78

LAMPIRAN 1:

DATA KAP

79

No Kode KAP

2004

KAP

2005

KAP

2006

KAP

2007

KAP

2008

KAP

2009

KAP

2010

KAP

2011

KAP

2012

1. ADES KPMG -

Siddharta

Siddharta

& Widjaja

KPMG -

Siddharta

Siddharta &

Widjaja

KPMG -

Siddharta

Siddharta

& Widjaja

KPMG -

Siddharta

Siddharta &

Widjaja

Grant

Thornton –

hendrawin

ata gani &

hidayat

Grant

Thornton –

hendrawinata

gani &

hidayat

Baker tilly

- Johan

Malonda

mustika &

rekan

Baker tilly -

Johan

Malonda

mustika &

rekan

Baker tilly -

Johan

Malonda

mustika &

rekan

2. AISA RSM

AAJ-

Aryanto,A

mir Jusuf

&, Mawar

RSM AAJ-

Aryanto,Am

ir Jusuf &,

Mawar

RSM AAJ-

Aryanto,A

mir Jusuf

&, Mawar

RSM AAJ-

Aryanto,Am

ir Jusuf &,

Mawar

RSM AAJ-

Aryanto,Am

ir Jusuf &,

Mawar

RSM AAJ-

Aryanto,Am

ir Jusuf ,

Mawar &

Saptoto

RSM AAJ-

Aryanto,Am

ir Jusuf ,

Mawar &

Saptoto

RSM AAJ-

Aryanto,Ami

r Jusuf ,

Mawar &

Saptoto

RSM AAJ-

Aryanto,A

mir Jusuf ,

Mawar &

Saptoto

3. AKKU Dedy

Zeinirwan

Santosa

Dedy

Zeinirwan

Santosa

Dedy

Zeinirwan

Santosa

ARH & J –

ACHMAD

, rasyid,

hisbullah &

jerry

ARH & J –

ACHMAD ,

rasyid,

hisbullah &

jerry

ARH & J –

ACHMAD ,

rasyid,

hisbullah &

jerry

PKF – Paul

Hadiwinata

, Hidajat

Arsono ,

Ade Fatma

& rekan

PKF – Paul

Hadiwinata,

Hidajat

Arsono , Ade

Fatma &

rekan

BWP –

Budiman,

wawan ,

pamudji &

rekan

4. AKPI EY –

Prasetio

EY –

Prasetio

EY –

Purwanto

EY –

Purwantono

EY –

Purwantono

EY –

Purwantono

EY –

Purwanton

o

Suherman

EY –

Purwantono

Suherman &

Surja

EY –

Purwantono

Suherman

& Surja

80

Sarwoko &

Sandjaja

Sarwoko &

Sandjaja

no

Sarwoko

&

Sandjaja

Sarwoko &

Sandjaja

Sarwoko &

Sandjaja

Sarwoko &

Sandjaja

& Surja

5. AKRA EY –

Prasetio

Sarwoko &

Sandjaja

Deloitte-

Osman

Ramli Satrio

dan rekan

Deloitte-

Osman

Ramli

Satrio dan

rekan

EY –

Purwanto

Sarwoko &

Sandjaja

EY –

Purwanto

Sarwoko &

Sandjaja

EY –

Purwanto

Sarwoko &

Sandjaja

EY –

Purwanton

o

Suherman

& Surja

EY –

Purwantono

Suherman &

Surja

EY –

Purwantono

Suherman

& Surja

6. ALMI Deloitte -

Hans

Tuanakotta

Mustoffa &

Halim

RSM AAJ -

Aryanto

Amir Yusuf

& Mawar

RSM AAJ

- Aryanto

Amir

Yusuf &

Mawar

RSM AAJ -

Aryanto

Amir Yusuf

& Mawar

PKF – Paul

hadiwinata,

hidajat,

arsono , &

rekan

PKF – Paul

hadiwinata,

hidajat,

arsono , ade

fatma &

rekan

PKF – Paul

hadiwinata,

hidajat,

arsono ,

ade fatma

& rekan

PKF – Paul

hadiwinata,

hidajat,

arsono , ade

fatma &

rekan

PKF – Paul

hadiwinata,

hidajat,

arsono , ade

fatma &

rekan

7. AMFG EY –

Prasetio

Sarwoko &

Sandjaja

EY –

Prasetio

Sarwoko &

Sandjaja

EY –

Purwanton

o Sarwoko

& Sandjaja

EY –

Purwantono

Sarwoko &

Sandjaja

KPMG -

Siddharta

Siddharta

& Widjaja

KPMG -

Siddharta &

Widjaja

KPMG -

Siddharta

& Widjaja

KPMG -

Siddharta &

Widjaja

KPMG -

Siddharta

& Widjaja

81

8. APLI Allintt –

rasin,

ichwan &

rekan

Allintt –

rasin,

ichwan &

rekan

Allintt –

rasin,

ichwan &

rekan

Allintt –

rasin,

ichwan &

rekan

Allintt –

rasin,

ichwan &

rekan

Tanubrata

sutanto

fahmi &

rekan

Tanubrata

sutanto

fahmi &

rekan

Tanubrata

sutanto fahmi

& rekan

EY –

Purwanton

o,

Suherman

& Surja

9. ARGO Deloitte -

Hans

Tuanakotta

Mustoffa &

Halim

PKF – Paul

hadiwinata,

hidajat,

arsono , &

rekan

PKF – Paul

hadiwinata,

hidajat,

arsono , &

rekan

PKF – Paul

hadiwinata,

hidajat,

arsono , &

rekan

Parkerr

Randall -

Rama

Wendra

Parkerr

Randall -

Rama

Wendra

Anwar &

Rekan

Anwar &

Rekan

Anwar &

Rekan

10. ARNA EY –

Prasetio

Sarwoko &

Sandjaja

EY –

Prasetio

Sarwoko &

Sandjaja

EY –

Purwanto

no

Sarwoko

&

Sandjaja

KPMG -

Siddharta

& Widjaja

EY –

Purwantono

Sarwoko &

Sandjaja

EY –

Purwantono

Sarwoko &

Sandjaja

EY –

Purwanton

o

Suherman

& Surja

EY –

Purwantono

Suherman &

Surja

EY –

Purwantono

Suherman

& Surja

11. ASGR PWC –

Haryanto

Sahari dan

Rekan

PWC –

Haryanto

Sahari dan

Rekan

PWC –

Haryanto

Sahari dan

Rekan

PWC –

Haryanto

Sahari dan

Rekan

PWC –

Haryanto

Sahari dan

Rekan

PWC –

Haryanto

Sahari dan

Rekan

PWC –

Tanudiredj

a, Wibisana

& Rekan

PWC –

Tanudiredja,

Wibisana &

Rekan

PWC –

Tanudiredja

, Wibisana

& Rekan

82

12. ASII PWC –

Haryanto

Sahari dan

Rekan

PWC –

Haryanto

Sahari dan

Rekan

PWC –

Haryanto

Sahari dan

Rekan

PWC –

Haryanto

Sahari dan

Rekan

PWC –

Haryanto

Sahari dan

Rekan

PWC –

Haryanto

Sahari dan

Rekan

PWC –

Tanudiredj

a, Wibisana

& Rekan

PWC –

Tanudiredja,

Wibisana &

Rekan

PWC –

Tanudiredja

, Wibisana

& Rekan

13. AUTO Deloitte -

Hans

Tuanakotta

Mustoffa &

Halim

Deloitte-

Osman

Ramli Satrio

dan rekan

Deloitte-

Osman

Ramli

Satrio dan

rekan

PWC –

Haryanto

Sahari dan

Rekan

PWC –

Haryanto

Sahari dan

Rekan

PWC –

Haryanto

Sahari dan

Rekan

PWC –

Tanudiredj

a, Wibisana

& Rekan

PWC –

Tanudiredja,

Wibisana &

Rekan

PWC –

Tanudiredja

, Wibisana

& Rekan

14. BATA EY –

Prasetio

Sarwoko &

Sandjaja

EY –

Prasetio

Sarwoko &

Sandjaja

EY –

Purwanto

no

Sarwoko

&

Sandjaja

EY –

Purwantono

Sarwoko &

Sandjaja

EY –

Purwantono

Sarwoko &

Sandjaja

EY –

Purwantono

Sarwoko &

Sandjaja

EY –

Purwanton

o

Suherman

& Surja

EY –

Purwantono

Suherman &

Surja

EY –

Purwantono

Suherman

& Surja

15. BIMA KBS-

Koesbandij

ah, Beddy

Samsi &

Setiasih

KBS-

Koesbandija

h, Beddy

Samsi &

Setiasih

AF

rachman

&

soetjipto

ws

AF rachman

& soetjipto

ws

AF rachman

& soetjipto

ws

Sanusi,

supardi &

sorgiharto

Sanusi,

supardi &

sorgiharto

Sanusi,

supardi &

sorgiharto

Sanusi,

supardi &

sorgiharto

83

16. BRNA Deloitte -

Hans

Tuanakotta

Mustoffa &

Halim

DELOITTE

- Osman

Ramli Satrio

& Rekan

DELOITE-

Osman

Ramli

Satrio &

Rekan

Deloitte –

Osman Bing

Satrio &

Eny

Grant

Thornton –

Hendrawin

ata Gani &

Hidayat

Grant

Thornton –

Hendrawinat

a Gani &

Hidayat

Grant

Thornton –

Hendrawina

ta Gani &

Hidayat

Kreston

Internasiona

l -

Hendrawina

ta Eddy &

Siddharta

Kreston

Internasiona

l -

Hendrawina

ta Eddy &

Siddharta

17. BTON Deloitte -

Hans

Tuanakotta

Mustoffa &

Halim

Deloitte –

Osman

Ramli Satrio

& Rekan

Deloitte –

Osman

Ramli

Satrio &

Rekan

Deloitte –

Osman

Bing Satrio

& Rekan

Deloitte –

Osman Bing

Satrio &

Rekan

RSM AAJ-

Aryanto,Am

ir Jusuf,

Mawar &

Saptoto

RSM AAJ-

Aryanto,Am

ir Jusuf,

Mawar &

Saptoto

RSM AAJ-

Aryanto,Ami

r Jusuf,

Mawar &

Saptoto

RSM AAJ-

Aryanto,A

mir Jusuf,

Mawar &

Saptoto

18. BUDI Nexia Int –

Johan

Malonda

Astikska &

rekan

Nexia Int –

Johan

Malonda

Astikska &

rekan

Baker tilly

- Johan

Malonda

mustika &

rekan

Baker tilly -

Johan

Malonda

mustika &

rekan

Baker tilly -

Johan

Malonda

mustika &

rekan

Baker tilly -

Johan

Malonda

mustika &

rekan

Moore

Stephen –

Mulyamin

Sensi

Suryanto

Moore

Stephen –

Mulyamin

Sensi

Suryanto

Moore

Stephen –

Mulyamin

Sensi

Suryanto

19. CEKA DRS. A.

Salam Rauf

& Partner

SC

internation

al –

Kosasih &

Ernst &

Young-

Purwanton

o, Sarwoko

Ernst &

Young-

Purwantono,

Sarwoko &

Ernst &

Young-

Purwantono,

Sarwoko &

EY –

Purwanton

o

Suherman

EY –

Purwantono

Suherman &

Surja

EY –

Purwantono

Suherman

& Surja

84

Nurdiyama

n

& sandjojo sandjojo sandjojo & Surja

20. CTBN EY –

Prasetio

Sarwoko &

Sandjaja

EY –

Prasetio

Sarwoko &

Sandjaja

Ernst &

Young-

Purwanto

no,

Sarwoko

&

sandjaja

Ernst &

Young-

Purwantono,

Sarwoko &

sandjaja

Ernst &

Young-

Purwantono,

Sarwoko &

sandjaja

Ernst &

Young-

Purwantono,

Sarwoko &

sandjaja

EY –

Purwanton

o

Suherman

& Surja

EY –

Purwantono

Suherman &

Surja

EY –

Purwantono

Suherman

& Surja

21. DAVO Hidajat

Rahardjo

IBDO –

tanubrata

Yogi

Sibarani

Hananta

IBDO -

Tanubrata

sutanto

Sibarani

Nexia Int –

Kanaka

Puradiredj

a, Robert

Yogi ,

Suhartono

Albert

Silalahi &

rekan

BDO –

Tanubrata

Sutanto &

rekan

BDO –

Tanubrata

Sutanto

Fahmi &

rekan

Dbsd&a –

Doli,

Bambang ,

Sulistiyanto,

Dadang &

Ali

Dbsd&a –

Doli,

Bambang ,

Sulistiyanto

, Dadang &

Ali

22. DLTA Deloitte -

Hans

Tuanakotta

Mustoffa &

Halim

DELOITTE

- Osman

Ramli Satrio

& Rekan

DELOITT

E - Osman

Ramli

Satrio &

Rekan

DELOITT

E - Osman

bing Satrio

& Rekan

DELOITTE

- Osman

bing Satrio

& Rekan

DELOITTE -

Osman bing

Satrio &

Rekan

DELOITTE

- Osman

bing Satrio

& Rekan

DELOITTE -

Osman bing

Satrio &

Rekan

DELOITT

E - Osman

bing Satrio

& Eny

85

23. DPNS HMR –

Husni ,

Muchara

m , Rasidi

HMR –

Husni ,

Mucharam ,

Rasidi

HMR –

Husni ,

Mucharam

, Rasidi

HMR –

Husni ,

Mucharam ,

Rasidi

HMR –

Husni ,

Mucharam ,

Rasidi

Moore

Stephen –

Mulyamin

Sensi

Suryanto

PKF – Paul

hadiwinata,

hidajat,

arsono ,

ade fatma

& rekan

PKF – Paul

hadiwinata,

hidajat,

arsono , ade

fatma &

rekan

PKF – Paul

hadiwinata,

hidajat,

arsono , ade

fatma &

rekan

24. DVLA EY –

Prasetio

Sarwoko &

Sandjaja

EY –

Prasetio

Sarwoko &

Sandjaja

EY –

Purwanto

no

Sarwoko

&

Sandjaja

EY –

Purwantono

Sarwoko &

Sandjaja

EY –

Purwantono

Sarwoko &

Sandjaja

EY –

Purwantono

Sarwoko &

Sandjaja

EY –

Purwanton

o

Suherman

& Surja

EY –

Purwantono

Suherman &

Surja

EY –

Purwantono

Suherman

& Surja

25. EKAD KTF & D ,

Kanto

Tony

Frans &

Darmawa

n

KTF & D ,

Kanto Tony

Frans &

Darmawan

KTF & D ,

Kanto

Tony Frans

&

Darmawan

KTF & D ,

Kanto Tony

Frans &

Darmawan

KTF & D ,

Kanto Tony

Frans &

Darmawan

Morison

Internationa

l – Tjahjadi,

Pradhono &

Teramiharj

a

Morison

Internationa

l – Tjahjadi,

Pradhono &

Teramiharja

Morison

International

– Tjahjadi,

Pradhono &

Teramiharja

Morison

Internationa

l – Tjahjadi,

Pradhono &

Teramiharja

26. ERTX EY –

Prasetio

EY –

Prasetio

PKF –

Paul

PKF – Paul

hadiwinata,

PKF – Paul

hadiwinata,

PKF – Paul

hadiwinata,

PKF – Paul

hadiwinata,

PKF – Paul

hadiwinata,

PKF – Paul

hadiwinata,

86

Sarwoko &

Sandjaja

Sarwoko &

Sandjaja

hadiwinat

a, hidajat,

arsono , &

rekan

hidajat,

arsono , &

rekan

hidajat,

arsono , &

rekan

hidajat,

arsono , ade

fatma &

rekan

hidajat,

arsono , ade

fatma &

rekan

hidajat,

arsono , ade

fatma &

rekan

hidajat,

arsono , ade

fatma &

rekan

27. ETWA EY –

Prasetio

Sarwoko &

Sandjaja

EY –

Prasetio

Sarwoko &

Sandjaja

EY –

Purwanto

no

Sarwoko

&

Sandjaja

EY –

Purwantono

Sarwoko &

Sandjaja

EY –

Purwantono

Sarwoko &

Sandjaja

EY –

Purwantono

Sarwoko &

Sandjaja

RSM AAJ-

Aryanto,A

mir Jusuf,

Mawar &

Saptoto

Grant

Thormtom –

Gani

Mulyadi &

Handayani

Grant

Thormtom

– Gani

Mulyadi &

Handayani

28. FAST EY –

Prasetio

Sarwoko &

Sandjaja

EY –

Prasetio

Sarwoko &

Sandjaja

EY –

Purwanto

no

Sarwoko

&

Sandjaja

EY –

Purwantono

Sarwoko &

Sandjaja

EY –

Purwantono

Sarwoko &

Sandjaja

EY –

Purwantono

Sarwoko &

Sandjaja

EY –

Purwanton

o

Suherman

& Surja

EY –

Purwantono

Suherman &

Surja

EY –

Purwantono

Suherman

& Surja

29. FASW EY –

Prasetio

Sarwoko &

Sandjaja

EY –

Prasetio

Sarwoko &

Sandjaja

DELOITT

E - Osman

Ramli

Satrio &

DELOITT

E - Osman

bing Satrio

& Rekan

DELOITTE

- Osman

bing Satrio

& Rekan

DELOITTE -

Osman bing

Satrio &

Rekan

DELOITTE

- Osman

bing Satrio

& Rekan

DELOITTE -

Osman bing

Satrio &

Rekan

DELOITT

E - Osman

bing Satrio

& Eny

87

Rekan

30. GJTL Deloitte -

Hans

Tuanakotta

Mustoffa &

Halim

DELOITTE

- Osman

Ramli Satrio

& Rekan

DELOITE

- Osman

Ramli

Satrio &

Rekan

DELOITT

E - Osman

bing Satrio

& Rekan

DELOITTE

- Osman

bing Satrio

& Rekan

DELOITTE -

Osman bing

Satrio &

Rekan

DELOITTE

- Osman

bing Satrio

& Rekan

DELOITTE -

Osman bing

Satrio &

Rekan

DELOITT

E - Osman

bing Satrio

& Eny

31. HDTX Bismar,

Salmon &

rekan

Bismar,

Salmon &

rekan

Bismar,

Salmon &

rekan

Drs.

Yanuar

Mulyana

Bismar,

Muntalib &

Yunus

Doli ,

Bambang,

Sudamardji

& Dadang

Doli ,

Bambang,

Sudamardji

& Dadang

Doli ,

Bambang,

Sudamardji

& Dadang

Drs.

Bambang

Sudaryono

& rekan

32. HMSP EY –

Prasetio

Sarwoko &

Sandjaja

PWC –

Haryanto

Sahari dan

Rekan

PWC –

Haryanto

Sahari dan

Rekan

PWC –

Haryanto

Sahari dan

Rekan

PWC –

Tanudiredj

a, Wibisana

& Rekan

PWC –

Tanudireja,

Wibisana &

rekan

PWC –

Tanudireja,

Wibisana &

rekan

PWC –

Tanudireja,

Wibisana &

rekan

PWC –

Tanudireja,

Wibisana &

rekan

33. IGAR Deloitte -

Hans

Tuanakotta

Mustoffa &

Halim

DELOITT

E - Osman

Ramli

Satrio &

Rekan

RSM

AAJ-

Aryanto

Amir

Jusuf &

Mawar

RSM AAJ-

Aryanto

Amir Jusuf

& Mawar

RSM AAJ-

Aryanto

Amir Jusuf

& Mawar

RSM AAJ-

Aryanto

Amir Jusuf

Mawar &

Saptoto

RSM AAJ-

Aryanto

Amir Jusuf

Mawar &

Saptoto

RSM AAJ-

Aryanto

Amir Jusuf

Mawar &

Saptoto

RSM AAJ-

Aryanto

Amir Jusuf

Mawar &

Saptoto

88

34. IKAI Kosasih &

Nurdiyam

an

Kosasih &

Nurdiyaman

Kosasih &

Nurdiyama

n

Kosasih &

Nurdiyaman

Kosasih &

Nurdiyaman

Kosasih ,

Nurdiyaman

& Tjahjo

Griselda,

Wisnu &

Arum

Hadori

Sugiarto Adi

& rekan

Dbsd&a –

Doli,

Bambang ,

Sulistiyant

o, Dadang

& Ali

35. INAF HLB-

Hadori &

rekan

HLB-

Hadori &

rekan

HLB-

Hadori &

rekan

HLB-

Hadori &

rekan

HLB-

Hadori &

rekan

Husni,

Mucharam

& Rasidi

Husni,

Mucharam

& Rasidi

Husni,

Mucharam &

Rasidi

Kreston

Internation

al –

Hendrawin

ata Eddy

&

Siddharta

36. INAI Deloitte -

Hans

Tuanakotta

Mustoffa &

Halim

DELOITTE

- Osman

Ramli Satrio

& Rekan

RSM AAJ-

Aryanto

Amir Jusuf

& Mawar

RSM AAJ-

Aryanto

Amir Jusuf

& Mawar

PKF – Paul

hadiwinata,

hidajat,

arsono , &

rekan

PKF – Paul

hadiwinata,

hidajat,

arsono , ade

fatma &

rekan

PKF – Paul

hadiwinata,

hidajat,

arsono , ade

fatma &

rekan

PKF – Paul

hadiwinata,

hidajat,

arsono , ade

fatma &

rekan

PKF – Paul

hadiwinata,

hidajat,

arsono , ade

fatma &

rekan

37. INCI Dra. S. Dra. S. Dra. S. Dra. S. Dra. S. Dra. S. Hananta Hananta Hananta

89

Griselda Griselda Griselda Griselda Griselda Griselda Budianto &

rekan

Budianto &

rekan

Budianto &

rekan

38. INDF EY –

Prasetio,

Sarwoko &

Sandjaja

EY –

Prasetio,

Sarwoko &

Sandjaja

EY –

Purwanto

no

Sarwoko

&

Sandjaja

EY –

Purwantono

Sarwoko &

Sandjaja

EY –

Purwantono

Sarwoko &

Sandjaja

EY –

Purwantono

Sarwoko &

Sandjaja

EY –

Purwanton

o

Suherman

& Surja

EY –

Purwantono

Suherman &

Surja

EY –

Purwantono

Suherman

& Surja

39. INDS A.Krisnawa

n & rekan

A. Krisnawan

& rekan

Supoyo,

Eddy &

Rekan

Supoyo,

Eddy &

Rekan

Supoyo,

Eddy &

Rekan

SSS-

Supoyo,

sutjahjo,sub

yantara &

rekan

SSS-

Supoyo,

sutjahjo,sub

yantara &

rekan

SSS-

Supoyo,

sutjahjo,suby

antara &

rekan

Tanubrata

sutanto

fahmi &

rekan

40. INTA Moore

Stephens –

Dedy

Muliadi &

rekan

Moore

Stephens –

Dedy

Muliadi &

rekan

Moore

Stephen –

Mulyamin

Sensi

Suryanto

Moore

Stephen –

Mulyamin

Sensi

Suryanto

Moore

Stephen –

Mulyamin

Sensi

Suryanto

Moore

Stephen –

Mulyamin

Sensi

Suryanto

Moore

Stephen –

Mulyamin

Sensi

Suryanto

DELOITTE

- Osman

bing Satrio

& Rekan

DELOITT

E - Osman

bing Satrio

& Eny

41. INTD Nexia Int –

Johan

Nexia Int –

Johan

Alliott -

Rasin,

Alliott -

Rasin,

Arsyad &

rekan

Arsyad &

rekan

Baker Tily

Internation

Richard

Risambessy

Richard

Risambessy

90

Malonda

Astika &

rekan

Malonda

Astika &

rekan

Ichwan &

rekan

Ichwan &

rekan

al – Joham

Malonda

Mustika &

rekan

& rekan & rekan

42. INTP EY –

Prasetio

Sarwoko &

Sandjaja

EY –

Prasetio

Sarwoko &

Sandjaja

EY –

Purwanto

no

Sarwoko

&

Sandjaja

EY –

Purwantono

Sarwoko &

Sandjaja

EY –

Purwantono

Sarwoko &

Sandjaja

EY –

Purwantono

Sarwoko &

Sandjaja

EY –

Purwanton

o

Suherman

& Surja

EY –

Purwantono

Suherman &

Surja

EY –

Purwantono

Suherman

& Surja

43. JECC Deloitte -

Hans

Tuanakotta

Mustoffa &

Halim

IBDO –

tanubrata

Yogi

Sibarani

Hananta

IBDO -

Tanubrata

sutanto

fibarani

IBDO -

Tanubrata

sutanto &

rekan

IBDO -

Tanubrata

sutanto &

rekan

IBDO -

Tanubrata

sutanto &

rekan

IBDO -

Tanubrata

sutanto

fahmi &

rekan

IBDO -

Tanubrata

sutanto fahmi

& rekan

IBDO -

Tanubrata

sutanto

fahmi &

rekan

44. JKSW Heliantono

& rekan

Heliantono

& rekan

S. Mannan,

Sofwan ,

Adnan &

rekan

S. Mannan,

Sofwan ,

Adnan &

rekan

ARH& J –

Achmad ,

rasyid,

hisbullah &

jerry

ARH& J –

Achmad ,

rasyid,

hisbullah &

jerry

ARH& J –

Achmad ,

rasyid,

hisbullah &

jerry

Muhammad

Sofwan &

rekan

Parker

randall –

Gideon

Ikhwan

Sofwan

91

45. JPRS EY –

Prasetio

Sarwoko &

Sandjaja

DELOITTE

- Osman

Ramli Satrio

& Rekan

DELOITT

E - Osman

Ramli

Satrio &

Rekan

DELOITT

E - Osman

bing Satrio

& Rekan

DELOITTE

- Osman

bing Satrio

& Rekan

RSM AAJ-

Aryanto,Am

ir Jusuf,

Mawar &

Saptoto

RSM AAJ-

Aryanto,Am

ir Jusuf,

Mawar &

Saptoto

RSM AAJ-

Aryanto,Ami

r Jusuf,

Mawar &

Saptoto

RSM AAJ-

Aryanto,A

mir Jusuf,

Mawar &

Saptoto

46. KAEF EY –

Prasetio

Sarwoko &

Sandjaja

Alliott -

Rasin,

Ichwan &

rekan

Parker

Randall –

Rama

wendra

Parker

Randall –

Rama

wendra

Parker

Randall –

Rama

wendra

Parker

Randall –

Rama

wendra

Grant

Thornton –

Hendrawin

ta gani &

hidayat

Kreston

Internationa

l –

Hendrawina

ta Eddy &

Siddharta

Kreston

Internationa

l –

Hendrawina

ta Eddy &

Siddharta

47. KBLI DELOITT

E - Osman

Ramli

Satrio &

Rekan

DELOITTE

- Osman

Ramli Satrio

& Rekan

DELOITT

E - Osman

Ramli

Satrio &

Rekan

DELOITT

E - Osman

bing Satrio

& Rekan

DELOITTE

- Osman

bing Satrio

& Rekan

DELOITTE -

Osman bing

Satrio &

Rekan

DELOITTE

- Osman

bing Satrio

& Rekan

DELOITTE -

Osman bing

Satrio &

Rekan

DELOITT

E - Osman

bing Satrio

& Eny

48. KBLM WBI – Drs.

Wirawan &

Rekan

WBI – Drs.

Wirawan &

Rekan

WBI – Drs.

Wirawan &

Rekan

Nexia Int-

Kanaka

Puradiredj

a,

Nexia Int-

Kanaka

Puradiredja,

Suhartono

Dbsd&a –

doli,

bambang,

sulitiyanto,

Dbsd&a –

doli,

bambang,

sulitiyanto,

Dbsd&a –

doli,

bambang,

sulitiyanto,

Crowe

Horwath –

Kosasih,

nurdiyama

92

Suhartono dadang &

ali

dadang &

ali

dadang & ali n , tjahjo &

rekan

49. KBRI Terdaftar

2008

Parker

Randall –

Rama

wendra

MOZA –

Drs. Moch.

Zainudin

UHY –

Hananta

budianto &

rekan

UHY –

Hananta

budianto &

rekan

UHY –

Hananta

budianto &

rekan

50. KDSI SC INT –

Kosasih &

Nurdiyama

n

SC INT –

Kosasih &

Nurdiyaman

SC INT –

Kosasih &

Nurdiyama

n

Geneva

Group –

Kosasih &

Nurdiyama

n

Geneva

Group –

Kosasih &

Nurdiyaman

Geneva

Group –

Kosasih &

Nurdiyaman

Crowe

Horwath –

Kosasih,

nurdiyama

n , tjahjo &

rekan

Crowe

Horwath –

Kosasih,

nurdiyaman ,

tjahjo &

rekan

Crowe

Horwath –

Kosasih,

nurdiyaman

, tjahjo &

rekan

51. KIAS Rasin

Tarigan

Nexia Int-

Kanaka

Puradiredj

a,

Suhartono

JAS –

Jamaludin,

ardi ,

sukimto &

rekan

JAS –

Jamaludin,

ardi ,

sukimto &

rekan

JAS –

Jamaludin,

ardi ,

sukimto &

rekan

JAS –

Jamaludin,

ardi ,

sukimto &

rekan

52. KICI Deloitte -

Hans

Tuanakotta

DELOITE -

Osman

Ramli Satrio

DELOITE

- Osman

Ramli

PKF – Paul

hadiwinata,

hidajat,

PKF – Paul

hadiwinata,

hidajat,

PKF – Paul

hadiwinata,

hidajat,

PKF – Paul

hadiwinata,

hidajat,

PKF – Paul

hadiwinata,

hidajat,

PKF – Paul

hadiwinata,

hidajat,

93

Mustoffa &

Halim

& Rekan Satrio &

Rekan

arsono , &

rekan

arsono , &

rekan

arsono , ade

fatma &

rekan

arsono , ade

fatma &

rekan

arsono , ade

fatma &

rekan

arsono , &

rekan

53. KLBF EY –

Prasetio

Sarwoko &

Sandjaja

EY –

Prasetio

Sarwoko &

Sandjaja

EY –

Purwanto

no

Sarwoko

&

Sandjaja

EY –

Purwantono

Sarwoko &

Sandjaja

EY –

Purwantono

Sarwoko &

Sandjaja

EY –

Purwantono

Sarwoko &

Sandjaja

EY –

Purwanton

o

Suherman

& Surja

EY –

Purwantono

Suherman &

Surja

EY –

Purwantono

Suherman

& Surja

54. KONI EY –

Prasetio

Sarwoko &

Sandjaja

EY –

Prasetio

Sarwoko &

Sandjaja

EY –

Purwanto

no

Sarwoko

&

Sandjaja

EY –

Purwantono

Sarwoko &

Sandjaja

EY –

Purwantono

Sarwoko &

Sandjaja

EY –

Purwantono

Sarwoko &

Sandjaja

EY –

Purwanton

o

Suherman

& Surja

EY –

Purwantono

Suherman &

Surja

EY –

Purwantono

Suherman

& Surja

55. LION EY –

Prasetio,

Sarwoko &

Sandjaja

EY –

Prasetio,

Sarwoko &

Sandjaja

Kosasih &

Nurdiyam

an

Geneva

Group Int –

Kosasih &

Nurdiyaman

Geneva

Group Int –

Kosasih &

Nurdiyaman

Geneva

Group Int –

Kosasih &

Nurdiyaman

Crowe

Horwath –

Kosasih,

nurdiyama

n , tjahjo &

Crowe

Horwath –

Kosasih,

nurdiyaman ,

tjahjo &

Crowe

Horwath –

Kosasih,

nurdiyaman

, tjahjo &

94

rekan rekan rekan

56. LMPI EY –

Prasetio

Sarwoko &

Sandjaja

EY –

Prasetio

Sarwoko &

Sandjaja

EY –

Purwanton

o Sarwoko

& Sandjaja

EY –

Purwantono

Sarwoko &

Sandjaja

ADI

JIMMY

ARTHAW

AN

HLB –

Hadori

sugiarto adi

& rekan

HLB –

Hadori

sugiarto adi

& rekan

HLB –

Hadori

sugiarto adi

& rekan

HLB –

Hadori

sugiarto adi

& rekan

57. LMSH EY –

Prasetio

Sarwoko &

Sandjaja

EY –

Prasetio,

Sarwoko &

Sandjaja

Kosasih &

Nurdiyam

an

Geneva

Group Int –

Kosasih &

Nurdiyaman

Geneva

Group Int –

Kosasih &

Nurdiyaman

Geneva

Group Int –

Kosasih &

Nurdiyaman

Crowe

Horwath –

Kosasih,

nurdiyama

n , tjahjo &

rekan

Crowe

Horwath –

Kosasih,

nurdiyaman ,

tjahjo &

rekan

Crowe

Horwath –

Kosasih,

nurdiyaman

, tjahjo &

rekan

58. LPIN PKF –

Paul

hadiwinat

a, hidajat,

arsono &

rekan

PKF – Paul

hadiwinata,

hidajat,

arsono &

rekan

PKF – Paul

hadiwinata,

hidajat,

arsono &

rekan

PKF – Paul

hadiwinata,

hidajat,

arsono &

rekan

PKF – Paul

hadiwinata,

hidajat,

arsono &

rekan

PKF – Paul

hadiwinata,

hidajat,

arsono,ade

fatma &

rekan

PKF – Paul

hadiwinata,

hidajat,

arsono,ade

fatma &

rekan

PKF – Paul

hadiwinata,

hidajat,

arsono,ade

fatma &

rekan

PKF – Paul

hadiwinata,

hidajat,

arsono,ade

fatma &

rekan

59. LTLS EY –

Prasetio

Sarwoko &

EY –

Prasetio

Sarwoko &

EY –

Purwanto

no

EY –

Purwantono

Sarwoko &

EY –

Purwantono

Sarwoko &

EY –

Purwantono

Sarwoko &

EY –

Purwanton

o

EY –

Purwantono

Suherman &

EY –

Purwantono

Suherman

95

Sandjaja Sandjaja Sarwoko

&

Sandjaja

Sandjaja Sandjaja Sandjaja Suherman

& Surja

Surja

& Surja

60. MDRN EY –

Prasetio

Sarwoko &

Sandjaja

EY –

Prasetio

Sarwoko &

Sandjaja

EY –

Purwanto

no

Sarwoko

&

Sandjaja

EY –

Purwantono

Sarwoko &

Sandjaja

EY –

Purwantono

Sarwoko &

Sandjaja

EY –

Purwantono

Sarwoko &

Sandjaja

EY –

Purwanton

o

Suherman

& Surja

EY –

Purwantono

Suherman &

Surja

EY –

Purwantono

Suherman

& Surja

61. MERK KPMG -

Siddharta

Siddharta

& Widjaja

KPMG -

Siddharta

Siddharta &

Widjaja

KPMG -

Siddharta

Siddharta

& Widjaja

KPMG -

Siddharta

Siddharta &

Widjaja

KPMG -

Siddharta

& Widjaja

KPMG -

Siddharta &

Widjaja

KPMG -

Siddharta &

Widjaja

KPMG -

Siddharta &

Widjaja

KPMG -

Siddharta &

Widjaja

62. MLIA Deloitte -

Hans

Tuanakotta

Mustoffa &

Halim

DELOITTE

- Osman

Ramli Satrio

& Rekan

DELOITT

E - Osman

Ramli

Satrio &

Rekan

DELOITT

E - Osman

bing Satrio

& Rekan

DELOITTE

- Osman

bing Satrio

& Rekan

DELOITTE -

Osman bing

Satrio &

Rekan

DELOITTE

- Osman

bing Satrio

& Rekan

DELOITTE -

Osman bing

Satrio &

Rekan

DELOITT

E - Osman

bing Satrio

& Eny

96

63. MLPL RSM AAJ-

Aryanto,A

mir Jusuf,

& Mawar

RSM AAJ-

Aryanto,Am

ir Jusuf, &

Mawar

RSM AAJ-

Aryanto,A

mir Jusuf,

& Mawar

RSM AAJ-

Aryanto,Am

ir Jusuf, &

Mawar

RSM AAJ-

Aryanto,Am

ir Jusuf, &

Mawar

RSM AAJ-

Aryanto,Am

ir Jusuf,

Mawar &

Saptoto

RSM AAJ-

Aryanto,Am

ir Jusuf,

Mawar &

Saptoto

RSM AAJ-

Aryanto,Ami

r Jusuf,

Mawar &

Saptoto

RSM AAJ-

Aryanto,A

mir Jusuf,

Mawar &

Saptoto

64. MRAT EY –

Prasetio

Sarwoko &

Sandjaja

SC Int -

Kosasih &

Nurdiyama

n

SC Int -

Kosasih &

Nurdiyama

n

Geneva

Group Int –

Kosasih &

Nurdiyaman

Geneva

Group Int –

Kosasih &

Nurdiyaman

Geneva

Group Int –

Kosasih &

Nurdiyaman

Crowe

Horwath –

Kosasih,

nurdiyama

n , tjahjo &

rekan

Crowe

Horwath –

Kosasih,

nurdiyaman ,

tjahjo &

rekan

Crowe

Horwath –

Kosasih,

nurdiyaman

, tjahjo &

rekan

65. MTDL DELOITT

E - Osman

Ramli

Satrio &

Rekan

DELOITTE

- Osman

Ramli Satrio

& Rekan

DELOITT

E - Osman

Ramli

Satrio &

Rekan

DELOITT

E - Osman

bing Satrio

& Rekan

DELOITTE

- Osman

bing Satrio

& Rekan

DELOITTE -

Osman bing

Satrio &

Rekan

DELOITTE

- Osman

bing Satrio

& Rekan

DELOITTE -

Osman bing

Satrio &

Rekan

DELOITT

E - Osman

bing Satrio

& Eny

66. MYOR Deloitte –

Hans

Tuanakotta

Mustofa &

Deloitte –

Hans

Tuanakotta

Mustofa &

Moore

stephens –

mulyamin

sensi

Moore

stephens –

mulyamin

sensi

Moore

stephens –

mulyamin

sensi

Moore

stephens –

mulyamin

sensi

Moore

stephens –

mulyamin

sensi

Moore

stephens –

mulyamin

sensi

Moore

stephens –

mulyamin

sensi

97

Halim Halim suryanto suryanto suryanto suryanto suryanto suryanto

&Lianny

suryanto

&Lianny

67. MYRX BDO –

Tanubrata

Yogi

Sibarani

Hananta

BDO –

Tanubrata

Yogi

Sibarani

Hananta

BDO –

tanubrata

Sutanta

Sibarani

Drs

Bernardi &

Rekan

ISS -

ISHAK,

SALEH,

SOEWON

DO &

REKAN

Richard

Risambessy

& rekan

ARH& J –

Achmad ,

rasyid,

hisbullah &

jerry

ARH& J –

Achmad ,

rasyid,

hisbullah &

jerry

Kreston

Internation

al –

Hendrawin

ata Eddy

&

Siddharta

68. MYTX Deloitte –

Hans

Tuanakotta

Mustofa &

Halim

DELOITT

E - Osman

Ramli

Satrio &

Rekan

Moore

Stephen –

mulyamin

sensi

suryanto

Moore

Stephen –

mulyamin

sensi

suryanto

Moore

Stephen –

mulyamin

sensi

suryanto

Moore

Stephen –

mulyamin

sensi

suryanto

Moore

Stephen –

mulyamin

sensi

suryanto

Moore

Stephen –

mulyamin

sensi

suryanto &

Lianny

Moore

Stephen –

mulyamin

sensi

suryanto &

Lianny

69. NIPS Andi ,

Arifin,

Amita,Wis

nu &

Rekan

ISS -

ISHAK,

SALEH,

SOEWOND

O &

ISS -

ISHAK,

SALEH,

SOEWON

DO &

ISS -

ISHAK,

SALEH,

SOEWOND

O &

Darmenta

& Tjahjo

Crowe

Horwath-

Geneva

Group –

Kosasih,

Muhaemin EuraAudit

Internationa

l – BWP-

Budiman,

wawan,

EuraAudit

Internationa

l – BWP-

Budiman,

wawan,

98

REKAN REKAN REKAN nurdiyaman

, tjahjo &

rekan

pamudji dan

rekan

pamudji dan

rekan

70. PBRX Drs

Thomas,

Trisno,

Hendang &

rekan

Drs

Thomas,

Trisno,

Hendang &

rekan

Baker Tilly

Int – Drs.

Thomas,

Lesmana,

Henky &

rekan

PKF – Paul

hadiwinata,

hidajat,

arsono , &

rekan

PKF – Paul

hadiwinata,

hidajat,

arsono &

rekan

PKF – Paul

hadiwinata,

hidajat,

arsono &

rekan

PKF – Paul

hadiwinata,

hidajat,

arsono &

rekan

Dbsd&a –

doli,

bambang,

sulitiyanto,

dadang &

ali

Dbsd&a –

doli,

bambang,

sulitiyanto,

dadang &

ali

71. PICO Nexia Int –

Johan

Malonda

Astika &

rekan

Bayudi watu

& rekan

Bayudi

watu &

rekan

Bayudi watu

& rekan

Dbs & d –

doli,

Bambang

Sudarmaji

& Dadang

Dbs & d –

doli,

Bambang

Sudarmaji &

Dadang

Dbs & d –

doli,

Bambang

Sudarmaji

& Dadang

ARH & J –

Achmad ,

Rasyid,

Hisbullah &

Jerry

Audit

Aliance

internation

al –

Griselda,

wisnu &

arum

72. PRAS Adi Jimmy

Arthawan

Adi Jimmy

Arthawan

Adi Jimmy

Arthawan

Drs Hartono ARH & J –

Achmad ,

rasyid ,

hisbullah &

ARH & J –

Achmad ,

rasyid ,

hisbullah &

BMY –

Bismar,

muntalib &

yunus

PKF – Paul

hadiwinata,

hidajat,

arsono , ade

PKF – Paul

hadiwinata,

hidajat,

arsono , ade

99

jerry jerry fatma &

rekan

fatma &

rekan

73. PSDN EY –

Prasetio

Sarwoko &

Sandjaja

EY –

Prasetio

Sarwoko &

Sandjaja

EY –

Purwanto

no

Sarwoko

&

Sandjaja

EY –

Purwantono

Sarwoko &

Sandjaja

EY –

Purwantono

Sarwoko &

Sandjaja

EY –

Purwantono

Sarwoko &

Sandjaja

EY –

Purwanton

o

Suherman

& Surja

EY –

Purwantono

Suherman &

Surja

EY –

Purwantono

Suherman

& Surja

74. PTSP RSM AAJ-

Aryanto,A

mir Jusuf,

Mawar

RSM AAJ-

Aryanto,Am

ir Jusuf,

Mawar

RSM AAJ-

Aryanto,A

mir Jusuf,

Mawar

RSM AAJ-

Aryanto,Am

ir Jusuf,

Mawar

RSM AAJ-

Aryanto,Am

ir Jusuf,

Mawar

RSM AAJ-

Aryanto,Am

ir Jusuf,

Mawar &

Saptoto

RSM AAJ-

Aryanto,Am

ir Jusuf,

Mawar &

Saptoto

RSM AAJ-

Aryanto,Ami

r Jusuf,

Mawar &

Saptoto

RSM AAJ-

Aryanto,A

mir Jusuf,

Mawar &

Saptoto

75. PYFA EY –

Prasetio

Sarwoko &

Sandjaja

BDO -

Tanubrata

Yogi

Sibarani

Hananta

BDO -

Tanubrata

Sutanto

Sibarani

BDO -

Tanubrata

Sutanto

Sibarani

BDO -

Tanubrata

Sutanto &

rekan

BDO -

Tanubrata

Sutanto &

rekan

BDO -

Tanubrata

Sutanto

Fahmi &

rekan

BDO -

Tanubrata

Sutanto

Fahmi &

rekan

BDO -

Tanubrata

Sutanto

Fahmi &

rekan

76. RDTX Nexia Int -

Johan

Nexia Int -

Johan

Nexia Int -

Johan

Baker Tily

Internationa

Baker Tily

Internationa

Baker Tily

International

Baker Tily

Internation

Baker Tily

International

Baker Tily

Internationa

100

Malonda

Astika &

rekan

Malonda

Astika &

rekan

Malonda

Astika &

rekan

l – Johan

Malonda

Astika &

rekan

l – Johan

Malonda

Astika &

rekan

– Johan

Malonda

Astika &

rekan

al – Johan

Malonda

Mustika &

rekan

– Johan

Malonda

Mustika &

rekan

l – Johan

Malonda

Mustika &

rekan

77. RICY Nexia Int -

Johan

Malonda

Astika &

rekan

Nexia Int -

Johan

Malonda

Astika &

rekan

Grant

Thornton

Hendrawi

nata

Grant

Thornton

Hendrawina

ta

Grant

Thornton

Hendrawina

ta

JSA –

Joachim

sulistyo &

rekan

JSA –

Joachim

sulistyo &

rekan

JSA –

Joachim

sulistyo &

rekan

JSA –

Joachim

sulistyo &

rekan

78. RMBA DELOITT

E – Hans

Tuanakotta

Mustofa &

Halim

DELOITTE

- Osman

Ramli Satrio

& Rekan

DELOITT

E - Osman

Ramli

Satrio &

Rekan

DELOITT

E - Osman

bing Satrio

& Rekan

DELOITTE

- Osman

bing Satrio

& Rekan

DELOITTE -

Osman bing

Satrio &

Rekan

PWC –

Tanudireja,

Wibisana

& rekan

PWC –

Tanudireja,

Wibisana &

rekan

PWC –

Tanudireja,

Wibisana &

rekan

79. SAIP Santoso Santoso Santoso Yansen

Pasaribu

DFK –

Anwar &

rekan

DFK –

Anwar &

rekan

DFK –

Anwar &

rekan

DFK –

Anwar &

rekan

DFK –

Anwar &

rekan

80. SCCO Herman

Dody &

Drs.

Wirawan

Drs.

Wirawan

Drs.

Wirawan

Drs.

Wirawan

Drs.

Wirawan

Dbs&d –

Doli,

Dbs&d –

Doli,

Crowe

101

Tanumihar

dja

Bambang,

sudarmadji

& dadang

Bambang,

sudarmadji &

dadang

Horwart –

Kosasih

Nurdiyama

n Tjahjo &

rekan

81. SCPI Deloitte –

Hans

Tuanakott

a Mustofa

& Halim

DELOITT

E - Osman

Ramli

Satrio &

Rekan

DELOITT

E - Osman

Ramli

Satrio &

Rekan

DELOITT

E - Osman

bing Satrio

& Rekan

DELOITTE

- Osman

bing Satrio

& Rekan

PWC –

Tanudireja,

Wibisana &

rekan

PWC –

Tanudireja,

Wibisana &

rekan

PWC –

Tanudireja,

Wibisana &

rekan

PWC –

Tanudireja,

Wibisana &

rekan

82. SIAP Terdaftar

2008

Tjahjadi,

Pradono &

termihardj

a

Tjahjadi,

Pradono &

termihardja

Drs, Basri

Hardjosum

arto

Drs, Basri

Hardjosumar

to

Drs, Basri

Hardjosuma

rto

83. SIMA Drs. Anwar

BAP

Drs. Anwar

BAP

Drs. Anwar

BAP

Yansen

Pasaribu

Yansen

Pasaribu

Budiman ,

wawan,

pamudji &

rekan

ARH&J –

Achmad,

Rasyid,

Hisbullah

ARH&J –

Achmad,

Rasyid,

Hisbullah &

ARH&J –

Achmad,

Rasyid,

Hisbullah &

102

& Jerry Jerry Jerry

84. SKLT Dr.

Soegeng,

Junaedi,

Chairul &

Rekan

PKF –

Paul

Hadiwinat

a ,

Hidajat,

Arsono &

Rekan

PKF – Paul

Hadiwinata

, Hidajat,

Arsono &

Rekan

PKF – Paul

Hadiwinata

, Hidajat,

Arsono &

Rekan

PKF – Paul

Hadiwinata

, Hidajat,

Arsono, Ade

Fatma &

Rekan

PKF – Paul

Hadiwinata

, Hidajat,

Arsono,

Ade Fatma

& Rekan

PKF – Paul

Hadiwinata ,

Hidajat,

Arsono, Ade

Fatma &

Rekan

PKF – Paul

Hadiwinata

, Hidajat,

Arsono,

Ade Fatma

& Rekan

85. SMAR EY –

Prasetio

Sarwoko &

Sandjaja

Moore

Stephen –

Dedy

Muliadi &

rekan

Moore

Stephen –

mulyamin

sensi

suryanto

Moore

Stephen –

mulyamin

sensi

suryanto

Moore

Stephen –

mulyamin

sensi

suryanto

Moore

Stephen –

mulyamin

sensi

suryanto

Moore

Stephen –

mulyamin

sensi

suryanto

Moore

Stephen –

mulyamin

sensi

suryanto &

Lianny

Moore

Stephen –

mulyamin

sensi

suryanto &

Lianny

86. SMCB DELOITTE

- Osman

Ramli Satrio

& Rekan

EY –

Purwanto

no

Sarwoko

&

Sandjaja

EY –

Purwantono

Sarwoko &

Sandjaja

EY –

Purwantono

Sarwoko &

Sandjaja

EY –

Purwantono

Sarwoko &

Sandjaja

EY –

Purwanton

o

Suherman

& Surja

EY –

Purwantono

Suherman &

Surja

EY –

Purwantono

Suherman

& Surja

103

87. SMGR Drs.

Muhamma

d Jusuf

Wibisana

Drs.

Muhammad

Jusuf

Wibisana

PWC –

Haryanto

Sahari dan

Rekan

EY –

Purwanton

o Sarwoko

& Sandjaja

EY –

Purwantono

Sarwoko &

Sandjaja

EY –

Purwantono

Sarwoko &

Sandjaja

EY –

Purwanton

o

Suherman

& Surja

EY –

Purwantono

Suherman &

Surja

EY –

Purwantono

Suherman

& Surja

88. SMSM Dedy

Zeinirwan

Santosa

Fitradewata

Teramihardj

a

Fitradewata

Tera

mihardja

Fitradewata

Tera

mihardja

Morison

internasion

al –

Tjahjadi,

Pradhono

&

Teramihar

dja

Morison

internasional

– Tjahjadi,

Pradhono &

Teramihardja

Morison

internasiona

l – Tjahjadi,

Pradhono &

Teramihardj

a

Rodl &

Partner –

Teramiharj

a, Pradhono

&Chandra

Rodl &

Partner –

Teramiharja

, Pradhono

&Chandra

89. SPMA Adi jimmy

arthawan

Adi jimmy

arthawan

Adi jimmy

arthawan

Adi jimmy

arthawan

Adi jimmy

arthawan

HLB –

Hadori

sugiarto adi

& rekan

HLB –

Hadori

sugiarto adi

& rekan

HLB –

Hadori

sugiarto adi

& rekan

HLB –

Hadori

sugiarto adi

& rekan

90. SQBI PWC –

Haryanto

DELOITT

E - Osman

DELOITT

E - Osman

DELOITTE

- Osman

DELOITTE -

Osman bing

PWC –

Tanudireja,

PWC –

Tanudireja,

PWC –

Tanudireja,

104

Sahari dan

Rekan

Ramli

Satrio &

Rekan

bing Satrio

& Rekan

bing Satrio

& Rekan

Satrio &

Rekan

Wibisana

& rekan

Wibisana &

rekan

Wibisana &

rekan

91. SRSN Dedy

Sukrisnidi

RSM

AAJ-

Aryanto,A

mir Jusuf,

Mawar

RSM AAJ-

Aryanto,Am

ir Jusuf,

Mawar

RSM AAJ-

Aryanto,Am

ir Jusuf,

Mawar

RSM AAJ-

Aryanto,Am

ir Jusuf,

Mawar &

Saptoto

RSM AAJ-

Aryanto,Am

ir Jusuf,

Mawar &

Saptoto

RSM AAJ-

Aryanto,Ami

r Jusuf,

Mawar &

Saptoto

RSM AAJ-

Aryanto,A

mir Jusuf,

Mawar &

Saptoto

92. STTP Haryono,

Adi &

Agus

Adi Jimmy

Arthawan

Adi Jimmy

Arthawan

Adi Jimmy

Arthawan

Adi Jimmy

Arthawan

RSM AAJ-

Aryanto,Am

ir Jusuf,

Mawar &

Saptoto

RSM AAJ-

Aryanto,Am

ir Jusuf,

Mawar &

Saptoto

HLB –

Hadori

sugiarto adi

& rekan

HLB –

Hadori

sugiarto adi

& rekan

93. SULI EY –

Prasetio

Sarwoko &

Sandjaja

EY –

Prasetio

Sarwoko &

Sandjaja

EY –

Purwanto

no

Sarwoko

&

Sandjaja

EY –

Purwantono

Sarwoko &

Sandjaja

EY –

Purwantono

Sarwoko &

Sandjaja

EY –

Purwantono

Sarwoko &

Sandjaja

EY –

Purwanton

o

Suherman

& Surja

EY –

Purwantono

Suherman &

Surja

EY –

Purwantono

Suherman

& Surja

94. TBLA Moore Moore Moore Moore Moore Moore Moore Moore Moore

105

Stephen –

Dedy

Muliadi &

rekan

Stephen –

Dedy

Muliadi &

rekan

Stephen –

mulyamin

sensi

suryanto

Stephen –

mulyamin

sensi

suryanto

Stephen –

mulyamin

sensi

suryanto

Stephen –

mulyamin

sensi

suryanto

Stephen –

mulyamin

sensi

suryanto &

Lianny

Stephen –

mulyamin

sensi

suryanto &

Lianny

Stephen –

mulyamin

sensi

suryanto &

Lianny

95. TCID Hans

Tuanakotta

Mustofa &

Halim

DELOITTE

- Osman

Ramli Satrio

& Rekan

DELOITT

E - Osman

Ramli

Satrio &

Rekan

DELOITT

E - Osman

bing Satrio

& Rekan

DELOITTE

- Osman

bing Satrio

& Rekan

DELOITTE -

Osman bing

Satrio &

Rekan

DELOITTE

- Osman

bing Satrio

& Rekan

DELOITTE -

Osman bing

Satrio &

Rekan

DELOITT

E - Osman

bing Satrio

& Eny

96. TIRA Deloitte -

Hans

Tuanakotta

Mustoffa &

Halim

EY –

Prasetio

Sarwoko &

Sandjaja

EY –

Purwanton

o Sarwoko

& Sandjaja

Jimmy

Budhi &

Rekan

Jimmy

Budhi &

Rekan

MAZARS –

Tjiendradja

ja &

handoko

tomo

MAZARS –

Tjiendradjaj

a &

handoko

tomo

MAZARS –

Tjiendradjaja

& handoko

tomo

MAZARS –

Tjiendradjaj

a &

handoko

tomo

97. TIRT Morison

Int –

Junarto

Tjahjadi

BAP

Morison Int

– Junarto

Tjahjadi

BAP

Morison

Int –

Junarto

Tjahjadi

BAP

Kanto,

Tony,

Frans &

Darmawan

Ngurah

Arya &

Rekan

Joachim

Sulistyo &

rekan

Joachim

Sulistyo &

rekan

Joachim

Sulistyo &

rekan

Pieter,

Umays &

rekan

106

98. TOTO EY –

Prasetio

Sarwoko &

Sandjaja

EY –

Prasetio

Sarwoko &

Sandjaja

EY –

Purwanto

no

Sarwoko

&

Sandjaja

EY –

Purwantono

Sarwoko &

Sandjaja

EY –

Purwantono

Sarwoko &

Sandjaja

EY –

Purwantono

Sarwoko &

Sandjaja

EY –

Purwanton

o

Suherman

& Surja

EY –

Purwantono

Suherman &

Surja

EY –

Purwantono

Suherman

& Surja

99. TRST EY –

Prasetio

Sarwoko &

Sandjaja

EY –

Prasetio

Sarwoko &

Sandjaja

EY –

Purwanto

no

Sarwoko

&

Sandjaja

EY –

Purwantono

Sarwoko &

Sandjaja

EY –

Purwantono

Sarwoko &

Sandjaja

EY –

Purwantono

Sarwoko &

Sandjaja

EY –

Purwanton

o

Suherman

& Surja

EY –

Purwantono

Suherman &

Surja

EY –

Purwantono

Suherman

& Surja

100. TSPC EY –

Prasetio

Sarwoko &

Sandjaja

EY –

Prasetio

Sarwoko &

Sandjaja

EY –

Purwanton

o Sarwoko

& Sandjaja

BDO –

Tanubrata

Sutanto &

rekan

BDO –

Tanubrata

Sutanto &

rekan

BDO –

Tanubrata

Sutanto &

rekan

BDO –

Tanubrata

Sutanto

Fahmi &

rekan

BDO –

Tanubrata

Sutanto &

rekan

BDO –

Tanubrata

Sutanto &

rekan

101. TURI PWC –

Haryanto

Sahari dan

PWC –

Haryanto

Sahari dan

PWC –

Haryanto

Sahari dan

PWC –

Haryanto

Sahari dan

PWC –

Haryanto

Sahari dan

PWC –

Tanudireja,

Wibisana &

PWC –

Tanudireja,

Wibisana &

PWC –

Tanudireja,

Wibisana &

PWC –

Tanudireja,

Wibisana &

107

Rekan Rekan Rekan Rekan Rekan rekan rekan rekan rekan

102. ULTJ Bambang

Budi

Tresno

Bambang

Budi Tresno

KBS –

Koesbandi

jah, beddy

samsi ,

setiasih

KBS –

Koesbandija

h, beddy

samsi ,

setiasih

KBS –

Koesbandija

h, beddy

samsi ,

setiasih

KBS –

Koesbandija

h, beddy

samsi ,

setiasih

KBS –

Koesbandija

h, beddy

samsi ,

setiasih

KBS –

Koesbandija

h, beddy

samsi ,

setiasih

Bambang

Budi

Trisno

103. UNTR

–

PWC –

Haryanto

Sahari dan

Rekan

PWC –

Haryanto

Sahari dan

Rekan

PWC –

Haryanto

Sahari dan

Rekan

PWC –

Haryanto

Sahari dan

Rekan

PWC –

Haryanto

Sahari dan

Rekan

PWC –

Tanudireja,

Wibisana &

rekan

PWC –

Tanudiredja,

Wibisana &

Rekan

PWC –

Tanudiredja,

Wibisana &

Rekan

PWC –

Tanudiredja

, Wibisana

& Rekan

104. UNVR PWC –

Haryanto

Sahari dan

Rekan

PWC –

Haryanto

Sahari dan

Rekan

PWC –

Haryanto

Sahari dan

Rekan

PWC –

Haryanto

Sahari dan

Rekan

PWC –

Haryanto

Sahari dan

Rekan

PWC –

Tanudireja,

Wibisana &

rekan

PWC –

Tanudireja,

Wibisana &

rekan

PWC –

Tanudireja,

Wibisana &

rekan

PWC –

Tanudireja,

Wibisana &

rekan

105. VOKS Grant

Thornton

Hendrawin

ata

Grant

Thornton

Hendrawina

ta

Grant

Thornton

Hendrawin

ata

Grant

Thornton

Hendrawina

ta

Grant

Thornton

Hendrawin

ata Gani &

Hidayat

Grant

Thornton

Hendrawinat

a Gani &

Hidayat

Grant

Thornton

Hendrawina

ta Gani &

Hidayat

RSM AAJ –

Aryanto.

Amir Jusuf ,

Mawar &

Saptoto

Grant

Thornton –

Gani

Mulyadi &

Handayani

106. YPAS Terdaftar Morison Morison Morison Rodl & Rodl &

108

2008 Internasion

al Tjahjadi,

Pradhono

&

teramihard

ja

Internasional

– Tjahjadi,

Pradhono &

teramihardja

Internasiona

l – Tjahjadi,

Pradhono &

teramihardja

Partner-

Teramihard

ja,

Pradhono &

Chandra

Partner-

Teramihardj

a, Pradhono

& Chandra

109

LAMPIRAN 2:

DATA TENUR KAP, REPUTASI KAP & ROTASI KAP

110

NO KODE

EMITEN

TENUR KAP

ROTASI KAP

KAP BIG4

2008 2009 2010 2011 2012 2008 2009 2010 2011 2012 2008 2009 2010 2011 2012

1. ADES 1 2 1 2 3 1 0 1 0 0 0 0 0 0 0

2. AISA 5 1 2 3 4 0 1 0 0 0 0 0 0 0 0

3. AKKU 2 3 1 2 1 0 0 1 0 1 0 0 0 0 0

4. AKPI 3 4 1 2 3 0 0 1 0 0 1 1 1 1 1

5. AKRA 2 3 1 2 3 0 0 1 0 0 1 1 1 1 1

6. ALMI 1 2 1 2 3 1 0 1 0 0 0 0 0 0 0

7. AMFG 1 1 2 3 4 1 1 0 0 0 1 1 1 1 1

8. APLI 5 1 2 3 1 0 1 0 0 1 0 0 0 0 1

9. ARGO 1 2 1 2 3 1 0 1 0 0 0 0 0 0 0

10. ARNA 3 4 1 2 3 0 0 1 0 0 1 1 1 1 1

11. ASGR 5 6 1 2 3 0 0 1 0 0 1 1 1 1 1

12. ASII 5 6 1 2 3 0 0 1 0 0 1 1 1 1 1

13. AUTO 2 3 1 2 3 0 0 1 0 0 1 1 1 1 1

14. BATA 3 4 1 2 3 0 0 1 0 0 1 1 1 1 1

15. BIMA 3 1 2 3 4 0 1 0 0 0 0 0 0 0 0

16. BRNA 1 2 3 1 2 1 0 0 1 0 0 0 0 0 0

111

17. BTON 2 1 2 3 4 0 1 0 0 0 1 0 0 0 0

18. BUDI 3 4 1 2 3 0 0 1 0 0 0 0 0 0 0

19. CEKA 2 3 1 2 3 0 0 1 0 0 1 1 1 1 1

20. DAVO 1 1 2 1 2 1 1 0 1 0 0 0 0 0 0

21. DLTA 2 3 4 5 1 0 0 0 0 1 1 1 1 1 1

22. DPNS 5 1 1 2 3 0 1 1 0 0 0 0 0 0 0

23. DVLA 3 4 1 2 3 0 0 1 0 0 1 1 1 1 1

24. EKAD 5 1 2 3 4 0 1 0 0 0 0 0 0 0 0

25. ERTX 3 1 2 3 4 0 1 0 0 0 0 0 0 0 0

26. ETWA 3 4 1 1 2 0 0 1 1 0 1 1 0 0 0

27. FAST 3 4 1 2 3 0 0 1 0 0 1 1 1 1 1

28. FASW 2 3 4 5 1 0 0 0 0 1 1 1 1 1 1

29. GGRM 5 1 2 3 4 0 1 0 0 0 1 1 1 1 1

30. GJTL 2 3 4 5 1 0 0 0 0 1 1 1 1 1 1

31. HDTX 1 1 2 3 1 1 1 0 0 1 0 0 0 0 0

32. HMSP 1 2 3 4 5 1 0 0 0 0 1 1 1 1 1

33. IGAR 3 1 2 3 4 0 1 0 0 0 0 0 0 0 0

34. IKAI 5 1 1 1 1 0 1 1 1 1 0 0 0 0 0

35. INAI 1 1 2 3 4 1 1 0 0 0 0 0 0 0 0

112

36. INAF 5 1 2 3 4 0 1 0 0 0 0 0 0 0 0

37. INCI 5 6 1 2 3 0 0 1 0 0 0 0 0 0 0

38. INDF 3 4 1 2 3 0 0 1 0 0 1 1 1 1 1

39. INDS 3 1 2 3 1 0 1 0 0 1 0 0 0 0 0

40. INTA 3 4 5 1 1 0 0 0 1 1 0 0 0 1 1

41. INTD 1 2 1 1 2 1 0 1 1 0 0 0 0 0 0

42. INTP 3 4 1 2 3 0 0 1 0 0 1 1 1 1 1

43. JECC 2 3 1 2 3 0 0 1 0 0 0 0 0 0 0

44. JKSW 1 2 3 1 1 1 0 0 1 1 0 0 0 0 0

45. JPRS 2 1 2 3 4 0 1 0 0 0 1 0 0 0 0

46. KAEF 3 4 1 1 2 0 0 1 1 0 0 0 0 0 0

47. KBLI 2 3 4 5 1 0 0 0 0 1 1 1 1 1 1

48. KBLM 2 1 2 3 1 0 1 0 0 1 0 0 0 0 0

49. KBRI 1 1 1 2 3 1 1 1 0 0 0 0 0 0 0

50. KDSI 2 3 1 2 3 0 0 1 0 0 0 0 0 0 0

51. KIAS 1 1 2 3 4 1 1 0 0 0 0 0 0 0 0

52. KICI 2 1 2 3 4 0 1 0 0 0 0 0 0 0 0

53. KLBF 3 4 1 2 3 0 0 1 0 0 1 1 1 1 1

54. KONI 3 4 1 2 3 0 0 1 0 0 1 1 1 1 1

113

55. LION 3 4 1 2 3 0 0 1 0 0 0 0 0 0 0

56. LMPI 1 1 2 3 4 1 1 0 0 0 0 0 0 0 0

57. LMSH 3 4 1 2 3 0 0 1 0 0 0 0 0 0 0

58. LPIN 5 1 2 3 4 0 1 0 0 0 0 0 0 0 0

59. LTLS 3 4 1 2 3 0 0 1 0 0 1 1 1 1 1

60. MDRN 3 4 1 2 3 0 0 1 0 0 1 1 1 1 1

61. MERK 1 2 3 4 5 1 0 0 0 0 1 1 1 1 1

62. MLIA 2 3 4 5 1 0 0 0 0 1 1 1 1 1 1

63. MLPL 5 1 2 3 4 0 1 0 0 0 0 0 0 0 0

64. MRAT 4 5 1 2 3 0 0 1 0 0 0 0 0 0 0

65. MTDL 2 3 4 5 1 0 0 0 0 1 1 1 1 1 1

66. MYOR 3 4 5 1 2 0 0 0 1 0 0 0 0 0 0

67. MYRX 1 1 1 2 1 1 1 1 0 1 0 0 0 0 0

68. MYTX 3 4 5 1 2 0 0 0 1 0 0 0 0 0 0

69. NIPS 1 1 1 1 2 1 1 1 1 0 0 0 0 0 0

70. PBRX 2 3 4 1 2 0 0 0 1 0 0 0 0 0 0

71. PICO 1 2 3 1 1 1 0 0 1 1 0 0 0 0 0

72. PRAS 1 2 1 1 2 1 0 1 1 0 0 0 0 0 0

73. PSDN 3 4 1 2 3 0 0 1 0 0 1 1 1 1 1

114

74. PTSP 5 1 2 3 4 0 1 0 0 0 0 0 0 0 0

75. PYFA 4 5 1 2 3 0 0 1 0 0 0 0 0 0 0

76. RDTX 5 6 1 2 3 0 0 1 0 0 0 0 0 0 0

77. RICY 3 1 2 3 4 0 1 0 0 0 0 0 0 0 0

78. RMBA 2 3 1 2 3 0 0 1 0 0 1 1 1 1 1

79. SAIP 1 2 3 4 5 1 0 0 0 0 0 0 0 0 0

80. SCCO 4 5 1 2 1 0 0 1 0 1 0 0 0 0 0

81. SCPI 2 1 2 3 4 0 1 0 0 0 1 1 1 1 1

82. SIAP 1 2 1 2 3 1 0 1 0 0 0 0 0 0 0

83. SIMA 2 1 1 2 3 0 1 1 0 0 0 0 0 0 0

84. SKLT 3 1 2 3 4 0 1 0 0 0 0 0 0 0 0

85. SMAR 3 4 5 1 2 0 0 0 1 0 0 0 0 0 0

86. SMCB 3 4 1 2 3 0 0 1 0 0 1 1 1 1 1

87. SMGR 2 3 1 2 3 0 0 1 0 0 1 1 1 1 1

88. SMSM 1 2 3 1 2 1 0 0 1 0 0 0 0 0 0

89. SPMA 5 1 2 3 4 0 1 0 0 0 0 0 0 0 0

90. SQBI 2 3 1 2 3 0 0 1 0 0 1 1 1 1 1

91. SRSN 3 1 2 3 4 0 1 0 0 0 0 0 0 0 0

92. STTP 4 1 2 1 2 0 1 0 1 0 0 0 0 0 0

115

93. SULI 3 4 1 2 3 0 0 1 0 0 1 1 1 1 1

94. TBLA 3 4 1 2 3 0 0 1 0 0 0 0 0 0 0

95. TCID 2 3 4 5 1 0 0 0 0 1 1 1 1 1 1

96. TIRA 2 1 2 3 4 0 1 0 0 0 0 0 0 0 0

97. TIRT 1 1 2 3 1 1 1 0 0 1 0 0 0 0 0

98. TOTO 3 4 1 2 3 0 0 1 0 0 1 1 1 1 1

99. TRST 3 4 1 2 3 0 0 1 0 0 1 1 1 1 1

100. TSPC 2 3 1 2 3 0 0 1 0 0 0 0 0 0 0

101. TURI 5 1 2 3 4 0 1 0 0 0 1 1 1 1 1

102. ULTJ 3 4 5 6 1 0 0 0 0 1 0 0 0 0 0

103. UNTR 5 1 2 3 4 0 1 0 0 0 1 1 1 1 1

104. UNVR 5 1 2 3 4 0 1 0 0 0 1 1 1 1 1

105. VOKS 1 2 3 1 1 1 0 0 1 1 0 0 0 0 0

106. YPAS 1 2 3 1 2 1 0 0 1 0 0 0 0 0 0

116

LAMPIRAN 3:

DATA PENELITIAN

117

No Tahun Emiten DAC Tenure BIG4 Rotation LEV Growth Size

1 2008 ADES 0.37936 1 0 1 0.71949 2.56 12.1282

2 2008 AISA 0.1672 5 0 0 0.61548 1.81 13.8323

3 2008 AKKU 0.08309 2 0 0 0.38338 0.44 10.6656

4 2008 AKPI 0.11819 3 1 0 0.52252 0.39 14.3128

5 2008 AKRA 0.07002 2 1 0 0.59863 1.4 15.3996

6 2008 ALMI 0.10768 1 0 1 0.7337 0.69 14.3082

7 2008 AMFG 0.06702 1 1 1 0.24876 0.35 14.5052

8 2008 APLI 0.11263 5 0 0 0.54549 0.52 12.5285

9 2008 ARGO 0.12264 1 0 1 0.93477 3.88 14.3603

10 2008 ARNA 0.07413 3 1 0 0.60891 1.26 13.5091

11 2008 ASGR 0.07129 5 1 0 0.60422 0.81 13.6424

12 2008 ASII 0.00919 5 1 0 0.49744 1.29 18.2067

13 2008 AUTO 0.17994 2 1 0 0.29912 1.02 15.1971

14 2008 BATA 0.32122 3 1 0 0.32043 0.98 12.904

15 2008 BIMA 0.06795 3 0 0 2.99471 -0.36 11.585

16 2008 BRNA 0.12909 1 0 1 0.53566 0.25 12.9777

17 2008 BTON 0.39704 2 1 0 0.78342 1.09 11.1635

18 2008 BUDI 0.12891 3 0 0 0.62143 0.79 14.3401

19 2008 CEKA 0.15397 2 1 0 0.61279 0.89 13.3124

20 2008 DAVO 0.12836 1 0 1 0.81388 1.07 15.102

21 2008 DLTA 0.03396 2 1 0 0.24963 0.62 13.4564

22 2008 DPNS 0.05207 5 0 0 12.8849 0.99 11.868

23 2008 DVLA 0.0015 3 1 0 0.20357 1.06 13.3656

24 2008 EKAD 0.06961 5 0 0 0.43239 1.37 11.8548

25 2008 ERTX 0.21508 3 0 0 1.72943 -0.15 12.0392

26 2008 ETWA 2.24832 3 1 0 0.40255 0.38 12.9422

27 2008 FAST 0.14196 3 1 0 0.3851 2.87 13.5731

28 2008 FASW 0.07402 2 1 0 0.64829 2.88 15.1288

29 2008 GGRM 0.22613 5 1 0 0.35532 0.53 16.9966

30 2008 GJTL 0.04904 2 1 0 0.81071 0.42 15.9804

31 2008 HDTX 0.00165 1 0 1 0.56366 1.12 14.0413

32 2008 HMSP 0.16121 1 1 1 0.50103 4.41 16.5964

33 2008 IGAR 0.05116 3 0 0 0.23798 0.32 12.6306

34 2008 IKAI 0.04893 5 0 0 0.55846 2.92 13.5728

35 2008 INAI 0.03639 1 0 1 0.87692 0.25 13.3413

36 2008 INAF 0.04288 5 0 0 0.69118 0.52 13.7807

118

37 2008 INCI 0.08442 5 0 0 0.0904 0.1 12.0748

38 2008 INDF 0.00616 3 1 0 0.66758 0.95 17.4942

39 2008 INDS 0.09373 3 0 0 0.88152 0.41 13.7302

40 2008 INTA 0.93088 3 0 0 0.71103 0.31 13.9441

41 2008 INTD 0.00425 1 0 1 1.96196 -0.45 10.5366

42 2008 INTP 0.16732 3 1 0 0.24498 1.99 16.2391

43 2008 JECC 0.07383 2 0 0 0.87052 0.51 13.4201

44 2008 JKSW 0.52741 1 0 1 23.6904 -0.03 10.3204

45 2008 JPRS 0.15857 2 1 0 0.32446 0.09 12.8976

46 2008 KAEF 0.04756 3 0 0 0.94004 0.45 14.1841

47 2008 KBLI 0.05405 2 1 0 0.65724 0.96 13.3167

48 2008 KBLM 0.04422 2 0 0 0.50948 0.6 13.037

49 2008 KBRI 0.01388 1 0 1 0.54319 2.65 13.933

50 2008 KDSI 0.05418 2 0 0 0.53031 0.17 13.0934

51 2008 KIAS 0.12006 1 0 1 0.85295 21.07 13.6301

52 2008 KICI 0.17405 2 0 0 0.2357 0.21 11.3646

53 2008 KLBF 0.10862 3 1 0 0.23826 1.12 15.5566

54 2008 KONI 0.16331 3 1 0 0.68689 0.42 10.8885

55 2008 LION 0.13338 3 0 0 0.20515 0.79 12.4417

56 2008 LMPI 0.05148 1 0 1 0.29847 0.18 13.2358

57 2008 LMSH 0.18114 3 0 0 0.3886 0.91 11.0347

58 2008 LPIN 0.01668 5 0 0 0.54819 0.24 12.1169

59 2008 LTLS 0.10306 3 1 0 0.71125 0.52 15.0668

60 2008 MDRN 0.15783 3 1 0 0.59856 0.54 13.5809

61 2008 MERK 0.01546 1 1 1 0.12728 2.43 12.8349

62 2008 MLIA 0.11614 2 1 0 2.33121 -0.06 15.1328

63 2008 MLPL 0.11747 5 0 0 0.72633 0.22 16.2493

64 2008 MRAT 0.05659 4 0 0 0.14416 0.22 12.7793

65 2008 MTDL 0.11373 2 1 0 0.6743 0.46 14.0692

66 2008 MYOR 0.10296 3 0 0 0.56323 0.7 14.8881

67 2008 MYRX 0.52489 1 0 1 72.7397 -1.62 7.71065

68 2008 MYTX 0.02284 3 0 0 0.9516 12.7 14.593

69 2008 NIPS 0.2252 1 0 1 0.62057 0.24 12.6916

70 2008 PBRX 0.10656 2 0 0 0.89645 0.55 13.7671

71 2008 PICO 0.14819 1 0 1 0.74362 1.62 13.2854

72 2008 PRAS 0.07476 1 0 1 0.79336 0.61 13.2273

119

73 2008 PSDN 0.0625 3 1 0 0.52552 1.55 12.5671

74 2008 PTSP 0.1703 5 0 0 1.26712 18.36 11.3115

75 2008 PYFA 0.21708 4 0 0 0.29821 0.39 11.4994

76 2008 RDTX 0.15753 5 0 0 0.2576 0.81 13.2724

77 2008 RICY 0.04054 3 0 0 0.49813 0.49 13.3782

78 2008 RMBA 0.23737 2 1 0 0.61167 2.02 15.3097

79 2008 SAIP 0.01731 1 0 1 1.45434 -0.57 14.7411

80 2008 SCCO 0.21426 4 0 0 0.68405 0.84 13.9349

81 2008 SCPI 0.13727 2 1 0 0.95816 4.46 12.2037

82 2008 SIAP 0.20428 1 0 1 0.37244 0.94 11.8651

83 2008 SIMA 0.00367 2 0 0 0.54376 0.31 11.1014

84 2008 SKLT 0.05475 3 0 0 0.49917 0.62 12.2111

85 2008 SMAR 0.12918 3 0 0 0.52339 1.06 16.1207

86 2008 SMCB 0.06116 3 1 0 0.70398 1.72 15.8535

87 2008 SMGR 0.16188 2 1 0 0.22911 3.07 16.1766

88 2008 SMSM 0.09047 1 0 1 0.36707 1.71 13.7427

89 2008 SPMA 0.08118 5 0 0 0.57708 0.2 14.2633

90 2008 SQBI 0.10553 2 1 0 0.27204 2.48 12.5938

91 2008 SRSN 0.03604 3 0 0 0.50872 3.09 12.8814

92 2008 STTP 0.09043 4 0 0 0.42012 0.54 13.3483

93 2008 SULI 0.01585 3 1 0 0.82763 0.7 14.5902

94 2008 TBLA 0.08216 3 0 0 0.67142 0.89 14.846

95 2008 TCID 0.0285 2 1 0 0.10389 1.35 13.7221

96 2008 TIRA 0.02328 2 0 0 0.64984 1.23 12.3396

97 2008 TIRT 0.13416 1 0 1 0.7693 0.39 13.2485

98 2008 TRST 0.04138 3 1 0 0.51948 0.45 14.5851

99 2008 TSPC 0.04655 3 1 0 0.22107 0.81 14.9031

100 2008 TOTO 0.06117 2 0 0 0.64777 1.09 13.8462

101 2008 TURI 0.11019 5 1 0 0.71406 1.02 15.0918

102 2008 ULTJ 0.35608 3 0 0 0.33456 2.04 14.3698

103 2008 UNTR 0.10322 5 1 0 0.50968 1.32 16.9444

104 2008 UNVR 0.07625 5 1 0 0.52238 19.2 15.688

105 2008 VOKS 0.00709 1 0 1 0.72453 0.79 13.9683

106 2008 YPAS 0.11876 1 0 1 0.34373 1.16 12.1038

107 2009 ADES 0.0411 2 0 0 0.61736 5.53 12.0911

108 2009 AISA 0.02537 1 0 1 0.58526 1.4 14.2658

120

109 2009 AKKU 0.3354 3 0 0 0.39957 1.77 10.3888

110 2009 AKPI 0.05059 4 1 0 0.47648 0.53 14.2778

111 2009 AKRA 0.06273 3 1 0 0.63248 2.11 15.6171

112 2009 ALMI 0.11206 2 0 0 0.68813 0.39 14.2086

113 2009 AMFG 0.19472 1 1 1 0.22464 0.29 14.4948

114 2009 APLI 0.04774 1 0 1 0.48533 0.52 12.6194

115 2009 ARGO 0.02809 2 0 0 0.97487 11.88 14.1947

116 2009 ARNA 0.04857 4 1 0 0.5766 0.8 13.6203

117 2009 ASGR 0.24955 6 1 0 0.50837 1.12 13.5604

118 2009 ASII 0.01892 6 1 0 0.44982 3.52 18.3035

119 2009 AUTO 0.04512 3 1 0 0.27176 1.38 15.3513

120 2009 BATA 0.08233 4 1 0 0.2768 1.55 12.9401

121 2009 BIMA 0.03829 1 0 1 3.12933 -0.38 11.4604

122 2009 BRNA 1.13946 2 0 0 0.40607 0.46 13.1367

123 2009 BTON 0.13732 1 0 1 0.9261 0.77 11.1531

124 2009 BUDI 0.09572 4 0 0 0.51014 1.11 14.2848

125 2009 CEKA 0.1212 3 1 0 0.46932 1.47 13.2509

126 2009 DAVO 0.25406 1 0 1 0.84072 1.39 14.8473

127 2009 DLTA 0.0723 3 1 0 0.21147 1.68 13.5416

128 2009 DPNS 0.13751 1 0 1 10.7107 1.41 11.8675

129 2009 DVLA 0.08943 4 1 0 0.29184 1.54 13.5717

130 2009 EKAD 0.11502 1 0 1 0.46154 1.01 12.0144

131 2009 ERTX 0.26713 1 0 1 2.61726 -0.05 11.4904

132 2009 ETWA 0.00815 4 1 0 0.50574 0.75 13.1915

133 2009 FAST 0.28281 4 1 0 0.38631 3.63 13.8561

134 2009 FASW 0.17122 3 1 0 0.56838 2.5 15.116

135 2009 GGRM 0.00753 1 1 1 0.32494 2.27 17.1199

136 2009 GJTL 0.03137 3 1 0 0.69915 0.55 15.999

137 2009 HDTX 0.02851 1 0 1 0.49766 0.66 13.9014

138 2009 HMSP 0.04871 2 1 0 0.40925 4.36 16.69

139 2009 IGAR 0.04235 1 0 1 0.19114 0.7 12.6692

140 2009 IKAI 0.06653 1 0 1 0.59388 2.34 13.5475

141 2009 INAI 0.17006 1 0 1 0.85166 0.53 13.0614

142 2009 INAF 0.03754 1 0 1 0.44528 0.86 13.779

143 2009 INCI 0.16873 6 0 0 0.0541 0.06 11.9676

144 2009 INDF 0.00859 4 1 0 0.61627 3.07 17.5139

121

145 2009 INDS 0.17246 1 0 1 0.73325 0.28 13.3393

146 2009 INTA 0.16869 4 0 0 0.58189 0.83 13.9743

147 2009 INTD 0.09051 2 0 0 2.05432 -0.46 10.4651

148 2009 INTP 0.04399 4 1 0 0.19373 4.72 16.4015

149 2009 JECC 0.03966 3 0 0 0.82543 0.72 13.2834

150 2009 JKSW 0.11972 2 0 0 1.08034 -0.03 12.5097

151 2009 JPRS 0.01197 1 0 1 0.23241 0.15 12.7769

152 2009 KAEF 0.01794 4 0 0 1.08026 0.71 14.2639

153 2009 KBLI 0.07811 3 1 0 0.52186 0.98 13.1036

154 2009 KBLM 0.03532 1 0 1 0.36943 0.57 12.7793

155 2009 KBRI 0.02797 1 0 1 0.51429 2.51 13.9095

156 2009 KDSI 0.01738 3 0 0 0.56664 0.26 13.2189

157 2009 KIAS 0.05821 1 0 1 0.8367 7 14.0935

158 2009 KICI 0.15948 1 0 1 0.27997 0.17 11.3419

159 2009 KLBF 0.07595 4 1 0 0.26078 3.06 15.6846

160 2009 KONI 0.58685 4 1 0 0.76137 0.25 11.4416

161 2009 LION 0.09576 4 0 0 0.16054 0.48 12.5112

162 2009 LMPI 0.02748 1 0 1 0.02703 0.54 13.2005

163 2009 LMSH 0.15282 4 0 0 0.45458 0.58 11.1959

164 2009 LPIN 0.0152 1 0 1 0.32699 0.25 11.8343

165 2009 LTLS 0.25142 4 1 0 0.68977 0.77 14.9408

166 2009 MDRN 0.0658 4 1 0 0.57377 0.47 13.5581

167 2009 MERK 0.15161 2 1 0 0.18385 5.06 12.9807

168 2009 MLIA 0.23052 3 1 0 2.08689 -0.12 14.9906

169 2009 MLPL 0.08909 1 0 1 0.70994 0.26 16.2894

170 2009 MRAT 0.02905 5 0 0 0.13459 0.53 12.8094

171 2009 MTDL 0.20962 3 1 0 0.61732 0.55 13.8729

172 2009 MYOR 0.02675 4 0 0 0.49991 2.18 14.9931

173 2009 MYRX 0.04709 1 0 1 0.16323 -1.78 13.7113

174 2009 MYTX 0.06103 4 0 0 0.95428 3.35 14.4052

175 2009 NIPS 0.02631 1 0 1 0.59614 0.23 12.6587

176 2009 PBRX 0.10992 3 0 0 0.83887 0.46 13.6165

177 2009 PICO 0.03731 2 0 0 0.69861 0.76 13.2042

178 2009 PRAS 0.4551 2 0 0 0.81332 0.89 12.9497

179 2009 PSDN 0.08115 4 1 0 0.50861 1.26 12.776

180 2009 PTSP 0.18907 1 0 1 1.13234 3.62 11.4202

122

181 2009 PYFA 0.20518 5 0 0 0.26929 0.81 11.5123

182 2009 RDTX 0.07376 6 0 0 0.18032 0.71 13.3865

183 2009 RICY 0.10476 1 0 1 0.45422 0.39 13.3042

184 2009 RMBA 0.03646 3 1 0 0.52045 2.49 15.4036

185 2009 SAIP 0.11752 2 0 0 1.33597 -0.48 14.6967

186 2009 SCCO 0.15922 5 0 0 0.6403 0.72 13.8574

187 2009 SCPI 0.02905 1 1 1 0.90464 7.14 12.2369

188 2009 SIAP 0.05265 2 0 0 0.36397 0.56 11.9011

189 2009 SIMA 0.11682 1 0 1 0.62139 0.63 10.8861

190 2009 SKLT 0.03515 1 0 1 0.42161 0.91 12.1868

191 2009 SMAR 0.05071 4 0 0 0.51517 1.53 16.1389

192 2009 SMCB 0.09088 4 1 0 0.54356 3.58 15.7986

193 2009 SMGR 0.08718 3 1 0 0.20332 4.39 16.3767

194 2009 SMSM 0.15673 2 0 0 0.42202 2.17 13.7554

195 2009 SPMA 0.04411 1 0 1 0.51923 0.44 14.175

196 2009 SQBI 0.02557 3 1 0 0.17397 5.32 12.6727

197 2009 SRSN 0.10858 1 0 1 0.47213 1.85 12.9331

198 2009 STTP 0.10714 1 0 1 0.26281 0.81 13.2153

199 2009 SULI 0.03676 4 1 0 0.86361 2.1 14.5134

200 2009 TBLA 0.18722 4 0 0 0.6851 1.43 14.8402

201 2009 TCID 0.07144 3 1 0 0.11444 1.85 13.8101

202 2009 TIRA 0.13029 1 0 1 0.58904 1.3 12.215

203 2009 TIRT 0.06856 1 0 1 0.77183 0.5 13.3501

204 2009 TRST 0.08956 4 1 0 0.40367 0.54 14.4703

205 2009 TSPC 0.03906 4 1 0 0.25119 1.36 14.9982

206 2009 TOTO 0.05651 3 0 0 0.47702 0.8 13.8263

207 2009 TURI 0.0107 1 1 1 0.43513 2.43 14.3869

208 2009 ULTJ 0.01752 4 0 0 0.31059 1.41 14.3652

209 2009 UNTR 0.07632 1 1 1 0.42835 3.72 17.0103

210 2009 UNVR 0.03441 1 1 1 0.50453 22.77 15.8284

211 2009 VOKS 0.00589 2 0 0 0.68644 0.91 14.029

212 2009 YPAS 0.00359 2 0 0 0.35297 3.02 12.1607

213 2010 ADES 0.18211 1 0 1 0.6922 9.57 12.69

214 2010 AISA 0.02458 2 0 0 0.69536 2.15 14.4766

215 2010 AKKU 0.08739 1 0 1 0.4775 2 10.2534

216 2010 AKPI 0.05663 1 1 1 0.46918 0.93 14.0763

123

217 2010 AKRA 0.0793 1 1 1 0.62706 2.23 15.8523

218 2010 ALMI 0.02884 1 0 1 0.66373 0.51 14.2237

219 2010 AMFG 0.16716 2 1 0 0.22327 0.29 14.6795

220 2010 APLI 0.07604 2 0 0 0.31494 0.59 12.7217

221 2010 ARGO 0.1567 1 0 1 0.85163 2.06 14.1719

222 2010 ARNA 0.08358 1 1 1 0.52464 1.28 13.6799

223 2010 ASGR 0.23903 1 1 1 0.52918 1.99 13.7978

224 2010 ASII 0.06273 1 1 1 0.47997 3.76 18.5416

225 2010 AUTO 0.12328 1 1 1 0.26544 2.62 15.5357

226 2010 BATA 0.11238 1 1 1 0.31542 2.65 13.0904

227 2010 BIMA 0.00901 2 0 0 3.21 -0.4 11.3768

228 2010 BRNA 0.97643 3 0 0 0.59346 0.99 13.2193

229 2010 BTON 0.09733 2 0 0 0.18514 0.84 11.4056

230 2010 BUDI 0.17391 1 0 1 0.59213 1.03 14.4923

231 2010 CEKA 0.16477 1 1 1 0.63696 1.06 13.6535

232 2010 DAVO 0.04203 2 0 0 0.66209 0.64 14.8654

233 2010 DLTA 0.04329 4 1 0 0.16261 3.24 13.471

234 2010 DPNS 0.01133 1 0 1 0.27517 1.12 12.0764

235 2010 DVLA 0.02329 1 1 1 0.24998 2.05 13.6578

236 2010 EKAD 0.1009 2 0 0 0.38769 1.14 12.2282

237 2010 ERTX 0.177 2 0 0 2.78815 -0.03 11.6555

238 2010 ETWA 0.2376 1 0 1 0.43193 0.74 13.187

239 2010 FAST 0.14026 1 1 1 0.26436 5.12 14.0274

240 2010 FASW 0.28167 4 1 0 0.5972 3.93 15.3185

241 2010 GGRM 0.01226 2 1 0 0.30647 3.63 17.2411

242 2010 GJTL 0.07652 4 1 0 0.65997 2.27 16.1546

243 2010 HDTX 0.06734 2 0 0 0.45913 0.7 13.8297

244 2010 HMSP 0.00765 3 1 0 0.5023 12.08 16.8372

245 2010 IGAR 0.10773 2 0 0 0.15606 0.92 12.7584

246 2010 IKAI 0.08174 1 0 1 0.47207 0.35 13.3751

247 2010 INAI 0.05906 2 0 0 0.7951 0.72 12.8714

248 2010 INAF 0.03042 2 0 0 0.79739 0.79 13.5062

249 2010 INCI 0.19513 1 0 1 0.04134 0.04 11.8058

250 2010 INDF 0.07794 1 1 1 0.4743 1.72 17.6715

251 2010 INDS 0.17977 2 0 0 0.70524 1.74 13.5549

252 2010 INTA 0.07019 5 0 0 0.73282 12.11 14.3071

124

253 2010 INTD 0.13306 1 0 1 0.78594 5.45 10.6593

254 2010 INTP 0.06829 1 1 1 0.14633 4.48 16.5464

255 2010 JECC 0.05295 1 0 1 0.82435 0.95 13.2393

256 2010 JKSW 0.06651 3 0 0 5.19591 -0.06 11.7675

257 2010 JPRS 0.00972 2 0 0 0.27025 0.29 12.927

258 2010 KAEF 0.00984 1 0 1 0.3278 0.79 14.3207

259 2010 KBLI 0.07357 4 1 0 0.50887 0.49 13.2956

260 2010 KBLM 0.03583 2 0 0 0.4355 0.54 12.9072

261 2010 KBRI 0.42621 1 0 1 0.18261 1.22 13.5749

262 2010 KDSI 0.01082 1 0 1 0.54182 0.37 13.2316

263 2010 KIAS 0.04585 2 0 0 0.73952 2.39 14.0515

264 2010 KICI 0.00849 2 0 0 0.256 0.4 11.3614

265 2010 KLBF 0.02645 1 1 1 0.17922 5.72 15.7661

266 2010 KONI 0.08272 1 1 1 0.7219 0.32 11.3485

267 2010 LION 0.01267 1 0 1 0.14469 0.96 12.6245

268 2010 LMPI 0.06468 2 0 0 0.34031 0.68 13.3194

269 2010 LMSH 0.01711 1 0 1 0.40171 0.98 11.267

270 2010 LPIN 0.04194 2 0 0 0.29152 0.62 11.9246

271 2010 LTLS 0.10337 1 1 1 0.71584 0.61 15.094

272 2010 MDRN 0.02826 1 1 1 0.53571 4.04 13.5844

273 2010 MERK 0.02647 3 1 0 0.16503 5.95 12.9826

274 2010 MLIA 0.19279 4 1 0 1.10706 -1.15 15.3267

275 2010 MLPL 0.10024 2 0 0 0.4399 0.34 16.4558

276 2010 MRAT 0.04406 1 0 1 0.12638 0.82 12.8645

277 2010 MTDL 0.17519 4 1 0 0.61843 0.76 13.7592

278 2010 MYOR 0.00385 5 0 0 0.53624 4.04 15.2969

279 2010 MYRX 0.02603 1 0 1 1.8392 -9.29 11.7997

280 2010 MYTX 0.11804 5 0 0 0.90046 1.59 14.4483

281 2010 NIPS 0.04653 1 0 1 0.56112 0.54 12.7296

282 2010 PBRX 0.0502 4 0 0 0.81115 4.25 13.6959

283 2010 PICO 0.00903 3 0 0 0.69214 0.62 13.254

284 2010 PRAS 0.33018 1 0 1 0.7072 0.43 13.0433

285 2010 PSDN 0.0379 1 1 1 0.53326 0.6 12.9351

286 2010 PTSP 0.09073 2 0 0 0.62171 1.66 11.5992

287 2010 PYFA 0.0036