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en0\blue192;\red255\green0\blue255;\red255\green64\blue0;\red255\green64\blue64;
\red255\green64\blue128;\red255\green64\blue192;\red255\green64\blue255;\red255\
green128\blue0;\red255\green128\blue64;\red255\green128\blue128;\red255\green128
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{\phpg\posx2371\pvpg\posy2489\absw8038\absh1346 \b \f20 \fs25 \cf0 \b \f20 \fs25
\cf0 PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP
\par}{\phpg\posx2371\pvpg\posy2489\absw8038\absh1346 \sl-311 \par\b \f20 \fs25 \
cf0 \fi72 PENGUNGKAPAN{\i CORPORATE}{\i SOCIAL}{\i RESPONSIBILITY }
\par}{\phpg\posx2371\pvpg\posy2489\absw8038\absh1346 \sl-311 \par\b \f20 \fs25 \
cf0 \fi3489 (CSR) \par
}
{\phpg\posx3988\pvpg\posy9497\absw4865\absh5031 \b \f20 \fs29 \cf0 \fi1603 \b \f
20 \fs29 \cf0 SKRIPSI
\par}{\phpg\posx3988\pvpg\posy9497\absw4865\absh5031 \sl-218 \par\b \f20 \fs29 \
cf0 \fi599 {\b0 \fs21 Diajukan}{\b0 \fs21 sebagai}{\b0 \fs21 salah}{\b0 \fs21
satu}{\b0 \fs21 syarat }
\par}{\phpg\posx3988\pvpg\posy9497\absw4865\absh5031 \sl-311 \b \f20 \fs29 \cf0
\fi158 {\b0 \fs21 untuk}{\b0 \fs21 menyelesaikan}{\b0 \fs21 Program}{\b0 \fs21
Sarjana}{\b0 \fs21 (S1) }
\par}{\phpg\posx3988\pvpg\posy9497\absw4865\absh5031 \sl-312 \b \f20 \fs29 \cf0
\fi278 {\b0 \fs21 pada}{\b0 \fs21 Program}{\b0 \fs21 Sarjana}{\b0 \fs21 Fakul
tas}{\b0 \fs21 Ekonomi }
\par}{\phpg\posx3988\pvpg\posy9497\absw4865\absh5031 \sl-312 \b \f20 \fs29 \cf0
\fi1094 {\b0 \fs21 Universitas}{\b0 \fs21 Diponegoro }
\par}{\phpg\posx3988\pvpg\posy9497\absw4865\absh5031 \sl-312 \par\b \f20 \fs29 \
cf0 \fi1583 {\b0 \fs21 Disusun}{\b0 \fs21 oleh: }
\par}{\phpg\posx3988\pvpg\posy9497\absw4865\absh5031 \sl-316 \b \f20 \fs29 \cf0
\fi1343 {\fs21 Eka}{\fs21 Nanda}{\fs21 Putra }
\par}{\phpg\posx3988\pvpg\posy9497\absw4865\absh5031 \sl-311 \b \f20 \fs29 \cf0
\fi1343 {\fs21 NIM.}{\fs21 C2C607054 }
\par}{\phpg\posx3988\pvpg\posy9497\absw4865\absh5031 \sl-403 \par\b \f20 \fs29 \
cf0 \fi523 FAKULTAS EKONOMI
\par}{\phpg\posx3988\pvpg\posy9497\absw4865\absh5031 \sl-311 \par\b \f20 \fs29 \
cf0 UNIVERSITAS DIPONEGORO
\par}{\phpg\posx3988\pvpg\posy9497\absw4865\absh5031 \sl-311 \par\b \f20 \fs29 \
cf0 \fi1310 SEMARANG
\par}{\phpg\posx3988\pvpg\posy9497\absw4865\absh5031 \sl-311 \par\b \f20 \fs29 \
cf0 \fi1924 2011 \par
}
\sect\sectd\pard\plain
\pgwsxn11904\pghsxn16833
{\phpg\posx4622\pvpg\posy2489\absw3343\absh223 \b \f20 \fs25 \cf0 \b \f20 \fs25
\cf0 PERSETUJUAN SKRIPSI \par
}
{\phpg\posx2265\pvpg\posy3740\absw1620\absh196 \f20 \fs21 \cf0 \f20 \fs21 \cf0 N
ama Penyusun \par
}
{\phpg\posx4958\pvpg\posy3740\absw1960\absh196 \f20 \fs21 \cf0 \f20 \fs21 \cf0 :
Eka Nanda Putra \par
}
{\phpg\posx2265\pvpg\posy4364\absw4351\absh196 \f20 \fs21 \cf0 \f20 \fs21 \cf0 N
omor Induk Mahasiswa
:
C2C607054 \par
}

{\phpg\posx2265\pvpg\posy4988\absw1680\absh762 \f20 \fs21 \cf0 \f20 \fs21 \cf0 F


akultas/Jurusan
\par}{\phpg\posx2265\pvpg\posy4988\absw1680\absh762 \sl-314 \par\f20 \fs21 \cf0
Judul Skripsi \par
}
{\phpg\posx4958\pvpg\posy4988\absw4919\absh2446 \f20 \fs21 \cf0 \f20 \fs21 \cf0
:
Ekonomi/Akuntansi
\par}{\phpg\posx4958\pvpg\posy4988\absw4919\absh2446 \sl-314 \par\f20 \fs21 \cf0
:{\b
PENGARUH}{\b KARAKTERISTIK }
\par}{\phpg\posx4958\pvpg\posy4988\absw4919\absh2446 \sl-312 \par\f20 \fs21 \cf0
\fi283 {\b PERUSAHAAN}{\b TERHADAP }
\par}{\phpg\posx4958\pvpg\posy4988\absw4919\absh2446 \sl-312 \par\f20 \fs21 \cf0
\fi283 {\b PENGUNGKAPAN}{\b\i CORPORATE}{\b\i SOCIAL }
\par}{\phpg\posx4958\pvpg\posy4988\absw4919\absh2446 \sl-311 \par\f20 \fs21 \cf0
\fi283 {\b\i RESPONSIBILITY}{\b (CSR) }\par
}
{\phpg\posx2265\pvpg\posy8732\absw2005\absh196 \f20 \fs21 \cf0 \f20 \fs21 \cf0 D
osen Pembimbing \par
}
{\phpg\posx5131\pvpg\posy8732\absw4020\absh196 \f20 \fs21 \cf0 \f20 \fs21 \cf0 :
Shiddiq Nur Rahardjo, SE., M.Si., Akt. \par
}
{\phpg\posx7108\pvpg\posy9904\absw2459\absh196 \f20 \fs21 \cf0 \f20 \fs21 \cf0 S
emarang, 24 Mei 2011 \par
}
{\phpg\posx7281\pvpg\posy10840\absw2067\absh196 \f20 \fs21 \cf0 \f20 \fs21 \cf0
Dosen Pembimbing, \par
}
{\phpg\posx6311\pvpg\posy12712\absw4025\absh619 \f20 \fs21 \cf0 \f20 \fs21 \cf0
(Shiddiq Nur Rahardjo, SE., M.Si., Akt.)
\par}{\phpg\posx6311\pvpg\posy12712\absw4025\absh619 \sl-235 \par\f20 \fs21 \cf0
\fi556 NIP. 19720511 200012 1001 \par
}
\sect\sectd\pard\plain
\pgwsxn11904\pghsxn16833
{\phpg\posx3892\pvpg\posy2489\absw4867\absh223 \b \f20 \fs26 \cf0 \b \f20 \fs26
\cf0 PENGESAHAN KELULUSAN UJIAN \par
}
{\phpg\posx2265\pvpg\posy3740\absw1620\absh196 \f20 \fs22 \cf0 \f20 \fs22 \cf0 N
ama Penyusun \par
}
{\phpg\posx4958\pvpg\posy3740\absw1960\absh196 \f20 \fs22 \cf0 \f20 \fs22 \cf0 :
Eka Nanda Putra \par
}
{\phpg\posx2265\pvpg\posy4364\absw4351\absh196 \f20 \fs22 \cf0 \f20 \fs22 \cf0 N
omor Induk Mahasiswa
:
C2C607054 \par
}
{\phpg\posx2265\pvpg\posy4988\absw1680\absh762 \f20 \fs22 \cf0 \f20 \fs22 \cf0 F
akultas/Jurusan
\par}{\phpg\posx2265\pvpg\posy4988\absw1680\absh762 \sl-314 \par\f20 \fs22 \cf0
Judul Skripsi \par
}
{\phpg\posx4958\pvpg\posy4988\absw4919\absh2446 \f20 \fs22 \cf0 \f20 \fs22 \cf0
:
Ekonomi/Akuntansi
\par}{\phpg\posx4958\pvpg\posy4988\absw4919\absh2446 \sl-314 \par\f20 \fs22 \cf0
:{\b
PENGARUH}{\b KARAKTERISTIK }
\par}{\phpg\posx4958\pvpg\posy4988\absw4919\absh2446 \sl-312 \par\f20 \fs22 \cf0
\fi283 {\b PERUSAHAAN}{\b TERHADAP }
\par}{\phpg\posx4958\pvpg\posy4988\absw4919\absh2446 \sl-312 \par\f20 \fs22 \cf0
\fi283 {\b PENGUNGKAPAN}{\b\i CORPORATE}{\b\i SOCIAL }

\par}{\phpg\posx4958\pvpg\posy4988\absw4919\absh2446 \sl-311 \par\f20 \fs22 \cf0


\fi283 {\b\i RESPONSIBILITY}{\b (CSR) }\par
}
{\phpg\posx2265\pvpg\posy8729\absw5186\absh223 \b \f20 \fs26 \cf0 \b \f20 \fs26
\cf0 Telah dinyatakan lulus ujian pada tanggal \par
}
{\phpg\posx8568\pvpg\posy8729\absw1341\absh223 \b \f20 \fs26 \cf0 \b \f20 \fs26
\cf0 5 Juli 2011 \par
}
{\phpg\posx2265\pvpg\posy9750\absw1238\absh196 \f20 \fs22 \cf0 \f20 \fs22 \cf0 T
im Penguji \par
}
{\phpg\posx2625\pvpg\posy10763\absw7689\absh196 \f20 \fs22 \cf0 \f20 \fs22 \cf0
1. Shiddiq Nur Rahardjo, SE., M.Si., Akt. ( .................................
................. ) \par
}
{\phpg\posx2625\pvpg\posy12011\absw7685\absh196 \f20 \fs22 \cf0 \f20 \fs22 \cf0
2. Dr. H. Jaka Isgiyarta, SE., M.Si., Akt.
( .............................
..................... ) \par
}
{\phpg\posx2625\pvpg\posy13259\absw7701\absh196 \f20 \fs22 \cf0 \f20 \fs22 \cf0
3. Tri Jatmiko Wahyu P., SE., M.Si., Akt. ( .................................
................. ) \par
}
\sect\sectd\pard\plain
\pgwsxn11904\pghsxn16833
{\phpg\posx4233\pvpg\posy2489\absw4177\absh223 \b \f20 \fs24 \cf0 \b \f20 \fs24
\cf0 MOTTO DAN PERSEMBAHAN \par
}
{\phpg\posx2265\pvpg\posy3727\absw8769\absh2445 \b \f11 \fs22 \cf0 \b \f11 \fs22
\cf0 Motto :
\par}{\phpg\posx2265\pvpg\posy3727\absw8769\absh2445 \sl-312 \par\b \f11 \fs22 \
cf0 "Orang sukses adalah orang yang mampu mengaplikasikan daya pikir in
ovasi dan
\par}{\phpg\posx2265\pvpg\posy3727\absw8769\absh2445 \sl-312 \par\b \f11 \fs22 \
cf0 mengembangkan daya kreatifitas untuk melaksanakan misi demi me
wujudkan
\par}{\phpg\posx2265\pvpg\posy3727\absw8769\absh2445 \sl-311 \par\b \f11 \fs22 \
cf0 harapan visi kedepannya, hal itu tumbuh dari niat dan kemauan diri
, serta mampu
\par}{\phpg\posx2265\pvpg\posy3727\absw8769\absh2445 \sl-312 \par\b \f11 \fs22 \
cf0 melawan musuh dalam diri seseorang yaitu rasa malas." \par
}
{\phpg\posx2265\pvpg\posy7484\absw7973\absh196 \f20 \fs21 \cf0 \f20 \fs21 \cf0 "
{\i Sesungguhnya}{\i bersama}{\i kesulitan}{\i ada}{\i kemudahan}{\i (QS.}{
\i Al-Insyiroh}{\i :}{\i 6)." }\par
}
{\phpg\posx2625\pvpg\posy8616\absw8747\absh5274 \f10 \fs22 \cf0 \fi1507 \f10 \fs
22 \cf0 Buah karya ini kupersembahkan untuk :
\par}{\phpg\posx2625\pvpg\posy8616\absw8747\absh5274 \sl-235 \par\f10 \fs22 \cf0
1. Ayah dan Ibu tercinta dan ku sayangi, karena mereka lah yang telah
\par}{\phpg\posx2625\pvpg\posy8616\absw8747\absh5274 \sl-232 \par\f10 \fs22 \cf0
\fi360 mendidik dan membesarku dengan penuh kasih sayang dan
\par}{\phpg\posx2625\pvpg\posy8616\absw8747\absh5274 \sl-235 \par\f10 \fs22 \cf0
\fi360 ketabahan.
\par}{\phpg\posx2625\pvpg\posy8616\absw8747\absh5274 \sl-232 \par\f10 \fs22 \cf0
2. Istri dan Anak yang ku sayangi, yang telah mendampingiku dan
\par}{\phpg\posx2625\pvpg\posy8616\absw8747\absh5274 \sl-235 \par\f10 \fs22 \cf0
\fi360 mengisi hari-hariku penuh canda dan tawa, serta mencintaiku sepenuh
\par}{\phpg\posx2625\pvpg\posy8616\absw8747\absh5274 \sl-232 \par\f10 \fs22 \cf0

\fi360 hati dan apa adanya.


\par}{\phpg\posx2625\pvpg\posy8616\absw8747\absh5274 \sl-235 \par\f10 \fs22 \cf0
3. Adik-adikku yang ku sayangi, yang telah memberikan dukungan
\par}{\phpg\posx2625\pvpg\posy8616\absw8747\absh5274 \sl-232 \par\f10 \fs22 \cf0
\fi360 dan doanya.
\par}{\phpg\posx2625\pvpg\posy8616\absw8747\absh5274 \sl-235 \par\f10 \fs22 \cf0
{\fs20 4.} Mertua dan keluarga besarnya, serta{\fs20 Nenek,}{\fs20 Pak}{\fs
20 dhe,}{\fs20 Bu}{\fs20 dhe,}{\fs20 Pak}{\fs20 lek,}{\fs20 Bu }
\par}{\phpg\posx2625\pvpg\posy8616\absw8747\absh5274 \sl-227 \par\f10 \fs22 \cf0
\fi360 {\fs20 lek,}{\fs20 serta}{\fs20 Sudara}{\fs20 sepupu,}{\fs20 terima}
{\fs20 kasih}{\fs20 atas}{\fs20 dukungan}{\fs20 dan}{\fs20 doanya. }
\par}{\phpg\posx2625\pvpg\posy8616\absw8747\absh5274 \sl-240 \par\f10 \fs22 \cf0
5. Sahabat-sahabatku seperjuangan, yang telah memberikan dorongan
\par}{\phpg\posx2625\pvpg\posy8616\absw8747\absh5274 \sl-232 \par\f10 \fs22 \cf0
\fi360 dan motivasi agar bersemangat untuk menyelesaikan skripsi ini. \par
}
\sect\sectd\pard\plain
\pgwsxn11904\pghsxn16833
{\phpg\posx3604\pvpg\posy2489\absw5423\absh223 \b \f20 \fs25 \cf0 \b \f20 \fs25
\cf0 PERNYATAAN ORISINALITAS SKRIPSI \par
}
{\phpg\posx2265\pvpg\posy3587\absw8406\absh4688 \f20 \fs22 \cf0 \fi720 \f20 \fs2
2 \cf0 Yang bertandatangan di bawah ini saya, Eka Nanda Putra, menyatak
an
\par}{\phpg\posx2265\pvpg\posy3587\absw8406\absh4688 \sl-311 \f20 \fs22 \cf0 bah
wa skripsi dengan judul: Pengaruh Karakteristik Perusahaan Terhada
p
\par}{\phpg\posx2265\pvpg\posy3587\absw8406\absh4688 \sl-312 \f20 \fs22 \cf0 Pen
gungkapan{\i Corporate}{\i Social}{\i Responsibility} (CSR), adalah has
il tulisan saya
\par}{\phpg\posx2265\pvpg\posy3587\absw8406\absh4688 \sl-312 \f20 \fs22 \cf0 sen
diri. Dengan ini saya menyatakan dengan sesungguhnya bahwa dalam skripsi
\par}{\phpg\posx2265\pvpg\posy3587\absw8406\absh4688 \sl-311 \f20 \fs22 \cf0 ini
tidak terdapat keseluruhan atau sebagian tulisan orang lain yang saya
ambil
\par}{\phpg\posx2265\pvpg\posy3587\absw8406\absh4688 \sl-311 \f20 \fs22 \cf0 den
gan cara menyalin atau meniru dalam bentuk rangkaian kalimat atau simb
ol
\par}{\phpg\posx2265\pvpg\posy3587\absw8406\absh4688 \sl-312 \f20 \fs22 \cf0 yan
g menunjukkan gagasan atau pendapat atau pemikiran dari penulis lain, yang
\par}{\phpg\posx2265\pvpg\posy3587\absw8406\absh4688 \sl-312 \f20 \fs22 \cf0 say
a akui seolah-olah sebagai tulisan saya sendiri, dan/atau tidak terdapat bagia
n
\par}{\phpg\posx2265\pvpg\posy3587\absw8406\absh4688 \sl-311 \f20 \fs22 \cf0 ata
u keseluruhan tulisan yang saya salin, tiru, atau yang saya ambil dar
i tulisan
\par}{\phpg\posx2265\pvpg\posy3587\absw8406\absh4688 \sl-311 \f20 \fs22 \cf0 ora
ng lain tanpa memberikan pengakuan penulis aslinya.
\par}{\phpg\posx2265\pvpg\posy3587\absw8406\absh4688 \sl-311 \par\f20 \fs22 \cf0
\fi720 Apabila saya melakukan tindakan yang bertentangan dengan hal ter
sebut
\par}{\phpg\posx2265\pvpg\posy3587\absw8406\absh4688 \sl-311 \f20 \fs22 \cf0 di
atas, baik disengaja maupun tidak, dengan ini saya menyatakan menarik skripsi
\par}{\phpg\posx2265\pvpg\posy3587\absw8406\absh4688 \sl-311 \f20 \fs22 \cf0 yan
g saya ajukan sebagai hasil tulisan saya sendiri. Bila kemudian terbukti bahwa
\par}{\phpg\posx2265\pvpg\posy3587\absw8406\absh4688 \sl-311 \f20 \fs22 \cf0 say
a melakukan tindakan menyalin atau meniru tulisan orang lain seolah-ola
h
\par}{\phpg\posx2265\pvpg\posy3587\absw8406\absh4688 \sl-311 \f20 \fs22 \cf0 has
il pemikiran saya sendiri, berarti gelar dan ijasah yang telah diberik

an oleh
\par}{\phpg\posx2265\pvpg\posy3587\absw8406\absh4688 \sl-311 \f20 \fs22 \cf0 uni
versitas batal saya terima. \par
}
{\phpg\posx7200\pvpg\posy10216\absw2711\absh619 \f20 \fs22 \cf0 \fi167 \f20 \fs2
2 \cf0 Semarang, 21 Mei 2011
\par}{\phpg\posx7200\pvpg\posy10216\absw2711\absh619 \sl-235 \par\f20 \fs22 \cf0
Yang membuat pernyataan, \par
}
{\phpg\posx7627\pvpg\posy12558\absw1845\absh601 \f20 \fs22 \cf0 \f20 \fs22 \cf0
{\ul (}{\ul E}{\ul k}{\ul a}{\ul }{\ul N}{\ul a}{\ul n}{\ul d}{\ul a}{\ul }{\u
l P}{\ul u}{\ul t}{\ul r}{\ul a}{\ul )}
\par}{\phpg\posx7627\pvpg\posy12558\absw1845\absh601 \sl-228 \par\f20 \fs22 \cf0
\fi76 {\fs19 NIM.}{\fs19 C2C}{\fs19 607}{\fs19 054 }\par
}
\sect\sectd\pard\plain
\pgwsxn11904\pghsxn16833
{\phpg\posx5558\pvpg\posy2489\absw1510\absh223 \b \f20 \fs25 \cf0 \b \f20 \fs25
\cf0 ABSTRAK \par
}
{\phpg\posx2265\pvpg\posy3587\absw8437\absh6373 \f20 \fs21 \cf0 \fi720 \f20 \fs2
1 \cf0 Tujuan penelitian ini untuk mengetahui dan memperoleh bukti empir
is
\par}{\phpg\posx2265\pvpg\posy3587\absw8437\absh6373 \sl-311 \f20 \fs21 \cf0 ten
tang pengaruh karakteristik perusahaan terhadap pengungkapan tanggung jawab
\par}{\phpg\posx2265\pvpg\posy3587\absw8437\absh6373 \sl-312 \f20 \fs21 \cf0 sos
ial perusahaan (CSR) pada laporan tahunan perusahaan yang terdaftar di Bursa
\par}{\phpg\posx2265\pvpg\posy3587\absw8437\absh6373 \sl-312 \f20 \fs21 \cf0 Efe
k Indonesia (BEI). Faktor-faktor karakteristik perusahaan yang digunakan
\par}{\phpg\posx2265\pvpg\posy3587\absw8437\absh6373 \sl-311 \f20 \fs21 \cf0 seb
agai penelitian ini, antara lain: ukuran dewan komisaris, tipe industri,
ukuran
\par}{\phpg\posx2265\pvpg\posy3587\absw8437\absh6373 \sl-311 \f20 \fs21 \cf0 per
usahaan, profitabilitas, kepemilikan saham asing, dan kepemilikan s
aham
\par}{\phpg\posx2265\pvpg\posy3587\absw8437\absh6373 \sl-312 \f20 \fs21 \cf0 pub
lik. Pengukuran tanggung jawab sosial perusahaan didasarkan pada{\i Corporate }
\par}{\phpg\posx2265\pvpg\posy3587\absw8437\absh6373 \sl-312 \f20 \fs21 \cf0 {\i
Social}{\i Responsibility}{\i Index} (CSRI) yang dilihat dari laporan tahunan
perusahaan.
\par}{\phpg\posx2265\pvpg\posy3587\absw8437\absh6373 \sl-311 \f20 \fs21 \cf0 \fi
720 Sampel yang menjadi objek penelitian ini adalah semua perusa
haan
\par}{\phpg\posx2265\pvpg\posy3587\absw8437\absh6373 \sl-311 \f20 \fs21 \cf0 ber
bagai sektor bisnis yang terdaftar di dalam Bursa Efek Indonesia (BEI) tahun
\par}{\phpg\posx2265\pvpg\posy3587\absw8437\absh6373 \sl-312 \f20 \fs21 \cf0 200
8 dan 2009 dengan memenuhi kriteria yang telah ditetapkan. Total sampe
l
\par}{\phpg\posx2265\pvpg\posy3587\absw8437\absh6373 \sl-311 \f20 \fs21 \cf0 pen
elitian untuk dua tahun pengamatan adalah 110 sampel, dengan mengunakan
\par}{\phpg\posx2265\pvpg\posy3587\absw8437\absh6373 \sl-311 \f20 \fs21 \cf0 met
ode{\i purposive}{\i sampling}. Analisis data dilakukan dengan uji asumsi klas
ik dan
\par}{\phpg\posx2265\pvpg\posy3587\absw8437\absh6373 \sl-311 \f20 \fs21 \cf0 pen
gujian hipotesis dengan metode regresi linear berganda.
\par}{\phpg\posx2265\pvpg\posy3587\absw8437\absh6373 \sl-311 \f20 \fs21 \cf0 \fi
720 Hasil dari penelitian ini menunjukkan bahwa faktor tipe industri, u
kuran
\par}{\phpg\posx2265\pvpg\posy3587\absw8437\absh6373 \sl-311 \f20 \fs21 \cf0 per
usahaan, dan kepemilikan saham asing berpengaruh signifikan terhad

ap
\par}{\phpg\posx2265\pvpg\posy3587\absw8437\absh6373 \sl-311 \f20 \fs21 \cf0 pen
gungkapan CSR di Indonesia. Sementara itu, ukuran dewan komisari
s,
\par}{\phpg\posx2265\pvpg\posy3587\absw8437\absh6373 \sl-311 \f20 \fs21 \cf0 pro
fitabilitas, dan kepemilikan saham publik tidak berpengaruh signifikan terhadap
\par}{\phpg\posx2265\pvpg\posy3587\absw8437\absh6373 \sl-312 \f20 \fs21 \cf0 pen
gungkapan CSR di Indonesia.
\par}{\phpg\posx2265\pvpg\posy3587\absw8437\absh6373 \sl-311 \par\f20 \fs21 \cf0
{\b Kata}{\b kunci} :{\i
Corporate}{\i Social}{\i Responsibility} (CSR
), ukuran dewan komisaris,
\par}{\phpg\posx2265\pvpg\posy3587\absw8437\absh6373 \sl-312 \f20 \fs21 \cf0 \fi
1440 tipe industri, ukuran perusahaan, profitabilitas, kepemilikan saham
\par}{\phpg\posx2265\pvpg\posy3587\absw8437\absh6373 \sl-312 \f20 \fs21 \cf0 \fi
1440 asing, dan kepemilikan saham publik. \par
}
\sect\sectd\pard\plain
\pgwsxn11904\pghsxn16833
{\phpg\posx5520\pvpg\posy2485\absw1610\absh223 \b\i \f20 \fs24 \cf0 \b\i \f20 \f
s24 \cf0 ABSTRACT \par
}
{\phpg\posx2265\pvpg\posy3597\absw8787\absh4384 \i \f20 \fs18 \cf0 \fi719 \i \f2
0 \fs18 \cf0 The purpose of this research is to find and obtain empiri
cal evidence about the
\par}{\phpg\posx2265\pvpg\posy3597\absw8787\absh4384 \sl-311 \i \f20 \fs18 \cf0
influence of company characteristics on the disclosure of Corporate Soc
ial Responsibility
\par}{\phpg\posx2265\pvpg\posy3597\absw8787\absh4384 \sl-311 \i \f20 \fs18 \cf0
(CSR) in the annual reports of companies listed in Indonesian Stock Exchange (ID
X). Factors
\par}{\phpg\posx2265\pvpg\posy3597\absw8787\absh4384 \sl-311 \i \f20 \fs18 \cf0
characteristic of companies that used this research, among others: the size
of the board of
\par}{\phpg\posx2265\pvpg\posy3597\absw8787\absh4384 \sl-311 \i \f20 \fs18 \cf0
commissioners, industry type, corporate size, profitability, foreign owne
rship, and public
\par}{\phpg\posx2265\pvpg\posy3597\absw8787\absh4384 \sl-311 \i \f20 \fs18 \cf0
ownership. Measurement of corporate social responsibility is based on C
orporate Social
\par}{\phpg\posx2265\pvpg\posy3597\absw8787\absh4384 \sl-311 \i \f20 \fs18 \cf0
Responsibility Index (CSRI) is seen from the company's annual report.
\par}{\phpg\posx2265\pvpg\posy3597\absw8787\absh4384 \sl-311 \i \f20 \fs18 \cf0
\fi719 Samples that became the object of this research are all companies registe
red with the
\par}{\phpg\posx2265\pvpg\posy3597\absw8787\absh4384 \sl-311 \i \f20 \fs18 \cf0
various business sectors in Indonesian Stock Exchange (IDX) in 2008 and 2009 wit
h meet the
\par}{\phpg\posx2265\pvpg\posy3597\absw8787\absh4384 \sl-311 \i \f20 \fs18 \cf0
criteria established. Total sample study for two years of observation is 110 sam
ples, using a
\par}{\phpg\posx2265\pvpg\posy3597\absw8787\absh4384 \sl-311 \i \f20 \fs18 \cf0
purposive sampling method. Data analysis was performed with the classical assump
tion and
\par}{\phpg\posx2265\pvpg\posy3597\absw8787\absh4384 \sl-311 \i \f20 \fs18 \cf0
hypothesis testing with multiple linear regression method.
\par}{\phpg\posx2265\pvpg\posy3597\absw8787\absh4384 \sl-311 \i \f20 \fs18 \cf0
\fi719 The results of this study indicate that the factors of industry type, cor
porate size, and
\par}{\phpg\posx2265\pvpg\posy3597\absw8787\absh4384 \sl-311 \i \f20 \fs18 \cf0
foreign ownership have a significant effect on the disclosure of CSR

in Indonesian. Mean
\par}{\phpg\posx2265\pvpg\posy3597\absw8787\absh4384 \sl-311 \i \f20 \fs18 \cf0
while, the size of the board of commissioners, profitability, and publ
ic ownership has no
\par}{\phpg\posx2265\pvpg\posy3597\absw8787\absh4384 \sl-311 \i \f20 \fs18 \cf0
significant impact on disclosure of CSR in Indonesian. \par
}
{\phpg\posx2265\pvpg\posy8900\absw1035\absh172 \b\i \f20 \fs18 \cf0 \b\i \f20 \f
s18 \cf0 Keywords{\b0 : }\par
}
{\phpg\posx3705\pvpg\posy8900\absw7254\absh734 \i \f20 \fs18 \cf0 \i \f20 \fs18
\cf0 Corporate Social Responsibility (CSR), the size of the boar
d of
\par}{\phpg\posx3705\pvpg\posy8900\absw7254\absh734 \sl-311 \i \f20 \fs18 \cf0 c
ommissioners, industry type, corporate size, profitability, foreign ownership,
\par}{\phpg\posx3705\pvpg\posy8900\absw7254\absh734 \sl-311 \i \f20 \fs18 \cf0 a
nd public ownership. \par
}
\sect\sectd\pard\plain
\pgwsxn11904\pghsxn16833
{\phpg\posx4910\pvpg\posy2489\absw2759\absh223 \b \f20 \fs25 \cf0 \b \f20 \fs25
\cf0 KATA PENGANTAR \par
}
{\phpg\posx2265\pvpg\posy3730\absw8441\absh10046 \b \f20 \fs21 \cf0 \b \f20 \fs2
1 \cf0 Assalamu'alaikum Wr. Wb
\par}{\phpg\posx2265\pvpg\posy3730\absw8441\absh10046 \sl-302 \par\b \f20 \fs21
\cf0 \fi720 {\b0 Alhamdulillahirabbil'alamin,}{\b0
dengan}{\b0
segala}{\b0
kerendahan}{\b0
hati,}{\b0
penulis }
\par}{\phpg\posx2265\pvpg\posy3730\absw8441\absh10046 \sl-304 \par\b \f20 \fs21
\cf0 {\b0 panjatkan}{\b0 puji}{\b0 syukur}{\b0 kepada}{\b0 Allah}{\b0
SWT}{\b0 yang}{\b0 telah}{\b0 melimpahkan}{\b0 rahmat}{\b0 dan }
\par}{\phpg\posx2265\pvpg\posy3730\absw8441\absh10046 \sl-302 \par\b \f20 \fs21
\cf0 {\b0 karunia-Nya,}{\b0
sehingga}{\b0
penulis}{\b0
dapat}{\b0
me
nyelesaikan}{\b0 skripsi}{\b0
ini}{\b0 dengan}{\b0
judul }
\par}{\phpg\posx2265\pvpg\posy3730\absw8441\absh10046 \sl-307 \par\b \f20 \fs21
\cf0 "Pengaruh Karakteristik Perusahaan Terhadap Pengungkapan{\i Corporate
}
\par}{\phpg\posx2265\pvpg\posy3730\absw8441\absh10046 \sl-302 \par\b \f20 \fs21
\cf0 {\i Social}{\i Responsibility} (CSR)"{\b0 .}{\b0 Penulisan}{\b0 skripsi}
{\b0 ini}{\b0 dimaksudkan}{\b0 untuk}{\b0 memenuhi }
\par}{\phpg\posx2265\pvpg\posy3730\absw8441\absh10046 \sl-304 \par\b \f20 \fs21
\cf0 {\b0 sebagian}{\b0 dari}{\b0 persyaratan}{\b0 untuk}{\b0 menyelesaikan}
{\b0 studi}{\b0 sarjana}{\b0 S-1}{\b0 Fakultas}{\b0 Ekonomi }
\par}{\phpg\posx2265\pvpg\posy3730\absw8441\absh10046 \sl-302 \par\b \f20 \fs21
\cf0 {\b0 Jurusan}{\b0 Akuntansi}{\b0 Universitas}{\b0 Diponegoro}{\b0 Semar
ang. }
\par}{\phpg\posx2265\pvpg\posy3730\absw8441\absh10046 \sl-304 \par\b \f20 \fs21
\cf0 \fi720 {\b0 Penulis}{\b0 menyadari}{\b0 bahwa}{\b0 skripsi}{\b0 ini
}{\b0 tidak}{\b0 mungkin}{\b0 terselesaikan}{\b0 dengan }
\par}{\phpg\posx2265\pvpg\posy3730\absw8441\absh10046 \sl-304 \par\b \f20 \fs21
\cf0 {\b0 baik}{\b0 tanpa}{\b0 adanya}{\b0 dukungan,}{\b0 bimbingan,}{\b
0 bantuan,}{\b0 serta}{\b0 doa}{\b0 dari}{\b0 berbagai}{\b0 pihak }
\par}{\phpg\posx2265\pvpg\posy3730\absw8441\absh10046 \sl-304 \par\b \f20 \fs21
\cf0 {\b0 selama}{\b0 penyusunan}{\b0 skripsi}{\b0 ini.}{\b0 Oleh}{\b0
karena}{\b0 itu,}{\b0 dalam}{\b0 kesempatan}{\b0 ini}{\b0 penulis }
\par}{\phpg\posx2265\pvpg\posy3730\absw8441\absh10046 \sl-302 \par\b \f20 \fs21
\cf0 {\b0 dengan}{\b0 ketulusan}{\b0 hati}{\b0 mengucapkan}{\b0 terima}{\b0
kasih}{\b0 yang}{\b0 sedalam-dalamnya}{\b0 kepada: }
\par}{\phpg\posx2265\pvpg\posy3730\absw8441\absh10046 \sl-304 \par\b \f20 \fs21
\cf0 {\b0 1.}{\b0
Bapak}{\b0 Drs.}{\b0 H.}{\b0 Mohamad}{\b0 Nasir,}{\

b0 M.si.,}{\b0 Akt,}{\b0 Ph.D,}{\b0 selaku}{\b0 Dekan}{\b0 Fakultas


}
\par}{\phpg\posx2265\pvpg\posy3730\absw8441\absh10046 \sl-304 \par\b \f20 \fs21
\cf0 \fi360 {\b0 Ekonomi}{\b0 Universitas}{\b0 Diponegoro. }
\par}{\phpg\posx2265\pvpg\posy3730\absw8441\absh10046 \sl-304 \par\b \f20 \fs21
\cf0 {\b0 2.}{\b0
Bapak}{\b0 Shiddiq}{\b0 Nur}{\b0 Rahardjo,}{\b0 SE.,}{\
b0 M.Si.,}{\b0 Akt.,}{\b0 selaku}{\b0 dosen}{\b0 pembimbing}{\b0 yang }
\par}{\phpg\posx2265\pvpg\posy3730\absw8441\absh10046 \sl-302 \par\b \f20 \fs21
\cf0 \fi360 {\b0 telah}{\b0 membimbing}{\b0 penulis}{\b0 untuk}{\b0 meny
elesaikan}{\b0 skripsi}{\b0 ini}{\b0 dengan}{\b0 penuh }
\par}{\phpg\posx2265\pvpg\posy3730\absw8441\absh10046 \sl-304 \par\b \f20 \fs21
\cf0 \fi360 {\b0 kesabaran,}{\b0 dan}{\b0 menjadikan}{\b0 motivator,}{\b0 se
rta}{\b0 inspirator}{\b0 bagi}{\b0 penulis. }
\par}{\phpg\posx2265\pvpg\posy3730\absw8441\absh10046 \sl-304 \par\b \f20 \fs21
\cf0 {\b0 3.}{\b0
Bapak}{\b0 Drs.}{\b0 H.}{\b0 Sudarno,}{\b0 SE.,}{\b0 M
.Si.,}{\b0 Akt.,}{\b0 Ph.D,}{\b0 selaku}{\b0 Ketua}{\b0 Jurusan}{\b0 Akunt
ansi }
\par}{\phpg\posx2265\pvpg\posy3730\absw8441\absh10046 \sl-304 \par\b \f20 \fs21
\cf0 \fi360 {\b0 Reguler}{\b0 II. }\par
}
\sect\sectd\pard\plain
\pgwsxn11904\pghsxn16833
{\phpg\posx2265\pvpg\posy2488\absw8269\absh11147 \f20 \fs22 \cf0 \f20 \fs22 \cf0
4. Bapak Dr. H. Abdul Rohman, SE, M.si., Akt., selaku Dosen Wali.
\par}{\phpg\posx2265\pvpg\posy2488\absw8269\absh11147 \sl-304 \par\f20 \fs22 \cf
0 5. Bapak dan Ibu Dosen serta seluruh Staf Pengajar Fakultas Ekonomi Universi
tas
\par}{\phpg\posx2265\pvpg\posy2488\absw8269\absh11147 \sl-304 \par\f20 \fs22 \cf
0 \fi360 Diponegoro Semarang yang telah memberikan bekal ilmu yang
sangat
\par}{\phpg\posx2265\pvpg\posy2488\absw8269\absh11147 \sl-304 \par\f20 \fs22 \cf
0 \fi360 bermanfaat bagi penulis.
\par}{\phpg\posx2265\pvpg\posy2488\absw8269\absh11147 \sl-302 \par\f20 \fs22 \cf
0 6. Kedua orang tua (Bapak H. Kartanto, SE dan Ibu Hj. Sri Nuningsih, SKp.) y
ang
\par}{\phpg\posx2265\pvpg\posy2488\absw8269\absh11147 \sl-304 \par\f20 \fs22 \cf
0 \fi360 selalu mendoakan, memberikan dukungan agar lebih bersemanga
t dalam
\par}{\phpg\posx2265\pvpg\posy2488\absw8269\absh11147 \sl-304 \par\f20 \fs22 \cf
0 \fi360 menyelesaikan program studi strata satu dan motivasi baik moril
maupun
\par}{\phpg\posx2265\pvpg\posy2488\absw8269\absh11147 \sl-304 \par\f20 \fs22 \cf
0 \fi360 materiil yang tak pernah putus. Semoga penulis selalu dapat memberikan
yang
\par}{\phpg\posx2265\pvpg\posy2488\absw8269\absh11147 \sl-302 \par\f20 \fs22 \cf
0 \fi360 terbaik dan menjadi anak yang berbakti.
\par}{\phpg\posx2265\pvpg\posy2488\absw8269\absh11147 \sl-304 \par\f20 \fs22 \cf
0 7. Istri (Karsini) dan Anak (Anissa Zuli Rindhani) yang selalu mend
oakan dan
\par}{\phpg\posx2265\pvpg\posy2488\absw8269\absh11147 \sl-304 \par\f20 \fs22 \cf
0 \fi360 memberikan dukungan agar lebih bersemangat dalam menyelesaikan skripsi
ini
\par}{\phpg\posx2265\pvpg\posy2488\absw8269\absh11147 \sl-304 \par\f20 \fs22 \cf
0 \fi360 dengan baik.
\par}{\phpg\posx2265\pvpg\posy2488\absw8269\absh11147 \sl-302 \par\f20 \fs22 \cf
0 8. Adik-adikku (Nirwan dan Dita) atas dukungan dan doanya. Kakak be
rharap
\par}{\phpg\posx2265\pvpg\posy2488\absw8269\absh11147 \sl-304 \par\f20 \fs22 \cf
0 \fi360 kepada kalian berdua agar kedepannya, bisa melampaui inde
ks prestasi

\par}{\phpg\posx2265\pvpg\posy2488\absw8269\absh11147 \sl-304 \par\f20 \fs22 \cf


0 \fi360 kumulatif kakak dengan giat belajar dan selalu berdoa.
\par}{\phpg\posx2265\pvpg\posy2488\absw8269\absh11147 \sl-304 \par\f20 \fs22 \cf
0 9. Mertua (Bapak Sukarto (Alm.) dan Mak Tik), Nenek, Pak dhe, Bu dhe, Pak le
k,
\par}{\phpg\posx2265\pvpg\posy2488\absw8269\absh11147 \sl-302 \par\f20 \fs22 \cf
0 \fi360 Bu lek, serta Sudara sepupu, terima kasih atas dukungan dan doanya.
\par}{\phpg\posx2265\pvpg\posy2488\absw8269\absh11147 \sl-304 \par\f20 \fs22 \cf
0 10. Sahabat-sahabatku dari Akuntansi Reguler II (Rifki, Wika, Andiyani,
Adi,
\par}{\phpg\posx2265\pvpg\posy2488\absw8269\absh11147 \sl-304 \par\f20 \fs22 \cf
0 \fi360 Adit, Siti, Indhi, Dion, Egi, Jo, Zizah, Gema, Dhema, Arief,
Abie, Dwi, dan
\par}{\phpg\posx2265\pvpg\posy2488\absw8269\absh11147 \sl-304 \par\f20 \fs22 \cf
0 \fi360 lain-lain), Manajemen Reg. II, IESP Reg. II, Manajemen Reg. I, dan IESP
Reg.
\par}{\phpg\posx2265\pvpg\posy2488\absw8269\absh11147 \sl-302 \par\f20 \fs22 \cf
0 \fi360 I atas dukungan dan doanya. \par
}
\sect\sectd\pard\plain
\pgwsxn11904\pghsxn16833
{\phpg\posx2265\pvpg\posy2488\absw8327\absh7319 \f20 \fs21 \cf0 \f20 \fs21 \cf0
11. Temen-temen MPM FE, BEM FE, dan seluruh HMJ FE Universitas
\par}{\phpg\posx2265\pvpg\posy2488\absw8327\absh7319 \sl-304 \par\f20 \fs21 \cf0
\fi360 Diponegoro, terima kasih atas dukungan dan doanya.
\par}{\phpg\posx2265\pvpg\posy2488\absw8327\absh7319 \sl-304 \par\f20 \fs21 \cf0
12. DPL KKN dan Teman-teman KKN Desa Honggosoco Jekulo, Kab. Kudus
\par}{\phpg\posx2265\pvpg\posy2488\absw8327\absh7319 \sl-304 \par\f20 \fs21 \cf0
\fi360 (Dyta, Ramos, Mikhail, Arsi, Putri, Cahyo, Presti, dan Galang),
serta seluruh
\par}{\phpg\posx2265\pvpg\posy2488\absw8327\absh7319 \sl-302 \par\f20 \fs21 \cf0
\fi360 Desa di Kec. Jekulo, Kab. Kudus (Rosi, Kurnia, Willy, dan lain-lain).
\par}{\phpg\posx2265\pvpg\posy2488\absw8327\absh7319 \sl-304 \par\f20 \fs21 \cf0
13. Seluruh karyawan FE Universitas Diponegoro yang telah membantu dala
m
\par}{\phpg\posx2265\pvpg\posy2488\absw8327\absh7319 \sl-304 \par\f20 \fs21 \cf0
\fi360 proses kegiatan perkuliahan.
\par}{\phpg\posx2265\pvpg\posy2488\absw8327\absh7319 \sl-304 \par\f20 \fs21 \cf0
14. Semua pihak Semua pihak yang telah membantu dalam proses penulisan skripsi
\par}{\phpg\posx2265\pvpg\posy2488\absw8327\absh7319 \sl-302 \par\f20 \fs21 \cf0
\fi360 ini yang tidak bisa penulis sebutkan satu per satu.
\par}{\phpg\posx2265\pvpg\posy2488\absw8327\absh7319 \sl-304 \par\f20 \fs21 \cf0
\fi422 Penulis menyadari bahwa skripsi ini masih jauh dari kesempurnaan dan mas
ih
\par}{\phpg\posx2265\pvpg\posy2488\absw8327\absh7319 \sl-304 \par\f20 \fs21 \cf0
banyak kekurangan dalam penyusunan skripsi ini. Oleh karena itu, segal
a saran
\par}{\phpg\posx2265\pvpg\posy2488\absw8327\absh7319 \sl-304 \par\f20 \fs21 \cf0
dan kritik demi kesempurnaan skripsi ini akan diterima penulis dengan
senang
\par}{\phpg\posx2265\pvpg\posy2488\absw8327\absh7319 \sl-302 \par\f20 \fs21 \cf0
hati.
Penulis berharap skripsi ini dapat berguna bagi pembacanya.
\par}{\phpg\posx2265\pvpg\posy2488\absw8327\absh7319 \sl-307 \par\f20 \fs21 \cf0
{\b Wassalamu'alaikum}{\b Wr.}{\b Wb. }\par
}
{\phpg\posx7430\pvpg\posy11617\absw2323\absh740 \f20 \fs21 \cf0 \f20 \fs21 \cf0
Semarang, 9 Mei 2011
\par}{\phpg\posx7430\pvpg\posy11617\absw2323\absh740 \sl-302 \par\f20 \fs21 \cf0
\fi739 Penulis \par

}
{\phpg\posx7708\pvpg\posy13441\absw1668\absh196 \f20 \fs21 \cf0 \f20 \fs21 \cf0
Eka Nanda Putra \par
}
\sect\sectd\pard\plain
\pgwsxn11904\pghsxn16833
{\phpg\posx5438\pvpg\posy2489\absw1648\absh223 \b \f20 \fs25 \cf0 \b \f20 \fs25
\cf0 DAFTAR ISI \par
}
{\phpg\posx9230\pvpg\posy3672\absw1071\absh192 \b \f20 \fs21 \cf0 \b \f20 \fs21
\cf0 Halaman \par
}
{\phpg\posx2265\pvpg\posy4143\absw7376\absh2296 \b \f20 \fs21 \cf0 \b \f20 \fs21
\cf0 HALAMAN JUDUL ............................................................
.......................
\par}{\phpg\posx2265\pvpg\posy4143\absw7376\absh2296 \sl-232 \par\b \f20 \fs21 \
cf0 HALAMAN PERSETUJUAN ........................................................
............
\par}{\phpg\posx2265\pvpg\posy4143\absw7376\absh2296 \sl-235 \par\b \f20 \fs21 \
cf0 HALAMAN PENGESAHAN KELULUSAN UJIAN................................
\par}{\phpg\posx2265\pvpg\posy4143\absw7376\absh2296 \sl-232 \par\b \f20 \fs21 \
cf0 MOTO DAN PERSEMBAHAN........................................................
.........
\par}{\phpg\posx2265\pvpg\posy4143\absw7376\absh2296 \sl-235 \par\b \f20 \fs21 \
cf0 PERNYATAAN ORISINALITAS SKRIPSI ............................................
..
\par}{\phpg\posx2265\pvpg\posy4143\absw7376\absh2296 \sl-232 \par\b \f20 \fs21 \
cf0 ABSTRAK.....................................................................
.............................. \par
}
{\phpg\posx10003\pvpg\posy4143\absw308\absh2296 \b \f20 \fs21 \cf0 \fi134 \b \f2
0 \fs21 \cf0 i
\par}{\phpg\posx10003\pvpg\posy4143\absw308\absh2296 \sl-232 \par\b \f20 \fs21 \
cf0 \fi67 ii
\par}{\phpg\posx10003\pvpg\posy4143\absw308\absh2296 \sl-235 \par\b \f20 \fs21 \
cf0 iii
\par}{\phpg\posx10003\pvpg\posy4143\absw308\absh2296 \sl-232 \par\b \f20 \fs21 \
cf0 iv
\par}{\phpg\posx10003\pvpg\posy4143\absw308\absh2296 \sl-235 \par\b \f20 \fs21 \
cf0 \fi81 v
\par}{\phpg\posx10003\pvpg\posy4143\absw308\absh2296 \sl-232 \par\b \f20 \fs21 \
cf0 vi \par
}
{\phpg\posx2265\pvpg\posy6951\absw7938\absh2296 \b\i \f20 \fs21 \cf0 \b\i \f20 \
fs21 \cf0 ABSTRACT{\i0 .........................................................
.........................................}{\i0
vii }
\par}{\phpg\posx2265\pvpg\posy6951\absw7938\absh2296 \sl-232 \par\b\i \f20 \fs21
\cf0 {\i0 KATA}{\i0 PENGANTAR}{\i0 ...........................................
.......................................}{\i0
viii }
\par}{\phpg\posx2265\pvpg\posy6951\absw7938\absh2296 \sl-235 \par\b\i \f20 \fs21
\cf0 {\i0 DAFTAR}{\i0 ISI}{\i0 ..............................................
.................................................}{\i0
xi }
\par}{\phpg\posx2265\pvpg\posy6951\absw7938\absh2296 \sl-232 \par\b\i \f20 \fs21
\cf0 {\i0 DAFTAR}{\i0 TABEL...................................................
.....................................}{\i0
xvi }
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cf0 {\b0 \fs21 Perbandingan}{\b0 \fs21 Penelitian}{\b0 \fs21 Terdahulu}{\b0 \f
s21
.........................................}{\b0 \fs21
37 }
\par}{\phpg\posx3542\pvpg\posy3682\absw6885\absh5233 \sl-232 \par\b \f20 \fs19 \
cf0 {\b0 \fs21 Proses}{\b0 \fs21 Seleksi}{\b0 \fs21 Sampel}{\b0 \fs21 Penelit
ian}{\b0 \fs21
............................................}{\b0 \fs21
61 }
\par}{\phpg\posx3542\pvpg\posy3682\absw6885\absh5233 \sl-235 \par\b \f20 \fs19 \
cf0 {\b0 \fs21 Hasil}{\b0 \fs21 Analisis}{\b0 \fs21 CSRI}{\b0 \fs21
.......
.........................................................}{\b0 \fs21
62 }
\par}{\phpg\posx3542\pvpg\posy3682\absw6885\absh5233 \sl-232 \par\b \f20 \fs19 \
cf0 {\b0 \fs21 Statistik}{\b0 \fs21 Deskriptif}{\b0 \fs21 ...................
...............................................}{\b0 \fs21
65 }
\par}{\phpg\posx3542\pvpg\posy3682\absw6885\absh5233 \sl-235 \par\b \f20 \fs19 \
cf0 {\b0 \fs21 Statistik}{\b0 \fs21 Deskriptif-}{\b0\i \fs21 Dummy}{\b0\i \fs21
Variable}{\b0 \fs21
......................................}{\b0 \fs21
65 }
\par}{\phpg\posx3542\pvpg\posy3682\absw6885\absh5233 \sl-232 \par\b \f20 \fs19 \
cf0 {\b0 \fs21 Hasil}{\b0 \fs21 Uji}{\b0 \fs21 Kolmogorov-Smirnov}{\b0 \fs21
..............................................}{\b0 \fs21
70 }
\par}{\phpg\posx3542\pvpg\posy3682\absw6885\absh5233 \sl-235 \par\b \f20 \fs19 \
cf0 {\b0 \fs21 Hasil}{\b0 \fs21 Uji}{\b0 \fs21 Multikolinearitas}{\b0 \fs21
......................................................}{\b0 \fs21
71 }
\par}{\phpg\posx3542\pvpg\posy3682\absw6885\absh5233 \sl-232 \par\b \f20 \fs19 \
cf0 {\b0 \fs21 Hasil}{\b0 \fs21 Uji}{\b0 \fs21 Autokorelasi-Durbin-Watson}{\b0
\fs21 Test}{\b0 \fs21 ............................}{\b0 \fs21
72 }
\par}{\phpg\posx3542\pvpg\posy3682\absw6885\absh5233 \sl-235 \par\b \f20 \fs19 \
cf0 {\b0 \fs21 Hasil}{\b0 \fs21 Uji}{\b0 \fs21 Autokorelasi-Run}{\b0 \fs21 Te
st}{\b0 \fs21 .............................................}{\b0 \fs21
73 }
\par}{\phpg\posx3542\pvpg\posy3682\absw6885\absh5233 \sl-232 \par\b \f20 \fs19 \
cf0 {\b0 \fs21 Hasil}{\b0 \fs21 Uji}{\b0 \fs21 Park}{\b0 \fs21
............
.............................................................}{\b0 \fs21
75 }\par
}
{\phpg\posx2265\pvpg\posy4134\absw1000\absh196 \f20 \fs21 \cf0 \f20 \fs21 \cf0 T
abel 2.1 \par
}
{\phpg\posx2265\pvpg\posy5070\absw1000\absh3984 \f20 \fs21 \cf0 \f20 \fs21 \cf0

Tabel 2.2
\par}{\phpg\posx2265\pvpg\posy5070\absw1000\absh3984 \sl-232 \par\f20 \fs21 \cf0
Tabel 4.1
\par}{\phpg\posx2265\pvpg\posy5070\absw1000\absh3984 \sl-235 \par\f20 \fs21 \cf0
Tabel 4.2
\par}{\phpg\posx2265\pvpg\posy5070\absw1000\absh3984 \sl-232 \par\f20 \fs21 \cf0
Tabel 4.3
\par}{\phpg\posx2265\pvpg\posy5070\absw1000\absh3984 \sl-235 \par\f20 \fs21 \cf0
Tabel 4.4
\par}{\phpg\posx2265\pvpg\posy5070\absw1000\absh3984 \sl-232 \par\f20 \fs21 \cf0
Tabel 4.5
\par}{\phpg\posx2265\pvpg\posy5070\absw1000\absh3984 \sl-235 \par\f20 \fs21 \cf0
Tabel 4.6
\par}{\phpg\posx2265\pvpg\posy5070\absw1000\absh3984 \sl-232 \par\f20 \fs21 \cf0
Tabel 4.7
\par}{\phpg\posx2265\pvpg\posy5070\absw1000\absh3984 \sl-235 \par\f20 \fs21 \cf0
Tabel 4.8
\par}{\phpg\posx2265\pvpg\posy5070\absw1000\absh3984 \sl-232 \par\f20 \fs21 \cf0
Tabel 4.9 \par
}
{\phpg\posx2265\pvpg\posy9750\absw8125\absh1457 \f20 \fs21 \cf0 \f20 \fs21 \cf0
Tabel 4.10
Hasil Uji Koefisien Determinasi ................................
..............
76
\par}{\phpg\posx2265\pvpg\posy9750\absw8125\absh1457 \sl-232 \par\f20 \fs21 \cf0
Tabel 4.11
Hasil Uji Statistik F (F-test) ...............................
.....................
77
\par}{\phpg\posx2265\pvpg\posy9750\absw8125\absh1457 \sl-235 \par\f20 \fs21 \cf0
Tabel 4.12
Hasil Uji Regresi Linier Berganda ............................
..............
78
\par}{\phpg\posx2265\pvpg\posy9750\absw8125\absh1457 \sl-232 \par\f20 \fs21 \cf0
Tabel 4.13
Ringkasan Hasil Penelitian ....................................
..................
90 \par
}
\sect\sectd\pard\plain
\pgwsxn11904\pghsxn16833
{\phpg\posx4987\pvpg\posy2489\absw2608\absh223 \b \f20 \fs25 \cf0 \b \f20 \fs25
\cf0 DAFTAR GAMBAR \par
}
{\phpg\posx2265\pvpg\posy3682\absw8013\absh1864 \b \f20 \fs19 \cf0 \fi7007 \b \f
20 \fs19 \cf0 Halaman
\par}{\phpg\posx2265\pvpg\posy3682\absw8013\absh1864 \sl-237 \par\b \f20 \fs19 \
cf0 {\b0 \fs21 Gambar}{\b0 \fs21 2.1}{\b0 \fs21
Skema}{\b0 \fs21 Kerangka}{
\b0 \fs21 Pemikiran......................................................}{\b0
\fs21
40 }
\par}{\phpg\posx2265\pvpg\posy3682\absw8013\absh1864 \sl-232 \par\b \f20 \fs19 \
cf0 {\b0 \fs21 Gambar}{\b0 \fs21 4.1}{\b0 \fs21
Grafik}{\b0 \fs21 Histogram
}{\b0 \fs21 ..................................................................
..}{\b0 \fs21
69 }
\par}{\phpg\posx2265\pvpg\posy3682\absw8013\absh1864 \sl-235 \par\b \f20 \fs19 \
cf0 {\b0 \fs21 Gambar}{\b0 \fs21 4.2}{\b0 \fs21
Grafik}{\b0 \fs21 Normal}{\
b0 \fs21 P-P}{\b0 \fs21 Plot}{\b0 \fs21 of}{\b0 \fs21 Regression}{\b0 \fs21
Standardized }
\par}{\phpg\posx2265\pvpg\posy3682\absw8013\absh1864 \sl-232 \par\b \f20 \fs19 \
cf0 \fi1262 {\b0 \fs21 Residual}{\b0 \fs21 ...................................
...............................................}{\b0 \fs21
69 }\par
}
\sect\sectd\pard\plain
\pgwsxn11904\pghsxn16833
{\phpg\posx4857\pvpg\posy2489\absw2863\absh223 \b \f20 \fs25 \cf0 \b \f20 \fs25
\cf0 DAFTAR LAMPIRAN \par

}
{\phpg\posx2265\pvpg\posy3682\absw8116\absh2706 \b \f20 \fs19 \cf0 \fi7108 \b \f
20 \fs19 \cf0 Halaman
\par}{\phpg\posx2265\pvpg\posy3682\absw8116\absh2706 \sl-237 \par\b \f20 \fs19 \
cf0 {\b0 \fs21 LAMPIRAN}{\b0 \fs21 A:}{\b0 \fs21
Daftar}{\b0 \fs21 Katego
ri}{\b0 \fs21 Pengungkapan}{\b0 \fs21 CSR}{\b0 \fs21 .......................
.......}{\b0 \fs21
102 }
\par}{\phpg\posx2265\pvpg\posy3682\absw8116\absh2706 \sl-232 \par\b \f20 \fs19 \
cf0 {\b0 \fs21 LAMPIRAN}{\b0 \fs21 B:}{\b0 \fs21
Daftar}{\b0 \fs21 Perus
ahaan}{\b0 \fs21 Sampel}{\b0 \fs21
.........................................
....}{\b0 \fs21
103 }
\par}{\phpg\posx2265\pvpg\posy3682\absw8116\absh2706 \sl-235 \par\b \f20 \fs19 \
cf0 {\b0 \fs21 LAMPIRAN}{\b0 \fs21 C:}{\b0 \fs21
Daftar}{\b0 \fs21 Pengu
ngkapan}{\b0 \fs21 Corporate}{\b0 \fs21 Sosial}{\b0 \fs21 Responsibility }
\par}{\phpg\posx2265\pvpg\posy3682\absw8116\absh2706 \sl-232 \par\b \f20 \fs19 \
cf0 \fi1843 {\b0 \fs21 Tahun}{\b0 \fs21 2008}{\b0 \fs21 dan}{\b0 \fs21 2009}{
\b0 \fs21 .....................................................}{\b0 \fs21
106 }
\par}{\phpg\posx2265\pvpg\posy3682\absw8116\absh2706 \sl-235 \par\b \f20 \fs19 \
cf0 {\b0 \fs21 LAMPIRAN}{\b0 \fs21 D:}{\b0 \fs21
Data}{\b0 \fs21 Peneliti
an}{\b0 \fs21 ...............................................................}
{\b0 \fs21
112 }
\par}{\phpg\posx2265\pvpg\posy3682\absw8116\absh2706 \sl-232 \par\b \f20 \fs19 \
cf0 {\b0 \fs21 LAMPIRAN}{\b0 \fs21 E:}{\b0 \fs21
Hasil}{\b0 \fs21 Pengol
ahan}{\b0 \fs21 Data}{\b0 \fs21 Dengan}{\b0 \fs21 SPSS}{\b0 \fs21 16}{\b0 \f
s21 ........................}{\b0 \fs21
117 }\par
}
\sect\sectd\pard\plain
\pgwsxn11904\pghsxn16833
{\phpg\posx5145\pvpg\posy2489\absw2265\absh785 \b \f20 \fs25 \cf0 \fi710 \b \f20
\fs25 \cf0 BAB I
\par}{\phpg\posx5145\pvpg\posy2489\absw2265\absh785 \sl-311 \par\b \f20 \fs25 \c
f0 PENDAHULUAN \par
}
{\phpg\posx2265\pvpg\posy4373\absw8481\absh9173 \b \f20 \fs21 \cf0 \b \f20 \fs21
\cf0 1.1 Latar Belakang
\par}{\phpg\posx2265\pvpg\posy4373\absw8481\absh9173 \sl-309 \par\b \f20 \fs21 \
cf0 \fi840 {\b0 Topik}{\b0 dari}{\b0 tanggung}{\b0 jawab}{\b0 sosial}{\b0 p
erusahaan}{\b0 yang}{\b0 disebut}{\b0 dengan}{\b0 istilah }
\par}{\phpg\posx2265\pvpg\posy4373\absw8481\absh9173 \sl-312 \par\b \f20 \fs21 \
cf0 {\b0\i Corporate}{\b0\i
Social}{\b0\i
Responsibility}{\b0
(CSR)}
{\b0
merupakan}{\b0
sebuah}{\b0
gagasan}{\b0
yang }
\par}{\phpg\posx2265\pvpg\posy4373\absw8481\absh9173 \sl-312 \par\b \f20 \fs21 \
cf0 {\b0 menjadikan}{\b0 perusahaan}{\b0 tidak}{\b0 lagi}{\b0 dihadapkan}{\b
0 pada}{\b0 tanggung}{\b0 jawab}{\b0 yang}{\b0 berpijak }
\par}{\phpg\posx2265\pvpg\posy4373\absw8481\absh9173 \sl-311 \par\b \f20 \fs21 \
cf0 {\b0 pada}{\b0\i single}{\b0\i bottom}{\b0\i line}{\b0 ,}{\b0 yaitu}{\b0
nilai}{\b0 perusahaan}{\b0 (}{\b0\i corporate}{\b0\i value}{\b0 )}{\b0 yan
g}{\b0 direfleksikan }
\par}{\phpg\posx2265\pvpg\posy4373\absw8481\absh9173 \sl-311 \par\b \f20 \fs21 \
cf0 {\b0 dalam}{\b0 kondisi}{\b0 keuangannya}{\b0 (}{\b0\i financial}{\b0 )}{
\b0 saja.}{\b0 Namun,}{\b0 tanggung}{\b0 jawab}{\b0 perusahaan }
\par}{\phpg\posx2265\pvpg\posy4373\absw8481\absh9173 \sl-312 \par\b \f20 \fs21 \
cf0 {\b0 harus}{\b0 berpijak}{\b0 pada}{\b0\i triple}{\b0\i bottom}{\b0\
i lines}{\b0 yaitu}{\b0 juga}{\b0 memperhatikan}{\b0 masalah}{\b0 sos
ial }
\par}{\phpg\posx2265\pvpg\posy4373\absw8481\absh9173 \sl-312 \par\b \f20 \fs21 \
cf0 {\b0 dan}{\b0 lingkungan}{\b0 (Daniri,}{\b0 2008}{\b0 dalam}{\b0 Nurkhi
n,}{\b0 2009).}{\b0 Korporasi}{\b0 bukan}{\b0 lagi}{\b0 sebagai }
\par}{\phpg\posx2265\pvpg\posy4373\absw8481\absh9173 \sl-311 \par\b \f20 \fs21 \

cf0 {\b0 sebuah}{\b0 entitas}{\b0 bisnis}{\b0 yang}{\b0 hanya}{\b0 mementin


gkan}{\b0 pencapaian}{\b0 kinerja}{\b0 keuangan}{\b0 saja }
\par}{\phpg\posx2265\pvpg\posy4373\absw8481\absh9173 \sl-311 \par\b \f20 \fs21 \
cf0 {\b0 dengan}{\b0 memasimalkan}{\b0 laba}{\b0 usahanya}{\b0 di}{\b0
tempat}{\b0 lingkungan}{\b0 sekitar}{\b0 perusahaan, }
\par}{\phpg\posx2265\pvpg\posy4373\absw8481\absh9173 \sl-312 \par\b \f20 \fs21 \
cf0 {\b0 melainkan}{\b0 sebuah}{\b0 entitas}{\b0 usaha}{\b0
yang}{\b0
wajib}{\b0 memperhatikan}{\b0 dan}{\b0 bertanggung }
\par}{\phpg\posx2265\pvpg\posy4373\absw8481\absh9173 \sl-312 \par\b \f20 \fs21 \
cf0 {\b0 jawab}{\b0
atas}{\b0
kegiatan}{\b0
operasi}{\b0 perusahaan}{
\b0
yang}{\b0
memberikan}{\b0
dampak}{\b0
langsung }
\par}{\phpg\posx2265\pvpg\posy4373\absw8481\absh9173 \sl-311 \par\b \f20 \fs21 \
cf0 {\b0 terhadap}{\b0 lingkungan}{\b0 sekitarnya. }
\par}{\phpg\posx2265\pvpg\posy4373\absw8481\absh9173 \sl-312 \par\b \f20 \fs21 \
cf0 \fi840 {\b0 Seluruh}{\b0 perusahaan}{\b0 berbagai}{\b0 sektor}{\b0 b
isnis}{\b0 di}{\b0 Indonesia}{\b0 sebagian}{\b0 besar }
\par}{\phpg\posx2265\pvpg\posy4373\absw8481\absh9173 \sl-312 \par\b \f20 \fs21 \
cf0 {\b0 mengklaim}{\b0 bahwa}{\b0 perusahaan}{\b0 mereka}{\b0 telah}{\b
0 melaksanakan}{\b0 kewajiban}{\b0 sosialnya }
\par}{\phpg\posx2265\pvpg\posy4373\absw8481\absh9173 \sl-312 \par\b \f20 \fs21 \
cf0 {\b0 terhadap}{\b0
lingkungan}{\b0
sekitar}{\b0
perusahaan.}{\b0
Pengungkapan}{\b0\i
Corporate}{\b0\i
Social }
\par}{\phpg\posx2265\pvpg\posy4373\absw8481\absh9173 \sl-311 \par\b \f20 \fs21 \
cf0 {\b0\i Responsibility}{\b0 (CSR)}{\b0 yang}{\b0 dilakukan}{\b0 sebag
ian}{\b0 besar}{\b0 perusahaan}{\b0 di}{\b0 Indonesia }\par
}
\sect\sectd\pard\plain
\pgwsxn11904\pghsxn16833
{\phpg\posx2265\pvpg\posy2492\absw8408\absh10304 \f20 \fs22 \cf0 \f20 \fs22 \cf0
merupakan
motivasi
untuk
meningkatkan
kepercayaaan
publik
ter
hadap
\par}{\phpg\posx2265\pvpg\posy2492\absw8408\absh10304 \sl-312 \par\f20 \fs22 \cf
0 pencapaian usaha perbaikan terhadap lingkungan sekitar perusahaan. Selain usah
a
\par}{\phpg\posx2265\pvpg\posy2492\absw8408\absh10304 \sl-312 \par\f20 \fs22 \cf
0 perbaikan terhadap lingkungan, perusahaan juga berpartisipasi didalam pengabdi
an
\par}{\phpg\posx2265\pvpg\posy2492\absw8408\absh10304 \sl-311 \par\f20 \fs22 \cf
0 masyarakat, seperti memberi lapangan pekerjaan kepada masyarakat
sekitar
\par}{\phpg\posx2265\pvpg\posy2492\absw8408\absh10304 \sl-312 \par\f20 \fs22 \cf
0 perusahaan, perbaikan tingkat pendidikan masyarakat, pelayanan kesehatan
, dan
\par}{\phpg\posx2265\pvpg\posy2492\absw8408\absh10304 \sl-312 \par\f20 \fs22 \cf
0 sebagainya.
\par}{\phpg\posx2265\pvpg\posy2492\absw8408\absh10304 \sl-311 \par\f20 \fs22 \cf
0 \fi840 Seluruh perusahaan di Indonesia semakin dituntut untuk memberika
n
\par}{\phpg\posx2265\pvpg\posy2492\absw8408\absh10304 \sl-312 \par\f20 \fs22 \cf
0 informasi yang transparan atas aktivitas sosialnya, sehingga pen
gungkapan
\par}{\phpg\posx2265\pvpg\posy2492\absw8408\absh10304 \sl-312 \par\f20 \fs22 \cf
0 terhadap{\i Corporate}{\i Social}{\i Responsibility} (CSR) diperlukan
peran dari akuntansi
\par}{\phpg\posx2265\pvpg\posy2492\absw8408\absh10304 \sl-312 \par\f20 \fs22 \cf
0 pertanggungjawaban sosial (Anggraini, 2006). Akuntansi pertanggungjawaba
n
\par}{\phpg\posx2265\pvpg\posy2492\absw8408\absh10304 \sl-311 \par\f20 \fs22 \cf
0 sosial berperan menjalankan fungsinya sebagai bahasa bisnis yang mengakomodasi

\par}{\phpg\posx2265\pvpg\posy2492\absw8408\absh10304 \sl-311 \par\f20 \fs22 \cf


0 masalah-masalah sosial yang dihadapi oleh perusahaan, sehingga pos-pos
biaya
\par}{\phpg\posx2265\pvpg\posy2492\absw8408\absh10304 \sl-312 \par\f20 \fs22 \cf
0 sosial yang dikeluarkan kepada masyarakat dapat menunjang operasional
dan
\par}{\phpg\posx2265\pvpg\posy2492\absw8408\absh10304 \sl-312 \par\f20 \fs22 \cf
0 pencapaian
tujuan
jangka
panjang
perusahaan
(Utomo,
2000).
Dalam
\par}{\phpg\posx2265\pvpg\posy2492\absw8408\absh10304 \sl-312 \par\f20 \fs22 \cf
0 mengakomodasi masalah sosial yang dihadapi oleh perusahaan, diperlukann
ya
\par}{\phpg\posx2265\pvpg\posy2492\absw8408\absh10304 \sl-311 \par\f20 \fs22 \cf
0 informasi yang lengkap mengenai dampak lingkungan sosial yang ditimbulkan oleh
\par}{\phpg\posx2265\pvpg\posy2492\absw8408\absh10304 \sl-312 \par\f20 \fs22 \cf
0 aktivitas entitas bisnis sehingga dapat
menjadi bahan pertimban
gan bagi
\par}{\phpg\posx2265\pvpg\posy2492\absw8408\absh10304 \sl-311 \par\f20 \fs22 \cf
0 perusahaan untuk mendeteksi secara langsung stabilitas lingkungan sosia
l dan
\par}{\phpg\posx2265\pvpg\posy2492\absw8408\absh10304 \sl-312 \par\f20 \fs22 \cf
0 hubungannya dengan kelangsungan hidup perusahaan. \par
}
\sect\sectd\pard\plain
\pgwsxn11904\pghsxn16833
{\phpg\posx2265\pvpg\posy2492\absw8831\absh6797 \f20 \fs21 \cf0 \fi840 \f20 \fs2
1 \cf0 Permasalahan-permasalahan sosial yang dihadapi oleh perusahaan
di
\par}{\phpg\posx2265\pvpg\posy2492\absw8831\absh6797 \sl-312 \par\f20 \fs21 \cf0
Indonesia juga terjadi karena lemahnya penegakan peraturan tentang tang
gung
\par}{\phpg\posx2265\pvpg\posy2492\absw8831\absh6797 \sl-312 \par\f20 \fs21 \cf0
jawab sosial perusahaan, misalnya tentang aturan ketenagakerjaan, pencem
aran
\par}{\phpg\posx2265\pvpg\posy2492\absw8831\absh6797 \sl-311 \par\f20 \fs21 \cf0
lingkungan, perimbangan bagi hasil suatu industri dalam era otonomi da
erah.
\par}{\phpg\posx2265\pvpg\posy2492\absw8831\absh6797 \sl-312 \par\f20 \fs21 \cf0
Selain itu, dalam Pernyataan Standar Akuntansi Keuangan (PSAK) No.1 (r
evisi
\par}{\phpg\posx2265\pvpg\posy2492\absw8831\absh6797 \sl-312 \par\f20 \fs21 \cf0
2004) paragraf 9 masih bersifat suka rela dalam mengungkapkan CSR kep
ada
\par}{\phpg\posx2265\pvpg\posy2492\absw8831\absh6797 \sl-311 \par\f20 \fs21 \cf0
publik melalui laporan tahunan perusahaan.
\par}{\phpg\posx2265\pvpg\posy2492\absw8831\absh6797 \sl-312 \par\f20 \fs21 \cf0
\fi840 Pernyataan Standar Akuntansi Keuangan (PSAK) No.1 (revisi 2004)
\par}{\phpg\posx2265\pvpg\posy2492\absw8831\absh6797 \sl-312 \par\f20 \fs21 \cf0
paragraf 9 secara jelas menyampaikan saran untuk mengungkapkan
bentuk
\par}{\phpg\posx2265\pvpg\posy2492\absw8831\absh6797 \sl-312 \par\f20 \fs21 \cf0
tanggung jawab atas masalah sosial, yaitu sebagai berikut:
\par}{\phpg\posx2265\pvpg\posy2492\absw8831\absh6797 \sl-235 \par\f20 \fs21 \cf0
{\i "Perusahaan}{\i dapat}{\i pula}{\i menyajikan}{\i laporan}{\i tambahan
}{\i seperti}{\i laporan}{\i mengenai }
\par}{\phpg\posx2265\pvpg\posy2492\absw8831\absh6797 \sl-311 \f20 \fs21 \cf0 {\i
lingkungan}{\i hidup}{\i dan}{\i laporan}{\i nilai}{\i tambah}{\i (}{\i
value}{\i added}{\i statement),}{\i khususnya }
\par}{\phpg\posx2265\pvpg\posy2492\absw8831\absh6797 \sl-312 \f20 \fs21 \cf0 {\i

bagi}{\i industri}{\i dimana}{\i faktor-faktor}{\i lingkungan}{\i hidup}


{\i memegang}{\i peranan}{\i penting }
\par}{\phpg\posx2265\pvpg\posy2492\absw8831\absh6797 \sl-311 \f20 \fs21 \cf0 {\i
dan}{\i bagi}{\i industri}{\i yang}{\i menganggap}{\i pegawai}{\i sebagai
}{\i kelompok}{\i pengguna}{\i laporan }
\par}{\phpg\posx2265\pvpg\posy2492\absw8831\absh6797 \sl-312 \f20 \fs21 \cf0 {\i
yang}{\i memegang}{\i peranan}{\i penting." }\par
}
{\phpg\posx2265\pvpg\posy10916\absw8227\absh3565 \f20 \fs21 \cf0 \fi840 \f20 \fs
21 \cf0 Dari pernyataan Standar Akuntansi Keuangan diatas dapat dijelaska
n
\par}{\phpg\posx2265\pvpg\posy10916\absw8227\absh3565 \sl-312 \par\f20 \fs21 \cf
0 bahwa perusahaan belum diwajibkan untuk mengungkapkan informasi sos
ial
\par}{\phpg\posx2265\pvpg\posy10916\absw8227\absh3565 \sl-312 \par\f20 \fs21 \cf
0 teutama
informasi mengenai bentuk tanggung
jawab perusahaan te
rhadap
\par}{\phpg\posx2265\pvpg\posy10916\absw8227\absh3565 \sl-312 \par\f20 \fs21 \cf
0 lingkungan sekitar perusahaan. Dampak dari belum diwajibkan PSAK untu
k
\par}{\phpg\posx2265\pvpg\posy10916\absw8227\absh3565 \sl-311 \par\f20 \fs21 \cf
0 mengungkapkan informasi sosial menimbulkan praktik pengungkapkan informasi
\par}{\phpg\posx2265\pvpg\posy10916\absw8227\absh3565 \sl-311 \par\f20 \fs21 \cf
0 yang
sukarela.
Anggraini
(2006)
menyatakan
bahwa
perusahaa
n
akan
\par}{\phpg\posx2265\pvpg\posy10916\absw8227\absh3565 \sl-312 \par\f20 \fs21 \cf
0 mempertimbangkan biaya dan manfaat yang diperoleh dengan mengungkapkan
\par
}
\sect\sectd\pard\plain
\pgwsxn11904\pghsxn16833
{\phpg\posx2265\pvpg\posy2492\absw8296\absh10866 \f20 \fs22 \cf0 \f20 \fs22 \cf0
informasi sosial. Bila manfaat yang diperoleh dengan mengungkapkan inform
asi
\par}{\phpg\posx2265\pvpg\posy2492\absw8296\absh10866 \sl-312 \par\f20 \fs22 \cf
0 tersebut
lebih
besar
dibandingkan dengan
biaya
yang
dikelu
arkan untuk
\par}{\phpg\posx2265\pvpg\posy2492\absw8296\absh10866 \sl-312 \par\f20 \fs22 \cf
0 mengungkapkannya maka perusahaan akan dengan sukarela mengungkapka
n
\par}{\phpg\posx2265\pvpg\posy2492\absw8296\absh10866 \sl-311 \par\f20 \fs22 \cf
0 informasi tersebut.
\par}{\phpg\posx2265\pvpg\posy2492\absw8296\absh10866 \sl-312 \par\f20 \fs22 \cf
0 \fi840 Seiring meningkatnya masalah sosial dan lingkungan yang ditimbul
kan
\par}{\phpg\posx2265\pvpg\posy2492\absw8296\absh10866 \sl-312 \par\f20 \fs22 \cf
0 oleh aktivitas perusahaan, akibat dari lemahnya penegakan peraturan
tentang
\par}{\phpg\posx2265\pvpg\posy2492\absw8296\absh10866 \sl-311 \par\f20 \fs22 \cf
0 tanggung
jawab
sosial
perusahaan
dan
masih
bersifat
suka
rela
dalam
\par}{\phpg\posx2265\pvpg\posy2492\absw8296\absh10866 \sl-312 \par\f20 \fs22 \cf
0 pengungkapan CSR pada laporan tahunan perusahaan. Pada tahun 2
007,
\par}{\phpg\posx2265\pvpg\posy2492\absw8296\absh10866 \sl-312 \par\f20 \fs22 \cf
0 pemerintah mengambil tindakan dengan mengesahkan Undang-Undang RI No.40
\par}{\phpg\posx2265\pvpg\posy2492\absw8296\absh10866 \sl-312 \par\f20 \fs22 \cf
0 Tahun 2007 Tentang Perseroan Terbatas (UU PT) dengan memasukan peratura
n
\par}{\phpg\posx2265\pvpg\posy2492\absw8296\absh10866 \sl-311 \par\f20 \fs22 \cf

0 mengenai
kewajiban
setiap
entitas
bisnis
untuk
melaksanakan
maupun
\par}{\phpg\posx2265\pvpg\posy2492\absw8296\absh10866 \sl-311 \par\f20 \fs22 \cf
0 mengungkapkan tanggung jawab sosial dan lingkungan yang tertuang didalam Bab
\par}{\phpg\posx2265\pvpg\posy2492\absw8296\absh10866 \sl-312 \par\f20 \fs22 \cf
0 V Pasal 74 dan Pasal 66 ayat (2) bagian C.
\par}{\phpg\posx2265\pvpg\posy2492\absw8296\absh10866 \sl-311 \par\f20 \fs22 \cf
0 \fi840 Undang-Undang Perseroan Terbatas (UU PT) No.40 Tahun 2007 Bab V
\par}{\phpg\posx2265\pvpg\posy2492\absw8296\absh10866 \sl-312 \par\f20 \fs22 \cf
0 Pasal 74 ayat 1 menetapkan bahwa perseroan memiliki kewajiban melaksanaka
n
\par}{\phpg\posx2265\pvpg\posy2492\absw8296\absh10866 \sl-312 \par\f20 \fs22 \cf
0 tanggung jawab sosial dan lingkungan, baik dari perseroan yang menjal
ankan
\par}{\phpg\posx2265\pvpg\posy2492\absw8296\absh10866 \sl-312 \par\f20 \fs22 \cf
0 kegiatan usahanya bergerak di bidang dan/atau berkaitan dengan sumber
daya
\par}{\phpg\posx2265\pvpg\posy2492\absw8296\absh10866 \sl-311 \par\f20 \fs22 \cf
0 alam. Pelaksanaan tanggung jawab sosial dapat berupa perbaikan
terhadap
\par}{\phpg\posx2265\pvpg\posy2492\absw8296\absh10866 \sl-311 \par\f20 \fs22 \cf
0 lingkungan masyarakat sekitar perusahaan. Ayat 2 dan 3 menegaskan ba
hwa
\par}{\phpg\posx2265\pvpg\posy2492\absw8296\absh10866 \sl-312 \par\f20 \fs22 \cf
0 tanggung jawab sosial dan lingkungan yang telah dianggarkan dan diperhitungkan
\par
}
\sect\sectd\pard\plain
\pgwsxn11904\pghsxn16833
{\phpg\posx2265\pvpg\posy2492\absw8723\absh10866 \f20 \fs21 \cf0 \f20 \fs21 \cf0
sebagai biaya perseroan yang pelaksanaannya dilakukan dengan memperhatika
n
\par}{\phpg\posx2265\pvpg\posy2492\absw8723\absh10866 \sl-312 \par\f20 \fs21 \cf
0 kepatutan dan kewajaran. Apabila perseroan tidak melaksanakan ke
wajiban
\par}{\phpg\posx2265\pvpg\posy2492\absw8723\absh10866 \sl-312 \par\f20 \fs21 \cf
0 tersebut akan mendapatkan sanksi yang tegas sesuai dengan ketentuan perat
uran
\par}{\phpg\posx2265\pvpg\posy2492\absw8723\absh10866 \sl-311 \par\f20 \fs21 \cf
0 perundang-undangan berlaku.
\par}{\phpg\posx2265\pvpg\posy2492\absw8723\absh10866 \sl-312 \par\f20 \fs21 \cf
0 \fi840 Sesuai dengan Pasal 66 ayat (2) bagian C menyebutkan bahwa perseroan
\par}{\phpg\posx2265\pvpg\posy2492\absw8723\absh10866 \sl-312 \par\f20 \fs21 \cf
0 terbatas
selain
menyampaikan
laporan
keuangan,
tetapi
juga
diwajibkan
\par}{\phpg\posx2265\pvpg\posy2492\absw8723\absh10866 \sl-311 \par\f20 \fs21 \cf
0 melaporkan
pelaksanaan
tanggung
jawab
sosial
dan
lingkungan.
\par}{\phpg\posx2265\pvpg\posy2492\absw8723\absh10866 \sl-312 \par\f20 \fs21 \cf
0 Pertanggung-jawaban pengungkapan CSR harus memberikan informasi ya
ng
\par}{\phpg\posx2265\pvpg\posy2492\absw8723\absh10866 \sl-312 \par\f20 \fs21 \cf
0 relevan kepada publik sesuai dengan hasil pencapaian usaha perbaikan
terhadap
\par}{\phpg\posx2265\pvpg\posy2492\absw8723\absh10866 \sl-312 \par\f20 \fs21 \cf
0 lingkungan sekitar perusahaan. Penyampaian informasi pengungkapan CSR yang
\par}{\phpg\posx2265\pvpg\posy2492\absw8723\absh10866 \sl-311 \par\f20 \fs21 \cf
0 relevan kepada publik akan meningkatkan kepercayaan publik dan
investor
\par}{\phpg\posx2265\pvpg\posy2492\absw8723\absh10866 \sl-311 \par\f20 \fs21 \cf

0 terhadap tanggung jawab sosial dan lingkungan yang telah dilaksanakan


oleh
\par}{\phpg\posx2265\pvpg\posy2492\absw8723\absh10866 \sl-312 \par\f20 \fs21 \cf
0 seluruh perusahaan di Indonesia.
\par}{\phpg\posx2265\pvpg\posy2492\absw8723\absh10866 \sl-312 \par\f20 \fs21 \cf
0 \fi840 Penelitian terdahulu oleh Sembiring (2005) mengenai{\i
Kar
akteristik }
\par}{\phpg\posx2265\pvpg\posy2492\absw8723\absh10866 \sl-312 \par\f20 \fs21 \cf
0 {\i Perusahaan}{\i dan}{\i Pengungkapan}{\i Tanggung}{\i jawab}{\i S
osial:}{\i Studi}{\i Empiris}{\i pada }
\par}{\phpg\posx2265\pvpg\posy2492\absw8723\absh10866 \sl-311 \par\f20 \fs21 \cf
0 {\i Perusahaan}{\i yang}{\i Tercatat}{\i di}{\i Bursa}{\i Efek}{\i Jakar
ta}, faktor-faktor yang diindikasikan
\par}{\phpg\posx2265\pvpg\posy2492\absw8723\absh10866 \sl-312 \par\f20 \fs21 \cf
0 mempengaruhi pengungkapan CSR, antara lain: ukuran perusahaan, profitabilitas,
\par}{\phpg\posx2265\pvpg\posy2492\absw8723\absh10866 \sl-311 \par\f20 \fs21 \cf
0 tipe industri, ukuran dewan komisaris, dan leverage. Penelitian berlan
jut kepada
\par}{\phpg\posx2265\pvpg\posy2492\absw8723\absh10866 \sl-312 \par\f20 \fs21 \cf
0 Amran dan Devi (2008) mengenai "{\i \fs20 The}{\i \fs20 Impact}{\i \fs20 Of}
{\i \fs20 Government}{\i \fs20 And}{\i \fs20 Foreign}{\i \fs20 Affiliate }
\par}{\phpg\posx2265\pvpg\posy2492\absw8723\absh10866 \sl-311 \par\f20 \fs21 \cf
0 {\i \fs20 Influence}{\i \fs20 On}{\i \fs20 Corporate}{\i \fs20 Social}{\
i \fs20 Reporting}{\i \fs20 (The}{\i \fs20 Case}{\i \fs20 Of}{\i \fs20
Malaysia)"}{\fs20 ,} faktor-faktor \par
}
\sect\sectd\pard\plain
\pgwsxn11904\pghsxn16833
{\phpg\posx2265\pvpg\posy2492\absw8590\absh10866 \f20 \fs21 \cf0 \f20 \fs21 \cf0
yang mempengaruhi laporan sosial perusahaan, antara lain: faktor{\i dependenc
e}{\i on }
\par}{\phpg\posx2265\pvpg\posy2492\absw8590\absh10866 \sl-312 \par\f20 \fs21 \cf
0 {\i government}, faktor{\i dependence}{\i on}{\i foreign}{\i partner}
, faktor kepemilikan saham
\par}{\phpg\posx2265\pvpg\posy2492\absw8590\absh10866 \sl-312 \par\f20 \fs21 \cf
0 pemerintah ({\i government}{\i shareholding}), faktor kepemilikan saham a
sing ({\i foreign }
\par}{\phpg\posx2265\pvpg\posy2492\absw8590\absh10866 \sl-311 \par\f20 \fs21 \cf
0 {\i shareholding}), tipe industi ({\i industry}{\i type}), ukuran perusahaan
({\i corporate}{\i size}) dan
\par}{\phpg\posx2265\pvpg\posy2492\absw8590\absh10866 \sl-312 \par\f20 \fs21 \cf
0 profitabilitas ({\i profitability}).
\par}{\phpg\posx2265\pvpg\posy2492\absw8590\absh10866 \sl-312 \par\f20 \fs21 \cf
0 \fi840 Penelitian yang dilakukan Puspitasari (2009) mengadopsi dari Amran dan
\par}{\phpg\posx2265\pvpg\posy2492\absw8590\absh10866 \sl-311 \par\f20 \fs21 \cf
0 Devi (2008), namun faktor kepemilikan saham pemerintah diganti
dengan
\par}{\phpg\posx2265\pvpg\posy2492\absw8590\absh10866 \sl-312 \par\f20 \fs21 \cf
0 kepemilikan saham publik. Faktor kepemilikan saham pemerintah tidak digunakan
\par}{\phpg\posx2265\pvpg\posy2492\absw8590\absh10866 \sl-312 \par\f20 \fs21 \cf
0 dalam penelitian karena menimbang proporsi kepemilikan saham pemerintah pada
\par}{\phpg\posx2265\pvpg\posy2492\absw8590\absh10866 \sl-312 \par\f20 \fs21 \cf
0 perusahaan-perusahaan di Indonesia jumlahnya sangat sedikit, sehingga tidak da
pat
\par}{\phpg\posx2265\pvpg\posy2492\absw8590\absh10866 \sl-311 \par\f20 \fs21 \cf
0 dijadikan variabel penelitian. Jadi, faktor-faktor yang diadopsi oleh
Puspitasari
\par}{\phpg\posx2265\pvpg\posy2492\absw8590\absh10866 \sl-311 \par\f20 \fs21 \cf
0 (2009) dari Amran dan Devi (2008) mengenai faktor-faktor yang mempengaruh

i
\par}{\phpg\posx2265\pvpg\posy2492\absw8590\absh10866 \sl-312 \par\f20 \fs21 \cf
0 pengungkapan CSR, antara lain: faktor kepemilikan saham publik
({\i public }
\par}{\phpg\posx2265\pvpg\posy2492\absw8590\absh10866 \sl-312 \par\f20 \fs21 \cf
0 {\i shareholding}), faktor kepemilikan saham asing ({\i foreign}{\i sharehold
ing}), tipe industi
\par}{\phpg\posx2265\pvpg\posy2492\absw8590\absh10866 \sl-312 \par\f20 \fs21 \cf
0 ({\i industry}{\i
type}),
ukuran
perusahaan
({\i corporate}{\i
size})
dan
profitabilitas
\par}{\phpg\posx2265\pvpg\posy2492\absw8590\absh10866 \sl-311 \par\f20 \fs21 \cf
0 ({\i profitability}).
\par}{\phpg\posx2265\pvpg\posy2492\absw8590\absh10866 \sl-312 \par\f20 \fs21 \cf
0 \fi840 Berdasarkan uraian penelitian terdahulu diatas, yang pernah dila
kukan
\par}{\phpg\posx2265\pvpg\posy2492\absw8590\absh10866 \sl-311 \par\f20 \fs21 \cf
0 oleh Sembiring (2005); Amran dan Devi (2008); dan Puspitasari (2009) didal
am
\par}{\phpg\posx2265\pvpg\posy2492\absw8590\absh10866 \sl-312 \par\f20 \fs21 \cf
0 meneliti karakteristik perusahaan yang indikasikan memiliki pengaruh te
rhadap
\par}{\phpg\posx2265\pvpg\posy2492\absw8590\absh10866 \sl-312 \par\f20 \fs21 \cf
0 pengungkapan CSR. Diantara karakteristik perusahaan yang menjadi variab
el \par
}
\sect\sectd\pard\plain
\pgwsxn11904\pghsxn16833
{\phpg\posx2265\pvpg\posy2492\absw8332\absh10866 \f20 \fs22 \cf0 \f20 \fs22 \cf0
independen dalam penelitian terdahulu adalah ukuran dewan komisari
s, tipe
\par}{\phpg\posx2265\pvpg\posy2492\absw8332\absh10866 \sl-312 \par\f20 \fs22 \cf
0 industri,
ukuran
perusahaan,
profitabilitas,
kepemilikan
saham
asing
dan
\par}{\phpg\posx2265\pvpg\posy2492\absw8332\absh10866 \sl-312 \par\f20 \fs22 \cf
0 kepemilikan saham publik.
\par}{\phpg\posx2265\pvpg\posy2492\absw8332\absh10866 \sl-311 \par\f20 \fs22 \cf
0 \fi840 Dewan komisaris merupakan wakil{\i shareholder} dalam perusahaan
yang
\par}{\phpg\posx2265\pvpg\posy2492\absw8332\absh10866 \sl-312 \par\f20 \fs22 \cf
0 berbadan hukum perseroan terbatas yang berfungsi mengawasi penge
lolaan
\par}{\phpg\posx2265\pvpg\posy2492\absw8332\absh10866 \sl-312 \par\f20 \fs22 \cf
0 perusahaan
yang
dilaksanakan
oleh
manajemen.
Dewan
komisaris
dapat
\par}{\phpg\posx2265\pvpg\posy2492\absw8332\absh10866 \sl-311 \par\f20 \fs22 \cf
0 memberikan pengaruh yang cukup kuat untuk menekan manajemen perusahaan
\par}{\phpg\posx2265\pvpg\posy2492\absw8332\absh10866 \sl-312 \par\f20 \fs22 \cf
0 untuk
mengungkapkan
CSR
pada
laporan
tahunan
perusahaan,
sehingga
\par}{\phpg\posx2265\pvpg\posy2492\absw8332\absh10866 \sl-312 \par\f20 \fs22 \cf
0 perusahaan yang memiliki ukuran dewan komisaris yang lebih besar akan
lebih
\par}{\phpg\posx2265\pvpg\posy2492\absw8332\absh10866 \sl-312 \par\f20 \fs22 \cf
0 banyak mengungkapkan informasi mengenai CSR. Penelitian yang per
nah
\par}{\phpg\posx2265\pvpg\posy2492\absw8332\absh10866 \sl-311 \par\f20 \fs22 \cf
0 dilakukan oleh Sembiring (2005) menemukan bahwa ukuran dewan komisaris
\par}{\phpg\posx2265\pvpg\posy2492\absw8332\absh10866 \sl-311 \par\f20 \fs22 \cf

0 berpengaruh signifikan terhadap pengungkapan tanggung jawab sosial perusahaan.


\par}{\phpg\posx2265\pvpg\posy2492\absw8332\absh10866 \sl-312 \par\f20 \fs22 \cf
0 \fi840 Kondisi perusahaan mempengaruhi kinerja serta luas penyajian lap
oran
\par}{\phpg\posx2265\pvpg\posy2492\absw8332\absh10866 \sl-312 \par\f20 \fs22 \cf
0 tahunan termasuk laporan pertanggung-jawaban sosial perusahaan. Ko
ndisi
\par}{\phpg\posx2265\pvpg\posy2492\absw8332\absh10866 \sl-312 \par\f20 \fs22 \cf
0 perusahaan dapat dilihat dari tipe perusahaan, ukuran perusahaan, dan profitab
ilitas
\par}{\phpg\posx2265\pvpg\posy2492\absw8332\absh10866 \sl-311 \par\f20 \fs22 \cf
0 perusahaan (Puspitasari, 2009).
\par}{\phpg\posx2265\pvpg\posy2492\absw8332\absh10866 \sl-312 \par\f20 \fs22 \cf
0 \fi840 Menurut Utomo (2000), berpendapat bahwa tipe perusahaan berpengaruh
\par}{\phpg\posx2265\pvpg\posy2492\absw8332\absh10866 \sl-311 \par\f20 \fs22 \cf
0 terhadap luas pengungkapan sosial perusahaan. Tipe perusahaan yang lebih tingg
i
\par}{\phpg\posx2265\pvpg\posy2492\absw8332\absh10866 \sl-312 \par\f20 \fs22 \cf
0 ({\i high-profile}) akan lebih banyak mengungkapkan kegiatan sosia
l perusahaan
\par}{\phpg\posx2265\pvpg\posy2492\absw8332\absh10866 \sl-312 \par\f20 \fs22 \cf
0 dibandingkan tipe perusahaan yang lebih rendah ({\i low-profile}). Sementara i
tu, sifat \par
}
\sect\sectd\pard\plain
\pgwsxn11904\pghsxn16833
{\phpg\posx2265\pvpg\posy2492\absw8334\absh10866 \f20 \fs22 \cf0 \f20 \fs22 \cf0
peraturan pemerintah
yang
wajib
dan disertai sanksi
bagi pe
langgarnya,
\par}{\phpg\posx2265\pvpg\posy2492\absw8334\absh10866 \sl-312 \par\f20 \fs22 \cf
0 mengindikasikan bagi perusahaan{\i
high-profile} dan{\i
low}{\i
profile} untuk wajib
\par}{\phpg\posx2265\pvpg\posy2492\absw8334\absh10866 \sl-312 \par\f20 \fs22 \cf
0 melaksanakan peraturan yang berlaku bagi mereka. Penelitian yang
pernah
\par}{\phpg\posx2265\pvpg\posy2492\absw8334\absh10866 \sl-311 \par\f20 \fs22 \cf
0 dilakukan oleh Sembiring (2005); Amran dan Devi (2008); dan Puspitasari (2009)
\par}{\phpg\posx2265\pvpg\posy2492\absw8334\absh10866 \sl-312 \par\f20 \fs22 \cf
0 menemukan bahwa tipe industri atau profil perusahaan berpengaruh signi
fikan
\par}{\phpg\posx2265\pvpg\posy2492\absw8334\absh10866 \sl-312 \par\f20 \fs22 \cf
0 terhadap pengungkapan tanggung jawab sosial perusahaan.
\par}{\phpg\posx2265\pvpg\posy2492\absw8334\absh10866 \sl-311 \par\f20 \fs22 \cf
0 \fi840 Ukuran perusahaan
merupakan suatu
skala
yang
berfungsi
untuk
\par}{\phpg\posx2265\pvpg\posy2492\absw8334\absh10866 \sl-312 \par\f20 \fs22 \cf
0 mengklasifikasikan besar kecilnya entitas bisnis. Skala ukuran perusaha
an dapat
\par}{\phpg\posx2265\pvpg\posy2492\absw8334\absh10866 \sl-312 \par\f20 \fs22 \cf
0 mempengaruhi luas pengungkapan informasi dalam laporan keuangan mereka.
\par}{\phpg\posx2265\pvpg\posy2492\absw8334\absh10866 \sl-312
0 Perusahaan yang besar biasanya memiliki aktivitas
anyak dan
\par}{\phpg\posx2265\pvpg\posy2492\absw8334\absh10866 \sl-311
0 kompleks, mempunyai dampak yang lebih besar terhadap
iki
\par}{\phpg\posx2265\pvpg\posy2492\absw8334\absh10866 \sl-311

\par\f20 \fs22 \cf


yang lebih b
\par\f20 \fs22 \cf
masyarakat, memil
\par\f20 \fs22 \cf

0 {\i shareholder} yang lebih banyak, serta mendapat perhatian lebih dar
i kalangan
\par}{\phpg\posx2265\pvpg\posy2492\absw8334\absh10866 \sl-312 \par\f20 \fs22 \cf
0 publik, maka dari itu perusahaan besar mendapat tekanan yang l
ebih untuk
\par}{\phpg\posx2265\pvpg\posy2492\absw8334\absh10866 \sl-312 \par\f20 \fs22 \cf
0 mengungkapkan pertanggung jawaban sosialnya. (Cowen{\i et}{\i al.}, 1
987) dalam
\par}{\phpg\posx2265\pvpg\posy2492\absw8334\absh10866 \sl-312 \par\f20 \fs22 \cf
0 (Amran dan Devi, 2008). Penelitian yang pernah dilakukan oleh Sembiring (2005)
;
\par}{\phpg\posx2265\pvpg\posy2492\absw8334\absh10866 \sl-311 \par\f20 \fs22 \cf
0 Amran dan Devi (2008); dan Puspitasari (2009) menemukan bahwa ukur
an
\par}{\phpg\posx2265\pvpg\posy2492\absw8334\absh10866 \sl-312 \par\f20 \fs22 \cf
0 perusahaan berpengaruh signifikan terhadap pengungkapan tanggung jawab sosial
\par}{\phpg\posx2265\pvpg\posy2492\absw8334\absh10866 \sl-311 \par\f20 \fs22 \cf
0 perusahaan.
\par}{\phpg\posx2265\pvpg\posy2492\absw8334\absh10866 \sl-312 \par\f20 \fs22 \cf
0 \fi840 Perusahaan yang memiliki kondisi keuangan yang kuat, juga
akan
\par}{\phpg\posx2265\pvpg\posy2492\absw8334\absh10866 \sl-312 \par\f20 \fs22 \cf
0 mendapatkan tekanan yang lebih dari pihak ekternal perusahaan untuk
lebih \par
}
\sect\sectd\pard\plain
\pgwsxn11904\pghsxn16833
{\phpg\posx2265\pvpg\posy2492\absw8350\absh10866 \f20 \fs22 \cf0 \f20 \fs22 \cf0
mengungkapkan pertanggung jawaban sosialnya secara luas. Suatu perusahaa
n
\par}{\phpg\posx2265\pvpg\posy2492\absw8350\absh10866 \sl-312 \par\f20 \fs22 \cf
0 yang memiliki profit lebih besar harus lebih aktif melaksanakan CSR (Amran da
n
\par}{\phpg\posx2265\pvpg\posy2492\absw8350\absh10866 \sl-312 \par\f20 \fs22 \cf
0 Devi, 2008). Penelitian yang pernah dilakukan oleh Sembiring (
2005); dan
\par}{\phpg\posx2265\pvpg\posy2492\absw8350\absh10866 \sl-311 \par\f20 \fs22 \cf
0 Puspitasari (2009) menemukan bahwa tingkat profitabilitas tidak berpeng
aruh
\par}{\phpg\posx2265\pvpg\posy2492\absw8350\absh10866 \sl-312 \par\f20 \fs22 \cf
0 signifikan terhadap pengungkapan tanggung jawab sosial perusahaan.
\par}{\phpg\posx2265\pvpg\posy2492\absw8350\absh10866 \sl-312 \par\f20 \fs22 \cf
0 \fi840 Penerapan
CSR
di
Indonesia
dapat
diindikasikan
sebaga
i
akibat
\par}{\phpg\posx2265\pvpg\posy2492\absw8350\absh10866 \sl-311 \par\f20 \fs22 \cf
0 peningkatan nilai perusahaan asing setelah menerapkan CSR di dalam operasional
\par}{\phpg\posx2265\pvpg\posy2492\absw8350\absh10866 \sl-312 \par\f20 \fs22 \cf
0 perusahaan. Nilai-nilai tersebut diterapkan oleh perusahaan yang dibent
uk oleh
\par}{\phpg\posx2265\pvpg\posy2492\absw8350\absh10866 \sl-312 \par\f20 \fs22 \cf
0 para investor asing dalam kegiatan operasional perusahaan di I
ndonesia.
\par}{\phpg\posx2265\pvpg\posy2492\absw8350\absh10866 \sl-312 \par\f20 \fs22 \cf
0 Perusahaan berbasis asing memiliki teknologi yang cukup,{\i skill} ka
ryawan yang
\par}{\phpg\posx2265\pvpg\posy2492\absw8350\absh10866 \sl-311 \par\f20 \fs22 \cf
0 baik, jaringan informasi yang luas, sehingga memungkinkan melakukan{\i disclo
sure }
\par}{\phpg\posx2265\pvpg\posy2492\absw8350\absh10866 \sl-311 \par\f20 \fs22 \cf

0 secara luas. Penelitian yang pernah dilakukan oleh Puspitasari (2009) menemuka
n
\par}{\phpg\posx2265\pvpg\posy2492\absw8350\absh10866 \sl-312 \par\f20 \fs22 \cf
0 bahwa kepemilikan saham asing berpengaruh signifikan terhadap pengungka
pan
\par}{\phpg\posx2265\pvpg\posy2492\absw8350\absh10866 \sl-312 \par\f20 \fs22 \cf
0 tanggung jawab sosial perusahaan. Namun, hasil penelitian yang dilakukan Amran
\par}{\phpg\posx2265\pvpg\posy2492\absw8350\absh10866 \sl-312 \par\f20 \fs22 \cf
0 dan Devi di Malaysia sebaliknya, yaitu kepemilikan saham asing pada perusahaan
\par}{\phpg\posx2265\pvpg\posy2492\absw8350\absh10866 \sl-311 \par\f20 \fs22 \cf
0 di Indonesia tidak berpengaruh signifikan terhadap pengungkapan CSR.
\par}{\phpg\posx2265\pvpg\posy2492\absw8350\absh10866 \sl-312 \par\f20 \fs22 \cf
0 \fi840 Faktor kepemilikan publik juga dapat mempengaruhi luas pengungkapan
\par}{\phpg\posx2265\pvpg\posy2492\absw8350\absh10866 \sl-311 \par\f20 \fs22 \cf
0 sukarela (Hadi dan Sabeni, 2002). Dengan faktor kepemilikan publik
, maka
\par}{\phpg\posx2265\pvpg\posy2492\absw8350\absh10866 \sl-312 \par\f20 \fs22 \cf
0 perusahaan harus menyajikan laporan tahunan perusahaan kepada publik u
ntuk
\par}{\phpg\posx2265\pvpg\posy2492\absw8350\absh10866 \sl-312 \par\f20 \fs22 \cf
0 menjaga kepercayaan investor publik terhadap perusahaan. Penelitian yang perna
h \par
}
\sect\sectd\pard\plain
\pgwsxn11904\pghsxn16833
{\phpg\posx2265\pvpg\posy2492\absw8425\absh10304 \f20 \fs22 \cf0 \f20 \fs22 \cf0
dilakukan oleh Puspitasari (2009) menemukan bahwa kepemilikan saham publik
\par}{\phpg\posx2265\pvpg\posy2492\absw8425\absh10304 \sl-312 \par\f20 \fs22 \cf
0 berpengaruh signifikan terhadap pengungkapan tanggung jawab sosial perusahaan.
\par}{\phpg\posx2265\pvpg\posy2492\absw8425\absh10304 \sl-312 \par\f20 \fs22 \cf
0 \fi840 Berdasarkan uraian penjelasan karakteristik perusahaan diatas
, yang
\par}{\phpg\posx2265\pvpg\posy2492\absw8425\absh10304 \sl-311 \par\f20 \fs22 \cf
0 sebagaimana karakteristik perusahaan merupakan faktor-faktor yang diindikasika
n
\par}{\phpg\posx2265\pvpg\posy2492\absw8425\absh10304 \sl-312 \par\f20 \fs22 \cf
0 memiliki pengaruh terhadap pengungkapan CSR. Dengan demikian, peneliti ingin
\par}{\phpg\posx2265\pvpg\posy2492\absw8425\absh10304 \sl-312 \par\f20 \fs22 \cf
0 mencoba untuk mengadopsi faktor-faktor tersebut sebagai variabel peneli
tian,
\par}{\phpg\posx2265\pvpg\posy2492\absw8425\absh10304 \sl-311 \par\f20 \fs22 \cf
0 antara lain: faktor ukuran dewan komisaris, tipe industri, ukuran per
usahaan,
\par}{\phpg\posx2265\pvpg\posy2492\absw8425\absh10304 \sl-312 \par\f20 \fs22 \cf
0 profitabilitas, kepemilikan saham asing, dan kepemilikan saham publik.
\par}{\phpg\posx2265\pvpg\posy2492\absw8425\absh10304 \sl-312 \par\f20 \fs22 \cf
0 \fi840 Berdasarkan latar belakang diatas maka penelitian ini dimaksudkan untuk
\par}{\phpg\posx2265\pvpg\posy2492\absw8425\absh10304 \sl-314 \par\f20 \fs22 \cf
0 menganalisis{\b Pengaruh}{\b Karakteristik}{\b Perusahaan}{\b Terhadap
}{\b Pengungkapan }
\par}{\phpg\posx2265\pvpg\posy2492\absw8425\absh10304 \sl-312 \par\f20 \fs22 \cf
0 {\b\i Corporate}{\b\i Social}{\b\i Responsibility}{\b (CSR)}. Skripsi
ini membahas penelitian secara
\par}{\phpg\posx2265\pvpg\posy2492\absw8425\absh10304 \sl-309 \par\f20 \fs22 \cf
0 teoritis,
sehingga
diharapkan
dapat
memberikan
kontribusi
po
sitif
dari

\par}{\phpg\posx2265\pvpg\posy2492\absw8425\absh10304 \sl-311 \par\f20 \fs22 \cf


0 perkembangan pengungkapan CSR pada laporan tahunan perusahaan berbagai
\par}{\phpg\posx2265\pvpg\posy2492\absw8425\absh10304 \sl-312 \par\f20 \fs22 \cf
0 sektor bisnis di Indonesia.
\par}{\phpg\posx2265\pvpg\posy2492\absw8425\absh10304 \sl-314 \par\f20 \fs22 \cf
0 {\b 1.2}{\b Perumusan}{\b Masalah }
\par}{\phpg\posx2265\pvpg\posy2492\absw8425\absh10304 \sl-309 \par\f20 \fs22 \cf
0 \fi840 Berdasarkan uraian dari latar belakang yang dikembangkan diatas, maka
\par}{\phpg\posx2265\pvpg\posy2492\absw8425\absh10304 \sl-312 \par\f20 \fs22 \cf
0 masalah yang akan dikaji dalam penelitian ini adalah meneliti faktor-faktor ya
ng
\par}{\phpg\posx2265\pvpg\posy2492\absw8425\absh10304 \sl-312 \par\f20 \fs22 \cf
0 mempengaruhi pengungkapan CSR. Sehingga, rumusan masalah dalam penelitian
\par}{\phpg\posx2265\pvpg\posy2492\absw8425\absh10304 \sl-312 \par\f20 \fs22 \cf
0 ini adalah sebagai berikut: \par
}
\sect\sectd\pard\plain
\pgwsxn11904\pghsxn16833
{\phpg\posx2265\pvpg\posy2492\absw8190\absh10866 \f20 \fs22 \cf0 \f20 \fs22 \cf0
1. Apakah ukuran dewan komisaris memiliki pengaruh terhadap pengungkap
an
\par}{\phpg\posx2265\pvpg\posy2492\absw8190\absh10866 \sl-312 \par\f20 \fs22 \cf
0 \fi360 CSR dalam laporan tahunan perusahaan di Indonesia?
\par}{\phpg\posx2265\pvpg\posy2492\absw8190\absh10866 \sl-312 \par\f20 \fs22 \cf
0 2. Apakah tipe industri memiliki pengaruh terhadap pengungkapan CSR
dalam
\par}{\phpg\posx2265\pvpg\posy2492\absw8190\absh10866 \sl-311 \par\f20 \fs22 \cf
0 \fi360 laporan tahunan perusahaan di Indonesia?
\par}{\phpg\posx2265\pvpg\posy2492\absw8190\absh10866 \sl-312 \par\f20 \fs22 \cf
0 3. Apakah ukuran perusahaan memiliki pengaruh terhadap pengungkapan C
SR
\par}{\phpg\posx2265\pvpg\posy2492\absw8190\absh10866 \sl-312 \par\f20 \fs22 \cf
0 \fi360 dalam laporan tahunan perusahaan di Indonesia?
\par}{\phpg\posx2265\pvpg\posy2492\absw8190\absh10866 \sl-311 \par\f20 \fs22 \cf
0 4. Apakah profitabilitas memiliki pengaruh terhadap pengungkapan CSR dal
am
\par}{\phpg\posx2265\pvpg\posy2492\absw8190\absh10866 \sl-312 \par\f20 \fs22 \cf
0 \fi360 laporan tahunan perusahaan di Indonesia?
\par}{\phpg\posx2265\pvpg\posy2492\absw8190\absh10866 \sl-312 \par\f20 \fs22 \cf
0 5.
Apakah kepemilikan saham asing memiliki pengaruh terhadap pengungkapan
\par}{\phpg\posx2265\pvpg\posy2492\absw8190\absh10866 \sl-312 \par\f20 \fs22 \cf
0 \fi360 CSR dalam laporan tahunan perusahaan di Indonesia?
\par}{\phpg\posx2265\pvpg\posy2492\absw8190\absh10866 \sl-311 \par\f20 \fs22 \cf
0 6. Apakah kepemilikan saham publik memiliki pengaruh terhadap pengungkapan
\par}{\phpg\posx2265\pvpg\posy2492\absw8190\absh10866 \sl-311 \par\f20 \fs22 \cf
0 \fi360 CSR dalam laporan tahunan perusahaan di Indonesia?
\par}{\phpg\posx2265\pvpg\posy2492\absw8190\absh10866 \sl-314 \par\f20 \fs22 \cf
0 {\b 1.3}{\b Tujuan}{\b dan}{\b Kegunaan}{\b Penelitian }
\par}{\phpg\posx2265\pvpg\posy2492\absw8190\absh10866 \sl-312 \par\f20 \fs22 \cf
0 {\b 1.3.1}{\b Tujuan}{\b Penelitian }
\par}{\phpg\posx2265\pvpg\posy2492\absw8190\absh10866 \sl-309 \par\f20 \fs22 \cf
0 \fi840 Berdasarkan masalah penelitian yang muncul maka penelitian
ini
\par}{\phpg\posx2265\pvpg\posy2492\absw8190\absh10866 \sl-311 \par\f20 \fs22 \cf
0 bertujuan untuk:
\par}{\phpg\posx2265\pvpg\posy2492\absw8190\absh10866 \sl-312 \par\f20 \fs22 \cf
0 1. Mengetahui pengaruh ukuran dewan komisaris terhadap pengungkapan C
SR
\par}{\phpg\posx2265\pvpg\posy2492\absw8190\absh10866 \sl-311 \par\f20 \fs22 \cf
0 \fi360 dalam laporan tahunan perusahaan di Indonesia.

\par}{\phpg\posx2265\pvpg\posy2492\absw8190\absh10866 \sl-312 \par\f20 \fs22 \cf


0 2. Mengetahui pengaruh tipe industri terhadap pengungkapan CSR dalam laporan
\par}{\phpg\posx2265\pvpg\posy2492\absw8190\absh10866 \sl-312 \par\f20 \fs22 \cf
0 \fi360 tahunan perusahaan di Indonesia. \par
}
\sect\sectd\pard\plain
\pgwsxn11904\pghsxn16833
{\phpg\posx2265\pvpg\posy2492\absw8269\absh10304 \f20 \fs22 \cf0 \f20 \fs22 \cf0
3. Mengetahui pengaruh ukuran perusahaan terhadap pengungkapan CSR dalam
\par}{\phpg\posx2265\pvpg\posy2492\absw8269\absh10304 \sl-312 \par\f20 \fs22 \cf
0 \fi360 laporan tahunan perusahaan di Indonesia.
\par}{\phpg\posx2265\pvpg\posy2492\absw8269\absh10304 \sl-312 \par\f20 \fs22 \cf
0 4. Mengetahui pengaruh profitabilitas terhadap pengungkapan CSR
dalam
\par}{\phpg\posx2265\pvpg\posy2492\absw8269\absh10304 \sl-311 \par\f20 \fs22 \cf
0 \fi360 laporan tahunan perusahaan di Indonesia.
\par}{\phpg\posx2265\pvpg\posy2492\absw8269\absh10304 \sl-312 \par\f20 \fs22 \cf
0 5. Mengetahui pengaruh kepemilikan saham asing terhadap pengungkapan CSR
\par}{\phpg\posx2265\pvpg\posy2492\absw8269\absh10304 \sl-312 \par\f20 \fs22 \cf
0 \fi360 dalam laporan tahunan perusahaan di Indonesia.
\par}{\phpg\posx2265\pvpg\posy2492\absw8269\absh10304 \sl-311 \par\f20 \fs22 \cf
0 6. Mengetahui pengaruh kepemilikan saham publik terhadap pengungkapan CSR
\par}{\phpg\posx2265\pvpg\posy2492\absw8269\absh10304 \sl-312 \par\f20 \fs22 \cf
0 \fi360 dalam laporan tahunan perusahaan di Indonesia.
\par}{\phpg\posx2265\pvpg\posy2492\absw8269\absh10304 \sl-314 \par\f20 \fs22 \cf
0 {\b 1.3.2}{\b Kegunaan}{\b Penelitian }
\par}{\phpg\posx2265\pvpg\posy2492\absw8269\absh10304 \sl-309 \par\f20 \fs22 \cf
0 \fi840 Hasil penelitian ini diharapkan dapat berguna bagi:
\par}{\phpg\posx2265\pvpg\posy2492\absw8269\absh10304 \sl-312 \par\f20 \fs22 \cf
0 1. Penulis, dengan melakukan penelitian ini maka penulis akan mendap
atkan
\par}{\phpg\posx2265\pvpg\posy2492\absw8269\absh10304 \sl-311 \par\f20 \fs22 \cf
0 \fi360 pengetahuan yang lebih mendalam mengenai akuntansi sosial pada umumnya,
\par}{\phpg\posx2265\pvpg\posy2492\absw8269\absh10304 \sl-311 \par\f20 \fs22 \cf
0 \fi360 dan pelaporan tanggung jawab sosial yang dilakukan oleh perusahaan berb
agai
\par}{\phpg\posx2265\pvpg\posy2492\absw8269\absh10304 \sl-312 \par\f20 \fs22 \cf
0 \fi360 sektor bisnis yang terdaftar di Bursa Efek Indonesia (BEI).
\par}{\phpg\posx2265\pvpg\posy2492\absw8269\absh10304 \sl-312 \par\f20 \fs22 \cf
0 2. Entitas bisnis, secara empiris penelitian ini dapat dijadikan seb
agai bahan
\par}{\phpg\posx2265\pvpg\posy2492\absw8269\absh10304 \sl-311 \par\f20 \fs22 \cf
0 \fi360 referensi
dan
bahan
pertimbangan
dalam
pembuatan
kebi
jakan
dan
\par}{\phpg\posx2265\pvpg\posy2492\absw8269\absh10304 \sl-312 \par\f20 \fs22 \cf
0 \fi360 pengambilan keputusan oleh manajemen perusahaan, sehubungan
dengan
\par}{\phpg\posx2265\pvpg\posy2492\absw8269\absh10304 \sl-312 \par\f20 \fs22 \cf
0 \fi360 pelaporan dan pengungkapan CSR pada laporan tahunan perus
ahaan di
\par}{\phpg\posx2265\pvpg\posy2492\absw8269\absh10304 \sl-312 \par\f20 \fs22 \cf
0 \fi360 Indonesia. \par
}
\sect\sectd\pard\plain
\pgwsxn11904\pghsxn16833
{\phpg\posx2265\pvpg\posy2492\absw8323\absh10304 \f20 \fs21 \cf0 \f20 \fs21 \cf0
3. Akademisi, penelitian ini dapat dijadikan referensi dalam penelitian-penel
itian

\par}{\phpg\posx2265\pvpg\posy2492\absw8323\absh10304 \sl-312 \par\f20 \fs21 \cf


0 \fi360 selanjutnya disamping sebagai sarana untuk menambah wawasan.
\par}{\phpg\posx2265\pvpg\posy2492\absw8323\absh10304 \sl-314 \par\f20 \fs21 \cf
0 {\b 1.4}{\b Sistematika}{\b Penulisan }
\par}{\phpg\posx2265\pvpg\posy2492\absw8323\absh10304 \sl-309 \par\f20 \fs21 \cf
0 BAB I
: PENDAHULUAN
\par}{\phpg\posx2265\pvpg\posy2492\absw8323\absh10304 \sl-312 \par\f20 \fs21 \cf
0 \fi840 Bab I berisi tentang gambaran secara menyeluruh mengenai
isi
\par}{\phpg\posx2265\pvpg\posy2492\absw8323\absh10304 \sl-312 \par\f20 \fs21 \cf
0 \fi840 penelitian dan gambaran permasalahan yang diangkat dalam penelit
ian
\par}{\phpg\posx2265\pvpg\posy2492\absw8323\absh10304 \sl-312 \par\f20 \fs21 \cf
0 \fi840 ini. Bab I ini terdiri dari latar belakang masalah penelitian,
perumusan
\par}{\phpg\posx2265\pvpg\posy2492\absw8323\absh10304 \sl-311 \par\f20 \fs21 \cf
0 \fi840 masalah, tujuan dan manfaat penelitian serta sistematika penulisan.
\par}{\phpg\posx2265\pvpg\posy2492\absw8323\absh10304 \sl-311 \par\f20 \fs21 \cf
0 BAB II : TINJAUAN PUSTAKA
\par}{\phpg\posx2265\pvpg\posy2492\absw8323\absh10304 \sl-312 \par\f20 \fs21 \cf
0 \fi902 Bab II berisi mengenai uraian tentang teori-teori serta penelitian terd
ahulu
\par}{\phpg\posx2265\pvpg\posy2492\absw8323\absh10304 \sl-312 \par\f20 \fs21 \cf
0 \fi902 berkaitan dengan topik/masalah yang diteliti. Pada bab II juga dijelask
an
\par}{\phpg\posx2265\pvpg\posy2492\absw8323\absh10304 \sl-311 \par\f20 \fs21 \cf
0 \fi902 kerangka pemikiran yang melandasi timbulnya hipotesis penelitian.
Di
\par}{\phpg\posx2265\pvpg\posy2492\absw8323\absh10304 \sl-311 \par\f20 \fs21 \cf
0 \fi902 dalam kerangka pemikiran tersebut dijelaskan juga mengenai varia
bel
\par}{\phpg\posx2265\pvpg\posy2492\absw8323\absh10304 \sl-312 \par\f20 \fs21 \cf
0 \fi902 bebas dan variabel terikat dari penelitian ini.
\par}{\phpg\posx2265\pvpg\posy2492\absw8323\absh10304 \sl-312 \par\f20 \fs21 \cf
0 BAB III : METODE PENELITIAN
\par}{\phpg\posx2265\pvpg\posy2492\absw8323\absh10304 \sl-311 \par\f20 \fs21 \cf
0 \fi902 Bab III berisi deskripsi tentang variabel-variabel dalam
penelitian
\par}{\phpg\posx2265\pvpg\posy2492\absw8323\absh10304 \sl-312 \par\f20 \fs21 \cf
0 \fi902 secara operasional, penentuan populasi dan sampel penelitian, jenis dan
\par}{\phpg\posx2265\pvpg\posy2492\absw8323\absh10304 \sl-312 \par\f20 \fs21 \cf
0 \fi902 sumber data, metode pengumpulan data serta metode analisis yang
\par}{\phpg\posx2265\pvpg\posy2492\absw8323\absh10304 \sl-312 \par\f20 \fs21 \cf
0 \fi902 digunakan dalam penelitian ini. \par
}
\sect\sectd\pard\plain
\pgwsxn11904\pghsxn16833
{\phpg\posx2265\pvpg\posy2492\absw8322\absh6373 \f20 \fs21 \cf0 \f20 \fs21 \cf0
BAB IV: HASIL DAN PEMBAHASAN
\par}{\phpg\posx2265\pvpg\posy2492\absw8322\absh6373 \sl-312 \par\f20 \fs21 \cf0
\fi902 Bab IV berisi tentang deskripsi objek penelitian, analisis data, interpr
etasi
\par}{\phpg\posx2265\pvpg\posy2492\absw8322\absh6373 \sl-312 \par\f20 \fs21 \cf0
\fi902 hasil dan argumentasi terhadap hasil penelitian. Sebelum di
lakukan
\par}{\phpg\posx2265\pvpg\posy2492\absw8322\absh6373 \sl-311 \par\f20 \fs21 \cf0
\fi902 analisis data, terlebih dahulu dilakukan uji asumsi klasik yang dilakuka
n

\par}{\phpg\posx2265\pvpg\posy2492\absw8322\absh6373 \sl-312 \par\f20 \fs21 \cf0


\fi902 meliputi
uji
normalitas,
autokorelasi,
h
eterokedastisitas,
\par}{\phpg\posx2265\pvpg\posy2492\absw8322\absh6373 \sl-312 \par\f20 \fs21 \cf0
\fi902 multikolinearitas. Setelah semua uji terpenuhi, baru dilakuk
an uji
\par}{\phpg\posx2265\pvpg\posy2492\absw8322\absh6373 \sl-311 \par\f20 \fs21 \cf0
\fi902 hipotesis.
\par}{\phpg\posx2265\pvpg\posy2492\absw8322\absh6373 \sl-312 \par\f20 \fs21 \cf0
BAB V : PENUTUP
\par}{\phpg\posx2265\pvpg\posy2492\absw8322\absh6373 \sl-312 \par\f20 \fs21 \cf0
\fi902 Bab V berisi tentang kesimpulan dari penelitian yang menjawab seluruh
\par}{\phpg\posx2265\pvpg\posy2492\absw8322\absh6373 \sl-312 \par\f20 \fs21 \cf0
\fi902 pertanyaan
penelitian,
keterbatasan
penelitian,
serta
sar
an
yang
\par}{\phpg\posx2265\pvpg\posy2492\absw8322\absh6373 \sl-311 \par\f20 \fs21 \cf0
\fi902 nantinya
dapat
dijadikan
acuan
dalam
melakukan
p
enelitian
\par}{\phpg\posx2265\pvpg\posy2492\absw8322\absh6373 \sl-311 \par\f20 \fs21 \cf0
\fi902 selanjutnya. \par
}
\sect\sectd\pard\plain
\pgwsxn11904\pghsxn16833
{\phpg\posx4843\pvpg\posy2489\absw2954\absh785 \b \f20 \fs25 \cf0 \fi983 \b \f20
\fs25 \cf0 BAB II
\par}{\phpg\posx4843\pvpg\posy2489\absw2954\absh785 \sl-311 \par\b \f20 \fs25 \c
f0 TINJAUAN PUSTAKA \par
}
{\phpg\posx2265\pvpg\posy4373\absw8426\absh9173 \b \f20 \fs21 \cf0 \b \f20 \fs21
\cf0 2.1 Landasan Teori
\par}{\phpg\posx2265\pvpg\posy4373\absw8426\absh9173 \sl-311 \par\b \f20 \fs21 \
cf0 2.1.1 Teori{\i Stakeholder }
\par}{\phpg\posx2265\pvpg\posy4373\absw8426\absh9173 \sl-309 \par\b \f20 \fs21 \
cf0 \fi840 {\b0 Teori}{\b0\i stakeholder}{\b0 mengatakan}{\b0 bahwa}{\b0
perusahaan}{\b0 bukanlah}{\b0 entitas}{\b0 yang }
\par}{\phpg\posx2265\pvpg\posy4373\absw8426\absh9173 \sl-312 \par\b \f20 \fs21 \
cf0 {\b0 hanya}{\b0 beroperasi}{\b0 untuk}{\b0 kepentingan}{\b0 sendiri}
{\b0 namun}{\b0 harus}{\b0 mampu}{\b0 memberikan }
\par}{\phpg\posx2265\pvpg\posy4373\absw8426\absh9173 \sl-311 \par\b \f20 \fs21 \
cf0 {\b0 manfaat}{\b0 bagi}{\b0\i stakeholder}{\b0 -nya.}{\b0 Dengan}{\b0
demikian,}{\b0 keberadaan}{\b0 suatu}{\b0 perusahaan }
\par}{\phpg\posx2265\pvpg\posy4373\absw8426\absh9173 \sl-311 \par\b \f20 \fs21 \
cf0 {\b0 sangat}{\b0 dipengaruhi}{\b0 oleh}{\b0 dukungan}{\b0 yang}{\b0
diberikan}{\b0 oleh}{\b0\i stakeholder}{\b0 perusahaan }
\par}{\phpg\posx2265\pvpg\posy4373\absw8426\absh9173 \sl-312 \par\b \f20 \fs21 \
cf0 {\b0 tersebut}{\b0
(Ghozali}{\b0
dan}{\b0
Chariri,}{\b0
2007
).}{\b0
Wibisono}{\b0
(2007)}{\b0
mendefinisikan }
\par}{\phpg\posx2265\pvpg\posy4373\absw8426\absh9173 \sl-312 \par\b \f20 \fs21 \
cf0 {\b0\i stakeholders}{\b0 sebagai}{\b0 pihak-pihak}{\b0 atau}{\b0 kelompo
k-kelompok}{\b0 yang}{\b0 berkepentingan, }
\par}{\phpg\posx2265\pvpg\posy4373\absw8426\absh9173 \sl-311 \par\b \f20 \fs21 \
cf0 {\b0 baik}{\b0
langsung}{\b0
maupun}{\b0
tidak}{\b0
langsung,
}{\b0
terhadap}{\b0
eksistensi}{\b0
atau}{\b0
aktivitas }
\par}{\phpg\posx2265\pvpg\posy4373\absw8426\absh9173 \sl-311 \par\b \f20 \fs21 \
cf0 {\b0 perusahaan,}{\b0
dan}{\b0
karenanya}{\b0
kelompok-kelompok}{\b
0
tersebut}{\b0
mempengaruhi}{\b0
dan }
\par}{\phpg\posx2265\pvpg\posy4373\absw8426\absh9173 \sl-312 \par\b \f20 \fs21 \
cf0 {\b0 dipengaruhi}{\b0 oleh}{\b0 perusahaan. }
\par}{\phpg\posx2265\pvpg\posy4373\absw8426\absh9173 \sl-312 \par\b \f20 \fs21 \
cf0 \fi839 {\b0\i Stakeholder}{\b0
pada}{\b0
dasarnya}{\b0
dapat}{\b

0
mengendalikan}{\b0
atau}{\b0
memiliki }
\par}{\phpg\posx2265\pvpg\posy4373\absw8426\absh9173 \sl-311 \par\b \f20 \fs21 \
cf0 {\b0 kemampuan}{\b0
untuk}{\b0
mempengaruhi}{\b0
pemakaian}{\b0
sumber-sumber}{\b0
ekonomi}{\b0
yang }
\par}{\phpg\posx2265\pvpg\posy4373\absw8426\absh9173 \sl-312 \par\b \f20 \fs21 \
cf0 {\b0 digunakan}{\b0 perusahaan.}{\b0 Teori}{\b0\i stakeholder}{\b0 d
apat}{\b0 dibagi}{\b0 menjadi}{\b0 dua}{\b0 berdasarkan }
\par}{\phpg\posx2265\pvpg\posy4373\absw8426\absh9173 \sl-312 \par\b \f20 \fs21 \
cf0 {\b0 karakteristiknya}{\b0
yaitu}{\b0\i
stakeholder}{\b0
p
rimer}{\b0
dan}{\b0\i
stakeholder}{\b0
sekunder }
\par}{\phpg\posx2265\pvpg\posy4373\absw8426\absh9173 \sl-312 \par\b \f20 \fs21 \
cf0 {\b0 (Clarkson,1995).}{\b0\i
Stakeholder}{\b0
primer}{\b0
adalah}{\
b0
seseorang}{\b0
atau}{\b0
kelompok}{\b0
yang }
\par}{\phpg\posx2265\pvpg\posy4373\absw8426\absh9173 \sl-311 \par\b \f20 \fs21 \
cf0 {\b0 tanpanya}{\b0
perusahaan}{\b0
tidak}{\b0
dapat}{\b0
bertaha
n}{\b0
untuk}{\b0
going}{\b0
concern,}{\b0
meliputi: }\par
}
\sect\sectd\pard\plain
\pgwsxn11904\pghsxn16833
{\phpg\posx2265\pvpg\posy2492\absw8474\absh10866 \f20 \fs22 \cf0 \f20 \fs22 \cf0
shareholder dan investor, karyawan, konsumen dan pemasok, bersama dengan yang
\par}{\phpg\posx2265\pvpg\posy2492\absw8474\absh10866 \sl-312 \par\f20 \fs22 \cf
0 didefinisikan sebagai kelompok{\i
stakeholder} publik, yaitu: pem
erintah dan
\par}{\phpg\posx2265\pvpg\posy2492\absw8474\absh10866 \sl-312 \par\f20 \fs22 \cf
0 komunitas (organisasi lingkungan). Kelompok{\i stakeholder} sekunder didefini
sikan
\par}{\phpg\posx2265\pvpg\posy2492\absw8474\absh10866 \sl-311 \par\f20 \fs22 \cf
0 sebagai mereka yang mempengaruhi, atau dipengaruhi perusahaan, namun mereka
\par}{\phpg\posx2265\pvpg\posy2492\absw8474\absh10866 \sl-312 \par\f20 \fs22 \cf
0 tidak berhubungan dengan transaksi dengan perusahaan dan tidak
esensial
\par}{\phpg\posx2265\pvpg\posy2492\absw8474\absh10866 \sl-312 \par\f20 \fs22 \cf
0 kelangsungannya, misalnya media massa, dan masyarakat luas.
\par}{\phpg\posx2265\pvpg\posy2492\absw8474\absh10866 \sl-311 \par\f20 \fs22 \cf
0 \fi840 Dari kedua jenis{\i stakeholder} diatas,{\i stakeholder} primer memil
iki pengaruh
\par}{\phpg\posx2265\pvpg\posy2492\absw8474\absh10866 \sl-312 \par\f20 \fs22 \cf
0 yang paling besar bagi kelangsungan perusahaan karena mempunyai kekuas
aan
\par}{\phpg\posx2265\pvpg\posy2492\absw8474\absh10866 \sl-312 \par\f20 \fs22 \cf
0 yang cukup tinggi terhadap ketersediaan sumber daya perusahaan. Kekuas
aan
\par}{\phpg\posx2265\pvpg\posy2492\absw8474\absh10866 \sl-312 \par\f20 \fs22 \cf
0 tersebut dapat berupa kemampuan untuk membatasi pemakaian sumber ekonomi
\par}{\phpg\posx2265\pvpg\posy2492\absw8474\absh10866 \sl-311 \par\f20 \fs22 \cf
0 yang terbatas (modal dan tenaga kerja), memiliki pengaruh akses terhadap media
,
\par}{\phpg\posx2265\pvpg\posy2492\absw8474\absh10866 \sl-311 \par\f20 \fs22 \cf
0 kemampuan untuk mengatur perusahaan, atau kemampuan untuk mempengaruhi
\par}{\phpg\posx2265\pvpg\posy2492\absw8474\absh10866 \sl-312 \par\f20 \fs22 \cf
0 konsumsi atas barang dan jasa yang dihasilkan perusahaan (Deegan, 2000 dalam
\par}{\phpg\posx2265\pvpg\posy2492\absw8474\absh10866 \sl-312 \par\f20 \fs22 \cf
0 Ghozali dan Chariri, 2007). Oleh karena itu, "ketika{\i stakeholder}
mengendalikan
\par}{\phpg\posx2265\pvpg\posy2492\absw8474\absh10866 \sl-312 \par\f20 \fs22 \cf
0 sumber ekonomi yang penting bagi perusahaan, maka perusahaan akan ber
eaksi
\par}{\phpg\posx2265\pvpg\posy2492\absw8474\absh10866 \sl-311 \par\f20 \fs22 \cf

0 dengan cara-cara yang memuaskan keinginan{\i stakeholder}" (Ullman, 1985


dalam
\par}{\phpg\posx2265\pvpg\posy2492\absw8474\absh10866 \sl-312 \par\f20 \fs22 \cf
0 Chariri dan Ghozali, 2007).
\par}{\phpg\posx2265\pvpg\posy2492\absw8474\absh10866 \sl-311 \par\f20 \fs22 \cf
0 \fi839 Atas dasar argumen diatas, teori{\i stakeholder} umumnya berkaitan den
gan
\par}{\phpg\posx2265\pvpg\posy2492\absw8474\absh10866 \sl-312 \par\f20 \fs22 \cf
0 cara-cara
yang
digunakan
perusahaan
untuk
me-{\i manage}{\i
stakeholder-}nya.
\par}{\phpg\posx2265\pvpg\posy2492\absw8474\absh10866 \sl-312 \par\f20 \fs22 \cf
0 Cara-cara yang dilakukan untuk me{\i -manage}{\i stakeholder-}nya terga
ntung pada \par
}
\sect\sectd\pard\plain
\pgwsxn11904\pghsxn16833
{\phpg\posx2265\pvpg\posy2492\absw8441\absh10866 \f20 \fs22 \cf0 \f20 \fs22 \cf0
strategi yang diadopsi perusahaan (Ullman, 1985 dalam Chariri dan Ghoz
ali,
\par}{\phpg\posx2265\pvpg\posy2492\absw8441\absh10866 \sl-312 \par\f20 \fs22 \cf
0 2007). Salah satu strategi untuk menjaga hubungan dengan para{\i sta
keholder }
\par}{\phpg\posx2265\pvpg\posy2492\absw8441\absh10866 \sl-312 \par\f20 \fs22 \cf
0 perusahaan
adalah
dengan
melaksanakan
maupun
mengungkapkan
C
SR.
\par}{\phpg\posx2265\pvpg\posy2492\absw8441\absh10866 \sl-311 \par\f20 \fs22 \cf
0 Pelaksanaan aktivitas sosial dan pengungkapkan CSR diharapkan keinginan dar
i
\par}{\phpg\posx2265\pvpg\posy2492\absw8441\absh10866 \sl-312 \par\f20 \fs22 \cf
0 {\i stakeholder} dapat terakomodasi, sehingga akan menghasilkan hubungan
yang
\par}{\phpg\posx2265\pvpg\posy2492\absw8441\absh10866 \sl-312 \par\f20 \fs22 \cf
0 harmonis antara perusahaan dengan{\i stakeholder}nya. Hubungan yang ha
rmonis
\par}{\phpg\posx2265\pvpg\posy2492\absw8441\absh10866 \sl-311 \par\f20 \fs22 \cf
0 akan berakibat pada perusahaan dapat mencapai keberlanjutan{\i (sustainabilit
y)} atau
\par}{\phpg\posx2265\pvpg\posy2492\absw8441\absh10866 \sl-312 \par\f20 \fs22 \cf
0 kelestarian perusahaannya.
\par}{\phpg\posx2265\pvpg\posy2492\absw8441\absh10866 \sl-312 \par\f20 \fs22 \cf
0 \fi840 Para pemangku kepentingan ({\i stakeholders}) yang memiliki pengaruh ya
ng
\par}{\phpg\posx2265\pvpg\posy2492\absw8441\absh10866 \sl-312 \par\f20 \fs22 \cf
0 cukup kuat untuk menekan manajemen entitas bisnis untuk mengung
kapkan
\par}{\phpg\posx2265\pvpg\posy2492\absw8441\absh10866 \sl-311 \par\f20 \fs22 \cf
0 tanggung jawab sosial perusahaan, antara lain: dewan komsaris, masyarakat lua
s,
\par}{\phpg\posx2265\pvpg\posy2492\absw8441\absh10866 \sl-311 \par\f20 \fs22 \cf
0 dan pemilik saham asing maupun publik. Dewan komisaris merupakan waki
l
\par}{\phpg\posx2265\pvpg\posy2492\absw8441\absh10866 \sl-312 \par\f20 \fs22 \cf
0 {\i shareholder} didalam suatu entitas yang berbadan hukum perseroan terbatas.
Selain
\par}{\phpg\posx2265\pvpg\posy2492\absw8441\absh10866 \sl-312 \par\f20 \fs22 \cf
0 sebagai wakil{\i shareholder}, dewan komisaris juga selaku{\i stakeho
lder}, memiliki
\par}{\phpg\posx2265\pvpg\posy2492\absw8441\absh10866 \sl-312 \par\f20 \fs22 \cf
0 kemampuan
untuk
pengaruhi
dan
menekan
manajemen
entita
s
untuk

\par}{\phpg\posx2265\pvpg\posy2492\absw8441\absh10866 \sl-311 \par\f20 \fs22 \cf


0 mengungkapkan tanggung jawab sosial perusahaan, karena dewan kom
isaris
\par}{\phpg\posx2265\pvpg\posy2492\absw8441\absh10866 \sl-312 \par\f20 \fs22 \cf
0 merupakan pelaksana tertinggi didalam entitas.
\par}{\phpg\posx2265\pvpg\posy2492\absw8441\absh10866 \sl-311 \par\f20 \fs22 \cf
0 \fi840 Tekanan masyarakat luas ({\i stakeholders}) membuat perusahaa
n tipe
\par}{\phpg\posx2265\pvpg\posy2492\absw8441\absh10866 \sl-312 \par\f20 \fs22 \cf
0 {\i high-profile} lebih memperhatikan kegiatan produksinya dan lingkunga
n sekitar
\par}{\phpg\posx2265\pvpg\posy2492\absw8441\absh10866 \sl-312 \par\f20 \fs22 \cf
0 entitas bisnisnya. Hal tersebut, dimungkinkan bahwa perusahaan tipe{\i high-p
rofile }\par
}
\sect\sectd\pard\plain
\pgwsxn11904\pghsxn16833
{\phpg\posx2265\pvpg\posy2492\absw8301\absh10866 \f20 \fs21 \cf0 \f20 \fs21 \cf0
melakukan kesalahan atau kegagalan pada proses maupun hasil produksinya
,
\par}{\phpg\posx2265\pvpg\posy2492\absw8301\absh10866 \sl-312 \par\f20 \fs21 \cf
0 sehingga menimbulkan kerusakan lingkungan sekitar perusahaan. Dampak da
ri
\par}{\phpg\posx2265\pvpg\posy2492\absw8301\absh10866 \sl-312 \par\f20 \fs21 \cf
0 kerusakan lingkungan akan menimbulkan masalah sosial disekitar perusaha
an.
\par}{\phpg\posx2265\pvpg\posy2492\absw8301\absh10866 \sl-311 \par\f20 \fs21 \cf
0 Tekanan masyarakat luas ({\i stakeholder}) juga, membuat perusahaan bes
ar dengan
\par}{\phpg\posx2265\pvpg\posy2492\absw8301\absh10866 \sl-312 \par\f20 \fs21 \cf
0 resiko tekanan politis yang besar, agar lebih mengungkapkan tanggung
jawab
\par}{\phpg\posx2265\pvpg\posy2492\absw8301\absh10866 \sl-312 \par\f20 \fs21 \cf
0 sosial atas aktivitas usahanya terhadap lingkungan sekitarnya. Dengan
adanya
\par}{\phpg\posx2265\pvpg\posy2492\absw8301\absh10866 \sl-311 \par\f20 \fs21 \cf
0 pengungkapan aktivitas sosial yang lebih besar merupakan pengurangan b
iaya
\par}{\phpg\posx2265\pvpg\posy2492\absw8301\absh10866 \sl-312 \par\f20 \fs21 \cf
0 politis bagi perusahaan, sehingga perusahaan dalam jangka waktu panjan
g bisa
\par}{\phpg\posx2265\pvpg\posy2492\absw8301\absh10866 \sl-312 \par\f20 \fs21 \cf
0 terhindar
dari biaya
yang
sangat
besar
akibat
dari tuntu
tan
masyarakat
\par}{\phpg\posx2265\pvpg\posy2492\absw8301\absh10866 \sl-312 \par\f20 \fs21 \cf
0 ({\i stakeholder}) (Hasibuan, 2001).
\par}{\phpg\posx2265\pvpg\posy2492\absw8301\absh10866 \sl-311 \par\f20 \fs21 \cf
0 \fi840 Tekanan dari pemilik saham asing dan saham publik selaku{\i stakeholde
r},
\par}{\phpg\posx2265\pvpg\posy2492\absw8301\absh10866 \sl-311 \par\f20 \fs21 \cf
0 membuat manajemen perusahaan, selain mengungkapkan kinerja keuanga
n
\par}{\phpg\posx2265\pvpg\posy2492\absw8301\absh10866 \sl-312 \par\f20 \fs21 \cf
0 perusahaan, tetapi juga harus mengungkapkan informasi CSR pada laporan tahunan
\par}{\phpg\posx2265\pvpg\posy2492\absw8301\absh10866 \sl-312 \par\f20 \fs21 \cf
0 perusahaan. Hal tersebut, menunjukkan kepedulian pemilik saham asing dan saham
\par}{\phpg\posx2265\pvpg\posy2492\absw8301\absh10866 \sl-312 \par\f20 \fs21 \cf
0 publik terhadap isu-isu sosial misalnya hak asasi manusia, pendidikan,

tenaga
\par}{\phpg\posx2265\pvpg\posy2492\absw8301\absh10866 \sl-311 \par\f20 \fs21 \cf
0 kerja, dan lingkungan sebagai isu penting untuk diungkapkan dalam lap
oran
\par}{\phpg\posx2265\pvpg\posy2492\absw8301\absh10866 \sl-312 \par\f20 \fs21 \cf
0 tahunan perusahaan (Rustiarini, 2010).
\par}{\phpg\posx2265\pvpg\posy2492\absw8301\absh10866 \sl-314 \par\f20 \fs21 \cf
0 {\b 2.1.2}{\b Teori}{\b Agensi}{\b (}{\b\i AgencyTheory) }
\par}{\phpg\posx2265\pvpg\posy2492\absw8301\absh10866 \sl-309 \par\f20 \fs21 \cf
0 \fi840 Prinsip utama teori ini menyatakan adanya hubungan kerja antara
pihak
\par}{\phpg\posx2265\pvpg\posy2492\absw8301\absh10866 \sl-312 \par\f20 \fs21 \cf
0 yang memberi wewenang (prinsipal) yaitu investor dengan pihak yang menerima \
par
}
\sect\sectd\pard\plain
\pgwsxn11904\pghsxn16833
{\phpg\posx2265\pvpg\posy2492\absw8419\absh10866 \f20 \fs21 \cf0 \f20 \fs21 \cf0
wewenang (agensi) yaitu manajer entitas bisnis. Hubungan keagenen adalah suatu
\par}{\phpg\posx2265\pvpg\posy2492\absw8419\absh10866 \sl-312 \par\f20 \fs21 \cf
0 kontrak dimana seseorang atau lebih (prinsipal) melibatkan orang lain (agen) u
ntuk
\par}{\phpg\posx2265\pvpg\posy2492\absw8419\absh10866 \sl-312 \par\f20 \fs21 \cf
0 melakukan beberapa layanan atas nama mereka yang melibatkan mendelegasikan
\par}{\phpg\posx2265\pvpg\posy2492\absw8419\absh10866 \sl-311 \par\f20 \fs21 \cf
0 sebagian kewenangan pengambilan keputusan kepada agen (Jansen dan Meckling,
\par}{\phpg\posx2265\pvpg\posy2492\absw8419\absh10866 \sl-312 \par\f20 \fs21 \cf
0 1986).
\par}{\phpg\posx2265\pvpg\posy2492\absw8419\absh10866 \sl-312 \par\f20 \fs21 \cf
0 \fi840 Teori agensi mengasumsikan bahwa semua individu bertindak
atas
\par}{\phpg\posx2265\pvpg\posy2492\absw8419\absh10866 \sl-311 \par\f20 \fs21 \cf
0 kepentingan mereka sendiri, sehingga terjadi konflik kepentingan antara
pemilik
\par}{\phpg\posx2265\pvpg\posy2492\absw8419\absh10866 \sl-312 \par\f20 \fs21 \cf
0 dan agen, karena adanya kemungkinan agen tidak selalu berbuat sesuai
dengan
\par}{\phpg\posx2265\pvpg\posy2492\absw8419\absh10866 \sl-312 \par\f20 \fs21 \cf
0 kepentingan prinsipal, sehingga memicu biaya keagenan (agency cost). Pemegang
\par}{\phpg\posx2265\pvpg\posy2492\absw8419\absh10866 \sl-312 \par\f20 \fs21 \cf
0 saham sebagai prinsipal diasumsikan hanya tertarik kepada hasil keuang
an yang
\par}{\phpg\posx2265\pvpg\posy2492\absw8419\absh10866 \sl-311 \par\f20 \fs21 \cf
0 bertambah atau investasi mereka di dalam perusahaan. Sedang pa
ra agen
\par}{\phpg\posx2265\pvpg\posy2492\absw8419\absh10866 \sl-311 \par\f20 \fs21 \cf
0 diasumsikan menerima kepuasan berupa kompensasi keuangan dan syarat-sya
rat
\par}{\phpg\posx2265\pvpg\posy2492\absw8419\absh10866 \sl-312 \par\f20 \fs21 \cf
0 yang menyertai dalam hubungan tersebut.
\par}{\phpg\posx2265\pvpg\posy2492\absw8419\absh10866 \sl-312 \par\f20 \fs21 \cf
0 \fi840 Dalam hubungan agensi tersebut, terdapat 3 faktor yang mempenga
ruhi
\par}{\phpg\posx2265\pvpg\posy2492\absw8419\absh10866 \sl-312 \par\f20 \fs21 \cf
0 pengungkapan tanggung jawab sosial perusahaan yaitu biaya pengaw
asan
\par}{\phpg\posx2265\pvpg\posy2492\absw8419\absh10866 \sl-311 \par\f20 \fs21 \cf
0 (monitoring costs), biaya kontrak (contracting costs), dan visib
ilitas politis.
\par}{\phpg\posx2265\pvpg\posy2492\absw8419\absh10866 \sl-312 \par\f20 \fs21 \cf

0 Perusahaan yang melakukan pengungkapan informasi tanggung jawab


sosial
\par}{\phpg\posx2265\pvpg\posy2492\absw8419\absh10866 \sl-311 \par\f20 \fs21 \cf
0 dengan tujuan untuk membangun image pada perusahaan dan mendap
atkan
\par}{\phpg\posx2265\pvpg\posy2492\absw8419\absh10866 \sl-312 \par\f20 \fs21 \cf
0 perhatian dari masyarakat. Perusahaan memerlukan biaya dalam rangka un
tuk
\par}{\phpg\posx2265\pvpg\posy2492\absw8419\absh10866 \sl-312 \par\f20 \fs21 \cf
0 memberikan informasi pertanggungjawaban sosial, sehingga laba yang dilaporkan
\par
}
\sect\sectd\pard\plain
\pgwsxn11904\pghsxn16833
{\phpg\posx2265\pvpg\posy2492\absw8622\absh11289 \f20 \fs21 \cf0 \f20 \fs21 \cf0
dalam tahun berjalan menjadi lebih rendah. Ketika perusahaan menghadapi biaya
\par}{\phpg\posx2265\pvpg\posy2492\absw8622\absh11289 \sl-312 \par\f20 \fs21 \cf
0 kontrak dan biaya pengawasan yang rendah dan visibilitas politis yang tinggi a
kan
\par}{\phpg\posx2265\pvpg\posy2492\absw8622\absh11289 \sl-312 \par\f20 \fs21 \cf
0 cenderung untuk mengungkapkan informasi pertanggungjawaban sosial.
Jadi
\par}{\phpg\posx2265\pvpg\posy2492\absw8622\absh11289 \sl-311 \par\f20 \fs21 \cf
0 pengungkapan informasi pertanggungjawaban sosial berhubungan positif dengan
\par}{\phpg\posx2265\pvpg\posy2492\absw8622\absh11289 \sl-312 \par\f20 \fs21 \cf
0 kinerja sosial, kinerja ekonomi dan visibilitas politis dan berhubunga
n negatif
\par}{\phpg\posx2265\pvpg\posy2492\absw8622\absh11289 \sl-312 \par\f20 \fs21 \cf
0 dengan biaya kontrak dan pengawasan (biaya keagenen), (Belkaoui dan K
arpik,
\par}{\phpg\posx2265\pvpg\posy2492\absw8622\absh11289 \sl-311 \par\f20 \fs21 \cf
0 1989 dalam Anggraini, 2006).
\par}{\phpg\posx2265\pvpg\posy2492\absw8622\absh11289 \sl-312 \par\f20 \fs21 \cf
0 \fi840 Berdasarkan teori agensi, perusahaan yang menghadapi biaya kontr
ak
\par}{\phpg\posx2265\pvpg\posy2492\absw8622\absh11289 \sl-312 \par\f20 \fs21 \cf
0 dan biaya pengawasan yang rendah cenderung akan melaporkan laba bersi
h
\par}{\phpg\posx2265\pvpg\posy2492\absw8622\absh11289 \sl-312 \par\f20 \fs21 \cf
0 rendah atau dengan kata lain akan mengeluarkan biaya-biaya untuk kepentingan
\par}{\phpg\posx2265\pvpg\posy2492\absw8622\absh11289 \sl-311 \par\f20 \fs21 \cf
0 manajemen (salah satunya biaya yang dapat meningkatkan reputasi perusahaan di
\par}{\phpg\posx2265\pvpg\posy2492\absw8622\absh11289 \sl-311 \par\f20 \fs21 \cf
0 mata masyarakat). Kemudian, sebagai wujud pertanggungjawaban, mana
jer
\par}{\phpg\posx2265\pvpg\posy2492\absw8622\absh11289 \sl-312 \par\f20 \fs21 \cf
0 sebagai agen akan berusaha memenuhi seluruh keinginan pihak prinsipal, dalam
\par}{\phpg\posx2265\pvpg\posy2492\absw8622\absh11289 \sl-312 \par\f20 \fs21 \cf
0 hal ini adalah pengungkapan informasi pertanggungjawaban sosial perusahaan.
\par}{\phpg\posx2265\pvpg\posy2492\absw8622\absh11289 \sl-314 \par\f20 \fs21 \cf
0 {\b 2.1.3}{\b Konsep}{\b\i Corporate}{\b\i Social}{\b\i Responsibility}{\b
(CSR) }
\par}{\phpg\posx2265\pvpg\posy2492\absw8622\absh11289 \sl-311 \par\f20 \fs21 \cf
0 {\b 2.1.3.1}{\b Definisi}{\b CSR }
\par}{\phpg\posx2265\pvpg\posy2492\absw8622\absh11289 \sl-309 \par\f20 \fs21 \cf
0 \fi840 Definisi mengenai{\i Corporate}{\i Social}{\i Responsibility} (
CSR) sekarang ini
\par}{\phpg\posx2265\pvpg\posy2492\absw8622\absh11289 \sl-311 \par\f20 \fs21 \cf
0 sangatlah beragam. Seperti definisi CSR yang dikemukan oleh World bank (2002),

\par}{\phpg\posx2265\pvpg\posy2492\absw8622\absh11289 \sl-312 \par\f20 \fs21 \cf


0 sebagai berikut:
\par}{\phpg\posx2265\pvpg\posy2492\absw8622\absh11289 \sl-235 \par\f20 \fs21 \cf
0 \fi355 {\i "..........}{\i
CSR}{\i
is}{\i
committment}{\i
of}{\i
business}{\i
to}{\i
contribute}{\i
to}{\i
sustainable }
\par}{\phpg\posx2265\pvpg\posy2492\absw8622\absh11289 \sl-312 \f20 \fs21 \cf0 \f
i355 {\i economic}{\i development}{\i working}{\i with}{\i employees}{\i an
d}{\i their}{\i representatives,}{\i the }
\par}{\phpg\posx2265\pvpg\posy2492\absw8622\absh11289 \sl-312 \f20 \fs21 \cf0 \f
i355 {\i local}{\i community}{\i and}{\i society}{\i at}{\i large}{\i to}{
\i improve}{\i quality}{\i of}{\i live,}{\i in}{\i ways}{\i that }\par
}
\sect\sectd\pard\plain
\pgwsxn11904\pghsxn16833
{\phpg\posx2620\pvpg\posy2339\absw6623\absh196 \i \f20 \fs21 \cf0 \i \f20 \fs21
\cf0 are both good for business and good for development. .........." \par
}
{\phpg\posx2265\pvpg\posy3428\absw8665\absh10304 \f20 \fs21 \cf0 \f20 \fs21 \cf0
Yang dimaksud didalam definisi adalah CSR merupakan suatu komitmen bis
nis
\par}{\phpg\posx2265\pvpg\posy3428\absw8665\absh10304 \sl-312 \par\f20 \fs21 \cf
0 untuk berperan dalam pembangunan ekonomi yang dapat bekerja dengan karyawan
\par}{\phpg\posx2265\pvpg\posy3428\absw8665\absh10304 \sl-312 \par\f20 \fs21 \cf
0 dan perwakilan mereka, masyarakat sekitar dan masyarakat yang lebih luas untuk
\par}{\phpg\posx2265\pvpg\posy3428\absw8665\absh10304 \sl-312 \par\f20 \fs21 \cf
0 memperbaiki kualitas hidup, dengan cara yang baik bagi bisnis
maupun
\par}{\phpg\posx2265\pvpg\posy3428\absw8665\absh10304 \sl-311 \par\f20 \fs21 \cf
0 pengembangan (Sumedi, 2010).
\par}{\phpg\posx2265\pvpg\posy3428\absw8665\absh10304 \sl-312 \par\f20 \fs21 \cf
0 \fi840 CSR merupakan mekanisme bagi suatu organisasi untuk suka
rela
\par}{\phpg\posx2265\pvpg\posy3428\absw8665\absh10304 \sl-312 \par\f20 \fs21 \cf
0 mengintegrasikan perhatian terhadap lingkungan dan sosial ke dalam oper
asinya
\par}{\phpg\posx2265\pvpg\posy3428\absw8665\absh10304 \sl-311 \par\f20 \fs21 \cf
0 dan interaksinya dengan{\i stakeholders}, yang melebihi tanggung jawab organi
sasi di
\par}{\phpg\posx2265\pvpg\posy3428\absw8665\absh10304 \sl-311 \par\f20 \fs21 \cf
0 bidang
hukum
(Darwin,
2004).
Pertanggungjawaban
sosial
p
erusahaan
\par}{\phpg\posx2265\pvpg\posy3428\absw8665\absh10304 \sl-312 \par\f20 \fs21 \cf
0 diungkapkan di dalam laporan yang disebut Sustainability Reporting. Sustainabi
lity
\par}{\phpg\posx2265\pvpg\posy3428\absw8665\absh10304 \sl-312 \par\f20 \fs21 \cf
0 Reporting adalah pelaporan mengenai kebijakan ekonomi, lingkungan, dan sosial,
\par}{\phpg\posx2265\pvpg\posy3428\absw8665\absh10304 \sl-311 \par\f20 \fs21 \cf
0 pengaruh dan kinerja organisasi dan produknya didalam konteks pembangu
nan
\par}{\phpg\posx2265\pvpg\posy3428\absw8665\absh10304 \sl-312 \par\f20 \fs21 \cf
0 berkelanjutan (sustainable development) (Astrotamma, 2009).
\par}{\phpg\posx2265\pvpg\posy3428\absw8665\absh10304 \sl-311 \par\f20 \fs21 \cf
0 \fi840 Menurut Moon (2004) dalam Astrotamma (2009) CSR adalah konsep
\par}{\phpg\posx2265\pvpg\posy3428\absw8665\absh10304 \sl-312 \par\f20 \fs21 \cf
0 yang sulit diartikan. Konsep CSR seringkali tumpang-tindih dengan konsep-konse
p
\par}{\phpg\posx2265\pvpg\posy3428\absw8665\absh10304 \sl-312 \par\f20 \fs21 \cf

0 lainnya, seperti{\i corporate}{\i citizenship,}{\i sustainable}{\i bu


siness,}{\i dan}{\i business}{\i ethic}.
\par}{\phpg\posx2265\pvpg\posy3428\absw8665\absh10304 \sl-312 \par\f20 \fs21 \cf
0 Perbedaan atau persamaan diantara konsep-konsep tersebut tidak menjadi
subjek
\par}{\phpg\posx2265\pvpg\posy3428\absw8665\absh10304 \sl-311 \par\f20 \fs21 \cf
0 pembahasan dalam penelitian ini. Konsep CSR telah mengalami peningkata
n
\par}{\phpg\posx2265\pvpg\posy3428\absw8665\absh10304 \sl-312 \par\f20 \fs21 \cf
0 dalam beberapa tahun terakhir ini. CSR merupakan sebuah konsep yang
telah \par
}
\sect\sectd\pard\plain
\pgwsxn11904\pghsxn16833
{\phpg\posx2265\pvpg\posy2492\absw8766\absh11009 \f20 \fs21 \cf0 \f20 \fs21 \cf0
menarik perhatian dunia dan mendapat perhatian dalam ekonomi global. Nam
un
\par}{\phpg\posx2265\pvpg\posy2492\absw8766\absh11009 \sl-312 \par\f20 \fs21 \cf
0 demikian, konsep CSR masih belum seragam dengan pandangan yang masih
\par}{\phpg\posx2265\pvpg\posy2492\absw8766\absh11009 \sl-312 \par\f20 \fs21 \cf
0 beragam tentang kegunaan dan aplikabilitas potensialnya (Jamali dan Mi
rshak,
\par}{\phpg\posx2265\pvpg\posy2492\absw8766\absh11009 \sl-311 \par\f20 \fs21 \cf
0 2006 dalam Astrotamma, 2009).
\par}{\phpg\posx2265\pvpg\posy2492\absw8766\absh11009 \sl-314 \par\f20 \fs21 \cf
0 {\b 2.1.3.2}{\b Pengungkapan}{\b CSR}{\b dalam}{\b Laporan}{\b Tahunan }
\par}{\phpg\posx2265\pvpg\posy2492\absw8766\absh11009 \sl-309 \par\f20 \fs21 \cf
0 \fi840 Definisi pengungkapan, sebagaimana yang dijelaskan oleh Hendrikse
n
\par}{\phpg\posx2265\pvpg\posy2492\absw8766\absh11009 \sl-312 \par\f20 \fs21 \cf
0 (1991:203) dalam Sumedi (2010) yang menyatakan bahwa pengungkapan sebagai
\par}{\phpg\posx2265\pvpg\posy2492\absw8766\absh11009 \sl-311 \par\f20 \fs21 \cf
0 penyajian sejumlah informasi yang dibutuhkan untuk pengoperasian secara optima
l
\par}{\phpg\posx2265\pvpg\posy2492\absw8766\absh11009 \sl-311 \par\f20 \fs21 \cf
0 pasar modal yang efisien. Definisi pengungkapan tersebut ditujukan pada tanggu
ng
\par}{\phpg\posx2265\pvpg\posy2492\absw8766\absh11009 \sl-312 \par\f20 \fs21 \cf
0 jawab sosial perusahaan, dimana pengungkapan informasi CSR pada lapora
n
\par}{\phpg\posx2265\pvpg\posy2492\absw8766\absh11009 \sl-312 \par\f20 \fs21 \cf
0 tahunan entitas bisnis memberikan dampak positif, yaitu manfaat jangka pan
jang
\par}{\phpg\posx2265\pvpg\posy2492\absw8766\absh11009 \sl-311 \par\f20 \fs21 \cf
0 bagi perusahaan kedepannya, meskipun pengungkapan informasi CSR masi
h
\par}{\phpg\posx2265\pvpg\posy2492\absw8766\absh11009 \sl-311 \par\f20 \fs21 \cf
0 bersifat{\fs20 sukarela}{\fs20 (}{\i \fs20 voluntary}{\fs20 )}.
\par}{\phpg\posx2265\pvpg\posy2492\absw8766\absh11009 \sl-311 \par\f20 \fs21 \cf
0 \fi840 Setiap entitas bisnis selain berusaha untuk kepentingan pemegang saham
\par}{\phpg\posx2265\pvpg\posy2492\absw8766\absh11009 \sl-312 \par\f20 \fs21 \cf
0 dan mengkonsetrasikan diri pada pencapaian laba juga mempunyai tanggung jawab
\par}{\phpg\posx2265\pvpg\posy2492\absw8766\absh11009 \sl-312 \par\f20 \fs21 \cf
0 sosial, sehingga perlu diungkapkan dalam laporan tahunan perusahaan. Penjelasa
n
\par}{\phpg\posx2265\pvpg\posy2492\absw8766\absh11009 \sl-312 \par\f20 \fs21 \cf
0 mengenai tanggung jawab sosial tertuang didalam Pernyataan Standar Akuntan
si
\par}{\phpg\posx2265\pvpg\posy2492\absw8766\absh11009 \sl-311 \par\f20 \fs21 \cf
0 Keuangan (PSAK) No.1 (Revisi 2009) paragraf 12:

\par}{\phpg\posx2265\pvpg\posy2492\absw8766\absh11009 \sl-235 \par\f20 \fs21 \cf


0 \fi268 {\i "..........}{\i
Entitas}{\i
dapat}{\i
pula}{\i
menyajik
an,}{\i
terpisah}{\i
dari}{\i
laporan}{\i
keuangan, }
\par}{\phpg\posx2265\pvpg\posy2492\absw8766\absh11009 \sl-312 \f20 \fs21 \cf0 \f
i268 {\i laporan}{\i mengenai}{\i lingkungan}{\i hidup}{\i dan}{\i lap
oran}{\i nilai}{\i tambah}{\i (value}{\i added }
\par}{\phpg\posx2265\pvpg\posy2492\absw8766\absh11009 \sl-312 \f20 \fs21 \cf0 \f
i268 {\i statement),}{\i khususnya}{\i bagi}{\i industri}{\i dimana}{\i fak
tor}{\i lingkungan}{\i hidup}{\i memegang }
\par}{\phpg\posx2265\pvpg\posy2492\absw8766\absh11009 \sl-312 \f20 \fs21 \cf0 \f
i268 {\i peranan}{\i
penting}{\i
dan}{\i
bagi}{\i
industri}{\i
ya
ng}{\i
menganggap}{\i
karyawan}{\i
sebagai }\par
}
\sect\sectd\pard\plain
\pgwsxn11904\pghsxn16833
{\phpg\posx2534\pvpg\posy2339\absw8466\absh477 \i \f20 \fs21 \cf0 \i \f20 \fs21
\cf0 kelompok pengguna laporan yang memegang peranan penting. Lapo
ran
\par}{\phpg\posx2534\pvpg\posy2339\absw8466\absh477 \sl-312 \i \f20 \fs21 \cf0 t
ambahan tersebut di luar ruang lingkup Standar Akuntansi Keuangan. .........." \
par
}
{\phpg\posx2265\pvpg\posy3740\absw8536\absh9743 \f20 \fs21 \cf0 \fi839 \f20 \fs2
1 \cf0 Pengungkapan CSR yang dilakukan oleh perusahaan umumnya masih
\par}{\phpg\posx2265\pvpg\posy3740\absw8536\absh9743 \sl-311 \par\f20 \fs21 \cf0
bersifat{\i voluntary} (sukarela),{\i unaudited} (belum diaudit), dan{\
i unregulated} (tidak
\par}{\phpg\posx2265\pvpg\posy3740\absw8536\absh9743 \sl-312 \par\f20 \fs21 \cf0
dipengaruhi oleh peraturan tertentu) (Sumedi, 2010). Oleh karena itu, entitas b
isnis
\par}{\phpg\posx2265\pvpg\posy3740\absw8536\absh9743 \sl-312 \par\f20 \fs21 \cf0
memiliki kebebasan untuk mengungkapkan informasi yang tidak diwajibkan oleh
\par}{\phpg\posx2265\pvpg\posy3740\absw8536\absh9743 \sl-312 \par\f20 \fs21 \cf0
badan penyelenggara pasar modal. Keragaman dalam pengungkapan disebabkan
\par}{\phpg\posx2265\pvpg\posy3740\absw8536\absh9743 \sl-311 \par\f20 \fs21 \cf0
oleh entitas bisnis yang dikelola oleh manajer yang memiliki pandangan
filosofi
\par}{\phpg\posx2265\pvpg\posy3740\absw8536\absh9743 \sl-311 \par\f20 \fs21 \cf0
manajerial yang berbeda dan keluasan yang berkaitan dengan pengungkapan
\par}{\phpg\posx2265\pvpg\posy3740\absw8536\absh9743 \sl-312 \par\f20 \fs21 \cf0
informasi kepada masyarakat.
\par}{\phpg\posx2265\pvpg\posy3740\absw8536\absh9743 \sl-312 \par\f20 \fs21 \cf0
\fi840 Ada beberapa penelitian terkait identifikasi mengenai pengung
kapan
\par}{\phpg\posx2265\pvpg\posy3740\absw8536\absh9743 \sl-311 \par\f20 \fs21 \cf0
terhadap CSR, meskipun sampai saat ini masih terdapat perbedaan penda
pat
\par}{\phpg\posx2265\pvpg\posy3740\absw8536\absh9743 \sl-311 \par\f20 \fs21 \cf0
mengenai isi dari pengungkapan CSR itu sendiri (Chariri dan Ghozali,
2007).
\par}{\phpg\posx2265\pvpg\posy3740\absw8536\absh9743 \sl-312 \par\f20 \fs21 \cf0
Menurut Zhegal dan Ahmed (1990) dalam Anggraini (2006) mengidentifikasikan
\par}{\phpg\posx2265\pvpg\posy3740\absw8536\absh9743 \sl-312 \par\f20 \fs21 \cf0
beberapa hal yang berkaitan dengan pelaporan CSR perusahaan, yaitu seb
agai
\par}{\phpg\posx2265\pvpg\posy3740\absw8536\absh9743 \sl-311 \par\f20 \fs21 \cf0
berikut:
\par}{\phpg\posx2265\pvpg\posy3740\absw8536\absh9743 \sl-312 \par\f20 \fs21 \cf0

\fi1080 1.

Lingkungan, meliputi pengendalian terhadap polusi, pencegahan

\par}{\phpg\posx2265\pvpg\posy3740\absw8536\absh9743 \sl-312 \par\f20 \fs21 \cf0


\fi1440 atau perbaikan terhadap kerusakan lingkungan, konservasi alam,
\par}{\phpg\posx2265\pvpg\posy3740\absw8536\absh9743 \sl-312 \par\f20 \fs21 \cf0
\fi1440 dan pengungkapan lain yang berkaitan dengan lingkungan.
\par}{\phpg\posx2265\pvpg\posy3740\absw8536\absh9743 \sl-311 \par\f20 \fs21 \cf0
\fi1080 2. Energi, meliputi konservasi energi, efisiensi energi. \par
}
\sect\sectd\pard\plain
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{\phpg\posx2265\pvpg\posy2492\absw8473\absh5959 \f20 \fs21 \cf0 \fi1080 \f20 \fs
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dap
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\fi1440 minoritas dan perempuan, dukungan terhadap usaha minoritas,
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\fi1440 tanggung jawab social.
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\fi1080 4. Sumber daya manusia, meliputi aktivitas di dalam suatu komunitas,
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\fi1440 dalam kaitan dengan pelayanan kesehatan, pendidikan dan seni.
\par}{\phpg\posx2265\pvpg\posy2492\absw8473\absh5959 \sl-312 \par\f20 \fs21 \cf0
\fi1080 5. Produk, meliputi keamanan, pengurangan polusi.

\par}{\phpg\posx2265\pvpg\posy2492\absw8473\absh5959 \sl-311 \par\f20 \fs21 \cf0


\fi840 Sementara itu, Darwin (2004) dalam Anggraini (2006) mengatakan bahwa
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{\i Corporate}{\i
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kategori yang biasa
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lingkungan, dan kinerja sosial.
\par}{\phpg\posx2265\pvpg\posy2492\absw8473\absh5959 \sl-237 \par\f20 \fs21 \cf0
\fi3494 {\b Tabel}{\b 2.1 }
\par}{\phpg\posx2265\pvpg\posy2492\absw8473\absh5959 \sl-311 \f20 \fs21 \cf0 \fi
1401 {\b Kategori}{\b dalam}{\b\i Corporate}{\b\i Sustainability}{\b\i Repor
ting }\par
}
{\phpg\posx2376\pvpg\posy9606\absw3555\absh1414 \f20 \fs21 \cf0 \fi1502 \f20 \fs
21 \cf0 Kategori
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erja Ekonomi
\par}{\phpg\posx2376\pvpg\posy9606\absw3555\absh1414 \sl-321 \f20 \fs21 \cf0 Pen
garuh ekonomi secara langsung
\par}{\phpg\posx2376\pvpg\posy9606\absw3555\absh1414 \sl-316 \par\f20 \fs21 \cf0
Kinerja Lingkungan \par
}
{\phpg\posx8112\pvpg\posy9606\absw696\absh196 \f20 \fs21 \cf0 \f20 \fs21 \cf0 As
pek \par
}
{\phpg\posx6441\pvpg\posy10326\absw1095\absh196 \f20 \fs21 \cf0 \f20 \fs21 \cf0
Pelanggan, \par
}
{\phpg\posx7996\pvpg\posy10326\absw1030\absh196 \f20 \fs21 \cf0 \f20 \fs21 \cf0
pemasok, \par
}
{\phpg\posx9408\pvpg\posy10326\absw1055\absh196 \f20 \fs21 \cf0 \f20 \fs21 \cf0
karyawan, \par
}
{\phpg\posx2376\pvpg\posy10638\absw8264\absh1906 \f20 \fs21 \cf0 \fi4065 \f20 \f
s21 \cf0 penyedia modal dan sector publik
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0 Hal-hal yang terkait dengan lingkungan
Bahan baku, energi, air, keanekarag
aman
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i4065 hayati ({\i biodiversity}), emisi, sungai, dan
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i4065 sampah,
pemasok,
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i4065 pelaksanaan, dan angkutan
\par}{\phpg\posx2376\pvpg\posy10638\absw8264\absh1906 \sl-321 \f20 \fs21 \cf0 Ki
nerja Sosial \par
}
{\phpg\posx2376\pvpg\posy12865\absw1307\absh196 \f20 \fs21 \cf0 \f20 \fs21 \cf0
Praktik kerja \par
}
{\phpg\posx6441\pvpg\posy12865\absw4046\absh196 \f20 \fs21 \cf0 \f20 \fs21 \cf0
Keamanan
dan
keselamatam
tenaga \par
}
{\phpg\posx6441\pvpg\posy13177\absw3237\absh766 \f20 \fs21 \cf0 \f20 \fs21 \cf0
kerja,
pendidikan
dan
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empatan kerja
\par}{\phpg\posx6441\pvpg\posy13177\absw3237\absh766 \sl-321 \f20 \fs21 \cf0 Str
ategi
dan
manajemen, \par
}
{\phpg\posx9590\pvpg\posy13177\absw895\absh766 \f20 \fs21 \cf0 \f20 \fs21 \cf0 t
raining,
\par}{\phpg\posx9590\pvpg\posy13177\absw895\absh766 \sl-316 \par\f20 \fs21 \cf0
\fi446 non \par
}
{\phpg\posx2376\pvpg\posy13811\absw1295\absh196 \f20 \fs21 \cf0 \f20 \fs21 \cf0
Hak manusia \par
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{\phpg\posx2376\pvpg\posy2430\absw3274\absh1124 \f20 \fs21 \cf0 \fi1502 \f20 \fs
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ial
\par}{\phpg\posx2376\pvpg\posy2430\absw3274\absh1124 \sl-316 \par\f20 \fs21 \cf0
Tanggung jawab terhadap produk \par
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{\phpg\posx6441\pvpg\posy2430\absw4138\absh1405 \f20 \fs21 \cf0 \fi1670 \f20 \fs
21 \cf0 Aspek
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unitas,
korupsi,
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etapan harga
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ehatan
dan
keamanan
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an yang peduli terhadap hak pribadi \par
}
{\phpg\posx2265\pvpg\posy4096\absw4821\absh196 \f20 \fs21 \cf0 \f20 \fs21 \cf0 S
umber: Darwin (2004) dalam Anggaini (2006) \par
}
{\phpg\posx2265\pvpg\posy5040\absw8310\absh8612 \b \f20 \fs21 \cf0 \b \f20 \fs21
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oleh}{\b0
manajemen}{\b0
(direksi),}{\b0
dan }
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{\phpg\posx2265\pvpg\posy2492\absw8347\absh9743 \f20 \fs22 \cf0 \f20 \fs22 \cf0
komisaris dapat
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yang
cukup
kuat
untuk
menekan
\par}{\phpg\posx2265\pvpg\posy2492\absw8347\absh9743 \sl-312 \par\f20 \fs22 \cf0
manajemen untuk mengungkapkan tanggung jawab sosial perusahaan.
\par}{\phpg\posx2265\pvpg\posy2492\absw8347\absh9743 \sl-312 \par\f20 \fs22 \cf0
\fi840 Sebagai wakil dari prinsipal di dalam perusahaan, dewan komisaris dapat
\par}{\phpg\posx2265\pvpg\posy2492\absw8347\absh9743 \sl-311 \par\f20 \fs22 \cf0
mempengaruhi luasnya pengungkapan tanggung jawab sosial, karena d
ewan
\par}{\phpg\posx2265\pvpg\posy2492\absw8347\absh9743 \sl-312 \par\f20 \fs22 \cf0
komisaris merupakan pelaksana tertinggi didalam entitas. Dengan mengungkapkan
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tanggung jawab sosial perusahaan, maka{\i image} perusahaan akan semak

in baik
\par}{\phpg\posx2265\pvpg\posy2492\absw8347\absh9743 \sl-311 \par\f20 \fs22 \cf0
(Gray{\i
et}{\i
al}.,
1988 dalam Anggraini, 2006).
Dewan ko
misaris tentunya,
\par}{\phpg\posx2265\pvpg\posy2492\absw8347\absh9743 \sl-312 \par\f20 \fs22 \cf0
menginginkan adanya peningkatan citra perusahaan kedepannya.
\par}{\phpg\posx2265\pvpg\posy2492\absw8347\absh9743 \sl-312 \par\f20 \fs22 \cf0
\fi840 Banyaknya
jumlah
dewan
komisaris
didalam
entitas,
maka
akan
\par}{\phpg\posx2265\pvpg\posy2492\absw8347\absh9743 \sl-312 \par\f20 \fs22 \cf0
menentukan
pengaruhnya
terhadap
pengungkapan
tanggung
jawab
s
osial
\par}{\phpg\posx2265\pvpg\posy2492\absw8347\absh9743 \sl-311 \par\f20 \fs22 \cf0
perusahaan. Beasley dan Salterio (2001) menyatakan bahwa semakin besar jumlah
\par}{\phpg\posx2265\pvpg\posy2492\absw8347\absh9743 \sl-311 \par\f20 \fs22 \cf0
anggota dewan komisaris, maka akan semakin mudah mengendalikan{\i
Chief }
\par}{\phpg\posx2265\pvpg\posy2492\absw8347\absh9743 \sl-312 \par\f20 \fs22 \cf0
{\i Executive}{\i Officer} (CEO) dan{\i monitoring} yang dilakukan aka
n semakin efektif.
\par}{\phpg\posx2265\pvpg\posy2492\absw8347\absh9743 \sl-312 \par\f20 \fs22 \cf0
Dengan demilkian, semakin besar jumlah dewan komisaris maka akan semak
in
\par}{\phpg\posx2265\pvpg\posy2492\absw8347\absh9743 \sl-312 \par\f20 \fs22 \cf0
mudah menekan CEO untuk mengungkapkan CSR. Hal ini sejalan de
ngan
\par}{\phpg\posx2265\pvpg\posy2492\absw8347\absh9743 \sl-311 \par\f20 \fs22 \cf0
penelitian Sabeni (2002) dan Sembiring (2005) yang menunjukan hasil ba
hwa
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banyaknya
jumlah
dewan
komisaris
independen
mempengaruhi
ti
ngkat
\par}{\phpg\posx2265\pvpg\posy2492\absw8347\absh9743 \sl-311 \par\f20 \fs22 \cf0
pengungkapan sukarela. \par
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{\phpg\posx2265\pvpg\posy2501\absw8417\absh10858 \b \f20 \fs22 \cf0 \b \f20 \fs2
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para}{\b0
peneliti}{\b0
terdahulu }
\par}{\phpg\posx2265\pvpg\posy2501\absw8417\absh10858 \sl-312 \par\b \f20 \fs22
\cf0 {\b0 mengklasifikasi}{\b0 tipe}{\b0 industri}{\b0 yang}{\b0 diuraikanny
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\par}{\phpg\posx2265\pvpg\posy2501\absw8417\absh10858 \sl-312 \par\b \f20 \fs22
\cf0 {\b0 Roberts}{\b0 (1992)}{\b0 dalam}{\b0 Hackston}{\b0 dan}{\b0 M
ilne}{\b0 (1996)}{\b0 mengelompokkan}{\b0 perusahaan }
\par}{\phpg\posx2265\pvpg\posy2501\absw8417\absh10858 \sl-311 \par\b \f20 \fs22
\cf0 {\b0 otomotif,}{\b0 penerbangan}{\b0 dan}{\b0 minyak}{\b0 sebagai}{\b0
industri}{\b0 yang}{\b0\i high-profile}{\b0 ,}{\b0 sedangkan }
\par}{\phpg\posx2265\pvpg\posy2501\absw8417\absh10858 \sl-312 \par\b \f20 \fs22
\cf0 {\b0 Diekers}{\b0 dan}{\b0 Perston}{\b0 (1977)}{\b0 dalam}{\b0 Hacksto
n}{\b0 dan}{\b0 Milne}{\b0 (1996)}{\b0 mengatakan}{\b0 bahwa }

\par}{\phpg\posx2265\pvpg\posy2501\absw8417\absh10858 \sl-312 \par\b \f20 \fs22


\cf0 {\b0 industri}{\b0 ekstraktif}{\b0 merupakan}{\b0 industri}{\b0 yan
g}{\b0\i high-profile}{\b0 .}{\b0 Patten}{\b0 (1991)}{\b0 dalam }
\par}{\phpg\posx2265\pvpg\posy2501\absw8417\absh10858 \sl-312 \par\b \f20 \fs22
\cf0 {\b0 Hackston}{\b0 dan}{\b0 Milne}{\b0 (1996)}{\b0 mengelompokkan}{\b0
industri}{\b0 pertambangan,}{\b0 kimia,}{\b0 dan }
\par}{\phpg\posx2265\pvpg\posy2501\absw8417\absh10858 \sl-311 \par\b \f20 \fs22
\cf0 {\b0 kehutanan}{\b0 sebagai}{\b0 industri}{\b0\i high-profile}{\b0 .}{\b
0 Atas}{\b0 dasar}{\b0 pengelompokan}{\b0 di}{\b0 atas,}{\b0 maka }
\par}{\phpg\posx2265\pvpg\posy2501\absw8417\absh10858 \sl-311 \par\b \f20 \fs22
\cf0 {\b0 penelitian}{\b0
ini}{\b0
mengelompokkan}{\b0
industri}{
\b0
migas,}{\b0
kehutanan,}{\b0
pertanian, }
\par}{\phpg\posx2265\pvpg\posy2501\absw8417\absh10858 \sl-312 \par\b \f20 \fs22
\cf0 {\b0 pertambangan,}{\b0 perikanan,}{\b0 kimia,}{\b0 otomotif,}{\b0
transportasi,}{\b0 telekomunikasi,}{\b0 barang }
\par}{\phpg\posx2265\pvpg\posy2501\absw8417\absh10858 \sl-312 \par\b \f20 \fs22
\cf0 {\b0 konsumsi,}{\b0 makanan}{\b0 dan}{\b0 minuman,}{\b0 kertas,}{\b0 f
armasi,}{\b0 plastik,}{\b0 dan}{\b0 konstruksi}{\b0 sebagai }
\par}{\phpg\posx2265\pvpg\posy2501\absw8417\absh10858 \sl-312 \par\b \f20 \fs22
\cf0 {\b0 industri}{\b0 yang}{\b0\i high-profile}{\b0 (Sumedi,}{\b0 2010). }
\par}{\phpg\posx2265\pvpg\posy2501\absw8417\absh10858 \sl-311 \par\b \f20 \fs22
\cf0 \fi840 {\b0 Robert}{\b0 (1992)}{\b0 dalam}{\b0 Anggraini}{\b0 (2006
)}{\b0 menjelaskan}{\b0 bahwa}{\b0 tipe}{\b0 industri }
\par}{\phpg\posx2265\pvpg\posy2501\absw8417\absh10858 \sl-312 \par\b \f20 \fs22
\cf0 {\b0\i high-profile}{\b0 merupakan}{\b0 perusahaan}{\b0 yang}{\b0 mempu
nyai}{\b0 tingkat}{\b0 sensivitas}{\b0 yang}{\b0 tinggi }
\par}{\phpg\posx2265\pvpg\posy2501\absw8417\absh10858 \sl-311 \par\b \f20 \fs22
\cf0 {\b0 terhadap}{\b0 lingkungan}{\b0 (}{\b0\i consumer}{\b0\i visibilit
y}{\b0 ),}{\b0 tingkat}{\b0 risiko}{\b0 politik}{\b0 yang}{\b0 tinggi}
{\b0 atau }
\par}{\phpg\posx2265\pvpg\posy2501\absw8417\absh10858 \sl-312 \par\b \f20 \fs22
\cf0 {\b0 tingkat}{\b0 kompetisi}{\b0 yang}{\b0 ketat.}{\b0 Keadaan}{\b0 te
rsebut}{\b0 membuat}{\b0 perusahaan}{\b0 menjadi}{\b0 lebih }
\par}{\phpg\posx2265\pvpg\posy2501\absw8417\absh10858 \sl-312 \par\b \f20 \fs22
\cf0 {\b0 mendapatkan}{\b0
sorotan}{\b0
oleh}{\b0
masyarakat}{\b0
lu
as}{\b0
mengenai}{\b0
aktivitas}{\b0
usaha}{\b0
yang }\par
}
\sect\sectd\pard\plain
\pgwsxn11904\pghsxn16833
{\phpg\posx2265\pvpg\posy2492\absw8428\absh10305 \f20 \fs22 \cf0 \f20 \fs22 \cf0
digerakannya. Sedangkan, tipe
industri{\i
low-profile} ialah peru
sahaan yang
\par}{\phpg\posx2265\pvpg\posy2492\absw8428\absh10305 \sl-312 \par\f20 \fs22 \cf
0 mempunyai tingkat{\i consumer}{\i visibility}, tingkat risiko politik, dan t
ingkat kompetisi
\par}{\phpg\posx2265\pvpg\posy2492\absw8428\absh10305 \sl-312 \par\f20 \fs22 \cf
0 yang rendah, sehingga tidak terlalu mendapat sorotan dari masy
arakat luas
\par}{\phpg\posx2265\pvpg\posy2492\absw8428\absh10305 \sl-311 \par\f20 \fs22 \cf
0 mengenai aktivitas usaha yang digerakannya, meskipun dalam melak
ukan
\par}{\phpg\posx2265\pvpg\posy2492\absw8428\absh10305 \sl-312 \par\f20 \fs22 \cf
0 aktivitasnya tersebut perusahaan melakukan kesalahan atau kegagalan pada prose
s
\par}{\phpg\posx2265\pvpg\posy2492\absw8428\absh10305 \sl-312 \par\f20 \fs22 \cf
0 maupun hasil produksinya.
\par}{\phpg\posx2265\pvpg\posy2492\absw8428\absh10305 \sl-314 \par\f20 \fs22 \cf
0 {\b 2.1.4.3}{\b Ukuran}{\b Perusahaan }
\par}{\phpg\posx2265\pvpg\posy2492\absw8428\absh10305 \sl-309 \par\f20 \fs22 \cf
0 \fi840 Ukuran perusahaan ({\i corporate}{\i size}) merupakan suatu skala yang

berfungsi
\par}{\phpg\posx2265\pvpg\posy2492\absw8428\absh10305 \sl-311 \par\f20 \fs22 \cf
0 untuk mengklasifikasikan besar kecilnya entitas bisnis. Skala ukuran p
erusahaan
\par}{\phpg\posx2265\pvpg\posy2492\absw8428\absh10305 \sl-312 \par\f20 \fs22 \cf
0 dapat mempengaruhi luas pengungkapan informasi dalam laporan keu
angan
\par}{\phpg\posx2265\pvpg\posy2492\absw8428\absh10305 \sl-312 \par\f20 \fs22 \cf
0 mereka. Secara umum, perusahaan besar akan mengungkapkan informasi sos
ial
\par}{\phpg\posx2265\pvpg\posy2492\absw8428\absh10305 \sl-311 \par\f20 \fs22 \cf
0 atau tanggung jawab sosial lebih banyak daripada perusahaan kecil. Hal ini dap
at
\par}{\phpg\posx2265\pvpg\posy2492\absw8428\absh10305 \sl-311 \par\f20 \fs22 \cf
0 dijelaskan secara teoritis bahwa perusahaan besar merupakan entitas bisn
is yang
\par}{\phpg\posx2265\pvpg\posy2492\absw8428\absh10305 \sl-312 \par\f20 \fs22 \cf
0 tidak lepas dari resiko tekanan politis yang lebih besar dibandingkan p
erusahaan
\par}{\phpg\posx2265\pvpg\posy2492\absw8428\absh10305 \sl-312 \par\f20 \fs22 \cf
0 kecil. Tekanan politis ialah tekanan untuk entitas bisnis yang banyak disoroti
oleh
\par}{\phpg\posx2265\pvpg\posy2492\absw8428\absh10305 \sl-311 \par\f20 \fs22 \cf
0 masyarakat luas agar lebih mengungkapkan tanggung jawab sosial atas a
ktivitas
\par}{\phpg\posx2265\pvpg\posy2492\absw8428\absh10305 \sl-312 \par\f20 \fs22 \cf
0 usahanya terhadap lingkungan sekitarnya. Hasibuan (2001) menjelaskan ba
hwa
\par}{\phpg\posx2265\pvpg\posy2492\absw8428\absh10305 \sl-312 \par\f20 \fs22 \cf
0 dengan adanya pengungkapan aktivitas sosial yang lebih besar m
erupakan
\par}{\phpg\posx2265\pvpg\posy2492\absw8428\absh10305 \sl-312 \par\f20 \fs22 \cf
0 pengurangan biaya politis bagi perusahaan, sehingga perusahaan dalam j
angka \par
}
\sect\sectd\pard\plain
\pgwsxn11904\pghsxn16833
{\phpg\posx2265\pvpg\posy2492\absw8369\absh10866 \f20 \fs21 \cf0 \f20 \fs21 \cf0
waktu panjang bisa terhindar dari biaya yang sangat besar akibat dari
tuntutan
\par}{\phpg\posx2265\pvpg\posy2492\absw8369\absh10866 \sl-312 \par\f20 \fs21 \cf
0 masyarakat.
\par}{\phpg\posx2265\pvpg\posy2492\absw8369\absh10866 \sl-312 \par\f20 \fs21 \cf
0 \fi840 Akan tetapi, tidak semua penelitian mendukung hubungan antara ukuran
\par}{\phpg\posx2265\pvpg\posy2492\absw8369\absh10866 \sl-311 \par\f20 \fs21 \cf
0 perusahaan dengan tanggung jawab sosial perusahaan. Penelitian yang
tidak
\par}{\phpg\posx2265\pvpg\posy2492\absw8369\absh10866 \sl-312 \par\f20 \fs21 \cf
0 berhasil menunjukkan hubungan kedua variabel ini adalah peneliti
an yang
\par}{\phpg\posx2265\pvpg\posy2492\absw8369\absh10866 \sl-312 \par\f20 \fs21 \cf
0 dilakukan oleh Robert (1992) dalam Sembiring (2005), sedangkan penelitian yang
\par}{\phpg\posx2265\pvpg\posy2492\absw8369\absh10866 \sl-311 \par\f20 \fs21 \cf
0 berhasil menunjukkan hubungan kedua variabel ini antara lain Hackston dan Miln
e
\par}{\phpg\posx2265\pvpg\posy2492\absw8369\absh10866 \sl-312 \par\f20 \fs21 \cf
0 (1996), Hasibuan (2001), Anggraini (2006), Amran dan Devi (2008), Sem
biring
\par}{\phpg\posx2265\pvpg\posy2492\absw8369\absh10866 \sl-312 \par\f20 \fs21 \cf

0 (2005).
\par}{\phpg\posx2265\pvpg\posy2492\absw8369\absh10866 \sl-314 \par\f20 \fs21 \cf
0 {\b 2.1.4.4}{\b Profitabilitas }
\par}{\phpg\posx2265\pvpg\posy2492\absw8369\absh10866 \sl-309 \par\f20 \fs21 \cf
0 \fi840 Menurut Belkaoui dan Karpik (1989), berpandangan bahwa hubungan
\par}{\phpg\posx2265\pvpg\posy2492\absw8369\absh10866 \sl-312 \par\f20 \fs21 \cf
0 antara kinerja keuangan suatu perusahaan dengan pengungkapan tanggung jawab
\par}{\phpg\posx2265\pvpg\posy2492\absw8369\absh10866 \sl-311 \par\f20 \fs21 \cf
0 sosial, alangkah baiknya diekspresikan dengan pandangan bahwa tanggapan sosial
\par}{\phpg\posx2265\pvpg\posy2492\absw8369\absh10866 \sl-311 \par\f20 \fs21 \cf
0 yang diminta dari manajemen sama dengan kemampuan yang diminta untuk
\par}{\phpg\posx2265\pvpg\posy2492\absw8369\absh10866 \sl-312 \par\f20 \fs21 \cf
0 membuat suatu perusahaan memperoleh laba. Seperti yang dinyataka
n oleh
\par}{\phpg\posx2265\pvpg\posy2492\absw8369\absh10866 \sl-312 \par\f20 \fs21 \cf
0 Alexander dan Bucholdz (1978) dalam Belkaoui dan Karpik (1989)
bahwa
\par}{\phpg\posx2265\pvpg\posy2492\absw8369\absh10866 \sl-312 \par\f20 \fs21 \cf
0 manajemen yang sadar dan memperhatikan masalah sosial juga akan mengajukan
\par}{\phpg\posx2265\pvpg\posy2492\absw8369\absh10866 \sl-311 \par\f20 \fs21 \cf
0 kemampuan yang diperlukan untuk menggerakkan kinerja keuangan perusahaan.
\par}{\phpg\posx2265\pvpg\posy2492\absw8369\absh10866 \sl-311 \par\f20 \fs21 \cf
0 Konsekuensinya, perusahaan yang mempunyai respon sosial dalam hubungannya
\par}{\phpg\posx2265\pvpg\posy2492\absw8369\absh10866 \sl-312 \par\f20 \fs21 \cf
0 dengan
pengungkapan
tanggung
jawab
sosial
seharusnya
menying
kirkan \par
}
\sect\sectd\pard\plain
\pgwsxn11904\pghsxn16833
{\phpg\posx2265\pvpg\posy2492\absw8438\absh10866 \f20 \fs21 \cf0 \f20 \fs21 \cf0
seseorang yang tidak merespon hubungan antara profitabilitas perusahaan dengan
\par}{\phpg\posx2265\pvpg\posy2492\absw8438\absh10866 \sl-312 \par\f20 \fs21 \cf
0 dengan variabel akuntansi seperti tingkat pengembalian investasi dan v
ariabel
\par}{\phpg\posx2265\pvpg\posy2492\absw8438\absh10866 \sl-312 \par\f20 \fs21 \cf
0 pasar seperti{\i differensial}{\i return} harga saham (Sembiring, 200
3 dalam Sumedi,
\par}{\phpg\posx2265\pvpg\posy2492\absw8438\absh10866 \sl-311 \par\f20 \fs21 \cf
0 2010).
\par}{\phpg\posx2265\pvpg\posy2492\absw8438\absh10866 \sl-312 \par\f20 \fs21 \cf
0 \fi840 Profitabilitas merupakan faktor yang membuat manajemen menjadi bebas
\par}{\phpg\posx2265\pvpg\posy2492\absw8438\absh10866 \sl-312 \par\f20 \fs21 \cf
0 dan fleksibel untuk mengungkapkan CSR kepada pemegang saham (Heinz
e,
\par}{\phpg\posx2265\pvpg\posy2492\absw8438\absh10866 \sl-311 \par\f20 \fs21 \cf
0 1976; Gray,{\i et}{\i al.}, 1995; dalam Sembiring, 2005), sehingga
dapat dijelaskan
\par}{\phpg\posx2265\pvpg\posy2492\absw8438\absh10866 \sl-312 \par\f20 \fs21 \cf
0 bahwa profitabilitas merupakan kemampuan entitas untuk menghasilkan l
aba
\par}{\phpg\posx2265\pvpg\posy2492\absw8438\absh10866 \sl-312 \par\f20 \fs21 \cf
0 demi meningkatkan nilai pemegang saham. Oleh karena itu, semakin
tinggi
\par}{\phpg\posx2265\pvpg\posy2492\absw8438\absh10866 \sl-312 \par\f20 \fs21 \cf
0 tingkat profitabilitas perusahaan maka semakin besar pengungkapan infor
masi
\par}{\phpg\posx2265\pvpg\posy2492\absw8438\absh10866 \sl-311 \par\f20 \fs21 \cf
0 sosialnya (Hackston dan Milne 1996). Sebaliknya, dalam penelitia
n yang

\par}{\phpg\posx2265\pvpg\posy2492\absw8438\absh10866 \sl-311 \par\f20 \fs21 \cf


0 dilakukan oleh Hackston dan Milne (1996) tidak menemukan adanya hubun
gan
\par}{\phpg\posx2265\pvpg\posy2492\absw8438\absh10866 \sl-312 \par\f20 \fs21 \cf
0 yang signifikan antara tingkat profitabilitas dengan pengungkapan
informasi
\par}{\phpg\posx2265\pvpg\posy2492\absw8438\absh10866 \sl-312 \par\f20 \fs21 \cf
0 sosial.
\par}{\phpg\posx2265\pvpg\posy2492\absw8438\absh10866 \sl-312 \par\f20 \fs21 \cf
0 \fi840 Penelitian yang dilakukan oleh Hackston dan Milne (1996)
sejalan
\par}{\phpg\posx2265\pvpg\posy2492\absw8438\absh10866 \sl-311 \par\f20 \fs21 \cf
0 dengan riset penelitian empiris yang dilakukan oleh Sembiring
(2005), dan
\par}{\phpg\posx2265\pvpg\posy2492\absw8438\absh10866 \sl-312 \par\f20 \fs21 \cf
0 Anggraini (2006) yang menyatakan bahwa tidak ditemukan hubungan anta
ra
\par}{\phpg\posx2265\pvpg\posy2492\absw8438\absh10866 \sl-311 \par\f20 \fs21 \cf
0 profitabilitas dengan pengungkapan informasi sosial atau tanggung jawab
sosial
\par}{\phpg\posx2265\pvpg\posy2492\absw8438\absh10866 \sl-312 \par\f20 \fs21 \cf
0 perusahaan. Hal ini mungkin, disebabkan oleh beberapa faktor,
antara lain:
\par}{\phpg\posx2265\pvpg\posy2492\absw8438\absh10866 \sl-312 \par\f20 \fs21 \cf
0 periode pengamatan dan jumlah sampel penelitian (Nurkhin, 2009). \par
}
\sect\sectd\pard\plain
\pgwsxn11904\pghsxn16833
{\phpg\posx2265\pvpg\posy2501\absw8451\absh10858 \b \f20 \fs22 \cf0 \b \f20 \fs2
2 \cf0 2.1.4.5 Kepemilikan Saham Asing ({\i Foreign}{\i Shareholding})
\par}{\phpg\posx2265\pvpg\posy2501\absw8451\absh10858 \sl-309 \par\b \f20 \fs22
\cf0 \fi840 {\b0 Kepemilikan}{\b0 saham}{\b0 asing}{\b0 (}{\b0\i foreign}{
\b0\i shareholding}{\b0 )}{\b0 merupakan}{\b0 proporsi }
\par}{\phpg\posx2265\pvpg\posy2501\absw8451\absh10858 \sl-312 \par\b \f20 \fs22
\cf0 {\b0 kepemilikan}{\b0 saham}{\b0 yang}{\b0 dimiliki}{\b0 oleh}{\b0
pihak}{\b0 asing}{\b0 (luar}{\b0 negeri)}{\b0 baik}{\b0 individu }
\par}{\phpg\posx2265\pvpg\posy2501\absw8451\absh10858 \sl-311 \par\b \f20 \fs22
\cf0 {\b0 maupun}{\b0 lembaga}{\b0 terhadap}{\b0 saham}{\b0 entitas}{\b0 bi
snis}{\b0 di}{\b0 Indonesia.}{\b0 Bilamana}{\b0 dilihat}{\b0 dari }
\par}{\phpg\posx2265\pvpg\posy2501\absw8451\absh10858 \sl-312 \par\b \f20 \fs22
\cf0 {\b0 sisi}{\b0\i
stakeholder}{\b0
suatu}{\b0
entitas}{\b0
bisni
s,}{\b0
pengungkapan}{\b0
tanggung}{\b0
jawab}{\b0
sosial }
\par}{\phpg\posx2265\pvpg\posy2501\absw8451\absh10858 \sl-312 \par\b \f20 \fs22
\cf0 {\b0 perusahaan}{\b0
merupakan}{\b0
salah}{\b0
satu}{\b0
media}
{\b0
yang}{\b0
dipilih}{\b0
untuk}{\b0
memperlihatkan }
\par}{\phpg\posx2265\pvpg\posy2501\absw8451\absh10858 \sl-311 \par\b \f20 \fs22
\cf0 {\b0 kepedulian}{\b0 perusahaan}{\b0 terhadap}{\b0 masyarakat}{\b0 di}{
\b0 sekitarnya.}{\b0 Lebih}{\b0 jelasnya,}{\b0 apabila }
\par}{\phpg\posx2265\pvpg\posy2501\absw8451\absh10858 \sl-312 \par\b \f20 \fs22
\cf0 {\b0 perusahaan}{\b0 memiliki}{\b0 kontrak}{\b0 dengan}{\b0\i foreign
}{\b0\i stakeholders}{\b0 baik}{\b0 dalam}{\b0\i ownership }
\par}{\phpg\posx2265\pvpg\posy2501\absw8451\absh10858 \sl-312 \par\b \f20 \fs22
\cf0 {\b0 dan}{\b0\i trade}{\b0 ,}{\b0 maka}{\b0 perusahaan}{\b0 akan}{\b0
lebih}{\b0 didukung}{\b0 dalam}{\b0 melakukan}{\b0 pengungkapan }
\par}{\phpg\posx2265\pvpg\posy2501\absw8451\absh10858 \sl-312 \par\b \f20 \fs22
\cf0 {\b0 tanggung}{\b0 jawab}{\b0 sosial}{\b0 (Barkemeyer,}{\b0 2007}{\b0
dalam}{\b0 Puspitasari,}{\b0 2009). }
\par}{\phpg\posx2265\pvpg\posy2501\absw8451\absh10858 \sl-311 \par\b \f20 \fs22
\cf0 \fi840 {\b0 Huafang}{\b0 dan}{\b0 Jianguo}{\b0 (2007)}{\b0 berpandanga
n}{\b0 bahwa,}{\b0 entitas}{\b0 bisnis}{\b0 dengan }

\par}{\phpg\posx2265\pvpg\posy2501\absw8451\absh10858 \sl-312 \par\b \f20 \fs22


\cf0 {\b0 kepemilikan}{\b0
saham}{\b0
asing}{\b0
biasanya}{\b0
lebih
}{\b0
sering}{\b0
menghadapi}{\b0
permasalahan }
\par}{\phpg\posx2265\pvpg\posy2501\absw8451\absh10858 \sl-311 \par\b \f20 \fs22
\cf0 {\b0 asimetri}{\b0 informasi}{\b0 yang}{\b0 disebabkan}{\b0 adanya}{\b0
hambatan}{\b0 geografis}{\b0 dan}{\b0 bahasa.}{\b0 Oleh }
\par}{\phpg\posx2265\pvpg\posy2501\absw8451\absh10858 \sl-311 \par\b \f20 \fs22
\cf0 {\b0 karena}{\b0
itu,}{\b0
entitas}{\b0 bisnis}{\b0
dengan}{\b0
kepemilikan}{\b0
saham}{\b0 asing}{\b0
yang}{\b0
besar}{\b0
akan
}
\par}{\phpg\posx2265\pvpg\posy2501\absw8451\absh10858 \sl-312 \par\b \f20 \fs22
\cf0 {\b0 terdorong}{\b0 untuk}{\b0 melaporkan}{\b0 atau}{\b0 mengungkap
kan}{\b0 informasinya}{\b0 secara}{\b0 sukarela }
\par}{\phpg\posx2265\pvpg\posy2501\absw8451\absh10858 \sl-312 \par\b \f20 \fs22
\cf0 {\b0 dan}{\b0 lebih}{\b0 luas.}{\b0 Ada}{\b0 beberapa}{\b0 alasan
}{\b0 yang}{\b0 mendukung}{\b0 bagi}{\b0 entitas}{\b0 bisnis}{\b0 ya
ng }
\par}{\phpg\posx2265\pvpg\posy2501\absw8451\absh10858 \sl-312 \par\b \f20 \fs22
\cf0 {\b0 memiliki}{\b0
kepemilikan}{\b0
saham}{\b0
asing}{\b0
untuk
}{\b0
mengungkapan}{\b0
CSR}{\b0
lebih}{\b0
luas }
\par}{\phpg\posx2265\pvpg\posy2501\absw8451\absh10858 \sl-311 \par\b \f20 \fs22
\cf0 {\b0 dibandingkan}{\b0 yang}{\b0 tidak}{\b0 sama}{\b0 sekali}{\b0 (Sus
anto,}{\b0 1992}{\b0 dalam}{\b0 Hasibuan,}{\b0 2001}{\b0 dalam }
\par}{\phpg\posx2265\pvpg\posy2501\absw8451\absh10858 \sl-311 \par\b \f20 \fs22
\cf0 {\b0 Puspitasari,}{\b0 2009).}{\b0 Alasan}{\b0 pertama,}{\b0 perusahaan
}{\b0 asing}{\b0 medapatkan}{\b0 pelatihan}{\b0 yang }
\par}{\phpg\posx2265\pvpg\posy2501\absw8451\absh10858 \sl-312 \par\b \f20 \fs22
\cf0 {\b0 lebih}{\b0 baik}{\b0 dalam}{\b0 bidang}{\b0 akuntansi}{\b0 d
ari}{\b0 perusahaan}{\b0 induk}{\b0 di}{\b0 luar}{\b0 negeri.}{\b0 K
edua, }\par
}
\sect\sectd\pard\plain
\pgwsxn11904\pghsxn16833
{\phpg\posx2265\pvpg\posy2492\absw8345\absh10866 \f20 \fs22 \cf0 \f20 \fs22 \cf0
perusahaan tersebut mungkin mempunyai sistem informasi yang lebih efisi
en
\par}{\phpg\posx2265\pvpg\posy2492\absw8345\absh10866 \sl-312 \par\f20 \fs22 \cf
0 untuk memenuhi kebutuhan internal dan kebutuhan perusahaan induk. Keti
ga,
\par}{\phpg\posx2265\pvpg\posy2492\absw8345\absh10866 \sl-312 \par\f20 \fs22 \cf
0 kemungkinan permintaan yang lebih besar pada perusahaan berbasis asing
dari
\par}{\phpg\posx2265\pvpg\posy2492\absw8345\absh10866 \sl-311 \par\f20 \fs22 \cf
0 pelanggan, pemasok dan masyarakat umum.
\par}{\phpg\posx2265\pvpg\posy2492\absw8345\absh10866 \sl-312 \par\f20 \fs22 \cf
0 \fi840 Penelitian yang dilakukan Amran dan Devi (2008) menemukan bahwa
\par}{\phpg\posx2265\pvpg\posy2492\absw8345\absh10866 \sl-312 \par\f20 \fs22 \cf
0 kepemilikan saham asing dan afiliasi dengan pihak asing tidak memiliki pengaru
h
\par}{\phpg\posx2265\pvpg\posy2492\absw8345\absh10866 \sl-311 \par\f20 \fs22 \cf
0 yang signifikan dengan pengungkapan CSR di Malaysia. Sementara itu penelitian
\par}{\phpg\posx2265\pvpg\posy2492\absw8345\absh10866 \sl-312 \par\f20 \fs22 \cf
0 yang dilakukan oleh Cormier, Magnan dan Van Velthoven (2005) dalam Ghozali
\par}{\phpg\posx2265\pvpg\posy2492\absw8345\absh10866 \sl-312 \par\f20 \fs22 \cf
0 dan Chariri (2007) menemukan bahwa risiko perusahaan, volume perdagang
an,
\par}{\phpg\posx2265\pvpg\posy2492\absw8345\absh10866 \sl-312 \par\f20 \fs22 \cf
0 kepemilikian
terkonsentrasi
dan
kepemilikan
asing
berpengaruh
terhadap

\par}{\phpg\posx2265\pvpg\posy2492\absw8345\absh10866 \sl-311 \par\f20 \fs22 \cf


0 pengungkapan lingkungan.
\par}{\phpg\posx2265\pvpg\posy2492\absw8345\absh10866 \sl-314 \par\f20 \fs22 \cf
0 {\b 2.1.4.6}{\b Kepemilikan}{\b Saham}{\b Publik}{\b\i (Public}{\b\i Shar
eholding) }
\par}{\phpg\posx2265\pvpg\posy2492\absw8345\absh10866 \sl-309 \par\f20 \fs22 \cf
0 \fi840 Kepemilikan
saham
publik
({\i public}{\i
shareholding})
adalah
proporsi
\par}{\phpg\posx2265\pvpg\posy2492\absw8345\absh10866 \sl-312 \par\f20 \fs22 \cf
0 kepemilikan saham yang dimiliki oleh publik/masyarakat terhadap
saham
\par}{\phpg\posx2265\pvpg\posy2492\absw8345\absh10866 \sl-312 \par\f20 \fs22 \cf
0 perusahaan di Indonesia. Publik sendiri adalah individu atau insitusi yang mem
iliki
\par}{\phpg\posx2265\pvpg\posy2492\absw8345\absh10866 \sl-311 \par\f20 \fs22 \cf
0 kepemilikan saham di bawah 5% yang berada di luar manajemen dan tid
ak
\par}{\phpg\posx2265\pvpg\posy2492\absw8345\absh10866 \sl-312 \par\f20 \fs22 \cf
0 memiliki hubungan istimewa dengan perusahaan (Putri, 2008 dalam Puspit
asari,
\par}{\phpg\posx2265\pvpg\posy2492\absw8345\absh10866 \sl-311 \par\f20 \fs22 \cf
0 2009). Sementara perusahaan perseroan (PT) yang memiliki saham perusah
aan
\par}{\phpg\posx2265\pvpg\posy2492\absw8345\absh10866 \sl-312 \par\f20 \fs22 \cf
0 bersangkutan, tidak
dimasukkan dalam kategori publik.
Pertimbang
an
ini
\par}{\phpg\posx2265\pvpg\posy2492\absw8345\absh10866 \sl-312 \par\f20 \fs22 \cf
0 dilakukan karena dapat menjadikan luas pengungkapan laporan keuangan t
idak \par
}
\sect\sectd\pard\plain
\pgwsxn11904\pghsxn16833
{\phpg\posx2265\pvpg\posy2492\absw8723\absh10866 \f20 \fs21 \cf0 \f20 \fs21 \cf0
banyak berpengaruh terhadap keputusan manajemen. Menurut Putri (2008) dalam
\par}{\phpg\posx2265\pvpg\posy2492\absw8723\absh10866 \sl-312 \par\f20 \fs21 \cf
0 Puspitasari (2009) berpendapat bahwa, dimungkinkan perusahaan pers
eroan
\par}{\phpg\posx2265\pvpg\posy2492\absw8723\absh10866 \sl-312 \par\f20 \fs21 \cf
0 tersebut memiliki hubungan istimewa.
\par}{\phpg\posx2265\pvpg\posy2492\absw8723\absh10866 \sl-311 \par\f20 \fs21 \cf
0 \fi840 Informasi keuangan yang disampaikan manajemen, oleh para investo
r
\par}{\phpg\posx2265\pvpg\posy2492\absw8723\absh10866 \sl-312 \par\f20 \fs21 \cf
0 digunakan untuk menganalisis kinerja manajemen dan kondisi perusahaan di masa
\par}{\phpg\posx2265\pvpg\posy2492\absw8723\absh10866 \sl-312 \par\f20 \fs21 \cf
0 yang akan datang guna mengurangi risiko investasi. Agar publik mau melakukan
\par}{\phpg\posx2265\pvpg\posy2492\absw8723\absh10866 \sl-311 \par\f20 \fs21 \cf
0 investasi pada perusahaan dan percaya terhadap rendahnya risiko investasi, m
aka
\par}{\phpg\posx2265\pvpg\posy2492\absw8723\absh10866 \sl-312 \par\f20 \fs21 \cf
0 perusahaan harus menampilkan keunggulan dan eksistensi perusahaan terha
dap
\par}{\phpg\posx2265\pvpg\posy2492\absw8723\absh10866 \sl-312 \par\f20 \fs21 \cf
0 publik. Salah satu caranya adalah mengungkapkan mengenai tanggung jawab sosial
\par}{\phpg\posx2265\pvpg\posy2492\absw8723\absh10866 \sl-312 \par\f20 \fs21 \cf
0 perusahaan (CSR). Semakin besar komposisi saham perusahaan yang dimili
ki
\par}{\phpg\posx2265\pvpg\posy2492\absw8723\absh10866 \sl-311 \par\f20 \fs21 \cf

0 publik, maka dapat memicu melakukan pengungkapan secara luas t


ermasuk
\par}{\phpg\posx2265\pvpg\posy2492\absw8723\absh10866 \sl-311 \par\f20 \fs21 \cf
0 pengungkapan CSR.
\par}{\phpg\posx2265\pvpg\posy2492\absw8723\absh10866 \sl-314 \par\f20 \fs21 \cf
0 {\b 2.2}{\b Penelitian}{\b Terdahulu }
\par}{\phpg\posx2265\pvpg\posy2492\absw8723\absh10866 \sl-309 \par\f20 \fs21 \cf
0 \fi840 Penelitian yang dilakukan oleh Sembiring (2005) bertujuan
untuk
\par}{\phpg\posx2265\pvpg\posy2492\absw8723\absh10866 \sl-312 \par\f20 \fs21 \cf
0 mengamati hubungan antara karakteristik perusahaan dan pengungkapan CSR di
\par}{\phpg\posx2265\pvpg\posy2492\absw8723\absh10866 \sl-311 \par\f20 \fs21 \cf
0 Indonesia. Sembiring (2005) mengadakan penelitian mengenai: "{\i Karakt
eristik }
\par}{\phpg\posx2265\pvpg\posy2492\absw8723\absh10866 \sl-312 \par\f20 \fs21 \cf
0 {\i Perusahaan}{\i dan}{\i Pengungkapan}{\i Tanggung}{\i jawab}{\i S
osial:}{\i Studi}{\i Empiris}{\i pada }
\par}{\phpg\posx2265\pvpg\posy2492\absw8723\absh10866 \sl-311 \par\f20 \fs21 \cf
0 {\i Perusahaan}{\i yang}{\i Tercatat}{\i di}{\i Bursa}{\i Efek}{\i Jakar
ta"}. Karakteristik perusahaan yang
\par}{\phpg\posx2265\pvpg\posy2492\absw8723\absh10866 \sl-312 \par\f20 \fs21 \cf
0 diindikasikan mempengaruhi pengungkapan CSR, yaitu: ukuran perusah
aan,
\par}{\phpg\posx2265\pvpg\posy2492\absw8723\absh10866 \sl-312 \par\f20 \fs21 \cf
0 profitabilitas, tipe industry, ukuran dewan komisaris dan{\i leverage}.
Penelitian ini \par
}
\sect\sectd\pard\plain
\pgwsxn11904\pghsxn16833
{\phpg\posx2265\pvpg\posy2492\absw8743\absh10304 \f20 \fs21 \cf0 \f20 \fs21 \cf0
menemukan bahwa ukuran perusahaan, ukuran dewan komisaris dan tipe industri
\par}{\phpg\posx2265\pvpg\posy2492\absw8743\absh10304 \sl-312 \par\f20 \fs21 \cf
0 mempengaruhi pengungkapan CSR yang dilakukan oleh perusahaan di Indonesia.
\par}{\phpg\posx2265\pvpg\posy2492\absw8743\absh10304 \sl-312 \par\f20 \fs21 \cf
0 \fi840 Anggraini (2006) mengadakan penelitian mengenai:{\i
"Pengung
kapan }
\par}{\phpg\posx2265\pvpg\posy2492\absw8743\absh10304 \sl-311 \par\f20 \fs21 \cf
0 {\i Informasi}{\i Sosial}{\i dan}{\i Faktor-Faktor}{\i yang}{\i Mempengar
uhi}{\i Pengungkapan}{\i Infromasi }
\par}{\phpg\posx2265\pvpg\posy2492\absw8743\absh10304 \sl-312 \par\f20 \fs21 \cf
0 {\i Sosial}{\i
dalam}{\i
Laporan}{\i
Keuangan}{\i
Tahu
nan}{\i
(Studi}{\i
Empiris}{\i
pada }
\par}{\phpg\posx2265\pvpg\posy2492\absw8743\absh10304 \sl-312 \par\f20 \fs21 \cf
0 {\i Perusahaan-Perusahaan}{\i yang}{\i Terdaftar}{\i pada}{\i Bursa}{\i E
fek}{\i Jakarta)"}. Tujuan dari
\par}{\phpg\posx2265\pvpg\posy2492\absw8743\absh10304 \sl-311 \par\f20 \fs21 \cf
0 penelitian yang pernah dilakukan oleh Anggraini (2006), yaitu: untuk mengamati
\par}{\phpg\posx2265\pvpg\posy2492\absw8743\absh10304 \sl-312 \par\f20 \fs21 \cf
0 tingkat pengungkapan akuntansi CSR dan menguji faktor-faktor penentu y
ang
\par}{\phpg\posx2265\pvpg\posy2492\absw8743\absh10304 \sl-312 \par\f20 \fs21 \cf
0 digunakan perusahaan sebagai pertimbangan untuk mengungkapkan akuntansi
\par}{\phpg\posx2265\pvpg\posy2492\absw8743\absh10304 \sl-312 \par\f20 \fs21 \cf
0 CSR. Data penelitian ini adalah semua sektor perusahaan yang listing di BEI ta
hun
\par}{\phpg\posx2265\pvpg\posy2492\absw8743\absh10304 \sl-311 \par\f20 \fs21 \cf
0 2000-2004. Anggraini menggunakan kategori pelaporan kelestarian perusaha
an

\par}{\phpg\posx2265\pvpg\posy2492\absw8743\absh10304 \sl-311 \par\f20 \fs21 \cf


0 ({\i corporate}{\i
sustainability}{\i
reporting}) dari Darwin (200
4), antara lain: kinerja
\par}{\phpg\posx2265\pvpg\posy2492\absw8743\absh10304 \sl-312 \par\f20 \fs21 \cf
0 lingkungan, kinerja ekonomi, dam kinerja sosial. Hasilnya terdapat lim
a faktor
\par}{\phpg\posx2265\pvpg\posy2492\absw8743\absh10304 \sl-312 \par\f20 \fs21 \cf
0 yang dapat dipertimbangkan perusahaan dalam mengungkapkan informasi CSR
,
\par}{\phpg\posx2265\pvpg\posy2492\absw8743\absh10304 \sl-312 \par\f20 \fs21 \cf
0 yaitu faktor kepemilikan manajemen, leverge, ukuran, tipe perusa
haan, dan
\par}{\phpg\posx2265\pvpg\posy2492\absw8743\absh10304 \sl-311 \par\f20 \fs21 \cf
0 profitabilitas. Hasil dari penelitian tersebut menunjukkan bahwa hampir
semua
\par}{\phpg\posx2265\pvpg\posy2492\absw8743\absh10304 \sl-312 \par\f20 \fs21 \cf
0 perusahaan melaporkan kinerja ekonomi karena sudah ditetapkan dalam PSAK 57.
\par}{\phpg\posx2265\pvpg\posy2492\absw8743\absh10304 \sl-311 \par\f20 \fs21 \cf
0 Kepemilikan manajemen dan jenis industri menjadi bahan pertimbangan ol
eh
\par}{\phpg\posx2265\pvpg\posy2492\absw8743\absh10304 \sl-312 \par\f20 \fs21 \cf
0 perusahaan untuk mengungkapkan informasi CSR. \par
}
\sect\sectd\pard\plain
\pgwsxn11904\pghsxn16833
{\phpg\posx2265\pvpg\posy2492\absw8694\absh10866 \f20 \fs21 \cf0 \fi839 \f20 \fs
21 \cf0 Rosmasita (2007) melakukan penelitian mengenai:{\i "Faktor-Faktor}{\i
Yang }
\par}{\phpg\posx2265\pvpg\posy2492\absw8694\absh10866 \sl-312 \par\f20 \fs21 \cf
0 {\i Mempengaruhi}{\i
Pengungkapan}{\i
Sosial}{\i
(Social}{\i
D
isclosure)}{\i
Dalam}{\i
Laporan }
\par}{\phpg\posx2265\pvpg\posy2492\absw8694\absh10866 \sl-312 \par\f20 \fs21 \cf
0 {\i Keuangan}{\i
Tahunan}{\i
Perusahaan}{\i
Manufaktur}{\i
Di}
{\i
Bursa}{\i
Efek}{\i
Jakarta"}.
\par}{\phpg\posx2265\pvpg\posy2492\absw8694\absh10866 \sl-311 \par\f20 \fs21 \cf
0 Faktor-faktor tersebut diproksikan dalam kepemilikan manajemen,{\i
leverage, }
\par}{\phpg\posx2265\pvpg\posy2492\absw8694\absh10866 \sl-312 \par\f20 \fs21 \cf
0 ukuran perusahaan, dan profitabilitas. Sampel yang digunakan ada
lah 113
\par}{\phpg\posx2265\pvpg\posy2492\absw8694\absh10866 \sl-312 \par\f20 \fs21 \cf
0 perusahaan manufaktur yang terdaftar di BEI tahun 2004-2005. Kesimpulan yang
\par}{\phpg\posx2265\pvpg\posy2492\absw8694\absh10866 \sl-311 \par\f20 \fs21 \cf
0 dapat diambil dari penelitian ini antara lain: (1) pengujian
secara simultan
\par}{\phpg\posx2265\pvpg\posy2492\absw8694\absh10866 \sl-312 \par\f20 \fs21 \cf
0 menemukan adanya pengaruh yang signifikan antara faktor-faktor perusaha
an
\par}{\phpg\posx2265\pvpg\posy2492\absw8694\absh10866 \sl-312 \par\f20 \fs21 \cf
0 terhadap pengungkapan CSR perusahaan, (2) variabel kepemilikan manajeme
n
\par}{\phpg\posx2265\pvpg\posy2492\absw8694\absh10866 \sl-312 \par\f20 \fs21 \cf
0 mempunyai pengaruh yang signifikan terhadap pengungkapan sosial.
\par}{\phpg\posx2265\pvpg\posy2492\absw8694\absh10866 \sl-311 \par\f20 \fs21 \cf
0 \fi840 Penelitian yang pernah dilakukan oleh Machmud dan Djakman (2008
)
\par}{\phpg\posx2265\pvpg\posy2492\absw8694\absh10866 \sl-311 \par\f20 \fs21 \cf
0 mengenai:{\i
"Pengaruh}{\i
Struktur}{\i
Kepemilikan}{\i
Terhadap}{
\i
Luas}{\i
Pengungkapan }
\par}{\phpg\posx2265\pvpg\posy2492\absw8694\absh10866 \sl-312 \par\f20 \fs21 \cf

0 {\i Tanggung}{\i Jawab}{\i Sosial}{\i (CSR}{\i Disclosure)}{\i Pada}


{\i Laporan}{\i Tahunan}{\i Perusahaan: }
\par}{\phpg\posx2265\pvpg\posy2492\absw8694\absh10866 \sl-312 \par\f20 \fs21 \cf
0 {\i Studi}{\i Empiris}{\i Pada}{\i Perusahaan}{\i Publik}{\i Yang}{\
i Tercatat}{\i Di}{\i Bursa}{\i Efek}{\i Indonesia }
\par}{\phpg\posx2265\pvpg\posy2492\absw8694\absh10866 \sl-312 \par\f20 \fs21 \cf
0 {\i Tahun}{\i 2006"}. Tujuan penelitian yang dilakukan oleh Machmud d
an Djakman
\par}{\phpg\posx2265\pvpg\posy2492\absw8694\absh10866 \sl-311 \par\f20 \fs21 \cf
0 (2008), yaitu untuk menyelidiki pengaruh kepemilikan asing dan kepemil
ikan
\par}{\phpg\posx2265\pvpg\posy2492\absw8694\absh10866 \sl-312 \par\f20 \fs21 \cf
0 institutional sebagai pertimbangan perusahaan dalam pengungkapkan CSR p
ada
\par}{\phpg\posx2265\pvpg\posy2492\absw8694\absh10866 \sl-311 \par\f20 \fs21 \cf
0 laporan tahunan 2006. Sampel penelitian ini terdiri dari 107 perusaha
an yang
\par}{\phpg\posx2265\pvpg\posy2492\absw8694\absh10866 \sl-312 \par\f20 \fs21 \cf
0 terdaftar pada BEI tahun 2006. Hasil penelitian tersebut menunjukkan
bahwa
\par}{\phpg\posx2265\pvpg\posy2492\absw8694\absh10866 \sl-312 \par\f20 \fs21 \cf
0 kepemilikan asing tidak memiliki pengaruh signifikan terhadap pengungka
pan \par
}
\sect\sectd\pard\plain
\pgwsxn11904\pghsxn16833
{\phpg\posx2265\pvpg\posy2492\absw8796\absh10866 \f20 \fs21 \cf0 \f20 \fs21 \cf0
CSR, dan kepemilikan institutional juga tidak menunjukkan pengaruh sign
ifikan
\par}{\phpg\posx2265\pvpg\posy2492\absw8796\absh10866 \sl-312 \par\f20 \fs21 \cf
0 terhadap pengungkapan CSR. Hal ini mengindikasikan bahwa kedua struktu
r
\par}{\phpg\posx2265\pvpg\posy2492\absw8796\absh10866 \sl-312 \par\f20 \fs21 \cf
0 kepemilikan tersebut tidak mempunyai perhatian terhadap pengungkapan CS
R
\par}{\phpg\posx2265\pvpg\posy2492\absw8796\absh10866 \sl-311 \par\f20 \fs21 \cf
0 untuk membuat keputusan investasi.
\par}{\phpg\posx2265\pvpg\posy2492\absw8796\absh10866 \sl-312 \par\f20 \fs21 \cf
0 \fi840 Amran dan Devi (2008) mengadakan penelitian mengenai:{\i "The}{\i
Impact }
\par}{\phpg\posx2265\pvpg\posy2492\absw8796\absh10866 \sl-312 \par\f20 \fs21 \cf
0 {\i Of}{\i Government}{\i And}{\i Foreign}{\i Affiliate}{\i Influenc
e}{\i On}{\i Corporate}{\i Social}{\i Reporting }
\par}{\phpg\posx2265\pvpg\posy2492\absw8796\absh10866 \sl-311 \par\f20 \fs21 \cf
0 {\i (The}{\i Case}{\i Of}{\i Malaysia)"}. Tujuan dari penelitan yang pernah
dilakukan oleh Amran
\par}{\phpg\posx2265\pvpg\posy2492\absw8796\absh10866 \sl-312 \par\f20 \fs21 \cf
0 dan Devi (2008), yaitu untuk menyelidiki mengenai pengaruh pemerintah
dan
\par}{\phpg\posx2265\pvpg\posy2492\absw8796\absh10866 \sl-312 \par\f20 \fs21 \cf
0 afiliasi
dengan
pihak
asing,
terutama
perusahaan
multinasion
al,
dengan
\par}{\phpg\posx2265\pvpg\posy2492\absw8796\absh10866 \sl-312 \par\f20 \fs21 \cf
0 perkembangan{\i corporate}{\i social}{\i responsibility} (CSR) dalam
ekonomi, dimana
\par}{\phpg\posx2265\pvpg\posy2492\absw8796\absh10866 \sl-311 \par\f20 \fs21 \cf
0 dalam hal ini tingkat kesadaran CSR rendah dan tekanan akan penerapan CSR juga
\par}{\phpg\posx2265\pvpg\posy2492\absw8796\absh10866 \sl-311 \par\f20 \fs21 \cf
0 lemah. Sample penelitian ini adalah 133 perusahaan dari jumlah keseluruhan 584

\par}{\phpg\posx2265\pvpg\posy2492\absw8796\absh10866 \sl-312 \par\f20 \fs21 \cf


0 perusahaan berbagai sektor yang listing pada Bursa Efek Malays
ia periode
\par}{\phpg\posx2265\pvpg\posy2492\absw8796\absh10866 \sl-312 \par\f20 \fs21 \cf
0 2002-2003. Sampel diambil dengan metode{\i random}{\i sampling}. Hasil penel
itian ini
\par}{\phpg\posx2265\pvpg\posy2492\absw8796\absh10866 \sl-312 \par\f20 \fs21 \cf
0 mengungkapkan adanya kebenaran bahwa pemerintah berpengaruh terhad
ap
\par}{\phpg\posx2265\pvpg\posy2492\absw8796\absh10866 \sl-311 \par\f20 \fs21 \cf
0 perkembangan CSR di Malaysia, sedangkan afiliasi dengan pihak asing t
idak
\par}{\phpg\posx2265\pvpg\posy2492\absw8796\absh10866 \sl-312 \par\f20 \fs21 \cf
0 menunjukkan pengaruh yang signifikan terhadap perkembangan{\i Corporate}{\i
Social }
\par}{\phpg\posx2265\pvpg\posy2492\absw8796\absh10866 \sl-311 \par\f20 \fs21 \cf
0 {\i Responsibility} (CSR) di Malaysia.
\par}{\phpg\posx2265\pvpg\posy2492\absw8796\absh10866 \sl-312 \par\f20 \fs21 \cf
0 \fi840 Penelitian yang pernah dilakukan oleh Puspitasari (2009) meng
enai:
\par}{\phpg\posx2265\pvpg\posy2492\absw8796\absh10866 \sl-312 \par\f20 \fs21 \cf
0 {\i "Faktor-faktor}{\i yang}{\i Mempengaruhi}{\i Pengungkapan}{\i CSR}{\i
pada}{\i Laporan}{\i Tahunan }\par
}
\sect\sectd\pard\plain
\pgwsxn11904\pghsxn16833
{\shp\shpfhdr0\shpbxpage\shpbypage\shpfblwtxt1\shpz0
\shpleft2260\shptop9129\shpright2270\shpbottom9139
{\*\shpinst {\sp{\sn shapeType}{\sv
1}}{\sp{\sn fLine}{\sv 1}}
{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn fillColor}{\sv
0}}}}
{\shp\shpfhdr0\shpbxpage\shpbypage\shpfblwtxt1\shpz0
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{\phpg\posx5764\pvpg\posy11411\absw4439\absh196 \f20 \fs21 \cf0 \f20 \fs21 \cf0
dewan komisaris,
ditemukan berpengaruh \par
}
{\phpg\posx3792\pvpg\posy11723\absw3535\absh1328 \i \f20 \fs21 \cf0 \fi1972 \i \
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\par}{\phpg\posx3792\pvpg\posy11723\absw3535\absh1328 \sl-311 \i \f20 \fs21 \cf0
\fi1972 {\i0 Variabel }
\par}{\phpg\posx3792\pvpg\posy11723\absw3535\absh1328 \sl-312 \i \f20 \fs21 \cf0
\fi1972 {\i0 dependen:}{\i0 CSR }
\par}{\phpg\posx3792\pvpg\posy11723\absw3535\absh1328 \sl-316 \par\i \f20 \fs21
\cf0 {\i0 Regresi}{\i0 Berganda}{\i0
Variabel }\par
}
{\phpg\posx3792\pvpg\posy13292\absw1273\absh477 \f20 \fs21 \cf0 \f20 \fs21 \cf0
({\i Multiple }
\par}{\phpg\posx3792\pvpg\posy13292\absw1273\absh477 \sl-312 \f20 \fs21 \cf0 {\i
Regression}) \par
}
{\phpg\posx5764\pvpg\posy13292\absw1726\absh1600 \f20 \fs21 \cf0 \f20 \fs21 \cf0
Independen:
\par}{\phpg\posx5764\pvpg\posy13292\absw1726\absh1600 \sl-311 \f20 \fs21 \cf0 ke
pemilikan
\par}{\phpg\posx5764\pvpg\posy13292\absw1726\absh1600 \sl-312 \f20 \fs21 \cf0 ma
najemen,
\par}{\phpg\posx5764\pvpg\posy13292\absw1726\absh1600 \sl-312 \f20 \fs21 \cf0 {\
i leverage}, ukuran
\par}{\phpg\posx5764\pvpg\posy13292\absw1726\absh1600 \sl-312 \f20 \fs21 \cf0 pe
rusahaan, tipe
\par}{\phpg\posx5764\pvpg\posy13292\absw1726\absh1600 \sl-312 \f20 \fs21 \cf0 in
dustri, \par
}
{\phpg\posx7771\pvpg\posy11723\absw2453\absh3012 \f20 \fs21 \cf0 \f20 \fs21 \cf0
signifikan terhadap
\par}{\phpg\posx7771\pvpg\posy11723\absw2453\absh3012 \sl-312 \f20 \fs21 \cf0 pe
ngungkapan tanggung
\par}{\phpg\posx7771\pvpg\posy11723\absw2453\absh3012 \sl-312 \f20 \fs21 \cf0 ja
wab sosial perusahaan.

\par}{\phpg\posx7771\pvpg\posy11723\absw2453\absh3012 \sl-316 \par\f20 \fs21 \cf


0 Terdapat lima faktor
\par}{\phpg\posx7771\pvpg\posy11723\absw2453\absh3012 \sl-312 \f20 \fs21 \cf0 ya
ng dapat
\par}{\phpg\posx7771\pvpg\posy11723\absw2453\absh3012 \sl-311 \f20 \fs21 \cf0 di
pertimbangkan oleh
\par}{\phpg\posx7771\pvpg\posy11723\absw2453\absh3012 \sl-312 \f20 \fs21 \cf0 pe
rusahaan untuk
\par}{\phpg\posx7771\pvpg\posy11723\absw2453\absh3012 \sl-311 \f20 \fs21 \cf0 me
ngungkap informasi
\par}{\phpg\posx7771\pvpg\posy11723\absw2453\absh3012 \sl-312 \f20 \fs21 \cf0 CS
R, yaitu faktor
\par}{\phpg\posx7771\pvpg\posy11723\absw2453\absh3012 \sl-312 \f20 \fs21 \cf0 ke
pemilikan \par
}
{\phpg\posx2376\pvpg\posy12980\absw1055\absh476 \f20 \fs21 \cf0 \f20 \fs21 \cf0
Anggraini
\par}{\phpg\posx2376\pvpg\posy12980\absw1055\absh476 \sl-312 \f20 \fs21 \cf0 (20
06) \par
}
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\fi62 \f20 \fs21 \

\par}{\phpg\posx2544\pvpg\posy2353\absw932\absh615 \sl-232 \par\f20 \fs21 \cf0 (


Tahun) \par
}
{\phpg\posx4046\pvpg\posy2353\absw1297\absh196 \f20 \fs21 \cf0 \f20 \fs21 \cf0 A
lat Analisis \par
}
{\phpg\posx5764\pvpg\posy2353\absw1622\absh1889 \f20 \fs21 \cf0 \fi489 \f20 \fs2
1 \cf0 Variabel
\par}{\phpg\posx5764\pvpg\posy2353\absw1622\absh1889 \sl-312 \f20 \fs21 \cf0 \fi
412 Penelitian
\par}{\phpg\posx5764\pvpg\posy2353\absw1622\absh1889 \sl-316 \par\f20 \fs21 \cf0
profitabilitas
\par}{\phpg\posx5764\pvpg\posy2353\absw1622\absh1889 \sl-312 \f20 \fs21 \cf0 Var
iabel
\par}{\phpg\posx5764\pvpg\posy2353\absw1622\absh1889 \sl-312 \f20 \fs21 \cf0 Dep
enden: CSR
\par}{\phpg\posx5764\pvpg\posy2353\absw1622\absh1889 \sl-311 \f20 \fs21 \cf0 dis
closure \par
}
{\phpg\posx2376\pvpg\posy8612\absw1135\absh476 \f20 \fs21 \cf0 \f20 \fs21 \cf0 R
osmasita
\par}{\phpg\posx2376\pvpg\posy8612\absw1135\absh476 \sl-311 \f20 \fs21 \cf0 (200
7) \par
}
{\phpg\posx3792\pvpg\posy8612\absw2920\absh196 \f20 \fs21 \cf0 \f20 \fs21 \cf0 R
egresi Berganda
Variabel \par
}
{\phpg\posx3792\pvpg\posy8924\absw1273\absh477 \f20 \fs21 \cf0 \f20 \fs21 \cf0 (
{\i Multiple }
\par}{\phpg\posx3792\pvpg\posy8924\absw1273\absh477 \sl-312 \f20 \fs21 \cf0 {\i
Regression}) \par
}
{\phpg\posx5764\pvpg\posy8924\absw1745\absh3004 \f20 \fs21 \cf0 \f20 \fs21 \cf0
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\par}{\phpg\posx5764\pvpg\posy8924\absw1745\absh3004 \sl-312 \f20 \fs21 \cf0 kep
emilikan
\par}{\phpg\posx5764\pvpg\posy8924\absw1745\absh3004 \sl-311 \f20 \fs21 \cf0 man
ajemen,
\par}{\phpg\posx5764\pvpg\posy8924\absw1745\absh3004 \sl-312 \f20 \fs21 \cf0 tin
gkat{\i leverage},
\par}{\phpg\posx5764\pvpg\posy8924\absw1745\absh3004 \sl-312 \f20 \fs21 \cf0 uku
ran
\par}{\phpg\posx5764\pvpg\posy8924\absw1745\absh3004 \sl-312 \f20 \fs21 \cf0 per
usahaan, dan
\par}{\phpg\posx5764\pvpg\posy8924\absw1745\absh3004 \sl-312 \f20 \fs21 \cf0 pro
fitabilitas
\par}{\phpg\posx5764\pvpg\posy8924\absw1745\absh3004 \sl-312 \f20 \fs21 \cf0 Var
iabel
\par}{\phpg\posx5764\pvpg\posy8924\absw1745\absh3004 \sl-311 \f20 \fs21 \cf0 Dep
enden:
\par}{\phpg\posx5764\pvpg\posy8924\absw1745\absh3004 \sl-312 \f20 \fs21 \cf0 pen
gungkapan
\par}{\phpg\posx5764\pvpg\posy8924\absw1745\absh3004 \sl-311 \f20 \fs21 \cf0 sos
ial \par
}
{\phpg\posx2376\pvpg\posy12678\absw1088\absh1038 \f20 \fs21 \cf0 \f20 \fs21 \cf0
Mackmud
\par}{\phpg\posx2376\pvpg\posy12678\absw1088\absh1038 \sl-311 \f20 \fs21 \cf0 da
n
\par}{\phpg\posx2376\pvpg\posy12678\absw1088\absh1038 \sl-312 \f20 \fs21 \cf0 Dj

akman
\par}{\phpg\posx2376\pvpg\posy12678\absw1088\absh1038 \sl-312 \f20 \fs21 \cf0 (2
008) \par
}
{\phpg\posx3792\pvpg\posy12678\absw2920\absh196 \f20 \fs21 \cf0 \f20 \fs21 \cf0
Regresi Berganda
Variabel \par
}
{\phpg\posx3792\pvpg\posy12990\absw1273\absh477 \f20 \fs21 \cf0 \f20 \fs21 \cf0
({\i Multiple }
\par}{\phpg\posx3792\pvpg\posy12990\absw1273\absh477 \sl-312 \f20 \fs21 \cf0 {\i
Regression}) \par
}
{\phpg\posx5764\pvpg\posy12990\absw1245\absh1880 \f20 \fs21 \cf0 \f20 \fs21 \cf0
Independen:
\par}{\phpg\posx5764\pvpg\posy12990\absw1245\absh1880 \sl-312 \f20 \fs21 \cf0 ke
pemilikan
\par}{\phpg\posx5764\pvpg\posy12990\absw1245\absh1880 \sl-311 \f20 \fs21 \cf0 as
ing,
\par}{\phpg\posx5764\pvpg\posy12990\absw1245\absh1880 \sl-312 \f20 \fs21 \cf0 ke
pemilikan
\par}{\phpg\posx5764\pvpg\posy12990\absw1245\absh1880 \sl-312 \f20 \fs21 \cf0 in
stitusi
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riabel
\par}{\phpg\posx5764\pvpg\posy12990\absw1245\absh1880 \sl-312 \f20 \fs21 \cf0 De
penden: \par
}
{\phpg\posx7771\pvpg\posy2353\absw2494\absh11454 \f20 \fs21 \cf0 \fi931 \f20 \fs
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i705 Penelitian
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rusahaan, dan
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ofitabilitas. Hasil
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nelitian ini
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nunjukkan bahwa
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mpir semua
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rusahaan
\par}{\phpg\posx7771\pvpg\posy2353\absw2494\absh11454 \sl-312 \f20 \fs21 \cf0 me
ngungkapkan kinerja
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onomi karena sudah
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tetapkan dalam PSAK
\par}{\phpg\posx7771\pvpg\posy2353\absw2494\absh11454 \sl-311 \f20 \fs21 \cf0 57
. Kepemilikan
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najemen dan tipe
\par}{\phpg\posx7771\pvpg\posy2353\absw2494\absh11454 \sl-311 \f20 \fs21 \cf0 in
dustri menjadi bahan
\par}{\phpg\posx7771\pvpg\posy2353\absw2494\absh11454 \sl-312 \f20 \fs21 \cf0 pe

rtimbangan untuk
\par}{\phpg\posx7771\pvpg\posy2353\absw2494\absh11454 \sl-311
ngungkapkan CSR.
\par}{\phpg\posx7771\pvpg\posy2353\absw2494\absh11454 \sl-316
0 (1) Pengujian secara
\par}{\phpg\posx7771\pvpg\posy2353\absw2494\absh11454 \sl-311
multan menemukan
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anya pengaruh yang
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gnifikan antara
\par}{\phpg\posx7771\pvpg\posy2353\absw2494\absh11454 \sl-312
ktor-faktor perusahaan
\par}{\phpg\posx7771\pvpg\posy2353\absw2494\absh11454 \sl-312
rhadap pengungkapan
\par}{\phpg\posx7771\pvpg\posy2353\absw2494\absh11454 \sl-312
R perusahaan, (2)
\par}{\phpg\posx7771\pvpg\posy2353\absw2494\absh11454 \sl-312
riabel kepemilikan
\par}{\phpg\posx7771\pvpg\posy2353\absw2494\absh11454 \sl-312
najemen mempunyai
\par}{\phpg\posx7771\pvpg\posy2353\absw2494\absh11454 \sl-311
ngaruh yang
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gnifikan terhadap
\par}{\phpg\posx7771\pvpg\posy2353\absw2494\absh11454 \sl-311
ngungkapan sosial.
\par}{\phpg\posx7771\pvpg\posy2353\absw2494\absh11454 \sl-316
0 Kepemilikan asing tidak
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miliki pengaruh
\par}{\phpg\posx7771\pvpg\posy2353\absw2494\absh11454 \sl-312
gnifikan terhadap
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ngungkapan CSR, dan
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pemilikan
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stitutional juga tidak
\par}{\phpg\posx7771\pvpg\posy2353\absw2494\absh11454 \sl-312
nunjukkan pengaruh
\par}{\phpg\posx7771\pvpg\posy2353\absw2494\absh11454 \sl-312
gnifikan terhadap \par
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\par\f20 \fs21 \cf
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{\phpg\posx2544\pvpg\posy2353\absw932\absh615 \f20 \fs21 \cf0 \fi62 \f20 \fs21 \
cf0 Peneliti
\par}{\phpg\posx2544\pvpg\posy2353\absw932\absh615 \sl-232 \par\f20 \fs21 \cf0 (
Tahun) \par
}
{\phpg\posx4046\pvpg\posy2353\absw1297\absh196 \f20 \fs21 \cf0 \f20 \fs21 \cf0 A
lat Analisis \par
}
{\phpg\posx6177\pvpg\posy2353\absw1035\absh476 \f20 \fs21 \cf0 \fi76 \f20 \fs21
\cf0 Variabel
\par}{\phpg\posx6177\pvpg\posy2353\absw1035\absh476 \sl-312 \f20 \fs21 \cf0 Pene
litian \par
}
{\phpg\posx8476\pvpg\posy2353\absw1035\absh476 \f20 \fs21 \cf0 \fi225 \f20 \fs21
\cf0 Hasil
\par}{\phpg\posx8476\pvpg\posy2353\absw1035\absh476 \sl-312 \f20 \fs21 \cf0 Pene
litian \par
}
{\phpg\posx5764\pvpg\posy3299\absw4172\absh196 \i \f20 \fs21 \cf0 \i \f20 \fs21
\cf0 Corporate Social{\i0
pengungkapan}{\i0 CSR. }\par
}
{\phpg\posx5764\pvpg\posy3611\absw1785\absh477 \i \f20 \fs21 \cf0 \i \f20 \fs21
\cf0 Disclosure Index
\par}{\phpg\posx5764\pvpg\posy3611\absw1785\absh477 \sl-312 \i \f20 \fs21 \cf0 {
\i0 (CSDI) }\par
}
{\phpg\posx2376\pvpg\posy6428\absw4334\absh196 \f20 \fs21 \cf0 \f20 \fs21 \cf0 A
mran dan
Regresi Berganda
Variabel \par
}
{\phpg\posx2376\pvpg\posy6740\absw2689\absh477 \f20 \fs21 \cf0 \f20 \fs21 \cf0 D
evi (2008)
({\i Multiple }
\par}{\phpg\posx2376\pvpg\posy6740\absw2689\absh477 \sl-311 \f20 \fs21 \cf0 \fi1
416 {\i Regression}) \par
}
{\phpg\posx5764\pvpg\posy6740\absw1984\absh3565 \f20 \fs21 \cf0 \f20 \fs21 \cf0
Independen:
\par}{\phpg\posx5764\pvpg\posy6740\absw1984\absh3565 \sl-311 \f20 \fs21 \cf0 {\i
foreign }

\par}{\phpg\posx5764\pvpg\posy6740\absw1984\absh3565
shareholders, }
\par}{\phpg\posx5764\pvpg\posy6740\absw1984\absh3565
government }
\par}{\phpg\posx5764\pvpg\posy6740\absw1984\absh3565
shareholding, }
\par}{\phpg\posx5764\pvpg\posy6740\absw1984\absh3565
dependence}{\i on }
\par}{\phpg\posx5764\pvpg\posy6740\absw1984\absh3565
government, }
\par}{\phpg\posx5764\pvpg\posy6740\absw1984\absh3565
dependence}{\i on }
\par}{\phpg\posx5764\pvpg\posy6740\absw1984\absh3565
foreign}{\i partner, }
\par}{\phpg\posx5764\pvpg\posy6740\absw1984\absh3565
industry}{\i type,}{\i size, }
\par}{\phpg\posx5764\pvpg\posy6740\absw1984\absh3565
profitability }
\par}{\phpg\posx5764\pvpg\posy6740\absw1984\absh3565
iabel
\par}{\phpg\posx5764\pvpg\posy6740\absw1984\absh3565
enden: CSR \par
}
{\phpg\posx7771\pvpg\posy3611\absw2470\absh4978 \f20
Mengidikasikan bahwa
\par}{\phpg\posx7771\pvpg\posy3611\absw2470\absh4978
uktur kepemilikan
\par}{\phpg\posx7771\pvpg\posy3611\absw2470\absh4978
ng maupun
\par}{\phpg\posx7771\pvpg\posy3611\absw2470\absh4978
titutional tidak
\par}{\phpg\posx7771\pvpg\posy3611\absw2470\absh4978
punyai perhatian
\par}{\phpg\posx7771\pvpg\posy3611\absw2470\absh4978
hadap pengungkapan
\par}{\phpg\posx7771\pvpg\posy3611\absw2470\absh4978
untuk membuat
\par}{\phpg\posx7771\pvpg\posy3611\absw2470\absh4978
utusan investasi.
\par}{\phpg\posx7771\pvpg\posy3611\absw2470\absh4978
Pemerintah berpengaruh
\par}{\phpg\posx7771\pvpg\posy3611\absw2470\absh4978
hadap perkembangan
\par}{\phpg\posx7771\pvpg\posy3611\absw2470\absh4978
di Malaysia,
\par}{\phpg\posx7771\pvpg\posy3611\absw2470\absh4978
angkan afiliasi
\par}{\phpg\posx7771\pvpg\posy3611\absw2470\absh4978
gan pihak asing tidak
\par}{\phpg\posx7771\pvpg\posy3611\absw2470\absh4978
unjukkan pengaruh
\par}{\phpg\posx7771\pvpg\posy3611\absw2470\absh4978
g signifikan terhadap
\par}{\phpg\posx7771\pvpg\posy3611\absw2470\absh4978
kembangan CSR di
\par}{\phpg\posx7771\pvpg\posy3611\absw2470\absh4978
aysia. \par
}
{\phpg\posx2376\pvpg\posy11118\absw1125\absh476 \f20
Puspitasari

\sl-311 \f20 \fs21 \cf0 {\i


\sl-311 \f20 \fs21 \cf0 {\i
\sl-311 \f20 \fs21 \cf0 {\i
\sl-311 \f20 \fs21 \cf0 {\i
\sl-311 \f20 \fs21 \cf0 {\i
\sl-311 \f20 \fs21 \cf0 {\i
\sl-312 \f20 \fs21 \cf0 {\i
\sl-311 \f20 \fs21 \cf0 {\i
\sl-312 \f20 \fs21 \cf0 {\i
\sl-312 \f20 \fs21 \cf0 Var
\sl-312 \f20 \fs21 \cf0 Dep
\fs21 \cf0 \f20 \fs21 \cf0
\sl-312 \f20 \fs21 \cf0 str
\sl-311 \f20 \fs21 \cf0 asi
\sl-312 \f20 \fs21 \cf0 ins
\sl-311 \f20 \fs21 \cf0 mem
\sl-312 \f20 \fs21 \cf0 ter
\sl-311 \f20 \fs21 \cf0 CSR
\sl-312 \f20 \fs21 \cf0 kep
\sl-316 \par\f20 \fs21 \cf0
\sl-311 \f20 \fs21 \cf0 ter
\sl-311 \f20 \fs21 \cf0 CSR
\sl-311 \f20 \fs21 \cf0 sed
\sl-311 \f20 \fs21 \cf0 den
\sl-311 \f20 \fs21 \cf0 men
\sl-311 \f20 \fs21 \cf0 yan
\sl-311 \f20 \fs21 \cf0 per
\sl-311 \f20 \fs21 \cf0 Mal
\fs21 \cf0 \f20 \fs21 \cf0

\par}{\phpg\posx2376\pvpg\posy11118\absw1125\absh476 \sl-311 \f20 \fs21 \cf0 (20


09) \par
}
{\phpg\posx3792\pvpg\posy11118\absw2920\absh196 \f20 \fs21 \cf0 \f20 \fs21 \cf0
Regresi Berganda
Variabel \par
}
{\phpg\posx3792\pvpg\posy11430\absw1273\absh477 \f20 \fs21 \cf0 \f20 \fs21 \cf0
({\i Multiple }
\par}{\phpg\posx3792\pvpg\posy11430\absw1273\absh477 \sl-312 \f20 \fs21 \cf0 {\i
Regression}) \par
}
{\phpg\posx5764\pvpg\posy11430\absw1265\absh1038 \f20 \fs21 \cf0 \f20 \fs21 \cf0
Independen:
\par}{\phpg\posx5764\pvpg\posy11430\absw1265\absh1038 \sl-312 \f20 \fs21 \cf0 ke
pemilikan
\par}{\phpg\posx5764\pvpg\posy11430\absw1265\absh1038 \sl-311 \f20 \fs21 \cf0 sa
ham asing,
\par}{\phpg\posx5764\pvpg\posy11430\absw1265\absh1038 \sl-312 \f20 \fs21 \cf0 ke
pemilikan \par
}
{\phpg\posx7771\pvpg\posy11118\absw2101\absh1319 \f20 \fs21 \cf0 \f20 \fs21 \cf0
Hasil penelitian
\par}{\phpg\posx7771\pvpg\posy11118\absw2101\absh1319 \sl-312 \f20 \fs21 \cf0 me
nunjukkan bahwa
\par}{\phpg\posx7771\pvpg\posy11118\absw2101\absh1319 \sl-311 \f20 \fs21 \cf0 fa
ktor
kepemilikan
\par}{\phpg\posx7771\pvpg\posy11118\absw2101\absh1319 \sl-312 \f20 \fs21 \cf0 sa
ham publik, dan
\par}{\phpg\posx7771\pvpg\posy11118\absw2101\absh1319 \sl-312 \f20 \fs21 \cf0 ke
pemilikan saham \par
}
{\phpg\posx5764\pvpg\posy12678\absw3901\absh196 \f20 \fs21 \cf0 \f20 \fs21 \cf0
saham publik, tipe
asing berpengaruh \par
}
{\phpg\posx5764\pvpg\posy12990\absw1622\absh1319 \f20 \fs21 \cf0 \f20 \fs21 \cf0
industri, ukuran
\par}{\phpg\posx5764\pvpg\posy12990\absw1622\absh1319 \sl-312 \f20 \fs21 \cf0 pe
rusahaan, dan
\par}{\phpg\posx5764\pvpg\posy12990\absw1622\absh1319 \sl-312 \f20 \fs21 \cf0 pr
ofitabilitas
\par}{\phpg\posx5764\pvpg\posy12990\absw1622\absh1319 \sl-312 \f20 \fs21 \cf0 Va
riabel
\par}{\phpg\posx5764\pvpg\posy12990\absw1622\absh1319 \sl-311 \f20 \fs21 \cf0 De
penden: CSR \par
}
{\phpg\posx7771\pvpg\posy12990\absw2325\absh1319 \f20 \fs21 \cf0 \f20 \fs21 \cf0
positif dan signifikan
\par}{\phpg\posx7771\pvpg\posy12990\absw2325\absh1319 \sl-311 \f20 \fs21 \cf0 te
rhadap pengungkapan
\par}{\phpg\posx7771\pvpg\posy12990\absw2325\absh1319 \sl-312 \f20 \fs21 \cf0 ta
nggung jawab sosial
\par}{\phpg\posx7771\pvpg\posy12990\absw2325\absh1319 \sl-311 \f20 \fs21 \cf0 pe
rusahaan di
\par}{\phpg\posx7771\pvpg\posy12990\absw2325\absh1319 \sl-312 \f20 \fs21 \cf0 In
donesia. \par
}
{\phpg\posx2265\pvpg\posy14872\absw5867\absh196 \f20 \fs21 \cf0 \f20 \fs21 \cf0
Sumber: dibentuk berdasar penelitian-penelitian terdahulu \par
}
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{\phpg\posx2265\pvpg\posy2492\absw8508\absh6373 \f20 \fs22 \cf0 \fi840 \f20 \fs2
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\par}{\phpg\posx2265\pvpg\posy2492\absw8508\absh6373 \sl-312 \par\f20 \fs22 \cf0
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\par}{\phpg\posx2265\pvpg\posy2492\absw8508\absh6373 \sl-312 \par\f20 \fs22 \cf0
faktor ukuran dewan komisaris, tipe industi ({\i industry}{\i type}),
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\par}{\phpg\posx2265\pvpg\posy2492\absw8508\absh6373 \sl-311 \par\f20 \fs22 \cf0
({\i corporate}{\i size}) dan profitabilitas ({\i profitability}), faktor
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\par}{\phpg\posx2265\pvpg\posy2492\absw8508\absh6373 \sl-312 \par\f20 \fs22 \cf0
({\i foreign}{\i shareholding}), dan kepemilikan saham publik{\i (public}{\i
shareholding)}.
\par}{\phpg\posx2265\pvpg\posy2492\absw8508\absh6373 \sl-314 \par\f20 \fs22 \cf0
{\b 2.3}{\b Kerangka}{\b Pemikiran }
\par}{\phpg\posx2265\pvpg\posy2492\absw8508\absh6373 \sl-309 \par\f20 \fs22 \cf0
\fi840 Berdasarkan uraian teoritis serta beberapa penelitian terdahulu, sehing
ga
\par}{\phpg\posx2265\pvpg\posy2492\absw8508\absh6373 \sl-311 \par\f20 \fs22 \cf0
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saris,
\par}{\phpg\posx2265\pvpg\posy2492\absw8508\absh6373 \sl-311 \par\f20 \fs22 \cf0
tipe industri, ukuran perusahaan, profitabilitas, kepemilikan saham asin
g, dan
\par}{\phpg\posx2265\pvpg\posy2492\absw8508\absh6373 \sl-312 \par\f20 \fs22 \cf0
kepemilikan
saham
publik
sebagai
variabel
independen
peneliti
an
yang
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dapat dibagun kerangka pemikiran sebagai berikut: \par
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{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fillType}{\sv 0}}
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{\sp{\sn pVerticies}{\sv 8; 3;( 33, 0);( 134, 86);( 0, 115)}}
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{\sp{\sn fillColor}{\sv
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{\shp{\*\shpinst
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{\shpgrp\shpbxpage\shpbypage

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{\shp{\*\shpinst
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{\shp{\*\shpinst
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9);(

9);(

{\sp{\sn pVerticies}{\sv 8; 3;( 0, 57);( 120, 0);( 91, 134)}}


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811 Komisaris
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1680 H1 (+)
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\par}{\phpg\posx2687\pvpg\posy3462\absw2450\absh6939 \sl-259 \par\f20 \fs21 \cf0
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{\phpg\posx8145\pvpg\posy3462\absw1930\absh196 \f20 \fs21 \cf0 \f20 \fs21 \cf0 V
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{\phpg\posx7924\pvpg\posy6980\absw2027\absh753 \i \f20 \fs21 \cf0 \fi115 \i \f20
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}
{\phpg\posx2265\pvpg\posy12072\absw8293\absh2378 \b \f20 \fs21 \cf0 \b \f20 \fs2
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\par}{\phpg\posx2265\pvpg\posy12072\absw8293\absh2378 \sl-304 \par\b \f20 \fs21
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\par}{\phpg\posx2265\pvpg\posy12072\absw8293\absh2378 \sl-302 \par\b \f20 \fs21
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}
{\shp\shpfhdr0\shpbxpage\shpbypage\shpfblwtxt1\shpz0
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{\*\shpinst {\sp{\sn shapeType}{\sv 20}}
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{\shp\shpfhdr0\shpbxpage\shpbypage\shpfblwtxt1\shpz0
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{\*\shpinst {\sp{\sn shapeType}{\sv 20}}
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{\shp\shpfhdr0\shpbxpage\shpbypage\shpfblwtxt1\shpz0
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{\*\shpinst {\sp{\sn shapeType}{\sv 20}}
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{\shp\shpfhdr0\shpbxpage\shpbypage\shpfblwtxt1\shpz0
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\sect\sectd\pard\plain
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{\phpg\posx2265\pvpg\posy2488\absw8537\absh11147 \f20 \fs21 \cf0 \f20 \fs21 \cf0
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0 mengembangkan
dan
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perusaha
an
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ar
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hwa
\par}{\phpg\posx2265\pvpg\posy2488\absw8537\absh11147 \sl-304 \par\f20 \fs21 \cf
0 perusahaan yang memiliki ukuran dewan komisaris yang lebih besar akan
lebih
\par}{\phpg\posx2265\pvpg\posy2488\absw8537\absh11147 \sl-304 \par\f20 \fs21 \cf
0 banyak mengungkapkan CSR. Berdasarkan uraian di atas maka penelitian
ini
\par}{\phpg\posx2265\pvpg\posy2488\absw8537\absh11147 \sl-304 \par\f20 \fs21 \cf
0 mengajukan hipotesis sebagai berikut:
\par}{\phpg\posx2265\pvpg\posy2488\absw8537\absh11147 \sl-304 \par\f20 \fs21 \cf
0 {\b\i H1:}{\b\i Ukuran}{\b\i Dewan}{\b\i Komisaris}{\b\i berpengaruh}{
\b\i positif}{\b\i terhadap}{\b\i pengungkapan }
\par}{\phpg\posx2265\pvpg\posy2488\absw8537\absh11147 \sl-304 \par\f20 \fs21 \cf
0 {\b\i CSR. }
\par}{\phpg\posx2265\pvpg\posy2488\absw8537\absh11147 \sl-304 \par\f20 \fs21 \cf
0 {\b 2.4.2}{\b Tipe}{\b Industri}{\b (Industri}{\b\i High-Profile}{\b dan}

{\b\i Low-Profile}{\b ) }
\par}{\phpg\posx2265\pvpg\posy2488\absw8537\absh11147 \sl-302 \par\f20 \fs21 \cf
0 \fi839 Banyak para peneliti akuntansi sosial, meneliti mengenai tipe i
ndustri
\par}{\phpg\posx2265\pvpg\posy2488\absw8537\absh11147 \sl-302 \par\f20 \fs21 \cf
0 yang diidentifikasikan sebagai faktor yang mempengaruhi pengungkapan CS
R.
\par}{\phpg\posx2265\pvpg\posy2488\absw8537\absh11147 \sl-304 \par\f20 \fs21 \cf
0 Para peneliti mengklasifikasikan tipe industri menjadi dua jenis yaitu tipe in
dustri
\par}{\phpg\posx2265\pvpg\posy2488\absw8537\absh11147 \sl-304 \par\f20 \fs21 \cf
0 {\i high-profile} dan tipe industri{\i low-profile}. Robert (1992) dalam Hack
ston and Milne
\par}{\phpg\posx2265\pvpg\posy2488\absw8537\absh11147 \sl-304 \par\f20 \fs21 \cf
0 (1996: 87) mendefinisikan bahwa{\i high-profile}{\i companie}s sebagai perus
ahaan yang
\par}{\phpg\posx2265\pvpg\posy2488\absw8537\absh11147 \sl-302 \par\f20 \fs21 \cf
0 memiliki{\i consumer}{\i visibility}, tingkat risiko politik dan ting
kat kompetisi yang
\par}{\phpg\posx2265\pvpg\posy2488\absw8537\absh11147 \sl-304 \par\f20 \fs21 \cf
0 tinggi, sedangkan{\i low-profile} companies sebaliknya.
\par}{\phpg\posx2265\pvpg\posy2488\absw8537\absh11147 \sl-304 \par\f20 \fs21 \cf
0 \fi840 Industri yang{\i high-profile} diyakini melakukan pengungkapan sosial
yang
\par}{\phpg\posx2265\pvpg\posy2488\absw8537\absh11147 \sl-304 \par\f20 \fs21 \cf
0 lebih banyak daripada industri yang{\i
low-profile}. Cowen{\i
et}{\i
al}.(1987) dalam
\par}{\phpg\posx2265\pvpg\posy2488\absw8537\absh11147 \sl-302 \par\f20 \fs21 \cf
0 Hackston dan Milne (1996: 81) menambahkan sebagai berikut: \par
}
\sect\sectd\pard\plain
\pgwsxn11904\pghsxn16833
{\phpg\posx2616\pvpg\posy2339\absw8257\absh757 \i \f20 \fs21 \cf0 \i \f20 \fs21
\cf0 "Consumer-oriented companies can be expected to exhibit greater con
cern
\par}{\phpg\posx2616\pvpg\posy2339\absw8257\absh757 \sl-312 \i \f20 \fs21 \cf0 w
ith demonstrating their social responsibility to the community, since this is
\par}{\phpg\posx2616\pvpg\posy2339\absw8257\absh757 \sl-312 \i \f20 \fs21 \cf0 l
ikely to enhance corporate image and influence sales." \par
}
{\phpg\posx2265\pvpg\posy3740\absw8339\absh9743 \f20 \fs21 \cf0 \fi940 \f20 \fs2
1 \cf0 Berdasarkan uraian diatas, Cowen{\i et}{\i al}.(1987) dalam Hack
ston dan
\par}{\phpg\posx2265\pvpg\posy3740\absw8339\absh9743 \sl-312 \par\f20 \fs21 \cf0
Milne (1996: 81) menjelaskan bahwa perusahaan yang berorientasi pada konsumen
\par}{\phpg\posx2265\pvpg\posy3740\absw8339\absh9743 \sl-312 \par\f20 \fs21 \cf0
diperkirakan akan memberikan informasi mengenai pertanggungjawaban sosial
\par}{\phpg\posx2265\pvpg\posy3740\absw8339\absh9743 \sl-311 \par\f20 \fs21 \cf0
karena hal ini akan meningkatkan image perusahaan dan mempengaruhi penjualan.
\par}{\phpg\posx2265\pvpg\posy3740\absw8339\absh9743 \sl-312 \par\f20 \fs21 \cf0
Berdasarkan uraian di atas, maka penelitian ini mengajukan hipotesis s
ebagai
\par}{\phpg\posx2265\pvpg\posy3740\absw8339\absh9743 \sl-312 \par\f20 \fs21 \cf0
berikut:
\par}{\phpg\posx2265\pvpg\posy3740\absw8339\absh9743 \sl-314 \par\f20 \fs21 \cf0
{\b\i H2:}{\b\i Tipe}{\b\i industri}{\b\i berpengaruh}{\b\i positif}{\b\i
terhadap}{\b\i luas}{\b\i pengungkapan}{\b\i CSR. }
\par}{\phpg\posx2265\pvpg\posy3740\absw8339\absh9743 \sl-312 \par\f20 \fs21 \cf0
{\b 2.4.3}{\b Ukuran}{\b perusahaan}{\b (}{\b\i Corporate}{\b\i size}{\b )

}
\par}{\phpg\posx2265\pvpg\posy3740\absw8339\absh9743 \sl-309 \par\f20 \fs21 \cf0
\fi840 Menurut Belkaoui, (1989) dalam Hackston dan Milne, (1996) menyatakan
\par}{\phpg\posx2265\pvpg\posy3740\absw8339\absh9743 \sl-312 \par\f20 \fs21 \cf0
bahwa ada beberapa penelitian empiris telah banyak menyediakan bukti mengenai
\par}{\phpg\posx2265\pvpg\posy3740\absw8339\absh9743 \sl-312 \par\f20 \fs21 \cf0
hubungan antara ukuran perusahaan dengan pengungkapan sosial perusahaan.
\par}{\phpg\posx2265\pvpg\posy3740\absw8339\absh9743 \sl-312 \par\f20 \fs21 \cf0
Perusahaan besar merupakan emiten yang banyak disoroti oleh masyarakat l
uas,
\par}{\phpg\posx2265\pvpg\posy3740\absw8339\absh9743 \sl-311 \par\f20 \fs21 \cf0
sehingga dengan adanya pengungkapan yang lebih banyak oleh entitas bisnis maka
\par}{\phpg\posx2265\pvpg\posy3740\absw8339\absh9743 \sl-312 \par\f20 \fs21 \cf0
merupakan bagian dari pengurangan biaya tekanan politis sebagai wujud tanggung
\par}{\phpg\posx2265\pvpg\posy3740\absw8339\absh9743 \sl-312 \par\f20 \fs21 \cf0
jawab sosial entitas. Secara teoritis, perusahaan besar tidak akan lepas dari t
ekanan,
\par}{\phpg\posx2265\pvpg\posy3740\absw8339\absh9743 \sl-311 \par\f20 \fs21 \cf0
dan perusahaan besar dengan aktivitas operasi dan pengaruh yang lebih
besar
\par}{\phpg\posx2265\pvpg\posy3740\absw8339\absh9743 \sl-312 \par\f20 \fs21 \cf0
terhadap
masyarakat
mungkin
akan
memiliki
pemegang
saha
m
yang
\par}{\phpg\posx2265\pvpg\posy3740\absw8339\absh9743 \sl-312 \par\f20 \fs21 \cf0
memperhatikan program sosial yang dibuat perusahaan sehingga pengungkapa
n \par
}
\sect\sectd\pard\plain
\pgwsxn11904\pghsxn16833
{\phpg\posx2265\pvpg\posy2492\absw8587\absh10305 \f20 \fs21 \cf0 \f20 \fs21 \cf0
tanggung jawab sosial perusahaan akan semakin luas (Cowen{\i et}{\i al.},
1987 dalam
\par}{\phpg\posx2265\pvpg\posy2492\absw8587\absh10305 \sl-312 \par\f20 \fs21 \cf
0 Sembiring, 2005). Hal ini berarti program tanggung jawab sosial perusahaan jug
a
\par}{\phpg\posx2265\pvpg\posy2492\absw8587\absh10305 \sl-312 \par\f20 \fs21 \cf
0 semakin banyak dan akan diungkapkan dalam laporan tahunan. Oleh karen
a itu
\par}{\phpg\posx2265\pvpg\posy2492\absw8587\absh10305 \sl-311 \par\f20 \fs21 \cf
0 perusahaan yang lebih besar lebih dituntut untuk memperlihatkan/mengungkapkan
\par}{\phpg\posx2265\pvpg\posy2492\absw8587\absh10305 \sl-312 \par\f20 \fs21 \cf
0 tanggung jawab sosialnya.
\par}{\phpg\posx2265\pvpg\posy2492\absw8587\absh10305 \sl-312 \par\f20 \fs21 \cf
0 \fi840 Penelitian ini, menggunakan total aktiva ({\i total}{\i
as
set}) yang dimiliki
\par}{\phpg\posx2265\pvpg\posy2492\absw8587\absh10305 \sl-311 \par\f20 \fs21 \cf
0 perusahaan sebagai proksi dari ukuran perusahaan sebagai variabel inde
penden.
\par}{\phpg\posx2265\pvpg\posy2492\absw8587\absh10305 \sl-312 \par\f20 \fs21 \cf
0 Berdasarkan uraian di atas, maka penelitian ini mengajukan hipotesis
sebagai
\par}{\phpg\posx2265\pvpg\posy2492\absw8587\absh10305 \sl-312 \par\f20 \fs21 \cf
0 berikut:
\par}{\phpg\posx2265\pvpg\posy2492\absw8587\absh10305 \sl-314 \par\f20 \fs21 \cf
0 {\b\i H3:}{\b\i Ukuran}{\b\i perusahaan}{\b\i berpengaruh}{\b\i positif}{\
b\i terhadap}{\b\i luas}{\b\i pengungkapan}{\b\i CSR. }
\par}{\phpg\posx2265\pvpg\posy2492\absw8587\absh10305 \sl-312 \par\f20 \fs21 \cf
0 {\b 2.4.4}{\b Profitabilitas}{\b (}{\b\i Profitability}{\b ) }
\par}{\phpg\posx2265\pvpg\posy2492\absw8587\absh10305 \sl-309 \par\f20 \fs21 \cf

0 \fi840 Profitabilitas merupakan kemampuan entitas bisnis untuk menghasil


kan
\par}{\phpg\posx2265\pvpg\posy2492\absw8587\absh10305 \sl-311 \par\f20 \fs21 \cf
0 laba dalam upaya meningkatkan nilai pemegang saham. Menurut Heinze (1
976)
\par}{\phpg\posx2265\pvpg\posy2492\absw8587\absh10305 \sl-312 \par\f20 \fs21 \cf
0 dalam Hackston dan Milne (1996) menjelaskan bahwa profitabilitas merup
akan
\par}{\phpg\posx2265\pvpg\posy2492\absw8587\absh10305 \sl-312 \par\f20 \fs21 \cf
0 faktor
yang
membuat
manajemen
menjadi
bebas
dan
fleksibel
untuk
\par}{\phpg\posx2265\pvpg\posy2492\absw8587\absh10305 \sl-311 \par\f20 \fs21 \cf
0 mengungkapkan pertanggung-jawaban sosial kepada pemegang saham, sehingga
\par}{\phpg\posx2265\pvpg\posy2492\absw8587\absh10305 \sl-312 \par\f20 \fs21 \cf
0 semakin
tinggi
tingkat
profitabilitas
perusahaan
maka
semakin
besar
\par}{\phpg\posx2265\pvpg\posy2492\absw8587\absh10305 \sl-312 \par\f20 \fs21 \cf
0 pengungkapan informasi tanggung jawab sosial perusahaan. Sementara
itu,
\par}{\phpg\posx2265\pvpg\posy2492\absw8587\absh10305 \sl-312 \par\f20 \fs21 \cf
0 penelitian yang dilakukan oleh Hackston dan Milne (1996) menyatakan b
ahwa \par
}
\sect\sectd\pard\plain
\pgwsxn11904\pghsxn16833
{\phpg\posx2265\pvpg\posy2492\absw8485\absh10866 \f20 \fs22 \cf0 \f20 \fs22 \cf0
tidak ditemukannya hubungan yang signifikan antara tingkat profitabilitas denga
n
\par}{\phpg\posx2265\pvpg\posy2492\absw8485\absh10866 \sl-312 \par\f20 \fs22 \cf
0 pengungkapan informasi sosial.
\par}{\phpg\posx2265\pvpg\posy2492\absw8485\absh10866 \sl-312 \par\f20 \fs22 \cf
0 \fi840 Belkaoui dan Karpik (1989) mengatakan bahwa dengan kepeduliannya
\par}{\phpg\posx2265\pvpg\posy2492\absw8485\absh10866 \sl-311 \par\f20 \fs22 \cf
0 terhadap masyarakat, menghendaki manajemen untuk membuat perusahaa
n
\par}{\phpg\posx2265\pvpg\posy2492\absw8485\absh10866 \sl-312 \par\f20 \fs22 \cf
0 menjadi{\i profitable}. Vence (1975) dalam Belkaoui dan Karpik (1989) mempuny
ai
\par}{\phpg\posx2265\pvpg\posy2492\absw8485\absh10866 \sl-312 \par\f20 \fs22 \cf
0 pandangan yang berkebalikan, bahwa pengungkapan sosial perusahaan just
ru
\par}{\phpg\posx2265\pvpg\posy2492\absw8485\absh10866 \sl-311 \par\f20 \fs22 \cf
0 memberikan kerugian kompetitif ({\i competitive}{\i disadvantage}) karen
a perusahaan
\par}{\phpg\posx2265\pvpg\posy2492\absw8485\absh10866 \sl-312 \par\f20 \fs22 \cf
0 harus mengeluarkan tambahan biaya untuk mengungkapkan informasi tanggun
g
\par}{\phpg\posx2265\pvpg\posy2492\absw8485\absh10866 \sl-312 \par\f20 \fs22 \cf
0 jawab sosial tersebut. Berdasarkan uraian di atas, maka penelitian ini mengaju
kan
\par}{\phpg\posx2265\pvpg\posy2492\absw8485\absh10866 \sl-312 \par\f20 \fs22 \cf
0 hipotesis sebagai berikut:
\par}{\phpg\posx2265\pvpg\posy2492\absw8485\absh10866 \sl-314 \par\f20 \fs22 \cf
0 \fi23 {\b\i H4:}{\b\i
Tingkat}{\b\i profitabilitas}{\b\i perusahaan}{\b
\i berpengaruh}{\b\i negatif}{\b\i
terhadap}{\b\i luas }
\par}{\phpg\posx2265\pvpg\posy2492\absw8485\absh10866 \sl-312 \par\f20 \fs22 \cf
0 \fi23 {\b\i pengungkapan}{\b\i CSR. }
\par}{\phpg\posx2265\pvpg\posy2492\absw8485\absh10866 \sl-311 \par\f20 \fs22 \cf

0 {\b 2.4.5}{\b Kepemilikan}{\b Saham}{\b Asing}{\b (}{\b\i Foreign}{\b\i S


hareholding}{\b ) }
\par}{\phpg\posx2265\pvpg\posy2492\absw8485\absh10866 \sl-309 \par\f20 \fs22 \cf
0 \fi840 Kepemilikan saham asing ({\i foreign}{\i shareholding}) merupakan
proporsi
\par}{\phpg\posx2265\pvpg\posy2492\absw8485\absh10866 \sl-312 \par\f20 \fs22 \cf
0 kepemilikan saham yang dimiliki oleh pihak asing (luar negeri) baik
individu
\par}{\phpg\posx2265\pvpg\posy2492\absw8485\absh10866 \sl-311 \par\f20 \fs22 \cf
0 maupun lembaga terhadap saham entitas bisnis di Indonesia. Banyak pen
elitian
\par}{\phpg\posx2265\pvpg\posy2492\absw8485\absh10866 \sl-312 \par\f20 \fs22 \cf
0 yang menggunakan{\i
foreign}{\i
shareholding} sebagai variabel i
ndependen yang
\par}{\phpg\posx2265\pvpg\posy2492\absw8485\absh10866 \sl-312 \par\f20 \fs22 \cf
0 mempengaruhi pengungkapan CSR dalam laporan tahunan perusahaan.
\par}{\phpg\posx2265\pvpg\posy2492\absw8485\absh10866 \sl-312 \par\f20 \fs22 \cf
0 \fi840 Penelitian yang dilakukan oleh Hadi dan Sabeni (2002) menunjukkan hasil
\par}{\phpg\posx2265\pvpg\posy2492\absw8485\absh10866 \sl-311 \par\f20 \fs22 \cf
0 yang signifikan terhadap luas pengungkapan sukarela dalam laporan tahu
nan \par
}
\sect\sectd\pard\plain
\pgwsxn11904\pghsxn16833
{\phpg\posx2265\pvpg\posy2492\absw8533\absh10870 \f20 \fs22 \cf0 \f20 \fs22 \cf0
perusahaan. Penelitian Hadi dan Sabeni tersebut berlawanan dengan penel
itian
\par}{\phpg\posx2265\pvpg\posy2492\absw8533\absh10870 \sl-312 \par\f20 \fs22 \cf
0 yang dilakukan oleh Amran dan Devi (2008) yang menunjukkan hasil tid
ak
\par}{\phpg\posx2265\pvpg\posy2492\absw8533\absh10870 \sl-312 \par\f20 \fs22 \cf
0 signifikan. Berdasarkan uraian diatas dan ketidakkonsistenan hasil pe
nelitian
\par}{\phpg\posx2265\pvpg\posy2492\absw8533\absh10870 \sl-311 \par\f20 \fs22 \cf
0 sebelumnya, maka penelitian ini mengajukan hipotesis sebagai berikut:
\par}{\phpg\posx2265\pvpg\posy2492\absw8533\absh10870 \sl-314 \par\f20 \fs22 \cf
0 {\b\i H5:}{\b\i
Besarnya}{\b\i
kepemilikan}{\b\i
saham}{\b\i
a
sing}{\b\i
berpengaruh}{\b\i
positif}{\b\i
terhadap }
\par}{\phpg\posx2265\pvpg\posy2492\absw8533\absh10870 \sl-312 \par\f20 \fs22 \cf
0 {\b\i pengungkapan}{\b\i CSR. }
\par}{\phpg\posx2265\pvpg\posy2492\absw8533\absh10870 \sl-312 \par\f20 \fs22 \cf
0 {\b 2.4.6}{\b Kepemilikan}{\b Saham}{\b Publik}{\b (}{\b\i Public}{\b\i S
hareholding) }
\par}{\phpg\posx2265\pvpg\posy2492\absw8533\absh10870 \sl-309 \par\f20 \fs22 \cf
0 \fi840 Semua peerusahaan yang{\i go}{\i public} dan telah terdaftar dalam BE
I adalah
\par}{\phpg\posx2265\pvpg\posy2492\absw8533\absh10870 \sl-311 \par\f20 \fs22 \cf
0 perusahaan-perusahaan yang memiliki proporsi kepemilikan saham oleh pub
lik,
\par}{\phpg\posx2265\pvpg\posy2492\absw8533\absh10870 \sl-312 \par\f20 \fs22 \cf
0 yang artinya bahwa semua aktivitas dan keadaan perusahaan harus dilaporkan dan
\par}{\phpg\posx2265\pvpg\posy2492\absw8533\absh10870 \sl-312 \par\f20 \fs22 \cf
0 diketahui oleh publik sebagai salah satu bagian pemegang saham. Akan
tetapi
\par}{\phpg\posx2265\pvpg\posy2492\absw8533\absh10870 \sl-311 \par\f20 \fs22 \cf
0 tingkat kepemilikan sahamnya berbeda-beda satu sama lain.
\par}{\phpg\posx2265\pvpg\posy2492\absw8533\absh10870 \sl-311 \par\f20 \fs22 \cf
0 \fi840 Penelitian oleh Hasibuan (2001) menjelaskan bahwa semakin

tinggi
\par}{\phpg\posx2265\pvpg\posy2492\absw8533\absh10870 \sl-312 \par\f20 \fs22 \cf
0 rasio/tingkat kepemilikan publik dalam perusahaan diprediksi akan melak
ukan
\par}{\phpg\posx2265\pvpg\posy2492\absw8533\absh10870 \sl-312 \par\f20 \fs22 \cf
0 tingkat pengungkapan yang lebih luas. Hal tersebut dikaitkan dengan tekanan da
ri
\par}{\phpg\posx2265\pvpg\posy2492\absw8533\absh10870 \sl-311 \par\f20 \fs22 \cf
0 pemegang saham, agar perusahaan lebih memperhatikan tanggung jawab sosialnya
\par}{\phpg\posx2265\pvpg\posy2492\absw8533\absh10870 \sl-312 \par\f20 \fs22 \cf
0 terhadap masyarakat. Berdasarkan uraian di atas, maka penelitian ini mengajuka
n
\par}{\phpg\posx2265\pvpg\posy2492\absw8533\absh10870 \sl-312 \par\f20 \fs22 \cf
0 hipotesis sebagai berikut:
\par}{\phpg\posx2265\pvpg\posy2492\absw8533\absh10870 \sl-314 \par\f20 \fs22 \cf
0 {\b\i H6:}{\b\i
Besarnya}{\b\i
kepemilikan}{\b\i
saham}{\b\i
Publi
k}{\b\i
berpengaruh}{\b\i
positif}{\b\i
terhadap }
\par}{\phpg\posx2265\pvpg\posy2492\absw8533\absh10870 \sl-312 \par\f20 \fs22 \cf
0 {\b\i pengungkapan}{\b\i CSR. }\par
}
\sect\sectd\pard\plain
\pgwsxn11904\pghsxn16833
{\phpg\posx4732\pvpg\posy2489\absw3171\absh785 \b \f20 \fs25 \cf0 \fi1041 \b \f2
0 \fs25 \cf0 BAB III
\par}{\phpg\posx4732\pvpg\posy2489\absw3171\absh785 \sl-311 \par\b \f20 \fs25 \c
f0 METODE PENELITIAN \par
}
{\phpg\posx2265\pvpg\posy4373\absw8484\absh9173 \b \f20 \fs21 \cf0 \b \f20 \fs21
\cf0 3.1 Variabel Penelitian dan Definisi Operasional
\par}{\phpg\posx2265\pvpg\posy4373\absw8484\absh9173 \sl-309 \par\b \f20 \fs21 \
cf0 \fi839 {\b0 Penelitian}{\b0
ini}{\b0
menganalisis}{\b0
secara
}{\b0
empiris}{\b0
mengenai}{\b0
pengaruh }
\par}{\phpg\posx2265\pvpg\posy4373\absw8484\absh9173 \sl-312 \par\b \f20 \fs21 \
cf0 {\b0 karakteristik}{\b0 perusahaan}{\b0 dan}{\b0 regulasi}{\b0 pemerint
ah}{\b0 terhadap}{\b0 tingkat}{\b0 pengungkapan }
\par}{\phpg\posx2265\pvpg\posy4373\absw8484\absh9173 \sl-312 \par\b \f20 \fs21 \
cf0 {\b0 CSR}{\b0 pada}{\b0 Laporan}{\b0 Tahunan}{\b0 perusahaan.}{\b0 Oleh
}{\b0 karena}{\b0 itu}{\b0 perlu}{\b0 dilakukan}{\b0 pengujian }
\par}{\phpg\posx2265\pvpg\posy4373\absw8484\absh9173 \sl-311 \par\b \f20 \fs21 \
cf0 {\b0 atas}{\b0 hipotesis-hipotesis}{\b0 yang}{\b0 telah}{\b0 diajukan.}{
\b0 Pengujian}{\b0 hipotesis}{\b0 dilakukan}{\b0 menurut }
\par}{\phpg\posx2265\pvpg\posy4373\absw8484\absh9173 \sl-311 \par\b \f20 \fs21 \
cf0 {\b0 metode}{\b0 penelitian}{\b0 dan}{\b0 analisis}{\b0 yang}{\b0 diran
cang}{\b0 sesuai}{\b0 dengan}{\b0 variabel-variabel}{\b0 yang }
\par}{\phpg\posx2265\pvpg\posy4373\absw8484\absh9173 \sl-312 \par\b \f20 \fs21 \
cf0 {\b0 diteliti}{\b0 agar}{\b0 mendapatkan}{\b0 hasil}{\b0 yang}{\b0 akur
at. }
\par}{\phpg\posx2265\pvpg\posy4373\absw8484\absh9173 \sl-314 \par\b \f20 \fs21 \
cf0 3.1.1 Variabel Terikat (Dependen)
\par}{\phpg\posx2265\pvpg\posy4373\absw8484\absh9173 \sl-309 \par\b \f20 \fs21 \
cf0 \fi839 {\b0 Variabel}{\b0
terikat}{\b0
(dependen)}{\b0
dalam}{\b
0
penelitian}{\b0
ini}{\b0
adalah}{\b0
tingkat }
\par}{\phpg\posx2265\pvpg\posy4373\absw8484\absh9173 \sl-311 \par\b \f20 \fs21 \
cf0 {\b0 pengungkapan}{\b0 CSR}{\b0 yang}{\b0 diukur}{\b0 menggunakan}{\
b0\i Corporate}{\b0\i Social}{\b0\i Responsibility }
\par}{\phpg\posx2265\pvpg\posy4373\absw8484\absh9173 \sl-311 \par\b \f20 \fs21 \
cf0 {\b0\i Index}{\b0 (CSRI).}{\b0 Instrumen}{\b0 pengukuran}{\b0 CSRI}{\b0
yang}{\b0 akan}{\b0 digunakan}{\b0 dalam}{\b0 penelitian }
\par}{\phpg\posx2265\pvpg\posy4373\absw8484\absh9173 \sl-312 \par\b \f20 \fs21 \
cf0 {\b0 ini}{\b0
mengacu}{\b0
pada}{\b0
instrumen}{\b0
yang}{\b0

digunakan}{\b0
oleh}{\b0
Darwin}{\b0
(2004),}{\b0
yang }
\par}{\phpg\posx2265\pvpg\posy4373\absw8484\absh9173 \sl-312 \par\b \f20 \fs21 \
cf0 {\b0 mengelompokkan}{\b0 informasi}{\b0 CSR}{\b0 ke}{\b0 dalam}{\b0
tiga}{\b0 kategori,}{\b0 yaitu:}{\b0 aspek}{\b0 kinerja }
\par}{\phpg\posx2265\pvpg\posy4373\absw8484\absh9173 \sl-312 \par\b \f20 \fs21 \
cf0 {\b0 ekonomi,}{\b0 aspek}{\b0 kinerja}{\b0 lingkungan,}{\b0 dan}{\b0 as
pek}{\b0 kinerja}{\b0 sosial.}{\b0 Aspek}{\b0 kinerja}{\b0 sosial }
\par}{\phpg\posx2265\pvpg\posy4373\absw8484\absh9173 \sl-311 \par\b \f20 \fs21 \
cf0 {\b0 dibagi}{\b0 menjadi}{\b0 empat}{\b0 kategori,}{\b0 antara}{\b0
lain:}{\b0 praktek}{\b0 kinerja,}{\b0 hak}{\b0 manusia,}{\b0 sosial,
}
\par}{\phpg\posx2265\pvpg\posy4373\absw8484\absh9173 \sl-311 \par\b \f20 \fs21 \
cf0 {\b0 dan}{\b0 tanggung}{\b0 jawab}{\b0 terhadap}{\b0 produk.}{\b0
Menurut}{\b0 Darwin}{\b0 (2004)}{\b0 dalam}{\b0 Anggraini }
\par}{\phpg\posx2265\pvpg\posy4373\absw8484\absh9173 \sl-312 \par\b \f20 \fs21 \
cf0 {\b0 (2006),}{\b0 kategori}{\b0 informasi}{\b0\i Sustainability}{\b0\i R
eporting}{\b0 menjadi}{\b0 dasar}{\b0 yang}{\b0 digunakan }\par
}
\sect\sectd\pard\plain
\pgwsxn11904\pghsxn16833
{\phpg\posx2265\pvpg\posy2492\absw8398\absh2585 \f20 \fs21 \cf0 \f20 \fs21 \cf0
untuk mengukur pengungkapan{\i Corporate}{\i Social}{\i Responsibility}{
\i Index} (CSRI)
\par}{\phpg\posx2265\pvpg\posy2492\absw8398\absh2585 \sl-312 \par\f20 \fs21 \cf0
sebagai berikut:
\par}{\phpg\posx2265\pvpg\posy2492\absw8398\absh2585 \sl-235 \par\f20 \fs21 \cf0
KE : Kinerja Ekonomi
\par}{\phpg\posx2265\pvpg\posy2492\absw8398\absh2585 \sl-311 \f20 \fs21 \cf0 KL
: Kinerja Lingkungan
\par}{\phpg\posx2265\pvpg\posy2492\absw8398\absh2585 \sl-312 \f20 \fs21 \cf0 PK
: Praktik Kerja
\par}{\phpg\posx2265\pvpg\posy2492\absw8398\absh2585 \sl-312 \f20 \fs21 \cf0 HM:
Hak Asasi Manusia
\par}{\phpg\posx2265\pvpg\posy2492\absw8398\absh2585 \sl-311 \f20 \fs21 \cf0 Sos
: Sosial
\par}{\phpg\posx2265\pvpg\posy2492\absw8398\absh2585 \sl-311 \f20 \fs21 \cf0 TP
: Tanggung jawab Terhadap Produk \par
}
{\phpg\posx2265\pvpg\posy6236\absw8436\absh5320 \f20 \fs21 \cf0 \fi840 \f20 \fs2
1 \cf0 Pengukuran CSRI mengacu pada penelitian Haniffa{\i et}{\i al.} (2
005) dalam
\par}{\phpg\posx2265\pvpg\posy6236\absw8436\absh5320 \sl-312 \par\f20 \fs21 \cf0
Sayekti dan Wondabio (2007), yaitu dengan menggunakan{\i content}{\i analysis
} dalam
\par}{\phpg\posx2265\pvpg\posy6236\absw8436\absh5320 \sl-312 \par\f20 \fs21 \cf0
mengukur variety dari CSRI. Pendekatan ini pada dasarnya menggu
nakan
\par}{\phpg\posx2265\pvpg\posy6236\absw8436\absh5320 \sl-311 \par\f20 \fs21 \cf0
{\i pendekatan}{\i dikotomi}, yaitu setiap kategori informasi pengungkap
an CSR dalam
\par}{\phpg\posx2265\pvpg\posy6236\absw8436\absh5320 \sl-311 \par\f20 \fs21 \cf0
instrumen penelitian diberi skor 1 jika kategori informasi yang diungkapk
an ada
\par}{\phpg\posx2265\pvpg\posy6236\absw8436\absh5320 \sl-312 \par\f20 \fs21 \cf0
dalam laporan tahunan, dan nilai 0 jika kategori informasi tidak diung
kapkan di
\par}{\phpg\posx2265\pvpg\posy6236\absw8436\absh5320 \sl-312 \par\f20 \fs21 \cf0
dalam
laporan
tahunan.
Selanjutnya,
skor
dari setiap
katego
ri
informasi
\par}{\phpg\posx2265\pvpg\posy6236\absw8436\absh5320 \sl-312 \par\f20 \fs21 \cf0

{\i Sustainability}{\i Reporting} dijumlahkan untuk memperoleh keseluruhan


skor untuk
\par}{\phpg\posx2265\pvpg\posy6236\absw8436\absh5320 \sl-311 \par\f20 \fs21 \cf0
setiap perusahaan. Pengukuran dengan menggunakan rumus sebagai berikut:
\par}{\phpg\posx2265\pvpg\posy6236\absw8436\absh5320 \sl-345 \par\f20 \fs21 \cf0
\fi1300 {\fs29 {\field{\*\fldinst SYMBOL 229 \\f Symbol }}}{\b X}{\b\dn006 \fs
18 ky }\par
}
{\phpg\posx2265\pvpg\posy12312\absw2230\absh1562 \b \f20 \fs21 \cf0 \b \f20 \fs2
1 \cf0 CSRI {\dn006 \fs18 y}{\b0
=}{\b0
----------- }
\par}{\phpg\posx2265\pvpg\posy12312\absw2230\absh1562 \sl-223 \par\b \f20 \fs21
\cf0 \fi1560 6
\par}{\phpg\posx2265\pvpg\posy12312\absw2230\absh1562 \sl-271 \par\b \f20 \fs21
\cf0 {\b0 Keterangan: }
\par}{\phpg\posx2265\pvpg\posy12312\absw2230\absh1562 \sl-247 \par\b \f20 \fs21
\cf0 \fi720 {\b0 CSRI}{\b0\dn006 \fs18 y }\par
}
{\phpg\posx9408\pvpg\posy12308\absw563\absh196 \f20 \fs21 \cf0 \f20 \fs21 \cf0 (
3.1) \par
}
{\phpg\posx4392\pvpg\posy13791\absw5703\absh196 \f20 \fs21 \cf0 \f20 \fs21 \cf0
:{\i Corporate}{\i Social}{\i Responsibility}{\i Indeks} perusahaan y, \par
}
\sect\sectd\pard\plain
\pgwsxn11904\pghsxn16833
{\phpg\posx2985\pvpg\posy2468\absw717\absh261 \f20 \fs21 \cf0 \f20 \fs21 \cf0 {\
field{\*\fldinst SYMBOL 229 \\f Symbol }} X{\dn006 \fs18 ky }\par
}
{\phpg\posx4363\pvpg\posy2468\absw6370\absh1133 \f20 \fs21 \cf0 \f20 \fs21 \cf0
:{\i Dummy}{\i variable}: 1 = jika kategori{\i Sustainability}{\i Reporting
}
\par}{\phpg\posx4363\pvpg\posy2468\absw6370\absh1133 \sl-276 \par\f20 \fs21 \cf0
\fi62 k diungkapkan; 0 = jika kategori{\i Sustainability}{\i Reporting} k
\par}{\phpg\posx4363\pvpg\posy2468\absw6370\absh1133 \sl-235 \par\f20 \fs21 \cf0
\fi62 tidak diungkapkan. \par
}
{\phpg\posx2265\pvpg\posy4685\absw8323\absh3557 \b \f20 \fs21 \cf0 \b \f20 \fs21
\cf0 3.1.2 Variabel Bebas (Independen)
\par}{\phpg\posx2265\pvpg\posy4685\absw8323\absh3557 \sl-311 \par\b \f20 \fs21 \
cf0 3.1.2.1 Ukuran Dewan Komisaris
\par}{\phpg\posx2265\pvpg\posy4685\absw8323\absh3557 \sl-309 \par\b \f20 \fs21 \
cf0 \fi839 {\b0 Ukuran}{\b0 dewan}{\b0 komisaris}{\b0 (UDK)}{\b0 yang}{\b0
dimaksud}{\b0 di}{\b0 sini}{\b0 adalah}{\b0 banyaknya }
\par}{\phpg\posx2265\pvpg\posy4685\absw8323\absh3557 \sl-312 \par\b \f20 \fs21 \
cf0 {\b0 jumlah}{\b0 anggota}{\b0 dewan}{\b0 komisaris}{\b0 dalam}{\b0 suat
u}{\b0 perusahaan.}{\b0 Ukuran}{\b0 dewan}{\b0 komisaris }
\par}{\phpg\posx2265\pvpg\posy4685\absw8323\absh3557 \sl-311 \par\b \f20 \fs21 \
cf0 {\b0 dalam}{\b0 penelitian}{\b0 ini}{\b0 adalah}{\b0 konsisten}{\b0 de
ngan}{\b0 Sembiring}{\b0 (2005)}{\b0 yaitu}{\b0 dilihat}{\b0 dari }
\par}{\phpg\posx2265\pvpg\posy4685\absw8323\absh3557 \sl-311 \par\b \f20 \fs21 \
cf0 {\b0 banyaknya}{\b0
jumlah}{\b0 anggota}{\b0 dewan}{\b0 komisaris}{
\b0 perusahaan.}{\b0
Pengukuran}{\b0 dengan }
\par}{\phpg\posx2265\pvpg\posy4685\absw8323\absh3557 \sl-312 \par\b \f20 \fs21 \
cf0 {\b0 menggunakan}{\b0 rumus}{\b0 sebagai}{\b0 berikut: }\par
}
{\phpg\posx2265\pvpg\posy9015\absw4468\absh289 \b \f20 \fs21 \cf0 \b \f20 \fs21
\cf0 UDK ={\i \fs32 {\field{\*\fldinst SYMBOL 229 \\f Symbol }}} Dewan Komisari
s Perusahaan \par
}
{\phpg\posx9408\pvpg\posy9092\absw563\absh196 \f20 \fs21 \cf0 \f20 \fs21 \cf0 (3

.2) \par
}
{\phpg\posx2265\pvpg\posy9677\absw8501\absh4119 \b \f20 \fs21 \cf0 \b \f20 \fs21
\cf0 3.1.2.2 Tipe Industri ({\i Industry}{\i Type})
\par}{\phpg\posx2265\pvpg\posy9677\absw8501\absh4119 \sl-309 \par\b \f20 \fs21 \
cf0 \fi840 {\b0 Tipe}{\b0
industri}{\b0
diukur}{\b0
dengan}{\b0
meng
gunakan}{\b0
variabel}{\b0\i
dummy}{\b0 ,}{\b0
yaitu }
\par}{\phpg\posx2265\pvpg\posy9677\absw8501\absh4119 \sl-312 \par\b \f20 \fs21 \
cf0 {\b0 pemberian}{\b0 skor}{\b0 1}{\b0 untuk}{\b0 perusahaan}{\b0 yang}{\
b0 termasuk}{\b0 dalam}{\b0 industri}{\b0\i high-profile}{\b0 ,}{\b0 dan }
\par}{\phpg\posx2265\pvpg\posy9677\absw8501\absh4119 \sl-311 \par\b \f20 \fs21 \
cf0 {\b0 skor}{\b0 0}{\b0 untuk}{\b0 perusahaan}{\b0 yang}{\b0 termasuk}{\b
0 dalam}{\b0 industri}{\b0\i low-profile}{\b0 .}{\b0 Kriteria}{\b0 untuk }
\par}{\phpg\posx2265\pvpg\posy9677\absw8501\absh4119 \sl-312 \par\b \f20 \fs21 \
cf0 {\b0 menentukan}{\b0
perusahaan}{\b0
termasuk}{\b0\i
high-profil
e}{\b0
dan}{\b0\i
low-profile}{\b0
digunakan }
\par}{\phpg\posx2265\pvpg\posy9677\absw8501\absh4119 \sl-312 \par\b \f20 \fs21 \
cf0 {\b0 pengelompokan}{\b0 menurut}{\b0 Roberts}{\b0 (1992),}{\b0 Preston}{
\b0 (1977)}{\b0 dan}{\b0 Patten}{\b0 (1991)}{\b0 dalam }
\par}{\phpg\posx2265\pvpg\posy9677\absw8501\absh4119 \sl-312 \par\b \f20 \fs21 \
cf0 {\b0 Hakston}{\b0 &}{\b0 Milne}{\b0 (1996).}{\b0 Perusahaan-perusaha
an}{\b0 yang}{\b0 termasuk}{\b0 dalam}{\b0 industri }
\par}{\phpg\posx2265\pvpg\posy9677\absw8501\absh4119 \sl-311 \par\b \f20 \fs21 \
cf0 {\b0 migas,}{\b0 kehutanan,}{\b0 pertanian,}{\b0 pertambangan,}{\b0
perikanan,}{\b0 kimia,}{\b0 otomotif,}{\b0 barang }\par
}
\sect\sectd\pard\plain
\pgwsxn11904\pghsxn16833
{\phpg\posx2265\pvpg\posy2492\absw8242\absh4127 \f20 \fs21 \cf0 \f20 \fs21 \cf0
konsumsi, makanan dan minuman, kertas, farmasi, plastik, dan konstruksi sebagai
\par}{\phpg\posx2265\pvpg\posy2492\absw8242\absh4127 \sl-312 \par\f20 \fs21 \cf0
industri yang{\i high-profile}.
\par}{\phpg\posx2265\pvpg\posy2492\absw8242\absh4127 \sl-314 \par\f20 \fs21 \cf0
{\b 3.1.2.3}{\b Ukuran}{\b perusahaan}{\b (}{\b\i Corporate}{\b\i size}{\b
) }
\par}{\phpg\posx2265\pvpg\posy2492\absw8242\absh4127 \sl-309 \par\f20 \fs21 \cf0
\fi840 Ukuran perusahaan diukur dari total aset yang dimiliki perusahaan yang
\par}{\phpg\posx2265\pvpg\posy2492\absw8242\absh4127 \sl-312 \par\f20 \fs21 \cf0
diperoleh dari laporan tahunan perusahaan untuk tahun 2008 dan 2009.
Size
\par}{\phpg\posx2265\pvpg\posy2492\absw8242\absh4127 \sl-312 \par\f20 \fs21 \cf0
perusahaan yang diukur dengan total aset akan ditransformasikan dalam logaritma
\par}{\phpg\posx2265\pvpg\posy2492\absw8242\absh4127 \sl-312 \par\f20 \fs21 \cf0
untuk menyamakan dengan variabel lain karena total aset perusahaan nil
ainya
\par}{\phpg\posx2265\pvpg\posy2492\absw8242\absh4127 \sl-311 \par\f20 \fs21 \cf0
relatif besar dibandingkan variabel-variabel lain dalam penelitian ini. \par
}
{\phpg\posx2265\pvpg\posy7493\absw3832\absh754 \b \f20 \fs21 \cf0 \b \f20 \fs21
\cf0 SIZE ={\i log} (nilai buku total aset)
\par}{\phpg\posx2265\pvpg\posy7493\absw3832\absh754 \sl-311 \par\b \f20 \fs21 \c
f0 3.1.2.4 Profitabilitas ({\i Profitability}) \par
}
{\phpg\posx9407\pvpg\posy7489\absw563\absh196 \f20 \fs21 \cf0 \f20 \fs21 \cf0 (3
.3) \par
}
{\phpg\posx2265\pvpg\posy8732\absw8424\absh3565 \f20 \fs21 \cf0 \fi840 \f20 \fs2
1 \cf0 Profitabilitas
diartikan
sebagai
kemampuan
perusahaan

untuk
\par}{\phpg\posx2265\pvpg\posy8732\absw8424\absh3565 \sl-312 \par\f20 \fs21 \cf0
menghasilkan laba atau profit dalam upaya meningkatkan nilai pemegang saham
\par}{\phpg\posx2265\pvpg\posy8732\absw8424\absh3565 \sl-311 \par\f20 \fs21 \cf0
(Fahrizqi, 2010). Profitabilitas perusahaan diukur dengan{\i
Retur
n}{\i
On}{\i
Asset }
\par}{\phpg\posx2265\pvpg\posy8732\absw8424\absh3565 \sl-311 \par\f20 \fs21 \cf0
(Belkaoui dan Karpik, 1989; Heckston dan Milne, 1996).{\i Return}{\i On}{\i
asset} (ROA)
\par}{\phpg\posx2265\pvpg\posy8732\absw8424\absh3565 \sl-312 \par\f20 \fs21 \cf0
merupakan ukuran efektifitas perusahaan di dalam menghasilkan keuntungan
\par}{\phpg\posx2265\pvpg\posy8732\absw8424\absh3565 \sl-312 \par\f20 \fs21 \cf0
dengan memanfaatkan aktiva yang dimilikinya. Untuk mengukur ROA dengan
\par}{\phpg\posx2265\pvpg\posy8732\absw8424\absh3565 \sl-312 \par\f20 \fs21 \cf0
menggunakan rumus sebagai berikut: \par
}
{\phpg\posx2265\pvpg\posy13152\absw2036\absh209 \b \f20 \fs21 \cf0 \b \f20 \fs21
\cf0 Return On Asset = \par
}
{\phpg\posx4391\pvpg\posy13051\absw2865\absh667 \b \f20 \fs21 \cf0 \b \f20 \fs21
\cf0 {\ul L}{\ul a}{\ul b}{\ul a}{\ul }{\ul B}{\ul e}{\ul r}{\ul s}{\ul i}{\ul
h}{\ul }{\ul s}{\ul e}{\ul t}{\ul e}{\ul l}{\ul a}{\ul h}{\ul }{\ul P}{\ul a}
{\ul j}{\ul a}{\ul k}
\par}{\phpg\posx4391\pvpg\posy13051\absw2865\absh667 \sl-263 \par\b \f20 \fs21 \
cf0 \fi753 Total Aset \par
}
{\phpg\posx9408\pvpg\posy13148\absw563\absh196 \f20 \fs21 \cf0 \f20 \fs21 \cf0 (
3.4) \par
}
\sect\sectd\pard\plain
\pgwsxn11904\pghsxn16833
{\phpg\posx2265\pvpg\posy2501\absw8291\absh4119 \b \f20 \fs21 \cf0 \b \f20 \fs21
\cf0 3.1.2.5 Kepemilikan Saham Asing
\par}{\phpg\posx2265\pvpg\posy2501\absw8291\absh4119 \sl-309 \par\b \f20 \fs21 \
cf0 \fi840 {\b0 Kepemilikan}{\b0 saham}{\b0 asing}{\b0 adalah}{\b0 jumlah}{\
b0 saham}{\b0 yang}{\b0 dimiliki}{\b0 oleh}{\b0 pihak }
\par}{\phpg\posx2265\pvpg\posy2501\absw8291\absh4119 \sl-312 \par\b \f20 \fs21 \
cf0 {\b0 asing}{\b0
(luar}{\b0
negeri)}{\b0
baik}{\b0
oleh}{\b0
i
ndividu}{\b0
maupun}{\b0
lembaga}{\b0
terhadap}{\b0
saham }
\par}{\phpg\posx2265\pvpg\posy2501\absw8291\absh4119 \sl-311 \par\b \f20 \fs21 \
cf0 {\b0 perusahaan}{\b0 di}{\b0 Indonesia.}{\b0 Kepemilikan}{\b0 saham}
{\b0 asing}{\b0 tersebut}{\b0 dapat}{\b0 dilihat}{\b0 dalam }
\par}{\phpg\posx2265\pvpg\posy2501\absw8291\absh4119 \sl-312 \par\b \f20 \fs21 \
cf0 {\b0 laporan}{\b0 tahunan}{\b0 perusahaan.}{\b0 Besarnya}{\b0 saham}
{\b0 pihak/entitas}{\b0 asing}{\b0 diukur}{\b0 melalui }
\par}{\phpg\posx2265\pvpg\posy2501\absw8291\absh4119 \sl-312 \par\b \f20 \fs21 \
cf0 {\b0 rasio}{\b0 dari}{\b0 jumlah}{\b0 kepemilikan}{\b0 lembar}{\b0
saham}{\b0 asing}{\b0 terhadap}{\b0 total}{\b0 lembar}{\b0 saham }
\par}{\phpg\posx2265\pvpg\posy2501\absw8291\absh4119 \sl-311 \par\b \f20 \fs21 \
cf0 {\b0 yang}{\b0
dimiliki}{\b0
oleh}{\b0
perusahaan.}{\b0
Meto
de}{\b0
pengukuran}{\b0
diatas}{\b0
berdasarkan }
\par}{\phpg\posx2265\pvpg\posy2501\absw8291\absh4119 \sl-312 \par\b \f20 \fs21 \
cf0 {\b0 pengukuran}{\b0 yang}{\b0 telah}{\b0 dilakukan}{\b0 oleh}{\b0 Amra
n}{\b0 dan}{\b0 Devi}{\b0 (2008). }\par
}
{\phpg\posx2265\pvpg\posy7536\absw912\absh209 \b \f20 \fs21 \cf0 \b \f20 \fs21 \
cf0 Rasio = \par
}
{\phpg\posx3244\pvpg\posy7435\absw4716\absh667 \b \f20 \fs21 \cf0 \b \f20 \fs21

\cf0 {\ul J}{\ul u}{\ul m}{\ul l}{\ul a}{\ul h}{\ul }{\ul K}{\ul e}{\ul p}{\ul
e}{\ul m}{\ul i}{\ul l}{\ul i}{\ul k}{\ul a}{\ul n}{\ul }{\ul L}{\ul e}{\ul m}{
\ul b}{\ul a}{\ul r}{\ul }{\ul S}{\ul a}{\ul h}{\ul a}{\ul m}{\ul }{\ul A}{\ul
s}{\ul i}{\ul n}{\ul g}
\par}{\phpg\posx3244\pvpg\posy7435\absw4716\absh667 \sl-264 \par\b \f20 \fs21 \c
f0 \fi547 Total Lembar Saham Perusahaan \par
}
{\phpg\posx7905\pvpg\posy7536\absw967\absh192 \b \f20 \fs21 \cf0 \b \f20 \fs21 \
cf0 X 100% \par
}
{\phpg\posx9408\pvpg\posy7532\absw563\absh196 \f20 \fs21 \cf0 \f20 \fs21 \cf0 (3
.5) \par
}
{\phpg\posx2265\pvpg\posy8429\absw8291\absh4119 \b \f20 \fs21 \cf0 \b \f20 \fs21
\cf0 3.1.2.6 Kepemilikan Saham Publik
\par}{\phpg\posx2265\pvpg\posy8429\absw8291\absh4119 \sl-309 \par\b \f20 \fs21 \
cf0 \fi840 {\b0 Kepemilikan}{\b0 saham}{\b0 publik}{\b0 adalah}{\b0 juml
ah}{\b0 lembar}{\b0 saham}{\b0 yang}{\b0 dimiliki }
\par}{\phpg\posx2265\pvpg\posy8429\absw8291\absh4119 \sl-312 \par\b \f20 \fs21 \
cf0 {\b0 oleh}{\b0 masyarakat}{\b0 terhadap}{\b0 saham}{\b0 perusahaan}{
\b0 di}{\b0 Indonesia.}{\b0 Kepemilikan}{\b0 saham }
\par}{\phpg\posx2265\pvpg\posy8429\absw8291\absh4119 \sl-312 \par\b \f20 \fs21 \
cf0 {\b0 publik}{\b0 tersebut}{\b0 dapat}{\b0 dilihat}{\b0 dalam}{\b0 la
poran}{\b0 tahunan}{\b0 perusahaan.}{\b0 Besarnya}{\b0 saham }
\par}{\phpg\posx2265\pvpg\posy8429\absw8291\absh4119 \sl-312 \par\b \f20 \fs21 \
cf0 {\b0 publik/masyarakat}{\b0 diukur}{\b0 melalui}{\b0 rasio}{\b0 dari
}{\b0 jumlah}{\b0 kepemilikan}{\b0 lembar}{\b0 saham }
\par}{\phpg\posx2265\pvpg\posy8429\absw8291\absh4119 \sl-311 \par\b \f20 \fs21 \
cf0 {\b0 yang}{\b0
dimiliki}{\b0 publik}{\b0
terhadap}{\b0
total}{\b0
saham}{\b0 perusahaan}{\b0 di}{\b0 Indonesia.}{\b0
Metode }
\par}{\phpg\posx2265\pvpg\posy8429\absw8291\absh4119 \sl-312 \par\b \f20 \fs21 \
cf0 {\b0 pengukuran}{\b0 diatas}{\b0 berdasarkan}{\b0 pengukuran}{\b0 yang}{
\b0 telah}{\b0 dilakukan}{\b0 oleh}{\b0 Puspitasari }
\par}{\phpg\posx2265\pvpg\posy8429\absw8291\absh4119 \sl-312 \par\b \f20 \fs21 \
cf0 {\b0 (2009). }\par
}
{\phpg\posx2265\pvpg\posy13459\absw912\absh209 \b \f20 \fs21 \cf0 \b \f20 \fs21
\cf0 Rasio = \par
}
{\phpg\posx3244\pvpg\posy13359\absw4836\absh672 \b \f20 \fs21 \cf0 \b \f20 \fs21
\cf0 {\ul J}{\ul u}{\ul m}{\ul l}{\ul a}{\ul h}{\ul }{\ul K}{\ul e}{\ul p}{\ul
e}{\ul m}{\ul i}{\ul l}{\ul i}{\ul k}{\ul a}{\ul n}{\ul }{\ul L}{\ul e}{\ul m}
{\ul b}{\ul a}{\ul r}{\ul }{\ul S}{\ul a}{\ul h}{\ul a}{\ul m}{\ul }{\ul P}{\u
l u}{\ul b}{\ul l}{\ul i}{\ul k}
\par}{\phpg\posx3244\pvpg\posy13359\absw4836\absh672 \sl-266 \par\b \f20 \fs21 \
cf0 \fi643 Total Lembar Saham Perusahaan \par
}
{\phpg\posx7996\pvpg\posy13479\absw967\absh192 \b \f20 \fs21 \cf0 \b \f20 \fs21
\cf0 X 100% \par
}
{\phpg\posx9408\pvpg\posy13475\absw563\absh196 \f20 \fs21 \cf0 \f20 \fs21 \cf0 (
3.6) \par
}
\sect\sectd\pard\plain
\pgwsxn11904\pghsxn16833
{\phpg\posx2265\pvpg\posy2501\absw8394\absh9173 \b \f20 \fs21 \cf0 \b \f20 \fs21
\cf0 3.2 Populasi dan Sampel Penelitian
\par}{\phpg\posx2265\pvpg\posy2501\absw8394\absh9173 \sl-309 \par\b \f20 \fs21 \
cf0 \fi840 {\b0 Populasi}{\b0 dalam}{\b0 penelitian}{\b0 ini}{\b0 adalah}{\b
0 perusahaan-perusahaan}{\b0 yang}{\b0 terdaftar }

\par}{\phpg\posx2265\pvpg\posy2501\absw8394\absh9173 \sl-312 \par\b \f20 \fs21 \


cf0 {\b0 (}{\b0\i listing}{\b0 )}{\b0 di}{\b0 Bursa}{\b0 Efek}{\b0 Indon
esia}{\b0 (BEI)}{\b0 tahun}{\b0 2008}{\b0 dan}{\b0 2009.}{\b0 Period
e}{\b0 2}{\b0 tahun }
\par}{\phpg\posx2265\pvpg\posy2501\absw8394\absh9173 \sl-311 \par\b \f20 \fs21 \
cf0 {\b0 dipilih}{\b0 karena}{\b0 merupakan}{\b0 data}{\b0 terbaru}{\b0 yan
g}{\b0 bisa}{\b0 diperoleh}{\b0 dan}{\b0 diharapkan}{\b0 dengan }
\par}{\phpg\posx2265\pvpg\posy2501\absw8394\absh9173 \sl-312 \par\b \f20 \fs21 \
cf0 {\b0 periode}{\b0
waktu}{\b0
2}{\b0
tahun}{\b0
akan}{\b0
dipe
roleh}{\b0
hasil}{\b0
yang}{\b0
baik}{\b0
dalam}{\b0
menjelaskan
}
\par}{\phpg\posx2265\pvpg\posy2501\absw8394\absh9173 \sl-312 \par\b \f20 \fs21 \
cf0 {\b0 faktor-faktor}{\b0 yang}{\b0 mempengaruhi}{\b0 pengungkapan}{\b0
CSR}{\b0 (Fahrizqi,}{\b0 2010).}{\b0 Metode }
\par}{\phpg\posx2265\pvpg\posy2501\absw8394\absh9173 \sl-311 \par\b \f20 \fs21 \
cf0 {\b0 pengambilan}{\b0 sampel}{\b0 yang}{\b0 digunakan}{\b0 dalam}{\b0 p
enelitian}{\b0 ini}{\b0 adalah}{\b0 metode}{\b0\i purposive }
\par}{\phpg\posx2265\pvpg\posy2501\absw8394\absh9173 \sl-312 \par\b \f20 \fs21 \
cf0 {\b0\i sampling}{\b0 (BEI}{\b0 2008}{\b0 dan}{\b0 2009). }
\par}{\phpg\posx2265\pvpg\posy2501\absw8394\absh9173 \sl-312 \par\b \f20 \fs21 \
cf0 \fi840 {\b0 Sampel}{\b0 dipilih}{\b0 melalui}{\b0 metode}{\b0\i purposiv
e}{\b0\i sampling}{\b0 yang}{\b0 digunakan}{\b0 dalam }
\par}{\phpg\posx2265\pvpg\posy2501\absw8394\absh9173 \sl-312 \par\b \f20 \fs21 \
cf0 {\b0 penelitian}{\b0 ini}{\b0 disesuaikan}{\b0 dengan}{\b0 kriteria-krit
eria}{\b0 sebagai}{\b0 berikut: }
\par}{\phpg\posx2265\pvpg\posy2501\absw8394\absh9173 \sl-311 \par\b \f20 \fs21 \
cf0 \fi76 {\b0 1.}{\b0
Perusahaan-perusahaan}{\b0
yang}{\b0
terdaftar
}{\b0
di}{\b0
BEI}{\b0
dan}{\b0
sahamnya}{\b0
aktif }
\par}{\phpg\posx2265\pvpg\posy2501\absw8394\absh9173 \sl-311 \par\b \f20 \fs21 \
cf0 \fi436 {\b0 diperdagangkan}{\b0 selama}{\b0 tahun}{\b0 2008}{\b0 dan}{\b
0 2009. }
\par}{\phpg\posx2265\pvpg\posy2501\absw8394\absh9173 \sl-312 \par\b \f20 \fs21 \
cf0 \fi76 {\b0 2.}{\b0
Perusahaan}{\b0 tersebut}{\b0 menerbitkan}{\b0 l
aporan}{\b0 tahunan}{\b0 (}{\b0\i annual}{\b0\i report}{\b0 )}{\b0 lengk
ap }
\par}{\phpg\posx2265\pvpg\posy2501\absw8394\absh9173 \sl-312 \par\b \f20 \fs21 \
cf0 \fi436 {\b0 untuk}{\b0 periode}{\b0 2008}{\b0 dan}{\b0 2009. }
\par}{\phpg\posx2265\pvpg\posy2501\absw8394\absh9173 \sl-312 \par\b \f20 \fs21 \
cf0 \fi76 {\b0 3.}{\b0
Perusahaan}{\b0 tersebut}{\b0 menyediakan}{\b0 i
nformasi}{\b0 yang}{\b0 lengkap}{\b0 mengenai}{\b0 profil }
\par}{\phpg\posx2265\pvpg\posy2501\absw8394\absh9173 \sl-311 \par\b \f20 \fs21 \
cf0 \fi436 {\b0 dewan}{\b0 komisaris,}{\b0 pelaksanaan}{\b0 CSR,}{\b0 dan}{\
b0 laporan}{\b0 komposisi}{\b0 pemegang}{\b0 saham }
\par}{\phpg\posx2265\pvpg\posy2501\absw8394\absh9173 \sl-312 \par\b \f20 \fs21 \
cf0 \fi436 {\b0 di}{\b0 dalam}{\b0 perusahaan. }\par
}
\sect\sectd\pard\plain
\pgwsxn11904\pghsxn16833
{\phpg\posx2265\pvpg\posy2501\absw8371\absh10297 \b \f20 \fs22 \cf0 \b \f20 \fs2
2 \cf0 3.3 Jenis dan Sumber Data
\par}{\phpg\posx2265\pvpg\posy2501\absw8371\absh10297 \sl-309 \par\b \f20 \fs22
\cf0 \fi840 {\b0 Data}{\b0 yang}{\b0 digunakan}{\b0 dalam}{\b0 penelitian}{\
b0 ini}{\b0 berupa}{\b0 data}{\b0 panel.}{\b0 Data}{\b0 panel}{\b0 ini }
\par}{\phpg\posx2265\pvpg\posy2501\absw8371\absh10297 \sl-312 \par\b \f20 \fs22
\cf0 {\b0 merupakan}{\b0 gabungan}{\b0 antara}{\b0 data}{\b0\i time}{\b0\i
series}{\b0 dan}{\b0\i cross-sectional}{\b0 .}{\b0 Data}{\b0\i time}{\b0\i
series }
\par}{\phpg\posx2265\pvpg\posy2501\absw8371\absh10297 \sl-311 \par\b \f20 \fs22
\cf0 {\b0 merupakan}{\b0 data}{\b0 yang}{\b0 data}{\b0 yang}{\b0 dikumpulka
n}{\b0 dari}{\b0 waktu-ke}{\b0 waktu}{\b0 pada}{\b0 satu}{\b0 obyek }

\par}{\phpg\posx2265\pvpg\posy2501\absw8371\absh10297 \sl-312 \par\b \f20 \fs22


\cf0 {\b0 dengan}{\b0 tujuan}{\b0 untuk}{\b0 menggambarkan}{\b0 perkemba
ngan.}{\b0 Data}{\b0\i cross}{\b0\i section}{\b0 adalah }
\par}{\phpg\posx2265\pvpg\posy2501\absw8371\absh10297 \sl-312 \par\b \f20 \fs22
\cf0 {\b0 data}{\b0 yang}{\b0 di}{\b0 kumpulkan}{\b0 pada}{\b0 satu}{\
b0 waktu}{\b0 tertentu}{\b0 pada}{\b0 beberapa}{\b0 obyek}{\b0 denga
n }
\par}{\phpg\posx2265\pvpg\posy2501\absw8371\absh10297 \sl-311 \par\b \f20 \fs22
\cf0 {\b0 tujuan}{\b0 untuk}{\b0 menggambarkan}{\b0 keadaan.}{\b0 Dalam}{\b0
penelitian}{\b0 ini}{\b0 dilakukan}{\b0 dua}{\b0 tahun }
\par}{\phpg\posx2265\pvpg\posy2501\absw8371\absh10297 \sl-312 \par\b \f20 \fs22
\cf0 {\b0 pengamatan}{\b0 berdasarkan}{\b0 laporan}{\b0 tahunan}{\b0 (}{\b0\
i annual}{\b0\i report}{\b0 )}{\b0 perusahaan,}{\b0 yakni}{\b0 tahun }
\par}{\phpg\posx2265\pvpg\posy2501\absw8371\absh10297 \sl-312 \par\b \f20 \fs22
\cf0 {\b0 2008}{\b0 dan}{\b0 2009}{\b0 untuk}{\b0 mengetahui}{\b0 perkemban
gan}{\b0 perusahaan-perusahaan}{\b0 lebih}{\b0 dari }
\par}{\phpg\posx2265\pvpg\posy2501\absw8371\absh10297 \sl-312 \par\b \f20 \fs22
\cf0 {\b0 satu}{\b0 perusahaan}{\b0 sebagai}{\b0 obyek}{\b0 penelitian}{\b0
yang}{\b0 telah}{\b0 memenuhi}{\b0 kriteria}{\b0
penelitian }
\par}{\phpg\posx2265\pvpg\posy2501\absw8371\absh10297 \sl-311 \par\b \f20 \fs22
\cf0 {\b0 yang}{\b0 sudah}{\b0 ditentukan. }
\par}{\phpg\posx2265\pvpg\posy2501\absw8371\absh10297 \sl-311 \par\b \f20 \fs22
\cf0 \fi839 {\b0 Data}{\b0 yang}{\b0 digunakan}{\b0 dalam}{\b0 penelitia
n}{\b0 ini}{\b0 adalah}{\b0 data}{\b0 sekunder.}{\b0 Data }
\par}{\phpg\posx2265\pvpg\posy2501\absw8371\absh10297 \sl-312 \par\b \f20 \fs22
\cf0 {\b0 sekunder}{\b0 diperoleh}{\b0 dari}{\b0\i annual}{\b0\i report}{\
b0 dan}{\b0 laporan}{\b0 keuangan}{\b0 tahunan}{\b0 perusahaan }
\par}{\phpg\posx2265\pvpg\posy2501\absw8371\absh10297 \sl-312 \par\b \f20 \fs22
\cf0 {\b0 yang}{\b0 terdaftar}{\b0 di}{\b0 Bursa}{\b0 Efek}{\b0 Indone
sia}{\b0 (BEI)}{\b0 untuk}{\b0 tahun}{\b0 2008}{\b0 dan}{\b0 2009.}{
\b0 Data }
\par}{\phpg\posx2265\pvpg\posy2501\absw8371\absh10297 \sl-312 \par\b \f20 \fs22
\cf0 {\b0 sekunder}{\b0 tersebut}{\b0 diperoleh}{\b0 melalui}{\b0 situs}{\b
0 IDX}{\b0 (Indonesia}{\b0 Stock}{\b0 Exchanges)}{\b0 yang }
\par}{\phpg\posx2265\pvpg\posy2501\absw8371\absh10297 \sl-311 \par\b \f20 \fs22
\cf0 {\b0 dimiliki}{\b0 oleh}{\b0\i website}{\b0 BEI.}{\b0 Alasan}{\b0
peneliti}{\b0 menggunakan}{\b0 data}{\b0 sekunder}{\b0 adalah }
\par}{\phpg\posx2265\pvpg\posy2501\absw8371\absh10297 \sl-312 \par\b \f20 \fs22
\cf0 {\b0 karena}{\b0 data}{\b0 sekunder}{\b0 lebih}{\b0 mudah}{\b0 di
peroleh,}{\b0 biayanya}{\b0 lebih}{\b0 murah,}{\b0 sudah}{\b0 ada }
\par}{\phpg\posx2265\pvpg\posy2501\absw8371\absh10297 \sl-311 \par\b \f20 \fs22
\cf0 {\b0 penelitian}{\b0 dengan}{\b0 jenis}{\b0 data}{\b0 ini,}{\b0 serta}
{\b0 lebih}{\b0 dapat}{\b0 dipercaya}{\b0 keabsahannya}{\b0 karena }
\par}{\phpg\posx2265\pvpg\posy2501\absw8371\absh10297 \sl-312 \par\b \f20 \fs22
\cf0 {\b0 laporan}{\b0 keuangannya}{\b0 telah}{\b0 diaudit}{\b0 oleh}{\b0 a
kuntan}{\b0 publik. }\par
}
\sect\sectd\pard\plain
\pgwsxn11904\pghsxn16833
{\phpg\posx2265\pvpg\posy2501\absw8364\absh10858 \b \f20 \fs21 \cf0 \b \f20 \fs2
1 \cf0 3.4 Metode Pengumpulan Data
\par}{\phpg\posx2265\pvpg\posy2501\absw8364\absh10858 \sl-309 \par\b \f20 \fs21
\cf0 \fi840 {\b0 Data}{\b0 yang}{\b0 digunakan}{\b0 dalam}{\b0 penelitia
n}{\b0 ini}{\b0 berupa}{\b0 data}{\b0 sekunder,}{\b0 yakni }
\par}{\phpg\posx2265\pvpg\posy2501\absw8364\absh10858 \sl-312 \par\b \f20 \fs21
\cf0 {\b0\i annual}{\b0\i report}{\b0 dan}{\b0 laporan}{\b0 keuangan}{\b
0 perusahaan}{\b0 tahun}{\b0 2008}{\b0 dan}{\b0 2009.}{\b0 Metode }
\par}{\phpg\posx2265\pvpg\posy2501\absw8364\absh10858 \sl-311 \par\b \f20 \fs21
\cf0 {\b0 pengambilan}{\b0 data}{\b0 yang}{\b0 digunakan}{\b0 adalah}{\b0 m
etode}{\b0 dokumentasi,}{\b0 yaitu}{\b0 penggunaan }

\par}{\phpg\posx2265\pvpg\posy2501\absw8364\absh10858 \sl-312 \par\b \f20 \fs21


\cf0 {\b0 data}{\b0 yang}{\b0 berasal}{\b0 dari}{\b0 dokumen-dokumen}{\b0 y
ang}{\b0 sudah}{\b0 ada.}{\b0 Data}{\b0 dalam}{\b0 penelitian }
\par}{\phpg\posx2265\pvpg\posy2501\absw8364\absh10858 \sl-312 \par\b \f20 \fs21
\cf0 {\b0 ini}{\b0 berasal}{\b0 dari}{\b0 situs}{\b0 IDX}{\b0 (Indonesia}{\
b0 Stock}{\b0 Exchanges)}{\b0 yang}{\b0 dimiliki}{\b0 oleh}{\b0\i website
}
\par}{\phpg\posx2265\pvpg\posy2501\absw8364\absh10858 \sl-311 \par\b \f20 \fs21
\cf0 {\b0 BEI,}{\b0 yakni}{\b0 \cf5 {\ul w}{\ul w}{\ul w}{\ul .}{\ul i}{\ul d}
{\ul x}{\ul .}{\ul c}{\ul o}{\ul .}{\ul i}{\ul d}. }
\par}{\phpg\posx2265\pvpg\posy2501\absw8364\absh10858 \sl-311 \par\b \f20 \fs21
\cf0 \fi840 {\b0 Untuk}{\b0 metode}{\b0 pengambilan}{\b0 sampel,}{\b0 yang}{
\b0 digunakan}{\b0 dalam}{\b0 penelitian}{\b0 ini }
\par}{\phpg\posx2265\pvpg\posy2501\absw8364\absh10858 \sl-311 \par\b \f20 \fs21
\cf0 {\b0 adalah}{\b0
metode}{\b0\i
purposive}{\b0\i
sampling}{\b0 .
}{\b0
Hal}{\b0
ini}{\b0
dikarenakan}{\b0
penelitian}{\b0
ini
}
\par}{\phpg\posx2265\pvpg\posy2501\absw8364\absh10858 \sl-312 \par\b \f20 \fs21
\cf0 {\b0 menggunakan}{\b0 keseluruhan}{\b0 populasi}{\b0 penelitian}{\b0
yang}{\b0 memenuhi}{\b0 kriteria}{\b0 sebagai }
\par}{\phpg\posx2265\pvpg\posy2501\absw8364\absh10858 \sl-312 \par\b \f20 \fs21
\cf0 {\b0 sampel}{\b0 penelitian}{\b0 yang}{\b0 sudah}{\b0 ditentukan. }
\par}{\phpg\posx2265\pvpg\posy2501\absw8364\absh10858 \sl-314 \par\b \f20 \fs21
\cf0 3.5 Metode Analisis Data
\par}{\phpg\posx2265\pvpg\posy2501\absw8364\absh10858 \sl-311 \par\b \f20 \fs21
\cf0 3.5.1 Uji Asumsi Klasik
\par}{\phpg\posx2265\pvpg\posy2501\absw8364\absh10858 \sl-312 \par\b \f20 \fs21
\cf0 3.5.1.1 Uji Normalitas
\par}{\phpg\posx2265\pvpg\posy2501\absw8364\absh10858 \sl-309 \par\b \f20 \fs21
\cf0 \fi840 {\b0 Uji}{\b0 normalitas}{\b0 bertujuan}{\b0 untuk}{\b0 meng
uji}{\b0 apakah}{\b0 dalam}{\b0 model}{\b0 regresi, }
\par}{\phpg\posx2265\pvpg\posy2501\absw8364\absh10858 \sl-311 \par\b \f20 \fs21
\cf0 {\b0 variabel}{\b0
pengganggu}{\b0
atau}{\b0
residual}{\b0
memi
liki}{\b0
distribusi}{\b0
normal.}{\b0
Dalam}{\b0
uji }
\par}{\phpg\posx2265\pvpg\posy2501\absw8364\absh10858 \sl-312 \par\b \f20 \fs21
\cf0 {\b0 normalitas}{\b0 ini}{\b0 ada}{\b0 2}{\b0 cara}{\b0 untuk}{\b
0 mendeteksi}{\b0 apakah}{\b0 residual}{\b0 berdistribusi}{\b0 normal }
\par}{\phpg\posx2265\pvpg\posy2501\absw8364\absh10858 \sl-312 \par\b \f20 \fs21
\cf0 {\b0 atau}{\b0 tidak,}{\b0 yaitu}{\b0 dengan}{\b0 analisis}{\b0 gra
fik}{\b0 dan}{\b0 uji}{\b0 statistik}{\b0 (Ghozali,}{\b0 2009).}{\b0
Alat}{\b0 uji }
\par}{\phpg\posx2265\pvpg\posy2501\absw8364\absh10858 \sl-312 \par\b \f20 \fs21
\cf0 {\b0 yang}{\b0
digunakan}{\b0
adalah}{\b0
dengan}{\b0
analisis}
{\b0
grafik}{\b0
histogram}{\b0 dan}{\b0
grafik}{\b0\i
normal }
\par}{\phpg\posx2265\pvpg\posy2501\absw8364\absh10858 \sl-311 \par\b \f20 \fs21
\cf0 {\b0\i probability}{\b0\i plot}{\b0 dan}{\b0 uji}{\b0 statistik}{\b0 d
engan}{\b0\i Kolmogorov-Smirnov}{\b0\i Z}{\b0\i (1-Sample}{\b0\i K-S)}{\b0 .
}\par
}
\sect\sectd\pard\plain
\pgwsxn11904\pghsxn16833
{\phpg\posx2265\pvpg\posy2492\absw8379\absh10866 \f20 \fs21 \cf0 \fi840 \f20 \fs
21 \cf0 Dasar pengambilan keputusan dengan analisis grafik normal probabi
lity
\par}{\phpg\posx2265\pvpg\posy2492\absw8379\absh10866 \sl-312 \par\f20 \fs21 \cf
0 plot adalah (Ghozali, 2009):
\par}{\phpg\posx2265\pvpg\posy2492\absw8379\absh10866 \sl-312 \par\f20 \fs21 \cf
0 1. Jika titik menyebar di sekitar garis diagonal dan mengikuti arah garis di
agonal,
\par}{\phpg\posx2265\pvpg\posy2492\absw8379\absh10866 \sl-311 \par\f20 \fs21 \cf

0 \fi360 maka model regresi memenuhi asumsi normalitas.


\par}{\phpg\posx2265\pvpg\posy2492\absw8379\absh10866 \sl-312 \par\f20 \fs21 \cf
0 2. Jika titik menyebar jauh dari garis diagonal dan atau tidak mengikuti ara
h garis
\par}{\phpg\posx2265\pvpg\posy2492\absw8379\absh10866 \sl-312 \par\f20 \fs21 \cf
0 \fi360 diagonal, maka model regresi tidak memenuhi asumsi normalitas.
\par}{\phpg\posx2265\pvpg\posy2492\absw8379\absh10866 \sl-311 \par\f20 \fs21 \cf
0 \fi840 Dasar pengambilan keputusan uji statistik dengan{\i Kolmogorov-Smirnov
}{\i Z }
\par}{\phpg\posx2265\pvpg\posy2492\absw8379\absh10866 \sl-312 \par\f20 \fs21 \cf
0 {\i (1-Sample}{\i K-S)} adalah (Ghozali, 2009):
\par}{\phpg\posx2265\pvpg\posy2492\absw8379\absh10866 \sl-312 \par\f20 \fs21 \cf
0 1. Jika nilai{\i Asymp.}{\i Sig.}{\i (2-tailed)} kurang dari 0,05,
maka H0 ditolak. Hal ini
\par}{\phpg\posx2265\pvpg\posy2492\absw8379\absh10866 \sl-312 \par\f20 \fs21 \cf
0 \fi360 berarti data residual terdistribusi tidak normal.
\par}{\phpg\posx2265\pvpg\posy2492\absw8379\absh10866 \sl-311 \par\f20 \fs21 \cf
0 2. Jika nilai{\i Asymp.}{\i Sig.}{\i (2-tailed)} lebih dari 0,05,
maka H0 diterima. Hal ini
\par}{\phpg\posx2265\pvpg\posy2492\absw8379\absh10866 \sl-311 \par\f20 \fs21 \cf
0 \fi360 berarti data residual terdistribusi normal.
\par}{\phpg\posx2265\pvpg\posy2492\absw8379\absh10866 \sl-314 \par\f20 \fs21 \cf
0 {\b 3.5.1.2}{\b Uji}{\b Multikolinearitas }
\par}{\phpg\posx2265\pvpg\posy2492\absw8379\absh10866 \sl-309 \par\f20 \fs21 \cf
0 \fi840 Uji multikolinearitas bertujuan untuk menguji apakah dalam model regres
i
\par}{\phpg\posx2265\pvpg\posy2492\absw8379\absh10866 \sl-312 \par\f20 \fs21 \cf
0 ditemukan adanya korelasi antar variabel bebas (independen) (Ghozali,
2009).
\par}{\phpg\posx2265\pvpg\posy2492\absw8379\absh10866 \sl-311 \par\f20 \fs21 \cf
0 Model regresi yang baik seharusnya tidak terjadi korelasi dian
tara variabel
\par}{\phpg\posx2265\pvpg\posy2492\absw8379\absh10866 \sl-312 \par\f20 \fs21 \cf
0 independen. Untuk mendeteksi ada atau tidaknya multikolinearitas, dapat
dilihat
\par}{\phpg\posx2265\pvpg\posy2492\absw8379\absh10866 \sl-311 \par\f20 \fs21 \cf
0 dari nilai{\i tolerance} dan lawannya{\i variance}{\i inflation}{\i factor
} (VIF). Kedua ukuran ini
\par}{\phpg\posx2265\pvpg\posy2492\absw8379\absh10866 \sl-312 \par\f20 \fs21 \cf
0 menunjukkan setiap variabel independen manakah yang dijelaskan oleh va
riabel
\par}{\phpg\posx2265\pvpg\posy2492\absw8379\absh10866 \sl-312 \par\f20 \fs21 \cf
0 independen lainnya.{\i Tolerance} mengukur variabilitas variabel indepe
nden yang \par
}
\sect\sectd\pard\plain
\pgwsxn11904\pghsxn16833
{\phpg\posx2265\pvpg\posy2492\absw8358\absh10866 \f20 \fs21 \cf0 \f20 \fs21 \cf0
terpilih yang tidak dijelaskan oleh variabel independen lainnya. Jadi, nilai{\i
tolerance }
\par}{\phpg\posx2265\pvpg\posy2492\absw8358\absh10866 \sl-312 \par\f20 \fs21 \cf
0 yang rendah sama dengan nilai VIF tinggi (karena{\i VIF}{\i =}{\i 1/Toleran
ce}). Nilai{\i cutoff }
\par}{\phpg\posx2265\pvpg\posy2492\absw8358\absh10866 \sl-312 \par\f20 \fs21 \cf
0 yang umum dipakai untuk emnunjukkan adanya multikolinearitas adalah ni
lai
\par}{\phpg\posx2265\pvpg\posy2492\absw8358\absh10866 \sl-311 \par\f20 \fs21 \cf
0 {\i Tolerance} {\field{\*\fldinst SYMBOL 163 \\f Symbol }} 0,10 atau sama deng
an nilai VIF {\field{\*\fldinst SYMBOL 179 \\f Symbol }} 10.
\par}{\phpg\posx2265\pvpg\posy2492\absw8358\absh10866 \sl-314 \par\f20 \fs21 \cf

0 {\b 3.5.1.3}{\b Uji}{\b Autokorelasi }


\par}{\phpg\posx2265\pvpg\posy2492\absw8358\absh10866 \sl-309 \par\f20 \fs21 \cf
0 \fi840 Uji autokorelasi digunakan untuk menguji apakah dalam model reg
resi
\par}{\phpg\posx2265\pvpg\posy2492\absw8358\absh10866 \sl-312 \par\f20 \fs21 \cf
0 linear terdapat korelasi antara kesalahan pengganggu pada periode
t dengan
\par}{\phpg\posx2265\pvpg\posy2492\absw8358\absh10866 \sl-311 \par\f20 \fs21 \cf
0 kesalahan pengganggu pada periode t-1 (sebelumnya). Model regresi yang
baik
\par}{\phpg\posx2265\pvpg\posy2492\absw8358\absh10866 \sl-311 \par\f20 \fs21 \cf
0 adalah regresi yang bebas dari autokorelasi. Untuk mendeteksi ada ti
daknya
\par}{\phpg\posx2265\pvpg\posy2492\absw8358\absh10866 \sl-312 \par\f20 \fs21 \cf
0 autokorelasi penelitian ini menggunakan metode uji Durbin-Watson (DW t
est).
\par}{\phpg\posx2265\pvpg\posy2492\absw8358\absh10866 \sl-312 \par\f20 \fs21 \cf
0 Metode Durbin-Watson menggunakan titik kritis yaitu batas bawah dl dan
batas
\par}{\phpg\posx2265\pvpg\posy2492\absw8358\absh10866 \sl-311 \par\f20 \fs21 \cf
0 atas du. H0 diterima jika nilai Durbin-Watson lebih besar dari batas
atas nilai
\par}{\phpg\posx2265\pvpg\posy2492\absw8358\absh10866 \sl-311 \par\f20 \fs21 \cf
0 Durbin-Watson pada tabel.
\par}{\phpg\posx2265\pvpg\posy2492\absw8358\absh10866 \sl-312 \par\f20 \fs21 \cf
0 \fi840 Dasar
pengambilan
keputusan
ada
tidaknya
autokorelasi
dengan
\par}{\phpg\posx2265\pvpg\posy2492\absw8358\absh10866 \sl-312 \par\f20 \fs21 \cf
0 menggunakan tabel Durbin-Watson (Ghozali, 2009):
\par}{\phpg\posx2265\pvpg\posy2492\absw8358\absh10866 \sl-311 \par\f20 \fs21 \cf
0 1. Jika du < d < 4 - du, maka tidak ada autokorelasi positif atau negatif.
\par}{\phpg\posx2265\pvpg\posy2492\absw8358\absh10866 \sl-312 \par\f20 \fs21 \cf
0 2. Jika 0 < d < dl, maka tidak ada autokorelasi positif.
\par}{\phpg\posx2265\pvpg\posy2492\absw8358\absh10866 \sl-312 \par\f20 \fs21 \cf
0 3. Jika dl {\field{\*\fldinst SYMBOL 163 \\f Symbol }} d {\field{\*\fldinst
SYMBOL 163 \\f Symbol }} du, maka tidak ada autokorelasi positif.
\par}{\phpg\posx2265\pvpg\posy2492\absw8358\absh10866 \sl-312 \par\f20 \fs21 \cf
0 4. Jika 4 - dl < d < 4, maka tidak ada korelasi negatif.
\par}{\phpg\posx2265\pvpg\posy2492\absw8358\absh10866 \sl-311 \par\f20 \fs21 \cf
0 5. Jika 4 - du {\field{\*\fldinst SYMBOL 163 \\f Symbol }} d {\field{\*\fldi
nst SYMBOL 163 \\f Symbol }} 4 - dl, maka tidak ada korelasi negatif. \par
}
\sect\sectd\pard\plain
\pgwsxn11904\pghsxn16833
{\phpg\posx2265\pvpg\posy2492\absw8377\absh10866 \f20 \fs21 \cf0 \fi840 \f20 \fs
21 \cf0 Berdasarkan DW test yang telah dilakukan, nilai DW model regres
i
\par}{\phpg\posx2265\pvpg\posy2492\absw8377\absh10866 \sl-312 \par\f20 \fs21 \cf
0 memenuhi syarat 4 - du {\field{\*\fldinst SYMBOL 163 \\f Symbol }} d {\field{
\*\fldinst SYMBOL 163 \\f Symbol }} 4 - dl yang berarti H0 tidak ada korelasi
negatif.
\par}{\phpg\posx2265\pvpg\posy2492\absw8377\absh10866 \sl-312 \par\f20 \fs21 \cf
0 Keputusan yang diambil terhadap syarat tersebut adalah tidak ada kepu
tusan.
\par}{\phpg\posx2265\pvpg\posy2492\absw8377\absh10866 \sl-311 \par\f20 \fs21 \cf
0 Dikarenakan pengujian autokorelasi menggunakan DW test belum menghasilkan
\par}{\phpg\posx2265\pvpg\posy2492\absw8377\absh10866 \sl-312 \par\f20 \fs21 \cf
0 keputusan maka dilakukan pengujian berikutnya yaitu{\i Run}{\i test} untuk m
endeteksi
\par}{\phpg\posx2265\pvpg\posy2492\absw8377\absh10866 \sl-312 \par\f20 \fs21 \cf

0 ada tidaknya autokorelasi.


\par}{\phpg\posx2265\pvpg\posy2492\absw8377\absh10866 \sl-311 \par\f20 \fs21 \cf
0 \fi840 {\i Run}{\i
test} merupakan bagian dari statistik non-para
metik dapat pula
\par}{\phpg\posx2265\pvpg\posy2492\absw8377\absh10866 \sl-312 \par\f20 \fs21 \cf
0 digunakan untuk menguji apakah antar residual terdapat korelasi yang tinggi. J
ika
\par}{\phpg\posx2265\pvpg\posy2492\absw8377\absh10866 \sl-312 \par\f20 \fs21 \cf
0 antar residual tidak terdapat hubungan korelasi maka dikatakan bahwa
residual
\par}{\phpg\posx2265\pvpg\posy2492\absw8377\absh10866 \sl-312 \par\f20 \fs21 \cf
0 adalah acak atau random.{\i Run}{\i test} digunakan untuk melihat apakah
data residual
\par}{\phpg\posx2265\pvpg\posy2492\absw8377\absh10866 \sl-311 \par\f20 \fs21 \cf
0 terjadi secara random atau tidak (sistematis).
\par}{\phpg\posx2265\pvpg\posy2492\absw8377\absh10866 \sl-311 \par\f20 \fs21 \cf
0 \fi840 Dasar pengambilan keputusan uji statistik dengan{\i
Run}{\
i
test} adalah
\par}{\phpg\posx2265\pvpg\posy2492\absw8377\absh10866 \sl-312 \par\f20 \fs21 \cf
0 (Ghozali, 2009):
\par}{\phpg\posx2265\pvpg\posy2492\absw8377\absh10866 \sl-312 \par\f20 \fs21 \cf
0 1. Jika nilai{\i Asymp.}{\i Sig.}{\i (2-tailed)} kurang dari 0,05,
maka H0 ditolak. Hal ini
\par}{\phpg\posx2265\pvpg\posy2492\absw8377\absh10866 \sl-312 \par\f20 \fs21 \cf
0 \fi360 berarti data residual terjadi secara tidak random (sistematis).
\par}{\phpg\posx2265\pvpg\posy2492\absw8377\absh10866 \sl-311 \par\f20 \fs21 \cf
0 2. Jika nilai{\i Asymp.}{\i Sig.}{\i (2-tailed)} lebih dari 0,05,
maka H0 diterima. Hal ini
\par}{\phpg\posx2265\pvpg\posy2492\absw8377\absh10866 \sl-312 \par\f20 \fs21 \cf
0 \fi360 berarti data residual terjadi secara random (acak).
\par}{\phpg\posx2265\pvpg\posy2492\absw8377\absh10866 \sl-314 \par\f20 \fs21 \cf
0 {\b 3.5.1.4}{\b Uji}{\b Heteroskedastisitas }
\par}{\phpg\posx2265\pvpg\posy2492\absw8377\absh10866 \sl-309 \par\f20 \fs21 \cf
0 \fi840 Uji heteroskedastisitas bertujuan menguji apakah dalam model reg
resi
\par}{\phpg\posx2265\pvpg\posy2492\absw8377\absh10866 \sl-312 \par\f20 \fs21 \cf
0 terjadi ketidaksamaan variance dari residual satu pengamatan ke pengamatan yan
g \par
}
\sect\sectd\pard\plain
\pgwsxn11904\pghsxn16833
{\phpg\posx2265\pvpg\posy2492\absw8378\absh9743 \f20 \fs21 \cf0 \f20 \fs21 \cf0
lain (Ghozali, 2009). Jika variance dari residual satu pengamatan ke pengamata
n
\par}{\phpg\posx2265\pvpg\posy2492\absw8378\absh9743 \sl-312 \par\f20 \fs21 \cf0
lain
tetap,
maka
disebut
Homoskedastisitas
dan
jika
berbed
a
disebut
\par}{\phpg\posx2265\pvpg\posy2492\absw8378\absh9743 \sl-312 \par\f20 \fs21 \cf0
Heteroskedastisitas. Untuk mengetahui ada tidaknya heteroskedastisitas di
lihat
\par}{\phpg\posx2265\pvpg\posy2492\absw8378\absh9743 \sl-311 \par\f20 \fs21 \cf0
melalui hasil uji statistik. Uji statistik yang dilakukan adalah dengan menggun
akan
\par}{\phpg\posx2265\pvpg\posy2492\absw8378\absh9743 \sl-312 \par\f20 \fs21 \cf0
{\i Uji}{\i Park}.
\par}{\phpg\posx2265\pvpg\posy2492\absw8378\absh9743 \sl-312 \par\f20 \fs21 \cf0
\fi840 Uji Park dilakukan dengan meregresikan logaritma dari kuadrat residual
\par}{\phpg\posx2265\pvpg\posy2492\absw8378\absh9743 \sl-326 \par\f20 \fs21 \cf0
(Ln {\i U}i) sebagai variabel dependen sedangkan variabel independen tetap. Apa

bila
\par}{\phpg\posx2265\pvpg\posy2492\absw8378\absh9743 \sl-297 \par\f20 \fs21 \cf0
koefisien parameter beta dari persamaan regresi logaritma dari kuadrat
residual
\par}{\phpg\posx2265\pvpg\posy2492\absw8378\absh9743 \sl-311 \par\f20 \fs21 \cf0
(Ln{\i U}i) tersebut signifikan secara statistik, maka dalam data model regresi
terdapat
\par}{\phpg\posx2265\pvpg\posy2492\absw8378\absh9743 \sl-312 \par\f20 \fs21 \cf0
heteroskedastisitas dan sebaliknya jika parameter beta tidak signifikan
secara
\par}{\phpg\posx2265\pvpg\posy2492\absw8378\absh9743 \sl-312 \par\f20 \fs21 \cf0
statistik, maka asumsi homoskedastisitas pada model tersebut tidak dapat d
itolak
\par}{\phpg\posx2265\pvpg\posy2492\absw8378\absh9743 \sl-311 \par\f20 \fs21 \cf0
(Ghozali, 2009).
\par}{\phpg\posx2265\pvpg\posy2492\absw8378\absh9743 \sl-314 \par\f20 \fs21 \cf0
{\b 3.5.2}{\b Uji}{\b Hipotesis }
\par}{\phpg\posx2265\pvpg\posy2492\absw8378\absh9743 \sl-309 \par\f20 \fs21 \cf0
\fi840 Setelah mendapatkan data yang dibutuhkan dalam penelitian ini, peneliti
\par}{\phpg\posx2265\pvpg\posy2492\absw8378\absh9743 \sl-312 \par\f20 \fs21 \cf0
akan melakukan serangkaian tahap untuk menghitung dan mengolah data tersebut,
\par}{\phpg\posx2265\pvpg\posy2492\absw8378\absh9743 \sl-311 \par\f20 \fs21 \cf0
agar dapat mendukung hipotesis yang telah diajukan.
\par}{\phpg\posx2265\pvpg\posy2492\absw8378\absh9743 \sl-312 \par\f20 \fs21 \cf0
Adapun tahap-tahap penghitungan dan pengolahan data sbb:
\par}{\phpg\posx2265\pvpg\posy2492\absw8378\absh9743 \sl-312 \par\f20 \fs21 \cf0
1. Menghitung indeks CSR. \par
}
\sect\sectd\pard\plain
\pgwsxn11904\pghsxn16833
{\phpg\posx2265\pvpg\posy2492\absw8465\absh4688 \f20 \fs21 \cf0 \f20 \fs21 \cf0
2. Menghitung karakteristik perusahaan yang diproksikan dalam kepemilika
n
\par}{\phpg\posx2265\pvpg\posy2492\absw8465\absh4688 \sl-312 \par\f20 \fs21 \cf0
\fi360 saham publik, kepemilikan saham asing, regulasi pemerintah, tipe
industri,
\par}{\phpg\posx2265\pvpg\posy2492\absw8465\absh4688 \sl-312 \par\f20 \fs21 \cf0
\fi360 ukuran perusahaan, dan profitabilitas serta variabel peran akuntansi sos
ial.
\par}{\phpg\posx2265\pvpg\posy2492\absw8465\absh4688 \sl-311 \par\f20 \fs21 \cf0
3. Regresi model.
\par}{\phpg\posx2265\pvpg\posy2492\absw8465\absh4688 \sl-312 \par\f20 \fs21 \cf0
\fi427 Metode regresi linier berganda ({\i multiple}{\i regression}) dilakukan
terhadap model
\par}{\phpg\posx2265\pvpg\posy2492\absw8465\absh4688 \sl-312 \par\f20 \fs21 \cf0
\fi427 yang diajukan peneliti dengan menggunakan{\i Software} SPSS Versi 1
6 untuk
\par}{\phpg\posx2265\pvpg\posy2492\absw8465\absh4688 \sl-311 \par\f20 \fs21 \cf0
\fi427 memprediksi hubungan antara variabel independen dengan variabel dependen
.
\par}{\phpg\posx2265\pvpg\posy2492\absw8465\absh4688 \sl-312 \par\f20 \fs21 \cf0
Hubungan
antara
karakteristik
perusahaan
dengan
pengungkapan
sosial
\par}{\phpg\posx2265\pvpg\posy2492\absw8465\absh4688 \sl-312 \par\f20 \fs21 \cf0
perusahaan, diukur dengan rumus, sbb: \par
}
{\phpg\posx2265\pvpg\posy8115\absw6627\absh222 \i \f20 \fs16 \cf0 \i \f20 \fs16
\cf0 CSRI = {\field{\*\fldinst SYMBOL 98 \\f Symbol }} 0 + {\field{\*\fldinst SY
MBOL 98 \\f Symbol }} 1 UDK it +
{\field{\*\fldinst SYMBOL 98 \\f Symbol }}
2 TYPE it + {\field{\*\fldinst SYMBOL 98 \\f Symbol }} 3 LSIZE it + {\field{\*

\fldinst SYMBOL 98 \\f Symbol }} 4 ROA it + {\field{\*\fldinst SYMBOL 98 \\f Sy


mbol }} FS
+ {\field{\*\fldinst SYMBOL 98 \\f Symbol }} PS
+
{\fiel
d{\*\fldinst SYMBOL 101 \\f Symbol }}it \par
}
{\phpg\posx7238\pvpg\posy8196\absw476\absh149 \i \f20 \fs16 \cf0 \i \f20 \fs16 \
cf0 5
it \par
}
{\phpg\posx7978\pvpg\posy8196\absw471\absh149 \i \f20 \fs16 \cf0 \i \f20 \fs16 \
cf0 6
it \par
}
{\phpg\posx9408\pvpg\posy8075\absw563\absh196 \f20 \fs21 \cf0 \f20 \fs21 \cf0 (3
.7) \par
}
{\phpg\posx2265\pvpg\posy8732\absw3631\absh619 \f20 \fs21 \cf0 \f20 \fs21 \cf0 K
eterangan:
\par}{\phpg\posx2265\pvpg\posy8732\absw3631\absh619 \sl-235 \par\f20 \fs21 \cf0
CSRI
: Indeks pengungkapan CSR \par
}
{\phpg\posx2265\pvpg\posy9639\absw199\absh260 \i \f20 \fs21 \cf0 \i \f20 \fs21 \
cf0 {\field{\*\fldinst SYMBOL 98 \\f Symbol }}{\dn006 \fs14 0 }\par
}
{\phpg\posx3105\pvpg\posy9640\absw1107\absh196 \f20 \fs14 \cf0 \f20 \fs14 \cf0 :
{\fs21 Konstanta }\par
}
{\phpg\posx2265\pvpg\posy10139\absw6980\absh1038 \f20 \fs21 \cf0 \f20 \fs21 \cf0
UDK
: Ukuran dewan komisaris,{\i {\field{\*\fldinst SYMBOL 229 \\f Symbol
}}}{\i dewan}{\i komisaris}{\i perusahaan }
\par}{\phpg\posx2265\pvpg\posy10139\absw6980\absh1038 \sl-312 \f20 \fs21 \cf0 TY
PE
: Tipe industri,{\i high-profile} = 1,{\i low-profile} = 0
\par}{\phpg\posx2265\pvpg\posy10139\absw6980\absh1038 \sl-312 \f20 \fs21 \cf0 LS
IZE : Ukuran perusahaan,{\i log} total aset
\par}{\phpg\posx2265\pvpg\posy10139\absw6980\absh1038 \sl-312 \f20 \fs21 \cf0 RO
A
: Profitabilitas, proksi ROA \par
}
{\phpg\posx2265\pvpg\posy11387\absw333\absh476 \f20 \fs21 \cf0 \f20 \fs21 \cf0 F
S
\par}{\phpg\posx2265\pvpg\posy11387\absw333\absh476 \sl-311 \f20 \fs21 \cf0 PS \
par
}
{\phpg\posx3105\pvpg\posy11387\absw3238\absh476 \f20 \fs21 \cf0 \f20 \fs21 \cf0
: Persentase kepemilikan asing
\par}{\phpg\posx3105\pvpg\posy11387\absw3238\absh476 \sl-311 \f20 \fs21 \cf0 : P
ersentase kepemilikan publik \par
}
{\phpg\posx2265\pvpg\posy12135\absw3526\absh279 \i \f20 \fs21 \cf0 \i \f20 \fs21
\cf0 {\dn006 \fs14 1}{\up006 \fs14 ....} {\dn006 \fs14 6}{\i0
:}{\i0 Koe
fisien}{\i0 variabel}{\i0 bebas }\par
}
{\phpg\posx2265\pvpg\posy12750\absw344\absh269 \i \f20 \fs21 \cf0 \i \f20 \fs21
\cf0 {\field{\*\fldinst SYMBOL 101 \\f Symbol }}it \par
}
{\phpg\posx3105\pvpg\posy12750\absw1227\absh196 \f20 \fs21 \cf0 \f20 \fs21 \cf0
: Error term \par
}
{\phpg\posx2265\pvpg\posy13421\absw8269\absh1311 \b \f20 \fs21 \cf0 \b \f20 \fs2
1 \cf0 3.5.3 Uji koefisien determinasi (R)
\par}{\phpg\posx2265\pvpg\posy13421\absw8269\absh1311 \sl-309 \par\b \f20 \fs21
\cf0 \fi840 {\b0 Nilai}{\b0 R}{\b0 digunakan}{\b0 untuk}{\b0 mengukur}{\b
0 tingkat}{\b0 kemampuan}{\b0 model}{\b0 dalam }
\par}{\phpg\posx2265\pvpg\posy13421\absw8269\absh1311 \sl-311 \par\b \f20 \fs21

\cf0 {\b0 menerangkan}{\b0


variasi}{\b0 variabel}{\b0 independen.}{\b0
Nilai}{\b0 koefisien}{\b0 determinasi}{\b0 adalah }\par
}
\sect\sectd\pard\plain
\pgwsxn11904\pghsxn16833
{\phpg\posx2265\pvpg\posy2492\absw8311\absh10866 \f20 \fs21 \cf0 \f20 \fs21 \cf0
antara nol dan satu. Nilai R yang kecil berarti kemampuan variabel-var
iabel
\par}{\phpg\posx2265\pvpg\posy2492\absw8311\absh10866 \sl-312 \par\f20 \fs21 \cf
0 independen dalam menjelaskan variasi variabel dependen amat terbatas. Nilai ya
ng
\par}{\phpg\posx2265\pvpg\posy2492\absw8311\absh10866 \sl-312 \par\f20 \fs21 \cf
0 mendekati satu berarti variabel-variabel independen memberikan hamper s
emua
\par}{\phpg\posx2265\pvpg\posy2492\absw8311\absh10866 \sl-311 \par\f20 \fs21 \cf
0 informasi yang dibutuhkan untuk memprediksi variasi variabel dependen.
\par}{\phpg\posx2265\pvpg\posy2492\absw8311\absh10866 \sl-314 \par\f20 \fs21 \cf
0 {\b 3.5.4}{\b Uji}{\b Regresi}{\b Simultan}{\b (Uji}{\b F) }
\par}{\phpg\posx2265\pvpg\posy2492\absw8311\absh10866 \sl-309 \par\f20 \fs21 \cf
0 \fi840 Pengujian ini bertujuan untuk menunjukkan apakah semua va
riabel
\par}{\phpg\posx2265\pvpg\posy2492\absw8311\absh10866 \sl-312 \par\f20 \fs21 \cf
0 independen
yang
dimasukkan
dalam
model
mempunyai
pengaruh
secara
\par}{\phpg\posx2265\pvpg\posy2492\absw8311\absh10866 \sl-311 \par\f20 \fs21 \cf
0 bersama-sama terhadap variabel dependen.
\par}{\phpg\posx2265\pvpg\posy2492\absw8311\absh10866 \sl-311 \par\f20 \fs21 \cf
0 \fi840 Dengan tingkat signifikansi sebesar 5%, maka kriteria pengujian
adalah
\par}{\phpg\posx2265\pvpg\posy2492\absw8311\absh10866 \sl-312 \par\f20 \fs21 \cf
0 sebagai berikut:
\par}{\phpg\posx2265\pvpg\posy2492\absw8311\absh10866 \sl-312 \par\f20 \fs21 \cf
0 1. Bila nilai signifikansi f < 0.05, maka H0 ditolak, artinya terdapat penga
ruh yang
\par}{\phpg\posx2265\pvpg\posy2492\absw8311\absh10866 \sl-311 \par\f20 \fs21 \cf
0 \fi360 signifikan antara semua variabel independen terhadap variabel dependen.
\par}{\phpg\posx2265\pvpg\posy2492\absw8311\absh10866 \sl-311 \par\f20 \fs21 \cf
0 2. Apabila nilai signifikansi f > 0.05, maka H0 diterima, artinya ketujuh va
riabel
\par}{\phpg\posx2265\pvpg\posy2492\absw8311\absh10866 \sl-312 \par\f20 \fs21 \cf
0 \fi360 independen tidak berpengaruh terhadap variabel dependen
\par}{\phpg\posx2265\pvpg\posy2492\absw8311\absh10866 \sl-314 \par\f20 \fs21 \cf
0 {\b 3.5.5}{\b Uji}{\b Regresi}{\b Parsial}{\b (Uji}{\b t) }
\par}{\phpg\posx2265\pvpg\posy2492\absw8311\absh10866 \sl-309 \par\f20 \fs21 \cf
0 \fi840 Pengujian ini bertujuan untuk menunjukkan seberapa jauh pengaruh satu
\par}{\phpg\posx2265\pvpg\posy2492\absw8311\absh10866 \sl-312 \par\f20 \fs21 \cf
0 variabel penjelas/independen secara individual dalam menerangkan variasi vaiab
el
\par}{\phpg\posx2265\pvpg\posy2492\absw8311\absh10866 \sl-312 \par\f20 \fs21 \cf
0 dependen.
\par}{\phpg\posx2265\pvpg\posy2492\absw8311\absh10866 \sl-312 \par\f20 \fs21 \cf
0 \fi840 Dengan tingkat signifikansi 5%, maka kriteria pengujian adalah seb
agai
\par}{\phpg\posx2265\pvpg\posy2492\absw8311\absh10866 \sl-311 \par\f20 \fs21 \cf
0 berikut: \par
}
\sect\sectd\pard\plain
\pgwsxn11904\pghsxn16833
{\phpg\posx2265\pvpg\posy2492\absw8287\absh2442 \f20 \fs21 \cf0 \f20 \fs21 \cf0

1. Bila nilai signifikansi t < 5 %, maka H0 ditolak, artinya terdapat pengaruh


yang
\par}{\phpg\posx2265\pvpg\posy2492\absw8287\absh2442 \sl-312 \par\f20 \fs21 \cf0
\fi360 signifikan antara satu variabel independen terhadap variabel dependen.
\par}{\phpg\posx2265\pvpg\posy2492\absw8287\absh2442 \sl-312 \par\f20 \fs21 \cf0
2. Apabila nilai signifikansi t > 5 %, maka H0 diterima, artinya terdapat tid
ak ada
\par}{\phpg\posx2265\pvpg\posy2492\absw8287\absh2442 \sl-311 \par\f20 \fs21 \cf0
\fi360 pengaruh yang signifikan antara satu variabel independen terhadap
variabel
\par}{\phpg\posx2265\pvpg\posy2492\absw8287\absh2442 \sl-312 \par\f20 \fs21 \cf0
\fi360 dependen. \par
}
\sect\sectd\pard\plain
}