Faktor-Faktor yang Mempengaruhi Penerimaan Opini Audit Going Concern (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2011-2014)

Lampiran 1:
Perusahaan Manufaktur yang Terdaftar di BEI
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

Nama
Perusahaan

PT. Indocement Tunggal Prakarsa, Tbk
PT. Holcim Indonesia, Tbk
PT. Semen Gresik, Tbk
PT. Asahimas Flat Glass, Tbk
PT. Arwana Citra Mulia, Tbk
PT. Inti Keramik Alam Asri Industri, Tbk
PT. Keramika Indonesia Assosiasi, Tbk
PT. Mulia Industrindo, Tbk
PT. Surya Toto Indonesia, Tbk
PT. Alaska Industrindo, Tbk
PT. Alumindo Light Metal Industry, Tbk
PT. Beton Jaya Manunggal, Tbk
PT. Citra Turbindo, Tbk

PT. Gunawan Dianjaya Steel, Tbk
PT. Indal Aluminium Industry, Tbk
PT. Itamaraya, Tbk
PT. Jakarta Kyoei Steel Work LTD, Tbk
PT. Jaya Pari Steel, Tbk
PT. Krakatau Steel, Tbk
PT. Lion Metal Works, Tbk
PT. Lion Mesh Prima, Tbk
PT. Hanson International, Tbk
PT. Pelat Timah Nusantara, Tbk
PT. Pelangi Indah Canindo, Tbk
PT. Tembaga Mulia Semanan, Tbk
PT. Barito Pasific, Tbk
PT. Budi Acid Jaya, Tbk
PT. Duta Pertiwi Nusantara, Tbk
PT. Ekadharma International, Tbk
PT. Eterindo Wahanatama, Tbk
PT. Intan Wijaya International, Tbk
PT. Sorini Agro Asia Corporindo, Tbk
PT. Indo Acitama, Tbk

PT. Chandra Asri Petrochemical, Tbk
PT. Unggul Indah Cahaya, Tbk
PT. Alam Karya Unggul, Tbk
PT. Argha Karya Prima Industry, Tbk
PT. Asiaplast Industries, Tbk
PT. Berlina, Tbk
PT. Titan Kimia Nusantara, Tbk

Kode
Perusahaan

INTP
SMCB
SMGR
AMFG
ARNA
IKAI
KIAS
MLIA
TOTO

ALKA
ALMI
BTON
CTBN
GDST
INAI
ITMA
JKSW
JPRS
KRAS
LION
LMSH
MYRX
NIKL
PICO
TBMS
BRPT
BUDI
DPNS
EKAD

ETWA
INCI
SOBI
SRSN
TPIA
UNIC
AKKU
AKPI
APLI
BRNA
FPNI











































1

Kriteria
2
3

















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










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













X

X
X
X
X

X

X
X
X
X
X
X
X


X

X
X
X

X
X

X
X
X
X
X
X
X
X
X

X
X
X


82
Universitas Sumatera Utara

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4

No.

Nama Perusahaan

41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59

PT. Champion Pasific Indonesia, Tbk
PT. Indopoly Swakarsa Industry, Tbk
PT. Sekawan Intipratama, Tbk
PT. Siwani Makmur, Tbk
PT. Trias Sentosa, Tbk
PT. Yana Prima Hasta Persada, Tbk
PT. Charoen Pokphand Indonesia, Tbk
PT. Japfa Comfeed Indonesia, Tbk
PT. Malindo Feedmill, Tbk
PT. Multibreeder Adirama Indonesia, Tbk
PT. Siearad Produce , Tbk
PT. Sumalindo Lestari Jaya, Tbk
PT. Tirta Mahakam Resources, Tbk
PT. Alkindo Naratama, Tbk
PT. Fajar Surya Wisesa, Tbk
PT. Indah Kiat Pulp & Paper, Tbk
PT. Toba Pulp Lestari, Tbk
PT. Kertas Basuki Rachmat Indonesia, Tbk
PT. Surabaya Agung Industri Pulp & Kertas,
Tbk
PT. Suparma, Tbk
PT. Pabrik Kertas Tjiwi Kimia, Tbk
PT. Astra International, Tbk
PT. Astra Auto Part, Tbk
PT. Indo Kordsa, Tbk
PT. Goodyear Indonesia, Tbk
PT. Gajah Tunggal, Tbk
PT. Indomobil Sukses International, Tbk
PT. Indospring, Tbk
PT. Multi Prima Sejahtera, Tbk
PT. Multistrada Arah Sarana, Tbk
PT. Nippres, Tbk
PT. Prima Alloy Steel Universal, Tbk
PT. Selamat Sempurna, Tbk
PT. Polychem Indonesia, Tbk
PT. Argo Pantes, Tbk
PT. Centex, Tbk
PT. Eratex Djaya, Tbk
PT. Ever Shine Textile Industry, Tbk
PT. Pan Asia Indosyntec, Tbk
PT. Indo Rama Synthetic, Tbk
PT. Karwell Indonesia, Tbk
PT. Apac Citra Centertex, Tbk

60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82

Kode
Perusahaan

1

Kriteria
2
3

4

IGAR
IPOL
SIAP
SIMA
TRST
YPAS
CPIN
JPFA
MAIN
MBAI
SIPD
SULI
TIRT
ALDO
FASW
INKP
INRU
KBRI
SAIP










X








X










X








X

X
X
X

X
X
X
X
X
X
X


X
X
X
X

X










X








X

SPMA
TKIM
ASII
AUTO
BRAM
GDYR
GJTL
IMAS
INDS
LPIN
MASA
NIPS
PRAS
SMSM
ADMG
ARGO
CNTX
ERTX
ESTI
HDTX
INDR
KARW
MYTX













X
X


































X
X
X
X
X
X
X
X
X
X
X
X
X
X



X


X















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








83
Universitas Sumatera Utara

No.

Nama Perusahaan

83
84
85
86
87
88
89
90
91
92
93
94
95
96
97

PT. Pan Asia Filament Inti, Tbk
PT. Pan Brothers, Tbk
PT. Asia Pasific Fibers, Tbk
PT. Ricky Putra Globalindo, Tbk
PT. Sunson Textile Manufacturer, Tbk
PT. Nusantara Inti Corpora, Tbk
PT. Unitex, Tbk
PT. Sepatu Bata, Tbk
PT. Primarindo Asia Infrastructure, Tbk
PT. Surya Intrindo Makmur, Tbk
PT. Sumi Indo Kabel, Tbk
PT. Jembo Cable Company, Tbk
PT. KMI Wire and Cable, Tbk
PT. Kabelindo Murni, Tbk
PT. Supreme Cable Manufacturing and
Commerce, Tbk
PT. Voksel Electric, Tbk
PT. Sat Nusa Persada, Tbk
PT. Akasha Wira International, Tbk
PT. Tiga Pilar Sejahtera Food, Tbk
PT. Cahaya Kalbar, Tbk
PT. Davomas Abadi, Tbk
PT. Delta Djakarta, Tbk
PT. Indofood CBP Sukses Makmur, Tbk
PT. Indofood Sukses Makmur, Tbk
PT. Multi Bintang Indonesia, Tbk
PT. Mayora Indah, Tbk
PT. Prashida Aneka Niaga, Tbk
PT. Nippon Indosari Corporindo, Tbk
PT. Sekar Laut, Tbk
PT. Siantar Top, Tbk
PT. Ultrajaya Milk Industry and Trading
Company, Tbk
PT. Gudang Garam, Tbk
PT. Hanjaya Mandala Sampoerna, Tbk
PT. Bentoel International Investama, Tbk
PT. Darya Varia Laboratoria, Tbk
PT. Indofarma, Tbk
PT. Kimia Farma, Tbk
PT. Kalbe Farma, Tbk
PT. Merck, Tbk
PT. Pyridam Farma, Tbk
PT. Schering Plough Indonesia, Tbk

98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123

Kode
Perusahaan

1

Kriteria
2
3

4

PAFI
PBRX
POLY
RICY
SSTM
UNIT
UNTX
BATA
BIMA
SIMM
IKBI
JECC
KBLI
KBLM
SCCO










X















X






X
X

X

X

X

X
X
X
X
X
X

X








X






VOKS
PTSN
ADES
AISA
CEKA
DAVO
DLTA
ICBP
INDF
MLBI
MYOR
PSDN
ROTI
SKLT
STTP
ULTJ






X














X

X











X

X
X
X
X
X
X
X
X
X
X
X
X
X
X




X

X











GGRM
HMSP
RMBA
DVLA
INAF
KAEF
KLBF
MERK
PYFA
SCPI























X
X

X
X
X
X
X
X













84
Universitas Sumatera Utara

No.

124
125
126
127
128
129
130
131
132

Nama Perusahaan

PT. Taisho Pharmaceutical Indonesia, Tbk
PT. Tempo Scan Pasific, Tbk
PT. Martina Berto, Tbk
PT. Mustika Ratu, Tbk
PT. Mandom Indonesia, Tbk
PT. Unilever Indonesia, Tbk
PT. Kedawung Setia Industrial, Tbk
PT. Kedaung Indag Can, Tbk
PT. Langgeng Makmur Industry, Tbk

Kode
Perusahaan

1

Kriteria
2
3

4

SQBI
TSPC
MBTO
MRAT
TCID
UNVR
KDSI
KICI
LMPI

X









X









X





X



X
X
X
X
X
X
X
X
X

85
Universitas Sumatera Utara

Lampiran 2:
Sampel Penelitian
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

Nama Perusahaan
PT. Inti Keramik Alam Asri Industri, Tbk
PT. Mulia Industrindo, Tbk
PT. Itamaraya, Tbk
PT. Jakarta Kyoei Steel Work LTD, Tbk
PT. Krakatau Steel, Tbk
PT. Pelat Timah Nusantara, Tbk
PT. Barito Pasific, Tbk
PT. Alam Karya Unggul, Tbk
PT. Titan Kimia Nusantara, Tbk
PT. Siwani Makmur, Tbk
PT. Sumalindo Lestari Jaya, Tbk
PT. Tirta Mahakam Resources, Tbk
PT. Kertas Basuki Rachmat Indonesia, Tbk
PT. Polychem Indonesia, Tbk
PT. Argo Pantes, Tbk
PT. Centex, Tbk
PT. Ever Shine Textile Industry, Tbk
PT. Pan Asia Indosyntec, Tbk
PT. Karwell Indonesia, Tbk
PT. Apac Citra Centertex, Tbk
PT. Asia Pasific Fibers, Tbk
PT. Sunson Textile Manufacturer, Tbk
PT. Unitex, Tbk
PT. Sat Nusa Persada, Tbk
PT. Bentoel International Investama, Tbk
PT. Schering Plough Indonesia, Tbk
PT. Primarindo Asia Infrastructure, Tbk

Kode Perusahaan
IKAI
MLIA
ITMA
JKSW
KRAS
NIKL
BRPT
AKKU
FPNI
SIMA
SULI
TIRT
KBRI
ADMG
ARGO
CNTX
ESTI
HDTX
KARW
MYTX
POLY
SSTM
UNTX
PTSN
RMBA
SCPI
BIMA

86
Universitas Sumatera Utara