Analisis Faktor – Faktor yang Mempengaruhi Ketepatan Waktu Penyampaian Laporan Keuangan pada Perusahaan Real Estate dan Property di Bursa Efek Indonesia

99

Lampiran 1
Waktu Penelitian
No

Kegiatan

1

Penyusun
an dan
pengajuan
proposal

2

Bimbinga
n Proposal
Kolokium
Bimbinga

n tesis
Seminar
hasil
Sidang
akhir tesis

2013 – 2014
Juni

3
4
5
6

Juli

Agustus

Sept


Okt

Nov

Des

Jan

Universitas Sumatera Utara

100

Lampiran 2

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

46
47
48
49
50
51
52
53
54
55

Daftar Populasi dan Sampel Perusahaan Real Estate dan Property Tahun 2008 - 2012
Kriteria Sampel
Kode
Nama Emiten
Sampel
Saham
1
2
3

APLN
Agung podomoro land Tbk


x
ASRI
Alam sutera realty Tbk



1
BAPA
bekasi Asri pemula Tbk

x

BCIP
Bumi Citra Permai Tbk

x


BEST
Bekasi Fajar Industrial Estate Tbk


x
BIPP
Bhuwanata Indah Permai TBk



2
BKDP
Bukit Dharmo Property Tbk

x

BKSL
Sentul City Tbk




3
BSDE
Bukit Serpong Damai Tbk

x

COWL
Cowell Development Tbk



4
CTRA
Ciputra Development Tbk



5

CTRP
Ciputra Property Tbk



6
CTRS
Ciputra Surya Tbk



7
DART
Duta Anggada Realty Tbk



8
DILD
Intilland Development Tbk




9
DUTI
Duta Pertiwi Tbk



10
ELTY
Bakrieland development Tbk



11
EMDE
Megapolitan Developmetn Tbk



x
FMII
Fortune Mate Indonesia Tbk


x
GAMA
Gading Development Tbk


x
GMTD
Goa Makassar Tourism development Tbk



12
GPRA
Perdana Gapura Prima Tbk



13
JRPT
Jaya Real Property Tbk



14
KIJA
Kawasan Industri Jababeka Tbk



15
KPIG
Global Land and Development Tbk

x
x
LAMI
Lamicitra Nusantara Tbk



16
LCGP
Laguna Cipta griya Tbk



17
LPCK
Lippo Cikarang Tbk



18
LPKR
Lippo Karawaci Tbk



19
MDLN
Modernland realty Tbk



20
MKPI
Metropolitan Kenjtana Tbk


x
MTLA
Metropolitan Land Tbk


x
MTSM
Metro Realty Tbk



21
NIRO
Nirvana Development Tbk


x
OMRE
Indonesia Prima Property Tbk



22
PLIN
Plaza Indonesia realty Tbk


x
PUDP
Pudjiati Prestige Tbk



23
PWON
Pakuwon jati Tbk



24
PWSI
PT Panca wirasakti Tbk

x
x
RBMS
Ristia Bintang Mahkota Sejati Tbk



25
RDTX
Roda Vivatex Tbk


x
RODA
Pikko Land developmet Tbk



26
SCBD
Dayanasa Arthatama Tbk



27
SIIP
Surya Inti Permata Tbk

x
x
SMDM
Suryamas Dutamakmur Tbk



28
SMRA
Summarecon Agung Tbk



29
ACST
Acset Indonusa Tbk


x
ADHI
Adhi Karya (Persero) Tbk



30
DGIK
Duta Graha Indah Tbk



31
NRCA
Nusa Raya Cipta Tbk


x
PTPP
Pembangunan Perumanhan (Persero) Tbk


x
SSIA
Surya Semesta internusa Tbk



32
TOTL
Total Bangun Persada Tbk



33
WIKA
Wijaya Karya (persero) Tbk



34
WSKT
Waskita Karya (persero) Tbk


x
-

Sumber: www.idx.co.id

Universitas Sumatera Utara

101

Lampiran 3
Data Ketepatan Waktu Penyampaian Laporan keuangan tahun 2008 – 2012
No

Kode
Saham

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

ASRI
BIPP
BKSL
COWL
CTRA
CTRP
CTRS
DART
DILD
DUTI
ELTY
GMTD
GPRA
JRPT
KIJA
LAMI
LCGP
LPCK
LPKR
MDLN
MTSM
OMRE
PUDP
PWON
RBMS
RODA
SCBD
SMDM
SMRA
ADHI
DGIK
SSIA
TOTL
WIKA

Nama Emiten
Alam sutera realty Tbk
Bhuwanata Indah Permai TBk
Sentul City Tbk
Cowell Development Tbk
Ciputra Development Tbk
Ciputra Property Tbk
Ciputra Surya Tbk
Duta Anggada Realty Tbk
Intilland Development Tbk
Duta Pertiwi Tbk
Bakrieland development Tbk
Goa Makassar Tourism development Tbk
Perdana Gapura Prima Tbk
Jaya Real Property Tbk
Kawasan Industri Jababeka Tbk
Lamicitra Nusantara Tbk
Laguna Cipta griya Tbk
Lippo Cikarang Tbk
Lippo Karawaci Tbk
Modernland realty Tbk
Metro Realty Tbk
Indonesia Prima Property Tbk
Pudjiati Prestige Tbk
Pakuwon jati Tbk
Ristia Bintang Mahkota Sejati Tbk
Pikko Land developmet Tbk
Dayanasa Arthatama Tbk
Suryamas Dutamakmur Tbk
Summarecon Agung Tbk
Adhi Karya (Persero) Tbk
Duta Graha Indah Tbk
Surya Semesta internusa Tbk
Total Bangun Persada Tbk
Wijaya Karya (persero) Tbk

2008
88
89
140
69
77
71
75
107
92
58
75
28
86
69
112
33
104
23
33
146
114
79
64
79
77
114
77
107
78
107
70
84
84
89

Ketepatan Waktu
2009
2010
2011
89
87
64
112
84
120
84
83
81
64
74
81
78
81
86
78
80
85
78
80
85
69
76
75
91
80
85
34
35
46
165
80
88
28
24
47
89
115
81
60
70
71
56
82
89
76
84
83
88
87
78
29
25
40
29
25
48
181
136
117
151
88
163
77
82
85
60
75
60
81
81
87
71
56
78
88
146
78
68
70
71
89
97
88
76
75
68
85
73
75
60
62
78
84
84
71
50
145
75
88
77
79

2012
70
60
84
74
77
77
77
74
84
44
152
81
81
67
86
117
84
81
84
70
86
84
77
85
79
77
67
86
74
64
79
59
77
74

Sumber: diolah dari www.idx.co.id

Universitas Sumatera Utara

102

Lampiran 4
Data Profitabilitas tahun 2008 – 2012
No

Kode
Saham

Nama Emiten

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

ASRI
BIPP
BKSL
COWL
CTRA
CTRP
CTRS
DART
DILD
DUTI
ELTY
GMTD
GPRA
JRPT
KIJA
LAMI
LCGP
LPCK
LPKR
MDLN
MTSM
OMRE
PUDP
PWON
RBMS
RODA
SCBD
SMDM
SMRA
ADHI
DGIK
SSIA
TOTL
WIKA

Alam sutera realty Tbk
Bhuwanata Indah Permai TBk
Sentul City Tbk
Cowell Development Tbk
Ciputra Development Tbk
Ciputra Property Tbk
Ciputra Surya Tbk
Duta Anggada Realty Tbk
Intilland Development Tbk
Duta Pertiwi Tbk
Bakrieland development Tbk
Goa Makassar Tourism development Tbk
Perdana Gapura Prima Tbk
Jaya Real Property Tbk
Kawasan Industri Jababeka Tbk
Lamicitra Nusantara Tbk
Laguna Cipta griya Tbk
Lippo Cikarang Tbk
Lippo Karawaci Tbk
Modernland realty Tbk
Metro Realty Tbk
Indonesia Prima Property Tbk
Pudjiati Prestige Tbk
Pakuwon jati Tbk
Ristia Bintang Mahkota Sejati Tbk
Pikko Land developmet Tbk
Dayanasa Arthatama Tbk
Suryamas Dutamakmur Tbk
Summarecon Agung Tbk
Adhi Karya (Persero) Tbk
Duta Graha Indah Tbk
Surya Semesta internusa Tbk
Total Bangun Persada Tbk
Wijaya Karya (persero) Tbk

ROA
2008

2009

0.0193
-0.2005
0.0010
0.0319
0.0249
0.0517
0.0668
0.0363
0.0066
0.0089
0.0326
0.0280
0.0081
0.0668
-0.0211
0.0145
-0.0039
0.0101
0.0315
0.0013
-0.0116
-0.0512
0.0162
-0.2526
0.0082
-0.0070
-0.0237
-0.0084
0.0259
0.0159
0.0441
-0.0052
0.0130
0.0270

0.0264
-0.1118
0.0009
0.0660
0.0159
0.0203
0.0252
0.0094
0.0120
0.0479
0.0114
0.0441
0.0237
0.0741
0.0051
0.0206
-0.0059
0.0166
0.0320
0.0100
0.0099
0.1125
0.0024
0.0422
0.0010
0.0003
0.0698
0.0012
0.0375
0.0294
0.0447
0.0079
0.0403
0.0332

2010
0.0633
-0.0270
0.0136
0.0315
0.0275
0.0406
0.0334
0.0105
0.0762
0.0565
0.0105
0.0768
0.0297
0.0804
0.0186
0.0475
-0.0032
0.0391
0.0325
0.0190
0.0178
0.1382
0.0036
0.0695
0.0040
-0.0072
0.0220
-0.0009
0.0380
0.0385
0.0360
0.0485
0.0508
0.0453

2011
0.1003
-0.1023
0.0258
0.0864
0.0429
0.0391
0.0565
0.0155
0.0259
0.0815
0.0042
0.1007
0.0363
0.0849
0.0583
0.0926
0.0092
0.1262
0.0318
0.0382
0.0447
0.1231
0.0617
0.0659
-0.1027
0.0056
0.0209
0.0141
0.0480
0.0299
0.0054
0.0947
0.0651
0.0470

2012
0.1111
-0.0924
0.0359
0.0392
0.0565
0.0538
0.0619
0.0421
0.0329
0.0930
-0.0723
0.0715
0.0430
0.0856
0.0537
0.0685
0.0039
0.1437
0.0532
0.0567
0.0384
0.0516
0.0585
0.1013
0.0126
0.0290
0.0195
0.0176
0.0728
0.0271
0.0270
0.1521
0.0880
0.0462

Sumber: diolah dari www.idx.co.id

Universitas Sumatera Utara

103

Lampiran 5
Data Leverage tahun 2008 – 2012
No

Kode
Saham

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

ASRI
BIPP
BKSL
COWL
CTRA
CTRP
CTRS
DART
DILD
DUTI
ELTY
GMTD
GPRA
JRPT
KIJA
LAMI
LCGP
LPCK
LPKR
MDLN
MTSM
OMRE
PUDP
PWON
RBMS
RODA
SCBD
SMDM
SMRA
ADHI
DGIK
SSIA
TOTL
WIKA

Nama Emiten
Alam sutera realty Tbk
Bhuwanata Indah Permai TBk
Sentul City Tbk
Cowell Development Tbk
Ciputra Development Tbk
Ciputra Property Tbk
Ciputra Surya Tbk
Duta Anggada Realty Tbk
Intilland Development Tbk
Duta Pertiwi Tbk
Bakrieland development Tbk
Goa Makassar Tourism development Tbk
Perdana Gapura Prima Tbk
Jaya Real Property Tbk
Kawasan Industri Jababeka Tbk
Lamicitra Nusantara Tbk
Laguna Cipta griya Tbk
Lippo Cikarang Tbk
Lippo Karawaci Tbk
Modernland realty Tbk
Metro Realty Tbk
Indonesia Prima Property Tbk
Pudjiati Prestige Tbk
Pakuwon jati Tbk
Ristia Bintang Mahkota Sejati Tbk
Pikko Land developmet Tbk
Dayanasa Arthatama Tbk
Suryamas Dutamakmur Tbk
Summarecon Agung Tbk
Adhi Karya (Persero) Tbk
Duta Graha Indah Tbk
Surya Semesta internusa Tbk
Total Bangun Persada Tbk
Wijaya Karya (persero) Tbk

DER
2008
0.7373
0.8078
1.6000
0.7448
0.3771
0.0810
0.4416
3.3452
0.8258
0.8111
0.6952
2.0917
1.6368
0.7476
0.8584
2.6202
0.1164
1.9641
1.5393
0.7729
0.2640
2.5134
0.1747
2.4622
0.1033
0.0080
1.8846
0.5035
1.3092
7.7454
0.5930
2.0051
2.0047
3.1084

2009
0.8430
0.9601
0.2191
0.5812
0.3428
0.0655
0.4584
3.8275
0.8258
1.7866
1.2481
1.9247
1.3320
0.8671
0.9850
2.1987
0.1492
2.1117
1.3993
0.6965
0.1965
1.4723
0.2536
1.9390
0.0472
0.0780
0.9567
0.5188
1.5925
6.6857
0.6297
1.7622
1.6216
2.6517

2010
1.0739
1.0358
0.1681
1.0455
0.4335
0.0754
0.5976
2.4667
0.2725
0.5520
0.8206
1.7999
0.9700
1.0965
0.9966
1.8265
0.0821
1.9623
1.0345
0.8263
0.4104
0.8842
0.2863
1.2686
0.0711
0.0085
0.5791
0.2375
1.8609
4.7148
1.0185
1.6442
1.7713
2.4253

2011
1.1557
1.6559
1.5145
1.3543
0.5070
0.1962
0.8107
0.8293
0.4983
0.4557
0.6243
1.8090
0.8973
1.1493
0.5985
1.0865
0.0871
1.4858
0.9406
1.0314
0.2638
0.4697
0.4156
1.4207
0.0834
0.5736
0.3351
0.1940
2.2696
5.1724
0.5477
1.4459
1.8163
2.7501

2012
1.3133
1.1071
0.2778
0.5685
0.7715
0.4877
0.9996
0.5129
0.5419
0.2786
0.6625
0.3509
2.5954
1.2500
0.7804
0.8867
0.1122
1.3053
1.1682
1.0628
0.2279
0.4276
0.4196
1.4137
0.0771
0.7823
0.3397
0.2475
1.8507
5.6661
0.7452
1.9076
1.9243
2.8895

Sumber: diolah dari www.idx.co.id

Universitas Sumatera Utara

104

Lampiran 6
Data Ukuran Perusahaan tahun 2008 – 2012
No

Kode
Saham

TOTAL ASSET (dalam milyaran rupiah)

Nama Emiten
2008

2009

2010

2011

2012

1

ASRI

Alam sutera realty Tbk

3056.00

3559.96

4587.99

6007.55

10.95

2

BIPP

Bhuwanata Indah Permai TBk

216.88

195.07

191.37

197.34

178.40

3

BKSL

Sentul City Tbk

2543.18

2784.02

4814.32

5290.38

6154.23

4

COWL

Cowell Development Tbk

207.45

207.51

266.94

385.68

1778.43

5

CTRA

Ciputra Development Tbk

8108.44

8553.95

9378.34

11524.87

15023.39

6

CTRP

Ciputra Property Tbk

3625.08

3651.89

3823.46

4314.65

5933.87

7

CTRS

Ciputra Surya Tbk

2159.22

2268.63

2609.23

3529.03

4428.21

8

DART

Duta Anggada Realty Tbk

2774.51

3213.32

2561.93

4103.89

4.29

9

DILD

Intilland Development Tbk

2140.13

2140.13

4599.24

5691.91

6091.75

10

DUTI

Duta Pertiwi Tbk

4513.53

4429.50

4723.37

5188.19

6592.25

11

ELTY

Bakrieland development Tbk

8334.99

11592.63

17064.20

17707.95

15235.63

12

GMTD

Goa Makassar Tourism development Tbk

287.04

305.64

358.99

487.19

900.60

13

GPRA

Perdana Gapura Prima Tbk

1409.10

1323.19

1184.69

1236.26

1310.25

14

JRPT

Jaya Real Property Tbk

2.21

2.59

3295.72

4.08

5.00

15

KIJA

Kawasan Industri Jababeka Tbk

2961.05

3194.00

3335.86

5597.36

7077.82

16

LAMI

Lamicitra Nusantara Tbk

0.64

0.61

604.53

0.59

0.61

17

LCGP

Laguna Cipta griya Tbk

184.60

181.90

170.70

169.80

173.80

18

LPCK

Lippo Cikarang Tbk

1401.41

1551.02

1670.03

2041.96

2832.00

19

LPKR

Lippo Karawaci Tbk

11787.78

12127.64

16155.38

18259.17

24869.30

20

MDLN

Modernland realty Tbk

1846.26

236.42

2032.64

2410.40

4591.92

21

MTSM

Metro Realty Tbk

95.56

97.91

110.80

106.38

108.48

22

OMRE

Indonesia Prima Property Tbk

771.69

744.87

767.52

738.22

774.04

23

PUDP

Pudjiati Prestige Tbk

244.09

266.02

285.28

340.75

361.18

24

PWON

Pakuwon jati Tbk

3.56

3.48

3.94

5.74

7.57

25

RBMS

Ristia Bintang Mahkota Sejati Tbk

118.30

119.18

117.30

135.94

152.81

26

RODA

Pikko Land developmet Tbk

1494.42

1494.42

1317.11

2231.73

2442.06

27

SCBD

Dayanasa Arthatama Tbk

28

SMDM

Suryamas Dutamakmur Tbk

29

SMRA

30

4.08

3.80

3.48

3.48

3.56

2031.55

2048.24

2063.05

2.45

2.64

Summarecon Agung Tbk

3.63

4.46

6.14

8.10

10.88

ADHI

Adhi Karya (Persero) Tbk

81.48

5629.45

4927.70

6112.95

7872.07

31

DGIK

Duta Graha Indah Tbk

60.84

1494.79

1959.24

1485.58

1757.96

32

SSIA

Surya Semesta internusa Tbk

2251.37

2235.44

2382.64

2937.94

4854.63

33

TOTL

Total Bangun Persada Tbk

1337.63

1289.55

1589.35

1897.42

2064.07

34

WIKA

Wijaya Karya (persero) Tbk

5.77

5.70

6.29

8.32

10.95

Sumber: diolah dari www.idx.co.id

Universitas Sumatera Utara

105

Lampiran 7
Data Struktur Kepemilikan tahun 2008 – 2012
Struktur Kepemilikan (dalam ratusan juta
rupiah)
2008
2009
2010
2011
2012

No

Kode
Saham

1

ASRI

Alam sutera realty Tbk

BIPP

Bhuwanata Indah Permai TBk

6.14

3

BSDE

Bukit Serpong Damai Tbk

98.42

4

COWL

Cowell Development Tbk

4.99

5

CTRA

Ciputra Development Tbk

6

CTRP

7
8
9

Nama Emiten

134.19

88.46

6.14

6.14

7.76

10.40

98.42

129.26

129.26

129.26

4.99

4.99

4.99

46.15

30.56

29.34

12.25

12.25

12.25

Ciputra Property Tbk

31.40

31.91

33.65

34.53

34.53

CTRS

Ciputra Surya Tbk

10.68

12.40

12.40

12.40

12.40

DART

Duta Anggada Realty Tbk

25.11

25.11

0.05

24.99

28.17

DILD

Intilland Development Tbk

26.89

26.89

62.97

51.40

43.68

10

DUTI

Duta Pertiwi Tbk

15.85

15.85

15.78

15.78

16.38

11

ELTY

Bakrieland development Tbk

82.28

70.87

7.79

49.65

28.69

12

GMTD

Goa Makassar Tourism development Tbk

0.64

0.64

0.66

0.66

0.66

13

GPRA

Perdana Gapura Prima Tbk

27.39

4.89

21.59

22.23

36.24

14

JRPT

Jaya Real Property Tbk

20.89

14.09

20.89

20.89

20.89

15

KIJA

Kawasan Industri Jababeka Tbk

8.88

8.88

8.07

46.49

34.73

16

LAMI

Lamicitra Nusantara Tbk

10.67

10.67

10.67

10.67

10.67

17

LCGP

Laguna Cipta griya Tbk

10.44

6.33

6.33

5.98

0.12

18

LPCK

Lippo Cikarang Tbk

3.98

3.39

2.94

2.94

2.94

19

LPKR

Lippo Karawaci Tbk

52.39

124.27

40.47

41.27

41.27

20

MDLN

Modernland realty Tbk

12.97

12.97

19.92

17.18

25.79

21

MTSM

Metro Realty Tbk

0.00

0.89

0.47

1.88

1.88

22

OMRE

Indonesia Prima Property Tbk

15.78

15.78

15.78

15.78

15.78

23

PUDP

Pudjiati Prestige Tbk

1.25

1.67

1.67

1.67

1.84

24

PWON

Pakuwon jati Tbk

82.80

82.80

82.80

102.03

338.90

25

RBMS

Ristia Bintang Mahkota Sejati Tbk

1.44

1.16

2.11

0.79

0.63

26

RODA

Pikko Land developmet Tbk

91.65

91.65

91.65

92.84

92.84

27

SCBD

Dayanasa Arthatama Tbk

27.38

27.38

27.38

27.38

27.38

28

SMDM

Suryamas Dutamakmur Tbk

34.89

34.89

34.89

34.89

34.89

29

SMRA

Summarecon Agung Tbk

27.40

20.94

26.42

26.03

26.52

30

ADHI

Adhi Karya (Persero) Tbk

10.19

10.19

10.09

10.09

10.09

31

DGIK

Duta Graha Indah Tbk

1.60

35.69

35.69

35.69

35.53

32

SSIA

Surya Semesta internusa Tbk

7.11

-3.50

6.15

17.95

15.74

33

TOTL

Total Bangun Persada Tbk

15.54

15.54

19.27

19.27

19.27

34

WIKA

Wijaya Karya (persero) Tbk

43.80

40.00

40.00

40.00

40.00

2

134.19

93.99

92.34

Sumber: diolah dari www.idx.co.id

Universitas Sumatera Utara

106

Lampiran 8
Data Kualitas KAP tahun 2008 – 2012
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

Kode
Saham

Nama Emiten

ASRI
BIPP
BKSL
COWL
CTRA
CTRP
CTRS
DART
DILD
DUTI
ELTY
GMTD
GPRA
JRPT
KIJA
LAMI
LCGP
LPCK
LPKR
MDLN
MTSM
OMRE
PUDP
PWON
RBMS
RODA
SCBD
SMDM
SMRA
ADHI
DGIK
SSIA
TOTL
WIKA

Alam sutera realty Tbk
Bhuwanata Indah Permai Tbk
Sentul City Tbk
Cowell Development Tbk
Ciputra Development Tbk
Ciputra Property Tbk
Ciputra Surya Tbk
Duta Anggada Realty Tbk
Intilland Development Tbk
Duta Pertiwi Tbk
Bakrieland development Tbk
Goa Makassar Tourism development Tbk
Perdana Gapura Prima Tbk
Jaya Real Property Tbk
Kawasan Industri Jababeka Tbk
Lamicitra Nusantara Tbk
Laguna Cipta griya Tbk
Lippo Cikarang Tbk
Lippo Karawaci Tbk
Modernland realty Tbk
Metro Realty Tbk
Indonesia Prima Property Tbk
Pudjiati Prestige Tbk
Pakuwon jati Tbk
Ristia Bintang Mahkota Sejati Tbk
Pikko Land developmet Tbk
Dayanasa Arthatama Tbk
Suryamas Dutamakmur Tbk
Summarecon Agung Tbk
Adhi Karya (Persero) Tbk
Duta Graha Indah Tbk
Surya Semesta internusa Tbk
Total Bangun Persada Tbk
Wijaya Karya (persero) Tbk

2008

2009

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

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

KUALITAS KAP
2010
2011
0
0
0
0
0
0
0
0
1
1
1
1
1
1
1
1
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
1
0
0
1
1
0
0
0
0
0
0
1
0
1
1
0
0
0
0
1
0
0
0
0
0

2012
0
0
0
0
1
1
1
1
0
0
0
0
0
0
0
0
0
0
0
0
0
1
0
1
0
0
0
0
1
0
0
0
0
0

Sumber: diolah dari www.idx.co.id

Universitas Sumatera Utara

107

Lampiran 9
Data Komite Audit tahun 2008 – 2012
No

Kode
Saham

Komite Audit
Nama Emiten
2008

2009

2010

2011

2012

1

ASRI

Alam sutera realty Tbk

4

3

3

3

4

2

BIPP

Bhuwanata Indah Permai Tbk

4

4

4

4

6

3

BKSL

Sentul City Tbk

4

4

4

4

4

4

COWL

Cowell Development Tbk

3

3

3

3

3

5

CTRA

Ciputra Development Tbk

5

5

5

5

4

6

CTRP

Ciputra Property Tbk

6

4

6

6

4

7

CTRS

Ciputra Surya Tbk

6

6

4

4

4

8

DART

Duta Anggada Realty Tbk

4

4

6

6

6

9

DILD

Intilland Development Tbk

6

6

5

4

3

10

DUTI

Duta Pertiwi Tbk

3

5

5

4

4

11

ELTY

Bakrieland development Tbk

4

4

4

4

4

12

GMTD

Goa Makassar Tourism development Tbk

6

6

6

6

4

13

GPRA

Perdana Gapura Prima Tbk

4

4

3

2

2

14

JRPT

Jaya Real Property Tbk

4

4

4

4

4

15

KIJA

Kawasan Industri Jababeka Tbk

3

3

3

3

3

16

LAMI

Lamicitra Nusantara Tbk

3

3

3

3

3

17

LCGP

Laguna Cipta griya Tbk

3

3

3

3

3

18

LPCK

Lippo Cikarang Tbk

5

5

5

5

5

19

LPKR

Lippo Karawaci Tbk

8

8

8

7

7

20

MDLN

Modernland realty Tbk

3

3

4

4

4

21

MTSM

Metro Realty Tbk

4

4

4

4

4

22

OMRE

Indonesia Prima Property Tbk

3

4

4

5

5

23

PUDP

Pudjiati Prestige Tbk

3

3

3

3

3

24

PWON

Pakuwon jati Tbk

3

3

4

4

4

25

RBMS

Ristia Bintang Mahkota Sejati Tbk

3

3

3

3

3

26

RODA

Pikko Land developmet Tbk

4

3

4

3

3

27

SCBD

Dayanasa Arthatama Tbk

3

3

3

3

3

28

SMDM

Suryamas Dutamakmur Tbk

3

3

3

3

3

29

SMRA

Summarecon Agung Tbk

4

3

3

3

3

30

ADHI

Adhi Karya (Persero) Tbk

4

4

4

4

4

31

DGIK

Duta Graha Indah Tbk

3

3

3

3

3

32

SSIA

Surya Semesta internusa Tbk

4

4

4

4

5

33

TOTL

Total Bangun Persada Tbk

4

4

4

4

4

34

WIKA

Wijaya Karya (persero) Tbk

4

6

4

4

6

Sumber: diolah dari www.idx.co.id

Universitas Sumatera Utara

108

Lampiran 10
Data Dewan Komisaris Independen tahun 2008 – 2012
No

Kode
Saham

DKI
Nama Emiten
2008

2009

2010

2011

2012

1

ASRI

Alam sutera realty Tbk

2

2

2

2

2

2

BIPP

Bhuwanata Indah Permai TBk

2

2

2

2

1

3

BKSL

Sentul City Tbk

2

2

3

3

3

4

COWL

Cowell Development Tbk

1

1

1

1

1

5

CTRA

Ciputra Development Tbk

3

3

3

3

2

6

CTRP

Ciputra Property Tbk

2

2

2

2

2

7

CTRS

Ciputra Surya Tbk

2

2

2

2

2

8

DART

Duta Anggada Realty Tbk

2

2

1

1

1

9

DILD

Intilland Development Tbk

1

1

3

2

2

10

DUTI

Duta Pertiwi Tbk

3

3

2

2

2

11

ELTY

Bakrieland development Tbk

2

2

2

2

2

12

GMTD

Goa Makassar Tourism development Tbk

3

3

4

2

2

13

GPRA

Perdana Gapura Prima Tbk

2

2

2

1

1

14

JRPT

Jaya Real Property Tbk

2

2

2

2

2

15

KIJA

Kawasan Industri Jababeka Tbk

1

0

0

0

0

16

LAMI

Lamicitra Nusantara Tbk

1

1

1

1

1

17

LCGP

Laguna Cipta griya Tbk

1

0

1

1

1

18

LPCK

Lippo Cikarang Tbk

3

3

3

3

3

19

LPKR

Lippo Karawaci Tbk

7

7

5

4

5

20

MDLN

Modernland realty Tbk

1

1

2

2

2

21

MTSM

Metro Realty Tbk

2

2

2

2

2

22

OMRE

Indonesia Prima Property Tbk

1

2

3

3

3

23

PUDP

Pudjiati Prestige Tbk

1

1

1

1

1

24

PWON

Pakuwon jati Tbk

3

1

2

2

1

25

RBMS

Ristia Bintang Mahkota Sejati Tbk

1

1

1

1

1

26

RODA

Pikko Land developmet Tbk

2

1

2

1

1

27

SCBD

Dayanasa Arthatama Tbk

0

0

1

1

1

28

SMDM

Suryamas Dutamakmur Tbk

0

0

0

0

0

29

SMRA

Summarecon Agung Tbk

2

2

2

2

2

30

ADHI

Adhi Karya (Persero) Tbk

2

1

2

2

2

31

DGIK

Duta Graha Indah Tbk

1

2

1

2

1

32

SSIA

Surya Semesta internusa Tbk

2

2

0

2

2

33

TOTL

Total Bangun Persada Tbk

3

3

2

2

2

34

WIKA

Wijaya Karya (persero) Tbk

2

2

2

2

2

Sumber: diolah dari www.idx.co.id

Universitas Sumatera Utara

109

Lampiran 11
UJI ASUMSI KLASIK SEBELUM TRANSFORMASI

Regression
Model Summaryb
Model

R

Adjusted R
Square

R Square

Std. Error of the
Estimate
Durbin-Watson

1
.424a
.180
.144
24.19852
1.415
a. Predictors: (Constant), KomInd, KAP, Outsider, ROA, DER, TotAss, KomAud
b. Dependent Variable: TepatWaktu

ANOVAb
Model
1

Sum of Squares

df

Mean Square

Regression

20804.945

7

2972.135

Residual

94862.049

162

585.568

F

Sig.

5.076

.000a

Total
115666.994
169
a. Predictors: (Constant), KomInd, KAP, Outsider, ROA, DER, TotAss, KomAud
b. Dependent Variable: TepatWaktu

Coefficientsa
Unstandardized
Coefficients
Model
1 (Constant)

B

Std. Error

Standardized
Coefficients
Beta

Collinearity Statistics
t

Sig.

Tolerance

VIF

104.663

7.597

13.777

.000

ROA

-94.678

35.380

-.193 -2.676

.008

.977

1.024

DER

-1.281

1.642

-.056

-.781

.436

.971

1.030

TotAss

.001

.001

.105

1.276

.204

.751

1.331

Outsider

.072

.048

.109

1.496

.137

.952

1.051

7.462

4.417

.121

1.689

.093

.981

1.019

KomAud

-4.441

2.361

-.193 -1.881

.062

.480

2.084

KomInd

-4.447

2.565

-.183 -1.734

.085

.453

2.210

KAP

a. Dependent Variable: TepatWaktu

Universitas Sumatera Utara

110

Coefficient Correlationsa
KomIn
d

Model
1 Correlations

KomInd

Outsider

ROA

DER

Kom
Aud

TotAss

1.000

.092

-.114

-.084

-.117

-.242 -.632

.092

1.000

-.078

.011

-.020

.032 -.117

Outsider

-.114

-.078

1.000

-.066

.071

ROA

-.084

.011

-.066

1.000

-.013

.032 -.019

DER

-.117

-.020

.071

-.013

1.000

.074 -.007

TotAss

-.242

.032

-.117

.032

.074

1.000 -.170

KomAud

-.632

-.117

.110

-.019

-.007

-.170 1.000

KomInd

6.578

1.046

-.014

-7.618

-.492

.000 -3.824

KAP

1.046

19.512

-.017

1.671

Outsider

-.014

-.017

.002

-.112

ROA

-7.618

1.671

DER

-.492

-.145

KAP

Covariances

KAP

TotAss

.006

KomAud
-3.824
a. Dependent Variable: TepatWaktu

-1.217

.110

-.145 7.420E-5 -1.217
.006 -2.946E-6

-.112 1.252E3

-.775

-.775

.000 7.420E-5 -2.946E-6

-.117

.012

.001 -1.560

2.695 6.378E-5 -.026

.001 6.378E-5 2.739E-7

.012

-1.560

-.026

.000

.000 5.573

Collinearity Diagnosticsa
Variance Proportions

Dimensi Eigen Condition
Model on
value Index
(Constant)
1

ROA

DER

TotAss

Outsider

KAP

KomAud

KomInd

1

4.901

1.000

.00

.01

.01

.01

.01

.01

.00

.00

2

.784

2.500

.00

.04

.00

.09

.00

.76

.00

.00

3

.698

2.650

.00

.71

.01

.19

.01

.00

.00

.00

4

.624

2.803

.00

.08

.30

.02

.40

.03

.00

.00

5

.541

3.010

.00

.11

.08

.28

.46

.13

.00

.00

6

.308

3.990

.03

.04

.58

.26

.07

.03

.02

.04

7

.121

6.364

.17

.00

.01

.13

.01

.02

.01

.58

8

.023

14.682

.80

.00

.01

.02

.03

.01

.97

.37

a. Dependent Variable:
TepatWaktu
Residuals Statisticsa
Minimum
Predicted Value

Maximum

Mean

Std. Deviation

N

44.8521

111.9646

80.0059

11.09532

170

-3.168

2.880

.000

1.000

170

2.294

15.721

4.868

1.969

170

46.8972

124.2902

80.1015

11.55320

170

-5.03610E1

88.90710

.00000

23.69206

170

Std. Residual

-2.081

3.674

.000

.979

170

Stud. Residual

-2.108

3.711

-.002

1.002

170

-5.16527E1

90.68142

-.09567

24.84646

170

-2.131

3.867

.003

1.017

170

Mahal. Distance

.525

70.331

6.959

8.085

170

Cook's Distance

.000

.119

.006

.017

170

Centered Leverage Value

.003

.416

.041

.048

170

Std. Predicted Value
Standard Error of Predicted Value
Adjusted Predicted Value
Residual

Deleted Residual
Stud. Deleted Residual

a. Dependent Variable: TepatWaktu

Universitas Sumatera Utara

111

One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N
Normal Parametersa
Most Extreme Differences

Kolmogorov-Smirnov Z
Asymp. Sig. (2-tailed)

Mean
Std. Deviation
Absolute
Positive
Negative

170
.0000000
23.69206407
.144
.144
-.082
1.884
.002

Universitas Sumatera Utara

112

Lampiran 12
UJI ASUMSI KLASIK SETELAH TRANSFORMASI

Regression
Model Summaryb
Model

R

Adjusted R
Square

R Square

Std. Error of the
Estimate
Durbin-Watson

1
.497a
.247
.215
.31748
1.189
a. Predictors: (Constant), KomInd, KAP, Outsider, ROA, DER, TotAss, KomAud
b. Dependent Variable: TepatWaktu
ANOVAb
Model
1

Sum of Squares
Regression
Residual

df

Mean Square

F

5.365

7

.766

16.328

162

.101

Sig.
.000a

7.604

Total
21.693
169
a. Predictors: (Constant), KomInd, KAP, Outsider, ROA, DER, TotAss, KomAud
b. Dependent Variable: TepatWaktu
Coefficientsa
Unstandardized
Coefficients

Beta

Collinearity Statistics

Model

B

1 (Constant)

6.586

.675

9.763

.000

ROA

-1.974

.931

-.147 -2.120

.036

.966

1.035

DER

-.120

.074

-.115 -1.630

.105

.931

1.074

TotAss

.009

.010

.064

.870

.386

.865

1.156

Outsider

.059

.022

.187 2.689

.008

.960

1.041

KAP

.137

.058

.162 2.343

.020

.967

1.034

-.488

.172

-.261 -2.836

.005

.550

1.819

KomInd
-.163
.104
a. Dependent Variable: TepatWaktu

-.145 -1.565

.119

.544

1.837

KomAud

Std. Error

Standardized
Coefficients
t

Sig.

Tolerance

VIF

Universitas Sumatera Utara

113

Coefficient Correlationsa
Model

KomInd

1 Correlations KomInd

KAP

Outsider ROA

1.000

.088

.088

Outsider

DER

TotAss

KomAud

-.075 -.071

-.160

-.123

-.602

1.000

-.138

.028

-.039

.035

-.117

-.075

-.138

1.000 -.073

-.027

-.090

.070

ROA

-.071

.028

-.073 1.000

-.056

-.019

-.041

DER

-.160

-.039

-.027 -.056

1.000

.155

-.034

TotAss

-.123

.035

-.090 -.019

.155

1.000

-.180

KomAud

-.602

-.117

.070 -.041

-.034

-.180

1.000

.011

.001

.000 -.007

-.001

.000

-.011

KAP

.001

.003

.000

.000

2.046E-5

-.001

Outsider

.000

.000

.000 -.001 -4.366E-5 -1.974E-5

.000

ROA

-.007

.002

.868

-.004

.000

-.007

DER

-.001

.000 -4.366E-5 -.004

.005

.000

.000

.000

.000

.000

.000

.000 -.007

.000

.000

.030

KAP

Covariances KomInd

TotAss

-.001

.000 2.046E-5 -1.974E-5

KomAud

-.011

-.001

.002

a. Dependent Variable: TepatWaktu
Collinearity Diagnosticsa
Variance Proportions

Mode Dimensi Eigen Condition
l
on
value Index
(Constant)
1

ROA

DER

TotAss

Outsider

KAP

KomAud

KomInd

1

6.876

1.000

.00

.00

.00

.00

.00

.00

.00

.00

2

.733

3.063

.00

.00

.00

.00

.00

.96

.00

.00

3

.147

6.833

.00

.00

.32

.50

.00

.00

.00

.00

4

.122

7.496

.00

.00

.08

.06

.86

.02

.00

.01

5

.070

9.934

.00

.00

.60

.40

.08

.00

.01

.06

6

.045

12.329

.00

.00

.00

.01

.05

.00

.00

.56

7

.005

35.971

.02

.03

.00

.02

.02

.01

.97

.35

8

.001

100.120

.97

.96

.00

.00

.00

.00

.02

.02

a. Dependent Variable:
TepatWaktu
Residuals Statisticsa
Minimum

Maximum

Mean

Std. Deviation

N

Predicted Value

3.8222

4.7727

4.3239

.17818

170

Std. Predicted Value

-2.816

2.519

.000

1.000

170

.032

.173

.067

.018

170

3.8204

4.9072

4.3249

.18173

170

-.92100

.89509

.00000

.31083

170

Std. Residual

-2.901

2.819

.000

.979

170

Stud. Residual

-2.942

2.864

-.001

1.002

170

-.94716

.92343

-.00099

.32560

170

-3.014

2.930

-.002

1.011

170

Mahal. Distance

.704

49.154

6.959

4.927

170

Cook's Distance

.000

.106

.006

.013

170

Centered Leverage Value

.004

.291

.041

.029

170

Standard Error of Predicted Value
Adjusted Predicted Value
Residual

Deleted Residual
Stud. Deleted Residual

a. Dependent Variable: TepatWaktu

Universitas Sumatera Utara

114

One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N
Normal Parametersa
Most Extreme Differences

Kolmogorov-Smirnov Z
Asymp. Sig. (2-tailed)

Mean
Std. Deviation
Absolute
Positive
Negative

170
.0000000
.31083323
.093
.070
-.093
1.207
.109

a. Test distribution is Normal.

Universitas Sumatera Utara

115

Universitas Sumatera Utara

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