LAMPIRAN

Lampiran 1
Daftar Seleksi Sampel

No Kode Nama IPO Krite Kriteria 2 Sam

. Perusahaan ria 1 2017 2018 2019 2020 pel
1. APLN Agung 2010 √ √ √ √ √ 1
Podomoro
Land Tbk.
2. ARMY Armidian 2017 √ √ √ √ √ 2
Karyatama
Tbk
3. ASRI Alam 2007 √ √ √ √ √ 3
Sutera
Realty
Tbk.
4. BAPA Bekasi 2008 √ √ √ √ √ 4
Asri
Pemula
Tbk.
5. BCIP Bumi Citra 2009 √ √ √ √ √ 5
Permai
Tbk
6. BEST Bekasi 2012 √ √ √ √ √ 6
Fajar
Industrial
Estate Tbk.
7. BIKA Binakarya √ √ √ √ √ 7
Jaya Abadi 2015
Tbk.
8. BIPP Bhuawanat 1995 √ √ √ √ √ 8
ala Indah
Permai
Tbk.
9. BKDP Bukit 2007 √ √ √ √ √ 9
Darmo
Property
Tbk.
10. BKSL Sentul City 1997 √ √ √ √ √ 10
Tbk. (d.h
Bukit
 Sentul
Tbk.)
11. BSDE Bumi 2008 √ √ √ √ √ 11
Serpong
Damai
Tbk.
12. COWL Cowell 2007 √ √ √ - - -
Developme
nt Tbk.
13. CSIS Cahaya 2017 √ √ √ √ √ 12
Sakti
Investindo
Sukses
14. CTRA Ciputra 1994 √ √ √ √ √ 13
Developme
nt Tbk.
15. DART Duta 1990 √ √ √ √ √ 14
Anggada
Realty
Tbk.
16. DILD Intiland 1991 √ √ √ √ √ 15
Developme
nt Tbk.
17. DMAS Puradelta 2015 √ √ √ √ √ 16
Lestari
Tbk.
18. DUTI Duta 1994 √ √ √ √ √ 17
Pertiwi
Tbk.
19. ELTY Bakrieland 1995 √ √ √ √ √ 18
Developme
nt Tbk.
20. EMDE Megapolita 2011 √ √ √ √ √ 19
n
Developme
nt Tbk.
21. FMII Fortune 2000 √ √ √ √ √ 20
Mate
Indonesia
Tbk.
22. FORZ Forza Land 2017 √ - - √ √ -
Indonesia
 Tbk.
23. GAMA Gading 2012 √ √ √ √ √ 21
Developme
nt Tbk.
24. GMTD Goa 2000 √ √ √ √ √ 22
Makassar
Tourism
Developme
nt Tbk.
25. GPRA Perdana 2007 √ √ √ √ √ 23
Gapura
Prima Tbk.
26. GWSA Greenwood 2011 √ √ √ √ √ 24
Sejahtera
Tbk.
27. INPP Indonesian 2004 √ √ √ √ √ 25
Paradise
Property
Tbk.
28. JRPT Jaya Real 1994 √ √ √ √ √ 26
Property
Tbk.
29. KIJA Kawasan 1995 √ √ √ √ √ 27
Industri
Jababeka
Tbk.
30. LCGP Eureka 2007 √ - √ √ √ -
Prima
Jakarta
Tbk. (d.h
Laguna
Cipta
Griya Tbk.)
31. LPCK Lippo 1997 √ √ √ √ √ 28
Cikarang
Tbk.
32. LPKR Lippo 1996 √ √ √ √ √ 29
Karawaci
Tbk.
33. LPLI Star Pacific 1989 √ √ √ √ √ 30
Tbk.
34. MDLN Modernlan 1993 √ √ √ √ √ 31
 d Realty
Tbk.
35. MKPI Metropolit 2009 √ √ √ √ √ 32
an
Kentjana
Tbk.
36. MMLP Mega 2015 √ √ √ √ √ 33
Manuggal
Property
Tbk.
37. MTLA Metropolit 2011 √ √ √ √ √ 34
an Land
Tbk.
38. MTSM Metro 1992 √ √ √ √ √ 35
Realty
Tbk.
39. MYRX Hanson 1990 √ √ √ - - -
Internasion
al Tbk.
MYRX Hanson
P Internasion
al Tbk
(saham
preferen)
40. NIRO City Retail 2012 √ √ √ √ √ 36
Developme
nts Tbk d.h
Nirvana
Developme
nt Tbk.
41. MORE Indonesia 1994 √ √ √ √ √ 37
Prima
Property
Tbk.
42. PLIN Plaza 1992 √ √ √ √ √ 38
Indonesia
Realty
Tbk.
43. PPRO PP Properti 2015 √ √ √ √ √ 39
Tbk.
44. PUDP Pudjiati 1994 √ √ √ √ √ 40
Prestige
 Tbk.
45. PWON Pakuwon 1989 √ √ √ √ √ 41
Jati Tbk.
46. RBMS Rista 1997 √ √ √ √ √ 42
Bintang
Mahkota
Sejati Tbk.
47. RDTX Roda 1990 √ √ √ √ √ 43
Vivatex
Tbk.
48. RIMO Rimo 2000 √ - √ - - -
Internasion
al Lestari
49. RODA Pikko Land 2001 √ √ √ √ √ 44
Developme
nt Tbk
50. SMDM Suryamas 1995 √ √ √ √ √ 45
Dutamakm
ur Tbk.
51. SMRA Summarec 1990 √ √ √ √ √ 46
on Agung
Tbk
52. TARA Sitara 2014 √ √ √ √ √ 47
Propertind
o Tbk.

Lampiran 2
Nilai Variabel Audit Delay
Audit Delay = Tanggal Laporan Audit – Tanggal Laporan Keuangan

No Kode 2017 Audit

. Tanggal Laporan Tanggal Laporan Delay
Audit Keuangan
1. APLN 27 Maret 2018 31 Desember 2017 86
2. ARMY 1 Juni 2018 31 Desember 2017 152
3. ASRI 15 Maret 2018 31 Desember 2017 74
4. BAPA 1 Maret 2018 31 Desember 2017 60
5. BCIP 29 Maret 2018 31 Desember 2017 88
6. BEST 7 Maret 2018 31 Desember 2017 66
7. BIKA 26 Maret 2018 31 Desember 2017 85
 8. BIPP 19 Maret 2018 31 Desember 2017 78
9. BKDP 15 Maret 2018 31 Desember 2017 74
10. BKSL 22 Maret 2018 31 Desember 2017 81
11. BSDE 14 Februari 2018 31 Desember 2017 45
12 CSIS 27 Maret 2018 31 Desember 2017 86
13. CTRA 28 Maret 2018 31 Desember 2017 87
14. DART 27 Maret 2018 31 Desember 2017 86
15. DILD 26 Maret 2018 31 Desember 2017 85
16. DMAS 14 Februari 2018 31 Desember 2017 45
17. DUTI 14 Februari 2018 31 Desember 2017 45
18. ELTY 8 Mei 2018 31 Desember 2017 128
19. EMDE 9 Maret 2018 31 Desember 2017 68
20. FMII 21 Maret 2018 31 Desember 2017 80
21. GAMA 28 Maret 2018 31 Desember 2017 87
22. GMTD 19 Februari 2018 31 Desember 2017 50
23. GPRA 9 Maret 2018 31 Desember 2017 68
24. GWSA 28 Maret 2018 31 Desember 2017 87
25. INPP 12 Maret 2018 31 Desember 2017 71
26. JRPT 20 Maret 2018 31 Desember 2017 79
27. KIJA 27 Maret 2018 31 Desember 2017 86
28. LPCK 4 April 2018 31 Desember 2017 94
29. LPKR 4 April 2018 31 Desember 2017 94
30. LPLI 26 Maret 2018 31 Desember 2017 85
31. MDLN 15 Februari 2018 31 Desember 2017 46
32. MKPI 21 Februari 2018 31 Desember 2017 52
33. MMLP 29 Maret 2018 31 Desember 2017 88
34. MTLA 26 Maret 2018 31 Desember 2017 85
35. MTSM 23 Maret 2018 31 Desember 2017 82
36. NIRO 28 Maret 2018 31 Desember 2017 87
37. OMRE 28 Maret 2018 31 Desember 2017 87
38. PLIN 12 Maret 2018 31 Desember 2017 71
39. PPRO 19 Februari 2018 31 Desember 2017 50
40. PUDP 20 Februari 2018 31 Desember 2017 51
41. PWON 19 Maret 2018 31 Desember 2017 78
42. RBMS 20 Maret 2018 31 Desember 2017 79
43. RDTX 23 Maret 2018 31 Desember 2017 82
44. RODA 23 Maret 2018 31 Desember 2017 82
45. SMDM 23 Februari 2018 31 Desember 2017 54
46. SMRA 26 Maret 2018 31 Desember 2017 85
47. TARA 26 Maret 2018 31 Desember 2017 85
No Kode 2018 Audit
. Tanggal Laporan Tanggal Laporan Delay
Audit Keuangan
1. APLN 28 Maret 2019 31 Desember 2018 87
2. ARMY 28 Maret 2019 31 Desember 2018 87
3. ASRI 25 Maret 2019 31 Desember 2018 84
4. BAPA 28 Maret 2019 31 Desember 2018 87
5. BCIP 29 Maret 2019 31 Desember 2018 88
6. BEST 18 Maret 2019 31 Desember 2018 77
7. BIKA 27 Maret 2019 31 Desember 2018 86
8. BIPP 28 Maret 2019 31 Desember 2018 87
9. BKDP 18 Maret 2019 31 Desember 2018 77
10. BKSL 27 Maret 2019 31 Desember 2018 86
11. BSDE 15 Februari 2019 31 Desember 2018 46
12. CSIS 28 Maret 2019 31 Desember 2018 87
13. CTRA 27 Maret 2019 31 Desember 2018 86
14. DART 28 Maret 2019 31 Desember 2018 87
15. DILD 26 Maret 2019 31 Desember 2018 85
16. DMAS 15 Februari 2019 31 Desember 2018 46
17. DUTI 15 Februari 2019 31 Desember 2018 46
18. ELTY 16 September 2019 31 Desember 2018 259
19. EMDE 22 Maret 2019 31 Desember 2018 81
20. FMII 22 Maret 2019 31 Desember 2018 81
21. GAMA 29 Maret 2019 31 Desember 2018 88
22. GMTD 12 Februari 2019 31 Desember 2018 43
23. GPRA 20 Maret 2019 31 Desember 2018 79
24. GWSA 28 Maret 2019 31 Desember 2018 87
25. INPP 25 Maret 2019 31 Desember 2018 84
26. JRPT 20 Maret 2019 31 Desember 2018 79
27. KIJA 27 Maret 2019 31 Desember 2018 86
28. LPCK 1 Maret 2019 31 Desember 2018 60
29. LPKR 1 Maret 2019 31 Desember 2018 60
30. LPLI 22 Maret 2019 31 Desember 2018 81
31. MDLN 28 Maret 2019 31 Desember 2018 87
32. MKPI 28 Februari 2019 31 Desember 2018 59
33. MMLP 29 Maret 2019 31 Desember 2018 88
34. MTLA 1 April 2019 31 Desember 2018 91
35. MTSM 25 Maret 2019 31 Desember 2018 84
36. NIRO 29 Maret 2019 31 Desember 2018 88
37. OMRE 27 Maret 2019 31 Desember 2018 86
38. PLIN 29 Maret 2019 31 Desember 2018 88
39. PPRO 18 Februari 2019 31 Desember 2018 49
40. PUDP 21 Maret 2019 31 Desember 2018 80
41. PWON 25 Maret 2019 31 Desember 2018 84
42. RBMS 19 Maret 2019 31 Desember 2018 78
43. RDTX 20 Maret 2019 31 Desember 2018 79
44. RODA 26 Maret 2019 31 Desember 2018 85
45. SMDM 8 Maret 2019 31 Desember 2018 67
46. SMRA 26 Maret 2019 31 Desember 2018 85
47. TARA 28 Maret 2019 31 Desember 2019 87

No Kode 2019 Audit

. Tanggal Laporan Tanggal Laporan Delay
Audit Keuangan
1. APLN 30 April 2020 31 Desember 2019 121
2. ARMY 1 Februari 2021 31 Desember 2019 398
3. ASRI 3 April 2020 31 Desember 2019 94
4. BAPA 22 Mei 2020 31 Desember 2019 143
5. BCIP 30 April 2020 31 Desember 2019 121
6. BEST 27 Februari 2020 31 Desember 2019 58
7. BIKA 27 Maret 2020 31 Desember 2019 87
8. BIPP 30 April 2020 31 Desember 2019 121
9. BKDP 30 Maret 2020 31 Desember 2019 90
10. BKSL 30 April 2020 31 Desember 2019 121
11. BSDE 12 Maret 2020 31 Desember 2019 72
12. CSIS 28 April 2020 31 Desember 2019 119
13. CTRA 08 April 2020 31 Desember 2019 99
14. DART 30 Juni 2020 31 Desember 2019 182
15. DILD 24 Maret 2020 31 Desember 2019 84
16. DMAS 12 Februari 2020 31 Desember 2019 43
17. DUTI 12 Februari 2020 31 Desember 2019 43
18. ELTY 26 November 2020 31 Desember 2019 331
19. EMDE 11 Maret 2020 31 Desember 2019 71
20. FMII 22 Mei 2020 31 Desember 2019 143
21. GAMA 27 Mei 2020 31 Desember 2019 148
22. GMTD 9 April 2020 31 Desember 2019 100
23. GPRA 27 April 2020 31 Desember 2019 118
24. GWSA 29 April 2020 31 Desember 2019 120
25. INPP 18 Februari 2020 31 Desember 2019 49
26. JRPT 20 Maret 2020 31 Desember 2019 80
27. KIJA 15 April 2020 31 Desember 2019 106
28. LPCK 20 Mei 2020 31 Desember 2019 141
29. LPKR 22 Mei 2020 31 Desember 2019 143
30. LPLI 26 Mei 2020 31 Desember 2019 147
31. MDLN 8 April 2020 31 Desember 2019 99
32. MKPI 28 Februari 2020 31 Desember 2019 59
33. MMLP 31 Maret 2020 31 Desember 2019 91
34. MTLA 8 April 2020 31 Desember 2019 99
35. MTSM 18 Mei 2020 31 Desember 2019 139
36. NIRO 23 April 2020 31 Desember 2019 114
37. OMRE 30 Mei 2020 31 Desember 2019 151
38. PLIN 27 Maret 2020 31 Desember 2019 87
39. PPRO 18 Februari 2020 31 Desember 2019 49
40. PUDP 20 Maret 2020 31 Desember 2019 80
41. PWON 9 Mei 2020 31 Desember 2019 130
42. RBMS 26 Maret 2020 31 Desember 2019 86
43. RDTX 23 Maret 2020 31 Desember 2019 83
44. RODA 28 Mei 2020 31 Desember 2019 149
45. SMDM 6 Maret 2020 31 Desember 2019 66
46. SMRA 26 Maret 2020 31 Desember 2019 86
47. TARA 11 Mei 2020 31 Desember 2019 132

No Kode 2020 Audit

. Tanggal Laporan Tanggal Laporan Delay
Audit Keuangan
1. APLN 23 April 2021 31 Desember 2020 113
2. ARMY 21 Juni 2021 31 Desember 2020 172
3. ASRI 5 April 2021 31 Desember 2020 95
4. BAPA 5 Mei 2021 31 Desember 2020 125
5. BCIP 24 Mei 2021 31 Desember 2020 144
6. BEST 26 Maret 2021 31 Desember 2020 85
7. BIKA 28 Mei 2021 31 Desember 2020 148
8. BIPP 25 Mei 2021 31 Desember 2020 145
9. BKDP 3 Mei 2021 31 Desember 2020 123
10. BKSL 15 Juni 2021 31 Desember 2020 166
11. BSDE 15 Maret 2021 31 Desember 2020 74
12. CSIS 30 April 2021 31 Desember 2020 120
13. CTRA 13 April 2021 31 Desember 2020 103
14. DART 10 Mei 2021 31 Desember 2020 130
15. DILD 29 April 2021 31 Desember 2020 119
16. DMAS 10 Februari 2021 31 Desember 2020 41
17. DUTI 15 Maret 2021 31 Desember 2020 74
18. ELTY 2 November 2021 31 Desember 2020 306
19. EMDE 30 April 2021 31 Desember 2020 120
20. FMII 28 Mei 2021 31 Desember 2020 148
21. GAMA 31 Mei 2021 31 Desember 2020 151
22. GMTD 23 April 2021 31 Desember 2020 113
23. GPRA 27 Mei 2021 31 Desember 2020 147
24. GWSA 28 April 2021 31 Desember 2020 118
25. INPP 25 Mei 2021 31 Desember 2020 145
26. JRPT 26 Maret 2021 31 Desember 2020 85
27. KIJA 29 Maret 2021 31 Desember 2020 88
28. LPCK 5 Mei 2021 31 Desember 2020 125
29. LPKR 10 Mei 2021 31 Desember 2020 130
30. LPLI 27 April 2021 31 Desember 2020 117
31. MDLN 28 Mei 2021 31 Desember 2020 148
32. MKPI 18 Maret 2021 31 Desember 2020 77
33. MMLP 2 Agustus 2021 31 Desember 2020 214
34. MTLA 6 April 2021 31 Desember 2020 96
35. MTSM 26 Maret 2021 31 Desember 2020 85
36. NIRO 27 Mei 2021 31 Desember 2020 147
37. MORE 31 Mei 2021 31 Desember 2020 151
38. PLIN 31 Maret 2021 31 Desember 2020 90
39. PPRO 19 Februari 2021 31 Desember 2020 50
40. PUDP 27 April 2021 31 Desember 2020 117
41. PWON 8 April 2021 31 Desember 2020 98
42. RBMS 31 Maret 2021 31 Desember 2020 90
43. RDTX 28 April 2021 31 Desember 2020 118
44. RODA 17 Mei 2021 31 Desember 2020 137
45. SMDM 8 Maret 2021 31 Desember 2020 67
46. SMRA 31 Maret 2021 31 Desember 2020 90
47. TARA 31 Mei 2021 31 Desember 2020 151

Lampiran 3
 Nilai Variabel Profitabilitas
ROA = Laba Bersih
Total Asset

No. Kode 2017 ROA

Laba Bersih Setelah Total Aset
Pajak
1. APLN 1,882,581,400,000 28,790,116,014,000 0.0654
2. ARMY 29,556,633,405 1,624,868,441,487 0.0182
3. ASRI 1,385,189,177,000 20,728,430,487,000 0.0668
4. BAPA 13,212,381,915 179,035,974,052 0.0738
5. BCIP 53,529,632,889 843,447,229,256 0.0635
6. BEST 483,387,486,933 5,719,000,999,540 0.0845
7. BIKA (44,354,027,770) 2,374,443,387,792 (0.0187)
8. BIPP (31,033,697,167) 1,748,640,897,106 (0.0177)
9. BKDP (43,170,166,331) 783,494,758,697 (0.0551)
10. BKSL 468,559,181,741 14,977,041,120,833 0.0313
11. BSDE 5,166,720,070,985 45,951,188,475,157 0.1124
12. CSIS 131,794,837 334,893,195,357 0.0004
13. CTRA 1,018,529,000,000 31,872,302,000,000 0.0320
14. DART 30,177,817,000 6,360,845,609,000 0.0047
15. DILD 271,536,513,369 13,097,184,984,411 0.0207
16. DMAS 857,119,635,819 7,470,941,557,319 0.1147
17. DUTI 648,646,197,979 10,575,681,686,285 0.0613
18. ELTY (266,476,276,309) 14,082,517,542,900 (0.0189)
19. EMDE 106,211,882,512 1,868,623,723,806 0.0568
20. FMII 8,731,194,357 801,479,951,527 0.0109
21. GAMA 430,230,026 1,402,556,223,275 0.0003
22. GMTD 68,230,259,472 1,242,714,753,944 0.0549
23. GPRA 37,316,086,438 1,499,462,028,211 0.0249
24. GWSA 188,500,432,096 7,200,861,383,403 0.0262
25. INPP 147,896,118,540 6,658,138,016,661 0.0222
26. JRPT 1,117,126,108,000 9,472,682,688,000 0.1179
27. KIJA 149,840,578,536 11,266,320,312,348 0.0133
28. LPCK 368,440,000,000 12,455,503,000,000 0.0296
29. LPKR 856,984,000,000 56,772,116,000,000 0.0151
30. LPLI (344,273,000,000) 1,649,564,000,000 (0.2087)
31. MDLN 614,773,6088,046 14,599,669,337,351 0.4211
32. MKPI 1,193,639,823,893 6,828,046,514,843 0.1748
33. MMLP 293,064,581,000 5,363,669,399,000 0.0546
34. MTLA 551,010,785,000 4,819,145,802,000 0.1143
35. MTSM (4,802,932,780) 80,234,783,495 (0.0599)
36. NIRO 3,721,787,876 4,892,233,716,330 0.0008
37. MORE (66,193,842,560) 4,242,934,699,631 (0.0156)
38. PLIN 286,288,858,000 4,639,438,405,000 0.0617
39. PPRO 459,642,836,413 12,559,932,322,129 0.0366
40. PUDP 6,018,020,897 504,843,795,570 0.0119
41. PWON 2,024,627,040,000 23,358,717,736,000 0.0867
42. RBMS 14,519,780,720 432,055,786,199 0.0336
43. RDTX 246,909,721,574 2,280,461,717,989 0.1083
44. RODA 40,697,612,329 3,857,234,679,308 0.0106
45. SMDM 19,737,381,645 3,141,680,323,403 0.0063
46. SMRA 532,437,613,000 21,662,950,720,000 0.0246
47. TARA 1,276,478,284 1,234,608,879,825 0.0010

No. Kode 2018 ROA

Laba Bersih Total Aset
Setelah Pajak
1. APLN 193,730,292,000 29,583,829,904,000 0.0065
2. ARMY 56,610,183,053 1,513,669,666,232 0.0374
3. ASRI 970,586,600,000 20,890,925,564,000 0.0465
4. BAPA 4,950,263,483 172,313,437,729 0.0287
5. BCIP 50,247,119,273 849,799,701,092 0.0591
6. BEST 422,536,948,687 6,290,126,551,391 0.0672
7. BIKA (45,682,595,609) 2,333,636,785,839 (0.0196)
8. BIPP (79,203,069,270) 2,063,247,282,902 (0.0384)
9. BKDP (36,654,139,665) 763,537,440,279 (0.0480)
10. BKSL 368,591,316,449 16,252,732,184,207 0.0227
11. BSDE 1,701,817,694,927 52,101,492,204,552 0.0327
12. CSIS (32,177,917,412) 404,491,423,669 (0.0796)
13. CTRA 1,302,702,000,000 34,289,017,000,000 0.0380
14. DART 13,121,021,000 6,905,286,394,000 0.0019
15. DILD 194,106,659,340 14,215,535,191,206 0.0137
16. DMAS 496,364,970,438 7,500,033,435,372 0.0662
17. DUTI 1,126,657,230,110 12,642,895,738,823 0.0891
18. ELTY 2,726,725,583,414 13,606,180,006,238 0.2004
19. EMDE 16,095,009,620 2,096,614,260,152 0.0077
20. FMII 5,908,257,104 940,955,391,343 0.0063
21. GAMA 1,563,776,007 1,372,352,219,092 0.0011
22. GMTD 61,443,212,441 1,252,862,156,022 0.0490
23. GPRA 50,425,199,916 1,536,453,590,418 0.0328
24. GWSA 210,570,439,177 7,491,033,825,272 0.0281
25. INPP 122,894,269,254 6,964,734,840,779 0.0176
26. JRPT 1,049,745,761,000 10,541,248,267,000 0.0996
27. KIJA 67,100,402,943 11,783,772,244,027 0.0057
28. LPCK 2,220,722,000,000 8,589,827,000,000 0.2585
29. LPKR 1,726,085,000,000 49,806,410,000,000 0.0347
30. LPLI (61,945,000,000) 1,311,731,000,000 (0.0472)
31. MDLN 25,265,863,861 15,227,479,982,230 0.0017
32. MKPI 1,018,559,536,819 7,008,254,843,361 0.1453
33. MMLP 281,313,117,000 6,091,322,807,000 0.0462
34. MTLA 507,227,779,000 5,193,962,740,000 0.0977
35. MTSM (6,943,129,415) 75,129,492,493 (0.0924)
36. NIRO (35,053,073,458) 7,555,705,400,512 (0.0046)
37. MORE 133,966,017,617 4,252,706,473,038 0.0315
38. PLIN 214,534,304,000 5,043,925,604,000 0.0425
39. PPRO 496,783,496,821 16,475,720,486,285 0.0302
40. PUDP 5,726,799,950 489,530,579,233 0.0117
41. PWON 2,826,936,213,000 25,018,080,224,000 0.1130
42. RBMS 5,403,552,648 897,968,027,638 0.0060
43. RDTX 267,384,570,823 2,526,489,781,165 0.1058
44. RODA 102,088,999 3,980,849,234,878 0.0000
45. SMDM 85,390,121,403 3,158,642,385,060 0.0270
46. SMRA 690,623,630,000 23,299,242,068,000 0.0296
47. TARA 952,117,451 1,122,279,225,842 0.0008

No. Kode 2019 ROA

Laba Bersih Setelah Total Aset
Pajak
1. APLN 120,811,697,000 29,460,345,080,000 0.0041
2. ARMY 17,969,031,379 1,852,607,264,598 0.0097
3. ASRI 1,012,947,312,000 21,894,272,005,000 0.0463
4. BAPA 4,956,230,815 143,136,436,717 0.0346
5. BCIP 23,201,520,208 867,065,425,451 0.0268
6. BEST 380,152,937,259 6,399,477,523,890 0.0594
7. BIKA (82,553,635,471) 2,358,913,545,648 (0.0350)
8. BIPP 4,822,404,616 2,165,031,833,086 0.0022
9. BKDP (30,944,840,630) 830,006,852,234 (0.0373)
10. BKSL 68,928,077,412 17,275,272,609,213 0.0040
11. BSDE 3,130,076,103,452 54,540,978,397,964 0.0574
12. CSIS (9,258,212,633) 472,484,542,685 (0.0196)
13. CTRA 1,283,281,000,000 36,196,024,000,000 0.0355
14. DART (260,776,918,000) 6,880,951,291,000 (0.0379)
15. DILD 436,709,213,814 14,777,496,292,639 0.0296
16. DMAS 1,335,420,919,293 7,616,971,029,620 0.1753
17. DUTI 1,289,962,965,315 13,788,227,459,960 0.0936
18. ELTY (818,854,000,000) 12,329,520,000,000 (0.0664)
19. EMDE (34,638,520,599) 2,143,944,238,365 (0.0162)
20. FMII 2,718,797,575 891,866,986,266 0.0030
21. GAMA 1,983,736,195 1,388,656,626,702 0.0014
22. GMTD (70,115,543,611) 1,107,518,134,867 (0.0633)
23. GPRA 54,901,822,416 1,705,918,986,765 0.0322
24. GWSA 127,336,758,461 7,688,298,885,243 0.0166
25. INPP 2,081,142,336,348 7,989,904,868,957 0.2605
26. JRPT 1,037,201,837,000 11,164,935,100,000 0.0929
27. KIJA 141,140,307,068 12,184,611,579,312 0.0116
28. LPCK 384,032,000,000 12,219,228,000,000 0.0314
29. LPKR (2,061,418,000,000) 55,079,585,000,000 (0.0374)
30. LPLI (19,452,000,000) 1,004,419,000,000 (0.0194)
31. MDLN (103,649,380,100) 15,814,662,723,217 (0.0066)
32. MKPI 614,639,392,159 7,275,234,517,578 0.0845
33. MMLP 273,821,192,000 6,755,553,584,000 0.0405
34. MTLA 487,622,000,000 6,107,364,000,000 0.0798
35. MTSM (8,068,444,851) 76,461,609,634 (0.1055)
36. NIRO (42,279,000,684) 8,238,835,052,515 (0.0051)
37. MORE (60,443,046,688) 4,234,319,812,443 (0.0143)
38. PLIN 548,538,232,000 12,548,031,316,000 0.0437
39. PPRO 247,278,863,075 18,006,178,568,569 0.0137
40. PUDP 4,343,694,646 539,915,871,769 0.0080
41. PWON 3,239,796,227,000 26,095,153,343,000 0.1242
42. RBMS (23,680,248,765) 806,591,455,280 (0.0294)
43. RDTX 232,773,280,699 2,795,788,452,762 0.0833
44. RODA (276,047,576,448) 3,911,163,391,136 (0.0706)
45. SMDM 73,368,288,038 3,213,173,105,916 0.0228
46. SMRA 613,020,426,000 24,441,657,276,000 0.0251
47. TARA 1,062,164,185 1,125,958,346,465 0.0009
No. Kode 2020 ROA
Laba Bersih Setelah Total Aset
Pajak
1. APLN 180,144,688,000 30,391,359,956,000 0.0059
2. ARMY 21,619,390,622 1,743,475,528,159 0.0124
3. ASRI (1,036,617,865,000) 21,226,814,871,000 (0.0488)
4. BAPA (3,737,826,580) 142,306,771,029 (0.0263)
5. BCIP 12,990,816,748 909,264,462,663 0.0143
6. BEST (115,219,635,076) 6,282,180,229,732 (0.0183)
7. BIKA (104,334,806,073) 3,192,672,527,435 (0.0327)
8. BIPP 94,063,094,416 2,126,525,330,314 0.0442
9. BKDP (31,050,114,021) 790,840,175,521 (0.0393)
10. BKSL (556,301,782,629) 18,371,229,973,821 (0.0303)
11. BSDE 486,257,814,158 60,862,926,586,750 0.0080
12. CSIS 12,446,402,605 538,263,035,994 0.0231
13. CTRA 1,370,686,000,000 39,255,187,000,000 0.0349
14. DART (400,173,079,000) 6,656,120,982,000 (0.0601)
15. DILD 68,962,241,069 15,701,872,562,921 0.0044
16. DMAS 1,348,575,384,650 6,752,233,240,104 0.1997
17. DUTI 638,427,373,273 13,753,624,738,885 0.0464
18. ELTY (326,358,000,000) 11,823,436,000,000 (0.0276)
19. EMDE (56,617,681,066) 2,454,054,273,495 (0.0231)
20. FMII (1,481,751,003) 870,707,453,070 (0.0017)
21. GAMA (13,238,238,305) 1,405,034,478,226 (0.0094)
22. GMTD (105,950,046,766) 987,323,142,096 (0.1073)
23. GPRA 34,467,530,860 1,727,361,676,947 0.0200
24. GWSA (57,214,351,055) 7,543,459,452,387 (0.0076)
25. INPP (483,534,590,924) 7,657,106,251,566 (0.0631)
26. JRPT 1,013,418,153,000 11,481,521,265,000 0.0883
27. KIJA 45,249,873,535 12,200,175,979,870 0.0037
28. LPCK (3,646,386,000,000) 9,719,570,000,000 (0.3752)
29. LPKR (9,637,220,000,000) 51,865,480,000,000 (0.1858)
30. LPLI (21,117,000,000) 935,197,000,000 (0.0226)
31. MDLN (1,763,880,064,128) 14,850,039,389,857 (0.1188)
32. MKPI 231,113,916,843 7,622,918,065,733 0.0303
33. MMLP (89,078,551,000) 6,726,005,150,000 (0.0132)
34. MTLA 286,307,000,000 5,932,483,000,000 0.0483
35. MTSM (8,716,984,332) 72,921,362,051 (0.1195)
36. NIRO 157,776,799,288 10,608,390,520,541 0.0149
37. MORE (222,986,825,963) 4,133,988,674,027 (0.0539)
38. PLIN (575,176,897,000) 11,815,911,491,000 (0.0487)
39. PPRO 106,377,057,578 18,588,970,471,992 0.0057
40. PUDP (23,445,488,581) 521,632,597,211 (0.0449)
41. PWON 1,119,113,010,000 26,458,805,377,000 0.0423
42. RBMS (45,421,421,796) 760,445,865,842 (0.0597)
43. RDTX 236,087,887,526 2,971,061,771,714 0.0795
44. RODA (168,023,184,891) 3,936,147,888,286 (0.0427)
45. SMDM 18,706,792,552 3,201,910,904,021 0.0058
46. SMRA 245,909,143,000 24,922,534,224,000 0.0099
47. TARA (12,547,995,411) 1,086,597,471,370 (0.0115)

Lampiran 4
Nilai Variabel Solvabilitas
DER = Total Liabilitas
Total Ekuitas

No. Kode 2017 DER

Total Liabilitas Total Ekuitas
1. APLN 17,293,138,465,000 11,496,977,549,000
2. ARMY 487,980,490,736 1,136,887,950,751
3. ASRI 12,155,738,907,000 8,572,691,580,000
4. BAPA 58,885,428,727 120,150,545,325
5. BCIP 483,271,261,150 360,175,968,107
6. BEST 1,870,815,438,091 3,848,185,561,449
7. BIKA 1,678,796,791,720 695,646,596,072
8. BIPP 534,787,535,126 1,213,853,361,980
9. BKDP 283,731,887,459 499,762,871,238
10. BKSL 5,034,486,488,719 9,942,554,632,114
11. BSDE 16,754,337,385,933 29,196,851,089,224
12. CSIS 110,629,719,693 224,263,475,664
13. CTRA 16,255,398,000,000 15,450,765,000,000
14. DART 2,801,378,185,000 3,559,467,424,000
15. DILD 6,786,634,657,165 6,310,550,327,246
16. DMAS 465,103,754,344 7,005,837,802,975
17. DUTI 2,240,819,998,834 8,334,861,687,451
18. ELTY 7,918,961,982,887 6,163,555,560,013
19. EMDE 1,081,693,156,648 786,930,567,158
20. FMII 119,588,203,666 681,891,747,861
21. GAMA 304,391,699,654 1,098,164,523,621
22. GMTD 538,877,693,247 703,837,060,697
23. GPRA 466,150,356,014 1,033,311,672,197
24. GWSA 524,360,986,056 6,676,500,397,347
25. INPP 2,422,794,541,527 4,234,934,266,288
26. JRPT 3,496,187,155,000 5,976,495,533,000
27. KIJA 5,366,080,073,786 5,900,240,238,562
28. LPCK 4,657,491,000,000 7,721,416,000,000
29. LPKR 26,911,822,000,000 29,860,294,000,000
30. LPLI 313,642,000,000 1,336,102,000,000
31. MDLN 7,522,211,606,109 7,077,457,731,242
32. MKPI 2,276,438,836,762 4,551,607,678,081
33. MMLP 693,479,770,000 4,670,189,629,000
34. MTLA 1,874,477,930,000 2,999,352,246,000
35. MTSM 10,743,818,367 69,490,965,128
36. NIRO 1,236,499,805,113 3,655,733,911,217
37. OMRE 228,898,177,174 4,014,036,522,457
38. PLIN 3,652,525,537,000 986,912,868,000
39. PPRO 7,559,823,781,195 5,000,108,540,935
40. PUDP 170,214,821,823 334,628,973,747
41. PWON 10,567,227,711,000 12,791,490,025,000
42. RBMS 42,614,232,845 231,038,723,889
43. RDTX 225,499,951,528 2,054,961,766,461
44. RODA 813,259,529,314 2,733,654,149,994
45. SMDM 643,807,670,857 2,497,872,652,546
46. SMRA 13,308,969,928,000 8,353,742,063,000
47. TARA 180,826,802,445 1,053,782,077,380

No. Kode 2018 DER

Total Liabilitas Total Ekuitas
1. APLN 17,376,276,425,000 12,207,553,479,000
2. ARMY 320,723,018,568 1,192,946,647,664
3. ASRI 11,339,568,456,000 9,551,357,108,000
4. BAPA 44,423,132,493 127,890,305,236
5. BCIP 439,430,278,694 410,369,422,399
6. BEST 2,118,132,306,800 4,171,994,244,591
7. BIKA 1,674,921,852,871 658,714,932,968
8. BIPP 932,018,121,876 1,131,229,161,026
9. BKDP 300,149,514,530 463,387,925,749
10. BKSL 5,631,606,614,993 10,621,125,569,214
11. BSDE 21,814,594,254,302 30,286,897,950,250
12. CSIS 188,851,262,832 215,640,160,837
13. CTRA 17,644,741,000,000 16,644,276,000,000
14. DART 3,329,371,379,000 3,575,915,015,000
15. DILD 7,699,882,620,129 6,515,652,571,077
16. DMAS 311,529,808,844 7,188,503,626,528
17. DUTI 3,227,976,940,583 9,414,918,798,240
18. ELTY 3,946,607,867,564 9,659,572,138,674
19. EMDE 1,292,022,707,779 804,591,552,373
20. FMII 265,462,614,782 675,492,776,561
21. GAMA 272,660,250,727 1,099,691,968,365
22. GMTD 488,790,826,773 764,071,329,249
23. GPRA 454,440,028,598 1,082,013,561,820
24. GWSA 597,490,070,576 6,893,543,754,696
25. INPP 2,608,374,670,866 4,356,360,169,913
26. JRPT 3,847,899,580,000 6,693,348,687,000
27. KIJA 5,731,263,365,834 6,052,508,878,193
28. LPCK 1,695,594,000,000 6,894,233,000,000
29. LPKR 24,336,392,000,000 25,470,018,000,000
30. LPLI 301,397,000,000 1,010,334,000,000
31. MDLN 8,397,680,558,019 6,829,799,424,211
32. MKPI 1,776,589,738,461 5,231,665,104,900
33. MMLP 783,095,982,000 5,308,226,825,000
34. MTLA 1,755,200,333,000 3,438,762,407,000
35. MTSM 12,411,791,057 62,717,701,436
36. NIRO 1,440,688,937,326 6,115,016,463,186
37. OMRE 405,042,815,008 3,847,663,658,030
38. PLIN 3,811,773,076,000 1,232,152,528,000
39. PPRO 10,657,152,475,402 5,818,568,010,883
40. PUDP 151,354,742,889 338,175,836,344
41. PWON 9,706,398,758,000 15,311,681,466,000
42. RBMS 268,758,850,964 629,209,176,674
43. RDTX 213,066,766,537 2,313,423,014,628
44. RODA 1,254,879,640,372 2,725,969,594,506
45. SMDM 606,128,820,887 2,552,513,564,173
46. SMRA 14,238,537,503,000 9,060,704,565,000
47. TARA 69,255,452,233 1,053,023,773,609

No. Kode 2019 DER

Total Liabilitas Total Ekuitas
1. APLN 16,624,399,470,000 12,835,945,610,000
2. ARMY 401,378,446,023 1,451,228,818,574
 3. ASRI 11,332,052,391,000 10,562,219,614,000
4. BAPA 7,526,048,776 135,610,387,941
5. BCIP 433,530,491,804 433,534,933,647
6. BEST 1,930,728,238,615 4,468,749,285,275
7. BIKA 1,744,747,483,289 614,166,062,359
8. BIPP 1,045,504,866,617 1,116,688,986,722
9. BKDP 318,614,718,054 511,392,134,181
10. BKSL 6,578,349,800,074 10,696,922,809,139
11. BSDE 20,897,343,170,602 33,625,414,298,651
12. CSIS 266,092,029,525 206,392,513,160
13. CTRA 18,434,456,000,000 17,761,568,000,000
14. DART 3,565,822,980,000 3,315,128,311,000
15. DILD 7,542,625,380,504 7,234,870,912,135
16. DMAS 1,121,231,243,313 6,495,739,786,307
17. DUTI 3,197,457,277,140 10,590,770,182,820
18. ELTY 3,519,571,183,711 8,809,949,000,000
19. EMDE 1,371,713,130,382 772,231,107,983
20. FMII 264,399,707,766 627,467,278,500
21. GAMA 286,858,719,622 1,101,797,907,080
22. GMTD 417,348,795,064 690,169,339,803
23. GPRA 573,167,523,724 1,132,751,463,041
24. GWSA 580,184,785,916 7,021,425,794,215
25. INPP 1,658,261,945,713 6,331,642,923,244
26. JRPT 3,762,437,184,000 7,402,497,916,000
27. KIJA 5,877,596,349,996 6,307,015,229,316
28. LPCK 1,336,706,000,000 10,882,522,000,000
29. LPKR 20,703,246,000,000 34,376,339,000,000
30. LPLI 207,648,000,000 796,771,000,000
31. MDLN 8,875,086,191,890 5,981,949,026,898
32. MKPI 1,771,631,581,519 5,503,602,936,059
33. MMLP 1,128,774,113,000 5,626,779,471,000
34. MTLA 2,257,513,000,000 3,849,851,000,000
35. MTSM 22,995,604,425 53,466,005,209
36. NIRO 1,800,514,797,893 6,438,320,254,622
37. OMRE 447,147,225,925 3,787,172,586,518
38. PLIN 972,457,079,000 11,575,574,237,000
39. PPRO 13,459,622,235,742 4,521,120,814,257
40. PUDP 198,826,311,691 341,089,560,078
41. PWON 7,999,510,286,000 18,095,643,057,000
42. RBMS 202,261,071,362 604,330,383,918
43. RDTX 271,083,812,343 2,524,704,640,419
44. RODA 1,479,255,937,710 2,431,907,453,426
45. SMDM 589,477,689,864 2,623,695,416,052
46. SMRA 14,990,297,354,000 9,451,359,922,000
47. TARA 71,897,765,911 1,054,060,580,554

No. Kode 2020 DER

Total Liabilitas Total Ekuitas
1. APLN 19,036,134,922,000 11,355,225,034,000
2. ARMY 270,619,923,964 1,472,855,604,194
3. ASRI 11,840,666,961,000 9,386,147,910,000
4. BAPA 8,098,923,359 134,207,847,670
5. BCIP 462,672,453,925 446,592,008,738
6. BEST 1,925,523,126,081 4,356,657,103,651
7. BIKA 3,537,619,359,533 (344,946,832,098)
8. BIPP 919,581,439,010 1,206,943,891,304
9. BKDP 309,509,265,589 481,330,909,932
10. BKSL 8,121,131,006,426 10,250,098,967,395
11. BSDE 26,391,824,110,926 34,471,102,475,824
12. CSIS 270,227,522,474 268,035,513,520
13. CTRA 21,797,659,000,000 17,457,528,000,000
14. DART 3,742,012,201,000 2,914,108,781,000
15. DILD 9,652,623,140,002 6,049,249,422,919
16. DMAS 1,224,176,089,310 5,528,057,150,794
17. DUTI 3,423,402,804,653 10,330,221,934,232
18. ELTY 3,387,644,000,000 8,435,792,000,000
19. EMDE 1,905,692,754,656 548,361,518,839
20. FMII 245,524,649,894 625,182,803,176
21. GAMA 316,567,761,309 1,088,466,716,917
22. GMTD 402,384,335,106 584,938,806,990
23. GPRA 674,113,858,270 1,053,247,818,677
24. GWSA 575,037,098,734 6,968,422,353,653
25. INPP 1,885,064,829,152 5,772,041,422,414
26. JRPT 3,606,436,882,000 7,875,084,383,000
27. KIJA 5,939,921,471,289 6,260,254,508,581
28. LPCK 3,140,408,000,000 6,579,162,000,000
29. LPKR 28,291,825,000,000 23,573,655,000,000
30. LPLI 195,934,000,000 739,263,000,000
31. MDLN 10,629,831,146,672 4,220,208,243,185
32. MKPI 2,015,619,366,153 5,607,298,699,580
33. MMLP 963,467,166,000 5,762,537,984,000
34. MTLA 1,855,546,000,000 4,076,937,000,000
35. MTSM 27,817,215,164 45,104,146,887
36. NIRO 4,019,064,322,188 6,589,326,198,353
37. OMRE 584,063,261,293 3,549,925,412,734
38. PLIN 1,162,324,697,000 10,653,586,794,000
39. PPRO 14,044,750,475,360 4,544,219,996,632
40. PUDP 204,280,317,915 317,352,279,296
41. PWON 8,860,110,106,000 17,598,695,271,000
42. RBMS 200,695,757,269 559,750,108,573
43. RDTX 234,410,089,039 2,736,651,682,675
44. RODA 1,734,468,189,877 2,201,679,698,409
45. SMDM 553,905,302,046 2,648,005,601,975
46. SMRA 15,836,845,684,000 9,085,688,540,000
47. TARA 45,402,041,449 1,041,195,429,921

Lampiran 5
Nilai Variabel Ukuran Perusahaan
Ukuran Perusahaan = Ln (Total Aset)

No. Kode Total Aset

2017 LOG 2018 LOG
1. APLN 28,790,116,014,000 30.99 29,583,829,904,000 31.02
2. ARMY 1,624,868,441,487 28.12 1,513,669,666,232 28.05
3. ASRI 20,728,430,487,000 30.66 20,890,925,564,000 30.67
4. BAPA 179,035,974,052 25.91 172,313,437,729 25.87
5. BCIP 843,447,229,256 27.46 849,799,701,092 27.47
6. BEST 5,719,000,999,540 29.37 6,290,126,551,391 29.47
7. BIKA 2,374,443,387,792 28.50 2,333,636,785,839 28.48
9. BIPP 1,748,640,897,106 28.19 2,063,247,282,902 28.36
9. BKDP 783,494,758,697 27.39 763,537,440,279 27.36
10. BKSL 14,977,041,120,833 30.34 16,252,732,184,207 30.42
11. BSDE 45,951,188,475,157 31.46 52,101,492,204,552 31.58
12. CSIS 334,893,195,357 26.54 404,491,423,669 26.73
13. CTRA 31,872,302,000,000 31.09 34,289,017,000,000 31.17
14. DART 6,360,845,609,000 29.48 6,905,286,394,000 29.56
15. DILD 13,097,184,984,411 30.20 14,215,535,191,206 30.29
16. DMAS 7,470,941,557,319 29.64 7,500,033,435,372 29.65
17. DUTI 10,575,681,686,285 29.99 12,642,895,738,823 30.17
18. ELTY 14,082,517,542,900 30.28 13,606,180,006,238 30.24
19. EMDE 1,868,623,723,806 28.26 2,096,614,260,152 28.37
20. FMII 801,479,951,527 27.41 940,955,391,343 27.57
21. GAMA 1,402,556,223,275 27.97 1,372,352,219,092 27.95
22. GMTD 1,242,714,753,944 27.85 1,252,862,156,022 27.86
23. GPRA 1,499,462,028,211 28.04 1,536,453,590,418 28.06
24. GWSA 7,200,861,383,403 29.61 7,491,033,825,272 29.64
25. INPP 6,658,138,016,661 29.53 6,964,734,840,779 29.57
26. JRPT 9,472,682,688,000 29.88 10,541,248,267,000 29.99
27. KIJA 11,266,320,312,348 30.05 11,783,772,244,027 30.10
28. LPCK 12,455,503,000,000 30.15 8,589,827,000,000 29.78
29. LPKR 56,772,116,000,000 31.67 49,806,410,000,000 31.54
30. LPLI 1,649,564,000,000 28.13 1,311,731,000,000 27.90
31. MDLN 14,599,669,337,351 30.31 15,227,479,982,230 30.35
32. MKPI 6,828,046,514,843 29.55 7,008,254,843,361 29.58
33. MMLP 5,363,669,399,000 29.31 6,091,322,807,000 29.44
34. MTLA 4,819,145,802,000 29.20 5,193,962,740,000 29.28
35. MTSM 80,234,783,495 25.11 75,129,492,493 25.04
36. NIRO 4,892,233,716,330 29.22 7,555,705,400,512 29.65
37. OMRE 4,242,934,699,631 29.08 4,252,706,473,038 29.08
38. PLIN 4,639,438,405,000 29.17 5,043,925,604,000 29.25
39. PPRO 12,559,932,322,129 30.16 16,475,720,486,285 30.43
40. PUDP 504,843,795,570 26.95 489,530,579,233 26.92
41. PWON 23,358,717,736,000 30.78 25,018,080,224,000 30.85
42. RBMS 432,055,786,199 26.79 897,968,027,638 27.52
43. RDTX 2,280,461,717,989 28.46 2,526,489,781,165 28.56
44. RODA 3,857,234,679,308 28.98 3,980,849,234,878 29.01
45. SMDM 3,141,680,323,403 28.78 3,158,642,385,060 28.78
46. SMRA 21,662,950,720,000 30.71 23,299,242,068,000 30.78
47. TARA 1,234,608,879,825 27.84 1,122,279,225,842 27.75

No. Kode Total Aset

2019 LOG 2020 LOG
1. APLN 29,460,345,080,000 31.01 30,391,359,956,000 31.05
2. ARMY 1,852,607,264,598 28.25 1,743,475,528,159 28.19
3. ASRI 21,894,272,005,000 30.72 21,226,814,871,000 30.69
4. BAPA 143,136,436,717 25.69 142,306,771,029 25.68
5. BCIP 867,065,425,451 27.49 909,264,462,663 27.54
6. BEST 6,399,477,523,890 29.49 6,282,180,229,732 29.47
7. BIKA 2,358,913,545,648 28.49 3,192,672,527,435 28.79
8. BIPP 2,165,031,833,086 28.40 2,126,525,330,314 28.39
 9. BKDP 830,006,852,234 27.44 790,840,175,521 27.40
10. BKSL 17,275,272,609,213 30.48 18,371,229,973,821 30.54
11. BSDE 54,540,978,397,964 31.63 60,862,926,586,750 31.74
12. CSIS 472,484,542,685 26.88 538,263,035,994 27.01
13. CTRA 36,196,024,000,000 31.22 39,255,187,000,000 31.30
14. DART 6,880,951,291,000 29.56 6,656,120,982,000 29.53
15. DILD 14,777,496,292,639 30.32 15,701,872,562,921 30.38
16. DMAS 7,616,971,029,620 29.66 6,752,233,240,104 29.54
17. DUTI 13,788,227,459,960 30.25 13,753,624,738,885 30.25
18. ELTY 12,329,520,000,000 30.14 11,823,436,000,000 30.10
19. EMDE 2,143,944,238,365 28.39 2,454,054,273,495 28.53
20. FMII 891,866,986,266 27.52 870,707,453,070 27.49
21. GAMA 1,388,656,626,702 27.96 1,405,034,478,226 27.97
22. GMTD 1,107,518,134,867 27.73 987,323,142,096 27.62
23. GPRA 1,705,918,986,765 28.17 1,727,361,676,947 28.18
24. GWSA 7,688,298,885,243 29.67 7,543,459,452,387 29.65
25. INPP 7,989,904,868,957 29.71 7,657,106,251,566 29.67
26. JRPT 11,164,935,100,000 30.04 11,481,521,265,000 30.07
27. KIJA 12,184,611,579,312 30.13 12,200,175,979,870 30.13
28. LPCK 12,219,228,000,000 30.13 9,719,570,000,000 29.91
29. LPKR 55,079,585,000,000 31.64 51,865,480,000,000 31.58
30. LPLI 1,004,419,000,000 27.64 935,197,000,000 27.56
31. MDLN 15,814,662,723,217 30.39 14,850,039,389,857 30.33
32. MKPI 7,275,234,517,578 29.62 7,622,918,065,733 29.66
33. MMLP 6,755,553,584,000 29.54 6,726,005,150,000 29.54
34. MTLA 6,107,364,000,000 29.44 5,932,483,000,000 29.41
35. MTSM 76,461,609,634 25.06 72,921,362,051 25.01
36. NIRO 8,238,835,052,515 29.74 10,608,390,520,541 29.99
37. OMRE 4,234,319,812,443 29.07 4,133,988,674,027 29.05
38. PLIN 12,548,031,316,000 30.16 11,815,911,491,000 30.10
39. PPRO 18,006,178,568,569 30.52 18,588,970,471,992 30.55
40. PUDP 539,915,871,769 27.01 521,632,597,211 26.98
41. PWON 26,095,153,343,000 30.89 26,458,805,377,000 30.91
42. RBMS 806,591,455,280 27.42 760,445,865,842 27.36
43. RDTX 2,795,788,452,762 28.66 2,971,061,771,714 28.72
44. RODA 3,911,163,391,136 28.99 3,936,147,888,286 29.00
45. SMDM 3,213,173,105,916 28.80 3,201,910,904,021 28.79
46. SMRA 24,441,657,276,000 30.83 24,922,534,224,000 30.85
47. TARA 1,125,958,346,465 27.75 1,086,597,471,370 27.71
 Lampiran 6
Ukuran Kantor Akuntan Publik

No Kode Tahun Nama KAP Ukap

.
1. APLN 2017 Satrio Bing Eni & Rekan 1
2018 Tanubrata Sutanto Fahmi Bambang & Rekan 0
2019 Tanubrata Sutanto Fahmi Bambang & Rekan 0
2020 Suharli, Sugiharto & Rekan 0
2. ARMY 2017 Purwantono, Sungkoro & Surja 1
2018 Mirawati Sensi Idris 0
2019 Salmon Sihombing 0
2020 Salmon Sihombing 0
3. ASRI 2017 Paul Hadiwinata, Hidajat, Arsono, Retno, 0
Palilingan & Rekan
2018 Paul Hadiwinata, Hidajat, Arsono, Retno, 0
Palilingan & Rekan
2019 Paul Hadiwinata, Hidajat, Arsono, Retno, 0
Palilingan & Rekan
2020 Paul Hadiwinata, Hidajat, Arsono, Retno, 0
Palilingan & Rekan
4. BAPA 2017 Heliantono & Rekan 0
2018 Heliantono & Rekan 0
2019 Abubakar Usman & Rekan 0
2020 Abubakar Usman & Rekan 0
5. BCIP 2017 Jamaludin, Ardi, Sukimto & Rekan 0
2018 Jamaludin, Ardi, Sukimto & Rekan 0
2019 Jamaludin, Ardi, Sukimto & Rekan 0
2020 Jamaludin, Ardi, Sukimto & Rekan 0
6. BEST 2017 Paul Hadiwinata, Hidajat, Arsono, Retno, 0
Palilingan & Rekan
2018 Paul Hadiwinata, Hidajat, Arsono, Retno, 0
Palilingan & Rekan
2019 Paul Hadiwinata, Hidajat, Arsono, Retno, 0
Palilingan & Rekan
2020 Paul Hadiwinata, Hidajat, Arsono, Retno, 0
Palilingan & Rekan
7. BIKA 2017 Tjahjadi & Tamara 0
2018 Tjahjadi & Tamara 0
2019 Tjahjadi & Tamara 0
2020 Tjahjadi & Tamara 0
8. BIPP 2017 Johan Malonda Mustika & Rekan 0
2018 Johan Malonda Mustika & Rekan 0
2019 Kanaka Puradiredja, Suhartono 0
2020 Johan Malonda Mustika & Rekan 0
9. BKDP 2017 Warnoyo dan Mennix 0
2018 Andi Ruswandi Wisnu & Rekan 0
2019 Andi Ruswandi Wisnu & Rekan 0
2020 Andi Ruswandi Wisnu & Rekan 0
10. BKSL 2017 Tanubrata Sutanto Fahmi Bambang & Rekan 0
2018 Tanubrata Sutanto Fahmi Bambang & Rekan 0
2019 Tanubrata Sutanto Fahmi Bambang & Rekan 0
2020 Tanubrata Sutanto Fahmi Bambang & Rekan 0
11. BSDE 2017 Mirawati Sensi Idris 0
2018 Mirawati Sensi Idris 0
2019 Mirawati Sensi Idris 0
2020 Mirawati Sensi Idris 0
12. CSIS 2017 Amir Abadi Jusuf, Aryanto, Mawar & Rekan 0
2018 Tanubrata Sutanto Fahmi Bambang & Rekan 0
2019 Tanubrata Sutanto Fahmi Bambang & Rekan 0
2020 Tanubrata Sutanto Fahmi Bambang & Rekan 0
13. CTRA 2017 Purwantono, Sungkoro & Surja 1
2018 Purwantono, Sungkoro & Surja 1
2019 Purwantono, Sungkoro & Surja 1
2020 Purwantono, Sungkoro & Surja 1
14. DART 2017 Purwantono, Sungkoro & Surja 1
2018 Purwantono, Sungkoro & Surja 1
2019 Purwantono, Sungkoro & Surja 1
2020 Purwantono, Sungkoro & Surja 1
15. DILD 2017 Mirawati Sensi Idris 0
2018 Mirawati Sensi Idris 0
2019 Mirawati Sensi Idris 0
2020 Mirawati Sensi Idris 0
16. DMAS 2017 Mirawati Sensi Idris 0
2018 Mirawati Sensi Idris 0
2019 Mirawati Sensi Idris 0
2020 Mirawati Sensi Idris 0
17. DUTI 2017 Mirawati Sensi Idris 0
2018 Mirawati Sensi Idris 0
2019 Mirawati Sensi Idris 0
2020 Mirawati Sensi Idris 0
18. ELTY 2017 Kosasih, Nurdiyaman, Mulyadi, Tjahjo & 0
 Rekan
2018 Kosasih, Nurdiyaman, Mulyadi, Tjahjo & 0
Rekan
2019 Kosasih, Nurdiyaman, Mulyadi, Tjahjo & 0
Rekan
2020 Y. Santosa dan Rekan 0
19. EMDE 2017 Paul Hadiwinata, Hidajat, Arsono, Retno, 0
Palilingan & Rekan
2018 Paul Hadiwinata, Hidajat, Arsono, Retno, 0
Palilingan & Rekan
2019 Paul Hadiwinata, Hidajat, Arsono, Retno, 0
Palilingan & Rekan
2020 Rama Wendra 0
20. FMII 2017 Heliantono & Rekan 0
2018 Heliantono & Rekan 0
2019 Heliantono & Rekan 0
2020 Heliantono & Rekan 0
21. GAMA 2017 Tanubrata Sutanto Fahmi Bambang & Rekan 0
2018 Doli, Bambang, Sulistiyanto, Dadang & Ali 0
2019 Doli, Bambang, Sulistiyanto, Dadang & Ali 0
2020 Doli, Bambang, Sulistiyanto, Dadang & Ali 0
22. GMTD 2017 Amir Abadi Jusuf, Aryanto, Mawar & Rekan 0
2018 Amir Abadi Jusuf, Aryanto, Mawar & Rekan 0
2019 Amir Abadi Jusuf, Aryanto, Mawar & Rekan 0
2020 Amir Abadi Jusuf, Aryanto, Mawar & Rekan 0
23. GPRA 2017 Kosasih, Nurdiyaman, Mulyadi, Tjahjo & 0
Rekan
2018 Kosasih, Nurdiyaman, Mulyadi, Tjahjo & 0
Rekan
2019 Kosasih, Nurdiyaman, Mulyadi, Tjahjo & 0
Rekan
2020 Kosasih, Nurdiyaman, Mulyadi, Tjahjo & 0
Rekan
24. GWSA 2017 Satrio Bing Eny & Rekan 1
2018 Tanubrata Sutanto Fahmi Bambang & Rekan 0
2019 Tanubrata Sutanto Fahmi Bambang & Rekan 0
2020 Suharli, Sugiharto & Rekan 0
25. INPP 2017 Tanubrata Sutanto Fahmi Bambang & Rekan 0
2018 Tanubrata Sutanto Fahmi Bambang & Rekan 0
2019 Tanubrata Sutanto Fahmi Bambang & Rekan 0
2020 Tanubrata Sutanto Fahmi Bambang & Rekan 0
26. JRPT 2017 Amir Abadi Jusuf, Aryanto, Mawar & Rekan 0
2018 Amir Abadi Jusuf, Aryanto, Mawar & Rekan 0
2019 Amir Abadi Jusuf, Aryanto, Mawar & Rekan 0
2020 Amir Abadi Jusuf, Aryanto, Mawar & Rekan 0
27. KIJA 2017 Tanubrata Sutanto Fahmi Bambang & Rekan 0
2018 Tanubrata Sutanto Fahmi Bambang & Rekan 0
2019 Tanubrata Sutanto Fahmi Bambang & Rekan 0
2020 Tanubrata Sutanto Fahmi Bambang & Rekan 0
28. LPCK 2017 Amir Abadi Jusuf, Aryanto, Mawar & Rekan 0
2018 Amir Abadi Jusuf, Aryanto, Mawar & Rekan 0
2019 Amir Abadi Jusuf, Aryanto, Mawar & Rekan 0
2020 Amir Abadi Jusuf, Aryanto, Mawar & Rekan 0
29. LPKR 2017 Amir Abadi Jusuf, Aryanto, Mawar & Rekan 0
2018 Amir Abadi Jusuf, Aryanto, Mawar & Rekan 0
2019 Amir Abadi Jusuf, Aryanto, Mawar & Rekan 0
2020 Amir Abadi Jusuf, Aryanto, Mawar & Rekan 0
30. LPLI 2017 Amir Abadi Jusuf, Aryanto, Mawar & Rekan 0
2018 Tanubrata Sutanto Fahmi Bambang & Rekan 0
2019 Paul Hadiwinata, Hidajat, Arsono, Retno, 0
Palilingan & Rekan
2020 Paul Hadiwinata, Hidajat, Arsono, Retno, 0
Palilingan & Rekan
31. MDLN 2017 Tanubrata Sutanto Fahmi Bambang & Rekan 0
2018 Tanubrata Sutanto Fahmi Bambang & Rekan 0
2019 Tanubrata Sutanto Fahmi Bambang & Rekan 0
2020 Tanubrata Sutanto Fahmi Bambang & Rekan 0
32. MKPI 2017 Kanaka Puradiredja, Suhartono 0
2018 Kanaka Puradiredja, Suhartono 0
2019 Kanaka Puradiredja, Suhartono 0
2020 Kanaka Puradiredja, Suhartono 0
33. MMLP 2017 Tanudiredja, Wibisana, Rintis & Rekan 1
2018 Tanudiredja, Wibisana, Rintis & Rekan 1
2019 Tanudiredja, Wibisana, Rintis & Rekan 1
2020 Tanudiredja, Wibisana, Rintis & Rekan 1
34. MTLA 2017 Satrio Bing Eny & Rekan 1
2018 Tanudiredja, Wibisana, Rintis & Rekan 1
2019 Tanudiredja, Wibisana, Rintis & Rekan 1
2020 Tanudiredja, Wibisana, Rintis & Rekan 1
35. MTSM 2017 Maksum, Suyamto dan Hirdjan 0
2018 Maksum, Suyamto dan Hirdjan 0
2019 Anderson, Amril & Partners 0
 2020 Maksum, Suyamto dan Hirdjan 0
36. NIRO 2017 Purwantono, Sungkoro & Surja 1
2018 Purwantono, Sungkoro & Surja 1
2019 Purwantono, Sungkoro & Surja 1
2020 Purwantono, Sungkoro & Surja 1
37. OMRE 2017 Satrio Bing Eny & Rekan 1
2018 Satrio Bing Eny & Rekan 1
2019 Imelda & Rekan 1
2020 Imelda & Rekan 1
38. PLIN 2017 Satrio Bing Eny & Rekan 1
2018 Satrio Bing Eny & Rekan 1
2019 Imelda & Rekan 1
2020 Imelda & Rekan 1
39. PPRO 2017 Hertanto, Grace, Karunawan 0
2018 Hertanto, Grace, Karunawan 0
2019 Hertanto, Grace, Karunawan 0
2020 Hertanto, Grace, Karunawan 0
40. PUDP 2017 Doli, Bambang, Sulistiyanto, Dadang & Ali 0
2018 Doli, Bambang, Sulistiyanto, Dadang & Ali 0
2019 Doli, Bambang, Sulistiyanto, Dadang & Ali 0
2020 Doli, Bambang, Sulistiyanto, Dadang & Ali 0
41. PWON 2017 Satrio Bing Eny & Rekan 1
2018 Satrio Bing Eny & Rekan 1
2019 Imelda & Rekan 1
2020 Imelda & Rekan 1
42. RBMS 2017 Anwar & Rekan 0
2018 Anwar & Rekan 0
2019 Anwar & Rekan 0
2020 Kanaka Puradiredja, Suhartono 0
43. RDTX 2017 Johan Malonda Mustika & Rekan 0
2018 Johan Malonda Mustika & Rekan 0
2019 Johan Malonda Mustika & Rekan 0
2020 Johan Malonda Mustika & Rekan 0
44. RODA 2017 Amir Abadi Jusuf, Aryanto, Mawar & Rekan 0
2018 Amir Abadi Jusuf, Aryanto, Mawar & Rekan 0
2019 Amir Abadi Jusuf, Aryanto, Mawar & Rekan 0
2020 Amir Abadi Jusuf, Aryanto, Mawar & Rekan 0
45. SMDM 2017 Kosasih, Nurdiyaman, Mulyadi, Tjahjo & 0
Rekan
2018 Kosasih, Nurdiyaman, Mulyadi, Tjahjo & 0
Rekan
 2019 Kosasih, Nurdiyaman, Mulyadi, Tjahjo & 0
Rekan
2020 Kosasih, Nurdiyaman, Mulyadi, Tjahjo & 0
Rekan
46. SMRA 2017 Purwantono, Sungkoro & Surja 1
2018 Purwantono, Sungkoro & Surja 1
2019 Purwantono, Sungkoro & Surja 1
2020 Purwantono, Sungkoro & Surja 1
47. TARA 2017 Tanubrata Sutanto Fahmi Bambang & Rekan 0
2018 Tanubrata Sutanto Fahmi Bambang & Rekan 0
2019 Tanubrata Sutanto Fahmi Bambang & Rekan 0
2020 Tanubrata Sutanto Fahmi Bambang & Rekan 0