LAMPIRAN 1
HASIL ANALISIS DESKRIPTIF
LAMPIRAN 2
HASIL TABULASI SILANG (CROSSTAB)
ANTARA REPUTASI AUDITOR DENGAN PRAKTIK IFR Praktik
IFR (Y)
Reputasi Auditor (X5) Total
Non Big Four Big Four
Non IFR 26 ( 36.1%) 10 (13.9%) 36 (50%)
IFR 17 (23.6%) 19 (26.4%) 36 (50%)
Total 43 (59.7%) 29 (40.3%) 72 (100%)
LAMPIRAN 3
HASIL UJI MULTIKOLINEARITAS Descriptive Statistics
N Minimum Maximum Mean Std. Deviation Ukuran
Perusahaan 72 2.1037 25.681980 3.178675 5.149931681 Profitabilitas 72 .00093 .7227 .099103 .1382012
Likuiditas 72 .4100 13.6800 2.481528 2.4880858 Leverage 72 .0900 39.8100 1.678056 4.6643734 Kepemilkan Publik 72 .0200 .9200 .278611 .1574203
Valid N (listwise) 72
Coefficientsa
Model
Collinearity Statistics
Tolerance VIF
1 (Constant)
Ukuran Perusahaan .761 1.315
Profitabilitas .917 1.090
Likuiditas .626 1.598
Leverage .660 1.514
Reputasi Auditor .721 1.387
Kepemilikan
LAMPIRAN 4 HASIL UJI HIPOTESIS
Uji Kesesuaian Model/Goodness of Fit Test (Hosmer & Lemeshow)
Uji Overall Model Fit -2 Log Likelihood Awal
Iteration
-2 Log likelihood
Coefficients Constant
Step 0 1 99.813 .000
Uji Omnibus
Uji Nagelkerke’s R Square
-2 Log Likelihood Akhir Model Summary
Step
-2 Log likelihood
Cox & Snell
R Square Nagelkerke R Square
1 74.053a .301 .401
Hosmer and Lemeshow Test Step Chi-square df Sig.
1 11.763 8 .162
-2 Log Likelihood Akhir Model Summary
Step
-2 Log likelihood
Cox & Snell
R Square Nagelkerke R Square
1 74.053a .301 .401
Omnibus Tests of Model Coefficients Chi-square Df Sig.
Step 1 Step 25.760 6 .000
Block 25.760 6 .000
Uji Koefisien Regresi (Uji Wald)
Variables in the Equation
B
Exp (B) / Odds
Ratio Sig.
Step 1a Ukuran Perusahaan (X1) .965 2.626 .000
Profitabilitas (X2) .391 1.479 .049
Likuiditas (X3) .426 1.532 .402
Leverage (X4) .096 1.100 .790
Reputasi Auditor (X5) .093 1.097 .887
Kepemilikan Publik (X6) .576 1.779 .064
LAMPIRAN 4
DATA POPULASI DAN SAMPEL PENELITIAN
JENIS INDUSTRI NO KODE POPULASI SAMPEL
PERTANIAN
1 AALI ASTRA AGRO LESTARI Tbk
2 BISI BISI INTERNATIONAL Tbk
3 DSFI DHARMA SAMUDERA FISHING INDUSTRIES Tbk
4 GZCO GOZCO PLANTATION Tbk √
5 LSIP LONDON SUMATRA INDONESIA Tbk √
6 SGRO SAMPOERNA AGRO Tbk
7 SIMP SALIM IVOMAS PRATAMA Tbk
8 WAPO WAHANA PHONIX MANDIRI Tbk √
8 3
PETERNAKAN
1 CPRO CENTRAL PROTEINAPRIMA Tbk
2 JPFA JAPFA COMFEED INDONESIA Tbk
3 MAIN MALINDO FEEDMIL Tbk √
4 MBAI MULTI BREEDER ADIRAMA INDONESIA Tbk
5 SIPD SIERAD PRODUCE Tbk
5 1
PERTAMBANGAN
1 ADRO ADARO ENERGY Tbk
2 ANTM ANEKA TAMBANG Tbk √
3 BIPI BENAKAT PETROLEUM ENERGY Tbk
4 BORN BORNEO LUMBUNG ENERGI & METAL Tbk
5 BRAU BERAU COAL ENERGY Tbk
6 BUMI BUMI RESOURCES Tbk
7 BYAN BAYAN RESOURCES Tbk √
8 CNKO EXPLOITASI ENERGI Tbk √
9 DOID DELTA DUNIA MAKMUR Tbk
10 ELSA ELNUSA Tbk √
11 ENRG ENERGI MEGA PERSADA Tbk
12 GTBO GARDA TUJUH BUANA Tbk √
13 ITMA ITAMARAYA Tbk
14 ITMG INDO TAMBANG RAYA MEGAH Tbk
15 MEDC MEDCO ENERGY INTERNATIONAL Tbk √
16 PGAS PERUSAHAAN GAS NEGARA (PERSERO) Tbk
17 PKPK PERDANA KAYA PERKASA Tbk
18 PTBA BUKIT ASAM (PERSERO) Tbk
19 SQMI RENUKA COALINDO Tbk
20 SUGI SUGIH ENERGY Tbk
21 6
JASA 1 BAYU BAYU BUANA Tbk
2 BUVA BUKIT ULUWATU VILLA Tbk
3 GMCW GRAHAMAS CITRAWISATA Tbk √
4 HOME HOTEL MANDARIN REGENCY Tbk
5 ICON ISLAND CONCEPTS INDONESIA Tbk
6 PARN PANORAMA SENTRA WISATA Tbk
7 PDES DESTINASI TIRTA NUSANTARA Tbk
8 PGLI PEMBANGUNAN GRAHA LESTARI INDAH Tbk
9 PLIN PLAZA INDONESIA REALTY Tbk √
10 PSRT PUSAKO TARINKA Tbk
11 SHID SAHID JAYA INTERNATIONAL Tbk
12 SONA SONA TOPAS TOURISM INDUSTRY Tbk
13 CMPP CENTRIS MULTI PERSADA PRATAMA Tbk √
14 GIAA GARUDA INDONESIA (PERSERO) Tbk
15 IATA INDONESIA AIR TRANSPORT Tbk
16 INDX INDOEXCHANGE Tbk
17 MBSS MITRABAHTERA SEGARA SEJATI Tbk
18 RIGS RIG TENDERS INDONESIA Tbk √
19 SAFE STEADY SAFE Tbk
20 SMDR SAMUDERA INDONESIA Tbk √
21 TMAS PELAYARAN TEMPURAN EMAS Tbk √
22 TRAM TRADA MARITIME INDONESIA Tbk
23 WINS WINTERMAR OFFSHORE MARITIME Tbk √
24 ZBRA ZEBRA NUSANTARA Tbk
24 7
MANUFAKTUR
1 DPNS DUTA PERTIWI NUSANTARA Tbk √
2 EKAD EKADHARMA INTERNATIONAL Tbk
3 INCI INTAN WIJAYA INTERNATIONAL Tbk √
4 KKGI RESOURCE ALAM INDONESIA Tbk √
5 BATA SEPATU BATA Tbk
6 BIMA PRIMARINDO ASIA INFRASTRUCTURE Tbk
7 ESTI EVER SHINE TEXT Tbk
8 INDR INDORAMA SYBTHETICS Tbk
9 KIAS KERAMIKA INDONESIA ASSOSIASI Tbk √
10 MYRX HANSON INTERNATIONAL Tbk
11 MYTX APAC CITRA CENTRETEX Tbk
12 PBRX PAN BROTHERS Tbk √
13 RICY RICKY PUTRA GLOBALINDO Tbk
14 SIMM SURYA INTRINDO MAKMUR Tbk
15 SRSN INDO ACIDATAMA Tbk √
16 ADMG POLYCHEM INDONESIA Tbk
17 ASII ASTRA INTERNATIONAL Tbk
19 BRAM INDO KORDSA Tbk
20 GDYR GOODYEAR INDONESIA Tbk
21 GJTL GAJAH TUNGGAL Tbk
22 HEXIA HEXINDO ADIPERKASA Tbk
23 IMAS INDOMOBIL SUKSES INTERNATIONAL Tbk √
24 INDS INDOSPRING Tbk √
25 INTD INTER DELTA Tbk √
26 LPIN MULTI PRIMA SEJAHTERA Tbk
27 MASA MULTISTRADA ARAH SARANA Tbk
28 NIPS NIPRESS Tbk √
29 SMSM SELAMAT SEMPURNA Tbk
30 TURI TUNAS RIDEAN Tbk
31 UNR UNITED TRACTORS Tbk
32 IKBI SUMI INDO KABEL Tbk
33 JECC JEMBO CABLE COMPANY Tbk √
34 KBLI KMI WIRE AND CABLE Tbk √
35 KBLM KABELINDO MURNI Tbk
36 SCCO SUPREME CABLE MANUFACTURRING Tbk
37 VOKS VOKSEL ELECTRIC Tbk √
38 INTP INDOCEMENT TUNGGAL PRAKARSA Tbk
39 SMGR HOLCIM INDONESIA Tbk
40 SMCB SEMEN GRESIK (PERSERO) Tbk
41 AKR AKR CORPORINDO Tbk √
42 BUDI BUDI ACID JAYA Tbk
43 CLPI COLORPAK INDONESIA Tbk
44 ETWA ETERINDO WAHATANAMA Tbk √
45 LTLS LAUTAN LUAS Tbk
46 POLY ASIA PACIFICS FIBERS Tbk
47 SOBI SORINI AGRO ASIA CORPORINDO Tbk
48 TPIA CHANDRA ASRI PETROCHEMICAL Tbk
49 UNIC UNGGUL INDAH CAHAYA Tbk
50 MBTO MARTINA BERTO Tbk √
51 MRAT MUSTIKA RATU Tbk √
52 TCID MANDOM INDONESIA Tbk √
53 UNVR UNILEVER INDONESIA Tbk
54 ASGR ASTRA GRAPHIA Tbk
55 MLPL MULTIPOLAR Tbk
56 MTDL METRODATA ELECTORNIC Tbk
57 MYOH MYOH TECHNOLOGY Tbk √
58 PTSN SAT NUSAPERSADA Tbk
59 KDSI KEDAWUNG SETIA INDUSTRIAL Tbk
60 KICI KEDAUNG INDAH CAN Tbk √
61 ADES AKASHA WIRA INTERNATIONAL Tbk
63 CEKA CAHAYA KALBAR Tbk
64 DAVO DAVOMAS ABADI Tbk
65 ARNA ARWANA CITRAMULIA Tbk √
66 FAST FAST FOOD INDONESIA Tbk
67 ICBP INDOFOOD CBP SUKSES MAKMUR Tbk
68 INDF INDOFOOD SUKSES MAKMUR Tbk
69 MLBI MULTI BINTANG INDONESIA Tbk √
70 MYOR MAYORA INDAH Tbk
71 PSDN PRASHIDA ANEKA NIAGA Tbk
72 PTSP PIONEERINDO GOURMET INTERNATIONAL Tbk
73 ROTI NIPPON INDOSARI CORPINDO Tbk
74 SKLT SEKAR LAUT Tbk
75 SMAR SINAR MAS AGRO RESOURCES AND TECHNOLOGY Tbk
76 STTP SIANTAR TOP Tbk
77 TBLA TUNAS BARU LAMPUNG Tbk
78 ULTJ ULTRA JAYA MILK INDUSTRY Tbk √
79 BRPT BARITO PACIFIC Tbk
80 TIRT TIRTA MAHAKAM RESOURCES Tbk
81 ALMI ALUMINDO LIGHT METAL INDUSTRY Tbk √
82 BTON BETONJAYA MANUNGGAL Tbk
83 CTBN CITRA TUBINDO Tbk
84 GDST GUNAWAN DIANJAYA STEEL Tbk √
85 INAI INDAL ALUMINIUM INDUSTRY Tbk
86 JKSW JAKARTA KYOEI STEEL WORKS LTD Tbk
87 JPRS JAYA PARI STEEL Tbk
88 KRAS KRAKATAU STEEL (PERSERO) Tbk
89 LION LION METAL WORKS Tbk
90 LMSH LIONMESH PRIMA Tbk
91 NIKL PELAT TIMAH NUSANTARA Tbk
92 PICO PELANGI INDAH CANINDO Tbk
93 TBMS TEMBAGA MULIA SEMANAN Tbk
94 TIRA TIRA AUSTENITE Tbk
95 FASW FAJAR SURYA WISESA Tbk √
96 INRU TOBA PULP LESTARI Tbk
97 KBRI KERTAS BASUKI RACHMAT INDONESIA Tbk
98 SAIP SURABAYA AGUNG INDUSTRY PULP Tbk
99 SPMA SUPARMA Tbk √
100 TKIM PABRIK KERTAS TJIWI KIMIA Tbk
101 DVLA DARYA VARIA LABORATORIA Tbk
102 INAF INDOFARMA (PERSERO) Tbk
103 KAEF KIMIA FARMA (PERSERO) Tbk
104 KLBF KALBE FARMA Tbk √
106 PYFA PYRIDAM FARMA Tbk √
107 SCPI SCHERING PLOUGH INDONESIA Tbk
108 SOBI SORINI AGRO ASIA CORPORINDO Tbk
109 TSPC TEMPO SCAN PACIFIC Tbk
110 INTD INTER DELTA Tbk
111 KONI PERDANA BANGUN PUSAKA Tbk √
112 MDRN MODERN INTERNATIONAL Tbk
113 AKKU ALAM KARYA UNGGUL Tbk
114 AMFG ASAHIMAS FLAT GLASS Tbk
115 APLI ASIAPLAST INDUSTRIES Tbk
116 BRNA BERLINA Tbk √
117 DYNA DYNAPLAST Tbk
118 FPNI TITAN KIMIA NUSANTARA Tbk
119 IGAR CHAMPION PACIFIC INDONESIA Tbk √
120 IPOL INDOPOLY SWAKARSA INDUSTRY Tbk
121 LAPD LEYAND INTERNATIONAL Tbk
122 LMPI LANGGENG MAKMUR INDUSTRY Tbk
123 SIAP SEKAWAN INTIPRATAMA Tbk √
124 SIMA SIWANI MAKMUR Tbk
125 TOTO SURYA TOTO INDONESIA Tbk √
125 35
PERDAGANGAN
1 ACES ACE HARDWARE INDONESIA Tbk
2 AIMS AKBAR INDOMAKMUR STIMEC Tbk √
3 ALFA ALFA RETAILINDO Tbk
4 AMRT SUMBER ALFARIA TRIJAYA Tbk
5 CSAP CATUR SENTOSA ADIPRANA Tbk
6 DSSA DIAN SWASTATIKA SENTOSA Tbk
7 EPMT ENSEVAL PUTERA MEGATRADING Tbk
8 FISH FKS MULTI AGRO Tbk
9 GOLD GOLDEN RETAILINDO Tbk
10 GREN EVERGREEN INVESCO Tbk
11 HERO HERO SUPERMARKET Tbk
12 KOIN KOKOH INTI AREBAMA Tbk √
13 LPPF MATAHARI DEPARTMENT STORE Tbk
14 MAPI MITRA ADIPERKASA Tbk √
15 META NUSANTARA INFRASTUCTURE Tbk
16 MICE MULTI INDOCITRA Tbk √
17 MIDI MIDI UTAMA INDONESIA Tbk
18 MPPA MATAHARI PUTRA PRIMA Tbk
19 SDPC MILLENIUM PHARMACON INTERNATIONAL Tbk √
20 RALS RAMAYANA LESTARI SENTOSA Tbk
21 RIMO RIMO CATUR LESTARI Tbk
22 TMPI AGIS Tbk √
24 WICO WICAKSANA OVERSEAS INTERNATIONAL Tbk √
24 7
REAL ESTATE
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 BIPP BHUWANATALA INDAH PERMAI Tbk
6 BKDP BUKIT DARMO PROPERTY Tbk
7 BKSL SENTUL CITY Tbk √
8 BMSR BINTANG MITRA SEMESTA RAYA Tbk
9 BSDE BUMI SERPONG DAMAI Tbk
10 CKRA CITRA KEBUN RAYA AGRI Tbk
11 COWL COWELL DEVELOPMENT Tbk √
12 CTRA CIPUTRA DEVELOPMENT Tbk √
13 CTRP CIPUTRA PROPERTY Tbk √
14 CTRS CIPUTRA SURYA Tbk √
15 DART DUTA ANGGADA REALTY Tbk
16 DILD INTILAND DEVELOPMENT Tbk
17 DUTY DUTA PERTIWI Tbk
18 ELTY BAKRIELAND DEVELOPMENT Tbk
19 EMDE MEGAPOLITAN DEVELOPMENGTS Tbk √
20 FMII FORTUNE MATE INDONESIA Tbk
21 GMTD GOWA MAKASARR TOURISM DEVELOPMENT Tbk √
22 GPRA PERDANA GAPURA PRIMA Tbk √
23 INPP INDONESIAN PARADISE PROPERTY Tbk
24 JIHD JAKARTA INTERNATIONAL HOTEL &
DEVELOPMENT Tbk
25 JRPT JAYA REAL PROPERTY Tbk
26 JSPT JAKARTA SETIABUDI INTERNATIONAL Tbk
27 KIJA KAWASAN INDUSTRI JABABEKA Tbk
28 KPJG GLOBAL LAND DEVELOPMENT Tbk
29 LAMI LAMICITRA NUSANTARA Tbk
30 LCGP LAGUNA CIPTA GRIYA Tbk
31 LPCK LIPPO CIKARANG Tbk
32 LPKR LIPPO KARAWACI Tbk
33 MAMI MAS MURNI INDONESIA Tbk √
34 MKPI METROPOLITAN KENTJANA Tbk
35 MTSM METRO REALTY Tbk
35 9
LAIN-LAIN 1 ABBA MAHAKA MEDIA Tbk √
2 ASIA ASIA NATURAL RESOURCES Tbk
3 BTEK BUMI TEKNOKULTURA UNGGUL Tbk
4 CENT CENTRINE ONLINE Tbk
6 GEMA GEMA GRAHASARANA Tbk √
7 DNET DYVIACOM INTRABUMI Tbk
8 EMTK ELANG MAHKOTA TEKNOLOGI Tbk
9 FORU FORTUNE INDONESIA Tbk
10 CMNP CITRA MARGA NUSAPHALA PERSADA Tbk
11 IDKM INDOSIAR KARYA MEDIA Tbk √
12 ITTG LEO PRATAMA Tbk √
13 JTPE JASUINDO TIGA PERSADA Tbk
LAMPIRAN 5
DATA SAMPEL PENELITIAN
NO KODE NAMA EMITEN
1 GZCO GOZCO PLANTATION Tbk
2 LSIP LONDON SUMATRA INDONESIA Tbk
3 WAPO WAHANA PHONIX MANDIRI Tbk
4 MAIN MALINDO FEEDMIL Tbk
5 ANTM ANEKA TAMBANG Tbk
6 BYAN BAYAN RESOURCES Tbk
7 CNKO EXPLOITASI ENERGI Tbk
8 ELSA ELNUSA Tbk
9 GTBO GARDA TUJUH BUANA Tbk
10 MEDC MEDCO ENERGY INTERNATIONAL Tbk
11 CMPP CENTRIS MULTI PERSADA PRATAMA Tbk
12 GMCW GRAHAMAS CITRAWISATA Tbk
13 PLIN PLAZA INDONESIA REALTY Tbk
14 RIGS RIG TENDERS INDONESIA Tbk
15 SMDR SAMUDERA INDONESIA Tbk
16 TMAS PELAYARAN TEMPURAN EMAS Tbk
17 WINS WINTERMAR OFFSHORE MARITIME Tbk
18 AKR AKR CORPORINDO Tbk
19 ALMI ALUMINDO LIGHT METAL INDUSTRY Tbk
20 ARNA ARWANA CITRAMULIA Tbk
21 AUTO ASTRA OTOPARTS Tbk
22 BRNA BERLINA Tbk
23 DPNS DUTA PERTIWI NUSANTARA Tbk
24 ETWA ETERINDO WAHATANAMA Tbk
25 FASW FAJAR SURYA WISESA Tbk
26 GDST GUNAWAN DIANJAYA STEEL Tbk
27 IGAR CHAMPION PACIFIC INDONESIA Tbk
28 INCI INTAN WIJAYA INTERNATIONAL Tbk
29 INDS INDOSPRING Tbk
30 INTD INTER DELTA Tbk
31 IMAS INDOMOBIL SUKSES INTERNATIONAL Tbk
32 JECC JEMBO CABLE COMPANY Tbk
33 KBLI KMI WIRE AND CABLE Tbk
34 KIAS KERAMIKA INDONESIA ASSOSIASI Tbk
35 KICI DUTA PERTIWI NUSANTARA Tbk
36 KKGI RESOURCE ALAM INDONESIA Tbk
38 KONI PERDANA BANGUN PUSAKA Tbk
39 MBTO MARTINA BERTO Tbk
40 MLBI MULTI BINTANG INDONESIA Tbk
41 MRAT MUSTIKA RATU Tbk
42 MYOH MYOH TECHNOLOGY Tbk
43 NIPS NIPRESS Tbk
44 PBRX PAN BROTHERS Tbk
45 PYFA PYRIDAM FARMA Tbk
46 SIAP SEKAWAN INTIPRATAMA Tbk
47 SPMA SUPARMA Tbk
48 SRSN INDO ACIDATAMA Tbk
49 TCID MANDOM INDONESIA Tbk
50 TOTO SURYA TOTO INDONESIA Tbk
51 ULTJ ULTRA JAYA MILK INDUSTRY Tbk
52 VOKS VOKSEL ELECTRIC Tbk
53 AIMS AKBAR INDOMAKMUR STIMEC Tbk
54 KOIN KOKOH INTI AREBAMA Tbk
55 MAPI MITRA ADIPERKASA Tbk
56 MICE MULTI INDOCITRA Tbk
57 SDPC MILLENIUM PHARMACON INTERNATIONAL Tbk
58 TMPI AGIS Tbk
59 WICO WICAKSANA OVERSEAS INTERNATIONAL Tbk
60 BKSL SENTUL CITY Tbk
61 COWL COWELL DEVELOPMENT Tbk
62 CTRA CIPUTRA DEVELOPMENT Tbk
63 CTRP CIPUTRA PROPERTY Tbk
64 CTRS CIPUTRA SURYA Tbk
6655 EMDE MEGAPOLITAN DEVELOPMENGTS Tbk
66 GMTD GOWA MAKASARR TOURISM DEVELOPMENT Tbk
67 GPRA PERDANA GAPURA PRIMA Tbk
68 MAMI MAS MURNI INDONESIA Tbk
69 ABBA MAHAKA MEDIA Tbk
70 GEMA GEMA GRAHASARANA Tbk
71 IDKM INDOSIAR KARYA MEDIA Tbk
LAMPIRAN 6
TABULASI DATA PENELITIAN
No Kode
X1
Ukuran Perusahaan
(Total Aktiva)
X2
Profitabilitas
X3
Likuiditas
X4
Leverage
X5
Umur
Listing
X6
Reputasi
Auditor
X7
Struktur
Kepemilikan
Publik
Y
IFR
1 GZCO 3,187,521 0.03 1.51 0.99 4 0 0.29768 1
2 LSIP 7,551,796 0.14 3.27 0.20 16 1 0.40517 1
3 WAPO 97,486 0.04 1.07 39.79 11 0 0.40385 0
4 MAIN 1,799,881 0.17 1.05 1.64 6 0 0.40904 1
5 ANTM 19,708,541 0.15 2.51 0.54 15 1 0.34948 0
6 BYAN 18,461,045 0.032 1.16 1.70 4 1 0.04927 0
7 CNKO 1,503,500 0.054 1.63 0.64 11 0 0.43120 1
8 ELSA 4,294,557 0.031 1.37 1.10 4 1 0.28422 0
9 GTBO 1,640,002 0.58 4.03 0.28 3 0 0.40341 1
10 MEDC 25,681,980 0.0070 2.65 2.15 18 1 0.37516 0
11 CMPP 68,629 0.0093 2.24 1.22 18 0 0.37037 0
13 PLIN 3,950,267 0.058 1.19 0.77 20 1 0.11160 0
14 RIGS 1,620,333 0.036 1.85 0.67 22 1 0.19463 0
15 SMDR 6,811,350 0.013 1.03 1.48 13 1 0.32112 0
16 TMAS 1,533,857 0.078 0.51 0.77 9 1 0.12028 0
17 WINS 3,277,851 0.07 1.24 0.91 2 0 0.27659 0
18 AKR 11,787,525 0.05 1.44 1.80 18 1 0.40260 0
19 ALMI 1,881,569 0.007 1.29 2.20 16 0 0.14553 0
20 ARNA 937,3560 0.16 1.17 0.55 11 1 0.35898 0
21 AUTO 8,881,642 0.12 1.16 0.62 14 1 0.04276 1
22 BRNA 770,384 0.07 0.97 1.55 23 1 0.32691 0
23 DPNS 184,636 0.11 8.59 0.19 22 0 0.26052 0
24 ETWA 960,957 0.04 0.77 1.20 15 0 0.44101 0
25 FASW 5,578,334 0.009 0.58 2.09 6 1 0.24258 0
26 GDST 1,163,971 0.04 2.31 0.47 3 0 0.02030 1
27 IGAR 312,342 0.14 4.36 0.29 20 0 0.14056 0
28 INCI 132,279 0.033 7.71 0.14 22 0 0.53594 0
29 INDS 1,664,779 0.080 2.33 0.46 22 0 0.11483 1
30 INTD 53,766 0.072 2.16 1.79 22 0 0.16980 0
32 JECC 708,955 0.044 1.16 3.96 20 0 0.09852 0
33 KBLI 1,161,698 0.77 3.07 0.37 21 1 0.24985 1
34 KIAS 2,143,815 0.033 5.86 0.09 18 0 0.01759 0
35 KICI 94,956 0.023 4.80 0.43 19 0 0.17225 0
36 KKGI 1,03,802 0.22 1.95 0.42 21 1 0.35834 0
37 KLBF 9,417,957 0.21 3.41 0.28 21 1 0.43362 0
38 KONI 82,759 0.027 1.38 1.88 17 1 0.22058 0
39 MBTO 609,494 0.075 3.71 0.40 1 0 0.32153 1
40 MLBI 1,152,048 0.40 0.58 2.49 11 1 0.17470 0
41 MRAT 455,473 0.067 6.02 0.18 17 0 0.08960 0
42 MYOH 1,292,581 0.027 0.92 3.77 0 0 0.21869 1
43 NIPS 525,629 0.041 1.10 1.45 22 0 0.38488 0
44 PBRX 2,003,098 0.045 1.31 1.43 21 0 0.46996 0
45 PYFA 135,850 0.039 2.37 0.55 11 1 0.23077 0
46 SIAP 184,367 0.018 2.41 0.74 4 0 0.27167 0
47 SPMA 1,664,353 0.0023 2.65 1.14 18 0 0.14735 0
48 SRSN 402,109 0.042 2.75 0.49 20 0 0.09945 0
49 TCID 1,261,573 0.11 7.73 0.15 19 1 0.21042 0
51 ULTJ 2,420,793 0.14 2.02 0.44 21 0 0.35417 0
52 VOKS 1,698,078 0.08 1.33 1.82 22 0 0.51346 0
53 AIMS 45,766 0.011 2.00 1.05 11 0 0.34166 0
54 KOIN 336,896 0.09 1.15 5.58 4 0 0.29412 0
55 MAPI 5,990,587 0.07 1.22 1.76 8 1 0.44000 0
56 MICE 469,330 0.72 3.30 0.38 7 0 0.25460 0
57 SDPC 385,610 0.025 1.37 2.69 22 0 0.12000 1
58 TMPI 1,290,609 0.032 1.45 0.26 11 0 0.92294 1
59 WICO 154,301 0.54 1.40 0.72 18 1 0.12407 0
60 BKSL 6,154,231 0.035 3.18 0.28 15 0 0.63151 0
61 COWL 1,778,429 0.039 1.42 0.57 5 0 0.05261 1
62 CTRA 15,023,392 0.056 1.56 0.77 18 1 0.32408 0
63 CTRP 5,933,875 0.053 1.82 0.49 5 1 0.42067 1
64 CTRS 4,428,211 0.061 1.26 1.00 14 1 0.37340 0
65 EMDE 886,379 0.047 1.67 0.69 2 0 0.33223 0
66 GMTD 900,597 0.071 1.29 2.85 12 0 0.35000 0
67 GPRA 1,310,251 0.043 1.29 0.86 5 0 0.15258 0
68 MAMI 705,334 0.033 1.01 0.20 18 0 0.55001 0
70 GEMA 428,881 0.067 1.61 2.02 10 0 0.11752 0
71 IDKM 473,132 0.54 2.02 1.24 8 1 0.25922 0
TABEL JADWAL PENELITIAN
Nama : WENNY A. GINTING Nim : 127017030
Program Studi : MAGISTER AKUNTANSI Fakultas : EKONOMI
Universitas : SUMATERA UTARA
No Kegiatan 2013 2014
Desember Januari Februari Maret April Mei Juni Juli
I II III IV I II III IV I II III IV I II III IV I II III IV I II III IV I II III IV I II III IV 1 Pembuatan dan
