Tabel Pergantian Kantor Akuntan Publik (dalam bentuk dummy)

Nama Perusahaan Pergantian KAP (PKAP)

Kode
2009 2010 2011
PT. Duta Pertiwi
DPNS 1 0 0
Nusantara, Tbk
PT. Aneka Kemasindo
AKKU 0 1 0
Utama, Tbk
PT. AsiaPlast Industri,
APLI 1 0 0
Tbk
PT. Bentoel
RMBA Internasional
Investama, Tbk 0 1 0
PT. Eka dharma
EKAD 1 0 0
internasional, Tbk
PT. Beton Jaya
BTON 1 1 1
Manunggal, Tbk
INTD PT. Inter Delta, Tbk 0 1 1

BRAM PT. Indo Kordsa, Tbk 0 1 0

INAF PT. Indofarma, Tbk 1 0 0

JPRS PT. Jaya Pari Steel, Tbk 1 0 0

PT. Keramika
KIAS Indonesia Assosiasi,
Tbk 1 0 0
PT. Langgeng Makmur
LMPI 1 0 0
Industri, Tbk
STTP PT. Siantar Top, Tbk 1 0 1

SPMA PT. Suparma, Tbk 1 0 0

PT. Panasia Filament
PAFI 1 1 0
Inti, Tbk
TIRA PT. Tira Austenite, Tbk 1 0 0

TPIA PT. Tri Polyta, Tbk 1 0 0

Tabel Ukuran KAP

Nama Perusahaan Ukuran KAP

Kode
2009 2010 2011
PT. Duta Pertiwi Non The Non The Non The
DPNS
Nusantara, Tbk Big 4 Big 4 Big 4

AKKU PT. Aneka Kemasindo Non The Non The Non The
Utama, Tbk Big 4 Big 4 Big 4
PT. AsiaPlast Industri, Non The Non The Non The
APLI
Tbk Big 4 Big 4 Big 4
PT. Bentoel Internasional
RMBA The Big 4 The Big 4 The Big 4
Investama, Tbk
PT. Eka dharma Non The Non The Non The
EKAD
internasional, Tbk Big 4 Big 4 Big 4
PT. Beton Jaya Non The Non The Non The
BTON
Manunggal, Tbk Big 4 Big 4 Big 4
PT. Inter Delta, Tbk Non The Non The Non The
INTD
Big 4 Big 4 Big 4
BRAM PT. Indo Kordsa, Tbk The Big 4 The Big 4 The Big 4
Non The Non The Non The
INAF PT. Indofarma, Tbk Big 4 Big 4 Big 4
PT. Jaya Pari Steel, Tbk Non The Non The Non The
JPRS
Big 4 Big 4 Big 4
PT. Keramika Indonesia Non The Non The Non The
KIAS
Assosiasi, Tbk Big 4 Big 4 Big 4
PT. Langgeng Makmur Non The Non The Non The
LMPI
Industri, Tbk Big 4 Big 4 Big 4
Non The Non The Non The
STTP PT. Siantar Top, Tbk Big 4 Big 4 Big 4
PT. Suparma, Tbk Non The Non The Non The
SPMA
Big 4 Big 4 Big 4
PT. Panasia Filament The Big 4 The Big 4 The Big 4
PAFI
Inti, Tbk
Non The Non The Non The
TIRA PT. Tira Austenite, Tbk Big 4 Big 4 Big 4
TPIA PT. Tri Polyta, Tbk The Big 4 The Big 4 The Big 4
Tabel Ukuran KAP (dalam bentuk dummy)

Nama Perusahaan Ukuran KAP (KAPSize)

Kode
2009 2010 2011
PT. Duta Pertiwi
DPNS 0 0 0
Nusantara, Tbk
PT. Aneka Kemasindo
AKKU 0 0 0
Utama, Tbk
PT. AsiaPlast Industri,
APLI 0 0 0
Tbk
PT. Bentoel
RMBA Internasional
Investama, Tbk 1 1 1
PT. Eka dharma
EKAD 0 0 0
internasional, Tbk
PT. Beton Jaya
BTON 0 0 0
Manunggal, Tbk
INTD PT. Inter Delta, Tbk 0 0 0

BRAM PT. Indo Kordsa, Tbk 1 1 1

INAF PT. Indofarma, Tbk 0 0 0

JPRS PT. Jaya Pari Steel, Tbk 0 0 0

PT. Keramika
KIAS Indonesia Assosiasi,
Tbk 0 0 0
PT. Langgeng Makmur
LMPI 0 0 0
Industri, Tbk
STTP PT. Siantar Top, Tbk 0 0 0

SPMA PT. Suparma, Tbk 0 0 0

PT. Panasia Filament
PAFI 1 1 1
Inti, Tbk
TIRA PT. Tira Austenite, Tbk 0 0 0

TPIA PT. Tri Polyta, Tbk 1 1 1

Tabel Pergantian Manajemen

Nama Direktur Utama (CEO)

Kode
Perusahaan 2008 2009 2010 2011
PT. Duta Pertiwi Samuel Samuel Steven Steven
DPNS Nusantara, Tbk Ables Ables Kesuma Kesuma
Lorenzo Lorenzo
PT. Aneka Drs.
AKKU Kemasindo Jonathan jonathan Jonathan Andreyatno
Utama, Tbk Yuwono yuwono Yuwono Toemali
PT. AsiaPlast Wilson Wilson Wilson Wilson
APLI Industri, Tbk Agung Agung Agung Agung
Pranoto Pranoto Pranoto Pranoto
PT. Bentoel Christoph
RMBA Internasional Nicolaas B. jeremy jeremy von
Investama, Tbk Tirtadinata david pike david pike Brockhusen

PT. Eka dharma Judi Judi Judi Judi

EKAD Widjaja Widjaja Widjaja Widjaja
internasional, Tbk
Leonardi Leonardi Leonardi Leonardi
PT. Beton Jaya Siswanta Siswanta Siswanta Hiu Baron
BTON Manunggal, Tbk Atmadja Atmadja Atmadja Setiawan
Sumadi
PT. Inter Delta, Hasan Hasan Hasan Hasan
INTD Tbk Efendi Efendi Efendi Efendi
Liem Liem Liem Liem
PT. Indo Kordsa, Kamil Kamil Ali Ali
BRAM Tbk Dincer Dincer Caliskan Caliskan
Celik Celik
PT. Indofarma, placidus Placidus Placidus Djakfarudin
INAF
Tbk Sudibyo Sudibyo Sudibyo Junus
PT. Jaya Pari Gwie Gwie Gwie Gwie
JPRS Steel, Tbk Gunadi Gunadi Gunadi Gunadi
Gunawan Gunawan Gunawan Gunawan
PT. Keramika Cherdsak
KIAS Indonesia Rico Susilo Rico Susilo Rico Susilo
Niyomsilpa
Assosiasi, Tbk
PT. Langgeng
LMPI Makmur Industri, Hidayat Hidayat Hidayat Hidayat
Tbk Alim Alim Alim Alim
 PT. Siantar Top, shindo shindo shindo Shindo
STTP
Tbk sumidomo sumidomo sumidomo Sumidomo
SPMA PT. Suparma, Tbk Welly Welly Welly Welly
PT. Panasia Lianne Lianne Lianne Lianne
PAFI
Filament Inti, Tbk Widjaja Widjaja Widjaja Widjaja
PT. Tira SM SM Arief Arief
TIRA
Austenite, Tbk Purbowo Purbowo Gunadibrata Gunadibrata
iman iman
TPIA PT. Tri Polyta, Sucipto sucipto Andri Erwin
Tbk Umar umar Setiawan Ciputra
Tabel Pergantian Manajemen (dalam bentuk dummy)

Nama Perusahaan Pergantian Manajemen (CEO)

Kode
2009 2010 2011
PT. Duta Pertiwi
DPNS 0 1 0
Nusantara, Tbk
PT. Aneka Kemasindo
AKKU 0 0 1
Utama, Tbk
PT. AsiaPlast Industri,
APLI 0 0 0
Tbk
PT. Bentoel
RMBA Internasional 1 0 1
Investama, Tbk
PT. Eka dharma
EKAD 0 0 0
internasional, Tbk
PT. Beton Jaya
BTON 0 0 1
Manunggal, Tbk
INTD PT. Inter Delta, Tbk 0 0 0

BRAM PT. Indo Kordsa, Tbk 0 1 0

INAF PT. Indofarma, Tbk 0 0 1

JPRS PT. Jaya Pari Steel, Tbk 0 0 0

PT. Keramika
KIAS Indonesia Assosiasi, 0 0 1
Tbk
PT. Langgeng Makmur
LMPI 0 0 0
Industri, Tbk
STTP PT. Siantar Top, Tbk 0 0 0

SPMA PT. Suparma, Tbk 0 0 0

PT. Panasia Filament
PAFI 0 0 0
Inti, Tbk
TIRA PT. Tira Austenite, Tbk 0 1 0

TPIA PT. Tri Polyta, Tbk 0 1 1

 Tabel Total Hutang Perusahaan

Nama Perusahaan Total Hutang

Kode
2009 2010 2011
PT. Duta Pertiwi
DPNS Rp311.022.046.101 Rp452.076.667.983 Rp303.832.556.745
Nusantara, Tbk
PT. Aneka
AKKU Kemasindo Utama,
Rp12.984.414.603 Rp13.551.814.984 Rp5.832.610.570
Tbk
PT. AsiaPlast
APLI Rp146.756.029.221 Rp105.490.781.452 Rp111.969.959.294
Industri, Tbk
PT. Bentoel
RMBA Internasional
Rp2.547.293.492.353 Rp2.773.070.000.000 Rp4.086.673.000.000
Investama, Tbk
PT. Eka dharma
EKAD Rp76.211.304.840 Rp79.271.063.174 Rp89.946.780.063
internasional, Tbk
PT. Beton Jaya
BTON Rp406.766.947.693 Rp898.248.104.499 Rp1.786.319.484.000
Manunggal, Tbk
PT. Inter Delta,
INTD Rp72.044.167.525 Rp33.471.828.551 Rp41.938.315.232
Tbk
PT. Indo Kordsa,
BRAM Rp224.872.806.000 Rp283.850.592.000 Rp458.393.625.000
Tbk
INAF
PT. Indofarma, Tbk Rp429.313.361.761 Rp422.689.679.147 Rp505.707.835.106
PT. Jaya Pari Steel,
JPRS Rp82.262.329.224 Rp111.147.337.335 Rp100.029.456.981
Tbk
PT. Keramika
KIAS Indonesia
Rp1.104.871.811.414 Rp1.006.431.820.397 Rp979.648.951.284
Assosiasi, Tbk
PT. Langgeng
LMPI Makmur Industri,
Rp141.612.216.701 Rp207.224.495.511 Rp278.775.688.530
Tbk
PT. Siantar Top,
STTP Rp144.211.201.036 Rp201.933.973.559 Rp444.700.771.028
Tbk
PT. Suparma, Tbk
SPMA Rp743.872.731.709 Rp771.648.178.657 Rp800.315.824.231
PT. Panasia
PAFI Rp1.067.719.537.949 Rp1.275.438.130.291 Rp1.494.949.170.031
Filament Inti, Tbk
PT. Tira Austenite,
TIRA Rp118.862.115.042 Rp122.080.076.621 Rp121.290.846.001
Tbk
TPIA Rp962.052.000.000 Rp952.955.000.000 Rp8.072.530.000.000
PT. Tri Polyta, Tbk
 Tabel Total Ekuitas Perusahaan

Nama Perusahaan Total Ekuitas

Kode
2009 2010 2011
PT. Duta Pertiwi
DPNS Rp1.056.134.291.969 Rp944.705.618.960 Rp961.983.835.379
Nusantara, Tbk
PT. Aneka
AKKU Kemasindo Utama,
Rp19.511.274.326 Rp14.827.998.071 Rp5.934.682.844
Tbk
PT. AsiaPlast
APLI Rp155.625.081.405 Rp229.459.767.545 Rp221.382.498.576
Industri, Tbk
PT. Bentoel
RMBA Internasional
Rp1.755.365.685.812 Rp2.129.527.000.000 Rp2.247.284.000.000
Investama, Tbk
PT. Eka dharma
EKAD Rp69.524.864.274 Rp106.522.065.774 Rp147.645.528.251
internasional, Tbk
PT. Beton Jaya
BTON Rp150.618.229.125 Rp203.084.888.868 Rp233.781.268.000
Manunggal, Tbk
PT. Inter Delta,
INTD (Rp36.974.963.249) Rp9.115.314.299 Rp15.392.749.663
Tbk
PT. Indo Kordsa,
BRAM Rp981.987.623.000 Rp1.072.556.312.000 Rp1.201.725.440.000
Tbk
INAF Rp298.720.165.595 Rp311.268.183.245 Rp609.193.834.668
PT. Indofarma, Tbk
PT. Jaya Pari Steel,
JPRS Rp271.688.680.353 Rp300.134.260.861 Rp337.819.203.969
Tbk
PT. Keramika
KIAS Indonesia
Rp149.489.743.511 Rp194.155.244.932 Rp1.069.983.989.288
Assosiasi, Tbk
PT. Langgeng
LMPI Makmur Industri,
Rp398.901.503.794 Rp401.695.608.006 Rp407.119.930.796
Tbk
PT. Siantar Top,
STTP Rp404.509.244.789 Rp447.140.003.889 Rp490.065.156.836
Tbk
PT. Suparma, Tbk
SPMA Rp688.764.758.631 Rp718.385.592.775 Rp751.461.582.842
PT. Panasia
PAFI Rp391.704.640.453 Rp458.386.642.107 Rp523.538.964.824
Filament Inti, Tbk
PT. Tira Austenite,
TIRA Rp78.603.885.088 Rp90.294.150.411 Rp102.583.526.070
Tbk
TPIA PT. Tri Polyta, Tbk Rp1.785.863.000.000 Rp2.050.131.000.000 Rp7.976.690.000.000
Tabel Tingkat Kesulitan Keuangan Perusahaan

Nama Perusahaan DER

Kode
2009 2010 2011
PT. Duta Pertiwi
DPNS 29,45% 47,85% 31,58%
Nusantara, Tbk
PT. Aneka Kemasindo
AKKU 66,55% 91,39% 98,28%
Utama, Tbk
PT. AsiaPlast Industri,
APLI 94,30% 45,97% 50,58%
Tbk
PT. Bentoel
RMBA Internasional 145,11% 130,22% 181,85%
Investama, Tbk
PT. Eka dharma
EKAD 109,62% 74,42% 60,92%
internasional, Tbk
PT. Beton Jaya
BTON 270,06% 442,30% 764,10%
Manunggal, Tbk
INTD PT. Inter Delta, Tbk -194,85% 367,20% 272,45%

BRAM PT. Indo Kordsa, Tbk 22,90% 26,46% 38,14%

INAF PT. Indofarma, Tbk 143,72% 135,80% 83,01%

JPRS PT. Jaya Pari Steel, Tbk 30,28% 37,03% 29,61%

PT. Keramika
KIAS Indonesia Assosiasi, 739,10% 518,36% 91,56%
Tbk
PT. Langgeng Makmur
LMPI 35,50% 51,59% 68,48%
Industri, Tbk
STTP PT. Siantar Top, Tbk 35,65% 45,16% 90,74%

SPMA PT. Suparma, Tbk 108,00% 107,41% 106,50%

PT. Panasia Filament
PAFI 272,58% 278,25% 285,55%
Inti, Tbk
TIRA PT. Tira Austenite, Tbk 151,22% 135,20% 118,24%

TPIA PT. Tri Polyta, Tbk 53,87% 46,48% 101,20%

 Tabel Fee Audit (akun Profesional Fee)

Nama Perusahaan Fee Audit

Kode
2009 2010 2011
PT. Duta Pertiwi
DPNS Rp148.870.233 Rp567.496.836 Rp980.918.564
Nusantara, Tbk
PT. Aneka Kemasindo
AKKU Rp433.299.530 Rp169.908.746 Rp169.908.746
Utama, Tbk
PT. AsiaPlast Industri,
APLI Rp526.398.230 Rp385.402.000 Rp727.474.421
Tbk
PT. Bentoel
RMBA Internasional
Investama, Tbk Rp2.121.084.000 Rp2.124.500.000 Rp2.124.500.000
PT. Eka dharma
EKAD Rp321.332.303 Rp393.565.397 Rp853.616.690
internasional, Tbk
PT. Beton Jaya
BTON Rp229.179.233 Rp416.951.261 Rp480.946.000
Manunggal, Tbk
INTD PT. Inter Delta, Tbk Rp193.429.401 Rp394.680.263 Rp128.713.062

BRAM PT. Indo Kordsa, Tbk Rp3.048.733.000 Rp2.121.084.000 Rp4.300.609.000

INAF PT. Indofarma, Tbk Rp467.589.201 Rp434.589.751 Rp434.589.751

JPRS PT. Jaya Pari Steel,

Tbk Rp522.314.418 Rp691.389.523 Rp754.710.222
PT. Keramika
KIAS Indonesia Assosiasi,
Tbk Rp630.769.351 Rp669.616.663 Rp855.959.194
PT. Langgeng
LMPI Rp536.849.285 Rp576.868.385 Rp576.868.385
Makmur Industri, Tbk
STTP PT. Siantar Top, Tbk Rp245.845.365 Rp245.845.365 Rp385.847.465

SPMA PT. Suparma, Tbk Rp892.883.031 Rp935.306.000 Rp904.920.300

PT. Panasia Filament
PAFI Rp2.097.556.252 Rp4.831.175.648 Rp3.883.152.813
Inti, Tbk
PT. Tira Austenite,
TIRA Tbk Rp744.496.936 Rp451.292.573 Rp451.292.573

TPIA PT. Tri Polyta, Tbk Rp1.784.657.385 Rp1.784.657.385 Rp1.784.657.385

Tabel Fee Audit (Logaritma Natural Fee Audit)

Nama Perusahaan LNFee

Kode
2009 2010 2011
PT. Duta Pertiwi
DPNS 18,81858556 20,15674573 20,704
Nusantara, Tbk
PT. Aneka Kemasindo
AKKU 19,8869398 18,95077206 18,95077206
Utama, Tbk
PT. AsiaPlast Industri,
APLI 20,08156858 19,7697975 20,4050894
Tbk
PT. Bentoel
RMBA Internasional 21,47519312 21,47680232 21,47680232
Investama, Tbk
PT. Eka dharma
EKAD 19,58798636 19,79075781 20,56499281
internasional, Tbk
PT. Beton Jaya
BTON 19,25001493 19,84847989 19,99126556
Manunggal, Tbk
INTD PT. Inter Delta, Tbk 19,08042315 19,79358653 18,67309616

BRAM PT. Indo Kordsa, Tbk 21,83799193 21,47519312 22,18202248

INAF PT. Indofarma, Tbk 19,96310069 19,88991304 19,88991304

PT. Jaya Pari Steel,
JPRS 20,0737803 20,35421393 20,44184442
Tbk
PT. Keramika
KIAS Indonesia Assosiasi, 20,26245082 20,32221596 20,56773326
Tbk
PT. Langgeng Makmur
LMPI 20,10122795 20,1731247 20,1731247
Industri, Tbk
STTP PT. Siantar Top, Tbk 19,3202133 19,3202133 19,77095268

SPMA PT. Suparma, Tbk 20,60996615 20,65638431 20,62335743

PT. Panasia Filament
PAFI 21,46403881 22,29835568 22,07991324
Inti, Tbk
TIRA PT. Tira Austenite, Tbk 20,42821929 19,92762641 19,92762641

TPIA PT. Tri Polyta, Tbk 21,30249229 21,30249229 21,30249229

 Tabel Penjualan Bersih Perusahaan

Nama Penjualan Bersih

Kode
Perusahaan 2008 2009 2010 2011
PT. Duta Pertiwi Rp450.188.7 Rp323.655.491 Rp214.693.8 Rp202.760.5
DPNS
Nusantara, Tbk 85.940 .052 30.962 65.766
PT. Aneka
AKKU Kemasindo Rp8.069.528. Rp2.562.014.0 Rp2.948.900. Rp2.568.047.
Utama, Tbk 041 01 092 363
PT. AsiaPlast Rp300.785.7 Rp284.538.777 Rp283.739.4 Rp308.433.9
APLI
Industri, Tbk 48.347 .148 15.791 94.818
PT. Bentoel
RMBA Internasional Rp5.940.801. Rp6.081.726.1 Rp8.904.568. Rp10.070.17
Investama, Tbk 161.593 61.346 000.000 5.000.000
PT. Eka dharma
EKAD internasional, Rp182.649.7 Rp205.218.226 Rp254.275.9 Rp328.459.7
Tbk 86.429 .732 36.956 68.003
PT. Beton Jaya Rp2.332.493. Rp2.081.305.0 Rp4.170.426. Rp7.628.833.
BTON
Manunggal, Tbk 283.856 93.601 166.534 798.000
PT. Inter Delta, Rp83.046.52 Rp79.053.542. Rp81.432.46 Rp110.055.2
INTD
Tbk 9.232 938 6.745 33.674
PT. Indo Rp1.637.886. Rp1.500.639.3 Rp1.805.359. Rp1.900.212.
BRAM
Kordsa, Tbk 215.000 10.000 612.000 056.000
PT. Indofarma, Rp1.478.585. Rp1.125.055.3 Rp1.047.918. Rp1.203.466.
INAF
Tbk 255.395 90.936 156.470 970.652
PT. Jaya Pari Rp732.703.3 Rp302.868.416 Rp427.792.5 Rp641.375.0
JPRS
Steel, Tbk 20.157 .321 35.324 13.671
PT. Keramika
KIAS Indonesia Rp415.563.9 Rp359.943.644 Rp582.295.6 Rp650.546.9
Assosiasi, Tbk 43.454 .019 93.684 96.469
PT. Langgeng
LMPI Makmur Rp326.182.6 Rp381.140.623 Rp401.594.1 Rp502.186.9
Industri, Tbk 42.756 .990 86.536 82.451
PT. Siantar Top, Rp624.400.8 Rp627.114.839 Rp762.612.8 Rp1.027.683.
STTP
Tbk 80.523 .010 30.093 999.319
PT. Suparma, Rp1.037.542. Rp1.019.725.8 Rp1.162.609. Rp1.189.507.
SPMA
Tbk 044.134 67.092 336.847 920.704
PT. Panasia
PAFI Filament Inti, Rp4.353.189. Rp4.788.473.6 Rp5.561.513. Rp6.472.677.
Tbk 838.121 59.385 752.435 803.652
PT. Tira Rp254.706.0 Rp238.088.920 Rp268.977.7 Rp296.926.9
TIRA
Austenite, Tbk 69.606 .308 39.355 65.325
PT. Tri Polyta, Rp4.988.056. Rp4.739.684.0 Rp5.176.270. Rp21.974.84
TPIA
Tbk 000.000 00.000 000.000 0.000.000
Tabel Tingkat Pertumbuhan Perusahaan

Nama Perusahaan Kenaikan Penjualan (∆S)

Kode
2009 2010 2011
PT. Duta Pertiwi
DPNS -28,11% -33,67% -5,56%
Nusantara, Tbk
PT. Aneka Kemasindo
AKKU -68,25% 15,10% -12,92%
Utama, Tbk
PT. AsiaPlast Industri,
APLI -5,40% -0,28% 8,70%
Tbk
PT. Bentoel
RMBA Internasional 2,37% 46,42% 13,09%
Investama, Tbk
PT. Eka dharma
EKAD 12,36% 23,91% 29,17%
internasional, Tbk
PT. Beton Jaya
BTON -10,77% 100,38% 82,93%
Manunggal, Tbk
INTD PT. Inter Delta, Tbk -4,81% 3,01% 35,15%

BRAM PT. Indo Kordsa, Tbk -8,38% 20,31% 5,25%

INAF PT. Indofarma, Tbk -23,91% -6,86% 14,84%

JPRS PT. Jaya Pari Steel, Tbk -58,66% 41,25% 49,93%

PT. Keramika
KIAS Indonesia Assosiasi, -13,38% 61,77% 11,72%
Tbk
PT. Langgeng Makmur
LMPI 16,85% 5,37% 25,05%
Industri, Tbk
STTP PT. Siantar Top, Tbk 0,43% 21,61% 34,76%

SPMA PT. Suparma, Tbk -1,72% 14,01% 2,31%

PT. Panasia Filament
PAFI 10,00% 16,14% 16,38%
Inti, Tbk
TIRA PT. Tira Austenite, Tbk -6,52% 12,97% 10,39%

TPIA PT. Tri Polyta, Tbk -4,98% 9,21% 324,53%