Pengaruh Tipe Industri, Ukuran Dewan Komisaris dan Profitabilitas Terhadap Pengungkapan Corporate Social Responsibility Dengan Kepemilikan Institusional Sebagai Variabel Moderating pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

(1)

DAFTAR LAMPIRAN

Daftar Populasi dan Sampel Penelitian

No. Kode Nama

Perusahaan

Kriteria Sampel Penelitian Nama Sampel

Indonesia Tbk

√ √ √ √ S2

3. AISA Tiga Pilar

Sejahtera Food Tbk

√ √ √ -

-4. AKKU Alam Karya

Unggul Tbk

√ √ √ -

-5. AKPI Argha Karya

Prima Industry Tbk

√ √ - √

-6. ALDO Alkindo

Naratama Tbk

√ √ √ √ S3

Industry Tbk

√ √ √ √ S4

Industries Tbk

(2)

15. AUTO Astra Auto Indonesia Tbk

√ √ √ √ S11 Industry Tbk

√ √ √ -

(3)

Wahanatama Tbk

35. FASW Fajar Surya

Wisesa Tbk

√ √ √ -

-36. FPNI Titan Kimia

Nusantara Tbk

√ √ √ -

-37. GDST Gunawan

Dianjaya Steel Tbk

√ √ √ -

-38. GDYR Goodyear

Indonesia Tbk

√ √ √ √ S16 Makmur Tbk

√ √ √ -

-44. IGAR Champion

Pasific

Indonesia Tbk

√ √ - √

45. IKAI Inti Keramik

Alam Asri

Industri Tbk

√ √ √ - -Industry Tbk

(4)

-Sukses Makmur Tbk

52. INDR Indo Rama

Synthetic Tbk

√ √ √ √ S19

Lestari Tbk

√ √ √ -

-56. INTP Indocement

Tunggal Prakasa Tbk

√ √ √ √ S21

57. IPOL Indopoly

Swakarsa Industry Tbk

√ √ √ √ S22

58. ISSP Steel Pipe

Industry of

Indonesia Tbk

√ √ - -

-59. ITMA Itamaraya Tbk √ √ √ -

-60. JECC Jembo Cable

Company Tbk

√ √ √ -

-Indonesia Tbk

√ √ √ √ S23

Indonesia Tbk

√ √ √ - -Indonesia Tbk

√ √ √ -

-69. KDSI Kedawung

Setia

Industrial Tbk

(5)

-70. KIAS Keramika Indonesia Assosiasi Tbk

√ √ √ √ S26 Industry Tbk

√ √ √ -

-77. LMSH Lionmesh

Prima Tbk

√ √ √ √ S28

78. LPIN Multi Prima

Sejahtera Tbk

√ √ √ -

-79. MAIN Malindo

Feedmill Tbk

√ √ √ -

-Indonesia Tbk

√ √ √ -

-Centertex Tbk

√ √ √ -

-89. NIKL Pelat Timah

Nusantara Tbk

(6)

-90. NIPS Nippres Tbk √ √ √ √ S30

91. PBRX Pan Brothers

Tbk

√ √ √ -

-92. PICO Pelangi Indah

Canindo Tbk

√ √ √ -

-93. POLY Asia Pasific

Fibers Tbk

√ √ √ -

-94. PRAS Prima alloy

steel Universal Tbk

Persada Tbk

√ √ √ - -Investama Tbk

√ √ √ -

-102. SCPI Schering

Plough

Indonesia Tbk

√ √ √ -

-Makmur Tbk

(7)

-106. SIPD Siearad Produce Tbk

√ √ √ √ S36 Persero Tbk

√ √ - -

-109. SMCB Holcim

Indonesia Tbk

√ √ √ -

-110. SMGR Semen Gresik

Tbk

√ √ √ √ S38

111. SMSM Selamat

Sempurna Tbk

√ √ √ √ S39

117. SSTM Sunson Textile

Manufacturer

119. SULI Sumalindo

Lestari Jaya

Tbk

√ √ √ -

-120. TBMS Tembaga

Mulia

Semanan Tbk

√ √ √ -

-121. TCID Mandom

Indonesia Tbk

√ √ √ √ S41

122. TIRT Tirta

Mahakam Resources Tbk

√ √ √ -

-123. TKIM Pabrik Kertas

Tjiwi Kimia

Tbk

(8)

124. TOTO Surya Toto Indonesia Tbk

√ √ √ √ S43

Pasific Tbk

√ √ √ √ S45

129. ULTJ Ultrajaya Milk

Industry and

Trading Company Tbk

√ √ √ √ S46

130. UNIC Unggul Indah

Cahaya Tbk

√ √ √ √ S47

131. UNIT Nusantara Inti

Corpora Tbk

√ √ √ √ S48

132. UNTX Unitex Tbk √ √ √ -

-133. UNVR Unilever

Indonesia Tbk

√ √ √ -

-134. VOKS Voksel

Electric Tbk

√ √ √ √ S49

135. WIIM Wismilak Inti

Makmur Tbk

√ √ -

-136. YPAS Yana Prima

Hasta Persada Tbk

(9)

DAFTAR LAMPIRAN

PERUSAHAAN HIGH PROFILE

No Kode Nama Perusahaan

1. ADES Akasha Wira International Tbk

2. ALDO Alkindo Naratama Tbk

3. ALMI Alumindo Light Metal Industry Tbk

4. AMFG Asahimas Flat Glass Tbk

5. APLI Asiaplast Industries Tbk

6. ARNA Arwana Citra Mulia Tbk

7. ASII Astra International Tbk

8. BRAM Indo Kordsa Tbk

9. BUDI Budi Acid Jaya Tbk

10. CPIN Charoen Pokphand Indonesia Tbk

11. CTBN Citra Turbindo Tbk

12. DPNS Duta Pertiwi Nusantara

13. ETWA Eterindo Wahanatama Tbk

14. GDYR Goodyear Indonesia Tbk

15. IKBI Sumi Indo Kabel Tbk

16. INCI Intan Wijaya International Tbk

17. INKP Indah Kiat Pulp & paper Tbk

18. INTP Indocement Tunggal Prakasa Tbk

19. IPOL Indopoly Swakarsa Industry Tbk

20. JPFA Japfa Comfeed Indonesia Tbk

21. KBLI KMI Wire and Cable Tbk

22. KBLM Kabelindo Murni Tbk

23. KIAS Keramika Indonesia Assosiasi Tbk

24. LION Lion Metal Works Tbk

25. LMSH Lionmesh Prima Tbk

26. NIPS Nippres Tbk

27. PRAS Prima alloy steel Universal Tbk

28. PSDN Prashida Aneka Niaga Tbk

29. PYFA Pyridam Farma Tbk

30. ROTI Nippon Indosari Corporindo Tbk

31.

SCCO

Supreme Cable Manufacturing and

Commerce Tbk

32. SIPD Siearad Produce Tbk

33. SKLT Sekar Laut Tbk

34. SMGR Semen Gresik Tbk

35. SMSM Selamat Sempurna Tbk

36. SRSN Indo Acitama Tbk

37. TKIM Pabrik Kertas Tjiwi Kimia Tbk

(10)

38. TOTO Surya Toto Indonesia Tbk

39. TRST Trias Sentosa Tbk

40. TSPC Tempo Scan Pasific Tbk

41.

ULTJ

Ultrajaya Milk Industry and Trading Company Tbk

42. UNIC Unggul Indah Cahaya Tbk

43. VOKS Voksel Electric Tbk

44. YPAS Yana Prima Hasta Persada Tbk

DATA PERUSAHAAN LOW PROFILE

No. Kode Nama Perusahaan

1. ADMG Polychem Indonesia Tbk

2. ERTX Eratex Djaya Tbk

3. INDR Indo Rama Synthetic Tbk

4. MBTO Martina Berto Tbk

5. TCID Mandom Indonesia Tbk

(11)

DAFTAR LAMPIRAN

DATA UKURAN DEWAN KOMISARIS

No. Kode Nama Perusahaan Jumlah

dewan komisaris

1. ADES Akasha Wira International Tbk 2

2. ADMG Polychem Indonesia Tbk 5

3. ALDO Alkindo Naratama Tbk 3

4.

ALMI

Alumindo Light Metal Industry

Tbk 5

5. AMFG Asahimas Flat Glass Tbk 6

6. APLI Asiaplast Industries Tbk 3

7. ARNA Arwana Citra Mulia Tbk 3

8. ASII Astra International Tbk 7

9. BRAM Indo Kordsa Tbk 7

10. BUDI Budi Acid Jaya Tbk 3

11. CPIN Charoen Pokphand Indonesia Tbk 5

12. CTBN Citra Turbindo Tbk 5

13. DPNS Duta Pertiwi Nusantara 3

14. ERTX Eratex Djaya Tbk 4

15. ETWA Eterindo Wahanatama Tbk 4

16. GDYR Goodyear Indonesia Tbk 3

17. IKBI Sumi Indo Kabel Tbk 5

18. INCI Intan Wijaya International Tbk 3

19. INDR Indo Rama Synthetic Tbk 5

20. INKP Indah Kiat Pulp & paper Tbk 9

21. INTP Indocement Tunggal Prakasa Tbk 7

22. IPOL Indopoly Swakarsa Industry Tbk 3

23. JPFA Japfa Comfeed Indonesia Tbk 3

24. KBLI KMI Wire and Cable Tbk 5

25. KBLM Kabelindo Murni Tbk 3

26. KIAS Keramika Indonesia Assosiasi Tbk 6

27. LION Lion Metal Works Tbk 3

28. LMSH Lionmesh Prima Tbk 3

29. MBTO Martina Berto Tbk 3

30. NIPS Nippres Tbk 4

31. PRAS Prima alloy steel Universal Tbk 3

32. PSDN Prashida Aneka Niaga Tbk 6

33. PYFA Pyridam Farma Tbk 3

(12)

34. ROTI Nippon Indosari Corporindo Tbk 3 35.

SCCO

Supreme Cable Manufacturing and

Commerce Tbk 3

Ultrajaya Milk Industry and Trading

Company Tbk 3

47. UNIC Unggul Indah Cahaya Tbk 6

48. UNIT Nusantara Inti Corpora Tbk 2

49. VOKS Voksel Electric Tbk 5

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DAFTAR LAMPIRAN

DATA PROFITABILITAS (ROA)

No. Kode Nama Perusahaan Tahun Penelitian

2012 2013

1. _ADES _{Akasha Wira International Tbk} _0,214 _0,126

2. ADMG Polychem Indonesia Tbk 0,014 0,004

3. _ALDO Alkindo Naratama Tbk 0,067 0,075

4.

ALMI

Alumindo Light Metal

Industry Tbk 0,020 0,009

5. _AMFG Asahimas Flat Glass Tbk 0,111 0,096

Charoen Pokphand Indonesia

Tbk 0,217 0,161

18. _INCI Intan Wijaya International Tbk 0,034 0,076

19. _INDR _{Indo Rama Synthetic Tbk} _0,001 _0,002

20. _INKP _{Indah Kiat Pulp & paper Tbk} _0,007 _0,033

21.

INTP

Indocement Tunggal Prakasa

Tbk 0,209 0,188

22. _IPOL Indopoly Swakarsa Industry Tbk 0,026 0,034

23. _JPFA _{Japfa Comfeed Indonesia Tbk} _0,098 _0,043

24. _KBLI _{KMI Wire and Cable Tbk} _0,108 _0,55

25. _KBLM _{Kabelindo Murni Tbk} _0,033 _0,12

26.

KIAS

Keramika Indonesia Assosiasi

(14)

32. _PSDN _{Prashida Aneka Niaga Tbk} _0,038 _0,031

33. _PYFA Pyridam Farma Tbk 0,039 0,035

34. _ROTI _{Nippon Indosari Corporindo Tbk} _0,124 _0,087

35.

SCCO

Supreme Cable Manufacturing

and Commerce Tbk 0,114 0,060

Ultrajaya Milk Industry and

Trading Company Tbk 0,146 0,116

47. _UNIC Unggul Indah Cahaya Tbk 0,007 0,38

48. _UNIT _{Nusantara Inti Corpora Tbk} _0,001 _0,002

49. _VOKS _{Voksel Electric Tbk} _0,087 _0,020

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HASIL PENGOLAHAN DATA

Descriptive Statistics

N Minimum Maximum Mean Std. Deviation

Tipe Industri 100 .00 1.00 .8800 .32660

Ukuran Dewan Komisaris 100 2.00 9.00 4.2800 1.69420

Profitabilitas 100 .001 .439 .07939 .078025

Pengungkapan Corporate

Social Responsibility

100 .03 .94 .2569 .14908

Kepemilikan Institusional 100 .00 98.10 29.7795 27.36427

Valid N (listwise) 100

Normal P-Plot Sebelum Transformasi

(16)

(17)

(18)

Grafik Histogram Setelah Transformasi

One Sample Kolmogorov Smirnov Sebelum Transformasi

One-Sample Kolmogorov-Smirnov Test

Unstandardized Residual

N 100

Normal Parametersa,b Mean .0000000

Std. Deviation .13400599

Most Extreme Differences Absolute .072

Positive .072

Negative -.051

Kolmogorov-Smirnov Z .716

Asymp. Sig. (2-tailed) .684

a. Test distribution is Normal.

(19)

One Sample Kolmogorov Smirnov Sesudah Transformasi

One-Sample Kolmogorov-Smirnov Test

Unstandardized

Residual

N 100

Normal Parametersa,b Mean .0000000

Std. Deviation .13010328

Most Extreme Differences Absolute .067

Positive .056

Negative -.067

Kolmogorov-Smirnov Z .671

Asymp. Sig. (2-tailed) .759

a. Test distribution is Normal.

b. Calculated from data.

Hasil Uji Multikolinearitas Sebelum Transformasi

Coefficientsa

(20)

Hasil Uji Multikolinearitas Sesudah Transformasi

a. Dependent Variable: Pengungkapan Corporate Social Responsibility

(21)

Diagram Scatterplot Sesudah Transformasi

Uji Durbin-Watson Sebelum Transformasi

Model Summaryb

Model R R Square

Adjusted R

Square

Std. Error of the

Estimate Durbin-Watson

1 .438a .192 .167 .13608 2.158

a. Predictors: (Constant), Profitabilitas, Ukuran Dewan Komisaris, Tipe Industri

(22)

Uji Durbin-Watson Sesudah Transformasi

Model Summaryb

Model R R Square

Adjusted R

Square

a. Predictors: (Constant), profitabilitas_T, UkuranDewanKomisaris_T,

TipeIndustri_T

b. Dependent Variable: pengungkapanCSR_T

Uji Koefisien Determinasi

Model Summaryb

Model R R Square Adjusted R Square

Std. Error of the Estimate

1 .443a .196 .171 .13212

TipeIndustri_T

b. Dependent Variable: pengungkapanCSR_T

Hasil Uji F

TipeIndustri_T

(23)

Hasil Uji t

a. Dependent Variable: pengungkapanCSR_T

Hasil Uji Residual

Coefficientsa