-
78
LAMPIRAN 1:
DATA KAP
-
79
No Kode KAP
2004
KAP
2005
KAP
2006
KAP
2007
KAP
2008
KAP
2009
KAP
2010
KAP
2011
KAP
2012
1. ADES KPMG -
Siddharta
Siddharta
& Widjaja
KPMG -
Siddharta
Siddharta &
Widjaja
KPMG -
Siddharta
Siddharta
& Widjaja
KPMG -
Siddharta
Siddharta &
Widjaja
Grant
Thornton –
hendrawin
ata gani &
hidayat
Grant
Thornton –
hendrawinata
gani &
hidayat
Baker tilly
- Johan
Malonda
mustika &
rekan
Baker tilly -
Johan
Malonda
mustika &
rekan
Baker tilly -
Johan
Malonda
mustika &
rekan
2. AISA RSM
AAJ-
Aryanto,A
mir Jusuf
&, Mawar
RSM AAJ-
Aryanto,Am
ir Jusuf &,
Mawar
RSM AAJ-
Aryanto,A
mir Jusuf
&, Mawar
RSM AAJ-
Aryanto,Am
ir Jusuf &,
Mawar
RSM AAJ-
Aryanto,Am
ir Jusuf &,
Mawar
RSM AAJ-
Aryanto,Am
ir Jusuf ,
Mawar &
Saptoto
RSM AAJ-
Aryanto,Am
ir Jusuf ,
Mawar &
Saptoto
RSM AAJ-
Aryanto,Ami
r Jusuf ,
Mawar &
Saptoto
RSM AAJ-
Aryanto,A
mir Jusuf ,
Mawar &
Saptoto
3. AKKU Dedy
Zeinirwan
Santosa
Dedy
Zeinirwan
Santosa
Dedy
Zeinirwan
Santosa
ARH & J –
ACHMAD
, rasyid,
hisbullah &
jerry
ARH & J –
ACHMAD ,
rasyid,
hisbullah &
jerry
ARH & J –
ACHMAD ,
rasyid,
hisbullah &
jerry
PKF – Paul
Hadiwinata
, Hidajat
Arsono ,
Ade Fatma
& rekan
PKF – Paul
Hadiwinata,
Hidajat
Arsono , Ade
Fatma &
rekan
BWP –
Budiman,
wawan ,
pamudji &
rekan
4. AKPI EY –
Prasetio
EY –
Prasetio
EY –
Purwanto
EY –
Purwantono
EY –
Purwantono
EY –
Purwantono
EY –
Purwanton
o
Suherman
EY –
Purwantono
Suherman &
Surja
EY –
Purwantono
Suherman
& Surja
-
80
Sarwoko &
Sandjaja
Sarwoko &
Sandjaja
no
Sarwoko
&
Sandjaja
Sarwoko &
Sandjaja
Sarwoko &
Sandjaja
Sarwoko &
Sandjaja
& Surja
5. AKRA EY –
Prasetio
Sarwoko &
Sandjaja
Deloitte-
Osman
Ramli Satrio
dan rekan
Deloitte-
Osman
Ramli
Satrio dan
rekan
EY –
Purwanto
Sarwoko &
Sandjaja
EY –
Purwanto
Sarwoko &
Sandjaja
EY –
Purwanto
Sarwoko &
Sandjaja
EY –
Purwanton
o
Suherman
& Surja
EY –
Purwantono
Suherman &
Surja
EY –
Purwantono
Suherman
& Surja
6. ALMI Deloitte -
Hans
Tuanakotta
Mustoffa &
Halim
RSM AAJ -
Aryanto
Amir Yusuf
& Mawar
RSM AAJ
- Aryanto
Amir
Yusuf &
Mawar
RSM AAJ -
Aryanto
Amir Yusuf
& Mawar
PKF – Paul
hadiwinata,
hidajat,
arsono , &
rekan
PKF – Paul
hadiwinata,
hidajat,
arsono , ade
fatma &
rekan
PKF – Paul
hadiwinata,
hidajat,
arsono ,
ade fatma
& rekan
PKF – Paul
hadiwinata,
hidajat,
arsono , ade
fatma &
rekan
PKF – Paul
hadiwinata,
hidajat,
arsono , ade
fatma &
rekan
7. AMFG EY –
Prasetio
Sarwoko &
Sandjaja
EY –
Prasetio
Sarwoko &
Sandjaja
EY –
Purwanton
o Sarwoko
& Sandjaja
EY –
Purwantono
Sarwoko &
Sandjaja
KPMG -
Siddharta
Siddharta
& Widjaja
KPMG -
Siddharta &
Widjaja
KPMG -
Siddharta
& Widjaja
KPMG -
Siddharta &
Widjaja
KPMG -
Siddharta
& Widjaja
-
81
8. APLI Allintt –
rasin,
ichwan &
rekan
Allintt –
rasin,
ichwan &
rekan
Allintt –
rasin,
ichwan &
rekan
Allintt –
rasin,
ichwan &
rekan
Allintt –
rasin,
ichwan &
rekan
Tanubrata
sutanto
fahmi &
rekan
Tanubrata
sutanto
fahmi &
rekan
Tanubrata
sutanto fahmi
& rekan
EY –
Purwanton
o,
Suherman
& Surja
9. ARGO Deloitte -
Hans
Tuanakotta
Mustoffa &
Halim
PKF – Paul
hadiwinata,
hidajat,
arsono , &
rekan
PKF – Paul
hadiwinata,
hidajat,
arsono , &
rekan
PKF – Paul
hadiwinata,
hidajat,
arsono , &
rekan
Parkerr
Randall -
Rama
Wendra
Parkerr
Randall -
Rama
Wendra
Anwar &
Rekan
Anwar &
Rekan
Anwar &
Rekan
10. ARNA EY –
Prasetio
Sarwoko &
Sandjaja
EY –
Prasetio
Sarwoko &
Sandjaja
EY –
Purwanto
no
Sarwoko
&
Sandjaja
KPMG -
Siddharta
& Widjaja
EY –
Purwantono
Sarwoko &
Sandjaja
EY –
Purwantono
Sarwoko &
Sandjaja
EY –
Purwanton
o
Suherman
& Surja
EY –
Purwantono
Suherman &
Surja
EY –
Purwantono
Suherman
& Surja
11. ASGR PWC –
Haryanto
Sahari dan
Rekan
PWC –
Haryanto
Sahari dan
Rekan
PWC –
Haryanto
Sahari dan
Rekan
PWC –
Haryanto
Sahari dan
Rekan
PWC –
Haryanto
Sahari dan
Rekan
PWC –
Haryanto
Sahari dan
Rekan
PWC –
Tanudiredj
a, Wibisana
& Rekan
PWC –
Tanudiredja,
Wibisana &
Rekan
PWC –
Tanudiredja
, Wibisana
& Rekan
-
82
12. ASII PWC –
Haryanto
Sahari dan
Rekan
PWC –
Haryanto
Sahari dan
Rekan
PWC –
Haryanto
Sahari dan
Rekan
PWC –
Haryanto
Sahari dan
Rekan
PWC –
Haryanto
Sahari dan
Rekan
PWC –
Haryanto
Sahari dan
Rekan
PWC –
Tanudiredj
a, Wibisana
& Rekan
PWC –
Tanudiredja,
Wibisana &
Rekan
PWC –
Tanudiredja
, Wibisana
& Rekan
13. AUTO Deloitte -
Hans
Tuanakotta
Mustoffa &
Halim
Deloitte-
Osman
Ramli Satrio
dan rekan
Deloitte-
Osman
Ramli
Satrio dan
rekan
PWC –
Haryanto
Sahari dan
Rekan
PWC –
Haryanto
Sahari dan
Rekan
PWC –
Haryanto
Sahari dan
Rekan
PWC –
Tanudiredj
a, Wibisana
& Rekan
PWC –
Tanudiredja,
Wibisana &
Rekan
PWC –
Tanudiredja
, Wibisana
& Rekan
14. BATA EY –
Prasetio
Sarwoko &
Sandjaja
EY –
Prasetio
Sarwoko &
Sandjaja
EY –
Purwanto
no
Sarwoko
&
Sandjaja
EY –
Purwantono
Sarwoko &
Sandjaja
EY –
Purwantono
Sarwoko &
Sandjaja
EY –
Purwantono
Sarwoko &
Sandjaja
EY –
Purwanton
o
Suherman
& Surja
EY –
Purwantono
Suherman &
Surja
EY –
Purwantono
Suherman
& Surja
15. BIMA KBS-
Koesbandij
ah, Beddy
Samsi &
Setiasih
KBS-
Koesbandija
h, Beddy
Samsi &
Setiasih
AF
rachman
&
soetjipto
ws
AF rachman
& soetjipto
ws
AF rachman
& soetjipto
ws
Sanusi,
supardi &
sorgiharto
Sanusi,
supardi &
sorgiharto
Sanusi,
supardi &
sorgiharto
Sanusi,
supardi &
sorgiharto
-
83
16. BRNA Deloitte -
Hans
Tuanakotta
Mustoffa &
Halim
DELOITTE
- Osman
Ramli Satrio
& Rekan
DELOITE-
Osman
Ramli
Satrio &
Rekan
Deloitte –
Osman Bing
Satrio &
Eny
Grant
Thornton –
Hendrawin
ata Gani &
Hidayat
Grant
Thornton –
Hendrawinat
a Gani &
Hidayat
Grant
Thornton –
Hendrawina
ta Gani &
Hidayat
Kreston
Internasiona
l -
Hendrawina
ta Eddy &
Siddharta
Kreston
Internasiona
l -
Hendrawina
ta Eddy &
Siddharta
17. BTON Deloitte -
Hans
Tuanakotta
Mustoffa &
Halim
Deloitte –
Osman
Ramli Satrio
& Rekan
Deloitte –
Osman
Ramli
Satrio &
Rekan
Deloitte –
Osman
Bing Satrio
& Rekan
Deloitte –
Osman Bing
Satrio &
Rekan
RSM AAJ-
Aryanto,Am
ir Jusuf,
Mawar &
Saptoto
RSM AAJ-
Aryanto,Am
ir Jusuf,
Mawar &
Saptoto
RSM AAJ-
Aryanto,Ami
r Jusuf,
Mawar &
Saptoto
RSM AAJ-
Aryanto,A
mir Jusuf,
Mawar &
Saptoto
18. BUDI Nexia Int –
Johan
Malonda
Astikska &
rekan
Nexia Int –
Johan
Malonda
Astikska &
rekan
Baker tilly
- Johan
Malonda
mustika &
rekan
Baker tilly -
Johan
Malonda
mustika &
rekan
Baker tilly -
Johan
Malonda
mustika &
rekan
Baker tilly -
Johan
Malonda
mustika &
rekan
Moore
Stephen –
Mulyamin
Sensi
Suryanto
Moore
Stephen –
Mulyamin
Sensi
Suryanto
Moore
Stephen –
Mulyamin
Sensi
Suryanto
19. CEKA DRS. A.
Salam Rauf
& Partner
SC
internation
al –
Kosasih &
Ernst &
Young-
Purwanton
o, Sarwoko
Ernst &
Young-
Purwantono,
Sarwoko &
Ernst &
Young-
Purwantono,
Sarwoko &
EY –
Purwanton
o
Suherman
EY –
Purwantono
Suherman &
Surja
EY –
Purwantono
Suherman
& Surja
-
84
Nurdiyama
n
& sandjojo sandjojo sandjojo & Surja
20. CTBN EY –
Prasetio
Sarwoko &
Sandjaja
EY –
Prasetio
Sarwoko &
Sandjaja
Ernst &
Young-
Purwanto
no,
Sarwoko
&
sandjaja
Ernst &
Young-
Purwantono,
Sarwoko &
sandjaja
Ernst &
Young-
Purwantono,
Sarwoko &
sandjaja
Ernst &
Young-
Purwantono,
Sarwoko &
sandjaja
EY –
Purwanton
o
Suherman
& Surja
EY –
Purwantono
Suherman &
Surja
EY –
Purwantono
Suherman
& Surja
21. DAVO Hidajat
Rahardjo
IBDO –
tanubrata
Yogi
Sibarani
Hananta
IBDO -
Tanubrata
sutanto
Sibarani
Nexia Int –
Kanaka
Puradiredj
a, Robert
Yogi ,
Suhartono
Albert
Silalahi &
rekan
BDO –
Tanubrata
Sutanto &
rekan
BDO –
Tanubrata
Sutanto
Fahmi &
rekan
Dbsd&a –
Doli,
Bambang ,
Sulistiyanto,
Dadang &
Ali
Dbsd&a –
Doli,
Bambang ,
Sulistiyanto
, Dadang &
Ali
22. DLTA Deloitte -
Hans
Tuanakotta
Mustoffa &
Halim
DELOITTE
- Osman
Ramli Satrio
& Rekan
DELOITT
E - Osman
Ramli
Satrio &
Rekan
DELOITT
E - Osman
bing Satrio
& Rekan
DELOITTE
- Osman
bing Satrio
& Rekan
DELOITTE -
Osman bing
Satrio &
Rekan
DELOITTE
- Osman
bing Satrio
& Rekan
DELOITTE -
Osman bing
Satrio &
Rekan
DELOITT
E - Osman
bing Satrio
& Eny
-
85
23. DPNS HMR –
Husni ,
Muchara
m , Rasidi
HMR –
Husni ,
Mucharam ,
Rasidi
HMR –
Husni ,
Mucharam
, Rasidi
HMR –
Husni ,
Mucharam ,
Rasidi
HMR –
Husni ,
Mucharam ,
Rasidi
Moore
Stephen –
Mulyamin
Sensi
Suryanto
PKF – Paul
hadiwinata,
hidajat,
arsono ,
ade fatma
& rekan
PKF – Paul
hadiwinata,
hidajat,
arsono , ade
fatma &
rekan
PKF – Paul
hadiwinata,
hidajat,
arsono , ade
fatma &
rekan
24. DVLA EY –
Prasetio
Sarwoko &
Sandjaja
EY –
Prasetio
Sarwoko &
Sandjaja
EY –
Purwanto
no
Sarwoko
&
Sandjaja
EY –
Purwantono
Sarwoko &
Sandjaja
EY –
Purwantono
Sarwoko &
Sandjaja
EY –
Purwantono
Sarwoko &
Sandjaja
EY –
Purwanton
o
Suherman
& Surja
EY –
Purwantono
Suherman &
Surja
EY –
Purwantono
Suherman
& Surja
25. EKAD KTF & D ,
Kanto
Tony
Frans &
Darmawa
n
KTF & D ,
Kanto Tony
Frans &
Darmawan
KTF & D ,
Kanto
Tony Frans
&
Darmawan
KTF & D ,
Kanto Tony
Frans &
Darmawan
KTF & D ,
Kanto Tony
Frans &
Darmawan
Morison
Internationa
l – Tjahjadi,
Pradhono &
Teramiharj
a
Morison
Internationa
l – Tjahjadi,
Pradhono &
Teramiharja
Morison
International
– Tjahjadi,
Pradhono &
Teramiharja
Morison
Internationa
l – Tjahjadi,
Pradhono &
Teramiharja
26. ERTX EY –
Prasetio
EY –
Prasetio
PKF –
Paul
PKF – Paul
hadiwinata,
PKF – Paul
hadiwinata,
PKF – Paul
hadiwinata,
PKF – Paul
hadiwinata,
PKF – Paul
hadiwinata,
PKF – Paul
hadiwinata,
-
86
Sarwoko &
Sandjaja
Sarwoko &
Sandjaja
hadiwinat
a, hidajat,
arsono , &
rekan
hidajat,
arsono , &
rekan
hidajat,
arsono , &
rekan
hidajat,
arsono , ade
fatma &
rekan
hidajat,
arsono , ade
fatma &
rekan
hidajat,
arsono , ade
fatma &
rekan
hidajat,
arsono , ade
fatma &
rekan
27. ETWA EY –
Prasetio
Sarwoko &
Sandjaja
EY –
Prasetio
Sarwoko &
Sandjaja
EY –
Purwanto
no
Sarwoko
&
Sandjaja
EY –
Purwantono
Sarwoko &
Sandjaja
EY –
Purwantono
Sarwoko &
Sandjaja
EY –
Purwantono
Sarwoko &
Sandjaja
RSM AAJ-
Aryanto,A
mir Jusuf,
Mawar &
Saptoto
Grant
Thormtom –
Gani
Mulyadi &
Handayani
Grant
Thormtom
– Gani
Mulyadi &
Handayani
28. FAST EY –
Prasetio
Sarwoko &
Sandjaja
EY –
Prasetio
Sarwoko &
Sandjaja
EY –
Purwanto
no
Sarwoko
&
Sandjaja
EY –
Purwantono
Sarwoko &
Sandjaja
EY –
Purwantono
Sarwoko &
Sandjaja
EY –
Purwantono
Sarwoko &
Sandjaja
EY –
Purwanton
o
Suherman
& Surja
EY –
Purwantono
Suherman &
Surja
EY –
Purwantono
Suherman
& Surja
29. FASW EY –
Prasetio
Sarwoko &
Sandjaja
EY –
Prasetio
Sarwoko &
Sandjaja
DELOITT
E - Osman
Ramli
Satrio &
DELOITT
E - Osman
bing Satrio
& Rekan
DELOITTE
- Osman
bing Satrio
& Rekan
DELOITTE -
Osman bing
Satrio &
Rekan
DELOITTE
- Osman
bing Satrio
& Rekan
DELOITTE -
Osman bing
Satrio &
Rekan
DELOITT
E - Osman
bing Satrio
& Eny
-
87
Rekan
30. GJTL Deloitte -
Hans
Tuanakotta
Mustoffa &
Halim
DELOITTE
- Osman
Ramli Satrio
& Rekan
DELOITE
- Osman
Ramli
Satrio &
Rekan
DELOITT
E - Osman
bing Satrio
& Rekan
DELOITTE
- Osman
bing Satrio
& Rekan
DELOITTE -
Osman bing
Satrio &
Rekan
DELOITTE
- Osman
bing Satrio
& Rekan
DELOITTE -
Osman bing
Satrio &
Rekan
DELOITT
E - Osman
bing Satrio
& Eny
31. HDTX Bismar,
Salmon &
rekan
Bismar,
Salmon &
rekan
Bismar,
Salmon &
rekan
Drs.
Yanuar
Mulyana
Bismar,
Muntalib &
Yunus
Doli ,
Bambang,
Sudamardji
& Dadang
Doli ,
Bambang,
Sudamardji
& Dadang
Doli ,
Bambang,
Sudamardji
& Dadang
Drs.
Bambang
Sudaryono
& rekan
32. HMSP EY –
Prasetio
Sarwoko &
Sandjaja
PWC –
Haryanto
Sahari dan
Rekan
PWC –
Haryanto
Sahari dan
Rekan
PWC –
Haryanto
Sahari dan
Rekan
PWC –
Tanudiredj
a, Wibisana
& Rekan
PWC –
Tanudireja,
Wibisana &
rekan
PWC –
Tanudireja,
Wibisana &
rekan
PWC –
Tanudireja,
Wibisana &
rekan
PWC –
Tanudireja,
Wibisana &
rekan
33. IGAR Deloitte -
Hans
Tuanakotta
Mustoffa &
Halim
DELOITT
E - Osman
Ramli
Satrio &
Rekan
RSM
AAJ-
Aryanto
Amir
Jusuf &
Mawar
RSM AAJ-
Aryanto
Amir Jusuf
& Mawar
RSM AAJ-
Aryanto
Amir Jusuf
& Mawar
RSM AAJ-
Aryanto
Amir Jusuf
Mawar &
Saptoto
RSM AAJ-
Aryanto
Amir Jusuf
Mawar &
Saptoto
RSM AAJ-
Aryanto
Amir Jusuf
Mawar &
Saptoto
RSM AAJ-
Aryanto
Amir Jusuf
Mawar &
Saptoto
-
88
34. IKAI Kosasih &
Nurdiyam
an
Kosasih &
Nurdiyaman
Kosasih &
Nurdiyama
n
Kosasih &
Nurdiyaman
Kosasih &
Nurdiyaman
Kosasih ,
Nurdiyaman
& Tjahjo
Griselda,
Wisnu &
Arum
Hadori
Sugiarto Adi
& rekan
Dbsd&a –
Doli,
Bambang ,
Sulistiyant
o, Dadang
& Ali
35. INAF HLB-
Hadori &
rekan
HLB-
Hadori &
rekan
HLB-
Hadori &
rekan
HLB-
Hadori &
rekan
HLB-
Hadori &
rekan
Husni,
Mucharam
& Rasidi
Husni,
Mucharam
& Rasidi
Husni,
Mucharam &
Rasidi
Kreston
Internation
al –
Hendrawin
ata Eddy
&
Siddharta
36. INAI Deloitte -
Hans
Tuanakotta
Mustoffa &
Halim
DELOITTE
- Osman
Ramli Satrio
& Rekan
RSM AAJ-
Aryanto
Amir Jusuf
& Mawar
RSM AAJ-
Aryanto
Amir Jusuf
& Mawar
PKF – Paul
hadiwinata,
hidajat,
arsono , &
rekan
PKF – Paul
hadiwinata,
hidajat,
arsono , ade
fatma &
rekan
PKF – Paul
hadiwinata,
hidajat,
arsono , ade
fatma &
rekan
PKF – Paul
hadiwinata,
hidajat,
arsono , ade
fatma &
rekan
PKF – Paul
hadiwinata,
hidajat,
arsono , ade
fatma &
rekan
37. INCI Dra. S. Dra. S. Dra. S. Dra. S. Dra. S. Dra. S. Hananta Hananta Hananta
-
89
Griselda Griselda Griselda Griselda Griselda Griselda Budianto &
rekan
Budianto &
rekan
Budianto &
rekan
38. INDF EY –
Prasetio,
Sarwoko &
Sandjaja
EY –
Prasetio,
Sarwoko &
Sandjaja
EY –
Purwanto
no
Sarwoko
&
Sandjaja
EY –
Purwantono
Sarwoko &
Sandjaja
EY –
Purwantono
Sarwoko &
Sandjaja
EY –
Purwantono
Sarwoko &
Sandjaja
EY –
Purwanton
o
Suherman
& Surja
EY –
Purwantono
Suherman &
Surja
EY –
Purwantono
Suherman
& Surja
39. INDS A.Krisnawa
n & rekan
A. Krisnawan
& rekan
Supoyo,
Eddy &
Rekan
Supoyo,
Eddy &
Rekan
Supoyo,
Eddy &
Rekan
SSS-
Supoyo,
sutjahjo,sub
yantara &
rekan
SSS-
Supoyo,
sutjahjo,sub
yantara &
rekan
SSS-
Supoyo,
sutjahjo,suby
antara &
rekan
Tanubrata
sutanto
fahmi &
rekan
40. INTA Moore
Stephens –
Dedy
Muliadi &
rekan
Moore
Stephens –
Dedy
Muliadi &
rekan
Moore
Stephen –
Mulyamin
Sensi
Suryanto
Moore
Stephen –
Mulyamin
Sensi
Suryanto
Moore
Stephen –
Mulyamin
Sensi
Suryanto
Moore
Stephen –
Mulyamin
Sensi
Suryanto
Moore
Stephen –
Mulyamin
Sensi
Suryanto
DELOITTE
- Osman
bing Satrio
& Rekan
DELOITT
E - Osman
bing Satrio
& Eny
41. INTD Nexia Int –
Johan
Nexia Int –
Johan
Alliott -
Rasin,
Alliott -
Rasin,
Arsyad &
rekan
Arsyad &
rekan
Baker Tily
Internation
Richard
Risambessy
Richard
Risambessy
-
90
Malonda
Astika &
rekan
Malonda
Astika &
rekan
Ichwan &
rekan
Ichwan &
rekan
al – Joham
Malonda
Mustika &
rekan
& rekan & rekan
42. INTP EY –
Prasetio
Sarwoko &
Sandjaja
EY –
Prasetio
Sarwoko &
Sandjaja
EY –
Purwanto
no
Sarwoko
&
Sandjaja
EY –
Purwantono
Sarwoko &
Sandjaja
EY –
Purwantono
Sarwoko &
Sandjaja
EY –
Purwantono
Sarwoko &
Sandjaja
EY –
Purwanton
o
Suherman
& Surja
EY –
Purwantono
Suherman &
Surja
EY –
Purwantono
Suherman
& Surja
43. JECC Deloitte -
Hans
Tuanakotta
Mustoffa &
Halim
IBDO –
tanubrata
Yogi
Sibarani
Hananta
IBDO -
Tanubrata
sutanto
fibarani
IBDO -
Tanubrata
sutanto &
rekan
IBDO -
Tanubrata
sutanto &
rekan
IBDO -
Tanubrata
sutanto &
rekan
IBDO -
Tanubrata
sutanto
fahmi &
rekan
IBDO -
Tanubrata
sutanto fahmi
& rekan
IBDO -
Tanubrata
sutanto
fahmi &
rekan
44. JKSW Heliantono
& rekan
Heliantono
& rekan
S. Mannan,
Sofwan ,
Adnan &
rekan
S. Mannan,
Sofwan ,
Adnan &
rekan
ARH& J –
Achmad ,
rasyid,
hisbullah &
jerry
ARH& J –
Achmad ,
rasyid,
hisbullah &
jerry
ARH& J –
Achmad ,
rasyid,
hisbullah &
jerry
Muhammad
Sofwan &
rekan
Parker
randall –
Gideon
Ikhwan
Sofwan
-
91
45. JPRS EY –
Prasetio
Sarwoko &
Sandjaja
DELOITTE
- Osman
Ramli Satrio
& Rekan
DELOITT
E - Osman
Ramli
Satrio &
Rekan
DELOITT
E - Osman
bing Satrio
& Rekan
DELOITTE
- Osman
bing Satrio
& Rekan
RSM AAJ-
Aryanto,Am
ir Jusuf,
Mawar &
Saptoto
RSM AAJ-
Aryanto,Am
ir Jusuf,
Mawar &
Saptoto
RSM AAJ-
Aryanto,Ami
r Jusuf,
Mawar &
Saptoto
RSM AAJ-
Aryanto,A
mir Jusuf,
Mawar &
Saptoto
46. KAEF EY –
Prasetio
Sarwoko &
Sandjaja
Alliott -
Rasin,
Ichwan &
rekan
Parker
Randall –
Rama
wendra
Parker
Randall –
Rama
wendra
Parker
Randall –
Rama
wendra
Parker
Randall –
Rama
wendra
Grant
Thornton –
Hendrawin
ta gani &
hidayat
Kreston
Internationa
l –
Hendrawina
ta Eddy &
Siddharta
Kreston
Internationa
l –
Hendrawina
ta Eddy &
Siddharta
47. KBLI DELOITT
E - Osman
Ramli
Satrio &
Rekan
DELOITTE
- Osman
Ramli Satrio
& Rekan
DELOITT
E - Osman
Ramli
Satrio &
Rekan
DELOITT
E - Osman
bing Satrio
& Rekan
DELOITTE
- Osman
bing Satrio
& Rekan
DELOITTE -
Osman bing
Satrio &
Rekan
DELOITTE
- Osman
bing Satrio
& Rekan
DELOITTE -
Osman bing
Satrio &
Rekan
DELOITT
E - Osman
bing Satrio
& Eny
48. KBLM WBI – Drs.
Wirawan &
Rekan
WBI – Drs.
Wirawan &
Rekan
WBI – Drs.
Wirawan &
Rekan
Nexia Int-
Kanaka
Puradiredj
a,
Nexia Int-
Kanaka
Puradiredja,
Suhartono
Dbsd&a –
doli,
bambang,
sulitiyanto,
Dbsd&a –
doli,
bambang,
sulitiyanto,
Dbsd&a –
doli,
bambang,
sulitiyanto,
Crowe
Horwath –
Kosasih,
nurdiyama
-
92
Suhartono dadang &
ali
dadang &
ali
dadang & ali n , tjahjo &
rekan
49. KBRI Terdaftar
2008
Parker
Randall –
Rama
wendra
MOZA –
Drs. Moch.
Zainudin
UHY –
Hananta
budianto &
rekan
UHY –
Hananta
budianto &
rekan
UHY –
Hananta
budianto &
rekan
50. KDSI SC INT –
Kosasih &
Nurdiyama
n
SC INT –
Kosasih &
Nurdiyaman
SC INT –
Kosasih &
Nurdiyama
n
Geneva
Group –
Kosasih &
Nurdiyama
n
Geneva
Group –
Kosasih &
Nurdiyaman
Geneva
Group –
Kosasih &
Nurdiyaman
Crowe
Horwath –
Kosasih,
nurdiyama
n , tjahjo &
rekan
Crowe
Horwath –
Kosasih,
nurdiyaman ,
tjahjo &
rekan
Crowe
Horwath –
Kosasih,
nurdiyaman
, tjahjo &
rekan
51. KIAS Rasin
Tarigan
Nexia Int-
Kanaka
Puradiredj
a,
Suhartono
JAS –
Jamaludin,
ardi ,
sukimto &
rekan
JAS –
Jamaludin,
ardi ,
sukimto &
rekan
JAS –
Jamaludin,
ardi ,
sukimto &
rekan
JAS –
Jamaludin,
ardi ,
sukimto &
rekan
52. KICI Deloitte -
Hans
Tuanakotta
DELOITE -
Osman
Ramli Satrio
DELOITE
- Osman
Ramli
PKF – Paul
hadiwinata,
hidajat,
PKF – Paul
hadiwinata,
hidajat,
PKF – Paul
hadiwinata,
hidajat,
PKF – Paul
hadiwinata,
hidajat,
PKF – Paul
hadiwinata,
hidajat,
PKF – Paul
hadiwinata,
hidajat,
-
93
Mustoffa &
Halim
& Rekan Satrio &
Rekan
arsono , &
rekan
arsono , &
rekan
arsono , ade
fatma &
rekan
arsono , ade
fatma &
rekan
arsono , ade
fatma &
rekan
arsono , &
rekan
53. KLBF EY –
Prasetio
Sarwoko &
Sandjaja
EY –
Prasetio
Sarwoko &
Sandjaja
EY –
Purwanto
no
Sarwoko
&
Sandjaja
EY –
Purwantono
Sarwoko &
Sandjaja
EY –
Purwantono
Sarwoko &
Sandjaja
EY –
Purwantono
Sarwoko &
Sandjaja
EY –
Purwanton
o
Suherman
& Surja
EY –
Purwantono
Suherman &
Surja
EY –
Purwantono
Suherman
& Surja
54. KONI EY –
Prasetio
Sarwoko &
Sandjaja
EY –
Prasetio
Sarwoko &
Sandjaja
EY –
Purwanto
no
Sarwoko
&
Sandjaja
EY –
Purwantono
Sarwoko &
Sandjaja
EY –
Purwantono
Sarwoko &
Sandjaja
EY –
Purwantono
Sarwoko &
Sandjaja
EY –
Purwanton
o
Suherman
& Surja
EY –
Purwantono
Suherman &
Surja
EY –
Purwantono
Suherman
& Surja
55. LION EY –
Prasetio,
Sarwoko &
Sandjaja
EY –
Prasetio,
Sarwoko &
Sandjaja
Kosasih &
Nurdiyam
an
Geneva
Group Int –
Kosasih &
Nurdiyaman
Geneva
Group Int –
Kosasih &
Nurdiyaman
Geneva
Group Int –
Kosasih &
Nurdiyaman
Crowe
Horwath –
Kosasih,
nurdiyama
n , tjahjo &
Crowe
Horwath –
Kosasih,
nurdiyaman ,
tjahjo &
Crowe
Horwath –
Kosasih,
nurdiyaman
, tjahjo &
-
94
rekan rekan rekan
56. LMPI EY –
Prasetio
Sarwoko &
Sandjaja
EY –
Prasetio
Sarwoko &
Sandjaja
EY –
Purwanton
o Sarwoko
& Sandjaja
EY –
Purwantono
Sarwoko &
Sandjaja
ADI
JIMMY
ARTHAW
AN
HLB –
Hadori
sugiarto adi
& rekan
HLB –
Hadori
sugiarto adi
& rekan
HLB –
Hadori
sugiarto adi
& rekan
HLB –
Hadori
sugiarto adi
& rekan
57. LMSH EY –
Prasetio
Sarwoko &
Sandjaja
EY –
Prasetio,
Sarwoko &
Sandjaja
Kosasih &
Nurdiyam
an
Geneva
Group Int –
Kosasih &
Nurdiyaman
Geneva
Group Int –
Kosasih &
Nurdiyaman
Geneva
Group Int –
Kosasih &
Nurdiyaman
Crowe
Horwath –
Kosasih,
nurdiyama
n , tjahjo &
rekan
Crowe
Horwath –
Kosasih,
nurdiyaman ,
tjahjo &
rekan
Crowe
Horwath –
Kosasih,
nurdiyaman
, tjahjo &
rekan
58. LPIN PKF –
Paul
hadiwinat
a, hidajat,
arsono &
rekan
PKF – Paul
hadiwinata,
hidajat,
arsono &
rekan
PKF – Paul
hadiwinata,
hidajat,
arsono &
rekan
PKF – Paul
hadiwinata,
hidajat,
arsono &
rekan
PKF – Paul
hadiwinata,
hidajat,
arsono &
rekan
PKF – Paul
hadiwinata,
hidajat,
arsono,ade
fatma &
rekan
PKF – Paul
hadiwinata,
hidajat,
arsono,ade
fatma &
rekan
PKF – Paul
hadiwinata,
hidajat,
arsono,ade
fatma &
rekan
PKF – Paul
hadiwinata,
hidajat,
arsono,ade
fatma &
rekan
59. LTLS EY –
Prasetio
Sarwoko &
EY –
Prasetio
Sarwoko &
EY –
Purwanto
no
EY –
Purwantono
Sarwoko &
EY –
Purwantono
Sarwoko &
EY –
Purwantono
Sarwoko &
EY –
Purwanton
o
EY –
Purwantono
Suherman &
EY –
Purwantono
Suherman
-
95
Sandjaja Sandjaja Sarwoko
&
Sandjaja
Sandjaja Sandjaja Sandjaja Suherman
& Surja
Surja
& Surja
60. MDRN EY –
Prasetio
Sarwoko &
Sandjaja
EY –
Prasetio
Sarwoko &
Sandjaja
EY –
Purwanto
no
Sarwoko
&
Sandjaja
EY –
Purwantono
Sarwoko &
Sandjaja
EY –
Purwantono
Sarwoko &
Sandjaja
EY –
Purwantono
Sarwoko &
Sandjaja
EY –
Purwanton
o
Suherman
& Surja
EY –
Purwantono
Suherman &
Surja
EY –
Purwantono
Suherman
& Surja
61. MERK KPMG -
Siddharta
Siddharta
& Widjaja
KPMG -
Siddharta
Siddharta &
Widjaja
KPMG -
Siddharta
Siddharta
& Widjaja
KPMG -
Siddharta
Siddharta &
Widjaja
KPMG -
Siddharta
& Widjaja
KPMG -
Siddharta &
Widjaja
KPMG -
Siddharta &
Widjaja
KPMG -
Siddharta &
Widjaja
KPMG -
Siddharta &
Widjaja
62. MLIA Deloitte -
Hans
Tuanakotta
Mustoffa &
Halim
DELOITTE
- Osman
Ramli Satrio
& Rekan
DELOITT
E - Osman
Ramli
Satrio &
Rekan
DELOITT
E - Osman
bing Satrio
& Rekan
DELOITTE
- Osman
bing Satrio
& Rekan
DELOITTE -
Osman bing
Satrio &
Rekan
DELOITTE
- Osman
bing Satrio
& Rekan
DELOITTE -
Osman bing
Satrio &
Rekan
DELOITT
E - Osman
bing Satrio
& Eny
-
96
63. MLPL RSM AAJ-
Aryanto,A
mir Jusuf,
& Mawar
RSM AAJ-
Aryanto,Am
ir Jusuf, &
Mawar
RSM AAJ-
Aryanto,A
mir Jusuf,
& Mawar
RSM AAJ-
Aryanto,Am
ir Jusuf, &
Mawar
RSM AAJ-
Aryanto,Am
ir Jusuf, &
Mawar
RSM AAJ-
Aryanto,Am
ir Jusuf,
Mawar &
Saptoto
RSM AAJ-
Aryanto,Am
ir Jusuf,
Mawar &
Saptoto
RSM AAJ-
Aryanto,Ami
r Jusuf,
Mawar &
Saptoto
RSM AAJ-
Aryanto,A
mir Jusuf,
Mawar &
Saptoto
64. MRAT EY –
Prasetio
Sarwoko &
Sandjaja
SC Int -
Kosasih &
Nurdiyama
n
SC Int -
Kosasih &
Nurdiyama
n
Geneva
Group Int –
Kosasih &
Nurdiyaman
Geneva
Group Int –
Kosasih &
Nurdiyaman
Geneva
Group Int –
Kosasih &
Nurdiyaman
Crowe
Horwath –
Kosasih,
nurdiyama
n , tjahjo &
rekan
Crowe
Horwath –
Kosasih,
nurdiyaman ,
tjahjo &
rekan
Crowe
Horwath –
Kosasih,
nurdiyaman
, tjahjo &
rekan
65. MTDL DELOITT
E - Osman
Ramli
Satrio &
Rekan
DELOITTE
- Osman
Ramli Satrio
& Rekan
DELOITT
E - Osman
Ramli
Satrio &
Rekan
DELOITT
E - Osman
bing Satrio
& Rekan
DELOITTE
- Osman
bing Satrio
& Rekan
DELOITTE -
Osman bing
Satrio &
Rekan
DELOITTE
- Osman
bing Satrio
& Rekan
DELOITTE -
Osman bing
Satrio &
Rekan
DELOITT
E - Osman
bing Satrio
& Eny
66. MYOR Deloitte –
Hans
Tuanakotta
Mustofa &
Deloitte –
Hans
Tuanakotta
Mustofa &
Moore
stephens –
mulyamin
sensi
Moore
stephens –
mulyamin
sensi
Moore
stephens –
mulyamin
sensi
Moore
stephens –
mulyamin
sensi
Moore
stephens –
mulyamin
sensi
Moore
stephens –
mulyamin
sensi
Moore
stephens –
mulyamin
sensi
-
97
Halim Halim suryanto suryanto suryanto suryanto suryanto suryanto
&Lianny
suryanto
&Lianny
67. MYRX BDO –
Tanubrata
Yogi
Sibarani
Hananta
BDO –
Tanubrata
Yogi
Sibarani
Hananta
BDO –
tanubrata
Sutanta
Sibarani
Drs
Bernardi &
Rekan
ISS -
ISHAK,
SALEH,
SOEWON
DO &
REKAN
Richard
Risambessy
& rekan
ARH& J –
Achmad ,
rasyid,
hisbullah &
jerry
ARH& J –
Achmad ,
rasyid,
hisbullah &
jerry
Kreston
Internation
al –
Hendrawin
ata Eddy
&
Siddharta
68. MYTX Deloitte –
Hans
Tuanakotta
Mustofa &
Halim
DELOITT
E - Osman
Ramli
Satrio &
Rekan
Moore
Stephen –
mulyamin
sensi
suryanto
Moore
Stephen –
mulyamin
sensi
suryanto
Moore
Stephen –
mulyamin
sensi
suryanto
Moore
Stephen –
mulyamin
sensi
suryanto
Moore
Stephen –
mulyamin
sensi
suryanto
Moore
Stephen –
mulyamin
sensi
suryanto &
Lianny
Moore
Stephen –
mulyamin
sensi
suryanto &
Lianny
69. NIPS Andi ,
Arifin,
Amita,Wis
nu &
Rekan
ISS -
ISHAK,
SALEH,
SOEWOND
O &
ISS -
ISHAK,
SALEH,
SOEWON
DO &
ISS -
ISHAK,
SALEH,
SOEWOND
O &
Darmenta
& Tjahjo
Crowe
Horwath-
Geneva
Group –
Kosasih,
Muhaemin EuraAudit
Internationa
l – BWP-
Budiman,
wawan,
EuraAudit
Internationa
l – BWP-
Budiman,
wawan,
-
98
REKAN REKAN REKAN nurdiyaman
, tjahjo &
rekan
pamudji dan
rekan
pamudji dan
rekan
70. PBRX Drs
Thomas,
Trisno,
Hendang &
rekan
Drs
Thomas,
Trisno,
Hendang &
rekan
Baker Tilly
Int – Drs.
Thomas,
Lesmana,
Henky &
rekan
PKF – Paul
hadiwinata,
hidajat,
arsono , &
rekan
PKF – Paul
hadiwinata,
hidajat,
arsono &
rekan
PKF – Paul
hadiwinata,
hidajat,
arsono &
rekan
PKF – Paul
hadiwinata,
hidajat,
arsono &
rekan
Dbsd&a –
doli,
bambang,
sulitiyanto,
dadang &
ali
Dbsd&a –
doli,
bambang,
sulitiyanto,
dadang &
ali
71. PICO Nexia Int –
Johan
Malonda
Astika &
rekan
Bayudi watu
& rekan
Bayudi
watu &
rekan
Bayudi watu
& rekan
Dbs & d –
doli,
Bambang
Sudarmaji
& Dadang
Dbs & d –
doli,
Bambang
Sudarmaji &
Dadang
Dbs & d –
doli,
Bambang
Sudarmaji
& Dadang
ARH & J –
Achmad ,
Rasyid,
Hisbullah &
Jerry
Audit
Aliance
internation
al –
Griselda,
wisnu &
arum
72. PRAS Adi Jimmy
Arthawan
Adi Jimmy
Arthawan
Adi Jimmy
Arthawan
Drs Hartono ARH & J –
Achmad ,
rasyid ,
hisbullah &
ARH & J –
Achmad ,
rasyid ,
hisbullah &
BMY –
Bismar,
muntalib &
yunus
PKF – Paul
hadiwinata,
hidajat,
arsono , ade
PKF – Paul
hadiwinata,
hidajat,
arsono , ade
-
99
jerry jerry fatma &
rekan
fatma &
rekan
73. PSDN EY –
Prasetio
Sarwoko &
Sandjaja
EY –
Prasetio
Sarwoko &
Sandjaja
EY –
Purwanto
no
Sarwoko
&
Sandjaja
EY –
Purwantono
Sarwoko &
Sandjaja
EY –
Purwantono
Sarwoko &
Sandjaja
EY –
Purwantono
Sarwoko &
Sandjaja
EY –
Purwanton
o
Suherman
& Surja
EY –
Purwantono
Suherman &
Surja
EY –
Purwantono
Suherman
& Surja
74. PTSP RSM AAJ-
Aryanto,A
mir Jusuf,
Mawar
RSM AAJ-
Aryanto,Am
ir Jusuf,
Mawar
RSM AAJ-
Aryanto,A
mir Jusuf,
Mawar
RSM AAJ-
Aryanto,Am
ir Jusuf,
Mawar
RSM AAJ-
Aryanto,Am
ir Jusuf,
Mawar
RSM AAJ-
Aryanto,Am
ir Jusuf,
Mawar &
Saptoto
RSM AAJ-
Aryanto,Am
ir Jusuf,
Mawar &
Saptoto
RSM AAJ-
Aryanto,Ami
r Jusuf,
Mawar &
Saptoto
RSM AAJ-
Aryanto,A
mir Jusuf,
Mawar &
Saptoto
75. PYFA EY –
Prasetio
Sarwoko &
Sandjaja
BDO -
Tanubrata
Yogi
Sibarani
Hananta
BDO -
Tanubrata
Sutanto
Sibarani
BDO -
Tanubrata
Sutanto
Sibarani
BDO -
Tanubrata
Sutanto &
rekan
BDO -
Tanubrata
Sutanto &
rekan
BDO -
Tanubrata
Sutanto
Fahmi &
rekan
BDO -
Tanubrata
Sutanto
Fahmi &
rekan
BDO -
Tanubrata
Sutanto
Fahmi &
rekan
76. RDTX Nexia Int -
Johan
Nexia Int -
Johan
Nexia Int -
Johan
Baker Tily
Internationa
Baker Tily
Internationa
Baker Tily
International
Baker Tily
Internation
Baker Tily
International
Baker Tily
Internationa
-
100
Malonda
Astika &
rekan
Malonda
Astika &
rekan
Malonda
Astika &
rekan
l – Johan
Malonda
Astika &
rekan
l – Johan
Malonda
Astika &
rekan
– Johan
Malonda
Astika &
rekan
al – Johan
Malonda
Mustika &
rekan
– Johan
Malonda
Mustika &
rekan
l – Johan
Malonda
Mustika &
rekan
77. RICY Nexia Int -
Johan
Malonda
Astika &
rekan
Nexia Int -
Johan
Malonda
Astika &
rekan
Grant
Thornton
Hendrawi
nata
Grant
Thornton
Hendrawina
ta
Grant
Thornton
Hendrawina
ta
JSA –
Joachim
sulistyo &
rekan
JSA –
Joachim
sulistyo &
rekan
JSA –
Joachim
sulistyo &
rekan
JSA –
Joachim
sulistyo &
rekan
78. RMBA DELOITT
E – Hans
Tuanakotta
Mustofa &
Halim
DELOITTE
- Osman
Ramli Satrio
& Rekan
DELOITT
E - Osman
Ramli
Satrio &
Rekan
DELOITT
E - Osman
bing Satrio
& Rekan
DELOITTE
- Osman
bing Satrio
& Rekan
DELOITTE -
Osman bing
Satrio &
Rekan
PWC –
Tanudireja,
Wibisana
& rekan
PWC –
Tanudireja,
Wibisana &
rekan
PWC –
Tanudireja,
Wibisana &
rekan
79. SAIP Santoso Santoso Santoso Yansen
Pasaribu
DFK –
Anwar &
rekan
DFK –
Anwar &
rekan
DFK –
Anwar &
rekan
DFK –
Anwar &
rekan
DFK –
Anwar &
rekan
80. SCCO Herman
Dody &
Drs.
Wirawan
Drs.
Wirawan
Drs.
Wirawan
Drs.
Wirawan
Drs.
Wirawan
Dbs&d –
Doli,
Dbs&d –
Doli,
Crowe
-
101
Tanumihar
dja
Bambang,
sudarmadji
& dadang
Bambang,
sudarmadji &
dadang
Horwart –
Kosasih
Nurdiyama
n Tjahjo &
rekan
81. SCPI Deloitte –
Hans
Tuanakott
a Mustofa
& Halim
DELOITT
E - Osman
Ramli
Satrio &
Rekan
DELOITT
E - Osman
Ramli
Satrio &
Rekan
DELOITT
E - Osman
bing Satrio
& Rekan
DELOITTE
- Osman
bing Satrio
& Rekan
PWC –
Tanudireja,
Wibisana &
rekan
PWC –
Tanudireja,
Wibisana &
rekan
PWC –
Tanudireja,
Wibisana &
rekan
PWC –
Tanudireja,
Wibisana &
rekan
82. SIAP Terdaftar
2008
Tjahjadi,
Pradono &
termihardj
a
Tjahjadi,
Pradono &
termihardja
Drs, Basri
Hardjosum
arto
Drs, Basri
Hardjosumar
to
Drs, Basri
Hardjosuma
rto
83. SIMA Drs. Anwar
BAP
Drs. Anwar
BAP
Drs. Anwar
BAP
Yansen
Pasaribu
Yansen
Pasaribu
Budiman ,
wawan,
pamudji &
rekan
ARH&J –
Achmad,
Rasyid,
Hisbullah
ARH&J –
Achmad,
Rasyid,
Hisbullah &
ARH&J –
Achmad,
Rasyid,
Hisbullah &
-
102
& Jerry Jerry Jerry
84. SKLT Dr.
Soegeng,
Junaedi,
Chairul &
Rekan
PKF –
Paul
Hadiwinat
a ,
Hidajat,
Arsono &
Rekan
PKF – Paul
Hadiwinata
, Hidajat,
Arsono &
Rekan
PKF – Paul
Hadiwinata
, Hidajat,
Arsono &
Rekan
PKF – Paul
Hadiwinata
, Hidajat,
Arsono, Ade
Fatma &
Rekan
PKF – Paul
Hadiwinata
, Hidajat,
Arsono,
Ade Fatma
& Rekan
PKF – Paul
Hadiwinata ,
Hidajat,
Arsono, Ade
Fatma &
Rekan
PKF – Paul
Hadiwinata
, Hidajat,
Arsono,
Ade Fatma
& Rekan
85. SMAR EY –
Prasetio
Sarwoko &
Sandjaja
Moore
Stephen –
Dedy
Muliadi &
rekan
Moore
Stephen –
mulyamin
sensi
suryanto
Moore
Stephen –
mulyamin
sensi
suryanto
Moore
Stephen –
mulyamin
sensi
suryanto
Moore
Stephen –
mulyamin
sensi
suryanto
Moore
Stephen –
mulyamin
sensi
suryanto
Moore
Stephen –
mulyamin
sensi
suryanto &
Lianny
Moore
Stephen –
mulyamin
sensi
suryanto &
Lianny
86. SMCB DELOITTE
- Osman
Ramli Satrio
& Rekan
EY –
Purwanto
no
Sarwoko
&
Sandjaja
EY –
Purwantono
Sarwoko &
Sandjaja
EY –
Purwantono
Sarwoko &
Sandjaja
EY –
Purwantono
Sarwoko &
Sandjaja
EY –
Purwanton
o
Suherman
& Surja
EY –
Purwantono
Suherman &
Surja
EY –
Purwantono
Suherman
& Surja
-
103
87. SMGR Drs.
Muhamma
d Jusuf
Wibisana
Drs.
Muhammad
Jusuf
Wibisana
PWC –
Haryanto
Sahari dan
Rekan
EY –
Purwanton
o Sarwoko
& Sandjaja
EY –
Purwantono
Sarwoko &
Sandjaja
EY –
Purwantono
Sarwoko &
Sandjaja
EY –
Purwanton
o
Suherman
& Surja
EY –
Purwantono
Suherman &
Surja
EY –
Purwantono
Suherman
& Surja
88. SMSM Dedy
Zeinirwan
Santosa
Fitradewata
Teramihardj
a
Fitradewata
Tera
mihardja
Fitradewata
Tera
mihardja
Morison
internasion
al –
Tjahjadi,
Pradhono
&
Teramihar
dja
Morison
internasional
– Tjahjadi,
Pradhono &
Teramihardja
Morison
internasiona
l – Tjahjadi,
Pradhono &
Teramihardj
a
Rodl &
Partner –
Teramiharj
a, Pradhono
&Chandra
Rodl &
Partner –
Teramiharja
, Pradhono
&Chandra
89. SPMA Adi jimmy
arthawan
Adi jimmy
arthawan
Adi jimmy
arthawan
Adi jimmy
arthawan
Adi jimmy
arthawan
HLB –
Hadori
sugiarto adi
& rekan
HLB –
Hadori
sugiarto adi
& rekan
HLB –
Hadori
sugiarto adi
& rekan
HLB –
Hadori
sugiarto adi
& rekan
90. SQBI PWC –
Haryanto
DELOITT
E - Osman
DELOITT
E - Osman
DELOITTE
- Osman
DELOITTE -
Osman bing
PWC –
Tanudireja,
PWC –
Tanudireja,
PWC –
Tanudireja,
-
104
Sahari dan
Rekan
Ramli
Satrio &
Rekan
bing Satrio
& Rekan
bing Satrio
& Rekan
Satrio &
Rekan
Wibisana
& rekan
Wibisana &
rekan
Wibisana &
rekan
91. SRSN Dedy
Sukrisnidi
RSM
AAJ-
Aryanto,A
mir Jusuf,
Mawar
RSM AAJ-
Aryanto,Am
ir Jusuf,
Mawar
RSM AAJ-
Aryanto,Am
ir Jusuf,
Mawar
RSM AAJ-
Aryanto,Am
ir Jusuf,
Mawar &
Saptoto
RSM AAJ-
Aryanto,Am
ir Jusuf,
Mawar &
Saptoto
RSM AAJ-
Aryanto,Ami
r Jusuf,
Mawar &
Saptoto
RSM AAJ-
Aryanto,A
mir Jusuf,
Mawar &
Saptoto
92. STTP Haryono,
Adi &
Agus
Adi Jimmy
Arthawan
Adi Jimmy
Arthawan
Adi Jimmy
Arthawan
Adi Jimmy
Arthawan
RSM AAJ-
Aryanto,Am
ir Jusuf,
Mawar &
Saptoto
RSM AAJ-
Aryanto,Am
ir Jusuf,
Mawar &
Saptoto
HLB –
Hadori
sugiarto adi
& rekan
HLB –
Hadori
sugiarto adi
& rekan
93. SULI EY –
Prasetio
Sarwoko &
Sandjaja
EY –
Prasetio
Sarwoko &
Sandjaja
EY –
Purwanto
no
Sarwoko
&
Sandjaja
EY –
Purwantono
Sarwoko &
Sandjaja
EY –
Purwantono
Sarwoko &
Sandjaja
EY –
Purwantono
Sarwoko &
Sandjaja
EY –
Purwanton
o
Suherman
& Surja
EY –
Purwantono
Suherman &
Surja
EY –
Purwantono
Suherman
& Surja
94. TBLA Moore Moore Moore Moore Moore Moore Moore Moore Moore
-
105
Stephen –
Dedy
Muliadi &
rekan
Stephen –
Dedy
Muliadi &
rekan
Stephen –
mulyamin
sensi
suryanto
Stephen –
mulyamin
sensi
suryanto
Stephen –
mulyamin
sensi
suryanto
Stephen –
mulyamin
sensi
suryanto
Stephen –
mulyamin
sensi
suryanto &
Lianny
Stephen –
mulyamin
sensi
suryanto &
Lianny
Stephen –
mulyamin
sensi
suryanto &
Lianny
95. TCID Hans
Tuanakotta
Mustofa &
Halim
DELOITTE
- Osman
Ramli Satrio
& Rekan
DELOITT
E - Osman
Ramli
Satrio &
Rekan
DELOITT
E - Osman
bing Satrio
& Rekan
DELOITTE
- Osman
bing Satrio
& Rekan
DELOITTE -
Osman bing
Satrio &
Rekan
DELOITTE
- Osman
bing Satrio
& Rekan
DELOITTE -
Osman bing
Satrio &
Rekan
DELOITT
E - Osman
bing Satrio
& Eny
96. TIRA Deloitte -
Hans
Tuanakotta
Mustoffa &
Halim
EY –
Prasetio
Sarwoko &
Sandjaja
EY –
Purwanton
o Sarwoko
& Sandjaja
Jimmy
Budhi &
Rekan
Jimmy
Budhi &
Rekan
MAZARS –
Tjiendradja
ja &
handoko
tomo
MAZARS –
Tjiendradjaj
a &
handoko
tomo
MAZARS –
Tjiendradjaja
& handoko
tomo
MAZARS –
Tjiendradjaj
a &
handoko
tomo
97. TIRT Morison
Int –
Junarto
Tjahjadi
BAP
Morison Int
– Junarto
Tjahjadi
BAP
Morison
Int –
Junarto
Tjahjadi
BAP
Kanto,
Tony,
Frans &
Darmawan
Ngurah
Arya &
Rekan
Joachim
Sulistyo &
rekan
Joachim
Sulistyo &
rekan
Joachim
Sulistyo &
rekan
Pieter,
Umays &
rekan
-
106
98. TOTO EY –
Prasetio
Sarwoko &
Sandjaja
EY –
Prasetio
Sarwoko &
Sandjaja
EY –
Purwanto
no
Sarwoko
&
Sandjaja
EY –
Purwantono
Sarwoko &
Sandjaja
EY –
Purwantono
Sarwoko &
Sandjaja
EY –
Purwantono
Sarwoko &
Sandjaja
EY –
Purwanton
o
Suherman
& Surja
EY –
Purwantono
Suherman &
Surja
EY –
Purwantono
Suherman
& Surja
99. TRST EY –
Prasetio
Sarwoko &
Sandjaja
EY –
Prasetio
Sarwoko &
Sandjaja
EY –
Purwanto
no
Sarwoko
&
Sandjaja
EY –
Purwantono
Sarwoko &
Sandjaja
EY –
Purwantono
Sarwoko &
Sandjaja
EY –
Purwantono
Sarwoko &
Sandjaja
EY –
Purwanton
o
Suherman
& Surja
EY –
Purwantono
Suherman &
Surja
EY –
Purwantono
Suherman
& Surja
100. TSPC EY –
Prasetio
Sarwoko &
Sandjaja
EY –
Prasetio
Sarwoko &
Sandjaja
EY –
Purwanton
o Sarwoko
& Sandjaja
BDO –
Tanubrata
Sutanto &
rekan
BDO –
Tanubrata
Sutanto &
rekan
BDO –
Tanubrata
Sutanto &
rekan
BDO –
Tanubrata
Sutanto
Fahmi &
rekan
BDO –
Tanubrata
Sutanto &
rekan
BDO –
Tanubrata
Sutanto &
rekan
101. TURI PWC –
Haryanto
Sahari dan
PWC –
Haryanto
Sahari dan
PWC –
Haryanto
Sahari dan
PWC –
Haryanto
Sahari dan
PWC –
Haryanto
Sahari dan
PWC –
Tanudireja,
Wibisana &
PWC –
Tanudireja,
Wibisana &
PWC –
Tanudireja,
Wibisana &
PWC –
Tanudireja,
Wibisana &
-
107
Rekan Rekan Rekan Rekan Rekan rekan rekan rekan rekan
102. ULTJ Bambang
Budi
Tresno
Bambang
Budi Tresno
KBS –
Koesbandi
jah, beddy
samsi ,
setiasih
KBS –
Koesbandija
h, beddy
samsi ,
setiasih
KBS –
Koesbandija
h, beddy
samsi ,
setiasih
KBS –
Koesbandija
h, beddy
samsi ,
setiasih
KBS –
Koesbandija
h, beddy
samsi ,
setiasih
KBS –
Koesbandija
h, beddy
samsi ,
setiasih
Bambang
Budi
Trisno
103. UNTR
–
PWC –
Haryanto
Sahari dan
Rekan
PWC –
Haryanto
Sahari dan
Rekan
PWC –
Haryanto
Sahari dan
Rekan
PWC –
Haryanto
Sahari dan
Rekan
PWC –
Haryanto
Sahari dan
Rekan
PWC –
Tanudireja,
Wibisana &
rekan
PWC –
Tanudiredja,
Wibisana &
Rekan
PWC –
Tanudiredja,
Wibisana &
Rekan
PWC –
Tanudiredja
, Wibisana
& Rekan
104. UNVR PWC –
Haryanto
Sahari dan
Rekan
PWC –
Haryanto
Sahari dan
Rekan
PWC –
Haryanto
Sahari dan
Rekan
PWC –
Haryanto
Sahari dan
Rekan
PWC –
Haryanto
Sahari dan
Rekan
PWC –
Tanudireja,
Wibisana &
rekan
PWC –
Tanudireja,
Wibisana &
rekan
PWC –
Tanudireja,
Wibisana &
rekan
PWC –
Tanudireja,
Wibisana &
rekan
105. VOKS Grant
Thornton
Hendrawin
ata
Grant
Thornton
Hendrawina
ta
Grant
Thornton
Hendrawin
ata
Grant
Thornton
Hendrawina
ta
Grant
Thornton
Hendrawin
ata Gani &
Hidayat
Grant
Thornton
Hendrawinat
a Gani &
Hidayat
Grant
Thornton
Hendrawina
ta Gani &
Hidayat
RSM AAJ –
Aryanto.
Amir Jusuf ,
Mawar &
Saptoto
Grant
Thornton –
Gani
Mulyadi &
Handayani
106. YPAS Terdaftar Morison Morison Morison Rodl & Rodl &
-
108
2008 Internasion
al Tjahjadi,
Pradhono
&
teramihard
ja
Internasional
– Tjahjadi,
Pradhono &
teramihardja
Internasiona
l – Tjahjadi,
Pradhono &
teramihardja
Partner-
Teramihard
ja,
Pradhono &
Chandra
Partner-
Teramihardj
a, Pradhono
& Chandra
-
109
LAMPIRAN 2:
DATA TENUR KAP, REPUTASI KAP & ROTASI KAP
-
110
NO KODE
EMITEN
TENUR KAP
ROTASI KAP
KAP BIG4
2008 2009 2010 2011 2012 2008 2009 2010 2011 2012 2008 2009 2010 2011 2012
1. ADES 1 2 1 2 3 1 0 1 0 0 0 0 0 0 0
2. AISA 5 1 2 3 4 0 1 0 0 0 0 0 0 0 0
3. AKKU 2 3 1 2 1 0 0 1 0 1 0 0 0 0 0
4. AKPI 3 4 1 2 3 0 0 1 0 0 1 1 1 1 1
5. AKRA 2 3 1 2 3 0 0 1 0 0 1 1 1 1 1
6. ALMI 1 2 1 2 3 1 0 1 0 0 0 0 0 0 0
7. AMFG 1 1 2 3 4 1 1 0 0 0 1 1 1 1 1
8. APLI 5 1 2 3 1 0 1 0 0 1 0 0 0 0 1
9. ARGO 1 2 1 2 3 1 0 1 0 0 0 0 0 0 0
10. ARNA 3 4 1 2 3 0 0 1 0 0 1 1 1 1 1
11. ASGR 5 6 1 2 3 0 0 1 0 0 1 1 1 1 1
12. ASII 5 6 1 2 3 0 0 1 0 0 1 1 1 1 1
13. AUTO 2 3 1 2 3 0 0 1 0 0 1 1 1 1 1
14. BATA 3 4 1 2 3 0 0 1 0 0 1 1 1 1 1
15. BIMA 3 1 2 3 4 0 1 0 0 0 0 0 0 0 0
16. BRNA 1 2 3 1 2 1 0 0 1 0 0 0 0 0 0
-
111
17. BTON 2 1 2 3 4 0 1 0 0 0 1 0 0 0 0
18. BUDI 3 4 1 2 3 0 0 1 0 0 0 0 0 0 0
19. CEKA 2 3 1 2 3 0 0 1 0 0 1 1 1 1 1
20. DAVO 1 1 2 1 2 1 1 0 1 0 0 0 0 0 0
21. DLTA 2 3 4 5 1 0 0 0 0 1 1 1 1 1 1
22. DPNS 5 1 1 2 3 0 1 1 0 0 0 0 0 0 0
23. DVLA 3 4 1 2 3 0 0 1 0 0 1 1 1 1 1
24. EKAD 5 1 2 3 4 0 1 0 0 0 0 0 0 0 0
25. ERTX 3 1 2 3 4 0 1 0 0 0 0 0 0 0 0
26. ETWA 3 4 1 1 2 0 0 1 1 0 1 1 0 0 0
27. FAST 3 4 1 2 3 0 0 1 0 0 1 1 1 1 1
28. FASW 2 3 4 5 1 0 0 0 0 1 1 1 1 1 1
29. GGRM 5 1 2 3 4 0 1 0 0 0 1 1 1 1 1
30. GJTL 2 3 4 5 1 0 0 0 0 1 1 1 1 1 1
31. HDTX 1 1 2 3 1 1 1 0 0 1 0 0 0 0 0
32. HMSP 1 2 3 4 5 1 0 0 0 0 1 1 1 1 1
33. IGAR 3 1 2 3 4 0 1 0 0 0 0 0 0 0 0
34. IKAI 5 1 1 1 1 0 1 1 1 1 0 0 0 0 0
35. INAI 1 1 2 3 4 1 1 0 0 0 0 0 0 0 0
-
112
36. INAF 5 1 2 3 4 0 1 0 0 0 0 0 0 0 0
37. INCI 5 6 1 2 3 0 0 1 0 0 0 0 0 0 0
38. INDF 3 4 1 2 3 0 0 1 0 0 1 1 1 1 1
39. INDS 3 1 2 3 1 0 1 0 0 1 0 0 0 0 0
40. INTA 3 4 5 1 1 0 0 0 1 1 0 0 0 1 1
41. INTD 1 2 1 1 2 1 0 1 1 0 0 0 0 0 0
42. INTP 3 4 1 2 3 0 0 1 0 0 1 1 1 1 1
43. JECC 2 3 1 2 3 0 0 1 0 0 0 0 0 0 0
44. JKSW 1 2 3 1 1 1 0 0 1 1 0 0 0 0 0
45. JPRS 2 1 2 3 4 0 1 0 0 0 1 0 0 0 0
46. KAEF 3 4 1 1 2 0 0 1 1 0 0 0 0 0 0
47. KBLI 2 3 4 5 1 0 0 0 0 1 1 1 1 1 1
48. KBLM 2 1 2 3 1 0 1 0 0 1 0 0 0 0 0
49. KBRI 1 1 1 2 3 1 1 1 0 0 0 0 0 0 0
50. KDSI 2 3 1 2 3 0 0 1 0 0 0 0 0 0 0
51. KIAS 1 1 2 3 4 1 1 0 0 0 0 0 0 0 0
52. KICI 2 1 2 3 4 0 1 0 0 0 0 0 0 0 0
53. KLBF 3 4 1 2 3 0 0 1 0 0 1 1 1 1 1
54. KONI 3 4 1 2 3 0 0 1 0 0 1 1 1 1 1
-
113
55. LION 3 4 1 2 3 0 0 1 0 0 0 0 0 0 0
56. LMPI 1 1 2 3 4 1 1 0 0 0 0 0 0 0 0
57. LMSH 3 4 1 2 3 0 0 1 0 0 0 0 0 0 0
58. LPIN 5 1 2 3 4 0 1 0 0 0 0 0 0 0 0
59. LTLS 3 4 1 2 3 0 0 1 0 0 1 1 1 1 1
60. MDRN 3 4 1 2 3 0 0 1 0 0 1 1 1 1 1
61. MERK 1 2 3 4 5 1 0 0 0 0 1 1 1 1 1
62. MLIA 2 3 4 5 1 0 0 0 0 1 1 1 1 1 1
63. MLPL 5 1 2 3 4 0 1 0 0 0 0 0 0 0 0
64. MRAT 4 5 1 2 3 0 0 1 0 0 0 0 0 0 0
65. MTDL 2 3 4 5 1 0 0 0 0 1 1 1 1 1 1
66. MYOR 3 4 5 1 2 0 0 0 1 0 0 0 0 0 0
67. MYRX 1 1 1 2 1 1 1 1 0 1 0 0 0 0 0
68. MYTX 3 4 5 1 2 0 0 0 1 0 0 0 0 0 0
69. NIPS 1 1 1 1 2 1 1 1 1 0 0 0 0 0 0
70. PBRX 2 3 4 1 2 0 0 0 1 0 0 0 0 0 0
71. PICO 1 2 3 1 1 1 0 0 1 1 0 0 0 0 0
72. PRAS 1 2 1 1 2 1 0 1 1 0 0 0 0 0 0
73. PSDN 3 4 1 2 3 0 0 1 0 0 1 1 1 1 1
-
114
74. PTSP 5 1 2 3 4 0 1 0 0 0 0 0 0 0 0
75. PYFA 4 5 1 2 3 0 0 1 0 0 0 0 0 0 0
76. RDTX 5 6 1 2 3 0 0 1 0 0 0 0 0 0 0
77. RICY 3 1 2 3 4 0 1 0 0 0 0 0 0 0 0
78. RMBA 2 3 1 2 3 0 0 1 0 0 1 1 1 1 1
79. SAIP 1 2 3 4 5 1 0 0 0 0 0 0 0 0 0
80. SCCO 4 5 1 2 1 0 0 1 0 1 0 0 0 0 0
81. SCPI 2 1 2 3 4 0 1 0 0 0 1 1 1 1 1
82. SIAP 1 2 1 2 3 1 0 1 0 0 0 0 0 0 0
83. SIMA 2 1 1 2 3 0 1 1 0 0 0 0 0 0 0
84. SKLT 3 1 2 3 4 0 1 0 0 0 0 0 0 0 0
85. SMAR 3 4 5 1 2 0 0 0 1 0 0 0 0 0 0
86. SMCB 3 4 1 2 3 0 0 1 0 0 1 1 1 1 1
87. SMGR 2 3 1 2 3 0 0 1 0 0 1 1 1 1 1
88. SMSM 1 2 3 1 2 1 0 0 1 0 0 0 0 0 0
89. SPMA 5 1 2 3 4 0 1 0 0 0 0 0 0 0 0
90. SQBI 2 3 1 2 3 0 0 1 0 0 1 1 1 1 1
91. SRSN 3 1 2 3 4 0 1 0 0 0 0 0 0 0 0
92. STTP 4 1 2 1 2 0 1 0 1 0 0 0 0 0 0
-
115
93. SULI 3 4 1 2 3 0 0 1 0 0 1 1 1 1 1
94. TBLA 3 4 1 2 3 0 0 1 0 0 0 0 0 0 0
95. TCID 2 3 4 5 1 0 0 0 0 1 1 1 1 1 1
96. TIRA 2 1 2 3 4 0 1 0 0 0 0 0 0 0 0
97. TIRT 1 1 2 3 1 1 1 0 0 1 0 0 0 0 0
98. TOTO 3 4 1 2 3 0 0 1 0 0 1 1 1 1 1
99. TRST 3 4 1 2 3 0 0 1 0 0 1 1 1 1 1
100. TSPC 2 3 1 2 3 0 0 1 0 0 0 0 0 0 0
101. TURI 5 1 2 3 4 0 1 0 0 0 1 1 1 1 1
102. ULTJ 3 4 5 6 1 0 0 0 0 1 0 0 0 0 0
103. UNTR 5 1 2 3 4 0 1 0 0 0 1 1 1 1 1
104. UNVR 5 1 2 3 4 0 1 0 0 0 1 1 1 1 1
105. VOKS 1 2 3 1 1 1 0 0 1 1 0 0 0 0 0
106. YPAS 1 2 3 1 2 1 0 0 1 0 0 0 0 0 0
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116
LAMPIRAN 3:
DATA PENELITIAN
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117
No Tahun Emiten DAC Tenure BIG4 Rotation LEV Growth Size
1 2008 ADES 0.37936 1 0 1 0.71949 2.56 12.1282
2 2008 AISA 0.1672 5 0 0 0.61548 1.81 13.8323
3 2008 AKKU 0.08309 2 0 0 0.38338 0.44 10.6656
4 2008 AKPI 0.11819 3 1 0 0.52252 0.39 14.3128
5 2008 AKRA 0.07002 2 1 0 0.59863 1.4 15.3996
6 2008 ALMI 0.10768 1 0 1 0.7337 0.69 14.3082
7 2008 AMFG 0.06702 1 1 1 0.24876 0.35 14.5052
8 2008 APLI 0.11263 5 0 0 0.54549 0.52 12.5285
9 2008 ARGO 0.12264 1 0 1 0.93477 3.88 14.3603
10 2008 ARNA 0.07413 3 1 0 0.60891 1.26 13.5091
11 2008 ASGR 0.07129 5 1 0 0.60422 0.81 13.6424
12 2008 ASII 0.00919 5 1 0 0.49744 1.29 18.2067
13 2008 AUTO 0.17994 2 1 0 0.29912 1.02 15.1971
14 2008 BATA 0.32122 3 1 0 0.32043 0.98 12.904
15 2008 BIMA 0.06795 3 0 0 2.99471 -0.36 11.585
16 2008 BRNA 0.12909 1 0 1 0.53566 0.25 12.9777
17 2008 BTON 0.39704 2 1 0 0.78342 1.09 11.1635
18 2008 BUDI 0.12891 3 0 0 0.62143 0.79 14.3401
19 2008 CEKA 0.15397 2 1 0 0.61279 0.89 13.3124
20 2008 DAVO 0.12836 1 0 1 0.81388 1.07 15.102
21 2008 DLTA 0.03396 2 1 0 0.24963 0.62 13.4564
22 2008 DPNS 0.05207 5 0 0 12.8849 0.99 11.868
23 2008 DVLA 0.0015 3 1 0 0.20357 1.06 13.3656
24 2008 EKAD 0.06961 5 0 0 0.43239 1.37 11.8548
25 2008 ERTX 0.21508 3 0 0 1.72943 -0.15 12.0392
26 2008 ETWA 2.24832 3 1 0 0.40255 0.38 12.9422
27 2008 FAST 0.14196 3 1 0 0.3851 2.87 13.5731
28 2008 FASW 0.07402 2 1 0 0.64829 2.88 15.1288
29 2008 GGRM 0.22613 5 1 0 0.35532 0.53 16.9966
30 2008 GJTL 0.04904 2 1 0 0.81071 0.42 15.9804
31 2008 HDTX 0.00165 1 0 1 0.56366 1.12 14.0413
32 2008 HMSP 0.16121 1 1 1 0.50103 4.41 16.5964
33 2008 IGAR 0.05116 3 0 0 0.23798 0.32 12.6306
34 2008 IKAI 0.04893 5 0 0 0.55846 2.92 13.5728
35 2008 INAI 0.03639 1 0 1 0.87692 0.25 13.3413
36 2008 INAF 0.04288 5 0 0 0.69118 0.52 13.7807
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37 2008 INCI 0.08442 5 0 0 0.0904 0.1 12.0748
38 2008 INDF 0.00616 3 1 0 0.66758 0.95 17.4942
39 2008 INDS 0.09373 3 0 0 0.88152 0.41 13.7302
40 2008 INTA 0.93088 3 0 0 0.71103 0.31 13.9441
41 2008 INTD 0.00425 1 0 1 1.96196 -0.45 10.5366
42 2008 INTP 0.16732 3 1 0 0.24498 1.99 16.2391
43 2008 JECC 0.07383 2 0 0 0.87052 0.51 13.4201
44 2008 JKSW 0.52741 1 0 1 23.6904 -0.03 10.3204
45 2008 JPRS 0.15857 2 1 0 0.32446 0.09 12.8976
46 2008 KAEF 0.04756 3 0 0 0.94004 0.45 14.1841
47 2008 KBLI 0.05405 2 1 0 0.65724 0.96 13.3167
48 2008 KBLM 0.04422 2 0 0 0.50948 0.6 13.037
49 2008 KBRI 0.01388 1 0 1 0.54319 2.65 13.933
50 2008 KDSI 0.05418 2 0 0 0.53031 0.17 13.0934
51 2008 KIAS 0.12006 1 0 1 0.85295 21.07 13.6301
52 2008 KICI 0.17405 2 0 0 0.2357 0.21 11.3646
53 2008 KLBF 0.10862 3 1 0 0.23826 1.12 15.5566
54 2008 KONI 0.16331 3 1 0 0.68689 0.42 10.8885
55 2008 LION 0.13338 3 0 0 0.20515 0.79 12.4417
56 2008 LMPI 0.05148 1 0 1 0.29847 0.18 13.2358
57 2008 LMSH 0.18114 3 0 0 0.3886 0.91 11.0347
58 2008 LPIN 0.01668 5 0 0 0.54819 0.24 12.1169
59 2008 LTLS 0.10306 3 1 0 0.71125 0.52 15.0668
60 2008 MDRN 0.15783 3 1 0 0.59856 0.54 13.5809
61 2008 MERK 0.01546 1 1 1 0.12728 2.43 12.8349
62 2008 MLIA 0.11614 2 1 0 2.33121 -0.06 15.1328
63 2008 MLPL 0.11747 5 0 0 0.72633 0.22 16.2493
64 2008 MRAT 0.05659 4 0 0 0.14416 0.22 12.7793
65 2008 MTDL 0.11373 2 1 0 0.6743 0.46 14.0692
66 2008 MYOR 0.10296 3 0 0 0.56323 0.7 14.8881
67 2008 MYRX 0.52489 1 0 1 72.7397 -1.62 7.71065
68 2008 MYTX 0.02284 3 0 0 0.9516 12.7 14.593
69 2008 NIPS 0.2252 1 0 1 0.62057 0.24 12.6916
70 2008 PBRX 0.10656 2 0 0 0.89645 0.55 13.7671
71 2008 PICO 0.14819 1 0 1 0.74362 1.62 13.2854
72 2008 PRAS 0.07476 1 0 1 0.79336 0.61 13.2273
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73 2008 PSDN 0.0625 3 1 0 0.52552 1.55 12.5671
74 2008 PTSP 0.1703 5 0 0 1.26712 18.36 11.3115
75 2008 PYFA 0.21708 4 0 0 0.29821 0.39 11.4994
76 2008 RDTX 0.15753 5 0 0 0.2576 0.81 13.2724
77 2008 RICY 0.04054 3 0 0 0.49813 0.49 13.3782
78 2008 RMBA 0.23737 2 1 0 0.61167 2.02 15.3097
79 2008 SAIP 0.01731 1 0 1 1.45434 -0.57 14.7411
80 2008 SCCO 0.21426 4 0 0 0.68405 0.84 13.9349
81 2008 SCPI 0.13727 2 1 0 0.95816 4.46 12.2037
82 2008 SIAP 0.20428 1 0 1 0.37244 0.94 11.8651
83 2008 SIMA 0.00367 2 0 0 0.54376 0.31 11.1014
84 2008 SKLT 0.05475 3 0 0 0.49917 0.62 12.2111
85 2008 SMAR 0.12918 3 0 0 0.52339 1.06 16.1207
86 2008 SMCB 0.06116 3 1 0 0.70398 1.72 15.8535
87 2008 SMGR 0.16188 2 1 0 0.22911 3.07 16.1766
88 2008 SMSM 0.09047 1 0 1 0.36707 1.71 13.7427
89 2008 SPMA 0.08118 5 0 0 0.57708 0.2 14.2633
90 2008 SQBI 0.10553 2 1 0 0.27204 2.48 12.5938
91 2008 SRSN 0.03604 3 0 0 0.50872 3.09 12.8814
92 2008 STTP 0.09043 4 0 0 0.42012 0.54 13.3483
93 2008 SULI 0.01585 3 1 0 0.82763 0.7 14.5902
94 2008 TBLA 0.08216 3 0 0 0.67142 0.89 14.846
95 2008 TCID 0.0285 2 1 0 0.10389 1.35 13.7221
96 2008 TIRA 0.02328 2 0 0 0.64984 1.23 12.3396
97 2008 TIRT 0.13416 1 0 1 0.7693 0.39 13.2485
98 2008 TRST 0.04138 3 1 0 0.51948 0.45 14.5851
99 2008 TSPC 0.04655 3 1 0 0.22107 0.81 14.9031
100 2008 TOTO 0.06117 2 0 0 0.64777 1.09 13.8462
101 2008 TURI 0.11019 5 1 0 0.71406 1.02 15.0918
102 2008 ULTJ 0.35608 3 0 0 0.33456 2.04 14.3698
103 2008 UNTR 0.10322 5 1 0 0.50968 1.32 16.9444
104 2008 UNVR 0.07625 5 1 0 0.52238 19.2 15.688
105 2008 VOKS 0.00709 1 0 1 0.72453 0.79 13.9683
106 2008 YPAS 0.11876 1 0 1 0.34373 1.16 12.1038
107 2009 ADES 0.0411 2 0 0 0.61736 5.53 12.0911
108 2009 AISA 0.02537 1 0 1 0.58526 1.4 14.2658
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109 2009 AKKU 0.3354 3 0 0 0.39957 1.77 10.3888
110 2009 AKPI 0.05059 4 1 0 0.47648 0.53 14.2778
111 2009 AKRA 0.06273 3 1 0 0.63248 2.11 15.6171
112 2009 ALMI 0.11206 2 0 0 0.68813 0.39 14.2086
113 2009 AMFG 0.19472 1 1 1 0.22464 0.29 14.4948
114 2009 APLI 0.04774 1 0 1 0.48533 0.52 12.6194
115 2009 ARGO 0.02809 2 0 0 0.97487 11.88 14.1947
116 2009 ARNA 0.04857 4 1 0 0.5766 0.8 13.6203
117 2009 ASGR 0.24955 6 1 0 0.50837 1.12 13.5604
118 2009 ASII 0.01892 6 1 0 0.44982 3.52 18.3035
119 2009 AUTO 0.04512 3 1 0 0.27176 1.38 15.3513
120 2009 BATA 0.08233 4 1 0 0.2768 1.55 12.9401
121 2009 BIMA 0.03829 1 0 1 3.12933 -0.38 11.4604
122 2009 BRNA 1.13946 2 0 0 0.40607 0.46 13.1367
123 2009 BTON 0.13732 1 0 1 0.9261 0.77 11.1531
124 2009 BUDI 0.09572 4 0 0 0.51014 1.11 14.2848
125 2009 CEKA 0.1212 3 1 0 0.46932 1.47 13.2509
126 2009 DAVO 0.25406 1 0 1 0.84072 1.39 14.8473
127 2009 DLTA 0.0723 3 1 0 0.21147 1.68 13.5416
128 2009 DPNS 0.13751 1 0 1 10.7107 1.41 11.8675
129 2009 DVLA 0.08943 4 1 0 0.29184 1.54 13.5717
130 2009 EKAD 0.11502 1 0 1 0.46154 1.01 12.0144
131 2009 ERTX 0.26713 1 0 1 2.61726 -0.05 11.4904
132 2009 ETWA 0.00815 4 1 0 0.50574 0.75 13.1915
133 2009 FAST 0.28281 4 1 0 0.38631 3.63 13.8561
134 2009 FASW 0.17122 3 1 0 0.56838 2.5 15.116
135 2009 GGRM 0.00753 1 1 1 0.32494 2.27 17.1199
136 2009 GJTL 0.03137 3 1 0 0.69915 0.55 15.999
137 2009 HDTX 0.02851 1 0 1 0.49766 0.66 13.9014
138 2009 HMSP 0.04871 2 1 0 0.40925 4.36 16.69
139 2009 IGAR 0.04235 1 0 1 0.19114 0.7 12.6692
140 2009 IKAI 0.06653 1 0 1 0.59388 2.34 13.5475
141 2009 INAI 0.17006 1 0 1 0.85166 0.53 13.0614
142 2009 INAF 0.03754 1 0 1 0.44528 0.86 13.779
143 2009 INCI 0.16873 6 0 0 0.0541 0.06 11.9676
144 2009 INDF 0.00859 4 1 0 0.61627 3.07 17.5139
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145 2009 INDS 0.17246 1 0 1 0.73325 0.28 13.3393
146 2009 INTA 0.16869 4 0 0 0.58189 0.83 13.9743
147 2009 INTD 0.09051 2 0 0 2.05432 -0.46 10.4651
148 2009 INTP 0.04399 4 1 0 0.19373 4.72 16.4015
149 2009 JECC 0.03966 3 0 0 0.82543 0.72 13.2834
150 2009 JKSW 0.11972 2 0 0 1.08034 -0.03 12.5097
151 2009 JPRS 0.01197 1 0 1 0.23241 0.15 12.7769
152 2009 KAEF 0.01794 4 0 0 1.08026 0.71 14.2639
153 2009 KBLI 0.07811 3 1 0 0.52186 0.98 13.1036
154 2009 KBLM 0.03532 1 0 1 0.36943 0.57 12.7793
155 2009 KBRI 0.02797 1 0 1 0.51429 2.51 13.9095
156 2009 KDSI 0.01738 3 0 0 0.56664 0.26 13.2189
157 2009 KIAS 0.05821 1 0 1 0.8367 7 14.0935
158 2009 KICI 0.15948 1 0 1 0.27997 0.17 11.3419
159 2009 KLBF 0.07595 4 1 0 0.26078 3.06 15.6846
160 2009 KONI 0.58685 4 1 0 0.76137 0.25 11.4416
161 2009 LION 0.09576 4 0 0 0.16054 0.48 12.5112
162 2009 LMPI 0.02748 1 0 1 0.02703 0.54 13.2005
163 2009 LMSH 0.15282 4 0 0 0.45458 0.58 11.1959
164 2009 LPIN 0.0152 1 0 1 0.32699 0.25 11.8343
165 2009 LTLS 0.25142 4 1 0 0.68977 0.77 14.9408
166 2009 MDRN 0.0658 4 1 0 0.57377 0.47 13.5581
167 2009 MERK 0.15161 2 1 0 0.18385 5.06 12.9807
168 2009 MLIA 0.23052 3 1 0 2.08689 -0.12 14.9906
169 2009 MLPL 0.08909 1 0 1 0.70994 0.26 16.2894
170 2009 MRAT 0.02905 5 0 0 0.13459 0.53 12.8094
171 2009 MTDL 0.20962 3 1 0 0.61732 0.55 13.8729
172 2009 MYOR 0.02675 4 0 0 0.49991 2.18 14.9931
173 2009 MYRX 0.04709 1 0 1 0.16323 -1.78 13.7113
174 2009 MYTX 0.06103 4 0 0 0.95428 3.35 14.4052
175 2009 NIPS 0.02631 1 0 1 0.59614 0.23 12.6587
176 2009 PBRX 0.10992 3 0 0 0.83887 0.46 13.6165
177 2009 PICO 0.03731 2 0 0 0.69861 0.76 13.2042
178 2009 PRAS 0.4551 2 0 0 0.81332 0.89 12.9497
179 2009 PSDN 0.08115 4 1 0 0.50861 1.26 12.776
180 2009 PTSP 0.18907 1 0 1 1.13234 3.62 11.4202
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181 2009 PYFA 0.20518 5 0 0 0.26929 0.81 11.5123
182 2009 RDTX 0.07376 6 0 0 0.18032 0.71 13.3865
183 2009 RICY 0.10476 1 0 1 0.45422 0.39 13.3042
184 2009 RMBA 0.03646 3 1 0 0.52045 2.49 15.4036
185 2009 SAIP 0.11752 2 0 0 1.33597 -0.48 14.6967
186 2009 SCCO 0.15922 5 0 0 0.6403 0.72 13.8574
187 2009 SCPI 0.02905 1 1 1 0.90464 7.14 12.2369
188 2009 SIAP 0.05265 2 0 0 0.36397 0.56 11.9011
189 2009 SIMA 0.11682 1 0 1 0.62139 0.63 10.8861
190 2009 SKLT 0.03515 1 0 1 0.42161 0.91 12.1868
191 2009 SMAR 0.05071 4 0 0 0.51517 1.53 16.1389
192 2009 SMCB 0.09088 4 1 0 0.54356 3.58 15.7986
193 2009 SMGR 0.08718 3 1 0 0.20332 4.39 16.3767
194 2009 SMSM 0.15673 2 0 0 0.42202 2.17 13.7554
195 2009 SPMA 0.04411 1 0 1 0.51923 0.44 14.175
196 2009 SQBI 0.02557 3 1 0 0.17397 5.32 12.6727
197 2009 SRSN 0.10858 1 0 1 0.47213 1.85 12.9331
198 2009 STTP 0.10714 1 0 1 0.26281 0.81 13.2153
199 2009 SULI 0.03676 4 1 0 0.86361 2.1 14.5134
200 2009 TBLA 0.18722 4 0 0 0.6851 1.43 14.8402
201 2009 TCID 0.07144 3 1 0 0.11444 1.85 13.8101
202 2009 TIRA 0.13029 1 0 1 0.58904 1.3 12.215
203 2009 TIRT 0.06856 1 0 1 0.77183 0.5 13.3501
204 2009 TRST 0.08956 4 1 0 0.40367 0.54 14.4703
205 2009 TSPC 0.03906 4 1 0 0.25119 1.36 14.9982
206 2009 TOTO 0.05651 3 0 0 0.47702 0.8 13.8263
207 2009 TURI 0.0107 1 1 1 0.43513 2.43 14.3869
208 2009 ULTJ 0.01752 4 0 0 0.31059 1.41 14.3652
209 2009 UNTR 0.07632 1 1 1 0.42835 3.72 17.0103
210 2009 UNVR 0.03441 1 1 1 0.50453 22.77 15.8284
211 2009 VOKS 0.00589 2 0 0 0.68644 0.91 14.029
212 2009 YPAS 0.00359 2 0 0 0.35297 3.02 12.1607
213 2010 ADES 0.18211 1 0 1 0.6922 9.57 12.69
214 2010 AISA 0.02458 2 0 0 0.69536 2.15 14.4766
215 2010 AKKU 0.08739 1 0 1 0.4775 2 10.2534
216 2010 AKPI 0.05663 1 1 1 0.46918 0.93 14.0763
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217 2010 AKRA 0.0793 1 1 1 0.62706 2.23 15.8523
218 2010 ALMI 0.02884 1 0 1 0.66373 0.51 14.2237
219 2010 AMFG 0.16716 2 1 0 0.22327 0.29 14.6795
220 2010 APLI 0.07604 2 0 0 0.31494 0.59 12.7217
221 2010 ARGO 0.1567 1 0 1 0.85163 2.06 14.1719
222 2010 ARNA 0.08358 1 1 1 0.52464 1.28 13.6799
223 2010 ASGR 0.23903 1 1 1 0.52918 1.99 13.7978
224 2010 ASII 0.06273 1 1 1 0.47997 3.76 18.5416
225 2010 AUTO 0.12328 1 1 1 0.26544 2.62 15.5357
226 2010 BATA 0.11238 1 1 1 0.31542 2.65 13.0904
227 2010 BIMA 0.00901 2 0 0 3.21 -0.4 11.3768
228 2010 BRNA 0.97643 3 0 0 0.59346 0.99 13.2193
229 2010 BTON 0.09733 2 0 0 0.18514 0.84 11.4056
230 2010 BUDI 0.17391 1 0 1 0.59213 1.03 14.4923
231 2010 CEKA 0.16477 1 1 1 0.63696 1.06 13.6535
232 2010 DAVO 0.04203 2 0 0 0.66209 0.64 14.8654
233 2010 DLTA 0.04329 4 1 0 0.16261 3.24 13.471
234 2010 DPNS 0.01133 1 0 1 0.27517 1.12 12.0764
235 2010 DVLA 0.02329 1 1 1 0.24998 2.05 13.6578
236 2010 EKAD 0.1009 2 0 0 0.38769 1.14 12.2282
237 2010 ERTX 0.177 2 0 0 2.78815 -0.03 11.6555
238 2010 ETWA 0.2376 1 0 1 0.43193 0.74 13.187
239 2010 FAST 0.14026 1 1 1 0.26436 5.12 14.0274
240 2010 FASW 0.28167 4 1 0 0.5972 3.93 15.3185
241 2010 GGRM 0.01226 2 1 0 0.30647 3.63 17.2411
242 2010 GJTL 0.07652 4 1 0 0.65997 2.27 16.1546
243 2010 HDTX 0.06734 2 0 0 0.45913 0.7 13.8297
244 2010 HMSP 0.00765 3 1 0 0.5023 12.08 16.8372
245 2010 IGAR 0.10773 2 0 0 0.15606 0.92 12.7584
246 2010 IKAI 0.08174 1 0 1 0.47207 0.35 13.3751
247 2010 INAI 0.05906 2 0 0 0.7951 0.72 12.8714
248 2010 INAF 0.03042 2 0 0 0.79739 0.79 13.5062
249 2010 INCI 0.19513 1 0 1 0.04134 0.04 11.8058
250 2010 INDF 0.07794 1 1 1 0.4743 1.72 17.6715
251 2010 INDS 0.17977 2 0 0 0.70524 1.74 13.5549
252 2010 INTA 0.07019 5 0 0 0.73282 12.11 14.3071
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253 2010 INTD 0.13306 1 0 1 0.78594 5.45 10.6593
254 2010 INTP 0.06829 1 1 1 0.14633 4.48 16.5464
255 2010 JECC 0.05295 1 0 1 0.82435 0.95 13.2393
256 2010 JKSW 0.06651 3 0 0 5.19591 -0.06 11.7675
257 2010 JPRS 0.00972 2 0 0 0.27025 0.29 12.927
258 2010 KAEF 0.00984 1 0 1 0.3278 0.79 14.3207
259 2010 KBLI 0.07357 4 1 0 0.50887 0.49 13.2956
260 2010 KBLM 0.03583 2 0 0 0.4355 0.54 12.9072
261 2010 KBRI 0.42621 1 0 1 0.18261 1.22 13.5749
262 2010 KDSI 0.01082 1 0 1 0.54182 0.37 13.2316
263 2010 KIAS 0.04585 2 0 0 0.73952 2.39 14.0515
264 2010 KICI 0.00849 2 0 0 0.256 0.4 11.3614
265 2010 KLBF 0.02645 1 1 1 0.17922 5.72 15.7661
266 2010 KONI 0.08272 1 1 1 0.7219 0.32 11.3485
267 2010 LION 0.01267 1 0 1 0.14469 0.96 12.6245
268 2010 LMPI 0.06468 2 0 0 0.34031 0.68 13.3194
269 2010 LMSH 0.01711 1 0 1 0.40171 0.98 11.267
270 2010 LPIN 0.04194 2 0 0 0.29152 0.62 11.9246
271 2010 LTLS 0.10337 1 1 1 0.71584 0.61 15.094
272 2010 MDRN 0.02826 1 1 1 0.53571 4.04 13.5844
273 2010 MERK 0.02647 3 1 0 0.16503 5.95 12.9826
274 2010 MLIA 0.19279 4 1 0 1.10706 -1.15 15.3267
275 2010 MLPL 0.10024 2 0 0 0.4399 0.34 16.4558
276 2010 MRAT 0.04406 1 0 1 0.12638 0.82 12.8645
277 2010 MTDL 0.17519 4 1 0 0.61843 0.76 13.7592
278 2010 MYOR 0.00385 5 0 0 0.53624 4.04 15.2969
279 2010 MYRX 0.02603 1 0 1 1.8392 -9.29 11.7997
280 2010 MYTX 0.11804 5 0 0 0.90046 1.59 14.4483
281 2010 NIPS 0.04653 1 0 1 0.56112 0.54 12.7296
282 2010 PBRX 0.0502 4 0 0 0.81115 4.25 13.6959
283 2010 PICO 0.00903 3 0 0 0.69214 0.62 13.254
284 2010 PRAS 0.33018 1 0 1 0.7072 0.43 13.0433
285 2010 PSDN 0.0379 1 1 1 0.53326 0.6 12.9351
286 2010 PTSP 0.09073 2 0 0 0.62171 1.66 11.5992
287 2010 PYFA 0.0036
