63 Lampiran 1. Daftar Nama Sampel Perusahaan No 1 2 3 4 5 6 7 8
KODE ADES CEKA DAVO DLTA FAST INDF MYOR MLBI
9
PTSP
10 11 12
PSDN SKLT STTP
13
SMAR
14
TBLA
15
ULTJ
16
RMBA
17 18 19 20 21 22 23
GGRM HMSP ARGO ERTX PAFI HDTX RDTX
24
SSTM
25 26 27 28
UNTX MYTX ESTI MYRX
NAMA PERUSAHAAN PT. AKASHA WIRA INTERNATIONAL TBK PT. CAHAYA KALBAR TBK PT. DAVOMAS ABADI TBK PT. DELTA DJAKARTA TBK PT. FAST FOOD INDONESIA TBK PT. INDOFOOD SUKSES MAKMUR TBK PT. MAYORA INDAH TBK PT. MULTI BINTANG INDONESIA TBK PT. PIONEERINDO GOURMENT INTERNATIONAL TBK PT. PRASIDHA ANEKA NIAGA TBK PT. SEKAR LAUT TBK PT. SIANTAR TOP TBK PT. SINAR MAS AGRO RESOURCES TECHNOLOGY TBK PT. TUNAS BARU LAMPUNG TBK PT. ULTRA JAYA MILK INDUSTRY & TRADING COMPANY TBK PT. BENTOEL INTERNATIONAL INVESTAMA TBK PT. GUDANG GARAM TBK PT. HANJAYA MANDALA SAMPOERNA TBK PT. ARGO PANTES TBK PT. ERATEX DJAJA TBK PT. PANASIA FILAMENT INTI TBK PT. PANASIA INDOSYNTEC TBK PT. RODA VIVATEX TBK PT. SUNSON TEXTILE MANUFACTURER TBK PT. UNITEX TBK PT. APAC CITRA CENTERTEX TBK PT. EVER SHINE TEX TBK PT. HANSON INTERNATIONAL TBK
64 Lampiran 1. Daftar Nama Sampel Perusahaan (lanjutan) No KODE 29 KARW 30 PBRX 31
BIMA
32 33 34 35 36 37 38 39
RICY BATA SIMM BRPT SULI TIRT FASW SPMA
40
SAIP
41 42 43 44 45 46 47 48 49 50
AKRA POLY BUDI CLPI ETWA LTLS SOBI DPNS EKAD INCI
51
KKGI
52 53 54 55 56 57 58
AKKU AMFG APLI BRNA LMPI SIMA TRST
NAMA PERUSAHAAN PT. KARWELL INDONESIA TBK PT. PAN BROTHERS TEX TBK PT. PRIMARINDO ASIA INFRASTRUCTURE TBK PT. RICKY PUTRA GLOBALINDO TBK PT. SEPATU BATA TBK PT. SURYA INTRINDO MAKMUR TBK PT. BARITO PACIFIC TBK PT. SUMALINDO LESTARI JAYATBK PT. TIRTA MAHAKAM RESOURCES TBK PT. FAJAR SURYA WISESA TBK PT. SUPARMA TBK PT. SURABAYA AGUNG INDUSTRY PULP & KERTAS TBK PT. AKR CORPORINDO TBK PT. POLYSINDO EKA PERKASA TBK PT. BUDI ACID JAYA TBK PT. COLORPAK INDONESIA TBK PT. ETERINDO WAHANATAMA TBK PT. LAUTAN LUAS TBK PT. SORINI AGRO ASIA CORPORINDO TBK PT. DUTA PERTIWI NUSANTARA TBK PT. EKADHARMA INTERNATIONAL TBK PT. INTANWIJAYA INTERNATIONAL TBK PT. KURNIA KAPUAS UTAMA GLUE INDUSTRIES TBK PT. ANEKA KEMASINDO UTAMA TBK PT. ASAHIMAS FLAT GLASS TBK PT. ASIAPLAST INDUTRIES TBK PT. BERLINA TBK PT. LANGGENG MAKMUR INDUSTRI TBK PT. SIWANI MAKMUR TBK PT. TRIAS SENTOSA TBK
65 Lampiran 1. Daftar Nama Sampel Perusahaan (lanjutan) No KODE 59 YPAS 60 SMBC 61
INTP
62
SMGR
63
ALMI
64 65 66 67 68 69 70 71 72 73 74
BTON ITMA JKSW JPRS LION LMSH TBMS TIRA KICI KDSI ARNA
75
IKAI
76
KIAS
77 78 79 80 81 82
MLIA TOTO KBLI JECC KBLM IKBI
83
SCCO
84 85 86
VOKS ASGR MTDL
NAMA PERUSAHAAN PT. YANAPRIMA HASTAPERSADA TBK PT. HOLCIM INDONESIA TBK PT. INDOCEMENT TUNGGAL PRAKARSA TBK PT. SEMEN GRESIK (PERSERO) TBK PT. ALUMINDO LIGHT METAL INDUSTRY TBK PT. BETONJAYA MANUNGGAL TBK PT. ITAMARAYA TBK PT. JAKARTA KYOEI STEEL WORKS TBK PT. JAYA PARI STEEL TBK PT. LION METAL WORKS TBK PT. LIONMESH PRIMA TBK PT. TEMBAGA MULIA SEMANAN TBK PT. TIRA AUSTENITE TBK PT. KEDAUNG INDAH CAN TBK PT. KEDAWUNG SETIA INDUSTRIAL TBK PT. ARWANA CITRAMULIA TBK PT. INTIKERAMIK ALAMASRI INDUSTRI TBK PT. KERAMIKA INDONESIA ASSOSIASI TBK PT. MULIA INDUSTRINDO TBK PT. SURYA TOTO INDONESIA TBK PT. GT KABEL INDONESIA TBK PT. JEMBO CABLE COMPANY TBK PT. KABELINDO MURNI TBK PT. SUMI INDO KABEL TBK PT. SUPREME CABLE MANUFACTURING & COMMERCE TBK PT. VOKSEL ELECTRIC TBK PT. ASTRA GRAPHIA TBK PT. METRODATA ELECTRONICS TBK
66 Lampiran 1. Daftar Nama Sampel Perusahaan (lanjutan) No 87 88 89 90 91 92
KODE MLPL MYOH PTSN ASII AUTO GJTL
93
IMAS
94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118
INDS INTA MASA NIPS PRAS SMSM TURI UNTR INTD MDRN KONI DVLA INAF KLBF KAEF MERK SCPI TSPC TCID MRAT UNVR AISA SRSN AKPI INAI
NAMA PERUSAHAAN PT. MULTIPOLAR TBK PT. MYOH TECHNOLOGY TBK PT. SAT NUSAPERSADA TBK PT. ASTRA INTERNATIONAL TBK PT. ASTRA OTOPARTS TBK PT. GAJAH TUNGGAL TBK PT. INDOMOBIL SUKSES INTERNATIONAL TBK PT. INDOSPRING TBK PT. INTRACO PENTA TBK PT. MULTISTRADA ARAH SARANA TBK PT. NIPRESS TBK PT. PRIMA ALLOY STEEL TBK PT. SELAMAT SEMPURNA TBK PT. TUNAS RIDEAN TBK PT. UNITED TRACTORS TBK PT. INTER DELTA TBK PT. MODERN INTERNATIONAL TBK PT. PERDANA BANGUN PUSAKA TBK PT. DARYA-VARIA LABORATORIA TBK PT. INDOFARMA (PERSERO) TBK PT. KALBE FARMA TBK PT. KIMIA FARMA (PERSERO) TBK PT. MERCK TBK PT. SCHERING PLOUGH INDONESIA TBK PT. TEMPO SCAN PACIFIC TBK PT. MANDOM TBK PT. MUSTIKA RATU TBK PT. UNILEVER INDONESIA TBK PT. ASIA INTISELERATBK PT. INDO ACIDATAMA TBK PT. ARGHA KARYA PRIMA INDUSTRY TBK PT. INDAL ALUMINIUM INDUSTRYTBK
67 Lampiran 1. Daftar Nama Sampel Perusahaan (lanjutan) No 119 120 121 122
KODE PICO LPIN ADMG PYFA
NAMA PERUSAHAAN PT. PELANGI INDAH CANINDO TBK PT. MULTI PRIMA SEJAHTERA TBK PT. POLYCHEM INDONESIA TBK PT. PYRIDAM FARMA TBK
68 Lampiran 2. Data Komisaris Independen NO
KODE
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
ADES CEKA DAVO DLTA FAST INDF MYOR MLBI PTSP PSDN SKLT STTP SMAR TBLA ULTJ RMBA GGRM HMSP ARGO ERTX PAFI HDTX RDTX SSTM UNTX MYTX ESTI MYRX KARW PBRX BIMA RICY
2009 33% 33% 33% 40% 33% 30% 30% 40% 33% 33% 33% 33% 38% 33% 33% 33% 80% 40% 40% 33% 33% 50% 33% 33% 33% 40% 50% 67% 50% 38% 50% 33%
TAHUN 2010 33% 33% 33% 40% 33% 30% 30% 43% 33% 33% 33% 50% 38% 33% 33% 50% 75% 40% 40% 33% 33% 25% 33% 33% 25% 50% 33% 50% 33% 33% 50% 33%
2011 33% 33% 33% 40% 33% 33% 30% 43% 33% 33% 33% 50% 38% 33% 33% 40% 75% 40% 40% 33% 33% 25% 33% 33% 25% 50% 33% 50% 33% 33% 50% 33%
69 Lampiran 2. Data Komisaris Independen (lanjutan) NO
KODE
33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64
BATA SIMM BRPT SULI TIRT FASW SPMA SAIP AKRA POLY BUDI CLPI ETWA LTLS SOBI DPNS EKAD INCI KKGI AKKU AMFG APLI BRNA LMPI SIMA TRST YPAS SMBC INTP SMGR ALMI BTON
2009 40% 33% 60% 40% 50% 33% 40% 50% 33% 33% 40% 33% 33% 40% 33% 33% 33% 33% 50% 50% 43% 33% 25% 50% 25% 33% 33% 43% 43% 50% 40% 50%
TAHUN 2010 40% 33% 60% 40% 50% 33% 40% 33% 33% 33% 40% 33% 33% 40% 33% 33% 33% 33% 50% 50% 33% 33% 50% 50% 25% 33% 33% 57% 43% 40% 40% 50%
2011 40% 33% 60% 40% 50% 33% 40% 33% 33% 33% 40% 33% 25% 40% 33% 33% 33% 33% 50% 33% 33% 33% 50% 50% 25% 33% 33% 57% 43% 33% 40% 50%
70 Lampiran 2. Data Komisaris Independen (lanjutan) NO
KODE
65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96
ITMA JKSW JPRS LION LMSH TBMS TIRA KICI KDSI ARNA IKAI KIAS MLIA TOTO KBLI JECC KBLM IKBI SCCO VOKS ASGR MTDL MLPL MYOH PTSN ASII AUTO GJTL IMAS INDS INTA MASA
2009 33% 50% 50% 33% 33% 40% 25% 33% 50% 50% 50% 33% 33% 33% 40% 67% 50% 40% 33% 50% 33% 33% 50% 50% 33% 50% 33% 43% 38% 33% 33% 40%
TAHUN 2010 33% 50% 50% 33% 33% 40% 25% 33% 50% 67% 50% 33% 33% 33% 40% 67% 50% 40% 33% 40% 33% 33% 50% 50% 33% 45% 30% 38% 43% 33% 33% 40%
2011 33% 50% 50% 33% 33% 40% 33% 33% 50% 67% 50% 33% 33% 33% 33% 67% 50% 40% 33% 40% 33% 33% 40% 50% 33% 45% 40% 38% 43% 33% 33% 40%
71 Lampiran 2. Data Komisaris Independen (lanjutan) NO
KODE
97 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
NIPS PRAS SMSM TURI UNTR INTD MDRN KONI DVLA INAF KLBF KAEF MERK SCPI TSPC TCID MRAT UNVR AISA SRSN AKPI INAI PICO LPIN ADMG PYFA
2009 33% 33% 33% 40% 38% 33% 33% 33% 33% 33% 33% 60% 33% 33% 67% 40% 33% 80% 33% 33% 33% 20% 33% 33% 29% 33%
TAHUN 2010 33% 33% 33% 40% 50% 33% 33% 33% 57% 25% 33% 60% 33% 33% 67% 40% 33% 80% 33% 33% 33% 20% 33% 33% 29% 33%
2011 33% 33% 33% 40% 50% 33% 33% 33% 50% 40% 33% 40% 33% 33% 67% 40% 33% 80% 40% 33% 33% 40% 33% 33% 29% 33%
72 Lampiran 3. Data Kepemilikan Manajerial NO
KODE
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
ADES CEKA DAVO DLTA FAST INDF MYOR MLBI PTSP PSDN SKLT STTP SMAR TBLA ULTJ RMBA GGRM HMSP ARGO ERTX PAFI HDTX RDTX SSTM UNTX MYTX ESTI MYRX KARW PBRX BIMA RICY
2009 0 0 0 0 0 0.00044 0 0 0 0.00259 0.00125 0.04238 0 0.00101 0.14725 0 0.00804 0 0 0 0.00003 0.03654 0 0.07653 0.00006 0 0 0.45140 0 0 0 0
TAHUN 2010 0 0 0 0 0 0.00052 0 0 0 0.01648 0.00125 0.04238 0 0.00099 0.14725 0 0.00804 0 0.02400 0 0.00003 0.03654 0 0.07501 0.00006 0 0 0.12872 0 0 0 0
2011 0 0 0 0 0 0.00052 0 0 0 0.01648 0.00125 0.04238 0 0.00095 0.17970 0 0.00854 0 0.02471 0 0.00003 0.03654 0.01024 0.08056 0.00006 0 0 0.12872 0 0 0 0
73 Lampiran 3. Data Kepemilikan Manajerial (lanjutan) NO
KODE
33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64
BATA SIMM BRPT SULI TIRT FASW SPMA SAIP AKRA POLY BUDI CLPI ETWA LTLS SOBI DPNS EKAD INCI KKGI AKKU AMFG APLI BRNA LMPI SIMA TRST YPAS SMBC INTP SMGR ALMI BTON
2009 0 0.014 0.00418 0.08900 0 0 0 0 0.00498 0 0 0.07345 0.00062 0.03632 0.00425 0.01899 0 0.46050 0 0.00652 0 0.15377 0.23335 0.00017 0 0 0.00352 0 0 0 0.01597 0.09583
TAHUN 2010 0 0.014 0.00488 0.13717 0 0 0 0 0.00498 0 0 0.07312 0.00041 0.03632 0.00815 0.06866 0 0.46050 0 0 0 0.13327 0.23335 0.00017 0.08649 0 0.00352 0 0 0 0.01607 0.09583
2011 0 0.014 0.00488 0.06958 0 0 0 0 0.00873 0 0 0.06809 0.00083 0.03632 0.00815 0.05712 0 0.46050 0.00179 0 0 0 0.21872 0.00017 0.08649 0 0.00352 0 0 0 0.01607 0.09583
74 Lampiran 3. Data Kepemilikan Manajerial (lanjutan) NO
KODE
65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96
ITMA JKSW JPRS LION LMSH TBMS TIRA KICI KDSI ARNA IKAI KIAS MLIA TOTO KBLI JECC KBLM IKBI SCCO VOKS ASGR MTDL MLPL MYOH PTSN ASII AUTO GJTL IMAS INDS INTA MASA
2009 0 0 0.15535 0.00235 0.25589 0 0.00012 0.046 0 0 0.03670 0 0.00040 0 0 0 0.24260 0.00095 0 0 0 0.10066 0.00004 0.06250 0.70003 0.00037 0.00037 0.00063 0 0 0.05755 0
TAHUN 2010 0 0 0.15535 0.00235 0.25589 0 0.00012 0.046 0 0 0.03033 0 0.00040 0 0 0 0.15336 0.00095 0 0 0 0.10832 0.00001 0.06300 0.70003 0.00037 0.00077 0.00063 0 0.00587 0.03533 0
2011 0 0 0.15535 0.00235 0.25620 0.00054 0.00012 0.046 0.00034 0 0.03033 0 0.00040 0 0 0 0.15336 0.00095 0 0 0 0.15414 0.00001 0.06300 0.70003 0.00036 0.00077 0.00063 0 0.00409 0.03533 0
75 Lampiran 3. Data Kepemilikan Manajerial (lanjutan) NO
KODE
97 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
NIPS PRAS SMSM TURI UNTR INTD MDRN KONI DVLA INAF KLBF KAEF MERK SCPI TSPC TCID MRAT UNVR AISA SRSN AKPI INAI PICO LPIN ADMG PYFA
2009 0.24258 0.06271 0.06043 0 0.00001 0.30199 0 0.05579 0 0.00012 0 0.00273 0 0 0.00057 0.00184 0 0 0 0.00001 0.00729 0.00032 0.00079 0 0 0.23077
TAHUN 2010 0.244 0.05909 0.06043 0 0 0.30199 0 0.05579 0 0.00012 0 0.00005 0 0 0.00081 0.00148 0 0 0 0.00001 0.00479 0 0.00079 0 0 0.23077
2011 0.244 0.06271 0.06043 0 0.00001 0.08515 0 0.05579 0 0 0 0.00005 0 0 0.00088 0.00142 0 0 0 0.00001 0.00479 0 0.00079 0 0 0.23077
76 Lampiran 4. Data Kepemilikan Institusional NO
KODE
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
ADES CEKA DAVO DLTA FAST INDF MYOR MLBI PTSP PSDN SKLT STTP SMAR TBLA ULTJ RMBA GGRM HMSP ARGO ERTX PAFI HDTX RDTX SSTM UNTX MYTX ESTI MYRX KARW PBRX BIMA RICY
2009 0.9453 0.9201 0.7983 0.8459 0.8999 0.5005 0.3307 0.8337 0.9733 0.9240 0.9609 0.5676 0.9521 0.5785 0.4682 0.9974 0.7306 0.9818 0.5316 0.6069 0.9991 0.8438 0.8147 0.6554 0.8738 0.7972 0.7258 0.2923 0.6169 0.3969 0.8896 0.4804
TAHUN 2010 0.9385 0.9201 0.7983 0.8459 0.8932 0.5005 0.3307 0.8337 0.8768 0.9101 0.9609 0.5676 0.9521 0.5665 0.4661 0.9914 0.7555 0.9818 0.5465 0.6069 0.7984 0.8863 0.8148 0.8946 0.8738 0.7972 0.7258 0.1113 0.6169 0.6063 0.8896 0.4804
2011 0.9385 0.9201 0.7983 0.8459 0.8944 0.5007 0.3307 0.8253 0.8768 0.9101 0.9609 0.5676 0.9720 0.5428 0.4661 0.9896 0.7555 0.9818 0.5465 0.6069 0.7984 0.8863 0.8197 0.8891 0.8738 0.7972 0.7258 0.1113 0.6169 0.5411 0.8896 0.4804
77 Lampiran 4. Data Kepemilikan Institusional (lanjutan) NO
KODE
33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64
BATA SIMM BRPT SULI TIRT FASW SPMA SAIP AKRA POLY BUDI CLPI ETWA LTLS SOBI DPNS EKAD INCI KKGI AKKU AMFG APLI BRNA LMPI SIMA TRST YPAS SMBC INTP SMGR ALMI BTON
2009 0.8582 0.6860 0.7218 0.5235 0.7933 0.7576 0.8527 0.8879 0.7082 0.6623 0.5140 0.8314 0.6363 0.6303 0.8714 0.6646 0.7545 0 0.6691 0.7888 0.8454 0.5631 0.5142 0.7753 0.6502 0.5945 0.8947 0.9096 0.6403 0.7591 0.8099 0.7986
TAHUN 2010 0.8403 0.6860 0.7218 0.5280 0.7913 0.7574 0.8527 0.9111 0.7082 0.6623 0.5120 0.8203 0.5582 0.6303 0.8607 0.6809 0.7545 0 0.6690 0.9507 0.8466 0.6667 0.5142 0.7753 0.5637 0.5945 0.8947 0.9258 0.6403 0.5101 0.8384 0.7986
2011 0.8779 0.6860 0.7218 0.5688 0.7913 0.7574 0.8527 0.9201 0.5967 0.6623 0.5104 0.6581 0.5582 0.6303 0.8607 0.6662 0.7545 0 0.6691 0.9507 0.8467 0.7999 0.6074 0.7753 0.5637 0.5945 0.8947 0.9145 0.6403 0.5101 0.8384 0.8153
78 Lampiran 4. Data Kepemilikan Institusional (lanjutan) NO
KODE
65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96
ITMA JKSW JPRS LION LMSH TBMS TIRA KICI KDSI ARNA IKAI KIAS MLIA TOTO KBLI JECC KBLM IKBI SCCO VOKS ASGR MTDL MLPL MYOH PTSN ASII AUTO GJTL IMAS INDS INTA MASA
2009 0.9495 0.6056 0.6842 0.5770 0.3222 0.8623 0.9643 0.7502 0.7481 0.7669 0.7427 0.9492 0.6725 0.9482 0.8146 0.9015 0.6643 0.9306 0.6726 0.4291 0.7687 0.1294 0.3199 0.8340 0.2207 0.5011 0.9565 0.6171 0.9310 0.8746 0.8651 0.4997
TAHUN 2010 0.9495 0.6056 0.6842 0.5770 0.3222 0.8623 0.9643 0.7502 0.7481 0.7427 0.7874 0.6780 0.6725 0.9482 0.7174 0.9015 0.7561 0.9306 0.6726 0.7060 0.7687 0.1232 0.3761 0.8335 0.2207 0.5011 0.9565 0.5889 0.9341 0.8746 0.8222 0.4475
2011 0.9495 0.6056 0.6842 0.5770 0.3222 0.8623 0.9643 0.7502 0.4913 0.6928 0.7874 0.6780 0.6725 0.9497 0.7174 0.9015 0.7471 0.9306 0.6726 0.4865 0.7687 0.2513 0.3738 0.8335 0.2207 0.5011 0.9565 0.5970 0.7040 0.8811 0.7241 0.6737
79 Lampiran 4. Data Kepemilikan Institusional (lanjutan) NO
KODE
97 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
NIPS PRAS SMSM TURI UNTR INTD MDRN KONI DVLA INAF KLBF KAEF MERK SCPI TSPC TCID MRAT UNVR AISA SRSN AKPI INAI PICO LPIN ADMG PYFA
2009 0.3711 0.4524 0.5813 0.8767 0.5950 0.1288 0.7545 0.7287 0.9266 0.8066 0.5238 0.9003 0.7399 0.8919 0.9505 0.7923 0.8051 0.8499 0.6431 0.8474 0.8307 0.6586 0.9401 0.2970 0.8992 0.5385
TAHUN 2010 0.3711 0.4524 0.5813 0.8767 0.5950 0.1288 0.6137 0.7236 0.9266 0.8066 0.5229 0.9003 0.7399 0.8919 0.9495 0.7880 0.8027 0.8499 0.5615 0.8531 0.6876 0.6586 0.9401 0.2970 0.8992 0.5385
2011 0.3711 0.4524 0.5813 0.8767 0.5950 0.7450 0.5609 0.7236 0.9266 0.8066 0.5228 0.9003 0.7399 0.8919 0.9498 0.7882 0.8025 0.8499 0.5940 0.8531 0.6876 0.6586 0.9401 0.3945 0.7966 0.5385
80 Lampiran 5. Data Komite Audit NO
KODE
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
ADES CEKA DAVO DLTA FAST INDF MYOR MLBI PTSP PSDN SKLT STTP SMAR TBLA ULTJ RMBA GGRM HMSP ARGO ERTX PAFI HDTX RDTX SSTM UNTX MYTX ESTI MYRX KARW PBRX BIMA RICY
2009 3 3 3 3 2 4 3 3 3 3 4 3 3 3 3 3 3 3 3 3 3 3 3 3 3 4 3 3 3 3 3 3
TAHUN 2010 3 3 3 3 2 4 3 3 3 3 4 3 3 3 3 3 3 3 3 3 3 3 3 3 3 4 3 3 3 3 3 3
2011 3 3 3 3 3 4 3 3 3 3 4 3 3 3 3 3 3 3 3 3 3 3 3 3 3 4 3 3 3 3 3 3
81 Lampiran 5. Data Komite Audit (lanjutan) NO
KODE
33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64
BATA SIMM BRPT SULI TIRT FASW SPMA SAIP AKRA POLY BUDI CLPI ETWA LTLS SOBI DPNS EKAD INCI KKGI AKKU AMFG APLI BRNA LMPI SIMA TRST YPAS SMBC INTP SMGR ALMI BTON
2009 3 3 3 3 3 3 3 3 3 3 3 3 3 4 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3
TAHUN 2010 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 4 3 2 3 3 3 3 3 3 3 3 3
2011 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 4 3 3 3 3 3 3 3 3 3 3 3
82 Lampiran 5. Data Komite Audit (lanjutan) NO
KODE
65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96
ITMA JKSW JPRS LION LMSH TBMS TIRA KICI KDSI ARNA IKAI KIAS MLIA TOTO KBLI JECC KBLM IKBI SCCO VOKS ASGR MTDL MLPL MYOH PTSN ASII AUTO GJTL IMAS INDS INTA MASA
2009 3 3 3 3 3 3 3 3 2 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 4 3 3 3 3 3 3
TAHUN 2010 3 3 3 3 3 3 3 3 2 3 3 3 3 3 3 3 3 3 3 4 3 3 3 3 3 4 3 3 3 3 3 3
2011 3 3 3 3 3 3 3 3 3 4 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 4 3 3 3 3 3 3
83 Lampiran 5. Data Komite Audit (lanjutan) NO
KODE
97 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
NIPS PRAS SMSM TURI UNTR INTD MDRN KONI DVLA INAF KLBF KAEF MERK SCPI TSPC TCID MRAT UNVR AISA SRSN AKPI INAI PICO LPIN ADMG PYFA
2009 3 3 3 4 3 3 3 3 3 5 3 3 3 3 3 3 3 3 3 4 3 3 3 3 3 3
TAHUN 2010 3 3 4 4 3 3 3 3 3 5 3 3 3 3 3 4 3 3 3 4 3 3 3 3 3 3
2011 3 3 3 4 3 3 3 3 3 5 3 4 3 3 3 4 3 3 3 3 3 3 3 3 3 3
84 Lampiran 6. Data Konservatisme Akuntansi NO
KODE
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
ADES CEKA DAVO DLTA FAST INDF MYOR MLBI PTSP PSDN SKLT STTP SMAR TBLA ULTJ RMBA GGRM HMSP ARGO ERTX PAFI HDTX RDTX SSTM UNTX MYTX ESTI MYRX KARW PBRX BIMA RICY
2009 (0.145) 0.040 (0.203) 0.013 0.119 0.029 0.010 0.060 0.054 (0.078) (0.274) 0.051 (0.039) (0.228) 0.010 0.084 0.044 0.078 (0.052) (0.019) (0.130) (0.019) 0.001 (0.045) (0.276) (0.052) (0.009) 0.160 (0.105) (0.008) (0.060) (0.009)
TAHUN 2010 (0.012) 0.146 0.083 0.021 0.093 0.088 (0.041) 0.063 0.037 0.058 0.046 0.011 0.046 0.076 0.014 0.053 0.063 0.117 0.070 0.007 (0.050) (0.018) (0.055) (0.009) (0.004) 0.078 0.022 0.119 0.112 0.097 (0.072) 0.049
2011 0.031 (0.016) 0.112 (0.003) 0.103 0.009 (0.049) 0.022 0.027 (0.023) 0.027 0.051 0.025 0.059 0.013 0.104 0.036 0.018 (0.061) (0.115) 0.008 (0.318) 0.004 0.003 0.370 0.060 0.056 0.160 (0.082) 0.069 0.010 0.042
85 Lampiran 6. Data Konservatisme Akuntansi (lanjutan) NO
KODE
33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64
BATA SIMM BRPT SULI TIRT FASW SPMA SAIP AKRA POLY BUDI CLPI ETWA LTLS SOBI DPNS EKAD INCI KKGI AKKU AMFG APLI BRNA LMPI SIMA TRST YPAS SMBC INTP SMGR ALMI BTON
2009 0.083 (0.232) (0.039) (0.114) (0.199) 0.106 (0.034) (0.171) (0.072) (0.059) (0.058) 0.048 (0.147) 0.026 (0.049) (0.022) (0.011) (0.166) (0.045) (0.068) (0.015) 0.076 0.006 0.315 0.005 (0.027) (0.009) 0.005 0.025 0.012 (0.016) 0.073
TAHUN 2010 (0.052) (0.229) 0.056 (0.116) (0.022) 0.204 (0.014) 0.001 0.008 0.338 0.125 (0.006) (0.150) (0.020) 0.006 (0.029) 0.003 0.116 (0.035) 0.471 (0.004) (0.026) (0.002) (0.036) (0.022) (0.009) 0.014 (0.026) 0.033 (0.003) 0.001 0.014
2011 (0.025) (0.339) (0.012) 0.132 (0.174) 0.287 (0.005) (0.167) 0.009 0.135 (0.014) (0.002) (0.152) 0.063 (0.051) 1.439 0.005 (0.019) (0.025) 0.374 0.048 (0.078) (0.008) (0.054) (0.029) 0.034 (0.012) 0.031 0.005 0.006 0.013 0.092
86 Lampiran 6. Data Konservatisme Akuntansi (lanjutan) NO
KODE
65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96
ITMA JKSW JPRS LION LMSH TBMS TIRA KICI KDSI ARNA IKAI KIAS MLIA TOTO KBLI JECC KBLM IKBI SCCO VOKS ASGR MTDL MLPL MYOH PTSN ASII AUTO GJTL IMAS INDS INTA MASA
2009 0.133 0.170 (0.053) (0.037) 0.001 (0.179) 0.001 (0.105) (0.024) (0.002) 0.028 0.112 (0.430) (0.001) 0.033 0.017 (0.164) (0.000) 0.160 0.027 0.040 0.083 0.068 0.104 (0.177) 0.014 (0.083) (0.011) 0.084 0.008 0.007 (0.079)
TAHUN 2010 0.083 0.180 0.006 0.020 0.011 (0.335) 0.025 0.165 (0.002) 0.035 (0.034) (0.023) 0.222 0.015 0.015 (0.056) (0.013) (0.028) 0.003 (0.029) 0.003 0.121 (0.181) 0.040 0.002 (0.099) (0.106) 0.045 (0.129) 0.046 0.007 0.017
2011 0.023 0.170 0.025 0.034 0.003 0.005 (2.089) (0.001) 0.013 (0.018) (0.101) 0.012 0.112 (0.003) (0.006) (0.007) (0.018) 0.043 (0.044) 0.074 (0.047) 0.205 (0.009) 0.136 (0.009) (0.099) (0.094) (0.013) (0.147) 0.016 0.073 0.062
87 Lampiran 6. Data Konservatisme Akuntansi (lanjutan) NO
KODE
97 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
NIPS PRAS SMSM TURI UNTR INTD MDRN KONI DVLA INAF KLBF KAEF MERK SCPI TSPC TCID MRAT UNVR AISA SRSN AKPI INAI PICO LPIN ADMG PYFA
2009 (0.033) (0.067) (0.031) (0.042) (0.043) (0.308) (0.161) (0.260) 0.297 (0.007) 0.029 (0.028) 0.028 0.005 0.024 0.004 (0.010) 0.009 0.050 (0.021) 0.023 0.029 0.013 (0.068) (0.064) (0.019)
TAHUN 2010 0.012 0.006 0.045 0.038 (0.033) 0.027 0.062 (0.011) 0.008 0.110 (0.015) 0.020 (0.012) 0.021 0.026 (0.006) (0.005) 0.053 (0.004) (0.000) (0.089) (0.115) 0.011 0.050 (0.033) 0.018
2011 0.002 0.032 0.013 (0.056) 0.025 0.058 (0.088) 0.017 (0.028) 0.002 (0.018) (0.009) (0.126) 0.157 (0.004) 0.000 0.017 0.087 0.010 (0.054) (0.007) 0.031 (0.032) (0.051) 0.019 0.028
88 Lampiran 7. Analisis Statistik Deskriptif Descriptive Statistics N KOMI KM KI KA CONACC
366 366 366 366 366
Minimum .20 .00 .00 2.00 -2.09
Maximum .80 .70 .999 5.00 1.44
Mean .3904 .0355 .7112 .3.0738 .0001
Std. Deviation .10000 .09498 .20118 .33519 .16559
89 Lampiran 8. Hasil Uji Statistik Variables Entered/Removedb Model 1
Variables Entered Komite Audit (KA), Komisaris Independen (KOMI), Kepemilikan Manajerial (KM), a Kepemilikan Institusional (KI)
Variables Removed
Method .
Enter
a. All requested variables entered. b. Dependent Variable: Konservatisme akuntansi (CONACC)
Model Summaryb Model 1
R .153a
R Square .023
Adjusted R Square .013
Std. Error of the Estimate .16455
DurbinWatson 2.012
a. Predictors: (Constant), Komite Audit (KA), Komisaris Independen (KOMI), Kepemilikan Manajerial (KM), Kepemilikan Institusional (KI) b. Dependent Variable: Konservatisme akuntansi (CONACC) ANOVAb Model 1
Regression Residual Total
Sum of Squares .234 9.774 10.009
df 4 361 365
Mean Square .059 .027
F 2.163
a. Predictors: (Constant), Komite Audit (KA), Komisaris Independen (KOMI), Kepemilikan Manajerial (KM), Kepemilikan Institusional (KI) b. Dependent Variable: Konservatisme akuntansi (CONACC)
Sig. .037a
90 Lampiran 8. Hasil Uji Statistik (lanjutan) Coefficientsa
Model 1
(Constant) Komisaris Independen (KOMI) Kepemilikan Manajerial (KM) Kepemilikan Institusional (KI) Komite Audit (KA)
Unstandardized Coefficients B Std. Error .014 .091 .196 .087 -.001 .001 -.001 .000 -.005 .026
a. Dependent Variable: Konservatisme akuntansi (CONACC)
Standardized Coefficients Beta .118 -.064 -.124 -.009
t .154 2.262 -1.090 -2.110 -.174
Sig. .878 .024 .276 .036 .862
Correlations Partial .118 -.057 -.110 -.009
Collinearity Statistics Tolerance VIF .986 .785 .779 .990
1.014 1.273 1.283 1.010
91 Lampiran 8. Hasil Uji Statistik (lanjutan) Uji Normalitas One-Sample Kolmogorov-Smirnov Test
N Normal Parameters
a,b
Most Extreme Differences
Unstandardized Residual 366 .0000000 1.38103387 .044 .031 -.044 .850 .465
Mean Std. Deviation Absolute Positive Negative
Kolmogorov-Smirnov Z Asymp. Sig. (2-tailed) a. Test distribution is Normal. b. Calculated from data.
Normal P-P Plot of Regression Standardized Residual
Dependent Variable: LN_CONACC 1.0
Expected Cum Prob
0.8
0.6
0.4
0.2
0.0 0.0
0.2
0.4
0.6
Observed Cum Prob
0.8
1.0
92 Lampiran 8. Hasil Uji Statistik (lanjutan) Uji Heteroskedastisitas (uji Gleljser) Model Summary Model 1
R .096a
Adjusted R Square -.002
R Square .009
Std. Error of the Estimate .14593
a. Predictors: (Constant), Komite Audit (KA), Komisaris Independen (KOMI), Kepemilikan Manajerial (KM), Kepemilikan Institusional (KI) ANOVAb Model 1
Regression Residual Total
Sum of Squares .072 7.688 7.760
df 4 361 365
Mean Square .018 .021
F .847
Sig. .496a
a. Predictors: (Constant), Komite Audit (KA), Komisaris Independen (KOMI), Kepemilikan Manajerial (KM), Kepemilikan Institusional (KI) b. Dependent Variable: Abs_RES Coefficientsa
Model 1
(Constant) Komisaris Independen (KOMI) Kepemilikan Manajerial (KM) Kepemilikan Institusional (KI) Komite Audit (KA)
a. Dependent Variable: Abs_RES
Unstandardized Coefficients B Std. Error .135 .081 -.097 .077 .000 .001 .001 .000 -.019 .023
Standardized Coefficients Beta -.066 .017 .069 -.045
t 1.664 -1.256 .293 1.171 -.847
Sig. .097 .210 .770 .242 .398