LAMPIRAN 1 DAFTAR PERUSAHAAN SAMPEL 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
Kode APLN ASRI BAPA BCIP BIPP BKSL BMSR COWL CTRA CTRP CTRS DART DILD DUTI ELTY GMTD JIHD JRPT KPIG LAMI LPCK LPKR MDLN MTSM OMRE PJAA PUDP PWON RBMS SCBD SMDM
Nama Perusahaan Agung Podomoro Tbk Alam Sutra Reality Tbk Bekasi Asri Pemula Tbk Bumi Citra Permai Tbk Bhuwanatala Indah Permai Tbk Sentul City Tbk Bintang Mitra semestaraya Tbk Cowell Development Tbk Ciputra Development Tbk Ciputra Property Ciputra Surya Tbk Duta Anggada Realty Tbk Intiland Development Tbk Duta Pratiwi Tbk Bakrieland Develpoment Tbk Gowa Makassar Tourism Tbk Jakarta International Hotel & Development Tbk Jaya Real Property Tbk MNC Land/ Global Land Development Tbk Lamicitra Nusantara Tbk Lippo Cikarang Tbk Lippo Karawaci Tbk Modernland Realty Tbk Metro Realty Tbk Indonesia Prima Property Tbk Pembangunan Jaya Ancol Tbk Pudjiadi Prestiye Tbk Pakuwon Jati Tbk Ristia Bintang Mahkota Sejati Tbk Danayasa Arthatama Tbk Surya Duta Makmur Tbk
LAMPIRAN 2 TABULASI DATA VARIABEL GC, REP, DISC, TENURE, dan SIZE TABULASI DATA TAHUN 2010 No 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16
Kode APLN ASRI BAPA BCIP BIPP BKSL BMSR COWL CTRA CTRP CTRS DART DILD DUTI ELTY GMTD
17
JIHD
18
JRPT
19
KPIG
20 21 22 23 24 25 26 27 28 29 30 31
LAMI LPCK LPKR MDLN MTSM OMRE PJAA PUDP PWON RBMS SCBD SMDM
Nama Perusahaan Agung Podomoro Tbk Alam Sutra Reality Tbk Bekasi Asri Pemula Tbk Bumi Citra Permai Tbk Bhuwanatala Indah Permai Tbk Sentul City Tbk Bintang Mitra semestaraya Tbk Cowell Development Tbk Ciputra Development Tbk Ciputra Property Ciputra Surya Tbk Duta Anggada Realty Tbk Intiland Development Tbk Duta Pratiwi Tbk Bakrieland Develpoment Tbk Gowa Makassar Tourism Tbk Jakarta International Hotel & Development Tbk Jaya Real Property Tbk MNC Land/ Global Land Development Tbk Lamicitra Nusantara Tbk Lippo Cikarang Tbk Lippo Karawaci Tbk Modernland Realty Tbk Metro Realty Tbk Indonesia Prima Property Tbk Pembangunan Jaya Ancol Tbk Pudjiadi Prestiye Tbk Pakuwon Jati Tbk Ristia Bintang Mahkota Sejati Tbk Danayasa Arthatama Tbk Surya duta Makmur Tbk
GC 1 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 1 1 0 1 1 1 0 1 1 0 1 1 1 1
REP 1 0 0 0 0 0 0 0 1 1 1 1 0 0 0 0
DISC 0.87 0.9 0.84 0.72 0.73 0.97 0.88 0.88 0.93 0.97 0.8 0.77 0.93 0.74 0.97 0.78
0 0
0.74 0.88
0 0 0 0 0 0 1 0 0 1 0
0.89 0.77 0.89 0.9 0.85 0.62 0.84 0.89 0.94 0.78 0.8
0 1
0.7 0.72
TENURE 1 1 2 2 2 2 2 2 2 2 2 2 2 2 2 1
SIZE 6.88 6.66 5.13 5.28 4.29 6.68 5.87 5.43 6.97 6.58 6.42 6.41 6.66 6.67 7.23 5.56
2
3.68
2
3.52
2
6.32
2 2 2 1 1 2 2 1 2 2 1 2
2.78 6.22 7.21 6.31 5.04 5.89 6.20 5.46 3.60 5.07 3.54 6.31
TABULASI DATA TAHUN 2011 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
Kode APLN ASRI BAPA BCIP BIPP BKSL BMSR COWL CTRA CTRP CTRS DART DILD DUTI ELTY GMTD
Nama Perusahaan Agung Podomoro Tbk Alam Sutra Reality Tbk Bekasi Asri Pemula Tbk Bumi Citra Permai Tbk Bhuwanatala Indah Permai Tbk Sentul City Tbk Bintang Mitra semestaraya Tbk Cowell Development Tbk Ciputra Development Tbk Ciputra Property Ciputra Surya Tbk Duta Anggada Realty Tbk Intiland Development Tbk Duta Pratiwi Tbk Bakrieland Develpoment Tbk Gowa Makassar Tourism Tbk Jakarta International Hotel & JIHD Development Tbk JRPT Jaya Real Property Tbk MNC Land/ Global Land KPIG Development Tbk LAMI Lamicitra Nusantara Tbk LPCK Lippo Cikarang Tbk LPKR Lippo Karawaci Tbk MDLN Modernland Realty Tbk MTSM Metro Realty Tbk OMRE Indonesia Prima Property Tbk PJAA Pembangunan Jaya Ancol Tbk PUDP Pudjiadi Prestiye Tbk PWON Pakuwon Jati Tbk RBMS Ristia Bintang Mahkota Sejati Tbk SCBD Danayasa Arthatama Tbk SMDM Surya duta Makmur Tbk
GC 1 1 1 1 1 1 0 1 1 1 1 1 1 1 1 0 1 1 1 0 0 1 1 0 1 1 0 1 1 1 0
REP 1 0 0 0 0 0 0 0 1 1 1 1 0 0 0 0
DISC 0.93 0.9 0.82 0.79 0.81 0.99 0.79 0.79 0.9 0.9 0.87 0.81 0.9 0.78 0.99 0.78
0 0
0.7 0.82
0 0 0 0 0 0 1 0 0 1 0 0 0
0.87 0.72 0.85 0.85 0.73 0.67 0.78 0.87 0.8 0.79 0.72 0.68 0.72
TENURE SIZE 2 4.03 2 6.78 1 5.17 3 5.38 3 5.30 3 6.72 1 5.82 1 5.59 3 7.06 3 6.63 3 6.55 3 6.61 3 6.76 3 6.72 1 7.25 1 5.69 3 3 3 3 3 3 2 2 3 2 2 3 3 2 1
3.64 3.61 6.29 2.77 6.31 7.26 6.38 5.03 5.87 6.24 5.53 3.76 5.13 3.54 3.39
TABULASI DATA TAHUN 2012 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
Kode APLN ASRI BAPA BCIP BIPP BKSL BMSR COWL CTRA CTRP CTRS DART DILD DUTI ELTY GMTD
Nama Perusahaan Agung Podomoro Tbk Alam Sutra Reality Tbk Bekasi Asri Pemula Tbk Bumi Citra Permai Tbk Bhuwanatala Indah Permai Tbk Sentul City Tbk Bintang Mitra semestaraya Tbk Cowell Development Tbk Ciputra Development Tbk Ciputra Property Ciputra Surya Tbk Duta Anggada Realty Tbk Intiland Development Tbk Duta Pratiwi Tbk Bakrieland Develpoment Tbk Gowa Makassar Tourism Tbk Jakarta International Hotel & JIHD Development Tbk JRPT Jaya Real Property Tbk MNC Land/ Global Land KPIG Development Tbk LAMI Lamicitra Nusantara Tbk LPCK Lippo Cikarang Tbk LPKR Lippo Karawaci Tbk MDLN Modernland Realty Tbk MTSM Metro Realty Tbk OMRE Indonesia Prima Property Tbk PJAA Pembangunan Jaya Ancol Tbk PUDP Pudjiadi Prestiye Tbk PWON Pakuwon Jati Tbk RBMS Ristia Bintang Mahkota Sejati Tbk SCBD Danayasa Arthatama Tbk SMDM Surya duta Makmur Tbk
GC 1 1 1 0 1 1 1 1 1 1 1 1 1 1 1 1
REP 1 0 0 0 0 0 0 0 1 1 1 1 0 0 0 0
DISC 0.94 0.82 0.7 0.74 0.81 0.84 0.78 0.76 0.98 0.9 0.78 0.85 0.85 0.78 0.96 0.78
TENURE 3 3 2 4 4 4 1 2 4 4 4 4 4 4 2 2
SIZE 4.16 4.04 5.20 5.53 5.25 6.79 5.83 6.25 7.18 6.77 6.65 3.63 6.78 6.82 7.18 5.95
1
0
0.73
4
3.65
1
0
0.72
4
3.70
1
0
0.81
4
6.44
0 1 1 1 0 1 1 0 1 0 1 0
0 0 0 0 0 1 0 0 1 0 0 0
0.7 0.81 0.81 0.87 0.62 0.78 0.9 0.76 0.81 0.74 0.7 0.72
4 4 4 3 3 4 4 3 4 4 3 2
2.79 6.45 7.40 6.66 5.04 5.89 6.38 5.56 3.88 5.18 3.55 3.42
TABULASI DATA TAHUN 2013 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
Kode APLN ASRI BAPA BCIP BIPP BKSL BMSR COWL CTRA CTRP CTRS DART DILD DUTI ELTY GMTD
Nama Perusahaan Agung Podomoro Tbk Alam Sutra Reality Tbk Bekasi Asri Pemula Tbk Bumi Citra Permai Tbk Bhuwanatala Indah Permai Tbk Sentul City Tbk Bintang Mitra semestaraya Tbk Cowell Development Tbk Ciputra Development Tbk Ciputra Property Ciputra Surya Tbk Duta Anggada Realty Tbk Intiland Development Tbk Duta Pratiwi Tbk Bakrieland Develpoment Tbk Gowa Makassar Tourism Tbk Jakarta International Hotel & JIHD Development Tbk JRPT Jaya Real Property Tbk MNC Land/ Global Land KPIG Development Tbk LAMI Lamicitra Nusantara Tbk LPCK Lippo Cikarang Tbk LPKR Lippo Karawaci Tbk MDLN Modernland Realty Tbk MTSM Metro Realty Tbk OMRE Indonesia Prima Property Tbk PJAA Pembangunan Jaya Ancol Tbk PUDP Pudjiadi Prestiye Tbk PWON Pakuwon Jati Tbk Ristia Bintang Mahkota Sejati RBMS Tbk SCBD Danayasa Arthatama Tbk SMDM Surya duta Makmur Tbk
GC 1 0 1 1 1 0 0 1 0 0 0 0 1 1 1 1
REP 1 0 0 0 0 0 0 0 1 1 1 1 0 0 0 0
DISC 0.84 0.9 0.78 0.81 0.76 0.82 0.78 0.73 0.87 0.84 0.78 0.85 0.8 0.84 0.93 0.74
TENURE 4 4 1 5 5 5 4 1 5 5 5 5 5 5 3 3
SIZE 4.29 4.16 5.24 5.64 5.75 7.03 5.85 6.29 7.30 6.88 6.76 3.68 6.88 6.87 7.09 6.12
0
0
0.78
5
3.81
0
0
0.84
5
3.79
0
1
0.88
5
6.87
1 0 0 0 1 1 1 0 0
0 0 0 0 0 1 0 0 1
0.73 0.84 0.82 0.93 0.67 0.74 0.93 0.79 0.85
5 5 5 4 1 5 5 5 5
2.79 6.59 7.50 6.98 4.99 5.91 6.42 5.56 3.97
1
0
0.79
5
5.20
1 0
0 0
0.7 0.76
4 3
3.74 3.47
TABULASI DATA TAHUN 2014 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
Kode APLN ASRI BAPA BCIP BIPP BKSL BMSR COWL CTRA CTRP CTRS DART DILD DUTI ELTY GMTD
Nama Perusahaan Agung Podomoro Tbk Alam Sutra Reality Tbk Bekasi Asri Pemula Tbk Bumi Citra Permai Tbk Bhuwanatala Indah Permai Tbk Sentul City Tbk Bintang Mitra semestaraya Tbk Cowell Development Tbk Ciputra Development Tbk Ciputra Property Ciputra Surya Tbk Duta Anggada Realty Tbk Intiland Development Tbk Duta Pratiwi Tbk Bakrieland Develpoment Tbk Gowa Makassar Tourism Tbk Jakarta International Hotel & JIHD Development Tbk JRPT Jaya Real Property Tbk MNC Land/ Global Land KPIG Development Tbk LAMI Lamicitra Nusantara Tbk LPCK Lippo Cikarang Tbk LPKR Lippo Karawaci Tbk MDLN Modernland Realty Tbk MTSM Metro Realty Tbk OMRE Indonesia Prima Property Tbk PJAA Pembangunan Jaya Ancol Tbk PUDP Pudjiadi Prestiye Tbk PWON Pakuwon Jati Tbk Ristia Bintang Mahkota Sejati RBMS Tbk SCBD Danayasa Arthatama Tbk SMDM Surya duta Makmur Tbk
GC 1 0 1 0 1 1 0 1 0 0 0 0 1 0 1 1
REP 1 0 0 0 0 0 0 0 1 1 1 1 0 0 0 0
DISC 0.92 0.92 0.82 0.72 0.81 0.82 0.81 0.8 0.84 0.88 0.78 0.88 0.84 0.83 0.87 0.79
TENURE 5 5 2 6 1 6 5 3 6 6 6 6 6 6 4 1
SIZE 4.37 4.23 5.25 5.77 5.79 6.99 5.68 6.57 7.37 6.95 6.79 3.71 6.95 6.90 7.16 6.18
0
0
0.85
6
3.81
0
0
0.81
6
3.83
1
0
0.87
1
7.00
1 0 0 0 1 1 0 0 0
0 0 0 0 0 1 0 0 1
0.7 0.82 0.84 0.9 0.65 0.77 0.9 0.79 0.81
6 6 6 5 4 6 6 6 6
2.80 6.63 7.58 7.02 4.97 5.91 6.46 5.60 4.22
1
0
0.81
1
5.19
0 0
0 0
0.8 0.82
5 4
3.75 3.50
LAMPIRAN 3 Tabel Perusahaan Berdasarkan Opini Auditor Tahun 2010-2014 No 1 2 3 4
Kode APLN ASRI BAPA BCIP
5
BIPP
6
BKSL
7
BMSR
8
COWL
9
CTRA
10 11 12
CTRP CTRS DART
13
DILD
14
DUTI
15
ELTY
16
GMTD
Nama Perusahaan Agung Podomoro Tbk Alam Sutra Reality Tbk Bekasi Asri Pemula Tbk Bumi Citra Permai Tbk Bhuwanatala Indah Permai Tbk Sentul City Tbk Bintang Mitra semestaraya Tbk
2010 PWTPDBP PWTP PWTP PWTP
Cowell Development Tbk Ciputra Development Tbk Ciputra Property Ciputra Surya Tbk Duta Anggada Realty Tbk Intiland Development Tbk Duta Pratiwi Tbk Bakrieland Develpoment Tbk Gowa Makassar Tourism Tbk
2011 2012 2013 2014 2010 2011 2012 2013 2014 PWTPDBP PWTPDBP PWTPDBP PWTPDBP 1 1 1 1 1 PWTPDBP PWTPDBP PWTP PWTP 0 1 1 0 0 PWTPDBP PWTPDBP PWTPDBP PWTPDBP 0 1 1 1 1 PWTPDBP PWTP PWTPDBP PWTP 0 1 0 1 0
PWTPDBP PWTPDBP PWTPDBP PWTPDBP PWTPDBP
1
1
1
1
1
PWTPDBP PWTPDBP PWTPDBP
PWTP
PWTPDBP
1
1
1
0
1
PWTP
PWTP
0
0
1
0
0
PWTPDBP PWTPDBP PWTPDBP PWTPDBP PWTPDBP
1
1
1
1
1
PWTPDBP PWTPDBP PWTPDBP
PWTP
PWTP
1
1
1
0
0
PWTPDBP PWTPDBP PWTPDBP PWTPDBP PWTPDBP PWTPDBP PWTPDBP PWTPDBP PWTPDBP
PWTP PWTP PWTP
PWTP PWTP PWTP
1 1 1
1 1 1
1 1 1
0 0 0
0 0 0
PWTPDBP PWTPDBP PWTPDBP PWTPDBP PWTPDBP
1
1
1
1
1
PWTPDBP PWTPDBP PWTPDBP PWTPDBP
1
1
1
1
0
PWTPDBP PWTPDBP PWTPDBP PWTPDBP PWTPDBP
1
1
1
1
1
PWTPDBP
1
0
1
1
1
PWTP
PWTP
PWTP
PWTPDBP
PWTP
PWTPDBP PWTPDBP PWTPDBP
17
JIHD
18
JRPT
19
KPIG
20 21 22 23 24
LAMI LPCK LPKR MDLN MTSM
Jakarta International Hotel & Development Tbk Jaya Real Property Tbk MNC Land/ Global Land Development Tbk Lamicitra Nusantara Tbk Lippo Cikarang Tbk Lippo Karawaci Tbk Modernland Realty Tbk Metro Realty Tbk
PWTPDBP PWTPDBP PWTPDBP
PWTP
PWTP
1
1
1
0
0
PWTPDBP PWTPDBP PWTPDBP
PWTP
PWTP
1
1
1
0
0
PWTPDBP PWTPDBP PWTPDBP
PWTP
PWTPDBP
1
1
1
0
1
PWTP PWTP PWTP PWTPDBP PWTPDBP PWTPDBP PWTP PWTPDBP PWTP PWTP PWTPDBP PWTPDBP PWTPDBP PWTP PWTP PWTPDBP PWTPDBP PWTPDBP PWTP PWTP PWTP PWTP PWTP PWTPDBP PWTPDBP
0 1 1 1 0
0 0 1 1 0
0 1 1 1 0
1 0 0 0 1
1 0 0 0 1
LAMPIRAN 4 Tabel Perusahaan Berdasarkan Reputasi Auditor Tahun 2010-2014 Tahun 2010 No
Kode
1
APLN
Agung Podomoro Tbk
2
ASRI
Alam Sutra Reality Tbk
3
BAPA
Bekasi Asri Pemula Tbk
4
BCIP
Bumi Citra Permai Tbk
5
BIPP
Bhuwanatala Indah Permai Tbk
6
BKSL
Sentul City Tbk
7
BMSR
Bintang Mitra semestaraya Tbk
8
COWL Cowell Development Tbk
9 10 11 12 13 14 15 16 17 18 19 20 21
Nama Perusahaan
Auditor Independen Osman Bing Satrio & Rekan Paul Hadiwinata, Hidajat, Arsono, Ade Fatma & Rekan Eddy Siddarta & Rekan Jamaludin, Aria, Sukimto & Rekan Johan Malonda Mustika & Rekan Tanubrata Sutanto Fahmi & Rekan
Reputasi Auditor Bing Four (Deloite Touche Tohmatsu
Eddy Siddarta & Rekan
Non Bing Four
Tjahjadi, Pradhono & Teramihardja Purwantono, Suherman CTRA Ciputra Development Tbk & Surja Purwantono, Suherman CTRP Ciputra Property & Surja Purwantono, Suherman CTRS Ciputra Surya Tbk & Surja Purwantono, Suherman DART Duta Anggada Realty Tbk & Surja DILD Intiland Development Tbk Mulyamin Sensi Suryanto DUTI Duta Pratiwi Tbk Mulyamin Sensi Suryanto Tjahjadi, Pradhono & ELTY Bakrieland Develpoment Tbk Teramihardja GMTD Gowa Makassar Tourism Tbk Hasnil, M Yasin & Rekan Jakarta International Hotel & JIHD Mulyamin Sensi Suryanto Development Tbk Aryanto, Amir Jusuf, JRPT Jaya Real Property Tbk Mawar & Saptoto MNC Land/ Global Land Kosasih, Nurdiyaman, KPIG Development Tbk Tjahjo & Rekan Hadori Sugiarto Adi & LAMI Lamicitra Nusantara Tbk Rerkan Aryanto, Amir Jusuf, LPCK Lippo Cikarang Tbk Mawar & Saptoto
Non Bing Four Non Bing Four Non Bing Four Non Bing Four Non Bing Four
Non Bing Four Bing Four (Ernst & Young) Bing Four (Ernst & Young) Bing Four (Ernst & Young) Bing Four (Ernst & Young) Non Bing Four Non Bing Four Non Bing Four Non Bing Four Non Bing Four Non Bing Four Non Bing Four Non Bing Four Non Bing Four
22
LPKR
Lippo Karawaci Tbk
23
MDLN Modernland Realty Tbk
24
MTSM
25
OMRE
26
PJAA
27
PUDP
28
PWON Pakuwon Jati Tbk
29
RBMS
30
SCBD
31
SMDM
Metro Realty Tbk Indonesia Prima Property Tbk Pembangunan Jaya Ancol Tbk Pudjiadi Prestiye Tbk
Ristia bintang Mahkota Sejati Tbk Danayasa Arthatama Tbk Surya Duta Makmur Tbk
Aryanto, Amir Jusuf, Mawar & Saptoto Tanubrata Sutanto Fahmi & Rekan Maksum, Suyamto, Hirdian & Rekan Osman Bing Satrio & Rekan Aryanto, Amir Jusuf, Mawar & Saptoto Doli, Bambang, Sudarmadji & Dadang Osman Bing Satrio & Rekan
Non Bing Four Non Bing Four Non Bing Four Bing Four (Deloite Touche Tohmatsu Non Bing Four Non Bing Four Bing Four (Deloite Touche Tohmatsu)
Anwar & Rekan
Non Bing Four
Mulyamin Sensi Suryanto Osman Bing Satrio & Rekan
Non Bing Four Bing Four (Deloite Touche Tohmatsu
Auditor Independen
Reputasi Auditor Bing Four (Deloitte Touche Tohmatsu)
Tahun 2011 No
Kode
Nama Perusahaan
1
APLN
Agung Podomoro Tbk
2
ASRI
Alam Sutra Reality Tbk
3
BAPA
Bekasi Asri Pemula Tbk
4
BCIP
Bumi Citra permai Tbk
5
BIPP
Bhuwanatala Indah Permai Tbk
6
BKSL
Sentul City Tbk
7
BMSR
Bintang Mitra Semestaraya Tbk
8
COWL Cowell Development Tbk
9
CTRA
Ciputra Development Tbk
10
CTRP
Ciputra Property
11
CTRS
Ciputra Surya Tbk
12
DART
Duta Anggada Realty Tbk
Osman Bing Satrio & Rekan Paul Hadiwinata, Hidajat, Arson, Ade Fatma & Rekan Hendrawinata Eddy & Siddharta Jamaludin, Aria, Sukimto & Rekan Johan Malonda Mustika & Rekan Tanubrata Sutanto Fahmi & Rekan Hendrawinata Eddy & Siddharta Kosasih, Nurdiyaman, Tjahjo & Lianny Purwantono, Suherman & Surja Purwantono, Suherman & Surja Purwantono, Suherman & Surja Purwantono, Suherman & Surja
Non Bing Four Non Bing Four Non Bing Four Non Bing Four Non Bing Four Non Bing Four Non Bing Four Bing Four (Ernst & Young) Bing Four (Ernst & Young) Bing Four (Ernst & Young) Bing Four (Ernst & Young)
13 14 15 16 17 18 19 20 21 22 23 24
Mulyamin Sensi Suryanto & Lianny Mulyamin Sensi Suryanto DUTI Duta Pratiwi Tbk & Lianny Kosasih, Nurdiyaman, ELTY Bakrieland Develpoment Tbk Tjahjo & Rekan Benny, Tony, Frans & GMTD Gowa Makassar Tourism Tbk Daniel Jakarta International Hotel & Mulyamin Sensi Suryanto JIHD Development Tbk & Lianny Aryanto, Amir Jusuf, JRPT Jaya Real Property Tbk Mawar & Saptoto MNC Land/ Global Land Kosasih, Nurdiyaman, KPIG Development Tbk Tjahjo & Rekan Hadori Sugiarto Adi & LAMI Lamicitra Nusantara Tbk Rekan Aryanto, Amir Jusuf, LPCK Lippo Cikarang Tbk Mawar & Saptoto Aryanto, Amir Jusuf, LPKR Lippo Karawaci Tbk Mawar & Saptoto Tanubrata Sutanto Fahmi MDLN Modernland Realty Tbk & Rekan Maksum, Suyamto & MTSM Metro Realty Hirdjan DILD
Intiland Development Tbk
25
OMRE
Indonesia Prima Property Tbk
26
PJAA
Pembangunan Jaya Ancol Tbk
27
PUDP
Pudjiadi Prestiye Tbk
28
PWON Pakuwon Jati Tbk
29
RBMS
Ristia Bintang Mahkota Sejati Tbk
30
SCBD
Danayasa Arthatama Tbk
31
SMDM
Surya Duta Makmur Tbk
Osman Bing Satrio & Rekan Aryanto, Amir Jusuf, Mawar & Saptoto Doli, Bambang, sudarmadji & Dadang
Non Bing Four Non Bing Four Non Bing Four Non Bing Four Non Bing Four Non Bing Four Non Bing Four Non Bing Four Non Bing Four Non Bing Four Non Bing Four Non Bing Four Bing Four (Deloitte Touche Tohmatsu) Non Bing Four Non Bing Four
Osman Bing Satrio & Rekan
Bing Four (Deloitte Touche Tohmatsu)
Anwar & Rekan
Non Bing Four
Mulyamin Sensi Suryanto & Lianny Hadori Sugiarto Adi & Rekan
Non Bing Four Non Bing Four
Tahun 2012 No
Kode
1
APLN
2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21
Nama Perusahaan Agung Podomoro Tbk
Auditor Independen Osman Bing Satrio & Eny
Paul Hadiwinata, Hidajat, ASRI Alam Sutra Reality Tbk Arsono, Ade Fatma & rekan Hendrawinata Eddy & BAPA Bekasi Asri Pemula Tbk Siddharta Jamaludin, Ardi, Sukimto BCIP Bumi Citra Permai Tbk & Rekan Johan Malonda Mustika & BIPP Bhuwanatala Indah permai Tbk Rekan Tanubrata Sutanto Fahmi BKSL Sentul City Tbk & Rekan Bintang Mitra Semestaraya Hendrawinata Eddy & BMSR Tbk Siddharta Kosasih, Nurdiyaman, COWL Cowell Development Tbk Tjahjo & Rekan Purwantono, Suherman CTRA Ciputra Development Tbk & Surja Purwantono, Suherman CTRP Ciputra Property & Surja Purwantono, Suherman CTRS Ciputra Surya Tbk & Surja Purwantono, Suherman DART Duta Anggada Tbk & Surja Mulyamin Sensi Suryanto DILD Intiland Development Tbk & Lianny Mulyamin Sensi Suryanto DUTI Duta Pratiwi Tbk & Lianny Kosasih, Nurdiyaman, ELTY Bakrieland Develpoment Tbk Tjahjo & Rekan Benny, Tony, Frans & GMTD Gowa Makassar Tourism Tbk Daniel Jakarta International Hotel & Mulyamin Sensi Suryanto JIHD Development Tbk & Lianny Aryanto, Amir Jusuf, JRPT Jaya Real Property Tbk Mawar & Saptoto MNC Land/ Global Land Kosasih, Nurdiyaman, KPIG Development Tbk Tjahjo & Rekan Hadori Sugiarto Adi & LAMI Lamicitra Nusantara Tbk Rekan Aryanto, Amir Jusuf, LPCK Lippo Cikarang Tbk Mawar & Saptoto
Reputasi Auditor Bing Four (Deloite Touche Tohmatsu) Non Bing four Non Bing four Non Bing four Non Bing four Non Bing four Non Bing four Non Bing four Bing Four (Ernst & Young) Bing Four (Ernst & Young) Bing Four (Ernst & Young) Bing Four (Ernst & Young) Non Bing four Non Bing four Non Bing four Non Bing four Non Bing four Non Bing four Non Bing four Non Bing four Non Bing four
22
LPKR
Lippo Karawaci Tbk
23
MDLN Modernland Realty Tbk
24
MTSM Metro Realty Tbk
25
OMRE
Indonesia Prima Property Tbk
26
PJAA
Pembangunan Jaya Ancol Tbk
27
PUDP
Pudjiadi Prestiye Tbk
28
PWON Pakuwon Jati Tbk
29
RBMS
Ristia Bintang Mahkota Sejati Tbk
30
SCBD
Danayasa Arthatama Tbk
31
SMDM Surya Duta Makmur Tbk
Aryanto, Amir Jusuf, Mawar & Saptoto Tanubrata Sutanto Fahmi & Rekan Maksum, Suyamto, Hirdjan & Rekan
Non Bing four Non Bing four Non Bing four Bing Four (Deloite Touche Tohmatsu)
Osman Bing Satrio & Eny
Aryanto, Amir Jusuf, Non Bing four Mawar & Saptoto Doli, Bambang, Non Bing four Sulistiyanto, Dadang & Ali Bing Four Osman Bing Satrio & (Deloite Touche Eny Tohmatsu) Anwar & Rekan Mulyamin Sensi Suryanto & Lianny Hadori Sugiarto Adi & Rekan
Non Bing four Non Bing four Non Bing four
Tahun 2013 No
Kode
1
APLN
Nama Perusahaan Agung Podomoro Tbk
2
ASRI
Alam Sutra Reality Tbk
3
BAPA
Bekasi Asri Pemula Tbk
4
BICP
Bumi Citra Permai Tbk
5
BIPP
Bhuwanatala Indah Permai Tbk
6
BKSL
Sentul City Tbk
7
BMSR
Bintang Mitra semestaraya Tbk
8
COWL Cowell Development Tbk
9
CTRA
Ciputra Development Tbk
10
CTRP
Ciputra Property
Auditor Independen Osman Bing Satrio & Eny Paul Hadiwinata, Hidajat, Arsono, Ade Fatma & Rekan Tjahjadi & Tamara Jamaludin, ardi, Sukimto & Rekan Johan Malonda Mustika & Rekan Tanubrata Sutanto Fahmi & Rekan Hendrawinata Eddy & Siddharta Hadori Sugiarto Adi & Rekan Purwantono, Suherman & Surja Purwantono, Suherman & Surja
Reputasi Auditor Bing Four (Deloite Touche Tohmatsu) Non Bing Four Non Bing Four Non Bing Four Non Bing Four Non Bing Four Non Bing Four Non Bing Four Bing Four (Ernst & Young) Bing Four (Ernst & Young)
11 12 13 14 15 16 17 18
Purwantono, Suherman & Surja Purwantono, Suherman DART Duta Anggada Realty Tbk & Surja Mulyamin Sensi Suryanto DILD Intiland Development Tbk & Rekan Mulyamin Sensi Suryanto DUTI Duta Pratiwi Tbk & Rekan Kosasih, Nurdiyaman, ELTY Bakrieland Develpoment Tbk Tjahjo & Rekan Benny, Tony, Frans & GMTD Gowa Makassar Tourism Tbk Daniel Jakarta International Hotel & Mulyamin Sensi Suryanto JIHD Development Tbk & Rekan Aryanto, Amir Jusuf, JRPT Jaya Real Property Tbk Mawar & Saptoto CTRS
Ciputra Surya Tbk
19
KPIG
MNC Land/ Global Land Development Tbk
20
LAMI
Lamicitra Nusantara Tbk
21
LPCK
Lippo Cikarang Tbk
22
LPKR
Lippo Karawaci Tbk
23
MDLN Modernland Realty Tbk
24
MTSM Metro Realty Tbk
25
OMRE
Indonesia Prima Property Tbk
26
PJAA
Pembangunan Jaya Ancol Tbk
27
PUDP
Pudjiadi Prestiye Tbk
28
PWON Pakuwon Jati Tbk
29
RBMS
Ristia Bintang Mahkota Sejati Tbk
30
SCBD
Danayasa Arthatama Tbk
31
SMDM
Surya duta Makmur Tbk
Osman Bing Satrio & Eny Hadori Sugiarto Adi & Rekan Aryanto, Amir Jusuf, Mawar & Saptoto Aryanto, Amir Jusuf, Mawar & Saptoto Tanubrata Sutanto Fahmi & Rekan Junaedi, Chairul & Subyakto
Bing Four (Ernst & Young) Bing Four (Ernst & Young) Non Bing Four Non Bing Four Non Bing Four Non Bing Four Non Bing Four Non Bing Four Bing Four (Deloite Touche Tohmatsu) Non Bing Four Non Bing Four Non Bing Four Non Bing Four Non Bing Four Bing Four (Deloite Touche Tohmatsu)
Osman Bing Satrio & Eny
Aryanto, Amir Jusuf, Mawar & Saptoto Non Bing Four Doli, Bambang, Non Bing Four Sulistiyanto, Dadang & Ali Bing Four Osman Bing Satrio & (Deloite Touche Eny Tohmatsu) Anwar, Sugiharto & Rekan Non Bing Four Mulyamin Sensi Suryanto & Rekan Hadori Sugiarto Adi & Rekan
Non Bing Four Non Bing Four
Tahun 2014 No 1
2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21
Kode
Nama Perusahaan
Auditor Independen
Reputasi Auditor Bing Four Osman Bing Satrio & APLN Agung Podomoro Tbk (Deloite Touche Eny Tohmatsu ) Paul Hadiwinata, Hidajat, ASRI Alam Sutra Reality Tbk Arsono, Ade Fatma & Non Bing Four Rekan BAPA Bekasi Asri Pemula Tbk Tjahjadi & Tamara Non Bing Four Jamaludin, Ardi, sukimto BCIP Bumi Citra Permai Tbk &Rekan Non Bing Four Paul Hadiwinata, Hidajat, BIPP Bhuwanatala Indah Permai Arsono, Ade Fatma & Tbk Rekan Non Bing Four Tanubrata Sutanto Fahmi & BKSL Sentul City Tbk Non Bing Four Rekan Bintang Mitra semestaraya Hendrawinata Eddy BMSR Non Bing Four Tbk Siddharta & Tanzil Kosasih, Nurdiyaman, COWL Cowell Development Tbk Non Bing Four Tjahjo & Rekan Purwantono, Suherman Bing Four CTRA Ciputra Development Tbk & Surja (Ernst & Young) Purwantono, Suherman Bing Four CTRP Ciputra Property & Surja (Ernst & Young) Purwantono, Suherman Bing Four CTRS Ciputra Surya Tbk & Surja (Ernst & Young) Purwantono, Suherman Bing Four DART Duta Anggada Realty Tbk & Surja (Ernst & Young) Mulyamin Sensi Suryanto DILD Intiland Development Tbk Non Bing Four & Lianny Mulyamin Sensi Suryanto DUTI Duta Pratiwi Tbk Non Bing Four & Lianny Kosasih, Nurdiyaman, ELTY Bakrieland Develpoment Tbk Non Bing Four Tjahjo & Rekan Aryanto, Amir Jusuf, GMTD Gowa Makassar Tourism Tbk Non Bing Four Mawar & Saptoto Jakarta International Hotel & Mulyamin Sensi Suryanto JIHD Development Tbk Non Bing Four & Lianny Aryanto, Amir Jusuf, JRPT Jaya Real Property Tbk Non Bing Four Mawar & Saptoto MNC Land/ Global Land KPIG Anwar, Sugiharto & Rekan Non Bing Four Development Tbk Hadori Sugiarto Adi & LAMI Lamicitra Nusantara Tbk Non Bing Four Rekan Aryanto, Amir Jusuf, LPCK Lippo Cikarang Tbk Non Bing Four Mawar & Saptoto
22
LPKR
Lippo Karawaci Tbk
23
MDLN Modernland Realty Tbk
24
MTSM
25
OMRE
Indonesia Prima Property Tbk
26
PJAA
Pembangunan Jaya Ancol Tbk
27
PUDP
Pudjiadi Prestiye Tbk
28
PWON Pakuwon Jati Tbk
29
RBMS
Ristia Bintang Mahkota Sejati Tbk
30
SCBD
Danayasa Arthatama Tbk
31
SMDM
Metro Realty Tbk
Surya Duta Makmur Tbk
Aryanto, Amir Jusuf, Non Bing Four Mawar & Saptoto Tanubrata Sutanto Fahmi & Non Bing Four Rekan Maksum, suyamto & Rekan Non Bing Four Bing Four Osman Bing Satrio & (Deloite Touche Eny Tohmatsu) Aryanto, Amir Jusuf, Mawar & Saptoto Non Bing Four Doli, Bambang, Non Bing Four Sulistiyanto, Dadang & Ali Bing Four Osman Bing Satrio & (Deloite Touche Eny Tohmatsu) Hendrawinata Eddy Non Bing Four Siddharta & Tanzil Mulyamin Sensi Suryanto Non Bing Four & Lianny Hadori Sugiarto Adi & Rekan Non Bing Four
LAMPIRAN 5
Tabel Item-Item Disclosure No 1 2 3 4 5
6
7
8
9
10 11 12 13 14 15 16 17 18 19 20 21
Keterangan Dalam bahasa Indonesia yang baik dan benar, dianjurkan menyajikan juga dalam bahasa Inggris Dicetak pada kertas yang berwarna terang agar mudah dibaca jelas Mencantumkan identitas perusahaan secara jelas Laporan tahunan ditampilkan diwebsite perusahaan Informasi hasil usaha perusahaan dalam bentuk perbandingan selaa 3 (tiga) tahun buku atau sejak memulai usahanya jika perusahaan tersebut menjalankan kegiatan usahanya selama kurun waktuu 3 (tiga) tahun Informasi posisi perusahaan dala bentuk perbandingan selama 3 (tiga) tahun buku atau sejak memulai usahanya jika perusahaan tersebut menjalankan kegiatan usahanya selama kurun wakktu 3 (tiga) tahun Rasio keuangan dalam bentuk perbandingan selaa 3 (tiga) yahun buku atau sejak memulai usahanya jika perusahaan tersebut menjalankan kegiatan usahanya selama kurun waktu 3 (tiga) tahun Laporan tahunan wajib memuat informasi mengenai saha yang diterbitkan untuk setiap masa triwulan dalam 2 (dua) tahun buku terakhir (jika ada), paling kurang meliputi : jumlah saham yang beredar, kapitalisasi pasar, harga saham tertinggi, terendah dan penutupan dan volume perdagangan Laporan tahunan wajib meuat informasi mengenai harga saham dalam bentuk tabel dan grafik. Informasi harga saham sebelum perubahan permodalan terakhir wajib disesuaikan dalam hal terjadi aksi korporasi seperti pemecahan saham, penggabungan saham, dividen saham, saham bonus, dan penurunan nilai nominal saham Laporan dewan komisaris mengenai penilaian terhadap kinerja direksi mengenai pengelolaan perusahaan Laporan dewan koisaris mengenai pandangan atau prospek usaha perusahaan yang disusun oleh direksi Laporan dewan koisaris mengenai pandangan komposisi anggota dewan komisaris dan alasan perubahannya (jika ada) Laporan direksi mengenai kinerja perusahaan Laporan direksi mengenai gabaran tentang prospek usaha Laporan direksi mengenai penerapan tata kelola perusahaan yang telah dilaksannakan perusahaan Laporan direksi mengenai perubahan komposisi anggota direksi dan alasan perubahannya (jika adda) Tanda tanggan anggota direksi dan anggota dewan komisaris Nama dan alamat perusahaan Riwayat singkat perusahaan Bidang dan kegiatan usaha perusahaan meliputi jenis dan atau jasa yang dihasilkan Struktur organisasi dalam bentuk bagan, meliputi nama dan jabatan
22 23
24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55
Visi dan misi perusahaan Profil dewan koisaris nama, riwayat jabatan, pengalaman kerja, riwayat pendidikan, jenis penellitian, dan pengungkapan hubungan afiliasi dengan anggota direksi dan anggota dewan koisaris lainnya, serta pemegang saham (jika ada) Profil direksi naa, riwayat jabatan, pengalaman kerja, riwayat pendidikan, jenis penelitian, dan pengungkapan hubungan afiliasi dengan anggota direksi dan anggota dewan koisaris lainya, serta pemegang saham (jika ada) Jumlah karyawan dan deskrepsi pengebangan kopetensinya 9isal asspek pendidikan dan penelitian karyawan yang telah dan akan dilakukan Uraian tentang pemegang saham dan presentase kepemilikannya Nama anak perusahaan dan perusahaan asosiasi, presentase kepemilikan saham, bidang usaha dan status operasi perusahaan tersebut Kronologis pencatatan saham dan perubahan jumlah saham dari awal pencatatan hingga akhir tahun buku serta nama bursa efek dimana saha perusahaan tersebut dicatatkan Kronologis pencatatan efek lainnya dan peringkat efek lainnya dan peringkat efek (jika ada) Nama dan alamat lembaga dan atau profesi penunjang pasar modal Penghargaan dan sertifikasi yang diterima perusahaan baik yang bersekala nasional maupun internasional Tinjauan operasional persegmen usaha mencakuup produksi dan pendapatan Analisis keunagna komprehensif yang mencakup perbandingan kinerja keuangan dalam 2 (dua) tahun buku terakhir Bahasan dan analisis tentang kemampuan membayar utang dan tingkat kolektibilitas piutang Bahasan mengenai stuktur permodalan dan kebijakan manajemen atas struktur permodalan tersebut Bahasan mengenai ikatan material untuk infestasi barang modal Informasi dan fakta material yang terjadi setelah tanggal laporan akuntan Prospek usaha dikaitkan dengan kondisi industri, ekonomi umum, dan pasar internasional Target dan pencatatan perbandingan antara target awal tahun dan realisasi Target / proyeksi yang ingin dicapai perusahaan paling lama untuk satu tahun mendatang Aspek pemasaran strategi pemasaran dengan pangsa pasar Kebijakan dividen Realisasi penggunaan dana hasil penawaran umum Informasi material mencakup investasi, ekspansi, dan lain-lain Perubahan peraturan perundang-undangan yang berpengaruh signifikan terhadap perusahaan Perubahan kebijakan akuntansi Uraian dewan koisaris Uraian dewan direksi Komite audit Koite-koite lain dibawah dewan komisaris yang dimiliki oleh perusahaan seperti komite nominasi Komite Remunerasi dan lain-lain Uraian tugas dan fungsi sekertaris perusahaan Uraian mengenai unit audit internal Uraian mengenai sistem pengendalian internal Uraian mengenai manajemen resiko perusahaan
56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75
Perkara huku yang dihadapi oleh emiten atau perusahaan publik, catatan anka, anggota dewan koisaris dan direksi yang sedang menjabat pada periodelaporan tahunan Informasi tentang sanksi administrasi yang dikenakan pada perusahaan publik, anggota komisaris dn direksi oleh otoritas pasar modal (jika ada) Ases informasi dan data perusahaan Informasi mengenai kode etik dan budaya perusahaan (jika ada) Uraian mengenai siste pelaporan pelanggaran ( whistleblowing system) Uraian mengenai aktifitas dan biaya yang dikeluarkan berkaitan dengan tanggungjawab sosial perusahaan terutama aktivitas lingkungan Uraian mengenai aktivitas dab biaya yang dikeluarkan berkaitan dengan tanggungjawab sosial perusahaan terutama mengenai praktik ketenagakerjaan, pengembangan sosial dan masyarakat Uraian mengenai aktivitas dan biaya yang dikeluarkan barkaitan dengan tanggungjawab sosial perusahaan terutama tanggungjawab produk atau perlindungan konsumen Surat pernyataan direksi tentang tanggungjawab direksi atas laporan keuangan Opini auditor independen atas laporan keuangan Deskripsi Auditor Independen di opini Laporan keuangan yang lengkap Perbandingan tingkat profitabilitas Penyajian laporan arus kas Ikhtisar kebijakan akuntansi Pengungkapan yang berhubungan dengan properti investasi Pengungkapan yang berhubungan dengan perpajakan Pengungkapan yang berhubungan dengan aset tetap Perkebangan terakhir standar akuntansi keuangan dan peraturan lainnya Pengungkapan yang berhubungan dengan instrumen keuangan
Sumber: Keputusan BAPEPA dan Lembaga Keuangan Nomor: KEP-431/B1/2012 Peraturan Nomor X.K.6
LAMPIRAN 6 Tabel Perusahaab Berdasarkan Item Disclosure Tahun 2010 Kode Perusahaan No Item No Disclosure APLN ASRI BAPA BCIP BIPP BKSL BMSR COWL CTRA CTRP CTRS DART DILD DUTI ELTY GMTD JIHD JRPT KPIG LAMI LPCK LPKR MDLN MTSM OMRE PJAA PUDP PWON RBMS SCBD SMDM 1 Item 1 1 1 0 1 1 1 0 1 1 1 1 1 1 1 1 0 1 1 1 0 1 0 1 1 0 1 1 0 0 1 1 2 Item 2 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 0 1 1 1 1 1 1 1 3 Item 3 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 4 Item 4 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 5 Item 5 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 6 Item 6 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 7 Item 7 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 8 Item 8 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 0 1 1 1 1 1 0 1 9 Item 9 0 1 1 0 1 1 1 1 1 1 1 1 1 0 1 0 1 1 1 1 1 1 1 0 1 1 1 1 0 0 0 10 Item 10 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 11 Item 11 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 12 Item 12 1 0 1 0 0 0 0 0 0 0 0 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 13 Item 13 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 14 Item 14 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 15 Item 15 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 16 Item 16 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 1 1 0 0 0 1 0 0 1 0 0 17 Item 17 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 18 Item 18 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 19 Item 19 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 20 Item 20 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 21 Item 21 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 0 1 0 1 1 1 1 1 1 1 1 1 22 Item 22 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 23 Item 23 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 24 Item 24 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 25 Item 25 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 26 Item 26 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 0 1 1 1 1 1 1 1 1 27 Item 27 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 0 1 1 1 1 1 1 0 1 1 1 1 1 1 1 1 28 item 28 1 1 1 1 1 1 1 1 1 1 1 0 1 1 1 1 0 1 1 1 1 1 0 0 1 1 1 1 1 0 0 29 Item 29 1 1 1 0 1 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 1 1 1 0 1 1 1 1 1 1 0 30 Item 30 1 1 1 1 1 1 1 1 1 1 0 1 1 1 1 1 1 1 1 0 1 1 1 0 1 1 1 1 1 1 1 31 Item 31 1 1 0 0 0 1 0 1 1 1 0 0 1 0 1 0 1 0 0 0 1 1 1 0 0 1 1 1 0 0 0 32 Item 32 1 1 1 1 1 1 1 1 1 1 1 1 0 1 1 0 1 1 1 0 1 1 1 1 1 1 1 1 1 1 1 33 Item 33 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 34 item 34 1 1 1 0 1 1 1 1 1 1 0 1 1 0 1 1 0 0 0 1 0 1 1 0 1 1 1 1 1 1 0 35 item 35 1 1 1 0 0 1 1 1 1 1 0 0 1 0 0 1 0 1 1 1 0 1 1 0 1 1 1 1 1 0 1 36 Item 36 1 0 1 0 0 1 1 0 1 1 0 0 1 0 1 0 0 1 1 1 1 1 1 0 1 1 1 1 0 1 0 37 Item 37 1 1 1 0 0 1 0 0 1 1 0 0 1 0 1 0 0 0 0 1 1 0 1 0 0 1 1 0 0 0 0 38 Item 38 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 39 Item 39 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 0 1 1 1 0 1 1 1 1 1 1 1 1 1 1 1 40 Item 40 1 1 0 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 0 1 1 1 41 Item 41 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 0 1 0 1 42 Item 42 1 1 1 0 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 0 1 1 1 0 1 0 0 43 Item 43 1 1 1 0 0 1 1 1 1 1 1 0 1 0 1 1 1 1 1 1 1 1 1 0 1 1 1 0 1 0 0 44 Item 44 1 1 1 0 0 1 1 1 1 1 1 0 0 0 1 0 0 0 1 0 0 1 1 0 1 0 1 0 0 0 1 45 Item 45 0 1 1 0 0 1 1 1 1 1 0 0 1 0 1 0 1 1 1 1 1 1 0 0 0 1 1 0 0 0 0 46 Item 46 1 1 1 0 0 1 1 1 1 1 0 0 1 0 1 1 0 0 1 1 1 1 1 0 0 1 1 1 0 0 0 47 Item 47 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 0 1 1 1 1 1 1 48 Item 48 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 49 Item 49 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 50 Item 50 0 1 0 0 0 0 1 1 1 1 0 1 0 0 1 1 0 1 1 0 1 0 0 0 1 0 1 0 1 0 0 51 Item 51 0 1 0 0 0 1 1 1 1 1 1 1 1 0 1 1 0 1 1 0 1 1 1 0 0 0 1 0 0 0 0 52 Item 52 0 0 0 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 1 0 1 1 1 0 0 1 1 1 1 1 1 53 Item 53 1 1 1 0 1 1 1 0 1 1 1 1 1 0 1 1 0 1 1 1 1 1 1 0 1 0 1 1 1 1 1 54 Item 54 1 1 1 1 0 1 1 1 1 1 1 0 1 0 1 1 0 1 1 1 1 1 1 0 1 1 1 0 1 0 0 55 Item 55 1 1 1 1 0 1 1 1 1 1 1 1 1 0 1 1 1 1 1 1 1 1 0 1 1 1 1 1 1 1 1 56 Item 56 0 0 0 0 0 0 1 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 1 1 0 0 0 57 Item 57 0 0 1 0 0 0 0 0 0 1 0 0 1 0 1 0 0 1 0 0 0 1 0 0 1 0 1 0 0 0 0 58 Item 58 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 1 0 1 1 1 59 Item 59 1 0 1 0 0 0 0 1 1 1 1 0 0 0 1 0 0 1 0 0 0 1 1 0 0 1 1 1 0 0 0 60 Item 60 0 0 0 0 0 0 1 0 0 1 0 0 1 0 1 1 0 1 1 0 0 0 0 0 1 0 0 0 0 0 0 61 Item 61 0 1 0 1 0 1 0 1 1 1 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 1 1 1 0 1 1 62 Item 62 0 1 0 1 1 1 0 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 63 Item 63 1 1 0 1 0 1 1 1 1 1 1 0 1 1 1 0 1 1 1 1 1 1 1 0 0 1 0 1 0 0 0 64 Item 64 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 65 Item 65 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 66 Item 66 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 67 Item 67 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 68 Item 68 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 69 Item 69 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 70 Item 70 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 71 Item 71 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 72 Item 72 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 73 Item 73 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 74 Item 74 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 75 Item 75 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Jumlah 0.87 0.9 0.84 0.72 0.73 0.97 0.88 0.88 0.93 0.97 0.8 0.77 0.93 0.74 0.97 0.78 0.74 0.88 0.89 0.77 0.89 0.9 0.85 0.62 0.84 0.89 0.94 0.78 0.8 0.7 0.72
Tahun 2011 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 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75
Kode Perusahaan No Item Disclosure APLN ASRI BAPA BCIP BIPP BKSL BMSR COWL CTRA CTRP CTRS DART DILD DUTI ELTY GMTD JIHD JRPT KPIG LAMI LPCK LPKR MDLN MTSM OMRE PJAA PUDP PWON RBMS SCBD SMDM 1 1 0 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 0 1 0 1 1 0 1 1 1 0 1 1 Item 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 2 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 3 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 4 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 5 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 6 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 7 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 0 1 Item 8 1 1 1 0 1 1 0 0 1 1 1 1 1 1 0 1 1 1 1 1 1 1 0 0 1 0 0 1 0 0 0 Item 9 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 10 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 11 0 0 0 0 1 1 0 0 0 0 0 0 1 0 1 0 0 1 1 0 1 0 0 0 0 1 0 0 0 0 0 Item 12 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 13 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 14 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 15 0 0 0 0 0 1 0 1 0 0 0 0 1 0 1 1 0 1 1 0 1 0 0 0 0 0 0 0 1 0 0 Item 16 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 17 1 1 1 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 18 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 19 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 20 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 21 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 22 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 23 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 24 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 25 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 0 1 1 1 1 1 1 0 1 Item 26 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 27 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 0 1 0 1 1 1 1 0 0 1 1 1 1 1 0 0 item 28 1 1 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 1 1 1 1 1 0 0 1 1 1 1 1 1 0 Item 29 1 1 1 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 30 1 1 0 0 0 1 0 1 1 1 1 0 1 0 1 0 0 1 1 1 1 1 1 0 0 0 1 1 0 0 0 Item 31 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 0 1 Item 32 1 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 1 0 1 1 1 1 0 1 0 1 1 1 1 1 1 Item 33 1 1 1 0 1 1 1 0 1 1 1 0 1 0 1 0 0 1 1 1 1 1 0 0 0 1 1 0 0 1 0 item 34 1 1 1 0 0 1 0 1 1 1 1 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 0 0 0 1 0 item 35 1 1 1 0 0 1 0 1 1 1 1 0 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 Item 36 1 0 0 0 0 1 1 0 1 1 1 0 0 0 1 0 0 1 0 0 0 0 0 0 1 1 1 0 0 0 0 Item 37 1 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 1 1 1 0 1 Item 38 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 39 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 40 1 1 1 1 1 1 1 0 1 1 1 1 1 1 1 1 0 1 1 1 1 1 1 1 0 1 1 1 1 0 1 Item 41 1 1 1 0 1 1 1 1 1 1 1 1 1 1 1 1 0 1 0 0 0 0 1 0 0 1 0 0 1 0 0 Item 42 1 1 1 1 0 1 1 1 1 1 1 0 1 0 1 0 0 0 0 0 0 1 1 0 0 1 0 0 0 0 0 Item 43 1 1 1 0 0 1 1 1 1 1 1 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 Item 44 1 1 0 0 0 1 1 0 1 1 1 0 1 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 Item 45 1 0 0 1 1 1 1 1 1 1 0 0 0 0 1 1 0 0 0 0 0 1 0 1 1 1 0 0 0 0 0 Item 46 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 47 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 48 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 0 0 1 1 1 1 1 1 Item 49 0 1 0 0 0 1 0 0 0 1 1 1 0 1 1 1 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 Item 50 1 1 0 1 0 1 1 1 0 0 1 1 0 1 1 1 0 0 1 0 1 1 1 0 1 0 0 1 0 0 0 Item 51 1 1 1 1 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 1 1 1 1 0 1 1 1 1 1 1 1 Item 52 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 0 1 1 0 1 1 1 0 0 1 0 1 1 1 1 Item 53 1 0 1 1 1 1 0 1 1 1 1 0 1 0 1 0 0 1 1 0 1 1 0 1 1 1 1 1 1 0 1 Item 54 1 1 1 1 1 1 1 1 1 1 1 1 1 0 1 1 0 1 1 0 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1 Item 69 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 70 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 71 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 72 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 73 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 74 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 75 Jumlah 0.93 0.9 0.82 0.79 0.81 0.99 0.79 0.79 0.85 0.9 0.87 0.81 0.9 0.78 0.99 0.78 0.7 0.82 0.87 0.72 0.85 0.85 0.73 0.67 0.78 0.87 0.8 0.79 0.72 0.68 0.72
Tahun 2012 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 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75
Kode Perusahaan No Item Disclosure APLN ASRI BAPA BCIP BIPP BKSL BMSR COWL CTRA CTRP CTRS DART DILD DUTI ELTY GMTD JIHD JRPT KPIG LAMI LPCK LPKR MDLN MTSM OMRE PJAA PUDP PWON RBMS SCBD SMDM 1 1 0 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 0 1 0 1 1 0 1 1 1 0 1 1 Item 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 2 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 3 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 4 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 5 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 6 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 7 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 0 1 Item 8 1 1 1 0 1 0 1 0 1 1 0 0 1 0 1 1 0 1 0 1 1 1 1 0 1 1 1 1 0 0 0 Item 9 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 10 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 11 0 0 0 0 0 1 0 0 1 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Item 12 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 13 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 14 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 15 0 0 0 0 1 0 0 1 1 0 0 0 0 0 1 1 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 Item 16 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 17 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 18 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 19 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 20 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 21 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 22 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 23 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 24 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 25 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 0 1 Item 26 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 0 1 1 1 1 1 1 1 0 1 1 1 1 1 1 1 Item 27 1 1 0 1 1 1 0 1 1 1 1 1 1 1 1 0 1 0 1 1 1 1 1 0 1 1 1 1 1 0 1 item 28 1 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 1 0 1 1 1 1 1 0 1 1 1 1 1 1 1 Item 29 1 1 0 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 0 1 1 1 1 1 1 1 Item 30 1 1 0 0 0 1 0 1 1 1 0 0 1 0 1 0 0 0 0 0 1 1 1 0 0 0 1 1 0 0 1 Item 31 1 1 0 1 1 1 1 0 1 1 1 1 1 1 1 0 1 0 1 1 1 1 1 1 1 1 1 1 1 0 1 Item 32 1 1 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 33 1 1 1 0 1 0 1 1 1 1 1 1 1 0 1 0 1 1 0 0 1 1 1 0 1 1 0 0 0 0 0 item 34 1 1 0 0 0 1 0 0 1 1 0 0 1 1 1 0 1 0 1 0 0 1 1 0 1 1 0 1 0 1 0 item 35 0 1 1 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 1 0 0 0 1 0 0 1 0 1 0 0 0 Item 36 1 0 0 1 1 1 0 0 1 0 0 1 0 0 1 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 Item 37 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 38 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 39 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 40 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 0 1 1 1 0 1 1 1 1 1 1 0 0 1 1 1 Item 41 1 1 0 0 1 1 1 0 1 1 1 1 0 1 1 1 0 1 1 0 0 0 1 0 0 1 0 1 1 0 0 Item 42 1 1 1 0 1 1 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 0 1 0 0 0 Item 43 1 1 1 0 0 0 0 1 1 1 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Item 44 1 0 0 0 0 0 0 1 1 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Item 45 1 0 0 0 0 1 0 0 1 1 0 1 0 0 1 1 0 0 1 0 0 1 0 0 0 1 0 1 0 0 0 Item 46 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 47 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 48 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 1 0 1 1 1 Item 49 0 1 0 0 0 0 0 0 1 0 0 1 0 0 1 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 Item 50 1 1 0 0 0 0 1 1 1 0 1 1 1 1 1 1 0 0 1 0 1 1 1 0 0 1 0 1 0 0 0 Item 51 1 1 0 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 0 0 1 1 1 1 1 1 1 Item 52 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 0 1 1 1 1 1 1 0 1 0 0 1 1 1 1 Item 53 1 0 1 1 0 1 1 1 1 1 0 1 1 0 1 1 0 1 1 1 1 0 1 0 0 1 1 0 1 0 0 Item 54 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 55 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 1 0 1 1 1 0 0 0 0 Item 56 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Item 57 1 0 0 1 1 1 1 1 1 1 1 1 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 58 1 1 1 0 0 0 0 0 1 1 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 Item 59 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 Item 60 1 0 0 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 1 0 1 0 1 0 1 1 1 1 1 1 0 Item 61 1 0 0 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 1 Item 62 1 0 0 1 1 1 1 0 1 0 0 1 1 1 1 1 1 0 1 0 1 1 1 0 1 1 1 1 1 1 0 Item 63 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 64 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 65 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 66 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 67 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 68 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 69 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 70 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 71 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 72 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 73 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 74 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 75 Jumlah 0.94 0.82 0.7 0.74 0.81 0.84 0.78 0.76 0.98 0.9 0.78 0.85 0.85 0.78 0.96 0.78 0.73 0.72 0.81 0.7 0.81 0.81 0.87 0.62 0.78 0.9 0.76 0.81 0.74 0.7 0.72
Tahun 2013 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 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75
Kode Perusahaan No Item Disclosure APLN ASRI BAPA BCIP BIPP BKSL BMSR COWL CTRA CTRP CTRS DART DILD DUTI ELTY GMTD JIHD JRPT KPIG LAMI LPCK LPKR MDLN MTSM OMRE PJAA PUDP PWON RBMS SCBD SMDM 1 1 0 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 0 1 1 0 1 1 1 0 1 1 Item 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 2 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 3 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 4 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 5 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 6 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 7 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 0 1 Item 8 1 1 0 0 1 1 0 0 1 1 1 0 1 1 1 1 1 1 1 1 0 1 1 0 1 0 1 1 0 0 0 Item 9 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 10 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 11 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 1 1 1 0 0 1 0 0 0 0 0 Item 12 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 13 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 14 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 15 0 0 0 1 0 1 0 0 0 0 0 0 0 1 1 1 0 0 0 0 1 0 1 0 0 1 0 1 0 0 0 Item 16 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 17 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 18 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 19 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 20 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 21 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 22 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 23 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 24 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 25 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 26 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 27 1 1 0 1 1 1 1 1 1 1 1 1 1 1 1 0 1 1 1 1 1 1 1 0 1 1 1 1 1 1 1 item 28 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 0 1 1 1 1 1 1 1 0 1 1 1 1 1 1 1 Item 29 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 30 1 1 0 0 0 1 0 1 1 1 0 0 1 0 1 0 1 1 1 0 1 1 1 0 1 1 0 1 0 0 1 Item 31 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 32 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 33 0 1 0 0 0 0 1 0 0 1 0 1 0 0 1 0 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 item 34 1 0 1 1 0 1 0 0 1 1 0 1 0 1 0 0 1 0 1 0 0 0 1 0 0 1 0 1 0 0 1 item 35 0 1 0 1 0 0 0 0 1 0 0 1 0 0 1 0 0 0 0 0 1 0 1 0 0 1 0 1 0 0 0 Item 36 0 0 0 1 0 1 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 Item 37 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 38 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 39 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 40 0 1 1 1 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 0 1 1 1 1 Item 41 1 1 1 0 1 1 0 0 1 1 0 1 0 0 1 1 0 1 1 1 0 0 1 0 1 1 0 1 1 0 0 Item 42 1 1 1 0 0 1 0 0 1 0 0 1 0 0 0 0 0 1 1 0 0 0 1 0 0 1 0 0 0 0 0 Item 43 1 1 0 0 1 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 Item 44 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 Item 45 1 1 0 1 0 0 0 0 0 1 0 1 0 1 1 1 0 1 0 0 1 1 1 0 0 1 0 0 0 0 0 Item 46 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 47 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 48 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 49 0 1 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 Item 50 1 1 1 0 0 0 1 1 0 0 1 1 0 1 1 0 0 1 1 0 1 1 1 0 0 1 1 1 1 0 0 Item 51 1 1 1 1 1 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 1 1 0 1 1 1 1 1 1 1 Item 52 0 1 1 1 1 1 1 0 1 1 0 1 1 1 1 1 1 1 1 0 1 1 1 0 1 1 1 1 1 1 1 Item 53 0 1 1 1 0 1 1 0 1 1 1 1 1 1 1 0 0 1 1 0 1 1 1 0 0 1 1 0 1 0 0 Item 54 1 1 1 1 1 1 1 1 1 1 0 1 1 1 1 0 1 1 1 0 1 1 1 1 1 1 1 1 1 1 1 Item 55 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 1 0 0 0 0 0 0 1 0 0 0 0 0 Item 56 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Item 57 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 1 0 1 1 1 1 1 1 1 1 1 1 0 1 Item 58 1 1 0 0 1 0 0 0 1 1 1 0 0 0 1 0 1 0 1 0 0 1 0 1 0 1 0 0 1 0 0 Item 59 0 0 0 0 0 0 0 0 0 1 1 0 1 1 1 0 0 1 1 0 0 0 0 0 0 1 0 0 1 0 0 Item 60 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 0 1 1 1 1 1 1 1 Item 61 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 62 1 1 1 1 0 1 1 0 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 0 0 1 1 1 1 1 1 Item 63 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 64 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 65 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 66 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 67 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 68 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 69 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 70 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 71 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 72 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 73 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 74 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 75 Jumlah 0.84 0.9 0.78 0.81 0.76 0.82 0.78 0.73 0.87 0.84 0.78 0.85 0.8 0.84 0.93 0.74 0.78 0.84 0.88 0.73 0.84 0.82 0.93 0.67 0.74 0.93 0.79 0.85 0.79 0.7 0.76
Tahun2014 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 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75
Kode Perusahaan No Item Disclosure APLN ASRI BAPA BCIP BIPP BKSL BMSR COWL CTRA CTRP CTRS DART DILD DUTI ELTY GMTD JIHD JRPT KPIG LAMI LPCK LPKR MDLN MTSM OMRE PJAA PUDP PWON RBMS SCBD SMDM 1 1 0 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 0 1 0 1 1 1 1 0 1 0 1 1 Item 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 2 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 3 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 4 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 5 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 6 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 7 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 8 1 1 1 0 0 1 0 0 1 0 0 1 1 1 0 1 1 1 0 1 0 1 1 0 1 0 1 1 0 1 0 Item 9 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 10 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 11 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 Item 12 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 13 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 14 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 15 0 1 0 0 1 1 0 1 0 0 0 1 0 0 0 1 0 1 0 0 0 1 0 0 0 0 0 0 0 0 1 Item 16 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 17 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 18 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 19 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 20 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 21 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 22 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 23 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 24 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 25 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 26 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 27 1 1 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 1 1 1 1 1 1 0 1 1 1 1 1 1 1 item 28 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 0 1 1 1 0 1 1 1 Item 29 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 30 1 1 0 0 0 1 0 0 1 1 0 0 1 0 1 1 1 1 1 0 1 1 1 0 0 1 0 1 1 1 1 Item 31 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 32 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 33 1 1 1 0 1 0 1 1 0 1 1 1 0 1 1 1 0 1 0 0 0 0 1 0 0 1 1 1 0 0 0 item 34 1 1 1 0 0 1 0 1 1 1 0 1 1 1 1 1 1 1 1 0 0 0 1 0 0 1 0 1 0 1 1 item 35 0 0 1 0 0 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 1 0 0 0 Item 36 1 1 0 0 0 1 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 Item 37 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 38 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 39 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 40 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 0 1 1 1 1 1 1 0 0 1 1 1 Item 41 1 1 1 0 1 1 1 0 1 1 1 1 1 0 1 1 1 0 1 0 1 1 1 0 1 1 0 1 1 0 0 Item 42 1 1 1 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 1 0 0 0 0 0 Item 43 1 1 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 1 Item 44 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 Item 45 0 1 0 0 1 0 0 0 0 1 0 1 0 0 1 0 0 0 1 0 1 1 1 0 0 1 0 0 0 0 0 Item 46 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 47 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 48 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 49 1 1 0 0 0 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 1 0 0 0 0 1 0 0 0 Item 50 1 1 0 0 1 0 1 0 1 0 1 1 0 0 1 0 1 0 1 0 1 1 1 0 0 0 1 1 1 1 0 Item 51 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 0 1 1 1 1 1 1 1 Item 52 1 1 1 1 1 1 1 1 1 1 1 1 1 1 0 1 1 1 1 0 1 1 1 0 1 0 1 1 1 1 1 Item 53 1 1 1 0 1 1 1 0 1 1 0 1 1 1 0 0 1 0 1 0 1 1 1 0 0 1 1 0 1 0 1 Item 54 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 1 1 Item 55 1 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 1 0 0 0 1 0 0 1 0 0 Item 56 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Item 57 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 1 0 1 1 1 Item 58 1 1 1 0 1 0 1 1 0 1 0 1 1 1 1 0 1 1 1 0 1 0 0 0 0 1 1 0 1 1 1 Item 59 1 0 0 0 1 0 1 0 1 1 0 0 1 1 1 0 1 0 1 1 0 0 1 0 0 1 1 1 1 0 0 Item 60 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 1 1 1 1 1 1 1 0 1 1 1 1 1 1 1 Item 61 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 62 1 1 1 0 0 1 1 1 1 1 1 1 1 1 1 0 1 1 1 0 1 1 1 0 1 1 1 1 1 1 1 Item 63 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 64 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 65 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 66 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 67 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 68 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 69 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 70 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 71 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 72 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 73 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 74 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Item 75 Jumlah 0.92 0.92 0.82 0.72 0.81 0.82 0.81 0.8 0.84 0.88 0.78 0.88 0.84 0.82 0.87 0.79 0.85 0.81 0.87 0.7 0.82 0.84 0.9 0.65 0.77 0.9 0.79 0.81 0.81 0.8 0.82
LAMPIRAN 7 Tabel Perusahaan Berdasarkan Lama Perikatan Auditor (Audit Client Tenure) TAHUN 2010 No Kode 1 APLN
Nama Perusahaan Agung Podomoro Tbk
2
ASRI
Alam Sutra Reality Tbk
3
BAPA
Bekasi Asri Pemula Tbk
4
BCIP
Bumi Citra Permai Tbk
5
BIPP
Bhuwanatala Indah Permai Tbk
6
BKSL
Sentul City Tbk
7
BMSR
Bintang Mitra semestaraya Tbk
8
COWL
Cowell Development Tbk
9
CTRA
Ciputra Development Tbk
10
CTRP
Ciputra Property
11
CTRS
Ciputra Surya Tbk
12
DART
Duta Anggada Realty Tbk
13 14
DILD DUTI
Intiland Development Tbk Duta Pratiwi Tbk
15
ELTY
Bakrieland Develpoment Tbk
16
GMTD
17
JIHD
Gowa Makassar Tourism Tbk Jakarta International Hotel & Development Tbk
18
JRPT
19
KPIG
20
LAMI
MNC Land/ Global Land Development Tbk Lamicitra Nusantara Tbk
21
LPCK
Lippo Cikarang Tbk
22
LPKR
Lippo Karawaci Tbk
23
MDLN
Modernland Realty Tbk
24
MTSM
Metro Realty Tbk
Jaya Real Property Tbk
Auditor Independen Osman Bing Satrio & Rekan Paul Hadiwinata, Hidajat, Arsono, Ade Fatma & Rekan Eddy Siddarta & Rekan Jamaludin, Aria, Sukimto & Rekan Johan Malonda Mustika & Rekan Tanubrata Sutanto Fahmi & Rekan Eddy Siddarta & Rekan Tjahjadi, Pradhono & Teramihardja Purwantono, Suherman & Surja Purwantono, Suherman & Surja Purwantono, Suherman & Surja Purwantono, Suherman & Surja Mulyamin Sensi Suryanto Mulyamin Sensi Suryanto Tjahjadi, Pradhono & Teramihardja Hasnil, M Yasin & Rekan Mulyamin Sensi Suryanto Aryanto, Amir Jusuf, Mawar & Saptoto Kosasi, Nurdiyaman, Tjahjo & Rekan Hadori Sugiarto Adi & Rerkan Aryanto, Amir Jusuf, Mawar & Saptoto Aryanto, Amir Jusuf, Mawar & Saptoto Tanubrata Sutanto Fahmi & Rekan Maksum, Suyamto, Hirdian & Rekan
Interval 1 1 2 2 2 2 2 2 2 2 2 2 2 2 2 1 2 2 2 2 2 2 1 1
25
OMRE
Indonesia Prima Property Tbk
26
PJAA
Pembangunan Jaya Ancol Tbk
27
PUDP
Pudjiadi Prestiye Tbk
28
PWON
29 30 31
Pakuwon Jati Tbk Ristia bintang Mahkota Sejati RBMS Tbk SCBD Danayasa Arthatama Tbk SMDM Surya Duta Makmur Tbk
Osman Bing Satrio & Rekan Aryanto, Amir Jusuf, Mawar & Saptoto Doli, Bambang, Sudarmadji & Dadang Osman Bing Satrio & Rekan
2
Anwar & Rekan
2
Mulyamin Sensi Suryanto Osman Bing Satrio & Rekan
1 2
2 1 2
TAHUN 2011 No Kode 1 APLN
Nama Perusahaan Agung Podomoro Tbk
2
ASRI
Alam Sutra Reality Tbk
3
BAPA
Bekasi Asri Pemula Tbk
4
BCIP
Bumi Citra Permai Tbk
5
BIPP
Bhuwanatala Indah Permai Tbk
6
BKSL
Sentul City Tbk
7
BMSR
Bintang Mitra semestaraya Tbk
8
COWL
Cowell Development Tbk
9
CTRA
Ciputra Development Tbk
10
CTRP
Ciputra Property
11
CTRS
Ciputra Surya Tbk
12
DART
Duta Anggada Realty Tbk
13
DILD
Intiland Development Tbk
14
DUTI
Duta Pratiwi Tbk
15
ELTY
Bakrieland Develpoment Tbk
16
GMTD
17
JIHD
Gowa Makassar Tourism Tbk Jakarta International Hotel & Development Tbk
18
JRPT
Jaya Real Property Tbk
Auditor Independen Osman Bing Satrio & Rekan Paul Hadiwinata, Hidajat, Arson, Ade Fatma & Rekan Hendrawinata Eddy & Siddharta Jamaludi, Aria, Sakimto & Rekan Johan Malonda Mustika & Rekan Tanubrata Sutanto Fahmi & Rekan Hendrawinata Eddy & Siddharta Kosasih, Nurdiyaman, Tjahjo & Lianny Purwantono, Suherman & Surja Purwantono, Suherman & Surja Purwantono, Suherman & Surja Purwantono, Suherman & Surja Mulyamin Sensi Suryanto & Lianny Mulyamin Sensi Suryanto & Lianny Kosasih, Nurdiyaman, Tjahjo & Rekan Benny, Tony, Frans & Daniel Mulyamin Sensi Suryanto & Lianny Aryanto, Amir Jusuf, Mawar & Saptoto
Interval 2 2 1 3 3 3 1 1 3 3 3 3 3 3 1 1 3 3
19
KPIG
20
LAMI
MNC Land/ Global Land Development Tbk Lamicitra Nusantara Tbk
21
LPCK
Lippo Cikarang Tbk
22
LPKR
Lippo Karawaci Tbk
23
MDLN
Modernland Realty Tbk
24 25
MTSM OMRE
Metro Realty Tbk Indonesia Prima Property Tbk
26
PJAA
Pembangunan Jaya Ancol Tbk
27
PUDP
Pudjiadi Prestiye Tbk
28
PWON
29
RBMS
Pakuwon Jati Tbk Ristia Bintang Mahkota Sejati Tbk
30
SCBD
31
SMDM surya Duta Makmur Tbk
Danayasa Arthatama Tbk
Kosasih, Nurdiyaman, Tjahjo & Rekan Hadori Sugiarto Adi & Rekan Aryanto, Amir Jusuf, Mawar & Saptoto Aryanto, Amir Jusuf, Mawar & Saptoto Tanubrata Sutanto Fahmi & Rekan Maksum, Suyamto & Hirdjan Osman Bing Satrio & Rekan Aryanto, Amir Jusuf, Mawar & Saptoto Doli, Bambang, sudarmadji & Dadang Osman Bing Satrio & Rekan Anwar & Rekan Mulyamin Sensi Suryanto & Lianny Hadori Sugiarto Adi & Rekan
3 3 3 3 2 2 3 2 2 3 3 2 1
TAHUN 2012 No Kode 1 APLN
Nama Perusahaan Agung Podomoro Tbk
2
ASRI
Alam Sutra Reality Tbk
3
BAPA
Bekasi Asri Pemula Tbk
4
BCIP
Bumi Citra Permai Tbk
5
BIPP
Bhuwanatala Indah Permai Tbk
6
BKSL
Sentul City Tbk
7
BMSR
Bintang Mitra semestaraya Tbk
8
COWL
Cowell Development Tbk
9
CTRA
Ciputra Development Tbk
10
CTRP
Ciputra Property
Auditor Independen Osman Bing Satrio & Rekan Paul Hadiwinata, Hidajat, Arson, Ade Fatma & Rekan Hendrawinata Eddy & Siddharta Jamaludin, Ardi, sukimto & Rekan Johan Malonda Mustika & Rekan Tanubrata Sutanto Fahmi & Rekan Hendrawinata Eddy & Siddharta Kosasih, Nurdiyaman, Tjahjo & Lianny Purwantono, Suherman & Surja Purwantono, Suherman & Surja
Interval 3 3 2 4 4 4 1 2 4 4
11
CTRS
Ciputra Surya Tbk
12
DART
Duta Anggada Realty Tbk
13
DILD
Intiland Development Tbk
14
DUTI
Duta Pratiwi Tbk
15
ELTY
Bakrieland Develpoment Tbk
16
GMTD
17
JIHD
Gowa Makassar Tourism Tbk Jakarta International Hotel & Development Tbk
18
JRPT
19
KPIG
20
LAMI
MNC Land/ Global Land Development Tbk Lamicitra Nusantara Tbk
21
LPCK
Lippo Cikarang Tbk
22
LPKR
Lippo Karawaci Tbk
23
MDLN
Modernland Realty Tbk
24
MTSM
Metro Realty Tbk
25
OMRE
Indonesia Prima Property Tbk
26
PJAA
Pembangunan Jaya Ancol Tbk
27
PUDP
Pudjiadi Prestiye Tbk
28
PWON
29
RBMS
Pakuwon Jati Tbk Ristia Bintang Mahkota Sejati Tbk
30
SCBD
31
SMDM surya Duta Makmur Tbk
Jaya Real Property Tbk
Danayasa Arthatama Tbk
Purwantono, Suherman & Surja Purwantono, Suherman & Surja Mulyamin Sensi Suryanto & Lianny Mulyamin Sensi Suryanto & Lianny Kosasih, Nurdiyaman, Tjahjo & Rekan Benny, Tony, Frans & Daniel Mulyamin Sensi Suryanto & Lianny Aryanto, Amir Jusuf, Mawar & Saptoto Kosasih, Nurdiyaman, Tjahjo & Rekan Hadori Sugiarto Adi & Rekan Aryanto, Amir Jusuf, Mawar & Saptoto Aryanto, Amir Jusuf, Mawar & Saptoto Tanubrata Sutanto Fahmi & Rekan Maksum, Suyamto, Hirdjan & Rekan Osman Bing Satrio & Rekan Aryanto, Amir Jusuf, Mawar & Saptoto Doli, Bambang, sudarmadji & Dadang Osman Bing Satrio & Rekan Anwar & Rekan Mulyamin Sensi Suryanto & Lianny Hadori Sugiarto Adi & Rekan
4 4 4 4 2 2 4 4 4 4 4 4 3 3 4 4 3 4 4 3 2
TAHUN 2013 No Kode 1 APLN
Nama Perusahaan Agung Podomoro Tbk
2
ASRI
Alam Sutra Reality Tbk
3
BAPA
Bekasi Asri Pemula Tbk
4
BCIP
Bumi Citra Permai Tbk
5
BIPP
Bhuwanatala Indah Permai Tbk
6
BKSL
Sentul City Tbk
7
BMSR
Bintang Mitra semestaraya Tbk
8
COWL
Cowell Development Tbk
9
CTRA
Ciputra Development Tbk
10
CTRP
Ciputra Property
11
CTRS
Ciputra Surya Tbk
12
DART
Duta Anggada Realty Tbk
13
DILD
Intiland Development Tbk
14
DUTI
Duta Pratiwi Tbk
15
ELTY
Bakrieland Develpoment Tbk
16
GMTD
17
JIHD
Gowa Makassar Tourism Tbk Jakarta International Hotel & Development Tbk
18
JRPT
19
KPIG
20
LAMI
MNC Land/ Global Land Development Tbk Lamicitra Nusantara Tbk
21
LPCK
Lippo Cikarang Tbk
22
LPKR
Lippo Karawaci Tbk
23
MDLN
Modernland Realty Tbk
24
MTSM
Metro Realty Tbk
Jaya Real Property Tbk
Auditor Independen Osman Bing Satrio & Rekan Paul Hadiwinata, Hidajat, Arson, Ade Fatma & Rekan Hendrawinata Eddy & Siddharta Jamaludin, Ardi, Sukimto & Rekan Johan Malonda Mustika & Rekan Tanubrata Sutanto Fahmi & Rekan Hendrawinata Eddy & Siddharta Kosasih, Nurdiyaman, Tjahjo & Lianny Purwantono, Suherman & Surja Purwantono, Suherman & Surja Purwantono, Suherman & Surja Purwantono, Suherman & Surja Mulyamin Sensi Suryanto & Lianny Mulyamin Sensi Suryanto & Lianny Kosasih, Nurdiyaman, Tjahjo & Rekan Benny, Tony, Frans & Daniel Mulyamin Sensi Suryanto & Lianny Aryanto, Amir Jusuf, Mawar & Saptoto Kosasih, Nurdiyaman, Tjahjo & Rekan Hadori Sugiarto Adi & Rekan Aryanto, Amir Jusuf, Mawar & Saptoto Aryanto, Amir Jusuf, Mawar & Saptoto Tanubrata Sutanto Fahmi & Rekan Junaedi, Chairul & Subyakto
Interval 4 4 1 5 5 5 4 1 5 5 5 5 5 5 3 3 5 5 5 5 5 5 4 1
25
OMRE
Indonesia Prima Property Tbk
26
PJAA
Pembangunan Jaya Ancol Tbk
27
PUDP
Pudjiadi Prestiye Tbk
28
PWON
29
RBMS
Pakuwon Jati Tbk Ristia Bintang Mahkota Sejati Tbk
30
SCBD
31
SMDM surya Duta Makmur Tbk
Danayasa Arthatama Tbk
Osman Bing Satrio & Rekan Aryanto, Amir Jusuf, Mawar & Saptoto Doli, Bambang, sudarmadji & Dadang Osman Bing Satrio & Rekan
5
Anwar & Rekan
5
Mulyamin Sensi Suryanto & Lianny Hadori Sugiarto Adi & Rekan
5 5 5
4 3
TAHUN 2014 No Kode 1 APLN
Nama Perusahaan Agung Podomoro Tbk
2
ASRI
Alam Sutra Reality Tbk
3
BAPA
Bekasi Asri Pemula Tbk
4
BCIP
Bumi Citra Permai Tbk
5
BIPP
Bhuwanatala Indah Permai Tbk
6
BKSL
Sentul City Tbk
7
BMSR
Bintang Mitra semestaraya Tbk
8
COWL
Cowell Development Tbk
9
CTRA
Ciputra Development Tbk
10
CTRP
Ciputra Property
11
CTRS
Ciputra Surya Tbk
12
DART
Duta Anggada Realty Tbk
13
DILD
Intiland Development Tbk
14
DUTI
Duta Pratiwi Tbk
15
ELTY
Bakrieland Develpoment Tbk
16
GMTD
17
JIHD
Gowa Makassar Tourism Tbk Jakarta International Hotel & Development Tbk
Auditor Independen Osman Bing Satrio & Rekan Paul Hadiwinata, Hidajat, Arson, Ade Fatma & Rekan Hendrawinata Eddy & Siddharta Jamaludin, Ardi, Sukimto & Rekan Paul Hadiwinata, Hidajat, Arson, Ade Fatma & Rekan Tanubrata Sutanto Fahmi & Rekan Hendrawinata Eddy & Siddharta Kosasih, Nurdiyaman, Tjahjo & Lianny Purwantono, Suherman & Surja Purwantono, Suherman & Surja Purwantono, Suherman & Surja Purwantono, Suherman & Surja Mulyamin Sensi Suryanto & Lianny Mulyamin Sensi Suryanto & Lianny Kosasih, Nurdiyaman, Tjahjo & Rekan Benny, Tony, Frans & Daniel Mulyamin Sensi Suryanto & Lianny
Interval 5 5 2 6 1 6 5 3 6 6 6 6 6 6 4 1 6
18
JRPT
Jaya Real Property Tbk
19
KPIG
20
LAMI
MNC Land/ Global Land Development Tbk Lamicitra Nusantara Tbk
21
LPCK
Lippo Cikarang Tbk
22
LPKR
Lippo Karawaci Tbk
23
MDLN
Modernland Realty Tbk
24 25
MTSM OMRE
Metro Realty Tbk Indonesia Prima Property Tbk
26
PJAA
Pembangunan Jaya Ancol Tbk
27
PUDP
Pudjiadi Prestiye Tbk
28
PWON
29
RBMS
Pakuwon Jati Tbk Ristia Bintang Mahkota Sejati Tbk
30
SCBD
31
SMDM surya Duta Makmur Tbk
Danayasa Arthatama Tbk
Aryanto, Amir Jusuf, Mawar & Saptoto Kosasih, Nurdiyaman, Tjahjo & Rekan Hadori Sugiarto Adi & Rekan Aryanto, Amir Jusuf, Mawar & Saptoto Aryanto, Amir Jusuf, Mawar & Saptoto Tanubrata Sutanto Fahmi & Rekan Maksum, Suyamto & Hirdjan Osman Bing Satrio & Rekan Aryanto, Amir Jusuf, Mawar & Saptoto Doli, Bambang, sudarmadji & Dadang Osman Bing Satrio & Rekan Anwar & Rekan Mulyamin Sensi Suryanto & Lianny Hadori Sugiarto Adi & Rekan
6 1 6 6 6 5 4 6 6 6 6 1 5 4
LAMPIRAN 8 Tabel Perusahaan Berdasarkan Ukuran Perusahaan Tahun 2010-2014 (Dalam Jutaan Rupiah) No 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20
Kode APLN ASRI BAPA BCIP BIPP BKSL BMSR COWL CTRA CTRP CTRS DART DILD DUTI ELTY GMTD JIHD JRPT KPIG LAMI
Nama Perusahaan Agung Podomoro Tbk Alam Sutra Reality Tbk Bekasi Asri Pemula Tbk Bumi citra Permai Tbk Bhuwanatala Indah Permai Tbk Sentul City Tbk Bintang Mitra semestaraya Tbk Cowell Development Tbk Ciputra Development Tbk Ciputra Property Ciputra Surya Tbk Duta Anggada Realty Tbk Intiland Development Tbk Duta Pratiwi Tbk Bakrieland Develpoment Tbk Gowa Makassar Tourism Tbk Jakarta International Hotel & Development Tbk Jaya Real Property Tbk MNC Land/ Global Land Development Tbk Lamicitra Nusantara Tbk
Total Aset 2010 7,564,620 4,587,987 136,359 191,718
2011 10,788 6,007,548 148,084 237,541
19,369 4,814,316
197,342 5,290,382
736,914 266,940 9,378,342 3,823,457 2,609,230 2,561,931 4,599,240 4,723,366 17,064,196 358,990
2012 14,531 10,947 159,093 341,565
Logn Total Aset 2013 19,680 14,429 175,636 432,217
2014 23,687 16,924 176,171 590,330
2010 6.88 6.66 5.13 5.28
2011 4.03 6.78 5.17 5.38
2012 4.16 4.04 5.20 5.53
2013 4.29 4.16 5.24 5.64
2014 4.37 4.23 5.25 5.77
178,403 561,406 6,154,231 10,665,713
617,584 9,796,057
4.29 6.68
5.30 6.72
5.25 6.79
5.75 7.03
5.79 6.99
670,169 710,886 478,159 665,416 385,681 1,778,429 1,944,913 3,682,393 11,524,867 15,023,391 20,114,871 23,283,478 4,314,647 5,933,874 7,653,881 8,861,322 3,529,029 4,428,210 5,770,170 6,121,211 4,103,893 4,293 4,769 5,114 5,691,910 6,091,751 7,526,470 9,004,884 5,188,187 6,592,254 7,473,599 8,024,311 17,707,950 15,235,632 12,301,124 14,506,123 900,598 1,307,847 1,524,318 487,193
5.87
5.83
5.85
5.68
6.25 7.18 6.77 6.65 3.63 6.78 6.82 7.18 5.95
6.29 7.30 6.88 6.76 3.68 6.88 6.87 7.09 6.12
6.57 7.37 6.95 6.79 3.71 6.95 6.90 7.16 6.18
5.43 6.97 6.58 6.42 6.41 6.66 6.67 7.23 5.56
5.82 5.59 7.06 6.63 6.55 6.61 6.76 6.72 7.25 5.69
4,777
4,362
4,454
6,463
6,484
3.68
3.64
3.65
3.81
3.81
3,296
4,084
4,999
6,163
6,684
3.52
3.61
3.70
3.79
3.83
2,091,913
1,948,667
2,728,807
7,361,430
9,964,607
6.32
6.29
6.44
6.87
7.00
604
591
614
612
631
2.78
2.77
2.79
2.79
2.80
21 22 23 24 25 26 27 28
LPCK LPKR MDLN MTSM
Lippo Cikarang Tbk Lippo Karawaci Tbk Modernland Realty Tbk Metro Realty Tbk
1,670,033 2,041,959 2,832,000 3,854,167 4,309,824 16,155,384 18,259,171 24,869,296 31,300,362 37,761,220 2,032,644 2,410,400 4,591,920 9,647,813 10,446,908 110,800 106,382 108,481 98,130 92,327
6.22 7.21 6.31 5.04
6.31 7.26 6.38 5.03
6.45 7.40 6.66 5.04
6.59 7.50 6.98 4.99
6.63 7.58 7.02 4.97
OMRE
Indonesia Prima Property Tbk
767,521
738,221
774,037
822,190
815,339
5.89
5.87
5.89
5.91
5.91
PJAA PUDP PWON
Pembangunan Jaya Ancol Tbk Pudjiadi Prestiye Tbk Pakuwon Jati Tbk Ristia Bintang Mahkota Sejati Tbk Danayasa Arthatama Tbk Surya Duta Makmur Tbk
1,569,189 285,283 3,938
1,737,031 340,748 5,744
2,388,263 361,179 7,566
2,627,075 366,626 9,299
2,907,018 401,794 16,770
6.20 5.46 3.60
6.24 5.53 3.76
6.38 5.56 3.88
6.42 5.56 3.97
6.46 5.60 4.22
117,301
135,938
152,811
158,998
155,940
5.07
5.13
5.18
5.20
5.19
3,476 2,063,047
3,479 2,454
3,559 2,638
5,550 2,950
5,570 3,157
3.54 6.31
3.54 3.39
3.55 3.42
3.74 3.47
3.75 3.50
RBMS 29 30 SCBD 31 SMDM
LAMPIRAN 9 Hasil Uji Analisis Statistik Deskriptif Descriptive Statistics N GC REP DISC TENURE SIZE Valid N (listwise)
155 155 155 155 155 155
Minimum Maximum .00 .00 .62 1.00 2.77
1.00 1.00 .99 6.00 7.58
Mean .6516 .2387 .8165 3.3161 5.5937
Std. Deviation .47800 .42768 .07722 1.58219 1.30686
LAMPIRAN 10 Hasil Uji Analisi Logistic Regression Case Processing Summary a
Unweighted Cases Selected Cases
N Included in Analysis
Percent 155
100.0
0
.0
155 0 155
100.0 .0 100.0
Missing Cases Total Unselected Cases Total
Dependent Variable Encoding Original Value
Internal Value
.00 1.00
0 1
Block 0: Beginning Block a,b,c
Iteration History
Coefficients Iteration Step 0
-2 Log likelihood
Constant
1
200.411
.606
2
200.397
.626
3
200.397
.626
a. Constant is included in the model. b. Initial -2 Log Likelihood: 200.397 c. Estimation terminated at iteration number 3 because parameter estimates changed by less than .001.
Classification Table
a,b
Predicted GC Observed GC
NGC
Percentage Correct
GC
NGC
0
54
.0
GC
0
101
100.0
Overall Percentage a. Constant is included in the model. b. The cut value is .500
65.2
Variables in the Equation B Step 0
Constant
S.E. .626
Wald
.169
df
13.795
Sig. 1
Exp(B)
.000
1.870
Variables not in the Equation Score Step 0
Variables
Df
Sig.
REP
.559
1
.455
DISC
1.098
1
.295
20.088
1
.000
3.181
1
.074
25.728
4
.000
TENURE SIZE Overall Statistics
Block 1: Method = Enter Menilai Keseluruhan Model (Overall Model Fit) a,b,c,d
Iteration History
Coefficients Iteration Step 1
-2 Log likelihood
Constant
REP
DISC
TENURE
SIZE
1
174.448
.590
.532
.421
-.465
.194
2
173.238
.555
.665
.693
-.565
.238
3
173.228
.538
.678
.737
-.575
.242
4
173.228
.538
.678
.737
-.575
.242
a. Method: Enter b. Constant is included in the model. c. Initial -2 Log Likelihood: 200.397 d. Estimation terminated at iteration number 4 because parameter estimates changed by less than .001.
Omnibus Tests of Model Coefficients Chi-square Step 1
df
Sig.
Step
27.169
4
.000
Block
27.169
4
.000
Model
27.169
4
.000
Koefisien Determinasi (Nagelkerke R Square) Model Summary Step
-2 Log likelihood
1
173.228
Cox & Snell R Square
a
Nagelkerke R Square
.161
.222
a. Estimation terminated at iteration number 4 because parameter estimates changed by less than .001.
Menilai Kelayakan Model Regresi Hosmer and Lemeshow Test Step
Chi-square
1
df
13.948
Sig. 8
.083
Contingency Table for Hosmer and Lemeshow Test GC = .00 Observed Step 1
GC= 1.00
Expected
Observed
Expected
Total
1
13
11.346
3
4.654
16
2
7
9.381
9
6.619
16
3
11
7.928
5
8.072
16
4
3
6.547
13
9.453
16
5
8
5.440
8
10.560
16
6
2
4.228
14
11.772
16
7
5
3.399
11
12.601
16
8
1
2.634
15
13.366
16
9
3
2.090
13
13.910
16
10
1
1.006
10
9.994
11
Matriks Klasifikasi Classification Table
a
Predicted GC Observed GC
Step 1
.00
Percentage Correct
1.00
.00
24
30
44.4
1.00
15
86
85.1
Overall Percentage
71.0
a. The cut value is .500
Hasil Regresi Logistik Variables in the Equation B Step 1
a
S.E.
Wald
df
Sig.
Exp(B)
REP
.678
.464
2.140
1
.144
1.971
DISC
.737
2.813
.069
1
.793
2.090
TENURE
-.575
.128
20.115
1
.000
.563
SIZE
.242
.153
2.512
1
.113
1.273
Constant
.538
2.086
.066
1
.797
1.712
a. Variable(s) entered on step 1: REP, DISC, TENURE, SIZE.
Correlation Matrix Constant Step 1
Constant
REP
DISC
1.000
.190
REP
.190
DISC
-.912
TENURE SIZE
TENURE
SIZE
-.912
-.147
.071
1.000
-.201
-.227
.076
-.201
1.000
-.023
-.416
-.147
-.227
-.023
1.000
-.100
.071
.076
-.416
-.100
1.000
