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LAMPIRAN 1 DAFTAR PERUSAHAAN SAMPEL No Kode Nama Perusahaan 1 APLN Agung Podomoro Tbk 2 ASRI Alam Sutra Reality Tbk 3 BAPA Bekasi Asri Pemula Tbk 4 BCIP Bumi Citra Permai Tbk 5 BIPP Bhuwanatala Indah Permai Tbk 6 BKSL Sentul City Tbk 7 BMSR Bintang Mitra semestaraya Tbk 8 COWL Cowell Development Tbk 9 CTRA Ciputra Development Tbk 10 CTRP Ciputra Property 11 CTRS Ciputra Surya Tbk 12 DART Duta Anggada Realty Tbk 13 DILD Intiland Development Tbk 14 DUTI Duta Pratiwi Tbk 15 ELTY Bakrieland Develpoment Tbk 16 GMTD Gowa Makassar Tourism Tbk 17 JIHD Jakarta International Hotel & Development Tbk 18 JRPT Jaya Real Property Tbk 19 KPIG MNC Land/ Global Land Development Tbk 20 LAMI Lamicitra Nusantara Tbk 21 LPCK Lippo Cikarang Tbk 22 LPKR Lippo Karawaci Tbk 23 MDLN Modernland Realty Tbk 24 MTSM Metro Realty Tbk 25 OMRE Indonesia Prima Property Tbk 26 PJAA Pembangunan Jaya Ancol Tbk 27 PUDP Pudjiadi Prestiye Tbk 28 PWON Pakuwon Jati Tbk 29 RBMS Ristia Bintang Mahkota Sejati Tbk 30 SCBD Danayasa Arthatama Tbk 31 SMDM Surya Duta Makmur Tbk

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LAMPIRAN 1

DAFTAR PERUSAHAAN SAMPEL

No Kode Nama Perusahaan

1 APLN Agung Podomoro Tbk

2 ASRI Alam Sutra Reality Tbk

3 BAPA Bekasi Asri Pemula Tbk

4 BCIP Bumi Citra Permai Tbk

5 BIPP Bhuwanatala Indah Permai Tbk

6 BKSL Sentul City Tbk

7 BMSR Bintang Mitra semestaraya Tbk

8 COWL Cowell Development Tbk

9 CTRA Ciputra Development Tbk

10 CTRP Ciputra Property

11 CTRS Ciputra Surya Tbk

12 DART Duta Anggada Realty Tbk

13 DILD Intiland Development Tbk

14 DUTI Duta Pratiwi Tbk

15 ELTY Bakrieland Develpoment Tbk

16 GMTD Gowa Makassar Tourism Tbk

17 JIHD Jakarta International Hotel & Development Tbk

18 JRPT Jaya Real Property Tbk

19 KPIG MNC Land/ Global Land Development Tbk

20 LAMI Lamicitra Nusantara Tbk

21 LPCK Lippo Cikarang Tbk

22 LPKR Lippo Karawaci Tbk

23 MDLN Modernland Realty Tbk

24 MTSM Metro Realty Tbk

25 OMRE Indonesia Prima Property Tbk

26 PJAA Pembangunan Jaya Ancol Tbk

27 PUDP Pudjiadi Prestiye Tbk

28 PWON Pakuwon Jati Tbk

29 RBMS Ristia Bintang Mahkota Sejati Tbk

30 SCBD Danayasa Arthatama Tbk

31 SMDM Surya Duta Makmur Tbk

LAMPIRAN 2

TABULASI DATA VARIABEL GC, REP, DISC, TENURE, dan SIZE

TABULASI DATA TAHUN 2010

No Kode Nama Perusahaan GC REP DISC TENURE SIZE

1 APLN Agung Podomoro Tbk 1 1 0.87 1 6.88

2 ASRI Alam Sutra Reality Tbk 0 0 0.9 1 6.66

3 BAPA Bekasi Asri Pemula Tbk 0 0 0.84 2 5.13

4 BCIP Bumi Citra Permai Tbk 0 0 0.72 2 5.28

5 BIPP Bhuwanatala Indah Permai Tbk 1 0 0.73 2 4.29

6 BKSL Sentul City Tbk 1 0 0.97 2 6.68

7 BMSR Bintang Mitra semestaraya Tbk 0 0 0.88 2 5.87

8 COWL Cowell Development Tbk 1 0 0.88 2 5.43

9 CTRA Ciputra Development Tbk 1 1 0.93 2 6.97

10 CTRP Ciputra Property 1 1 0.97 2 6.58

11 CTRS Ciputra Surya Tbk 1 1 0.8 2 6.42

12 DART Duta Anggada Realty Tbk 1 1 0.77 2 6.41

13 DILD Intiland Development Tbk 1 0 0.93 2 6.66

14 DUTI Duta Pratiwi Tbk 1 0 0.74 2 6.67

15 ELTY Bakrieland Develpoment Tbk 1 0 0.97 2 7.23

16 GMTD Gowa Makassar Tourism Tbk 1 0 0.78 1 5.56

17 JIHD Jakarta International Hotel &

Development Tbk 1

0 0.74 2 3.68

18 JRPT Jaya Real Property Tbk 1 0 0.88 2 3.52

19 KPIG MNC Land/ Global Land

Development Tbk 1

0 0.89 2 6.32

20 LAMI Lamicitra Nusantara Tbk 0 0 0.77 2 2.78

21 LPCK Lippo Cikarang Tbk 1 0 0.89 2 6.22

22 LPKR Lippo Karawaci Tbk 1 0 0.9 2 7.21

23 MDLN Modernland Realty Tbk 1 0 0.85 1 6.31

24 MTSM Metro Realty Tbk 0 0 0.62 1 5.04

25 OMRE Indonesia Prima Property Tbk 1 1 0.84 2 5.89

26 PJAA Pembangunan Jaya Ancol Tbk 1 0 0.89 2 6.20

27 PUDP Pudjiadi Prestiye Tbk 0 0 0.94 1 5.46

28 PWON Pakuwon Jati Tbk 1 1 0.78 2 3.60

29 RBMS Ristia Bintang Mahkota Sejati Tbk 1 0 0.8 2 5.07

30 SCBD Danayasa Arthatama Tbk 1 0 0.7 1 3.54

31 SMDM Surya duta Makmur Tbk 1 1 0.72 2 6.31

TABULASI DATA TAHUN 2011

No Kode Nama Perusahaan GC REP DISC TENURE SIZE

1 APLN Agung Podomoro Tbk 1 1 0.93 2 4.03

2 ASRI Alam Sutra Reality Tbk 1 0 0.9 2 6.78

3 BAPA Bekasi Asri Pemula Tbk 1 0 0.82 1 5.17

4 BCIP Bumi Citra Permai Tbk 1 0 0.79 3 5.38

5 BIPP Bhuwanatala Indah Permai Tbk 1 0 0.81 3 5.30

6 BKSL Sentul City Tbk 1 0 0.99 3 6.72

7 BMSR Bintang Mitra semestaraya Tbk 0 0 0.79 1 5.82

8 COWL Cowell Development Tbk 1 0 0.79 1 5.59

9 CTRA Ciputra Development Tbk 1 1 0.9 3 7.06

10 CTRP Ciputra Property 1 1 0.9 3 6.63

11 CTRS Ciputra Surya Tbk 1 1 0.87 3 6.55

12 DART Duta Anggada Realty Tbk 1 1 0.81 3 6.61

13 DILD Intiland Development Tbk 1 0 0.9 3 6.76

14 DUTI Duta Pratiwi Tbk 1 0 0.78 3 6.72

15 ELTY Bakrieland Develpoment Tbk 1 0 0.99 1 7.25

16 GMTD Gowa Makassar Tourism Tbk 0 0 0.78 1 5.69

17 JIHD Jakarta International Hotel &

Development Tbk 1

0 0.7 3

3.64

18 JRPT Jaya Real Property Tbk 1 0 0.82 3 3.61

19 KPIG MNC Land/ Global Land

Development Tbk 1

0 0.87 3

6.29

20 LAMI Lamicitra Nusantara Tbk 0 0 0.72 3 2.77

21 LPCK Lippo Cikarang Tbk 0 0 0.85 3 6.31

22 LPKR Lippo Karawaci Tbk 1 0 0.85 3 7.26

23 MDLN Modernland Realty Tbk 1 0 0.73 2 6.38

24 MTSM Metro Realty Tbk 0 0 0.67 2 5.03

25 OMRE Indonesia Prima Property Tbk 1 1 0.78 3 5.87

26 PJAA Pembangunan Jaya Ancol Tbk 1 0 0.87 2 6.24

27 PUDP Pudjiadi Prestiye Tbk 0 0 0.8 2 5.53

28 PWON Pakuwon Jati Tbk 1 1 0.79 3 3.76

29 RBMS Ristia Bintang Mahkota Sejati Tbk 1 0 0.72 3 5.13

30 SCBD Danayasa Arthatama Tbk 1 0 0.68 2 3.54

31 SMDM Surya duta Makmur Tbk 0 0 0.72 1 3.39

TABULASI DATA TAHUN 2012

No Kode Nama Perusahaan GC REP DISC TENURE SIZE

1 APLN Agung Podomoro Tbk 1 1 0.94 3 4.16

2 ASRI Alam Sutra Reality Tbk 1 0 0.82 3 4.04

3 BAPA Bekasi Asri Pemula Tbk 1 0 0.7 2 5.20

4 BCIP Bumi Citra Permai Tbk 0 0 0.74 4 5.53

5 BIPP Bhuwanatala Indah Permai Tbk 1 0 0.81 4 5.25

6 BKSL Sentul City Tbk 1 0 0.84 4 6.79

7 BMSR Bintang Mitra semestaraya Tbk 1 0 0.78 1 5.83

8 COWL Cowell Development Tbk 1 0 0.76 2 6.25

9 CTRA Ciputra Development Tbk 1 1 0.98 4 7.18

10 CTRP Ciputra Property 1 1 0.9 4 6.77

11 CTRS Ciputra Surya Tbk 1 1 0.78 4 6.65

12 DART Duta Anggada Realty Tbk 1 1 0.85 4 3.63

13 DILD Intiland Development Tbk 1 0 0.85 4 6.78

14 DUTI Duta Pratiwi Tbk 1 0 0.78 4 6.82

15 ELTY Bakrieland Develpoment Tbk 1 0 0.96 2 7.18

16 GMTD Gowa Makassar Tourism Tbk 1 0 0.78 2 5.95

17 JIHD Jakarta International Hotel &

Development Tbk 1 0 0.73 4 3.65

18 JRPT Jaya Real Property Tbk 1 0 0.72 4 3.70

19 KPIG MNC Land/ Global Land

Development Tbk 1 0 0.81 4 6.44

20 LAMI Lamicitra Nusantara Tbk 0 0 0.7 4 2.79

21 LPCK Lippo Cikarang Tbk 1 0 0.81 4 6.45

22 LPKR Lippo Karawaci Tbk 1 0 0.81 4 7.40

23 MDLN Modernland Realty Tbk 1 0 0.87 3 6.66

24 MTSM Metro Realty Tbk 0 0 0.62 3 5.04

25 OMRE Indonesia Prima Property Tbk 1 1 0.78 4 5.89

26 PJAA Pembangunan Jaya Ancol Tbk 1 0 0.9 4 6.38

27 PUDP Pudjiadi Prestiye Tbk 0 0 0.76 3 5.56

28 PWON Pakuwon Jati Tbk 1 1 0.81 4 3.88

29 RBMS Ristia Bintang Mahkota Sejati Tbk 0 0 0.74 4 5.18

30 SCBD Danayasa Arthatama Tbk 1 0 0.7 3 3.55

31 SMDM Surya duta Makmur Tbk 0 0 0.72 2 3.42

TABULASI DATA TAHUN 2013

No Kode Nama Perusahaan GC REP DISC TENURE SIZE

1 APLN Agung Podomoro Tbk 1 1 0.84 4 4.29

2 ASRI Alam Sutra Reality Tbk 0 0 0.9 4 4.16

3 BAPA Bekasi Asri Pemula Tbk 1 0 0.78 1 5.24

4 BCIP Bumi Citra Permai Tbk 1 0 0.81 5 5.64

5 BIPP Bhuwanatala Indah Permai Tbk 1 0 0.76 5 5.75

6 BKSL Sentul City Tbk 0 0 0.82 5 7.03

7 BMSR Bintang Mitra semestaraya Tbk 0 0 0.78 4 5.85

8 COWL Cowell Development Tbk 1 0 0.73 1 6.29

9 CTRA Ciputra Development Tbk 0 1 0.87 5 7.30

10 CTRP Ciputra Property 0 1 0.84 5 6.88

11 CTRS Ciputra Surya Tbk 0 1 0.78 5 6.76

12 DART Duta Anggada Realty Tbk 0 1 0.85 5 3.68

13 DILD Intiland Development Tbk 1 0 0.8 5 6.88

14 DUTI Duta Pratiwi Tbk 1 0 0.84 5 6.87

15 ELTY Bakrieland Develpoment Tbk 1 0 0.93 3 7.09

16 GMTD Gowa Makassar Tourism Tbk 1 0 0.74 3 6.12

17 JIHD Jakarta International Hotel &

Development Tbk 0 0 0.78 5 3.81

18 JRPT Jaya Real Property Tbk 0 0 0.84 5 3.79

19 KPIG MNC Land/ Global Land

Development Tbk 0 1 0.88 5 6.87

20 LAMI Lamicitra Nusantara Tbk 1 0 0.73 5 2.79

21 LPCK Lippo Cikarang Tbk 0 0 0.84 5 6.59

22 LPKR Lippo Karawaci Tbk 0 0 0.82 5 7.50

23 MDLN Modernland Realty Tbk 0 0 0.93 4 6.98

24 MTSM Metro Realty Tbk 1 0 0.67 1 4.99

25 OMRE Indonesia Prima Property Tbk 1 1 0.74 5 5.91

26 PJAA Pembangunan Jaya Ancol Tbk 1 0 0.93 5 6.42

27 PUDP Pudjiadi Prestiye Tbk 0 0 0.79 5 5.56

28 PWON Pakuwon Jati Tbk 0 1 0.85 5 3.97

29 RBMS Ristia Bintang Mahkota Sejati

Tbk 1 0 0.79 5 5.20

30 SCBD Danayasa Arthatama Tbk 1 0 0.7 4 3.74

31 SMDM Surya duta Makmur Tbk 0 0 0.76 3 3.47

TABULASI DATA TAHUN 2014

No Kode Nama Perusahaan GC REP DISC TENURE SIZE

1 APLN Agung Podomoro Tbk 1 1 0.92 5 4.37

2 ASRI Alam Sutra Reality Tbk 0 0 0.92 5 4.23

3 BAPA Bekasi Asri Pemula Tbk 1 0 0.82 2 5.25

4 BCIP Bumi Citra Permai Tbk 0 0 0.72 6 5.77

5 BIPP Bhuwanatala Indah Permai Tbk 1 0 0.81 1 5.79

6 BKSL Sentul City Tbk 1 0 0.82 6 6.99

7 BMSR Bintang Mitra semestaraya Tbk 0 0 0.81 5 5.68

8 COWL Cowell Development Tbk 1 0 0.8 3 6.57

9 CTRA Ciputra Development Tbk 0 1 0.84 6 7.37

10 CTRP Ciputra Property 0 1 0.88 6 6.95

11 CTRS Ciputra Surya Tbk 0 1 0.78 6 6.79

12 DART Duta Anggada Realty Tbk 0 1 0.88 6 3.71

13 DILD Intiland Development Tbk 1 0 0.84 6 6.95

14 DUTI Duta Pratiwi Tbk 0 0 0.83 6 6.90

15 ELTY Bakrieland Develpoment Tbk 1 0 0.87 4 7.16

16 GMTD Gowa Makassar Tourism Tbk 1 0 0.79 1 6.18

17 JIHD Jakarta International Hotel &

Development Tbk 0 0 0.85 6 3.81

18 JRPT Jaya Real Property Tbk 0 0 0.81 6 3.83

19 KPIG MNC Land/ Global Land

Development Tbk 1 0 0.87 1 7.00

20 LAMI Lamicitra Nusantara Tbk 1 0 0.7 6 2.80

21 LPCK Lippo Cikarang Tbk 0 0 0.82 6 6.63

22 LPKR Lippo Karawaci Tbk 0 0 0.84 6 7.58

23 MDLN Modernland Realty Tbk 0 0 0.9 5 7.02

24 MTSM Metro Realty Tbk 1 0 0.65 4 4.97

25 OMRE Indonesia Prima Property Tbk 1 1 0.77 6 5.91

26 PJAA Pembangunan Jaya Ancol Tbk 0 0 0.9 6 6.46

27 PUDP Pudjiadi Prestiye Tbk 0 0 0.79 6 5.60

28 PWON Pakuwon Jati Tbk 0 1 0.81 6 4.22

29 RBMS Ristia Bintang Mahkota Sejati

Tbk 1 0 0.81 1 5.19

30 SCBD Danayasa Arthatama Tbk 0 0 0.8 5 3.75

31 SMDM Surya duta Makmur Tbk 0 0 0.82 4 3.50

LAMPIRAN 3

Tabel Perusahaan Berdasarkan Opini Auditor Tahun 2010-2014

No Kode Nama Perusahaan 2010 2011 2012 2013 2014 2010 2011 2012 2013 2014

1 APLN Agung Podomoro Tbk PWTPDBP PWTPDBP PWTPDBP PWTPDBP PWTPDBP 1 1 1 1 1

2 ASRI Alam Sutra Reality Tbk PWTP PWTPDBP PWTPDBP PWTP PWTP 0 1 1 0 0

3 BAPA Bekasi Asri Pemula Tbk PWTP PWTPDBP PWTPDBP PWTPDBP PWTPDBP 0 1 1 1 1

4 BCIP Bumi Citra Permai Tbk PWTP PWTPDBP PWTP PWTPDBP PWTP 0 1 0 1 0

5 BIPP Bhuwanatala Indah Permai Tbk

PWTPDBP PWTPDBP PWTPDBP PWTPDBP PWTPDBP 1 1 1 1 1

6 BKSL Sentul City Tbk PWTPDBP PWTPDBP PWTPDBP PWTP PWTPDBP 1 1 1 0 1

7 BMSR Bintang Mitra semestaraya Tbk

PWTP PWTP PWTPDBP PWTP PWTP 0 0 1 0 0

8 COWL Cowell Development Tbk PWTPDBP PWTPDBP PWTPDBP PWTPDBP PWTPDBP 1 1 1 1 1

9 CTRA Ciputra Development Tbk

PWTPDBP PWTPDBP PWTPDBP PWTP PWTP 1 1 1 0 0

10 CTRP Ciputra Property PWTPDBP PWTPDBP PWTPDBP PWTP PWTP 1 1 1 0 0

11 CTRS Ciputra Surya Tbk PWTPDBP PWTPDBP PWTPDBP PWTP PWTP 1 1 1 0 0

12 DART Duta Anggada Realty Tbk PWTPDBP PWTPDBP PWTPDBP PWTP PWTP 1 1 1 0 0

13 DILD Intiland Development Tbk

PWTPDBP PWTPDBP PWTPDBP PWTPDBP PWTPDBP 1 1 1 1 1

14 DUTI Duta Pratiwi Tbk PWTPDBP PWTPDBP PWTPDBP PWTPDBP PWTP 1 1 1 1 0

15 ELTY Bakrieland Develpoment Tbk

PWTPDBP PWTPDBP PWTPDBP PWTPDBP PWTPDBP 1 1 1 1 1

16 GMTD Gowa Makassar Tourism Tbk

PWTPDBP PWTP PWTPDBP PWTPDBP PWTPDBP 1 0 1 1 1

17 JIHD

Jakarta International Hotel & Development Tbk

PWTPDBP PWTPDBP PWTPDBP PWTP PWTP 1 1 1 0 0

18 JRPT Jaya Real Property Tbk PWTPDBP PWTPDBP PWTPDBP PWTP PWTP 1 1 1 0 0

19 KPIG MNC Land/ Global Land Development Tbk

PWTPDBP PWTPDBP PWTPDBP PWTP PWTPDBP 1 1 1 0 1

20 LAMI Lamicitra Nusantara Tbk PWTP PWTP PWTP PWTPDBP PWTPDBP 0 0 0 1 1

21 LPCK Lippo Cikarang Tbk PWTPDBP PWTP PWTPDBP PWTP PWTP 1 0 1 0 0

22 LPKR Lippo Karawaci Tbk PWTPDBP PWTPDBP PWTPDBP PWTP PWTP 1 1 1 0 0

23 MDLN Modernland Realty Tbk PWTPDBP PWTPDBP PWTPDBP PWTP PWTP 1 1 1 0 0

24 MTSM Metro Realty Tbk PWTP PWTP PWTP PWTPDBP PWTPDBP 0 0 0 1 1

LAMPIRAN 4

Tabel Perusahaan Berdasarkan Reputasi Auditor Tahun 2010-2014

Tahun 2010

No Kode Nama Perusahaan Auditor Independen Reputasi Auditor

1 APLN Agung Podomoro Tbk Osman Bing Satrio &

Rekan

Bing Four (Deloite

Touche Tohmatsu

2 ASRI Alam Sutra Reality Tbk

Paul Hadiwinata, Hidajat,

Arsono, Ade Fatma &

Rekan

Non Bing Four

3 BAPA Bekasi Asri Pemula Tbk Eddy Siddarta & Rekan Non Bing Four

4 BCIP Bumi Citra Permai Tbk Jamaludin, Aria, Sukimto

& Rekan Non Bing Four

5 BIPP Bhuwanatala Indah Permai

Tbk

Johan Malonda Mustika &

Rekan Non Bing Four

6 BKSL Sentul City Tbk Tanubrata Sutanto Fahmi

& Rekan Non Bing Four

7 BMSR Bintang Mitra semestaraya

Tbk Eddy Siddarta & Rekan Non Bing Four

8 COWL Cowell Development Tbk Tjahjadi, Pradhono &

Teramihardja Non Bing Four

9 CTRA Ciputra Development Tbk Purwantono, Suherman

& Surja

Bing Four (Ernst

& Young)

10 CTRP Ciputra Property Purwantono, Suherman

& Surja

Bing Four (Ernst

& Young)

11 CTRS Ciputra Surya Tbk Purwantono, Suherman

& Surja

Bing Four (Ernst

& Young)

12 DART Duta Anggada Realty Tbk Purwantono, Suherman

& Surja

Bing Four (Ernst

& Young)

13 DILD Intiland Development Tbk Mulyamin Sensi Suryanto Non Bing Four

14 DUTI Duta Pratiwi Tbk Mulyamin Sensi Suryanto Non Bing Four

15 ELTY Bakrieland Develpoment Tbk Tjahjadi, Pradhono &

Teramihardja Non Bing Four

16 GMTD Gowa Makassar Tourism Tbk Hasnil, M Yasin & Rekan Non Bing Four

17 JIHD Jakarta International Hotel &

Development Tbk Mulyamin Sensi Suryanto Non Bing Four

18 JRPT Jaya Real Property Tbk Aryanto, Amir Jusuf,

Mawar & Saptoto Non Bing Four

19 KPIG MNC Land/ Global Land

Development Tbk

Kosasih, Nurdiyaman,

Tjahjo & Rekan Non Bing Four

20 LAMI Lamicitra Nusantara Tbk Hadori Sugiarto Adi &

Rerkan Non Bing Four

21 LPCK Lippo Cikarang Tbk Aryanto, Amir Jusuf,

Mawar & Saptoto Non Bing Four

22 LPKR Lippo Karawaci Tbk Aryanto, Amir Jusuf,

Mawar & Saptoto Non Bing Four

23 MDLN Modernland Realty Tbk Tanubrata Sutanto Fahmi

& Rekan Non Bing Four

24 MTSM Metro Realty Tbk

Maksum, Suyamto,

Hirdian & Rekan Non Bing Four

25 OMRE Indonesia Prima Property

Tbk Osman Bing Satrio &

Rekan

Bing Four (Deloite

Touche Tohmatsu

26 PJAA Pembangunan Jaya Ancol

Tbk

Aryanto, Amir Jusuf,

Mawar & Saptoto Non Bing Four

27 PUDP Pudjiadi Prestiye Tbk Doli, Bambang,

Sudarmadji & Dadang Non Bing Four

28 PWON Pakuwon Jati Tbk Osman Bing Satrio &

Rekan

Bing Four (Deloite

Touche Tohmatsu)

29 RBMS Ristia bintang Mahkota Sejati

Tbk Anwar & Rekan Non Bing Four

30 SCBD Danayasa Arthatama Tbk Mulyamin Sensi Suryanto Non Bing Four

31 SMDM Surya Duta Makmur Tbk

Osman Bing Satrio &

Rekan

Bing Four (Deloite

Touche Tohmatsu

Tahun 2011

No Kode Nama Perusahaan Auditor Independen Reputasi Auditor

1 APLN Agung Podomoro Tbk Osman Bing Satrio &

Rekan

Bing Four

(Deloitte Touche

Tohmatsu)

2 ASRI Alam Sutra Reality Tbk

Paul Hadiwinata, Hidajat,

Arson, Ade Fatma &

Rekan

Non Bing Four

3 BAPA Bekasi Asri Pemula Tbk Hendrawinata Eddy &

Siddharta Non Bing Four

4 BCIP Bumi Citra permai Tbk Jamaludin, Aria, Sukimto

& Rekan Non Bing Four

5 BIPP Bhuwanatala Indah Permai

Tbk

Johan Malonda Mustika &

Rekan Non Bing Four

6 BKSL Sentul City Tbk Tanubrata Sutanto Fahmi

& Rekan Non Bing Four

7 BMSR Bintang Mitra Semestaraya

Tbk

Hendrawinata Eddy &

Siddharta Non Bing Four

8 COWL Cowell Development Tbk Kosasih, Nurdiyaman,

Tjahjo & Lianny Non Bing Four

9 CTRA Ciputra Development Tbk Purwantono, Suherman

& Surja

Bing Four (Ernst

& Young)

10 CTRP Ciputra Property Purwantono, Suherman

& Surja

Bing Four (Ernst

& Young)

11 CTRS Ciputra Surya Tbk Purwantono, Suherman

& Surja

Bing Four (Ernst

& Young)

12 DART Duta Anggada Realty Tbk

Purwantono, Suherman

& Surja

Bing Four (Ernst

& Young)

13 DILD Intiland Development Tbk Mulyamin Sensi Suryanto

& Lianny Non Bing Four

14 DUTI Duta Pratiwi Tbk Mulyamin Sensi Suryanto

& Lianny Non Bing Four

15 ELTY Bakrieland Develpoment Tbk Kosasih, Nurdiyaman,

Tjahjo & Rekan Non Bing Four

16 GMTD Gowa Makassar Tourism Tbk Benny, Tony, Frans &

Daniel Non Bing Four

17 JIHD Jakarta International Hotel &

Development Tbk Mulyamin Sensi Suryanto

& Lianny Non Bing Four

18 JRPT Jaya Real Property Tbk Aryanto, Amir Jusuf,

Mawar & Saptoto Non Bing Four

19 KPIG MNC Land/ Global Land

Development Tbk

Kosasih, Nurdiyaman,

Tjahjo & Rekan Non Bing Four

20 LAMI Lamicitra Nusantara Tbk Hadori Sugiarto Adi &

Rekan Non Bing Four

21 LPCK Lippo Cikarang Tbk Aryanto, Amir Jusuf,

Mawar & Saptoto Non Bing Four

22 LPKR Lippo Karawaci Tbk Aryanto, Amir Jusuf,

Mawar & Saptoto Non Bing Four

23 MDLN Modernland Realty Tbk Tanubrata Sutanto Fahmi

& Rekan Non Bing Four

24 MTSM Metro Realty Maksum, Suyamto &

Hirdjan Non Bing Four

25 OMRE Indonesia Prima Property

Tbk Osman Bing Satrio &

Rekan

Bing Four

(Deloitte Touche

Tohmatsu)

26 PJAA Pembangunan Jaya Ancol

Tbk

Aryanto, Amir Jusuf,

Mawar & Saptoto Non Bing Four

27 PUDP Pudjiadi Prestiye Tbk Doli, Bambang,

sudarmadji & Dadang Non Bing Four

28 PWON Pakuwon Jati Tbk Osman Bing Satrio &

Rekan

Bing Four

(Deloitte Touche

Tohmatsu)

29 RBMS Ristia Bintang Mahkota

Sejati Tbk Anwar & Rekan Non Bing Four

30 SCBD Danayasa Arthatama Tbk Mulyamin Sensi Suryanto

& Lianny Non Bing Four

31 SMDM Surya Duta Makmur Tbk

Hadori Sugiarto Adi &

Rekan Non Bing Four

Tahun 2012

No Kode Nama Perusahaan Auditor Independen Reputasi Auditor

1 APLN Agung Podomoro Tbk Osman Bing Satrio &

Eny

Bing Four

(Deloite Touche

Tohmatsu)

2 ASRI Alam Sutra Reality Tbk

Paul Hadiwinata, Hidajat,

Arsono, Ade Fatma &

rekan

Non Bing four

3 BAPA Bekasi Asri Pemula Tbk Hendrawinata Eddy &

Siddharta Non Bing four

4 BCIP Bumi Citra Permai Tbk Jamaludin, Ardi, Sukimto

& Rekan Non Bing four

5 BIPP Bhuwanatala Indah permai

Tbk

Johan Malonda Mustika &

Rekan Non Bing four

6 BKSL Sentul City Tbk Tanubrata Sutanto Fahmi

& Rekan Non Bing four

7 BMSR Bintang Mitra Semestaraya

Tbk

Hendrawinata Eddy &

Siddharta Non Bing four

8 COWL Cowell Development Tbk Kosasih, Nurdiyaman,

Tjahjo & Rekan Non Bing four

9 CTRA Ciputra Development Tbk Purwantono, Suherman

& Surja

Bing Four (Ernst

& Young)

10 CTRP Ciputra Property Purwantono, Suherman

& Surja

Bing Four (Ernst

& Young)

11 CTRS Ciputra Surya Tbk Purwantono, Suherman

& Surja

Bing Four (Ernst

& Young)

12 DART Duta Anggada Tbk

Purwantono, Suherman

& Surja

Bing Four (Ernst

& Young)

13 DILD Intiland Development Tbk Mulyamin Sensi Suryanto

& Lianny Non Bing four

14 DUTI Duta Pratiwi Tbk Mulyamin Sensi Suryanto

& Lianny Non Bing four

15 ELTY Bakrieland Develpoment Tbk Kosasih, Nurdiyaman,

Tjahjo & Rekan Non Bing four

16 GMTD Gowa Makassar Tourism Tbk Benny, Tony, Frans &

Daniel Non Bing four

17 JIHD Jakarta International Hotel &

Development Tbk Mulyamin Sensi Suryanto

& Lianny Non Bing four

18 JRPT Jaya Real Property Tbk Aryanto, Amir Jusuf,

Mawar & Saptoto Non Bing four

19 KPIG MNC Land/ Global Land

Development Tbk

Kosasih, Nurdiyaman,

Tjahjo & Rekan Non Bing four

20 LAMI Lamicitra Nusantara Tbk Hadori Sugiarto Adi &

Rekan Non Bing four

21 LPCK Lippo Cikarang Tbk Aryanto, Amir Jusuf,

Mawar & Saptoto Non Bing four

22 LPKR Lippo Karawaci Tbk Aryanto, Amir Jusuf,

Mawar & Saptoto Non Bing four

23 MDLN Modernland Realty Tbk Tanubrata Sutanto Fahmi

& Rekan Non Bing four

24 MTSM Metro Realty Tbk Maksum, Suyamto,

Hirdjan & Rekan Non Bing four

25 OMRE Indonesia Prima Property

Tbk Osman Bing Satrio &

Eny

Bing Four

(Deloite Touche

Tohmatsu)

26 PJAA Pembangunan Jaya Ancol

Tbk

Aryanto, Amir Jusuf,

Mawar & Saptoto Non Bing four

27 PUDP Pudjiadi Prestiye Tbk Doli, Bambang,

Sulistiyanto, Dadang & Ali Non Bing four

28 PWON Pakuwon Jati Tbk Osman Bing Satrio &

Eny

Bing Four

(Deloite Touche

Tohmatsu)

29 RBMS Ristia Bintang Mahkota

Sejati Tbk Anwar & Rekan Non Bing four

30 SCBD Danayasa Arthatama Tbk Mulyamin Sensi Suryanto

& Lianny Non Bing four

31 SMDM Surya Duta Makmur Tbk Hadori Sugiarto Adi &

Rekan Non Bing four

Tahun 2013

No Kode Nama Perusahaan Auditor Independen Reputasi Auditor

1 APLN Agung Podomoro Tbk Osman Bing Satrio &

Eny

Bing Four

(Deloite Touche

Tohmatsu)

2 ASRI Alam Sutra Reality Tbk

Paul Hadiwinata, Hidajat,

Arsono, Ade Fatma &

Rekan

Non Bing Four

3 BAPA Bekasi Asri Pemula Tbk Tjahjadi & Tamara Non Bing Four

4 BICP Bumi Citra Permai Tbk Jamaludin, ardi, Sukimto

& Rekan Non Bing Four

5 BIPP Bhuwanatala Indah Permai

Tbk

Johan Malonda Mustika &

Rekan Non Bing Four

6 BKSL Sentul City Tbk Tanubrata Sutanto Fahmi

& Rekan Non Bing Four

7 BMSR Bintang Mitra semestaraya

Tbk

Hendrawinata Eddy &

Siddharta Non Bing Four

8 COWL Cowell Development Tbk Hadori Sugiarto Adi &

Rekan Non Bing Four

9 CTRA Ciputra Development Tbk Purwantono, Suherman

& Surja

Bing Four (Ernst

& Young)

10 CTRP Ciputra Property Purwantono, Suherman

& Surja

Bing Four (Ernst

& Young)

11 CTRS Ciputra Surya Tbk Purwantono, Suherman

& Surja

Bing Four (Ernst

& Young)

12 DART Duta Anggada Realty Tbk

Purwantono, Suherman

& Surja

Bing Four (Ernst

& Young)

13 DILD Intiland Development Tbk Mulyamin Sensi Suryanto

& Rekan Non Bing Four

14 DUTI Duta Pratiwi Tbk Mulyamin Sensi Suryanto

& Rekan Non Bing Four

15 ELTY Bakrieland Develpoment Tbk Kosasih, Nurdiyaman,

Tjahjo & Rekan Non Bing Four

16 GMTD Gowa Makassar Tourism Tbk Benny, Tony, Frans &

Daniel Non Bing Four

17 JIHD Jakarta International Hotel &

Development Tbk Mulyamin Sensi Suryanto

& Rekan Non Bing Four

18 JRPT Jaya Real Property Tbk Aryanto, Amir Jusuf,

Mawar & Saptoto Non Bing Four

19 KPIG MNC Land/ Global Land

Development Tbk Osman Bing Satrio &

Eny

Bing Four

(Deloite Touche

Tohmatsu)

20 LAMI Lamicitra Nusantara Tbk Hadori Sugiarto Adi &

Rekan Non Bing Four

21 LPCK Lippo Cikarang Tbk Aryanto, Amir Jusuf,

Mawar & Saptoto Non Bing Four

22 LPKR Lippo Karawaci Tbk Aryanto, Amir Jusuf,

Mawar & Saptoto Non Bing Four

23 MDLN Modernland Realty Tbk Tanubrata Sutanto Fahmi

& Rekan Non Bing Four

24 MTSM Metro Realty Tbk Junaedi, Chairul &

Subyakto Non Bing Four

25 OMRE Indonesia Prima Property

Tbk Osman Bing Satrio &

Eny

Bing Four

(Deloite Touche

Tohmatsu)

26 PJAA Pembangunan Jaya Ancol

Tbk

Aryanto, Amir Jusuf,

Mawar & Saptoto Non Bing Four

27 PUDP Pudjiadi Prestiye Tbk Doli, Bambang,

Sulistiyanto, Dadang & Ali Non Bing Four

28 PWON Pakuwon Jati Tbk Osman Bing Satrio &

Eny

Bing Four

(Deloite Touche

Tohmatsu)

29 RBMS Ristia Bintang Mahkota

Sejati Tbk Anwar, Sugiharto & Rekan Non Bing Four

30 SCBD Danayasa Arthatama Tbk Mulyamin Sensi Suryanto

& Rekan Non Bing Four

31 SMDM Surya duta Makmur Tbk

Hadori Sugiarto Adi &

Rekan Non Bing Four

Tahun 2014

No Kode Nama Perusahaan Auditor Independen Reputasi Auditor

1 APLN Agung Podomoro Tbk Osman Bing Satrio &

Eny

Bing Four

(Deloite Touche

Tohmatsu )

2 ASRI Alam Sutra Reality Tbk

Paul Hadiwinata, Hidajat,

Arsono, Ade Fatma &

Rekan

Non Bing Four

3 BAPA Bekasi Asri Pemula Tbk Tjahjadi & Tamara Non Bing Four

4 BCIP Bumi Citra Permai Tbk

Jamaludin, Ardi, sukimto

&Rekan Non Bing Four

5 BIPP Bhuwanatala Indah Permai

Tbk

Paul Hadiwinata, Hidajat,

Arsono, Ade Fatma &

Rekan Non Bing Four

6 BKSL Sentul City Tbk Tanubrata Sutanto Fahmi &

Rekan Non Bing Four

7 BMSR Bintang Mitra semestaraya

Tbk

Hendrawinata Eddy

Siddharta & Tanzil Non Bing Four

8 COWL Cowell Development Tbk Kosasih, Nurdiyaman,

Tjahjo & Rekan Non Bing Four

9 CTRA Ciputra Development Tbk Purwantono, Suherman

& Surja

Bing Four

(Ernst & Young)

10 CTRP Ciputra Property Purwantono, Suherman

& Surja

Bing Four

(Ernst & Young)

11 CTRS Ciputra Surya Tbk Purwantono, Suherman

& Surja

Bing Four

(Ernst & Young)

12 DART Duta Anggada Realty Tbk

Purwantono, Suherman

& Surja

Bing Four

(Ernst & Young)

13 DILD Intiland Development Tbk Mulyamin Sensi Suryanto

& Lianny Non Bing Four

14 DUTI Duta Pratiwi Tbk Mulyamin Sensi Suryanto

& Lianny Non Bing Four

15 ELTY Bakrieland Develpoment Tbk Kosasih, Nurdiyaman,

Tjahjo & Rekan Non Bing Four

16 GMTD Gowa Makassar Tourism Tbk Aryanto, Amir Jusuf,

Mawar & Saptoto Non Bing Four

17 JIHD Jakarta International Hotel &

Development Tbk Mulyamin Sensi Suryanto

& Lianny Non Bing Four

18 JRPT Jaya Real Property Tbk Aryanto, Amir Jusuf,

Mawar & Saptoto Non Bing Four

19 KPIG MNC Land/ Global Land

Development Tbk Anwar, Sugiharto & Rekan Non Bing Four

20 LAMI Lamicitra Nusantara Tbk Hadori Sugiarto Adi &

Rekan Non Bing Four

21 LPCK Lippo Cikarang Tbk Aryanto, Amir Jusuf,

Mawar & Saptoto Non Bing Four

22 LPKR Lippo Karawaci Tbk Aryanto, Amir Jusuf,

Mawar & Saptoto Non Bing Four

23 MDLN Modernland Realty Tbk Tanubrata Sutanto Fahmi &

Rekan Non Bing Four

24 MTSM Metro Realty Tbk

Maksum, suyamto &

Rekan Non Bing Four

25 OMRE Indonesia Prima Property

Tbk Osman Bing Satrio &

Eny

Bing Four

(Deloite Touche

Tohmatsu)

26 PJAA Pembangunan Jaya Ancol

Tbk

Aryanto, Amir Jusuf,

Mawar & Saptoto Non Bing Four

27 PUDP Pudjiadi Prestiye Tbk Doli, Bambang,

Sulistiyanto, Dadang & Ali Non Bing Four

28 PWON Pakuwon Jati Tbk Osman Bing Satrio &

Eny

Bing Four

(Deloite Touche

Tohmatsu)

29 RBMS Ristia Bintang Mahkota

Sejati Tbk

Hendrawinata Eddy

Siddharta & Tanzil Non Bing Four

30 SCBD Danayasa Arthatama Tbk Mulyamin Sensi Suryanto

& Lianny Non Bing Four

31 SMDM Surya Duta Makmur Tbk

Hadori Sugiarto Adi &

Rekan Non Bing Four

LAMPIRAN 5

Tabel Item-Item Disclosure

No Keterangan

1 Dalam bahasa Indonesia yang baik dan benar, dianjurkan menyajikan juga dalam bahasa

Inggris

2 Dicetak pada kertas yang berwarna terang agar mudah dibaca jelas

3 Mencantumkan identitas perusahaan secara jelas

4 Laporan tahunan ditampilkan diwebsite perusahaan

5

Informasi hasil usaha perusahaan dalam bentuk perbandingan selaa 3 (tiga) tahun buku atau

sejak memulai usahanya jika perusahaan tersebut menjalankan kegiatan usahanya selama

kurun waktuu 3 (tiga) tahun

6

Informasi posisi perusahaan dala bentuk perbandingan selama 3 (tiga) tahun buku atau sejak

memulai usahanya jika perusahaan tersebut menjalankan kegiatan usahanya selama kurun

wakktu 3 (tiga) tahun

7

Rasio keuangan dalam bentuk perbandingan selaa 3 (tiga) yahun buku atau sejak memulai

usahanya jika perusahaan tersebut menjalankan kegiatan usahanya selama kurun waktu 3

(tiga) tahun

8

Laporan tahunan wajib memuat informasi mengenai saha yang diterbitkan untuk setiap masa

triwulan dalam 2 (dua) tahun buku terakhir (jika ada), paling kurang meliputi : jumlah saham

yang beredar, kapitalisasi pasar, harga saham tertinggi, terendah dan penutupan dan volume

perdagangan

9

Laporan tahunan wajib meuat informasi mengenai harga saham dalam bentuk tabel dan

grafik. Informasi harga saham sebelum perubahan permodalan terakhir wajib disesuaikan

dalam hal terjadi aksi korporasi seperti pemecahan saham, penggabungan saham, dividen

saham, saham bonus, dan penurunan nilai nominal saham

10 Laporan dewan komisaris mengenai penilaian terhadap kinerja direksi mengenai pengelolaan

perusahaan

11 Laporan dewan koisaris mengenai pandangan atau prospek usaha perusahaan yang disusun

oleh direksi

12 Laporan dewan koisaris mengenai pandangan komposisi anggota dewan komisaris dan

alasan perubahannya (jika ada)

13 Laporan direksi mengenai kinerja perusahaan

14 Laporan direksi mengenai gabaran tentang prospek usaha

15 Laporan direksi mengenai penerapan tata kelola perusahaan yang telah dilaksannakan

perusahaan

16 Laporan direksi mengenai perubahan komposisi anggota direksi dan alasan perubahannya

(jika adda)

17 Tanda tanggan anggota direksi dan anggota dewan komisaris

18 Nama dan alamat perusahaan

19 Riwayat singkat perusahaan

20 Bidang dan kegiatan usaha perusahaan meliputi jenis dan atau jasa yang dihasilkan

21 Struktur organisasi dalam bentuk bagan, meliputi nama dan jabatan

22 Visi dan misi perusahaan

23

Profil dewan koisaris nama, riwayat jabatan, pengalaman kerja, riwayat pendidikan, jenis

penellitian, dan pengungkapan hubungan afiliasi dengan anggota direksi dan anggota dewan

koisaris lainnya, serta pemegang saham (jika ada)

24

Profil direksi naa, riwayat jabatan, pengalaman kerja, riwayat pendidikan, jenis penelitian,

dan pengungkapan hubungan afiliasi dengan anggota direksi dan anggota dewan koisaris

lainya, serta pemegang saham (jika ada)

25 Jumlah karyawan dan deskrepsi pengebangan kopetensinya 9isal asspek pendidikan dan

penelitian karyawan yang telah dan akan dilakukan

26 Uraian tentang pemegang saham dan presentase kepemilikannya

27 Nama anak perusahaan dan perusahaan asosiasi, presentase kepemilikan saham, bidang usaha

dan status operasi perusahaan tersebut

28 Kronologis pencatatan saham dan perubahan jumlah saham dari awal pencatatan hingga

akhir tahun buku serta nama bursa efek dimana saha perusahaan tersebut dicatatkan

29 Kronologis pencatatan efek lainnya dan peringkat efek lainnya dan peringkat efek (jika ada)

30 Nama dan alamat lembaga dan atau profesi penunjang pasar modal

31 Penghargaan dan sertifikasi yang diterima perusahaan baik yang bersekala nasional maupun

internasional

32 Tinjauan operasional persegmen usaha mencakuup produksi dan pendapatan

33 Analisis keunagna komprehensif yang mencakup perbandingan kinerja keuangan dalam 2

(dua) tahun buku terakhir

34 Bahasan dan analisis tentang kemampuan membayar utang dan tingkat kolektibilitas piutang

35 Bahasan mengenai stuktur permodalan dan kebijakan manajemen atas struktur permodalan

tersebut

36 Bahasan mengenai ikatan material untuk infestasi barang modal

37 Informasi dan fakta material yang terjadi setelah tanggal laporan akuntan

38 Prospek usaha dikaitkan dengan kondisi industri, ekonomi umum, dan pasar internasional

39 Target dan pencatatan perbandingan antara target awal tahun dan realisasi

40 Target / proyeksi yang ingin dicapai perusahaan paling lama untuk satu tahun mendatang

41 Aspek pemasaran strategi pemasaran dengan pangsa pasar

42 Kebijakan dividen

43 Realisasi penggunaan dana hasil penawaran umum

44 Informasi material mencakup investasi, ekspansi, dan lain-lain

45 Perubahan peraturan perundang-undangan yang berpengaruh signifikan terhadap perusahaan

46 Perubahan kebijakan akuntansi

47 Uraian dewan koisaris

48 Uraian dewan direksi

49 Komite audit

50 Koite-koite lain dibawah dewan komisaris yang dimiliki oleh perusahaan seperti komite

nominasi

51 Komite Remunerasi dan lain-lain

52 Uraian tugas dan fungsi sekertaris perusahaan

53 Uraian mengenai unit audit internal

54 Uraian mengenai sistem pengendalian internal

55 Uraian mengenai manajemen resiko perusahaan

56 Perkara huku yang dihadapi oleh emiten atau perusahaan publik, catatan anka, anggota

dewan koisaris dan direksi yang sedang menjabat pada periodelaporan tahunan

57 Informasi tentang sanksi administrasi yang dikenakan pada perusahaan publik, anggota

komisaris dn direksi oleh otoritas pasar modal (jika ada)

58 Ases informasi dan data perusahaan

59 Informasi mengenai kode etik dan budaya perusahaan (jika ada)

60 Uraian mengenai siste pelaporan pelanggaran ( whistleblowing system)

61 Uraian mengenai aktifitas dan biaya yang dikeluarkan berkaitan dengan tanggungjawab

sosial perusahaan terutama aktivitas lingkungan

62

Uraian mengenai aktivitas dab biaya yang dikeluarkan berkaitan dengan tanggungjawab

sosial perusahaan terutama mengenai praktik ketenagakerjaan, pengembangan sosial dan

masyarakat

63 Uraian mengenai aktivitas dan biaya yang dikeluarkan barkaitan dengan tanggungjawab

sosial perusahaan terutama tanggungjawab produk atau perlindungan konsumen

64 Surat pernyataan direksi tentang tanggungjawab direksi atas laporan keuangan

65 Opini auditor independen atas laporan keuangan

66 Deskripsi Auditor Independen di opini

67 Laporan keuangan yang lengkap

68 Perbandingan tingkat profitabilitas

69 Penyajian laporan arus kas

70 Ikhtisar kebijakan akuntansi

71 Pengungkapan yang berhubungan dengan properti investasi

72 Pengungkapan yang berhubungan dengan perpajakan

73 Pengungkapan yang berhubungan dengan aset tetap

74 Perkebangan terakhir standar akuntansi keuangan dan peraturan lainnya

75 Pengungkapan yang berhubungan dengan instrumen keuangan

Sumber:

Keputusan BAPEPA dan Lembaga Keuangan Nomor: KEP-431/B1/2012

Peraturan Nomor X.K.6

LAMPIRAN 6

Tahun 2010

APLN ASRI BAPA BCIP BIPP BKSL BMSR COWL CTRA CTRP CTRS DART DILD DUTI ELTY GMTD JIHD JRPT KPIG LAMI LPCK LPKR MDLN MTSM OMRE PJAA PUDP PWON RBMS SCBD SMDM

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No Item

Disclosure

Tabel Perusahaab Berdasarkan Item Disclosure

Jumlah

Kode PerusahaanNo

Tahun 2011

APLN ASRI BAPA BCIP BIPP BKSL BMSR COWL CTRA CTRP CTRS DART DILD DUTI ELTY GMTD JIHD JRPT KPIG LAMI LPCK LPKR MDLN MTSM OMRE PJAA PUDP PWON RBMS SCBD SMDM

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2 Item 2 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

3 Item 3 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

4 Item 4 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

5 Item 5 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

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8 Item 8 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 0 1

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10 Item 10 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

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0.93 0.9 0.82 0.79 0.81 0.99 0.79 0.79 0.85 0.9 0.87 0.81 0.9 0.78 0.99 0.78 0.7 0.82 0.87 0.72 0.85 0.85 0.73 0.67 0.78 0.87 0.8 0.79 0.72 0.68 0.72

NoNo Item

Disclosure

Jumlah

Kode Perusahaan

Tahun 2012

APLN ASRI BAPA BCIP BIPP BKSL BMSR COWL CTRA CTRP CTRS DART DILD DUTI ELTY GMTD JIHD JRPT KPIG LAMI LPCK LPKR MDLN MTSM OMRE PJAA PUDP PWON RBMS SCBD SMDM

1 Item 1 1 1 0 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 0 1 0 1 1 0 1 1 1 0 1 1

2 Item 2 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

3 Item 3 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

4 Item 4 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

5 Item 5 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

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7 Item 7 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

8 Item 8 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 0 1

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10 Item 10 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

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68 Item 68 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

69 Item 69 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

70 Item 70 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

71 Item 71 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

72 Item 72 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

73 Item 73 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

74 Item 74 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

75 Item 75 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

0.94 0.82 0.7 0.74 0.81 0.84 0.78 0.76 0.98 0.9 0.78 0.85 0.85 0.78 0.96 0.78 0.73 0.72 0.81 0.7 0.81 0.81 0.87 0.62 0.78 0.9 0.76 0.81 0.74 0.7 0.72

NoNo Item

Disclosure

Jumlah

Kode Perusahaan

Tahun 2013

APLN ASRI BAPA BCIP BIPP BKSL BMSR COWL CTRA CTRP CTRS DART DILD DUTI ELTY GMTD JIHD JRPT KPIG LAMI LPCK LPKR MDLN MTSM OMRE PJAA PUDP PWON RBMS SCBD SMDM

1 Item 1 1 1 0 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 0 1 1 0 1 1 1 0 1 1

2 Item 2 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

3 Item 3 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

4 Item 4 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

5 Item 5 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

6 Item 6 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

7 Item 7 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

8 Item 8 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 0 1

9 Item 9 1 1 0 0 1 1 0 0 1 1 1 0 1 1 1 1 1 1 1 1 0 1 1 0 1 0 1 1 0 0 0

10 Item 10 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

11 Item 11 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

12 Item 12 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 1 1 1 0 0 1 0 0 0 0 0

13 Item 13 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

14 Item 14 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

15 Item 15 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

16 Item 16 0 0 0 1 0 1 0 0 0 0 0 0 0 1 1 1 0 0 0 0 1 0 1 0 0 1 0 1 0 0 0

17 Item 17 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

18 Item 18 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

19 Item 19 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

20 Item 20 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

21 Item 21 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

22 Item 22 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

23 Item 23 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

24 Item 24 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

25 Item 25 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

26 Item 26 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

27 Item 27 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

28 item 28 1 1 0 1 1 1 1 1 1 1 1 1 1 1 1 0 1 1 1 1 1 1 1 0 1 1 1 1 1 1 1

29 Item 29 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 0 1 1 1 1 1 1 1 0 1 1 1 1 1 1 1

30 Item 30 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

31 Item 31 1 1 0 0 0 1 0 1 1 1 0 0 1 0 1 0 1 1 1 0 1 1 1 0 1 1 0 1 0 0 1

32 Item 32 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

33 Item 33 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 1 1 1

34 item 34 0 1 0 0 0 0 1 0 0 1 0 1 0 0 1 0 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0

35 item 35 1 0 1 1 0 1 0 0 1 1 0 1 0 1 0 0 1 0 1 0 0 0 1 0 0 1 0 1 0 0 1

36 Item 36 0 1 0 1 0 0 0 0 1 0 0 1 0 0 1 0 0 0 0 0 1 0 1 0 0 1 0 1 0 0 0

37 Item 37 0 0 0 1 0 1 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0

38 Item 38 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

39 Item 39 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

40 Item 40 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

41 Item 41 0 1 1 1 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 0 1 1 1 1

42 Item 42 1 1 1 0 1 1 0 0 1 1 0 1 0 0 1 1 0 1 1 1 0 0 1 0 1 1 0 1 1 0 0

43 Item 43 1 1 1 0 0 1 0 0 1 0 0 1 0 0 0 0 0 1 1 0 0 0 1 0 0 1 0 0 0 0 0

44 Item 44 1 1 0 0 1 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0

45 Item 45 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0

46 Item 46 1 1 0 1 0 0 0 0 0 1 0 1 0 1 1 1 0 1 0 0 1 1 1 0 0 1 0 0 0 0 0

47 Item 47 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

48 Item 48 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

49 Item 49 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

50 Item 50 0 1 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0

51 Item 51 1 1 1 0 0 0 1 1 0 0 1 1 0 1 1 0 0 1 1 0 1 1 1 0 0 1 1 1 1 0 0

52 Item 52 1 1 1 1 1 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 1 1 0 1 1 1 1 1 1 1

53 Item 53 0 1 1 1 1 1 1 0 1 1 0 1 1 1 1 1 1 1 1 0 1 1 1 0 1 1 1 1 1 1 1

54 Item 54 0 1 1 1 0 1 1 0 1 1 1 1 1 1 1 0 0 1 1 0 1 1 1 0 0 1 1 0 1 0 0

55 Item 55 1 1 1 1 1 1 1 1 1 1 0 1 1 1 1 0 1 1 1 0 1 1 1 1 1 1 1 1 1 1 1

56 Item 56 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 1 0 0 0 0 0 0 1 0 0 0 0 0

57 Item 57 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

58 Item 58 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 1 0 1 1 1 1 1 1 1 1 1 1 0 1

59 Item 59 1 1 0 0 1 0 0 0 1 1 1 0 0 0 1 0 1 0 1 0 0 1 0 1 0 1 0 0 1 0 0

60 Item 60 0 0 0 0 0 0 0 0 0 1 1 0 1 1 1 0 0 1 1 0 0 0 0 0 0 1 0 0 1 0 0

61 Item 61 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 0 1 1 1 1 1 1 1

62 Item 62 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

63 Item 63 1 1 1 1 0 1 1 0 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 0 0 1 1 1 1 1 1

64 Item 64 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

65 Item 65 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

66 Item 66 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

67 Item 67 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

68 Item 68 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

69 Item 69 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

70 Item 70 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

71 Item 71 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

72 Item 72 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

73 Item 73 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

74 Item 74 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

75 Item 75 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

0.84 0.9 0.78 0.81 0.76 0.82 0.78 0.73 0.87 0.84 0.78 0.85 0.8 0.84 0.93 0.74 0.78 0.84 0.88 0.73 0.84 0.82 0.93 0.67 0.74 0.93 0.79 0.85 0.79 0.7 0.76Jumlah

NoNo Item

Disclosure

Kode Perusahaan

Tahun2014

APLN ASRI BAPA BCIP BIPP BKSL BMSR COWL CTRA CTRP CTRS DART DILD DUTI ELTY GMTD JIHD JRPT KPIG LAMI LPCK LPKR MDLN MTSM OMRE PJAA PUDP PWON RBMS SCBD SMDM

1 Item 1 1 1 0 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 0 1 0 1 1 1 1 0 1 0 1 1

2 Item 2 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

3 Item 3 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

4 Item 4 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

5 Item 5 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

6 Item 6 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

7 Item 7 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

8 Item 8 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

9 Item 9 1 1 1 0 0 1 0 0 1 0 0 1 1 1 0 1 1 1 0 1 0 1 1 0 1 0 1 1 0 1 0

10 Item 10 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

11 Item 11 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

12 Item 12 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1

13 Item 13 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

14 Item 14 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

15 Item 15 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

16 Item 16 0 1 0 0 1 1 0 1 0 0 0 1 0 0 0 1 0 1 0 0 0 1 0 0 0 0 0 0 0 0 1

17 Item 17 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

18 Item 18 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

19 Item 19 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

20 Item 20 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

21 Item 21 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

22 Item 22 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

23 Item 23 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

24 Item 24 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

25 Item 25 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

26 Item 26 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

27 Item 27 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

28 item 28 1 1 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 1 1 1 1 1 1 0 1 1 1 1 1 1 1

29 Item 29 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 0 1 1 1 0 1 1 1

30 Item 30 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

31 Item 31 1 1 0 0 0 1 0 0 1 1 0 0 1 0 1 1 1 1 1 0 1 1 1 0 0 1 0 1 1 1 1

32 Item 32 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

33 Item 33 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

34 item 34 1 1 1 0 1 0 1 1 0 1 1 1 0 1 1 1 0 1 0 0 0 0 1 0 0 1 1 1 0 0 0

35 item 35 1 1 1 0 0 1 0 1 1 1 0 1 1 1 1 1 1 1 1 0 0 0 1 0 0 1 0 1 0 1 1

36 Item 36 0 0 1 0 0 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 1 0 0 0

37 Item 37 1 1 0 0 0 1 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0

38 Item 38 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

39 Item 39 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

40 Item 40 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

41 Item 41 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 0 1 1 1 1 1 1 0 0 1 1 1

42 Item 42 1 1 1 0 1 1 1 0 1 1 1 1 1 0 1 1 1 0 1 0 1 1 1 0 1 1 0 1 1 0 0

43 Item 43 1 1 1 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 1 0 0 0 0 0

44 Item 44 1 1 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 1

45 Item 45 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0

46 Item 46 0 1 0 0 1 0 0 0 0 1 0 1 0 0 1 0 0 0 1 0 1 1 1 0 0 1 0 0 0 0 0

47 Item 47 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

48 Item 48 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

49 Item 49 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

50 Item 50 1 1 0 0 0 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 1 0 0 0 0 1 0 0 0

51 Item 51 1 1 0 0 1 0 1 0 1 0 1 1 0 0 1 0 1 0 1 0 1 1 1 0 0 0 1 1 1 1 0

52 Item 52 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 0 1 1 1 1 1 1 1

53 Item 53 1 1 1 1 1 1 1 1 1 1 1 1 1 1 0 1 1 1 1 0 1 1 1 0 1 0 1 1 1 1 1

54 Item 54 1 1 1 0 1 1 1 0 1 1 0 1 1 1 0 0 1 0 1 0 1 1 1 0 0 1 1 0 1 0 1

55 Item 55 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 1 1

56 Item 56 1 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 1 0 0 0 1 0 0 1 0 0

57 Item 57 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

58 Item 58 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 1 0 1 1 1

59 Item 59 1 1 1 0 1 0 1 1 0 1 0 1 1 1 1 0 1 1 1 0 1 0 0 0 0 1 1 0 1 1 1

60 Item 60 1 0 0 0 1 0 1 0 1 1 0 0 1 1 1 0 1 0 1 1 0 0 1 0 0 1 1 1 1 0 0

61 Item 61 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 1 1 1 1 1 1 1 0 1 1 1 1 1 1 1

62 Item 62 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

63 Item 63 1 1 1 0 0 1 1 1 1 1 1 1 1 1 1 0 1 1 1 0 1 1 1 0 1 1 1 1 1 1 1

64 Item 64 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

65 Item 65 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

66 Item 66 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

67 Item 67 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

68 Item 68 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

69 Item 69 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

70 Item 70 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

71 Item 71 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

72 Item 72 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

73 Item 73 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

74 Item 74 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

75 Item 75 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1

0.92 0.92 0.82 0.72 0.81 0.82 0.81 0.8 0.84 0.88 0.78 0.88 0.84 0.82 0.87 0.79 0.85 0.81 0.87 0.7 0.82 0.84 0.9 0.65 0.77 0.9 0.79 0.81 0.81 0.8 0.82Jumlah

NoNo Item

Disclosure

Kode Perusahaan

LAMPIRAN 7

Tabel Perusahaan Berdasarkan Lama Perikatan Auditor (Audit Client Tenure)

TAHUN 2010

No Kode Nama Perusahaan Auditor Independen Interval

1 APLN Agung Podomoro Tbk Osman Bing Satrio & Rekan 1

2 ASRI Alam Sutra Reality Tbk Paul Hadiwinata, Hidajat,

Arsono, Ade Fatma & Rekan 1

3 BAPA Bekasi Asri Pemula Tbk Eddy Siddarta & Rekan 2

4 BCIP Bumi Citra Permai Tbk Jamaludin, Aria, Sukimto &

Rekan 2

5 BIPP Bhuwanatala Indah Permai Tbk Johan Malonda Mustika &

Rekan 2

6 BKSL Sentul City Tbk Tanubrata Sutanto Fahmi &

Rekan 2

7 BMSR Bintang Mitra semestaraya Tbk Eddy Siddarta & Rekan 2

8 COWL Cowell Development Tbk Tjahjadi, Pradhono &

Teramihardja 2

9 CTRA Ciputra Development Tbk Purwantono, Suherman &

Surja 2

10 CTRP Ciputra Property Purwantono, Suherman &

Surja 2

11 CTRS Ciputra Surya Tbk Purwantono, Suherman &

Surja 2

12 DART Duta Anggada Realty Tbk Purwantono, Suherman &

Surja 2

13 DILD Intiland Development Tbk Mulyamin Sensi Suryanto 2

14 DUTI Duta Pratiwi Tbk Mulyamin Sensi Suryanto 2

15 ELTY Bakrieland Develpoment Tbk Tjahjadi, Pradhono &

Teramihardja 2

16 GMTD Gowa Makassar Tourism Tbk Hasnil, M Yasin & Rekan 1

17 JIHD Jakarta International Hotel &

Development Tbk Mulyamin Sensi Suryanto 2

18 JRPT Jaya Real Property Tbk Aryanto, Amir Jusuf, Mawar &

Saptoto 2

19 KPIG MNC Land/ Global Land

Development Tbk

Kosasi, Nurdiyaman, Tjahjo &

Rekan 2

20 LAMI Lamicitra Nusantara Tbk Hadori Sugiarto Adi & Rerkan 2

21 LPCK Lippo Cikarang Tbk Aryanto, Amir Jusuf, Mawar &

Saptoto 2

22 LPKR Lippo Karawaci Tbk Aryanto, Amir Jusuf, Mawar &

Saptoto 2

23 MDLN Modernland Realty Tbk Tanubrata Sutanto Fahmi &

Rekan 1

24 MTSM Metro Realty Tbk Maksum, Suyamto, Hirdian &

Rekan 1

25 OMRE Indonesia Prima Property Tbk Osman Bing Satrio & Rekan 2

26 PJAA Pembangunan Jaya Ancol Tbk Aryanto, Amir Jusuf, Mawar &

Saptoto 2

27 PUDP Pudjiadi Prestiye Tbk Doli, Bambang, Sudarmadji &

Dadang 1

28 PWON Pakuwon Jati Tbk Osman Bing Satrio & Rekan 2

29 RBMS Ristia bintang Mahkota Sejati

Tbk Anwar & Rekan 2

30 SCBD Danayasa Arthatama Tbk Mulyamin Sensi Suryanto 1

31 SMDM Surya Duta Makmur Tbk Osman Bing Satrio & Rekan 2

TAHUN 2011

No Kode Nama Perusahaan Auditor Independen Interval

1 APLN Agung Podomoro Tbk Osman Bing Satrio & Rekan 2

2 ASRI Alam Sutra Reality Tbk Paul Hadiwinata, Hidajat,

Arson, Ade Fatma & Rekan 2

3 BAPA Bekasi Asri Pemula Tbk Hendrawinata Eddy &

Siddharta 1

4 BCIP Bumi Citra Permai Tbk Jamaludi, Aria, Sakimto &

Rekan 3

5 BIPP Bhuwanatala Indah Permai Tbk Johan Malonda Mustika &

Rekan 3

6 BKSL Sentul City Tbk Tanubrata Sutanto Fahmi &

Rekan 3

7 BMSR Bintang Mitra semestaraya Tbk Hendrawinata Eddy &

Siddharta 1

8 COWL Cowell Development Tbk Kosasih, Nurdiyaman, Tjahjo

& Lianny 1

9 CTRA Ciputra Development Tbk Purwantono, Suherman &

Surja 3

10 CTRP Ciputra Property Purwantono, Suherman &

Surja 3

11 CTRS Ciputra Surya Tbk Purwantono, Suherman &

Surja 3

12 DART Duta Anggada Realty Tbk Purwantono, Suherman &

Surja 3

13 DILD Intiland Development Tbk Mulyamin Sensi Suryanto &

Lianny 3

14 DUTI Duta Pratiwi Tbk Mulyamin Sensi Suryanto &

Lianny 3

15 ELTY Bakrieland Develpoment Tbk Kosasih, Nurdiyaman, Tjahjo

& Rekan 1

16 GMTD Gowa Makassar Tourism Tbk Benny, Tony, Frans & Daniel 1

17 JIHD Jakarta International Hotel &

Development Tbk

Mulyamin Sensi Suryanto &

Lianny 3

18 JRPT Jaya Real Property Tbk Aryanto, Amir Jusuf, Mawar &

Saptoto 3

19 KPIG MNC Land/ Global Land

Development Tbk

Kosasih, Nurdiyaman, Tjahjo

& Rekan 3

20 LAMI Lamicitra Nusantara Tbk Hadori Sugiarto Adi & Rekan 3

21 LPCK Lippo Cikarang Tbk Aryanto, Amir Jusuf, Mawar &

Saptoto 3

22 LPKR Lippo Karawaci Tbk Aryanto, Amir Jusuf, Mawar &

Saptoto 3

23 MDLN Modernland Realty Tbk Tanubrata Sutanto Fahmi &

Rekan 2

24 MTSM Metro Realty Tbk Maksum, Suyamto & Hirdjan 2

25 OMRE Indonesia Prima Property Tbk Osman Bing Satrio & Rekan 3

26 PJAA Pembangunan Jaya Ancol Tbk Aryanto, Amir Jusuf, Mawar &

Saptoto 2

27 PUDP Pudjiadi Prestiye Tbk Doli, Bambang, sudarmadji &

Dadang 2

28 PWON Pakuwon Jati Tbk Osman Bing Satrio & Rekan 3

29 RBMS Ristia Bintang Mahkota Sejati

Tbk Anwar & Rekan 3

30 SCBD Danayasa Arthatama Tbk Mulyamin Sensi Suryanto &

Lianny 2

31 SMDM surya Duta Makmur Tbk Hadori Sugiarto Adi & Rekan 1

TAHUN 2012

No Kode Nama Perusahaan Auditor Independen Interval

1 APLN Agung Podomoro Tbk Osman Bing Satrio & Rekan 3

2 ASRI Alam Sutra Reality Tbk Paul Hadiwinata, Hidajat,

Arson, Ade Fatma & Rekan 3

3 BAPA Bekasi Asri Pemula Tbk Hendrawinata Eddy &

Siddharta 2

4 BCIP Bumi Citra Permai Tbk Jamaludin, Ardi, sukimto &

Rekan 4

5 BIPP Bhuwanatala Indah Permai Tbk Johan Malonda Mustika &

Rekan 4

6 BKSL Sentul City Tbk Tanubrata Sutanto Fahmi &

Rekan 4

7 BMSR Bintang Mitra semestaraya Tbk Hendrawinata Eddy &

Siddharta 1

8 COWL Cowell Development Tbk Kosasih, Nurdiyaman, Tjahjo

& Lianny 2

9 CTRA Ciputra Development Tbk Purwantono, Suherman &

Surja 4

10 CTRP Ciputra Property Purwantono, Suherman &

Surja 4

11 CTRS Ciputra Surya Tbk Purwantono, Suherman &

Surja 4

12 DART Duta Anggada Realty Tbk Purwantono, Suherman &

Surja 4

13 DILD Intiland Development Tbk Mulyamin Sensi Suryanto &

Lianny 4

14 DUTI Duta Pratiwi Tbk Mulyamin Sensi Suryanto &

Lianny 4

15 ELTY Bakrieland Develpoment Tbk Kosasih, Nurdiyaman, Tjahjo

& Rekan 2

16 GMTD Gowa Makassar Tourism Tbk Benny, Tony, Frans & Daniel 2

17 JIHD Jakarta International Hotel &

Development Tbk

Mulyamin Sensi Suryanto &

Lianny 4

18 JRPT Jaya Real Property Tbk Aryanto, Amir Jusuf, Mawar &

Saptoto 4

19 KPIG MNC Land/ Global Land

Development Tbk

Kosasih, Nurdiyaman, Tjahjo

& Rekan 4

20 LAMI Lamicitra Nusantara Tbk Hadori Sugiarto Adi & Rekan 4

21 LPCK Lippo Cikarang Tbk Aryanto, Amir Jusuf, Mawar &

Saptoto 4

22 LPKR Lippo Karawaci Tbk Aryanto, Amir Jusuf, Mawar &

Saptoto 4

23 MDLN Modernland Realty Tbk Tanubrata Sutanto Fahmi &

Rekan 3

24 MTSM Metro Realty Tbk Maksum, Suyamto, Hirdjan &

Rekan 3

25 OMRE Indonesia Prima Property Tbk Osman Bing Satrio & Rekan 4

26 PJAA Pembangunan Jaya Ancol Tbk Aryanto, Amir Jusuf, Mawar &

Saptoto 4

27 PUDP Pudjiadi Prestiye Tbk Doli, Bambang, sudarmadji &

Dadang 3

28 PWON Pakuwon Jati Tbk Osman Bing Satrio & Rekan 4

29 RBMS Ristia Bintang Mahkota Sejati

Tbk Anwar & Rekan 4

30 SCBD Danayasa Arthatama Tbk Mulyamin Sensi Suryanto &

Lianny 3

31 SMDM surya Duta Makmur Tbk Hadori Sugiarto Adi & Rekan 2

TAHUN 2013

No Kode Nama Perusahaan Auditor Independen Interval

1 APLN Agung Podomoro Tbk Osman Bing Satrio & Rekan 4

2 ASRI Alam Sutra Reality Tbk Paul Hadiwinata, Hidajat,

Arson, Ade Fatma & Rekan 4

3 BAPA Bekasi Asri Pemula Tbk Hendrawinata Eddy &

Siddharta 1

4 BCIP Bumi Citra Permai Tbk Jamaludin, Ardi, Sukimto &

Rekan 5

5 BIPP Bhuwanatala Indah Permai Tbk Johan Malonda Mustika &

Rekan 5

6 BKSL Sentul City Tbk Tanubrata Sutanto Fahmi &

Rekan 5

7 BMSR Bintang Mitra semestaraya Tbk Hendrawinata Eddy &

Siddharta 4

8 COWL Cowell Development Tbk Kosasih, Nurdiyaman, Tjahjo

& Lianny 1

9 CTRA Ciputra Development Tbk Purwantono, Suherman &

Surja 5

10 CTRP Ciputra Property Purwantono, Suherman &

Surja 5

11 CTRS Ciputra Surya Tbk Purwantono, Suherman &

Surja 5

12 DART Duta Anggada Realty Tbk Purwantono, Suherman &

Surja 5

13 DILD Intiland Development Tbk Mulyamin Sensi Suryanto &

Lianny 5

14 DUTI Duta Pratiwi Tbk Mulyamin Sensi Suryanto &

Lianny 5

15 ELTY Bakrieland Develpoment Tbk Kosasih, Nurdiyaman, Tjahjo

& Rekan 3

16 GMTD Gowa Makassar Tourism Tbk Benny, Tony, Frans & Daniel 3

17 JIHD Jakarta International Hotel &

Development Tbk

Mulyamin Sensi Suryanto &

Lianny 5

18 JRPT Jaya Real Property Tbk Aryanto, Amir Jusuf, Mawar &

Saptoto 5

19 KPIG MNC Land/ Global Land

Development Tbk

Kosasih, Nurdiyaman, Tjahjo

& Rekan 5

20 LAMI Lamicitra Nusantara Tbk Hadori Sugiarto Adi & Rekan 5

21 LPCK Lippo Cikarang Tbk Aryanto, Amir Jusuf, Mawar &

Saptoto 5

22 LPKR Lippo Karawaci Tbk Aryanto, Amir Jusuf, Mawar &

Saptoto 5

23 MDLN Modernland Realty Tbk Tanubrata Sutanto Fahmi &

Rekan 4

24 MTSM Metro Realty Tbk Junaedi, Chairul & Subyakto 1

25 OMRE Indonesia Prima Property Tbk Osman Bing Satrio & Rekan 5

26 PJAA Pembangunan Jaya Ancol Tbk Aryanto, Amir Jusuf, Mawar &

Saptoto 5

27 PUDP Pudjiadi Prestiye Tbk Doli, Bambang, sudarmadji &

Dadang 5

28 PWON Pakuwon Jati Tbk Osman Bing Satrio & Rekan 5

29 RBMS Ristia Bintang Mahkota Sejati

Tbk Anwar & Rekan 5

30 SCBD Danayasa Arthatama Tbk Mulyamin Sensi Suryanto &

Lianny 4

31 SMDM surya Duta Makmur Tbk Hadori Sugiarto Adi & Rekan 3

TAHUN 2014

No Kode Nama Perusahaan Auditor Independen Interval

1 APLN Agung Podomoro Tbk Osman Bing Satrio & Rekan 5

2 ASRI Alam Sutra Reality Tbk Paul Hadiwinata, Hidajat,

Arson, Ade Fatma & Rekan 5

3 BAPA Bekasi Asri Pemula Tbk Hendrawinata Eddy &

Siddharta 2

4 BCIP Bumi Citra Permai Tbk Jamaludin, Ardi, Sukimto &

Rekan 6

5 BIPP Bhuwanatala Indah Permai Tbk Paul Hadiwinata, Hidajat,

Arson, Ade Fatma & Rekan 1

6 BKSL Sentul City Tbk Tanubrata Sutanto Fahmi &

Rekan 6

7 BMSR Bintang Mitra semestaraya Tbk Hendrawinata Eddy &

Siddharta 5

8 COWL Cowell Development Tbk Kosasih, Nurdiyaman, Tjahjo

& Lianny 3

9 CTRA Ciputra Development Tbk Purwantono, Suherman &

Surja 6

10 CTRP Ciputra Property Purwantono, Suherman &

Surja 6

11 CTRS Ciputra Surya Tbk Purwantono, Suherman &

Surja 6

12 DART Duta Anggada Realty Tbk Purwantono, Suherman &

Surja 6

13 DILD Intiland Development Tbk Mulyamin Sensi Suryanto &

Lianny 6

14 DUTI Duta Pratiwi Tbk Mulyamin Sensi Suryanto &

Lianny 6

15 ELTY Bakrieland Develpoment Tbk Kosasih, Nurdiyaman, Tjahjo

& Rekan 4

16 GMTD Gowa Makassar Tourism Tbk Benny, Tony, Frans & Daniel 1

17 JIHD Jakarta International Hotel &

Development Tbk

Mulyamin Sensi Suryanto &

Lianny 6

18 JRPT Jaya Real Property Tbk Aryanto, Amir Jusuf, Mawar &

Saptoto 6

19 KPIG MNC Land/ Global Land

Development Tbk

Kosasih, Nurdiyaman, Tjahjo

& Rekan 1

20 LAMI Lamicitra Nusantara Tbk Hadori Sugiarto Adi & Rekan 6

21 LPCK Lippo Cikarang Tbk Aryanto, Amir Jusuf, Mawar &

Saptoto 6

22 LPKR Lippo Karawaci Tbk Aryanto, Amir Jusuf, Mawar &

Saptoto 6

23 MDLN Modernland Realty Tbk Tanubrata Sutanto Fahmi &

Rekan 5

24 MTSM Metro Realty Tbk Maksum, Suyamto & Hirdjan 4

25 OMRE Indonesia Prima Property Tbk Osman Bing Satrio & Rekan 6

26 PJAA Pembangunan Jaya Ancol Tbk Aryanto, Amir Jusuf, Mawar &

Saptoto 6

27 PUDP Pudjiadi Prestiye Tbk Doli, Bambang, sudarmadji &

Dadang 6

28 PWON Pakuwon Jati Tbk Osman Bing Satrio & Rekan 6

29 RBMS Ristia Bintang Mahkota Sejati

Tbk Anwar & Rekan 1

30 SCBD Danayasa Arthatama Tbk Mulyamin Sensi Suryanto &

Lianny 5

31 SMDM surya Duta Makmur Tbk Hadori Sugiarto Adi & Rekan 4

LAMPIRAN 8

Tabel Perusahaan Berdasarkan Ukuran Perusahaan Tahun 2010-2014

(Dalam Jutaan Rupiah)

No Kode Nama Perusahaan Total Aset Logn Total Aset

2010 2011 2012 2013 2014 2010 2011 2012 2013 2014

1 APLN Agung Podomoro Tbk 7,564,620 10,788 14,531 19,680 23,687 6.88 4.03 4.16 4.29 4.37

2 ASRI Alam Sutra Reality Tbk 4,587,987 6,007,548 10,947 14,429 16,924 6.66 6.78 4.04 4.16 4.23

3 BAPA Bekasi Asri Pemula Tbk 136,359 148,084 159,093 175,636 176,171 5.13 5.17 5.20 5.24 5.25

4 BCIP Bumi citra Permai Tbk 191,718 237,541 341,565 432,217 590,330 5.28 5.38 5.53 5.64 5.77

5 BIPP

Bhuwanatala Indah Permai Tbk 19,369 197,342 178,403 561,406 617,584 4.29 5.30 5.25 5.75 5.79

6 BKSL Sentul City Tbk 4,814,316 5,290,382 6,154,231 10,665,713 9,796,057 6.68 6.72 6.79 7.03 6.99

7 BMSR

Bintang Mitra semestaraya Tbk

736,914 665,416

670,169 710,886 478,159 5.87 5.82

5.83 5.85 5.68

8 COWL Cowell Development Tbk 266,940 385,681 1,778,429 1,944,913 3,682,393 5.43 5.59 6.25 6.29 6.57

9 CTRA Ciputra Development Tbk 9,378,342 11,524,867 15,023,391 20,114,871 23,283,478 6.97 7.06 7.18 7.30 7.37

10 CTRP Ciputra Property 3,823,457 4,314,647 5,933,874 7,653,881 8,861,322 6.58 6.63 6.77 6.88 6.95

11 CTRS Ciputra Surya Tbk 2,609,230 3,529,029 4,428,210 5,770,170 6,121,211 6.42 6.55 6.65 6.76 6.79

12 DART Duta Anggada Realty Tbk 2,561,931 4,103,893 4,293 4,769 5,114 6.41 6.61 3.63 3.68 3.71

13 DILD Intiland Development Tbk 4,599,240 5,691,910 6,091,751 7,526,470 9,004,884 6.66 6.76 6.78 6.88 6.95

14 DUTI Duta Pratiwi Tbk 4,723,366 5,188,187 6,592,254 7,473,599 8,024,311 6.67 6.72 6.82 6.87 6.90

15 ELTY Bakrieland Develpoment Tbk 17,064,196 17,707,950 15,235,632 12,301,124 14,506,123 7.23 7.25 7.18 7.09 7.16

16 GMTD Gowa Makassar Tourism Tbk 358,990 487,193 900,598 1,307,847 1,524,318 5.56 5.69 5.95 6.12 6.18

17 JIHD

Jakarta International Hotel & Development Tbk

4,777 4,362 4,454 6,463 6,484 3.68 3.64 3.65 3.81 3.81

18 JRPT Jaya Real Property Tbk 3,296 4,084 4,999 6,163 6,684 3.52 3.61 3.70 3.79 3.83

19 KPIG

MNC Land/ Global Land Development Tbk

2,091,913 1,948,667 2,728,807 7,361,430 9,964,607 6.32 6.29 6.44 6.87 7.00

20 LAMI Lamicitra Nusantara Tbk 604 591 614 612 631 2.78 2.77 2.79 2.79 2.80

21 LPCK Lippo Cikarang Tbk 1,670,033 2,041,959 2,832,000 3,854,167 4,309,824 6.22 6.31 6.45 6.59 6.63

22 LPKR Lippo Karawaci Tbk 16,155,384 18,259,171 24,869,296 31,300,362 37,761,220 7.21 7.26 7.40 7.50 7.58

23 MDLN Modernland Realty Tbk 2,032,644 2,410,400 4,591,920 9,647,813 10,446,908 6.31 6.38 6.66 6.98 7.02

24 MTSM Metro Realty Tbk 110,800 106,382 108,481 98,130 92,327 5.04 5.03 5.04 4.99 4.97

25

OMRE Indonesia Prima Property Tbk 767,521 738,221 774,037 822,190 815,339 5.89 5.87 5.89 5.91 5.91

26 PJAA Pembangunan Jaya Ancol Tbk 1,569,189 1,737,031 2,388,263 2,627,075 2,907,018 6.20 6.24 6.38 6.42 6.46

27 PUDP Pudjiadi Prestiye Tbk 285,283 340,748 361,179 366,626 401,794 5.46 5.53 5.56 5.56 5.60

28 PWON Pakuwon Jati Tbk 3,938 5,744 7,566 9,299 16,770 3.60 3.76 3.88 3.97 4.22

29 RBMS

Ristia Bintang Mahkota Sejati Tbk

117,301 135,938 152,811 158,998 155,940 5.07 5.13 5.18 5.20 5.19

30 SCBD Danayasa Arthatama Tbk 3,476 3,479 3,559 5,550 5,570 3.54 3.54 3.55 3.74 3.75

31 SMDM Surya Duta Makmur Tbk 2,063,047 2,454 2,638 2,950 3,157 6.31 3.39 3.42 3.47 3.50

LAMPIRAN 9

Hasil Uji Analisis Statistik Deskriptif

Descriptive Statistics

N Minimum Maximum Mean Std. Deviation

GC 155 .00 1.00 .6516 .47800

REP 155 .00 1.00 .2387 .42768

DISC 155 .62 .99 .8165 .07722

TENURE 155 1.00 6.00 3.3161 1.58219

SIZE 155 2.77 7.58 5.5937 1.30686

Valid N (listwise) 155

LAMPIRAN 10

Hasil Uji Analisi Logistic Regression

Case Processing Summary

Unweighted Casesa N Percent

Selected Cases Included in Analysis 155 100.0

Missing Cases 0 .0

Total 155 100.0

Unselected Cases 0 .0

Total 155 100.0

Dependent Variable Encoding

Original Value Internal Value

.00 0

1.00 1

Block 0: Beginning Block

Iteration Historya,b,c

Iteration -2 Log likelihood

Coefficients

Constant

Step 0 1 200.411 .606

2 200.397 .626

3 200.397 .626

a. Constant is included in the model.

b. Initial -2 Log Likelihood: 200.397

c. Estimation terminated at iteration number 3

because parameter estimates changed by less than

.001.

Classification Table

a,b

Observed

Predicted

GC Percentage Correct NGC GC

GC NGC 0 54 .0

GC 0 101 100.0

Overall Percentage 65.2

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 .626 .169 13.795 1 .000 1.870

Variables not in the Equation

Score Df Sig.

Step 0 Variables REP .559 1 .455

DISC 1.098 1 .295

TENURE 20.088 1 .000

SIZE 3.181 1 .074

Overall Statistics 25.728 4 .000

Block 1: Method = Enter

Menilai Keseluruhan Model (Overall Model Fit)

Iteration Historya,b,c,d

Iteration -2 Log likelihood

Coefficients

Constant REP DISC TENURE SIZE

Step 1 1 174.448 .590 .532 .421 -.465 .194

2 173.238 .555 .665 .693 -.565 .238

3 173.228 .538 .678 .737 -.575 .242

4 173.228 .538 .678 .737 -.575 .242

a. Method: Enter

b. Constant is included in the model.

c. Initial -2 Log Likelihood: 200.397

d. Estimation terminated at iteration number 4 because parameter estimates changed by less than .001.

Omnibus Tests of Model Coefficients

Chi-square df Sig.

Step 1 Step 27.169 4 .000

Block 27.169 4 .000

Model 27.169 4 .000

Koefisien Determinasi (Nagelkerke R Square)

Model Summary

Step -2 Log likelihood Cox & Snell R

Square Nagelkerke R

Square

1 173.228a .161 .222

a. Estimation terminated at iteration number 4 because

parameter estimates changed by less than .001.

Menilai Kelayakan Model Regresi

Hosmer and Lemeshow Test

Step Chi-square df Sig.

1 13.948 8 .083

Contingency Table for Hosmer and Lemeshow Test

GC = .00 GC= 1.00

Total Observed Expected Observed Expected

Step 1 1 13 11.346 3 4.654 16

2 7 9.381 9 6.619 16

3 11 7.928 5 8.072 16

4 3 6.547 13 9.453 16

5 8 5.440 8 10.560 16

6 2 4.228 14 11.772 16

7 5 3.399 11 12.601 16

8 1 2.634 15 13.366 16

9 3 2.090 13 13.910 16

10 1 1.006 10 9.994 11

Matriks Klasifikasi

Classification Tablea

Observed

Predicted

GC Percentage

Correct .00 1.00

Step 1 GC .00 24 30 44.4

1.00 15 86 85.1

Overall Percentage 71.0

a. The cut value is .500

Hasil Regresi Logistik

Variables in the Equation

B S.E. Wald df Sig. Exp(B)

Step 1a REP .678 .464 2.140 1 .144 1.971

DISC .737 2.813 .069 1 .793 2.090

TENURE -.575 .128 20.115 1 .000 .563

SIZE .242 .153 2.512 1 .113 1.273

Constant .538 2.086 .066 1 .797 1.712

a. Variable(s) entered on step 1: REP, DISC, TENURE, SIZE.

Correlation Matrix

Constant REP DISC TENURE SIZE

Step 1 Constant 1.000 .190 -.912 -.147 .071

REP .190 1.000 -.201 -.227 .076

DISC -.912 -.201 1.000 -.023 -.416

TENURE -.147 -.227 -.023 1.000 -.100

SIZE .071 .076 -.416 -.100 1.000