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LAMPIRAN

96

Daftar Sampel Perusahaan Tahun 2008

N

o

NAMA

PERUSAHAAN

LIKUIDITAS

CA CL PROPORSI

1 Tunas baru 1119783308 1014802225 1.10 2 Gudanggaram 17008576 7670532 2.22 3 Panasiaindosyntec 420113552161 482128582766 0.87 4 Unitex 73075205373 303506763662 0.24 5 Indo acidatama 217870719 158942427 1.37 6 Barito pacific 5129286 2324998 2.21 7 AKR corporindo 2185151066 2192340706 1.00 8 Budi acid jaya 713029 680717 1.05 9 Lautanluas 2112208 1879789 1.12

10 Sorini agro asia 735391013 439741738 1.67 11 Duta pertiwinusantara 88417353094 19534305048 4.53 12 Aneka kemasindo 11563141646 15791451678 0.73 13 Ashimas flat glass 1103041 319553 3.45 14 Berlina 222590916504 94296331965 2.36 15 Langgengmakmur 259994459011 110549090076 2.35 16 Titandkimianusantara 998889951737 1632548428257 0.61 17 Yanaprimahastapersada 84882506170 99740861815 0.85 18 Citra tubindo 129707757 85804706 1.51 19 Jaya paristell 373882178418 123117351154 3.04 20 Lion metal work 219551044849 38607410040 5.69 21 Kedaungindah 55263830950 8559420128 6.46 22 Mitrainvestindo 74422031328 102269292923 0.73 23 Sumi indo 492243109305 119983182459 4.10 24 Indo korsa 978226294 446099086 2.19 25 Intracopentra 1009143874552 469590963317 2.15 26 Nipress 180981843884 174852346313 1.04 27 Prima alloy 372044383861 368834406022 1.01 28 Perdanabangun 26199424706 29201143622 0.90 29 Pyridam 41291036510 25112130849 1.64 30 Mandon 497211760484 33222622832 14.97

97

NO NAMA PERUSAHAAN PROFITABILITAS

NI S PROPORSI

1 Tunas baru 63336773 3955846298 0.02 2 Gudanggaram 1880492 30251643 0.06 3 Panasiaindosyntec -113699480903 1204108091773 -0.09 4 Unitex -67214202257 154109641909 -0.44 5 Indo acidatama 6796587 313919284 0.02 6 Barito pacific -3399758 18322898 -0.19 7 AKR corporindo 210032685 9472528799 0.02 8 Budi acid jaya 32981 1551987 0.02 9 Lautanluas 145846 4278816 0.03 10 Sorini agro asia 142496317 1493210885 0.10 11 Duta pertiwinusantara -8262368811 112678482166 -0.07 12 Aneka kemasindo 3647739880 8069528041 0.45 13 Ashimas flat glass 228268 2235021 0.10 14 Berlina 20764168305 479934277855 0.04 15 Langgengmakmur 2571939722 326182642756 0.01 16 Titandkimianusantara -562308198855 3707543949447 -0.15 17 Yanaprimahastapersada 18692528081 277756675320 0.07 18 Citra tubindo 19630509 303332693 0.06 19 Jaya paristell 49157545353 732703320157 0.07 20 Lion metal work 37840393046 229607016136 0.16 21 Kedaungindah 3057273250 93194684209 0.03 22 Mitrainvestindo 2308724 92953417113 0.00 23 Sumi indo 97686561431 1645326436201 0.06 24 Indo korsa 94775520 1637886215 0.06 25 Intracopentra 22943741774 1052269745226 0.02 26 Nipress 1550888421 480457824504 0.00 27 Prima alloy -14813293705 410673009414 -0.04 28 Perdanabangun -2808330745 50853140325 -0.06 29 Pyridam 2308877329 119580973204 0.02 30 Mandon 114854035121 1239775396779 0.09

98

NO NAMA PERUSAHAAN LAVERAGE

CL TA PROPORSI

1 Tunas baru 1014802225 2802497072 0.36 2 Gudanggaram 7670532 24072959 0.32 3 Panasiaindosyntec 482128582766 1253264609293 0.38 4 Unitex 303506763662 153146523532 1.98 5 Indo acidatama 158942427 392937045 0.40 6 Barito pacific 2324998 17243721 0.13 7 AKR corporindo 2192340706 4874850950 0.45 8 Budi acid jaya 680717 1698750 0.40 9 Lautanluas 1879789 3494853 0.54

10 Sorini agro asia 439741738 1111099598 0.40 11 Duta pertiwinusantara 19534305048 142627256412 0.14 12 Aneka kemasindo 15791451678 42858281932 0.37 13 Ashimas flat glass 319553 1993033 0.16 14 Berlina 94296331965 432641907567 0.22 15 Langgengmakmur 110549090076 560078203949 0.20 16 Titandkimianusantara 1632548428257 3519539252535 0.46 17 Yanaprimahastapersada 99740861815 180549748739 0.55 18 Citra tubindo 85804706 190763432 0.45 19 Jaya paristell 123117351154 399343736262 0.31 20 Lion metal work 38607410040 253141852363 0.15 21 Kedaungindah 8559420128 86218216167 0.10 22 Mitrainvestindo 102269292923 127830725345 0.80 23 Sumi indo 119983182459 636408514847 0.19 24 Indo korsa 446099086 1672766471 0.27 25 Intracopentra 469590963317 1137218196524 0.41 26 Nipress 174852346313 325008127626 0.54 27 Prima alloy 368834406022 555320858382 0.66 28 Perdanabangun 29201143622 53557693882 0.55 29 Pyridam 25112130849 98655309435 0.25 30 Mandon 33222622832 910789677565 0.04

99

NO NAMA PERUSAHAAN AKTIVITAS

S TA PROPORSI

1 Tunas baru 3955846298 2802497072 1.41 2 Gudanggaram 30251643 24072959 1.26 3 Panasiaindosyntec 1204108091773 1253264609293 0.96 4 Unitex 154109641909 153146523532 1.01 5 Indo acidatama 313919284 392937045 0.80 6 Barito pacific 18322898 17243721 1.06 7 AKR corporindo 9472528799 4874850950 1.94 8 Budi acid jaya 1551987 1698750 0.91 9 Lautanluas 4278816 3494853 1.22

10 Sorini agro asia 1493210885 1111099598 1.34 11 Duta pertiwinusantara 112678482166 142627256412 0.79 12 Aneka kemasindo 8069528041 42858281932 0.19 13 Ashimas flat glass 2235021 1993033 1.12 14 Berlina 479934277855 432641907567 1.11 15 Langgengmakmur 326182642756 560078203949 0.58 16 Titandkimianusantara 3707543949447 3519539252535 1.05 17 Yanaprimahastapersada 277756675320 180549748739 1.54 18 Citra tubindo 303332693 190763432 1.59 19 Jaya paristell 732703320157 399343736262 1.83 20 Lion metal work 229607016136 253141852363 0.91 21 Kedaungindah 93194684209 86218216167 1.08 22 Mitrainvestindo 92953417113 127830725345 0.73 23 Sumi indo 1645326436201 636408514847 2.59 24 Indo korsa 1637886215 1672766471 0.98 25 Intracopentra 1052269745226 1137218196524 0.93 26 Nipress 480457824504 325008127626 1.48 27 Prima alloy 410673009414 555320858382 0.74 28 Perdanabangun 50853140325 53557693882 0.95 29 Pyridam 119580973204 98655309435 1.21 30 Mandon 1239775396779 910789677565 1.36

100

NO NAMA PERUSAHAAN KM KI PUBLIK

1 Tunas baru 0.10 57.35 42.55 2 Gudanggaram 0.80 72.12 25.82 3 Panasiaindosyntec 3.29 84.38 11.96 4 Unitex 0.01 69.37 12.61 5 Indo acidatama 0.05 76.58 23.37 6 Barito pacific 0.29 72.20 27.51 7 AKR corporindo 0.13 71.24 28.63 8 Budi acid jaya 0.94 67.48 31.58 9 Lautanluas 3.64 63.03 33.33

10 Sorini agro asia 0.04 69.91 30.05 11 Duta pertiwinusantara 1.90 61.62 29.59 12 Aneka kemasindo 0.65 64.57 34.78 13 Ashimas flat glass 0.02 84.93 15.05 14 Berlina 10.51 51.42 25.24 15 Langgengmakmur 0.01 77.45 22.45 16 Titandkimianusantara 7.34 48.15 24.62 17 Yanaprimahastapersada 0.35 89.47 10.18 18 Citra tubindo 0.65 74.58 24.77 19 Jaya paristell 2.20 67.62 16.85 20 Lion metal work 0.18 57.70 42.12 21 Kedaungindah 4.60 75.02 20.38 22 Mitrainvestindo 2.34 40.61 57.05 23 Sumi indo 0.09 93.06 6.85 24 Indo korsa 25.40 65.82 8.78 25 Intracopentra 3.07 86.50 9.56 26 Nipress 18.35 37.11 44.54 27 Prima alloy 6.27 87.43 6.30 28 Perdanabangun 5.58 64.16 30.26 29 Pyridam 23.08 53.85 23.07 30 Mandon 0.15 79.50 19.75

101

NO NAMA PERUSAHAAN KOMIND AUDIT

Indp Total Proporsi

1 Tunas baru 1 3 0.33 1 2 Gudanggaram 5 3 1.67 0 3 Panasiaindosyntec 1 4 0.25 0 4 Unitex 1 3 0.33 1 5 Indo acidatama 3 9 0.33 1 6 Barito pacific 2 6 0.33 1 7 AKR corporindo 1 3 0.33 1 8 Budi acid jaya 2 5 0.40 0 9 Lautanluas 2 4 0.50 1

10 Sorini agro asia 1 3 0.33 1 11 Duta pertiwinusantara 1 3 0.33 0 12 Aneka kemasindo 1 2 0.50 0 13 Ashimas flat glass 3 7 0.43 0 14 Berlina 1 4 0.25 1 15 Langgengmakmur 2 2 1.00 1 16 Titandkimianusantara 1 2 0.50 0 17 Yanaprimahastapersada 2 3 0.67 0 18 Citra tubindo 1 3 0.33 0 19 Jaya paristell 1 3 0.33 1 20 Lion metal work 1 3 0.33 0 21 Kedaungindah 1 3 0.33 0 22 Mitrainvestindo 1 3 0.33 1 23 Sumi indo 2 5 0.40 0 24 Indo korsa 2 7 0.29 0 25 Intracopentra 1 3 0.33 0 26 Nipress 1 3 0.33 0 27 Prima alloy 1 3 0.33 0 28 Perdanabangun 1 3 0.33 1 29 Pyridam 1 3 0.33 1 30 Mandon 2 5 0.40 1

102

NO NAMA PERUSAHAAN Financial Distress KODE

Operating Profit Int. Exspense Proporsi

1 Tunas baru 368157035 78485969 4.69 0 2 Gudanggaram 3165635 553073 5.72 0 3 Panasiaindosyntec -4682943333 20227363306 -0.23 1 4 Unitex -12105583535 1303432672 -9.29 1 5 Indo acidatama 68982401 10144448 6.80 0 6 Barito pacific 1841708 259698 7.09 0 7 AKR corporindo 619755569 104061501 5.96 0 8 Budi acid jaya 135495 1577 85.92 0 9 Lautanluas 521164 136570 3.82 0

10 Sorini agro asia 289305297 32455035 8.91 0 11 Duta pertiwinusantara -15867239880 57595290 -275.50 1 12 Aneka kemasindo -8242977214 1858423853 -4.44 1 13 Ashimas flat glass 346458 1056 328.09 0 14 Berlina 40349735104 18656776819 2.16 0 15 Langgengmakmur 18677867771 10360233651 1.80 0 16 Titandkimianusantara -115626809813 38936810658 -2.97 1 17 Yanaprima 30833796105 5124453486 6.02 0 18 Citra tubindo 29829738 1677298 17.78 0 19 Jaya paristell 98351215200 701529748 140.20 0 20 Lion metal work 50994211399 1755437963 29.05 0 21 Kedaungindah 6372137703 1180445354 5.40 0 22 Mitrainvestindo 13527011178 7415108968 1.82 0 23 Sumi indo 148543300459 973431000 152.60 0 24 Indo korsa 138279056 29477343 4.69 0 25 Intracopentra 88638977415 27713550699 3.20 0 26 Nipress 32428347474 14770435063 2.20 0 27 Prima alloy 15474135426 15027573426 1.03 0 28 Perdanabangun 1406282045 1383429601 1.02 0 29 Pyridam 6157421527 511312801 12.04 0 30 Mandon 175319472297 1424736125 123.05 0

103

Daftar Sampel Perusahaan Tahun 2009

NO NAMA PERUSAHAAN LIKUIDITAS CA CL PROPORSI

1 Tunas baru 985162981 973633473 1.01

2 Gudanggaram 19584533 7961279 2.46

3 Panasiaindosyntec 308937529741 431231250926 0.72

4 Unitex 66623082223 262136170886 0.25

5 Barito pacific 6093493 2841484 2.14

6 Tri polita 1747655 555153 3.15

7 Duta pertiwinusantara 86911552652 6365045320 13.65

8 Aneka kemasindo 2143505394 12279088115 0.17

9 Asiaplast industries 114635487713 81771532031 1.40

10 Berlina 283629394467 187579972997 1.51

11 Langgengmakmur 254306343314 91336492731 2.78

12 Yanaprimahastapersada 89883034845 61788384647 1.45

13 Jaya paristell 217575710938 75723707832 2.87

14 Kedaungindah 53830136136 9730495858 5.53

15 Mitrainvestindo 50879597845 42703057252 1.19

16 Sumi indo 417181141662 58076650698 7.18

17 Indo korsa 656111235 189981692 3.45

18 Intracopentra 768963703981 538628650940 1.43

19 Perdanabangun 66674606752 63152954028 1.06

20 Pyridam 45490491276 21669515056 2.10

21 Mandon 562970640352 77510998310 7.26

104

NO NAMA PERUSAHAAN

PROFITABILITAS

PROPORSI Net Income Sales

1 Tunas baru 246663187 2783572757 0.09

2 Gudanggaram 3455702 32973080 0.10

3 Panasiaindosyntec 560989583 937440532898 0.00

4 Unitex 30679809366 145590262794 0.21

5 Barito pacific 560961 14393318 0.04

6 Tri polita 482884 4739684 0.10

7 Duta pertiwinusantara 7124377450 93286770819 0.08

8 Aneka kemasindo -5664063927 2562014001 -2.21

9 Asiaplast industries 30142714633 283739415791 0.11

10 Berlina 20260227896 537142366438 0.04

11 Langgengmakmur 5991716796 381140623990 0.02

12 Yanaprimahastapersada 18540681482 278875339582 0.07

13 Jaya paristell 1917377909 302868416321 0.01

14 Kedaungindah -5214569732 83010877783 -0.06

15 Mitrainvestindo 8925071679 68328469105 0.13

16 Sumi indo 28718699277 862112294567 0.03

17 Indo korsa 72105574 1500639310 0.05

18 Intracopentra 37473252355 934303648833 0.04

19 Perdanabangun 5483009456 51950337626 0.11

20 Pyridam 3772968359 132000542048 0.03

21 Mandon 124611778666 1388724644234 0.09

105

NO NAMA PERUSAHAAN

Laverage

PROPORSI CL TA

1 Tunas baru 973633473 2786340214 0.35

2 Gudanggaram 7961279 27230965 0.29

3 Panasiaindosyntec 431231250926 1089713245877 0.40

4 Unitex 262136170886 143664943150 1.82

5 Barito pacific 2841484 16570259 0.17

6 Tri polita 555153 2747915 0.20

7 Duta pertiwinusantara 6365045320 142551475929 0.04

8 Aneka kemasindo 12279088115 32495688928 0.38

9 Asiaplast industries 81771532031 302381110626 0.27

10 Berlina 187579972997 507226402680 0.37

11 Langgengmakmur 91336492731 540513720495 0.17

12 Yanaprimahastapersada 61788384647 191136146962 0.32

13 Jaya paristell 75723707832 353951009577 0.21

14 Kedaungindah 9730495858 84276874394 0.12

15 Mitrainvestindo 42703057252 109355092689 0.39

16 Sumi indo 58076650698 561948871968 0.10

17 Indo korsa 189981692 1349630935 0.14

18 Intracopentra 538628650940 1172129502335 0.46

19 Perdanabangun 63152954028 93116815117 0.68

20 Pyridam 21669515056 99937383195 0.22

21 Mandon 77510998310 994620225969 0.08

106

NO NAMA PERUSAHAAN

Aktivitas

PROPORSI S TA

1 Tunas baru 2783572757 2786340214 1.00

2 Gudanggaram 32973080 27230965 1.21

3 Panasiaindosyntec 937440532898 463571895465 2.02

4 Unitex 145590262794 143664943150 1.01

5 Barito pasific 14393318 16570259 0.87

6 Tri polita 4739684 2747915 1.72

7 Duta pertiwinusantara 93286770819 142551475929 0.65

8 Aneka kemasindo 2562014001 32495688928 0.08

9 Asiaplast industries 283739415791 302381110626 0.94

10 Berlina 537142366438 507226402680 1.06

11 Langgengmakmur 381140623990 540513720495 0.71

12 Yanaprimahastapersada 278875339582 191136146962 1.46

13 Jaya paristell 302868416321 353951009577 0.86

14 Kedaungindah 83010877783 84276874394 0.98

15 Mitrainvestindo 68328469105 109355092689 0.62

16 Sumi indo 862112294567 561948871968 1.53

17 Indo korsa 1500639310 1349630935 1.11

18 Intracopentra 934303648833 1172129502335 0.80

19 Perdanabangun 51950337626 93116815117 0.56

20 Pyridam 132000542048 99937383195 1.32

21 Mandon 1388724644234 994620225969 1.40

107

NO NAMA PERUSAHAAN KM KI PUBLIK

1 Tunas baru 0.10 57.35 42.55 2 Gudanggaram 0.80 73.06 26.14 3 Panasiaindosyntec 3.29 84.38 11.96 4 Unitex 0.01 69.37 12.61 5 Barito pasific 0.42 72.20 27.38 6 Tri polita 4.38 77.93 15.56 7 Duta pertiwinusantara 5.12 60.06 28.01 8 Aneka kemasindo 0.65 76.10 23.25 9 Asiaplast industries 6.67 66.66 20.01

10 Berlina 10.51 51.42 25.24 11 Langgengmakmur 0.01 77.45 22.45 12 Yanaprimahastapersada 0.35 89.47 10.18 13 Jaya paristell 2.20 68.42 16.05 14 Kedaungindah 4.60 75.02 20.38 15 Mitrainvestindo 2.34 37.69 59.97 16 Sumi indo 0.10 93.06 6.84 17 Indo korsa 25.40 65.82 8.78 18 Intracopentra 5.43 86.50 8.07 19 Perdanabangun 5.58 72.87 21.55 20 Pyridam 23.08 53.85 23.07 21 Mandon 0.19 79.24 20.57

108

NO NAMA PERUSAHAAN KOMIND AUDIT

Ind Total Proporsi

1 Tunas baru 1 3 0.33 1 2 Gudanggaram 4 5 0.80 0 3 Panasiaindosyntec 1 4 0.25 0 4 Unitex 1 3 0.33 1 5 Barito pasific 3 5 0.60 1 6 Tri polita 2 5 0.40 1 7 Duta pertiwinusantara 1 3 0.33 1 8 Aneka kemasindo 1 2 0.50 0 9 Asiaplast industries 1 3 0.33 0

10 Berlina 1 4 0.25 1 11 Langgengmakmur 1 2 0.50 1 12 Yanaprimahastapersada 1 3 0.33 0 13 Jaya paristell 1 2 0.50 1 14 Kedaungindah 1 3 0.33 0 15 Mitrainvestindo 1 3 0.33 1 16 Sumi indo 2 5 0.40 0 17 Indo korsa 3 7 0.43 0 18 Intracopentra 1 3 0.33 0 19 Perdanabangun 1 3 0.33 1 20 Pyridam 1 3 0.33 1 21 Mandon 2 5 0.40 1

109

NO NAMA

PERUSAHAAN

Financial Distress KODE

Operating Profit Int. Exspense Proporsi

1 Tunas baru 281467758 97002816 2.90 0 2 Gudanggaram 5206837 445230 11.69 0 3 Panasiaindosyntec 1503415050 20960121633 0.07 1 4 Unitex -9867625358 1205154687 -8.19 1 5 Barito pasific 1109912 12054 92.08 0 6 Tri polita 782997 57096 13.71 0 7 Duta pertiwinusantara 7257856598 118151110 61.43 0 8 Aneka kemasindo -5483472187 1256428133 -4.36 1 9 Asiaplast industries 34728654506 2537695713 13.69 0

10 Berlina 49237829343 27354761334 1.80 0 11 Langgengmakmur 17910646149 11429797326 1.57 0 12 Yanaprimahastapersada 30661385424 5609265367 5.47 0 13 Jaya paristell 20305280232 633515438 32.05 0 14 Kedaungindah 4168409757 1219544942 3.42 0 15 Mitrainvestindo 463965749 3698513665 0.13 1 16 Sumi indo 80966447987 1439003000 56.27 0 17 Indo korsa 154360589 12194308 12.66 0 18 Intracopentra 88474524716 37611902132 2.35 0 19 Perdanabangun 1160126915 792707002 1.46 0 20 Pyridam 6828901795 1963214497 3.48 0 21 Mandon 184916976138 3912284681 47.27 0

110

Daftar Sampel Perusahaan Tahun 2010

NO Nama Perusahaan Likuiditas PROPORSI CA CL

1 Prasidha 268737972457 194443610157 1.38 2 Siantar top 291292859125 170422732529 1.71 3 Tunas baru 163146976 1468443372 0.11 4 Gudanggaram 22908293 8481933 2.70 5 Panasiaindosyntec 254641777875 300956231041 0.85 6 Unitex 78266132663 296776566758 0.26 7 Barito pacific 5915459 4104017 1.44 8 AKR corporindo 4028177791 3844218419 1.05 9 Tri polita 1831751 882548 2.08

10 Duta pertiwinusantara 117483126665 24128310036 4.87 11 Berlina 294286284563 221002430725 1.33 12 Langgengmakmur 302897670816 171870176880 1.76 13 Yanaprimahastapersada 94078471250 64127057412 1.47 14 Betonjayamanungal 53401699735 14845255861 3.60 15 Citra tubindo 184091346 133305074 1.38 16 Jaya paristell 285524089280 103140872892 2.77 17 Lion metal work 271268159054 28732816188 9.44 18 Pelattimah 801272202 390661454 2.05 19 Kedaungindah 54204141986 7388959310 7.34 20 Kabelindomurni 165483262638 162567014172 1.02 21 Sumi indo 467306950792 93332444412 5.01 22 Astra internasional 46843 37124 1.26 23 Astra otopart 2199725 1251731 1.76 24 Indo korsa 725929796 180688108 4.02 25 Intracopentra 1065857940370 869726064066 1.23 26 Perdanabangun 5805523998 52416535492 0.11 27 Pyridam 47073677024 15645370498 3.01 28 Mandon 610789437218 57165989460 10.68 29 Mustikaratu 290761466183 38190598441 7.61

111

No Nama Perusahaan Profitabilitas PROPORSI NI S

1 Prasidha 12919024633 928526978567 0.01 2 Siantar top 42630759100 762612830093 0.06 3 Tunas baru 250954778 2951113862 0.09 4 Gudanggaram 4146282 37691997 0.11 5 Panasiaindosyntec 1190607578 661992384716 0.00 6 Unitex -25288156801 164593134280 -0.15 7 Barito pacific -558630 16965228 -0.03 8 AKR corporindo 310916115 12194997466 0.03 9 Tri polita 348287 5176270 0.07

10 Duta pertiwinusantara 14749983545 97283942857 0.15 11 Berlina 34760866434 568328198058 0.06 12 Langgengmakmur 2794104212 401594186536 0.01 13 Yanaprimahastapersada 21186130131 348359143634 0.06 14 Betonjayamanungal 8393401472 127918509530 0.07 15 Citra tubindo 18368306 214097863 0.09 16 Jaya paristell 28445580508 427792535324 0.07 17 Lion metal work 38631299358 207832622837 0.19 18 Pelattimah 74576042 1361898489 0.05 19 Kedaungindah 3259699213 80789650755 0.04 20 Kabelindomurni 3921611855 542618175974 0.01 21 Sumi indo 4600387412 1226301858648 0.00 22 Astra internasional 14366 129991 0.11 23 Astra otopart 1141179 6255109 0.18 24 Indo korsa 134160199 1805359612 0.07 25 Intracopentra 83081383677 1532682624147 0.05 26 Perdanabangun 1378322048 77888958822 0.02 27 Pyridam 4199202953 140858442443 0.03 28 Mandon 131445098783 1466938711851 0.09 29 Mustikaratu 24418796930 369366074883 0.07

112

No Nama Perusahaan Laverage PROPORSI CL TA

1 Prasidha 194443610157 414611350180 0.47 2 Siantar top 170422732529 649273975548 0.26 3 Tunas baru 1468443372 3651105169 0.40 4 Gudanggaram 8481933 30741679 0.28 5 Panasiaindosyntec 300956231041 1014303374267 0.30 6 Unitex 296776566758 153901724876 1.93 7 Barito pacific 4104017 16015188 0.26 8 AKR corporindo 3844218419 7665590356 0.50 9 Tri polita 882548 3003086 0.29

10 Duta pertiwinusantara 24128310036 175682792596 0.14 11 Berlina 221002430725 550907476933 0.40 12 Langgengmakmur 171870176880 608920103511 0.28 13 Yanaprimahastapersada 64127057412 200856257619 0.32 14 Betonjayamanungal 14845255861 89824014717 0.17 15 Citra tubindo 133305074 273675409 0.49 16 Jaya paristell 103140872892 411281598196 0.25 17 Lion metal work 28732816188 303899974798 0.09 18 Pelattimah 390661454 917662004 0.43 19 Kedaungindah 7388959310 85942208666 0.09 20 Kabelindomurni 162567014172 403194715268 0.40 21 Sumi indo 93332444412 600820329651 0.16 22 Astra internasional 37124 112857 0.33 23 Astra otopart 1251731 5585852 0.22 24 Indo korsa 180688108 1492727607 0.12 25 Intracopentra 869726064066 1634903848219 0.53 26 Perdanabangun 52416535492 84841378260 0.62 27 Pyridam 15645370498 100586999230 0.16 28 Mandon 57165989460 1047238440003 0.05 29 Mustikaratu 38190598441 386352442915 0.10

113

NO Nama Perusahaan Aktivitas PROPORSI S TA

1 Prasidha 928526978567 414611350180 2.24 2 Siantar top 762612830093 649273975548 1.17 3 Tunas baru 2951113862 3651105169 0.81 4 Gudanggaram 37691997 30741679 1.23 5 Panasiaindosyntec 661992384716 1014303374267 0.65 6 Unitex 164593134280 153901724876 1.07 7 Barito pasific 16965228 16015188 1.06 8 AKR corporindo 12194997466 7665590356 1.59 9 Tri polita 5176270 3003086 1.72

10 Duta pertiwinusantara 97283942857 175682792596 0.55 11 Berlina 568328198058 550907476933 1.03 12 Langgengmakmur 401594186536 608920103511 0.66 13 Yanaprimahastapersada 348359143634 200856257619 1.73 14 Betonjayamanungal 127918509530 89824014717 1.42 15 Citra tubindo 214097863 273675409 0.78 16 Jaya paristell 427792535324 411281598196 1.04 17 Lion metal work 207832622837 303899974798 0.68 18 Pelattimah 1361898489 917662004 1.48 19 Kedaungindah 80789650755 85942208666 0.94 20 Kabelindomurni 542618175974 403194715268 1.35 21 Sumi indo 1226301858648 600820329651 2.04 22 Astra internasional 129991 112857 1.15 23 Astra otopart 6255109 5585852 1.12 24 Indo korsa 1805359612 1492727607 1.21 25 Intracopentra 1532682624147 1634903848219 0.94 26 Perdanabangun 77888958822 84841378260 0.92 27 Pyridam 140858442443 100586999230 1.40 28 Mandon 1466938711851 1047238440003 1.40 29 Mustikaratu 369366074883 386352442915 0.96

114

No Nama Perusahaan KM KI PUBLIK 1 Prasidha 0.26 76.86 7.34 2 Siantar top 3.10 56.76 35.84 3 Tunas baru 0.10 54.91 44.99 4 Gudanggaram 0.80 73.06 26.14 5 Panasiaindosyntec 3.29 84.38 11.96 6 Unitex 0.01 69.37 12.61 7 Barito pasific 0.47 72.20 27.33 8 AKR corporindo 0.58 59.39 40.03 9 Tri polita 4.38 77.93 15.56

10 Duta pertiwinusantara 5.71 61.58 25.90 11 Berlina 10.51 51.42 25.24 12 Langgengmakmur 0.01 77.45 22.45 13 Yanaprimahastapersada 0.35 89.47 10.18 14 Betonjayamanungal 9.58 79.87 10.55 15 Citra tubindo 0.03 80.92 19.04 16 Jaya paristell 15.53 68.42 16.05 17 Lion metal work 0.23 57.70 42.07 18 Pelattimah 0.14 80.00 18.72 19 Kedaungindah 4.60 75.02 20.38 20 Kabelindomurni 6.40 75.57 9.11 21 Sumi indo 0.10 93.06 6.84 22 Astra internasional 0.02 50.13 49.85 23 Astra otopart 0.08 95.65 4.27 24 Indo korsa 25.40 65.82 8.78 25 Intracopentra 5.39 86.50 8.47 26 Perdanabangun 5.58 72.87 21.55 27 Pyridam 23.08 53.85 23.07 28 Mandon 0.16 78.79 21.05 29 Mustikaratu 0.03 80.24 19.73

115

No Nama Perusahaan KOMIND Audit Indp Total Proporsi

1 Prasidha 2 6 0.33 1 2 Siantar top 1 2 0.50 1 3 Tunas baru 1 3 0.33 1 4 Gudanggaram 3 4 0.75 0 5 Panasiaindosyntec 2 4 0.50 0 6 Unitex 1 3 0.33 1 7 Barito pasific 3 5 0.60 1 8 AKR corporindo 1 3 0.33 1 9 Tri polita 2 5 0.40 1

10 Duta pertiwinusantara 1 3 0.33 1 11 Berlina 2 4 0.50 1 12 Langgengmakmur 1 2 0.50 1 13 Yanaprimahastapersada 1 3 0.33 0 14 Betonjayamanungal 1 2 0.50 1 15 Citra tubindo 3 5 0.60 0 16 Jaya paristell 1 2 0.50 1 17 Lion metal work 1 3 0.33 0 18 Pelattimah 2 6 0.33 1 19 Kedaungindah 1 3 0.33 0 20 Kabelindomurni 2 4 0.50 1 21 Sumi indo 2 5 0.40 0 22 Astra internasional 5 6 0.83 0 23 Astra otopart 3 10 0.30 0 24 Indo korsa 3 7 0.43 0 25 Intracopentra 1 3 0.33 0 26 Perdanabangun 1 3 0.33 1 27 Pyridam 1 3 0.33 1 28 Mandon 2 5 0.40 1 29 Mustikaratu 1 3 0.33 0

116

No Nama Perusahaan Financial Distress PROPORSI

KODE OP IE

1 Prasidha 46246665053 828500629 55.82 0 2 Siantar top 51225183146 6406327999 8.00 0 3 Tunas baru 349602850 93389017 3.74 0 4 Gudanggaram 5857861 238285 24.58 0 5 Panasiaindosyntec 21030231892 16036886502 1.31 0 6 Unitex -24176242109 1408631429 -17.16 1 7 Barito pasific 575815 8099 71.10 0 8 AKR corporindo 460923137 104352604 4.42 0 9 Tri polita 464828 28462 16.33 0 10 Duta pertiwinusantara 8015611382 118151110 67.84 0 11 Berlina 61086212034 21472593101 2.84 0 12 Langgengmakmur 15578059578 10074234288 1.55 0 13 Yanaprimahastapersada 34252493694 5876226746 5.83 0 14 Betonjayamanungal 1699701542 95856727 17.73 0 15 Citra tubindo 29599992 2705145 10.94 0 16 Jaya paristell 38419485450 1772670505 21.67 0 17 Lion metal work 47019708921 1329101635 35.38 0 18 Pelattimah 77001479 6959224 11.06 0 19 Kedaungindah 2540425292 1428121184 1.78 0 20 Kabelindomurni 12075637337 6478250457 1.86 0 21 Sumi indo 18025277124 1719728000 10.48 0 22 Astra internasional 14725 484 30.42 0 23 Astra otopart 573115 27954 20.50 0 24 Indo korsa 214430002 422114 507.99 0 25 Intracopentra 151798120091 36049700407 4.21 0 26 Perdanabangun -324495409 565880820 -0.57 1 27 Pyridam 5657996969 1344497696 4.21 0 28 Mandon 173886626016 4350711215 39.97 0 29 Mustikaratu 37033624625 825988342 44.84 0

117

HasilPengolahan Data

DistribusiFrekuensi

Ada komite audit Tidakadakomite audit

Tahun Jumlah Persentase Jumlah Persentase

2008 14 46,67% 16 53,33%

2009 12 57,14% 9 42,86%

2010 17 58,62% 12 41,37%

Descriptive Statistics

80 14.86 .11 14.97 2.7404 2.8538280 2.66 -2.21 .45 .0143 .2704580 1.95 .04 1.98 .3675 .3472580 2.51 .08 2.59 1.1369 .4318280 1.42 .25 1.67 .4219 .1953680 25.39 .01 25.40 4.3648 6.7471280 58.54 37.11 95.65 70.6418 13.2411180 55.70 4.27 59.97 22.4415 12.1035180

LIKUIDPROFITLEVAKTIVKOMINDKMKIPUBLIKValid N (listwise)

N Range Minimum Maximum Mean Std. Deviation

118

119

Block 0: Beginning Block

Hosmer and Lemeshow Test

1.557 8 .992Step1

Chi-square df Sig.

Iteration Historya,b,c

65.616 1.45064.083 1.79164.064 1.83564.064 1.836

Iteration1234

Step0

-2 Loglikelihood Constant

Coefficients

Constant is included in the model.a.

Initial -2 Log Likelihood: 64.064b.

Estimation terminated at iteration number 4 becauseparameter estimates changed by less than .001.

c.

120

Block 1: Method = Enter

121

Model Summary

26.798a .372 .676Step1

-2 Loglikelihood

Cox & SnellR Square

NagelkerkeR Square

Estimation terminated at iteration number 9 becauseparameter estimates changed by less than .001.

a.

Classification Tablea

6 5 54.52 67 97.1

91.3

ObservedFDNFD

FD

Overall Percentage

Step 1FD NFD

FD PercentageCorrect

Predicted

The cut value is .500a.

Variables in the Equation

1.018 .607 2.810 1 .094 2.767 .842 9.0931.518 2.579 .347 1 .556 4.565 .029 715.206-.858 2.431 .124 1 .724 .424 .004 49.7712.444 1.642 2.214 1 .137 11.513 .461 287.731

18.171 11.286 2.592 1 .107 8E+007 .019 3E+0173.747 1.792 4.374 1 .036 42.383 1.265 1419.652.567 .310 3.340 1 .068 1.763 .960 3.239.290 .137 4.469 1 .035 1.336 1.021 1.748.220 .133 2.712 1 .100 1.246 .959 1.618

-37.283 17.475 4.552 1 .033 .000

LIKUIDPROFITLEVAKTIVKOMINDAUDITKMKIPUBLIKConstant

Step1

a

B S.E. Wald df Sig. Exp(B) Lower Upper95.0% C.I.for EXP(B)

Variable(s) entered on step 1: LIKUID, PROFIT, LEV, AKTIV, KOMIND, AUDIT, KM, KI, PUBLIK.a.