Lampiran 1. Populasi Perusahaan Industri Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun

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Lampiran 1. Populasi Perusahaan Industri Manufaktur yang terdaftar di

Bursa Efek Indonesia Tahun 2011 – 2013

No. Populasi Penelitian

1 Holcim Indonesia Tbk.

2 Indocement Tunggal Prakarsa Tbk. 3 Semen Baturaja, Tbk

4 Semen Gresik (Persero) Tbk. 5 Wijaya Karya Benton, Tbk 6 Arwana Citramulia Tbk. 7 Asahimas Flat Glass Tbk. 8 Intikeramik Alamasri Industri Tbk. 9 Keramika Indonesia Assosiasi Tbk. 10 Mulia Industrindo Tbk

11 Surya Toto Indonesia, Tbk

12 Alumindo Light Metal Industry Tbk. 13 Betonjaya Manunggal Tbk

14 Citra Tubindo Tbk

15 Gunawan Dianjaya Steel Tbk. 16 Indal Aluminium Industry Tbk. 17 Sumber Energy Andalan, Tbk 18 Itamaraya Gold Industry Tbk 19 Jakarta Kyoei Steel Works Ltd Tbk 20 Jaya Pari Steel Tbk

21 Krakatau Steel, Tbk 22 Lion Metal Works Tbk. 23 Lion Mesh Prima Tbk. 24 Pelangi Indah Canindo Tbk. 25 Pelat Timah Nusantara Tbk 26 Sarana Central Bajatama, Tbk 27 Steel Pipe Industry of Indonesia, Tbk 28 Tembaga Mulia Semanan Tbk. 29 Barito Pacific Tbk.

30 Budi Starch & Sweetener Tbk. 31 Budi Acid Jaya Tbk.

32 Duta Pertiwi Nusantara Tbk 33 Ekadharma International Tbk. 34 Eterindo Wahanatama Tbk. 35 Indo Acidatama Tbk.

36 Intanwijaya Internasional Tbk. 37 Sorini Agro Asia Corporinndo Tbk. 38 Chandra Asri Petrochemical, Tbk 39 Tri Polyta Indonesia Tbk

40 Unggul Indah Cahaya Tbk. 41 Aneka Kemasindo Utama Tbk.

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44 Asiaplast Industries Tbk. 45 Berlina Tbk.

46 Dynaplast Tbk

47 Indopoly Swakarsa Industry Tbk 48 Champhoin Pasific Indonesia 49 Kageo Igar Jaya Tbk.

50 Sekawan Intipratama Tbk. 51 Siwani Makmur Tbk.

52 Titan Kimia Nusantara Tbk. (lotte) 53 Trias Sentosa Tbk

54 Tunas Alfin Tbk. (A) * 55 Tunas Alfin Tbk (B)

56 Yanaprima Hastapersada Tbk. 57 Charoen Pokphand Indonesia Tbk. 58 JAPFA Comfeed Indonesia Tbk. 59 Malindo Feedmill Tbk

60 Sierad Produce Tbk.

61 Daya Sakti Unggul Corporation Tbk. 62 SLJ Global, Tbk

63 Sumalindo Lestari Jaya Tbk. 64 Tirta Mahakam Resources Tbk 65 Alkindo Naratama, Tbk

66 Dwi Aneka Jaya Kemasindo, Tbk 67 Fajar Surya Wisesa Tbk.

68 Indah Kiat Pulp & Paper Corp Tbk. 69 Kertas Basuki Rachmat Indonesia Tbk. 70 Suparma Tbk.

71 Surabaya Agung Industry Pulp Tbk. 72 Pabrik Kertas Tjiwi Kimia Tbk. 73 Toba Pulp Lestari Tbk. 74 Grad Kartech, Tbk

75 Allbond Makmur Usaha Tbk 76 Astra International Tbk. 77 Astra Otoparts Tbk. 78 Gajah Tunggal Tbk 79 Goodyear Indonesia Tbk. 80 Indo Kordsa Tbk.

81 Indomobil Sukses Internasional Tbk. 82 Indospring Tbk

83 Multi Prima Sejahtera Tbk. 84 Multistrada Arah Sarana Tbk. 85 Nipress Tbk.

86 Prima Alloy Steel Universal Tbk 87 Selamat Sempurna Tbk

88 APAC Citra Centertex Tbk. 89 Argo Pantes Tbk.

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92 Delta Dunia Makmur Tbk. 93 Eratex Djaja Tbk

94 Ever Shine Tex Tbk 95 ICTSI Jasa Prima, Tbk

96 Hanson Internasional Seri B Tbk 97 Hanson Internasional Tbk 98 Indorama Syntetics Tbk 99 Karwell Indonesia Tbk. 100 Nusantara Inti Corpora Tbk. 101 Pan Brothers Tbk.

102 Panasia Filament Inti Tbk.

103 Panasia Indosyntex Tbk. (Indo Resources) 104 Polychem Indonesia Tbk.

105 Asia Pacific Fibers Tbk 106 Ricky Putra Globalindo Tbk. 107 Roda Vivatex Tbk.

108 Sri Rezeky Ismam, Tbk 109 Star Petrochem Tbk

110 Sunson Textile Manufacturer Tbk. 111 (Tifico) Teijin Indonesia Fiber Tbk. 112 Trisula Internasional, Tbk

113 Unitex Tbk.

114 Primarindo Asia Infrastructure Tbk. 115 Sepatu Bata Tbk

116 Surya Intrindo Makmur Tbk. 117 GT Kabel Indonesia Tbk. 118 Jembo Cable Company Tbk. 119 Kabelindo Murni Tbk. 120 KMI Wire and Cable Tbk 121 Sumi Indo Kabel Tbk.

122 Supreme Cable Manufacturing & Commerce Tbk. (Sucaco) 123 Voksel Electric Tbk

124 Sat Nusapersada, Tbk

125 Akasha Wira International Tbk. 126 Aqua Golden Mississippi Tbk

127 Cahaya Kalbar Tbk.(Wilmar Cahaya Indonesia,) 128 Davomas Abadi Tbk.

129 Delta Djakarta Tbk

130 Indofood CBP Sukses Makmur Tbk. 131 Indofood Sukses Makmur Tbk. 132 Mayora Indah Tbk

133 Multi Bintang Indonesia Tbk 134 Nippon Indah Sari, Tbk 135 Prashidha Aneka Niaga Tbk. 136 Sekar Bumi, Tbk

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140 Tri Banyan Tirta, Tbk 141 Ultra Jaya Milk Tbk 142 BAT Indonesia Tbk 143 Gudang Garam Tbk 144 HM Sampoerna Tbk

145 Bentoel International Investama Tbk 146 Wismilak Intimakmur, Tbk

147 Taisho Pharmaceutical I. Tbk. 148 Taisho Pharmaceutical I Tbk (PS) 149 Darya-Varia Laboratoria Tbk 150 Indofarma Tbk.

151 Industri Jamu dan Farmasi Sidomuncul, Tbk 152 Kalbe Farma Tbk.

153 Kimia Farma (Persero) Tbk. 154 Merck Tbk.

155 Pyridam Farma Tbk.

156 Merck Sharp Dohme Pharma Tbk. 157 Schering Plough Indonesia Tbk. 158 Tempo Scan Pacific Tbk. 159 Mandom Indonesia Tbk. 160 Martina Berto, Tbk 161 Mustika Ratu Tbk.

162 Sara Lee Body Care Indonesia, Tbk 163 Unilever Indonesia Tbk.

164 Kedaung Indah Can Tbk. 165 Kedawung Setia Industrial Tbk. 166 Langgeng Makmur Industri Tbk.

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Lampiran 2 : Sampel Penelitian berdasarkan Criteria Purposive Sampling

(CPS)

No. Populasi Penelitian 1 2 CPS Sampel (S)

1 Holcim Indonesia Tbk.  S1

2 Indocement Tunggal Prakarsa Tbk.  S2

3 Semen Baturaja, Tbk x Gugur

4 Semen Gresik (Persero) Tbk. x Gugur

5 Wijaya Karya Benton, Tbk x Gugur

6 Arwana Citramulia Tbk. x Gugur

7 Asahimas Flat Glass Tbk.  S3

8 Intikeramik Alamasri Industri Tbk.  S4

9 Keramika Indonesia Assosiasi Tbk.  S5

10 Mulia Industrindo Tbk  S6

11 Surya Toto Indonesia, Tbk  S7

12 Alumindo Light Metal Industry Tbk.  S8

13 Betonjaya Manunggal Tbk  S9

14 Citra Tubindo Tbk  S10

15 Gunawan Dianjaya Steel Tbk.  S11

16 Indal Aluminium Industry Tbk.  S12

17 Sumber Energy Andalan, Tbk x Gugur

18 Itamaraya Gold Industry Tbk x Gugur

19 Jakarta Kyoei Steel Works Ltd Tbk  S13

20 Jaya Pari Steel Tbk  S14

21 Krakatau Steel, Tbk  S15

22 Lion Metal Works Tbk.  S16

23 Lion Mesh Prima Tbk.  S17

24 Pelangi Indah Canindo Tbk.  S18

25 Pelat Timah Nusantara Tbk  S19

26 Sarana Central Bajatama, Tbk x Gugur

27 Steel Pipe Industry of Indonesia, Tbk x Gugur

28 Tembaga Mulia Semanan Tbk.  S20

29 Barito Pacific Tbk.  S21

30 Budi Starch & Sweetener Tbk. x Gugur

31 Budi Acid Jaya Tbk. x Gugur

32 Duta Pertiwi Nusantara Tbk  S22

33 Ekadharma International Tbk.  S23

34 Eterindo Wahanatama Tbk.  S24

35 Indo Acidatama Tbk.  S25

36 Intanwijaya Internasional Tbk.  S26

37 Sorini Agro Asia Corporinndo Tbk.  S27 38 Chandra Asri Petrochemical, Tbk x Gugur

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42 Alam Karya Unggul, Tbk x Gugur 43 Argha Karya Prima Industries Tbk.  S29

44 Asiaplast Industries Tbk.  S30

45 Berlina Tbk.  S31

46 Dynaplast Tbk x Gugur

47 Indopoly Swakarsa Industry Tbk x Gugur

48 Champhoin Pasific Indonesia x Gugur

49 Kageo Igar Jaya Tbk. x Gugur

50 Sekawan Intipratama Tbk.  S32

51 Siwani Makmur Tbk.  S33

52 Titan Kimia Nusantara Tbk. (lotte)  S34

53 Trias Sentosa Tbk  S35

54 Tunas Alfin Tbk. (A) * x Gugur

55 Tunas Alfin Tbk (B) x Gugur

56 Yanaprima Hastapersada Tbk.  S36

57 Charoen Pokphand Indonesia Tbk.  S37

58 JAPFA Comfeed Indonesia Tbk.  S38

59 Malindo Feedmill Tbk  S39

60 Sierad Produce Tbk.  S40

61 Daya Sakti Unggul Corporation Tbk. x Gugur

62 SLJ Global, Tbk x Gugur

63 Sumalindo Lestari Jaya Tbk. x Gugur

64 Tirta Mahakam Resources Tbk  S41

65 Alkindo Naratama, Tbk x Gugur

66 Dwi Aneka Jaya Kemasindo, Tbk x Gugur

67 Fajar Surya Wisesa Tbk.  S42

68 Indah Kiat Pulp & Paper Corp Tbk.  S43 69 Kertas Basuki Rachmat Indonesia Tbk.  S44

70 Suparma Tbk.  S45

71 Surabaya Agung Industry Pulp Tbk. x Gugur

72 Pabrik Kertas Tjiwi Kimia Tbk.  S46

73 Toba Pulp Lestari Tbk.  S47

74 Grad Kartech, Tbk x Gugur

75 Allbond Makmur Usaha Tbk x Gugur

76 Astra International Tbk.  S48

77 Astra Otoparts Tbk.  S49

78 Gajah Tunggal Tbk  S50

79 Goodyear Indonesia Tbk.  S51

80 Indo Kordsa Tbk.  S52

81 Indomobil Sukses Internasional Tbk.  S53

82 Indospring Tbk  S54

83 Multi Prima Sejahtera Tbk.  S55

84 Multistrada Arah Sarana Tbk.  S56

85 Nipress Tbk.  S57

86 Prima Alloy Steel Universal Tbk  S58

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90 Century Textil Industry (Centex) PS Tbk  S62 91 Century Textil Industry (Centex) Tbk. (Seri B)  S63

92 Delta Dunia Makmur Tbk.  S64

93 Eratex Djaja Tbk  S65

94 Ever Shine Tex Tbk x Gugur

95 ICTSI Jasa Prima, Tbk x Gugur

96 Hanson Internasional Seri B Tbk  S65

97 Hanson Internasional Tbk  S66

98 Indorama Syntetics Tbk  S67

99 Karwell Indonesia Tbk. x Gugur

100 Nusantara Inti Corpora Tbk.  S68

101 Pan Brothers Tbk.  S69

102 Panasia Filament Inti Tbk. x Gugur

103 Panasia Indosyntex Tbk. (Indo Resources)  S70

104 Polychem Indonesia Tbk.  S71

105 Asia Pacific Fibers Tbk  S72

106 Ricky Putra Globalindo Tbk.  S73

107 Roda Vivatex Tbk.  S74

108 Sri Rezeky Ismam, Tbk x Gugur

109 Star Petrochem Tbk x Gugur

110 Sunson Textile Manufacturer Tbk.  S75 111 (Tifico) Teijin Indonesia Fiber Tbk.  S76

112 Trisula Internasional, Tbk x Gugur

113 Unitex Tbk.  S77

114 Primarindo Asia Infrastructure Tbk.  S78

115 Sepatu Bata Tbk  S79

116 Surya Intrindo Makmur Tbk. x Gugur

117 GT Kabel Indonesia Tbk. x Gugur

118 Jembo Cable Company Tbk.  S80

119 Kabelindo Murni Tbk.  S81

120 KMI Wire and Cable Tbk x Gugur

121 Sumi Indo Kabel Tbk.  S82

122 Supreme Cable Manufacturing & Commerce Tbk. (Sucaco)  S83

123 Voksel Electric Tbk  S84

124 Sat Nusapersada, Tbk  S85

125 Akasha Wira International Tbk.  S86

126 Aqua Golden Mississippi Tbk x Gugur

127 Cahaya Kalbar Tbk.(Wilmar Cahaya Indonesia,)  S87

128 Davomas Abadi Tbk.  S89

129 Delta Djakarta Tbk  S90

130 Indofood CBP Sukses Makmur Tbk.  S91

131 Indofood Sukses Makmur Tbk. x Gugur

132 Mayora Indah Tbk  S92

133 Multi Bintang Indonesia Tbk  S93

134 Nippon Indah Sari, Tbk x Gugur

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138 Siantar TOP Tbk  S96

139 Tiga Pilar Sejahtera Food Tbk.  S97

140 Tri Banyan Tirta, Tbk x Gugur

141 Ultra Jaya Milk Tbk  S98

142 BAT Indonesia Tbk x Gugur

143 Gudang Garam Tbk  S99

144 HM Sampoerna Tbk  S100

145 Bentoel International Investama Tbk  S101

146 Wismilak Intimakmur, Tbk x Gugur

147 Taisho Pharmaceutical I. Tbk.  S102

148 Taisho Pharmaceutical I Tbk (PS)  S103

149 Darya-Varia Laboratoria Tbk  S104

150 Indofarma Tbk.  S105

151 Industri Jamu dan Farmasi Sidomuncul, Tbk x Gugur

152 Kalbe Farma Tbk.  S106

153 Kimia Farma (Persero) Tbk.  S107

154 Merck Tbk.  S108

155 Pyridam Farma Tbk.  S109

156 Merck Sharp Dohme Pharma Tbk. x Gugur

157 Schering Plough Indonesia Tbk. x Gugur

158 Tempo Scan Pacific Tbk.  S110

159 Mandom Indonesia Tbk.  S111

160 Martina Berto, Tbk x Gugur

161 Mustika Ratu Tbk.  S112

162 Sara Lee Body Care Indonesia, Tbk x Gugur

163 Unilever Indonesia Tbk.  S113

164 Kedaung Indah Can Tbk.  S114

165 Kedawung Setia Industrial Tbk.  S115

166 Langgeng Makmur Industri Tbk.  S116

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Lampiran 3. Audit Delay Perusahaan Industri Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2011 – 2013

No Nama Perusahaan _{2011 2012 2013 2011 2012 2013}Lama Audit (Hari) Audit Delay (Hari) ₂₀₁₁ Denda Audit Delay (Rp) ₂₀₁₂ ₂₀₁₃

1 Holcim Indonesia Tbk. 118 118 116 28 28 26 28,000,000.00 28,000,000.00 26,000,000.00 2 Indocement Tunggal Prakarsa Tbk. 111 88 126 21 -2 36 21,000,000.00 -2,000,000.00 36,000,000.00

3 Asahimas Flat Glass Tbk. 90 96 103 0 6 13 0.00 6,000,000.00 13,000,000.00

4 Intikeramik Alamasri Industri Tbk. 85 84 96 -5 -6 6 -5,000,000.00 -6,000,000.00 6,000,000.00 5 Keramika Indonesia Assosiasi Tbk. 150 146 151 60 56 61 60,000,000.00 56,000,000.00 61,000,000.00 6 Mulia Industrindo Tbk 128 118 136 38 28 46 38,000,000.00 28,000,000.00 46,000,000.00 7 Surya Toto Indonesia, Tbk 102 96 101 12 6 11 12,000,000.00 6,000,000.00 11,000,000.00 8 Alumindo Light Metal Industry Tbk. 126 134 135 36 44 45 36,000,000.00 44,000,000.00 45,000,000.00 9 Betonjaya Manunggal Tbk 135 136 137 45 46 47 45,000,000.00 46,000,000.00 47,000,000.00 10 Citra Tubindo Tbk 141 83 142 51 -7 52 51,000,000.00 -7,000,000.00 52,000,000.00 11 Gunawan Dianjaya Steel Tbk. 135 96 133 45 6 43 45,000,000.00 6,000,000.00 43,000,000.00 12 Indal Aluminium Industry Tbk. 88 110 115 -2 20 25 -2,000,000.00 20,000,000.00 25,000,000.00 13 Jakarta Kyoei Steel Works Ltd Tbk 111 141 86 21 51 -4 21,000,000.00 51,000,000.00 -4,000,000.00 14 Jaya Pari Steel Tbk 118 132 133 28 42 43 28,000,000.00 42,000,000.00 43,000,000.00

15 Krakatau Steel, Tbk 90 123 126 0 33 36 0.00 33,000,000.00 36,000,000.00

16 Lion Metal Works Tbk. 93 114 116 3 24 26 3,000,000.00 24,000,000.00 26,000,000.00 17 Lion Mesh Prima Tbk. 86 132 136 -4 42 46 -4,000,000.00 42,000,000.00 46,000,000.00 18 Pelangi Indah Canindo Tbk. 91 141 142 1 51 52 1,000,000.00 51,000,000.00 52,000,000.00 19 Pelat Timah Nusantara Tbk 100 128 147 10 38 57 10,000,000.00 38,000,000.00 57,000,000.00 20 Tembaga Mulia Semanan Tbk. 101 136 156 11 46 66 11,000,000.00 46,000,000.00 66,000,000.00 21 Barito Pacific Tbk. 84 142 151 -6 52 61 -6,000,000.00 52,000,000.00 61,000,000.00 22 Duta Pertiwi Nusantara Tbk 98 113 133 8 23 43 8,000,000.00 23,000,000.00 43,000,000.00 23 Ekadharma International Tbk. 110 96 126 20 6 36 20,000,000.00 6,000,000.00 36,000,000.00 24 Eterindo Wahanatama Tbk. 132 94 138 42 4 48 42,000,000.00 4,000,000.00 48,000,000.00 25 Indo Acidatama Tbk. 133 75 124 43 -15 34 43,000,000.00 -15,000,000.00 34,000,000.00

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26 Intanwijaya Internasional Tbk. 141 78 99 51 -12 9 51,000,000.00 -12,000,000.00 9,000,000.00 27 Sorini Agro Asia Corporinndo Tbk.*) 145 114 88 55 24 -2 55,000,000.00 24,000,000.00 -2,000,000.00 28 Unggul Indah Cahaya Tbk. 133 126 138 43 36 48 43,000,000.00 36,000,000.00 48,000,000.00 29 Argha Karya Prima Industries Tbk. 132 123 136 42 33 46 42,000,000.00 33,000,000.00 46,000,000.00 30 Asiaplast Industries Tbk. 122 146 85 32 56 -5 32,000,000.00 56,000,000.00 -5,000,000.00

31 Berlina Tbk. 111 123 136 21 33 46 21,000,000.00 33,000,000.00 46,000,000.00

32 Sekawan Intipratama Tbk. 109 114 110 19 24 20 19,000,000.00 24,000,000.00 20,000,000.00

33 Siwani Makmur Tbk. 103 107 90 13 17 0 13,000,000.00 17,000,000.00 0.00

34 Titan Kimia Nusantara Tbk. (lotte) 111 92 99 21 2 9 21,000,000.00 2,000,000.00 9,000,000.00

35 Trias Sentosa Tbk 81 96 91 -9 6 1 -9,000,000.00 6,000,000.00 1,000,000.00

36 Yanaprima Hastapersada Tbk. 76 123 126 -14 33 36 -14,000,000.00 33,000,000.00 36,000,000.00 37 Charoen Pokphand Indonesia Tbk. 118 96 132 28 6 42 28,000,000.00 6,000,000.00 42,000,000.00 38 JAPFA Comfeed Indonesia Tbk. 101 118 143 11 28 53 11,000,000.00 28,000,000.00 53,000,000.00 39 Malindo Feedmill Tbk 123 123 156 33 33 66 33,000,000.00 33,000,000.00 66,000,000.00 40 Sierad Produce Tbk. 89 114 161 -1 24 71 -1,000,000.00 24,000,000.00 71,000,000.00 41 Tirta Mahakam Resources Tbk 88 123 79 -2 33 -11 -2,000,000.00 33,000,000.00 -11,000,000.00 42 Fajar Surya Wisesa Tbk. 115 104 141 25 14 51 25,000,000.00 14,000,000.00 51,000,000.00 43 Indah Kiat Pulp & Paper Corp Tbk. 123 125 136 33 35 46 33,000,000.00 35,000,000.00 46,000,000.00 44 Kertas Basuki Rachmat Indonesia Tbk. 114 113 84 24 23 -6 24,000,000.00 23,000,000.00 -6,000,000.00

45 Suparma Tbk. 88 91 101 -2 1 11 -2,000,000.00 1,000,000.00 11,000,000.00

46 Pabrik Kertas Tjiwi Kimia Tbk. 78 86 126 -12 -4 36 -12,000,000.00 -4,000,000.00 36,000,000.00 47 Toba Pulp Lestari Tbk. 123 114 131 33 24 41 33,000,000.00 24,000,000.00 41,000,000.00 48 Astra International Tbk. 120 132 133 30 42 43 30,000,000.00 42,000,000.00 43,000,000.00 49 Astra Otoparts Tbk. 114 114 134 24 24 44 24,000,000.00 24,000,000.00 44,000,000.00 50 Gajah Tunggal Tbk 117 142 141 27 52 51 27,000,000.00 52,000,000.00 51,000,000.00 51 Goodyear Indonesia Tbk. 126 113 132 36 23 42 36,000,000.00 23,000,000.00 42,000,000.00 52 Indo Kordsa Tbk. 124 129 136 34 39 46 34,000,000.00 39,000,000.00 46,000,000.00 53 Indomobil Sukses Internasional Tbk. 123 88 110 33 -2 20 33,000,000.00 -2,000,000.00 20,000,000.00

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55 Multi Prima Sejahtera Tbk. 96 96 87 6 6 -3 6,000,000.00 6,000,000.00 -3,000,000.00 56 Multistrada Arah Sarana Tbk. 91 76 134 1 -14 44 1,000,000.00 -14,000,000.00 44,000,000.00

57 Nipress Tbk. 98 74 96 8 -16 6 8,000,000.00 -16,000,000.00 6,000,000.00

58 Prima Alloy Steel Universal Tbk 93 128 125 3 38 35 3,000,000.00 38,000,000.00 35,000,000.00 59 Selamat Sempurna Tbk 89 113 123 -1 23 33 -1,000,000.00 23,000,000.00 33,000,000.00 60 APAC Citra Centertex Tbk. 89 101 128 -1 11 38 -1,000,000.00 11,000,000.00 38,000,000.00

61 Argo Pantes Tbk. 87 105 164 -3 15 74 -3,000,000.00 15,000,000.00 74,000,000.00

62 Century Textil Industry (Centex) PS Tbk 89 91 90 -1 1 0 -1,000,000.00 1,000,000.00 0.00 63 Century Textil Industry (Centex) Tbk. (Seri B) 76 90 89 -14 0 -1 -14,000,000.00 0.00 -1,000,000.00 64 Delta Dunia Makmur Tbk. 83 114 111 -7 24 21 -7,000,000.00 24,000,000.00 21,000,000.00

65 Eratex Djaja Tbk 113 142 88 23 52 -2 23,000,000.00 52,000,000.00 -2,000,000.00

66 Hanson Internasional Seri B Tbk 110 138 86 20 48 -4 20,000,000.00 48,000,000.00 -4,000,000.00 67 Hanson Internasional Tbk 114 151 86 24 61 -4 24,000,000.00 61,000,000.00 -4,000,000.00 68 Indorama Syntetics Tbk 132 89 154 42 -1 64 42,000,000.00 -1,000,000.00 64,000,000.00 69 Nusantara Inti Corpora Tbk. 114 91 156 24 1 66 24,000,000.00 1,000,000.00 66,000,000.00 70 Pan Brothers Tbk. 87 134 142 -3 44 52 -3,000,000.00 44,000,000.00 52,000,000.00 71 Panasia Indosyntex Tbk. (Indo Resources) 96 109 123 6 19 33 6,000,000.00 19,000,000.00 33,000,000.00 72 Polychem Indonesia Tbk. 99 126 133 9 36 43 9,000,000.00 36,000,000.00 43,000,000.00 73 Asia Pacific Fibers Tbk 113 87 114 23 -3 24 23,000,000.00 -3,000,000.00 24,000,000.00 74 Ricky Putra Globalindo Tbk. 87 97 123 -3 7 33 -3,000,000.00 7,000,000.00 33,000,000.00

75 Roda Vivatex Tbk. 90 136 134 0 46 44 0.00 46,000,000.00 44,000,000.00

76 Sunson Textile Manufacturer Tbk. 85 114 87 -5 24 -3 -5,000,000.00 24,000,000.00 -3,000,000.00 77 (Tifico) Teijin Indonesia Fiber Tbk. 124 132 126 34 42 36 34,000,000.00 42,000,000.00 36,000,000.00

78 Unitex Tbk. 114 114 143 24 24 53 24,000,000.00 24,000,000.00 53,000,000.00

79 Primarindo Asia Infrastructure Tbk. 96 115 136 6 25 46 6,000,000.00 25,000,000.00 46,000,000.00

80 Sepatu Bata Tbk 98 116 132 8 26 42 8,000,000.00 26,000,000.00 42,000,000.00

81 Jembo Cable Company Tbk. 85 86 114 -5 -4 24 -5,000,000.00 -4,000,000.00 24,000,000.00 82 Kabelindo Murni Tbk. 85 119 134 -5 29 44 -5,000,000.00 29,000,000.00 44,000,000.00 83 Sumi Indo Kabel Tbk. 94 132 141 4 42 51 4,000,000.00 42,000,000.00 51,000,000.00

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84

Supreme Cable Manufacturing & Commerce Tbk.

(Sucaco) 91 114 134 1 24 44 1,000,000.00 24,000,000.00 44,000,000.00

85 Voksel Electric Tbk 126 131 133 36 41 43 36,000,000.00 41,000,000.00 43,000,000.00 86 Sat Nusapersada, Tbk 124 133 138 34 43 48 34,000,000.00 43,000,000.00 48,000,000.00 87 Akasha Wira International Tbk. 113 114 132 23 24 42 23,000,000.00 24,000,000.00 42,000,000.00 88 Cahaya Kalbar Tbk.(Wilmar Cahaya Indonesia,) 114 126 97 24 36 7 24,000,000.00 36,000,000.00 7,000,000.00 89 Davomas Abadi Tbk. 126 132 123 36 42 33 36,000,000.00 42,000,000.00 33,000,000.00 90 Delta Djakarta Tbk 133 129 141 43 39 51 43,000,000.00 39,000,000.00 51,000,000.00 91 Indofood CBP Sukses Makmur Tbk. 121 89 91 31 -1 1 31,000,000.00 -1,000,000.00 1,000,000.00

92 Mayora Indah Tbk 89 92 101 -1 2 11 -1,000,000.00 2,000,000.00 11,000,000.00

93 Multi Bintang Indonesia Tbk 90 123 113 0 33 23 0.00 33,000,000.00 23,000,000.00 94 Prashidha Aneka Niaga Tbk. 96 126 134 6 36 44 6,000,000.00 36,000,000.00 44,000,000.00

95 Sekar Laut Tbk. 112 104 111 22 14 21 22,000,000.00 14,000,000.00 21,000,000.00

96 Siantar TOP Tbk 124 115 121 34 25 31 34,000,000.00 25,000,000.00 31,000,000.00

97 Tiga Pilar Sejahtera Food Tbk. 111 106 128 21 16 38 21,000,000.00 16,000,000.00 38,000,000.00 98 Ultra Jaya Milk Tbk 110 132 133 20 42 43 20,000,000.00 42,000,000.00 43,000,000.00

99 Gudang Garam Tbk 95 141 142 5 51 52 5,000,000.00 51,000,000.00 52,000,000.00

100 HM Sampoerna Tbk 86 96 123 -4 6 33 -4,000,000.00 6,000,000.00 33,000,000.00

101 Bentoel International Investama Tbk 116 126 132 26 36 42 26,000,000.00 36,000,000.00 42,000,000.00 102 Taisho Pharmaceutical I. Tbk. 114 123 86 24 33 -4 24,000,000.00 33,000,000.00 -4,000,000.00 103 Taisho Pharmaceutical I Tbk (PS) 123 122 86 33 32 -4 33,000,000.00 32,000,000.00 -4,000,000.00 104 Darya-Varia Laboratoria Tbk 123 126 134 33 36 44 33,000,000.00 36,000,000.00 44,000,000.00

105 Indofarma Tbk. 114 119 134 24 29 44 24,000,000.00 29,000,000.00 44,000,000.00

106 Kalbe Farma Tbk. 120 89 132 30 -1 42 30,000,000.00 -1,000,000.00 42,000,000.00 107 Kimia Farma (Persero) Tbk. 104 78 112 14 -12 22 14,000,000.00 -12,000,000.00 22,000,000.00

108 Merck Tbk. 89 93 90 -1 3 0 -1,000,000.00 3,000,000.00 0.00

109 Pyridam Farma Tbk. 90 128 128 0 38 38 0.00 38,000,000.00 38,000,000.00

110 Tempo Scan Pacific Tbk. 96 114 89 6 24 -1 6,000,000.00 24,000,000.00 -1,000,000.00 111 Mandom Indonesia Tbk. 91 123 133 1 33 43 1,000,000.00 33,000,000.00 43,000,000.00 112 Mustika Ratu Tbk. 108 125 132 18 35 42 18,000,000.00 35,000,000.00 42,000,000.00

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113 Unilever Indonesia Tbk. 103 123 126 13 33 36 13,000,000.00 33,000,000.00 36,000,000.00 114 Kedaung Indah Can Tbk. 101 125 141 11 35 51 11,000,000.00 35,000,000.00 51,000,000.00 115 Kedawung Setia Industrial Tbk. 123 131 156 33 41 66 33,000,000.00 41,000,000.00 66,000,000.00 116 Langgeng Makmur Industri Tbk. 92 101 123 2 11 33 2,000,000.00 11,000,000.00 33,000,000.00

*. Laporan Keuangan 31 Mei 2013

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Total Asset (Rp Juta) Ln Asset (X1) Opini Audit (X2) Reputasi KAP(X3) Laba Bersih 2011 2012 2013 2011 2012 2013 2011 2012 2013 2011 2012 2013 2011 2012 2013 10,951 12,169 14,895 4.04 4.09 4.17 1.00 1.00 1.00 1.00 1.00 1.00 1,055 1,381.00 952.00 18,151 22,755 26,607 4.26 1.36 4.42 0.00 1.00 1.00 1.00 1.00 1.00 3,602 4,763.00 5,012.00 2,691 3,115 3,539 3.43 3.49 3.55 1.00 1.00 1.00 0.00 0.00 0.00 337.00 347.00 338.00 549 507 482 2.74 2.71 2.68 1.00 1.00 1.00 0.00 0.00 0.00 -51.00 -40.00 -43.00 2,050 2,144 2,271 3.31 3.33 3.36 1.00 1.00 1.00 1.00 0.00 1.00 -20.00 71.00 75.00 6,119 6,559 7,190 3.79 3.82 3.86 1.00 0.00 1.00 0.00 0.00 0.00 1,358.00 365.00 -474.00 1,340 1,523 1,746 3.13 3.18 3.24 1.00 0.00 0.00 0.00 0.00 0.00 219.00 237.00 237.00 1,792 1,882 2,752 3.25 3.27 3.44 1.00 1.00 1.00 0.00 0.00 0.00 32.00 15.00 26.00 119 145 176 2.08 2.16 2.25 1.00 1.00 1.00 1.00 1.00 1.00 19.00 25.00 26.00 2,233 2,596 3,364 3.35 1.41 3.53 1.00 1.00 1.00 1.00 1.00 1.00 653.00 334.00 469.00 977 1,164 1,191 2.99 3.07 3.08 0.00 0.00 1.00 1.00 1.00 1.00 100.00 48.00 92.00 544 612 766 2.74 2.79 2.88 1.00 1.00 1.00 0.00 0.00 0.00 26.00 23.00 5.00 287 279 262 2.46 2.45 2.42 1.00 1.00 1.00 1.00 1.00 1.00 -3.00 -16.00 -8.00 438 399 377 2.64 2.6 2.58 1.00 1.00 0.00 1.00 1.00 1.00 38.00 10.00 15.00 21512 24,774 29,197 4.33 4.39 4.47 0.00 1.00 1.00 0.00 0.00 0.00 261.00 -288.00 -167.00 366 433 499 2.56 2.64 2.70 1.00 1.00 1.00 0.00 0.00 0.00 53.00 85.00 65.00 98 129 142 1.99 2.11 2.15 1.00 1.00 1.00 1.00 1.00 1.00 11.00 41.00 14.00 562 595 621 2.75 2.77 2.79 1.00 1.00 1.00 0.00 0.00 0.00 12.00 11.00 15.00 921 1,070 1,527 2.96 3.03 3.18 1.00 1.00 1.00 0.00 0.00 0.00 12.00 -63.00 3.00 1,465 1,910 2,077 3.17 3.28 3.32 1.00 1.00 1.00 1.00 1.00 1.00 -19.00 26.00 -55.00 18,844 20,505 28,480 4.28 4.31 4.45 0.00 0.00 1.00 1.00 1.00 0.00 21.00 -1,194.00 -254.00 172 185 256 2.24 2.27 2.41 1.00 0.00 1.00 0.00 0.00 1.00 -7.00 24.00 67.00 238 274 344 2.38 2.44 2.54 1.00 1.00 1.00 1.00 1.00 1.00 28.00 49.00 39.00 621 961 1,292 2.79 2.98 3.11 1.00 1.00 1.00 1.00 1.00 1.00 73.00 30.00 8.00 361 402 421 2.56 2.6 2.62 1.00 1.00 1.00 1.00 1.00 1.00 24.00 17.00 16.00 125 132 136 2.10 2.12 2.13 1.00 1.00 1.00 1.00 1.00 1.00 -17.00 4.00 10.00 1,457 1,312 1,516 3.16 3.12 3.18 1.00 1.00 1.00 0.00 0.00 0.00 17.00 -45.00 131.00

(15)

2,545 2,401 3,304 3.41 3.38 3.52 1.00 0.00 1.00 0.00 0.00 0.00 296.00 20.00 126.00 1,524 1,715 2,085 3.18 3.23 3.32 1.00 1.00 1.00 0.00 0.00 0.00 53.00 79.00 35.00 333 334 304 2.52 2.52 2.48 1.00 0.00 0.00 0.00 0.00 0.00 22.00 4.00 2.00 644 770 1,125 2.81 2.89 3.05 1.00 1.00 1.00 1.00 1.00 1.00 47.00 61.00 -12.00 163 184 273 2.21 2.26 2.44 1.00 1.00 1.00 0.00 0.00 0.00 3.00 3.00 -6.00 48 49 65 1.68 1.69 1.81 1.00 1.00 1.00 0.00 0.00 0.00 -32.00 -5.00 -7.00 3,004 3,077 3086 3.48 3.49 3.49 1.00 1.00 1.00 0.00 0.00 0.00 -116.00 -159.00 -159.00 2,132 2,188 3,261 3.33 3.34 3.51 1.00 1.00 1.00 0.00 0.00 0.00 144.00 112.00 33.00 224 349 614 2.35 2.54 2.79 1.00 1.00 1.00 0.00 0.00 0.00 17.00 16.00 6.00 8,848 12,349 15,722 3.95 4.09 4.20 1.00 0.00 1.00 1.00 1.00 1.00 2,362.00 2,681.00 2,529.00 8,266 10,961 14,918 3.92 4.04 4.17 1.00 1.00 1.00 0.00 0.00 0.00 650.00 1,077.00 641.00 1,328 1,800 2,214 3.12 3.26 3.35 1.00 1.00 1.00 0.00 0.00 0.00 205.00 302.00 242.00 2,642 3,298 3,156 3.42 3.52 3.50 1.00 1.00 1.00 0.00 0.00 0.00 23.00 15.00 8.00 691 680 723 2.84 2.83 2.86 1.00 1.00 1.00 0.00 0.00 0.00 4.00 -18.00 -138.00 4,936 5,578 5,692 3.69 3.75 3.76 1.00 1.00 1.00 0.00 0.00 0.00 132.00 5.00 -249.00 57,299 64,281 83,156 4.76 4.81 4.92 1.00 1.00 1.00 1.00 1.00 1.00 -28.00 481.00 2,714.00 745 741 789 2.87 2.87 2.90 1.00 1.00 1.00 0.00 0.00 0.00 -19.00 37.00 -24.00 1,552 1,664 1,767 3.19 3.22 3.25 0.00 1.00 1.00 1.00 1.00 1.00 -19.00 40.00 -24.00 23,295 25,935 31,963 4.37 4.41 4.50 1.00 1.00 1.00 0.00 0.00 0.00 465.00 345.00 331.00 2,906 3,043 3,951 3.46 3.48 3.60 1.00 1.00 1.00 0.00 1.00 1.00 22.00 -30.00 46.00 153,521 182,274 213,994 5.19 5.26 5.33 1.00 1.00 1.00 0.00 0.00 0.00 21,348.00 22,460.00 22,297.00 6,964 8,882 12,618 3.84 3.95 4.10 0.00 0.00 1.00 1.00 1.00 1.00 1,106.00 1,076.00 1,006.00 11,554 12,870 15,351 4.06 4.11 4.19 1.00 1.00 1.00 1.00 1.00 1.00 946.00 1,086.00 120.00 1,186 1,198 1,363 3.07 3.08 3.13 1.00 1.00 1.00 1.00 1.00 1.00 37.00 65.00 57.00 1,660 2,223 2,933 3.22 3.35 3.47 1.00 1.00 1.00 0.00 0.00 0.00 55.00 237.00 68.00 12,914 17,578 22,315 4.11 4.24 4.35 0.00 1.00 1.00 1.00 1.00 1.00 1,066.00 885.00 621.00 1,140 1,665 2,197 3.06 3.22 3.34 1.00 1.00 1.00 0.00 0.00 0.00 1,066.00 540.00 148.00 157 172 196 2.20 2.24 2.29 0.00 1.00 1.00 0.00 0.00 0.00 11.00 17.00 9.00 4,736 6,039 7,719 3.68 3.78 3.89 1.00 1.00 1.00 0.00 0.00 0.00 143.00 7.00 44.00

(16)

447 526 798 2.65 2.72 2.90 1.00 1.00 1.00 0.00 0.00 0.00 18.00 22.00 34.00 482 577 796 2.68 2.76 2.90 1.00 1.00 1.00 0.00 0.00 0.00 5.00 41.00 13.00 1,137 1,441 1,701 3.06 3.16 3.23 1.00 1.00 1.00 1.00 1.00 1.00 219.00 269.00 351.00 1,848 1,803 2,095 1.27 3.26 3.32 0.00 1.00 1.00 0.00 0.00 0.00 -124.00 -125.00 -50.00 1,453 1,810 2,345 3.16 3.26 3.37 1.00 1.00 1.00 0.00 0.00 0.00 -108.00 -139.00 82.00 331 301 381 2.52 2.48 2.58 0.00 1.00 1.00 0.00 0.00 0.00 33.00 -35.00 -1.00 331 301 381 2.52 2.48 2.58 1.00 1.00 0.00 0.00 0.00 0.00 33.00 -35.00 -1.00 10,820 11,215 13,274 1.03 4.05 4.12 1.00 1.00 1.00 0.00 0.00 0.00 -352.00 -168.00 -360.00 172 433 559 2.24 2.64 2.75 0.00 1.00 1.00 1.00 1.00 1.00 85.00 11.00 9.00 862 1,116 126 2.94 3.05 2.10 0.00 1.00 0.00 0.00 0.00 0.00 102.00 148.00 162.00 862 1,116 126 2.94 3.05 2.10 1.00 1.00 1.00 0.00 0.00 0.00 102.00 148.00 162.00 6,107 6,653 9,017 3.79 3.82 3.96 1.00 1.00 1.00 0.00 0.00 0.00 423.00 44.00 20.00 305 380 459 2.48 2.58 2.66 0.00 1.00 1.00 0.00 0.00 0.00 2.00 0.35 1.00 1,515 2,003 2,869 3.18 3.3 3.46 1.00 1.00 0.00 0.00 0.00 0.00 72.00 -125.00 128.00 1,014 1,363 2,379 3.01 3.13 3.38 1.00 1.00 1.00 0.00 0.00 0.00 72.00 3.00 -219.00 5,247 5,791 6,880 3.72 3.76 3.84 1.00 1.00 1.00 0.00 0.00 0.00 294.00 105.00 24.00 3,683 3,899 4,337 3.57 3.59 3.64 1.00 0.00 1.00 0.00 0.00 0.00 -55.00 -311.00 -369.00 642 842 1,110 2.81 2.93 3.05 1.00 0.00 0.00 0.00 0.00 0.00 12.00 17.00 9.00 1,082 1,208 1,550 3.03 3.08 3.19 0.00 1.00 1.00 0.00 0.00 0.00 114.00 125.00 198.00 843 810 802 2.93 2.91 2.90 0.00 1.00 1.00 0.00 0.00 0.00 -24.00 -14.00 -13.00 3,510 3,709 4,438 3.55 3.57 3.65 1.00 1.00 1.00 0.00 0.00 0.00 270.00 78.00 -115.00 161 162 231 2.21 2.21 2.36 1.00 1.00 1.00 0.00 0.00 0.00 -8.00 -28.00 21.00 92 100 118 1.96 2 2.07 1.00 1.00 1.00 0.00 0.00 0.00 2.00 3.00 -16.00 517 574 681 2.71 2.76 2.83 1.00 1.00 1.00 1.00 1.00 1.00 57.00 69.00 44.00 627 709 1,240 2.80 2.85 3.09 1.00 1.00 1.00 0.00 0.00 0.00 29.00 32.00 23.00 643 723 654 2.81 2.86 2.82 1.00 1.00 1.00 0.00 0.00 0.00 19.00 24.00 8.00 612 781 914 2.79 2.89 2.96 1.00 1.00 1.00 0.00 0.00 0.00 18.00 39.00 21.00 1,456 1,487 1,762 3.16 3.17 3.25 1.00 1.00 1.00 0.00 0.00 0.00 110.00 170.00 105.00 1,573 1,698 1,956 3.20 3.23 3.29 1.00 1.00 1.00 0.00 0.00 0.00 111.00 147.00 39.00

(17)

757 892 965 2.88 2.95 2.98 1.00 1.00 1.00 0.00 0.00 0.00 -7.00 9.00 17.00 316 389 441 2.50 2.59 2.64 1.00 1.00 1.00 0.00 0.00 0.00 26.00 83.00 56.00 823 1,028 1,070 2.92 3.01 3.03 1.00 1.00 1.00 0.00 0.00 0.00 96.00 58.00 65.00 2,692 5,100 2,534 3.43 3.71 3.40 0.00 1.00 1.00 0.00 0.00 0.00 -122.00 -459.00 305.00 696 745 867 2.84 2.87 2.94 1.00 1.00 1.00 0.00 0.00 0.00 152.00 213.00 270.00 15,223 17,753 21,267 4.18 4.25 4.33 1.00 1.00 1.00 1.00 1.00 1.00 2,064.00 2,287.00 2,235.00 6,600 8,303 9,710 3.82 3.92 3.99 1.00 1.00 1.00 1.00 1.00 1.00 484.00 743.00 1,058.00 1,221 1,152 1,782 3.09 3.06 3.25 1.00 1.00 1.00 0.00 0.00 0.00 507.00 453.00 1,171.00 421 683 682 2.62 2.83 2.83 1.00 1.00 1.00 0.00 0.00 0.00 24.00 26.00 21.00 214 250 302 2.33 2.4 2.48 1.00 1.00 1.00 0.00 0.00 0.00 6.00 8.00 11.00 935 1,250 1,470 2.97 3.1 3.17 1.00 1.00 1.00 0.00 1.00 0.00 43.00 75.00 114.00 3,590 3,868 5,021 3.56 3.59 3.70 1.00 1.00 1.00 1.00 1.00 1.00 150.00 254.00 347.00 2,179 2,421 2,812 3.34 3.38 3.45 1.00 1.00 1.00 0.00 0.00 0.00 101.00 353.00 325.00 39,089 41,509 50,770 4.59 4.62 4.71 0.00 0.00 1.00 1.00 1.00 1.00 4,958.00 4,069.00 4,384.00 19,376 26,248 27,405 4.29 4.42 4.44 1.00 1.00 0.00 1.00 1.00 1.00 8,051.00 9,805.00 10,818.00 6,334 6,936 9,232 3.80 3.84 3.97 1.00 1.00 0.00 1.00 1.00 1.00 8,051.00 -323.00 -1,042.00 362 397 421 2.56 2.6 2.62 1.00 1.00 1.00 0.00 0.00 0.00 120.00 135.00 150.00 362 397 421 2.56 2.6 2.62 1.00 1.00 1.00 0.00 0.00 0.00 120.00 135.00 150.00 928 1,075 1,190 2.97 3.03 3.08 0.00 1.00 0.00 1.00 1.00 1.00 121.00 149.00 126.00 1,115 1,189 1,295 3.05 3.08 3.11 1.00 1.00 1.00 1.00 1.00 1.00 37.00 42.00 -54.00 8275 9,418 11,315 3.92 3.97 4.05 1.00 1.00 1.00 1.00 1.00 1.00 1,540.00 1,772.00 1,970.00 1,794 2,081 2,472 3.25 3.32 3.39 1.00 1.00 1.00 1.00 1.00 1.00 172.00 201.00 216.00 584 569 697 2.77 2.76 2.84 0.00 1.00 1.00 0.00 0.00 0.00 231.00 108.00 175.00 118 136 175 2.07 2.13 2.24 1.00 1.00 1.00 1.00 1.00 1.00 5.00 5.00 6.00 4,250 4,633 5,408 3.63 3.67 3.73 1.00 1.00 1.00 0.00 0.00 0.00 585.00 644.00 639.00 1131 1,262 1,466 3.05 3.1 3.17 1.00 1.00 1.00 1.00 1.00 1.00 140.00 151.00 160.00 422 455 440 2.63 2.66 2.64 1.00 1.00 1.00 1.00 1.00 0.00 26.00 34.00 -7.00 10,482 11,985 13,348 4.02 4.08 4.13 1.00 1.00 1.00 1.00 1.00 1.00 4,164.00 4,839.00 5,353.00 87 95 98 1.94 1.98 1.99 1.00 1.00 1.00 1.00 1.00 1.00 0.36 2.00 7.00

(18)

588 571 850 2.77 2.76 2.93 1.00 1.00 1.00 1.00 1.00 1.00 24.00 37.00 36.00

(19)

DER (X4) ROA (X5) Kompleksitas (X6) 2011 2012 2013 2011 2012 2013 2011 2012 2013 0.45 0.45 0.7 0.1 0.11 0.06 1.00 1.00 1.00 0.15 0.17 0.16 0.2 0.41 0.19 1.00 1.00 1.00 0.25 0.27 0.28 0.13 0.11 0.1 1.00 1.00 1.00 0.9 1.04 1.35 -0.09 1.08 -0.09 1.00 1.00 1.00 0.92 0.09 0.11 -0.01 0.03 0.03 1.00 1.00 1.00 6.01 4.3 5.04 0.22 0.06 -0.07 0.00 1.00 1.00 0.76 0.7 0.69 0.16 0.16 0.14 1.00 1.00 1.00 2.47 2.2 3.19 0.02 0.01 0.01 1.00 1.00 1.00 0.29 0.28 0.27 0.16 0.17 0.15 1.00 1.00 1.00 0.69 0.88 0.82 0.29 0.13 0.14 1.00 1.00 1.00 0.31 0.47 0.35 0.1 0.04 0.08 1.00 1.00 1.00 4.13 3.74 5.06 0.05 0.04 0.01 1.00 1.00 1.00 -1.75 -1.7 -1.64 -0.01 -0.06 -0.03 0.00 0.00 0.00 0.3 0.15 0.04 0.09 0.03 0.04 1.00 1.00 1.00 1.08 1.3 1.26 0.01 -0.01 -0.01 1.00 1.00 1.00 0.21 0.17 0.2 0.14 0.2 0.13 1.00 1.00 1.00 0.71 0.32 0.28 0.11 0.32 0.1 1.00 1.00 1.00 1.99 1.99 1.89 0.02 0.02 0.02 1.00 1.00 1.00 1.99 1.59 1.9 0.01 -0.06 0 0.00 0.00 0.00 1.07 9.04 10.12 -0.01 0.01 -0.03 1.00 1.00 1.00 9.57 1.19 1.19 0 -0.06 -0.01 0.00 0.00 1.00 0.31 0.19 0.15 -0.04 0.13 0.26 1.00 1.00 1.00 0.69 0.43 0.45 0.12 0.18 0.11 1.00 1.00 1.00 0.65 1.2 1.9 0.12 0.03 0.01 1.00 1.00 1.00 0.43 0.49 0.34 0.07 0.04 0.04 1.00 1.00 1.00 0.12 0.14 0.08 -0.14 0.03 0.07 1.00 1.00 1.00 0.87 0.87 0.6 0.01 -0.03 0.09 0.00 0.00 0.00

(20)

0.96 0.78 0.85 0.12 0.01 0.04 1.00 1.00 1.00 1.06 1.03 1.03 0.03 0.05 0.02 1.00 1.00 1.00 0.51 0.53 0.39 0.07 0.01 0.01 1.00 1.00 1.00 1.53 1.55 2.68 0.07 0.08 -0.01 1.00 1.00 1.00 0.59 0.74 1.73 0.02 0.02 -0.02 0.00 0.00 0.00 -3.27 -4.12 1.18 -0.67 -0.1 -0.11 0.00 0.00 0.00 1.72 2.02 0.18 -0.04 -0.05 -0.05 1.00 1.00 1.00 0.61 0.62 0.91 0.07 0.05 0.01 1.00 1.00 1.00 0.51 1.12 2.59 0.08 0.05 0.01 1.00 1.00 1.00 0.43 0.51 0.58 0.27 0.22 0.16 1.00 1.00 1.00 1.18 1.3 1.84 0.08 0.1 0.04 1.00 1.00 1.00 2.15 1.64 1.57 0.15 0.17 0.11 1.00 1.00 1.00 1.08 1.58 1.46 0.01 0 0 0.00 0.00 0.00 4.02 5.45 11.25 0.01 -0.03 -0.19 1.00 1.00 1.00 1.74 2.09 2.65 0.03 0 -0.04 1.00 1.00 1.00 2.12 2.21 1.95 0 0.01 0.03 1.00 1.00 1.00 0.1 0.04 0.14 -0.03 0.05 -0.03 1.00 1.00 1.00 0.1 1.14 1.34 -0.01 0.02 -0.01 1.00 1.00 1.00 2.46 2.46 2.26 0.02 0.01 0.01 1.00 1.00 1.00 1.54 1.56 1.54 0.01 -0.01 0.01 1.00 1.00 1.00 1.02 1.03 1.02 0.14 0.12 0.1 1.00 1.00 1.00 0.47 0.62 0.32 0.16 0.12 0.08 1.00 1.00 1.00 1.61 1.35 1.68 0.08 0.08 0.01 1.00 1.00 1.00 1.77 1.35 0.98 0.03 0.05 0.04 1.00 1.00 1.00 0.38 0.36 0.47 0.03 0.11 0.02 1.00 1.00 1.00 1.54 2.08 2.35 0.08 0.05 0.03 1.00 1.00 1.00 1.54 0.46 0.25 0.94 0.32 0.07 1.00 1.00 1.00 0.33 0.28 0.37 0.07 0.1 0.05 1.00 1.00 1.00 1.68 0.68 0.68 0.03 0 0.01 1.00 1.00 1.00

(21)

1.69 1.45 2.38 0.04 0.04 0.04 1.00 1.00 1.00 2.45 1.06 0.96 0.01 0.07 0.02 1.00 1.00 1.00 0.7 0.76 0.69 0.19 0.19 0.21 0.00 1.00 1.00 27.98 -30.6 -21.23 1.07 -0.07 -0.02 1.00 1.00 1.00 13.05 7.17 6.17 1.07 -0.08 0.03 1.00 1.00 1.00 5.19 12.81 13.49 0.1 -0.12 0 0.00 0.00 0.00 5.19 12.81 13.49 0.1 -0.12 0 0.00 0.00 0.00 10.33 11.96 14.81 0.3 -0.01 -0.03 1.00 1.00 1.00 -2.76 3.99 3.37 0.49 0.03 0.02 1.00 1.00 1.00 -27.05 3.41 3.28 0.12 0.13 1.29 0.00 0.00 0.00 -27.05 3.41 3.28 0.12 0.13 1.29 0.00 0.00 0.00 1.28 1.32 1.47 0.07 0.01 0 1.00 1.00 1.00 0.27 0.58 0.9 0.01 0 0 0.00 0.00 0.00 1.21 1.43 1.36 0.05 -0.06 0.04 1.00 1.00 1.00 1.21 1.14 2.3 0.07 0 -0.09 0.00 0.00 0.00 1.04 0.87 0.76 0.06 0.02 0 1.00 1.00 1.00 -1.5 -1.51 -1.43 -0.01 -0.08 -0.09 1.00 1.00 1.00 0.83 1.3 1.91 0.02 0.02 0.01 1.00 1.00 1.00 0.31 0.27 0.35 0.11 0.1 0.13 1.00 1.00 1.00 1.82 1.84 1.95 -0.03 -0.02 -0.02 1.00 1.00 1.00 0.32 0.27 0.24 0.08 0.02 -0.03 0.00 0.00 0.00 -1.94 -1.86 -2.05 -0.05 -0.17 0.09 1.00 1.00 1.00 -1.48 -1.53 -1.58 0.02 0.03 -0.14 1.00 1.00 1.00 0.46 0.48 0.72 0.11 0.12 0.06 1.00 1.00 1.00 3.92 3.96 7.4 0.05 0.05 0.02 1.00 1.00 1.00 1.63 1.73 1.43 0.03 0.03 0.01 1.00 1.00 1.00 0.22 0.34 0.23 0.03 0.05 0.02 1.00 1.00 1.00 1.8 1.27 1.49 0.08 0.11 0.06 1.00 1.00 1.00 2.17 1.82 2.25 0.07 0.09 0.02 1.00 1.00 1.00

(22)

0.64 0.72 0.53 -0.01 0.01 0.02 1.00 1.00 1.00 1.51 0.86 0.67 0.08 0.21 0.13 1.00 1.00 1.00 1.03 1.22 1.02 0.12 0.06 0.06 1.00 1.00 1.00 2.19 29.66 0.07 -0.05 -0.09 0.12 1.00 1.00 1.00 0.22 0.25 0.28 0.22 0.29 0.31 1.00 1.00 1.00 0.42 0.48 0.6 0.14 0.13 0.11 1.00 1.00 1.00 1.72 1.71 1.47 0.07 0.09 0.11 1.00 1.00 1.00 1.3 2.49 0.8 0.42 0.39 0.66 1.00 1.00 1.00 1.04 0.67 0.63 0.06 0.04 0.03 1.00 1.00 1.00 0.74 0.93 1.16 0.03 0.03 0.04 0.00 0.00 0.00 0.91 1.16 1.12 0.05 0.06 0.08 1.00 1.00 1.00 0.96 0.9 1.13 0.04 0.07 0.07 1.00 1.00 1.00 0.55 0.44 0.4 0.05 0.15 0.12 1.00 1.00 1.00 0.59 0.56 0.73 0.13 0.1 0.09 1.00 1.00 1.00 8.99 0.97 0.94 0.42 0.37 0.39 1.00 1.00 1.00 8.99 2.6 9.47 1.27 -0.05 -0.11 1.00 1.00 1.00 0.2 0.22 0.21 0.33 0.34 0.36 0.00 0.00 0.00 0.2 0.22 0.21 0.33 0.34 0.36 0.00 0.00 0.00 0.28 0.28 0.3 0.13 0.14 0.11 1.00 1.00 1.00 0.83 0.83 1.19 0.03 0.04 -0.04 1.00 1.00 1.00 0.27 0.28 0.33 0.19 0.19 0.17 1.00 1.00 1.00 0.43 0.45 0.52 0.1 0.1 0.09 1.00 1.00 1.00 0.18 0.37 0.36 0.4 0.19 0.25 1.00 1.00 1.00 0.43 0.55 0.86 0.04 0.04 0.03 1.00 1.00 1.00 0.4 0.38 2.4 0.14 0.14 0.12 1.00 1.00 1.00 0.11 0.15 0.24 0.12 0.12 0.11 1.00 1.00 1.00 0.18 0.18 0.16 0.06 0.07 -0.02 1.00 1.00 1.00 1.85 2.02 2.14 0.4 0.4 0.4 1.00 1.00 1.00 0.36 0.43 0.33 0 0.02 0.07 1.00 1.00 1.00

(23)

1.1 0.81 1.42 0.04 0.06 0.04 1.00 1.00 1.00

(24)

Lampiran 4. Rekapitulasi Data Tahun No Y X1 X2 X3 X4 X5 X6

2

0

1

1 28 1 4.04 1 1 0.45 0.1 1 2 21 1 4.26 0 1 0.15 0.2 1 3 0 0 3.43 1 0 0.25 0.13 1 4 -5 0 2.74 1 0 0.9 -0.09 1 5 60 1 3.31 1 1 0.92 -0.01 1 6 38 1 3.79 1 0 6.01 0.22 0 7 12 1 3.13 1 0 0.76 0.16 1 8 36 1 3.25 1 0 2.47 0.02 1 9 45 1 2.08 1 1 0.29 0.16 1 10 51 1 3.35 1 1 0.69 0.29 1 11 45 1 2.99 0 1 0.31 0.1 1 12 -2 0 2.74 1 0 4.13 0.05 1 13 21 1 2.46 1 1 -1.75 -0.01 0 14 28 1 2.64 1 1 0.3 0.09 1 15 0 0 4.33 0 0 1.08 0.01 1 16 3 1 2.56 1 0 0.21 0.14 1 17 -4 0 1.99 1 1 0.71 0.11 1 18 1 1 2.75 1 0 1.99 0.02 1 19 10 1 2.96 1 0 1.99 0.01 0 20 11 1 3.17 1 1 1.07 -0.01 1 21 -6 0 4.28 0 1 9.57 0 0 22 8 1 2.24 1 0 0.31 -0.04 1 23 20 1 2.38 1 1 0.69 0.12 1 24 42 1 2.79 1 1 0.65 0.12 1 25 43 1 2.56 1 1 0.43 0.07 0 26 51 1 2.1 1 1 0.12 -0.14 1 27 55 1 3.16 1 0 0.87 0.01 0 28 43 1 3.41 1 0 0.96 0.12 1 29 42 1 3.18 1 0 1.06 0.03 1 30 32 1 2.52 1 0 0.51 0.07 1 31 21 1 2.81 1 1 1.53 0.07 1 32 19 1 2.21 1 0 0.59 0.02 0 33 13 1 1.68 1 0 -3.27 -0.67 0 34 21 1 3.48 1 0 1.72 -0.04 1 35 -9 0 3.33 1 0 0.61 0.07 1 36 -14 0 2.35 1 0 0.51 0.08 1 37 28 1 3.95 1 1 0.43 0.27 1 38 11 1 3.92 1 0 1.18 0.08 1 39 33 1 3.12 1 0 2.15 0.15 1 40 -1 0 3.42 1 0 1.08 0.01 0 41 -2 0 2.84 1 0 4.02 0.01 1 42 25 1 3.69 1 0 1.74 0.03 1 43 33 1 4.76 1 1 2.12 0 1

(25)

46 -12 0 4.37 1 0 2.46 0.02 1 47 33 1 3.46 1 0 1.54 0.01 1 48 30 1 5.19 1 0 1.02 0.14 1 49 24 1 3.84 0 1 0.47 0.16 1 50 27 1 4.06 1 1 1.61 0.08 1 51 36 1 3.07 1 1 1.77 0.03 1 52 34 1 3.22 1 0 0.38 0.03 1 53 33 1 4.11 0 1 1.54 0.08 1 54 0 0 3.06 1 0 1.54 0.94 1 55 6 1 2.2 0 0 0.33 0.07 1 56 1 1 3.68 1 1 1.68 0.03 1 57 8 1 2.65 1 1 1.69 0.04 1 58 3 1 2.68 1 0 2.45 0.01 1 59 -1 0 3.06 1 1 0.7 0.19 0 60 -1 0 1.27 0 1 27.98 1.07 0 61 -3 0 1.16 0 1 13.05 1.07 0 62 -1 0 2.52 0 1 5.19 0.1 0 63 -14 0 2.52 1 0 5.19 0.1 0 64 -7 0 1.03 1 1 10.33 0.3 1 65 23 1 2.24 0 1 -2.76 0.49 1 66 20 1 2.94 0 0 -27.05 0.12 0 67 24 1 2.94 1 0 -27.05 0.12 0 68 42 1 3.79 1 0 1.28 0.07 1 69 24 1 2.48 0 0 0.27 0.01 0 70 -3 0 3.18 1 0 1.21 0.05 1 71 6 1 3.01 1 0 1.21 0.07 0 72 9 1 3.72 1 0 1.04 0.06 1 73 23 1 3.57 1 0 -1.5 -0.01 1 74 -3 0 2.81 1 0 0.83 0.02 1 75 0 0 3.03 0 0 0.31 0.11 1 76 -5 0 2.93 0 0 1.82 -0.03 1 77 34 1 3.55 1 0 0.32 0.08 0 78 24 1 2.21 1 0 -1.94 -0.05 1 79 6 1 1.96 1 0 -1.48 0.02 1 80 8 1 2.71 1 1 0.46 0.11 1 81 -5 0 2.8 1 0 3.92 0.05 1 82 -5 0 2.81 1 0 1.63 0.03 1 83 4 1 2.79 1 0 0.22 0.03 1 84 1 1 3.16 1 0 1.8 0.08 1 85 36 1 3.2 1 0 2.17 0.07 1 86 34 1 2.88 1 0 0.64 -0.01 1 87 23 1 2.5 1 0 1.51 0.08 1 88 24 1 2.92 1 0 1.03 0.12 1 89 36 1 3.43 0 0 2.19 -0.05 1 90 43 1 2.84 1 0 0.22 0.22 1 91 31 1 4.18 1 1 0.42 0.14 1

(26)

94 6 1 2.62 1 0 1.04 0.06 1 95 22 1 2.33 1 0 0.74 0.03 0 96 34 1 2.97 1 0 0.91 0.05 1 97 21 1 3.56 1 1 0.96 0.04 1 98 20 1 3.34 1 0 0.55 0.05 1 99 5 1 4.59 0 1 0.59 0.13 1 100 -4 0 4.29 1 1 8.99 0.42 1 101 26 1 3.8 1 1 8.99 1.27 1 102 24 1 2.56 1 0 0.2 0.33 0 103 33 1 2.56 1 0 0.2 0.33 0 104 33 1 2.97 0 1 0.28 0.13 1 105 24 1 3.05 1 1 0.83 0.03 1 106 30 1 3.92 1 1 0.27 0.19 1 107 14 1 3.25 1 1 0.43 0.1 1 108 -1 0 2.77 0 0 0.18 0.4 1 109 0 0 2.07 1 1 0.43 0.04 1 110 6 1 3.63 1 0 0.4 0.14 1 111 1 1 3.05 1 1 0.11 0.12 1 112 18 1 2.63 1 1 0.18 0.06 1 113 13 1 4.02 1 1 1.85 0.4 1 114 11 1 1.94 1 1 0.36 0 1 115 33 1 2.77 1 1 1.1 0.04 1

2

0

1

2

116 2 1 2.84 1 1 0.68 0.01 1 117 28 1 4.09 1 1 0.45 0.11 1 118 -2 0 1.36 0 1 0.17 0.41 0 119 6 1 3.49 1 0 0.27 0.11 1 120 -6 0 2.71 1 0 1.04 1.08 0 121 56 1 3.33 1 0 0.09 0.03 1 122 28 1 3.82 0 0 4.3 0.06 1 123 6 1 3.18 0 0 0.7 0.16 1 124 44 1 3.27 1 0 2.2 0.01 1 125 46 1 2.16 1 1 0.28 0.17 1 126 -7 0 1.41 0 1 0.88 0.13 0 127 6 1 3.07 0 1 0.47 0.04 1 128 20 1 2.79 1 0 3.74 0.04 1 129 51 1 2.45 1 1 -1.7 -0.06 1 130 42 1 2.6 1 1 0.15 0.03 1 131 33 1 4.39 1 0 1.3 -0.01 1 132 24 1 2.64 1 0 0.17 0.2 1 133 42 1 2.11 1 1 0.32 0.32 1 134 51 1 2.77 1 0 1.99 0.02 1 135 38 1 3.03 1 0 1.59 -0.06 1 136 46 1 3.28 1 1 9.04 0.01 1 137 52 1 4.31 0 1 1.19 -0.06 1 138 23 1 2.27 0 0 0.19 0.13 1 139 6 1 2.44 1 1 0.43 0.18 1

(27)

142 -12 0 2.12 1 1 0.14 0.03 1 143 24 1 3.12 1 0 0.87 -0.03 0 144 36 1 3.38 0 0 0.78 0.01 1 145 33 1 3.23 1 0 1.03 0.05 1 146 56 1 2.52 0 0 0.53 0.01 1 147 33 1 2.89 1 1 1.55 0.08 1 148 24 1 2.26 1 0 0.74 0.02 0 149 17 0 1.69 1 0 -4.12 -0.1 0 150 2 1 3.49 1 0 2.02 -0.05 0 151 6 1 3.34 1 0 0.62 0.05 1 152 33 1 2.54 1 0 1.12 0.05 1 153 6 1 4.09 0 1 0.51 0.22 1 154 28 1 4.04 1 0 1.3 0.1 1 155 33 1 3.26 1 0 1.64 0.17 1 156 24 1 3.52 1 0 1.58 0 1 157 33 1 2.83 1 0 5.45 -0.03 1 158 14 1 3.75 1 0 2.09 0 1 159 35 1 4.81 1 1 2.21 0.01 1 160 23 1 2.87 1 0 0.04 0.05 1 161 1 1 3.22 1 1 1.14 0.02 1 162 -4 0 4.41 1 0 2.46 0.01 1 163 24 1 3.48 1 1 1.56 -0.01 1 164 42 1 5.26 1 0 1.03 0.12 1 165 24 1 3.95 0 1 0.62 0.12 1 166 52 1 4.11 1 1 1.35 0.08 1 167 23 1 3.08 1 1 1.35 0.05 1 168 39 1 3.35 1 0 0.36 0.11 1 169 -2 0 4.24 1 1 2.08 0.05 1 170 33 1 3.22 1 0 0.46 0.32 1 171 6 1 2.24 1 0 0.28 0.1 1 172 -14 0 3.78 1 0 0.68 0 1 173 -16 0 2.72 1 0 1.45 0.04 1 174 38 1 2.76 1 0 1.06 0.07 1 175 23 1 3.16 1 1 0.76 0.19 1 176 11 1 3.26 1 0 -30.6 -0.07 1 177 15 1 3.26 1 0 7.17 -0.08 1 178 1 1 2.48 1 0 12.81 -0.12 0 179 0 0 2.48 1 0 12.81 -0.12 0 180 24 1 4.05 1 0 11.96 -0.01 1 181 52 1 2.64 1 1 3.99 0.03 1 182 48 1 3.05 1 0 3.41 0.13 0 183 61 1 3.05 1 0 3.41 0.13 0 184 -1 0 3.82 1 0 1.32 0.01 1 185 1 1 2.58 1 0 0.58 0 0 186 44 1 3.3 1 0 1.43 -0.06 1 187 19 1 3.13 1 0 1.14 0 0

(28)

190 7 1 2.93 0 0 1.3 0.02 1 191 46 1 3.08 1 0 0.27 0.1 1 192 24 1 2.91 1 0 1.84 -0.02 1 193 42 1 3.57 1 0 0.27 0.02 0 194 24 1 2.21 1 0 -1.86 -0.17 1 195 25 1 2 1 0 -1.53 0.03 1 196 26 1 2.76 1 1 0.48 0.12 1 197 -4 0 2.85 1 0 3.96 0.05 1 198 29 1 2.86 1 0 1.73 0.03 1 199 42 1 2.89 1 0 0.34 0.05 1 200 24 1 3.17 1 0 1.27 0.11 1 201 41 1 3.23 1 0 1.82 0.09 1 202 43 1 2.95 1 0 0.72 0.01 1 203 24 1 2.59 1 0 0.86 0.21 1 204 36 1 3.01 1 0 1.22 0.06 1 205 42 1 3.71 1 0 29.66 -0.09 1 206 39 1 2.87 1 0 0.25 0.29 1 207 -1 0 4.25 1 1 0.48 0.13 1 208 2 1 3.92 1 1 1.71 0.09 1 209 33 1 3.06 1 0 2.49 0.39 1 210 36 1 2.83 1 0 0.67 0.04 1 211 14 1 2.4 1 0 0.93 0.03 0 212 25 1 3.1 1 1 1.16 0.06 1 213 16 1 3.59 1 1 0.9 0.07 1 214 42 1 3.38 1 0 0.44 0.15 1 215 51 1 4.62 0 1 0.56 0.1 1 216 6 1 4.42 1 1 0.97 0.37 1 217 36 1 3.84 1 1 2.6 -0.05 1 218 33 1 2.6 1 0 0.22 0.34 0 219 32 1 2.6 1 0 0.22 0.34 0 220 36 1 3.03 1 1 0.28 0.14 1 221 29 1 3.08 1 1 0.83 0.04 1 222 -1 0 3.97 1 1 0.28 0.19 1 223 -12 0 3.32 1 1 0.45 0.1 1 224 3 1 2.76 1 0 0.37 0.19 1 225 38 1 2.13 1 1 0.55 0.04 1 226 24 1 3.67 1 0 0.38 0.14 1 227 33 1 3.1 1 1 0.15 0.12 1 228 35 1 2.66 1 1 0.18 0.07 1 229 33 1 4.08 1 1 2.02 0.4 1 230 35 1 1.98 1 1 0.43 0.02 1 231 41 1 2.76 1 1 0.81 0.06 1 232 11 1 2.91 1 1 0.99 0 1 233 26 1 4.17 1 1 0.7 0.06 1 234 36 1 4.42 1 1 0.16 0.19 1 235 13 1 3.55 1 0 0.28 0.1 1

(29)

2

0

1

3

238 46 1 3.86 1 0 5.04 -0.07 1 239 11 1 3.24 0 0 0.69 0.14 1 240 45 1 3.44 1 0 3.19 0.01 1 241 47 1 2.25 1 1 0.27 0.15 1 242 52 1 3.53 1 1 0.82 0.14 1 243 43 1 3.08 1 1 0.35 0.08 1 244 25 1 2.88 1 0 5.06 0.01 1 245 -4 0 2.42 1 1 -1.64 -0.03 0 246 43 1 2.58 0 1 0.04 0.04 1 247 36 1 4.47 1 0 1.26 -0.01 1 248 26 1 2.7 1 0 0.2 0.13 1 249 46 1 2.15 1 1 0.28 0.1 1 250 52 1 2.79 1 0 1.89 0.02 1 251 57 1 3.18 1 0 1.9 0 0 252 66 1 3.32 1 1 10.12 -0.03 1 253 61 1 4.45 1 0 1.19 -0.01 1 254 43 1 2.41 1 1 0.15 0.26 1 255 36 1 2.54 1 1 0.45 0.11 1 256 48 1 3.11 1 1 1.9 0.01 1 257 34 1 2.62 1 1 0.34 0.04 1 258 9 1 2.13 1 1 0.08 0.07 1 259 -2 0 3.18 1 0 0.6 0.09 0 260 48 1 3.52 1 0 0.85 0.04 1 261 46 1 3.32 1 0 1.03 0.02 1 262 -5 0 2.48 0 0 0.39 0.01 1 263 46 1 3.05 1 1 2.68 -0.01 1 264 20 1 2.44 1 0 1.73 -0.02 0 265 0 0 1.81 1 0 1.18 -0.11 0 266 9 1 3.49 1 0 0.18 -0.05 1 267 1 1 3.51 1 0 0.91 0.01 1 268 36 1 2.79 1 0 2.59 0.01 1 269 42 1 4.2 1 1 0.58 0.16 1 270 53 1 4.17 1 0 1.84 0.04 1 271 66 1 3.35 1 0 1.57 0.11 1 272 71 1 3.5 1 0 1.46 0 0 273 -11 0 2.86 1 0 11.25 -0.19 1 274 51 1 3.76 1 0 2.65 -0.04 1 275 46 1 4.92 1 1 1.95 0.03 1 276 -6 0 2.9 1 0 0.14 -0.03 1 277 11 1 3.25 1 1 1.34 -0.01 1 278 36 1 4.5 1 0 2.26 0.01 1 279 41 1 3.6 1 1 1.54 0.01 1 280 43 1 5.33 1 0 1.02 0.1 1 281 44 1 4.1 1 1 0.32 0.08 1 282 51 1 4.19 1 1 1.68 0.01 1 283 42 1 3.13 1 1 0.98 0.04 1

(30)

286 42 1 3.34 1 0 0.25 0.07 1 287 -3 0 2.29 1 0 0.37 0.05 1 288 44 1 3.89 1 0 0.68 0.01 1 289 6 1 2.9 1 0 2.38 0.04 1 290 35 1 2.9 1 0 0.96 0.02 1 291 33 1 3.23 1 1 0.69 0.21 1 292 38 1 3.32 1 0 -21.23 -0.02 1 293 74 1 3.37 1 0 6.17 0.03 1 294 0 0 2.58 1 0 13.49 0 0 295 -1 0 2.58 0 0 13.49 0 0 296 21 1 4.12 1 0 14.81 -0.03 1 297 -2 0 2.75 1 1 3.37 0.02 1 298 -4 0 2.1 0 0 3.28 1.29 0 299 -4 0 2.1 1 0 3.28 1.29 0 300 64 1 3.96 1 0 1.47 0 1 301 66 1 2.66 1 0 0.9 0 0 302 52 1 3.46 0 0 1.36 0.04 1 303 33 1 3.38 1 0 2.3 -0.09 0 304 43 1 3.84 1 0 0.76 0 1 305 24 1 3.64 1 0 -1.43 -0.09 1 306 33 1 3.05 0 0 1.91 0.01 1 307 44 1 3.19 1 0 0.35 0.13 1 308 -3 0 2.9 1 0 1.95 -0.02 1 309 36 1 3.65 1 0 0.24 -0.03 0 310 53 1 2.36 1 0 -2.05 0.09 1 311 46 1 2.07 1 0 -1.58 -0.14 1 312 42 1 2.83 1 1 0.72 0.06 1 313 24 1 3.09 1 0 7.4 0.02 1 314 44 1 2.82 1 0 1.43 0.01 1 315 51 1 2.96 1 0 0.23 0.02 1 316 44 1 3.25 1 0 1.49 0.06 1 317 43 1 3.29 1 0 2.25 0.02 1 318 48 1 2.98 1 0 0.53 0.02 1 319 42 1 2.64 1 0 0.67 0.13 1 320 7 1 3.03 1 0 1.02 0.06 1 321 33 1 3.4 1 0 0.07 0.12 1 322 51 1 2.94 1 0 0.28 0.31 1 323 1 1 4.33 1 1 0.6 0.11 1 324 11 1 3.99 1 1 1.47 0.11 1 325 23 1 3.25 1 0 0.8 0.66 1 326 44 1 2.83 1 0 0.63 0.03 1 327 21 1 2.48 1 0 1.16 0.04 0 328 31 1 3.17 1 0 1.12 0.08 1 329 38 1 3.7 1 1 1.13 0.07 1 330 43 1 3.45 1 0 0.4 0.12 1 331 52 1 4.71 1 1 0.73 0.09 1

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334 -4 0 2.62 1 0 0.21 0.36 0 335 -4 0 2.62 1 0 0.21 0.36 0 336 44 1 3.08 0 1 0.3 0.11 1 337 44 1 3.11 1 1 1.19 -0.04 1 338 42 1 4.05 1 1 0.33 0.17 1 339 22 1 3.39 1 1 0.52 0.09 1 340 0 0 2.84 1 0 0.36 0.25 1 341 38 1 2.24 1 1 0.86 0.03 1 342 -1 0 3.73 1 0 2.4 0.12 0 343 43 1 3.17 1 1 0.24 0.11 1 344 42 1 2.64 1 0 0.16 -0.02 1 345 36 1 4.13 1 1 2.14 0.4 1 346 51 1 1.99 1 1 0.33 0.07 1 347 66 1 2.93 1 1 1.42 0.04 1 348 33 1 2.91 0 1 1.07 -0.01 1 Terendah (Tercepat) -16 1.03 -30.60 -0.67 Tertinggi 74 5.33 29.66 1.29 Rata-rata 24.53 3.14 1.34 0.09 Standard Deviasi 19.99 0.71 4.43 0.19

Keterangan :

Y : Audit Delay; 1=Terjadi Penudaan (>0 Hari), 0=Tepat Waktu (<=0

hari)

X1 : Ukuran Perusahaan (Log Asset)

X2 : Opini Audit; 1 = Unqualified Opinion, 0 = Others Opinion

X3 : Reputasi KAP; 1 = Big Four Afiliated, 0 = Non Big Four Afiliated

X4 : Solvabilitas (DER)

X5 : Profitabilitas (ROA)

X6 : Kompleksitas Perusahaan (1=Memiliki Cabang/Anak Perusahaan,

0 = Tidak memiliki cabang/anak perusahaan

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Lampiran 5.

OUTPUT SPSS ANALISIS DESKRIPTIF

GET

FILE='D:\Research\Skripsi\AKt USU Rony\Data\input data.sav'.

DATASET NAME DataSet1 WINDOW=FRONT.

FREQUENCIES VARIABLES=Y X2 X3 X6

/ORDER=ANALYSIS.

Frequencies

Notes

Output Created 25-OCT-2015 22:42:53

Comments Input Data D:\Research\Skripsi\AKt USU Rony\Data\input data.sav

Active Dataset DataSet1

Filter <none>

Weight <none>

Split File <none>

N of Rows in Working Data

File 349

Missing Value Handling

Definition of Missing User-defined missing values are treated as missing.

Cases Used Statistics are based on all

cases with valid data.

Syntax FREQUENCIES VARIABLES=Y X2 X3 X6 /ORDER=ANALYSIS. Resources Processor Time 00:00:00.00 Elapsed Time 00:00:00.00

(33)

Statistics

Audit Delay Opini Audit Reputasi KAP Kompelsitas

N

Valid 348 348 348 348

Missing 1 1 1 1

Frequency Table

Audit Delay

Frequency Percent Valid Percent Cumulative Percent Valid Tepat Waktu 64 18.3 18.4 18.4 Audit Delay 284 81.4 81.6 100.0 Total 348 99.7 100.0 Missing System 1 .3 Total 349 100.0 Opini Audit

Frequency Percent Valid Percent Cumulative Percent Valid others opinion 45 12.9 12.9 12.9 unqualified opinion 303 86.8 87.1 100.0 Total 348 99.7 100.0 Missing System 1 .3 Total 349 100.0 Reputasi KAP

Frequency Percent Valid Percent Cumulative Percent

Valid

non big four 212 60.7 60.9 60.9

Big Four 136 39.0 39.1 100.0

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Kompelsitas

Frequency Percent Valid Percent Cumulative Percent

Valid

tidak memiliki anak perusahaan

56 16.0 16.1 16.1

memiliki anak perusahaan 292 83.7 83.9 100.0

Total 348 99.7 100.0

Missing System 1 .3

Total 349 100.0

DESCRIPTIVES VARIABLES=X1 X4 X5

/STATISTICS=MEAN STDDEV MIN MAX.

Descriptives

Notes

Output Created 25-OCT-2015 22:43:45

Comments

Input

Data D:\Research\Skripsi\AKt USU

Rony\Data\input data.sav

Active Dataset DataSet1

Filter <none>

Weight <none>

Split File <none>

N of Rows in Working Data File 349

Missing Value Handling Definition of Missing

User defined missing values are treated as missing.

Cases Used All non-missing data are used.

Syntax DESCRIPTIVES VARIABLES=X1 X4 X5 /STATISTICS=MEAN STDDEV MIN MAX. Resources Processor Time 00:00:00.02 Elapsed Time 00:00:00.02

(35)

Descriptive Statistics

N Minimum Maximum Mean Std. Deviation

Ukuran Perusahaan 348 1.03 5.33 3.1405 .70675

Solvabilitas 348 -30.60 29.66 1.3390 4.43479

PRofitabilitas 348 -.67 1.29 .0916 .19253