Thn Kinerja Finansial (ROA) Indeks CSR

(1)

Lampiran 1.

DATA KINERJA FINANSIAL (ROA) DAN INDEKS CSR

No

Nama Perusahaan

Kode

Saham

Thn

Kinerja Finansial

(ROA)

Indeks CSR

**ROA*CSR Variabel**

Interaksi

Sebelum

dikurangi

mean

Sesudah

dikurangi

mean

Sebelum

dikurangi

mean

Sesudah

dikurangi

mean

Sebelum

dikurangi

mean

Sesudah

dikurangi

mean

1 Astra Agro Lestari Tbk.

AALI

2008

60.58

45.87

0.821

0.164

3.998

7.500

2 Ace Hardware Indonesia Tbk.

ACES

23.21

8.5

0.449 (0.208)

2.622 (1.770)

3 Adhi Karya Tbk.

ADHI

2.39 -12.32

0.603 (0.054)

8.683

0.671

4 Aneka Tambang Tbk.

ANTM

18.84

4.13

0.500 (0.157)

8.187 (0.648)

5 Astra Graphia Tbk.

ASGR

9.98 -4.73

0.692

0.035

6.369 (0.167)

6 Astra Internasional Tbk.

ASII

19.03

4.32

0.821

0.164

18.677

0.706

7 Bhakti Investama Tbk.

BHIT

-1.84

-16.55

0.603 (0.054)

4.888

0.901

8 Bhuwanatala Indah Permai Tbk.

BIPP

-18.97

-33.68

0.551 (0.106)

12.534

3.561

9 Cowell Development Tbk.

COWL

5.25 -9.46

0.795

0.138

15.414 (1.304)

10 Duta Graha Indah Tbk.

DGIK

7.09 -7.62

0.423 (0.234)

3.590

1.782 11 Enseval Putera Megatrading Tbk.

EPMT

15.21

0.5

0.795

0.138

11.631

0.069 12 Excelcomindo Pratama Tbk.

EXCL

12.4 -2.31

0.564 (0.093)

12.234

0.215 13 Gajah Tunggal Tbk.

GJTL

-8.88

-23.59

0.577 (0.080)

38.786

1.889 14 Semen Gresik Tbk.

SMGR

33.85

19.14

0.603 (0.054)

0.832 (1.042)

15 Sorini Agro Asia Corporindo Tbk.

SOBI

21.96

7.25

0.692

0.035

4.151

0.256 16 Mandom Indonesia Tbk.

TCID

18.5

3.79

0.744

0.087

26.798

0.328 17 Telekomunikasi Indonesia Tbk.

TLKM

22.26

7.55

0.705

0.048

13.103

0.363 18 Tempo Inti Media Tbk.

TMPO

3.96 -10.75

0.692

0.035

3.355 (0.380)

19 Tri Polyta Indonesia Tbk.

TPIA

-0.63

-15.34

0.769

0.112

8.667 (1.722)

20 United Tractors Tbk.

UNTR

16.86

2.15

0.705

0.048

11.395

0.103

(2)

No

Nama Perusahaan

Kode

Saham

Thn

Kinerja Finansial

(ROA)

Indeks CSR

**ROA*CSR Variabel**

Interaksi

Sebelum

dikurangi

mean

Sesudah

dikurangi

mean

Sebelum

dikurangi

mean

Sesudah

dikurangi

mean

Sebelum

dikurangi

mean

Sesudah

dikurangi

mean

22 Voksel Electric Tbk.

VOKS

0.91 -13.8

0.551 (0.106)

4.611

1.459 23 Wijaya Karya Tbk.

WIKA

4.44 -10.27

0.385 (0.272)

(5.489)

2.797 24 Astra Agro Lestari Tbk.

AALI

2009

33.02

18.31

0.821

0.164

8.877

2.994 25 Ace Hardware Indonesia Tbk.

ACES

21.26

6.55

0.474 (0.183)

1.323 (1.196)

26 Adhi Karya Tbk.

ADHI

5.89 -8.82

0.603 (0.054)

8.689

0.480 27 Aneka Tambang Tbk.

ANTM

7.89 -6.82

0.513 (0.144)

7.631

0.983 28 Astra Graphia Tbk.

ASGR

11.7 -3.01

0.692

0.035

4.560 (0.106)

29 Astra Internasional Tbk.

ASII

18.44

3.73

0.821

0.164

16.264

0.610 30 Bhakti Investama Tbk.

BHIT

3.06 -11.65

0.615 (0.042)

12.662

0.485 31 Bhuwanatala Indah Permai Tbk.

BIPP

-10.18

-24.89

0.551 (0.106)

12.931

2.631 32 Cowell Development Tbk.

COWL

8.98 -5.73

0.795

0.138

14.805 (0.790)

33 Duta Graha Indah Tbk.

DGIK

6.98 -7.73

0.436 (0.221)

5.794

1.709 34 Enseval Putera Megatrading Tbk.

EPMT

15.39

0.68

0.808

0.151

5.193

0.102 35 Excelcomindo Pratama Tbk.

EXCL

8.58 -6.13

0.564 (0.093)

12.248

0.569 36 Gajah Tunggal Tbk.

GJTL

14.35 -0.36

0.577 (0.080)

40.226

0.029 37 Semen Gresik Tbk.

SMGR

35.94

21.23

0.615 (0.042)

4.939 (0.883)

38 Sorini Agro Asia Corporindo Tbk.

SOBI

20.01

5.3

0.692

0.035

4.265

0.187 39 Mandom Indonesia Tbk.

TCID

17.71

3

0.756

0.099

3.998

0.298 40 Telekomunikasi Indonesia Tbk.

TLKM

22.91

8.2

0.705

0.048

2.622

0.395 41 Tempo Inti Media Tbk.

TMPO

1.82 -12.89

0.705

0.048

8.683 (0.620)

42 Tri Polyta Indonesia Tbk.

TPIA

23.09

8.38

0.769

0.112

8.187

0.940 43 United Tractors Tbk.

UNTR

22.31

7.6

0.718

0.061

6.369

0.463 44 Unilever indonesia Tbk.

UNVR

56.76

42.05

0.744

0.087

18.677

3.641 45 Voksel Electric Tbk.

VOKS

6.11 -8.6

0.551 (0.106)

4.888

0.909

(3)

No

Nama Perusahaan

Kode

Saham

Thn

Kinerja Finansial

(ROA)

Indeks CSR

**ROA*CSR Variabel**

Interaksi

Sebelum

dikurangi

mean

Sesudah

dikurangi

mean

Sebelum

dikurangi

mean

Sesudah

dikurangi

mean

Sebelum

dikurangi

mean

Sesudah

dikurangi

mean

47 Astra Agro Lestari Tbk.

AALI

2010

33.71

19

0.821

0.164

15.414

3.107 48 Ace Hardware Indonesia Tbk.

ACES

19.24

4.53

0.474 (0.183)

3.590 (0.827)

49 Adhi Karya Tbk.

ADHI

6.51 -8.2

0.603 (0.054)

11.631

0.446 50 Aneka Tambang Tbk.

ANTM

18.46

3.75

0.513 (0.144)

12.234 (0.541)

51 Astra Graphia Tbk.

ASGR

16.13

1.42

0.705

0.048

38.786

0.068 52 Astra Internasional Tbk.

ASII

18.64

3.93

0.821

0.164

0.832

0.643 53 Bhakti Investama Tbk.

BHIT

6.59 -8.12

0.615 (0.042)

4.151

0.338 54 Bhuwanatala Indah Permai Tbk.

BIPP

-1.77

-16.48

0.577 (0.080)

26.798

1.320 55 Cowell Development Tbk.

COWL

5.03 -9.68

0.795

0.138

13.103 (1.335)

56 Duta Graha Indah Tbk.

DGIK

5.68 -9.03

0.462 (0.195)

3.355

1.765 57 Enseval Putera Megatrading Tbk.

EPMT

10.75 -3.96

0.808

0.151

8.667 (0.597)

58 Excelcomindo Pratama Tbk.

EXCL

14.19 -0.52

0.577 (0.080)

11.395

0.042 59 Gajah Tunggal Tbk.

GJTL

10.8 -3.91

0.590 (0.067)

13.992

0.263 60 Semen Gresik Tbk.

SMGR

30.35

15.64

0.615 (0.042)

4.611 (0.651)

61 Sorini Agro Asia Corporindo Tbk.

SOBI

7.06 -7.65

0.692

0.035 (5.489)

(0.270)

62 Mandom Indonesia Tbk.

TCID

16.57

1.86

0.756

0.099

8.877

0.185 63 Telekomunikasi Indonesia Tbk.

TLKM

21.47

6.76

0.718

0.061

1.323

0.412 64 Tempo Inti Media Tbk.

TMPO

5 -9.71

0.718

0.061

8.689 (0.592)

65 Tri Polyta Indonesia Tbk.

TPIA

15.12

0.41

0.769

0.112

7.631

0.046 66 United Tractors Tbk.

UNTR

17.04

2.33

0.718

0.061

4.560

0.142 67 Unilever indonesia Tbk.

UNVR

52.16

37.45

0.744

0.087

16.264

3.243 68 Voksel Electric Tbk.

VOKS

1.51 -13.2

0.551 (0.106)

12.662

1.395 69 Wijaya Karya Tbk.

WIKA

7.53 -7.18

0.551 (0.106)

12.931

0.759 70 Astra Agro Lestari Tbk.

AALI

2011

32.66

17.95

0.821

0.164

14.805

2.935 71 Ace Hardware Indonesia Tbk.

ACES

25.55

10.84

0.513 (0.144)

5.794 (1.563)

(4)

No

Nama Perusahaan

Kode

Saham

Thn

Kinerja Finansial

(ROA)

Indeks CSR

**ROA*CSR Variabel**

Interaksi

Sebelum

dikurangi

mean

Sesudah

dikurangi

mean

Sebelum

dikurangi

mean

Sesudah

dikurangi

mean

Sebelum

dikurangi

mean

Sesudah

dikurangi

mean

73 Aneka Tambang Tbk.

ANTM

16.9

2.19

0.513 (0.144)

12.248 (0.316)

74 Astra Graphia Tbk.

ASGR

16.16

1.45

0.705

0.048

40.226

0.070 75 Astra Internasional Tbk.

ASII

16.79

2.08

0.833

0.176

4.939

0.367 76 Bhakti Investama Tbk.

BHIT

7.34 -7.37

0.628 (0.029)

4.265

0.212 77 Bhuwanatala Indah Permai Tbk.

BIPP

-9.11

-23.82

0.603 (0.054)

3.998

1.297 78 Cowell Development Tbk.

COWL

10.99 -3.72

0.808

0.151

2.622 (0.561)

79 Duta Graha Indah Tbk.

DGIK

2.79 -11.92

0.474 (0.183)

8.683

2.177 80 Enseval Putera Megatrading Tbk.

EPMT

10.59 -4.12

0.821

0.164

8.187 (0.674)

81 Excelcomindo Pratama Tbk.

EXCL

12.4 -2.31

0.615 (0.042)

6.369

0.096 82 Gajah Tunggal Tbk.

GJTL

7.41 -7.3

0.615 (0.042)

18.677

0.304 83 Semen Gresik Tbk.

SMGR

25.89

11.18

0.628 (0.029)

4.888 (0.322)

84 Sorini Agro Asia Corporindo Tbk.

SOBI

18.29

3.58

0.692

0.035

12.534

0.126 85 Mandom Indonesia Tbk.

TCID

16.81

2.1

0.769

0.112

15.414

0.236 86 Telekomunikasi Indonesia Tbk.

TLKM

20.26

5.55

0.731

0.074

3.590

0.409 87 Tempo Inti Media Tbk.

TMPO

8.07 -6.64

0.718

0.061

11.631 (0.405)

88 Tri Polyta Indonesia Tbk.

TPIA

6.64 -8.07

0.782

0.125

12.234 (1.009)

89 United Tractors Tbk.

UNTR

16.76

2.05

0.731

0.074

38.786

0.151 90 Unilever indonesia Tbk.

UNVR

53.18

38.47

0.756

0.099

0.832

3.824 91 Voksel Electric Tbk.

VOKS

8.96 -5.75

0.551 (0.106)

4.151

0.608 92 Wijaya Karya Tbk.

WIKA

7.56 -7.15

0.564 (0.093)

26.798

0.664

(5)

Lampiran 2.

DATA VARIABEL NILAI PERUSAHAAN (Tobin’s Q)

No Nama Perusahaan Kode

Saham Th

Closing

Price Jumlah Saham

Total

Liabilities Inventory

Current

Assets Total Asset

Nilai Perusahaan

1 Astra Agro Lestari Tbk. AALI

2008 12,507.14 1,297,357.14 1,183,215 781,363 1,975,656 6,519,791 2,488.76 2 Ace Hardware Indonesia Tbk. ACES

2008 62.43 10,714.29 112,819 197,984 619,284 790,277 0.46 3 Adhi Karya Tbk. ADHI

2008 337.14 14,938,642.86 4,525,469 580,234 143,708 5,125,369 983.62 4 Aneka Tambang Tbk. ANTM

2008 65.33 2,527,500.00 2,130,970 1,391,472 5,819 10,245,041 16.46 5 Astra Graphia Tbk. ASGR

2008 214.29 4,311,071.43 508,178 185,165 535,733 841,054 1,098.57 6 Astra Internasional Tbk. ASII

2008 1,113.13 39,893,125.00 40,163,000 8,666,000 35,531,000 80,740,000 550.15 7 Bhakti Investama Tbk. BHIT

2008 156.71 9,440,357.14 7,324,678 1,162,515 7,598,118 17,764,631 83.33 8 Bhuwanatala Indah Permai Tbk. BIPP

2008 50.00 2,262,928.57 96,638 190 13,903 216,883 522.08 9 Cowell Development Tbk. COWL

2008 410.83 83,916.67 88,552 112,708 170,201 207,447 166.34 10 Duta Graha Indah Tbk. DGIK

2008 50.00 2,642.86 512,952 5,251 226,712 1,378,179 0.31 11 Enseval Putera Megatrading Tbk. EPMT

2008 332.86 1,183,071.43 1,175,683 922,276 2,167,848 2,513,340 156.65 12 XL Axiata Tbk. EXCL

2008 1,017.14 1,857.14 17,478,142 66,595 3,387,237 31,170,654 0.51 13 Gajah Tunggal Tbk. GJTL

2008 203.29 10,055,785.71 7,064,134 1,399,407 3,044,711 8,713,559 235.22 14 Semen Gresik Tbk. SMGR

2008 3,564.29 3,129,785.71 2,429,249 1,580,552 7,083,422 10,602,964 1,051.82 15 Sorini Agro Asia Corporindo Tbk. SOBI

2008 1,052.00 39,300.00 516,717 476,711 735,391 1,111,100 37.44 16 Mandom Indonesia Tbk. TCID

2008 3,978.57 49,714.29 94,624 230,155 497,212 910,790 216.98 17 Telekomunikasi Indonesia Tbk. TLKM

(6)

Saham Th

Closing

Total

Current

18 Tempo Inti Media Tbk. TMPO

2008 98.43 - 64,639 7,891 66,285 134,596 0.05 19 Tri Polyta Indonesia Tbk. TPIA

2008 2,582.14 7,500.00 962,680 411,017 1,353,257 2,374,666 8.16 20 United Tractors Tbk. UNTR

2008 5,391.67 4,256,083.33 11,644,916 5,246,343 12,883,590 22,847,721 1,004.54 21 Unilever indonesia Tbk. UNVR

2008 7,907.14 3,360,500.00 3,397,915 1,284,659 3,103,295 6,504,736 4,085.26 22 Voksel Electric Tbk. VOKS

2008 272.86 22,428.57 849,783 364,784 915,111 1,165,128 5.51 23 Wijaya Karya Tbk. WIKA

2008 209.17 6,275,416.67 4,304,026 1,350,023 335,878 5,771,424 228.35 24 Astra Agro Lestari Tbk. AALI

2009 24,350.00 556,285.71 1,144,783 610,031 1,714,426 7,571,399 1,789.05 25 Ace Hardware Indonesia Tbk. ACES

2009 136.00 300,000.00 102,787 95,569 775,772 970,556 41.44 26 Adhi Karya Tbk. ADHI

2009 138.43 1,239,285.71 1,748,127 1,170,505 5,436,847 9,939,996 17.01 28 Astra Graphia Tbk. ASGR

2009 350.00 709,000.00 393,916 148,684 524,516 774,857 320.28 29 Astra Internasional Tbk. ASII

2009 3,647.22 31,831,111.11 40,006,000 7,282,000 36,595,000 88,938,000 1,305.47 30 Bhakti Investama Tbk. BHIT

2009 880.00 46,733,785.71 6,730,947 1,223,890 7,227,400 17,109,257 2,403.75 31 Bhuwanatala Indah Permai Tbk. BIPP

2009 50.14 2,262,928.57 95,160 7,883 77,314 195,068 581.82 32 Cowell Development Tbk. COWL

2009 267.14 67,043,785.71 76,269 105,714 157,917 207,505 86,312.58 33 Duta Graha Indah Tbk. DGIK

2009 83.40 4,288,400.00 577,062 8,538 227,617 1,494,791 239.51 34 Enseval Putera Megatrading Tbk. EPMT

2009 960.00 11,250.00 1,382,281 1,084,743 2,579,976 2,986,182 3.58 35 XL Axiata Tbk. EXCL

2009 2,735.71 65,857.14 18,576,982 19,886 25,372,806 27,380,095 6.33 36 Gajah Tunggal Tbk. GJTL

2009 678.33 42,267,333.33 6,206,486 862,152 3,375,286 862,152 33,259.84 37 Semen Gresik Tbk. SMGR

(7)

Saham Th

Closing

Total

Current

38 Sorini Agro Asia Corporindo Tbk. SOBI

2009 1,761.67 6,118,750.00 522 247,119 561,204 1,262,529 8,537.53 39 Mandom Indonesia Tbk. TCID

2009 7,878.57 9,000.00 113,823 205,356 562,971 994,620 71.05 40 Telekomunikasi Indonesia Tbk. TLKM

2009 1,608.57 125,536,785.71 47,636,512 435,244 16,186,024 97,559,606 2,070.19 41 Tempo Inti Media Tbk. TMPO

2009 73.57 1,090,214.29 66,349 8,035 70,923 137,750 582.30 42 Tri Polyta Indonesia Tbk. TPIA

2009 410.00 500,000.00 862,195 253,461 960,356 1,237,958 165.72 46 Wijaya Karya Tbk. WIKA

2009 352.50 22,577,750.00 4,064,899 1,044,473 332,207 5,700,614 1,396.94 47 Astra Agro Lestari Tbk. AALI

2010 21,968.75 1,292,687.50 1,334,542 624,694 2,051,177 8,791,799 3,230.13 48 Ace Hardware Indonesia Tbk. ACES

2010 260.36 292,500.00 146,747 135,198 862,190 1,191,333 63.44 49 Adhi Karya Tbk. ADHI

2010 654.29 1,874,000.00 515,495 153,856 747,672 982,480 1,247.92 52 Astra Internasional Tbk. ASII

2010 176.86 73,376,071.43 6,843,972 1,202,370 7,467,037 16,602,739 781.66 54 Bhuwanatala Indah Permai Tbk. BIPP

2010 50.00 2,427,500.00 96,882 7,863 77,314 191,368 634.39 55 Cowell Development Tbk. COWL

2010 121.29 1,795,642.86 136,439 124,028 57,917 266,939 816.62 56 Duta Graha Indah Tbk. DGIK

(8)

Saham Th

Closing

Total

Current

58 XL Axiata Tbk. EXCL

2010 5,141.67 3,681,500.00 15,536,207 61,044 2,228,017 27,251,281 695.10 59 Gajah Tunggal Tbk. GJTL

2010 2,133.33 9,440,333.33 6,844,970 1,089,211 4,489,184 10,371,567 1,942.12 60 Semen Gresik Tbk. SMGR

2010 9,492.86 3,718,571.43 3,423,246 1,624,219 734,360 15,562,999 2,268.47 61 Sorini Agro Asia Corporindo Tbk. SOBI

2010 3,392.86 796,214.29 899,323 488,427 865,974 1,656,572 1,631.06 62 Mandom Indonesia Tbk. TCID

2010 7,728.57 1,357.14 98,758 193,133 610,789 1,047,238 9.71 63 Telekomunikasi Indonesia Tbk. TLKM

2010 3,804.17 103,666.67 77,753 8,395 89,611 154,506 2,552.40 65 Tri Polyta Indonesia Tbk. TPIA

2010 443.33 1,026,833.33 740,456 251,281 891,950 1,126,481 404.20 69 Wijaya Karya Tbk. WIKA

2010 634.00 7,896,900.00 4,369,537 853,257 405,546 6,286,305 797.20 70 Astra Agro Lestari Tbk. AALI

2011 22,042.86 768,071.43 1,778,337 769,903 1,886,387 10,204,495 1,659.19 71 Ace Hardware Indonesia Tbk. ACES

2011 458.57 201,666.67 219,882 290,356 846,867 1,451,755 63.47 72 Adhi Karya Tbk. ADHI

2011 1,054.29 2,852,285.71 569,502 221,192 865,169 1,126,055 2,670.43 75 Astra Internasional Tbk. ASII

2011 379.29 66,347,642.86 6,648,342 1,104,146 8,262,193 18,857,504 1,334.44 77 Bhuwanatala Indah Permai Tbk. BIPP

(9)

Saham Th

Closing

Total

Current

78 Cowell Development Tbk. COWL

2011 265.00 10,964,285.71 221,860 144,699 15,538 385,682 7,534.41 79 Duta Graha Indah Tbk. DGIK

2011 751.43 26,000.00 1,935,549 1,384,350 3,754,291 4,370,747 4.37 81 XL Axiata Tbk. EXCL

2011 4,684.38 4,958,000.00 17,478,142 66,595 3,387,237 31,170,654 745.55 82 Gajah Tunggal Tbk. GJTL

2011 2,665.63 4,418,875.00 7,123,318 1,660,462 5,073,477 11,554,143 1,019.79 83 Semen Gresik Tbk. SMGR

2011 12,233.33 4,066,916.67 5,046,506 2,006,660 7,646,145 19,661,603 2,530.38 84 Sorini Agro Asia Corporindo Tbk. SOBI

2011 2,325.00 2,000.00 899,323 488,427 865,974 1,656,572 3.12 85 Mandom Indonesia Tbk. TCID

2011 8,600.00 2,000.00 110,452 278,433 671,882 1,130,865 14.96 86 Telekomunikasi Indonesia Tbk. TLKM

2011 137.71 318,500.00 89,211 10,311 93,511 176,344 248.76 88 Tri Polyta Indonesia Tbk. TPIA

2011 2,125.00 260,000.00 7,320,170 2,548,824 5,910,586 14,553,433 38.24 89 United Tractors Tbk. UNTR

2011 1,342.86 113,428.57 1,076,394 316,069 1,357,377 1,573,039 96.85 92 Wijaya Karya Tbk. WIKA

(10)

Rata-rata Indeks Pengungkapan CSR per Dimensi Tahun 2008

NO Perusahaan Lingkungan Energi

Kesehatan dan Keselamatan

Tenaga Kerja

Lain-lain tentang Tenaga Kerja

Produk Keterlibatan

Masyarakat Umum Indeks

1 AALI 0,923 1,000 0,875 0,621 1,000 0,889 1,000 0,821

2 ACES 0,154 0,000 0,500 0,586 0,700 0,333 1,000 0,449 3 ADHI 0,615 0,429 0,500 0,483 0,800 0,889 1,000 0,603 4 ANTM 0,538 0,000 0,125 0,517 0,800 0,667 1,000 0,500 5 ASGR 0,923 0,714 0,500 0,655 0,700 0,556 1,000 0,692

6 ASII 0,846 1,000 1,000 0,655 1,000 0,778 1,000 0,821 7 BHIT 0,692 0,714 0,500 0,517 0,700 0,556 1,000 0,603 8 BIPP 0,462 0,286 0,625 0,517 0,800 0,556 1,000 0,551 9 COWL 0,846 0,857 1,000 0,655 0,900 0,778 1,000 0,795

10 DGIK 0,385 0,143 0,500 0,345 0,800 0,333 1,000 0,423 11 EPMT 0,846 0,714 1,000 0,655 1,000 0,778 1,000 0,795 12 EXCL 0,615 0,571 0,750 0,517 0,500 0,444 1,000 0,564 13 GJTL 0,538 0,714 0,500 0,552 0,800 0,333 1,000 0,577

14 SMGR 0,769 0,571 0,625 0,414 0,800 0,667 1,000 0,603 15 SOBI 0,769 0,857 0,500 0,552 0,900 0,778 1,000 0,692 16 TCID 0,692 0,714 1,000 0,655 1,000 0,556 1,000 0,744

17 TLKM 0,769 0,857 0,750 0,621 0,800 0,556 1,000 0,705 18 TMPO 0,846 1,000 0,500 0,586 0,800 0,556 1,000 0,692 19 TPIA 1,000 1,000 0,500 0,586 1,000 0,778 1,000 0,769 20 UNTR 0,692 0,714 0,875 0,586 0,900 0,667 1,000 0,705 21 UNVR 0,769 1,000 0,750 0,586 1,000 0,667 1,000 0,744

22 VOKS 0,462 0,286 0,625 0,517 0,800 0,556 1,000 0,551 23 WIKA 0,385 0,286 0,375 0,310 0,400 0,556 1,000 0,385

Rata2 per item

(11)

Rata-rata Indeks Pengungkapan CSR per Dimensi Tahun 2009

Kesehatan dan Keselamatan

Tenaga Kerja

1 AALI 0,923 1,000 0,875 0,621 1,000 0,889 1,000 0,821 2 ACES 0,308 0,000 0,500 0,586 0,700 0,333 1,000 0,474 3 ADHI 0,615 0,429 0,500 0,483 0,800 0,889 1,000 0,603

4 ANTM 0,615 0,000 0,125 0,517 0,800 0,667 1,000 0,513 5 ASGR 0,923 0,714 0,500 0,655 0,700 0,556 1,000 0,692 6 ASII 0,846 1,000 1,000 0,655 1,000 0,778 1,000 0,821 7 BHIT 0,769 0,714 0,500 0,517 0,700 0,556 1,000 0,615

8 BIPP 0,462 0,286 0,625 0,517 0,800 0,556 1,000 0,551 9 COWL 0,846 0,857 1,000 0,655 0,900 0,778 1,000 0,795 10 DGIK 0,385 0,286 0,500 0,345 0,800 0,333 1,000 0,436 11 EPMT 0,846 0,857 1,000 0,655 1,000 0,778 1,000 0,808

12 EXCL 0,615 0,571 0,750 0,517 0,500 0,444 1,000 0,564 13 GJTL 0,538 0,714 0,500 0,552 0,800 0,333 1,000 0,577 14 SMGR 0,769 0,571 0,625 0,448 0,800 0,667 1,000 0,615 15 SOBI 0,769 0,857 0,500 0,552 0,900 0,778 1,000 0,692

16 TCID 0,692 0,714 1,000 0,690 1,000 0,556 1,000 0,756 17 TLKM 0,769 0,857 0,750 0,621 0,800 0,556 1,000 0,705 18 TMPO 0,846 1,000 0,500 0,621 0,800 0,556 1,000 0,705

19 TPIA 1,000 1,000 0,500 0,586 1,000 0,778 1,000 0,769 20 UNTR 0,692 0,714 0,875 0,586 0,900 0,778 1,000 0,718 21 UNVR 0,769 1,000 0,750 0,586 1,000 0,667 1,000 0,744 22 VOKS 0,462 0,286 0,625 0,517 0,800 0,556 1,000 0,551 23 WIKA 0,385 0,286 0,500 0,379 0,600 0,444 1,000 0,436

Rata2 per item dalam 1

tahun

(12)

Rata-rata Indeks Pengungkapan CSR per Dimensi Tahun 2010

Kesehatan dan Keselamatan Tenaga Kerja

1 AALI

0,923

1,000

0,875

0,621

1,000

0,889

1,000

0,821

2 ACES

0,308

0,000

0,500

0,586

0,700

0,333

1,000

0,474

3 ADHI

0,615

0,429

0,500

0,483

0,800

0,889

1,000

0,603

4 ANTM

0,615

0,000

0,125

0,517

0,800

0,667

1,000

0,513

5 ASGR

0,923

0,714

0,500

0,690

0,700

0,556

1,000

0,705

6 ASII

0,846

1,000

0,655

1,000

0,778

1,000

0,821

7 BHIT

0,769

0,714

0,500

0,517

0,700

0,556

1,000

0,615

8 BIPP

0,538

0,429

0,625

0,517

0,800

0,556

1,000

0,577

9 COWL

0,846

0,857

1,000

0,655

0,900

0,778

1,000

0,795

10 DGIK

0,385

0,286

0,500

0,414

0,800

0,333

1,000

0,462

11 EPMT

0,846

0,857

1,000

0,655

1,000

0,778

1,000

0,808

12 EXCL

0,615

0,571

0,750

0,517

0,600

0,444

1,000

0,577

13 GJTL

0,615

0,714

0,500

0,552

0,800

0,333

1,000

0,590

14 SMGR

0,769

0,571

0,625

0,448

0,800

0,667

1,000

0,615

15 SOBI

0,769

0,857

0,500

0,552

0,900

0,778

1,000

0,692

16 TCID

0,692

0,714

1,000

0,690

1,000

0,556

1,000

0,756

17 TLKM

0,769

0,857

0,875

0,621

0,800

0,556

1,000

0,718

18 TMPO

0,846

1,000

0,500

0,621

0,800

0,667

1,000

0,718

19 TPIA

1,000

0,500

0,586

1,000

0,778

1,000

0,769

20 UNTR

0,692

0,714

0,875

0,586

0,900

0,778

1,000

0,718

21 UNVR

0,769

1,000

0,750

0,586

1,000

0,667

1,000

0,744

22 VOKS

0,462

0,286

0,625

0,517

0,800

0,556

1,000

0,551

23 WIKA

0,462

0,286

0,625

0,517

0,800

0,556

1,000

0,551

Rata2 per item dalam 1

tahun

(13)

Rata-rata Indeks Pengungkapan CSR per Dimensi Tahun 2011

Kesehatan dan Keselamatan Tenaga Kerja

1 AALI

0,923

1,000

0,875

0,621

1,000

0,889

1,000

0,821

2 ACES

0,385

0,000

0,500

0,586

0,800

0,444

1,000

0,513

3 ADHI

0,615

0,571

0,500

0,517

0,800

0,889

1,000

0,628

4 ANTM

0,615

0,000

0,125

0,517

0,800

0,667

1,000

0,513

5 ASGR

0,923

0,714

0,500

0,690

0,700

0,556

1,000

0,705

6 ASII

0,846

1,000

0,690

1,000

0,778

1,000

0,833

7 BHIT

0,769

0,714

0,625

0,517

0,700

0,556

1,000

0,628

8 BIPP

0,615

0,429

0,750

0,517

0,800

0,556

1,000

0,603

9 COWL

0,846

0,857

1,000

0,690

0,900

0,778

1,000

0,808

10 DGIK

0,385

0,286

0,500

0,448

0,800

0,333

1,000

0,474

11 EPMT

0,846

0,857

1,000

0,690

1,000

0,778

1,000

0,821

12 EXCL

0,692

0,571

0,750

0,552

0,600

0,556

1,000

0,615

13 GJTL

0,615

0,714

0,500

0,586

0,800

0,444

1,000

0,615

14 SMGR

0,769

0,714

0,625

0,448

0,800

0,667

1,000

0,628

15 SOBI

0,769

0,857

0,500

0,552

0,900

0,778

1,000

0,692

16 TCID

0,692

0,714

1,000

0,690

1,000

0,667

1,000

0,769

17 TLKM

0,769

0,857

1,000

0,621

0,800

0,556

1,000

0,731

18 TMPO

0,846

1,000

0,500

0,621

0,800

0,667

1,000

0,718

19 TPIA

1,000

0,625

0,586

1,000

0,778

1,000

0,782

20 UNTR

0,692

0,714

0,875

0,586

0,900

0,889

1,000

0,731

21 UNVR

0,769

1,000

0,750

0,586

1,000

0,778

1,000

0,756

22 VOKS

0,462

0,286

0,625

0,517

0,800

0,556

1,000

0,551

23 WIKA

0,615

0,429

0,750

0,552

0,400

0,556

1,000

0,564

Rata2 per

item dalam

1 tahun

0,716

0,665

0,690

0,582

0,830

0,657

1,000

0,734

Rata2 per

item

selama 4

tahun

(14)

1

Regression

Variabl es Entered/Removedb

CSR, ROAa . Enter ROA*CSRa . Enter Model

1 2

Variables Entered

Variables

Remov ed Method

All requested v ariables entered. a.

Dependent Variable: Nilai Perusahaan b.

Model Summaryc

.142a .020 -.002 9583.104753

.160b .026 -.008 9610.405360 1.934 Model

1 2

R R Square

Adjusted R Square

St d. Error of the Estimate

Durbin-Wat son

Predictors: (Constant), CSR, ROA a.

Predictors: (Constant), CSR, ROA, ROA*CSR b.

Dependent Variable: Nilai Perusahaan c.

ANOVAc

2E+008 2 83809696.79 .913 .405a 8E+009 89 91835896.71

8E+009 91

2E+008 3 71114592.28 .770 .514b 8E+009 88 92359891.18

8E+009 91 Regression

Residual Total Regression Residual Total Model 1

2

Sum of

Squares df Mean Square F Sig.

Predictors: (Const ant), CSR, ROA a.

Predictors: (Const ant), CSR, ROA, ROA*CSR b.

(15)

2

Coefficientsa

-5328.785 5812.091 -.917 .362

-19.578 77.232 -.028 -.253 .800 .873 1.146 12212.961 9181.227 .149 1.330 .187 .873 1.146

-9854.104 8679.759 -1.135 .259

342.410 520.269 .498 .658 .512 .019 51.688 19123.598 13462.591 .234 1.420 .159 .408 2.449 -521.517 741.201 -.567 -.704 .484 .017 58.631 (Constant)

B Std. Error Unstandardized

Coeff icients

Beta Standardized Coeff icients

t Sig. Tolerance VIF Collinearity Statistics

Dependent Variable: Nilai Perusahaan a.

Excluded Variablesb

-.567a -.704 .484 -.075 .017 58.631 .017 ROA*CSR

Model 1

Beta In t Sig.

Partial

Correlation Tolerance VIF

Minimum Tolerance Collinearity Statistics

Predictors in the Model: (Constant), CSR, ROA a.

Colli neari ty Diagnosticsa

2.654 1.000 .00 .04 .00

Index (Constant) ROA CSR ROA*CSR Variance Proportions

Residual s Stati sticsa

-1869.16 4983.895 2406.020 1531.155481 92 -4927.22 81613.60 .000000 9450.664506 92 -2.792 1.684 .000 1.000 92

-.513 8.492 .000 .983 92

Predicted Value Residual

St d. Predicted Value St d. Residual

Minimum Maximum Mean St d. Dev iation N

(16)

3

Regression

Variables Entered/Removedb

CSR_Mean, ROA_Meana . Enter ROA*CSR_Meana . Enter Model

1 2

Variables Entered

Variables

Remov ed Method

Model Summaryc

.142a .020 -.002 9583.104753

.160b .026 -.008 9610.405360 1.934 Model

1 2

R R Square

Adjusted R Square

Durbin-Wat son

Predictors: (Constant), CSR_Mean, ROA_Mean a.

Predictors: (Constant), CSR_Mean, ROA_Mean, ROA*CSR_Mean b.

ANOVAc

2E+008 2 83809696.79 .913 .405a 8E+009 89 91835896.71

8E+009 91

2E+008 3 71114592.25 .770 .514b 8E+009 88 92359891.18

8E+009 91 Regression

2

Sum of

Predictors: (Const ant), CSR_Mean, ROA_Mean a.

Predictors: (Const ant), CSR_Mean, ROA_Mean, ROA*CSR_Mean b.

(17)

4

Coefficientsa

2407.142 999.108 2.409 .018

-19.578 77.232 -.028 -.253 .800 .873 1.146 12212.961 9181.227 .149 1.330 .187 .873 1.146

2706.764 1088.691 2.486 .015

-.227 82.190 .000 -.003 .998 .775 1.290 11452.084 9270.669 .140 1.235 .220 .861 1.161 -521.517 741.201 -.079 -.704 .484 .888 1.126 (Constant)

Coeff icients

-.079a -.704 .484 -.075 .888 1.126 .775

Predictors in the Model: (Constant), CSR_Mean, ROA_Mean a.

Colli neari ty Diagnosticsa

1.356 1.000 .00 .32 .32

1.000 1.165 1.00 .00 .00

.644 1.452 .00 .68 .68

Index (Constant) ROA_Mean CSR_Mean

ROA*CSR_ Mean Variance Proportions

-1869.16 4983.895 2406.020 1531.155481 92 -4927.22 81613.60 .000000 9450.664506 92 -2.792 1.684 .000 1.000 92

-.513 8.492 .000 .983 92

(18)

5

NPar Tests

One-Sample Kolmogorov-Smirnov Test

92 .0000000 .98337834 .364 .364 -.301 3.491 .000 N

Mean

St d. Dev iation Normal Parametersa,b

Absolute Positiv e Negativ e Most Ext reme

Dif f erences

Kolmogorov -Smirnov Z Asy mp. Sig. (2-tailed)

St andardized Residual

Test distribution is Normal. a.

(19)

6

Regression

CSR_Mean, ROA_Meana . Enter ROA*CSR_Meana . Enter Model

1 2

Variables Ent ered

Variables

Remov ed Method

Model Summaryc

.399a .159 .138 838.144203

.458b .210 .179 817.746868 2.005 Model

1 2

R R Square

Adjusted R Square

Durbin-Wat son

Predictors: (Constant), CSR_Mean, ROA_Mean, ROA*CSR_Mean b.

ANOVAc

10378978 2 5189488.924 7.387 .001a 54793885 78 702485.705

65172863 80

13682197 3 4560732.464 6.820 .000b 51490665 77 668709.941

65172863 80 Regression

2

Sum of

(20)

7

Coefficientsa

877.766 95.776 9.165 .000

25.708 10.305 .273 2.495 .015 .902 1.109 1663.818 833.192 .218 1.997 .049 .902 1.109

812.313 97.976 8.291 .000

27.962 10.105 .297 2.767 .007 .893 1.120 1886.002 819.039 .247 2.303 .024 .889 1.125 196.520 88.421 .229 2.223 .029 .965 1.037 (Constant)

Coeff icients

.229a 2.223 .029 .246 .965 1.037 .889 ROA*CSR_Mean

Model 1

Beta In t Sig.

Partial

Predictors in the Model: (Constant), CSR_Mean, ROA_Mean a.

Collinearity Diagnosticsa

1.428 1.000 .14 .27 .21

Index (Constant) ROA_Mean CSR_Mean

ROA*CSR_ Mean Variance Proportions

256.70990 2262.515 806.17843 413.554673 81 -1436.20 2012.957 .000000 802.267610 81 -1.329 3.522 .000 1.000 81

-1.756 2.462 .000 .981 81

(21)

8

NPar Tests

Regression

One-Sample Kolmogorov-Smirnov Test

81 .0000000 .98107084 .115 .115 -.067 1.039 .230 N

Mean

St d. Dev iation Normal Parametersa,b

Absolute Positiv e Negativ e Most Ext reme

Dif f erences

Kolmogorov -Smirnov Z Asy mp. Sig. (2-tailed)

St andardized Residual

Test distribution is Normal. a.

Calculated f rom dat a. b.

ROA* CSR_ Mean, ROA_ Mean, CSR_ Meana

. Enter Model

1

Variables Entered

Variables

Remov ed Method

Dependent Variable: AbsRes_2 b.

Model Summary

.388a .151 .118 .56211 Model

1

R R Square

Adjusted R Square

Predictors: (Constant), ROA*CSR_Mean, ROA_Mean, CSR_Mean

(22)

9

ANOVAb

4.324 3 1.441 4.562 .005a

24.329 77 .316

28.653 80 Regression

Residual Total Model 1

Sum of

Predictors: (Const ant), ROA*CSR_Mean, ROA_Mean, CSR_Mean a.

Dependent Variable: AbsRes_2 b.

Coeffi cientsa

.815 .067 12.101 .000

.012 .007 .197 1.773 .080

1.389 .563 .275 2.467 .158 -.009 .061 -.017 -.155 .877 (Constant)

ROA_Mean CSR_Mean ROA*CSR_Mean Model

1

B St d. Error Unstandardized

Coef f icients

Beta St andardized

Coef f icients

t Sig.

(23)

10

Regression

CSR_

Remov ed Method

Model Summary

.399a .159 .138 838.144203 .458b .210 .179 817.746868 Model

Predictors: (Constant), CSR_Mean, ROA_Mean, ROA*CSR_Mean

b.

ANOVAc

10378978 2 5189488.924 7.387 .001a 54793885 78 702485.705

65172863 80

13682197 3 4560732.464 6.820 .000b 51490665 77 668709.941

65172863 80

(24)

11

Coeffi cientsa

877.766 95.776 9.165 .000

25.708 10.305 .273 2.495 .015 1663.818 833.192 .218 1.997 .049

812.313 97.976 8.291 .000

27.962 10.105 .297 2.767 .007 1886.002 819.039 .247 2.303 .024 196.520 88.421 .229 2.223 .029 (Constant)

ROA_Mean CSR_Mean (Constant) ROA_Mean CSR_Mean ROA*CSR_Mean Model

1

2

B St d. Error Unstandardized

Coef f icients

Beta St andardized

Coef f icients

t Sig.

Excluded Vari ablesb

.229a 2.223 .029 .246 .965 ROA*CSR_Mean

Model 1

Beta In t Sig.

Part ial

Correlation Tolerance Collinearity

St at ist ics

Predictors in t he Model: (Constant), CSR_Mean, ROA_Mean a.