Faktor – Faktor yang Mempengaruhi Audit Delay pada Perusahaan Industri Manufaktur yang terdaftar di Bursa Efek Indonesia

95

Lampiran 1. Populasi Perusahaan Industri Manufaktur yang terdaftar di
Bursa Efek Indonesia Tahun 2011 – 2013

No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15

16
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23
24
25
26
27
28
29
30
31
32
33
34
35

36
37
38
39
40
41
42
43

Populasi Penelitian
Holcim Indonesia Tbk.
Indocement Tunggal Prakarsa Tbk.
Semen Baturaja, Tbk
Semen Gresik (Persero) Tbk.
Wijaya Karya Benton, Tbk
Arwana Citramulia Tbk.
Asahimas Flat Glass Tbk.
Intikeramik Alamasri Industri Tbk.
Keramika Indonesia Assosiasi Tbk.
Mulia Industrindo Tbk

Surya Toto Indonesia, Tbk
Alumindo Light Metal Industry Tbk.
Betonjaya Manunggal Tbk
Citra Tubindo Tbk
Gunawan Dianjaya Steel Tbk.
Indal Aluminium Industry Tbk.
Sumber Energy Andalan, Tbk
Itamaraya Gold Industry Tbk
Jakarta Kyoei Steel Works Ltd Tbk
Jaya Pari Steel Tbk
Krakatau Steel, Tbk
Lion Metal Works Tbk.
Lion Mesh Prima Tbk.
Pelangi Indah Canindo Tbk.
Pelat Timah Nusantara Tbk
Sarana Central Bajatama, Tbk
Steel Pipe Industry of Indonesia, Tbk
Tembaga Mulia Semanan Tbk.
Barito Pacific Tbk.
Budi Starch & Sweetener Tbk.

Budi Acid Jaya Tbk.
Duta Pertiwi Nusantara Tbk
Ekadharma International Tbk.
Eterindo Wahanatama Tbk.
Indo Acidatama Tbk.
Intanwijaya Internasional Tbk.
Sorini Agro Asia Corporinndo Tbk.
Chandra Asri Petrochemical, Tbk
Tri Polyta Indonesia Tbk
Unggul Indah Cahaya Tbk.
Aneka Kemasindo Utama Tbk.
Alam Karya Unggul, Tbk
Argha Karya Prima Industries Tbk.

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44
45

46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65

66
67
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69
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71
72
73
74
75
76
77
78
79
80
81
82
83
84
85

86
87
88
89
90
91

Asiaplast Industries Tbk.
Berlina Tbk.
Dynaplast Tbk
Indopoly Swakarsa Industry Tbk
Champhoin Pasific Indonesia
Kageo Igar Jaya Tbk.
Sekawan Intipratama Tbk.
Siwani Makmur Tbk.
Titan Kimia Nusantara Tbk. (lotte)
Trias Sentosa Tbk
Tunas Alfin Tbk. (A) *
Tunas Alfin Tbk (B)
Yanaprima Hastapersada Tbk.

Charoen Pokphand Indonesia Tbk.
JAPFA Comfeed Indonesia Tbk.
Malindo Feedmill Tbk
Sierad Produce Tbk.
Daya Sakti Unggul Corporation Tbk.
SLJ Global, Tbk
Sumalindo Lestari Jaya Tbk.
Tirta Mahakam Resources Tbk
Alkindo Naratama, Tbk
Dwi Aneka Jaya Kemasindo, Tbk
Fajar Surya Wisesa Tbk.
Indah Kiat Pulp & Paper Corp Tbk.
Kertas Basuki Rachmat Indonesia Tbk.
Suparma Tbk.
Surabaya Agung Industry Pulp Tbk.
Pabrik Kertas Tjiwi Kimia Tbk.
Toba Pulp Lestari Tbk.
Grad Kartech, Tbk
Allbond Makmur Usaha Tbk
Astra International Tbk.

Astra Otoparts Tbk.
Gajah Tunggal Tbk
Goodyear Indonesia Tbk.
Indo Kordsa Tbk.
Indomobil Sukses Internasional Tbk.
Indospring Tbk
Multi Prima Sejahtera Tbk.
Multistrada Arah Sarana Tbk.
Nipress Tbk.
Prima Alloy Steel Universal Tbk
Selamat Sempurna Tbk
APAC Citra Centertex Tbk.
Argo Pantes Tbk.
Century Textil Industry (Centex) PS Tbk
Century Textil Industry (Centex) Tbk. (Seri B)

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92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111

112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
136
137
138
139

Delta Dunia Makmur Tbk.
Eratex Djaja Tbk
Ever Shine Tex Tbk
ICTSI Jasa Prima, Tbk
Hanson Internasional Seri B Tbk
Hanson Internasional Tbk
Indorama Syntetics Tbk
Karwell Indonesia Tbk.
Nusantara Inti Corpora Tbk.
Pan Brothers Tbk.
Panasia Filament Inti Tbk.
Panasia Indosyntex Tbk. (Indo Resources)
Polychem Indonesia Tbk.
Asia Pacific Fibers Tbk
Ricky Putra Globalindo Tbk.
Roda Vivatex Tbk.
Sri Rezeky Ismam, Tbk
Star Petrochem Tbk
Sunson Textile Manufacturer Tbk.
(Tifico) Teijin Indonesia Fiber Tbk.
Trisula Internasional, Tbk
Unitex Tbk.
Primarindo Asia Infrastructure Tbk.
Sepatu Bata Tbk
Surya Intrindo Makmur Tbk.
GT Kabel Indonesia Tbk.
Jembo Cable Company Tbk.
Kabelindo Murni Tbk.
KMI Wire and Cable Tbk
Sumi Indo Kabel Tbk.
Supreme Cable Manufacturing & Commerce Tbk. (Sucaco)
Voksel Electric Tbk
Sat Nusapersada, Tbk
Akasha Wira International Tbk.
Aqua Golden Mississippi Tbk
Cahaya Kalbar Tbk.(Wilmar Cahaya Indonesia,)
Davomas Abadi Tbk.
Delta Djakarta Tbk
Indofood CBP Sukses Makmur Tbk.
Indofood Sukses Makmur Tbk.
Mayora Indah Tbk
Multi Bintang Indonesia Tbk
Nippon Indah Sari, Tbk
Prashidha Aneka Niaga Tbk.
Sekar Bumi, Tbk
Sekar Laut Tbk.
Siantar TOP Tbk
Tiga Pilar Sejahtera Food Tbk.

Universitas Sumatera Utara

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140
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143
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146
147
148
149
150
151
152
153
154
155
156
157
158
159
160
161
162
163
164
165
166

Tri Banyan Tirta, Tbk
Ultra Jaya Milk Tbk
BAT Indonesia Tbk
Gudang Garam Tbk
HM Sampoerna Tbk
Bentoel International Investama Tbk
Wismilak Intimakmur, Tbk
Taisho Pharmaceutical I. Tbk.
Taisho Pharmaceutical I Tbk (PS)
Darya-Varia Laboratoria Tbk
Indofarma Tbk.
Industri Jamu dan Farmasi Sidomuncul, Tbk
Kalbe Farma Tbk.
Kimia Farma (Persero) Tbk.
Merck Tbk.
Pyridam Farma Tbk.
Merck Sharp Dohme Pharma Tbk.
Schering Plough Indonesia Tbk.
Tempo Scan Pacific Tbk.
Mandom Indonesia Tbk.
Martina Berto, Tbk
Mustika Ratu Tbk.
Sara Lee Body Care Indonesia, Tbk
Unilever Indonesia Tbk.
Kedaung Indah Can Tbk.
Kedawung Setia Industrial Tbk.
Langgeng Makmur Industri Tbk.

Sumber : IDX Fact Book 2012 - 2014, diakses tanggal 15 Januari 2015

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99

Lampiran 2 : Sampel Penelitian berdasarkan Criteria Purposive Sampling
(CPS)

No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41

Populasi Penelitian
Holcim Indonesia Tbk.
Indocement Tunggal Prakarsa Tbk.
Semen Baturaja, Tbk
Semen Gresik (Persero) Tbk.
Wijaya Karya Benton, Tbk
Arwana Citramulia Tbk.
Asahimas Flat Glass Tbk.
Intikeramik Alamasri Industri Tbk.
Keramika Indonesia Assosiasi Tbk.
Mulia Industrindo Tbk
Surya Toto Indonesia, Tbk
Alumindo Light Metal Industry Tbk.
Betonjaya Manunggal Tbk
Citra Tubindo Tbk
Gunawan Dianjaya Steel Tbk.
Indal Aluminium Industry Tbk.
Sumber Energy Andalan, Tbk
Itamaraya Gold Industry Tbk
Jakarta Kyoei Steel Works Ltd Tbk
Jaya Pari Steel Tbk
Krakatau Steel, Tbk
Lion Metal Works Tbk.
Lion Mesh Prima Tbk.
Pelangi Indah Canindo Tbk.
Pelat Timah Nusantara Tbk
Sarana Central Bajatama, Tbk
Steel Pipe Industry of Indonesia, Tbk
Tembaga Mulia Semanan Tbk.
Barito Pacific Tbk.
Budi Starch & Sweetener Tbk.
Budi Acid Jaya Tbk.
Duta Pertiwi Nusantara Tbk
Ekadharma International Tbk.
Eterindo Wahanatama Tbk.
Indo Acidatama Tbk.
Intanwijaya Internasional Tbk.
Sorini Agro Asia Corporinndo Tbk.
Chandra Asri Petrochemical, Tbk
Tri Polyta Indonesia Tbk
Unggul Indah Cahaya Tbk.
Aneka Kemasindo Utama Tbk.

CPS Sampel
1 2
(S)
 S1
 S2
Gugur
 x
 x
Gugur
Gugur
 x
 x
Gugur
 S3
 S4
 S5
 S6
 S7
 S8
 S9
 S10
 S11
 S12
Gugur
 x
 x
Gugur
 S13
 S14
 S15
 S16
 S17
 S18
 S19
 x
Gugur
Gugur
 x
 S20
 S21
 x
Gugur
 x
Gugur
 S22
 S23
 S24
 S25
 S26
 S27
 x
Gugur
Gugur
 x
 S28
Gugur
 x

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42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89

Alam Karya Unggul, Tbk
Argha Karya Prima Industries Tbk.
Asiaplast Industries Tbk.
Berlina Tbk.
Dynaplast Tbk
Indopoly Swakarsa Industry Tbk
Champhoin Pasific Indonesia
Kageo Igar Jaya Tbk.
Sekawan Intipratama Tbk.
Siwani Makmur Tbk.
Titan Kimia Nusantara Tbk. (lotte)
Trias Sentosa Tbk
Tunas Alfin Tbk. (A) *
Tunas Alfin Tbk (B)
Yanaprima Hastapersada Tbk.
Charoen Pokphand Indonesia Tbk.
JAPFA Comfeed Indonesia Tbk.
Malindo Feedmill Tbk
Sierad Produce Tbk.
Daya Sakti Unggul Corporation Tbk.
SLJ Global, Tbk
Sumalindo Lestari Jaya Tbk.
Tirta Mahakam Resources Tbk
Alkindo Naratama, Tbk
Dwi Aneka Jaya Kemasindo, Tbk
Fajar Surya Wisesa Tbk.
Indah Kiat Pulp & Paper Corp Tbk.
Kertas Basuki Rachmat Indonesia Tbk.
Suparma Tbk.
Surabaya Agung Industry Pulp Tbk.
Pabrik Kertas Tjiwi Kimia Tbk.
Toba Pulp Lestari Tbk.
Grad Kartech, Tbk
Allbond Makmur Usaha Tbk
Astra International Tbk.
Astra Otoparts Tbk.
Gajah Tunggal Tbk
Goodyear Indonesia Tbk.
Indo Kordsa Tbk.
Indomobil Sukses Internasional Tbk.
Indospring Tbk
Multi Prima Sejahtera Tbk.
Multistrada Arah Sarana Tbk.
Nipress Tbk.
Prima Alloy Steel Universal Tbk
Selamat Sempurna Tbk
APAC Citra Centertex Tbk.
Argo Pantes Tbk.

 x



 x
 x
 x
 x




 x
 x





 x
 x
 x

 x
 x




 x


 x
 x















Gugur
S29
S30
S31
Gugur
Gugur
Gugur
Gugur
S32
S33
S34
S35
Gugur
Gugur
S36
S37
S38
S39
S40
Gugur
Gugur
Gugur
S41
Gugur
Gugur
S42
S43
S44
S45
Gugur
S46
S47
Gugur
Gugur
S48
S49
S50
S51
S52
S53
S54
S55
S56
S57
S58
S59
S60
S61

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90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
136
137

Century Textil Industry (Centex) PS Tbk
Century Textil Industry (Centex) Tbk. (Seri B)
Delta Dunia Makmur Tbk.
Eratex Djaja Tbk
Ever Shine Tex Tbk
ICTSI Jasa Prima, Tbk
Hanson Internasional Seri B Tbk
Hanson Internasional Tbk
Indorama Syntetics Tbk
Karwell Indonesia Tbk.
Nusantara Inti Corpora Tbk.
Pan Brothers Tbk.
Panasia Filament Inti Tbk.
Panasia Indosyntex Tbk. (Indo Resources)
Polychem Indonesia Tbk.
Asia Pacific Fibers Tbk
Ricky Putra Globalindo Tbk.
Roda Vivatex Tbk.
Sri Rezeky Ismam, Tbk
Star Petrochem Tbk
Sunson Textile Manufacturer Tbk.
(Tifico) Teijin Indonesia Fiber Tbk.
Trisula Internasional, Tbk
Unitex Tbk.
Primarindo Asia Infrastructure Tbk.
Sepatu Bata Tbk
Surya Intrindo Makmur Tbk.
GT Kabel Indonesia Tbk.
Jembo Cable Company Tbk.
Kabelindo Murni Tbk.
KMI Wire and Cable Tbk
Sumi Indo Kabel Tbk.
Supreme Cable Manufacturing & Commerce Tbk. (Sucaco)
Voksel Electric Tbk
Sat Nusapersada, Tbk
Akasha Wira International Tbk.
Aqua Golden Mississippi Tbk
Cahaya Kalbar Tbk.(Wilmar Cahaya Indonesia,)
Davomas Abadi Tbk.
Delta Djakarta Tbk
Indofood CBP Sukses Makmur Tbk.
Indofood Sukses Makmur Tbk.
Mayora Indah Tbk
Multi Bintang Indonesia Tbk
Nippon Indah Sari, Tbk
Prashidha Aneka Niaga Tbk.
Sekar Bumi, Tbk
Sekar Laut Tbk.





 x
 x



 x


 x





 x
 x


 x



 x
 x


 x





 x




 x


 x

 x


S62
S63
S64
S65
Gugur
Gugur
S65
S66
S67
Gugur
S68
S69
Gugur
S70
S71
S72
S73
S74
Gugur
Gugur
S75
S76
Gugur
S77
S78
S79
Gugur
Gugur
S80
S81
Gugur
S82
S83
S84
S85
S86
Gugur
S87
S89
S90
S91
Gugur
S92
S93
Gugur
S94
Gugur
S95

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138
139
140
141
142
143
144
145
146
147
148
149
150
151
152
153
154
155
156
157
158
159
160
161
162
163
164
165
166

Siantar TOP Tbk
Tiga Pilar Sejahtera Food Tbk.
Tri Banyan Tirta, Tbk
Ultra Jaya Milk Tbk
BAT Indonesia Tbk
Gudang Garam Tbk
HM Sampoerna Tbk
Bentoel International Investama Tbk
Wismilak Intimakmur, Tbk
Taisho Pharmaceutical I. Tbk.
Taisho Pharmaceutical I Tbk (PS)
Darya-Varia Laboratoria Tbk
Indofarma Tbk.
Industri Jamu dan Farmasi Sidomuncul, Tbk
Kalbe Farma Tbk.
Kimia Farma (Persero) Tbk.
Merck Tbk.
Pyridam Farma Tbk.
Merck Sharp Dohme Pharma Tbk.
Schering Plough Indonesia Tbk.
Tempo Scan Pacific Tbk.
Mandom Indonesia Tbk.
Martina Berto, Tbk
Mustika Ratu Tbk.
Sara Lee Body Care Indonesia, Tbk
Unilever Indonesia Tbk.
Kedaung Indah Can Tbk.
Kedawung Setia Industrial Tbk.
Langgeng Makmur Industri Tbk.



 x

 x



 x




 x




 x
 x


 x

 x





S96
S97
Gugur
S98
Gugur
S99
S100
S101
Gugur
S102
S103
S104
S105
Gugur
S106
S107
S108
S109
Gugur
Gugur
S110
S111
Gugur
S112
Gugur
S113
S114
S115
S116

Sumber : Lampiran 1

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Lampiran 3. Audit Delay Perusahaan Industri Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2011 – 2013
No

Nama Perusahaan

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25

Holcim Indonesia Tbk.
Indocement Tunggal Prakarsa Tbk.
Asahimas Flat Glass Tbk.
Intikeramik Alamasri Industri Tbk.
Keramika Indonesia Assosiasi Tbk.
Mulia Industrindo Tbk
Surya Toto Indonesia, Tbk
Alumindo Light Metal Industry Tbk.
Betonjaya Manunggal Tbk
Citra Tubindo Tbk
Gunawan Dianjaya Steel Tbk.
Indal Aluminium Industry Tbk.
Jakarta Kyoei Steel Works Ltd Tbk
Jaya Pari Steel Tbk
Krakatau Steel, Tbk
Lion Metal Works Tbk.
Lion Mesh Prima Tbk.
Pelangi Indah Canindo Tbk.
Pelat Timah Nusantara Tbk
Tembaga Mulia Semanan Tbk.
Barito Pacific Tbk.
Duta Pertiwi Nusantara Tbk
Ekadharma International Tbk.
Eterindo Wahanatama Tbk.
Indo Acidatama Tbk.

Lama Audit (Hari)
2011 2012 2013
118
118
116
111
88
126
90
96
103
85
84
96
150
146
151
128
118
136
102
96
101
126
134
135
135
136
137
141
83
142
135
96
133
88
110
115
111
141
86
118
132
133
90
123
126
93
114
116
86
132
136
91
141
142
100
128
147
101
136
156
84
142
151
98
113
133
110
96
126
132
94
138
133
75
124

Audit Delay (Hari)
2011 2012 2013
28
28
26
21
-2
36
0
6
13
-5
-6
6
60
56
61
38
28
46
12
6
11
36
44
45
45
46
47
51
-7
52
45
6
43
-2
20
25
21
51
-4
28
42
43
0
33
36
3
24
26
-4
42
46
1
51
52
10
38
57
11
46
66
-6
52
61
8
23
43
20
6
36
42
4
48
43
-15
34

Denda Audit Delay (Rp)
2011
2012
2013
28,000,000.00
28,000,000.00
26,000,000.00
21,000,000.00
-2,000,000.00
36,000,000.00
0.00
6,000,000.00
13,000,000.00
-5,000,000.00
-6,000,000.00
6,000,000.00
60,000,000.00
56,000,000.00
61,000,000.00
38,000,000.00
28,000,000.00
46,000,000.00
12,000,000.00
6,000,000.00
11,000,000.00
36,000,000.00
44,000,000.00
45,000,000.00
45,000,000.00
46,000,000.00
47,000,000.00
51,000,000.00
-7,000,000.00
52,000,000.00
45,000,000.00
6,000,000.00
43,000,000.00
-2,000,000.00
20,000,000.00
25,000,000.00
21,000,000.00
51,000,000.00
-4,000,000.00
28,000,000.00
42,000,000.00
43,000,000.00
0.00
33,000,000.00
36,000,000.00
3,000,000.00
24,000,000.00
26,000,000.00
-4,000,000.00
42,000,000.00
46,000,000.00
1,000,000.00
51,000,000.00
52,000,000.00
10,000,000.00
38,000,000.00
57,000,000.00
11,000,000.00
46,000,000.00
66,000,000.00
-6,000,000.00
52,000,000.00
61,000,000.00
8,000,000.00
23,000,000.00
43,000,000.00
20,000,000.00
6,000,000.00
36,000,000.00
42,000,000.00
4,000,000.00
48,000,000.00
43,000,000.00
-15,000,000.00
34,000,000.00

Universitas Sumatera Utara

104
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54

Intanwijaya Internasional Tbk.
Sorini Agro Asia Corporinndo Tbk.*)
Unggul Indah Cahaya Tbk.
Argha Karya Prima Industries Tbk.
Asiaplast Industries Tbk.
Berlina Tbk.
Sekawan Intipratama Tbk.
Siwani Makmur Tbk.
Titan Kimia Nusantara Tbk. (lotte)
Trias Sentosa Tbk
Yanaprima Hastapersada Tbk.
Charoen Pokphand Indonesia Tbk.
JAPFA Comfeed Indonesia Tbk.
Malindo Feedmill Tbk
Sierad Produce Tbk.
Tirta Mahakam Resources Tbk
Fajar Surya Wisesa Tbk.
Indah Kiat Pulp & Paper Corp Tbk.
Kertas Basuki Rachmat Indonesia Tbk.
Suparma Tbk.
Pabrik Kertas Tjiwi Kimia Tbk.
Toba Pulp Lestari Tbk.
Astra International Tbk.
Astra Otoparts Tbk.
Gajah Tunggal Tbk
Goodyear Indonesia Tbk.
Indo Kordsa Tbk.
Indomobil Sukses Internasional Tbk.
Indospring Tbk

141
145
133
132
122
111
109
103
111
81
76
118
101
123
89
88
115
123
114
88
78
123
120
114
117
126
124
123
90

78
114
126
123
146
123
114
107
92
96
123
96
118
123
114
123
104
125
113
91
86
114
132
114
142
113
129
88
123

99
88
138
136
85
136
110
90
99
91
126
132
143
156
161
79
141
136
84
101
126
131
133
134
141
132
136
110
132

51
55
43
42
32
21
19
13
21
-9
-14
28
11
33
-1
-2
25
33
24
-2
-12
33
30
24
27
36
34
33
0

-12
24
36
33
56
33
24
17
2
6
33
6
28
33
24
33
14
35
23
1
-4
24
42
24
52
23
39
-2
33

9
-2
48
46
-5
46
20
0
9
1
36
42
53
66
71
-11
51
46
-6
11
36
41
43
44
51
42
46
20
42

51,000,000.00
55,000,000.00
43,000,000.00
42,000,000.00
32,000,000.00
21,000,000.00
19,000,000.00
13,000,000.00
21,000,000.00
-9,000,000.00
-14,000,000.00
28,000,000.00
11,000,000.00
33,000,000.00
-1,000,000.00
-2,000,000.00
25,000,000.00
33,000,000.00
24,000,000.00
-2,000,000.00
-12,000,000.00
33,000,000.00
30,000,000.00
24,000,000.00
27,000,000.00
36,000,000.00
34,000,000.00
33,000,000.00
0.00

-12,000,000.00
24,000,000.00
36,000,000.00
33,000,000.00
56,000,000.00
33,000,000.00
24,000,000.00
17,000,000.00
2,000,000.00
6,000,000.00
33,000,000.00
6,000,000.00
28,000,000.00
33,000,000.00
24,000,000.00
33,000,000.00
14,000,000.00
35,000,000.00
23,000,000.00
1,000,000.00
-4,000,000.00
24,000,000.00
42,000,000.00
24,000,000.00
52,000,000.00
23,000,000.00
39,000,000.00
-2,000,000.00
33,000,000.00

9,000,000.00
-2,000,000.00
48,000,000.00
46,000,000.00
-5,000,000.00
46,000,000.00
20,000,000.00
0.00
9,000,000.00
1,000,000.00
36,000,000.00
42,000,000.00
53,000,000.00
66,000,000.00
71,000,000.00
-11,000,000.00
51,000,000.00
46,000,000.00
-6,000,000.00
11,000,000.00
36,000,000.00
41,000,000.00
43,000,000.00
44,000,000.00
51,000,000.00
42,000,000.00
46,000,000.00
20,000,000.00
42,000,000.00

Universitas Sumatera Utara

105
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83

Multi Prima Sejahtera Tbk.
Multistrada Arah Sarana Tbk.
Nipress Tbk.
Prima Alloy Steel Universal Tbk
Selamat Sempurna Tbk
APAC Citra Centertex Tbk.
Argo Pantes Tbk.
Century Textil Industry (Centex) PS Tbk
Century Textil Industry (Centex) Tbk. (Seri B)
Delta Dunia Makmur Tbk.
Eratex Djaja Tbk
Hanson Internasional Seri B Tbk
Hanson Internasional Tbk
Indorama Syntetics Tbk
Nusantara Inti Corpora Tbk.
Pan Brothers Tbk.
Panasia Indosyntex Tbk. (Indo Resources)
Polychem Indonesia Tbk.
Asia Pacific Fibers Tbk
Ricky Putra Globalindo Tbk.
Roda Vivatex Tbk.
Sunson Textile Manufacturer Tbk.
(Tifico) Teijin Indonesia Fiber Tbk.
Unitex Tbk.
Primarindo Asia Infrastructure Tbk.
Sepatu Bata Tbk
Jembo Cable Company Tbk.
Kabelindo Murni Tbk.
Sumi Indo Kabel Tbk.

96
91
98
93
89
89
87
89
76
83
113
110
114
132
114
87
96
99
113
87
90
85
124
114
96
98
85
85
94

96
76
74
128
113
101
105
91
90
114
142
138
151
89
91
134
109
126
87
97
136
114
132
114
115
116
86
119
132

87
134
96
125
123
128
164
90
89
111
88
86
86
154
156
142
123
133
114
123
134
87
126
143
136
132
114
134
141

6
1
8
3
-1
-1
-3
-1
-14
-7
23
20
24
42
24
-3
6
9
23
-3
0
-5
34
24
6
8
-5
-5
4

6
-14
-16
38
23
11
15
1
0
24
52
48
61
-1
1
44
19
36
-3
7
46
24
42
24
25
26
-4
29
42

-3
44
6
35
33
38
74
0
-1
21
-2
-4
-4
64
66
52
33
43
24
33
44
-3
36
53
46
42
24
44
51

6,000,000.00
1,000,000.00
8,000,000.00
3,000,000.00
-1,000,000.00
-1,000,000.00
-3,000,000.00
-1,000,000.00
-14,000,000.00
-7,000,000.00
23,000,000.00
20,000,000.00
24,000,000.00
42,000,000.00
24,000,000.00
-3,000,000.00
6,000,000.00
9,000,000.00
23,000,000.00
-3,000,000.00
0.00
-5,000,000.00
34,000,000.00
24,000,000.00
6,000,000.00
8,000,000.00
-5,000,000.00
-5,000,000.00
4,000,000.00

6,000,000.00
-14,000,000.00
-16,000,000.00
38,000,000.00
23,000,000.00
11,000,000.00
15,000,000.00
1,000,000.00
0.00
24,000,000.00
52,000,000.00
48,000,000.00
61,000,000.00
-1,000,000.00
1,000,000.00
44,000,000.00
19,000,000.00
36,000,000.00
-3,000,000.00
7,000,000.00
46,000,000.00
24,000,000.00
42,000,000.00
24,000,000.00
25,000,000.00
26,000,000.00
-4,000,000.00
29,000,000.00
42,000,000.00

-3,000,000.00
44,000,000.00
6,000,000.00
35,000,000.00
33,000,000.00
38,000,000.00
74,000,000.00
0.00
-1,000,000.00
21,000,000.00
-2,000,000.00
-4,000,000.00
-4,000,000.00
64,000,000.00
66,000,000.00
52,000,000.00
33,000,000.00
43,000,000.00
24,000,000.00
33,000,000.00
44,000,000.00
-3,000,000.00
36,000,000.00
53,000,000.00
46,000,000.00
42,000,000.00
24,000,000.00
44,000,000.00
51,000,000.00

Universitas Sumatera Utara

106
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112

Supreme Cable Manufacturing & Commerce Tbk.
(Sucaco)
Voksel Electric Tbk
Sat Nusapersada, Tbk
Akasha Wira International Tbk.
Cahaya Kalbar Tbk.(Wilmar Cahaya Indonesia,)
Davomas Abadi Tbk.
Delta Djakarta Tbk
Indofood CBP Sukses Makmur Tbk.
Mayora Indah Tbk
Multi Bintang Indonesia Tbk
Prashidha Aneka Niaga Tbk.
Sekar Laut Tbk.
Siantar TOP Tbk
Tiga Pilar Sejahtera Food Tbk.
Ultra Jaya Milk Tbk
Gudang Garam Tbk
HM Sampoerna Tbk
Bentoel International Investama Tbk
Taisho Pharmaceutical I. Tbk.
Taisho Pharmaceutical I Tbk (PS)
Darya-Varia Laboratoria Tbk
Indofarma Tbk.
Kalbe Farma Tbk.
Kimia Farma (Persero) Tbk.
Merck Tbk.
Pyridam Farma Tbk.
Tempo Scan Pacific Tbk.
Mandom Indonesia Tbk.
Mustika Ratu Tbk.

91
126
124
113
114
126
133
121
89
90
96
112
124
111
110
95
86
116
114
123
123
114
120
104
89
90
96
91
108

114
131
133
114
126
132
129
89
92
123
126
104
115
106
132
141
96
126
123
122
126
119
89
78
93
128
114
123
125

134
133
138
132
97
123
141
91
101
113
134
111
121
128
133
142
123
132
86
86
134
134
132
112
90
128
89
133
132

1
36
34
23
24
36
43
31
-1
0
6
22
34
21
20
5
-4
26
24
33
33
24
30
14
-1
0
6
1
18

24
41
43
24
36
42
39
-1
2
33
36
14
25
16
42
51
6
36
33
32
36
29
-1
-12
3
38
24
33
35

44
43
48
42
7
33
51
1
11
23
44
21
31
38
43
52
33
42
-4
-4
44
44
42
22
0
38
-1
43
42

1,000,000.00
36,000,000.00
34,000,000.00
23,000,000.00
24,000,000.00
36,000,000.00
43,000,000.00
31,000,000.00
-1,000,000.00
0.00
6,000,000.00
22,000,000.00
34,000,000.00
21,000,000.00
20,000,000.00
5,000,000.00
-4,000,000.00
26,000,000.00
24,000,000.00
33,000,000.00
33,000,000.00
24,000,000.00
30,000,000.00
14,000,000.00
-1,000,000.00
0.00
6,000,000.00
1,000,000.00
18,000,000.00

24,000,000.00
41,000,000.00
43,000,000.00
24,000,000.00
36,000,000.00
42,000,000.00
39,000,000.00
-1,000,000.00
2,000,000.00
33,000,000.00
36,000,000.00
14,000,000.00
25,000,000.00
16,000,000.00
42,000,000.00
51,000,000.00
6,000,000.00
36,000,000.00
33,000,000.00
32,000,000.00
36,000,000.00
29,000,000.00
-1,000,000.00
-12,000,000.00
3,000,000.00
38,000,000.00
24,000,000.00
33,000,000.00
35,000,000.00

44,000,000.00
43,000,000.00
48,000,000.00
42,000,000.00
7,000,000.00
33,000,000.00
51,000,000.00
1,000,000.00
11,000,000.00
23,000,000.00
44,000,000.00
21,000,000.00
31,000,000.00
38,000,000.00
43,000,000.00
52,000,000.00
33,000,000.00
42,000,000.00
-4,000,000.00
-4,000,000.00
44,000,000.00
44,000,000.00
42,000,000.00
22,000,000.00
0.00
38,000,000.00
-1,000,000.00
43,000,000.00
42,000,000.00

Universitas Sumatera Utara

107
113
114
115
116

Unilever Indonesia Tbk.
Kedaung Indah Can Tbk.
Kedawung Setia Industrial Tbk.
Langgeng Makmur Industri Tbk.

103
101
123
92

123
125
131
101

126
141
156
123

13
11
33
2

33
35
41
11

36
51
66
33

13,000,000.00
11,000,000.00
33,000,000.00
2,000,000.00

33,000,000.00
35,000,000.00
41,000,000.00
11,000,000.00

36,000,000.00
51,000,000.00
66,000,000.00
33,000,000.00

*. Laporan Keuangan 31 Mei 2013
Sumber : Lampiran 2 dan Dihitung berdasarkan ketentuan Pasal 63 huruf e Peraturan Pemerintah Nomor 45 Tahun 1995

Universitas Sumatera Utara

108
Total Asset (Rp Juta)
2011
2012
2013
10,951
12,169
14,895
18,151
22,755
26,607
2,691
3,115
3,539
549
507
482
2,050
2,144
2,271
6,119
6,559
7,190
1,340
1,523
1,746
1,792
1,882
2,752
119
145
176
2,233
2,596
3,364
977
1,164
1,191
544
612
766
287
279
262
438
399
377
21512
24,774
29,197
366
433
499
98
129
142
562
595
621
921
1,070
1,527
1,465
1,910
2,077
18,844
20,505
28,480
172
185
256
238
274
344
621
961
1,292
361
402
421
125
132
136
1,457
1,312
1,516

Ln Asset (X1)
2011
2012
2013
4.04
4.09
4.17
4.26
1.36
4.42
3.43
3.49
3.55
2.74
2.71
2.68
3.31
3.33
3.36
3.79
3.82
3.86
3.13
3.18
3.24
3.25
3.27
3.44
2.08
2.16
2.25
3.35
1.41
3.53
2.99
3.07
3.08
2.74
2.79
2.88
2.46
2.45
2.42
2.64
2.6
2.58
4.33
4.39
4.47
2.56
2.64
2.70
1.99
2.11
2.15
2.75
2.77
2.79
2.96
3.03
3.18
3.17
3.28
3.32
4.28
4.31
4.45
2.24
2.27
2.41
2.38
2.44
2.54
2.79
2.98
3.11
2.56
2.6
2.62
2.10
2.12
2.13
3.16
3.12
3.18

Opini Audit (X2)
2011
2012
2013
1.00
1.00
1.00
0.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
0.00
1.00
1.00
0.00
0.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
0.00
0.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
0.00
0.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
0.00
0.00
1.00
1.00
0.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00

Reputasi KAP(X3)
2011
2012
2013
1.00
1.00
1.00
1.00
1.00
1.00
0.00
0.00
0.00
0.00
0.00
0.00
1.00
0.00
1.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
0.00
0.00
0.00
1.00
1.00
1.00
1.00
1.00
1.00
0.00
0.00
0.00
0.00
0.00
0.00
1.00
1.00
1.00
0.00
0.00
0.00
0.00
0.00
0.00
1.00
1.00
1.00
1.00
1.00
0.00
0.00
0.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
0.00
0.00
0.00

2011
1,055
3,602
337.00
-51.00
-20.00
1,358.00
219.00
32.00
19.00
653.00
100.00
26.00
-3.00
38.00
261.00
53.00
11.00
12.00
12.00
-19.00
21.00
-7.00
28.00
73.00
24.00
-17.00
17.00

Laba Bersih
2012
1,381.00
4,763.00
347.00
-40.00
71.00
365.00
237.00
15.00
25.00
334.00
48.00
23.00
-16.00
10.00
-288.00
85.00
41.00
11.00
-63.00
26.00
-1,194.00
24.00
49.00
30.00
17.00
4.00
-45.00

2013
952.00
5,012.00
338.00
-43.00
75.00
-474.00
237.00
26.00
26.00
469.00
92.00
5.00
-8.00
15.00
-167.00
65.00
14.00
15.00
3.00
-55.00
-254.00
67.00
39.00
8.00
16.00
10.00
131.00

Universitas Sumatera Utara

109
2,545
1,524
333
644
163
48
3,004
2,132
224
8,848
8,266
1,328
2,642
691
4,936
57,299
745
1,552
23,295
2,906
153,521
6,964
11,554
1,186
1,660
12,914
1,140
157
4,736

2,401
1,715
334
770
184
49
3,077
2,188
349
12,349
10,961
1,800
3,298
680
5,578
64,281
741
1,664
25,935
3,043
182,274
8,882
12,870
1,198
2,223
17,578
1,665
172
6,039

3,304
2,085
304
1,125
273
65
3086
3,261
614
15,722
14,918
2,214
3,156
723
5,692
83,156
789
1,767
31,963
3,951
213,994
12,618
15,351
1,363
2,933
22,315
2,197
196
7,719

3.41
3.18
2.52
2.81
2.21
1.68
3.48
3.33
2.35
3.95
3.92
3.12
3.42
2.84
3.69
4.76
2.87
3.19
4.37
3.46
5.19
3.84
4.06
3.07
3.22
4.11
3.06
2.20
3.68

3.38
3.23
2.52
2.89
2.26
1.69
3.49
3.34
2.54
4.09
4.04
3.26
3.52
2.83
3.75
4.81
2.87
3.22
4.41
3.48
5.26
3.95
4.11
3.08
3.35
4.24
3.22
2.24
3.78

3.52
3.32
2.48
3.05
2.44
1.81
3.49
3.51
2.79
4.20
4.17
3.35
3.50
2.86
3.76
4.92
2.90
3.25
4.50
3.60
5.33
4.10
4.19
3.13
3.47
4.35
3.34
2.29
3.89

1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
0.00
1.00
1.00
1.00
0.00
1.00
1.00
1.00
0.00
1.00
0.00
1.00

0.00
1.00
0.00
1.00
1.00
1.00
1.00
1.00
1.00
0.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
0.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00

1.00
1.00
0.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00

0.00
0.00
0.00
1.00
0.00
0.00
0.00
0.00
0.00
1.00
0.00
0.00
0.00
0.00
0.00
1.00
0.00
1.00
0.00
0.00
0.00
1.00
1.00
1.00
0.00
1.00
0.00
0.00
0.00

0.00
0.00
0.00
1.00
0.00
0.00
0.00
0.00
0.00
1.00
0.00
0.00
0.00
0.00
0.00
1.00
0.00
1.00
0.00
1.00
0.00
1.00
1.00
1.00
0.00
1.00
0.00
0.00
0.00

0.00
0.00
0.00
1.00
0.00
0.00
0.00
0.00
0.00
1.00
0.00
0.00
0.00
0.00
0.00
1.00
0.00
1.00
0.00
1.00
0.00
1.00
1.00
1.00
0.00
1.00
0.00
0.00
0.00

296.00
53.00
22.00
47.00
3.00
-32.00
-116.00
144.00
17.00
2,362.00
650.00
205.00
23.00
4.00
132.00
-28.00
-19.00
-19.00
465.00
22.00
21,348.00
1,106.00
946.00
37.00
55.00
1,066.00
1,066.00
11.00
143.00

20.00
79.00
4.00
61.00
3.00
-5.00
-159.00
112.00
16.00
2,681.00
1,077.00
302.00
15.00
-18.00
5.00
481.00
37.00
40.00
345.00
-30.00
22,460.00
1,076.00
1,086.00
65.00
237.00
885.00
540.00
17.00
7.00

126.00
35.00
2.00
-12.00
-6.00
-7.00
-159.00
33.00
6.00
2,529.00
641.00
242.00
8.00
-138.00
-249.00
2,714.00
-24.00
-24.00
331.00
46.00
22,297.00
1,006.00
120.00
57.00
68.00
621.00
148.00
9.00
44.00

Universitas Sumatera Utara

110
447
482
1,137
1,848
1,453
331
331
10,820
172
862
862
6,107
305
1,515
1,014
5,247
3,683
642
1,082
843
3,510
161
92
517
627
643
612
1,456
1,573

526
577
1,441
1,803
1,810
301
301
11,215
433
1,116
1,116
6,653
380
2,003
1,363
5,791
3,899
842
1,208
810
3,709
162
100
574
709
723
781
1,487
1,698

798
796
1,701
2,095
2,345
381
381
13,274
559
126
126
9,017
459
2,869
2,379
6,880
4,337
1,110
1,550
802
4,438
231
118
681
1,240
654
914
1,762
1,956

2.65
2.68
3.06
1.27
3.16
2.52
2.52
1.03
2.24
2.94
2.94
3.79
2.48
3.18
3.01
3.72
3.57
2.81
3.03
2.93
3.55
2.21
1.96
2.71
2.80
2.81
2.79
3.16
3.20

2.72
2.76
3.16
3.26
3.26
2.48
2.48
4.05
2.64
3.05
3.05
3.82
2.58
3.3
3.13
3.76
3.59
2.93
3.08
2.91
3.57
2.21
2
2.76
2.85
2.86
2.89
3.17
3.23

2.90
2.90
3.23
3.32
3.37
2.58
2.58
4.12
2.75
2.10
2.10
3.96
2.66
3.46
3.38
3.84
3.64
3.05
3.19
2.90
3.65
2.36
2.07
2.83
3.09
2.82
2.96
3.25
3.29

1.00
1.00
1.00
0.00
1.00
0.00
1.00
1.00
0.00
0.00
1.00
1.00
0.00
1.00
1.00
1.00
1.00
1.00
0.00
0.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00

1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
0.00
0.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00

1.00
1.00
1.00
1.00
1.00
1.00
0.00
1.00
1.00
0.00
1.00
1.00
1.00
0.00
1.00
1.00
1.00
0.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00

0.00
0.00
1.00
0.00
0.00
0.00
0.00
0.00
1.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
1.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
1.00
0.00
0.00
0.00
0.00
0.00
1.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
1.00
0.00
0.00
0.00
0.00
0.00

0.00
0.00
1.00
0.00
0.00
0.00
0.00
0.00
1.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
1.00
0.00
0.00
0.00
0.00
0.00

18.00
5.00
219.00
-124.00
-108.00
33.00
33.00
-352.00
85.00
102.00
102.00
423.00
2.00
72.00
72.00
294.00
-55.00
12.00
114.00
-24.00
270.00
-8.00
2.00
57.00
29.00
19.00
18.00
110.00
111.00

22.00
41.00
269.00
-125.00
-139.00
-35.00
-35.00
-168.00
11.00
148.00
148.00
44.00
0.35
-125.00
3.00
105.00
-311.00
17.00
125.00
-14.00
78.00
-28.00
3.00
69.00
32.00
24.00
39.00
170.00
147.00

34.00
13.00
351.00
-50.00
82.00
-1.00
-1.00
-360.00
9.00
162.00
162.00
20.00
1.00
128.00
-219.00
24.00
-369.00
9.00
198.00
-13.00
-115.00
21.00
-16.00
44.00
23.00
8.00
21.00
105.00
39.00

Universitas Sumatera Utara

111
757
316
823
2,692
696
15,223
6,600
1,221
421
214
935
3,590
2,179
39,089
19,376
6,334
362
362
928
1,115
8275
1,794
584
118
4,250
1131
422
10,482
87

892
389
1,028
5,100
745
17,753
8,303
1,152
683
250
1,250
3,868
2,421
41,509
26,248
6,936
397
397
1,075
1,189
9,418
2,081
569
136
4,633
1,262
455
11,985
95

965
441
1,070
2,534
867
21,267
9,710
1,782
682
302
1,470
5,021
2,812
50,770
27,405
9,232
421
421
1,190
1,295
11,315
2,472
697
175
5,408
1,466
440
13,348
98

2.88
2.50
2.92
3.43
2.84
4.18
3.82
3.09
2.62
2.33
2.97
3.56
3.34
4.59
4.29
3.80
2.56
2.56
2.97
3.05
3.92
3.25
2.77
2.07
3.63
3.05
2.63
4.02
1.94

2.95
2.59
3.01
3.71
2.87
4.25
3.92
3.06
2.83
2.4
3.1
3.59
3.38
4.62
4.42
3.84
2.6
2.6
3.03
3.08
3.97
3.32
2.76
2.13
3.67
3.1
2.66
4.08
1.98

2.98
2.64
3.03
3.40
2.94
4.33
3.99
3.25
2.83
2.48
3.17
3.70
3.45
4.71
4.44
3.97
2.62
2.62
3.08
3.11
4.05
3.39
2.84
2.24
3.73
3.17
2.64
4.13
1.99

1.00
1.00
1.00
0.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
0.00
1.00
1.00
1.00
1.00
0.00
1.00
1.00
1.00
0.00
1.00
1.00
1.00
1.00
1.00
1.00

1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
0.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00

1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
0.00
0.00
1.00
1.00
0.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00

0.00
0.00
0.00
0.00
0.00
1.00
1.00
0.00
0.00
0.00
0.00
1.00
0.00
1.00
1.00
1.00
0.00
0.00
1.00
1.00
1.00
1.00
0.00
1.00
0.00
1.00
1.00
1.00
1.00

0.00
0.00
0.00
0.00
0.00
1.00
1.00
0.00
0.00
0.00
1.00
1.00
0.00
1.00
1.00
1.00
0.00
0.00
1.00
1.00
1.00
1.00
0.00
1.00
0.00
1.00
1.00
1.00
1.00

0.00
0.00
0.00
0.00
0.00
1.00
1.00
0.00
0.00
0.00
0.00
1.00
0.00
1.00
1.00
1.00
0.00
0.00
1.00
1.00
1.00
1.00
0.00
1.00
0.00
1.00
0.00
1.00
1.00

-7.00
26.00
96.00
-122.00
152.00
2,064.00
484.00
507.00
24.00
6.00
43.00
150.00
101.00
4,958.00
8,051.00
8,051.00
120.00
120.00
121.00
37.00
1,540.00
172.00
231.00
5.00
585.00
140.00
26.00
4,164.00
0.36

9.00
83.00
58.00
-459.00
213.00
2,287.00
743.00
453.00
26.00
8.00
75.00
254.00
353.00
4,069.00
9,805.00
-323.00
135.00
135.00
149.00
42.00
1,772.00
201.00
108.00
5.00
644.00
151.00
34.00
4,839.00
2.00

17.00
56.00
65.00
305.00
270.00
2,235.00
1,058.00
1,171.00
21.00
11.00
114.00
347.00
325.00
4,384.00
10,818.00
-1,042.00
150.00
150.00
126.00
-54.00
1,970.00
216.00
175.00
6.00
639.00
160.00
-7.00
5,353.00
7.00

Universitas Sumatera Utara

112
588
686

571
815

850
822

2.77
2.84

2.76
2.91

2.93
2.91

1.00
1.00

1.00
1.00

1.00
0.00

1.00
1.00

1.00
1.00

1.00
1.00

24.00
5

37.00
2.00

36.00
-12.00

Universitas Sumatera Utara

113

2011
0.45
0.15
0.25
0.9
0.92
6.01
0.76
2.47
0.29
0.69
0.31
4.13
-1.75
0.3
1.08
0.21
0.71
1.99
1.99
1.07
9.57
0.31
0.69
0.65
0.43
0.12
0.87

DER (X4)
2012
0.45
0.17
0.27
1.04
0.09
4.3
0.7
2.2
0.28
0.88
0.47
3.74
-1.7
0.15
1.3
0.17
0.32
1.99
1.59
9.04
1.19
0.19
0.43
1.2
0.49
0.14
0.87

2013
0.7
0.16
0.28
1.35
0.11
5.04
0.69
3.19
0.27
0.82
0.35
5.06
-1.64
0.04
1.26
0.2
0.28
1.89
1.9
10.12
1.19
0.15
0.45
1.9
0.34
0.08
0.6

2011
0.1
0.2
0.13
-0.09
-0.01
0.22
0.16
0.02
0.16
0.29
0.1
0.05
-0.01
0.09
0.01
0.14
0.11
0.02
0.01
-0.01
0
-0.04
0.12
0.12
0.07
-0.14
0.01

ROA (X5)
2012
0.11
0.41
0.11
1.08
0.03
0.06
0.16
0.01
0.17
0.13
0.04
0.04
-0.06
0.03
-0.01
0.2
0.32
0.02
-0.06
0.01
-0.06
0.13
0.18
0.03
0.04
0.03
-0.03

2013
0.06
0.19
0.1
-0.09
0.03
-0.07
0.14
0.01
0.15
0.14
0.08
0.01
-0.03
0.04
-0.01
0.13
0.1
0.02
0
-0.03
-0.01
0.26
0.11
0.01
0.04
0.07
0.09

Kompleksitas (X6)
2011
2012
2013
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
0.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
0.00
0.00
0.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
0.00
0.00
0.00
1.00
1.00
1.00
0.00
0.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
0.00
0.00
0.00

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114
0.96
1.06
0.51
1.53
0.59
-3.27
1.72
0.61
0.51
0.43
1.18
2.15
1.08
4.02
1.74
2.12
0.1
0.1
2.46
1.54
1.02
0.47
1.61
1.77
0.38
1.54
1.54
0.33
1.68

0.78
1.03
0.53
1.55
0.74
-4.12
2.02
0.62
1.12
0.51
1.3
1.64
1.58
5.45
2.09
2.21
0.04
1.14
2.46
1.56
1.03
0.62
1.35
1.35
0.36
2.08
0.46
0.28
0.68

0.85
1.03
0.39
2.68
1.73
1.18
0.18
0.91
2.59
0.58
1.84
1.57
1.46
11.25
2.65
1.95
0.14
1.34
2.26
1.54
1.02
0.32
1.68
0.98
0.47
2.35
0.25
0.37
0.68

0.12
0.03
0.07
0.07
0.02
-0.67
-0.04
0.07
0.08
0.27
0.08
0.15
0.01
0.01
0.03
0
-0.03
-0.01
0.02
0.01
0.14
0.16
0.08
0.03
0.03
0.08
0.94
0.07
0.03

0.01
0.05
0.01
0.08
0.02
-0.1
-0.05
0.05
0.05
0.22
0.1
0.17
0
-0.03
0
0.01
0.05
0.02
0.01
-0.01
0.12
0.12
0.08
0.05
0.11
0.05
0.32
0.1
0

0.04
0.02
0.01
-0.01
-0.02
-0.11
-0.05
0.01
0.01
0.16
0.04
0.11
0
-0.19
-0.04
0.03
-0.03
-0.01
0.01
0.01
0.1
0.08
0.01
0.04
0.02
0.03
0.07
0.05
0.01

1.00
1.00
1.00
1.00
0.00
0.00
1.00
1.00
1.00
1.00
1.00
1.00
0.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00

1.00
1.00
1.00
1.00
0.00
0.00
1.00
1.00
1.00
1.00
1.00
1.00
0.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00

1.00
1.00
1.00
1.00
0.00
0.00
1.00
1.00
1.00
1.00
1.00
1.00
0.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00

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115
1.69
2.45
0.7
27.98
13.05
5.19
5.19
10.33
-2.76
-27.05
-27.05
1.28
0.27
1.21
1.21
1.04
-1.5
0.83
0.31
1.82
0.32
-1.94
-1.48
0.46
3.92
1.63
0.22
1.8
2.17

1.45
1.06
0.76
-30.6
7.17
12.81
12.81
11.96
3.99
3.41
3.41
1.32
0.58
1.43
1.14
0.87
-1.51
1.3
0.27
1.84
0.27
-1.86
-1.53
0.48
3.96
1.73
0.34
1.27
1.82

2.38
0.96
0.69
-21.23
6.17
13.49
13.49
14.81
3.37
3.28
3.28
1.47
0.9
1.36
2.3
0.76
-1.43
1.91
0.35
1.95
0.24
-2.05
-1.58
0.72
7.4
1.43
0.23
1.49
2.25

0.04
0.01
0.19
1.07
1.07
0.1
0.1
0.3
0.49
0.12
0.12
0.07
0.01
0.05
0.07
0.06
-0.01
0.02
0.11
-0.03
0.08
-0.05
0.02
0.11
0.05
0.03
0.03
0.08
0.07

0.04
0.07
0.19
-0.07
-0.08
-0.12
-0.12
-0.01
0.03
0.13
0.13
0.01
0
-0.06
0
0.02
-0.08
0.02
0.1
-0.02
0.02
-0.17
0.03
0.12
0.05
0.03
0.05
0.11
0.09

0.04
0.02
0.21
-0.02
0.03
0
0
-0.03
0.02
1.29
1.29
0
0
0.04
-0.09
0
-0.09
0.01
0.13
-0.02
-0.03
0.09
-0.14
0.06
0.02
0.01
0.02
0.06
0.02

1.00
1.00
0.00
1.00
1.00
0.00
0.00
1.00
1.00
0.00
0.00
1.00
0.00
1.00
0.00
1.00
1.00
1.00
1.00
1.00
0.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00

1.00
1.00
1.00
1.00
1.00
0.00
0.00
1.00
1.00
0.00
0.00
1.00
0.00
1.00
0.00
1.00
1.00
1.00
1.00
1.00
0.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00

1.00
1.00
1.00
1.00
1.00
0.00
0.00
1.00
1.00
0.00
0.00
1.00
0.00
1.00
0.00
1.00
1.00
1.00
1.00
1.00
0.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00

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116
0.64
1.51
1.03
2.19
0.22
0.42
1.72
1.3
1.04
0.74
0.91
0.96
0.55
0.59
8.99
8.99
0.2
0.2
0.28
0.83
0.27
0.43
0.18
0.43
0.4
0.11
0.18
1.85
0.36

0.72
0.86
1.22
29.66
0.25
0.48
1.71
2.49
0.67
0.93
1.16
0.9
0.44
0.56
0.97
2.6
0.22
0.22
0.28
0.83
0.28
0.45
0.37
0.55
0.38
0.15
0.18
2.02
0.43

0.53
0.67
1.02
0.07
0.28
0.6
1.47
0.8
0.63
1.16
1.12
1.13
0.4
0.73
0.94
9.47
0.21
0.21
0.3
1.19
0.33
0.52
0.36
0.86
2.4
0.24
0.16
2.14
0.33

-0.01
0.08
0.12
-0.05
0.22
0.14
0.07
0.42
0.06
0.03
0.05
0.04
0.05
0.13
0.42
1.27
0.33
0.33
0.13
0.03
0.19
0.1
0.4
0.04
0.14
0.12
0.06
0.4
0

0.01
0.21
0.06
-0.09
0.29
0.13
0.09
0.39
0.04
0.03
0.06
0.07
0.15
0.1
0.37
-0.05
0.34
0.34
0.14
0.04
0.19
0.1
0.19
0.04
0.14
0.12
0.07
0.4
0.02

0.02
0.13
0.06
0.12
0.31
0.11
0.11
0.66
0.03
0.04
0.08
0.07
0.12
0.09
0.39
-0.11
0.36
0.36
0.11
-0.04
0.17
0.09
0.25
0.03
0.12
0.11
-0.02
0.4
0.07

1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
0.00
1.00
1.00
1.00
1.00
1.00
1.00
0.00
0.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00

1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
0.00
1.00
1.00
1.00
1.00
1.00
1.00
0.00
0.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00

1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
0.00
1.00
1.00
1.00
1.00
1.00
1.00
0.00
0.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00

Universitas Sumatera Utara

117
1.1
0.68

0.81
0.99

1.42
1.07

0.04
0.01

0.06
0

0.04
-0.01

1.00
1.00

1.00
1.00

1.00
1.00

Universitas Sumatera Utara

118

Lampiran 4. Rekapitulasi Data
Tahun

2
0
1
1

No
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45

Y
28
21
0
-5
60
38
12
36
45
51
45
-2
21
28
0
3
-4
1
10
11
-6
8
20
42
43
51
55
43
42
32
21
19
13
21
-9
-14
28
11
33
-1
-2
25
33
24
-2

X1
1
1
0
0
1
1
1
1
1
1
1
0
1
1
0
1
0
1
1
1
0
1
1
1
1
1
1
1
1
1
1
1
1
1
0
0
1
1
1
0
0
1
1
1
0

X2
4.04
4.26
3.43
2.74
3.31
3.79
3.13
3.25
2.08
3.35
2.99
2.74
2.46
2.64
4.33
2.56
1.99
2.75
2.96
3.17
4.28
2.24
2.38
2.79
2.56
2.1
3.16
3.41
3.18
2.52
2.81
2.21
1.68
3.48
3.33
2.35
3.95
3.92
3.12
3.42
2.84
3.69
4.76
2.87
3.19

X3
1
0
1
1
1
1
1
1
1
1
0
1
1
1
0
1
1
1
1
1
0
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
0

X4
1
1
0
0
1
0
0
0
1
1
1
0
1
1
0
0
1
0
0
1
1
0
1
1
1
1
0
0
0
0
1
0
0
0
0
0
1
0
0
0
0
0
1
0
1

0.45
0.15
0.25
0.9
0.92
6.01
0.76
2.47
0.29
0.69
0.31
4.13
-1.75
0.3
1.08
0.21
0.71
1.99
1.99
1.07
9.57
0.31
0.69
0.65
0.43
0.12
0.87
0.96
1.06
0.51
1.53
0.59
-3.27
1.72
0.61
0.51
0.43
1.18
2.15
1.08
4.02
1.74
2.12
0.1
0.1

X5

X6
0.1
0.2
0.13
-0.09
-0.01
0.22
0.16
0.02
0.16
0.29
0.1
0.05
-0.01
0.09
0.01
0.14
0.11
0.02
0.01
-0.01
0
-0.04
0.12
0.12
0.07
-0.14
0.01
0.12
0.03
0.07
0.07
0.02
-0.67
-0.04
0.07
0.08
0.27
0.08
0.15
0.01
0.01
0.03
0
-0.03
-0.01

1
1
1
1
1
0
1
1
1
1
1
1
0
1
1
1
1
1
0
1
0
1
1
1
0
1
0
1
1
1
1
0
0
1
1
1
1
1
1
0
1
1
1
1
1

Universitas Sumatera Utara

119

46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93

-12
33
30
24
27
36
34
33
0
6
1
8
3
-1
-1
-3
-1
-14
-7
23
20
24
42
24
-3
6
9
23
-3
0
-5
34
24
6
8
-5
-5
4
1
36
34
23
24
36
43
31
-1
0

0
1
1
1
1
1
1
1
0
1
1
1
1
0
0
0
0
0
0
1
1
1
1
1
0
1
1
1
0
0
0
1
1
1
1
0
0
1
1
1
1
1
1
1
1
1
0
0

4.37
3.46
5.19
3.84
4.06
3.07
3.22
4.11
3.06
2.2
3.68
2.65
2.68
3.06
1.27
1.16
2.52
2.52
1.03
2.24
2.94
2.94
3.79
2.48
3.18
3.01
3.72
3.57
2.81
3.03
2.93
3.55
2.21
1.96
2.71
2.8
2.81
2.79
3.16
3.2
2.88
2.5
2.92
3.43
2.84
4.18
3.82
3.09

1
1
1
0
1
1
1
0
1
0
1
1
1
1
0
0
0
1
1
0
0
1
1
0
1
1
1
1
1
0
0
1
1
1
1
1
1
1
1
1
1
1
1
0
1
1
1
1

0
0
0
1
1
1
0
1
0
0
1
1
0
1
1
1
1
0
1
1
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
0
0
0
0
0
0
0
0
0
0
1
1
0

2.46
1.54
1.02
0.47
1.61
1.77
0.38
1.54
1.54
0.33
1.68
1.69
2.45
0.7
27.98
13.05
5.19
5.19
10.33
-2.76
-27.05
-27.05
1.28
0.27
1.21
1.21
1.04
-1.5
0.83
0.31
1.82
0.32
-1.94
-1.48
0.46
3.92
1.63
0.22
1.8
2.17
0.64
1.51
1.03
2.19
0.22
0.42
1.72
1.3

0.02
0.01
0.14
0.16
0.08
0.03
0.03
0.08
0.94
0.07
0.03
0.04
0.01
0.19
1.07
1.07
0.1
0.1
0.3
0.49
0.12
0.12
0.07
0.01
0.05
0.07
0.06
-0.01
0.02
0.11
-0.03
0.08
-0.05
0.02
0.11
0.05
0.03
0.03
0.08
0.07
-0.01
0.08
0.12
-0.05
0.22
0.14
0.07
0.42

1
1
1
1
1
1
1
1
1
1
1
1
1
0
0
0
0
0
1
1
0
0
1
0
1
0
1
1
1
1
1
0
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1

Universitas Sumatera Utara

120

2
0
1
2

94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
136
137
138
139
140
141

6
22
34
21
20
5
-4
26
24
33
33
24
30
14
-1
0
6
1
18
13
11
33
2
28
-2
6
-6
56
28
6
44
46
-7
6
20
51
42
33
24
42
51
38
46
52
23
6
4
-15

1
1
1
1
1
1
0
1
1
1
1
1
1
1
0
0
1
1
1
1
1
1
1
1
0
1
0
1
1
1
1
1
0
1
1
1
1
1
1
1
1
1
1
1
1
1
1
0

2.62
2.33
2.97
3.56
3.34
4.59
4.29
3.8
2.56
2.56
2.97
3.05
3.92
3.25
2.77
2.07
3.63
3.05
2.63
4.02
1.94
2.77
2.84
4.09
1.36
3.49
2.71
3.33
3.82
3.18
3.27
2.16
1.41
3.07
2.79
2.45
2.6
4.39
2.64
2.11
2.77
3.03
3.28
4.31
2.27
2.44
2.98
2.6

1
1
1
1
1
0
1
1
1
1
0
1
1
1
0
1
1
1
1
1
1
1
1
1
0
1
1
1
0
0
1
1
0
0
1
1
1
1
1
1
1
1
1
0
0
1
1
1

0
0
0
1
0
1
1
1
0
0
1
1
1
1
0
1
0
1
1
1
1
1
1
1
1
0
0
0
0
0
0
1
1
1
0
1
1
0
0
1
0
0
1
1
0
1
1
1

1.04
0.74
0.91
0.96
0.55
0.59
8.99
8.99
0.2
0.2
0.28
0.83
0.27
0.43
0.18
0.43
0.4
0.11
0.18
1.85
0.36
1.1
0.68
0.45
0.17
0.27
1.04
0.09
4.3
0.7
2.2
0.28
0.88
0.47
3.74
-1.7
0.15
1.3
0.17
0.32
1.99
1.59
9.04
1.19
0.19
0.43
1.2
0.49

0.06
0.03
0.05
0.04
0.05
0.13
0.42
1.27
0.33
0.33
0.13
0.03
0.19
0.1
0.4
0.04
0.14
0.12
0.06
0.4
0
0.04
0.01
0.11
0.41
0.11
1.08
0.03
0.06
0.16
0.01
0.17
0.13
0.04
0.04
-0.06
0.03
-0.01
0.2
0.32
0.02
-0.06
0.01
-0.06
0.13
0.18
0.03
0.04

1
0
1
1
1
1
1
1
0
0
1
1
1
1
1
1
1
1
1
1
1
1
1
1
0
1
0
1
1
1
1
1
0
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1

Universitas Sumatera Utara

121

142
143
144
145
146
147
148
149
150
151
152
153
154
155
156
157
158
159
160
161
162
163
164
165
166
167
168
169
170
171
172
173
174
175
176
177
178
179
180
181
182
183
184
185
186
187
188
189

-12
24
36
33
56
33
24
17
2
6
33
6
28
33
24
33
14
35
23
1
-4
24
42
24
52
23
39
-2
33
6
-14
-16
38
23
11
15
1
0
24
52
48
61
-1
1
44
19
36
-3

0
1
1
1
1
1
1
0
1
1
1
1
1
1
1
1
1
1
1
1
0
1
1
1
1
1
1
0
1
1
0
0
1
1
1
1
1
0
1
1
1
1
0
1
1
1
1
0

2.12
3.12
3.38
3.23
2.52
2.89
2.26
1.69
3.49
3.34
2.54
4.09
4.04
3.26
3.52
2.83
3.75
4.81
2.87
3.22
4.41
3.48
5.26
3.95
4.11
3.08
3.35
4.24
3.22
2.24
3.78
2.72
2.76
3.16
3.26
3.26
2.48
2.48
4.05
2.64
3.05
3.05
3.82
2.58
3.3
3.13
3.76
3.59

1
1
0
1
0
1
1
1
1
1
1
0
1
1
1
1
1
1
1
1
1
1
1
0
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
0

1
0
0
0
0
1
0
0
0
0
0
1
0
0
0
0
0
1
0
1
0
1
0
1
1
1
0
1
0
0
0
0
0
1
0
0
0
0
0
1
0
0
0
0
0
0
0
0

0.14
0.87
0.78
1.03
0.53
1.55
0.74
-4.12
2.02
0.62
1.12
0.51
1.3
1.64
1.58
5.45
2.09
2.21
0.04
1.14
2.46
1.56
1.03
0.62
1.35
1.35
0.36
2.08
0.46
0.28
0.68
1.45
1.06
0.76
-30.6
7.17
12.81
12.81
11.96
3.99
3.41
3.41
1.32
0.58
1.43
1.14
0.87
-1.51

0.03
-0.03
0.01
0.05
0.01
0.08
0.02
-0.1
-0.05
0.05
0.05
0.22
0.1
0.17
0
-0.03
0
0.01
0.05
0.02
0.01
-0.01
0.12
0.12
0.08
0.05
0.11
0.05
0.32
0.1
0
0.04
0.07
0.19
-0.07
-0.08
-0.12
-0.12
-0.01
0.03
0.13
0.13
0.01
0
-0.06
0
0.02
-0.08

1
0
1
1
1
1
0
0
0
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
0
0
1
1
0
0
1
0
1
0
1
1

Universitas Sumatera Utara

122

190
191
192
193
194
195
196
197
198
199
200
201
202
203
204
205
206
207
208
209
210
211
212
213
214
215
216
217
218
219
220
221
222
223
224
225
226
227
228
229
230
231
232
233
234
235
236
237

7
46
24
42
24
25
26
-4
29
42
24
41
43
24
36
42
39
-1
2
33
36
14
25
16
42
51
6
36
33
32
36
29
-1
-12
3
38
24
33
35
33
35
41
11
26
36
13
6
61

1
1
1
1
1
1
1
0
1
1
1
1
1
1
1
1
1
0
1
1
1
1
1
1
1
1
1
1
1
1
1
1
0
0
1
1
1
1
1
1
1
1
1
1
1
1
1
1

2.93
3.08
2.91
3.57
2.21
2
2.76
2.85
2.86
2.89
3.17
3.23
2.95
2.59
3.01
3.71
2.87
4.25
3.92
3.06
2.83
2.4
3.1
3.59
3.38
4.62
4.42
3.84
2.6
2.6
3.03
3.08
3.97
3.32
2.76
2.13
3.67
3.1
2.66
4.08
1.98
2.76
2.91
4.17
4.42
3.55
2.68
3.36

0
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
0
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1

0
0
0
0
0
0
1
0
0
0
0
0
0
0
0
0
0
1
1
0
0
0
1
1
0
1
1
1
0
0
1
1
1
1
0
1
0
1
1
1
1
1
1
1
1
0
0
1

1.3
0.27
1.84
0.27
-1.86
-1.53
0.48
3.96
1.73
0.34
1.27
1.82
0.72
0.86
1.22
29.66
0.25
0.48
1.71
2.49
0.67
0.93
1.16
0.9
0.44
0.56
0.97
2.6
0.22
0.22
0.28
0.83
0.28
0.45
0.37
0.55
0.38
0.15
0.18
2.02
0.43
0.81
0.99
0.7
0.16
0.28
1.35
0.11

0.02
0.1
-0.02
0.02
-0.17
0.03
0.12
0.05
0.03
0.05
0.11
0.09
0.01
0.21
0.06
-0.09
0.29
0.13
0.09
0.39
0.04
0.03
0.06
0.07
0.15
0.1
0.37
-0.05
0.34
0.34
0.14
0.04
0.19
0.1
0.19
0.04
0.14
0.12
0.07
0.4
0.02
0.06
0
0.06
0.19
0.1
-0.09
0.03

1
1
1
0
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
0
1
1
1
1
1
1
0
0
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1

Universitas Sumatera Utara

123

2
0
1
3

238
239
240
241
242
243
244
245
246
247
248
249
250
251
252
253
254
255
256
257
258
259
260
261
262
263
264
265
266
267
268
269
270
271
272
273
274
275
276
277
278
279
280
281
282
283
284
285

46
11
45
47
52
43
25
-4
43
36
26
46
52
57
66
61
43
36
48
34
9
-2
48
46
-5
46
20
0
9
1
36
42
53
66
71
-11
51
46
-6
11
36
41
43
44
51
42
46
20

1
1
1
1
1
1
1
0
1
1
1
1
1
1
1
1
1
1
1
1
1
0
1
1
0
1
1
0
1
1
1
1
1
1
1
0
1
1
0
1
1
1
1
1
1
1
1
1

3.86
3.24
3.44
2.25
3.53
3.08
2.88
2.42
2.58
4.47
2.7
2.15
2.79
3.18
3.32
4.45
2.41
2.54
3.11
2.62
2.13
3.18
3.52
3.32
2.48
3.05
2.44
1.81
3.49
3.51
2.79
4.2
4.17
3.35
3.5
2.86
3.76
4.92
2.9
3.25
4.5
3.6
5.33
4.1
4.19
3.13
3.47
4.35

1
0
1
1
1
1
1
1
0
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
0
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1

0
0
0
1
1
1
0
1
1
0
0
1
0
0
1
0
1
1
1
1
1
0
0
0
0
1
0
0
0
0
0
1
0
0
0
0
0
1
0
1
0
1
0
1
1
1
0
1

5.04
0.69
3.19
0.27
0.82
0.35
5.06
-1.64
0.04
1.26
0.2
0.28
1.89
1.9
10.12
1.19
0.15
0.45
1.9
0.34
0.08
0.6
0.85
1.03
0.39
2.68
1.73
1.18
0.18
0.91
2.59
0.58
1.84
1.57
1.46
11.25
2.65
1.95
0.14
1.34
2.26
1.54
1.02
0.32
1.68
0.98
0.47
2.35

-0.07
0.14
0.01
0.15
0.14
0.08
0.01
-0.03
0.04
-0.01
0.13
0.1
0.02
0
-0.03
-0.01
0.26
0.11
0.01
0.04
0.07
0.09
0.04
0.02
0.01
-0.01
-0.02
-0.11
-0.05
0.01
0.01
0.16
0.04
0.11
0
-0.19
-0.04
0.03
-0.03
-0.01
0.01
0.01
0.1
0.08
0.01
0.04
0.02
0.03

1
1
1
1
1
1
1
0
1
1
1
1
1
0
1
1
1
1
1
1
1
0
1
1
1
1
0
0
1
1
1
1
1
1
0
1
1
1
1
1
1
1
1
1
1
1
1
1

Universitas Sumatera Utara

124

286
287
288
289
290
291
292
293
294
295
296
297
298
299
300
301
302
303
304
305
306
307
308
309
310
311
312
313
314
315
316
317
318
319
320
321
322
323
324
325
326
327
328
329
330
331
332
333

42
-3
44
6
35
33
38
74
0
-1
21
-2
-4
-4
64
66
52
33
43
24
33
44
-3
36
53
46
42
24
44
51
44
43
48
42
7
33
51
1
11
23
44
21
31
38
43
52
33
42

1
0
1
1
1
1
1
1
0
0
1
0
0
0
1
1
1
1
1
1
1
1
0
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1

3.34
2.29
3.89
2.9
2.9
3.23
3.32
3.37
2.58
2.58
4.12
2.75
2.1
2.1
3.96
2.66
3.46
3.38
3.84
3.64
3.05
3.19
2.9
3.65
2.36
2.07
2.83
3.09
2.82
2.96
3.25
3.29
2.98
2.64
3.03
3.4
2.94
4.33
3.99
3.25
2.83
2.48
3.17
3.7
3.45
4.71
4.44
3.97

1
1
1
1
1
1
1
1
1
0
1
1
0
1
1
1
0
1
1
1
0
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
0
0

0
0
0
0
0
1
0
0
0
0
0
1
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
0
0
0
0
0
0
0
0
0
0
1
1
0
0
0
0
1
0
1
1
1

0.25
0.37
0.68
2.38
0.96
0.69
-21.23
6.17
13.49
13.49
14.81
3.37
3.28
3.28
1.47
0.9
1.36
2.3
0.76
-1.43
1.91
0.35
1.95
0.24
-2.05
-1.58
0.72
7.4
1.43
0.23
1.49
2.25
0.53
0.67
1.02
0.07
0.28
0.6
1.47
0.8
0.63
1.16
1.12
1.13
0.4
0.73
0.94
9.47

0.07
0.05
0.01
0.04
0.02
0.21
-0.02
0.03
0
0
-0.03
0.02
1.29
1.29
0
0
0.04
-0.09
0
-0.09
0.01
0.13
-0.02
-0.03
0.09
-0.14
0.06
0.02
0.01
0.02
0.06
0.02
0.02
0.13
0.06
0.12
0.31
0.11
0.11
0.66
0.03
0.04
0.08
0.07
0.12
0.09
0.39
-0.11

1
1
1
1
1
1
1
1
0
0
1
1
0
0
1
0
1
0
1
1
1
1
1
0
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
0
1
1
1
1
1
1

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125

334
335
336
337
338
339
340
341
342
343
344
345
346
347
348
Terendah (Tercepat)
Tertinggi
Rata-rata
Standard Deviasi

-4
-4
44
44
42
22
0
38
-1
43
42
36
51
66
33
-16
74
24.53
19.99

0
0
1
1
1
1
0
1
0
1
1
1
1
1
1

2.62
2.62
3.08
3.11
4.05
3.39
2.84
2.24
3.73
3.17
2.64
4.13
1.99
2.93
2.91
1.03
5.33
3.14
0.71

1
1
0
1
1
1
1
1
1
1
1
1
1
1
0

0
0
1
1
1
1
0
1
0
1
0
1
1
1
1

0.21
0.21
0.3
1.19
0.33
0.52
0.36
0.86
2.4
0.24
0.16
2.14
0.33
1.42
1.07
-30.60
29.66
1.34
4.43

0.36
0.36
0.11
-0.04
0.17
0.09
0.25
0.03
0.12
0.11
-0.02
0.4
0.07
0.04
-0.01
-0.67
1.29
0.09
0.19

0
0
1
1
1
1
1
1
0
1
1
1
1
1
1

Keterangan :
Y
X1
X2
X3
X4
X5
X6

: Audit Delay; 1=Terj