LAMPIRAN 1
No
Daftar Populasi dan Sampel Perusahaan
Nama Perusahaan Kriteria Perusahaan
36 Chandra Asri Petrochemical √ √ √ √ SAMPEL 9
77 Century Textile Industry Tbk √ √ √ -
Company Tbk 129 Industri Jamu & Farmasi Sido
Muncul Tbk
- - √ - 130 Taisho Pharmaceutical Indonesia
Tbk
156 Samindo Resources Tbk √ √ - √ 157 Perdana Karya Perkasa √ - - √ 158 Tambang Batubara Bukit Asam
(Persero) Tbk
√ - √ √
159 Petrosea Tbk √ √ - √
160 Golden Eagle Energy Tbk √ √ - √ 161 Toba Bara Sejahtra Tbk √ √ - √ 162 Ratu Prabu Energi Tbk √ - - -
163 Benakat Integra Tbk √ √ - √
164 Elnusa Tbk √ √ - √
165 Energi Mega Persada Tbk √ √ - √ 166 Surya Esa Perkasa Tbk √ √ - √
167 Medco Energi Internasional Tbk √ √ √ √ SAMPEL 40 168 Radiant Utama Interinsco Tbk √ √ - √
169 Aneka Tambang (Persero) Tbk √ √ √ √ SAMPEL 41 170 Cita Mineral Investindo Tbk √ - - -
171 Citra Kebun Raya Agri Tbk √ √ - - 172 Central Omega Resource Tbk √ √ - √
173 Vale Indonesia Tbk √ √ √ √ SAMPEL 42
174 J Resources Asia Pasifik Tbk √ √ - √
175 SMR Utama Tbk √ √ - √
176 Timah (Persero) Tbk √ √ √ -
177 Agis Tbk - - - -
178 Exploitasi Energi Indonesia Tbk - - - -
179 Citatah Tbk √ √ - √
LAMPIRAN 2
Disclosure Index of Corporate Social Responsibility
NO Category
Environment
1 Pollution control in the conduct of the business operations; capital, operating and research and development expenditures for pollution abatement.
2 Statement indicating that the company’s operations are non-polluting or that they are in compliance with pollution laws and regulation
3 Statement indicating that pollution from operations has been or will be reduced
4 Prevention or repair of damage to the environment resulting from processing or natural resources, e.g. land reclamation or reforestation
5 Conservation of natural resources, e.g. recycling glass, metals, oil, water and paper
6 Using recycled materials
7 Receiving an award relating to the company’s environmental programmes or policies
8 Create facilities in harmony with the environment
9 Contributions in the arts which aims to beautify the environment 10 Contribute to the restoration of historical buildings
11 Preventing waste
12 Studying the environmental impact to monitor the environmental impact of the company
13 Environmental protection
Energy
1 Using energy more efficiently during the manufacturing process 2 Utilizing waste materials for energy production
3 Disclosing energy savings resulting from product recycling 4 Discussing the company’s efforts to reduce energy consumption 5 Disclosing increased energy efficiency of products
6 Research aimed at improving energy efficiency of products 7 Revealing the company’s concern about the energy shortage
Employee Health And Safety
1 Reducing or eliminating pollutants, irritants, or hazards in the work environment
2 Promoting employee safety and physical or mental health 3 Disclosing accident statistics
4 Complying with health and safety standards and regulations 5 Receiving a safety award
8 Providing low cost health care for employee
Employee Others
1 Recruiting or employing racial minorities and/or women
2 Disclosing percentage or number of minority and/or women employees in the workforce and/or in various managerial levels
3 Establishing goals for minority representation in the workforce 4 Programme for the advancement or minorities in the workforce 5 Training employees through in-house programmes
6 Giving financial assistance to employees in educational institutions or continuing education courses
7 Establishment of trainee centres
8 Providing assistance or guidance to employees who are in the process of retiring or who have been made redundant
9 Providing staff accommodation/staff home ownership schemes 10 Providing recreational activities/facilities
11 Disclosing the percentage of salary for retirement; 12 Disclose remuneration policies in companies
13 Providing the number of employees in the company and/or at each branch/subsidiary
14 Providing the occupations/managerial levels involved
15 Providing the disposition of staff – where the staff are stationed and the number involved
16 Providing statistics on the number of staff, the length of service in the company and their age groups
17 Providing per employee statistics, e.g. assets per employee and sales per employee
18 Providing information on the qualifications of employees recruited 19 Disclose stock ownership plan workforce;
20 Reveals another profit sharing plan.
21 Providing information on the company/management’s relationships with the employees in an effort to improve job satisfaction and employee motivation 22 Providing information on the stability of the workers’ jobs and the
company’s future
23 Providing information on the availability of a separate employee report 24 Reporting on the company’s relationship with trade unions and/or workers 25 Reporting on any strikes, industrial actions/activities and the resultant losses
in a terms of time and productivity
26 Providing information on how industrial action was reduced/negotiated 27 Improvements to general working conditions – both in the factories and for
the office staff
28 Information on the re-organization of the company/discussions/branches which affect the staff in any way
29 Information and statistics on employee turnover
Products
its packaging, e.g. making containers reusable
2 An overview of research and product development expenses;
3 Information on any research projects set up by the company to improve its product in any way
4 Disclosing that products meet applicable safety standards 5 Making products safer for consumers
6 Conducting safety research on the company’s products
7 Disclosing improved or more sanitary procedures in the processing and preparation of products
8 Information on the safety of the firm’s product
9 Information on the quality of the firm’s products as reflected in prizes/awards received
10 Verifiable information that the quality of the firm’s product has incresed (e.g. ISO 9000)
Community Involvement
1 Donations of cash, products or employee services to support established community activities, events, organizations, education and the arts
2 Summer or part-time employment of students 3 Sponsoring public health projects
4 Aiding medical research
5 Sponsoring educational conferences, seminars or art exhibits 6 Funding scholarship programmes or activities
7 Opening the company’s facilities to the public
8 Supporting national pride/government sponsored campaigns
9 Supporting the development or local industries or community programmes and activities
Common
1 Corporate objectives/policies: general disclosure of corporate objectives/policies relating to the social responsibility of the company to the various segments of society
LAMPIRAN 3
Daftar Perusahaan yang Dijadikan Sampel Penelitian
NO KODE NAMA PERUSAHAAN
Perusahaan Manufaktur
1 INTP Indocement Tunggal Prakasa Tbk. 2 SMCB Holcim Indonesia Tbk.
3 AMFG Asahimas Flat Glass Tbk 4 CTBN Citra Tubindo Tbk 5 JPRS Jaya Pari Steel Tbk. 6 KRAS Krakatau Steel Tbk.
7 NIKL Pelat Timah Nusantara Tbk. 8 BUDI Budi Acid Jaya Tbk.
9 TPIA Chandra Asri Petrochemical 10 UNIC Unggul Indah Cahaya Tbk.
11 CPIN Charoen Pokphand Indonesia Tbk. 12 TIRT Tirta Mahakam Resources Tbk. 13 FASW Fajar Surya Wisesa Tbk. 14 INKP Indah Kiat Pulp & Paper Tbk. 15 INRU Toba Pulp Lestari Tbk.
16 KBRI Kertas Basuki Rachmat Indonesia Tbk. 17 SPMA Suparma Tbk.
28 GDYR Goodyear Indonesia Tbk. 19 GJTL Gajah Tunggal Tbk. 20 INDS Indospring Tbk.
21 ADMG Polychem Indonesia Tbk. 22 ARGO Argo Pantes Tbk.
23 INDR Indorama Synthetic Tbk. 24 UNTX Unitex Tbk.
25 IKBI Sumi Indo Kabel Tbk. 26 VOKS Voksel Electric Tbk. 27 PTSN Sat Nusa Persada Tbk.
28 ADES Akasha Wira International Tbk. 29 DLTA Delta Djakarta Tbk.
30 ICBP Indofood CBP Sukses Makmur Tbk. 31 INDF Indofood Sukses Makmur Tbk. 32 MLBI Multi Bintang Indonesia Tbk.
33 ULTJ Ultra Milk Industry and Trading Company Tbk 34 GGRM Gudang Garam Tbk.
38 ADRO Adaro Energy Tbk. 39 BRAU Berau Coal Energy Tbk.
40 MEDC Medco Energi Internasional Tbk. 41 ANTM Aneka Tambang, Tbk
LAMPIRAN 4
Hasil Olah Statistik
Grafik Normal Probability Plot
Hasil Uji Kolmogorov - Smirnov
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N 126
Normal Parametersa,b Mean ,0000000
Std. Deviation ,12444859
Most Extreme Differences Absolute ,047
Positive ,047
Negative -,044
Kolmogorov-Smirnov Z ,530
Asymp. Sig. (2-tailed) ,941
a. Test distribution is Normal.
Nilai Collinearity Statistics
Model Collinearity Statistics
Tolerance VIF
1 (Constant)
Kepemilikan saham asing ,414 2,418
Kepemilikan saham
Profitabilitas ,949 1,053
Kinerja lingkungan ,932 1,073
Diagram Scatterplot
Hasil Uji Runs
Runs Test
Unstandardized
Residual
Test Valuea ,01188
Cases < Test Value 63
Cases >= Test Value 63
Total Cases 126
Number of Runs 58
Z -1,073
Hasil Uji Durbin – Watson
Model Summaryb
Model
R R Square Adjusted R Square
Std. Error of the
Estimate Durbin-Watson
dimension0 1 ,417
a ,174 ,132 ,12755 1,914
a. Predictors: (Constant), Kinerja lingkungan, Kepemilikan saham manajerial, Profitabilitas,
Kepemilikan saham institusioanal, Tipe industri, Kepemilikan saham asing
b. Dependent Variable: Pengungkapan CSR
Hasil Analisis Regresi Berganda
Model Unstandardized Coefficients
B Std. Error
1 (Constant) ,362 ,060
Kepemilikan saham
asing
-,048 ,051
Kepemilikan saham
institusional
-,027 ,061
Kepemilikan saham
manajerial
,042 ,110
Tipe industri ,029 ,027
Profitabilitas ,051 ,027
Kinerja lingkungan ,061 ,015
Nilai Koefisien Determinasi
Model R R Square Adjusted R Square Std. Error of the Estimate
dimension0 1 ,417
Hasil Uji Signifikansi Parsial
Coefficientsa
Model Unstandardized
Coefficients
Standardized
Coefficients
t Sig.
Collinearity Statistics
B Std. Error Beta Tolerance VIF
1 (Constant) ,362 ,060 6,019 ,000
Kepemilikan saham
asing
-,048 ,051 -,121 -,932 ,353 ,414 2,418
Kepemilikan saham
institusioanal
-,027 ,061 -,057 -,443 ,658 ,427 2,344
Kepemilikan saham
manajerial
,042 ,110 ,036 ,382 ,703 ,804 1,243
Tipe industri ,029 ,027 ,098 1,086 ,280 ,860 1,163
Profitabilitas ,051 ,027 ,160 1,867 ,064 ,949 1,053
Kinerja lingkungan ,061 ,015 ,362 4,198 ,000 ,932 1,073
a. Dependent Variable: Pengungkapan CSR
Hasil Uji Signifikansi Simultan
ANOVAb
Model Sum of Squares df Mean Square F Sig.
1 Regression ,408 6 ,068 4,177 ,001a
Residual 1,936 119 ,016
Total 2,344 125
a. Predictors: (Constant), Kinerja lingkungan, Kepemilikan saham manajerial, Profitabilitas,
Kepemilikan saham institusioanal, Tipe industri, Kepemilikan saham asing
