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75

NO NAMA PERUSAHAAN KODE

1

PT. Adaro Energy Tbk ADRO

2 PT. Aneka Tambang (Persero), Tbk. ANTM

3 PT. Asahimas Flat Glass, Tbk. AMFG

4 PT. Astra International, Tbk. ASII

5 _{PT. Bank Negara Indonesia, Tbk.} BBNI

6 PT. Bukit Asam (Persero), Tbk. PTBA

7 PT. Holcim Indonesia, Tbk. SMCB

8 PT. Indofood, Tbk. INDF

9 PT. Indosat, Tbk. ISAT

10 PT. Jasa Marga (Persero), Tbk. JSMR 11

PT. Medco Energy International Tbk MDCO 12 PT. Perusahaan Gas Negara (Persero), Tbk. PGAS 13 PT. Semen Gresik (Persero), Tbk. SMGR

14 PT. Telkom (Persero), Tbk. TLKM

15 PT. Timah (Persero), Tbk. TINS

16 PT. Unilever Indonesia, Tbk. UNVR

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Lampiran 2 : Data ROE

No. Nama Perusahaan ROE

2009 2010 2011 1.

PT. Adaro Energy Tbk 0,128 0,229 0,226 2. PT. Aneka Tambang (Persero), Tbk. 0,074 0,176 0,178 3. PT. Asahimas Flat Glass, Tbk. 0,044 0,180 0,157 4. PT. Astra International, Tbk. _0,252 _0,291 _0,278 5. PT. Bank Negara Indonesia, Tbk. 0,124 0,153 0,186 6. PT. Bukit Asam (Persero), Tbk. 0,478 0,316 0,378 7. PT. Holcim Indonesia, Tbk. 0,270 0,121 0,141

8. PT. Indofood, Tbk. 0,204 0,176 0,158

9. PT. Indosat, Tbk. 0,083 0,036 0,049

10. PT. Jasa Marga (Persero), Tbk. 0,138 0,154 0,143 11.

PT. Medco Energy International Tbk 0,111 0,102 0,125 12. PT. Perusahaan Gas Negara (Persero), Tbk. 0,531 0,450 0,358 13. PT. Semen Gresik (Persero), Tbk. 0,326 0,302 0,271 14. PT. Telkom (Persero), Tbk. 0,295 0,260 0,254 15. PT. Timah (Persero), Tbk. 0,090 0,226 0,195 16. PT. Unilever Indonesia, Tbk. 0,822 0,837 1,131 17. PT. United Tractors, Tbk. 0,276 0,240 0,213

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Lampiran 3 : Data CSDI

No. Nama Perusahaan CSDI

2008 2009 2010 1.

PT. Adaro Energy Tbk 0,380 0,430 0,962 2. PT. Aneka Tambang (Persero), Tbk.

0,835 1,000 0,987 3. PT. Asahimas Flat Glass, Tbk.

0,253 0,304 0,341 4. PT. Astra International, Tbk.

0,240 0,240 0,721 5. PT. Bank Negara Indonesia, Tbk.

0,405 0,418 0,506 6. PT. Bukit Asam (Persero), Tbk.

0,595 0,860 1,000 7. PT. Holcim Indonesia, Tbk. 0,291 0,734 0,772 8. PT. Indofood, Tbk. 0,215 0,341 0,367 9. PT. Indosat, Tbk. 0,202 0,240 0,127 10. PT. Jasa Marga (Persero), Tbk.

0,569 0,708 0,734 11.

PT. Medco Energy International Tbk 0,127 0,227 0,291 12. PT. Perusahaan Gas Negara (Persero), Tbk.

0,822 0,848 0,848 13. PT. Semen Gresik (Persero), Tbk.

0,557 0,911 0,936 14. PT. Telkom (Persero), Tbk. 0,405 0,886 0,936 15. PT. Timah (Persero), Tbk. 0,683 1,000 1,000 16. PT. Unilever Indonesia, Tbk. 0,620 0,683 0,721 17. PT. United Tractors, Tbk. 0,240 0,240 0,240

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Lampiran 4 : Data Leverage

No. Nama Perusahaan Leverage

2008 2009 2010 1.

PT. Adaro Energy Tbk 0,524 0,541 0,568 2. PT. Aneka Tambang (Persero), Tbk.

0,208 0,176 0,220 3. PT. Asahimas Flat Glass, Tbk.

0,261 0,225 0,223 4. PT. Astra International, Tbk.

0,332 0,284 0,262 7. PT. Holcim Indonesia, Tbk. 0,658 0,554 0,346 8. PT. Indofood, Tbk. 0,784 0,748 0,645 9. PT. Indosat, Tbk. 0,658 0,668 0,655 10. PT. Jasa Marga (Persero), Tbk.

0,551 0,556 0,592 11.

PT. Medco Energy International Tbk 0,177 0,392 0,230 12. PT. Perusahaan Gas Negara (Persero),Tbk.

0,239 0,213 0,228 14. PT. Telkom (Persero), Tbk. 0,624 0,605 0,555 15. PT. Timah (Persero), Tbk. 0,340 0,290 0,285 16. PT. Unilever Indonesia, Tbk. 0,522 0,505 0,535 17. PT. United Tractors, Tbk. 0,510 0,428 0,456

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Lampiran 5 : Data Growth

No. Nama Perusahaan Growth

2008 2009 2010 1.

PT. Adaro Energy Tbk -0,075 -0,083 0,467 2. PT. Aneka Tambang (Persero), Tbk.

-0,201 -0,092 0,004 3. PT. Asahimas Flat Glass, Tbk.

0,170 -0,144 0,268 4. PT. Astra International, Tbk.

0,750 0,240 -0,116 7. PT. Holcim Indonesia, Tbk. 0,422 0,113 0,003 8. PT. Indofood, Tbk. 0,393 -0,036 0,027 9. PT. Indosat, Tbk. 0,132 0,009 0,052 10. PT. Jasa Marga (Persero), Tbk.

0,268 0,101 0,186 11.

PT. Medco Energy International Tbk 0,145 0,392 0,230 12. PT. Perusahaan Gas Negara (Persero),Tbk.

0,324 0,178 -0,003 14. PT. Telkom (Persero), Tbk. 0,021 0,055 0,014 15. PT. Timah (Persero), Tbk. 0,060 -0,148 0,080 16. PT. Unilever Indonesia, Tbk. 0,342 0,171 0,079 17. PT. United Tractors, Tbk. 0,536 0,048 0,276

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Lampiran 6 : Data Size

No. Nama Perusahaan Size (Triliyun Rp)

2008 2009 2010 1.

PT. Adaro Energy Tbk 33720 42360 40600 2. PT. Aneka Tambang (Persero), Tbk.

10245 9940 12310 3. PT. Asahimas Flat Glass, Tbk.

1998 1972 2373 4. PT. Astra International, Tbk.

80740 88940 112860 5. PT. Bank Negara Indonesia, Tbk.

201741 227496 248580 6. PT. Bukit Asam (Persero), Tbk.

6106 8078 8722 7. PT. Holcim Indonesia, Tbk. 8210 7265 10437 8. PT. Indofood, Tbk. 39591 40383 47276 9. PT. Indosat, Tbk. 51693 55041 52818 10. PT. Jasa Marga (Persero), Tbk.

14642 16174 18952 11.

PT. Medco Energy International Tbk 1980 2040 2278 12. PT. Perusahaan Gas Negara (Persero),Tbk.

25551 28670 32087 13. PT. Semen Gresik (Persero), Tbk.

10603 12951 15563 14. PT. Telkom (Persero), Tbk. 91256 97814 99758 15. PT. Timah (Persero), Tbk. 5785 4856 5881 16. PT. Unilever Indonesia, Tbk. 6505 7485 8701 17. PT. United Tractors, Tbk. 22848 24404 29701

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Lampiran 7 : Statistik Deskriptif

Descriptive Statistics

N Minimum Maximum Mean Std. Deviation

ROE 51 .036 1.131 .25369 .204324 CSDI 51 .127 1.000 .57107 .287977 LEV 51 .176 .873 .47344 .194563 GROW 51 -.201 .750 .15440 .204942 SIZE 51 1972397 248580529 29456842.38 30998808.871 log_size 51 6.29 9.36 7.4434 .69615 Valid N (listwise) 51

Lampiran 8 : Uji Normalitas

One-Sample Kolmogorov-Smirnov Test

ROE CSDI LEV

GR

OW log_size

ﮦ 51 51 51 51 51

Normal Parametersa,,b Mean .25369 .57107 .47344 .154 40

7.4434

Std. Deviation .204324 .287977 .194563 .204 942

.69615

Most Extreme Differences Absolute .210 .138 .121 .112 .099

Positive .210 .138 .121 .112 .099

Negative -.144 -.102 -.098

-.064

-.086

Kolmogorov-Smirnov Z 1.503 .988 .866 .802 .710

Asymp. Sig. (2-tailed) .710 .283 .442 .541 .695

a. Test distribution is Normal.

b. Calculated from data.

Lampiran 9 : Uji Autokorelasi

Model Summaryb Model R R Square Adjusted R Square Std. Error of the Estimate Durbin-Watson

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a. Predictors: (Constant), log_size, GROW, LEV, CSDI

Lampiran 10 : Uji Multikolonieritas Coefficientsa Model Collinearity Statistics Tolerance VIF 1 CSDI .829 1.206 LEV .855 1.170 GROW .976 1.025 log_size .809 1.236

a. Dependent Variable: LN_ROE

b. Dependent Variable: Ln_ROE

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Lampiran 12 : Uji Koefisien Determinasi Model Summaryb Model R R Square Adjusted R Square Std. Error of the Estimate 1 .544a .296 .234 .60232

b. Dependent Variable: Ln_ROE

Lampiran 13 : Uji Parameter Individual (Uji T) Coefficientsa Model Unstandardized Coefficients Standardized Coefficients t Sig. B Std. Error Beta 1 (Constant) -1.735 1.065 -1.629 .110 CSDI .990 .325 .414 3.047 .004 LEV .383 .474 .108 .808 .423 GROW 1.227 .421 .365 2.917 .005 log_size .109 .136 .110 .798 .429

a. Dependent Variable: Ln_ROE

Lampiran 14 : Uji Signifikansi Simultan ANOVA (Uji F) ANOVAb

Model Sum of Squares df Mean Square F Sig.

1 Regression 7.001 4 1.750 4.825 .002a

Residual 16.688 46 .363

Total 23.689 50

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Lampiran 15 : GRI

Economic

Performance Indicators

Aspect: Economic Performance

E EC1 Direct economic value generated and distributed, including revenues, operating costs, employee compensation, donations and other community investments, retained earnings, and payments to capital providers and governments.

E EC2 Financial implications and other risks and opportunities for the organization’s activities due to climate change.

E EC3 Coverage of the organization’s defined benefit plan obligations.

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C C4 Significant financial assistance received from government.

Aspect: Market Presence

E EC5 Range of ratios of standard entry level wage compared to local minimum wage at significant locations of operation.

E EC6 Policy, practices, and proportion of spending on locally-based suppliers at significant locations of operation.

E EC7 Procedures for local hiring and proportion ofsenior management hired from the local community at significant locations of operation.

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Aspect: Indirect Economic Impacts E EC8 Development and impact of infrastructure investments and services provided primarily for public benefit through commercial, in-kind, or pro bono engagement.

E EC9 Understanding and describing significant indirect economic impacts, including the extent of impacts.

Environment

Aspect: Materials

E EN1 Materials used by weight or volume.

E EN2 Percentage of materials used that are recycled input materials.

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Aspect: Energy

E EN3 Direct energy consumption by primary energy source.

E EN4 Indirect energy consumption by primary source.

E EN5 Energy saved due to conservation and efficiency improvements.

E EN6 Initiatives to provide energy-efficient or renewable energy-based products and services, and reductions in energy requirements as a result of these initiatives.

E EN7 Initiatives to reduce indirect energy consumption and reductions achieved.

Aspect: Water

E EN8 Total water withdrawal by source.

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affected by withdrawal of water.

E EN10 Percentage and total volume of water recycled and reused.

Aspect: Biodiversity

E EN11 Location and size of land owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas.

E EN12 Description of significant impacts of activities, products, and services on biodiversity in protected areas and areas of high biodiversity value outside protected areas.

E EN13 Habitats protected or restored. E EN14 Strategies, current actions, and future plans for managing impacts on biodiversity.

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species with habitats in areas affected by operations, by level of extinction risk.

Aspect: Emissions, Effluents, and Waste E EN16 Total direct and indirect greenhouse gas emissions by weight.

E EN17 Other relevant indirect greenhouse gas emissions by weight.

E EN18 Initiatives to reduce greenhouse gas emissions and reductions achieved.

E EN19 Emissions of ozone-depleting substances by weight.

E EN20 NOx, SOx, and other significant air emissions by type and weight.

E EN21 Total water discharge by quality and destination.

ENEN22 Total weight of waste by type

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significant spills.

EN EN24 Weight of transported,

imported, exported, or treated waste deemed hazardous under the terms of the Basel Convention Annex I, II, III, and VIII, and percentage of transported waste shipped internationally.

E EN25 Identity, size, protected status, nd

bioadiversity value of water bodies and relatitats ed hassignificantly affected by the reporting organization’s discharges of water and runoff.

Aspect: Products and Services

E EN26 Initiatives to mitigate

environmental impacts of products and services, and extent of impact mitigation.

E EN27 Percentage of products sold and

their packaging materials that are

reclaimed by category.

Aspect: Compliance

E EN28 Monetary value of significant

fines and total number of non-monetary

sanctions for non-compliance with

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impacts of transporting products and other

goods and materials used for the

organization’s operations, and transporting members of the workforce.

Aspect: Overall

E EN30 Total environmental protection

expenditures and investments by type.

Labor Practices & Decent Work Performance Indicators

Aspect: Employment

L LA1 Total workforce by

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L LA2 Total number and rate of employee turnover by age group, gender, and region.

L LA3 Benefits provided to full-time

employees that are not provided to temporary or part-time employees, by major operations.

Aspect: Labor/ Management Relations

L LA4 Percentage of employees

covered by collective bargaining

agreements.

L LA5 Minimum notice period(s)

regarding significant operational

changes, including whether it is

specified in collective agreements.

Aspect: Occupational Health and Safety

L LA6 Percentage of total workforce

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advise on occupational health and safety programs.

L LA7 Rates of injury, occupational

diseases, lost days, and absenteeism, and total number of work-related fatalities by region.

L LA8 Education, training, counseling,

prevention, and risk-control programs in place to assist workforce members, their

families, or community members

regarding serious diseases.

L LA9 Health and safety topics

covered in formal agreements with trade unions.Health and safety topics covered in formal agreements with trade unions.

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L LA10 Average hours of training per year per employee by employee category.

L LA11 Programs for skills

management and lifelong learning that support the continued employability of employees and assist them in managing career endings.

L LA12 Percentage of employees

receiving regular performance and career development reviews.

Aspect: Diversity and Equal

Opportunity

L LA13 Composition of governance

bodies and breakdown of employees per category according to gender, age group, minority group membership, and other indicators of diversity.

L LA14 Ratio of basic salary of men to

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Human Rights

Aspect: Investment and Procurement Practices

H HR1 Percentage and total number of

significant investment agreements that include human rights clauses or that have undergone human rights screening.

H HR2 Percentage of significant

suppliers and contractors that have undergone screening on human rights and actions taken.

H HR3 Total hours of employee

training on policies and procedures concerning aspects of human rights that are relevant to operations, including the percentage of employees trained.

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Aspect: Non-discrimination

H HR4 Total number of incidents of

discrimination and actions taken.

Aspect: Freedom of Association and Collective Bargaining

H HR5 Operations identified in which

the right to exercise freedom of association and collective bargaining may be at significant risk, and actions taken to support these rights.

Aspect: Child Labor

H HR6 Operations identified as having

significant risk for incidents of child labor, and measures taken to contribute to the elimination of child labor.

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compulsory labor, and measures taken to contribute to the elimination of forced or compulsory labor.

Aspect: Security Practices

H HR8 Percentage of security

personnel trained in the organization’s

policies or procedures concerning

aspects of human rights that are relevant to operations.

Aspect: Indigenous Rights

H HR9 Total number of incidents of

violations involving rights of

indigenous people and actions taken.

Society

Performance Indicators Aspect: Community

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of any programs and practices that assess and manage the impacts of operations on communities, including entering, operating, and exiting.

Aspect: Corruption

S SO2 Percentage and total number of business units analyzed for risks related to corruption.

S SO3 Percentage of employees trained

in organization’s anti-corruption

policies and procedures.

S SO4 Actions taken in response to

incidents of corruption.

Aspect: Public Policy

S SO5 Public policy positions and

participation in public policy

development and lobbying.

S SO6 Total value of financial and in-kind contributions to political parties,

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Aspect: Anti-Competitive Behavior S SO7 Total number of legal actions for anti-competitive behavior, anti-trust, and monopoly practices and their outcomes.

Aspect: Compliance

S SO8 Monetary value of significant

fines and total number of non-monetary sanctions for non-compliance with laws and regulations.

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Nama : Hasyim Adnan Santoso Jenis Kelamin : Laki-Laki

Alamat : Kp. Peusar Rt.10/ 001 No.14 , Tangerang Tempat, tanggal, lahir : Jakarta, 18 Juli 1990

Kewarganegaraan : Indonesia Status : Belum Menikah

Agama : Islam

E-mail : [email protected] Facebook : Hasyim Adnan Santoso Twitter : @AdnanSantoso Telepon/HP : 0856.8040.162

Pendidikan Formal

1996 - 2002 : Madrasah Ibthidayah Al-Istiqomah Tangerang 2002 - 2005 : SMP Negeri 09 Tangerang

2005 - 2008 : SMA Negeri 08 Tangerang

2008 – 2012 : Universitas Mercubuana , Fakultas Ekonomi dan Bisnis jurusan Akuntansi