BAB V PENUTUP
C. Keterbatasan Penelitian
Penelitian ini dilakukan dengan beberapa keterbatasan penelitian yang dengan keterbatasan tersebut dapat berpengaruh terhadap hasil penelitian. Keterbatasan penelitian ini yaitu :
1. Obyek penelitian menggunakan perusahaan Infrastruktur dengan jumlah perusahaan yang diobservasi hanya 40 sampel dimana belum menggambarkan seluruh perusahaan Infrastruktur yang ada.
2. Periode penelitian ini juga relatif pendek yaitu tahun 2017-2020, dimana penelitian-penelitian lainnya menggunakan periode penelitian yang relatif lebih panjang.
3. Penelitian ini hanya menggunakan 4 variabel independen yaitu pengungkapan Aspek Ekonomi, Aspek Sosial, Aspek Lingkungan, Kinerja Keuangan. Sedangkan masih banyak faktor faktor lainnya yang dapat mempengaruhi Nilai perusahaan pada perusahaan,
sehingga penelitian ini belum mencakup keseluruhan faktor-faktor yang mempengaruhi nilai perusahaan.
DAFTAR PUSTAKA
Angraelia, M. (2018). Pengaruh Pengungkapan Sustainability Report Terhadap Kinerja Keuangan Perusahaan Yang Terdaftar Di BEI Periode 2012-2016.
Artikel Skripsi, 53(9), 1–137.
Bukhory, M. R., & Sopian , D. (2017). Pengaruh Pengungkapan Sustainability Report Tehadap Kinerja Keuangan. Jurnal SIKAP, VOL.2(NO. 1), 35- 48.
Dea Eka Manisa, F.D., Manisa, D. E., & F.Defung. (2017). Pengaruh Pengungkapan Sustainabilityreport Terhadap Kinerja Keuangan Perusahaan Infrastruktur Yang Terdaftar Di Bursa Efek Indonesia. Forum Ekonomi , 19, 1411-1713.
Danang Sunyoto, S. S. (2016). Metodologi Penelitian Akuntansi. Indonesia.
Fahmi, I. (2011). Manajemen Kinerja (Teori Dan Aplikasi). Bandung.
Gunawan, Y., & Mayangsari, S. (2015, Februari). Pengaruh Sustainability Reporting Terhadap NIlai Perusahaan Dengan Investment Opportunity Set Sebagai Variabel Moderating. e-Journal Akuntansi Trisakti, VOL. 2(NO. 1), 1-12.
Jusmarni. (2016, April). Pengaruh Sustainability Reporting Terhadap Kinerja Keuangan dari sisi Market Value Ratios dan Asset Management Ratios.
JURNAL SOROT, 11(1), 29-45. K.R.
Kasmir, D. (2012). Analisis Laporan Keuangan. JAKARTA: PT RAJAGRAFINDO PERSADA .
Kurniawan , T., Sofyani, H., & Rahmawati, E. (2018, Maret). Pengungkapan Sustainability Report dan NIlai Perusahaan : Studi Empiris di Indonesia dan Singapore. KOMPARTEMEN : JURNAL ILMIAH AKUNTANSI, VOL.
XVI(NO. 1), 1-20.
Manisa, D. E., & Defung, F. (2017). Pengaruh Pengungkapan Sustainability Report Terhadap Kineja Keuangan Perusahaan Infrastruktur Yang Terdaftar di Bursa Efek Indonesia. 19(2), 175 - 187
Nur Insani. (2019). Analisis Pengungkapan Sustainability Report Terhadap Kinerja Keuangan Pada Seluruh Perusahaan Lq45 Yang Terdaftar Di Bursa Efek Indonesia (Bei).
Sejati, B. P., & prastiwi , A. (2015). Pengaruh Sustainability Report Terhadap Kinerja Dan Nilai Perusahaan. DIPONEGORO JOURNAL OG ACCOUNTING, 4(1), 1-12.
Subramanyam. (2017). Analisis Laporan Keuangan. In Financial Statement Analysis (p. 40). Jakarta: Salemba Empat. Kasmir, D. (2012). ANALISIS LAPORAN KEUANGAN. JAKARTA: PT RAJAGRAFINDO PERSADA .
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Sugiyono. (2017). Metodologi Penelitian kuantitatif kualitatif. Bandung: CV.
Afabeta.
Sugiyono. (2018). Metodologi Penelitian kuantitatif. Bandung: CV. Afabeta.
Syafri, H. S. (2015). Analisis Kritis Atas Laporan Keuangan. Jakarta: Rajawali Pers.
T., Sofyani, H., & Rahmawati, E. (2018, Maret). Pengungkapan Sustainability Report dan Nilai Perusahaan : Studi Empiris di Indonesia dan Singapore.
KOMPARTEMEN : JURNAL ILMIAH AKUNTANSI, VOL. XVI(NO. 1), 1-20.
Wijayanti, R. (2016). Pengaruh Pengungkapan Sustainability Report Terhadap Kinerja Keuangan Perusahaan. Syariah Paper Accounting FEB UMS, 39 - 51.
Idx.co.id
OJK.go.id www.
globalreporting.org
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Lampiran 1
Perhitungan Pengungkapan SRDI, EcDI,EnDI, dan SoDI Perhitungan Pengungkapan Aspek Ekonomi, Aspek Lingkungan
Dan Aspek Sosial
N o
Kode PT. INDIKA ENERGY Tbk
PT. TOWER BERSAMA INFRASTRUKTUR Tbk
201 7
201 8
201 9
202 0
201 7
201 8
201 9
202 0
1 G4-EC1 1 1 1 1 1 1 1 1
2 G4-EC2 0 0 0 0 0 0 0 0
3 G4-EC3 1 0 0 0 0 0 0 0
4 G4-EC4 0 0 0 0 0 0 0 0
5 G4-EC5 0 0 0 0 0 0 0 0
6 G4-EC6 1 1 1 1 0 0 0 0
7 G4-EC7 0 1 1 1 1 1 1 1
8 G4-EC8 0 0 0 0 0 0 0 0
9 G4-EC9 1 1 1 1 1 1 1 1
10 G4-SO3 1 1 1 1 0 0 0 0
11 G4-SO4 0 1 1 1 1 1 1 1
12 G4-SO5 0 0 0 0 0 1 1 1
13 G4-SO7 0 0 0 0 0 0 0 0
14 G4-EN1 0 0 1 1 1 1 1 1
15 G4-EN2 1 1 1 1 0 0 0 0
16 G4-EN3 0 0 1 1 0 0 0 0
17 G4-EN4 0 0 0 0 1 1 1 1
18 G4-EN5 0 0 0 0 1 1 1 1
19 G4-EN6 0 0 0 0 0 0 0 0
20 G4-EN7 1 1 1 1 1 1 1 1
21 G4-EN8 0 0 0 0 0 0 0 0
22 G4-EN9 1 1 1 1 0 0 0 0
23 G4-EN10 0 0 0 0 1 1 1 1
24 G4-EN11 1 1 1 1 1 1 1 1
25 G4-EN12 0 0 0 0 0 0 0 0
26 G4-EN13 1 1 1 1 1 1 1 1
27 G4-EN14 1 1 1 1 0 0 0 0
28 G4-EN15 1 1 1 1 1 1 1 1
29 G4-EN16 0 0 0 0 0 0 0 1
30 G4-EN17 0 0 0 0 0 0 0 0
31 G4-EN18 1 1 1 1 0 1 1 1
32 G4-EN19 1 1 0 0 0 1 1 1
33 G4-EN20 1 1 1 1 1 1 1 1
34 G4-EN21 0 0 0 0 1 1 1 1
35 G4-EN22 0 0 0 0 0 0 0 0
36 G4-EN23 0 0 0 0 0 0 0 0
37 G4-EN24 0 0 0 0 1 0 0 0
38 G4-EN25 0 0 0 0 1 1 1 1
39 G4-EN26 0 0 0 0 1 1 1 1
40 G4-EN29 1 1 0 0 0 0 0 0
41 G4-EN32 0 0 0 0 1 1 1 1
42 G4-EN33 0 0 0 0 1 1 1 1
43 G4-LA1 0 1 1 1 0 0 0 0
44 G4-LA2 0 0 0 0 0 0 0 0
45 G4-LA3 1 1 1 1 1 1 1 1
46 G4-LA4 0 0 0 0 1 1 1 1
47 G4-LA5 0 0 0 0 0 0 0 0
48 G4-LA6 0 0 0 0 0 0 0 0
49 G4-LA7 0 0 0 0 0 0 0 0
50 G4-LA8 1 1 1 1 0 0 0 0
51 G4-LA9 0 0 0 0 0 0 0 0
52 G4-LA10 0 0 0 0 0 0 0 0
53 G4-LA11 1 1 1 1 0 0 0 0
54 G4-LA12 0 0 0 0 0 0 0 0
55 G4-LA13 1 1 1 1 1 1 1 1
56 G4-HR3 0 0 0 0 1 1 1 1
57 G4-HR4 1 1 1 1 1 1 1 1
58 G4-HR5 1 1 1 1 0 0 0 0
59 G4-HR6 0 0 0 0 0 0 0 0
60 G4-HR7 0 0 0 0 1 1 1 1
61 G4-HR8 1 1 1 1 0 0 0 0
62 G4-HR9 0 0 0 0 1 1 1 1
63 G4-HR10 0 0 0 0 0 0 0 0
64 G4-HR11 1 1 1 1 0 0 0 0
65 G4-SO1 1 0 0 0 0 0 0 0
66 G4-SO2 0 0 0 0 0 0 0 0
67 G4-SO10 0 0 0 0 0 0 0 0
68 G4-SO11 0 0 0 0 1 1 1 1
69 G4-SO6 1 0 0 0 0 0 0 0
70 G4-PR1 0 1 1 1 0 0 0 0
71 G4-PR2 1 1 1 1 0 0 0 0
72 G4-PR3 1 1 1 1 0 0 0 0
73 G4-PR4 1 1 1 1 0 0 0 0
74 G4-PR5 1 1 1 1 1 1 1 1
75 G4-PR8 1 1 1 1 1 1 1 1
76 G4-PR9 0 0 0 0 0 0 0 0
Lampiran 2
No Kode PT. BALI TOWERINDO SENTRA Tbk
PT. BUKAKA TEKNIK UTAMA Tbk
201 7
201 8
201 9
202 0
201 7
201 8
201 9
202 0
1 G4-EC1 1 1 1 1 1 1 1 1
2 G4-EC2 0 0 0 0 1 0 0 0
3 G4-EC3 1 1 1 1 0 1 1 0
4 G4-EC4 0 0 0 0 0 1 1 1
5 G4-EC5 1 1 1 1 1 1 1 1
6 G4-EC6 1 1 1 1 0 0 0 0
7 G4-EC7 0 0 0 0 0 0 0 0
8 G4-EC8 0 0 0 0 1 0 0 1
9 G4-EC9 0 0 0 0 0 1 1 0
10 G4-SO3 0 0 0 0 1 1 1 1
11 G4-SO4 0 0 0 0 0 0 0 0
12 G4-SO5 1 1 1 1 0 1 1 1
13 G4-SO7 1 1 1 1 0 0 0 0
14 G4-EN1 0 0 0 0 1 1 1 1
15 G4-EN2 0 0 0 0 1 1 1 1
16 G4-EN3 1 1 1 1 0 0 0 0
17 G4-EN4 0 0 0 0 0 0 0 0
18 G4-EN5 0 0 0 0 0 0 0 0
19 G4-EN6 0 0 0 0 0 0 0 0
20 G4-EN7 0 0 0 0 0 0 0 0
21 G4-EN8 0 0 0 0 0 0 0 0
22 G4-EN9 1 1 1 1 1 1 1 1
23 G4-
EN10
1 1 1 1 1 1 1 1
24 G4-
EN11
1 1 1 1 1 1 1 1
25 G4-
EN12
1 1 1 1 1 1 1 1
26 G4-
EN13
1 1 1 1 1 1 1 1
27 G4-
EN14
1 1 1 1 0 0 0 0
28 G4-
EN15
0 0 0 0 0 0 0 0
29 G4-
EN16
0 0 0 0 0 0 0 0
30 G4-
EN17
0 0 0 0 0 0 0 0
31 G4-
EN18
1 1 1 1 0 0 0 0
32 G4-
EN19
0 0 0 0 0 0 0 0
33 G4-
EN20
1 1 1 1 0 0 0 0
34 G4-
EN21
0 0 0 0 1 1 1 1
35 G4-
EN22
1 1 1 1 0 0 0 0
36 G4-
EN23
1 1 1 1 1 1 1 1
37 G4-
EN24
0 0 0 0 1 1 1 1
38 G4-
EN25
1 1 1 1 1 1 1 1
39 G4-
EN26
1 1 1 1 0 0 0 0
40 G4-
EN29
1 1 1 1 0 0 0 0
41 G4-
EN32
0 0 0 1 0 0 0 0
42 G4- EN33
1 1 1 1 1 1 1 1
43 G4-LA1 1 1 1 1 0 0 0 0
44 G4-LA2 0 0 0 0 0 0 0 0
45 G4-LA3 0 0 0 0 0 0 0 0
46 G4-LA4 0 0 0 0 0 0 0 0
47 G4-LA5 0 0 0 0 0 0 0 0
48 G4-LA6 0 0 0 0 0 0 0 0
49 G4-LA7 1 1 1 1 1 1 1 1
50 G4-LA8 1 1 1 1 1 1 1 1
51 G4-LA9 1 1 1 1 0 0 0 0
52 G4-
LA10
0 0 0 0 0 0 0 0
53 G4-
LA11
0 0 0 0 0 0 0 0
54 G4-
LA12
0 0 0 0 1 1 1 1
55 G4-
LA13
0 0 0 0 0 0 0 0
56 G4-HR3 0 0 0 0 0 1 1 1
57 G4-HR4 0 0 0 0 0 0 0 0
58 G4-HR5 1 1 1 1 1 1 1 1
59 G4-HR6 0 0 0 0 1 1 1 1
60 G4-HR7 0 0 0 0 1 1 1 1
61 G4-HR8 1 1 1 1 0 0 0 0
62 G4-HR9 0 0 0 0 0 0 0 0
63 G4-
HR10
0 0 0 0 0 0 0 0
64 G4-
HR11
0 0 0 0 0 0 0 0
65 G4-SO1 0 0 0 0 1 1 1 1
66 G4-SO2 0 0 0 0 0 0 0 0
67 G4-
SO10
0 0 0 0 0 0 0 0
68 G4-
SO11
1 1 1 1 1 1 1 1
69 G4-SO6 1 1 1 1 0 0 0 0
70 G4-PR1 0 0 0 0 1 1 1 1
71 G4-PR2 0 0 0 0 1 1 1 1
72 G4-PR3 0 0 0 0 0 0 0 0
73 G4-PR4 0 0 0 0 1 1 1 1
74 G4-PR5 0 0 0 0 1 1 1 1
75 G4-PR8 0 0 0 0 0 0 0 0
76 G4-PR9 1 1 1 1 0 0 0 0
Lampiran 3
No Kode PT. INTI BANGUNAN SEJAHTERA Tbk
PT. PP (Persero) Tbk 201
7
201 8
201 9
202 0
201 7
201 8
201 9
202 0
1 G4-EC1 1 1 1 1 1 1 1 1
2 G4-EC2 0 0 0 0 1 1 1 1
3 G4-EC3 0 0 0 0 0 0 0 0
4 G4-EC4 0 0 0 0 0 0 0 0
5 G4-EC5 0 0 0 0 1 1 1 1
6 G4-EC6 1 1 1 1 1 1 1 1
7 G4-EC7 0 0 1 1 0 0 0 0
8 G4-EC8 0 0 0 0 0 0 0 0
9 G4-EC9 1 1 1 1 1 1 1 1
10 G4-SO3 1 1 0 0 1 1 1 1
11 G4-SO4 0 0 0 0 0 0 0 0
12 G4-SO5 0 0 0 0 0 0 0 0
13 G4-SO7 1 1 1 1 0 0 0 0
14 G4-EN1 1 1 1 1 0 0 0 0
15 G4-EN2 0 0 0 0 0 0 0 0
16 G4-EN3 0 0 0 0 0 0 0 0
17 G4-EN4 0 0 0 0 0 0 0 0
18 G4-EN5 0 0 0 0 0 0 0 0
19 G4-EN6 1 1 1 1 0 0 0 0
20 G4-EN7 0 0 0 0 1 1 1 1
21 G4-EN8 0 0 0 0 1 1 1 1
22 G4-EN9 1 1 1 1 0 0 0 0
23 G4-
EN10
0 0 0 0 0 0 0 0
24 G4-
EN11
0 0 0 0 0 0 0 0
25 G4-
EN12
0 0 0 0 0 0 0 0
26 G4-
EN13
1 1 1 1 1 1 1 1
27 G4-
EN14
1 1 1 1 0 0 0 0
28 G4-
EN15
0 0 0 0 1 1 1 1
29 G4-
EN16
0 0 0 0 0 0 0 0
30 G4-
EN17
1 1 1 1 0 0 0 0
31 G4-
EN18
0 0 1 1 0 0 0 0
32 G4-
EN19
1 1 1 1 0 0 0 0
33 G4-
EN20
0 0 1 1 0 0 0 0
34 G4-
EN21
0 0 1 1 1 1 1 1
35 G4-
EN22
1 1 1 1 0 0 0 0
36 G4-
EN23
1 1 1 1 1 1 1 1
37 G4-
EN24
1 1 1 1 0 0 0 0
38 G4-
EN25
0 0 0 0 1 1 1 1
39 G4-
EN26
0 0 0 0 1 1 1 1
40 G4-
EN29
1 1 1 1 1 1 1 1
41 G4-
EN32
0 0 1 1 0 0 0 0
42 G4-
EN33
1 1 1 1 0 0 0 0
43 G4-LA1 1 1 1 1 0 1 1 1
44 G4-LA2 1 1 1 1 0 0 0 0
45 G4-LA3 0 0 0 0 1 1 1 1
46 G4-LA4 0 0 0 0 1 1 1 1
47 G4-LA5 1 1 1 1 0 0 0 0
48 G4-LA6 0 0 0 0 0 0 0 0
49 G4-LA7 0 0 0 0 0 0 0 0
50 G4-LA8 0 0 0 0 1 1 1 1
51 G4-LA9 1 1 1 1 1 1 1 1
52 G4- LA10
1 1 1 1 0 0 0 0
53 G4-
LA11
0 0 0 0 0 0 0 0
54 G4-
LA12
0 0 0 0 1 1 1 1
55 G4-
LA13
0 0 0 0 1 1 1 1
56 G4-HR3 0 0 0 0 1 1 1 1
57 G4-HR4 1 1 1 1 0 0 0 0
58 G4-HR5 1 1 1 1 0 0 0 0
59 G4-HR6 0 0 0 0 0 0 0 0
60 G4-HR7 1 1 1 1 0 0 0 0
61 G4-HR8 1 1 1 1 1 0 1 1
62 G4-HR9 0 0 0 0 1 0 1 1
63 G4-
HR10
0 0 0 0 1 0 1 1
64 G4-
HR11
0 0 0 0 0 0 0 0
65 G4-SO1 0 0 0 0 0 0 0 0
66 G4-SO2 1 1 1 1 0 0 0 0
67 G4-
SO10
0 0 0 0 0 0 0 0
68 G4-
SO11
0 0 0 0 1 1 0 0
69 G4-SO6 0 0 1 1 0 1 0 0
70 G4-PR1 0 0 0 0 0 1 0 0
71 G4-PR2 0 0 0 0 1 1 1 1
72 G4-PR3 0 0 0 0 0 0 0 0
73 G4-PR4 0 0 0 0 0 0 0 0
74 G4-PR5 0 0 1 1 1 1 0 0
75 G4-PR8 0 0 1 1 0 1 0 0
76 G4-PR9 0 0 1 1 0 0 0 0
Lampiran 4
No Kode PT PROTECH MITRA PERKASA TBK
PT SARANA MENARA NUSANTARA Tbk 201
7
201 8
201 9
202 0
201 7
201 8
201 9
202 0
1 G4-EC1 1 1 1 1 1 1 1 1
2 G4-EC2 0 0 0 0 0 0 0 0
3 G4-EC3 1 1 1 1 0 0 0 0
4 G4-EC4 1 1 1 1 1 1 1 1
5 G4-EC5 1 0 1 1 0 0 0 0
6 G4-EC6 0 0 0 0 0 0 0 0
7 G4-EC7 0 0 0 0 0 0 0 0
8 G4-EC8 0 0 0 0 0 0 1 1
9 G4-EC9 0 0 0 0 1 1 1 1
10 G4-SO3 1 1 1 1 0 0 0 0
11 G4-SO4 1 1 1 1 1 1 1 1
12 G4-SO5 0 0 0 0 0 0 0 1
13 G4-SO7 0 0 0 0 0 0 0 0
14 G4-EN1 0 0 0 0 1 1 1 1
15 G4-EN2 1 1 1 1 1 1 1 1
16 G4-EN3 1 1 1 1 0 0 0 0
17 G4-EN4 0 0 0 0 0 0 0 0
18 G4-EN5 1 1 1 1 0 0 0 0
19 G4-EN6 0 0 0 0 0 0 0 0
20 G4-EN7 0 0 0 0 0 0 0 0
21 G4-EN8 0 0 0 0 0 0 0 0
22 G4-EN9 1 1 1 1 1 1 0 0
23 G4- EN10
1 1 1 1 1 1 0 0
24 G4-
EN11
1 1 1 1 0 0 0 0
25 G4-
EN12
0 0 0 0 0 0 0 0
26 G4-
EN13
0 0 0 0 1 1 1 1
27 G4-
EN14
0 0 0 0 0 0 0 0
28 G4-
EN15
1 1 1 1 1 1 1 1
29 G4-
EN16
1 1 1 1 1 1 1 1
30 G4-
EN17
0 0 0 0 0 0 0 0
31 G4-
EN18
0 0 0 0 0 0 0 0
32 G4-
EN19
1 1 1 1 0 0 0 0
33 G4-
EN20
0 0 0 0 1 1 1 1
34 G4-
EN21
1 1 1 1 1 1 1 1
35 G4-
EN22
0 0 0 0 0 0 0 0
36 G4-
EN23
0 0 1 1 1 1 1 1
37 G4-
EN24
1 1 1 1 1 1 1 1
38 G4-
EN25
1 1 1 1 1 1 0 0
39 G4-
EN26
0 1 1 1 0 0 0 0
40 G4-
EN29
0 0 0 0 0 0 0 0
41 G4-
EN32
1 1 1 1 0 0 0 0
42 G4-
EN33
1 1 1 1 0 0 0 0
43 G4-LA1 0 0 0 0 1 1 1 1
44 G4-LA2 0 0 0 0 1 1 1 1
45 G4-LA3 0 0 0 0 0 0 0 0
46 G4-LA4 1 1 0 0 1 1 1 1
47 G4-LA5 1 1 0 0 0 0 0 0
48 G4-LA6 0 0 0 0 0 0 0 0
49 G4-LA7 0 0 0 0 0 0 0 0
50 G4-LA8 0 0 0 0 0 0 0 0
51 G4-LA9 0 0 0 0 0 0 0 0
52 G4-
LA10
1 1 1 0 0 0 0 0
53 G4-
LA11
1 1 1 1 0 0 0 0
54 G4-
LA12
1 1 1 1 1 1 1 1
55 G4-
LA13
0 0 0 0 0 0 0 0
56 G4-HR3 0 0 0 0 0 0 0 0
57 G4-HR4 0 0 0 0 0 0 0 0
58 G4-HR5 0 0 0 0 0 0 0 0
59 G4-HR6 1 1 1 1 1 1 1 1
60 G4-HR7 0 0 0 0 0 0 0 0
61 G4-HR8 1 1 1 1 0 0 0 0
62 G4-HR9 0 0 0 0 0 0 0 0
63 G4-
HR10
1 1 1 1 1 1 1 1
64 G4-
HR11
0 0 0 0 0 0 0 0
65 G4-SO1 0 0 0 0 0 0 0 0
66 G4-SO2 0 0 0 0 0 0 0 0
67 G4-
SO10
0 0 0 0 0 0 0 0
68 G4- SO11
0 0 0 0 0 0 0 0
69 G4-SO6 0 0 0 0 0 0 0 0
70 G4-PR1 0 0 0 0 0 0 0 0
71 G4-PR2 0 0 0 0 0 0 0 0
72 G4-PR3 1 1 1 1 1 1 1 1
73 G4-PR4 1 1 1 1 1 1 1 1
74 G4-PR5 1 1 1 1 1 1 1 1
75 G4-PR8 0 0 0 0 0 0 0 0
76 G4-PR9 1 1 1 1 1 1 1 1
Lampiran 5
No Kode PT SOLUSI TUNAS PRATAMA Tbk
PT VISIS
TELEKOMUNIKASI KA
INFRASTRUKTUR 201
7
201 8
201 9
202 0
201 7
201 8
201 9
202 0
1 G4-EC1 1 1 1 1 1 1 1 1
2 G4-EC2 0 0 0 0 0 0 0 0
3 G4-EC3 0 0 0 0 0 0 0 0
4 G4-EC4 1 1 1 1 0 0 0 0
5 G4-EC5 1 1 1 1 1 1 1 1
6 G4-EC6 0 0 0 0 0 0 0 0
7 G4-EC7 0 0 0 0 0 0 0 0
8 G4-EC8 0 0 0 0 1 1 1 1
9 G4-EC9 0 0 0 0 0 0 0 0
10 G4-SO3 0 0 0 0 0 0 0 0
11 G4-SO4 0 0 0 0 1 1 1 1
12 G4-SO5 1 1 1 1 0 0 0 0
13 G4-SO7 0 0 0 0 0 0 0 0
14 G4-EN1 0 0 1 1 0 0 0 0
15 G4-EN2 1 1 1 1 1 1 1 1
16 G4-EN3 0 0 0 0 1 1 1 1
17 G4-EN4 0 0 0 0 0 0 0 0
18 G4-EN5 0 0 0 0 1 1 1 1
19 G4-EN6 1 1 1 1 0 0 0 0
20 G4-EN7 1 1 1 1 0 0 0 0
21 G4-EN8 0 0 0 0 0 0 0 0
22 G4-EN9 0 0 0 0 1 1 1 1
23 G4-
EN10
0 0 0 0 1 1 1 1
24 G4-
EN11
0 0 0 0 1 1 1 1
25 G4-
EN12
0 0 0 0 0 0 0 0
26 G4-
EN13
1 1 1 1 0 0 0 0
27 G4-
EN14
1 1 1 1 0 0 0 0
28 G4-
EN15
0 0 0 0 1 1 1 1
29 G4-
EN16
0 0 0 0 1 1 1 1
30 G4- 1 1 1 1 1 1 1 1
EN17
31 G4-
EN18
0 0 0 0 1 1 1 1
32 G4- EN19
0 0 0 0 1 1 1 1
33 G4-
EN20
0 0 0 0 0 0 0 0
34 G4-
EN21
0 0 0 0 1 1 1 0
35 G4-
EN22
0 0 0 0 1 1 1 0
36 G4-
EN23
0 0 1 1 1 1 1 0
37 G4-
EN24
0 0 0 0 0 0 0 0
38 G4-
EN25
1 1 1 1 1 1 1 0
39 G4-
EN26
1 1 1 1 0 0 0 0
40 G4-
EN29
0 0 0 0 0 0 0 0
41 G4-
EN32
0 0 1 1 0 0 0 0
42 G4-
EN33
1 1 1 1 1 1 1 1
43 G4-LA1 0 0 0 0 1 1 1 1
44 G4-LA2 0 0 0 0 1 1 1 1
45 G4-LA3 1 1 1 1 0 0 0 1
46 G4-LA4 0 0 0 0 0 0 0 0
47 G4-LA5 0 0 0 0 0 0 0 0
48 G4-LA6 1 1 1 1 0 0 0 0
49 G4-LA7 1 1 1 1 0 0 0 0
50 G4-LA8 0 0 0 0 0 0 0 0
51 G4-LA9 0 0 0 0 0 0 0 0
52 G4-
LA10
1 1 1 1 0 0 0 0
53 G4-
LA11
1 1 1 1 0 0 0 0
54 G4-
LA12
1 1 1 1 0 0 0 0
55 G4-
LA13
0 0 0 0 0 0 0 0
56 G4-HR3 0 0 0 0 1 1 1 1
57 G4-HR4 0 0 0 0 1 1 1 1
58 G4-HR5 0 0 0 0 0 0 0 0
59 G4-HR6 0 0 0 0 0 0 0 0
60 G4-HR7 0 0 0 0 1 1 1 1
61 G4-HR8 0 0 0 0 0 0 0 0
62 G4-HR9 0 0 0 0 0 0 0 0
63 G4-
HR10
0 0 0 0 0 0 0 0
64 G4-
HR11
0 0 0 0 0 0 0 0
65 G4-SO1 0 0 0 0 0 0 0 0
66 G4-SO2 1 1 1 1 1 1 1 1
67 G4-
SO10
0 0 0 0 0 0 0 0
68 G4-
SO11
0 0 0 0 0 0 0 0
69 G4-SO6 0 0 0 0 1 1 1 1
70 G4-PR1 0 0 0 0 0 0 0 0
71 G4-PR2 0 0 0 0 0 0 0 0
72 G4-PR3 1 1 1 1 1 1 1 1
73 G4-PR4 1 1 1 1 1 1 1 1
74 G4-PR5 0 0 0 0 0 0 0 0
75 G4-PR8 0 0 0 0 0 0 0 0
76 G4-PR9 0 0 0 0 0 0 0 0
Lampiran 6 Rekapitulasi
No Nama Perusahaan Tahun Aspek Ekono
mi
Aspek Lingkung
an
Aspek Sosial
Kinerja Keuanga
n 1
2017 0,38 0,38 0,44 0,3
PT. INDIKA 2018 0,46 0,38 0,44 0,81
ENERGY Tbk 2019 0,46 0,38 0,44 0,77
2020 0,46 0,38 0,44 0,59
2
2017 0,31 0,52 0,29 0,16
PT TOWER
BERSAMA 2018 0,31 0,55 0,29 0,15
INFRASTRUCTURE
TBK 2019 0,31 0,55 0,29 0,15
2020 0,38 0,59 0,29 0,15
3
2017 0,46 0,52 0,26 0,13
PT BALI
TOWERINDO 2018 0,46 0,52 0,26 0,14
SENTRA TBK 2019 0,46 0,52 0,26 0,15
2020 0,46 0,55 0,26 0,17
4
2017 0,38 0,41 0,35 0,7
PT BUKAKA 2018 0,54 0,41 0,38 1,06
TEKNIK UTAMA
TBK 2019 0,54 0,41 0,38 1,27
2020 0,46 0,41 0,38 0,8
5
2017 0,38 0,41 0,29 0,12
PT INTI BANGUN 2018 0,38 0,41 0,29 0,12
SEJAHTERA Tbk 2019 0,38 0,55 0,41 0,07
2020 0,38 0,55 0,41 0,04
6 PT PP (Persero) Tbk
2017 0,46 0,31 0,38 0,51
2018 0,46 0,31 0,41 0,48
2019 0,46 0,31 0,35 0,42
2020 0,46 0,31 0,35 0,3
7
2017 0,46 0,48 0,35 0,58
PT PROTECH
MITRA 2018 0,38 0,52 0,35 0,47
PERKASA TBK 2019 0,46 0,55 0,29 0,36
2020 0,46 0,55 0,26 0,03
8
2017 0,31 0,41 0,29 0,28
PT SARANA
MENARA 2018 0,31 0,41 0,29 0,26
NUSANTARA Tbk 2019 0,38 0,31 0,29 0,23
2020 0,46 0,31 0,29 0,22
9
2017 0,31 0,31 0,26 0,15
PT SOLUSI TUNAS 2018 0,31 0,31 0,26 0,16
PRATAMA TBK 2019 0,31 0,41 0,26 0,16
2020 0,31 0,41 0,26 0,16
10
2017 0,31 0,55 0,26 0,11
PT VISI
TELEKOMUNIKASI 2018 0,31 0,55 0,26 0,14
INFRASTRUKTUR
TBK 2019 0,31 0,55 0,26 0,11
2020 0,31 0,41 0,29 0,12
Lampiran 7 Perhitungan TATO
No Nama Perusahaan Tahun Penjualan Total Aktiva TATO 1
2017 1.098.760.230.000 3.635.705.403.000 0,30 PT. INDIKA 2018 2.962.860.901.000 3.669.952.693.000 0,81 ENERGY Tbk 2019 2.782.676.420.000 3.616.163.065.000 0,77 2020 2.077.212.345.000 3.493.702.857.000 0,59
2
2017 4.023.085.000.000 25.595.785.000.000 0,16 PT TOWER
BERSAMA 2018 4.318.137.000.000 29.113.747.000.000 0,15 INFRASTRUCTURE
TBK 2019 4.698.742.000.000 30.871.710.000.000 0,15 2020 5.327.689.000.000 36.521.303.000.000 0,15
3
2017 320.066.000.000 2.421.704.000.000 0,13 PT BALI
TOWERINDO 2018 464.176.000.000 3.437.653.000.000 0,14 SENTRA TBK 2019 617.522.982.196 4.147.689.322.753 0,15 2020 778.896.099.135 4.651.939.975.688 0,17 4
2017 2.455.941.000.000 3.507.298.000.000 0,70 PT BUKAKA 2018 4.681.433.000.000 4.414.296.000.000 1,06 TEKNIK UTAMA
TBK 2019 6.039.613.000.000 4.739.165.000.000 1,27 2020 3.981.901.000.000 4.976.222.000.000 0,80 5
2017 761.760.000.000 6.355.270.000.000 0,12 PT INTI BANGUN 2018 897.612.000.000 7.725.601.000.000 0,12 SEJAHTERA Tbk 2019 655.596.000.000 8.893.030.000.000 0,07 2020 367.387.000.000 10.412.826.000.000 0,04
6 PT PP (Persero) Tbk
2017 21.502.260.000.000 41.782.781.000.000 0,51 2018 25.119.560.000.000 52.549.151.000.000 0,48 2019 24.659.999.000.000 59.165.548.000.000 0,42 2020 15.831.388.000.000 53.472.451.000.000 0,30
7
2017 31.963.000.000 54.941.000.000 0,58 PT PROTECH
MITRA 2018 22.829.000.000 48.775.000.000 0,47 PERKASA TBK 2019 16.875.000.000 46.929.000.000 0,36 2020 1.211.000.000 46.434.000.000 0,03 8 PT SARANA
2017 5.337.939.000.000 18.763.478.000.000 0,28 2018 5.867.860.000.000 22.959.618.000.000 0,26
MENARA
NUSANTARA Tbk 2019 6.454.302.000.000 27.665.695.000.000 0,23 2020 7.445.426.000.000 34.249.550.000.000 0,22 9
2017 1.908.500.000.000 12.610.100.000.000 0,15 PT SOLUSI TUNAS 2018 1.899.800.000.000 11.670.500.000.000 0,16 PRATAMA TBK 2019 1.767.000.000.000 11.164.800.000.000 0,16 2020 1.922.200.000.000 12.044.700.000.000 0,16
10
2017 26.755.052.488 233.251.842.094 0,11 PT VISI
TELEKOMUNIKASI 2018 34.614.253.351 239.215.584.463 0,14 INFRASTRUKTUR
TBK 2019 36.026.980.000 329.963.071.000 0,11 2020 39.803.327.000 338.352.250.000 0,12
Lampiran 8
Rekapitulasi Variabel Aspek
Ekonomi
Aspek Lingkungan
Aspek Sosial
Kinerja Keuangan
0.38 0.38 0.44 0.3
0.46 0.38 0.44 0.81
0.46 0.38 0.44 0.77
0.46 0.38 0.44 0.59
0.31 0.52 0.29 0.16
0.31 0.55 0.29 0.15
0.31 0.55 0.29 0.15
0.38 0.59 0.29 0.15
0.46 0.52 0.26 0.13
0.46 0.52 0.26 0.14
0.46 0.52 0.26 0.15
0.46 0.55 0.26 0.17
0.38 0.41 0.35 0.7
0.54 0.41 0.38 1.06
0.54 0.41 0.38 1.27
0.46 0.41 0.38 0.8
0.38 0.41 0.29 0.12
0.38 0.41 0.29 0.12
0.38 0.55 0.41 0.07
0.38 0.55 0.41 0.04
0.46 0.31 0.38 0.51
0.46 0.31 0.41 0.48
0.46 0.31 0.35 0.42
0.46 0.31 0.35 0.3
0.46 0.48 0.35 0.58
0.38 0.52 0.35 0.47
0.46 0.55 0.29 0.36
0.46 0.55 0.26 0.03
0.31 0.41 0.29 0.28
0.31 0.41 0.29 0.26
0.38 0.31 0.29 0.23
0.46 0.31 0.29 0.22
0.31 0.31 0.26 0.15
0.31 0.31 0.26 0.16
0.31 0.41 0.26 0.16
0.31 0.41 0.26 0.16
0.31 0.55 0.26 0.11
0.31 0.55 0.26 0.14
0.31 0.55 0.26 0.11
0.31 0.41 0.29 0.12
Lampiran 9
Analisis Deskriptif Variabel
Descriptives
Descriptive Statistics
N Minimum Maximum Mean Std. Deviation
Aspek.Ekonomi 40 .31 .54 .3973 .07257
Aspek.Lingkungan 40 .31 .59 .4420 .09288
Aspek.Sosial 40 .26 .44 .3215 .06298
Kinerja.Keuangan 40 .03 1.27 .3275 .29217
Valid N (listwise) 40
Lampiran 10
Hasil Uji Normalitas
Lampiran 11
Hasil Uji Multikolinearitas, Uji Regresi dan Uji T
Coefficientsa
Unstandardized Coefficients
Standardized Coefficients
t Sig.
Collinearity Statistics
Model B Std. Error Beta
Tolera nce VIF
1 (Constant) -.701 .299 -2.347 .025
Aspek.Ekonomi 1.655 .505 .411 3.278 .002 .776 1.288 Aspek.Lingkungan -.485 .366 -.154 -1.325 .194 .900 1.111 Aspek.Sosial 1.822 .603 .393 3.020 .005 .722 1.385 a. Dependent Variable: Kinerja.Keuangan
Lampiran 12
Hasil Uji Autokorelasi dan Uji Koefisien Determinasi
Model Summaryb
Model R R Square
Adjusted R Square
Std. Error of the
Estimate Durbin-Watson
1 .749a .560 .524 .20164 .928
a. Predictors: (Constant), Aspek.Sosial, Aspek.Lingkungan, Aspek.Ekonomi b. Dependent Variable: Kinerja.Keuangan
Lampiran 13
Hasil Uji Heterokedastisitas