Faktor-faktor Yang Mempengaruhi Audit Delay : Studi Empiris Pada Perusahaan Yang Terdaftar di Bursa Efek Jakarta - Unika Repository

Sampel NO Kode Nama Perusahaan 2002 2003 2004

  35 CEKA PT Cahaya Kalbar Tbk O O O

  26 MEDC PT Medco Energi Internasional Tbk O O O

  27 PGAS PT Perusahaan Gas Negara (Persero) Tbk

  X O O

  28 PTBA PT Tambang Batu Bara Bukit Asam Tbk AD O AD

  29 TINS PT Tambang Timah (Persero) Tbk O O AD

  30 ADHI PT Adhi Karya (Persero) Tbk

  X O O

  31 BUKK PT Bukaka Teknik Utama Tbk TL TL AD

  32 PTRO PT Petrosea Tbk O O O

  33 ADES PT Ades Alfindo Putrasetia Tbk O O TL

  34 AQUA PT Aqua Golden Mississippi Tbk O O O

  36 DAVO PT Davomas Abadi Tbk O O O

  X AD TL

  37 DLTA PT Delta Jakarta Tbk O O O

  38 FAST PT Fast Food Indonesia Tbk TL O O

  39 INDF PT Indofood Sukses Makmur Tbk O O O

  40 MYOR PT Mayora Indah Tbk O O O

  41 MLBI PT Multi Bintang Indonesia Tbk O O O

  42 PTSP PT Pioneerindo Gourment Internasional Tbk O O O

  43 PSDN PT Prasidha Aneka Niaga Tbk O O O

  44 SHDA PT Sari Husada Tbk O O O

  45 SKLT PT Sekar Laut Tbk O O O

  46 STTP PT Siantar Top Tbk O O O

  47 SIPD PT Sierad Produce Tbk O O O

  Perpustakaan Unika

  25 INCO PT Internasional Nickel Indonesia Tbk O O O

  1 ADFO PT Adindo Foresta Indonesia Tbk TL

  X X

  11 CPDW PT Cipendawa Agroindustri Tbk AD TL TL

  2 ATPK PT Anugrah Tambak Perkasindo Tbk AD O AD

  3 AALI PT Astra Agro Lestari Tbk O O O

  4 BASS PT Bahtera Adimina Samudera Tbk O O O

  5 UNSP PT Bakrie Sumatera Plantation Tbk O O O

  6 DSFI PT Dharma Samudera Fishing Industries Tbk O O O

  7 IIKA PT Inti Kapuas Arowana Tbk

  X X AD

  8 LSIP PT PP London Sumatera Indonesia O O O

  9 CPPR PT Central Proteina Prima Tbk O TL

  X

  10 CPIN PT Charoen Pokphand Indonesia Tbk O O O

  12 FISH PT Fishindo Kusuma Sejahtera Tbk O O O

  23 CTTH PT Citatah Industri Marmer Tbk O O AD

  13 JPFA PT Japfa Comfeed Indonesia Tbk O O O

  14 TRPK PT Multi Agro Persada Tbk O TL TL

  15 MBAI PT Multibreeder Adirama Indonesia Tbk O O O

  16 SHSA PT Surya Hidup Satwa Tbk O TL

  X

  17 WAPO PT Wahana Phonix Mandiri Tbk O O O

  18 ALDI PT Alter Abadi Tbk O AD

  X

  19 APEX PT Apexindo Pratama Duta Tbk AD TL AD

  20 ANTM PT Aneka Tambang (Persero) Tbk O O O

  21 BUMI PT Bumi Resources Tbk O O AD

  22 CNKO PT Central Korporindo Internasional Tbk O AD AD

  24 ENRG PT Energi Mega Persada Tbk

  49 SUBA PT Suba Indah Tbk O O O

  86 SUDI PT Surya Dumai Industri Tbk O TL TL

  76 PBRX PT Pan Brothers Tex Tbk O O O

  77 BIMA PT Primarindo Asia Infrastructure Tbk O O TL

  78 RICY PT Ricky Putra Globalindo Tbk O O O

  79 RYAN PT Ryane Adibusana Tbk O O O

  80 SRSN PT Sarasa Nugraha Tbk O O O

  81 BATA PT Sepatu Bata Tbk O O O

  82 SIMM PT Surya Intrindo Makmur Tbk O O O

  83 BRPT PT Barito Pacific Timber Tbk O O O

  84 DSUC PT Daya Sakti Unggul Co. Tbk O O O

  85 SULI PT Sumalindo Lestari Jaya Tbk O O O

  87 TIRT PT Tirta Mahakam Plywood Industry Tbk O O O

  74 KARW PT Karwell Indonesia Tbk O O O

  88 FASW PT Fajar Surya Wisesa Tbk O O O

  89 INKP PT Indah Kiat Pulp & Paper Co. Tbk O O O

  90 TKIM PT Pabrik Kertas Tjiwi Kimia Tbk O O O

  91 SPMA PT Suparma Tbk O O O

  92 SAIP PT Surabaya Agung Industry Pulp Tbk TL TL O

  93 AKRA PT Aneka Kimia Raya Tbk O O O

  94 BUDI PT Budi Acid Jaya Tbk O AD O

  95 CLPI PT Colorpak Indonesia Tbk O TL O

  96 ETWA PT Eterindo Wahanatama Tbk O AD O

  97 LTLS PT Lautan Luas Tbk O O O

  98 POLY PT Polysindo Eka Perkasa Tbk O AD AD

  75 GDWU PT Kasogi Internasional Tbk TL TL AD

  73 INDR PT Indo-Rama Syntetics Tbk O O O

  50 AISA PT Tiga Pilar Sejahtera Tbk O O O

  61 HDTX PT Panasia Indosyntec Tbk O O O

  51 TBLA PT Tunas Baru Lampung Tbk AD O O

  52 ULTJ PT Ultra Jaya Milk Industry and Trading Company Tbk O O O

  53 BATI PT BAT Indonesia Tbk O O O

  54 RMBA PT Bentoel Internasional Investama Tbk TL TL O

  55 GGRM PT Gudang Garam Tbk O O O

  56 HMSP PT Hanjaya Mandala Sampoerna O O O

  57 ARGO PT Argo Pantes Tbk TL O O

  58 CNTX PT Century Textile Industri (Centex) Tbk TB TB TB

  59 ERTX PT Eratex Djaja Limited Tbk O O O

  60 PAFI PT Panasia Filament Tbk O O O

  62 RDTX PT Roda Vivatex Tbk O O O

  72 MYRX PT Hanson Industry Utama Tbk O O O

  63 SSTM PT Sunson Textile Manufacture Tbk AD O O

  64 TFCO PT Teijin Indonesia Fiber Corporation (Tifico) Tbk O O O

  65 TEJA PT Texmaco Jaya Tbk O O AD

  66 MYTX PT APAC Citra Centertex Tbk AD TL O

  67 DOID PT Daeyu Orchid Indonesia Tbk O O

  X

  68 DEDP PT Delta Dunia Petroindo Tbk

  X X AD

  69 ESTI PT Ever Shine Textile Industry Tbk O O O

  70 FMII PT Fortune Mate Indonesia Tbk O O TL

  71 GRIV PT Great River Internasional Tbk O O AD

  Perpustakaan Unika

  100 UNIC PT Unggul Indah Cahaya Tbk O O O 101 DPNS PT Duta Pertiwi Nusantara Tbk TL AD TL 102 EKAD PT Eka Dharma Tape Industries Tbk O O O 103 INCI PT Intan Wijaya Internasional Tbk O O O 104 KKGI PT Kurnia Kapuas Utama Glue Industries Tbk AD AD AD 105 AKKU PT Aneka Kemasindo Utama Tbk

  X X TL

  106 AKPI PT Argha Karya Prima Industry Tbk O O O 107 AMFG PT Asahimas Flat Glass Co. Ltd. Tbk O O O 108 APLI PT Asiaplast Industries Tbk O O O 109 BRNA PT Berlina Tbk O O O 110 DYNA PT Dynaplast Tbk O O O 111 FPNI PT Fatrapolindo Nusa Industri Tbk O TL AD 112 IIKP PT Inti Indah Karya Plasindo Tbk AD AD

  X

  113 IGAR PT Kageo Igarjaya Tbk O O O 114 LMPI PT Langgeng Makmur Plastik Industry Ltd. Tbk AD O AD 115 LAPD PT Lapindo Internasional Tbk TL TL O 116 PLAS PT Plaspack Prima Industri Tbk O AD TL 117 SIMA PT Siwani Makmur Tbk O O O 118 SMPL PT Summiplast Interbenua Tbk O O O 119 TRST PT Trias Sentosa Tbk O O O 120 UGAR PT Wahana Jaya Perkasa Tbk O AD

  X

  121 INTP PT Indocement Tunggal Perkasa Tbk O O O 122 SMCB PT Semen Cibinong Tbk O O O 123 SMGR PT Semen Gresik Tbk O O O 124 ALKA PT Alakasa Industrindo Tbk O O O 125 ALMI PT Alumindo Ligth Metal Industry Tbk O O O 126 BTON PT Betonjaya Manunggal Tbk O TL O 127 CTBN PT Citra Tubindo Tbk O O O 128 INAI PT Indal Aluminium Industry Tbk O TL TL 129 JKSW PT Jakarta Kyoei Steel Works Ltd Tbk O O O 130 JPRS PT Jaya Pari Steel Tbk TL O O 131 LMSH PT Lion Mesh Prima Tbk O O O 132 LION PT Lion Metal Works Tbk O O O 133 PICO PT Pelangi Indah Canindo Tbk TL O O 134 TBMS PT Tembaga Mulia Semanan Tbk O O O 135 TIRA PT Tira Austine Tbk O O O 136 KICI PT Kedaung Indah Can Tbk O O O 137 KDSI PT Kedawung Setia Industrial Tbk O O O 138 ARNA PT Arwana Citra Mulia Tbk O O O 139 IKAI PT Intikeramik Alamasri Industry Tbk O O O 140 KIAS PT Keramika Indonesia Assosiasi Tbk TL TL

  X

  141 MLIA PT Mulia Industrindo Tbk O O O 142 TOTO PT Surya Toto Indonesia Tbk O O AD 143 KOMI PT Komatsu Indonesia Tbk TB TB TB 144 TPEN PT Texmaco Perkasa Engineering Tbk AD TL

  X

  145 KBLI PT GT Kabel Indonesia Tbk O O AD 146 JECC PT Jembo Cable Company Tbk O O O 147 KBLM PT Kabelindo Murni Tbk O AD O 148 IKBI PT Sumi Indo Kabel Tbk O O O 149 SCCO PT Supreme Cable Manufacturing Co. (Sucaco) Tbk O O O

  Perpustakaan Unika

  151 ASGR PT Astra Graphia Tbk O O O 152 MTDL PT Metrodata Electronic Tbk O O O 153 MLPL PT Multipolar Co. Tbk O O O 154 ACAP PT Andhi Chandra Automotive Products Tbk O O AD 155 ASII PT Astra Internasional Tbk O O O 156 AUTO PT Astra Otoparts Tbk O O O 157 BRAM PT Branta Mulia Tbk O O O 158 GJTL PT Gajah Tunggal Tbk O O O 159 GDYR PT Goodyear Indonesia Tbk O O O 160 ADMG PT GT Petrochem Industries Tbk O O O 161 HEXA PT Hexindo Adi Perkasa Tbk O O O 162 IMAS PT Indomobil Sukses Internasional Tbk O O O 163 INDS PT Indospring Tbk TL O O 164 INTA PT Intraco Penta Tbk O O O 165 LPIN PT Multi Prima Sejahtera Tbk TL AD AD 166 NIPS PT Nipress Tbk O TL TL 167 PASU PT Prima Alloy Steel Tbk O O O 168 SQMI PT Sanex Qianjiang Motor Internasional Tbk

  X X TL

  169 SMSM PT Selamat Sempurna Tbk O O O 170 SUGI PT Sugi Samapersada Tbk O O O 171 TURI PT Tunas Ridean Tbk O O O 172 UNTR PT United Tractors Tbk TL O O 173 IATG PT Inter Delta Tbk O TL O 174 MDRN PT Modern Photo Film Company Tbk O O O 175 KONI PT Perdana Bangun Pusaka Tbk O O O 176 BYSP PT Bayer-Indonesia Tbk O

  X X

  177 SQBI PT Bristol-Myers Squibb Indonesia Tbk O O AD 178 DNKS PT Dankos Laboratories Tbk O O O 179 DVLA PT Darya-Varia Laboratoria Tbk O O O 180 INAF PT Indofarma (Persero) Tbk O O O 181 KLBF PT Kalbe Farma Tbk O O O 182 KAEF PT Kimia Farma (Persero) Tbk O O O 183 MERK PT Merck Tbk O O O 184 PYFA PT Pyridam Farma Tbk O AD O 185 SCPI PT Schering-plough Indonesia Tbk O O TL 186 TSPC PT Tempo Scan Pasific Tbk O AD O 187 TCID PT Mandom Indonesia Tbk O O O 188 MRAT PT Mustika Ratu Tbk O O O 189 PGIN PT Procter & Gamble Indonesia Tbk AD

  X X

  190 UNVR PT Unilever Indonesia Tbk TL TL TL 191 BLTA PT Berlian Laju Tanker Tbk O O O 192 CMPP PT Centris Multi Persada Pratama Tbk O O O 193 HITS PT Humpuss Intermoda Transportasi Tbk O O O 194 MIRA PT Mitra Rajasa Tbk O O O 195 TMAS PT Pelayaran Tempuran Emas Tbk

  X O O

  196 RIGS PT Rig Tenders Tbk O O O 197 SMDR PT Samudera Indonesia Tbk O O O 198 SAFE PT Steady Safe Tbk O O TL 199 ZBRA PT Zebra Nusantara Tbk O O O 200 ISAT PT Indonesian Satelitte Co. (Persero) Tbk O O O

  Perpustakaan Unika

  202 AIMS PT Akbar Indo Makmur Stimec Tbk O O O 203 ALFA PT Alfa Retailindo Tbk O O O 204 TMPI PT Artha Graha Investama Sentral Tbk AD TL AD 205 EPMT PT Enseval Putra Megatrading Tbk O O O 206 HERO PT Hero Supermarket Tbk O O O 207 MPPA PT Matahari Putra Prima Tbk O O O 208 META PT Metamedia Technologies Tbk O AD AD 209 SPDC PT Millenium Pharmacon Internasional Tbk O O O 210 MAPI PT Mitra Adi Perkasa Tbk

  X

  245 BBLD PT BBL Danatama Finance Tbk O O O 246 BFIN PT BFI Finance Indonesia Tbk O O O 247 CFIN PT Clipan Finance Indonesia Tbk O O O 248 DEFI PT Danasupra Erapacific Tbk O TL TL 249 GSMF PT Equity Development Investment Tbk AD TL O 250 MTFN PT Global Financindo Tbk AD TL O 251 INCF PT Indo Citra Finance Tbk TL O O

  X AD TL

  242 BSWD PT Bank Swadesi Tbk AD O O 243 BVIC PT Bank Victoria Internasional Tbk TL O O 244 ADMF PT Adira Dinamika Multi Finance Tbk

  X O O

  241 BBRI PT Bank Rakyat Indonesia Tbk

  X

  232 MAYA PT Bank Mayapada Tbk O O O 233 MEGA PT Bank Mega Tbk O O O 234 BBNI PT Bank Negara Indonesia Tbk O O O 235 BNGA PT Bank Niaga Tbk O O O 236 NISP PT Bank NISP Tbk O O O 237 BBNP PT Bank Nusantara Parahyangan Tbk AD O O 238 PNBN PT Bank Pan Indonesia Tbk O O O 239 BNLI PT Bank Permata Tbk AD O AD 240 BNPK PT Bank Pikko Tbk AD O

  X O O

  228 BNII PT Bank Internasional Indonesia Tbk O O O 229 BKSW PT Bank Kesawan Tbk AD O O 230 LPBN PT Bank Lippo Tbk O O O 231 BMRI PT Bank Mandiri Tbk

  227 INPC PT Bank Inter Pasific Tbk O O

  X X TL

  X

  225 BEKS PT Bank Eksekutif Internasional Tbk AD O AD 226 BGIN PT Bank Global Internasional Tbk AD O

  X

  223 BMDN PT Bank Danamon Tbk AD O O 224 BDPC PT Bank Danpac Tbk O O

  X

  222 BCIC PT Bank CIC Internasional Tbk AD O

  X X AD

  217 ANKB PT Bank Artha Niaga Kencana Tbk AD O O 218 BBIA PT Bank Buana Indonesia Tbk O O O 219 BABP PT Bank Bumiputera Indonesia Tbk AD TL O 220 BBCA PT Bank Central Asia Tbk O O O 221 CNTY PT Bank Century Tbk

  X X AD

  211 RALS PT Ramayana Lestari Sentosa Tbk O O O 212 RIMO PT Rimo Catur Lestari Tbk O O O 213 TGKA PT Tigaraksa Satria Tbk O O O 214 TKGA PT Toko Gunung Agung Tbk O O O 215 WICO PT Wicaksana Oveseas International Tbk O O O 216 ARGI PT Bank Artha Graha Internasional

  Perpustakaan Unika

  253 SMMA PT Sinar Mas Multiartha Tbk O O O 254 MITI PT Siwani Trimitra Tbk O O TL 255 TRUST PT Trust Finance Indonesia Tbk AD O O 256 WOMF PT Wahana Ottomitra Multiartha Tbk

  X X O

  257 APIC PT Artha Pacific Securities Tbk AD O TL 258 ARTA PT Artha Securities Tbk AD O

  X

  259 ARTV PT Arthavest Tbk

  X X AD

  260 AKSI PT Asia Kapitalindo Securities Tbk TL O AD 261 BCAP PT Bhakti Capital Indonesia Tbk O O AD 262 BHIT PT Bhakti Investama Tbk O O O 263 HADE PT Hortus Danavest Tbk

  X AD AD

  264 KREN PT Kresna Graha Securindo Tbk AD O O 265 LPPS PT Lippo Securities Tbk TL O O 266 MKDO PT Makindo Tbk TL O O 267 PANS PT Panin Securities Tbk O O O 268 TRIM PT Trimegah Securities Tbk O O O 269 UNIT PT United Capital Indonesia Tbk AD O TL 270 YULI PT Yulie Sekurindo Tbk

  X X TL

  271 ABDA PT Asuransi Bina Dana Arta Tbk O O O 272 ASBI PT Asuransi Bintang Tbk O O O 273 ASDM PT Asuransi Dayin Mitra Tbk O O O 274 AHAP PT Asuransi Harta Aman Pratama Tbk O O O 275 ASJT PT Asuransi Jasa Tania Tbk

  X O O

  276 ASRM PT Asuransi Ramayana Tbk TL O O 277 LPGI PT Lippo General Insurance Tbk O O O 278 MREI PT Maskapai Reasuransi Indonesia Tbk O O O 279 PNIN PT Panin Insurance Tbk O O O 280 PNLF PT Panin Life Tbk O O O 281 POOL PT Pool Avista Indonesia Tbk O O O 282 ELTY PT Bakrieland Development Tbk O O O 283 BIPP PT Bhuwanatala Indah Permai Tbk TL O O 284 BMSR PT Bintang Mitra Semestaraya Tbk O O O 285 BKSL PT Bukit Sentul Tbk TL O O 286 CKRA PT Ciptojaya Kontrindoreksa Tbk O O O 287 CTRA PT Ciputra Develpoment Tbk O O O 288 CTRS PT Ciputra Surya Tbk O O O 289 DILD PT Dharmala Intiland Tbk O O O 290 DART PT Duta Anggada Realty Tbk O O O 291 DUTI PT Duta Pertiwi Tbk O O O 292 GMTD PT Gowa Makassar Tourism Development Tbk O TL TL 293 MORE PT Indonesia Prima Property Tbk O O O 294 JAKA PT Jaka Artha Graha Tbk O O O 295 JIHD PT Jakarta International Hotel & Development Tbk O O O 296 JSPT PT Jakarta Setiabudi Internasional Tbk O O O 297 JPRT PT Jaya Real Property Tbk O O O 298 KARK PT Karka Yasa Profilia Tbk O AD O 299 KIJA PT Kawasan Industri Jababeka Tbk O O O 300 KPIG PT Krida Perdana Indahgraha Tbk TL O O 301 LAMI PT Lamicitra Nusantara Tbk O O O 302 LPCK PT Lippo Cikarang Tbk O O O

  Perpustakaan Unika

  304 LPLD PT Lippo Land Development Tbk O

  X X

  305 MAMI PT Mas Murni Indonesia Tbk TL O O 306 MTSM PT Metro Supermarket Realty Tbk O O O 307 MDLN PT Modernland Realty Tbk O O O 308 MLDN PT Mulialand Tbk O O O 309 PWON PT Pakuwon Jati Tbk TL O O 310 PWRS PT Panca Wiratama Sakti Tbk TL O TL 311 PPJA PT Pembangunan Jaya Ancol

  X X AD

  312 PNSE PT Pudjiadi & Sons Estate Tbk O O O 313 PUDP PT Pudjiadi Prestige Limited Tbk O O O 314 PTRA PT Putra Surya Perkasa Tbk O O AD 315 RBMS PT Ristia Bintang Mahkotasejati Tbk O O TL 316 RODA PT Roda Panggon Harapan O TL TL 317 SMRA PT Summarecon Agung Tbk O O O 318 SIIP PT Suryainti Permata Tbk TL O O 319 SSIA PT Surya Semesta Internusa Tbk O AD TL 320 SMDM PT Suryamas Duta Makmur Tbk O O TL 321 ANTA PT Anta Express Tour & Travel Service Tbk TL O O 322 HPSB PT Aryaduta Hotels Tbk TL

  X X

  323 BAYU PT Bayu Buana Tbk O O O 324 SHID PT Hotel Sahid Jaya Internasional O TL O 325 PANR PT Panorama Sentrawisata Tbk O O O 326 PLIN PT Plaza Indonesia Realty Tbk O O O 327 SONA PT Sona Topas Tourism Industry Tbk TL O O 328 BNBR PT Bakrie & Brothers Tbk O O O 329 BMTR PT Bimantara Citra Tbk O O O 330 ABBA PT Abdi Bangsa Rbk AD O AD 331 ARTI PT Arona Binasejati Tbk TB TB TB 332 ASIA PT Asiana Internasional AD TL AD 333 BUMI PT Bumi Teknokultura Unggul Tbk

  X TL AD

  334 CENT PT Centrin On Line Tbk O O O 335 CITA PT Cipta Panelutama Tbk O AD AD 336 CMNP PT Citra Marga Nusaphala Persada Tbk O O O 337 DNET PT Dyviacom Intrabumi Tbk O O O 338 FORU PT Fortune Indonesia Tbk AD O O 339 GEMA PT Gema Grahasarana AD O O 340 INDX PT Indoexchange Dotcom Tbk O O AD 341 IDSR PT Indosiar Visual Mandiri Tbk O O O 342 IATG PT Infoasia Teknologi Global Tbk AD O O 343 ITTG PT Integrasi Teknologi Tbk O AD AD 344 JTPE PT Jasuindo Tiga Perkasa Tbk O O O 345 KPPI PT Korpora Persada Investama Tbk

  X X AD

  346 KOPI PT Kopitime Dot Com Tbk O O

  X

  347 LMAS PT Limas Stokhomindo Tbk O O O 348 LPLI PT Lippo E-Net Tbk O O O 349 BGMT PT Siloam Health Care Tbk O

  X X

  350 SCMA PT Surya Citra Media Tbk O O O 351 TMPO PT Tempo Inti Media Tbk O AD O

  257 274 256 Perpustakaan Unika

  Perpustakaan Unika X : perusahaan tidak terdaftar dalam BEJ pada tahun yang bersangkutan TB : perusahaan dengan tahun tutup buku selain 31 Desember AD : tidak terdapat tanggal laporan audit (audit delay) TL : data tidak lengkap

  O : digunakan sebagai sampel