Pengaruh Rotasi Kantor Akuntan Publik Mandatory dan Voluntary terhadap Kualitas Audit dengan Ukuran KAP sebagai Variabel Pemoderasi pada perusahaan yang terdaftar di BEI 2012-2014

4. LAMPIRAN
5. Lampiran 1
6. Proses Seleksi Sampel Berdasarkan Kriteria
No
1
2
3
4
5
6
7
8
9

Kode
AALI
ABBA
ABDA
ABMM
ACES
ACST

ADES
ADHI
ADMF

10
11
12

ADMG
ADRO
AGRO

13
14

AGRS
AHAP

15
16

17
18
19
20
21
22
23

AIMS
AISA
AKKU
AKPI
AKRA
AKSI
ALDO
ALKA
ALMI

24
25

26
27

ALTO
AMAG
AMFG
AMIN

28
29
30

AMRT
ANJT
ANTM

Nama Emiten
Astra Agro Lestari Tbk
Mahaka Media Tbk
Asuransi Bina Dana Arta Tbk

ABM Investama Tbk
Ace Hardware Indonesia Tbk
Acset Indonusa Tbk
Akasha Wira International Tbk
Adhi Karya (Persero) Tbk
Adira Dinamika Multi Finance
Tbk
Polychem Indonesia Tbk
Adaro Energy Tbk
Bank Rakyat Indonesia
Agroniaga Tbk
Bank Agris Tbk
Asuransi Harta Aman Pratama
Tbk
Akbar Indomakmur Stimec Tbk
Tiga Pilar Sejahtera Food Tbk
Alam Karya Unggul Tbk
Argha Karya Prima Ind. Tbk
AKR Corporindo Tbk
Majapahit Securities Tbk

Alkindo Naratama Tbk
Alakasa Industrindo Tbk
Alumindo Light Metal Industry
Tbk
Tri Banyan Tirta Tbk
Asuransi Multi Artha Guna Tbk
Asahimas Flat Glass Tbk
Ateliers Mecaniques
D'Indonesie Tbk
Sumber Alfaria Trijaya Tbk
Austindo Nusantara Jaya Tbk.
Aneka Tambang (Persero) Tbk

K1

K2

K3

K4

X

K5
X

Ket
Sampel 1

X
X

X
X
X
X

X
X
X
X

Sampel 2

X

X

X
X

X
X

X

X
X
X

X
X

X

X
X

X
X

X
X

X
X

X
X
Sampel 3

X

X

X
X
X
X
X
X

X
X
X
X
X
X

X

X
X

X
X

X
X
X
X

X

X
X

X
X

X
X

X

Sampel 4

Universitas Sumatera Utara

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
63
64
65
66
67
68

APEX
APIC
APII
APLI
APLN
APOL
ARGO
ARII
ARNA
ARTA
ARTI
ARTO
ASBI
ASDM
ASGR
ASII
ASJT
ASMI
ASRI
ASRM
ASSA
ATIC
ATPK
AUTO
BABP
BACA
BAJA
BALI
BAPA
BATA
BAYU
BBCA
BBHI
BBKP
BBLD
BBMD
BBNI
BBNP

Apexindo Pratama Duta Tbk
Pacific Strategic Financial Tbk
Arita Prima Indonesia Tbk
Asiaplast Industries Tbk
Agung Podomoro Land Tbk
Arpeni Pratama Ocean Line Tbk
Argo Pantes Tbk
Atlas Resources Tbk
Arwana Citramulia Tbk
Arthavest Tbk
Ratu Prabu Energi Tbk
Bank Artos Indonesia Tbk
Asuransi Bintang Tbk
Asuransi Dayin Mitra Tbk
Astra Graphia Tbk
Astra International Tbk
Asuransi Jasa Tania Tbk
Asuransi Mitra Maparya Tbk
Alam Sutera Reality Tbk
Asuransi Ramayana Tbk
Adi Sarana Armada Tbk
Anabatic Technologies Tbk
Bara Jaya Internasional Tbk
Astra Otoparts Tbk
Bank MNC Internasional Tbk
Bank Capital Indonesia Tbk
Saranacentral Bajatama Tbk
Bali Towerindo Sentra Tbk
Bekasi Asri Pemula Tbk
Sepatu Bata Tbk
Bayu Buana Tbk
Bank Central Asia Tbk
Bank Harda Internasional Tbk
Bank Bukopin Tbk
Buana Finance Tbk
Bank Mestika Dharma Tbk
Bank Negara Indonesia Tbk
Bank Nusantara Parahyangan
Tbk

X
X

X

X
X
X
X
X

X
X
X
X
X
Sampel 5

X

X
X

X

X
X
X

X

X
X
X

X

X
X
X

X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X

X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
Sampel 6

X

X

X
X
X
X
X
X
X

X
X
X
X
X
X
X
X
X

X
X
X
X
X
X
X
X
X

Universitas Sumatera Utara

69

BBRI

70

BBRM

71

BBTN

72
73
74
75
76
77
78

BBYD
BCAP
BCIC
BCIP
BDMN
BEKS
BEST

79
80
81
82

BFIN
BHIT
BIKA
BIMA

83
84
85
86
87
88

BINA
BIPI
BIPP
BIRD
BISI
BJBR

89

BJTM

90
91
92
93
94
95
96
97
98
99
100
101
102

BKDP
BKSL
BKSW
BLTA
BLTZ
BMAS
BMRI
BMSR
BMTR
BNBA
BNBR
BNGA
BNII

Bank Rakyat Indonesia
(Persero) Tbk
Pelayaran Nasional Bina Buana
Raya Tbk
Bank Tabungan Negara
(Persero) Tbk
Bank Yudha Bhakti Tbk
Bhakti Capital Indonesia Tbk
Bank J Trust Indonesia Tbk
Bumi Citra Permai Tbk
Bank Danamon Indonesia Tbk
Bank Pundi Indonesia Tbk
Bekasi Fajar Industrial Estate
Tbk
BFI Finance Indonesia Tbk
Bhakti Investama Tbk
Binakarya Jasa Abadi Tbk
Primarindo Asia Infrastructure
Tbk
Bank Ina Perdana Tbk
Benakat Integra Tbk
Bhuwanatala Indah Permai Tbk
Blue Bird Tbk
Bisi International Tbk
Bank Pembangunan Daerah
Jawa Barat Banten Tbk
Bank Pembangunan Daerah
Jawa Timur Tbk
Bukit Darmo Property Tbk
Sentul City Tbk
Bank QNB Indonesia Tbk
Berlian Laju Tanker Tbk
Graha Layar Prima Tbk
Bank Maspion Indonesia Tbk
Bank Mandiri (Persero) Tbk
Bintang Mitra Semestaraya Tbk
Global Mediacom Tbk
Bank Bumi Arta Tbk
Bakrie dan Brothers Tbk
Bank CIMB Niaga Tbk
Bank Maybank Indonesia Tbk

X

X

X

X

X

X

X

X

X

X
X
X
X
X
X

X
X
X
X
X
X
X

X
X
X
X
X
X
X

X

X
X
X

X
X
X
X

X
X
X
X

X

X

X

X
X
X

X
X
X
X

X
X
X
X
X
X

X

X

X

X
X
X
X
X
X
X
X
X
X
X
X
X

X
X
X
X
X
X
X
X
X
X
X
X
X

X

X

X

X
X
X

X

X
X
X

X
X
X
X

Universitas Sumatera Utara

103
104
105

BNLI
BOLT
BORN

106

BPII

107

BPFI

108
109
110
111
112
113
114
115
116
117
118
119
120

BRAM
BRAU
BRMS
BRNA
BRPT
BSDE
BSIM
BSSR
BSWD
BTEK
BTEL
BTON
BTPN

121
122
123
124
125
126
127
128
129

BUDI
BUKK
BULL
BUMI
BUVA
BVIC
BWPT
BYAN
CANI

130
131
132

CASS
CEKA
CENT

133
134
135
136
137

CFIN
CINT
CITA
CKRA
CLPI

Bank Permata Tbk
Garuda Metalindo Tbk
Borneo Lumbung Energi dan
Metal Tbk
Batavia Prosperindo
International Tbk
Batavia Prosperindo Finance
Tbk
Indo Kordsa Tbk
Berau Coal Energy Tbk
Bumi Resources Minerals Tbk
Berlina Tbk
Barito Pacific Tbk
Bumi Serpong Damai Tbk
Bank Sinarmas Tbk
Baramulti Suksessarana Tbk
Bank of India Indonesia Tbk
Bumi Teknokultura Unggul Tbk
Bakrie Telecom Tbk
Betonjaya Manunggal Tbk
Bank Tabungan Pensiunan
Nasional Tbk
Budi Acid Jaya Tbk
Bukaka Tehnik Utama Tbk
Buana Listya Tama Tbk
Bumi Resources Tbk
Bukit Uluwatu Villa Tbk
Bank Victoria International Tbk
Eagle High Plantations Tbk
Bayan Resources Tbk
Capitol Nusantara Indonesia
Tbk
Cardig Aero Services Tbk
Wilmar Cahaya Indonesia Tbk
Centratama Telekomunikasi
Indonesia Tbk
Clipan Finance Indonesia Tbk
Chitose International Tbk
Cita Mineral Investindo Tbk
Cakra Mineral Tbk
Colorpak Indonesia Tbk

X

X
X

X
X

X
X

X
X
X

X
X
X

X

X

X

X

X
X
X

X
X
X
X
X
X
X
X
X
X

X
X
X
X
X

Sampel 7

X
X

X

X

X
X

X
X
X

X

X

X
X
X
X
X

X
X
X
X
X
X
X
X
X
X
X
Sampel 8

X
X

X
X

X
X

X
X

X
X
Sampel 9

X

X

X
X

X
X

Universitas Sumatera Utara

138

CMNP

139
140

CMPP
CNKO

Citra Marga Nusaphala Persada
Tbk
Rimau Multi Putra Pratama Tbk
Exploitasi Energi Indonesia Tbk

141
142

CNTX
COWL

Centex Tbk
Cowell Development Tbk

143

CPGT

144

CPIN

145

CPRO

Citra Maharlika Nusantara
Corpora Tbk
Charoen Pokphand Indonesia
Tbk
Central Proteina Prima Tbk

146
147
148
149
150
151
152

CSAP
CTBN
CTRA
CTRP
CTRS
CTTH
DAJK

153
154
155
156
157
158
159
160
161
162

DART
DEFI
DEWA
DGIK
DILD
DKFT
DLTA
DMAS
DNAR
DNET

163
164
165
166

DOID
DPNS
DPUM
DSFI

167
168
169
170

DSNG
DSSA
DUTI
DVLA

Catur Sentosa Adiprana Tbk
Citra Tubindo Tbk
Ciputra Development Tbk
Ciputra Property Tbk
Ciputra Surya Tbk
Citatah Tbk
Dwi Aneka Jaya Kemasindo
Tbk
Duta Anggada Realty Tbk
Danasupra Erapacific Tbk
Darma Henwa Tbk
Nusa Konstruksi Enjiniring Tbk
Intiland Development Tbk
Central Omega Resources Tbk
Delta Djakarta Tbk
Puradelta Lestari Tbk
Bank Dinar Indonesia Tbk
Indoritel Makmur Internasional
Tbk
Delta Dunia Makmur Tbk
Duta Pertiwi Nusantara Tbk
Dua Putra Utama Makmur Tbk
Dharma Samudera Fishing Ind
Tbk
Dharma Satya Nusantara Tbk
Dian Swastatika Sentosa Tbk
Duta Pertiwi Tbk
Darya-Varia Laboratoria Tbk

Sampel
10
X

X
Sampel
11

X

X
Sampel
12

X

X

X

X

X

X
Sampel
13

X

X
X

X
X
X
X

X

X
X

X
X
X

X
X
X
X
X
X
X

X
X
X
X
X
X
X

X
X
X
X
X
X
X
X
X
X

X
X
X
X
X
X
X
X
X
X

X
X
X
X

X
X
X
X

X
X
X
X

X
X
X
X

Universitas Sumatera Utara

171

DYAN

172
173
174
175
176

ECII
EKAD
ELSA
ELTY
EMDE

Dyandra Media International
Tbk
Electronic City Indonesia Tbk
Ekadharma International Tbk
Elnusa Tbk
Bakrieland Development Tbk
Megapolitan Developments Tbk

X

177
178
179
180
181
182
183
184

EMTK
ENRG
EPMT
ERAA
ERTX
ESSA
ESTI
ETWA

Elang Mahkota Teknologi Tbk
Energi Mega Persada Tbk
Enseval Putra Megatrading Tbk
Erajaya Swasembada Tbk
Eratex Djaja Tbk
Surya Esa Perkasa Tbk
Ever Shine Textile Industry Tbk
Eterindo Wahanatama Tbk

X
X
X
X
X
X
X

185
186
187
188
189

EXCL
FAST
FASW
FISH
FMII

XL Axiata Tbk
Fast Food Indonesia Tbk
Fajar Surya Wisesa Tbk
FKS Multi Agro Tbk
Fortune Mate Indonesia Tbk

X
X
X

190
191
192
193

FORU
FPNI
FREN
GAMA

Fortune Indonesia Tbk
Lotte Chemical Titan Tbk
Smartfren Telecom Tbk
Gading Development Tbk

X
X
X

194
195
196

GDST
GDYR
GEMA

Gunawan Dianjaya Steel Tbk
Goodyear Indonesia Tbk
Gema Grahasarana Tbk

197
198
199
200
201
202
203

GEMS
GGRM
GIAA
GJTL
GLOB
GMCW
GMTD

204

GOLD

Golden Energy Mines Tbk
Gudang Garam Tbk
Garuda Indonesia (Persero) Tbk
Gajah Tunggal Tbk
Global Teleshop Tbk
Grahamas Citrawisata Tbk
Gowa Makassar Tourism
Development Tbk
Golden Retailindo Tbk

X

X

X

X

X
X
X
X

X
X
X
X
Sampel
14
X
X
X
X
X
X
X
Sampel
15
X
X
X
X
Sampel
16

X

X

X
X
X
Sampel
17

X

X

X
X

X
X
Sampel
18

X
X
X
X
X
X
X

X
X
X
X
X
X
X

X

X

Universitas Sumatera Utara

205
206
207
208

GOLL
GPRA
GREN
GSMF

Golden Plantation Tbk
Perdana Gapura Prima Tbk
Evergreen Invesco Tbk
Equity Development Investment
Tbk
Garda Tujuh Buana Tbk
Greenwood Sejahtera Tbk

209
210

GTBO
GWSA

211
212
213
214
215
216
217

GZCO
HADE
HDFA
HDTX
HERO
HEXA
HITS

218
219

HMSP
HOME

220
221
222

HOTL
HRUM
IATA

223
224
225

IBFM
IBST
ICBP

226
227
228

ICON
IDPR
IGAR

229
230

IIKP
IKAI

231
232

IKBI
IMAS

233
234
235

IMJS
IMPC
INAF

Inti Kapuas Arowana Tbk
Intikeramik Alamasri Industri
Tbk
Sumi Indo Kabel Tbk
Indomobil Sukses Internasional
Tbk
Indomobil Multi Jasa Tbk
Impack Pratama Industri Tbk
Indofarma Tbk

236

INAI

Indal Aluminium Industry Tbk

Gozco Plantations Tbk
HD Capital Tbk
Radana Bhaskara Finance Tbk
Panasia Indo Resources Tbk
Hero Supermarket Tbk
Hexindo Adiperkasa Tbk
Humpuss Intermoda
Transportasi Tbk
HM Sampoerna Tbk
Hotel Mandarine Regency Tbk
Saraswati Griya Lestari Tbk
Harum Energy Tbk
Indonesia Transport dan
Infrastructure Tbk
Intan Baruprana Finance Tbk
Inti Bangun Sejahtera Tbk
Indofood CBP Sukses Makmur
Tbk
Island Concepts Indonesia Tbk
Indonesia Pondasi Raya Tbk
Champion Pacific Indonesia Tbk

X
X

X

X
X
X
X

X
X
X
X

X

X
Sampel
19

X

X

X
X
X
X
X
X
X

X
X
X
X
X
X
X

X

X
Sampel
20

X

X

X

X

X
X
X

X
X
X

X
X
X

X
X

X
X
Sampel
21

X

X
X

X

X

X
X

X
X

X
X

X
X

X
X

X
X
Sampel
22

X

X

X

X

Universitas Sumatera Utara

237
238
239
240
241
242
243
244
245

INCI
INCO
INDF
INDR
INDS
INDX
INDY
INKP
INPC

246

INPP

247
248
249
250

INRU
INTA
INTD
INTP

251
252
253
254

INVS
IPOL
ISAT
ISSP

255
256
257
258
259
260

ITMA
ITMG
ITTG
JAWA
JECC
JIHD

261

JKON

262
263
264
265
266
267

JKSW
JPFA
JPRS
JRPT
JSMR
JSPT

268

JTPE

Intanwijaya Internasional Tbk
Vale Indonesia Tbk
Indofood Sukses Makmur Tbk
Indorama Synthetics Tbk
Indospring Tbk
Tanah Laut Tbk
Indika Energy Tbk
Indah Kiat Pulp dan Paper Tbk
Bank Artha Graha Internasional
Tbk
Indonesian Paradise Property
Tbk
Toba Pulp Lestari Tbk
Intraco Penta Tbk
Inter Delta Tbk
Indocement Tunggal Prakarsa
Tbk
Inovisi Infracom Tbk
Indopoly Swakarsa Industry Tbk
Indosat Tbk
Steel Pipe Industry of Indonesia
Tbk
Sumber Energi AndalanTbk
Indo Tambangraya Megah Tbk
Leo Investments Tbk
Jaya Agra Wattie Tbk
Jembo Cable Company Tbk
Jakarta International Hotels dan
Development Tbk
Jaya Konstruksi Manggala
Pratama Tbk
Jakarta Kyoei Steel Works Tbk
JAPFA Comfeed Indonesia Tbk
Jaya Pari Steel Tbk
Jaya Real Property Tbk
Jasa Marga Tbk
Jakarta Setiabudi Internasional
Tbk
Jasuindo Tiga Perkasa Tbk

269

KAEF

Kimia Farma (Persero) Tbk

X
X
X
X
X
X

X

X

X

X

X

X

X

X

X

X

X

X
X
X
X
X
X
X
X
X

X

X

X
X

X
X
X
X

X
X
X
X

X
X
X
X

X
X
X
X
X
X

X
X
X
X
X
X

X

X

X
X
X
X
X
X

X
X
X
X
X
X
Sampel
23
Sampel
24

Universitas Sumatera Utara

270
271
272

KARW
KBLI
KBLM

ICTSI Jasa Prima Tbk
KMI Wire and Cable Tbk
Kabelindo Murni Tbk

X

X
X

273
274

KBLV
KBRI

X
X

X
X

275
276

KDSI
KIAS

X

X

277
278
279
280
281
282
283
284
285
286

KICI
KIJA
KINO
KKGI
KLBF
KOBX
KOIN
KONI
KOPI
KPIG

First Media Tbk
Kertas Basuki Rachmat
Indonesia Tbk
Kedawung Setia Industrial Tbk
Keramika Indonesia Assosiasi
Tbk
Kedaung Indah Can Tbk
Kawasan Industri Jababeka Tbk
Kino Indonesia Tbk
Resource Alam Indonesia Tbk
Kalbe Farma Tbk
Kobexindo Tractors Tbk
Kokoh Inti Arebama Tbk
Perdana Bangun Pusaka Tbk
Mitra Energi Persada Tbk
MNC Land Tbk

287
288
289
290
291
292
293
294
295
296
297
298
299
300
301
302
303
304
305

KRAS
KRAH
KREN
LAMI
LAPD
LCGP
LEAD
LINK
LION
LMAS
LMPI
LMSH
LPCK
LPGI
LPIN
LPKR
LPLI
LPPF
LPPS

Krakatau Steel (Persero) Tbk
Grand Kartech Tbk
Kresna Graha Investama Tbk
Lamicitra Nusantara Tbk
Leyand International Tbk
Eureka Prima Jakarta Tbk
Logindo Samudramakmur Tbk
Link Net Tbk
Lion Metal Works Tbk
Limas Indonesia Makmur Tbk
Langgeng Makmur Industri Tbk
Lionmesh Prima Tbk
Lippo Cikarang Tbk
Lippo General Insurance Tbk
Multi Prima Sejahtera Tbk
Lippo Karawaci Tbk
Star Pacific Tbk
Matahari Department Store Tbk
Lippo Securities Tbk

Sampel
25

Sampel
26

X

X

X

X
X
X
X
X
X
X
X

X
X
X
X
X
X
X
X
X
Sampel
27

X
X
X

X

X

X

X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X

X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X

Universitas Sumatera Utara

306
307

LRNA
LSIP

308
309

LTLS
MAGP

310
311
312
313
314
315

MAIN
MAMI
MAPI
MARI
MASA
MAYA

316
317
318

MBAP
MBSS
MBTO

319

MCOR

320
321
322
323
324
325
326
327
328
329
330
331
332
333
334

MDIA
MDKA
MDLN
MDRN
MEDC
MEGA
MERK
META
MFIN
MFMI
MGNA
MICE
MIDI
MIKA
MIRA

335

MITI

336

MKNT

337
338

MKPI
MLBI

Eka Sari Lorena Transport Tbk
PP London Sumatra Indonesia
Tbk
Lautan Luas Tbk
Multi Agro Gemilang Plantation
Tbk
Malindo Feedmill Tbk
Mas Murni Indonesia Tbk
Mitra Adiperkasa Tbk
Mahaka Radio Integra Tbk
Multistrada Arah Sarana Tbk
Bank Mayapada Internasional
Tbk
Mitrabara Adiperdana Tbk
Mitrabahtera Segara Sejati Tbk
Martina Berto Tbk
Bank Windu Kentjana
International Tbk
Intermedia Capital Tbk
Merdeka Copper Gold Tbk
Modernland Realty Ltd Tbk
Modern Internasional Tbk
Medco Energi Internasional Tbk
Bank Mega Tbk
Merck Indonesia Tbk
Nusantara Infrastructure Tbk
Mandala Multifinance Tbk
Multifiling Mitra Indonesia Tbk
Magna Finance Tbk
Multi Indocitra Tbk
Midi Utama Indonesia Tbk
Mitra Keluarga Karyasehat Tbk
Mitra International Resources
Tbk
Mitra Investindo Tbk
Mitra Komunikasi Nusantara
Tbk
Metropolitan Kentjana Tbk
Multi Bintang Indonesia Tbk

X

X
X

X
X

X

X
Sampel
28

X

X

X

X

X
X
X
X
X
X

X
X
X
X
X
X

X
X

X
X
Sampel
29

X
X
X

X

X

X
X
X
X

X
X

X

X

X
X
X
X
X
X
X
X
X
X
X
X
X
X
X

X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
Sampel
30

X

X

X

X

X
Sampel
31

Universitas Sumatera Utara

339
340
341
342
343
344
345
346
347

MLIA
MLPL
MLPT
MMLP
MNCN
MPMX
MPPA
MRAT
MREI

348
349
350
351
352
353
354

MSKY
MTDL
MTFN
MTLA
MTRA
MTSM
MYOH

Mulia Industrindo Tbk
Multipolar Tbk
Multipolar Technology Tbk
Mega Manunggal Property Tbk
Media Nusantara Citra Tbk
Mitra Pinasthika Mustika Tbk
Matahari Putra Prima Tbk
Mustika Ratu Tbk
Maskapai Reasuransi Indonesia
Tbk
MNC Sky Vision Tbk
Metrodata Electronics Tbk
Capitalinc Investment Tbk
Metropolitan Land Tbk
Mitra Pemuda Tbk
Metro Realty Tbk
Samindo Resources Tbk

355
356

MYOR
MYRX

Mayora Indah Tbk
Hanson Interntional Tbk

357

MYTX

APAC Citra Centertex Tbk

358
359
360
361

NAGA
NELY
NIKL
NIPS

Bank Mitraniaga Tbk
Pelayaran Nelly Dwi Putri Tbk
Pelat Timah Nusantara Tbk
Nipress Tbk

362
363
364
365
366

NIRO
NISP
NOBU
OCAP
OKAS

367
368
369
370
371
372
373

OMRE
PADI
PAFI
PALM
PANR
PANS
PBRX

Nirvana Development Tbk
Bank OCBC NISP Tbk Tbk
Bank Nationalnobu Tbk
Onix Capital Tbk
Ancora Indonesia Resources
Tbk
Indonesia Prima Property Tbk
Minna Padi Investama Tbk
Panasia Filament Inti Tbk
Provident Agro Tbk
Panorama Sentrawisata Tbk
Panin Sekuritas Tbk
Pan Brothers Tbk

X
X
X

X

X

X

X
X
X
X
X
X
X
X
X

X
X
X
X
X
X
X
X
X

X
X
X
X
X
X

X
X
X
X
X
X
Sampel
32

X

X
Sampel
33
Sampel
34

X

X

X
X

X
X
X
Sampel
35

X

X

X
X
X
X
X

X
X
X
X
X

X
X
X
X
X
X

X
X
X
X
X
X
X

Universitas Sumatera Utara

374
375
376

PDES
PEGE
PGAS

X
X
X

PICO

Destinasi Tirta Nusantara Tbk
Panca Global Securities Tbk
Perusahaan Gas Negara
(Persero) Tbk
Pembangunan Graha Lestari
Tbk
Pelangi Indah Canindo Tbk

377

PGLI

378
379
380

PJAA
PKPK

Pembangunan Jaya Ancol Tbk
Perdana Karya Perkasa Tbk

X

381

PLAS

Polaris Investama Tbk

382
383
384
385
386
387
388
389

PLIN
PNBN
PNBS
PNIN
PNLF
PNSE
POLY
POOL

Plaza Indonesia Realty Tbk
Bank Pan Indonesia Tbk
Bank Panin Syariah Tbk
Paninvest Tbk
Panin Financial Tbk
Pudjiadi & Sons Tbk
Asia Pacific Fibers Tbk
Pool Advista Indonesia Tbk

390
391

PPRO
PRAS

PP Properti Tbk
Prima Alloy Steel Universal Tbk

392
393
394
395

PSAB
PSDN
PSKT
PTBA

396
397
398
399
400

PTIS
PTPP
PTRO
PTSN
PTSP

401
402
403
404
405
406

PUDP
PWON
PYFA
RAJA
RALS
RANC

J Resources Asia Pasifik Tbk
Prasidha Aneka Niaga Tbk
Pusako Tarinka Tbk
Tambang Batubara Bukit Asam
Tbk
Indo Straits Tbk
PP (Persero) Tbk
Petrosea Tbk
Sat Nusapersada Tbk
Pioneerindo Gourmet
International Tbk
Pudjiadi Prestige Tbk
Pakuwon Jati Tbk
Pyridam Farma Tbk
Rukun Raharja Tbk
Ramayana Lestari Sentosa Tbk
Supra Boga Lestari Tbk

X
X
X
Sampel
36
Sampel
37
X
Sampel
38
Sampel
39

X

X
X
X
X

X
X
X
X
X
X

X
X
X
X
X
X
X
Sampel
40

X

X

X
Sampel
41

X
X
X
X

X
X
X
X

X
X
X

X
X
X
X
X

X
X
X
X

X

X
X

X
X
X
X
X
X

Universitas Sumatera Utara

407

RBMS

408
409
410
411
412

RDTX
RELI
RICY
RIGS
RIMO

413

RMBA

414

Ristia Bintang Mahkotasejati
Tbk
Roda Vivatex Tbk
Reliance Securities Tbk
Ricky Putra Globalindo Tbk
Rig Tenders Tbk
Rimo International Lestari Tbk

Sampel
42

X

X
X

X
X
X

Sampel
43
X

RODA

Bentoel International Investama
Tbk
Pikko Land Development Tbk

415
416
417

ROTI
RUIS
SAFE

Nippon Indosari Corpindo Tbk
Radiant Utama Interinsco Tbk
Steady Safe Tbk

X
X

418

SAME

419
420

SCBD
SCCO

421
422

SCMA
SCPI

423

SDMU

Sarana Meditama Metropolitan
Tbk
Danayasa Arthatama Tbk
Supreme Cable Manufacturing
Corporation Tbk
Surya Citra Media Tbk
Merck Sharp Dohme Pharma
Tbk
Sidomulyo Selaras Tbk

424

SDPC

425

SDRA

426
427
428

SGRO
SHID
SIAP

429

SIDO

430

SILO

431
432
433
434
435

SIMA
SIMM
SIMP
SIPD
SKBM

X
Sampel
44
X
X
Sampel
45

X

X

X

X
X

X
X

X
X

X
X
Sampel
46

Millennium Pharmacon
International Tbk
Bank Woori Saudara Indonesia
1906 Tbk
Sampoerna Agro Tbk
Hotel Sahid Jaya Tbk
Sekawan Intipratama Tbk
Industri Jamu dan Farmasi Sido
Muncul Tbk
Siloam International Hospital
Tbk
Siwani Makmur Tbk
Surya Intrindo Makmur Tbk
Salim Ivomas Pratama Tbk
Sierad Produce Tbk
Sekar Bumi Tbk

X
X
X
X

X

X

X

X

X
X

X
X
Sampel
47

X

X

X

X

X

X

X
X
X
X
X

X
X
X
X
X

Universitas Sumatera Utara

436
437
438
439
440
441
442
443
444
445
446
447
448

SKLT
SKYB
SMAR
SMBR
SMCB
SMDM
SMDR
SMGR
SMMA
SMMT
SMRA
SMRU
SMSM

Sekar Laut Tbk
Skybee Tbk
SMART Tbk
Semen Baturaja Tbk
Holcim Indonesia Tbk
Suryamas Dutamakmur Tbk
Samudera Indonesia Tbk
Semen Indonesia (Persero) Tbk
Sinar Mas Multiartha Tbk
Golden Eagle Energy Tbk
Summarecon Agung Tbk
SMR Utama Tbk
Selamat Sempurna Tbk

449

SOBI

450
451

SOCI
SONA

452
453

SPMA
SQBB

454
455
456
457
458
459
460
461

SQMI
SRAJ
SRIL
SRSN
SRTG
SSIA
SSMS
SSTM

462
463
464
465
466
467
468
469
470

STAR
STTP
SUGI
SULI
SUPR
TALF
TARA
TAXI
TBIG

Sorini Agro Asia Corporindo
Tbk
Soechi Lines Tbk
Sona Topas Tourism Industry
Tbk
Suparma Tbk
Taisho Pharmaceutical
Indonesia Tbk
Renuka Coalindo Tbk
Sejahteraraya Anugrahjaya Tbk
Sri Rejeki Isman Tbk
Indo Acidatama Tbk
Saratoga Investama Sedaya Tbk
Surya Semesta Internusa Tbk
Sawit Sumbermas Sarana Tbk
Sunson Textile Manufacturer
Tbk
Star Petrcohem Tbk
Siantar Top Tbk
Sugih Energy Tbk
SLJ Global Tbk
Solusi Tunas Pratama Tbk
Tunas Alfin Tbk
Sitara Propertindo Tbk
Express Transindo Utama Tbk
Tower Bersama Infrastructure
Tbk

X

X

X

X
X

X
X
X
X
X
X
X
X
X
X
X
X

X
X
X
X
X
X
X
X
X
X
X
X
Sampel
48

X

X

X

X

X

X
X

X
X

X

X

X
X

X
X

X

X

X

X

X

X
√
X

X
X
X
X
X
X
X

X
X
X
X
X
X
X

X

X

Sampel
49
X
X

X
X
X
X

X
X

X
X
X
X
X
X
X
X
X

X
X
X
X
X
X
X
X
X

Universitas Sumatera Utara

471
472
473
474
475
476
477
478

TBLA
TBMS
TCID
TELE
TFCO
TGKA
TIFA
TINS

Tunas Baru Lampung Tbk
Tembaga Mulia Semanan Tbk
Mandom Indonesia Tbk
Tiphone Mobile Indonesia Tbk
Tifico Fiber Indonesia Tbk
Tigaraksa Satria Tbk
Tifa Finance Tbk
Timah (Persero) Tbk

479

TIRA

Tira Austenite Tbk

480

TIRT

Tirta Mahakam Resources Tbk

481
482
483

TKGA
TKIM
TLKM

484
485
486
487
488
489
490
491
492
493
494

TMAS
TMPI
TMPO
TOBA
TOTL
TOTO
TOWR
TPIA
TPMA
TRAM
TRIL

Permata Prima Sakti Tbk.
Pabrik Kertas Tjiwi Kimia Tbk
Telekomunikasi Indonesia
(Persero) Tbk
Pelayaran Tempuran Mas Tbk
Sigmagold Inti Perkasa Tbk
Tempo Inti Media Tbk
Toba Bara Sejahtra Tbk
Total Bangun Persada Tbk
Surya Toto Indonesia Tbk
Sarana Menara Nusantara Tbk
Chandra Asri Petrochemical Tbk
Trans Power Marine Tbk
Trada Maritime Tbk
Triwira Insanlestari Tbk

495
496
497
498
499

TRIM
TRIO
TRIS
TRST
TRUB

500
501
502
503

TRUS
TSPC
TURI
ULTJ

Trimegah Securities Tbk
Trikomsel Oke Tbk
Trisula International Tbk
Trias Sentosa Tbk
Truba Alam Manunggal
Engineering Tbk
Trust Finance Indonesia Tbk
Tempo Scan Pacific Tbk
Tunas Ridean Tbk
Ultra Jaya Milk Industry Tbk

504

UNIC

Unggul Indah Cahaya Tbk

X

X

X

X
X
X
X
X
X
X

X
X
X
X
X
X
X
Sampel
50
Sampel
51
Sampel
52

X

X

X
X

X

X

X
X
X
X
X
X
X
X
X

X

X
X
X
X
X
X
X
X
X
X
X
X
X
Sampel
53

X

X
X
X
X
X

X
X
X
X
X

X
X
X

X
X
X
Sampel
54

X

X

Universitas Sumatera Utara

505

UNIT

Nusantara Inti Corpora Tbk

506

UNSP

507
508

UNTR
UNTX

Bakrie Sumatera Plantations
Tbk
United Tractors Tbk
Unitex Tbk

509

UNVR

Unilever Indonesia Tbk

510
511
512

VICO
VINS
VIVA

Victoria Investama Tbk
Victoria Insurance Tbk
Visi Media Asia Tbk

513

VOKS

Voksel Electric Tbk

514
515
516

VRNA
WAPO
WEHA

517

WICO

518
519
520
521

WIIM
WIKA
WINS
WOMF

522
523
524

WSKT
WTON
YPAS

Verena Multi Finance Tbk
Wahana Pronatural Tbk
Weha Transportasi Indonesia
Tbk
Wicaksana Overseas
International Tbk
Wismilak Inti Makmur Tbk
Wijaya Karya Tbk
Wintermar Offshore Marine Tbk
Wahana Ottomitra Multiartha
Tbk
Waskita Karya (Persero) Tbk
Wijaya Karya Beton Tbk
Yanaprima Hastapersada Tbk

525
526

YULE
ZBRA

Yulie Sekurindo Tbk
Zebra Nusantara Tbk

Sampel
55
X

X

X

X
Sampel
56
Sampel
57

X
X

X
X

X
X
Sampel
58
Sampel
59

X

X
X
X

X
X
X

X
X
X

X

X

X
X
X

X
X
X
X

X
X

X
X
Sampel
60

X

X

X
Sampel
61

Universitas Sumatera Utara

No

Kode

Emiten

Lampiran 2
Sampel Perusahaan

Universitas Sumatera Utara

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
38
39
40
41
42
45
46

ABBA
ADES
AKKU
ANTM
APOL
BAPA
BTEL
CASS
CITA
CMNP
CNKO
COWL
CPRO
EMDE
ETWA
FMII
GAMA
GEMA
GWSA
HOME
IGAR
INAF
JTPE
KAEF
KBLM
KIAS
KPIG
MAGP
MBTO
MITI
MLBI
MYOH
MYRX
MYTX
NIPS
PGLI
PICO
PKPK
PLAS
POOL
PRAS
RBMS
SAFE
SDMU

Mahaka Media Tbk
Akasha Wira International Tbk
Alam Karya Unggul Tbk
Aneka Tambang (Persero) Tbk
Arpeni Pratama Ocean Line Tbk
Bekasi Asri Pemula Tbk
Bakrie Telecom Tbk
Cardig Aero Services Tbk
Cita Mineral Investindo Tbk
Citra Marga Nusaphala Persada Tbk
Exploitasi Energi Indonesia Tbk
Cowell Development Tbk
Central Proteina Prima Tbk
Megapolitan Developments Tbk
Eterindo Wahanatama Tbk
Fortune Mate Indonesia Tbk
Gading Development Tbk
Gema Grahasarana Tbk
Greenwood Sejahtera Tbk
Hotel Mandarine Regency Tbk
Champion Pacific Indonesia Tbk
Indofarma Tbk
Jasuindo Tiga Perkasa Tbk
Kimia Farma (Persero) Tbk
Kabelindo Murni Tbk
Keramika Indonesia Assosiasi Tbk
MNC Land Tbk
Multi Agro Gemilang Plantation Tbk
Martina Berto Tbk
Mitra Investindo Tbk
Multi Bintang Indonesia Tbk
Samindo Resources Tbk
Hanson Interntional Tbk
APAC Citra Centertex Tbk
Nipress Tbk
Pembangunan Graha Lestari Tbk
Pelangi Indah Canindo Tbk
Perdana Karya Perkasa Tbk
Polaris Investama Tbk
Pool Advista Indonesia Tbk
Prima Alloy Steel Universal Tbk
Ristia Bintang Mahkotasejati Tbk
Steady Safe Tbk
Sidomulyo Selaras Tbk

Universitas Sumatera Utara

47
48
49
50
51
52
53
54
55
56
57
58
59
60
61

SIAP
SMSM
SSTM
TINS
TIRA
TIRT
TRIL
ULTJ
UNIT
UNTX
UNVR
VIVA
VOKS
YPAS
ZBRA

Sekawan Intipratama Tbk
Selamat Sempurna Tbk
Sunson Textile Manufacturer Tbk
Timah (Persero) Tbk
Tira Austenite Tbk
Tirta Mahakam Resources Tbk
Triwira Insanlestari Tbk
Ultra Jaya Milk Industry Tbk
Nusantara Inti Corpora Tbk
Unitex Tbk
Unilever Indonesia Tbk
Visi Media Asia Tbk
Voksel Electric Tbk
Yanaprima Hastapersada Tbk
Zebra Nusantara Tbk

Lampiran 3
Data Olahan Rotasi KAP Mandatory

Universitas Sumatera Utara

KODE
MAGP
MYOH
PKPK
ANTM
CITA
MITI
TINS
BAPA
CNKO
COWL
CPRO
EMDE
FMII
GAMA
GEMA
GWSA
RBMS
RIMO
APOL
BTEL
CASS
SAFE
SDMU
ZBRA
ABBA
CMNP
HOME
JTPE
KPIG
MYRX
PLAS
POOL
RIMO
SRAJ
TRIL
VIVA
TIRA
HOME

2012
0
0
0
0
0
0
1
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

2013
0
0
0
1
0
0
0
1
0
1
1
0
0
0
0
0
0
0
1
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

2014
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
0
1
0
0
0
0
0
0
1
0
1
0
0
0
0
0
0
0
0
0
0
0
0
Universitas Sumatera Utara

ADES
AKKU
MYTX
IGAR
ETWA
INAF
KBLM
KAEF
KIAS
MBTO
MLBI
NIPS
UNIT
PICO
PRAS
SIAP
SMSM
SSTM
TIRT
ULTJ
UNVR
VOKS
YPAS

0
0
0
0
0
0
0
0
0
0
1
0
0
0
0
0
0
0
0
1
0
0
0

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
1
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
0
1

Universitas Sumatera Utara

Lampiran 4
Data Olahan Rotasi KAP Voluntary
KODE
MAGP
MYOH
PKPK
ANTM
CITA
MITI
TINS
BAPA
CNKO
COWL
CPRO
EMDE
FMII
GAMA
GEMA
GWSA
RBMS
RIMO
APOL
BTEL
CASS
SAFE
SDMU
ZBRA
ABBA
CMNP
HOME
JTPE
KPIG
MYRX
PLAS
POOL
RIMO
SRAJ
TRIL
VIVA
TIRA

2012
1
0
0
0
0
0
0
0
1
0
0
0
0
0
0
0
0
1
0
0
0
0
0
0
0
0
0
1
0
1
0
1
1
0
0
0
0

2013
1
0
1
0
1
1
1
0
1
0
0
0
1
0
0
1
0
1
0
1
0
0
1
0
0
0
1
0
1
1
0
1
1
1
1
0
0

2014
1
1
1
0
0
0
1
0
1
1
0
1
1
1
0
0
0
1
0
1
1
1
1
0
1
0
0
1
1
1
1
0
1
0
0
1
1

Universitas Sumatera Utara

HOME
ADES
AKKU
MYTX
IGAR
ETWA
INAF
KBLM
KAEF
KIAS
MBTO
MLBI
NIPS
UNIT
PICO
PRAS
SIAP
SMSM
SSTM
TIRT
ULTJ
UNVR
VOKS
YPAS

0
0
1
0
0
0
1
1
0
0
0
0
1
1
1
0
0
0
0
1
0
0
1
0

1
0
1
0
1
1
1
1
0
1
0
1
1
0
0
1
0
1
1
0
1
0
0
0

0
1
0
0
0
0
1
0
0
0
0
1
0
1
0
0
1
0
0
0
0
0
0
0

Universitas Sumatera Utara

Lampiran 5
Hasil Regresi Akrual Diskresioner

Model

(Constant)
1

x1

x2
x3
a. Dependent Variable: y

Coefficientsa
Unstandardized
Standardized
Coefficients
Coefficients
B
Std. Error
Beta
,008
,020
401,267
-,459
2659,300
-,073
-,041

,044
,038

-,115
-,072

t

Sig.

,381
-6,627

,704
,000

-1,659
-1,079

,099
,282

Universitas Sumatera Utara

Lampiran 6
Data Olahan Ukuran KAP
KODE
MAGP
MYOH
PKPK
ANTM
CITA
MITI
TINS
BAPA
CNKO
COWL
CPRO
EMDE
FMII
GAMA
GEMA
GWSA
RBMS
RIMO
APOL
BTEL
CASS
SAFE
SDMU
ZBRA
ABBA
CMNP
HOME
JTPE
KPIG
MYRX
PLAS
POOL
RIMO
SRAJ
TRIL
VIVA
TIRA

2012
0
0
0
1
0
0
1
0
0
0
0
0
0
0
0
0
0
0
1
0
1
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

2013
0
0
0
1
0
0
1
0
0
0
1
0
0
0
0
1
0
0
0
0
1
0
0
0
0
0
0
0
1
1
0
1
0
0
0
0
0

2014
0
1
0
1
0
0
1
0
0
0
1
0
0
0
0
1
0
0
0
0
0
0
0
0
0
1
0
0
0
1
0
1
0
0
0
0
0

Universitas Sumatera Utara

HOME
ADES
AKKU
MYTX
IGAR
ETWA
INAF
KBLM
KAEF
KIAS
MBTO
MLBI
NIPS
UNIT
PICO
PRAS
SIAP
SMSM
SSTM
TIRT
ULTJ
UNVR
VOKS
YPAS

0
0
0
0
0
0
1
0
1
0
0
1
0
0
0
0
0
0
0
0
0
1
0
0

0
0
0
0
0
0
1
0
1
0
0
1
0
0
0
0
0
1
0
0
0
1
0
0

0
0
0
0
0
0
1
0
1
0
0
1
0
0
0
0
0
1
0
0
0
1
0
0

Universitas Sumatera Utara