84 Lampiran 1 Daftar Emiten yang menjadi data penelitian LAMPIRAN

(1)

84

LAMPIRAN

Lampiran 1

Daftar Emiten yang menjadi data penelitian

1 AALI Astra Agro Lestari Tbk.

2 ANJT Austindo Nusantara Jaya Tbk.

3 BWPT Eagle High Plantations Tbk.

4 SMAR Sinar Mas Agro Resources & Technology 5 SSMS Sawit Sumbermas Sarana Tbk.

No Kode emiten Nama Emiten

(2)

85 Lampiran 2

Cara pengambilan jumlah berita

Astra Agro Lestari 2017

(3)

86 2018

(4)

87 2019

(5)

88 2020

(6)

89 2021

(7)

90 Austindo Nusantara Jaya

2017

(8)

91 2018

(9)

92 2019

(10)

93 2020

(11)

94 2021

(12)

95 Eagle High Plantations

2017

(13)

96 2018

(14)

97 2019

(15)

98 2020

(16)

99 2021

(17)

100 Sinar Mas Agro Resources & Technology Tbk 2017

(18)

101 2018

(19)

102 2019

(20)

103 2020

(21)

104 2021

(22)

105 Sawit Sumbermas Sarana Tbk

2017

(23)

106 2018

(24)

107 2019

(25)

108 2020

(26)

109 2021

Note = Kata kunci pencarian berita menggunakan nama lengkap dari perusahaan agar lebih terarah

(27)

110 Lampiran 3

Output SPSS

1. Uji Statistik Deskriptif

N Minimum Maximum Mean Std. Deviation Indeks Pengungkapan Laporan

Keberlanjutan

25 0,31 0,99 0,5044 0,14225

Pemegang Saham 25 0,38 0,92 0,6124 0,21826

Karyawan 25 7596,00 49000,00 27106,8800 15464,02428

Pemerintah 25 0,00 1,00 0,1200 0,33166

Media 25 8,00 871,00 169,9600 223,79259

Valid N (listwise) 25

Descriptive Statistics

(28)

111 2. Uji Kesamaan Koefisien

Standardized Coefficients

B Std. Error Beta

(Constant) 0,752 0,976 0,771 0,497

Pemegang Saham -1,151 3,423 -1,766 -0,336 0,759

Karyawan 1,896E-05 0,000 2,061 0,382 0,728

Pemerintah -0,252 0,511 -0,587 -0,493 0,656

Media 0,000 0,001 0,289 0,296 0,786

Dummy Tahun 1 -0,672 1,049 -1,930 -0,641 0,567 Dummy Tahun 2 -0,403 1,008 -1,157 -0,400 0,716 Dummy Tahun 3 -0,232 0,598 -0,666 -0,388 0,724 Dummy Tahun 4 -0,189 1,852 -0,543 -0,102 0,925 Pemegang Saham x

Dummy Tahun 1

1,673 3,538 3,179 0,473 0,669

Karyawan x Dummy Tahun 1

-1,508E-05 0,000 -1,471 -0,296 0,786

Media x Dummy Tahun 1

0,002 0,003 0,250 0,532 0,631

Pemegang Saham x Dummy Tahun 2

1,373 3,511 2,581 0,391 0,722

-1,966E-05 0,000 -1,939 -0,380 0,729

0,000 0,003 -0,033 -0,049 0,964

7,070E-07 0,000 0,064 0,052 0,962

Pemerintah x Dummy Tahun 3

0,064 0,488 0,091 0,132 0,903

0,001 0,001 0,460 0,642 0,566

Pemegang Saham x Dummy Tahun 4

0,152 5,939 0,286 0,026 0,981

-1,932E-06 0,000 -0,168 -0,024 0,982

Pemerintah x Dummy Tahun 4

0,048 1,189 0,067 0,040 0,970

0,000 0,001 0,401 0,423 0,701

Unstandardized

Coefficients t Sig.

Model

Coefficients^a

(29)

112 3. Uji Normalitas

4. Uji Multikolinieritas

Unstandardized Residual

N 25

Normal Parameters^a,b Mean 0,0000000

Std. Deviation 0,11681615

Most Extreme Differences Absolute 0,219

Positive 0,219

Negative -0,162

Test Statistic 0,219

Asymp. Sig. (2-tailed) ,003^c

a. Test distribution is Normal.

b. Calculated from data.

c. Lilliefors Significance Correction.

One-Sample Kolmogorov-Smirnov Test

Model

Tolerance VIF

Pemegang Saham 0,123 8,108

Karyawan 0,132 7,582

Pemerintah 0,668 1,498

Media 0,814 1,228

Collinearity Statistics

Coefficients

^a

(30)

113 5. Uji Autokorelasi

6. Uji Heteroskedastisitas

Unstandardized Residual

Test Value^a -0,02116

Cases < Test Value 12

Cases >= Test Value 13

Total Cases 25

Number of Runs 9

Z -1,629

Asymp. Sig. (2-tailed) 0,103 a. Median

Runs Test

B Std. Error Beta

(Constant) 0,089 0,082 1,076 0,295

Pemegang Saham -0,080 0,239 -0,202 -0,335 0,741

Karyawan 1,759E-06 0,000 0,313 0,539 0,596

Pemerintah -0,081 0,068 -0,310 -1,201 0,244

Media -4,913E-06 0,000 -0,013 -0,054 0,957

a. Dependent Variable:

ABS_RES Model

Unstandardized

Coefficients t Sig.

Coefficients^a

(31)

114 7. Uji Linier Berganda

8. Uji Koefisien Determinan

9. Uji Kelayakan Model (Uji F)

B Std. Error Beta

(Constant) 0,364 0,117 3,107 0,006

Pemegang Saham

-0,008 0,341 -0,012 -0,023 0,982

Karyawan 3,851E-06 0,000 0,419 0,828 0,417

Media 0,000 0,000 0,458 2,252 0,036

Pemerintah -0,074 0,096 -0,172 -0,767 0,452

a. Dependent Variable: Indeks Pengungkapan Laporan Keberlanjutan

Coefficients

^a

Unstandardized

Coefficients t Sig.

Model

Model R R Square

Adjusted R Square

Std. Error of the Estimate

1 ,571^a 0,326 0,191 0,12797

Model Summary

a. Predictors: (Constant), Pemerintah, Media, Karyawan, Pemegang Saham

(32)

115 10. Uji Hipotesa (Uji T)

Model

Sum of

Squares df

Mean

Square F Sig.

1 Regressio

n

0,158 4 0,040 2,414 ,083^b

Residual 0,328 20 0,016

Total 0,486 24

b. Predictors: (Constant), Pemerintah, Media, Karyawan, Pemegang Saham

ANOVA^a

B Std. Error Beta

(Constant) 0,364 0,117 3,107 0,006

Pemegang Saham

-0,008 0,341 -0,012 -0,023 0,982

Karyawan 3,851E-06 0,000 0,419 0,828 0,417

Media 0,000 0,000 0,458 2,252 0,036

Pemerintah -0,074 0,096 -0,172 -0,767 0,452

Coefficients

^a

Unstandardized

Coefficients t Sig.

Model

(33)

116 Lampiran 4

Kartu skor indeks corporate social responsibility

GRI G4

No Point yang tertera pada GRI G4

Kode Emiten

AALI SSMS

2017 2017

Strategi dan Analisis

1 G4-1 1 1

2 G4-2 1 1

Profil Organisasi

3 G4-3 1 1

4 G4-4 1 1

5 G4-5 1 1

6 G4-6 1 1

7 G4-7 1 1

8 G4-8 1 1

9 G4-9 1 1

10 G4-10 1 1

11 G4-11 1 1

12 G4-12 1 1

13 G4-13 1 1

14 G4-14 1 1

15 G4-15 1 1

16 G4-16 1 0

Aspek Material dan Boundary Teridentifikasi

17 G4-17 1 1

18 G4-18 1 1

(34)

117

19 G4-19 1 1

20 G4-20 1 1

21 G4-21 1 1

22 G4-22 1 1

23 G4-23 1 1

Hubungan Dengan Pemangku Kepentingan

24 G4-24 1 1

25 G4-25 1 1

26 G4-26 1 1

27 G4-27 1 0

Profil Laporan

28 G4-28 1 1

29 G4-29 1 1

30 G4-30 1 1

31 G4-31 1 1

32 G4-32 1 1

33 G4-33 1 1

Tata Kelola

34 G4-34 1 1

35 G4-35 1 1

36 G4-36 1 1

37 G4-37 1 0

38 G4-38 1 0

39 G4-39 1 0

40 G4-40 1 0

41 G4-41 1 0

42 G4-42 1 0

43 G4-43 1 1

44 G4-44 1 0

45 G4-45 1 1

46 G4-46 1 0

47 G4-47 1 0

48 G4-48 1 0

49 G4-49 1 0

50 G4-50 1 0

51 G4-51 1 0

52 G4-52 1 1

53 G4-53 1 0

54 G4-54 1 0

55 G4-55 1 0

Etika dan Intergritas

(35)

118

56 G4-56 1 1

57 G4-57 1 0

58 G4-58 1 1

Pengungkapan Pendekatan Manajemen

59 G4-DMA 0 0

Kategori: Ekonomi

Kinerja Ekonomi

60 G4-EC1 1 1

61 G4-EC2 1 1

62 G4-EC3 1 0

63 G4-EC4 1 0

Keberadaan di Pasar

64 G4-EC5 1 1

65 G4-EC6 1 0

Dampak Ekonomi Tidak Langsung

66 G4-EC7 1 1

67 G4-EC8 1 1

Praktik Pengadaan

68 G4-EC9 1 0

Kategori: Lingkungan

Bahan

69 G4-EN1 1 1

70 G4-EN2 1 0

Energi

71 G4-EN3 1 1

72 G4-EN4 1 0

73 G4-EN5 1 1

74 G4-EN6 1 0

75 G4-EN7 1 0

Air

76 G4-EN8 1 1

77 G4-EN9 1 0

78 G4-EN10 1 0

Keanekaragaman Hayati

79 G4-EN11 1 1

80 G4-EN12 1 0

81 G4-EN13 1 1

82 G4-EN14 1 0

Emisi

83 G4-EN15 1 0

84 G4-EN16 1 0

(36)

119

85 G4-EN17 1 0

86 G4-EN18 1 0

87 G4-EN19 1 0

88 G4-EN20 1 0

89 G4-EN21 1 0

Efluen dan Limbah

90 G4-EN22 1 0

91 G4-EN23 1 1

92 G4-EN24 1 1

93 G4-EN25 1 0

94 G4-EN26 1 0

Produk dan Jasa

95 G4-EN27 1 1

96 G4-EN28 1 0

Kepatuhan

97 G4-EN29 1 1

Transportasi

98 G4-EN30 1 0

Lain-lain

99 G4-EN31 1 0

Asesmen Pemasok atas Lingkungan

100 G4-EN32 1 0

101 G4-EN33 1 0

Mekanisme Pengaduan Masalah Lingkungan

102 G4-EN34 1 1

Praktik Ketenagakerjaan dan Kenyamanan

Bekerja

Kepegawaian

103 G4-LA1 1 1

104 G4-LA2 1 1

105 G4-LA3 1 0

Hubungan Industrial

106 G4-LA4 1 0

Kesehatan dan Keselamatan Kerja

107 G4-LA5 1 0

108 G4-LA6 1 1

109 G4-LA7 1 1

110 G4-LA8 1 0

Pelatihan dan Pendidikan

111 G4-LA9 1 1

112 G4-LA10 1 1

113 G4-LA11 1 1

(37)

120

Keberagaman dan Kesetaraan Peluang

114 G4-LA12 1 0

Kesetaraan Remunerasi Perempuan dan Laki-

laki

115 G4-LA13 1 0

Asesmen Pemasok terkait Praktik

Ketenagakerjaan

116 G4-LA14 1 0

117 G4-LA15 1 1

Mekanisme Pengaduan Masalah

Ketenagakerjaan

118 G4-LA16 1 1

Hak Asasi Manusia

Investasi

119 G4-HR1 1 1

120 G4-HR2 1 1

Non-diskriminasi

121 G4-HR3 1 1

Kebebasan Berserikat dan Perjanjian Kerja

Bersama

122 G4-HR4 1 1

Pekerja Anak

123 G4-HR5 1 1

Pekerja Paksa atau Wajib Kerja

124 G4-HR6 1 1

Praktik Pengamanan

125 G4-HR7 1 0

Hak Adat

126 G4-HR8 1 1

Asesmen

127 G4-HR9 1 1

Asesmen Pemasok atas Hak Asasi Manusia

128 G4-HR10 1 1

129 G4-HR11 1 1

Mekanisme Pengaduan Masalah Hak Asasi

Manusia

130 G4-HR12 1 1

Masyarakat

Masyarakat Lokal

131 G4-SO1 1 1

132 G4-SO2 1 1

Anti-Korupsi

(38)

121

133 G4-SO3 1 1

134 G4-SO4 1 1

135 G4-SO5 1 0

Kebijakan Publik

136 G4-SO6 1 0

Anti Persaingan

137 G4-SO7 1 1

Kepatuhan

138 G4-SO8 1 1

Asesmen Pemasok atas Dampak terhadap

Masyarakat

139 G4-SO9 1 1

140 G4-SO10 1 1

Mekanisme Pengaduan Dampak terhadap

Masyarakat

141 G4-SO11 1 1

Tanggung Jawab Atas Produk

Kesehatan dan Keselamatan Pelanggan

142 G4-PR1 1 0

143 G4-PR2 1 1

Pelabelan Produk dan Jasa

144 G4-PR3 1 0

145 G4-PR4 1 1

146 G4-PR5 1 1

Komunikasi Pemasaran

147 G4-PR6 1 1

148 G4-PR7 1 1

Privasi Pelanggan

149 G4-PR8 1 1

Kepatuhan

150 G4-PR9 1 1

TOTAL 149 91

GRI Standar 2016

No

Point yang tertera pada GRI

Tahun AALI

2018 2019 2020 2021

GRI 102

102-1 1 1 1 1

102-2 1 1 1 1

102-3 1 1 1 1

(39)

122

102-4 1 1 1 1

102-5 1 1 1 1

102-6 0 0 0 1

102-7 1 1 1 1

102-8 1 1 1 1

102-9 0 0 1 1

102-10 1 1 1 1

102-11 1 1 1 1

102-12 1 1 1 1

102-13 1 1 1 1

102-14 1 1 1 1

102-15 1 1 1 1

102-16 1 1 1 1

102-17 1 1 1 1

102-18 1 1 1 1

102-19 1 1 1 1

102-20 1 1 1 1

102-21 1 1 1 1

102-22 1 1 1 1

102-23 1 1 1 1

102-24 1 1 1 1

102-25 1 1 1 1

102-26 1 1 1 1

102-27 0 0 0 0

102-28 1 1 1 0

102-29 1 1 1 1

102-30 1 0 1 1

102-31 1 1 1 1

102-32 0 0 0 0

102-33 0 0 0 0

102-34 0 0 0 0

102-35 1 1 1 1

102-36 0 0 0 0

102-37 0 0 0 0

102-38 0 0 0 0

102-39 0 0 0 0

102-40 1 1 1 1

102-41 0 0 0 1

102-42 1 1 1 1

102-43 1 1 1 1

102-44 1 1 1 1

(40)

123

102-45 0 0 0 1

102-46 1 1 1 1

102-47 1 1 1 1

102-48 0 0 0 1

102-49 0 0 0 1

102-50 1 1 1 1

102-51 0 0 0 1

102-52 1 1 1 1

102-53 1 1 1 1

102-54 1 1 1 1

102-55 1 1 1 1

102-56 1 1 1 1

GRI 103

103-1 1 1 1 1

103-2 1 1 1 1

103-3 1 1 1 1

GRI 201

201-1 0 0 0 0

201-2 0 0 0 0

201-3 0 0 0 0

201-4 0 0 0 0

GRI 202

202-1 0 0 0 0

202-2 0 0 0 0

GRI 203

203-1 0 0 0 0

203-2 0 0 0 0

GRI 204

204-1 1 1 1 1

GRI 205

205-1 0 0 0 0

205-2 0 0 0 0

205-3 0 0 0 0

GRI 206

206-1 0 0 0 0

GRI 207

207-1 0 0 0 0

207-2 0 0 0 0

207-3 0 0 0 0

207-4 0 0 0 0

GRI 301

(41)

124

301-1 0 0 0 0

301-2 0 0 0 0

301-3 0 0 0 0

GRI 302

302-1 0 0 1 1

302-2 0 0 0 0

302-3 0 0 0 1

302-4 0 0 0 0

302-5 0 0 0 0

GRI 303

303-1 0 0 0 0

303-2 0 0 0 0

303-3 0 1 1 1

303-4 0 0 0 0

303-5 0 0 0 0

GRI 304

304-1 1 1 1 1

304-2 1 1 1 1

304-3 1 1 1 1

304-4 1 1 1 1

GRI 305

305-1 1 1 1 1

305-2 0 0 0 1

305-3 0 0 0 0

305-4 0 0 0 1

305-5 1 1 1 1

305-6 0 0 0 0

305-7 0 0 0 0

GRI 306

306-1 0 0 0 0

306-2 1 1 1 1

306-3 0 0 0 0

306-4 1 1 1 1

306-5 0 0 0 0

GRI 307

307-1 0 0 0 0

GRI 308

308-1 1 1 1 1

308-2 1 1 1 1

GRI 401

401-1 0 0 0 1

(42)

125

401-2 1 0 1 1

401-3 1 1 1 1

GRI 402

402-1 1 1 0 0

GRI 403

403-1 1 1 1 1

403-2 1 1 1 1

403-3 1 1 1 1

403-4 1 1 1 1

403-5 1 1 1 1

403-6 1 1 1 1

403-7 1 1 1 1

403-8 0 0 0 0

403-9 0 0 0 0

403-10 0 0 0 0

GRI 404

404-1 1 1 0 0

404-2 1 1 1 1

404-3 1 1 1 1

GRI 405

405-1 1 1 0 1

405-2 1 1 0 0

GRI 406

406-1 0 0 0 0

GRI 407

407-1 0 0 0 0

GRI 408

408-1 0 0 0 0

GRI 409

409-1 0 0 0 0

GRI 410

410-1 0 0 0 0

GRI 411

411-1 0 0 0 0

GRI 412

412-1 0 0 0 0

412-2 1 1 1 0

412-3 0 0 0 0

GRI 413

413-1 1 1 1 1

413-2 0 0 0 0

(43)

126

GRI 414

414-1 1 1 0 0

414-2 1 1 1 1

GRI 415

415-1 0 0 0 0

GRI 416

416-1 0 0 0 0

416-2 0 0 0 0

GRI 417

417-1 0 0 0 0

417-2 0 0 0 0

417-3 0 0 0 0

GRI 418

418-1 0 0 0 0

GRI 419

419-1 0 0 0 0

Jumlah nilai 1 74 73 72 81 Jumlah nilai 0 74 75 76 67

No

Tahun ANJT

2017 2018 2019 2020 2021

GRI 102

102-1 1 1 1 1 1

102-2 1 1 1 1 1

102-3 1 1 1 1 1

102-4 1 1 1 1 1

102-5 1 1 1 1 1

102-6 1 1 1 1 1

102-7 1 1 1 1 0

102-8 1 1 1 1 0

102-9 1 1 1 1 1

102-10 1 1 1 1 1

102-11 1 1 1 1 1

102-12 1 1 1 1 1

102-13 1 1 1 1 1

102-14 1 1 1 1 1

102-15 0 0 1 1 1

102-16 1 1 1 1 1

102-17 1 1 1 1 1

102-18 1 1 1 1 1

(44)

127

102-19 0 0 1 1 1

102-20 0 0 1 1 1

102-21 0 0 1 1 1

102-22 0 0 1 1 1

102-23 0 0 1 1 1

102-24 0 0 1 1 1

102-25 0 0 1 1 1

102-26 0 0 1 1 1

102-27 0 0 1 1 1

102-28 0 0 1 1 1

102-29 0 0 1 1 1

102-30 0 0 1 1 1

102-31 0 0 1 1 0

102-32 0 0 1 1 0

102-33 0 0 1 1 0

102-34 0 0 1 1 0

102-35 0 0 1 1 0

102-36 0 0 1 1 0

102-37 0 0 1 1 0

102-38 0 0 1 1 0

102-39 0 0 1 1 0

102-40 1 1 1 1 0

102-41 1 1 1 1 0

102-42 1 1 1 1 0

102-43 1 1 1 1 0

102-44 1 1 1 1 0

102-45 1 1 1 1 0

102-46 1 1 1 1 0

102-47 1 1 1 1 0

102-48 1 1 1 1 0

102-49 1 1 1 1 0

102-50 1 1 1 1 0

102-51 1 1 1 1 0

102-52 1 1 1 1 0

102-53 1 1 1 1 0

102-54 1 1 1 1 0

102-55 1 1 1 1 0

102-56 1 1 1 1 0

GRI 103

103-1 1 1 1 1 0

103-2 1 1 1 1 0

(45)

128

103-3 0 1 1 1 0

GRI 201

201-1 1 1 1 1 1

201-2 0 0 1 1 1

201-3 0 0 1 1 1

201-4 1 1 1 1 1

GRI 202

202-1 0 0 0 0 0

202-2 0 0 0 0 0

GRI 203

203-1 1 1 0 1 1

203-2 0 0 0 1 1

GRI 204

204-1 0 0 0 0 0

GRI 205

205-1 0 0 0 0 0

205-2 0 0 0 0 0

205-3 0 0 0 0 0

GRI 206

206-1 0 0 0 0 0

GRI 207

207-1 0 0 0 0 0

207-2 0 0 0 0 0

207-3 0 0 0 0 0

207-4 0 0 0 0 0

GRI 301

301-1 0 0 0 0 0

301-2 0 0 0 0 0

301-3 0 0 0 0 0

GRI 302

302-1 0 0 1 1 1

302-2 0 0 1 1 1

302-3 0 0 1 1 1

302-4 0 1 1 1 1

302-5 0 0 1 1 1

GRI 303

303-1 0 0 0 0 1

303-2 0 0 0 0 1

303-3 0 0 0 0 1

303-4 0 0 0 0 1

303-5 0 0 0 0 1

(46)

129

GRI 304

304-1 1 1 1 1 1

304-2 1 1 1 1 1

304-3 1 1 1 1 1

304-4 1 1 1 1 1

GRI 305

305-1 1 1 1 1 1

305-2 0 0 1 1 1

305-3 0 0 1 1 1

305-4 0 0 1 1 1

305-5 0 0 1 1 1

305-6 0 0 1 1 1

305-7 0 0 1 1 1

GRI 306

306-1 0 0 0 1 1

306-2 0 1 0 1 1

306-3 0 0 0 1 1

306-4 0 0 0 1 1

306-5 0 0 0 1 1

GRI 307

307-1 1 1 0 0 0

GRI 308

308-1 0 1 1 1 1

308-2 1 1 1 1 1

GRI 401

401-1 0 0 0 0 0

401-2 0 0 0 0 0

401-3 0 0 0 0 0

GRI 402

402-1 0 0 0 0 0

GRI 403

403-1 0 0 1 1 1

403-2 1 1 1 1 1

403-3 1 1 1 1 1

403-4 0 0 1 1 1

403-5 0 0 0 1 1

403-6 0 0 0 1 1

403-7 0 0 0 1 1

403-8 0 0 0 1 1

403-9 0 0 0 1 1

403-10 0 0 0 1 1

(47)

130

GRI 404

404-1 0 1 0 1 1

404-2 0 0 0 1 1

404-3 0 0 0 1 1

GRI 405

405-1 0 0 0 1 1

405-2 0 0 0 1 1

GRI 406

406-1 0 1 0 0 0

GRI 407

407-1 0 0 0 0 1

GRI 408

408-1 1 1 0 0 1

GRI 409

409-1 1 1 0 0 1

GRI 410

410-1 1 1 0 0 0

GRI 411

411-1 1 1 0 0 0

GRI 412

412-1 0 0 0 1 0

412-2 0 0 0 1 0

412-3 0 0 0 1 0

GRI 413

413-1 1 1 1 1 1

413-2 0 0 1 1 1

GRI 414

414-1 0 0 1 1 1

414-2 0 0 1 1 1

GRI 415

415-1 0 0 0 0 0

GRI 416

416-1 0 0 0 0 0

416-2 0 0 0 0 0

GRI 417

417-1 0 0 0 0 0

417-2 0 0 0 0 0

417-3 0 0 0 0 0

GRI 418

418-1 0 0 0 0 0

GRI 419

(48)

131

419-1 0 0 0 0 0

Jumlah nilai 1 53 59 89 110 84

Jumlah nilai 0 95 89 59 38 64

No

Tahun BWPT

2017 2018 2019 2020 2021

GRI 102

102-1 1 1 1 1 1

102-2 1 1 1 1 1

102-3 1 1 1 1 1

102-4 1 1 1 1 1

102-5 1 1 1 1 1

102-6 1 1 1 1 1

102-7 1 1 1 1 1

102-8 1 1 1 1 1

102-9 1 1 1 1 1

102-10 1 1 1 1 1

102-11 1 1 1 1 1

102-12 1 1 1 1 1

102-13 1 1 1 1 1

102-14 1 1 1 1 1

102-15 0 0 0 0 0

102-16 1 1 1 1 1

102-17 0 0 0 0 0

102-18 1 1 1 1 1

102-19 0 0 0 0 0

102-20 0 0 0 0 0

102-21 0 0 0 0 0

102-22 0 0 0 0 0

102-23 0 0 0 0 0

102-24 0 0 0 0 0

102-25 0 0 0 0 0

102-26 0 0 0 0 0

102-27 0 0 0 0 0

102-28 0 0 0 0 0

102-29 0 0 0 0 0

102-30 0 0 0 0 0

102-31 0 0 0 0 0

102-32 0 0 0 0 0

102-33 0 0 0 0 0

(49)

132

102-34 0 0 0 0 0

102-35 0 0 0 0 0

102-36 0 0 0 0 0

102-37 0 0 0 0 0

102-38 0 0 0 0 0

102-39 0 0 0 0 0

102-40 1 1 1 1 1

102-41 1 1 1 1 1

102-42 1 1 1 1 1

102-43 1 1 1 1 1

102-44 1 1 1 1 1

102-45 1 1 1 1 1

102-46 1 1 1 1 1

102-47 1 1 1 1 1

102-48 1 1 1 1 1

102-49 1 1 1 1 1

102-50 1 1 1 1 1

102-51 1 1 1 1 1

102-52 1 1 1 1 1

102-53 1 1 1 1 1

102-54 1 1 1 1 1

102-55 1 1 1 1 1

102-56 1 1 1 1 1

GRI 103

103-1 1 1 1 1 1

103-2 1 1 1 1 1

103-3 1 1 1 1 1

GRI 201

201-1 0 1 1 1 1

201-2 0 1 1 1 1

201-3 0 0 0 1 1

201-4 0 0 0 1 1

GRI 202

202-1 0 0 0 0 0

202-2 0 0 0 0 0

GRI 203

203-1 0 0 0 0 0

203-2 0 0 0 0 0

GRI 204

204-1 0 0 0 0 0

GRI 205

(50)

133

205-1 0 0 0 0 0

205-2 0 0 1 0 0

205-3 0 1 0 0 0

GRI 206

206-1 0 0 0 0 0

GRI 207

207-1 0 0 0 0 0

207-2 0 0 0 0 0

207-3 0 0 0 0 0

207-4 0 0 0 0 0

GRI 301

301-1 0 0 0 0 0

301-2 0 0 0 0 0

301-3 0 0 0 0 0

GRI 302

302-1 1 1 1 1 1

302-2 0 0 0 0 0

302-3 0 0 0 0 0

302-4 0 0 0 0 0

302-5 0 0 0 0 0

GRI 303

303-1 1 1 1 0 1

303-2 0 0 0 0 1

303-3 0 0 0 0 0

303-4 0 0 0 1 1

303-5 0 0 0 0 1

GRI 304

304-1 1 1 1 1 1

304-2 1 1 1 1 1

304-3 0 1 1 1 1

304-4 1 1 1 1 1

GRI 305

305-1 1 1 1 1 1

305-2 0 1 1 0 0

305-3 0 0 0 0 0

305-4 0 0 0 0 0

305-5 1 1 1 1 1

305-6 0 0 0 0 0

305-7 0 0 0 0 0

GRI 306

306-1 1 1 1 0 0

(51)

134

306-2 1 1 1 1 1

306-3 0 0 0 0 0

306-4 0 0 0 0 0

306-5 0 0 0 0 0

GRI 307

307-1 0 0 0 0 0

GRI 308

308-1 0 0 0 0 0

308-2 0 0 0 0 0

GRI 401

401-1 1 1 1 0 0

401-2 1 1 1 0 0

401-3 0 0 0 0 0

GRI 402

402-1 0 0 0 0 0

GRI 403

403-1 1 1 1 1 1

403-2 1 1 1 1 1

403-3 1 1 1 0 0

403-4 1 1 1 0 0

403-5 0 0 0 0 0

403-6 0 0 0 0 0

403-7 0 0 0 0 0

403-8 0 0 0 1 1

403-9 0 0 0 1 1

403-10 0 0 0 1 1

GRI 404

404-1 0 0 0 0 0

404-2 0 0 0 0 0

404-3 0 0 0 0 0

GRI 405

405-1 1 1 1 0 0

405-2 0 0 0 0 0

GRI 406

406-1 0 0 0 0 0

GRI 407

407-1 0 0 0 0 0

GRI 408

408-1 1 1 1 0 0

GRI 409

409-1 1 1 1 0 0

(52)

135

GRI 410

410-1 0 0 0 0 0

GRI 411

411-1 0 0 0 0 0

GRI 412

412-1 0 0 0 0 0

412-2 0 0 0 0 0

412-3 0 0 0 0 0

GRI 413

413-1 1 1 1 1 1

413-2 0 0 0 0 0

GRI 414

414-1 0 0 0 0 0

414-2 0 0 0 0 0

GRI 415

415-1 0 0 0 0 0

GRI 416

416-1 1 1 0 0 0

416-2 1 0 1 0 0

GRI 417

417-1 0 0 0 0 0

417-2 0 0 0 0 0

417-3 0 0 0 0 0

GRI 418

418-1 0 0 0 0 0

GRI 419

419-1 0 0 0 0 0

Jumlah nilai 1 57 61 61 55 58

Jumlah nilai 0 91 87 87 93 90

No

Tahun SMAR

2017 2018 2019 2020 2021

GRI 102

102-1 1 1 0 0 1

102-2 1 1 1 1 1

102-3 1 1 0 0 1

102-4 1 1 0 0 1

102-5 1 1 1 1 1

102-6 1 1 0 0 1

102-7 1 1 1 1 1

(53)

136

102-8 1 1 1 1 1

102-9 1 1 1 1 1

102-10 1 0 0 0 1

102-11 1 1 1 1 1

102-12 1 1 1 1 1

102-13 1 1 1 1 1

102-14 1 1 1 1 1

102-15 1 0 1 0 1

102-16 1 1 1 1 1

102-17 1 1 1 1 1

102-18 1 1 1 1 1

102-19 1 1 1 1 1

102-20 1 1 1 1 1

102-21 1 1 1 1 1

102-22 1 1 1 1 1

102-23 1 1 1 1 1

102-24 1 0 0 0 1

102-25 0 0 0 0 0

102-26 1 1 1 1 1

102-27 0 0 0 0 0

102-28 1 0 0 0 1

102-29 0 0 1 1 1

102-30 0 0 0 0 0

102-31 0 0 0 0 0

102-32 1 0 0 0 0

102-33 0 0 0 0 0

102-34 0 0 0 0 0

102-35 1 0 0 0 1

102-36 1 0 0 0 1

102-37 1 0 0 0 1

102-38 0 0 0 0 0

102-39 0 0 0 0 0

102-40 1 1 1 1 1

102-41 1 1 1 1 1

102-42 1 1 1 1 1

102-43 1 1 1 1 1

102-44 1 0 1 1 1

102-45 1 0 0 0 1

102-46 1 1 1 1 1

102-47 1 1 1 1 1

102-48 1 0 0 0 1

(54)

137

102-49 1 0 0 0 1

102-50 1 1 1 1 1

102-51 1 0 0 0 1

102-52 1 0 0 0 1

102-53 1 1 1 1 1

102-54 1 1 1 1 1

102-55 1 1 1 1 1

102-56 1 1 1 1 1

GRI 103

103-1 1 0 1 0 1

103-2 1 1 1 1 1

103-3 1 1 1 1 1

GRI 201

201-1 0 0 0 0 0

201-2 0 0 0 0 0

201-3 0 0 0 0 0

201-4 0 0 0 0 0

GRI 202

202-1 0 1 1 1 1

202-2 0 0 0 0 0

GRI 203

203-1 0 0 0 0 0

203-2 0 0 0 0 0

GRI 204

204-1 1 1 1 1 1

GRI 205

205-1 0 0 0 0 0

205-2 0 0 0 0 0

205-3 1 1 1 1 1

GRI 206

206-1 0 0 0 0 0

GRI 207

207-1 0 0 0 0 0

207-2 0 0 0 0 0

207-3 0 0 0 0 0

207-4 0 0 0 0 0

GRI 301

301-1 0 0 0 0 0

301-2 0 0 0 0 0

301-3 0 0 0 0 0

GRI 302

(55)

138

302-1 0 0 0 0 0

302-2 0 0 0 0 0

302-3 0 0 0 0 0

302-4 0 0 0 0 0

302-5 0 0 0 0 0

GRI 303

303-1 1 0 0 0 0

303-2 0 0 0 0 0

303-3 1 0 0 0 0

303-4 0 0 0 0 0

303-5 0 1 1 1 1

GRI 304

304-1 1 1 1 1 1

304-2 1 1 1 1 1

304-3 1 1 1 1 1

304-4 1 1 1 1 1

GRI 305

305-1 1 1 1 1 1

305-2 0 0 0 0 0

305-3 0 0 0 0 0

305-4 1 1 0 0 1

305-5 1 1 1 1 1

305-6 0 0 0 0 0

305-7 0 0 0 0 0

GRI 306

306-1 0 0 0 0 0

306-2 1 1 1 1 1

306-3 0 0 0 0 0

306-4 0 0 0 0 0

306-5 0 0 0 0 0

GRI 307

307-1 1 1 1 1 1

GRI 308

308-1 1 1 1 1 1

308-2 1 1 1 1 1

GRI 401

401-1 1 1 1 1 1

401-2 1 1 1 1 1

401-3 0 0 0 0 0

GRI 402

402-1 0 0 0 0 0

(56)

139

GRI 403

403-1 0 1 1 1 1

403-2 1 1 1 1 1

403-3 0 0 1 1 1

403-4 0 1 1 1 1

403-5 0 1 1 1 1

403-6 0 1 1 1 1

403-7 0 0 1 1 1

403-8 0 0 0 0 0

403-9 0 1 1 1 1

403-10 0 0 0 0 0

GRI 404

404-1 1 1 1 1 1

404-2 0 1 1 1 1

404-3 1 1 1 1 1

GRI 405

405-1 1 1 1 1 1

405-2 0 1 1 1 1

GRI 406

406-1 1 1 1 1 1

GRI 407

407-1 0 1 1 1 1

GRI 408

408-1 1 1 1 1 1

GRI 409

409-1 1 1 1 1 1

GRI 410

410-1 1 1 1 1 1

GRI 411

411-1 1 1 1 0 1

GRI 412

412-1 1 1 1 1 0

412-2 1 0 1 1 0

412-3 0 0 0 0 0

GRI 413

413-1 1 1 1 0 1

413-2 0 0 0 0 0

GRI 414

414-1 1 1 1 1 1

414-2 1 1 0 0 1

GRI 415

(57)

140

415-1 1 1 1 1 1

GRI 416

416-1 1 1 1 1 1

416-2 0 0 0 0 0

GRI 417

417-1 0 0 0 0 0

417-2 0 0 0 0 0

417-3 0 0 0 0 0

GRI 418

418-1 0 0 0 0 0

GRI 419

419-1 0 0 0 0 0

Jumlah nilai 1 83 75 76 72 91

Jumlah nilai 0 65 73 72 76 57

No

Tahun SSMS

2018 2019 2020 2021

GRI 102

102-1 1 1 1 1

102-2 1 1 1 1

102-3 1 1 1 1

102-4 1 1 1 1

102-5 1 1 1 1

102-6 1 1 1 1

102-7 1 1 1 1

102-8 1 1 1 1

102-9 1 1 1 1

102-10 1 1 1 1

102-11 1 1 1 1

102-12 1 1 1 1

102-13 1 1 1 1

102-14 1 1 1 1

102-15 0 0 0 0

102-16 1 1 1 1

102-17 0 0 0 0

102-18 1 1 1 1

102-19 0 0 0 0

102-20 0 0 0 0

102-21 0 0 0 0

102-22 1 0 0 0

(58)

141

102-23 1 0 0 0

102-24 1 0 0 0

102-25 1 0 0 0

102-26 0 0 0 0

102-27 0 0 0 0

102-28 0 0 0 0

102-29 0 0 0 0

102-30 0 0 0 0

102-31 0 0 0 0

102-32 0 0 0 0

102-33 0 0 0 0

102-34 0 0 0 0

102-35 0 0 0 0

102-36 0 0 0 0

102-37 0 0 0 0

102-38 0 0 0 0

102-39 0 0 0 0

102-40 1 1 1 1

102-41 1 1 1 1

102-42 1 1 1 1

102-43 1 1 1 1

102-44 1 1 1 1

102-45 1 1 1 1

102-46 1 1 1 1

102-47 1 1 1 1

102-48 1 1 1 1

102-49 1 1 1 1

102-50 1 1 1 1

102-51 1 0 1 1

102-52 1 0 1 1

102-53 1 0 1 1

102-54 1 0 1 1

102-55 1 0 1 1

102-56 1 0 1 1

GRI 103

103-1 1 1 1 1

103-2 1 1 1 1

103-3 1 1 1 1

GRI 201

201-1 1 1 1 1

201-2 1 0 0 0

(59)

142

201-3 0 0 0 0

201-4 1 0 0 0

GRI 202

202-1 0 0 0 0

202-2 0 0 0 0

GRI 203

203-1 1 1 1 0

203-2 1 0 1 1

GRI 204

204-1 1 1 1 1

GRI 205

205-1 0 0 0 0

205-2 0 0 0 0

205-3 0 0 0 0

GRI 206

206-1 0 0 0 0

GRI 207

207-1 0 0 0 0

207-2 0 0 0 0

207-3 0 0 0 0

207-4 0 0 0 0

GRI 301

301-1 0 0 0 1

301-2 0 0 0 0

301-3 0 0 0 1

GRI 302

302-1 1 1 1 1

302-2 0 0 0 0

302-3 1 1 0 1

302-4 0 0 1 1

302-5 0 0 0 0

GRI 303

303-1 1 1 1 1

303-2 0 0 0 0

303-3 0 0 0 1

303-4 0 0 0 0

303-5 0 0 0 1

GRI 304

304-1 1 1 1 1

304-2 0 0 0 1

304-3 1 1 0 1

(60)

143

304-4 0 0 0 1

GRI 305

305-1 0 1 1 1

305-2 0 0 0 0

305-3 0 0 0 0

305-4 0 0 0 1

305-5 0 0 0 1

305-6 0 0 0 0

305-7 0 0 0 0

GRI 306

306-1 0 0 0 1

306-2 1 1 1 1

306-3 0 0 0 0

306-4 0 0 0 0

306-5 0 0 0 0

GRI 307

307-1 0 0 1 1

GRI 308

308-1 1 0 0 0

308-2 1 0 0 0

GRI 401

401-1 1 1 1 1

401-2 0 0 0 1

401-3 0 0 0 1

GRI 402

402-1 0 0 0 0

GRI 403

403-1 1 0 0 1

403-2 1 1 1 0

403-3 0 0 0 0

403-4 1 1 0 0

403-5 0 0 0 0

403-6 0 0 0 0

403-7 0 0 0 0

403-8 0 0 0 0

403-9 0 0 0 0

403-10 0 0 0 0

GRI 404

404-1 1 0 0 1

404-2 1 0 1 1

404-3 1 0 0 1

(61)

144

GRI 405

405-1 0 0 1 1

405-2 0 0 0 0

GRI 406

406-1 0 0 0 0

GRI 407

407-1 0 0 0 0

GRI 408

408-1 1 0 0 1

GRI 409

409-1 1 0 0 1

GRI 410

410-1 0 0 0 0

GRI 411

411-1 0 0 0 0

GRI 412

412-1 1 1 0 0

412-2 0 0 0 0

412-3 0 0 0 0

GRI 413

413-1 1 0 0 1

413-2 1 0 0 0

GRI 414

414-1 1 0 0 0

414-2 1 0 0 0

GRI 415

415-1 0 0 0 0

GRI 416

416-1 0 0 0 1

416-2 1 0 0 1

GRI 417

417-1 1 0 0 0

417-2 1 1 1 1

417-3 1 1 1 1

GRI 418

418-1 1 0 0 0

GRI 419

419-1 1 0 0 0

Jumlah nilai 1 74 46 53 72 Jumlah nilai 0 74 102 95 76

(62)

145 Lampiran 5

Model penelitian

2017 2018 2019 2020 2021

1 AALI 0,99 0,50 0,49 0,49 0,55

3 ANJT 0,36 0,40 0,60 0,74 0,57

6 BWPT 0,39 0,41 0,41 0,37 0,39

22 SMAR 0,56 0,51 0,51 0,49 0,61

23 SSMS 0,61 0,50 0,31 0,36 0,49

No Kode emiten IPLK

Tahun

2017 2018 2019 2020 2021

1 AALI 0,7968 0,7968 0,7968 0,7968 0,7968

3 ANJT 0,4085 0,4085 0,4085 0,4085 0,4085

6 BWPT 0,3764 0,3770 0,3770 0,3770 0,3770

22 SMAR 0,9240 0,9240 0,9240 0,9200 0,9200

23 SSMS 0,5848 0,5375 0,5375 0,5527 0,5549

No Kode emiten PS

Tahun

2017 2018 2019 2020 2021

1 AALI 46805 47218 38625 34366 32199

3 ANJT 7596 7998 8258 8918 9018

6 BWPT 23852 25202 21308 21273 16037

22 SMAR 49000 48300 49000 48100 47900

23 SSMS 14113 18011 18649 18581 17345

No Kode emiten Ka

Tahun

2017 2018 2019 2020 2021

1 AALI 0 0 0 0 0

3 ANJT 0 0 0 0 0

6 BWPT 0 0 1 1 1

22 SMAR 0 0 0 0 0

23 SSMS 0 0 0 0 0

Tahun

No Kode emiten Pe

(63)

146

2017 2018 2019 2020 2021

1 AALI 75 132 220 284 563

3 ANJT 15 28 73 871 151

6 BWPT 10 24 82 58 128

22 SMAR 12 27 40 55 206

23 SSMS 14 32 103 60 313

Tahun

No Kode emiten Me