LAMPIRAN 1 RINGKASAN PENELITIAN TERDAHULU Peneliti (Tahun) Sampel (Periode) Variabel yang Digunakan Variabel yang Berpengaruh Signifikan
LAMPIRAN 1 RINGKASAN PENELITIAN TERDAHULU Peneliti (Tahun) Sampel (Periode) Variabel yang Digunakan Variabel yang Berpengaruh Signifikan
Made Gede Wirakusuma (2004)
Perusahaan- perusahaan yang terdaftar di BEJ (1999 sampai 2001)
Jenis opini, solvabilitas, internal auditor, ukuran perusahaan, profitabilitas, reputasi auditor, jenis industri.
Jenis opini dengan arah negatif, solvabilitas dengan arah positif, internal auditor dengan arah negatif, dan ukuran perusahaan dengan arah negatif. Subekti dan Widiyanti (2004)
Perusahaan - perusahaan yang terdaftar di BEJ (2001)
Profitabilitas, ukuran perusahaan, sektor industri, opini auditor, KAP Big5.
Kelima variabel independen Berpengaruh signifikan terhadap audit delay.
Varianada Halim (2000)
Perusahaan - perusahaan yang terdaftar di BEJ (1997)
Ukuran perusahaan, sektor industri, bulan penutupan buku tahunan, lamanya menjadi klien KAP, profitabilitas, dan jenis
Audit delay cenderung
panjang untuk variabel bulan tutup buku 31 Desenber, perusahaan yang telah lama menjadi klien KAP dan yang terdaftar di BEI (2004 sampai 2008)
Thio Anastasia Perusahaan non Skala/ ukuran Skala/ ukuran perusahaan Petronila (2007) financial (bukan perusahaan, dengan arah negatif, termasuk bank dan profitabilitas, ukura profitabilitas dengan arah lembaga keuangan KAP, opini audit, pos negatif, opini audit dengan lainnya) yang luar biasa, dan umur arah positif, pos luar biasa terdaftar di BEJ perusahaan dengan arah positif, dan umur (2003) perusahaan dengan arah negatif.
Jeane Deart Semua perusahaan Ukuran perusahaan, Ukuran perusahaan dengan Meity Prabandari dalam industri debt to asset ratio arah negatif dan rugi/ laba dan Rustiana keuangan yang (DAR), rugi/ laba perusahaan dengan arah (2007) terdaftar di BEJ perusahaan, dan positif.
(2002 sampai karakteristik KAP 2004)
LAMPIRAN 2 Daftar Sampel Penelitian Tahun 2009 No. Kode Efek Nama Emiten
1 AALI Astra Agro Lestari Tbk
2 ADRO Adaro Energy Tbk
3 ANTM Aneka Tambang (Persero) Tbk
4 ASII Astra International Tbk
5 BBCA Bank Central Asia Tbk
6 BBNI Bank Negara Indonesia Tbk
7 BBRI Bank Rakyat Indonesia Tbk
8 BDMN Bank Danamon Indonesia Tbk 9 BISI Bisi International Tbk.
10 BLTA Berlian Laju Tanker Tbk.
11 BMRI Bank Mandiri (Persero) Tbk
12 BRPT Barito Pacific Tbk
18 ISAT Indosat Tbk
19 ITMG Indo Tambangraya Megah Tbk
20 JSMR Jasa Marga Tbk
21 KLBF Kalbe Farma Tbk
22 LPKR Lippo Karawaci Tbk
23 LSIP Pp London Sumatera Tbk
24 MEDC Medco Energi International Tbk
25 MIRA Mitra Rajasa Tbk
26 PGAS Perusahaan Gas Negara (Persero) Tbk
27 PNBN Bank Pan Indonesia Tbk
28 PTBA Tambang Batubara Bukit Asam Tbk
29 SGRO Sampoerna Agro Tbk
30 SMCB Holcim Indonesia Tbk
31 SMGR Semen Gresik (Persero) Tbk
32 TINS Timah Tbk
33 TLKM Telekomunikasi Indonesia Tbk
Tahun 2010 No. Kode Efek Nama Emiten
1 AALI Astra Agro Lestari Tbk
2 ADRO Adaro Energy Tbk
3 ANTM Aneka Tambang (Persero) Tbk
4 ASII Astra International Tbk
5 BBCA Bank Central Asia Tbk
6 BBNI Bank Negara Indonesia Tbk
7 BBRI Bank Rakyat Indonesia Tbk
8 BDMN Bank Danamon Indonesia Tbk
9 BMRI Bank Mandiri (Persero) Tbk
10 BNBR Bakrie & Brothers Tbk
11 BRPT Barito Pacific Tbk
12 BTEL Bakrie Telecom Tbk
13 BUMI Bumi Resources Tbk
14 DEWA Darma Henwa Tbk
20 INDY Indika Energy Tbk
21 INTP Indocement Tunggal Prakarsa Tbk
22 ISAT Indosat Tbk
23 ITMG Indo Tambangraya Megah Tbk
24 JSMR Jasa Marga Tbk
25 KLBF Kalbe Farma Tbk
26 LPKR Lippo Karawaci Tbk
27 LSIP Pp London Sumatera Tbk
28 MEDC Medco Energi International Tbk
29 PGAS Perusahaan Gas Negara (Persero) Tbk
30 PTBA Tambang Batubara Bukit Asam Tbk
31 SMCB Holcim Indonesia Tbk
32 SMGR Semen Gresik (Persero) Tbk
33 TINS Timah Tbk
34 TLKM Telekomunikasi Indonesia Tbk
35 TRUB Truba Alam Manunggal Engineering Tbk
Tahun 2011 No. Kode Efek Nama Emiten
1 AALI Astra Agro Lestari Tbk
2 ADRO Adaro Energy Tbk
3 ANTM Aneka Tambang (Persero) Tbk
4 ASII Astra International Tbk
5 BBCA Bank Central Asia Tbk
6 BBNI Bank Negara Indonesia Tbk
7 BBRI Bank Rakyat Indonesia Tbk
8 BBTN Bank Tabungan Negara (Persero)
9 BDMN Bank Danamon Indonesia Tbk
10 BJBR Bank Pembangunan Daerah Jawa Barat Dan Banten Tbk
11 BMRI Bank Mandiri (Persero) Tbk
12 BNBR Bakrie & Brothers Tbk
13 BRAU Berau Coal Energy Tbk
14 BUMI Bumi Resources Tbk
20 GJTL Gajah Tunggal Tbk
21 INCO International Nickel Indonesia Tbk
22 INDF Indofood Sukses Makmur Tbk
23 INDY Indika Energy Tbk
24 INTP Indocement Tunggal Prakarsa Tbk
25 ISAT Indosat Tbk
26 ITMG Indo Tambangraya Megah Tbk
27 JSMR Jasa Marga Tbk
28 KLBF Kalbe Farma Tbk
29 LPKR Lippo Karawaci Tbk
30 LSIP Pp London Sumatera Tbk
31 MEDC Medco Energi International Tbk
32 PGAS Perusahaan Gas Negara (Persero) Tbk
33 PTBA Tambang Batubara Bukit Asam Tbk
34 SMCB Holcim Indonesia Tbk
35 SMGR Semen Gresik (Persero) Tbk
LAMPIRAN 3 No Kode LB TU TA aktiva lancar hutang lancar AALI
1 1.660.649 1.144.783 7.571.399 1.714.426 938.796
09
2 4.367.252 24.953.474 42.465.408 15.836.859 7.996.026
ADRO
3 604.307.088 1.748.127.419 9.939.996.438 5.436.847.017 747.531.096
ANTM
4 ASII 10.040 40.006 88.938 36.595 26.735
5 BBCA 6.807.242 254.535.601 282.392.294 275.030.133 252.160.142
6 BBNI 20.304.701.582 1.380.787.295.304 1.590.525.156.090 1.541.957.164.642 1.338.047.919.137
7 BBRI 7.308.292 289.689.648 316.947.029 308.318.909 279.840.773
8 BDMN 1.532.533 82.695.967 98.597.953 79.928.807 73.972.697
9 75.780 347.211 1.412.075 1.042.621 318.416
BISI
10
- 285.876 1.879.630 2.497.922 337.510 444.964
BLTA
11 7.155.464 359.318.341 394.616.604 296.521.245 343.968.687
BMRI
12 BRPT 547.265 7.573.990 16.375.286 6.122.175 2.832.156
13 466.233 2.286.168 4.210.421 2.548.026 1.661.190
ELSA
14 170.417 456.694 2.038.000 629.236 86.962
INCO
15 INDF 2.075.861 24.886.781 40.382.953 12.954.813 11.158.962
No Kode LB TU TA aktiva lancar hutang lancar
16 725.670.170 6.338.950.794 11.683.614.752 4.876.089.016 1.382.491.174
INDY
17 2.746.654.071.082 2.572.076.053.210 13.276.270.232.548 5.322.916.291.443 1.771.030.703.811
INTP
18 1.736.076 36.858.594 55.377.075 7.138.888 13.064.212
ISAT
19 335.551 411.085 1.198.571 673.004 340.267
ITMG
20 JSMR 992.693.559 8.428.822.898 16.174.263.947 3.430.338.210 2.966.355.283
21 929.003.740.338 1.691.512.395.248 6.482.446.670.172 4.701.892.518.076 1.574.137.415.862
KLBF
22 LPKR 388.053.495.627 6.838.712.415.878 12.127.644.010.796 9.144.231.159.826 6.142.267.209.105
23 LSIP 707.487 1.038.812 4.852.277 964.362 686.189
24 19.231.994 1.312.826.289 2.040.509.378 791.222.447 509.163.054
MEDC
25
- 2.726.713.715.635 10.686.577.372.140 9.270.084.267.918 1.757.129.069.024 8.408.438.298.697
MIRA
26 6.229.043.496.319 15.892.626.383.617 28.670.439.792.000 9.263.400.994.474 3.729.795.011.315
PGAS
27 PNBN 915.298 66.210.409 77.857.418 74.836.874 61.544.073
28 PTBA 2.727.734 2.292.740 8.078.578 6.783.391 1.380.908
29 281.766.208 474.967.085 2.261.798.239 615.541.739 235.648.479
SGRO
30 895.751 3.968.056 7.265.366 1.476.338 1.162.542
SMCB
31 SMGR 3.326.487.957 2.633.214.059 12.951.308.161 8.207.041.215 2.294.842.315
No Kode LB TU TA aktiva lancar hutang lancar
32 313.751 1.425.361 4.855.712 3.244.475 1.103.074
TINS
33 11.332.140 47.636.512 97.559.606 16.186.024 26.717.414
TLKM
34 252.783.327 2.401.056.025 5.071.797.313 666.219.885 659.502.236
UNSP
35 3.817.541 10.453.748 24.404.828 11.969.001 7.225.966
UNTR
36 UNVR 3.044.107 3.776.415 7.484.990 3.598.793 3.454.869 AALI
37 10 2.016.780 1.334.542 8.791.799 2.051.177 1.061.652
38
2.207.313 21.970.369 40.600.921 1.109.778 644.407
ADRO
39 7.513.512.117 1.938.448.161
ANTM 1.683.399.992 2.635.339.359 12.310.732.099
40
14.366 54.168 112.857 46,843 36,482
ASII
41 317.329.211 287.039.046
BBCA 8.479.273 289.851.060 324.419.069
42 BBNI 4.101.706 215.431.004 248.580.529 240.555.169 207.560.749
43
11.472.385 367.612.492 404.285.602 397.701.990 355.690.285
BBRI
44 111.530.954 95.545.985
BDMN 2.983.761 99.597.545 118.206.573
45 BMRI 9.369.226 382.453.091 449.774.551 434461666 366057565
46
- 7.640.918.548 18.120.771.132 31.768.029.375 14.904.044.597 7.330.603.416
BNBR
47 5.915.459 4.104.017
No Kode LB TU TA aktiva lancar hutang lancar
48 1.436.140.216.095 1.759.605.829.930
BTEL 9.975.729.110 7.158.061.068.779 12.352.891.387.578
49 2.576.072.995 1.365.508.063
BUMI 266.050.314 5.728.676.010 7.047.454.013
50
467.341 124.695.578 462.511.533 180.901.132 74.545.033
DEWA
51 2.079.391 1.283.809
ELSA 63.906 1.728.408 3.678.566
52 ELTY 210.385.985.746 6.582.727.429.196 17.064.195.774.257 10.997.058.924.614 4.005.622.043.598
53
- 62.318.783 5.875.002.790 11.762.035.570 1.924.741.246 3.141.048.154
ENRG
54 712.906 158.097
INCO 437.363 510.395 2.190.235
55 INDF 3.934.808 22.423.117 47.275.955 20.077.994 9.859.118
56
778.310 6.002.889 11.458.782 4.781.914 1.359.526
INDY
57 7.484.807 1.347.706
INTP 3.224.681 2.245.548 15.346.146
58
724.019 34.581.701 52.818.187 6.158.854 11.946.853
ISAT
59 608.153 331.527
ITMG 204.151 368.682 1.089.706
60 JSMR 1.184.495.808 10.592.662.907 18.952.129.334 4.090.141.492 2.478.279.260
61
1.343.798.968.422 1.260.361.432.719 7.032.496.663.288 5.031.544.864.749 1.146.489.093.666
KLBF
62 13.103.105.353.710 7.858.878.150.149
LPKR 594.520.918.780 7.975.967.598.988 16.155.384.919.926
63 LSIP 1.033.329 1.007.328 5.561.433 1.487.257 621.593
No Kode LB TU TA aktiva lancar hutang lancar
64 758.563.781 500.318.424
MEDC 88.157.262 1.463.237.809 2.278.068.237
65 13.858.679.369.359 4.035.777.167.686
PGAS 6.463.399.734.308 16.986.476.547.117 32.087.430.994.073
66
1.998.937 2.281.451 8.722.699 6.645.953 1.148.036
PTBA
67 2.253.237 1.355.830
SMCB 830.382 3.611.246 10.437.249
68 SMGR 3.659.114.098 3.423.246.058 15.562.998.946 7.345.867.929 2.517.518.619
69
947.958 1.678.033 5.881.108 4.108.890 1.269.482
TINS
70 18.729 20.473
TLKM 15.870 44.086 100.501
71 TRUB 52.779.094 4.435.126.328 6.400.426.639 3.956.048.280 2.451.579.218
72
808.694.189 9.954.999.649 18.498.498.371 1.788.214.165 3.342.539.718
UNSP
73 15.532.762 9.919.225
UNTR 3.874.515 13.535.508 29.700.914
74
3.384.648 4.652.409 8.701.262 3.748.130 4.402.940
75
2.498.565 1.778.337 10.204.495 1.886.387 1.440.351
11
76 1.297.525 770.201
ADRO 552.103 3.215.738 5.678.961
78
21.077 77.683 153.521 65.978 48.371
ASII
79 373.578.663 335.681.924
BBCA 10.817.798 339.165.506 381.908.353
No Kode LB TU TA aktiva lancar hutang lancar
80 290.325.965 254.199.584
BBNI 5.808.218 261.215.137 299.058.161
81 462.588.272 408.422.606
BBRI 15.087.996 420.078.955 469.899.284
82
1.118.661 81.799.816 89.121.459 86.997.066 68.407.318
BBTN
83 134.828.865 111.512.127
BDMN 3.449.033 116.097.931 141.934.432
84 BJBR 962.695 47.089.955 54.448.658 53.019.499 43.399.088
85
12.695.885 451.379.750 551.891.704 534251797 430149765
BMRI
86 11.676.676.790 11.592.898.680
BNBR 131.875.515 13.046.034.152 25.212.650.666
87 BRAU 160.842 1.535.257 2.059.239 1.049.404 797.288
88
215.102.252 6.191.718.073 7.368.121.749 2.581.185.496 2.341.285.350
BUMI
89 5.250.245 1.575.552
CPIN 2.362.497 2.658.734 8.848.204
90
- 153.375 9.864.475 10.819.779 4.367.499 2.019.204
DOID
91 11.529.326.790.825 5.976.049.422.207
ELTY 74.749.903.688 6.805.878.160.103 17.707.949.598.417
92 ENRG 173.924.495 11.215.084.920 17.354.833.906 2.731.197.799 4.310.652.843
93
4.958.102 14.537.777 39.088.705 30.381.754 13.534.319
GGRM
94 5.073.477 2.900.317
GJTL 683.629 7.123.318 11.554.143
95 INCO 333.763 652.193 2.421.362 780.522 178.818
No Kode LB TU TA aktiva lancar hutang lancar
96 24.501.734 12.831.304
INDF 4.891.673 21.975.708 53.585.933
97 6.346.501 3.876.137
INDY 1.200.171 10.524.694 18.253.817
98
3.601.516 2.417.380 18.151.331 10.314.573 1.476.597
INTP
99 6.579.439 11.952.171
ISAT 932.503 33.356.338 52.172.311 100
ITMG 546.126 497.670 1.578.474 1.066.427 450.748 101
1.318.823.974 12.191.853.456 21.432.133.718 3.996.740.525 3.768.595.625
JSMR 102 5.956.123.240.307 1.630.588.528.518
KLBF 1.522.956.820.292 1.758.619.054.414 8.274.554.112.840 103 LPKR 814.094.348.926 8.850.153.220.430 18.259.171.414.884 14.557.103.993.786 8.706.981.736.200 104
1.701.513 952.435 6.791.859 2.567.657 531.326
LSIP 105 1.302.648.797 811.517.621
MEDC 89.219.535 1.732.050.492 2.587.397.459 106
6.118.209.661.023 13.791.733.833.710 30.976.445.812.225 13.656.295.463.956 2.483.316.997.394
PGAS 107 8.859.260 1.912.423
PTBA 3.088.067 3.342.102 11.507.104 108 SMCB 1.063.560 3.423.241 10.950.501 2.468.172 1.683.799 109
3.955.272.512 5.046.505.788 19.661.602.767 7.646.144.851 2.889.137.195
SMGR 110 4.631.418 1.421.976
TINS 896.806 1.972.012 6.569.807 111 TLKM 15.470 42.073 103.054 21.258 22.189
No Kode LB TU TA aktiva lancar hutang lancar 112 1.369.517.754 3.443.758.819
UNSP 745.500.653 9.644.732.756 18.702.295.203 113 25.625.578 14.930.069
UNTR 5.899.506 18.936.114 46.440.062 114
4.164.304 6.801.375 10.482.312 4.446.219 6.474.594
UNVR
No Kode SOLVA LIKUID PROFIT SIZE AGE (bulan) SUBS KAP OPIN ARL (hari)
1
0,8387 1,0805 0,0155 13,994 244,3 1
41
9 BISI 0,2459 3,2744 0,0537
12,150 32,2 1
1
82
10 BLTA 0,7525 0,7585 -0,1144
13,398 242,8 1
1 1 102
11 BMRI
0,9106 0,8621 0,0181 14,596 80,1 1
1
53
83
12 BRPT 0,4625 2,1617 0,0334
13,214 185,7 1
1
1
81
13 ELSA 0,5430 1,5339 0,1107
12,624 23,5 1
1
83
14 INCO
0,2241 7,2358 0,0836 13,309 239,0 0
1
8 BDMN
1
1 AALI 09 0,1512 1,8262 0,2193
1
12,879 146,8 1
1
1
50
2 ADRO 0,5876 1,9806 0,1028
13,628 17,8 1
1
1
81
3 ANTM
0,1759 7,2731 0,0608 12,997 147,2 1
1
61
0,9140 1,1018 0,0231 14,501 75,1 1
4 ASII 0,4498 1,3688 0,1129
13,949 243,5 1
1
1
55
5 BBCA
0,9014 1,0907 0,0241 14,451 116,7 1
1
64
6 BBNI
0,8681 1,1524 0,0128 12,202 159,5 0 105
7 BBRI
56
No Kode SOLVA LIKUID PROFIT SIZE AGE (bulan) SUBS KAP OPIN ARL (hari)
25 MIRA
1
29
23 LSIP 0,2141 1,4054 0,1458
12,686 165,2 1
1
1
33
24 MEDC 0,6434 1,5540 0,0094
13,310 185,3 1
1
77
1,1528 0,2090 -0,2941 12,967 157,3 1 152
22 LPKR
26 PGAS 0,5543 2,4836 0,2173
13,457 73,9 1
1
82
27 PNBN
0,8504 1,2160 0,0118 13,891 19,3 1
1
1
84
28 PTBA
0,2838 4,9123 0,3377 12,907 85,5 1
1
0,5639 1,4887 0,0320 13,084 164,5 1
70
15 INDF 0,6163 1,1609 0,0514
62
13,606 190,2 1
1
1
77
16 INDY 0,5426 3,5270 0,0621
13,068 18,9 1
1
1
84
17 INTP
0,1937 3,0055 0,2069 13,123 246,5 1
1
18 ISAT 0,6656 0,5464 0,0314
1
13,743 194,8 1 144
19 ITMG 0,3430 1,9779 0,2800
13,079 24,8 1
1
55
20 JSMR
0,5211 1,1564 0,0614 13,209 26,4 1
1
74
21 KLBF 0,2609 2,9870 0,1433
12,812 215,4 1
1
60
No Kode SOLVA LIKUID PROFIT SIZE AGE (bulan) SUBS KAP OPIN ARL (hari)
1
1
82
37 AALI 10 0,1518 1,9321 0,2294
12,944 159,0 1
1
1
49
38 ADRO 0,5411 1,7222 0,0544
13,609 29,9 1
1
74
39 ANTM
0,2141 3,8760 0,1367 13,090 159,4 1
1
36 UNVR 0,5045 1,0417 0,4067
80
40 ASII 0,4800 1,2840 0,1273
14,053 255,6 1
1
1
52
41 BBCA 0,8934 1,1055 0,0261
14,511 128,9 1
1
1
77
42 BBNI
0,8666 1,1590 0,0165 14,395 171,6 0
1
12,874 342,4 1
50
29 SGRO 0,2100 2,6121 0,1246
32 TINS 0,2935 2,9413 0,0646
12,354 31,3 1
1
1
71
30 SMCB 0,5462 1,2699 0,1233
12,861 394,4 0
1
1
33
31 SMGR
0,2033 3,5763 0,2568 13,112 225,2 1
1
1
76
12,686 173,6 1
1
1
1
85
33 TLKM 0,4883 0,6058 0,1162
13,989 172,0 1
1
1
98
34 UNSP
0,4734 1,0102 0,0498 12,705 243,3 1
1
85
35 UNTR 0,4283 1,6564 0,1564
13,387 255,6 1
53
No Kode SOLVA LIKUID PROFIT SIZE AGE (bulan) SUBS KAP OPIN ARL (hari)
81
1
84
51 ELSA 0,4699 1,6197 0,0174
12,566 35,3 1
1
59
52 ELTY 0,3858 2,7454 0,0123
13,232 184,7 1
1
80
53 ENRG
0,4995 0,6128 -0,0053 13,070 80,3 1
54 INCO 0,2330 4,5093 0,1997
50 DEWA 0,2696 2,4267 0,0010
13,340 251,1 0
1
63
55 INDF 0,4743 2,0365 0,0832
13,675 202,4 1
1
1
70
56 INDY
0,5239 3,5173 0,0679 13,059 31,1 1
1
1
12,665 11,8 1
83
43 BBRI 0,9093 1,1181 0,0284
89
14,607 87,3 1
1
1
88
44 BDMN 0,8426 1,1673 0,0252
14,073 256,4 1
1
35
45 BMRI
0,8503 1,1869 0,0208 14,653 92,3 1
1
1
46 BNBR 0,5704 2,0331 -0,2405
1
13,502 259,8 1
1
90
47 BRPT 0,5086 1,4414 -0,0461
13,205 197,8 1
1
1
82
48 BTEL
0,5795 0,8162 0,0008 13,092 59,7 0
76
49 BUMI 0,8129 1,8865 0,0378
13,848 248,6 1
84
No Kode SOLVA LIKUID PROFIT SIZE AGE (bulan) SUBS KAP OPIN ARL (hari)
1
1
81
65 PGAS 0,5294 3,4340 0,2014
13,506 85,8 1
1
82
66 PTBA 0,2616 5,7890 0,2292
12,941 97,7 1
1
59
67 SMCB
0,3460 1,6619 0,0796 13,019 406,6 0
31
64 MEDC 0,6423 1,5162 0,0387
68 SMGR 0,2200 2,9179 0,2351
13,192 237,3 1
1
1
67
69 TINS 0,2853 3,2367 0,1612
12,769 185,8 1
1
83
70 TLKM
0,4387 0,9148 0,1579 14,002 184,2 1
1
13,358 197,5 1
32
57 INTP 0,1463 5,5537 0,2101
13,278 38,5 1
13,186 258,7 1
1
59
58 ISAT 0,6547 0,5155 0,0137
13,723 206,9 1
1
41
59 ITMG
0,3383 1,8344 0,1873 13,037 37,0 1
1
54
60 JSMR 0,5589 1,6504 0,0625
1
1
81
61 KLBF 0,1792 4,3887 0,1911
12,847 227,5 1
1
1
67
62 LPKR
0,4937 1,6673 0,0368 13,208 176,6 1
1
25
63 LSIP 0,1811 2,3927 0,1858
12,745 177,3 1
1
88
No Kode SOLVA LIKUID PROFIT SIZE AGE (bulan) SUBS KAP OPIN ARL (hari)
1
55
79 BBCA 0,8881 1,1129 0,0283
14,582 141,0 1
1
1
87
80 BBNI 0,8735 1,1421 0,0194
14,476 183,8 0
1
48
81 BBRI
0,8940 1,1326 0,0321 14,672 99,4 1
1
1
58
82 BBTN 0,9178 1,2718 0,0126
13,950 25,1 0
1
58
83 BDMN 0,8180 1,2091 0,0243
14,152 268,6 1
1
38
84 BJBR
0,8649 1,2217 0,0177 13,736 18,3 0
1
1
1
14,186 267,8 1
71 TRUB 0,6929 1,6137 0,0082
82
12,806 51,2 1 167
72 UNSP 0,5382 0,5350 0,0437
13,267 255,5 1
1
68
73 UNTR
0,4557 1,5659 0,1305 13,473 267,8 1
1
55
74 UNVR 0,5347 0,8513 0,3890
12,940 354,6 1
1
75 AALI 11 0,1743 1,3097 0,2448
78 ASII 0,5060 1,3640 0,1373
13,009 171,2 1
1
1
51
76 ADRO
0,5663 1,6847 0,0972 12,754 42,1 1
1
86
77 ANTM 0,2914 10,6423 0,1268
13,182 171,6 1
1
1
74
66
No Kode SOLVA LIKUID PROFIT SIZE AGE (bulan) SUBS KAP OPIN ARL (hari)
82
88
93 GGRM 0,3719 2,2448 0,1268
13,592 259,9 1
73
94 GJTL 0,6165 1,7493 0,0592
13,063 263,6 1
1
87
95 INCO
0,2693 4,3649 0,1378 13,384 263,3 0
1
96 INDF 0,4101 1,9095 0,0913
13,239 92,5 1
13,729 214,6 1
1
1
75
97 INDY 0,5766 1,6373 0,0657
13,261 43,3 1
1
1
86
98 INTP
0,1332 6,9854 0,1984 13,259 270,9 1
1
1
92 ENRG 0,6462 0,6336 0,0100
85 BMRI 0,8179 1,2420 0,0230
13,867 260,8 1
14,742 104,5 1
1
1
67
86 BNBR 0,5174 1,0072 0,0052
13,402 272,0 1 1 121
87 BRAU
0,7455 1,3162 0,0781 13,314 17,1 1
1
1
87
88 BUMI 0,8403 1,1025 0,0292
1
89
87
89 CPIN 0,3005 3,3323 0,2670
12,947 255,6 1
1
81
90 DOID
0,9117 2,1630 -0,0142 13,034 128,9 1
1
68
91 ELTY 0,3843 1,9293 0,0042
13,248 196,9 1
1
72
No Kode SOLVA LIKUID PROFIT SIZE AGE (bulan) SUBS KAP OPIN ARL (hari)
1
1
66
107 PTBA 0,2904 4,6325 0,2684
13,061 109,8 1
1
59
108 SMCB 0,3126 1,4658 0,0971
13,039 418,8 0
1
45
109 SMGR
0,2567 2,6465 0,2012 13,294 249,5 1
1
106 PGAS 0,4452 5,4992 0,1975
79
110 TINS 0,3002 3,2570 0,1365
12,818 198,0 1
1
80
111 TLKM 0,4083 0,9580 0,1501
14,013 196,4 1
1
90
112 UNSP
0,5157 0,3977 0,0399 13,272 267,6 1
1
13,491 97,9 1
80
13,717 219,1 1
12,918 239,7 1
1
51
100
ITMG 0,3153 2,3659 0,3460
13,198 49,1 1
1
53
101 JSMR
0,5689 1,0605 0,0615 13,331 50,7 1
1
82
102 KLBF 0,2125 3,6527 0,1841
1
1
1
69
103 LPKR 0,4847 1,6719 0,0446
13,261 188,8 1
1
48
104 LSIP
0,1402 4,8325 0,2505 12,832 189,5 1
1
1
37
105 MEDC 0,6694 1,6052 0,0345
13,413 209,6 1
95
No Kode SOLVA LIKUID PROFIT SIZE AGE (bulan) SUBS KAP OPIN ARL (hari) 113
UNTR 0,4078 1,7164 0,1270
13,667 280,0 1
1
51
114 UNVR 0,6488 0,6867 0,3973
13,020 366,7 1
1
90