19,78 19,78 6,01 6,05 0 0 66 MYOR (Mayora Indah 1,14 40,1 0,6 0,6 29,6 29,96 26 10 67,07 67,07 2,4 2,09 0 0 67 MYRX (Hanson International 1,24 1,39 0,09 0,15 29,3 29,37 0 0,02 67 67 0,23 1,1 1 1 68 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 42,5 0 0 69 NIPS (Nippres 16,8 9,74 1,16 0,12 27,4 27,8 32,4 17,9 45,26 22,85 1,05 1,29 0 0 70 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 3,86 0 0 71 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 1,03 1 0 0 72 PSDN (Prashida Aneka Niaga 0,81 0,85 0,39 0,39 27,24 27,15-7 5 8,99 8,99 1,68 1,46 1 1 73 PTSN (Sat Nusa Persada 0,54 0,56 0,35 0,25 26,97 27,23 2,77-4,07 10 10 1,69 2,61 0 0 74 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 2,41 0 0 75 RICY (Ricky Putra Globalindo 1,73 1,74 0,9 0,66 27,73 27,76 2 4 51,96 51,96 1,77 1,75 0 0 76 RMBA (Bentoel InterInvestama 11,4 10,4 0,66 1,11 29,85 29,95 201,9-100 11 10,4 10,4 1,17 1 1 77 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 1,37 1 1 78 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 1,56 0 0 79 SIDO ( Industri Jamu dan Farmasi Sido Muncul Tbk ) 5,89 6,1 0,11 0,06 28,71 28,66 15,5 15,8 19 19 7,3 10,3 0 0 80 SIMA (Siwani Makmur 12,8 12,8 0,54 0,5 31,81 31,76 23 4 42 42 0,72 0,81 0 0 81 SKBM (Sekar Bumi 4,8 9,7 0,6 0,5 26,93 27,19 29 28 17,4 17,4 1,3 1,5 0 0 82 SKLT (Sekar Laut 3,6 3,6 0,53 0,53 28,73 26,5 8,2 110,8 4 4 1,22 1,18 0 0 83 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 0,6 1 1 84 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 2,2 1 1 85 SMSM (Selamat Sempurna 34,5 47,5 0,41 0,34 28,19 28,14 26 39 15,96 15,96 2,11 2,11 1 1

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 1,1 1 1 87 SPMA (Suparma 0,52 0,49 0,52 0,57 28,2 28,36 6,1-3,2 19,6 55,38 1,2 3,65 0 0 88 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 1,05 1 0 89 SRSN (Indo Acitama 1 1 0,25 0,29 26,76 26,86 5,09 4,4 22 22 3,28 2,85 0 0 90 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 1,2 0 0 91 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 1,48 0 0 92 TBMS (Tembaga Mulia Semanan 8 9,5 0,91 0,89 28,48 28,51-2,9 22 13,77 13,77 0,82 0,81 1 1 93 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 1,79 1 1 94 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 1,1 0 0 95 TKIM (Pabrik Kertas Tjiwi Kimia 3,6 1,7 0,69 0,65 31,21 31,25 3,4 2,2 40 40 2,22 1,9 0 0 96 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 2,19 1 1 97 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 1,23 1 1 98 ULTJ (Ultrajaya Milk Industry and Trading Company 22,5 18,75 0,28 0,22 28,7 28,68 21 16,52 64,1 35,52 2,47 3,34 0 0 99 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 2,2 1 1 100 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 0,45 0 0 101 UNVR (Unilever Indonesia 26 32,3 0,66 0,67 30,17 30,28 168 168 15 15 0,67 0,71 1 1 102 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 1,13 0 0 103 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

Lampiran 4 Hasil Pengujian SPSS Hasil Analisis Statistik Deskriptif IndeksPengungkapanSukar ela Descriptive Statistics N Minimum Maximum Mean Std. Deviation 206,095238095238 1952,666666666666 7667,314493758668 616,104169270209 NilaiPerusahaan 206,250 77,000 10,32998 15,309929 Leverage 206,06 52,78 1,2663 5,36311 UkuranPerusahaan 206 25,06 35,98 28,7856 2,11881 Profitabilitas 206-1,00860000000 2,019000000,120398058252,278384859407 SahamPublik 206,00140000000,67070000000,227202427184,158603522994 Likuiditas 206,23 47,90 3,0797 5,83766 TipeAuditor 206,0 1,0,432,4966 Valid N (listwise) 206 Sumber: Output SPSS, 2016 404 Hasil uji Kolmogorov-Smirnov One-Sample Kolmogorov-Smirnov Test Unstandardized Residual N 206 Normal Parameters a,b Most Extreme Differences Mean,0000000 Std. Deviation,10115175 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

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

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 2,097 198,011 Total 2,225 205 a. Dependent Variable: IndeksPengungkapanSukarela b. Predictors: (Constant), TipeAuditor, Leverage, Likuiditas, SahamPublik, Profitabilitas, NilaiPerusahaan, UkuranPerusahaan Sumber: Output SPSS, 2016

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,057,024,102924258930 193 a. Predictors: (Constant), TipeAuditor, Leverage, Likuiditas, SahamPublik, Profitabilitas, NilaiPerusahaan, UkuranPerusahaan b. Dependent Variable: IndeksPengungkapanSukarela Sumber: Output SPSS, 2016