Pengaruh Profitabilitas, Aktivitas dan Ukuran Perusahaan terhadap Publikasi Sustainability Report (pada Perusahaan yang Terdaftar di Bursa Efek Indonesia (BEI) Priode 2012-2014)
LAMPIRAN I : DATA VARIABEL PENELITIAN
DATA VARIABEL PENELITIAN TAHUN 2012
NO
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
KODE
AALI
ADMF
ANTM
ASII
BBNI
BBRI
BBTN
BDMN
BJTM
BNGA
BNII
INTP
JSMR
NISP
PGAS
PTBA
SMCB
SMGR
TAXI
TINS
TLKM
UNTR
UNVR
WIKA
ROE
FATR
SIZE
SRDI
20,29
28,17
98,54
25,32
16,19
28,8
13,27
14,33
13,21
18,76
12,53
116,32
15,69
10,23
38,87
34,21
16,05
27,12
11,55
9,47
27,41
17,81
121,94
112,21
2,35
23,3
2,24
5,48
3,37
13,01
2,99
6,17
9,72
5,85
5,03
2,18
13,21
3,2
1,52
6,26
0,94
1,17
4,48
4,54
4,47
3,68
4,35
8,47
30,15
30,87
30,61
32,84
33,44
33,94
32,35
32,68
31
32,92
32,38
30,76
30,84
32
31,26
30,17
30,13
30,91
28,21
29,44
32,34
31,55
30,11
30,02
0,75
0,29
0,93
0,73
0,6
0,81
0,3
0,69
0,22
0,24
0,4
0,92
0,81
0,76
0,86
0,91
0,69
0,95
0,25
0,92
0,86
0,21
0,68
0,91
67
Universitas Sumatera Utara
LAMPIRAN I : DATA VARIABEL PENELITIAN
DATA VARIABEL PENELITIAN TAHUN 2013
NO
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
KODE
AALI
ADMF
ANTM
ASII
BBNI
BBRI
BBTN
BDMN
BJTM
BNGA
BNII
INTP
JSMR
NISP
PGAS
PTBA
SMCB
SMGR
TAXI
TINS
TLKM
UNTR
UNVR
WIKA
ROE
FATR
SIZE
SRDI
12,72
28,35
3,2
21
19
26,92
13,52
13,18
14,41
16,6
12,66
21,81
11,39
8,47
32,78
24,55
10,86
24,56
16,64
10,53
26,21
13,46
125,81
19,35
1,95
28,5
1,69
5,65
3,46
11,1
3,71
6,15
9,42
4,89
4,98
2,01
9,81
3,75
1,63
4
0,78
1,3
4,93
2,92
3,33
3,5
4,47
7,25
30,34
31,06
30,72
33
33,59
34,07
32,51
32,85
31,13
33,02
32,58
30,91
30,98
32,21
31,61
30,09
30,33
31,06
28,39
29,7
32,48
31,68
29,64
30,16
0,65
0,29
0,29
0,29
0,29
0,53
0,31
0,35
0,77
0,33
0,27
0,92
0,27
0,8
0,47
0,6
0,8
0,48
0,25
0,8
0,36
0,34
0,36
0,21
68
Universitas Sumatera Utara
LAMPIRAN I : DATA VARIABEL PENELITIAN
DATA VARIABEL PENELITIAN TAHUN 2014
NO
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
KODE
AALI
ADMF
ANTM
ASII
BBNI
BBRI
BBTN
BDMN
BJTM
BNGA
BNII
INTP
JSMR
NISP
PGAS
PTBA
SMCB
SMGR
TAXI
TINS
TLKM
UNTR
UNVR
WIKA
ROE
FATR
SIZE
SRDI
10,85
17,4
-4,65
18,39
17,75
24,82
9,14
6,71
12,7
8,13
4,86
15,99
10,64
8,94
21,79
23,29
6,38
22,29
16,46
6,62
20,13
12,55
73,98
10,26
2,11
20,77
1,08
4,89
3,6
8,69
3,67
5,49
8,97
4,3
5,04
1,65
9,47
3,79
1,32
16,34
0,73
1,33
4,19
3,65
3,64
3,9
4,9
4,66
30,53
31,13
30,75
33,09
33,66
34,32
32,6
32,9
31,39
33,06
32,6
30,9
31,09
32,27
31,82
30,33
30,47
31,17
28,7
29,78
32,56
31,73
30,35
30,34
0,6
0,14
0,51
0,18
0,25
0,46
0,27
0,34
0,31
0,29
0,32
0,53
0,26
0,34
0,48
0,15
0,8
0,59
0,25
0,59
0,35
0,36
0,36
0,4
69
Universitas Sumatera Utara
LAMPIRAN II : HASIL UJI SPSS
Regression
Descriptive Statistics
N
Range
Statistic
Statistic
Minimu
Maximu
m
m
Statistic
Statistic
Sum
Mean
Std.
Variance
Deviation
Statistic
Statistic
Std.
Statistic
Statistic
Error
Return On Equity
72
130,46
-4,65
125,81
1751,69
24,3290
3,18908
27,06025
732,257
Fixed Asset Turnover
72
27,77
,73
28,50
397,34
5,5187
,59500
5,04877
25,490
Size
72
6,11
28,21
34,32
2262,57
31,4246
,16078
1,36425
1,861
72
,81
,14
,95
35,85
,4979
,02897
,24586
,060
Sustainability Report
Disclosure Index
Valid N (listwise)
72
b
Model Summary
Model
1
R
,423
R Square
a
,179
Adjusted R
Std. Error of the
Square
Estimate
,142
,22768
Durbin-Watson
1,841
a. Predictors: (Constant), Size, Fixed Asset Turnover, Return On Equity
b. Dependent Variable: Sustainability Report Disclosure Index
70
Universitas Sumatera Utara
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N
72
Normal Parameters
Mean
a,b
0E-7
Std. Deviation
Most Extreme Differences
,22281493
Absolute
,158
Positive
,158
Negative
-,089
Kolmogorov-Smirnov Z
1,340
Asymp. Sig. (2-tailed)
,055
a. Test distribution is Normal.
b. Calculated from data.
a
ANOVA
Model
Sum of Squares
Regression
1
df
Mean Square
,767
3
,256
Residual
3,525
68
,052
Total
4,292
71
F
Sig.
4,930
,004
b
a. Dependent Variable: Sustainability Report Disclosure Index
b. Predictors: (Constant), Size, Fixed Asset Turnover, Return On Equity
Coefficients
Model
Unstandardized Coefficients
a
Standardized
t
Sig.
Collinearity Statistics
Coefficients
B
(Constant)
Std. Error
1,171
,644
,002
,001
Fixed Asset Turnover
-,014
Size
-,021
Return On Equity
Beta
Tolerance
VIF
1,820
,073
,269
2,388
,020
,953
1,049
,005
-,279
-2,534
,014
,997
1,003
,020
-,116
-1,031
,306
,951
1,052
1
a. Dependent Variable: Sustainability Report Disclosure Index
71
Universitas Sumatera Utara
Residuals Statistics
Minimum
Predicted Value
Maximum
a
Mean
Std. Deviation
N
,2032
,7974
,4979
,10392
72
-2,836
2,882
,000
1,000
72
,029
,127
,050
,021
72
,1643
,9181
,4986
,11044
72
-,43735
,45560
,00000
,22281
72
Std. Residual
-1,921
2,001
,000
,979
72
Stud. Residual
-2,170
2,101
-,001
1,010
72
-,55812
,50235
-,00065
,23776
72
-2,233
2,157
,001
1,019
72
Mahal. Distance
,192
20,979
2,958
3,943
72
Cook's Distance
,000
,325
,017
,041
72
Centered Leverage Value
,003
,295
,042
,056
72
Std. Predicted Value
Standard Error of Predicted
Value
Adjusted Predicted Value
Residual
Deleted Residual
Stud. Deleted Residual
a. Dependent Variable: Sustainability Report Disclosure Index
72
Universitas Sumatera Utara
Charts
73
Universitas Sumatera Utara
74
Universitas Sumatera Utara
75
Universitas Sumatera Utara
LAMPIRAN III : TABEL F SIGNIFIKANSI 5%
76
Universitas Sumatera Utara
LAMPIRAN VI : TABEL t SIGNIFIKANSI 5%
77
Universitas Sumatera Utara
DATA VARIABEL PENELITIAN TAHUN 2012
NO
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
KODE
AALI
ADMF
ANTM
ASII
BBNI
BBRI
BBTN
BDMN
BJTM
BNGA
BNII
INTP
JSMR
NISP
PGAS
PTBA
SMCB
SMGR
TAXI
TINS
TLKM
UNTR
UNVR
WIKA
ROE
FATR
SIZE
SRDI
20,29
28,17
98,54
25,32
16,19
28,8
13,27
14,33
13,21
18,76
12,53
116,32
15,69
10,23
38,87
34,21
16,05
27,12
11,55
9,47
27,41
17,81
121,94
112,21
2,35
23,3
2,24
5,48
3,37
13,01
2,99
6,17
9,72
5,85
5,03
2,18
13,21
3,2
1,52
6,26
0,94
1,17
4,48
4,54
4,47
3,68
4,35
8,47
30,15
30,87
30,61
32,84
33,44
33,94
32,35
32,68
31
32,92
32,38
30,76
30,84
32
31,26
30,17
30,13
30,91
28,21
29,44
32,34
31,55
30,11
30,02
0,75
0,29
0,93
0,73
0,6
0,81
0,3
0,69
0,22
0,24
0,4
0,92
0,81
0,76
0,86
0,91
0,69
0,95
0,25
0,92
0,86
0,21
0,68
0,91
67
Universitas Sumatera Utara
LAMPIRAN I : DATA VARIABEL PENELITIAN
DATA VARIABEL PENELITIAN TAHUN 2013
NO
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
KODE
AALI
ADMF
ANTM
ASII
BBNI
BBRI
BBTN
BDMN
BJTM
BNGA
BNII
INTP
JSMR
NISP
PGAS
PTBA
SMCB
SMGR
TAXI
TINS
TLKM
UNTR
UNVR
WIKA
ROE
FATR
SIZE
SRDI
12,72
28,35
3,2
21
19
26,92
13,52
13,18
14,41
16,6
12,66
21,81
11,39
8,47
32,78
24,55
10,86
24,56
16,64
10,53
26,21
13,46
125,81
19,35
1,95
28,5
1,69
5,65
3,46
11,1
3,71
6,15
9,42
4,89
4,98
2,01
9,81
3,75
1,63
4
0,78
1,3
4,93
2,92
3,33
3,5
4,47
7,25
30,34
31,06
30,72
33
33,59
34,07
32,51
32,85
31,13
33,02
32,58
30,91
30,98
32,21
31,61
30,09
30,33
31,06
28,39
29,7
32,48
31,68
29,64
30,16
0,65
0,29
0,29
0,29
0,29
0,53
0,31
0,35
0,77
0,33
0,27
0,92
0,27
0,8
0,47
0,6
0,8
0,48
0,25
0,8
0,36
0,34
0,36
0,21
68
Universitas Sumatera Utara
LAMPIRAN I : DATA VARIABEL PENELITIAN
DATA VARIABEL PENELITIAN TAHUN 2014
NO
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
KODE
AALI
ADMF
ANTM
ASII
BBNI
BBRI
BBTN
BDMN
BJTM
BNGA
BNII
INTP
JSMR
NISP
PGAS
PTBA
SMCB
SMGR
TAXI
TINS
TLKM
UNTR
UNVR
WIKA
ROE
FATR
SIZE
SRDI
10,85
17,4
-4,65
18,39
17,75
24,82
9,14
6,71
12,7
8,13
4,86
15,99
10,64
8,94
21,79
23,29
6,38
22,29
16,46
6,62
20,13
12,55
73,98
10,26
2,11
20,77
1,08
4,89
3,6
8,69
3,67
5,49
8,97
4,3
5,04
1,65
9,47
3,79
1,32
16,34
0,73
1,33
4,19
3,65
3,64
3,9
4,9
4,66
30,53
31,13
30,75
33,09
33,66
34,32
32,6
32,9
31,39
33,06
32,6
30,9
31,09
32,27
31,82
30,33
30,47
31,17
28,7
29,78
32,56
31,73
30,35
30,34
0,6
0,14
0,51
0,18
0,25
0,46
0,27
0,34
0,31
0,29
0,32
0,53
0,26
0,34
0,48
0,15
0,8
0,59
0,25
0,59
0,35
0,36
0,36
0,4
69
Universitas Sumatera Utara
LAMPIRAN II : HASIL UJI SPSS
Regression
Descriptive Statistics
N
Range
Statistic
Statistic
Minimu
Maximu
m
m
Statistic
Statistic
Sum
Mean
Std.
Variance
Deviation
Statistic
Statistic
Std.
Statistic
Statistic
Error
Return On Equity
72
130,46
-4,65
125,81
1751,69
24,3290
3,18908
27,06025
732,257
Fixed Asset Turnover
72
27,77
,73
28,50
397,34
5,5187
,59500
5,04877
25,490
Size
72
6,11
28,21
34,32
2262,57
31,4246
,16078
1,36425
1,861
72
,81
,14
,95
35,85
,4979
,02897
,24586
,060
Sustainability Report
Disclosure Index
Valid N (listwise)
72
b
Model Summary
Model
1
R
,423
R Square
a
,179
Adjusted R
Std. Error of the
Square
Estimate
,142
,22768
Durbin-Watson
1,841
a. Predictors: (Constant), Size, Fixed Asset Turnover, Return On Equity
b. Dependent Variable: Sustainability Report Disclosure Index
70
Universitas Sumatera Utara
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N
72
Normal Parameters
Mean
a,b
0E-7
Std. Deviation
Most Extreme Differences
,22281493
Absolute
,158
Positive
,158
Negative
-,089
Kolmogorov-Smirnov Z
1,340
Asymp. Sig. (2-tailed)
,055
a. Test distribution is Normal.
b. Calculated from data.
a
ANOVA
Model
Sum of Squares
Regression
1
df
Mean Square
,767
3
,256
Residual
3,525
68
,052
Total
4,292
71
F
Sig.
4,930
,004
b
a. Dependent Variable: Sustainability Report Disclosure Index
b. Predictors: (Constant), Size, Fixed Asset Turnover, Return On Equity
Coefficients
Model
Unstandardized Coefficients
a
Standardized
t
Sig.
Collinearity Statistics
Coefficients
B
(Constant)
Std. Error
1,171
,644
,002
,001
Fixed Asset Turnover
-,014
Size
-,021
Return On Equity
Beta
Tolerance
VIF
1,820
,073
,269
2,388
,020
,953
1,049
,005
-,279
-2,534
,014
,997
1,003
,020
-,116
-1,031
,306
,951
1,052
1
a. Dependent Variable: Sustainability Report Disclosure Index
71
Universitas Sumatera Utara
Residuals Statistics
Minimum
Predicted Value
Maximum
a
Mean
Std. Deviation
N
,2032
,7974
,4979
,10392
72
-2,836
2,882
,000
1,000
72
,029
,127
,050
,021
72
,1643
,9181
,4986
,11044
72
-,43735
,45560
,00000
,22281
72
Std. Residual
-1,921
2,001
,000
,979
72
Stud. Residual
-2,170
2,101
-,001
1,010
72
-,55812
,50235
-,00065
,23776
72
-2,233
2,157
,001
1,019
72
Mahal. Distance
,192
20,979
2,958
3,943
72
Cook's Distance
,000
,325
,017
,041
72
Centered Leverage Value
,003
,295
,042
,056
72
Std. Predicted Value
Standard Error of Predicted
Value
Adjusted Predicted Value
Residual
Deleted Residual
Stud. Deleted Residual
a. Dependent Variable: Sustainability Report Disclosure Index
72
Universitas Sumatera Utara
Charts
73
Universitas Sumatera Utara
74
Universitas Sumatera Utara
75
Universitas Sumatera Utara
LAMPIRAN III : TABEL F SIGNIFIKANSI 5%
76
Universitas Sumatera Utara
LAMPIRAN VI : TABEL t SIGNIFIKANSI 5%
77
Universitas Sumatera Utara