ANALISIS FAKTOR FAKTOR YANG MEMPENGARUHI AUDIT DELAY (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTARI DI BEI) - Unika Repository

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  73 Lianto, Novice dan Budi Hartono Kusuma. 2010. Faktor Faktor Yang Berpengaruh Terhadap Audit Report Lag. Jurnal Bisnis dan Akuntansi.

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Modugum Prince Kennedy; Emmanuel Eragbhe; Ohiorenuan Jude Ikhatua. 2012.

  Determinants of Audit Delay in Negerian Companies: Empirical Evidence.

  Research Journal of Finance and Accounting . Vol. 3. No. 6.

  

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th

  

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Wijaya, Yohanes Ardita Krisna. 2012. Faktor Faktor Yang Berpengaruh Terhadap

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  75 Lampiran Ukuran Perusahaan

No Kode Perusahaan 2010 2011 2012

  2 SMCB PT Holcim Indonesia Tbk. 29,9764 30,02441 30,12987

  15 ITMA PT Sumber Energi Andalan Tbk #NUM! 37,11632 27,879

  24 BRPT PT Barito Pacific Tbk 30,40456 30,5672 28,38265

  23 TBMS PT Tembaga Mulia Semanan Tbk 41,66087 41,82836 32,91683

  22 PICO PT Pelangi Indah Canindo Tbk 40,88504 40,86999 40,46283

  21 NIKL PT Pelat Timah Nusantara Tbk 34,45285 34,45678 25,42933

  20 LMSH PT Lion Mesh Prima Tbk 38,89805 38,50026 #NUM!

  19 LION PT Lion Metal Works Tbk 40,25548 40,44091 40,61066

  18 KRAS PT Krakatau Steel (Persero) Tbk 30,49801 30,69961 28,57179

  17 JPRS PT Jaya Pari Steel Tbk 40,55805 40,62065 40,52675

  16 JKSW PT Jakarta Kyoei Steel Works Tbk 40,20861 40,19872 40,16898

  14 INAI PT Indal Aluminium Industry Tbk 40,50237 40,83824 40,95587

  3 SMGR PT Semen Gresik (Persero) Tbk 37,28367 37,51744 37,8189

  1 INTP PT Indocement Tunggal Prakarsa Tbk. 44,1774 30,52977 30,75581

  12 CTBN PT Citra Tubindo Tbk 33,24296 33,13726 33,22364

  11 BTON PT Betonjaya Manunggal Tbk 39,03663 39,31551 39,5162

  10 ALMI PT Alumindo Light Metal Industry Tbk 41,85476 42,0296 42,07864

  9 TOTO PT Surya Toto Indonesia Tbk 41,53416 41,73888 41,86699

  8 MLIA PT Mulia Industrindo Tbk 36,05001 36,35021 36,41961

  7 KIAS PT Keramika Indonesia Assosiasi Tbk 41,68249 42,16419 #NUM!

  6 IKAI PT Intikeramik Alamsari Industri Tbk #NUM! 40,84649 40,76813

  5 ARNA PT Arwana Citramulia Tbk 41,31089 41,26202 41,38184

  4 AMFG PT Asahimas Flat Glass Tbk 28,49503 28,62078 #NUM!

  13 GDST PT Gunawan Dianjaya Steel Tbk 41,51845 41,42374 41,59837

  76

  40 IPOL PT Indopoly Swakarsa Industry Tbk 28,42826 28,59409 33,27586

  53 SAIP PT Surabaya Agung Industri Pulp & Kertas Tbk 42,24029 42,17283 42,12759

  52 KBRI PT Kertas Basuki Rachmat Indonesia Tbk 41,20594 41,1516 41,14644

  51 INRU PT Toba Pulp Lestari Tbk 26,39731 26,49317 26,47487

  50 INKP PT Indah Kiat Pulp & Paper Tbk 29,41022 29,47456 29,52526

  49 FASW PT Fajar Surya Wisesa Tbk 42,9495 43,04311 43,16542

  48 ALDO PT Alkindo Naratama Tbk #NUM! 39,64183 39,75857

  47 TIRT PT Tirta Mahakam Resources Tbk 40,89693 41,07682 41,06035

  46 SULI PT Sumalindo Lestari Jaya Tbk 42,1172 41,97423 41,80335

  45 JPFA PT Japfa Camfeed Indonesia Tbk 29,74322 29,57423 30,02541

  44 YPAS PT Yanaprima Hastapersada Tbk 39,84137 39,94823 40,3951

  43 TRST PT Trias Sentosa Tbk 42,15435 42,2038 42,22958

  42 SIMA PT Siwani Makmur Tbk 38,45941 38,40338 38,42659

  41 SIAP PT Sekawan Inti Pratama Tbk 39,55548 39,63396 39,75571

  39 IGAR PT Champion Pacific Indonesia Tbk 40,38946 40,41253 40,28288

  25 BUDI PT Budi Acid Jaya Tbk 28,30785 28,38399 28,46379

  38 FPNI PT Titan Kimia Nusantara Tbk 26,51186 26,52621 26,48607

  37 BRNA PT Berlina Tbk 33,94259 34,09866 34,27791

  36 APLI PT Asiaplast Industries Tbk 40,35276 40,34798 40,34952

  35 AKPI PT Argha Karya Prima Industri Tbk #NUM! 34,95995 35,07809

  34 AKKU PT Alam Karya Unggul Tbk 37,88445 37,0041 36,89801

  33 UNIC PT Unggul Indah Cahaya Tbk 33,16683 33,26812 33,14554

  32 TPIA PT Chandra Asri Petrochemical Tbk 28,02744 28,1041 28,15404

  31 SRSN PT Indo Acidatama Tbk 33,52819 33,5204 33,62774

  30 SOBI PT Sorini Agro Asia Corporindo Tbk 35,04353 #NUM! 25,60057

  29 INCI PT Intanwijaya Internasional Tbk 39,43682 39,36857 39,42369

  28 ETWA PT Eterindo Wahanatama Tbk 40,81801 40,96964 41,40671

  27 EKAD PT Ekadharma Internasional Tbk 39,8592 40,00933 40,15152

  26 DPNS PT Duta Pertiwi Nusantara Tbk 39,70746 39,68814 39,75716

  54 SPMA PT Suparma Tbk 41,84533 41,88593 41,95597

  77

  70 CNTX PT Century Textile Industry Tbk 31,18837 31,22901 31,07002

  83 UNTX PT Unitex Tbk 39,57509 39,61794 30,4473

  82 TRIS PT Trisula International Tbk #NUM! #NUM! 40,44209

  81 TFCO PT Tifico Fiber Indonesia Tbk 32,92182 33,5897 33,58049

  80 STAR PT Star Petrochem Tbk #NUM! 41,11604 41,16114

  79 SSTM PT Sunson Textile Manufacture Tbk 41,31009 41,27628 41,23615

  78 RICY PT Ricky Putra Globalindo Tbk 40,95767 41,00351 41,27515

  77 POLY PT Asia Pacific Fibers Tbk 42,81986 42,75032 33,63058

  76 PAFI PT Panasia Filament Inti Tbk 26,58795 26,4138 #NUM!

  75 MYTX PT Apac Citra Centertex Tbk 42,07936 42,06085 42,03616

  74 INDR PT Indorama Synthetics Tbk 33,96903 34,1435 34,16482

  73 HDTX PT Panasia Indo Resources Tbk 41,46399 41,46002 41,75589

  72 ESTI PT Ever Shine Tex Tbk 40,9074 40,99544 32,01884

  71 ERTX PT Eratex Djaja Tbk 32,3788 32,77776 33,70272

  69 ARGO PT Argo Pantes Tbk 34,89521 34,91232 35,132

  55 TKIM PT Pabrik Kertas Tjiwi Kimia Tbk 28,47678 28,5745 28,6176

  68 ADMG PT Polychem Indonesia Tbk 36,10618 36,19647 34,02601

  67 SMSM PT Selamat Sempurna Tbk 41,51148 41,5748 41,81201

  66 PRAS PT Prima Alloy Steel Universal Tbk 40,67427 40,71654 40,89722

  65 NIPS PT Nipress Tbk 40,36066 40,64064 40,80337

  64 MASA PT Multistrada Arah Sarana Tbk 28,74236 29,18629 34,06795

  63 LPIN PT Multi Prima Sejahtera Tbk 39,55564 39,59739 39,68783

  62 INDS PT Indospring Tbk 41,18493 41,57731 41,95622

  61 IMAS PT Indomobil Sukses Internasional Tbk 43,5241 44,00484 44,31316

  60 GJTL PT Gajah Tunggal Tbk 29,97009 30,07807 30,1859

  59 GDYR PT Goodyear Indonesia Tbk 32,48059 32,50471 32,45062

  58 BRAM PT Indo Kordsa Tbk 34,93938 35,04567 33,0248

  57 AUTO PT Astra Otoparts Tbk 29,35126 29,57181 29,81501

  56 ASII PT Astra International Tbk 25,44939 25,7571 25,92878

  84 BATA PT Sepatu Bata Tbk 33,81363 33,87839 33,98384

  78

  94 MYRX PT Hanson International Tbk 39,43075 41,298 41,55655

  39,83397 39,90586 40,05922 106 STTP PT Siantar Top Tbk. 41,01463 41,37907 41,66955 107 ULTJ PT Ultrajaya Milk Industry & Trading Company Tbk.

  INDF PT Indofood Sukses Makmur Tbk. 31,48702 31,61231 31,71404 102 MLBI PT Multi Bintang Indonesia Tbk 27,75949 27,83054 27,77256 103 PSDN PT Prasidha Aneka Niaga Tbk. 40,56612 40,58228 41,0647 104 ROTI PT Nippon Indosari Corpindo Tbk 40,88136 41,1577 41,63297 105 SKLT PT Sekar Laut Tbk.

  ICBP PT Indofood CBP Sukses Makmur Tbk. 30,22338 30,35382 30,5076 101

  99 DLTA PT Delta Djakarta Tbk 34,19429 34,17661 34,24482 100

  98 DAVO PT Davomas Abadi Tbk 42,49638 #NUM! 42,36689

  97 CEKA PT Cahaya Kalbar Tbk 41,28457 41,25217 41,47385

  96 AISA PT Tiga Pilar Sejahtera Food Tbk 28,29214 28,90926 28,98365

  95 ADES PT Akasha Wira International Tbk 26,50553 26,47916 26,68917

  93 PTSN PT Sat Nusapersada Tbk 41,25485 41,16803 32,15537

  85 BIMA PT Primarindo Asia Infrastructure Tbk 39,00784 39,0554 39,14495

  92 VOKS PT Voksel Electric Tbk 41,56563 41,89954 41,97603

  #NUM! 41,82196 41,84324

  91 SCCO PT Supreme Cable Manufacturing & Commerce Tbk

  90 KBLM PT Kabelindo Murni Tbk 40,5382 41,00485 41,1221

  89 KBLI PT KMI Wire and Cable Tbk 41,40439 41,52675 41,59641

  88 JECC PT Jembo Cable Company Tbk 33,96252 34,07203 34,19481

  87 IKBI PT Sumi Indo Kabel Tbk 40,88011 40,99303 32,00888

  86 SIMM PT Surya Intrindo Makmur Tbk 38,5808 #NUM! #NUM!

  42,14297 42,22548 42,33063 108 GGRM PT Gudang Garam Tbk. 31,05664 31,29685 31,35694 109 HMSP PT Hanjaya Mandala Sampoerna Tbk. 30,65267 30,59507 30,89859 110 RMBA PT Bentoel Internasional Investama Tbk 29,22079 31,77944 #NUM! 111 WIIM PT Wismilak Inti Makmur Tbk #NUM! #NUM! 41,63488 112 DVLA PT Darya-Varia Laboratoria Tbk. 34,38108 34,46437 34,61081

  79

  113

  INAF PT Indofarma (Persero) Tbk. 41,13723 41,5553 41,61932 114 KAEF PT Kimia Farma (Persero) Tbk 41,95172 42,03111 42,17714 115 KLBF PT Kalbe Farma Tbk. 43,39707 43,55972 43,68915 116 MERK PT Merck Tbk.

  33,70583 34,00159 33,97566 117 PYFA PT Pyridam Farma Tbk 39,1498 39,30975 39,45032 118 SCPI PT Merck Sharp & Dohme Indonesia Tbk. 33,0853 33,37569 33,71893 119 SQBI PT Taisho Pharmaceutical Indonesia Tbk 33,39942 33,52199 33,61532 120 TSPC PT Tempo Scan Pacific Tbk 42,72457 42,89354 42,97973 121 MBTO PT Martina Berto Tbk. #NUM! 40,83344 40,95141 122 MRAT PT Mustika Ratu Tbk. 40,49553 40,58495 40,66011 123 TCID PT Mandom Indonesia Tbk. 41,49269 41,56951 41,67889 124 UNVR PT Unilever Indonesia Tbk. 29,79449 29,98071 30,11468 125 KDSI PT Kedawung Setia Industrial Tbk. 40,86264 40,91477 40,8854 126 KICI PT Kedaung Indah Can Tbk. 38,99245 39,00949 39,09219 127 LMPI PT Langgeng Makmur Industri Tbk. 40,95046 41,0695 41,24215 128 FAST PT Fast Food Indonesia Tbk 34,75069 34,97573 35,11646 129 MYOR PT Mayora Indah Tbk 42,92795 43,33358 43,56309 130 PTSP PT Pioneerindo Gourmet International Tbk 39,23021 39,43237 32,94854 131 SMAR PT Sinar Mas Agro Resources Technology Tbk. 30,1548 30,32036 30,41895 132 TBLA PT Tunas Baru Lampung Tbk. 28,92605 29,07667 29,27921 133 KARW PT ICTSI Jasa Prima Tbk 38,83807 #NUM! 31,67029 134 RDTX PT Roda Vivatex Tbk. 41,28689 41,52561 41,63542 135 PBRX PT Pan Brothers Tex Tbk. 41,32694 41,86197 42,14123 136 AKRA PT AKR Corporindo Tbk 36,57552 36,65602 37,00582 137 CLPI PT Colorpak Indonesia Tbk 40,15697 40,46295 31,44695 138 LTLS PT Lautan Luas Tbk. 28,90949 #NUM! 29,03092 139 KKGI PT Resource Alam Indonesia Tbk 40,80644 41,42418 32,2735 140 DYNA PT Dynaplast Tbk

  41,88626 #NUM! #NUM! 141 LAPD PT Leyand International Tbk 34,7687 34,70825 34,68364 142 ASGR PT Astra Graphia Tbk 27,61783 27,74974 27,84607

  80

  143 MTDL PT Metrodata Electronics Tbk. 41,39022 41,68892 41,95478 144 MLPL PT Multipolar Tbk.

  30,27127 30,29231 30,27636 145 MYOH PT Samindo Resources Tbk. 33,4912 33,67912 34,79542 146 HEXA PT Hexindo Adiperkasa Tbk 32,42865 33,65503 33,70744 147

  INTA PT Intraco Penta Tbk 28,12261 28,94955 29,08239 148 TURI PT Tunas Ridean Tbk. 28,37303 28,56527 28,82869 149 UNTR PT United Tractor Tbk 31,0222 31,46918 31,54904 150

  INTD PT Inter Delta Tbk 38,29033 38,58762 38,52342 151 MDRN PT Modern Internasional Tbk. 41,21543 41,50679 41,99716

  152 KONI PT Perdana Bangun Pusaka Tbk 38,97956 38,8602 38,95471 153 BAJA PT Saranacentral Bajatama Tbk #VALUE! 41,05143 41,24863 154 TIRA PT Tira Austenite Tbk 39,92252 39,94986 40,02076 155 MITI PT Mitra Investindo Tbk 39,28305 39,30918 39,53964

  28 ETWA PT Eterindo Wahanatama Tbk 7,1544 11,7545 3,0869

  15 ITMA PT Sumber Energi Andalan Tbk #DIV/0! -14,5752 2616,0790

  27 EKAD PT Ekadharma Internasional Tbk 11,9749 11,0058 13,2160

  26 DPNS PT Duta Pertiwi Nusantara Tbk 7,9880 -3,8542 11,1617

  25 BUDI PT Budi Acid Jaya Tbk 2,7215 3,0916 0,1587

  24 BRPT PT Barito Pacific Tbk

  23 TBMS PT Tembaga Mulia Semanan Tbk 0,2606 1,4358 1,3443

  22 PICO PT Pelangi Indah Canindo Tbk 2,1150 2,1933 3,2956

  21 NIKL PT Pelat Timah Nusantara Tbk 8,1267 -2,0909 -5,8482

  20 LMSH PT Lion Mesh Prima Tbk 9,3997 20,7430 #DIV/0!

  19 LION PT Lion Metal Works Tbk 12,7118 14,3611 19,6942

  18 KRAS PT Krakatau Steel (Persero) Tbk 6,0434 4,7549 -0,7635

  17 JPRS PT Jaya Pari Steel Tbk 6,9163 8,6068 2,4309

  16 JKSW PT Jakarta Kyoei Steel Works Tbk 2,3368 -0,8891 -5,9028

  14 INAI PT Indal Aluminium Industry Tbk 4,0937 4,8425 3,7822

  

Lampiran Profitabilitas

No Kode Perusahaan 2010 2011 2012

  13 GDST PT Gunawan Dianjaya Steel Tbk 15,9531 10,1957 4,0853

  12 CTBN PT Citra Tubindo Tbk 6,7117 20,2166 12,8626

  11 BTON PT Betonjaya Manunggal Tbk 9,3443 16,0932 16,9910

  10 ALMI PT Alumindo Light Metal Industry Tbk 2,9068 1,8077 0,8091

  9 TOTO PT Surya Toto Indonesia Tbk 17,8088 16,3279 15,5448

  8 MLIA PT Mulia Industrindo Tbk 34,7449 22,1892 5,5648

  7 KIAS PT Keramika Indonesia Assosiasi Tbk 1,1510 -0,9875 #DIV/0!

  6 IKAI PT Intikeramik Alamsari Industri Tbk #DIV/0! -9,2245 -7,8191

  5 ARNA PT Arwana Citramulia Tbk 9,0522 11,5392 16,9289

  4 AMFG PT Asahimas Flat Glass Tbk 13,9495 12,5249 #DIV/0!

  3 SMGR PT Semen Gresik (Persero) Tbk 23,3452 19,9650 18,5288

  2 SMCB PT Holcim Indonesia Tbk. 7,9372 9,6341 11,3523

  1 INTP PT Indocement Tunggal Prakarsa Tbk. 21,0147 19,8416 20,9332

• 5,6615 0,0461 -5,8217

  29 INCI PT Intanwijaya Internasional Tbk -15,3391 -13,7150 3,3594

  47 TIRT PT Tirta Mahakam Resources Tbk -1,7160 0,6009 -4,7403

  61 IMAS PT Indomobil Sukses Internasional Tbk 6,5997 8,2567 5,0347

  60 GJTL PT Gajah Tunggal Tbk 8,7567 8,1879 8,4392

  59 GDYR PT Goodyear Indonesia Tbk 5,8079 1,6486 5,3859

  58 BRAM PT Indo Kordsa Tbk 11,0448 3,3118 11,1470

  57 AUTO PT Astra Otoparts Tbk 21,9359 15,8177 12,7895

  56 ASII PT Astra International Tbk 15,0669 13,7291 12,4768

  55 TKIM PT Pabrik Kertas Tjiwi Kimia Tbk 2,0005 2,7571 1,3293

  54 SPMA PT Suparma Tbk 1,9879 2,1315 2,4014

  53 SAIP PT Surabaya Agung Industri Pulp & Kertas Tbk -3,6291 12,2946 -8,2400

  52 KBRI PT Kertas Basuki Rachmat Indonesia Tbk -61,9344 -2,6081 4,9331

  51 INRU PT Toba Pulp Lestari Tbk 0,1377 0,0115 -0,9952

  50 INKP PT Indah Kiat Pulp & Paper Tbk 0,2194 0,2541 0,7475

  49 FASW PT Fajar Surya Wisesa Tbk 6,0954 2,6810 0,0949

  48 ALDO PT Alkindo Naratama Tbk #DIV/0! 4,6396 6,6225

  46 SULI PT Sumalindo Lestari Jaya Tbk 0,0866 -18,5750 -10,5463

  30 SOBI PT Sorini Agro Asia Corporindo Tbk 3,8168 #DIV/0! -34,0847

  37 BRNA PT Berlina Tbk 6,8881 6,8011 7,8718

  31 SRSN PT Indo Acidatama Tbk 2,7004 6,6415 4,2187

  32 TPIA PT Chandra Asri Petrochemical Tbk -3,4421 0,4989 -5,1762

  33 UNIC PT Unggul Indah Cahaya Tbk 1,0596 2,1091 0,6600

  34 AKKU PT Alam Karya Unggul Tbk -16,5021 -75,5766 -19,1537

  35 AKPI PT Argha Karya Prima Industri Tbk #DIV/0! 3,4686 1,8145

  36 APLI PT Asiaplast Industries Tbk 7,3622 6,5764 1,2591

  38 FPNI PT Titan Kimia Nusantara Tbk -6,9848 -3,8651 -5,1766

  45 JPFA PT Japfa Camfeed Indonesia Tbk 13,0706 9,3133 9,8293

  39 IGAR PT Champion Pacific Indonesia Tbk 15,3307 15,5583 14,2496

  40 IPOL PT Indopoly Swakarsa Industry Tbk 7,9034 2,0142 2,6677

  41 SIAP PT Sekawan Inti Pratama Tbk 3,5591 1,9972 1,8386

  42 SIMA PT Siwani Makmur Tbk -18,3428 -67,0088 -10,7241

  43 TRST PT Trias Sentosa Tbk 6,7368 6,7528 2,8085

  44 YPAS PT Yanaprima Hastapersada Tbk 10,5479 0,7253 4,7140

  62 INDS PT Indospring Tbk 9,0983 10,5654 3,2456

• 8,7532 -7,4667 -7,6706
• 41,6997 49,2544 2,5976

  88 JECC PT Jembo Cable Company Tbk -0,1807 4,7363 4,4814

  82 TRIS PT Trisula International Tbk #DIV/0! #DIV/0! 10,3447

  83 UNTX PT Unitex Tbk

  84 BATA PT Sepatu Bata Tbk 12,5916 10,9581 12,0785

  85 BIMA PT Primarindo Asia Infrastructure Tbk 10,4877 2,6624 2,6205

  86 SIMM PT Surya Intrindo Makmur Tbk -8,2363 #DIV/0! #DIV/0!

  87 IKBI PT Sumi Indo Kabel Tbk -0,8869 5,0330 6,3782

  89 KBLI PT KMI Wire and Cable Tbk 6,6490 4,4666 10,7786

  80 STAR PT Star Petrochem Tbk #DIV/0! 0,3603 0,1225

  90 KBLM PT Kabelindo Murni Tbk 0,9726 2,9556 3,2967

  91 SCCO PT Supreme Cable Manufacturing & Commerce Tbk

  #DIV/0! 7,5450 11,4156

  92 VOKS PT Voksel Electric Tbk 0,9110 7,0323 8,6581

  93 PTSN PT Sat Nusapersada Tbk -1,5277 -0,9754 1,0634

  94 MYRX PT Hanson International Tbk 25,2829 11,8220 13,2328

  81 TFCO PT Tifico Fiber Indonesia Tbk 15,1342 8,5141 2,1081

  79 SSTM PT Sunson Textile Manufacture Tbk 1,1368 -2,8571 -1,7447

  95 ADES PT Akasha Wira International Tbk 9,7565 8,1848 21,3837

  69 ARGO PT Argo Pantes Tbk

  63 LPIN PT Multi Prima Sejahtera Tbk 9,3565 7,1928 9,6128

  64 MASA PT Multistrada Arah Sarana Tbk 5,7944 3,0142 0,1127

  65 NIPS PT Nipress Tbk 3,7507 3,9918 7,9054

  66 PRAS PT Prima Alloy Steel Universal Tbk 12,2798 0,9403 7,1791

  67 SMSM PT Selamat Sempurna Tbk 15,4483 19,2865 18,6333

  68 ADMG PT Polychem Indonesia Tbk 0,5677 5,6084 1,8141

  70 CNTX PT Century Textile Industry Tbk -3,3327 10,1046 -11,6906

  78 RICY PT Ricky Putra Globalindo Tbk 1,7742 1,9015 2,0152

  71 ERTX PT Eratex Djaja Tbk

  72 ESTI PT Ever Shine Tex Tbk 0,2550 0,5136 -5,7996

  73 HDTX PT Panasia Indo Resources Tbk 0,0309 1,7054 0,2277

  74 INDR PT Indorama Synthetics Tbk 5,3919 1,7812 0,6665

  75 MYTX PT Apac Citra Centertex Tbk 5,5750 -6,6887 -6,9159

  76 PAFI PT Panasia Filament Inti Tbk -25,8154 -19,3723 #DIV/0!

  77 POLY PT Asia Pacific Fibers Tbk 8,4837 16,5702 -7,9649

• 16,4314 -5,0915 -7,3556

  96 AISA PT Tiga Pilar Sejahtera Food Tbk 4,1336 4,1765 6,5587

  97 CEKA PT Cahaya Kalbar Tbk 3,4760 11,6967 5,6772

  98 DAVO PT Davomas Abadi Tbk -0,9270 #DIV/0! -107,3915

  99 DLTA PT Delta Djakarta Tbk 20,6138 21,7929 28,6353 100

  ICBP PT Indofood CBP Sukses Makmur Tbk. 13,6806 13,5741 12,8559 101

  INDF PT Indofood Sukses Makmur Tbk. 8,4965 9,3633 8,2121 102 MLBI PT Multi Bintang Indonesia Tbk 38,9638 41,5610 39,3564 103 PSDN PT Prasidha Aneka Niaga Tbk. 6,1950 5,6622 3,7537 104 ROTI PT Nippon Indosari Corpindo Tbk 17,5578 15,4755 12,3781 105 SKLT PT Sekar Laut Tbk.

  2,4245 2,7898 3,1883 106 STTP PT Siantar Top Tbk. 6,5659 4,5653 5,9709 107 ULTJ

  PT Ultrajaya Milk Industry & Trading Company Tbk.

  5,3493 4,6496 14,5998 108 GGRM PT Gudang Garam Tbk. 13,7103 12,6842 9,8019 109 HMSP PT Hanjaya Mandala Sampoerna Tbk. 31,3676 41,5510 37,3575 110 RMBA PT Bentoel Internasional Investama Tbk 4,4593 0,4831 #DIV/0! 111 WIIM PT Wismilak Inti Makmur Tbk #DIV/0! #DIV/0! 6,4031 112 DVLA PT Darya-Varia Laboratoria Tbk. 12,9820 13,0256 13,8560 113

  INAF PT Indofarma (Persero) Tbk. 2,1934 3,3114 3,5659 114 KAEF PT Kimia Farma (Persero) Tbk 8,3701 9,5730 9,9099 115 KLBF PT Kalbe Farma Tbk.

  19,1411 18,6079 18,8155 116 MERK PT Merck Tbk. 27,5559 39,5558 18,9326 117 PYFA PT Pyridam Farma Tbk

  4,1747 4,3818 3,9074 118 SCPI PT Merck Sharp & Dohme Indonesia Tbk. -3,4409 -8,1340 -2,8074 119 SQBI PT Taisho Pharmaceutical Indonesia Tbk 28,9488 33,1879 34,0553 120 TSPC PT Tempo Scan Pacific Tbk 13,7559 13,7708 13,8910 121 MBTO PT Martina Berto Tbk. #DIV/0! 7,8761 7,6045 122 MRAT PT Mustika Ratu Tbk.

  6,3203 6,5960 6,7515 123 TCID PT Mandom Indonesia Tbk. 12,5516 12,3833 11,9536 124 UNVR PT Unilever Indonesia Tbk. 38,8984 39,7270 40,3767 125 KDSI PT Kedawung Setia Industrial Tbk. 3,0288 4,0044 6,4563 126 KICI PT Kedaung Indah Can Tbk. 3,7929 0,4081 2,3795 127 LMPI PT Langgeng Makmur Industri Tbk. 0,4589 0,7908 0,2871 128 FAST PT Fast Food Indonesia Tbk 16,1481 14,7970 11,5632

  129 MYOR PT Mayora Indah Tbk 11,4107 7,3309 8,9663 130 PTSP PT Pioneerindo Gourmet International Tbk 18,5483 22,4488 23,8508

  131 SMAR PT Sinar Mas Agro Resources Technology Tbk. 9,9949 12,1638 13,4096 132 TBLA PT Tunas Baru Lampung Tbk. 6,7971 9,9346 4,6991 133 KARW PT ICTSI Jasa Prima Tbk -13,7145 #DIV/0! 10,1369 134 RDTX PT Roda Vivatex Tbk. 20,0481 10,5295 10,3321 135 PBRX PT Pan Brothers Tex Tbk. 4,0230 4,7603 4,5137 136 AKRA PT AKR Corporindo Tbk 4,0593 28,0641 5,2499 137 CLPI PT Colorpak Indonesia Tbk 10,3284 7,4203 7,6621 138 LTLS PT Lautan Luas Tbk.

  2,4221 #DIV/0! 3,6468 139 KKGI PT Resource Alam Indonesia Tbk 31,4895 46,0381 22,0936 140 DYNA PT Dynaplast Tbk

  5,2254 #DIV/0! #DIV/0! 141 LAPD PT Leyand International Tbk 0,6177 0,5490 1,3669 142 ASGR PT Astra Graphia Tbk

  11,9987 12,3860 13,2369 143 MTDL PT Metrodata Electronics Tbk. 10,0139 5,4284 7,7943 144 MLPL PT Multipolar Tbk.

  40,9629 0,6709 1,1824 145 MYOH PT Samindo Resources Tbk. 0,0307 -1,5097 2,7967 146 HEXA PT Hexindo Adiperkasa Tbk 35,5608 17,4789 14,6475 147

  INTA PT Intraco Penta Tbk 5,1703 3,2161 0,2912 148 TURI PT Tunas Ridean Tbk. 12,8088 12,6621 11,7681 149 UNTR PT United Tractor Tbk 13,2130 12,6259 11,6503

  150

  INTD PT Inter Delta Tbk 4,6875 10,9494 7,2267 151 MDRN PT Modern Internasional Tbk. 5,2890 5,3399 3,2131

  152 KONI PT Perdana Bangun Pusaka Tbk 1,6246 4,0854 2,7039 153 BAJA PT Saranacentral Bajatama Tbk #VALUE! 2,4671 2,3012 154 TIRA PT Tira Austenite Tbk

  2,3345 3,3333 2,9741 155 MITI PT Mitra Investindo Tbk 6,4342 23,1411 14,8718

  

Lampiran Solvabilitas

No Kode Perusahaan 2010 2011 2012

  15 ITMA PT Sumber Energi Andalan Tbk #DIV/0! 0,5966 0,7217

  27 EKAD PT Ekadharma Internasional Tbk 0,3877 0,3786 0,2991

  26 DPNS PT Duta Pertiwi Nusantara Tbk 0,2752 0,2388 0,1567

  25 BUDI PT Budi Acid Jaya Tbk 0,5921 0,6180 0,6286

  24 BRPT PT Barito Pacific Tbk 0,5086 0,4890 0,5428

  23 TBMS PT Tembaga Mulia Semanan Tbk 0,9036 0,9054 0,9004

  22 PICO PT Pelangi Indah Canindo Tbk 0,6921 0,6655 1,5025

  21 NIKL PT Pelat Timah Nusantara Tbk 0,4688 0,5180 0,6144

  20 LMSH PT Lion Mesh Prima Tbk 0,4017 0,7769 #DIV/0!

  19 LION PT Lion Metal Works Tbk 0,1447 0,1743 0,1423

  18 KRAS PT Krakatau Steel (Persero) Tbk 0,4640 0,5186 0,5644

  17 JPRS PT Jaya Pari Steel Tbk 0,2702 0,2285 0,1282

  16 JKSW PT Jakarta Kyoei Steel Works Tbk 2,3112 2,3331 2,4323

  14 INAI PT Indal Aluminium Industry Tbk 0,7951 0,8051 0,7889

  1 INTP PT Indocement Tunggal Prakarsa Tbk. 0,1463 0,1332 0,1466

  13 GDST PT Gunawan Dianjaya Steel Tbk 0,3991 0,2374 0,3188

  12 CTBN PT Citra Tubindo Tbk 0,5866 0,4100 0,4687

  11 BTON PT Betonjaya Manunggal Tbk 0,1851 0,2240 0,2200

  10 ALMI PT Alumindo Light Metal Industry Tbk 0,6637 0,7116 0,6876

  9 TOTO PT Surya Toto Indonesia Tbk 0,4220 0,4322 0,4101

  8 MLIA PT Mulia Industrindo Tbk 0,9570 0,8574 0,8113

  7 KIAS PT Keramika Indonesia Assosiasi Tbk 0,7949 0,4780 #DIV/0!

  6 IKAI PT Intikeramik Alamsari Industri Tbk #DIV/0! 0,4736 0,5095

  5 ARNA PT Arwana Citramulia Tbk 0,5246 0,4189 0,3548

  4 AMFG PT Asahimas Flat Glass Tbk 0,2233 0,2027 #DIV/0!

  3 SMGR PT Semen Gresik (Persero) Tbk 0,2200 0,2567 0,3166

  2 SMCB PT Holcim Indonesia Tbk. 0,3460 0,3126 0,3082

  28 ETWA PT Eterindo Wahanatama Tbk 0,4319 0,3943 0,5445

  29 INCI PT Intanwijaya Internasional Tbk 0,0414 0,1108 0,1249

  47 TIRT PT Tirta Mahakam Resources Tbk 0,7689 0,8010 0,8451

  61 IMAS PT Indomobil Sukses Internasional Tbk 0,7986 0,6063 0,6752

  60 GJTL PT Gajah Tunggal Tbk 0,6600 0,6165 0,5743

  59 GDYR PT Goodyear Indonesia Tbk 0,6380 0,6393 0,5745

  58 BRAM PT Indo Kordsa Tbk 0,1567 0,2761 0,2741

  57 AUTO PT Astra Otoparts Tbk 0,2654 0,3218 0,3824

  56 ASII PT Astra International Tbk 0,4800 0,5060 0,5073

  55 TKIM PT Pabrik Kertas Tjiwi Kimia Tbk 0,7101 0,7111 0,7113

  54 SPMA PT Suparma Tbk 0,4574 0,3193 0,5317

  53 SAIP PT Surabaya Agung Industri Pulp & Kertas Tbk 1,3939 0,3025 0,3527

  52 KBRI PT Kertas Basuki Rachmat Indonesia Tbk 0,1826 0,0935 0,0395

  51 INRU PT Toba Pulp Lestari Tbk 0,5670 0,6065 0,6092

  50 INKP PT Indah Kiat Pulp & Paper Tbk 0,6613 0,6798 0,6882

  49 FASW PT Fajar Surya Wisesa Tbk 0,5972 0,6350 0,6761

  48 ALDO PT Alkindo Naratama Tbk #DIV/0! 0,5029 0,4889

  46 SULI PT Sumalindo Lestari Jaya Tbk 0,8180 0,9758 1,0325

  30 SOBI PT Sorini Agro Asia Corporindo Tbk 0,5429 #DIV/0! 4,6569

  37 BRNA PT Berlina Tbk 0,5935 0,6048 0,6082

  31 SRSN PT Indo Acidatama Tbk 0,3729 0,3016 0,3305

  32 TPIA PT Chandra Asri Petrochemical Tbk 0,4654 0,5030 0,5727

  33 UNIC PT Unggul Indah Cahaya Tbk 0,4548 0,4907 0,4372

  34 AKKU PT Alam Karya Unggul Tbk 0,4775 0,4957 0,6308

  35 AKPI PT Argha Karya Prima Industri Tbk #DIV/0! 0,5142 0,5083

  36 APLI PT Asiaplast Industries Tbk 0,3149 0,3359 0,3451

  38 FPNI PT Titan Kimia Nusantara Tbk 0,5645 0,6320 0,6687

  45 JPFA PT Japfa Camfeed Indonesia Tbk 0,4227 0,6419 0,5654

  39 IGAR PT Champion Pacific Indonesia Tbk 0,1561 0,1828 0,2251

  40 IPOL PT Indopoly Swakarsa Industry Tbk 0,5063 0,5614 0,5014

  41 SIAP PT Sekawan Inti Pratama Tbk 0,0353 0,1048 0,0698

  42 SIMA PT Siwani Makmur Tbk 0,7823 1,4399 1,3205

  43 TRST PT Trias Sentosa Tbk 0,3900 0,3780 0,3817

  44 YPAS PT Yanaprima Hastapersada Tbk 0,3453 0,3373 0,5290

  62 INDS PT Indospring Tbk 0,7060 0,4453 0,3173

  63 LPIN PT Multi Prima Sejahtera Tbk 0,2915 0,2486 0,2172

  81 TFCO PT Tifico Fiber Indonesia Tbk 0,5269 0,2414 0,2133

  94 MYRX PT Hanson International Tbk 1,8392 1,0384 4,2040

  93 PTSN PT Sat Nusapersada Tbk 0,4327 0,3910 0,4180

  92 VOKS PT Voksel Electric Tbk 0,6573 0,6843 0,6449

  #DIV/0! 0,6433 0,5601

  91 SCCO PT Supreme Cable Manufacturing & Commerce Tbk

  90 KBLM PT Kabelindo Murni Tbk 0,4355 0,6199 0,6338

  89 KBLI PT KMI Wire and Cable Tbk 0,1059 0,0515 0,0619

  88 JECC PT Jembo Cable Company Tbk 0,8244 0,7967 0,7985

  87 IKBI PT Sumi Indo Kabel Tbk 0,1412 0,1874 0,4298

  86 SIMM PT Surya Intrindo Makmur Tbk 1,5597 #DIV/0! #DIV/0!

  85 BIMA PT Primarindo Asia Infrastructure Tbk 1,8740 1,5709 2,8763

  84 BATA PT Sepatu Bata Tbk 0,3154 0,3139 0,3250

  83 UNTX PT Unitex Tbk 2,0628 2,0691 2,1690

  82 TRIS PT Trisula International Tbk #DIV/0! #DIV/0! 0,3377

  80 STAR PT Star Petrochem Tbk #DIV/0! 0,3204 0,3492

  64 MASA PT Multistrada Arah Sarana Tbk 0,4638 0,6269 0,4043

  71 ERTX PT Eratex Djaja Tbk 2,7881 1,5687 0,7994

  65 NIPS PT Nipress Tbk 0,5611 0,6284 0,5911

  66 PRAS PT Prima Alloy Steel Universal Tbk 0,7072 0,7099 0,5145

  67 SMSM PT Selamat Sempurna Tbk 0,4673 0,4101 0,4308

  68 ADMG PT Polychem Indonesia Tbk 0,5250 0,5098 0,4656

  69 ARGO PT Argo Pantes Tbk 0,8516 0,9288 0,8776

  70 CNTX PT Century Textile Industry Tbk 0,9371 0,8385 0,9276

  72 ESTI PT Ever Shine Tex Tbk 0,5608 0,5958 0,5455

  79 SSTM PT Sunson Textile Manufacture Tbk 0,6296 0,6228 0,6302

  73 HDTX PT Panasia Indo Resources Tbk 0,4615 0,4423 0,5335

  74 INDR PT Indorama Synthetics Tbk 0,4899 0,5610 0,5693

  75 MYTX PT Apac Citra Centertex Tbk 0,9005 0,9655 1,0338

  76 PAFI PT Panasia Filament Inti Tbk 1,3650 1,6282 #DIV/0!

  77 POLY PT Asia Pacific Fibers Tbk 3,0140 2,9934 2,9785

  78 RICY PT Ricky Putra Globalindo Tbk 0,4489 0,4545 0,5644

  95 ADES PT Akasha Wira International Tbk 0,6919 0,6021 0,4616

  96 AISA PT Tiga Pilar Sejahtera Food Tbk 0,6954 0,4895 0,4742

  97 CEKA PT Cahaya Kalbar Tbk 0,6370 0,5080 0,5491

  98 DAVO PT Davomas Abadi Tbk 0,6621 #DIV/0! 1,8471

  99 DLTA PT Delta Djakarta Tbk 0,1626 0,1770 0,1974

  100

  ICBP PT Indofood CBP Sukses Makmur Tbk. 0,2993 0,2965 0,3248 101

  INDF PT Indofood Sukses Makmur Tbk. 0,4743 0,4101 0,4245 102 MLBI PT Multi Bintang Indonesia Tbk 0,5855 0,5656 0,7137 103 PSDN PT Prasidha Aneka Niaga Tbk. 0,5333 0,5104 0,4000 104 ROTI PT Nippon Indosari Corpindo Tbk 0,1985 0,2839 0,4468 105 SKLT PT Sekar Laut Tbk.

  0,4066 0,4263 0,4815 106 STTP PT Siantar Top Tbk. 0,3110 0,4757 0,5362 107 ULTJ

  PT Ultrajaya Milk Industry & Trading Company Tbk.

  0,3516 0,3564 0,3075 108 GGRM PT Gudang Garam Tbk. 0,3065 0,3719 0,3590 109 HMSP PT Hanjaya Mandala Sampoerna Tbk. 0,5023 0,4735 0,4930 110 RMBA PT Bentoel Internasional Investama Tbk 0,5656 0,0645 #DIV/0! 111 WIIM PT Wismilak Inti Makmur Tbk #DIV/0! #DIV/0! 0,4564 112 DVLA PT Darya-Varia Laboratoria Tbk. 0,2500 0,2159 0,2169 113

  INAF PT Indofarma (Persero) Tbk. 0,5759 0,4536 0,4531 114 KAEF PT Kimia Farma (Persero) Tbk 0,3278 0,3019 0,3057 115 KLBF PT Kalbe Farma Tbk.

  0,1792 0,2125 0,2173 116 MERK PT Merck Tbk. 0,1650 0,1544 0,2681 117 PYFA PT Pyridam Farma Tbk 0,2323 0,3019 0,3544 118 SCPI PT Merck Sharp & Dohme Indonesia Tbk. 0,9481 0,9309 0,9608

  119 SQBI PT Taisho Pharmaceutical Indonesia Tbk 0,1593 0,1638 0,1808 120 TSPC PT Tempo Scan Pacific Tbk 0,2632 0,2834 0,2762 121 MBTO PT Martina Berto Tbk. #DIV/0! 0,2605 0,2870 122 MRAT PT Mustika Ratu Tbk.

  0,1264 0,1516 0,1528 123 TCID PT Mandom Indonesia Tbk. 0,0943 0,0977 0,1306 124 UNVR PT Unilever Indonesia Tbk. 0,5347 0,6488 0,6689 125 KDSI PT Kedawung Setia Industrial Tbk. 0,5418 0,5249 0,4462 126 KICI PT Kedaung Indah Can Tbk. 0,2560 0,2645 0,2991 127 LMPI PT Langgeng Makmur Industri Tbk. 0,3403 0,4064 0,4977 128 FAST PT Fast Food Indonesia Tbk 0,3514 0,4634 0,4440

  129 MYOR PT Mayora Indah Tbk 0,5362 0,6326 0,6305 130 PTSP PT Pioneerindo Gourmet International Tbk 0,6217 0,4738 0,4171

  131 SMAR PT Sinar Mas Agro Resources Technology Tbk. 0,5210 0,5017 0,4498 132 TBLA PT Tunas Baru Lampung Tbk. 0,6599 0,6213 0,6615 133 KARW PT ICTSI Jasa Prima Tbk 2,3415 #DIV/0! 1,0229 134 RDTX PT Roda Vivatex Tbk.

  0,1619 0,2346 0,2109 135 PBRX PT Pan Brothers Tex Tbk. 0,8111 0,5483 0,5883 136 AKRA PT AKR Corporindo Tbk 0,6271 0,5697 0,6429 137 CLPI PT Colorpak Indonesia Tbk 0,5116 0,5889 0,5478 138 LTLS PT Lautan Luas Tbk.

  0,7158 #DIV/0! 0,7204 139 KKGI PT Resource Alam Indonesia Tbk 0,4180 0,3280 0,2939 140 DYNA PT Dynaplast Tbk

  0,6242 #DIV/0! #DIV/0! 141 LAPD PT Leyand International Tbk 0,4511 0,4127 0,3839 142 ASGR PT Astra Graphia Tbk

  0,5268 0,5057 0,4895 143 MTDL PT Metrodata Electronics Tbk. 0,6184 0,5429 0,5787 144 MLPL PT Multipolar Tbk.

  0,3935 0,4307 0,4994 145 MYOH PT Samindo Resources Tbk. 0,5485 0,5765 0,7903 146 HEXA PT Hexindo Adiperkasa Tbk 1,0000 0,5481 0,4994 147

  INTA PT Intraco Penta Tbk 0,7328 0,8564 0,8827 148 TURI PT Tunas Ridean Tbk.

  0,4222 0,4233 0,4662 149 UNTR PT United Tractor Tbk 0,4557 0,4078 0,3578

  150

  INTD PT Inter Delta Tbk 0,7860 0,7315 0,6414 151 MDRN PT Modern Internasional Tbk. 0,5357 0,6951 0,4310

  152 KONI PT Perdana Bangun Pusaka Tbk 0,7222 0,6475 0,6522 153 BAJA PT Saranacentral Bajatama Tbk #VALUE! 0,6511 0,6867 154 TIRA PT Tira Austenite Tbk

  0,5604 0,5418 0,5519 155 MITI PT Mitra Investindo Tbk 0,6910 0,4676 0,3617

  

Lampiran Ukuran KAP

No Kode Perusahaan KAP Dummy 2010 2011 2012 2010 2011 2012

  22 PICO PT Pelangi Indah Canindo Tbk dbs&d ARH&J ARH&J

  14 INAI PT Indal Aluminium Industry Tbk PKF PKF PKF

  15 ITMA PT Sumber Energi Andalan Tbk Kreston Int. Kreston Int.

  16 JKSW PT Jakarta Kyoei Steel Works Tbk ARH&J Muhammad Sofwan PARKER RANDAL

  17 JPRS PT Jaya Pari Steel Tbk RSM AAJ RSM AAJ RSM AAJ

  18 KRAS PT Krakatau Steel (Persero) Tbk E&Y E&Y E&Y

  1

  1

  1

  19 LION PT Lion Metal Works Tbk Crowe Horwath Crowe Horwath Crowe Horwath

  20 LMSH PT Lion Mesh Prima Tbk Crowe Horwath Crowe Horwath

  21 NIKL PT Pelat Timah Nusantara Tbk E&Y E&Y KPMG

  1

  1

  1

  23 TBMS PT Tembaga Mulia Semanan Tbk E&Y E&Y E&Y

  1

  26 DPNS PT Duta Pertiwi Nusantara Tbk PKF PKF PKF

  1

  1

  30 SOBI PT Sorini Agro Asia Corporindo Tbk E&Y KPMG

  29 INCI PT Intanwijaya Internasional Tbk AHCMAD UHY UHY

  28 ETWA PT Eterindo Wahanatama Tbk RSM AAJ Grant Thornton Grant Thornton

  27 EKAD PT Ekadharma Internasional Tbk Morison Int. Rodl & Partner Rodl & Partner

  25 BUDI PT Budi Acid Jaya Tbk Moore Stephens Moore Stephens Moore Stephens

  1

  1

  1

  1

  24 BRPT PT Barito Pacific Tbk Delloitte Delloitte Delloitte

  1

  1

  13 GDST PT Gunawan Dianjaya Steel Tbk HLB HLB HLB

  1

  1 INTP PT Indocement Tunggal Prakarsa Tbk. E&Y E&Y E&Y

  5 ARNA PT Arwana Citramulia Tbk E&Y E&Y E&Y

  1

  1

  1

  2 SMCB PT Holcim Indonesia Tbk. E&Y E&Y E&Y

  1

  1

  1

  3 SMGR PT Semen Gresik (Persero) Tbk E&Y E&Y E&Y

  1

  1

  1

  4 AMFG PT Asahimas Flat Glass Tbk KPMG KPMG

  1

  1

  1

  1

  9 TOTO PT Surya Toto Indonesia Tbk E&Y E&Y E&Y

  12 CTBN PT Citra Tubindo Tbk E&Y E&Y E&Y

  11 BTON PT Betonjaya Manunggal Tbk RSM AAJ RSM AAJ RSM AAJ

  10 ALMI PT Alumindo Light Metal Industry Tbk PKF PKF PKF

  1

  1

  1

  1

  1

  1

  1

  8 MLIA PT Mulia Industrindo Tbk Delloitte Delloitte Delloitte

  7 KIAS PT Keramika Indonesia Assosiasi Tbk JAS & REKAN JAS & REKAN

  6 IKAI PT Intikeramik Alamsari Industri Tbk HLB dbs&d

  1

  31 SRSN PT Indo Acidatama Tbk RSM AAJ RSM AAJ RSM AAJ

  32 TPIA PT Chandra Asri Petrochemical Tbk Delloitte Delloitte Delloitte

  1

  59 GDYR PT Goodyear Indonesia Tbk PWC PWC PWC

  1

  1

  1

  58 BRAM PT Indo Kordsa Tbk Delloitte Delloitte Delloitte

  1

  1

  1

  57 AUTO PT Astra Otoparts Tbk PWC PWC PWC

  1

  1

  1

  56 ASII PT Astra International Tbk PWC PWC PWC

  55 TKIM PT Pabrik Kertas Tjiwi Kimia Tbk MAZARS MAZARS MAZARS

  54 SPMA PT Suparma Tbk HLB HLB HLB

  1

  1

  52 KBRI PT Kertas Basuki Rachmat Indonesia Tbk UHY UHY UHY

  63 LPIN PT Multi Prima Sejahtera Tbk PKF PKF PKF

  66 PRAS PT Prima Alloy Steel Universal Tbk BMY PKF PKF

  65 NIPS PT Nipress Tbk Muhaemin Budiman BWP

  1

  1

  1

  64 MASA PT Multistrada Arah Sarana Tbk E&Y E&Y E&Y

  62 INDS PT Indospring Tbk SSS SSS BDO

  60 GJTL PT Gajah Tunggal Tbk Delloitte Delloitte Delloitte

  1

  1

  1

  61 IMAS PT Indomobil Sukses Internasional Tbk E&Y E&Y E&Y

  1

  1

  1

  53 SAIP PT Surabaya Agung Industri Pulp & Kertas Tbk DFK DFK DFK

  51 INRU PT Toba Pulp Lestari Tbk JCLS JCS JCS

  1

  1

  1

  1

  38 FPNI PT Titan Kimia Nusantara Tbk KPMG Delloitte Delloitte

  1 37 BRNA PT Berlina Tbk Grant Thornton Kreston Int. Kreston Int.

  36 APLI PT Asiaplast Industries Tbk BDO BDO E&Y

  1

  35 AKPI PT Argha Karya Prima Industri Tbk E&Y E&Y

  39 IGAR PT Champion Pacific Indonesia Tbk RSM AAJ RSM AAJ RSM AAJ

  34 AKKU PT Alam Karya Unggul Tbk PKF PKF BWP

  1

  1

  1

  33 UNIC PT Unggul Indah Cahaya Tbk E&Y E&Y E&Y

  1

  1

  1

  40 IPOL PT Indopoly Swakarsa Industry Tbk RSM AAJ RSM AAJ RSM AAJ

  50 INKP PT Indah Kiat Pulp & Paper Tbk MAZARS MAZARS MAZARS

  1

  1

  1

  1

  49 FASW PT Fajar Surya Wisesa Tbk Delloitte Delloitte Delloitte

  48 ALDO PT Alkindo Naratama Tbk DFK DFK

  1 47 TIRT PT Tirta Mahakam Resources Tbk JSA JSA KS Int.

  1

  46 SULI PT Sumalindo Lestari Jaya Tbk E&Y E&Y E&Y

  41 SIAP PT Sekawan Inti Pratama Tbk DFK BASRI Basri

  45 JPFA PT Japfa Camfeed Indonesia Tbk Moore Stephens Moore Stephens Moore Stephens

  44 YPAS PT Yanaprima Hastapersada Tbk Morison Int. Rodl & Partner Teramihardja

  1

  1

  1

  43 TRST PT Trias Sentosa Tbk E&Y E&Y E&Y

  42 SIMA PT Siwani Makmur Tbk ARH&J SSS ARH&J

  67 SMSM PT Selamat Sempurna Tbk Morison Int. Rodl & Partner Rodl & Partner

  68 ADMG PT Polychem Indonesia Tbk Delloitte Delloitte Delloitte

  91 SCCO PT Supreme Cable Manufacturing & Commerce Tbk dbs&d Crowe Horwath

  1

  97 CEKA PT Cahaya Kalbar Tbk E&Y E&Y E&Y

  96 AISA PT Tiga Pilar Sejahtera Food Tbk RSM AAJ RSM AAJ RSM AAJ

  95 ADES PT Akasha Wira International Tbk Baker Tilly Int. Baker Tilly Int. Baker Tilly Int.

  94 MYRX PT Hanson International Tbk ARH&J ARH&J Kreston Int.

  92 VOKS PT Voksel Electric Tbk Grant Thornton RSM AAJ Grant Thornton 93 PTSN PT Sat Nusapersada Tbk Baker Tilly Int. Baker Tilly Int. Baker Tilly Int.

  90 KBLM PT Kabelindo Murni Tbk dbs&d dbs&d Crowe Horwath

  1

  1

  1

  1

  89 KBLI PT KMI Wire and Cable Tbk Delloitte Delloitte Delloitte

  88 JECC PT Jembo Cable Company Tbk BDO BDO BDO

  1

  1

  1

  98 DAVO PT Davomas Abadi Tbk BDO BKR

  87 IKBI PT Sumi Indo Kabel Tbk E&Y E&Y E&Y

  1

  1

  1

  1 103 PSDN PT Prasidha Aneka Niaga Tbk. E&Y E&Y E&Y

  1

  1

  1 102 MLBI PT Multi Bintang Indonesia Tbk KPMG KPMG KPMG

  1

  INDF PT Indofood Sukses Makmur Tbk. E&Y E&Y E&Y

  99 DLTA PT Delta Djakarta Tbk Delloitte Delloitte Delloitte

  1 101

  1

  1

  ICBP PT Indofood CBP Sukses Makmur Tbk. E&Y E&Y E&Y

  1 100

  1

  1

  1

  86 SIMM PT Surya Intrindo Makmur Tbk Basri

  1

  72 ESTI PT Ever Shine Tex Tbk E&Y E&Y E&Y

  1

  74 INDR PT Indorama Synthetics Tbk Delloitte Delloitte Delloitte

  73 HDTX PT Panasia Indo Resources Tbk dbs&d bds&d Bambang

  1

  1

  1

  71 ERTX PT Eratex Djaja Tbk PKF PKF PKF

  1

  1

  1

  1

  70 CNTX PT Century Textile Industry Tbk KPMG KPMG KPMG

  69 ARGO PT Argo Pantes Tbk DFK DFK DFK

  1

  1

  1

  75 MYTX PT Apac Citra Centertex Tbk Morison Int. Moore Stephens Moore Stephens

  85 BIMA PT Primarindo Asia Infrastructure Tbk SSS SSS AF. Rachman

  83 UNTX PT Unitex Tbk E&Y E&Y E&Y

  1

  1

  1

  84 BATA PT Sepatu Bata Tbk E&Y E&Y E&Y

  1

  1

  1

  82 TRIS PT Trisula International Tbk DFK

  76 PAFI PT Panasia Filament Inti Tbk AF. RACHMAN KBS 77 POLY PT Asia Pacific Fibers Tbk Grant Thornton Kreston Int. Kreston Int.

  1

  1

  1

  81 TFCO PT Tifico Fiber Indonesia Tbk E&Y E&Y E&Y

  80 STAR PT Star Petrochem Tbk ARH&J NNS

  79 SSTM PT Sunson Textile Manufacture Tbk KBS KBS KBS

  78 RICY PT Ricky Putra Globalindo Tbk JSA JSA JSA

  1

  104 ROTI PT Nippon Indosari Corpindo Tbk E&Y E&Y E&Y

  1

  1