Pengaruh Corporate Governance Terhadap Pelaporan Corporate Social Responsibility (CSR) Pada Perusahaan Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Tahun (2010-2012)
LAMPIRAN
Lampiran 1
Daftar Perusahaan Sektor Industri Barang Konsumsi yang Menjadi Sampel
NO.
Nama Perusahaan
Kode
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
PT. Akasha Wira International Tbk.
PT. Delta Djakarta Tbk.
PT. Gudang Garam Tbk.
PT. HM Sampoerna Tbk.
PT. Indofarma Tbk.
PT. Indofood Sukses Makmur Tbk.
PT. Kimia Farma Tbk.
PT. Kalbe Farma Tbk.
PT. Kedaung Setia Industrial Tbk.
PT. Langgeng Makmur Industri Tbk.
PT. Merck Tbk.
PT. Multi Bintang Indonesia Tbk.
PT. Pyridam Farma Tbk.
PT. Bentoel International Investama Tbk.
PT. Sekar Laut Tbk.
PT. Mandom Indonesia Tbk.
PT. Ultrajaya Milk Industry & Trading Company
Tbk
PT. Unilever Indonesia Tbk.
ADES
DLTA
GGRM
HMSP
INAF
INDF
KAEF
KLBF
KDSI
LMPI
MERK
MLBI
PYFA
RMBA
SKLT
TCID
18.
ULTJ
UNVR
Lampiran 2
Jadwal Penelitian
2013
Tahapan Penelitian
Maret
April
Mei Juni
Juli
Agustus
Pengajuan Judul
Penyelesaian Proposal
Pengumpulan Data
Pengolahan Data
Bimbingan & Penyelesaian
Ujian Komprehensif
91
Universitas Sumatera Utara
Lampiran 3
Statistik Deskriptif
Descriptive Statistics
N
Minimum Maximum
Statistic
Statistic
Statistic
Mean
Statistic
Std. Error
Std. Deviation
Statistic
Komisaris Independen
54
.19800
.80000 .4146852 .01806293
.13273492
Kepemilikan Manajerial
54
.00000
.85000 .1133180 .03025687
.22234165
Kepemilikan
54
.00000
.98180 .2708198 .04161612
.30581479
Kepemilikan Asing
54
.00000
.99140 .3783028 .05218863
.38350656
Komite Audit
54
.20000
.50000 .3331481 .00664474
.04882870
Corporate Social
54
.09524
.22222 .1525572 .00477348
.03507779
Institusional
Responsibility
Valid N (listwise)
54
Lampiran 4
Uji Normalitas
Sumber: Data Olahan SPSS, 2013
92
Universitas Sumatera Utara
Lampiran 5
Uji Normalitas
Sumber: Data Olahan SPSS, 2013
Lampiran 6
Uji Normalitas
One-Sample Kolmogorov-Smirnov Test
Unstandardize
d Residual
N
Normal Parametersa,,b
54
Mean
Std. Deviation
.0000000
.02993249
Most Extreme
Absolute
.110
Differences
Positive
.110
Negative
-.083
Kolmogorov-Smirnov Z
.807
Asymp. Sig. (2-tailed)
.532
a. Test distribution is Normal.
b. Calculated from data.
93
Universitas Sumatera Utara
Lampiran 7
Uji Multikolinearitas
Coefficientsa
Standardiz
ed
Unstandardized
Coefficient
Collinearity
Coefficients
s
Statistics
Toleran
Model
1
B
Std. Error
(Constant)
.103
.035
Komisaris
-.021
.036
.023
.029
-.025
Beta
t
Sig.
ce
VIF
2.938
.005
-.078
-.564
.575
.798
1.253
.146
.805
.425
.462
2.166
.019
-.220 -1.303
.199
.534
1.872
-.041
.016
-.448 -2.513
.015
.476
2.099
.232
.092
.015
.916
1.092
Independen
Kepemilikan
Manajerial
Kepemilikan
Institusional
Kepemilikan Asing
Komite Audit
.323
2.511
94
Universitas Sumatera Utara
Lampiran 8
Uji Heterokedastisitas
Sumber: Data Olahan SPSS, 2013
95
Universitas Sumatera Utara
Lampiran 9
Uji Heterokedastisitas
Coefficientsa
Model
1
Unstandardized
Standardized
Coefficients
Coefficients
B
(Constant)
Std. Error
Beta
.103
.035
Komisaris Independen
-.021
.036
Kepemilikan Manajerial
.023
Kepemilikan
T
Sig.
2.938
.005
-.078
-.564
.575
.029
.146
.805
.425
-.025
.019
-.220
-1.303
.199
-.041
.016
-.448
-2.513
.015
.232
.092
.323
2.511
.015
Institusional
Kepemilikan Asing
Komite Audit
a.
Dependent Variable: Corporate Social Responsibility
Sumber: Data Olahan SPSS, 2013
Lampiran 10
Uji Autokorelasi
Model Summaryb
Model
1
R
R Square
.521a
Adjusted R
Std. Error of the
Square
Estimate
.272
.196
.03145287
Durbin-Watson
2.560
a. Predictors: (Constant), Komite Audit, Komisaris Independen, Kepemilikan Institusional,
Kepemilikan Asing, Kepemilikan Manajerial
b. Dependent Variable: Corporate Social Responsibility
96
Universitas Sumatera Utara
Lampiran 11
Koefisien Determinasi (R2)
Model Summaryb
Std. Error of the
Model
R
R Square
.521a
1
Adjusted R Square
.272
Estimate
.196
.03145287
a. Predictors: (Constant), Komite Audit, Komisaris Independen, Kepemilikan
Institusional, Kepemilikan Asing, Kepemilikan Manajerial
b. Dependent Variable: Corporate Social Responsibility
Sumber: Data Olahan SPSS, 2013
Lampiran 12
Hasil Analisis Regresi
Coefficientsa
Standardized
Unstandardized Coefficients
Model
1
B
(Constant)
Beta
.103
.035
Komisaris Independen
-.021
.036
-.078
Kepemilikan Manajerial
.023
.029
.146
Kepemilikan Institusional
-.025
.019
-.220
Kepemilikan Asing
-.041
.016
-.448
.232
.092
.323
Komite Audit
b.
Std. Error
Coefficients
Dependent Variable: Corporate Social Responsibility
Sumber: Data Olahan SPSS, 2013
97
Universitas Sumatera Utara
Lampiran 13
Uji Signifikan Parsial (t)
Coefficientsa
Standardize
Unstandardized
d
Coefficients
Coefficients
Model
1
B
Std. Error
(Constant)
.103
.035
Komisaris
-.021
.036
.023
Beta
t
Sig.
2.938
.005
-.078
-.564
.575
.029
.146
.805
.425
-.025
.019
-.220
-1.303
.199
-.041
.016
-.448
-2.513
.015
.232
.092
.323
2.511
.015
Independen
Kepemilikan
Manajerial
Kepemilikan
Institusional
Kepemilikan Asing
Komite Audit
a. Dependent Variable: Corporate Social Responsibility
Sumber: Data Olahan SPSS, 2013
Lampiran 14
Uji Signifikan Simultan (F)
ANOVAb
Sum of
Model
1
Squares
Mean
Df
Square
Regression
.018
5
.004
Residual
.047
48
.001
Total
.065
53
F
3.584
Sig.
.008a
a. Predictors: (Constant), Komite Audit, Komisaris Independen, Kepemilikan
Institusional, Kepemilikan Asing, Kepemilikan Manajerial
b. Dependent Variable: Corporate Social Responsibility
98
Universitas Sumatera Utara
Lampiran 1
Daftar Perusahaan Sektor Industri Barang Konsumsi yang Menjadi Sampel
NO.
Nama Perusahaan
Kode
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
PT. Akasha Wira International Tbk.
PT. Delta Djakarta Tbk.
PT. Gudang Garam Tbk.
PT. HM Sampoerna Tbk.
PT. Indofarma Tbk.
PT. Indofood Sukses Makmur Tbk.
PT. Kimia Farma Tbk.
PT. Kalbe Farma Tbk.
PT. Kedaung Setia Industrial Tbk.
PT. Langgeng Makmur Industri Tbk.
PT. Merck Tbk.
PT. Multi Bintang Indonesia Tbk.
PT. Pyridam Farma Tbk.
PT. Bentoel International Investama Tbk.
PT. Sekar Laut Tbk.
PT. Mandom Indonesia Tbk.
PT. Ultrajaya Milk Industry & Trading Company
Tbk
PT. Unilever Indonesia Tbk.
ADES
DLTA
GGRM
HMSP
INAF
INDF
KAEF
KLBF
KDSI
LMPI
MERK
MLBI
PYFA
RMBA
SKLT
TCID
18.
ULTJ
UNVR
Lampiran 2
Jadwal Penelitian
2013
Tahapan Penelitian
Maret
April
Mei Juni
Juli
Agustus
Pengajuan Judul
Penyelesaian Proposal
Pengumpulan Data
Pengolahan Data
Bimbingan & Penyelesaian
Ujian Komprehensif
91
Universitas Sumatera Utara
Lampiran 3
Statistik Deskriptif
Descriptive Statistics
N
Minimum Maximum
Statistic
Statistic
Statistic
Mean
Statistic
Std. Error
Std. Deviation
Statistic
Komisaris Independen
54
.19800
.80000 .4146852 .01806293
.13273492
Kepemilikan Manajerial
54
.00000
.85000 .1133180 .03025687
.22234165
Kepemilikan
54
.00000
.98180 .2708198 .04161612
.30581479
Kepemilikan Asing
54
.00000
.99140 .3783028 .05218863
.38350656
Komite Audit
54
.20000
.50000 .3331481 .00664474
.04882870
Corporate Social
54
.09524
.22222 .1525572 .00477348
.03507779
Institusional
Responsibility
Valid N (listwise)
54
Lampiran 4
Uji Normalitas
Sumber: Data Olahan SPSS, 2013
92
Universitas Sumatera Utara
Lampiran 5
Uji Normalitas
Sumber: Data Olahan SPSS, 2013
Lampiran 6
Uji Normalitas
One-Sample Kolmogorov-Smirnov Test
Unstandardize
d Residual
N
Normal Parametersa,,b
54
Mean
Std. Deviation
.0000000
.02993249
Most Extreme
Absolute
.110
Differences
Positive
.110
Negative
-.083
Kolmogorov-Smirnov Z
.807
Asymp. Sig. (2-tailed)
.532
a. Test distribution is Normal.
b. Calculated from data.
93
Universitas Sumatera Utara
Lampiran 7
Uji Multikolinearitas
Coefficientsa
Standardiz
ed
Unstandardized
Coefficient
Collinearity
Coefficients
s
Statistics
Toleran
Model
1
B
Std. Error
(Constant)
.103
.035
Komisaris
-.021
.036
.023
.029
-.025
Beta
t
Sig.
ce
VIF
2.938
.005
-.078
-.564
.575
.798
1.253
.146
.805
.425
.462
2.166
.019
-.220 -1.303
.199
.534
1.872
-.041
.016
-.448 -2.513
.015
.476
2.099
.232
.092
.015
.916
1.092
Independen
Kepemilikan
Manajerial
Kepemilikan
Institusional
Kepemilikan Asing
Komite Audit
.323
2.511
94
Universitas Sumatera Utara
Lampiran 8
Uji Heterokedastisitas
Sumber: Data Olahan SPSS, 2013
95
Universitas Sumatera Utara
Lampiran 9
Uji Heterokedastisitas
Coefficientsa
Model
1
Unstandardized
Standardized
Coefficients
Coefficients
B
(Constant)
Std. Error
Beta
.103
.035
Komisaris Independen
-.021
.036
Kepemilikan Manajerial
.023
Kepemilikan
T
Sig.
2.938
.005
-.078
-.564
.575
.029
.146
.805
.425
-.025
.019
-.220
-1.303
.199
-.041
.016
-.448
-2.513
.015
.232
.092
.323
2.511
.015
Institusional
Kepemilikan Asing
Komite Audit
a.
Dependent Variable: Corporate Social Responsibility
Sumber: Data Olahan SPSS, 2013
Lampiran 10
Uji Autokorelasi
Model Summaryb
Model
1
R
R Square
.521a
Adjusted R
Std. Error of the
Square
Estimate
.272
.196
.03145287
Durbin-Watson
2.560
a. Predictors: (Constant), Komite Audit, Komisaris Independen, Kepemilikan Institusional,
Kepemilikan Asing, Kepemilikan Manajerial
b. Dependent Variable: Corporate Social Responsibility
96
Universitas Sumatera Utara
Lampiran 11
Koefisien Determinasi (R2)
Model Summaryb
Std. Error of the
Model
R
R Square
.521a
1
Adjusted R Square
.272
Estimate
.196
.03145287
a. Predictors: (Constant), Komite Audit, Komisaris Independen, Kepemilikan
Institusional, Kepemilikan Asing, Kepemilikan Manajerial
b. Dependent Variable: Corporate Social Responsibility
Sumber: Data Olahan SPSS, 2013
Lampiran 12
Hasil Analisis Regresi
Coefficientsa
Standardized
Unstandardized Coefficients
Model
1
B
(Constant)
Beta
.103
.035
Komisaris Independen
-.021
.036
-.078
Kepemilikan Manajerial
.023
.029
.146
Kepemilikan Institusional
-.025
.019
-.220
Kepemilikan Asing
-.041
.016
-.448
.232
.092
.323
Komite Audit
b.
Std. Error
Coefficients
Dependent Variable: Corporate Social Responsibility
Sumber: Data Olahan SPSS, 2013
97
Universitas Sumatera Utara
Lampiran 13
Uji Signifikan Parsial (t)
Coefficientsa
Standardize
Unstandardized
d
Coefficients
Coefficients
Model
1
B
Std. Error
(Constant)
.103
.035
Komisaris
-.021
.036
.023
Beta
t
Sig.
2.938
.005
-.078
-.564
.575
.029
.146
.805
.425
-.025
.019
-.220
-1.303
.199
-.041
.016
-.448
-2.513
.015
.232
.092
.323
2.511
.015
Independen
Kepemilikan
Manajerial
Kepemilikan
Institusional
Kepemilikan Asing
Komite Audit
a. Dependent Variable: Corporate Social Responsibility
Sumber: Data Olahan SPSS, 2013
Lampiran 14
Uji Signifikan Simultan (F)
ANOVAb
Sum of
Model
1
Squares
Mean
Df
Square
Regression
.018
5
.004
Residual
.047
48
.001
Total
.065
53
F
3.584
Sig.
.008a
a. Predictors: (Constant), Komite Audit, Komisaris Independen, Kepemilikan
Institusional, Kepemilikan Asing, Kepemilikan Manajerial
b. Dependent Variable: Corporate Social Responsibility
98
Universitas Sumatera Utara