DAFTAR ISIrepository.unpas.ac.id/5726/2/3 DAFTAR ISI, TABEL, GAMBAR...DAFTAR GAMBAR..... xiii DAFTAR...
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iv DAFTAR ISI LEMBAR PENGESAHAN MOTTO ABSTRAK ABSTRACT KATA PENGANTAR ......................................................................................... i DAFTAR ISI ..................................................................................................... iv DAFTAR TABEL .............................................................................................. x DAFTAR GAMBAR....................................................................................... xiii DAFTAR LAMPIRAN ................................................................................... xiv BAB I PENDAHULUAN 1.1 Latar Belakang Penelitian .................................................................. 1 1.2 Identifikasi Masalah Penelitian ........................................................ 10 1.3 Tujuan penelitian ............................................................................. 11 1.4 Kegunaan Penelitian ........................................................................ 12 1.4.1 Kegunaan Praktis .................................................................... 12 1.4.2 Kegunaan Teoritis .................................................................. 13 BAB II KAJIAN PUSTAKA, KERANGKA PEMIKIRAN DAN HIPOTESIS 2.1 Kajian Pustaka ................................................................................. 14 2.1.1 Kinerja Lingkungan ................................................................ 14 2.1.1.1 Pengertian Kinerja Lingkungan .................................. 14
Transcript of DAFTAR ISIrepository.unpas.ac.id/5726/2/3 DAFTAR ISI, TABEL, GAMBAR...DAFTAR GAMBAR..... xiii DAFTAR...
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DAFTAR ISI
LEMBAR PENGESAHAN
MOTTO
ABSTRAK
ABSTRACT
KATA PENGANTAR ......................................................................................... i
DAFTAR ISI ..................................................................................................... iv
DAFTAR TABEL .............................................................................................. x
DAFTAR GAMBAR ....................................................................................... xiii
DAFTAR LAMPIRAN ................................................................................... xiv
BAB I PENDAHULUAN
1.1 Latar Belakang Penelitian .................................................................. 1
1.2 Identifikasi Masalah Penelitian ........................................................ 10
1.3 Tujuan penelitian ............................................................................. 11
1.4 Kegunaan Penelitian ........................................................................ 12
1.4.1 Kegunaan Praktis .................................................................... 12
1.4.2 Kegunaan Teoritis .................................................................. 13
BAB II KAJIAN PUSTAKA, KERANGKA PEMIKIRAN DAN
HIPOTESIS
2.1 Kajian Pustaka ................................................................................. 14
2.1.1 Kinerja Lingkungan ................................................................ 14
2.1.1.1 Pengertian Kinerja Lingkungan .................................. 14
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2.1.1.2 Metode Pengukuran Kinerja Lingkungan ................... 15
2.1.2 Profitabilitas ........................................................................... 17
2.1.2.1 Pengertian Profitabilitas ............................................. 18
2.1.2.2 Pengertian Rasio Profitabilitas ................................... 18
2.1.2.3 Tujuan dan Manfaat Rasio Profitabilitas .................... 19
2.1.2.4 Jenis-jenis Rasio Profitabilitas ................................... 20
2.1.2.5 Metode Pengukuran Profitabilitas .............................. 22
2.1.3 Leverage ................................................................................. 23
2.1.3.1 Pengertian Leverage .................................................. 23
2.1.3.2 Pengertian Rasio Leverage ......................................... 24
2.1.3.3 Tujuan dan Manfaat Rasio Leverage .......................... 24
2.1.3.4 Jenis-jenis Rasio Leverage ......................................... 25
2.1.3.5 Metode pengukuran Leverage .................................... 28
2.1.4 Corporate Social Responsibility (CSR) ................................... 28
2.1.4.1 Pengertian Corporate Social Responsibility (CSR) .... 28
2.1.4.2 Pengungkapan Sosial Perusahaan............................... 30
2.1.4.3 Ruang Lingkup Corporate Social Responsibility
(CSR) ....................................................................... 31
2.1.4.4 Teori yang melandasi Corporate Social
Responsibility (CSR) Disclosure ............................... 31
2.1.4.5 Manfaat Corporate Social Responsibility (CSR)
Disclosure ................................................................. 32
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2.1.4.6 Indikator Corporate Social Responsibility
Disclosure ................................................................. 33
2.1.5 Penelitian Terdahulu ............................................................... 40
2.2 Kerangka Pemikiran ........................................................................ 43
2.2.2 Pengaruh Kinerja Lingkungan terhadap CSR Disclosure ........ 43
2.2.3 Pengaruh Profitabilitas terhadap CSR Disclosure .................... 45
2.2.4 Pengaruh Leverage terhadap CSR Disclosure ......................... 46
2.3 Hipotesis ........................................................................................ 48
BAB III METODE PENELITIAN
3.1 Metode Penelitian yang Digunakan .................................................. 49
3.1.1 Objek Penelitian ..................................................................... 50
3.1.2 Unit Penelitian ........................................................................ 50
3.1.3 Model Penelitian ..................................................................... 51
3.2 Definisi Variabel dan Operasionalisasi Variabel .............................. 52
3.2.1 Definisi Variabel .................................................................... 52
3.2.2 Operasionalisasi Variabel ....................................................... 56
3.3 Populasi dan Sampe Penelitian......................................................... 58
3.3.1 Populasi Penelitian ................................................................. 58
3.3.2 Teknik Sampling .................................................................... 60
3.3.3 Sampel Penelitian ................................................................... 61
3.4 Sumber Data dan Teknik Pengumpulan Data ................................... 62
3.4.1 Sumber Data ........................................................................... 62
3.4.2 Teknik Pengumpulan Data ...................................................... 63
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3.5 Metode Analisis Data....................................................................... 63
3.5.1 Analisis Deskriptif .................................................................. 64
3.5.1.1 Kriteria Penilaian Kinerja Lingkungan ...................... 65
3.5.1.2 Kriteria Penilaian Profitabilitas ................................. 66
3.5.1.3 Kriteria Penilaian Leverage ....................................... 66
3.5.1.4 Kriteria Penilaian Corporate Social Responsibility
(CSR) Disclosure ...................................................... 67
3.5.2 Analisis Asosiatif.................................................................... 68
3.5.2.1 Uji Asumsi Klasik ..................................................... 68
3.5.3 Teknik Analisis Regresi .......................................................... 71
3.5.3.1 Analisis Korelasi ....................................................... 72
3.5.3.2 Koefisien Determinasi ............................................... 75
3.5.3.3 Uji t .......................................................................... 75
3.5.3.4 Uji F ......................................................................... 76
3.5.4 Uji Hipotesis ........................................................................... 77
BAB IV HASIL PENELIIAN DAN PEMBAHASAN
4.1 Hasil Penelitian ................................................................................ 81
4.1.1 Gambaran Umum Perusahaan ................................................. 81
4.1.1.1 Indocement Tunggal Prakarsa Tbk ............................ 81
4.1.1.2 Semen Gresik (Persero) Tbk ..................................... 83
4.1.1.3 Asahimas Flat Glass Tbk........................................... 84
4.1.1.4 Surya Toto Indonesia Tbk ......................................... 85
4.1.1.5 Japfa Comfeed Indonesia Tbk ................................... 86
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4.1.1.6 Fajar Surya Wisesa Tbk ............................................ 88
4.1.1.7 Indofood CBP Sukses Makmur Tbk .......................... 89
4.1.1.8 Indofood Sukses Makmur Tbk .................................. 89
4.1.1.9 Gudang Garam Tbk................................................... 90
4.1.1.10 Hanjaya Mandala Sampoerna Tbk ............................. 91
4.1.1.11 Kalbe Farma Tbk ...................................................... 92
4.1.1.12 Unilever Indonesia Tbk ............................................. 93
4.1.2 Kinerja Lingkungan pada Perusahaan Manufaktur yang
terdaftar di BEI Tahun 2011-2013 .......................................... 94
4.1.3 Profitabilitas pada Perusahaan Manufaktur yang terdaftar di
BEI Tahun 2011-2013 ............................................................ 99
4.1.4 Leverage pada Perusahaan Manufaktur yang terdaftar di
BEI Tahun 2011-2013 .......................................................... 102
4.1.5 Corporate Social Responsibility disclosure pada Perusahaan
Manufaktur yang terdaftar di BEI Tahun 2011-2013 ............. 106
4.2 Pembahasan ............................................................................... 109
4.2.1 Analisis Kinerja Lingkungan pada Perusahaan Manufaktur
yang terdaftar di BEI Tahun 2011-2013 ................................ 109
4.2.2 Analisis Profitabilitas pada Perusahaan Manufaktur yang
terdaftar di BEI Tahun 2011-2013 ........................................ 111
4.2.3 Analisis Leverage pada Perusahaan Manufaktur yang
terdaftar di BEI Tahun 2011-2013 ........................................ 113
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4.2.4 Analisis Corporate Social Responsibility disclosure pada
Perusahaan Manufaktur yang terdaftar di BEI Tahun 2011-
2013 .................................................................................... 116
4.2.5 Hasil Pengujian Asumsi Klasik ............................................. 118
4.2.6 Analisis Pengaruh Parsial ..................................................... 123
4.2.6.1 Analisis Pengaruh Kinerja Lingkungan terhadap
Corporate Social Responsibility disclosure ............. 123
4.2.6.2 Analisis Pengaruh Profitabilias terhadap Corporate
Social Responsibility disclosure .............................. 127
4.2.6.3 Analisis Pengaruh Leverage terhadap Corporate
Social Responsibility disclosure .............................. 131
4.2.7 Analisis Pengaruh Secara Simultan ....................................... 135
4.2.7.1 Analisis Regresi Linier Berganda ............................. 135
4.2.7.2 Korelasi Berganda ................................................... 137
4.2.7.3 Pengujian Hipotesis secara Simultan ........................ 138
4.2.7.4 Koefisien Determinasi ............................................. 140
BAB V KESIMPULAN DAN SARAN
5.1 Kesimpulan ................................................................................... 141
5.2 Saran ............................................................................................. 143
DAFTAR PUSTAKA
LAMPIRAN
DAFTAR RIWAYAT HIDUP
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DAFTAR TABEL
Tabel 2.1 Indikator Pengungkapan CSR ........................................................ 34
Tabel 2.2 Ringkasan Penelitian Terdahulu .................................................... 40
Tabel 3.1 Penilaian Kinerja Lingkungan ....................................................... 53
Tabel 3.2 Operasionalisasi Variabel .............................................................. 56
Tabel 3.3 Populasi Penelitian ........................................................................ 59
Tabel 3.4 Kriteria Pemilihan Sampel ............................................................. 61
Tabel 3.5 Daftar Perusahaan yang Dijadikan Sampel Penelitian .................... 62
Tabel 3.6 Kriteria Penilaian Kinerja Lingkungan........................................... 65
Tabel 3.7 Kriteria Penilaian Profitabilitas ...................................................... 66
Tabel 3.8 Kriteria Penilaian Leverage ........................................................... 67
Tabel 3.9 Kriteria Penilaian CSR disclosure.................................................. 68
Tabel 3.10 Pengambilan Keputusan Ada Tidaknya Autokorelasi ..................... 70
Tabel 3.11 Koefisien Korelasi ......................................................................... 74
Tabel 4.1 Kinerja Lingkungan Perusahaan Manufaktur yang terdaftar di BEI
dan telah mengikuti PROPER Tahun 2011-2013 ........................... 94
Tabel 4.2 Return on Equity (ROE) Perusahaan Manufaktur yang terdaftar di
BEI dan telah mengikuti PROPER Tahun 2011-2013 .................... 99
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Tabel 4.3 Debt to Equity Ratio (DER) Perusahaan Manufaktur yang terdaftar
di BEI dan telah mengikuti PROPER Tahun 2011-2013 .............. 103
Tabel 4.4 Tingkat Pengungkapan Corporate Social Responsibility Perusahaan
Manufaktur yang terdaftar di BEI dan telah mengikuti PROPER
Tahun 2011-2013 ........................................................................ 106
Tabel 4.5 Statistik Deskriptif Kinerja Lingkungan....................................... 109
Tabel 4.6 Statistik Deskriptif Profitabilitas .................................................. 111
Tabel 4.7 Statistik Deskriptif Leverage ....................................................... 113
Tabel 4.8 Statistik Deskriptif Pengungkapan Tanggung Jawab Sosial ......... 116
Tabel 4.9 Hasil Uji Normalitas Model Regresi ............................................ 118
Tabel 4.10 Hasil Uji Multikolinearitas .......................................................... 120
Tabel 4.11 Hasil Uji Durbin-Watson ............................................................. 121
Tabel 4.12 Hasil Uji Heteroskedastisitas ....................................................... 122
Tabel 4.13 Korelasi Parsial Kinerja Lingkungan dengan Corporate Social
Responsibility disclosure ............................................................. 124
Tabel 4.14 Hasil Uji t Kinerja Lingkungan ( ) ........................................... 125
Tabel 4.15 Korelasi Parsial Profitabilitas dengan Corporate Social
Responsibility disclosure ............................................................. 128
Tabel 4.16 Hasil Uji t Profitabilitas ( ) ...................................................... 129
Tabel 4.17 Korelasi Parsial Leverage dengan Corporate Social Responsibility
disclosure .................................................................................... 132
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Tabel 4.18 Hasil Uji t Leverage ( ) ............................................................ 133
Tabel 4.19 Hasil Koefisien Regresi ............................................................... 135
Tabel 4.20 Hasil Koefisien Korelasi Berganda .............................................. 137
Tabel 4.21 Tabel ANNOVA untuk Uji Signifikansi ...................................... 138
Tabel 4.22 Hasil Koefisien Determinasi ........................................................ 140
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DAFTAR GAMBAR
Gambar 2.1 Kerangka Pemikiran .................................................................... 48
Gambar 3.1 Model Penelitian ......................................................................... 51
Gambar 3.2 Uji t ............................................................................................. 79
Gambar 3.3 Uji F............................................................................................ 80
Gambar 4.1 Kinerja Lingkungan Perusahaan Manufaktur yang terdaftar di
BEI dan telah mengikuti PROPER Tahun 2011-2013 .................. 98
Gambar 4.2 Return on Equity (ROE) Perusahaan Manufaktur yang terdaftar
di BEI dan telah mengikuti PROPER Tahun 2011-2013 ............ 102
Gambar 4.3 Debt to Equity Ratio (DER) Perusahaan Manufaktur yang
terdaftar di BEI dan telah mengikuti PROPER Tahun 2011-
2013 .......................................................................................... 105
Gambar 4.4 Tingkat Pengungkapan Corporate Social Responsibility
Perusahaan Manufaktur yang terdaftar di BEI dan telah
mengikuti PROPER Tahun 2011-2013 ...................................... 109
Gambar 4.5 Grafik Uji Normalitas ................................................................ 119
Gambar 4.6 Diagram Daerah Pengujian Autokorelasi dengan Uji Durbin
Watson ...................................................................................... 121
Gambar 4.7 Grafik Uji Heterokedastisitas .................................................... 122
Gambar 4.8 Daerah Penerimaan dan Penolakan Hipotesis uji t untuk ( ) ... 125
Gambar 4.9 Daerah Penerimaan dan Penolakan Hipotesis uji t untuk ( ) ... 129
Gambar 4.10 Daerah Penerimaan dan Penolakan Hipotesis uji t untuk ( ) ... 133
Gambar 4.11 Daerah Penerimaan dan Penolakan Ho Uji F ............................. 139
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DAFTAR LAMPIRAN
Lampiran 1 Surat Tugas Membimbing Skripsi
Lampiran 2 Kartu Perkembangan Bimbingan Skripsi
Lampiran 3 Surat Keterangan Seminar Usulan Penelitian
Lampiran 4 Berita Acara Perbaikan Sidang Usulan Penelitian
Lampiran 5 Surat Keterangan Lulus Sidang Akhir
Lampiran 6 Lembar Persetujuan Perbaikan Skripsi
Lampiran 7 Faktor-faktor yang mempengaruhi CSR
Lampiran 8 Laporan Keuangan
Lampiran 9 Hasil output SPSS
Lampiran 10 Daftar Riwayat Hidup
