Lampiran I Pengambilan Sampel Data NO NAMA PERUSAHAAN KRITERIA SAMPEL1 2 3 4 Basic Industry 1
Lampiran I
Pengambilan Sampel Data
NO8
√ √
X √
X
11 BTON
√
X √ √
X
12 BUDI
√ √ √ √
6
13 CPIN
√ √ √ √
7
14 CTBN √ √ √ √
15 DAJK
5
√
X √
X X
16 DPNS √ √ √ √
9
17 EKAD
√
X √
X X
18 ETWA √ √ √ √
10
19 FASW
√ √
X √
10 BRPT
√ √ √ √
1
X
2
3
4 Basic Industry
1 AKKU √ √
X
√
X
2 ALDO √ √
X
√
X
3 ALKA √ √
X
√
4 ALMI √ √ √ √
9 BRNA
1
5 AMFG
√ √ √ √
2
6 APLI
√ √ √ √
3
7 ARNA
√ √ √ √
4
8 BAJA
√ √
X √
X
X
20 FPNI
36 LION
38 MAIN
22
√ √ √ √
37 LMSH
21
√ √ √ √
20
23
√ √ √ √
35 KDSI
X
X √
√ √
34 KBRI
19
√ √ √ √
39 MLIA
33 JPRS
24
X √
√ √
43 SIMA
X
X √
√ √
42 SIAP
√ √ √ √
√ √
41 PICO
X
X √
√ √
40 NIKL
X
X √
√ √ √ √
18
√ √
X
√ √ √ √
26 INKP
14
25 INCI
√ √ √ √
13
24 INAI
√ √ √ √
X √ √ √
27 INRU
23 IKAI
12
22 IGAR
√ √ √ √
11
21 GDST
√ √ √ √
X
X √
15
√ √
√ √ √ √
√
32 JPPA
X X
X √
√
31 JKSW
X
X √ √
30 ISSP
X √
17
√ √ √ √
29 IPOL
16
√ √ √ √
28 INTP
X
X
44 SIPD
59 UNIC
Miscellanous Industry
X X
X √
√
60 WTON
32
√ √ √ √
31
√ √
√ √ √ √
58 TRST
X
X √
√ √
57 TPIA
30
61 ADMG
X √
56 TOTO
√
X √
√ √
66 BIMA
33
√ √ √ √
65 BATA
X
X
X
64 AUTO √ √
X
√
X
63 ASII √ √
X X
X √ √
62 ARGO
√ √ √ √
29
√ √ √ √
√ √ √ √
√
49 SPMA
X X
X √
√
48 SOBI
27
47 SMGR
X X
26
√ √ √ √
46 SMCB
X X
X √
√
45 SMBR
25
X √
50 SRSN
√ √ √ √
√
55 TKIM
X
X √
√ √
54 TIRT
X
X √ √
53 TBMS
√ √ √ √
X
X √ √ √
52 TALF
X
X √
√ √
51 SULI
28
X
67 BRAM
√ √ √ √
X √
√ √
84 MYTX
45
√ √ √ √
83 MASA
44
82 LPIN
85 NIPS
X
X √ √
√
81 KRAH
43
√ √ √ √
80 KBLM
X
√ √ √ √
√ √ √ √
√ √ √ √
X √
√
90 RICY
49
√ √ √ √
89 PTSN
48
88 PRAS
46
X
X √
√ √
87 POLY
47
√ √ √ √
86 PBRX
42
79 KBLI
√ √ √ √
70 ESTI
72 GJTL
36
√ √ √ √
71 GDYR
X X
X √
√
35
X √
√ √ √ √
69 ERTX
7X
X √
√ √
68 CNTX
34
√
X X
41
76 INDR
√ √ √ √
78 JECC
40
√ √ √ √
77 INDS
39
√ √ √ √
38
73 HDTX
√ √ √ √
75 IMAS
37
√ √ √ √
74 IKBI
X
X √
√ √
X X
91 SCCO
X √
√ √ √ √
107 GGRM
X X
X √
√
106 DVLA
X
√ √
108 HMSP √ X √ √
105 DLTA
X X
X √
√
104 DAVO
X X
X √
X
X 109
103
X
X √
√
113 KLBF
X
X √ √ √
KAEF
112
X √ √
ICBP √ √
INDF √
111
X X
X √
INAF √
110
X
X √
CINT √
X X
√ √ √ √
√ √
√ √
96 TFCO
52
√ √ √ √
95 STAR
X
X √
94 SSTM
X
X X
X √
√
93 SRIL
51
√ √ √ √
92 SMSM
50
X √
97 UNTX
X √
X √
√
102 CEKA
X X
X √
√
101 ALTO
X X
AISA √
√ √
54 100
√ √ √ √
99 ADES
53 Consumer Goods
√ √ √ √
98 VOKS
X
X √
X X
114 LMPI √ √
√ √ √ √
√ √ √ √
128 SQBB
X X
X √
√
56 127 SKLT
126 SKBM
√
X X
X √
SIDO √
125
X
X X √
√
57 129 STTP
X √
√ √ √ √
132 ULTJ √ √ √ √
√ √ √
X
134 WIIM
X
√ √
X
58 133 UNVR √
X
X X
√
X
131 TSPC √ √
X X
X √
√
130 TCID
55 124 SCPI
123 ROTI
X
√ √
X √
√
117 MLBI
X
√
X
MERK
118 MRAT
116
X
√ √
X
115 MBTO √
X
√
X X
√
X X
X X
X √
√
122 RMBA
X
X √
√ √
121 PYFA
X √
X √
√
120 PSDN
X
X √
√ √
119 MYOR
X X
X
Lampiran 2
Data Olahan Pergantian Manajemen
25 INTP
19 IMAS
20 INAI
21 INCI
1
22 INDR
1
23 INDS
24 INKP
1
26 IPOL
18 IKBI
27 JECC
28 JPFA
1
29 JPRS
30 KBLI
31 KBLM
32 KDSI
33 LION
34 LMSH
35 LPIN
1
17 IGAR
NO Pergantian Manajemem 2012 2013
1
1 ADES
1
2 ALMI
3 AMFG
1
4 APLI
5 ARNA
6 BATA
1
7 BRAM
8 BRANA
16 GDYR
9 BUDI
10 CPIN
1
11 CTBN
12 DPNS
13 ERTX
1
14 ETWA
15 GDST
1
36 MAIN
37 MASA
1
57 ULTJ
1
56 SQQB
55 SKBM
54 ROTI
53 UNIC
52 TRST
1
51 TOTO
1
50 TKIM
49 STAR
38 NIPS
48 SRSN
47 SMSM
46 SMGR
1
45 SMCB
44 SIPD
43 SCCO
42 PTSN
41 PRAS
40 PICO
39 PBRX
1
58 VOKS
Lampiran 3
Data Olahan Biaya Audit
25 INTP 22755160 26607241 16,94 17,1
19 IMAS 17577664 22315022 16,68 16,92
20 INAI 612224 765881 13,32 13,55
21 INCI 13278839 136142 16,4 11,82
22 INDR 686913 734920 13,44 13,51
23 INDS 1664779 2196518 14,33 14,6
24 INKP 6647500 6777194 15,71 15,73
26 IPOL 282827 277508 12,55 12,53
17 IGAR 314746 312342 12,66 12,65
27 JECC 708955 1239821 13,47 14,03
28 JPFA 10961464 14917590 16,21 16,52
29 JPRS 398606 376540 12,9 12,84
30 KBLI 1161698 1337022 13,97 14,11
31 KBLM 722941 654296 13,49 13,39
32 KDSI 570564 850233 13,25 13,65
33 LION 433497 498567 12,98 13,12
18 IKBI 70524333 79667324 18,07 18,19
16 GDYR 123915 111048 11,73 11,62
NO Biaya Audit LN Total Asset
6 BATA 574107 435578 13,26 12,98
2012 (Dalam Jutaan Rupiah)
2013 (Dalam Jutaan Rupiah) 2012 2013
1 ADES 389094 441064 12,87 13
2 ALMI 1881568 2752078 14,45 14,83
3 AMFG 3115421 3539393 14,95 15,08
4 APLI 333867 303594 12,72 12,62
5 ARNA 937359 1135244 13,75 13,94
7 BRAM 230270 239028 12,35 12,38
15 GDST 1163971 1191496 13,97 13,99
8 BRANA 770383 1125132 13,55 13,93
9 BUDI 2299672 2382875 14,65 14,68
10 CPIN 12348627 15722197 16,33 16,57
11 CTBN 268438 274151 12,5 12,52
12 DPNS 184533 256372 12,13 12,45
13 ERTX 44820570 45560734 17,62 17,63
14 ETWA 960956 1291711 13,78 14,07
34 LMSH 141697 128547 11,86 11,76
35 LPIN 172268 196390 12,06 12,19
48 SRSN 402108 420782 12,9 12,95
57 ULTJ 2420793 2811620 14,7 14,85
56 SQQB 397144 421187 12,89 12,95
55 SKBM 288961 497652 12,57 13,12
54 ROTI 1204944 1822689 14 14,42
53 UNIC 248270 269269 12,42 12,5
52 TRST 3260919 2188129 15 14,6
51 TOTO 1522663 1746177 14,24 14,37
50 TKIM 2682042 2604956 14,8 14,77
49 STAR 751720 749402 13,53 13,53
47 SMSM 1701103 1556214 14,35 14,26
36 MAIN 1799881 2214398 14,4 14,61
46 SMGR 26579083 30792884 17,1 17,24
45 SMCB 12168517 14894990 16,31 16,52
44 SIPD 3298123 3155680 15,01 14,96
43 SCCO 1762032 1486921 14,38 14,21
42 PTSN 92235615 78631009 18,34 18,18
41 PRAS 577349 795630 13,27 13,59
40 PICO 594616 621400 13,3 13,34
39 PBRX 208301 233842 12,25 12,36
38 NIPS 524693 798407 13,17 13,59
37 MASA 629065 624485 13,35 13,34
58 VOKS 1698078 1955830 14,35 14,49
Lampiran 4
Data Olahan Reputasi Audit
24 INKP
17 IGAR
18 IKBI
1
1
19 IMAS
1
1
20 INAI
21 INCI
22 INDR
1
1
23 INDS
25 INTP
1
1
1
26 IPOL
27 JECC
28 JPFA
29 JPRS
30 KBLI
1
1
31 KBLM
32 KDSI
33 LION
34 LMSH
35 LPIN
1
16 GDYR
NO Reputasi Audit 2012 2013
7 BRAM
1 ADES
2 ALMI
3 AMFG
1
1
4 APLI
1
1
5 ARNA
1
1
6 BATA
1
1
1
15 GDST
1
8 BRANA
1
1
9 BUDI
10 CPIN
1
1
11 CTBN
1
1
12 DPNS
13 ERTX
14 ETWA
36 MAIN
37 MASA
1
1
1
52 TRST
1
1
53 UNIC
1
50 TKIM
54 ROTI
1
1
55 SKBM
56 SQQB
1
57 ULTJ
51 TOTO
49 STAR
1
44 SIPD
1
38 NIPS
39 PBRX
40 PICO
41 PRAS
42 PTSN
43 SCCO
45 SMCB
48 SRSN
1
1
46 SMGR
1
1
47 SMSM
1
58 VOKS
Lampiran 5
Data Olahan Opini Audit
1
20 INAI
21 INCI
22 INDR
23 INDS
24 INKP
25 INTP
1
26 IPOL
27 JECC
28 JPFA
19 IMAS
29 JPRS
30 KBLI
1
31 KBLM
32 KDSI
33 LION
34 LMSH
1
35 LPIN
1
18 IKBI
NO Opini Audit 2012 2013
9 BUDI
1 ADES
2 ALMI
3 AMFG
4 APLI
5 ARNA
1
6 BATA
7 BRAM
8 BRANA
1
17 IGAR
10 CPIN
11 CTBN
12 DPNS
1
13 ERTX
14 ETWA
15 GDST
16 GDYR
1
36 MAIN
37 MASA
49 STAR
57 ULTJ
1
56 SQQB
55 SKBM
54 ROTI
53 UNIC
1
52 TRST
51 TOTO
50 TKIM
48 SRSN
38 NIPS
47 SMSM
46 SMGR
45 SMCB
1
44 SIPD
43 SCCO
42 PTSN
41 PRAS
1
40 PICO
39 PBRX
58 VOKS
Lampiran 6
Data Olahan Kesulitan Keuangan
27 JECC 0,79846992 0,88090195
21 INCI 1,24400641 0,07382272
22 INDR 0,57243056 0,59479816
23 INDS 0,31728318 0,20197999
24 INKP 0,68818954 0,66151212
25 INTP 0,14662266 0,13641226
26 IPOL 0,50139059 0,45465546
28 JPFA 0,56544792 0,64838677
19 IMAS 0,67524439 0,70155217
29 JPRS 0,12819037 0,03723158
30 KBLI 0,38777075 0,23676284
31 KBLM 0,63379316 0,58785618
32 KDSI 0,44615138 0,5859858
33 LION 0,14225623 0,1660427
34 LMSH 0,21893469 0,24294095
35 LPIN 0,21717925 0,26976927
20 INAI 0,78893638 0,83506872
18 IKBI 0,18614553 0,23263944
NO Kesulitan Keuangan 2012 2013
8 BRANA 0,60820843 0,72813769
1 ADES 0,46254119 0,39968349
2 ALMI 0,68755694 0,76114721
3 AMFG 0,21131398 0,21999987
4 APLI 0,34514164 0,28284868
5 ARNA 0,35477476 0,32306241
6 BATA 0,32505994 0,65162015
7 BRAM 0,26337379 0,31865313
9 BUDI 0,62850572 0,62854913
17 IGAR 0,22339844 0,28495576
10 CPIN 0,33786453 0,36707955
11 CTBN 0,46874825 0,44956282
12 DPNS 0,15682725 0,12850318
13 ERTX 0,79943941 0,77092441
14 ETWA 0,54446524 0,65498448
15 GDST 0,31877648 0,25772973
16 GDYR 0,57446733 0,49368
36 MAIN 0,62115811 0,61051134
37 MASA 0,40139346 0,40639294
49 STAR 0,34915329 0,34638036
57 ULTJ 0,30745055 0,28327945
56 SQQB 0,18075395 0,17601572
55 SKBM 0,55814274 0,59585413
54 ROTI 0,44677327 0,56803512
53 UNIC 0,4371662 0,4599068
52 TRST 0,25610463 0,7089355
51 TOTO 0,41013582 0,40690433
50 TKIM 0,71130653 0,69355912
48 SRSN 0,33051942 0,25287863
38 NIPS 0,61487322 0,70447956
47 SMSM 0,37980956 0,44614949
46 SMGR 0,31657333 0,29191511
45 SMCB 0,30821019 0,41101356
44 SIPD 0,61288813 0,59275968
43 SCCO 0,47267959 0,70913042
42 PTSN 0,4180476 0,34519103
41 PRAS 0,5145167 0,4891495
40 PICO 0,66514024 0,63647078
39 PBRX 0,57863511 0,57639306
58 VOKS 0,64485381 0,6925863
Lampiran 7 Data Olahan Simultan NO Perusahaan Y
1 15722197 1 0,36707955
19 IMAS 2012 1 17577664
1 79667324 1 0,23263944
18 IKBI 2012 70524333 1 0,18614553 2013
17 IGAR 2012 1 314746 0,22339844 2013 1 312342 0,28495576
16 GDYR 2012 123915 1 0,57446733 2013 111048 1 1 0,49368
15 GDST 2012 1 1163971 0,31877648 2013 1191496 0,25772973
14 ETWA 2012 960956 0,54446524 2013 1 1291711 0,65498448
13 ERTX 2012 44820570 0,79943941 2013 1 45560734 0,77092441
1 0,12850318
12 DPNS 2012 1 184533 0,15682725 2013 256372
11 CTBN 2012 268438 1 0,46874825 2013 274151 1 0,44956282
10 CPIN 2012 12348627 1 0,33786453 2013
X5
9 BUDI 2012 2299672 0,62850572 2013 2382875 1 0,62854913
8 BRNA 2012 770383 1 0,60820843 2013 1125132 1 0,72813769
1 239028 1 0,31865313
7 BRAM 2012 230270 1 0,26337379 2013
1 0,65162015
6 BATA 2012 1 574107 1 0,32505994 2013 435578
5 ARNA 2012 937359 1 1 0,35477476 2013 1135244 1 0,32306241
4 APLI 2012 333867 1 0,34514164 2013 303594 1 0,28284868
1 3539393 1 0,21999987
3 AMFG 2012 3115421 1 0,21131398 2013
2 ALMI 2012 1881568 0,68755694 2013 2752078 0,76114721
1 ADES 2012 389094 0,46254119 2013 1 441064 0,39968349
1 1 0,67524439
2013 22315022 1 0,70155217
29 JPRS 2012 1 398606 0,12819037 2013 1 376540 0,03723158
38 NIPS 2012 1 524693 0,61487322 2013 798407 0,70447956
37 MASA 2012 629065 1 0,40139346 2013 624485 1 0,40639294
36 MAIN 2012 1799881 0,62115811 2013 2214398 0,61051134
35 LPIN 2012 172268 0,21717925 2013 196390 0,26976927
1 128547 0,24294095
34 LMSH 2012 141697 1 0,21893469 2013
33 LION 2012 1 433497 0,14225623 2013 498567 0,1660427
32 KDSI 2012 1 570564 0,44615138 2013 850233 0,5859858
31 KBLM 2012 722941 0,63379316 2013 1 654296 0,58785618
1 1 0,38777075 2013 1337022 1 0,23676284
30 KBLI 2012 1 1161698
28 JPFA 2012 1 10961464 0,56544792 2013 14917590 0,64838677
20 INAI 2012 612224 0,78893638 2013 1 765881 0,83506872
27 JECC 2012 1 708955 1 0,79846992 2013 1239821 0,88090195
26 IPOL 2012 282827 0,50139059 2013 1 277508 0,45465546
1 1 0,13641226
25 INTP 2012 1 22755160 1 0,14662266 2013 26607241
1 6777194 0,66151212
24 INKP 2012 1 6647500 0,68818954 2013
23 INDS 2012 1664779 0,31728318 2013 2196518 0,20197999
1 734920 1 0,59479816
22 INDR 2012 686913 1 0,57243056 2013
1 136142 0,07382272
21 INCI 2012 1 13278839 1,24400641 2013
39 PBRX 2012 208301 0,57863511 2013 233842 0,57639306
40 PICO 2012 594616 1 0,66514024 2013
51 TOTO 2012 1522663 1 0,41013582 2013
57 ULTJ 2012 2420793 0,30745055 2013 2811620 0,28327945
1 1 0,17601572
1 1 421187
56 SQQB 2012 397144 0,18075395 2013
55 SKBM 2012 1 288961 0,55814274 2013 497652 0,59585413
54 ROTI 2012 1204944 1 0,44677327 2013 1822689 1 0,56803512
53 UNIC 2012 248270 1 0,4371662 2013 269269 1 0,4599068
52 TRST 2012 3260919 1 1 0,25610463 2013 2188129 1 0,7089355
1 1746177 1 0,40690433
50 TKIM 2012 2682042 0,71130653 2013 1 2604956 0,69355912
1 621400 0,63647078
49 STAR 2012 1 751720 0,34915329 2013 749402 0,34638036
48 SRSN 2012 1 402108 0,33051942 2013 1 420782 0,25287863
47 SMSM 2012 1701103 0,37980956 2013 1 1556214 1 0,44614949
46 SMGR 2012 26579083 1 0,31657333 2013 30792884 1 0,29191511
1 14894990 1 0,41101356
45 SMCB 2012 1 12168517 1 0,30821019 2013
44 SIPD 2012 3298123 0,61288813 2013 1 3155680 1 0,59275968
43 SCCO 2012 1 1762032 0,47267959 2013 1486921 0,70913042
42 PTSN 2012 1 92235615 0,4180476 2013 78631009 0,34519103
41 PRAS 2012 577349 0,5145167 2013 795630 0,4891495
58 VOKS 2012 1698078 0,64485381 2013 1955830 0,6925863
Lampiran 8
Hasil Olahan SPSS
Descriptive Statistics
Minimu Maxim Std. N Range m um Mean Deviation Variance
Pergantian 116 1,00 ,00 1,00 ,1552 ,36364 ,132 Manajemen Biaya Audit 116 6,72 11,62 18,34 14,1103 1,61553 2,610 Reputasi Audit 116 1,00 ,00 1,00 ,3793 ,48732 ,237 Opini Audit 116 1,00 ,00 1,00 ,1121 ,31682 ,100 Kesulitan 116 1,21 ,04 1,24 ,4584 ,21132 ,045 Keuangan Pergantian 116 1,00 ,00 1,00 ,2414 ,42978 ,185 Auditor Valid N
116 (listwise)
Hosmer and Lemeshow Test
Chi- Step square df Sig.1 2,825 8 ,945
-2Log Likelihood Awal
Coefficien ts
- 2 Log likelihoo
Iteration d Constant Step
1 128,483 -1,034 2 128,218 -1,142
3 128,218 -1,145 4 128,218 -1,145 a Constant is included in the model. b Initial -2 Log Likelihood: 128,218 c Estimation terminated at iteration number 4 because parameter estimates changed by less than ,001.
- -2Log Likelihood Akhir Iteration History (a,b,c,d)
- 2 Log likelihoo d Coefficients Constant Pergantia n
1 116,066 ,239 -,662 -,015 -,813 ,669 -1,578 2 113,329 ,452 -1,235 -,015 -1,163 ,897 -2,199
R Square 1 113,141( a)
Square Nagelkerke
Cox & Snell R
Step
Koefisien Determinasi (Negelkerke R Square) Model Summary
3 113,144 ,488 -1,543 -,014 -1,235 ,945 -2,297 4 113,141 ,491 -1,598 -,014 -1,238 ,947 -2,301 5 113,141 ,491 -1,599 -,014 -1,238 ,947 -2,301 6 113,141 ,491 -1,599 -,014 -1,238 ,947 -2,301 a Method: Enter b Constant is included in the model. c Initial -2 Log Likelihood: 128,218 d Estimation terminated at iteration number 6 because parameter estimates changed by less than ,001.
1
Constant Step
Kesulita n Keuanga n
Opini Audit
Reputasi Audit
Manajem en Biaya Audit
Iteration
- 2 Log likelihoo d
,122 ,182 a Estimation terminated at iteration number 6 because parameter estimates changed by less than ,001.
Classification Table(a)
Observed Predicted Percentage
Pergantian Auditor Correct ,00 1,00 ,00
Step Pergantian ,00
86 2 97,7
1 Auditor 1,00
25 3 10,7 Overall Percentage
76,7 a The cut value is ,500
Variables in the Equation
B S.E. Wald df Sig. Exp(B) Step Pergantian 1(a) Manajeme -1,599 1,072 2,227 1 ,136 ,202 n
Biaya
- ,014 ,157 ,008 1 ,927 ,986
Audit Reputasi
- 1,238 ,566 4,788 1 ,029 ,290
Audit Opini
,947 ,674 1,972 1 ,160 2,578 Audit Kesulitan
- 2,301 1,179 3,806 1 ,051 ,100
Keuangan Constant ,491 2,128 ,053 1 ,818 1,634 a Variable(s) entered on step 1: Pergantian Manajemen, Biaya Audit, Reputasi
Audit, Opini Audit, Kesulitan Keuangan.
Omnibus Tests of Model Coefficients
Chi- square df Sig.Step Step 15,077 5 ,010
1 Block 15,077 5 ,010 Mode
15,077 5 ,010 l
1
√ √ √ √
X √
√
15 DAJK
8
14 CTBN √ √ √ √
7
13 CPIN
16 DPNS √ √ √ √
6
√ √ √ √
12 BUDI
X
X √ √
√
X X
9
X
X √
21 GDST √ √ √ √
X
X √
√ √
20 FPNI
X
√ √
17 EKAD
19 FASW
10
18 ETWA √ √ √ √
X X
X √
√
11 BTON
X √
2
X
X
√
X
3 ALKA √ √
X
√
2 ALDO √ √
1
X
√
X
1 AKKU √ √
4 Basic Industry
3
4 ALMI √ √ √ √
5 AMFG
√ √
√ √
10 BRPT
5
√ √ √ √
9 BRNA
X
X √
8 BAJA
√ √ √ √
4
√ √ √ √
7 ARNA
3
√ √ √ √
6 APLI
2
11
22 IGAR
√ √ √ √
√ √ √ √
40 NIKL
X
X √
√ √
39 MLIA
23
38 MAIN
X √
22
√ √ √ √
37 LMSH
21
√ √ √ √
36 LION
20
√ √
X
35 KDSI
X √
X √
√
45 SMBR
25
√ √ √ √
44 SIPD
X
√ √
41 PICO
43 SIMA
X
X √
√ √
42 SIAP
24
√ √ √ √
√ √ √ √
X
12
√ √ √ √
√ √ √ √
28 INTP
X
X √
√ √
27 INRU
15
26 INKP
29 IPOL
14
25 INCI
√ √ √ √
13
24 INAI
√ √ √ √
X
X √ √ √
23 IKAI
16
√ √ √ √
X √
32 JPPA
√ √
34 KBRI
19
√ √ √ √
33 JPRS
18
√ √ √ √
X X
17
X √
√
31 JKSW
X
X √ √
√
30 ISSP
X X
46 SMCB
Miscellanous Industry
X X
X √ √
62 ARGO
X
X √
√ √
61 ADMG
X X
X
X √
√
60 WTON
32
√ √ √ √
59 UNIC
31
63 ASII √ √
√
58 TRST
X √
X √
√ √
68 CNTX
34
√ √ √ √
67 BRAM
X
√ √
X
66 BIMA
33
√ √ √ √
65 BATA
X
√
X
64 AUTO √ √
√ √ √ √
X
√ √ √ √
√
√ √
51 SULI
28
√ √ √ √
50 SRSN
X X
X √
49 SPMA
X
X X
X √
√
48 SOBI
27
√ √ √ √
47 SMGR
26
X √
52 TALF
X √
55 TKIM
√ √
57 TPIA
30
√ √ √ √
56 TOTO
29
√ √ √ √
X
X √ √ √
X √
√ √
54 TIRT
X
X √ √
√
53 TBMS
X
7X
69 ERTX
√ √
√ √ √ √
86 PBRX
46
√ √ √ √
85 NIPS
X
X √
84 MYTX
87 POLY
45
√ √ √ √
83 MASA
44
√ √ √ √
82 LPIN
X
47
√ √
√
√
√ √ √ √
92 SMSM
50
√ √ √ √
91 SCCO
X X
X √
90 RICY
X √
49
√ √ √ √
89 PTSN
48
√ √ √ √
88 PRAS
X
X √ √
81 KRAH
√ √ √ √
72 GJTL
X
X √
√ √
73 HDTX
X X
X √
√
36
√ √ √ √
√ √ √ √
71 GDYR
X X
X √
√
70 ESTI
35
74 IKBI
37
43
78 JECC
√ √ √ √
80 KBLM
42
√ √ √ √
79 KBLI
41
√ √ √ √
40
75 IMAS
√ √ √ √
77 INDS
39
√ √ √ √
76 INDR
38
√ √ √ √
51
93 SRIL
X
INAF √
110
X
X √
ICBP √ √
X 109
108 HMSP √ X √ √
√ √ √ √
X X
107 GGRM
X X
X √
√
106 DVLA
X
X √
DLTA √ √
X √
111
X X
114
√ √
X
115 MBTO √
X
√
X
√ √
LMPI
X X
INDF √
X √
√
113 KLBF
X
X √ √ √
112 KAEF
X
X √ √
105
X √
√
96 TFCO
X
X √
√ √
97 UNTX
X
X √
√ √
52
√ √ √ √
√ √ √ √
95 STAR
X
X √
√ √