Populasi Perusahaan
No Kode Populasi Perusahaan Kriteria Sampel
1 2 3
1 AGRO Bank Agroniaga Tbk X -
2 BABP Bank ICB Bumiputera Tbk X -
3 BACA Bank Capital Indonesia Tbk X -
4 BAEK Bank Ekonomi Raharja Tbk X -
5 BBCA Bank Central Asia Tbk X -
6 BBKP Bank Bukopin Tbk S1
7 BBNI Bank Negara Indonesia Tbk S2
8 BBNP Bank Nusantara Parahyangan Tbk -
9 BBRI Bank Rakyat Indonesia (Persero) Tbk S3
10 BBTN Bank Tabungan Negara (Persero) Tbk X -
11 BCIC Bank Mutiara Tbk X X -
12 BDMN Bank Danamon Indonesia Tbk S4
13 BEKS Bank Pundi Indonesia Tbk X -
14 BJBR Bank Pembangunan Daerah Jawa Barat dan Banten Tbk X X -
15 BKSW Bank QNB Kesawan Tbk -
16 BMRI Bank Mandiri (Persero) Tbk S5
17 BNBA Bank Bumi Arta Tbk S6
18 BNGA Bank CIMB Niaga Tbk S7
19 BNII Bank Internasional Indonesia Tbk X -
20 BNLI Bank Permata Tbk S8
21 BSIM Bank Sinarmas Tbk X X X -
22 BSWD Bank of India Indonesia Tbk S9
23 BTPN Bank Tabungan Pensiunan Nasional Tbk X -
24 BVIC Bank Victoria Internasional Tbk S10
25 INPC Bank Artha Graha Internasional Tbk X -
26 MAYA Bank Mayapada Internasional Tbk X -
27 MCOR Bank Windu Kentjana Internasional Tbk X -
28 MEGA Bank Mega Tbk S11
29 NISP Bank OCBC NISP Tbk S12
30 PNBN Bank Pan Indonesia Tbk X -
Lampiran ii
Daftar Sampel Perusahaan
NO KODE NAMA PERUSAHAAN
1 BBKP Bank Bukopin Tbk
2 BBNI Bank Negara Indonesia Tbk
3 BBRI Bank Rakyat Indonesia (Persero) Tbk
4 BDMN Bank Danamon Indonesia Tbk
5 BMRI Bank Mandiri (Persero) Tbk
6 BNBA Bank Bumi Arta Tbk
7 BNGA Bank CIMB Niaga Tbk
8 BNLI Bank Permata Tbk
9 BSWD Bank of India Indonesia Tbk
10 BVIC Bank Victoria Internasional Tbk
11 MEGA Bank Mega Tbk
Tabel Perhitungan Kepemilikan Institusional
No Kode Tahun
2009 2010 2011
1 BBKP
0.003 0.769 0.628
2 BBNI
0.715 7.557 0.963
3 BBRI
0.567 1.028 0.445
4 BDMN
1.001 0.674 0.801
5 BMRI
0.011 1.001 1.008
6 BNBA
0.909 0.909 0.909
7 BNGA
0.446 0.969 1.003
8 BNLI
0.893 0.513 0.445
9 BSWD
0.931 0.947 0.931
10 BVIC
0.551 0.487 0.539
11 MEGA
0.578 0.578 0.617
12 NISP
Lampiran iv
Tabel perhitungan Komisaris Independen
No Kode Tahun
2009 2010 2011
1 BBKP
0.50 0.5 0.5
2 BBNI
0.57 0.57 0.57
3 BBRI
0.67 0.57 0.5
4 BDMN
0.50 0.57 0.57
5 BMRI
0.67 0.57 0.57
6 BNBA
0.50 0.5 0.5
7 BNGA
0.50 0.5 0.5
8 BNLI
0.50 0.56 0.56
9 BSWD
0.50 0.6 0.6
10 BVIC
0.67 0.67 0.75
11 MEGA
0.67 0.5 0.67
12 NISP
Tabel perhitungan Return on Assets (ROA)
NO KODE 2009 2010 2011
1 BBKP 0.0097 0.0103 0.0129
2 BBNI 0.0109 0.0165 0.0200
3 BBRI 0.0230 0.0283 0.0325
4 BDMN 0.0155 0.0243 0.0243
5 BMRI 0.0181 0.0208 0.0230
6 BNBA 0.0117 0.0101 0.0143
7 BNGA 0.0147 0.0178 0.0190
8 BNLI 0.0085 0.0134 0.0114
9 BSWD 0.0240 0.0223 0.0231
10 BVIC 0.0062 0.0103 0.0158
11 MEGA 0.0135 0.0184 0.0173
Lampiran vi
Tabel perhitungan Retun on Equity (ROE)
NO KODE 2009 2010 2011
1 BBKP 0.1427 0.1706 0.1695
2 BBNI 0.1297 0.1238 0.1583
3 BBRI 0.2681 0.3128 0.3070
4 BDMN 0.0969 0.1562 0.1334
5 BMRI 0.2038 0.2255 0.2026
6 BNBA 0.0680 0.0620 0.0895
7 BNGA 0.1405 0.1861 0.1729
8 BNLI 0.0992 0.1258 0.0125
9 BSWD 0.1221 0.1101 0.1387
10 BVIC 0.0734 0.1438 0.1546
11 MEGA 0.1579 0.2179 0.2201
Tabel pengungkapan Corporate Social Responsibility (CSR) Pengungkapan Tema Masyarakat
No Item Pengungkapan Tanggung Jawab Sosial
1. Dukungan pada kegiatan sosial budaya (pameran,gelaran seni,dsb) 2. Dukungan pada kegiatan olah raga (termasuk sponsorship)
3. Dukungan pada dunia anak (pendidikan)
4. Partisipasi pada kegiatan sekitar kantor atau pabrik (perayaan Hari Besar)
5. Dukungan ke lembaga Kerohanian (Dewa Masjid , Bazis, dsb)
6. Dukungan ke lembaga pendidikan (termasuk beasiswa, kesempatan magang dan kesempatan penelitian)
7. Dukungan ke lembaga sosial lainnya 8. Fasilitas sosial dan fasilitas umum
9. Prioritas lapangan pekerjaan bagi masyarakat sekitar (termasuk pemberian fasilitas dan motivasi oleh perusahaan untuk berwirausaha bagi masyarakat sekitar industri)
Pengungkapan Tema Konsumen
No Item Pengungkapan Tanggung Jawab Sosial
1. Mutu, Kualitas produk
2. Penghargaan kualitas (termasuk sertifikasi kualitas, sertifikasi halal, penghargaan, dsb)
3. Customer Satisfaction (upaya-upaya untuk meningkatkan kepuasan konsumen)
4. Masalah komputer (MKT) 2000/Y2K 5. Iklan yang terlalu mengeploitasi konsumen
Pengungkapan Tema Tenaga Kerja No Item Pengungkapan tanggung jawab social
1. Jumlah tenaga kerja
2. Keselamatan kerja (kebijakan dan fasilitas keselamatan kerja) 3. Kesehatan (termasuk fasilitas dokter dan poliklinik perusahaan) 4. Koperasi karyawan
5. Gaji / upah
6. Tunjangan dan kesejahteraan lain (termasuk UMR, bantuan masa krisis untuk keluarga karyawan, asuransi, dan fasilitas transportasi)
7. Pendidikan dan latihan (termasuk kerjasama dengan perguruan tinggi) 8. Kesetaraan gender dalam kesempatan kerja dan karir
9. Fasilitas peribadatan (termasuk fasilitas peribadatan dan peringatan hari besar agama)
10. Cuti karyawan (termasuk cuti yang diperlukan oleh pekerja wanita) 11. Pensiun (termasuk pembentukan atau pemilihan yayasan dana pensiun) 12. Kesepakatan Kerja Bersama (KMB) dan serikat pekerja
Perhitungan Corporate Social Responsibility (CSR) 2009
No Kode
Pengungkapan
Jumlah CSR Masyarakat Konsumen Tenaga
Kerja
1 BBKP 7 4 10 22 0.785
2 BBNI 8 4 10 22 0.785
3 BBRI 8 4 7 19 0.678
4 BDMN 6 4 7 17 0.607
5 BMRI 8 4 4 16 0.571
6 BNBA 4 3 6 13 0.464
7 BNGA 5 4 9 18 0.642
8 BNLI 6 4 7 17 0.607
9 BSWD 2 3 5 10 0.357
10 BVIC 5 3 4 12 0.428
11 MEGA 5 4 6 15 0.535
Lampiran ix
Perhitungan Corporate Social Responsibility (CSR) 2010
No Kode
Pengungkapan
Jumlah CSR Masyarakat Konsumen Tenaga
Kerja
1 BBKP 7 4 9 20 0.714
2 BBNI 8 4 9 21 0.750
3 BBRI 8 3 7 18 0.642
4 BDMN 7 4 7 18 0.642
5 BMRI 8 4 7 19 0.678
6 BNBA 5 3 7 15 0.535
7 BNGA 5 4 9 18 0.642
8 BNLI 6 4 7 17 0.607
9 BSWD 3 3 5 11 0.392
10 BVIC 5 3 5 13 0.464
11 MEGA 5 4 6 15 0.535
Perhitungan Corporate Social Responsibility (CSR) 2011
No Kode
Pengungkapan
Jumlah CSR Masyarakat Konsumen Tenaga
Kerja
1 BBKP 7 4 11 22 0.785
2 BBNI 7 4 11 22 0.785
3 BBRI 8 4 8 20 0.714
4 BDMN 8 4 7 19 0.678
5 BMRI 8 4 8 20 0.714
6 BNBA 6 3 8 17 0.607
7 BNGA 6 4 9 19 0.678
8 BNLI 7 4 7 18 0.642
9 BSWD 3 3 5 11 0.392
10 BVIC 5 3 6 14 0.5
11 MEGA 6 4 6 16 0.571
Lampiran xi
Lampiran perhitungan Ukuran Perusahaan (FIRM SIZE)
NO KODE 2009 2010 2011
1 BBKP 17.431 17.676 17.861
2 BBNI 19.242 19.331 19.516
3 BBRI 19.574 19.817 19.968
4 BDMN 18.406 18.587 18.770
5 BMRI 19.793 19.924 20.128
6 BNBA 28.507 28.609 28.717
7 BNGA 18.489 18.782 18.932
8 BNLI 17.841 18.117 18.433
9 BSWD 28.061 28.082 28.363
10 BVIC 22.719 23.055 23.191
11 MEGA 17.496 17.758 17.941
Tabel perhitungan BVE (Book Value Equity)
TAHUN KODE TOTAL ASET TOTAL
KEWAJIBAN
BE
2009 BBKP 37,173,318,000,000 34,631,954,000,000 2,541,364,000,000 BBNI 227,496,967,000,000 208,322,445,000,000 19,164,522,000,000 BBRI 316,947,029,000,000 289,689,648,000,000 27,257,381,000,000
BDMN 95,597,953,000,000 82,695,967,000,000 12,901,986,000,000
BMRI 394,616,604,000,000 359,318,341,000,000 35,298,263,000,000
BNBA 2,403,186,094,861 1,988,575,919,921 414,610,174,940
BNGA 107,104,274,000,000 95,827,902,000,000 11,276,372,000,000
BNLI 56,009,953,000,000 51,107,365,000,000 4,902,588,000,000
BSWD 1,537,377,763,659 1,234,899,142,899 302,478,620,760
BVIC 7,359,018,223,000 6,729,656,813,000 629,361,410,000
MEGA 39,684,622,000,000 36,281,380,000,000 3,403,242,000,000
NISP 37,052,596,000,000 32,915,296,000,000 4,137,300,000,000
2010 BBKP 47,489,366,000,000 44,957,408,000.000 2,531,958,000,000 BBNI 248,580,529,000,000 215,431,004,000,000 33,149,525,000,000 BBRI 404,285,602,000,000 367,612,492,000,000 36,673,110,000,000 BDMN 118,206,573,000,000 99,597,545,000,000 18,609,028,000,000 BMRI 449,774,551,000,000 407,704,515,000,000 42,070,036,000,000
BNBA 2,661,051,689,702 2,226,392,039,567 434,659,650,135
BNGA 143,652,852,000,000 129,812,352,000,000 13,840,500,000,000
BNLI 73,813,440,000,000 65,829,724,000,000 7,983,706,000,000
BSWD 1,570,331,769,489 1,251,616,532,338 318,715,237,151
BVIC 10,304,852,773,000 9,562,162,742,000 742,690,028,000
MEGA 51,596,960,000,000 47,230,741,000,000 4,366,219,000,000
NISP 44,474,822,000,000 39,942,316,000,000 4,532,506,000,000
2011 BBKP 57,183,463,000,000 52,809,369,000,000 4,374,094,000,000 BBNI 299,058,161,000,000 261,215,137,000,000 37,843,024,000,000 BBRI 469,899,284,000,000 420,078,955,000,000 49,820,329,000,000 BDMN 141,934,432,000,000 116,097,931,000,000 25,836,501,000,000 BMRI 551,891,704,000,000 451,379,750,000,000 100,511,954,000,000
BNBA 2,963,148,453,513 2,487,017,345,930 476,131,107,583
BNGA 166,801,130,000,000 148,431,639,000,000 18,369,491,000,000 BNLI 101,324,002,000,000 92,187,794,000,000 9,136,208,000,000
BSWD 2,080,427,739,215 1,733,939,415,500 346,488,323,715
BVIC 11,802,562,942,000 10,590,449,297,000 1,212,113,650,000
MEGA 61,909,027,000,000 57,032,639,000,000 4,876,388,000,000
Lampiran xiii
Tabel perhitungan MVE (Market Value Equity)
TAHUN
KODE PERHITUNGAN MVE
JUMLAH SAHAM 650 3,972,597,002,550 BBNI
15,445,203,915
3,875 59,850,165,170,625 BBRI
11,991,420,425
10,500 125,909,914,462,500 BDMN
8,408,474,479
5,700 47,928,304,530,300 BMRI
20,979,785,635
6,500 136,368,606,627,500
7,827,982,098 1,790 14,012,087,955,420 BSWD
868,000,000
600 520,800,000,000
BVIC
4,096,447,315
160 655,431,570,400
MEGA
3,181,224,188
3,175 10,100,386,796,900 NISP
5,814,574,345
1,700 9,884,776,386,500
Lampiran xiv
Tabel perhitungan Tobins Q
TAHUN KODE MVE + D BVE + D TOBINS Q
RATIO 2009 BBKP
36,784,823,753,375 37,173,318,000,000 1.542
BBNI
238,564,847,209,800 227,486,967,000,000 1.459 BBRI
381,418,001,718,450 316,947,029,000,000 1.836 BDMN
120,113,150,726,650 95,597,953,000,000 1.592
BMRI
457,836,228,055,500 394,616,604,000,000 1.539 BNBA
2,295,805,919,921 2,403,186,094,881 1.168
BNGA
95,844,895,753,440 107,104,274,000,000 1.386 BNLI
57,301,865,739,200 56,009,953,000,000 1.865
BSWD
1,755,699,142,899 1,537,377,763,659 1.466
BVIC
7,260,506,957,840 7,359,018,223,000 1.439
MEGA
43,524,080,000,000 39,684,622,000,000 1.738
NISP
38,729,870,345,000 37,052,596,000,000 1.642
2010 BBKP
4,017,554,410,550 47,489,366,000,000 0.084
BBNI
275,281,169,170,625 248,580,529,000,000 1.107 BBRI
493,522,406,462,500 404,285,602,000,000 1.220 BDMN
147,525,849,530,300 118,206,573,000,000 1.248 BMRI
544,073,121,627,500 449,774,551.000,000 1.209 BNBA
2,605,232,039,567 2,661,051,689,702 0.979
BNGA
129,858,067,588,330 143,652,852,000,000 0.903 BNLI
79,841,811,955,420 73,813,430,000,000 1.081
BSWD
1,772,416,532,338 1,570,331,769,489 1.128
BVIC
10,217,594,312,400 10,304,852,750,000 0.991
MEGA
57,331,127,796,900 51,596,960,000,000 1.111
NISP
BBRI
581,963,130,730,750 469,899,284,000,000 1.238 BDMN
152,210,865,680,900 141,934,432,000,000 1.072 BMRI
607,540,069,242,500 551,891,704,000,000 1.100 BNBA
2,808,107,345,930 2,963,138,453,513 0.947
BNGA
148,462,187,251,000 166,828,130,000,000 0.889 BNLI
104,473,553,798,960 101,324,002,000,000 1.031 BSWD
2,254,739,415,500 2,080,427,739,215 1.083
BVIC
10,591,135,020,494 11,802,562,947,000 0.897
MEGA
68,980,204,416,500 61,909,027,000,000 1.114
NISP
Lampiran xv
Hasil Pengolahan SPSS Analisis Statistik Deskriptif
Descriptive Statistics
N Minimum Maximum Mean Std. Deviation
Tobins Q 36 .08 1.87 1.2042 .33078
Kep_Institusional 36 .00 7.56 .9115 1.16828
Kom_Independen 36 .38 .75 .5583 .07542
ROA 36 .01 .03 .0165 .00624
ROE 36 .01 .31 .1496 .06575
CSR 36 .36 .79 .6086 .11545
FIRM SIZE 36 17.43 28.72 20.6128 3.81006
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N 36
Normal Parametersa,,b Mean .0000000
Std. Deviation .31876625
Most Extreme Differences Absolute .119
Positive .080
Negative -.119
Kolmogorov-Smirnov Z .715
Asymp. Sig. (2-tailed) .686
a. Test distribution is Normal.
b. Calculated from data.
Coefficientsa
Model
Unstandardized Coefficients
Standardized
Coefficients
T Sig.
Collinearity Statistics
B Std. Error Beta Tolerance VIF
1 (Constant) 2.152 .994 2.165 .039
Kep_Institusional -.018 .054 -.062 -.329 .744 .894 1.119
Kom_Independen .130 .870 .030 .150 .882 .814 1.228
ROA 7.103 14.910 .134 .476 .637 .405 2.468
ROE -.484 1.538 -.096 -.314 .756 .343 2.920
CSR -.727 .750 -.254 -.969 .340 .467 2.141
FIRM SIZE -.029 .022 -.339 -1.315 .199 .482 2.074
Lampiran xvii
Uji Regresi
Model Summaryb
Model R R Square
Adjusted R
Square
Std. Error of the
Estimate Durbin-Watson
1 .267a .071 -.121 .35019 1.257
a. Predictors: (Constant), FIRM SIZE, Kep_Institusional, Kom_Independen, ROA, CSR,
ROE
b. Dependent Variable: Tobins Q
Coefficientsa
Model
Unstandardized
Coefficients
Standardized
Coefficients
t Sig.
Collinearity Statistics
B Std. Error Beta Tolerance VIF
1 (Constant) 2.152 .994 2.165 .039
Kep_Institusional -.018 .054 -.062 -.329 .744 .894 1.119
Kom_Independen .130 .870 .030 .150 .882 .814 1.228
ROA 7.103 14.910 .134 .476 .637 .405 2.468
ROE -.484 1.538 -.096 -.314 .756 .343 2.920
CSR -.727 .750 -.254 -.969 .340 .467 2.141
FIRM SIZE -.029 .022 -.339 -1.315 .199 .482 2.074
Variables Entered/Removed
Model
Variables
Entered
Variables
Removed Method
1 FIRM SIZE,
Kep_Institusional
,
Kom_Independe
n, ROA, CSR,
ROEa
. Enter
a. All requested variables entered.
Model Summaryb
Model R R Square
Adjusted R
Square
Std. Error of the
Estimate Durbin-Watson
1 .267a .071 -.121 .35019 1.257
a. Predictors: (Constant), FIRM SIZE, Kep_Institusional, Kom_Independen, ROA, CSR,
ROE
