08 DAFTAR PUSTAKA DAN LAMPIRAN

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Terhadap Pengungkapan Corporate Social Responsibility Pada
Perusahaan Sub-Sektor Farmasi Yang TerdaftarDi Bursa Efek Indonesia”
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Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura
Vol. 3, No. 1, Agustus 2014 Hal. 53-80
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Website :http://wikipedia.com
Website :http://idx.co.id
http://digilib.mercubuana.ac.id/
82
DAFTAR LAMPIRAN
Lampiran 1. Tabel Hasil Perhitungan SPSS
Variables Entered/Removed
Model
Variables
Entered
1
X4, X1, X2, X3
a
Variables
Removed
b
Method
Enter
a. Dependent Variable: Y
b. All requested variables entered.
b
Model Summary
Model
R
Square
R
1
.541
a
Adjusted
R
Square
.292
Std. Error of
the Estimate
.264
.095686
DurbinWatson
1.733
a. Predictors: (Constant), X4, X1, X2, X3
b. Dependent Variable: Y
a
ANOVA
Sum of
Squares
Model
1
df
Mean Square
F
Regression
.382
4
.096
Residual
.925
101
.009
1.307
105
Total
Sig.
10.436
.000
b
a. Dependent Variable: Y
b. Predictors: (Constant), X4, X1, X2, X3
Coefficients
Model
Unstandardized
Coefficients
B
1
(Constant)
X1
X2
X3
X4
Std.
Error
-.574
.165
-.075
.035
-.150
Standardized
Coefficients
a
Collinearity
Statistics
Correlations
t
Sig.
Zeroorder
Beta
Partial
-3.471
.001
-.179
-2.118
.037
-.187
-.206
.093
-.139
-1.624
.108
-.110
-.159
-.165
.166
-.090
-.990
.324
.123
-.098
7.920
1.351
.519
5.861
.000
.490
.504
a. Dependent Variable: Y
http://digilib.mercubuana.ac.id/
Part
.177
.136
.083
.491
Tolerance
VIF
.977
1.024
.961
1.041
.852
1.174
.892
1.121
83
Lampiran 2. Tabel Heteroskedastisitas
Heteroskedasticity Test: White
F-statistic
7.551786
Prob. F(14,91)
0
Obs*R-squared
56.96709
Prob. Chi-Square(14)
0
Scaled explained SS
36.98373
Prob. Chi-Square(14)
0.0007
Std. Error
Prob.
Test Equation:
Dependent Variable: RESID^2
Method: Least Squares
Date: 12/08/16 Time: 21:54
Sample: 1 106
Included observations: 106
Variable
Coefficient
t-Statistic
C
-0.12639
0.216933
-0.582614
0.5616
X1^2
0.014272
0.012713
1.122644
0.2645
X1*X2
-0.02117
0.029774
-0.711099
0.4788
X1*X3
-0.01684
0.069177
-0.243432
0.8082
X1*X4
0.218122
0.437897
0.498112
0.6196
X1
-0.02275
0.05696
-0.399342
0.6906
X2^2
-0.02297
0.034554
-0.664619
0.508
X2*X3
-0.2151
0.242679
-0.886332
0.3778
X2*X4
-1.11403
1.309702
-0.850596
0.3972
X2
0.261379
0.203108
1.286893
0.2014
X3^2
0.016345
0.159035
0.102774
0.9184
X3*X4
-1.0102
1.985503
-0.508785
0.6121
X3
0.172877
0.251121
0.68842
0.4929
X4^2
8.254854
13.00241
0.634871
0.5271
X4
-0.16007
3.087025
-0.051851
0.9588
R-squared
0.537425
Mean dependent var
0.008673
0.46626
S.D. dependent var
0.010421
S.E. of regression
0.007613
Akaike info criterion
Sum squared resid
0.005275
Schwarz criterion
-6.41049
Hannan-Quinn criter.
-6.63464
Durbin-Watson stat
1.856297
Adjusted R-squared
Log likelihood
374.732
F-statistic
7.551786
Prob(F-statistic)
0
http://digilib.mercubuana.ac.id/
-6.7874
84
Lampiran 3. Daftar Perusahaan yang Masuk Dalam Sample Penelitian
Sampel
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
Kode
INTP
SMBR
SMGR
WTON
AMFG
ARNA
MLIA
TOTO
ALKA
BTON
LION
DPNS
EKAD
SRSN
AKPI
APLI
IGAR
TALF
TRST
CPIN
TIRT
FASW
ASII
INDS
NIPS
SMSM
RICY
TRIS
JECC
KBLM
SCCO
DLTA
ICBP
MYOR
ROTI
SKBM
SKLT
Nama Perusahaan
PT Indocement Tunggal Prakarsa Tbk
PT Semen Baturaja (Persero) Tbk
PT Semen Indonesia (Persero) Tbk
PT Wijaya Karya Beton Tbk
PT Asahimas Flat Glass Tbk
PT Arwana Citramulia Tbk
PT Mulia Industrindo Tbk
PT Surya Toto Indonesia Tbk
PT Alakasa Industrindo Tbk
PT Betonjaya Manunggal Tbk
PT Lion Metal Works Tbk
PT Duta Pertiwi Nusantara Tbk
PT Ekadharma International Tbk
PT Indo Acidatama Tbk
PT Argha Karya Prima Industry Tbk
PT Asiaplast Industries Tbk
PT Champion Pacific Indonesia Tbk
PT Tunas Alfin Tbk
PT Trias Sentosa Tbk
PT Charoen Pokphand Indonesia Tbk
PT Tirta Mahakam Resources Tbk
PT Fajar Surya Wisesa Tbk
PT Astra International Tbk
PT Indospring Tbk
PT Nipress Tbk
PT Selamat Sempurna Tbk
PT Ricky Putra Globalindo Tbk
PT Trisula International Tbk
PT Jembo Cable Company Tbk
PT Kabelindo Murni Tbk
PT Supreme Cable Manufacturing and Commerce Tbk
PT Delta Djakarta Tbk
PT Indofood CBP Sukses Makmur Tbk
PT Mayora Indah Tbk
PT Nippon Indosari Corpindo Tbk
PT Sekar Bumi Tbk
PT Sekar Laut Tbk
http://digilib.mercubuana.ac.id/
85
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
ULTJ
GGRM
HMSP
KLBF
MERK
PYFA
TSPC
TCID
CINT
KDSI
LMPI
BRNA
AUTO
PICO
AISA
IMPC
PT Ultrajaya Milk Industry and Trading Company Tbk
PT Gudang Garam Tbk
PT HM Sampoerna Tbk
PT Kalbe Farma Tbk
PT Merck Tbk
PT Pyridam Farma Tbk
PT Tempo Scan Pacific Tbk
PT Mandom Indonesia Tbk
PT Chitose Internasional Tbk
PT Kedawung Setia Industrial Tbk
PT Langgeng Makmur Industri Tbk
PT Berlina Tbk
PT Astra Otoparts Tbk
PT Pelangi Indah Canindo Tbk
PT Tiga Pilar Sejahtera Food Tbk
PT Impack Pratama Industri Tbk
http://digilib.mercubuana.ac.id/
86
Lampiran 4. Tabulasi data variabel dependent dan independent
REKAPITULASI ANGKA VARIABEL DEPENDENT DAN INDEPENDENT
Sampel
Kode
KI (X1)
DKI (X2)
KA (X3)
UK (X4)
CSR (Y)
TAHUN
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
INTP
SMBR
SMGR
WTON
AMFG
ARNA
MLIA
TOTO
ALKA
BTON
LION
DPNS
EKAD
SRSN
AKPI
APLI
IGAR
TALF
TRST
CPIN
TIRT
FASW
ASII
INDS
NIPS
SMSM
RICY
TRIS
JECC
KBLM
SCCO
DLTA
ICBP
0.130
0.132
0.097
0.122
0.412
0.139
0.672
0.567
0.160
0.020
0.134
0.512
0.754
0.428
0.135
0.534
0.848
0.881
0.597
0.555
0.342
0.747
0.038
0.881
0.629
0.613
0.155
0.671
0.701
0.643
0.555
0.233
0.805
0.143
0.600
0.286
0.333
0.333
0.286
0.250
0.400
0.500
0.500
0.333
0.333
0.500
0.375
0.400
0.333
0.250
0.143
0.000
0.333
0.333
0.400
0.364
0.333
0.333
0.333
0.333
0.333
0.667
0.333
0.333
0.400
0.429
0.477
0.477
0.602
0.602
0.602
0.602
0.602
0.477
0.477
0.477
0.477
0.477
0.477
0.477
0.477
0.477
0.477
0.477
0.477
0.699
0.477
0.477
0.602
0.477
0.477
0.477
0.477
0.477
0.477
0.477
0.477
0.477
0.477
0.135
0.125
0.135
0.126
0.126
0.121
0.112
0.123
0.114
0.112
0.118
0.114
0.116
0.117
0.123
0.114
0.115
0.116
0.125
0.133
0.119
0.127
0.144
0.124
0.117
0.122
0.121
0.117
0.120
0.118
0.122
0.120
0.134
0.516
0.352
0.527
0.418
0.308
0.319
0.176
0.374
0.121
0.165
0.198
0.176
0.165
0.110
0.187
0.154
0.187
0.099
0.165
0.132
0.143
0.451
0.253
0.165
0.198
0.187
0.143
0.154
0.231
0.176
0.176
0.165
0.374
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
http://digilib.mercubuana.ac.id/
87
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
MYOR
ROTI
SKBM
SKLT
ULTJ
GGRM
HMSP
KLBF
MERK
PYFA
TSPC
TCID
CINT
KDSI
LMPI
BRNA
AUTO
PICO
AISA
IMPC
INTP
SMBR
SMGR
WTON
AMFG
ARNA
MLIA
TOTO
ALKA
BTON
LION
DPNS
EKAD
SRSN
AKPI
APLI
IGAR
TALF
TRST
CPIN
TIRT
0.331
0.443
0.201
0.387
0.371
0.755
0.982
0.567
0.014
0.538
0.775
0.113
0.697
0.757
0.178
0.514
0.852
0.179
0.240
0.674
0.130
0.118
0.206
0.098
0.152
0.481
0.699
0.924
0.789
0.475
0.577
0.512
0.754
0.449
0.413
0.588
0.054
0.994
0.567
0.555
0.342
0.400
0.333
0.333
0.333
0.333
0.500
0.500
0.333
0.333
0.333
0.750
0.333
0.500
0.500
0.500
0.333
0.300
0.333
0.200
0.500
0.429
0.600
0.286
0.333
0.333
0.333
0.400
0.400
0.400
0.333
0.333
0.333
0.500
0.375
0.333
0.333
0.500
0.333
0.500
0.400
0.500
0.477
0.602
0.477
0.699
0.477
0.477
0.477
0.477
0.301
0.477
0.477
0.602
0.477
0.477
0.477
0.477
0.477
0.477
0.602
0.477
0.477
0.477
0.602
0.477
0.602
0.477
0.477
0.477
0.477
0.477
0.477
0.477
0.477
0.477
0.477
0.477
0.477
0.477
0.477
0.699
0.477
0.130
0.123
0.118
0.115
0.125
0.138
0.135
0.131
0.119
0.112
0.127
0.123
0.116
0.121
0.119
0.121
0.132
0.118
0.129
0.122
0.134
0.125
0.136
0.126
0.126
0.122
0.111
0.124
0.112
0.113
0.118
0.114
0.116
0.118
0.125
0.115
0.116
0.116
0.125
0.134
0.119
http://digilib.mercubuana.ac.id/
0.176
0.253
0.143
0.121
0.143
0.143
0.110
0.418
0.220
0.198
0.143
0.198
0.198
0.165
0.198
0.209
0.451
0.099
0.396
0.143
0.385
0.253
0.396
0.352
0.341
0.363
0.242
0.341
0.220
0.319
0.330
0.143
0.132
0.165
0.275
0.220
0.286
0.242
0.242
0.154
0.187
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2014
2015
2015
2015
2015
2015
2015
2015
2015
2015
2015
2015
2015
2015
2015
2015
2015
2015
2015
2015
2015
2015
88
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
FASW
ASII
INDS
NIPS
SMSM
RICY
TRIS
JECC
KBLM
SCCO
DLTA
ICBP
MYOR
ROTI
SKBM
SKLT
ULTJ
GGRM
HMSP
KLBF
MERK
PYFA
TSPC
TCID
CINT
KDSI
LMPI
BRNA
AUTO
PICO
AISA
IMPC
0.749
0.501
0.881
0.450
0.581
0.202
0.670
0.702
0.634
0.243
0.583
0.805
0.329
0.708
0.805
0.700
0.252
0.755
0.925
0.567
0.867
0.539
0.782
0.113
0.697
0.757
0.178
0.514
0.830
0.179
0.314
0.674
0.400
0.364
0.333
0.333
0.333
0.333
0.333
0.333
0.250
0.333
0.400
0.500
0.400
0.333
0.333
0.333
0.333
0.500
0.400
0.429
0.333
0.500
0.500
0.500
0.333
0.500
0.500
0.333
0.333
0.333
0.400
0.500
0.477
0.602
0.477
0.477
0.602
0.477
0.602
0.477
0.477
0.477
0.477
0.477
0.477
0.477
0.477
0.477
0.477
0.477
0.602
0.477
0.477
0.477
0.477
0.602
0.477
0.477
0.477
0.602
0.477
0.477
0.602
0.477
0.128
0.144
0.124
0.118
0.123
0.121
0.118
0.121
0.118
0.122
0.120
0.134
0.131
0.124
0.119
0.116
0.125
0.138
0.136
0.131
0.118
0.112
0.128
0.123
0.116
0.120
0.119
0.123
0.132
0.118
0.130
0.122
http://digilib.mercubuana.ac.id/
0.396
0.242
0.198
0.308
0.242
0.198
0.176
0.253
0.209
0.187
0.209
0.341
0.198
0.242
0.121
0.143
0.165
0.198
0.220
0.374
0.220
0.220
0.165
0.220
0.242
0.209
0.176
0.198
0.396
0.099
0.330
0.176
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