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Pengaruh Rotasi Kantor Akuntan Publik Mandatory dan Voluntary terhadap Kualitas Audit dengan Ukuran KAP sebagai Variabel Pemoderasi pada perusahaan yang terdaftar di BEI 2012-2014

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4. LAMPIRAN 5. Lampiran 1

6. Proses Seleksi Sampel Berdasarkan Kriteria

No Kode Nama Emiten K1 K2 K3 K4 K5 Ket

1 AALI Astra Agro Lestari Tbk X X

2 ABBA Mahaka Media Tbk Sampel 1

3 ABDA Asuransi Bina Dana Arta Tbk X X X

4 ABMM ABM Investama Tbk X X X

5 ACES Ace Hardware Indonesia Tbk X X

6 ACST Acset Indonusa Tbk X X

7 ADES Akasha Wira International Tbk Sampel 2

8 ADHI Adhi Karya (Persero) Tbk X X

9 ADMF Adira Dinamika Multi Finance

Tbk

X X X

10 ADMG Polychem Indonesia Tbk X X

11 ADRO Adaro Energy Tbk X X

12 AGRO Bank Rakyat Indonesia

Agroniaga Tbk

X X X

13 AGRS Bank Agris Tbk X X X X

14 AHAP Asuransi Harta Aman Pratama

Tbk

X X X

15 AIMS Akbar Indomakmur Stimec Tbk X X

16 AISA Tiga Pilar Sejahtera Food Tbk X X

17 AKKU Alam Karya Unggul Tbk Sampel 3

18 AKPI Argha Karya Prima Ind. Tbk X X X X

19 AKRA AKR Corporindo Tbk X X

20 AKSI Majapahit Securities Tbk X X

21 ALDO Alkindo Naratama Tbk X X

22 ALKA Alakasa Industrindo Tbk X X

23 ALMI Alumindo Light Metal Industry

Tbk

X X

24 ALTO Tri Banyan Tirta Tbk X X

25 AMAG Asuransi Multi Artha Guna Tbk X X X

26 AMFG Asahimas Flat Glass Tbk X X

27 AMIN Ateliers Mecaniques

D'Indonesie Tbk

X X X X

28 AMRT Sumber Alfaria Trijaya Tbk X X

29 ANJT Austindo Nusantara Jaya Tbk. X X X X

(2)

31 APEX Apexindo Pratama Duta Tbk X X

32 APIC Pacific Strategic Financial Tbk X X X

33 APII Arita Prima Indonesia Tbk X X

34 APLI Asiaplast Industries Tbk X X X X

35 APLN Agung Podomoro Land Tbk X X

36 APOL Arpeni Pratama Ocean Line Tbk Sampel 5

37 ARGO Argo Pantes Tbk X X

38 ARII Atlas Resources Tbk X X

39 ARNA Arwana Citramulia Tbk X X X X

40 ARTA Arthavest Tbk X X X

41 ARTI Ratu Prabu Energi Tbk X X

42 ARTO Bank Artos Indonesia Tbk X X X X

43 ASBI Asuransi Bintang Tbk X X X

44 ASDM Asuransi Dayin Mitra Tbk X X X

45 ASGR Astra Graphia Tbk X X

46 ASII Astra International Tbk X X

47 ASJT Asuransi Jasa Tania Tbk X X X

48 ASMI Asuransi Mitra Maparya Tbk X X X X

49 ASRI Alam Sutera Reality Tbk X X

50 ASRM Asuransi Ramayana Tbk X X X

51 ASSA Adi Sarana Armada Tbk X X

52 ATIC Anabatic Technologies Tbk X X X

53 ATPK Bara Jaya Internasional Tbk X X

54 AUTO Astra Otoparts Tbk X X

55 BABP Bank MNC Internasional Tbk X X X

56 BACA Bank Capital Indonesia Tbk X X X

57 BAJA Saranacentral Bajatama Tbk X X

58 BALI Bali Towerindo Sentra Tbk X X X

59 BAPA Bekasi Asri Pemula Tbk Sampel 6

60 BATA Sepatu Bata Tbk X X

61 BAYU Bayu Buana Tbk X X

62 BBCA Bank Central Asia Tbk X X X

63 BBHI Bank Harda Internasional Tbk X X X X

64 BBKP Bank Bukopin Tbk X X X

65 BBLD Buana Finance Tbk X X X

66 BBMD Bank Mestika Dharma Tbk X X X X

67 BBNI Bank Negara Indonesia Tbk X X X

68 BBNP Bank Nusantara Parahyangan

Tbk

(3)

69 BBRI Bank Rakyat Indonesia (Persero) Tbk

X X X

70 BBRM Pelayaran Nasional Bina Buana

Raya Tbk

X X X X

71 BBTN Bank Tabungan Negara

(Persero) Tbk

X X X

72 BBYD Bank Yudha Bhakti Tbk X X X X

73 BCAP Bhakti Capital Indonesia Tbk X X X

74 BCIC Bank J Trust Indonesia Tbk X X X

75 BCIP Bumi Citra Permai Tbk X X X

76 BDMN Bank Danamon Indonesia Tbk X X X

77 BEKS Bank Pundi Indonesia Tbk X X X

78 BEST Bekasi Fajar Industrial Estate

Tbk

X X

79 BFIN BFI Finance Indonesia Tbk X X X

80 BHIT Bhakti Investama Tbk X X X

81 BIKA Binakarya Jasa Abadi Tbk X X X X

82 BIMA Primarindo Asia Infrastructure

Tbk

X X

83 BINA Bank Ina Perdana Tbk X X X X

84 BIPI Benakat Integra Tbk X

85 BIPP Bhuwanatala Indah Permai Tbk X X

86 BIRD Blue Bird Tbk X X X X

87 BISI Bisi International Tbk X X X

88 BJBR Bank Pembangunan Daerah

Jawa Barat Banten Tbk

X X X

89 BJTM Bank Pembangunan Daerah

Jawa Timur Tbk

X X X

90 BKDP Bukit Darmo Property Tbk X X

91 BKSL Sentul City Tbk X X

92 BKSW Bank QNB Indonesia Tbk X X X

93 BLTA Berlian Laju Tanker Tbk X X

94 BLTZ Graha Layar Prima Tbk X X X X

95 BMAS Bank Maspion Indonesia Tbk X X X X

96 BMRI Bank Mandiri (Persero) Tbk X X X

97 BMSR Bintang Mitra Semestaraya Tbk X X

98 BMTR Global Mediacom Tbk X X

99 BNBA Bank Bumi Arta Tbk X X X

100 BNBR Bakrie dan Brothers Tbk X X X X

101 BNGA Bank CIMB Niaga Tbk X X X

(4)

103 BNLI Bank Permata Tbk X X X

104 BOLT Garuda Metalindo Tbk X X X X

105 BORN Borneo Lumbung Energi dan

Metal Tbk

X X

106 BPII Batavia Prosperindo

International Tbk

X X X

107 BPFI Batavia Prosperindo Finance

Tbk

X X X

108 BRAM Indo Kordsa Tbk X X

109 BRAU Berau Coal Energy Tbk X X

110 BRMS Bumi Resources Minerals Tbk X X

111 BRNA Berlina Tbk X

112 BRPT Barito Pacific Tbk X

113 BSDE Bumi Serpong Damai Tbk X X

114 BSIM Bank Sinarmas Tbk X X X

115 BSSR Baramulti Suksessarana Tbk X X

116 BSWD Bank of India Indonesia Tbk X X X

117 BTEK Bumi Teknokultura Unggul Tbk X X

118 BTEL Bakrie Telecom Tbk Sampel 7

119 BTON Betonjaya Manunggal Tbk X

120 BTPN Bank Tabungan Pensiunan

Nasional Tbk

X X X

121 BUDI Budi Acid Jaya Tbk X X

122 BUKK Bukaka Tehnik Utama Tbk X X X X

123 BULL Buana Listya Tama Tbk X X X X

124 BUMI Bumi Resources Tbk X

125 BUVA Bukit Uluwatu Villa Tbk X X

126 BVIC Bank Victoria International Tbk X X X

127 BWPT Eagle High Plantations Tbk X X

128 BYAN Bayan Resources Tbk X X

129 CANI Capitol Nusantara Indonesia

Tbk

X X X

130 CASS Cardig Aero Services Tbk Sampel 8

131 CEKA Wilmar Cahaya Indonesia Tbk X X

132 CENT Centratama Telekomunikasi

Indonesia Tbk

X X

133 CFIN Clipan Finance Indonesia Tbk X X X

134 CINT Chitose International Tbk X X X

135 CITA Cita Mineral Investindo Tbk Sampel 9

136 CKRA Cakra Mineral Tbk X X X X

(5)

138 CMNP Citra Marga Nusaphala Persada Tbk

Sampel 10

139 CMPP Rimau Multi Putra Pratama Tbk X X

140 CNKO Exploitasi Energi Indonesia Tbk Sampel

11

141 CNTX Centex Tbk X X

142 COWL Cowell Development Tbk Sampel

12

143 CPGT Citra Maharlika Nusantara

Corpora Tbk

X X X X

144 CPIN Charoen Pokphand Indonesia

Tbk

X X

145 CPRO Central Proteina Prima Tbk Sampel

13

146 CSAP Catur Sentosa Adiprana Tbk X X

147 CTBN Citra Tubindo Tbk X X

148 CTRA Ciputra Development Tbk X X

149 CTRP Ciputra Property Tbk X X

150 CTRS Ciputra Surya Tbk X X

151 CTTH Citatah Tbk X X

152 DAJK Dwi Aneka Jaya Kemasindo

Tbk

X X X X

153 DART Duta Anggada Realty Tbk X X

154 DEFI Danasupra Erapacific Tbk X X

155 DEWA Darma Henwa Tbk X X

156 DGIK Nusa Konstruksi Enjiniring Tbk X X

157 DILD Intiland Development Tbk X X

158 DKFT Central Omega Resources Tbk X X

159 DLTA Delta Djakarta Tbk X X

160 DMAS Puradelta Lestari Tbk X X X X

161 DNAR Bank Dinar Indonesia Tbk X X X X

162 DNET Indoritel Makmur Internasional

Tbk

X X

163 DOID Delta Dunia Makmur Tbk X X

164 DPNS Duta Pertiwi Nusantara Tbk X X X X

165 DPUM Dua Putra Utama Makmur Tbk X X X X

166 DSFI Dharma Samudera Fishing Ind

Tbk

X X X X

167 DSNG Dharma Satya Nusantara Tbk X X X

168 DSSA Dian Swastatika Sentosa Tbk X X

169 DUTI Duta Pertiwi Tbk X X

(6)

171 DYAN Dyandra Media International Tbk

X X X

172 ECII Electronic City Indonesia Tbk X X X X

173 EKAD Ekadharma International Tbk X X

174 ELSA Elnusa Tbk X X

175 ELTY Bakrieland Development Tbk X X

176 EMDE Megapolitan Developments Tbk Sampel

14

177 EMTK Elang Mahkota Teknologi Tbk X X

178 ENRG Energi Mega Persada Tbk X X

179 EPMT Enseval Putra Megatrading Tbk X X

180 ERAA Erajaya Swasembada Tbk X X

181 ERTX Eratex Djaja Tbk X X

182 ESSA Surya Esa Perkasa Tbk X X

183 ESTI Ever Shine Textile Industry Tbk X X

184 ETWA Eterindo Wahanatama Tbk Sampel

15

185 EXCL XL Axiata Tbk X X

186 FAST Fast Food Indonesia Tbk X X

187 FASW Fajar Surya Wisesa Tbk X X

188 FISH FKS Multi Agro Tbk X

189 FMII Fortune Mate Indonesia Tbk Sampel

16

190 FORU Fortune Indonesia Tbk X X

191 FPNI Lotte Chemical Titan Tbk X X X X

192 FREN Smartfren Telecom Tbk X X

193 GAMA Gading Development Tbk Sampel

17

194 GDST Gunawan Dianjaya Steel Tbk X X X X

195 GDYR Goodyear Indonesia Tbk X X

196 GEMA Gema Grahasarana Tbk Sampel

18

197 GEMS Golden Energy Mines Tbk X X

198 GGRM Gudang Garam Tbk X X

199 GIAA Garuda Indonesia (Persero) Tbk X X

200 GJTL Gajah Tunggal Tbk X X

201 GLOB Global Teleshop Tbk X X

202 GMCW Grahamas Citrawisata Tbk X X

203 GMTD Gowa Makassar Tourism

Development Tbk

X X

(7)

205 GOLL Golden Plantation Tbk X X X

206 GPRA Perdana Gapura Prima Tbk X X

207 GREN Evergreen Invesco Tbk X X X X

208 GSMF Equity Development Investment

Tbk

X X

209 GTBO Garda Tujuh Buana Tbk X X

210 GWSA Greenwood Sejahtera Tbk Sampel

19

211 GZCO Gozco Plantations Tbk X X

212 HADE HD Capital Tbk X X

213 HDFA Radana Bhaskara Finance Tbk X X

214 HDTX Panasia Indo Resources Tbk X X X X

215 HERO Hero Supermarket Tbk X X

216 HEXA Hexindo Adiperkasa Tbk X X

217 HITS Humpuss Intermoda

Transportasi Tbk

X X

218 HMSP HM Sampoerna Tbk X X

219 HOME Hotel Mandarine Regency Tbk Sampel

20

220 HOTL Saraswati Griya Lestari Tbk X X

221 HRUM Harum Energy Tbk X X

222 IATA Indonesia Transport dan

Infrastructure Tbk

X

223 IBFM Intan Baruprana Finance Tbk X X X

224 IBST Inti Bangun Sejahtera Tbk X X

225 ICBP Indofood CBP Sukses Makmur

Tbk

X X

226 ICON Island Concepts Indonesia Tbk X X

227 IDPR Indonesia Pondasi Raya Tbk X X X

228 IGAR Champion Pacific Indonesia Tbk Sampel

21

229 IIKP Inti Kapuas Arowana Tbk X X

230 IKAI Intikeramik Alamasri Industri

Tbk

X X X X

231 IKBI Sumi Indo Kabel Tbk X X

232 IMAS Indomobil Sukses Internasional

Tbk

X X

233 IMJS Indomobil Multi Jasa Tbk X X X X

234 IMPC Impack Pratama Industri Tbk X X X

235 INAF Indofarma Tbk Sampel

22

(8)

237 INCI Intanwijaya Internasional Tbk X X

238 INCO Vale Indonesia Tbk X X

239 INDF Indofood Sukses Makmur Tbk X X

240 INDR Indorama Synthetics Tbk X X

241 INDS Indospring Tbk X X

242 INDX Tanah Laut Tbk X X

243 INDY Indika Energy Tbk X

244 INKP Indah Kiat Pulp dan Paper Tbk X

245 INPC Bank Artha Graha Internasional

Tbk

X X X

246 INPP Indonesian Paradise Property

Tbk

X X

247 INRU Toba Pulp Lestari Tbk X

248 INTA Intraco Penta Tbk X X

249 INTD Inter Delta Tbk X X X X

250 INTP Indocement Tunggal Prakarsa

Tbk

X

251 INVS Inovisi Infracom Tbk X X X X

252 IPOL Indopoly Swakarsa Industry Tbk X X

253 ISAT Indosat Tbk X X

254 ISSP Steel Pipe Industry of Indonesia

Tbk

X X X

255 ITMA Sumber Energi AndalanTbk X X

256 ITMG Indo Tambangraya Megah Tbk X X

257 ITTG Leo Investments Tbk X X X X

258 JAWA Jaya Agra Wattie Tbk X X

259 JECC Jembo Cable Company Tbk X X

260 JIHD Jakarta International Hotels dan

Development Tbk

X X

261 JKON Jaya Konstruksi Manggala

Pratama Tbk

X X

262 JKSW Jakarta Kyoei Steel Works Tbk X X

263 JPFA JAPFA Comfeed Indonesia Tbk X X X X

264 JPRS Jaya Pari Steel Tbk X X

265 JRPT Jaya Real Property Tbk X X

266 JSMR Jasa Marga Tbk X X

267 JSPT Jakarta Setiabudi Internasional

Tbk

X X

268 JTPE Jasuindo Tiga Perkasa Tbk Sampel

23

269 KAEF Kimia Farma (Persero) Tbk Sampel

(9)

270 KARW ICTSI Jasa Prima Tbk X X

271 KBLI KMI Wire and Cable Tbk X

272 KBLM Kabelindo Murni Tbk Sampel

25

273 KBLV First Media Tbk X X

274 KBRI Kertas Basuki Rachmat

Indonesia Tbk

X X

275 KDSI Kedawung Setia Industrial Tbk X X

276 KIAS Keramika Indonesia Assosiasi

Tbk

Sampel 26

277 KICI Kedaung Indah Can Tbk X

278 KIJA Kawasan Industri Jababeka Tbk X X

279 KINO Kino Indonesia Tbk X X X

280 KKGI Resource Alam Indonesia Tbk X X

281 KLBF Kalbe Farma Tbk X X

282 KOBX Kobexindo Tractors Tbk X X

283 KOIN Kokoh Inti Arebama Tbk X X

284 KONI Perdana Bangun Pusaka Tbk X X

285 KOPI Mitra Energi Persada Tbk X X X X

286 KPIG MNC Land Tbk Sampel

27

287 KRAS Krakatau Steel (Persero) Tbk X X

288 KRAH Grand Kartech Tbk X X

289 KREN Kresna Graha Investama Tbk X X

290 LAMI Lamicitra Nusantara Tbk X X

291 LAPD Leyand International Tbk X X

292 LCGP Eureka Prima Jakarta Tbk X X

293 LEAD Logindo Samudramakmur Tbk X X X

294 LINK Link Net Tbk X X X

295 LION Lion Metal Works Tbk X X

296 LMAS Limas Indonesia Makmur Tbk X X X X

297 LMPI Langgeng Makmur Industri Tbk X X

298 LMSH Lionmesh Prima Tbk X X

299 LPCK Lippo Cikarang Tbk X X

300 LPGI Lippo General Insurance Tbk X X X

301 LPIN Multi Prima Sejahtera Tbk X X

302 LPKR Lippo Karawaci Tbk X X

303 LPLI Star Pacific Tbk X X

304 LPPF Matahari Department Store Tbk X X

(10)

306 LRNA Eka Sari Lorena Transport Tbk X X X

307 LSIP PP London Sumatra Indonesia

Tbk

X X

308 LTLS Lautan Luas Tbk X X

309 MAGP Multi Agro Gemilang Plantation

Tbk

Sampel 28

310 MAIN Malindo Feedmill Tbk X X X X

311 MAMI Mas Murni Indonesia Tbk X X

312 MAPI Mitra Adiperkasa Tbk X X

313 MARI Mahaka Radio Integra Tbk X X X

314 MASA Multistrada Arah Sarana Tbk X X

315 MAYA Bank Mayapada Internasional

Tbk

X X

316 MBAP Mitrabara Adiperdana Tbk X X X

317 MBSS Mitrabahtera Segara Sejati Tbk X X

318 MBTO Martina Berto Tbk Sampel

29

319 MCOR Bank Windu Kentjana

International Tbk

X X X

320 MDIA Intermedia Capital Tbk X X X

321 MDKA Merdeka Copper Gold Tbk X X X

322 MDLN Modernland Realty Ltd Tbk X X

323 MDRN Modern Internasional Tbk X X

324 MEDC Medco Energi Internasional Tbk X X

325 MEGA Bank Mega Tbk X X

326 MERK Merck Indonesia Tbk X X X X

327 META Nusantara Infrastructure Tbk X X

328 MFIN Mandala Multifinance Tbk X X

329 MFMI Multifiling Mitra Indonesia Tbk X X

330 MGNA Magna Finance Tbk X X X

331 MICE Multi Indocitra Tbk X X

332 MIDI Midi Utama Indonesia Tbk X X X X

333 MIKA Mitra Keluarga Karyasehat Tbk X X X

334 MIRA Mitra International Resources

Tbk

X X X X

335 MITI Mitra Investindo Tbk Sampel

30

336 MKNT Mitra Komunikasi Nusantara

Tbk

X X X

337 MKPI Metropolitan Kentjana Tbk X X

338 MLBI Multi Bintang Indonesia Tbk Sampel

(11)

339 MLIA Mulia Industrindo Tbk X X

340 MLPL Multipolar Tbk X X

341 MLPT Multipolar Technology Tbk X X X

342 MMLP Mega Manunggal Property Tbk X X X

343 MNCN Media Nusantara Citra Tbk X X

344 MPMX Mitra Pinasthika Mustika Tbk X X X

345 MPPA Matahari Putra Prima Tbk X X

346 MRAT Mustika Ratu Tbk X X

347 MREI Maskapai Reasuransi Indonesia

Tbk

X X X X

348 MSKY MNC Sky Vision Tbk X X

349 MTDL Metrodata Electronics Tbk X X

350 MTFN Capitalinc Investment Tbk X X

351 MTLA Metropolitan Land Tbk X X

352 MTRA Mitra Pemuda Tbk X X X

353 MTSM Metro Realty Tbk X X

354 MYOH Samindo Resources Tbk Sampel

32

355 MYOR Mayora Indah Tbk X X

356 MYRX Hanson Interntional Tbk Sampel

33

357 MYTX APAC Citra Centertex Tbk Sampel

34

358 NAGA Bank Mitraniaga Tbk X X X X

359 NELY Pelayaran Nelly Dwi Putri Tbk X X

360 NIKL Pelat Timah Nusantara Tbk X

361 NIPS Nipress Tbk Sampel

35

362 NIRO Nirvana Development Tbk X X

363 NISP Bank OCBC NISP Tbk Tbk X X

364 NOBU Bank Nationalnobu Tbk X X X

365 OCAP Onix Capital Tbk X X

366 OKAS Ancora Indonesia Resources

Tbk

X X

367 OMRE Indonesia Prima Property Tbk X X

368 PADI Minna Padi Investama Tbk X X

369 PAFI Panasia Filament Inti Tbk X X

370 PALM Provident Agro Tbk X X

371 PANR Panorama Sentrawisata Tbk X X

372 PANS Panin Sekuritas Tbk X X X

(12)

374 PDES Destinasi Tirta Nusantara Tbk X X

375 PEGE Panca Global Securities Tbk X X

376 PGAS Perusahaan Gas Negara

(Persero) Tbk

X X

377 PGLI Pembangunan Graha Lestari

Tbk

Sampel 36

378 PICO Pelangi Indah Canindo Tbk Sampel

37

379 PJAA Pembangunan Jaya Ancol Tbk X X

380 PKPK Perdana Karya Perkasa Tbk Sampel

38

381 PLAS Polaris Investama Tbk Sampel

39

382 PLIN Plaza Indonesia Realty Tbk X X

383 PNBN Bank Pan Indonesia Tbk X X X

384 PNBS Bank Panin Syariah Tbk X X X X

385 PNIN Paninvest Tbk X X X

386 PNLF Panin Financial Tbk X X X

387 PNSE Pudjiadi & Sons Tbk X X

388 POLY Asia Pacific Fibers Tbk X

389 POOL Pool Advista Indonesia Tbk Sampel

40

390 PPRO PP Properti Tbk X X X

391 PRAS Prima Alloy Steel Universal Tbk Sampel

41

392 PSAB J Resources Asia Pasifik Tbk X X

393 PSDN Prasidha Aneka Niaga Tbk X X

394 PSKT Pusako Tarinka Tbk X X

395 PTBA Tambang Batubara Bukit Asam

Tbk

X X

396 PTIS Indo Straits Tbk X X

397 PTPP PP (Persero) Tbk X X

398 PTRO Petrosea Tbk X X

399 PTSN Sat Nusapersada Tbk X

400 PTSP Pioneerindo Gourmet

International Tbk

X X

401 PUDP Pudjiadi Prestige Tbk X X

402 PWON Pakuwon Jati Tbk X X

403 PYFA Pyridam Farma Tbk X X

404 RAJA Rukun Raharja Tbk X

405 RALS Ramayana Lestari Sentosa Tbk X X

(13)

407 RBMS Ristia Bintang Mahkotasejati Tbk

Sampel 42

408 RDTX Roda Vivatex Tbk X X

409 RELI Reliance Securities Tbk X X X

410 RICY Ricky Putra Globalindo Tbk X X X X

411 RIGS Rig Tenders Tbk X

412 RIMO Rimo International Lestari Tbk Sampel

43

413 RMBA Bentoel International Investama

Tbk

X X

414 RODA Pikko Land Development Tbk Sampel

44

415 ROTI Nippon Indosari Corpindo Tbk X X

416 RUIS Radiant Utama Interinsco Tbk X X

417 SAFE Steady Safe Tbk Sampel

45

418 SAME Sarana Meditama Metropolitan

Tbk

X X X

419 SCBD Danayasa Arthatama Tbk X X

420 SCCO Supreme Cable Manufacturing

Corporation Tbk

X X

421 SCMA Surya Citra Media Tbk X X

422 SCPI Merck Sharp Dohme Pharma

Tbk

X X

423 SDMU Sidomulyo Selaras Tbk Sampel

46

424 SDPC Millennium Pharmacon

International Tbk

X X

425 SDRA Bank Woori Saudara Indonesia

1906 Tbk

X X

426 SGRO Sampoerna Agro Tbk X X

427 SHID Hotel Sahid Jaya Tbk X X

428 SIAP Sekawan Intipratama Tbk Sampel

47

429 SIDO Industri Jamu dan Farmasi Sido

Muncul Tbk

X X X

430 SILO Siloam International Hospital

Tbk

X X X

431 SIMA Siwani Makmur Tbk X X

432 SIMM Surya Intrindo Makmur Tbk X X

433 SIMP Salim Ivomas Pratama Tbk X X

434 SIPD Sierad Produce Tbk X X

(14)

436 SKLT Sekar Laut Tbk X X

437 SKYB Skybee Tbk X X

438 SMAR SMART Tbk X X

439 SMBR Semen Baturaja Tbk X X X X

440 SMCB Holcim Indonesia Tbk X X

441 SMDM Suryamas Dutamakmur Tbk X X

442 SMDR Samudera Indonesia Tbk X X

443 SMGR Semen Indonesia (Persero) Tbk X X X X

444 SMMA Sinar Mas Multiartha Tbk X X X

445 SMMT Golden Eagle Energy Tbk X X

446 SMRA Summarecon Agung Tbk X X

447 SMRU SMR Utama Tbk X X

448 SMSM Selamat Sempurna Tbk Sampel

48

449 SOBI Sorini Agro Asia Corporindo

Tbk

X X X X

450 SOCI Soechi Lines Tbk X X X

451 SONA Sona Topas Tourism Industry

Tbk

X X X

452 SPMA Suparma Tbk X X

453 SQBB Taisho Pharmaceutical

Indonesia Tbk

X X X X

454 SQMI Renuka Coalindo Tbk X X X X

455 SRAJ Sejahteraraya Anugrahjaya Tbk X X

456 SRIL Sri Rejeki Isman Tbk X X X X

457 SRSN Indo Acidatama Tbk X X

458 SRTG Saratoga Investama Sedaya Tbk X X X X

459 SSIA Surya Semesta Internusa Tbk √ X X

460 SSMS Sawit Sumbermas Sarana Tbk X X X X

461 SSTM Sunson Textile Manufacturer

Tbk

Sampel 49

462 STAR Star Petrcohem Tbk X X X X

463 STTP Siantar Top Tbk X X X X

464 SUGI Sugih Energy Tbk X X

465 SULI SLJ Global Tbk X X

466 SUPR Solusi Tunas Pratama Tbk X X X

467 TALF Tunas Alfin Tbk X X X

468 TARA Sitara Propertindo Tbk X X X

469 TAXI Express Transindo Utama Tbk X X X

470 TBIG Tower Bersama Infrastructure

Tbk

(15)

471 TBLA Tunas Baru Lampung Tbk X X

472 TBMS Tembaga Mulia Semanan Tbk X X X X

473 TCID Mandom Indonesia Tbk X X

474 TELE Tiphone Mobile Indonesia Tbk X X X

475 TFCO Tifico Fiber Indonesia Tbk X X

476 TGKA Tigaraksa Satria Tbk X X

477 TIFA Tifa Finance Tbk X X

478 TINS Timah (Persero) Tbk Sampel

50

479 TIRA Tira Austenite Tbk Sampel

51

480 TIRT Tirta Mahakam Resources Tbk Sampel

52

481 TKGA Permata Prima Sakti Tbk. X X X X

482 TKIM Pabrik Kertas Tjiwi Kimia Tbk X

483 TLKM Telekomunikasi Indonesia

(Persero) Tbk

X X

484 TMAS Pelayaran Tempuran Mas Tbk X X

485 TMPI Sigmagold Inti Perkasa Tbk X X X X

486 TMPO Tempo Inti Media Tbk X X

487 TOBA Toba Bara Sejahtra Tbk X

488 TOTL Total Bangun Persada Tbk X X

489 TOTO Surya Toto Indonesia Tbk X X

490 TOWR Sarana Menara Nusantara Tbk X X

491 TPIA Chandra Asri Petrochemical Tbk X X

492 TPMA Trans Power Marine Tbk X X X

493 TRAM Trada Maritime Tbk X X

494 TRIL Triwira Insanlestari Tbk Sampel

53

495 TRIM Trimegah Securities Tbk X X X

496 TRIO Trikomsel Oke Tbk X X

497 TRIS Trisula International Tbk X X

498 TRST Trias Sentosa Tbk X X

499 TRUB Truba Alam Manunggal

Engineering Tbk

X X

500 TRUS Trust Finance Indonesia Tbk X X

501 TSPC Tempo Scan Pacific Tbk X X

502 TURI Tunas Ridean Tbk X X

503 ULTJ Ultra Jaya Milk Industry Tbk Sampel

54

(16)

505 UNIT Nusantara Inti Corpora Tbk Sampel 55

506 UNSP Bakrie Sumatera Plantations

Tbk

X X

507 UNTR United Tractors Tbk X X

508 UNTX Unitex Tbk Sampel

56

509 UNVR Unilever Indonesia Tbk Sampel

57

510 VICO Victoria Investama Tbk X X X

511 VINS Victoria Insurance Tbk X X X

512 VIVA Visi Media Asia Tbk Sampel

58

513 VOKS Voksel Electric Tbk Sampel

59

514 VRNA Verena Multi Finance Tbk X X

515 WAPO Wahana Pronatural Tbk X X

516 WEHA Weha Transportasi Indonesia

Tbk

X X

517 WICO Wicaksana Overseas

International Tbk

X X

518 WIIM Wismilak Inti Makmur Tbk X X X

519 WIKA Wijaya Karya Tbk X

520 WINS Wintermar Offshore Marine Tbk X X

521 WOMF Wahana Ottomitra Multiartha

Tbk

X X X

522 WSKT Waskita Karya (Persero) Tbk X X X

523 WTON Wijaya Karya Beton Tbk X X X

524 YPAS Yanaprima Hastapersada Tbk Sampel

60

525 YULE Yulie Sekurindo Tbk X X X

526 ZBRA Zebra Nusantara Tbk Sampel

(17)

Sampel Perusahaan

No Kode Emiten

(18)

1 ABBA Mahaka Media Tbk

2 ADES Akasha Wira International Tbk

3 AKKU Alam Karya Unggul Tbk

4 ANTM Aneka Tambang (Persero) Tbk

5 APOL Arpeni Pratama Ocean Line Tbk

6 BAPA Bekasi Asri Pemula Tbk

7 BTEL Bakrie Telecom Tbk

8 CASS Cardig Aero Services Tbk

9 CITA Cita Mineral Investindo Tbk

10 CMNP Citra Marga Nusaphala Persada Tbk

11 CNKO Exploitasi Energi Indonesia Tbk

12 COWL Cowell Development Tbk

13 CPRO Central Proteina Prima Tbk

14 EMDE Megapolitan Developments Tbk

15 ETWA Eterindo Wahanatama Tbk

16 FMII Fortune Mate Indonesia Tbk

17 GAMA Gading Development Tbk

18 GEMA Gema Grahasarana Tbk

19 GWSA Greenwood Sejahtera Tbk

20 HOME Hotel Mandarine Regency Tbk

21 IGAR Champion Pacific Indonesia Tbk

22 INAF Indofarma Tbk

23 JTPE Jasuindo Tiga Perkasa Tbk

24 KAEF Kimia Farma (Persero) Tbk

25 KBLM Kabelindo Murni Tbk

26 KIAS Keramika Indonesia Assosiasi Tbk

27 KPIG MNC Land Tbk

28 MAGP Multi Agro Gemilang Plantation Tbk

29 MBTO Martina Berto Tbk

30 MITI Mitra Investindo Tbk

31 MLBI Multi Bintang Indonesia Tbk

32 MYOH Samindo Resources Tbk

33 MYRX Hanson Interntional Tbk

34 MYTX APAC Citra Centertex Tbk

35 NIPS Nipress Tbk

36 PGLI Pembangunan Graha Lestari Tbk

37 PICO Pelangi Indah Canindo Tbk

38 PKPK Perdana Karya Perkasa Tbk

39 PLAS Polaris Investama Tbk

40 POOL Pool Advista Indonesia Tbk

41 PRAS Prima Alloy Steel Universal Tbk

42 RBMS Ristia Bintang Mahkotasejati Tbk

45 SAFE Steady Safe Tbk

(19)

Lampiran 3

Data Olahan Rotasi KAP Mandatory

47 SIAP Sekawan Intipratama Tbk

48 SMSM Selamat Sempurna Tbk

49 SSTM Sunson Textile Manufacturer Tbk

50 TINS Timah (Persero) Tbk

51 TIRA Tira Austenite Tbk

52 TIRT Tirta Mahakam Resources Tbk

53 TRIL Triwira Insanlestari Tbk

54 ULTJ Ultra Jaya Milk Industry Tbk

55 UNIT Nusantara Inti Corpora Tbk

56 UNTX Unitex Tbk

57 UNVR Unilever Indonesia Tbk

58 VIVA Visi Media Asia Tbk

59 VOKS Voksel Electric Tbk

60 YPAS Yanaprima Hastapersada Tbk

(20)

KODE 2012 2013 2014

MAGP 0 0 0

MYOH 0 0 0

PKPK 0 0 0

ANTM 0 1 0

CITA 0 0 0

MITI 0 0 0

TINS 1 0 0

BAPA 0 1 0

CNKO 0 0 0

COWL 0 1 0

CPRO 0 1 0

EMDE 0 0 0

FMII 0 0 0

GAMA 0 0 0

GEMA 0 0 1

GWSA 0 0 0

RBMS 0 0 1

RIMO 0 0 0

APOL 0 1 0

BTEL 0 0 0

CASS 0 0 0

SAFE 0 0 0

SDMU 0 0 0

ZBRA 0 0 1

ABBA 0 0 0

CMNP 0 0 1

HOME 0 0 0

JTPE 0 0 0

KPIG 0 0 0

MYRX 0 0 0

PLAS 0 0 0

POOL 0 0 0

RIMO 0 0 0

SRAJ 0 0 0

TRIL 0 0 0

VIVA 0 0 0

(21)

ADES 0 0 0

AKKU 0 0 0

MYTX 0 0 1

IGAR 0 0 0

ETWA 0 0 0

INAF 0 0 0

KBLM 0 0 0

KAEF 0 0 0

KIAS 0 0 0

MBTO 0 0 0

MLBI 1 0 0

NIPS 0 0 0

UNIT 0 0 0

PICO 0 0 0

PRAS 0 0 0

SIAP 0 0 0

SMSM 0 0 0

SSTM 0 0 0

TIRT 0 0 0

ULTJ 1 0 0

UNVR 0 0 1

VOKS 0 0 0

(22)

Lampiran 4

Data Olahan Rotasi KAP Voluntary

KODE 2012 2013 2014

MAGP 1 1 1

MYOH 0 0 1

PKPK 0 1 1

ANTM 0 0 0

CITA 0 1 0

MITI 0 1 0

TINS 0 1 1

BAPA 0 0 0

CNKO 1 1 1

COWL 0 0 1

CPRO 0 0 0

EMDE 0 0 1

FMII 0 1 1

GAMA 0 0 1

GEMA 0 0 0

GWSA 0 1 0

RBMS 0 0 0

RIMO 1 1 1

APOL 0 0 0

BTEL 0 1 1

CASS 0 0 1

SAFE 0 0 1

SDMU 0 1 1

ZBRA 0 0 0

ABBA 0 0 1

CMNP 0 0 0

HOME 0 1 0

JTPE 1 0 1

KPIG 0 1 1

MYRX 1 1 1

PLAS 0 0 1

POOL 1 1 0

RIMO 1 1 1

SRAJ 0 1 0

TRIL 0 1 0

VIVA 0 0 1

(23)

HOME 0 1 0

ADES 0 0 1

AKKU 1 1 0

MYTX 0 0 0

IGAR 0 1 0

ETWA 0 1 0

INAF 1 1 1

KBLM 1 1 0

KAEF 0 0 0

KIAS 0 1 0

MBTO 0 0 0

MLBI 0 1 1

NIPS 1 1 0

UNIT 1 0 1

PICO 1 0 0

PRAS 0 1 0

SIAP 0 0 1

SMSM 0 1 0

SSTM 0 1 0

TIRT 1 0 0

ULTJ 0 1 0

UNVR 0 0 0

VOKS 1 0 0

(24)

Lampiran 5

Hasil Regresi Akrual Diskresioner Coefficientsa

Model Unstandardized

Coefficients

Standardized Coefficients

t Sig.

B Std. Error Beta

1

(Constant) ,008 ,020 ,381 ,704

x1

-2659,300

401,267 -,459 -6,627 ,000

x2 -,073 ,044 -,115 -1,659 ,099

x3 -,041 ,038 -,072 -1,079 ,282

(25)

Lampiran 6

Data Olahan Ukuran KAP

KODE 2012 2013 2014

MAGP 0 0 0

MYOH 0 0 1

PKPK 0 0 0

ANTM 1 1 1

CITA 0 0 0

MITI 0 0 0

TINS 1 1 1

BAPA 0 0 0

CNKO 0 0 0

COWL 0 0 0

CPRO 0 1 1

EMDE 0 0 0

FMII 0 0 0

GAMA 0 0 0

GEMA 0 0 0

GWSA 0 1 1

RBMS 0 0 0

RIMO 0 0 0

APOL 1 0 0

BTEL 0 0 0

CASS 1 1 0

SAFE 0 0 0

SDMU 0 0 0

ZBRA 0 0 0

ABBA 0 0 0

CMNP 0 0 1

HOME 0 0 0

JTPE 0 0 0

KPIG 0 1 0

MYRX 0 1 1

PLAS 0 0 0

POOL 0 1 1

RIMO 0 0 0

SRAJ 0 0 0

TRIL 0 0 0

VIVA 0 0 0

(26)

HOME 0 0 0

ADES 0 0 0

AKKU 0 0 0

MYTX 0 0 0

IGAR 0 0 0

ETWA 0 0 0

INAF 1 1 1

KBLM 0 0 0

KAEF 1 1 1

KIAS 0 0 0

MBTO 0 0 0

MLBI 1 1 1

NIPS 0 0 0

UNIT 0 0 0

PICO 0 0 0

PRAS 0 0 0

SIAP 0 0 0

SMSM 0 1 1

SSTM 0 0 0

TIRT 0 0 0

ULTJ 0 0 0

UNVR 1 1 1

VOKS 0 0 0

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