ANALISIS FAKTOR FAKTOR YANG MEMPENGARUHI AUDIT DELAY (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTARI DI BEI) - Unika Repository

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Keberadaan Divisi Internal Audit Pada Perusahaan Perusahaan Yang

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Lampiran Ukuran Perusahaan

No

Kode

Perusahaan

2010

2011

2012

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85 BIMA PT Primarindo Asia Infrastructure Tbk 39,00784 39,0554 39,14495 86 SIMM PT Surya Intrindo Makmur Tbk 38,5808 #NUM! #NUM! 87 IKBI PT Sumi Indo Kabel Tbk 40,88011 40,99303 32,00888 88 JECC PT Jembo Cable Company Tbk 33,96252 34,07203 34,19481 89 KBLI PT KMI Wire and Cable Tbk 41,40439 41,52675 41,59641 90 KBLM PT Kabelindo Murni Tbk 40,5382 41,00485 41,1221 91 SCCO PT Supreme Cable Manufacturing & Commerce

Tbk #NUM! 41,82196 41,84324

92 VOKS PT Voksel Electric Tbk 41,56563 41,89954 41,97603 93 PTSN PT Sat Nusapersada Tbk 41,25485 41,16803 32,15537 94 MYRX PT Hanson International Tbk 39,43075 41,298 41,55655 95 ADES PT Akasha Wira International Tbk 26,50553 26,47916 26,68917 96 AISA PT Tiga Pilar Sejahtera Food Tbk 28,29214 28,90926 28,98365 97 CEKA PT Cahaya Kalbar Tbk 41,28457 41,25217 41,47385 98 DAVO PT Davomas Abadi Tbk 42,49638 #NUM! 42,36689 99 DLTA PT Delta Djakarta Tbk 34,19429 34,17661 34,24482 100 ICBP PT Indofood CBP Sukses Makmur Tbk. 30,22338 30,35382 30,5076 101 INDF PT Indofood Sukses Makmur Tbk. 31,48702 31,61231 31,71404 102 MLBI PT Multi Bintang Indonesia Tbk 27,75949 27,83054 27,77256 103 PSDN PT Prasidha Aneka Niaga Tbk. 40,56612 40,58228 41,0647 104 ROTI PT Nippon Indosari Corpindo Tbk 40,88136 41,1577 41,63297 105 SKLT PT Sekar Laut Tbk. 39,83397 39,90586 40,05922 106 STTP PT Siantar Top Tbk. 41,01463 41,37907 41,66955 107 ULTJ PT Ultrajaya Milk Industry & Trading Company

Tbk. 42,14297 42,22548 42,33063

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80

Lampiran Profitabilitas

No Kode Perusahaan 2010 2011 2012

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81 29 INCI PT Intanwijaya Internasional Tbk -15,3391 -13,7150 3,3594

30 SOBI PT Sorini Agro Asia Corporindo Tbk 3,8168 #DIV/0! -34,0847 31 SRSN PT Indo Acidatama Tbk 2,7004 6,6415 4,2187 32 TPIA PT Chandra Asri Petrochemical Tbk -3,4421 0,4989 -5,1762 33 UNIC PT Unggul Indah Cahaya Tbk 1,0596 2,1091 0,6600 34 AKKU PT Alam Karya Unggul Tbk -16,5021 -75,5766 -19,1537 35 AKPI PT Argha Karya Prima Industri Tbk #DIV/0! 3,4686 1,8145 36 APLI PT Asiaplast Industries Tbk 7,3622 6,5764 1,2591

37 BRNA PT Berlina Tbk 6,8881 6,8011 7,8718

38 FPNI PT Titan Kimia Nusantara Tbk -6,9848 -3,8651 -5,1766 39 IGAR PT Champion Pacific Indonesia Tbk 15,3307 15,5583 14,2496 40 IPOL PT Indopoly Swakarsa Industry Tbk 7,9034 2,0142 2,6677 41 SIAP PT Sekawan Inti Pratama Tbk 3,5591 1,9972 1,8386 42 SIMA PT Siwani Makmur Tbk -18,3428 -67,0088 -10,7241 43 TRST PT Trias Sentosa Tbk 6,7368 6,7528 2,8085 44 YPAS PT Yanaprima Hastapersada Tbk 10,5479 0,7253 4,7140 45 JPFA PT Japfa Camfeed Indonesia Tbk 13,0706 9,3133 9,8293 46 SULI PT Sumalindo Lestari Jaya Tbk 0,0866 -18,5750 -10,5463 47 TIRT PT Tirta Mahakam Resources Tbk -1,7160 0,6009 -4,7403 48 ALDO PT Alkindo Naratama Tbk #DIV/0! 4,6396 6,6225 49 FASW PT Fajar Surya Wisesa Tbk 6,0954 2,6810 0,0949 50 INKP PT Indah Kiat Pulp & Paper Tbk 0,2194 0,2541 0,7475 51 INRU PT Toba Pulp Lestari Tbk 0,1377 0,0115 -0,9952 52 KBRI PT Kertas Basuki Rachmat Indonesia Tbk -61,9344 -2,6081 4,9331 53 SAIP PT Surabaya Agung Industri Pulp & Kertas Tbk -3,6291 12,2946 -8,2400

54 SPMA PT Suparma Tbk 1,9879 2,1315 2,4014

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82 63 LPIN PT Multi Prima Sejahtera Tbk 9,3565 7,1928 9,6128

64 MASA PT Multistrada Arah Sarana Tbk 5,7944 3,0142 0,1127

65 NIPS PT Nipress Tbk 3,7507 3,9918 7,9054

66 PRAS PT Prima Alloy Steel Universal Tbk 12,2798 0,9403 7,1791 67 SMSM PT Selamat Sempurna Tbk 15,4483 19,2865 18,6333 68 ADMG PT Polychem Indonesia Tbk 0,5677 5,6084 1,8141 69 ARGO PT Argo Pantes Tbk -8,7532 -7,4667 -7,6706 70 CNTX PT Century Textile Industry Tbk -3,3327 10,1046 -11,6906 71 ERTX PT Eratex Djaja Tbk -41,6997 49,2544 2,5976 79 SSTM PT Sunson Textile Manufacture Tbk 1,1368 -2,8571 -1,7447 80 STAR PT Star Petrochem Tbk #DIV/0! 0,3603 0,1225 81 TFCO PT Tifico Fiber Indonesia Tbk 15,1342 8,5141 2,1081 82 TRIS PT Trisula International Tbk #DIV/0! #DIV/0! 10,3447 83 UNTX PT Unitex Tbk -16,4314 -5,0915 -7,3556 84 BATA PT Sepatu Bata Tbk 12,5916 10,9581 12,0785 85 BIMA PT Primarindo Asia Infrastructure Tbk 10,4877 2,6624 2,6205 86 SIMM PT Surya Intrindo Makmur Tbk -8,2363 #DIV/0! #DIV/0! 87 IKBI PT Sumi Indo Kabel Tbk -0,8869 5,0330 6,3782 88 JECC PT Jembo Cable Company Tbk -0,1807 4,7363 4,4814 89 KBLI PT KMI Wire and Cable Tbk 6,6490 4,4666 10,7786 90 KBLM PT Kabelindo Murni Tbk 0,9726 2,9556 3,2967 91 SCCO PT Supreme Cable Manufacturing & Commerce

Tbk #DIV/0! 7,5450 11,4156

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83 96 AISA PT Tiga Pilar Sejahtera Food Tbk 4,1336 4,1765 6,5587

97 CEKA PT Cahaya Kalbar Tbk 3,4760 11,6967 5,6772 98 DAVO PT Davomas Abadi Tbk -0,9270 #DIV/0! -107,3915 99 DLTA PT Delta Djakarta Tbk 20,6138 21,7929 28,6353 100 ICBP PT Indofood CBP Sukses Makmur Tbk. 13,6806 13,5741 12,8559 101 INDF PT Indofood Sukses Makmur Tbk. 8,4965 9,3633 8,2121 102 MLBI PT Multi Bintang Indonesia Tbk 38,9638 41,5610 39,3564 103 PSDN PT Prasidha Aneka Niaga Tbk. 6,1950 5,6622 3,7537 104 ROTI PT Nippon Indosari Corpindo Tbk 17,5578 15,4755 12,3781 105 SKLT PT Sekar Laut Tbk. 2,4245 2,7898 3,1883 106 STTP PT Siantar Top Tbk. 6,5659 4,5653 5,9709 107 ULTJ PT Ultrajaya Milk Industry & Trading Company

Tbk. 5,3493 4,6496 14,5998

108 GGRM PT Gudang Garam Tbk. 13,7103 12,6842 9,8019 109 HMSP PT Hanjaya Mandala Sampoerna Tbk. 31,3676 41,5510 37,3575 110 RMBA PT Bentoel Internasional Investama Tbk 4,4593 0,4831 #DIV/0! 111 WIIM PT Wismilak Inti Makmur Tbk #DIV/0! #DIV/0! 6,4031 112 DVLA PT Darya-Varia Laboratoria Tbk. 12,9820 13,0256 13,8560 113 INAF PT Indofarma (Persero) Tbk. 2,1934 3,3114 3,5659 114 KAEF PT Kimia Farma (Persero) Tbk 8,3701 9,5730 9,9099 115 KLBF PT Kalbe Farma Tbk. 19,1411 18,6079 18,8155

116 MERK PT Merck Tbk. 27,5559 39,5558 18,9326

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84 129 MYOR PT Mayora Indah Tbk 11,4107 7,3309 8,9663

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85

Lampiran Solvabilitas

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86 29 INCI PT Intanwijaya Internasional Tbk 0,0414 0,1108 0,1249

30 SOBI PT Sorini Agro Asia Corporindo Tbk 0,5429 #DIV/0! 4,6569 31 SRSN PT Indo Acidatama Tbk 0,3729 0,3016 0,3305 32 TPIA PT Chandra Asri Petrochemical Tbk 0,4654 0,5030 0,5727 33 UNIC PT Unggul Indah Cahaya Tbk 0,4548 0,4907 0,4372 34 AKKU PT Alam Karya Unggul Tbk 0,4775 0,4957 0,6308 35 AKPI PT Argha Karya Prima Industri Tbk #DIV/0! 0,5142 0,5083 36 APLI PT Asiaplast Industries Tbk 0,3149 0,3359 0,3451

37 BRNA PT Berlina Tbk 0,5935 0,6048 0,6082

38 FPNI PT Titan Kimia Nusantara Tbk 0,5645 0,6320 0,6687 39 IGAR PT Champion Pacific Indonesia Tbk 0,1561 0,1828 0,2251 40 IPOL PT Indopoly Swakarsa Industry Tbk 0,5063 0,5614 0,5014 41 SIAP PT Sekawan Inti Pratama Tbk 0,0353 0,1048 0,0698 42 SIMA PT Siwani Makmur Tbk 0,7823 1,4399 1,3205 43 TRST PT Trias Sentosa Tbk 0,3900 0,3780 0,3817 44 YPAS PT Yanaprima Hastapersada Tbk 0,3453 0,3373 0,5290 45 JPFA PT Japfa Camfeed Indonesia Tbk 0,4227 0,6419 0,5654 52 KBRI PT Kertas Basuki Rachmat Indonesia Tbk 0,1826 0,0935 0,0395 53 SAIP PT Surabaya Agung Industri Pulp & Kertas Tbk 1,3939 0,3025 0,3527

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87 70 CNTX PT Century Textile Industry Tbk 0,9371 0,8385 0,9276 71 ERTX PT Eratex Djaja Tbk 2,7881 1,5687 0,7994 79 SSTM PT Sunson Textile Manufacture Tbk 0,6296 0,6228 0,6302 80 STAR PT Star Petrochem Tbk #DIV/0! 0,3204 0,3492 81 TFCO PT Tifico Fiber Indonesia Tbk 0,5269 0,2414 0,2133 82 TRIS PT Trisula International Tbk #DIV/0! #DIV/0! 0,3377

83 UNTX PT Unitex Tbk 2,0628 2,0691 2,1690

84 BATA PT Sepatu Bata Tbk 0,3154 0,3139 0,3250 85 BIMA PT Primarindo Asia Infrastructure Tbk 1,8740 1,5709 2,8763 86 SIMM PT Surya Intrindo Makmur Tbk 1,5597 #DIV/0! #DIV/0! 87 IKBI PT Sumi Indo Kabel Tbk 0,1412 0,1874 0,4298 88 JECC PT Jembo Cable Company Tbk 0,8244 0,7967 0,7985 89 KBLI PT KMI Wire and Cable Tbk 0,1059 0,0515 0,0619 90 KBLM PT Kabelindo Murni Tbk 0,4355 0,6199 0,6338 91 SCCO PT Supreme Cable Manufacturing & Commerce

Tbk #DIV/0! 0,6433 0,5601

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88 102 MLBI PT Multi Bintang Indonesia Tbk 0,5855 0,5656 0,7137 103 PSDN PT Prasidha Aneka Niaga Tbk. 0,5333 0,5104 0,4000 104 ROTI PT Nippon Indosari Corpindo Tbk 0,1985 0,2839 0,4468 105 SKLT PT Sekar Laut Tbk. 0,4066 0,4263 0,4815 106 STTP PT Siantar Top Tbk. 0,3110 0,4757 0,5362 107 ULTJ PT Ultrajaya Milk Industry & Trading Company

Tbk. 0,3516 0,3564 0,3075

108 GGRM PT Gudang Garam Tbk. 0,3065 0,3719 0,3590 109 HMSP PT Hanjaya Mandala Sampoerna Tbk. 0,5023 0,4735 0,4930 110 RMBA PT Bentoel Internasional Investama Tbk 0,5656 0,0645 #DIV/0! 111 WIIM PT Wismilak Inti Makmur Tbk #DIV/0! #DIV/0! 0,4564 112 DVLA PT Darya-Varia Laboratoria Tbk. 0,2500 0,2159 0,2169 113 INAF PT Indofarma (Persero) Tbk. 0,5759 0,4536 0,4531 114 KAEF PT Kimia Farma (Persero) Tbk 0,3278 0,3019 0,3057 115 KLBF PT Kalbe Farma Tbk. 0,1792 0,2125 0,2173

116 MERK PT Merck Tbk. 0,1650 0,1544 0,2681

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89 129 MYOR PT Mayora Indah Tbk 0,5362 0,6326 0,6305

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91

53 SAIP PT Surabaya Agung Industri Pulp & Kertas

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92 91 SCCO PT Supreme Cable Manufacturing &

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93

104 ROTI PT Nippon Indosari Corpindo Tbk E&Y E&Y E&Y 1 1 1

105 SKLT PT Sekar Laut Tbk. PKF PKF PKF 0 0 0

106 STTP PT Siantar Top Tbk. RSM AAJ HLB HLB 0 0 0

107 ULTJ PT Ultrajaya Milk Industry & Trading

Company Tbk. KBS KBS Bambang Budi 0 0 0 131 SMAR PT Sinar Mas Agro Resources Technology

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94

139 KKGI PT Resource Alam Indonesia Tbk Baker Tilly Int. E&Y E&Y 0 1 1

140 DYNA PT Dynaplast Tbk E&Y 1

141 LAPD PT Leyand International Tbk RSM AAJ RSM AAJ UHY 0 0 0

142 ASGR PT Astra Graphia Tbk PWC PWC PWC 1 1 1

143 MTDL PT Metrodata Electronics Tbk. Delloitte Delloitte Delloitte 1 1 1

144 MLPL PT Multipolar Tbk. RSM AAJ RSM AAJ RSM AAJ 0 0 0

145 MYOH PT Samindo Resources Tbk. SSS Morison Int. Morison Int. 0 0 0

146 HEXA PT Hexindo Adiperkasa Tbk E&Y E&Y E&Y 1 1 1

147 INTA PT Intraco Penta Tbk Moore Stephens Delloitte Delloitte 0 1 1

148 TURI PT Tunas Ridean Tbk. PWC PWC PWC 1 1 1

149 UNTR PT United Tractor Tbk PWC PWC PWC 1 1 1

150 INTD PT Inter Delta Tbk Baker Tilly Int. Richard Risambessy Richard Risambessy 0 0 0

151 MDRN PT Modern Internasional Tbk. E&Y E&Y E&Y 1 1 1

152 KONI PT Perdana Bangun Pusaka Tbk E&Y E&Y E&Y 1 1 1

153 BAJA PT Saranacentral Bajatama Tbk Mc Millan Woods Mc Millan Woods 0 0

154 TIRA PT Tira Austenite Tbk MAZARS MAZARS MAZARS 0 0 0

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95

Lampiran Perusahaan Multinasional

1 INTP PT Indocement Tunggal Prakarsa Tbk. 1 1 1

2 SMCB PT Holcim Indonesia Tbk. 0 0 0

3 SMGR PT Semen Gresik (Persero) Tbk 0 0 0

4 AMFG PT Asahimas Flat Glass Tbk 1 1 1

5 ARNA PT Arwana Citramulia Tbk 0 0 0

6 IKAI PT Intikeramik Alamsari Industri Tbk 0 0 0 7 KIAS PT Keramika Indonesia Assosiasi Tbk 0 0 0

8 MLIA PT Mulia Industrindo Tbk 0 0 0

9 TOTO PT Surya Toto Indonesia Tbk 1 1 1

10 ALMI PT Alumindo Light Metal Industry Tbk 0 0 0

11 BTON PT Betonjaya Manunggal Tbk 0 0 0

12 CTBN PT Citra Tubindo Tbk 1 1 1

13 GDST PT Gunawan Dianjaya Steel Tbk 0 0 0 14 INAI PT Indal Aluminium Industry Tbk 0 0 0

15 ITMA PT Sumber Energi Andalan Tbk 0 0 0

16 JKSW PT Jakarta Kyoei Steel Works Tbk 0 0 0

17 JPRS PT Jaya Pari Steel Tbk 0 0 0

18 KRAS PT Krakatau Steel (Persero) Tbk 0 0 0

19 LION PT Lion Metal Works Tbk 0 0 0

20 LMSH PT Lion Mesh Prima Tbk 0 0 0

21 NIKL PT Pelat Timah Nusantara Tbk 0 0 0

22 PICO PT Pelangi Indah Canindo Tbk 0 0 0

23 TBMS PT Tembaga Mulia Semanan Tbk 1 1 1

24 BRPT PT Barito Pacific Tbk 0 0 0

25 BUDI PT Budi Acid Jaya Tbk 0 0 0

26 DPNS PT Duta Pertiwi Nusantara Tbk 0 0 0 27 EKAD PT Ekadharma Internasional Tbk 0 0 0

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97

91 SCCO PT Supreme Cable Manufacturing & Commerce

Tbk 0 0 0

92 VOKS PT Voksel Electric Tbk 1 1 1

93 PTSN PT Sat Nusapersada Tbk 0 0 0

94 MYRX PT Hanson International Tbk 0 0 0

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98

107 ULTJ PT Ultrajaya Milk Industry & Trading Company

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99

129 MYOR PT Mayora Indah Tbk 0 0 0

130 PTSP PT Pioneerindo Gourmet International Tbk 0 0 0 131 SMAR PT Sinar Mas Agro Resources Technology Tbk. 0 0 0

132 TBLA PT Tunas Baru Lampung Tbk. 0 0 0

133 KARW PT ICTSI Jasa Prima Tbk 0 0 0

134 RDTX PT Roda Vivatex Tbk. 0 0 0

135 PBRX PT Pan Brothers Tex Tbk. 0 0 0

136 AKRA PT AKR Corporindo Tbk 1 1 1

137 CLPI PT Colorpak Indonesia Tbk 0 0 0

138 LTLS PT Lautan Luas Tbk. 1 1 1

139 KKGI PT Resource Alam Indonesia Tbk 0 0 0

140 DYNA PT Dynaplast Tbk 0 0 0

141 LAPD PT Leyand International Tbk 0 0 0

142 ASGR PT Astra Graphia Tbk 1 1 1

143 MTDL PT Metrodata Electronics Tbk. 0 0 0

144 MLPL PT Multipolar Tbk. 0 0 0

145 MYOH PT Samindo Resources Tbk. 0 0 0

146 HEXA PT Hexindo Adiperkasa Tbk 0 0 0

147 INTA PT Intraco Penta Tbk 0 0 0

148 TURI PT Tunas Ridean Tbk. 0 0 0

149 UNTR PT United Tractor Tbk 1 1 1

150 INTD PT Inter Delta Tbk 0 0 0

151 MDRN PT Modern Internasional Tbk. 0 0 0 152 KONI PT Perdana Bangun Pusaka Tbk 0 0 0 153 BAJA PT Saranacentral Bajatama Tbk 0 0 0

154 TIRA PT Tira Austenite Tbk 0 0 0

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104 133 KARW PT ICTSI Jasa Prima Tbk 1994 16 17 18

134 RDTX PT Roda Vivatex Tbk. 1990 20 21 22

135 PBRX PT Pan Brothers Tex Tbk. 1990 20 21 22

136 AKRA PT AKR Corporindo Tbk 1994 16 17 18

137 CLPI PT Colorpak Indonesia Tbk 2001 9 10 11

138 LTLS PT Lautan Luas Tbk. 1997 13 14 15

139 KKGI PT Resource Alam Indonesia Tbk 1991 19 20 21

140 DYNA PT Dynaplast Tbk 1991 19 20 21

141 LAPD PT Leyand International Tbk 2001 9 10 11

142 ASGR PT Astra Graphia Tbk 1989 21 22 23

143 MTDL PT Metrodata Electronics Tbk. 1990 20 21 22

144 MLPL PT Multipolar Tbk. 1989 21 22 23

145 MYOH PT Samindo Resources Tbk. 2007 3 4 5

146 HEXA PT Hexindo Adiperkasa Tbk 1995 15 16 17

147 INTA PT Intraco Penta Tbk 1993 17 18 19

148 TURI PT Tunas Ridean Tbk. 1995 15 16 17

149 UNTR PT United Tractor Tbk 1989 21 22 23

150 INTD PT Inter Delta Tbk 1989 21 22 23

151 MDRN PT Modern Internasional Tbk. 1991 19 20 21 152 KONI PT Perdana Bangun Pusaka Tbk 1995 15 16 17 153 BAJA PT Saranacentral Bajatama Tbk 2011 0 1

154 TIRA PT Tira Austenite Tbk 1993 17 18 19

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106 53 SAIP PT Surabaya Agung Industri Pulp & Kertas

Tbk 14-Mar-11 19-Mar-12 20-Mar-13 73 79 80

61 IMAS PT Indomobil Sukses Internasional Tbk 25-Apr-11 09-Mar-12 08-Mar-13 115 69 68

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107

85 BIMA PT Primarindo Asia Infrastructure Tbk 17-Mar-11 12-Mar-12 25-Mar-13 76 72 85 86 SIMM PT Surya Intrindo Makmur Tbk 22-Mar-11 n.a n.a 81 #VALUE! #VALUE! 87 IKBI PT Sumi Indo Kabel Tbk 03-Mar-11 25-Mei-12 15-Mei-13 62 146 136 88 JECC PT Jembo Cable Company Tbk 14-Mar-11 16-Mar-12 19-Mar-13 73 76 79 89 KBLI PT KMI Wire and Cable Tbk 10-Mar-11 29-Mar-12 15-Mar-13 69 89 75 90 KBLM PT Kabelindo Murni Tbk 25-Mar-11 27-Mar-12 28-Mar-13 84 87 88 91 SCCO PT Supreme Cable Manufacturing &

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108

105 SKLT PT Sekar Laut Tbk. 07-Mar-11 15-Mar-12 11-Mar-13 66 75 71

106 STTP PT Siantar Top Tbk. 06-Apr-11 05-Apr-12 27-Mar-13 96 96 87

107 ULTJ PT Ultrajaya Milk Industry & Trading

Company Tbk. 24-Mar-11 26-Mar-12 25-Mar-13 83 86 85

108 GGRM PT Gudang Garam Tbk. 28-Mar-11 13-Mar-12 22-Mar-13 87 73 82 109 HMSP PT Hanjaya Mandala Sampoerna Tbk. 16-Mar-11 16-Mar-12 14-Mar-13 75 76 74 110 RMBA PT Bentoel Internasional Investama Tbk 28-Mar-11 22-Mar-12 n.a 87 82 #VALUE! 111 WIIM PT Wismilak Inti Makmur Tbk n.a n.a 22-Mar-13 #VALUE! #VALUE! 82 119 SQBI PT Taisho Pharmaceutical Indonesia Tbk 18-Mar-11 16-Mar-12 15-Mar-13 77 76 75 120 TSPC PT Tempo Scan Pacific Tbk 23-Mar-11 15-Mar-12 15-Mar-13 82 75 75

130 PTSP PT Pioneerindo Gourmet International Tbk 24-Mar-11 22-Mar-12 08-Mar-13 83 82 68 131 SMAR PT Sinar Mas Agro Resources Technology

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109

140 DYNA PT Dynaplast Tbk 16-Feb-11 n.a n.a 47 #VALUE! #VALUE!

141 LAPD PT Leyand International Tbk 18-Mar-11 20-Mar-12 19-Mar-13 77 80 79 142 ASGR PT Astra Graphia Tbk 18-Feb-11 20-Feb-12 20-Feb-13 49 51 51 143 MTDL PT Metrodata Electronics Tbk. 29-Mar-11 20-Mar-12 25-Mar-13 88 80 85

144 MLPL PT Multipolar Tbk. 12-Jan-11 21-Mar-12 07-Mar-13 12 81 67

145 MYOH PT Samindo Resources Tbk. 25-Mar-11 29-Feb-12 25-Mar-13 84 60 85 146 HEXA PT Hexindo Adiperkasa Tbk 27-Mei-11 14-Jun-12 07-Jun-13 55 75 68 147 INTA PT Intraco Penta Tbk 28-Feb-11 26-Mar-12 26-Mar-13 59 86 86 148 TURI PT Tunas Ridean Tbk. 30-Mar-11 29-Mar-12 27-Feb-13 89 89 58 149 UNTR PT United Tractor Tbk 24-Feb-11 20-Feb-12 22-Feb-13 55 51 53

150 INTD PT Inter Delta Tbk 07-Mar-11 15-Mar-12 20-Mar-13 66 75 80

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LAMPIRAN SPSS

Terdapat Zcore 1

Descriptive Statistics

N Minimum Maximum Mean Std. Deviation Zscore(Size) 440 -2.16537 1.47200 .0000000 1.00000000 Zscore(Profit) 440 -.95433 20.63246 .0000000 1.00000000 Zscore(Solva) 440 -1.02470 8.09273 .0000000 1.00000000 Zscore(Age) 440 -2.28418 2.53187 .0000000 1.00000000 Zscore(AudLay) 440 -3.94576 4.50052 .0000000 1.00000000 Valid N (listwise) 440

Terdapat Zcore 2

N Minimum Maximum Mean Std. Deviation Zscore(Size) 417 -2.15175 1.47814 .0000000 1.00000000 Zscore(Profit) 417 -6.86664 3.52039 .0000000 1.00000000 Zscore(Solva) 417 -1.59724 5.41244 .0000000 1.00000000 Zscore(Age) 417 -2.24641 2.49425 .0000000 1.00000000 Zscore(AudLay) 417 -3.32095 3.33407 .0000000 1.00000000 Valid N (listwise) 417

Terdapat Zcore 3

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Terdapat Zcore 4

Terdapat Zcore 5

Terdapat Zcore 6

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112

Terdapat Zcore 7

Terdapat Zcore 8

Hasil Akhir Bebas Zcore

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Minimum, maximum, dan mean

Tabel 4.5 Descriptive Statistics

N Minimum Maximum Mean Std. Deviation

Size 364 25.4293 44.3132 36.765590 5.2127048 Profit 364 -13.7150 23.8508 6.567661 6.8508331 Solva 364 .0353 1.0383 .480800 .2104269 Age 364 .00 35.0000 16.3626 7.21227 AudLay 364 45.00 110.0000 76.1566 11.54797 Valid N (listwise) 364

UJI DUMMY

KAP

Frequency Percent Valid Percent Cumulative Percent

Valid 0 201 55.2 55.2 55.2 1 163 44.8 44.8 100.0 Total 364 100.0 100.0

Tabel 4.7 Multi

Frequency Percent Valid Percent Cumulative Percent

Valid 0 299 82.1 82.1 82.1

1 65 17.9 17.9 100.0

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Model Variables Entered Variables Removed Method

1 Age, Size, Profit, Multi, KAP, Solvaa . Enter a. Predictors: (Constant), Age, Size, Profit, Multi, KAP, Solva

b. Dependent Variable: AudLay

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Coefficientsa

Model

Unstandardized Coefficients

Standardized Coefficients

t Sig.

Collinearity Statistics

B Std. Error Beta Tolerance VIF

1 (Constant) 61.840 5.156 11.994 .000

Size .337 .120 .152 2.817 .005 .825 1.212 Profit -.339 .095 -.201 -3.569 .000 .757 1.321 Solva 4.723 3.061 .086 1.543 .124 .774 1.292 KAP -2.558 1.277 -.110 -2.002 .046 .794 1.260 Multi -2.849 1.652 -.095 -1.724 .086 .800 1.251 Age .216 .083 .135 2.586 .010 .887 1.128 a. Dependent Variable: AudLay

Uji Autokorelasi

Model Summaryb

Model R R Square

Adjusted R Square

Std. Error of the Estimate

Durbin-Watson

1 .375a .140 .126 10.79657 2.002 a. Predictors: (Constant), Age, Size, Profit, Multi, KAP, Solva

b. Dependent Variable: AudLay

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