Pengaruh Profitabilitas Dan Size Perusahaan Terhadap Pengungkapan Tanggung Jawab Sosial Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia
- 3 Alaska Industrindo Tbk ALKA
- 4 Alumindo Light Metal Industry Tbk ALMI
- 11 Asiaplast Industries Tbk APLI
- √
√
Sampel 8
√ √ √
30 Gudang Garam Tbk GGRM
29 Davomas Abadi Tbk DAVO √ - -
√
28 Darya Varia Laboratoria Tbk DVLA
√
27 Citra Turbindo Tbk CTBN
26 Chandra Asri Petrochemical TPIA
√
IGAR √ √ -
25 Champion Pasific Indonesia Tbk
√
24 Centex Tbk CNTX
√
23 Cahaya Kalbar Tbk CEKA
√
22 Budi Acid Jaya Tbk BUDI
31 Duta Pertiwi Nusantara DPNS
32 Ekadharma International Tbk EKAD
20 Berlina Tbk BRNA
√
INAI
43 Indal Aluminium Industry Tbk
√
INKP
42 Indah Kiat Pulp & paper Tbk
41 Holcim Indonesia Tbk SMCB √ - -
√
40 Hanson International Tbk MYRX
√ √
√
38 Goodyear Indonesia Tbk GDYR
√ √
√ √
35 Ever Shine Textile Industry Tbk ESTI
Sampel 9
√ √ √
34 Hanjaya Mandala Sampoerna Tbk HMSP
33 Eratex Djaya Tbk ERTX √ √ -
√ √
Sampel 7
√
√ √
8 Arwana Citra Mulia Tbk ARNA
√
7 Argo Pantes Tbk ARGO
√
6 Argha Karya Prima Industry Tbk AKPI
5 Apac Citra Centertex Tbk MYTX √ √ -
√
√ √
2 Alam Karya Unggul Tbk AKKU
9 Asahimas Flat Glass Tbk AMFG √ √ -
1 Akasha Wira International Tbk ADES √ √ √ Sampel 1
3
2
1
Sampel
No. Nama Perusahaan Kode Kriteria
Daftar Populasi dan Sampel Perusahaan Manufaktur
Lampiran 1
√
10 Asia Pasific Fibers Tbk POLY
√ √ √
Sampel 4
19 Eterindo Wahanatama Tbk ETWA
Sampel 6
√ √ √
18 Delta Djakarta Tbk DLTA
17 Barito Pasific Tbk BRPT √ - -
Sampel 5
√ √ √
16 Astra International Tbk ASII
√ √ √
√ √
15 Astra Graphia Tbk ASGR
Sampel 3
√ √ √
14 Tri Banyan Tirta Tbk ALTO
13 Tiga Pilar Sejahtera Food Tbk AISA √ √ √ Sampel 2
√
12 Astra Auto Part Tbk AUTO
√
- 21 Beton Jaya Manunggal Tbk BTON √ - -
- 36 Fajar Surya Wisesa Tbk FASW
- 37 Gajah Tunggal Tbk GJTL √ - -
- 39 Gunawan Dianjaya Steel Tbk GDST
- 45 Indo Rama Synthetic Tbk
- 52 Indospring Tbk
- 53 Intan Wijaya International Tbk
- 59 Jembo Cable Company Tbk JECC
- 60 Kabelindo Murni Tbk KBLM
- 61 Kalbe Farma Tbk KLBF √ √ √ Sampel 11
- 69 Langgeng Makmur Industry Tbk LMPI √ √ -
- 71 Lion Metal Works Tbk LION
- √
- 79 Multi Bintang Indonesia Tbk MLBI
- 80 Multi Prima Sejahtera Tbk LPIN
- 81 Multistrada Arah Sarana Tbk MASA
- 82 Mustika Ratu Tbk MRAT
73 Malindo Feedmill Tbk MAIN √ - -
√
72 Lionmesh Prima Tbk LMSH
Sampel 12
√ √ √
√ √
70 Lautan Luas Tbk LTLS
√ √
√
68 Krakatau Steel Tbk KRAS
67 KMI Wire and Cable Tbk KBLI
√
66 Kimia Farma Tbk KAEF
65 Kertas Basuki Rachmat Indonesia Tbk KBRI √ √ -
√
64 Keramika Indonesia Assosiasi Tbk KIAS
√
63 Kedawung Setia Industrial Tbk KDSI
74 Multipolar Tbk MLPL
√ √ √
Sampel 13
√
86 Pabrik Kertas Tjiwi Kimia Tbk TKIM
85 Nippress TBk Tbk NIPS √ √ √ Sampel 15
Sampel 14
√ √ √
84 Samindo Resources Tbk MYOH
√
83 Nippon Indosari Corporindo Tbk ROTI
√ √
75 Martina Berto Tbk MBTO
√ √
√ √
√ √
78 Mulia Industrindo Tbk MLIA
77 Merck Tbk MERK √ - -
√
76 Mayora Indah Tbk MYOR
√ - -
√
√ √
62 Karwell Indonesia Tbk KARW
√
49 Indofood Sukses Makmur Tbk
√
ICBP
48 Indofood CBP Sukses Makmur Tbk
√
INAF
47 Indofarma Tbk
INTP
50 Indomobil Sukses International Tbk
46 Indocement Tunggal Prakasa Tbk
INDR √ - -
√ √
44 Indo Acitama Tbk SRSN
3
2
1
No. Nama Perusahaan Kode Kriteria Sampel
INDF √ - -
IMAS
√ √
√
√ √
58 Jaya Pari Steel Tbk JPRS
57 Japfa Comfeed Indonesia Tbk JPFA ( √ - -
√
56 Jakarta Kyoei Steel Work LTD Tbk JKSW
√
ITMA
55 Itamaraya Tbk
IKAI
√ √ √
54 Inti Keramik Alam Asri Industri Tbk
INCI √ √ -
√ √
INDS
√ √
IPOL
51 Indopoly Swakarsa Industry Tbk
Sampel 10
√
- √
- 91 Pelat Timah Nusantara Tbk NIKL
- - -
- 98 Pyridam Farma Tbk PYFA
- 100 Sat Nusa Persada Tbk PTSN √ √ - 101 Schering Plough Indonesia Tbk SCPI
- 102 Sekar Laut Tbk SKLT
- 103 Sekawan Intipratama Tbk SIAP
- 104 Bentoel International Investama Tbk RMBA √ √ √ Sampel 17 105 Selamat Sempurna Tbk SMSM
- 107 Siantar Top Tbk STTP
- 108 Siearad Produce Tbk SIPD √ √ - 109 Siwani Makmur Tbk SIMA
- 110 Sorini Agro Asia Corporindo Tbk SOBI
- 111 Sumalindo Lestari Jaya Tbk SULI
- 112 Sumi Indo Kabel Tbk
- 114 Suparma Tbk SPMA
- 115 Supreme Cable Manufacturing and Commerce Tbk SCCO
- 116 Surabaya Agung Industri Pulp & Kertas Tbk SAIP √ √ - 117 Surya Intrindo Makmur Tbk SIMM
- 118 Surya Toto Indonesia Tbk TOTO
- 119 Taisho Pharmaceutical Indonesia Tbk SQBI
- 120 Tembaga Mulia Semanan Tbk TBMS √ - - 121 Tempo Scan Pasific Tbk TSPC
- 122 Mandom Indonesia Tbk TCID
- 124 Toba Pulp Lestari Tbk
- 126 Ultrajaya Milk Industry and Trading Company Tbk ULTJ
- 128 Unilever Indonesia Tbk UNVR √ - - 129 Unitex Tbk UNTX
- 130 Voksel Electric Tbk
- 131 Yana Prima Hasta Persada Tbk YPAS
√ √ √ Sampel 18
106 Semen Gresik Tbk SMGR
√ √
√
√
√
√
IKBI √ - - 113 Sunson Textile Manufacturer Tbk SSTM
√
√
√ √
√
√
√
√
√ √ √ Sampel 19
123 Titan Kimia Nusantara Tbk FPNI
√ √
INRU √ √ - 125 Trias Sentosa Tbk TRST
√ √
√ √ √ Sampel 20
127 Unggul Indah Cahaya Tbk UNIC
√ √
√ √
VOKS
√
√
√
√ √
√
No. Nama Perusahaan Kode Kriteria
Sampel
1
2
3
87 Pan Asia Filament Inti Tbk PAFI
√
88 Pan Asia Indosyntec Tbk HDTX √ - -
89 Pan Brothers Tbk PBRX
√
90 Pelangi Indah Canindo Tbk PICO
√ √
92 Perdana Bangun Pusaka Tbk KONI √ √ -
√
93 Pioneerindo Gourmet International Tbk PTSP
√ √ √ Sampel 16
94 Polychem Indonesia Tbk
VOKS
√
95 Prashida Aneka Niaga Tbk PSDN
√
96 Prima alloy steel Universal Tbk PRAS √ √ -
97 Primarindo Asia Infrastructure Tbk BIMA
√ √
√
99 Ricky Putra Globalindo Tbk RICY
√ Lampiran 2
DAFTAR SAMPEL PERUSAHAAN NO KODE NAMA PERUSAHAAN SAMPEL
12 LION PT. Lion Metal Works Tbk
20 ULTJ PT. Ultra Jaya Milk Industry Tbk
19 TCID PT. Mandom Indonesia Tbk
18 SMSM PT. Selamat Sempurna Tbk
17 RMBA PT. Bentoel International Investama Tbk
16 PTSP PT. Pioneerindo Gourmet International Tbk
15 NIPS PT. Nipress Tbk
14 MYOH PT. Samindo Resources Tbk
13 MLPL PT. Multipolar Tbk
1 ADES PT. Akasha Wira International Tbk
2 AISA PT. Tiga Pilar Sejahtera Food Tbk
10 IMAS PT. Indomobil Sukses Internasional Tbk
9 HMSP PT. HM Sampoerna Tbk
8 GGRM PT. Gudang Garam Tbk
7 ETWA PT. Eterindo Wahanatama Tbk
6 DLTA PT. Delta Djakarta Tbk
5 ASII PT. Astra International Tbk
4 ASGR PT. Astra Graphia Tbk
3 ALTO PT. Tri Banyan Tirta Tbk
11 KLBF PT. Kalbe Farma Tbk Lampiran 3
DATA UKURAN PERUSAHAAN (Ln Total Aktiva) NO NAMA PERUSAHAAN TOTAL AKTIVA 2010 2011 2012
16.47
12.72
15 PT. Nipress Tbk
14.07
13.59
13.45
14 PT. Samindo Resources Tbk
16.46
16.45
13.17
13 PT. Multipolar Tbk
12.97
12.80
12.62
12 PT. Lion Metal Works Tbk
16.05
15.92
13.00
16 PT. Pioneerindo Gourmet International Tbk
11 PT. Kalbe Farma Tbk
14.18
14.59
14.51
20 PT. Ultrajaya Milk Industry and Trading Company Tbk
14.04
13.93
13.86
19 PT. Mandom Indonesia Tbk
14.09
11.59
13.88
18 PT. Selamat Sempurna Tbk
15.75
15.66
15.40
17 PT. Bentoel International Investama Tbk
12.22
11.80
15.76
16.68
1 PT. Akasha Wira International Tbk
12.13
5 PT. Astra International Tbk
14.03
13.93
13.80
4 PT. Astra Graphia Tbk
12.69
12.26
3 PT. Tri Banyan Tirta Tbk
18.85
15.16
15.09
14.47
2 PT. Tiga Pilar Sejahtera Food Tbk
12.87
12.66
12.69
18.54
19.02
16.37
17.48
15.88
10 PT. Indomobil Sukses Internasional Tbk
17.08
16.77
16.83
9 PT. HM Sampoerna Tbk
17.54
17.24
6 PT. Delta Djakarta Tbk
8 PT. Gudang Garam Tbk
13.77
13.33
13.18
7 PT. Eterindo Wahanatama Tbk
13.52
13.45
13.47
14.69
DATA UKURAN PERUSAHAAN (dalam Jutaan Rupiah) TOTAL AKTIVA NO NAMA PERUSAHAAN 2010 2011 2012
1 PT. Akasha Wira International Tbk 324.493 316.048 389.094
2 PT. Tiga Pilar Sejahtera Food Tbk 1.936.950 3.590.309 3.867.576
3 PT. Tri Banyan Tirta Tbk 187.000 213.000 327.000
4 PT. Astra Graphia Tbk 986.900 1.126.060 1.239.930
5 PT. Astra International Tbk 113.362.000 154.319.000 182.274.000
6 PT. Delta Djakarta Tbk 708.584 696.167 745.307
7 PT. Eterindo Wahanatama Tbk 533.380 620.709 960.959
8 PT. Gudang Garam Tbk 30.741.679 39.088.705 41.509.325
9 PT. HM Sampoerna Tbk 20.525.000 19.329.758 26.247.527
10 PT. Indomobil Sukses Internasional Tbk 7.960.000 12.905.000 17.578.000
11 PT. Kalbe Farma Tbk 7.032.497 8.274.554 9.417.957
12 PT. Lion Metal Works Tbk 303.900 365.816 433.497
13 PT. Multipolar Tbk 14.016.686 14.314.707 14.088.183
14 PT. Samindo Resources Tbk 694.518 798.831 1.292.581
15 PT. Nipress Tbk 337.606 446.688 525.628
16 PT. Pioneerindo Gourmet International Tbk 109.008,91 133.432,784 203.876,991
17 PT. Bentoel International Investama Tbk 4.902.597 6.333.957 6.935.600
18 PT. Selamat Sempurna Tbk 1.067.000 1.328.000 1.441.000
19 PT. Mandom Indonesia Tbk 1.047.238 1.130.865 1.261.573
20 PT. Ultrajaya Milk Industry and Trading 2.006.958 2.180.517 2.420.794 Company Tbk Lampiran 4
DATA PROFITABILITAS BERDASARKAN ROA (%) TAHUN NO NAMA PERUSAHAAN 2010 2011 2012
1 PT. Akasha Wira International Tbk
0.1
0.08
0.21
2 PT. Tiga Pilar Sejahtera Food Tbk 0.0413 0.0418 0.0656
3 PT. Tri Banyan Tirta Tbk
0.02
0.02
0.05
4 PT. Astra Graphia Tbk 0.12 0.124 0.138
5 PT. Astra International Tbk
0.15
0.14
0.12
6 PT. Delta Djakarta Tbk 0.1970 0.2084 0.2792
7 PT. Eterindo Wahanatama Tbk 0.0421 0.0522 0.0401
8 PT. Gudang Garam Tbk 0.1371 0.1268 0.098
9 PT. HM Sampoerna Tbk 0.313 0.417 0.379
10 PT. Indomobil Sukses Internasional Tbk 0.0564 0.0630 0.0456
11 PT. Kalbe Farma Tbk 0.1829 0.1791 0.1841
12 PT. Lion Metal Works Tbk 0.1547 0.1644 0.2227
13 PT. Multipolar Tbk 0.2019 0.0014 0.0020
14 PT. Samindo Resources Tbk -0.0001 0.0003
15 PT. Nipress Tbk 0.0375 0.0399 0.0410
16 PT. Pioneerindo Gourmet International Tbk 0.145 0.194 0.169
17 PT. Bentoel International Investama Tbk 0.04 0.0483 -0.047
18 PT. Selamat Sempurna Tbk
0.15
0.18
0.19
19 PT. Mandom Indonesia Tbk 0.1255 0.1238 0.1192
20 PT. Ultra Jaya Milk Industry Tbk 0.0535 0.0589 0.1460 Lampiran 5
PERHITUNGAN INDEKS PENGUNGKAPAN SOSIAL TAHUN 2010
13 MLPL
1
1
15 NIPS
0.5
1
1
1
14 MYOH
0.33
1
1
0.33
0.5
1
1
12 LION
0.83
1
1
1
1
1
11 KLBF
0.5
1
1
16 PTSP
1
0.67
0.67
1
1
1
1
20 ULTJ
0.5
1
1
1
19 TCID
1
1
1
1
1
18 SMSM
0.5
1
1
1
17 RMBA
0.5
1
1
1
Keterangan : L = Lingkungan; E = Energi; S = Sumber Daya Manusia; P = Produk; M = Masyarakat; U = Umum
NO KODE Item Pengungkapan Sosial Indeks
1
1
1
1
1
1
1
4 ASGR
0.67
1
1
1
3 ALTO
5 ASII
0.67
1
1
1
1
2 AISA
0.5
1
1
1
1 ADES
IS
L E S P M U
1
1
0.67
0.5
1
1
1
1
9 HMSP
0.67
1
1
1
1
8 GGRM
1
1
1
1
7 ETWA
0.5
1
1
1
6 DLTA
0.83
1
1
1
10 IMAS
PERHITUNGAN INDEKS PENGUNGKAPAN SOSIAL TAHUN 2011
13 MLPL
1
15 NIPS
0.5
1
1
1
14 MYOH
0.5
1
1
1
0.33
1
1
1
12 LION
0.83
1
1
1
1
1
11 KLBF
0.5
1
0.5
1
0.5
0.67
1
1
1
20 ULTJ
0.67
1
1
1
1
19 TCID
1
16 PTSP
1
1
18 SMSM
0.5
1
1
1
17 RMBA
0.5
1
1
1
1
Keterangan : L = Lingkungan; E = Energi; S = Sumber Daya Manusia; P = Produk; M = Masyarakat; U = Umum
NO KODE Item Pengungkapan Sosial Indeks
3 ALTO
1
1
1
1
1
4 ASGR
0.67
1
1
1
1
0.67
5 ASII
1
1
1
1
2 AISA
0.5
1
1
1
1 ADES
IS L E S P M U
0.83
1
10 IMAS
8 GGRM
0.67
1
1
1
1
9 HMSP
0.67
1
1
1
1
0.5
1
1
1
1
7 ETWA
0.5
1
1
1
6 DLTA
0.67
1
1
1
PERHITUNGAN INDEKS PENGUNGKAPAN SOSIAL TAHUN 2012
0.67
15 NIPS
0.67
1
1
1
1
14 MYOH
0.67
1
1
1
1
13 MLPL
1
1
1
1
1
12 LION
1
1
1
1
1
1
1
11 KLBF
0.67
1
1
1
0.67
0.83
1
1
1
1
1
20 ULTJ
0.67
1
1
1
1
19 TCID
1
0.5
1
1
1
18 SMSM
0.5
1
1
1
17 RMBA
0.5
1
1
1
16 PTSP
1
Keterangan : L = Lingkungan; E = Energi; S = Sumber Daya Manusia; P = Produk; M = Masyarakat; U = Umum
NO KODE Item Pengungkapan Sosial Indeks
1
1
1
1
1
1
1
1
4 ASGR
0.83
1
1
1
1
3 ALTO
1
0.67
1
1
1
1
2 AISA
0.83
1
1
1
1
1
1 ADES
IS
L E S P M U
5 ASII
1
1
1
10 IMAS
1
1
1
1
1
1
1
9 HMSP
0.67
1
1
1
8 GGRM
1
0.83
1
1
1
1
1
7 ETWA
0.5
1
1
1
6 DLTA
0.67
1
1 Lampiran 6
HASIL PENGOLAHAN DATA DENGAN SPSS 16.0 Descriptive Statistics N Minimum Maximum Mean Std. Deviation PROFITABILITAS
60 -4.70 41.70 11.6393 9.22652 UKURAN PERUSAHAAN
60
11.59 19.02 14.6078 1.84912 PENGUNGKAPAN SOSIAL 60 .33 1.00 .6312 .16268 Valid N (listwise)
60 Sumber: Hasil Pengolahan SPSS (2013)
HASIL UJI NORMALITAS One-Sample Kolmogorov-Smirnov Test Unstandardized Residual
N a
60 Normal Parameters Mean .0000000 Std. Deviation .15383703 Most Extreme Differences Absolute .148 Positive .148
Negative -.102 Kolmogorov-Smirnov Z 1.149 Asymp. Sig. (2-tailed) .143 a. Test distribution is Normal.
b. Calculated from data.
Sumber: Hasil Pengolahan SPSS (2013)
Grafik Histogram
Sumber: Hasil Pengolahan SPSS (2013) Sumber: Hasil Pengolahan SPSS (2013)
Hasil Uji Multikolinearitas
a CoefficientsCollinearity Statistics Model Tolerance
VIF 1 (Constant) PROFITABILITAS .977 1.024 UKURAN PERUSAHAAN .977 1.024
a. Dependent Variable: PENGUNGKAPAN SOSIAL
Sumber: Hasil Pengolahan SPSS (2013)
Hasil Uji Heterokedastisitas
Hasil Uji Autokorelasi dengan Durbin-Watson b Model Summary
Adjusted R Std. Error of the Model R R Square Square Estimate Durbin-Watson a 1 .325 .106 .074 .15651 1.470 a. Predictors: (Constant), UKURAN PERUSAHAAN, PROFITABILITAS
b. Dependent Variable: PENGUNGKAPAN SOSIAL Sumber: Hasil Pengolahan SPSS (2013).
Hasil Koefisien Determinasi b Model Summary
Model R R Square Adjusted R Square Std. Error of the Estimate a 1 .325 .106 .074 .15651 a. Predictors: (Constant), UKURAN PERUSAHAAN, PROFITABILITAS
b. Dependent Variable : PENGUNGKAPAN SOSIAL
Sumber: Hasil Pengolahan SPSS (2013)
Hasil Uji t a Coefficients
Standardized Unstandardized Coefficients Coefficients Model B Std. Error Beta T Sig. 1 (Constant) .276 .162 1.703 .094 PROFITABILITAS .003 .002 .176 1.386 .171
UKURAN .022 .011 .248 1.958 .055 PERUSAHAAN
a. Dependent Variable: PENGUNGKAPAN SOSIAL
Sumber: Hasil Pengolahan SPSS (2013)