Lampiran I
Daftar Pemilihan Sampel
No Kode Nama Perusahaan Manufaktur
Kriteria Penentuan
Sampel
Sampel
1 2 3
1 APLN Agung Podomoro Land Tbk √ √ √ Sampel 1
2 ASRI Alam Sutera Realty Tbk √ √ √ Sampel 2
3 BAPA Bekasi Asri Pemula Tbk √ √ √ Sampel 3
4 BCIP Bumi Citra Permai Tbk √ √ √ Sampel 4
5 BEST Bekasi Fajar Industrial Estate Tbk √ √ √ Sampel 5
6 BIPP Bhuwanatala Indah Permai Tbk √ √ X
7 BKDP Bukit Darmo Property Tbk √ √ X
8 BKSL Sentul City Tbk √ X X
9 BSDE Bumi Serpong Damai Tbk √ X X
10 COWL Cowell Development Tbk √ √ √ Sampel 6
11 CTRA Ciputra Development Tbk √ X X
12 CTRP Ciputra Property Tbk √ √ √ Sampel 7
13 CTRS Ciputra Surya Tbk √ √ √ Sampel 8
14 DART Duta Anggada Realty Tbk √ √ √ Sampel 9
15 DILD Intiland Development Tbk √ √ √ Sampel 10
16 DUTI Duta Pertiwi Tbk √ √ √ Sampel 11
17 ELTY Bakrieland Development Tbk √ √ X
19 FMII Fortune Mate Indonesia Tbk √ √ X
20 GAMA Gading Development Tbk √ X X
21 GMTD Gowa Makassar Tourism Development Tbk
√ √ √ Sampel 12
22 GPRA Perdana Gapuraprima Tbk √ X X
23 GWSA Greenwood Sejahtera Tbk √ √ √ Sampel 13
24 JRPT Jaya Real Property Tbk √ √ √ Sampel 14
25 KIJA Kawasan Industri Jababeka Tbk √ √ √ Sampel 15
26 KPIG Global Land and Development Tbk √ X X
27 LAMI Lamicitra Nusantara Tbk √ √ √ Sampel 16
28 LCGP Laguna Cipta Griya Tbk √ √ X
29 LPCK Lippo Cikarang Tbk √ √ √ Sampel 17
30 LPKR Lippo Karawaci Tbk √ √ √ Sampel 18
31 MDLN Modernland Realty Ltd Tbk √ √ √ Sampel 19
32 MKPI Metropolitan Kentjana Tbk √ X √
33 MTLA Metropolitan Land Tbk √ √ √ Sampel 20
34 MTSM Metro Realty Tbk √ √ x
35 NIRO Nirvana Development Tbk √ X X
36 OMRE Indonesia Prima Property Tbk √ √ X
37 PLIN Plaza Indonesia Realty Tbk √ X X
38 PPRO Pudjiati Prestige Tbk X √ √
39 PWON Pakuwon Jati Tbk √ √ √ Sampel 21
40 RBMS Ristia Bintang Mahkota Sejati Tbk √ √ X
Lampiran II
Daftar Perusahaan Sampel
No. Nama Perusahaan Singkatan
1. APLN Agung Podomoro Land Tbk
2. ASRI Alam Sutera Realty Tbk
3. BAPA Bekasi Asri Pemula Tbk
4. BCIP Bumi Citra Permai Tbk
5. BEST Bekasi Fajar Industrial Estate Tbk
6. COWL Cowell Development Tbk
7. CTRP Ciputra Property Tbk
8. CTRS Ciputra Surya Tbk
9. DART Duta Anggada Realty Tbk
No Kode Nama Perusahaan Manufaktur
Kriteria Penentuan
Sampel
Sampel
1 2 3
42 RODA Pikko Land Development Tbk √ X X
43 SCBD Dadanayasa Arthatama Tbk √ √ √ Sampel 23
44 SMDM Suryamas Dutamakmur Tbk √ X X
10. DILD Intiland Development Tbk
11. DUTI Duta Pertiwi Tbk
12. GMTD Gowa Makassar Tourism
Development Tbk
13 GWSA Greenwood Sejahtera Tbk
14 JRPT Jaya Real Property Tbk
15 KIJA Kawasan Industri Jababeka Tbk
16 LAMI Lamicitra Nusantara Tbk
17 LPCK Lippo Cikarang Tbk
18 LPKR Lippo Karawaci Tbk
19 MDLN Modernland Realty Ltd Tbk
20 MTLA Metropolitan Land Tbk
21 PWON Pakuwon Jati Tbk
22 RDTX Roda Vivatex Tbk
23 SCBD Dadanayasa Arthatama Tbk
Lampiran III
Descriptive Statistics
N Minimum Maximum Mean Std. Deviation
DER 69 .0298 2.8494 .835531 .5338064
Liquidity 69 .0008 1624.6899 25.456154 195.3610357
Ukuran Perusahaan 69 .001 31.300 3.03403 5.368031
Valid N (listwise) 69
Reputasi KAP
Frequency Percent Valid Percent
Cumulative Percent
Reputasi KAP
Frequency Percent Valid Percent
Cumulative Percent
Valid KAP Non The Big Four 49 71.0 71.0 71.0
KAP The Big Four 20 29.0 29.0 100.0
Total 69 100.0 100.0
Ketepatan Waktu Pelaporan
Frequency Percent Valid Percent
Cumulative Percent
Valid Tidak Tepat Waktu 5 7.2 7.2 7.2
Tepat Waktu 64 92.8 92.8 100.0
Classification Tablea,b
Observed
Predicted
Ketepatan Waktu Pelaporan
Percentage Correct
.00 1.00
Step 0 Ketepatan Waktu
Pelaporan
.00 0 5 .0
1.00 0 64 100.0
Overall Percentage 92.8
Omnibus Tests of Model Coefficients
Chi-square df Sig.
Step 1 Step 18.171 4 .001
Block 18.171 4 .001
Model 18.171 4 .001
Model Summary
Step -2 Log likelihood
Cox & Snell R Square
Nagelkerke R Square
1 17.704a .232 .571
a. Estimation terminated at iteration number 12 because parameter estimates changed by less than .001.
Hosmer and Lemeshow Test
Step Chi-square df Sig.
1 2.525 8 .961
Variables in the Equation
B S.E. Wald df Sig. Exp(B)
Step 1a X1 16.294 7.588 4.611 1 .032 1.193E7
X2 .543 .506 1.149 1 .284 1.720
X3 -.074 .277 .072 1 .789 .929
X4 -1.100 1.714 .412 1 .521 .333
Constant -4.062 2.778 2.138 1 .144 .017
a. Variable(s) entered on step 1: X1, X2, X3, X4.
Correlation Matrix
Constant X1 X2 X3 X4
Step 1 Constant 1.000 -.913 -.784 .015 .264
X1 -.913 1.000 .636 -.160 -.317
X2 -.784 .636 1.000 -.270 -.402
X3 .015 -.160 -.270 1.000 .100
