Lampiran A. A-1. Daftar Populasi Perusahaan Publik Sektor Manufaktur Periode

Transcription

1 Lampiran A No. A-1. Daftar Populasi Perusahaan Publik Sektor Manufaktur Periode Kode Nama Perusahaan Klasifikasi Perusahaan 1 ADES PT Akasha Wira International Tbk Food and Beverages 2 ADMG PT Polychem Indonesia Tbk Automotive & Allied 3 AISA PT Tiga Pilar Sejahtera Food Tbk Food and Beverages 4 AKKU PT Aneka Kemasindo Utama Tbk Plastics & Glass 5 AKPI PT Argha Karya Prima Industri Tbk Plastics & Glass 6 AKRA PT AKR Corporindo Tbk Chemical & Allied 7 ALMI PT Alumindo Light Metal Industry Tbk Metal & Allied 8 AMFG PT Asahimas Flat Glass Tbk Plastics & Glass 9 APLI PT Asiaplast Industries Tbk Plastics & Glass 10 AQUA PT Aqua Golden Missisippi Tbk Food and Beverages 11 ARGO PT Argo Pantes Tbk Textile Mill 12 ARNA PT Arwana Citramulia Tbk Stone, clay, glass and Concrete 13 ARTI PT Ratu Prabu Energy Tbk Others 14 ASGR PT Astra Graphia Tbk Electronics and Office Equipment 15 ASIA PT Asia Natural Resources Others 16 ASII PT Astra Internasional Tbk Automotive & Allied 17 AUTO PT Astra Otoparts Tbk Automotive & Allied 18 BATA PT Sepatu Bata Tbk Apparel & Other Textile 19 BATI PT Bat Indonesia Tbk Tobacco Manufacturers 20 BIMA PT Primarindo Asia Infrastructure Tbk Apparel & Other Textile 21 BRAM PT Indo Kordsa Tbk Automotive & Allied 22 BRNA PT Berlina Tbk Plastics & Glass 23 BRPT PT Barito Pacifik Tbk Lumber & Wood

2 24 BTON PT Betonjaya Manunggal Tbk Metal & Allied 25 BUDI PT Budi Acid Jaya Chemical & Allied 26 CEKA PT Cahaya Kalbar Tbk Food and Beverages 27 CITA PT Cita Mineral Investindo Tbk Others 28 CLPI PT Colorpak Indonesia Tbk Chemical & Allied 29 CNMP PT Citra Marga Nusaphala Persada Tbk Others 30 CNTX PT Century Textile Industry Tbk Textile Mill 31 CTBN PT Citra Tubindo Tbk Metal & Allied 32 DAVO PT Davomas Abadi Tbk Food and Beverages 33 DLTA PT Delta Djakarta Tbk Food and Beverages 34 DNET PT Dyviacom Intrabudi Tbk Others 35 DOID PT Delta Dunia Petroindo Apparel & Other Textile 36 DVLA PT Darya Varia Laboratoria Tbk Pharmaceuticals 37 DYNA PT Dynaplast Tbk Plastics & Glass 38 EKAD PT Ekadharma International Tbk Adhesive 39 ERTX PT Eratex Djaja Tbk Textile Mill 40 ESTI PT Ever Shine Tex Tbk Apparel & Other Textile 41 ETWA PT Eterindo Wahanatama Tbk Chemical & Allied 42 FAST PT Fast Food Indonesia Tbk Food and Beverages 43 FASW PT Fajar Surya Wisesa Tbk Paper & Allied 44 FMII PT Fortune Mate Indonesia Apparel & Other Textile 45 FPNI PT Titan Kimia Nusantara Tbk Plastics & Glass 46 GDYR PT Goodyear Indonesia Tbk Automotive & Allied 47 GGRM PT Gudang Garam Tbk Tobacco Manufacturers 48 GJTL PT Gajah Tunggal Tbk Automotive & Allied 49 HDTX PT Panasia Indosyntec Tbk Textile Mill 50 HEXA PT Hexindo Adiperkasa Tbk Automotive & Allied 51 HMSP PT Hanjaya Mandala Sampoerna Tbk Tobacco Manufacturers 52 IGAR PT Kageo Igar Jaya Tbk Plastics & Glass 53 IKAI PT Intikeramik Alamasri Industri Tbk Stone, clay, glass and Concrete 54 IKBI PT Sumi Indo Kabel Tbk Cables

3 55 IMAS PT Indomobil Sukses Internasional Tbk Automotive & Allied 56 INAF PT Indofarma (Persero) Tbk Pharmaceuticals 57 INAI PT Indal Aluminium Industry Tbk Metal & Allied 58 INCI PT Intanwijaya Internasional Tbk Adhesive 59 INDR PT Indorama Synthetics Tbk Apparel & Other Textile 60 INDS PT Indospring Tbk Automotive & Allied 61 INTA PT Intraco Penta Tbk Automotive & Allied 62 INTP PT Indocement Tunggal Prakarsa Tbk Cement 63 ITMA PT Itamaraya Gold Industry Tbk Metal & Allied 64 JECC PT Jembo Cable Company Tbk Cables 65 JKSW PT Jakarta Kyoei Steel Works Tbk Metal & Allied 66 JPRS PT Jaya Pari Steel Tbk Metal & Allied 67 KAEF PT Kimia Farma Tbk Pharmaceuticals 68 KARW PT Karwell Indonesia Tbk Apparel & Other Textile 69 KBLI PT KMI Wire and Cable Tbk Cables 70 KBLV PT First Media Tbk Others 71 KBLM PT Kabelindo Murni Tbk Cables 72 KDSI PT Kedaung Setia Industrial Tbk Fabricated Metal 73 KICI PT Kedaung Indah Can Tbk Fabricated Metal 74 KKGI PT Resources Alam Indonesia Tbk Adhesive 75 KLBF PT Kalbe Farma Tbk Pharmaceuticals 76 LAPD PT Leyand International Tbk Plastics & Glass 77 LION PT Lion Metal Works Tbk Metal & Allied 78 LMPI PT Langgeng Makmur Industri Tbk Plastics & Glass 79 LMSH PT Lionmesh Prima Tbk Metal & Allied 80 LPIN PT Multi Prima Sejahtera Tbk Automotive 81 LTLS PT Lautan Luas Tbk Chemical & Allied 82 MASA PT Multistrada Arah Sarana Tbk Automotive & Allied 83 MERK PT Merck Tbk Pharmaceuticals 84 MITI PT Mitra Investindo Tbk Stone, clay, glass and Concrete 85 MLBI PT Multi Bintang Indonesia Tbk Food and Beverages

4 86 MLIA PT Mulia Industrindo Tbk Stone, clay, glass and Concrete 87 MLPL PT Multipolar Tbk Electronics and Office Equipment 88 MRAT PT Mustika Ratu Tbk Consumer Goods 89 MTDL PT Metrodata Electronics Tbk Electronics and Office Equipment 90 MYOH PT Myoh Technology Tbk Electronics and Office Equipment 91 MYOR PT Mayora Indah Tbk Food and Beverages 92 MYRX PT Hanson Internasional Tbk Apparel & Other Textile 93 MYTX PT Apac Citra Centertex Tbk Apparel & Other Textile 94 NIPS PT Nipress Tbk Automotive & Allied 95 PAFI PT Panasia Filament Inti Tbk Textile Mill 96 PBRX PT Pan Brothers Tex Tbk Apparel & Other Textile 97 PICO PT Pelangi Indah Canindo Tbk Metal & Allied 98 POLY PT Asia Pacifik Fiber Tbk Chemical & Allied 99 PRAS PT Prima Alloy Steel Tbk Automotive & Allied 100 PROD PT Sara Lee Body Care Indonesia Tbk Consumers Goods 101 PSDN PT Prasidha Aneka Niaga Tbk Food and Beverages 102 PTSN PT Sat Nusapersada Tbk Electronics and Office Equipment 103 PTSP PT Pioneerindo Gourmet International Tbk Food and Beverages 104 PYFA PT Pyridam Farma Tbk Pharmaceuticals 105 RDTX PT Roda Vivatex Tbk Textile Mill 106 RICY PT Ricky Putra Globallindo Tbk Apparel & Other Textile 107 RMBA PT Bentoel International Investama Tbk Tobacco Manufacturers 108 RUIS PT Radian Utama Interinsco Tbk Others 109 SAIP PT Surabaya Agung Industri Pulp&Kertas Paper & Allied 110 SCCO PT Supreme Cable Manufacturing and Cables Commerce Tbk 111 SCMA PT Surya Citra Media Others 112 SCPI PT Schering Plough Indonesia Tbk Pharmaceuticals 113 SIMA PT Siwani Makmur Tbk Plastics & Glass 114 SIMM PT Surya Intrindo Makmur Tbk Apparel & Other Textile 115 SIPD PT Sierad Produce Tbk Food and Beverages 116 SKBM PT Sekar Bumi Tbk Food and Beverages

5 117 SKLT PT Sekar Laut Tbk Food and Beverages 118 SMAR PT Sinar Mas Agro Resources&Technology Food and Beverages (SMART) Tbk 119 SMCB PT Holcim Indonesia Tbk Cement 120 SMGR PT Semen Gresik (Persero ) Tbk Cement 121 SMMT PT Entertainment International Tbk Others 122 SMSM PT Selamat Sempurna Automotive & Allied 123 SOBI PT Sorini Agro Asia Corporindo Tbk Chemical & Allied 124 SPMA PT Suparma Tbk Paper & Allied 125 SQBI PT Taiso Pharmaceutical Indonesia Tbk Pharmaceuticals 126 SQMI PT Allbond Makmur Usaha Tbk Automotive & Allied 127 SRSN PT Indo Acidatama Tbk Apparel & Other Textile 128 SSTM PT Sunson Textile Manufacturer Tbk Textile Mill 129 STTP PT Siantar Top Tbk Food and Beverages 130 SUGI PT Sugi Samapersada Tbk Automotive & Allied 131 SULI PT Sumalindo Lestari Jaya Tbk Lumber & Wood 132 TALF PT Tunas Alfin Tbk Plastics & Glass 133 TBLA PT Tunas Baru Lampung Tbk Food and Beverages 134 TBMS PT Tembaga Mulia Semanan Tbk Metal & Allied 135 TCID PT Mandom Indonesia Tbk Consumer Goods 136 TEJA PT Textile Manufacturing Company Jaya Textile Mill Tbk 137 TFCO PT Tifico Fiber Indonesia Tbk Textile Mill 138 TIRA PT Tira Austenite Tbk Metal & Allied 139 TIRT PT Tirta Mahakam Resources Tbk Lumber & Wood 140 TKIM PT Pabrik Kertas Tjiwi Kimia Tbk Paper & Allied 141 TMPO PT Tempo Inti Media Tbk Others 142 TOTO PT Surya Toto Indonesia Tbk Stone, clay, glass and Concrete 143 TPIA PT Tri Polyta Indonesia Tbk Chemical & Allied 144 TRST PT Trias Sentosa Tbk Plastics & Glass 145 TSPC PT Tempo Scan Pacifik Tbk Pharmaceuticals 146 TURI PT Tunas Ridean Tbk Automotive & Allied

6 147 ULTJ PT Ultra Jaya Milk Industry & Trading Food and Beverages Company Tbk 148 UNIC PT Unggul Indah Cahaya Tbk Chemical & Allied 149 UNTR PT United Tractor Tbk Automotive & Allied 150 UNTX PT Unitex Tbk Textile Mill 151 UNVR PT Unilever Indonesia Tbk Consumer Goods 152 VOKS PT Voksel Elektric Tbk Cables 153 YPAS PT Yanaprima Hastapersada Tbk Plastics & Glass Sumber: Data idx Tahun 2007, 2008, 2009, dan 2010 A-2. Proses Seleksi Perusahaan Sampel Berdasarkan Kriteria No. Kode Perusahaan Kriteria Sampel ADES 1 2 ADMG AISA 2 4 AKKU 3 5 AKPI - 6 AKRA 4 7 ALMI 5 8 AMFG 6 9 APLI 7 10 AQUA - 11 ARGO 8 12 ARNA 9 13 ARTI ASGR ASIA ASII AUTO BATA BATI BIMA - 21 BRAM BRNA BRPT - 24 BTON BUDI CEKA CITA CLPI CNMP CNTX - -

7 31 CTBN DAVO DLTA DNET DOID DVLA DYNA - 38 EKAD ERTX - 40 ESTI ETWA FAST FASW FMII FPNI - 46 GDYR GGRM GJTL HDTX - 50 HEXA - 51 HMSP IGAR IKAI - 54 IKBI IMAS - 56 INAF - 57 INAI - 58 INCI - 59 INDR - 60 INDS - 61 INTA INTP ITMA JECC - 65 JKSW - 66 JPRS - 67 KAEF KARW KBLI - 70 KBLV KBLM - 72 KDSI KICI KKGI KLBF LAPD - -

8 77 LION LMPI LMSH LPIN LTLS - 82 MASA MERK MITI - 85 MLBI MLIA - 87 MLPL - 88 MRAT MTDL MYOH MYOR - 92 MYRX - 93 MYTX NIPS PAFI - 96 PBRX PICO POLY - 99 PRAS PROD PSDN PTSN PTSP PYFA RDTX RICY RMBA RUIS SAIP SCCO SCMA SCPI SIMA SIMM SIPD SKBM SKLT SMAR SMCB SMGR SMMT SMSM - -

9 123 SOBI SPMA SQBI SQMI SRSN SSTM STTP SUGI SULI TALF TBLA TBMS TCID TEJA TFCO TIRA TIRT TKIM TMPO TOTO TPIA TRST TSPC TURI ULTJ UNIC UNTR UNTX UNVR VOKS YPAS - - Sumber : Lampiran A-1 A-3. Daftar Perusahaan Sampel No Nama Perusahaan Kode Tanggal Tanggal Listing Klasifikasi. Berdiri 1 PT Akasha Wira International Tbk ADES Juni 1994 Food and Beverages 2 PT Tiga Pilar Sejahtera Food Tbk AISA 26 Januari Juni 1997 Food and Beverages 3 PT Aneka Kemasindo Utama Tbk AKKU 5 April November 2004 Plastics & Glass 4 PT AKR Corporindo Tbk AKRA 28 November Oktober 1994 Chemical & Allied 5 PT Alumindo Light Metal Industry Tbk ALMI 26 Juni Januari 1997 Metal & Allied 6 PT Asahimas Flat Glass Tbk AMFG 7 Oktober November Plastics & Glass

10 PT Asiaplast Industries Tbk APLI 5 Agustus Mei 2000 Plastics & Glass 8 PT Argo Pantes Tbk ARGO 12 Juli Agustus 1995 Textile Mill 9 PT Arwana Citramulia Tbk ARNA 22 Februari PT Astra Graphia Tbk ASGR 31 Oktober Juli 2001 Stone, clay, glass and Concrete 1997 Electronics and Office Equipment 11 PT Astra Internasional Tbk ASII Desember 1991 Automotive & Allied 12 PT Astra Otoparts Tbk AUTO 20 September Juni 1998 Automotive & Allied 13 PT Cahaya Kalbar Tbk CEKA 3 Februari Juli 1996 Food and Beverages 14 PT Colorpak Indonesia Tbk CLPI 15 September November 2001 Chemical & Allied 15 PT Citra Tubindo Tbk CTBN 23 Agustus Juli 1990 Metal & Allied 16 PT Davomas Abadi Tbk DAVO 14 Maret Desember 1994 Food and Beverages 17 PT Delta Djakarta Tbk DLTA 15 Juni Desember 2000 Food and Beverages 18 PT Darya Varia Laboratoria Tbk DVLA 2 Januari November Pharmaceuticals PT Ekadharma International Tbk EKAD Juni 1991 Adhesive 20 PT Ever Shine Tex Tbk ESTI 11 Desember Oktober 1992 Apparel & Other Textile 21 PT Eterindo Wahanatama Tbk ETWA 6 Maret Mei 1997 Chemical & Allied 22 PT Fast Food Indonesia Tbk FAST 19 Juni Mei 1993 Food and Beverages 23 PT Fajar Surya Wisesa Tbk FASW 13 Juni Desember 1994 Paper & Allied 24 PT Goodyear Indonesia Tbk GDYR 31 Oktober Januari 2001 Automotive & Allied 25 PT Gajah Tunggal Tbk GJTL 24 Agustus Automotive & Allied 26 PT Hanjaya Mandala Sampoerna Tbk HMSP 19 Oktober Juni 1992 Tobacco Manufacturers 27 PT Kageo Igar Jaya Tbk IGAR 30 Oktober Mei 1992 Plastics & Glass 28 PT Sumi Indo Kabel Tbk IKBI 23 Juli September Cables PT Indocement Tunggal INTP 16 Januari Cement Prakarsa Tbk 30 PT Kimia Farma Tbk KAEF 16 Agustus 4 Juli 2001 Pharmaceuticals

11 PT Karwell Indonesia Tbk KARW 18 Februari Desember 1994 Apparel & Other Textile 32 PT Kedaung Setia Industrial Tbk KDSI 9 Januari Juli 1996 Fabricated Metal 33 PT Kedaung Indah Can Tbk KICI 11 Januari Oktober 1993 Fabricated Metal 34 PT Kalbe Farma Tbk KLBF 10 September 1992 Pharmaceuticals PT Lion Metal Works Tbk LION 16 Agustus November 1997 Metal & Allied 36 PT Langgeng Makmur Industri Tbk LMPI 30 November Oktober 1994 Plastics & Glass 37 PT Lionmesh Prima Tbk LMSH 14 Desember November 1990 Metal & Allied 38 PT Multistrada Arah Sarana Tbk MASA 20 Juni Juni 2005 Automotive & Allied 39 PT Merck Tbk MERK 14 Oktober Desember 2000 Food and Beverages 40 PT Multi Bintang Indonesia Tbk MLBI 3 Juni Januari 2001 Food and Beverages 41 PT Mustika Ratu Tbk MRAT 14 Maret Juli 1995 Consumer Goods 42 PT Metrodata Electronics Tbk MTDL 17 Januari Electronics and Office Equipment 43 PT Apac Citra Centertex Tbk MYTX 10 Februari Juli 1990 Apparel & Other Textile 44 PT Nipress Tbk NIPS 24 April Agustus 1992 Automotive & Allied 45 PT Pan Brothers Tex Tbk PBRX 21 Agustus Maret 1992 Apparel & Other Textile 46 PT Pelangi Indah Canindo Tbk PICO 26 September September 1996 Metal & Allied 47 PT Prasidha Aneka Niaga Tbk PSDN 16 April Oktober 1994 Food and Beverages 48 PT Pioneerindo Gourmet International Tbk PTSP 13 Desember Mei 1994 Food and Beverages 49 PT Bentoel International Investama Tbk RMBA 11 April Desember 1993 Tobacco Manufacturers 50 PT Schering Plough Indonesia SCPI 7 Maret Januari 2001 Pharmaceuticals Tbk 51 PT Sekar Laut Tbk SKLT 19 Juli September 1993 Food and Beverages 52 PT Sinar Mas Agro Resources&Technology SMAR 18 Juni November 1992 Food and Beverages (SMART) Tbk 53 PT Semen Gresik (Persero ) Tbk SMGR 25 Maret Juni 1995 Cement 54 PT Sorini Agro Asia Corporindo Tbk SOBI 7 Februari Agustus 1992 Chemical & Allied

12 55 PT Suparma Tbk SPMA 25 Agustus November 1994 Paper & Allied 56 PT Indo Acidatama Tbk SRSN 7 Desember Januari 1993 Apparel & Other Textile 57 PT Siantar Top Tbk STTP 12 Mei Desember 1996 Food and Beverages 58 PT Sumalindo Lestari Jaya Tbk SULI 14 April Maret 1994 Lumber & Wood 59 PT Tunas Baru Lampung Tbk TBLA 31 Maret Februari 2000 Food and Beverages 60 PT Mandom Indonesia Tbk TCID 5 November 30 September Consumer Goods PT Tira Austenite Tbk TIRA 8 April Juli 1993 Metal & Allied 62 PT Tirta Mahakam Resources Tbk TIRT 22 April Desember 1999 Lumber & Wood 63 PT Surya Toto Indonesia Tbk TOTO 11 Juli November 2000 Stone, clay, glass and Concrete 64 PT Trias Sentosa Tbk TRST 23 November Plastics & Glass 65 PT Tunas Ridean Tbk TURI 24 Juli Mei 1995 Automotive & Allied 66 PT Ultra Jaya Milk Industry & Trading Company Tbk ULTJ 2 November Food and Beverages 67 PT Unggul Indah Cahaya Tbk UNIC 7 Februari April 1990 Chemical & Allied 68 PT United Tractor Tbk UNTR 13 Oktober Maret 1992 Automotive & Allied 69 PT Unilever Indonesia Tbk UNVR 22 Juli Januari 1998 Consumer Goods 70 PT Voksel Elektric Tbk VOKS 19 April Juli 1992 Cables Sumber: Lampiran A-2 dan Data idx Tahun 2007, 2008, 2009, dan 2010 A-4. Perusahaan yang Tepat Waktu dan Tidak Tepat Waktu Tahun 2007 No. Perusahaan yang Tepat Waktu Perusahaan yang Tidak Tepat Waktu 1 PT Akasha Wira International Tbk PT Apac Citra Centertex Tbk 2 PT Tiga Pilar Sejahtera Food Tbk PT Nipress Tbk 3 PT Aneka Kemasindo Utama Tbk 4 PT AKR Corporindo Tbk 5 PT Alumindo Light Metal Industry Tbk 6 PT Asahimas Flat Glass Tbk 7 PT Asiaplast Industries Tbk 8 PT Argo Pantes Tbk 9 PT Arwana Citramulia Tbk 10 PT Astra Graphia Tbk 11 PT Astra Internasional Tbk 12 PT Astra Otoparts Tbk

13 13 PT Cahaya Kalbar Tbk 14 PT Colorpak Indonesia Tbk 15 PT Citra Tubindo Tbk 16 PT Davomas Abadi Tbk 17 PT Delta Djakarta Tbk 18 PT Darya Varia Laboratoria Tbk 19 PT Ekadharma International Tbk 20 PT Ever Shine Tex Tbk 21 PT Eterindo Wahanatama Tbk 22 PT Fast Food Indonesia Tbk 23 PT Fajar Surya Wisesa Tbk 24 PT Goodyear Indonesia Tbk 25 PT Gajah Tunggal Tbk 26 PT Hanjaya Mandala Sampoerna Tbk 27 PT Kageo Igar Jaya Tbk 28 PT Sumi Indo Kabel Tbk 29 PT Indocement Tunggal Prakarsa Tbk 30 PT Kimia Farma Tbk 31 PT Karwell Indonesia Tbk 32 PT Kedaung Setia Industrial Tbk 33 PT Kedaung Indah Can Tbk 34 PT Kalbe Farma Tbk 35 PT Lion Metal Works Tbk 36 PT Langgeng Makmur Industri Tbk 37 PT Lionmesh Prima Tbk 38 PT Multistrada Arah Sarana Tbk 39 PT Merck Tbk 40 PT Multi Bintang Indonesia Tbk 41 PT Mustika Ratu Tbk 42 PT Metrodata Electronics Tbk 43 PT Pan Brothers Tex Tbk 44 PT Pelangi Indah Canindo Tbk 45 PT Prasidha Aneka Niaga Tbk 46 PT Pioneerindo Gourmet International Tbk 47 PT Bentoel International Investama Tbk 48 PT Schering Plough Indonesia Tbk 49 PT Sekar Laut Tbk 50 PT Sinar Mas Agro Resources&Technology (SMART) Tbk 51 PT Semen Gresik (Persero ) Tbk 52 PT Sorini Agro Asia Corporindo Tbk 53 PT Suparma Tbk 54 PT Indo Acidatama Tbk 55 PT Siantar Top Tbk 56 PT Sumalindo Lestari Jaya Tbk

14 57 PT Tunas Baru Lampung Tbk 58 PT Mandom Indonesia Tbk 59 PT Tira Austenite Tbk 60 PT Tirta Mahakam Resources Tbk 61 PT Surya Toto Indonesia Tbk 62 PT Trias Sentosa Tbk 63 PT Tunas Ridean Tbk 64 PT Ultra Jaya Milk Industry & Trading Company Tbk 65 PT Unggul Indah Cahaya Tbk 66 PT United Tractor Tbk 67 PT Unilever Indonesia Tbk 68 PT Voksel Elektric Tbk Sumber: Data idx Tahun 2007 A-5. Perusahaan yang Tepat Waktu dan Tidak Tepat Waktu Tahun 2008 No. Perusahaan yang Tepat Waktu Perusahaan yang Tidak Tepat Waktu 1 PT Akasha Wira International Tbk PT Apac Citra Centertex Tbk 2 PT Tiga Pilar Sejahtera Food Tbk PT Nipress Tbk 3 PT Aneka Kemasindo Utama Tbk 4 PT AKR Corporindo Tbk 5 PT Alumindo Light Metal Industry Tbk 6 PT Asahimas Flat Glass Tbk 7 PT Asiaplast Industries Tbk 8 PT Argo Pantes Tbk 9 PT Arwana Citramulia Tbk 10 PT Astra Graphia Tbk 11 PT Astra Internasional Tbk 12 PT Astra Otoparts Tbk 13 PT Cahaya Kalbar Tbk 14 PT Colorpak Indonesia Tbk 15 PT Citra Tubindo Tbk 16 PT Davomas Abadi Tbk 17 PT Delta Djakarta Tbk 18 PT Darya Varia Laboratoria Tbk 19 PT Ekadharma International Tbk 20 PT Ever Shine Tex Tbk 21 PT Eterindo Wahanatama Tbk 22 PT Fast Food Indonesia Tbk 23 PT Fajar Surya Wisesa Tbk 24 PT Goodyear Indonesia Tbk 25 PT Gajah Tunggal Tbk 26 PT Hanjaya Mandala Sampoerna Tbk

15 27 PT Kageo Igar Jaya Tbk 28 PT Sumi Indo Kabel Tbk 29 PT Indocement Tunggal Prakarsa Tbk 30 PT Kimia Farma Tbk 31 PT Karwell Indonesia Tbk 32 PT Kedaung Setia Industrial Tbk 33 PT Kedaung Indah Can Tbk 34 PT Kalbe Farma Tbk 35 PT Lion Metal Works Tbk 36 PT Langgeng Makmur Industri Tbk 37 PT Lionmesh Prima Tbk 38 PT Multistrada Arah Sarana Tbk 39 PT Merck Tbk 40 PT Multi Bintang Indonesia Tbk 41 PT Mustika Ratu Tbk 42 PT Metrodata Electronics Tbk 43 PT Pan Brothers Tex Tbk 44 PT Pelangi Indah Canindo Tbk 45 PT Prasidha Aneka Niaga Tbk 46 PT Pioneerindo Gourmet International Tbk 47 PT Bentoel International Investama Tbk 48 PT Schering Plough Indonesia Tbk 49 PT Sekar Laut Tbk 50 PT Sinar Mas Agro Resources&Technology (SMART) Tbk 51 PT Semen Gresik (Persero ) Tbk 52 PT Sorini Agro Asia Corporindo Tbk 53 PT Suparma Tbk 54 PT Indo Acidatama Tbk 55 PT Siantar Top Tbk 56 PT Sumalindo Lestari Jaya Tbk 57 PT Tunas Baru Lampung Tbk 58 PT Mandom Indonesia Tbk 59 PT Tira Austenite Tbk 60 PT Tirta Mahakam Resources Tbk 61 PT Surya Toto Indonesia Tbk 62 PT Trias Sentosa Tbk 63 PT Tunas Ridean Tbk 64 PT Ultra Jaya Milk Industry & Trading Company Tbk 65 PT Unggul Indah Cahaya Tbk 66 PT United Tractor Tbk 67 PT Unilever Indonesia Tbk 68 PT Voksel Elektric Tbk Sumber: Data idx Tahun 2008

16 A-6. Perusahaan yang Tepat Waktu dan Tidak Tepat Waktu Tahun 2009 No. Perusahaan yang Tepat Waktu Perusahaan yang Tidak Tepat Waktu 1 PT Akasha Wira International Tbk PT Tiga Pilar Sejahtera Food Tbk 2 PT Aneka Kemasindo Utama Tbk PT Fast Food Indonesia Tbk 3 PT AKR Corporindo Tbk PT Apac Citra Centertex Tbk 4 PT Alumindo Light Metal Industry Tbk PT Nipress Tbk 5 PT Asahimas Flat Glass Tbk 6 PT Asiaplast Industries Tbk 7 PT Argo Pantes Tbk 8 PT Arwana Citramulia Tbk 9 PT Astra Graphia Tbk 10 PT Astra Internasional Tbk 11 PT Astra Otoparts Tbk 12 PT Cahaya Kalbar Tbk 13 PT Colorpak Indonesia Tbk 14 PT Citra Tubindo Tbk 15 PT Davomas Abadi Tbk 16 PT Delta Djakarta Tbk 17 PT Darya Varia Laboratoria Tbk 18 PT Ekadharma International Tbk 19 PT Ever Shine Tex Tbk 20 PT Eterindo Wahanatama Tbk 21 PT Fajar Surya Wisesa Tbk 22 PT Goodyear Indonesia Tbk 23 PT Gajah Tunggal Tbk 24 PT Hanjaya Mandala Sampoerna Tbk 25 PT Kageo Igar Jaya Tbk 26 PT Sumi Indo Kabel Tbk 27 PT Indocement Tunggal Prakarsa Tbk 28 PT Kimia Farma Tbk 29 PT Karwell Indonesia Tbk 30 PT Kedaung Setia Industrial Tbk 31 PT Kedaung Indah Can Tbk 32 PT Kalbe Farma Tbk 33 PT Lion Metal Works Tbk 34 PT Langgeng Makmur Industri Tbk 35 PT Lionmesh Prima Tbk 36 PT Multistrada Arah Sarana Tbk 37 PT Merck Tbk 38 PT Multi Bintang Indonesia Tbk 39 PT Mustika Ratu Tbk 40 PT Metrodata Electronics Tbk 41 PT Pan Brothers Tex Tbk 42 PT Pelangi Indah Canindo Tbk

17 43 PT Prasidha Aneka Niaga Tbk 44 PT Pioneerindo Gourmet International Tbk 45 PT Bentoel International Investama Tbk 46 PT Schering Plough Indonesia Tbk 47 PT Sekar Laut Tbk 48 PT Sinar Mas Agro Resources&Technology (SMART) Tbk 49 PT Semen Gresik (Persero ) Tbk 50 PT Sorini Agro Asia Corporindo Tbk 51 PT Suparma Tbk 52 PT Indo Acidatama Tbk 53 PT Siantar Top Tbk 54 PT Sumalindo Lestari Jaya Tbk 55 PT Tunas Baru Lampung Tbk 56 PT Mandom Indonesia Tbk 57 PT Tira Austenite Tbk 58 PT Tirta Mahakam Resources Tbk 59 PT Surya Toto Indonesia Tbk 60 PT Trias Sentosa Tbk 61 PT Tunas Ridean Tbk 62 PT Ultra Jaya Milk Industry & Trading Company Tbk 63 PT Unggul Indah Cahaya Tbk 64 PT United Tractor Tbk 65 PT Unilever Indonesia Tbk 66 PT Voksel Elektric Tbk Sumber: Data idx Tahun 2009 A-7. Perusahaan yang Tepat Waktu dan Tidak Tepat Waktu Tahun 2010 No. Perusahaan yang Tepat Waktu Perusahaan yang Tidak Tepat Waktu 1 PT Akasha Wira International Tbk PT Asahimas Flat Glass Tbk 2 PT Tiga Pilar Sejahtera Food Tbk PT Siantar Top Tbk 3 PT Aneka Kemasindo Utama Tbk PT Sumalindo Lestari Jaya Tbk 4 PT AKR Corporindo Tbk 5 PT Alumindo Light Metal Industry Tbk 6 PT Asiaplast Industries Tbk 7 PT Argo Pantes Tbk 8 PT Arwana Citramulia Tbk 9 PT Astra Graphia Tbk 10 PT Astra Internasional Tbk 11 PT Astra Otoparts Tbk 12 PT Cahaya Kalbar Tbk

18 13 PT Colorpak Indonesia Tbk 14 PT Citra Tubindo Tbk 15 PT Davomas Abadi Tbk 16 PT Delta Djakarta Tbk 17 PT Darya Varia Laboratoria Tbk 18 PT Ekadharma International Tbk 19 PT Ever Shine Tex Tbk 20 PT Eterindo Wahanatama Tbk 21 PT Fast Food Indonesia Tbk 22 PT Fajar Surya Wisesa Tbk 23 PT Goodyear Indonesia Tbk 24 PT Gajah Tunggal Tbk 25 PT Hanjaya Mandala Sampoerna Tbk 26 PT Kageo Igar Jaya Tbk 27 PT Sumi Indo Kabel Tbk 28 PT Indocement Tunggal Prakarsa Tbk 29 PT Kimia Farma Tbk 30 PT Karwell Indonesia Tbk 31 PT Kedaung Setia Industrial Tbk 32 PT Kedaung Indah Can Tbk 33 PT Kalbe Farma Tbk 34 PT Lion Metal Works Tbk 35 PT Langgeng Makmur Industri Tbk 36 PT Lionmesh Prima Tbk 37 PT Multistrada Arah Sarana Tbk 38 PT Merck Tbk 39 PT Multi Bintang Indonesia Tbk 40 PT Mustika Ratu Tbk 41 PT Metrodata Electronics Tbk 42 PT Apac Citra Centertex Tbk 43 PT Nipress Tbk 44 PT Pan Brothers Tex Tbk 45 PT Pelangi Indah Canindo Tbk 46 PT Prasidha Aneka Niaga Tbk 47 PT Pioneerindo Gourmet International Tbk 48 PT Bentoel International Investama Tbk 49 PT Schering Plough Indonesia Tbk 50 PT Sekar Laut Tbk 51 PT Sinar Mas Agro Resources&Technology (SMART) Tbk 52 PT Semen Gresik (Persero ) Tbk 53 PT Sorini Agro Asia Corporindo Tbk 54 PT Suparma Tbk 55 PT Indo Acidatama Tbk 56 PT Tunas Baru Lampung Tbk

19 57 PT Mandom Indonesia Tbk 58 PT Tira Austenite Tbk 59 PT Tirta Mahakam Resources Tbk 60 PT Surya Toto Indonesia Tbk 61 PT Trias Sentosa Tbk 62 PT Tunas Ridean Tbk 63 PT Ultra Jaya Milk Industry & Trading Company Tbk 64 PT Unggul Indah Cahaya Tbk 65 PT United Tractor Tbk 66 PT Unilever Indonesia Tbk 67 PT Voksel Elektric Tbk Sumber: Data idx 2010

20 Lampiran B B-1. Tabel Pengolahan Data untuk Perusahaan Sampel Tahun 2007 No. Kode Perusahaan ROA OWN KAP TIME 1 ADES -86,62 91, AISA 1,99 24, AKKU -0,07 64, AKRA 5,47 71, ALMI 2,31 36, AMFG 8,61 43, APLI -1,55 54, ARGO -9,60 29, ARNA 6,89 25, ASGR 11,54 76, ASII 10,26 50, AUTO 13,17 86, CEKA 4,02 61, CLPI 5,82 58, CTBN 13,71 27, DAVO 5,39 23, DLTA 7,99 58, DVLA 8,90 92, EKAD 4,98 74, ESTI -2,83 52, ETWA 1,52 21, FAST 16,29 43, FASW 3,24 52, GDYR 7,31 85, GJTL 1,07 27, HMSP 23,11 97, IGAR 4,68 63, IKBI 13,15 88, INTP 9,76 65, KAEF 3,76 90, KARW 1,99 53, KDSI 2,68 49, KICI 19,61 44, KLBF 13,73 9, LION 11,71 28, LMPI 2,33 17, LMSH 9,46 25, MASA 1,62 27, MERK 27,03 74, MLBI 13,57 75, MRAT 3,52 71, MTDL 2,45 12,93 1 1

21 43 MYTX -2,16 58, NIPS 1,75 37, PBRX 2,96 21, PICO 1,88 76, PSDN -2,96 57, PTSP 0,22 59, RMBA 6,29 41, SCPI 2,00 64, SKLT 3,14 27, SMAR 12,26 95, SMGR 20,85 51, SOBI 11,18 69, SPMA 1,82 29, SRSN 7,69 37, STTP 3,01 60, SULI 1,46 51, TBLA 3,96 19, TCID 15,34 60, TIRA 1,06 42, TIRT 0,14 33, TOTO 6,17 39, TRST 0,83 17, TURI 5,67 48, ULTJ 2,22 22, UNIC 1,27 47, UNTR 11,48 58, UNVR 36,79 85, VOKS 6,67 28, Sumber: Data idx Tahun 2007 B-2. Tabel Pengolahan Data untuk Perusahaan Sampel Tahun 2008 No. Kode Perusahaan ROA OWN KAP TIME 1 ADES -8,22 91, AISA 2,82 19, AKKU -18,95 64, AKRA 4,31 71, ALMI 0,28 36, AMFG 11,37 43, APLI -1,75 54, ARGO -10,93 29, ARNA 7,38 25, ASGR 7,43 76, ASII 11,38 50, AUTO 14,22 93, CEKA 4,60 87, CLPI 7,77 58,20 0 1

22 15 CTBN 10,29 37, DAVO -14,11 23, DLTA 11,99 58, DVLA 11,11 92, EKAD 3,27 75, ESTI -4,15 58, ETWA 147,82 21, FAST 15,96 43, FASW 0,98 52, GDYR 7,31 85, GJTL -7,17 27, HMSP 24,14 98, IGAR 2,40 63, IKBI 15,35 88, INTP 15,47 65, KAEF 3,83 90, KARW -39,62 53, KDSI 1,18 49, KICI 3,55 44, KLBF 12,39 9, LION 14,95 28, LMPI 0,46 17, LMSH 14,90 25, MASA 0,12 27, MERK 26,29 74, MLBI 23,61 75, MRAT 6,28 71, MTDL 2,32 12, MYTX -6,71 58, NIPS 0,48 37, PBRX -4,33 21, PICO 2,21 76, PSDN 3,29 57, PTSP 5,24 59, RMBA 5,37 41, SCPI 3,32 64, SKLT 2,12 27, SMAR 10,44 95, SMGR 23,80 51, SOBI 12,82 69, SPMA -0,91 29, SRSN 1,73 35, STTP 0,77 56, SULI -11,64 51, TBLA 2,26 29, TCID 12,61 60, TIRA 0,58 42, TIRT -11,94 33,79 0 1

23 63 TOTO 6,14 39, TRST 2,69 17, TURI 6,84 49, ULTJ 17,67 21, UNIC 1,30 47, UNTR 11,65 59, UNVR 37,01 85, VOKS 0,45 28, Sumber: Data idx Tahun 2008 B-3. Tabel Pengolahan Data untuk Perusahaan Sampel Tahun 2009 No. Kode Perusahaan ROA OWN KAP TIME 1 ADES 9,15 91, AISA 2,81 19, AKKU -17,43 64, AKRA 4,53 70, ALMI 1,77 36, AMFG 3,41 43, APLI 9,97 53, ARGO -5,18 29, ARNA 7,77 21, ASGR 8,64 76, ASII 11,29 50, AUTO 16,54 95, CEKA 8,71 87, CLPI 14,10 58, CTBN 7,12 42, DAVO -8,08 23, DLTA 16,64 58, DVLA 9,22 92, EKAD 9,96 75, ESTI 1,48 58, ETWA 1,94 21, FAST 17,48 43, FASW 7,54 52, GDYR 10,74 85, GJTL 10,01 44, HMSP 28,72 98, IGAR 7,78 67, IKBI 5,11 88, INTP 20,69 51, KAEF -6,82 90, KARW 1,91 53, KDSI -6,19 49, KICI 14,33 44, KLBF 12,39 10, LION 1,11 28, LMPI 3,30 17,78 0 1

24 37 LMSH 7,40 25, MASA 33,80 27, MERK 34,67 74, MLBI 0,93 75, MRAT 5,75 71, MTDL 0,95 12, MYTX 0,73 58, NIPS 1,17 38, PBRX 4,06 21, PICO 2,33 76, PSDN 9,18 57, PTSP 12,08 59, RMBA 0,58 99, SCPI 5,23 64, SKLT 6,53 26, SMAR 7,33 95, SMGR 25,68 51, SOBI 12,48 69, SPMA 1,88 29, SRSN 6,13 35, STTP 7,49 56, SULI -5,17 31, TBLA 4,96 29, TCID 12,53 60, TIRA 1,09 42, TIRT 1,98 33, TOTO 18,09 39, TRST 7,49 28, TURI 17,53 49, ULTJ 3,53 21, UNIC 1,75 47, UNTR 15,64 59, UNVR 40,67 85, VOKS 4,33 21, Sumber: Data idx Tahun 2009 B-4. Tabel Pengolahan Data untuk Perusahaan Sampel Tahun 2010 No. Kode Perusahaan ROA OWN KAP TIME 1 ADES 9,75 91, AISA 3,88 19, AKKU 16,50 84, AKRA 4,05 59, ALMI 29,06 32, AMFG 13,94 43, APLI 73,62 53, ARGO 8,75 29, ARNA -87,53 24, ASGR 12,05 76,87 1 1

25 11 ASII 12,72 50, AUTO 20,42 95, CEKA 3,47 87, CLPI 10,32 58, CTBN 6,71 42, DAVO -0,92 23, DLTA 19,69 58, DVLA 12,98 92, EKAD 11,97 75, ESTI 0,25 58, ETWA 16,14 21, FAST 7,13 43, FASW 6,29 52, GDYR 5,80 85, GJTL 8,00 48, HMSP 31,28 98, IGAR 9,25 79, IKBI 0,76 88, INTP 21,01 51, KAEF 8,37 90, KARW 13,71 53, KDSI 3,02 49, KICI 3,79 44, KLBF 18,29 10, LION 12,71 28, LMPI 0,45 17, LMSH 9,39 25, MASA 0,057 27, MERK 27,32 74, MLBI 38,95 75, MRAT 6,32 71, MTDL 3,22 12, MYTX 5,37 58, NIPS 3,75 38, PBRX 4,01 22, PICO 2,21 76, PSDN 3,11 57, PTSP 14,46 59, RMBA 4,45 99, SCPI -3,44 64, SKLT 2,42 26, SMAR 0,01 95, SMGR 23,34 51, SOBI 5,98 69, SPMA 1,98 29, SRSN 2,70 35, STTP 6,56 56, SULI 0,23 31,00 1 0

26 59 TBLA 6,75 29, TCID 12, TIRA 1,81 42, TIRT -0,17 33, TOTO 17,75 39, TRST 6,73 28, TURI 12,80 43, ULTJ 5,33 21, UNIC 1,48 47, UNTR 13,10 59, UNVR 38,92 85, VOKS 0,89 27, Sumber: Data idx Tahun 2010

27 Lampiran C C-1. Analisis Deskriptif. Notes Output Created 06-Apr :09:12 Comments Input Active Dataset DataSet0 Filter Weight Split File <none> <none> <none> N of Rows in Working Data File 280 Missing Value Handling Definition of Missing User defined missing values are treated as missing. Cases Used All non-missing data are used. Syntax DESCRIPTIVES VARIABLES=ROA OWN KAP AGE SIZE TIME /STATISTICS=MEAN STDDEV MIN MAX. Resources Processor Time 0:00: Elapsed Time 0:00: Descriptive Statistics N Minimum Maximum Mean Std. Deviation ROA OWN KAP AGE SIZE E E6 TIME Valid N (listwise) 280

28 C-2. Analisis Statistika Notes Output Created 05-Apr :29:58 Comments Input Active Dataset DataSet0 Filter Weight Split File <none> <none> <none> N of Rows in Working Data File 280 Missing Value Handling Definition of Missing User-defined missing values are treated as missing Syntax LOGISTIC REGRESSION VARIABLES TIME /METHOD=ENTER ROA OWN KAP AGE SIZE /CLASSPLOT /PRINT=GOODFIT CORR ITER(1) /CRITERIA=PIN(0.05) POUT(0.10) ITERATE(20) CUT(0.5). Resources Processor Time 0:00: Elapsed Time 0:00: Case Processing Summary Unweighted Cases a N Percent Selected Cases Included in Analysis Missing Cases 0.0 Total Unselected Cases 0.0 Total a. If weight is in effect, see classification table for the total number of cases.

29 Dependent Variable Encoding Original Value Internal Value Block 0: Beginning Block Iteration History a,b,c Iteration -2 Log likelihood Coefficients Constant Step a. Constant is included in the model. b. Initial -2 Log Likelihood: c. Estimation terminated at iteration number 5 because parameter estimates changed by less than.001.

30 Classification Table a,b Predicted Observed TIME Percentage Correct Step 0 TIME Overall Percentage 94.3 a. Constant is included in the model. b. The cut value is.500 Variables in the Equation B S.E. Wald df Sig. Exp(B) Step 0 Constant Variables not in the Equation a Score df Sig. Step 0 Variables ROA OWN KAP AGE SIZE a. Residual Chi-Squares are not computed because of redundancies.

31 Block 1: Method = Enter Iteration History a,b,c,d Iteration -2 Log likelihood Coefficients Constant ROA OWN KAP AGE SIZE Step a. Method: Enter b. Constant is included in the model. c. Initial -2 Log Likelihood: d. Estimation terminated at iteration number 8 because parameter estimates changed by less than.001. Omnibus Tests of Model Coefficients Chi-square df Sig. Step 1 Step Block Model Model Summary Cox & Snell R Nagelkerke R Step -2 Log likelihood Square Square a a. Estimation terminated at iteration number 8 because parameter estimates changed by less than.001.

32 Hosmer and Lemeshow Test Step Chi-square df Sig Contingency Table for Hosmer and Lemeshow Test TIME =.00 TIME = 1.00 Observed Expected Observed Expected Total Step Classification Table a Predicted Observed TIME Percentage Correct Step 1 TIME Overall Percentage 93.9 a. The cut value is.500

33 Variables in the Equation B S.E. Wald df Sig. Exp(B) Step 1 a ROA OWN KAP AGE SIZE Constant a. Variable(s) entered on step 1: ROA, OWN, KAP, AGE, SIZE. Correlation Matrix Constant ROA OWN KAP AGE SIZE Step 1 Constant ROA OWN KAP AGE SIZE

34 Lampiran D D-1. Jumlah Denda yang Dikenakan oleh Bapepam-LK terhadap Perusahaan yang Tidak Tepat Waktu Menyampaikan Laporan Keuangannya Tahun No. Kode Perusahaan Tanggal Penyampaian Jumlah Denda Laporan Keuangan 1. MYTX 20 April 2008 Rp NIPS 1 April 2008 Rp Total Rp D-2.Jumlah Denda yang Dikenakan oleh Bapepam-LK terhadap Perusahaan yang Tidak Tepat Waktu Menyampaikan Laporan Keuangannya Tahun No. Kode Perusahaan Tanggal Penyampaian Jumlah Denda Laporan Keuangan 1. MYTX 18 April 2009 Rp NIPS 3 April 2009 Rp Total Rp D-3.Jumlah Denda yang Dikenakan oleh Bapepam-LK terhadap Perusahaan yang Tidak Tepat Waktu Menyampaikan Laporan Keuangannya Tahun No. Kode Perusahaan Tanggal Penyampaian Jumlah Denda Laporan Keuangan 1. AISA 9 April 2010 Rp FAST 19 April 2010 Rp MYTX 21 April 2010 Rp NIPS 23 April 2010 Rp Total Rp D-4.Jumlah Denda yang Dikenakan oleh Bapepam-LK terhadap Perusahaan yang Tidak Tepat Waktu Menyampaikan Laporan Keuangannya Tahun No. Kode Perusahaan Tanggal Penyampaian Jumlah Denda Laporan Keuangan 1. AMFG 20 April 2011 Rp STTP 6 April 2011 Rp SULI 15 April 2011 Rp Total Rp