Analisis Pengaruh Faktor-faktor Risiko dalam Perspektif Fraud Triangle Terhadap Kecenderungan Kecurangan Laporan Keuangan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2012-2014
LAMPIRAN
Perusahaan Manufaktur yang Terdaftar di BEI tahun 2011-2014
Lampiran 1 – Daftar Populasi dan Sampel Penelitian
No.
Kode
Nama Perusahaan
Kriteria Sampel
Sampel
Sampel
Pembanding
1
2
3
4
5
Sektor Industri Dasar dan Kimia:
Semen
1 INTP
Indocement Tunggal Prakasa Tbk
✓
✓
X
✓
✓
23
2 SMBR
Semen Baturaja (Persero) Tbk
✓
X X X X
3 SMCB
Holcim Indonesia Tbk
✓
✓
✓
X
✓
1
4 SMGR Semen Indonesia (Persero) Tbk
✓
✓
X X X
5 WTON Wijaya Karya Beton Tbk
✓
X X X X
Keramik, Porselin & Kaca
6 AMFG Asahimas Flat Glass Tbk
✓
✓
X
✓
✓
24
7 ARNA Arwana Citra Mulia Tbk
✓
X X X X
8 IKAI
Inti Keramik Alam Asri Industri Tbk
✓
X X X X
9 KIAS
Keramika Indonesia Assosiasi Tbk
✓
✓
✓
X
✓
2
10 MLIA
Mulia Industrindo Tbk
✓
✓
X X X
11 TOTO
Surya Toto Indonesia Tbk
✓
✓
X X X
Logam & Sejenisnya
12 ALKA
Alaska Industrindo Tbk
✓
✓
X X X
13 ALMI
Alumindo Light Metal Industry Tbk
✓
✓
X
✓
✓
25
14 BAJA
Saranacentral Bajatama Tbk
✓
✓
X X X
15 BTON
Beton Jaya Manunggal Tbk
✓
X X X
X
16 CTBN
Citra Turbindo Tbk
✓
✓
✓
X
✓
3
17 GDST
Gunawan Dianjaya Steel Tbk
✓
✓
X X X
18 INAI
Indal Aluminium Industry Tbk
✓
X X X X
19 ISSP
Steel Pipe Industry of Indonesia Tbk
✓
X X X X
20 JKSW
Jakarta Kyoei Steel Work LTD Tbk
✓
X X X X
21 JPRS
Jaya Pari Steel Tbk
✓
✓
X X X
22 KRAS
Krakatau Steel Tbk
✓
✓
X X X
23 LION
Lion Metal Works Tbk
✓
✓
X X X
24 LMSH
Lionmesh Prima Tbk
✓
✓
X X X
25 NIKL
Pelat Timah Nusantara Tbk
✓
✓
X X X
26 PICO
Pelangi Indah Canindo Tbk
✓
✓
X X X
27 TBMS
Tembaga Mulia Semanan Tbk
✓
X X X X
Kimia
28 BRPT
Barito Pasific Tbk
✓
✓
X X X
29 BUDI
Budi Starch & Sweetener Tbk
✓
✓
X
✓
✓
26
30 DPNS
Duta Pertiwi Nusantara Tbk
✓
✓
X X X
(2)
32 ETWA Eterindo Wahanatama Tbk
✓
✓
✓
X
✓
4
33 INCI
Intan Wijaya International Tbk
✓
✓
X X
X
34 SOBI
Sorini Agro Asia Corporindo Tbk
✓
X X X
X
35 SRSN
Indo Acitama Tbk
✓
✓
X
✓
✓
27
36 TPIA
Chandra Asri Petrochemical Tbk
✓
✓
X X
X
37 UNIC
Unggul Indah Cahaya Tbk
✓
✓
✓
X
✓
5
Plastik & Kemasan
38 AKKU Alam Karya Unggul Tbk
✓
✓
X X X
39 AKPI
Argha Karya Prima Industry Tbk
✓
✓
X X X
40 APLI
Asiaplast Industries Tbk
✓
X X X X
41 BRNA
Berlina Tbk
✓
✓
X X X
42 FPNI
Titan Kimia Nusantara Tbk
✓
✓
X X X
43 IGAR
Champion Pacific Indonesia Tbk
✓
✓
X X X
44 IMPC
Impack Pratama Industri Tbk
✓
X X X X
45 IPOL
Indopoly Swakarsa Industry Tbk
✓
✓
X X X
46 SIAP
Sekawan Intipratama Tbk
✓
✓
X X X
47 SIMA
Siwani Makmur Tbk
✓
✓
X X X
48 TALF
Tunas Alfin Tbk
✓
X X X X
49 TRST
Trias Sentosa Tbk
✓
✓
X X X
50 YPAS
Yana Prima Hasta Persada Tbk
✓
✓
X X X
51 DYNA Dynaplast Tbk
✓
X X X X
Pakan Ternak
52 CPIN
Charoen Pokphand Indonesia Tbk
✓
✓
✓
X
✓
6
53 JPFA
Japfa Comfeed Indonesia Tbk
✓
✓
X
✓
✓
28
54 MAIN
Malindo Feedmil Tbk
✓
X X X
X
55 SIPD
Siearad Produce Tbk
✓
✓
X X
X
Kayu & Pengolahannya
X
X
X
56 SULI
Sumalindo Lestari Jaya Tbk
✓
✓
X X
X
57 TIRT
Tirta Mahakam Resources Tbk
✓
✓
X X
X
Pulp & Kertas
X
X
X
58 ALDO
Alkindo Naratama Tbk
✓
✓
X X
X
59 DAJK
Dwi Aneka Jaya Kemasindo Tbk
✓
X X X
X
60 FASW
Fajar Surya Wisesa Tbk
✓
✓
X
✓
✓
29
61 INKP
Indah Kiat Pulp & Paper Tbk
✓
✓
✓
X
✓
7
62 INRU
Toba Pulp Lestari Tbk
✓
✓
X X
X
63 KBRI
Kertas Basuki Rachmat Indonesia Tbk
✓
✓
X X
X
64 SPMA
Suparma Tbk
✓
✓
X
✓
✓
30
65 TKIM
Pabrik Kertas Tjiwi Kimia Tbk
✓
✓
✓
X
✓
8
66 SAIP
PT Surabaya Agung Industri Pulp dan
Kertas Tbk
✓
X X X X
Sektor Industri:
(3)
67 KRAH Grand Kartech Tbk
✓
X X X X
Otomotif & Komponen
68 ASII
Astra International Tbk
✓
✓
X X X
69 AUTO
Astra Otoparts Tbk
✓
✓
X X X
70 BRAM Indo Kordsa Tbk
✓
✓
X
✓
✓
31
71 GDYR Goodyear Indonesia Tbk
✓
✓
X X X
72 GJTL
Gajah Tunggal Tbk
✓
X X X X
73 IMAS
Indomobil Sukses International Tbk
✓
✓
X X X
74 INDS
Indospring Tbk
✓
✓
X X X
75 LPIN
Multi Prima Sejahtera Tbk
✓
✓
X X X
76 MASA Multistrada Arah Sarana Tbk
✓
✓
X X X
77 NIPS
Nipress Tbk
✓
✓
X X X
78 PRAS
Prima Alloy Steel Universal Tbk
✓
✓
✓
X
✓
9
79 SMSM Selamat Sempurna Tbk
✓
✓
X X
X
Tekstil & Garment
80 ADMG Polychem Indonesia Tbk
✓
✓
X
✓
✓
34
81 ARGO Argo Pantes Tbk
✓
✓
X
✓
✓
36
82 CNTX
Century Textile Industy Tbk
✓
✓
X X X
83 ERTX
Eratex Djaya Tbk
✓
✓
✓
X
✓
10
84 ESTI
Ever Shine Tex Tbk
✓
✓
✓
X
✓
11
85 HDTX
Panasia Indo Resources Tbk
✓
✓
X X X
86 INDR
Indo Rama Synthetic Tbk
✓
✓
✓
X
✓
12
87 MYTX Apac Citra Centertex Tbk
✓
✓
✓
X
✓
13
88 PBRX
Pan Brothers Tbk
✓
✓
X
✓
✓
35
89 POLY
Asia Pasific Fibers Tbk
✓
✓
✓
X
✓
14
90 RICY
Ricky Putra Globalindo Tbk
✓
X X X
X
91 SRIL
Sri Rejeki Isman Tbk
✓
X X X
X
92 SSTM
Sunson Textile Manufacturer Tbk
✓
✓
X
✓
✓
32
93 STAR
Star Petrochem Tbk
✓
✓
X X X
94 TFCO
Tifico Fiber Indonesia Tbk
✓
✓
X X X
95 TRIS
Trisula International Tbk
✓
✓
X X X
96 UNIT
Nusantara Inti Corpora Tbk
✓
✓
X
✓
✓
33
97 UNTX
Unitex Tbk
✓
✓
✓
✓
15
98 PAFI
Panasia Filament Inti Tbk
✓
X X X X
Alas Kaki
99 BATA
Sepatu Bata Tbk
✓
✓
X X X
100 BIMA
Primarindo Asia Infrastructure Tbk
✓
✓
X X X
101 SIMM
Surya Intrindo Makmur Tbk
✓
X X X X
Kabel
102 IKBI
Sumi Indon Kabel Tbk
✓
✓
X X X
103 JECC
Jembo Cable Company Tbk
✓
✓
X
✓
✓
39
(4)
105 KBLM Kabelindo Murni Tbk
✓
✓
X X X
106 SCCO
Supreme Cable Manufacturing and
Commerce Tbk
✓
✓
X
✓
✓
38
107 VOKS
Voksel Electric Tbk
✓
✓
✓
X
✓
16
Elektronik
108 PTSN
Sat Nusa Persada Tbk
✓
✓
✓
X
✓
17
Sektor Industri Barang Konsumsi:
Makanan & Minuman
109 ADES
PT Akasha Wira International Tbk
✓
✓
X X X
110 AISA
PT Tiga Pilar Sejahtera Food Tbk
✓
✓
X X X
111 ALTO
PT Tri Banyan Tirta Tbk
✓
✓
X X X
112 CEKA
PT Wilmar Cahaya Indonesia Tbk
✓
✓
X X X
113 DAVO PT Davomas Abadi Tbk
✓
X X X X
114 DLTA
PT Delta Djakarta Tbk
✓
✓
X X X
115 ICBP
PT Indofood CBP Sukses Makmur Tbk
✓
✓
✓
X
✓
18
116 INDF
PT Indofood Sukses Makmur Tbk
✓
✓
X
✓
✓
40
117 MLBI
PT Multi Bintang Indonesia Tbk
✓
✓
X X X
118 MYOR PT Mayora Indah Tbk
✓
✓
X X X
119 PSDN
PT Prashida Aneka Niaga Tbk
✓
✓
✓
X
✓
19
120 ROTI
PT Nippon Indosari Coporindo Tbk
✓
✓
X
✓
✓
41
121 SKBM PT Sekar Bumi Tbk
✓
✓
X X X
122 SKLT
PT Sekar Laut Tbk
✓
✓
X X
X
123 STTP
PT Siantar Top Tbk
✓
✓
X X X
124 ULTJ
PT Ultrajaya Milk Industry and Trading
Company Tbk
✓
✓
X
✓
✓
37
125 AQUA Aqua Golden Mississipi Tbk
✓
X X X X
Rokok
126 GGRM Gudang Garam Tbk
✓
✓
X
✓
✓
42
127 HMSP
Handjaya Mandala Sampoerna Tbk
✓
✓
✓
X
✓
20
128 RMBA Banteol International Investama Tbk
✓
✓
X X X
129 WIIM
Wismilak Inti Makmur Tbk
✓
X X X X
Farmasi
130 DVLA
Darya Varia Laboratoria Tbk
✓
X X X X
131 INAF
Indofarma (Persero) Tbk
✓
✓
✓
X
✓
21
132 KAEF
Kimia Farma (Persero) Tbk
✓
✓
X
✓
✓
43
133 KLBF
Kalbe Farma Tbk
✓
✓
✓
X
✓
22
134 MERK Merck Indonesia Tbk
✓
✓
X X X
135 PYFA
Pyridam Farma Tbk
✓
✓
X X X
136 SCPI
Merck Sharp Dohme Pharma Tbk
✓
✓
X X X
137 SIDO
Industri Jamu & Farmasi Sido Muncul
Tbk
✓
X X X X
(5)
139 TSPC
Tempo Scan Pasific Tbk
✓
✓
X
✓
✓
44
Kosmetik & Keperluan Rumah Tangga
140 MBTO PT Martina Berto Tbk
✓
✓
X X X
141 MRAT PT Mustika Ratu Tbk
✓
✓
X X X
142 TCID
PT Mandom Indonesia Tbk
✓
✓
X X X
143 UNVR PT Unilever Indonesia Tbk
✓
✓
X X X
Peralatan Rumah Tangga
144 CINT
Chitose International Tbk
✓
X X X X
145 KDSI
Kedawung Setia Industrial Tbk
✓
✓
X X X
146 KICI
PT Kedaung Indah Can Tbk
✓
✓
X X X
(6)
No.
Lampiran 2 – Data Perusahaan Sampel Penelitian
Kode Tahun Total Aset Pertumbuhan Aset Total Penjualan Bersih
Pertumbuhan Penjualan
Rata-rata Pertumbuhan
Penjualan Industri
Rata-rata Industri HIGHGR (Dummy)
1 SMCB 2014 17,195,352,000,000 2,300,362,000,000 10,528,723,000,000 842,461,000,000 1,544,411,073,333 (701,950,073,333) 1 2013 14,894,990,000,000 2,726,473,000,000 9,686,262,000,000 675,186,000,000 2,326,375,965,333 (1,651,189,965,333) 1 2012 12,168,517,000,000 1,218,016,000,000 9,011,076,000,000 1,487,112,000,000 2,703,003,708,667 (1,215,891,708,667) 1 2011 10,950,501,000,000 513,252,000,000 7,523,964,000,000 1,563,375,000,000 2,116,022,350,667 (552,647,350,667) 1
2010 10,437,249,000,000 5,960,589,000,000
2009
2 KIAS 2014 2,352,542,603,065 81,637,692,547 898,976,979,994 (11,868,855,798) 304,711,956,901 (316,580,812,699) 1 2013 2,270,904,910,518 127,090,026,083 910,845,835,792 130,612,284,933 310,156,393,214 (179,544,108,281) 1 2012 2,143,814,884,435 94,181,943,864 780,233,550,859 129,686,554,390 330,674,877,187 (200,988,322,797) 1 2011 2,049,632,940,571 783,510,664,548 650,546,996,469 68,251,302,785 240,404,506,387 (172,153,203,602) 1
2010 1,266,122,276,023 582,295,693,684
2009
3 CTBN 2014 3,233,090,528,280 (130,745,763,210) 2,580,592,524,760 (415,371,669,710) (189,884,455,978) (225,487,213,732) 1 2013 3,363,836,291,490 768,036,276,920 2,995,964,194,470 1,053,669,355,500 433,784,924,159 619,884,431,341 1 2012 2,595,800,014,570 363,050,113,542 1,942,294,838,970 92,099,383,410 324,912,915,167 (232,813,531,757) 1 2011 2,232,749,901,028 (227,865,701,291) 1,850,195,455,560 (74,758,430,673) 395,832,028,318 (470,590,458,991) 1
2010 2,460,615,602,319 1,924,953,886,233
2009
4 ETWA 2014 1,331,049,053,223 39,337,782,844 1,000,086,695,089 (205,979,310,358) (129,446,436,547) (76,532,873,811) 1 2013 1,291,711,270,379 330,754,461,995 1,206,066,005,447 203,834,108,579 2,349,283,088,144 (2,145,448,979,565) 1 2012 960,956,808,384 340,247,356,309 1,002,231,896,868 97,995,793,588 1,894,983,512,816 (1,796,987,719,228) 1 2011 620,709,452,075 87,329,103,008 904,236,103,280 93,376,811,406 (356,593,986,612) 449,970,798,018 0
(7)
2009
5 UNIC 2014 2,936,046,454,240 (367,894,997,900) 4,977,180,381,840 (409,317,237,630) (129,446,436,547) (279,870,801,083) 0 2013 3,303,941,452,140 903,163,686,440 5,386,497,619,470 935,986,325,080 2,349,283,088,144 (1,413,296,763,064) 1 2012 2,400,777,765,700 (144,127,543,652) 4,450,511,294,390 264,698,391,646 1,894,983,512,816 (1,630,285,121,170) 1 2011 2,544,905,309,352 264,678,738,432 4,185,812,902,744 954,884,968,840 (356,593,986,612) 1,311,478,955,452 0
2010 2,280,226,570,920 3,230,927,933,904
2009
6 CPIN 2014 20,862,439,000,000 5,140,242,000,000 29,150,275,000,000 3,487,283,000,000 1,728,460,451,482 1,758,822,548,518 1 2013 15,722,197,000,000 3,373,570,000,000 25,662,992,000,000 4,352,067,000,000 2,477,084,009,143 1,874,982,990,857 1 2012 12,348,627,000,000 3,500,423,000,000 21,310,925,000,000 3,352,953,000,000 1,959,308,565,666 1,393,644,434,334 1 2011 8,848,204,000,000 2,329,928,000,000 17,957,972,000,000 2,950,150,000,000 1,671,352,054,426 1,278,797,945,574 1
2010 6,518,276,000,000 15,007,822,000,000
2009
7 INKP 2014 81,099,756,120,000 (2,056,414,260,000) 32,779,860,280,000 246,286,570,000 159,174,032,041 87,112,537,959 0 2013 83,156,170,380,000 18,874,845,380,000 32,533,573,710,000 8,183,633,740,000 1,660,224,837,985 6,523,408,902,015 1 2012 64,281,325,000,000 6,982,129,220,000 24,349,939,970,000 1,136,385,914,000 301,903,666,133 834,482,247,867 1 2011 57,299,195,780,000 4,026,513,788,000 23,213,554,056,000 649,461,735,000 257,587,083,399 391,874,651,601 1
2010 53,272,681,992,000 22,564,092,321,000
2009
8 TKIM 2014 33,724,043,840,000 1,761,233,720,000 14,862,752,200,000 (135,555,920,000) 159,174,032,041 (294,729,952,041) 1 2013 31,962,810,120,000 6,027,463,980,000 14,998,308,120,000 2,218,039,650,000 1,660,224,837,985 557,814,812,015 1 2012 25,935,346,140,000 2,640,588,144,000 12,780,268,470,000 277,854,150,000 301,903,666,133 (24,049,516,133) 1 2011 23,294,757,996,000 2,347,939,782,000 12,502,414,320,000 465,569,214,000 257,587,083,399 207,982,130,601 1
2010 20,946,818,214,000 12,036,845,106,000
2009
9 PRAS 2014 1,286,827,899,805 491,197,645,597 445,664,542,004 129,489,910,706 800,791,722,168 (671,301,811,462) 1 2013 795,630,254,208 218,280,368,140 316,174,631,298 5,950,612,567 1,005,915,933,985 (999,965,321,418) 1 2012 577,349,886,068 95,438,185,656 310,224,018,731 (20,222,648,975) 2,813,713,761,446 (2,833,936,410,421) 1 2011 481,911,700,412 19,942,977,545 330,446,667,706 43,246,361,293 3,697,580,411,726 (3,654,334,050,433) 1
(8)
2010 461,968,722,867 287,200,306,413
2009
10 ERTX 2014 575,925,636,120 16,895,429,940 677,145,076,960 (22,050,320,840) (99,976,671,090) 77,926,350,250 0 2013 559,030,206,180 125,615,332,180 699,195,397,800 231,658,259,800 557,830,464,408 (326,172,204,608) 1 2012 433,414,874,000 261,544,622,000 467,537,138,000 208,166,184,000 (26,397,042,242) 234,563,226,242 1 2011 171,870,252,000 56,542,668,000 259,370,954,000 26,260,694,000 446,029,998,349 (419,769,304,349) 1
2010 115,327,584,000 233,110,260,000
2009
11 ESTI 2014 866,377,567,560 (37,327,625,790) 587,355,669,840 (17,207,046,210) (99,976,671,090) 82,769,624,880 0 2013 903,705,193,350 125,613,275,280 604,562,716,050 (124,842,067,140) 557,830,464,408 (682,672,531,548) 1 2012 778,091,918,070 22,020,857,898 729,404,783,190 (7,649,583,754) (26,397,042,242) 18,747,458,488 1 2011 756,071,060,172 172,818,115,601 737,054,366,944 121,985,722,330 446,029,998,349 (324,044,276,019) 1
2010 583,252,944,571 615,068,644,614
2009
12 INDR 2014 9,220,037,864,000 202,558,605,050 9,032,461,946,000 (273,586,068,670) (99,976,671,090) (173,609,397,580) 1 2013 9,017,479,258,950 2,364,459,353,300 9,306,048,014,670 2,101,726,430,190 557,830,464,408 1,543,895,965,782 1 2012 6,653,019,905,650 545,807,253,666 7,204,321,584,480 126,245,453,048 (26,397,042,242) 152,642,495,290 1 2011 6,107,212,651,984 1,021,297,741,900 7,078,076,131,432 1,531,189,261,741 446,029,998,349 1,085,159,263,392 0
2010 5,085,914,910,084 5,546,886,869,691
2009
13 MYTX 2014 2,041,304,000,000 (54,163,423,419) 2,129,058,000,000 228,756,490,782 (99,976,671,090) 328,733,161,872 0 2013 2,095,467,423,419 292,144,115,317 1,900,301,509,218 381,242,326,937 557,830,464,408 (176,588,137,471) 1 2012 1,803,323,308,102 (45,071,514,114) 1,519,059,182,281 (437,976,074,520) (26,397,042,242) (411,579,032,278) 1 2011 1,848,394,822,216 (34,539,258,801) 1,957,035,256,801 233,072,305,505 446,029,998,349 (212,957,692,844) 1
2010 1,882,934,081,017 1,723,962,951,296
2009
14 POLY 2014 3,420,704,587,320 (916,634,939,760) 6,139,973,741,240 (794,323,997,560) (99,976,671,090) (694,347,326,470) 0 2013 4,337,339,527,080 437,889,873,110 6,934,297,738,800 1,138,768,167,880 557,830,464,408 580,937,703,472 0 2012 3,899,449,653,970 216,243,917,416 5,795,529,570,920 218,306,337,870 (26,397,042,242) 244,703,380,112 0
(9)
2011 3,683,205,736,554 (305,236,375,836) 5,577,223,233,050 1,121,773,801,854 446,029,998,349 675,743,803,505 0
2010 3,988,442,112,390 4,455,449,431,196
2009
15 UNTX 2014 261,116,060,280 30,353,053,710 256,190,803,040 10,330,911,170 (99,976,671,090) 110,307,582,260 0 2013 230,763,006,570 69,132,718,200 245,859,891,870 98,292,945,590 557,830,464,408 (459,537,518,818) 1 2012 161,630,288,370 990,433,760 147,566,946,280 (58,611,553,674) (26,397,042,242) (32,214,511,432) 1 2011 160,639,854,610 6,738,129,734 206,178,499,954 41,585,365,674 446,029,998,349 (404,444,632,675) 1
2010 153,901,724,876 164,593,134,280
2009
16 VOKS 2014 1,553,904,599,142 (401,925,721,928) 2,003,353,488,967 (507,464,347,713) (344,476,699,152) (162,987,648,561) 0 2013 1,955,830,321,070 257,751,965,599 2,510,817,836,680 26,645,326,282 182,025,931,578 (155,380,605,296) 1 2012 1,698,078,355,471 125,039,193,234 2,484,172,510,398 469,564,323,203 243,152,264,816 226,412,058,387 0 2011 1,573,039,162,237 446,558,407,208 2,014,608,187,195 705,037,876,968 518,511,800,906 186,526,076,062 1
2010 1,126,480,755,029 1,309,570,310,227
2009
17 PTSN 2014 813,615,559,200 (151,186,921,230) 1,367,920,612,160 (1,213,038,856,990) (344,476,699,152) (868,562,157,838) 1 2013 964,802,480,430 72,884,083,380 2,580,959,469,150 290,364,516,760 182,025,931,578 108,338,585,182 0 2012 891,918,397,050 134,998,782,305 2,290,594,952,390 256,080,060,550 243,152,264,816 12,927,795,734 1 2011 756,919,614,745 (68,647,150,095) 2,034,514,891,840 (131,975,001,735) 518,511,800,906 (650,486,802,641) 1
2010 825,566,764,840 2,166,489,893,575
2009
18 ICBP 2014 24,910,211,000,000 3,642,741,000,000 30,022,463,000,000 4,927,782,000,000 1,180,523,745,619 3,747,258,254,381 0 2013 21,267,470,000,000 3,513,990,000,000 25,094,681,000,000 3,519,889,000,000 1,269,471,484,654 2,250,417,515,346 1 2012 17,753,480,000,000 2,530,623,000,000 21,574,792,000,000 2,207,637,000,000 807,428,866,142 1,400,208,133,858 1 2011 15,222,857,000,000 (32,053,098,000,000) 19,367,155,000,000 (19,036,205,000,000) (444,636,676,572) (18,591,568,323,428) 0
2010 47,275,955,000,000 38,403,360,000,000
2009
19 PSDN 2014 620,928,440,332 (60,903,892,809) 975,081,057,089 (304,472,014,495) 1,180,523,745,619 (1,484,995,760,114) 1 2013 681,832,333,141 (778,792,848) 1,279,553,071,584 (25,563,675,863) 1,269,471,484,654 (1,295,035,160,517) 1
(10)
2012 682,611,125,989 261,244,722,670 1,305,116,747,447 58,825,993,611 807,428,866,142 (748,602,872,531) 1 2011 421,366,403,319 6,755,053,139 1,246,290,753,836 317,763,775,269 (444,636,676,572) 762,400,451,841 0
2010 414,611,350,180 928,526,978,567
2009
20 HMSP 2014 28,380,630,000,000 976,036,000,000 80,690,139,000,000 5,664,932,000,000 5,743,789,666,667 (78,857,666,667) 1 2013 27,404,594,000,000 1,157,067,000,000 75,025,207,000,000 8,399,084,000,000 5,743,649,000,000 2,655,435,000,000 0 2012 26,247,527,000,000 6,871,184,000,000 66,626,123,000,000 13,769,415,000,000 6,897,864,666,667 6,871,550,333,333 0 2011 19,376,343,000,000 (1,148,780,000,000) 52,856,708,000,000 9,475,050,000,000 4,944,337,333,333 4,530,712,666,667 0
2010 20,525,123,000,000 43,381,658,000,000
2009
21 INAF 2014 1,248,343,275,406 (46,167,393,789) 1,381,436,578,115 43,938,386,405 360,660,903,763 (316,722,517,358) 1 2013 1,294,510,669,195 105,891,878,785 1,337,498,191,710 181,447,934,990 476,018,274,805 (294,570,339,815) 1 2012 1,188,618,790,410 73,717,120,636 1,156,050,256,720 (47,416,713,932) 486,571,109,561 (533,987,823,493) 1 2011 1,114,901,669,774 380,943,807,383 1,203,466,970,652 155,548,814,182 284,033,561,540 (128,484,747,358) 1
2010 733,957,862,391 1,047,918,156,470
2009
22 KLBF 2014 12,425,032,367,729 1,109,971,092,703 17,368,532,547,558 1,366,401,490,510 360,660,903,763 1,005,740,586,747 1 2013 11,315,061,275,026 1,897,104,094,068 16,002,131,057,048 2,365,725,878,091 476,018,274,805 1,889,707,603,286 1 2012 9,417,957,180,958 1,143,403,068,118 13,636,405,178,957 2,724,545,037,434 486,571,109,561 2,237,973,927,873 0 2011 8,274,554,112,840 1,242,057,449,552 10,911,860,141,523 685,070,935,300 284,033,561,540 401,037,373,760 1
2010 7,032,496,663,288 10,226,789,206,223
2009
23 INTP 2014 28,884,973,000,000 2,277,732,000,000 19,996,264,000,000 1,304,978,000,000 1,544,411,073,333 (239,433,073,333) 1 2013 26,607,241,000,000 3,852,081,000,000 18,691,286,000,000 1,400,949,000,000 2,326,375,965,333 (925,426,965,333) 1 2012 22,755,160,000,000 4,603,829,000,000 17,290,337,000,000 3,402,445,000,000 2,703,003,708,667 699,441,291,333 1 2011 18,151,331,000,000 2,805,185,000,000 13,887,892,000,000 2,750,087,000,000 2,116,022,350,667 634,064,649,333 1
2010 15,346,146,000,000 11,137,805,000,000
2009
(11)
2013 3,539,393,000,000 423,972,000,000 3,216,480,000,000 359,170,000,000 310,156,393,214 49,013,606,786 1 2012 3,115,421,000,000 424,826,000,000 2,857,310,000,000 261,039,000,000 330,674,877,187 (69,635,877,187) 1 2011 2,690,595,000,000 317,938,000,000 2,596,271,000,000 170,133,000,000 240,404,506,387 (70,271,506,387) 1
2010 2,372,657,000,000 2,426,138,000,000
2009
25 ALMI 2014 3,212,438,981,224 460,360,751,517 3,336,087,554,837 464,774,107,762 (189,884,455,978) 654,658,563,740 0 2013 2,752,078,229,707 870,509,715,785 2,871,313,447,075 (350,321,584,071) 433,784,924,159 (784,106,508,230) 1 2012 1,881,568,513,922 90,045,349,195 3,221,635,031,146 (388,232,356,448) 324,912,915,167 (713,145,271,615) 1 2011 1,791,523,164,727 287,368,832,015 3,609,867,387,594 590,796,905,058 395,832,028,318 194,964,876,740 1
2010 1,504,154,332,712 3,019,070,482,536
2009
26 BUDI 2014 2,476,982,000,000 94,107,000,000 2,284,211,000,000 (284,743,000,000) (129,446,436,547) (155,296,563,453) 1 2013 2,382,875,000,000 83,203,000,000 2,568,954,000,000 273,585,000,000 2,349,283,088,144 (2,075,698,088,144) 1 2012 2,299,672,000,000 176,387,000,000 2,295,369,000,000 (208,615,000,000) 1,894,983,512,816 (2,103,598,512,816) 1 2011 2,123,285,000,000 155,652,000,000 2,503,984,000,000 379,603,000,000 (356,593,986,612) 736,196,986,612 0
2010 1,967,633,000,000 2,124,381,000,000
2009
27 SRSN 2014 463,347,124,000 42,564,576,000 472,834,591,000 80,519,065,000 (129,446,436,547) 209,965,501,547 0 2013 420,782,548,000 18,673,588,000 392,315,526,000 8,170,138,000 2,349,283,088,144 (2,341,112,950,144) 1 2012 402,108,960,000 40,926,777,000 384,145,388,000 (3,208,834,000) 1,894,983,512,816 (1,898,192,346,816) 1 2011 361,182,183,000 (2,822,586,000) 387,354,222,000 44,484,001,000 (356,593,986,612) 401,077,987,612 0
2010 364,004,769,000 342,870,221,000
2009
28 JPFA 2014 15,730,435,000,000 812,845,000,000 24,458,880,000,000 3,046,795,000,000 1,728,460,451,482 1,318,334,548,518 0 2013 14,917,590,000,000 3,956,126,000,000 21,412,085,000,000 3,579,383,000,000 2,477,084,009,143 1,102,298,990,857 1 2012 10,961,464,000,000 2,695,047,000,000 17,832,702,000,000 2,199,634,000,000 1,959,308,565,666 240,325,434,334 1 2011 8,266,417,000,000 1,285,310,000,000 15,633,068,000,000 1,677,276,000,000 1,671,352,054,426 5,923,945,574 1
2010 6,981,107,000,000 13,955,792,000,000
(12)
29 FASW 2014 5,581,000,723,345 (111,059,684,336) 5,456,935,920,101 496,110,402,020 159,174,032,041 336,936,369,979 0 2013 5,692,060,407,681 113,726,200,225 4,960,825,518,081 973,042,581,537 1,660,224,837,985 (687,182,256,448) 1 2012 5,578,334,207,456 642,240,470,887 3,987,782,936,544 (135,945,150,421) 301,903,666,133 (437,848,816,554) 1 2011 4,936,093,736,569 441,071,331,867 4,123,728,086,965 737,754,630,547 257,587,083,399 480,167,547,148 0
2010 4,495,022,404,702 3,385,973,456,418
2009
30 SPMA 2014 2,091,957,078,669 324,851,259,720 1,550,810,295,608 154,972,068,429 159,174,032,041 (4,201,963,612) 1 2013 1,767,105,818,949 102,752,554,400 1,395,838,227,179 121,045,121,865 1,660,224,837,985 (1,539,179,716,120) 1 2012 1,664,353,264,549 112,575,857,476 1,274,793,105,314 523,331,522,472 301,903,666,133 221,427,856,339 0 2011 1,551,777,407,073 61,743,635,641 751,461,582,842 33,075,990,067 257,587,083,399 (224,511,093,332) 1
2010 1,490,033,771,432 718,385,592,775
2009
31 BRAM 2014 3,835,227,953,480 902,349,534,560 2,584,000,052,240 127,940,790,410 800,791,722,168 (672,850,931,758) 1 2013 2,932,878,418,920 709,424,007,460 2,456,059,261,830 772,162,420,570 1,005,915,933,985 (233,753,513,415) 1 2012 2,223,454,411,460 563,335,346,460 1,683,896,841,260 (216,315,214,740) 2,813,713,761,446 (3,030,028,976,186) 1 2011 1,660,119,065,000 167,391,458,000 1,900,212,056,000 94,852,444,000 3,697,580,411,726 (3,602,727,967,726) 1
2010 1,492,727,607,000 1,805,359,612,000
2009
32 SSTM 2014 773,663,346,934 (28,203,050,101) 519,854,661,831 (53,894,085,894) (99,976,671,090) 46,082,585,196 0 2013 801,866,397,035 (8,409,186,933) 573,748,747,725 19,277,311,806 557,830,464,408 (538,553,152,602) 1 2012 810,275,583,968 (33,174,572,993) 554,471,435,919 151,289,876,619 (26,397,042,242) 177,686,918,861 0 2011 843,450,156,961 (29,008,564,395) 403,181,559,300 (43,443,367,410) 446,029,998,349 (489,473,365,759) 1
2010 872,458,721,356 446,624,926,710
2009
33 UNIT 2014 440,727,374,151 (18,391,561,377) 102,448,044,300 561,829,654 (99,976,671,090) 100,538,500,744 0 2013 459,118,935,528 79,218,193,139 101,886,214,646 13,420,230,893 557,830,464,408 (544,410,233,515) 1 2012 379,900,742,389 75,097,761,965 88,465,983,753 (14,760,324,511) (26,397,042,242) 11,636,717,731 1 2011 304,802,980,424 (4,988,903,383) 103,226,308,264 (10,127,027,594) 446,029,998,349 (456,157,025,943) 1
(13)
2009
34 ADMG 2014 5,707,867,944,200 (1,172,365,634,710) 5,586,582,530,680 (613,688,163,770) (99,976,671,090) (513,711,492,680) 0 2013 6,880,233,578,910 1,089,466,773,090 6,200,270,694,450 1,482,602,161,630 557,830,464,408 924,771,697,222 1 2012 5,790,766,805,820 543,563,037,820 4,717,668,532,820 (143,800,700,180) (26,397,042,242) (117,403,657,938) 1 2011 5,247,203,768,000 453,004,552,000 4,861,469,233,000 1,234,297,040,000 446,029,998,349 788,267,041,651 0
2010 4,794,199,216,000 3,627,172,193,000
2009
35 PBRX 2014 4,559,191,293,880 1,689,943,745,260 4,211,303,770,480 42,892,302,760 (99,976,671,090) 142,868,973,850 1 2013 2,869,247,548,620 866,149,916,795 4,168,411,467,720 1,469,606,820,432 557,830,464,408 911,776,356,024 0 2012 2,003,097,631,825 488,059,191,930 2,698,804,647,288 528,098,007,156 (26,397,042,242) 554,495,049,398 0 2011 1,515,038,439,895 627,754,333,446 2,170,706,640,132 742,616,620,747 446,029,998,349 296,586,622,398 1
2010 887,284,106,449 1,428,090,019,385
2009
36 ARGO 2014 1,814,130,200,880 (530,902,385,120) 1,303,951,507,320 (23,223,570,680) (99,976,671,090) 76,753,100,410 0 2013 2,345,032,586,000 535,218,751,000 1,327,175,078,000 1,326,173,625,082 557,830,464,408 768,343,160,674 0 2012 1,809,813,835,000 356,943,121,000 1,001,452,918 (647,306,453,082) (26,397,042,242) (620,909,410,840) 1 2011 1,452,870,714,000 24,637,148,000 648,307,906,000 (15,949,103,000) 446,029,998,349 (461,979,101,349) 1
2010 1,428,233,566,000 664,257,009,000
2009
37 ULTJ 2014 2,917,083,567,355 105,462,585,213 3,916,789,366,423 456,558,117,348 1,180,523,745,619 (723,965,628,271) 1 2013 2,811,620,982,142 390,827,600,113 3,460,231,249,075 650,379,941,636 1,269,471,484,654 (619,091,543,018) 1 2012 2,420,793,382,029 241,611,402,595 2,809,851,307,439 707,467,565,907 807,428,866,142 (99,961,300,235) 1 2011 2,179,181,979,434 172,586,217,174 2,102,383,741,532 221,972,267,616 (444,636,676,572) 666,608,944,188 0
2010 2,006,595,762,260 1,880,411,473,916
2009
38 SCCO 2014 1,656,007,190,010 (106,025,110,113) 3,703,267,949,291 (47,774,361,322) (344,476,699,152) 296,702,337,830 0 2013 1,762,032,300,123 275,110,928,763 3,751,042,310,613 208,157,306,340 182,025,931,578 26,131,374,762 1 2012 1,486,921,371,360 31,300,814,323 3,542,885,004,273 179,156,845,843 243,152,264,816 (63,995,418,973) 1 2011 1,455,620,557,037 298,007,511,452 3,363,728,158,430 1,165,331,430,080 518,511,800,906 646,819,629,174 0
(14)
2010 1,157,613,045,585 2,198,396,728,350
2009
39 JECC 2014 1,062,476,023,000 (177,345,693,000) 1,493,012,114,000 2,939,016,000 (344,476,699,152) 347,415,715,152 0 2013 1,239,821,716,000 530,866,530,000 1,490,073,098,000 255,245,246,000 182,025,931,578 73,219,314,422 1 2012 708,955,186,000 81,947,251,000 1,234,827,852,000 (32,590,362,000) 243,152,264,816 (275,742,626,816) 1 2011 627,007,935,000 65,009,241,000 1,267,418,214,000 436,695,076,000 518,511,800,906 (81,816,724,906) 1
2010 561,998,694,000 830,723,138,000
2009
40 INDF 2014 85,938,885,000,000 7,846,096,000,000 63,594,452,000,000 5,862,454,000,000 1,180,523,745,619 4,681,930,254,381 1 2013 78,092,789,000,000 18,768,582,000,000 57,731,998,000,000 7,672,571,000,000 1,269,471,484,654 6,403,099,515,346 1 2012 59,324,207,000,000 5,738,274,000,000 50,059,427,000,000 4,727,171,000,000 807,428,866,142 3,919,742,133,858 1 2011 53,585,933,000,000 6,309,978,000,000 45,332,256,000,000 6,928,896,000,000 (444,636,676,572) 7,373,532,676,572 0
2010 47,275,955,000,000 38,403,360,000,000
2009
41 ROTI 2014 2,142,894,276,216 320,205,229,108 1,880,262,901,697 374,742,964,006 1,180,523,745,619 (805,780,781,613) 1 2013 1,822,689,047,108 617,744,365,885 1,505,519,937,691 314,694,044,351 1,269,471,484,654 (954,777,440,303) 1 2012 1,204,944,681,223 445,807,762,723 1,190,825,893,340 377,483,814,388 807,428,866,142 (429,945,051,754) 1 2011 759,136,918,500 190,871,576,674 813,342,078,952 201,149,721,311 (444,636,676,572) 645,786,397,883 0
2010 568,265,341,826 612,192,357,641
2009
42 GGRM 2014 58,220,600,000,000 7,450,349,000,000 65,185,850,000,000 9,748,896,000,000 5,743,789,666,667 4,005,106,333,333 1 2013 50,770,251,000,000 9,260,926,000,000 55,436,954,000,000 6,408,258,000,000 5,743,649,000,000 664,609,000,000 1 2012 41,509,325,000,000 2,420,620,000,000 49,028,696,000,000 7,144,344,000,000 6,897,864,666,667 246,479,333,333 1 2011 39,088,705,000,000 8,347,026,000,000 41,884,352,000,000 4,192,355,000,000 4,944,337,333,333 (751,982,333,333) 1
2010 30,741,679,000,000 37,691,997,000,000
2009
43 KAEF 2014 2,968,184,626,297 496,245,077,407 4,521,024,379,759 172,950,391,374 360,660,903,763 (187,710,512,389) 1 2013 2,471,939,548,890 395,591,968,105 4,348,073,988,385 613,832,887,076 476,018,274,805 137,814,612,271 1 2012 2,076,347,580,785 282,105,157,680 3,734,241,101,309 253,074,660,050 486,571,109,561 (233,496,449,511) 1
(15)
2011 1,794,242,423,105 136,950,588,793 3,481,166,441,259 297,337,137,350 284,033,561,540 13,303,575,810 1
2010 1,657,291,834,312 3,183,829,303,909
2009
44 TSPC 2014 5,592,730,492,960 184,772,577,155 7,512,115,037,587 657,225,804,466 360,660,903,763 296,564,900,703 0 2013 5,407,957,915,805 774,972,945,086 6,854,889,233,121 224,079,679,778 476,018,274,805 (251,938,595,027) 1 2012 4,632,984,970,719 382,610,575,398 6,630,809,553,343 850,145,436,306 486,571,109,561 363,574,326,745 1 2011 4,250,374,395,321 660,778,484,101 5,780,664,117,037 646,422,014,883 284,033,561,540 362,388,453,343 1
2010 3,589,595,911,220 5,134,242,102,154
2009
No.
Lanjutan
Kode Tahun Total Hutang LEVERAGE
Jumlah Komisaris Independen
Jumlah Komisaris Seluruhnya
IND Total Piutang Berelasi
Total Piutang
Keseluruhan RPT%
1 SMCB 2014 8,436,760,000,000 0.490641890 3 6 0.500000000 23,000,000 1,178,161,000,000 0.000019522 2013 6,122,043,000,000 0.411013569 3 6 0.500000000 1,743,000,000 1,019,127,000,000 0.001710287 2012 3,750,461,000,000 0.308210195 3 6 0.500000000 1,378,000,000 846,862,000,000 0.001627184 2011 3,423,241,000,000 0.312610446 4 7 0.571428571 12,692,000,000 705,019,000,000 0.018002352
2010
2009
2 KIAS 2014 235,745,579,997 0.100208846 2 6 0.333333333 288,612,180,659 296,488,388,327 0.973435021 2013 223,804,349,608 0.098552937 2 6 0.333333333 219,401,891,516 230,819,919,141 0.950532746 2012 168,491,645,792 0.078594307 2 6 0.333333333 248,476,251,582 268,135,988,219 0.926679978 2011 979,648,951,283 0.477963118 2 6 0.333333333 252,383,238,459 277,732,056,739 0.908729231
2010
(16)
3 CTBN 2014 1,413,159,866,400 0.437092576 2 6 0.333333333 271,155,774,720 766,066,707,000 0.353958438 2013 1,512,255,745,290 0.449562825 2 6 0.333333333 383,160,198,000 710,445,601,290 0.539323767 2012 1,216,776,718,880 0.468748252 2 5 0.400000000 185,078,887,640 560,348,282,940 0.330292594 2011 915,357,226,764 0.409968544 2 5 0.400000000 124,251,730,960 319,762,580,728 0.388574957
2010
2009
4 ETWA 2014 1,029,096,728,617 0.773147110 1 4 0.250000000 68,622,579,929 218,794,302,001 0.313639703 2013 846,050,835,530 0.654984481 1 4 0.250000000 27,551,326,596 272,145,279,453 0.101237569 2012 523,207,574,539 0.544465235 1 4 0.250000000 1,945,833,772 206,522,729,778 0.009421887 2011 244,753,971,248 0.394313266 1 4 0.250000000 0 156,054,161,493 0.000000000
2010
2009
5 UNIC 2014 1,150,819,249,840 0.391962208 1 6 0.166666667 520,504,515,560 667,043,038,120 0.780316240 2013 1,519,505,143,500 0.459906801 2 6 0.333333333 660,247,706,130 851,184,452,220 0.775681116 2012 1,049,538,913,550 0.437166209 2 6 0.333333333 465,810,069,460 626,421,942,440 0.743604331 2011 1,248,753,173,704 0.490687480 2 6 0.333333333 530,538,148,044 687,718,489,268 0.771446684
2010
2009
6 CPIN 2014 9,919,150,000,000 0.475454955 2 6 0.333333333 152,281,000,000 3,537,156,000,000 0.043051819 2013 5,771,297,000,000 0.367079550 2 6 0.333333333 95,522,000,000 2,644,870,000,000 0.036115953 2012 4,172,163,000,000 0.337864525 2 5 0.400000000 42,327,000,000 1,862,388,000,000 0.022727273 2011 2,658,734,000,000 0.300482900 2 5 0.400000000 27,937,000,000 1,381,707,000,000 0.020219193
2010
2009
7 INKP 2014 51,139,608,440,000 0.630576600 4 9 0.444444444 2,411,643,280,000 4,252,875,240,000 0.567061845 2013 55,008,814,920,000 0.661512124 4 9 0.444444444 2,832,578,580,000 4,442,341,230,000 0.637631923 2012 44,237,387,680,000 0.688184129 4 9 0.444444444 3,238,966,500,000 5,164,321,520,000 0.627181419 2011 38,953,697,776,000 0.679829747 4 9 0.444444444 3,640,983,360,000 5,218,987,652,000 0.697641689
(17)
2009
8 TKIM 2014 22,138,584,760,000 0.656462934 3 7 0.428571429 3,163,827,880,000 3,618,596,960,000 0.874324473 2013 22,168,098,570,000 0.693559123 3 7 0.428571429 3,249,476,370,000 3,765,098,580,000 0.863052136 2012 18,447,981,180,000 0.711306534 3 7 0.428571429 3,266,351,940,000 3,688,254,040,000 0.885609262 2011 16,565,150,360,000 0.711110644 3 7 0.428571429 3,788,030,048,000 4,145,028,140,000 0.913873180
2010
2009
9 PRAS 2014 601,006,310,349 0.467044824 1 3 0.333333333 36,100,000 119,653,754,357 0.000301704 2013 389,182,140,905 0.489149500 1 3 0.333333333 138,166,200 88,886,702,784 0.001554408 2012 297,056,156,250 0.514516697 1 3 0.333333333 6,839,737,471 72,518,073,517 0.094317694 2011 342,114,676,806 0.709911539 1 3 0.333333333 141,897,100 104,605,802,835 0.001356494
2010
2009
10 ERTX 2014 417,896,074,080 0.725607696 2 4 0.500000000 0 99,998,479,720 0.000000000 2013 430,970,032,140 0.770924410 2 4 0.500000000 0 74,402,261,580 0.000000000 2012 346,488,931,000 0.799439410 2 4 0.500000000 0 65,503,323,000 0.000000000 2011 269,605,191,000 1.568655354 1 3 0.333333333 0 43,129,196,000 0.000000000
2010
2009
11 ESTI 2014 573,921,738,720 0.662438364 2 3 0.666666667 0 303,791,393,200 0.000000000 2013 536,847,408,150 0.594051481 2 3 0.666666667 0 86,985,183,390 0.000000000 2012 424,466,206,870 0.545521933 2 3 0.666666667 394,903,460 103,163,631,070 0.003827933 2011 380,213,822,376 0.502881068 2 3 0.666666667 251,301,484 101,246,169,620 0.002482084
2010
2009
12 INDR 2014 5,442,149,017,840 0.590252350 2 5 0.400000000 41,363,149,280 849,829,270,000 0.048672305 2013 5,363,580,069,300 0.594798160 2 5 0.400000000 23,278,877,130 1,203,244,641,960 0.019346753 2012 3,787,366,850,050 0.569270332 2 5 0.400000000 36,784,680 883,407,994,440 0.000041640 2011 3,425,990,329,360 0.560974462 2 5 0.400000000 8,042,808,192 806,252,093,584 0.009975550
(18)
2010
2009
13 MYTX 2014 2,310,084,000,000 1.131670736 2 4 0.500000000 611,000,000 173,335,000,000 0.003524966 2013 2,199,024,993,140 1.049419795 2 4 0.500000000 777,511,932 147,737,260,366 0.005262802 2012 1,864,250,275,649 1.033785937 2 4 0.500000000 962,957,940 132,523,574,320 0.007266314 2011 1,784,606,616,024 0.965489945 2 4 0.500000000 7,901,625,888 145,687,359,619 0.054236867
2010
2009
14 POLY 2014 14,714,196,842,440 4.301510542 2 6 0.333333333 563,459,076,720 1,118,485,550,160 0.503769652 2013 14,495,682,097,680 3.342067645 2 6 0.333333333 575,250,913,050 1,252,833,846,960 0.459159780 2012 11,614,551,323,800 2.978510394 2 6 0.333333333 582,746,410,770 1,175,410,412,220 0.495781222 2011 11,025,252,370,786 2.993384882 2 6 0.333333333 586,090,509,002 1,063,292,997,567 0.551203206
2010
2009
15 UNTX 2014 475,700,250,800 1.821796217 1 3 0.333333333 10,098,754,680 46,182,927,760 0.218668568 2013 449,610,248,040 1.948363625 1 4 0.250000000 3,719,527,800 45,772,106,160 0.081261889 2012 350,574,216,990 2.168988378 1 4 0.250000000 1,398,407,710 29,232,874,160 0.047836819 2011 332,377,948,825 2.069087709 1 4 0.250000000 2,023,114,326 39,596,344,209 0.051093462
2010
2009
16 VOKS 2014 1,038,049,413,765 0.668026476 2 5 0.400000000 9,093,516 605,281,551,176 0.000015024 2013 1,354,581,302,107 0.692586308 1 5 0.200000000 1,422,656,102 1,017,890,720,351 0.001397651 2012 1,095,012,302,724 0.644853813 1 5 0.200000000 11,244,795,715 887,673,803,195 0.012667712 2011 1,076,393,659,746 0.684276454 1 5 0.200000000 45,716,157,954 669,810,627,139 0.068252363
2010
2009
17 PTSN 2014 206,185,299,640 0.253418580 1 3 0.333333333 0 109,720,526,320 0.000000000 2013 333,041,162,130 0.345191030 1 3 0.333333333 0 236,439,623,910 0.000000000 2012 372,864,350,260 0.418047606 1 3 0.333333333 0 277,778,708,410 0.000000000
(19)
2011 295,973,881,553 0.391024193 1 3 0.333333333 0 202,098,882,021 0.000000000
2010
2009
18 ICBP 2014 9,870,264,000,000 0.396233657 3 7 0.428571429 1,839,066,000,000 2,902,202,000,000 0.633679530 2013 8,001,739,000,000 0.376243107 3 7 0.428571429 1,769,748,000,000 2,549,415,000,000 0.694178076 2012 5,766,682,000,000 0.324819810 3 8 0.375000000 1,641,800,000,000 2,359,334,000,000 0.695874344 2011 4,513,084,000,000 0.296467608 3 8 0.375000000 1,675,366,000,000 2,378,402,000,000 0.704408254
2010
2009
19 PSDN 2014 242,353,749,501 0.390308663 2 6 0.333333333 8,578,467,540 91,515,067,238 0.093738308 2013 264,232,599,978 0.387533103 2 6 0.333333333 2,839,529,938 71,670,799,437 0.039619063 2012 273,033,834,160 0.399984448 2 6 0.333333333 3,703,764,720 65,763,547,242 0.056319418 2011 215,077,297,281 0.510428206 2 6 0.333333333 4,723,756,968 63,124,563,474 0.074832311
2010
2009
20 HMSP 2014 14,882,516,000,000 0.524389910 3 6 0.500000000 161,883,000,000 1,097,937,000,000 0.147442886 2013 13,249,559,000,000 0.483479485 3 6 0.500000000 377,824,000,000 1,599,427,000,000 0.236224598 2012 12,939,107,000,000 0.492964804 2 5 0.400000000 362,627,000,000 1,372,754,000,000 0.264160221 2011 9,174,554,000,000 0.473492547 2 5 0.400000000 219,500,000,000 1,092,906,000,000 0.200840694
2010
2009
21 INAF 2014 656,380,082,912 0.525800952 1 3 0.333333333 8,544,789,874 208,245,803,553 0.041032231 2013 703,717,301,306 0.543616455 2 4 0.500000000 2,839,095,192 285,853,171,964 0.009932005 2012 538,516,613,421 0.453060828 2 4 0.500000000 56,239,432,892 248,474,512,302 0.226338840 2011 505,707,835,106 0.453589629 2 5 0.400000000 51,348,854,711 161,952,798,897 0.317060619
2010
2009
22 KLBF 2014 2,607,556,689,283 0.209863171 2 6 0.333333333 21,503,683,945 2,464,901,529,716 0.008723953 2013 2,815,103,309,451 0.248792582 2 6 0.333333333 19,996,943,041 2,273,378,788,416 0.008796133
(20)
2012 2,046,313,566,061 0.217277858 2 6 0.333333333 0 1,938,155,599,449 0.000000000 2011 1,758,619,054,414 0.212533392 2 6 0.333333333 0 1,635,311,256,735 0.000000000
2010
2009
23 INTP 2014 4,100,172,000,000 0.141948272 3 7 0.428571429 32,038,000,000 2,671,590,000,000 0.011992110 2013 3,629,554,000,000 0.136412265 3 7 0.428571429 15,204,000,000 2,519,117,000,000 0.006035448 2012 3,336,422,000,000 0.146622656 3 7 0.428571429 4,107,000,000 2,456,113,000,000 0.001672154 2011 2,417,380,000,000 0.133179214 3 7 0.428571429 34,510,000,000 1,976,769,000,000 0.017457781
2010
2009
24 AMFG 2014 733,749,000,000 0.187257729 2 6 0.333333333 263,424,000,000 383,817,000,000 0.686327078 2013 778,666,000,000 0.219999870 2 6 0.333333333 239,564,000,000 400,446,000,000 0.598242959 2012 658,332,000,000 0.211313977 2 6 0.333333333 170,818,000,000 310,118,000,000 0.550816141 2011 545,395,000,000 0.202704235 2 6 0.333333333 179,708,000,000 268,609,000,000 0.669031939
2010
2009
25 ALMI 2014 2,571,403,202,989 0.800451999 2 4 0.500000000 123,471,545,311 315,837,259,238 0.390934070 2013 2,094,736,673,254 0.761147213 2 4 0.500000000 50,987,298,431 201,709,575,586 0.252775796 2012 1,293,685,492,896 0.687556942 2 5 0.400000000 41,960,138,574 259,932,028,808 0.161427350 2011 1,274,907,058,776 0.711633030 2 5 0.400000000 44,578,242,687 277,303,021,319 0.160756426
2010
2009
26 BUDI 2014 1,563,631,000,000 0.631264579 1 3 0.333333333 432,471,000,000 526,564,000,000 0.821307571 2013 1,497,754,000,000 0.628549127 1 3 0.333333333 482,697,000,000 666,785,000,000 0.723917005 2012 1,445,537,000,000 0.628583989 1 3 0.333333333 394,554,000,000 504,684,000,000 0.781784245 2011 1,312,254,000,000 0.618030081 2 5 0.400000000 214,707,000,000 321,008,000,000 0.668852490
2010
2009
(21)
2013 106,406,914,000 0.252878629 3 9 0.333333333 401,736,000 81,726,013,000 0.004915644 2012 132,904,817,000 0.330519412 3 9 0.333333333 424,346,000 67,315,950,000 0.006303796 2011 108,941,955,000 0.301626049 3 9 0.333333333 312,486,000 105,020,767,000 0.002975469
2010
2009
28 JPFA 2014 10,440,441,000,000 0.663709618 1 3 0.333333333 47,845,000,000 1,312,779,000,000 0.036445586 2013 9,672,368,000,000 0.648386770 1 3 0.333333333 106,411,000,000 1,249,813,000,000 0.085141537 2012 6,198,137,000,000 0.565447918 1 3 0.333333333 45,459,000,000 956,999,000,000 0.047501617 2011 4,481,070,000,000 0.542081291 1 4 0.250000000 48,142,000,000 726,129,000,000 0.066299514
2010
2009
29 FASW 2014 3,936,322,827,206 0.705307708 2 5 0.400000000 0 817,928,768,583 0.000000000 2013 4,134,128,366,492 0.726297346 1 3 0.333333333 0 1,053,613,166,479 0.000000000 2012 3,771,344,290,709 0.676069979 1 3 0.333333333 0 880,766,152,723 0.000000000 2011 3,134,396,282,692 0.634995292 1 3 0.333333333 81,490,526,423 338,243,796,071 0.240922457
2010
2009
30 SPMA 2014 1,287,357,023,670 0.615384052 3 5 0.600000000 1,492,822,467 181,435,555,062 0.008227839 2013 1,011,571,248,744 0.572445203 2 5 0.400000000 0 195,976,401,834 0.000000000 2012 884,860,701,242 0.531654379 2 5 0.400000000 2,104,270,701 184,117,266,525 0.011428970 2011 800,315,824,231 0.515741382 2 5 0.400000000 426,021,753 183,853,013,122 0.002317187
2010
2009
31 BRAM 2014 1,612,813,121,080 0.420526013 4 13 0.307692308 9,800,480,800 379,842,089,200 0.025801461 2013 934,570,893,690 0.318653132 3 7 0.428571429 16,452,254,040 391,647,234,300 0.042007839 2012 583,198,193,170 0.262293749 3 7 0.428571429 470,571,210 357,639,612,160 0.001315769 2011 459,203,625,000 0.276608850 3 7 0.428571429 32,318,179,708 327,144,712,576 0.098788635
2010
(22)
32 SSTM 2014 514,793,507,583 0.665397307 2 6 0.333333333 0 47,899,817,337 0.000000000 2013 530,156,259,856 0.661152858 2 6 0.333333333 0 67,264,858,235 0.000000000 2012 525,337,311,071 0.648343997 2 6 0.333333333 0 37,327,122,306 0.000000000 2011 544,374,697,261 0.645414187 2 6 0.333333333 0 76,185,680,581 0.000000000
2010
2009
33 UNIT 2014 199,073,815,553 0.451693784 1 2 0.500000000 0 21,824,128,777 0.000000000 2013 217,861,673,225 0.474521211 1 2 0.500000000 0 23,722,446,653 0.000000000 2012 139,475,335,813 0.367136255 1 2 0.500000000 0 18,066,223,998 0.000000000 2011 64,730,300,526 0.212367676 1 2 0.500000000 0 26,166,609,753 0.000000000
2010
2009
34 ADMG 2014 2,129,163,161,800 0.373022499 2 5 0.400000000 186,830,749,560 505,363,530,320 0.369695750 2013 2,960,976,215,850 0.430359839 2 5 0.400000000 178,109,295,450 645,481,779,540 0.275932336 2012 2,696,078,049,950 0.465582217 2 5 0.400000000 126,075,187,550 610,816,757,530 0.206404271 2011 2,674,991,257,000 0.509793668 2 5 0.400000000 142,468,964,000 703,843,010,000 0.202415826
2010
2009
35 PBRX 2014 2,013,640,432,880 0.441666143 1 3 0.333333333 107,928,656,280 805,121,004,720 0.134052715 2013 1,653,814,379,460 0.576393062 1 3 0.333333333 25,593,588,090 647,240,880,360 0.039542601 2012 1,178,597,390,919 0.588387392 1 3 0.333333333 31,373,398,413 559,962,366,035 0.056027691 2011 719,716,491,254 0.475048337 1 3 0.333333333 34,064,624,605 361,849,268,913 0.094140372
2010
2009
36 ARGO 2014 2,084,108,542,040 1.148819716 2 5 0.400000000 25,794,066,320 68,502,439,880 0.376542301 2013 2,018,114,949,000 0.860591431 2 5 0.400000000 17,822,478,000 108,797,189,000 0.163813773 2012 1,588,347,551,000 0.877630351 2 5 0.400000000 8,599,273,000 64,657,743,000 0.132996801 2011 1,349,448,214,000 0.928815070 2 5 0.400000000 13,597,759,000 59,023,943,000 0.230377001
(23)
2009
37 ULTJ 2014 651,985,807,625 0.223506044 1 3 0.333333333 7,808,055,718 407,449,449,974 0.019163250 2013 796,474,448,056 0.283279451 1 3 0.333333333 6,735,873,458 381,952,810,801 0.017635355 2012 744,274,268,607 0.307450555 1 3 0.333333333 5,583,463,949 308,798,933,273 0.018081228 2011 776,735,279,582 0.356434335 1 3 0.333333333 2,753,599,225 275,488,746,897 0.009995324
2010
2009
38 SCCO 2014 841,614,670,129 0.508219213 1 3 0.333333333 554,748,376,882 840,603,662,188 0.659940471 2013 1,054,421,170,969 0.598411942 1 3 0.333333333 517,527,386,750 799,525,898,469 0.647292837 2012 832,876,706,628 0.560135003 1 3 0.333333333 464,604,159,555 718,377,504,427 0.646740964 2011 936,369,362,997 0.643278469 1 3 0.333333333 453,588,552,645 697,402,253,096 0.650397315
2010
2009
39 JECC 2014 891,120,969,000 0.838721016 2 3 0.666666667 110,871,473,000 473,898,955,000 0.233955935 2013 1,092,161,372,000 0.880901954 2 3 0.666666667 107,153,991,000 513,749,516,000 0.208572442 2012 566,079,393,000 0.798469923 2 3 0.666666667 96,436,597,000 219,644,077,000 0.439058491 2011 499,540,912,000 0.796705885 2 3 0.666666667 58,686,873,000 167,840,316,000 0.349658976
2010
2009
40 INDF 2014 44,710,509,000,000 0.520259356 3 8 0.375000000 856,665,000,000 4,957,696,000,000 0.172794984 2013 39,719,660,000,000 0.508621353 3 8 0.375000000 584,002,000,000 5,592,077,000,000 0.104433827 2012 25,181,533,000,000 0.424473150 3 8 0.375000000 541,279,000,000 4,160,384,000,000 0.130103135 2011 21,975,708,000,000 0.410102181 3 9 0.333333333 691,577,000,000 4,215,784,000,000 0.164044695
2010
2009
41 ROTI 2014 1,182,771,921,472 0.551950665 1 3 0.333333333 101,773,188,855 213,406,935,097 0.476897289 2013 1,035,351,397,437 0.568035123 1 3 0.333333333 4,586,597,955 183,089,019,764 0.025051191 2012 538,337,083,673 0.446773277 1 3 0.333333333 2,723,400,542 136,625,014,556 0.019933396 2011 212,695,735,714 0.280180993 1 3 0.333333333 1,886,686,454 103,650,499,876 0.018202386
(24)
2010
2009
42 GGRM 2014 24,991,880,000,000 0.429261808 2 4 0.500000000 0 1,532,275,000,000 0.000000000 2013 21,353,980,000,000 0.420600245 1 3 0.333333333 0 2,196,086,000,000 0.000000000 2012 14,903,612,000,000 0.359042504 2 4 0.500000000 0 1,382,539,000,000 0.000000000 2011 14,537,777,000,000 0.371917591 3 4 0.750000000 3,792,000,000 937,987,000,000 0.004042700
2010
2009
43 KAEF 2014 1,157,040,676,384 0.389814254 2 5 0.400000000 43,761,562,484 525,213,265,578 0.083321510 2013 847,584,859,909 0.342882519 2 5 0.400000000 61,543,147,809 554,753,356,236 0.110937856 2012 634,813,891,119 0.305735849 2 5 0.400000000 103,770,489,171 465,608,787,909 0.222870555 2011 541,736,739,279 0.301930627 2 5 0.400000000 48,939,222,016 393,427,755,044 0.124391890
2010
2009
44 TSPC 2014 1,460,391,494,410 0.261123166 3 4 0.750000000 57,371,021,630 1,045,016,218,317 0.054899647 2013 1,545,006,061,565 0.285691214 3 5 0.600000000 1,475,189,896 960,837,122,825 0.001535317 2012 1,279,828,890,909 0.276242832 2 4 0.500000000 2,467,903,295 878,322,234,395 0.002809793 2011 1,204,438,648,313 0.283372366 2 3 0.666666667 579,662,791 636,536,643,437 0.000910651
2010
(25)
No.
Lanjutan
Kode Tahun Laba (Rugi) Bersih
LOSS (Dummy)
Arus Kas Bersih dari Aktivitas
Operasi
NCFO
(Dummy) Pergantian KAP
ΔCPA (Dummy)
SIZE (Ln Total Aset)
FRAUD (Dummy)
1 SMCB 2014 668,869,000,000 0 1,709,438,000,000 0 Purwantono, Suherman & Surja 0 30.475660231 0 2013 952,305,000,000 0 2,262,247,000,000 0 Purwantono, Suherman & Surja 0 30.332046031 0 2012 1,350,791,000,000 0 1,692,112,000,000 0 Purwantono, Suherman & Surja 0 30.129873158 0 2011 1,063,560,000,000 0 2,086,236,000,000 0 Purwantono, Suherman & Surja 0 30.024406325 1
2010 830,382,000,000 1,061,234,000,000 Purwantono, Suherman & Surja
2009 912,305,000,000 1,542,865,000,000
2 KIAS 2014 92,239,403,158 0 53,807,189,894 0 Mulyamin Sensi Suryanto & Lianny 0 28.486517818 0 2013 75,360,306,268 0 202,177,490,839 0 Mulyamin Sensi Suryanto & Lianny 1 28.451199507 0 2012 71,039,439,692 0 131,131,527,922 0 Jamaludin, Ardi, Sukimto & Rekan 0 28.393608014 1 2011 (20,240,243,616) 0 39,280,263,185 0 Jamaludin, Ardi, Sukimto & Rekan 0 28.348681840 0
2010 14,572,509,800 36,856,941,565 Jamaludin, Ardi, Sukimto & Rekan
2009 27,328,221,759 (39,887,174,962)
3 CTBN 2014 316,977,930,040 0 374,181,391,600 0 Purwantono, Suherman & Surja 0 28.804459616 0 2013 469,494,077,520 0 646,702,251,900 0 Purwantono, Suherman & Surja 0 28.844103192 0 2012 331,828,013,010 0 19,002,797,430 0 Purwantono, Suherman & Surja 0 28.584915876 1 2011 454,954,354,948 0 302,276,683,784 0 Purwantono, Suherman & Surja 0 28.434255081 1 2010 165,454,207,173 167,331,141,360 Purwantono, Suherman & Surja
2009 132,775,000,000
4 ETWA 2014 (142,136,321,265) 0 176,214,206,577 0 Kosasih, Nurdiyaman, Tjahjo & Rekan 0 27.916988509 0 2013 7,911,201,004 0 (226,069,588,983) 0 Kosasih, Nurdiyaman, Tjahjo & Rekan 1 27.886989021 0 2012 38,599,793,625 0 53,434,113,078 1 Gani Mulyadi & Handayani 0 27.591195300 1 2011 72,961,045,199 0 (72,595,323,695) 1 Gani Mulyadi & Handayani 1 27.154128938 0 2010 38,038,333,295 (150,767,486,193) Aryanto, Amir Jusuf, Mawar & Saptoto 0
(26)
2009 10,416,886,250 (1,025,273,940) 5 UNIC 2014 32,016,628,960 0 901,767,302,520 0 Purwantono, Suherman & Surja 0 28.708085049 0
2013 126,479,331,780 0 532,337,017,500 0 Purwantono, Suherman & Surja 0 28.826137251 0 2012 15,845,610,120 0 630,103,224,410 1 Purwantono, Suherman & Surja 0 28.506813870 1 2011 53,173,409,936 0 (50,030,722,244) 0 Purwantono, Suherman & Surja 0 28.565114559 0
2010 29,613,333,024 (57,930,658,353) Purwantono, Suherman & Surja
2009 39,160,400,000
6 CPIN 2014 1,746,644,000,000 0 239,221,000,000 0 Purwantono, Suherman & Surja 0 30.668971481 0 2013 2,528,690,000,000 0 2,061,273,000,000 0 Purwantono, Suherman & Surja 0 30.386094651 0 2012 2,680,872,000,000 0 1,689,376,000,000 0 Purwantono, Suherman & Surja 0 30.144565999 1 2011 2,362,497,000,000 0 1,076,052,000,000 0 Purwantono, Suherman & Surja 0 29.811235617 0 2010 2,219,861,000,000 2,408,406,000,000 Purwantono, Suherman & Surja
2009 1,612,710,000,000
7 INKP 2014 1,569,355,760,000 0 3,750,237,040,000 0 Y. Santosa & Rekan 1 32.026701070 0 2013 2,714,148,540,000 0 4,466,844,420,000 0 Tjiendradjaja & Handoko Tomo 0 32.051741527 0 2012 480,531,310,000 0 1,536,311,580,000 0 Tjiendradjaja & Handoko Tomo 0 31.794290270 0 2011 145,595,808,000 0 1,467,147,992,000 0 Tjiendradjaja & Handoko Tomo 0 31.679307704 1
2010 116,874,009,000 1,446,561,990,000 Tjiendradjaja & Handoko Tomo
2009 (1,490,210,200,000) 1,027,062,800,000
8 TKIM 2014 254,696,560,000 0 2,292,169,520,000 0 Y. Santosa & Rekan 1 31.149232166 0 2013 331,412,700,000 0 (884,556,570,000) 0 Tjiendradjaja & Handoko Tomo 0 31.095594159 0 2012 336,680,390,000 0 1,373,439,770,000 0 Tjiendradjaja & Handoko Tomo 0 30.886627870 0 2011 638,496,016,000 0 1,101,988,700,000 0 Tjiendradjaja & Handoko Tomo 0 30.779249472 1
2010 418,728,852,000 1,274,905,818,000 Tjiendradjaja & Handoko Tomo
2009 296,081,200,000 1,372,287,200,000
9 PRAS 2014 11,340,527,608 0 11,556,006,425 0
Krisnawan, Busroni, Achsin &
Alamsyah 0 27.883201314 0
2013 13,196,739,424 0 10,729,054,393 0
Krisnawan, Busroni, Achsin &
(27)
2012 15,565,386,865 0 47,968,405,047 0
Paul Hadiwinata, Hidajat, Arsono, Ade
Fatma & Rekan 0 27.081714308 1
2011 1,353,860,853 0 4,646,576,990 0
Paul Hadiwinata, Hidajat, Arsono, Ade
Fatma & Rekan 1 26.901026740 0
2010 306,286,065 93,246,942,121 Bismar, Muntalib & Yunus
2009 (36,216,313,566) 208,243,945
10 ERTX 2014 27,970,071,120 0 (20,714,888,960) 0
Paul Hadiwinata, Hidajat, Arsono, Ade
Fatma & Rekan 0 27.079244385 0
2013 8,809,160,610 0 3,806,043,570 1
Paul Hadiwinata, Hidajat, Arsono, Ade
Fatma & Rekan 0 27.049469345 1
2012 6,195,916,000 0 (2,392,863,000) 1
Paul Hadiwinata, Hidajat, Arsono, Ade
Fatma & Rekan 0 26.794961245 1
2011 84,586,308,000 1 (54,855,192,000) 0
Paul Hadiwinata, Hidajat, Arsono, Ade
Fatma & Rekan 0 25.870005680 0
2010 (48,491,545,000) (61,058,985,000)
Paul Hadiwinata, Hidajat, Arsono, Ade
Fatma & Rekan
2009 (25,371,702,000) 11,578,460,000
11 ESTI 2014 (79,484,745,560) 1 (16,317,274,320) 1 Purwantono, Suherman & Surja 0 27.487586641 0 2013 (81,848,262,000) 1 (54,210,356,940) 0 Purwantono, Suherman & Surja 0 27.529769031 0 2012 (45,126,573,190) 0 (5,470,202,960) 0 Purwantono, Suherman & Surja 0 27.380110501 1 2011 5,275,871,216 0 4,625,922,316 0 Purwantono, Suherman & Surja 0 27.351401204 0
2010 1,487,272,540 1,995,597,638 Purwantono, Suherman & Surja
2009 7,686,659,423 32,090,838,033
12 INDR 2014 50,240,681,600 0 571,874,463,040 0 Osman Bing Satrio & Eny 0 29.852400260 0 2013 20,062,824,240 0 461,345,030,640 0 Osman Bing Satrio & Eny 0 29.830185950 1 2012 9,131,921,590 0 252,139,912,160 0 Osman Bing Satrio & Eny 1 29.526091989 1 2011 85,396,720,228 0 444,046,394,272 0 Osman Bing Satrio & Rekan 0 29.440491591 0
2010 232,659,297,810 513,649,967,868 Osman Bing Satrio & Rekan
(28)
13 MYTX 2014 (158,271,000,000) 1 (39,557,000,000) 0 Kosasih, Nurdiyaman, Tjahjo & Rekan 1 28.344609935 0 2013 (49,786,983,213) 1 28,131,237,900 1 Mulyamin Sensi Suryanto & Lianny 0 28.370797758 1 2012 (126,172,495,055) 1 (39,341,920,355) 0 Mulyamin Sensi Suryanto & Lianny 0 28.220652361 0 2011 (120,520,153,274) 0 (4,445,045,423) 0 Mulyamin Sensi Suryanto & Lianny 1 28.245338715 0
2010 (101,136,319,879) 53,503,179,824 Mulyamin Sensi & Suryanto
2009 13,186,193,876 (149,465,269,659)
14 POLY 2014 (994,406,551,920) 1 98,114,491,480 0 Hendrawinata, Eddy, Siddharta & Tanzil 1 28.860867665 0 2013 (368,859,893,370) 1 43,294,032,420 0 Hendrawinata, Eddy & Siddharta 0 29.098282264 0 2012 (310,588,902,370) 0 4,192,536,610,600 0 Hendrawinata, Eddy & Siddharta 0 28.991856545 1 2011 610,313,372,239 0 3,985,312,361,553 0 Hendrawinata, Eddy & Siddharta 1 28.934804613 1
2010 334,976,849,923 2,561,652,559,178 Hendrawinata Gani & Hidayat
2009 1,182,787,954,988 1,809,063,030,420
15 UNTX 2014 7,295,164,320 0 12,034,903,840 0 Osman Bing Satrio & Eny 0 26.288230821 0 2013 20,898,570,750 1 2,610,957,840 1 Osman Bing Satrio & Eny 1 26.164657075 0 2012 (11,888,829,850) 1 (5,479,109,030) 1 Purwantono, Suherman & Surja 0 25.808577394 1 2011 (8,178,900,918) 0 (9,991,690,547) 0 Purwantono, Suherman & Surja 0 25.802430768 0
2010 (25,288,156,801) (28,650,945,498) Purwantono, Suherman & Surja
2009 30,679,809,366 2,516,627,991
16 VOKS 2014 (85,393,833,586) 0 (72,598,588,767) 0 Gani Sigiro & Handayani 0 28.071791975 1 2013 39,092,753,172 0 308,725,401,687 0 Gani Sigiro & Handayani 0 28.301835936 0 2012 147,020,574,291 0 104,783,511,298 0 Gani Sigiro & Handayani 1 28.160518348 0 2011 110,621,028,048 0 138,014,318,424 0 Aryanto, Amir Jusuf, Mawar & Saptoto 1 28.084030636 0
2010 10,261,679,872 114,921,610,808 Hendrawinata Gani & Hidayat
2009 53,602,184,037 27,307,165,942
17 PTSN 2014 (33,084,316,840) 0 46,613,090,520 0 Johan Malonda Mustika & Rekan 0 27.424753805 0 2013 17,499,375,840 0 77,152,950,180 0 Johan Malonda Mustika & Rekan 0 27.595189234 0 2012 9,484,394,020 1 92,617,548,410 0 Johan Malonda Mustika & Rekan 0 27.516640482 1 2011 (7,382,855,475) 1 52,834,895,934 0 Johan Malonda Mustika & Rekan 0 27.352522896 0
(29)
2009 (36,312,861,204) 64,012,181,804 18 ICBP 2014 2,531,681,000,000 0 3,860,843,000,000 0 Purwantono, Suherman & Surja 0 30.846298916 0
2013 2,235,040,000,000 0 1,993,496,000,000 0 Purwantono, Suherman & Surja 0 30.688199791 1 2012 2,282,371,000,000 0 3,041,616,000,000 0 Purwantono, Suherman & Surja 0 30.507602669 0 2011 2,066,365,000,000 0 2,174,427,000,000 0 Purwantono, Suherman & Surja 0 30.353819164 0 2010 2,952,858,000,000 6,909,950,000,000 Purwantono, Suherman & Surja
2009 2,075,861,000,000 2,314,507,000,000
19 PSDN 2014 (28,175,252,332) 0 21,202,281,251 0 Purwantono, Suherman & Surja 0 27.154481679 0 2013 21,322,248,834 0 81,549,809,650 0 Purwantono, Suherman & Surja 0 27.248049619 0 2012 25,623,404,271 0 10,746,296,476 0 Purwantono, Suherman & Surja 0 27.249191173 1 2011 23,858,490,558 0 20,800,798,709 0 Purwantono, Suherman & Surja 0 26.766768609 0
2010 25,685,038,017 (3,477,909,996) Purwantono, Suherman & Surja
2009 32,450,000,000
20 HMSP 2014 10,181,083,000,000 0 11,103,195 0 Tanudiredja, Wibisana & Rekan 0 30.976727986 0 2013 10,818,486,000,000 0 10,802,179 0 Tanudiredja, Wibisana & Rekan 0 30.941731780 0 2012 9,945,296,000,000 0 4,087,495 0 Tanudiredja, Wibisana & Rekan 0 30.898592891 1 2011 8,064,426,000,000 0 11,088,270 0 Tanudiredja, Wibisana & Rekan 0 30.595074005 0
2010 6,421,429,000,000 7,059,975 Tanudiredja, Wibisana & Rekan
2009 5,087,339,000,000 4,305,596
21 INAF 2014 1,164,824,606 0 148,726,901,608 1 Hendrawinata, Eddy, Siddharta & Tanzil 1 27.852838408 0 2013 (54,222,595,302) 0 (141,616,973,090) 0 Hendrawinata, Eddy & Siddharta 0 27.889153878 0 2012 42,385,114,982 0 (40,914,557,262) 0 Hendrawinata, Eddy & Siddharta 1 27.803813069 1 2011 36,919,316,551 0 29,396,516,728 0 Husni, Mucharam & Rasidi 0 27.739787328 0
2010 12,546,667,359 23,713,155,870 Husni, Mucharam & Rasidi
2009 2,125,733,472 40,557,994,677
22 KLBF 2014 2,121,090,581,630 0 2,316,125,821,045 0 Purwantono, Suherman & Surja 0 30.150734293 0 2013 1,970,452,449,686 0 927,163,654,212 0 Purwantono, Suherman & Surja 0 30.057155810 0 2012 1,775,098,847,932 0 1,376,343,990,025 0 Purwantono, Suherman & Surja 0 29.873639321 1 2011 1,522,956,820,292 0 1,473,495,223,306 0 Purwantono, Suherman & Surja 0 29.744206152 0
(30)
2010 1,286,330,026,012 1,253,907,863,696 Purwantono, Suherman & Surja
2009 929,003,740,338 1,363,583,440,601
23 INTP 2014 5,274,000,000,000 0 5,344,607,000,000 0 Purwantono, Suherman & Surja 0 30.994342610 0 2013 5,012,294,000,000 0 5,419,268,000,000 0 Purwantono, Suherman & Surja 0 30.912204513 0 2012 4,763,388,000,000 0 5,674,822,000,000 0 Purwantono, Suherman & Surja 0 30.755813049 0 2011 3,601,516,000,000 0 3,883,711,000,000 0 Purwantono, Suherman & Surja 0 30.529765007 0
2010 3,224,681,000,000 3,390,048,000,000 Purwantono, Suherman & Surja
2009 2,748,586,000,000 3,184,422,000,000
24 AMFG 2014 458,635,000,000 0 564,250,000,000 0 Siddharta Widjaja & Rekan 0 28.996702226 0 2013 338,358,000,000 0 551,871,000,000 0 Siddartha & Widjaja 0 28.894976359 0 2012 346,609,000,000 0 411,135,000,000 0 Siddartha & Widjaja 0 28.767385412 0 2011 336,995,000,000 0 335,387,000,000 0 Siddartha & Widjaja 0 28.620783475 0
2010 330,973,000,000 481,895,000,000 Siddartha & Widjaja
2009 67,293,000,000 341,732,000,000
25 ALMI 2014 1,948,963,064 0 (935,671,862,182) 1
Paul Hadiwinata, Hidajat, Arsono, Ade
Fatma & Rekan 0 28.798051572 0
2013 26,118,732,307 0 (713,749,446,281) 0
Paul Hadiwinata, Hidajat, Arsono, Ade
Fatma & Rekan 0 28.643377462 0
2012 13,949,141,063 0 (28,929,201,503) 0
Paul Hadiwinata, Hidajat, Arsono, Ade
Fatma & Rekan 0 28.263126861 0
2011 32,374,760,744 0 212,460,131,895 0
Paul Hadiwinata, Hidajat, Arsono, Ade
Fatma & Rekan 0 28.214087304 0
2010 43,722,582,261 (73,945,789,465)
Paul Hadiwinata, Hidajat, Arsono, Ade
Fatma & Rekan
2009 26,220,835,520 185,969,948,742
26 BUDI 2014 28,499,000,000 0 68,190,000,000 0 Mulyamin Sensi Suryanto & Lianny 0 28.538062000 0 2013 42,885,000,000 0 222,244,000,000 0 Mulyamin Sensi Suryanto & Lianny 0 28.499328858 0 2012 5,084,000,000 0 1,646,000,000 0 Mulyamin Sensi Suryanto & Lianny 0 28.463787620 0 2011 62,965,000,000 0 74,060,000,000 0 Mulyamin Sensi Suryanto & Lianny 1 28.383985534 0
(1)
vii DAFTAR ISI
Halaman
PERNYATAAN ... i
ABSTRAK ... ii
ABSTRACT ... iii
KATA PENGANTAR ... iv
DAFTAR ISI ... vii
DAFTAR TABEL ... x
DAFTAR GAMBAR ... xi
DAFTAR LAMPIRAN ... xii
BAB I PENDAHULUAN ... 1
1.1 Latar Belakang Penelitian... 1
1.2 Perumusan Masalah ... 8
1.3 Tujuan Penelitian ... 9
1.4 Manfaat Penelitian ... 10
BAB II TINJAUAN PUSTAKA ... 11
2.1 Landasan Teori ... 11
2.1.1 Teori Agensi (Agency Theory) ... 11
2.1.2 Fraud ... 12
2.1.2.1 Pengertian Fraud ... 12
2.1.2.2 Unsur-unsur Fraud ... 13
2.1.2.3 Jenis-jenis Fraud ... 13
2.1.2.4 Fraud Tree ... 15
2.1.3 Kecurangan Laporan Keuangan ... 17
2.1.4 Teori Fraud Triangle ... 18
2.1.4.1 Tekanan (Pressure) ... 19
2.1.4.2 Kesempatan (Opportunity) ... 20
2.1.4.3 Rasionalisasi (Rationalization) ... 21
2.1.5 Penyajian Kembali Laporan Keuangan ... 21
2.2 Penelitian Terdahulu ... 24
2.3 Kerangka Konseptual... 31
2.4 Hipotesis Penelitian ... 32
BAB III METODE PENELITIAN ... 40
3.1 Jenis Penelitian ... 40
3.2 Tempat dan Waktu Penelitian ... 40
(2)
3.4 Defenisi Operasional dan Pengukuran Variabel... 41
3.4.1 Variabel Independen (Bebas) ... 41
3.4.1.1 Tekanan: Pertumbuhan Tinggi Perusahaan ... 41
3.4.1.2 Tekanan: Kerugian Laba ... 42
3.4.1.3 Tekanan: Arus Kas Negatif ... 42
3.4.1.4 Tekanan: Kemampuan Perusahaan Memenuhi Kewajiban ... 43
3.4.1.5 Kesempatan: Efektivitas Pengawasan... 44
3.4.1.6 Kesempatan: Transaksi Pihak Istimewa ... 45
3.4.1.7 Rasionalisasi: Pergantian Auditor ... 46
3.4.2 Variabel Dependen (Terikat) ... 47
3.4.3 Variabel Kontrol (Pengendali) ... 48
3.5 Populasi dan Sampel Penelitian... 50
3.6 Jenis dan Sumber Data ... 54
3.6.1 Jenis Data ... 54
3.6.2 Sumber Data ... 54
3.7 Metode Pengumpulan Data ... 55
3.8 Metode Analisis ... 55
3.8.1 Statistik Deskriptif ... 55
3.8.2 Regresi Logistik ... 56
3.8.2.1 Uji Kelayakan Model (Goodness of Fit Test) ... 58
3.8.2.2 Uji Kelayakan Keseluruhan Model (Overall Fit Model Test) ... 59
3.8.2.3 Koefisien Determinasi (Cox and Snell’s R Square dan Nagelkerke’s R Square) ... 60
3.8.2.4 Tabel Klasifikasi 2 x 2 ... 60
3.8.2.5 Pengujian Koefisien Regresi ... 61
3.8.3 Uji Multikolinearitas ... 61
BAB IV HASIL DAN PEMBAHASAN ... 63
4.1 Gambaran umum ... 63
4.2 Analisis Hasil Penelitian... 63
4.2.1 Statistik Deskriptif ... 63
4.2.2 Uji Kelayakan Model (Goodness of Fit) ... 69
4.2.3 Uji Kelayakan Keseluruhan Model (Overall Fit Model Test) ... 71
4.2.4 Koefisien Determinasi (Cox and Snell’s R Square dan Nagelkerke’s R Square) ... 73
4.2.5 Tabel Klasifikasi 2 x 2 ... 74
(3)
ix
4.2.7 Pengujian Hipotesis... 77
4.3 Interpretasi Hasil ... 80
4.3.1 Pengaruh Pertumbuhan Tinggi terhadap Kecurangan Laporan Keuangan ... 80
4.3.2 Pengaruh Kerugian Perusahaan terhadap Kecurangan Laporan Keuangan ... 81
4.3.3 Pengaruh Arus Kas Negatif terhadap Kecurangan Laporan Keuangan ... 82
4.3.4 Pengaruh Kemampuan Perusahaan dalam Memenuhi Kewajiban terhadap Kecurangan Laporan Keuangan ... 83
4.3.5 Pengaruh Efektivitas Pengawasan terhadap Kecurangan Laporan Keuangan ... 84
4.3.6 Pengaruh Transaksi Pihak Istimewa terhadap Kecurangan Laporan Keuangan ... 85
4.3.7 Pengaruh Pergantian Auditor terhadap Kecurangan Laporan Keuangan ... 86
BAB V KESIMPULAN DAN SARAN ... 88
5.1 Kesimpulan ... 88
5.2 Keterbatasan ... 91
5.3 Saran ... 92
DAFTAR PUSTAKA ... 94
(4)
DAFTAR TABEL
No. Tabel Judul Halaman
2.1 Jenis-jenis Fraud ... 14
2.2 Tinjauan Penelitian Terdahulu ... 26
3.1 Ringkasan Operasional Variabel ... 48
3.2 Proses Seleksi Sampel Berdasarkan Kriteria ... 52
3.3 Perusahaan yang Menjadi Sampel Penelitian ... 53
4.1 Statistik Deskriptif Variabel Leverage, IND dan RPT ... 64
4.2 Statistik Frekuensi Variabel HIGHGR, LOSS, NCFO, ΔCPA dan Fraud ... 65
4.3 Statistik Frekuensi Variabel HIGHGR ... 65
4.4 Statistik Frekuensi Variabel LOSS ... 66
4.5 Statistik Frekuensi Variabel NCFO ... 67
4.6 Statistik Frekuensi Variabel ΔCPA ... 68
4.7 Statistik Frekuensi Variabel Fraud ... 69
4.8 Hasil Uji Kelayakan Model Regresi (Goodness of Fit) ... 70
4.9 Hasil Uji Overall Fit Model -2 Log Likehood Awal (Block 0) ... 71
4.10 Hasil Uji Overall Fit Model -2 Log Likehood Akhir (Block 1) .. 72
4.11 Hasil Uji Koefisien Determinasi (Cox and Snell’s R Square and Nagelkerke’s R Sguare) ... 73
4.12 Hasi Uji Tabel Klasifikasi 2x2 Block 0 ... 74
4.13 Hasil Uji Tabel Klasifikasi 2x2 Bock 1 ... 75
4.14 Hasil Uji Multikoleniaritas ... 76
4.15 Hasil Pengujian Koefisien Regresi ... 77
(5)
xi DAFTAR GAMBAR
No. Gambar Judul Halaman
2.1 Fraud Tree ... 15 2.2 Fraud Triangle ... 19 2.3 Kerangka Konseptual ... 31
(6)
DAFTAR LAMPIRAN
No. Lampiran Judul Halaman
1 Daftar Populasi dan Sampel Penelitian Peursahaan
Manufaktur yang Terdaftar di BEI tahun 2011-2014 ... 97
2 Data Perusahaan Sampel Penelitian ... 102
3 Data Regresi Logistik Perusahaan Sampel Penelitian ... 131