LAMPIRAN-LAMPIRAN
A. Indikator ISO 26000 Operasioalisasi
Variabel
Dimensi Indikator Skala
Pengukuran Pengungkapan
CSR berdasar ISO 26000 (X1)
(Saputro Temmy, 2013)
Tata kelola organisasi Hak-hak asasi manusia
A. Penelitian mendalam (Due Diligence) B. Kondisi yang menimbulkan resiko HAM C. Penghindaran Pelanggan D. Penyelesaian Keluhan
E. Diskriminasi dan
kelompok-
kelompok Rentan F. Hak-hak Sipil dan Politik G. Hak-hak ekonomi, sosial dan politik H. Hak-hak Fundamental Ketenagakerjaan Praktik
Ketenagakerjaan
A. Kerja dan Hubungan Ketenagakerjaan B. Kondisi Kerja dan
Jaminan social
C. Dialog
Ketenagakerjaan D. Kesehatan dan keselamatan kerja E. Pengembangan sumber
daya manusia dan pelatihan
Lingkungan A. Pencegahan polusi
B. Penggunaaan sumber
daya yang berkelanjutan C. Mitigasi dan adaptasi
terhadap
perubahan iklim D. Proteksi lingkungan dan keragaman hayati dan restorasi habitat Praktik Operasi
yang Adil
A. Anti korupsi B. Keterlibatan yang bertanggung jawab dalam urusan politik C. Kompetisi yang adil D. Promosi tanggung jawab sosial dalam sphere of Influence E.
Penghormatan
hak cipta Isu-isu
konsumen
A. Pemasaran yang adil
dengan informasi yang fraktual dan tidak bias, serta praktik
kontraktual yang adil
B. Pemeliharaan kesehatan dan keselamatan konsumen
C. Konsumsi yang berkelanjutan D. Pelayanan dan dukungan
terhadap
konsumen serta penyelesaian keberatan E. Proteksi dan privasi data konsumen
F. Akses terhadap pelayanan
esensial
G. Pendidikan dan penyadaran
Pemeliharaan dan Pengembangan Masyarakat
A.Pemeliharaan masyarakat B. Pemeliharaan dan
kebudayaan
C.
Penciptaan lapangan kerja dan peningkatan keterampilan D. Pengembangan dan akses
atas teknologi E. Kesejahteraan dan
peningkatan
Pendapatan
F. Kesehatan
G. Investasi Sosial
CSR 2017 Kode
Perusahaan Masyarakkat Konsumen Kegiatan
Institusi Lingkungan Ketenagakerjaan HAM Pengelolaan
Organisasi Ʃ ISO
26000 CSR CSR
ADRO 7 4 3 3 5 4 1 27 37 0,72973 72,97297
ANTM 5 5 3 3 5 6 1 28 37 0,756757 75,67568
ARTI 4 3 1 3 5 4 1 21 37 0,567568 56,75676
BUMI 6 2 2 2 5 6 1 24 37 0,648649 64,86486
BYAN 7 4 4 3 5 6 1 30 37 0,810811 81,08108
CITA 6 3 1 4 5 4 1 24 37 0,648649 64,86486
CTTH 6 5 3 3 5 4 1 27 37 0,72973 72,97297
DEWA 7 4 3 3 5 5 1 28 37 0,756757 75,67568
DOID 7 4 3 4 5 6 1 30 37 0,810811 81,08108
ESSA 7 4 4 4 5 5 1 30 37 0,810811 81,08108
GEMS 7 5 4 4 5 5 1 31 37 0,837838 83,78378
HRUM 7 5 4 4 5 6 1 32 37 0,864865 86,48649
INCO 7 5 4 4 5 5 1 31 37 0,837838 83,78378
ITMG 7 6 4 4 5 5 1 32 37 0,864865 86,48649
KKGI 7 5 4 4 5 5 1 31 37 0,837838 83,78378
MBAP 7 4 2 2 5 5 1 26 37 0,702703 70,27027
MDKA 7 5 4 4 5 5 1 31 37 0,837838 83,78378
MITI 7 6 4 2 5 5 1 30 37 0,810811 81,08108
MYOH 7 4 4 4 5 5 1 30 37 0,810811 81,08108
PKPK 6 1 1 1 5 5 1 20 37 0,540541 54,05405
PSAB 7 5 3 2 5 5 1 28 37 0,756757 75,67568
PTBA 7 6 4 3 5 5 1 31 37 0,837838 83,78378
PTRO 7 5 4 2 5 5 1 29 37 0,783784 78,37838
RUIS 7 6 2 2 5 3 1 26 37 0,702703 70,27027
SMMT 7 5 3 4 5 5 1 30 37 0,810811 81,08108
TINS 7 6 4 3 5 5 1 31 37 0,837838 83,78378
TOBA 7 6 4 3 5 5 1 31 37 0,837838 83,78378
CSR 2016 Kode
Perusahaan Masyarakkat Konsumen Kegiatan
Institusi Lingkungan Ketenagakerjaan HAM Pengelolaan
Organisasi Ʃ ISO
26000 CSR CSR
ADRO 7 6 4 2 5 5 1 30 37 0,810811 81,08108
ANTM 7 5 4 2 5 4 1 28 37 0,756757 75,67568
ARTI 3 1 1 1 5 4 1 16 37 0,432432 43,24324
BUMI 7 6 3 3 5 5 1 30 37 0,810811 81,08108
BYAN 7 6 4 3 5 5 1 31 37 0,837838 83,78378
CITA 6 3 1 1 5 5 1 22 37 0,594595 59,45946
CTTH 7 4 2 3 5 5 1 27 37 0,72973 72,97297
DEWA 7 6 4 4 5 5 1 32 37 0,864865 86,48649
DOID 7 4 4 2 5 5 1 28 37 0,756757 75,67568
ESSA 7 4 3 2 5 5 1 27 37 0,72973 72,97297
GEMS 7 4 4 2 5 6 1 29 37 0,783784 78,37838
HRUM 7 3 4 1 5 5 1 26 37 0,702703 70,27027
INCO 7 6 4 4 5 6 1 33 37 0,891892 89,18919
ITMG 7 5 4 2 5 5 1 29 37 0,783784 78,37838
KKGI 7 6 4 4 5 5 1 32 37 0,864865 86,48649
MBAP 7 4 2 4 5 4 1 27 37 0,72973 72,97297
MDKA 7 6 2 4 5 5 1 30 37 0,810811 81,08108
MITI 7 2 3 2 5 5 1 25 37 0,675676 67,56757
MYOH 7 6 4 4 5 4 1 31 37 0,837838 83,78378
PKPK 6 1 3 2 5 4 1 22 37 0,594595 59,45946
PSAB 7 6 1 2 5 6 1 28 37 0,756757 75,67568
PTBA 6 6 4 4 5 5 1 31 37 0,837838 83,78378
PTRO 7 6 4 1 5 6 1 30 37 0,810811 81,08108
RUIS 6 2 3 4 5 4 1 25 37 0,675676 67,56757
SMMT 7 6 0 4 5 5 1 28 37 0,756757 75,67568
TINS 7 6 4 3 5 6 1 32 37 0,864865 86,48649
TOBA 7 6 3 2 5 4 1 28 37 0,756757 75,67568
Hasil Output Eviews
Pengujian Model Tanpa Variabel Pemoderasi 1. Uji Common Effect
Dependent Variable: PBV__Y_
Method: Panel Least Squares Date: 12/04/19 Time: 11:25 Sample: 2017 2018
Periods included: 2
Cross-sections included: 27
Total panel (balanced) observations: 54
Variable Coefficient Std. Error t-Statistic Prob.
C -5.636127 3.599414 -1.565846 0.1236
CSR__X1_ 1.791999 2.301338 0.778677 0.4398
LN_TOTAL_ASET__X2_ 0.200615 0.133778 1.499612 0.1399
R-squared 0.081618 Mean dependent var 1.614630
Adjusted R-squared 0.045603 S.D. dependent var 1.462948 S.E. of regression 1.429202 Akaike info criterion 3.606062 Sum squared resid 104.1735 Schwarz criterion 3.716561 Log likelihood -94.36368 Hannan-Quinn criter. 3.648677 F-statistic 2.266216 Durbin-Watson stat 0.687774 Prob(F-statistic) 0.114051
2. Uji Chow
Redundant Fixed Effects Tests Equation: Untitled
Test cross-section fixed effects
Effects Test Statistic d.f. Prob.
Cross-section F 5.482588 (26,25) 0.0000
Cross-section Chi-square 102.729049 26 0.0000
Hasil menunjukkan model yang dipilih adalah model FEM 3. Uji Fix Effect
Dependent Variable: PBV__Y_
Method: Panel Least Squares Date: 12/04/19 Time: 11:29 Sample: 2017 2018
Periods included: 2
Cross-sections included: 27
Total panel (balanced) observations: 54
Variable Coefficient Std. Error t-Statistic Prob.
C 47.05894 28.31545 1.661953 0.1090
CSR__X1_ 5.000975 2.876878 1.738334 0.0945
LN_TOTAL_ASET__X2_ -1.680193 0.965725 -1.739826 0.0942
Effects Specification Cross-section fixed (dummy variables)
R-squared 0.862967 Mean dependent var 1.614630
Adjusted R-squared 0.709489 S.D. dependent var 1.462948 S.E. of regression 0.788515 Akaike info criterion 2.666635 Sum squared resid 15.54390 Schwarz criterion 3.734793 Log likelihood -42.99915 Hannan-Quinn criter. 3.078582 F-statistic 5.622765 Durbin-Watson stat 3.857143 Prob(F-statistic) 0.000021
4. Uji Hausman
Correlated Random Effects - Hausman Test Equation: Untitled
Test cross-section random effects
Test Summary
Chi-Sq.
Statistic Chi-Sq. d.f. Prob.
Cross-section random 4.325592 2 0.1150
Kesimpulan, Model yang dipilih adalah REM 5. Uji Random Effect
Dependent Variable: PBV__Y_
Method: Panel EGLS (Cross-section random effects) Date: 12/04/19 Time: 11:32
Sample: 2017 2018 Periods included: 2
Cross-sections included: 27
Total panel (balanced) observations: 54
Swamy and Arora estimator of component variances
Variable Coefficient Std. Error t-Statistic Prob.
C -4.552300 4.694229 -0.969765 0.3367
CSR__X1_ 0.090806 2.191513 1.555120 0.0426
LN_TOTAL_ASET__X2_ 0.121553 0.167630 0.725126 0.4717 Effects Specification
S.D. Rho
Cross-section random 1.211553 0.7025
Idiosyncratic random 0.788515 0.2975
Weighted Statistics
R-squared 0.069700 Mean dependent var 0.675013
Adjusted R-squared 0.253218 S.D. dependent var 0.820028 S.E. of regression 0.806293 Sum squared resid 33.15550 F-statistic 1.910525 Durbin-Watson stat 2.076844 Prob(F-statistic) 0.000062
Unweighted Statistics
R-squared 0.070698 Mean dependent var 1.614630 Sum squared resid 105.4121 Durbin-Watson stat 0.653234
Uji XI dengan Pemoderasi
Dependent Variable: PBV__Y_
Method: Panel Least Squares Date: 12/11/19 Time: 14:33 Sample: 2017 2018
Periods included: 2
Cross-sections included: 27
Total panel (balanced) observations: 54
Variable Coefficient Std. Error t-Statistic Prob.
C -0.516530 1.287749 -0.401111 0.6900
CSR__X1_ 1.891037 1.687361 1.120707 0.2677
ROA__XY_ 0.094188 0.016287 5.783046 0.0000
R-squared 0.420882 Mean dependent var 1.614630
Adjusted R-squared 0.398172 S.D. dependent var 1.462948 S.E. of regression 1.134920 Akaike info criterion 3.144954 Sum squared resid 65.69021 Schwarz criterion 3.255453 Log likelihood -81.91376 Hannan-Quinn criter. 3.187569 F-statistic 18.53251 Durbin-Watson stat 1.170596 Prob(F-statistic) 0.000001
Uji chow
Redundant Fixed Effects Tests Equation: Untitled
Test cross-section fixed effects
Effects Test Statistic d.f. Prob.
Cross-section F 2.867749 (26,25) 0.0051
Cross-section Chi-square 74.622577 26 0.0000
uji hausman
Correlated Random Effects - Hausman Test Equation: Untitled
Test cross-section random effects
Test Summary
Chi-Sq.
Statistic Chi-Sq. d.f. Prob.
Cross-section random 4.779207 2 0.0917
hasil RE
Dependent Variable: PBV__Y_
Method: Panel EGLS (Cross-section random effects) Date: 12/11/19 Time: 14:36
Sample: 2017 2018 Periods included: 2
Cross-sections included: 27
Total panel (balanced) observations: 54
Swamy and Arora estimator of component variances
Variable Coefficient Std. Error t-Statistic Prob.
C -1.228918 1.363783 -0.901110 0.3718
CSR__X1_ 0.084839 1.773366 1.663412 0.0224
ROA__XY_ 0.080984 0.017443 4.642667 0.0000
Effects Specification
S.D. Rho
Cross-section random 0.778780 0.4790
Idiosyncratic random 0.812278 0.5210
Weighted Statistics
R-squared 0.322516 Mean dependent var 0.958369
Adjusted R-squared 0.295948 S.D. dependent var 0.994087 S.E. of regression 0.834117 Sum squared resid 35.48327 F-statistic 12.13925 Durbin-Watson stat 2.000044 Prob(F-statistic) 0.000049
Unweighted Statistics
R-squared 0.410292 Mean dependent var 1.614630
Sum squared resid 66.89147 Durbin-Watson stat 1.060944
Uji X2 dengan Pemoderasi
Dependent Variable: PBV__Y_
Method: Panel Least Squares Date: 12/11/19 Time: 14:38 Sample: 2017 2018
Periods included: 2
Cross-sections included: 27
Total panel (balanced) observations: 54
Variable Coefficient Std. Error t-Statistic Prob.
C -4.510036 2.793226 -1.614633 0.1126
LN_TOTAL_ASET__X2_ 0.185636 0.095445 1.944966 0.0573
ROA__XY_ 0.093485 0.015848 5.898840 0.0000
R-squared 0.447595 Mean dependent var 1.614630
Adjusted R-squared 0.425932 S.D. dependent var 1.462948
S.E. of regression 1.108436 Akaike info criterion 3.097730 Sum squared resid 62.66019 Schwarz criterion 3.208230 Log likelihood -80.63872 Hannan-Quinn criter. 3.140346 F-statistic 20.66176 Durbin-Watson stat 1.328225 Prob(F-statistic) 0.000000
Uji Chow
Redundant Fixed Effects Tests Equation: Untitled
Test cross-section fixed effects
Effects Test Statistic d.f. Prob.
Cross-section F 2.542590 (26,25) 0.0112
Cross-section Chi-square 69.830781 26 0.0000
Uji Hausman
Correlated Random Effects - Hausman Test Equation: Untitled
Test cross-section random effects
Test Summary
Chi-Sq.
Statistic Chi-Sq. d.f. Prob.
Cross-section random 6.239271 2 0.0542
uji REM
Dependent Variable: PBV__Y_
Method: Panel EGLS (Cross-section random effects) Date: 12/11/19 Time: 14:40
Sample: 2017 2018 Periods included: 2
Cross-sections included: 27
Total panel (balanced) observations: 54
Swamy and Arora estimator of component variances
Variable Coefficient Std. Error t-Statistic Prob.
C -4.371854 3.266032 -1.338583 0.1866
LN_TOTAL_ASET__X2_ 0.183513 0.111502 1.645831 0.1059
ROA__XY_ 0.083073 0.016956 4.899225 0.0000
Effects Specification
S.D. Rho
Cross-section random 0.709404 0.4225
Idiosyncratic random 0.829314 0.5775
Weighted Statistics
R-squared 0.338478 Mean dependent var 1.028728 Adjusted R-squared 0.312536 S.D. dependent var 1.040958 S.E. of regression 0.863094 Sum squared resid 37.99148 F-statistic 13.04748 Durbin-Watson stat 2.108294 Prob(F-statistic) 0.000027
Unweighted Statistics
R-squared 0.442833 Mean dependent var 1.614630
Sum squared resid 63.20028 Durbin-Watson stat 1.267355
