Perpustakaan Unika
DAFTAR PUSTAKA Fitriani. 2001. Signifikan perbedaan Tingkat Kelengkapan Pangungkapan Wajib dan Sukarela pada Laporan Keuangan Perusahaan Publik yang Terdaftar di Bursa Efek Jakarta. Simposium Nasional Akuntansi IV. Bandung Ghozali, Imam. 2001. Aplikasi Multivariate Dengan Program SPSS. Semarang : Badan Penerbit UNDIP Gray, dan Robert Meek. 1995. Factors Influencing Voluntary Anmual report Disclosures. Journal of International Business Studies (Third Quarter), pp.555-572 Hendriksen, E.S dan V. Breda. 1991. Accounting Theory. New York : Prentice Hall Imhoff, E.A., Jr. 1992. The Relation Between Perceived Accounting Quality and Economic Characteristic of the Firm. Jurnal of accounting and Public Policy, Vol.11 (2), pp.97-118 Machfoedz, Mas’ud.1994. Financial Ratio Analysis and The Prediction of Earning Changes in Indonesia. Kelola. No.7. Maret Marwata. 2001. Hubungan antara Karakterisitik Perusahaan dan Kualitas Ungkapan Sukarela dalam Laporan tahunan Perusahaan publik di Indonesia. Jurnal Dian Ekonomi Manajemen, Vol. 12 (1), pp.67-87 Munawir. 2000. Analisa Laporan Keuangan. Edisi 3. Yogyakarta : Liberty Naim A., dan Fuad Rakhman. 2000. Analisis Hubungan antara kelengkapan Pengungkapan Laporan Keuangan dengan Struktur Modal dan Tipe Kepemilikan Perusahaan. Jurnal Ekonomi dan Bisnis Indonesia, Vol 15. no1.pp.70-82 Nugraheni, dkk. 2002. Analisis Faktor-faktor Fundamental Perusahaan Terhadap Kelengkapan Laporan Keuangan. Jurnal Dian Ekonomi, Vol. 8 (1), pp.75-91 Sartono, Agus. 1998. Manajemen Keuangan . Edisi 3. Yogyakarta : BPFE
63
Perpustakaan Unika
Subiyantoro. 1997. Hubungan Antara Kelengkapan Pengungkapan Laporan Keuangan dengan Karakteristik Perusahaan Publik di Indonesia.Simposium Nasional Akuntansi I.Yogyakarta. Yuniati. 2000. Analisi Pengungkapan Informasi Laporan Tahunan pada Perusahaan yang Terdaftar di Bursa Efek Jakarta. Simposium Nasional Akuntansi III. Jakarta
64
Manufacturing: 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20. 21.
ADES AQUA AISA CEKA DAVO DLTA FAST INDF MYOR MWON MLBI PSDN PTSP SHDA SKLT STTP SIPD SMAR SUBA TBLA ULTJ
22. 23. 24.
BATI GGRM HMSP
25. 26. 27. 28. 29. 30. 31. 32. 33.
ARGO CNTX ERTX PAFI HDTX RDTX SSTM TEJA TFCO
34. 35. 36. 37. 38. 39. 40.
MYTX CNBE DOID ESTI FMII GRIV MYRX
Perusahaan Manufaktur
Perpustakaan Unika
Food and Beverages Ades Alfindo Putrasetia Tbk. Aqua Golden Mississippi Tbk. Asia Intiselera Tbk. Cahaya Kalbar Tbk. Davomas Abadi Tbk. Delta Djakarta Tbk. Fast Food Indonesia Tbk. Indofood Sukses Makmur Tbk. Mayora Indah Tbk. Miwon Indonesia Tbk. Multi Bintang Indonesia Tbk. Prasidha Aneka Niaga Tbk. Putra Sejahtera Pioneerindo Tbk. Sari Husada Tbk. Sekar Laut Tbk. Siantar TOP Tbk. Sierad Produce Tbk. SMART Corporation Tbk. Suba Indah Tbk. Tunas Baru Lampung Tbk. Ultra Jaya Milk Industry and Trading Company Tbk. Tobacco Manufactures BAT Indonesia Tbk. Gudang Garam Tbk. Hanjaya Mandala Sampoerna Tbk. Textile mill Products Argo Pantes Tbk. Century Textile Industry (Centex) Tbk. Eratex Djaja Limited Tbk. Panasia Filament Inti Tbk. Panasia Indosyntec Tbk. Roda Vivatex Tbk. Sunson Textile Manufacturer Tbk. Texmaco Jaya Tbk. Tifico Tbk. Apparel and Other Textile Products Apac Citra Centertex Tbk. Concord Benefit Enterprises Tbk. Daeyu Orchid Indonesia Tbk. Ever Shine Textile Industry Tbk. Fortune Mate Indonesia Tbk. Great River International Tbk. Hanson Industri Utama Tbk.
41. 42. 43. 44. 45. 46. 47. 48. 49.
INDR KARW GDWU PBRX BIMA RICY SRSN BATA SIMM
50. 51. 52. 53. 54.
BRPT DSUC SULI SUDI TIRT
55. 56. 57. 58. 59. 60.
FASW INKP TKIM SPMA SAIP INRU
61. 62. 63. 64. 65. 66. 67. 68.
AKRA BUDI ETWA LTLS POLY SOBI TPIA UNIC
69. 70. 71. 72.
DPNS EKAD INCI KKGI
73. 74. 75. 76. 77. 78. 79. 80. 81.
AKPI AMFG APLI BRNA DYNA IGAR LMPI LAPD PLAS
Indorama Syntetics Tbk. Karwell Indonesia Tbk. Kasogi Internasional Tbk. Pan Brothers Tex Tbk. Primarindo Asia Infrastruktur Tbk. Ricky Putra Globalindo Tbk. Sarasa Nugraha Tbk. Sepatu Bata Tbk. Surya Intrindo Makmur Tbk. Lumber and Wood Products Barito Pacific Timber Tbk. Daya Sakti Unggul Corporation Tbk. Sumalindo Lestari Jaya Tbk. Surya Dumai Industri Tbk. Tirta Mahakam Plywood Industry Tbk. Paper and Allied Products Fajar Surya Wisesa Tbk. Indah Kiat Pulp & Paper Corporation Tbk. Pabrik Kertas Tjiwi Kimia Tbk. Suparma Tbk. Surabaya Agung Industry Pulp Tbk. Toba Pulp Lestari Tbk. Chemical and Allied Products Aneka Kimia Raya Tbk. Budi Acid Jaya Tbk. Eterindo Wahanatama Tbk. Lautan Luas Tbk. Polysindo Eka Perkasa Tbk. Sorini Corporation Tbk. Tri Polyta Indonesia Tbk. Unggul Indah Cahaya Tbk. Adhesive Duta Pertiwi Nusantara Tbk. Ekadharma Tape Industry Tbk. Intan Wijaya Chemical Industry Tbk. Kurnia Kapuas Utama Tbk. Plastics and Glass Products Argha Karya Prima Industry Tbk. Asahimas Flat Glass Co. Ltd. Tbk. Asiaplast Industries Tbk. Berlina Co. Ltd. Tbk. Dynaplast Tbk. Igarjaya Tbk. Langgeng Makmur Plastik Industry Ltd. Tbk. Lapindo Packaging Tbk. Plastpack Prima Industri Tbk.
Perpustakaan Unika
82. 83. 84. 85.
SMPL TRST SIMA UGAR
86. 87. 88.
INTP SMCB SMGR
89. 90. 91. 92. 93. 94. 95. 96. 97. 98. 99. 100.
ALKA ALMI BTON CTBN INAI JKSW JPRS LION LMSH PICO TBMS TIRA
101. 102. 103.
ITMA KICI KDSI
104. 105. 106. 107. 108.
ARNA IKAI KIAS MLIA TOTO
109. 110.
KOMI TPEN
111. 112. 113. 114. 115. 116.
KBLI JECC KBLM IKBI SCCO VOKS
117. 118.
ASGR MTDL
Summitplast Interbenua Tbk. Trias Sentosa Tbk. Van Der Horst Indonesia Tbk. Wahana Jaya Perkasa Tbk. Cement Indocement Tunggal Perkasa Tbk. Semen Cibinong Tbk. Semen Gresik Tbk. Metal and Allied Products Alakasa Industrindo Tbk. Alumindo Light Metal Industry Tbk. Betonjaya Manunggal Tbk. Citra Tubindo Tbk. Indal Alumunium Industry Tbk. Jakarta Kyoei Steel Works Ltd. Tbk. Jaya Pari Steel Tbk. Lion Metal Works Tbk. Lionmesh Prima Tbk. Pelangi Indah Canindo Tbk. Tembaga Mulia Semanan Tbk. Tira Austenite Tbk. Fabricated Metal Products Itamaraya Gold Industry Tbk. Kedaung Indah Can Tbk. Kedawung Setia Industrial Tbk.
Perpustakaan Unika
Stone, Clay, Glass and Concrete Products Arwana Citra Mulia Tbk. Intikeramik Alamasri Industry Tbk. Keramika Indonesia Tbk. Mulia Industrindo Tbk. Surya Toto Indonesia Tbk. Machinery Komatsu Indonesia Tbk. Texmaco Perkasa Engineering Tbk. Cable GT Kabel Indonesia Tbk. Jembo Cable Company Tbk. Kabelindo Murni Tbk. Sumi Indo Kabel Tbk. Supreme Cable Manufacturing Corp. (SUCACO) Tbk. Voksel Electric Tbk. Electric and Electronic Equipment Astra Graphia Tbk. Metrodata Elektronics Tbk.
119. 120. 121.
MLPL TRPK JWJI
122. 123. 124. 125. 126. 127. 128. 129. 130. 131. 132. 133. 134. 135. 136. 137. 138.
ACAP ASII AUTO BRAM GJTL GDYR ADMG HEXA IMAS INDS INTA LPIN NIPS PRAS SMSM TURI UNTR
139. 140. 141.
INTD MDRN KONI
142. 143. 144. 145. 146. 147. 148. 149. 150. 151.
BYSP DNKS DVLA INAF KLBF KAEF MERK SCPI SQBI TSPC
152. 153. 154. 155.
TCID MRAT PGIN UNVR
156. 157.
BLTA CMPP
Multipolar corporation Tbk. Trafindo Perkasa Tbk. Waniaindah Busana Tbk. Automotive and Allied Products Andhi Chandra Automotive Products Tbk. Astra International Tbk. Astra Otoparts Tbk. Branta Mulia Tbk. Gajah Tunggal Tbk. Good Year Tbk. GT Petrochem Industries Tbk. Hexindo Adiperkasa Tbk. Indomobil Sukses International Tbk. Indospring Tbk. Intraco Penta Tbk. Multi Prima Sejahtera Tbk. Nipress Tbk. Prima Alloy Steel Tbk. Selamat Sempurna Tbk. Tunas Ridean Tbk. United Traktor Tbk. Photographic Equipment Inter Delta Tbk. Modern Photo Film Tbk. Perdana Bangun Pusaka Tbk. Pharmaceuticals Bayer Indonesia Tbk. Dankos Laboratories Tbk. Darya-Varia Laboratoria Tbk. Indofarma Tbk. Kalbe Farma Tbk. Kimia Farma Tbk. Merck Indonesia Tbk. Schering Plough Indonesia Tbk. Squibb Indonesia Tbk. Tempo Scan Pacific Tbk. Consumer Goods Mandom Indonesia Tbk. Mustika Ratu Tbk. Procter & Gambler Indonesia Tbk. Unilever Indonesia Tbk. Transportation Services Berlian Laju Tanker Tbk. Centris Multi Persada Pratama Tbk.
Perpustakaan Unika
158. 159. 160. 161. 162. 163.
HITS MIRA RIGS SMDR SAFE ZBRA
164. 165.
ISAT TLKM
166. 167. 168. 169. 170. 171. 172. 173. 174. 175. 176. 177. 178. 179.
TMPI AIMS ALFA RMBA EPMT HERO MPPA META SDPC RALS RIMO TGKA TKGA WICO
Humpuss Intermoda Transportasi Tbk. Mitra Rajasa Tbk. Rig Tenders Tbk. Samudera Indonesia Tbk. Steady Safe Tbk. Zebra Nusantara Tbk. Communication Indosat Tbk. Telekomunikasi Indonesia Tbk. Wholesale and Retail Trade AGIS (Artha Graha Investama) Akbar Indo Makmur Stimec Tbk. Alfa Retailindo Tbk. Bentoel Internasional Investama Tbk. Enseval Putra Megatrading Tbk. Hero Supermarket Tbk. Matahari Putra Prima Tbk. Matemedia Technologies Tbk. Millennium Pharmacon International Tbk. Ramayana Lestari Sentosa Tbk. Rimo Catur Lestari Tbk. Tigaraksa Satria Tbk. Toko Gunung Agung Tbk. Wicaksana Overseas International Tbk.
Perpustakaan Unika
Daftar Perusahaan Sampel No.
Kode
Nama Perusahaan
1
ACAP
2
ADMG
Andhi Chandra Automotive Products Tbk. GT Petrochem Industries Tbk.
3 4 5
AMFG AQUA ARNA
Asahimas Flat Glass Co. Ltd. Tbk. Aqua Golden Mississippi Tbk. Arwana Citra Mulia Tbk.
6
ASGR
Astra Graphia Tbk.
7
ASII
Astra International Tbk.
8
AUTO
Astra Otoparts Tbk.
9 10 11 12 13 14
BATI CEKA DAVO DLTA DYNA ESTI
BAT Indonesia Tbk. Cahaya Kalbar Tbk. Davomas Abadi Tbk. Delta Djakarta Tbk. Dynaplast Tbk. Ever Shine Textile Industry Tbk.
15 16
FAST GDYR
Fast Food Indonesia Tbk. Good Year Tbk.
17 18
GGRM GJTL
Gudang Garam Tbk. Gajah Tunggal Tbk.
19
GRIV
Great River International Tbk.
20 21
HMSP IMAS
Hanjaya Mandala Sampoerna Tbk. Indomobil Sukses International Tbk.
22 23 24
INAF INDF INDR
Indofarma Tbk. Indofood Sukses Makmur Tbk. Indorama Syntetics Tbk.
25
INKP
26 27
ISAT KAEF
Indah Kiat Pulp & Paper Corporation Tbk. Indosat Tbk. Kimia Farma Tbk.
Perpustakaan Unika
Jenis Industri Automotive and Allied Products Automotive and Allied Products Plastics and Glass Products Food and Beverages Stone, Clay, Glass and Concrete Products Electric and Electronic Equipment Automotive and Allied Products Automotive and Allied Products Tobacco Manufactures Food and Beverages Food and Beverages Food and Beverages Plastics and Glass Products Apparel and Other Textile Products Food and Beverages Automotive and Allied Products Tobacco Manufactures Automotive and Allied Products Apparel and Other Textile Products Tobacco Manufactures Automotive and Allied Products Pharmaceuticals Food and Beverages Apparel and Other Textile Products Paper and Allied Products Communication Pharmaceuticals
28 29 30 31
KLBF MDRN MLIA MPPA
Kalbe Farma Tbk. Modern Photo Film Tbk. Mulia Industrindo Tbk. Matahari Putra Prima Tbk.
32 33 34
MRAT MYOR MYRX
Mustika Ratu Tbk. Mayora Indah Tbk. Hanson Industri Utama Tbk.
35
MYTX
Apac Citra Centertex Tbk.
36 37 38 39 40 41 42 43 44 45
PSDN RDTX SHDA SIPD SKLT SMAR SMGR SPMA SUBA SULI
Prasidha Aneka Niaga Tbk. Roda Vivatex Tbk. Sari Husada Tbk. Sierad Produce Tbk. Sekar Laut Tbk. SMART Corporation Tbk. Semen Gresik Tbk. Suparma Tbk. Suba Indah Tbk. Sumalindo Lestari Jaya Tbk.
46 47 48 49 50 51 52
TBLA TEJA TFCO TLKM TPEN TSPC ULTJ
53
VOKS
Tunas Baru Lampung Tbk. Texmaco Jaya Tbk. Tifico Tbk. Telekomunikasi Indonesia Tbk. Texmaco Perkasa Engineering Tbk. Tempo Scan Pacific Tbk. Ultra Jaya Milk Industry and Trading Company Tbk. Voksel Electric Tbk.
Perpustakaan Unika
Pharmaceuticals Photographic Equipment Mulia Industrindo Tbk. Wholesale and Retail Trade Consumer Goods Food and Beverages Apparel and Other Textile Products Apparel and Other Textile Products Food and Beverages Textile mill Products Food and Beverages Food and Beverages Food and Beverages Food and Beverages Cement Paper and Allied Products Food and Beverages Lumber and Wood Products Food and Beverages Textile mill Products Textile mill Products Communication Machinery Pharmaceuticals Food and Beverages Cable
