LAMPIRAN. Lampiran 1. Data Sampel Perusahaan. Universitas Kristen Petra

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Universitas Kristen Petra

88 LAMPIRAN

Lampiran 1. Data Sampel Perusahaan

Kode Perusahaan Nama Perusahaan

AALI IJ Equity ASTRA AGRO LEST ADRO IJ Equity ADARO ENERGY TBK AMRT IJ Equity SUMBER ALFARIA T ANTM IJ Equity ANEKA TAMBANG TB ASII IJ Equity ASTRA INTERNATIO ASRI IJ Equity ALAM SUTERA REAL AUTO IJ Equity ASTRA OTOPARTS BBCA IJ Equity BANK CENTRAL ASI BBNI IJ Equity BANK NEGARA INDO BBRI IJ Equity BANK RAKYAT INDO BBTN IJ Equity BANK TABUNGAN NE BDMN IJ Equity BANK DANAMON BMRI IJ Equity BANK MANDIRI BNGA IJ Equity BANK CIMB NIAGA BNLI IJ Equity BANK PERMATA TBK BSDE IJ Equity BUMI SERPONG BUMI IJ Equity BUMI RESOURCES BYAN IJ Equity BAYAN RESOURCES CPIN IJ Equity CHAROEN POK INDO CTRA IJ Equity CIPUTRA DEVELOPM ELTY IJ Equity BAKRIELAND DEV EXCL IJ Equity XL AXIATA TBK PT HERO IJ Equity HERO SUPERMARKET HEXA IJ Equity HEXINDO ADIPERKA ICBP IJ Equity INDOFOOD CBP SUK INCO IJ Equity VALE INDONESIA T INDF IJ Equity INDOFOOD SUKSES INTP IJ Equity INDOCEMENT TUNGG ISAT IJ Equity INDOSAT TBK PT ITMG IJ Equity INDO TAMBANGRAYA JSMR IJ Equity JASA MARGA

KLBF IJ Equity KALBE FARMA LPKR IJ Equity LIPPO KARAWACI LSIP IJ Equity PP LONDON SUMATR PGAS IJ Equity PERUSAHAAN GAS N PTBA IJ Equity BUKIT ASAM TBK P PWON IJ Equity PAKUWON JATI TBK SCMA IJ Equity SURYA CITRA MEDI SMAR IJ Equity SMART TBK

SMCB IJ Equity HOLCIM INDONESIA

SMGR IJ Equity SEMEN INDONESIA

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89 Lampiran 2. Deskriptif Variabel Penelitian

Descriptive Statistics

N Min Max Mean Std. Deviation CSR_2014 45 6,033 41,653 18,665 9,459

CSR_2015 45 6,526 39,713 21,938 10,739 CSR_2016 45 4,912 39,713 22,104 10,584 IC_2017 45 -1,796 38,668 18,202 11,565 CR_2017 45 0,556 3,384 1,970 0,922 FP_2017 45 -2,517 27,303 13,191 7,901

Lampiran 3. Uji Asumsi

Model 1

Uji Outlier

Univariate Outlier

Descriptive Statistics

N Minimum Maximum Mean Std. Deviation Zscore(CSR_2016) 49 -1,553 1,873 .000 1.000

Zscore(IC_2017) 49 -1,707 1,781 .000 1.000 Zscore(CR_2017) 49 -1,557 1,609 .000 1.000 Zscore(FP_2017) 49 -2,149 1,833 .000 1.000 Valid N (listwise) 49

Multivariate Outlier

Observation number Mahalanobis d-squared p1 p2

3 12,158 ,016 ,551

16 8,879 ,064 ,831

36 7,872 ,096 ,863

43 7,402 ,116 ,836

SMRA IJ Equity SUMMARECON AGUNG

TAXI IJ Equity EXPRESS TRANSIND

TINS IJ Equity TIMAH TBK PT

TLKM IJ Equity TELEKOMUNIKASI

TSPC IJ Equity TEMPO SCAN PACIF

UNTR IJ Equity UNITED TRACTORS

UNVR IJ Equity UNILEVER IND TBK

WIKA IJ Equity WIJAYA KARYA

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90 Observation number Mahalanobis d-squared p1 p2

33 7,321 ,120 ,715

21 7,263 ,123 ,566

24 6,580 ,160 ,686

49 6,333 ,176 ,648

26 6,052 ,195 ,638

39 6,043 ,196 ,500

37 5,562 ,234 ,619

22 5,481 ,241 ,532

11 5,037 ,283 ,663

31 5,005 ,287 ,560

44 4,947 ,293 ,472

28 4,197 ,380 ,820

4 4,058 ,398 ,810

27 3,884 ,422 ,820

32 3,848 ,427 ,756

5 3,805 ,433 ,688

47 3,784 ,436 ,596

2 3,620 ,460 ,615

14 3,544 ,471 ,566

20 3,436 ,488 ,545

30 3,389 ,495 ,472

6 3,362 ,499 ,383

1 3,192 ,526 ,420

17 3,083 ,544 ,406

8 3,032 ,553 ,343

12 3,029 ,553 ,246

42 2,970 ,563 ,201

40 2,870 ,580 ,186

41 2,794 ,593 ,158

10 2,792 ,593 ,097

38 2,773 ,596 ,060

23 2,666 ,615 ,055

46 2,643 ,619 ,032

48 2,472 ,650 ,041

35 2,316 ,678 ,049

19 2,271 ,686 ,031

29 2,184 ,702 ,024

34 1,999 ,736 ,033

7 1,776 ,777 ,057

15 1,707 ,790 ,038

18 1,613 ,806 ,027

25 1,518 ,823 ,018

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91 Observation number Mahalanobis d-squared p1 p2

13 1,326 ,857 ,022

45 1,132 ,889 ,022

9 ,976 ,913 ,012

Chi-Square Tabel = CHIINV (0.001,4) = 18,466

Uji Normalitas

Variable min max skew c.r. kurtosis c.r.

CSR_2016 4,912 42,149 ,369 1,056 -1,001 -1,431 IC_2017 -1,796 38,668 ,048 ,137 -1,295 -1,851 CR_2017 ,556 3,384 ,014 ,039 -1,388 -1,984 FP_2017 -2,517 27,303 ,080 ,230 -1,071 -1,530

Multivariate -2,058 -1,040

Uji Multikolinieritas

Determinant of sample covariance matrix = 37093,933

Model 2

Uji Outlier

Univariate Outlier

Descriptive Statistics

N Minimum Maximum Mean Std. Deviation Zscore(CSR_2015) 49 -1,496 2,034 .000 1.000

Zscore(IC_2017) 49 -1,707 1,781 .000 1.000 Zscore(CR_2017) 49 -1,557 1,609 .000 1.000 Zscore(FP_2017) 49 -2,149 1,833 .000 1.000 Valid N (listwise) 49

Multivariate Outlier

Observation number Mahalanobis d-squared p1 p2

6 11,628 ,020 ,635

24 10,621 ,031 ,454

30 10,530 ,032 ,211

19 10,364 ,035 ,090

23 8,953 ,062 ,188

27 8,614 ,071 ,135

21 7,623 ,106 ,262

1 6,200 ,185 ,706

40 5,927 ,205 ,697

49 5,577 ,233 ,736

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92 Observation number Mahalanobis d-squared p1 p2

18 5,163 ,271 ,813

41 4,981 ,289 ,798

22 4,753 ,314 ,810

15 4,658 ,324 ,764

44 4,193 ,380 ,890

37 4,154 ,386 ,840

47 4,051 ,399 ,813

48 3,970 ,410 ,773

29 3,750 ,441 ,814

46 3,585 ,465 ,827

42 3,522 ,474 ,784

16 3,391 ,495 ,783

38 3,262 ,515 ,783

45 3,228 ,520 ,716

13 3,210 ,523 ,629

33 3,192 ,526 ,533

31 3,106 ,540 ,499

39 2,808 ,590 ,664

9 2,688 ,611 ,668

34 2,640 ,620 ,605

28 2,614 ,624 ,516

8 2,602 ,626 ,411

2 2,546 ,636 ,352

10 2,457 ,652 ,328

17 2,402 ,662 ,272

12 2,325 ,676 ,238

3 2,255 ,689 ,201

43 1,981 ,739 ,347

25 1,954 ,744 ,258

11 1,914 ,752 ,190

14 1,874 ,759 ,132

4 1,673 ,796 ,188

7 1,648 ,800 ,116

35 1,644 ,801 ,056

5 1,572 ,814 ,036

26 1,483 ,830 ,023

36 1,267 ,867 ,033

32 ,828 ,935 ,162

20 ,618 ,961 ,143

Chi-Square Tabel = CHIINV (0.001,4) = 18,466

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93 Uji Normalitas

Variable min max skew c.r. kurtosis c.r.

CSR_2015 6,526 44,628 ,176 ,504 -1,299 -1,856 IC_2017 -1,796 38,668 ,048 ,137 -1,295 -1,851 CR_2017 ,556 3,384 ,014 ,039 -1,388 -1,984 FP_2017 -2,517 27,303 ,080 ,230 -1,071 -1,530

Multivariate ,290 ,147

Uji Multikolinieritas

Determinant of sample covariance matrix = 19325,013

Model 3

Uji Outlier

Univariate Outlier

Descriptive Statistics

N Minimum Maximum Mean Std. Deviation Zscore(CSR_2014) 49 -1,482 1,648 .000 1.000

Zscore(IC_2017) 49 -1,707 1,781 .000 1.000 Zscore(CR_2017) 49 -1,557 1,609 .000 1.000 Zscore(FP_2017) 49 -2,149 1,833 .000 1.000 Valid N (listwise) 49

Multivariate Outlier

Observation number Mahalanobis d-squared p1 p2

3 11,688 ,020 ,625

36 10,700 ,030 ,437

49 9,713 ,046 ,387

16 9,108 ,058 ,321

33 8,910 ,063 ,198

47 8,094 ,088 ,262

21 7,382 ,117 ,348

20 6,869 ,143 ,402

12 6,574 ,160 ,384

39 6,531 ,163 ,269

26 4,958 ,292 ,886

11 4,764 ,312 ,881

44 4,513 ,341 ,900

24 4,450 ,349 ,859

5 4,179 ,382 ,895

28 4,111 ,391 ,859

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94 Observation number Mahalanobis d-squared p1 p2

2 4,073 ,396 ,802

1 3,911 ,418 ,806

37 3,879 ,423 ,737

46 3,543 ,471 ,848

43 3,435 ,488 ,835

4 3,404 ,493 ,774

17 3,277 ,513 ,773

32 3,272 ,513 ,682

48 3,248 ,517 ,596

13 3,224 ,521 ,505

14 3,154 ,532 ,454

6 3,119 ,538 ,374

38 3,055 ,549 ,323

10 2,727 ,605 ,518

35 2,723 ,605 ,406

31 2,704 ,609 ,315

8 2,615 ,624 ,290

40 2,583 ,630 ,219

42 2,520 ,641 ,179

19 2,298 ,681 ,261

22 2,188 ,701 ,256

23 2,166 ,705 ,179

27 2,163 ,706 ,107

7 1,830 ,767 ,264

18 1,796 ,773 ,188

41 1,790 ,774 ,108

45 1,639 ,802 ,122

15 1,613 ,806 ,067

9 1,607 ,808 ,029

30 1,497 ,827 ,021

29 ,961 ,916 ,207

25 ,849 ,932 ,143

34 ,591 ,964 ,167

Chi-Square Tabel = CHIINV (0.001,4) = 18,466

Uji Normalitas

Variable min max skew c.r. kurtosis c.r.

CSR_2014 6,033 39,713 ,175 ,499 -1,369 -1,957 IC_2017 -1,796 38,668 ,048 ,137 -1,295 -1,851 CR_2017 ,556 3,384 ,014 ,039 -1,388 -1,984 FP_2017 -2,517 27,303 ,080 ,230 -1,071 -1,530

Multivariate -,177 -,089

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95 Uji Multikolinieritas

Determinant of sample covariance matrix = 10710,364

Lampiran 4. Analisis Model

Model 1

Regression Weights:

Estimate S.E. C.R. P Label IC_2017 <--- CSR_2016 ,515 ,135 3,818 * par_6 CR_2017 <--- IC_2017 ,036 ,008 4,601 * par_2 CR_2017 <--- CSR_2016 ,037 ,008 4,383 * par_5 FP_2017 <--- CSR_2016 ,011 ,059 ,181 ,856 par_1 FP_2017 <--- IC_2017 ,118 ,056 2,094 ,036 par_3 FP_2017 <--- CR_2017 6,308 ,864 7,300 * par_4

Standardized Regression Weights:

Estimate

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96 Estimate IC_2017 <--- CSR_2016 ,483 CR_2017 <--- IC_2017 ,468 CR_2017 <--- CSR_2016 ,446 FP_2017 <--- CSR_2016 ,016 FP_2017 <--- IC_2017 ,183 FP_2017 <--- CR_2017 ,752

Model Fit

CMIN

Model NPAR CMIN DF P CMIN/DF

Default model 10 ,000 0 Saturated model 10 ,000 0 Independence

model 4 137,722 6 ,000 22,954

RMR, GFI

Model RMR GFI AGFI PGFI

Default model ,000 1,000 Saturated model ,000 1,000 Independence

model 31,008 ,416 ,027 ,250

Baseline Comparisons

Model NFI

Delta1 RFI rho1

IFI Delta2

TLI

rho2 CFI

Default model 1,000 1,000 1,000

Saturated model 1,000 1,000 1,000 Independence

model ,000 ,000 ,000 ,000 ,000

Parsimony-Adjusted Measures

Model PRATIO PNFI PCFI

Default model ,000 ,000 ,000 Saturated model ,000 ,000 ,000 Independence

model 1,000 ,000 ,000

NCP

Model NCP LO 90 HI 90

Default model ,000 ,000 ,000

Saturated model ,000 ,000 ,000

Independence 131,722 97,182 173,692

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97 Model NCP LO 90 HI 90

model

FMIN

Model FMIN F0 LO 90 HI 90

Default model ,000 ,000 ,000 ,000 Saturated model ,000 ,000 ,000 ,000 Independence

model 2,869 2,744 2,025 3,619

RMSEA

Model RMSEA LO 90 HI 90 PCLOSE

Independence

model ,676 ,581 ,777 ,000

AIC

Model AIC BCC BIC CAIC

Default model 20,000 22,326 38,918 48,918 Saturated model 20,000 22,326 38,918 48,918 Independence

model 145,722 146,652 153,289 157,289

ECVI

Model ECVI LO 90 HI 90 MECVI

Default model ,417 ,417 ,417 ,465 Saturated model ,417 ,417 ,417 ,465 Independence model 3,036 2,316 3,910 3,055

HOELTER

Model HOELTER

.05

HOELTER .01

Default model Independence

model 5 6

Squared Multiple Correlations

Estimate IC_2017

,233

CR_2017 ,319

FP_2017 ,506

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98 Model 2

Regression Weights:

Estimate S.E. C.R. P Label IC_2017 <--- CSR_2015 ,532 ,135 3,951 * par_6 CR_2017 <--- IC_2017 ,030 ,007 4,546 * par_2 CR_2017 <--- CSR_2015 ,050 ,007 7,139 ,023 par_5 FP_2017 <--- CSR_2015 ,232 ,065 3,570 ,039 par_1 FP_2017 <--- IC_2017 ,137 ,050 2,729 ,006 par_3 FP_2017 <--- CR_2017 4,003 ,932 4,293 *** par_4

Standardized Regression Weights:

Estimate IC_2017 <--- CSR_2015 ,495 CR_2017 <--- IC_2017 ,384 CR_2017 <--- CSR_2015 ,603 FP_2017 <--- CSR_2015 ,334 FP_2017 <--- IC_2017 ,213 FP_2017 <--- CR_2017 ,477

Model Fit

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99 CMIN

Model NPAR CMIN DF P CMIN/DF

Default model 10 ,000 0 Saturated model 10 ,000 0 Independence

model 4 168,358 6 ,000 28,060

RMR, GFI

Model RMR GFI AGFI PGFI

Default model ,000 1,000 Saturated model ,000 1,000 Independence

model 34,067 ,378 -,037 ,227

Baseline Comparisons

Model NFI

Delta1 RFI rho1

IFI Delta2

TLI

rho2 CFI

Default model 1,000 1,000 1,000

Saturated model 1,000 1,000 1,000 Independence

model ,000 ,000 ,000 ,000 ,000

Parsimony-Adjusted Measures

Model PRATIO PNFI PCFI

Default model ,000 ,000 ,000 Saturated model ,000 ,000 ,000 Independence

model 1,000 ,000 ,000

NCP

Model NCP LO 90 HI 90

Default model ,000 ,000 ,000 Saturated model ,000 ,000 ,000 Independence

model 162,358 123,703 208,439

FMIN

Model FMIN F0 LO 90 HI 90

Default model ,000 ,000 ,000 ,000 Saturated model ,000 ,000 ,000 ,000 Independence

model 3,507 3,382 2,577 4,342

RMSEA

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100 Model RMSEA LO 90 HI 90 PCLOSE

Independence

model ,751 ,655 ,851 ,000

AIC

Model AIC BCC BIC CAIC

Default model 20,000 22,326 38,918 48,918 Saturated model 20,000 22,326 38,918 48,918 Independence

model 176,358 177,289 183,926 187,926

ECVI

Model ECVI LO 90 HI 90 MECVI Default model ,417 ,417 ,417 ,465 Saturated model ,417 ,417 ,417 ,465 Independence

model 3,674 2,869 4,634 3,694

HOELTER

Model HOELTER

.05

HOELTER .01

Default model Independence

model 4 5

Squared Multiple Correlations Estimate IC_2017

,245 CR_2017

,341 FP_2017

,646

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101 Model 3

Regression Weights:

Estimate S.E. C.R. P Label IC_2017 <--- CSR_2014 ,560 ,133 4,215 ,042 par_6 CR_2017 <--- IC_2017 ,025 ,005 4,506 * par_2 CR_2017 <--- CSR_2014 ,058 ,006 9,866 ,015 par_5 FP_2017 <--- CSR_2014 ,360 ,074 4,874 * par_1 FP_2017 <--- IC_2017 ,163 ,047 3,477 *** par_3 FP_2017 <--- CR_2017 2,245 1,040 2,160 ,031 par_4

Standardized Regression Weights:

Estimate

IC_2017 <--- CSR_2014 ,520

CR_2017 <--- IC_2017 ,320

CR_2017 <--- CSR_2014 ,700

FP_2017 <--- CSR_2014 ,517

FP_2017 <--- IC_2017 ,253

FP_2017 <--- CR_2017 ,268

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102 Model Fit

CMIN

Model NPAR CMIN DF P CMIN/DF

Default model 10 ,000 0 Saturated model 10 ,000 0 Independence

model 4 196,391 6 ,000 32,732

RMR, GFI

Model RMR GFI AGFI PGFI

Default model ,000 1,000 Saturated model ,000 1,000 Independence

model 35,479 ,361 -,065 ,216

Baseline Comparisons

Model NFI

Delta1 RFI rho1 IFI

Delta2 TLI

rho2 CFI

Default model 1,000 1,000 1,000

Saturated model 1,000 1,000 1,000 Independence

model ,000 ,000 ,000 ,000 ,000

Parsimony-Adjusted Measures

Model PRATIO PNFI PCFI

Default model ,000 ,000 ,000 Saturated model ,000 ,000 ,000 Independence

model 1,000 ,000 ,000

NCP

Model NCP LO 90 HI 90

Default model ,000 ,000 ,000 Saturated model ,000 ,000 ,000 Independence

model 190,391 148,294 239,911

FMIN

Model FMIN F0 LO 90 HI 90

Default model ,000 ,000 ,000 ,000 Saturated model ,000 ,000 ,000 ,000 Independence

model 4,091 3,966 3,089 4,998

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103 RMSEA

Model RMSEA LO 90 HI 90 PCLOSE

Independence

model ,813 ,718 ,913 ,000

AIC

Model AIC BCC BIC CAIC

Default model 20,000 22,326 38,918 48,918 Saturated model 20,000 22,326 38,918 48,918 Independence

model 204,391 205,321 211,958 215,958

ECVI

Model ECVI LO 90 HI 90 MECVI Default model ,417 ,417 ,417 ,465 Saturated model ,417 ,417 ,417 ,465 Independence