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DAFTAR LAMPIRAN NO NAMA PERUSAHAAN KODE INDOCEMENT TUNGGAL PERKASA TBK HOLCIM INDONESIA TBK SMCB 1 SEMEN INDONESIA TBK SMGR X -

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DAFTAR LAMPIRAN

Proses Pemilihan Sampel Penelitian

Daftar Populasi dan Sampel Penelitian

NO

NAMA PERUSAHAAN

KODE

KRITERIA

SAMPEL

1

2

3

INDOCEMENT TUNGGAL

PERKASA TBK

INTP

-

-

HOLCIM INDONESIA TBK

SMCB

1

SEMEN INDONESIA TBK

SMGR

X

-

ALASKA INDUSTRINDO

TBK

ALKA

2

ALUMINDO LIGHT METAL

INDUSTRY TBK

ALMI

3

BETON JAYA MANUNGGAL

TBK

BTON

X

-

CITRA TURBINDO TBK

CTBN

X

-

GUNAWAN DIANJAYA

STEEL TBK

GDST

4

INDAL ALUMINIUM

INDUSTRY TBK

INAI

5

JAYA PARI STEEL TBK

JPRS

6

KRAKATAU STEEL TBK

KRAS

X

-

LION METAL WORKS

LION

7

LIONMESH PRIMA TBK

LMSH

8

PELANGI INDAH CANINDO

TBK

PICO

9

PELAT TIMAH NUSANTARA

TBK

NIKL

X

-

LAMPIRAN 1

(2)

SARANACENTRAL

BAJATAMA TBK

BAJA

10

TEMBAGA MULIA

SEMANAN TBK

TBMS

X

X

-

BUDI STARCH &

SWEETENER TBK

BUDI

11

CHANDRA ASRI

PETROCHEMICAL TBK

TPIA

X

-

DUTA PERTIWI

NUSANTARA

DPNS

12

EKADHARMA

INTERNATIONAL TBK

EKAD

13

ETERINDO WAHANATAMA

TBK

ETWA

14

INDO ACITAMA TBK

SRSN

15

INTAN WIJAYA

INTERNATIONAL TBK

INCI

16

SORINI AGRO ASIA

CORPORINDO TBK

SOBI

X

X

-

UNGGUL INDAH CAHAYA

TBK

UNIC

X

-

ALAM KARYA UNGGUL

TBK

AKKU

-

-

ARGHA KARYA PRIMA

INDUSTRY TBK

AKPI

17

ASIAPLAST INDUSTRIES

TBK

APLI

X

X

-

BERLIANA TBK

BRNA

X

-

CHAMPION PASIFIC

INDONESIA TBK

IGAR

18

INDOPOLY SWAKARSA

INDUSTRY TBK

IPOL

X

-

LOTTE CHEMICAL TITAN

FPNI

X

-

(3)

TBK

SIWANI MAKMUR TBK

SIMA

-

-

TRIAS SENTOSA TBK

TRST

19

YANA PRIMA HASTA

PERSADA TBK

YPAS

20

CHAROEN POKPHAND

INDONESIA TBK

CPIN

21

JAPFA COMFEED

INDONESIA TBK

JPFA

22

MALINDO FEEDMILL TBK

MAIN

X

X

-

SIEARAD PRODUCE TBK

SIPD

23

SUMALINDO LESTARI JAYA

TBK-SLJ GLOBAL TBK

SULI

X

-

TIRTA MAHAKAM

RESOURCES TBK

TIRT

24

ALKINDO NARATAMA TBK

ALDO

-

-

DWI ANEKA JAYA

KEMASINDO TBK

DAJK

X

X

-

FAJAR SURYA WISESA TBK

FASW

25

INDAH KIAT PULP & PAPER

TBK

INKP

X

-

KERTAS BASUKI RACHMAT

INDONESIA TBK

KBRI

26

PABRIK KERTAS TJIWI

KIMIA TBK

TKIM

X

-

SUPARMA TBK

SPMA

27

TOBA PULP LESTARI TBK

INRU

X

-

GRAND KARTECH TBK

KRAH

X

X

X

-

ASTRA INTERNATIONAL

TBK

ASII

28

(4)

GAJAH TUNGGAL TBK

GJTL

X

-

GOODYEAR INDONESIA

TBK

GDYR

X

-

INDO KORDSA TBK

BRAM

-

-

IDOMOBIL SUKSES

INTERNATIONAL TBK

IMAS

30

INDOSPRING TBK

INDS

31

MULTI PRIMA SEJAHTERA

TBK

LPIN

32

MULTISTRADA ARAH

SARANA TBK

MASA

X

-

NIPPRES TBK

NIPS

33

PRIMA ALLOY STEEL

UNIVERSAL TBK

PRAS

34

SELAMAT SEMPURNA TBK

SMSM

-

-

APAC CITRA CENTERTEX

TBK

MYTX

-

-

ARGO PANTES TBK

ARGO

-

-

ASIA PASIFIC FIBERS TBK

POLY

X

-

CENTURY TEXTILE

INDUSTRY TBK

CNTX

X

-

ERATEX DJAYA TBK

ERTX

X

-

EVER SHINE TEXTILE

INDUSTRY TBK

ESTI

X

-

INDO RAMA SYNTHETIC

TBK

INDR

X

-

NUSANTARA INTI

CORPORA TBK

UNIT

35

PAN BROTHERS TBK

PBRX

-

-

PANASIA INDOS

RESOURCES TBK

HDTX

X

-

(5)

TBK

PT RICKY PUTRA

GLOBALINDO TBK

RICY

X

X

-

SRI REJEKI ISMAN TBK

SRIL

X

X

-

STAR PETROCHEM TBK

STAR

36

SUNSON TEXTILE

MANUFACTURER TBK

SSTM

-

-

TIFICO FIBER INDONESIA

TBK

TFCO

X

-

TRISULA INTERNATIONAL

TBK

TRIS

37

UNITEX TBK

UNTX

X

-

PRIMARINDO ASIA

INFRASTRUCTURE

BIMA

38

SEPATU BATA TBK

BATA

X

X

X

-

JEMBO CABLE COMPANY

TBK

JECC

39

KABELINDO MURNI TBK

KBLM

40

KMI WIRE AND CABLE TBK

KBLI

-

-

SUMI INDO KABEL TBK

IKBI

x

-

SUPREME CABLE

MANUFACTURING AND

COMMERCE TBK

SCCO

41

VOKSEL ELECTRIC TBK

VOKS

42

SAT NUSA PERSADA TBK

PTSN

X

-

AKASHA WIRA

INTERNATIONAL TBK

ADES

43

DELTA DJAKARTA TBK

DLTA

44

INDOFOOD CBP SUKSES

MAKMUR TBK

ICBP

-

-

INDOFOOD SUKSES

MAKMUR TBK

INDF

45

(6)

MAYORA INDAH TBK

MYOR

46

MULTI BINTANG

INDONESIA TBK

MLBI

-

-

NIPPON INDOSARI

CORPORINDO TBK

ROTI

47

PRASHIDA ANEKA NIAGA

TBK

PSDN

48

SEKAR BUMI TBK

SKBM

49

SEKAR LAUT TBK

SKLT

X

X

-

SIANTAR TOP TBK

STTP

-

-

TIGA PILAR SEJAHTERA

FOOD TBK

AISA

50

TRI BANYAN TIRTA TBK

ALTO

-

-

ULTRAJAYA MILK

INDUSTRY AND TRADING

COMPANY

ULTJ

51

WILMAR CAHAYA

INDONESIA TBK

CEKA

X

X

-

BENTOEL INTERNATIONAL

INVESTAMA TBK

RMBA

52

GUDANG GARAM TBK

GGRM

53

HM SAMPOERNA TBK

HMSP

54

WISMILAK INTI MAKMUR

TBK

WIIM

X

-

DARYA VARIA

LABORATORIA TBK

DVLA

X

X

-

INDOFARMA TBK

INAF

55

INDUSTRI JAMU DAN

FARMASI SIDO MUNCUL

TBK

SIDO

X

X

-

KALBE FARMA TBK

KLBF

56

(7)

MERCK SHARP DOHME

PHARMA

SCPI

X

X

-

MERCK TBK

MERK

57

PYRIDAM FARMA TBK

PYFA

58

TAISHO PHARMACEUTICAL

INDONESIA(PS) TBK

SQBI

-

-

TEMPO SCAN PASIFIC TBK

TSPC

-

-

MANDOM INDONESIA TBK

TCID

59

MARTINA BERTO TBK

MBTO

60

MUSTIKA RATU TBK

MRAT

61

UNILEVER INDONESIA TBK

UNVR

62

KEDAUNG INDAH CAN TBK KICI

63

KEDAWUNG SETIA

INDUSTRIAL TBK

KDSI

64

LANGGENG MAKMUR

INDUSTRY TBK

LMPI

65

IMPACK PRATAMA

INDUSTRI TBK

IMPC

X

X

-

CHITOSE INTERNATIONAL

TBK

CINT

X

X

X

-

KRAMIKA INDONESIA

ASOSIASI TBK

KIAS

66

MULIA INDUSTRINDO TBK

MLIA

67

AKASHA WIRA

INTERNATIONAL TBK

ADES

(8)

Hasil Analisi Data

Statistik Deskriptif Variabel-Variabel dengan Skala Rasio

N Minimum Maximum

Mean Std. Deviation Statistic Statistic Statistic

Statistic Statistic KOMIND 201 ,0000000000000000 1,0000000000001000 ,396063513600927 ,134397917164566 KEPINS 201 ,0000000000000000 ,9896000000001000 ,679412039801095 ,212160225198695 DEWDIR 201 2,0 15,0 4,711 2,1299 KOMAUDIT 201 2,0 5,0 3,040 ,3293 DER 201 -7,3854708663308230 13,4520624600311840 5,660147491643475 4,866902118136895 FD 201 -6,4377516497365015 16,7327406033634070 7,115359371990877 4,135193723134998 ROA 201 -7,2890506352118870 8,9790365289080040 2,897764415168478 2,965488624910601 Size 201 6,1446062529679710 6,9928314231741410 6,658600287397602 ,120068915643513 Valid N (listwise) 201

Tabel 4.2

Statistik Deskriptif Variabel-Variabel dengan Skala Nominal

Statistics

LAT.PEND KUAL.AUD FD

N Valid 201 201 201

Missing 0 0 0

LATPEND

Frequency Percent Valid Percent Cumulative Percent Valid ,0 8 4,0 4,0 4,0 1,0 193 96,0 96,0 100,0 Total 201 100,0 100,0 KUAL.AUD

Frequency Percent Valid Percent Cumulative Percent

(9)

Valid

,0 141 70,1 70,1 70,1

1,0 60 29,9 29,9 100,0

(10)

One-Sample Kolmogorov-Smirnov Test

Unstandardized Residual

N 201

Normal Parametersa,b Mean ,0000000 Std. Deviation 3,41612020 Most Extreme Differences

Absolute ,093

Positive ,054

Negative -,093

Kolmogorov-Smirnov Z 1,316

Asymp. Sig. (2-tailed) ,063

a. Test distribution is Normal. b. Calculated from data.

Coefficientsa

(11)

Tolerance VIF 1 (Constant) KOMIND ,867 1,153 KEPINS ,885 1,130 DEWDIR ,495 2,020 KOMAUDIT ,806 1,241 LATPEND ,911 1,098 KUALAUD ,445 2,246 DER ,937 1,067 ROA ,854 1,171 Size ,620 1,614 a. Dependent Variable: FD

Tabel 4.4

Nilai Koefisien Korelasi

Coefficient Correlationsa

Model Size LATPEND KEPINS DER ROA

1 Correlations Size 1,000 ,032 ,035 -,084 ,098 LATPEND ,032 1,000 -,042 -,049 -,077 KEPINS ,035 -,042 1,000 -,089 -,045 DER -,084 -,049 -,089 1,000 ,164 ROA ,098 -,077 -,045 ,164 1,000 KOMAUDIT -,060 -,005 ,167 -,102 -,085 KOMIND -,063 ,234 -,217 -,073 ,083 DEWDIR -,186 ,043 -,015 ,028 ,008

(12)

KUALAUD -,381 -,121 -,144 ,008 -,244

Model KOMAUDIT KOMIND DEWDIR KUALAUD

1 Correlations Size -,060 -,063 -,186 -,381 LATPEND -,005 ,234 ,043 -,121 KEPINS ,167 -,217 -,015 -,144 DER -,102 -,073 ,028 ,008 ROA -,085 ,083 ,008 -,244 KOMAUDIT 1,000 ,006 -,296 ,023 KOMIND ,006 1,000 -,058 ,013 DEWDIR -,296 -,058 1,000 -,475 KUALAUD ,023 ,013 -,475 1,000

Model R R Squareb Adjusted R Square

Std. Error of the Estimate

Durbin-Watson

(13)

Model Summaryb

Model R R Square Adjusted R Square Std. Error of the Estimate Durbin-Watson 1 ,564 a ,318 ,285 3,495678291474 054 1,752

a. Predictors: (Constant), Size, LATPEND, KEPINS, DER, ROA, KOMAUDIT, KOMIND, DEWDIR, KUALAUD

b. Dependent Variable: FD

Coefficientsa

Model Unstandardized Coefficients Standardized Coefficients

T Sig.

B Std. Error Beta

1 (Constant) -18,592 17,311 -1,074 ,284

Unstandardized Coefficients Standardized Coefficients t Sig. B Std. Error Beta 1 (Constant) -18,592 17,311 -1,074 ,284 KOMIND -,576 1,975 -,019 -,291 ,771 KEPINS -,278 1,239 -,014 -,225 ,823 DEWDIR ,348 ,165 ,179 2,111 ,036 KOMAUDIT ,625 ,836 ,050 ,747 ,456 LATPEND ,942 1,322 ,045 ,713 ,477 KUALAUD -,527 ,807 -,058 -,652 ,515 DER ,066 ,052 ,078 1,264 ,208 ROA ,678 ,090 ,486 7,518 ,000 Size 2,928 2,615 ,085 1,120 ,264

(14)

KOMIND -,576 1,975 -,019 -,291 ,771 KEPINS -,278 1,239 -,014 -,225 ,823 DEWDIR ,348 ,165 ,179 2,111 ,036 KOMAUDIT ,625 ,836 ,050 ,747 ,456 LATPEND ,942 1,322 ,045 ,713 ,477 KUALAUD -,527 ,807 -,058 -,652 ,515 DER ,066 ,052 ,078 1,264 ,208 ROA ,678 ,090 ,486 7,518 ,000 Size 2,928 2,615 ,085 1,120 ,264 Dependent Variable: FD ANOVAa

Model Sum of Squares df Mean Square F Sig.

1

Regression 1085,990 9 120,666 9,875 ,000b Residual 2333,975 191 12,220

Total 3419,965 200

a. Dependent Variable: FD

b. Predictors: (Constant), Size, LATPEND, KEPINS, DER, ROA, KOMAUDIT, KOMIND, DEWDIR, KUALAUD

(15)

LAMPIRAN 3 Data Variabel Tahun 2012

NO PERUSAHAAN KODE KOM.IND KEP.INS DEW.DIR KOM.AUDIT LAT.PEND KUAL.AUD FD DER ROA SIZE

1 BIMA 0,667 0,8896 3 3 1 0 0 -153,2966546 2,620531778 25,3294 2 JECC 0,667 0,9015 4 3 1 0 0 396,2038503 4,481350955 27,2871 3 KBLM 0,333 0,7472 3 3 1 0 0 173,0697209 3,296682204 27,3066 4 SCCO 0,333 0,6726 4 3 1 0 0 127,3424816 11,41564389 28,0277 5 VOKS 0,600 0,4865 5 3 1 0 0 181,5741904 8,658055962 28,1605 6 ASII 0,364 0,5015 9 4 1 1 0 102,9460886 12,47682061 32,8365 7 AUTO 0,333 0,9565 8 3 1 1 0 61,92309382 12,78945943 29,815 8 IMAS 0,429 0,704 7 3 1 1 0 207,9238532 5,034694579 30,4977 9 INDS 0,333 0,881 3 3 1 0 0 46,47361503 32,45618141 28,1407 10 LPIN 0,000 0,3945 3 3 1 0 0 27,74316435 9,636014191 25,8723 11 NIPS 0,250 0,3711 3 3 1 0 0 159,6547586 8,290438131 26,9861 12 PRAS 0,333 0,456 3 3 1 0 0 105,9803073 7,179147415 27,0817 13 STAR 0,500 0,6463 2 3 1 0 0 53,64600967 0,122497408 27,3456 14 TRIS 0,333 0,698 4 3 1 0 0 50,99505291 10,34467691 26,6266 15 UNIT 0,500 0,5479 2 3 1 0 0 58,01189558 0,092847062 26,6632 16 INAF 0,500 0,8066 5 3 1 0 0 82,83568837 3,565913254 27,8038 17 KLBF 0,333 0,5664 5 3 1 1 0 27,75925795 18,81548956 29,8736 18 MERK 0,333 0,8665 7 3 1 1 0 36,63876822 18,93261243 27,0679 19 PYFA 0,333 0,9385 3 3 1 0 0 54,89285401 3,907427683 25,6348 20 ADES 0,333 0,9194 3 3 1 0 0 86,06076836 21,42824099 26,6871 21 MBTO 0,333 0,6775 4 2 1 0 0 40,2544937 7,604517164 27,1359 22 MRAT 0,333 0,8022 4 3 1 0 0 18,03277102 7,557993965 26,8446 23 TCID 0,400 0,721 13 4 1 1 0 15,02080012 11,95360456 27,8634 24 UNVR 0,800 0,85 10 3 1 1 0 202,0130205 40,37785131 30,1147 25 AISA 0,400 0,5348 4 3 1 0 0 90,19746215 6,558733429 28,9836 26 DLTA 0,400 0,8458 5 3 1 1 0 24,58918272 28,63533071 27,3371

(16)

27 INDF 0,375 0,5007 8 4 1 1 0 73,75383955 8,212069316 31,714 28 MYOR 0,400 0,3293 4 3 1 0 0 170,6294426 8,947141178 29,7476 29 PSDN 0,333 0,72092 6 2 1 1 0 66,66234667 3,753733758 27,2492 30 ROTI 0,333 0,7575 6 3 1 1 0 80,75771798 12,3781241 27,8175 31 SKBM 0,333 0,8092 6 3 1 0 0 126,3173559 4,396100484 26,3896 32 ULTJ 0,333 0,4662 3 3 1 0 0 9,033701927 14,59982591 28,5151 33 KDSI 0,500 0,757 3 3 1 0 0 80,55475005 6,456253365 27,0699 34 KICI 0,333 0,7502 3 3 1 0 0 42,66847817 2,379498088 25,2767 35 LMPI 0,500 0,7753 5 3 1 0 0 99,07971994 0,287145351 27,4266 36 GGRM 0,500 0,7555 8 3 1 1 0 56,01658561 9,801920412 31,3569 37 HMSP 0,400 0,9818 7 3 1 1 0 97,22496735 37,35750419 30,8986 38 RMBA 0,500 0,9896 5 3 1 1 1 260,4907759 -4,6621915 29,5677 39 TIRT 0,500 0,7933 4 3 1 0 1 545,4881178 -4,74032976 27,2448 40 FASW 0,333 0,7574 5 3 1 1 0 208,7086517 0,094875328 29,3499 41 KBRI 0,500 0,3383 3 3 1 0 0 4,117757325 4,933627207 27,3309 42 SPMA 0,333 0,742 4 3 1 0 0 113,5175043 2,401353559 28,1405 43 KIAS 0,500 0,9631 4 3 1 0 0 8,529845499 3,313672122 28,3936 44 MLIA 0,333 0,6725 6 3 1 1 0 429,9874431 5,564788903 29,5119 45 CPIN 0,400 0,5553 7 5 1 1 0 51,02649507 21,70987916 30,1446 46 JPFA 0,333 0,5751 4 3 1 0 0 130,1220135 9,829280103 30,0254 47 SIPD 0,667 0,4123 5 3 0 0 0 158,3232491 0,45665354 28,8244 48 SMCB 0,500 0,8065 8 3 1 1 0 44,55257841 11,352279 30,1299 49 AKPI 0,400 0,751 5 3 1 1 0 103,3561138 0,458994865 28,1703 50 IGAR 0,333 0,8482 3 3 0 0 0 29,05189048 14,24971906 26,4674 51 TRST 0,333 0,6036 4 3 1 1 0 61,72519867 89,07852325 28,4141 52 YPAS 0,333 0,8947 3 3 1 0 0 112,3087672 4,714140992 26,5796 53 BUDI 0,333 0,5268 7 3 1 0 0 169,2398743 0,158718287 28,4638 54 DPNS 0,333 0,6642 4 3 1 0 0 18,58738447 13,24912075 25,9411 EKAD 0,500

(17)

56 ETWA 0,250 0,4815 4 3 1 0 0 119,5223747 4,016829057 27,5912 57 INCI 0,000 0 3 3 1 0 0 14,27004147 3,359565766 25,6082 58 SRSN 0,333 0,7799 4 3 1 0 0 49,36962304 4,218756606 26,72 59 ALKA 0,000 0,9492 3 3 1 0 0 169,7296903 4,237162062 25,7197 60 ALMI 0,400 0,7597 5 3 1 0 0 220,0582429 0,741349374 28,2631 61 BAJA 0,333 0 4 3 1 0 0 219,1935854 2,301173379 27,4331 62 GDST 0,333 0,9798 4 3 1 0 0 46,79464867 4,002762955 27,7829 63 INAI 0,500 0,6586 5 3 1 0 0 373,791577 3,782112429 27,1404 64 JPRS 0,333 0,684 4 3 1 0 0 14,70379184 2,430965839 26,7112 65 LION 0,333 0,577 4 3 1 0 0 16,58504312 19,69425394 26,7952 66 LMSH 0,333 0,3222 3 3 1 0 0 31,81030505 32,11485204 25,5796 67 PICO 0,333 0,941 5 3 1 0 0 198,6324348 1,883400379 27,1112

(18)

Data Variabel Tahun 2013

NO KODE PERUSAHAAN KOM.IND KEP.INS DEW.DIR KOM.AUDIT LAT.PEND KUAL.AUD FD DER ROA SIZE

1 BIMA 0,667 0,8896 3 3 1 0 1 (1,5785564) (13,6856288) 25,4940098 2 JECC 0,667 0,7015 4 3 1 0 0 7,3964581 1,8493784 27,8459889 3 KBLM 0,333 0,4017 3 3 1 0 0 1,4263380 1,1734750 27,2068257 4 SCCO 0,333 0,5545 4 3 1 0 0 1,4901139 5,9568725 28,1974888 5 VOKS 0,400 0,5346 4 3 1 0 0 2,2529451 1,9987934 28,3018358 6 ASII 0,300 0,5011 8 4 1 1 0 1,0152371 11,0788153 32,9969691 7 AUTO 0,364 0,8 9 3 1 1 0 0,3200128 8,7156211 30,1661200 8 IMAS 0,429 0,8954 7 3 1 1 0 2,3506693 3,6095864 30,7362812 9 INDS 0,333 0,8811 3 3 1 0 0 0,0249038 18,7245905 28,4178945 10 LPIN 0,000 0,3945 3 2 1 0 0 0,3694277 4,3561059 26,0033734 11 NIPS 0,333 0,5889 3 3 1 0 0 2,3838590 4,2424425 27,4058856 12 PRAS 0,333 0,3794 3 3 1 0 0 0,9575198 10,9540867 27,4024001 13 STAR 0,500 0,5442 2 3 1 0 0 0,5299414 0,0759879 27,3425427 14 TRIS 0,333 0,698 3 3 1 0 0 0,5905046 10,7336379 26,8303088 15 UNIT 0,500 0,5479 2 3 1 0 0 0,9030287 0,1812166 26,8525753 16 INAF 0,500 0,8066 4 3 1 0 1 0,1190214 (4,1886859) 27,8891541 17 KLBF 0,333 0,5671 5 3 1 1 0 0,3311895 17,7130640

(19)

30,0571558 18 MERK 0,333 0,8665 6 3 1 1 0 0,3606426 25,1733994 27,2699738 19 PYFA 0,333 0,5285 3 3 1 0 0 0,8649322 3,5381655 25,8887316 20 ADES 0,333 0,9194 4 3 1 0 0 0,6657879 12,6185769 26,8124558 21 MBTO 0,333 0,6775 4 2 1 0 0 0,3555165 2,7389378 27,1396222 22 MRAT 0,333 0,7126 4 3 1 0 1 0,1635613 (0,2327200) 26,8090947 23 TCID 0,333 0,7378 15 4 1 1 0 0,2391920 10,9528825 28,0135260 24 UNVR 0,800 0,85 10 3 1 1 0 2,1232006 40,1000121 30,2224018 25 AISA 0,333 0,6117 4 3 1 0 0 1,1303808 6,9057987 29,2446152 26 DLTA 0,400 0,8167 5 3 1 1 0 0,2815472 31,1978326 27,4883521 27 INDF 0,375 0,5007 9 3 1 1 0 1,0350905 6,6091211 31,9889188 28 MYOR 0,400 0,3307 5 3 1 0 0 1,4652011 10,8511079 29,9041607 29 PSDN 0,333 0,721 6 3 1 1 0 0,6327419 3,1271633 27,2480491 30 ROTI 0,333 0,7575 6 3 1 1 0 1,3150019 8,6693342 28,2313340 31 SKBM 0,333 0,8092 6 3 1 0 0 1,4743541 11,7083590 26,9331689 32 ULTJ 0,333 0,4662 3 3 1 0 0 0,3952436 11,5636851 28,6647823 33 KDSI 0,500 0,757 4 3 1 0 0 1,4153757 4,2344813 27,4687774 34 KICI 0,333 0,8306 3 3 1 0 0 0,3287373 7,5486286 25,3112492

(20)

35 LMPI 0,333 0,8327 4 3 1 0 0 1,0688189 1,4643817 27,4352373 36 GGRM 0,333 0,7555 7 3 1 1 0 0,7259241 8,6348441 31,5583317 37 HMSP 0,500 0,9818 7 3 1 1 0 0,9360137 39,4384861 30,9417318 38 RMBA 0,400 0,9896 4 3 1 1 1 9,4687407 (11,2875454) 29,8536986 39 TIRT 0,333 0,7924 2 3 1 0 1 11,2543295 (19,0712647) 27,3069198 40 FASW 0,333 0,7574 5 3 1 1 1 2,6535998 (4,3755336) 29,3700933 41 KBRI 0,333 0,3383 3 3 1 0 1 0,1377785 (2,3101139) 27,3937140 42 SPMA 0,600 0,742 4 3 0 0 0 1,3388804 1,3501171 28,2003643 43 KIAS 0,333 0,9824 4 3 1 0 0 0,1093273 3,3185008 28,4511995 44 MLIA 0,400 0,6819 6 3 1 1 1 5,0413633 (0,5722751) 29,6036982 45 CPIN 0,400 0,6136 5 3 1 1 0 0,5799774 16,0835664 30,3860947 46 JPFA 0,333 0,5751 5 3 1 0 0 1,8440341 4,4356964 30,3335622 47 SIPD 0,667 0,4144 5 3 0 0 0 1,4555528 0,2654895 28,7802251 48 SMCB 0,286 0,8065 8 3 1 1 0 0,6978320 6,7563859 30,3320460 49 AKPI 0,333 0,751 5 3 1 1 0 1,0251570 8,9260743 28,3655823 50 IGAR 0,333 0,8482 3 3 0 0 0 0,3942714 11,1295739 26,4750350 51 TRST 0,333 0,5971 4 3 1 1 0 0,9073304 11,7992775 28,8130305 52 YPAS 0,333 2,5939020 1,0135548 27,1430637

(21)

53 BUDI 0,333 0,5268 7 3 1 0 0 1,6921460 1.670,0414415 21,5915736 54 DPNS 0,333 0,6642 4 3 1 0 0 0,1474524 26,5246340 26,2698993 55 EKAD 0,500 0,7545 3 3 1 0 0 0,4454793 14,9358851 26,5627498 56 ETWA 0,250 0,4815 4 3 1 0 0 1,8984226 0,6124435 27,8869888 57 INCI 0,333 0 3 3 1 0 0 0,0797037 7,5891349 25,6369643 58 SRSN 0,375 0,4278 5 3 1 0 0 0,3384705 10,7350124 26,7653807 59 ALKA 0,750 0,9492 3 3 1 0 0 3,0549288 1,9511147 26,2118440 60 ALMI 0,500 0,7597 5 3 1 0 0 3,1866776 0,9490647 28,6433774 61 BAJA 0,500 0 4 3 1 0 1 3,8375745 (9,1494173) 27,4601474 62 GDST 0,500 0,9798 4 3 1 0 0 0,3472179 7,6784079 27,8062316 63 INAI 0,500 0,672 5 3 1 0 0 5,0631264 0,6554543 27,3642926 64 JPRS 0,333 0,6842 4 3 1 0 0 0,0386708 3,9870824 26,6542928 65 LION 0,333 0,577 5 3 1 0 0 0,1991034 12,9894016 26,9350058 66 LMSH 0,333 0,3222 3 3 1 0 0 0,2826973 10,1504608 25,6769639 67 PICO 0,500 0,941 2 3 1 0 0 1,8897621 2,5622787 27,1552408

(22)

Data Variabel Tahun 2014

NO KODE PERUSAHAAN KOM.IND KEP.INS DEW.DIR KOM.AUDIT LAT.PEND KUAL.AUD FD

DER

ROA

SIZE

1

BIMA

0,667

0,8896

3

3

1

1

0 -153,6608557 9,657057542 25,36821983

2

JECC

0,667

0,9015

4

3

1

0

0

520,0435868

2,23014068

27,69162317

3

KBLM

0,333

0,8035

3

3

1

0

0

122,9682034 3,186361423 27,19599792

4

SCCO

0,333

0,6726

4

3

1

0

0

103,3426326 8,310284011 28,13543051

5

VOKS

0,400

0,5346

5

3

1

0

1

201,2288416 -5,495436054 28,07179198

6

ASII

0,364

0,5011

9

4

1

1

0

96,1611981

9384,863724 26,18722052

7

AUTO

0,300

0,8

9

3

1

1

0

41,8718999

6,650538359 30,29692386

8

IMAS

0,333

0,8954

6

3

1

1

1

248,9121281 -0,026133812 30,78680368

9

INDS

0,333

0,8811

3

3

1

0

0

24,8505321

5,603885982 28,45636517

10

LPIN

0,250

0,4427

4

3

1

0

1

33,25373332

-2,22561589 25,94683675

11

NIPS

0,333

0,6285

3

3

1

0

0

109,5618169 9,696131372 27,81903842

12

PRAS

0,333

0,5407

3

3

1

0

0

87,63303922

8,64522693

27,88320131

13

STAR

0,500

0,5442

2

3

1

0

0

58,29458381 0,044968264 27,37731246

14

TRIS

0,333

0,6707

3

3

1

0

0

69,26753239 6,764462974 26,98456789

15

UNIT

0,500

0,5479

2

3

1

0

0

82,37984026 0,089918693 26,81169232

16

INAF

0,333

0,8066

3

3

1

0

0

110,8819081 0,093309639 27,85283841

17

KLBF

0,333

0,5671

5

3

1

1

0

26,56035803 17,13649822 30,15073429

18

MERK

0,333

0,8665

5

3

1

1

0

36,06422884 25,17335302 27,26997423

19

PYFA

0,333

0,5385

3

3

1

0

0

70,67839986 6,144414844

26,9475569

20

ADES

0,333

0,9194

4

3

1

0

0

70,67839986 6,144414844

26,9475569

21

MBTO

0,333

0,6775

4

2

1

0

0

36,50341913 0,480593232 27,15198979

22

MRAT

0,333

0,8017

3

3

1

0

0

29,91105497 1,233595169 26,93544298

23

TCID

0,400

0,721

15

4

1

1

0

44,38872025 9,437982771 28,24795388

24

UNVR

0,800

0,85

9

3

1

1

0

210,5315712 40,18384992 30,28992799

25

AISA

0,200

0,621

5

4

1

0

0

105,1822116 4,501070695 29,62868927

26

DLTA

0,400

0,2625

5

3

1

1

0

29,75563633 29,04120816 27,62293565

(23)

28

MYOR

0,400

0,3293

5

3

1

0

0

150,9686616 3,946717885 29,96230134

29

PSDN

0,333

0,721

6

3

1

1

1

64,0174338

-4,932294888 27,15448097

30

ROTI

0,333

0,7575

6

3

1

1

0

123,1897613 8,800155304 28,39317837

31

SKBM

0,333

0,8142

6

3

1

0

0

110,2058806 36,99985224 26,20746093

32

ULTJ

0,333

0,8092

3

3

1

0

0

28,78400302 9,713842873 28,70160545

33

KDSI

0,500

0,7568

4

3

1

0

0

140,1467347 4,672345583 27,58201678

34

KICI

0,333

0,7502

3

3

1

0

0

22,96136248 4,862216526 25,29535482

35

LMPI

0,500

0,8327

5

3

1

0

0

102,663286

0,211523912 27,41893125

36

GGRM

0,500

0,7555

7

3

1

1

0

75,21168435 9,221079824 31,69526036

37

HMSP

0,500

0,925

7

3

1

1

0

18,72392793 27,24233035 31,26888945

38

RMBA

0,667

0,9896

4

3

1

1

1 -833,8314053 -22,23021096 29,95835209

39

TIRT

0,500

0,7932

2

3

1

0

0

768,7525866 3,242330622 27,29374956

40

FASW

0,400

0,747

6

3

1

1

0

239,3370009 1,554308985 29,35038927

41

KBRI

0,333

0,75

3

3

1

0

1

91,90969581 -1,246118147 27,89285832

42

SPMA

0,800

0,742

4

3

0

0

0

159,9996271 2,345411497 28,36912111

43

KIAS

0,333

0,9631

4

3

1

0

0

11,13692055 3,723460103 28,48651799

44

MLIA

0,200

0,6969

6

3

1

0

0

445,9522448 0,201674199 31,90978947

45

CPIN

0,333

0,5553

7

5

1

1

0

90,64139675

8,37291843

30,66897148

46

JPFA

0,333

0,5751

5

3

1

0

0

197,3620575 2,026841597 30,38661849

47

SIPD

0,667

0,4144

8

3

0

0

0

117,6302208 0,063586364 28,66096727

48

SMCB

0,500

0,9536

8

3

1

1

0

96,32552812 3,792001466 30,47566023

49

AKPI

0,333

0,6513

5

3

1

1

0

114,9974996 0,760649884 28,43169581

50

IGAR

0,333

0,8482

3

3

0

0

0

32,8121738

9,315366038 26,58089895

51

TRST

0,500

0,5971

3

3

1

1

0

90,7330449

11,7992775

28,81303048

52

YPAS

0,333

0,8947

3

3

1

0

1

97,98367917 -2,786938954 26,49313251

53

BUDI

0,333

0,5268

7

3

1

0

0

171,197163

1,115995191

28,538062

54

DPNS

0,333

0,5118

4

3

1

0

0

13,89130094 6,020596778 26,31751986

55

EKAD

0,500

0,7545

3

3

1

0

0

50,56753502 9,983736438 26,74270784

56

ETWA

0,250

0,4815

4

3

1

0

1

340,8147653 -10,65392784 27,91698847

(24)

57

INCI

0,333

0

3

3

1

0

0

7,929550758 7,451703797 25,72043081

58

SRSN

0,375

0,7799

6

3

1

0

0

40,90519286 3,120987079 26,86174207

59

ALKA

0,500

0,9492

3

3

1

0

0

287,2461889 1,461946512 26,22403005

60

ALMI

0,500

0,8213

5

3

1

0

1

401,1323857 -0,124080177 28,79805158

61

BAJA

0,333

0

4

4

1

0

0

417,5298953 1,444441138 27,60532683

62

GDST

0,333

0,9799

5

3

1

0

1

55,62365586 -1,030914136 27,9345443

63

INAI

0,500

0,7799

5

3

1

0

0

515,2425227 2,458424442 27,52263603

64

JPRS

1,000

0,6842

4

3

1

0

1

4,312029536 -1,868894352 26,63938164

65

LION

0,333

0,577

4

3

1

0

0

35,16472626 8,165598239 27,12036714

66

LMSH

0,333

0,3233

3

3

1

0

0

20,66735086 5,291031762 25,66430808

67

PICO

0,333

0,941

2

3

1

0

0

171,1481127 2,563885693

27,1636173

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