DAFTAR PUSTAKA

DAFTAR PUSTAKA

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Darwin, Ali. (2008). CSR; Standards dan Reporting. Seminar nasional CSR sebagai kewajiban asasi perusahaa; telaah pemerintah,pengusaha, dan Dewan Standar Akuntansi. Donovan, Gary. & Kathy, Gibson. (2000). Environmental Disclosure in the Corporate Annual Report: A Longitudinal Australian Study. Paper for Presentation in the 6th Int. EAC, Montreal Canada, l (2), 36-51. European Commision. (2011). Commucication From The Commission To The European Parlement, The Council, The European Economic And Social Commitee And The Committee Of The Regions. A renewed EU strategy 2011-14 for Corporate Social Responsibility.7-8. Dowling, J., & Pfeffer, J. (1975). Organizational legitimacy:Social Values and organizational Behavior. The Pacific Sociological review. 18.(1). Dari Worl Wide Web. http: www.jstor.org/discover/

Fahrizqi, A. (2011), Faktor-faktor yang mempengaruhi corporat social responsibility disclosure dalam laporan tahunan perusahaan. Skripsi, Jurusan Akuntansi, Universitas Diponegoro, Semarang. Farook, Sayd. & Lanis, R. (2005). Banking On Islam? Determinants of Corporate Social Responsibility Disclosure. Diakses tanggal 16 Juli 2008. Dari World Wide Web. http: www.afaanz.org/web2005/papers. Fitriyani, (2001). Signifikansi Perbedaan Tingkat Kelengkapan Wajib dan Sukarela pada laporan keuangan Perusahaan Publik yang terdaftar di Bursa Efek. Simposium Nasional Akuntansi IV.


Ghozali, Imam. (2011). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 19. Semarang: BP Universitas Diponegoro. Gray, R., Kouhy, R., & Lavers, S. (1995). Constructing A Research Database of Social and Environmental Reporting by UK Companies. Accounting,Auditing and Accountability Journal, 8, 47-77. Gujarati, D.N. (2003). Basic Econometrics. McGraw Hill. Gunawan, Y. (2000), Analisis pengungkapan Informasi Laporan Tahunan pada perusahaan yang Terdaftar di Bursa Efek Indonesia. Simposium Nasional III. Gunawan, Y. (2000). Analisis Pengungkapan Informasi Laporan tahunan pada Perusahaan yang Terdaftar di Bursa Efek jakarta. Simposium Nasional Akuntansi III. Depok. Hackston, David. & Markus, J. Milne. (1996). Some determinants of social and environmental disclosures in New Zealand Companies, Accounting, Auditing and Accountability Journal, 9 (1), 77-108. Hadi, Noor. (2011). Corporate social responsibility. Yogyakarta: Graha Ilmu. Haniffa, R.M, & T.E. Cooke. (2005), The Impact of Culture and Governance on Corporate Social Reporting. Journal of Accounting and Public Policy 2, 391-430. Hossain, M., K. Islam & J. Andrew. 2006. Corporate Social and Environmental Disclosure in Developing Countries; Evidence from Bangladesh. Faculty of commerce papers, University of Wollongong. Diakses tanggal 6 Agustus 2008. Dari http://ro.uow.edu.au/commpapers/179.


Ikatan Akuntansi Indonesia (IAI). (2009). Standar Akuntansi Keuangan, Jakarta: Salemba Empat. Ismurniati, W. (2010). Pengungkapan Informasi Pertanggungjawaban Sosial Dan Faktor–Faktor Yang Mempengaruhi Pengungkapan Informasi Pertanggungjawaban Sosial Dalam Laporan Keuangan Tahunan Dengan Sampel Perusahaan Manufaktur Yang Terdaftar Di BEI. Skripsi. Fakultas Ekonomi Jurusan Akuntansi, Surakarta:Universitas Sebelas Maret. Kamil, Ahmad., & Herusetyo, A. (2012). Pengaruh Karakteristik perusahaan Terhadap Pengungkapan CSR. Media Riset Akuntansi, 2 (1). Kasmir. (2012). Analisis Laporan Keuangan. Rajawali Pers, Jakarta. Kristi, Agatha. A. (2013). Faktor-faktor Yang Mempengaruhi Pengungkapan Corporate Social Responsibility Pada Perusahaan Publik Di Indonesia. Jurnal Ilmiah Mahasiswa FEB. 1 (1). Lekok, W. & Johan. (2006). Analisa faktor-Faktor yang Mempengaruhi Tingkat kelengkapan Pengungkapan Informasi Laporan Keuangan. Jurnal Bisnis dan Akuntansi. 8 (1). 70-91. Lifessy, M. (2011). Pengaruh Profitabilitas dan Ukuran Perusahaan Terhadap Nilai Perusahaan Dengan Struktur Modal Sebagai Variabel Intervening. Skripsi Akuntansi Fakultas Ekonomi Universitas Negeri Padang. Lucyanda, J., & Siagian, L.G.P. (2012). The Influence of characteristics Toward Corporate Social Responsibility Disclosure. The 2012 International conference on Business & Management.


Marfu’ah & Cahyo, Y.D. (2011). Karakteristik Perusahaan dan Pengungkapan Tanggung Jawab Sosial. Jurnal Akuntansi dan Auditing Indonesia. 15 (1), 103-109. Marbun., B.N (2005). Kamus Manajemen. Jakarta. Pustaka Sinar Harapan. Munawir, S. (2007). Analisa Laporan Keuangan. Yogyakarta. Liberty. Naim , A. & Rakhman, Fu’ad. (2000). Analisis Hubungan antara kelengkapan Pengungkapan Laporan Keuangan dengan Struktur Modal dan Tipe Kepemilikan Perusahaan. Jurnal Ekonomi dan Bisnis Indonesia. 15 (1). 70-82. Novrianto, (2012). Pengaruh Leverage, Profitabilitas, Dan Ukuran Perusahaan Terhadap Pengungkapan Informasi Sosial Pada Perusahaan Manufaktur Di BEI. Jurnal Ilmiah Mahasiswa Akuntansi,1(1), 45. Novita, & Djakman, C.D. (2008). Pengaruh Struktur Kepemilikan terhadap Luas Pengungkapan Tanggung Jawab Sosial (CSR Disclosure) pada Laporan Tahunan Perusahaan; Studi Empiris pada Perusahaan Publik yang Tercatat di Bursa Efek Indonesia tahun 2006. Simposium Nasional Akuntansi XI. Nurkhin, Ahmad. (2009). Corporate Governance dan Profitabilitas; Pengaruhnya terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia). Jurnal Magister Akuntansi. Universitas Dipenogoro. Oktariani, Ni wayan., & Sri Harta Mimba, Ni Putu. (2014) Pengaruh Karakteristik Perusahaan dan Tanggung Jawab Lilngkungan Pada


Pengungkapan Tanggung Jawab Sosial Perusahaan. E-Jurnal Akuntansi Universitas Udayana. 6 (3). Panjaitan, Yunia, Dewinta, O., & K, Sri Desinta. (2004). Analisis Harga Saham, Ukuran Perusahaan dan Risiko Terhadap Return Yang Diharapkan Investor Pada Perusahaan Saham Aktif. Balance, 1, 56-72. Parsa, S. & Kouhy, R. (1994). Disclosure of Social Information by UK Companies; a Case Study of Legitimacy Theory. Diakses tanggal 6 April 2008. http://philpapers.org/rec/PARSRB. Pian KS., Angling.M. (2010). Pengaruh Karakteristik Perusahaan dan Regulasi Pemerintah Terhadap Pengungkapan Corporate Social Responsibility (CSR) pada Laporan Tahunan di Indonesia. Skripsi. Universitas Diponegoro Prihandono, A.Y. (2010). Pengaruh return on asset, lepemilikan asing, ukuran dan umur perusahaan terhadap tingkat pengungkapan tanggungjawab sosial pada perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2009. Skrpsi, Universitas Bakrie, Jakarta. Purwanto, Agus. (2011). Pengaruh Tipe Industri, Ukuran Perusahaan, Profitabilitas, Terhadap Corporate Social Responsibility. Jurnal Akuntansi & Auditing, 8 (1). Rahajeng, R. G. (2010). Faktor- Faktor yang Mempengaruhi Pengungkapan Sosial (Social Disclosure) dalam Laporan Tahunan Perusahaan (Studi Empiris pada Perusahaan Manufaktur di Bursa Efek Indonesia). Skripsi, Universitas Diponegoro, Semarang.


Reverte, Carmelo. (2008). Determinants of Corporate Social Responsibility Disclosure Ratings by Spanish Listed Firms. Diakses tanggal 4 Mei 2009. Dari World Wide Web. http://www.springer.com. Riyanto. B. (2004). Dasar –Dasar Pembelanjaan Perusahaan. Yogyakarta. BPFC. Sayekti, Yosefa, & Wondabio, L.S. (2007). Pengaruh CSR Disclosure terhadap Earning Response Coefficient (Suatu Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Jakarta). SimposiumNasional Akuntansi IX. Sawir, Agnes. (2009). Analisa Kinerja Keuangan dan Perencanaan keauangan Perusahaan. Jakarta. PT. Gramedia Pustaka Utama. Sembiring, E.R. (2005). Karakteristik perusahaan dan pengungkapan tanggungjawab sosial: Studi empiris pada perusahaan yang tercatat di Bursa Efek Jakarta. Simposium Nasional Akuntansi 8.

Syafri Harahap, S. (2008). Analisis Kritis atas Laporan Keuangan. Jakarta. PT. Raja Grafindo Persana Syahrir, R.K & Suhendra, S. (2010), The Effect of Company Characteristic to Disclosure Fittings of Miscellaneous Industry Sector Annual reports Which is Registered in IDX. Tesis, Magister Akuntansi, Universitas Gunadarma. Sudarmadji, A. M., & Sularto, Lana. (2007). Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, dan Tipe Kepemilikan Perusahaan Terhadap Luas Voluntary Disclosure Laporan Keuangan Tahunan. Jurnal Penelitian, Fakultas Ekonomi, Universitas Gunadarma, Jakarta.


Sugiarso, G., & Winarni, F. (2006), Manajemen Keuangan (Pemahaman Laporan Keuangan, Pengelolaan Aktiva, Kewajiban, dan Modal,Serta Pengukuran Kinerja Perusahaa., Yogyakarta. Media Presindo. Sulastini, Sri. (2007). Pengaruh Karakteristik Perusahaan Terhadap Social Disclosure Perusahaan Manufaktur Yang Telah Go Public. Skripsi. Fakultas Ekonomi Universitas Negeri Semarang. Sutrisno. (2005). Manajemen Keuangan Teori, Konsep, dan Aplikasi.Yogyakarta. Ekonisi. Sutomo, I. (2004), Pengaruh Rasio Likuiditas, Solvabilitas, karakteristik perusahaan terhadap luas pengungkapan sukarela pada Laporan Tahunan Perusahaan. Tesis, Fakultas Ekonomi, Universitas Diponegoro, Semarang. Toms, J. S., J. Hasseldine, dan H. Massoud. 2007. Political, social and economic determinants of corporate social disclosure by multi-national firms in environmentally sensitive industries. Working paper 28 University of York and The York Management School. Tsoutsoura, M. (2004). Corporate Social Responsibility and Financial Performance . Working Paper Series, University of California, Berkeley. Untari, L. (2010). Effect on company chararacteristics corporate social responsibilitie disclosures in corporate annual reporrt of consumption listed in Indonesia Stock Exchange. Skripsi, Univeritas Gunadarma. Undang-Undang Republik Indonesia Nomor 40 Tahun 2007 tentang Perseroan Terbatas


Undang Undang Republik Indonesia Nomor 25 Tahun 2007 tentang Penanaman Modal Undang Undang Republik Indonesia Nomor 32 Tahun 2009 tentang Perlindungan dan Pengelolaan Lingkungan Hidup Yuliana, R., Purnomosidhi, B., & Sukoharsono, E.G. (2008). Pengaruh Karakteristik Perusahaan Terhadap Pengungkapan Corporate Social Resposnsibility (CSR) Dan Dampaknya Terhadap Reaksi Investor. Jumal Akuntansi dan Keuangan Indonesia, 5 (2). Yusuf, M., & Soraya (2004). Faktor-faktor yang mempengaruhi praktik perataan laba pada perusahaan asing dan non asing di Indonesia. Studi Kasus pada Perusahaan disektor manufakturyang terdaftar sebagai penanaman modal asing dan perusahaan yang terdaftar sebagai penanaman modal dalam negeri. JAAI, 8 (1). Wahyono, Hadi. (2002). Komperasi Kinerja Perusahaan Bank dan Asuransi Studi Empiris di Bursa Efek Jakarta. Jurnal riset ekonomi dan manajemen, 2 (2).


LAMPIRAN

1. Frequencies Notes Output Created Comments Input

Missing Value Handling

12-Dec-2014 02:24:04 Data Active Dataset Filter Weight Split File N of Rows in Working Data File Definition of Missing Cases Used

Syntax

Resources

I:\CSR\Data CSR 9des14.sav DataSet3 <none> <none> <none> 30 User-defined missing values are treated as missing. Statistics are based on all cases with valid data. FREQUENCIES VARIABLES=Profitabilitas Solvabilitas Likuiditas Ukuran_Perusahaan Log_CSR /STATISTICS=STDDEV MINIMUM MAXIMUM MEAN SKEWNESS SESKEW KURTOSIS SEKURT /HISTOGRAM NORMAL /ORDER=ANALYSIS.

Processor Time Elapsed Time

0:00:06.719 0:00:10.407

[DataSet3] I:\CSR\Data CSR 9des14.sav Statistics

N

Valid Missing

Mean Median Std. Deviation Skewness Std. Error of Skewness Kurtosis Std. Error of Kurtosis Minimum Maximum

Profitabilitas Solvabilitas Likuiditas 30 30 30 0 0 0 .13180 .46427 2.62220 .13700 .40650 1.93900 .088229 .205088 2.219827 -.146 .705 1.850 .427 .427 .427 -1.516 -.638 4.946 .833 .833 .833 .006 .214 .429 .268 .873 10.760


Ukuran_Perusah aan Skor_CSR 30 30 0 0 7.54657 .9668 7.45700 .9580 .688342 .02778 .290 .196 .427 .427 -1.116 -1.923 .833 .833 6.455 .94 8.733 1.00

2. Histogram



3. Uji Normalistas Data One-Sample Kolmogorov-Smirnov Test N Profitabilitas Solvabilitas Likuiditas Ukuran_Perusahaan Skor_CSR a,,b Normal Parameters Mean Profitabilitas Solvabilitas Likuiditas Ukuran_Perusahaan Skor_CSR Std. Deviation Profitabilitas Solvabilitas Likuiditas Ukuran_Perusahaan Skor_CSR Most Extreme Differences Absolute Profitabilitas Solvabilitas Likuiditas Ukuran_Perusahaan Skor_CSR Positive Profitabilitas Solvabilitas Likuiditas Ukuran_Perusahaan Skor_CSR Negative Profitabilitas Solvabilitas Likuiditas Ukuran_Perusahaan Skor_CSR Kolmogorov-Smirnov Z Profitabilitas Solvabilitas Likuiditas Ukuran_Perusahaan Skor_CSR Asymp. Sig. (2-tailed) Profitabilitas Solvabilitas Likuiditas Ukuran_Perusahaan Skor_CSR a. Test distribution is Normal. b. Calculated from data.


30 30 30 30 30 .13180 .46427 2.62220 7.54657 .9668 .088229 .205088 2.219827 .688342 .02778 .149 .151 .215 .113 .299 .149 .151 .215 .113 .299 -.127 -.111 -.162 -.091 -.217 .816 .828 1.175 .617 1.640 .519 .499 .126 .841 .009

4. Uji multicollinearity Regression Notes Output Created Comments Input



Syntax

Resources

Variables Created or Modified

I:\CSR\Data CSR 12des14.sav DataSet1 <none> <none> <none> 30 User-defined missing values are treated as missing. Statistics are based on cases with no missing values for any variable used. REGRESSION /DESCRIPTIVES MEAN STDDEV CORR SIG N /MISSING LISTWISE /STATISTICS COEFF OUTS R ANOVA COLLIN TOL /CRITERIA=PIN(.05) POUT(.10) /NOORIGIN /DEPENDENT Skor_CSR /METHOD=ENTER Profitabilitas Solvabilitas Likuiditas Ukuran_Perusahaan /RESIDUALS DURBIN /SAVE RESID.

Processor Time 0:00:00.063 Elapsed Time 0:00:00.454 Memory Required 2468 bytes Additional Memory Required 0 bytes for Residual Plots RES_1 Unstandardized Residual

[DataSet1] I:\CSR\Data CSR 12des14.sav


Descriptive Statistics Skor_CSR Profitabilitas Solvabilitas Likuiditas Ukuran_Perusahaan

Mean Std. Deviation .9668 .02778 .13180 .088229 .46427 .205088 2.62220 2.219827 7.54657 .688342

N 30 30 30 30 30

Correlations Skor_CS Profitabilita Solvabilita Likuidita Ukuran_Perusahaa R s s s n Pearson Skor_CSR 1.000 .476 -.323 .027 .038 Correlatio Profitabilitas .476 1.000 -.752 .385 -.308 n Solvabilitas -.323 -.752 1.000 -.508 .583 Likuiditas .027 .385 -.508 1.000 -.347 Ukuran_Perusahaa .038 -.308 .583 -.347 1.000 n Sig. (1Skor_CSR . .004 .041 .443 .421 tailed) Profitabilitas .004 . .000 .018 .049 Solvabilitas .041 .000 . .002 .000 Likuiditas .443 .018 .002 . .030 Ukuran_Perusahaa .421 .049 .000 .030 . n N Skor_CSR 30 30 30 30 30 Profitabilitas 30 30 30 30 30 Solvabilitas 30 30 30 30 30 Likuiditas 30 30 30 30 30 Ukuran_Perusahaa 30 30 30 30 30 n

Variables Entered/Removed Variables Model Variables Entered Removed Method 1 Ukuran_Perusaha . Enter an, Profitabilitas, Likuiditas, Solvabilitasa a. All requested variables entered. Model Summaryb Adjusted R Std. Error of the Model R R Square Square Estimate Durbin-Watson 1 .538a .290 .176 .02521 2.336 a. Predictors: (Constant), Ukuran_Perusahaan, Profitabilitas, Likuiditas, Solvabilitas


Model Summaryb Adjusted R Std. Error of the Model R R Square Square Estimate Durbin-Watson 1 .538a .290 .176 .02521 2.336 a. Predictors: (Constant), Ukuran_Perusahaan, Profitabilitas, Likuiditas, Solvabilitas b. Dependent Variable: Skor_CSR

Model 1

Regression Residual

Sum of Squares .006 .016

Total

ANOVAb df

.022

Mean Square 4 .002 25 .001

F 2.550

Sig. .064a

29

a. Predictors: (Constant), Ukuran_Perusahaan, Profitabilitas, Likuiditas, Solvabilitas b. Dependent Variable: Skor_CSR

Model 1 (Constant)

Coefficientsa Unstandardized Standardized Collinearity Coefficients Coefficients Statistics B Std. Error Beta t Sig. Tolerance VIF .893 .060 14.917 .000

Profitabilitas .147 Solvabilitas -.027 Likuiditas -.002 Ukuran_Perusahaan .010 a. Dependent Variable: Skor_CSR

.083 .043 .002 .009

.466 -.197 -.170 .238

1.770 -.615 -.865 1.108

.089 .544 .395 .278

.409 .277 .737 .618

2.444 3.605 1.356 1.617

Collinearity Diagnosticsa Variance Proportions Mode Dimensio Eigenvalu Conditio (Constan Profitabilita Solvabilita Likuidita Ukuran_Perusaha l n e n Index t) s s s an 1 1 4.205 1.000 .00 .01 .00 .01 .00 2 .546 2.776 .00 .05 .03 .19 .00 3 .225 4.320 .00 .27 .01 .64 .00 4 .021 14.052 .08 .67 .84 .13 .04 5 .003 38.503 .92 .01 .12 .03 .96 a. Dependent Variable: Skor_CSR

Residuals Statisticsa Predicted Value Residual Std. Predicted Value Std. Residual

Minimum Maximum .9378 .9942 -.03695 .04787 -1.937 1.835 -1.465 1.899

Mean Std. Deviation .9668 .01495 .00000 .02341 .000 1.000 .000 .928


N 30 30 30 30

Residuals Statisticsa Minimum Maximum Predicted Value .9378 .9942 Residual -.03695 .04787 Std. Predicted Value -1.937 1.835 Std. Residual -1.465 1.899 a. Dependent Variable: Skor_CSR


N 30 30 30 30

5. Uji Heteroskedastisitas Regression Notes Output Created Comments Input



Syntax

Resources

I:\CSR\Data CSR 12des14.sav DataSet1 <none> <none> <none> 30 User-defined missing values are treated as missing. Statistics are based on cases with no missing values for any variable used. REGRESSION /MISSING LISTWISE /STATISTICS COEFF OUTS R ANOVA /CRITERIA=PIN(.05) POUT(.10) /NOORIGIN /DEPENDENT Absolut_Res_1 /METHOD=ENTER Solvabilitas Likuiditas Ukuran_Perusahaan Profitabilitas /RESIDUALS DURBIN.

Processor Time Elapsed Time Memory Required Additional Memory Required for Residual Plots



0:00:00.078 0:00:00.125 2468 bytes 0 bytes

Variables Entered/Removed Variables Removed

Model 1

Variables Entered Profitabilitas, Ukuran_Perusahaan, Likuiditas, Solvabilitasa a. All requested variables entered.

Method . Enter

Model Summaryb Adjusted R Std. Error of the Model R R Square Square Estimate Durbin-Watson a 1 .292 .085 -.061 .01370 1.154 a. Predictors: (Constant), Profitabilitas, Ukuran_Perusahaan, Likuiditas, Solvabilitas b. Dependent Variable: Absolut_Res_1

Model 1

Regression Residual


Total

ANOVAb df

Mean Square 4 .000 25 .000

.005

F

Sig. .677a

.583

29

a. Predictors: (Constant), Profitabilitas, Ukuran_Perusahaan, Likuiditas, Solvabilitas b. Dependent Variable: Absolut_Res_1 Coefficientsa

Model 1

(Constant)

Unstandardized Coefficients B Std. Error -.016 .033

Solvabilitas Likuiditas Ukuran_Perusahaan Profitabilitas a. Dependent Variable: Absolut_Res_1

-.017 .001 .006 -.029

.024 .001 .005 .045

Standardized Coefficients Beta

t

-.254 .202 .299 -.190

-.502

Sig. .620

-.701 .906 1.227 -.634

.490 .373 .231 .532

Residuals Statisticsa Minimum Maximum Predicted Value .0103 .0297 Residual -.02009 .02853 Std. Predicted Value -2.212 2.763 Std. Residual -1.467 2.083 a. Dependent Variable: Absolut_Res_1



N 30 30 30 30

6. Uji Regresi a. Metode ENTER Regression Notes Output Created Comments Input



Syntax

Resources

I:\CSR\Data CSR 12des14.sav DataSet1 <none> <none> <none> 30 User-defined missing values are treated as missing. Statistics are based on cases with no missing values for any variable used. REGRESSION /MISSING LISTWISE /STATISTICS COEFF OUTS R ANOVA /CRITERIA=PIN(.05) POUT(.10) /NOORIGIN /DEPENDENT logscore /METHOD=ENTER Solvabilitas Likuiditas Ukuran_Perusahaan Profitabilitas /RESIDUALS DURBIN.



Variables Entered/Removed Variables Variables Model Entered Removed Method 1 Profitabilitas, . Enter Ukuran_Perusah aan, Likuiditas, Solvabilitasa a. All requested variables entered.


0:00:00.047 0:00:00.142 2468 bytes 0 bytes

Model Summaryb Adjusted R Std. Error of the Model R R Square Square Estimate Durbin-Watson 1 .540a .291 .178 .025987 2.341 a. Predictors: (Constant), Profitabilitas, Ukuran_Perusahaan, Likuiditas, Solvabilitas b. Dependent Variable: logscore

Model 1

Regression Residual


Total

ANOVAb df

Mean Square 4 .002 25 .001

.024

F 2.570

Sig. .063a

29

a. Predictors: (Constant), Profitabilitas, Ukuran_Perusahaan, Likuiditas, Solvabilitas b. Dependent Variable: logscore

Coefficientsa

Model 1


(Constant)

Solvabilitas Likuiditas Ukuran_Perusahaan Profitabilitas a. Dependent Variable: logscore

-.028 -.002 .010 .152

.045 .003 .009 .086

Standardized Coefficients Beta -.199 -.171 .237 .467

t -1.783

Sig. .087

-.622 -.871 1.108 1.773

.539 .392 .278 .088

Residuals Statisticsa Minimum Maximum Predicted Value -.06410 -.00578 Residual -.038190 .049421 Std. Predicted Value -1.935 1.835 Std. Residual -1.470 1.902 a. Dependent Variable: logscore

Mean Std. Deviation -.03416 .015472 .000000 .024129 .000 1.000 .000 .928


N 30 30 30 30

b. Metode Stepwise Regression Notes Output Created Comments Input



Syntax

Resources

I:\CSR\Data CSR 12des14.sav DataSet1 <none> <none> <none> 30 User-defined missing values are treated as missing. Statistics are based on cases with no missing values for any variable used. REGRESSION /MISSING LISTWISE /STATISTICS COEFF OUTS R ANOVA /CRITERIA=PIN(.05) POUT(.10) /NOORIGIN /DEPENDENT logscore /METHOD=STEPWISE Solvabilitas Likuiditas Ukuran_Perusahaan Profitabilitas /RESIDUALS DURBIN.


0:00:00.047 0:00:00.111 2708 bytes 0 bytes

[DataSet1] I:\CSR\Data CSR 12des14.sav Variables Entered/Removeda Variables Variables Model Entered Removed Method 1 Profitabilitas . Stepwise (Criteria: Probability-of-F-to-enter <= ,050, Probability-of-F-to-remove >= ,100). a. Dependent Variable: logscore


Model Summaryb Adjusted R Std. Error of the Model R R Square Square Estimate Durbin-Watson 1 .477a .228 .200 .025632 2.278 a. Predictors: (Constant), Profitabilitas b. Dependent Variable: logscore

Model 1

Regression Residual


Total

ANOVAb df

Mean Square 1 .005 28 .001

.024

F 8.264

Sig. .008a

29

a. Predictors: (Constant), Profitabilitas b. Dependent Variable: logscore

Coefficientsa

Model 1

(Constant)


Profitabilitas a. Dependent Variable: logscore

.155

Standardized Coefficients Beta

.054

.477

t -6.415

Sig. .000

2.875

.008

Excluded Variablesb

Model 1

Beta In Solvabilitas .078a Likuiditas -.183a Ukuran_Perusahaan .203a a. Predictors in the Model: (Constant), Profitabilitas b. Dependent Variable: logscore

t .306 -1.019 1.172

Sig. .762 .317 .252

Partial Correlation .059 -.192 .220

Collinearity Statistics Tolerance .435 .852 .905

Residuals Statisticsa Minimum Maximum Predicted Value -.05367 -.01304 Residual -.042788 .051345 Std. Predicted Value -1.426 1.544 Std. Residual -1.669 2.003 a. Dependent Variable: logscore

Mean Std. Deviation -.03416 .013683 .000000 .025186 .000 1.000 .000 .983


N 30 30 30 30

Frequency Table Profitabilitas Frequency Valid

.006 .008 .012 .017 .019 .021 .025 .037 .051 .058 .063 .125 .127 .137 .151 .161 .185 .194 .201 .203 .216 .218 .229 .234 .235 .250 .268 Total

1 1 1 1 1 1 1 1 1 1 1 1 1 3 1 1 1 1 1 1 1 1 2 1 1 1 1 30

Percent 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 10.0 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 6.7 3.3 3.3 3.3 3.3 100.0

Valid Percent 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 10.0 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 6.7 3.3 3.3 3.3 3.3 100.0


Cumulative Percent 3.3 6.7 10.0 13.3 16.7 20.0 23.3 26.7 30.0 33.3 36.7 40.0 43.3 53.3 56.7 60.0 63.3 66.7 70.0 73.3 76.7 80.0 86.7 90.0 93.3 96.7 100.0

Solvabilitas Frequency Valid

.220 .257 .262 .285 .291 .300 .301 .303 .317 .332 .346 .377 .397 .404 .448 .480 .506 .507 .529 .583 .627 .650 .688 .712 .721 .867 .869 .873 Total

2 1 1 1 2 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 30

Percent 6.7 3.3 3.3 3.3 6.7 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 100.0

Valid Percent 6.7 3.3 3.3 3.3 6.7 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 100.0


Cumulative Percent 6.7 10.0 13.3 16.7 23.3 26.7 30.0 33.3 36.7 40.0 43.3 46.7 50.0 53.3 56.7 60.0 63.3 66.7 70.0 73.3 76.7 80.0 83.3 86.7 90.0 93.3 96.7 100.0

Likuiditas Frequency Valid

.429 .625 .705 .716 .774 .808 .917 .920 1.042 1.171 1.173 1.195 1.262 1.291 1.364 2.514 2.647 2.918 3.237 3.257 3.263 3.333 3.434 3.885 4.196 4.618 4.924 5.502 5.786 10.760 Total

1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 30

Percent 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 100.0

Valid Percent 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 100.0


Cumulative Percent 3.3 6.7 10.0 13.3 16.7 20.0 23.3 26.7 30.0 33.3 36.7 40.0 43.3 46.7 50.0 53.3 56.7 60.0 63.3 66.7 70.0 73.3 76.7 80.0 83.3 86.7 90.0 93.3 96.7 100.0

Ukuran_Perusahaan Frequency Valid

6.455 6.559 6.668 6.769 6.808 6.818 6.940 7.061 7.090 7.105 7.182 7.192 7.226 7.294 7.425 7.489 7.506 7.577 7.758 7.769 7.799 8.053 8.186 8.261 8.395 8.476 8.523 8.609 8.670 8.733 Total

1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 30

Percent 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 100.0

Valid Percent 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 3.3 100.0


Cumulative Percent 3.3 6.7 10.0 13.3 16.7 20.0 23.3 26.7 30.0 33.3 36.7 40.0 43.3 46.7 50.0 53.3 56.7 60.0 63.3 66.7 70.0 73.3 76.7 80.0 83.3 86.7 90.0 93.3 96.7 100.0

Skor_CSR

Valid

.94 .95 .96 .98 .99 1.00 Total

Frequency Percent Valid Percent 14 46.7 46.7 1 3.3 3.3 1 3.3 3.3 2 6.7 6.7 2 6.7 6.7 10 33.3 33.3 30 100.0 100.0


Cumulative Percent 46.7 50.0 53.3 60.0 66.7 100.0

Nama Perusahaan

Tahun Laporan

No

CSRD 1

PT. PLN

2010

0,940

2

PT. PLN

2011

0,940

3

PT. PLN

2012

0,940

4

PT. Astra Int.

2010

0,940

5

BNI

2010

0,940

6

BNI

2011

0,940

7

PT PGN

2010

0,940

8

PT.Timah

2010

0,940

9

PT. Bukit Asam

2010

0,940

10

PT. PN

2010

0,940

11

PT. PN

2011

0,940

12

PT. PN

2012

0,940

13

PT Antam

2010

0,940

14

PT Antam

2011

0,940

15

PT Antam

2012

0,952

16

PT. SemenIndonesia

2010

0,964

17

PT. SemenIndonesia

2011

0,976

18

PT. SemenIndonesia

2012

0,976

19

PT. Bukit Asam

2011

0,988

20

PT. Bukit Asam

2012

0,988

21

Telkomsel Ind.

2011

1,000

22

Telkomsel Ind.

2012

1,000

23

PT. Astra Int.

2011

1,000


24

PT. Astra Int.

2012

1,000

25

BNI

2012

1,000

26

PT PGN

2011

1,000

27

PT PGN

2012

1,000

28

PT.Timah

2011

1,000

29

PT.Timah

2012

1,000

30

Telkomsel Ind.

2010

1,012


DAFTAR PUSTAKA

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