Pengaruh Tenur KAP, Reputasi KAP dan Rotasi KAP terhadap Kualitas Audit (Studi Empiris Pada Perusahaan – Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia) - Unika Repository

(1)

LAMPIRAN 1:

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2004 2005 2006 2007 2008 2009 2010 2011 2012

1. ADES KPMG - Siddharta Siddharta & Widjaja

KPMG - Siddharta Siddharta & Widjaja

Grant Thornton – hendrawin ata gani & hidayat

Grant

Thornton – hendrawinata gani & hidayat

Baker tilly

- Johan

Malonda mustika & rekan

Baker tilly - Johan

Malonda mustika & rekan

Baker tilly - Johan Malonda mustika & Saptoto

RSM AAJ- Aryanto,Am ir Jusuf , Mawar & Saptoto

RSM AAJ-

Zeinirwan Santosa

Dedy Zeinirwan Santosa

ARH & J – ACHMAD , rasyid, hisbullah & jerry

ARH & J – ACHMAD , rasyid, hisbullah & jerry

ARH & J – ACHMAD , rasyid, hisbullah & jerry Hadiwinata, Hidajat Arsono , Ade Fatma & rekan

BWP –

Budiman,

wawan ,

pamudji & rekan

4. AKPI EY – Prasetio

EY –

Prasetio

EY –

Purwanto

EY –

Purwantono

EY –

Purwantono

EY –

Purwantono

EY – Purwanton o

Suherman

EY –

Purwantono Suherman & Surja

EY –

(3)

Sarwoko & Sandjaja

no Sarwoko &

Sandjaja

Sarwoko & Sandjaja

& Surja

5. AKRA EY – Prasetio Sarwoko & Sandjaja

Deloitte- Osman Ramli Satrio dan rekan

EY –

Purwanto Sarwoko & Sandjaja

EY –

Purwanto Sarwoko & Sandjaja

EY –

Purwanto Sarwoko & Sandjaja

EY –

Purwanton o

Suherman & Surja

EY –

6. ALMI Deloitte - Hans Tuanakotta Mustoffa & Halim

RSM AAJ - Aryanto Amir Yusuf Aryanto Amir Yusuf & Mawar

PKF – Paul hadiwinata, hidajat, arsono , & rekan

PKF – Paul hadiwinata, hidajat, arsono , ade fatma & rekan

PKF – Paul hadiwinata, hidajat, arsono , ade fatma & rekan

7. AMFG EY – Prasetio Sarwoko & Sandjaja

EY –

Prasetio Sarwoko & Sandjaja

EY –

Purwanton o Sarwoko & Sandjaja

EY –

Purwantono Sarwoko & Sandjaja

KPMG -

Siddharta Siddharta & Widjaja

KPMG -

Siddharta & Widjaja

KPMG - Siddharta & Widjaja

KPMG -

Siddharta & Widjaja

(4)

8. APLI Allintt –

Tanubrata sutanto fahmi & rekan

Tanubrata sutanto fahmi & rekan

EY –

Purwanton o,

9. ARGO Deloitte - Hans Tuanakotta Mustoffa & Halim

PKF – Paul hadiwinata, hidajat, arsono , & rekan

Parkerr Randall - Rama

Wendra

Parkerr

Randall - Rama

Wendra

Anwar & Prasetio Sarwoko & Sandjaja

EY –

Purwanto no

Sarwoko &

Sandjaja

EY –

Purwanton o

EY –

11. ASGR PWC – Haryanto Sahari dan Rekan

PWC –

Haryanto Sahari dan Rekan

PWC –

PWC –

Tanudiredj a, Wibisana & Rekan

PWC –

(5)

12. ASII PWC – Haryanto Sahari dan Rekan

PWC –

PWC –

PWC –

Tanudiredja, Wibisana & Tuanakotta Mustoffa & Halim

Deloitte- Osman Ramli Satrio dan rekan

PWC –

Haryanto Sahari dan Rekan

PWC –

PWC –

PWC –

Tanudiredja, Wibisana & Prasetio Sarwoko & Sandjaja

EY –

Purwanto no

Sarwoko &

Sandjaja

EY –

Purwanton o

EY –

15. BIMA KBS- Koesbandij ah, Beddy Samsi & Setiasih

KBS- Koesbandija h, Beddy Samsi & Setiasih

AF rachman &

soetjipto ws

AF rachman & soetjipto ws

Sanusi, supardi & sorgiharto

Sanusi, supardi & sorgiharto

(6)

16. BRNA Deloitte - Hans Tuanakotta Mustoffa & Halim

DELOITTE - Osman Ramli Satrio & Rekan

DELOITE- Osman Ramli Satrio & Rekan

Deloitte – Osman Bing Satrio & Hidayat

Grant

Thornton – Hendrawinat a Gani & Hidayat

Grant Thornton – Hendrawina ta Gani & Hidayat

Kreston Internasiona

l -

Hendrawina ta Eddy & Siddharta

Kreston Internasiona

l -

Hendrawina ta Eddy & Siddharta 17. BTON Deloitte -

Hans Tuanakotta Mustoffa & Halim

Deloitte – Osman Ramli Satrio & Rekan Osman Bing Satrio & Saptoto

RSM AAJ- Aryanto,Am ir Jusuf, Mawar & Saptoto

RSM AAJ- Aryanto,Ami r Jusuf, Mawar & Saptoto

RSM AAJ- Aryanto,A mir Jusuf, Mawar & Saptoto 18. BUDI Nexia Int –

Johan Malonda Astikska & rekan

Nexia Int – Johan Malonda Astikska & rekan

Baker tilly

- Johan

Malonda mustika & rekan

Baker tilly - Johan Malonda mustika & rekan

Baker tilly - Johan

Malonda mustika & rekan

Moore Stephen – Mulyamin Sensi Suryanto

Moore Stephen – Mulyamin Sensi Suryanto

19. CEKA DRS. A.

Salam Rauf & Partner

SC Purwantono, Sarwoko &

Ernst & Young- Purwantono, Sarwoko &

EY –

Purwanton o

Suherman

EY –

(7)

Nurdiyama n

& sandjojo sandjojo sandjojo & Surja

20. CTBN EY – Prasetio Sarwoko & Sandjaja

EY –

Ernst & Young- Purwanto no, Sarwoko &

sandjaja

Ernst & Young- Purwantono, Sarwoko & sandjaja

EY –

Purwanton o

EY –

21. DAVO Hidajat Rahardjo

IBDO –

tanubrata Yogi Sibarani Hananta

IBDO - Tanubrata sutanto Sibarani

Nexia Int – Kanaka Puradiredj a, Robert

Yogi ,

Suhartono

Albert Silalahi & rekan

BDO –

Tanubrata Sutanto & rekan

BDO –

Tanubrata Sutanto Fahmi & rekan

Dbsd&a – Doli,

Bambang , Sulistiyanto, Dadang & Ali

Dbsd&a – Doli,

Bambang , Sulistiyanto , Dadang & Ali

22. DLTA Deloitte - Hans Tuanakotta Mustoffa & Halim

DELOITT E - Osman Ramli Satrio & Rekan

DELOITT E - Osman bing Satrio & Rekan

DELOITTE - Osman bing Satrio & Rekan

(8)

23. DPNS HMR – Rasidi

HMR –

Husni , Mucharam , Rasidi

HMR –

Moore

Stephen –

Mulyamin Sensi Suryanto

PKF – Paul hadiwinata, hidajat, arsono , ade fatma & rekan

24. DVLA EY – Prasetio Sarwoko & Sandjaja

EY –

Purwanto no

Sarwoko &

Sandjaja

EY –

Purwanton o

EY –

Purwantono Suherman & Surja Darmawan

KTF & D , Kanto Tony Frans &

Darmawan

KTF & D , Kanto Tony Frans & Darmawan

Morison Internationa l – Tjahjadi, Pradhono & Teramiharj a

Morison Internationa l – Tjahjadi, Pradhono & Teramiharja

Morison International – Tjahjadi, Pradhono & Teramiharja

Morison Internationa l – Tjahjadi, Pradhono & Teramiharja

26. ERTX EY – Prasetio

EY –

Prasetio

PKF –

Paul

PKF – Paul hadiwinata,

PKF – Paul hadiwinata,

PKF – Paul hadiwinata,

(9)

Sarwoko & Sandjaja

hadiwinat a, hidajat, arsono , & rekan

hidajat, arsono , & rekan

hidajat, arsono , ade fatma & rekan

hidajat, arsono , ade fatma & rekan

27. ETWA EY – Prasetio Sarwoko & Sandjaja

EY –

Purwanto no

Sarwoko &

Sandjaja

EY –

RSM AAJ- Aryanto,A mir Jusuf, Mawar & Saptoto

Grant Thormtom – Gani

Mulyadi & Handayani

Grant Thormtom

– Gani

Mulyadi & Handayani

28. FAST EY – Prasetio Sarwoko & Sandjaja

EY –

Purwanto no

Sarwoko &

Sandjaja

EY –

Purwanton o

EY –

29. FASW EY – Prasetio Sarwoko & Sandjaja

EY –

DELOITT

DELOITTE - Osman

(10)

Rekan 30. GJTL Deloitte -

Hans Tuanakotta Mustoffa & Halim

DELOITE - Osman

DELOITTE - Osman

Bismar, Salmon & rekan

Drs. Yanuar Mulyana

Bismar, Muntalib & Yunus

Doli ,

Bambang, Sudamardji & Dadang

Doli , Bambang, Sudamardji & Dadang

Doli ,

Bambang, Sudamardji & Dadang

Drs. Bambang Sudaryono & rekan

32. HMSP EY – Prasetio Sarwoko & Sandjaja

PWC –

PWC –

PWC –

PWC –

Tanudireja, Wibisana & rekan

PWC –

33. IGAR Deloitte - Hans Tuanakotta Mustoffa & Halim Aryanto Amir Jusuf & Mawar

RSM AAJ- Aryanto Amir Jusuf & Mawar

RSM AAJ- Aryanto Amir Jusuf Mawar & Saptoto

RSM AAJ- Aryanto Amir Jusuf Mawar & Saptoto

(11)

34. IKAI Kosasih & Nurdiyam an

Kosasih & Nurdiyaman

Kosasih & Nurdiyama n

Kosasih & Nurdiyaman

Kosasih , Nurdiyaman & Tjahjo

Griselda, Wisnu & Arum

Hadori Sugiarto Adi & rekan

Dbsd&a – Doli,

Bambang , Sulistiyant o, Dadang & Ali

35. INAF HLB- Hadori & rekan

HLB-

Hadori & rekan

HLB- Hadori & rekan

HLB-

Hadori & rekan

HLB-

Hadori & rekan

Husni, Mucharam & Rasidi

Husni, Mucharam & Rasidi

Husni,

Mucharam & Rasidi

Kreston Internation

al –

Hendrawin ata Eddy &

Siddharta

36. INAI Deloitte - Hans Tuanakotta Mustoffa & Halim

RSM AAJ- Aryanto Amir Jusuf & Mawar

PKF – Paul hadiwinata, hidajat, arsono , ade fatma & rekan

(12)

Griselda Griselda Griselda Griselda Griselda Griselda Budianto & Prasetio, Sarwoko & Sandjaja

EY –

Prasetio, Sarwoko & Sandjaja

EY –

Purwanto no

Sarwoko &

Sandjaja

EY –

Purwanton o

EY –

39. INDS A.Krisnawa n & rekan

A. Krisnawan & rekan

Supoyo, Eddy & Rekan

Supoyo, Eddy & Rekan

SSS- Supoyo, sutjahjo,sub yantara & rekan

SSS- Supoyo, sutjahjo,sub yantara & rekan

SSS- Supoyo, sutjahjo,suby antara & rekan

Tanubrata sutanto fahmi & Mulyamin Sensi Suryanto

Moore Stephen – Mulyamin Sensi Suryanto

DELOITTE

- Osman

Richard Risambessy

(13)

Malonda Astika & rekan

Malonda Astika & Malonda Mustika & rekan

& rekan & rekan

42. INTP EY – Prasetio Sarwoko & Sandjaja

EY –

Purwanto no

Sarwoko &

Sandjaja

EY –

Purwanton o

EY –

43. JECC Deloitte - Hans Tuanakotta Mustoffa & Halim

IBDO –

tanubrata Yogi Sibarani Hananta

IBDO - Tanubrata sutanto fibarani

IBDO -

Tanubrata sutanto & rekan

IBDO - Tanubrata sutanto & rekan

IBDO -

Tanubrata sutanto & rekan

IBDO -

Tanubrata sutanto fahmi & rekan

IBDO -

Tanubrata sutanto fahmi & rekan

IBDO - Tanubrata sutanto fahmi & rekan

44. JKSW Heliantono & rekan

Heliantono & rekan rasyid, hisbullah & jerry

ARH& J – Achmad , rasyid, hisbullah & jerry

Muhammad Sofwan & rekan

(14)

45. JPRS EY – Prasetio Sarwoko & Sandjaja

DELOITTE - Osman Saptoto

RSM AAJ- Aryanto,A mir Jusuf, Mawar & Saptoto 46. KAEF EY –

Alliott - Rasin, Ichwan & rekan

Parker Randall – Rama wendra

Parker Randall – Rama wendra

Parker Randall – Rama

wendra

Grant Thornton – Hendrawin ta gani & hidayat

Kreston Internationa

l –

Hendrawina ta Eddy & Siddharta

Kreston Internationa

l –

Hendrawina ta Eddy & Siddharta 47. KBLI DELOITT

E - Osman Ramli Satrio & Rekan

DELOITTE - Osman

DELOITTE - Osman Wirawan & Rekan

WBI – Drs. Wirawan & Rekan

Nexia Int- Kanaka Puradiredj a,

Nexia Int- Kanaka Puradiredja, Suhartono

Dbsd&a – doli,

bambang, sulitiyanto,

Dbsd&a – doli,

bambang, sulitiyanto,

Dbsd&a – doli,

bambang, sulitiyanto,

(15)

Suhartono dadang & ali

dadang & ali

dadang & ali n , tjahjo & rekan

49. KBRI Terdaftar

2008

Parker Randall – Rama wendra

MOZA –

Drs. Moch. Zainudin

UHY –

Hananta budianto & rekan

UHY –

Hananta budianto & rekan

UHY –

Hananta budianto & rekan

50. KDSI SC INT – Kosasih & Nurdiyama n

SC INT – Kosasih & Nurdiyaman

SC INT – Kosasih & Nurdiyama n

Geneva

Group –

Kosasih & Nurdiyama n

Geneva Group – Kosasih & Nurdiyaman

Crowe Horwath – Kosasih, nurdiyama n , tjahjo & rekan

Crowe Horwath – Kosasih, nurdiyaman , tjahjo & rekan

51. KIAS Rasin

Tarigan

Nexia Int- Kanaka Puradiredj a,

Suhartono

JAS –

Jamaludin,

ardi ,

sukimto & rekan

JAS –

Jamaludin, ardi , sukimto & rekan

JAS –

Jamaludin,

ardi ,

sukimto & rekan

JAS –

Jamaludin, ardi , sukimto & rekan

52. KICI Deloitte - Hans Tuanakotta

DELOITE - Osman Ramli Satrio

DELOITE - Osman Ramli

PKF – Paul hadiwinata, hidajat,

PKF – Paul hadiwinata, hidajat,

PKF – Paul hadiwinata, hidajat,

PKF – Paul hadiwinata, hidajat,

(16)

Mustoffa & Prasetio Sarwoko & Sandjaja

EY –

Purwanto no

Sarwoko &

Sandjaja

EY –

Purwanton o

EY –

54. KONI EY – Prasetio Sarwoko & Sandjaja

EY –

Purwanto no

Sarwoko &

Sandjaja

EY –

Purwanton o

EY –

55. LION EY – Prasetio, Sarwoko & Sandjaja

EY –

Kosasih & Nurdiyam an

Geneva Group Int – Kosasih & Nurdiyaman

Crowe Horwath – Kosasih, nurdiyama n , tjahjo &

Crowe Horwath – Kosasih, nurdiyaman , tjahjo &

(17)

rekan rekan rekan 56. LMPI EY –

EY –

ADI JIMMY ARTHAW AN

HLB –

Hadori sugiarto adi & rekan

HLB –

Hadori sugiarto adi & rekan

HLB –

Hadori sugiarto adi & rekan 57. LMSH EY –

EY –

Kosasih & Nurdiyam an

Crowe Horwath – Kosasih, nurdiyaman , tjahjo & hadiwinata, hidajat, arsono & rekan

PKF – Paul hadiwinata, hidajat, arsono & rekan

PKF – Paul hadiwinata, hidajat, arsono,ade fatma & rekan

PKF – Paul hadiwinata, hidajat, arsono,ade fatma & rekan

59. LTLS EY – Prasetio Sarwoko &

EY –

Prasetio Sarwoko &

EY –

Purwanto no

EY –

Purwantono Sarwoko &

EY –

Purwanton o

EY –

Purwantono Suherman &

EY –

(18)

Sandjaja Sandjaja Sarwoko &

Sandjaja

Sandjaja Sandjaja Sandjaja Suherman & Surja

Surja & Surja

60. MDRN EY – Prasetio Sarwoko & Sandjaja

EY –

Purwanto no

Sarwoko &

Sandjaja

EY –

Purwanton o

EY –

61. MERK KPMG - Siddharta Siddharta & Widjaja

KPMG - Siddharta Siddharta & Widjaja

KPMG -

Siddharta & Widjaja

KPMG -

Siddharta & Widjaja

KPMG -

Siddharta & Widjaja

62. MLIA Deloitte - Hans Tuanakotta Mustoffa & Halim

(19)

63. MLPL RSM AAJ- Saptoto

RSM AAJ- Aryanto,A mir Jusuf, Mawar & Saptoto 64. MRAT EY –

SC Int -

Crowe Horwath – Kosasih, nurdiyaman , tjahjo &

DELOITTE - Osman

DELOITTE - Osman Tuanakotta Mustofa &

Deloitte – Hans

Tuanakotta Mustofa &

Moore stephens – mulyamin sensi

Moore stephens – mulyamin sensi

Moore stephens – mulyamin sensi

(20)

Halim Halim suryanto suryanto suryanto suryanto suryanto suryanto &Lianny

suryanto &Lianny 67. MYRX BDO –

Tanubrata Yogi Sibarani Hananta

BDO –

Tanubrata Yogi Sibarani Hananta

BDO –

tanubrata Sutanta Sibarani

Drs

Richard Risambessy & rekan

ARH& J – Achmad , rasyid, hisbullah & jerry

ARH& J – Achmad , rasyid, hisbullah & jerry

Kreston Internation

al –

Hendrawin ata Eddy &

Siddharta

68. MYTX Deloitte – Hans Tuanakotta Mustofa & mulyamin sensi suryanto

Moore Stephen – mulyamin sensi suryanto

Moore

Stephen –

mulyamin sensi

suryanto & Lianny

Moore Stephen – mulyamin sensi

suryanto & Lianny 69. NIPS Andi ,

Arifin, Amita,Wis

Darmenta & Tjahjo

Crowe Horwath- Geneva

Group –

Kosasih,

Muhaemin EuraAudit

Internationa l – BWP- Budiman, wawan,

(21)

REKAN REKAN REKAN nurdiyaman , tjahjo & rekan

pamudji dan rekan

pamudji dan rekan

70. PBRX Drs Thomas, Trisno, Hendang & rekan

Drs Thomas, Trisno, Hendang & rekan

Baker Tilly Int – Drs. Thomas, Lesmana, Henky & rekan

PKF – Paul hadiwinata, hidajat, arsono & rekan

Dbsd&a – doli,

bambang, sulitiyanto, dadang & ali

Dbsd&a – doli,

bambang, sulitiyanto, dadang & ali

71. PICO Nexia Int – Johan Malonda Astika & rekan

Bayudi watu & rekan

Dbs & d – doli,

Bambang Sudarmaji & Dadang

Dbs & d – doli,

Bambang Sudarmaji & Dadang

Dbs & d – doli,

Bambang Sudarmaji & Dadang

ARH & J –

Achmad ,

Rasyid, Hisbullah & Jerry

Audit Aliance internation

al –

Griselda, wisnu & arum

72. PRAS Adi Jimmy Arthawan

Adi Jimmy Arthawan

Drs Hartono ARH & J – Achmad , rasyid , hisbullah &

ARH & J – Achmad , rasyid , hisbullah &

BMY –

Bismar, muntalib & yunus

PKF – Paul hadiwinata, hidajat, arsono , ade

(22)

jerry jerry fatma & rekan

fatma & rekan

73. PSDN EY – Prasetio Sarwoko & Sandjaja

EY –

Purwanto no

Sarwoko &

Sandjaja

EY –

Purwanton o

EY –

Purwantono Suherman & Surja Saptoto

RSM AAJ- Aryanto,A mir Jusuf, Mawar & Saptoto 75. PYFA EY –

BDO -

Tanubrata Yogi Sibarani Hananta

BDO -

Tanubrata Sutanto Sibarani

BDO -

Tanubrata Sutanto Sibarani

BDO -

BDO -

Tanubrata Sutanto Fahmi & rekan

BDO -

Tanubrata Sutanto Fahmi & rekan

BDO -

Tanubrata Sutanto Fahmi & International

Baker Tily Internation

Baker Tily International

(23)

l – Johan Malonda Astika & rekan

– Johan

al – Johan Malonda Mustika & rekan

– Johan

Malonda Mustika & rekan

l – Johan Malonda Mustika & rekan

77. RICY Nexia Int - Johan Malonda Astika & rekan

Nexia Int - Johan

Malonda Astika &

Joachim sulistyo & rekan

JSA –

Joachim sulistyo & rekan

JSA –

78. RMBA DELOITT E – Hans Tuanakotta Mustofa & Halim

DELOITTE - Osman

Tanudireja, Wibisana & rekan

PWC –

79. SAIP Santoso Santoso Santoso Yansen Pasaribu

DFK – Wirawan

Drs. Wirawan

Dbs&d – Doli,

Dbs&d – Doli,

(24)

Tanumihar dja

Bambang, sudarmadji & dadang

Bambang, sudarmadji & dadang

Horwart – Kosasih

Nurdiyama

n Tjahjo &

rekan

81. SCPI Deloitte – Hans Tuanakott a Mustofa & Halim

DELOITT E - Osman Ramli Satrio & Rekan

PWC –

Tanudireja, Wibisana & rekan

PWC –

82. SIAP Terdaftar

2008

Tjahjadi, Pradono & termihardj a

Tjahjadi, Pradono & termihardja

Drs, Basri Hardjosum arto

Drs, Basri Hardjosumar to

Drs, Basri Hardjosuma rto

83. SIMA Drs. Anwar BAP

Drs. Anwar BAP

Yansen Pasaribu

Yansen Pasaribu

Budiman , wawan, pamudji & rekan

ARH&J – Achmad, Rasyid, Hisbullah

ARH&J – Achmad, Rasyid, Hisbullah &

(25)

& Jerry Jerry Jerry

84. SKLT Dr.

Soegeng, Junaedi, Chairul &

Hidajat, Arsono & Rekan

PKF – Paul Hadiwinata , Hidajat, Arsono & Rekan

PKF – Paul Hadiwinata , Hidajat, Arsono, Ade Fatma & Rekan

PKF – Paul Hadiwinata , Hidajat, Arsono, Ade Fatma & Rekan

85. SMAR EY – Prasetio Sarwoko & Sandjaja

Moore mulyamin sensi suryanto

Moore Stephen – mulyamin sensi suryanto

Moore

Stephen –

mulyamin sensi

Moore Stephen – mulyamin sensi

suryanto & Lianny

86. SMCB DELOITTE

- Osman Ramli Satrio & Rekan

EY –

Purwanto no

Sarwoko &

Sandjaja

EY –

Purwanton o

EY –

(26)

87. SMGR Drs. Muhamma d Jusuf Wibisana

Drs.

Muhammad Jusuf Wibisana

PWC –

EY –

Purwanton o Sarwoko & Sandjaja

EY –

Purwanton o

EY –

88. SMSM Dedy Zeinirwan Santosa

Fitradewata Teramihardj a

Fitradewata Tera

mihardja

Fitradewata Tera

mihardja

Morison internasion

al –

Tjahjadi, Pradhono &

Teramihar dja

Morison internasional – Tjahjadi, Pradhono & Teramihardja

Morison internasiona l – Tjahjadi, Pradhono & Teramihardj a

Rodl &

Partner –

Teramiharj a, Pradhono &Chandra

Rodl & Partner – Teramiharja , Pradhono &Chandra

89. SPMA Adi jimmy arthawan

Adi jimmy arthawan

HLB –

HLB –

90. SQBI PWC –

Haryanto

DELOITT E - Osman

DELOITT E - Osman

DELOITTE - Osman

DELOITTE - Osman bing

PWC –

Tanudireja,

PWC –

Tanudireja,

PWC –

(27)

Sahari dan Rekan

Ramli Satrio & Rekan

bing Satrio & Rekan

bing Satrio & Rekan

Satrio & Rekan

Wibisana & rekan

Wibisana & rekan

91. SRSN Dedy

Sukrisnidi

RSM AAJ- Aryanto,A mir Jusuf, Mawar

RSM AAJ- Aryanto,Am ir Jusuf, Mawar

RSM AAJ- Aryanto,Am ir Jusuf, Mawar & Saptoto

RSM AAJ- Aryanto,A mir Jusuf, Mawar & Saptoto 92. STTP Haryono,

Adi & Agus

Adi Jimmy Arthawan

Adi Jimmy Arthawan

RSM AAJ- Aryanto,Am ir Jusuf, Mawar & Saptoto

HLB –

HLB –

93. SULI EY – Prasetio Sarwoko & Sandjaja

EY –

Purwanto no

Sarwoko &

Sandjaja

EY –

Purwanton o

EY –

(28)

Stephen – mulyamin sensi suryanto

Stephen – mulyamin sensi suryanto

Stephen – mulyamin sensi

Stephen – mulyamin sensi

suryanto & Lianny

Stephen – mulyamin sensi

suryanto & Lianny 95. TCID Hans

Tuanakotta Mustofa & Halim

DELOITTE - Osman

DELOITTE - Osman Tuanakotta Mustoffa & Halim

EY –

Jimmy

handoko tomo

MAZARS – Tjiendradjaj a & handoko tomo

MAZARS – Tjiendradjaja & handoko tomo

MAZARS – Tjiendradjaj a & handoko tomo 97. TIRT Morison

Int –

Junarto Tjahjadi BAP

Morison Int – Junarto Tjahjadi BAP

Morison

Int –

Junarto Tjahjadi BAP

Kanto, Tony, Frans & Darmawan

Ngurah Arya & Rekan

Joachim Sulistyo & rekan

Joachim Sulistyo & rekan

(29)

98. TOTO EY – Prasetio Sarwoko & Sandjaja

EY –

Purwanto no

Sarwoko &

Sandjaja

EY –

Purwanton o

EY –

99. TRST EY – Prasetio Sarwoko & Sandjaja

EY –

Purwanto no

Sarwoko &

Sandjaja

EY –

Purwanton o

EY –

100. TSPC EY –

EY –

BDO –

Tanubrata Sutanto & rekan

BDO –

BDO –

Tanubrata Sutanto Fahmi & rekan

BDO –

101. TURI PWC – Haryanto Sahari dan

PWC –

Haryanto Sahari dan

PWC –

Haryanto Sahari dan

PWC –

Haryanto Sahari dan

PWC –

Haryanto Sahari dan

PWC –

Tanudireja, Wibisana &

PWC –

Tanudireja, Wibisana &

PWC –

Tanudireja, Wibisana &

PWC –

(30)

Rekan Rekan Rekan Rekan Rekan rekan rekan rekan rekan 102. ULTJ Bambang

Budi Tresno

Bambang Budi Tresno

KBS –

Koesbandi jah, beddy

samsi ,

setiasih

KBS –

Koesbandija h, beddy samsi , setiasih

KBS –

Bambang Budi Trisno

103. UNTR –

PWC –

PWC –

PWC –

PWC –

Tanudiredja, Wibisana & Rekan

PWC –

Tanudiredja, Wibisana &

PWC –

PWC –

PWC –

105. VOKS Grant Thornton Hendrawin ata

Grant Thornton Hendrawina ta

Grant Thornton Hendrawin ata

Grant Thornton Hendrawina ta

Grant Thornton Hendrawin ata Gani & Hidayat

Grant Thornton Hendrawinat a Gani & Hidayat

Grant Thornton Hendrawina ta Gani & Hidayat

RSM AAJ – Aryanto. Amir Jusuf , Mawar & Saptoto

Grant Thornton – Gani

Mulyadi & Handayani

(31)

2008 Internasion al Tjahjadi, Pradhono &

teramihard ja

Internasional – Tjahjadi, Pradhono & teramihardja

Internasiona l – Tjahjadi, Pradhono & teramihardja

Partner- Teramihard ja,

Pradhono & Chandra

(32)

LAMPIRAN 2:

(33)

NO KODE EMITEN

TENUR KAP ROTASI KAP KAP BIG4

2008 2009 2010 2011 2012 2008 2009 2010 2011 2012 2008 2009 2010 2011 2012 1. ADES

1 2 1 2 3 1 0 1 0 0 0 0 0 0 0

2. AISA

5 1 2 3 4 0 1 0 0 0 0 0 0 0 0

3. AKKU

2 3 1 2 1 0 0 1 0 1 0 0 0 0 0

4. AKPI

3 4 1 2 3 0 0 1 0 0 1 1 1 1 1

5. AKRA

2 3 1 2 3 0 0 1 0 0 1 1 1 1 1

6. ALMI

1 2 1 2 3 1 0 1 0 0 0 0 0 0 0

7. AMFG

1 1 2 3 4 1 1 0 0 0 1 1 1 1 1

8. APLI

5 1 2 3 1 0 1 0 0 1 0 0 0 0 1

9. ARGO

1 2 1 2 3 1 0 1 0 0 0 0 0 0 0

10. ARNA

3 4 1 2 3 0 0 1 0 0 1 1 1 1 1

11. ASGR

5 6 1 2 3 0 0 1 0 0 1 1 1 1 1

12. ASII

5 6 1 2 3 0 0 1 0 0 1 1 1 1 1

13. AUTO

2 3 1 2 3 0 0 1 0 0 1 1 1 1 1

14. BATA

3 4 1 2 3 0 0 1 0 0 1 1 1 1 1

15. BIMA

3 1 2 3 4 0 1 0 0 0 0 0 0 0 0

16. BRNA

(34)

17. BTON

2 1 2 3 4 0 1 0 0 0 1 0 0 0 0

18. BUDI

3 4 1 2 3 0 0 1 0 0 0 0 0 0 0

19. CEKA

2 3 1 2 3 0 0 1 0 0 1 1 1 1 1

20. DAVO

1 1 2 1 2 1 1 0 1 0 0 0 0 0 0

21. DLTA

2 3 4 5 1 0 0 0 0 1 1 1 1 1 1

22. DPNS

5 1 1 2 3 0 1 1 0 0 0 0 0 0 0

23. DVLA

3 4 1 2 3 0 0 1 0 0 1 1 1 1 1

24. EKAD

5 1 2 3 4 0 1 0 0 0 0 0 0 0 0

25. ERTX

3 1 2 3 4 0 1 0 0 0 0 0 0 0 0

26. ETWA

3 4 1 1 2 0 0 1 1 0 1 1 0 0 0

27. FAST

3 4 1 2 3 0 0 1 0 0 1 1 1 1 1

28. FASW

2 3 4 5 1 0 0 0 0 1 1 1 1 1 1

29. GGRM

5 1 2 3 4 0 1 0 0 0 1 1 1 1 1

30. GJTL

2 3 4 5 1 0 0 0 0 1 1 1 1 1 1

31. HDTX

1 1 2 3 1 1 1 0 0 1 0 0 0 0 0

32. HMSP

1 2 3 4 5 1 0 0 0 0 1 1 1 1 1

33. IGAR

3 1 2 3 4 0 1 0 0 0 0 0 0 0 0

34. IKAI

5 1 1 1 1 0 1 1 1 1 0 0 0 0 0

35. INAI

(35)

36. INAF

5 1 2 3 4 0 1 0 0 0 0 0 0 0 0

37. INCI

5 6 1 2 3 0 0 1 0 0 0 0 0 0 0

38. INDF

3 4 1 2 3 0 0 1 0 0 1 1 1 1 1

39. INDS

3 1 2 3 1 0 1 0 0 1 0 0 0 0 0

40. INTA

3 4 5 1 1 0 0 0 1 1 0 0 0 1 1

41. INTD

1 2 1 1 2 1 0 1 1 0 0 0 0 0 0

42. INTP

3 4 1 2 3 0 0 1 0 0 1 1 1 1 1

43. JECC

2 3 1 2 3 0 0 1 0 0 0 0 0 0 0

44. JKSW

1 2 3 1 1 1 0 0 1 1 0 0 0 0 0

45. JPRS

2 1 2 3 4 0 1 0 0 0 1 0 0 0 0

46. KAEF

3 4 1 1 2 0 0 1 1 0 0 0 0 0 0

47. KBLI

2 3 4 5 1 0 0 0 0 1 1 1 1 1 1

48. KBLM

2 1 2 3 1 0 1 0 0 1 0 0 0 0 0

49. KBRI

1 1 1 2 3 1 1 1 0 0 0 0 0 0 0

50. KDSI

2 3 1 2 3 0 0 1 0 0 0 0 0 0 0

51. KIAS

1 1 2 3 4 1 1 0 0 0 0 0 0 0 0

52. KICI

2 1 2 3 4 0 1 0 0 0 0 0 0 0 0

53. KLBF

3 4 1 2 3 0 0 1 0 0 1 1 1 1 1

54. KONI

(36)

55. LION

3 4 1 2 3 0 0 1 0 0 0 0 0 0 0

56. LMPI

1 1 2 3 4 1 1 0 0 0 0 0 0 0 0

57. LMSH

3 4 1 2 3 0 0 1 0 0 0 0 0 0 0

58. LPIN

5 1 2 3 4 0 1 0 0 0 0 0 0 0 0

59. LTLS

3 4 1 2 3 0 0 1 0 0 1 1 1 1 1

60. MDRN

3 4 1 2 3 0 0 1 0 0 1 1 1 1 1

61. MERK

1 2 3 4 5 1 0 0 0 0 1 1 1 1 1

62. MLIA

2 3 4 5 1 0 0 0 0 1 1 1 1 1 1

63. MLPL

5 1 2 3 4 0 1 0 0 0 0 0 0 0 0

64. MRAT

4 5 1 2 3 0 0 1 0 0 0 0 0 0 0

65. MTDL

2 3 4 5 1 0 0 0 0 1 1 1 1 1 1

66. MYOR

3 4 5 1 2 0 0 0 1 0 0 0 0 0 0

67. MYRX

1 1 1 2 1 1 1 1 0 1 0 0 0 0 0

68. MYTX

3 4 5 1 2 0 0 0 1 0 0 0 0 0 0

69. NIPS

1 1 1 1 2 1 1 1 1 0 0 0 0 0 0

70. PBRX

2 3 4 1 2 0 0 0 1 0 0 0 0 0 0

71. PICO

1 2 3 1 1 1 0 0 1 1 0 0 0 0 0

72. PRAS

1 2 1 1 2 1 0 1 1 0 0 0 0 0 0

73. PSDN

(37)

74. PTSP

5 1 2 3 4 0 1 0 0 0 0 0 0 0 0

75. PYFA

4 5 1 2 3 0 0 1 0 0 0 0 0 0 0

76. RDTX

5 6 1 2 3 0 0 1 0 0 0 0 0 0 0

77. RICY

3 1 2 3 4 0 1 0 0 0 0 0 0 0 0

78. RMBA

2 3 1 2 3 0 0 1 0 0 1 1 1 1 1

79. SAIP

1 2 3 4 5 1 0 0 0 0 0 0 0 0 0

80. SCCO

4 5 1 2 1 0 0 1 0 1 0 0 0 0 0

81. SCPI

2 1 2 3 4 0 1 0 0 0 1 1 1 1 1

82. SIAP

1 2 1 2 3 1 0 1 0 0 0 0 0 0 0

83. SIMA

2 1 1 2 3 0 1 1 0 0 0 0 0 0 0

84. SKLT

3 1 2 3 4 0 1 0 0 0 0 0 0 0 0

85. SMAR

3 4 5 1 2 0 0 0 1 0 0 0 0 0 0

86. SMCB

3 4 1 2 3 0 0 1 0 0 1 1 1 1 1

87. SMGR

2 3 1 2 3 0 0 1 0 0 1 1 1 1 1

88. SMSM

1 2 3 1 2 1 0 0 1 0 0 0 0 0 0

89. SPMA

5 1 2 3 4 0 1 0 0 0 0 0 0 0 0

90. SQBI

2 3 1 2 3 0 0 1 0 0 1 1 1 1 1

91. SRSN

3 1 2 3 4 0 1 0 0 0 0 0 0 0 0

92. STTP

(38)

93. SULI

3 4 1 2 3 0 0 1 0 0 1 1 1 1 1

94. TBLA

3 4 1 2 3 0 0 1 0 0 0 0 0 0 0

95. TCID

2 3 4 5 1 0 0 0 0 1 1 1 1 1 1

96. TIRA

2 1 2 3 4 0 1 0 0 0 0 0 0 0 0

97. TIRT

1 1 2 3 1 1 1 0 0 1 0 0 0 0 0

98. TOTO

3 4 1 2 3 0 0 1 0 0 1 1 1 1 1

99. TRST

3 4 1 2 3 0 0 1 0 0 1 1 1 1 1

100. TSPC

2 3 1 2 3 0 0 1 0 0 0 0 0 0 0

101. TURI

5 1 2 3 4 0 1 0 0 0 1 1 1 1 1

102. ULTJ

3 4 5 6 1 0 0 0 0 1 0 0 0 0 0

103. UNTR

5 1 2 3 4 0 1 0 0 0 1 1 1 1 1

104. UNVR

5 1 2 3 4 0 1 0 0 0 1 1 1 1 1

105. VOKS

1 2 3 1 1 1 0 0 1 1 0 0 0 0 0

(39)

LAMPIRAN 3:

(40)

No Tahun Emiten DAC Tenure BIG4 Rotation LEV Growth Size

1 2008 ADES 0.37936 1 0 1 0.71949 2.56 12.1282

2 2008 AISA 0.1672 5 0 0 0.61548 1.81 13.8323

3 2008 AKKU 0.08309 2 0 0 0.38338 0.44 10.6656

4 2008 AKPI 0.11819 3 1 0 0.52252 0.39 14.3128

5 2008 AKRA 0.07002 2 1 0 0.59863 1.4 15.3996

6 2008 ALMI 0.10768 1 0 1 0.7337 0.69 14.3082

7 2008 AMFG 0.06702 1 1 1 0.24876 0.35 14.5052

8 2008 APLI 0.11263 5 0 0 0.54549 0.52 12.5285

9 2008 ARGO 0.12264 1 0 1 0.93477 3.88 14.3603

10 2008 ARNA 0.07413 3 1 0 0.60891 1.26 13.5091

11 2008 ASGR 0.07129 5 1 0 0.60422 0.81 13.6424

12 2008 ASII 0.00919 5 1 0 0.49744 1.29 18.2067

13 2008 AUTO 0.17994 2 1 0 0.29912 1.02 15.1971

14 2008 BATA 0.32122 3 1 0 0.32043 0.98 12.904

15 2008 BIMA 0.06795 3 0 0 2.99471 -0.36 11.585

16 2008 BRNA 0.12909 1 0 1 0.53566 0.25 12.9777

17 2008 BTON 0.39704 2 1 0 0.78342 1.09 11.1635

18 2008 BUDI 0.12891 3 0 0 0.62143 0.79 14.3401

19 2008 CEKA 0.15397 2 1 0 0.61279 0.89 13.3124

20 2008 DAVO 0.12836 1 0 1 0.81388 1.07 15.102

21 2008 DLTA 0.03396 2 1 0 0.24963 0.62 13.4564

22 2008 DPNS 0.05207 5 0 0 12.8849 0.99 11.868

23 2008 DVLA 0.0015 3 1 0 0.20357 1.06 13.3656

24 2008 EKAD 0.06961 5 0 0 0.43239 1.37 11.8548

25 2008 ERTX 0.21508 3 0 0 1.72943 -0.15 12.0392

26 2008 ETWA 2.24832 3 1 0 0.40255 0.38 12.9422

27 2008 FAST 0.14196 3 1 0 0.3851 2.87 13.5731

28 2008 FASW 0.07402 2 1 0 0.64829 2.88 15.1288

29 2008 GGRM 0.22613 5 1 0 0.35532 0.53 16.9966

30 2008 GJTL 0.04904 2 1 0 0.81071 0.42 15.9804

31 2008 HDTX 0.00165 1 0 1 0.56366 1.12 14.0413

32 2008 HMSP 0.16121 1 1 1 0.50103 4.41 16.5964

33 2008 IGAR 0.05116 3 0 0 0.23798 0.32 12.6306

34 2008 IKAI 0.04893 5 0 0 0.55846 2.92 13.5728

35 2008 INAI 0.03639 1 0 1 0.87692 0.25 13.3413

(41)

37 2008 INCI 0.08442 5 0 0 0.0904 0.1 12.0748

38 2008 INDF 0.00616 3 1 0 0.66758 0.95 17.4942

39 2008 INDS 0.09373 3 0 0 0.88152 0.41 13.7302

40 2008 INTA 0.93088 3 0 0 0.71103 0.31 13.9441

41 2008 INTD 0.00425 1 0 1 1.96196 -0.45 10.5366

42 2008 INTP 0.16732 3 1 0 0.24498 1.99 16.2391

43 2008 JECC 0.07383 2 0 0 0.87052 0.51 13.4201

44 2008 JKSW 0.52741 1 0 1 23.6904 -0.03 10.3204

45 2008 JPRS 0.15857 2 1 0 0.32446 0.09 12.8976

46 2008 KAEF 0.04756 3 0 0 0.94004 0.45 14.1841

47 2008 KBLI 0.05405 2 1 0 0.65724 0.96 13.3167

48 2008 KBLM 0.04422 2 0 0 0.50948 0.6 13.037

49 2008 KBRI 0.01388 1 0 1 0.54319 2.65 13.933

50 2008 KDSI 0.05418 2 0 0 0.53031 0.17 13.0934

51 2008 KIAS 0.12006 1 0 1 0.85295 21.07 13.6301

52 2008 KICI 0.17405 2 0 0 0.2357 0.21 11.3646

53 2008 KLBF 0.10862 3 1 0 0.23826 1.12 15.5566

54 2008 KONI 0.16331 3 1 0 0.68689 0.42 10.8885

55 2008 LION 0.13338 3 0 0 0.20515 0.79 12.4417

56 2008 LMPI 0.05148 1 0 1 0.29847 0.18 13.2358

57 2008 LMSH 0.18114 3 0 0 0.3886 0.91 11.0347

58 2008 LPIN 0.01668 5 0 0 0.54819 0.24 12.1169

59 2008 LTLS 0.10306 3 1 0 0.71125 0.52 15.0668

60 2008 MDRN 0.15783 3 1 0 0.59856 0.54 13.5809

61 2008 MERK 0.01546 1 1 1 0.12728 2.43 12.8349

62 2008 MLIA 0.11614 2 1 0 2.33121 -0.06 15.1328

63 2008 MLPL 0.11747 5 0 0 0.72633 0.22 16.2493

64 2008 MRAT 0.05659 4 0 0 0.14416 0.22 12.7793

65 2008 MTDL 0.11373 2 1 0 0.6743 0.46 14.0692

66 2008 MYOR 0.10296 3 0 0 0.56323 0.7 14.8881

67 2008 MYRX 0.52489 1 0 1 72.7397 -1.62 7.71065

68 2008 MYTX 0.02284 3 0 0 0.9516 12.7 14.593

69 2008 NIPS 0.2252 1 0 1 0.62057 0.24 12.6916

70 2008 PBRX 0.10656 2 0 0 0.89645 0.55 13.7671

71 2008 PICO 0.14819 1 0 1 0.74362 1.62 13.2854

(42)

73 2008 PSDN 0.0625 3 1 0 0.52552 1.55 12.5671

74 2008 PTSP 0.1703 5 0 0 1.26712 18.36 11.3115

75 2008 PYFA 0.21708 4 0 0 0.29821 0.39 11.4994

76 2008 RDTX 0.15753 5 0 0 0.2576 0.81 13.2724

77 2008 RICY 0.04054 3 0 0 0.49813 0.49 13.3782

78 2008 RMBA 0.23737 2 1 0 0.61167 2.02 15.3097

79 2008 SAIP 0.01731 1 0 1 1.45434 -0.57 14.7411

80 2008 SCCO 0.21426 4 0 0 0.68405 0.84 13.9349

81 2008 SCPI 0.13727 2 1 0 0.95816 4.46 12.2037

82 2008 SIAP 0.20428 1 0 1 0.37244 0.94 11.8651

83 2008 SIMA 0.00367 2 0 0 0.54376 0.31 11.1014

84 2008 SKLT 0.05475 3 0 0 0.49917 0.62 12.2111

85 2008 SMAR 0.12918 3 0 0 0.52339 1.06 16.1207

86 2008 SMCB 0.06116 3 1 0 0.70398 1.72 15.8535

87 2008 SMGR 0.16188 2 1 0 0.22911 3.07 16.1766

88 2008 SMSM 0.09047 1 0 1 0.36707 1.71 13.7427

89 2008 SPMA 0.08118 5 0 0 0.57708 0.2 14.2633

90 2008 SQBI 0.10553 2 1 0 0.27204 2.48 12.5938

91 2008 SRSN 0.03604 3 0 0 0.50872 3.09 12.8814

92 2008 STTP 0.09043 4 0 0 0.42012 0.54 13.3483

93 2008 SULI 0.01585 3 1 0 0.82763 0.7 14.5902

94 2008 TBLA 0.08216 3 0 0 0.67142 0.89 14.846

95 2008 TCID 0.0285 2 1 0 0.10389 1.35 13.7221

96 2008 TIRA 0.02328 2 0 0 0.64984 1.23 12.3396

97 2008 TIRT 0.13416 1 0 1 0.7693 0.39 13.2485

98 2008 TRST 0.04138 3 1 0 0.51948 0.45 14.5851

99 2008 TSPC 0.04655 3 1 0 0.22107 0.81 14.9031

100 2008 TOTO 0.06117 2 0 0 0.64777 1.09 13.8462

101 2008 TURI 0.11019 5 1 0 0.71406 1.02 15.0918

102 2008 ULTJ 0.35608 3 0 0 0.33456 2.04 14.3698

103 2008 UNTR 0.10322 5 1 0 0.50968 1.32 16.9444

104 2008 UNVR 0.07625 5 1 0 0.52238 19.2 15.688

105 2008 VOKS 0.00709 1 0 1 0.72453 0.79 13.9683

106 2008 YPAS 0.11876 1 0 1 0.34373 1.16 12.1038

107 2009 ADES 0.0411 2 0 0 0.61736 5.53 12.0911

(43)

109 2009 AKKU 0.3354 3 0 0 0.39957 1.77 10.3888

110 2009 AKPI 0.05059 4 1 0 0.47648 0.53 14.2778

111 2009 AKRA 0.06273 3 1 0 0.63248 2.11 15.6171

112 2009 ALMI 0.11206 2 0 0 0.68813 0.39 14.2086

113 2009 AMFG 0.19472 1 1 1 0.22464 0.29 14.4948

114 2009 APLI 0.04774 1 0 1 0.48533 0.52 12.6194

115 2009 ARGO 0.02809 2 0 0 0.97487 11.88 14.1947

116 2009 ARNA 0.04857 4 1 0 0.5766 0.8 13.6203

117 2009 ASGR 0.24955 6 1 0 0.50837 1.12 13.5604

118 2009 ASII 0.01892 6 1 0 0.44982 3.52 18.3035

119 2009 AUTO 0.04512 3 1 0 0.27176 1.38 15.3513

120 2009 BATA 0.08233 4 1 0 0.2768 1.55 12.9401

121 2009 BIMA 0.03829 1 0 1 3.12933 -0.38 11.4604

122 2009 BRNA 1.13946 2 0 0 0.40607 0.46 13.1367

123 2009 BTON 0.13732 1 0 1 0.9261 0.77 11.1531

124 2009 BUDI 0.09572 4 0 0 0.51014 1.11 14.2848

125 2009 CEKA 0.1212 3 1 0 0.46932 1.47 13.2509

126 2009 DAVO 0.25406 1 0 1 0.84072 1.39 14.8473

127 2009 DLTA 0.0723 3 1 0 0.21147 1.68 13.5416

128 2009 DPNS 0.13751 1 0 1 10.7107 1.41 11.8675

129 2009 DVLA 0.08943 4 1 0 0.29184 1.54 13.5717

130 2009 EKAD 0.11502 1 0 1 0.46154 1.01 12.0144

131 2009 ERTX 0.26713 1 0 1 2.61726 -0.05 11.4904

132 2009 ETWA 0.00815 4 1 0 0.50574 0.75 13.1915

133 2009 FAST 0.28281 4 1 0 0.38631 3.63 13.8561

134 2009 FASW 0.17122 3 1 0 0.56838 2.5 15.116

135 2009 GGRM 0.00753 1 1 1 0.32494 2.27 17.1199

136 2009 GJTL 0.03137 3 1 0 0.69915 0.55 15.999

137 2009 HDTX 0.02851 1 0 1 0.49766 0.66 13.9014

138 2009 HMSP 0.04871 2 1 0 0.40925 4.36 16.69

139 2009 IGAR 0.04235 1 0 1 0.19114 0.7 12.6692

140 2009 IKAI 0.06653 1 0 1 0.59388 2.34 13.5475

141 2009 INAI 0.17006 1 0 1 0.85166 0.53 13.0614

142 2009 INAF 0.03754 1 0 1 0.44528 0.86 13.779

143 2009 INCI 0.16873 6 0 0 0.0541 0.06 11.9676

(44)

145 2009 INDS 0.17246 1 0 1 0.73325 0.28 13.3393

146 2009 INTA 0.16869 4 0 0 0.58189 0.83 13.9743

147 2009 INTD 0.09051 2 0 0 2.05432 -0.46 10.4651

148 2009 INTP 0.04399 4 1 0 0.19373 4.72 16.4015

149 2009 JECC 0.03966 3 0 0 0.82543 0.72 13.2834

150 2009 JKSW 0.11972 2 0 0 1.08034 -0.03 12.5097

151 2009 JPRS 0.01197 1 0 1 0.23241 0.15 12.7769

152 2009 KAEF 0.01794 4 0 0 1.08026 0.71 14.2639

153 2009 KBLI 0.07811 3 1 0 0.52186 0.98 13.1036

154 2009 KBLM 0.03532 1 0 1 0.36943 0.57 12.7793

155 2009 KBRI 0.02797 1 0 1 0.51429 2.51 13.9095

156 2009 KDSI 0.01738 3 0 0 0.56664 0.26 13.2189

157 2009 KIAS 0.05821 1 0 1 0.8367 7 14.0935

158 2009 KICI 0.15948 1 0 1 0.27997 0.17 11.3419

159 2009 KLBF 0.07595 4 1 0 0.26078 3.06 15.6846

160 2009 KONI 0.58685 4 1 0 0.76137 0.25 11.4416

161 2009 LION 0.09576 4 0 0 0.16054 0.48 12.5112

162 2009 LMPI 0.02748 1 0 1 0.02703 0.54 13.2005

163 2009 LMSH 0.15282 4 0 0 0.45458 0.58 11.1959

164 2009 LPIN 0.0152 1 0 1 0.32699 0.25 11.8343

165 2009 LTLS 0.25142 4 1 0 0.68977 0.77 14.9408

166 2009 MDRN 0.0658 4 1 0 0.57377 0.47 13.5581

167 2009 MERK 0.15161 2 1 0 0.18385 5.06 12.9807

168 2009 MLIA 0.23052 3 1 0 2.08689 -0.12 14.9906

169 2009 MLPL 0.08909 1 0 1 0.70994 0.26 16.2894

170 2009 MRAT 0.02905 5 0 0 0.13459 0.53 12.8094

171 2009 MTDL 0.20962 3 1 0 0.61732 0.55 13.8729

172 2009 MYOR 0.02675 4 0 0 0.49991 2.18 14.9931

173 2009 MYRX 0.04709 1 0 1 0.16323 -1.78 13.7113

174 2009 MYTX 0.06103 4 0 0 0.95428 3.35 14.4052

175 2009 NIPS 0.02631 1 0 1 0.59614 0.23 12.6587

176 2009 PBRX 0.10992 3 0 0 0.83887 0.46 13.6165

177 2009 PICO 0.03731 2 0 0 0.69861 0.76 13.2042

178 2009 PRAS 0.4551 2 0 0 0.81332 0.89 12.9497

179 2009 PSDN 0.08115 4 1 0 0.50861 1.26 12.776