Analisis Faktor Yang Mempengaruhi Pelaporan Keuangan Melalui Internet (Internet Financial Reporting) Dalam Website Perusahaan
LAMPIRAN 1
HASIL ANALISIS DESKRIPTIF
Descriptive Statistics
Ukuran
Perusahaan
Profitabilitas
Likuiditas
Leverage
Kepemilkan Publik
Valid N (listwise)
N
Minimum
Maximum
Mean
Std. Deviation
72
2.1037
25.681980
3.178675
5.149931681
72
72
72
72
72
.00093
.4100
.0900
.0200
.7227
13.6800
39.8100
.9200
.099103
2.481528
1.678056
.278611
.1382012
2.4880858
4.6643734
.1574203
LAMPIRAN 2
HASIL TABULASI SILANG (CROSSTAB)
ANTARA REPUTASI AUDITOR DENGAN PRAKTIK IFR
Praktik
IFR (Y)
Non IFR
IFR
Total
Reputasi Auditor (X5)
Non Big Four
Big Four
26 ( 36.1%)
10 (13.9%)
17 (23.6%)
19 (26.4%)
43 (59.7%)
29 (40.3%)
Total
36 (50%)
36 (50%)
72 (100%)
LAMPIRAN 3
HASIL UJI MULTIKOLINEARITAS
Coefficientsa
Collinearity Statistics
Model
1
Tolerance
VIF
(Constant)
Ukuran Perusahaan
.761
1.315
Profitabilitas
.917
1.090
Likuiditas
.626
1.598
Leverage
.660
1.514
Reputasi Auditor
.721
1.387
Kepemilikan
Publik
.921
1.086
Universitas Sumatera Utara
LAMPIRAN 4
HASIL UJI HIPOTESIS
Uji Kesesuaian Model/Goodness of Fit Test (Hosmer & Lemeshow)
Step
1
Hosmer and Lemeshow Test
Chi-square
df
Sig.
11.763
8
.162
Uji Overall Model Fit
-2 Log Likelihood Awal
Iteration
Step 0
Step
1
1
-2 Log
likelihood
99.813
Coefficients
Constant
.000
-2 Log Likelihood Akhir
Model Summary
-2 Log
Cox & Snell
likelihood
R Square
Nagelkerke R Square
a
74.053
.301
.401
Uji Omnibus
Omnibus Tests of Model Coefficients
Chi-square
Df
Sig.
Step 1
Step
25.760
6
.000
Block
25.760
6
.000
Model
25.760
6
.000
Uji Nagelkerke’s R Square
Step
1
-2 Log Likelihood Akhir
Model Summary
-2 Log
Cox & Snell
likelihood
R Square
Nagelkerke R Square
a
74.053
.301
.401
Universitas Sumatera Utara
Uji Koefisien Regresi (Uji Wald)
Variables in the Equation
Step 1
a
B
Exp (B) / Odds
Ratio
Sig.
Ukuran Perusahaan (X1)
.965
2.626
.000
Profitabilitas (X2)
.391
1.479
.049
Likuiditas (X3)
.426
1.532
.402
Leverage (X4)
.096
1.100
.790
Reputasi Auditor (X5)
.093
1.097
.887
Kepemilikan Publik (X6)
.576
1.779
.064
-11.648
.000
.001
Constant
Universitas Sumatera Utara
LAMPIRAN 4
DATA POPULASI DAN SAMPEL PENELITIAN
JENIS INDUSTRI
NO
KODE
PERTANIAN
1
2
3
4
5
6
7
8
8
1
2
3
4
5
5
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
AALI
BISI
DSFI
GZCO
LSIP
SGRO
SIMP
WAPO
PETERNAKAN
PERTAMBANGAN
CPRO
JPFA
MAIN
MBAI
SIPD
POPULASI
ASTRA AGRO LESTARI Tbk
BISI INTERNATIONAL Tbk
DHARMA SAMUDERA FISHING INDUSTRIES Tbk
GOZCO PLANTATION Tbk
LONDON SUMATRA INDONESIA Tbk
SAMPOERNA AGRO Tbk
SALIM IVOMAS PRATAMA Tbk
WAHANA PHONIX MANDIRI Tbk
CENTRAL PROTEINAPRIMA Tbk
JAPFA COMFEED INDONESIA Tbk
MALINDO FEEDMIL Tbk
MULTI BREEDER ADIRAMA INDONESIA Tbk
SIERAD PRODUCE Tbk
SAMPEL
√
√
√
3
√
1
ADRO
ANTM
BIPI
BORN
BRAU
BUMI
BYAN
CNKO
DOID
ELSA
ENRG
GTBO
ITMA
ITMG
MEDC
PGAS
PKPK
PTBA
SQMI
SUGI
TINS
ADARO ENERGY Tbk
ANEKA TAMBANG Tbk
BENAKAT PETROLEUM ENERGY Tbk
BORNEO LUMBUNG ENERGI & METAL Tbk
BERAU COAL ENERGY Tbk
BUMI RESOURCES Tbk
BAYAN RESOURCES Tbk
EXPLOITASI ENERGI Tbk
DELTA DUNIA MAKMUR Tbk
ELNUSA Tbk
ENERGI MEGA PERSADA Tbk
GARDA TUJUH BUANA Tbk
ITAMARAYA Tbk
INDO TAMBANG RAYA MEGAH Tbk
MEDCO ENERGY INTERNATIONAL Tbk
PERUSAHAAN GAS NEGARA (PERSERO) Tbk
PERDANA KAYA PERKASA Tbk
BUKIT ASAM (PERSERO) Tbk
RENUKA COALINDO Tbk
SUGIH ENERGY Tbk
TIMAH (PERSERO) Tbk
Universitas Sumatera Utara
√
√
√
√
√
√
JASA
MANUFAKTUR
21
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
6
BAYU
BUVA
GMCW
HOME
ICON
PARN
PDES
PGLI
PLIN
PSRT
SHID
SONA
CMPP
GIAA
IATA
INDX
MBSS
RIGS
SAFE
SMDR
TMAS
TRAM
WINS
ZBRA
BAYU BUANA Tbk
BUKIT ULUWATU VILLA Tbk
GRAHAMAS CITRAWISATA Tbk
HOTEL MANDARIN REGENCY Tbk
ISLAND CONCEPTS INDONESIA Tbk
PANORAMA SENTRA WISATA Tbk
DESTINASI TIRTA NUSANTARA Tbk
PEMBANGUNAN GRAHA LESTARI INDAH Tbk
PLAZA INDONESIA REALTY Tbk
PUSAKO TARINKA Tbk
SAHID JAYA INTERNATIONAL Tbk
SONA TOPAS TOURISM INDUSTRY Tbk
CENTRIS MULTI PERSADA PRATAMA Tbk
GARUDA INDONESIA (PERSERO) Tbk
INDONESIA AIR TRANSPORT Tbk
INDOEXCHANGE Tbk
MITRABAHTERA SEGARA SEJATI Tbk
RIG TENDERS INDONESIA Tbk
STEADY SAFE Tbk
SAMUDERA INDONESIA Tbk
PELAYARAN TEMPURAN EMAS Tbk
TRADA MARITIME INDONESIA Tbk
WINTERMAR OFFSHORE MARITIME Tbk
ZEBRA NUSANTARA Tbk
DPNS
EKAD
INCI
KKGI
BATA
BIMA
ESTI
INDR
KIAS
MYRX
MYTX
PBRX
RICY
SIMM
SRSN
ADMG
ASII
AUTO
DUTA PERTIWI NUSANTARA Tbk
EKADHARMA INTERNATIONAL Tbk
INTAN WIJAYA INTERNATIONAL Tbk
RESOURCE ALAM INDONESIA Tbk
SEPATU BATA Tbk
PRIMARINDO ASIA INFRASTRUCTURE Tbk
EVER SHINE TEXT Tbk
INDORAMA SYBTHETICS Tbk
KERAMIKA INDONESIA ASSOSIASI Tbk
HANSON INTERNATIONAL Tbk
APAC CITRA CENTRETEX Tbk
PAN BROTHERS Tbk
RICKY PUTRA GLOBALINDO Tbk
SURYA INTRINDO MAKMUR Tbk
INDO ACIDATAMA Tbk
POLYCHEM INDONESIA Tbk
ASTRA INTERNATIONAL Tbk
ASTRA OTOPARTS Tbk
Universitas Sumatera Utara
√
√
√
√
√
√
√
7
√
√
√
√
√
√
√
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
56
57
58
59
60
61
62
BRAM
GDYR
GJTL
HEXIA
IMAS
INDS
INTD
LPIN
MASA
NIPS
SMSM
TURI
UNR
IKBI
JECC
KBLI
KBLM
SCCO
VOKS
INTP
SMGR
SMCB
AKR
BUDI
CLPI
ETWA
LTLS
POLY
SOBI
TPIA
UNIC
MBTO
MRAT
TCID
UNVR
ASGR
MLPL
MTDL
MYOH
PTSN
KDSI
KICI
ADES
AISA
INDO KORDSA Tbk
GOODYEAR INDONESIA Tbk
GAJAH TUNGGAL Tbk
HEXINDO ADIPERKASA Tbk
INDOMOBIL SUKSES INTERNATIONAL Tbk
INDOSPRING Tbk
INTER DELTA Tbk
MULTI PRIMA SEJAHTERA Tbk
MULTISTRADA ARAH SARANA Tbk
NIPRESS Tbk
SELAMAT SEMPURNA Tbk
TUNAS RIDEAN Tbk
UNITED TRACTORS Tbk
SUMI INDO KABEL Tbk
JEMBO CABLE COMPANY Tbk
KMI WIRE AND CABLE Tbk
KABELINDO MURNI Tbk
SUPREME CABLE MANUFACTURRING Tbk
VOKSEL ELECTRIC Tbk
INDOCEMENT TUNGGAL PRAKARSA Tbk
HOLCIM INDONESIA Tbk
SEMEN GRESIK (PERSERO) Tbk
AKR CORPORINDO Tbk
BUDI ACID JAYA Tbk
COLORPAK INDONESIA Tbk
ETERINDO WAHATANAMA Tbk
LAUTAN LUAS Tbk
ASIA PACIFICS FIBERS Tbk
SORINI AGRO ASIA CORPORINDO Tbk
CHANDRA ASRI PETROCHEMICAL Tbk
UNGGUL INDAH CAHAYA Tbk
MARTINA BERTO Tbk
MUSTIKA RATU Tbk
MANDOM INDONESIA Tbk
UNILEVER INDONESIA Tbk
ASTRA GRAPHIA Tbk
MULTIPOLAR Tbk
METRODATA ELECTORNIC Tbk
MYOH TECHNOLOGY Tbk
SAT NUSAPERSADA Tbk
KEDAWUNG SETIA INDUSTRIAL Tbk
KEDAUNG INDAH CAN Tbk
AKASHA WIRA INTERNATIONAL Tbk
TIGA PILAR SEJAHTERA FOOD Tbk
Universitas Sumatera Utara
√
√
√
√
√
√
√
√
√
√
√
√
√
√
63
64
65
66
67
68
69
70
71
72
73
74
75
CEKA
DAVO
ARNA
FAST
ICBP
INDF
MLBI
MYOR
PSDN
PTSP
ROTI
SKLT
SMAR
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
STTP
TBLA
ULTJ
BRPT
TIRT
ALMI
BTON
CTBN
GDST
INAI
JKSW
JPRS
KRAS
LION
LMSH
NIKL
PICO
TBMS
TIRA
FASW
INRU
KBRI
SAIP
SPMA
TKIM
DVLA
INAF
KAEF
KLBF
MERK
CAHAYA KALBAR Tbk
DAVOMAS ABADI Tbk
ARWANA CITRAMULIA Tbk
FAST FOOD INDONESIA Tbk
INDOFOOD CBP SUKSES MAKMUR Tbk
INDOFOOD SUKSES MAKMUR Tbk
MULTI BINTANG INDONESIA Tbk
MAYORA INDAH Tbk
PRASHIDA ANEKA NIAGA Tbk
PIONEERINDO GOURMET INTERNATIONAL Tbk
NIPPON INDOSARI CORPINDO Tbk
SEKAR LAUT Tbk
SINAR MAS AGRO RESOURCES AND TECHNOLOGY
Tbk
SIANTAR TOP Tbk
TUNAS BARU LAMPUNG Tbk
ULTRA JAYA MILK INDUSTRY Tbk
BARITO PACIFIC Tbk
TIRTA MAHAKAM RESOURCES Tbk
ALUMINDO LIGHT METAL INDUSTRY Tbk
BETONJAYA MANUNGGAL Tbk
CITRA TUBINDO Tbk
GUNAWAN DIANJAYA STEEL Tbk
INDAL ALUMINIUM INDUSTRY Tbk
JAKARTA KYOEI STEEL WORKS LTD Tbk
JAYA PARI STEEL Tbk
KRAKATAU STEEL (PERSERO) Tbk
LION METAL WORKS Tbk
LIONMESH PRIMA Tbk
PELAT TIMAH NUSANTARA Tbk
PELANGI INDAH CANINDO Tbk
TEMBAGA MULIA SEMANAN Tbk
TIRA AUSTENITE Tbk
FAJAR SURYA WISESA Tbk
TOBA PULP LESTARI Tbk
KERTAS BASUKI RACHMAT INDONESIA Tbk
SURABAYA AGUNG INDUSTRY PULP Tbk
SUPARMA Tbk
PABRIK KERTAS TJIWI KIMIA Tbk
DARYA VARIA LABORATORIA Tbk
INDOFARMA (PERSERO) Tbk
KIMIA FARMA (PERSERO) Tbk
KALBE FARMA Tbk
MERCK Tbk
Universitas Sumatera Utara
√
√
√
√
√
√
√
√
PERDAGANGAN
106 PYFA
107 SCPI
108 SOBI
109 TSPC
110 INTD
111 KONI
112 MDRN
113 AKKU
114 AMFG
115 APLI
116 BRNA
117 DYNA
118 FPNI
119 IGAR
120 IPOL
121 LAPD
122 LMPI
123 SIAP
124 SIMA
125 TOTO
125
1
ACES
2
AIMS
3
ALFA
4
AMRT
5
CSAP
6
DSSA
7
EPMT
8
FISH
9
GOLD
10 GREN
11 HERO
12
KOIN
13
LPPF
14
MAPI
15 META
16
MICE
17
MIDI
18 MPPA
19
SDPC
20 RALS
21 RIMO
22
TMPI
23 TGKA
PYRIDAM FARMA Tbk
SCHERING PLOUGH INDONESIA Tbk
SORINI AGRO ASIA CORPORINDO Tbk
TEMPO SCAN PACIFIC Tbk
INTER DELTA Tbk
PERDANA BANGUN PUSAKA Tbk
MODERN INTERNATIONAL Tbk
ALAM KARYA UNGGUL Tbk
ASAHIMAS FLAT GLASS Tbk
ASIAPLAST INDUSTRIES Tbk
BERLINA Tbk
DYNAPLAST Tbk
TITAN KIMIA NUSANTARA Tbk
CHAMPION PACIFIC INDONESIA Tbk
INDOPOLY SWAKARSA INDUSTRY Tbk
LEYAND INTERNATIONAL Tbk
LANGGENG MAKMUR INDUSTRY Tbk
SEKAWAN INTIPRATAMA Tbk
SIWANI MAKMUR Tbk
SURYA TOTO INDONESIA Tbk
ACE HARDWARE INDONESIA Tbk
AKBAR INDOMAKMUR STIMEC Tbk
ALFA RETAILINDO Tbk
SUMBER ALFARIA TRIJAYA Tbk
CATUR SENTOSA ADIPRANA Tbk
DIAN SWASTATIKA SENTOSA Tbk
ENSEVAL PUTERA MEGATRADING Tbk
FKS MULTI AGRO Tbk
GOLDEN RETAILINDO Tbk
EVERGREEN INVESCO Tbk
HERO SUPERMARKET Tbk
KOKOH INTI AREBAMA Tbk
MATAHARI DEPARTMENT STORE Tbk
MITRA ADIPERKASA Tbk
NUSANTARA INFRASTUCTURE Tbk
MULTI INDOCITRA Tbk
MIDI UTAMA INDONESIA Tbk
MATAHARI PUTRA PRIMA Tbk
MILLENIUM PHARMACON INTERNATIONAL Tbk
RAMAYANA LESTARI SENTOSA Tbk
RIMO CATUR LESTARI Tbk
AGIS Tbk
TIGARAKSA SATRIA Tbk
Universitas Sumatera Utara
√
√
√
√
√
√
35
√
√
√
√
√
√
REAL ESTATE
LAIN-LAIN
24
24
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
35
1
2
3
4
5
WICO
WICAKSANA OVERSEAS INTERNATIONAL Tbk
APLN
ASRI
BAPA
BCIP
BIPP
BKDP
BKSL
BMSR
BSDE
CKRA
COWL
CTRA
CTRP
CTRS
DART
DILD
DUTY
ELTY
EMDE
FMII
GMTD
GPRA
INPP
JIHD
JRPT
JSPT
KIJA
KPJG
LAMI
LCGP
LPCK
LPKR
MAMI
MKPI
MTSM
AGUNG PODOMORO LAND Tbk
ALAM SUTERA REALTY Tbk
BEKASI ASRI PEMULA Tbk
BUMI CITRA PERMAI Tbk
BHUWANATALA INDAH PERMAI Tbk
BUKIT DARMO PROPERTY Tbk
SENTUL CITY Tbk
BINTANG MITRA SEMESTA RAYA Tbk
BUMI SERPONG DAMAI Tbk
CITRA KEBUN RAYA AGRI Tbk
COWELL DEVELOPMENT Tbk
CIPUTRA DEVELOPMENT Tbk
CIPUTRA PROPERTY Tbk
CIPUTRA SURYA Tbk
DUTA ANGGADA REALTY Tbk
INTILAND DEVELOPMENT Tbk
DUTA PERTIWI Tbk
BAKRIELAND DEVELOPMENT Tbk
MEGAPOLITAN DEVELOPMENGTS Tbk
FORTUNE MATE INDONESIA Tbk
GOWA MAKASARR TOURISM DEVELOPMENT Tbk
PERDANA GAPURA PRIMA Tbk
INDONESIAN PARADISE PROPERTY Tbk
JAKARTA
INTERNATIONAL
HOTEL
&
DEVELOPMENT Tbk
JAYA REAL PROPERTY Tbk
JAKARTA SETIABUDI INTERNATIONAL Tbk
KAWASAN INDUSTRI JABABEKA Tbk
GLOBAL LAND DEVELOPMENT Tbk
LAMICITRA NUSANTARA Tbk
LAGUNA CIPTA GRIYA Tbk
LIPPO CIKARANG Tbk
LIPPO KARAWACI Tbk
MAS MURNI INDONESIA Tbk
METROPOLITAN KENTJANA Tbk
METRO REALTY Tbk
ABBA
ASIA
BTEK
CENT
CITA
MAHAKA MEDIA Tbk
ASIA NATURAL RESOURCES Tbk
BUMI TEKNOKULTURA UNGGUL Tbk
CENTRINE ONLINE Tbk
CITA MINERAL INVESTINDO Tbk
Universitas Sumatera Utara
√
7
√
√
√
√
√
√
√
√
√
9
√
Jumlah
6
7
8
9
10
11
12
13
13
GEMA
DNET
EMTK
FORU
CMNP
IDKM
ITTG
JTPE
GEMA GRAHASARANA Tbk
DYVIACOM INTRABUMI Tbk
ELANG MAHKOTA TEKNOLOGI Tbk
FORTUNE INDONESIA Tbk
CITRA MARGA NUSAPHALA PERSADA Tbk
INDOSIAR KARYA MEDIA Tbk
LEO PRATAMA Tbk
JASUINDO TIGA PERSADA Tbk
√
√
√
4
Universitas Sumatera Utara
LAMPIRAN 5
DATA SAMPEL PENELITIAN
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
KODE
GZCO
LSIP
WAPO
MAIN
ANTM
BYAN
CNKO
ELSA
GTBO
MEDC
CMPP
GMCW
PLIN
RIGS
SMDR
TMAS
WINS
AKR
ALMI
ARNA
AUTO
BRNA
DPNS
ETWA
FASW
GDST
IGAR
INCI
INDS
INTD
IMAS
JECC
KBLI
KIAS
KICI
KKGI
KLBF
NAMA EMITEN
GOZCO PLANTATION Tbk
LONDON SUMATRA INDONESIA Tbk
WAHANA PHONIX MANDIRI Tbk
MALINDO FEEDMIL Tbk
ANEKA TAMBANG Tbk
BAYAN RESOURCES Tbk
EXPLOITASI ENERGI Tbk
ELNUSA Tbk
GARDA TUJUH BUANA Tbk
MEDCO ENERGY INTERNATIONAL Tbk
CENTRIS MULTI PERSADA PRATAMA Tbk
GRAHAMAS CITRAWISATA Tbk
PLAZA INDONESIA REALTY Tbk
RIG TENDERS INDONESIA Tbk
SAMUDERA INDONESIA Tbk
PELAYARAN TEMPURAN EMAS Tbk
WINTERMAR OFFSHORE MARITIME Tbk
AKR CORPORINDO Tbk
ALUMINDO LIGHT METAL INDUSTRY Tbk
ARWANA CITRAMULIA Tbk
ASTRA OTOPARTS Tbk
BERLINA Tbk
DUTA PERTIWI NUSANTARA Tbk
ETERINDO WAHATANAMA Tbk
FAJAR SURYA WISESA Tbk
GUNAWAN DIANJAYA STEEL Tbk
CHAMPION PACIFIC INDONESIA Tbk
INTAN WIJAYA INTERNATIONAL Tbk
INDOSPRING Tbk
INTER DELTA Tbk
INDOMOBIL SUKSES INTERNATIONAL Tbk
JEMBO CABLE COMPANY Tbk
KMI WIRE AND CABLE Tbk
KERAMIKA INDONESIA ASSOSIASI Tbk
DUTA PERTIWI NUSANTARA Tbk
RESOURCE ALAM INDONESIA Tbk
KALBE FARMA Tbk
Universitas Sumatera Utara
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
6655
66
67
68
69
70
71
72
KONI
MBTO
MLBI
MRAT
MYOH
NIPS
PBRX
PYFA
SIAP
SPMA
SRSN
TCID
TOTO
ULTJ
VOKS
AIMS
KOIN
MAPI
MICE
SDPC
TMPI
WICO
BKSL
COWL
CTRA
CTRP
CTRS
EMDE
GMTD
GPRA
MAMI
ABBA
GEMA
IDKM
JTPE
PERDANA BANGUN PUSAKA Tbk
MARTINA BERTO Tbk
MULTI BINTANG INDONESIA Tbk
MUSTIKA RATU Tbk
MYOH TECHNOLOGY Tbk
NIPRESS Tbk
PAN BROTHERS Tbk
PYRIDAM FARMA Tbk
SEKAWAN INTIPRATAMA Tbk
SUPARMA Tbk
INDO ACIDATAMA Tbk
MANDOM INDONESIA Tbk
SURYA TOTO INDONESIA Tbk
ULTRA JAYA MILK INDUSTRY Tbk
VOKSEL ELECTRIC Tbk
AKBAR INDOMAKMUR STIMEC Tbk
KOKOH INTI AREBAMA Tbk
MITRA ADIPERKASA Tbk
MULTI INDOCITRA Tbk
MILLENIUM PHARMACON INTERNATIONAL Tbk
AGIS Tbk
WICAKSANA OVERSEAS INTERNATIONAL Tbk
SENTUL CITY Tbk
COWELL DEVELOPMENT Tbk
CIPUTRA DEVELOPMENT Tbk
CIPUTRA PROPERTY Tbk
CIPUTRA SURYA Tbk
MEGAPOLITAN DEVELOPMENGTS Tbk
GOWA MAKASARR TOURISM DEVELOPMENT Tbk
PERDANA GAPURA PRIMA Tbk
MAS MURNI INDONESIA Tbk
MAHAKA MEDIA Tbk
GEMA GRAHASARANA Tbk
INDOSIAR KARYA MEDIA Tbk
JASUINDO TIGA PERSADA Tbk
Universitas Sumatera Utara
LAMPIRAN 6
TABULASI DATA PENELITIAN
No
Kode
X1
X2
X3
X4
X5
X6
X7
Y
Ukuran Perusahaan
Profitabilitas
Likuiditas
Leverage
Umur
Reputasi
Struktur
IFR
Listing
Auditor
Kepemilikan
(Total Aktiva)
Publik
1
GZCO
3,187,521
0.03
1.51
0.99
4
0
0.29768
1
2
LSIP
7,551,796
0.14
3.27
0.20
16
1
0.40517
1
3
WAPO
97,486
0.04
1.07
39.79
11
0
0.40385
0
4
MAIN
1,799,881
0.17
1.05
1.64
6
0
0.40904
1
5
ANTM
19,708,541
0.15
2.51
0.54
15
1
0.34948
0
6
BYAN
18,461,045
0.032
1.16
1.70
4
1
0.04927
0
7
CNKO
1,503,500
0.054
1.63
0.64
11
0
0.43120
1
8
ELSA
4,294,557
0.031
1.37
1.10
4
1
0.28422
0
9
GTBO
1,640,002
0.58
4.03
0.28
3
0
0.40341
1
10
MEDC
25,681,980
0.0070
2.65
2.15
18
1
0.37516
0
11
CMPP
68,629
0.0093
2.24
1.22
18
0
0.37037
0
12
GMCW
21,037
0.14
1.96
0.52
18
0
0.15287
1
Universitas Sumatera Utara
13
PLIN
3,950,267
0.058
1.19
0.77
20
1
0.11160
0
14
RIGS
1,620,333
0.036
1.85
0.67
22
1
0.19463
0
15
SMDR
6,811,350
0.013
1.03
1.48
13
1
0.32112
0
16
TMAS
1,533,857
0.078
0.51
0.77
9
1
0.12028
0
17
WINS
3,277,851
0.07
1.24
0.91
2
0
0.27659
0
18
AKR
11,787,525
0.05
1.44
1.80
18
1
0.40260
0
19
ALMI
1,881,569
0.007
1.29
2.20
16
0
0.14553
0
20
ARNA
937,3560
0.16
1.17
0.55
11
1
0.35898
0
21
AUTO
8,881,642
0.12
1.16
0.62
14
1
0.04276
1
22
BRNA
770,384
0.07
0.97
1.55
23
1
0.32691
0
23
DPNS
184,636
0.11
8.59
0.19
22
0
0.26052
0
24
ETWA
960,957
0.04
0.77
1.20
15
0
0.44101
0
25
FASW
5,578,334
0.009
0.58
2.09
6
1
0.24258
0
26
GDST
1,163,971
0.04
2.31
0.47
3
0
0.02030
1
27
IGAR
312,342
0.14
4.36
0.29
20
0
0.14056
0
28
INCI
132,279
0.033
7.71
0.14
22
0
0.53594
0
29
INDS
1,664,779
0.080
2.33
0.46
22
0
0.11483
1
30
INTD
53,766
0.072
2.16
1.79
22
0
0.16980
0
31
IMAS
17,577,664
0.051
1.23
2.08
17
1
0.29600
0
Universitas Sumatera Utara
32
JECC
708,955
0.044
1.16
3.96
20
0
0.09852
0
33
KBLI
1,161,698
0.77
3.07
0.37
21
1
0.24985
1
34
KIAS
2,143,815
0.033
5.86
0.09
18
0
0.01759
0
35
KICI
94,956
0.023
4.80
0.43
19
0
0.17225
0
36
KKGI
1,03,802
0.22
1.95
0.42
21
1
0.35834
0
37
KLBF
9,417,957
0.21
3.41
0.28
21
1
0.43362
0
38
KONI
82,759
0.027
1.38
1.88
17
1
0.22058
0
39
MBTO
609,494
0.075
3.71
0.40
1
0
0.32153
1
40
MLBI
1,152,048
0.40
0.58
2.49
11
1
0.17470
0
41
MRAT
455,473
0.067
6.02
0.18
17
0
0.08960
0
42
MYOH
1,292,581
0.027
0.92
3.77
0
0
0.21869
1
43
NIPS
525,629
0.041
1.10
1.45
22
0
0.38488
0
44
PBRX
2,003,098
0.045
1.31
1.43
21
0
0.46996
0
45
PYFA
135,850
0.039
2.37
0.55
11
1
0.23077
0
46
SIAP
184,367
0.018
2.41
0.74
4
0
0.27167
0
47
SPMA
1,664,353
0.0023
2.65
1.14
18
0
0.14735
0
48
SRSN
402,109
0.042
2.75
0.49
20
0
0.09945
0
49
TCID
1,261,573
0.11
7.73
0.15
19
1
0.21042
0
50
TOTO
1,664,353
0.14
0.41
0.70
22
1
0.17470
0
Universitas Sumatera Utara
51
ULTJ
2,420,793
0.14
2.02
0.44
21
0
0.35417
0
52
VOKS
1,698,078
0.08
1.33
1.82
22
0
0.51346
0
53
AIMS
45,766
0.011
2.00
1.05
11
0
0.34166
0
54
KOIN
336,896
0.09
1.15
5.58
4
0
0.29412
0
55
MAPI
5,990,587
0.07
1.22
1.76
8
1
0.44000
0
56
MICE
469,330
0.72
3.30
0.38
7
0
0.25460
0
57
SDPC
385,610
0.025
1.37
2.69
22
0
0.12000
1
58
TMPI
1,290,609
0.032
1.45
0.26
11
0
0.92294
1
59
WICO
154,301
0.54
1.40
0.72
18
1
0.12407
0
60
BKSL
6,154,231
0.035
3.18
0.28
15
0
0.63151
0
61
COWL
1,778,429
0.039
1.42
0.57
5
0
0.05261
1
62
CTRA
15,023,392
0.056
1.56
0.77
18
1
0.32408
0
63
CTRP
5,933,875
0.053
1.82
0.49
5
1
0.42067
1
64
CTRS
4,428,211
0.061
1.26
1.00
14
1
0.37340
0
65
EMDE
886,379
0.047
1.67
0.69
2
0
0.33223
0
66
GMTD
900,597
0.071
1.29
2.85
12
0
0.35000
0
67
GPRA
1,310,251
0.043
1.29
0.86
5
0
0.15258
0
68
MAMI
705,334
0.033
1.01
0.20
18
0
0.55001
0
69
ABBA
441,554
0.0091
0.82
2.25
19
0
0.25135
1
Universitas Sumatera Utara
70
GEMA
428,881
0.067
1.61
2.02
10
0
0.11752
0
71
IDKM
473,132
0.54
2.02
1.24
8
1
0.25922
0
72
JTPE
446,703
0.095
1.37
1.16
10
0
0.30337
1
Universitas Sumatera Utara
TABEL JADWAL PENELITIAN
Nama
: WENNY A. GINTING
Nim
: 127017030
Program Studi
: MAGISTER AKUNTANSI
Fakultas
: EKONOMI
Universitas
: SUMATERA UTARA
No
2013
Kegiatan
2014
Desember
I
1
2
Pembuatan dan
Pengajuan Proposal
Bimbingan Proposal
3
Seminar Kolokium
4
Pengolahan Data
5
Bimbingan Tesis
6
Seminar Hasil
7
Sidang Akhir Tesis
II
III
Januari
IV
I
II
III
Februari
IV
I
II
III
Maret
IV
I
II
III
April
IV
I
II
III
Mei
IV
I
II
III
Juni
IV
I
II
III
Juli
IV
I
Universitas Sumatera Utara
II
III
IV
HASIL ANALISIS DESKRIPTIF
Descriptive Statistics
Ukuran
Perusahaan
Profitabilitas
Likuiditas
Leverage
Kepemilkan Publik
Valid N (listwise)
N
Minimum
Maximum
Mean
Std. Deviation
72
2.1037
25.681980
3.178675
5.149931681
72
72
72
72
72
.00093
.4100
.0900
.0200
.7227
13.6800
39.8100
.9200
.099103
2.481528
1.678056
.278611
.1382012
2.4880858
4.6643734
.1574203
LAMPIRAN 2
HASIL TABULASI SILANG (CROSSTAB)
ANTARA REPUTASI AUDITOR DENGAN PRAKTIK IFR
Praktik
IFR (Y)
Non IFR
IFR
Total
Reputasi Auditor (X5)
Non Big Four
Big Four
26 ( 36.1%)
10 (13.9%)
17 (23.6%)
19 (26.4%)
43 (59.7%)
29 (40.3%)
Total
36 (50%)
36 (50%)
72 (100%)
LAMPIRAN 3
HASIL UJI MULTIKOLINEARITAS
Coefficientsa
Collinearity Statistics
Model
1
Tolerance
VIF
(Constant)
Ukuran Perusahaan
.761
1.315
Profitabilitas
.917
1.090
Likuiditas
.626
1.598
Leverage
.660
1.514
Reputasi Auditor
.721
1.387
Kepemilikan
Publik
.921
1.086
Universitas Sumatera Utara
LAMPIRAN 4
HASIL UJI HIPOTESIS
Uji Kesesuaian Model/Goodness of Fit Test (Hosmer & Lemeshow)
Step
1
Hosmer and Lemeshow Test
Chi-square
df
Sig.
11.763
8
.162
Uji Overall Model Fit
-2 Log Likelihood Awal
Iteration
Step 0
Step
1
1
-2 Log
likelihood
99.813
Coefficients
Constant
.000
-2 Log Likelihood Akhir
Model Summary
-2 Log
Cox & Snell
likelihood
R Square
Nagelkerke R Square
a
74.053
.301
.401
Uji Omnibus
Omnibus Tests of Model Coefficients
Chi-square
Df
Sig.
Step 1
Step
25.760
6
.000
Block
25.760
6
.000
Model
25.760
6
.000
Uji Nagelkerke’s R Square
Step
1
-2 Log Likelihood Akhir
Model Summary
-2 Log
Cox & Snell
likelihood
R Square
Nagelkerke R Square
a
74.053
.301
.401
Universitas Sumatera Utara
Uji Koefisien Regresi (Uji Wald)
Variables in the Equation
Step 1
a
B
Exp (B) / Odds
Ratio
Sig.
Ukuran Perusahaan (X1)
.965
2.626
.000
Profitabilitas (X2)
.391
1.479
.049
Likuiditas (X3)
.426
1.532
.402
Leverage (X4)
.096
1.100
.790
Reputasi Auditor (X5)
.093
1.097
.887
Kepemilikan Publik (X6)
.576
1.779
.064
-11.648
.000
.001
Constant
Universitas Sumatera Utara
LAMPIRAN 4
DATA POPULASI DAN SAMPEL PENELITIAN
JENIS INDUSTRI
NO
KODE
PERTANIAN
1
2
3
4
5
6
7
8
8
1
2
3
4
5
5
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
AALI
BISI
DSFI
GZCO
LSIP
SGRO
SIMP
WAPO
PETERNAKAN
PERTAMBANGAN
CPRO
JPFA
MAIN
MBAI
SIPD
POPULASI
ASTRA AGRO LESTARI Tbk
BISI INTERNATIONAL Tbk
DHARMA SAMUDERA FISHING INDUSTRIES Tbk
GOZCO PLANTATION Tbk
LONDON SUMATRA INDONESIA Tbk
SAMPOERNA AGRO Tbk
SALIM IVOMAS PRATAMA Tbk
WAHANA PHONIX MANDIRI Tbk
CENTRAL PROTEINAPRIMA Tbk
JAPFA COMFEED INDONESIA Tbk
MALINDO FEEDMIL Tbk
MULTI BREEDER ADIRAMA INDONESIA Tbk
SIERAD PRODUCE Tbk
SAMPEL
√
√
√
3
√
1
ADRO
ANTM
BIPI
BORN
BRAU
BUMI
BYAN
CNKO
DOID
ELSA
ENRG
GTBO
ITMA
ITMG
MEDC
PGAS
PKPK
PTBA
SQMI
SUGI
TINS
ADARO ENERGY Tbk
ANEKA TAMBANG Tbk
BENAKAT PETROLEUM ENERGY Tbk
BORNEO LUMBUNG ENERGI & METAL Tbk
BERAU COAL ENERGY Tbk
BUMI RESOURCES Tbk
BAYAN RESOURCES Tbk
EXPLOITASI ENERGI Tbk
DELTA DUNIA MAKMUR Tbk
ELNUSA Tbk
ENERGI MEGA PERSADA Tbk
GARDA TUJUH BUANA Tbk
ITAMARAYA Tbk
INDO TAMBANG RAYA MEGAH Tbk
MEDCO ENERGY INTERNATIONAL Tbk
PERUSAHAAN GAS NEGARA (PERSERO) Tbk
PERDANA KAYA PERKASA Tbk
BUKIT ASAM (PERSERO) Tbk
RENUKA COALINDO Tbk
SUGIH ENERGY Tbk
TIMAH (PERSERO) Tbk
Universitas Sumatera Utara
√
√
√
√
√
√
JASA
MANUFAKTUR
21
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
6
BAYU
BUVA
GMCW
HOME
ICON
PARN
PDES
PGLI
PLIN
PSRT
SHID
SONA
CMPP
GIAA
IATA
INDX
MBSS
RIGS
SAFE
SMDR
TMAS
TRAM
WINS
ZBRA
BAYU BUANA Tbk
BUKIT ULUWATU VILLA Tbk
GRAHAMAS CITRAWISATA Tbk
HOTEL MANDARIN REGENCY Tbk
ISLAND CONCEPTS INDONESIA Tbk
PANORAMA SENTRA WISATA Tbk
DESTINASI TIRTA NUSANTARA Tbk
PEMBANGUNAN GRAHA LESTARI INDAH Tbk
PLAZA INDONESIA REALTY Tbk
PUSAKO TARINKA Tbk
SAHID JAYA INTERNATIONAL Tbk
SONA TOPAS TOURISM INDUSTRY Tbk
CENTRIS MULTI PERSADA PRATAMA Tbk
GARUDA INDONESIA (PERSERO) Tbk
INDONESIA AIR TRANSPORT Tbk
INDOEXCHANGE Tbk
MITRABAHTERA SEGARA SEJATI Tbk
RIG TENDERS INDONESIA Tbk
STEADY SAFE Tbk
SAMUDERA INDONESIA Tbk
PELAYARAN TEMPURAN EMAS Tbk
TRADA MARITIME INDONESIA Tbk
WINTERMAR OFFSHORE MARITIME Tbk
ZEBRA NUSANTARA Tbk
DPNS
EKAD
INCI
KKGI
BATA
BIMA
ESTI
INDR
KIAS
MYRX
MYTX
PBRX
RICY
SIMM
SRSN
ADMG
ASII
AUTO
DUTA PERTIWI NUSANTARA Tbk
EKADHARMA INTERNATIONAL Tbk
INTAN WIJAYA INTERNATIONAL Tbk
RESOURCE ALAM INDONESIA Tbk
SEPATU BATA Tbk
PRIMARINDO ASIA INFRASTRUCTURE Tbk
EVER SHINE TEXT Tbk
INDORAMA SYBTHETICS Tbk
KERAMIKA INDONESIA ASSOSIASI Tbk
HANSON INTERNATIONAL Tbk
APAC CITRA CENTRETEX Tbk
PAN BROTHERS Tbk
RICKY PUTRA GLOBALINDO Tbk
SURYA INTRINDO MAKMUR Tbk
INDO ACIDATAMA Tbk
POLYCHEM INDONESIA Tbk
ASTRA INTERNATIONAL Tbk
ASTRA OTOPARTS Tbk
Universitas Sumatera Utara
√
√
√
√
√
√
√
7
√
√
√
√
√
√
√
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
56
57
58
59
60
61
62
BRAM
GDYR
GJTL
HEXIA
IMAS
INDS
INTD
LPIN
MASA
NIPS
SMSM
TURI
UNR
IKBI
JECC
KBLI
KBLM
SCCO
VOKS
INTP
SMGR
SMCB
AKR
BUDI
CLPI
ETWA
LTLS
POLY
SOBI
TPIA
UNIC
MBTO
MRAT
TCID
UNVR
ASGR
MLPL
MTDL
MYOH
PTSN
KDSI
KICI
ADES
AISA
INDO KORDSA Tbk
GOODYEAR INDONESIA Tbk
GAJAH TUNGGAL Tbk
HEXINDO ADIPERKASA Tbk
INDOMOBIL SUKSES INTERNATIONAL Tbk
INDOSPRING Tbk
INTER DELTA Tbk
MULTI PRIMA SEJAHTERA Tbk
MULTISTRADA ARAH SARANA Tbk
NIPRESS Tbk
SELAMAT SEMPURNA Tbk
TUNAS RIDEAN Tbk
UNITED TRACTORS Tbk
SUMI INDO KABEL Tbk
JEMBO CABLE COMPANY Tbk
KMI WIRE AND CABLE Tbk
KABELINDO MURNI Tbk
SUPREME CABLE MANUFACTURRING Tbk
VOKSEL ELECTRIC Tbk
INDOCEMENT TUNGGAL PRAKARSA Tbk
HOLCIM INDONESIA Tbk
SEMEN GRESIK (PERSERO) Tbk
AKR CORPORINDO Tbk
BUDI ACID JAYA Tbk
COLORPAK INDONESIA Tbk
ETERINDO WAHATANAMA Tbk
LAUTAN LUAS Tbk
ASIA PACIFICS FIBERS Tbk
SORINI AGRO ASIA CORPORINDO Tbk
CHANDRA ASRI PETROCHEMICAL Tbk
UNGGUL INDAH CAHAYA Tbk
MARTINA BERTO Tbk
MUSTIKA RATU Tbk
MANDOM INDONESIA Tbk
UNILEVER INDONESIA Tbk
ASTRA GRAPHIA Tbk
MULTIPOLAR Tbk
METRODATA ELECTORNIC Tbk
MYOH TECHNOLOGY Tbk
SAT NUSAPERSADA Tbk
KEDAWUNG SETIA INDUSTRIAL Tbk
KEDAUNG INDAH CAN Tbk
AKASHA WIRA INTERNATIONAL Tbk
TIGA PILAR SEJAHTERA FOOD Tbk
Universitas Sumatera Utara
√
√
√
√
√
√
√
√
√
√
√
√
√
√
63
64
65
66
67
68
69
70
71
72
73
74
75
CEKA
DAVO
ARNA
FAST
ICBP
INDF
MLBI
MYOR
PSDN
PTSP
ROTI
SKLT
SMAR
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
STTP
TBLA
ULTJ
BRPT
TIRT
ALMI
BTON
CTBN
GDST
INAI
JKSW
JPRS
KRAS
LION
LMSH
NIKL
PICO
TBMS
TIRA
FASW
INRU
KBRI
SAIP
SPMA
TKIM
DVLA
INAF
KAEF
KLBF
MERK
CAHAYA KALBAR Tbk
DAVOMAS ABADI Tbk
ARWANA CITRAMULIA Tbk
FAST FOOD INDONESIA Tbk
INDOFOOD CBP SUKSES MAKMUR Tbk
INDOFOOD SUKSES MAKMUR Tbk
MULTI BINTANG INDONESIA Tbk
MAYORA INDAH Tbk
PRASHIDA ANEKA NIAGA Tbk
PIONEERINDO GOURMET INTERNATIONAL Tbk
NIPPON INDOSARI CORPINDO Tbk
SEKAR LAUT Tbk
SINAR MAS AGRO RESOURCES AND TECHNOLOGY
Tbk
SIANTAR TOP Tbk
TUNAS BARU LAMPUNG Tbk
ULTRA JAYA MILK INDUSTRY Tbk
BARITO PACIFIC Tbk
TIRTA MAHAKAM RESOURCES Tbk
ALUMINDO LIGHT METAL INDUSTRY Tbk
BETONJAYA MANUNGGAL Tbk
CITRA TUBINDO Tbk
GUNAWAN DIANJAYA STEEL Tbk
INDAL ALUMINIUM INDUSTRY Tbk
JAKARTA KYOEI STEEL WORKS LTD Tbk
JAYA PARI STEEL Tbk
KRAKATAU STEEL (PERSERO) Tbk
LION METAL WORKS Tbk
LIONMESH PRIMA Tbk
PELAT TIMAH NUSANTARA Tbk
PELANGI INDAH CANINDO Tbk
TEMBAGA MULIA SEMANAN Tbk
TIRA AUSTENITE Tbk
FAJAR SURYA WISESA Tbk
TOBA PULP LESTARI Tbk
KERTAS BASUKI RACHMAT INDONESIA Tbk
SURABAYA AGUNG INDUSTRY PULP Tbk
SUPARMA Tbk
PABRIK KERTAS TJIWI KIMIA Tbk
DARYA VARIA LABORATORIA Tbk
INDOFARMA (PERSERO) Tbk
KIMIA FARMA (PERSERO) Tbk
KALBE FARMA Tbk
MERCK Tbk
Universitas Sumatera Utara
√
√
√
√
√
√
√
√
PERDAGANGAN
106 PYFA
107 SCPI
108 SOBI
109 TSPC
110 INTD
111 KONI
112 MDRN
113 AKKU
114 AMFG
115 APLI
116 BRNA
117 DYNA
118 FPNI
119 IGAR
120 IPOL
121 LAPD
122 LMPI
123 SIAP
124 SIMA
125 TOTO
125
1
ACES
2
AIMS
3
ALFA
4
AMRT
5
CSAP
6
DSSA
7
EPMT
8
FISH
9
GOLD
10 GREN
11 HERO
12
KOIN
13
LPPF
14
MAPI
15 META
16
MICE
17
MIDI
18 MPPA
19
SDPC
20 RALS
21 RIMO
22
TMPI
23 TGKA
PYRIDAM FARMA Tbk
SCHERING PLOUGH INDONESIA Tbk
SORINI AGRO ASIA CORPORINDO Tbk
TEMPO SCAN PACIFIC Tbk
INTER DELTA Tbk
PERDANA BANGUN PUSAKA Tbk
MODERN INTERNATIONAL Tbk
ALAM KARYA UNGGUL Tbk
ASAHIMAS FLAT GLASS Tbk
ASIAPLAST INDUSTRIES Tbk
BERLINA Tbk
DYNAPLAST Tbk
TITAN KIMIA NUSANTARA Tbk
CHAMPION PACIFIC INDONESIA Tbk
INDOPOLY SWAKARSA INDUSTRY Tbk
LEYAND INTERNATIONAL Tbk
LANGGENG MAKMUR INDUSTRY Tbk
SEKAWAN INTIPRATAMA Tbk
SIWANI MAKMUR Tbk
SURYA TOTO INDONESIA Tbk
ACE HARDWARE INDONESIA Tbk
AKBAR INDOMAKMUR STIMEC Tbk
ALFA RETAILINDO Tbk
SUMBER ALFARIA TRIJAYA Tbk
CATUR SENTOSA ADIPRANA Tbk
DIAN SWASTATIKA SENTOSA Tbk
ENSEVAL PUTERA MEGATRADING Tbk
FKS MULTI AGRO Tbk
GOLDEN RETAILINDO Tbk
EVERGREEN INVESCO Tbk
HERO SUPERMARKET Tbk
KOKOH INTI AREBAMA Tbk
MATAHARI DEPARTMENT STORE Tbk
MITRA ADIPERKASA Tbk
NUSANTARA INFRASTUCTURE Tbk
MULTI INDOCITRA Tbk
MIDI UTAMA INDONESIA Tbk
MATAHARI PUTRA PRIMA Tbk
MILLENIUM PHARMACON INTERNATIONAL Tbk
RAMAYANA LESTARI SENTOSA Tbk
RIMO CATUR LESTARI Tbk
AGIS Tbk
TIGARAKSA SATRIA Tbk
Universitas Sumatera Utara
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√
√
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√
√
35
√
√
√
√
√
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REAL ESTATE
LAIN-LAIN
24
24
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
35
1
2
3
4
5
WICO
WICAKSANA OVERSEAS INTERNATIONAL Tbk
APLN
ASRI
BAPA
BCIP
BIPP
BKDP
BKSL
BMSR
BSDE
CKRA
COWL
CTRA
CTRP
CTRS
DART
DILD
DUTY
ELTY
EMDE
FMII
GMTD
GPRA
INPP
JIHD
JRPT
JSPT
KIJA
KPJG
LAMI
LCGP
LPCK
LPKR
MAMI
MKPI
MTSM
AGUNG PODOMORO LAND Tbk
ALAM SUTERA REALTY Tbk
BEKASI ASRI PEMULA Tbk
BUMI CITRA PERMAI Tbk
BHUWANATALA INDAH PERMAI Tbk
BUKIT DARMO PROPERTY Tbk
SENTUL CITY Tbk
BINTANG MITRA SEMESTA RAYA Tbk
BUMI SERPONG DAMAI Tbk
CITRA KEBUN RAYA AGRI Tbk
COWELL DEVELOPMENT Tbk
CIPUTRA DEVELOPMENT Tbk
CIPUTRA PROPERTY Tbk
CIPUTRA SURYA Tbk
DUTA ANGGADA REALTY Tbk
INTILAND DEVELOPMENT Tbk
DUTA PERTIWI Tbk
BAKRIELAND DEVELOPMENT Tbk
MEGAPOLITAN DEVELOPMENGTS Tbk
FORTUNE MATE INDONESIA Tbk
GOWA MAKASARR TOURISM DEVELOPMENT Tbk
PERDANA GAPURA PRIMA Tbk
INDONESIAN PARADISE PROPERTY Tbk
JAKARTA
INTERNATIONAL
HOTEL
&
DEVELOPMENT Tbk
JAYA REAL PROPERTY Tbk
JAKARTA SETIABUDI INTERNATIONAL Tbk
KAWASAN INDUSTRI JABABEKA Tbk
GLOBAL LAND DEVELOPMENT Tbk
LAMICITRA NUSANTARA Tbk
LAGUNA CIPTA GRIYA Tbk
LIPPO CIKARANG Tbk
LIPPO KARAWACI Tbk
MAS MURNI INDONESIA Tbk
METROPOLITAN KENTJANA Tbk
METRO REALTY Tbk
ABBA
ASIA
BTEK
CENT
CITA
MAHAKA MEDIA Tbk
ASIA NATURAL RESOURCES Tbk
BUMI TEKNOKULTURA UNGGUL Tbk
CENTRINE ONLINE Tbk
CITA MINERAL INVESTINDO Tbk
Universitas Sumatera Utara
√
7
√
√
√
√
√
√
√
√
√
9
√
Jumlah
6
7
8
9
10
11
12
13
13
GEMA
DNET
EMTK
FORU
CMNP
IDKM
ITTG
JTPE
GEMA GRAHASARANA Tbk
DYVIACOM INTRABUMI Tbk
ELANG MAHKOTA TEKNOLOGI Tbk
FORTUNE INDONESIA Tbk
CITRA MARGA NUSAPHALA PERSADA Tbk
INDOSIAR KARYA MEDIA Tbk
LEO PRATAMA Tbk
JASUINDO TIGA PERSADA Tbk
√
√
√
4
Universitas Sumatera Utara
LAMPIRAN 5
DATA SAMPEL PENELITIAN
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
KODE
GZCO
LSIP
WAPO
MAIN
ANTM
BYAN
CNKO
ELSA
GTBO
MEDC
CMPP
GMCW
PLIN
RIGS
SMDR
TMAS
WINS
AKR
ALMI
ARNA
AUTO
BRNA
DPNS
ETWA
FASW
GDST
IGAR
INCI
INDS
INTD
IMAS
JECC
KBLI
KIAS
KICI
KKGI
KLBF
NAMA EMITEN
GOZCO PLANTATION Tbk
LONDON SUMATRA INDONESIA Tbk
WAHANA PHONIX MANDIRI Tbk
MALINDO FEEDMIL Tbk
ANEKA TAMBANG Tbk
BAYAN RESOURCES Tbk
EXPLOITASI ENERGI Tbk
ELNUSA Tbk
GARDA TUJUH BUANA Tbk
MEDCO ENERGY INTERNATIONAL Tbk
CENTRIS MULTI PERSADA PRATAMA Tbk
GRAHAMAS CITRAWISATA Tbk
PLAZA INDONESIA REALTY Tbk
RIG TENDERS INDONESIA Tbk
SAMUDERA INDONESIA Tbk
PELAYARAN TEMPURAN EMAS Tbk
WINTERMAR OFFSHORE MARITIME Tbk
AKR CORPORINDO Tbk
ALUMINDO LIGHT METAL INDUSTRY Tbk
ARWANA CITRAMULIA Tbk
ASTRA OTOPARTS Tbk
BERLINA Tbk
DUTA PERTIWI NUSANTARA Tbk
ETERINDO WAHATANAMA Tbk
FAJAR SURYA WISESA Tbk
GUNAWAN DIANJAYA STEEL Tbk
CHAMPION PACIFIC INDONESIA Tbk
INTAN WIJAYA INTERNATIONAL Tbk
INDOSPRING Tbk
INTER DELTA Tbk
INDOMOBIL SUKSES INTERNATIONAL Tbk
JEMBO CABLE COMPANY Tbk
KMI WIRE AND CABLE Tbk
KERAMIKA INDONESIA ASSOSIASI Tbk
DUTA PERTIWI NUSANTARA Tbk
RESOURCE ALAM INDONESIA Tbk
KALBE FARMA Tbk
Universitas Sumatera Utara
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
6655
66
67
68
69
70
71
72
KONI
MBTO
MLBI
MRAT
MYOH
NIPS
PBRX
PYFA
SIAP
SPMA
SRSN
TCID
TOTO
ULTJ
VOKS
AIMS
KOIN
MAPI
MICE
SDPC
TMPI
WICO
BKSL
COWL
CTRA
CTRP
CTRS
EMDE
GMTD
GPRA
MAMI
ABBA
GEMA
IDKM
JTPE
PERDANA BANGUN PUSAKA Tbk
MARTINA BERTO Tbk
MULTI BINTANG INDONESIA Tbk
MUSTIKA RATU Tbk
MYOH TECHNOLOGY Tbk
NIPRESS Tbk
PAN BROTHERS Tbk
PYRIDAM FARMA Tbk
SEKAWAN INTIPRATAMA Tbk
SUPARMA Tbk
INDO ACIDATAMA Tbk
MANDOM INDONESIA Tbk
SURYA TOTO INDONESIA Tbk
ULTRA JAYA MILK INDUSTRY Tbk
VOKSEL ELECTRIC Tbk
AKBAR INDOMAKMUR STIMEC Tbk
KOKOH INTI AREBAMA Tbk
MITRA ADIPERKASA Tbk
MULTI INDOCITRA Tbk
MILLENIUM PHARMACON INTERNATIONAL Tbk
AGIS Tbk
WICAKSANA OVERSEAS INTERNATIONAL Tbk
SENTUL CITY Tbk
COWELL DEVELOPMENT Tbk
CIPUTRA DEVELOPMENT Tbk
CIPUTRA PROPERTY Tbk
CIPUTRA SURYA Tbk
MEGAPOLITAN DEVELOPMENGTS Tbk
GOWA MAKASARR TOURISM DEVELOPMENT Tbk
PERDANA GAPURA PRIMA Tbk
MAS MURNI INDONESIA Tbk
MAHAKA MEDIA Tbk
GEMA GRAHASARANA Tbk
INDOSIAR KARYA MEDIA Tbk
JASUINDO TIGA PERSADA Tbk
Universitas Sumatera Utara
LAMPIRAN 6
TABULASI DATA PENELITIAN
No
Kode
X1
X2
X3
X4
X5
X6
X7
Y
Ukuran Perusahaan
Profitabilitas
Likuiditas
Leverage
Umur
Reputasi
Struktur
IFR
Listing
Auditor
Kepemilikan
(Total Aktiva)
Publik
1
GZCO
3,187,521
0.03
1.51
0.99
4
0
0.29768
1
2
LSIP
7,551,796
0.14
3.27
0.20
16
1
0.40517
1
3
WAPO
97,486
0.04
1.07
39.79
11
0
0.40385
0
4
MAIN
1,799,881
0.17
1.05
1.64
6
0
0.40904
1
5
ANTM
19,708,541
0.15
2.51
0.54
15
1
0.34948
0
6
BYAN
18,461,045
0.032
1.16
1.70
4
1
0.04927
0
7
CNKO
1,503,500
0.054
1.63
0.64
11
0
0.43120
1
8
ELSA
4,294,557
0.031
1.37
1.10
4
1
0.28422
0
9
GTBO
1,640,002
0.58
4.03
0.28
3
0
0.40341
1
10
MEDC
25,681,980
0.0070
2.65
2.15
18
1
0.37516
0
11
CMPP
68,629
0.0093
2.24
1.22
18
0
0.37037
0
12
GMCW
21,037
0.14
1.96
0.52
18
0
0.15287
1
Universitas Sumatera Utara
13
PLIN
3,950,267
0.058
1.19
0.77
20
1
0.11160
0
14
RIGS
1,620,333
0.036
1.85
0.67
22
1
0.19463
0
15
SMDR
6,811,350
0.013
1.03
1.48
13
1
0.32112
0
16
TMAS
1,533,857
0.078
0.51
0.77
9
1
0.12028
0
17
WINS
3,277,851
0.07
1.24
0.91
2
0
0.27659
0
18
AKR
11,787,525
0.05
1.44
1.80
18
1
0.40260
0
19
ALMI
1,881,569
0.007
1.29
2.20
16
0
0.14553
0
20
ARNA
937,3560
0.16
1.17
0.55
11
1
0.35898
0
21
AUTO
8,881,642
0.12
1.16
0.62
14
1
0.04276
1
22
BRNA
770,384
0.07
0.97
1.55
23
1
0.32691
0
23
DPNS
184,636
0.11
8.59
0.19
22
0
0.26052
0
24
ETWA
960,957
0.04
0.77
1.20
15
0
0.44101
0
25
FASW
5,578,334
0.009
0.58
2.09
6
1
0.24258
0
26
GDST
1,163,971
0.04
2.31
0.47
3
0
0.02030
1
27
IGAR
312,342
0.14
4.36
0.29
20
0
0.14056
0
28
INCI
132,279
0.033
7.71
0.14
22
0
0.53594
0
29
INDS
1,664,779
0.080
2.33
0.46
22
0
0.11483
1
30
INTD
53,766
0.072
2.16
1.79
22
0
0.16980
0
31
IMAS
17,577,664
0.051
1.23
2.08
17
1
0.29600
0
Universitas Sumatera Utara
32
JECC
708,955
0.044
1.16
3.96
20
0
0.09852
0
33
KBLI
1,161,698
0.77
3.07
0.37
21
1
0.24985
1
34
KIAS
2,143,815
0.033
5.86
0.09
18
0
0.01759
0
35
KICI
94,956
0.023
4.80
0.43
19
0
0.17225
0
36
KKGI
1,03,802
0.22
1.95
0.42
21
1
0.35834
0
37
KLBF
9,417,957
0.21
3.41
0.28
21
1
0.43362
0
38
KONI
82,759
0.027
1.38
1.88
17
1
0.22058
0
39
MBTO
609,494
0.075
3.71
0.40
1
0
0.32153
1
40
MLBI
1,152,048
0.40
0.58
2.49
11
1
0.17470
0
41
MRAT
455,473
0.067
6.02
0.18
17
0
0.08960
0
42
MYOH
1,292,581
0.027
0.92
3.77
0
0
0.21869
1
43
NIPS
525,629
0.041
1.10
1.45
22
0
0.38488
0
44
PBRX
2,003,098
0.045
1.31
1.43
21
0
0.46996
0
45
PYFA
135,850
0.039
2.37
0.55
11
1
0.23077
0
46
SIAP
184,367
0.018
2.41
0.74
4
0
0.27167
0
47
SPMA
1,664,353
0.0023
2.65
1.14
18
0
0.14735
0
48
SRSN
402,109
0.042
2.75
0.49
20
0
0.09945
0
49
TCID
1,261,573
0.11
7.73
0.15
19
1
0.21042
0
50
TOTO
1,664,353
0.14
0.41
0.70
22
1
0.17470
0
Universitas Sumatera Utara
51
ULTJ
2,420,793
0.14
2.02
0.44
21
0
0.35417
0
52
VOKS
1,698,078
0.08
1.33
1.82
22
0
0.51346
0
53
AIMS
45,766
0.011
2.00
1.05
11
0
0.34166
0
54
KOIN
336,896
0.09
1.15
5.58
4
0
0.29412
0
55
MAPI
5,990,587
0.07
1.22
1.76
8
1
0.44000
0
56
MICE
469,330
0.72
3.30
0.38
7
0
0.25460
0
57
SDPC
385,610
0.025
1.37
2.69
22
0
0.12000
1
58
TMPI
1,290,609
0.032
1.45
0.26
11
0
0.92294
1
59
WICO
154,301
0.54
1.40
0.72
18
1
0.12407
0
60
BKSL
6,154,231
0.035
3.18
0.28
15
0
0.63151
0
61
COWL
1,778,429
0.039
1.42
0.57
5
0
0.05261
1
62
CTRA
15,023,392
0.056
1.56
0.77
18
1
0.32408
0
63
CTRP
5,933,875
0.053
1.82
0.49
5
1
0.42067
1
64
CTRS
4,428,211
0.061
1.26
1.00
14
1
0.37340
0
65
EMDE
886,379
0.047
1.67
0.69
2
0
0.33223
0
66
GMTD
900,597
0.071
1.29
2.85
12
0
0.35000
0
67
GPRA
1,310,251
0.043
1.29
0.86
5
0
0.15258
0
68
MAMI
705,334
0.033
1.01
0.20
18
0
0.55001
0
69
ABBA
441,554
0.0091
0.82
2.25
19
0
0.25135
1
Universitas Sumatera Utara
70
GEMA
428,881
0.067
1.61
2.02
10
0
0.11752
0
71
IDKM
473,132
0.54
2.02
1.24
8
1
0.25922
0
72
JTPE
446,703
0.095
1.37
1.16
10
0
0.30337
1
Universitas Sumatera Utara
TABEL JADWAL PENELITIAN
Nama
: WENNY A. GINTING
Nim
: 127017030
Program Studi
: MAGISTER AKUNTANSI
Fakultas
: EKONOMI
Universitas
: SUMATERA UTARA
No
2013
Kegiatan
2014
Desember
I
1
2
Pembuatan dan
Pengajuan Proposal
Bimbingan Proposal
3
Seminar Kolokium
4
Pengolahan Data
5
Bimbingan Tesis
6
Seminar Hasil
7
Sidang Akhir Tesis
II
III
Januari
IV
I
II
III
Februari
IV
I
II
III
Maret
IV
I
II
III
April
IV
I
II
III
Mei
IV
I
II
III
Juni
IV
I
II
III
Juli
IV
I
Universitas Sumatera Utara
II
III
IV