Analisis Pengaruh Kepemilikan Manajerialdan Kepemilikan Institusionalserta Pengungkapan Corporate Social Responsibility terhadap Nilai Perusahaan Perbankan Di Bursa Efek Indonesia

DAFTAR POPULASI PERUSAHAAN No Kode Saham Nama Perusahaan Kriteria Sampel

  1

  

2

  3

  4

  1 AGRO Bank Rakyat Indonesia Agro Niaga Tbk

  ฀ ฀ X ฀

  2 AGRS Bank Agris Tbk ฀ ฀ X ฀

  3 BABP Bank MNC Internasional Tbk

  ฀ ฀ X ฀

  4 BACA Bank Capital Indonesia Tbk

  ฀ ฀ X ฀

  15 BDMN Bank Danamon Indonesia Tbk

  X

  X

  ฀ ฀ ฀

  Bank Maspion Indonesia Tbk

  21 BMAS

  X

  20 BKSW Bank Kesawan Tbk ฀ ฀ ฀

  (Tbk) ฀ ฀ ฀

  ฀ ฀ ฀ ฀ S5

  19 BJTM Bank Pembangunan Daerah Jawa Timur

  X

  18 BJBR Bank Jabar Banten Tbk ฀ ฀ ฀

  17 BINA Bank Ina Perdana Tbk ฀ ฀ X ฀

  X ฀

  ฀ ฀

  16 BEKS Bank Pundi Indonesia Tbk

  22 BMRI Bank Mandiri (Persero) ฀ ฀ ฀ ฀ S6

  33 MAYA Bank Mayapada Internasional Tbk

  ฀ ฀ X ฀

  34 MCOR Bank Windu Kentjana Internasional Tbk

  ฀ ฀

  X ฀

  35 MEGA Bank Mega Tbk ฀ ฀ ฀ ฀ S11

  36 NAGA Bank Mitraniaga Tbk ฀ ฀

  X ฀

  37 NISP Bank NISP OCBC Tbk ฀ ฀ ฀ ฀ S12

  38 NOBU Bank Nationalnobu Tbk ฀ ฀

  X ฀

  39 PNBN Bank Pan Indonesia Tbk ฀ ฀ X ฀

  40 PNBS Bank Pan Indonesia Syariah Tbk

  ฀ ฀ ฀

  X

  41 SDRA Bank Himpunan Saudara ฀ ฀ X ฀

Daftar Sampel Perusahaan NO KODE NAMA PERUSAHAAN

  1 BBKP Bank Bukopin Tbk

  2 BBNI Bank Negara Indonesia Tbk

  3 BBRI Bank Rakyat Indonesia (Persero) Tbk

  4 BDMN Bank Danamon Indonesia Tbk

  5 BMRI Bank Mandiri (Persero) Tbk

  6 BNBA Bank Bumi Arta Tbk

  7 BNGA Bank CIMB Niaga Tbk

  8 BNLI Bank Permata Tbk

  9 BSWD Bank Swadesi Tbk

  10 BVIC Bank Victoria Internasional Tbk

  11 MEGA Bank Mega Tbk

  12 NISP Bank OCBC NISP Tbk Sumber :

  Tabel Perhitungan Kepemilikan Saham Manajemen Tahun No Kode 2011 2012 2013

  1 BBKP 0,26 0,5 0,5

  2 BBNI 0.21 0,57 0,57

  3 BBRI 0,67 0,57 0,5

  4 BDMN 0,5 0,57 0,57

  5 BMRI 0,67 0,57 0,57

  6 BNBA 0,5 0,5 0,5

  7 BNGA 0,5 0,5 0,5

  8 BNLI 0,5 0,56 0,56

  9 BSWD 0,5 0,6 0,6

  10 BVIC 0,67 0,67 0,75

  11 MEGA 0,67 0,5 0,67

  12 NISP 0,38 0,5 0,57

  Tabel Perhitungan Kepemilikan Saham Institusional No Kode

Tahun

2011 2012 2013

  1 BBKP 0,003 0,769 0,487

  2 BBNI 0,715 0,124 0,963

  3 BBRI 0,567 1,028 0,445

  4 BDMN 1,001 0,674 0,801

  5 BMRI 0,011 1,001 1,008

  6 BNBA 0,909 0,909 0,909

  7 BNGA 0,446 0,969 1,003

  8 BNLI 0,893 0,513 0,445

  9 BSWD 0,931 0,947 0,931

  10 BVIC 0,551 0,487 0,539

  11 MEGA 0,578 0,578 0,617

  12 NISP 0,819 0,819 0,85

  

Tabel Pengungkapan Corporate Social Responsibility (CSR)

Pengungkapan Tema Masyarakat

No Item Pengungkapan Tanggung Jawab Sosial

  1 Dukungan pada kegiatan sosial budaya (pameran, gelaran seni, dsb)

  2 Dukungan pada kegiatan olah raga (termasuk sponsorship)

  3 Dukungan pada dunia anak (pendidikan)

  4 Partisipasi pada kegiatan sekitar kantor atau pabrik (perayaan Hari Besar)

  5 Dukungan ke lembaga Kerohanian (Dewa Masjid, Bazis, dsb)

  6 Dukungan ke lembaga pendidikan (termasuk beasiswa, kesempatan magang dan kesempatan penelitian

  7 Dukungan ke lembaga sosial lainnya

  8 Fasilitas sosial dan fasilitas umum

  

9 Prioritas lapangan pekerjaan bagi masyarakat sekitar (termasuk pemberian fasilitas

dan motivasi oleh perusahaan untuk berwirausaha bagi masyarakat sekitar industri)

Pengungkapan Tema Konsumen

  Sumber : globalreportintiative.org

  

Perhitungan Corporate Social Responsibility (CSR) 2011

N o Kode Pengungkapan Jumlah CSR Masyarakat Konsumen Tenaga Kerja

  5 10 0,357

  4

  9 18 0,643

  8 BNLI

  6

  4

  7 17 0,607

  9 BSWD

  2

  3

  10 BVIC

  7 BNGA

  5

  3

  4 12 0,429

  11 MEGA

  5

  4

  6 15 0,536

  12 NISP

  7

  4

  5

  6 13 0,464

  1 BBKP

  4

  7

  4

  10 21 0,750

  2 BBNI

  8

  4

  10 22 0,786

  3 BBRI

  8

  7 19 0,679

  3

  4 BDMN

  6

  4

  7 17 0,607

  5 BMRI

  8

  4

  4 16 0,571

  6 BNBA

  4

  6 17 0,607

  

Perhitungan Corporate Social Responsibility (CSR) 2012

N o Kode Pengungkapan Jumlah CSR Masyarakat Konsumen Tenaga Kerja

  5 11 0,393

  4

  9 18 0,643

  8 BNLI

  6

  4

  7 17 0,607

  9 BSWD

  3

  3

  10 BVIC

  7 BNGA

  5

  3

  5 13 0,464

  11 MEGA

  5

  4

  6 15 0,536

  12 NISP

  7

  3

  5

  7 15 0,536

  1 BBKP

  3

  7

  4

  9 20 0,714

  2 BBNI

  8

  4

  9 21 0,750

  3 BBRI

  8

  7 18 0,643

  3

  4 BDMN

  7

  4

  7 18 0,643

  5 BMRI

  8

  4

  7 19 0,679

  6 BNBA

  5

  6 16 0,571 Sumber : SPSS 17, Data diolah

  

Perhitungan Corporate Social Responsibility (CSR) 2013

No Kode Pengungkapan Jumlah CSR Masyarakat Konsumen Tenaga Kerja

  5 11 0,393

  4

  9 19 0,679

  8 BNLI

  7

  4

  7 18 0,643

  9 BSWD

  3

  3

  10 BVIC

  7 BNGA

  5

  3

  4 12 0,429

  11 MEGA

  6

  4

  6 16 0,571

  12 NISP

  7

  4

  6

  8 17 0,607

  1 BBKP

  4

  7

  4

  11 22 0,786

  2 BBNI

  7

  4

  11 22 0,786

  3 BBRI

  8

  8 20 0,714

  3

  4 BDMN

  8

  4

  7 19 0,679

  5 BMRI

  8

  4

  8 20 0,714

  6 BNBA

  6

  6 17 0,607 Sumber : SPSS 17, Data diolah

  Tabel Perhitungan MVE (Market Value Equity) Perhitungan MVE Jumlah Saham Yang Tahun Kode Beredar Harga Saham MVE DEBT MVE + DEBT

  2011 BBKP 5740986009 710 4.076.100.066.390 34.631.954.000.000 38.708.054.066.390 BBNI 15273940510 3800 58.040.973.938.000 208.322.445.000.000 266.363.418.938.000 BBRI 24669162000 6750 166.516.843.500.000 289.689.648.000.000 456.206.491.500.000 BDMN 17782400000 4100 72.907.840.000.000 82.695.867.000.000 155.603.707.000.000 BMRI 20961252565 6750 141.488.454.813.750 359.318.341.000.000 500.806.795.813.750 BNBA 2310000000 350 808.500.000.000 1.988.575.919.921 2.797.075.919.921 BNGA 23934864 1100 26.328.350.400 95.827.902.000.000 95.854.230.350.400 BNLI 7743125924 1380 10.685.513.775.120 51.107.365.000.000 61.792.878.775.120 BSWD 808000000 800 646.400.000.000 1.234.899.142.899 1.881.299.142.899 BVIC 14000000000 275 3.850.000.000.000 6.729.656.813.000 10.579.656.813.000 MEGA 3149000000 1080 3.400.920.000.000 36.281.380.000.000 39.682.300.000.000 NISP 5814574345 1150 6.686.760.496.750 21.915.296.000.000 28.602.056.496.750 2012 BBKP 6111687727 680 4.155.947.654.360 44.957.408.000.000 49.113.355.654.360 BBNI 15445203915 3700 57.147.254.485.500 215.431.004.000.000 272.578.258.485.500

  BSWD 868000000 900 781.200.000.000 1.251.616.532.338 2.032.816.532.338 BVIC 4096447315 325 1.331.345.377.375 95.621.627.420.000 96.952.972.797.375 MEGA 3181224188 1150 3.658.407.816.200 47.230.741.000.000 50.889.148.816.200 NISP 5814574345 1530 8.896.298.747.850 39.942.316.000.000 48.838.614.747.850 2013 BBKP 7797287047 820 6.393.775.378.540 52.809.369.000.000 59.203.144.378.540 BBNI 18648656458 3950 73.662.193.009.100 261.215.137.000.000 334.877.330.009.100 BBRI 24669162000 7250 178.851.424.500.000 420.078.955.000.000 598.930.379.500.000 BDMN 8808032849 3775 33.250.324.004.975 116.097.931.000.000 149.348.255.004.975 BMRI 23333333333 7850 183.166.666.664.050 451.379.750.000.000 634.546.416.664.050 BNBA 2310000000 800 1.848.000.000.000 2.487.017.345.930 4.335.017.345.930 BNGA 25131606843 1310 32.922.404.964.330 148.431.639.000.000 181.354.043.964.330 BNLI 10676128167 1260 13.451.921.490.420 92.187.794.000.000 105.639.715.490.420 BSWD 868000000 960 833.280.000.000 1.733.939.415.500 2.567.219.415.500 BVIC 5315686 450 2.392.058.700 10.590.449.297.000 10.592.841.355.700 MEGA 3413590119 1250 4.266.987.648.750 57.032.639.000.000 61.299.626.648.750 NISP 11472648486 1230 14.111.357.637.780 23.244.018.000.000 37.355.375.637.780

  

Tabel Perhitungan Tobins Q

Tahun Kode MVE+D Total Aktiva Tobins Q Ratio

  0,895 BNLI 61.792.878.775.120

  37.052.596.000.000 0,772 2012 BBKP 49.113.355.654.360

  1,000 NISP 28.602.056.496.750

  MEGA 39.682.300.000.000 39.684.622.000.000

  7.359.018.223.000 1,438

  1,224 BVIC 10.579.656.813.000

  BSWD 1.881.299.142.899 1.537.377.763.659

  56.009.953.000.000 1,103

  BNGA 95.854.230.350.400 107.104.274.000.000

  2011 BBKP 38.708.054.066.390 37.173.318.000.000

  2.403.186.094.861 1,164

  1,269 BNBA 2.797.075.919.921

  BMRI 500.806.795.813.750 394.616.604.000.000

  95.597.953.000.000 1,628

  1,439 BDMN 155.603.707.000.000

  BBRI 456.206.491.500.000 316.947.029.000.000

  227.496.967.000.000 1,171

  1,041 BBNI 266.363.418.938.000

  47.489.366.000.000 1,034

  

Statistik Deskriptif

Descriptive Statistics

  N Minimum Maximum Mean Std. Deviation Tobins_Q 36 ,6240 9,4080 1,373361 1,3945976 Kepemilikan_manajerial 36 ,2100 ,7500 ,541667 ,1063552 Kepemilikan_Institusional 36 ,0030 1,0280 ,701111 ,2795251 Pengungkapan_CSR 36 ,3570 ,7860 ,606194 ,1166104 Valid N (listwise)

  36 Sumber : SPSS 17, Data diolah

  Uji Asumsi Klasik

  One-Sample Kolmogorov-Smirnov Test

  Unstandardized Residual

  N

  35 Normal Parameters ^a,b Mean

  0E-7 Std. Deviation ,21825259

  Most Extreme Differences Absolute ,086 Positive ,086 Negative -,081

  Kolmogorov-Smirnov Z ,506 Asymp. Sig. (2-tailed) ,960 a. Test distribution is Normal.

  b. Calculated from data.

  Sumber : SPSS 17, Data diolah

  

Coefficients

^a

  Model Unstandardized Coefficients

  Standardized Coefficients t Sig. B Std. Error Beta

  1 (Constant) -,011 ,270 -,039 ,969 Kepemilikan_manajerial ,241 ,265 ,178 ,908 ,371 Kepemilikan_Institusion al

  ,038 ,092 ,074 ,408 ,686 Pengungkapan_CSR ,028 ,247 ,023 ,114 ,910

  a. Dependent Variable: absut

  Sumber : SPSS 17, Data diolah Model Summary ^b

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

  

Uji Hipotesis

_b Model Summary

  Model R R Square Adjusted R Std. Error of the _a Square Estimate 1 ,177 ,031 -,063 ,2285694 a. Predictors: (Constant), Pengungkapan_CSR, Kepemilikan_Institusional, Kepemilikan_manajerial

  b. Dependent Variable: Tobins_Q

  Sumber : SPSS 17, Data diolah

_a

ANOVA Model Sum of Squares df Mean Square F Sig. _b

  Regression ,052 3 ,017 ,333 ,802

  1 Residual 1,620 31 ,052