Pengaruh Ukuran Kompleksitas Perusahaan, Reputasi Kantor Akuntan Publik, Pendapat Auditor, dan Risiko Audit Terhadap Praktik Lowballing
Lampiran i
Daftar Sampel Perusahaan Manufaktur dengan Ukuran Perusahaannya
NO.
KODE
NAMA PERUSAHAN
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.
ADMG
AKKU
ARNA
ASII
BIMA
BRAM
ESTI
GDYR
GJTL
IMAS
INDR
INDS
INKP
KARW
KBLM
LPIN
MASA
MLIA
MYTX
PBRX
POLY
PTSN
RICY
SIMM
SMCB
SMGR
SMSM
TOTO
TRST
UNIT
Polychem Indonesia Tbk.
Alam Karya Unggul Tbk.
Arwana Citra Mulia Tbk.
Astra Internasional Tbk.
Primarindo Asia Infrastructure Tbk.
Indo Kordsa Tbk.
Ever Shine Textile Industry Tbk.
Goodyear Indonesia Tbk
Gajah Tunggal Tbk.
Indomobil Sukses Internasional Tbk
Indo Rama Synthetic Tbk.
Indo Spring Tbk.
Indah Kiat Pulp & Paper Tbk.
Icti Jasa Prima Tbk.
Kabelindo Murni Tbk.
Multi Prima Sejahtera Tbk.
Multistrada Arah Sarana Tbk.
Mulia Industrindo Tbk.
Appa Citra CentertexTbk.
Pan Brothers Tbk.
Asia Pacific Fiber Tbk.
Sat Nusapersada Tbk.
Ricky Putra Globalindo Tbk
Surya Intrindo Makmur Tbk.
Holcim Indonesia Tbk.
Semen Gresik Tbk
Selamat Sempurna Tbk.
Surya Toto Indonesia Tbk.
Trias Sentosa Tbk.
Nusantara Inti Corpora Tbk.
UKURAN PERUSAHAAN
2009
2010
2011
28.94 28.96
29.29
24.20 24.07
23.19
27.44 27.50
27.45
32.19 32.36
32.66
25.27 25.19
25.24
27.93 28.03
28.14
26.97 27.09
27.18
27.75 27.77
27.90
29.81 29.97
30.08
29.26 29.71
30.01
28.39 28.36
29.54
27.15 27.37
27.76
31.64 31.60
31.78
25.34 25.02
23.30
26.59 26.72
27.19
25.65 25.74
25.78
28.56 28.74
29.19
28.81 29.14
27.14
28.82 28.26
28.24
27.43 25.20
28.04
29.15 29.01
28.93
27.53 27.44
27.35
27.11 27.14
27.19
24.82 24.77
24.48
29.61 29.98
30.02
30.19 30.38
30.61
27.57 30.03
27.76
27.64 27.72
27.92
28.28 28.35
28.38
26.46 26.46
26.47
Universitas Sumatera Utara
Lampiran ii
Daftar Sampel Perusahaan Manufaktur dengan Jumlah Cabang yang
dimiliki
NO.
KODE
NAMA PERUSAHAAN
JUMLAH CABANG /
SUBSIDIARY
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.
ADMG
AKKU
ARNA
ASII
BIMA
BRAM
ESTI
GDYR
GJTL
IMAS
INDR
INDS
INKP
KARW
KBLM
LPIN
MASA
MLIA
MYTX
PBRX
POLY
PTSN
RICY
SIMM
SMCB
SMGR
SMSM
TOTO
TRST
UNIT
Polychem Indonesia Tbk.
Alam Karya Unggul Tbk.
Arwana Citra Mulia Tbk.
Astra Internasional Tbk.
Primarindo Asia Infrastructure Tbk.
Indo Kordsa Tbk.
Ever Shine Textile Industry Tbk.
Goodyear Indonesia Tbk
Gajah Tunggal Tbk.
Indomobil Sukses Internasional Tbk
Indo Rama Synthetic Tbk.
Indo Spring Tbk.
Indah Kiat Pulp & Paper Tbk.
Icti Jasa Prima Tbk.
Kabelindo Murni Tbk.
Multi Prima Sejahtera Tbk.
Multistrada Arah Sarana Tbk.
Mulia Industrindo Tbk.
Appa Citra CentertexTbk.
Pan Brothers Tbk.
Asia Pacific Fiber Tbk.
Sat Nusapersada Tbk.
Ricky Putra Globalindo Tbk
Surya Intrindo Makmur Tbk.
Holcim Indonesia Tbk.
Semen Gresik Tbk
Selamat Sempurna Tbk.
Surya Toto Indonesia Tbk.
Trias Sentosa Tbk.
Nusantara Inti Corpora Tbk.
0
1
4
0
0
2
0
0
2
8
3
1
8
0
1
4
1
6
1
2
1
1
0
1
8
0
1
0
2
0
Universitas Sumatera Utara
Lampiran iii
Daftar Sampel Perusahaan Manufaktur dengan Reputasi Kantor Akuntan
Publik
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.
KODE
ADMG
AKKU
ARNA
ASII
BIMA
BRAM
ESTI
GDYR
GJTL
IMAS
INDR
INDS
INKP
KARW
KBLM
LPIN
MASA
MLIA
MYTX
PBRX
POLY
PTSN
RICY
SIMM
SMCB
SMGR
SMSM
TOTO
TRST
UNIT
NAMA PERUSAHAAN
Polychem Indonesia Tbk.
Alam Karya Unggul Tbk.
Arwana Citra Mulia Tbk.
Astra Internasional Tbk.
Primarindo Asia Infrastructure Tbk.
Indo Kordsa Tbk.
Ever Shine Textile Industry Tbk.
Goodyear Indonesia Tbk
Gajah Tunggal Tbk.
Indomobil Sukses Internasional Tbk
Indo Rama Synthetic Tbk.
Indo Spring Tbk.
Indah Kiat Pulp & Paper Tbk.
Icti Jasa Prima Tbk.
Kabelindo Murni Tbk.
Multi Prima Sejahtera Tbk.
Multistrada Arah Sarana Tbk.
Mulia Industrindo Tbk.
Appa Citra CentertexTbk.
Pan Brothers Tbk.
Asia Pacific Fiber Tbk.
Sat Nusapersada Tbk.
Ricky Putra Globalindo Tbk
Surya Intrindo Makmur Tbk.
Holcim Indonesia Tbk.
Semen Gresik Tbk
Selamat Sempurna Tbk.
Surya Toto Indonesia Tbk.
Trias Sentosa Tbk.
Nusantara Inti Corpora Tbk.
REPUTASI KAP
2009
2010
2011
1
0
0
0
0
1
0
0
1
0
1
0
0
0
0
0
0
1
0
0
0
0
0
0
0
0
0
1
0
0
1
0
0
1
0
1
1
1
1
1
1
0
0
1
0
0
1
1
0
0
0
0
0
0
1
0
0
1
1
0
1
0
1
1
0
1
1
1
1
1
1
0
0
1
0
0
1
1
0
1
0
1
0
0
1
1
0
1
1
0
Universitas Sumatera Utara
Lampiran iv
Daftar Sampel Perusahaan Manufaktur dengan Pendapat Auditor
NO.
KODE
NAMA PERUSAHAN
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.
ADMG
AKKU
ARNA
ASII
BIMA
BRAM
ESTI
GDYR
GJTL
IMAS
INDR
INDS
INKP
KARW
KBLM
LPIN
MASA
MLIA
MYTX
PBRX
POLY
PTSN
RICY
SIMM
SMCB
SMGR
SMSM
TOTO
TRST
UNIT
Polychem Indonesia Tbk.
Alam Karya Unggul Tbk.
Arwana Citra Mulia Tbk.
Astra Internasional Tbk.
Primarindo Asia Infrastructure Tbk.
Indo Kordsa Tbk.
Ever Shine Textile Industry Tbk.
Goodyear Indonesia Tbk
Gajah Tunggal Tbk.
Indomobil Sukses Internasional Tbk
Indo Rama Synthetic Tbk.
Indo Spring Tbk.
Indah Kiat Pulp & Paper Tbk.
Icti Jasa Prima Tbk.
Kabelindo Murni Tbk.
Multi Prima Sejahtera Tbk.
Multistrada Arah Sarana Tbk.
Mulia Industrindo Tbk.
Appa Citra CentertexTbk.
Pan Brothers Tbk.
Asia Pacific Fiber Tbk.
Sat Nusapersada Tbk.
Ricky Putra Globalindo Tbk
Surya Intrindo Makmur Tbk.
Holcim Indonesia Tbk.
Semen Gresik Tbk
Selamat Sempurna Tbk.
Surya Toto Indonesia Tbk.
Trias Sentosa Tbk.
Nusantara Inti Corpora Tbk.
PENDAPAT AUDITOR
2009 2010
2011
1
1
0
0
1
1
0
0
0
0
0
0
2
2
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
1
1
1
0
0
0
1
0
0
0
0
0
2
2
0
1
1
1
0
0
0
2
2
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
Universitas Sumatera Utara
Lampiran v
Daftar Sampel Perusahaan Manufaktur dengan Rasio Cepat
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.
KODE
ADMG
AKKU
ARNA
ASII
BIMA
BRAM
ESTI
GDYR
GJTL
IMAS
INDR
INDS
INKP
KARW
KBLM
LPIN
MASA
MLIA
MYTX
PBRX
POLY
PTSN
RICY
SIMM
SMCB
SMGR
SMSM
TOTO
TRST
UNIT
NAMA PERUSAHAAN
Polychem Indonesia Tbk.
Alam Karya Unggul Tbk.
Arwana Citra Mulia Tbk.
Astra Internasional Tbk.
Primarindo Asia Infrastructure Tbk.
Indo Kordsa Tbk.
Ever Shine Textile Industry Tbk.
Goodyear Indonesia Tbk
Gajah Tunggal Tbk.
Indomobil Sukses Internasional Tbk
Indo Rama Synthetic Tbk.
Indo Spring Tbk.
Indah Kiat Pulp & Paper Tbk.
Icti Jasa Prima Tbk.
Kabelindo Murni Tbk.
Multi Prima Sejahtera Tbk.
Multistrada Arah Sarana Tbk.
Mulia Industrindo Tbk.
Appa Citra CentertexTbk.
Pan Brothers Tbk.
Asia Pacific Fiber Tbk.
Sat Nusapersada Tbk.
Ricky Putra Globalindo Tbk
Surya Intrindo Makmur Tbk.
Holcim Indonesia Tbk.
Semen Gresik Tbk
Selamat Sempurna Tbk.
Surya Toto Indonesia Tbk.
Trias Sentosa Tbk.
Nusantara Inti Corpora Tbk.
QUICK RATIO
2009
2010
2011
0.44
0.10
0.63
1.28
0.13
1.94
0.40
0.45
1.16
0.64
0.34
0.38
0.33
0.12
0.57
1.30
0.15
0.11
0.13
0.31
0.05
0.85
0.64
4.24
0.88
2.11
0.79
1.41
0.61
~
0.45
0.09
0.77
0.83
0.10
1.85
0.37
0.47
0.95
0.61
0.37
0.43
0.37
0.01
0.76
1.59
0.16
0.18
0.19
0.38
0.07
0.82
0.59
0.003
1.26
2.16
1.08
1.42
0.74
0.43
0.60
0.13
0.82
0.75
0.10
1.44
0.36
0.37
1.01
0.98
0.61
1.02
0.30
0.47
0.52
2.07
0.12
0.20
0.15
0.69
0.07
0.75
0.78
0.02
1.09
1.92
1.42
1.22
0.68
0.56
Universitas Sumatera Utara
Lampiran vi
Daftar Sampel Perusahaan Manufaktur dengan Rasio Perputaran Piutang
Usaha
NO.
KODE
NAMA PERUSAHAAN
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.
ADMG
AKKU
ARNA
ASII
BIMA
BRAM
ESTI
GDYR
GJTL
IMAS
INDR
INDS
INKP
KARW
KBLM
LPIN
MASA
MLIA
MYTX
PBRX
POLY
PTSN
RICY
SIMM
SMCB
SMGR
SMSM
TOTO
TRST
UNIT
Polychem Indonesia Tbk.
Alam Karya Unggul Tbk.
Arwana Citra Mulia Tbk.
Astra Internasional Tbk.
Primarindo Asia Infrastructure Tbk.
Indo Kordsa Tbk.
Ever Shine Textile Industry Tbk.
Goodyear Indonesia Tbk
Gajah Tunggal Tbk.
Indomobil Sukses Internasional Tbk
Indo Rama Synthetic Tbk.
Indo Spring Tbk.
Indah Kiat Pulp & Paper Tbk.
Icti Jasa Prima Tbk.
Kabelindo Murni Tbk.
Multi Prima Sejahtera Tbk.
Multistrada Arah Sarana Tbk.
Mulia Industrindo Tbk.
Appa Citra CentertexTbk.
Pan Brothers Tbk.
Asia Pacific Fiber Tbk.
Sat Nusapersada Tbk.
Ricky Putra Globalindo Tbk
Surya Intrindo Makmur Tbk.
Holcim Indonesia Tbk.
Semen Gresik Tbk
Selamat Sempurna Tbk.
Surya Toto Indonesia Tbk.
Trias Sentosa Tbk.
Nusantara Inti Corpora Tbk.
ACCOUNT RECEIVABLE
TURNOVER
2009
2010
2011
7.14
0.73
4.64
3.08
22.30
6.27
9.04
12.28
11.44
4.18
8.21
5.83
2.10
2.04
2.93
2.31
15.19
7.27
10.11
8.37
5.62
6.41
4.06
1.26
9.56
9.72
5.25
4.44
6.04
3.70
7.88
3.16
4.64
2.63
15.58
7.08
7.55
12.39
8.64
6.05
9.26
8.04
8.00
3.57
6.61
1.93
17.36
16.57
12.44
8.14
7.15
7.66
4.49
0
9.12
8.95
5.27
4.41
5.79
3.86
5.10
3.76
2.32
3.42
18.94
6.28
7.26
12.70
7.23
5.67
10.11
6.29
3.89
25.27
5.92
2.49
14.83
18.57
13.12
7.99
7.74
8.88
4.10
35.18
11.16
9.03
5.38
4.42
6.74
3.00
Universitas Sumatera Utara
Lampiran vii
Daftar Sampel Perusahaan Manufaktur dengan Audit fee
NO.
KODE
NAMA PERUSAHAAN
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.
ADMG
AKKU
ARNA
ASII
BIMA
BRAM
ESTI
GDYR
GJTL
IMAS
INDR
INDS
INKP
KARW
KBLM
LPIN
MASA
MLIA
MYTX
PBRX
POLY
PTSN
RICY
SIMM
SMCB
SMGR
SMSM
TOTO
TRST
UNIT
Polychem Indonesia Tbk.
Alam Karya Unggul Tbk.
Arwana Citra Mulia Tbk.
Astra Internasional Tbk.
Primarindo Asia Infrastructure Tbk.
Indo Kordsa Tbk.
Ever Shine Textile Industry Tbk.
Goodyear Indonesia Tbk
Gajah Tunggal Tbk.
Indomobil Sukses Internasional Tbk
Indo Rama Synthetic Tbk.
Indo Spring Tbk.
Indah Kiat Pulp & Paper Tbk.
Icti Jasa Prima Tbk.
Kabelindo Murni Tbk.
Multi Prima Sejahtera Tbk.
Multistrada Arah Sarana Tbk.
Mulia Industrindo Tbk.
Appa Citra CentertexTbk.
Pan Brothers Tbk.
Asia Pacific Fiber Tbk.
Sat Nusapersada Tbk.
Ricky Putra Globalindo Tbk
Surya Intrindo Makmur Tbk.
Holcim Indonesia Tbk.
Semen Gresik Tbk
Selamat Sempurna Tbk.
Surya Toto Indonesia Tbk.
Trias Sentosa Tbk.
Nusantara Inti Corpora Tbk.
AUDIT FEE ( dalam ribuan Rupiah )
2009
2010
2011
81.000
97.953
114.950
1.302
782,3
640
86.876
117.271
105.055
10.041.576 12.142.772 6.276.000
23.676
27.780
24.155
108.254
86.012
71.128
29.502
34.622
26.167
64.359
85.156
65.000
674.849
648.388
485.165
776.261
1.079.755
385.480
255.823
325.216
220.190
68.339
88.632
63.000
1.693.392
2.240.580 1.676.540
19.191
8.624
6.325
16.684
19.384
17.193
13.524
15.557
16.000
140.400
178.483
182.000
475.558
536.190
520.345
127.000
147.598
125.774
136.250
112.673
19.776
271.643
318.777
211.556
60.000
63.720
41.866
69.000
87.750
68.340
2.446
5.666
2.422
849.365
920.107
520.344
2.427.000
2.332.000 1.871.490
127.000
140.400
31.000
82.639
88.632
77.000
102.975
118.450
77.827
13.524
13.390
5.445
Universitas Sumatera Utara
Daftar Sampel Perusahaan Manufaktur dengan Ukuran Perusahaannya
NO.
KODE
NAMA PERUSAHAN
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.
ADMG
AKKU
ARNA
ASII
BIMA
BRAM
ESTI
GDYR
GJTL
IMAS
INDR
INDS
INKP
KARW
KBLM
LPIN
MASA
MLIA
MYTX
PBRX
POLY
PTSN
RICY
SIMM
SMCB
SMGR
SMSM
TOTO
TRST
UNIT
Polychem Indonesia Tbk.
Alam Karya Unggul Tbk.
Arwana Citra Mulia Tbk.
Astra Internasional Tbk.
Primarindo Asia Infrastructure Tbk.
Indo Kordsa Tbk.
Ever Shine Textile Industry Tbk.
Goodyear Indonesia Tbk
Gajah Tunggal Tbk.
Indomobil Sukses Internasional Tbk
Indo Rama Synthetic Tbk.
Indo Spring Tbk.
Indah Kiat Pulp & Paper Tbk.
Icti Jasa Prima Tbk.
Kabelindo Murni Tbk.
Multi Prima Sejahtera Tbk.
Multistrada Arah Sarana Tbk.
Mulia Industrindo Tbk.
Appa Citra CentertexTbk.
Pan Brothers Tbk.
Asia Pacific Fiber Tbk.
Sat Nusapersada Tbk.
Ricky Putra Globalindo Tbk
Surya Intrindo Makmur Tbk.
Holcim Indonesia Tbk.
Semen Gresik Tbk
Selamat Sempurna Tbk.
Surya Toto Indonesia Tbk.
Trias Sentosa Tbk.
Nusantara Inti Corpora Tbk.
UKURAN PERUSAHAAN
2009
2010
2011
28.94 28.96
29.29
24.20 24.07
23.19
27.44 27.50
27.45
32.19 32.36
32.66
25.27 25.19
25.24
27.93 28.03
28.14
26.97 27.09
27.18
27.75 27.77
27.90
29.81 29.97
30.08
29.26 29.71
30.01
28.39 28.36
29.54
27.15 27.37
27.76
31.64 31.60
31.78
25.34 25.02
23.30
26.59 26.72
27.19
25.65 25.74
25.78
28.56 28.74
29.19
28.81 29.14
27.14
28.82 28.26
28.24
27.43 25.20
28.04
29.15 29.01
28.93
27.53 27.44
27.35
27.11 27.14
27.19
24.82 24.77
24.48
29.61 29.98
30.02
30.19 30.38
30.61
27.57 30.03
27.76
27.64 27.72
27.92
28.28 28.35
28.38
26.46 26.46
26.47
Universitas Sumatera Utara
Lampiran ii
Daftar Sampel Perusahaan Manufaktur dengan Jumlah Cabang yang
dimiliki
NO.
KODE
NAMA PERUSAHAAN
JUMLAH CABANG /
SUBSIDIARY
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.
ADMG
AKKU
ARNA
ASII
BIMA
BRAM
ESTI
GDYR
GJTL
IMAS
INDR
INDS
INKP
KARW
KBLM
LPIN
MASA
MLIA
MYTX
PBRX
POLY
PTSN
RICY
SIMM
SMCB
SMGR
SMSM
TOTO
TRST
UNIT
Polychem Indonesia Tbk.
Alam Karya Unggul Tbk.
Arwana Citra Mulia Tbk.
Astra Internasional Tbk.
Primarindo Asia Infrastructure Tbk.
Indo Kordsa Tbk.
Ever Shine Textile Industry Tbk.
Goodyear Indonesia Tbk
Gajah Tunggal Tbk.
Indomobil Sukses Internasional Tbk
Indo Rama Synthetic Tbk.
Indo Spring Tbk.
Indah Kiat Pulp & Paper Tbk.
Icti Jasa Prima Tbk.
Kabelindo Murni Tbk.
Multi Prima Sejahtera Tbk.
Multistrada Arah Sarana Tbk.
Mulia Industrindo Tbk.
Appa Citra CentertexTbk.
Pan Brothers Tbk.
Asia Pacific Fiber Tbk.
Sat Nusapersada Tbk.
Ricky Putra Globalindo Tbk
Surya Intrindo Makmur Tbk.
Holcim Indonesia Tbk.
Semen Gresik Tbk
Selamat Sempurna Tbk.
Surya Toto Indonesia Tbk.
Trias Sentosa Tbk.
Nusantara Inti Corpora Tbk.
0
1
4
0
0
2
0
0
2
8
3
1
8
0
1
4
1
6
1
2
1
1
0
1
8
0
1
0
2
0
Universitas Sumatera Utara
Lampiran iii
Daftar Sampel Perusahaan Manufaktur dengan Reputasi Kantor Akuntan
Publik
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.
KODE
ADMG
AKKU
ARNA
ASII
BIMA
BRAM
ESTI
GDYR
GJTL
IMAS
INDR
INDS
INKP
KARW
KBLM
LPIN
MASA
MLIA
MYTX
PBRX
POLY
PTSN
RICY
SIMM
SMCB
SMGR
SMSM
TOTO
TRST
UNIT
NAMA PERUSAHAAN
Polychem Indonesia Tbk.
Alam Karya Unggul Tbk.
Arwana Citra Mulia Tbk.
Astra Internasional Tbk.
Primarindo Asia Infrastructure Tbk.
Indo Kordsa Tbk.
Ever Shine Textile Industry Tbk.
Goodyear Indonesia Tbk
Gajah Tunggal Tbk.
Indomobil Sukses Internasional Tbk
Indo Rama Synthetic Tbk.
Indo Spring Tbk.
Indah Kiat Pulp & Paper Tbk.
Icti Jasa Prima Tbk.
Kabelindo Murni Tbk.
Multi Prima Sejahtera Tbk.
Multistrada Arah Sarana Tbk.
Mulia Industrindo Tbk.
Appa Citra CentertexTbk.
Pan Brothers Tbk.
Asia Pacific Fiber Tbk.
Sat Nusapersada Tbk.
Ricky Putra Globalindo Tbk
Surya Intrindo Makmur Tbk.
Holcim Indonesia Tbk.
Semen Gresik Tbk
Selamat Sempurna Tbk.
Surya Toto Indonesia Tbk.
Trias Sentosa Tbk.
Nusantara Inti Corpora Tbk.
REPUTASI KAP
2009
2010
2011
1
0
0
0
0
1
0
0
1
0
1
0
0
0
0
0
0
1
0
0
0
0
0
0
0
0
0
1
0
0
1
0
0
1
0
1
1
1
1
1
1
0
0
1
0
0
1
1
0
0
0
0
0
0
1
0
0
1
1
0
1
0
1
1
0
1
1
1
1
1
1
0
0
1
0
0
1
1
0
1
0
1
0
0
1
1
0
1
1
0
Universitas Sumatera Utara
Lampiran iv
Daftar Sampel Perusahaan Manufaktur dengan Pendapat Auditor
NO.
KODE
NAMA PERUSAHAN
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.
ADMG
AKKU
ARNA
ASII
BIMA
BRAM
ESTI
GDYR
GJTL
IMAS
INDR
INDS
INKP
KARW
KBLM
LPIN
MASA
MLIA
MYTX
PBRX
POLY
PTSN
RICY
SIMM
SMCB
SMGR
SMSM
TOTO
TRST
UNIT
Polychem Indonesia Tbk.
Alam Karya Unggul Tbk.
Arwana Citra Mulia Tbk.
Astra Internasional Tbk.
Primarindo Asia Infrastructure Tbk.
Indo Kordsa Tbk.
Ever Shine Textile Industry Tbk.
Goodyear Indonesia Tbk
Gajah Tunggal Tbk.
Indomobil Sukses Internasional Tbk
Indo Rama Synthetic Tbk.
Indo Spring Tbk.
Indah Kiat Pulp & Paper Tbk.
Icti Jasa Prima Tbk.
Kabelindo Murni Tbk.
Multi Prima Sejahtera Tbk.
Multistrada Arah Sarana Tbk.
Mulia Industrindo Tbk.
Appa Citra CentertexTbk.
Pan Brothers Tbk.
Asia Pacific Fiber Tbk.
Sat Nusapersada Tbk.
Ricky Putra Globalindo Tbk
Surya Intrindo Makmur Tbk.
Holcim Indonesia Tbk.
Semen Gresik Tbk
Selamat Sempurna Tbk.
Surya Toto Indonesia Tbk.
Trias Sentosa Tbk.
Nusantara Inti Corpora Tbk.
PENDAPAT AUDITOR
2009 2010
2011
1
1
0
0
1
1
0
0
0
0
0
0
2
2
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
1
1
1
0
0
0
1
0
0
0
0
0
2
2
0
1
1
1
0
0
0
2
2
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
Universitas Sumatera Utara
Lampiran v
Daftar Sampel Perusahaan Manufaktur dengan Rasio Cepat
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.
KODE
ADMG
AKKU
ARNA
ASII
BIMA
BRAM
ESTI
GDYR
GJTL
IMAS
INDR
INDS
INKP
KARW
KBLM
LPIN
MASA
MLIA
MYTX
PBRX
POLY
PTSN
RICY
SIMM
SMCB
SMGR
SMSM
TOTO
TRST
UNIT
NAMA PERUSAHAAN
Polychem Indonesia Tbk.
Alam Karya Unggul Tbk.
Arwana Citra Mulia Tbk.
Astra Internasional Tbk.
Primarindo Asia Infrastructure Tbk.
Indo Kordsa Tbk.
Ever Shine Textile Industry Tbk.
Goodyear Indonesia Tbk
Gajah Tunggal Tbk.
Indomobil Sukses Internasional Tbk
Indo Rama Synthetic Tbk.
Indo Spring Tbk.
Indah Kiat Pulp & Paper Tbk.
Icti Jasa Prima Tbk.
Kabelindo Murni Tbk.
Multi Prima Sejahtera Tbk.
Multistrada Arah Sarana Tbk.
Mulia Industrindo Tbk.
Appa Citra CentertexTbk.
Pan Brothers Tbk.
Asia Pacific Fiber Tbk.
Sat Nusapersada Tbk.
Ricky Putra Globalindo Tbk
Surya Intrindo Makmur Tbk.
Holcim Indonesia Tbk.
Semen Gresik Tbk
Selamat Sempurna Tbk.
Surya Toto Indonesia Tbk.
Trias Sentosa Tbk.
Nusantara Inti Corpora Tbk.
QUICK RATIO
2009
2010
2011
0.44
0.10
0.63
1.28
0.13
1.94
0.40
0.45
1.16
0.64
0.34
0.38
0.33
0.12
0.57
1.30
0.15
0.11
0.13
0.31
0.05
0.85
0.64
4.24
0.88
2.11
0.79
1.41
0.61
~
0.45
0.09
0.77
0.83
0.10
1.85
0.37
0.47
0.95
0.61
0.37
0.43
0.37
0.01
0.76
1.59
0.16
0.18
0.19
0.38
0.07
0.82
0.59
0.003
1.26
2.16
1.08
1.42
0.74
0.43
0.60
0.13
0.82
0.75
0.10
1.44
0.36
0.37
1.01
0.98
0.61
1.02
0.30
0.47
0.52
2.07
0.12
0.20
0.15
0.69
0.07
0.75
0.78
0.02
1.09
1.92
1.42
1.22
0.68
0.56
Universitas Sumatera Utara
Lampiran vi
Daftar Sampel Perusahaan Manufaktur dengan Rasio Perputaran Piutang
Usaha
NO.
KODE
NAMA PERUSAHAAN
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.
ADMG
AKKU
ARNA
ASII
BIMA
BRAM
ESTI
GDYR
GJTL
IMAS
INDR
INDS
INKP
KARW
KBLM
LPIN
MASA
MLIA
MYTX
PBRX
POLY
PTSN
RICY
SIMM
SMCB
SMGR
SMSM
TOTO
TRST
UNIT
Polychem Indonesia Tbk.
Alam Karya Unggul Tbk.
Arwana Citra Mulia Tbk.
Astra Internasional Tbk.
Primarindo Asia Infrastructure Tbk.
Indo Kordsa Tbk.
Ever Shine Textile Industry Tbk.
Goodyear Indonesia Tbk
Gajah Tunggal Tbk.
Indomobil Sukses Internasional Tbk
Indo Rama Synthetic Tbk.
Indo Spring Tbk.
Indah Kiat Pulp & Paper Tbk.
Icti Jasa Prima Tbk.
Kabelindo Murni Tbk.
Multi Prima Sejahtera Tbk.
Multistrada Arah Sarana Tbk.
Mulia Industrindo Tbk.
Appa Citra CentertexTbk.
Pan Brothers Tbk.
Asia Pacific Fiber Tbk.
Sat Nusapersada Tbk.
Ricky Putra Globalindo Tbk
Surya Intrindo Makmur Tbk.
Holcim Indonesia Tbk.
Semen Gresik Tbk
Selamat Sempurna Tbk.
Surya Toto Indonesia Tbk.
Trias Sentosa Tbk.
Nusantara Inti Corpora Tbk.
ACCOUNT RECEIVABLE
TURNOVER
2009
2010
2011
7.14
0.73
4.64
3.08
22.30
6.27
9.04
12.28
11.44
4.18
8.21
5.83
2.10
2.04
2.93
2.31
15.19
7.27
10.11
8.37
5.62
6.41
4.06
1.26
9.56
9.72
5.25
4.44
6.04
3.70
7.88
3.16
4.64
2.63
15.58
7.08
7.55
12.39
8.64
6.05
9.26
8.04
8.00
3.57
6.61
1.93
17.36
16.57
12.44
8.14
7.15
7.66
4.49
0
9.12
8.95
5.27
4.41
5.79
3.86
5.10
3.76
2.32
3.42
18.94
6.28
7.26
12.70
7.23
5.67
10.11
6.29
3.89
25.27
5.92
2.49
14.83
18.57
13.12
7.99
7.74
8.88
4.10
35.18
11.16
9.03
5.38
4.42
6.74
3.00
Universitas Sumatera Utara
Lampiran vii
Daftar Sampel Perusahaan Manufaktur dengan Audit fee
NO.
KODE
NAMA PERUSAHAAN
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.
ADMG
AKKU
ARNA
ASII
BIMA
BRAM
ESTI
GDYR
GJTL
IMAS
INDR
INDS
INKP
KARW
KBLM
LPIN
MASA
MLIA
MYTX
PBRX
POLY
PTSN
RICY
SIMM
SMCB
SMGR
SMSM
TOTO
TRST
UNIT
Polychem Indonesia Tbk.
Alam Karya Unggul Tbk.
Arwana Citra Mulia Tbk.
Astra Internasional Tbk.
Primarindo Asia Infrastructure Tbk.
Indo Kordsa Tbk.
Ever Shine Textile Industry Tbk.
Goodyear Indonesia Tbk
Gajah Tunggal Tbk.
Indomobil Sukses Internasional Tbk
Indo Rama Synthetic Tbk.
Indo Spring Tbk.
Indah Kiat Pulp & Paper Tbk.
Icti Jasa Prima Tbk.
Kabelindo Murni Tbk.
Multi Prima Sejahtera Tbk.
Multistrada Arah Sarana Tbk.
Mulia Industrindo Tbk.
Appa Citra CentertexTbk.
Pan Brothers Tbk.
Asia Pacific Fiber Tbk.
Sat Nusapersada Tbk.
Ricky Putra Globalindo Tbk
Surya Intrindo Makmur Tbk.
Holcim Indonesia Tbk.
Semen Gresik Tbk
Selamat Sempurna Tbk.
Surya Toto Indonesia Tbk.
Trias Sentosa Tbk.
Nusantara Inti Corpora Tbk.
AUDIT FEE ( dalam ribuan Rupiah )
2009
2010
2011
81.000
97.953
114.950
1.302
782,3
640
86.876
117.271
105.055
10.041.576 12.142.772 6.276.000
23.676
27.780
24.155
108.254
86.012
71.128
29.502
34.622
26.167
64.359
85.156
65.000
674.849
648.388
485.165
776.261
1.079.755
385.480
255.823
325.216
220.190
68.339
88.632
63.000
1.693.392
2.240.580 1.676.540
19.191
8.624
6.325
16.684
19.384
17.193
13.524
15.557
16.000
140.400
178.483
182.000
475.558
536.190
520.345
127.000
147.598
125.774
136.250
112.673
19.776
271.643
318.777
211.556
60.000
63.720
41.866
69.000
87.750
68.340
2.446
5.666
2.422
849.365
920.107
520.344
2.427.000
2.332.000 1.871.490
127.000
140.400
31.000
82.639
88.632
77.000
102.975
118.450
77.827
13.524
13.390
5.445
Universitas Sumatera Utara