Pengaruh Kualitas Audit, Opini Audit Tahun Sebelumnya, Dan Rasio Keuangan Terhadap Penerimaan Opini Audit Going Concern Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia

  

LAMPIRAN

  20 JPRS Jaya Pari Steel Tbk ✓ ✓ ✓ ✓

  X

  ✓ ✓ ✓ ✓

  23 LMSH Lionmesh Prima Tbk

  X

  ✓ ✓ ✓ ✓

  22 LION Lion Metal Works Tbk

  3

  21 KRAS Krakatau Steel Tbk ✓ ✓ ✓ ✓ ✓

  X

  2

  ✓ ✓ ✓ ✓ ✓

  ✓ ✓ ✓ ✓ ✓

  19 JKSW Jakarta Kyoei Steel Work LTD Tbk

  X X

  X X

  ✓

  18 ISSP Steel Pipe Industry of Indonesia Tbk

  X

  17 INAI Indal Aluminium Industry Tbk ✓ ✓ ✓ ✓

  X

  24 NIKL Pelat Timah Nusantara Tbk

  4

  16 GDST Gunawan Dianjaya Steel Tbk

  X

  33 SOBI Sorini Agro Asia Corporindo Tbk ✓ ✓ ✓ ✓

  X

  32 INCI Intan Wijaya International Tbk ✓ ✓ ✓ ✓

  X X

  ✓ ✓ ✓

  31 ETWA Eterindo Wahanatama Tbk

  X

  ✓ ✓ ✓ ✓

  30 EKAD Ekadharma International Tbk

  29 DPNS Duta Pertiwi Nusantara Tbk ✓ ✓ ✓ ✓

  25 PICO Pelangi Indah Canindo Tbk ✓ ✓ ✓ ✓

  X

  ✓ ✓ ✓ ✓

  28 BUDI Budi Acid Jaya Tbk

  5

  ✓ ✓ ✓ ✓ ✓

  27 BRPT Barito Pasific Tbk

  X

  ✓ ✓ ✓ ✓

  26 TBMS Tembaga Mulia Semanan Tbk

  X

  ✓ ✓ ✓ ✓

  X

  Lampiran 1

  X X

  6 ARNA Arwana Citra Mulia Tbk

  X

  5 AMFG Asahimas Flat Glass Tbk ✓ ✓ ✓ ✓

  X

  ✓ ✓ ✓ ✓

  4 SMGR Semen Indonesia (persero) Tbk

  X

  ✓ ✓ ✓ ✓

  3 SMCB Holcim Indonesia Tbk

  X X

  X

  ✓

  2 SMBR Semen Baturaja (Persero) Tbk

  X

  1 INTP Indocement Tunggal Prakasa Tbk ✓ ✓ ✓ ✓

  5

  4

  3

  2

  1

  

Daftar Populasi dan Sampel Perusahaan Manufaktur Tahun 2011 – 2013

No Kode Nama Perusahaan Kriteria Sampel S

  ✓ ✓ ✓ ✓

  7 IKAI Inti Keramik Alam Asri Industri Tbk

  ✓ ✓ ✓ ✓

  12 ALMI Alumindo Light Metal Industry Tbk

  15 CTBN Citra Turbindo Tbk

  X

  ✓ ✓ ✓ ✓

  14 BTON Beton Jaya Manunggal Tbk

  X X

  X X

  13 BAJA Saranacentral Bajatama Tbk ✓

  X

  ✓ ✓ ✓ ✓

  X

  ✓ ✓ ✓

  ✓ ✓ ✓ ✓

  11 ALKA Alaska Industrindo Tbk

  X

  ✓ ✓ ✓ ✓

  10 TOTO Surya Toto Indonesia Tbk

  1

  9 MLIA Mulia Industrindo Tbk ✓ ✓ ✓ ✓ ✓

  X

  8 KIAS Keramika Indonesia Assosiasi Tbk ✓ ✓ ✓ ✓

  X X

  X

  34 SRSN Indo Acitama Tbk

  X

  63 SAIP Surabaya Agung Industri Pulp dan Kertas Tbk ✓ ✓

  X

  ✓ ✓ ✓ ✓

  62 TKIM Pabrik Kertas Tjiwi Kimia Tbk

  X

  ✓ ✓ ✓ ✓

  61 SPMA Suparma Tbk

  X X

  60 KBRI Kertas Basuki Rachmat Indonesia Tbk ✓ ✓ ✓

  59 INRU Toba Pulp Lestari Tbk ✓ ✓ ✓ ✓

  X

  X

  ✓ ✓ ✓ ✓

  58 INKP Indah Kiat Pulp & paper Tbk

  X

  57 FASW Fajar Surya Wisesa Tbk ✓ ✓ ✓ X

  X X

  X X

  56 DAJK Dwi Aneka Jaya Kemasindo Tbk ✓

  X X

  X X

  64 ASII Astra International Tbk ✓ ✓ ✓ ✓

  ✓

  X

  72 MASA Multistrada Arah Sarana Tbk ✓ ✓ ✓ ✓

  X

  71 LPIN Multi Prima Sejahtera Tbk ✓ ✓ ✓ ✓

  X

  ✓ ✓ ✓ ✓

  70 INDS Indospring Tbk

  X

  ✓ ✓ ✓ ✓

  69 IMAS Indomobil Sukses International Tbk

  68 GJTL Gajah Tunggal Tbk ✓ ✓ ✓ ✓

  X

  X

  ✓ ✓ ✓ ✓

  67 GDYR Goodyear Indonesia Tbk

  X

  ✓ ✓ ✓ ✓

  66 BRAM Indo Kordsa Tbk

  X

  ✓ ✓ ✓ ✓

  65 AUTO Astra Otoparts Tbk

  X X

  55 ALDO Alkindo Naratama Tbk

  ✓ ✓ ✓ ✓

  39 APLI Asiaplast Industries Tbk ✓ ✓ ✓ ✓

  X

  ✓ ✓ ✓ ✓

  42 IGAR Champion Pasific Indonesia Tbk

  7

  ✓ ✓ ✓ ✓ ✓

  41 FPNI Titan Kimia Nusantara Tbk

  X

  40 BRNA Berlina Tbk ✓ ✓ ✓ ✓

  X

  X

  ✓ ✓ ✓ ✓

  38 AKPI Argha Karya Prima Industry Tbk ✓ ✓ ✓ X

  6

  ✓ ✓ ✓ ✓ ✓

  37 AKKU Alam Karya Unggul Tbk

  X

  36 UNIC Unggul Indah Cahaya Tbk ✓ ✓ ✓ ✓

  X

  35 TPIA Chandra Asri Petrochemical ✓ ✓ ✓ ✓

  X

  43 IPOL Indopoly Swakarsa Industry Tbk

  X

  9

  49 CPIN Charoen Pokphand Indonesia Tbk ✓ ✓ ✓ ✓ X

  ✓ ✓ ✓ ✓ ✓

  54 TIRT Tirta Mahakam Resources Tbk

  8

  ✓ ✓ ✓ ✓ ✓

  53 SULI Sumalindo Lestari Jaya Tbk

  ✓ ✓ ✓ ✓ X

  52 SIPD Siearad Produce Tbk

  51 MAIN Malindo Feedmill Tbk ✓ ✓ ✓ ✓ X

  50 JPFA Japfa Comfeed Indonesia Tbk ✓ ✓ ✓ ✓ X

  ✓ ✓ X X X

  44 SIAP Sekawan Intipratama Tbk ✓ ✓ ✓ ✓

  48 DYNA Dynaplast Tbk

  X

  47 YPAS Yana Prima Hasta Persada Tbk ✓ ✓ ✓ ✓

  X

  ✓ ✓ ✓ ✓

  46 TRST Trias Sentosa Tbk

  X X

  ✓ ✓ ✓

  45 SIMA Siwani Makmur Tbk

  X

  X

  73 NIPS Nipress Tbk

  16

  ✓ ✓ ✓ ✓

  96 BIMA Primarindo Asia Infrastructure Tbk

  X

  95 BATA Sepatu Bata Tbk ✓ ✓ ✓ ✓

  X

  X X

  ✓ ✓

  94 PAFI Panasia Filamen Inti Tbk

  ✓ ✓ ✓ ✓ ✓

  97 SIMM Surya Intrindo Makmur Tbk

  93 UNTX Unitex Tbk

  X

  ✓ ✓ ✓ ✓

  92 UNIT Nusantara Inti Corpora Tbk

  X X

  X X

  91 TRIS Trisula International Tbk ✓

  X

  X

  ✓ ✓ X X

  X X

  X 105 ADES PT Akasha Wira International Tbk

  X X 110 DLTA PT Delta Djakarta Tbk ✓ ✓ ✓ ✓ X 111 ICBP PT Indofood CBP Sukses Makmur Tbk ✓ ✓ ✓ ✓

  ✓ ✓ ✓

  X X 109 DAVO PT Davomas Abadi Tbk

  ✓ ✓ ✓

  X X 108 CEKA PT Cahaya Kalbar Tbk

  X X

  X 106 AISA PT Tiga Pilar Sejahtera Food Tbk ✓ ✓ ✓ X X 107 ALTO PT Tri Banyan Tirta Tbk ✓

  ✓ ✓ ✓ ✓

  ✓ ✓ ✓ ✓

  X

  X 102 SCCO Supreme Cable Manufacturing and Commerce Tbk ✓ ✓ ✓ ✓ X 103 VOKS Voksel Electric Tbk ✓ ✓ ✓ ✓ X 104 PTSN Sat Nusa Persada Tbk

  ✓ ✓ ✓ ✓

  X 101 KBLM Kabelindo Murni Tbk

  ✓ ✓ ✓ ✓

  X 100 KBLI KMI Wire and Cable Tbk

  99 JECC Jembo Cable Company Tbk ✓ ✓ ✓ ✓

  X

  98 IKBI Sumi Indo Kabel Tbk ✓ ✓ ✓ ✓

  90 TFCO Tifico Fiber Indonesia Tbk ✓ ✓ ✓ ✓

  X X

  ✓ ✓ ✓ ✓

  ✓ ✓ ✓ ✓ ✓

  12

  ✓ ✓ ✓ ✓ ✓

  80 ESTI Ever Shine Tex Tbk

  X

  79 ERTX Eratex Djaya Tbk ✓ ✓ ✓ ✓

  11

  78 CNTX Century Textile Industry Tbk ✓ ✓ ✓ ✓ ✓

  10

  77 ARGO Argo Pantes Tbk

  ✓ ✓ ✓ ✓

  X

  ✓ ✓ ✓ ✓

  76 ADMG Polychem Indonesia Tbk

  X

  75 SMSM Selamat Sempurna Tbk ✓ ✓ ✓ ✓

  X

  74 PRAS Prima alloy steel Universal Tbk ✓ ✓ ✓ ✓

  X

  81 HDTX Panasia Indo Resources Tbk

  X

  ✓

  86 RICY Ricky Putra Globalindo Tbk ✓ ✓ ✓

  89 STAR Star Petrochem Tbk

  15

  ✓ ✓ ✓ ✓ ✓

  88 SSTM Sunson Textile Manufacturer Tbk

  X X

  X X

  87 SRIL Sri Rejeki Isman Tbk ✓

  X X

  14

  82 INDR Indo Rama Synthetic Tbk

  ✓ ✓ ✓ ✓ ✓

  85 POLY Asia Pasific Fibers Tbk

  X

  ✓ ✓ ✓ ✓

  84 PBRX Pan Brothers Tbk

  13

  83 MYTX Apac Citra Centertex Tbk ✓ ✓ ✓ ✓ ✓

  X

  ✓ ✓ ✓ ✓

  X

  112 INDF PT Indofood Sukses Makmur Tbk

  ✓ ✓ ✓ ✓

  X 131 TSPC PT Tempo Scan Pasific Tbk

  ✓ ✓ ✓ ✓

  X 132 MBTO PT Martina Berto Tbk

  ✓

  X X

  X X 133 MRAT PT Mustika Ratu Tbk

  ✓ ✓ ✓ ✓

  X 134 TCID PT Mandom Indonesia Tbk ✓ ✓ ✓ ✓ X 135 UNVR PT Unilever Indonesia Tbk

  X 136 CINT Chitose Internatonal Tbk

  X X 130 SQBB PT Taisho Pharmaceutical Indonesia Tbk

  ✓

  X X

  X X 137 KDSI Kedawung Setia Industrial Tbk ✓ ✓ ✓ ✓ X 138 KICI PT Kedaung Indah Can Tbk ✓ ✓ ✓ ✓ X 139 LMPI PT Langgeng Makmur Industry Tbk

  ✓ ✓ ✓ ✓

  X 140 GGRM Gudang Garam Tbk

  ✓ ✓ ✓ ✓

  X 141 HMSP Handjaya Mandala Sampoerna Tbk ✓ ✓ ✓ ✓ X 142 RMBA Bentoel International Investama Tbk ✓ ✓ ✓ ✓ X 143 WIIM Wismilak Inti Makmur Tbk

  ✓

  X X

  ✓ ✓ ✓ X

  X X

  ✓ ✓ ✓ ✓

  X 121 AQUA Aqua Golden Mississipi Tbk

  X 113 MLBI PT Multi Bintang Indonesia Tbk ✓ ✓ ✓ ✓ X 114 MYOR PT Mayora Indah Tbk ✓ ✓ ✓ ✓ X 115 PSDN PT Prashida Aneka Niaga Tbk

  ✓ ✓ ✓

  X X 116 ROTI PT Nippon Indosari Corporindo Tbk

  ✓ ✓ ✓ ✓

  X 117 SKBM PT Sekar Bumi Tbk ✓ ✓ ✓

  X X 118 SKLT PT Sekar Laut Tbk ✓ ✓ ✓ ✓ X 119 STTP PT Siantar Top Tbk

  ✓ ✓ ✓ ✓

  X 120 ULTJ PT Ultrajaya Milk Industry and Trading Company

  ✓ ✓ ✓ ✓

  ✓ ✓

  17 129 SIDO PT Industri Jamu & Farmasi Sido Muncul Tbk ✓

  X X

  X 122 DVLA PT Darya Varia Laboratoria Tbk ✓ ✓ ✓ ✓ X 123 INAF PT Indofarma (Persero) Tbk

  ✓ ✓ ✓ ✓

  X 124 KAEF PT Kimia Farma (Persero) Tbk

  ✓ ✓ ✓ ✓

  X 125 KLBF PT Kalbe Farma Tbk ✓ ✓ ✓ ✓ X 126 MERK PT Merck Tbk ✓ ✓ ✓ ✓ X 127 PYFA PT Pyridam Farma Tbk

  ✓ ✓ ✓ ✓

  X 128 SCPI PT Schering Plough Indonesia Tbk

  ✓ ✓ ✓ ✓ ✓

  X X Lampiran 2

  

Daftar Opini Audit Going Concern dan Opini Audit Non Going Concern

Opini Audit

No Kode Nama Perusahaan 2011 2012 2013

  MLIA Mulia Industrindo Tbk

  1

  1

  1

  1 JKSW Jakarta Kyoei Steel Works Tbk

  2 KRAS Krakatau Steel (Persero) Tbk

  3

  1

  1

  1 NIKL Pelat Timah Nusantara Tbk

  4

  1

  1

  1 BRPT Barito Pacific Tbk

  5

  1

  1

  1 AKKU Alam Karya Unggul Tbk

  6

  1

  1

  1 FPNI Lotte Chemical Titan Tbk

  7

  1

  1

  1 SULI SLJ Global Tbk

  8 TIRT Tirta Mahakam Resources Tbk

  9

  1

  1

  1 ARGO Argo Pantes Tbk

  10 CNTX Century Textile Industry Tbk

  11

  1

  1

  1 ESTI Ever Shine Tex Tbk

  12

  1

  1

  1 MYTX Apac Citra Centertex Tbk

  13 POLY Asia Pacific Fibers Tbk

  14

  1

  1

  1 SSTM Sunson Textile Manufacturer Tbk

  15

  1

  1 UNTX Unitex Tbk

  16 SCPI Merck Sharp Dohme Pharma Tbk

  17

  1

  1

  1 Lampiran 3

  

Daftar Sampel Perusahaan Manufaktur dengan Kualitas Auditnya

Kualitas Audit

No Kode Nama Perusahaan 2011 2012 2013

  MLIA Mulia Industrindo Tbk

  1

  1

  1

  1 JKSW Jakarta Kyoei Steel Works Tbk

  2 KRAS Krakatau Steel (Persero) Tbk

  3

  1

  1

  1 NIKL Pelat Timah Nusantara Tbk

  4

  1

  1

  1 BRPT Barito Pacific Tbk

  5

  1

  1

  1 AKKU Alam Karya Unggul Tbk

  6 FPNI Lotte Chemical Titan Tbk

  7

  1

  1

  1 SULI SLJ Global Tbk

  8

  1

  1

  1 TIRT Tirta Mahakam Resources Tbk

  9 ARGO Argo Pantes Tbk

  10 CNTX Century Textile Industry Tbk

  11

  1

  1

  1 ESTI Ever Shine Tex Tbk

  12

  1

  1

  1 MYTX Apac Citra Centertex Tbk

  13 POLY Asia Pacific Fibers Tbk

  14 SSTM Sunson Textile Manufacturer Tbk

  15 UNTX Unitex Tbk

  16

  1

  1

  1 SCPI Merck Sharp Dohme Pharma Tbk

  17

  1

  1

  1 Lampiran 4

  

Daftar Sampel Perusahaan Manufaktur dan Opini Audit Tahun sebelumnya

Opini Audit

No Kode Nama Perusahaan 2010 2011 2012

  MLIA Mulia Industrindo Tbk

  1

  1

  1

  1 JKSW Jakarta Kyoei Steel Works Tbk

  2 KRAS Krakatau Steel (Persero) Tbk

  3

  1

  1

  1 NIKL Pelat Timah Nusantara Tbk

  4

  1

  1

  1 BRPT Barito Pacific Tbk

  5

  1

  1

  1 AKKU Alam Karya Unggul Tbk

  6

  1

  1

  1 FPNI Lotte Chemical Titan Tbk

  7

  1

  1

  1 SULI SLJ Global Tbk

  8 TIRT Tirta Mahakam Resources Tbk

  9

  1

  1

  1 ARGO Argo Pantes Tbk

  10 CNTX Century Textile Industry Tbk

  11

  1

  1

  1 ESTI Ever Shine Tex Tbk

  12

  1

  1

  1 MYTX Apac Citra Centertex Tbk

  13 POLY Asia Pacific Fibers Tbk

  14

  1

  1

  1 SSTM Sunson Textile Manufacturer Tbk

  15

  1

  1 UNTX Unitex Tbk

  16 SCPI Merck Sharp Dohme Pharma Tbk

  17

  1

  1

  1 Lampiran 5

  

Nilai Leverage (debt to asset) Sampel Perusahaan Manufaktur Tahun 2011

No Nama Perusahaan Total Liabilities Total Asset Leverage

  Mulia Industrindo

  1 Tbk 5.246.609.771 6.119.185.665 0,857403265 Jakarta Kyoei Steel

  2 Works Tbk 669.902.232.231 287.131.908.141 2,333081811 Krakatau Steel 3 (Persero) Tbk 1.227.483 2.398.079 0,511860952 Pelat Timah

  4 Nusantara Tbk 52.624 101.751 0,517184106

  5 Barito Pacific Tbk 1.016.208 2.098.741 0,48419886 Alam Karya

  6 Unggul Tbk 5.832.610.570 11.767.293.414 0,495662882 Lotte Chemical

  7 Titan Tbk 209.362 331.274 0,631990437

  8 SLJ Global Tbk 1.654.048.778.442 1.413.681.184.412 1,170029563 Tirta Mahakam

  9 Resources Tbk 553.422.620.269 690.932.521.215 0,800979261

  10 Argo Pantes Tbk 1.349.618.405 1.709.908.215 0,789292895 Century Textile

  11 Industry Tbk 30.626.397 36.524.532 0,838515795 Ever Shine Tex

  12 Tbk 41.929.182 83.377.929 0,502881068 Apac Citra

  13 Centertex Tbk 1.784.606.616.024 1.848.394.822.216 0,965489945 Asia Pacific Fibers

  14 Tbk 1.218.898.379 452.635.312 2,692892814 Sunson Textile

  15 Manufacturer Tbk 661.753.916.338 843.450.156.961 0,784579754

  16 Unitex Tbk 36.653.943 18.344.212 1,998120334 Merck Sharp

  17 Dohme Pharma 290.921.862 312.518.674 0,930894331

  Lampiran 6

  

Nilai Leverage (debt to asset) Sampel Perusahaan Manufaktur Tahun 2012

No Nama Perusahaan Total Liabilities Total Asset Leverage

  Mulia Industrindo

  1 Tbk 5.321.387.013 6.558.955.234 0,811316257 Jakarta Kyoei Steel

  2 Works Tbk 677.941.498.373 278.718.823.565 2,432349167 Krakatau Steel 3 (Persero) Tbk 1.445.961 2.561.947 0,564399264 Pelat Timah

  4 Nusantara Tbk 67.958 110.616 0,614359586

  5 Barito Pacific Tbk 1.150.885 2.120.461 0,54275226 Alam Karya

  6 Unggul Tbk 6.675.164.650 10.582.842.395 0,630753478 Lotte Chemical

  7 Titan Tbk 212.800 318.238 0,66868193

  8 SLJ Global Tbk 1.475.195.895.066 1.428.778.840.556 1,032487221 Tirta Mahakam

  9 Resources Tbk 574.356.916.834 679.649.204.257 0,845078481

  10 Argo Pantes Tbk 1.588.347.551 1.809.813.835 0,877630351 Century Textile

  11 Industry Tbk 28.899.914 31.155.757 0,927594666 Ever Shine Tex

  12 Tbk 43.895.161 80.464.521 0,545521933 Apac Citra

  13 Centertex Tbk 1.864.250.275.649 1.803.323.308.102 1,033785937 Asia Pacific Fibers

  14 Tbk 1.201.091.140 403.252.291 2,978510394 Sunson Textile

  15 Manufacturer Tbk 525.337.311.071 810.275.583.968 0,648343997

  16 Unitex Tbk 36.253.797 16.714.611 2,168988378 Merck Sharp

  17 Dohme Pharma 423.212.410 440.498.391 0,960758129

  Lampiran 7

  

Nilai Leverage (debt to asset) Sampel Perusahaan Manufaktur Tahun 2013

No Nama Perusahaan Total Liabilities Total Asset Leverage

  Mulia Industrindo

  1 Tbk 5.999.787.094 7.189.899.445 0,83447441 Jakarta Kyoei Steel

  2 Works Tbk 670.190.389.365 262.386.019.471 2,554215315 Krakatau Steel 3 (Persero) Tbk 1.327.451 2.379.504 0,557868783 Pelat Timah

  4 Nusantara Tbk 81.484 124.420 0,654910786

  5 Barito Pacific Tbk 1.261.910 2.321.070 0,543675977 Alam Karya

  6 Unggul Tbk 42.758.443.320 45.208.352.407 0,945808485 Lotte Chemical

  7 Titan Tbk 190.541 289.829 0,657425585

  8 SLJ Global Tbk 1.313.137 941.141 1,395260646 Tirta Mahakam

  9 Resources Tbk 664.163.283.789 723.177.125.785 0,918396421

  10 Argo Pantes Tbk 2.018.114.949 2.345.032.586 0,860591431 Century Textile

  11 Industry Tbk 28.903.126 31.045.592 0,930989688 Ever Shine Tex

  12 Tbk 43.752.845 73.651.605 0,594051481 Apac Citra

  13 Centertex Tbk 2.199.024.993.140 2.095.467.423.419 1,049419795 Asia Pacific Fibers

  14 Tbk 1.181.392.184 353.491.404 3,342067645 Sunson Textile

  15 Manufacturer Tbk 530.156.259.856 801.866.397.035 0,661152858

  16 Unitex Tbk 36.643.052 18.807.091 1,948363625 Merck Sharp

  17 Dohme Pharma 736.010.824 746.401.836 0,986078528

  Lampiran 8

  

Nilai Likuiditas (current ratio) Sampel Perusahaan Manufaktur Tahun 2011

No Nama Perusahaan Current Asset Current Liabilities Current Ratio

  Mulia Industrindo

  1 Tbk 1342733528,00 869330538,00 1,544560405 Jakarta Kyoei Steel

  2 Works Tbk 110983042371,00 8983230454,00 12,35446902 Krakatau Steel 3 (Persero) Tbk 1486117,00 1015049,00 1,464084 Pelat Timah

  4 Nusantara Tbk 72191,00 47629,00 1,51569422

  5 Barito Pacific Tbk 767343,00 385554,00 1,990234831 Alam Karya

  6 Unggul Tbk 1971884258,00 5817696181,00 0,338945898 Lotte Chemical

  7 Titan Tbk 153114,00 173943,00 0,880253876

  8 SLJ Global Tbk 31259797884,00 1467638162946,00 0,02129939 Tirta Mahakam

  9 Resources Tbk 503093756413,00 348155114205,00 1,445027621

  10 Argo Pantes Tbk 301305362,00 290787674,00 1,036169649 Century Textile

  11 Industry Tbk 15058282,00 14202773,00 1,06023535 Ever Shine Tex

  12 Tbk 46316176,00 39035578,00 1,186511853 Apac Citra

  13 Centertex Tbk 454582683067,00 978511549980,00 0,464565475 Asia Pacific Fibers

  14 Tbk 231660952,00 1167418530,00 0,198438646 Sunson Textile

  15 Manufacturer Tbk 469277014808,00 374173142153,00 1,254170762

  16 Unitex Tbk 9516208,00 34254416,00 0,27780967 Merck Sharp

  17 Dohme Pharma 257330180,00 68090278,00 3,779249954

  Lampiran 9

  

Nilai Likuiditas (current ratio) Sampel Perusahaan Manufaktur Tahun 2012

No Nama Perusahaan Current Asset Current Liabilities Current Ratio

  Mulia Industrindo

  1 Tbk 1418657427,00 967054285,00 1,466988409 Jakarta Kyoei Steel

  2 Works Tbk 102583924976,00 16992297161,00 6,03708398 Krakatau Steel 3 (Persero) Tbk 1399654,00 1244435,00 1,1247305 Pelat Timah

  4 Nusantara Tbk 76088,00 62982,00 1,208091201

  5 Barito Pacific Tbk 755866,00 494418,00 1,528799518 Alam Karya

  6 Unggul Tbk 1539880712,00 6582652121,00 0,233930137 Lotte Chemical

  7 Titan Tbk 155382,00 170256,00 0,91263744

  8 SLJ Global Tbk 494039087216,00 1324672722609,00 0,372951808 Tirta Mahakam

  9 Resources Tbk 488586868029,00 409076591071,00 1,194365257

  10 Argo Pantes Tbk 392895040,00 498084668,00 0,788811753 Century Textile

  11 Industry Tbk 12557214,00 12395295,00 1,01306294 Ever Shine Tex

  12 Tbk 43843064,00 43873453,00 0,999307349 Apac Citra

  13 Centertex Tbk 424242857298,00 842155819968,00 0,503758149 Asia Pacific Fibers

  14 Tbk 237040523,00 1168591530,00 0,202842924 Sunson Textile

  15 Manufacturer Tbk 428479361379,00 249010900037,00 1,720725323

  16 Unitex Tbk 7657431,00 33990138,00 0,225283904 Merck Sharp

  17 Dohme Pharma 263570315,00 96983980,00 2,717668578

  Lampiran 10

  

Nilai Likuiditas (current ratio) Sampel Perusahaan Manufaktur Tahun 2013

No Nama Perusahaan Current Asset Current Liabilities Current Ratio

  Mulia Industrindo

  1 Tbk 1504650594,00 1332135012,00 1,129503076 Jakarta Kyoei Steel

  2 Works Tbk 107859908254,00 9385313775,00 11,49241366 Krakatau Steel 3 (Persero) Tbk 1095219,00 1138147,00 0,962282552 Pelat Timah

  4 Nusantara Tbk 91906,00 77465,00 1,186419673

  5 Barito Pacific Tbk 853890,00 632878,00 1,349217385 Alam Karya

  6 Unggul Tbk 18923732343,00 25267433603,00 0,74893765 Lotte Chemical

  7 Titan Tbk 137976,00 146716,00 0,940429128

  8 SLJ Global Tbk 244245,00 845368,00 0,288921511 Tirta Mahakam

  9 Resources Tbk 401184930295,00 409236836600,00 0,980324581

  10 Argo Pantes Tbk 628813351,00 932372686,00 0,67442275 Century Textile

  11 Industry Tbk 13480252,00 27578010,00 0,488804377 Ever Shine Tex

  12 Tbk 37434687,00 43380430,00 0,86293951 Apac Citra

  13 Centertex Tbk 514298972804,00 1071645734597,00 0,479915103 Asia Pacific Fibers

  14 Tbk 235768872,00 1131770492,00 0,208318624 Sunson Textile

  15 Manufacturer Tbk 415053316392,00 315809046109,00 1,314254045

  16 Unitex Tbk 8843737,00 34544761,00 0,256008053 Merck Sharp

  17 Dohme Pharma 523119344,00 200738824,00 2,605969954

  Lampiran 11

  

Nilai Profitabilitas (ROA) Sampel Perusahaan Manufaktur Tahun 2011

No Nama Perusahaan Net Income Total Asset ROA

  Mulia Industrindo

  1 Tbk -17914711,00 6119185665,00 -0,00292763 Jakarta Kyoei Steel

  2 Works Tbk -2651145245,00 287131908141,00 -0,009233196 Krakatau Steel 3 (Persero) Tbk 162008,00 2398079,00 0,067557407 Pelat Timah

  4 Nusantara Tbk -1563,00 101751,00 -0,015361028

  5 Barito Pacific Tbk -23578,00 2098741,00 -0,011234354 Alam Karya

  6 Unggul Tbk -6457648230,00 11767293414,00 -0,548779401 Lotte Chemical

  7 Titan Tbk -10987,00 331274,00 -0,033165899

  8 SLJ Global Tbk -298428988260,00 1413681184412,00 -0,21110063 Tirta Mahakam

  9 Resources Tbk 2474449900,00 690932521215,00 0,003581319

  10 Argo Pantes Tbk -196154120,00 1709908215,00 -0,114716169 Century Textile

  11 Industry Tbk 3690642,00 36524532,00 0,101045566 Ever Shine Tex

  12 Tbk 1234944,00 83377929,00 0,014811402 Apac Citra

  13 Centertex Tbk -141503909639,00 1848394822216,00 -0,076555024 Asia Pacific Fibers

  14 Tbk -36178327,00 452635312,00 -0,079928203 Sunson Textile

  15 Manufacturer Tbk -29660266844,00 843450156961,00 -0,035165406

  16 Unitex Tbk -788453,00 18344212,00 -0,042981023 Merck Sharp

  17 Dohme Pharma -28179746,00 312518674,00 -0,090169799

  Lampiran 12

  

Nilai Profitabilitas (ROA) Sampel Perusahaan Manufaktur Tahun 2012

No Nama Perusahaan Net Income Total Asset ROA

  Mulia Industrindo

  1 Tbk -23516679,00 6558955234,00 -0,003585431 Jakarta Kyoei Steel

  2 Works Tbk -16452350718,00 278718823565,00 -0,059028488 Krakatau Steel 3 (Persero) Tbk -15471,00 2561947,00 -0,006038767 Pelat Timah

  4 Nusantara Tbk -7426,00 110616,00 -0,067133145

  5 Barito Pacific Tbk -146468,00 2120461,00 -0,069073659 Alam Karya

  6 Unggul Tbk -2685529382,00 10582842395,00 -0,253762579 Lotte Chemical

  7 Titan Tbk -9301,00 318238,00 -0,029226554

  8 SLJ Global Tbk -116954021856,00 1428778840556,00 -0,081855931 Tirta Mahakam

  9 Resources Tbk -39831440845,00 679649204257,00 -0,058605882

  10 Argo Pantes Tbk -145001543,00 1809813835,00 -0,08011959 Century Textile

  11 Industry Tbk -3642292,00 31155757,00 -0,116905906 Ever Shine Tex

  12 Tbk -5744393,00 80464521,00 -0,071390383 Apac Citra

  13 Centertex Tbk -156062791209,00 1803323308102,00 -0,08654177 Asia Pacific Fibers

  14 Tbk -41759997,00 403252291,00 -0,103557991 Sunson Textile

  15 Manufacturer Tbk -18315706621,00 810275583968,00 -0,022604293

  16 Unitex Tbk -1200327,00 16714611,00 -0,071813038 Merck Sharp

  17 Dohme Pharma -11786155,00 440498391,00 -0,026756409

  Lampiran 13

  

Nilai Profitabilitas (ROA) Sampel Perusahaan Manufaktur Tahun 2013

No Nama Perusahaan Net Income Total Asset ROA

  Mulia Industrindo

  1 Tbk 443724925,00 7189899445,00 0,061715039 Jakarta Kyoei Steel

  2 Works Tbk -7968797416,00 262386019471,00 -0,030370511 Krakatau Steel 3 (Persero) Tbk -14747,00 2379504,00 -0,00619751 Pelat Timah

  4 Nusantara Tbk 503,00 124420,00 0,004042758

  5 Barito Pacific Tbk -14390,00 2321070,00 -0,006199727 Alam Karya

  6 Unggul Tbk 967048546,00 45208352407,00 0,021390927 Lotte Chemical

  7 Titan Tbk -6804,00 289829,00 -0,023475912

  8 SLJ Global Tbk -290995,00 941141,00 -0,30919384 Tirta Mahakam

  9 Resources Tbk -189085749281,00 723177125785,00 -0,261465335

  10 Argo Pantes Tbk 6071616,00 2345032586,00 0,002589139 Century Textile

  11 Industry Tbk -113377,00 31045592,00 -0,003651952 Ever Shine Tex

  12 Tbk -6637653,00 73651605,00 -0,090122313 Apac Citra

  13 Centertex Tbk -22622994632,00 2095467423419,00 -0,010796157 Asia Pacific Fibers

  14 Tbk -36465504,00 353491404,00 -0,103158107 Sunson Textile

  15 Manufacturer Tbk -16784886997,00 801866397035,00 -0,020932274

  16 Unitex Tbk 1701011,00 18807091,00 0,090445194 Merck Sharp

  17 Dohme Pharma -6370864,00 746401836,00 -0,008535435

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