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
1 Item 1 1 1 0 1 1 1 0 1 1 1 1 1 1 1 1 0 1 1 1 0 1 0 1 1 0 1 1 0 0 1 12 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 0 1 1 1 1 1 1 13 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 14 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 15 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 16 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 17 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 18 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 0 1 1 1 1 1 0 19 Item 9 0 1 1 0 1 1 1 1 1 1 1 1 1 0 1 0 1 1 1 1 1 1 1 0 1 1 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 1 111 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 1 112 Item 12 1 0 1 0 0 0 0 0 0 0 0 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 013 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 1 114 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 1 115 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 1 116 Item 16 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 1 1 0 0 0 1 0 0 1 0 017 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 1 118 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 1 119 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 1 120 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 1 121 Item 21 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 0 1 0 1 1 1 1 1 1 1 1 122 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 1 123 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 1 124 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 1 125 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 1 126 Item 26 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 1 127 Item 27 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 0 1 1 1 1 1 1 0 1 1 1 1 1 1 1 128 item 28 1 1 1 1 1 1 1 1 1 1 1 0 1 1 1 1 0 1 1 1 1 1 0 0 1 1 1 1 1 0 029 Item 29 1 1 1 0 1 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 1 1 1 0 1 1 1 1 1 1 030 Item 30 1 1 1 1 1 1 1 1 1 1 0 1 1 1 1 1 1 1 1 0 1 1 1 0 1 1 1 1 1 1 131 Item 31 1 1 0 0 0 1 0 1 1 1 0 0 1 0 1 0 1 0 0 0 1 1 1 0 0 1 1 1 0 0 032 Item 32 1 1 1 1 1 1 1 1 1 1 1 1 0 1 1 0 1 1 1 0 1 1 1 1 1 1 1 1 1 1 133 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 1 134 item 34 1 1 1 0 1 1 1 1 1 1 0 1 1 0 1 1 0 0 0 1 0 1 1 0 1 1 1 1 1 1 035 item 35 1 1 1 0 0 1 1 1 1 1 0 0 1 0 0 1 0 1 1 1 0 1 1 0 1 1 1 1 1 0 136 Item 36 1 0 1 0 0 1 1 0 1 1 0 0 1 0 1 0 0 1 1 1 1 1 1 0 1 1 1 1 0 1 037 Item 37 1 1 1 0 0 1 0 0 1 1 0 0 1 0 1 0 0 0 0 1 1 0 1 0 0 1 1 0 0 0 038 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 1 139 Item 39 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 0 1 1 1 0 1 1 1 1 1 1 1 1 1 1 140 Item 40 1 1 0 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 1 141 Item 41 1 1 1 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 0 142 Item 42 1 1 1 0 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 0 043 Item 43 1 1 1 0 0 1 1 1 1 1 1 0 1 0 1 1 1 1 1 1 1 1 1 0 1 1 1 0 1 0 044 Item 44 1 1 1 0 0 1 1 1 1 1 1 0 0 0 1 0 0 0 1 0 0 1 1 0 1 0 1 0 0 0 145 Item 45 0 1 1 0 0 1 1 1 1 1 0 0 1 0 1 0 1 1 1 1 1 1 0 0 0 1 1 0 0 0 046 Item 46 1 1 1 0 0 1 1 1 1 1 0 0 1 0 1 1 0 0 1 1 1 1 1 0 0 1 1 1 0 0 047 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 0 1 1 1 1 1 148 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 1 149 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 1 150 Item 50 0 1 0 0 0 0 1 1 1 1 0 1 0 0 1 1 0 1 1 0 1 0 0 0 1 0 1 0 1 0 051 Item 51 0 1 0 0 0 1 1 1 1 1 1 1 1 0 1 1 0 1 1 0 1 1 1 0 0 0 1 0 0 0 052 Item 52 0 0 0 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 1 0 1 1 1 0 0 1 1 1 1 1 153 Item 53 1 1 1 0 1 1 1 0 1 1 1 1 1 0 1 1 0 1 1 1 1 1 1 0 1 0 1 1 1 1 154 Item 54 1 1 1 1 0 1 1 1 1 1 1 0 1 0 1 1 0 1 1 1 1 1 1 0 1 1 1 0 1 0 055 Item 55 1 1 1 1 0 1 1 1 1 1 1 1 1 0 1 1 1 1 1 1 1 1 0 1 1 1 1 1 1 1 156 Item 56 0 0 0 0 0 0 1 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 1 1 0 0 057 Item 57 0 0 1 0 0 0 0 0 0 1 0 0 1 0 1 0 0 1 0 0 0 1 0 0 1 0 1 0 0 0 058 Item 58 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 0 1 1 159 Item 59 1 0 1 0 0 0 0 1 1 1 1 0 0 0 1 0 0 1 0 0 0 1 1 0 0 1 1 1 0 0 060 Item 60 0 0 0 0 0 0 1 0 0 1 0 0 1 0 1 1 0 1 1 0 0 0 0 0 1 0 0 0 0 0 061 Item 61 0 1 0 1 0 1 0 1 1 1 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 1 1 1 0 1 162 Item 62 0 1 0 1 1 1 0 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 163 Item 63 1 1 0 1 0 1 1 1 1 1 1 0 1 1 1 0 1 1 1 1 1 1 1 0 0 1 0 1 0 0 064 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 1 165 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 1 166 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 1 167 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 1 168 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 1 169 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 1 170 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 1 171 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 1 172 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 1 173 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 1 174 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 1 175 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
0.87 0.9 0.84 0.72 0.73 0.97 0.88 0.88 0.93 0.97 0.8 0.77 0.93 0.74 0.97 0.78 0.74 0.88 0.89 0.77 0.89 0.9 0.85 0.62 0.84 0.89 0.94 0.78 0.8 0.7 0.72
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
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
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 1 0 1 1 0 0 1 1 1 1 1 1 0 1 1 1 1 1 1 1 0 0 1 0 0 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 1 1 0 0 0 0 0 0 1 0 1 0 0 1 1 0 1 0 0 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 0 0 1 0 1 0 0 0 0 1 0 1 1 0 1 1 0 1 0 0 0 0 0 0 0 1 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 0 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 0 1 1 1 1 1 1 0 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 1 1 1 1 1 1 1 1 1 1 1 1 1 0 1 0 1 1 1 1 0 0 1 1 1 1 1 0 0
29 Item 29 1 1 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 1 1 1 1 1 0 0 1 1 1 1 1 1 0
30 Item 30 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 1 1 1 1 1 1
31 Item 31 1 1 0 0 0 1 0 1 1 1 1 0 1 0 1 0 0 1 1 1 1 1 1 0 0 0 1 1 0 0 0
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 0 1
33 Item 33 1 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 1 0 1 1 1 1 0 1 0 1 1 1 1 1 1
34 item 34 1 1 1 0 1 1 1 0 1 1 1 0 1 0 1 0 0 1 1 1 1 1 0 0 0 1 1 0 0 1 0
35 item 35 1 1 1 0 0 1 0 1 1 1 1 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 0 0 0 1 0
36 Item 36 1 1 1 0 0 1 0 1 1 1 1 0 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0
37 Item 37 1 0 0 0 0 1 1 0 1 1 1 0 0 0 1 0 0 1 0 0 0 0 0 0 1 1 1 0 0 0 0
38 Item 38 1 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 1 1 1 0 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 0 1 1 1 1 1 1 1 1 0 1 1 1 1 1 1 1 0 1 1 1 1 0 1
42 Item 42 1 1 1 0 1 1 1 1 1 1 1 1 1 1 1 1 0 1 0 0 0 0 1 0 0 1 0 0 1 0 0
43 Item 43 1 1 1 1 0 1 1 1 1 1 1 0 1 0 1 0 0 0 0 0 0 1 1 0 0 1 0 0 0 0 0
44 Item 44 1 1 1 0 0 1 1 1 1 1 1 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0
45 Item 45 1 1 0 0 0 1 1 0 1 1 1 0 1 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0
46 Item 46 1 0 0 1 1 1 1 1 1 1 0 0 0 0 1 1 0 0 0 0 0 1 0 1 1 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 0 0 1 1 1 1 1 1
50 Item 50 0 1 0 0 0 1 0 0 0 1 1 1 0 1 1 1 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0
51 Item 51 1 1 0 1 0 1 1 1 0 0 1 1 0 1 1 1 0 0 1 0 1 1 1 0 1 0 0 1 0 0 0
52 Item 52 1 1 1 1 1 1 1 1 1 0 0 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 1 1 0 1 1 0 1 1 1 0 0 1 0 1 1 1 1
54 Item 54 1 0 1 1 1 1 0 1 1 1 1 0 1 0 1 0 0 1 1 0 1 1 0 1 1 1 1 1 1 0 1
55 Item 55 1 1 1 1 1 1 1 1 1 1 1 1 1 0 1 1 0 1 1 0 1 1 1 0 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 1 0 0 1 0 1 0 0 0 1 0 1 0 0 0 0
57 Item 57 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 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 1 1 1 0 1 0 1 0 0 1 1 1 0 0 0 1
59 Item 59 1 1 0 0 0 0 0 1 1 1 0 1 0 0 1 0 0 1 0 1 1 1 1 0 1 1 1 1 0 0 0
60 Item 60 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0
61 Item 61 1 1 1 1 1 1 0 0 1 1 0 1 1 1 1 0 0 1 1 0 1 1 1 1 1 1 1 1 0 1 1
62 Item 62 1 1 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 0 1 1 1 1 1 1 1
63 Item 63 1 1 1 1 1 1 0 0 0 0 0 1 1 1 1 1 1 1 1 0 1 1 1 1 1 1 1 0 0 0 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
0.93 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
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 1 0 1 0 1 0 1 1 0 0 1 0 1 1 0 1 0 1 1 1 1 0 1 1 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 1 0 0 1 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 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 0 1 0 0 1 1 0 0 0 0 0 1 1 0 0 0 0 0 1 0 0 0 1 0 0 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 0 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 0 1 1 1 1 1 1 1
28 item 28 1 1 0 1 1 1 0 1 1 1 1 1 1 1 1 0 1 0 1 1 1 1 1 0 1 1 1 1 1 0 1
29 Item 29 1 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 1 0 1 1 1 1 1 0 1 1 1 1 1 1 1
30 Item 30 1 1 0 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 0 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 0 0 0 0 1 1 1 0 0 0 1 1 0 0 1
32 Item 32 1 1 0 1 1 1 1 0 1 1 1 1 1 1 1 0 1 0 1 1 1 1 1 1 1 1 1 1 1 0 1
33 Item 33 1 1 1 1 1 1 1 0 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 1 1 1 1 1 0 1 0 1 1 0 0 1 1 1 0 1 1 0 0 0 0 0
35 item 35 1 1 0 0 0 1 0 0 1 1 0 0 1 1 1 0 1 0 1 0 0 1 1 0 1 1 0 1 0 1 0
36 Item 36 0 1 1 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 1 0 0 0 1 0 0 1 0 1 0 0 0
37 Item 37 1 0 0 1 1 1 0 0 1 0 0 1 0 0 1 0 0 0 0 0 0 0 1 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 0 1 1 1 0 1 1 1 1 1 1 0 0 1 1 1
42 Item 42 1 1 0 0 1 1 1 0 1 1 1 1 0 1 1 1 0 1 1 0 0 0 1 0 0 1 0 1 1 0 0
43 Item 43 1 1 1 0 1 1 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 0 1 0 0 0
44 Item 44 1 1 1 0 0 0 0 1 1 1 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
45 Item 45 1 0 0 0 0 0 0 1 1 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
46 Item 46 1 0 0 0 0 1 0 0 1 1 0 1 0 0 1 1 0 0 1 0 0 1 0 0 0 1 0 1 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 0 1 1 1 1 1 1 1 1 1 1 1 0 1 1 1
50 Item 50 0 1 0 0 0 0 0 0 1 0 0 1 0 0 1 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0
51 Item 51 1 1 0 0 0 0 1 1 1 0 1 1 1 1 1 1 0 0 1 0 1 1 1 0 0 1 0 1 0 0 0
52 Item 52 1 1 0 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
53 Item 53 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 0 1 1 1 1 1 1 0 1 0 0 1 1 1 1
54 Item 54 1 0 1 1 0 1 1 1 1 1 0 1 1 0 1 1 0 1 1 1 1 0 1 0 0 1 1 0 1 0 0
55 Item 55 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 1
56 Item 56 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 1 0 1 1 1 0 0 0 0
57 Item 57 1 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 0 0
58 Item 58 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 1 1 1 1 1 1
59 Item 59 1 1 1 0 0 0 0 0 1 1 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0
60 Item 60 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0
61 Item 61 1 0 0 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 1 0 1 0 1 0 1 1 1 1 1 1 0
62 Item 62 1 0 0 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
63 Item 63 1 0 0 1 1 1 1 0 1 0 0 1 1 1 1 1 1 0 1 0 1 1 1 0 1 1 1 1 1 1 0
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
0.94 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