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c. Autocorrelation Test
Autocorrelation test aims to test whether a regression model there is a correlation between data in variable. A good regression model
is a regression that is free from autocorrelation. In this research, autocorrelation test is done by using the Durbin Watson DW test.
Table 4.7 Autocorrelation Test Result
Model Summary
b
Model R
R Square Adjusted
R Square Std. Error of
the Estimate Durbin-Watson
1 ,735
a
,540 ,497
,08186 1,243
a. Predictors: Constant, Leverage, Board_Size, Profitability, Company_Size b. Dependent Variable: CSR_Reporting
Source : Secondary Data Output from SPSS 20.0
Based on table 4.7 above, the result shows that value of Durbin-
Watson DW is 1,243 DW = -2 – +2. So, it can be concluded that
there is no autocorrelation.
4. Hypothesis Test
a. Multiple Regression Analysis
Multiple regression analysis used to test the effect of two or more independent variables toward the dependent variable. In this
research, Independent variables are board size board of commissioner, company size log of total asset, profitability ROE
and leverage Debt to Equity Ratio and dependent variable is corporate social responsibility reporting CSR reporting_index.
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Table 4.8 Result of Multiple Regression Analysis
Coefficients
a
Unstandardized Coefficients B
Std. Error
1 Constant
-,781 ,234
Board_Size -,009
,009 Company_Size
,118 ,021
Profitability ,078
,079 Leverage
,004 ,011
a. Dependent Variable: CSR_Reporting
Source : Secondary Data Output from SPSS 20.0 Based on table 4.8 above, the result of multiple regression
analysis with using significance 5 obtained the following equation:
From the multiple regression analysis above, it can be explained for each variable as follows:
1 Regression model shows that the constant of -0,781 states that if the independent variables assumed to be constant, the average of
level of CSR reporting are -0,781. 2 Regression coefficient of board size variable X1 has negative
value namely -0,009. It shows that the influence of board size on the CSR reporting is negative or opposite direction, which means
that if the value of board size variable is increased by 1, then the reporting of CSR will decrease by -0,9.
CSR Reporting = -0,781 – 0,009X
1
+ 0,118X
2
+ 0,078X
3
+ 0,004X
4
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3 Regression coefficient of company size variable X2 states that each additional 1 of total assets will increase the reporting of
CSR in the annual report of 11,8. 4 Regression coefficient of profitability variable X3 states that
each additional 1 ROE will increase reporting of CSR in the annual report of 7,8.
5 Regression of coefficient of leverage variable X4 states that each additional 1 DER will increase reporting of CSR in the
annual report of 0,4.
b. Hypothesis Test
1 Determination Coefficient Test
Determination Coefficient Testing done to determine the magnitude contribution of independent variables toward the
dependent variable with sees the value of Adjusted R
2
.
Table 4.9 Result of Determination Coefficient Test
Model Summary
Model R
R Square Adjusted R
Square Std. Error of the
Estimate 1
,735
a
,540 ,497
,08186 a. Predictors: Constant, Leverage, Board_Size, Profitability,
Company_Size b. Dependent Variable: CSR_Reporting
Source : Secondary Data Output from SPSS 20.0
Based on table 4.9 above, the result shows that the
correlation coefficient R for 0,735, which means that the correlation between the dependent variable with the independent
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variables are strong based on the value of R is above 0,5. Adjusted R Square value or coefficient of determination is 0,497
or 49,7. It means that magnitude contribution of independent variables toward the dependent variable is 49,7, while 50,3
can be explained by another variables that are not included in this regression analysis.
2 Simultaneous Regression Analysis Test - F
Test of F statistic is basically indicates whether independent variables altogether can influence the dependent
variable. In this research, F test done with sees probability value.
Table 4.10 Result of F Test
ANOVA
a
Model Sum of
Squares df
Mean Square
F Sig.
1 Regression
,339 4
,085 12,629
,000
b
Residual ,288
43 ,007
Total ,627
47 a. Dependent Variable: CSR_Reporting
b. Predictors: Constant, Leverage, Board_Size, Profitability, Company_Size
Source : Secondary Data Output from SPSS 20.0
Based on table 4.10 above, the result of F test shows that
value of F is 12,629 and p-value = 0,000. P-value shows a very good result. Its mean that the variable of CSR reportig is
simultaneously influenced by board size, company size, profitability and leverage Ho is rejected.
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3 Partial Regression Analysis Test-t
Test of t statistic performed to determine the effect of one independent variable toward the dependent variable. In this
research, t test done with sees probability value.
Table 4.11 Result of T Test
Coefficients
a
Model Unstandardized
Coefficients Standardized
Coefficients t
Sig. B
Std. Error
Beta
1 Constant
-,781 ,234
-3,330 ,002
Board_Size -,009
,009 -,151
-1,036 ,306
Company_Size ,118
,021 ,827
5,673 ,000
Profitability ,078
,079 ,106
,992 ,327
Leverage ,004
,011 ,043
,401 ,690
a. Dependent Variable: CSR_Reporting
Source : Secondary Data Output from SPSS 20.0 Based on table 4.11 above, the result of t test can be
concluded based on probability value value significance error rate
α=0,05 = Ho is rejected which will be explained as below:
a Board Size
Based on table 4.11 above, the result of t test toward variable of board size board of commissioner shows that probability
value is 0,306 0,05. It means that board size is not influential of corporate social responsibility reporting Ho is
accepted.
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b Company Size
Based on table 4.11 above, the result of t test toward variable of company size log of total assets shows that company size
value is 0,000 0,05. It means that company size effect on CSR reporting Ho is rejected.
c Profitability
Based on table 4.11 above, the result of t test toward variable of profitability ROE shows that probability value is 0,327
0,05. It means that profitability is not influential of corporate social responsibility reporting Ho is accepted.
d Leverage
Based on table 4.11 above, the result of t test toward variable of leverage DER shows that probability value is 0,690
0,05. It means that leverage is not influential of corporate social responsibility reporting Ho is accepted.
From the result testing above can be concluded with the explanation below, that are:
Table 4.12 Result of Partial Test
No. Name of Variables
P-Value Status Ho
1 Board Size X1
0,306 Accepted
2 Company size X2
0,000 Rejected
3 Profitability X3
0,327 Accepted
4 Leverage X4
0,690 Accepted
Source: Processed Data
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5. Interpretation
