DAFTAR PUSTAKA. Ghozali, Imam. (2006), Aplikasi Analisis Multivariate dengan Menggunakan Program SPSS. Semarang : UNDIP

DAFTAR PUSTAKA Almilia, Luciana dan Dwi Wijayanto, "Pengaruh Environmental Performance dan Environmental Disclosure terhadap Economic Performance", FEUI, The 1st Accounting Conference, 7-9 September 2007. Anggraini, Fr. Reni Retno, "Pengungkapan Informasi Sosial dan Faktor-Faktor yang Mempengaruhi Pengungkapan Informasi Sosial dalam Laporan Tahunan (Studi Empiris pada Perusahaan-Perusahaan yang Terdaftar di BEJ)", Simposium Nasional Akuntansi IX, Padang, 23-26 Agustus 2006. Balabanis, George, Phillips, Hugh C., Lyall, Jonathan, "Corporate Social Responsibility & Economic Performance in the Top British Companies : Are They Linked ?", European Business Review, Vol. 98, No.1, 1998, pp. 2544. Basamalah, Anies S., and Johnny Jermias (2005), "Social and Environmental Reporting and Auditing in Indonesia : Maintaining Organizational Legitimacy ?", Gadjah Mada International Journal of Business, JanuaryApril 2005, Vol. 7, No. 1, pp. 109 – 127. Core, John E. (2001), "A Review of the Empirical Disclosure Literature : Discussion", Journal of Accounting and Economics, 31, pp. 441-456. Dahlia, Lely dan Sylvia Veronica Siregar, "Pengaruh Corporate Social Responsibility Terhadap Kinerja Perusahaan (Studi Empiris pada Perusahaan yang Tercatat di BEI pada Tahun 2005 & 2006)", Simposium Nasional Akuntansi XI, Pontianak 22-25 Juli 2008. Finch, Nigel, "The Motivations for Adopting Sustainability Disclosure", MGSM Working Papers in Management, Macquarie University, Australia, 2005. Fiori, Giovanni, Donato, Francesca di, Izzo, Maria Federica, "Corporate Social Responsibility and Firms Performance, an Analysis on Italian Listed Companies", Luiss Guido Carli University, Italy, 2005. Ghozali, Imam. (2006), Aplikasi Analisis Multivariate dengan Menggunakan Program SPSS. Semarang : UNDIP. Gray, R, Kouhy, R. and Lavers, S. (1995), "Corporate Social And Environmental Reporting: A Review Of The Literature And A Longitudinal Study Of Uk Disclosure", Accounting, Auditing & Accountability Journal, Vol. 8 No. 2, pp. 47-77. Haniffa, R.M., dan T.E. Cooke (2005), "The Impact of Culture and Governance on Corporate Social Reporting", Journal of Accounting and Public Policy 24, pp. 391 - 430.

76

Heal, Geoffrey, dan Garret, Paul, "Corporate Social Responsibility, an Economic and Financial Framework", Columbia Business School, 2004. Ikatan Akuntansi Indonesia (IAI) (2009), "Standar Akuntansi Keuangan". Buku Satu. Jakarta : Salemba Empat. Junaedi, Dedi, "Dampak Tingkat Pengungkapan Informasi Perusahaan terhadap Volume Perdagangan dan Return Saham : Penelitian Empiris terhadap Perusahaan-Perusahaan yang Tercatat di Bursa Efek Jakarta", Jurnal Akuntansi dan Keuangan Indonesia, Juli-Desember 2005, Vol. 2, No. 2, pp. 1 - 28. Kiroyan, Noke (2006), "Good Corporate Governance (GCG) dan Corporate Social Responsibility (CSR) Adakah Kaitan di Antara Keduanya ?", Economics Business Accounting Review, Edisi III, September-Desember 2006, Hal. 45 58. Martono, Cyrillius, "Analisis Pengaruh Profitabilitas Industri, Rasio Leverage Keuangan Tertimbang dan Intensitas Modal Tertimbang serta Pangsa Pasar terhadap “ROA” dan “ROE” Perusahaan Manufaktur yang Go Public di Indonesia”, Jurnal Akuntansi dan Keuangan, Vol. 4, No. 2, November 2002 : 126 - 140. Nugroho, Yanuar, 10 Nopember 2007, "Dilema Tanggung Jawab Korporasi", Kumpulan Tulisan, www.unisosdem.org. Nurlela, Rika dan Islahuddin, "Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan dengan Prosentase Kepemilikan Manajemen sebagai Variabel Moderating (Studi Empiris pada Perusahaan yang Terdaftar di BEJ)", Simposium Nasional Akuntansi XI, Pontianak 22 - 25 Juli 2008. Sayekti , Yosefa dan Ludovicus Sensi Wondabio, "Pengaruh CSR Disclosure Terhadap Earning Response Coefficient (Studi Empiris pada Perusahaan yang Terdaftar di BEJ)", Simposium Nasional Akuntansi X, Makassar 26 28 Juli 2007. Sembiring, Eddy Rismanda, "Karakteristik Perusahaan dan Pengungkapan Tanggung Jawab Sosial : Study Empiris pada Perusahaan yang Tercatat di BEJ", Simposium Nasional Akuntansi VIII, Solo 15 - 16 September 2005. Siegel, Donald S., dan Paul, Catherine J. M., "Corporate Social Responsibility and Economic Performance", Springer Science + Business Media, LLC, (J Prod Anal 26, p. 207 - 211), 2006. Singgih Santoso. 2000. Statistik Parameter : PT. Elex Media Komputindo. Jakarta. Suharto, Edi. 2007. Corporate Social Responsibility : What is and Benefit for Corporate. http://www.policy.hu/suharto. Sutopoyudo. 2009. Pengaruh Penerapan Corporate Social Responsibility (CSR) terhadap Profitabilitas Perusahaan. Sutopoyudo’s Weblog at http://www.wordpress.com.

77

Utomo, Muhammad Muslim (2000), "Praktek Pengungkapan Sosial pada Laporan Tahunan Perusahaan di Indonesia (Studi Perbandingan antara Perusahaan-Perusahaan High Profile dan Low Profile)", Simposium Nasional Akuntansi III, 2000. Wiyani, Wahyu, "Pengaruh Aspek Struktur Finansial terhadap ROE (Studi pada Perusahaan Food & Beverages yang Go Public di Bursa Efek Surabaya)", Jurnal Penelitian, Vol. 14, No. 1, 2003.

Referensi Website : www.globalreporting.org www.idx.co.id www.duniainvestasi.com www.google.com www.hukumonline.co.id

78

Lampiran 1 : Data Perusahaan Sampel NO 1

NAMA PERUSAHAAN

KODE

PT. Adaro Energy Tbk

ADRO

2

PT. Aneka Tambang (Persero), Tbk.

ANTM

3

PT. Asahimas Flat Glass, Tbk.

AMFG

4

PT. Astra International, Tbk.

ASII

5

PT. Bank Negara Indonesia, Tbk.

BBNI

6

PT. Bukit Asam (Persero), Tbk.

PTBA

7

PT. Holcim Indonesia, Tbk.

SMCB

8

PT. Indofood, Tbk.

INDF

9

PT. Indosat, Tbk.

ISAT

10

PT. Jasa Marga (Persero), Tbk.

JSMR

PT. Medco Energy International Tbk

MDCO

12

PT. Perusahaan Gas Negara (Persero), Tbk.

PGAS

13

PT. Semen Gresik (Persero), Tbk.

SMGR

14

PT. Telkom (Persero), Tbk.

TLKM

15

PT. Timah (Persero), Tbk.

TINS

16

PT. Unilever Indonesia, Tbk.

UNVR

17

PT. United Tractors, Tbk.

UNTR

11

75

79

Lampiran 2 : Data ROE No.

Nama Perusahaan

ROE 2009

2010

2011

PT. Adaro Energy Tbk

0,128

0,229

0,226

2.


0,074

0,176

0,178

3.


0,044

0,180

0,157

4.


0,252

0,291

0,278

5.


0,124

0,153

0,186

6.


0,478

0,316

0,378

7.


0,270

0,121

0,141

8.

PT. Indofood, Tbk.

0,204

0,176

0,158

9.

PT. Indosat, Tbk.

0,083

0,036

0,049

10.


0,138

0,154

0,143


0,111

0,102

0,125

12.


0,531

0,450

0,358

13.


0,326

0,302

0,271

14.


0,295

0,260

0,254

15.


0,090

0,226

0,195

16.


0,822

0,837

1,131

17.


0,276

0,240

0,213

1.

11.

80

Lampiran 3 : Data CSDI No. 1.

Nama Perusahaan PT. Adaro Energy Tbk

2.


3.


4.


5.


6.


7.


8.

PT. Indofood, Tbk.

9.

PT. Indosat, Tbk.

10.


11.


12.


13.


14.


15.


16.


17.


CSDI 2008

2009

2010

0,380

0,430

0,962

0,835

1,000

0,987

0,253

0,304

0,341

0,240

0,240

0,721

0,405

0,418

0,506

0,595

0,860

1,000

0,291

0,734

0,772

0,215

0,341

0,367

0,202

0,240

0,127

0,569

0,708

0,734

0,127

0,227

0,291

0,822

0,848

0,848

0,557

0,911

0,936

0,405

0,886

0,936

0,683

1,000

1,000

0,620

0,683

0,721

0,240

0,240

0,240

81

Lampiran 4 : Data Leverage No. 1.


2.


3.


4.


5.


6.


7.


8.

PT. Indofood, Tbk.

9.

PT. Indosat, Tbk.

10.


11.


12.

PT. Perusahaan Gas Negara (Persero),Tbk.

13.


14.


15.


16.


17.


Leverage 2008

2009

2010

0,524

0,541

0,568

0,208

0,176

0,220

0,261

0,225

0,223

0,497

0,450

0,478

0,853

0,867

0,873

0,332

0,284

0,262

0,658

0,554

0,346

0,784

0,748

0,645

0,658

0,668

0,655

0,551

0,556

0,592

0,177

0,392

0,230

0,684

0,554

0,530

0,239

0,213

0,228

0,624

0,605

0,555

0,340

0,290

0,285

0,522

0,505

0,535

0,510

0,428

0,456

82

Lampiran 5 : Data Growth No. 1.


2.


3.


4.


5.


6.


7.


8.

PT. Indofood, Tbk.

9.

PT. Indosat, Tbk.

10.


11.


12.


13.


14.


15.


16.


17.


Growth 2008

2009

2010

-0,075

-0,083

0,467

-0,201

-0,092

0,004

0,170

-0,144

0,268

0,383

0,015

0,320

0,015

0,053

0,124

0,750

0,240

-0,116

0,422

0,113

0,003

0,393

-0,036

0,027

0,132

0,009

0,052

0,268

0,101

0,186

0,145

0,392

0,230

0,454

0,408

0,545

0,324

0,178

-0,003

0,021

0,055

0,014

0,060

-0,148

0,080

0,342

0,171

0,079

0,536

0,048

0,276

83

Lampiran 6 : Data Size No. 1.


2.


3.


4.


5.


6.


7.


8.

PT. Indofood, Tbk.

9.

PT. Indosat, Tbk.

10.


11.


12.


13.


14.


15.


16.


17.


Size (Triliyun Rp) 2008

2009

2010

33720

42360

40600

10245

9940

12310

1998

1972

2373

80740

88940

112860

201741

227496

248580

6106

8078

8722

8210

7265

10437

39591

40383

47276

51693

55041

52818

14642

16174

18952

1980

2040

2278

25551

28670

32087

10603

12951

15563

91256

97814

99758

5785

4856

5881

6505

7485

8701

22848

24404

29701

84

Lampiran 7 : Statistik Deskriptif Descriptive Statistics N

Minimum

Maximum

Mean

Std. Deviation

ROE

51

.036

1.131

.25369

.204324

CSDI

51

.127

1.000

.57107

.287977

LEV

51

.176

.873

.47344

.194563

GROW

51

-.201

.750

.15440

.204942

SIZE

51

1972397

248580529

29456842.38

30998808.871

log_size

51

6.29

9.36

7.4434

.69615

Valid N (listwise)

51

Lampiran 8 : Uji Normalitas One-Sample Kolmogorov-Smirnov Test GR ROE ‫ﮦ‬ a,,b

Normal Parameters

Mean

CSDI

LEV

51

51

.25369

.57107

OW 51

log_size

51

51

.47344 .154

7.4434

40 Std. Deviation

.204324

.287977

.194563 .204

.69615

942 Most Extreme Differences

Absolute

.210

.138

.121 .112

.099

Positive

.210

.138

.121 .112

.099

Negative

-.144

-.102

-.098

-

-.086

.064 Kolmogorov-Smirnov Z Asymp. Sig. (2-tailed)

1.503

.988

.866 .802

.710

.710

.283

.442 .541

.695

a. Test distribution is Normal. b. Calculated from data.

Lampiran 9 : Uji Autokorelasi Model Summaryb

Model

R

R Square

Adjusted R

Std. Error of the

Square

Estimate

Durbin-Watson

85

a

1

.544 a.

.296

.234

Predictors: (Constant), log_size, GROW, LEV, CSDI

Lampiran 10 : Uji Multikolonieritas a

Coefficients

Collinearity Statistics Model 1

Tolerance

VIF

CSDI

.829

1.206

LEV

.855

1.170

GROW

.976

1.025

log_size

.809

1.236

a. Dependent Variable: LN_ROE b. Dependent Variable: Ln_ROE

Lampiran 11 : Uji Heteroskedastisitas

.60232

1.673

86

Lampiran 12 : Uji Koefisien Determinasi b

Model Summary

Model

R

R Square a

1

.544

Adjusted R

Std. Error of the

Square

Estimate

.296

.234

.60232

a. Predictors: (Constant), log_size, GROW, LEV, CSDI b. Dependent Variable: Ln_ROE

Lampiran 13 : Uji Parameter Individual (Uji T) a

Coefficients

Standardized Unstandardized Coefficients Model 1

B (Constant)

a.

Coefficients

Std. Error

Beta

-1.735

1.065

CSDI

.990

.325

LEV

.383

GROW log_size

t

Sig.

-1.629

.110

.414

3.047

.004

.474

.108

.808

.423

1.227

.421

.365

2.917

.005

.109

.136

.110

.798

.429

Dependent Variable: Ln_ROE

Lampiran 14 : Uji Signifikansi Simultan ANOVA (Uji F) b

ANOVA Model 1

Sum of Squares Regression

df

Mean Square

7.001

4

1.750

Residual

16.688

46

.363

Total

23.689

50

a. Predictors: (Constant), log_size, GROW, LEV, CSDI b. Dependent Variable: Ln_ROE

F 4.825

Sig. a

.002

87

Lampiran 15 : GRI Economic Performance Indicators Aspect: Economic Performance E

EC1

Direct

economic

value

generated and distributed, including revenues, operating costs, employee compensation, community

donations

and other

investments,

retained

earnings, and payments to capital providers and governments.

E EC2 Financial implications and other risks and opportunities for the organization’s activities due to climate change.

E EC3 Coverage of the organization’s defined benefit plan obligations.

88

C C4 Significant financial assistance received from government.

Aspect: Market Presence E EC5 Range of ratios of standard entry level wage compared to local minimum wage at significant locations of operation.

E

EC6

Policy,

practices,

and

proportion of spending on locally-based suppliers at significant locations of operation.

E EC7 Procedures for local hiring and proportion ofsenior management hired from the local community at significant locations of operation.

89

Aspect: Indirect Economic Impacts E EC8 Development and impact of infrastructure investments and services provided primarily for public benefit through commercial, in-kind, or pro bono engagement.

E EC9 Understanding and describing significant indirect economic impacts, including the extent of impacts.

Environment Performance Indicators Aspect: Materials E EN1 Materials used by weight or volume.

E EN2 Percentage of materials used that are recycled input materials.

90

Aspect: Energy E EN3 Direct energy consumption by primary energy source.

E EN4 Indirect energy consumption by primary source.

E

EN5

Energy

conservation

saved

and

due

to

efficiency

improvements. E EN6 Initiatives to provide energyefficient or renewable energy-based products and services, and reductions in energy requirements as a result of these initiatives. E EN7 Initiatives to reduce indirect energy consumption and reductions achieved. Aspect: Water E EN8 Total water withdrawal by source.

91

E EN9 Water sources significantly affected by withdrawal of water. E EN10 Percentage and total volume of water recycled and reused.

Aspect: Biodiversity E EN11 Location and size of land owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas. E EN12 Description of significant impacts of activities, products, and services on biodiversity in protected areas and areas of high biodiversity value outside protected areas. E EN13 Habitats protected or restored. E EN14 Strategies, current actions, and future plans for managing impacts on biodiversity.

92

E EN15 Number of IUCN Red List species and national conservation list species with habitats in areas affected by operations, by level of extinction risk.

Aspect: Emissions, Effluents, and Waste E EN16 Total direct and indirect greenhouse gas emissions by weight. E

EN17

Other

relevant

indirect

greenhouse gas emissions by weight. E

EN18

greenhouse

Initiatives gas

to

emissions

reduce and

reductions achieved. E EN19 Emissions of ozone-depleting substances by weight. E EN20 NOx, SOx, and other significant air emissions by type and weight. E EN21 Total water discharge by quality and destination. ENEN22 Total weight of waste by type and disposal method.

93 EEEN23 Total number and volume of significant spills. EN

EN24

imported,

Weight

of

transported,

exported, or treated waste

deemed hazardous under the terms of the Basel Convention Annex I, II, III, and VIII, and percentage of transported waste shipped internationally. E EN25 Identity, size, protected status, nd bioadiversity value of water bodies and relatitats ed hassignificantly affected by the reporting organization’s discharges of water and runoff. Aspect: Products and Services E

EN26

Initiatives

to

mitigate

environmental impacts of products and services, and extent of impact mitigation.

E EN27 Percentage of products sold and their

packaging

materials

that

are

reclaimed by category. Aspect: Compliance E

EN28 Monetary value of significant

fines and total number of non-monetary sanctions

for

non-compliance

environmental laws and regulations.

with

94 Aspect: Transport E

EN29

Significant

environmental

impacts of transporting products and other goods

and

materials

used

for

the

organization’s operations, and transporting members of the workforce. Aspect: Overall E EN30 Total environmental protection expenditures and investments by type.

Labor Practices & Decent Work Performance Indicators Aspect: Employment L

LA1

Total

workforce

by

employment type, employment contract,

95 and region.

L LA2 Total number and rate of employee turnover

by age group,

gender, and region.

L LA3 Benefits provided to full-time employees that are not provided to temporary or part-time employees, by major operations.

Aspect: Labor/ Management Relations L LA4 Percentage of employees covered

by

collective

bargaining

agreements.

L LA5 Minimum notice period(s) regarding changes,

significant including

operational

whether

it

is

specified in collective agreements.

Aspect: Occupational Health and Safety L LA6 Percentage of total workforce represented

in

formal

joint

96 management-worker health and safety committees that help monitor and advise on occupational health and safety programs.

L LA7 Rates of injury, occupational diseases, lost days, and absenteeism, and total

number

of

work-related

fatalities by region.

L LA8 Education, training, counseling, prevention, and risk-control programs in place to assist workforce members, their families,

or

community

members

regarding serious diseases.

L LA9 Health and safety topics covered in formal agreements with trade unions.Health and safety topics covered in formal agreements with trade unions.

97 Aspect: Training and Education L LA10 Average hours of training per year

per

employee

by

employee

category.

L

LA11

Programs

for

skills

management and lifelong learning that support the continued employability of employees and assist them in managing career endings.

L LA12 Percentage of employees receiving

regular

performance

and

career development reviews.

Aspect:

Diversity

and

Equal

Opportunity L LA13 Composition of governance bodies and breakdown of employees per category according to gender, age group, minority group membership, and other indicators of diversity.

L LA14 Ratio of basic salary of men to women by employee category.

98

Human Rights Performance Indicators Aspect: Investment and Procurement Practices H HR1 Percentage and total number of significant investment agreements that include human rights clauses or that have undergone human rights screening.

H HR2 Percentage of significant suppliers and contractors that have undergone screening on human rights and actions taken.

H HR3 Total hours of employee training on policies and procedures concerning aspects of human rights that are relevant to operations, including the percentage of employees trained.

99

Aspect: Non-discrimination H HR4 Total number of incidents of discrimination and actions taken.

Aspect: Freedom of Association and Collective Bargaining H HR5 Operations identified in which the right to exercise freedom of association and collective bargaining may be at significant risk, and actions taken to support these rights.

Aspect: Child Labor H HR6 Operations identified as having significant risk for incidents of child labor, and measures taken to contribute to the elimination of child labor.

Aspect: Forced and Compulsory Labor

100 H HR7 Operations identified as having significant risk for incidents of forced or compulsory labor, and measures taken to contribute to the elimination of forced or compulsory labor.

Aspect: Security Practices H

HR8

Percentage

of

security

personnel trained in the organization’s policies

or

procedures

concerning

aspects of human rights that are relevant to operations.

Aspect: Indigenous Rights H HR9 Total number of incidents of violations

involving

rights

indigenous people and actions taken.

Society Performance Indicators Aspect: Community

of

101 S SO1 Nature, scope, and effectiveness of any programs and practices that assess and manage the impacts of operations on communities, including entering, operating, and exiting.

Aspect: Corruption S SO2 Percentage and total number of business units analyzed for risks related to corruption. S SO3 Percentage of employees trained in

organization’s

anti-corruption

policies and procedures.

S SO4 Actions taken in response to incidents of corruption.

Aspect: Public Policy S SO5 Public policy positions and participation

in

public

policy

development and lobbying.

S SO6 Total value of financial and inkind contributions to political parties,

102 politicians, and related institutions by country.

Aspect: Anti-Competitive Behavior S SO7 Total number of legal actions for anti-competitive behavior, anti-trust, and monopoly practices and their outcomes.

Aspect: Compliance S SO8 Monetary value of significant fines and total number of non-monetary sanctions for non-compliance with laws and regulations.

103

Daftar Riwayat Hidup Nama

: Hasyim Adnan Santoso

Jenis Kelamin

: Laki-Laki

Alamat

: Kp. Peusar Rt.10/ 001 No.14 , Tangerang

Tempat, tanggal, lahir : Jakarta, 18 Juli 1990 Kewarganegaraan

: Indonesia

Status

: Belum Menikah

Agama

: Islam

E-mail

: [email protected]

Facebook

: Hasyim Adnan Santoso

Twitter

: @AdnanSantoso

Telepon/HP

: 0856.8040.162

Pendidikan Formal 1996 - 2002

: Madrasah Ibthidayah Al-Istiqomah Tangerang

2002 - 2005

: SMP Negeri 09 Tangerang

2005 - 2008

: SMA Negeri 08 Tangerang

2008 – 2012 : Universitas Mercubuana , Fakultas Ekonomi dan Bisnis jurusan

Akuntansi

DAFTAR PUSTAKA. Ghozali, Imam. (2006), Aplikasi Analisis Multivariate dengan Menggunakan Program SPSS. Semarang : UNDIP

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