Pengaruh Tipe Industri, Ukuran Dewan Komisaris dan Profitabilitas Terhadap Pengungkapan Corporate Social Responsibility Dengan Kepemilikan Institusional Sebagai Variabel Moderating pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

  

DAFTAR LAMPIRAN

LAMPIRAN 1 Daftar Populasi dan Sampel Penelitian

  

No. Kode Nama Kriteria Sampel Penelitian Nama

Perusahaan Sampel

  Terd Tida LK Informasi aftar k telah variabel di delis diau lengkap

  BEI ting dit

  1. ADES Akasha Wira S1 √ √ √ √

  International Tbk

  2. ADMG Polychem S2

  √ √ √ √

  Indonesia Tbk

  3. AISA Tiga Pilar - -

  √ √ √

  Sejahtera Food Tbk

  4. AKKU Alam Karya - - √ √ √

  Unggul Tbk

  5. AKPI Argha Karya - - √ √ √

  Prima Industry Tbk

  6. ALDO Alkindo S3

  √ √ √ √ Naratama Tbk

  7. ALKA Alaska

  • √ √ √

  Industrindo Tbk

  8. ALMI Alumindo S4

  √ √ √ √ Light Metal Industry Tbk

  9. ALTO Tri Banyan √ √

  • Tirta Tbk

  10. AMFG Asahimas Flat S5 √ √ √ √

  Glass Tbk

  11. APLI Asiaplast S6

  √ √ √ √ Industries Tbk

  12. ARGO Argo Pantes - - √ √ √

  Tbk

  13. ARNA Arwana Citra S7 √ √ √ √

  Mulia Tbk

  14. ASII Astra S8

  √ √ √ √ International Tbk

  15. AUTO Astra Auto - - √ √ √

  Part Tbk

  16. BIMA Primarindo √ √ √

  Asia Infrastructure Tbk

  17. BRAM Indo Kordsa S9 √ √ √ √

  Tbk

  18. BRNA Berlina Tbk

  • √ √ √

  19. BRPT Barito Pasific - - √ √ √

  Tbk

  20. BTON Beton Jaya √ √ √

  Manunggal Tbk

  21. BUDI Budi Acid S10 √ √ √ √

  Jaya Tbk

  22. CEKA Cahaya Kalbar - - √ √ √

  Tbk

  23. CNTB - Asuransi Harta - - √ √

  Aman Pratama Tbk

  24. CNTX Centex Tbk - - √ √ √

  25. CPIN Charoen S11

  √ √ √ √ Pokphand Indonesia Tbk

  26. CTBN Citra Turbindo S12 √ √ √ √

  Tbk

  27. DAVO Davomas √ √ √

  Abadi Tbk

  28. DLTA Delta Djakarta - - √ √ √

  Tbk

  29. DPNS Duta Pertiwi S13 √ √ √ √

  Nusantara

  30. DVLA Darya Varia - - √ √ √

  Laboratoria Tbk

  31. EKAD Ekadharma

  • √ √ √

  International Tbk

  32. ERTX Eratex Djaya S14 √ √ √ √

  Tbk

  33. ESTI Ever Shine - - √ √ √

  Textile Industry Tbk

  34. ETWA Eterindo S22

  √ √ √ √ Wahanatama Tbk

  35. FASW Fajar Surya - - √ √ √

  Wisesa Tbk

  36. FPNI Titan Kimia - - √ √ √

  Nusantara Tbk

  37. GDST Gunawan

  • √ √ √

  Dianjaya Steel Tbk

  38. GDYR Goodyear S16

  √ √ √ √ Indonesia Tbk

  39. GGRM Gudang

  • √ √ √

  Garam Tbk

  40. GJTL Gajah Tunggal - - √ √ √

  Tbk

  41. HDTX Pan Asia - - √ √ √

  Indosyntec Tbk

  42. HMSP Hanjaya

  • √ √ √

  Mandala Sampoerna Tbk

  43. ICBP Indofood CBP - - √ √ √

  Sukses Makmur Tbk

  44. IGAR Champion √ √ √

  • Pasific Indonesia Tbk 45.

  IKAI Inti Keramik - - √ √ √

  Alam Asri Industri Tbk 46.

  IKBI Sumi Indo S17 √ √ √ √

  Kabel Tbk

  • Sukses International Tbk
  • 47. IMAS Indomobil √ √ √

  48. INAF Indofarma Tbk - - √ √ √ 49.

  INAI Indal - - √ √ √

  Aluminium Industry Tbk 50.

  INCI Intan Wijaya S18 √ √ √ √

  International Tbk

  51. INDF Indofood - - √ √ √

  Sukses Makmur Tbk

  52. INDR Indo Rama S19 √ √ √ √

  Synthetic Tbk

  53. INDS Indospring - - √ √ √

  Tbk

  54. INKP Indah Kiat S20 √ √ √ √

  Pulp & paper Tbk

  55. INRU Toba Pulp - - √ √ √

  Lestari Tbk

  56. INTP Indocement S21

  √ √ √ √ Tunggal Prakasa Tbk

  57. IPOL Indopoly S22

  √ √ √ √ Swakarsa Industry Tbk 58.

  ISSP Steel Pipe - - - √ √

  Industry of Indonesia Tbk

  59. ITMA Itamaraya Tbk - - √ √ √

  60. JECC Jembo Cable - - √ √ √

  Company Tbk

  61. JKSW Jakarta Kyoei - - √ √ √

  Steel Work LTD Tbk

  62. JPFA Japfa Comfeed S23 √ √ √ √

  Indonesia Tbk

  63. JPRS Jaya Pari Steel - - √ √ √

  Tbk

  64. KAEF Kimia Farma √ √ √

  Tbk

  65. KARW Karwell

  • √ √ √

  Indonesia Tbk

  66. KBLI KMI Wire and S24 √ √ √ √

  Cable Tbk

  67. KBLM Kabelindo S25

  √ √ √ √ Murni Tbk

  68. KBRI Kertas Basuki - - √ √ √

  Rachmat Indonesia Tbk

  69. KDSI Kedawung - - √ √ √

  Setia Industrial Tbk

  70. KIAS Keramika S26

  √ √ √ √ Indonesia Assosiasi Tbk

  71. KICI Kedaung - - √ √ √

  Indag Can Tbk

  72. KLBF Kalbe Farma - - √ √ √

  Tbk

  73. KRAH Grand Kartech - - - √ √

  Tbk

  74. KRAS Krakatau Steel - - √ √ √

  Tbk

  75. LION Lion Metal S27 √ √ √ √

  Works Tbk

  76. LMPI Langgeng - - √ √ √

  Makmur Industry Tbk

  77. LMSH Lionmesh S28

  √ √ √ √ Prima Tbk

  78. LPIN Multi Prima - - √ √ √

  Sejahtera Tbk

  79. MAIN Malindo - - √ √ √

  Feedmill Tbk

  80. MASA Multistrada

  • √ √ √

  Arah Sarana Tbk

  81. MBTO Martina Berto S29 √ √ √ √

  Tbk

  82. MERK Merck Tbk

  • √ √ √

  83. MLBI Multi Bintang - - √ √ √

  Indonesia Tbk

  84. MLIA Mulia

  • √ √ √

  Industrindo Tbk

  85. MRAT Mustika Ratu - - √ √ √

  Tbk

  86. MYOR Mayora Indah - - √ √ √

  Tbk

  • International Tbk
  • 87. MYRX Hanson √ √ √

  88. MYTX Apac Citra - - √ √ √

  Centertex Tbk

  89. NIKL Pelat Timah - - √ √ √

  Nusantara Tbk

  90. NIPS Nippres Tbk S30 √ √ √ √

  91. PBRX Pan Brothers - - √ √ √

  Tbk

  92. PICO Pelangi Indah - - √ √ √

  Canindo Tbk

  93. POLY Asia Pasific √ √ √

  Fibers Tbk

  94. PRAS Prima alloy S31 √ √ √ √ steel Universal

  Tbk

  95. PSDN Prashida S32

  √ √ √ √ Aneka Niaga Tbk

  96. PTSN Sat Nusa - - √ √ √

  Persada Tbk

  97. PYFA Pyridam S33

  √ √ √ √ Farma Tbk

  98. RICY Ricky Putra - - √ √ √

  Globalindo Tbk

  99. RMBA Bentoel

  • √ √ √

  International Investama Tbk

  100. ROTI Nippon S34

  √ √ √ √ Indosari Corporindo Tbk

  101. SCCO Supreme S35

  √ √ √ √ Cable Manufacturing and Commerce Tbk

  102. SCPI

  • Plough Indonesia Tbk 103. SIAP Sekawan
  • √ √ √
  • Schering √ √ √

  Intipratama Tbk

  • dan Farmasi Sido Muncul Tbk 105. SIMA Siwani
  • √ √ √
  • 104. SIDO Industri Jamu √ √

  Makmur Tbk

  106. SIPD Siearad S36

  √ √ √ √ Produce Tbk

  107. SKLT Sekar Laut S37 √ √ √ √

  Tbk

  • 108. SMBR Semen - √ √

  Baturaja Persero Tbk

  109. SMCB Holcim

  • √ √ √

  Indonesia Tbk 110. SMGR Semen Gresik S38

  √ √ √ √ Tbk

  111. SMSM Selamat S39

  √ √ √ √ Sempurna Tbk

  112. SOBI Sorini Agro √ √ √

  Asia Corporindo Tbk

  113. SPMA Suparma Tbk - - √ √ √

  114. SQBI Taisho

  • √ √ √

  Pharmaceutica l Indonesia Tbk

  115. SRIL Sri - - - Rejeki √ √

  Isman Tbk 116. SRSN Indo Acitama S40

  √ √ √ √ Tbk

  117. SSTM Sunson Textile - - √ √ √

  Manufacturer Tbk

  118. STTP Siantar Top √ √ √

  Tbk 119. SULI Sumalindo

  • √ √ √

  Lestari Jaya Tbk

  120. TBMS Tembaga

  • √ √ √

  Mulia Semanan Tbk

  121. TCID Mandom S41

  √ √ √ √ Indonesia Tbk

  122. TIRT Tirta - - √ √ √

  Mahakam Resources Tbk

  123. TKIM Pabrik Kertas S42 √ √ √ √

  Tjiwi Kimia Tbk

  124. TOTO Surya Toto S43 √ √ √ √

  Indonesia Tbk 125. TPIA Chandra Asri - -

  √ √ √ Petrochemical

  126. TRIS Trisula - - - √ √

  International Tbk

  127. TRST Trias Sentosa S44 √ √ √ √

  Tbk 128. TSPC Tempo Scan S45

  √ √ √ √ Pasific Tbk

  129. ULTJ Ultrajaya Milk S46 √ √ √ √

  Industry and Trading Company Tbk

  130. UNIC Unggul Indah S47 √ √ √ √

  Cahaya Tbk 131. UNIT Nusantara Inti S48

  √ √ √ √ Corpora Tbk

  132. UNTX Unitex Tbk

  • √ √ √
  • 133. UNVR Unilever - √ √ √

  Indonesia Tbk 134. VOKS Voksel

  S49 √ √ √ √

  Electric Tbk 135. WIIM Wismilak Inti - -

  √ √ Makmur Tbk

  136. YPAS Yana Prima S50 √ √ √ √

  Hasta Persada Tbk

  

DAFTAR LAMPIRAN

PERUSAHAAN HIGH PROFILE No Kode Nama Perusahaan

  29. PYFA Pyridam Farma Tbk 30.

  22. KBLM Kabelindo Murni Tbk 23.

  KIAS Keramika Indonesia Assosiasi Tbk 24. LION Lion Metal Works Tbk

  25. LMSH Lionmesh Prima Tbk

  26. NIPS Nippres Tbk

  27. PRAS Prima alloy steel Universal Tbk

  28. PSDN Prashida Aneka Niaga Tbk

  ROTI Nippon Indosari Corporindo Tbk 31. SCCO

  20. JPFA Japfa Comfeed Indonesia Tbk 21.

  Supreme Cable Manufacturing and Commerce Tbk

  32. SIPD Siearad Produce Tbk

  33. SKLT Sekar Laut Tbk 34.

  SMGR Semen Gresik Tbk

  35. SMSM Selamat Sempurna Tbk

  36. SRSN Indo Acitama Tbk 37.

  TKIM Pabrik Kertas Tjiwi Kimia Tbk

  KBLI KMI Wire and Cable Tbk

  IPOL Indopoly Swakarsa Industry Tbk

  1. ADES Akasha Wira International Tbk

  9. BUDI Budi Acid Jaya Tbk

  2. ALDO Alkindo Naratama Tbk

  3. ALMI Alumindo Light Metal Industry Tbk

  4. AMFG Asahimas Flat Glass Tbk

  5. APLI Asiaplast Industries Tbk

  6. ARNA Arwana Citra Mulia Tbk 7.

  ASII Astra International Tbk 8. BRAM

  Indo Kordsa Tbk

  10. CPIN Charoen Pokphand Indonesia Tbk 11.

  INTP Indocement Tunggal Prakasa Tbk 19.

  CTBN Citra Turbindo Tbk

  12. DPNS Duta Pertiwi Nusantara

  13. ETWA Eterindo Wahanatama Tbk 14.

  GDYR Goodyear Indonesia Tbk 15.

  IKBI Sumi Indo Kabel Tbk 16.

  INCI Intan Wijaya International Tbk 17.

  INKP Indah Kiat Pulp & paper Tbk 18.

  LAMPIRAN 2 TOTO Surya Toto Indonesia Tbk 38.

  39. TRST Trias Sentosa Tbk TSPC Tempo Scan Pasific Tbk 40.

  41. Ultrajaya Milk Industry and Trading ULTJ Company Tbk

  42. UNIC Unggul Indah Cahaya Tbk 43.

  VOKS Voksel Electric Tbk YPAS Yana Prima Hasta Persada Tbk 44.

  DATA PERUSAHAAN LOW PROFILE No. Kode Nama Perusahaan

  1. ADMG Polychem Indonesia Tbk

  2. ERTX Eratex Djaya Tbk 3.

  INDR Indo Rama Synthetic Tbk MBTO Martina Berto Tbk 4.

  5. TCID Mandom Indonesia Tbk UNIT Nusantara Inti Corpora Tbk 6.

  

DAFTAR LAMPIRAN

DATA UKURAN DEWAN KOMISARIS No. Kode Nama Perusahaan Jumlah dewan komisaris

  3

  3 19.

  INDR Indo Rama Synthetic Tbk

  5 20.

  INKP Indah Kiat Pulp & paper Tbk

  9 21.

  INTP Indocement Tunggal Prakasa Tbk

  7 22.

  IPOL Indopoly Swakarsa Industry Tbk

  3

  23. JPFA Japfa Comfeed Indonesia Tbk

  3 24. KBLI KMI Wire and Cable Tbk

  5 25. KBLM Kabelindo Murni Tbk

  26. KIAS Keramika Indonesia Assosiasi Tbk

  5 18.

  6 27. LION Lion Metal Works Tbk

  3

  28. LMSH Lionmesh Prima Tbk

  3

  29. MBTO Martina Berto Tbk

  3

  30. NIPS Nippres Tbk

  4 31. PRAS Prima alloy steel Universal Tbk

  3

  32. PSDN Prashida Aneka Niaga Tbk

  6

  33. PYFA Pyridam Farma Tbk

  INCI Intan Wijaya International Tbk

  IKBI Sumi Indo Kabel Tbk

  1. ADES Akasha Wira International Tbk

  7

  2

  2. ADMG Polychem Indonesia Tbk

  5

  3. ALDO Alkindo Naratama Tbk

  3 4. ALMI

  Alumindo Light Metal Industry Tbk

  5 5. AMFG Asahimas Flat Glass Tbk

  6

  6. APLI Asiaplast Industries Tbk

  3

  7. ARNA Arwana Citra Mulia Tbk

  3 8. ASII Astra International Tbk

  9. BRAM Indo Kordsa Tbk

  3 17.

  7

  10. BUDI Budi Acid Jaya Tbk

  3 11. CPIN Charoen Pokphand Indonesia Tbk

  5

  12. CTBN Citra Turbindo Tbk

  5

  13. DPNS Duta Pertiwi Nusantara

  3

  14. ERTX Eratex Djaya Tbk

  4 15. ETWA Eterindo Wahanatama Tbk

  4

  16. GDYR Goodyear Indonesia Tbk

  3 LAMPIRAN 3

  34. ROTI Nippon Indosari Corporindo Tbk

  7

  5 50. YPAS Yana Prima Hasta Persada Tbk

  VOKS Voksel Electric Tbk

  2 49.

  6 48. UNIT Nusantara Inti Corpora Tbk

  47. UNIC Unggul Indah Cahaya Tbk

  3

  Ultrajaya Milk Industry and Trading Company Tbk

  4 46. ULTJ

  45. TSPC Tempo Scan Pasific Tbk

  3

  4 44. TRST Trias Sentosa Tbk

  43. TOTO Surya Toto Indonesia Tbk

  42. TKIM Pabrik Kertas Tjiwi Kimia Tbk

  3 35. SCCO

  5

  41. TCID Mandom Indonesia Tbk

  9

  3 40. SRSN Indo Acitama Tbk

  39. SMSM Selamat Sempurna Tbk

  6

  38. SMGR Semen Gresik Tbk

  3

  3 37. SKLT Sekar Laut Tbk

  36. SIPD Siearad Produce Tbk

  3

  Supreme Cable Manufacturing and Commerce Tbk

  3

  

DAFTAR LAMPIRAN

DATA PROFITABILITAS (ROA)

No. Kode Nama Perusahaan Tahun Penelitian

2012 2013

1. ADES

  Japfa Comfeed Indonesia Tbk 0,098 0,043 24.

  INDR Indo Rama Synthetic Tbk

  0,001 0,002 20.

  INKP Indah Kiat Pulp & paper Tbk

  0,007 0,033 21.

  INTP Indocement Tunggal Prakasa Tbk 0,209 0,188 22.

  IPOL Indopoly Swakarsa Industry Tbk

  0,026 0,034 23. JPFA

  0,108 0,55 25. KBLM

  KBLI KMI Wire and Cable Tbk

  INCI Intan Wijaya International Tbk

  Kabelindo Murni Tbk 0,033 0,12 26.

  KIAS Keramika Indonesia Assosiasi Tbk 0,033 0,033 27.

  LION Lion Metal Works Tbk

  0,192 0,130 28. LMSH

  Lionmesh Prima Tbk 0,321 0,102 29.

  MBTO Martina Berto Tbk

  0,075 0,026 30. NIPS Nippres Tbk 0,041 0,042

  0,034 0,076 19.

  IKBI Sumi Indo Kabel Tbk 0,439 0,064 18.

  Akasha Wira International Tbk 0,214 0,126 2.

  ASII Astra International Tbk

  ADMG Polychem Indonesia Tbk 0,014 0,004 3.

  ALDO Alkindo Naratama Tbk 0,067 0,075 4.

  ALMI Alumindo Light Metal

  Industry Tbk 0,020 0,009 5. AMFG

  Asahimas Flat Glass Tbk 0,111 0,096 6.

  APLI Asiaplast Industries Tbk

  0,013 0,006 7. ARNA

  Arwana Citra Mulia Tbk 0,169 0,209 8.

  0,125 0,104 9. BRAM

  0,040 0,006 16. GDYR Goodyear Indonesia Tbk 0,054 0,042 17.

  Indo Kordsa Tbk 0,098 0,023 10.

  BUDI Budi Acid Jaya Tbk

  0,002 0,018 11. CPIN

  Charoen Pokphand Indonesia Tbk 0,217 0,161 12. CTBN

  Citra Turbindo Tbk 0,128 0,140 13.

  DPNS Duta Pertiwi Nusantara

  0,112 0,261 14. ERTX

  Eratex Djaya Tbk 0,015 0,016 15.

  ETWA Eterindo Wahanatama Tbk

31 PRAS Prima alloy steel Universal Tbk 0,027 0,017 LAMPIRAN 4

  32. PSDN

  Mandom Indonesia Tbk 0,119 0,109

  Yana Prima Hasta Persada Tbk 0,047 0,010

  0,087 0,020 50. YPAS

  VOKS Voksel Electric Tbk

  Nusantara Inti Corpora Tbk 0,001 0,002 49.

  0,007 0,38 48. UNIT

  UNIC Unggul Indah Cahaya Tbk

  ULTJ Ultrajaya Milk Industry and Trading Company Tbk 0,146 0,116 47.

  0,155 0,135 44. TRST Trias Sentosa Tbk 0,028 0,010 45. TSPC Tempo Scan Pasific Tbk 0,137 0,118 46.

  TOTO Surya Toto Indonesia Tbk

  0,042 0,038 41. TCID

  Prashida Aneka Niaga Tbk 0,038 0,031 33.

  SRSN Indo Acitama Tbk

  0,032 0,038 38. SMGR Semen Gresik Tbk 0,185 0,174 39. SMSM Selamat Sempurna Tbk 0,184 0,206 40.

  SKLT Sekar Laut Tbk

  Siearad Produce Tbk 0,005 0,003 37.

  36. SIPD

  SCCO Supreme Cable Manufacturing and Commerce Tbk 0,114 0,060

  Nippon Indosari Corporindo Tbk 0,124 0,087 35.

  0,039 0,035 34. ROTI

  PYFA Pyridam Farma Tbk

42. TKIM Pabrik Kertas Tjiwi Kimia Tbk 0,013 0,010 43.

  HASIL PENGOLAHAN DATA Descriptive Statistics N Minimum Maximum Mean Std. Deviation Tipe Industri 100 .00

  1.00 .8800 .32660 Ukuran Dewan Komisaris 100 2.00 9.00 4.2800 1.69420 Profitabilitas 100 .001 .439 .07939 .078025

  Pengungkapan Corporate Social Responsibility 100 .03 .94 .2569 .14908 Kepemilikan Institusional 100 .00

  98.10 29.7795 27.36427 Valid N (listwise) 100

Normal P-Plot Sebelum Transformasi

LAMPIRAN 7

  Normal P-Plot Setelah Transformasi

  Grafik Histogram Sebelum Transformasi

  Grafik Histogram Setelah Transformasi One Sample Kolmogorov Smirnov Sebelum Transformasi One-Sample Kolmogorov-Smirnov Test Unstandardized Residual

  N 100 Normal Parameters a,b Mean .0000000 Std. Deviation .13400599

  Most Extreme Differences Absolute .072 Positive .072 Negative -.051 Kolmogorov-Smirnov Z

  .716 Asymp. Sig. (2-tailed) .684 a. Test distribution is Normal.

b. Calculated from data.

  One Sample Kolmogorov Smirnov Sesudah Transformasi One-Sample Kolmogorov-Smirnov Test Unstandardized Residual

  N a,b 100 Normal Parameters Mean .0000000

  Std. Deviation .13010328 Most Extreme Differences Absolute .067 Positive .056 Negative -.067

  Kolmogorov-Smirnov Z .671 Asymp. Sig. (2-tailed) .759 a. Test distribution is Normal.

  b. Calculated from data.

  Hasil Uji Multikolinearitas Sebelum Transformasi Coefficientsa Stand ardize Unstandardi d zed Coeffic Collinearity Coefficients ients Statistics

  Std.

  Toler Model B Error Beta t Sig. ance

  VIF 1(Constant) .130 .079 1.642 .104 TipeIndustri_T .043 .043 .097 1.015 .312 .910 1.099 UkuranDewanKomisaris .160 .034 .427 4.660 .000 .997 1.003 _T profitabilitas_T -.028 .103 -.026 -.271 .787 .913 1.095 a. Dependent Variable: pengungkapanCSR_T

  Hasil Uji Multikolinearitas Sesudah Transformasi a Coefficients

  Standar dized Unstandardized Coefficie Collinearity Coefficients nts Statistics

  Toler Model B Std. Error Beta T Sig. ance

  VIF 1 (Constant) .061 .051 1.193 .236 Tipe Industri .050 .043 .110 1.168 .246 .945 1.059 Ukuran .037 .008 .417 4.531 .000 .994 1.006 Dewan Komisaris Profitabilitas -.072 .180 -.038 -.402 .689 .947 1.055

a. Dependent Variable: Pengungkapan Corporate Social Responsibility

  Diagram Scatterplot Sebelum Transformasi

  Diagram Scatterplot Sesudah Transformasi Uji Durbin-Watson Sebelum Transformasi

Model Summary

b Model R R Square Adjusted R Square

  Std. Error of the Estimate Durbin-Watson 1 .438 a .192 .167 .13608 2.158

  a. Predictors: (Constant), Profitabilitas, Ukuran Dewan Komisaris, Tipe Industri

  b. Dependent Variable: Pengungkapan Corporate Social Responsibility

  Uji Durbin-Watson Sesudah Transformasi b Model Summary

  Durbin- Adjusted R Std. Error of the Watson Model R R Square Square Estimate a

1 .443 .196 .171 .13212 2.050

a. Predictors: (Constant), profitabilitas_T, UkuranDewanKomisaris_T, TipeIndustri_T b. Dependent Variable: pengungkapanCSR_T

  Uji Koefisien Determinasi b Model Summary

  Std. Error of the Model R R Square Adjusted R Square Estimate a .171 .13212 1 .443 .196 a. Predictors: (Constant), profitabilitas_T, UkuranDewanKomisaris_T, TipeIndustri_T b. Dependent Variable: pengungkapanCSR_T

  Hasil Uji F b ANOVA

  

Sum of Mean

Model Squares Df Square F Sig. a

  1 Regression .408 3 .136 7.795 .000 Residual 1.676 96 .017 Total 2.084

  99

  a. Predictors: (Constant), profitabilitas_T, UkuranDewanKomisaris_T, TipeIndustri_T b. Dependent Variable: pengungkapanCSR_T

  Hasil Uji t Coefficients a Model Unstandardized

  Coefficients Standardized Coefficients t Sig. B

  Std. Error Beta 1 (Constant) .130 .079 1.642 .104

  TipeIndustri_T .043 .043 .097 1.015 .312 UkuranDewanKo misaris_T .160 .034 .427 4.660 .000 profitabilitas_T -.028 .103 -.026 -.271 .787

  a. Dependent Variable: pengungkapanCSR_T Hasil Uji Residual Coefficients

a

  Model Unstandardized Coefficients Standardized

  Coefficients t Sig. B Std. Error Beta 1(Constant) .091 .013 6.880 .000 kepemilikanin stitusional_T .003 .002 .109 1.088 .279 a. Dependent Variable: ABSRES

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