8 Fasilitas sosial dan fasilitas umum9 Prioritas lapangan pekerjaan bagi masyarakat sekitar (termasuk pemberian fasilitas dan motivai oleh perusahaan untuk berwirausaha bagi masyarakat sekitar industri) PENGUNGKAPAN TEMA KONSUMEN No Item pengungkapan tang
Lampiran 1
Daftar sampel perusahaan yang terdaftar di BEI (2008-2010)
(Populasi dan Sampel)
Kriteria
No.
Kode
Sampel
Nama perusahaan
1
2
3
√
√
×
√
√
×
1
AGRO
PT. Bank Agroniaga Tbk
2
INPC
PT.
Bank
Artha
Internasional Tbk
3
BBKP
PT. Bank Bukopin Tbk
√
√
√
Sampel 1
4
BNBA
PT. Bank Bumi Artha Tbk
√
√
√
Sampel 2
5
BACA
PT. Bank Capital Indonesia Tbk
√
√
×
6
BBCA
PT. Bank Central Asia Tbk
√
√
×
7
BNGA
PT. Bank CIMB Niaga Tbk
√
√
√
Sampel 3
8
BDBN
PT. Bank Danamon Indonesia
Tbk
√
√
√
Sampel 4
9
BDKI
PT. Bank DKI
√
√
×
10
BAEK
PT. Bank Ekonomi Raharja Tbk
√
√
×
11
BEKS
PT. Bank Pundi Indonesia Tbk
√
√
×
12
SDRA
PT. Bank Himpunan Saudara
1906 Tbk
√
√
×
13
BABP
PT. Bank ICB Bumiputera
√
√
√
Graha
Sampel 5
√
√
√
Sampel 6
√
√
√
Sampel 7
√
√
×
PT. Bank Mega Tbk
√
√
√
BCIC
PT. Bank Mutiara Tbk
√
√
×
19
BBNI
PT. Bank Negara
(Persero) Tbk
Indonesia
√
√
×
20
BBNP
PT. Bank Nusantara Parahyangan
Tbk
√
√
×
21
NISP
PT. Bank OCBC NISP Tbk
√
√
√
Sampel 9
22
BSWD
PT. Bank Of India Indonesia Tbk
√
√
√
Sampel 10
23
PNBN
PT. Bank Pan Indonesia Tbk
√
√
√
Sampel 11
24
BNLI
PT. Bank Permata Tbk
√
√
√
Sampel 12
25
BBRI
PT. Bank Rakyat
(Persero) Tbk
√
√
√
Sampel 13
26
BSMT
PT. Bank Sumatera Utara
√
√
×
27
BBTN
PT. Bank Tabungan Negara Tbk
√
√
×
28
BTPN
PT. Bank Tabungan Pensiunan
Nasional Tbk
√
√
√
Sampel 14
29
BVIC
PT. Bank Victoria Internasional
Tbk
√
√
√
Sampel 15
30
MCOR
PT. Bank Windu
Internasional Tbk
√
√
×
14
BNII
PT. Bank Internasional Indonesia
Tbk
15
BMRI
PT. Bank Mandiri (Persero) Tbk
16
MAYA
PT.
Bank
Internasional Tbk
17
MEGA
18
Mayapada
Indonesia
Kentjana
Sampel 8
Lampiran 2
PENGUNGKAPAN TEMA MASYARAKAT
No
1
Item pengungkapan tanggung jawab social
Dukungan pada kegiatan sosial budaya (pameran, pergelaran seni,
dsb)
2
Dukungan pada kegiatan olahraga (termasuk sponsorship)
3
Dukungan pada dunia anak (pendidikan)
4
5
6
Partisipasi pada kegiatan sekitar kantor atau pabrik (perayaan hari
besar)
Dukungan ke lembaga kerohanian (Dewa Masjid, Bazis,dsb)
Dukungan ke lembaga pendidikan (termasuk beasiswa, kesempatan
magang, dan kesempatan penelitian)
7
Dukungan ke lembaga sosial lainnya
8
Fasilitas sosial dan fasilitas umum
Prioritas lapangan pekerjaan bagi masyarakat sekitar (termasuk
9
pemberian
fasilitas
dan
motivai
oleh
perusahaan
untuk
berwirausaha bagi masyarakat sekitar industri)
PENGUNGKAPAN TEMA KONSUMEN
No
1
2
3
Item pengungkapan tanggung jawab social
Mutu, kualitas produk
Penghargaan kualitas (termasuk sertifikasi kualitas, sertifikasi halal,
penghargaan, dsb)
Customer Satisfaction (upaya-upaya untuk meningkatkan kepuasan
konsumen)
4
Masalah computer (MKT) 2000/ Y2K
5
Iklan yang terlalu mengeksploitasi konsumen
6
Spesifikasi produk, umur produk, aspek masa berlaku, dsb
PENGUNGKAPAN TEMA TENAGA KERJA
No
Item pengungkapan tanggung jawab social
1
Jumlah tenaga kerja
2
Keselamatan kerja (kebijakan dan fasilitas keselamatan kerja)
3
Kesehatan (termasuk fasilitas dokter dan poliklinik perusahaan)
4
Koperasi karyawan
5
Gaji / upah
Tunjangan dan kesejahteraan lain (termasuk UMR, bantuan masa
6
krisis untuk keluarga karyawan, asuransi, dan fasilitas transportasi
Pendidikan dan latihan (termasuk kerjasama dengan perguruan
7
tinggi)
8
Kesetaraan gender dalam kesempatan kerja dan karir
Fasilitas peribadatan (termasuk fasilitas peribadatan dan peringatan
9
hari besar agama)
10
11
Cuti karyawan (termasuk cuti yang diperlukan oleh pekerja wanita)
Pensiun (termasuk pembentukan atau pemilihan yayasan dana
pensiun)
12
Kesepakatan Kerja Bersama (KKB) dan Serikat Pekerja
13
Turnover pekerja (termasuk pengurangan kerja dan rekrutmen)
Sumber : Muslim Utomo, 2000
Lampiran 3
DATA TAHUN 2008
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
Nama Perusahaan
PT. Bank Bukopin Tbk
PT. Bank Bumi Artha Tbk
PT. Bank CIMB Niaga Tbk
PT. Bank Danamon Indonesia Tbk
PT. Bank ICB Bumiputera Tbk
PT. Bank Internasional Indonesia Tbk
PT. Bank Mandiri (Persero) Tbk
PT. Bank Mega Tbk
PT. Bank OCBP NISP Tbk
PT. Bank Pan Indonesia Tbk
PT. Bank Permata Tbk
PT. Bank Rakyat Indoensia (Persero) Tbk
PT. Bank Of India Indonesia Tbk
PT. Bank Tabungan Pensiunan Nasional Tbk
PT. Bank Victoria Internasional Tbk
kode
BBKP
BNBA
BNGA
BDBN
BABP
BNII
BMRI
MEGA
NISP
PNBN
BNLI
BBRI
BSWD
BTPN
BVIC
CSR
0.643
0.536
0.607
0.571
0.536
0.536
0.607
0.571
0.428
0.464
0.571
0.678
0.357
0.536
0.607
ROE
18.88
9.44
8.08
14.64
0.37
8.98
18.10
20.47
9.18
10.16
12.40
34.50
10.48
28.40
7.81
Return
Saham
-41.81
-82.76
-22.22
-38.12
-51.65
8.33
-42.14
14.28
-10.00
-2.98
-7.69
-38.18
-33.30
-38.18
-39.41
lev
growth size
11.20
0.53
64.55
31.15
0.35
11.96
15.59
1.27
28.14
15.40
1.47
3.70
11.78
0.61
0.38
16.20
3.73
10.00
15.70
1.38
54.51
16.16
1.98
58.00
17.01
1.12
54.50
20.31
1.49
34.60
10.80
0.88
58.00
13.18
2.52
96.99
32.27
1.84
32.01
23.70
0.70
91.00
24.02
0.62
12.91
beta
saham
0.81
0.59
0.87
0.86
0.88
0.69
0.55
0.64
0.75
0.77
0.74
0.75
0.82
0.89
0.52
UE
65.00
9.00
28.33
214.00
0.39
7.00
166.00
309.00
55.00
39.00
58.00
320.00
22.00
401.00
10.00
Lampiran 4
DATA TAHUN 2009
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
Nama Perusahaan
PT. Bank Bukopin Tbk
PT. Bank Bumi Artha Tbk
PT. Bank CIMB Niaga Tbk
PT. Bank Danamon Indonesia Tbk
PT. Bank ICB Bumiputera Tbk
PT. Bank Internasional Indonesia Tbk
PT. Bank Mandiri (Persero) Tbk
PT. Bank Mega Tbk
PT. Bank OCBP NISP Tbk
PT. Bank Pan Indonesia Tbk
PT. Bank Permata Tbk
PT. Bank Rakyat Indoensia (Persero) Tbk
PT. Bank Of India Indonesia Tbk
PT. Bank Tabungan Pensiunan Nasional Tbk
PT. Bank Victoria Internasional Tbk
kode
BBKP
BNBA
BNGA
BDBN
BABP
BNII
BMRI
MEGA
NISP
PNBN
BNLI
BBRI
BSWD
BTPN
BVIC
CSR
0.785
0.464
0.643
0.607
0.5
0.571
0.571
0.536
0.607
0.5
0.607
0.678
0.357
0.536
0.428
ROE
16.52
8.93
16.23
11.24
0.99
0.77
22.10
18.72
11.86
10.40
13.30
35.22
13.36
25.90
8.00
Return
Saham
50.94
70.00
50.98
105.60
114.28
-12.04
113.64
-25.00
33.33
78.86
90.19
67.21
0.00
225.00
109.68
lev
growth size
14.36
0.84 63.09
28.42
0.74 12.21
13.59
1.52 65.52
20.70
2.42 86.36
11.19
0.09 1.01
18.67
3.06 1.00
15.60
2.80 41.72
18.84
2.15 69.00
18.00
1.41 74.96
21.79
1.70 41.01
12.20
1.28 62.00
13.20
3.46 89.50
32.90
1.72 43.00
18.50
1.81 45.00
19.58
0.84 13.09
beta
saham
0.75
0.50
0.93
0.87
0.87
0.76
0.56
0.56
0.70
0.74
0.86
0.76
0.80
0.83
0.48
UE
33.00
9.00
65.51
183.00
0.51
-1.00
342.00
169.00
75.00
43.00
63.00
461.00
22.00
445.00
12.00
Lampiran 5
DATA TAHUN 2010
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
Nama Perusahaan
PT. Bank Bukopin Tbk
PT. Bank Bumi Artha Tbk
PT. Bank CIMB Niaga Tbk
PT. Bank Danamon Indonesia Tbk
PT. Bank ICB Bumiputera Tbk
PT. Bank Internasional Indonesia Tbk
PT. Bank Mandiri (Persero) Tbk
PT. Bank Mega Tbk
PT. Bank OCBP NISP Tbk
PT. Bank Pan Indonesia Tbk
PT. Bank Permata Tbk
PT. Bank Rakyat Indoensia (Persero) Tbk
PT. Bank Of India Indonesia Tbk
PT. Bank Tabungan Pensiunan Nasional Tbk
PT. Bank Victoria Internasional Tbk
kode
BBKP
BNBA
BNGA
BDBN
BABP
BNII
BMRI
MEGA
NISP
PNBN
BNLI
BBRI
BSWD
BTPN
BVIC
CSR
0.75
0.536
0.643
0.643
0.464
0.571
0.678
0.536
0.571
0.536
0.607
0.642
0.392
0.536
0.464
ROE
19.69
8.05
23.88
18.51
2.31
7.16
24.40
27.20
7.65
12.81
21.50
43.83
11.69
36.40
18.41
Return
Saham
83.90
-24.42
181.91
27.64
-6.00
206.06
31.98
42.85
74.28
6.52
53.40
37.25
0.00
144.44
12.03
lev
growth size
13.28
1.29
81.10
25.01
0.87
11.68
13.24
3.32
86.46
16.00
2.60
42.92
12.63
1.24
2.42
15.34
6.07
8.00
14.70
3.28
39.38
14.78
2.31
89.00
16.04
2.18
55.20
16.58
2.24
52.22
14.10
1.97
27.00
13.76
3.53
96.72
26.91
1.63
40.00
23.40
3.55
39.00
23.22
0.83
27.61
beta
saham
0.71
0.54
0.85
0.92
0.84
0.80
0.63
0.56
0.76
0.77
0.86
0.71
0.86
0.90
0.36
UE
65.00
12.00
106.45
183.00
1.52
8.19
319.00
299.00
56.00
59.00
115.00
360.00
40.00
339.00
28.00
Lampiran 6
OUTPUT SPSS
(Persamaan 1)
Variables Entered/Removed
Variables
Variables
Model
Entered
Removed
1
growth=GROWT
Method
. Enter
H, size=SIZEit,
lev=LEVit,
CSR=CSDIa
a. All requested variables entered.
Model Summaryb
Std. Error of the
Model
R
R Square
.754a
1
Adjusted R Square
.568
.525
Estimate
Durbin-Watson
6.74828
1.855
a. Predictors: (Constant), growth=GROWTH, size=SIZEit, lev=LEVit, CSR=CSDI
b. Dependent Variable: ROE=ROEit
ANOVAb
Model
1
Sum of Squares
df
Mean Square
Regression
2397.689
4
599.422
Residual
1821.570
40
45.539
Total
4219.260
44
F
13.163
a. Predictors: (Constant), growth=GROWTH, size=SIZEit, lev=LEVit, CSR=CSDI
b. Dependent Variable: ROE=ROEit
Sig.
.000a
Coefficientsa
Standardize
Unstandardized
d
Collinearity
Coefficients
Coefficients
Statistics
Toleranc
Model
1
B
Std. Error
Beta
(Constant)
-11.617
11.114
CSR=CSDI
17.330
15.293
lev=LEVit
.244
size=SIZEit
growth=GROW
t
Sig.
e
VIF
-1.045
.302
.163
1.133
.264
.520
1.923
.226
.144
1.082
.286
.610
1.638
.205
.039
.618
5.302
.000
.795
1.258
2.198
.905
.259
2.429
.020
.950
1.053
TH
a. Dependent Variable: ROE=ROEit
Collinearity Diagnosticsa
Variance Proportions
Dime
Eigenvalu
Condition
Model nsion
e
Index
1
1
4.433
1.000
.00
.00
.00
.01
.01
2
.262
4.113
.00
.00
.06
.60
.00
3
.233
4.358
.00
.00
.02
.09
.88
4
.066
8.194
.01
.09
.32
.25
.10
5
.005
29.709
.98
.91
.60
.06
.00
a. Dependent Variable: ROE=ROEit
CSR=CSD lev=LEVi size=SIZEi growth=GRO
(Constant)
I
t
t
WTH
Residuals Statisticsa
Minimum
Predicted Value
Maximum
Mean
Std. Deviation
N
.1865
30.4568
15.7538
7.38193
45
-2.109
1.992
.000
1.000
45
1.055
4.302
2.144
.687
45
-.0256
28.5708
15.8948
7.43390
45
-15.74194
17.21466
.00000
6.43423
45
Std. Residual
-2.333
2.551
.000
.953
45
Stud. Residual
-2.446
2.699
-.009
1.013
45
-17.31020
19.27707
-.14105
7.31766
45
-2.619
2.947
-.006
1.050
45
Mahal. Distance
.099
16.901
3.911
3.201
45
Cook's Distance
.000
.491
.029
.079
45
Centered Leverage Value
.002
.384
.089
.073
45
Std. Predicted Value
Standard Error of Predicted
Value
Adjusted Predicted Value
Residual
Deleted Residual
Stud. Deleted Residual
a. Dependent Variable: ROE=ROEit
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N
Normal Parametersa,,b
45
Mean
Std. Deviation
Most Extreme Differences
.0000000
6.43423106
Absolute
.129
Positive
.087
Negative
-.129
Kolmogorov-Smirnov Z
.866
Asymp. Sig. (2-tailed)
.442
a. Test distribution is Normal.
b. Calculated from data.
Lampiran 7
OUTPUT SPSS
(Persamaan 2)
Variables Entered/Removed
Variables
Variables
Entered
Removed
Model
1
UE=UEit,
Method
. Enter
betasaham=
BETAit,
lev=LEVit,
growth=GROWT
H, size=SIZEit,
CSR=CSDIa
a. All requested variables entered.
Model Summaryb
Model
R
1
.484a
R Square
.235
Adjusted R
Std. Error of
Durbin-
Square
the Estimate
Watson
.114
66.26765
a. Predictors: (Constant), UE=UEit, betasaham= BETAit, lev=LEVit,
growth=GROWTH, size=SIZEit, CSR=CSDI
b. Dependent Variable: returnsaham=Rit
1.352
ANOVAb
Model
Sum of Squares
1
Regression
df
Mean Square
51158.244
6
8526.374
Residual
166873.275
38
4391.402
Total
218031.519
44
F
Sig.
1.942
.099a
a. Predictors: (Constant), UE=UEit, betasaham= BETAit, lev=LEVit, growth=GROWTH,
size=SIZEit, CSR=CSDI
b. Dependent Variable: returnsaham=Rit
Coefficientsa
Standardiz
ed
Model
1
Unstandardized
Coefficient
Coefficients
s
B
Std. Error
(Constant)
23.753
130.125
CSR=CSDI
-53.377
151.035
-1.839
lev=LEVit
size=SIZEit
betasaham=
Collinearity Statistics
Beta
t
Sig.
Tolerance
VIF
.183
.856
-.070
-.353
.726
.514
1.945
2.281
-.151
-.806
.425
.577
1.734
-.012
.436
-.005
-.028
.978
.602
1.660
30.727
75.781
.060
.405
.687
.913
1.096
25.128
9.441
.412 2.662
.011
.841
1.189
.036
.091
.071
.697
.618
1.619
BETAit
growth=GROWT
H
UE=UEit
a. Dependent Variable: returnsaham=Rit
.392
Collinearity Diagnosticsa
Variance Proportions
Dim
Mod ensi Eigenval Condition (Consta CSR=CS lev=LE size=SIZ betasaha
Index
nt)
DI
Vit
Eit
growth=G UE=U
el
on
ue
m= BETAit ROWTH
Eit
1
1
5.958
1.000
.00
.00
.00
.00
.00
.01
.01
2
.544
3.310
.00
.00
.01
.03
.00
.00
.40
3
.236
5.025
.00
.00
.00
.20
.00
.69
.00
4
.156
6.183
.00
.00
.08
.45
.00
.17
.55
5
.077
8.803
.00
.03
.30
.25
.07
.13
.04
6
.025
15.397
.01
.20
.00
.03
.69
.00
.00
7
.004
38.464
.99
.77
.61
.04
.23
.00
.00
a. Dependent Variable: returnsaham=Rit
Residuals Statisticsa
Minimum
Predicted Value
Maximum
Mean
Std. Deviation
N
-35.0454
142.3637
33.7484
34.09820
45
Std. Predicted Value
-2.018
3.185
.000
1.000
45
Standard Error of Predicted
13.748
44.949
25.398
6.239
45
-34.9489
94.3475
31.9018
34.29575
45
-98.11254
177.57031
.00000
61.58388
45
Std. Residual
-1.481
2.680
.000
.929
45
Stud. Residual
-1.566
3.066
.012
1.030
45
-109.72311
232.50710
1.84669
76.07116
45
-1.597
3.488
.026
1.068
45
Mahal. Distance
.916
19.266
5.867
3.383
45
Cook's Distance
.000
.416
.036
.070
45
Centered Leverage Value
.021
.438
.133
.077
45
Value
Adjusted Predicted Value
Residual
Deleted Residual
Stud. Deleted Residual
Residuals Statisticsa
Minimum
Predicted Value
Maximum
Mean
Std. Deviation
N
-35.0454
142.3637
33.7484
34.09820
45
Std. Predicted Value
-2.018
3.185
.000
1.000
45
Standard Error of Predicted
13.748
44.949
25.398
6.239
45
-34.9489
94.3475
31.9018
34.29575
45
-98.11254
177.57031
.00000
61.58388
45
Std. Residual
-1.481
2.680
.000
.929
45
Stud. Residual
-1.566
3.066
.012
1.030
45
-109.72311
232.50710
1.84669
76.07116
45
-1.597
3.488
.026
1.068
45
Mahal. Distance
.916
19.266
5.867
3.383
45
Cook's Distance
.000
.416
.036
.070
45
Centered Leverage Value
.021
.438
.133
.077
45
Value
Adjusted Predicted Value
Residual
Deleted Residual
Stud. Deleted Residual
a. Dependent Variable: returnsaham=Rit
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N
Normal Parametersa,,b
45
Mean
Std. Deviation
Most Extreme Differences
Kolmogorov-Smirnov Z
Asymp. Sig. (2-tailed)
a. Test distribution is Normal.
b. Calculated from data.
.0000000
61.58388131
Absolute
.164
Positive
.164
Negative
-.092
1.101
.177
Daftar sampel perusahaan yang terdaftar di BEI (2008-2010)
(Populasi dan Sampel)
Kriteria
No.
Kode
Sampel
Nama perusahaan
1
2
3
√
√
×
√
√
×
1
AGRO
PT. Bank Agroniaga Tbk
2
INPC
PT.
Bank
Artha
Internasional Tbk
3
BBKP
PT. Bank Bukopin Tbk
√
√
√
Sampel 1
4
BNBA
PT. Bank Bumi Artha Tbk
√
√
√
Sampel 2
5
BACA
PT. Bank Capital Indonesia Tbk
√
√
×
6
BBCA
PT. Bank Central Asia Tbk
√
√
×
7
BNGA
PT. Bank CIMB Niaga Tbk
√
√
√
Sampel 3
8
BDBN
PT. Bank Danamon Indonesia
Tbk
√
√
√
Sampel 4
9
BDKI
PT. Bank DKI
√
√
×
10
BAEK
PT. Bank Ekonomi Raharja Tbk
√
√
×
11
BEKS
PT. Bank Pundi Indonesia Tbk
√
√
×
12
SDRA
PT. Bank Himpunan Saudara
1906 Tbk
√
√
×
13
BABP
PT. Bank ICB Bumiputera
√
√
√
Graha
Sampel 5
√
√
√
Sampel 6
√
√
√
Sampel 7
√
√
×
PT. Bank Mega Tbk
√
√
√
BCIC
PT. Bank Mutiara Tbk
√
√
×
19
BBNI
PT. Bank Negara
(Persero) Tbk
Indonesia
√
√
×
20
BBNP
PT. Bank Nusantara Parahyangan
Tbk
√
√
×
21
NISP
PT. Bank OCBC NISP Tbk
√
√
√
Sampel 9
22
BSWD
PT. Bank Of India Indonesia Tbk
√
√
√
Sampel 10
23
PNBN
PT. Bank Pan Indonesia Tbk
√
√
√
Sampel 11
24
BNLI
PT. Bank Permata Tbk
√
√
√
Sampel 12
25
BBRI
PT. Bank Rakyat
(Persero) Tbk
√
√
√
Sampel 13
26
BSMT
PT. Bank Sumatera Utara
√
√
×
27
BBTN
PT. Bank Tabungan Negara Tbk
√
√
×
28
BTPN
PT. Bank Tabungan Pensiunan
Nasional Tbk
√
√
√
Sampel 14
29
BVIC
PT. Bank Victoria Internasional
Tbk
√
√
√
Sampel 15
30
MCOR
PT. Bank Windu
Internasional Tbk
√
√
×
14
BNII
PT. Bank Internasional Indonesia
Tbk
15
BMRI
PT. Bank Mandiri (Persero) Tbk
16
MAYA
PT.
Bank
Internasional Tbk
17
MEGA
18
Mayapada
Indonesia
Kentjana
Sampel 8
Lampiran 2
PENGUNGKAPAN TEMA MASYARAKAT
No
1
Item pengungkapan tanggung jawab social
Dukungan pada kegiatan sosial budaya (pameran, pergelaran seni,
dsb)
2
Dukungan pada kegiatan olahraga (termasuk sponsorship)
3
Dukungan pada dunia anak (pendidikan)
4
5
6
Partisipasi pada kegiatan sekitar kantor atau pabrik (perayaan hari
besar)
Dukungan ke lembaga kerohanian (Dewa Masjid, Bazis,dsb)
Dukungan ke lembaga pendidikan (termasuk beasiswa, kesempatan
magang, dan kesempatan penelitian)
7
Dukungan ke lembaga sosial lainnya
8
Fasilitas sosial dan fasilitas umum
Prioritas lapangan pekerjaan bagi masyarakat sekitar (termasuk
9
pemberian
fasilitas
dan
motivai
oleh
perusahaan
untuk
berwirausaha bagi masyarakat sekitar industri)
PENGUNGKAPAN TEMA KONSUMEN
No
1
2
3
Item pengungkapan tanggung jawab social
Mutu, kualitas produk
Penghargaan kualitas (termasuk sertifikasi kualitas, sertifikasi halal,
penghargaan, dsb)
Customer Satisfaction (upaya-upaya untuk meningkatkan kepuasan
konsumen)
4
Masalah computer (MKT) 2000/ Y2K
5
Iklan yang terlalu mengeksploitasi konsumen
6
Spesifikasi produk, umur produk, aspek masa berlaku, dsb
PENGUNGKAPAN TEMA TENAGA KERJA
No
Item pengungkapan tanggung jawab social
1
Jumlah tenaga kerja
2
Keselamatan kerja (kebijakan dan fasilitas keselamatan kerja)
3
Kesehatan (termasuk fasilitas dokter dan poliklinik perusahaan)
4
Koperasi karyawan
5
Gaji / upah
Tunjangan dan kesejahteraan lain (termasuk UMR, bantuan masa
6
krisis untuk keluarga karyawan, asuransi, dan fasilitas transportasi
Pendidikan dan latihan (termasuk kerjasama dengan perguruan
7
tinggi)
8
Kesetaraan gender dalam kesempatan kerja dan karir
Fasilitas peribadatan (termasuk fasilitas peribadatan dan peringatan
9
hari besar agama)
10
11
Cuti karyawan (termasuk cuti yang diperlukan oleh pekerja wanita)
Pensiun (termasuk pembentukan atau pemilihan yayasan dana
pensiun)
12
Kesepakatan Kerja Bersama (KKB) dan Serikat Pekerja
13
Turnover pekerja (termasuk pengurangan kerja dan rekrutmen)
Sumber : Muslim Utomo, 2000
Lampiran 3
DATA TAHUN 2008
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
Nama Perusahaan
PT. Bank Bukopin Tbk
PT. Bank Bumi Artha Tbk
PT. Bank CIMB Niaga Tbk
PT. Bank Danamon Indonesia Tbk
PT. Bank ICB Bumiputera Tbk
PT. Bank Internasional Indonesia Tbk
PT. Bank Mandiri (Persero) Tbk
PT. Bank Mega Tbk
PT. Bank OCBP NISP Tbk
PT. Bank Pan Indonesia Tbk
PT. Bank Permata Tbk
PT. Bank Rakyat Indoensia (Persero) Tbk
PT. Bank Of India Indonesia Tbk
PT. Bank Tabungan Pensiunan Nasional Tbk
PT. Bank Victoria Internasional Tbk
kode
BBKP
BNBA
BNGA
BDBN
BABP
BNII
BMRI
MEGA
NISP
PNBN
BNLI
BBRI
BSWD
BTPN
BVIC
CSR
0.643
0.536
0.607
0.571
0.536
0.536
0.607
0.571
0.428
0.464
0.571
0.678
0.357
0.536
0.607
ROE
18.88
9.44
8.08
14.64
0.37
8.98
18.10
20.47
9.18
10.16
12.40
34.50
10.48
28.40
7.81
Return
Saham
-41.81
-82.76
-22.22
-38.12
-51.65
8.33
-42.14
14.28
-10.00
-2.98
-7.69
-38.18
-33.30
-38.18
-39.41
lev
growth size
11.20
0.53
64.55
31.15
0.35
11.96
15.59
1.27
28.14
15.40
1.47
3.70
11.78
0.61
0.38
16.20
3.73
10.00
15.70
1.38
54.51
16.16
1.98
58.00
17.01
1.12
54.50
20.31
1.49
34.60
10.80
0.88
58.00
13.18
2.52
96.99
32.27
1.84
32.01
23.70
0.70
91.00
24.02
0.62
12.91
beta
saham
0.81
0.59
0.87
0.86
0.88
0.69
0.55
0.64
0.75
0.77
0.74
0.75
0.82
0.89
0.52
UE
65.00
9.00
28.33
214.00
0.39
7.00
166.00
309.00
55.00
39.00
58.00
320.00
22.00
401.00
10.00
Lampiran 4
DATA TAHUN 2009
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
Nama Perusahaan
PT. Bank Bukopin Tbk
PT. Bank Bumi Artha Tbk
PT. Bank CIMB Niaga Tbk
PT. Bank Danamon Indonesia Tbk
PT. Bank ICB Bumiputera Tbk
PT. Bank Internasional Indonesia Tbk
PT. Bank Mandiri (Persero) Tbk
PT. Bank Mega Tbk
PT. Bank OCBP NISP Tbk
PT. Bank Pan Indonesia Tbk
PT. Bank Permata Tbk
PT. Bank Rakyat Indoensia (Persero) Tbk
PT. Bank Of India Indonesia Tbk
PT. Bank Tabungan Pensiunan Nasional Tbk
PT. Bank Victoria Internasional Tbk
kode
BBKP
BNBA
BNGA
BDBN
BABP
BNII
BMRI
MEGA
NISP
PNBN
BNLI
BBRI
BSWD
BTPN
BVIC
CSR
0.785
0.464
0.643
0.607
0.5
0.571
0.571
0.536
0.607
0.5
0.607
0.678
0.357
0.536
0.428
ROE
16.52
8.93
16.23
11.24
0.99
0.77
22.10
18.72
11.86
10.40
13.30
35.22
13.36
25.90
8.00
Return
Saham
50.94
70.00
50.98
105.60
114.28
-12.04
113.64
-25.00
33.33
78.86
90.19
67.21
0.00
225.00
109.68
lev
growth size
14.36
0.84 63.09
28.42
0.74 12.21
13.59
1.52 65.52
20.70
2.42 86.36
11.19
0.09 1.01
18.67
3.06 1.00
15.60
2.80 41.72
18.84
2.15 69.00
18.00
1.41 74.96
21.79
1.70 41.01
12.20
1.28 62.00
13.20
3.46 89.50
32.90
1.72 43.00
18.50
1.81 45.00
19.58
0.84 13.09
beta
saham
0.75
0.50
0.93
0.87
0.87
0.76
0.56
0.56
0.70
0.74
0.86
0.76
0.80
0.83
0.48
UE
33.00
9.00
65.51
183.00
0.51
-1.00
342.00
169.00
75.00
43.00
63.00
461.00
22.00
445.00
12.00
Lampiran 5
DATA TAHUN 2010
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
Nama Perusahaan
PT. Bank Bukopin Tbk
PT. Bank Bumi Artha Tbk
PT. Bank CIMB Niaga Tbk
PT. Bank Danamon Indonesia Tbk
PT. Bank ICB Bumiputera Tbk
PT. Bank Internasional Indonesia Tbk
PT. Bank Mandiri (Persero) Tbk
PT. Bank Mega Tbk
PT. Bank OCBP NISP Tbk
PT. Bank Pan Indonesia Tbk
PT. Bank Permata Tbk
PT. Bank Rakyat Indoensia (Persero) Tbk
PT. Bank Of India Indonesia Tbk
PT. Bank Tabungan Pensiunan Nasional Tbk
PT. Bank Victoria Internasional Tbk
kode
BBKP
BNBA
BNGA
BDBN
BABP
BNII
BMRI
MEGA
NISP
PNBN
BNLI
BBRI
BSWD
BTPN
BVIC
CSR
0.75
0.536
0.643
0.643
0.464
0.571
0.678
0.536
0.571
0.536
0.607
0.642
0.392
0.536
0.464
ROE
19.69
8.05
23.88
18.51
2.31
7.16
24.40
27.20
7.65
12.81
21.50
43.83
11.69
36.40
18.41
Return
Saham
83.90
-24.42
181.91
27.64
-6.00
206.06
31.98
42.85
74.28
6.52
53.40
37.25
0.00
144.44
12.03
lev
growth size
13.28
1.29
81.10
25.01
0.87
11.68
13.24
3.32
86.46
16.00
2.60
42.92
12.63
1.24
2.42
15.34
6.07
8.00
14.70
3.28
39.38
14.78
2.31
89.00
16.04
2.18
55.20
16.58
2.24
52.22
14.10
1.97
27.00
13.76
3.53
96.72
26.91
1.63
40.00
23.40
3.55
39.00
23.22
0.83
27.61
beta
saham
0.71
0.54
0.85
0.92
0.84
0.80
0.63
0.56
0.76
0.77
0.86
0.71
0.86
0.90
0.36
UE
65.00
12.00
106.45
183.00
1.52
8.19
319.00
299.00
56.00
59.00
115.00
360.00
40.00
339.00
28.00
Lampiran 6
OUTPUT SPSS
(Persamaan 1)
Variables Entered/Removed
Variables
Variables
Model
Entered
Removed
1
growth=GROWT
Method
. Enter
H, size=SIZEit,
lev=LEVit,
CSR=CSDIa
a. All requested variables entered.
Model Summaryb
Std. Error of the
Model
R
R Square
.754a
1
Adjusted R Square
.568
.525
Estimate
Durbin-Watson
6.74828
1.855
a. Predictors: (Constant), growth=GROWTH, size=SIZEit, lev=LEVit, CSR=CSDI
b. Dependent Variable: ROE=ROEit
ANOVAb
Model
1
Sum of Squares
df
Mean Square
Regression
2397.689
4
599.422
Residual
1821.570
40
45.539
Total
4219.260
44
F
13.163
a. Predictors: (Constant), growth=GROWTH, size=SIZEit, lev=LEVit, CSR=CSDI
b. Dependent Variable: ROE=ROEit
Sig.
.000a
Coefficientsa
Standardize
Unstandardized
d
Collinearity
Coefficients
Coefficients
Statistics
Toleranc
Model
1
B
Std. Error
Beta
(Constant)
-11.617
11.114
CSR=CSDI
17.330
15.293
lev=LEVit
.244
size=SIZEit
growth=GROW
t
Sig.
e
VIF
-1.045
.302
.163
1.133
.264
.520
1.923
.226
.144
1.082
.286
.610
1.638
.205
.039
.618
5.302
.000
.795
1.258
2.198
.905
.259
2.429
.020
.950
1.053
TH
a. Dependent Variable: ROE=ROEit
Collinearity Diagnosticsa
Variance Proportions
Dime
Eigenvalu
Condition
Model nsion
e
Index
1
1
4.433
1.000
.00
.00
.00
.01
.01
2
.262
4.113
.00
.00
.06
.60
.00
3
.233
4.358
.00
.00
.02
.09
.88
4
.066
8.194
.01
.09
.32
.25
.10
5
.005
29.709
.98
.91
.60
.06
.00
a. Dependent Variable: ROE=ROEit
CSR=CSD lev=LEVi size=SIZEi growth=GRO
(Constant)
I
t
t
WTH
Residuals Statisticsa
Minimum
Predicted Value
Maximum
Mean
Std. Deviation
N
.1865
30.4568
15.7538
7.38193
45
-2.109
1.992
.000
1.000
45
1.055
4.302
2.144
.687
45
-.0256
28.5708
15.8948
7.43390
45
-15.74194
17.21466
.00000
6.43423
45
Std. Residual
-2.333
2.551
.000
.953
45
Stud. Residual
-2.446
2.699
-.009
1.013
45
-17.31020
19.27707
-.14105
7.31766
45
-2.619
2.947
-.006
1.050
45
Mahal. Distance
.099
16.901
3.911
3.201
45
Cook's Distance
.000
.491
.029
.079
45
Centered Leverage Value
.002
.384
.089
.073
45
Std. Predicted Value
Standard Error of Predicted
Value
Adjusted Predicted Value
Residual
Deleted Residual
Stud. Deleted Residual
a. Dependent Variable: ROE=ROEit
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N
Normal Parametersa,,b
45
Mean
Std. Deviation
Most Extreme Differences
.0000000
6.43423106
Absolute
.129
Positive
.087
Negative
-.129
Kolmogorov-Smirnov Z
.866
Asymp. Sig. (2-tailed)
.442
a. Test distribution is Normal.
b. Calculated from data.
Lampiran 7
OUTPUT SPSS
(Persamaan 2)
Variables Entered/Removed
Variables
Variables
Entered
Removed
Model
1
UE=UEit,
Method
. Enter
betasaham=
BETAit,
lev=LEVit,
growth=GROWT
H, size=SIZEit,
CSR=CSDIa
a. All requested variables entered.
Model Summaryb
Model
R
1
.484a
R Square
.235
Adjusted R
Std. Error of
Durbin-
Square
the Estimate
Watson
.114
66.26765
a. Predictors: (Constant), UE=UEit, betasaham= BETAit, lev=LEVit,
growth=GROWTH, size=SIZEit, CSR=CSDI
b. Dependent Variable: returnsaham=Rit
1.352
ANOVAb
Model
Sum of Squares
1
Regression
df
Mean Square
51158.244
6
8526.374
Residual
166873.275
38
4391.402
Total
218031.519
44
F
Sig.
1.942
.099a
a. Predictors: (Constant), UE=UEit, betasaham= BETAit, lev=LEVit, growth=GROWTH,
size=SIZEit, CSR=CSDI
b. Dependent Variable: returnsaham=Rit
Coefficientsa
Standardiz
ed
Model
1
Unstandardized
Coefficient
Coefficients
s
B
Std. Error
(Constant)
23.753
130.125
CSR=CSDI
-53.377
151.035
-1.839
lev=LEVit
size=SIZEit
betasaham=
Collinearity Statistics
Beta
t
Sig.
Tolerance
VIF
.183
.856
-.070
-.353
.726
.514
1.945
2.281
-.151
-.806
.425
.577
1.734
-.012
.436
-.005
-.028
.978
.602
1.660
30.727
75.781
.060
.405
.687
.913
1.096
25.128
9.441
.412 2.662
.011
.841
1.189
.036
.091
.071
.697
.618
1.619
BETAit
growth=GROWT
H
UE=UEit
a. Dependent Variable: returnsaham=Rit
.392
Collinearity Diagnosticsa
Variance Proportions
Dim
Mod ensi Eigenval Condition (Consta CSR=CS lev=LE size=SIZ betasaha
Index
nt)
DI
Vit
Eit
growth=G UE=U
el
on
ue
m= BETAit ROWTH
Eit
1
1
5.958
1.000
.00
.00
.00
.00
.00
.01
.01
2
.544
3.310
.00
.00
.01
.03
.00
.00
.40
3
.236
5.025
.00
.00
.00
.20
.00
.69
.00
4
.156
6.183
.00
.00
.08
.45
.00
.17
.55
5
.077
8.803
.00
.03
.30
.25
.07
.13
.04
6
.025
15.397
.01
.20
.00
.03
.69
.00
.00
7
.004
38.464
.99
.77
.61
.04
.23
.00
.00
a. Dependent Variable: returnsaham=Rit
Residuals Statisticsa
Minimum
Predicted Value
Maximum
Mean
Std. Deviation
N
-35.0454
142.3637
33.7484
34.09820
45
Std. Predicted Value
-2.018
3.185
.000
1.000
45
Standard Error of Predicted
13.748
44.949
25.398
6.239
45
-34.9489
94.3475
31.9018
34.29575
45
-98.11254
177.57031
.00000
61.58388
45
Std. Residual
-1.481
2.680
.000
.929
45
Stud. Residual
-1.566
3.066
.012
1.030
45
-109.72311
232.50710
1.84669
76.07116
45
-1.597
3.488
.026
1.068
45
Mahal. Distance
.916
19.266
5.867
3.383
45
Cook's Distance
.000
.416
.036
.070
45
Centered Leverage Value
.021
.438
.133
.077
45
Value
Adjusted Predicted Value
Residual
Deleted Residual
Stud. Deleted Residual
Residuals Statisticsa
Minimum
Predicted Value
Maximum
Mean
Std. Deviation
N
-35.0454
142.3637
33.7484
34.09820
45
Std. Predicted Value
-2.018
3.185
.000
1.000
45
Standard Error of Predicted
13.748
44.949
25.398
6.239
45
-34.9489
94.3475
31.9018
34.29575
45
-98.11254
177.57031
.00000
61.58388
45
Std. Residual
-1.481
2.680
.000
.929
45
Stud. Residual
-1.566
3.066
.012
1.030
45
-109.72311
232.50710
1.84669
76.07116
45
-1.597
3.488
.026
1.068
45
Mahal. Distance
.916
19.266
5.867
3.383
45
Cook's Distance
.000
.416
.036
.070
45
Centered Leverage Value
.021
.438
.133
.077
45
Value
Adjusted Predicted Value
Residual
Deleted Residual
Stud. Deleted Residual
a. Dependent Variable: returnsaham=Rit
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N
Normal Parametersa,,b
45
Mean
Std. Deviation
Most Extreme Differences
Kolmogorov-Smirnov Z
Asymp. Sig. (2-tailed)
a. Test distribution is Normal.
b. Calculated from data.
.0000000
61.58388131
Absolute
.164
Positive
.164
Negative
-.092
1.101
.177