LAMPIRAN Lampiran I Daftar Populasi Perusahaan Properti dan Real Estate di Bursa Efek Indonesia No Kode Kriteria Nama Perusahaan Emiten 1 2 3 Sampel 1 ASRI Alam Sutera Reality Tbk 1 2 BAPA Bekasi Asri Pemula Tbk 2 3 BCIP Bumi Citra Permai Tbk - 4 BIPP Bhuawanatala Indah Permai Tbk - 5 BKDP Bukit Darmo Property Tbk - 6 BKSL Sentul City Tbk 3 7 BMSR Bintang Mitra Semestaraya Tbk - 8 BSDE Bumi Serpong Damai Tbk 4 9 CKRA Citra Kebun Raya Agri Tbk - 10 COWL Cowell Development Tbk 5 11 CTRA Ciputra Development Tbk 6 12 CTRP Ciputra Property Tbk - 13 CTRS Ciputra Surya Tbk 7 14 DART Duta Anggada Realty Tbk - 15 DILD Intiland Development Tbk 8 16 DUTI Duta Pertiwi Tbk 9 17 ELTY Bakrieland Development Tbk 10 18 FMII Fortune Mate Indonesia Tbk - 19 GMTD Gowa Makassar Tourism Development Tbk 11 20 GPRA Perdana Gapura Prima Tbk - 21 JIHD Jakarta International Hotel & Development Tbk - 22 JRPT Jaya Real Property Tbk 12 23 KIJA Kawasan Industri Jababeka Tbk - 24 KPIG Global Land and Development Tbk - 25 LAMI Lamicitra Nusantara Tbk 13 26 LCGP Laguna Cipta Griya Tbk - 27 LPCK Lippo Cikarang Tbk - 28 LPKR Lippo Karawaci Tbk - 29 MDLN Modernland Realty Tbk - 30 MKPI Metropolitan Kentjana Tbk 14 31 MTSM Metro Realty Tbk - 71
32 OMRE Indonesia Prima Property Tbk - 33 PWON Pakuwon Jati Tbk - 34 PWSI Panca Wiratama Sakti Tbk - 35 RBMS Rista Bintang Mahkota Sejati Tbk - 36 RDTX Roda Vivatex Tbk - 37 RODA Royal Oak Development Asia Tbk - 38 SCBD Danayasa Arthatama Tbk - 39 SIIP Suryainti Permata Tbk - - 40 SMDM Suryamas Dutamakmur Tbk - 41 SMRA Summarecon Agung Tbk 15 Daftar Sampel Penelitian Perusahaan Properti dan Real Estate di Bursa Efek Indonesia No Kode Emiten Nama Perusahaan 1 ASRI Alam Sutera Reality Tbk 2 BAPA Bekasi Asri Pemula Tbk 3 BKSL Sentul City Tbk 4 BSDE Bumi Serpong Damai Tbk 5 COWL Cowell Development Tbk 6 CTRA Ciputra Development Tbk 7 CTRS Ciputra Surya Tbk 8 DILD Intiland Development Tbk 9 DUTI Duta Pertiwi Tbk 10 ELTY Bakrieland Development Tbk 11 GMTD Gowa Makassar Tourism Development Tbk 12 JRPT Jaya Real Property Tbk 13 LAMI Lamicitra Nusantara Tbk 14 MKPI Metropolitan Kentjana Tbk 15 SMRA Summarecon Agung Tbk 72
Lampiran II Daftar Variabel Penelitian DATA VARIABEL PENELITIAN UKURAN PERUSAHAAN TOTAL ASET (Rp) No EMITEN 2009 2010 2011 1 ASRI 3,559,964,928,251 4,587,986,472,840 6,007,548,091,185 2 BAPA 134,883,970,713 136,358,827,789 148,084,624,723 3 BKSL 2,784,021,782,133 4,814,315,153,733 5,290,382,916,872 4 BSDE 4,592,836,482,000 11,694,747,901,551 12,787,376,914,156 5 COWL 207,505,008,227 266,939,286,532 385,681,565,146 6 CTRA 8,553,946,343,429 9,378,342,136,927 11,524,866,822,316 7 CTRS 2,268,629,009,246 2,609,229,793,505 3,529,028,283,751 8 DILD 2,140,126,674,921 4,599,239,260,454 5,691,909,741,708 9 DUTI 4,429,503,290,693 4,723,365,274,851 5,188,186,444,790 10 ELTY 11,592,631,487,233 17,064,195,774,257 17,707,949,598,417 11 GMTD 305,635,686,223 358,990,245,785 487,193,845,496 12 JRPT 2,585,475,177,000 3,295,717,307,000 4,084,414,957,000 13 LAMI 610,489,273,000 604,528,491,000 591,979,523,000 14 MKPI 1,663,732,806,949 1,818,211,227,559 2,138,597,313,933 15 SMRA 4,460,277,206,000 6,139,640,438,000 8,099,174,681,000 73
DATA VARIABEL PROFITABILITAS TAHUN 2009 No EMITEN EAT(Rp) TOTAL ASET(Rp) ROA 1 ASRI 94,020,549,049 3,559,964,928,251 0.03 2 BAPA 8,982,142,892 134,883,970,713 0.07 3 BKSL 2,457,166,164 2,784,021,782,133 0.01 4 BSDE 308,738,334,000 4,592,836,482,000 0.07 5 COWL 13,691,009,424 207,505,008,227 0.07 6 CTRA 136,327,668,227 8,553,946,343,429 0.02 7 CTRS 57,118,544,162 2,268,629,009,246 0.03 8 DILD 25,612,283,715 2,140,126,674,921 0.01 9 DUTI 211,986,451,546 4,429,503,290,693 0.05 10 ELTY 132,255,912,805 11,592,631,487,233 0.01 11 GMTD 13,485,473,435 305,635,686,223 0.04 12 JRPT 191,705,460,000 2,585,475,177,000 0.07 13 LAMI 12,602,248,000 610,489,273,000 0.02 14 MKPI 236,423,792,840 1,663,732,806,949 0.14 15 SMRA 167,342,743,000 4,460,277,206,000 0.04 74
DATA VARIABEL PROFITABILITAS TAHUN 2010 No EMITEN EAT(Rp) TOTAL ASET(Rp) ROA 1 ASRI 290,483,812,132 4,587,986,472,840 0.06 2 BAPA 12,680,878,136 136,358,827,789 0.09 3 BKSL 65,489,228,775 4,814,315,153,733 0.01 4 BSDE 394,403,204,755 11,694,747,901,551 0.03 5 COWL 8,400,943,653 266,939,286,532 0.03 6 CTRA 257,959,577,688 9,378,342,136,927 0.03 7 CTRS 87,178,005,009 2,609,229,793,505 0.03 8 DILD 350,491,922,129 4,599,239,260,454 0.08 9 DUTI 267,041,220,494 4,723,365,274,851 0.06 10 ELTY 178,704,601,860 17,064,195,774,257 0.01 11 GMTD 27,572,486,921 358,990,245,785 0.08 12 JRPT 264,923,460,000 3,295,717,307,000 0.08 13 LAMI 19,052,278,000 604,528,491,000 0.03 14 MKPI 262,847,794,796 1,818,211,227,559 0.14 15 SMRA 233,477,896,000 6,139,640,438,000 0.04 75
DATA VARIABEL PROFITABILITAS TAHUN 2011 No EMITEN EAT(Rp) TOTAL ASET(Rp) ROA 1 ASRI 602,736,609,457 6,007,548,091,185 0.10 2 BAPA 5,901,252,085 148,084,624,723 0.04 3 BKSL 136,450,036,260 5,290,382,916,872 0.03 4 BSDE 1,012,033,822,150 12,787,376,914,156 0.08 5 COWL 33,321,522,166 385,681,565,146 0.09 6 CTRA 494,011,087,830 11,524,866,822,316 0.04 7 CTRS 199,327,063,606 3,529,028,283,751 0.06 8 DILD 147,432,611,072 5,691,909,741,708 0.03 9 DUTI 422,672,640,405 5,188,186,444,790 0.08 10 ELTY 74,749,903,688 17,707,949,598,417 0.01 11 GMTD 49,084,685,373 487,193,845,496 0.10 12 JRPT 346,698,745,000 4,084,414,957,000 0.08 13 LAMI 54,817,865,000 591,979,523,000 0.09 14 MKPI 323,002,151,219 2,138,597,313,933 0.15 15 SMRA 388,706,644,000 8,099,174,681,000 0.05 76
DATA VARIABEL DEBT TO EQUITY RATIO TAHUN 2009 No EMITEN Total Debt(Rp) Total Equity(Rp) DER 1 ASRI 1,624,836,939,293 1,927,423,349,146 0.84 2 BAPA 67,913,846,335 66,967,385,723 1.01 3 BKSL 500,157,163,370 2,282,497,070,964 0.22 4 BSDE 2,252,711,053,000 2,340,125,429,000 0.96 5 COWL 76,268,736,991 131,233,935,239 0.58 6 CTRA 1,592,920,577,772 4,647,175,913,621 0.34 7 CTRS 668,515,502,988 1,458,467,264,776 0.46 8 DILD 953,053,841,761 1,154,038,378,553 0.83 9 DUTI 1,526,827,732,872 2,479,238,194,734 0.62 10 ELTY 5,794,138,576,947 4,642,528,114,569 1.25 11 GMTD 201,135,136,649 104,500,549,574 1.92 12 JRPT 1,171,406,154,000 1,350,942,839,000 0.87 13 LAMI 410,279,214,000 186,604,188,000 2.20 14 MKPI 538,079,891,267 1,125,652,444,073 0.48 15 SMRA 2,735,479,178,000 1,724,798,028,000 1.59 77
DATA VARIABEL DEBT TO EQUITY RATIO TAHUN 2010 No EMITEN Total Debt(Rp) Total Equity(Rp) DER 1 ASRI 2,371,565,533,395 2,208,304,812,891 1.07 2 BAPA 61,454,215,438 74,898,354,611 0.82 3 BKSL 690,153,913,712 4,106,828,848,477 0.17 4 BSDE 4,279,479,007,171 6,132,282,084,400 0.70 5 COWL 136,439,106,769 130,498,532,869 1.05 6 CTRA 2,126,198,451,219 4,905,035,697,481 0.43 7 CTRS 923,159,325,377 1,544,734,203,186 0.60 8 DILD 975,083,342,729 3,578,415,114,182 0.27 9 DUTI 1,516,691,341,922 2,747,476,068,597 0.55 10 ELTY 6,582,727,429,196 8,021,729,230,422 0.82 11 GMTD 230,775,653,290 128,214,592,495 1.80 12 JRPT 1,670,597,684,000 1,523,617,799,000 1.10 13 LAMI 375,632,796,000 205,656,466,000 1.83 14 MKPI 534,011,857,081 1,284,198,898,869 0.42 15 SMRA 3,982,107,010,000 2,157,533,428,000 1.85 78
DATA VARIABEL DEBT TO EQUITY RATIO TAHUN 2011 No EMITEN Total Debt(Rp) Total Equity(Rp) DER 1 ASRI 3,220,676,176,805 2,786,871,914,380 1.16 2 BAPA 67,278,760,287 80,805,864,436 0.83 3 BKSL 695,846,681,418 4,594,536,235,454 0.15 4 BSDE 4,530,152,109,517 8,257,224,804,639 0.55 5 COWL 221,859,863,217 163,821,701,929 1.35 6 CTRA 3,877,432,633,502 7,647,434,188,814 0.51 7 CTRS 1,580,085,122,032 1,948,943,161,719 0.81 8 DILD 1,892,907,650,386 3,799,002,091,322 0.50 9 DUTI 1,624,203,044,707 3,563,983,400,083 0.46 10 ELTY 6,805,878,160,103 10,902,071,438,314 0.62 11 GMTD 313,753,011,628 173,440,833,868 1.81 12 JRPT 2,184,096,658,000 1,900,318,299,000 1.15 13 LAMI 308,265,963,000 283,713,560,000 1.09 14 MKPI 649,920,042,236 1,488,677,271,697 0.44 15 SMRA 5,622,074,731,000 2,477,099,950,000 2.27 79
DATA VARIABEL OPINI AUDIT No EMITEN 2009 2010 2011 1 ASRI 1 1 1 2 BAPA 1 1 1 3 BKSL 1 1 1 4 BSDE 0 1 1 5 COWL 1 0 1 6 CTRA 0 1 1 7 CTRS 1 1 1 8 DILD 1 1 1 9 DUTI 1 1 1 10 ELTY 0 1 1 11 GMTD 1 1 1 12 JRPT 1 1 1 13 LAMI 1 1 1 14 MKPI 1 1 1 15 SMRA 1 1 1 80
DATA VARIABEL KETIDAKTEPATAN WAKTU No EMITEN 2009 2010 2011 1 ASRI 1 1 1 2 BAPA 0 0 0 3 BKSL 0 0 0 4 BSDE 1 1 1 5 COWL 1 1 1 6 CTRA 1 1 1 7 CTRS 1 1 1 8 DILD 0 1 1 9 DUTI 1 1 1 10 ELTY 0 1 0 11 GMTD 1 1 1 12 JRPT 1 1 1 13 LAMI 0 0 1 14 MKPI 0 1 1 15 SMRA 1 0 1 81
Lampiran III Hasil Pengolahan Data SPSS Statistik Deskriptif Descriptive Statistics N Minimum Maximum Mean Std. Deviation TOTAL_ASET 45 1,35E11 1,77E13 4,5699E12 4,43324E12 ROA 45,01,15,0558,03609 DER 45,15 2,27,9189,55488 OPINI 45,00 1,00,9111,28780 KTDKTP_WKT 45,00 1,00,7111,45837 Valid N (listwise) 45 Valid OPINI AUDIT Frequency Percent Valid Percent Cumulative Percent Selain 4 8,9 8,9 8,9 Unqualified Unqualified 41 91,1 91,1 100,0 Total 45 100,0 100,0 KTDKTP_WKT Frequency Percent Valid Percent Cumulative Percent Valid TDKTPT_WKT 13 28,9 28,9 28,9 TPT_WKT 32 71,1 71,1 100,0 Total 45 100,0 100,0 82
Uji Normalitas Sebelum Transformasi Data One-Sample Kolmogorov-Smirnov Test Unstandardized Residual N 45 Normal Parameters a,b Mean,0000000 Std. Deviation,42744626 Most Extreme Absolute,238 Differences Positive,127 Negative -,238 Kolmogorov-Smirnov Z 1,596 Asymp. Sig. (2-tailed),012 a. Test distribution is Normal. b. Calculated from data. Grafik Histogram Sebelum Transformasi Data 83
Normal Probability Plot Sebelum Transformasi Data Uji Normalitas Setelah Transformasi dengan LN One-Sample Kolmogorov-Smirnov Test Unstandardized Residual N 45 Normal Parameters a,b Mean,0000000 Std. Deviation,37286324 Most Extreme Differences Absolute,113 Positive,076 Negative -,113 Kolmogorov-Smirnov Z,758 Asymp. Sig. (2-tailed),614 a. Test distribution is Normal. b. Calculated from data. 84
Grafik Histogram Setelah Transformasi Data dengan LN Normal Probability Plot Setelah Transformasi dengan LN 85
Uji Multikolinearitas Coefficient Correlations a Model OPINI LN_DER LN_ROA LN_TOTAL_ASET 1 Correlations OPINI 1,000,076 -,212,127 LN_DER,076 1,000 -,088,291 LN_ROA -,212 -,088 1,000,281 LN_TOTAL_ASET,027,291,281 1,000 Covariances OPINI,044,002 -,004,000 LN_DER,002,009 -,001,001 LN_ROA -,004 -,001,007,001 LN_TOTAL_ASET,000,001,001,002 a. Dependent Variable: KTDKTP_WKT Model Uji Multikolinieritas Setelah Transformasi Data dengan LN Coefficientsa Collinearity Statistics Tolerance VIF LN_TOTAL_ASET,816 1,226 LN_ROA,847 1,181 LN_DER,883 1,132 OPINI,946 1,057 a. Dependent Variable: KTDKTP_WKT Grafik Scatterplot 86