Analisis Faktor-Faktor Yang Mempengaruhi Pelaporan Keuangan Melalui Internet (Internet Financial Reporting) Pada Perusahaan Manufaktur Yang Terdaftar Dibursa Efek Indonesia (Bei)

Lampiran 1
Daftar Sampel Perusahaan yang memenuhi Kriteria
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
38

39
40

Kode
INTP
SMCB
SMGR
AMFG
ARNA
IKAI
KIAS
MLIA
TOTO
ALKA
ALMI
BTON
CTBN
GDST
INAI
JKSW

JPRS
KRAS
LION
LMSH
MYRX
NIKL
PICO
TBMS
BRPT
BUDI
DPNS
EKAD
ETWA
INCI
SOBI
SRSN
TPIA
UNIC
AKKU
AKPI

APLI
BRNA
FPNI
IGAR

Nama Perusahaan
Indocement Tunggal Prakasa Tbk
Holcim Indonesia Tbk
Semen Gresik Tbk
Asahimas Flat Glass Tbk
Arwana Citra Mulia Tbk
Inti Keramik Alam Asri Industri Tbk
Keramika Indonesia Assosiasi Tbk
Mulia Industrindo Tbk
Surya Toto Indonesia Tbk
Alaska Industrindo Tbk
Alumindo Light Metal Industry Tbk
Beton Jaya Manunggal Tbk
Citra Turbindo
Gunawan Dianjaya Steel Tbk

Indal Alumunium Industry Tbk
Jakarta Kyoei Steel Work LTD Tbk
Jaya Pari Steel Tbk
Krakatau Steel Tbk
Lion Metal Works Tbk
Lionmesh Prima Tbk
Hanson International Tbk
Pelat Timah Nusantara Tbk
Pelangi Indah Canindo Tbk
Tembaga Mulia Semanan Tbk
Barito Pasific Tbk
Budi Acid Jaya Tbk
Duta Pertiwi Nusantara
Ekadharma International Tbk
Eterindo Wahanatama Tbk
Intan Wijaya International Tbk
Sorini Agro Asia Corporindo Tbk
Indo Acitama Tbk
Chandra Asri Petrochemical
Unggul Indah Cahaya Tbk

Alam Karya Unggul Tbk
Argha Karya Prima Industry Tbk
Asiaplast Industries Tbk
Berliana Tbk
Titan Kimia Nusantara Tbk
Champion Pasific Indonesia Tbk

79

41
42
43
44
45
46
47
48
49
50
51

52
53
54
55
56
57
58

IPOL
SIAP
SIMA
TRST
YPAS
CPIN
JPFA
MAIN
SIPD
SULI
TIRT
ALDO

FASW
INKP
INRU
KBRI
SPMA
TKIM

Indopoly Swakarsa Industry Tbk
Sekawan Intipratama Tbk
Siwani Makmur Tbk
Trias Sentosa Tbk
Yana Prima Hasta Persada Tbk
Charoen Pokphand Indonesia Tbk
Japfa Comfeed Indonesia Tbk
Malindo Feedmill Tbk
Sieared Produce Tbk
Sumalindo Lestari Jaya Tbk
Tirta Mahakam Resources Tbk
Alkindo Naratama Tbk
Fajar Surya Wisesa Tbk

Indah Kiat Pulp & Paper Tbk
Toba Pulp Lestari Tbk
Kertas Basuki Rachmat Indonesia Tbk
Suparma Tbk
Pabrik Kertas Tjiwi Kimia Tbk

80

Lampiran 2
Data Variabel

Nama

Y

X1

X2

X3

X4

X5

X6

X7

Perusahaan

IFR

SIZE

UMUR

LEV

AUD

FO

LIKUID

PROF

1

INTP

1

22.755.160.000.000

25

0,047256

1

0,51

6,027629 0,209332

2

SMCB

1

12.168.517.000.000

35

0,260581

1

0,51

1,404607 0,111007

3

SMGR

1

26.579.083.786.000

21

0,197581

1

0,8065

1,705896 0,185358

4

AMFG

1

3.115.421.000.000

17

0,094284

1

0,4168

3,887013 0,111256

5

ARNA

1

937.359.770.277

11

0,090729

1

0,4386

1,166232 0,169289

6

IKAI

0

507.425.275.145

15

0,058518

0

0,502

0,57443

7

KIAS

1

2.143.814.884.435

18

0,030335

0

0,4124

5,860642 0,033137

8

MLIA

1

6.658.955.234.000

18

3,518459

1

0,9631

1,466988

9

TOTO

0

1.522.663.914.388

22

0,195656

1

0

2,154358 0,154956

10

ALKA

1

147.882.362.000

22

0,204928

0

0,403

1,635488 0,034642

11

ALMI

1

1.881.568.513.922

11

0,625783

0

0,78

1,292044 0,007414

12

BTON

0

145.100.528.067

15

0,019196

0

0

3,295892 0,170652

13

CTBN

1

2.603.853.168.700

23

0,772446

1

0,7987

1,789217 0,127833

14

GDST

1

825.948.822.141

3

0,017783

0

0,8731

2,313931 0,056409

15

INAI

0

612.224.219.835

18

2,075443

0

0

1,99328

0,037822

16

JKSW

0

278.718.823.565

15

-1,65559

0

0,0133

6,037084

-0,05903

17

JPRS

1

398.606.524.648

23

0,033556

0

0,6842

6,704342 0,024109

18

KRAS

1

2.561.947.000.000

2

0,180581

1

0

19

LION

1

433.497.042.140

19

0,052224

0

0,0057

9,344585 0,196942

20

LMSH

1

128.547.715.366

22

0,061381

0

0,3222

4,067414 0,321145

21

MYRX

0

1.116.298.859.905

22

1,727108

0

0

0,454855

0,02522

22

NIKL

1

1.001.517.264.000

3

0,116649

1

0,55

1,208091

-0,05848

23

PICO

1

594.616.098.268

16

0,283879

0

0,7616

1,241422 0,018731

24

TBMS

1

1.909.952.266.870

22

0,021846

0

0,5242

0,83813

0,013443

25

BRPT

1

19.084.149.000.000

19

0,677066

1

0,6479

1,5288

-0,05829

26

BUDI

1

2.299.672.000.000

17

0,63043

0

0

1,131628 0,002211

27

DPNS

1

184.636.344.559

22

0,10555

0

0,2353

8,592333 0,111617

28

EKAD

1

273.893.467.429

22

0,03699

0

0

29

ETWA

1

960.956.808.384

15

0,319198

0

0,4815

0,771631 0,238994

30

INCI

1

132.278.839.079

22

0,034321

0

0,0129

7,71089

0,033594

31

SOBI

1

1.354.507.000.000

20

0,061202

1

0

1,659215

0,09809

32

SRSN

1

402.108.960.000

19

0,07947

0

0,35

2,75208

0,042168

33

TPIA

0

16.314.402.050.000

18

0,668646

1

0,3558

No

1,124731

2,410914

-0,07881
-0,00456

-0,00763

0,13216

1,434734 0,051762

81

34

UNIC

1

2.400.777.765.700

23

0,105318

1

0,1011

1,669697

0,0066

35

AKKU

0

10.582.842.395

8

0,023676

0

0,9507

0,23393

-0,19154

36

AKPI

1

1.714.834.430.000

20

0,364735

0

0,5008

1,404431 0,018145

37

APLI

1

333.867.300.446

12

0,081103

1

0,2666

1,436719 0,012591

38

BRNA

1

770.383.930.000

23

0,418672

0

0

0,973628 0,070739

39

FPNI

1

3.182.380.000.000

10

0,403498

0

0,9531

40

IGAR

1

312.342.760.278

22

0,039529

0

0

4,363525 0,142496

41

IPOL

1

2.734.945.493.230

12

0,318868

0

0,6419

0,875235 0,026481

42

SIAP

0

184.367.259.026

4

0,121605

0

0

1,318324 0,018386

43

SIMA

0

48.804.284.229

18

-3,48187

0

0,1189

44

TRST

1

2.188.129.039.119

22

0,141765

1

0

1,303321 0,028085

45

YPAS

1

349.438.243.276

4

0,354984

0

0

1,343464

0,04714

46

CPIN

1

12.348.627.000.000

21

0,245156

1

0,3627

3,31275

0,217099

47

JPFA

1

10.961.464.000.000

23

0,561424

0

0,5751

1,824546 0,098032

48

MAIN

1

1.799.881.575.000

6

0,389032

0

0,591

1,048622 0,168023

49

SIPD

1

3.298.123.574.771

16

0,45876

0

0,4123

1,156501 0,004567

50

SULI

1

1.428.778.840.556

18

-3,24284

1

0,5274

0,372952 0,105463

51

TIRT

0

679.649.204.257

13

1,569729

0

0,4532

1,194365

52

ALDO

1

184.896.742.887

1

0,056124

0

0

1,223592 0,066225

53

FASW

1

5.578.334.207.456

18

0,493652

1

0

0,583802 0,000949

54

INKP

1

64.347.800.000.000

22

1,725108

0

0

1,678139 0,007468

55

INRU

1

3.043.100.650.000

22

1,02271

0

0,906

0,728197

-0,00994

56

KBRI

1

740.753.171.392

4

0,019447

0

0,1957

2,29984

0,000666

57

SPMA

0

1.664.353.264.549

18

0,901235

0

0,4

2,646476 0,023969

58

TKIM

1

25.935.346.140.000

22

1,788406

0

0,65

2,407413 0,012982

0,912637

0,689179

82

-0,05177

-0,10724

-0,0474

Lampiran 3
Hasil Analisis Regresi
Descriptive Statistics
N

Minimum

Maximum

Mean

Std. Deviation

SIZE

58

1.06E10

6.43E13

4.7979E12

1.02092E13

UMUR

58

1.00

35.00

16.7931

6.94277

LEV

58

-3.48

3.52

.2849

.98534

FO

58

.00

.96

.3615

.31462

LIKUID

58

.23

9.34

2.2859

2.07625

PROF

58

-.19

.32

.0538

.09243

Valid N
(listwise)

58

IFR
Cumulative
Frequency Percent Valid Percent
Percent
Valid Non IFR

12

20.7

20.7

20.7

IFR

46

79.3

79.3

100.0

Total

58

100.0

100.0

AUD
Frequency Percent Valid Percent

Cumulative
Percent

Valid Non Big
Four

39

67.2

67.2

67.2

Big Four

19

32.8

32.8

100.0

Total

58

100.0

100.0

83

Correlation Matrix
Constant
Step 1 Constant

SIZE

UMUR

LEV

AUD

FO

LIKUID

PROF

1.000

.046

-.675

-.078

-.286

-.340

-.339

.082

.046

1.000

-.184

-.245

-.100

.038

.012

.111

UMUR

-.675

-.184

1.000

-.005

-.043

-.106

-.183

-.232

LEV

-.078

-.245

-.005

1.000

.040

-.235

.249

-.363

AUD

-.286

-.100

-.043

.040

1.000

.156

.215

-.024

FO

-.340

.038

-.106

-.235

.156

1.000

.069

.466

LIKUID

-.339

.012

-.183

.249

.215

.069

1.000

-.242

.082

.111

-.232

-.363

-.024

.466

-.242

1.000

SIZE

PROF

Iteration Historya,b,c
-2 Log
likelihood

Iteration

Coefficients
Constant

Step 0 1

59.427

1.172

2

59.139

1.336

3

59.139

1.344

4

59.139

1.344

a. Constant is included in the model.
b. Initial -2 Log Likelihood: 59.139
c. Estimation terminated at iteration number
4 because parameter estimates changed by
less than .001.

84

Iteration Historya,b,c,d

Iteration

-2 Log
likelihood

Coefficients
Constant

SIZE

UMUR

LEV

AUD

FO

LIKUID

PROF

Step 1 1

50.109

.231

.000

-.013

.001

.398

1.343

.080

5.216

2

45.829

-.059

.000

-.022

-.093

.744

2.355

.122

10.088

3

45.005

-.179

.000

-.027

-.194

.942

2.975

.128

13.627

4

44.961

-.199

.000

-.028

-.230

.991

3.155

.126

14.700

5

44.961

-.200

.000

-.028

-.232

.994

3.166

.126

14.767

6

44.961

-.200

.000

-.028

-.232

.994

3.166

.126

14.768

a. Method: Enter
b. Constant is included in the model.
c. Initial -2 Log Likelihood: 59.139
d. Estimation terminated at iteration number 6 because parameter estimates changed by less than .001.
Hosmer and Laneshow Ters
Step
1

Chi-square
9.194

df

Sig.
8

.326

Chi-Square Tabel dengan Miscrosoft Excel

85

Model Summary
Step

-2 Log
Cox & Snell Nagelkerke
likelihood
R Square
R Square
44.961a

1

.217

.339

a. Estimation terminated at iteration number 6
because parameter estimates changed by less
than .001.
Omnibus Tests of Model Coefficients
Chi-square
Step 1 Step

df

Sig.

14.178

7

.048

Block

14.178

7

.048

Model

14.178

7

.048

Classification Tablea
Predicted
IFR
Observed
Step 1 IFR

Non IFR

Percentage
Correct

IFR

Non IFR

7

5

58.3

IFR

1

45

97.8

Overall Percentage

89.7

a. The cut value is .500

86

Variables in the Equation
B
Step 1a SIZE

S.E.

Wald

df

Sig.

Exp(B)

.000

.000

.891

1

.345

1.000

UMUR

-.028

.058

.240

1

.624

.972

LEV

-.232

.441

.276

1

.599

.793

AUD

.994

.951

1.091

1

.296

2.701

3.166

1.450

4.768

1

.029

23.714

.126

.226

.311

1

.577

1.134

14.768

6.899

4.582

1

.032 2591238.265

-.200

1.070

.035

1

.852

FO
LIKUID
PROF
Constant

.819

a. Variable(s) entered on step 1: SIZE, UMUR, LEV, AUD, FO, LIKUID, PROF.

87