Analisis Faktor-Faktor Yang Mempengaruhi Auditor Changes Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2008-2014
LAMPIRAN
LAMPIRAN 1
DATA TAHUN 2008
2008
Nama KAP
1
Tasnim Ali Widjanarko & Rekan
2
Direktur Utama
TA
NP
ROA
Rp 2.582.431.953
Rp 683.741
0,026476632
Erns & Young
Kemas M. Arif
Palaniappan Murugappa
Chettiar
Rp 6.287.877.927
Rp 1.925.744
0,030626294
3
IBDO
Nico Mardiansyah
Rp 1.703.769.269
Rp 121.00.003
0,710190236
4
Erns & Young
Bapak Henry Koenaifi
Rp 245.569.856
Rp 5.776.139
2,352136819
5
Sanusi, Supardi & Soegiarto
Soemarlin Jonathan
Rp 3.694.814.284
Rp 90
2,4358506
6
RSM AAJ Associates
Maryono
Rp 5.585.890
Rp -7.281.150
-130,3489686
7
Ishak, Saleh, Soewondo & Rekan
Tonny Antonius SH
Rp 149.217
Rp -32.012.458.087
-2,145368341
8
Erns & Young
Edwin Gerungan
Rp 358.438.678
Rp 5.312.821
1,482211973
9
PWC
Arwin Rasyid
Rp 103.197.574
Rp 678.189
0,657175332
10
PWC
Henry Ho Hon Cheong
Rp 56.855.129
Rp 480.468
0,845074153
11
Deloitte
Lisawati
Rp 13.598.812
Rp 19.221.390.130
1,41346189
12
Arifin, Halid & Rekan
Andy Kasih
Rp 1.2845.413
Rp 21.874.050.585
0,170286386
13
Grand Thorton
Ir. Hendra
Rp 5.512.694.013
Rp 60.151.419
1,091143801
14
Moore Stephens
Ir. Muchlis Haroen
Rp 2.094.665
Rp 3.651
0,174299948
15
Erns & Young
Yungky Setiawan
Rp 34.860.872
Rp 501.681
1,439094811
16
PWC
Parwati Surjaudaja
Rp 34.245.838
Rp 316.922
0,000925432
17
Johanna Gani
Farid Rahman
Rp 1.977.150
Rp 37.658
1,904660749
LAMPIRAN 2
DATA TAHUN 2009
2009
Nama KAP
REP
TA
NP
ROA
1
Nexia International
0
Rp 2.981.696.009
Rp 2.198.940
0,07375
2
Ernst & Young
1
Rp 7.005.700.199
Rp 5.043.438
0,07199
3
IBDO
0
Rp 3.459.181.355
Rp 22.439.056
0,64868
4
Ernst & Young
1
Rp 282.392.294
Rp 6.807.242
2,41056
5
IBDO
0
Rp 3.896.398.568
Rp 29.399.325
0,75453
6
RSM AAJ Associates
0
Rp 7.531.145
Rp 265.483
3,52513
7
Geneva Group International
0
Rp 1.425.575.821.141
Rp (134.870.059.675)
(9,46074)
8
PWC
1
Rp 394.616.604
Rp 7.155.464
1,81327
9
PWC
1
Rp 107.104.274
Rp 1.568.130
1,46412
10
Ernst & Young
1
Rp 60.965.774
Rp (40.969)
(0,06720)
11
Deloitte
1
Rp 1.537.377.763.659
Rp 36.950.246.723
2,40346
12
Morison Internatioanal
0
Rp 15.432.373.579.647
Rp 41.857.582.284
0,27123
13
Grand Thorton
0
Rp 7.629.928.278
Rp 41.098.969
0,53865
14
Moore Stephens
0
Rp 2.798.874
Rp 16.069
0,57412
15
KPMG
1
Rp 39.684.622
Rp 537.460
1,35433
16
PWC
1
Rp 37.052.596
Rp 435.865
1,17634
17
IBDO
0
Rp 2.403.695.698.642
Rp 35.645.048.983
1,48293
2009
Direktur Utama
CEO
NP
TOTAL LIABILITIES
TOTAL EQUITY
DER
1
Kemas M. Arif
0
Rp 2.198.940
Rp 2.634
Rp 347.894.501
0.0000
2
Palaniappan Murugappa Chettiar
0
Rp 50.43.438
Rp 347.894.501
Rp 5.398.662.949
0.0644
3
Nico Mardiansyah
0
Rp 22.439.056
Rp 2.954.669.037
Rp 504.512.318
5.8565
4
Henry Koenaifi
0
Rp 6.807.242
Rp 254.535.631
Rp 27.856.693
9.1373
5
Ritsuo Ando
1
Rp 29.399.325
Rp 3.526.973
Rp 3.694.25.867
0.0095
6
Maryono
0
Rp 265.483
Rp 696.2036
Rp 569.109
12.2332
7
Tonny Antonius
0
Rp -134.870.05.9675
Rp 1.472.270
Rp -46.694
-31.5302
8
Agus Martowardojo
1
Rp 7.155.464
Rp 728.080.015
Rp 257.361.677
2.8290
9
M. Arwin Rasyid
0
Rp 1.568.130
Rp 95.827.902
Rp 11.210.407
8.5481
10
Ridha DM Wirakusumah
1
Rp -40.969
Rp 29.350.741
Rp 13.346.789
2.1991
11
Ningsih Suciati
1
Rp 36.950.246.723
Rp 1.234.899
Rp 302.478.620.760
0.0000
12
Andy Kasih
0
Rp 41.857.582.284
Rp 14.469.304.829.846
Rp 963.068.749.801
15.0242
13
Hariyono Tjahjarijadi, MBA
1
Rp 41.098.969
Rp 6.636.407.319
Rp 993.520.959
6.6797
14
Herman Sujono
1
Rp 16.069
Rp 1.832.675
Rp 261.990
6.9952
15
Yungki Setiawan
0
Rp 537.460
Rp 36.281.380
Rp 3.403.242
10.6608
16
Parwati Surjaujada
0
Rp 435.865
Rp 32.915.296
Rp 4.137.300
7.9557
17
Farid Rahman
0
Rp 35.645.048.983
Rp 2.150.071.128.291
Rp 253.624.570.351
8.4774
LAMPIRAN 3
DATA TAHUN 2010
2010
Nama KAP
REP
TA
NP
ROA
1
RSM AAJ Associates
0
Rp 3.054.092.727
Rp 14.026.715
0,45928
2
Ernst & Young
1
Rp8.659.899.122
Rp 12.168.621
0,14052
3
IBDO
0
Rp 4.399.404.518
Rp 23.166.334
0,52658
4
Ernst & Young
1
Rp 324.419.069
Rp 88.479.273
27,27314
5
Grant Thorton
0
Rp 5.282.255.159
Rp 47.475.365
0,89877
6
RSM AAJ Associates
0
Rp 10.783.886
Rp 217.963
2,02119
7
Crowe Horwath
0
Rp 1.561.622
Rp (88.646)
-5,67653
8
PWC
1
Rp 449.774.551
Rp 9.218.298
2,04954
9
PWC
1
Rp 143.652.852
Rp 2.548.153
1,77383
10
Ernst & Young
1
Rp 75.130.433
Rp 460.989
0,61358
11
Deloitte
1
Rp 1.570.331.769.489
Rp 35.092.115.873
2,23469
12
Morison International
0
Rp 17.063.094.176.282
Rp 83.669.240.494
0,49035
13
Grant Thorton
0
Rp 10.102.287.635
Rp76.954.221
0,76175
14
Moore Stephens
0
Rp 2.798.874
Rp 16.069
0,57412
15
KPMG
1
Rp 51.596.960
Rp 951.800
1,84468
16
PWC
1
Rp 44.474.822
Rp 321
0,00072
17
IBDO
0
Rp 3.245.762.792.900
Rp 59.940.848.049
1,84674
2010
Direktur Utama
CEO
NP
TOTAL LIABILITIES
TOTAL EQUITY
DER
1
Kemas M. Arief
0
Rp 14.026.715
Rp 2.775.806.670
Rp 278.286.057
9,97465
2
Srdhar Natarajan
1
Rp 12.168.621
Rp 7.946.607.622
Rp 713.291.500
11,14076
3
Nico Mardiansyah
0
Rp 23.166.334
Rp 3.855.534.384
Rp 543.870.134
7,08907
4
D.E. Setijoso
1
Rp 88.479.273
Rp 289.851.060
Rp 34.107.844
8,49808
5
Ritsuo Ando
0
Rp 47.475.365
Rp 4766.887
Rp 515.368.237
0,00925
6
Maryono
0
Rp 217.963
Rp 10.009.692
Rp 774.193
12,92919
7
Gandhi Ganda Putra
1
Rp -8.8646
Rp 1.305.059
Rp 256.563
5,08670
8
Zulkifli Zaini
1
Rp 9.218.298
Rp 908.357.089
Rp 276.620.729
3,28376
9
Arwin Rashyid
0
Rp 2.548.153
Rp 129.812.352
Rp 1.376.7417
9,42895
10
Tirtadjaja Hambali
1
Rp 460.989
Rp 35.812.281
Rp 24.569.768
1,45758
11
Ningsih Suciati
0
Rp 35.092.115.873
Rp 1.251.616.532.338
Rp 318.715.237.151
3,92707
12
Andy Kasih
0
Rp 83.669.240.494
Rp 16.008.636.618.185
Rp 1.054.457.558.097
15,18187
13
HariyonoT j ahjarijadi,M BA
0
Rp 76.954.221
Rp 8.618.888.408
Rp 14.83.399.226
5,81023
14
Herman Sujono
0
Rp 16.069
Rp 2.497.482
Rp 27.98.874
0,89232
15
J.B. Kendarto
1
Rp 951.800
Rp 47.230.741
Rp 51.596.960
0,91538
16
Parwati Surjaujada
0
Rp 320.986
Rp 39.942.316
Rp 4.532.506
8,81241
17
Farid Rahman
0
Rp 59.940.848.049
Rp2.852.188.301.598
Rp 324.762.792.900
8,78237
LAMPIRAN 4
DATA TAHUN 2011
2011
CHANGES
REP
1
Ernst & Young
Nama KAP
1
1
Rp 3.481.155.340
TA
Rp 45.141.329
NP
1,296734118
ROA= NP/TA x 100%
2
Ernst & Young
0
1
Rp 7.299.826.427
Rp (81.055.917)
-1,110381429
3
Crowe Horwath
1
0
Rp 4.694.939
Rp 27.807
0,592276066
4
Ernst & Young
0
1
Rp 381.908.353
Rp 10.817.798
2,832563864
5
Grant Thorton
0
0
Rp 6.572.646.723
Rp 68.145.768
1,036808623
6
RSM AAJ Associates
0
0
Rp 13.127.198
Rp 260.445
1,984010602
7
Crowe Horwath
0
0
Rp 5.993.039
Rp (147.253)
-2,457067274
8
PWC
0
1
Rp 551.891.704
Rp 12.695.885
2,300430484
9
PWC
0
1
Rp 251.892.704
Rp 12.695.885
5,040195606
10
Ernst & Young
0
1
Rp 166.801.130
Rp 3.176.960
1,904639375
11
Grant Thorton
1
0
Rp 94.919.111
Rp 671.096
0,707018843
12
Morison International
0
0
Rp 2.080.427.739.215
Rp 48.072.269.679
2,310691632
13
Kreston International
1
0
Rp 19.185.436.308.366
Rp 100.430.496.735
0,523472571
14
1
0
Rp12.951.201.230
Rp 171.275.436
1,322467569
15
Mulyamin Sensi
Suryanto & Lianni
KPMG
0
1
Rp 6.452.794
Rp 36.214
0,561214259
16
PWC
0
1
Rp 61.909.027
Rp1.073.352
1,733756856
17
PWC
1
1
Rp59.834.397
Rp 753
0,001257895
2011
Direktur Utama
CEO
NP
TOTAL LIABILITY
TOTAL EQUTY
DER
1
Marshal
1
Rp 45.141.329
Rp3.133.539.177
Rp 347.616.163
9,01437
2
Tay Un Soo
1
Rp(81.055.917)
Rp 6.676.733.346
Rp 604.801.568
11,03954
3
Nico Mardiansyah
0
Rp27.807
Rp 4.086.151
Rp 608.788
6,71194
4
Jahja Setiaadmaja
1
Rp 10.817.798
Rp 339.165.506
Rp 42.027.340
8,07012
5
Ritsuo Ando
0
Rp 68.145.768
Rp 5.963.599.549
Rp582.910.554
10,23073
6
Maryono
0
Rp 260.445
Rp 12.125.300
Rp 1.001.898
12,10233
7
Gandhi Ganda Putra
0
Rp (147.253)
Rp 5.529.798
Rp 463.241
11,93719
8
Zulkifli Zaini
0
Rp 12.695.885
Rp 451.379.750
Rp 62.654.408
7,20428
9
Arwin Rasyid
0
Rp 12.695.885
Rp 148.431.639
Rp18.369.491
8,08033
10
Rahardja Alimhamzah
1
Rp 3.176.960
Rp 86,965,108
Rp 7.954.003
10,93350
11
Ningsih Suciati
0
Rp 671.096
Rp 1.733.939.415.500
Rp346.488.323.715
5,00432
12
Andy Kasih
0
Rp 48.072.269.679
Rp 21.556.060
Rp 1.154.341
18,67391
13
HariyonoT j ahjarijadi,M BA
0
Rp 100.430.496.735
Rp 11.287.605.437
Rp1.663.595.795
6,78506
14
Herman Sujono
0
Rp 171.275.436
Rp 5.895.160
Rp 557.634
10,57174
15
J.B Kendarto
0
Rp 36.214
Rp 57.032.639
Rp 4.876.388
11,69567
16
Parwati Surjaudaja
0
Rp1.073.352
Rp 53.244.018
Rp6.590.379
8,07905
17
Madyantoro Purbo
1
Rp753
Rp 4.612.588
Rp 473.174
9,74819
LAMPIRAN 5
DATA TAHUN 2012
2012
Nama KAP
CHANGES
REP
TA
NP
ROA= NP/TA x 100%
1
Ernst & Young
0
1
Rp 4.040.140.235
Rp 33.026.578
0,817461179
2
Ernst & Young
0
1
Rp 743.380.349
Rp 1.036.435
0,139421899
3
IBDO
1
0
Rp 5.666.177
Rp 47.714
0,842084531
4
KPMG
1
1
Rp 4.429.941.997
Rp 1.171.460
0,026444139
5
Grant Thorton
0
0
Rp 8.212.208.488
Rp 85.429.831
1,040278399
6
Morison International
1
0
Rp 15.240.091
Rp 145.595
0,955342065
7
Crowe Howarth
0
0
Rp 7.682.938
Rp 46.865
0,609988002
8
PWC
0
1
Rp 635.618.708
Rp 16.043.618
2,524094681
9
PWC
0
1
Rp 197.412.481
Rp 4.249.861
2,152782326
10
Ernst & Young
0
1
Rp 115.772.908
Rp 12.111.212
10,46117974
11
Grant Thorton
0
0
Rp 2.540.740.993.910
Rp 54.996.241.237
2,164574877
12
Morison International
0
0
Rp 20.558.770
Rp 63.116
0,307002802
13
Kreston international
0
0
Rp 17.166.551.873
Rp 263.289.326
1,533734485
14
Ernst & Young
1
1
Rp 6.495.246
Rp 94.081
1,448459381
15
Ernst & Young
1
1
Rp 65.219.108
Rp 1.377.412
2,11197614
16
PWC
0
1
Rp 79.141.737
Rp 915
0,00115673
17
Tanudiredja, Wibisana &
Rekan
1
0
Rp 7.621.309
Rp 118.843
1,55935155
2012
Direktur Utama
CEO
NP
TOTAL LIABILITY
TOTAL EQUITY
DER
1
Heru Sukanto
1
Rp 33.026.578
Rp3.668.215.679
Rp 371.924.556
9,86280
2
Rajuendran marrapan
1
Rp 1.036.435
Rp 6.719.963.698
Rp71.839.761
9,41383
3
Nico Mardiansyah
0
Rp 47.714
Rp 5.008.389
Rp 657.788
7,61399
4
Jahja Setiaatdmaja
0
Rp 1,171,460
Rp 390.067.244
Rp 51.897.942
7,51604
5
Ritsuo Ando
0
Rp 85.429.831
Rp 7.550.948.827
Rp 661.259.661
11,41904
6
Ahmad Fajar
1
Rp15.595
Rp 13.996.145
Rp 1.243.946
11,25141
7
Gandhi Ganda Putra
0
Rp 46.865
Rp 7.028.754
Rp 654.184
10,74431
8
Zulkifli Zaini
0
Rp 16.043.618
Rp 518.705.769
Rp 76.532.865
6,77756
9
Arwin Rasyid
0
Rp 4.249.861
Rp 174.760.569
Rp 22.651.912
7,71505
10
1
Rp12.111.212
Rp 106.105.415
Rp9.667.493
10,97548
11
Dato Khairussaleh bin
Ramli
Ningsih Suciati
0
Rp 54.996.241.237
Rp 2.166.971.906.790
Rp37.376.908.712
57,97622
12
Andi Kasih
0
Rp 63.116
Rp 18.621.443
Rp1.874.211
9,93562
13
0
Rp 263.289.326
Rp 15.320.812.839
Rp1.845.739.034
8,30064
14
HariyonoT j
ahjarijadi,M BA
Lulanto Sudarmana
1
Rp 94.081
Rp 5.739.581
Rp 6.495.246
0,88366
15
J.B Kendarto
0
Rp1.377.412
Rp 58.956.287
Rp6.262.821
9,41370
16
Parwati Surjaudaja
0
Rp 915
Rp 70.190.261
Rp 8.951.476
7,84119
17
Madyantoro Purbo
0
Rp118.843
Rp 6.887.343
Rp 733.966
9,38374
LAMPIRAN 6
DATA TAHUN 2013
2013
Nama KAP
CHANGES
REP
TA
NP
ROA= NP/TA x 100%
1
Ernst & Young
0
1
Rp 404.140.235
Rp 33.026.578
8,172058889
2
Ernst & Young
0
1
Rp 8.165.865.135
Rp (81.740.399)
-1,00100109
3
Crowe Howarth
1
0
Rp 7.139.276
Rp 70.477
0,987172929
4
KPMG
0
1
Rp 496.304.573
Rp 14.256.239
2,872477865
5
Grant Thorton
0
0
Rp 9.985.735.803
Rp 105.234.027
1,053843493
6
Morison International
0
0
Rp 14.576.094
Rp (1.136.045)
-7,793891834
7
Kreston International
1
0
Rp 9.003.124
Rp 96.272
1,069317717
8
PWC
0
1
Rp 733.099.762
Rp 18.829.934
2,568536368
9
Ernst & Young
1
1
Rp 211.427.283
Rp 4.148.347
1,96206797
10
Ernst & Young
0
1
Rp 140.546.751
Rp 1.570.316
1,117290858
11
Grant Thorton
0
0
Rp 3.601.335.866.618
Rp 81.495.346.240
2,262919907
12
Morison International
0
0
Rp 21.188.582
Rp 225.937
1,066314867
13
Kreston International
0
0
Rp 24.015.571.540
Rp 385.351.499
1,604590165
14
Ernst & Young
0
1
Rp 7.917.214
Rp 78.306
0,989060041
15
Ernst & Young
0
1
Rp 66.475.698
Rp 524.780
0,78943135
16
PWC
0
1
Rp 97.524.537
Rp 1.142.721
1,17172666
17
PWC
1
1
Rp 7.621.309
Rp 119
0,001559352
2013
Direktur Utama
CEO
NP
TOTAL LIABILITY
TOTAL EQUITY
DER
1
Heru Sukanto
0
Rp 33.026.578
Rp 4.287.163.502
Rp 836.906.513
5,12263
2
Sindbad Rijadi Hardjodipuro
1
Rp(81.740.399)
Rp 7.401.987
Rp 763.878
9,69001
3
Soejanto Soetjijo
1
Rp70.477
Rp 6.232.886
Rp 90.639
68,76605
4
Jahja Setiaatdmaja
0
Rp 14.256.239
Rp 430.893.993
Rp (63.966.678)
(6,73623)
5
Ritsuo Ando
0
Rp 105.234.027
Rp 13.201.044
Rp 1.375.050
9,60041
6
Sukoriyanto Saputro
1
Rp (1.136.045)
Rp 8.285.208
Rp 717.916
11,54064
7
Paulus Wiranata
1
Rp 96.272
Rp 596.735.488
Rp 88.790.596
6,72071
8
Budi Gunadi Sadikin
1
Rp 18.829.934
Rp 192.979.722
Rp 25.886.687
7,45479
9
Arwin Rasyid
0
Rp 4.148.347
Rp 128.138.350
Rp 1.248.401
102,64198
10
Thilagavathy Nadason
1
Rp1.570.316
Rp 3.146.474.324.455
Rp 454.861.542.163
6,91743
11
Ningsih Suciati
0
Rp 81.495.346.240
Rp 18.588.821
Rp 2.608.691
7,12573
12
Andy Kasih
0
Rp 225.937
Rp 2.160.247.419
Rp 2.412.324.121
0,89550
13
HariyonoT j ahjarijadi,M BA
0
Rp 385.351.499
Rp 6.881.835
Rp 1.035.379
6,64668
14
Lulanto Sudarmana
0
Rp 78.306
Rp 60.357.193
Rp 6.118.505
9,86470
15
Kostaman Thayib
1
Rp 524.780
Rp 84.027.985
Rp 13.496.552
6,22589
16
Parwati Surjaudaja
0
Rp 1.142.721
Rp 18.588.821
Rp 2.608.691
7,12573
17
Madyantoro Purbo
0
Rp 119
Rp 4.573.918
Rp 1.647.962
2,77550
LAMPIRAN 7
DATA TAHUN 2014
2014
Nama KAP
REP
TA
NP
ROA= NP/TA x 100%
Ernst & Young
CHANG
ES
0
1
1
Rp 6.385.191.484
Rp 62.001.106
0,971014043
2
Deloitte
1
1
Rp 9.430.264
Rp (54.550)
-0,578456764
3
Crowe Howarth
0
0
Rp 9.251.776
Rp 74.530
0,805575059
4
KPMG
0
1
Rp 552.423.892
Rp 16.511.670
2,98894929
5
BKR International
1
0
Rp 9.468.873.488
Rp 96.532.495
1,0194718
6
Morison International
0
0
Rp 12.682.021
Rp (662.006)
-5,220035513
7
Kreston International
0
0
Rp 9.044.046
Rp (119.173)
-1,317695642
8
PWC
0
1
Rp 855.039.673
Rp 20.654.783
2,415652004
9
PWC
1
1
Rp 233.162.423
Rp 2.343.840
1,005239168
10
Ernst & Young
0
1
Rp 143.318.466
Rp 712.328
0,497024577
11
Grant Thorton
0
0
Rp 5.199.184.618.629
Rp 106.167.729.998
2,04200731
12
Morison International
0
0
Rp 23.453.347
Rp 110.585
0,471510527
13
Kreston International
0
0
Rp 36.173.590.792
Rp 435.561.942
1,20408821
14
Ernst & Young
0
1
Rp 9.769.591
Rp 52.876
0,541230436
15
Ernst & Young
0
1
Rp 6.664.791
Rp 599.238
8,991099646
16
PWC
0
1
Rp103.123.179
Rp 1.332.182
1,29183566
17
Deloitte
1
1
Rp 16.432.776
Rp 138.073
0,840229308
2014
Direktur Utama
CEO
NP
1
Heru Sukanto
0
Rp 62.001.106
TOTAL
LIABILITY
Rp 5.4811.69.891
TOTAL EQUITY
DER
2
Benny Purnomo
1
Rp (54.550)
Rp 8.195.695
Rp1.234.569
6,63851
3
Wahyu Dwi Aji
1
Rp 74.530
Rp 8.277.583
Rp 974.193
8,49686
4
Jahja Setiaatdmaja
0
Rp 16.511.670
Rp 472.550.777
Rp 77.920.617
6,06452
5
Ritsuo Ando
0
Rp 96.532.495
Rp 11.662.403
Rp 1.019.618
11,43801
6
Ahmad Fajar
1
Rp (662.006)
Rp 8.407.900
Rp 636.146
13,21693
7
Ivy Santoso
1
Rp (119.173)
Rp 697.019.624
Rp 104.844.562
6,64812
8
Budi Gunadi Sadikin
0
Rp 20.654.783
Rp 204.714.729
Rp 2.844.7694
0,19618
9
Arwin Rasyid
0
Rp 2.343.840
Rp 1.286.684.515
Rp14.650.031
87,82811
10
Taswin Zakaria
1
Rp 712.328
Rp 463.859.707.582
Rp560.587.547.047
0,82745
11
Ningsih Suciati
0
Rp 106.167.729.998
Rp 20.734.071
Rp 2.719.276
7,62485
12
Andy Kasih
0
Rp 110.585
Rp 33.321.356.997
Rp 2.852.233.795
11,68255
13
Hariyono Tjahjarijadi
0
Rp 435.561.942
Rp 8.549.452
Rp 1.220.139
7,00695
14
Lulanto Sudarmana
0
Rp 52.876
Rp 59.691.216
Rp 6.956.675
8,58042
15
Kostaman Thayib
0
Rp 599.238
Rp 88.216.003
Rp 1.490.717
59,17689
16
Parwati Surjaudaja
0
Rp 1.332.182
Rp 20.734.071
Rp 2.719.276
7,62485
17
Madyantoro Purbo
0
Rp 138.073
Rp 12.528.511
Rp 3.904.265
3,20893
Rp904.021.593
6,06310
LAMPIRAN 8
DATA SAMPEL
No
1
Kode
AGRO
Nama Perusahaan
PT. BANK AGRONIAGA TBK.
2
BABP
PT.BUMI PUTERA INDONESIA TBK.
3
BACA
PT. BANK CAPITAL INDONESIA TBK.
4
BBCA
PT. CENTAL ASIA TBK.
5
BBNP
PT. NUSANTARA PARAHYANGAN TBK
6
BCIC
PT.BANK CENTURY TBK.
7
BEKS
PT.BANK EKSEKUTIF INTERNASIONAL TBK.
8
BMRI
PT. BANK MANDIRI TBK.
9
BNGA
PT. BANK CIMB NIAGA TBK.
10
BNII
11
BSWD
12
INPC
13
MAYA
PT.MAYAPADA INTERNASIONAL TBK
14
MCOR
15
MEGA
PT. BANK WINDU KENTJANA INTERNASIONAL
TBK.
PT. BANK MEGA TBK.
16
NISP
PT. BANK OCBC NISP TBK.
17
SDRA
PT.BANK SAUDARA TBK.
PT.BANK NASIONAL INDONESIA TBK.
PT. BANK SWADESI TBK.
PT. BANK ARTHA GRAHA INTERNASIONAL TBK.
LAMPIRAN 9
OUTPUT SPSS
Descriptives
Descriptive Statistics
N
Range
Minimum
Maximum
Statistic
Statistic
Statistic
Statistic
Mean
Statistic
Std. Error
Std. Deviation
Variance
Statistic
Statistic
CHANGES
102
1.00
.00
1.00
.3235
.04655
.47013
.221
REP
102
1.00
.00
1.00
.5392
.04960
.50092
.251
CEO
102
1.00
.00
1.00
.3333
.04691
.47373
.224
FD
102
9.91
.06
9.97
3.0982
.29021
2.93101
8.591
ROA
102
18.26
-7.79
10.46
1.1661
.21448
2.16616
4.692
Valid N (listwise)
102
Logistic Regression
Case Processing Summary
a
Unweighted Cases
N
Included in Analysis
Selected Cases
Missing Cases
Total
Unselected Cases
Total
Percent
102
100.0
0
.0
102
100.0
0
.0
102
100.0
a. If weight is in effect, see classification table for the total number
of cases.
Dependent Variable Encoding
Original Value
Internal Value
.00
0
1.00
1
Block 0: Beginning Block
a,b,c
Iteration History
Iteration
-2 Log likelihood
Coefficients
Constant
Step 0
1
128.441
-.706
2
128.418
-.737
3
128.418
-.738
a. Constant is included in the model.
b. Initial -2 Log Likelihood: 128.418
c. Estimation terminated at iteration number 3
because parameter estimates changed by less than
.001.
Classification Table
Observed
a,b
Predicted
CHANGES
.00
Percentage
Correct
1.00
.00
69
0
100.0
1.00
33
0
.0
CHANGES
Step 0
Overall Percentage
a. Constant is included in the model.
b. The cut value is .500
67.6
Variables in the Equation
B
Step 0
Constant
-.738
S.E.
.212
Wald
df
12.145
1
Variables not in the Equation
Score
df
Sig.
REP
4.144
1
.042
CEO
.202
1
.653
FD
7.163
1
.007
ROA
6.924
1
.009
14.077
4
.007
Variables
Step 0
Overall Statistics
Sig.
.000
Exp(B)
.478
Block 1: Method = Enter
a,b,c,d
Iteration History
Iteration
-2 Log likelihood
Coefficients
Constant
Step 1
REP
CEO
FD
ROA
1
114.199
-.755
-.515
.174
.147
-.159
2
112.790
-.822
-.603
.145
.177
-.263
3
112.745
-.815
-.610
.130
.181
-.291
4
112.745
-.814
-.611
.130
.181
-.293
5
112.745
-.814
-.611
.130
.181
-.293
a. Method: Enter
b. Constant is included in the model.
c. Initial -2 Log Likelihood: 128.418
d. Estimation terminated at iteration number 5 because parameter estimates changed by less than
.001.
Omnibus Tests of Model Coefficients
Chi-square
Step 1
df
Sig.
Step
15.673
4
.003
Block
15.673
4
.003
Model
15.673
4
.003
Model Summary
Step
1
-2 Log likelihood
112.745
Cox & Snell R
Nagelkerke R
Square
Square
a
.142
a. Estimation terminated at iteration number 5 because
parameter estimates changed by less than .001.
Hosmer and Lemeshow Test
Step
1
Chi-square
3.641
df
Sig.
8
.888
.199
Contingency Table for Hosmer and Lemeshow Test
CHANGES = .00
Observed
Expected
CHANGES = 1.00
Observed
Total
Expected
1
10
9.240
0
.760
10
2
8
8.499
2
1.501
10
3
8
8.071
2
1.929
10
4
9
7.745
1
2.255
10
5
7
7.360
3
2.640
10
6
7
7.074
3
2.926
10
7
5
6.493
5
3.507
10
8
6
5.607
4
4.393
10
9
4
4.843
6
5.157
10
10
5
4.068
7
7.932
12
Step 1
Classification Table
Observed
a
Predicted
CHANGES
.00
Percentage
Correct
1.00
.00
61
8
88.4
1.00
22
11
33.3
CHANGES
Step 1
Overall Percentage
70.6
a. The cut value is .500
Variables in the Equation
B
Step 1
a
S.E.
Wald
df
Sig.
Exp(B)
REP
-.611
.497
1.512
1
.219
.543
CEO
.130
.536
.058
1
.809
1.138
FD
.181
.076
5.658
1
.017
1.199
ROA
-.293
.163
3.222
1
.073
.746
Constant
-.814
.456
3.193
1
.074
.443
a. Variable(s) entered on step 1: REP, CEO, FD, ROA.
Step number: 1
Observed Groups and Predicted Probabilities
8 +
+
I
I
I
F
I
R
+
E
I
Q
I
U
I
E
+
N
I
C
I
Y
I
I
1
I
1
6 +
1
1
I
1
1
I
1
1 1
I
1
1 1
4 +
1
0 0
0 1
1
I
1
0 0
0 1
1
I
0 0
00
0 0
010
1
0
1
I
0 0
00
0 0
010
1
0
1
2 + 0
0 0 100 0000 0
000 00
1
1 01
01
1
111 0
I 0
0 0 100 0000 0
000 00
1
1 01
01
1
111 0
+
I
I 00
I
0
0000 0000000000010000001000 10 00
011100001 110 0
10
1
01
I 00 0
0000 0000000000010000001000 10 00
011100001 110 0
10 1
01
I
Predicted ---------+---------+---------+---------+---------+---------+---------+---------+---------+--------Prob:
0
.1
.2
.3
.4
.5
.6
.7
.8
.9
1
Group:
0000000000000000000000000000000000000000000000000011111111111111111111111111111111111111111111111111
Predicted Probability is of Membership for 1.00
The Cut Value is .50
Symbols: 0 - .00
1 - 1.00
Each Symbol Represents .5 Cases.
LAMPIRAN 1
DATA TAHUN 2008
2008
Nama KAP
1
Tasnim Ali Widjanarko & Rekan
2
Direktur Utama
TA
NP
ROA
Rp 2.582.431.953
Rp 683.741
0,026476632
Erns & Young
Kemas M. Arif
Palaniappan Murugappa
Chettiar
Rp 6.287.877.927
Rp 1.925.744
0,030626294
3
IBDO
Nico Mardiansyah
Rp 1.703.769.269
Rp 121.00.003
0,710190236
4
Erns & Young
Bapak Henry Koenaifi
Rp 245.569.856
Rp 5.776.139
2,352136819
5
Sanusi, Supardi & Soegiarto
Soemarlin Jonathan
Rp 3.694.814.284
Rp 90
2,4358506
6
RSM AAJ Associates
Maryono
Rp 5.585.890
Rp -7.281.150
-130,3489686
7
Ishak, Saleh, Soewondo & Rekan
Tonny Antonius SH
Rp 149.217
Rp -32.012.458.087
-2,145368341
8
Erns & Young
Edwin Gerungan
Rp 358.438.678
Rp 5.312.821
1,482211973
9
PWC
Arwin Rasyid
Rp 103.197.574
Rp 678.189
0,657175332
10
PWC
Henry Ho Hon Cheong
Rp 56.855.129
Rp 480.468
0,845074153
11
Deloitte
Lisawati
Rp 13.598.812
Rp 19.221.390.130
1,41346189
12
Arifin, Halid & Rekan
Andy Kasih
Rp 1.2845.413
Rp 21.874.050.585
0,170286386
13
Grand Thorton
Ir. Hendra
Rp 5.512.694.013
Rp 60.151.419
1,091143801
14
Moore Stephens
Ir. Muchlis Haroen
Rp 2.094.665
Rp 3.651
0,174299948
15
Erns & Young
Yungky Setiawan
Rp 34.860.872
Rp 501.681
1,439094811
16
PWC
Parwati Surjaudaja
Rp 34.245.838
Rp 316.922
0,000925432
17
Johanna Gani
Farid Rahman
Rp 1.977.150
Rp 37.658
1,904660749
LAMPIRAN 2
DATA TAHUN 2009
2009
Nama KAP
REP
TA
NP
ROA
1
Nexia International
0
Rp 2.981.696.009
Rp 2.198.940
0,07375
2
Ernst & Young
1
Rp 7.005.700.199
Rp 5.043.438
0,07199
3
IBDO
0
Rp 3.459.181.355
Rp 22.439.056
0,64868
4
Ernst & Young
1
Rp 282.392.294
Rp 6.807.242
2,41056
5
IBDO
0
Rp 3.896.398.568
Rp 29.399.325
0,75453
6
RSM AAJ Associates
0
Rp 7.531.145
Rp 265.483
3,52513
7
Geneva Group International
0
Rp 1.425.575.821.141
Rp (134.870.059.675)
(9,46074)
8
PWC
1
Rp 394.616.604
Rp 7.155.464
1,81327
9
PWC
1
Rp 107.104.274
Rp 1.568.130
1,46412
10
Ernst & Young
1
Rp 60.965.774
Rp (40.969)
(0,06720)
11
Deloitte
1
Rp 1.537.377.763.659
Rp 36.950.246.723
2,40346
12
Morison Internatioanal
0
Rp 15.432.373.579.647
Rp 41.857.582.284
0,27123
13
Grand Thorton
0
Rp 7.629.928.278
Rp 41.098.969
0,53865
14
Moore Stephens
0
Rp 2.798.874
Rp 16.069
0,57412
15
KPMG
1
Rp 39.684.622
Rp 537.460
1,35433
16
PWC
1
Rp 37.052.596
Rp 435.865
1,17634
17
IBDO
0
Rp 2.403.695.698.642
Rp 35.645.048.983
1,48293
2009
Direktur Utama
CEO
NP
TOTAL LIABILITIES
TOTAL EQUITY
DER
1
Kemas M. Arif
0
Rp 2.198.940
Rp 2.634
Rp 347.894.501
0.0000
2
Palaniappan Murugappa Chettiar
0
Rp 50.43.438
Rp 347.894.501
Rp 5.398.662.949
0.0644
3
Nico Mardiansyah
0
Rp 22.439.056
Rp 2.954.669.037
Rp 504.512.318
5.8565
4
Henry Koenaifi
0
Rp 6.807.242
Rp 254.535.631
Rp 27.856.693
9.1373
5
Ritsuo Ando
1
Rp 29.399.325
Rp 3.526.973
Rp 3.694.25.867
0.0095
6
Maryono
0
Rp 265.483
Rp 696.2036
Rp 569.109
12.2332
7
Tonny Antonius
0
Rp -134.870.05.9675
Rp 1.472.270
Rp -46.694
-31.5302
8
Agus Martowardojo
1
Rp 7.155.464
Rp 728.080.015
Rp 257.361.677
2.8290
9
M. Arwin Rasyid
0
Rp 1.568.130
Rp 95.827.902
Rp 11.210.407
8.5481
10
Ridha DM Wirakusumah
1
Rp -40.969
Rp 29.350.741
Rp 13.346.789
2.1991
11
Ningsih Suciati
1
Rp 36.950.246.723
Rp 1.234.899
Rp 302.478.620.760
0.0000
12
Andy Kasih
0
Rp 41.857.582.284
Rp 14.469.304.829.846
Rp 963.068.749.801
15.0242
13
Hariyono Tjahjarijadi, MBA
1
Rp 41.098.969
Rp 6.636.407.319
Rp 993.520.959
6.6797
14
Herman Sujono
1
Rp 16.069
Rp 1.832.675
Rp 261.990
6.9952
15
Yungki Setiawan
0
Rp 537.460
Rp 36.281.380
Rp 3.403.242
10.6608
16
Parwati Surjaujada
0
Rp 435.865
Rp 32.915.296
Rp 4.137.300
7.9557
17
Farid Rahman
0
Rp 35.645.048.983
Rp 2.150.071.128.291
Rp 253.624.570.351
8.4774
LAMPIRAN 3
DATA TAHUN 2010
2010
Nama KAP
REP
TA
NP
ROA
1
RSM AAJ Associates
0
Rp 3.054.092.727
Rp 14.026.715
0,45928
2
Ernst & Young
1
Rp8.659.899.122
Rp 12.168.621
0,14052
3
IBDO
0
Rp 4.399.404.518
Rp 23.166.334
0,52658
4
Ernst & Young
1
Rp 324.419.069
Rp 88.479.273
27,27314
5
Grant Thorton
0
Rp 5.282.255.159
Rp 47.475.365
0,89877
6
RSM AAJ Associates
0
Rp 10.783.886
Rp 217.963
2,02119
7
Crowe Horwath
0
Rp 1.561.622
Rp (88.646)
-5,67653
8
PWC
1
Rp 449.774.551
Rp 9.218.298
2,04954
9
PWC
1
Rp 143.652.852
Rp 2.548.153
1,77383
10
Ernst & Young
1
Rp 75.130.433
Rp 460.989
0,61358
11
Deloitte
1
Rp 1.570.331.769.489
Rp 35.092.115.873
2,23469
12
Morison International
0
Rp 17.063.094.176.282
Rp 83.669.240.494
0,49035
13
Grant Thorton
0
Rp 10.102.287.635
Rp76.954.221
0,76175
14
Moore Stephens
0
Rp 2.798.874
Rp 16.069
0,57412
15
KPMG
1
Rp 51.596.960
Rp 951.800
1,84468
16
PWC
1
Rp 44.474.822
Rp 321
0,00072
17
IBDO
0
Rp 3.245.762.792.900
Rp 59.940.848.049
1,84674
2010
Direktur Utama
CEO
NP
TOTAL LIABILITIES
TOTAL EQUITY
DER
1
Kemas M. Arief
0
Rp 14.026.715
Rp 2.775.806.670
Rp 278.286.057
9,97465
2
Srdhar Natarajan
1
Rp 12.168.621
Rp 7.946.607.622
Rp 713.291.500
11,14076
3
Nico Mardiansyah
0
Rp 23.166.334
Rp 3.855.534.384
Rp 543.870.134
7,08907
4
D.E. Setijoso
1
Rp 88.479.273
Rp 289.851.060
Rp 34.107.844
8,49808
5
Ritsuo Ando
0
Rp 47.475.365
Rp 4766.887
Rp 515.368.237
0,00925
6
Maryono
0
Rp 217.963
Rp 10.009.692
Rp 774.193
12,92919
7
Gandhi Ganda Putra
1
Rp -8.8646
Rp 1.305.059
Rp 256.563
5,08670
8
Zulkifli Zaini
1
Rp 9.218.298
Rp 908.357.089
Rp 276.620.729
3,28376
9
Arwin Rashyid
0
Rp 2.548.153
Rp 129.812.352
Rp 1.376.7417
9,42895
10
Tirtadjaja Hambali
1
Rp 460.989
Rp 35.812.281
Rp 24.569.768
1,45758
11
Ningsih Suciati
0
Rp 35.092.115.873
Rp 1.251.616.532.338
Rp 318.715.237.151
3,92707
12
Andy Kasih
0
Rp 83.669.240.494
Rp 16.008.636.618.185
Rp 1.054.457.558.097
15,18187
13
HariyonoT j ahjarijadi,M BA
0
Rp 76.954.221
Rp 8.618.888.408
Rp 14.83.399.226
5,81023
14
Herman Sujono
0
Rp 16.069
Rp 2.497.482
Rp 27.98.874
0,89232
15
J.B. Kendarto
1
Rp 951.800
Rp 47.230.741
Rp 51.596.960
0,91538
16
Parwati Surjaujada
0
Rp 320.986
Rp 39.942.316
Rp 4.532.506
8,81241
17
Farid Rahman
0
Rp 59.940.848.049
Rp2.852.188.301.598
Rp 324.762.792.900
8,78237
LAMPIRAN 4
DATA TAHUN 2011
2011
CHANGES
REP
1
Ernst & Young
Nama KAP
1
1
Rp 3.481.155.340
TA
Rp 45.141.329
NP
1,296734118
ROA= NP/TA x 100%
2
Ernst & Young
0
1
Rp 7.299.826.427
Rp (81.055.917)
-1,110381429
3
Crowe Horwath
1
0
Rp 4.694.939
Rp 27.807
0,592276066
4
Ernst & Young
0
1
Rp 381.908.353
Rp 10.817.798
2,832563864
5
Grant Thorton
0
0
Rp 6.572.646.723
Rp 68.145.768
1,036808623
6
RSM AAJ Associates
0
0
Rp 13.127.198
Rp 260.445
1,984010602
7
Crowe Horwath
0
0
Rp 5.993.039
Rp (147.253)
-2,457067274
8
PWC
0
1
Rp 551.891.704
Rp 12.695.885
2,300430484
9
PWC
0
1
Rp 251.892.704
Rp 12.695.885
5,040195606
10
Ernst & Young
0
1
Rp 166.801.130
Rp 3.176.960
1,904639375
11
Grant Thorton
1
0
Rp 94.919.111
Rp 671.096
0,707018843
12
Morison International
0
0
Rp 2.080.427.739.215
Rp 48.072.269.679
2,310691632
13
Kreston International
1
0
Rp 19.185.436.308.366
Rp 100.430.496.735
0,523472571
14
1
0
Rp12.951.201.230
Rp 171.275.436
1,322467569
15
Mulyamin Sensi
Suryanto & Lianni
KPMG
0
1
Rp 6.452.794
Rp 36.214
0,561214259
16
PWC
0
1
Rp 61.909.027
Rp1.073.352
1,733756856
17
PWC
1
1
Rp59.834.397
Rp 753
0,001257895
2011
Direktur Utama
CEO
NP
TOTAL LIABILITY
TOTAL EQUTY
DER
1
Marshal
1
Rp 45.141.329
Rp3.133.539.177
Rp 347.616.163
9,01437
2
Tay Un Soo
1
Rp(81.055.917)
Rp 6.676.733.346
Rp 604.801.568
11,03954
3
Nico Mardiansyah
0
Rp27.807
Rp 4.086.151
Rp 608.788
6,71194
4
Jahja Setiaadmaja
1
Rp 10.817.798
Rp 339.165.506
Rp 42.027.340
8,07012
5
Ritsuo Ando
0
Rp 68.145.768
Rp 5.963.599.549
Rp582.910.554
10,23073
6
Maryono
0
Rp 260.445
Rp 12.125.300
Rp 1.001.898
12,10233
7
Gandhi Ganda Putra
0
Rp (147.253)
Rp 5.529.798
Rp 463.241
11,93719
8
Zulkifli Zaini
0
Rp 12.695.885
Rp 451.379.750
Rp 62.654.408
7,20428
9
Arwin Rasyid
0
Rp 12.695.885
Rp 148.431.639
Rp18.369.491
8,08033
10
Rahardja Alimhamzah
1
Rp 3.176.960
Rp 86,965,108
Rp 7.954.003
10,93350
11
Ningsih Suciati
0
Rp 671.096
Rp 1.733.939.415.500
Rp346.488.323.715
5,00432
12
Andy Kasih
0
Rp 48.072.269.679
Rp 21.556.060
Rp 1.154.341
18,67391
13
HariyonoT j ahjarijadi,M BA
0
Rp 100.430.496.735
Rp 11.287.605.437
Rp1.663.595.795
6,78506
14
Herman Sujono
0
Rp 171.275.436
Rp 5.895.160
Rp 557.634
10,57174
15
J.B Kendarto
0
Rp 36.214
Rp 57.032.639
Rp 4.876.388
11,69567
16
Parwati Surjaudaja
0
Rp1.073.352
Rp 53.244.018
Rp6.590.379
8,07905
17
Madyantoro Purbo
1
Rp753
Rp 4.612.588
Rp 473.174
9,74819
LAMPIRAN 5
DATA TAHUN 2012
2012
Nama KAP
CHANGES
REP
TA
NP
ROA= NP/TA x 100%
1
Ernst & Young
0
1
Rp 4.040.140.235
Rp 33.026.578
0,817461179
2
Ernst & Young
0
1
Rp 743.380.349
Rp 1.036.435
0,139421899
3
IBDO
1
0
Rp 5.666.177
Rp 47.714
0,842084531
4
KPMG
1
1
Rp 4.429.941.997
Rp 1.171.460
0,026444139
5
Grant Thorton
0
0
Rp 8.212.208.488
Rp 85.429.831
1,040278399
6
Morison International
1
0
Rp 15.240.091
Rp 145.595
0,955342065
7
Crowe Howarth
0
0
Rp 7.682.938
Rp 46.865
0,609988002
8
PWC
0
1
Rp 635.618.708
Rp 16.043.618
2,524094681
9
PWC
0
1
Rp 197.412.481
Rp 4.249.861
2,152782326
10
Ernst & Young
0
1
Rp 115.772.908
Rp 12.111.212
10,46117974
11
Grant Thorton
0
0
Rp 2.540.740.993.910
Rp 54.996.241.237
2,164574877
12
Morison International
0
0
Rp 20.558.770
Rp 63.116
0,307002802
13
Kreston international
0
0
Rp 17.166.551.873
Rp 263.289.326
1,533734485
14
Ernst & Young
1
1
Rp 6.495.246
Rp 94.081
1,448459381
15
Ernst & Young
1
1
Rp 65.219.108
Rp 1.377.412
2,11197614
16
PWC
0
1
Rp 79.141.737
Rp 915
0,00115673
17
Tanudiredja, Wibisana &
Rekan
1
0
Rp 7.621.309
Rp 118.843
1,55935155
2012
Direktur Utama
CEO
NP
TOTAL LIABILITY
TOTAL EQUITY
DER
1
Heru Sukanto
1
Rp 33.026.578
Rp3.668.215.679
Rp 371.924.556
9,86280
2
Rajuendran marrapan
1
Rp 1.036.435
Rp 6.719.963.698
Rp71.839.761
9,41383
3
Nico Mardiansyah
0
Rp 47.714
Rp 5.008.389
Rp 657.788
7,61399
4
Jahja Setiaatdmaja
0
Rp 1,171,460
Rp 390.067.244
Rp 51.897.942
7,51604
5
Ritsuo Ando
0
Rp 85.429.831
Rp 7.550.948.827
Rp 661.259.661
11,41904
6
Ahmad Fajar
1
Rp15.595
Rp 13.996.145
Rp 1.243.946
11,25141
7
Gandhi Ganda Putra
0
Rp 46.865
Rp 7.028.754
Rp 654.184
10,74431
8
Zulkifli Zaini
0
Rp 16.043.618
Rp 518.705.769
Rp 76.532.865
6,77756
9
Arwin Rasyid
0
Rp 4.249.861
Rp 174.760.569
Rp 22.651.912
7,71505
10
1
Rp12.111.212
Rp 106.105.415
Rp9.667.493
10,97548
11
Dato Khairussaleh bin
Ramli
Ningsih Suciati
0
Rp 54.996.241.237
Rp 2.166.971.906.790
Rp37.376.908.712
57,97622
12
Andi Kasih
0
Rp 63.116
Rp 18.621.443
Rp1.874.211
9,93562
13
0
Rp 263.289.326
Rp 15.320.812.839
Rp1.845.739.034
8,30064
14
HariyonoT j
ahjarijadi,M BA
Lulanto Sudarmana
1
Rp 94.081
Rp 5.739.581
Rp 6.495.246
0,88366
15
J.B Kendarto
0
Rp1.377.412
Rp 58.956.287
Rp6.262.821
9,41370
16
Parwati Surjaudaja
0
Rp 915
Rp 70.190.261
Rp 8.951.476
7,84119
17
Madyantoro Purbo
0
Rp118.843
Rp 6.887.343
Rp 733.966
9,38374
LAMPIRAN 6
DATA TAHUN 2013
2013
Nama KAP
CHANGES
REP
TA
NP
ROA= NP/TA x 100%
1
Ernst & Young
0
1
Rp 404.140.235
Rp 33.026.578
8,172058889
2
Ernst & Young
0
1
Rp 8.165.865.135
Rp (81.740.399)
-1,00100109
3
Crowe Howarth
1
0
Rp 7.139.276
Rp 70.477
0,987172929
4
KPMG
0
1
Rp 496.304.573
Rp 14.256.239
2,872477865
5
Grant Thorton
0
0
Rp 9.985.735.803
Rp 105.234.027
1,053843493
6
Morison International
0
0
Rp 14.576.094
Rp (1.136.045)
-7,793891834
7
Kreston International
1
0
Rp 9.003.124
Rp 96.272
1,069317717
8
PWC
0
1
Rp 733.099.762
Rp 18.829.934
2,568536368
9
Ernst & Young
1
1
Rp 211.427.283
Rp 4.148.347
1,96206797
10
Ernst & Young
0
1
Rp 140.546.751
Rp 1.570.316
1,117290858
11
Grant Thorton
0
0
Rp 3.601.335.866.618
Rp 81.495.346.240
2,262919907
12
Morison International
0
0
Rp 21.188.582
Rp 225.937
1,066314867
13
Kreston International
0
0
Rp 24.015.571.540
Rp 385.351.499
1,604590165
14
Ernst & Young
0
1
Rp 7.917.214
Rp 78.306
0,989060041
15
Ernst & Young
0
1
Rp 66.475.698
Rp 524.780
0,78943135
16
PWC
0
1
Rp 97.524.537
Rp 1.142.721
1,17172666
17
PWC
1
1
Rp 7.621.309
Rp 119
0,001559352
2013
Direktur Utama
CEO
NP
TOTAL LIABILITY
TOTAL EQUITY
DER
1
Heru Sukanto
0
Rp 33.026.578
Rp 4.287.163.502
Rp 836.906.513
5,12263
2
Sindbad Rijadi Hardjodipuro
1
Rp(81.740.399)
Rp 7.401.987
Rp 763.878
9,69001
3
Soejanto Soetjijo
1
Rp70.477
Rp 6.232.886
Rp 90.639
68,76605
4
Jahja Setiaatdmaja
0
Rp 14.256.239
Rp 430.893.993
Rp (63.966.678)
(6,73623)
5
Ritsuo Ando
0
Rp 105.234.027
Rp 13.201.044
Rp 1.375.050
9,60041
6
Sukoriyanto Saputro
1
Rp (1.136.045)
Rp 8.285.208
Rp 717.916
11,54064
7
Paulus Wiranata
1
Rp 96.272
Rp 596.735.488
Rp 88.790.596
6,72071
8
Budi Gunadi Sadikin
1
Rp 18.829.934
Rp 192.979.722
Rp 25.886.687
7,45479
9
Arwin Rasyid
0
Rp 4.148.347
Rp 128.138.350
Rp 1.248.401
102,64198
10
Thilagavathy Nadason
1
Rp1.570.316
Rp 3.146.474.324.455
Rp 454.861.542.163
6,91743
11
Ningsih Suciati
0
Rp 81.495.346.240
Rp 18.588.821
Rp 2.608.691
7,12573
12
Andy Kasih
0
Rp 225.937
Rp 2.160.247.419
Rp 2.412.324.121
0,89550
13
HariyonoT j ahjarijadi,M BA
0
Rp 385.351.499
Rp 6.881.835
Rp 1.035.379
6,64668
14
Lulanto Sudarmana
0
Rp 78.306
Rp 60.357.193
Rp 6.118.505
9,86470
15
Kostaman Thayib
1
Rp 524.780
Rp 84.027.985
Rp 13.496.552
6,22589
16
Parwati Surjaudaja
0
Rp 1.142.721
Rp 18.588.821
Rp 2.608.691
7,12573
17
Madyantoro Purbo
0
Rp 119
Rp 4.573.918
Rp 1.647.962
2,77550
LAMPIRAN 7
DATA TAHUN 2014
2014
Nama KAP
REP
TA
NP
ROA= NP/TA x 100%
Ernst & Young
CHANG
ES
0
1
1
Rp 6.385.191.484
Rp 62.001.106
0,971014043
2
Deloitte
1
1
Rp 9.430.264
Rp (54.550)
-0,578456764
3
Crowe Howarth
0
0
Rp 9.251.776
Rp 74.530
0,805575059
4
KPMG
0
1
Rp 552.423.892
Rp 16.511.670
2,98894929
5
BKR International
1
0
Rp 9.468.873.488
Rp 96.532.495
1,0194718
6
Morison International
0
0
Rp 12.682.021
Rp (662.006)
-5,220035513
7
Kreston International
0
0
Rp 9.044.046
Rp (119.173)
-1,317695642
8
PWC
0
1
Rp 855.039.673
Rp 20.654.783
2,415652004
9
PWC
1
1
Rp 233.162.423
Rp 2.343.840
1,005239168
10
Ernst & Young
0
1
Rp 143.318.466
Rp 712.328
0,497024577
11
Grant Thorton
0
0
Rp 5.199.184.618.629
Rp 106.167.729.998
2,04200731
12
Morison International
0
0
Rp 23.453.347
Rp 110.585
0,471510527
13
Kreston International
0
0
Rp 36.173.590.792
Rp 435.561.942
1,20408821
14
Ernst & Young
0
1
Rp 9.769.591
Rp 52.876
0,541230436
15
Ernst & Young
0
1
Rp 6.664.791
Rp 599.238
8,991099646
16
PWC
0
1
Rp103.123.179
Rp 1.332.182
1,29183566
17
Deloitte
1
1
Rp 16.432.776
Rp 138.073
0,840229308
2014
Direktur Utama
CEO
NP
1
Heru Sukanto
0
Rp 62.001.106
TOTAL
LIABILITY
Rp 5.4811.69.891
TOTAL EQUITY
DER
2
Benny Purnomo
1
Rp (54.550)
Rp 8.195.695
Rp1.234.569
6,63851
3
Wahyu Dwi Aji
1
Rp 74.530
Rp 8.277.583
Rp 974.193
8,49686
4
Jahja Setiaatdmaja
0
Rp 16.511.670
Rp 472.550.777
Rp 77.920.617
6,06452
5
Ritsuo Ando
0
Rp 96.532.495
Rp 11.662.403
Rp 1.019.618
11,43801
6
Ahmad Fajar
1
Rp (662.006)
Rp 8.407.900
Rp 636.146
13,21693
7
Ivy Santoso
1
Rp (119.173)
Rp 697.019.624
Rp 104.844.562
6,64812
8
Budi Gunadi Sadikin
0
Rp 20.654.783
Rp 204.714.729
Rp 2.844.7694
0,19618
9
Arwin Rasyid
0
Rp 2.343.840
Rp 1.286.684.515
Rp14.650.031
87,82811
10
Taswin Zakaria
1
Rp 712.328
Rp 463.859.707.582
Rp560.587.547.047
0,82745
11
Ningsih Suciati
0
Rp 106.167.729.998
Rp 20.734.071
Rp 2.719.276
7,62485
12
Andy Kasih
0
Rp 110.585
Rp 33.321.356.997
Rp 2.852.233.795
11,68255
13
Hariyono Tjahjarijadi
0
Rp 435.561.942
Rp 8.549.452
Rp 1.220.139
7,00695
14
Lulanto Sudarmana
0
Rp 52.876
Rp 59.691.216
Rp 6.956.675
8,58042
15
Kostaman Thayib
0
Rp 599.238
Rp 88.216.003
Rp 1.490.717
59,17689
16
Parwati Surjaudaja
0
Rp 1.332.182
Rp 20.734.071
Rp 2.719.276
7,62485
17
Madyantoro Purbo
0
Rp 138.073
Rp 12.528.511
Rp 3.904.265
3,20893
Rp904.021.593
6,06310
LAMPIRAN 8
DATA SAMPEL
No
1
Kode
AGRO
Nama Perusahaan
PT. BANK AGRONIAGA TBK.
2
BABP
PT.BUMI PUTERA INDONESIA TBK.
3
BACA
PT. BANK CAPITAL INDONESIA TBK.
4
BBCA
PT. CENTAL ASIA TBK.
5
BBNP
PT. NUSANTARA PARAHYANGAN TBK
6
BCIC
PT.BANK CENTURY TBK.
7
BEKS
PT.BANK EKSEKUTIF INTERNASIONAL TBK.
8
BMRI
PT. BANK MANDIRI TBK.
9
BNGA
PT. BANK CIMB NIAGA TBK.
10
BNII
11
BSWD
12
INPC
13
MAYA
PT.MAYAPADA INTERNASIONAL TBK
14
MCOR
15
MEGA
PT. BANK WINDU KENTJANA INTERNASIONAL
TBK.
PT. BANK MEGA TBK.
16
NISP
PT. BANK OCBC NISP TBK.
17
SDRA
PT.BANK SAUDARA TBK.
PT.BANK NASIONAL INDONESIA TBK.
PT. BANK SWADESI TBK.
PT. BANK ARTHA GRAHA INTERNASIONAL TBK.
LAMPIRAN 9
OUTPUT SPSS
Descriptives
Descriptive Statistics
N
Range
Minimum
Maximum
Statistic
Statistic
Statistic
Statistic
Mean
Statistic
Std. Error
Std. Deviation
Variance
Statistic
Statistic
CHANGES
102
1.00
.00
1.00
.3235
.04655
.47013
.221
REP
102
1.00
.00
1.00
.5392
.04960
.50092
.251
CEO
102
1.00
.00
1.00
.3333
.04691
.47373
.224
FD
102
9.91
.06
9.97
3.0982
.29021
2.93101
8.591
ROA
102
18.26
-7.79
10.46
1.1661
.21448
2.16616
4.692
Valid N (listwise)
102
Logistic Regression
Case Processing Summary
a
Unweighted Cases
N
Included in Analysis
Selected Cases
Missing Cases
Total
Unselected Cases
Total
Percent
102
100.0
0
.0
102
100.0
0
.0
102
100.0
a. If weight is in effect, see classification table for the total number
of cases.
Dependent Variable Encoding
Original Value
Internal Value
.00
0
1.00
1
Block 0: Beginning Block
a,b,c
Iteration History
Iteration
-2 Log likelihood
Coefficients
Constant
Step 0
1
128.441
-.706
2
128.418
-.737
3
128.418
-.738
a. Constant is included in the model.
b. Initial -2 Log Likelihood: 128.418
c. Estimation terminated at iteration number 3
because parameter estimates changed by less than
.001.
Classification Table
Observed
a,b
Predicted
CHANGES
.00
Percentage
Correct
1.00
.00
69
0
100.0
1.00
33
0
.0
CHANGES
Step 0
Overall Percentage
a. Constant is included in the model.
b. The cut value is .500
67.6
Variables in the Equation
B
Step 0
Constant
-.738
S.E.
.212
Wald
df
12.145
1
Variables not in the Equation
Score
df
Sig.
REP
4.144
1
.042
CEO
.202
1
.653
FD
7.163
1
.007
ROA
6.924
1
.009
14.077
4
.007
Variables
Step 0
Overall Statistics
Sig.
.000
Exp(B)
.478
Block 1: Method = Enter
a,b,c,d
Iteration History
Iteration
-2 Log likelihood
Coefficients
Constant
Step 1
REP
CEO
FD
ROA
1
114.199
-.755
-.515
.174
.147
-.159
2
112.790
-.822
-.603
.145
.177
-.263
3
112.745
-.815
-.610
.130
.181
-.291
4
112.745
-.814
-.611
.130
.181
-.293
5
112.745
-.814
-.611
.130
.181
-.293
a. Method: Enter
b. Constant is included in the model.
c. Initial -2 Log Likelihood: 128.418
d. Estimation terminated at iteration number 5 because parameter estimates changed by less than
.001.
Omnibus Tests of Model Coefficients
Chi-square
Step 1
df
Sig.
Step
15.673
4
.003
Block
15.673
4
.003
Model
15.673
4
.003
Model Summary
Step
1
-2 Log likelihood
112.745
Cox & Snell R
Nagelkerke R
Square
Square
a
.142
a. Estimation terminated at iteration number 5 because
parameter estimates changed by less than .001.
Hosmer and Lemeshow Test
Step
1
Chi-square
3.641
df
Sig.
8
.888
.199
Contingency Table for Hosmer and Lemeshow Test
CHANGES = .00
Observed
Expected
CHANGES = 1.00
Observed
Total
Expected
1
10
9.240
0
.760
10
2
8
8.499
2
1.501
10
3
8
8.071
2
1.929
10
4
9
7.745
1
2.255
10
5
7
7.360
3
2.640
10
6
7
7.074
3
2.926
10
7
5
6.493
5
3.507
10
8
6
5.607
4
4.393
10
9
4
4.843
6
5.157
10
10
5
4.068
7
7.932
12
Step 1
Classification Table
Observed
a
Predicted
CHANGES
.00
Percentage
Correct
1.00
.00
61
8
88.4
1.00
22
11
33.3
CHANGES
Step 1
Overall Percentage
70.6
a. The cut value is .500
Variables in the Equation
B
Step 1
a
S.E.
Wald
df
Sig.
Exp(B)
REP
-.611
.497
1.512
1
.219
.543
CEO
.130
.536
.058
1
.809
1.138
FD
.181
.076
5.658
1
.017
1.199
ROA
-.293
.163
3.222
1
.073
.746
Constant
-.814
.456
3.193
1
.074
.443
a. Variable(s) entered on step 1: REP, CEO, FD, ROA.
Step number: 1
Observed Groups and Predicted Probabilities
8 +
+
I
I
I
F
I
R
+
E
I
Q
I
U
I
E
+
N
I
C
I
Y
I
I
1
I
1
6 +
1
1
I
1
1
I
1
1 1
I
1
1 1
4 +
1
0 0
0 1
1
I
1
0 0
0 1
1
I
0 0
00
0 0
010
1
0
1
I
0 0
00
0 0
010
1
0
1
2 + 0
0 0 100 0000 0
000 00
1
1 01
01
1
111 0
I 0
0 0 100 0000 0
000 00
1
1 01
01
1
111 0
+
I
I 00
I
0
0000 0000000000010000001000 10 00
011100001 110 0
10
1
01
I 00 0
0000 0000000000010000001000 10 00
011100001 110 0
10 1
01
I
Predicted ---------+---------+---------+---------+---------+---------+---------+---------+---------+--------Prob:
0
.1
.2
.3
.4
.5
.6
.7
.8
.9
1
Group:
0000000000000000000000000000000000000000000000000011111111111111111111111111111111111111111111111111
Predicted Probability is of Membership for 1.00
The Cut Value is .50
Symbols: 0 - .00
1 - 1.00
Each Symbol Represents .5 Cases.