laura - data pertambangan 2011 - 2013 - reputasi auditor big four

No. CODE NAMA PERUSAHAAN SEKTOR SUB SEKTOR

1 ADRO PT. Adaro Energy Tbk 16-07-2008 Mining Coal Mining

2 ANTM PT. Aneka Tambang (Antam) Tbk 27-11-1997 Mining Metal and Mineral Mining

3 APEX PT. Apexindo Pratama Duta Tbk 10-07-2002 Mining

4 ARII PT. Atlas Resources Tbk 08-11-2011 Mining Coal Mining

5 ATPK 17-04-2002 Mining Coal Mining

6 BYAN PT. Bayan Resources Tbk 12-08-2008 Mining Coal Mining

7 BIPI PT. Benakat Petroleum Energy Tbk 11-02-2010 Mining

8 BRAU PT. Berau Coal Energy Tbk 19-08-2010 Mining Coal Mining

9 BORN PT. Borneo Lumbung Energi & Metal Tbk 20-11-2010 Mining Coal Mining

10 BUMI PT. Bumi Resources Tbk 30-07-1990 Mining Coal Mining

11 CKRA PT. Cakra Mineral Tbk 19-05-1999 Mining Metal and Mineral Mining

12 DKFT PT. Central Omega Resources Tbk 21-11-1997 Mining Metal and Mineral Mining

13 CITA PT. Cita Mineral Investindo Tbk 20-03-2002 Mining Metal and Mineral Mining

14 CTTH PT. Citatah Industri Marmer Tbk 03-07-1996 Mining Land / Stone Quarrying

15 DEWA PT. Darma Henwa Tbk 26-09-2007 Mining Coal Mining

16 DOID PT. Delta Dunia Makmur Tbk 15-06-2001 Mining Coal Mining

17 ELSA PT. Elnusa Tbk 06-02-2008 Mining

18 ENRG PT. Energy Mega Persada Tbk. 07-06-2004 Mining

19 GTBO PT. Garda Tujuh Buana Tbk 09-07-2009 Mining Coal Mining

20 SMMT PT. Golden Eagle Energy Tbk 01-12-2007 Mining Coal Mining

21 GEMS PT. Golden Energy Mines Tbk 17-11-2011 Mining Coal Mining

22 HRUM PT. Harum Energy Tbk 06-10-2010 Mining Coal Mining

23 ITMG PT. Indo Tambangraya Megah Tbk. 18-12-2007 Mining Coal Mining

24 INCO PT. International Nickel Indonesia Tbk 16-05-1990 Mining Metal and Mineral Mining

25 PSAB PT. J Resources Asia Pasifik Tbk 22-04-2003 Mining Metal and Mineral Mining

Daftar perusahaan industri mining yang diteliti tahun 2011-2013

LISTING

DATE

Crude Petroleum & Natural

Gas Production

PT. ATPK Resources Tbk (Fomerly

Anugrah Tambak Perkasindo Tbk)


Gas Production


Gas Production


Gas Production

26 MEDC PT. Medco Energi Internasional Tbk 12-10-1994 Mining

27 MITI PT. Mitra Investindo Tbk 16-07-1997 Mining Land / Stone Quarrying

28 PKPK PT. Perdana Karya Perkasa Tbk. 07-11-2007 Mining Coal Mining

29 PTRO PT. Petrosea Tbk 21-05-1990 Mining Coal Mining

30 RUIS PT. Radiant Utama Interinsco Tbk 12-07-2006 Mining

31 ARTI PT. Ratu Prabu Energi Tbk 30-04-2003 Mining

32 KKGI PT. Resource Alam Indonesia Tbk 01-07-1991 Mining Coal Mining

33 MYOH PT. Samindo Resources Tbk 27-07-2000 Mining Coal Mining

34 SMRU PT. SMR Utama Tbk 10-10-2011 Mining Metal and Mineral Mining

35 SUGI PT. Sugih Enegy Tbk 19-06-2002 Mining

36 PTBA 23-12-2002 Mining Coal Mining

37 TINS PT. Timah (Persero) Tbk 19-10-1995 Mining Metal and Mineral Mining


Gas Production


Gas Production


Gas Production


Gas Production

PT. Tambang Batu Bara Bukit Asam

(Persero) Tbk

Lampiran

No Code Nama Perusahaan Tahun Y X1 X2

1 ADRO PT. Adaro Energy Tbk

2011 86 51 0.998 2012 77 65 0.934

2013 59 82 0.865

2 ANTM PT. Aneka Tambang (Antam) Tbk

2011 74 15 0.333 2012 72 20 0.299

2013 59 22 0.408

3 APEX PT. Apexindo Pratama Duta Tbk

2011 153 5 0.488 2012 79 7 1.710

2013 59 10 1.378

4 ARII PT. Atlas Resources Tbk

2011 93 2 0.324 2012 156 3 0.027

2013 87 4 0.097

5 ATPK PT. ATPK Resources Tbk (Fomerly Anugrah

2011 89 0 0.096 2012 85 0 0.176

2013 85 1 0.095

6 BYAN PT. Bayan Resources Tbk

2011 89 14 0.358 2012 86 16 1.482

2013 87 19 1.524

7 BIPI PT. Benakat Petroleum Energy Tbk

2011 90 4 0.032 2012 86 5 0.032

2013 101 16 1.262

8 BRAU PT. Berau Coal Energy Tbk

2011 87 18 1.574 2012 151 21 3.989

2013 87 24 12.236

Ikhtisar data penelitian industri mining Tahun 2011-2013

E4

Luvzael: Variabel Intevening

F4

Luvzael: Variabel Independent

G4


Lampiran

No Code Nama Perusahaan Tahun Y X1 X2

Ikhtisar data penelitian industri mining Tahun 2011-2013

9 BORN PT. Borneo Lumbung Energi & Metal Tbk

2011 89 15 0.086 2012 189 20 0.249

2013 251 16 -0.340

10 BUMI PT. Bumi Resources Tbk

2011 87 68 3.549 2012 86 71 11.227

2013 87 85 -8.539

11 CKRA PT. Cakra Mineral Tbk

2011 103 1 0.002 2012 73 1 0.018

2013 85 1 0.001

E4


F4


G4


Lampiran

X3 X4

0 00 0

0 0

0 00 0

0 0

0 00 0

0 0

0 01 0

1 0

1 11 1

0 1

0 01 0

1 0

1 11 1

0 1

0 01 0

1 0

H4


I4


Lampiran

X3 X4

0 01 0

1 0

0 11 1

1 1

0 11 1

0 1

H4


I4


Lampiran

No Code Nama Perusahaan Tahun

Tanggal laporan auditor independen dan Audit Delay industri miningTahun 2011 - 2013

Lampiran



9 BORN PT. Borneo Lumbung Energi & Metal Tbk 2013

12 DKFT PT. Central Omega Resources Tbk 2013

Lampiran


Tgl Tutup Buku

Tgl Opini Audit

Audit Delay

Lampiran


Tgl Tutup Buku

Tgl Opini Audit

Audit Delay

31-Dec-13 08-Sep-14 251

31-Dec-13 17-Jan-14 17

Lampiran



20112012

2013


20112012

2013


20112012

2013


20112012

2013

5 ATPK PT. ATPK Resources Tbk (Fomerly Anugrah Tambak Perkasindo

20112012

2013


20112012

2013


20112012

2013


20112012

2013

Total Asset (dalam triliyun rupiah) industri mining Tahun 2011-2013

Lampiran


Total Asset (dalam triliyun rupiah) industri mining Tahun 2011-2013


20112012

2013


20112012

2013


20112012

2013

12 DKFT PT. Central Omega Resources Tbk

20112012

2013

Lampiran

Total Asset 51.32 64.71

82.08 15.20 19.71

21.87 5.01 6.88

9.64 2.33 2.89

3.85 0.11 0.15

1.49 14.47 16.08

19.10 3.76 4.63

16.33 18.15 20.77

24.39

mining Tahun 2011-2013

E4

Gabriel: Return on Equity

Lampiran

Total Asset


15.31 19.94

16.20 67.70 71.12

85.37 1.18 1.21

1.20 1.30 1.54

1.60

E4


Lampiran



20112012

2013


201120122013


20112012

2013


20112012

2013

5 ATPK PT. ATPK Resources Tbk (Fomerly Anugrah Tambak Perkasindo Tbk)

201120122013


20112012

2013


20112012

2013


20112012

2013

Leverage ratio industri mining Tahun 2011-2013

Lampiran


Leverage ratio industri mining Tahun 2011-2013


20112012

2013


20112012

2013


201120122013


201120122013

Lampiran

Leverage Ratio

1.00 0.93

0.87 0.33 0.30 0.41 0.49 1.71

1.38

0.32 0.03

0.10 0.10 0.18 0.10 0.36 1.48

1.52

0.03 0.03

1.26

1.57 3.99

12.24

E4


E5

user: Non Current Liabilities / Total Equity

E6


E7


E8


E9


E10


E11


E12


E13


E14


E15


E16


E17


E18


E19


E20


E21


E22


E23


E24


E25


E26


E27


E28


Lampiran

Leverage Ratio

0.09 0.25

-0.34

3.55 11.23

-8.54 0.00 0.02 0.00 0.01 0.01 0.01

E4


E29


E30


E31


E32


E33


E34


E35


E36


E37


E38


E39


E40


Lampiran

No Code Nama Perusahaan TahunLaba Rugi Rp


2011 5,073,546

3,837,518 2012 3,691,474

2013 2,747,535


2011 1,924,739

1,774,634 2012 2,989,025

2013 410,139


2011 420,820

414,059 2012 222,863

2013 598,495


2011 22,552

-73,514 2012 -111,234

2013 -131,861

5 ATPK PT. ATPK Resources Tbk (Fomerly Anugrah Tam

2011 -24,850

-9,517 2012 -16,741

2013 13,041


2011 2,155,845

454,719 2012 -60,401

2013 -731,286


2011 -204,088

10,360 2012 -317,486

2013 552,654


2011 1,213,652

-832,768 2012 -1,735,862

2013 -1,976,093


2011 1,906,639

-3,877,288 2012 -5,520,836

2013 -8,017,666


2011 2,102,908

-4,374,516 2012 -6,753,769

2013 -8,472,686


2011 48,484

14,928 2012 -3,958

2013 258


2011 177,475

274,843 2012 303,448

2013 343,606

Laba atau rugi usaha (dalam jutaan rupiah) industri mining Tahun 2011-2013

Rata-rata Laba Rugi

Rp

Lampiran

Laba Rugi

Laba 0Laba 0

Laba 0Laba 0Laba 0

Laba 0Laba 0Laba 0

Laba 0Laba 0Rugi 1

Rugi 1Rugi 1Rugi 1

Laba 0Laba 0Rugi 1

Rugi 1Rugi 1Rugi 1

Laba 0Laba 0Rugi 1

Rugi 1Laba 0Rugi 1

Rugi 1Laba 0Rugi 1

Rugi 1Laba 0Rugi 1

Laba 0Laba 0Laba 0

Laba 0


Nilai Laba Rugi

H4


H5

user: if profit = 0 ; if loss = 1

H8


H11


H14


H17


H20


H23


H26


H29


H32


H35


H38


Lampiran



201120122013


201120122013


201120122013


201120122013

5 ATPK PT. ATPK Resources Tbk (Fomerly Anugrah Tambak Perkasindo Tbk)

201120122013


201120122013


201120122013

Opini audit industri

Lampiran


Opini audit industri


201120122013


201120122013


201120122013


201120122013


201120122013

Lampiran

Auditor Member FirmTanudiredja, Wibisana & Rekan Pricewaterhouse Coopers Big Four 0Tanudiredja, Wibisana & Rekan Pricewaterhouse Coopers Big Four 0Tanudiredja, Wibisana & Rekan Pricewaterhouse Coopers Big Four 0Purwanto, Suherman & Surja Ernst & Young Big Four 0Purwanto, Suherman & Surja Ernst & Young Big Four 0Tanudiredja, Wibisana & Rekan Pricewaterhouse Coopers Big Four 0Osman Bing Satrio & Rekan Deloitte Big Four 0Osman Bing Satrio & Eny Deloitte Big Four 0Osman Bing Satrio & Eny Deloitte Big Four 0Tanudiredja, Wibisana & Rekan Pricewaterhouse Coopers Big Four 0Tanudiredja, Wibisana & Rekan Pricewaterhouse Coopers Big Four 0Osman Bing Satrio & Eny Deloitte Big Four 0Hadori Sugiarto Adi & Rekan Hadori Non Big Four 1Drs. Ferdinand FR Non Big Four 1Drs. Ferdinand FR Non Big Four 1Tanudiredja, Wibisana & Rekan Pricewaterhouse Coopers Big Four 0Tanudiredja, Wibisana & Rekan Pricewaterhouse Coopers Big Four 0Tanudiredja, Wibisana & Rekan Pricewaterhouse Coopers Big Four 0Bismar, Muntalib & Yunus BMY Non Big Four 1Bismar, Muntalib & Yunus BMY Non Big Four 1Tanubrata Sutanto Fahmi & Rekan BDO Non Big Four 1

Opini audit industri mining Tahun 2011-2013

Reputasi Auditor

Nilai Opini

Lampiran

Auditor Member Firm

Opini audit industri mining Tahun 2011-2013

Reputasi Auditor

Nilai Opini

Tanudiredja, Wibisana & Rekan Pricewaterhouse Coopers Big Four 0Tanudiredja, Wibisana & Rekan Pricewaterhouse Coopers Big Four 0Tanudiredja, Wibisana & Rekan Pricewaterhouse Coopers Big Four 0Tanudiredja, Wibisana & Rekan Pricewaterhouse Coopers Big Four 0Tanudiredja, Wibisana & Rekan Pricewaterhouse Coopers Big Four 0Tanudiredja, Wibisana & Rekan Pricewaterhouse Coopers Big Four 0Tjiendradjaja & Handoko Tomo Mazars Non Big Four 1Tjiendradjaja & Handoko Tomo Mazars Non Big Four 1Tjiendradjaja & Handoko Tomo Mazars Non Big Four 1Johan Malonda Mustika & Rekan Baker Tilly International Non Big Four 1Johan Malonda Mustika & Rekan Baker Tilly International Non Big Four 1Budiman, Wawan, Pamudji & Rekan BWP Non Big Four 1Mulyamin Sensi Suryanto & Lianny Moore Stephens Non Big Four 1Mulyamin Sensi Suryanto & Lianny Moore Stephens Non Big Four 1Mulyamin Sensi Suryanto & Lianny Moore Stephens Non Big Four 1

Lampiran

Rekap Data SPSS - Audit Delay

Y X1 X2 X3 X4

86 51.32 1.00 0 077 64.71 0.93 0 0

59 82.08 0.87 0 0

74 15.20 0.33 0 072 19.71 0.30 0 0

59 21.87 0.41 0 0

153 5.01 0.49 0 079 6.88 1.71 0 0

59 9.64 1.38 0 0

93 2.33 0.32 0 0156 2.89 0.03 1 0

87 3.85 0.10 1 0

89 0.11 0.10 1 185 0.15 0.18 1 1

85 1.49 0.10 0 1

89 14.47 0.36 0 086 16.08 1.48 1 0

87 19.10 1.52 1 0

90 3.76 0.03 1 186 4.63 0.03 1 1

101 16.33 1.26 0 1

87 18.15 1.57 0 0151 20.77 3.99 1 0

87 24.39 12.24 1 0

89 15.31 0.09 0 0189 19.94 0.25 1 0

251 16.20 -0.34 1 0

87 67.70 3.55 0 186 71.12 11.23 1 1

87 85.37 -8.54 1 1

103 1.18 0.00 0 173 1.21 0.02 1 1

85 1.20 0.00 0 1

69 1.30 0.01 0 146 1.54 0.01 0 1

17 1.60 0.01 0 1

A4


B4


C4


D4


E4


52 1.78 0.18 0 156 1.97 0.07 0 1

51 3.77 0.26 0 1

68 0.22 0.34 0 170 0.26 0.34 0 1

76 0.33 0.42 0 1

87 3.68 0.05 1 185 4.25 0.15 1 1

45 4.46 0.15 1 1

68 10.83 8.13 1 186 11.21 9.66 1 1

57 13.19 10.43 1 1

90 4.39 0.26 1 058 4.29 0.28 0 0

58 4.37 0.23 0 0

88 17.23 1.14 0 1127 20.04 1.18 0 1

87 28.26 0.88 0 1

86 0.46 0.34 0 1151 1.65 0.05 0 1

118 1.08 0.09 1 1

123 0.18 0.01 0 086 0.48 0.00 0 0

86 0.63 0.27 0 0

51 3.33 0.01 0 178 3.44 0.01 0 0

51 4.02 0.01 0 0

81 4.60 0.01 0 084 5.21 0.01 0 0

84 5.86 0.01 0 0

53 14.31 0.04 0 051 14.42 0.05 0 0

50 16.97 0.06 0 0

82 21.96 0.27 0 081 22.56 0.26 0 0

57 27.80 0.23 0 0

62 10.27 1,126.54 1 185 5.55 0.81 0 1

87 9.82 1.72 1 1

80 23.56 1.06 0 0

74 25.68 1.64 0 0

80 30.86 1.37 1 0

75 0.12 0.19 0 167 0.15 0.24 0 1

69 0.16 0.18 0 1

87 0.00 289.92 1 187 0.40 0.12 1 1

87 0.36 0.06 0 1

61 3.42 0.66 0 063 5.12 1.16 0 0

64 6.21 0.96 0 0

88 0.99 1.73 0 186 1.17 1.40 0 1

80 1.28 1.42 0 1

90 1.45 0.67 0 187 1.42 0.42 0 1

97 1.58 0.56 0 1

58 0.98 0.09 0 079 1.00 0.08 0 0

77 1.29 0.07 0 0

60 0.80 0.02 1 184 1.29 1.35 0 1

73 1.82 0.65 0 1

76 0.39 0.07 1 079 0.31 0.05 1 0

77 0.24 0.03 1 1

164 0.04 0.09 1 187 3.66 0.29 0 1

84 6.38 0.54 0 1

59 11.51 0.18 0 059 12.73 0.29 0 0

55 11.68 0.25 0 0

80 6.57 0.12 0 066 6.13 0.13 0 0

45 7.88 0.11 0 0

laura - data pertambangan 2011 - 2013 - reputasi auditor big four

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