Pengaruh Ukuran Perusahaan, Kemampulabaan, Leverage, dan Dewan Komisaris Terhadap Pertanggungjawaban Sosial Perusahaan
Lampiran 1. Populasi dan sampel perusahaan manufaktur
No.
Kode
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
36
37
38
39
ADES
AKKU
ALKA
ALMI
MYTX
AKPI
ARGO
ARNA
AMFG
POLY
APLI
AUTO
ASGR
ASII
BRPT
RMBA
BRNA
BTON
BUDI
CEKA
CNTX
IGAR
TPIA
CTBN
DVLA
DAVO
DLTA
DPNS
EKAD
ERTX
ETWA
ESTI
FASW
GJTL
GDYR
GGRM
GDST
HMSP
MYRX
Kriteria
1 2 3
Populasi
PT. Akasha Wira International, Tbk
PT. Alam Karya Unggul, Tbk
PT. Alaska Industrindo, Tbk
PT. Alumindo Light Metal Industri, Tbk
PT. Apac Citra Centertex, Tbk
PT. Argha Karya Prima Industry, Tbk
PT. Argo Pantes, Tbk
PT. Arwana Citra Mulia, Tbk
PT. Asahimas Flat Glass, Tbk
PT. Asia Pacific Fibers, Tbk
PT. Asiaplast Industries, Tbk
PT. Astra Auto Part, Tbk
PT. Astra Graphia, Tbk
PT. Astra International, Tbk
PT. Barito Pasific, Tbk
PT. Bentoel International Investama, Tbk
PT. Berlina, Tbk
PT. Beton Jaya Manunggal, Tbk
PT. Budi Acid Jaya, Tbk
PT. Cahaya Kalbar, Tbk
PT. Centex, Tbk
PT. Champion Pasific Indonesia, Tbk
PT. Chandra Asri Petrochemical, Tbk
PT. Citra Turbindo, Tbk
PT. Darya Varia Laboratoria, Tbk
PT. Davomas Abadi, Tbk
PT. Delta Djakarta, Tbk
PT. Duta Pertiwi Nusantara
PT. Ekadharma International, Tbk
PT. Eratex Djaya, Tbk
PT. Eterindo Wahanatama, Tbk
PT. Ever Shine Textile Industry, Tbk
PT. Fajar Surya Wisesa, tbk
PT. Gajah Tunggal, Tbk
PT. Goodyear Indonesia, Tbk
PT. Gudang Garam, Tbk
PT. Gunawan Dianjaya Steel, Tbk
PT. Hanjaya Mandala Sampoerna, Tbk
PT. Hanson International, Tbk
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x
x
x
x
√
x
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x
Sampel
1
2
3
4
5
6
7
8
Universitas Sumatera Utara
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
SMCB
INKP
INAI
SRSN
INDR
INTP
INAF
ICBP
INDF
IMAS
IPOL
INDS
INCI
IKAI
ITMA
JKSW
JPFA
JPRS
JECC
KBLM
KLBF
KARW
KDSI
KIAS
KBRI
KAEF
KBLI
KRAS
LMPI
LTLS
LION
LMSH
MAIN
TCID
MBTO
MYOR
MERK
MLIA
MLBI
MLPL
LPIN
MASA
MRAT
ROTI
PT. Holcim Indonesia, Tbk
PT. Indah Kiat Pulp & Paper, Tbk
PT. Indal Aluminium Industry, Tbk
PT. Indo Acitama, Tbk
PT. Indo Rama Synthetic, Tbk
PT. Indocement Tunggal Prakasa, Tbk
PT. Indofarma, Tbk
PT. Indofood CBP Sukses Makmur, Tbk
PT. Indofood Sukses Makmur, Tbk
PT. Indomobil Sukses International, Tbk
PT. Indopoly Swakarsa Industry, Tbk
PT. Indospring, Tbk
PT. Intan Wijaya International, Tbk
PT. Inti Keramik Alam Asri Industri, Tbk
PT. Itamaraya, Tbk
PT. Jakarta Kyoei Steel Work LTD, Tbk
PT. Japfa Comfeed Indonesia, Tbk
PT. Jaya Pari Steel, Tbk
PT. Jembo Cable Company, Tbk
PT. Kabelindo Murni, Tbk
PT. Kalbe Farma, Tbk
PT. Karwell Indonesia, Tbk
PT. Kedawung Setia Industrial, Tbk
PT. Keramika Indonesia Assosiasi, Tbk
PT. Kertas Basuki Rachmat Indonesia, Tbk
PT. Kimia Farma, Tbk
PT. KMI Wire and Cable, Tbk
PT. Krakatau Steel, Tbk
PT. Langgeng Makmur Industry, Tbk
PT. Lautan Luas, Tbk
PT. Lion Metal Works, Tbk
PT. Lionmesh Prima, Tbk
PT. Malindo Feedmill, Tbk
PT. Mandom Indonesia, Tbk
PT. Martina Berto, Tbk
PT. Mayora Indah, Tbk
PT. Merck, Tbk
PT. Mulia Industrindo, Tbk
PT. Multi Bintang Indonesia, Tbk
PT. Multipolar, Tbk
PT. Multi Prima Sejahtera, Tbk
PT. Multistrada Arah Sarana, Tbk
PT. Mustika Ratu, Tbk
PT. Nippon Indosari Corporindo, Tbk
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x
x
x
x
x
x
x
x
x
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x
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x
x
x
x
x
x
x
x
x
x
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x
x
x
x
x
x
x
x
x
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x
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x
x
x
x
x
√
x
x
x
x
9
10
11
12
13
Universitas Sumatera Utara
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
NIPS
TKIM
PAFI
HDTX
PBRX
PICO
NIKL
KONI
PTSP
VOKS
PSDN
PRAS
BIMA
PYFA
RICY
MYOH
PTSN
SCPI
SKLT
SIAP
SMSM
SMGR
STTP
SIPD
SIMA
SOBI
SULI
IKBI
SSTM
SPMA
SCCO
115
SAIP
116
117
118
119
120
121
122
123
124
125
126
SIMM
TOTO
SQBI
TBMS
TSPC
AISA
FPNI
INRU
TRST
ALTO
ULTJ
PT. Nippress, Tbk
PT. Pabrik Kertas Tjiwi Kimia, Tbk
PT. Pan Asia Filament Inti, Tbk
PT. Pan Asia Indosyntec, Tbk
PT. Pan Brothers, Tbk
PT. Pelangi Indah Carindo, Tbk
PT. Pelat Timah Nusantara, Tbk
PT. Perdana Bangun Pusaka, Tbk
PT. Pioneerindo Gourmet International, Tbk
PT. Polychem Indonesia, Tbk
PT. Prashida Aneka Niaga, Tbk
PT. Prima Alloy Steel Universal, Tbk
PT. Primarindo Asia Infrastructure, Tbk
PT. Pyridam farma, Tbk
PT. Ricky Putra Globalindo, Tbk
PT. Samindo Resources, Tbk
PT. Sat Nusa Persada
PT. Schering Plough Indonesia, Tbk
PT. Sekar Laut, Tbk
PT. Sekawan Intipratama, Tbk
PT. Selamat Sempurna, Tbk
PT. Semen Gresik, Tbk
PT. Siantar Top, Tbk
PT. Siearad Produce, Tbk
PT. Siwani Makmur, Tbk
PT. Sorini Agro Asia Corporindo, Tbk
PT. Sumalindo Lestari Jaya, Tbk
PT. Sumi Indo Kabel
PT. Sunson Textile Manufacture, Tbk
PT. Supama, Tbk
PT. Supreme Cable Manufacturing and
Commerce, Tbk
PT. Surabaya Agung Industri Pulp & Kertas,
Tbk
PT. Surya Intrindo, Tbk
PT. Surya Toto Indonesia, Tbk
PT. Taisho Pharmaceautical Indonesia, Tbk
PT. Tembaga Mulia Semanan, Tbk
PT. Tempo Scan Pasific, Tbk
PT. Tiga Pilar Sejahtera Food, Tbk
PT. Titan Kimia Nusantara, Tbk
PT. Toba Pulp Lestari, Tbk
PT. Trias Sentosa, Tbk
PT. Tri Banyan Tirta, Tbk
PT. Utrajaya Milk Industry and Trading
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14
15
16
17
18
19
20
Universitas Sumatera Utara
127
128
129
130
131
UNIC
UNVR
UNTX
VOKS
YPAS
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√
√
√
√
Company, Tbk
PT. Unggul Indah Cahaya, Tbk
PT. Unilever Indonesia, Tbk
PT. Unitex, Tbk
PT. Voksel Electric, Tbk
PT. Yana Prima Hasta Persada, Tbk
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x
x
x
Lampiran 2. Checklist pengungkapan CSR
I
: Lingkungan
II
: Energi
III
: Kesehatan dan keselamatan kerja
IV
: Lain-lain tentang tenaga kerja
V
: Produk
VI
: Keterlibatan masyarakat
VII
: Umum
Checklist Pengungkapan CSR Tahun 2010
2010
No
Nama
Perusahaan
Kriteria
IV
V
Jumlah
VI
CSR
(indeks)
I
II
III
VII
1 ADES
1
1
1
1
1
0
0
5 0.71429
2 ASGR
1
1
1
1
1
1
1
7
1
3 ASII
1
1
1
1
1
1
1
7
1
4 RMBA
1
0
1
1
1
1
1
6 0.85714
Universitas Sumatera Utara
5 DLTA
1
0
1
0
0
1
0
3 0.42857
6 ETWA
1
1
0
1
1
1
1
6 0.85714
7 GGRM
1
1
1
0
1
1
1
6 0.85714
8 HMSP
1
0
0
1
1
1
1
5 0.71429
9 IMAS
1
1
0
1
1
1
1
6 0.85714
10 KLBF
1
0
0
0
1
1
1
4 0.57143
11 LION
1
1
0
1
1
0
0
4 0.57143
12 TCID
1
0
1
1
1
1
0
5 0.71429
13 MLPL
0
0
0
1
1
1
1
4 0.57143
14 NIPS
1
0
1
1
1
1
1
6 0.85714
15 PTSP
0
0
0
1
1
1
1
4 0.57143
16 MYOH
0
0
0
1
1
1
1
4 0.57143
17 SMSM
1
0
1
1
1
1
1
6 0.85714
18 AISA
0
0
0
1
1
1
1
4 0.57143
19 ALTO
1
1
0
0
0
0
0
2 0.28571
20 ULTJ
0
0
0
1
1
0
0
2 0.28571
Checklist Pengungkapan CSR Tahun 2011
2011
No
CSR
Nama
Perusahaan
Kriteria
Jumlah
(indeks)
I
II
III
IV
V
VI
VII
1 ADES
1
1
1
1
1
0
1
6 0.85714
2 ASGR
1
1
1
1
1
1
1
7
1
3 ASII
1
1
1
1
1
1
1
7
1
Universitas Sumatera Utara
4 RMBA
1
0
1
1
1
1
1
6 0.85714
5 DLTA
1
0
1
0
0
1
0
3 0.42857
6 ETWA
1
1
1
1
1
1
1
7
7 GGRM
1
0
0
1
1
1
1
5 0.71429
8 HMSP
1
0
0
1
1
1
1
5 0.71429
9 IMAS
1
1
0
1
1
1
1
6 0.85714
10 KLBF
1
0
1
0
1
1
1
5 0.71429
11 LION
1
1
0
1
1
0
0
4 0.57143
12 TCID
1
0
1
1
1
1
0
5 0.71429
13 MLPL
0
0
0
1
1
1
1
4 0.57143
14 NIPS
1
0
1
1
1
1
1
6 0.85714
15 PTSP
0
0
0
1
1
1
1
4 0.57143
16 MYOH
0
0
0
1
1
1
1
4 0.57143
17 SMSM
1
0
1
1
1
1
1
6 0.85714
18 AISA
1
1
1
1
1
1
19 ALTO
1
1
0
0
0
0
0
2 0.28571
20 ULTJ
1
0
0
1
1
1
1
5 0.71429
1
6 0.85714
Universitas Sumatera Utara
Checklist Pengungkapan CSR Tahun 2012
2012
No
Nama
Perusahaan
Kriteria
IV
V
Jumlah
VI
CSR
(indeks)
I
II
III
VII
1 ADES
1
1
1
1
1
0
0
5 0.71429
2 ASGR
1
1
1
1
1
1
1
7
1
3 ASII
1
1
1
1
1
1
1
7
1
4 RMBA
1
0
1
1
1
1
1
6 0.85714
5 DLTA
1
0
1
0
0
1
0
3 0.42857
6 ETWA
1
1
1
1
1
1
1
7
1
7 GGRM
1
1
1
1
1
1
1
7
1
8 HMSP
1
0
0
1
1
1
1
5 0.71429
9 IMAS
1
1
0
1
1
1
1
6 0.85714
10 KLBF
1
0
1
1
1
1
1
6 0.85714
11 LION
1
1
0
1
1
0
0
4 0.57143
12 TCID
1
0
1
1
1
1
1
6 0.85714
13 MLPL
1
0
0
1
1
1
1
5 0.71429
14 NIPS
1
0
1
1
1
1
1
6 0.85714
15 PTSP
0
0
0
1
1
1
1
4 0.57143
16 MYOH
1
1
1
1
1
1
1
7
1
17 SMSM
1
1
1
1
1
1
1
7
1
18 AISA
1
1
0
1
1
1
1
6 0.85714
19 ALTO
0
0
0
1
1
1
0
3 0.42857
20 ULTJ
1
0
0
1
1
1
1
5 0.71429
Universitas Sumatera Utara
Lampiran 3. Data CSR, SIZE, ROA, LEV, dan UDK tahun 2010
No. Kode
CSR
Indeks
SIZE
Ln_SIZE
ROA
LEV UDK
1 ADES
5
0.71429
324493
5.5112053 0.0975645
2.25
3
2 ASGR
7
1
982479
5.9923233 0.1205257
1.1
3
3 ASII
7
1
5668100
6.7534375 0.1267268
0.93
11
4 RMBA
6
0.85714
4902597
6.6904262 0.0445929
1.3
4
5 DLTA
3
0.42857
708584
5.8503913 0.2061379
0.19
5
6 ETWA
6
0.85714
533380
5.7270367
0.071315
0.76
3
7 GGRM
6
0.85714
3074167
6.4877275 0.1371032
0.44
4
8 HMSP
5
0.71429
2052512
6.3122857 0.3128566
1.01
5
9 IMAS
6
0.85714
798501
5.9022755 0.0659962
3.97
7
10 KLBF
4
0.57143
703200
5.8470789 0.1910964
0.31
6
11 LION
4
0.57143
303899
5.4827293 0.1271179
0.36
3
12 TCID
5
0.71429
1047238
6.0200454 0.1255159
0.1
5
13 MLPL
4
0.57143
1401668
6.1466452 0.0075696
1.14
3
14 NIPS
6
0.85714
337605
5.5284089 0.0375054
1.28
3
15 PTSP
4
0.57143
109008
5.0374584 0.1526127
1.86
3
16 MYOH
4
0.57143
3062204
6.4860341 0.1148709
0.71
4
17 SMSM
6
0.85714
1067103
6.0282063 0.1544827
0.96
3
18 AISA
4
0.57143
1936949
6.2871182 0.0410145
2.36
6
19 ALTO
2
0.28571
1047238
6.0200454 0.1255159
0.1
5
20 ULTJ
2
0.28571
187000
5.2718416 0.1604278
1.31
3
Lampiran 4. Data CSR, SIZE, ROA, LEV, dan UDK tahun 2011
Universitas Sumatera Utara
No. Kode
CSR
Indeks
SIZE
Ln_SIZE
ROA
LEV UDK
1 ADES
6
0.85714
316048
5.499753
25868
1.51
3
2 ASGR
7
1
1126055
6.0515596
139473
1.02
3
3 ASII
7
1
7676050
6.8851378
1053850
1.02
11
4 RMBA
6
0.85714
6333957
6.8016751
305997
1.82
5
5 DLTA
3
0.42857
696166
5.8427128
151715
0.26
5
6 ETWA
7
1
620708
5.7928873
72961
0.65
4
7 GGRM
5
0.71429
3908870
6.5920512
495810
0.59
4
8 HMSP
5
0.71429
1937634
6.2872717
80510
0.9
5
9 IMAS
6
0.85714
1291394
6.1110588
106626
1.54
7
10 KLBF
5
0.71429
827500
5.917768
154000
0.27
6
11 LION
4
0.57143
365815
5.5632615
52535
0.21
3
12 TCID
5
0.71429
1130865
6.0534108
50103
0.11
5
13 MLPL
4
0.57143
1431470
6.1557823
96038
0.76
5
14 NIPS
6
0.85714
446688
5.6500043
17831
1.69
3
15 PTSP
4
0.57143
133432
5.12526
27115
0.9
3
16 MYOH
4
0.57143
423309
5.6266575
34792
1.36
3
17 SMSM
6
0.85714
1138867
6.056473
219260
0.73
3
18 AISA
6
0.85714
3590309
6.5551318
814745
0.96
5
19 ALTO
2
0.28571
213000
5.3283796
3000
0.9
3
20 ULTJ
5
0.71429
2179182
6.3382935
101323
0.55
3
Lampiran 5. Data CSR, SIZE, ROA, LEV, dan UDK tahun 2012
No. Kode
1 ADES
CSR
5
Indeks
0.71429
SIZE
389094
Ln_SIZE
ROA
5.5900545 2.1428369
LEV UDK
0.86
Universitas Sumatera Utara
3
2 ASGR
7
1
1239927
6.0933961 0.1323691
0.96
3
3 ASII
7
1
9113700
6.9596947 0.1006232
1.03
11
4 RMBA
6
0.85714
6935601
6.8410841 0.0466219
2.6
4
5 DLTA
3
0.42857
745306
5.8723346 0.2863535
0.25
5
6 ETWA
7
1
960956
5.9827035 0.0308682
1.2
4
7 GGRM
7
1
4150932
6.6181456 0.0980192
0.56
4
8 HMSP
5
0.71429
2624752
6.4190883 0.0373574
0.97
5
9 IMAS
6
0.85714
1757766
6.2449611 0.5034692
2.08
7
10 KLBF
6
0.85714
941800
5.9739587 0.1881504
0.28
6
11 LION
4
0.57143
433497
5.6369861 0.1969402
0.17
3
12 TCID
6
0.85714
1261572
6.100912 0.1191949
0.15
5
13 MLPL
5
0.71429
1408818
6.1488549 0.1182431
1
4
14 NIPS
6
0.85714
525628
5.7206785 0.0410043
1.45
4
15 PTSP
4
0.57143
203876
5.3093661 0.1755135
0.72
4
16 MYOH
7
1
1292581
6.1114578 0.0911347
1.04
3
17 SMSM
7
1
1441204
6.1587255 0.1863324
0.76
3
18 AISA
6
0.85714
3867576
6.5874389 0.0655873
0.9
5
19 ALTO
3
0.42857
326619
0.049498
0.73
3
20 ULTJ
5
0.71429
2420794
6.3839578 0.1459984
0.44
3
5.5140414
Universitas Sumatera Utara
Lampiran 6. Tabel deskriptif
Descriptive Statistics
Std.
Deviation
Mean
CSR
N
5,22
1,415
60
6,03612508
,456516644
60
ROA
,15547901
,273929667
60
LEV
,9798
,69444
60
UDK
4,42
1,925
60
Ln_SIZ
E
Lampiran 7. Tabel uji normalitas
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N
Normal Parametersa,b
60
Mean
Std. Deviation
Most Extreme Differences
,0000000
1,21038922
Absolute
,066
Positive
,054
Negative
-,066
Kolmogorov-Smirnov Z
,515
Asymp. Sig. (2-tailed)
,953
a. Test distribution is Normal.
b. Calculated from data.
Universitas Sumatera Utara
Lampiran 8. Grafik histogram
Lampiran 9. Grafik p-plot
Universitas Sumatera Utara
Lampiran 10. Grafik scatterplot
Lampiran 11. Tabel hasil uji autokorelasi
Model Summaryb
Change Statistics
Mod
el
1
R
,51
8a
Std.
R
R
Adjust Error of Square
F
Sig. F
Squar ed R
the
Chang Chan df df Chang Durbine
Square Estimate
e
ge
1 2
e
Watson
,269
,215
1,254
,269 5,050
4 55
,002
2,232
a. Predictors: (Constant), UDK, ROA, LEV, Ln_SIZE
b. Dependent Variable: CSR
Universitas Sumatera Utara
Lampiran 12. Tabel hasil analisis koefisien korelasi dan determinasi
Model
1
R
R Square
,518a
Adjusted R
Square
,269
Std. Error of
the Estimate
,215
1,254
a. Predictors: (Constant), UDK, ROA, LEV, Ln_SIZE
b. Dependent Variable: CSR
Lampiran 13. Tabel hasil analisis regresi
Unstandardized
Coefficients
Model
1
B
Standardized
Coefficients
Std. Error
(Constant)
-4,948
2,402
Ln_SIZE
1,679
,425
ROA
,192
LEV
UDK
Beta
t
Sig.
-2,060
,044
,541
3,951
,000
,604
,037
,317
,752
,226
,237
,111
,951
,346
-,049
,100
-,067
-,492
,625
Lampiran 14. Tabel hasil uji f
ANOVAb
Sum of
Squares
Model
1
Mean
Square
df
F
Regression
31,746
4
7,936
Residual
86,437
55
1,572
118,183
59
Total
5,050
Sig.
,002a
Universitas Sumatera Utara
ANOVAb
Sum of
Squares
Model
1
Mean
Square
df
F
Regression
31,746
4
7,936
Residual
86,437
55
1,572
118,183
59
Total
Sig.
5,050
,002a
t
Sig.
a. Predictors: (Constant), UDK, ROA, LEV, Ln_SIZE
b. Dependent Variable: CSR
Lampiran 15. Tabel hasil uji t
Unstandardized
Coefficients
Standardized
Coefficients
Model
B
Std. Error
1
(Constant)
-4,948
2,402
Ln_SIZE
1,679
,425
ROA
,192
LEV
UDK
Beta
-2,060
,044
,541
3,951
,000
,604
,037
,317
,752
,226
,237
,111
,951
,346
-,049
,100
-,067
-,492
,625
a. Dependent Variable: CSR
Universitas Sumatera Utara
No.
Kode
1
2
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38
39
ADES
AKKU
ALKA
ALMI
MYTX
AKPI
ARGO
ARNA
AMFG
POLY
APLI
AUTO
ASGR
ASII
BRPT
RMBA
BRNA
BTON
BUDI
CEKA
CNTX
IGAR
TPIA
CTBN
DVLA
DAVO
DLTA
DPNS
EKAD
ERTX
ETWA
ESTI
FASW
GJTL
GDYR
GGRM
GDST
HMSP
MYRX
Kriteria
1 2 3
Populasi
PT. Akasha Wira International, Tbk
PT. Alam Karya Unggul, Tbk
PT. Alaska Industrindo, Tbk
PT. Alumindo Light Metal Industri, Tbk
PT. Apac Citra Centertex, Tbk
PT. Argha Karya Prima Industry, Tbk
PT. Argo Pantes, Tbk
PT. Arwana Citra Mulia, Tbk
PT. Asahimas Flat Glass, Tbk
PT. Asia Pacific Fibers, Tbk
PT. Asiaplast Industries, Tbk
PT. Astra Auto Part, Tbk
PT. Astra Graphia, Tbk
PT. Astra International, Tbk
PT. Barito Pasific, Tbk
PT. Bentoel International Investama, Tbk
PT. Berlina, Tbk
PT. Beton Jaya Manunggal, Tbk
PT. Budi Acid Jaya, Tbk
PT. Cahaya Kalbar, Tbk
PT. Centex, Tbk
PT. Champion Pasific Indonesia, Tbk
PT. Chandra Asri Petrochemical, Tbk
PT. Citra Turbindo, Tbk
PT. Darya Varia Laboratoria, Tbk
PT. Davomas Abadi, Tbk
PT. Delta Djakarta, Tbk
PT. Duta Pertiwi Nusantara
PT. Ekadharma International, Tbk
PT. Eratex Djaya, Tbk
PT. Eterindo Wahanatama, Tbk
PT. Ever Shine Textile Industry, Tbk
PT. Fajar Surya Wisesa, tbk
PT. Gajah Tunggal, Tbk
PT. Goodyear Indonesia, Tbk
PT. Gudang Garam, Tbk
PT. Gunawan Dianjaya Steel, Tbk
PT. Hanjaya Mandala Sampoerna, Tbk
PT. Hanson International, Tbk
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Universitas Sumatera Utara
40
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SMCB
INKP
INAI
SRSN
INDR
INTP
INAF
ICBP
INDF
IMAS
IPOL
INDS
INCI
IKAI
ITMA
JKSW
JPFA
JPRS
JECC
KBLM
KLBF
KARW
KDSI
KIAS
KBRI
KAEF
KBLI
KRAS
LMPI
LTLS
LION
LMSH
MAIN
TCID
MBTO
MYOR
MERK
MLIA
MLBI
MLPL
LPIN
MASA
MRAT
ROTI
PT. Holcim Indonesia, Tbk
PT. Indah Kiat Pulp & Paper, Tbk
PT. Indal Aluminium Industry, Tbk
PT. Indo Acitama, Tbk
PT. Indo Rama Synthetic, Tbk
PT. Indocement Tunggal Prakasa, Tbk
PT. Indofarma, Tbk
PT. Indofood CBP Sukses Makmur, Tbk
PT. Indofood Sukses Makmur, Tbk
PT. Indomobil Sukses International, Tbk
PT. Indopoly Swakarsa Industry, Tbk
PT. Indospring, Tbk
PT. Intan Wijaya International, Tbk
PT. Inti Keramik Alam Asri Industri, Tbk
PT. Itamaraya, Tbk
PT. Jakarta Kyoei Steel Work LTD, Tbk
PT. Japfa Comfeed Indonesia, Tbk
PT. Jaya Pari Steel, Tbk
PT. Jembo Cable Company, Tbk
PT. Kabelindo Murni, Tbk
PT. Kalbe Farma, Tbk
PT. Karwell Indonesia, Tbk
PT. Kedawung Setia Industrial, Tbk
PT. Keramika Indonesia Assosiasi, Tbk
PT. Kertas Basuki Rachmat Indonesia, Tbk
PT. Kimia Farma, Tbk
PT. KMI Wire and Cable, Tbk
PT. Krakatau Steel, Tbk
PT. Langgeng Makmur Industry, Tbk
PT. Lautan Luas, Tbk
PT. Lion Metal Works, Tbk
PT. Lionmesh Prima, Tbk
PT. Malindo Feedmill, Tbk
PT. Mandom Indonesia, Tbk
PT. Martina Berto, Tbk
PT. Mayora Indah, Tbk
PT. Merck, Tbk
PT. Mulia Industrindo, Tbk
PT. Multi Bintang Indonesia, Tbk
PT. Multipolar, Tbk
PT. Multi Prima Sejahtera, Tbk
PT. Multistrada Arah Sarana, Tbk
PT. Mustika Ratu, Tbk
PT. Nippon Indosari Corporindo, Tbk
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9
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11
12
13
Universitas Sumatera Utara
84
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114
NIPS
TKIM
PAFI
HDTX
PBRX
PICO
NIKL
KONI
PTSP
VOKS
PSDN
PRAS
BIMA
PYFA
RICY
MYOH
PTSN
SCPI
SKLT
SIAP
SMSM
SMGR
STTP
SIPD
SIMA
SOBI
SULI
IKBI
SSTM
SPMA
SCCO
115
SAIP
116
117
118
119
120
121
122
123
124
125
126
SIMM
TOTO
SQBI
TBMS
TSPC
AISA
FPNI
INRU
TRST
ALTO
ULTJ
PT. Nippress, Tbk
PT. Pabrik Kertas Tjiwi Kimia, Tbk
PT. Pan Asia Filament Inti, Tbk
PT. Pan Asia Indosyntec, Tbk
PT. Pan Brothers, Tbk
PT. Pelangi Indah Carindo, Tbk
PT. Pelat Timah Nusantara, Tbk
PT. Perdana Bangun Pusaka, Tbk
PT. Pioneerindo Gourmet International, Tbk
PT. Polychem Indonesia, Tbk
PT. Prashida Aneka Niaga, Tbk
PT. Prima Alloy Steel Universal, Tbk
PT. Primarindo Asia Infrastructure, Tbk
PT. Pyridam farma, Tbk
PT. Ricky Putra Globalindo, Tbk
PT. Samindo Resources, Tbk
PT. Sat Nusa Persada
PT. Schering Plough Indonesia, Tbk
PT. Sekar Laut, Tbk
PT. Sekawan Intipratama, Tbk
PT. Selamat Sempurna, Tbk
PT. Semen Gresik, Tbk
PT. Siantar Top, Tbk
PT. Siearad Produce, Tbk
PT. Siwani Makmur, Tbk
PT. Sorini Agro Asia Corporindo, Tbk
PT. Sumalindo Lestari Jaya, Tbk
PT. Sumi Indo Kabel
PT. Sunson Textile Manufacture, Tbk
PT. Supama, Tbk
PT. Supreme Cable Manufacturing and
Commerce, Tbk
PT. Surabaya Agung Industri Pulp & Kertas,
Tbk
PT. Surya Intrindo, Tbk
PT. Surya Toto Indonesia, Tbk
PT. Taisho Pharmaceautical Indonesia, Tbk
PT. Tembaga Mulia Semanan, Tbk
PT. Tempo Scan Pasific, Tbk
PT. Tiga Pilar Sejahtera Food, Tbk
PT. Titan Kimia Nusantara, Tbk
PT. Toba Pulp Lestari, Tbk
PT. Trias Sentosa, Tbk
PT. Tri Banyan Tirta, Tbk
PT. Utrajaya Milk Industry and Trading
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16
17
18
19
20
Universitas Sumatera Utara
127
128
129
130
131
UNIC
UNVR
UNTX
VOKS
YPAS
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√
√
√
√
Company, Tbk
PT. Unggul Indah Cahaya, Tbk
PT. Unilever Indonesia, Tbk
PT. Unitex, Tbk
PT. Voksel Electric, Tbk
PT. Yana Prima Hasta Persada, Tbk
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Lampiran 2. Checklist pengungkapan CSR
I
: Lingkungan
II
: Energi
III
: Kesehatan dan keselamatan kerja
IV
: Lain-lain tentang tenaga kerja
V
: Produk
VI
: Keterlibatan masyarakat
VII
: Umum
Checklist Pengungkapan CSR Tahun 2010
2010
No
Nama
Perusahaan
Kriteria
IV
V
Jumlah
VI
CSR
(indeks)
I
II
III
VII
1 ADES
1
1
1
1
1
0
0
5 0.71429
2 ASGR
1
1
1
1
1
1
1
7
1
3 ASII
1
1
1
1
1
1
1
7
1
4 RMBA
1
0
1
1
1
1
1
6 0.85714
Universitas Sumatera Utara
5 DLTA
1
0
1
0
0
1
0
3 0.42857
6 ETWA
1
1
0
1
1
1
1
6 0.85714
7 GGRM
1
1
1
0
1
1
1
6 0.85714
8 HMSP
1
0
0
1
1
1
1
5 0.71429
9 IMAS
1
1
0
1
1
1
1
6 0.85714
10 KLBF
1
0
0
0
1
1
1
4 0.57143
11 LION
1
1
0
1
1
0
0
4 0.57143
12 TCID
1
0
1
1
1
1
0
5 0.71429
13 MLPL
0
0
0
1
1
1
1
4 0.57143
14 NIPS
1
0
1
1
1
1
1
6 0.85714
15 PTSP
0
0
0
1
1
1
1
4 0.57143
16 MYOH
0
0
0
1
1
1
1
4 0.57143
17 SMSM
1
0
1
1
1
1
1
6 0.85714
18 AISA
0
0
0
1
1
1
1
4 0.57143
19 ALTO
1
1
0
0
0
0
0
2 0.28571
20 ULTJ
0
0
0
1
1
0
0
2 0.28571
Checklist Pengungkapan CSR Tahun 2011
2011
No
CSR
Nama
Perusahaan
Kriteria
Jumlah
(indeks)
I
II
III
IV
V
VI
VII
1 ADES
1
1
1
1
1
0
1
6 0.85714
2 ASGR
1
1
1
1
1
1
1
7
1
3 ASII
1
1
1
1
1
1
1
7
1
Universitas Sumatera Utara
4 RMBA
1
0
1
1
1
1
1
6 0.85714
5 DLTA
1
0
1
0
0
1
0
3 0.42857
6 ETWA
1
1
1
1
1
1
1
7
7 GGRM
1
0
0
1
1
1
1
5 0.71429
8 HMSP
1
0
0
1
1
1
1
5 0.71429
9 IMAS
1
1
0
1
1
1
1
6 0.85714
10 KLBF
1
0
1
0
1
1
1
5 0.71429
11 LION
1
1
0
1
1
0
0
4 0.57143
12 TCID
1
0
1
1
1
1
0
5 0.71429
13 MLPL
0
0
0
1
1
1
1
4 0.57143
14 NIPS
1
0
1
1
1
1
1
6 0.85714
15 PTSP
0
0
0
1
1
1
1
4 0.57143
16 MYOH
0
0
0
1
1
1
1
4 0.57143
17 SMSM
1
0
1
1
1
1
1
6 0.85714
18 AISA
1
1
1
1
1
1
19 ALTO
1
1
0
0
0
0
0
2 0.28571
20 ULTJ
1
0
0
1
1
1
1
5 0.71429
1
6 0.85714
Universitas Sumatera Utara
Checklist Pengungkapan CSR Tahun 2012
2012
No
Nama
Perusahaan
Kriteria
IV
V
Jumlah
VI
CSR
(indeks)
I
II
III
VII
1 ADES
1
1
1
1
1
0
0
5 0.71429
2 ASGR
1
1
1
1
1
1
1
7
1
3 ASII
1
1
1
1
1
1
1
7
1
4 RMBA
1
0
1
1
1
1
1
6 0.85714
5 DLTA
1
0
1
0
0
1
0
3 0.42857
6 ETWA
1
1
1
1
1
1
1
7
1
7 GGRM
1
1
1
1
1
1
1
7
1
8 HMSP
1
0
0
1
1
1
1
5 0.71429
9 IMAS
1
1
0
1
1
1
1
6 0.85714
10 KLBF
1
0
1
1
1
1
1
6 0.85714
11 LION
1
1
0
1
1
0
0
4 0.57143
12 TCID
1
0
1
1
1
1
1
6 0.85714
13 MLPL
1
0
0
1
1
1
1
5 0.71429
14 NIPS
1
0
1
1
1
1
1
6 0.85714
15 PTSP
0
0
0
1
1
1
1
4 0.57143
16 MYOH
1
1
1
1
1
1
1
7
1
17 SMSM
1
1
1
1
1
1
1
7
1
18 AISA
1
1
0
1
1
1
1
6 0.85714
19 ALTO
0
0
0
1
1
1
0
3 0.42857
20 ULTJ
1
0
0
1
1
1
1
5 0.71429
Universitas Sumatera Utara
Lampiran 3. Data CSR, SIZE, ROA, LEV, dan UDK tahun 2010
No. Kode
CSR
Indeks
SIZE
Ln_SIZE
ROA
LEV UDK
1 ADES
5
0.71429
324493
5.5112053 0.0975645
2.25
3
2 ASGR
7
1
982479
5.9923233 0.1205257
1.1
3
3 ASII
7
1
5668100
6.7534375 0.1267268
0.93
11
4 RMBA
6
0.85714
4902597
6.6904262 0.0445929
1.3
4
5 DLTA
3
0.42857
708584
5.8503913 0.2061379
0.19
5
6 ETWA
6
0.85714
533380
5.7270367
0.071315
0.76
3
7 GGRM
6
0.85714
3074167
6.4877275 0.1371032
0.44
4
8 HMSP
5
0.71429
2052512
6.3122857 0.3128566
1.01
5
9 IMAS
6
0.85714
798501
5.9022755 0.0659962
3.97
7
10 KLBF
4
0.57143
703200
5.8470789 0.1910964
0.31
6
11 LION
4
0.57143
303899
5.4827293 0.1271179
0.36
3
12 TCID
5
0.71429
1047238
6.0200454 0.1255159
0.1
5
13 MLPL
4
0.57143
1401668
6.1466452 0.0075696
1.14
3
14 NIPS
6
0.85714
337605
5.5284089 0.0375054
1.28
3
15 PTSP
4
0.57143
109008
5.0374584 0.1526127
1.86
3
16 MYOH
4
0.57143
3062204
6.4860341 0.1148709
0.71
4
17 SMSM
6
0.85714
1067103
6.0282063 0.1544827
0.96
3
18 AISA
4
0.57143
1936949
6.2871182 0.0410145
2.36
6
19 ALTO
2
0.28571
1047238
6.0200454 0.1255159
0.1
5
20 ULTJ
2
0.28571
187000
5.2718416 0.1604278
1.31
3
Lampiran 4. Data CSR, SIZE, ROA, LEV, dan UDK tahun 2011
Universitas Sumatera Utara
No. Kode
CSR
Indeks
SIZE
Ln_SIZE
ROA
LEV UDK
1 ADES
6
0.85714
316048
5.499753
25868
1.51
3
2 ASGR
7
1
1126055
6.0515596
139473
1.02
3
3 ASII
7
1
7676050
6.8851378
1053850
1.02
11
4 RMBA
6
0.85714
6333957
6.8016751
305997
1.82
5
5 DLTA
3
0.42857
696166
5.8427128
151715
0.26
5
6 ETWA
7
1
620708
5.7928873
72961
0.65
4
7 GGRM
5
0.71429
3908870
6.5920512
495810
0.59
4
8 HMSP
5
0.71429
1937634
6.2872717
80510
0.9
5
9 IMAS
6
0.85714
1291394
6.1110588
106626
1.54
7
10 KLBF
5
0.71429
827500
5.917768
154000
0.27
6
11 LION
4
0.57143
365815
5.5632615
52535
0.21
3
12 TCID
5
0.71429
1130865
6.0534108
50103
0.11
5
13 MLPL
4
0.57143
1431470
6.1557823
96038
0.76
5
14 NIPS
6
0.85714
446688
5.6500043
17831
1.69
3
15 PTSP
4
0.57143
133432
5.12526
27115
0.9
3
16 MYOH
4
0.57143
423309
5.6266575
34792
1.36
3
17 SMSM
6
0.85714
1138867
6.056473
219260
0.73
3
18 AISA
6
0.85714
3590309
6.5551318
814745
0.96
5
19 ALTO
2
0.28571
213000
5.3283796
3000
0.9
3
20 ULTJ
5
0.71429
2179182
6.3382935
101323
0.55
3
Lampiran 5. Data CSR, SIZE, ROA, LEV, dan UDK tahun 2012
No. Kode
1 ADES
CSR
5
Indeks
0.71429
SIZE
389094
Ln_SIZE
ROA
5.5900545 2.1428369
LEV UDK
0.86
Universitas Sumatera Utara
3
2 ASGR
7
1
1239927
6.0933961 0.1323691
0.96
3
3 ASII
7
1
9113700
6.9596947 0.1006232
1.03
11
4 RMBA
6
0.85714
6935601
6.8410841 0.0466219
2.6
4
5 DLTA
3
0.42857
745306
5.8723346 0.2863535
0.25
5
6 ETWA
7
1
960956
5.9827035 0.0308682
1.2
4
7 GGRM
7
1
4150932
6.6181456 0.0980192
0.56
4
8 HMSP
5
0.71429
2624752
6.4190883 0.0373574
0.97
5
9 IMAS
6
0.85714
1757766
6.2449611 0.5034692
2.08
7
10 KLBF
6
0.85714
941800
5.9739587 0.1881504
0.28
6
11 LION
4
0.57143
433497
5.6369861 0.1969402
0.17
3
12 TCID
6
0.85714
1261572
6.100912 0.1191949
0.15
5
13 MLPL
5
0.71429
1408818
6.1488549 0.1182431
1
4
14 NIPS
6
0.85714
525628
5.7206785 0.0410043
1.45
4
15 PTSP
4
0.57143
203876
5.3093661 0.1755135
0.72
4
16 MYOH
7
1
1292581
6.1114578 0.0911347
1.04
3
17 SMSM
7
1
1441204
6.1587255 0.1863324
0.76
3
18 AISA
6
0.85714
3867576
6.5874389 0.0655873
0.9
5
19 ALTO
3
0.42857
326619
0.049498
0.73
3
20 ULTJ
5
0.71429
2420794
6.3839578 0.1459984
0.44
3
5.5140414
Universitas Sumatera Utara
Lampiran 6. Tabel deskriptif
Descriptive Statistics
Std.
Deviation
Mean
CSR
N
5,22
1,415
60
6,03612508
,456516644
60
ROA
,15547901
,273929667
60
LEV
,9798
,69444
60
UDK
4,42
1,925
60
Ln_SIZ
E
Lampiran 7. Tabel uji normalitas
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N
Normal Parametersa,b
60
Mean
Std. Deviation
Most Extreme Differences
,0000000
1,21038922
Absolute
,066
Positive
,054
Negative
-,066
Kolmogorov-Smirnov Z
,515
Asymp. Sig. (2-tailed)
,953
a. Test distribution is Normal.
b. Calculated from data.
Universitas Sumatera Utara
Lampiran 8. Grafik histogram
Lampiran 9. Grafik p-plot
Universitas Sumatera Utara
Lampiran 10. Grafik scatterplot
Lampiran 11. Tabel hasil uji autokorelasi
Model Summaryb
Change Statistics
Mod
el
1
R
,51
8a
Std.
R
R
Adjust Error of Square
F
Sig. F
Squar ed R
the
Chang Chan df df Chang Durbine
Square Estimate
e
ge
1 2
e
Watson
,269
,215
1,254
,269 5,050
4 55
,002
2,232
a. Predictors: (Constant), UDK, ROA, LEV, Ln_SIZE
b. Dependent Variable: CSR
Universitas Sumatera Utara
Lampiran 12. Tabel hasil analisis koefisien korelasi dan determinasi
Model
1
R
R Square
,518a
Adjusted R
Square
,269
Std. Error of
the Estimate
,215
1,254
a. Predictors: (Constant), UDK, ROA, LEV, Ln_SIZE
b. Dependent Variable: CSR
Lampiran 13. Tabel hasil analisis regresi
Unstandardized
Coefficients
Model
1
B
Standardized
Coefficients
Std. Error
(Constant)
-4,948
2,402
Ln_SIZE
1,679
,425
ROA
,192
LEV
UDK
Beta
t
Sig.
-2,060
,044
,541
3,951
,000
,604
,037
,317
,752
,226
,237
,111
,951
,346
-,049
,100
-,067
-,492
,625
Lampiran 14. Tabel hasil uji f
ANOVAb
Sum of
Squares
Model
1
Mean
Square
df
F
Regression
31,746
4
7,936
Residual
86,437
55
1,572
118,183
59
Total
5,050
Sig.
,002a
Universitas Sumatera Utara
ANOVAb
Sum of
Squares
Model
1
Mean
Square
df
F
Regression
31,746
4
7,936
Residual
86,437
55
1,572
118,183
59
Total
Sig.
5,050
,002a
t
Sig.
a. Predictors: (Constant), UDK, ROA, LEV, Ln_SIZE
b. Dependent Variable: CSR
Lampiran 15. Tabel hasil uji t
Unstandardized
Coefficients
Standardized
Coefficients
Model
B
Std. Error
1
(Constant)
-4,948
2,402
Ln_SIZE
1,679
,425
ROA
,192
LEV
UDK
Beta
-2,060
,044
,541
3,951
,000
,604
,037
,317
,752
,226
,237
,111
,951
,346
-,049
,100
-,067
-,492
,625
a. Dependent Variable: CSR
Universitas Sumatera Utara