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  • 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

  • 116

    LAMPIRAN 3:

    DATA PENELITIAN

  • 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

  • 118

    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

  • 119

    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

  • 120

    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

  • 121

    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

  • 122

    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

  • 123

    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

  • 124

    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