DAFTAR PUSTAKA

DAFTAR PUSTAKA

A+ CSR Indonesia (2013). Perlukah CSR Diatur Dalam Sebuah Undang-Undang diakses pada 6 Mei 2015 dari http://csrindonesia.com/perlukah-csr-diaturdalam-sebuah-undang-undang/ Alexander GJ. and Bucholz, RA. (1978). Corporate Social Responsibility and Stock Market Performance, The Academy of Management Journal, 21 (3), 479-486 Arens, A. A., Elder, R.J. & Beasly, M.S (2008), Auditing dan Jasa Assurance Pendekatan Terintergrasi Jilid 1. Edisi Keduabelas. Erlangga Barlian, R.N. ,Perwitasari, Y. dan Probohudono, A.N. (2014). Pendapat Going Concern : Analisis Faktor-Faktor Yang Mempengaruhi Pada Perusahaan Yang Mengalami Finance Distress. Simposium Nasional Akuntansi 17 Banz, R.W. (1981). The Relationship Between Return and Market Value of Common Stocks. Journal of Financial Economics 9, 3-18. Brammer, S., Brooks, C. and Pavelin, S. (2005). Corporate social Performance and Stock Returns: UK Evidence from Disaggregate Measures diakses pada 6 Mei 2015 dari http://papers. ssrn.com/sol3/papers.cfm?abstract_id=739587 Chen, K. & Church, B. (1996). Going Concern Opinions and the Market Reaction to Bankruptcy Filings. The Accounting Review, 71 (1), 117-128. Cheng, M. dan Christiawan,Y.J. (2010). Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Abnormal Return. Jurnal Akuntansi dan Keuangan, Vol. 13 No. 1, Mei 2011, 24-36 Collins, D. W.,& S. P. Kothari. (1989). An Analysis of Intertemporal and Cross Sectional Determinants of Earnings Response Coefficients. Journal of Accounting and Economics, 11, 143-181. Craswell, A. T., J. R. Francis, and S. L. Taylor. (1995). “Auditor Brand Name Reputations and Industry Specializations”. Journal of Accounting and Economics 20 (December), 297- 322.

http://digilib.mercubuana.ac.id/

DeAngelo, L. E. (1981). Auditor Size and Audit Quality. Journal of Accounting and Economics,3, 183–199. Diputra, R.S. and Anna, Y.D. (2013). Pengaruh Ketepatan Pelaporan Laporan Keuangan , Opini Audit, Pergantian Kantor Akuntan Publik dan Reputasi Kantor Akuntan Publik terhadap Reaksi investor. Bina Ekonomi Majalah Ilmiah Fakultas Ekonomi Unpar, Vol 18, No. 2, 39-59 Doh, J. P., Howton, S. D. & Howton, S. W. (2010). Does the market respond to an endorsement of social responsibility? The role of institutions, information, and legitimacy. Journal of Management, 36 (6), 1461-1485 Fernandes, Y. dan Susanto, K.S. (2012). Reaksi Pasar Terhadap Karakteristik Perusahaan Publik Dan Kantor Akuntan Publik. Jurnal Bisnis Dan Akuntansi, Vol. 14, No. 1, April 2012, 41 – 53. Ghozali, Imam. (2011). Aplikasi Analisis Multivariate dengan Program SPSS 19. Edisi 5. Hendriksen, E. S. & Breda, M.F.V (1992), Accounting Theory, Fifth Edition, Irwin, USA Herusetya, A. (2009). Pengaruh Ukuran Auditor dan Spesialisasi Auditor Terhadap Kualitas Laba. Jurnal Akuntansi dan Keuangan Indonesia, Vol. 6, No. 1, Juni 2009, 46 – 70 Ikatan Akuntan Indonesia (2011). Standar Profesional Akuntan Publik. Salemba 4, Jakarta Ikatan Akuntansi Indonesia (2015). Pernyataan Standar Akuntansi Keuangan (PSAK) No 1(Revisi 2013) : Penyajian Laporan Keuangan, Jakarta. Jensen, M.C. and Meckling, W.H. (1976). The Agency Theory of The Firm : Managerial Behaviour, Agency Cost and Ownership Structure. Journal of Financial Economics, Vol 3, No. 4, PP 305-360 Jogiyanto (2010). Studi Peristiwa : Menguji Reaksi Pasar Modal Akibat Suatu Peristiwa. Edisi 1. Yogyakarta Kastutisari, S. dan Dewi, N.H.U. (2014) .Pengaruh Pengungkapan Corporate Social Responsibility (CSR) Terhadap Abnormal Return.. Jurnal Ekonomi dan Bisnis Universitas Udayana Vol. 03 No. 02).


Knechel, W. R., & Vanstraelen, A. (2007). The Relationship between Auditor Tenure and Audit Quality Implied by Going Concern Opinions. Auditing: A Journal of Practice and Theory, 26 (1), 113–131 Menon, K. and Williams, D.D. (2010). Investor Reaction to Going Concern Reports. The Accounting Review diakses dari diakses pada 6 Mei 2015 dari http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1626447## Mulyani,S. , Asyik, N.F. dan Andayani (2007). Faktor-Faktor Yang Mempengaruhi Earnings Response Coefficient pada Perusahaan Yang Terdaftar di Bursa Efek Jakarta. JAAI, Vol. 11 No. 1, Juni 2007, 35-45 Mutchler, J.F. (1984), “Auditor’s Perception of the Going Concern Decision.” Auditing: A Journal of Practice and Theory, 17-30. Murdiyanto, E. dan Kundarto, M. (2012). Membangun Kemitraan Agribisnis Inovasi Program Corporate Social Responsibility. Edisi Pertama. Semarang O’Reilly, Dennis M. (2010) "Do investors perceive the going‐concern opinion as useful for pricing stocks?", Managerial Auditing Journal,Vol. 25 Iss: 1, 4 - 16 Parasetya, M.T. dan Purwanto, A. (2011). Pengaruh Penerimaan Opini Audit Going Concern (GCO), Profitabilitas Dan Risiko Keuangan Terhadap Return Saham Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI). Petkoski, D. & Twose, N. (2003). Public Policy for Corporate Social Responibility. World Bank Institute Series on Corporate Responsbility, Accountability, and Sustainable Competitiveness. Peraturan Pemerintah Republik Indonesia Tahun 2012 tentang Tanggung Jawab Sosial dan Lingkungan Perseroan Terbatas Pradipta, D.H. dan Purwaningsih, A. (2012). Pengaruh Luas Pengungkapan Tanggung Jawab Sosial Dan Lingkungan Perusahaan Terhadap Earning Response Coefficient (ERC), Dengan Ukuran Perusahaan Dan Leverage Sebagai Variabel Kontrol. Simposium Nasional Akuntansi 15 Pustaka Bisnis Indonesia (2011). IDX Watch 2011 – 2012 , Eleventh Edition. Jakarta Pustaka Bisnis Indonesia (2012). IDX Watch 2012 – 2013. Twelfth Edition. Jakarta Pustaka Bisnis Indonesia(2013). IDX Watch 2013 – 2014. Thirdteenth Edition.Jakarta


Sayekti, Y. dan Wondabio, L.S. (2007). Pengaruh CSR Disclosure terhadap Earning Response Coefficient. Simposium Nasional Akuntansi 10. Scott, William R. (2015). Financial Accounting Theory. Pearson. Ontario Syaifuddin, A. dan Fitriany (2014). Opini Going Concern, Tingkat Ketergantungan Auditor Pada Klien & Pergantian Auditor. Simposium Nasional Akuntansi 17 Teoh, S. H. & Wong, T. J. (1993). Perceived Auditor Quality and the Earnings Response Coefficient. The Accounting Review. Vol. 68, No. 2: 346-366. Titisari, K.H. , Suwardi, E. dan Setiawan, D (2010). Corporate Social Responsibility dan Kinerja Perusahaan. Simposium Nasional Akuntansi XIII. Undang – Undang No. 40 Tahun 2007 tentang Perseroan Terbatas Undang – Undang No. 4 Tahun 2009 tentang Pertambangan Mineral dan Batu Bara Utaminingtyas, T.H. R. dan Ahalik (2010). The Relationship Between Corporate Social Responsibility and Earning Response Coefficient : Evidence from Indonesian Stock Exchange. Oxford Business & Economic Conference Program 2010 Wang, M., Qiu, C. & Kong, D. (2011). Corporate social responsibility, investor behaviors, and stock market returns: evidence from a natural experiment in China. Journal of Business Ethics, 101, 127-141. Wibowo, I. dan Faradiza, S.A. (2014). Dampak Pengungkapan Sustainability Report terhadap Kinerja Keuangan dan Pasar Perusahaan. Simposium Nasional Akuntansi 17. Yuliana. R. , Purnomosidhi, B. , Sukoharsono, E.G. (2008). Pengaruh Karakteristik Perusahaan Terhadap Pengungkapan Corporate Social Responsibility (CSR) dan Dampaknya Terhadap Reaksi Investor. Jurnal Akuntansi dan Keuangan Indonesia Vol.5 – No. 2


LAMPIRAN 1

INDEKS PENGUNGKAPAN CSR GRI G3.1 INDICATOR Economic Economic performance

Direct economic value generated and distributed, including revenues, operating costs, employee compensation, donations and other community investments, retained earnings, and payments to capital providers and governments. Financial implications and other risks and opportunities for the organization's activities due to climate change. Coverage of the organization's defined benefit plan obligations. Significant financial assistance received from government.

1 1

Market presence Range of ratios of standard entry level wage by gender compared to local minimum EC5 wage at significant locations of operation.

1

EC1

EC2 EC3 EC4

EC6 EC7

Policy, practices, and proportion of spending on locally-based suppliers at significant locations of operation. Procedures for local hiring and proportion of senior management hired from the local community at significant locations of operation.

1

1

1 1

Indirect economic impacts EC8

EC9

Development and impact of infrastructure investments and services provided primarily for public benefit through commercial, in-kind, or pro bono engagement. Understanding and describing significant indirect economic impacts, including the extent of impacts.

1 1

Environmental Materials EN1 Materials used by weight or volume. EN2 Percentage of materials used that are recycled input materials. Energy EN3 Direct energy consumption by primary energy source. EN4 EN5 EN6 EN7 Water EN8 EN9 EN10

Indirect energy consumption by primary source. Energy saved due to conservation and efficiency improvements. Initiatives to provide energy-efficient or renewable energy based products and services, and reductions in energy requirements as a result of these initiatives. Initiatives to reduce indirect energy consumption and reductions achieved. Total water withdrawal by source. Water sources significantly affected by withdrawal of water. Percentage and total volume of water recycled and reused.

1 1 1 1 1 1 1 1 1 1

Biodiversity EN11

Location and size of land owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas.


1

LAMPIRAN 1

INDICATOR Description of significant impacts of activities, products, and services on EN12 biodiversity in protected areas and areas of high biodiversity value outside protected areas. EN13 Habitats protected or restored. Strategies, current actions, and future plans for managing impacts on EN14 biodiversity. Number of IUCN Red List species and national conservation list species with EN15 habitats in areas affected by operations, by level of extinction risk. Emissions, effluents and waste EN16 Total direct and indirect greenhouse gas emissions by weight. EN17 EN18 EN19 EN20 EN21 EN22 EN23 EN24

EN25

Other relevant indirect greenhouse gas emissions by weight. Initiatives to reduce greenhouse gas emissions and reductions achieved. Emissions of ozone-depleting substances by weight. NOx, SOx, and other significant air emissions by type and weight. Total water discharge by quality and destination. Total weight of waste by type and disposal method. Total number and volume of significant spills. Weight of transported, imported, 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. Identity, size, protected status, and biodiversity value of water bodies and related habitats significantly affected by the reporting organization's discharges of water and runoff.

1 1 1 1 1 1 1 1 1 1 1 1 1

1

Products and services EN26 EN27

Initiatives to mitigate environmental impacts of products and services, and extent of impact mitigation. Percentage of products sold and their packaging materials that are reclaimed by category.

1 1

Compliance EN28

Monetary value of significant fines and total number of non-monetary sanctions for non-compliance with environmental laws and regulations.

1

Significant environmental impacts of transporting products and other goods and materials used for the organization's operations, and transporting members of the workforce.

1

Total environmental protection expenditures and investments by type.

1

Transport EN29 Overall EN30

Social: Labor Practices and Decent Work Employment LA1 LA2 LA3

Total workforce by employment type, employment contract, and region, broken down by gender. Total number and rate of new employee hires and employee turnover by age group, gender, and region. Benefits provided to full-time employees that are not provided to temporary or part-time employees, by major operations.


1 1 1

LAMPIRAN 1

INDICATOR LA15 Return to work and retention rates after parental leave, by gender.

1

Labor/management relations LA4 Percentage of employees covered by collective bargaining agreements.

1

LA5

Minimum notice period(s) regarding significant operational changes, including whether it is specified in collective agreements.

1

Occupational health and safety LA6

LA7

LA8 LA9

Percentage of total workforce represented in formal joint managementworker health and safety committees that help monitor and advise on occupational health and safety programs. Rates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities by region and by gender. Education, training, counseling, prevention, and risk-control programs in place to assist workforce members, their families, or community members regarding serious diseases. Health and safety topics covered in formal agreements with trade unions.

1 1 1 1

Training and education LA10

LA11

LA12

Average hours of training per year per employee by gender, and by employee category. Programs for skills management and lifelong learning that support the continued employability of employees and assist them in managing career endings. Percentage of employees receiving regular performance and career development reviews, by gender.

1 1 1

Diversity and equal opportunity LA13

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

1

Equal remuneration for women and men LA14

Ratio of basic salary and remuneration of women to men by employee category, by significant locations of operation.

1

Social: Human Rights Investment and procurement practices HR1

HR2

HR3

Percentage and total number of significant investment agreements and contracts that include clauses incorporating human rights concerns, or that have undergone human rights screening. Percentage of significant suppliers, contractors and other business partners that have undergone human rights screening, and actions taken. 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.

Non-discrimination HR4 Total number of incidents of discrimination and corrective actions taken.

1 1 1

1

Freedom of association and collective bargaining HR5

Operations and significant suppliers identified in which the right to exercise freedom of association and collective bargaining may be violated or at significant risk, and actions taken to support these rights.


1

LAMPIRAN 1

INDICATOR Child labor HR6

Operations and significant suppliers identified as having significant risk for incidents of child labor, and measures taken to contribute to the effective abolition of child labor.

1

Prevention of forced and compulsory labor HR7

Operations and significant suppliers identified as having significant risk for incidents of forced or compulsory labor, and measures to contribute to the elimination of all forms of forced or compulsory labor.

1

Security practices HR8

Percentage of security personnel trained in the organization's policies or procedures concerning aspects of human rights that are relevant to operations.

1

Indigenous rights HR9

Total number of incidents of violations involving rights of indigenous people and actions taken.

1

Assessment HR10

Percentage and total number of operations that have been subject to human rights reviews and/or impact assessments.

1

Remediation HR11

Number of grievances related to human rights filed, addressed and resolved through formal grievance mechanisms.

1

Social: Society Local communities SO1 SO9 SO10

Percentage of operations with implemented local community engagement, impact assessments, and development programs. Operations with significant potential or actual negative impacts on local communities. Prevention and mitigation measures implemented in operations with significant potential or actual negative impacts on local communities.

1 1 1

Corruption SO2 SO3 SO4

Percentage and total number of business units analyzed for risks related to corruption. Percentage of employees trained in organization's anti-corruption policies and procedures. Actions taken in response to incidents of corruption.

1 1 1

Public policy SO5 SO6

Public policy positions and participation in public policy development and lobbying.

1

Total value of financial and in-kind contributions to political parties, politicians, and related institutions by country.

1

Anti-competitive behavior SO7

Total number of legal actions for anti-competitive behavior, anti-trust, and monopoly practices and their outcomes.

1

Compliance SO8

Monetary value of significant fines and total number of non-monetary sanctions for non-compliance with laws and regulations.


1

LAMPIRAN 1

INDICATOR Social: Product Responsibility Customer health and safety PR1

PR2

Life cycle stages in which health and safety impacts of products and services are assessed for improvement, and percentage of significant products and services categories subject to such procedures. Total number of incidents of non-compliance with regulations and voluntary codes concerning health and safety impacts of products and services during their life cycle, by type of outcomes.

1

1

Product and service labelling PR3

PR4

PR5

Type of product and service information required by procedures, and percentage of significant products and services subject to such information requirements. Total number of incidents of non-compliance with regulations and voluntary codes concerning product and service information and labeling, by type of outcomes. Practices related to customer satisfaction, including results of surveys measuring customer satisfaction.

1

1 1

Marketing communications PR6

PR7

Programs for adherence to laws, standards, and voluntary codes related to marketing communications, including advertising, promotion, and sponsorship. Total number of incidents of non-compliance with regulations and voluntary codes concerning marketing communications, including advertising, promotion, and sponsorship by type of outcomes.

1

1

Customer privacy PR8

Total number of substantiated complaints regarding breaches of customer privacy and losses of customer data.

1

Compliance PR9

Monetary value of significant fines for non-compliance with laws and regulations concerning the provision and use of products and services. TOTAL


1 84

LAMPIRAN 2

HASIL UJI SPSS


LAMPIRAN 2


LAMPIRAN 3

DATA VARIABEL PENELITIAN NO 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 38 39 40 41 42 43 44 45 46 47 48 49 50

EMITEN PT. Adaro Energy Tbk PT. Aneka Tambang (Persero) Tbk PT. Ratu Prabu Energi Tbk PT. ATPK Resources Tbk PT. Bayan Resources Tbk PT. Citatah Tbk PT. Delta Murni Makmur Tbk PT. Elnusa Tbk PT. Energi Mega Persada Tbk PT. Vale Indonesia Tbk PT. Indo Tambangraya Megah Tbk PT. Resource Alam Indonesia Tbk PT. Medco Energi International Tbk PT. Mitra Investindo Tbk PT. Perdana Karya Perkasa Tbk PT. Tambang Batubara Bukit Asam Tbk PT. Petrosea Tbk PT. Radiant Utama Interinsco Tbk PT. Timah (Persero) Tbk PT. Bumi Resources Tbk PT. Adaro Energy Tbk PT. Aneka Tambang (Persero) Tbk PT. Ratu Prabu Energi Tbk PT. ATPK Resources Tbk PT. Bayan Resources Tbk PT. Citatah Tbk PT. Delta Murni Makmur Tbk PT. Elnusa Tbk PT. Energi Mega Persada Tbk PT. Vale Indonesia Tbk PT. Indo Tambangraya Megah Tbk PT. Resource Alam Indonesia Tbk PT. Medco Energi International Tbk PT. Mitra Investindo Tbk PT. Perdana Karya Perkasa Tbk PT. Tambang Batubara Bukit Asam Tbk PT. Petrosea Tbk PT. Radiant Utama Interinsco Tbk PT. Timah (Persero) Tbk PT. Bumi Resources Tbk PT. Adaro Energy Tbk PT. Aneka Tambang (Persero) Tbk PT. Ratu Prabu Energi Tbk PT. ATPK Resources Tbk PT. Bayan Resources Tbk PT. Citatah Tbk PT. Delta Murni Makmur Tbk PT. Elnusa Tbk PT. Energi Mega Persada Tbk PT. Vale Indonesia Tbk

KODE TAHUN ADRO 2010 ANTM 2010 ARTI 2010 ATPK 2010 BYAN 2010 CTTH 2010 DOID 2010 ELSA 2010 ENRG 2010 INCO 2010 ITMG 2010 KKGI 2010 MEDC 2010 MITI 2010 PKPK 2010 PTBA 2010 PTRO 2010 RUIS 2010 TINS 2010 BUMI 2010 ADRO 2011 ANTM 2011 ARTI 2011 ATPK 2011 BYAN 2011 CTTH 2011 DOID 2011 ELSA 2011 ENRG 2011 INCO 2011 ITMG 2011 KKGI 2011 MEDC 2011 MITI 2011 PKPK 2011 PTBA 2011 PTRO 2011 RUIS 2011 TINS 2011 BUMI 2011 ADRO 2012 ANTM 2012 ARTI 2012 ATPK 2012 BYAN 2012 CTTH 2012 DOID 2012 ELSA 2012 ENRG 2012 INCO 2012

CSR GCO KA SIZE GROWTH 0,39 0 1 17,52 -0,04 0,67 0 1 16,33 0,24 0,45 0 0 14,13 -0,03 0,26 1 0 11,9 -0,15 0,43 0 1 15,94 0,17 0,36 0 0 12,2 0,05 0,38 0 0 15,85 0,16 0,73 0 1 15,12 -0,12 0,39 1 0 16,28 0,15 0,67 0 1 16,8 0,03 0,62 0 1 16,1 -0,13 0,6 0 0 13,18 0,93 0,26 0 1 16,84 0,07 0,49 0 0 11,65 0,05 0,39 0 0 13,06 -0,04 0,62 0 1 15,98 0,08 0,65 0 1 14,51 0,09 0,26 0 1 13,3 0,05 0,77 0 1 15,59 0,21 0,75 0 0 17,96 0,13 0,39 0 1 17,75 0,26 0,67 0 1 16,54 0,23 0,45 0 0 14,19 0,06 0,26 1 0 11,62 -0,24 0,43 0 1 16,48 0,72 0,36 0 0 12,29 0,09 0,38 0 0 16,2 0,42 0,73 0 1 15,29 0,19 0,39 1 0 16,67 0,48 0,67 0 1 16,9 0,11 0,62 0 1 16,48 0,46 0,6 0 1 13,79 0,85 0,26 0 1 16,97 0,15 0,49 0 0 11,68 0,03 0,39 0 0 13,06 0,01 0,62 0 1 16,26 0,32 0,65 0 1 15,05 0,71 0,26 0 0 13,8 0,66 0,77 0 1 15,7 0,12 0,75 0 0 18,02 0,05 0,39 0 1 17,99 0,26 0,67 0 1 16,8 0,3 0,45 0 0 14,16 -0,03 0,26 1 0 11,92 0,35 0,43 0 1 16,59 0,12 0,36 0 0 12,47 0,2 0,38 0 0 16,23 0,04 0,73 0 1 15,27 -0,02 0,39 1 0 16,81 0,15 0,67 0 1 16,93 0,03


LAMPIRAN 3

DATA VARIABEL PENELITIAN NO 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80

EMITEN PT. Indo Tambangraya Megah Tbk PT. Resource Alam Indonesia Tbk PT. Medco Energi International Tbk PT. Mitra Investindo Tbk PT. Perdana Karya Perkasa Tbk PT. Tambang Batubara Bukit Asam Tbk PT. Petrosea Tbk PT. Radiant Utama Interinsco Tbk PT. Timah (Persero) Tbk PT. Bumi Resources Tbk PT. Adaro Energy Tbk PT. Aneka Tambang (Persero) Tbk PT. Ratu Prabu Energi Tbk PT. ATPK Resources Tbk PT. Bayan Resources Tbk PT. Citatah Tbk PT. Delta Murni Makmur Tbk PT. Elnusa Tbk PT. Energi Mega Persada Tbk PT. Vale Indonesia Tbk PT. Indo Tambangraya Megah Tbk PT. Resource Alam Indonesia Tbk PT. Medco Energi International Tbk PT. Mitra Investindo Tbk PT. Perdana Karya Perkasa Tbk PT. Tambang Batubara Bukit Asam Tbk PT. Petrosea Tbk PT. Radiant Utama Interinsco Tbk PT. Timah (Persero) Tbk PT. Bumi Resources Tbk

KODE TAHUN ITMG 2012 KKGI 2012 MEDC 2012 MITI 2012 PKPK 2012 PTBA 2012 PTRO 2012 RUIS 2012 TINS 2012 BUMI 2012 ADRO 2013 ANTM 2013 ARTI 2013 ATPK 2013 BYAN 2013 CTTH 2013 DOID 2013 ELSA 2013 ENRG 2013 INCO 2013 ITMG 2013 KKGI 2013 MEDC 2013 MITI 2013 PKPK 2013 PTBA 2013 PTRO 2013 RUIS 2013 TINS 2013 BUMI 2013

CSR GCO KA SIZE GROWTH 0,62 0 1 16,48 0,01 0,6 0 1 13,82 0,03 0,26 0 1 17,06 0,09 0,49 0 0 11,91 0,26 0,39 0 0 12,89 -0,16 0,62 0 1 16,36 0,11 0,65 0 1 15,45 0,5 0,26 0 0 13,97 0,19 0,77 0 1 15,63 -0,07 0,75 1 0 18,08 0,06 0,39 0 1 18,22 0,27 0,65 0 1 16,9 0,11 0,45 0 0 14,27 0,11 0,26 0 0 14,21 8,87 0,43 0 1 16,77 0,19 0,36 0 0 12,8 0,39 0,38 0 0 16,39 0,18 0,73 0 1 15,29 0,02 0,39 0 0 17,16 0,41 0,65 0 1 17,14 0,23 0,65 0 1 16,65 0,18 0,6 0 1 14,07 0,29 0,26 0 1 17,24 0,2 0,49 0 0 11,96 0,06 0,39 0 0 12,8 -0,09 0,71 0 1 16,27 -0,08 0,65 0 1 15,64 0,21 0,26 0 0 14,06 0,09 0,68 0 1 15,88 0,29 0,75 1 0 18,26 0,2


DAFTAR PUSTAKA

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