Faktor-Faktor yang Mempengaruhi Tingkat Pegungkapan Sukarela pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI)

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Lampiran 1

Pemilihan Sampel

No Nama Perusahaan

Kriteria Penentuan

Sampel Sampel

1 2 3

1. ADES (Akasha Wira International Tbk)    Sampel 1

2. ADMG (Polychem Indonesia Tbk)    Sampel 2

3. AISA (Tiga Pilar Sejahtera Food Tbk)    Sampel 3

4. AKKU (Alam Karya Unggul Tbk)   x

5. AKPI (Argha Karya Prima Industry Tbk)    Sampel 4

6. ALDO (Alkindo Naratama Tbk)   x

7. ALKA (Alaska Industrindo Tbk)   x

8. ALMI (Alumindo Light Metal Industry Tbk)    Sampel 5

9. ALTO (Tri Banyan Tirta Tbk)    Sampel 6

10. AMFG (Asahimas Flat Glass Tbk)    Sampel 7

11. APLI (Asiaplast Industries Tbk)  x x

12. ARGO (Argo Pantes Tbk)   x

13. ARNA (Arwana Citra Mulia Tbk)    Sampel 8

14. ASII (Astra International Tbk)    Sampel 9

15. AUTO (Astra Auto Part Tbk)    Sampel 10

16. BATA (Sepatu Bata Tbk)   x

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18. BRAM (Indo Kordsa Tbk)    Sampel 12

19. BRNA (Berlina Tbk)   x

20. BRPT (Barito Pasific Tbk)    Sampel 13

21. BTON (Beton Jaya Manunggal Tbk)    Sampel 14

22. BUDI (Budi Acid Jaya Tbk)   x

23. CEKA (Cahaya Kalbar Tbk)   x

24. CINT ( Chitose Internasional Tbk )  x x

25. CNTX (Centex Tbk)   x

26. CPIN (Charoen Pokphand Indonesia Tbk)    Sampel 15

27. CTBN (Citra Turbindo Tbk)    Sampel 16

28. DAJK ( Dwi Aneka Jaya Kemasindo Tbk )  x x

29. DAVO (Davomas Abadi Tbk)  x x

30. DLTA (Delta Djakarta Tbk)    Sampel 17

31. DPNS (Duta Pertiwi Nusantara)    Sampel 18

32. DVLA (Darya Varia Laboratoria Tbk)    Sampel 19

33. EKAD (Ekadharma International Tbk)    Sampel 20

34. ERTX (Eratex Djaya Tbk)    Sampel 21

35. ESTI (Ever Shine Textile Industry Tbk)    Sampel 22

36. ETWA (Eterindo Wahanatama Tbk)    Sampel 23

37. FASW (Fajar Surya Wisesa Tbk)    Sampel 24

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39. GDST (Gunawan Dianjaya Steel Tbk)    Sampel 26

40. GDYR (Goodyear Indonesia Tbk)   x

41. GGRM (Gudang Garam Tbk)   x

42. GJTL (Gajah Tunggal Tbk)    Sampel 27

43. HDTX (Pan Asia Indosyntec Tbk)   x

44. HMSP (Hanjaya Mandala Sampoerna Tbk)    Sampel 28

45. ICBP (Indofood CBP Sukses Makmur Tbk)    Sampel 29

46. IGAR (Champion Pasific Indonesia Tbk)    Sampel 30

47. IKAI (Inti Keramik Alam Asri Industri Tbk)   x

48. IKBI (Sumi Indo Kabel Tbk)   x

49. IMAS (Indomobil Sukses International Tbk)    Sampel 31

50. IMPC ( Impack Pratama Industri Tbk )  x x

51. INAF (Indofarma Tbk)    Sampel 32

52. INAI (Indal Aluminium Industry Tbk)    Sampel 33

53. INCI (Intan Wijaya International Tbk)    Sampel 34

54. INDF (Indofood Sukses Makmur Tbk)    Sampel 35

55. INDR (Indo Rama Synthetic Tbk)    Sampel 36

56. INDS (Indospring Tbk)    Sampel 37

57. INKP (Indah Kiat Pulp & paper Tbk)    Sampel 38

58. INRU (Toba Pulp Lestari Tbk)    Sampel 39

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60. IPOL (Indopoly Swakarsa Industry Tbk)    Sampel 41

61. ISSP (Steel Pipe Industry of Indonesia Tbk)   x

62. ITMA (Itamaraya Tbk)    Sampel 42

63. JECC (Jembo Cable Company Tbk)    Sampel 43

64. JKSW (Jakarta Kyoei Steel Work LTD Tbk)    Sampel 44

65. JPFA (Japfa Comfeed Indonesia Tbk)    Sampel 45

66. JPRS (Jaya Pari Steel Tbk)    Sampel 46

67. KAEF (Kimia Farma Tbk)    Sampel 47

68. KARW (Karwell Indonesia Tbk)   x

69. KBLI (KMI Wire and Cable Tbk)    Sampel 48

70. KBLM (Kabelindo Murni Tbk)    Sampel 49

71. KBRI (Kertas Basuki Rachmat Indonesia Tbk)    Sampel 50

72. KDSI (Kedawung Setia Industrial Tbk)    Sampel 51

73. KIAS (Keramika Indonesia Assosiasi Tbk)    Sampel 52

74. KICI (Kedaung Indag Can Tbk)    Sampel 53

75. KLBF (Kalbe Farma Tbk)    Sampel 54

76. KRAH ( Grand Kartech Tbk )   x

77. KRAS (Krakatau Steel Tbk)    Sampel 55

78. LION (Lion Metal Works Tbk)    Sampel 56

79. LMPI (Langgeng Makmur Industry Tbk)    Sampel 57

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81. LPIN (Multi Prima Sejahtera Tbk)   x

82. MAIN (Malindo Feedmill Tbk)    Sampel 59

83. MASA (Multistrada Arah Sarana Tbk)    Sampel 60

84. MBTO (Martina Berto Tbk)    Sampel 61

85. MERK (Merck Tbk)    Sampel 62

86. MLBI (Multi Bintang Indonesia Tbk)    Sampel 63

87. MLIA (Mulia Industrindo Tbk)    Sampel 64

88. MRAT (Mustika Ratu Tbk)   x Sampel 65

89. MYOR (Mayora Indah Tbk)    Sampel 66

90. MYRX (Hanson International Tbk)    Sampel 67

91. MYTX (Apac Citra Centertex Tbk)    Sampel 68

92. NIKL (Pelat Timah Nusantara Tbk)   x

93. NIPS (Nippres Tbk)    Sampel 69

94. PBRX (Pan Brothers Tbk)    Sampel 70

95. PICO (Pelangi Indah Canindo Tbk)   x

96. POLY (Asia Pasific Fibers Tbk)   x

97. PRAS (Prima alloy steel Universal Tbk)    Sampel 71

98. PSDN (Prashida Aneka Niaga Tbk)    Sampel 72

99. PTSN (Sat Nusa Persada Tbk)    Sampel 73

100. PYFA (Pyridam Farma Tbk)    Sampel 74

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102. RMBA (Bentoel International Investama Tbk)    Sampel 76

103. ROTI (Nippon Indosari Corporindo Tbk)    Sampel 77

104. SCCO (Supreme Cable Manufacturing and

Commerce Tbk)    Sampel 78

105. SCPI (Schering Plough Indonesia Tbk)   x

106. SIAP (Sekawan Intipratama Tbk)   x

107. SIDO (Industri Jamu Sido Muncul Tbk)    Sampel 79

108. SIMA (Siwani Makmur Tbk)    Sampel 80

109. SIPD (Siearad Produce Tbk)   x

110. SKBM (Sekar Bumi Tbk)    Sampel 81

111. SKLT (Sekar Laut Tbk)    Sampel 82

112. SMBR ( Semen Baturaja Persero Tbk )  x x

113. SMCB ( Holcim Indonesia Tbk )    Sampel 83

114. SMGR ( Semen Gresik Tbk ) / Semen Indonesia    Sampel 84

115. SMSM (Selamat Sempurna Tbk)    Sampel 85

116. SOBI (Sorini Agro Asia Corporindo Tbk)    Sampel 86

117. SPMA (Suparma Tbk)    Sampel 87

118. SQBI (Taisho Pharmaceutical Indonesia Tbk)   x

119. SRIL (Sri Rejeki Isman Tbk)    Sampel 88

120. SRSN (Indo Acitama Tbk)    Sampel 89

121. SSTM (Sunson Textile Manufacturer Tbk)    Sampel 90

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123. SULI (Sumalindo Lestari Jaya Tbk)   x

124. TBMS (Tembaga Mulia Semanan Tbk)    Sampel 92

125. TCID (Mandom Indonesia Tbk)    Sampel 93

126. TIRT (Tirta Mahakam Resources Tbk)    Sampel 94

127. TKIM (Pabrik Kertas Tjiwi Kimia Tbk)    Sampel 95

128. TOTO (Surya Toto Indonesia Tbk)    Sampel 96

129. TPIA (Chandra Asri Petrochemical)   x

130. TRIS (Trisula International Tbk)   x

131. TRST (Trias Sentosa Tbk)    Sampel 97

132. TSPC (Tempo Scan Pasific Tbk)   x

133. ULTJ (Ultrajaya Milk Industry and Trading

Company Tbk)    Sampel 98

134. UNIC (Unggul Indah Cahaya Tbk)    Sampel 99

135. UNIT (Nusantara Inti Corpora Tbk)    Sampel 100

136. UNTX (Unitex Tbk)  x x

137. UNVR (Unilever Indonesia Tbk)    Sampel 101

138. VOKS (Voksel Electric Tbk)    Sampel 102

139. WIIM (Wismilak Inti Makmur Tbk)  x x

140. WTON ( Wijaya Karya Beton Tbk )  x x

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Lampiran 2

Skor Indeks Pengungkapan Sukarela

No

Nama perusahaan

Skor PS Indeks PS

2013 2014 2013 2014

1 ADES (Akasha Wira International Tbk) 9 10 0,214286 0,2381

2 ADMG (Polychem Indonesia Tbk) 5 7 0,119048 0,16667

3 AISA (Tiga Pilar Sejahtera Food Tbk) 12 11 0,285714 0,2619

4 AKPI (Argha Karya Prima Industry Tbk) 12 13 0,285714 0,30952 5 ALMI (Alumindo Light Metal Industry Tbk) 7 7 0,166667 0,16667

6 ALTO (Tri Banyan Tirta Tbk) 9 10 0,214286 0,2381

7 AMFG (Asahimas Flat Glass Tbk) 14 14 0,333333 0,33333

8 ARNA (Arwana Citra Mulia Tbk) 12 13 0,285714 0,30952

9 ASII (Astra International Tbk) 11 12 0,261905 0,28571

10 AUTO (Astra Auto Part Tbk) 11 11 0,261905 0,2619

11 BIMA (Primarindo Asia Infrastructure Tbk) 8 8 0,190476 0,19048

12 BRAM (Indo Kordsa Tbk) 13 15 0,309524 0,35714

13 BRPT (Barito Pasific Tbk) 9 9 0,214286 0,21429

14 BTON (Beton Jaya Manunggal Tbk) 17 17 0,404762 0,40476

15 CPIN (Charoen Pokphand Indonesia Tbk) 5 5 0,119048 0,11905

16 CTBN (Citra Turbindo Tbk) 6 7 0,142857 0,16667

17 DLTA (Delta Djakarta Tbk) 6 8 0,142857 0,19048

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19 DVLA (Darya Varia Laboratoria Tbk) 10 10 0,238095 0,2381

20 EKAD (Ekadharma International Tbk) 17 18 0,404762 0,42857

21 ERTX (Eratex Djaya Tbk) 8 8 0,190476 0,19048

22 ESTI (Ever Shine Textile Industry Tbk) 9 10 0,214286 0,2381

23 ETWA (Eterindo Wahanatama Tbk) 9 10 0,214286 0,2381

24 FASW (Fajar Surya Wisesa Tbk) 14 15 0,333333 0,35714

25 FPNI (Titan Kimia Nusantara Tbk) 13 13 0,309524 0,30952

26 GDST (Gunawan Dianjaya Steel Tbk) 12 12 0,285714 0,28571

27 GJTL (Gajah Tunggal Tbk) 10 11 0,238095 0,2619

28 HMSP (Hanjaya Mandala Sampoerna Tbk) 10 11 0,238095 0,2619 29 ICBP (Indofood CBP Sukses Makmur Tbk) 17 19 0,404762 0,45238 30 IGAR (Champion Pasific Indonesia Tbk) 13 14 0,309524 0,33333 31 IMAS (Indomobil Sukses International Tbk) 12 11 0,285714 0,2619

32 INAF (Indofarma Tbk) 12 13 0,285714 0,30952

33 INAI (Indal Aluminium Industry Tbk) 14 15 0,333333 0,35714

34 INCI (Intan Wijaya International Tbk)SIMA 10 11 0,238095 0,2619

35 INDF (Indofood Sukses Makmur Tbk) 17 18 0,404762 0,42857

36 INDR (Indo Rama Synthetic Tbk) 6 6 0,142857 0,14286

37 INDS (Indospring Tbk) 9 10 0,214286 0,2381

38 INKP (Indah Kiat Pulp & paper Tbk) 11 11 0,261905 0,2619

39 INRU (Toba Pulp Lestari Tbk) 9 9 0,214286 0,21429

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41 IPOL (Indopoly Swakarsa Industry Tbk) 8 8 0,190476 0,19048

42 ITMA (Itamaraya Tbk) 12 12 0,285714 0,28571

43 JECC (Jembo Cable Company Tbk) 12 13 0,285714 0,30952

44 JKSW (Jakarta Kyoei Steel Work LTD Tbk) 13 15 0,309524 0,35714

45 JPFA (Japfa Comfeed Indonesia Tbk) 18 20 0,428571 0,47619

46 JPRS (Jaya Pari Steel Tbk) 14 16 0,333333 0,38095

47 KAEF (Kimia Farma Tbk) 12 12 0,285714 0,28571

48 KBLI (KMI Wire and Cable Tbk) 15 15 0,357143 0,35714

49 KBLM (Kabelindo Murni Tbk) 14 14 0,333333 0,33333

50 KDSI (Kedawung Setia Industrial Tbk) 23 23 0,547619 0,54762

51 KBRI (Kertas Basuki Rachmat Indonesia Tbk) 21 21 0,5 0,5

52 KIAS (Keramika Indonesia Assosiasi Tbk) 17 17 0,404762 0,40476

53 KICI (Kedaung Indag Can Tbk) 12 13 0,285714 0,30952

54 KLBF (Kalbe Farma Tbk) 17 18 0,404762 0,42857

55 KRAS (Krakatau Steel Tbk) 22 23 0,52381 0,54762

56 LION (Lion Metal Works Tbk) 15 15 0,357143 0,35714

57 LMPI (Langgeng Makmur Industry Tbk) 15 15 0,357143 0,35714

58 MAIN (Malindo Feedmill Tbk) 11 11 0,261905 0,2619

59 LMSH (Lionmesh Prima Tbk) 14 15 0,333333 0,35714

60 MASA (Multistrada Arah Sarana Tbk) 13 15 0,309524 0,35714

61 MBTO (Martina Berto Tbk) 19 20 0,452381 0,47619

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63 MLBI (Multi Bintang Indonesia Tbk) 10 10 0,238095 0,2381

64 MLIA (Mulia Industrindo Tbk) 11 12 0,261905 0,28571

65 MRAT (Mustika Ratu Tbk) 18 17 0,428571 0,40476

66 MYOR (Mayora Indah Tbk) 20 21 0,47619 0,5

67 MYRX (Hanson International Tbk) 11 11 0,261905 0,2619

68 MYTX (Apac Citra Centertex Tbk) 11 10 0,261905 0,2381

69 NIPS (Nippres Tbk) 9 11 0,214286 0,2619

70 PBRX (Pan Brothers Tbk) 12 16 0,285714 0,38095

71 PRAS (Prima alloy steel Universal Tbk) 11 11 0,261905 0,2619

72 PSDN (Prashida Aneka Niaga Tbk) 12 13 0,285714 0,30952

73 PTSN (Sat Nusa Persada Tbk) 11 11 0,261905 0,2619

74 PYFA (Pyridam Farma Tbk) 14 14 0,333333 0,33333

75 RICY (Ricky Putra Globalindo Tbk) 16 10 0,380952 0,2381

76 RMBA (Bentoel International Investama Tbk) 16 16 0,380952 0,38095 77 ROTI (Nippon Indosari Corporindo Tbk) 15 18 0,357143 0,42857 78 SCCO (Supreme Cable Manufacturing and Commerce

Tbk) 14 16 0,333333 0,38095

79 SIDO ( Industri Jamu dan Farmasi Sido Muncul Tbk ) 22 24 0,52381 0,57143

80 SIMA (Siwani Makmur Tbk) 14 14 0,333333 0,33333

81 SKBM (Sekar Bumi Tbk) 11 11 0,261905 0,2619

82 SKLT (Sekar Laut Tbk) 14 17 0,333333 0,40476

83 SMCB ( Holcim Indonesia Tbk ) 21 23 0,5 0,54762

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85 SMSM (Selamat Sempurna Tbk) 11 11 0,261905 0,2619 86 SOBI (Sorini Agro Asia Corporindo Tbk) 12 14 0,285714 0,33333

87 SPMA (Suparma Tbk) 16 17 0,380952 0,40476

88 SRIL (Sri Rejeki Isman Tbk) 10 10 0,238095 0,2381

89 SRSN (Indo Acitama Tbk) 11 11 0,261905 0,2619

90 SSTM (Sunson Textile Manufacturer Tbk) 11 12 0,261905 0,28571

91 STTP (Siantar Top Tbk) 14 16 0,333333 0,38095

92 TBMS (Tembaga Mulia Semanan Tbk) 8 7 0,190476 0,16667

93 TCID (Mandom Indonesia Tbk) 8 9 0,190476 0,21429

94 TIRT (Tirta Mahakam Resources Tbk) 11 11 0,261905 0,2619

95 TKIM (Pabrik Kertas Tjiwi Kimia Tbk) 17 18 0,404762 0,42857

96 TOTO (Surya Toto Indonesia Tbk) 18 20 0,428571 0,47619

97 TRST (Trias Sentosa Tbk) 13 14 0,309524 0,33333

98 ULTJ (Ultrajaya Milk Industry and Trading Company

Tbk) 19 20 0,452381 0,47619

99 UNIC (Unggul Indah Cahaya Tbk) 11 11 0,261905 0,2619

100 UNIT (Nusantara Inti Corpora Tbk) 15 17 0,357143 0,40476

101 UNVR (Unilever Indonesia Tbk) 25 28 0,595238 0,66667

102 VOKS (Voksel Electric Tbk) 11 13 0,261905 0,30952

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62 MERK (Merck Tbk) 8,95 4,48 0,27 0,23 28,98 30,42 34,25 32,77 13,35 13,35 3,98 4,59 1 1 79 SIDO ( Industri Jamu dan Farmasi

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86 SOBI (Sorini Agro Asia Corporindo

Tbk) 15,4 25 0,14 0,34 28,08 28,43 17,8 12,28 2,04 2,04 1,67 1,1 1 1

87 SPMA (Suparma Tbk) 0,52 0,49 0,52 0,57 28,2 28,36 6,1 -3,2 19,6 55,38 1,2 3,65 0 0 88 SRIL (Sri Rejeki Isman Tbk) 2,4 2,34 0,59 0,67 29,47 29,9 0,34 0,4 43,88 43,88 5,33 1,05 1 0

89 SRSN (Indo Acitama Tbk) 1 1 0,25 0,29 26,76 26,86 5,09 4,4 22 22 3,28 2,85 0 0

90 SSTM (Sunson Textile Manufacturer

Tbk) 0,31 0,41 0,66 0,67 27,41 27,37 -4,87 -4,96 22,41 22,41 1,31 1,2 0 0

91 STTP (Siantar Top Tbk) 15,5 28,8 52,78 51,91 28,01 28,19 16,43 15,01 40,07 40,07 1,14 1,48 0 0 92 TBMS (Tembaga Mulia Semanan

Tbk) 8 9,5 0,91 0,89 28,48 28,51 -2,9 22 13,77 13,77 0,82 0,81 1 1

93 TCID (Mandom Indonesia Tbk) 23,8 35,05 0,19 0,3 28,01 30,55 13,5 13,6 22,8 41,3 3,57 1,79 1 1 94 TIRT (Tirta Mahakam Resources Tbk) 0,41 0,68 0,91 0,88 29,3 27,29 -78,4 28,16 20,67 20,4 0,98 1,1 0 0 95 TKIM (Pabrik Kertas Tjiwi Kimia

Tbk) 3,6 1,7 0,69 0,65 31,21 31,25 3,4 2,2 40 40 2,22 1,9 0 0

96 TOTO (Surya Toto Indonesia Tbk) 77 39,75 0,4 0,39 28,18 28,33 22,84 23,86 3,8 3,8 2,1 2,19 1 1 97 TRST (Trias Sentosa Tbk) 2,5 3,3 0,47 0,46 28,81 28,61 1,9 1,7 38,77 39,1 1,4 1,23 1 1 98 ULTJ (Ultrajaya Milk Industry and

Trading Company Tbk) 22,5 18,75 0,28 0,22 28,7 28,68 21 16,52 64,1 35,52 2,47 3,34 0 0 99 UNIC (Unggul Indah Cahaya Tbk) 3,82 3,2 0,45 0,39 28,94 28,81 7,09 1,79 20,95 20,99 1,75 2,2 1 1 100 UNIT (Nusantara Inti Corpora Tbk) 2,5 3,37 0,45 0,47 26,85 26,81 0,34 0,16 45,21 41,21 0,4 0,45 0 0 101 UNVR (Unilever Indonesia Tbk) 26 32,3 0,66 0,67 30,17 30,28 168 168 15 15 0,67 0,71 1 1 102 VOKS (Voksel Electric Tbk) 1,5 1,5 0,69 0,66 28,3 28,07 6,5 -16,6 46,54 46,54 1,15 1,13 0 0 103 YPAS (Yana Prima Hasta Persada

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Lampiran 4

NilaiPerusahaan 206 ,250 77,000 10,32998 15,309929

Leverage 206 ,06 52,78 1,2663 5,36311

UkuranPerusahaan 206 25,06 35,98 28,7856 2,11881

Profitabilitas 206 -1,00860000000 2,019000000 ,120398058252 ,278384859407

SahamPublik 206 ,00140000000 ,67070000000 ,227202427184 ,158603522994

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Sumber: Output SPSS, 2016

Hasil Uji Normalitas

Hasil Uji Multikolinearitas

Coefficientsa

Model Unstandardized

Coefficients

Standardized

Coefficients

t Sig. Collinearity Statistics

B Std. Error Beta Tolerance VIF

(Constant) ,374 ,110 3,397 ,001

NilaiPerusahaan ,001 ,001 ,074 ,992 ,323 ,864 1,158

Leverage ,001 ,001 ,043 ,612 ,542 ,963 1,038

UkuranPerusahan -,003 ,004 -,055 -,693 ,489 ,760 1,316

Profitabilitas ,072 ,027 ,193 2,669 ,008 ,912 1,096

SahamPublik ,053 ,046 ,081 1,144 ,254 ,956 1,046

Likuiditas -,001 ,001 -,040 -,565 ,573 ,957 1,045

TipeAuditor -,015 ,017 -,070 -,851 ,396 ,698 1,433

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Sumber: Output SPSS, 2016

Gambar 4.2 Scatterplot Uji Heteroskedastisitas

Uji-F

ANOVAa

Model Sum of Squares Df Mean Square F Sig.

1

Regression ,127 7 ,018 1,713 ,108b

Residual 2,097 198 ,011

Total 2,225 205

a. Dependent Variable: IndeksPengungkapanSukarela

b. Predictors: (Constant), TipeAuditor, Leverage, Likuiditas, SahamPublik, Profitabilitas,

NilaiPerusahaan, UkuranPerusahaan

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