PT Ekadharma Tape Industries Tbk. 19

(1)

LAMPIRAN 1 :

(2)

NO KODE NAMA PERUSAHAAN 2007

1 ADMG PT Polychem Indonesia Tbk 2 AKKU Aneka Kemasindo Utama Tbk 3 ALMI PT Alumindo Light Metal Industry 4 AMFG PT Asahimas Flat Glass Co. Ltd 5 APLI PT Asiaplast Industries Tbk. 6 ARNA PT Arwana Citramulia Tbk. 7 ASGR PT Astra Graphia Tbk 8 ASII PT Astra International Tbk. 9 AUTO PT Astra Otoparts Tbk. 10 BATA PT Sepatu Bata Tbk.

11 BRPT PT Barito Pacific Timber Tbk. 12 BUDI PT Budi Acid Jaya Tbk. 13 CEKA PT Cahaya Kalbar Tbk. 14 CTBN PT Citra Tubindo Tbk. 15 DAVO PT Davomas Abadi Tbk. 16 DPNS PT Duta Pertiwi Nusantara Tbk. 17 DVLA PT Darya Varia Laboratories Tbk 18 EKAD PT Ekadharma Tape Industries Tbk. 19 ESTI PT Ever Shine Textile Industry 20 FMII PT Fortune Mate Indonesia Tbk 21 FPNI PT Fatrapolindo Nusa Industri 22 GDYR PT Goodyear Indonesia Tbk. 23 GGRM PT Gudang Garam Tbk. 24 GJTL PT Gajah Tunggal Tbk. 25 HEXA PT Hexindo Adiperkasa Tbk

26 HMSP PT Hanjaya Mandala Sampoerna Tbk. 27 IGAR PT Igar Jaya Tbk.

28 IKBI PT Sumi Indokabel Tbk. 29 INAF PT Indofarma Tbk.

30 INAI PT Indal Aluminium Industry Tbk 31 INDR PT Indo-Rama Synthetics Tbk. 32 INDS PT Indospring Tbk.

33 INTA PT Intraco Penta Tbk

(3)

NO KODE NAMA PERUSAHAAN

37 KLBF PT Kalbe Farma Tbk.

38 LION PT Lion Metal Works Tbk. 39 LMSH PT Lionmesh Prima Tbk.

40 LPIN PT Multi Prima Sejahtera Tbk 41 LTLS PT Lautan Luas Tbk

42 MERK PT Merck Indonesia Tbk. 43 MLBI PT Multi Bintang Indonesia Tbk 44 MRAT PT Mustika Ratu Tbk. 45 MTDL PT Metrodata Electronics Tbk 46 PBRX PT Pan Brothers Tex Tbk. 47 PICO PT Pelangi Indah Canindo Tbk. 48 POLY PT Polysindo Eka Perkasa Tbk. 49 PRAS PT Prima Alloy Steel Tbk.

50 PYFA PT Pyridam Farma Tbk. 51 RDTX PT Roda Vivatex Tbk.

52 RMBA PT Bentoel International Inves 53 SAIP PT Surabaya Agung Industri 54 SIPD PT Sierad Produce Tbk. 55 SMAR PT Sinar Mas Agro Resources

56 SMCB PT Holcim Indonesia Tbk (Semen Cibinong) 57 SMSM PT Selamat Sempurna Tbk.

58 SOBI PT Sorbitol Inti Murni Corpora 59 SRSN PT Sarasa Nugraha Tbk. 60 STTP PT Siantar Top Tbk.

61 SULI PT Sumalindo Lestari Jaya Tbk. 62 TBLA PT Tunas Baru Lampung Tbk. 63 TURI PT Tunas Ridean Tbk

64 ULTJ PT Ultrajaya Milk Industry 65 UNTR PT United Tractors Tbk

66 UNVR PT Unilever Indonesia Tbk. 2008

1 ARNA PT Arwana Citramulia Tbk. 2 ASGR PT Astra Graphia Tbk 3 ASII PT Astra International Tbk. 4 AUTO PT Astra Otoparts Tbk. 5 BATA PT Sepatu Bata Tbk.

(4)

NO KODE NAMA PERUSAHAAN

8 BRPT PT Barito Pacific Timber Tbk. 9 CEKA PT Cahaya Kalbar Tbk. 10 DLTA PT Delta Djakarta Tbk.

11 DVLA PT Darya Varia Laboratories Tbk 12 FASW PT Fajar Surya Wisesa Tbk. 13 HEXA PT Hexindo Adiperkasa Tbk

14 HMSP PT Hanjaya Mandala Sampoerna Tbk. 15 IGAR PT Igar Jaya Tbk.

16 INDF PT Indofood Sukses Makmur Tbk. 17 INTA PT Intraco Penta Tbk

18 INTP PT Indocement Tunggal Prakarsa 19 KBLI PT GT Kabel Indonesia Tbk. 20 LMPI PT Langgeng Makmur Plastic Ind 21 MASA PT Multistrada Arah Sarana Tbk 22 MERK PT Merck Indonesia Tbk.

23 MLIA PT Mulia Industrindo Tbk. 24 MRAT PT Mustika Ratu Tbk. 25 MTDL PT Metrodata Electronics Tbk 26 PAFI PT Panasia Filament Inti Tbk. 27 PRAS PT Prima Alloy Steel Tbk.

28 PTSP PT Pioneerindo Gourmet International Tbk 29 PYFA PT Pyridam Farma Tbk.

30 RMBA PT Bentoel International Inves

31 SMCB PT Holcim Indonesia Tbk (Semen Cibinong) 32 SMGR PT Semen Gresik (Persero) Tbk.

33 SPMA PT Suparma Tbk. 34 SULI PT Sumalindo Lestari Jaya Tbk. 35 TCID PT Mandom Indonesia Tbk. 36 TURI PT Tunas Ridean Tbk

37 UNTR PT United Tractors Tbk 2009

1 AKRA PT AKR Corporindo Tbk 2 ASGR PT Astra Graphia Tbk 3 ASII PT Astra International Tbk. 4 AUTO PT Astra Otoparts Tbk. 5 INTA PT Intraco Penta Tbk 6 LTLS PT Lautan Luas Tbk

(5)

NO KODE NAMA PERUSAHAAN

8 RMBA PT Bentoel International Inves 9 SMGR PT Semen Gresik (Persero) Tbk. 10 TURI PT Tunas Ridean Tbk

(6)

LAMPIRAN 2 :

DATA MENTAH & DATA DIOLAH TIAP

(7)

Data

Unexpected Earnings

(UE)

Sampel 2007 :

NO KODE AE 2007 (a)

AE 2006 (b)

UE 2007 (a) – (b)

(8)

NO KODE AE 2007 (a)

AE 2006 (b)

UE 2007 (a) – (b)

(b) 37 KLBF 811.647.239.876 764.357.450.660 0,061869 38 LION 25.298.384.327 20.642.386.061 0,225555 39 LMSH 5.942.206.112 2.667.461.566 1,227663 40 LPIN 18.034.504.389 -939.128.143 20,20345 41 LTLS 102.556.000.000 53.898.000.000 0,902779 42 MLBI 84.456.000.000 73.636.000.000 0,146939 43 MERK 89.486.022.000 86.562.197.000 0,033777 44 MRAT 11.130.009.996 9.096.227.057 0,223585 45 MTDL 69.189.281.021 31.926.309.186 1,167156 46 PBRX 24.717.037.638 6.038.239.822 3,093418 47 PICO 8.524.937.158 1.879.515.849 3,535709 48 POLY -1.028.032.363.397 -25.429.532.594 -39,4267 49 PRAS 2.773.564.587 -2.761.453.528 2,004386 50 PYFA 1.743.483.869 1.729.406.246 0,00814 51 RDTX 34.821.603.229 34.577.577.436 0,007057 52 RMBA 242.916.734.144 145.509.661.778 0,66942 53 SAIP -182.556.995.589 18.259.547.682 -10,9979 54 SIPD 21.196.442.562 49.646.744.439 -0,57305 55 SMAR 988.943.863.116 626.693.652.503 0,578034 56 SMCB 169.410.000.000 175.945.000.000 -0,03714 57 SMSM 88.562.793.500 72.970.958.216 0,213672 58 SOBI 106.484.188.000 30.229.522.000 2,522523 59 SRSN 25.694.700.000 23.384.506.000 0,098792 60 STTP 15.594.767.180 14.426.010.016 0,081017 61 SULI 39.378.130.537 -52.941.697.857 1,743802 62 TBLA 98.219.965.000 52.975.450.000 0,854066 63 TURI 189.816.000.000 22.211.000.000 7,546036 64 ULTJ 30.393.032.480 14.604.174.200 1,08112 65 UNTR 1.506.046.000.000 941.905.000.000 0,598936 66 UNVR 1.962.147.000.000 1.721.038.000.000 0,140095

Sampel 2008 :

NO KODE AE 2008 (a)

AE 2007 (b)

UE 2008 (a) – (b)

(b)

1 ARNA 55.220.408.768 44.258.422.350 0,247681

2 ASGR 62.486.617.867 72.074.000.366 -0,13302

3 ASII 11.298.000.000.000 7.970.000.000.000 0,417566

(9)

NO KODE AE 2008 (a)

AE 2007 (b)

UE 2008 (a) – (b)

(b)

5 BATA 157.562.668.000 34.577.678.000 _3,556774

6 BRAM 105.187.412.000 44.071.956.000 1,38672

7 BRNA 22.498.483.472 13.273.390.289 0,695007

8 BRPT -3.875.735.000.000 44.533.000.000 -88,0306

9 CEKA 27.867.555.443 24.676.361.894 0,129322

10 DLTA 85.615.426.000 48.335.803.000 0,771263

11 DVLA 70.819.094.000 49.917.853.000 0,418713

12 FASW 36.553.869.861 121.970.185.307 -0,7003

13 HEXA 225.485.000.000 49.522.000.000 3,553229

14 HMSP 3.897.120.000.000 3.632.842.000.000 0,072747

15 IGAR 9.913.937.296 21.067.932.847 -0,52943

16 INDF 1.798.270.000.000 1.350.717.000.000 0,331345

17 INTA 22.943.741.774 9.513.887.731 1,411605

18 INTP 1.745.582.169.729 978.718.023.225 0,783539

19 KBLI 26.644.586.382 25.634.676.960 0,039396

20 LMPI 2.571.939.722 12.400.202.336 -0,79259

21 MASA 2.973.530.928 29.204.495.783 -0,89818

22 MERK 98.611.148.000 89.486.022.000 0,101973

23 MLIA -758.721.741.000 -1.013.647.987.000 0,251494

24 MRAT 22.290.067.707 11.130.009.996 1,0027

25 MTDL 82.074.804.036 69.189.281.021 0,186236

26 PAFI -145.864.156.004 -56.096.879.744 -1,60022

27 PRAS -14.813.293.705 2.773.564.587 -6,34089

28 PTSP 4.425.351.822 954.126.074 3,638121

29 PYFA 2.308.877.329 1.743.483.869 0,324289

30 RMBA 239.137.880.999 242.916.734.144 -0,01556

31 SMCB 282.220.000.000 169.410.000.000 0,665899

32 SMGR 2.543.959.976.000 1.793.539.285.000 0,418402

33 SPMA -14.302.222.798 27.397.248.948 -1,52203

34 SULI -303.297.851.279 39.378.130.537 -8,70219

35 TCID 114.854.035.121 111.232.287.817 0,03256

36 TURI 245.079.000.000 189.816.000.000 0,29114

37 UNTR 2.685.435.000.000 1.506.046.000.000 0,783103

Sampel 2009 :

NO KODE AE 2009 (a)

AE 2008 (b)

UE 2009 (a) – (b) (b)

(10)

NO KODE AE 2009 (a)

AE 2008 (b)

UE 2009 (a) – (b) (b)

2 ASGR 66.947.559.186 62.486.617.867 0,07139

3 ASII 12.444.000.000.000 11.298.000.000.000 0,101434

4 AUTO 809.955.000.000 609.928.000.000 0,327952

5 INTA 37.473.252.355 22.943.741.774 0,633267

6 LTLS 98.918.000.000 202.679.000.000 -0,51195

7 MTDL 57.795.582.576 82.074.804.036 -0,29582

8 RMBA 25.165.110.922 239.137.880.999 -0,89477

9 SMCB 912.305.000.000 281.296.000.000 2,243221

10 TURI 310.387.000.000 245.079.000.000 0,266477

11 UNTR 3.849.695.000.000 2.685.435.000.000 0,433546

Data

Growth

(PBV)

Sampel 2007 :

NO KODE TOT EKUITAS (1) JML SHM BEREDAR (2) NILAI BUKU PER LBR SHM (3) = (1) / (2)

PRICE 31 DES (4)

PBV ( 5) = (4) / (3)

1 ADMG 1.319.130.871.000 3.889.179.559 339,180 175 0,515950644

2 AKKU 34.548.070.635 230.000.000 150,209 69 0,45935995

(11)

PRICE 31 DES (4)

PBV ( 5) = (4) / (3)

(12)

PRICE 31 DES (4)

PBV ( 5) = (4) / (3)

59 SRSN 186.249.134.000 6.020.000.000 30,938 360 11,63602726 60 STTP 358.620.381.463 1.310.000.000 273,756 365 1,33330403 61 SULI 579.937.170.686 1.225.624.067 473,177 3.225 6,815630754 62 TBLA 934.959.637.000 4.163.262.461 224,574 630 2,805313991 63 TURI 856.276.000.000 1.395.000.000 613,818 1.240 2,020143038 64 ULTJ 831.156.954.996 2.888.382.000 287,759 650 2,258837261 65 UNTR 5.733.335.000.000 2.851.197.400 2.010,852 10.900 5,42058883 66 UNVR 2.692.141.000.000 7.630.000.000 352,836 6.750 19,13068446

Sampel 2008 :

NO KODE TOT EKUITAS (1) JML SHM BEREDAR (2) NILAI BUKU PER LBR SHM (3) = (1) / (2)

PRICE 31 DES (4)

PBV ( 5) = (4) / (3)

1 ARNA 283.221.266.200 917.678.872 308,628 390 1,263657793

2 ASGR 332.874.440.764 1.348.780.500 246,797 200 0,810383938

3 ASII 33.080.000.000.000 _{4.048.355.314 8.171,220} 10.550 _1,291116946

4 AUTO 2.652.969.000.000 _{771.157.280 3.440,244} 17.500 _5,086848885

5 BATA 273.118.240.000 _13.000.000 _21.009,095 20.000 _0,951968642

6 BRAM 998.024.806.000 _{450.000.000 2.217,833} 1.800 _0,811603074

7 BRNA 181.297.477.739 138.000.000 1.313,750 320 0,243577575

8 BRPT 6.824.991.000.000 6.979.892.784 977,807 600 0,613617757

9 CEKA 246.904.946.507 297.500.000 829,933 630 0,759097793

10 DLTA 519.768.305.000 16.013.181 32.458,779 19.000 0,585357814

11 DVLA 507.849.295.000 560.000.000 906,874 940 1,036527972

12 FASW 1.307.859.094.338 _{2.477.888.787 527,812} 1.520 _2,87981402

13 HEXA 612.660.000.000 _{840.000.000 729,357} 690 _0,946038586

14 HMSP 8.047.896.000.000 _{4.383.000.000 1.836,162} 8.100 _4,411376588

15 IGAR 191.507.887.524 1.050.000.000 182,388 58 0,318002568

16 INDF 8.498.749.000.000 8.780.426.500 967,920 930 0,960823369

17 INTA 328.623.475.813 432.005.844 760,692 1.175 1,544645785

18 INTP 8.500.193.560.385 3.681.231.699 2.309,062 4.600 1,992150613

19 KBLI 208.134.602.956 _{4.007.235.107 51,940} 50 _0,962654708

20 LMPI 392.909.786.998 _{1.008.517.669 389,591} 77 _0,197642978

21 MASA 1.284.796.459.194 _{6.118.875.000 209,973} 140 _0,666753472

22 MERK 327.323.807.000 _{22.400.000 14.612,670} 40.000 _2,73735054

23 MLIA -4.962.024.307.000 1.323.000.000 -3.750,585 230 -0,061323762

(13)

NO KODE TOT EKUITAS (1) JML SHM BEREDAR (2) NILAI BUKU PER LBR SHM (3) = (1) / (2)

PRICE 31 DES (4)

PBV ( 5) = (4) / (3)

25 MTDL 317.150.812.121 2.041.925.923 155,319 71 0,4571224

26 PAFI -23.998.278.100 1.611.067.000 -14,896 205 -13,76218467

27 PRAS 114.753.221.317 588.000.000 195,159 127 0,650752974

28 PTSP 4.810.594.753 220.808.000 21,786 360 16,52412728

29 PYFA 69.253.034.523 _{535.080.000 129,426} 50 _0,386322422

30 RMBA 1.730.200.574.890 _{6.733.125.000 256,968} 520 _2,023594866

31 SMCB 2.537.926.000.000 _{7.662.900.000} _331,197 630 _1,90219376

32 SMGR 8.069.585.873.000 _{5.931.520.000 1.360,458} 4.175 _3,068818696

33 SPMA 661.832.283.857 1.492.046.658 443,573 87 0,196134372

34 SULI 324.950.643.299 1.236.022.143 262,900 185 0,703688702

35 TCID 816.166.049.465 201.066.667 4.059,181 5.200 1,281046509

36 TURI 1.024.630.000.000 1.395.000.000 734,502 750 1,0211003

37 UNTR 11.131.607.000.000 _{3.326.877.283 3.345,963} 4.400 _1,315017683

Sampel 2009 :

NO KODE TOT EKUITAS (1) JML SHM BEREDAR (2) NILAI BUKU PER LBR SHM (3) = (1) / (2)

PRICE 31 DES (4)

PBV ( 5) = (4) / (3)

1 AKRA 1.741.060.477.000 _{3.138.292.500 554,780} 1.170 _2,108945826

2 ASGR 380.938.939.776 1.348.322.500 282,528 315 1,114933505

3 ASII 39.894.000.000.000 4.048.355.314 9.854,372 34.700 3,521279626

4 AUTO 3.208.778.000.000 771.355.280 4.159,922 28.750 6,911186844

5 INTA 357.456.611.288 432.005.844 827,435 3.450 4,169513487

6 LTLS 763.343.000.000 780.000.000 978,645 750 0,766365841

7 MTDL 320.261.418.599 _{2.041.925.923 156,843} 87 _0,554695461

8 RMBA 1.755.365.685.812 _{6.733.125.000 260,706} 650 _2,493230491

9 SMCB 3.314.890.000.000 _{7.662.900.000 432,589} 1.550 _3,583073646

10 TURI 1.000.217.000.000 1.395.000.000 717,001 1.740 2,42677339

11 UNTR 13.843.710.000.000 3.326.465.583 4.161,687 15.500 3,724450782

Data Struktur Modal (DER)

Sampel 2007 :

NO KODE UTANG JK PJG (1)

TOT EKUITAS (2)

(14)

(15)

DER (3) = (1) / (2) 41 LTLS 81.027.000.000 596.140.000.000 0,135919 42 MLBI 37.212.000.000 197.723.000.000 0,188203 43 MERK 8.144.943.000 280.223.737.000 0,029066 44 MRAT 5.720.289.325 279.559.368.478 0,020462 45 MTDL 32.265.718.068 284.281.847.110 0,113499 46 PBRX 105.023.827.443 142.369.539.134 0,737685 47 PICO 8.244.263.949 137.909.598.836 0,05978 48 POLY 805.724.306.718 -7.077.643.603.114 -0,11384 49 PRAS 53.271.264.916 129.566.515.022 0,41115 50 PYFA 4.195.451.126 66.944.157.194 0,062671 51 RDTX 133.264.048.050 374.273.070.866 0,356061 52 RMBA 1.474.903.906.586 1.541.519.459.541 0,956786 53 SAIP 2.755.738.581.786 -711.801.175.698 -3,8715 54 SIPD 18.192.405.431 1.005.810.941.413 0,018087 55 SMAR 2.345.312.534.213 3.528.245.914.590 0,664725 56 SMCB 3.852.510.000.000 2.257.357.000.000 1,706646 57 SMSM 37.760.602.234 482.203.832.914 0,078308 58 SOBI 58.855.990.000 441.320.354.000 0,133363 59 SRSN 31.186.155.000 186.249.134.000 0,167443 60 STTP 43.222.491.554 358.620.381.463 0,120524 61 SULI 802.958.649.645 579.937.170.686 1,384561 62 TBLA 976.208.261.000 934.959.637.000 1,044118 63 TURI 978.631.000.000 856.276.000.000 1,142892 64 ULTJ 297.760.937.935 831.156.954.996 0,358249 65 UNTR 5.253.733.000.000 5.733.335.000.000 0,916349 66 UNVR 211.159.000.000 2.692.141.000.000 0,078435

Sampel 2008 :

DER (3) = (1) / (2)

1 ARNA 184.398.773.930 283.221.266.200 0,651077

2 ASGR 36.816.597.424 332.874.440.764 _0,110602

3 ASII 13.280.000.000.000 33.080.000.000.000 _0,401451

4 AUTO 317.701.000.000 2.652.969.000.000 _0,119753

5 BATA 18.353.572.000 273.118.240.000 0,0672

6 BRAM 34.081.971.000 998.024.806.000 0,034149

7 BRNA 136.350.179.333 181.297.477.739 0,75208

8 BRPT 5.984.299.000.000 6.824.991.000.000 0,876822

(16)

DER (3) = (1) / (2)

10 DLTA 30.694.198.000 519.768.305.000 0,059054

11 DVLA 19.164.521.000 507.849.295.000 _0,037737

12 FASW 1.885.815.818.778 1.307.859.094.338 _1,441911

13 HEXA 89.226.000.000 612.660.000.000 _0,145637

14 HMSP 441.377.000.000 8.047.896.000.000 _0,054844

15 IGAR 13.057.365.511 191.507.887.524 0,068182

16 INDF 10.170.208.000.000 8.498.749.000.000 1,196671

17 INTA 339.003.757.394 328.623.475.813 1,031587

18 INTP 821.091.680.610 8.500.193.560.385 _0,096597

19 KBLI 160.945.435.018 208.134.602.956 _0,773276

20 LMPI 56.619.326.875 392.909.786.998 _0,144103

21 MASA 688.819.526.603 1.284.796.459.194 _0,536131

22 MERK 9.320.194.000 327.323.807.000 0,028474

23 MLIA 213.023.651.000 -4.962.024.307.000 -0,04293

24 MRAT 7.647.709.809 303.622.641.425 0,025188

25 MTDL 128.826.431.712 317.150.812.121 0,406199

26 PAFI 382.425.212.953 -23.998.278.100 _-15,9355

27 PRAS 71.733.231.043 114.753.221.317 _0,625109

28 PTSP 43.422.975.646 4.810.594.753 _9,02653

29 PYFA 4.290.144.063 69.253.034.523 _0,061949

30 RMBA 1.493.412.682.608 1.730.200.574.890 0,863144

31 SMCB 3.993.598.000.000 2.537.926.000.000 1,573568

32 SMGR 337.149.168.000 8.069.585.873.000 0,04178

33 SPMA 767.046.931.961 661.832.283.857 1,158975

34 SULI 897.920.235.248 324.950.643.299 _2,763251

35 TCID 33.222.622.832 816.166.049.465 _0,040706

36 TURI 1.113.661.000.000 1.024.630.000.000 _1,086891

37 UNTR 3.770.781.000.000 11.131.607.000.000 _0,338745

Sampel 2009 :

DER (3) = (1) / (2)

1 AKRA 1.021.968.283.000 1.741.060.477.000 _0,58698

2 ASGR 31.464.239.139 380.938.939.776 _0,082597

3 ASII 13.271.000.000.000 39.894.000.000.000 0,332657

4 AUTO 281.864.000.000 3.208.778.000.000 0,087842

5 INTA 194.330.100.268 357.456.611.288 0,543647

6 LTLS 806.079.000.000 763.343.000.000 1,055985

(17)

DER (3) = (1) / (2)

8 RMBA 1.497.711.354.501 1.755.365.685.812 0,853219

9 SMCB 2.786.641.000.000 3.314.890.000.000 _0,840644

10 TURI 149.795.000.000 1.000.217.000.000 _0,149763

11 UNTR 3.227.782.000.000 13.843.710.000.000 _0,233159

Data Risiko Sistematik (Beta Koreksi)

Sampel 2007 :

NO KODE BETA KOREKSI

1 ADMG -0,0011

2 AKKU -0,08736

3 ALMI -0,30822

4 AMFG 0,25204

5 APLI -0,03003

6 ARNA 0,19794

7 ASGR 0,06924

8 ASII 0,15469

9 AUTO -0,35678

10 BATA 0,63353

11 BRPT 0,06651

12 BUDI -0,000003794

13 CEKA 0,98317

14 CTBN -0,14104

15 DAVO -0,00274

16 DPNS -0,1447

17 DVLA 0,57632

18 EKAD -0,1509

19 ESTI -0,40699

20 FMII 0,00449

21 FPNI 0,16712

22 GDYR 0,24324

23 GGRM 0,41884

24 GJTL 0,00023

25 HEXA 0,42088

26 HMSP -0,00231

27 IGAR 0,18774

28 IKBI 0,41202

29 INAF 0,00546

(18)

NO KODE BETA KOREKSI

31 INDR -0,03587

32 INDS 0,13735

33 INTA 0,11376

34 JKSW -0,03627

35 KARW 0,03843

36 KBLI -0,23407

37 KLBF 0,06564

38 LION -0,14659

39 LMSH -0,11824

40 LPIN 0,02261

41 LTLS -0,48004

42 MLBI 0,95688

43 MERK 0,2364

44 MRAT 0,08167

45 MTDL 0,3665

46 PBRX 0,11777

47 PICO 0,82744

48 POLY 0,0612

49 PRAS 0,83934

50 PYFA -0,38516

51 RDTX -0,92948

52 RMBA 0,59205

53 SAIP 0,059

54 SIPD -0,41571

55 SMAR -0,06466

56 SMCB 0,19248

57 SMSM 0,39884

58 SOBI 0,10083

59 SRSN 0,38582

60 STTP -0,44133

61 SULI 0,74933

62 TBLA -0,13281

63 TURI 0,5156

64 ULTJ 0,02926

65 UNTR 0,13811

(19)

Sampel 2008 :

NO KODE BETA KOR.

1 ARNA _0,167

2 ASGR _0,19

3 ASII _-0,088

4 AUTO _-0,265

5 BATA -0,005

6 BRAM -0,09

7 BRNA 0,606

8 BRPT 0,025

9 CEKA _0,427

10 DLTA _-0,016

11 DVLA _0,222

12 FASW _-0,377

13 HEXA 0,213

14 HMSP 0,392

15 IGAR 0,026

16 INDF 0,213

17 INTA _0,739

18 INTP _0,324

19 KBLI _0,047

20 LMPI 0,115

21 MASA 0,53

22 MERK 0,36

23 MLIA -0,038

24 MRAT -0,287

25 MTDL _0,071

26 PAFI _0,272

27 PRAS _-0,005

28 PTSP _-0,034

29 PYFA -0,364

30 RMBA 0,004

31 SMCB 0,095

32 SMGR _-0,102

33 SPMA _-0,63

34 SULI _0,082

35 TCID _-0,426

36 TURI _0,02

(20)

Sampel 2009 :

NO KODE BETA KOR.

1 AKRA _0,103

2 ASGR _0,105

3 ASII _0,186

4 AUTO _0,565

5 INTA 0,4

6 LTLS 0,799

7 MTDL -0,187

8 RMBA 0,634

9 SMCB _-0,154

10 TURI _0,425

(21)

Data Persistensi Laba

Sampel 2007 :

NO KODE AE 2007 AE 2006 AE 2005 AE 2004 PERSISTENSI ABS PERS

1 ADMG 57.483.073.000 -266.966.835.000 6.955.618.000 418.956.324.000 -0,015 _0,015

2 AKKU -38.439.188 120.066.832 1.484.831.847 2.522.208.452 0,608 0,608

3 ALMI 31.726.079.871 83.210.869.967 1.784.215.175 -37.876.076.620 0,116 _0,116

4 AMFG 153.133.660.000 -17.219.568.000 212.547.113.000 206.784.401.000 -0,264 _0,264

5 APLI -4.584.651.718 66.309.799 -4.345.755.936 -7.415.527.247 -0,103 0,103

6 ARNA 44.258.422.350 29.137.596.644 36.320.376.468 25.876.172.251 -0,921 0,921

7 ASGR 72.074.000.366 55.565.251.184 36.066.628.399 43.419.291.532 1,059 1,059

8 ASII 7.970.387.000.000 4.490.838.000.000 6.332.973.000.000 6.381.839.000.000 -1,351 1,351

9 AUTO 464.741.000.000 287.148.000.000 351.843.000.000 259.941.000.000 -1,074 _1,074

10 BATA 34.577.678.000 20.160.771.000 25.086.055.000 35.308.731.000 -0,459 _0,459

11 BRPT 44.533.000.000 8.261.000.000 230.185.846.509 -145.295.497.171 -0,561 _0,561

12 BUDI 46.868.000.000 14.124.000.000 -6.882.000.000 -9.423.000.000 2,003 _2,003

13 CEKA 24.676.361.894 16.092.446.498 -6.368.293.361 -23.200.273.740 0,768 0,768

14 CTBN 221.059.427.718 221.487.615.458 70.603.627.787 13.774.882.483 0,575 0,575

15 DAVO 208.455.724.480 196.277.192.500 90.069.211.826 98.957.932.007 0,570 0,57

16 DPNS 679684990 -5304870179 4367507972 6266438887 0,014 0,014

17 DVLA 49.917.853.000 52.508.646.000 71.576.356.000 49.810.964.000 -0,052 _0,052

18 EKAD 4.221.992.681 5.755.148.632 5.184.928.538 4.141.082.678 -0,456 0,456

19 ESTI -15.305.237.194 -51.483.193.840 -9.205.085.662 -14.575.450.757 -0,482 _0,482

20 FMII 142.511.047 2.657.733.959 -4.565.702.967 -58.223.724.251 0,099 0,099

(22)

NO KODE AE 2007 AE 2006 AE 2005 AE 2004 PERSISTENSI ABS PERS

22 GDYR 42.399.174.000 25.396.749.000 -7.249.294.000 24.990.997.000 -0,227 _0,227

23 GGRM 1.445.949.000.000 1.009.496.000.000 1.890.873.000.000 1.791.182.000.000 -0,089 0,089

24 GJTL 90.841.000.000 118.401.000.000 172.373.000.000 441.475.000.000 0,236 0,236

25 HEXA 49.522.000.000 39.428.000.000 97.771.090.333 91.418.307.815 0,252 0,252

26 HMSP 3.632.842.000.000 3.557.491.000.000 2.436.521.000.000 2.039.938.000.000 0,631 _0,631

27 IGAR 21.067.932.847 12.662.329.722 17.732.767.867 31.827.717.622 -0,059 _0,059

28 IKBI 77.466.616.243 44.373.633.211 23.749.261.703 7.338.894.854 1,457 1,457

29 INAF 11.077.021.046 15.240.703.403 9.594.763.708 7.238.995.377 0,016 0,016

30 INAI 334.370.529 2.228.385.051 -20.774.060.821 -15.801.245.221 0,253 0,253

31 INDR 21.763.353.020 18.875.233.307 19.530.955.830 46.326.814.617 -0,031 0,031

32 INDS 9.887.928.336 2.171.591.250 -6.153.810.219 -19.151.497.528 0,743 0,743

33 INTA 9.513.887.731 7.065.909.337 17.997.762.600 5.440.189.271 -0,635 0,635

34 JKSW -35.001.818.020 5.563.339.962 -16.016.714.346 -50.878.604.914 -0,245 0,245

35 KARW 6.138.483.350 -74.429.552.819 -2.421.162.652 592.045.640 -0,575 _0,575

36 KBLI 25.634.676.960 50.381.891.133 25.607.713.036 -99.308.849.878 0,064 0,064

37 KLBF 811.647.239.876 764.357.450.660 751.309.944.354 543.878.550.292 0,181 _0,181

38 LION 25.298.384.327 20.642.386.061 19.022.953.658 23.552.933.831 -0,571 0,571

39 LMSH 5.942.206.112 2.667.461.566 4.107.336.724 5.505.466.185 -0,655 0,655

40 LPIN 18.034.504.389 -939.128.143 -11.304.994.481 -3.404.365.930 1,063 1,063

41 LTLS 102.556.000.000 53.898.000.000 68.443.000.000 72.975.000.000 -2,169 2,169

42 MLBI 84.456.000.000 73.636.000.000 87.039.000.000 87.313.000.000 -0,289 _0,289

43 MERK 89.486.022.000 86.562.197.000 57.699.807.000 57.247.268.000 0,608 0,608

44 MRAT 11.130.009.996 9.096.227.057 8.510.043.884 13.150.786.421 -0,317 0,317

(23)

46 PBRX 24.717.037.638 6.038.239.822 7.619.225.993 7.732.589.195 -10,834 10,834

47 PICO 8.524.937.158 1.879.515.849 1.774.173.441 -16.206.744.934 0,192 0,192

48 POLY -1.028.032.363.397 -25.429.532.594 -843.229.202.010 -2.047.891.276.423 -0,034 0,034

49 PRAS 2.773.564.587 -2.761.453.528 4.600.058.545 11.986.262.283 0,124 0,124

50 PYFA 1.743.483.869 1.729.406.246 1.328.422.334 1.431.690.739 0,338 0,338

51 RDTX 34.821.603.229 34.577.577.436 21.134.214.479 12.191.338.693 0,564 _0,564

52 RMBA 242.916.734.144 145.509.661.778 108.165.604.794 80.938.123.594 2,118 _2,118

53 SAIP -182.556.995.589 18.259.547.682 -601.188.479.711 -383.697.009.220 -0,153 _0,153

54 SIPD 21.196.442.562 49.646.744.439 -122.445.694.975 -154.415.653.927 0,414 0,414

55 SMAR 988.943.863.116 626.693.652.503 304.203.348.356 -115.823.291.813 0,915 0,915

56 SMCB 169.410.000.000 175.945.000.000 -334.081.000.000 -533.130.000.000 0,567 0,567

57 SMSM 88.562.793.500 72.970.958.216 71.400.518.165 70.356.599.365 6,832 6,832

58 SOBI 106.484.188.000 30.229.522.000 41.121.036.000 42.661.121.000 -5,902 5,902

59 SRSN 25.694.700.000 23.384.506.000 22.778.008.000 -38.030.947.000 0,029 0,029

60 STTP 15.594.767.180 14.426.010.016 10.636.507.502 28.599.471.784 -0,249 _0,249

61 SULI 39.378.130.537 -52.941.697.857 703.341.143 72.280.183.791 -0,251 _0,251

62 TBLA 98.219.965.000 52.975.450.000 6.221.116.000 16.388.301.000 1,380 1,38

63 TURI 189.816.000.000 22.211.000.000 142.732.000.000 152.731.000.000 -0,794 0,794

64 ULTJ 30.393.032.480 14.604.174.200 4.420.551.183 4.414.264.100 2,050 2,05

65 UNTR 1.506.046.000.000 941.905.000.000 1.062.559.000.000 1.133.184.000.000 -2,572 2,572

(24)

Sampel 2008 :

NO KODE AE 2008 AE 2007 AE 2006 AE 2005 PERSISTENSI ABS PERS

1 ARNA 55.220.408.768 44.258.422.350 29.137.596.644 36.320.376.468 0,770 _0,77

2 ASGR 62.486.617.867 72.074.000.366 55.565.251.184 36.066.628.399 0,212 _0,212

3 ASII 11.298.000.000.000 7.970.000.000.000 4.490.838.000.000 6.332.973.000.000 0,897 _0,897

4 AUTO 609.928.000.000 464.741.000.000 287.148.000.000 351.843.000.000 1,047 1,047

5 BATA 157.562.668.000 34.577.678.000 20.160.771.000 25.086.055.000 9,330 9,33

6 BRAM 105.187.412.000 44.071.956.000 29.131.555.000 138.669.810.000 -0,374 0,374

7 BRNA 22.498.483.472 13.273.390.289 5.927.461.582 20.128.208.918 -0,496 _0,496

8 BRPT -3.875.735.000.000 44.533.000.000 8.261.000.000 230.185.846.509 6,713 _6,713

9 CEKA 27.867.555.443 24.676.361.894 16.092.446.498 -6.368.293.361 0,380 _0,38

10 DLTA 85.615.426.000 48.335.803.000 56.591.223.000 38.575.929.000 -0,355 _0,355

11 DVLA 70.819.094.000 49.917.853.000 52.508.646.000 71.576.356.000 -0,478 0,478

12 FASW 36.553.869.861 121.970.185.307 5.828.050.163 4.685.596.822 -0,227 0,227

13 HEXA 225.485.000.000 49.522.000.000 39.428.000.000 97.771.090.333 -1,335 1,335

14 HMSP 3.897.120.000.000 3.632.842.000.000 3.557.491.000.000 2.436.521.000.000 0,190 0,19

15 IGAR 9.913.937.296 21.067.932.847 12.662.329.722 17.732.767.867 -1,354 _1,354

16 INDF 1.798.270.000.000 1.350.717.000.000 742.322.000.000 236.997.704.889 0,941 _0,941

17 INTA 22.943.741.774 9.513.887.731 7.065.909.337 17.997.762.600 -0,651 _0,651

18 INTP 1.745.582.169.729 978.718.023.225 739.685.877.628 116.023.426.558 1,008 _1,008

19 KBLI 26.644.586.382 25.634.676.960 50.381.891.133 25.607.713.036 -0,521 0,521

20 LMPI 2.571.939.722 12.400.202.336 3.313.269.414 5.345.737.591 -0,828 0,828

21 MASA 2.973.530.928 29.204.495.783 2.791.850.483 -398.299.055.857 0,029 0,029

22 MERK 98.611.148.000 89.486.022.000 57.699.807.000 57.247.268.000 0,792 0,792

(25)

NO KODE AE 2008 AE 2007 AE 2006 AE 2005 PERSISTENSI ABS PERS

24 MRAT 22.290.067.707 11.130.009.996 9.096.227.057 8.510.043.884 5,153 _5,153

25 MTDL 82.074.804.036 69.189.281.021 31.926.309.186 23.662.405.444 0,870 0,87

26 PAFI -145.864.156.004 -56.096.879.744 -34.178.870.278 -59.390.739.410 0,929 0,929

27 PRAS -14.813.293.705 2.773.564.587 -2.761.453.528 4.600.058.545 -1,317 1,317

28 PTSP 4.425.351.822 954.126.074 5.125.142.408 -20.218.049.630 -0,122 _0,122

29 PYFA 2.308.877.329 1.743.483.869 1.729.406.246 1.328.422.334 0,763 _0,763

30 RMBA 239.137.880.999 242.916.734.144 145.509.661.778 108.165.604.794 0,547 _0,547

31 SMCB 282.220.000.000 169.410.000.000 175.945.000.000 -334.081.000.000 0,096 _0,096

32 SMGR 2.543.959.976.000 1.793.539.285.000 1.033.499.462.000 519.489.931.000 1,171 1,171

33 SPMA -14.302.222.798 27.397.248.948 8.149.182.725 -63.598.926.747 -0,106 0,106

34 SULI -303.297.851.279 39.378.130.537 -52.941.697.857 703.341.143 -3,588 3,588

35 TCID 114.854.035.121 111.232.287.817 92.864.924.821 82.492.058.369 0,699 0,699

36 TURI 245.079.000.000 189.816.000.000 22.211.000.000 142.732.000.000 -0,010 0,01

37 UNTR 2.685.435.000.000 1.506.046.000.000 941.905.000.000 1.062.559.000.000 2,588 _2,588

Sampel 2009 :

1 AKRA 339.896.367.000 270.951.683.000 237.194.720.000 142.796.329.000 0,705 _0,705

2 ASGR 66.947.559.186 62.486.617.867 72.074.000.366 55.565.251.184 -0,574 _0,574

3 ASII 12.444.000.000.000 11.298.000.000.000 7.970.387.000.000 4.490.838.000.000 0,659 0,659

4 AUTO 809.955.000.000 609.928.000.000 464.741.000.000 287.148.000.000 1,060 1,06

5 INTA 37.473.252.355 22.943.741.774 9.513.887.731 7.065.909.337 1,533 1,533

(26)

7 MTDL 57.795.582.576 82.074.804.036 69.189.281.021 31.926.309.186 -0,099 _0,099

8 RMBA 25.165.110.922 239.137.880.999 242.916.734.144 145.509.661.778 -1,092 1,092

9 SMCB 912.305.000.000 281.296.000.000 169.410.000.000 175.945.000.000 6,261 6,261

10 TURI 310.387.000.000 245.079.000.000 189.816.000.000 22.211.000.000 0,492 0,492

(27)

Data Size

Perusahaan

Sampel 2007 :

NO KODE TOT AKT SIZE

(28)

38 LION 216.129.508.805 26,09914 39 LMSH 62.812.399.313 24,86342 40 LPIN 139.252.657.007 25,65956 41 LTLS 2.135.084.000.000 28,38953 42 MLBI 621.835.000.000 27,15594 43 MERK 331.062.225.000 26,52557 44 MRAT 315.997.722.658 26,479 45 MTDL 1.162.250.916.208 27,78138 46 PBRX 833.092.974.381 27,44841 47 PICO 452.880.149.487 26,83889 48 POLY 5.448.182.115.881 29,3263 49 PRAS 542.959.754.143 27,0203 50 PYFA 95.157.347.340 25,2788 51 RDTX 583.454.291.860 27,09223 52 RMBA 3.859.160.327.022 28,98147 53 SAIP 2.661.804.433.725 28,61003 54 SIPD 1.294.772.758.402 27,88936 55 SMAR 8.063.168.750.738 29,71833 56 SMCB 7.208.250.000.000 29,60625 57 SMSM 830.049.538.892 27,44475 58 SOBI 842.504.689.000 27,45965 59 SRSN 334.128.209.000 26,53479 60 STTP 517.448.084.688 26,97218 61 SULI 1.895.845.309.043 28,27069 62 TBLA 2.457.120.118.000 28,53001 63 TURI 3.345.245.000.000 28,83856 64 ULTJ 1.362.829.538.011 27,94058 65 UNTR 13.002.619.000.000 30,19617

Sampel 2008 :

1 ARNA 736.091.719.029 27,32462

2 ASGR 841.054.201.855 27,45792

3 ASII 80.740.000.000.000 _32,02226

4 AUTO 3.981.316.000.000 _29,01263

5 BATA 401.900.579.000 _26,71947

6 BRAM 1.672.766.471.000 _28,1455

7 BRNA 432.641.907.567 26,79318

(29)

9 CEKA 604.641.844.990 _27,1279

10 DLTA 698.296.738.000 _27,27191

11 DVLA 637.660.844.000 27,18107

12 FASW 3.718.547.929.224 28,94435

13 HEXA 1.838.946.000.000 28,24021

14 HMSP 16.133.819.000.000 30,41194

15 IGAR 305.782.633.658 _26,44614

16 INDF 39.594.264.000.000 _31,30971

17 INTA 1.137.218.196.524 _27,75961

18 INTP 11.286.706.863.779 _30,05465

19 KBLI 607.231.946.434 27,13218

20 LMPI 560.078.203.949 27,05134

21 MASA 2.379.024.168.134 28,49771

22 MERK 375.064.492.000 26,65036

23 MLIA 3.733.017.638.000 28,94824

24 MRAT 354.780.623.962 _26,59477

25 MTDL 1.288.795.504.203 _27,88473

26 PAFI 581.841.786.867 _27,08946

27 PRAS 555.320.858.382 27,04281

28 PTSP 81.755.257.118 25,127

29 PYFA 98.655.309.435 25,3149

30 RMBA 4.455.531.963.727 29,12517

31 SMCB 7.674.980.000.000 _29,66899

32 SMGR 10.602.963.724.000 _29,99215

33 SPMA 1.564.901.725.746 _28,07884

34 SULI 2.169.944.583.777 _28,40572

35 TCID 910.789.677.565 _27,53758

36 TURI 3.583.328.000.000 28,90731

37 UNTR 22.847.721.000.000 30,75987

Sampel 2009 :

1 AKRA 6.059.070.429.000 29,43258

2 ASGR 774.856.830.143 _27,37594

3 ASII 88.938.000.000.000 _32,11896

4 AUTO 4.664.939.000.000 _29,1711

5 INTA 1.039.510.978.420 _27,66977

6 LTLS 3.081.130.000.000 28,75632

(30)

8 RMBA 4.302.659.178.165 _29,09025

9 SMCB 7.265.366.000.000 _29,61414

10 TURI 1.770.692.000.000 28,20239

(31)

LAMPIRAN 3 :

HASIL UJI ASUMSI KLASIK & UJI

(32)

Uji Normalitas (Sebelum Data Normal)

Case Processing Summary

Cases

Valid Missing Total

N Percent N Percent N Percent Unstandardized Residual ₁₀₅ _100,0% ₀ _,0% ₁₀₅ _100,0%

Tests of Normality

Kolmogorov-Smirnov(a) Shapiro-Wilk

Statistic df Sig. Statistic df Sig. Unstandardized Residual _,144 ₁₀₅ _,000 _,896 ₁₀₅ _,000

a Lilliefors Significance Correction

Uji Normalitas (Setelah Data Normal)

Case Processing Summary

Cases

Valid Missing Total

N Percent N Percent N Percent Unstandardized Residual 99 100,0% 0 ,0% 99 100,0%

Statistic df Sig. Statistic df Sig. Unstandardized Residual ,087 99 ,063 ,950 99 ,001

Uji Multikolonieritas

Coefficientsa

,051 ,019 2,762 ,007

-,016 ,016 -,298 -,993 ,323 ,113 8,872 -,177 ,170 -,113 -1,036 ,303 ,857 1,167

,094 ,197 ,144 ,477 ,634 ,111 8,991

(Constant) UE CSRI UE_CSRI Model

1

B Std. Error Unstandardized

Coefficients

Beta Standardized

Coefficients

t Sig. Tolerance VIF Collinearity Statistics

(33)

Uji Autokorelasi

Model Summary(b)

Model R R Square

Adjusted R Square

Std. Error of

the Estimate Durbin-Watson

1 ,192(a) ,037 ,006 ,09601 2,017

a Predictors: (Constant), UE_CSRI, CSRI, UE b Dependent Variable: CAR

Uji Heteroskedastisitas

Coefficientsa

,090 ,012 7,463 ,000

-,001 ,011 -,027 -,091 ,928

-,197 ,110 -,194 -1,787 ,077

-,003 ,128 -,008 -,026 ,979

(Constant) UE CSRI UE_CSRI Model 1

B Std. Error Unstandardized Coefficients Beta Standardized Coefficients t Sig.

Dependent Variable: ABS_RES a.

Uji Hipotesis Model I

Model Summary(b)

Model R R Square

Adjusted R Square

Std. Error of

1 ,192(a) ,037 ,006 ,09601 2,017

a Predictors: (Constant), UE_CSRI, CSRI, UE b Dependent Variable: CAR

ANOVAb

,034 3 ,011 1,213 ,309a

,876 95 ,009

,909 98 Regression Residual Total Model 1 Sum of

Squares df Mean Square F Sig.

Predictors: (Constant), UE_CSRI, CSRI, UE a.

(34)

Coefficientsa

,051 ,019 2,762 ,007

-,016 ,016 -,298 -,993 ,323 ,113 8,872 -,177 ,170 -,113 -1,036 ,303 ,857 1,167

,094 ,197 ,144 ,477 ,634 ,111 8,991

(Constant) UE CSRI UE_CSRI Model

1

Coefficients

Beta Standardized

Coefficients

Dependent Variable: CAR a.

Statistik Deskriptif Model I

Descriptive Statistics

N Minimum Maximum Mean Std. Deviation

CAR ₉₉ _-,16 _,38 _,0316 _,09633

UE 99 -8,70 7,55 ,3879 1,77139

CSRI 99 ,04 ,37 ,0934 ,06149

UE_CSRI ₉₉ _-,89 _,58 _,0340 _,14732

(35)

LAMPIRAN 4 :

HASIL UJI ASUMSI KLASIK & UJI

(36)

Uji Normalitas (Sebelum Data Normal)

Case Processing Summary

Cases

Valid Missing Total

Statistic df Sig. Statistic df Sig. Unstandardized Residual ,188 89 ,000 ,817 89 ,000

Uji Normalitas (Setelah Data Normal)

Case Processing Summary

Cases

Valid Missing Total

Statistic df Sig. Statistic df Sig. Unstandardized Residual ,051 76 ,200(*) ,991 76 ,895

* This is a lower bound of the true significance. a Lilliefors Significance Correction

Uji Autokorelasi

Model Summary(b)

Model R R Square

Adjusted R Square

Std. Error of

1 ,465(a) ,216 ,067 ,08065 2,155

a Predictors: (Constant), UE_SIZE, CSRI, LEV, RISK, GROWTH, UE_RISK, PERS, SIZE, UE_LEV, UE_GROWTH, UE_CSRI, UE_PERS

(37)

Uji Multikolonieritas (sebelum terbebas dari masalah multikolonieritas)

Coefficientsa

,123 ,210 ,587 ,560

,981 ,341 7,817 2,878 ,005 ,002 661,197 -,059 ,183 -,048 -,325 ,746 ,522 1,915 -,013 ,023 -,140 -,594 ,555 ,201 4,970 -,021 ,029 -,089 -,725 ,471 ,736 1,358 -,021 ,018 -,137 -1,156 ,252 ,800 1,251 -,010 ,007 -,212 -1,406 ,165 ,492 2,033 -,002 ,008 -,034 -,221 ,826 ,480 2,083 ,391 ,389 ,285 1,007 ,318 ,139 7,184

,010 ,022 ,121 ,436 ,665 ,146 6,863

-,039 ,034 -,142 -1,166 ,248 ,753 1,329

,016 ,027 ,107 ,590 ,557 ,339 2,952

,025 ,013 ,409 2,001 ,050 ,267 3,748 -,038 ,013 -8,367 -2,903 ,005 ,001 744,538 (Constant) UE CSRI PERS RISK LEV GROWTH SIZE UE_CSRI UE_PERS UE_RISK UE_LEV UE_GROWTH UE_SIZE Model 1

Coefficients

Beta Standardized

Coefficients

Uji Multikolonieritas (setelah terbebas dari masalah multikolonieritas)

Coefficientsa

,301 ,212 1,419 ,161

,003 ,192 ,002 ,016 ,987 ,530 1,888

-,027 ,023 -,281 -1,156 ,252 ,210 4,754 -,025 ,031 -,103 -,793 ,431 ,738 1,356 -,022 ,019 -,145 -1,160 ,251 ,800 1,250 -,007 ,007 -,145 -,923 ,360 ,504 1,985 -,009 ,008 -,164 -1,066 ,291 ,526 1,900 -,148 ,360 -,108 -,411 ,682 ,181 5,514

,016 ,023 ,206 ,710 ,481 ,147 6,784

-,031 ,035 -,112 -,878 ,384 ,758 1,319 -,018 ,026 -,118 -,682 ,498 ,416 2,404

,029 ,016 ,466 1,817 ,134 ,269 3,713

-,001 ,001 -,113 -,373 ,710 ,135 7,420 (Constant) CSRI PERS RISK LEV GROWTH SIZE UE_CSRI UE_PERS UE_RISK UE_LEV UE_GROWTH UE_SIZE Model 1

Coefficients

Beta Standardized

Coefficients

(38)

Uji Heteroskedastisitas

Coefficientsa

,062 ,116 ,535 ,595

-,129 ,105 -,191 -1,230 ,223

-,003 ,013 -,057 -,230 ,819

,013 ,017 ,104 ,792 ,431

,001 ,010 ,012 ,096 ,924

-,005 ,004 -,195 -1,223 ,226

,001 ,004 ,019 ,120 ,905

-,158 ,197 -,213 -,802 ,425

-,005 ,013 -,111 -,378 ,707

-,009 ,019 -,061 -,468 ,642

,015 ,014 ,180 1,029 ,307

,015 ,008 ,452 1,985 ,052

,000 ,001 ,042 ,135 ,893

(Constant) CSRI PERS RISK LEV GROWTH SIZE UE_CSRI UE_PERS UE_RISK UE_LEV UE_GROWTH UE_SIZE Model 1

B Std. Error Unstandardized Coefficients Beta Standardized Coefficients t Sig.

Dependent Variable: ABS_RES a.

Uji Hipotesis Model II

Model Summary(b)

Model R R Square

Adjusted R Square

Std. Error of

1 ,465(a) ,216 ,067 ,08065 2,155

a Predictors: (Constant), UE_SIZE, CSRI, LEV, RISK, GROWTH, UE_RISK, PERS, SIZE, UE_LEV, UE_GROWTH, UE_CSRI, UE_PERS

b Dependent Variable: CAR

ANOVAb

,113 12 ,009 1,446 ,170a

,410 63 ,007

,523 75 Regression Residual Total Model 1 Sum of

Squares df Mean Square F Sig.

Predictors: (Constant), UE_SIZE, CSRI, LEV, RISK, GROWTH, UE_RISK, PERS, SIZE, UE_LEV, UE_GROWTH, UE_CSRI, UE_PERS

a.

(39)

Coefficientsa

,301 ,212 1,419 ,161

,003 ,192 ,002 ,016 ,987 ,530 1,888

-,027 ,023 -,281 -1,156 ,252 ,210 4,754 -,025 ,031 -,103 -,793 ,431 ,738 1,356 -,022 ,019 -,145 -1,160 ,251 ,800 1,250 -,007 ,007 -,145 -,923 ,360 ,504 1,985 -,009 ,008 -,164 -1,066 ,291 ,526 1,900 -,148 ,360 -,108 -,411 ,682 ,181 5,514

,016 ,023 ,206 ,710 ,481 ,147 6,784

-,031 ,035 -,112 -,878 ,384 ,758 1,319 -,018 ,026 -,118 -,682 ,498 ,416 2,404

,029 ,016 ,466 1,817 ,134 ,269 3,713

-,001 ,001 -,113 -,373 ,710 ,135 7,420 (Constant) CSRI PERS RISK LEV GROWTH SIZE UE_CSRI UE_PERS UE_RISK UE_LEV UE_GROWTH UE_SIZE Model 1

Coefficients

Beta Standardized

Coefficients

Statistik Deskriptif Model II

Descriptive Statistics

N Minimum Maximum Mean Std. Deviation

CAR ₇₆ _-,15 _,39 _,0287 _,08347

UE 76 -1,52 2,32 ,2583 ,66520

CSRI 76 ,04 ,37 ,0983 ,06681

PERS ₇₆ _,02 _5,15 _,7881 _,86952

RISK 76 -,93 ,96 ,0952 ,35056

LEV 76 -,04 2,76 ,4567 ,54669

GROWTH 76 -,06 7,98 2,0474 1,82538

SIZE ₇₆ _24,71 _32,12 _28,2491 _1,60730

UE_CSRI 76 -,21 ,22 ,0262 ,06079

UE_PERS 76 -,98 5,17 ,4258 1,04823

UE_RISK 76 -,57 1,68 ,0671 ,30214

UE_LEV ₇₆ _-2,34 _1,98 _,0723 _,55244

UE_GROWTH 76 -2,23 7,07 ,6683 1,34926

UE_SIZE 76 -42,74 64,98 7,4034 18,44193

(40)

LAMPIRAN 5 :

TANGGAL PUBLIKASI PERUSAHAAN

(41)

NO KODE PERUSAHAAN 2006 2007 2008 2009

1 ADES PT Ades Waters Indonesia Tbk 11 April 2007 05 April 2008 01 April 2009 01 April 2010

2 ADMG PT Polychem Indonesia Tbk 30 Maret 2007 28 Maret 2008 20 April 2009 01 April 2010

3 AISA PT Asia Intiselera Tbk. 30 Maret 2007 01 April 2008 20 April 2009 22 April 2010

4 AKKU Aneka Kemasindo Utama Tbk 30 Maret 2007 31 Maret 2008 20 April 2009 22 April 2010

5 AKPI PT Argha Karya Prima Industry 16 April 2007 23 Mei 2008 - 09 April 2010

6 AKRA PT AKR Corporindo Tbk 29 Maret 2007 01 April 2008 01 April 2009 29 Maret 2010

7 ALMI PT Alumindo Light Metal Industry 30 Maret 2007 31 Maret 2008 20 April 2009 -

8 AMFG PT Asahimas Flat Glass Co. Ltd 23 Maret 2007 31 Maret 2008 20 April 2009 -

9 APLI PT Asiaplast Industries Tbk. 02 April 2007 31 Maret 2008 20 April 2009 01 April 2010

10 AQUA PT Aqua Golden Mississippi Tbk 02 April 2007 31 Maret 2008 20 April 2009 01 April 2010

11 ARGO PT Argo Pantes Tbk. 21 Januari 2007 28 Mei 2008 - 01 April 2010

12 ARNA PT Arwana Citramulia Tbk. 29 Maret 2007 19 Maret 2008 31 Maret 2009 01 April 2010

13 ASGR PT Astra Graphia Tbk 26 Februari 2007 27 Februari 2008 25 Februari 2009 24 Februari 2010

14 ASII PT Astra International Tbk. 28 Maret 2007 29 Februari 2008 02 Maret 2009 03 Maret 2010

15 AUTO PT Astra Otoparts Tbk. 28 Februari 2007 29 Februari 2008 16 Maret 2009 09 Maret 2010

16 BATA PT Sepatu Bata Tbk. 30 Maret 2007 31 Maret 2008 31 Maret 2009 01 April 2010

17 BIMA PT Primarindo Asia Infrastructur 16 April 2007 31 Maret 2008 01 April 2009 01 April 2010

18 BRAM PT Branta Mulia Tbk. 30 Maret 2007 28 Maret 2008 27 Maret 2009 01 April 2010

19 BRNA PT Berlina Co. Ltd. Tbk. 05 April 2007 04 April 2008 30 Maret 2009 01 April 2010

20 BRPT PT Barito Pacific Timber Tbk. 05 April 2007 31 Maret 2008 30 Maret 2009 01 April 2010

21 BTON PT Betonjaya Manunggal Tbk. 29 Maret 2007 31 Maret 2008 20 April 2009 01 April 2010

22 BUDI PT Budi Acid Jaya Tbk. 16 April 2007 31 Maret 2008 20 April 2009 01 April 2010

(42)

NO KODE PERUSAHAAN 2006 2007 2008 2009

24 CLPI PT Colorpak Indonesia Tbk. 01 Mei 2007 04 April 2008 20 April 2009 -

25 CNTX PT Century Textile Industry 24 Juli 2007 14 April 2008 06 April 2009 22 April 2010

26 CTBN PT Citra Tubindo Tbk. 30 Maret 2007 31 Maret 2008 31 Maret 2009 01 April 2010

27 DAVO PT Davomas Abadi Tbk. 02 Maret 2007 28 Januari 2008 - 01 April 2010

28 DLTA PT Delta Djakarta Tbk. 16 April 2007 31 Maret 2008 31 Maret 2009 01 April 2010

29 DPNS PT Duta Pertiwi Nusantara Tbk. 02 April 2007 31 Maret 2008 24 April 2009 01 April 2010

30 DVLA PT Darya Varia Laboratories Tbk 28 Maret 2007 28 Maret 2008 24 Maret 2009 01 April 2010

31 DYNA PT Dynaplast Tbk. 30 Maret 2007 31 Maret 2008 31 Maret 2009 30 April 2010

32 EKAD PT Ekadharma Tape Industries Tbk. 29 Maret 2007 27 Maret 2008 20 April 2009 01 April 2010

33 ERTX PT Eratex Djaja Ltd. Tbk. 14 Mei 2007 28 Mei 2008 - -

34 ESTI PT Ever Shine Textile Industry 07 Mei 2007 31 Maret 2008 20 April 2009 01 April 2010

35 ETWA PT Eterindo Wahanatama Tbk. 29 Mei 2007 02 Juni 2008 - 22 April 2010

36 FAST PT Fast Food Indonesia Tbk 05 April 2007 04 April 2008 13 April 2009 23 April 2010

37 FASW PT Fajar Surya Wisesa Tbk. 29 Maret 2007 24 Maret 2008 31 Maret 2009 01 April 2010

38 FPNI PT Fatrapolindo Nusa Industri 30 Maret 2007 29 Februari 2008 20 April 2009 -

39 GDST PT Gunawan Dianjaya Steel Tbk. 01 April 2010

40 GDYR PT Goodyear Indonesia Tbk. 29 Maret 2007 11 Maret 2008 20 April 2009 22 April 2010

41 GGRM PT Gudang Garam Tbk. 30 Maret 2007 27 Maret 2008 20 April 2009 -

42 GJTL PT Gajah Tunggal Tbk. 20 Juni 2007 26 Maret 2008 20 April 2009 01 April 2010

43 HDTX PT Panasia Indosyntec Tbk. 16 April 2007 03 April 2008 31 Maret 2009 -

44 HEXA PT Hexindo Adiperkasa Tbk 30 Maret 2007 27 Maret 2008 30 Maret 2009 -

45 HMSP PT Hanjaya Mandala Sampoerna Tbk. 27 Maret 2007 27 Maret 2008 30 Maret 2009 01 April 2010

(43)

NO KODE PERUSAHAAN 2006 2007 2008 2009

47 IKAI PT Intikeramik Alamasri Industri 30 Maret 2007 01 April 2008 20 April 2009 -

48 IKBI PT Sumi Indokabel Tbk. 30 Maret 2007 31 Maret 2008 20 April 2009 01 April 2010

49 IMAS PT Indomobil Sukses International Tbk 08 Mei 2007 22 Mei 2008 22 Juni 2009 -

50 INAF PT Indofarma Tbk. 29 Maret 2007 31 Maret 2008 01 April 2009 01 April 2010

51 INAI PT Indal Aluminium Industry Tbk 30 Maret 2007 31 Maret 2008 20 April 2009 01 April 2010

52 INCI PT Intanwijaya International Tbk. 02 April 2007 01 April 2008 20 April 2009 01 April 2010

53 INDF PT Indofood Sukses Makmur Tbk. 24 Mei 2007 04 April 2008 30 Maret 2009 01 April 2010

54 INDR PT Indo-Rama Synthetics Tbk. 02 April 2007 31 Maret 2008 20 April 2009 01 April 2010

55 INDS PT Indospring Tbk. 30 Maret 2007 31 Maret 2008 01 April 2009 01 April 2010

56 INKP PT Indah Kiat Pulp & Paper Cor 02 Mei 2007 06 Mei 2008 - -

57 INRU PT Toba Pulp Lestari Tbk 30 Mei 2008 23 Maret 2009 -

58 INTA PT Intraco Penta Tbk 30 Maret 2007 31 Maret 2008 31 Maret 2009 12 Maret 2010

59 INTD PT Inter delta Tbk 30 Maret 2007 31 Maret 2008 01 April 2009 01 April 2010

60 INTP PT Indocement Tunggal Prakarsa 22 Maret 2007 18 Maret 2008 23 Maret 2009 01 April 2010

61 ITMA PT Itamaraya Gold Industri Tbk - 28 Maret 2008 31 Maret 2009 -

62 JECC PT Jembo Cable Company Tbk. 30 Maret 2007 01 April 2008 03 April 2009 -

63 JKSW PT Jakarta Kyoei Steel Works L 30 Maret 2007 31 Maret 2008 03 April 2009 12 Juni 2010

64 JPRS PT Jaya Pari Steel Tbk. 29 Maret 2007 14 April 2008 20 April 2009 01 April 2010

65 KAEF PT Kimia Farma Tbk. 20 Maret 2007 04 April 2008 20 April 2009 01 April 2010

66 KARW PT Karwell Indonesia Tbk. 02 April 2007 31 Maret 2008 20 April 2009 01 April 2010

67 KBLI PT GT Kabel Indonesia Tbk. 29 Maret 2007 31 Maret 2008 24 Maret 2009 -

68 KBLM PT Kabelindo Murni Tbk. 05 April 2007 01 April 2008 03 April 2009 22 April 2010

(44)

NO KODE PERUSAHAAN 2006 2007 2008 2009

70 KDSI PT Kedawung Setia Industrial Tbk. 02 April 2007 16 Mei 2008 20 April 2009 01 April 2010

71 KIAS PT Keramika Indonesia Tbk - 12 Mei 2008 20 April 2009 01 April 2010

72 KICI PT Kedaung Indah Can Tbk. 30 Maret 2007 01 April 2008 30 Maret 2009 01 April 2010

73 KKGI PT Kurnia Kapuas Utama Glue 16 April 2007 03 April 2008 31 Maret 2009 -

74 KLBF PT Kalbe Farma Tbk. 02 April 2007 31 Maret 2008 01 April 2009 01 April 2010

75 KONI PT Perdana Bangun Pusaka Tbk 02 April 2007 14 April 2008 01 Juni 2009 06 April 2010

76 LAPD PT Lapindo Packaging Tbk. 16 April 2007 04 April 2008 - -

77 LION PT Lion Metal Works Tbk. 30 Maret 2007 31 Maret 2008 06 April 2009 01 April 2010

78 LMPI PT Langgeng Makmur Plastic Ind 30 Maret 2007 01 April 2008 30 Maret 2009 01 April 2010

79 LMSH PT Lionmesh Prima Tbk. 30 Maret 2007 31 Maret 2008 20 April 2009 01 April 2010

80 LPIN PT Multi Prima Sejahtera Tbk 05 April 2007 13 Maret 2008 26 Mei 2009 01 April 2010

81 LTLS PT Lautan Luas Tbk 30 Maret 2007 31 Maret 2008 01 April 2009 31 Maret 2010

82 MASA PT Multistrada Arah Sarana Tbk 30 Maret 2007 31 Maret 2008 31 Maret 2009 01 April 2010

83 MDRN PT Modern International Tbk 04 Juni 2007 02 Juni 2008 27 Mei 2009 05 April 2010

84 MERK PT Merck Indonesia Tbk. 26 Maret 2007 17 Maret 2008 16 Maret 2009 01 April 2010

85 MITI PT Mitra Investindo (d/h Siwani Trimitra)

Tbk. 27 April 2007 30 Mei 2008 28 April 2009 23 April 2010

86 MLBI PT Multi Bintang Indonesia Tbk 30 Maret 2007 31 Maret 2008 20 April 2009 03 Mei 2010

87 MLPL PT Multipolar Tbk 02 April 2007 05 Maret 2008 01 April 2009 31 Maret 2010

88 MLIA PT Mulia Industrindo Tbk. 30 Maret 2007 09 April 2008 31 Maret 2009 01 April 2010

89 MRAT PT Mustika Ratu Tbk. 30 Maret 2007 31 Maret 2008 30 Maret 2009 01 April 2010

90 MTDL PT Metrodata Electronics Tbk 30 Maret 2007 31 Maret 2008 31 Maret 2009 31 Maret 2010

(45)

NO KODE PERUSAHAAN 2006 2007 2008 2009

92 MYOR PT Mayora Indah Tbk. 05 April 2007 01 April 2008 03 April 2009 01 April 2010

93 MYRX PT Hanson Industri Utama Tbk. 07 Mei 2007 18 Juli 2008 20 April 2009 01 April 2010

94 MYTX PT Apac Citra Centertex Tbk 24 Maret 2007 07 April 2008 - 03 Mei 2010

95 NIKL PT Pelat Timah Nusantara Tbk. 01 April 2010

96 NIPS PT Nipress Tbk. 06 Juni 2007 31 Maret 2008 20 April 2009 08 Juli 2010

97 PAFI PT Panasia Filament Inti Tbk. 16 April 2007 03 April 2008 31 Maret 2009 01 April 2010

98 PBRX PT Pan Brothers Tex Tbk. 26 Maret 2007 31 Maret 2008 01 April 2009 22 April 2010

99 PICO PT Pelangi Indah Canindo Tbk. 16 April 2007 31 Maret 2008 20 April 2009 22 April 2010

100 POLY PT Polysindo Eka Perkasa Tbk. 30 Maret 2007 31 Maret 2008 20 April 2009 01 April 2010

101 PRAS PT Prima Alloy Steel Tbk. 29 Maret 2007 31 Maret 2008 30 Maret 2009 01 April 2010

102 PSDN PT Prasidha Aneka Niaga Tbk. 30 Maret 2007 01 April 2008 01 April 2009 01 April 2010

103 PTSN PT Sat Nusapersada Tbk 01 April 2008 20 April 2009 01 April 2010

104 PTSP PT Pioneerindo Gourmet International Tbk 30 Maret 2007 01 April 2008 31 Maret 2009 31 Maret 2010

105 PYFA PT Pyridam Farma Tbk. 29 Maret 2007 27 Maret 2008 27 Maret 2009 01 April 2010

106 RDTX PT Roda Vivatex Tbk. 02 April 2007 31 Maret 2008 20 April 2009 01 April 2010

107 RICY PT Ricky Putra Globalindo Tbk. 09 April 2007 14 April 2008 20 April 2009 01 April 2010

108 RMBA PT Bentoel International Inves 30 Maret 2007 31 Maret 2008 02 Maret 2009 30 Maret 2010

109 ROTI PT Nippon Indosari Corpindo Tbk -

110 SAIP PT Surabaya Agung Industri 30 Maret 2007 31 Maret 2008 20 April 2009 01 April 2010

111 SCCO PT Supreme Cable Manufacturing 05 April 2007 31 Maret 2008 01 April 2009 -

112 SCPI PT Schering Plough Indonesia Tbk. 30 Maret 2007 28 Maret 2008 20 April 2009 01 April 2010

113 SIAP PT Sekawan Inti Pratama Tbk. - - 20 April 2009 01 April 2010

(46)

NO KODE PERUSAHAAN 2006 2007 2008 2009

115 SIMM PT Surya Intrindo Makmur Tbk. 30 Maret 2007 31 Maret 2008 01 April 2009 01 April 2010

116 SKLT PT Sekar Laut Tbk. 02 April 2007 04 April 2008 01 April 2009 01 April 2010

117 SMAR PT Sinar Mas Agro Resources 26 Maret 2007 28 Maret 2008 20 April 2009 01 April 2010

118 SMCB PT Holcim Indonesia Tbk (Semen

Cibinong) 20 Maret 2007 19 Maret 2008 16 Maret 2009 09 Maret 2010

119 SMGR PT Semen Gresik (Persero) Tbk. 02 April 2007 24 Maret 2008 23 Maret 2009 01 April 2010

120 SMSM PT Selamat Sempurna Tbk. 30 Maret 2007 31 Maret 2008 20 April 2009 01 April 2010

121 SOBI PT Sorbitol Inti Murni Corpora 27 Maret 2007 31 Maret 2008 20 April 2009 30 April 2010

122 SPMA PT Suparma Tbk. 29 Maret 2007 19 Maret 2008 24 Maret 2009 01 April 2010

123 SQBI PT Bristol-meyrs Squibb Indonesia 07 Mei 2007 16 April 2008 22 April 2009 01 April 2010

124 SRSN PT Sarasa Nugraha Tbk. 23 Maret 2007 28 Maret 2008 20 April 2009 01 April 2010

125 SSTM PT Sunson Textile Manufacturer 22 Mei 2007 25 April 2008 - -

126 STTP PT Siantar Top Tbk. 28 Maret 2007 31 Maret 2008 01 April 2009 01 April 2010

127 SULI PT Sumalindo Lestari Jaya Tbk. 02 April 2007 31 Maret 2008 30 Maret 2009 01 April 2010

128 TBLA PT Tunas Baru Lampung Tbk. 16 April 2007 31 Maret 2008 20 April 2009 -

129 TBMS PT Tembaga Mulia Semanan Tbk. 30 Maret 2007 03 April 2008 03 April 2009 -

130 TCID PT Mandom Indonesia Tbk. 12 Maret 2007 14 Maret 2008 16 Maret 2009 01 April 2010

131 TIRA PT Tira Austenite Tbk 11 April 2007 15 April 2008 01 April 2009 06 April 2010

132 TFCO PT Teijin Indonesia Fiber Corp 16 April 2007 03 April 2008 20 April 2009 01 April 2010

133 TIRT PT Tirta Mahakam Plywood Indus 16 April 2007 09 April 2008 06 April 2009 01 April 2010

134 TKIM PT Pabrik Kertas Tjiwi Kimia Tbk. 02 Mei 2007 07 Mei 2008 - -

135 TOTO PT Surya Toto Indonesia Tbk. 19 April 2007 31 Maret 2008 20 April 2009 22 April 2010

(47)

NO KODE PERUSAHAAN 2006 2007 2008 2009

137 TRST PT Trias Sentosa Tbk. 05 April 2007 03 April 2008 20 April 2009 01 April 2010

138 TSPC PT Tempo Scan Pacific Tbk. 11 April 2007 24 Maret 2008 01 April 2009 22 April 2010

139 TURI PT Tunas Ridean Tbk 30 Maret 2007 31 Maret 2008 31 Maret 2009 30 Maret 2010

140 ULTJ PT Ultrajaya Milk Industry 27 Maret 2007 28 Maret 2008 20 April 2009 01 April 2010

141 UNIC PT Unggul Indah Cahaya Tbk. 27 April 2007 01 April 2008 20 April 2009 -

142 UNTR PT United Tractors Tbk 01 Maret 2007 28 Februari 2008 27 Februari 2009 25 Februari 2010

143 UNVR PT Unilever Indonesia Tbk. 29 Maret 2007 26 Maret 2008 13 April 2009 01 April 2010

144 UNTX PT Unitex Tbk 31 Maret 2008 31 Maret 2009 01 April 2010

145 VOKS PT Voksel Electric Tbk. 30 Maret 2007 15 Mei 2008 20 April 2009 -

(48)

LAMPIRAN 5 :

(49)

Item-Item Pengungkapan Tanggung Jawab Sosial Perusahaan

Lingkungan

1 Pengendalian polusi kegiatan operasi; pengeluaran riset dan pengembangan

untuk pengurangan polusi

2 Pernyataan yang menunjukkan bahwa operasi perusahaan tidak mengakibatkan polusi atau memenuhi ketentuan hukum dan peraturan polusi 3 Pernyataan yang menunjukkan bahwa polusi operasi telah atau akan dikurangi 4 Pencegahan atau perbaikan kerusakan lingkungan akibat pengolahan sumber alam,

misalnya reklamasi daratan atau reboisasi 5 Konservasi sumber alam, misalnya mendaur ulang kaca, besi, minyak, air, dan

kertas

6 Penggunaan material daur ulang

7 Menerima penghargaan berkaitan dengan program lingkungan yang dibuat

Perusahaan

8 Merancang fasilitas yang harmonis dengan lingkungan 9 Kontribusi dalam seni yang bertujuan untuk memperindah lingkungan 10 Kontribusi dalam pemugaran bangunan sejarah 11 Pengolahan limbah

12 Mempelajari dampak lingkungan untuk memonitor dampak lingkungan perusahaan

13 Perlindungan lingkungan hidup

Energi

1 Menggunakan energi secara lebih efisien dalam kegiatan operasi 2 Memanfaatkan bahan bekas untuk memproduksi energi 3 Mengungkapkan penghematan energi sebagai hasil produk daur ulang 4 Membahas upaya perusahaan dalam mengurangi konsumsi energi 5 Pengungkapan peningkatan efisiensi energi dari produk 6 Riset yang mengarah pada peningkatan efisiensi energi dari produk 7 Mengungkapkan kebijakan energi perusahaan

Kesehatan dan Keselamatan Tenaga Kerja

(50)

8 Mengungkapkan pelayanan kesehatan tenaga kerja

Lain-lain tentang Tenaga Kerja

1 Perekrutan atau memanfaatkan tenaga kerja wanita / orang cacat 2 Mengungkapkan persentase / jumlah tenaga kerja wanita / orang cacat dalam

tingkat managerial

3 Mengungkapkan tujuan penggunaan tenaga kerja wanita / orang cacat dalam

Pekerjaan

4 Program untuk kemajuan tenaga kerja wanita / orang cacat 5 Pelatihan tenaga kerja melalui program tertentu di tempat kerja 6 Memberi bantuan keuangan pada tenaga kerja dalam bidang pendidikan 7 Memberikan suatu pusat pelatihan tenaga kerja 8 Mengungkapkan bantuan atau bimbingan untuk tenaga kerja yang dalam

proses mengundurkan diri atau yang telah membuat kesalahan 9 Mengungkapkan perencanaan kepemilikan rumah karyawan 10 Mengungkapkan fasilitas untuk aktivitas rekreasi 11 Pengungkapan persentase gaji untuk pensiun 12 Mengungkapkan kebijakan penggajian dalam perusahaan 13 Mengungkapkan jumlah tenaga kerja dalam perusahaan 14 Mengungkapkan tingkatan managerial yang ada 15 Mengungkapkan disposisi staff - dimana staff di tempatkan 16 Mengungkapkan jumlah staff, masa kerja, dan kelompok usia mereka 17 Mengungkapkan statistik tenaga kerja, misal penjualan per tenaga kerja 18 Mengungkapkan kualifikasi tenaga kerja yang direkrut 19 Mengungkapkan rencana kepemilikan saham oleh tenaga kerja 20 Mengungkapkan rencana pembagian keuntungan lain 21 Mengungkapkan informasi hubungan manajemen dengan tenaga kerja dalam

meningkatkan kepuasan dan motivasi kerja 22 Mengungkapkan informasi stabilitas pekerjaan tenaga kerja dan masa depan

Perusahaan

23 Membuat laporan tenaga kerja yang terpisah 24 Melaporkan hubungan perusahaan dengan serikat buruh 25 Melaporkan gangguan dan aksi tenaga kerja 26 Mengungkapkan informasi bagaimana aksi tenaga kerja dinegosiasikan 27 Meningkatkan kondisi kerja secara umum 28 Informasi re-organisasi perusahaan yang mempengaruhi tenaga kerja 29 Informasi dan statistik perputaran tenaga kerja

Produk

1 Pengungkapan informasi pengembangan produk perusahaan, termasuk

(51)

2 Gambaran pengeluaran riset dan pengembangan produk 3 Pengungkapan informasi proyek riset perusahaan untuk memperbaiki produk 4 Pengungkapan bahwa produk memenuhi standard keselamatan 5 Membuat produk lebih aman untuk konsumen 6 Melaksanakan riset atas tingkat keselamatan produk perusahaan 7 Pengungkapan peningkatan kebersihan / kesehatan dalam pengolahan dan

penyiapan produk

8 Pengungkapan informasi atas keselamatan produk perusahaan 9 Pengungkapan informasi mutu produk yang dicerminkan dalam penerimaan

Penghargaan

10 Informasi yang dapat diverifikasi bahwa mutu produk telah meningkat

( Misalnya ISO 9000 )

Keterlibatan Masyarakat

1 Sumbangan tunai, produk, pelayanan untuk mendukung aktivitas 2 Tenaga kerja paruh waktu (part-time employment) dari mahasiswa/pelajar 3 Sebagai sponsor untuk proyek kesehatan masyarakat

4 Membantu riset medis

5 Sebagai sponsor untuk konferensi pendidikan, seminar, atau pameran seni 6 Membiayai program beasiswa

7 Membuka fasilitas perusahaan untuk masyarakat 8 Mensponsori kampanye nasional

9 Mendukung pengembangan industri lokal

Umum

1 Pengungkapan tujuan/kebijakan perusahaan secara umum berkaitan dengan tanggung jawab sosial perusahaan kepada masyarakat

2 Informasi berhubungan dengan tanggung jawab sosial perusahaan selain yang disebutkan diatas