Lampiran i
Daftar Sampel Perusahaan Manufaktur dengan Ukuran Perusahaannya
NO. KODE NAMA PERUSAHAN UKURAN PERUSAHAAN
Lampiran ii
Daftar Sampel Perusahaan Manufaktur dengan Jumlah Cabang yang dimiliki
NO. KODE NAMA PERUSAHAAN JUMLAH CABANG /
SUBSIDIARY
1. ADMG Polychem Indonesia Tbk. 0
2. AKKU Alam Karya Unggul Tbk. 1
3. ARNA Arwana Citra Mulia Tbk. 4
4. ASII Astra Internasional Tbk. 0
5. BIMA Primarindo Asia Infrastructure Tbk. 0
6. BRAM Indo Kordsa Tbk. 2
7. ESTI Ever Shine Textile Industry Tbk. 0
8. GDYR Goodyear Indonesia Tbk 0
9. GJTL Gajah Tunggal Tbk. 2
10. IMAS Indomobil Sukses Internasional Tbk 8
11. INDR Indo Rama Synthetic Tbk. 3
12. INDS Indo Spring Tbk. 1
13. INKP Indah Kiat Pulp & Paper Tbk. 8
14. KARW Icti Jasa Prima Tbk. 0
15. KBLM Kabelindo Murni Tbk. 1
16. LPIN Multi Prima Sejahtera Tbk. 4
17. MASA Multistrada Arah Sarana Tbk. 1
18. MLIA Mulia Industrindo Tbk. 6
19. MYTX Appa Citra CentertexTbk. 1
20. PBRX Pan Brothers Tbk. 2
21. POLY Asia Pacific Fiber Tbk. 1
22. PTSN Sat Nusapersada Tbk. 1
23. RICY Ricky Putra Globalindo Tbk 0
24. SIMM Surya Intrindo Makmur Tbk. 1
25. SMCB Holcim Indonesia Tbk. 8
26. SMGR Semen Gresik Tbk 0
27. SMSM Selamat Sempurna Tbk. 1
28. TOTO Surya Toto Indonesia Tbk. 0
29. TRST Trias Sentosa Tbk. 2
Lampiran iii
Daftar Sampel Perusahaan Manufaktur dengan Reputasi Kantor Akuntan Publik
NO. KODE NAMA PERUSAHAAN REPUTASI KAP
2009 2010 2011 1. ADMG Polychem Indonesia Tbk. 1 1 1
2. AKKU Alam Karya Unggul Tbk. 0 0 0
3. ARNA Arwana Citra Mulia Tbk. 0 0 1 4. ASII Astra Internasional Tbk. 0 1 1 5. BIMA Primarindo Asia Infrastructure Tbk. 0 0 0
6. BRAM Indo Kordsa Tbk. 1 1 1
7. ESTI Ever Shine Textile Industry Tbk. 0 1 1
8. GDYR Goodyear Indonesia Tbk 0 1 1
9. GJTL Gajah Tunggal Tbk. 1 1 1
10. IMAS Indomobil Sukses Internasional Tbk 0 1 1 11. INDR Indo Rama Synthetic Tbk. 1 1 1
12. INDS Indo Spring Tbk. 0 0 0
13. INKP Indah Kiat Pulp & Paper Tbk. 0 0 0
14. KARW Icti Jasa Prima Tbk. 0 1 1
15. KBLM Kabelindo Murni Tbk. 0 0 0
16. LPIN Multi Prima Sejahtera Tbk. 0 0 0 17. MASA Multistrada Arah Sarana Tbk. 0 1 1
18. MLIA Mulia Industrindo Tbk. 1 1 1
19. MYTX Appa Citra CentertexTbk. 0 0 0
20. PBRX Pan Brothers Tbk. 0 0 1
21. POLY Asia Pacific Fiber Tbk. 0 0 0
22. PTSN Sat Nusapersada Tbk. 0 0 1
23. RICY Ricky Putra Globalindo Tbk 0 0 0 24. SIMM Surya Intrindo Makmur Tbk. 0 0 0
25. SMCB Holcim Indonesia Tbk. 0 1 1
26. SMGR Semen Gresik Tbk 0 0 1
27. SMSM Selamat Sempurna Tbk. 0 0 0
28. TOTO Surya Toto Indonesia Tbk. 1 1 1
29. TRST Trias Sentosa Tbk. 0 1 1
Daftar Sampel Perusahaan Manufaktur dengan Pendapat Auditor
NO. KODE NAMA PERUSAHAN PENDAPAT AUDITOR
2009 2010 2011
1. ADMG Polychem Indonesia Tbk. 1 1 0
2. AKKU Alam Karya Unggul Tbk. 0 1 1
3. ARNA Arwana Citra Mulia Tbk. 0 0 0
4. ASII Astra Internasional Tbk. 0 0 0 5. BIMA Primarindo Asia Infrastructure Tbk. 2 2 1
6. BRAM Indo Kordsa Tbk. 0 0 0
7. ESTI Ever Shine Textile Industry Tbk. 0 0 0
8. GDYR Goodyear Indonesia Tbk 0 0 0
9. GJTL Gajah Tunggal Tbk. 0 0 0
10. IMAS Indomobil Sukses Internasional Tbk 0 0 0 11. INDR Indo Rama Synthetic Tbk. 0 0 0
12. INDS Indo Spring Tbk. 0 0 0
13. INKP Indah Kiat Pulp & Paper Tbk. 0 0 0
14. KARW Icti Jasa Prima Tbk. 1 1 1
15. KBLM Kabelindo Murni Tbk. 0 0 0
16. LPIN Multi Prima Sejahtera Tbk. 1 0 0 17. MASA Multistrada Arah Sarana Tbk. 0 0 0
18. MLIA Mulia Industrindo Tbk. 2 2 0
19. MYTX Appa Citra CentertexTbk. 1 1 1
20. PBRX Pan Brothers Tbk. 0 0 0
21. POLY Asia Pacific Fiber Tbk. 2 2 1
22. PTSN Sat Nusapersada Tbk. 0 0 0
23. RICY Ricky Putra Globalindo Tbk 0 0 0 24. SIMM Surya Intrindo Makmur Tbk. 0 1 0
25. SMCB Holcim Indonesia Tbk. 0 0 0
26. SMGR Semen Gresik Tbk 0 0 0
27. SMSM Selamat Sempurna Tbk. 0 0 0
28. TOTO Surya Toto Indonesia Tbk. 0 0 0
29. TRST Trias Sentosa Tbk. 0 0 0
Lampiran v
Daftar Sampel Perusahaan Manufaktur dengan Rasio Cepat
NO. KODE NAMA PERUSAHAAN QUICK RATIO
Daftar Sampel Perusahaan Manufaktur dengan Rasio Perputaran Piutang Usaha
NO. KODE NAMA PERUSAHAAN ACCOUNT RECEIVABLE
TURNOVER
2009 2010 2011 1. ADMG Polychem Indonesia Tbk. 7.14 7.88 5.10 2. AKKU Alam Karya Unggul Tbk. 0.73 3.16 3.76 3. ARNA Arwana Citra Mulia Tbk. 4.64 4.64 2.32 4. ASII Astra Internasional Tbk. 3.08 2.63 3.42 5. BIMA Primarindo Asia Infrastructure Tbk. 22.30 15.58 18.94
6. BRAM Indo Kordsa Tbk. 6.27 7.08 6.28
7. ESTI Ever Shine Textile Industry Tbk. 9.04 7.55 7.26 8. GDYR Goodyear Indonesia Tbk 12.28 12.39 12.70
9. GJTL Gajah Tunggal Tbk. 11.44 8.64 7.23
10. IMAS Indomobil Sukses Internasional Tbk 4.18 6.05 5.67 11. INDR Indo Rama Synthetic Tbk. 8.21 9.26 10.11
12. INDS Indo Spring Tbk. 5.83 8.04 6.29
13. INKP Indah Kiat Pulp & Paper Tbk. 2.10 8.00 3.89 14. KARW Icti Jasa Prima Tbk. 2.04 3.57 25.27 15. KBLM Kabelindo Murni Tbk. 2.93 6.61 5.92 16. LPIN Multi Prima Sejahtera Tbk. 2.31 1.93 2.49 17. MASA Multistrada Arah Sarana Tbk. 15.19 17.36 14.83 18. MLIA Mulia Industrindo Tbk. 7.27 16.57 18.57 19. MYTX Appa Citra CentertexTbk. 10.11 12.44 13.12
20. PBRX Pan Brothers Tbk. 8.37 8.14 7.99
21. POLY Asia Pacific Fiber Tbk. 5.62 7.15 7.74 22. PTSN Sat Nusapersada Tbk. 6.41 7.66 8.88 23. RICY Ricky Putra Globalindo Tbk 4.06 4.49 4.10 24. SIMM Surya Intrindo Makmur Tbk. 1.26 0 35.18 25. SMCB Holcim Indonesia Tbk. 9.56 9.12 11.16
26. SMGR Semen Gresik Tbk 9.72 8.95 9.03
27. SMSM Selamat Sempurna Tbk. 5.25 5.27 5.38 28. TOTO Surya Toto Indonesia Tbk. 4.44 4.41 4.42
29. TRST Trias Sentosa Tbk. 6.04 5.79 6.74
Lampiran vii
Daftar Sampel Perusahaan Manufaktur dengan Audit fee
NO. KODE NAMA PERUSAHAAN AUDIT FEE ( dalam ribuan Rupiah )
2009 2010 2011
1. ADMG Polychem Indonesia Tbk. 81.000 97.953 114.950
2. AKKU Alam Karya Unggul Tbk. 1.302 782,3 640
3. ARNA Arwana Citra Mulia Tbk. 86.876 117.271 105.055 4. ASII Astra Internasional Tbk. 10.041.576 12.142.772 6.276.000 5. BIMA Primarindo Asia Infrastructure Tbk. 23.676 27.780 24.155
6. BRAM Indo Kordsa Tbk. 108.254 86.012 71.128
7. ESTI Ever Shine Textile Industry Tbk. 29.502 34.622 26.167 8. GDYR Goodyear Indonesia Tbk 64.359 85.156 65.000 9. GJTL Gajah Tunggal Tbk. 674.849 648.388 485.165 10. IMAS Indomobil Sukses Internasional Tbk 776.261 1.079.755 385.480 11. INDR Indo Rama Synthetic Tbk. 255.823 325.216 220.190
12. INDS Indo Spring Tbk. 68.339 88.632 63.000
13. INKP Indah Kiat Pulp & Paper Tbk. 1.693.392 2.240.580 1.676.540
14. KARW Icti Jasa Prima Tbk. 19.191 8.624 6.325