DAFTAR PUSTAKA. Ang, Robert Pintar Pasar Modal Indonesia. Mediasoft Indonesia. Jakarta

(1)

70

DAFTAR PUSTAKA

Aiza Hayati. 2007. Pengaruh Informasi Akuntansi dan Non Akuntansi terhadap

Underpricing Pada Perusahaan yang Melakukan IPO di BEJ, SNA VI,

IAI, Hal 20-44

Ang, Robert. 1997. Pintar Pasar Modal Indonesia. Mediasoft Indonesia. Jakarta

Ardhini. 2011.

Analisis Faktor-Faktor Yang Mempengaruhi Underpricing Pada

Penawaran Umum Perdana (Studi Kasus Pada Perusahaan Non

Keuangan Yang Go Publik Di Bursa Efek Indonesia Tahun

2006-2010).Tesis.Universitas Diponegoro

Chastina,Yolana. Dwi,Martani. 2005. Variabel-Variabel Yang Mempengaruhi

Fenomena Underpricing Pada Penawaran Saham Perdana Di BEJ

1994-2001. Simposium Nasional Akuntansi VIII : KAKPM 33, Hal 538-553

Evi, Ferawati. 2013. Analisis Faktor-Faktor yang Mempengaruhi Underpricing

Saham pada saat Initial Public Offering di Bursa Efek Indonesia Periode

2007-2011. Skripsi. Universitas Mercubuana

Fakhruddin, Hendy M. 2008. GO Public: Strategi Pendanaan Dan Peningkatan

Nilai Perusahaan. Edisi Ketiga. Elex Media Komputindo. Jakarta

Ghozali, Imam., Al Mansur, Mudrik. 2002. Analisis Faktor-Faktor Yang

Mempengaruhi Tingkat Underpricing di Bursa Efek Jakarta. Jurnal Bisnis

dan Akuntansi Vol. 4 No. 1 April, hal 74-88.

Ghozali, Imam. 2011. Aplikasi Analisis Multivariate dengan Program IBM SPSS

19. Badan Penerbit Universitas Diponegoro. Semarang

Guntur Muqti Wibowo. 2009. Analisis Faktor-Faktor Yang Mempengaruhi

Tingkat Underpricing Pada Penawaran Saham Perdana Di BEJ. Skripsi.

Universitas Mercubuana

Hanafi, Mamduh M. 2004, Manajemen Keuangan. BPFE : Yogyakarta

Helen Sulistio. 2005. Pengaruh Informasi Akuntansi dan Informasi Non

Akuntansi Terhadap Initial Return : Studi Pada Perusahaan Yang

Melakukan Initial Public Offering di Bursa Efek Jakarta. SNA VIII : 87 –

(2)

71 I Dewa Ayu Kristiantari. 2012. Analisis Faktor-Faktor yang Mempengaruhi

Underpricing Saham Pada Penawaran Saham Perdana di BEI. Tesis.

Denpasar

Institute for Economic and Financial Research. Indonesian Capital Market

Directory 2008-2012. Indonesian Stock Exchange. Jakarta

Jogiyanto, H .2008. Teori Portofolio dan Analisis Investasi. Edisi kelima, BPFE,

Yogyakarta

Nasirwan, (2000), Reputasi Penjamin Emisi, Return Awal, Return 15 Hari

Sesudah IPO dan Kinerja Perusahaan Satu Tahun Ssetelah IPO di BEJ,

Simposium Nasional Akuntansi III, Hal. 573 –598.

Natali, Mailana. 2012. Faktor-faktor yang Mempengaruhi Tingkat Underpricing

Saham Perdana Pada Perusahaan Non-Keuangan Go Public. Media Riset

Akuntansi, Vol. 2 No. 2 Hal. 157-168

Novita Indrawati (2007), Pengaruh Informasi Keuangan dan Non Keuangan

Terhadap Underpricing Pada Penawaran Perdana, Jurnal Ekonomi, Vol

xv No.3, Hal 29-40

Rachmawati, Diyah. 2007. Analisis Pengaruh Faktor-Faktor Fundamental

Terhadap Tingkat Underpricing Pada Penawaran Umum Perdana di

Bursa Efek Jakarta. Skripsi. Universitas Negeri Semarang.

Rusdin. 2006. Pasar Modal : Teori, Masalah, dan Kebijakan dalam Praktik,

Alfabeta, Bandung.

Samsul. 2006. Pasar Modal & Manajemen Portofolio. Penerbit Erlangga. Jakarta

Scott. William R. 2009. Financial Accounting Theory. Toronto, Ontario: Pearson

Education,inc. Canada.

Sri Isworo, (2007), Fenomena Underpricing Pada Penawaran Saham Perdana Di

Indonesia, Ekobis,Vol. 8 No. 1 Januari hal 99-105

Sri Retno. 2008. Analisis Faktor-Faktor Yang Mempengaruhi Underpricing Pada

Penawaran Umum Perdana (Studi Kasus Pada Perusahaan Keuangan

Yang Go Publik Di Bursa Efek Jakarta Tahun 2000-2006) Tesis.

Universitas Diponegoro

Syahputra, Surya Hadi. 2008. Analisis Faktor-Faktor Yang Mempengaruhi

Underpricing Saham Pada Perusahaan Yang IPO di BEJ Tahun 2003-

2006. Skripsi, Universitas Islam Indonesia Yogyakarta.

(3)

72 Zirman dan Edfan Darlis.2010.

Pengaruh Informasi Akuntansi Dan Non

Akuntansi Terhadap Kecenderungan Underpricing : Studi Pada

Perusahaan Yang Melakukan Initial Public Offering ( Ipo ) Di Bursa Efek

Indonesia.

Jurusan Akuntansi Fakultas Ekonomi UR

www.idx.co.id

www.finance.yahoo.com

(4)

73

LAMPIRAN 1

DAFTAR TINGKAT UNDERPRICING PERUSAHAAN SAMPEL

KODE

EMITEN NAMA EMITEN

OFFERING PRICE CLOSING PRICE TINGKAT UNDERPRICING

BAPA BEKASI ASRI PEMULA, Tbk 87.00 149.00 71.26%

BSDE BUMI SERPONG DAMAI, Tbk 415.00 430.00 3.61%

ELSA ELNUSA, Tbk 403.00 515.00 27.79%

GZCO GOZCO PLANTATIONS, Tbk 242.00 297.00 22.72%

HOME HOTEL MANDARINE ENERGY, Tbk 87.00 148.00 70.11%

INDY INDIKA ENERGY, Tbk 2942.00 3425.00 16.42%

KOIN KOKOH INTI AREBAMA, Tbk 166.00 226.00 36.14%

PDES DESTINASI TIRTA NUSANTARA, Tbk 182.00 310.00 70.32%

SIAP SEKAWAN INTIPRATAMA, Tbk 240.00 265.00 10.42%

TRAM TRADA MARITIME, Tbk 125.00 159.00 27.20%

TRIL TRIWIRA INSAN LESTARI, Tbk 401.00 680.00 69.57%

YPAS YANAPRIMA HASTAPERSADA, Tbk 900.00 1070.00 18.89%

BCIP BUMI CITRA PERMAI, Tbk 145.00 230.00 58.62%

BWPT BW PLANTATION, Tbk 570.00 590.00 3.50%

DSSA DIAN SWASTIKA SENTOSA, Tbk 2000.00 3000.00 50.00%

INVS INOVISI INFRACOM, Tbk 1189.00 1380.00 16.06%

MKPI METROPOLITAN KENTJANA, Tbk 7225.00 9500.00 31.48%

TRIO TRIKOMSEL OKE, Tbk 215.00 220.00 2.32%

EMTK ELANG MAHKOTA TEKNOLOGI, Tbk 720.00 730.00 1.40%

PTPP PP, Tbk 590.00 610.00 3.38%

BIPI BENAKAT PETROLIUM ENERGY, Tbk 185.00 250.00 35.13%

ROTI NIPPON INDOSARI CORPORINDO, Tbk 585.00 501.00 16.76%

GOLD GOLDEN RETAILINDO, Tbk 411.00 610.00 48.41%

SKYB SKYBEE, Tbk 341.00 510.00 49.56%

IPOL INDOPOLY SWAKARSA INDUSTRI, Tbk 210.00 235.00 11.90%

GREN EVERGREEN INVESCO, Tbk 165.00 280.00 69.69%

BUVA BUKIT ULUWATU VILLA, Tbk 350.00 294.00 19.04%

BRAU BERAU COAL ENERGY, Tbk 400.00 445.00 11.25%

HRUM HARUM ENERGY, Tbk 6602.00 6900.00 45.13%

ICBP INDOFOOD CBP SUKSES MAKMUR, Tbk 3800.00 3424.00 10.98% TBIG TOWER BERSAMA INFRASTRUCTURE, Tbk 2525.00 3000.00 18.81%

KRAS KRAKATAU STEEL, Tbk 319.00 477.00 49.52%

APLN AGUNG PODOMORO LAND, Tbk 357.00 405.00 13.44%

MIDI MIDI UTAMA INDONESIA, Tbk 401.00 600.00 49.62%

(5)

74

MBSS MITRABAHTERA SEGARA SEJATI, Tbk 2156.00 2400.00 11.31%

SRAJ SEJAHTERARAYA ANUGERAHJAYA, Tbk 268.00 445.00 66.04%

PTIS INDO STRAITS, Tbk 1082.00 1140.00 5.36%

SDMU SIDOMULYO SELARAS, Tbk 176.00 188.00 6.81%

SIMP SALIM IVOMAS PRATAMA, Tbk 1124.00 1180.00 4.98%

ALDO ALKINDO NARATAMA, Tbk 251.00 290.00 15.53%

STAR STAR PETROCHEM, Tbk 96.00 130.00 35.41%

SUPR SOLUSI TUNAS PRATAMA, Tbk 3398.00 3650.00 7.41%

ARII ATLAS RESOURCES, Tbk 1384.00 1420.00 2.61%

GEMS GOLDEN ENERGY MINES, Tbk 2683.00 2925.00 9.01%

VIVA VISI MEDIA ASIA, Tbk 200.00 300.00 50.00%

CASS CARDIG AERO SERVICES, Tbk 376.00 400.00 6.38%

ABMM ABM INVESTAMA, Tbk 2818.00 2875.00 2.02%

BAJA SARANA CENTRAL BAJATAMA, Tbk 194.00 265.00 36.57%

ESSA SURYA ESSA PERKASA, Tbk 730 910 24.65%

BEST BEKASI FAJAR INDUSTIAL ESTATE, Tbk 185 285 54.05%

RANC SUPRA BOGA LESTARI, Tbk 610 670 9.84%

KOBX KOBEXINDO TRACTORS, Tbk 440 460 4.54%

MSKY MNC SKY VISION, Tbk 1530 1540 0.65%

ALTO TRI BANYAN TIRTA, Tbk 260 315 21.15%

GAMA GADING DEVELOPMENT, Tbk 150 178 18.67%

BSSR BARAMUKTI SUKSES SARANA, Tbk 1900 1940 2.11%

PALM PROVIDENT AGRO, Tbk 460 465 1.08%

NELY PELAYARAN NELLY DWI PUTRI, Tbk 191 192 0.52%

(6)

75

LAMPIRAN 2

DAFTAR PERUSAHAAN SAMPEL DAN INFORMASI AKUNTANSI

KODE EMITEN ROA DER TOTAL AKTIVA SIZE (Ln) BAPA 0.67% 27.82% 137,498,932,263 25.6469 TRIL 12.40% 30.27% 150,680,485,356 25.7384 ELSA 6.51% 125.96% 2,159,405,000,000 28.4009 KOIN 2.32% 282.65% 431,947,509,951 26.7916 GZCO 3.73% 62.02% 1,428,610,334,862 27.9877 BSDE 2.95% 184.44% 3,607,961,284,000 28.9142 INDY 5.29% 18.49% 5,009,974,528,000 29.2425 PDES 5.93% 88.52% 112,138,957,354 25.4430 HOME 0.90% 81.98% 164,701,341,719 25.8274 TRAM 7.44% 187.33% 498,371,268,147 26.9346 SIAP 6.02% 382.37% 999,156,515,000 27.6302 YPAS 12.34% 141.83% 1,189,437,000,000 27.8045 TRIO 8.48% 182.34% 1,210,322,689,118 27.8219 INVS 3.06% 41.25% 93,057,800,082 25.2565 MKPI 12.88% 78.99% 1,652,508,813,097 28.1333 BWPT 11.79% 272.13% 1,016,498,822,000 27.6474 DSSA 51.18% 88.62% 567,750,540,000 27.0649 BCIP 1.76% 68.47% 124,142,900,259 25.5447 EMTK 5.30% 47.76% 3,811,203,301,000 28.9690 PTPP 3.96% 652.83% 4,125,551,419,349 29.0482 BIPI 0.37% 3.35% 1,947,360,000,000 28.2975 ROTI 16.46% 106.73% 346,977,673,235 26.5725 GOLD 14.55% 56.20% 34,820,476,806 24.2735 SKYB 15.15% 25.27% 22,185,375,560 23.8227 GREN 0.09% 45.72% 382,335,644,994 26.6696 IPOL 5.52% 491.76% 1,691,646,000,000 28.1567 BUVA 0.83% 167.88% 551,180,950,708 27.0353 BRAU 11.83% 311.89% 13,861,695,000,000 30.2602 HRUM 39.90% 265.86% 2,289,000,000,000 28.4591 ICBP 17.88% 529.26% 10,223,893,000,000 29.9557 TBIG 13.50% 251.58% 1,862,205,000,000 28.2528 KRAS 3.88% 119.69% 12,795,803,000,000 30.1801 APLN 0.63% 234.11% 4,400,898,527,829 29.1128 MIDI 0.66% 99.79% 497,279,000,000 26.9324 MFMI 11.76% 23.66% 72,003,971,733 25.0000 MBSS 12.26% 78.15% 1,987,535,368,937 28.3179 SRAJ 0.82% 30.79% 728,172,775,520 27.3138

(7)

76

SIMP 6.62% 116.28% 21,063,714,000,000 30.6786 ALDO 5.07% 165.40% 134,599,000,000 25.6256 PTIS 7.83% 77.77% 555,727,470,000 27.0435 SDMU 6.22% 21.05% 143,360,714,174 25.6886 STAR 0.75% 66.94% 477,032,834,784 26.8909 SUPR 12.81% 279.40% 1,798,824,744,412 28.2182 GEMS 3.04% 95.59% 1,117,269,982,457 27.7419 VIVA 0.17% 90.05% 2,100,287,346,000 28.3731 CASS 34.30% 63.95% 405,842,068,000 26.7292 ABMM 2.60% 334.14% 4,890,266,000,000 29.2183 BAJA 0.98% 318.40% 524,888,168,522 26.9865 ARII 2.47% 59.28% 540,070,000,000 27.0150 ESSA 20.40% 254.50% 739,003,010,000 27.3286 BEST 7.27% 83.71% 1,643,945,423,275 28.1281 RANC 5.43% 133.43% 404,072,915,226 26.7249 KOBX 8.28% 410.03% 1,253,300,950,000 27.8568 MSKY 1.90% 259.79% 3,447,663,000,000 28.8687 ALTO 1.52% 89.84% 213,200,517,834 26.0855 GAMA 0.38% 67.89% 1,041,748,952,642 27.6719 BSSR 4.22% 247.46% 1,031,673,260,000 27.6622 TOBA 51.12% 280.98% 2,252,460,850,000 28.4430 PALM 24.63% 159.47% 2,809,367,920,000 28.6640 NELY 18.95% 33.97% 304,812,483,824 26.4430

(8)

77 LAMPIRAN 3

PERHITUNGAN RASIO KEUANGAN PERUSAHAAN SAMPEL

KODE EMITEN BAPA 915,648,455 TRIL 18,678,100,085 ELSA 140,621,000,000 KOIN 10,013,682,369 GZCO 53,242,926,536 BSDE 106,564,366,000 INDY 264,898,543,000 PDES 6,655,329,796 ADRO 1,322,728,000,000 HOME 1,481,229,941 TRAM 37,102,844,702 SIAP 60,196,366,000 YPAS 146,817,000,000 TRIO 102,582,114,294 INVS 2,847,385,101 MKPI 212,886,632,807 BWPT 119,809,880,000 DSSA 290,548,930,000 BCIP 2,181,006,078 EMTK 201,945,298,000 PTPP 163,260,215,238 LABA BERSIH SETELAH PAJAK TOTAL AKTIVA ROA TOTAL HUTANG TOTAL EKUITAS DER 137,498,932,263 0.0067 10,110,153,118 36,335,131,309 0.2782 150,680,485,356 0.1240 35,014,116,543 115,666,368,813 0.3027 2,159,405,000,000 0.0651 1,195,264,000,000 948,901,000,000 1.2596 431,947,509,951 0.0232 319,064,777,461 112,882,732,490 2.8265 1,428,610,334,862 0.0373 546,838,793,887 881,771,540,975 0.6202 3,607,961,284,000 0.0295 2,339,539,333,000 1,268,421,951,000 1.8444 5,009,974,528,000 0.0529 313,680,692,000 1,696,293,836,000 0.1849 112,138,957,354 0.0593 50,858,689,850 57,455,540,909 0.8852 33,720,170,000,000 0.0392 19,692,546,000,000 14,009,245,000,000 1.4057 164,701,341,719 0.0090 74,194,949,482 90,506,392,237 0.8198 498,371,268,147 0.0744 324,922,344,933 173,448,416,895 1.8733 999,156,515,000 0.0602 792,020,058,000 207,136,457,000 3.8237 1,189,437,000,000 0.1234 697,581,000,000 491,856,000,000 1.4183 1,210,322,689,118 0.0848 781,641,596,727 428,681,092,391 1.8234 93,057,800,082 0.0306 27,059,243,625 65,603,608,303 0.4125 1,652,508,813,097 0.1288 729,285,940,255 923,222,401,233 0.7899 1,016,498,822,000 0.1179 743,340,570,000 273,156,252,000 2.7213 567,750,540,000 0.5118 2,667,545,990,000 3,010,034,550,000 0.8862 124,142,900,259 0.0176 50,455,763,742 73,687,136,517 0.6847 3,811,203,301,000 0.0530 1,149,247,188,000 2,406,521,393,000 0.4776 4,125,551,419,349 0.0396 3,577,544,750,281 548,006,669,068 6.5283

(9)

78

BIPI 7,297,390,432 1,978,939,809,126 0.0037 62,544,348,890 1,867,785,495,565 0.0335 ROTI 57,114,858,132 346,977,673,235 0.1646 179,137,660,540 167,840,012,695 1.0673 GOLD 5,064,827,218 34,820,476,806 0.1455 12,527,750,109 22,292,726,697 0.5620 SKYB 3,360,484,121 22,185,375,560 0.1515 4,475,003,693 17,710,371,867 0.2527 GREN 329,683,726 382,335,644,994 0.0009 119,802,984,255 262,007,660,739 0.4572 IPOL 93,440,000,000 1,691,646,000,000 0.0552 1,381,552,000,000 280,940,000,000 4.9176 BUVA 4,591,947,383 551,180,950,708 0.0083 345,424,447,930 205,756,502,778 1.6788 BRAU 1,639,524,000,000 13,861,695,000,000 0.1183 10,250,613,000,000 3,286,621,000,000 3.1189 HRUM 913,369,000,000 2,289,000,000,000 0.3990 1,663,287,000,000 625,627,000,000 2.6586 ICBP 1,827,909,000,000 10,223,893,000,000 0.1788 8,599,153,000,000 1,624,740,000,000 5.2926 TBIG 251,352,000,000 1,862,205,000,000 0.1350 1,320,361,000,000 524,825,000,000 2.5158 KRAS 496,204,000,000 12,795,803,000,000 0.0388 6,949,013,000,000 5,805,838,000,000 1.1969 APLN 27,831,978,733 4,400,898,527,829 0.0063 3,007,339,986,109 1,284,571,497,850 2.3411 MIDI 3,299,242,714 497,279,000,000 0.0066 248,377,785,377 248,901,263,848 0.9979 MFMI 8,464,724,848 72,003,971,733 0.1176 13,777,576,710 58,226,395,023 0.2366 MBSS 243,753,808,313 1,987,535,368,937 0.1226 856,441,268,418 1,095,883,360,915 0.7815 SRAJ 6,002,912,728 728,172,775,520 0.0082 171,433,304,022 556,739,471,498 0.3079 SIMP 1,395,191,000,000 21,063,714,000,000 0.0662 11,324,638,000,000 9,739,076,000,000 1.1628 ALDO 6,827,231,783 134,599,000,000 0.0507 83,882,621,073 50,716,463,457 1.6540 PTIS 43,494,190,000 555,727,470,000 0.0783 243,120,510,000 312,606,960,000 0.7777 SDMU 8,920,069,348 143,360,714,174 0.0622 24,930,021,826 118,430,692,348 0.2105 STAR 3,582,505,902 477,032,834,784 0.0075 191,288,074,059 285,744,760,725 0.6694 SUPR 230,411,664,363 1,798,824,744,412 0.1281 1,324,707,247,751 474,117,496,661 2.7940 GEMS 33,961,069,467 1,117,269,982,457 0.0304 546,043,022,482 571,226,959,975 0.9559 VIVA 3,656,210,000 2,100,287,346,000 0.0017 995,180,671,000 1,105,106,675,000 0.9005

(10)

79

CASS 139,210,851,823 405,842,068,000 0.3430 158,301,662,555 247,540,405,112 0.6395 ABMM 127,376,000,000 4,890,266,000,000 0.0260 3,763,830,000,000 1,126,436,000,000 3.3414 BAJA 5,145,107,911 524,888,168,522 0.0098 399,436,223,970 125,449,944,552 3.1840 ARII 13,320,000,000 540,070,000,000 0.0247 320,152,000,000 540,070,000,000 0.5928 ESSA 150,787,091,067 739,003,010,000 0.2040 530,539,510,000 208,463,500,000 2.5450 BEST 119,574,660,335 1,643,945,423,275 0.0727 749,078,767,536 894,866,655,739 0.8371 RANC 21,936,095,151 404,072,915,226 0.0543 230,972,755,854 173,100,159,372 1.3343 KOBX 103,764,230,000 1,253,300,950,000 0.0828 1,007,569,330,000 245,731,620,000 4.1003 MSKY 65,339,000,000 3,447,663,000,000 0.0190 2,489,432,000,000 958,231,000,000 2.5979 ALTO 3,242,426,738 213,200,517,834 0.0152 100,894,451,103 112,306,066,731 0.8984 GAMA 4,004,220,852 1,041,748,952,642 0.0038 421,271,310,337 620,477,642,305 0.6789 BSSR 43,533,540,000 1,031,673,260,000 0.0422 734,755,160,000 296,918,100,000 2.4746 TOBA 1,151,448,940,000 2,252,460,850,000 0.5112 1,661,231,660,000 591,229,190,000 2.8098 PALM 692,077,712,000 2,809,367,920,000 0.2463 1,726,618,374,000 1,082,749,546,000 1.5947 NELY 57,761,070,620 304,812,483,824 0.1895 77,293,627,379 227,518,856,445 0.3397

(11)

80

LAMPIRAN 4

DAFTAR SAMPEL DAN INFORMASI NON AKUNTANSI KODE

EMITEN NAMA UNDERWRITER NAMA AUDITOR

BAPA PT. Makinta Securities Hendrawinata Eddy & Siddharta TRIL PT. Optima Kharya Capital Securities Effendy Hasibuan

ELSA PT. Mandiri Sekuritas Tanudiredja, Wibisana & Rekan (PWC) KOIN PT. Makinta Securities Kosasih, Nurdiyaman, Tjahjo & Rekan GZCO PT. CLSA Indonesia Hadori Sugiarto Adi & Rekan

BSDE PT CLSA Indonesia Mulyamin Sensi Suryanto & Lianny INDY PT Mandiri Sekuritas Osman Bing Satrio & Rekan (Deloitte) PDES PT Danasakti Securities Mulyamin Sensi Suryanto & Lianny HOME PT Overseas Securities Jamaludin, Aria, Sukimto & Rekan TRAM PT Danatama Makmur Mulyamin Sensi Suryanto & Lianny SIAP PT Mandiri Sekuritas Osman Bing Satrio & Rekan (Deloitte) YPAS PT Sinarmas Sekuritas Anwar & Rekan

TRIO PT. Mandiri Sekuritas Purwantono, Sarwoko & Sandjaja (Ernst & Young) INVS PT. Reliance Securities Budiman, Wawan, Pamudji & Rekan

MKPI PT. Mandiri Sekuritas Eddy Prakarsa Permana & Siddharta BWPT PT. BNP Paribas Securities Indonesia Mulyamin Sensi Suryanto

DSSA PT. OSK Nasadana Securities Indonesia Mulyamin Sensi Suryanto

BCIP PT. Overseas Securities Jamaludin, Aria, Sakimto & Rekan

EMTK PT. Mandiri Sekuritas Purwantono, Sarwoko & Sandjaja (Ernst & Young) PTPP PT Mandiri Sekuritas Soejatna, Mulyana dan Rekan

(12)

81

BIPI PT. Danatama Makmur Bismar, Muntalib & Yunus

ROTI PT. OSK Nasadana Securities Indonesia Purwantono, Suherman & Surja (Ernst & Young) GOLD PT. Dinamika Usahajaya Bayudi Wata & Rekan

SKYB PT. Lantandhana Securindo Tanabrata Sutanto & Rekan

GREN PT. Andalan Artha Advisindo Sekuritas Noor Salim, Narsehan & Sinarahardja IPOL PT. OSK Nasadana Securities Indonesia Aryanto, Amir Jusuf, Mawar & Saptoto

BUVA PT. Danareksa Sekuritas Purwantono, Suherman & Surja (Ernst & Young) BRAU PT. Danatama Makmur Tjiendradjaja dan Handokotomo

HRUM PT. Ciptadana Securities Osman Bing Satrio & Rekan (Deloitte)

ICBP PT. Kim Eng Securities Purwantono, Suherman & Surja (Ernst & Young) TBIG PT. UBS Securities Indonesia Tanubrata Sutanto & Rekan

KRAS PT. Bahana Securities Purwantono, Suherman & Surja (Ernst & Young) APLN PT. Indo Premier Securities Osman Bing Satrio & Rekan (Deloitte)

MIDI PT. Indo Premier Securities Anwar & Rekan

MFMI PT. Ciptadana Securities Aryanto, Amir Jusuf, Mawar & Saptoto MBSS PT Mandiri Sekuritas Aryanto, Amir Jusuf, Mawar & Saptoto

SRAJ PT Evergreen Capital Paul Hadiwinata, Hidajat, Arsono, Ade Fatma & Rekan SIMP PT Kim Eng Securities Purwantono, Suherman & Surja (Ernst & Young) ALDO PT Erdhika Elit Sekuritas Anwar & Rekan

PTIS PT Sinarmas Sekuritas Tanudiredja, Wibisana & Rekan (PWC) SDMU PT Makinta Securities Anwar & Rekan

STAR PT Andalan Artha Advisindo Sekuritas Achmad, Rasyid, Hisbullah & Jerry SUPR PT Ciptadana Securities Aryanto, Amir Jusuf, Mawar & Saptoto GEMS PT Sinarmas Sekuritas Mulyamin, Sensi, Suryanto & Lianny VIVA PT Danatama Makmur Tjiendradjaja dan Handokotomo

(13)

82

CASS PT Bahana Securities Osman Bing Satrio & Eny (Deloitte)

ABMM PT Mandiri Sekuritas Purwantono, Suherman & Surja (Ernst & Young)

BAJA PT Makinta Securities Rama Wendra

ARII PT UBS Securities Indonesia Tanudiredja, Wibisana & Rekan (PWC) ESSA PT Equator Securities Osman Bing Satrio & Eny (Deloitte)

BEST PT Ciptadana Securities Paul Hadiwinata, Hidajat, Arsono, Ade Fatma & Rekan RANC PT Kresna Graha Sekurindo Teramihardja, Pradhono & Chandra

KOBX PT Danatama Makmur Arsyad & Rekan

MSKY PT Danareksa Sekuritas Osman Bing Satrio & Eny (Deloitte) ALTO PT Valbury Asia Securities Amir Hadyi

GAMA PT Andalan Artha Advisindo Sekuritas Kosasih, Nurdiyaman, Tjahjo & Rekan

BSSR PT CIMB Securities Indonesia Purwantono, Suherman & Surja (Ernst & Young) TOBA PT CLSA Indonesia Purwantono, Suherman & Surja (Ernst & Young) PALM PT Indo Premier Securities Tanubrata Susanto Fahmi & Rekan

(14)

83

LAMPIRAN 5

DAFTAR TOP 5 UNDERWRITER DAN AUDITOR BERAFILIASI BIG 4 Tahun 2008-2012

TAHUN NAMA TOP 5 UNDERWRITER NAMA AUDITOR BERAFILIASI BIG 4

2008 PT. DANAREKSA SEKURITAS PURWANTONO, SARWOKO & SANDJAJA (ERNST & YOUNG) PT. TRIMEGAH SECURINDO LESTARI OSMAN RAMLI SATRIO & REKAN (DELOITTE)

PT. J.P. MORGAN SECURITIES INDONESIA SIDDHARTA SIDDHARTA & HARSONO (KPMG) PT. CIMB SECURITIES INDONESIA HARYANTO SAHARI & REKAN (PWC)

PT. BAHANA SECURITIES

2009 PT. MANDIRI SEKURITAS PURWANTONO, SARWOKO & SANDJAJA (ERNST & YOUNG) PT. CIMB SECURITIES INDONESIA OSMAN RAMLI SATRIO & REKAN (DELOITTE)

PT. BAHANA SECURITIES SIDDHARTA SIDDHARTA & HARSONO (KPMG) PT. BNP PARIBAS SECURITIES INDONESIA HARYANTO SAHARI & REKAN (PWC)

PT. DANAREKSA SEKURITAS

2010 PT. CREDIT SUISSE SECURITIES INDONESIA PURWANTONO, SARWOKO & SANDJAJA (ERNST & YOUNG) PT. DEUTSCHE BANK AG OSMAN BING SATRIO & REKAN (DELLOITE)

PT. MANDIRI SEKURITAS SIDHARTA & WIDJAJA (KPMG)

PT. CIMB SECURITIES INDONESIA TANUDIREDJA WIBISANA & REKAN (PWC)

PT. BAHANA SECURITIES

(15)

84

PT. JP MORGAN SECURITIES INDONESIA OSMAN BING SATRIO & ENY (DELLOITE) PT. KIM ENG SECURITIES SIDHARTA & WIDJAJA (KPMG)

PT. BAHANA SECURITIES TANUDIREDJA WIBISANA & REKAN (PWC) PT. CIMB SECURITIES INDONESIA

2012 PT. CREDIT SUISSE SECURITIES INDONESIA PURWANTONO, SUHERMAN & SURJA (ERNST & YOUNG) PT. JP MORGAN SECURITIES INDONESIA OSMAN BING SATRIO & ENY (DELLOITE)

PT. UBS SECURITIES INDONESIA SIDHARTA & WIDJAJA (KPMG)

PT. CIMB SECURITIES INDONESIA TANUDIREDJA WIBISANA & REKAN (PWC)

(16)

85 LAMPIRAN 6

DATA UNTUK SPSS

KODE

EMITEN UP ROA DER SIZE UND AUD

BAPA 0.7126 0.0067 0.2782 25.6469 0 0 BSDE 0.0361 0.0295 1.8444 28.9142 1 0 ELSA 0.2779 0.0651 1.2596 28.4009 1 1 GZCO 0.2272 0.0373 0.6202 27.9877 1 0 HOME 0.7011 0.0090 0.8198 25.8274 0 0 INDY 0.1642 0.0529 0.1849 29.2425 1 1 KOIN 0.3614 0.0232 2.8265 26.7916 0 0 PDES 0.7032 0.0593 0.8852 25.4430 0 0 SIAP 0.1042 0.0602 3.8237 27.6302 1 1 TRAM 0.2720 0.0744 1.8733 26.9346 0 0 TRIL 0.6957 0.1240 0.3027 25.7384 0 0 YPAS 0.1889 0.1234 1.4183 27.8045 0 0 BCIP 0.5862 0.0176 0.6847 25.5447 0 0 BWPT 0.0350 0.1179 2.7213 27.6474 1 0 DSSA 0.5000 0.5118 0.8862 27.0649 1 1 INVS 0.1606 0.0306 0.4125 25.2565 0 0 MKPI 0.3148 0.1288 0.7899 28.1333 1 0 TRIO 0.0232 0.0848 1.8234 27.8219 1 1 EMTK 0.0140 0.0530 0.4776 28.9690 1 1 PTPP 0.0338 0.0393 6.5283 29.0482 1 0 BIPI 0.3513 0.0037 0.0335 28.3136 0 0 ROTI 0.1676 0.1646 1.0673 26.5725 0 1 GOLD 0.4841 0.1455 0.5620 24.2735 0 0 SKYB 0.4956 0.1515 0.2527 23.8227 0 0 IPOL 0.1190 0.0552 4.1976 28.1567 0 0 GREN 0.6969 0.0009 0.4572 26.6696 0 0 BUVA 0.1904 0.0083 1.6788 27.0353 1 1 BRAU 0.1125 0.1183 3.1189 30.2602 0 0 HRUM 0.4513 0.3990 2.6586 28.4591 0 1 ICBP 0.1098 0.1788 2.2926 29.9557 1 1 TBIG 0.1881 0.1350 2.5158 28.2528 1 0 KRAS 0.4952 0.0388 1.1969 30.1801 1 1 APLN 0.1344 0.0063 2.3411 29.1128 0 1 MIDI 0.4962 0.0066 0.9979 26.9324 0 0 MFMI 0.6964 0.1176 0.2366 25.0000 0 0 MBSS 0.1131 0.1226 0.7815 28.3179 1 0

(17)

86

SRAJ 0.6604 0.0082 0.3079 27.3138 0 0 PTIS 0.0536 0.0783 0.7777 27.0435 0 1 SDMU 0.0681 0.0622 0.2105 25.6886 0 0 SIMP 0.0498 0.0662 1.1628 30.6786 1 1 ALDO 0.1553 0.0507 1.6540 25.6256 0 0 STAR 0.3541 0.0075 0.6694 26.8909 0 0 SUPR 0.0741 0.1281 2.7940 28.2182 0 0 ARII 0.0261 0.0247 0.5928 27.0150 1 1 GEMS 0.0901 0.0304 0.9559 27.7419 0 0 VIVA 0.5000 0.0017 0.9005 28.3731 0 0 CASS 0.0638 0.3430 0.6395 26.7292 1 1 ABMM 0.0202 0.0260 3.3414 29.2183 1 1 BAJA 0.3657 0.0098 3.1840 26.9865 0 0 ESSA 0.2465 0.2040 2.5450 27.3286 0 1 BEST 0.5405 0.0727 0.8371 28.1281 0 0 RANC 0.0984 0.0543 1.3343 26.7249 0 0 KOBX 0.0454 0.0828 4.1003 27.8568 0 0 MSKY 0.0065 0.0190 2.5979 28.8687 1 1 ALTO 0.2115 0.0152 0.8984 26.0855 0 0 GAMA 0.1867 0.0038 0.6789 27.6719 0 0 BSSR 0.0211 0.0422 2.4746 27.6622 1 1 PALM 0.0108 0.2463 1.5947 28.6640 1 1 NELY 0.0052 0.1895 0.3397 26.4430 0 0 TOBA 0.0072 0.5112 2.8098 28.4430 0 0

(18)

87 LAMPIRAN 7

HASIL UJI PENELITIAN

HASIL UJI ANALISIS STATISTIK DESKRIPTIF

Descriptive Statistics

N Minimum Maximum Mean Std. Deviation

UP 60 .0052 .7126 .254585 .2292406 ROA 60 .0009 .5118 .092988 .1118620 DER 60 .0335 6.5283 1.537513 1.2716858 SIZE 60 23.8227 30.6786 27.476043 1.4553588 UND 60 0 1 .38 .490 AUD 60 0 1 .35 .481 Valid N (listwise) 60

HASIL UJI NORMALITAS

One-Sample Kolmogorov-Smirnov Test

Unstandardized Residual

N 60

Normal Parametersa,b Mean .0000000

Std. Deviation .18557876

Most Extreme Differences Absolute .080

Positive .080

Negative -.076

Kolmogorov-Smirnov Z .620

Asymp. Sig. (2-tailed) .837

a. Test distribution is Normal. b. Calculated from data.

(19)

88 HASIL UJI MULTIKOLONIERITAS

Model Collinearity Statistics

Tolerance VIF 1 (Constant) ROA .937 1.068 DER .807 1.239 SIZE .601 1.663 UND .579 1.726 AUD .618 1.617

(20)

89 HASIL UJI AUTOKORELASI

Model Summaryb Model R R Square Adjusted R Square Std. Error of the Estimate Durbin-Watson dimensi on0 1 .587 a .345 .284 .1939802 1.983

a. Predictors: (Constant), AUD, DER, ROA, SIZE, UND b. Dependent Variable: UP

(21)

90 HASIL UJI KOEFISIEN DETERMINASI (R

2

)

Model Summaryb Model R R Square Adjusted R Square Std. Error of the Estimate dimensi on0 1 .587 a .345 .284 .1939802

(22)

91 HASIL UJI F

ANOVAb

Model Sum of Squares df Mean Square F Sig.

1 Regression 1.069 5 .214 5.680 .000a

Residual 2.032 54 .038

Total 3.101 59

HASIL UJI T

Coefficientsa Model Unstandardized Coefficients Standardized Coefficients t Sig. B Std. Error Beta 1 (Constant) 1.246 .591 2.107 .040 ROA -.055 .233 -.027 -.235 .815 DER -.052 .022 -.290 -2.366 .022 SIZE -.031 .022 -.196 -1.382 .173 UND -.098 .068 -.210 -1.453 .152 AUD -.052 .067 -.110 -.785 .436 a. Dependent Variable: UP

(23)