1.

Daftar Nama Perusahaan Property and Real Estate Listed BEI Tahun 2012-2016

Tahun
No. Kode Nama Perusahaan
2012 2013 2014 2015 2016
1 APLN Agung Podomoro Land Tbk √ √ √ √ √
2 ASRI Alam Sutera Realty Tbk √ √ √ √ √
3 BAPA Bekasi Asri Pemula Tbk √ √ √ √ √
4 BEST Bekasi Fajar Industrial Estate Tbk √ √ √ √ √
5 BIPP Bhuwanatala Indah Permai Tbk √ √ √ √ √
6 BKDP Bukit Darmo Property Tbk √ √ √ √ √
7 BKSL Sentul City Tbk √ √ √ √ √
8 BSDE Bumi Serpong Damai Tbk √ √ √ √ √
9 COWL Cowell Development Tbk √ √ √ √ √
10 CTRA Ciputra Development Tbk √ √ √ √ √
11 DART Duta Anggada Realty Tbk √ √ √ √ √
12 DILD Intiland Development Tbk √ √ √ √ √
13 DUTI Duta Pertiwi Tbk √ √ √ √ √
14 ELTY Bakrieland Development Tbk √ √ √ √ √
15 EMDE Megapolitan Developments Tbk √ √ √ √ √
16 FMII Fortune Mate Indonesia Tbk √ √ √ √ √
17 GAMA Gading Development Tbk √ √ √ √ √
18 GMTD Gowa Makassar Tourism Development Tbk √ √ √ √ √
19 GPRA Perdana Gapuraprima Tbk √ √ √ √ √
20 GWSA Greenwood Sejahtera Tbk √ √ √ √ √
21 JIHD Jakarta International Hotels Dan Development Tbk √ √ √ √ √
 1. Daftar Nama Perusahaan Property and Real Estate Listed BEI Tahun 2012-2016 (Lanjutan)
22 JRPT Jaya Real Property Tbk √ √ √ √ √
23 KIJA Kawasan Industri Jababeka Tbk √ √ √ √ √
24 KPIG MNC Land Tbk √ √ √ √ √
25 LAMI Lamicitra Nusantara Tbk √ √ √ √ √
26 LCGP Eureka Prima Jakarta Tbk √ √ √ √ √
27 LPCK Lippo Cikarang Tbk √ √ √ √ √
28 LPKR Lippo Karawaci Tbk √ √ √ √ √
29 MDLN Modernland Realty Ltd Tbk √ √ √ √ √
30 MKPI Metropolitan Kentjana Tbk √ √ √ √ √
31 MTLA Metropolitan Land Tbk √ √ √ √ √
32 MTSM Metro Realty Tbk √ √ √ √ √
33 MYRX Hanson International Tbk √ √ √ √ √
34 NIRO Nirvana Development Tbk √ √ √ √ √
35 OMRE Indonesia Prima Property Tbk √ √ √ √ √
36 PLIN Plaza Indonesia Realty √ √ √ √ √
37 PUDP Pudjiati Prestige Tbk √ √ √ √ √
38 PWON Pakuwon Jati Tbk √ √ √ √ √
39 RBMS Ristia Bintang Mahkotasejati Tbk √ √ √ √ √
40 RDTX Roda Vivatex Tbk √ √ √ √ √
41 RODA Pikko Land Development Tbk √ √ √ √ √
42 SCBD Danayasa Arthatama Tbk. √ √ √ √ √
43 SMDM Suryamas Dutamakmur Tbk √ √ √ √ √
44 SMRA Summarecon Agung Tbk √ √ √ √ √
Sumber, data sekunder 2018
2. Data Sampel Penelitian

No. Kode Nama Perusahaan

1 BAPA PT. Bekasi Asri Pemula Tbk.
2 DART PT. Duta Anggada Realty Tbk.
3 DILD PT. Intiland Development Tbk.
4 FMII PT. Fortune Mate Indonesia Tbk.
5 GAMA PT. Gading Development Tbk.
6 GPRA PT. Perdana Gapuraprima Tbk.
7 GWSA PT. Greenwood Sejahtera Tbk.
8 JIHD PT. Jakarta International Hotels & Development Tbk.
9 KIJA PT. Kawasan Industrial Jababeka Tbk.
10 LAMI PT. Lamicitra Nusantara Tbk.
11 MKPI PT. Metropolitan Kentjana Tbk.
12 OMRE PT. Indonesia Prima Property Tbk.
13 SCBD PT. Danayasa Arthatama Tbk.
14 NIRO PT. Nirvana Development Tbk.
Sumber, data sekunder 2018
3. Data Variabel Penelitian, Audit Timeliness dan Ukuran Perusahaan

Y X1
No Tahun Kode Nama Emiten Ukuran Perusahaan
AT_LN UP_LN
(Total Asset)
1 2012 BAPA PT. Bekasi Asri Pemula Tbk. 91
159.093.151.873 11,20
2 2012 DART PT. Duta Anggada Realty Tbk. 87
4.293.161.447.000 12,63
3 2012 DILD PT. Intiland Development Tbk. 90
6.091.751.240.542 12,78
4 2012 FMII PT. Fortune Mate Indonesia Tbk. 91
355.112.249.519 11,55
5 2012 GAMA PT. Gading Development Tbk. 100
1.233.713.600.734 12,09
6 2012 GPRA PT. Perdana Gapuraprima Tbk. 92
1.310.251.294.004 12,12
7 2012 GWSA PT. Greenwood Sejahtera Tbk. 91
2.074.853.325.402 12,32
PT. Jakarta International Hotels & Development
8 2012 JIHD 85
Tbk. 1.310.251.294.004 12,12
9 2012 KIJA PT. Kawasan Industrial Jababeka Tbk. 106
2.074.853.325.402 12,32
10 2012 LAMI PT. Lamicitra Nusantara Tbk. 100
4.454.535.086.000 12,65
 2. Data Variabel Penelitian, Audit Timeliness dan Ukuran Perusahaan (Lanjutan)

11 2012 MKPI PT. Metropolitan Kentjana Tbk. 91

7.077.817.870.077 12,85
12 2012 OMRE PT. Indonesia Prima Property Tbk. 87
598.919.130.000 11,78
13 2012 SCBD PT. Danayasa Arthatama Tbk. 89
3.558.903.785.000 12,55
14 2012 NIRO PT. Nirvana Development Tbk. 92
2.710.016.957.154 12,43
15 2013 BAPA PT. Bekasi Asri Pemula Tbk. 102
175.635.233.972 11,24
16 2013 DART PT. Duta Anggada Realty Tbk. 92
4.768.449.638.000 12,68
17 2013 DILD PT. Intiland Development Tbk. 91
7.526.470.401.005 12,88
18 2013 FMII PT. Fortune Mate Indonesia Tbk. 89
429.979.371.877 11,63
19 2013 GAMA PT. Gading Development Tbk. 119
1.290.583.599.639 12,11
20 2013 GPRA PT. Perdana Gapuraprima Tbk. 100
1.322.646.538.409 12,12
2.Data Variabel Penelitian, Audit Timeliness dan Ukuran Perusahaan (Lanjutan)

21 2013 GWSA PT. Greenwood Sejahtera Tbk. 91

2.045.701.784.445 12,31
PT. Jakarta International Hotels & Development
22 2013 JIHD 100
Tbk. 6.463.220.155.000 12,81
23 2013 KIJA PT. Kawasan Industrial Jababeka Tbk. 91
5.025.541.301.117 12,70
24 2013 LAMI PT. Lamicitra Nusantara Tbk. 91
612.074.767.000 11,79
25 2013 MKPI PT. Metropolitan Kentjana Tbk. 115
2.838.815.438.871 12,45
26 2013 OMRE PT. Indonesia Prima Property Tbk. 92
822.190.160.767 11,91
27 2013 SCBD PT. Danayasa Arthatama Tbk. 91
5.550.429.288.000 12,74
28 2013 NIRO PT. Nirvana Development Tbk. 106
2.955.009.137.912 12,47
29 2014 BAPA PT. Bekasi Asri Pemula Tbk. 95
176.171.620.663 11,25
30 2014 DART PT. Duta Anggada Realty Tbk. 103
5.114.273.658.000 12,71
2.Data Variabel Penelitian, Audit Timeliness dan Ukuran Perusahaan (Lanjutan)

31 2014 DILD PT. Intiland Development Tbk. 86

9.004.884.010.541 12,95
32 2014 FMII PT. Fortune Mate Indonesia Tbk. 83
459.446.166.175 11,66
33 2014 GAMA PT. Gading Development Tbk. 86
1.390.092.733.576 12,14
34 2014 GPRA PT. Perdana Gapuraprima Tbk. 109
1.517.576.344.888 12,18
35 2014 GWSA PT. Greenwood Sejahtera Tbk. 100
2.092.661.995.500 12,32
PT. Jakarta International Hotels & Development
36 2014 JIHD 118
Tbk. 6.484.787.205.000 12,81
37 2014 KIJA PT. Kawasan Industrial Jababeka Tbk. 91
5.152.157.377.462 12,71
38 2014 LAMI PT. Lamicitra Nusantara Tbk. 90
631.395.742.000 11,80
39 2014 MKPI PT. Metropolitan Kentjana Tbk. 98
4.316.214.269.222 12,64
40 2014 OMRE PT. Indonesia Prima Property Tbk. 100
815.338.709.481 11,91
2.Data Variabel Penelitian, Audit Timeliness dan Ukuran Perusahaan (Lanjutan)

41 2014 SCBD PT. Danayasa Arthatama Tbk. 91

5.569.183.172.000 12,75
42 2014 NIRO PT. Nirvana Development Tbk. 87
3.037.200.775.668 12,48
43 2015 BAPA PT. Bekasi Asri Pemula Tbk. 90
175.743.601.667 11,24
44 2015 DART PT. Duta Anggada Realty Tbk. 99
5.739.863.241.000 12,76
45 2015 DILD PT. Intiland Development Tbk. 100
10.288.572.076.882 13,01
46 2015 FMII PT. Fortune Mate Indonesia Tbk. 91
584.000.531.156 11,77
47 2015 GAMA PT. Gading Development Tbk. 87
1.336.562.720.363 12,13
48 2015 GPRA PT. Perdana Gapuraprima Tbk. 90
1.574.174.572.164 12,20
49 2015 GWSA PT. Greenwood Sejahtera Tbk. 91
6.805.277.762.308 12,83
PT. Jakarta International Hotels & Development
50 2015 JIHD 100
Tbk. 6.470.222.705.000 12,81
2.Data Variabel Penelitian, Audit Timeliness dan Ukuran Perusahaan (Lanjutan)

51 2015 KIJA PT. Kawasan Industrial Jababeka Tbk. 87

6.645.564.014.345 12,82
52 2015 LAMI PT. Lamicitra Nusantara Tbk. 87
640.519.368.000 11,81
53 2015 MKPI PT. Metropolitan Kentjana Tbk. 90
5.709.371.372.467 12,76
54 2015 OMRE PT. Indonesia Prima Property Tbk. 90
3.718.676.302.822 12,57
55 2015 SCBD PT. Danayasa Arthatama Tbk. 100
5.566.425.030.000 12,75
56 2015 NIRO PT. Nirvana Development Tbk. 87
3.138.623.297.753 12,50
57 2016 BAPA PT. Bekasi Asri Pemula Tbk. 79
179.260.878.116 11,25
58 2016 DART PT. Duta Anggada Realty Tbk. 86
6.066.257.596.000 12,78
59 2016 DILD PT. Intiland Development Tbk. 83
11.840.059.936.442 13,07
60 2016 FMII PT. Fortune Mate Indonesia Tbk. 86
771.549.611.433 11,89
2.Data Variabel Penelitian, Audit Timeliness dan Ukuran Perusahaan (Lanjutan)

61 2016 GAMA PT. Gading Development Tbk. 60

1.344.868.368.117 12,13
62 2016 GPRA PT. Perdana Gapuraprima Tbk. 77
1.596.319.030.878 12,20
63 2016 GWSA PT. Greenwood Sejahtera Tbk. 70
6.963.273.062.204 12,84
PT. Jakarta International Hotels & Development
64 2016 JIHD 84
Tbk. 6.604.718.559.000 12,82
65 2016 KIJA PT. Kawasan Industrial Jababeka Tbk. 75
7.458.654.240.223 12,87
66 2016 LAMI PT. Lamicitra Nusantara Tbk. 91
654.433.956.000 11,82
67 2016 MKPI PT. Metropolitan Kentjana Tbk. 91
6.612.200.867.199 12,82
68 2016 OMRE PT. Indonesia Prima Property Tbk. 90
4.264.983.383.118 12,63
69 2016 SCBD PT. Danayasa Arthatama Tbk. 119
5.714.281.871.000 12,76
70 2016 NIRO PT. Nirvana Development Tbk. 115
3.791.983.263.313 12,58
Sumber, data sekunder 2018
3. Data Vaariabel Penelitian Anak Perusahaan, Komite Audit dan Opini Audit

X2 X3 X4
No Tahun Kode Nama Emiten
AP KA OA
1 2012 BAPA PT. Bekasi Asri Pemula Tbk. 2 3 0
2 2012 DART PT. Duta Anggada Realty Tbk. 2 3 0
3 2012 DILD PT. Intiland Development Tbk. 19 4 0
4 2012 FMII PT. Fortune Mate Indonesia Tbk. 2 3 0
5 2012 GAMA PT. Gading Development Tbk. 3 3 0
6 2012 GPRA PT. Perdana Gapuraprima Tbk. 3 2 1
7 2012 GWSA PT. Greenwood Sejahtera Tbk. 2 3 1
8 2012 JIHD PT. Jakarta International Hotels & Development Tbk. 3 2 1
9 2012 KIJA PT. Kawasan Industrial Jababeka Tbk. 2 3 1
10 2012 LAMI PT. Lamicitra Nusantara Tbk. 4 3 0
11 2012 MKPI PT. Metropolitan Kentjana Tbk. 14 3 1
12 2012 OMRE PT. Indonesia Prima Property Tbk. 5 3 0
13 2012 SCBD PT. Danayasa Arthatama Tbk. 19 3 0
14 2012 NIRO PT. Nirvana Development Tbk. 5 3 0
15 2013 BAPA PT. Bekasi Asri Pemula Tbk. 2 3 1
3. Data Vaariabel Penelitian Anak Perusahaan, Komite Audit dan Opini Audit (Lanjutan)

16 2013 DART PT. Duta Anggada Realty Tbk. 3 3 0

17 2013 DILD PT. Intiland Development Tbk. 13 3 0
18 2013 FMII PT. Fortune Mate Indonesia Tbk. 2 3 0
19 2013 GAMA PT. Gading Development Tbk. 3 3 0
20 2013 GPRA PT. Perdana Gapuraprima Tbk. 4 2 0
21 2013 GWSA PT. Greenwood Sejahtera Tbk. 2 3 0
22 2013 JIHD PT. Jakarta International Hotels & Development Tbk. 4 3 0
23 2013 KIJA PT. Kawasan Industrial Jababeka Tbk. 15 3 1
24 2013 LAMI PT. Lamicitra Nusantara Tbk. 5 3 1
25 2013 MKPI PT. Metropolitan Kentjana Tbk. 2 4 0
26 2013 OMRE PT. Indonesia Prima Property Tbk. 11 3 1
27 2013 SCBD PT. Danayasa Arthatama Tbk. 20 3 1
28 2013 NIRO PT. Nirvana Development Tbk. 5 3 0
29 2014 BAPA PT. Bekasi Asri Pemula Tbk. 2 3 1
30 2014 DART PT. Duta Anggada Realty Tbk. 6 3 0
3. Data Vaariabel Penelitian Anak Perusahaan, Komite Audit dan Opini Audit (Lanjutan)

31 2014 DILD PT. Intiland Development Tbk. 16 3 0

32 2014 FMII PT. Fortune Mate Indonesia Tbk. 2 3 0
33 2014 GAMA PT. Gading Development Tbk. 3 3 0
34 2014 GPRA PT. Perdana Gapuraprima Tbk. 6 2 0
35 2014 GWSA PT. Greenwood Sejahtera Tbk. 3 3 0
36 2014 JIHD PT. Jakarta International Hotels & Development Tbk. 4 3 1
37 2014 KIJA PT. Kawasan Industrial Jababeka Tbk. 16 3 1
38 2014 LAMI PT. Lamicitra Nusantara Tbk. 5 3 1
39 2014 MKPI PT. Metropolitan Kentjana Tbk. 2 4 1
40 2014 OMRE PT. Indonesia Prima Property Tbk. 11 3 1
41 2014 SCBD PT. Danayasa Arthatama Tbk. 20 3 0
42 2014 NIRO PT. Nirvana Development Tbk. 6 3 1
43 2015 BAPA PT. Bekasi Asri Pemula Tbk. 2 3 1
44 2015 DART PT. Duta Anggada Realty Tbk. 6 3 1
45 2015 DILD PT. Intiland Development Tbk. 16 3 1
3.Data Vaariabel Penelitian Anak Perusahaan, Komite Audit dan Opini Audit (Lanjutan)

46 2015 FMII PT. Fortune Mate Indonesia Tbk. 2 3 0

47 2015 GAMA PT. Gading Development Tbk. 3 3 0
48 2015 GPRA PT. Perdana Gapuraprima Tbk. 7 2 0
49 2015 GWSA PT. Greenwood Sejahtera Tbk. 3 3 0
50 2015 JIHD PT. Jakarta International Hotels & Development Tbk. 4 3 0
51 2015 KIJA PT. Kawasan Industrial Jababeka Tbk. 17 3 0
52 2015 LAMI PT. Lamicitra Nusantara Tbk. 5 3 1
53 2015 MKPI PT. Metropolitan Kentjana Tbk. 2 4 1
54 2015 OMRE PT. Indonesia Prima Property Tbk. 11 3 1
55 2015 SCBD PT. Danayasa Arthatama Tbk. 20 3 1
56 2015 NIRO PT. Nirvana Development Tbk. 4 3 0
57 2016 BAPA PT. Bekasi Asri Pemula Tbk. 2 3 0
58 2016 DART PT. Duta Anggada Realty Tbk. 5 3 0
59 2016 DILD PT. Intiland Development Tbk. 19 3 0
60 2016 FMII PT. Fortune Mate Indonesia Tbk. 2 3 0
3.Data Vaariabel Penelitian Anak Perusahaan, Komite Audit dan Opini Audit (Lanjutan)

61 2016 GAMA PT. Gading Development Tbk. 3 3 0

62 2016 GPRA PT. Perdana Gapuraprima Tbk. 7 3 0
63 2016 GWSA PT. Greenwood Sejahtera Tbk. 3 3 1
64 2016 JIHD PT. Jakarta International Hotels & Development Tbk. 4 3 0
65 2016 KIJA PT. Kawasan Industrial Jababeka Tbk. 20 3 1
66 2016 LAMI PT. Lamicitra Nusantara Tbk. 5 3 1
67 2016 MKPI PT. Metropolitan Kentjana Tbk. 2 4 1
68 2016 OMRE PT. Indonesia Prima Property Tbk. 15 3 1
69 2016 SCBD PT. Danayasa Arthatama Tbk. 20 3 1
70 2016 NIRO PT. Nirvana Development Tbk. 3 3 0
Sumber, data sekunder 2018