Analisis Faktor-Faktor Yang Mempengaruhi Pengungkapan Informasi Sosial (Social Information Disclosure) Dalam Laporan Tahunan Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia (Bei)
LAMPIRAN
Lampiran 1
Populasi dan Sampel Penelitian
Kriteria
No
Kode
Nama Perusahaan
Sampel
1
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
AGRO
AGRS
BABP
BACA
BAEK
BBCA
BBKP
BBMD
BBNI
BBNP
BBRI
BBTN
BBYB
BCIC
BDMN
BEKS
BINA
BJBR
BJTM
BKSW
BMAS
BMRI
BNBA
BNGA
BNII
BNLI
BSIM
BSWD
BTPN
BVIC
DNAR
INPC
MAYA
MCOR
MEGA
Bank Negara Indonesia Agro Niaga Tbk
Bank Agris Tbk
Bank MNC internasional Tbk
Bank Capital indonesia Tbk
Bank Ekonomi Raharja Tbk
Bank Central Asia Tbk
Bank Bukopin Tbk
Bank Mestika Dharma Tbk
Bank Negara Indonesia (persero) Tbk
Bank Nusantara Parahyangan
Bank Rakyat Indonesia (Persero)
Bank Tabungan Negara (Persero) Tbk
Bank Yudha Bhakti Tbk
Bank Mutiara Tbk
Bank Danamon Indonesia Tbk
Bank Pundi Indonesia
Bank Ina Perdana
Bank Jabar Banten
Bank Pembangunan Daerah Jatim Tbk
Bank Kesawan Tbk
Bank Maspion Indonesia Tbk
Bank Mandiri (Persero) Tbk
Bank Bumi Arta Tbk
Bank CIMB Niaga Tbk
Bank Internasional Indonesia Tbk
Bank Permata Tbk
Bank Sinar Mas Tbk
Bank Swadesi Tbk
Bank Tabungan Pensiunan Nasional Tbk
Bank Victoria Internasional Tbk
Bank Dinar Indonesia Tbk
Bank Artha Graha Internasional Tbk
Bank Mayapada Internasional Tbk
Bank Windu Kentjana Internasional Tbk
Bank Mega Tbk
√
-
√
√
√
√
√
-
√
√
√
√
-
√
√
√
-
2
√
-
√
√
√
√
√
-
3
√
-
√
√
√
√
√
√
-
-
-
√
√
√
√
√
-
-
-
-
-
√
√
√
√
√
√
√
√
√
-
-
-
-
√
√
√
√
√
√
√
√
-
√
√
√
√
Sampel 9
Sampel 10
Sampel 11
Sampel 12
Sampel 13
-
√
√
√
√
√
√
√
√
Sampel 8
-
√
√
Sampel 7
-
√
√
Sampel 2
Sampel 3
Sampel 4
Sampel 5
Sampel 6
-
√
√
√
√
√
√
Sampel 1
√
√
Sampel 14
Sampel 15
Sampel 16
Sampel 17
Sampel 18
Sampel 19
-
√
√
Sampel 20
Sampel 21
-
√
Sampel 22
70
36
37
38
39
40
41
NAGA
NISP
NOBU
PNBN
PNBS
SDRA
Bank Mitraniaga Tbk
Bank NISP OCBC Tbk
Bank Nationalnobu Tbk
Bank Pan Indonesia Tbk
Bank Pan Indonesia Syariah
Bank Himpunan Saudara 1906 Tbk
-
√
-
√
-
√
-
√
-
√
-
√
-
√
Sampel 23
-
√
Sampel 24
-
√
Sampel 25
Lampiran 2
Data Penghitungan Indeks Pengungkapan Informasi Sosial
Tahun 2011
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
25
Nama Firm
AGRO
BABP
BACA
BAEK
BBCA
BBKP
BBNI
BBRI
BCIC
BDMN
BEKS
BJBR
BKSW
BMRI
BNBA
BNGA
BNII
BTPN
BVIC
INPC
MAYA
MEGA
NISP
PNBN
SDRA
KE
0
0
1
0
1
1
1
1
1
1
0
1
0
1
0
1
0
0
0
0
0
0
1
0
0
KL HM PK
1
0
1
1
0
1
1
0
1
1
0
1
1
0
1
1
0
1
1
0
1
1
0
1
1
0
1
1
0
1
1
0
1
1
0
1
0
0
1
1
0
1
0
0
1
1
0
1
1
0
1
0
0
1
1
0
1
1
0
1
0
0
1
1
0
1
1
1
1
1
0
1
1
0
1
TP
1
0
1
1
1
0
0
0
0
1
0
1
0
0
0
1
0
0
0
0
0
0
1
0
0
S
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
IPS
0.66667
0.5
0.83333
0.66667
0.83333
0.66667
0.66667
0.66667
0.66667
0.83333
0.5
0.83333
0.33333
0.66667
0.33333
0.83333
0.5
0.33333
0.5
0.5
0.33333
0.5
1
0.5
0.5
71
Data Penghitungan Indeks Pengungkapan Informasi Sosial
Tahun 2012
NO Nama Firm
KE KL HM PK TP
S
IPS
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
AGRO
BABP
BACA
BAEK
BBCA
BBKP
BBNI
BBRI
BCIC
BDMN
BEKS
BJBR
BKSW
BMRI
BNBA
BNGA
BNII
BTPN
BVIC
INPC
MAYA
MEGA
NISP
PNBN
SDRA
0
0
0
1
1
0
1
1
1
1
0
1
1
1
0
0
1
0
0
0
0
1
0
0
0
1
0
1
1
1
1
1
1
1
1
1
1
1
1
0
1
1
1
1
1
0
0
1
1
1
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
1
0
0
0
0
0
0
1
0
0
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
0
0
0
0
1
0
1
0
0
0
0
0
0
0
1
1
1
1
1
0
0
1
0
0
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
0
1
1
1
1
1
1
1
0.66667
0.33333
0.5
0.66667
0.66667
0.66667
0.66667
0.83333
0.66667
0.66667
0.5
0.66667
0.66667
0.66667
0.5
0.83333
0.83333
0.5
0.66667
0.66667
0.33333
0.5
0.83333
0.5
0.5
72
Data Penghitungan Indeks Pengungkapan Informasi Sosial
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
25
Nama Firm
AGRO
BABP
BACA
BAEK
BBCA
BBKP
BBNI
BBRI
BCIC
BDMN
BEKS
BJBR
BKSW
BMRI
BNBA
BNGA
BNII
BTPN
BVIC
INPC
MAYA
MEGA
NISP
PNBN
SDRA
KE
0
0
1
0
1
0
1
1
0
1
0
0
0
1
0
0
0
0
0
0
1
1
1
0
1
KL
0
0
1
1
1
1
1
1
1
1
0
1
1
1
0
1
1
1
1
1
0
0
1
1
0
HM
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
0
0
PK
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
TP
0
0
0
0
1
1
1
1
0
0
1
1
1
0
0
1
1
0
1
0
0
0
1
0
0
S
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
IPS
0.33333
0.33333
0.66667
0.5
0.83333
0.66667
0.83333
0.83333
0.5
0.66667
0.5
0.66667
0.66667
0.66667
0.33333
0.66667
0.66667
0.5
0.66667
0.5
0.5
0.5
1
0.5
0.5
Keterangan:
KE
: Kinerja Ekonomi
KL
: Kinerja Lingkungan
HM : Hak Manusia
PK
: Praktek Kerja
TP
: Tanggungjawab Produk
S
: Sosial
73
Lampiran 3
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
25
Data Ukuran Dewan Komisaris
2011
2012
2013
Nama Firm
4
4
5
AGRO
5
4
2
BABP
7
7
7
BACA
4
3
3
BAEK
5
5
5
BBCA
5
5
5
BBKP
7
7
7
BBNI
6
8
8
BBRI
4
3
3
BCIC
4
4
4
BDMN
3
4
3
BEKS
5
6
5
BJBR
6
6
6
BKSW
7
7
7
BMRI
3
3
3
BNBA
8
8
8
BNGA
7
7
6
BNII
6
6
6
BTPN
3
4
4
BVIC
6
5
5
INPC
3
6
5
MAYA
3
3
4
MEGA
7
9
8
NISP
4
4
4
PNBN
4
3
3
SDRA
74
Lampiran 4
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
25
Nama Firm
AGRO
BABP
BACA
BAEK
BBCA
BBKP
BBNI
BBRI
BCIC
BDMN
BEKS
BJBR
BKSW
BMRI
BNBA
BNGA
BNII
BTPN
BVIC
INPC
MAYA
MEGA
NISP
PNBN
SDRA
Data Financial Leverage
2012
2011
0.90014345 0.907942662
0.914642754 0.903973818
0.87033101 0.883909733
0.892352752 0.89422155
0.8805245
0.888080879
0.923507711 0.923934314
0.873459317 0.869412442
0.89397658 0.882319156
0.923677696 0.918376734
0.819318593 0.815565378
0.92270349 0.914852365
0.901060941 0.871878155
0.751636491 0.814180346
0.817877396 0.817287217
0.839315811 0.850006356
0.889871903 0.885255928
0.916202302 0.91688476
0.879591412 0.869116437
0.897300811 0.897637525
0.939832433 0.905766396
0.871548919 0.892480502
0.921233005 0.903972606
0.889856348 0.886893107
0.872564775 0.881393542
0.906961041 0.929420655
2013
0.836671531
0.906454819
0.873041748
0.896828825
0.868204761
0.910544514
0.876676811
0.873315897
0.905664276
0.828737314
0.920259234
0.858206616
0.863044829
0.813989472
0.860492217
0.881723801
0.911713356
0.857783106
0.91420657
0.876734413
0.899551667
0.90795877
0.861608653
0.878343466
0.929798191
75
Lampiran 5
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
25
Nama Firm
AGRO
BABP
BACA
BAEK
BBCA
BBKP
BBNI
BBRI
BCIC
BDMN
BEKS
BJBR
BKSW
BMRI
BNBA
BNGA
BNII
BTPN
BVIC
INPC
MAYA
MEGA
NISP
PNBN
SDRA
Data Ukuran Perusahaan
2011
2012
35.78614063 35.9350558
36.52662697 36.54481403
29.17750624 29.36553576
30.81558355 30.86440317
33.57620178 33.72457779
31.67728586 31.81596523
33.33165919 33.44007462
33.7835395 33.94336697
30.20570738 30.35495064
32.58890385 32.67953846
29.42161974 29.67002314
31.62827932 31.89145732
28.91023598
29.166738
33.94437295 34.08561998
42.53278404 42.69457397
32.74782338 32.91631647
32.18404618 32.3826517
31.4737185 31.71008506
37.0070931 37.20272426
30.58517257 30.65430873
37.09996494 37.38173923
31.75668712 31.80877361
31.72260181 32.0022615
32.45737636 32.63357461
29.25746599 29.66196926
2013
36.17272544
36.63873907
29.59663249
30.98966452
33.83821091
31.87173852
33.58855346
34.07066366
30.31040363
32.84724598
29.82859274
31.89311255
30.03323568
34.22830291
42.84417941
33.01948266
32.5765613
31.87471159
37.49219347
30.68448357
37.71747883
31.82785755
32.21112512
18.91571582
29.73890943
76
Lampiran 6
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
25
Nama Firm
AGRO
BABP
BACA
BAEK
BBCA
BBKP
BBNI
BBRI
BCIC
BDMN
BEKS
BJBR
BKSW
BMRI
BNBA
BNGA
BNII
BTPN
BVIC
INPC
MAYA
MEGA
NISP
PNBN
SDRA
Data Profitabilitas
2011
2012
0.094675412
0.1043509
-0.115755257 0.001504516
0.072719903 0.111661584
0.153023732 0.112071551
0.419554799
0.40568954
0.160581324 0.162828124
0.280701492 0.310438783
0.313260672 0.376682552
0.246064266 0.112034677
0.201522927 0.218320429
-0.285405558 0.031438377
0.161157858 0.175947512
0.02098695 -0.08770094
0.336492939 0.377049385
0.161229867 0.183324347
0.214785806
0.26240884
0.082489626
0.12772058
0.187534223 0.212955628
0.22023873 0.183993744
0.065013125 0.071723011
0.135088194
0.16841255
0.33632859 0.246801632
0.179752606 0.185910269
0.213007901 0.205023028
0.153882568 0.148198075
2013
0.124671487
-0.11945071
0.128613062
0.117928022
0.415910874
0.157078721
0.34244607
0.359131192
-0.85911782
0.20661436
0.059401273
0.170002102
0.006628663
0.37503223
0.141484564
0.240408629
0.140202317
0.194744559
0.16404931
0.116440704
0.170886266
0.10785876
0.185834128
0.192577428
0.120794795
77
Lampiran 7
Data Umur Perusahaan
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
25
Nama Firm
AGRO
BABP
BACA
BAEK
BBCA
BBKP
BBNI
BBRI
BCIC
BDMN
BEKS
BJBR
BKSW
BMRI
BNBA
BNGA
BNII
BTPN
BVIC
INPC
MAYA
MEGA
NISP
PNBN
SDRA
2011
8
9
3
3
11
5
14
7
14
21
10
1
8
8
11
21
21
3
12
21
14
11
16
28
4
2012
9
10
4
4
12
6
15
8
15
22
11
2
9
9
12
22
22
4
13
22
15
12
17
29
5
2013
10
11
5
5
13
7
16
9
16
23
12
3
10
10
13
23
23
5
14
23
16
13
18
30
6
78
Lampiran 8
Hasil Statistik Deskriptif
Descriptive Statistics
N
Minimum
Maximum
Mean
Std. Deviation
Informasi Sosial
75
.333
1.000
.60889
.163238
Ukuran Komisaris
75
2.000
9.000
5.10667
1.697162
Financial Leverage
75
.752
.940
.88340
.034364
75
18.916
42.844
32.79387
3.462800
Profitabiltas
75
-.859
.420
.15571
.172131
Umur Perusahaan
75
1.000
30.000
12.36000
6.917741
Valid N (listwise)
75
Ukuran
Perusahaan
Lampiran 9
Hasil Uji Normalitas
79
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N
Normal Parametersa,b
Most Extreme Differences
Mean
Std. Deviation
Absolute
Positive
Negative
Test Statistic
Asymp. Sig. (2-tailed)
75
.0000000
.13010312
.046
.043
-.046
.046
.200c,d
a. Test distribution is Normal.
b. Calculated from data.
c. Lilliefors Significance Correction.
d. This is a lower bound of the true significance.
80
Lampiran 10
Hasil Uji Multikolinieritas
Coefficientsa
Unstandardized
Coefficients
Model
B
1 (Constant)
.503
.278
Ukuran Komisaris
.003
.006
Financial Leverage
-.438
.273
Ukuran Perusahaan
-.001
.003
Profitabiltas
-.080
.056
.001
.001
Umur Perusahaan
Std. Error
Standardized
Coefficients
Beta
Collinearity Statistics
t
Sig.
Tolerance
VIF
1.810
.075
.061
.476
.636
.810
1.235
-.197
-1.605
.113
.899
1.113
-.036
-.296
.768
.922
1.084
-.181
-1.427
.158
.838
1.193
.094
.804
.424
.994
1.006
a. Dependent Variable: abs
Lampiran 11
Hasil Uji Heteroskedastisitas
81
Lampiran 12
Hasil Uji Autokolerasi
Runs Test
Unstandardized
Residual
a
Test Value
-.01169
Cases < Test Value
37
Cases >= Test Value
38
Total Cases
75
Number of Runs
36
Z
Asymp. Sig. (2-tailed)
-.580
.562
Lampiran 13
Hasil Uji Statistik F
ANOVAa
Model
Sum of Squares
df
Mean Square
F
Sig.
1
Regression
.031
5
.006
1.047
.398b
Residual
.403
69
.006
Total
.433
74
a. Dependent Variable: abs
b. Predictors: (Constant), Umur Perusahaan, Financial Leverage, Ukuran Perusahaan,
Profitabiltas, Ukuran Komisaris
82
Lampiran 14
Hasil Uji Statistik T
Coefficientsa
Model
1
Unstandardized
Standardized
Coefficients
Coefficients
B
(Constant)
Std. Error
-.051
.490
Ukuran Komisaris
.046
.010
Financial Leverage
.661
Ukuran Perusahaan
Beta
t
Sig.
-.103
.918
.482
4.518
.000
.481
.139
1.374
.174
-.006
.005
-.134
-1.344
.183
Profitabiltas
.216
.099
.228
2.178
.033
Umur Perusahaan
.001
.002
.045
.470
.640
83
Lampiran 1
Populasi dan Sampel Penelitian
Kriteria
No
Kode
Nama Perusahaan
Sampel
1
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
AGRO
AGRS
BABP
BACA
BAEK
BBCA
BBKP
BBMD
BBNI
BBNP
BBRI
BBTN
BBYB
BCIC
BDMN
BEKS
BINA
BJBR
BJTM
BKSW
BMAS
BMRI
BNBA
BNGA
BNII
BNLI
BSIM
BSWD
BTPN
BVIC
DNAR
INPC
MAYA
MCOR
MEGA
Bank Negara Indonesia Agro Niaga Tbk
Bank Agris Tbk
Bank MNC internasional Tbk
Bank Capital indonesia Tbk
Bank Ekonomi Raharja Tbk
Bank Central Asia Tbk
Bank Bukopin Tbk
Bank Mestika Dharma Tbk
Bank Negara Indonesia (persero) Tbk
Bank Nusantara Parahyangan
Bank Rakyat Indonesia (Persero)
Bank Tabungan Negara (Persero) Tbk
Bank Yudha Bhakti Tbk
Bank Mutiara Tbk
Bank Danamon Indonesia Tbk
Bank Pundi Indonesia
Bank Ina Perdana
Bank Jabar Banten
Bank Pembangunan Daerah Jatim Tbk
Bank Kesawan Tbk
Bank Maspion Indonesia Tbk
Bank Mandiri (Persero) Tbk
Bank Bumi Arta Tbk
Bank CIMB Niaga Tbk
Bank Internasional Indonesia Tbk
Bank Permata Tbk
Bank Sinar Mas Tbk
Bank Swadesi Tbk
Bank Tabungan Pensiunan Nasional Tbk
Bank Victoria Internasional Tbk
Bank Dinar Indonesia Tbk
Bank Artha Graha Internasional Tbk
Bank Mayapada Internasional Tbk
Bank Windu Kentjana Internasional Tbk
Bank Mega Tbk
√
-
√
√
√
√
√
-
√
√
√
√
-
√
√
√
-
2
√
-
√
√
√
√
√
-
3
√
-
√
√
√
√
√
√
-
-
-
√
√
√
√
√
-
-
-
-
-
√
√
√
√
√
√
√
√
√
-
-
-
-
√
√
√
√
√
√
√
√
-
√
√
√
√
Sampel 9
Sampel 10
Sampel 11
Sampel 12
Sampel 13
-
√
√
√
√
√
√
√
√
Sampel 8
-
√
√
Sampel 7
-
√
√
Sampel 2
Sampel 3
Sampel 4
Sampel 5
Sampel 6
-
√
√
√
√
√
√
Sampel 1
√
√
Sampel 14
Sampel 15
Sampel 16
Sampel 17
Sampel 18
Sampel 19
-
√
√
Sampel 20
Sampel 21
-
√
Sampel 22
70
36
37
38
39
40
41
NAGA
NISP
NOBU
PNBN
PNBS
SDRA
Bank Mitraniaga Tbk
Bank NISP OCBC Tbk
Bank Nationalnobu Tbk
Bank Pan Indonesia Tbk
Bank Pan Indonesia Syariah
Bank Himpunan Saudara 1906 Tbk
-
√
-
√
-
√
-
√
-
√
-
√
-
√
Sampel 23
-
√
Sampel 24
-
√
Sampel 25
Lampiran 2
Data Penghitungan Indeks Pengungkapan Informasi Sosial
Tahun 2011
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
25
Nama Firm
AGRO
BABP
BACA
BAEK
BBCA
BBKP
BBNI
BBRI
BCIC
BDMN
BEKS
BJBR
BKSW
BMRI
BNBA
BNGA
BNII
BTPN
BVIC
INPC
MAYA
MEGA
NISP
PNBN
SDRA
KE
0
0
1
0
1
1
1
1
1
1
0
1
0
1
0
1
0
0
0
0
0
0
1
0
0
KL HM PK
1
0
1
1
0
1
1
0
1
1
0
1
1
0
1
1
0
1
1
0
1
1
0
1
1
0
1
1
0
1
1
0
1
1
0
1
0
0
1
1
0
1
0
0
1
1
0
1
1
0
1
0
0
1
1
0
1
1
0
1
0
0
1
1
0
1
1
1
1
1
0
1
1
0
1
TP
1
0
1
1
1
0
0
0
0
1
0
1
0
0
0
1
0
0
0
0
0
0
1
0
0
S
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
IPS
0.66667
0.5
0.83333
0.66667
0.83333
0.66667
0.66667
0.66667
0.66667
0.83333
0.5
0.83333
0.33333
0.66667
0.33333
0.83333
0.5
0.33333
0.5
0.5
0.33333
0.5
1
0.5
0.5
71
Data Penghitungan Indeks Pengungkapan Informasi Sosial
Tahun 2012
NO Nama Firm
KE KL HM PK TP
S
IPS
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
AGRO
BABP
BACA
BAEK
BBCA
BBKP
BBNI
BBRI
BCIC
BDMN
BEKS
BJBR
BKSW
BMRI
BNBA
BNGA
BNII
BTPN
BVIC
INPC
MAYA
MEGA
NISP
PNBN
SDRA
0
0
0
1
1
0
1
1
1
1
0
1
1
1
0
0
1
0
0
0
0
1
0
0
0
1
0
1
1
1
1
1
1
1
1
1
1
1
1
0
1
1
1
1
1
0
0
1
1
1
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
1
0
0
0
0
0
0
1
0
0
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
0
0
0
0
1
0
1
0
0
0
0
0
0
0
1
1
1
1
1
0
0
1
0
0
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
0
1
1
1
1
1
1
1
0.66667
0.33333
0.5
0.66667
0.66667
0.66667
0.66667
0.83333
0.66667
0.66667
0.5
0.66667
0.66667
0.66667
0.5
0.83333
0.83333
0.5
0.66667
0.66667
0.33333
0.5
0.83333
0.5
0.5
72
Data Penghitungan Indeks Pengungkapan Informasi Sosial
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
25
Nama Firm
AGRO
BABP
BACA
BAEK
BBCA
BBKP
BBNI
BBRI
BCIC
BDMN
BEKS
BJBR
BKSW
BMRI
BNBA
BNGA
BNII
BTPN
BVIC
INPC
MAYA
MEGA
NISP
PNBN
SDRA
KE
0
0
1
0
1
0
1
1
0
1
0
0
0
1
0
0
0
0
0
0
1
1
1
0
1
KL
0
0
1
1
1
1
1
1
1
1
0
1
1
1
0
1
1
1
1
1
0
0
1
1
0
HM
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
0
0
PK
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
TP
0
0
0
0
1
1
1
1
0
0
1
1
1
0
0
1
1
0
1
0
0
0
1
0
0
S
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
IPS
0.33333
0.33333
0.66667
0.5
0.83333
0.66667
0.83333
0.83333
0.5
0.66667
0.5
0.66667
0.66667
0.66667
0.33333
0.66667
0.66667
0.5
0.66667
0.5
0.5
0.5
1
0.5
0.5
Keterangan:
KE
: Kinerja Ekonomi
KL
: Kinerja Lingkungan
HM : Hak Manusia
PK
: Praktek Kerja
TP
: Tanggungjawab Produk
S
: Sosial
73
Lampiran 3
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
25
Data Ukuran Dewan Komisaris
2011
2012
2013
Nama Firm
4
4
5
AGRO
5
4
2
BABP
7
7
7
BACA
4
3
3
BAEK
5
5
5
BBCA
5
5
5
BBKP
7
7
7
BBNI
6
8
8
BBRI
4
3
3
BCIC
4
4
4
BDMN
3
4
3
BEKS
5
6
5
BJBR
6
6
6
BKSW
7
7
7
BMRI
3
3
3
BNBA
8
8
8
BNGA
7
7
6
BNII
6
6
6
BTPN
3
4
4
BVIC
6
5
5
INPC
3
6
5
MAYA
3
3
4
MEGA
7
9
8
NISP
4
4
4
PNBN
4
3
3
SDRA
74
Lampiran 4
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
25
Nama Firm
AGRO
BABP
BACA
BAEK
BBCA
BBKP
BBNI
BBRI
BCIC
BDMN
BEKS
BJBR
BKSW
BMRI
BNBA
BNGA
BNII
BTPN
BVIC
INPC
MAYA
MEGA
NISP
PNBN
SDRA
Data Financial Leverage
2012
2011
0.90014345 0.907942662
0.914642754 0.903973818
0.87033101 0.883909733
0.892352752 0.89422155
0.8805245
0.888080879
0.923507711 0.923934314
0.873459317 0.869412442
0.89397658 0.882319156
0.923677696 0.918376734
0.819318593 0.815565378
0.92270349 0.914852365
0.901060941 0.871878155
0.751636491 0.814180346
0.817877396 0.817287217
0.839315811 0.850006356
0.889871903 0.885255928
0.916202302 0.91688476
0.879591412 0.869116437
0.897300811 0.897637525
0.939832433 0.905766396
0.871548919 0.892480502
0.921233005 0.903972606
0.889856348 0.886893107
0.872564775 0.881393542
0.906961041 0.929420655
2013
0.836671531
0.906454819
0.873041748
0.896828825
0.868204761
0.910544514
0.876676811
0.873315897
0.905664276
0.828737314
0.920259234
0.858206616
0.863044829
0.813989472
0.860492217
0.881723801
0.911713356
0.857783106
0.91420657
0.876734413
0.899551667
0.90795877
0.861608653
0.878343466
0.929798191
75
Lampiran 5
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
25
Nama Firm
AGRO
BABP
BACA
BAEK
BBCA
BBKP
BBNI
BBRI
BCIC
BDMN
BEKS
BJBR
BKSW
BMRI
BNBA
BNGA
BNII
BTPN
BVIC
INPC
MAYA
MEGA
NISP
PNBN
SDRA
Data Ukuran Perusahaan
2011
2012
35.78614063 35.9350558
36.52662697 36.54481403
29.17750624 29.36553576
30.81558355 30.86440317
33.57620178 33.72457779
31.67728586 31.81596523
33.33165919 33.44007462
33.7835395 33.94336697
30.20570738 30.35495064
32.58890385 32.67953846
29.42161974 29.67002314
31.62827932 31.89145732
28.91023598
29.166738
33.94437295 34.08561998
42.53278404 42.69457397
32.74782338 32.91631647
32.18404618 32.3826517
31.4737185 31.71008506
37.0070931 37.20272426
30.58517257 30.65430873
37.09996494 37.38173923
31.75668712 31.80877361
31.72260181 32.0022615
32.45737636 32.63357461
29.25746599 29.66196926
2013
36.17272544
36.63873907
29.59663249
30.98966452
33.83821091
31.87173852
33.58855346
34.07066366
30.31040363
32.84724598
29.82859274
31.89311255
30.03323568
34.22830291
42.84417941
33.01948266
32.5765613
31.87471159
37.49219347
30.68448357
37.71747883
31.82785755
32.21112512
18.91571582
29.73890943
76
Lampiran 6
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
25
Nama Firm
AGRO
BABP
BACA
BAEK
BBCA
BBKP
BBNI
BBRI
BCIC
BDMN
BEKS
BJBR
BKSW
BMRI
BNBA
BNGA
BNII
BTPN
BVIC
INPC
MAYA
MEGA
NISP
PNBN
SDRA
Data Profitabilitas
2011
2012
0.094675412
0.1043509
-0.115755257 0.001504516
0.072719903 0.111661584
0.153023732 0.112071551
0.419554799
0.40568954
0.160581324 0.162828124
0.280701492 0.310438783
0.313260672 0.376682552
0.246064266 0.112034677
0.201522927 0.218320429
-0.285405558 0.031438377
0.161157858 0.175947512
0.02098695 -0.08770094
0.336492939 0.377049385
0.161229867 0.183324347
0.214785806
0.26240884
0.082489626
0.12772058
0.187534223 0.212955628
0.22023873 0.183993744
0.065013125 0.071723011
0.135088194
0.16841255
0.33632859 0.246801632
0.179752606 0.185910269
0.213007901 0.205023028
0.153882568 0.148198075
2013
0.124671487
-0.11945071
0.128613062
0.117928022
0.415910874
0.157078721
0.34244607
0.359131192
-0.85911782
0.20661436
0.059401273
0.170002102
0.006628663
0.37503223
0.141484564
0.240408629
0.140202317
0.194744559
0.16404931
0.116440704
0.170886266
0.10785876
0.185834128
0.192577428
0.120794795
77
Lampiran 7
Data Umur Perusahaan
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
25
Nama Firm
AGRO
BABP
BACA
BAEK
BBCA
BBKP
BBNI
BBRI
BCIC
BDMN
BEKS
BJBR
BKSW
BMRI
BNBA
BNGA
BNII
BTPN
BVIC
INPC
MAYA
MEGA
NISP
PNBN
SDRA
2011
8
9
3
3
11
5
14
7
14
21
10
1
8
8
11
21
21
3
12
21
14
11
16
28
4
2012
9
10
4
4
12
6
15
8
15
22
11
2
9
9
12
22
22
4
13
22
15
12
17
29
5
2013
10
11
5
5
13
7
16
9
16
23
12
3
10
10
13
23
23
5
14
23
16
13
18
30
6
78
Lampiran 8
Hasil Statistik Deskriptif
Descriptive Statistics
N
Minimum
Maximum
Mean
Std. Deviation
Informasi Sosial
75
.333
1.000
.60889
.163238
Ukuran Komisaris
75
2.000
9.000
5.10667
1.697162
Financial Leverage
75
.752
.940
.88340
.034364
75
18.916
42.844
32.79387
3.462800
Profitabiltas
75
-.859
.420
.15571
.172131
Umur Perusahaan
75
1.000
30.000
12.36000
6.917741
Valid N (listwise)
75
Ukuran
Perusahaan
Lampiran 9
Hasil Uji Normalitas
79
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N
Normal Parametersa,b
Most Extreme Differences
Mean
Std. Deviation
Absolute
Positive
Negative
Test Statistic
Asymp. Sig. (2-tailed)
75
.0000000
.13010312
.046
.043
-.046
.046
.200c,d
a. Test distribution is Normal.
b. Calculated from data.
c. Lilliefors Significance Correction.
d. This is a lower bound of the true significance.
80
Lampiran 10
Hasil Uji Multikolinieritas
Coefficientsa
Unstandardized
Coefficients
Model
B
1 (Constant)
.503
.278
Ukuran Komisaris
.003
.006
Financial Leverage
-.438
.273
Ukuran Perusahaan
-.001
.003
Profitabiltas
-.080
.056
.001
.001
Umur Perusahaan
Std. Error
Standardized
Coefficients
Beta
Collinearity Statistics
t
Sig.
Tolerance
VIF
1.810
.075
.061
.476
.636
.810
1.235
-.197
-1.605
.113
.899
1.113
-.036
-.296
.768
.922
1.084
-.181
-1.427
.158
.838
1.193
.094
.804
.424
.994
1.006
a. Dependent Variable: abs
Lampiran 11
Hasil Uji Heteroskedastisitas
81
Lampiran 12
Hasil Uji Autokolerasi
Runs Test
Unstandardized
Residual
a
Test Value
-.01169
Cases < Test Value
37
Cases >= Test Value
38
Total Cases
75
Number of Runs
36
Z
Asymp. Sig. (2-tailed)
-.580
.562
Lampiran 13
Hasil Uji Statistik F
ANOVAa
Model
Sum of Squares
df
Mean Square
F
Sig.
1
Regression
.031
5
.006
1.047
.398b
Residual
.403
69
.006
Total
.433
74
a. Dependent Variable: abs
b. Predictors: (Constant), Umur Perusahaan, Financial Leverage, Ukuran Perusahaan,
Profitabiltas, Ukuran Komisaris
82
Lampiran 14
Hasil Uji Statistik T
Coefficientsa
Model
1
Unstandardized
Standardized
Coefficients
Coefficients
B
(Constant)
Std. Error
-.051
.490
Ukuran Komisaris
.046
.010
Financial Leverage
.661
Ukuran Perusahaan
Beta
t
Sig.
-.103
.918
.482
4.518
.000
.481
.139
1.374
.174
-.006
.005
-.134
-1.344
.183
Profitabiltas
.216
.099
.228
2.178
.033
Umur Perusahaan
.001
.002
.045
.470
.640
83