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(5)

LAMPIRAN:

Data Mentah

NO. PERUSAHAAN

INTEGRITAS LK UKURAN PERUSAHAAN

NI CF RTA NI - CF /

4.329.279.000.000 7.304.999.107.143 -0,3047

9.846.814.880.000 33,38 2. PT Adaro Energy Tbk

(ADRO).

2.381.250.000.000

5.976.349.000.000 37.036.280.357.143 -0,0971

45.473.031.520.000 35,09 3. PT Aneka Tambang Tbk

(ANTM).

1.674.924.411.000 5.398.221.786.000 9.933.360.954.018 -0,3748

13.788.019.950.880 33,76 4. PT Astra International Tbk

(ASII).

17.004.000.000.000

19.152.000.000.000 90.087.053.571.429 -0,0238

126.399.840.000.000 36,24 5. PT Alam Sutera Realty Tbk

(ASRI).

8.479.273.000.000

6.130.210.000.000 270.897.943.303.571 0,0087

363.349.357.280.000 37,42 6. PT Bank Central Asia Tbk

(BBCA).

4.103.198.000.000

(9.909.575.000.000) 212.534.596.428.571 0,0659

278.410.192.480.000 37,12 7. PT Bank Bukopin Tbk

(BBKP)

11.472.385.000.000

50.353.735.000.000 321.978.853.125.000 -0,1208

452.799.874.240.000 37,67 8. PT Bank Negara Indonesia

Tbk (BBNI).

2.983.761.000.000

(1.652.046.000.000) 96.787.734.821.429 0,0479

132.391.361.760.000 36,29 9. PT Bank Rakyat Indonesia

Tbk (BBRI).

150.300.000.000

324.962.000.000 1.238.996.428.571 -0,1410

1.526.870.240.000 31,29 10. PT Bank Tabungan Negara

Tbk (BBTN).

(1.388.219.391.000)

5.822.688.483.000 21.407.542.903.125 -0,3368

28.553.368.929.120 34,57 11. PT Bank Danamon Indonesia

Tbk (BDMN).

9.369.226.000.000

47.409.139.000.000 376.960.337.053.571 -0,1009

503.747.497.120.000 37,79 12. PT BPD Jawa Barat Tbk

(BJBR)

(6.998.143.813.000)

5.581.124.560.000 25.962.526.297.768 -0,4845

35.580.192.900.000 34,82 13.

PT Bank Mandiri Tbk (BMRI).

(738.851.000.000)

9.958.698.000.000 14.547.074.553.571 -0,7354

(6)

14. PT Bakrie & Brothers Tbk (BNBR)

9.975.729.110

4.311.970.568.657 10.615.400.843.728 -0,4053

13.835.238.354.087 33,76 15. PT Berau Coal Energy Tbk

(BRAU)

4.882.105.339.668

13.732.425.824.004 64.731.296.364.686 -0,1367

88.345.029.537.959 35,84 16. PT Bumi Serpong Damai Tbk

(BSDE)

4.201.862.931

1.511.736.040.710 3.711.599.475.388 -0,4062

4.657.454.136.387 32,54 17. PT Bakrie Telecom (BTEL).

64.004.000.000

1.380.929.000.000 3.520.622.767.857 -0,3741

4.119.993.920.000 32,41 18. PT Bumi Resources Tbk

(BUMI).

210.385.985.746

(1.629.742.885.672) 12.793.226.456.022 0,1438

19.111.899.267.168 34,12 19. PT Charoen Pokphand

Indonesia Tbk (CPIN)

(63.424.416.000)

(568.881.391.000) 9.827.869.246.875 0,0514

13.173.479.838.400 33,71 20. PT Delta Dunia Makmur Tbk

(DOID).

4.214.789.000.000

8.780.321.000.000 25.880.644.642.857 -0,1764

34.430.680.480.000 34,78 21. PT Bakrieland Development

Tbk (ELTY).

271.081.823.823

349.828.112.709 1.790.310.417.570 -0,0440

2.321.174.180.082 31,76 22. PT Gudang Garam Tbk

(GGRM).

4.958.102.000.000

1.094.895.000.000 34.915.192.000.000 0,1106

39.088.705.000.000 31,30 23. PT Gajah Tunggal Tbk (GJTL).

946.046.000.000 586.720.000.000 10.962.855.000.000 0,0328

11.554.143.000.000 30,08 24. PT International Nickel

Indonesia Tbk (INCO).

778.310.188.000

718.960.439.000 10.331.427.562.054 0,0057

12.833.836.945.440 33,68 25. PT Indofood Sukses Makmur

Tbk (INDF).

116.874.009.000

28.482.786.702.000 47.116.902.005.357 -0,6020

59.665.403.831.040 35,40 26. PT Indocement Tunggal

Prakarsa Tbk (INTP).

3.224.681.003.370

9.989.013.853.846 12.777.973.800.163 -0,5294

17.187.683.159.065 34,01 27. PT Indosat Tbk (ISAT).

724.019.000.000

(27.592.661.000.000) 48.151.640.178.571 0,5881

59.156.369.440.000 35,39 28. PT Indo Tambangraya Megah

Tbk (ITMG).

1.835.521.641.000

4.694.371.929.000 9.184.776.119.196 -0,3113

10.973.252.243.520 33,50 29. PT Kalbe Farma Tbk (KLBF).

1.184.495.808.000

4.289.999.713.000 15.681.425.571.875 -0,1980

21.226.384.854.080 34,24 30. PT Lippo Karawaci Tbk

(LPKR).

1.343.798.968.422

2.413.408.530.139 6.033.456.845.295 -0,1773

(7)

31. PT PP London Sumatra Indonesia Tbk (LSIP)

594.520.918.780

118.432.733.741 12.626.352.201.215 0,0377

18.094.031.110.317 34,06 32. PT Medco Energi

Internasional Tbk (MEDC).

1.033.329.000.000

1.950.734.000.000 4.645.898.660.714 -0,1975

6.228.804.960.000 32,87 33. PT Perusahaan Gas Negara

Tbk (PGAS).

792.621.942.642

1.732.930.374.960 17.334.076.489.494 -0,0542

22.939.964.901.131 34,33 34. PT Tambang Batubara Bukit

Asam Tbk (PTBA).

(2.141.500.562.640)

6.168.711.507.138 7.670.594.565.146 -1,0834

8.852.224.798.146 33,26 35. PT Holcim Indonesia Tbk

(SMCB).

6.463.399.734.308

17.399.656.184.573 27.124.049.458.069 -0,4032

35.937.922.713.362 34,83 36. PT Semen Gresik Tbk

(SMGR).

1.998.937.000.000

3.578.517.000.000 7.500.570.089.286 -0,2106

9.769.422.880.000 33,37 37. PT Timah Tbk (TINS).

457.319.200.000

938.271.769.000 2.293.591.671.875 -0,2097

3.220.948.758.720 32,13 38. PT Telekomunikasi Indonesia

Tbk (TLKM).

830.382.000.000

6.009.534.000.000 7.902.953.125.000 -0,6553

11.689.718.880.000 33,57 39. PT Bakrie Sumatera

Plantations Tbk (UNSP).

3.659.114.098.000

9.650.461.471.000 12.729.601.387.054 -0,4707

17.430.558.819.520 34,02 40. PT United Tractors Tbk

(UNTR).

947.958.000.000

2.796.004.000.000 4.793.223.214.286 -0,3856

6.586.840.960.000 32,93 41. PT Unilever Indonesia Tbk

(UNVR).

15.870.312.000.000

111.471.141.000.000 88.202.056.696.429 -1,0839

(8)

NO. PERUSAHAAN

JUMLAH

KOMISARIS

INDEPENDEN

TOTAL

KOMISARIS

PROPORSI KOMISARIS

INDEPENDEN

1. PT Astra Agro Lestari Tbk (AALI).

3 7 42,86%

2. PT Adaro Energy Tbk (ADRO).

2 6 33,33%

3. PT Aneka Tambang Tbk (ANTM).

2 4 50%

4. PT Astra International Tbk (ASII).

5 11 45,45%

5. PT Alam Sutera Realty Tbk (ASRI).

3 5 60%

6. PT Bank Central Asia Tbk (BBCA).

4 7 57,14%

7. PT Bank Bukopin Tbk (BBKP)

4 6 66.67%

8. PT Bank Negara Indonesia Tbk (BBNI).

4 7

57,14%%

9. PT Bank Rakyat Indonesia Tbk (BBRI).

1 3 33,33%

10. PT Bank Tabungan Negara Tbk (BBTN).

2 4 50%

11. PT Bank Danamon Indonesia Tbk (BDMN).

4 7 57,14%

12. PT BPD Jawa Barat Tbk (BJBR)

2 4 50%

13. PT Bank Mandiri Tbk (BMRI).

3

5 60%

(9)

15. PT Berau Coal Energy Tbk (BRAU)

3 8 37,5%

16. PT Bumi Serpong Damai Tbk (BSDE)

1 2 50%

17. PT Bakrie Telecom (BTEL).

2 5 40%

18. PT Bumi Resources Tbk (BUMI).

2 6 33,33%

19. PT Charoen Pokphand Indonesia Tbk

(CPIN)

2 5 40%

20. PT Delta Dunia Makmur Tbk (DOID).

3 4 75%

21. PT Bakrieland Development Tbk (ELTY).

4 6 66.67%

22. PT Gudang Garam Tbk (GGRM).

3 4 75%

23. PT Gajah Tunggal Tbk (GJTL).

3 8 37,5%

24. PT International Nickel Indonesia Tbk

(INCO).

3 6 50%

25. PT Indofood Sukses Makmur Tbk (INDF).

2 6 33,33%

26. PT Indocement Tunggal Prakarsa Tbk

(INTP).

2 6 33,33%

27. PT Indosat Tbk (ISAT).

4 10 40%

28. PT Indo Tambangraya Megah Tbk (ITMG).

2 6 33,33%

(10)

30. PT Lippo Karawaci Tbk (LPKR).

2 6 33,33%

31. PT PP London Sumatra Indonesia Tbk

_(LSIP)

5 8 62,5%

32. PT Medco Energi Internasional Tbk

(MEDC).

3 9 33,33%

33. PT Perusahaan Gas Negara Tbk (PGAS).

2 6 33,33%

34. PT Tambang Batubara Bukit Asam Tbk

(PTBA).

3 6 50%

35. PT Holcim Indonesia Tbk (SMCB).

2 5 40%

36. PT Semen Gresik Tbk (SMGR).

2 5 40%

37. PT Timah Tbk (TINS).

2 5 40%

38. PT Telekomunikasi Indonesia Tbk

(TLKM).

4 7 57,14%

39. PT Bakrie Sumatera Plantations Tbk

(UNSP).

2 6 33,33%

40. PT United Tractors Tbk (UNTR).

3

6 50%

41. PT Unilever Indonesia Tbk (UNVR).

2 5 40%

(11)

NO PERUSAHAAN

KOMITE

AUDIT

BERPENDIDIKAN DAN

ATAU BERPENGALAMAN

DI BIDANG AKUNTANSI

TOTAL PROPORSI

1. PT Astra Agro Lestari Tbk (AALI).

3

3 100%

2. PT Adaro Energy Tbk (ADRO).

2

3 66,67%

3. PT Aneka Tambang Tbk (ANTM).

2

6 33,33%

4. PT Astra International Tbk (ASII).

2

4 50%

5. PT Alam Sutera Realty Tbk (ASRI).

4

4 100%

6. PT Bank Central Asia Tbk (BBCA).

4

4 100%

7. PT Bank Bukopin Tbk (BBKP)

2

6 33,33%

8. PT Bank Negara Indonesia Tbk (BBNI).

4

6 66,66%

9. PT Bank Rakyat Indonesia Tbk (BBRI).

1

3 33,33%

10. PT Bank Tabungan Negara Tbk (BBTN).

1

3 33,33%

11. PT Bank Danamon Indonesia Tbk (BDMN). 2

5 40%

12. PT BPD Jawa Barat Tbk (BJBR)

1

4 25%

(12)

14. PT Bakrie & Brothers Tbk (BNBR)

1

3 33,33%

15. PT Berau Coal Energy Tbk (BRAU)

3

4 75%

16. PT Bumi Serpong Damai Tbk (BSDE)

3

3 100%

17. PT Bakrie Telecom (BTEL).

3

5 60%

18. PT Bumi Resources Tbk (BUMI).

3

3 100%

19. PT Charoen Pokphand Indonesia Tbk

(CPIN)

2 3

66,66%

20. PT Delta Dunia Makmur Tbk (DOID).

2

3 66,66%

21. PT Bakrieland Development Tbk (ELTY).

1

3 33,33%

22. PT Gudang Garam Tbk (GGRM).

2

3 66,66%

23. PT Gajah Tunggal Tbk (GJTL).

3 3 100%

24. PT International Nickel Indonesia Tbk

(INCO).

1 3

33,33%

25. PT Indofood Sukses Makmur Tbk (INDF).

1

3 33,33%

26. PT Indocement Tunggal Prakarsa Tbk

(INTP).

1 3

33,33%

(13)

28. PT Indo Tambangraya Megah Tbk (ITMG). 1

3 33,33%

29. PT Kalbe Farma Tbk (KLBF).

1

3 33,33%

30. PT Lippo Karawaci Tbk (LPKR).

1

3 33,33%

31. PT PP London Sumatra Indonesia Tbk

(LSIP)

1 3

33,33%

32. PT Medco Energi Internasional Tbk

(MEDC).

3 3

100%

33. PT Perusahaan Gas Negara Tbk (PGAS).

2

5 40%

34. PT Tambang Batubara Bukit Asam Tbk

(PTBA).

1 3

33,33%

35. PT Holcim Indonesia Tbk (SMCB).

3

5 60%

36. PT Semen Gresik Tbk (SMGR).

0

3

0

37. PT Timah Tbk (TINS).

1

3 33,33%

38. PT Telekomunikasi Indonesia Tbk

(TLKM).

2 3

66,66%

39. PT Bakrie Sumatera Plantations Tbk

(UNSP).

2 3

66,66%

40. PT United Tractors Tbk (UNTR).

3

5 60%

(14)

INDEPENDENSI

NO PERUSAHAAN

Independensi

2009 2010

2011

1. PT Astra Agro Lestari Tbk (AALI).

Prasetio, Utomo. Haryanto Sahari Prasetio, Utomo

2. PT Adaro Energy Tbk (ADRO).

Haryanto Sahari &

Hanadi, Sarwoko, &

Sandjaja Haryanto Sahari

3. PT Aneka Tambang Tbk (ANTM).

Husni, Mucharam & Rasidi Husni, Mucharam & Rasidi Hanadi, Sarwoko, & Sandjaja

4. PT Astra International Tbk (ASII).

Rasin, Ichwan & Co.

Hanadi, Sarwoko, &

Sandjaja Rasin, Ichwan

5. PT Alam Sutera Realty Tbk (ASRI).

Haryanto Sahari Prasetio, Utomo Haryanto Sahari

6. PT Bank Central Asia Tbk (BBCA).

Hanadi, Sarwoko, & Sandjaja Prasetio, Utomo Hanadi, Sarwoko, & Sandjaja

7. PT Bank Bukopin Tbk (BBKP)

Hanadi, Sarwoko, & Sandjaja

Hanadi, Sarwoko, &

Sandjaja Prasetio, Utomo

8. PT Bank Negara Indonesia Tbk (BBNI).

Prasetio, Utomo Prasetio, Utomo Prasetio, Utomo

9. PT Bank Rakyat Indonesia Tbk (BBRI).

Siddharta,Siddharta,Harsono Siddharta,Siddharta,Harsono Haryanto Sahari

10. PT Bank Tabungan Negara Tbk (BBTN).

Prasetio, Utomo

Amir Abadi Jusuf &

Aryanto Amir Abadi Jusuf & Aryanto

(15)

13. PT Bank Mandiri Tbk (BMRI).

Hans,Tuanakota Hans,Tuanakota Amir Abadi Jusuf & Aryanto

14. PT Bakrie & Brothers Tbk (BNBR)

Osman Bing Satrio Osman Bing Satrio Osman Bing Satrio

15. PT Berau Coal Energy Tbk (BRAU)

Hans,Tuanakota Hans,Tuanakota Hans,Tuanakota

16. PT Bumi Serpong Damai Tbk (BSDE)

17. PT Bakrie Telecom (BTEL).

Koesbandijah,Beddy,Samsi Koesbandijah,Beddy,Samsi Hans,Tuanakota

18. PT Bumi Resources Tbk (BUMI).

Hans,Tuanakota Prasetio, Utomo. Prasetio, Utomo.

19. PT Charoen Pokphand Indonesia Tbk

(CPIN)

20. PT Delta Dunia Makmur Tbk (DOID).

Koesbandijah,Beddy,Samsi Koesbandijah,Beddy,Samsi Hans,Tuanakota

21. PT Bakrieland Development Tbk (ELTY).

Prasetio, Utomo. Prasetio, Utomo. Hans,Tuanakota

22. PT Gudang Garam Tbk (GGRM).

Hans,Tuanakota Hans,Tuanakota Siddharta dan Widjaja

23. PT Gajah Tunggal Tbk (GJTL).

Prasetio, Utomo. Prasetio, Utomo. Osman Bing Satrio

24. PT International Nickel Indonesia Tbk

(INCO).

Prasetio, Utomo. Hans,Tuanakota Prasetio, Utomo.

25. PT Indofood Sukses Makmur Tbk (INDF).

Siddharta Siddharta Harsono Siddharta Siddharta Harsono Siddharta Siddharta Harsono

26. PT Indocement Tunggal Prakarsa Tbk

(INTP).

Prasetio, Utomo. Osman Bing Satrio Osman Bing Satrio

(16)

28. PT Indo Tambangraya Megah Tbk (ITMG).

Koesbandijah,Beddy,Samsi Koesbandijah,Beddy,Samsi Prasetio, Utomo.

29. PT Kalbe Farma Tbk (KLBF).

30. PT Lippo Karawaci Tbk (LPKR).

Prasetio, Utomo. Prasetio, Utomo. _{Hans,Tuanakota}

31. PT PP London Sumatra Indonesia Tbk

(LSIP)

Prasetio, Utomo. Hans,Tuanakota Hans,Tuanakota

32. PT Medco Energi Internasional Tbk

(MEDC).

33. PT Perusahaan Gas Negara Tbk (PGAS).

Hans,Tuanakota Hans,Tuanakota Prasetio, Utomo.

34. PT Tambang Batubara Bukit Asam Tbk

(PTBA).

Riza, Andiek & Zainuddin Riza, Andiek & Zainuddin Riza, Andiek & Zainuddin

35. PT Holcim Indonesia Tbk (SMCB).

Prasetio, Utomo. Prasetio, Utomo. Prasetio, Utomo.

36. PT Semen Gresik Tbk (SMGR).

Prasetio, Utomo Prasetio, Utomo Prasetio, Utomo

37. PT Timah Tbk (TINS).

Osman Bing Satrio Osman Bing Satrio Hans,Tuanakota

38. PT Telekomunikasi Indonesia Tbk

(TLKM).

Osman Bing Satrio Osman Bing Satrio

Hans,Tuanakota

39. PT Bakrie Sumatera Plantations Tbk

(UNSP).

Prasetio, Utomo Prasetio, Utomo

Hans,Tuanakota

(17)

DATA PENELITIAN

No Nama Perusahaan

Integritas

LK Komite Audit Komisaris Indp Kep.Institusional Kep.Manajerial Independensi

Kualitas Audit

Ukuran perush 1

PT Astra Agro Lestari Tbk

(AALI). -0,3047

PT Alam Sutera Realty Tbk

(ASRI). 0,0087

100,00% 60,00%

47,15% 2,050% 1 1 37,42 6

PT Bank Central Asia Tbk

(BBCA). 0,0659

100,00% 57,14%

97,38% 0,001% 1 1 37,12 7 PT Bank Bukopin Tbk (BBKP) -0,1208 33,33% 66.67% 56,75% 2,650% 1 1 37,67 8

PT Bank Negara Indonesia Tbk

(BBNI). 0,0479

66,66% 57,14%%

67,42% 0,160% 3 1 36,29 9

PT Bank Rakyat Indonesia Tbk

(BBRI). -0,141

33,33% 33,33%

54,08% 3,080% 1 1 31,29 10

PT Bank Tabungan Negara Tbk

(BBTN). -0,3368

33,33% 50,00%

39,54% 0,020% 2 1 34,57 11

PT Bank Danamon Indonesia Tbk

(BDMN). -0,1009

PT Bakrie & Brothers Tbk

(BNBR) -0,4053

PT Bumi Serpong Damai Tbk

(BSDE) -0,4062

100,00% 50,00%

(18)

18 PT Bumi Resources Tbk (BUMI). 0,1438 100,00% 33,33% 21,19% 2,053% 2 0 34,12 19

PT Charoen Pokphand Indonesia

Tbk (CPIN) 0,0514

PT Bakrieland Development Tbk

(ELTY). -0,044

PT International Nickel Indonesia

Tbk (INCO). 0,0057

33,33% 50,00%

63,12% 7,930% 1 1 33,68 25

PT Indofood Sukses Makmur Tbk

(INDF). -0,602

33,33% 33,33%

52,72% 0,020% 3 0 35,4 26

PT Indocement Tunggal Prakarsa

Tbk (INTP). -0,5294

33,33% 33,33%

64,03% 0,010% 2 1 34,01 27 PT Indosat Tbk (ISAT). 0,5881 60,00% 40,00% 84,40% 0,001% 1 1 35,39 28

PT Indo Tambangraya Megah Tbk

(ITMG). -0,3113

PT PP London Sumatra Indonesia

Tbk (LSIP) 0,0377

33,33% 62,50%

18,71% 0,001% 2 0 34,06 32

PT Medco Energi Internasional

Tbk (MEDC). -0,1975

100,00% 33,33%

59,48% 0,180% 3 1 32,87 33

PT Perusahaan Gas Negara Tbk

(PGAS). -0,0542

40,00% 33,33%

50,70% 0,019% 1 1 34,33 34

PT Tambang Batubara Bukit Asam

Tbk (PTBA). -1,0834

33,33% 50,00%

46,16% 0,050% 3 0 33,26 35

PT Holcim Indonesia Tbk

(19)

Tbk (TLKM).

39

PT Bakrie Sumatera Plantations

Tbk (UNSP). -0,4707

66,66% 33,33%

51,01% 0,001% 1 1 34,02 40 PT United Tractors Tbk (UNTR). -0,3856 60,00% 50,00% 65,00% 0,010% 3 1 32,93 41

PT Unilever Indonesia Tbk

(UNVR). -1,0839

50,00% 40,00%