Faktor-Faktor Yang Mempengaruhi Ketepatan Waktu Penyampaian Laporan Keuangan Perusahaan Publik Sektor Manufaktur Ke Bapepam-LK
Lampiran A
A-1. Daftar Populasi Perusahaan Publik Sektor Manufaktur Periode 2007 - 2010 No. Kode Perusahaan Nama Perusahaan Klasifikasi
2 ADMG PT Polychem Indonesia Tbk Automotive & Allied Products
14 ASGR PT Astra Graphia Tbk Electronics and Office Equipment
23 BRPT PT Barito Pacifik Tbk Lumber & Wood Products
22 BRNA PT Berlina Tbk Plastics & Glass Products
21 BRAM PT Indo Kordsa Tbk Automotive & Allied Products
20 BIMA PT Primarindo Asia Infrastructure Tbk Apparel & Other Textile Products
19 BATI PT Bat Indonesia Tbk Tobacco Manufacturers
18 BATA PT Sepatu Bata Tbk Apparel & Other Textile Products
17 AUTO PT Astra Otoparts Tbk Automotive & Allied Products
16 ASII PT Astra Internasional Tbk Automotive & Allied Products
15 ASIA PT Asia Natural Resources Others
13 ARTI PT Ratu Prabu Energy Tbk Others
3 AISA PT Tiga Pilar Sejahtera Food Tbk Food and Beverages
1 ADES PT Akasha Wira International Tbk Food and Beverages
11 ARGO PT Argo Pantes Tbk Textile Mill Products
10 AQUA PT Aqua Golden Missisippi Tbk Food and Beverages
9 APLI PT Asiaplast Industries Tbk Plastics & Glass Products
8 AMFG PT Asahimas Flat Glass Tbk Plastics & Glass Products
7 ALMI PT Alumindo Light Metal Industry Tbk Metal & Allied Products
6 AKRA PT AKR Corporindo Tbk Chemical & Allied Products
5 AKPI PT Argha Karya Prima Industri Tbk Plastics & Glass Products
4 AKKU PT Aneka Kemasindo Utama Tbk Plastics & Glass Products
12 ARNA PT Arwana Citramulia Tbk Stone, clay, glass and Concrete Products
24 BTON PT Betonjaya Manunggal Tbk Metal & Allied Products
25 BUDI PT Budi Acid Jaya Chemical & Allied Products
26 CEKA PT Cahaya Kalbar Tbk Food and Beverages
27 CITA PT Cita Mineral Investindo Tbk Others
28 CLPI PT Colorpak Indonesia Tbk Chemical & Allied Products
29 CNMP PT Citra Marga Nusaphala Persada Tbk Others
30 CNTX PT Century Textile Industry Tbk Textile Mill Products
31 CTBN PT Citra Tubindo Tbk Metal & Allied Products
32 DAVO PT Davomas Abadi Tbk Food and Beverages
33 DLTA PT Delta Djakarta Tbk Food and Beverages
34 DNET PT Dyviacom Intrabudi Tbk Others
35 DOID PT Delta Dunia Petroindo Apparel & Other Textile Products
36 DVLA PT Darya Varia Laboratoria Tbk Pharmaceuticals
37 DYNA PT Dynaplast Tbk Plastics & Glass Products
38 EKAD PT Ekadharma International Tbk Adhesive
39 ERTX PT Eratex Djaja Tbk Textile Mill Products
40 ESTI PT Ever Shine Tex Tbk Apparel & Other Textile Products
41 ETWA PT Eterindo Wahanatama Tbk Chemical & Allied Products
42 FAST PT Fast Food Indonesia Tbk Food and Beverages
43 FASW PT Fajar Surya Wisesa Tbk Paper & Allied Products
44 FMII PT Fortune Mate Indonesia Apparel & Other Textile Products
45 FPNI PT Titan Kimia Nusantara Tbk Plastics & Glass Products
46 GDYR PT Goodyear Indonesia Tbk Automotive & Allied Products
47 GGRM PT Gudang Garam Tbk Tobacco Manufacturers
48 GJTL PT Gajah Tunggal Tbk Automotive & Allied Products
49 HDTX PT Panasia Indosyntec Tbk Textile Mill Products
50 HEXA PT Hexindo Adiperkasa Tbk Automotive & Allied Products
51 HMSP PT Hanjaya Mandala Sampoerna Tbk Tobacco Manufacturers
52 IGAR PT Kageo Igar Jaya Tbk Plastics & Glass Products
53 IKAI PT Intikeramik Alamasri Industri Tbk Stone, clay, glass and Concrete Products
54 IKBI PT Sumi Indo Kabel Tbk Cables
55 IMAS PT Indomobil Sukses Internasional Tbk Automotive & Allied Products
56 INAF PT Indofarma (Persero) Tbk Pharmaceuticals
57 INAI PT Indal Aluminium Industry Tbk Metal & Allied Products
58 INCI PT Intanwijaya Internasional Tbk Adhesive
59 INDR PT Indorama Synthetics Tbk Apparel & Other Textile Products
60 INDS PT Indospring Tbk Automotive & Allied Products
61 INTA PT Intraco Penta Tbk Automotive & Allied Products
62 INTP PT Indocement Tunggal Prakarsa Tbk Cement
63 ITMA PT Itamaraya Gold Industry Tbk Metal & Allied Products
64 JECC PT Jembo Cable Company Tbk Cables
65 JKSW PT Jakarta Kyoei Steel Works Tbk Metal & Allied Products
66 JPRS PT Jaya Pari Steel Tbk Metal & Allied Products
67 KAEF PT Kimia Farma Tbk Pharmaceuticals
68 KARW PT Karwell Indonesia Tbk Apparel & Other Textile Products
69 KBLI PT KMI Wire and Cable Tbk Cables
70 KBLV PT First Media Tbk Others
71 KBLM PT Kabelindo Murni Tbk Cables
72 KDSI PT Kedaung Setia Industrial Tbk Fabricated Metal Products
73 KICI PT Kedaung Indah Can Tbk Fabricated Metal Products
74 KKGI PT Resources Alam Indonesia Tbk Adhesive
75 KLBF PT Kalbe Farma Tbk Pharmaceuticals
76 LAPD PT Leyand International Tbk Plastics & Glass Products
77 LION PT Lion Metal Works Tbk Metal & Allied Products
78 LMPI PT Langgeng Makmur Industri Tbk Plastics & Glass Products
79 LMSH PT Lionmesh Prima Tbk Metal & Allied Products
80 LPIN PT Multi Prima Sejahtera Tbk Automotive
81 LTLS PT Lautan Luas Tbk Chemical & Allied Products
82 MASA PT Multistrada Arah Sarana Tbk Automotive & Allied Products
83 MERK PT Merck Tbk Pharmaceuticals
84 MITI PT Mitra Investindo Tbk Stone, clay, glass and Concrete Products
85 MLBI PT Multi Bintang Indonesia Tbk Food and Beverages
86 MLIA PT Mulia Industrindo Tbk Stone, clay, glass and Concrete Products
97 PICO PT Pelangi Indah Canindo Tbk Metal & Allied Products
112 SCPI PT Schering Plough Indonesia Tbk Pharmaceuticals 113 SIMA PT Siwani Makmur Tbk Plastics & Glass Products 114 SIMM PT Surya Intrindo Makmur Tbk Apparel & Other
Commerce Tbk Cables 111 SCMA PT Surya Citra Media Others
109 SAIP PT Surabaya Agung Industri Pulp&Kertas Paper & Allied Products 110 SCCO PT Supreme Cable Manufacturing and
Textile 107 RMBA PT Bentoel International Investama Tbk Tobacco Manufacturers 108 RUIS PT Radian Utama Interinsco Tbk Others
104 PYFA PT Pyridam Farma Tbk Pharmaceuticals 105 RDTX PT Roda Vivatex Tbk Textile Mill Products 106 RICY PT Ricky Putra Globallindo Tbk Apparel & Other
101 PSDN PT Prasidha Aneka Niaga Tbk Food and Beverages 102 PTSN PT Sat Nusapersada Tbk Electronics and Office Equipment 103 PTSP PT Pioneerindo Gourmet International Tbk Food and Beverages
99 PRAS PT Prima Alloy Steel Tbk Automotive & Allied Products 100 PROD PT Sara Lee Body Care Indonesia Tbk Consumers Goods
98 POLY PT Asia Pacifik Fiber Tbk Chemical & Allied Products
96 PBRX PT Pan Brothers Tex Tbk Apparel & Other Textile Products
87 MLPL PT Multipolar Tbk Electronics and Office Equipment
95 PAFI PT Panasia Filament Inti Tbk Textile Mill Products
94 NIPS PT Nipress Tbk Automotive & Allied Products
93 MYTX PT Apac Citra Centertex Tbk Apparel & Other Textile Products
92 MYRX PT Hanson Internasional Tbk Apparel & Other Textile Products
91 MYOR PT Mayora Indah Tbk Food and Beverages
90 MYOH PT Myoh Technology Tbk Electronics and Office Equipment
89 MTDL PT Metrodata Electronics Tbk Electronics and Office Equipment
88 MRAT PT Mustika Ratu Tbk Consumer Goods
Textile Products 115 SIPD PT Sierad Produce Tbk Food and Beverages 116 SKBM PT Sekar Bumi Tbk Food and Beverages
117 SKLT PT Sekar Laut Tbk Food and Beverages 118 SMAR PT Sinar Mas Agro Resources&Technology Food and Beverages (SMART) Tbk 119 SMCB PT Holcim Indonesia Tbk Cement
120 SMGR PT Semen Gresik (Persero ) Tbk Cement 121 SMMT PT Entertainment International Tbk Others 122 SMSM PT Selamat Sempurna Automotive & Allied
Products 123 SOBI PT Sorini Agro Asia Corporindo Tbk Chemical & Allied Products 124 SPMA PT Suparma Tbk Paper & Allied Products 125 SQBI PT Taiso Pharmaceutical Indonesia Tbk Pharmaceuticals
126 SQMI PT Allbond Makmur Usaha Tbk Automotive & Allied Products 127 SRSN PT Indo Acidatama Tbk Apparel & Other
Textile Products 128 SSTM PT Sunson Textile Manufacturer Tbk Textile Mill Products 129 STTP PT Siantar Top Tbk Food and Beverages 130 SUGI PT Sugi Samapersada Tbk Automotive & Allied
Products 131 SULI PT Sumalindo Lestari Jaya Tbk Lumber & Wood Products 132 TALF PT Tunas Alfin Tbk Plastics & Glass Products 133 TBLA PT Tunas Baru Lampung Tbk Food and Beverages
134 TBMS PT Tembaga Mulia Semanan Tbk Metal & Allied Products 135 TCID PT Mandom Indonesia Tbk Consumer Goods
136 TEJA PT Textile Manufacturing Company Jaya Textile Mill Products Tbk 137 TFCO PT Tifico Fiber Indonesia Tbk Textile Mill Products
138 TIRA PT Tira Austenite Tbk Metal & Allied Products 139 TIRT PT Tirta Mahakam Resources Tbk Lumber & Wood Products 140 TKIM PT Pabrik Kertas Tjiwi Kimia Tbk Paper & Allied Products 141 TMPO PT Tempo Inti Media Tbk Others
142 TOTO PT Surya Toto Indonesia Tbk Stone, clay, glass and Concrete Products 143 TPIA PT Tri Polyta Indonesia Tbk Chemical & Allied
Products 144 TRST PT Trias Sentosa Tbk Plastics & Glass Products 145 TSPC PT Tempo Scan Pacifik Tbk Pharmaceuticals
146 TURI PT Tunas Ridean Tbk Automotive & Allied Products
A-2. Proses Seleksi Perusahaan Sampel Berdasarkan Kriteria No. Kode Perusahaan Kriteria Sampel
1
2 ADMG √
147 ULTJ PT Ultra Jaya Milk Industry & Trading Company Tbk
Food and Beverages 148 UNIC PT Unggul Indah Cahaya Tbk Chemical & Allied Products 149 UNTR PT United Tractor Tbk Automotive & Allied Products 150 UNTX PT Unitex Tbk Textile Mill Products
151 UNVR PT Unilever Indonesia Tbk Consumer Goods 152
VOKS PT Voksel Elektric Tbk Cables 153 YPAS PT Yanaprima Hastapersada Tbk Plastics & Glass Products
Sumber: Data idx Tahun 2007, 2008, 2009, dan 2010
1
2
3
1 ADES √ √ √
- 6 AKRA
- 11 ARGO
- 21 BRAM
- 24 BTON
23 BRPT √ √
17 AUTO √ √ √
12
18 BATA √
19 BATI √
20 BIMA √ √
√
22 BRNA √
√
16 ASII √ √ √
25 BUDI √
26 CEKA √ √ √
13
27 CITA √
28 CLPI √ √ √
14
29 CNMP √
30 CNTX √
11
10
15 ASIA √
8 AMFG √ √ √
2
4 AKKU √ √ √
3
5 AKPI √ √
√ √ √
4
7 ALMI √ √ √
5
6
3 AISA √ √ √
9 APLI √ √ √
7
10 AQUA √ √
8
12 ARNA √ √ √
9
13 ARTI √
14 ASGR √ √ √
√ √ √
- 38 EKAD
- 40 ESTI
- 46 GDYR
- 50 HEXA
- 51 HMSP
- 54
- 56
- 57
- 58
- 59
- 60
- 61
- 65 JKSW
- 66 JPRS
- 67 KAEF
- 70 KBLV
- 72 KDSI
63 ITMA √
29
62 INTP √ √ √
INTA √
INDS √ √
INDR √ √
INAI √ √
INCI √ √
INAF √ √
55 IMAS √ √
28
IKBI √ √ √
53 IKAI √ √
27
64 JECC √ √
√ √
√ √
√ √ √
30
68 KARW √ √ √
31
69 KBLI √ √
√
71 KBLM √ √
√ √ √
32
73 KICI √ √ √
33
74 KKGI √
75 KLBF √ √ √
34
52 IGAR √ √ √
√ √ √
26
√ √
31 CTBN √ √ √
15
32 DAVO √ √ √
16
33 DLTA √ √ √
17
34 DNET √
35 DOID √
36 DVLA √ √ √
18
37 DYNA √ √
√ √ √
19
39 ERTX √ √
√ √ √
20
√ √ √
49 HDTX √ √
25
48 GJTL √ √ √
47 GGRM √
24
45 FPNI √ √
41 ETWA √ √ √
44 FMII √
23
43 FASW √ √ √
22
42 FAST √ √ √
21
76 LAPD √
- 82 MASA
- 85 MLBI
- 87 MLPL
- 88 MRAT
- 92 MYRX
- 93 MYTX
- 96 PBRX
- 99 PRAS
- 100 PROD
- 101 PSDN
- 103 PTSP
- 105 RDTX
- 106 RICY
- 107 RMBA
- 109 SAIP
- 110 SCCO
- 111 SCMA
- 112 SCPI
- 114 SIMM
- 115 SIPD
- 116 SKBM
- 117 SKLT
- 120 SMGR
- 122 SMSM
45
97 PICO √ √ √
46
98 POLY √ √
√ √
√
√ √ √
47 102 PTSN √
√ √ √
48 104 PYFA √
√ √
√ √
√ √ √
49 108 RUIS √
√ √
√
√
√ √ √
50 113 SIMA √ √
√ √
√
√
√ √ √
51 118 SMAR √ √ √
52 119 SMCB √ √
√ √ √
53 121 SMMT √
√ √ √
95 PAFI √ √
44
84 MITI √ √
77 LION √ √ √
35
78 LMPI √ √ √
36
79 LMSH √ √ √
37
80 LPIN √
81 LTLS √ √
√ √ √
38
83 MERK √ √ √
39
√ √ √
94 NIPS √ √ √
40
86 MLIA √ √
√ √
√ √ √
41
89 MTDL √ √ √
42
90 MYOH √
91 MYOR √ √
√ √
√ √ √
43
√
- 126 SQMI
- 127 SRSN
- 129 STTP
- 131 SULI
- 133 TBLA
- 135 TCID
- 137 TFCO
- 138 TIRA
- 141 TMPO
- 142 TOTO
- 144 TRST
- 146 TURI
- 151 UNVR
- Sumber : Lampiran A-1
69 152
VOKS √ √ √
70 153 YPAS √
1 PT Akasha Wira International Tbk
ADES 1985
13 Juni 1994 Food and Beverages
2 PT Tiga Pilar Sejahtera Food Tbk
AISA
26 Januari 1990
11 Juni 1997 Food and Beverages
3 PT Aneka Kemasindo Utama Tbk
AKKU
5 April 2001
1 November 2004
Plastics & Glass Products
4 PT AKR Corporindo Tbk AKRA
28 November 1977
3 Oktober 1994 Chemical & Allied Products
5 PT Alumindo Light Metal Industry Tbk
ALMI
26 Juni 1978
2 Januari 1997 Metal & Allied Products
6 PT Asahimas Flat Glass Tbk AMFG
7 Oktober 1971
8 November Plastics & Glass
√ √ √
67 149 UNTR √ √ √
68 150 UNTX √ √
59 134 TBMS √ √
123 SOBI √ √ √
54 124 SPMA √ √ √
55 125 SQBI √ √
√
√ √ √
56 128 SSTM √ √
√ √ √
57 130 SUGI √
√ √ √
58 132 TALF √
√ √ √
√ √ √
66 148 UNIC √ √ √
60 136 TEJA √
√ √
√ √ √
61 139 TIRT √ √ √
62 140 TKIM √ √
√
√ √ √
63 143 TPIA √
√ √ √
64 145 TSPC √ √
√ √ √
65 147 ULTJ √ √ √
A-3. Daftar Perusahaan Sampel No . Nama Perusahaan Kode Tanggal Berdiri Tanggal Listing Klasifikasi
1995 Products
7 PT Asiaplast Industries Tbk APLI
5 Agustus 1992
1 Mei 2000 Plastics & Glass Products
8 PT Argo Pantes Tbk ARGO
12 Juli 1977
24 Agustus 1995 Textile Mill Products
9 PT Arwana Citramulia Tbk ARNA
22 Februari
17 Juli 2001 Stone, clay, glass 1993 and Concrete Products
10 PT Astra Graphia Tbk ASGR
31 Oktober 1997 Electronics and 1975 Office Equipment
11 PT Astra Internasional Tbk ASII 1957
18 Desember Automotive & 1991 Allied Products
12 PT Astra Otoparts Tbk AUTO
20 September
15 Juni 1998 Automotive & 1991 Allied Products
13 PT Cahaya Kalbar Tbk CEKA
3 Februari 1968
9 Juli 1996 Food and Beverages
14 PT Colorpak Indonesia Tbk CLPI
15 September
30 November Chemical & 1988 2001 Allied Products
15 PT Citra Tubindo Tbk CTBN
23 Agustus
2 Juli 1990 Metal & Allied 1983 Products
16 PT Davomas Abadi Tbk DAVO
14 Maret 1990
22 Desember Food and 1994 Beverages
17 PT Delta Djakarta Tbk DLTA
15 Juni 1970
21 Desember Food and 2000 Beverages
18 PT Darya Varia Laboratoria Tbk DVLA
2 Januari 1996
11 November Pharmaceuticals 1994
19 PT Ekadharma International Tbk EKAD 1981
10 Juni 1991 Adhesive
20 PT Ever Shine Tex Tbk ESTI
11 Desember
13 Oktober 1992 Apparel & Other 1973 Textile Products
21 PT Eterindo Wahanatama Tbk ETWA
6 Maret 1992
16 Mei 1997 Chemical & Allied Products
22 PT Fast Food Indonesia Tbk FAST
19 Juni 1978
11 Mei 1993 Food and Beverages
23 PT Fajar Surya Wisesa Tbk FASW
13 Juni 1987
19 Desember Paper & Allied 1994 Products
24 PT Goodyear Indonesia Tbk GDYR
31 Oktober
2 Januari 2001 Automotive & 1977 Allied Products
25 PT Gajah Tunggal Tbk GJTL
24 Agustus 1990 Automotive & 1951 Allied Products
26 PT Hanjaya Mandala Sampoerna HMSP
19 Oktober
15 Juni 1992 Tobacco Tbk 1963 Manufacturers
27 PT Kageo Igar Jaya Tbk
IGAR
30 Oktober
26 Mei 1992 Plastics & Glass 1975 Products
28 PT Sumi Indo Kabel Tbk
IKBI
23 Juli 1981
01 September Cables 1992
29 PT Indocement Tunggal
INTP
16 Januari 1985 1994 Cement Prakarsa Tbk
30 PT Kimia Farma Tbk KAEF
16 Agustus
4 Juli 2001 Pharmaceuticals
1971
31 PT Karwell Indonesia Tbk KARW
18 Februari
20 Desember Apparel & Other 1978 1994 Textile Products
32 PT Kedaung Setia Industrial Tbk KDSI
9 Januari 1973
29 Juli 1996 Fabricated Metal Products
33 PT Kedaung Indah Can Tbk KICI
11 Januari 1974
28 Oktober 1993 Fabricated Metal Products
34 PT Kalbe Farma Tbk KLBF
10 September 1992 Pharmaceuticals 1966
35 PT Lion Metal Works Tbk LION
16 Agustus
3 November Metal & Allied 1972 1997 Products
36 PT Langgeng Makmur Industri LMPI
30 November
17 Oktober 1994 Plastics & Glass Tbk 1972 Products
37 PT Lionmesh Prima Tbk LMSH
14 Desember
30 November Metal & Allied 1982 1990 Products
38 PT Multistrada Arah Sarana Tbk MASA
20 Juni 1988
9 Juni 2005 Automotive & Allied Products
39 PT Merck Tbk MERK
14 Oktober
22 Desember Food and 1970 2000 Beverages
40 PT Multi Bintang Indonesia Tbk MLBI
3 Juni 1929
12 Januari 2001 Food and Beverages
41 PT Mustika Ratu Tbk MRAT
14 Maret 1978
27 Juli 1995 Consumer Goods
42 PT Metrodata Electronics Tbk MTDL
17 Januari 1983 1990 Electronics and Office
Equipment
43 PT Apac Citra Centertex Tbk MYTX
10 Februari
2 Juli 1990 Apparel & Other 1987 Textile Products
44 PT Nipress Tbk NIPS
24 April 1975
2 Agustus 1992 Automotive & Allied Products
45 PT Pan Brothers Tex Tbk PBRX
21 Agustus
23 Maret 1992 Apparel & Other 1980 Textile Products
46 PT Pelangi Indah Canindo Tbk PICO
26 September
23 September Metal & Allied 1983 1996 Products
47 PT Prasidha Aneka Niaga Tbk PSDN
16 April 1974
18 Oktober 1994 Food and Beverages
48 PT Pioneerindo Gourmet PTSP
13 Desember
30 Mei 1994 Food and International Tbk 1983 Beverages
49 PT Bentoel International RMBA
11 April 1987
29 Desember Tobacco Investama Tbk
1993 Manufacturers
50 PT Schering Plough Indonesia SCPI
7 Maret 1972
5 Januari 2001 Pharmaceuticals Tbk
51 PT Sekar Laut Tbk SKLT
19 Juli 1976
8 September Food and 1993 Beverages
52 PT Sinar Mas Agro SMAR
18 Juni 1962
20 November Food and Resources&Technology 1992 Beverages
(SMART) Tbk
53 PT Semen Gresik (Persero ) Tbk SMGR
25 Maret 1953
2 Juni 1995 Cement
54 PT Sorini Agro Asia Corporindo SOBI
7 Februari 1983
3 Agustus 1992 Chemical & Tbk
Allied Products
55 PT Suparma Tbk SPMA
25 Agustus
16 November Paper & Allied 1976 1994 Products
56 PT Indo Acidatama Tbk SRSN
7 Desember
11 Januari 1993 Apparel & Other 1982 Textile Products
57 PT Siantar Top Tbk STTP
12 Mei 1987
16 Desember Food and 1996 Beverages
58 PT Sumalindo Lestari Jaya Tbk SULI
14 April 1980
21 Maret 1994 Lumber & Wood Products
59 PT Tunas Baru Lampung Tbk TBLA
31 Maret 1990
14 Februari 2000 Food and Beverages
60 PT Mandom Indonesia Tbk TCID
5 November
30 September Consumer Goods 1969 1993
61 PT Tira Austenite Tbk TIRA
8 April 1974
27 Juli 1993 Metal & Allied Products
62 PT Tirta Mahakam Resources TIRT
22 April 1981
13 Desember Lumber & Wood Tbk
1999 Products
63 PT Surya Toto Indonesia Tbk TOTO
11 Juli 1977
29 November Stone, clay, glass 2000 and Concrete Products
64 PT Trias Sentosa Tbk TRST
23 November 1993 Plastics & Glass 1979 Products
65 PT Tunas Ridean Tbk TURI
24 Juli 1980
16 Mei 1995 Automotive & Allied Products
66 PT Ultra Jaya Milk Industry & ULTJ
2 November 1991 Food and Trading Company Tbk 1971 Beverages
67 PT Unggul Indah Cahaya Tbk UNIC
7 Februari 1983
6 April 1990 Chemical & Allied Products
68 PT United Tractor Tbk UNTR
13 Oktober
25 Maret 1992 Automotive & 1972 Allied Products
69 PT Unilever Indonesia Tbk UNVR
22 Juli 1980
2 Januari 1998 Consumer Goods
70 PT Voksel Elektric Tbk
VOKS
19 April 1971
3 Juli 1992 Cables
Sumber: Lampiran A-2 dan Data idx Tahun 2007, 2008, 2009, dan 2010
A-4. Perusahaan yang Tepat Waktu dan Tidak Tepat Waktu Tahun 2007
No. Perusahaan yang Tepat Waktu Perusahaan yang Tidak Tepat Waktu
1 PT Akasha Wira International Tbk PT Apac Citra Centertex Tbk
2 PT Tiga Pilar Sejahtera Food Tbk PT Nipress Tbk
3 PT Aneka Kemasindo Utama Tbk
4 PT AKR Corporindo Tbk
5 PT Alumindo Light Metal Industry Tbk
6 PT Asahimas Flat Glass Tbk
7 PT Asiaplast Industries Tbk
8 PT Argo Pantes Tbk
9 PT Arwana Citramulia Tbk
10 PT Astra Graphia Tbk
11 PT Astra Internasional Tbk
12 PT Astra Otoparts Tbk
13 PT Cahaya Kalbar Tbk
14 PT Colorpak Indonesia Tbk
15 PT Citra Tubindo Tbk
16 PT Davomas Abadi Tbk
17 PT Delta Djakarta Tbk
18 PT Darya Varia Laboratoria Tbk
19 PT Ekadharma International Tbk
20 PT Ever Shine Tex Tbk
21 PT Eterindo Wahanatama Tbk
22 PT Fast Food Indonesia Tbk
23 PT Fajar Surya Wisesa Tbk
24 PT Goodyear Indonesia Tbk
25 PT Gajah Tunggal Tbk
26 PT Hanjaya Mandala Sampoerna Tbk
27 PT Kageo Igar Jaya Tbk
28 PT Sumi Indo Kabel Tbk
29 PT Indocement Tunggal Prakarsa Tbk
30 PT Kimia Farma Tbk
31 PT Karwell Indonesia Tbk
32 PT Kedaung Setia Industrial Tbk
33 PT Kedaung Indah Can Tbk
34 PT Kalbe Farma Tbk
35 PT Lion Metal Works Tbk
36 PT Langgeng Makmur Industri Tbk
37 PT Lionmesh Prima Tbk
38 PT Multistrada Arah Sarana Tbk
39 PT Merck Tbk
40 PT Multi Bintang Indonesia Tbk
41 PT Mustika Ratu Tbk
42 PT Metrodata Electronics Tbk
43 PT Pan Brothers Tex Tbk
44 PT Pelangi Indah Canindo Tbk
45 PT Prasidha Aneka Niaga Tbk
46 PT Pioneerindo Gourmet International Tbk
47 PT Bentoel International Investama Tbk
48 PT Schering Plough Indonesia Tbk
49 PT Sekar Laut Tbk
50 PT Sinar Mas Agro Resources&Technology (SMART) Tbk
51 PT Semen Gresik (Persero ) Tbk
52 PT Sorini Agro Asia Corporindo Tbk
53 PT Suparma Tbk
54 PT Indo Acidatama Tbk
55 PT Siantar Top Tbk
56 PT Sumalindo Lestari Jaya Tbk
57 PT Tunas Baru Lampung Tbk
58 PT Mandom Indonesia Tbk
59 PT Tira Austenite Tbk
60 PT Tirta Mahakam Resources Tbk
61 PT Surya Toto Indonesia Tbk
62 PT Trias Sentosa Tbk
63 PT Tunas Ridean Tbk
64 PT Ultra Jaya Milk Industry & Trading Company Tbk
65 PT Unggul Indah Cahaya Tbk
66 PT United Tractor Tbk
67 PT Unilever Indonesia Tbk
68 PT Voksel Elektric Tbk
Sumber: Data idx Tahun 2007
A-5. Perusahaan yang Tepat Waktu dan Tidak Tepat Waktu Tahun 2008
No. Perusahaan yang Tepat Waktu Perusahaan yang Tidak Tepat Waktu
1 PT Akasha Wira International Tbk PT Apac Citra Centertex Tbk
2 PT Tiga Pilar Sejahtera Food Tbk PT Nipress Tbk
3 PT Aneka Kemasindo Utama Tbk
4 PT AKR Corporindo Tbk
5 PT Alumindo Light Metal Industry Tbk
6 PT Asahimas Flat Glass Tbk
7 PT Asiaplast Industries Tbk
8 PT Argo Pantes Tbk
9 PT Arwana Citramulia Tbk
10 PT Astra Graphia Tbk
11 PT Astra Internasional Tbk
12 PT Astra Otoparts Tbk
13 PT Cahaya Kalbar Tbk
14 PT Colorpak Indonesia Tbk
15 PT Citra Tubindo Tbk
16 PT Davomas Abadi Tbk
17 PT Delta Djakarta Tbk
18 PT Darya Varia Laboratoria Tbk
19 PT Ekadharma International Tbk
20 PT Ever Shine Tex Tbk
21 PT Eterindo Wahanatama Tbk
22 PT Fast Food Indonesia Tbk
23 PT Fajar Surya Wisesa Tbk
24 PT Goodyear Indonesia Tbk
25 PT Gajah Tunggal Tbk
26 PT Hanjaya Mandala Sampoerna Tbk
27 PT Kageo Igar Jaya Tbk
28 PT Sumi Indo Kabel Tbk
29 PT Indocement Tunggal Prakarsa Tbk
30 PT Kimia Farma Tbk
31 PT Karwell Indonesia Tbk
32 PT Kedaung Setia Industrial Tbk
33 PT Kedaung Indah Can Tbk
34 PT Kalbe Farma Tbk
35 PT Lion Metal Works Tbk
36 PT Langgeng Makmur Industri Tbk
37 PT Lionmesh Prima Tbk
38 PT Multistrada Arah Sarana Tbk
39 PT Merck Tbk
40 PT Multi Bintang Indonesia Tbk
41 PT Mustika Ratu Tbk
42 PT Metrodata Electronics Tbk
43 PT Pan Brothers Tex Tbk
44 PT Pelangi Indah Canindo Tbk
45 PT Prasidha Aneka Niaga Tbk
46 PT Pioneerindo Gourmet International Tbk
47 PT Bentoel International Investama Tbk
48 PT Schering Plough Indonesia Tbk
49 PT Sekar Laut Tbk
50 PT Sinar Mas Agro Resources&Technology (SMART) Tbk
51 PT Semen Gresik (Persero ) Tbk
52 PT Sorini Agro Asia Corporindo Tbk
53 PT Suparma Tbk
54 PT Indo Acidatama Tbk
55 PT Siantar Top Tbk
56 PT Sumalindo Lestari Jaya Tbk
57 PT Tunas Baru Lampung Tbk
58 PT Mandom Indonesia Tbk
59 PT Tira Austenite Tbk
60 PT Tirta Mahakam Resources Tbk
61 PT Surya Toto Indonesia Tbk
62 PT Trias Sentosa Tbk
63 PT Tunas Ridean Tbk
64 PT Ultra Jaya Milk Industry & Trading Company Tbk
65 PT Unggul Indah Cahaya Tbk
66 PT United Tractor Tbk
67 PT Unilever Indonesia Tbk
68 PT Voksel Elektric Tbk
Sumber: Data idx Tahun 2008
A-6. Perusahaan yang Tepat Waktu dan Tidak Tepat Waktu Tahun 2009
No. Perusahaan yang Tepat Waktu Perusahaan yang Tidak Tepat Waktu
1 PT Akasha Wira International Tbk PT Tiga Pilar Sejahtera Food Tbk
2 PT Aneka Kemasindo Utama Tbk PT Fast Food Indonesia Tbk
3 PT AKR Corporindo Tbk PT Apac Citra Centertex Tbk
4 PT Alumindo Light Metal Industry Tbk PT Nipress Tbk
5 PT Asahimas Flat Glass Tbk
6 PT Asiaplast Industries Tbk
7 PT Argo Pantes Tbk
8 PT Arwana Citramulia Tbk
9 PT Astra Graphia Tbk
10 PT Astra Internasional Tbk
11 PT Astra Otoparts Tbk
12 PT Cahaya Kalbar Tbk
13 PT Colorpak Indonesia Tbk
14 PT Citra Tubindo Tbk
15 PT Davomas Abadi Tbk
16 PT Delta Djakarta Tbk
17 PT Darya Varia Laboratoria Tbk
18 PT Ekadharma International Tbk
19 PT Ever Shine Tex Tbk
20 PT Eterindo Wahanatama Tbk
21 PT Fajar Surya Wisesa Tbk
22 PT Goodyear Indonesia Tbk
23 PT Gajah Tunggal Tbk
24 PT Hanjaya Mandala Sampoerna Tbk
25 PT Kageo Igar Jaya Tbk
26 PT Sumi Indo Kabel Tbk
27 PT Indocement Tunggal Prakarsa Tbk
28 PT Kimia Farma Tbk
29 PT Karwell Indonesia Tbk
30 PT Kedaung Setia Industrial Tbk
31 PT Kedaung Indah Can Tbk
32 PT Kalbe Farma Tbk
33 PT Lion Metal Works Tbk
34 PT Langgeng Makmur Industri Tbk
35 PT Lionmesh Prima Tbk
36 PT Multistrada Arah Sarana Tbk
37 PT Merck Tbk
38 PT Multi Bintang Indonesia Tbk
39 PT Mustika Ratu Tbk
40 PT Metrodata Electronics Tbk
41 PT Pan Brothers Tex Tbk
42 PT Pelangi Indah Canindo Tbk
43 PT Prasidha Aneka Niaga Tbk
44 PT Pioneerindo Gourmet International Tbk
45 PT Bentoel International Investama Tbk
46 PT Schering Plough Indonesia Tbk
47 PT Sekar Laut Tbk
48 PT Sinar Mas Agro Resources&Technology (SMART) Tbk
49 PT Semen Gresik (Persero ) Tbk
50 PT Sorini Agro Asia Corporindo Tbk
51 PT Suparma Tbk
52 PT Indo Acidatama Tbk
53 PT Siantar Top Tbk
54 PT Sumalindo Lestari Jaya Tbk
55 PT Tunas Baru Lampung Tbk
56 PT Mandom Indonesia Tbk
57 PT Tira Austenite Tbk
58 PT Tirta Mahakam Resources Tbk
59 PT Surya Toto Indonesia Tbk
60 PT Trias Sentosa Tbk
61 PT Tunas Ridean Tbk
62 PT Ultra Jaya Milk Industry & Trading Company Tbk
63 PT Unggul Indah Cahaya Tbk
64 PT United Tractor Tbk
65 PT Unilever Indonesia Tbk
66 PT Voksel Elektric Tbk
Sumber: Data idx Tahun 2009 A-7. Perusahaan yang Tepat Waktu dan Tidak Tepat Waktu Tahun
2010
No. Perusahaan yang Tepat Waktu Perusahaan yang Tidak Tepat Waktu
1 PT Akasha Wira International Tbk PT Asahimas Flat Glass Tbk
2 PT Tiga Pilar Sejahtera Food Tbk PT Siantar Top Tbk
3 PT Aneka Kemasindo Utama Tbk PT Sumalindo Lestari Jaya Tbk
4 PT AKR Corporindo Tbk
5 PT Alumindo Light Metal Industry Tbk
6 PT Asiaplast Industries Tbk
7 PT Argo Pantes Tbk
8 PT Arwana Citramulia Tbk
9 PT Astra Graphia Tbk
10 PT Astra Internasional Tbk
11 PT Astra Otoparts Tbk
12 PT Cahaya Kalbar Tbk
13 PT Colorpak Indonesia Tbk
14 PT Citra Tubindo Tbk
15 PT Davomas Abadi Tbk
16 PT Delta Djakarta Tbk
17 PT Darya Varia Laboratoria Tbk
18 PT Ekadharma International Tbk
19 PT Ever Shine Tex Tbk
20 PT Eterindo Wahanatama Tbk
21 PT Fast Food Indonesia Tbk
22 PT Fajar Surya Wisesa Tbk
23 PT Goodyear Indonesia Tbk
24 PT Gajah Tunggal Tbk
25 PT Hanjaya Mandala Sampoerna Tbk
26 PT Kageo Igar Jaya Tbk
27 PT Sumi Indo Kabel Tbk
28 PT Indocement Tunggal Prakarsa Tbk
29 PT Kimia Farma Tbk
30 PT Karwell Indonesia Tbk
31 PT Kedaung Setia Industrial Tbk
32 PT Kedaung Indah Can Tbk
33 PT Kalbe Farma Tbk
34 PT Lion Metal Works Tbk
35 PT Langgeng Makmur Industri Tbk
36 PT Lionmesh Prima Tbk
37 PT Multistrada Arah Sarana Tbk
38 PT Merck Tbk
39 PT Multi Bintang Indonesia Tbk
40 PT Mustika Ratu Tbk
41 PT Metrodata Electronics Tbk
42 PT Apac Citra Centertex Tbk
43 PT Nipress Tbk
44 PT Pan Brothers Tex Tbk
45 PT Pelangi Indah Canindo Tbk
46 PT Prasidha Aneka Niaga Tbk
47 PT Pioneerindo Gourmet International Tbk
48 PT Bentoel International Investama Tbk
49 PT Schering Plough Indonesia Tbk
50 PT Sekar Laut Tbk
51 PT Sinar Mas Agro Resources&Technology (SMART) Tbk
52 PT Semen Gresik (Persero ) Tbk
53 PT Sorini Agro Asia Corporindo Tbk
54 PT Suparma Tbk
55 PT Indo Acidatama Tbk
56 PT Tunas Baru Lampung Tbk
57 PT Mandom Indonesia Tbk
58 PT Tira Austenite Tbk
59 PT Tirta Mahakam Resources Tbk
60 PT Surya Toto Indonesia Tbk
61 PT Trias Sentosa Tbk
62 PT Tunas Ridean Tbk
63 PT Ultra Jaya Milk Industry & Trading Company Tbk
64 PT Unggul Indah Cahaya Tbk
65 PT United Tractor Tbk
66 PT Unilever Indonesia Tbk
67 PT Voksel Elektric Tbk
Sumber: Data idx 2010
Lampiran B B-1. Tabel Pengolahan Data untuk Perusahaan Sampel Tahun 2007
27 IGAR 4,68 63,10
31 KARW 1,99 53,23
1
30 KAEF 3,76 90,02
1
1
29 INTP 9,76 65,14
1
1
28 IKBI 13,15 88,06
1
1
32 KDSI 2,68 49,13
1
26 HMSP 23,11 97,95
1
1
25 GJTL 1,07 27,90
1
1
24 GDYR 7,31 85,00
1
1
23 FASW 3,24 52,4
1
1
1
39 MERK 27,03 74,00
1
1
42 MTDL 2,45 12,93
1
41 MRAT 3,52 71,26
1
1
40 MLBI 13,57 75,94
1
1
1
33 KICI 19,61 44,00
38 MASA 1,62 27,70
1
37 LMSH 9,46 25,54
1
36 LMPI 2,33 17,78
1
35 LION 11,71 28,85
1
1
34 KLBF 13,73 9,54
1
1
No. Kode Perusahaan ROA OWN KAP TIME
1 ADES -86,62 91,94
1
1
10 ASGR 11,54 76,87
1
1
9 ARNA 6,89 25,28
1
8 ARGO -9,60 29,35
1
7 APLI -1,55 54,06
1
6 AMFG 8,61 43,86
11 ASII 10,26 50,11
1
1
5 ALMI 2,31 36,59
1
1
4 AKRA 5,47 71,24
1
3 AKKU -0,07 64,57
1
2 AISA 1,99 24,2
1
1
1
1
17 DLTA 7,99 58,3
21 ETWA 1,52 21,83
1
1
20 ESTI -2,83 52,06
1
19 EKAD 4,98 74,37
1
1
18 DVLA 8,90 92,66
1
1
1
12 AUTO 13,17 86,72
16 DAVO 5,39 23,17
1
1
15 CTBN 13,71 27,75
1
14 CLPI 5,82 58,20
1
1
13 CEKA 4,02 61,71
1
1
22 FAST 16,29 43,84
43 MYTX -2,16 58,77
1 Sumber: Data idx Tahun 2007
1
1
4 AKRA 4,31 71,11
1
3 AKKU -18,95 64,57
1
2 AISA 2,82 19,41
1
1 ADES -8,22 91,94
No. Kode Perusahaan ROA OWN KAP TIME
70 VOKS 6,67 28,95
1
1
1
69 UNVR 36,79 85,00
1
1
68 UNTR 11,48 58,45
1
67 UNIC 1,27 47,31
1
66 ULTJ 2,22 22,24
5 ALMI 0,28 36,59
1
65 TURI 5,67 48,47
1
1
14 CLPI 7,77 58,20
1
1
13 CEKA 4,60 87,02
1
1
12 AUTO 14,22 93,91
1
11 ASII 11,38 50,11
1
6 AMFG 11,37 43,86
10 ASGR 7,43 76,87
1
1
9 ARNA 7,38 25,28
1
8 ARGO -10,93 29,35
1
7 APLI -1,75 54,06
1
1
1
1
1
49 RMBA 6,29 41,73
53 SMGR 20,85 51,01
1
52 SMAR 12,26 95,21
1
51 SKLT 3,14 27,00