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Machfoedz, Mas’ud.1994. Financial Ratio Analysis and The Prediction of Earning Changes in Indonesia. Kelola. No.7. Maret
Marwata. 2001. Hubungan antara Karakterisitik Perusahaan dan Kualitas Ungkapan Sukarela dalam Laporan tahunan Perusahaan publik di Indonesia. Jurnal Dian Ekonomi Manajemen, Vol. 12 (1), pp.67-87
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Naim A., dan Fuad Rakhman. 2000. Analisis Hubungan antara kelengkapan Pengungkapan Laporan Keuangan dengan Struktur Modal dan Tipe Kepemilikan Perusahaan. Jurnal Ekonomi dan Bisnis Indonesia, Vol 15. no1.pp.70-82
Nugraheni, dkk. 2002. Analisis Faktor-faktor Fundamental Perusahaan Terhadap Kelengkapan Laporan Keuangan. Jurnal Dian Ekonomi, Vol. 8 (1), pp.75-91
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64
Subiyantoro. 1997. Hubungan Antara Kelengkapan Pengungkapan Laporan Keuangan dengan Karakteristik Perusahaan Publik di Indonesia.Simposium Nasional Akuntansi I.Yogyakarta.
Yuniati. 2000. Analisi Pengungkapan Informasi Laporan Tahunan pada Perusahaan yang Terdaftar di Bursa Efek Jakarta. Simposium Nasional Akuntansi III. Jakarta
Perusahaan Manufaktur 11. MLBI Multi Bintang Indonesia Tbk. 12. PSDN Prasidha Aneka Niaga Tbk. 13. PTSP Putra Sejahtera Pioneerindo Tbk. 14. SHDA Sari Husada Tbk.
21. ULTJ Ultra Jaya Milk Industry and Trading Company Tbk.
Tobacco Manufactures
22. BATI BAT Indonesia Tbk. 23. GGRM Gudang Garam Tbk.
24. HMSP Hanjaya Mandala Sampoerna Tbk.
Textile mill Products
25. ARGO Argo Pantes Tbk.
26. CNTX Century Textile Industry (Centex) Tbk. 27. ERTX Eratex Djaja Limited Tbk.
28. PAFI Panasia Filament Inti Tbk. 29. HDTX Panasia Indosyntec Tbk. 30. RDTX Roda Vivatex Tbk.
31. SSTM Sunson Textile Manufacturer Tbk. 32. TEJA Texmaco Jaya Tbk.
33. TFCO Tifico Tbk.
Apparel and Other Textile Products
34. MYTX Apac Citra Centertex Tbk.
35. CNBE Concord Benefit Enterprises Tbk. 36. DOID Daeyu Orchid Indonesia Tbk. 37. ESTI Ever Shine Textile Industry Tbk. 38. FMII Fortune Mate Indonesia Tbk. 39. GRIV Great River International Tbk. 40. MYRX Hanson Industri Utama Tbk.
41. INDR Indorama Syntetics Tbk. 42. KARW Karwell Indonesia Tbk. 43. GDWU Kasogi Internasional Tbk. 44. PBRX Pan Brothers Tex Tbk.
45. BIMA Primarindo Asia Infrastruktur Tbk. 46. RICY Ricky Putra Globalindo Tbk.
51. DSUC Daya Sakti Unggul Corporation Tbk. 52. SULI Sumalindo Lestari Jaya Tbk.
53. SUDI Surya Dumai Industri Tbk.
54. TIRT Tirta Mahakam Plywood Industry Tbk.
Paper and Allied Products
55. FASW Fajar Surya Wisesa Tbk.
56. INKP Indah Kiat Pulp & Paper Corporation Tbk. 57. TKIM Pabrik Kertas Tjiwi Kimia Tbk.
58. SPMA Suparma Tbk.
59. SAIP Surabaya Agung Industry Pulp Tbk. 60. INRU Toba Pulp Lestari Tbk.
Chemical and Allied Products
61. AKRA Aneka Kimia Raya Tbk. 62. BUDI Budi Acid Jaya Tbk. 63. ETWA Eterindo Wahanatama Tbk. 64. LTLS Lautan Luas Tbk. 70. EKAD Ekadharma Tape Industry Tbk. 71. INCI Intan Wijaya Chemical Industry Tbk. 72. KKGI Kurnia Kapuas Utama Tbk.
Plastics and Glass Products
73. AKPI Argha Karya Prima Industry Tbk. 74. AMFG Asahimas Flat Glass Co. Ltd. Tbk. 75. APLI Asiaplast Industries Tbk.
76. BRNA Berlina Co. Ltd. Tbk. 77. DYNA Dynaplast Tbk. 78. IGAR Igarjaya Tbk.
79. LMPI Langgeng Makmur Plastik Industry Ltd. Tbk. 80. LAPD Lapindo Packaging Tbk.
81. PLAS Plastpack Prima Industri Tbk.
82. SMPL Summitplast Interbenua Tbk. 83. TRST Trias Sentosa Tbk.
84. SIMA Van Der Horst Indonesia Tbk. 85. UGAR Wahana Jaya Perkasa Tbk.
Cement
86. INTP Indocement Tunggal Perkasa Tbk. 87. SMCB Semen Cibinong Tbk.
88. SMGR Semen Gresik Tbk.
Metal and Allied Products
89. ALKA Alakasa Industrindo Tbk.
90. ALMI Alumindo Light Metal Industry Tbk. 91. BTON Betonjaya Manunggal Tbk.
92. CTBN Citra Tubindo Tbk.
93. INAI Indal Alumunium Industry Tbk. 94. JKSW Jakarta Kyoei Steel Works Ltd. Tbk.
Fabricated Metal Products
101. ITMA Itamaraya Gold Industry Tbk. 102. KICI Kedaung Indah Can Tbk. 103. KDSI Kedawung Setia Industrial Tbk.
Stone, Clay, Glass and Concrete Products
104. ARNA Arwana Citra Mulia Tbk.
105. IKAI Intikeramik Alamasri Industry Tbk. 106. KIAS Keramika Indonesia Tbk.
107. MLIA Mulia Industrindo Tbk. 108. TOTO Surya Toto Indonesia Tbk.
Machinery
109. KOMI Komatsu Indonesia Tbk.
110. TPEN Texmaco Perkasa Engineering Tbk.
Cable
111. KBLI GT Kabel Indonesia Tbk. 112. JECC Jembo Cable Company Tbk. 113. KBLM Kabelindo Murni Tbk. 114. IKBI Sumi Indo Kabel Tbk.
115. SCCO Supreme Cable Manufacturing Corp. (SUCACO) Tbk. 116. VOKS Voksel Electric Tbk.
Electric and Electronic Equipment
117. ASGR Astra Graphia Tbk.
118. MTDL Metrodata Elektronics Tbk.
119. MLPL Multipolar corporation Tbk. 120. TRPK Trafindo Perkasa Tbk. 121. JWJI Waniaindah Busana Tbk.
Automotive and Allied Products
122. ACAP Andhi Chandra Automotive Products Tbk. 123. ASII Astra International Tbk.
124. AUTO Astra Otoparts Tbk. 125. BRAM Branta Mulia Tbk. 126. GJTL Gajah Tunggal Tbk. 127. GDYR Good Year Tbk.
128. ADMG GT Petrochem Industries Tbk. 129. HEXA Hexindo Adiperkasa Tbk.
130. IMAS Indomobil Sukses International Tbk. 131. INDS Indospring Tbk.
Photographic Equipment
139. INTD Inter Delta Tbk.
140. MDRN Modern Photo Film Tbk. 141. KONI Perdana Bangun Pusaka Tbk.
Pharmaceuticals
142. BYSP Bayer Indonesia Tbk. 143. DNKS Dankos Laboratories Tbk. 144. DVLA Darya-Varia Laboratoria Tbk. 145. INAF Indofarma Tbk.
146. KLBF Kalbe Farma Tbk. 147. KAEF Kimia Farma Tbk. 148. MERK Merck Indonesia Tbk.
149. SCPI Schering Plough Indonesia Tbk. 150. SQBI Squibb Indonesia Tbk.
151. TSPC Tempo Scan Pacific Tbk.
Consumer Goods
152. TCID Mandom Indonesia Tbk. 153. MRAT Mustika Ratu Tbk.
154. PGIN Procter & Gambler Indonesia Tbk. 155. UNVR Unilever Indonesia Tbk.
Transportation Services
156. BLTA Berlian Laju Tanker Tbk.
157. CMPP Centris Multi Persada Pratama Tbk.
158. HITS Humpuss Intermoda Transportasi Tbk. 159. MIRA Mitra Rajasa Tbk.
160. RIGS Rig Tenders Tbk.
161. SMDR Samudera Indonesia Tbk. 162. SAFE Steady Safe Tbk.
163. ZBRA Zebra Nusantara Tbk.
Communication
164. ISAT Indosat Tbk.
165. TLKM Telekomunikasi Indonesia Tbk.
Wholesale and Retail Trade
166. TMPI AGIS (Artha Graha Investama) 167. AIMS Akbar Indo Makmur Stimec Tbk. 168. ALFA Alfa Retailindo Tbk.
169. RMBA Bentoel Internasional Investama Tbk. 170. EPMT Enseval Putra Megatrading Tbk. 171. HERO Hero Supermarket Tbk.
172. MPPA Matahari Putra Prima Tbk. 173. META Matemedia Technologies Tbk.
174. SDPC Millennium Pharmacon International Tbk. 175. RALS Ramayana Lestari Sentosa Tbk.
176. RIMO Rimo Catur Lestari Tbk. 177. TGKA Tigaraksa Satria Tbk. 178. TKGA Toko Gunung Agung Tbk.
179. WICO Wicaksana Overseas International Tbk.
Daftar Perusahaan Sampel
No. Kode Nama Perusahaan Jenis Industri
1 ACAP Andhi Chandra Automotive Products Tbk.
Automotive and Allied Products
2 ADMG GT Petrochem Industries Tbk. Automotive and Allied Products
3 AMFG Asahimas Flat Glass Co. Ltd. Tbk. Plastics and Glass Products 4 AQUA Aqua Golden Mississippi Tbk. Food and Beverages
5 ARNA Arwana Citra Mulia Tbk. Stone, Clay, Glass and Concrete Products 6 ASGR Astra Graphia Tbk. Electric and Electronic
Equipment
7 ASII Astra International Tbk. Automotive and Allied Products
8 AUTO Astra Otoparts Tbk. Automotive and Allied Products
9 BATI BAT Indonesia Tbk. Tobacco Manufactures 10 CEKA Cahaya Kalbar Tbk. Food and Beverages 11 DAVO Davomas Abadi Tbk. Food and Beverages 12 DLTA Delta Djakarta Tbk. Food and Beverages
13 DYNA Dynaplast Tbk. Plastics and Glass Products 14 ESTI Ever Shine Textile Industry Tbk. Apparel and Other Textile
Products
15 FAST Fast Food Indonesia Tbk. Food and Beverages 16 GDYR Good Year Tbk. Automotive and Allied
Products
17 GGRM Gudang Garam Tbk. Tobacco Manufactures 18 GJTL Gajah Tunggal Tbk. Automotive and Allied
Products
19 GRIV Great River International Tbk. Apparel and Other Textile Products
20 HMSP Hanjaya Mandala Sampoerna Tbk. Tobacco Manufactures 21 IMAS Indomobil Sukses International Tbk. Automotive and Allied
Products
22 INAF Indofarma Tbk. Pharmaceuticals
23 INDF Indofood Sukses Makmur Tbk. Food and Beverages 24 INDR Indorama Syntetics Tbk. Apparel and Other Textile
Products 25 INKP Indah Kiat Pulp & Paper Corporation
Tbk. Paper and Allied Products
26 ISAT Indosat Tbk. Communication
27 KAEF Kimia Farma Tbk. Pharmaceuticals
28 KLBF Kalbe Farma Tbk. Pharmaceuticals
29 MDRN Modern Photo Film Tbk. Photographic Equipment 30 MLIA Mulia Industrindo Tbk. Mulia Industrindo Tbk. 31 MPPA Matahari Putra Prima Tbk. Wholesale and Retail
Trade
32 MRAT Mustika Ratu Tbk. Consumer Goods 33 MYOR Mayora Indah Tbk. Food and Beverages 34 MYRX Hanson Industri Utama Tbk. Apparel and Other Textile
Products
35 MYTX Apac Citra Centertex Tbk. Apparel and Other Textile Products
36 PSDN Prasidha Aneka Niaga Tbk. Food and Beverages 37 RDTX Roda Vivatex Tbk. Textile mill Products 38 SHDA Sari Husada Tbk. Food and Beverages 39 SIPD Sierad Produce Tbk. Food and Beverages 40 SKLT Sekar Laut Tbk. Food and Beverages 41 SMAR SMART Corporation Tbk. Food and Beverages
42 SMGR Semen Gresik Tbk. Cement
43 SPMA Suparma Tbk. Paper and Allied Products 44 SUBA Suba Indah Tbk. Food and Beverages 45 SULI Sumalindo Lestari Jaya Tbk. Lumber and Wood
Products
46 TBLA Tunas Baru Lampung Tbk. Food and Beverages 47 TEJA Texmaco Jaya Tbk. Textile mill Products
48 TFCO Tifico Tbk. Textile mill Products
49 TLKM Telekomunikasi Indonesia Tbk. Communication 50 TPEN Texmaco Perkasa Engineering Tbk. Machinery 51 TSPC Tempo Scan Pacific Tbk. Pharmaceuticals 52 ULTJ Ultra Jaya Milk Industry and Trading
Company Tbk.
Food and Beverages
53 VOKS Voksel Electric Tbk. Cable
