Daftar Perusahaan Sampel

Lampiran 1 Daftar Perusahaan Sampel No Nama Perusahaan Kriteria Penentuan Sampel Sampel 1 2 3 1 ADES (Akasha Wira International Tbk) x 2 ADMG (Polychem Indonesia Tbk) x x 3 AISA (Tiga Pilar Sejahtera Food Tbk) x x 4 AKKU (Alam Karya Unggul Tbk) x 5 AKPI (Argha Karya Prima Industry Tbk) Sampel 1 6 ALDO (Alkindo Naratama Tbk) Sampel 2 7 ALKA (Alaska Industrindo Tbk) x 8 ALMI (Alumindo Light Metal Industry Tbk) x 9 ALTO (Tri Banyan Tirta Tbk) x 10 AMFG (Asahimas Flat Glass Tbk) Sampel 3 11 APLI (Asiaplast Industries Tbk) x Sampel 4 12 ARGO (Argo Pantes Tbk) x x 13 ARNA (Arwana Citra Mulia Tbk) Sampel 5 14 ASII (Astra International Tbk) Sampel 6 15 AUTO (Astra Auto Part Tbk) Sampel 7 16 BATA (Sepatu Bata Tbk) Sampel 8 17 BIMA (Primarindo Asia Infrastructure Tbk) x x 18 BRAM (Indo Kordsa Tbk) x x 19 BRNA (Berlina Tbk) x 20 BRPT (Barito Pasific Tbk) x x 21 BTON (Beton Jaya Manunggal Tbk) Sampel 9 22 BUDI (Budi Acid jaya Tbk) Sampel 10 23 CEKA (Cahaya Kalbar Tbk) x 24 CINT (Chitose Internasional Tbk) x x 25 CNTX (Centex Tbk) x x 26 CPIN (Charoen Pokphand Indonesia Tbk) Sampel 11 27 CTBN (Citra Tubindo Tbk) x x 28 DAJK (Dwi Aneka Jaya Kemasindo Tbk) x x 29 DAVO (Davomas Abadi Tbk) x x 30 DLTA (Delta Djakarta Tbk) x 31 DPNS (Duta Pertiwi Nusantara Tbk) Sampel 12

32 DVLA (Darya Varia Laboratoria Tbk) Sampel 13 33 EKAD (Ekadharma International Tbk) Sampel 14 34 ERTX (Eratex Djaya Tbk) Sampel 15 35 ESTI (Ever Shine Textile Industry Tbk) x x 36 ETWA (Eterindo Wahanatama Tbk) Sampel 16 37 FASW (Fajar Surya Wisesa Tbk) Sampel 17 38 FPNI (Titan Kimia Nusantara Tbk) x x 39 GDST (Gunawan Dianjaya Steel Tbk) Sampel 18 40 GDYR (Goodyear Indonesia Tbk) x x 41 GGRM (Gudan Garam Tbk) x 42 GJTL (Gajah Tunggal Tbk) Sampel 19 43 HDTX (Pan Asia Indosyntec Tbk) x x 44 HMSP (Hanjaya Mandala Sampoerna Tbk) Sampel 20 45 ICBP (Indofood CBP Sukses Makmur Tbk) Sampel 21 46 IGAR (Champion Pasific Indonesia Tbk) x 47 IKAI (Inti Keramik Alam Asri Industri Tbk) x 48 IKBI (Sumi Indo Kabel Tbk) x x 49 IMAS (Indomobil Sukses International Tbk) Sampel 22 50 IMPC (Impack Pratama Industri Tbk) x x 51 INAF (Indofarma Tbk) x 52 INAI (Indal Aluminium Industry Tbk) Sampel 23 53 INCI (Intan Wijaya International Tbk) Sampel 24 54 INDF (Indofood Sukses Makmur Tbk) Sampel 25 55 INDR (Indo Rama Synthetic Tbk) x x 56 INDS (Indospring Tbk) Sampel 26 57 INKP (Indah Kiat Pulp & Paper Tbk) x x 58 INRU (Toba Pulp Lestari Tbk) x x 59 INTP (Indocement Tunggal Prakasa Tbk) x 60 IPOL (Indopoly Swakarsa Industry Tbk) x x 61 ISSP (Steel Pipe Industry of Indonesia Tbk) Sampel 27 62 ITMA (Itamaraya Tbk) x x 63 JECC (Jembo Cable Company Tbk) Sampel 28 64 JKSW (Jakarta Kyoei Steel Work LTD Tbk) x 65 JPFA (Japfa Comfeed Indonesia Tbk) Sampel 29 66 JPRS (Jaya Pari Steel Tbk) Sampel 30 67 KAEF (Kimia Farma Tbk) x x 68 KARW (Karwell Indonesia Tbk) x x 69 KBLI (KMI Wire and Cable Tbk) Sampel 31 70 KBLM (Kabelindo Murni Tbk) Sampel 32

71 KBRI (Kertas Basuki Rachmat Indonesia Tbk) x 72 KDSI (Kedawung Setia Industrial Tbk) x x 73 KIAS (Keramika Indonesia Assosiasi Tbk) Sampel 33 74 KICI (Kedaung Indag Can Tbk) Sampel 34 75 KLBF (Kalbe Farma Tbk) Sampel 35 76 KRAH (Grand Kartech Tbk) x x 77 KRAS (Krakatau Steel Tbk) x x 78 LION (Lion Metal Works Tbk) Sampel 36 79 LMPI (Langgeng Makmur Industry Tbk Sampel 37 80 LMSH (Lionmesh Prima Tbk) Sampel 38 81 LPIN (Multi Prima Sejahtera Tbk) x 82 MAIN (Malindo Feedmill Tbk) Sampel 39 83 MASA (Multistrada Arah Sarana Tbk) x x 84 MBTO (Martina Berto Tbk) Sampel 40 85 MERK (Merck Tbk) x 86 MLBI (Multi Bintang Indonesia Tbk) x 87 MLIA (Mulia Industrindo Tbk) x 88 MRAT (Mustika Ratu Tbk) Sampel 41 89 MYOR (Mayora Indah Tbk) Sampel 42 90 MYRX (Hanson International Tbk) Sampel 43 91 MYTX (Apac Citra Centertex Tbk) x 92 NIKL (Pelat Timah Nusantara Tbk) x x 93 NIPS (Nippres Tbk) Sampel 44 94 PBRX (Pan Brothers Tbk) x x 95 PICO (Pelangi Indah Canindo Tbk) Sampel 45 96 POLY (Asia Pasific Fibers Tbk) x x 97 PRAS (Prima Alloy Steel Universal Tbk) x 98 PSDN (Prashida Aneka Niaga Tbk) x x 99 PTSN (Sat Nusa Persada Tbk) x x 100 PYFA (Pyridam Farma Tbk) Sampel 46 101 RICY (Ricky Putra Globalindo Tbk) Sampel 47 102 RMBA (Bentoel International Investama Tbk) Sampel 48 103 ROTI (Nippon Indosari Corporindo Tbk) x 104 SCCO (Supreme Cable Manufacturing and Commerce Tbk) Sampel 49 105 SCPI (Schering Plough Indonesia Tbk) Sampel 50 106 SIAP (Sekawan Intipratama Tbk) x 107 SIDO (Industri Jamu Sidomuncul) x x

108 SIMA (Siwani Makmur Tbk) x 109 SIPD (Siearad Produce Tbk) Sampel 51 110 SKBM (Sekar Bumi Tbk) x 111 SKLT (Sekar Laut Tbk) Sampel 52 112 SMBR (Semen Baturaja Persero Tbk) x x 113 SMCB (Holcim Indonesia Tbk) x 114 SMGR (Semen Gresik Tbk) x 115 SMSM (Selamat Sempurna Tbk) Sampel 53 116 SOBI (Sorini Agro Asia Corporindo Tbk) x x 117 SPMA (Suparma Tbk) Sampel 54 118 SQBI (Taisho Pharmaceutical Indonesia Tbk) x 119 SRIL (Sri Rejeki Isman Tbk) x x 120 SRSN (Indo Acitama Tbk) Sampel 55 121 SSTM (Sunson Textile Manufacturer Tbk) x 122 STTP (Siantar Top Tbk) x 123 SULI (Sumalindo Lestari Jaya Tbk) Sampel 56 124 TBMS (Tembaga Mulia Semanan Tbk) x x 125 TCID (Mandom Indonesia Tbk) Sampel 57 126 TIRT (Tirta Mahakam Resources Tbk) x 127 TKIM (Pabrik Kertas Tjiwi Kimia Tbk) x x 128 TOTO (Surya Toto Indonesia Tbk) Sampel 58 129 TPIA (Chandra Asri Petrochemical Tbk) x x 130 TRIS (Trisula International Tbk) Sampel 59 131 TRST (Trias Sentosa Tbk) Sampel 60 132 TSPC (Tempo Scan Pasific Tbk) Sampel 61 133 ULTJ (Ultrajaya Milk Industry and Trading Company Tbk) Sampel 62 134 UNIC (Unggul Indah Cahaya Tbk) x x 135 UNIT (Nusantara Inti Corpora Tbk) Sampel 63 136 UNTX (Unitex Tbk) x x 137 UNVR (Unilever Indonesia Tbk) x x 138 VOKS (Voksel Electric Tbk) Sampel 64 139 WIIM (Wismilak Inti Makmur Tbk) Sampel 65 140 WTON (Wijaya Karya Beton Tbk) x x 141 YPAS (Yana Prima Hasta Persada Tbk) Sampel 66

Lampiran 2 Tabulasi Hasil Perhitungan Rasio Stabilitas Keuangan Tahun 2012-2014 ACHANGE No Emiten 2012 2013 2014 1 AMFG 0.136 0.120 0.097 2 ARNA 0.113 0.174 0.098 3 KIAS 0.044 0.056 0.035 4 TOTO 0.120 0.128 0.139 5 BTON 0.182 0.176-0.011 6 GDST 0.160 0.023 0.120 7 INAI 0.111 0.201 0.146 8 ISSP 0.195 0.253 0.193 9 JPRS -0.098-0.059-0.015 10 LION 0.156 0.131 0.169 11 LMSH 0.237 0.093-0.013 12 MYRX 0.228 0.805-0.073 13 PICO 0.055 0.043 0.008 14 BUDI 0.077 0.035 0.038 15 DPNS 0.067 0.280 0.047 16 EKAD 0.133 0.203 0.165 17 ETWA 0.354 0.256 0.030 18 INCI 0.054 0.028 0.080 19 SRSN 0.102 0.044 0.092 20 AKPI 0.092 0.177 0.064 21 APLI -0.003-0.100-0.112 22 TRST 0.050 0.329 0.000 23 YPAS 0.360 0.431-0.915 24 CPIN 0.283 0.215 0.246 25 JPFA 0.246 0.265 0.052 26 MAIN 0.262 0.187 0.373 27 SULI -0.186-0.518-0.045 28 SIPD 0.199-0.045-0.127 29 ALDO 0.110 0.387 0.155 30 FASW 0.115 0.020-0.020 31 SPMA 0.068 0.058 0.155 32 ASII 0.153 0.148 0.093 33 AUTO 0.216 0.289 0.132 34 GJTL 0.098 0.162 0.043 35 IMAS 0.266 0.212 0.049 36 INDS 0.315 0.242 0.038

37 NIPS 0.150 0.342 0.338 38 SMSM 0.079 0.159 0.021 39 ERTX 0.203 0.422 0.034 40 RICY 0.238 0.241 0.052 41 TRIS 0.350 0.230 0.093 42 UNIT 0.198 0.173 0.896 43 BATA 0.100 0.157 0.122 44 JECC 0.116 0.428-0.167 45 KBLI 0.067 0.131 0.000 46 KBLM 0.111-0.105-0.010 47 SCCO 0.021 0.156-0.064 48 VOKS 0.074 0.132-0.259 49 ICBP 0.143 0.165 0.146 50 INDF 0.097 0.236 0.097 51 MYOR 0.205 0.145 0.056 52 SKLT 0.142 0.173 0.089 53 ULTJ 0.099 0.139 0.036 54 HMSP 0.264-0.226 0.246 55 RMBA 0.087 0.249 0.099 56 WIIM 0.386 0.018 0.078 57 DVLA 0.141 0.097 0.037 58 KLBF 0.121 0.168 0.089 59 PYFA 0.131 0.224-0.014 60 SCPI 0.291 0.410 0.433 61 TSPC 0.083 0.143 0.033 62 MBTO 0.111 0.004 0.012 63 MRAT 0.072-0.036 0.119 64 TCID 0.104 0.139 0.209 65 KICI 0.079 0.034-0.016 66 LMPI 0.159 0.009-0.016

Lampiran 3 Tabulasi Hasil Perhitungan Rasio Tekanan Eksternal Tahun 2012-2014 Leverage No Emiten 2012 2013 2014 1 AMFG 0.766 0.560 0.573 2 ARNA 2.432 2.554 2.378 3 KIAS 0.128 0.037 0.041 4 TOTO 0.142 0.166 0.260 5 BTON 0.241 0.220 0.171 6 GDST 0.773 0.079 0.162 7 INAI 0.665 0.654 0.631 8 ISSP 0.629 0.629 0.631 9 JPRS 0.157 0.129 0.122 10 LION 0.299 0.308 0.336 11 LMSH 0.544 0.655 0.773 12 MYRX 0.125 0.074 0.073 13 PICO 0.331 0.253 0.290 14 BUDI 0.508 0.506 0.535 15 DPNS 0.345 0.283 0.175 16 EKAD 0.608 0.728 0.725 17 ETWA 0.382 0.476 0.460 18 INCI 0.529 0.722 0.495 19 SRSN 0.338 0.367 0.475 20 AKPI 0.565 0.648 0.664 21 APLI 0.621 0.611 0.412 22 TRST 1.032 1.395 1.407 23 YPAS 0.613 0.593 0.541 24 CPIN 0.490 0.536 0.553 25 JPFA 0.676 0.726 0.705 26 MAIN 0.532 0.572 0.615 27 SULI 0.507 0.504 0.490 28 SIPD 0.382 0.245 0.295 29 ALDO 0.574 0.627 0.627 30 FASW 0.675 0.702 0.713 31 SPMA 0.317 0.202 0.199 32 ASII 0.217 0.270 0.250 33 AUTO 0.591 0.704 0.523 34 GJTL 0.515 0.489 0.467 35 IMAS 0.431 0.406 0.344 36 INDS 0.799 0.346 0.368

37 NIPS 0.564 0.657 0.661 38 SMSM 0.648 0.661 0.665 39 ERTX 0.338 0.363 0.409 40 RICY 0.367 0.475 0.045 41 TRIS 0.325 0.417 0.446 42 UNIT 0.798 0.881 0.839 43 BATA 0.272 0.337 0.297 44 JECC 0.634 0.588 0.552 45 KBLI 2.383 2.129 2.236 46 KBLM 0.645 0.693 0.668 47 SCCO 0.463 0.380 0.414 48 VOKS 0.325 0.376 0.396 49 ICBP 0.424 0.512 0.520 50 INDF 0.630 0.599 0.602 51 MYOR 0.482 0.538 0.537 52 SKLT 0.307 0.283 0.224 53 ULTJ 0.493 0.619 0.524 54 HMSP 0.723 0.904 1.136 55 RMBA 0.456 0.364 0.359 56 WIIM 0.217 0.231 0.221 57 DVLA 0.217 0.249 0.210 58 KLBF 0.268 0.265 0.227 59 PYFA 0.354 0.464 0.441 60 SCPI 0.961 0.986 1.033 61 TSPC 0.276 0.286 0.261 62 MBTO 0.287 0.262 0.267 63 MRAT 0.153 0.141 0.030 64 TCID 0.131 0.193 0.307 65 KICI 0.299 0.247 0.187 66 LMPI 0.498 0.517 0.507

Lampiran 4 Tabulasi Hasil Perhitungan Rasio Target Keuangan Tahun 2012-2014 ROA No Emiten 2012 2013 2014 1 AMFG 0.149 0.127 0.153 2 ARNA 0.226 0.279 0.277 3 KIAS 0.030 0.047 0.050 4 TOTO 0.221 0.185 0.188 5 BTON 0.223 0.189 0.055 6 GDST 0.053 0.102-0.014 7 INAI 0.050 0.015 0.037 8 ISSP 0.045 0.057 0.048 9 JPRS 0.031 0.049-0.022 10 LION 0.239 0.171 0.105 11 LMSH 0.351 0.137 0.079 12 MYRX 0.025 0.002 0.000 13 PICO 0.025 0.034 0.033 14 BUDI 0.005 0.016 0.018 15 DPNS 0.139 0.341 0.064 16 EKAD 0.175 0.151 0.143 17 ETWA 0.038 0.024-0.127 18 INCI 0.035 0.079 0.077 19 SRSN 0.064 0.078 0.064 20 AKPI 0.034 0.032 0.027 21 APLI 0.018 0.009 0.061 22 TRST 0.037 0.022 0.019 23 YPAS 0.065 0.014-0.029 24 CPIN 0.273 0.220 0.101 25 JPFA 0.124 0.060 0.034 26 MAIN 0.213 0.170-0.005 27 SULI -0.082-0.309 0.017 28 SIPD 0.006 0.004 0.009 29 ALDO 0.089 0.111 0.079 30 FASW 0.002-0.058 0.023 31 SPMA 0.032-0.018 0.031 32 ASII 0.153 0.129 0.116 33 AUTO 0.142 0.097 0.077 34 GJTL 0.113 0.011 0.025 35 INDS 0.109 0.084 0.073 36 NIPS 0.056 0.057 0.056

37 PRAS 0.017 0.020 0.012 38 SMSM 0.239 0.269 1.505 39 RICY 0.028 0.015 0.019 40 SSTM -0.023-0.021 0.022 41 TRIS 0.163 0.143 0.091 42 UNIT 0.007 0.010 0.001 43 BATA 0.173 0.094 0.128 44 JECC 0.069 0.035 0.031 45 KBLI 0.149 0.079 0.070 46 KBLM 0.044 0.016 0.042 47 VOKS 0.109 0.026-0.073 48 ADES 0.197 0.134 0.082 49 ICBP 0.171 0.140 0.136 50 INDF 0.106 0.052 0.072 51 MYOR 0.116 0.140 0.051 52 SKLT 0.047 0.055 0.071 53 ULTJ 0.189 0.155 0.129 54 HMSP 0.510 0.678 0.483 55 RMBA -0.062 0.141 0.170 56 WIIM 0.087 0.142 0.112 57 KLBF 0.245 0.227 0.222 58 MERK 0.256 0.282 0.286 59 PYFA 0.059 0.049 0.024 60 SCPI -0.027-0.009-0.054 61 TSPC 0.175 0.153 0.133 62 MBTO 0.098 0.038 0.009 63 MRAT 0.093-0.023 0.020 64 TCID 0.161 0.149 0.129 65 KICI 0.032 0.101 0.065 66 LMPI 0.006-0.017 0.004

Lampiran 5 Tabulasi Hasil Perhitungan Rasio Kondisi Industri Tahun 2012-2014 RECEIVABLE No Emiten 2012 2013 2014 1 AMFG 0.005 0.016-0.020 2 ARNA 0.024 0.019 0.028 3 KIAS 0.301-0.090 0.076 4 TOTO 0.022 0.005-0.004 5 BTON -0.031 0.003 0.001 6 GDST 0.065-0.009 0.002 7 INAI 0.000 0.057-0.012 8 ISSP -0.082 0.060-0.228 9 JPRS 0.090 0.046 0.074 10 LION 0.052-0.001 0.027 11 LMSH -0.007-0.032 0.002 12 MYRX 0.306 0.138-0.484 13 PICO 0.075 0.000 0.018 14 BUDI 0.092 0.040-0.029 15 DPNS -0.021 0.006 0.014 16 EKAD 0.025-0.003-0.009 17 ETWA 0.030-0.015-0.007 18 INCI -0.095-0.239-0.036 19 SRSN -1.039-0.036-0.143 20 AKPI 0.087 0.052-0.045 21 APLI 0.015-0.042 0.010 22 TRST 0.003 0.060-0.041 23 YPAS 0.028-0.046 0.014 24 CPIN 0.010 0.015 0.019 25 JPFA 0.007 0.005-0.005 26 MAIN 0.003 0.004 0.032 27 SULI 0.117 0.066-0.208 28 SIPD 0.065-0.138 0.052 29 ALDO 0.023 0.041 0.011 30 FASW 0.139-0.008-0.062 31 SPMA -0.010-0.004-0.023 32 ASII 0.011 0.020 0.005 33 AUTO 0.005 0.011-0.009 34 GJTL 0.020 0.008-0.006 35 INDS -0.021 0.020 0.000 36 NIPS -0.008 0.054 0.040

37 PRAS -0.104 0.069-0.013 38 SMSM 0.048 0.038-0.019 39 RICY -0.030 0.038-0.059 40 SSTM -0.122 0.055-0.030 41 TRIS -0.935 0.000 0.022 42 UNIT -0.049 0.029-0.020 43 BATA -0.002 0.003-0.008 44 JECC 0.045 0.167-0.027 45 KBLI 0.004 0.041 0.011 46 KBLM 0.024-0.022 0.024 47 VOKS 0.025 0.048-0.103 48 ADES -0.089 0.007 0.025 49 ICBP -0.013-0.008-0.005 50 INDF -0.009 0.022-0.026 51 MYOR 0.015 0.039-0.017 52 SKLT -0.006 0.001-0.010 53 ULTJ -0.021 0.000-0.006 54 HMSP 0.000-0.001-0.006 55 RMBA 0.368-0.372 0.033 56 WIIM -0.002 0.001 0.008 57 KLBF -0.008 0.000 0.000 58 MERK -0.044 0.097-0.003 59 PYFA 0.014-0.016 0.021 60 SCPI 0.015 0.108 0.143 61 TSPC 0.002 0.006-0.006 62 MBTO 0.131-0.010 0.019 63 MRAT 0.023-0.002 0.070 64 TCID 0.006-0.014-0.004 65 KICI 0.013-0.042-0.002 66 LMPI 0.007 0.000 0.148

Lampiran 6 Tabulasi Hasil Perhitungan Rasio Efektivitas Pengawasan Tahun 2012-2014 BDOUT No Emiten 2012 2013 2014 1 AMFG 0.33 0.33 0.33 2 ARNA 1.00 1.00 1.00 3 KIAS 0.33 0.33 0.33 4 TOTO 0.25 0.50 0.50 5 BTON 0.50 0.50 0.50 6 GDST 0.33 0.33 0.33 7 INAI 0.40 0.50 0.50 8 ISSP 0.33 0.33 0.33 9 JPRS 0.50 0.50 0.50 10 LION 0.33 0.33 0.33 11 LMSH 0.33 0.33 0.33 12 MYRX 0.50 0.50 0.50 13 PICO 0.33 0.33 0.33 14 BUDI 0.33 0.33 0.33 15 DPNS 0.33 0.33 0.33 16 EKAD 0.33 0.50 0.50 17 ETWA 0.25 0.25 0.25 18 INCI 0.33 0.33 0.33 19 SRSN 0.33 0.38 0.38 20 AKPI 0.40 0.33 0.33 21 APLI 0.33 0.33 0.33 22 TRST 0.33 0.50 0.50 23 YPAS 0.33 0.33 0.33 24 CPIN 0.40 0.33 0.33 25 JPFA 0.33 0.33 0.33 26 MAIN 0.33 0.33 0.60 27 SULI 0.40 0.33 0.33 28 SIPD 0.67 0.67 0.67 29 ALDO 0.33 0.33 0.33 30 FASW 0.33 0.40 0.40 31 SPMA 0.40 0.60 0.60 32 ASII 0.46 0.30 0.36 33 AUTO 0.40 0.45 0.50 34 GJTL 0.33 0.29 0.33 35 INDS 0.33 0.33 0.33 36 NIPS 0.25 0.33 0.33

37 PRAS 0.33 0.33 0.33 38 SMSM 0.33 0.33 0.33 39 RICY 0.33 0.25 0.25 40 SSTM 0.33 0.33 0.33 41 TRIS 0.33 0.33 0.33 42 UNIT 0.33 0.50 0.50 43 BATA 0.40 0.40 0.40 44 JECC 0.67 0.67 0.67 45 KBLI 0.40 0.33 0.40 46 KBLM 0.33 0.33 0.33 47 VOKS 0.20 0.20 0.40 48 ADES 0.33 0.33 0.33 49 ICBP 0.38 0.43 0.43 50 INDF 0.38 0.38 0.38 51 MYOR 0.40 0.40 0.40 52 SKLT 0.33 0.33 0.33 53 ULTJ 0.33 0.33 0.33 54 HMSP 0.40 0.50 0.50 55 RMBA 0.20 0.40 0.40 56 WIIM 0.33 0.33 0.33 57 KLBF 0.33 0.33 0.33 58 MERK 0.33 0.33 0.33 59 PYFA 0.33 0.33 0.33 60 SCPI 0.33 0.33 0.33 61 TSPC 0.50 0.60 0.75 62 MBTO 0.33 0.33 0.33 63 MRAT 0.33 0.33 0.33 64 TCID 0.40 0.40 0.40 65 KICI 0.33 0.33 0.33 66 LMPI 0.50 0.50 0.50

.Lampiran 7 Tabulasi Hasil Perhitungan Rasio Rasionalisasi Tahun 2012-2014 TATA No Emiten 2012 2013 2014 1 AMFG -0.031 0.226-0.144 2 ARNA -0.053 0.090 0.099 3 KIAS -0.040 0.271 0.022 4 TOTO 0.064 0.014 0.070 5 BTON -0.246 0.051 0.034 6 GDST -0.275 0.175-0.331 7 INAI 0.412-0.450-0.244 8 ISSP 0.010 0.136-0.009 9 JPRS 0.041-0.194-0.399 10 LION 0.071 0.025 0.021 11 LMSH 0.038 0.011-0.017 12 MYRX 0.240 0.010 0.064 13 PICO 0.030 0.007 0.110 14 BUDI -0.057-0.022-0.051 15 DPNS 0.045 0.142-0.326 16 EKAD 0.111-0.075 0.069 17 ETWA -0.140 0.067-0.276 18 INCI -0.004-0.123 0.115 19 SRSN 0.003 0.028-0.032 20 AKPI 0.048-0.006-0.054 21 APLI 0.020 0.062-5.503 22 TRST -0.121-0.247 0.058 23 YPAS -0.010 0.013-0.122 24 CPIN 0.111 0.047-0.013 25 JPFA 0.066 0.037-0.019 26 MAIN -0.144-0.046-0.058 27 SULI 0.190 0.271 0.594 28 SIPD -0.076-0.023 0.065 29 ALDO 0.008 0.028 0.015 30 FASW -0.311 0.268-0.145 31 SPMA 0.089-0.152-0.661 32 ASII 0.011-0.080-0.002 33 AUTO -0.075 0.053-0.061 34 GJTL -0.065 0.005-0.013 35 IMAS -0.027-0.059-0.038 36 INDS 0.143 0.037-0.003

37 NIPS -0.010 0.611-0.359 38 SMSM -0.138 0.060 0.008 39 ERTX 0.114 0.051-0.009 40 RICY 0.092 0.000-0.009 41 TRIS 0.147 0.030-0.015 42 UNIT -0.223-0.197-0.001 43 BATA -0.009 0.037-0.020 44 JECC 0.118-0.417 0.030 45 KBLI 0.139 0.032 0.041 46 KBLM 0.007-0.017 0.049 47 SCCO 0.082-0.014 0.128 48 VOKS -0.002-0.079 0.002 49 ICBP -0.025 0.015-0.042 50 INDF 0.004 0.021 0.040 51 MYOR -0.026-0.059 0.049 52 SKLT -0.057-0.091-0.061 53 ULTJ -0.082 0.067 0.074 54 HMSP 0.125-0.048-0.075 55 RMBA 0.162-0.134-0.064 56 WIIM 0.027 0.242 0.044 57 DVLA 0.024 0.053 0.031 58 KLBF 0.048 0.082 0.011 59 PYFA -0.043-0.153 0.002 60 SCPI -0.035 0.195 0.206 61 TSPC 0.017 0.038 0.015 62 MBTO 0.138 0.041 0.147 63 MRAT 0.059-0.058 0.046 64 TCID -0.046-0.100-0.119 65 KICI -0.433 0.052 0.008 66 LMPI -0.041-0.042-0.557

Lampiran 8 Tabulasi Hasil Perhitungan Rasio Fraudulent Financial Reporting Tahun 2012-2014 Manajemen Laba No Emiten 2012 2013 2014 1 AMFG 0.465 0.388 0.287 2 ARNA 0.537 0.539 0.647 3 KIAS 0.627 0.625 0.805 4 TOTO 0.301 0.291 0.343 5 BTON 0.070 0.529 0.200 6 GDST 0.688 0.419 0.627 7 INAI 0.352 0.054-0.308 8 ISSP 0.390 0.318 0.323 9 JPRS 0.541 0.393 0.090 10 LION 0.019 0.186 0.105 11 LMSH 0.455-0.131 0.277 12 MYRX 0.463 0.303 0.055 13 PICO 0.554 0.205 0.250 14 BUDI 0.901 0.493 0.762 15 DPNS 0.220 0.529 0.093 16 EKAD 0.483 0.127 0.121 17 ETWA 0.328 0.396 0.236 18 INCI 0.099 0.091 0.321 19 SRSN 0.152 0.274 0.298 20 AKPI 0.700 0.670 1.897 21 APLI 0.609 0.541 0.551 22 TRST 0.708 1.028 0.458 23 YPAS 0.952 0.484 0.299 24 CPIN 0.317 0.283 0.557 25 JPFA 0.371 0.234 0.169 26 MAIN 0.152 0.282 0.831 27 SULI 0.499 0.313 0.075 28 SIPD 0.695 0.499 0.889 29 ALDO 0.342 0.085 0.238 30 FASW 0.968 0.521 0.375 31 SPMA 0.803 0.813 0.668 32 ASII 0.034 0.239 0.227 33 AUTO 0.300 0.196 0.222 34 GJTL 0.512 0.501 0.520

35 INDS 0.315 0.461 0.320 36 NIPS 0.543 0.550 0.601 37 PRAS 0.304 0.511 0.675 38 SMSM 0.378 0.253 0.144 39 RICY 0.194 1.384 0.642 40 SSTM 0.158 0.280 0.073 41 TRIS -2.043-0.045 0.265 42 UNIT 1.092 1.071 0.804 43 BATA 0.296 0.118 0.233 44 JECC 0.342 0.256 0.186 45 KBLI 0.124 0.319 0.186 46 KBLM 0.494 0.576 0.726 47 VOKS 0.069 0.150 0.293 48 ADES 0.006 0.091 0.228 49 ICBP 0.064 0.102-0.005 50 INDF 0.361 0.279 0.124 51 MYOR 0.351 0.324 0.320 52 SKLT 0.219-0.167 0.070 53 ULTJ 0.081 0.225 0.279 54 HMSP -0.281-0.171-0.061 55 RMBA 1.114-0.592 0.177 56 WIIM 0.022-0.098 0.286 57 KLBF 0.161 0.245 0.208 58 MERK 0.012 0.209 0.202 59 PYFA 0.494 0.765 0.464 60 SCPI 0.445 0.542 0.415 61 TSPC 0.061 0.295 0.202 62 MBTO 0.381 0.352 0.269 63 MRAT 0.204 0.313 0.237 64 TCID 0.191 0.377 0.549 65 KICI 0.053 0.060 0.086 66 LMPI 0.359 0.337 0.622

Lampiran 9 Statistik Deskriptif Descriptive Statistics N Minimum Maximum Mean Std. Deviation FraudulentFinancialReporting 198-2.043 1.897.34138.341051 StabilitasKeuangan 198 -.915.896.12026.166486 TekananEksternal 198.030 2.383.47984.324197 TargetKeuangan 198 -.309 1.505.09336.143994 KondisiIndustri 198-1.039.368 -.00135.127983 EfektivitasPengawasan 198.200 1.000.39361.120490 Rasionalisasi 198-5.503.611 -.03313.419459 Valid N (listwise) 198 Lampiran 10 Uji Normalitas One-Sample Kolmogorov-Smirnov Test Unstandardized Residual N 198 Normal Parameters a,b Mean.0000000 Std. Deviation.28785529 Most Extreme Differences Absolute.082 Positive.082 Negative -.072 Kolmogorov-Smirnov Z 1.151 Asymp. Sig. (2-tailed).141 a. Test distribution is Normal. b. Calculated from data.

Lampiran 11 Uji Multikolinearitas Coefficients a Model Unstandardized Standardized t Sig. Collinearity Statistics Coefficients Coefficients B Std. Error Beta Tolerance VIF (Constant).320.083 3.845.000 StabilitasKeuangan.058.126.029.462.645.979 1.022 TekananEksternal -.071.066 -.068-1.078.282.940 1.064 1 TargetKeuangan -.610.148 -.257-4.114.000.952 1.050 KondisiIndustri 1.184.164.444 7.223.000.986 1.014 EfektivitasPengawa san.270.174.095 1.551.122.986 1.014 Rasionalisasi -.037.050 -.045 -.732.465.977 1.024 a. Dependent Variable: FraudulentFinancialReporting

Lampiran 12 Uji Heteroskedastisitas Lampiran 13 Uji Autokorelasi Model Summary b Model R R Square Adjusted R Square Std. Error of the Estimate Durbin-Watson 1.536 a.288.265.292341621552 667 2.002 a. Predictors: (Constant), Rasionalisasi, EfektivitasPengawasan, KondisiIndustri, StabilitasKeuangan, TargetKeuangan, TekananEksternal b. Dependent Variable: FraudulentFinancialReporting

Lampiran 14 Uji Koefisien Determinasi (R 2 ) Model Summary b Model R R Square Adjusted R Square Std. Error of the Estimate 1.536 a.288.265.292341621552 667 a. Predictors: (Constant), Rasionalisasi, EfektivitasPengawasan, KondisiIndustri, StabilitasKeuangan, TargetKeuangan, TekananEksternal b. Dependent Variable: FraudulentFinancialReporting Lampiran 15 Uji Signifikansi Simultan (Uji F) ANOVA a Model Sum of Squares df Mean Square F Sig. Regression 6.591 6 1.098 12.853.000 b 1 Residual 16.324 191.085 Total 22.914 197 a. Dependent Variable: FraudulentFinancialReporting b. Predictors: (Constant), Rasionalisasi, EfektivitasPengawasan, KondisiIndustri, StabilitasKeuangan, TargetKeuangan, TekananEksternal

Lampiran 16 Uji Signifikansi Parsial (Uji t) Coefficients a Model Unstandardized Coefficients Standardized Coefficients B Std. Error Beta t Sig. (Constant).320.083 3.845.000 StabilitasKeuangan.058.126.029.462.645 TekananEksternal -.071.066 -.068-1.078.282 1 TargetKeuangan -.610.148 -.257-4.114.000 KondisiIndustri 1.184.164.444 7.223.000 EfektivitasPengawasan.270.174.095 1.551.122 Rasionalisasi -.037.050 -.045 -.732.465 a. Dependent Variable: FraudulentFinancialReporting