Analisis Faktor – Faktor yang Mempengaruhi Ketepatan Waktu Penyampaian Laporan Keuangan pada Perusahaan Real Estate dan Property di Bursa Efek Indonesia

Waktu Penelitian

No

Kegiatan

2013 – 2014

Juni

Juli

Agustus

Sept

Okt

Nov

Des

Jan

1

Penyusun

an dan

pengajuan

proposal

2

Bimbinga

n Proposal

3

Kolokium

4

Bimbinga

n tesis

5

Seminar

hasil

6

Sidang

Daftar Populasi dan Sampel Perusahaan Real Estate dan Property Tahun 2008 - 2012

No

Kode

Saham

Nama Emiten

Data Ketepatan Waktu Penyampaian Laporan keuangan tahun 2008 – 2012

No Kode

Saham Nama Emiten

Ketepatan Waktu

2008 2009 2010 2011 2012

1 ASRI Alam sutera realty Tbk 88 89 87 64 70

2 BIPP Bhuwanata Indah Permai TBk 89 112 84 120 60

3 BKSL Sentul City Tbk 140 84 83 81 84

4 COWL Cowell Development Tbk 69 64 74 81 74

5 CTRA Ciputra Development Tbk 77 78 81 86 77

6 CTRP Ciputra Property Tbk 71 78 80 85 77

7 CTRS Ciputra Surya Tbk 75 78 80 85 77

8 DART Duta Anggada Realty Tbk 107 69 76 75 74

9 DILD Intilland Development Tbk 92 91 80 85 84

10 DUTI Duta Pertiwi Tbk 58 34 35 46 44

11 ELTY Bakrieland development Tbk 75 165 80 88 152

12 GMTD Goa Makassar Tourism development Tbk 28 28 24 47 81

13 GPRA Perdana Gapura Prima Tbk 86 89 115 81 81

14 JRPT Jaya Real Property Tbk 69 60 70 71 67

15 KIJA Kawasan Industri Jababeka Tbk 112 56 82 89 86

16 LAMI Lamicitra Nusantara Tbk 33 76 84 83 117

17 LCGP Laguna Cipta griya Tbk 104 88 87 78 84

18 LPCK Lippo Cikarang Tbk 23 29 25 40 81

19 LPKR Lippo Karawaci Tbk 33 29 25 48 84

20 MDLN Modernland realty Tbk 146 181 136 117 70

21 MTSM Metro Realty Tbk 114 151 88 163 86

22 OMRE Indonesia Prima Property Tbk 79 77 82 85 84

23 PUDP Pudjiati Prestige Tbk 64 60 75 60 77

24 PWON Pakuwon jati Tbk 79 81 81 87 85

25 RBMS Ristia Bintang Mahkota Sejati Tbk 77 71 56 78 79

26 RODA Pikko Land developmet Tbk 114 88 146 78 77

27 SCBD Dayanasa Arthatama Tbk 77 68 70 71 67

28 SMDM Suryamas Dutamakmur Tbk 107 89 97 88 86

29 SMRA Summarecon Agung Tbk 78 76 75 68 74

30 ADHI Adhi Karya (Persero) Tbk 107 85 73 75 64

31 DGIK Duta Graha Indah Tbk 70 60 62 78 79

32 SSIA Surya Semesta internusa Tbk 84 84 84 71 59

33 TOTL Total Bangun Persada Tbk 84 50 145 75 77

34 WIKA Wijaya Karya (persero) Tbk 89 88 77 79 74

Data Profitabilitas tahun 2008 – 2012

No Kode

Saham Nama Emiten

ROA

2008 2009 2010 2011 2012

1 ASRI Alam sutera realty Tbk 0.0193 0.0264 0.0633 0.1003 0.1111

2 BIPP Bhuwanata Indah Permai TBk -0.2005 -0.1118 -0.0270 -0.1023 -0.0924

3 BKSL Sentul City Tbk 0.0010 0.0009 0.0136 0.0258 0.0359

4 COWL Cowell Development Tbk 0.0319 0.0660 0.0315 0.0864 0.0392

5 CTRA Ciputra Development Tbk 0.0249 0.0159 0.0275 0.0429 0.0565

6 CTRP Ciputra Property Tbk 0.0517 0.0203 0.0406 0.0391 0.0538

7 CTRS Ciputra Surya Tbk 0.0668 0.0252 0.0334 0.0565 0.0619

8 DART Duta Anggada Realty Tbk 0.0363 0.0094 0.0105 0.0155 0.0421

9 DILD Intilland Development Tbk 0.0066 0.0120 0.0762 0.0259 0.0329

10 DUTI Duta Pertiwi Tbk 0.0089 0.0479 0.0565 0.0815 0.0930

11 ELTY Bakrieland development Tbk 0.0326 0.0114 0.0105 0.0042 -0.0723

12 GMTD Goa Makassar Tourism development Tbk 0.0280 0.0441 0.0768 0.1007 0.0715

13 GPRA Perdana Gapura Prima Tbk 0.0081 0.0237 0.0297 0.0363 0.0430

14 JRPT Jaya Real Property Tbk 0.0668 0.0741 0.0804 0.0849 0.0856

15 KIJA Kawasan Industri Jababeka Tbk -0.0211 0.0051 0.0186 0.0583 0.0537

16 LAMI Lamicitra Nusantara Tbk 0.0145 0.0206 0.0475 0.0926 0.0685

17 LCGP Laguna Cipta griya Tbk -0.0039 -0.0059 -0.0032 0.0092 0.0039

18 LPCK Lippo Cikarang Tbk 0.0101 0.0166 0.0391 0.1262 0.1437

19 LPKR Lippo Karawaci Tbk 0.0315 0.0320 0.0325 0.0318 0.0532

20 MDLN Modernland realty Tbk 0.0013 0.0100 0.0190 0.0382 0.0567

21 MTSM Metro Realty Tbk -0.0116 0.0099 0.0178 0.0447 0.0384

22 OMRE Indonesia Prima Property Tbk -0.0512 0.1125 0.1382 0.1231 0.0516

23 PUDP Pudjiati Prestige Tbk 0.0162 0.0024 0.0036 0.0617 0.0585

24 PWON Pakuwon jati Tbk -0.2526 0.0422 0.0695 0.0659 0.1013

25 RBMS Ristia Bintang Mahkota Sejati Tbk 0.0082 0.0010 0.0040 -0.1027 0.0126

26 RODA Pikko Land developmet Tbk -0.0070 0.0003 -0.0072 0.0056 0.0290

27 SCBD Dayanasa Arthatama Tbk -0.0237 0.0698 0.0220 0.0209 0.0195

28 SMDM Suryamas Dutamakmur Tbk -0.0084 0.0012 -0.0009 0.0141 0.0176

29 SMRA Summarecon Agung Tbk 0.0259 0.0375 0.0380 0.0480 0.0728

30 ADHI Adhi Karya (Persero) Tbk 0.0159 0.0294 0.0385 0.0299 0.0271

31 DGIK Duta Graha Indah Tbk 0.0441 0.0447 0.0360 0.0054 0.0270

32 SSIA Surya Semesta internusa Tbk -0.0052 0.0079 0.0485 0.0947 0.1521

33 TOTL Total Bangun Persada Tbk 0.0130 0.0403 0.0508 0.0651 0.0880

34 WIKA Wijaya Karya (persero) Tbk 0.0270 0.0332 0.0453 0.0470 0.0462

Data

Leverage

tahun 2008 – 2012

No Kode

Saham Nama Emiten

DER

2008 2009 2010 2011 2012

1 ASRI Alam sutera realty Tbk 0.7373 0.8430 1.0739 1.1557 1.3133

2 BIPP Bhuwanata Indah Permai TBk 0.8078 0.9601 1.0358 1.6559 1.1071

3 BKSL Sentul City Tbk 1.6000 0.2191 0.1681 1.5145 0.2778

4 COWL Cowell Development Tbk 0.7448 0.5812 1.0455 1.3543 0.5685

5 CTRA Ciputra Development Tbk 0.3771 0.3428 0.4335 0.5070 0.7715

6 CTRP Ciputra Property Tbk 0.0810 0.0655 0.0754 0.1962 0.4877

7 CTRS Ciputra Surya Tbk 0.4416 0.4584 0.5976 0.8107 0.9996

8 DART Duta Anggada Realty Tbk 3.3452 3.8275 2.4667 0.8293 0.5129

9 DILD Intilland Development Tbk 0.8258 0.8258 0.2725 0.4983 0.5419

10 DUTI Duta Pertiwi Tbk 0.8111 1.7866 0.5520 0.4557 0.2786

11 ELTY Bakrieland development Tbk 0.6952 1.2481 0.8206 0.6243 0.6625

12 GMTD Goa Makassar Tourism development Tbk 2.0917 1.9247 1.7999 1.8090 0.3509

13 GPRA Perdana Gapura Prima Tbk 1.6368 1.3320 0.9700 0.8973 2.5954

14 JRPT Jaya Real Property Tbk 0.7476 0.8671 1.0965 1.1493 1.2500

15 KIJA Kawasan Industri Jababeka Tbk 0.8584 0.9850 0.9966 0.5985 0.7804

16 LAMI Lamicitra Nusantara Tbk 2.6202 2.1987 1.8265 1.0865 0.8867

17 LCGP Laguna Cipta griya Tbk 0.1164 0.1492 0.0821 0.0871 0.1122

18 LPCK Lippo Cikarang Tbk 1.9641 2.1117 1.9623 1.4858 1.3053

19 LPKR Lippo Karawaci Tbk 1.5393 1.3993 1.0345 0.9406 1.1682

20 MDLN Modernland realty Tbk 0.7729 0.6965 0.8263 1.0314 1.0628

21 MTSM Metro Realty Tbk 0.2640 0.1965 0.4104 0.2638 0.2279

22 OMRE Indonesia Prima Property Tbk 2.5134 1.4723 0.8842 0.4697 0.4276

23 PUDP Pudjiati Prestige Tbk 0.1747 0.2536 0.2863 0.4156 0.4196

24 PWON Pakuwon jati Tbk 2.4622 1.9390 1.2686 1.4207 1.4137

25 RBMS Ristia Bintang Mahkota Sejati Tbk 0.1033 0.0472 0.0711 0.0834 0.0771

26 RODA Pikko Land developmet Tbk 0.0080 0.0780 0.0085 0.5736 0.7823

27 SCBD Dayanasa Arthatama Tbk 1.8846 0.9567 0.5791 0.3351 0.3397

28 SMDM Suryamas Dutamakmur Tbk 0.5035 0.5188 0.2375 0.1940 0.2475

29 SMRA Summarecon Agung Tbk 1.3092 1.5925 1.8609 2.2696 1.8507

30 ADHI Adhi Karya (Persero) Tbk 7.7454 6.6857 4.7148 5.1724 5.6661

31 DGIK Duta Graha Indah Tbk 0.5930 0.6297 1.0185 0.5477 0.7452

32 SSIA Surya Semesta internusa Tbk 2.0051 1.7622 1.6442 1.4459 1.9076

33 TOTL Total Bangun Persada Tbk 2.0047 1.6216 1.7713 1.8163 1.9243

34 WIKA Wijaya Karya (persero) Tbk 3.1084 2.6517 2.4253 2.7501 2.8895

Data

Ukuran Perusahaan tahun 2008 – 2012

No Kode

Saham Nama Emiten

TOTAL ASSET (dalam milyaran rupiah) 2008 2009 _{2010 2011 2012}

1 ASRI Alam sutera realty Tbk 3056.00 3559.96 4587.99 6007.55 10.95

2 BIPP Bhuwanata Indah Permai TBk 216.88 195.07 191.37 197.34 178.40

3 BKSL Sentul City Tbk 2543.18 2784.02 4814.32 5290.38 6154.23

4 COWL Cowell Development Tbk 207.45 207.51 266.94 385.68 1778.43

5 CTRA Ciputra Development Tbk 8108.44 8553.95 9378.34 11524.87 15023.39

6 CTRP Ciputra Property Tbk 3625.08 3651.89 3823.46 4314.65 5933.87

7 CTRS Ciputra Surya Tbk 2159.22 2268.63 2609.23 3529.03 4428.21

8 DART Duta Anggada Realty Tbk 2774.51 3213.32 2561.93 4103.89 4.29

9 DILD Intilland Development Tbk 2140.13 2140.13 4599.24 5691.91 6091.75

10 DUTI Duta Pertiwi Tbk 4513.53 4429.50 4723.37 5188.19 6592.25

11 ELTY Bakrieland development Tbk 8334.99 11592.63 17064.20 17707.95 15235.63

12 GMTD Goa Makassar Tourism development Tbk 287.04 305.64 358.99 487.19 900.60

13 GPRA Perdana Gapura Prima Tbk 1409.10 1323.19 1184.69 1236.26 1310.25

14 JRPT Jaya Real Property Tbk 2.21 2.59 3295.72 4.08 5.00

15 KIJA Kawasan Industri Jababeka Tbk 2961.05 3194.00 3335.86 5597.36 7077.82

16 LAMI Lamicitra Nusantara Tbk 0.64 0.61 604.53 0.59 0.61

17 LCGP Laguna Cipta griya Tbk 184.60 181.90 170.70 169.80 173.80

18 LPCK Lippo Cikarang Tbk 1401.41 1551.02 1670.03 2041.96 2832.00

19 LPKR Lippo Karawaci Tbk 11787.78 12127.64 16155.38 18259.17 24869.30

20 MDLN Modernland realty Tbk 1846.26 236.42 2032.64 2410.40 4591.92

21 MTSM Metro Realty Tbk 95.56 97.91 110.80 106.38 108.48

22 OMRE Indonesia Prima Property Tbk 771.69 744.87 767.52 738.22 774.04

23 PUDP Pudjiati Prestige Tbk 244.09 266.02 285.28 340.75 361.18

24 PWON Pakuwon jati Tbk 3.56 3.48 3.94 5.74 7.57

25 RBMS Ristia Bintang Mahkota Sejati Tbk 118.30 119.18 117.30 135.94 152.81

26 RODA Pikko Land developmet Tbk 1494.42 1494.42 1317.11 2231.73 2442.06

27 SCBD Dayanasa Arthatama Tbk 4.08 3.80 3.48 3.48 3.56

28 SMDM Suryamas Dutamakmur Tbk 2031.55 2048.24 2063.05 2.45 2.64

29 SMRA Summarecon Agung Tbk 3.63 4.46 6.14 8.10 10.88

30 ADHI Adhi Karya (Persero) Tbk 81.48 5629.45 4927.70 6112.95 7872.07

31 DGIK Duta Graha Indah Tbk 60.84 1494.79 1959.24 1485.58 1757.96

32 SSIA Surya Semesta internusa Tbk 2251.37 2235.44 2382.64 2937.94 4854.63

33 TOTL Total Bangun Persada Tbk 1337.63 1289.55 1589.35 1897.42 2064.07

34 WIKA Wijaya Karya (persero) Tbk 5.77 5.70 6.29 8.32 10.95

Data

Struktur Kepemilikan tahun 2008 – 2012

No

Kode

Saham

Nama Emiten

Struktur Kepemilikan (dalam ratusan juta

rupiah)

2008

2009

2010

2011

2012

1 ASRI Alam sutera realty Tbk 134.19 134.19 88.46 93.99 92.34 2 BIPP Bhuwanata Indah Permai TBk 6.14 6.14 6.14 7.76 10.40 3 BSDE Bukit Serpong Damai Tbk 98.42 98.42 129.26 129.26 129.26 4 COWL Cowell Development Tbk 4.99 4.99 4.99 4.99 46.15 5 CTRA Ciputra Development Tbk 30.56 29.34 12.25 12.25 12.25 6 CTRP Ciputra Property Tbk 31.40 31.91 33.65 34.53 34.53 7 CTRS Ciputra Surya Tbk 10.68 12.40 12.40 12.40 12.40 8 DART Duta Anggada Realty Tbk 25.11 25.11 0.05 24.99 28.17 9 DILD Intilland Development Tbk 26.89 26.89 62.97 51.40 43.68 10 DUTI Duta Pertiwi Tbk 15.85 15.85 15.78 15.78 16.38 11 ELTY Bakrieland development Tbk 82.28 70.87 7.79 49.65 28.69 12 GMTD Goa Makassar Tourism development Tbk 0.64 0.64 0.66 0.66 0.66 13 GPRA Perdana Gapura Prima Tbk 27.39 4.89 21.59 22.23 36.24 14 JRPT Jaya Real Property Tbk 20.89 14.09 20.89 20.89 20.89 15 KIJA Kawasan Industri Jababeka Tbk 8.88 8.88 8.07 46.49 34.73 16 LAMI Lamicitra Nusantara Tbk 10.67 10.67 10.67 10.67 10.67 17 LCGP Laguna Cipta griya Tbk 10.44 6.33 6.33 5.98 0.12 18 LPCK Lippo Cikarang Tbk 3.98 3.39 2.94 2.94 2.94 19 LPKR Lippo Karawaci Tbk 52.39 124.27 40.47 41.27 41.27 20 MDLN Modernland realty Tbk 12.97 12.97 19.92 17.18 25.79 21 MTSM Metro Realty Tbk 0.00 0.89 0.47 1.88 1.88 22 OMRE Indonesia Prima Property Tbk 15.78 15.78 15.78 15.78 15.78 23 PUDP Pudjiati Prestige Tbk 1.25 1.67 1.67 1.67 1.84 24 PWON Pakuwon jati Tbk 82.80 82.80 82.80 102.03 338.90 25 RBMS Ristia Bintang Mahkota Sejati Tbk 1.44 1.16 2.11 0.79 0.63 26 RODA Pikko Land developmet Tbk 91.65 91.65 91.65 92.84 92.84 27 SCBD Dayanasa Arthatama Tbk 27.38 27.38 27.38 27.38 27.38 28 SMDM Suryamas Dutamakmur Tbk 34.89 34.89 34.89 34.89 34.89 29 SMRA Summarecon Agung Tbk 27.40 20.94 26.42 26.03 26.52 30 ADHI Adhi Karya (Persero) Tbk 10.19 10.19 10.09 10.09 10.09 31 DGIK Duta Graha Indah Tbk 1.60 35.69 35.69 35.69 35.53 32 SSIA Surya Semesta internusa Tbk 7.11 -3.50 6.15 17.95 15.74 33 TOTL Total Bangun Persada Tbk 15.54 15.54 19.27 19.27 19.27 34 WIKA Wijaya Karya (persero) Tbk 43.80 40.00 40.00 40.00 40.00

Data

Kualitas KAP tahun 2008 – 2012

No Kode

Saham Nama Emiten

KUALITAS KAP

2008 2009 2010 2011 2012

1 ASRI Alam sutera realty Tbk 0 0 0 0 0

2 BIPP Bhuwanata Indah Permai Tbk 0 0 0 0 0

3 BKSL Sentul City Tbk 0 0 0 0 0

4 COWL Cowell Development Tbk 0 0 0 0 0

5 CTRA Ciputra Development Tbk 0 1 1 1 1

6 CTRP Ciputra Property Tbk 0 1 1 1 1

7 CTRS Ciputra Surya Tbk 0 1 1 1 1

8 DART Duta Anggada Realty Tbk 1 1 1 1 1

9 DILD Intilland Development Tbk 0 0 0 0 0

10 DUTI Duta Pertiwi Tbk 0 0 0 0 0

11 ELTY Bakrieland development Tbk 0 0 0 0 0

12 GMTD Goa Makassar Tourism development Tbk 0 0 0 0 0

13 GPRA Perdana Gapura Prima Tbk 0 0 0 0 0

14 JRPT Jaya Real Property Tbk 0 0 0 0 0

15 KIJA Kawasan Industri Jababeka Tbk 0 0 0 0 0

16 LAMI Lamicitra Nusantara Tbk 0 0 0 0 0

17 LCGP Laguna Cipta griya Tbk 0 0 0 0 0

18 LPCK Lippo Cikarang Tbk 0 0 0 0 0

19 LPKR Lippo Karawaci Tbk 0 0 0 0 0

20 MDLN Modernland realty Tbk 1 1 0 0 0

21 MTSM Metro Realty Tbk 0 0 0 0 0

22 OMRE Indonesia Prima Property Tbk 1 1 1 1 1

23 PUDP Pudjiati Prestige Tbk 0 0 0 0 0

24 PWON Pakuwon jati Tbk 1 1 1 1 1

25 RBMS Ristia Bintang Mahkota Sejati Tbk 0 0 0 0 0

26 RODA Pikko Land developmet Tbk 0 0 0 0 0

27 SCBD Dayanasa Arthatama Tbk 0 0 0 0 0

28 SMDM Suryamas Dutamakmur Tbk 1 1 1 0 0

29 SMRA Summarecon Agung Tbk 1 1 1 1 1

30 ADHI Adhi Karya (Persero) Tbk 0 0 0 0 0

31 DGIK Duta Graha Indah Tbk 0 0 0 0 0

32 SSIA Surya Semesta internusa Tbk 1 1 1 0 0

33 TOTL Total Bangun Persada Tbk 0 0 0 0 0

34 WIKA Wijaya Karya (persero) Tbk 0 0 0 0 0

Data

Komite Audit tahun 2008 – 2012

No Kode

Saham Nama Emiten

Komite Audit

2008 2009 2010 2011 2012

1 ASRI Alam sutera realty Tbk 4 3 3 3 4

2 BIPP Bhuwanata Indah Permai Tbk 4 4 4 4 6

3 BKSL Sentul City Tbk 4 4 4 4 4

4 COWL Cowell Development Tbk 3 3 3 3 3

5 CTRA Ciputra Development Tbk 5 5 5 5 4

6 CTRP Ciputra Property Tbk 6 4 6 6 4

7 CTRS Ciputra Surya Tbk 6 6 4 4 4

8 DART Duta Anggada Realty Tbk 4 4 6 6 6

9 DILD Intilland Development Tbk 6 6 5 4 3

10 DUTI Duta Pertiwi Tbk 3 5 5 4 4

11 ELTY Bakrieland development Tbk 4 4 4 4 4

12 GMTD Goa Makassar Tourism development Tbk 6 6 6 6 4

13 GPRA Perdana Gapura Prima Tbk 4 4 3 2 2

14 JRPT Jaya Real Property Tbk 4 4 4 4 4

15 KIJA Kawasan Industri Jababeka Tbk 3 3 3 3 3

16 LAMI Lamicitra Nusantara Tbk 3 3 3 3 3

17 LCGP Laguna Cipta griya Tbk 3 3 3 3 3

18 LPCK Lippo Cikarang Tbk 5 5 5 5 5

19 LPKR Lippo Karawaci Tbk 8 8 8 7 7

20 MDLN Modernland realty Tbk 3 3 4 4 4

21 MTSM Metro Realty Tbk 4 4 4 4 4

22 OMRE Indonesia Prima Property Tbk 3 4 4 5 5

23 PUDP Pudjiati Prestige Tbk 3 3 3 3 3

24 PWON Pakuwon jati Tbk 3 3 4 4 4

25 RBMS Ristia Bintang Mahkota Sejati Tbk 3 3 3 3 3

26 RODA Pikko Land developmet Tbk 4 3 4 3 3

27 SCBD Dayanasa Arthatama Tbk 3 3 3 3 3

28 SMDM Suryamas Dutamakmur Tbk 3 3 3 3 3

29 SMRA Summarecon Agung Tbk 4 3 3 3 3

30 ADHI Adhi Karya (Persero) Tbk 4 4 4 4 4

31 DGIK Duta Graha Indah Tbk 3 3 3 3 3

32 SSIA Surya Semesta internusa Tbk 4 4 4 4 5

33 TOTL Total Bangun Persada Tbk 4 4 4 4 4

34 WIKA Wijaya Karya (persero) Tbk 4 6 4 4 6

Data

Dewan Komisaris Independen tahun 2008 – 2012

No Kode

Saham Nama Emiten

DKI

2008 2009 2010 2011 2012

1 ASRI Alam sutera realty Tbk 2 2 2 2 2

2 BIPP Bhuwanata Indah Permai TBk 2 2 2 2 1

3 BKSL Sentul City Tbk 2 2 3 3 3

4 COWL Cowell Development Tbk 1 1 1 1 1

5 CTRA Ciputra Development Tbk 3 3 3 3 2

6 CTRP Ciputra Property Tbk 2 2 2 2 2

7 CTRS Ciputra Surya Tbk 2 2 2 2 2

8 DART Duta Anggada Realty Tbk 2 2 1 1 1

9 DILD Intilland Development Tbk 1 1 3 2 2

10 DUTI Duta Pertiwi Tbk 3 3 2 2 2

11 ELTY Bakrieland development Tbk 2 2 2 2 2

12 GMTD Goa Makassar Tourism development Tbk 3 3 4 2 2

13 GPRA Perdana Gapura Prima Tbk 2 2 2 1 1

14 JRPT Jaya Real Property Tbk 2 2 2 2 2

15 KIJA Kawasan Industri Jababeka Tbk 1 0 0 0 0

16 LAMI Lamicitra Nusantara Tbk 1 1 1 1 1

17 LCGP Laguna Cipta griya Tbk 1 0 1 1 1

18 LPCK Lippo Cikarang Tbk 3 3 3 3 3

19 LPKR Lippo Karawaci Tbk 7 7 5 4 5

20 MDLN Modernland realty Tbk 1 1 2 2 2

21 MTSM Metro Realty Tbk 2 2 2 2 2

22 OMRE Indonesia Prima Property Tbk 1 2 3 3 3

23 PUDP Pudjiati Prestige Tbk 1 1 1 1 1

24 PWON Pakuwon jati Tbk 3 1 2 2 1

25 RBMS Ristia Bintang Mahkota Sejati Tbk 1 1 1 1 1

26 RODA Pikko Land developmet Tbk 2 1 2 1 1

27 SCBD Dayanasa Arthatama Tbk 0 0 1 1 1

28 SMDM Suryamas Dutamakmur Tbk 0 0 0 0 0

29 SMRA Summarecon Agung Tbk 2 2 2 2 2

30 ADHI Adhi Karya (Persero) Tbk 2 1 2 2 2

31 DGIK Duta Graha Indah Tbk 1 2 1 2 1

32 SSIA Surya Semesta internusa Tbk 2 2 0 2 2

33 TOTL Total Bangun Persada Tbk 3 3 2 2 2

34 WIKA Wijaya Karya (persero) Tbk 2 2 2 2 2

UJI ASUMSI KLASIK SEBELUM TRANSFORMASI

Regression

Model Summary

b

Model

R

R Square

Adjusted R

Square

Std. Error of the

Estimate

Durbin-Watson

1

.424

a

.180

.144

24.19852

1.415

a. Predictors: (Constant), KomInd, KAP, Outsider, ROA, DER, TotAss, KomAud

b. Dependent Variable: TepatWaktu

ANOVA

b

Model

Sum of Squares

df

Mean Square

F

Sig.

1

Regression

20804.945

7

2972.135

5.076

.000

a

Residual

94862.049

162

585.568

Total

115666.994

169

a. Predictors: (Constant), KomInd, KAP, Outsider, ROA, DER, TotAss, KomAud

b. Dependent Variable: TepatWaktu

Coefficients

a

Model

Unstandardized

Coefficients

Standardized

Coefficients

t

Sig.

Collinearity Statistics

B

Std. Error

Beta

Tolerance

VIF

1 (Constant)

104.663

7.597

13.777

.000

Model

a. Dependent Variable: TepatWaktu

Collinearity Diagnosticsa

Predicted Value 44.8521 111.9646 80.0059 11.09532 170

Std. Predicted Value -3.168 2.880 .000 1.000 170

Standard Error of Predicted Value 2.294 15.721 4.868 1.969 170

Adjusted Predicted Value 46.8972 124.2902 80.1015 11.55320 170

Residual -5.03610E1 88.90710 .00000 23.69206 170

Std. Residual -2.081 3.674 .000 .979 170

Stud. Residual -2.108 3.711 -.002 1.002 170

Deleted Residual -5.16527E1 90.68142 -.09567 24.84646 170

Stud. Deleted Residual -2.131 3.867 .003 1.017 170

Mahal. Distance .525 70.331 6.959 8.085 170

Cook's Distance .000 .119 .006 .017 170

One-Sample Kolmogorov-Smirnov Test

Unstandardized

Residual

N

170

Normal Parameters

a

_Mean

_.0000000

Std. Deviation

23.69206407

Most Extreme Differences

Absolute

.144

Positive

.144

Negative

-.082

Kolmogorov-Smirnov Z

1.884

UJI ASUMSI KLASIK SETELAH TRANSFORMASI

Regression

Model Summary

b

Model

R

R Square

Adjusted R

Square

Std. Error of the

Estimate

Durbin-Watson

1

.497

a

.247

.215

.31748

1.189

a. Predictors: (Constant), KomInd, KAP, Outsider, ROA, DER, TotAss, KomAud

b. Dependent Variable: TepatWaktu

ANOVA

b

Model

Sum of Squares

df

Mean Square

F

Sig.

1

Regression

5.365

7

.766

7.604

.000

a

Residual

16.328

162

.101

Total

21.693

169

a. Predictors: (Constant), KomInd, KAP, Outsider, ROA, DER, TotAss, KomAud

b. Dependent Variable: TepatWaktu

Coefficients

a

Model

Unstandardized

Coefficients

Standardized

Coefficients

t

Sig.

Collinearity Statistics

B

Std. Error

Beta

Tolerance

VIF

1 (Constant)

6.586

.675

9.763

.000

Coefficient Correlations

a. Dependent Variable: TepatWaktu

Collinearity Diagnosticsa

Adjusted Predicted Value 3.8204 4.9072 4.3249 .18173 170

Residual -.92100 .89509 .00000 .31083 170

Std. Residual -2.901 2.819 .000 .979 170

Stud. Residual -2.942 2.864 -.001 1.002 170

One-Sample Kolmogorov-Smirnov Test

Unstandardized

Residual

N

170

Normal Parameters

a

Mean

.0000000

Std. Deviation

.31083323

Most Extreme Differences

Absolute

.093

Positive

.070

Negative

-.093

Kolmogorov-Smirnov Z

1.207

Asymp. Sig. (2-tailed)

.109