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78
LAMPIRAN A
DATA PERUSAHAAN
79
Daftar perusahaan yang menjadi sampel penelitian:
2012
Kode
Saham
Nama Perusahaan (Emiten)
AKRA AKR Corporindo Tbk.
APIC Pacific Strategic Financial Tbk.
ASGR Astra Graphia Tbk.
ASII Astra International Tbk.
AUTO Astra Otoparts Tbk.
BBNI Bank Negara Indonesia (Persero) Tbk.
BHIT Bhakti Investama Tbk.
BNBA Bank Bumi Arta Tbk.
BNGA Bank CIMB Niaga Tbk.
BTPN Bank Tabungan Pensiunan Nasional Tbk.
CMNP Citra Marga Nusaphala Persada Tbk.
COWL Cowell Development Tbk.
CTRA Ciputra Development Tbk.
CTRP Ciputra Property Tbk.
CTRS Ciputra Surya Tbk.
ELSA Elnusa Tbk.
ETWA Eterindo Wahanatama Tbk
EXCL XL Axiata Tbk.
GJTL Gajah Tunggal Tbk.
GPRA Perdana Gapuraprima Tbk.
GZCO Gozco Plantations Tbk.
IGAR Champion Pacific Indonesia Tbk.
INAF Indofarma Tbk
INCI Intanwijaya Internasional Tbk
INDS Indospring Tbk.
INPC Bank Artha Graha Internasional Tbk.
JPRS Jaya Pari Steel Tbk
JSMR Jasa Marga (Persero) Tbk.
JTPE Jasuindo Tiga Perkasa Tbk.
KIAS Keramika Indonesia Assosiasi Tbk.
KIJA Kawasan Industri Jababeka Tbk.
LSIP PP London Sumatra Indonesia Tbk.
MBTO Martina Berto Tbk.
META Nusantara Infrastructure Tbk.
MICE Multi Indocitra Tbk.
PANS Panin Sekuritas Tbk.
PBRX Pan Brothers Tbk.
80
PNIN Panin Insurance Tbk.
PNLF Panin Financial Tbk.
PWON Pakuwon Jati Tbk.
PYFA Pyridam Farma Tbk
SDPC Millennium Pharmacon International Tbk.
SMCB Holcim Indonesia Tbk.
TINS Timah (Persero) Tbk.
TLKM Telekomunikasi Indonesia (Persero) Tbk.
TOTL Total Bangun Persada Tbk.
ULTJ Ultra Jaya Milk Industry & Trading Compa
UNSP Bakrie Sumatra Plantations Tbk.
UNTR United Tractors Tbk.
2013
Kode Saham Nama Perusahaan (Emiten)
AALI Astra Agro Lestari Tbk
ADES Akasha Wira International Tbk Tbk
AKRA AKR Corporindo Tbk
ALDO Alkindo Naratama Tbk
ANTM Aneka Tambang (Persero) Tbk
ARNA Arwana Citramulia Tbk
AUTO Astra Otoparts Tbk
BBCA Bank Central Asia Tbk
BBNI Bank Negara Indonesia Tbk
BDMN Bank Danamon Indonesia Tbk
BHIT PT MNC Investama Tbk.
BNGA Bank CIMB Niaga Tbk
BRNA Berlina Tbk
CFIN Clipan Finance Indonesia Tbk
CNKO Exploitasi Energi Indonesia Tbk
COWL COWELL DEVELOPMENT Tbk
CTRA Ciputra Development Tbk
CTRP Ciputra Property Tbk
ELSA Elnusa Tbk
EXCL XL Axiata Tbk
GJTL Gajah Tunggal Tbk
GPRA Perdana Gapura Prima Tbk
IGAR Champion Pacific Indonesia Tbk
INAF Indofarma Tbk
JTPE Jasuindo Tiga Perkasa Tbk
81
KAEF Kimia Farma (Persero) Tbk
KIAS Keramika Indonesia Assosiasi Tbk
KIJA Kawasan Industri Jababeka Tbk
KPIG MNC Land Tbk
KREN Kresna Graha Sekurindo Tbk
LSIP PP London Sumatra Indonesia Tbk
MFIN Mandala Multifinance Tbk
MICE Multi Indocitra Tbk
MITI Mitra Investindo Tbk
MPPA Matahari Putra Prima Tbk
PANS Panin Sekuritas Tbk
PNLF Panin Financial Tbk
PTBA Tambang Batubara Bukit Asam Tbk
PTPP PP (Persero) Tbk
PWON Pakuwon Jati Tbk
PYFA Pyridam Farma Tbk
RUIS Radiant Utama Interinsco Tbk
SMCB Holcim Indonesia Tbk
SMGR Semen Indonesia (Persero) Tbk
SPMA Suparma Tbk
TINS Timah (Persero) Tbk
TOTL Total Bangun Persada Tbk
TRIS Trisula International Tbk
TSPC Tempo Scan Pacific Tbk
UNTR United Tractors Tbk
WIIM Wismilak Inti Makmur Tbk
2014
Kode Saham Nama Perusahaan (Emiten)
AALI Astra Agro Lestari Tbk.
ADES Akasha Wira International Tbk.
AKRA AKR Corporindo Tbk.
ALDO Alkindo Naratama Tbk.
ANTM Aneka Tambang (Persero) Tbk.
APIC Pacific Strategic Financial Tbk.
ASGR Astra Graphia Tbk.
ATPK ATPK Resources Tbk.
AUTO Astra Otoparts Tbk.
BABP Bank MNC Internasional Tbk.
BBCA Bank Central Asia Tbk.
82
BBNI Bank Negara Indonesia (Persero) Tbk.
BCAP MNC Kapital Indonesia Tbk.
BDMN Bank Danamon Indonesia Tbk.
BIPP Bhuwanatala Indah Permai Tbk.
BTPN Bank Tabungan Pensiunan Nasional Tbk.
CFIN Clipan Finance Indonesia Tbk.
CMNP Citra Marga Nusaphala Persada Tbk.
COWL Cowell Development Tbk.
CTRA Ciputra Development Tbk.
CTRP Ciputra Property Tbk.
DNET Indoritel Makmur Internasional Tbk.
ELSA Elnusa Tbk.
GREN Evergreen Invesco Tbk.
GWSA Greenwood Sejahtera Tbk.
GZCO Gozco Plantations Tbk.
INPC Bank Artha Graha Internasional Tbk.
JTPE Jasuindo Tiga Perkasa Tbk.
KAEF Kimia Farma Tbk.
KIJA Kawasan Industri Jababeka Tbk.
KPIG MNC Land Tbk.
META Nusantara Infrastructure Tbk.
MFIN Mandala Multifinance Tbk.
MICE Multi Indocitra Tbk.
MYOH Samindo Resources Tbk.
PANR Panorama Sentrawisata Tbk.
PNIN Paninvest Tbk.
PTBA Tambang Batubara Bukit Asam (Persero)
RUIS Radiant Utama Interinsco Tbk.
SIDO Industri Jamu dan Farmasi Sido Muncul
SMGR Semen Indonesia (Persero) Tbk.
SSIA Surya Semesta Internusa Tbk.
TAXI Express Transindo Utama Tbk.
TINS Timah (Persero) Tbk.
UNTR United Tractors Tbk.
VIVA Visi Media Asia Tbk.
WIIM Wismilak Inti Makmur Tbk.
83
2015
Kode Saham Nama Perusahaan (Emiten)
AALI Astra Agro Lestari Tbk
AKRA Akr Corporindo Tbk
ALDO Alkindo Naratama Tbk
APIC Pacific Strategic Financial Tbk
ASII Astra International Tbk
AUTO Astra Otoparts Tbk
BABP Bank Mnc Internasional Tbk.
BBCA Bank Central Asia Tbk
BBNI Bank Negara Indonesia Tbk
BDMN Bank Danamon Indonesia Tbk
BJTM Bank Pembangunan Daerah Jawa Timur Tbk
BMRI Bank Mandiri (Persero) Tbk
BNGA Bank Cimb Niaga Tbk
COWL Cowell Development Tbk
CTRA Ciputra Development Tbk
CTRP Ciputra Property Tbk
CTRS Ciputra Surya Tbk
DNET Indoritel Makmur Internasional Tbk.
ELSA Elnusa Tbk
GREN Evergreen Invesco Tbk
ISAT Indosat Tbk
ISSP Steel Pipe Industry Of Indonesia Tbk
JTPE Jasuindo Tiga Perkasa Tbk
KAEF Kimia Farma (Persero) Tbk
LSIP Pp London Sumatra Indonesia Tbk
MPPA Matahari Putra Prima Tbk
PNIN Paninvest Tbk
PNLF Panin Financial Tbk
PTBA Tambang Batubara Bukit Asam Tbk
SMGR Semen Indonesia (Persero) Tbk
SSIA Surya Semesta Internusa Tbk
TINS Timah (Persero) Tbk
TLKM Telekomunikasi Indonesia (Persero) Tbk
TOTL Total Bangun Persada Tbk
TRIS Trisula International Tbk
UNTR United Tractors Tbk
VIVA Visi Media Asia Tbk
WIIM Wismilak Inti Makmur Tbk
84
2016
Kode Saham Nama Perusahaan (Emiten)
AALI Astra Agro Lestari Tbk
ACST PT Acset Indonusa Tbk.
ADES Akasha Wira International Tbk Tbk
ADMF Adira Dinamika Multi Finance Tbk
ANTM Aneka Tambang (Persero) Tbk
ASII Astra International Tbk
BBCA Bank Central Asia Tbk
BDMN Bank Danamon Indonesia Tbk
BJTM Bank Pembangunan Daerah Jawa Timur Tbk
BMRI Bank Mandiri (Persero) Tbk
BRNA Berlina Tbk
BTPN Bank Tabungan Pensiunan Nasional Tbk
CLPI Colorpak Indonesia Tbk
CTRA Ciputra Development Tbk
EKAD Ekadharma International Tbk
ELSA Elnusa Tbk
ISAT Indosat Tbk
ISSP PT Steel Pipe Industry of Indonesia Tbk
JSMR Jasa Marga Tbk
KIJA Kawasan Industri Jababeka Tbk
META Nusantara Infrastructure Tbk
MFIN Mandala Multifinance Tbk
NIRO Nirvana Development Tbk
PNLF Panin Financial Tbk
PTPP PP (Persero) Tbk
SIDO PT Industri Jamu dan Farmasi Sido Muncul Tbk
SMGR Semen Indonesia (Persero) Tbk
SSIA Surya Semesta Internusa Tbk
TLKM Telekomunikasi Indonesia (Persero) Tbk
TMAS Pelayaran Tempuran Emas Tbk
TRIS Trisula International Tbk
UNTR United Tractors Tbk
WSKT Waskita Karya (Persero) Tbk
85
2012
No Kode Saham
Nama Perusahaan (Emiten) Nama KAP Konservatisme Akuntansi
Audit Tenure
Pengungkapan Sukarela
IDK Reputasi Auditor
Leverage Profitabilitas Bid-Ask Spread
1 AKRA AKR Corporindo Tbk. purwantono, suherman dan surja 3,78957 3 0,60606 0,333 1 0,64286 0,05250 -0,00171
2 APIC Pacific Strategic Financial Tbk. Drs. Imam syafei dan rekan 1,25881 2 0,45455 0,500 0 0,05687 0,00865 -0,00215
3 ASGR Astra Graphia Tbk. Tanudiredja, wibisana dan rekan 2,91912 3 0,66667 0,333 1 0,48948 0,13807 -0,00208
4 ASII Astra International Tbk. Tanudiredja, wibisana dan rekan 3,42569 3 0,63636 0,400 1 0,50726 0,12477 -0,00164
5 AUTO Astra Otoparts Tbk. Tanudiredja, wibisana dan rekan 2,60108 3 0,57576 0,333 1 0,38242 0,12789 -0,00246
6 BBNI Bank Negara Indonesia (Persero) Tbk.
Tanudiredja, wibisana dan rekan 1,58529 1 0,63636 0,571 1 0,86941 0,02115 -0,00180
7 BHIT Bhakti Investama Tbk. osman bing satrio dan eny 1,04586 1 0,51515 0,400 1 0,32390 0,07249 -0,00363
8 BNBA Bank Bumi Arta Tbk. purwanto, suherman dan surja 0,72947 1 0,51515 0,667 1 0,85001 0,01640 -0,00511
9 BNGA Bank CIMB Niaga Tbk. Tanudiredja, wibisana dan rekan 1,22042 3 0,69697 0,571 1 0,88526 0,02153 -0,00271
10 BTPN Bank Tabungan Pensiunan Nasional Tbk.
Tanudiredja, wibisana dan rekan 3,93456 3 0,60606 0,500 1 0,86912 0,03349 -0,00292
11 CMNP Citra Marga Nusaphala Persada Tbk.
kosasih nurdiyaman tjahjo dan rekan
1,33793 3 0,54545 0,400 0 0,33193 0,10256 -0,00249
12 COWL Cowell Development Tbk. kosasih nurdiyaman tjahjo dan rekan
0,13033 2 0,54545 0,333 0 0,36243 0,03918 -0,00413
13 CTRA Ciputra Development Tbk. purwanto, suherman dan surja 1,43063 3 0,48485 0,500 1 0,43550 0,05654 -0,00351
14 CTRP Ciputra Property Tbk. purwantono, suherman dan surja 0,92511 3 0,60606 0,400 1 0,32781 0,05378 -0,00385
15 CTRS Ciputra Surya Tbk. purwantono, suherman dan surja 2,01051 3 0,48485 0,500 1 0,49989 0,06186 -0,00225
16 ELSA Elnusa Tbk. Tanudiredja, wibisana dan rekan 0,61826 2 0,69697 0,400 1 0,52446 0,03157 -0,00198
17 ETWA Eterindo Wahanatama Tbk gani mulyadi dan handayani 0,68572 2 0,54545 0,250 0 0,54447 0,03087 -0,00538
18 EXCL XL Axiata Tbk. Tanudiredja, wibisana dan rekan 3,07877 3 0,54545 0,500 1 0,56650 0,07797 -0,00275
19 GJTL Gajah Tunggal Tbk. osman bing satrio dan eny 1,41532 1 0,54545 0,333 1 0,57432 0,08798 -0,00275
20 GPRA Perdana Gapuraprima Tbk. Kosasih, Nurdiyaman, Tjahjo & Rekan
0,77255 2 0,51515 0,333 0 0,46343 0,04295 -0,00393
21 GZCO Gozco Plantations Tbk. hadori sugiarto adi dan rekan 0,74993 4 0,51515 0,250 0 0,49800 0,03088 -0,00400
22 IGAR Champion Pacific Indonesia Tbk.
aryanto, amir jusuf, mawar dan saptoto
1,62687 4 0,51515 0,333 0 0,22512 0,14250 -0,00339
86
23 INAF Indofarma Tbk hendrawinata eddy dan siddharta
1,57309 1 0,63636 0,500 0 0,45306 0,03566 -0,00433
24 INCI Intanwijaya Internasional Tbk hananta budiyanto dan rekan 0,38315 2 0,45455 0,333 0 0,12488 0,03359 -0,00567
25 INDS Indospring Tbk. tanubrata sutanto fahmi dan rekan
0,11640 1 0,51515 0,333 0 0,31728 0,08053 -0,00280
26 INPC Bank Artha Graha Internasional Tbk.
tjahjadi dan tamara 0,49131 2 0,57576 0,600 0 0,90577 0,00307 -0,00259
27 JPRS Jaya Pari Steel Tbk aryanto, amir jusuf, mawar dan saptoto
0,71221 4 0,57576 0,500 0 0,12819 0,02411 -0,00401
28 JSMR Jasa Marga (Persero) Tbk. aryanto, amir jusuf, mawar dan saptoto
3,78635 1 0,72727 0,500 0 0,60459 0,06204 -0,00234
29 JTPE Jasuindo Tiga Perkasa Tbk. aryanto, amir jusuf, mawar dan saptoto
3,17387 1 0,54545 0,500 0 0,53808 0,09499 -0,00345
30 KIAS Keramika Indonesia Assosiasi Tbk.
jamaludin, ardi, sukimto dan rekan
0,74640 4 0,42424 0,333 0 0,07859 0,03314 -0,00367
31 KIJA Kawasan Industri Jababeka Tbk.
tanubrata sutaanto fahmi dan rekan
0,49388 3 0,54545 0,500 0 0,43833 0,05369 -0,00394
32 LSIP PP London Sumatra Indonesia Tbk.
purwantono, suherman dan surja 2,49893 3 0,60606 0,444 1 0,16845 0,14772 -0,00258
33 MBTO Martina Berto Tbk. tanubrata sutanto fahmi dan rekan
0,93565 2 0,60606 0,333 0 0,28701 0,07469 -0,00368
34 META Nusantara Infrastructure Tbk. tanubrata sutanto fahmi dan rekan
2,40384 1 0,51515 0,500 0 0,48097 0,02385 -0,00353
35 MICE Multi Indocitra Tbk. arsyad dan rekan 0,66850 1 0,45455 0,333 0 0,27733 0,09938 -0,00336
36 PANS Panin Sekuritas Tbk. tanubrata sutanto fahmi dan rekan
2,41865 3 0,63636 0,333 0 0,42679 0,14432 -0,00292
37 PBRX Pan Brothers Tbk. doli bambang sulistyanto dadang dan ali
1,74753 1 0,54545 0,333 0 0,58839 0,04514 -0,00382
38 PNIN Panin Insurance Tbk. anwar dan rekan 0,22530 2 0,54545 0,500 0 0,28631 0,09680 -0,00458
39 PNLF Panin Financial Tbk. anwar dan rekan 0,45584 2 0,48485 0,333 0 0,29358 0,09456 -0,00216
40 PWON Pakuwon Jati Tbk. osman bing satrio dan eny 3,45694 1 0,57576 0,667 1 0,58570 0,10131 -0,00425
41 PYFA Pyridam Farma Tbk tanubrata sutanto fahmi dan rekan
1,06765 3 0,63636 0,333 0 0,35439 0,03907 -0,00388
42 SDPC Millennium Pharmacon International Tbk.
tjahjadi dan tamara 0,64015 2 0,51515 0,600 0 0,72868 0,02554 -0,00268
43 SMCB Holcim Indonesia Tbk. purwantono, suherman dan surja 2,63985 3 0,54545 0,429 1 0,30821 0,11101 -0,00235
44 TINS Timah (Persero) Tbk. osman bing satrio dan eny 1,70042 1 0,66667 0,500 1 0,25288 0,07074 -0,00189
45 TLKM Telekomunikasi Indonesia (Persero) Tbk.
purwantono, suherman dan surja 2,58740 1 0,72727 0,400 1 0,39859 0,16488 -0,00186
87
46 TOTL Total Bangun Persada Tbk. hadori sugiarto adi dan rekan 4,34803 2 0,63636 0,333 0 0,65804 0,08804 -0,00349
47 ULTJ Ultra Jaya Milk Industry & Trading Compa
bambang budi tresno 2,29108 1 0,45455 0,333 0 0,30745 0,14600 -0,00262
48 UNSP Bakrie Sumatra Plantations Tbk.
tanubrata sutanto fahmi dan rekan
0,16122 3 0,60606 0,500 0 0,58309 -0,05624 -0,00261
49 UNTR United Tractors Tbk. tanudiredja, wibisana dan rekan 2,27491 3 0,57576 0,500 1 0,35785 0,11438 -0,00089
2013
No. Kode Saham
Nama Perusahaan (Emiten) Nama KAP Konservatisme Akuntansi
Audit tenure
Pengungkapa Sukarela
IDK Reputasi Auditor
Leverage Profitabilitas Bid-Ask Spread
1 AALI Astra Agro Lestari Tbk Tanudiredja, wibisana dan rekan 3,84950 4 0,48485 0,429 1 0,31379 0,12718 -0,00152
2 ADES Akasha Wira International Tbk Tbk
johan malonda mustika dan rekan
4,45578 4 0,57576 0,333 0 0,39968 0,12619 -0,00208
3 AKRA AKR Corporindo Tbk purwantono, suherman dan surja 3,16570 4 0,66667 0,333 1 0,63349 0,04207 -0,00155
4 ALDO Alkindo Naratama Tbk arsyad dan rekan 2,59502 1 0,51515 0,333 0 0,53601 0,07493 -0,00343
5 ANTM Aneka Tambang (Persero) Tbk Tanudiredja, wibisana dan rekan 0,75553 1 0,66667 0,333 1 0,41489 0,01875 -0,00189
6 ARNA Arwana Citramulia Tbk hendrawinata eddy dan sidddharta
3,70607 1 0,57576 0,400 0 0,34288 0,08724 -0,00289
7 AUTO Astra Otoparts Tbk Tanudiredja, wibisana dan rekan 1,84051 4 0,60606 0,364 1 0,24243 0,08385 -0,00193
8 BBCA Bank Central Asia Tbk siddharta dan widjaja 3,61850 2 0,60606 0,600 1 0,86820 0,02872 -0,00165
9 BBNI Bank Negara Indonesia Tbk Tanudiredja, wibisana dan rekan 1,54481 2 0,63636 0,571 1 0,87668 0,02343 -0,00170
10 BDMN Bank Danamon Indonesia Tbk purwantono, suherman dan surja 1,14671 2 0,63636 0,500 1 0,82874 0,02258 -0,00212
11 BHIT PT MNC Investama Tbk. osman bing satrio dan eny 0,72567 2 0,57576 0,400 1 0,47020 0,01244 -0,00289
12 BNGA Bank CIMB Niaga Tbk Tanudiredja, wibisana dan rekan 0,89316 4 0,72727 0,500 1 0,88172 0,01963 -0,00224
13 BRNA Berlina Tbk hendrawinata eddy dan siddharta 1,02638 3 0,51515 0,333 0 0,72814 -0,01086 -0,00488
14 CFIN Clipan Finance Indonesia Tbk osman bing satrio dan eny 0,52567 2 0,66667 0,400 1 0,54484 0,06303 -0,00336
15 CNKO Exploitasi Energi Indonesia Tbk gideon adi dan rekan 0,86625 1 0,42424 0,500 0 0,40958 0,01878 -0,00368
16 COWL COWELL DEVELOPMENT Tbk hadori sugiarto adi dan rekan 1,93599 1 0,51515 0,333 0 0,39196 0,02505 -0,00346
88
17 CTRA Ciputra Development Tbk purwantono, suherman dan surja 1,22688 4 0,54545 0,500 1 0,51451 0,07027 -0,00241
18 CTRP Ciputra Property Tbk purwantono, suherman dan surja 0,89931 4 0,60606 0,400 1 0,40255 0,05776 -0,00272
19 ELSA Elnusa Tbk Tanudiredja, wibisana dan rekan 1,05400 3 0,63636 0,400 1 0,47721 0,05550 -0,00370
20 EXCL XL Axiata Tbk Tanudiredja, wibisana dan rekan 2,90058 4 0,63636 0,333 1 0,62013 0,02564 -0,00245
21 GJTL Gajah Tunggal Tbk osman bing satrio dan eny 1,02273 2 0,54545 0,286 1 0,62710 0,00784 -0,00211
22 GPRA Perdana Gapura Prima Tbk Nurdiyaman, Tjahyo dan Rekan 0,80629 1 0,51515 0,333 0 0,39900 0,07992 -0,00424
23 IGAR Champion Pacific Indonesia Tbk
hertanto, sidik dan indra 1,27047 1 0,51515 0,333 0 0,28278 0,11130 -0,00436
24 INAF Indofarma Tbk hendrawinata eddy dan siddharta 0,80256 2 0,57576 0,500 0 0,54362 -0,04189 -0,00307
25 JTPE Jasuindo Tiga Perkasa Tbk aryanto amir jusuf mawar dan saptoto
2,23078 2 0,54545 0,667 0 0,57921 0,07085 -0,00465
26 KAEF Kimia Farma (Persero) Tbk hendrawinata eddy dan siddharta 2,01733 3 0,57576 0,400 0 0,34288 0,08724 -0,00326
27 KIAS Keramika Indonesia Assosiasi Tbk
mulyamin sensi suryanto dan lianny
1,13038 1 0,42424 0,333 0 0,09855 0,03319 -0,00523
28 KIJA Kawasan Industri Jababeka Tbk tanubrata sutanto fahmi dan rekan
0,92771 4 0,48485 0,250 0 0,49292 0,01266 -0,00340
29 KPIG MNC Land Tbk osman bing satrio dan eny 1,00801 1 0,51515 0,250 1 0,17172 0,04060 -0,00237
30 KREN Kresna Graha Sekurindo Tbk kosasih nurdiyaman tjahjo dan rekan
3,66533 1 0,45455 0,500 0 0,33907 0,03356 -0,00304
31 LSIP PP London Sumatra Indonesia Tbk
purwantono, suherman dan surja 1,99011 4 0,57576 0,375 1 0,17065 0,09638 -0,00148
32 MFIN Mandala Multifinance Tbk budiman, wawan, pamudji dan rekan
0,81227 2 0,45455 0,500 0 0,71623 0,06528 -0,00624
33 MICE Multi Indocitra Tbk arsyad dan rekan 0,49381 2 0,51515 0,333 0 0,21207 0,07291 -0,00341
34 MITI Mitra Investindo Tbk paul hadiwinata, hidajat, arsono, ade fatma dan rekan
1,72533 1 0,54545 0,500 0 0,28937 0,14015 -0,00394
35 MPPA Matahari Putra Prima Tbk aryanto amir jusuf mawar dan saptoto
3,16642 5 0,51515 0,429 0 0,49921 0,06762 -0,00245
36 PANS Panin Sekuritas Tbk tanubrata sutanto fahmi dan rekan
2,79469 4 0,54545 0,333 0 0,24784 0,14398 -0,00460
37 PNLF Panin Financial Tbk anwar sugiharto dan rekan 0,43092 1 0,45455 0,333 0 0,21088 0,07395 -0,00285
38 PTBA Tambang Batubara Bukit Asam Tbk
tanudiredja wibisana dan rekan 3,11204 4 0,63636 0,333 1 0,35330 0,15880 -0,00157
39 PTPP PP (Persero) Tbk soejatna mulyana dan rekan 2,83020 4 0,69697 0,333 0 0,84014 0,03389 -0,00175
40 PWON Pakuwon Jati Tbk osman bing satrio dan eny 3,16955 2 0,60606 0,667 1 0,55879 0,12223 -0,00323
89
41 PYFA Pyridam Farma Tbk tanubrata sutanto fahmi dan rekan
0,83765 4 0,57576 0,333 0 0,46379 0,03538 -0,00355
42 RUIS Radiant Utama Interinsco Tbk aryanto amir jusuf mawar dan saptoto
0,56449 3 0,45455 0,333 0 0,79506 0,02319 -0,00514
43 SMCB Holcim Indonesia Tbk purwantono, suherman dan surja 1,98714 4 0,54545 0,500 1 0,41101 0,06393 -0,00230
44 SMGR Semen Indonesia (Persero) Tbk osman bing satrio dan eny 3,84934 1 0,63636 0,333 1 0,29192 0,17388 -0,00108
45 SPMA Suparma Tbk hadori sugiarto adi dan rekan 0,41471 5 0,60606 0,400 0 0,57245 -0,01350 -0,00540
46 TINS Timah (Persero) Tbk tanudiredja, wibisana dan rekan 1,64609 1 0,60606 0,500 1 0,37943 0,06906 -0,00177
47 TOTL Total Bangun Persada Tbk hadori sugiharto adi dan rekan 2,08183 3 0,48485 0,286 0 0,63215 0,09575 -0,00290
48 TRIS Trisula International Tbk paul hadiwinata, hidajat, arsono, ade fatma dan rekan
1,41895 1 0,51515 0,333 0 0,37127 0,10734 -0,00294
49 TSPC Tempo Scan Pacific Tbk tanubrata sutanto fahmi dan rekan
3,78596 4 0,54545 0,600 0 0,28569 0,11807 -0,00415
50 UNTR United Tractors Tbk tanudiredja wibisana dan rekan 1,98800 4 0,57576 0,429 1 0,37853 0,08366 -0,00149
51 WIIM Wismilak Inti Makmur Tbk kosasih nurdiyaman tjahjo dan rekan
1,79985 1 0,54545 0,333 0 0,36424 0,10767 -0,00326
2014
No. Kode Saham
Nama Perusahaan (Emiten) Nama KAP Konservatisme Akuntansi
Audit Tenure
Pengungkapan Sukarela
IDK Reputasi Auditor
Leverage Profitabilitas Bid-Ask Spread
1 AALI Astra Agro Lestari Tbk. Tanudiredja, wibisana dan rekan 3,22599 5 0,51515 0,333 1 0,36215 0,14125 -0,00070
2 ADES Akasha Wira International Tbk. Tanubrata susanto fahmi dn rekan
2,74209 1 0,57576 0,333 0 0,41410 0,06144 -0,00153
3 AKRA AKR Corporindo Tbk. purwantono, suherman dan surja 2,70486 5 0,66667 0,333 1 0,59700 0,05345 -0,00063
4 ALDO Alkindo Naratama Tbk. arsyad dan rekan 2,53571 2 0,63636 0,333 0 0,55321 0,05903 -0,00178
5 ANTM Aneka Tambang (Persero) Tbk. Tanudiredja, wibisana dan rekan 0,85016 2 0,63636 0,333 1 0,45883 -0,03517 -0,00124
6 APIC Pacific Strategic Financial Tbk. ahmad, rasyd, hisbullah dan jerry 3,25062 2 0,48485 0,500 0 0,12416 0,05724 -0,00234
7 ASGR Astra Graphia Tbk. Tanudiredja, wibisana dan rekan 2,83267 5 0,57576 0,333 1 0,44757 0,15932 -0,00168
8 ATPK ATPK Resources Tbk. Drs. Ferdinand 1,02532 3 0,57576 0,333 0 0,34619 0,02948 -0,00468
9 AUTO Astra Otoparts Tbk. Tanudiredja, wibisana dan rekan 1,99702 5 0,57576 0,300 1 0,29514 0,06651 -0,00222
90
10 BABP Bank MNC Internasional Tbk. osman bing satrio dan rekan 0,66243 1 0,57576 0,667 1 0,86908 -0,00578 -0,00275
11 BBCA Bank Central Asia Tbk. siddharta dan widjaja 4,05139 3 0,69697 0,600 1 0,85541 0,02989 -0,00085
12 BBNI Bank Negara Indonesia (Persero) Tbk.
Tanudiredja, wibisana dan rekan 1,50821 3 0,57576 0,500 1 0,81894 0,02600 -0,00107
13 BCAP MNC Kapital Indonesia Tbk. osman bing satrio dan rekan 1,02931 1 0,54545 0,333 1 0,74230 0,00188 -0,00414
14 BDMN Bank Danamon Indonesia Tbk. purwantono, suherman dan surja 1,31356 3 0,63636 0,500 1 0,83129 0,01371 -0,00117
15 BIPP Bhuwanatala Indah Permai Tbk.
paul hadinata, hidajat, arsono, ade fatma dan rekan
0,63621 1 0,42424 0,333 0 0,26685 0,03183 -0,00429
16 BTPN Bank Tabungan Pensiunan Nasional Tbk.
Tanudiredja, wibisana dan rekan 1,61720 5 0,57576 0,500 1 0,80984 0,02492 -0,00148
17 CFIN Clipan Finance Indonesia Tbk. osman bing satrio dan rekan 0,53711 3 0,69697 0,500 1 0,50961 0,05986 -0,00252
18 CMNP Citra Marga Nusaphala Persada Tbk.
purwantono, suherman dan surja 1,74866 1 0,57576 0,571 1 0,29711 0,07759 -0,00323
19 COWL Cowell Development Tbk. kosasih, nurdiyaman, tjahjo dan rekan
2,25856 1 0,48485 0,333 0 0,63394 0,04492 -0,00212
20 CTRA Ciputra Development Tbk. purwantono, suherman dan surja 1,79925 5 0,57576 0,500 1 0,50946 0,07706 -0,00120
21 CTRP Ciputra Property Tbk. purwantono, suherman dan surja 1,06325 5 0,60606 0,400 1 0,44843 0,04498 -0,00188
22 DNET Indoritel Makmur Internasional Tbk.
purwantono, suherman dan surja 1,71166 3 0,48485 0,333 1 0,00032 0,05176 -0,00234
23 ELSA Elnusa Tbk. tanudiredja, wibisana dan rekan 1,93553 4 0,63636 0,400 1 0,39162 0,09847 -0,00189
24 GREN Evergreen Invesco Tbk. warnoyo 1,35543 1 0,51515 0,500 0 0,26639 0,00036 -0,00336
25 GWSA Greenwood Sejahtera Tbk. osman bing satrio dan eny 0,68849 2 0,48485 0,500 1 0,14010 0,07491 -0,00456
26 GZCO Gozco Plantations Tbk. doli bambang sulistyanto dadang dan ali
0,52113 1 0,45455 0,250 0 0,51919 0,01578 -0,00326
27 INPC Bank Artha Graha Internasional Tbk.
tjahjadi dan tamara 0,38024 4 0,57576 0,600 0 0,88406 0,00472 -0,00385
28 JTPE Jasuindo Tiga Perkasa Tbk. hendrawinata eddy siddharta dan tanzil
2,34970 1 0,60606 0,500 0 0,56790 0,08183 -0,00168
29 KAEF Kimia Farma Tbk. hendrawinata eddy siddharta dan tanzil
4,49253 1 0,66667 0,400 0 0,38981 0,07969 -0,00141
30 KIJA Kawasan Industri Jababeka Tbk.
tanubrata sutanto fahmi dan rekan
1,28048 5 0,51515 0,250 0 0,45189 0,04633 -0,00093
31 KPIG MNC Land Tbk. anwar, sugiharto dan rekan 1,02928 1 0,54545 0,250 0 0,19526 0,04208 -0,00228
32 META Nusantara Infrastructure Tbk. tanubrata sutanto fahmi dan rekan
1,06532 3 0,63636 0,667 0 0,41955 0,03736 -0,00201
33 MFIN Mandala Multifinance Tbk. budiman, wawan, pamudji dan rekan
0,92671 3 0,42424 0,500 0 0,70842 0,06274 -0,00617
91
34 MICE Multi Indocitra Tbk. arsyad dan rekan 0,39629 3 0,60606 0,333 0 0,19978 0,06332 -0,00184
35 MYOH Samindo Resources Tbk. siddharta widjaja dan rekan 1,00716 1 0,51515 0,333 1 0,50603 0,13210 -0,00212
36 PANR Panorama Sentrawisata Tbk. mulyamin sensi suryanto dan lianny
1,29647 4 0,54545 0,333 0 0,73226 0,03557 -0,00087
37 PNIN Paninvest Tbk. anwar, sugiharto dan rekan 0,19082 2 0,48485 0,500 0 0,25373 0,07697 -0,00308
38 PTBA Tambang Batubara Bukit Asam (Persero)
tanudiredja, wibisana dan rekan 2,55740 5 0,69697 0,333 1 0,41461 0,13632 -0,00086
39 RUIS Radiant Utama Interinsco Tbk. aryanto, amir jusuf, mawar dan saptoto
0,53799 4 0,54545 0,333 0 0,75431 0,04407 -0,00351
40 SIDO Industri Jamu dan Farmasi Sido Muncul
anwar, sugiharto dan rekan 3,47294 1 0,63636 0,333 0 0,06619 0,14716 -0,00196
41 SMGR Semen Indonesia (Persero) Tbk.
osman bing satrio dan eny 3,84325 2 0,66667 0,333 1 0,27138 0,16243 -0,00066
42 SSIA Surya Semesta Internusa Tbk. aryanto, amir jusuf, mawar dan saptoto
1,65665 4 0,51515 0,333 0 0,49294 0,08570 -0,00163
43 TAXI Express Transindo Utama Tbk. mulyamin sensi suryanto dan lianny
2,81266 1 0,54545 0,400 0 0,70361 0,03928 -0,00151
44 TINS Timah (Persero) Tbk. tanudiredja wibisana dan rekan 1,63344 2 0,60606 0,200 1 0,42494 0,06541 -0,00111
45 UNTR United Tractors Tbk. tanudiredja wibisana dan rekan 1,67758 5 0,63636 0,286 1 0,36017 0,08028 -0,00080
46 VIVA Visi Media Asia Tbk. handoko tomo samuel gunawan dan rekan
2,95452 1 0,51515 0,500 0 0,56733 0,02811 -0,00161
47 WIIM Wismilak Inti Makmur Tbk. kosasih, nurdiyaman, tjahjo dan rekan
1,53539 2 0,57576 0,333 0 0,35898 0,08426 -0,00263
2015
No. Kode Saham
Nama Perusahaan (Emiten) Nama KAP Konservatisme Akuntansi
Audit Tenure
Pengungkapan Sukarela
IDK Reputasi Auditor
Leverage Profitabilitas Bid-Ask Spread
1 AALI Astra Agro Lestari Tbk Tanudiredja, wibisana, rintis dan rekan
2,13353 1 0,51515 0,500 1 0,45618 0,03234 -0,00088
2 AKRA Akr Corporindo Tbk purwantono, sungkoro dan surja 3,88877 1 0,66667 0,333 1 0,52075 0,06964 -0,00145
3 ALDO Alkindo Naratama Tbk arsyad dan rekan 2,36502 3 0,57576 0,333 0 0,53299 0,06579 -0,00177
4 APIC Pacific Strategic Financial Tbk Warnoyo 3,58185 1 0,51515 0,500 0 0,17328 0,04186 -0,00214
5 ASII Astra International Tbk Tanudiredja, wibisana, rintis dan rekan
1,91969 1 0,66667 0,364 1 0,48445 0,06361 -0,00118
92
6 AUTO Astra Otoparts Tbk Tanudiredja, wibisana, rintis dan rekan
0,76030 1 0,54545 0,333 1 0,29260 0,02250 -0,00298
7 BABP Bank Mnc Internasional Tbk. osman bing satrio dan eny 0,78390 2 0,60606 0,667 1 0,85926 0,00067 -0,00366
8 BBCA Bank Central Asia Tbk Siddharta, Widjaja dan rekan 3,54778 1 0,72727 0,600 1 0,84450 0,03034 -0,00071
9 BBNI Bank Negara Indonesia Tbk Tanudiredja, wibisana, rintis dan rekan
0,97068 1 0,60606 0,625 1 0,81151 0,01797 -0,00090
10 BDMN Bank Danamon Indonesia Tbk purwantono, sungkoro dan surja 0,89642 1 0,63636 0,571 1 0,81806 0,01313 -0,00191
11 BJTM Bank Pembangunan Daerah Jawa Timur Tbk
Hendrawinata eddy siddharta dan tanzil
1,03551 1 0,60606 0,400 0 0,85292 0,02066 -0,00126
12 BMRI Bank Mandiri (Persero) Tbk purwantono, sungkoro dan surja 0,30895 1 0,57576 0,500 1 0,80895 0,02324 -0,00085
13 BNGA Bank Cimb Niaga Tbk Tanudiredja, wibisana, rintis dan rekan
0,52140 1 0,72727 0,500 1 0,87993 0,00179 -0,00310
14 COWL Cowell Development Tbk teramihardja, pradhono dan chandra
2,48925 1 0,54545 0,500 0 0,66838 -0,05047 -0,00210
15 CTRA Ciputra Development Tbk purwantono, sungkoro dan surja 1,71516 1 0,51515 0,333 1 0,50301 0,06628 -0,00140
16 CTRP Ciputra Property Tbk purwantono, sungkoro dan surja 0,47419 1 0,63636 0,333 1 0,46701 0,03560 -0,00154
17 CTRS Ciputra Surya Tbk purwantono, sungkoro dan surja 1,22961 1 0,48485 0,333 1 0,47678 0,09456 -0,00279
18 DNET Indoritel Makmur Internasional Tbk.
purwantono, sungkoro dan surja 1,49075 1 0,51515 0,429 1 0,00762 0,05233 -0,00287
19 ELSA Elnusa Tbk purwantono, sungkoro dan surja 0,68410 1 0,63636 0,400 1 0,40211 0,08616 -0,00125
20 GREN Evergreen Invesco Tbk achmad, arsyd, hisbullah dan jerry
1,51056 1 0,45455 0,500 0 0,27533 -0,01658 -0,00192
21 ISAT Indosat Tbk Tanudiredja, wibisana, rintis dan rekan
2,25323 1 0,63636 0,300 1 0,76053 -0,02101 -0,00252
22 ISSP Steel Pipe Industry Of Indonesia Tbk
Hadori Sugiarto adi dan rekan 0,52907 1 0,60606 0,400 0 0,53134 0,02918 -0,00186
23 JTPE Jasuindo Tiga Perkasa Tbk amir abadi jusuf, aryanto, mawar dan rekan
1,13290 1 0,54545 0,500 0 0,60445 0,07365 -0,00247
24 KAEF Kimia Farma (Persero) Tbk hendrawinata eddy siddharta dan tanzil
2,59491 2 0,72727 0,400 0 0,42461 0,07817 -0,00168
25 LSIP Pp London Sumatra Indonesia Tbk
purwantono, sungkoro dan surja 1,22682 1 0,60606 0,333 1 0,17074 0,07044 -0,00099
26 MPPA Matahari Putra Prima Tbk amir abadi jusuf, aryanto, mawar dan rekan
3,53610 1 0,54545 0,429 0 0,55902 0,02907 -0,00090
27 PNIN Paninvest Tbk anwar dan rekan 0,12483 1 0,48485 0,500 0 0,23098 0,05492 -0,00439
28 PNLF Panin Financial Tbk anwar dan rekan 0,37843 1 0,51515 0,333 0 0,21214 0,05274 -0,00176
29 PTBA Tambang Batubara Bukit Asam Tbk
Tanudiredja, wibisana, rintis dan rekan
1,05384 1 0,60606 0,333 1 0,45025 0,12058 -0,00126
93
30 SMGR Semen Indonesia (Persero) Tbk osman bing satrio dan eny 2,23985 3 0,63636 0,286 1 0,28077 0,11861 -0,00092
31 SSIA Surya Semesta Internusa Tbk amir abadi jusuf, aryanto, mawar dan rekan
1,00781 1 0,60606 0,200 0 0,48360 0,05928 -0,00193
32 TINS Timah (Persero) Tbk tanudiredja wibisana rintis dan rekan
0,70025 1 0,57576 0,333 1 0,42120 0,01094 -0,00209
33 TLKM Telekomunikasi Indonesia (Persero) Tbk
purwantono, sungkoro dan surja 3,26353 1 0,63636 0,429 1 0,43777 0,14032 -0,00071
34 TOTL Total Bangun Persada Tbk hadori sugiarto adi dan rekan 2,42077 5 0,57576 0,286 0 0,69562 0,06721 -0,00226
35 TRIS Trisula International Tbk Gideon adi dan rekan 1,13975 1 0,63636 0,333 0 0,42681 0,06520 -0,00104
36 UNTR United Tractors Tbk tanudiredja wibisana rintis dan rekan
1,61078 1 0,63636 0,333 1 0,36401 0,04525 -0,00103
37 VIVA Visi Media Asia Tbk achsin handoko tomo 1,56668 1 0,63636 0,400 0 0,61571 0,06977 -0,00301
38 WIIM Wismilak Inti Makmur Tbk kosasih, nurdiyaman, mulyadi, tjahjo dan rekan
0,95681 1 0,51515 0,333 0 0,29716 0,09763 -0,00368
2016
No. Kode Saham Nama Perusahaan (Emiten)
Nama KAP Koservatisme Akuntansi
Audit Tenure
Pengungkapan Sukarela
IDK Reputasi Auditor
Leverage Profitabilitas Bid-Ask Spread
1 AALI Astra Agro Lestari Tbk
Tanudiredja, Wibisana, Rintis dan Rekan
1,68473 2 0,54545 0,400 1 0,27378 0,08727 -0,00069
2 ACST PT Acset Indonusa Tbk.
Tanudiredja, Wibisana, Rintis & Rekan
1,51703 2 0,60606 0,333 1 0,48017 0,02699 -0,00361
3 ADES Akasha Wira International Tbk
Tbk
Tanubrata Sutanto Fahmi banmbang dan rekan
1,41094 1 0,57576 0,333 0 0,49916 0,07290 -0,00450
4 ADMF Adira Dinamika Multi Finance Tbk
Purwantono, Sungkoro & Surja 1,35618 2 0,63636 0,333 1 0,82009 0,03648 -0,00238
5 ANTM Aneka Tambang (Persero) Tbk
Tanudiredja Wibisana, Rintis & rekan
1,16833 2 0,63636 0,333 1 0,38600 0,00216 -0,00164
6 ASII Astra International Tbk
Tanudiredja, Wibisana, Rintis & rekan
2,39450 2 0,66667 0,333 1 0,46571 0,06989 -0,00098
7 BBCA Bank Central Asia Tbk
Siddharta Widjaja & Rekan 3,28926 2 0,69697 0,600 1 0,82832 0,03049 -0,00060
94
8 BDMN Bank Danamon Indonesia Tbk
Purwantono, Sungkoro & Surja 0,97749 2 0,57576 0,500 1 0,79104 0,01604 -0,00175
9 BJTM Bank Pembangunan
Daerah Jawa Timur Tbk
Hendrawinata, Eddy Siddharta & Tanzil
1,17942 2 0,57576 0,400 0 0,83246 0,02389 -0,00195
10 BMRI Bank Mandiri (Persero) Tbk
Purwantono, Sungkoro & Surja 1,26121 2 0,63636 0,500 1 0,79383 0,01410 -0,00086
11 BRNA Berlina Tbk Hendrawinata, Eddy Siddharta & Tanzil
0,85112 3 0,57576 0,500 0 0,50766 0,00606 -0,00487
12 BTPN Bank Tabungan Pensiunan Nasional
Tbk
Tanudiredja, Wibisana, Rintis & Rekan
0,73476 2 0,60606 0,600 1 0,77324 0,02053 -0,00357
13 CLPI Colorpak Indonesia Tbk
Purwantono, Sungkoro & Surja 0,67322 2 0,51515 0,333 1 0,24455 0,11154 -0,00314
14 CTRA Ciputra Development Tbk
Purwantono, Sungkoro & Surja 1,44026 2 0,63636 0,333 1 0,50819 0,04027 -0,00137
15 EKAD Ekadharma International Tbk
hendrawinata eddy siddharta dan tanzil
0,69641 1 0,57576 0,500 0 0,15730 0,12909 -0,00296
16 ELSA Elnusa Tbk Purwantono, Sungkoro & Surja 1,06520 2 0,66667 0,400 1 0,31334 0,07542 -0,00146
17 ISAT Indosat Tbk Tanudiredja, wibisana, rintis dan rekan
2,47220 2 0,63636 0,333 1 0,72114 0,02509 -0,00229
18 ISSP PT Steel Pipe Industry of
Indonesia Tbk
Hadori sugiarto adi dan rekan 0,57052 2 0,54545 0,400 0 0,56221 0,01704 -0,00242
19 JSMR Jasa Marga Tbk Purwantono, Sungkoro & Surja 1,91876 2 0,66667 0,333 1 0,69460 0,03370 -0,00098
20 KIJA Kawasan Industri Jababeka Tbk
tanubrata, sutanto fahmi bambang dan rekan
1,07003 1 0,57576 0,200 0 0,47469 0,03974 -0,00175
21 META Nusantara Infrastructure Tbk
tanubrata, sutanto fahmi bambang dan rekan
0,74143 1 0,60606 0,667 0 0,51247 0,03985 -0,00209
22 MFIN Mandala Multifinance Tbk
Satrio bing eny dan rekan 0,55530 1 0,45455 0,500 1 0,49093 0,07166 -0,00506
23 NIRO Nirvana Development Tbk
Purwantono, Sungkoro & Surja 0,70172 1 0,48485 0,500 1 0,21580 -0,00826 -0,00334
24 PNLF Panin Financial Tbk anwar dan rekan 0,27008 2 0,51515 0,333 0 0,18340 0,06721 -0,00185
25 PTPP PP (Persero) Tbk Hertanto, grace, karunawan 2,18796 1 0,66667 0,333 0 0,65433 0,03687 -0,00086
26 SIDO PT Industri Jamu dan Farmasi Sido
Muncul Tbk
anwar dan rekan 2,78629 2 0,60606 0,333 0 0,07689 0,16084 -0,00241
27 SMGR Semen Indonesia (Persero) Tbk
satrio bing eny dan rekan 1,77998 1 0,66667 0,286 1 0,30869 0,10254 -0,00094
95
28 SSIA Surya Semesta Internusa Tbk
amir abadi jusuf, aryanto, mawar dan rekan
0,60903 2 0,69697 0,333 0 0,53404 0,01402 -0,00213
29 TLKM Telekomunikasi Indonesia (Persero)
Tbk
Purwantono, Sungkoro dan surja 3,73558 2 0,63636 0,429 1 0,41237 0,16242 -0,00074
30 TMAS Pelayaran Tempuran Emas
Tbk
Purwantono, Sungkoro dan surja 2,00749 2 0,57576 0,667 1 0,60617 0,09167 -0,00348
31 TRIS Trisula International Tbk
Gideon adi dan rekan 0,31699 2 0,63636 0,333 0 0,45814 0,03941 -0,00187
32 UNTR United Tractors Tbk
tanudiredja, wibisana, rintis dan rekan
1,85966 2 0,60606 0,333 1 0,33394 0,07977 -0,00099
33 WSKT Waskita Karya (Persero) Tbk
amir abadi jusuf, aryanto, mawar dan rekan
2,06358 1 0,66667 0,333 0 0,72693 0,02952 -0,00107
96
LAMPIRAN B
UJI ASUMSI KLASIK
97
STATISTIK DESCRIPTIF
Descriptive Statistics
N Minimum Maximum Mean Std. Deviation
KonservatismeAkt 218 ,1164 4,4925 1,678405 1,0641064
AuditTenure 218 1,000 5,000 2,17431 1,246888
PengSukarela 218 ,424 ,727 ,57659 ,070358
IDK 218 ,2000 ,6670 ,410087 ,1065623
ReputasiAuditor 218 ,000 1,000 ,50000 ,501151
Leverage 218 ,0003 ,9058 ,476866 ,2125288
Profitabilitas 218 -,0562 ,1739 ,059498 ,0445663
BidAskSpread 218 -,0062 -,0006 -,002521 ,0012316
Valid N (listwise) 218
ReputasiAuditor
Frequency Percent Valid Percent Cumulative
Percent
Valid
,000 109 50,0 50,0 50,0
1,000 109 50,0 50,0 100,0
Total 218 100,0 100,0
UJI NORMALITAS AWAL
Case Processing Summary
Cases
Valid Missing Total
N Percent N Percent N Percent
Unstandardized Residual 387 100,0% 0 0,0% 387 100,0%
Descriptives
Statistic Std. Error
Unstandardized Residual
Mean ,0000000 ,00021267
95% Confidence Interval for
Mean
Lower Bound -,0004181
Upper Bound ,0004181
5% Trimmed Mean ,0005133
Median ,0008273
Variance ,000
Std. Deviation ,00418377
Minimum -,02740
Maximum ,00513
Range ,03254
98
Interquartile Range ,00317
Skewness -2,764 ,124
Kurtosis 10,974 ,247
Extreme Values
Case Number Value
Unstandardized Residual
Highest
1 211 ,00513
2 285 ,00507
3 224 ,00504
4 248 ,00496
5 236 ,00493
Lowest
1 119 -,02740
2 195 -,02348
3 169 -,02171
4 126 -,01874
5 144 -,01813
Tests of Normality
Kolmogorov-Smirnova Shapiro-Wilk
Statistic df Sig. Statistic df Sig.
Unstandardized Residual ,187 387 ,000 ,754 387 ,000
a. Lilliefors Significance Correction
99
100
UJI NORMALITAS AKHIR
Case Processing Summary
Cases
Valid Missing Total
N Percent N Percent N Percent
Unstandardized Residual 218 100,0% 0 0,0% 218 100,0%
Descriptives
Statistic Std. Error
Unstandardized Residual
Mean ,0000000 ,00006528
95% Confidence Interval for
Mean
Lower Bound -,0001287
Upper Bound ,0001287
5% Trimmed Mean ,0000141
Median ,0000708
Variance ,000
Std. Deviation ,00096382
Minimum -,00245
Maximum ,00217
Range ,00461
Interquartile Range ,00137
101
Skewness -,259 ,165
Kurtosis -,410 ,328
Extreme Values
Case Number Value
Unstandardized Residual
Highest
1 101 ,00217
2 102 ,00216
3 98 ,00184
4 114 ,00176
5 8 ,00173
Lowest
1 38 -,00245
2 14 -,00236
3 198 -,00214
4 78 -,00201
5 56 -,00201
Tests of Normality
Kolmogorov-Smirnova Shapiro-Wilk
Statistic df Sig. Statistic df Sig.
Unstandardized Residual ,055 218 ,200* ,988 218 ,067
*. This is a lower bound of the true significance.
a. Lilliefors Significance Correction
Unstandardized Residual Stem-and-Leaf Plot
Frequency Stem & Leaf
5,00 -2 . 00134
14,00 -1 . 55556677778999
15,00 -1 . 000111122233334
35,00 -0 . 55555555555666667777777888888888899
33,00 -0 . 000000000111111122222223333333444
44,00 0 . 00000000011111112222222233333333334444444444
45,00 0 . 555555555666666777777777777788888888899999999
15,00 1 . 001222233333344
10,00 1 . 5555567778
2,00 2 . 11
Stem width: ,00100
Each leaf: 1 case(s)
102
103
UJI MULTIKOLIENARITAS
Coefficientsa
Model Unstandardized
Coefficients
Standardized
Coefficients
t Sig. Collinearity Statistics
B Std. Error Beta Tolerance VIF
1
(Constant) ,001 ,001 1,200 ,231
KonservatismeAkt ,000 ,000 ,268 4,296 ,000 ,751 1,332
RECI_TENUR ,000 ,000 ,097 1,772 ,078 ,973 1,028
RECI_PENGSUK -,002 ,000 -,351 -5,747 ,000 ,781 1,281
IDK -,002 ,001 -,195 -3,446 ,001 ,910 1,099
ReputasiAuditor ,001 ,000 ,265 4,422 ,000 ,813 1,230
RECI_LEV 1,111E-007 ,000 ,019 ,348 ,729 ,967 1,034
Profitabilitas -,002 ,002 -,062 -1,002 ,318 ,761 1,315
a. Dependent Variable: BidAskSpread
UJI AUTOKORELASI
Model Summaryb
Model R R Square Adjusted R
Square
Std. Error of the
Estimate
Durbin-Watson
1 ,623a ,388 ,367 ,0009798 1,880
104
a. Predictors: (Constant), Profitabilitas, RECI_LEV, RECI_TENUR, ReputasiAuditor,
IDK, RECI_PENGSUK, KonservatismeAkt
b. Dependent Variable: BidAskSpread
UJI HETEROSKEDASTISITAS
Coefficientsa
Model Unstandardized Coefficients Standardized
Coefficients
t Sig.
B Std. Error Beta
1
(Constant) ,000 ,000 ,327 ,744
KonservatismeAkt -2,871E-005 ,000 -,055 -,719 ,473
RECI_TENUR ,000 ,000 -,059 -,883 ,378
RECI_PENGSUK ,000 ,000 ,144 1,936 ,054
IDK ,001 ,000 ,124 1,793 ,074
ReputasiAuditor ,000 ,000 -,112 -1,528 ,128
RECI_LEV -2,670E-007 ,000 -,101 -1,510 ,133
Profitabilitas -,001 ,001 -,090 -1,192 ,235
a. Dependent Variable: ABSRES53
UJI MODEL FIT
ANOVAa
Model Sum of Squares df Mean Square F Sig.
1
Regression ,000 7 ,000 18,983 ,000b
Residual ,000 210 ,000
Total ,000 217
a. Dependent Variable: BidAskSpread
b. Predictors: (Constant), Profitabilitas, RECI_LEV, RECI_TENUR, ReputasiAuditor, IDK,
RECI_PENGSUK, KonservatismeAkt
UJI KOEFISIEN DETERMINASI
Model Summaryb
Model R R Square Adjusted R
Square
Std. Error of the
Estimate
Durbin-Watson
1 ,623a ,388 ,367 ,0009798 1,880
a. Predictors: (Constant), Profitabilitas, RECI_LEV, RECI_TENUR, ReputasiAuditor,
IDK, RECI_PENGSUK, KonservatismeAkt
b. Dependent Variable: BidAskSpread
105
UJI HIPOTESIS
Coefficientsa
Model Unstandardized Coefficients Standardized
Coefficients
t Sig.
B Std. Error Beta
1
(Constant) ,001 ,001 1,200 ,231
KonservatismeAkt ,000 ,000 ,268 4,296 ,000
AuditTenure ,000 ,000 ,097 1,772 ,078
Pengungkapanskrl -,002 ,000 -,351 -5,747 ,000
IDK -,002 ,001 -,195 -3,446 ,001
ReputasiAuditor ,001 ,000 ,265 4,422 ,000
Leverage ,000 ,000 ,019 ,348 ,729
Profitabilitas -,002 ,002 -,062 -1,002 ,318
a. Dependent Variable: BidAskSpread
106
LAMPIRAN C
INDEKS PENGUNGKAPAN SUKARELA
107
Daftar Indeks Pengungkapan Sukarela
Daftar Item yang diungkapkan Indeks Pengungkapan Sukarela (IPS).
1. Uraian mengenai strategi dan tujuan perusahaan; dapat meliputi strategi dan tujuan umum,
keuangan, pemasaran dan sosial.
2. Uraian mengenai dampak strategi terhadap hasil-hasil pada masa sekarang dan atau masa
yang akan datang.
3. Bagan atau uraian yang menjelaskan pembagian wewenang dan tanggung jawab dalam
organisasi.
4. Informasi mengenai proyeksi jumlah penjualan tahun berikutnya dapat secara kualitatif
atau kuantitatif.
5. Informasi mengenai proyeksi jumlah laba tahun berikutnya, dapat secara kualitatif atau
kuantitatif.
6. Informasi mengenai proyeksi jumah aliran kas tahun berikutnya, dapat secara kualitatif dan
kuantitatif.
7. Uraian mengenai kegiatan investasi atau pengeluaran modl yang telah dan atau akan
dilaksanakan.
8. Uraian mengenai program reset dan pengembangan yang dapat meliputi kebijakan, lokasi
aktivitas, jumlah karyawan dan hasil yang dicapai.
9. Informasi mengenai pesanan-pesanan dari pembeli yang belum dipenuhi dan kontrak-
kontrak penjualan yang akan direalisasikan dimasa yang akan datang.
10. 10.Informasi mengenai analisis pesaing, dapat secara kualitatif atau kuantitatif.
11. Uraian mengenai pemberian kesempatan kerja yang sama ; tanpa memandang suku; agama
dan ras.
12. Uraian mengenai kondisi kesehatan dan keselamatan dalam lingkungan kerja.
108
13. Uraian mengenai masalah-masalah yang dihadapi perusahaan dalam rekruitmen tenaga
kerja.
14. Informasi mengenai level atau fisik output dan pemakaian kapasitas yang dicapai oleh
perusahaan pada masa sekarang.
15. Uraian mengenai dampak operasi perusahaan terhadap lingkungan hidup dan kebijakan
yang ditempuh untuk memelihara lingkungan.
16. Informasi mengenai manajemen senior yang dapat meliputi nama, pengalaman , dan
tanggungjawabnya.
17. Uraian mengenai pembagian kebijakan-kebijakan yang ditempuh perusahaan untuk
menjamin kesinambungan manajemen.
18. Ringkasan statistik keuangan yang meliputi rasio-rasio rentabilitas, likuiditas, dan
solfabilitas untuk 5 tahun atau lebih.
19. Laporan yang memusat elemen-elemen laba rugi yang perbandingkan untuk 3 tahun atau
lebih.
20. Laporan yang memusat elemen-elemen neraca yang diperbandingkan untuk 3 tahun atau
lebih.
21. Informasi yang merinci jumlah yang dibelanjakan untuk karyawan yang dapat meliputi
gaji atau upah, tunjangan dan pemotongan.
22. Informasi mengenai nilai tambah, dapat secara kualitatif atau kuantitatif.
23. Informasi mengenai biaya yang dipisahkan kedalam komponen tetap dan variabel.
24. Mengenai tingkat imbal hasil (return) yang diharapkan terhadap sebuah proyek.
25. Uraian mengenai dampak inflasi terhadap aktiva perusahaan pada masa sekarang dan atau
masa yang akan datang.
26. Informasi mengenai kemungkinan litigasi oleh pihak lain terhadap perusahaan dimasa yang
akan datang.
109
27. Informasi mengenai pihak-pihak yang mencoba memperoleh pemilikan subtansial
terhadap saham perusahaan .
28. Informasi harga saham untuk setiap masa tri wulan untuk 3 tahun atau lebih.
29. Informasi mengenai komposisi karyawan.
30. Informasi mengenai sistem komunikasi dan informasi perusahaan.
31. Informasi mengenai kepala audit internal yang dapat meliputi nama, pengalaman, dan
tanggung jawab.
32. Uraian mengenai ringkasan keputusan hasil rapat umum pemegang saham tahunan.
33. Struktur kepemilikan pemegang saham perusahaan.
Sumber: Wulandari (2015)
110
SKOR INDEKS PENGUNGKAPAN SUKARELA
2012
No Kode
Saham
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 Jumlah
skor
1 AKRA 1 1 1 1 1 0 1 1 0 0 0 1 0 1 1 1 1 0 1 1 1 1 0 0 0 0 0 1 1 0 1 0 1 20
2 APIC 1 0 1 0 0 0 1 1 0 0 0 1 0 0 0 1 1 1 1 1 1 0 0 0 0 0 0 0 1 0 1 1 1 15
3 ASGR 1 1 1 1 1 0 1 1 0 1 1 1 0 0 1 1 1 0 1 1 1 1 0 0 0 0 0 1 0 1 1 1 1 22
4 ASII 1 1 1 1 0 0 1 1 0 0 1 1 0 1 1 1 1 1 1 1 1 1 0 0 0 0 0 0 1 0 1 1 1 21
5 AUTO 1 1 1 0 0 0 1 1 0 0 1 1 0 1 1 1 1 0 1 1 1 0 0 0 0 0 0 0 1 1 1 1 1 19
6 BBNI 1 1 1 0 1 0 1 1 0 1 0 1 0 0 1 1 1 1 1 1 1 1 0 0 0 0 0 0 1 1 1 1 1 21
7 BHIT 1 0 1 1 0 0 1 1 0 0 0 1 0 0 1 1 1 0 1 1 1 1 0 0 0 0 0 0 1 0 1 1 1 17
8 BNBA 1 1 1 0 0 0 1 1 0 0 0 0 0 0 1 1 1 1 1 1 1 1 0 0 0 0 0 0 1 1 1 0 1 17
9 BNGA 1 1 1 0 1 0 1 1 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 0 0 1 0 1 1 1 1 1 1 23
10 BTPN 1 1 1 0 0 0 1 1 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 0 0 1 0 0 1 1 1 1 1 20
11 CMNP 1 1 1 0 0 0 1 1 0 0 0 1 0 0 1 1 1 0 1 1 1 1 0 0 0 0 0 0 1 1 1 1 1 18
12 COWL 1 1 1 1 0 0 1 1 0 0 0 1 0 0 1 1 1 1 1 1 1 0 0 0 0 0 0 0 1 0 1 1 1 18
13 CTRA 1 1 1 0 0 0 1 1 0 0 0 1 0 0 1 1 1 0 1 1 1 0 0 0 0 0 0 0 1 0 1 1 1 16
14 CTRP 1 1 1 1 1 0 1 1 0 0 0 1 0 0 1 1 1 0 1 1 1 1 0 0 0 0 0 0 1 1 1 1 1 20
15 CTRS 1 1 1 1 0 0 1 1 0 1 0 0 0 0 0 1 1 0 1 1 1 0 0 0 0 0 0 0 1 0 1 1 1 16
16 ELSA 1 1 1 1 1 0 0 1 0 0 0 1 0 1 1 1 1 1 1 1 1 1 0 1 0 1 0 0 1 1 1 1 1 23
17 ETWA 1 0 1 1 0 0 1 1 0 0 0 1 0 1 1 1 1 0 1 1 1 1 0 0 0 0 0 0 1 0 1 1 1 18
18 EXCL 1 1 1 1 1 0 1 1 0 0 0 0 0 0 1 1 1 0 1 1 1 1 0 0 0 0 0 0 0 1 1 1 1 18
19 GJTL 1 1 1 0 0 0 1 1 0 0 0 1 0 1 1 1 1 0 1 1 1 0 0 0 0 0 0 0 1 1 1 1 1 18
111
20 GPRA 1 1 1 1 0 0 1 1 0 0 0 0 0 0 0 1 1 1 1 1 1 1 0 0 0 0 0 0 1 0 1 1 1 17
21 GZCO 1 1 1 1 0 0 0 1 0 0 0 1 0 0 1 1 1 1 1 1 1 0 0 0 0 0 0 0 1 0 1 1 1 17
22 IGAR 1 1 1 0 0 0 1 q 0 0 0 1 0 1 1 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 1 1 17
23 INAF 1 1 1 1 0 0 1 1 0 0 0 1 0 1 1 1 1 1 1 1 1 1 0 0 0 0 0 0 1 1 1 1 1 21
24 INCI 1 0 1 1 0 0 1 1 0 0 0 0 0 1 1 1 1 0 1 1 1 0 0 0 0 0 0 0 1 0 1 0 1 15
25 INDS 1 1 1 0 0 0 1 1 0 0 0 0 0 1 1 1 1 1 1 1 1 0 0 0 0 0 0 0 1 0 1 1 1 17
26 INPC 1 1 1 0 0 0 1 1 0 0 0 0 0 0 1 1 1 1 1 1 1 1 0 0 0 1 0 0 1 1 1 1 1 19
27 JPRS 1 1 1 1 1 0 1 1 0 1 0 0 0 1 1 1 1 0 1 1 1 1 0 0 0 0 0 0 1 0 1 0 1 19
28 JSMR 1 1 1 1 1 0 1 1 0 0 1 1 0 1 1 1 1 1 1 1 1 1 0 0 0 1 0 0 1 1 1 1 1 24
29 JTPE 1 0 1 1 1 0 1 1 0 0 0 1 0 1 1 1 1 0 1 1 1 0 0 0 0 0 0 0 0 1 1 1 1 18
30 KIAS 1 0 1 0 0 0 1 1 0 0 0 1 0 1 1 1 1 0 1 1 1 0 0 0 0 0 0 0 0 0 1 0 1 14
31 KIJA 1 1 1 1 0 0 0 1 0 0 0 1 0 1 1 1 1 1 1 1 1 0 0 0 0 0 0 0 1 0 1 1 1 18
32 LSIP 1 1 1 1 1 0 1 1 0 0 0 1 0 1 1 1 1 0 1 1 1 0 0 0 0 0 0 0 1 1 1 1 1 20
33 MBTO 1 1 1 1 1 0 1 1 0 0 0 1 0 1 1 1 1 0 1 1 1 1 0 0 0 0 0 0 1 1 1 0 1 20
34 META 1 1 1 0 0 0 1 1 0 0 0 1 0 0 1 1 1 0 1 1 1 1 0 0 0 0 0 0 0 1 1 1 1 17
35 MICE 1 1 1 0 0 0 1 1 0 0 0 0 0 0 1 1 1 0 1 1 1 0 0 0 0 0 0 0 1 0 1 1 1 15
36 PANS 1 1 1 1 1 0 1 1 0 0 0 1 0 1 0 1 1 1 1 1 1 0 0 0 0 1 0 0 1 1 1 1 1 21
37 PBRX 1 1 1 0 0 0 1 1 0 0 0 1 0 1 1 1 1 1 1 1 1 1 0 0 0 0 0 0 0 1 1 0 1 18
38 PNIN 1 1 1 1 1 0 1 1 0 0 0 1 0 0 0 1 1 0 1 1 1 0 0 0 0 0 0 0 1 1 1 1 1 18
39 PNLF 1 1 1 0 1 0 1 1 0 0 0 0 0 0 1 1 1 0 1 1 1 0 0 0 0 0 0 0 0 1 1 1 1 16
40 PWON 1 1 1 0 0 0 1 1 0 1 1 0 0 0 1 1 1 1 1 1 1 1 0 0 0 0 0 0 0 1 1 1 1 19
41 PYFA 1 1 1 1 1 0 1 1 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 0 0 0 0 0 1 1 1 0 1 21
42 SDPC 1 1 1 1 1 0 0 1 0 0 0 0 0 0 1 1 1 0 1 1 1 1 0 0 0 0 0 0 1 1 1 0 1 17
112
43 SMCB 1 1 1 0 0 0 1 1 0 0 0 1 0 1 1 1 1 1 1 1 1 1 0 0 0 0 0 0 0 1 1 0 1 18
44 TINS 1 1 1 1 1 0 1 1 0 0 0 1 0 1 1 1 1 0 1 1 1 1 0 1 0 0 0 0 1 1 1 1 1 22
45 TLKM 1 1 1 1 1 0 1 1 0 1 0 1 0 1 1 1 1 1 1 1 1 1 0 0 0 1 0 0 1 1 1 1 1 24
46 TOTL 1 1 1 1 1 0 1 1 0 0 0 1 0 0 1 1 1 0 1 1 1 1 0 0 0 1 0 0 1 1 1 1 1 21
47 ULTJ 1 0 1 1 0 0 0 1 0 0 0 0 0 0 1 1 1 0 1 1 1 1 0 0 0 0 0 0 1 0 1 1 1 15
48 UNSP 1 1 1 0 0 0 1 1 0 0 0 1 0 1 1 1 1 1 1 1 1 1 0 0 0 0 0 0 1 1 1 1 1 20
49 UNTR 1 1 1 0 0 0 1 1 0 0 0 1 0 1 1 1 1 0 1 1 1 1 0 0 0 0 0 0 1 1 1 1 1 19
2013
No. Kode Saham
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 Jumlah Skor
1 AALI 1 1 1 0 0 0 1 1 0 0 0 1 0 1 1 1 1 0 1 1 1 0 0 0 0 0 0 0 0 1 1 0 1 16
2 ADES 1 1 1 0 0 0 1 1 0 1 0 0 0 0 1 1 1 1 1 1 1 1 0 0 0 1 0 0 1 0 1 1 1 19
3 AKRA 1 1 1 1 1 0 1 1 0 0 0 1 0 1 1 1 1 1 1 1 1 1 0 0 0 0 0 0 1 1 1 1 1 22
4 ALDO 1 1 1 1 0 0 0 1 0 1 0 0 0 1 1 1 1 0 1 1 1 0 0 0 0 0 0 0 1 0 1 1 1 17
5 ANTM 1 1 1 1 0 0 1 1 0 0 1 1 0 1 1 1 1 1 1 1 1 1 0 0 0 0 0 0 1 1 1 1 1 22
6 ARNA 1 1 1 0 0 0 1 1 0 0 0 1 0 1 1 1 1 1 1 1 1 1 0 0 0 0 0 0 0 1 1 1 1 19
7 AUTO 1 1 1 0 0 0 1 1 0 0 1 1 0 1 1 1 1 0 1 1 1 1 0 0 0 0 0 0 1 1 1 1 1 20
8 BBCA 1 1 1 0 0 0 1 1 0 1 1 1 0 0 1 1 1 0 0 0 1 1 0 0 0 1 0 1 1 1 1 1 1 20
9 BBNI 1 1 1 0 0 0 1 1 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 1 0 0 0 0 1 1 1 1 1 21
10 BDMN 1 1 1 0 0 0 1 1 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 0 0 1 0 0 1 1 1 1 1 21
11 BHIT 1 1 1 0 0 0 1 1 0 0 1 1 0 0 1 1 1 0 1 1 1 1 0 0 0 0 0 0 1 1 1 1 1 19
12 BNGA 1 1 1 0 0 0 1 1 0 1 1 1 0 0 1 1 1 1 1 1 1 1 0 1 0 1 0 1 1 1 1 1 1 24
13 BRNA 1 0 1 1 1 0 1 1 0 0 0 1 0 1 1 1 1 0 1 1 1 0 0 0 0 0 0 0 1 0 1 0 1 17
113
14 CFIN 1 1 1 0 0 0 1 1 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 0 0 1 0 1 1 1 1 1 1 22
15 CNKO 1 1 1 0 0 0 1 1 0 0 0 0 0 0 0 1 1 1 1 1 1 0 0 0 0 0 0 0 1 0 1 0 1 14
16 COWL 1 1 1 0 0 0 1 1 0 0 0 1 0 0 1 1 1 1 1 1 1 0 0 0 0 0 0 0 1 0 1 1 1 17
17 CTRA 1 1 1 1 1 0 1 1 0 0 0 1 0 0 1 1 1 0 1 1 1 1 0 0 0 0 0 0 1 0 1 0 1 18
18 CTRP 1 1 1 1 1 0 1 1 0 0 0 1 0 0 1 1 1 0 1 1 1 1 0 0 0 0 0 0 1 1 1 1 1 20
19 ELSA 1 1 1 0 1 0 1 1 0 0 0 1 0 1 1 1 1 0 1 1 1 1 0 0 0 1 0 0 1 1 1 1 1 21
20 EXCL 1 1 1 1 1 0 1 1 0 0 0 1 0 0 1 1 1 0 1 1 1 1 0 0 0 0 0 1 1 1 1 1 1 21
21 GJTL 1 1 1 0 0 0 1 1 0 0 0 1 0 1 1 1 1 0 1 1 1 1 0 0 0 0 0 0 1 0 1 1 1 18
22 GPRA 1 1 1 0 0 0 1 1 0 0 0 0 0 0 1 1 1 1 1 1 1 1 0 0 0 0 0 0 1 0 1 1 1 17
23 IGAR 1 1 1 1 0 0 1 1 0 0 0 1 0 0 1 1 1 0 1 1 1 1 0 0 0 0 0 0 0 0 1 1 1 17
24 INAF 1 1 1 1 0 0 1 1 0 0 0 1 0 1 1 1 1 0 1 1 1 0 0 0 0 0 0 0 1 1 1 1 1 19
25 JTPE 1 0 1 1 1 0 1 1 0 0 0 1 0 1 1 1 1 0 1 1 1 1 0 0 0 0 0 0 0 1 1 0 1 18
26 KAEF 1 1 1 0 0 0 1 1 0 0 0 1 0 1 1 1 1 1 1 1 1 1 0 0 0 0 0 0 1 1 1 0 1 19
27 KIAS 1 0 1 0 0 0 0 1 0 0 0 1 0 1 1 1 1 0 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 14
28 KIJA 1 1 1 1 1 0 0 1 0 0 0 0 0 0 1 1 1 1 1 1 1 0 0 0 0 0 0 0 1 0 1 0 1 16
29 KPIG 1 1 1 0 0 0 1 1 0 0 0 1 0 0 1 1 1 0 1 1 1 1 0 0 0 0 0 0 1 0 1 1 1 17
30 KREN 1 0 1 1 0 0 1 1 0 0 0 0 0 0 0 1 1 0 1 1 1 1 0 0 0 0 0 0 1 1 1 0 1 15
31 LSIP 1 1 1 0 0 0 1 1 0 0 0 1 0 1 1 1 1 0 1 1 1 1 0 0 0 1 0 0 1 1 1 0 1 19
32 MFIN 1 1 1 1 0 0 0 1 0 0 0 0 0 0 1 1 1 0 1 1 1 0 0 0 0 0 0 0 1 0 1 1 1 15
33 MICE 1 1 1 0 0 0 0 1 0 0 0 1 0 0 1 1 1 0 1 1 1 1 0 0 0 0 0 0 1 1 1 1 1 17
34 MITI 1 0 1 0 0 0 0 1 0 1 0 1 0 0 1 1 1 1 1 1 1 1 0 0 0 1 0 0 1 0 1 1 1 18
35 MPPA 1 1 1 0 0 0 0 1 0 0 1 0 0 0 1 1 1 0 1 1 1 1 0 0 0 0 0 0 1 1 1 1 1 17
36 PANS 1 1 1 1 1 0 0 1 0 0 0 0 0 0 0 1 1 1 1 1 1 0 0 0 0 1 0 0 1 1 1 1 1 18
37 PNLF 1 1 1 0 0 0 1 1 0 0 0 0 0 0 1 1 1 0 1 1 1 1 0 0 0 0 0 0 0 0 1 1 1 15
38 PTBA 1 1 1 1 0 0 1 1 0 0 1 1 0 1 1 1 1 1 1 1 1 1 0 0 0 0 0 0 0 1 1 1 1 21
114
39 PTPP 1 1 1 1 1 0 1 1 0 0 1 1 0 1 1 1 1 1 1 1 1 1 0 0 0 0 0 0 1 1 1 1 1 23
40 PWON 1 1 1 0 0 0 1 1 0 1 0 0 0 0 1 1 1 1 1 1 1 1 0 0 0 1 0 0 1 1 1 1 1 20
41 PYFA 1 1 1 1 1 0 1 1 0 0 1 0 0 1 1 1 1 0 1 1 1 1 0 0 0 0 0 0 1 0 1 0 1 19
42 RUIS 1 1 1 0 0 0 1 1 0 0 0 1 0 0 0 1 1 1 1 1 1 0 0 0 0 0 0 0 1 0 1 0 1 15
43 SMCB 1 1 1 0 1 0 1 1 0 0 0 1 0 1 1 1 1 0 0 0 1 1 0 0 0 1 0 0 1 1 1 0 1 18
44 SMGR 1 1 1 1 1 0 1 1 0 0 1 1 0 1 1 1 1 0 1 1 1 1 0 0 0 0 0 0 1 1 1 0 1 21
45 SPMA 1 1 1 1 1 0 1 1 0 0 0 0 0 1 1 1 1 0 1 1 1 1 0 0 0 0 0 0 1 1 1 1 1 20
46 TINS 1 1 1 1 1 0 1 1 0 0 0 1 0 0 1 1 1 0 1 1 1 1 0 0 0 0 0 0 1 1 1 1 1 20
47 TOTL 1 1 1 1 0 0 1 1 0 0 1 1 0 0 1 1 1 0 0 0 1 1 0 0 0 0 0 0 1 0 1 0 1 16
48 TRIS 1 1 1 0 0 0 1 1 0 0 0 1 0 1 1 1 1 0 1 1 1 1 0 0 0 0 0 0 1 0 1 0 1 17
49 TSPC 1 1 1 1 0 0 1 1 0 0 1 0 0 1 1 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 18
50 UNTR 1 1 1 0 0 0 1 1 0 0 1 1 0 0 1 1 1 0 1 1 1 1 0 0 0 0 0 0 1 1 1 1 1 19
51 WIIM 1 1 1 0 0 0 1 1 0 0 0 1 0 1 1 1 1 0 1 1 1 1 0 0 0 0 0 0 1 0 1 1 1 18
2014
No. Kode Saham
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 Jumlah Skor
1 AALI 1 1 1 0 0 0 1 1 0 0 0 1 0 1 1 1 1 0 1 1 1 0 0 0 0 0 0 0 0 1 1 1 1 17
2 ADES 1 0 1 0 0 0 1 1 0 1 0 1 0 1 1 1 1 1 1 1 1 0 0 0 0 1 0 0 1 0 1 1 1 19
3 AKRA 1 1 1 0 0 0 1 1 0 0 1 1 0 1 1 1 1 1 1 1 1 1 0 0 0 0 0 1 1 1 1 1 1 22
4 ALDO 1 1 1 1 1 0 1 1 0 1 0 1 0 1 1 1 1 0 1 1 1 1 0 0 0 0 0 0 1 0 1 1 1 21
5 ANTM 1 1 1 1 0 0 1 1 0 0 1 1 0 1 1 1 1 1 1 1 1 1 0 0 0 0 0 0 1 1 1 0 1 21
6 APIC 1 1 1 0 0 0 1 1 0 0 0 0 0 0 1 1 1 0 1 1 1 1 0 0 0 0 0 0 1 0 1 1 1 16
7 ASGR 1 1 1 0 0 0 1 1 0 0 1 1 0 0 1 1 1 0 1 1 1 1 0 0 0 0 0 0 1 1 1 1 1 19
8 ATPK 1 1 1 0 0 0 1 1 0 1 0 1 0 1 1 1 1 0 1 1 1 1 0 0 0 0 0 0 1 0 1 1 1 19
115
9 AUTO 1 1 1 0 0 0 1 1 0 0 1 1 0 0 1 1 1 0 1 1 1 1 0 0 0 0 0 0 1 1 1 1 1 19
10 BABP 1 1 1 0 0 0 1 1 0 0 0 0 0 0 1 1 1 1 1 1 1 1 0 0 0 1 0 0 1 1 1 1 1 19
11 BBCA 1 1 1 0 0 0 1 1 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 1 0 1 0 1 1 1 1 1 1 23
12 BBNI 1 1 1 0 0 0 1 1 0 0 0 0 0 0 1 1 1 1 1 1 1 1 0 1 0 0 0 0 1 1 1 1 1 19
13 BCAP 1 1 1 0 0 0 1 1 0 0 0 1 0 0 1 1 1 0 1 1 1 1 0 0 0 0 0 0 1 1 1 1 1 18
14 BDMN 1 1 1 0 0 0 1 1 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 0 0 1 0 0 1 1 1 1 1 21
15 BIPP 1 1 1 0 0 0 0 1 0 0 0 0 0 0 1 1 1 0 1 1 1 0 0 0 0 0 0 0 1 0 1 1 1 14
16 BTPN 1 1 1 0 0 0 1 1 0 0 0 1 0 0 1 1 1 0 1 1 1 1 0 0 0 1 0 0 1 1 1 1 1 19
17 CFIN 1 1 1 0 1 0 1 1 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 0 0 1 0 1 1 1 1 1 1 23
18 CMNP 1 1 1 1 0 0 1 1 0 0 0 1 0 0 1 1 1 0 1 1 1 1 0 0 0 0 0 0 1 1 1 1 1 19
19 COWL 1 1 1 0 0 0 1 1 0 0 0 0 0 0 1 1 1 0 1 1 1 1 0 0 0 0 0 0 1 0 1 1 1 16
20 CTRA 1 1 1 1 1 0 1 1 0 0 0 0 0 0 1 1 1 0 1 1 1 1 0 0 0 0 0 0 1 1 1 1 1 19
21 CTRP 1 1 1 1 1 0 1 1 0 0 0 1 0 0 1 1 1 0 1 1 1 1 0 0 0 0 0 0 1 1 1 1 1 20
22 DNET 1 1 1 0 0 0 1 1 0 0 0 0 0 0 0 1 1 1 1 1 1 0 0 0 0 0 0 0 1 1 1 1 1 16
23 ELSA 1 1 1 0 0 0 1 1 0 0 0 1 0 1 1 1 1 1 1 1 1 1 0 0 0 0 0 1 1 1 1 1 1 21
24 GREN 1 1 1 1 0 0 1 1 0 0 0 0 0 0 1 1 1 0 1 1 1 1 0 0 0 0 0 0 1 0 1 1 1 17
25 GWSA 1 1 1 0 0 0 1 1 0 0 0 0 0 0 1 1 1 0 1 1 1 1 0 0 0 0 0 0 1 0 1 1 1 16
26 GZCO 1 1 1 1 0 0 1 1 0 0 0 0 0 0 1 1 1 0 1 1 1 0 0 0 0 0 0 0 1 0 1 0 1 15
27 INPC 1 1 1 0 0 0 1 1 0 0 1 1 0 0 1 1 1 0 1 1 1 1 0 0 0 0 0 0 1 1 1 1 1 19
28 JTPE 1 1 1 1 1 0 1 1 0 0 0 1 0 1 1 1 1 0 1 1 1 1 0 0 0 0 0 0 1 1 1 0 1 20
29 KAEF 1 1 1 1 1 0 1 1 0 0 0 1 0 1 1 1 1 1 1 1 1 1 0 0 0 0 0 0 1 1 1 1 1 22
30 KIJA 1 1 1 1 0 0 0 1 0 0 0 1 0 0 1 1 1 1 1 1 1 1 0 0 0 0 0 0 1 0 1 0 1 17
31 KPIG 1 1 1 0 0 0 1 1 0 0 0 1 0 0 1 1 1 0 1 1 1 1 0 0 0 0 0 0 1 1 1 1 1 18
32 META 1 1 1 0 0 0 1 1 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 0 0 0 0 1 1 1 1 1 1 21
33 MFIN 1 1 1 0 0 0 0 1 0 0 0 0 0 0 1 1 1 0 1 1 1 0 0 0 0 0 0 0 1 0 1 1 1 14
116
34 MICE 1 1 1 1 1 0 0 1 0 0 1 1 0 0 1 1 1 0 1 1 1 1 0 0 0 0 0 0 1 1 1 1 1 20
35 MYOH 1 1 1 0 0 0 1 1 0 0 0 1 0 1 1 1 1 0 1 1 1 0 0 0 0 0 0 0 1 0 1 1 1 17
36 PANR 1 1 1 0 1 0 0 1 0 0 0 1 0 0 1 1 1 0 1 1 1 1 0 0 0 0 0 0 1 1 1 1 1 18
37 PNIN 1 1 1 0 1 0 1 1 0 0 0 0 0 0 0 1 1 0 1 1 1 1 0 1 0 0 0 0 0 0 1 1 1 16
38 PTBA 1 1 1 1 1 0 1 1 0 0 1 1 0 1 1 1 1 1 1 1 1 1 0 0 0 0 0 0 1 1 1 1 1 23
39 RUIS 1 1 1 0 0 0 1 1 0 0 0 1 0 0 1 1 1 1 1 1 1 1 0 0 0 0 0 0 1 0 1 1 1 18
40 SIDO 1 1 1 1 0 0 1 1 0 0 1 1 0 1 1 1 1 0 1 1 1 1 0 0 0 0 0 0 1 1 1 1 1 21
41 SMGR 1 1 1 0 1 0 1 1 0 1 1 1 0 1 1 1 1 0 1 1 1 1 0 0 0 0 0 0 1 1 1 1 1 22
42 SSIA 1 1 1 0 0 0 1 1 0 0 0 1 0 0 1 1 1 0 1 1 1 0 0 0 0 0 0 0 1 1 1 1 1 17
43 TAXI 1 1 1 0 0 0 1 1 0 0 0 1 0 0 1 1 1 0 1 1 1 1 0 0 0 0 0 0 1 1 1 1 1 18
44 TINS 1 1 1 1 1 0 1 1 0 0 0 1 0 1 1 1 1 0 1 1 1 1 0 0 0 0 0 0 1 0 1 1 1 20
45 UNTR 1 1 1 0 0 0 1 1 0 0 1 1 0 1 1 1 1 1 1 1 1 1 0 0 0 0 0 0 1 1 1 1 1 21
46 VIVA 1 1 1 0 0 0 1 1 0 0 0 1 0 0 1 1 1 0 1 1 1 1 0 0 0 0 0 0 1 0 1 1 1 17
47 WIIM 1 1 1 1 0 0 1 1 0 0 0 1 0 1 1 1 1 0 1 1 1 0 0 0 0 0 0 0 1 1 1 1 1 19
2015
No. Kode Saham
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 Jumlah Skor
1 AALI 1 0 1 0 0 0 1 1 0 0 0 1 0 1 1 1 1 0 1 1 1 1 0 0 0 0 0 0 0 1 1 1 1 17
2 AKRA 1 0 1 1 1 0 1 1 0 0 1 1 0 1 1 1 1 0 1 1 1 1 0 1 0 0 0 0 1 1 1 1 1 22
3 ALDO 1 1 1 1 1 1 0 1 0 1 0 1 0 0 1 1 1 0 1 1 1 0 0 0 0 0 0 0 1 0 1 1 1 19
4 APIC 1 1 1 1 1 0 1 1 0 0 0 0 0 0 1 1 1 0 1 1 1 0 0 0 0 0 0 0 1 0 1 1 1 17
5 ASII 1 1 1 1 0 0 1 1 0 0 0 1 0 1 1 1 1 1 1 1 1 1 0 0 0 1 0 0 1 1 1 1 1 22
6 AUTO 1 1 1 0 0 0 1 1 0 0 1 1 0 0 1 1 1 0 1 1 1 0 0 0 0 0 0 0 1 1 1 1 1 18
7 BABP 1 1 1 0 0 0 0 1 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 0 0 1 0 0 1 1 1 1 1 20
117
8 BBCA 1 1 1 1 0 0 1 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 1 0 0 0 1 1 0 1 1 1 24
9 BBNI 1 1 1 1 0 0 1 1 0 0 0 0 0 0 1 1 1 1 1 1 1 1 0 0 0 1 0 0 1 1 1 1 1 20
10 BDMN 1 1 1 0 0 0 1 1 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 0 0 1 0 0 1 1 1 1 1 21
11 BJTM 1 1 1 0 0 0 1 1 0 0 0 1 0 0 1 1 1 1 1 1 1 1 0 0 0 1 0 0 1 1 1 1 1 20
12 BMRI 1 1 1 0 0 0 1 1 0 1 0 0 0 0 1 1 1 1 1 1 1 1 0 0 0 0 0 1 1 1 1 0 1 19
13 BNGA 1 1 1 1 1 1 1 1 0 0 0 1 0 0 1 1 1 1 1 1 1 1 0 0 0 1 0 1 1 1 1 1 1 24
14 COWL 1 1 1 0 0 0 1 1 0 0 0 1 0 0 1 1 1 0 1 1 1 1 0 0 0 0 0 0 1 1 1 1 1 18
15 CTRA 1 1 1 1 1 0 1 0 0 0 0 1 0 0 1 0 1 0 1 1 1 0 0 0 0 0 0 0 1 1 1 1 1 17
16 CTRP 1 1 1 1 1 1 1 1 0 0 0 1 0 0 1 1 1 0 1 1 1 1 0 0 0 0 0 0 1 1 1 1 1 21
17 CTRS 1 1 1 0 0 0 0 1 0 1 0 0 0 0 1 1 1 0 1 1 1 1 0 0 0 0 0 0 1 0 1 1 1 16
18 DNET 1 1 1 0 0 0 1 1 0 0 0 0 0 0 0 1 1 1 1 1 1 1 0 0 0 0 0 0 1 1 1 1 1 17
19 ELSA 1 1 1 0 0 0 1 1 0 0 0 1 0 1 1 1 1 1 1 1 1 1 0 0 0 0 0 1 1 1 1 1 1 21
20 GREN 1 1 1 0 0 0 1 1 0 0 0 0 0 0 1 1 1 0 1 1 1 0 0 0 0 0 0 0 1 0 1 1 1 15
21 ISAT 1 1 1 0 0 0 1 1 0 1 1 1 0 0 1 1 1 0 1 1 1 1 0 0 0 1 0 0 1 1 1 1 1 21
22 ISSP 1 1 1 0 0 0 0 1 0 1 1 1 0 0 1 1 1 1 1 1 1 0 0 0 0 0 0 1 1 1 1 1 1 20
23 JTPE 1 1 1 1 1 0 1 0 0 1 0 1 0 1 1 0 1 0 1 1 1 0 0 0 0 0 0 0 1 1 1 0 1 18
24 KAEF 1 1 1 1 1 1 1 1 0 1 1 1 0 0 1 1 1 1 1 1 1 0 0 1 0 0 0 0 1 1 1 1 1 24
25 LSIP 1 1 1 0 0 0 1 1 0 0 1 1 0 1 1 1 1 1 1 1 1 0 0 0 0 0 0 0 1 1 1 1 1 20
26 MPPA 1 1 1 0 0 0 1 1 0 0 1 0 0 1 1 1 1 0 1 1 1 1 0 0 0 0 0 0 1 0 1 1 1 18
27 PNIN 1 0 1 1 1 0 1 1 0 0 0 0 0 0 1 1 1 0 1 1 1 1 0 0 0 0 0 0 0 0 1 1 1 16
28 PNLF 1 1 1 0 1 0 1 1 0 0 0 0 0 0 0 1 1 0 1 1 1 1 0 0 0 0 0 0 1 1 1 1 1 17
29 PTBA 1 1 1 1 0 0 1 1 0 1 1 1 0 1 0 1 1 1 1 1 1 0 0 0 0 0 0 0 1 0 1 1 1 20
30 SMGR 1 1 1 0 0 0 1 1 0 1 1 1 0 1 1 1 1 0 1 1 1 1 0 0 0 0 0 0 1 1 1 1 1 21
31 SSIA 1 1 1 1 1 0 1 1 0 0 0 1 0 0 1 1 1 0 1 1 1 1 0 0 0 0 0 0 1 1 1 1 1 20
32 TINS 1 1 1 0 0 0 1 1 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 0 0 1 0 0 0 1 1 0 1 19
118
33 TLKM 1 1 1 0 0 0 1 1 0 1 0 1 0 0 1 1 1 1 1 1 1 1 0 0 0 1 0 0 1 1 1 1 1 21
34 TOTL 1 1 1 1 1 0 1 0 0 1 1 1 0 0 1 1 1 0 1 1 1 0 0 0 0 0 0 0 1 0 1 1 1 19
35 TRIS 1 1 1 1 1 0 1 1 0 1 0 1 0 1 1 1 1 0 1 1 1 0 0 0 0 0 0 0 1 1 1 1 1 21
36 UNTR 1 1 1 1 0 0 1 1 0 0 0 1 0 1 1 1 1 1 1 1 1 1 0 0 0 0 0 0 1 1 1 1 1 21
37 VIVA 1 1 1 1 1 0 1 1 0 0 1 1 0 0 1 1 1 0 1 1 1 1 0 0 0 0 0 0 1 1 1 1 1 21
38 WIIM 1 1 1 0 1 0 1 0 0 1 0 1 0 0 1 0 1 0 1 1 1 0 0 1 0 0 0 0 1 0 1 1 1 17
2016
No. Kode
Saham
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 Jumlah
Skor
1 AALI 1 1 1 0 0 0 1 1 0 0 0 1 0 1 1 1 1 0 1 1 1 1 0 0 0 0 0 0 0 1 1 1 1 18
2 ACST 1 1 1 0 0 0 1 1 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 0 0 0 0 0 1 1 1 1 1 20
3 ADES 1 1 1 0 0 0 1 1 0 1 0 1 0 1 1 1 1 1 1 1 1 0 0 0 0 0 0 0 1 0 1 1 1 19
4 ADMF 1 1 1 0 0 0 1 1 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 0 0 0 0 1 1 1 1 1 1 21
5 ANTM 1 1 1 1 0 0 1 1 0 0 1 1 0 1 1 1 1 1 1 1 1 1 0 0 0 0 0 0 1 1 1 0 1 21
6 ASII 1 1 1 1 0 0 1 1 0 0 0 1 0 1 1 1 1 1 1 1 1 1 0 0 0 1 0 0 1 1 1 1 1 22
7 BBCA 1 1 1 1 0 0 1 1 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 0 0 1 0 1 1 1 1 1 1 23
8 BDMN 1 1 1 0 0 0 1 1 0 0 1 0 0 0 1 1 1 0 1 1 1 1 0 0 0 1 0 0 1 1 1 1 1 19
9 BJTM 1 1 1 0 0 0 0 1 0 0 0 1 0 0 1 1 1 1 1 1 1 1 0 0 0 1 0 0 1 1 1 1 1 19
10 BMRI 1 1 1 0 0 0 0 1 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 0 0 1 0 1 1 1 1 1 1 21
11 BRNA 1 0 1 1 1 0 1 1 0 1 0 1 0 1 1 1 1 0 1 1 1 1 0 0 0 0 0 0 1 0 1 0 1 19
12 BTPN 1 1 1 0 0 0 1 1 0 0 0 1 0 0 1 1 1 1 1 1 1 1 0 0 0 1 0 0 1 1 1 1 1 20
13 CLPI 1 1 1 1 1 0 1 1 0 0 0 0 0 1 0 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 17
14 CTRA 1 1 1 1 1 0 1 1 0 0 1 1 0 0 1 1 1 0 1 1 1 1 0 0 0 0 0 0 1 1 1 1 1 21
15 EKAD 1 1 1 1 1 0 1 1 0 0 0 1 0 1 1 1 1 0 1 1 1 1 0 0 0 0 0 0 0 0 1 1 1 19
119
16 ELSA 1 1 1 1 1 0 1 1 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 0 0 0 0 0 1 1 1 1 1 22
17 ISAT 1 1 1 0 0 0 1 1 0 1 1 1 0 0 1 1 1 0 1 1 1 1 0 0 0 1 0 0 1 1 1 1 1 21
18 ISSP 1 1 1 0 0 0 0 1 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 0 0 0 0 1 1 0 1 1 1 18
19 JSMR 1 1 1 1 0 0 1 1 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 0 0 1 0 0 1 1 1 1 1 22
20 KIJA 1 1 1 1 0 0 1 1 0 0 0 1 0 0 1 1 1 1 1 1 1 0 0 0 0 0 0 0 1 1 1 1 1 19
21 META 1 1 1 0 0 0 1 1 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 0 0 0 0 0 1 1 1 1 1 20
22 MFIN 1 1 1 1 0 0 0 1 0 0 0 0 0 0 1 1 1 0 1 1 1 0 0 0 0 0 0 0 1 0 1 1 1 15
23 NIRO 1 1 1 0 0 0 1 1 0 0 0 0 0 0 1 1 1 0 1 1 1 0 0 0 0 0 0 1 1 0 1 1 1 16
24 PNLF 1 1 1 0 1 0 1 1 0 0 0 0 0 0 0 1 1 0 1 1 1 1 0 0 0 0 0 0 1 1 1 1 1 17
25 PTPP 1 1 1 1 0 1 1 1 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 0 0 0 0 0 1 1 1 1 1 22
26 SIDO 1 1 1 1 0 0 1 1 0 0 0 1 0 1 1 1 1 0 1 1 1 1 0 0 0 0 0 0 1 1 1 1 1 20
27 SMGR 1 0 1 1 1 1 1 1 0 1 0 1 0 1 1 1 1 0 1 1 1 1 0 0 0 0 0 0 1 1 1 1 1 22
28 SSIA 1 1 1 1 1 0 1 1 0 1 1 1 0 0 1 1 1 0 1 1 1 1 0 0 0 1 0 0 1 1 1 1 1 23
29 TLKM 1 1 1 1 1 0 1 1 0 0 0 1 0 0 1 1 1 1 1 1 1 1 0 0 0 0 0 0 1 1 1 1 1 21
30 TMAS 1 1 1 0 0 0 1 1 0 0 0 1 0 0 1 1 1 0 1 1 1 1 0 0 0 1 0 0 1 1 1 1 1 19
31 TRIS 1 1 1 1 0 0 1 1 0 1 1 1 0 0 1 1 1 0 1 1 1 1 0 0 0 0 0 0 1 1 1 1 1 21
32 UNTR 1 1 1 1 0 0 1 1 0 0 1 1 0 0 1 1 1 0 1 1 1 1 0 0 0 0 0 0 1 1 1 1 1 20
33 WSKT 1 1 1 1 1 1 1 1 0 0 1 1 0 0 1 1 1 0 1 1 1 1 0 0 0 0 0 0 1 1 1 1 1 22
120
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