Pengaruh Debt to Equity Ratio, Liquidity, Ukuran Perusahaan dan Reputasi KAP Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan ke Publik di Indonesia Periode 2011-2013

Lampiran I
Daftar Pemilihan Sampel

No

Kode

Kriteria
Penentuan
Sampel

Nama Perusahaan Manufaktur
1

2

3

Sampel

1 APLN

Agung Podomoro Land Tbk

√

√

√

Sampel 1

2 ASRI

Alam Sutera Realty Tbk

√

√

√

Sampel 2

3 BAPA

Bekasi Asri Pemula Tbk

√

√

√

Sampel 3

4 BCIP

Bumi Citra Permai Tbk

√

√

√

Sampel 4

5 BEST

Bekasi Fajar Industrial Estate Tbk

√

√

√

Sampel 5

6 BIPP

Bhuwanatala Indah Permai Tbk

√

√

X

7 BKDP

Bukit Darmo Property Tbk

√

√

X

8 BKSL

Sentul City Tbk

√

X

X

9 BSDE

Bumi Serpong Damai Tbk

√

X

X

10 COWL

Cowell Development Tbk

√

√

√

11 CTRA

Ciputra Development Tbk

√

X

X

12 CTRP

Ciputra Property Tbk

√

√

√

Sampel 7

13 CTRS

Ciputra Surya Tbk

√

√

√

Sampel 8

14 DART

Duta Anggada Realty Tbk

√

√

√

Sampel 9

15 DILD

Intiland Development Tbk

√

√

√

Sampel 10

16 DUTI

Duta Pertiwi Tbk

√

√

√

Sampel 11

17 ELTY

Bakrieland Development Tbk

√

√

X

18 EMDE

Megapolitan Developments Tbk

√

X

Sampel 6

X

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19 FMII

Fortune Mate Indonesia Tbk

√

√

X

20 GAMA

Gading Development Tbk

√

X

X

21 GMTD

√

√

√

22 GPRA

Gowa Makassar Tourism Development
Tbk
Perdana Gapuraprima Tbk

√

X

X

23 GWSA

Greenwood Sejahtera Tbk

√

√

√

Sampel 13

Jaya Real Property Tbk

√

√

√

Sampel 14

25 KIJA

Kawasan Industri Jababeka Tbk

√

√

√

Sampel 15

26 KPIG

Global Land and Development Tbk

√

X

X

27 LAMI

Lamicitra Nusantara Tbk

√

√

√

28 LCGP

Laguna Cipta Griya Tbk

√

√

X

29 LPCK

Lippo Cikarang Tbk

√

√

√

Sampel 17

30 LPKR

Lippo Karawaci Tbk

√

√

√

Sampel 18

31 MDLN

Modernland Realty Ltd Tbk

√

√

√

Sampel 19

32 MKPI

Metropolitan Kentjana Tbk

√

X

√

33 MTLA

Metropolitan Land Tbk

√

√

√

34 MTSM

Metro Realty Tbk

√

√

x

35 NIRO

Nirvana Development Tbk

√

X

X

36 OMRE

Indonesia Prima Property Tbk

√

√

X

37 PLIN

Plaza Indonesia Realty Tbk

√

X

X

38 PPRO

Pudjiati Prestige Tbk

X

√

√

39 PWON

Pakuwon Jati Tbk

√

√

√

40 RBMS

Ristia Bintang Mahkota Sejati Tbk

√

√

X

41 RDTX

Roda Vivatex Tbk

√

√

√

24

JRPT

Sampel 12

Sampel 16

Sampel 20

Sampel 21

Sampel 22

72
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No

Kode

Kriteria
Penentuan
Sampel

Nama Perusahaan Manufaktur
1

2

3

42 RODA

Pikko Land Development Tbk

√

X

X

43 SCBD

Dadanayasa Arthatama Tbk

√

√

√

44 SMDM

Suryamas Dutamakmur Tbk

√

X

X

45 SMRA

Summarecon Agung Tbk

√

X

X

Sampel

Sampel 23

Lampiran II
Daftar Perusahaan Sampel

No.

Nama Perusahaan

Singkatan

1.

APLN

Agung Podomoro Land Tbk

2.

ASRI

Alam Sutera Realty Tbk

3.

BAPA

Bekasi Asri Pemula Tbk

4.

BCIP

Bumi Citra Permai Tbk

5.

BEST

Bekasi Fajar Industrial Estate Tbk

6.

COWL

Cowell Development Tbk

7.

CTRP

Ciputra Property Tbk

8.

CTRS

Ciputra Surya Tbk

9.

DART

Duta Anggada Realty Tbk

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Universitas Sumatera Utara

10.

DILD

Intiland Development Tbk

11.

DUTI

Duta Pertiwi Tbk

12.

GMTD

13

GWSA

Gowa Makassar Tourism
Development Tbk
Greenwood Sejahtera Tbk

14

JRPT

Jaya Real Property Tbk

15

KIJA

Kawasan Industri Jababeka Tbk

16

LAMI

Lamicitra Nusantara Tbk

17

LPCK

Lippo Cikarang Tbk

18

LPKR

Lippo Karawaci Tbk

19

MDLN

Modernland Realty Ltd Tbk

20

MTLA

Metropolitan Land Tbk

21

PWON

Pakuwon Jati Tbk

22

RDTX

Roda Vivatex Tbk

23

SCBD

Dadanayasa Arthatama Tbk

Lampiran III
Descriptive Statistics
N
DER
Liquidity
Ukuran Perusahaan
Valid N (listwise)

Minimum
69
69
69
69

.0298
.0008
.001

Maximum
2.8494
1624.6899
31.300

Mean

Std. Deviation

.835531
25.456154
3.03403

.5338064
195.3610357
5.368031

Reputasi KAP
Frequency
Valid

Percent

Valid Percent

Cumulative
Percent

KAP Non The Big Four

49

71.0

71.0

71.0

KAP The Big Four

20

29.0

29.0

100.0

74
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Reputasi KAP
Frequency
Valid

Percent

Valid Percent

Cumulative
Percent

KAP Non The Big Four

49

71.0

71.0

71.0

KAP The Big Four

20

29.0

29.0

100.0

Total

69

100.0

100.0

Ketepatan Waktu Pelaporan
Frequency
Valid

Tidak Tepat Waktu

Percent

Valid Percent

Cumulative
Percent

5

7.2

7.2

7.2

Tepat Waktu

64

92.8

92.8

100.0

Total

69

100.0

100.0

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Classification Tablea,b
Predicted
Ketepatan Waktu Pelaporan
Observed
Step 0

Ketepatan Waktu
Pelaporan
Overall Percentage

.00

Percentage
Correct

1.00

.00

0

5

.0

1.00

0

64

100.0
92.8

a. Constant is included in the model.
b. The cut value is .500

76
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Omnibus Tests of Model Coefficients
Chi-square
Step 1

df

Sig.

Step

18.171

4

.001

Block

18.171

4

.001

Model

18.171

4

.001

Model Summary
Step

Cox & Snell R
Square

-2 Log likelihood
17.704a

1

Nagelkerke R
Square

.232

.571

a. Estimation terminated at iteration number 12 because parameter
estimates changed by less than .001.
Hosmer and Lemeshow Test
Step

Chi-square

1

df

Sig.

2.525

8

.961

Variables in the Equation
B
Step 1a

S.E.

Wald

df

Sig.

Exp(B)

X1

16.294

7.588

4.611

1

.032

1.193E7

X2

.543

.506

1.149

1

.284

1.720

X3

-.074

.277

.072

1

.789

.929

X4

-1.100

1.714

.412

1

.521

.333

Constant

-4.062

2.778

2.138

1

.144

.017

a. Variable(s) entered on step 1: X1, X2, X3, X4.
Correlation Matrix
Constant
Step 1

X1

X2

X3

X4

Constant

1.000

-.913

-.784

.015

.264

X1

-.913

1.000

.636

-.160

-.317

X2

-.784

.636

1.000

-.270

-.402

X3

.015

-.160

-.270

1.000

.100

X4

.264

-.317

-.402

.100

1.000

77
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