Lampiran 1 Daftar Populasi Penelitian

L1

Lampiran 1 Daftar Populasi Penelitian

No

Kode

Nama Perusahaan

Laba/Rugi Bersih (Jutaan Rupiah)

Jenis Industri

1

BRPT

Barito Pacific Tbk

(516,920)

Industri Dasar dan Kimia

2

POLY

Polysindo Eka Perkasa Tbk

(402,561)

Aneka Industri

3

TFCO

Teijin Indonesia Fiber Tbk

(277,556)

Aneka Industri

4

FREN

Mobile-8 Telecom Tbk

(275,293)

Infrastruktur, Utilitas, dan Transportasi

5

MYRX

Hanson International Tbk

(228,706)

Aneka Industri

6

ARGO

Argo Pantes Tbk

(95,001)

Aneka Industri

7

ENRG

Energi Mega Persada Tbk

(71,227)

Pertambangan

8

PAFI

Panasia Filament Inti Tbk

(68,543)

Aneka Industri

9

SAIP

Surabaya Agung Industry Pulp Tbk

(56,705)


10

TIRT

Tirta Mahakam Resources Tbk

(44,096)


11

BATI

BAT Indonesia Tbk

(31,724)

Industri Barang Konsumsi

12

ERTX

Eratex Djaja Tbk

(31,721)

Aneka Industri

13

SCBD

Danayasa Arthatama Tbk

(27,880)

Properti dan Real Estat

14

LPLI

Lippo E-NET Tbk

(25,950)

Perdagangan, Jasa, dan Investasi

15

MACO

Courts Indonesia Tbk

(24,801)


16

MYTX

APAC Citra Centertex Tbk

(22,882)

Aneka Industri

17

CNTX

Centex Tbk

(19,315)

Aneka Industri

18

KBRI

Kertas Basuki Rachmat Indonesia Tbk

(18,548)


19

DSUC

Daya Sakti Unggul Corporation Tbk

(15,956)


20

INAF

Indofarma Tbk

(15,907)


21

BEKS

Bank Eksekutif Internasional Tbk

(15,671)

Keuangan

22

ATPK

ATPK Resources Tbk

(15,583)

Pertambangan

23

DSFI

Dharma Samudera Fishing Ind. Tbk

(14,348)

Pertanian

24

HDTX

Panasia Indosyntex Tbk

(13,021)

Aneka Industri

25

SIMA

Siwani Makmur Tbk

(12,970)


26

SIMM

Surya Intrindo Makmur Tbk

(10,673)

Aneka Industri

27

OCAP

JJ NAB Capital Tbk

(10,081)

Keuangan

28

UNTX

Unitex Tbk

(9,865)

Aneka Industri

29

TRIM

Trimegah Securities Tbk

(9,197)

Keuangan

30

BTEK

Bumi Teknokultura Unggul Tbk

(7,400)

Pertanian

31

AKKU

Aneka Kemasindo Utama Tbk

(6,373)


32

CENT

Centrin Online Tbk

(6,184)


33

WICO

Wicaksana Overseas International Tbk

(6,067)


34

ZBRA

Zebra Nusantara Tbk

(5,643)


35

SAFE

Steady Safe Tbk

(5,359)


36

CMPP

Centris Multi Persada Pratama Tbk

(4,279)


37

IATG

Infoasia Teknologi Global Tbk

(4,068)


38

BMSR

Bintang Mitra Semestaraya Tbk

(3,740)


39

BIPP

Bhuwanatala Indah Permai Tbk

(2,770)


40

KONI

Perdana Bangun Pusaka Tbk

(2,662)


41

LMAS

Limas Centric Indonesia Tbk

(2,635)


42

DKFT

Duta Kirana Finance Tbk

(2,611)

Keuangan

43

OKAS

Ancora Indonesia Resources Tbk

(2,485)


44

LPPF

Pacific Utama Tbk

(1,990)

Keuangan

45

PSKT

Pusako Tarinka Tbk

(1,869)


46

PTRA

New Century Development Tbk

(1,841)


47

SQMI

Allbond Makmur Usaha Tbk

(1,790)

Aneka Industri

48

ITTG

Leo Investments Tbk

(1,644)


L2 49

ITMA

Itamaraya Gold Industry Tbk

(1,491)

50

INDX

Indoexchange Tbk

(1,360)


51

INCF

Indocitra Finance Tbk

(977)

Keuangan


52

SMMT

Eatertainment International Tbk

(946)


53

MTSM

Metro Supermarket Realty Tbk

(682)


54

ICON

Island Concept Indonesia Tbk

(678)


55

MYOH

Myoh Technologi Tbk

(637)


56

SING

Singer Indonesia Tbk

(596)


57

RODA

Royal Oak Development Asia Tbk

(457)


58

LAPD

Leyand International Tbk

(285)


59

LCGP

Laguna Cipta Griya Tbk

(140)


60

PSAB

Pelita Sejahtera Abadi Tbk

(106)


61

WAPO

Wahana Phonix Mandiri Tbk

62

ESTI

Ever Shine Textile Industry Tbk

(20) 55 63

Perdagangan, Jasa, dan Investasi Aneka Industri

63

PGLI

Pembangunan Graha Lestari Tbk

64

DEFI

Danasupra Erapacific Tbk

65

DNET

Dyviacom Intrabumi Tbk

241


66

RAJA

Rukun Raharja Tbk

296


67

HOME

Hotel Mandarine Regency Tbk

367


68

UNIT

Nusantara Inti Corpora Tbk

382

Aneka Industri

69

RBMS

Ristia Bintang Mahkotasejati Tbk

436


70

AIMS

Akbar Indomakmur Stimec Tbk

447


71

PRAS

Prima Alloy Steel Universal Tbk

461

Aneka Industri

72

RIMO

Rimo Catur Lestari Tbk

522


73

LMPI

Langgeng Makmur Ind. Tbk

553


74

AHAP

Asuransi Harta Aman Pratama Tbk

579

Keuangan

75

APIC

Pan Pacific International Tbk

659

Keuangan

76

YULE

Yulie Sekurindo Tbk

820

Keuangan

77

JAKA

Jaka Inti Realtindo Tbk

851


78

SULI

Sumalindo Lestari Jaya Tbk

889


79

INTD

Inter-Delta Tbk

958


80

ASDM

Asuransi Dayin Mitra Tbk

1,195

Keuangan

81

CNKO

Central Korporindo Internasional Tbk

1,211

Pertambangan

82

SSTM

Sunson Textile Manufacturer Tbk

1,229

Aneka Industri

83

GMCW

Grahamas Citrawisata Tbk

1,318

Perdagangan, Jasa, dan Investasi Perdagangan, Jasa, dan Investasi

100

Perdagangan, Jasa, dan Investasi Keuangan

84

SUGI

Sugi Samapersada Tbk

1,416

85

MAMI

Mas Murni Indonesia Tbk

1,448


86

POOL

Pool Advista Indonesia Tbk

1,572


87

BIMA

Primarindo Asia Infrastructur Tbk

2,040

Aneka Industri

88

TIRA

Tira Austenite Tbk

2,057


89

ASIA

Asia Natural Resources Tbk

2,187


90

TMPO

Tempo Inti Media Tbk

2,258


91

AKSI

Asia Kapitalindo Securities Tbk

2,366

Keuangan

92

AGRO

Bank Agroniaga Tbk

2,626

Keuangan

93

KARW

Karwell Indonesia Tbk

2,791

Aneka Industri

94

LAMI

Lamicitra Nusantara Tbk

2,947

Properti dan Real Estat Industri Barang Konsumsi

95

KDSI

Kedaung Indah Can Tbk

3,002

96

KBLM

Kabelindo Murni Tbk

3,036

Aneka Industri

97

DOID

Delta Dunia Petroindo Tbk

3,128

Aneka Industri

98

MITI

Mitra Investindo Tbk

3,626

Pertambangan

99

INCI

Intanwijaya Internasional Tbk

3,868


100

SKLT

Sekar Laut Tbk

4,405


L3

Lampiran 2 Daftar Sampel Penelitian

No

Kode

Nama Perusahaan

Laba/Rugi Bersih (Jutaan Rupiah)

Klasifikasi Industri

1

BRPT

Barito Pacific Tbk

(516,920)


2

POLY


(402,561)

Aneka Industri

3

TFCO


(277,556)

Aneka Industri

4

MYRX


(228,706)

Aneka Industri

5

ARGO

Argo Pantes Tbk

(95,001)

Aneka Industri

6

ENRG


(71,227)

Pertambangan

7

PAFI


(68,543)

Aneka Industri

8

SAIP


(56,705)


9

TIRT


(44,096)


10

BATI

BAT Indonesia Tbk

(31,724)


11

LPLI

Lippo E-NET Tbk

(25,950)


12

CNTX

Centex Tbk

(19,315)

Aneka Industri

13

DSUC


(15,956)


14

INAF

Indofarma Tbk

(15,907)


15

BEKS


(15,671)

Keuangan

16

DSFI


(14,348)

Pertanian

17

HDTX


(13,021)

Aneka Industri

18

SIMM


(10,673)

Aneka Industri

19

UNTX

Unitex Tbk

(9,865)

Aneka Industri

20

TRIM


(9,197)

Keuangan

21

BTEK


(7,400)

Pertanian

22

AKKU


(6,373)


23

CENT

Centrin Online Tbk

(6,184)


24

WICO


(6,067)


25

ZBRA

Zebra Nusantara Tbk

(5,643)


26

SAFE

Steady Safe Tbk

(5,359)


27

CMPP


(4,279)


28

BMSR


(3,740)


29

BIPP


(2,770)


30

KONI


(2,662)


31

LMAS


(2,635)


32

DKFT


(2,611)

Keuangan

33

LPPF

Pacific Utama Tbk

(1,990)

Keuangan

34

PTRA


(1,841)


35

SQMI


(1,790)

Aneka Industri

36

INDX

Indoexchange Tbk

(1,360)


37

INCF

38

MTSM


(977)

Keuangan


(682)


39 40

RODA


(457)


PSAB


(106)


41

WAPO


42

ESTI


43

DEFI


100

44

DNET


241


45

UNIT


382

Aneka Industri

46

RBMS


436


(20) 55

Perdagangan, Jasa, dan Investasi Aneka Industri Keuangan

L4

47

AIMS


447

48

PRAS


461

Perdagangan, Jasa, dan Investasi Aneka Industri

49

RIMO


522


50

LMPI


553


51

AHAP


579

Keuangan

52

APIC


659

Keuangan

53

YULE

Yulie Sekurindo Tbk

820

Keuangan

54

SULI


889


55

INTD

Inter-Delta Tbk

958


56

ASDM


1,195

Keuangan

57

CNKO


1,211

Pertambangan

58

SSTM


1,229

Aneka Industri

59

SUGI


1,416


60

MAMI


1,448


61

POOL


1,572


62

BIMA


2,040

Aneka Industri

63

TIRA

Tira Austenite Tbk

2,057


64

ASIA


2,187


65

TMPO


2,258


66

AKSI


2,366

Keuangan

67

KARW


2,791

Aneka Industri

68

LAMI


2,947

Properti dan Real Estat Industri Barang Konsumsi

69

KDSI


3,002

70

KBLM

Kabelindo Murni Tbk

3,036

Aneka Industri

71

DOID


3,128

Aneka Industri

72

MITI


3,626

Pertambangan

73

INCI


3,868


74

SKLT

Sekar Laut Tbk

4,405


L5

Lampiran 3 Daftar Sampel Berdasarkan Variabel Opini Audit Going Concern

No

Kode

1

BRPT

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

POLY

TFCO

MYRX

ARGO

ENRG

PAFI

SAIP

TIRT

BATI

LPLI

CNTX

DSUC

INAF

BEKS

DSFI

Nama Perusahaan Barito Pacific Tbk




Argo Pantes Tbk





BAT Indonesia Tbk

Lippo E-NET Tbk

Centex Tbk


Indofarma Tbk



Tahun

OPDIT

Simbol

Keterangan

2006

1

GCAO

Opini Audit Going Concern

2007

1

GCAO


2008

1

GCAO


2006

1

GCAO


2007

1

GCAO


2008

1

GCAO


2006

1

GCAO


2007

1

GCAO


2008

1

GCAO


2006

1

GCAO


2007

1

GCAO


2008

1

GCAO


2006

1

GCAO


2007

1

GCAO


2008

1

GCAO


2006

1

GCAO


2007

0

NON GCAO

Opini Audit Non Going Concern

2008

0

NON GCAO


2006

0

NON GCAO


2007

1

GCAO


2008

1

GCAO


2006

1

GCAO


2007

1

GCAO


2008

1

GCAO


2006

0

NON GCAO


2007

0

NON GCAO


2008

0

NON GCAO


2006

0

NON GCAO


2007

0

NON GCAO


2008

0

NON GCAO


2006

1

GCAO


2007

1

GCAO


2008

1

GCAO


2006

0

NON GCAO


2007

0

NON GCAO


2008

0

NON GCAO


2006

1

GCAO


2007

1

GCAO


2008

1

GCAO


2006

0

NON GCAO


2007

0

NON GCAO


2008

0

NON GCAO


2006

0

NON GCAO


2007

0

NON GCAO


2008

0

NON GCAO


2006

1

GCAO


2007

1

GCAO


2008

1

GCAO


L6 17

18

19

20

21

22

23

24

25

26

27

28

29

30

31

32

33

34

HDTX

SIMM

UNTX

TRIM

BTEK

AKKU

CENT

WICO

ZBRA

SAFE

CMPP

BMSR

BIPP

KONI

LMAS

DKFT

LPPF

PTRA



Unitex Tbk




Centrin Online Tbk


Zebra Nusantara Tbk

Steady Safe Tbk







Pacific Utama Tbk


2006

0

NON GCAO


2007

0

NON GCAO


2008

0

NON GCAO


2006

1

GCAO


2007

1

GCAO


2008

1

GCAO


2006

1

GCAO


2007

1

GCAO


2008

1

GCAO


2006

0

NON GCAO


2007

0

NON GCAO


2008

0

NON GCAO


2006

0

NON GCAO


2007

0

NON GCAO


2008

0

NON GCAO


2006

0

NON GCAO


2007

0

NON GCAO


2008

0

NON GCAO


2006

0

NON GCAO


2007

0

NON GCAO


2008

0

NON GCAO


2006

1

GCAO


2007

1

GCAO


2008

1

GCAO


2006

1

GCAO


2007

1

GCAO


2008

1

GCAO


2006

1

GCAO


2007

1

GCAO


2008

1

GCAO


2006

0

NON GCAO


2007

0

NON GCAO


2008

1

GCAO


2006

0

NON GCAO


2007

0

NON GCAO


2008

0

NON GCAO


2006

1

GCAO


2007

1

GCAO


2008

1

GCAO


2006

1

GCAO


2007

1

GCAO


2008

1

GCAO


2006

0

NON GCAO


2007

0

NON GCAO


2008

0

NON GCAO


2006

0

NON GCAO


2007

0

NON GCAO


2008

0

NON GCAO


2006

1

GCAO


2007

1

GCAO


2008

1

GCAO


2006

1

GCAO


2007

1

GCAO


2008

1

GCAO


L7 35

36

37

38

39

40

41

42

43

44

45

46

47

48

49

50

51

52

SQMI

INDX

INCF

MTSM

RODA

PSAB

WAPO

ESTI

DEFI

DNET

UNIT

RBMS

AIMS

PRAS

RIMO

LMPI

AHAP

APIC


Indoexchange Tbk

















2006

0

NON GCAO

2007

1

GCAO

Opini Audit Non Going Concern Opini Audit Going Concern

2008

1

GCAO


2006

0

NON GCAO


2007

1

GCAO


2008

1

GCAO

Opini Audit Going Concern Opini Audit Going Concern

2006

1

GCAO

2007

1

GCAO


2008

1

GCAO


2006

0

NON GCAO


2007

0

NON GCAO


2008

0

NON GCAO


2006

0

NON GCAO


2007

0

NON GCAO


2008

0

NON GCAO


2006

0

NON GCAO


2007

0

NON GCAO


2008

0

NON GCAO


2006

0

NON GCAO


2007

0

NON GCAO


2008

0

NON GCAO


2006

0

NON GCAO


2007

0

NON GCAO


2008

0

NON GCAO


2006

0

NON GCAO


2007

0

NON GCAO


2008

0

NON GCAO


2006

1

GCAO


2007

1

GCAO


2008

1

GCAO


2006

0

NON GCAO


2007

0

NON GCAO


2008

0

NON GCAO


2006

0

NON GCAO


2007

0

NON GCAO


2008

0

NON GCAO


2006

0

NON GCAO


2007

0

NON GCAO


2008

0

NON GCAO


2006

0

NON GCAO


2007

0

NON GCAO


2008

0

NON GCAO


2006

0

NON GCAO


2007

0

NON GCAO


2008

0

NON GCAO


2006

0

NON GCAO


2007

0

NON GCAO


2008

0

NON GCAO


2006

0

NON GCAO


2007

0

NON GCAO


2008

0

NON GCAO


2006

0

NON GCAO


2007

0

NON GCAO


2008

0

NON GCAO


L8 53

54

55

56

57

58

59

60

61

62

63

64

65

66

67

68

69

70

YULE

SULI

INTD

ASDM

CNKO

SSTM

SUGI

MAMI

POOL

BIMA

TIRA

ASIA

TMPO

AKSI

KARW

LAMI

KDSI

KBLM

Yulie Sekurindo Tbk


Inter-Delta Tbk








Tira Austenite Tbk







Kabelindo Murni Tbk

2006

0

NON GCAO


2007

0

NON GCAO


2008

0

NON GCAO


2006

0

NON GCAO


2007

0

NON GCAO


2008

1

GCAO


2006

1

GCAO


2007

1

GCAO


2008

1

GCAO


2006

0

NON GCAO


2007

0

NON GCAO


2008

0

NON GCAO


2006

0

NON GCAO


2007

0

NON GCAO


2008

0

NON GCAO


2006

0

NON GCAO


2007

0

NON GCAO


2008

0

NON GCAO


2006

1

GCAO


2007

1

GCAO


2008

1

GCAO


2006

1

GCAO


2007

1

GCAO


2008

0

NON GCAO


2006

0

NON GCAO


2007

0

NON GCAO


2008

0

NON GCAO


2006

1

GCAO


2007

1

GCAO


2008

1

GCAO


2006

0

NON GCAO


2007

0

NON GCAO


2008

0

NON GCAO


2006

1

GCAO


2007

1

GCAO


2008

1

GCAO


2006

0

NON GCAO


2007

0

NON GCAO


2008

0

NON GCAO


2006

1

GCAO


2007

1

GCAO


2008

1

GCAO


2006

1

GCAO


2007

1

GCAO


2008

1

GCAO


2006

0

NON GCAO


2007

0

NON GCAO


2008

0

NON GCAO


2006

0

NON GCAO


2007

1

GCAO


2008

0

NON GCAO


2006

1

GCAO


2007

0

NON GCAO


2008

0

GCAO


L9 71

72

73

74

DOID

MITI

INCI

SKLT




Sekar Laut Tbk

Perusahaan yang menerima Opini Audit Going Concern (GCAO)

Perusahaan yang tidak menerima Opini Audit Going Concern ( NON GCAO)

Total

2006

0

NON GCAO


2007

0

NON GCAO


2008

0

NON GCAO


2006

1

GCAO


2007

1

GCAO


2008

1

GCAO


2006

0

NON GCAO


2007

0

NON GCAO


2008

0

NON GCAO


2006

0

NON GCAO


2007

0

NON GCAO

2008

0

Opini Audit Non Going Concern Opini Audit Non Going Concern

NON GCAO

2006

30

2007

32

2008

32

2006

44

2007

42

2008

42

94 (42.34%)

128 (57.66%) 222 (100.00 %)

L10

Lampiran 4 Daftar Sampel Berdasarkan Variabel Kualitas Audit dan Variabel Komite Audit

No 1

2

3

Kode BRPT

POLY

TFCO




Tahun

5

6

MYRX

ARGO

ENRG


Argo Pantes Tbk


8

9

10

11

PAFI

SAIP

TIRT

BATI

LPLI




BAT Indonesia Tbk

Lippo E-NET Tbk

OUTSIDE 1

Keterangan Didi Achdijat

2006

0

Tanubrata Sutanto & Rekan

1

Osman Bing Satrio & Rekan

1

Didi Achdijat

2008

1

Osman Bing Satrio & Rekan

1

Didi Achdijat Timbul Thomas Lubis SH

2006

0

Renie Feriana, BAP

1

2007

0

Drs. Achmad Hidayat

1

Timbul Thomas Lubis SH

2008

0

Hendrawinata Gani & Rekan

1

Timbul Thomas Lubis SH

2006

1

Purwantono, Sarwoko & Sandjaja

1

Risaldi Kasri


1

Risaldi Kasri Risaldi Kasri

1

2008

1


1

2006

0


1

Venkata Ramana Tata

2007

0

Drs. Barnardi & Rekan

1

Venkata Ramana Tata

2008

0

Ishak, Saleh, Soewondo & Rekan

1

Stanislaus Say

2006

0

Paul Hadiwinata, Hidajat, Arsono & Rekan

1

Toni Hartono

2007

0

Rama Wendra

1

Toni Hartono

2008

0

Rama Wendra

1

Toni Hartono

2006

0

Jimmy Bundhi & Rekan

1

A. Qoyum Tjandranegara


1

A. Qoyum Tjandranegara A. Qoyum Tjandranegara Soebianto B. Soegiarto

2007 7

Keterangan

2007

2007 4

KAP

0

2008

0


1

2006

0

Darmenta & Tjahjo

1

2007

0

Darmenta & Tjahjo

1

Soebianto B. Soegiarto

2008

0

Drs. Ferdinand

1

Soebianto B. Soegiarto

2006

0

Drs. Bambang, Sutjipto Ngumar & Rekan

1

Hariyadi Welim

2007

0

Yansen Pasaribu

1

Hariyadi Welim Hariyadi Welim Liem Hok Seng

2008

0

Anwar & Rekan

1

2006

0

Junarto Tjahjadi BAP

1

2007

0

Kanto, Tony, Frans & Darmawan

1

Liem Hok Seng

2008

0

Ngurah Arya & Rekan

1

Liem Hok Seng

2006

1

Haryanto Sahari & Rekan

1

Subaranto Zaini

2007

1

Haryanto Sahari & Rekan

1

Subaranto Zaini

2008

0

Eddy Rintis, SE, Ak, CPA

1

Subarto Zaini

2006

0

Aryanto Amir Yusuf & Mawar

1

Jonita Widjaja

2007

0


1

Jonita Widjaja

L11 2008 12

13

14

15

16

17

18

19

20

21

22

23

CNTX

DSUC

INAF

BEKS

DSFI

HDTX

SIMM

UNTX

TRIM

BTEK

AKKU

CENT

Centex Tbk


Indofarma Tbk





Unitex Tbk




Centrin Online Tbk

0


1

Sasmito Dirdjo Tetsuo Kondo

2006

1

Sidharta, Sidharta & Widjaja

1

2007

1


1

Tetsuo Kondo

2008

1


1

Tetsuo Kondo

2006

1


1

Tengku Alwin Azis

2007

1


1

Tengku Alwin Azis Tengku Alwin Azis

2008

1


1

2006

0

Hadori & Rekan

1

Dr. Ir. Wahyudi Ruwiyanto

Hadori & Rekan

1


2007

0

2008

0

Hadori & Rekan

1


2006

0


1

Reginald Maukar

2007

0


1

Reginald Maukar

2008

0


2006

0


1 1

Reginald Maukar Johanes Sarsito

2007

0


1

Johanes Sarsito Johanes Sarsito Drs. Koeswardojo

2008

0


1

2006

0

Bismar, Salmon & Rekan

1

2007

0

Drs. Yanuar Mulyana

1

Drs. Koeswardojo

2008

0

Bismar, Salmon & Rekan

1

Drs. Koeswardojo

2006

0

A. Krisnawan & Rekan

1

Enggan Nursanti, SE

2007

0

Edi Subyakto

1

Enggan Nursanti, SE

2008

0

Edi Subyakto

1

Enggan Nursanti, SE

2006

1


1

Toru Komori Makato Moriyama

2007

1


1

2008

1


1

Makato Moriyama Achmad Sofyan

2006

1


1

2007

1


1

Sumantri Slame

2008

1


1

Sumantri Slame Drs. Gembong Kusdaryanto

2006

0

S.Mannan, Sofwan, Adnan & Rekan

1

2007

0

S.Mannan, Sofwan, Adnan & Rekan

1

Drs. Gembong Kusdaryanto Drs. Gembong Kusdaryanto

2008

0

Ngurah Arya & Rekan

1

2006

0

Dedy Zeinirwan Santosa

1

Joesoef Teguh Pramono

1


2007

0

Achmad, Rasyid, Hisbullah & Jerry

2008

0


1


2006

0

Rama Wendra

1

Eddy Wikundono Santoso

2007

0

Rama Wendra

1

Edi Wikundono Santoso

2008

0

Rama Wendra

1

Edi Wikundono Santoso

L12 24

25

26

WICO

ZBRA

SAFE


Zebra Nusantara Tbk

Steady Safe Tbk

2006

28

29

30

31

32

33

34

CMPP

BMSR

BIPP

KONI

LMAS

DKFT

LPPF

PTRA







Pacific Utama Tbk


36

SQMI

INDX


Indoexchange Tbk

1

Jimmy Wijaya

2007

1


1

Jimmy Wijaya

1


1

Eddy Widjaja

2006

0

Santoso & Rekan

1

Tito Sulistio

2007

0

Santoso & Rekan

1

Tito Sulistio

2008

0

Santoso & Rekan

1

Tito Sulistio

2006

0

Rama Wendra

1

H. Suharso Monoarfa

Rasin Ichwan & Rekan

1

Luli Widharmadi Luli Widharmadi H. Moebin Kartodarmodjo

0

2008

0

Rasin Ichwan & Rekan

1

2006

0

Kosasih & Nurdiyaman

1

2007

0


1

H. Moebin Kartodarmodjo

2008

0


1

H. Moebin Kartodarmodjo

2006

0


1

Teguh Adhytia

2007

0

Yansen Pasaribu

1

Teguh Adhytia Theresia Adiwidjaja

2008

0


1

2006

0

Johan Molanda Astika & Rekan

1

Wisnoentoro Martokoesoemo


1


2007

0

2008

0


1


2006

1


1

Ria Singgih Suharso

2007

1


Yustino Nirjana

2008

1


1 1

2006

0


1

2007

0


1

Cornelius W. Pranata Cornelius W. Pranata Tata Wijaya

2008

0


1

2006

0

Doli, Bambang, Sudarmadji & Dadang

1

Yustino Nirjana Cornelius W. Pranata

2007

0

Junaedi, Chairul, Labib, Subyakto. & Rekan

1

Silvia Andri

2008

0

Junaedi, Chairul, Labib, Subyakto. & Rekan

1

Mayjen TNI (Purn) Tri Tamtomo Drs.Tanjung Kartawicaya

2006

0


1

2007

0


1

Drs.Tanjung Kartawicaya

2008

0


1

Drs.Tanjung Kartawicaya

2006

0

Yansen Pasaribu

1

Riwayat Salamun

Yansen Pasaribu

1

Riwayat Salamun Riwayat Salamun Alexander Gee

2007 35


2008

2007 27

1

0

2008

0

Drs. Moch. Zainuddin

1

2006

0

Yansen Pasaribu

1

2007

0

Yansen Psaribu

1

Alexander Gee

2008

0


1

Eliawati Hadiwardoyo

2006

0


1

Indri Tristianti

L13

37

38

INCF

MTSM



40

41

RODA

PSAB

WAPO




Hendrawinata Gani & Hidayat

2008

0

Hendrawinata Gani & Hidayat

1

Ch’ng Chin Hon

2006

0

Drs. Berlin Nadeak, Ak

1

Dra. Ella H. Lubis, Psi, MM

2007

0

Yansen Pasaribu

1

Constantius Bambang Sediatmoko

2008

0


1

Constantius Bambang Sediatmoko

2006

0

Drs. Binsar B. Lumbanradja

1

Ramli Yang Lie

Drs. Binsar B. Lumbanradja

1

Ramli Yang Lie Ramli Yang Lie Supadmi

43

44

45

46

47

48

ESTI

DEFI

DNET

UNIT

RBMS

AIMS

PRAS








0

2008

0


1

2006

0


1

2007

0

Anwar & Rekan

1

Supadmi

2008

0

Rama Wendra

1

JB Kristiadi Pudjosukanto DV Kusno Erudi

2006

0

Drs. Sugeng Pamudji

1

2007

0

Dr. Sugeng Pamudji

1

DV Kusno Erudi

2008

0

Ngurah Arya & Rekan

1

Ade Prima Syarif

2006

0


1

Drs. I Made Mantra


1

Drs. I Made Mantra Drs. I Made Mantra Prof. Dr. Wahjudi Prakarsa, MBA

2007 42

Raden Mas Tommy Wikutomojati

0

2007 39

1

2007

0

2008

0


1

2006

1


1

2007

1


1

Prof. Dr. Wahjudi Prakarsa, MBA

2008

1


1

Prof. Dr. Wahjudi Prakarsa, MBA

2006

0

Johanes & Rekan

1

Drs. Hadori Yunus

2007

0

Johanes & Rekan

1

Drs. Hadori Yunus

2008

0


1

Juniar Harjanto


1

Suryodiningrat

1

Sri Mulia Sangtoki Sri Mulia Sangtoki

2006

0

2007

0


2008

0

Suppoyo, Eddy & Rekan

1

2006

0

Drs. Effendy

1

Banu Laksamana

2007

0

Toni H Ratim

1

Haswanto Pramita Abadi

2008

0

Toni H Ratim

1

Haswanto Pramita Abadi

2006

0


1

Ir. Agusman Effendi

1

Ir. Agusman Effendi

2007

0

Yansen Pasaribu

2008

0

Anwar & Rekan

1

Toto Ichwan

Rodi Kartamulja, Budiman & Rekan

1

Ir. Agus Gurlaya Kartasasmita

2006

0

2007

0

Drs. Bambang S. & Rekan

1


2008

0

Drs. Bambang S. & Rekan

1


2006

0

Adi Jimmy Arthawan

1

Ari Nugraha

2007

0

Hadori & Rekan

1

Ari Nugraha

L14 2008 49

50

51

52

53

54

55

56

57

58

59

60

RIMO

LMPI

AHAP

APIC

YULE

SULI

INTD

ASDM

CNKO

SSTM

SUGI

MAMI





Yulie Sekurindo Tbk


Inter-Delta Tbk






0


1

Ari Nugraha

2006

0

Kanaka Puradiredja, Robert Yogi, Suhartono

1

Patrick Rudianto Widjaja

2007

0


1

Alex Soemadji Nitisemito

2008

0


1

Juninho Widjaja

2006

1


1

I Putu Wirata

2007

1


1

I Putu Wirata I Putu Wirata

2008

0

Adi Jimmy Arthawan

1

2006

0

Drs. Johan, Malonda Astika & Rekan

1

Budi Santoso Tanuwibowo

1


2007

0


2008

0


1


2006

0

Mucharam & Amron

1

Emiyulia

2007

0

Mucharam & Amron

1

Emiyulia

2008

0


1

Emiyulia

2006

0

Dedy Zeinirwan Santosa

1

Hendra Bujang

1

Johan Alex Mewengkang

2007

0

Budiman, Wawan, Pamudji & Rekan

2008

0

Budiman, Wawan, Pamudji & Rekan

1

Johan Alex Mewengkang


1

Harbrinderjit Singh Dillon

2006

1

2007

1


1


2008

1


1


2006

0

Rasin, Ichwan & Rekan

1

Le Keng Siang

2007

0

Rasin, Ichwan & Rekan

1

Le Keng Siang

2008

0

Arsyad & Rekan

1

Chris Jauri

2006

1


2007

1


1 1

Bustomin Usman Yugi Prayanto

2008

1


1

Yugi Prayanto

2006

0


1

Dr. Ir. Syoni Soepriyanto Msc

2007

0


1


2008

0


1


2006

0


1

Ali Senitro

2007

0


1

Ali Senitro Ali Senitro

2008

0


1

2006

0

Maksum, Suyamto, Hirdjan & Rekan

1

Jan Suprianta Lukman Kutomi

2007

0

Purbalauddin & Rekan

1

2008

0

Purbalauddin & Rekan

1

Lukman Kutomi

2006

0


1

Umaryadi Reksodidjojo

2007

0


1


2008

0


1


L15 61

62

63

64

65

66

67

68

69

70

POOL

BIMA

TIRA

ASIA

TMPO

AKSI

KARW

LAMI

KDSI

KBLM



Tira Austenite Tbk







Kabelindo Murni Tbk

2006

0

Johan Malonda Astika & Rekan

1

Alm. Yas Budiman

2007

0

Johan Malonda Astika & Rekan Johan Malonda Astika & Rekan

1 1

Alm. Yas Budiman Muda Markus Dolopoto

2008

0

2006

0

AF Rachman & Soetjipto WS

1

Hariadi Darmawan

2007

0


1

Hariadi Darmawan

2008

0


1

Hariadi Darmawan

1

Dr. Yono Reskoprodjo, ST, DIC

2006

1


2007

0

Jimmy Budhi & Rekan

1

Dr. Yono Reskoprodjo, ST, DIC Dr. Yono Reskoprodjo, ST, DIC

2008

0

Jimmy Budhi & Rekan

1

2006

0

S. Mannan, Sofwan, Adnan & Rekan

1

Suherman

2007

0

Djamrud Abdullah

1

M. Ilyas Yusuf

2008

0

Yansen Pasaribu

1

M. Ilyas Yusuf

2006

0

Drs. Bernnandi & Rekan

1

Ir. H. Tribudi Rahardjo, MBA

2007

0


1

Ir. H. Tribudi Rahardjo, MBA Ir. H. Tribudi Rahardjo, MBA

2008

0


1

2006

0


1

Sean Carrara Tanuwidjaja Sean Carrara Tanuwidjaja

2007

0


1

2008

0


1

2006

0


2007

0


2008

0

Tjahjadi, Pradhono & Teramihardja

1

Jaegopal Hutapea Mayjend. TNI (Purnawirawan) H. Raden Pramono SE Mayjend. TNI (Purnawirawan) H. Raden Pramono SE Mardi Loho

Adi Jimmy Arthawan

1

Abdullah Gawi Oemar, S.E.

Adi Jimmy Arthawan

1


2006

72

DOID

MITI



1

2007

0

2008

0

Adi Jimmy Arthawan

1


2006

0


1

Ir. Kaszief Kaslan, Msc.

2007

0


1


2008

0


1


2006

0

Drs. Wirawan & Rekan

1

DN Adnyana


1

DN Adnyana DN Adnyana

2007 71

0

1

0

2008

0


1

2006

0

Joachim Sulistyo

1

Yanuar Setiady Yanuar Setiady

2007

0

Ngurah Arya & Rekan

1

2008

0

Ngurah Arya & Rekan

1

Siswanto

2006

0


1

Simon Halim

2007

0


1

Simon Halim

2008

0


1

Simon Halim

L16 73

74

INCI

SKLT


Sekar Laut Tbk

Perusahaan yang diaudit oleh KAP yang termasuk The Big Four

Perusahaan yang diaudit oleh KAP yang tidak termasuk The Big Four

Total Perusahaan yang memiliki Komite Audit

Perusahaan yang tidak memiliki Komite Audit

2006

0

Herman Dody Tanumihardja & Rekan

1

2007

0

Dra. S. Griselda & Rekan

1

I. Nyoman Sudjana

2008

0

Dra. S. Griselda & Rekan

1

I. Nyoman Sudjana Cathrenine Ong Soen Bie, SE

2006

0

Dr Soegeng, Junaedi, Chaerul & Rekan

2007

0

Paul Hadiwinata, Hidajat, Asrsono & Rekan

1 1

Cathrenine Ong Soen Bie, SE

2008

0

Paul Hadiwinata, Hidajat, Asrsono & Rekan

1

Cathrenine Ong Soen Bie, SE

2006

13

2007

13

2008

11

2006

61

2007

61

2008

63

37 (16.67%)

185 (83.33%) 222 (100.00%)

2008

74

2007

74

2006

74

2008

0

2007 2006 Total Keterangan Variabel Kualitas Audit: 0 : Perusahaan yang diaudit oleh KAP yang tidak termasuk The Big Four 1 : Perusahaan yang diaudit oleh KAP yang termasuk The Big Four Keterangan Komite Audit: 0 : Perusahaan yang tidak memiliki Komite Audit 1 : Perusahaan yang memiliki Komite Audit

I. Nyoman Sudjana

222 (100.00%)

0

0

0 222 (100.00%)

L17

Lampiran 5 Daftar Sampel Berdasarkan Variabel Default Hutang dan Opini Audit Tahun Sebelumnya

No

Kode

1

BRPT

2

3

4

5

6

7

8

9

10

11

POLY

TFCO

MYRX

ARGO

ENRG

PAFI

SAIP

TIRT

BATI

LPLI





Argo Pantes Tbk





BAT Indonesia Tbk

Lippo E-NET Tbk

Tahun

DEFAULT

Keterangan

OPINITS

Opini Audit

2006

1

Default Hutang

1


2007

1

Default Hutang

1


2008

1

Default Hutang

1


2006

1

Default Hutang

1

2007

1

Default Hutang

1


2008

1

Default Hutang

1


2006

0

Non Default Hutang

0


2007

0

Non Default Hutang

1


2008

0

Non Default Hutang

1


2006

1

Default Hutang

1

2007

1

Default Hutang

1


2008

1

Default Hutang

1


2006

1

Default Hutang

1

2007

0

Non Default Hutang

1


2008

0

Non Default Hutang

1

Opini Audit Going Concern Opini Audit Non Going Concern

2006

0

Non Default Hutang

0

2007

0

Non Default Hutang

1


2008

0

Non Default Hutang

0


2006

0

Non Default Hutang

0


2007

0

Non Default Hutang

0


2008

0

Non Default Hutang

1


2006

1

Default Hutang

1


2007

0

Non Default Hutang

1


2008

0

Non Default Hutang

1


2006

0

Non Default Hutang

0


2007

0

Non Default Hutang

0


2008

0

Non Default Hutang

0


2006

0

Non Default Hutang

0

2007

0

Non Default Hutang

0


2008

0

Non Default Hutang

0


2006

0

Non Default Hutang

1


2007

0

Non Default Hutang

1


L18

12

13

14

15

16

17

18

19

20

21

22

23

CNTX

DSUC

INAF

BEKS

DSFI

HDTX

SIMM

UNTX

TRIM

BTEK

AKKU

CENT

Centex Tbk


Indofarma Tbk





Unitex Tbk




Centrin Online Tbk

2008

0

Non Default Hutang

1


2006

0

Non Default Hutang

0


2007

0

Non Default Hutang

0


2008

0

Non Default Hutang

0


2006

0

Non Default Hutang

1


2007

1

Default Hutang

1


2008

1

Default Hutang

1


2006

0

Non Default Hutang

0


2007

0

Non Default Hutang

0


2008

0

Non Default Hutang

0


2006

0

Non Default Hutang

0

2007

0

Non Default Hutang

0


2008

0

Non Default Hutang

0


2006

1

Default Hutang

0


2007

0

Non Default Hutang

1


2008

0

Non Default Hutang

1


2006

0

Non Default Hutang

0

2007

0

Non Default Hutang

0


2008

0

Non Default Hutang

0


2006

1

Default Hutang

1


2007

1

Default Hutang

1


2008

0

Non Default Hutang

1


2006

0

Non Default Hutang

1

2007

0

Non Default Hutang

1


2008

0

Non Default Hutang

1


2006

0

Non Default Hutang

0

2007

0

Non Default Hutang

0


2008

0

Non Default Hutang

0


2006

0

Non Default Hutang

0


2007

0

Non Default Hutang

0


2008

0

Non Default Hutang

0


2006

0

Non Default Hutang

0


2007

0

Non Default Hutang

0


2008

0

Non Default Hutang

0


2006

0

Non Default Hutang

0

2007

0

Non Default Hutang

0


2008

0

Non Default Hutang

0


L19 24

25

26

27

28

29

30

31

32

33

34

35

36

WICO

ZBRA

SAFE

CMPP

BMSR

BIPP

KONI

LMAS

DKFT

LPPF

PTRA

SQMI

INDX


Zebra Nusantara Tbk

Steady Safe Tbk







Pacific Utama Tbk



Indoexchange Tbk

2006

0

Non Default Hutang

1

2007

0

Non Default Hutang

1


2008

0

Non Default Hutang

1


2006

0

Non Default Hutang

1

2007

0

Non Default Hutang

1


2008

0

Non Default Hutang

1


2006

1

Default Hutang

1

2007

1

Default Hutang

1


2008

1

Default Hutang

1


2006

0

Non Default Hutang

0

2007

0

Non Default Hutang

0


2008

0

Non Default Hutang

0


2006

0

Non Default Hutang

0


2007

0

Non Default Hutang

0


2008

0

Non Default Hutang

0


2006

1

Default Hutang

1


2007

0

Non Default Hutang

1


2008

1

Default Hutang

1


2006

0

Non Default Hutang

1

2007

0

Non Default Hutang

1


2008

0

Non Default Hutang

1


2006

0

Non Default Hutang

0


2007

0

Non Default Hutang

0


2008

0

Non Default Hutang

0


2006

1

Default Hutang

0

2007

0

Non Default Hutang

0


2008

0

Non Default Hutang

0


2006

0

Non Default Hutang

1

2007

0

Non Default Hutang

1


2008

0

Non Default Hutang

1


2006

0

Non Default Hutang

1

2007

0

Non Default Hutang

1


2008

0

Non Default Hutang

1


2006

0

Non Default Hutang

0


2007

0

Non Default Hutang

0


2008

0

Non Default Hutang

1


2006

0

Non Default Hutang

0


L20

37

38

39

40

41

42

43

44

45

46

47

48

INCF

MTSM

RODA

PSAB

WAPO

ESTI

DEFI

DNET

UNIT

RBMS

AIMS

PRAS













2007

0

Non Default Hutang

0

2008

0

Non Default Hutang

1


2006

0

Non Default Hutang

1


2007

0

Non Default Hutang

1


2008

0

Non Default Hutang

1


2006

0

Non Default Hutang

0


2007

0

Non Default Hutang

0


2008

0

Non Default Hutang

0


2006

0

Non Default Hutang

0

2007

0

Non Default Hutang

0


2008

0

Non Default Hutang

0


2006

0

Non Default Hutang

0

2007

0

Non Default Hutang

0


2008

0

Non Default Hutang

0


2006

0

Non Default Hutang

0


2007

1

Default Hutang

0


2008

0

Non Default Hutang

0


2006

0

Non Default Hutang

0


2007

0

Non Default Hutang

0


2008

0

Non Default Hutang

0


2006

0

Non Default Hutang

0


2007

0

Non Default Hutang

0


2008

0

Non Default Hutang

0


2006

0

Non Default Hutang

1


2007

0

Non Default Hutang

1


2008

0

Non Default Hutang

1


2006

0

Non Default Hutang

0

2007

0

Non Default Hutang

0


2008

0

Non Default Hutang

0


2006

0

Non Default Hutang

0


2007

0

Non Default Hutang

0


2008

0

Non Default Hutang

0


2006

0

Non Default Hutang

0

2007

0

Non Default Hutang

0


2008

0

Non Default Hutang

0


2006

0

Non Default Hutang

0


2007

0

Non Default Hutang

0


L21

49

50

51

52

53

54

55

56

57

58

59

60

RIMO

LMPI

AHAP

APIC

YULE

SULI

INTD

ASDM

CNKO

SSTM

SUGI

MAMI





Yulie Sekurindo Tbk


Inter-Delta Tbk






2008

0

Non Default Hutang

0


2006

1

Default Hutang

0


2007

0

Non Default Hutang

0


2008

0

Non Default Hutang

0


2006

0

Non Default Hutang

0


2007

0

Non Default Hutang

0


2008

0

Non Default Hutang

0


2006

0

Non Default Hutang

0


2007

0

Non Default Hutang

0


2008

0

Non Default Hutang

0


2006

0

Non Default Hutang

0

2007

0

Non Default Hutang

0


2008

0

Non Default Hutang

0


2006

0

Non Default Hutang

0


2007

0

Non Default Hutang

0


2008

0

Non Default Hutang

0


2006

0

Non Default Hutang

1


2007

0

Non Default Hutang

0


2008

1

Default Hutang

0


2006

1

Default Hutang

1


2007

1

Default Hutang

1


2008

1

Default Hutang

1


2006

0

Non Default Hutang

0

2007

0

Non Default Hutang

0


2008

0

Non Default Hutang

0


2006

0

Non Default Hutang

0


2007

1

Default Hutang

0


2008

0

Non Default Hutang

0


2006

1

Default Hutang

0


2007

0

Non Default Hutang

0


2008

0

Non Default Hutang

0


2006

0

Non Default Hutang

1


2007

0

Non Default Hutang

1


2008

0

Non Default Hutang

1


2006

0

Non Default Hutang

1

2007

0

Non Default Hutang

1


2008

0

Non Default Hutang

1


L22 61

62

63

64

65

66

67

68

69

70

71

72

73

POOL

BIMA

TIRA

ASIA

TMPO

AKSI

KARW

LAMI

KDSI

KBLM

DOID

MITI

INCI



Tira Austenite Tbk







Kabelindo Murni Tbk




2006

0

Non Default Hutang

0

2007

0

Non Default Hutang

0


2008

0

Non Default Hutang

0


2006

0

Non Default Hutang

1

2007

0

Non Default Hutang

1


2008

0

Non Default Hutang

1


2006

0

Non Default Hutang

0

2007

0

Non Default Hutang

0


2008

0

Non Default Hutang

0


2006

1

Default Hutang

1

2007

1

Default Hutang

1


2008

1

Default Hutang

1


2006

0

Non Default Hutang

0


2007

0

Non Default Hutang

0


2008

0

Non Default Hutang

0


2006

0

Non Default Hutang

1


2007

0

Non Default Hutang

1


2008

0

Non Default Hutang

1


2006

1

Default Hutang

1

2007

1

Default Hutang

1


2008

1

Default Hutang

1


2006

0

Non Default Hutang

0


2007

0

Non Default Hutang

0


2008

0

Non Default Hutang

0


2006

0

Non Default Hutang

1


2007

0

Non Default Hutang

0


2008

0

Non Default Hutang

1


2006

0

Non Default Hutang

1


2007

0

Non Default Hutang

1


2008

0

Non Default Hutang

0


2006

0

Non Default Hutang

0

2007

0

Non Default Hutang

0


2008

0

Non Default Hutang

0


2006

1

Default Hutang

1

2007

1

Default Hutang

1


2008

1

Default Hutang

1


2006

0

Non Default Hutang

0


L23

74

SKLT

Sekar Laut Tbk

Perusahaan yang dalam keadaan Default Hutang

Perusahaan yang tidak dalam keadaan Default Hutang

2007

0

Non Default Hutang

0


2008

0

Non Default Hutang

0


2006

0

Non Default Hutang

1


2007

0

Non Default Hutang

0


2008

0

Non Default Hutang

0


2008

11

2007

12

2006

16

2008

63

2007

62

2006

58

Total Perusahaan yang menerima Opini Audit Going Concern (GCAO) pada tahun sebelumnya Perusahaan yang tidak menerima Opini Audit Going Concern ( NON GCAO) pada tahun sebelumnya

39 (17.57%)

183 (82.43%)

222 (100.00%) 2008

32

2007

30

2006

30

2008

42

2007 2006 Total

92 (41.44%)

44

44

130 (58.56%) 222 (100.00%)

L24

Lampiran 6 Data Keuangan Perusahaan

No

Kode

1

BRPT

Nama Perusahaan

Tahun

Current Assets

Total Assets

Current Liabilities

Book Value of Liabilities

Retained Earnings

Book Value of Equity

Earnings Before Interest & Taxes

(Jutaan Rupiah)

2

3

4

5

6

7

8

9

10

POLY

TFCO

MYRX

ARGO

ENRG

PAFI

SAIP

TIRT

BATI

Barito Pacific Tbk




Argo Pantes Tbk





BAT Indonesia Tbk

2006

525,252

1,739,140

500,341

677,286

(2,680,134)

1,061,855

2007

4,813,153

16,912,119

2,379,186

5,347,552

(3,569,852)

9,319,827

(191,819) (41,884)

2008

5,129,286

17,243,721

2,324,998

8,309,297

(6,063,688)

6,824,991

(1,841,708)

2006

1,298,542

5,848,629

11,070,187

11,897,173

(13,918,298)

(6,048,543)

(666,126)

2007

1,428,603

5,448,182

11,584,678

12,390,403

(14,811,975)

(6,942,220)

(430,141)

2008

1,392,293

4,912,990

13,235,397

14,141,446

(17,098,211)

(9,228,456)

(518,217)

2006

1,117,881

2,523,042

2,091,250

2,618,483

(905,474)

(95,441)

(249,695)

2007

1,124,625

2,507,594

2,344,077

2,767,903

(1,246,990)

(260,309)

(317,903)

2008

940,507

2,171,030

2,554,413

2,775,030

(2,072,823)

(604,000)

(259,082)

2006

115,606

669,270

424,852

442,812

(831,864)

226,458

(77,965)

2007

64,212

524,778

422,044

435,486

(969,031)

89,292

(68,259)

2008

1,907

2,232

162,355

162,355

(1,218,446)

(160,123)

(3,819)

2006

351,138

1,960,252

1,177,350

2,101,437

(389,212)

(141,185)

(83,479)

2007

409,479

1,866,001

731,247

1,565,031

(568,354)

300,970

(32,577)

2008

325,336

1,724,241

694,512

1,611,772

(756,847)

112,469

(123,578)

2006

1,913,639

8,773,843

1,031,184

6,879,107

(2,900,106)

1,894,724

306,415

2007

2,297,152

9,374,781

3,688,450

6,022,531

(1,442,592)

3,352,239

163,603

2008

2,855,961

12,626,623

1,568,474

8,879,921

(1,083,590)

3,711,241

582,555

2006

213,824

664,011

197,765

486,048

(124,637)

177,963

(76,069)

2007

209,171

606,248

182,420

484,382

(180,734)

121,866

(59,608)

2008

195,901

581,842

223,415

605,840

(326,598)

(23,998)

(83,925) (125,842)

2006

168,566

2,202,306

4,061,177

4,364,815

(2,456,509)

(2,162,509)

2007

232,365

2,661,804

107,007

3,373,606

(2,252,661)

(711,801)

(88,634)

2008

222,830

2,523,434

233,011

3,669,939

(2,687,364)

(1,146,504)

(110,745)

2006

409,871

570,117

353,254

372,310

55,096

197,807

4,693

2007

367,369

553,388

197,402

354,793

55,884

198,595

37,985

2008

371,581

567,228

365,343

436,368

(11,851)

130,860

1,912

2006

425,258

611,963

238,492

260,992

63,049

350,971

(82,402)

2007

500,956

675,726

319,265

339,566

48,238

336,160

(24,413)

2008

368,721

527,747

253,129

278,208

(38,383)

249,539

(75,777)

L25 11

12

13

14

15

16

17

18

19

20

21

22

23

LPLI

CNTX

DSUC

INAF

BEKS

DSFI

HDTX

SIMM

UNTX

TRIM

BTEK

AKKU

CENT

Lippo E-NET Tbk

Centex Tbk


Indofarma Tbk





Unitex Tbk




Centrin Online Tbk

2006

947,079

1,264,397

751,330

757,486

(2,286,752)

506,911

(36,610)

2007

930,358

964,726

17,098

23,478

(1,852,415)

941,248

(39,205)

2008

939,349

1,085,231

48,602

66,233

(1,810,390)

983,273

(28,294)

2006

144,395

336,618

171,518

185,535

141,025

151,083

25,753

2007

152,704

390,777

109,148

259,993

120,726

130,784

(14,927)

2008

193,491

423,804

244,838

422,493

(8,747)

1,311

(17,826)

2006

128,062

322,181

209,450

317,313

(114,466)

4,869

3,460

2007

109,582

288,943

249,100

350,101

(179,714)

(61,180)

(23,638)

2008

72,242

236,984

302,727

376,003

(257,573)

(139,039)

(38,565)

2006

563,170

686,937

379,342

406,451

(104,541)

280,486

62,233

2007

899,307

1,009,438

686,297

717,874

(93,464)

291,563

44,710

2008

844,984

965,812

634,576

669,216

(88,433)

296,595

63,019

2006

985,453

1,339,267

1,205,110

1,223,792

26,434

115,475

(50,715)

2007

1,040,629

1,349,720

1,210,255

1,233,531

27,147

116,188

(26,084)

2008

1,175,998

1,492,166

1,366,443

1,403,990

(4,865)

88,176

(34,203)

2006

111,074

223,260

124,363

127,904

(18,727)

95,356

(48,565)

2007

208,838

316,161

125,229

128,646

(16,631)

187,516

11,670

2008

155,581

245,182

125,315

129,263

(88,384)

115,763

(43,584)

2006

345,979

1,108,896

346,182

452,328

(132,293)

656,568

2,852

2007

397,810

1,242,648

352,108

582,099

(128,312)

660,549

17,149

2008

420,114

1,253,265

482,129

706,415

(242,011)

546,850

(4,683)

2006

86,410

145,922

98,333

100,015

(56,269)

43,731

(1,731)

2007

63,434

117,679

56,239

77,089

(60,867)

39,133

(301)

2008

10,368

80,638

69,989

98,909

(119,147)

(19,146)

(27,441) (26,270)

2006

71,949

159,814

312,466

329,606

(187,011)

(169,792)

2007

69,354

150,635

234,426

252,372

(118,956)

(101,737)

(9,608)

2008

73,075

153,147

303,507

322,097

(186,170)

(168,951)

(12,106)

2006

803,282

838,606

392,541

452,032

203,179

386,574

95,221

2007

1,639,372

1,677,268

862,835

1,234,850

259,022

442,417

154,084

2008

902,367

968,116

324,221

586,320

193,468

381,797

95,527

2006

10,141

84,138

1,922

2,067

(14,441)

82,071

(9,479)

2007

26,306

94,799

162

331

(22,133)

94,468

(8,927)

2008

21,834

85,913

48

212

(30,900)

85,701

(8,891)

2006

17,628

51,236

14,975

16,650

3,364

34,587

233

2007

21,725

53,885

17,620

19,337

3,325

34,548

1,485

2008

11,563

42,858

15,791

16,432

(4,796)

26,427

(8,243)

2006

60,997

89,417

3,312

5,394

25,326

84,008

2,020

L26

24

25

26

27

28

29

30

31

32

33

34

35

WICO

ZBRA

SAFE

CMPP

BMSR

BIPP

KONI

LMAS

DKFT

LPPF

PTRA

SQMI


Zebra Nusantara Tbk

Steady Safe Tbk







Pacific Utama Tbk



2007

74,226

98,708

2,622

4,692

35,319

94,001

2008

40,287

94,249

12,135

17,370

12,014

70,696

3,302 1,766

2006

85,082

279,132

85,049

162,853

(532,341)

116,279

(9,527)

2007

71,102

242,766

71,041

153,142

(558,996)

89,625

(16,922)

2008

64,365

227,557

71,554

162,948

(584,011)

64,610

(11,570)

2006

11,936

119,479

30,893

59,182

(15,932)

60,279

(6,035)

2007

12,131

93,251

33,365

41,154

(24,208)

52,004

(11,341)

2008

10,029

76,729

28,241

31,358

(31,268)

44,944

(10,612)

2006

5,510

158,300

175,143

221,140

(744,579)

(63,919)

(17,133)

2007

11,243

209,423

164,592

287,502

(759,531)

(78,871)

(6,930)

2008

5,943

131,344

95,669

179,146

(729,075)

(48,415)

2,337

2006

24,730

149,109

36,171

68,917

(15,904)

67,096

(3,752)

2007

22,299

115,307

28,477

59,681

(37,180)

45,820

(1,047)

2008

14,488

89,798

21,786

45,665

(46,587)

36,413

(7,938)

2006

1,177

206,456

1,330

21,120

7,526

171,226

(3,048)

2007

71,630

188,287

631

934

9,928

173,628

4,288

2008

90,552

543,473

21,864

22,531

(42,269)

520,941

(957)

2006

50,267

293,890

63,572

122,647

(648,230)

170,879

2,666

2007

28,446

275,122

64,877

110,096

(654,426)

164,683

3,527

2008

13,903

216,883

86,229

96,710

(699,484)

119,625

4,168

2006

35,865

66,230

38,422

45,112

(25,188)

20,892

(1,833)

2007

33,802

62,924

36,052

43,315

(26,665)

19,416

2,320

2008

26,199

53,558

29,201

36,778

(29,473)

16,608

1,406

2006

83,807

213,269

71,582

110,905

2,765

91,465

(4,514)

2007

79,251

215,372

71,658

127,712

(16,344)

72,356

156

2008

88,616

196,897

76,915

135,836

(45,111)

43,589

11,794

2006

33,954

45,932

14,824

41,416

(28,159)

4,516

(837)

2007

18,258

19,020

7,086

31,784

(45,264)

(12,764)

(6,331)

2008

7,454

21,188

1,543

13,147

(53,900)

8,040

(7,560)

2006

6,403

51,416

10,830

29,890

(136,036)

21,526

6,029

2007

2,691

67,896

5,868

20,591

(110,256)

47,305

6,614

2008

2,211

59,360

5,688

15,759

(113,960)

43,601

5,979

2006

562,282

703,808

321,576

491,478

(2,750,498)

212,330

1,836

2007

462,924

539,495

255,180

337,469

(2,752,907)

202,026

(75,724)

2008

466,613

543,403

263,535

345,897

(2,757,530)

197,404

(2,458)

2006

41,592

70,754

7,735

8,362

(14,215)

62,392

(7,275)

2007

4,549

38,474

5,159

10,850

(48,983)

27,624

(40,270)

L27

36

37

38

39

40

41

42

43

44

45

46

47

INDX

INCF

MTSM

RODA

PSAB

WAPO

ESTI

DEFI

DNET

UNIT

RBMS

AIMS

Indoexchange Tbk












2008

1,244

26,170

1,490

10,565

(61,003)

15,605

2006

896

5,025

1,099

1,131

(35,575)

3,894

(1,742) (980)

2007

522

567

115

2,270

(41,172)

(1,703)

(1,238) (1,933)

2008

9,086

9,114

397

12,831

(43,185)

(3,717)

2006

43,075

43,096

29,097

29,201

(12,955)

13,895

200

2007

41,783

42,112

30,154

30,274

(15,011)

11,839

(2,039)

2008

42,983

43,237

32,290

32,428

(16,041)

10,809

(1,030)

2006

8,211

96,959

17,305

23,433

12,446

73,526

6,013

2007

18,162

98,976

11,606

22,267

15,629

76,709

1,813

2008

11,200

95,559

10,841

19,957

14,522

75,602

338

2006

54,501

72,934

1,937

2,295

9,510

70,639

30

2007

43,487

73,807

2,936

3,420

9,258

70,387

(573)

2008

1,007,173

1,594,814

178,683

183,361

(1,250)

1,299,032

(9,696)

2006

7,960

9,094

3,433

3,463

1,238

5,631

206

2007

9,529

12,170

6,236

6,301

1,476

5,869

364

2008

11,426

13,600

7,759

7,759

1,448

5,841

161

2006

147,054

188,637

104,361

106,153

17,757

82,212

16,612

2007

161,864

199,516

110,432

116,900

17,887

82,342

13,781

2008

171,515

206,763

123,258

124,513

17,522

81,976

10,025

2006

324,478

530,647

163,222

244,235

42,625

286,407

(26,074)

2007

336,125

540,722

245,468

269,621

27,314

271,097

3,731

2008

337,418

530,248

260,479

281,170

5,291

249,073

9,339

2006

55,082

56,878

14,475

15,237

8,044

41,641

291

2007

45,059

46,543

3,917

4,586

8,360

41,957

(977)

2008

40,752

42,515

335

899

8,018

41,616

(2,603)

2006

11,704

20,750

6,417

7,382

(32,632)

13,368

68

2007

14,691

22,873

716

8,214

(31,341)

14,659

216

2008

5,189

20,908

260

9,046

(34,137)

11,861

573

2006

8,640

121,307

652

652

12,754

120,655

(261)

2007

98,721

288,719

54,313

56,060

15,957

123,858

8,483

2008

92,587

288,122

45,678

53,202

18,023

125,924

8,100

2006

125,908

204,677

10,323

12,030

9,820

151,553

(844)

2007

141,317

220,747

28,484

30,765

10,663

152,397

(49)

2008

77,944

118,305

8,769

11,076

(34,515)

107,220

942

2006

67,276

67,899

49,661

50,058

2,625

17,841

2,687

2007

37,927

38,499

19,509

19,708

3,575

18,791

713

2008

81,022

81,297

60,916

61,169

4,913

20,129

251

L28 48

49

50

51

52

53

54

55

56

57

58

59

60

PRAS

RIMO

LMPI

AHAP

APIC

YULE

SULI

INTD

ASDM

CNKO

SSTM

SUGI

MAMI






Yulie Sekurindo Tbk


Inter-Delta Tbk






2006

437,852

593,160

405,159

466,367

29,112

126,793

1,638

2007

378,230

542,960

360,122

413,393

31,885

129,567

11,799

2008

372,044

555,321

368,834

440,568

17,072

114,753

15,474

2006

35,512

66,533

50,478

53,688

(93,422)

12,453

(50,978)

2007

38,448

63,303

45,120

49,431

(92,287)

13,588

1,079

2008

43,583

71,151

52,261

56,006

(90,879)

14,997

800

2006

216,278

508,865

52,576

130,927

(126,321)

377,938

13,012

2007

225,589

531,756

77,785

141,419

(113,921)

390,338

13,978

2008

259,994

560,078

110,549

167,168

(111,349)

392,910

18,678

2006

18,434

42,030

12,388

13,635

15,175

28,395

1,964

2007

27,716

49,503

19,054

20,584

13,419

28,919

58

2008

30,905

80,173

31,852

33,706

15,736

46,466

2,452

2006

71,543

117,305

14,959

14,959

25,018

81,103

(990)

2007

113,132

153,756

25,623

25,623

40,180

96,265

24,192

2008

112,430

159,598

31,063

31,063

40,512

96,597

(454)

2006

59,795

61,005

9,853

9,853

(201)

51,152

1,865

2007

67,557

68,419

12,742

12,742

4,324

55,677

1,044

2008

55,654

56,357

7,305

7,305

(2,301)

49,053

(3,257) (90,870)

2006

454,703

1,520,603

382,498

1,079,649

(969,133)

413,861

2007

544,831

1,895,845

474,088

1,277,047

(941,526)

579,937

89,077

2008

463,236

2,169,945

897,999

1,795,919

(1,204,071)

324,951

(28,113)

2006

21,694

28,270

56,555

62,208

(50,797)

(33,938)

26

2007

18,414

24,287

51,019

57,819

(50,390)

(33,532)

825

2008

32,506

37,669

66,291

73,905

(53,095)

(36,236)

482

2006

122,680

249,734

140,821

146,388

54,746

103,346

1,144

2007

111,173

236,690

128,790

131,751

56,339

104,939

(2,225)

2008

136,369

257,516

151,169

154,682

54,234

102,834

5,143

2006

130,465

734,006

42,302

110,536

2,800

623,470

9,242

2007

155,119

756,726

50,838

105,276

4,295

651,450

14,320

2008

174,985

773,406

39,482

120,310

5,941

653,096

14,395 (19,585)

2006

382,468

878,135

555,205

654,241

(14,531)

223,894

2007

429,799

898,750

468,574

672,790

(12,466)

225,959

18,763

2008

460,664

900,907

420,710

618,787

(81,230)

282,120

(24,653)

2006

31,906

50,328

10,569

11,980

(3,550)

38,298

(344)

2007

36,443

56,034

12,437

13,995

140

41,988

6,779

2008

42,817

44,193

3,694

4,654

(2,309)

39,539

2,045

2006

11,370

620,624

5,665

14,051

(126,953)

606,573

3,248

L29

61

62

63

64

65

66

67

68

69

70

71

72

POOL

BIMA

TIRA

ASIA

TMPO

AKSI

KARW

LAMI

KDSI

KBLM

DOID

MITI



Tira Austenite Tbk







Kabelindo Murni Tbk



2007

18,350

601,054

6,981

26,547

0

574,507

2008

19,356

607,094

10,407

29,150

3,437

577,944

3,623 3,926

2006

92,897

127,460

5,684

6,653

91,430

120,830

17,306

2007

105,117

136,761

7,037

8,376

98,933

128,333

13,454

2008

87,394

124,445

8,642

10,018

84,881

114,281

8,045

2006

56,262

103,963

99,822

306,910

(245,947)

(202,947)

(4,435)

2007

52,418

97,177

83,643

289,812

(235,635)

(192,635)

1,767

2008

57,625

107,469

108,481

321,839

(257,370)

(214,370)

9,829

2006

145,458

244,958

136,710

168,766

4,253

72,547

12,243

2007

146,882

238,871

126,318

160,754

6,777

75,071

18,210

2008

152,109

228,582

131,512

148,541

8,108

76,401

22,046

2006

36,659

67,647

106,267

106,659

(346,178)

(39,011)

(1,827)

2007

35,920

69,847

117,051

117,440

(354,759)

(47,593)

(1,470)

2008

25,097

63,394

8,969

20,889

(347,372)

42,745

15,005

2006

53,085

117,860

35,606

53,665

(30,379)

64,195

16

2007

56,668

118,524

34,158

51,776

(27,826)

66,748

5,590

2008

66,285

134,596

44,654

64,639

(24,617)

69,957

6,434

2006

100,903

114,612

15,340

21,917

6,487

92,695

(2,722)

2007

359,865

388,156

311,776

318,156

(16,208)

70,000

3,436

2008

81,287

86,165

14,717

16,531

(16,737)

69,472

2

2006

164,672

321,196

331,537

335,525

(327,043)

(27,967)

(64,293)

2007

183,397

302,517

238,572

323,759

(320,463)

(21,386)

21,219

2008

69,681

152,434

231,767

234,068

(380,855)

(81,779)

(17,247)

2006

389,083

492,327

259,180

328,127

20,544

162,900

4,173

2007

532,239

634,587

409,402

465,861

23,500

165,855

13,576

2008

529,886

639,352

410,901

455,918

31,646

174,002

15,487

2006

227,599

439,737

232,015

283,816

5,421

155,921

24,276

2007

348,495

542,060

280,958

319,639

19,921

222,421

33,358

2008

288,226

485,722

241,054

257,584

25,638

228,138

36,363

2006

106,176

277,384

108,037

122,539

(248,413)

152,353

26,003

2007

198,729

432,681

189,006

212,772

5,314

217,547

27,148

2008

216,839

459,111

200,776

233,909

9,302

221,535

7,864

2006

312,275

824,158

71,257

366,211

11,504

356,989

2,672

2007

694,498

1,208,960

240,007

743,726

17,065

362,550

10,022

2008

264,036

419,996

15,154

65,737

1,230

346,716

6,401

2006

49,554

93,910

61,150

75,939

(319,694)

17,971

(4,445)

2007

69,015

124,357

102,024

104,705

(318,013)

19,652

1,678

L30

73

74

INCI

SKLT


Sekar Laut Tbk

2008

74,442

127,831

102,269

108,176

(318,011)

19,654

13,527

2006

134,798

172,782

19,543

20,551

60,911

152,232

2,932

2007

147,933

179,761

22,490

23,661

64,779

156,100

(362)

2008

149,063

175,391

14,134

15,856

68,214

159,535

(3,771)

2006

64,303

161,879

36,920

71,225

0

90,653

2,409

2007

81,985

182,697

53,552

86,300

5,742

96,394

(1,133)

2008

100,654

201,003

59,029

100,335

10,013

100,665

7,091

L31

Lampiran 7 Daftar Sampel Berdasarkan Variabel Kondisi Keuangan Perusahaan (Z”-Score)

No

Kode

1

BRPT

2

3

4

5

6

7

8

9

10

11

POLY

TFCO

MYRX

ARGO

ENRG

PAFI

SAIP

TIRT

BATI

LPLI





Argo Pantes Tbk





BAT Indonesia Tbk

Lippo E-NET Tbk

Tahun

X1

X2

X3

X4

Z"-Score

Kategori

2006

0.094

(5.024)

(0.741)

1.646

(4.025)

2007

0.944

(0.688)

(0.017)

1.830

2.069

Rawan Bangkrut

Bangkrut

2008

1.067

(1.146)

(0.718)

0.862

0.065

Rawan Bangkrut

2006

(10.960)

(7.758)

(0.765)

(0.534)

(20.017)

Bangkrut

2007

(12.229)

(8.863)

(0.531)

(0.588)

(22.210)

Bangkrut

2008

(15.813)

(11.345)

(0.709)

(0.685)

(28.553)

Bangkrut

2006

(2.531)

(1.170)

(0.665)

(0.038)

(4.404)

Bangkrut

2007

(3.190)

(1.621)

(0.852)

(0.099)

(5.762)

Bangkrut

2008

(4.877)

(3.113)

(0.802)

(0.229)

(9.020)

Bangkrut Bangkrut

2006

(3.031)

(4.052)

(0.783)

0.537

(7.329)

2007

(4.473)

(6.020)

(0.874)

0.215

(11.152)

Bangkrut

2008

(471.568)

(1,779.630)

(11.498)

(1.036)

(2,263.731)

Bangkrut Bangkrut

2006

(2.765)

(0.647)

(0.286)

(0.071)

(3.769)

2007

(1.131)

(0.993)

(0.117)

0.202

(2.040)

Bangkrut

2008

(1.405)

(1.431)

(0.482)

0.073

(3.244)

Bangkrut

2006

0.660

(1.078)

0.235

0.289

0.106

2007

(0.974)

(0.502)

0.117

0.584

(0.773)

2008

0.669

(0.280)

0.310

0.439

1.138

Rawan Bangkrut Bangkrut Rawan Bangkrut

2006

0.159

(0.612)

(0.770)

0.384

(0.839)

2007

0.289

(0.972)

(0.661)

0.264

(1.079)

Bangkrut Bangkrut

2008

(0.310)

(1.830)

(0.969)

(0.042)

(3.151)

Bangkrut

2006

(11.595)

(3.636)

(0.384)

(0.520)

(16.135)

Bangkrut

2007

0.309

(2.759)

(0.224)

(0.222)

(2.895)

Bangkrut

2008

(0.026)

(3.472)

(0.295)

(0.328)

(4.121)

2006

0.651

0.315

0.055

0.558

1.580

2007

2.015

0.329

0.461

0.588

3.393

Sehat

2008

0.072

(0.068)

0.023

0.315

0.342

Rawan Bangkrut Sehat

Bangkrut Rawan Bangkrut

2006

2.002

0.336

(0.905)

1.412

2.845

2007

1.764

0.233

(0.243)

1.039

2.793

Sehat

2008

1.437

(0.237)

(0.965)

0.942

1.177

Rawan Bangkrut

2006

1.016

(5.896)

(0.195)

0.703

(4.372)

Bangkrut

2007

6.210

(6.260)

(0.273)

42.095

41.772

Sehat

L32

12

13

14

15

16

17

18

19

20

21

22

23

CNTX

DSUC

INAF

BEKS

DSFI

HDTX

SIMM

UNTX

TRIM

BTEK

AKKU

CENT

Centex Tbk


Indofarma Tbk





Unitex Tbk




Centrin Online Tbk

2008

5.384

(5.438)

(0.175)

15.588

15.359

Sehat

2006

(0.529)

1.366

0.514

0.855

2.206

Rawan Bangkrut Rawan Bangkrut

2007

0.731

1.007

(0.257)

0.528

2.010

2008

(0.795)

(0.067)

(0.283)

0.003

(1.141)

Bangkrut

2006

(1.657)

(1.158)

0.072

0.016

(2.727)

Bangkrut

2007

(3.168)

(2.028)

(0.550)

(0.183)

(5.928)

Bangkrut

2008

(6.380)

(3.543)

(1.094)

(0.388)

(11.405)

2006

1.755

(0.496)

0.609

0.725

2.593


2007

1.384

(0.302)

0.298

0.426

1.807

Rawan Bangkrut

2008

1.429

(0.298)

0.438

0.465

2.034

Rawan Bangkrut

2006

(1.076)

0.064

(0.254)

0.099

(1.167)

2007

(0.824)

0.066

(0.130)

0.099

(0.790)

Bangkrut

2008

(0.837)

(0.011)

(0.154)

0.066

(0.936)

Bangkrut

2006

(0.390)

(0.273)

(1.462)

0.783

(1.343)

Bangkrut

2007

1.735

(0.171)

0.248

1.530

3.342

2008

0.810

(1.175)

(1.196)

0.940

(0.621)

Bangkrut

Sehat Bangkrut

2006

(0.001)

(0.389)

0.017

1.524

1.151

Rawan Bangkrut

2007

0.241

(0.337)

0.093

1.192

1.189

Rawan Bangkrut

2008

(0.325)

(0.630)

(0.025)

0.813

(0.166)

Bangkrut

2006

(0.536)

(1.257)

(0.080)

0.459

(1.414)

Bangkrut

2007

0.401

(1.686)

(0.017)

0.533

(0.769)

Bangkrut

2008

(4.850)

(4.817)

(2.287)

(0.203)

(12.157)

Bangkrut Bangkrut

2006

(9.873)

(3.815)

(1.105)

(0.541)

(15.333)

2007

(7.189)

(2.574)

(0.429)

(0.423)

(10.615)

Bangkrut

2008

(9.870)

(3.963)

(0.531)

(0.551)

(14.915)

Bangkrut

2006

3.213

0.790

0.763

0.898

5.664

Sehat

2007

3.037

0.503

0.617

0.376

4.534

Sehat

2008

3.918

0.651

0.663

0.684

5.916

Sehat

2006

0.641

(0.560)

(0.757)

41.691

41.015

Sehat

2007

1.809

(0.761)

(0.633)

299.672

300.087

Sehat Sehat

2008

1.663

(1.173)

(0.695)

424.463

424.258

2006

0.340

0.214

0.031

2.181

2.765

Sehat

2007

0.500

0.201

0.185

1.876

2.762

Sehat

2008

(0.647)

(0.365)

(1.292)

1.689

(0.616)

2006

4.232

0.923

0.152

16.353

21.660

Sehat

2007

4.759

1.166

0.225

21.036

27.186

Sehat

2008

1.959

0.416

0.126

4.274

6.774

Sehat

Bangkrut

L33 24

25

26

27

28

29

30

31

32

33

34

35

36

WICO

ZBRA

SAFE

CMPP

BMSR

BIPP

KONI

LMAS

DKFT

LPPF

PTRA

SQMI

INDX


Zebra Nusantara Tbk

Steady Safe Tbk







Pacific Utama Tbk



Indoexchange Tbk

2006

0.001

(6.217)

(0.229)

0.750

(5.696)

2007

0.002

(7.507)

(0.468)

0.615

(7.359)

Bangkrut Bangkrut

2008

(0.207)

(8.367)

(0.342)

0.416

(8.499)

Bangkrut Bangkrut

2006

(1.041)

(0.435)

(0.339)

1.069

(0.746)

2007

(1.494)

(0.846)

(0.817)

1.327

(1.831)

Bangkrut

2008

(1.557)

(1.328)

(0.929)

1.505

(2.310)

Bangkrut

2006

(7.030)

(15.334)

(0.727)

(0.303)

(23.394)

Bangkrut

2007

(4.804)

(11.823)

(0.222)

(0.288)

(17.137)

Bangkrut

2008

(4.481)

(18.096)

0.120

(0.284)

(22.741)

2006

(0.503)

(0.348)

(0.169)

1.022

0.002


2007

(0.351)

(1.051)

(0.061)

0.806

(0.658)

Bangkrut

2008

(0.533)

(1.691)

(0.594)

0.837

(1.981)

Bangkrut

2006

(0.005)

0.119

(0.099)

8.513

8.527

Sehat

2007

2.474

0.172

0.153

195.192

197.991

Sehat

2008

0.829

(0.254)

(0.012)

24.277

24.841

Sehat

2006

(0.297)

(7.191)

0.061

1.463

(5.964)

Bangkrut Bangkrut

2007

(0.869)

(7.754)

0.086

1.571

(6.966)

2008

(2.188)

(10.514)

0.129

1.299

(11.274)

Bangkrut

2006

(0.253)

(1.240)

(0.186)

0.486

(1.193)

Bangkrut

2007

(0.235)

(1.381)

0.248

0.471

(0.898)

Bangkrut

2008

(0.368)

(1.794)

0.176

0.474

(1.511)

Bangkrut

2006

0.376

0.042

(0.142)

0.866

1.142

Rawan Bangkrut

2007

0.231

(0.247)

0.005

0.595

0.584

Rawan Bangkrut

2008

0.390

(0.747)

0.403

0.337

0.382


2006

2.732

(1.999)

(0.122)

0.114

0.726

2007

3.853

(7.758)

(2.237)

(0.422)

(6.563)

2008

1.830

(8.293)

(2.398)

0.642

(8.219)

Bangkrut

2006

(0.565)

(8.625)

0.788

0.756

(7.646)

Bangkrut

Bangkrut

2007

(0.307)

(5.294)

0.655

2.412

(2.534)

Bangkrut

2008

(0.384)

(6.259)

0.677

2.905

(3.061)

Bangkrut

2006

2.244

(12.740)

0.018

0.454

(10.025)

Bangkrut

2007

2.526

(16.635)

(0.943)

0.629

(14.424)

Bangkrut

2008

2.452

(16.543)

(0.030)

0.599

(13.523)

Bangkrut

2006

3.139

(0.655)

(0.691)

7.834

9.628

2007

(0.104)

(4.150)

(7.034)

2.673

(8.615)

Bangkrut

Sehat

2008

(0.062)

(7.599)

(0.447)

1.551

(6.557)

Bangkrut

2006

(0.265)

(23.080)

(1.311)

3.615

(21.040)

Bangkrut

L34

37

38

39

40

41

42

43

44

45

46

47

48

INCF

MTSM

RODA

PSAB

WAPO

ESTI

DEFI

DNET

UNIT

RBMS

AIMS

PRAS













2007

4.709

(236.721)

(14.673)

(0.788)

(247.472)

2008

6.254

(15.447)

(1.425)

(0.304)

(10.922)

2006

2.128

(0.980)

0.031

0.500

1.679

Bangkrut Bangkrut Rawan Bangkrut

2007

1.812

(1.162)

(0.325)

0.411

0.735

Rawan Bangkrut

2008

1.622

(1.209)

(0.160)

0.350

0.603

Rawan Bangkrut

2006

(0.615)

0.418

0.417

3.295

3.515

Sehat

2007

0.435

0.515

0.123

3.617

4.690

Sehat

2008

0.025

0.495

0.024

3.978

4.521

Sehat

2006

4.728

0.425

0.003

32.318

37.474

Sehat

2007

3.604

0.409

(0.052)

21.610

25.571

Sehat Sehat

2008

3.408

(0.003)

(0.041)

7.439

10.803

2006

3.266

0.444

0.152

1.707

5.569

Sehat

2007

1.775

0.395

0.201

0.978

3.349

Sehat

2008

1.769

0.347

0.080

0.790

2.986

Sehat

2006

1.485

0.307

0.592

0.813

3.197

Sehat

2007

1.691

0.292

0.464

0.740

3.187

Sehat Sehat

2008

1.531

0.276

0.326

0.691

2.824

2006

1.993

0.262

(0.330)

1.231

3.156

Sehat

2007

1.100

0.165

0.046

1.056

2.367

Rawan Bangkrut

2008

0.952

0.033

0.118

0.930

2.033

Rawan Bangkrut

2006

4.683

0.461

0.034

2.870

8.048

Sehat

2007

5.799

0.586

(0.141)

9.606

15.850

Sehat

2008

6.236

0.615

(0.411)

48.606

55.046

Sehat

2006

1.671

(5.127)

0.022

1.901

(1.532)

Bangkrut

2007

4.008

(4.467)

0.063

1.874

1.478

2008

1.547

(5.323)

0.184

1.377

(2.215)

Rawan Bangkrut

2006

0.432

0.343

(0.014)

194.306

195.067

Sehat

2007

1.009

0.180

0.197

2.320

3.706

Sehat

2008

1.068

0.204

0.189

2.485

3.946

Sehat

2006

3.705

0.156

(0.028)

13.228

17.061

Sehat

Bangkrut

2007

3.353

0.157

(0.001)

5.201

8.710

Sehat

2008

3.836

(0.951)

0.054

10.164

13.103

Sehat Rawan Bangkrut

2006

1.702

0.126

0.266

0.374

2.468

2007

3.138

0.303

0.124

1.001

4.567

Sehat

2008

1.622

0.197

0.021

0.346

2.186

Rawan Bangkrut

2006

0.362

0.160

0.019

0.285

0.826

Rawan Bangkrut

2007

0.219

0.191

0.146

0.329

0.885

Rawan Bangkrut

L35

49

50

51

52

53

54

55

56

57

58

59

60

RIMO

LMPI

AHAP

APIC

YULE

SULI

INTD

ASDM

CNKO

SSTM

SUGI

MAMI





Yulie Sekurindo Tbk


Inter-Delta Tbk






2008

0.038

0.100

0.187

0.273

0.599

2006

(1.476)

(4.578)

(5.149)

0.244

(10.958)

Rawan Bangkrut

2007

(0.691)

(4.753)

0.115

0.289

(5.041)

Bangkrut

2008

(0.800)

(4.164)

0.076

0.281

(4.607)

Bangkrut

Bangkrut

2006

2.110

(0.809)

0.172

3.031

4.504

Sehat

2007

1.823

(0.698)

0.177

2.898

4.200

Sehat

2008

1.750

(0.648)

0.224

2.468

3.794

Sehat

2006

0.944

1.177

0.314

2.187

4.621

Sehat

2007

1.148

0.884

0.008

1.475

3.515

Sehat

2008

(0.077)

0.640

0.206

1.447

2.215

Rawan Bangkrut

2006

3.164

0.695

(0.057)

5.693

9.496

Sehat

2007

3.734

0.852

1.057

3.945

9.588

Sehat

2008

3.344

0.828

(0.019)

3.265

7.418

Sehat

2006

5.370

(0.011)

0.205

5.451

11.016

Sehat

2007

5.256

0.206

0.103

4.588

10.152

Sehat

2008

5.628

(0.133)

(0.388)

7.051

12.157

Sehat Bangkrut

2006

0.311

(2.078)

(0.402)

0.402

(1.765)

2007

0.245

(1.619)

0.316

0.477

(0.582)

Bangkrut

2008

(1.314)

(1.809)

(0.087)

0.190

(3.020)

Bangkrut Bangkrut

2006

(8.089)

(5.858)

0.006

(0.573)

(14.514)

2007

(8.807)

(6.764)

0.228

(0.609)

(15.951)

Bangkrut

2008

(5.884)

(4.595)

0.086

(0.515)

(10.907)

Bangkrut

2006

(0.477)

0.715

0.031

0.741

1.010

2007

(0.488)

0.776

(0.063)

0.836

1.061


2008

(0.377)

0.687

0.134

0.698

1.142

Rawan Bangkrut

2006

0.788

0.012

0.085

5.922

6.807

Sehat

2007

0.904

0.019

0.127

6.497

7.547

Sehat

2008

1.149

0.025

0.125

5.700

6.999

2006

(1.290)

(0.054)

(0.150)

0.359

(1.135)

Sehat

2007

(0.283)

(0.045)

0.140

0.353

0.165

Rawan Bangkrut

2008

0.291

(0.294)

(0.184)

0.479

0.292

Rawan Bangkrut

2006

2.781

(0.230)

(0.046)

3.357

5.862

Sehat

2007

2.810

0.008

0.813

3.150

6.782

Sehat

2008

5.807

(0.170)

0.311

8.920

14.869

Sehat

2006

0.060

(0.667)

0.035

45.328

44.756

Sehat

Bangkrut

2007

0.124

0.000

0.041

22.723

22.888

Sehat

2008

0.097

0.018

0.043

20.818

20.976

Sehat

L36 61

62

63

64

65

66

67

68

69

70

71

72

73

POOL

BIMA

TIRA

ASIA

TMPO

AKSI

KARW

LAMI

KDSI

KBLM

DOID

MITI

INCI



Tira Austenite Tbk







Kabelindo Murni Tbk




2006

4.489

2.338

0.912

19.070

26.809

2007

4.705

2.358

0.661

16.088

23.812

Sehat Sehat

2008

4.151

2.224

0.434

11.978

18.787

Sehat

2006

(2.749)

(7.712)

(0.287)

(0.694)

(11.442)

2007

(2.108)

(7.905)

0.122

(0.698)

(10.588)

Bangkrut Bangkrut

2008

(3.104)

(7.807)

0.615

(0.699)

(10.996)

Bangkrut

2006

0.234

0.057

0.336

0.451

1.078

2007

0.565

0.092

0.512

0.490

1.660


2008

0.591

0.116

0.648

0.540

1.895

Rawan Bangkrut

2006

(6.750)

(16.683)

(0.181)

(0.384)

(23.998)

Bangkrut

2007

(7.620)

(16.558)

(0.141)

(0.426)

(24.745)

Bangkrut

2008

1.669

(17.863)

1.591

2.149

(12.455)

2006

0.973

(0.840)

0.001

1.256

1.390

Rawan Bangkrut

2007

1.246

(0.765)

0.317

1.354

2.151

Rawan Bangkrut

2008

1.054

(0.596)

0.321

1.136

1.916

Rawan Bangkrut

2006

4.897

0.185

(0.160)

4.441

9.363

Sehat

2007

0.813

(0.136)

0.059

0.231

0.967

Rawan Bangkrut

2008

5.068

(0.633)

0.000

4.413

8.848

2006

(3.408)

(3.319)

(1.345)

(0.088)

(8.160)

Bangkrut

Sehat Bangkrut

2007

(1.196)

(3.453)

0.471

(0.069)

(4.248)

Bangkrut

2008

(6.975)

(8.145)

(0.760)

(0.367)

(16.248)

Bangkrut

2006

1.731

0.136

0.057

0.521

2.445

Rawan Bangkrut

2007

1.270

0.121

0.144

0.374

1.908

Rawan Bangkrut

2008

1.221

0.161

0.163

0.401

1.946


2006

(0.066)

0.040

0.371

0.577

0.922

2007

0.817

0.120

0.414

0.731

2.081

Rawan Bangkrut

2008

0.637

0.172

0.503

0.930

2.242

Rawan Bangkrut

2006

(0.044)

(2.920)

0.630

1.305

(1.028)

2007

0.147

0.040

0.422

1.074

1.683

Rawan Bangkrut

Bangkrut

2008

0.230

0.066

0.115

0.994

1.405

Rawan Bangkrut

2006

1.918

0.046

0.022

1.024

3.009

Sehat

2007

2.466

0.046

0.056

0.512

3.080

Sehat

2008

3.887

0.010

0.102

5.538

9.537

Sehat

2006

(0.810)

(11.098)

(0.318)

0.248

(11.978)

Bangkrut

2007

(1.741)

(8.337)

0.091

0.197

(9.790)

Bangkrut

2008

(1.428)

(8.110)

0.711

0.191

(8.636)

Bangkrut

2006

4.376

1.149

0.114

7.778

13.417

Sehat

L37

74

SKLT

Sekar Laut Tbk

Nilai Minimum dari Nilai Z"-Score

Nilai Maximum dari Nilai Z"-Score

2007

4.578

1.175

(0.014)

6.927

12.666

Sehat

2008

5.047

1.268

(0.144)

10.565

16.735

Sehat

2006

1.110

0.000

0.100

1.336

2.546

Rawan Bangkrut

2007

1.021

0.102

(0.042)

1.173

2.255

Rawan Bangkrut

2008

1.358

0.162

0.237

1.053

2.811

2006

Asia Natural Resources Tbk.

Sehat

(23.998)

Bangkrut

(247.472)

Bangkrut

(2,263.731)

Bangkrut

2007

Indoexchange Tbk.

2008

Hanson International Tbk.

2006

Nusantara Inti Corpora Tbk.

195.067

Sehat

2007

Bumi Teknokultura Tbk.

300.087

Sehat

2008

Bumi Teknokultura Tbk.

424.258

Sehat

L38

Lampiran 8 Daftar Sampel Berdasarkan Variabel Pertumbuhan Perusahaan, Ukuran Perusahaan, dan Umur Perusahaan

No

Kode

1

BRPT

Nama Perusahaan

Tahun

GROWTH (%)

Laba/Rugi Bersih Tahun Berjalan

Tahun Lalu

SIZE

(Jutaan Rupiah)

2

3

4

5

6

7

8

9

10

POLY

TFCO

MYRX

ARGO

ENRG

PAFI

SAIP

TIRT

BATI

Barito Pacific Tbk




Argo Pantes Tbk





BAT Indonesia Tbk

Total Assets

LIFE

(Jutaan Rupiah)

2006

-0.990

7,191

686,842

13.254

1,739,140

13

2007

5.193

44,533

7,191

13.224

16,912,119

14

2008

-77.342

(3,399,758)

44,533

13.249

17,243,721

15 15

2006

-0.970

(25,430)

(841,805)

11.982

5,848,629

2007

34.101

(892,606)

(25,430)

11.923

5,448,182

16

2008

1.557

(2,282,123)

(892,606)

11.939

4,912,990

17

2006

0.581

(465,246)

(294,200)

11.891

2,523,042

26

2007

-0.351

(301,980)

(465,246)

11.676

2,507,594

27

2008

-0.792

(62,962)

(301,980)

11.298

2,171,030

28

2006

5.384

(92,107)

(14,427)

13.406

669,270

16

2007

0.485

(136,743)

(92,107)

13.315

524,778

17

2008

0.836

(251,076)

(136,743)

13.274

2,232

18

2006

-0.917

(17,823)

(214,141)

13.182

1,960,252

15

2007

9.051

(179,144)

(17,823)

13.201

1,866,001

16

2008

0.052

(188,504)

(179,144)

13.181

1,724,241

17

2006

-2.310

(263,396)

201,003

0.000

8,773,843

2

2007

-1.439

115,638

(263,396)

0.000

9,374,781

3

2008

-1.302

(34,943)

115,638

0.000

12,626,623

4

2006

0.252

(42,785)

(34,179)

13.686

664,011

9

2007

0.311

(56,097)

(42,785)

13.709

606,248

10

2008

1.600

(145,864)

(56,097)

13.711

581,842

11

2006

-1.030

18,260

(601,188)

13.293

2,202,306

13

2007

10.164

203,847

18,260

13.205

2,661,804

14

2008

-3.132

(434,703)

203,847

13.227

2,523,434

15

2006

-0.873

1,286

10,110

11.167

570,117

7

2007

-0.387

788

1,286

10.558

553,388

8

2008

-86.958

(67,735)

788

10.172

567,228

9

2006

-4.256

(62,123)

19,082

13.140

611,963

27

2007

-0.449

(34,218)

(62,123)

13.184

675,726

28

527,747

29

2008

1.531

(86,621)

Tanggal Listing

(34,218)

13.236

01 Oktober 1993

12 Maret 1991

26 Febuari 1980

31 Oktober 1990

07 Januari 1991

07 Juni 2004

22 Juli 1997

03 Mei 1993

13 Desember 1999

20 Desember 1979

L39 11

12

13

LPLI

CNTX

DSUC

Lippo E-NET Tbk

Centex Tbk


2006

-0.313

40,395

2007

7.218

331,972

40,395

2008

-0.963

12,378

331,972

15

16

17

18

19

20

21

INAF

BEKS

DSFI

HDTX

SIMM

UNTX

TRIM

BTEK

Indofarma Tbk





Unitex Tbk



23

AKKU

CENT


Centrin Online Tbk

17

0.000

964,726

18

0.000

1,085,231

19

2006

-5.134

14,419

(3,488)

13.414

336,618

27

-2.373

(19,791)

14,419

13.171

390,777

28

2008

3.632

(91,673)

(19,791)

7.711

423,804

29

2006

-0.526

(24,069)

(50,726)

14.605

322,181

9

288,943

10

1.744

(66,049)

(24,069)

14.795

2008

0.179

(77,859)

(66,049)

14.741

236,984

11

2006

0.588

15,241

9,595

0.000

686,937

5

2007

-0.273

11,077

15,241

0.000

1,009,438

6

2008

-0.546

5,032

11,077

0.000

965,812

7

2006

-0.708

(13,626)

(46,660)

10.671

1,339,267

5

2007

-1.052

713

(13,626)

10.648

1,349,720

6 7

2008

-45.898

(32,012)

713

10.674

1,492,166

2006

-72.426

(45,570)

638

15.987

223,260

6

316,161

7

2007

-1.046

2,096

2008

-35.233

2006

-0.996

(45,570)

16.054

(71,753)

2,096

16.351

245,182

8

345

87,003

14.741

1,108,896

16

2007

2.983

1,374

345

14.735

1,242,648

17

2008

-83.750

(113,699)

1,374

14.591

1,253,265

18

2006

-0.288

(10,526)

(14,775)

11.995

145,922

6

2007

-0.563

(4,598)

(10,526)

12.116

117,679

7

2008

11.675

(58,280)

(4,598)

12.211

80,638

8

2006

-0.783

(2,981)

(13,725)

12.533

159,814

24

2007

-23.830

68,055

(2,981)

12.978

150,635

25

2008

-1.988

(67,214)

68,055

13.037

153,147

26

2006

-0.002

71,695

71,844

10.646

838,606

6

2007

0.335

95,719

71,695

10.810

1,677,268

7

2008

-0.673

31,283

95,719

11.292

968,116

8

2006

0.674

(9,290)

(5,551)

13.506

84,138

2

94,799

3

2007 22

1,264,397

0.000

2007

2007 14

58,813

-0.172

(7,692)

(9,290)

13.537

2008

0.140

(8,767)

(7,692)

13.559

85,913

4

2006

-0.919

120

1,485

14.235

51,236

2

2007

-1.317

(38)

120

14.455

53,885

3

2008

212.711

(8,121)

(38)

14.590

42,858

4

2006

0.981

7,059

3,564

12.270

89,417

5

23 Oktober 1989

22 Mei 1979

25 Maret 1997

17 April 2001

13 Juli 2001

24 Maret 2000

06 Juni 1990

28 Maret 2000

28 Juni 1982

31 Januari 2000

14 Mei 2004

01 November 2004 01 November 2001

L40 2007 24

25

WICO

ZBRA


Zebra Nusantara Tbk

15,796

2008

-2.032

(16,299)

15,796

12.190

94,249

7

2006

-0.956

(4,985)

(114,487)

13.338

279,132

12

2007

4.347

(26,654)

(4,985)

13.306

242,766

13

2008

-0.066

(24,895)

(26,654)

13.316

227,557

14

2006

-12.178

(9,423)

843

10.949

119,479

15

93,251

16

2007 26

27

28

29

30

31

SAFE

CMPP

BMSR

BIPP

KONI

LMAS

Steady Safe Tbk






33

DKFT

LPPF


Pacific Utama Tbk

35

PTRA

SQMI



(9,423)

10.748

98,708

2008

-0.147

(7,060)

(8,276)

10.658

76,729

2006

0.185

(38,597)

(32,572)

14.108

158,300

12

2007

-0.613

(14,952)

(38,597)

14.115

209,423

13

2008

-1.596

8,905

(14,952)

14.216

131,344

14

2006

-62.977

(30,183)

487

0.000

149,109

12

2007

-0.295

(21,276)

(30,183)

0.000

115,307

13

2008

-0.558

(9,406)

(21,276)

0.000

89,798

14

2006

0.732

(2,906)

(1,678)

12.229

206,456

7

2007

-1.827

2,402

(2,906)

12.305

188,287

8 9

2008

-12.234

(26,985)

2,402

11.681

543,473

2006

1.688

(41,688)

(15,507)

13.464

293,890

11

2007

-0.872

(5,316)

(41,688)

13.198

275,122

12

2008

7.181

(43,491)

(5,316)

13.206

216,883

13

2006

0.189

(830)

(698)

12.148

66,230

11

2007

0.778

(1,476)

(830)

12.204

62,924

12 13

2008

0.902

(2,808)

(1,476)

12.239

53,558

2006

-28.002

(15,256)

565

912.057

213,269

5 6

0.247

(19,019)

(15,256)

915.437

215,372

2008

0.424

(27,075)

(19,019)

911.050

196,897

7

2006

-6.345

(775)

145

13.639

45,932

9

2007

7.187

(6,345)

(775)

14.333

19,020

10

2008

0.176

(7,462)

(6,345)

13.783

21,188

11

2006

0.148

(2,371)

(2,065)

11.126

51,416

17

67,896

18

2007 34

(8,276)

12.280

17

2007 32

-0.122

7,059

6

1.238

-11.873

25,779

(2,371)

10.558

2008

-1.144

(3,704)

25,779

11.306

59,360

19

2006

-1.018

8,025

(445,422)

0.000

703,808

12

2007

-1.300

(2,410)

8,025

0.000

539,495

13

2008

0.918

(4,623)

(2,410)

0.000

543,403

14

2006

0.549

(7,903)

(5,101)

12.727

70,754

2

2007

3.399

(34,768)

(7,903)

12.876

38,474

3

08 Agustus 1994

01 Agustus 1991

15 Agustus 1994

08 Desember 1994

29 Desember 1999

23 Oktober 1995

22 Agustus 1995

28 Desember 2001

21 November 1997

09 Oktober 1989

28 Maret 1994

15 Juli 2004

L41

36

37

38

39

40

41

42

43

44

45

46

INDX

INCF

MTSM

RODA

PSAB

WAPO

ESTI

DEFI

DNET

UNIT

RBMS

Indoexchange Tbk











2008

-0.654

(12,020)

(34,768)

12.957

26,170

4

2006

-0.662

(1,452)

(4,298)

14.050

5,025

5

2007

2.855

(5,597)

(1,452)

13.780

567

6

2008

-0.640

(2,013)

(5,597)

13.897

9,114

7

2006

-1.167

124

(741)

11.019

43,096

17

2007

-17.581

(2,056)

124

11.133

42,112

18

2008

-0.499

(1,030)

(2,056)

10.939

43,237

19

2006

-0.094

4,431

4,890

9.115

96,959

14

2007

-0.277

3,204

4,431

9.407

98,976

15

2008

-1.346

(1,107)

3,204

9.518

95,559

16

2006

-1.165

243

(1,470)

11.972

72,934

5

2007

-2.037

(252)

243

12.252

73,807

6

2008

40.698

(10,508)

(252)

11.786

1,594,814

7

2006

-0.273

232

319

9.940

9,094

3

2007

0.328

308

232

10.038

12,170

4

2008

-0.558

136

308

9.948

13,600

5

2006

-0.429

1,337

2,343

11.105

188,637

5

2007

-0.903

130

1,337

11.056

199,516

6

2008

-3.808

(365)

130

11.173

206,763

7

2006

4.593

(51,483)

(9,205)

11.706

530,647

14

2007

-0.703

(15,305)

(51,483)

12.573

540,722

15

2008

0.439

(22,019)

(15,305)

12.571

530,248

16

2006

-0.687

323

1,031

11.649

56,878

5

2007

-0.022

316

323

12.869

46,543

6 7

2008

-1.177

(56)

316

11.364

42,515

2006

-0.904

(143)

(1,491)

11.756

20,750

6

2007

-10.028

1,291

(143)

11.826

22,873

7

2008

-0.940

78

1,291

11.732

20,908

8

2006

-2.160

(356)

307

15.582

121,307

4

2007

-9.997

3,203

(356)

15.511

288,719

5 6

2008

-0.355

2,066

3,203

15.407

288,122

2006

-1.080

180

(2,255)

11.912

204,677

9

11.655

220,747

10

2007 47

AIMS


3.683

843

180

2008

0.145

965

843

11.405

118,305

11

2006

-0.893

81

754

11.101

67,899

5

2007

10.728

950

81

11.050

38,499

6

2008

0.407

1,337

950

10.889

81,297

7

17 Mei 2001

18 Desember 1989

08 Januari 1992

22 Oktober 2001

22 April 2003

22 Juni 2001

13 Oktober 1992

06 Juli 2001

11 Desember 2000

18 April 2002

19 Desember 1997

20 Juli 2001

L42 48

49

50

PRAS

RIMO

LMPI




2006

-1.600

2007 2008

52

53

54

55

56

57

58

AHAP

APIC

YULE

SULI

INTD

ASDM

CNKO

SSTM



Yulie Sekurindo Tbk


Inter-Delta Tbk




60

SUGI

MAMI



13.622

593,160

-2.005

2,774

(2,761)

14.005

542,960

17

-6.340

(14,813)

2,774

12.948

555,321

18

2006

3.488

(52,266)

(11,646)

11.677

66,533

6

-1.022

1,135

(52,266)

11.683

63,303

7

2008

0.241

1,409

1,135

11.810

71,151

8

2006

-0.975

3,313

130,314

12.238

508,865

12

531,756

13

2.743

12,400

3,313

12.146

2008

-0.793

2,572

12,400

13.206

560,078

14

2006

-0.207

2,157

2,720

0.000

42,030

16

2007

-0.393

1,309

2,157

0.000

49,503

17

2008

0.960

2,565

1,309

0.000

80,173

18 4

2006

0.556

1,302

837

11.122

117,305

2007

10.752

15,301

1,302

11.154

153,756

5

2008

-0.969

473

15,301

11.057

159,598

6

2006

-0.237

1,785

2,340

10.848

61,005

2

2007

0.427

2,548

1,785

11.126

68,419

3

2008

-0.626

954

2,548

10.991

56,357

4

2006

-5.134

(53,109)

12,847

0.000

1,520,603

12

2007

-1.520

27,604

(53,109)

0.000

1,895,845

13

2008

-10.511

(262,543)

27,604

0.000

2,169,945

14

2006

-1.350

501

(1,432)

12.409

28,270

17

2007

-0.190

406

501

12.384

24,287

18

2008

-7.660

(2,704)

406

12.340

37,669

19

2006

-0.636

3,101

8,527

11.673

249,734

17

2007

-0.020

3,038

3,101

11.943

236,690

18

2008

0.653

5,022

3,038

11.980

257,516

19

2006

45.889

1,266

27

12.060

734,006

5

2007

0.181

1,495

1,266

12.099

756,726

6

2008

0.101

1,646

1,495

12.075

773,406

7

2006

-0.692

(15,509)

(50,369)

11.552

878,135

9

898,750

10

2007 59

4,600

2007

2007 51

16

(2,761)

-1.133

2,065

(15,509)

11.484

2008

-34.300

(68,764)

2,065

11.585

900,907

11

2006

-1.040

344

(8,499)

12.539

50,328

4

2007

9.727

3,690

344

12.400

56,034

5

2008

-0.517

1,783

3,690

12.335

44,193

6

2006

1.573

12,340

4,796

11.401

620,624

12

12 Juli 1990

10 November 2000

17 Oktober 1994

14 September 1990

18 Desember 2002

10 Desember 2004

21 Maret 1994

18 Desember 1989

15 Desember 1989

21 November 2001

20 Agustus 1997

19 Juni 2002 09 Febuari 1994

L43

61

62

POOL

BIMA



2007

-4.983

2008 2006

12,340

11.500

601,054

-1.070

3,437

(49,150)

11.454

607,094

14

2.326

16,103

4,842

0.000

127,460

15

2007

-0.130

14,008

16,103

0.000

136,761

16

2008

-0.327

9,426

14,008

0.000

124,445

17

2006

-1.392

4,946

(12,604)

0.000

103,963

12

97,177

13

2007 63

64

65

66

67

68

69

70

TIRA

ASIA

TMPO

AKSI

KARW

LAMI

KDSI

KBLM

Tira Austenite Tbk







Kabelindo Murni Tbk

72

DOID

MITI



1.085

10,312

4,946

0.000

2008

-3.108

(21,735)

10,312

0.000

107,469

14

2006

1.133

6,319

2,963

11.482

244,958

13

2007

-0.601

2,523

6,319

11.503

238,871

14

2008

-0.472

1,331

2,523

11.467

228,582

15

2006

0.193

(18,294)

(15,337)

10.826

67,647

12

2007

-0.531

(8,581)

(18,294)

10.934

69,847

13

2008

-1.861

7,387

(8,581)

10.696

63,394

14

2006

-0.154

(6,728)

(7,951)

8.522

117,860

5

2007

-1.379

2,553

(6,728)

6.340

118,524

6

2008

0.257

3,209

2,553

9.118

134,596

7

2006

-0.372

(5,290)

(8,420)

12.428

114,612

5

2007

-2.716

9,079

(5,290)

12.375

388,156

6

2008

-0.933

610

9,079

12.459

86,165

7

2006

-55.688

(74,430)

1,361

13.919

321,196

12

2007

-1.081

6,020

(74,430)

14.033

302,517

13

2008

-11.032

(60,392)

6,020

14.041

152,434

14

2006

-0.428

967

1,690

11.197

492,327

5

2007

2.056

2,955

967

11.209

634,587

6

2008

2.146

9,295

2,955

14.282

639,352

7

2006

-1.994

7,351

(7,398)

12.591

439,737

10

2007

0.973

14,500

7,351

12.525

542,060

11

2008

-0.606

5,716

14,500

12.287

485,722

12

2006

-0.256

10,508

14,127

13.324

277,384

14

432,681

15

2007 71

13

(49,150)

0.198

12,585

10,508

13.424

2008

-0.683

3,988

12,585

13.176

459,111

16

2006

-0.349

2,231

3,427

12.680

824,158

5

2007

1.493

5,561

2,231

12.620

1,208,960

6

2008

-0.268

4,069

5,561

11.934

419,996

7

2006

-0.298

(6,088)

(8,672)

10.844

93,910

9

2007

-1.276

1,681

(6,088)

10.895

124,357

10

20 Mei 1991

30 Agustus 1994

27 Juli 1993

20 Oktober 1994

08 Januari 2001

13 Juli 2001

20 Desember 1994

18 Juli 2001

29 Juli 1996

01 Juni 1992

15 Juni 2001

16 Juli 1997

L44

73

74

INCI

SKLT


Sekar Laut Tbk

Nilai Minimum dari Rasio Pertumbuhan Laba/Rugi Bersih

Nilai Maximum dari Rasio Pertumbuhan Laba/rugi Bersih

Nilai Minimum dari Total Assets

Nilai Maximum dari Rasio Total Assets

2008

-0.999

2

10.666

127,831

11

2006

-1.399

(4,630)

11,590

12.683

172,782

12

2007

-1.835

3,868

(4,630)

12.574

179,761

13

2008

-0.112

3,435

3,868

12.376

175,391

14

2006

-0.949

4,637

91,549

12.994

161,879

13

2007

0.238

5,742

4,637

13.203

182,697

14

201,003

15

2008

-0.256

2006

(72.426)

4,271

5,742

2007

(23.830)

Unitex Tbk

2008

(86.958)


2006

45.889

13.093



2007

34.101


2008

212.711


2006

Indoexchange Tbk

2007

Indoexchange Tbk

2008


2006


2007 2008

1,681

Barito Pacific Tbk

Barito Pacific Tbk

24 Juli 1994

08 September 1993

Lampiran 1 Daftar Populasi Penelitian

Recommend Documents