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Munsaidah, Siti., Andini, Rita., & Supriyanto, A. (2016). Analisis Pengaruh Firm
Size, Age, Profitabilitas, Leverage dan Growth Perusahaan Terhadap
Corporate Social Responsibility (CSR) Pada Perusahaan Property and Real
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terhadap Pengungkapan Sustainability Report pada Perusahaan LQ45 yang
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perusahaan-dengan-implementasi-aksi-sosial-terbaik-tahun-2022/
Prasetyo, A., & Widiasmara, A. (2019). Pengaruh Firm Size, Profitabilitas dan
Pertumbuhan Perusahaan Terhadap CSR Sektor Pertambangan Indonesia.
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http://prosiding.unipma.ac.id/index.php/SIMBA/article/view/1128
108
109
No
Kode Saham Nama Perusahaan
.
Kode
Tahun Penjualan Total Aktiva TATO
Perusahaan
OASA 22.829.336.499 48.775.196.690 0,468052167
KBLV 983.271 7.026.611 0,139935312
CENT 801.161 5.207.342 0,153852196
GHON 108.699.906 485.156.762 0,2240511
IBST 897.612.636.308 7.725.601.132.423 0,116186769
2018 FREN 5.490.311.128.559 25.213.595.077.036 0,217752015
LINK 3.728.364 6.023.611 0,618958296
TBIG 4.318.137 29.113.747 0,148319521
ISAT 23.139.551 53.139.587 0,435448454
EXCL 22.938.812 57.613.954 0,39814681
TLKM 130.784 206.196 0,634270306
OASA 16.875.355.000 47.359.872.599 0,356321799
KBLV 248.909 7.174.495 0,034693592
CENT 831.777 5.729.085 0,145184964
2019 GHON 115.935.417 740.433.237 0,156577813
IBST 1.087.963.086.355 8.893.030.992.719 0,122338839
FREN 6.987.804.620.572 27.650.462.178.339 0,25271927
LINK 3.755.262 6.652.974 0,564448621
TBIG 4.698.742 30.871.710 0,152202194
ISAT 26.117.533 62.813.000 0,415798211
EXCL 25.132.628 62.725.242 0,400678056
TLKM 135.567 221.208 0,612848541
OASA 1.211.712.320 46.840.047.799 0,025869152
KBLV 188.697 6.606.047 0,028564284
CENT 1.096.044 7.629.153 0,143665227
GHON 143.056.438 827.628.587 0,172851011
IBST 1.122.276.247.134 10.412.826.253.217 0,107778255
2020 FREN 9.407.882.876.396 38.684.276.546.076 0,243196557
LINK 4.047.964 7.799.803 0,518982851
TBIG 5.327.689 36.521.303 0,145878941
ISAT 27.925.661 62.778.740 0,44482672
EXCL 26.009.095 67.744.797 0,383927566
TLKM 136.462 246.943 0,552605257
2021 OASA 3.410.781.850 47.872.481.868 0,071247233
KBLV 151.800 4.585.222 0,033106358
118
Kode
Tahun Penjualan Total Aktiva TATO
Perusahaan
CENT 1.193.097 7.696.926 0,155009545
GHON 164.920.511 1.021.478.602 0,161452732
IBST 975.211.333.352 9.547.133.662.297 0,102147028
FREN 10.456.828.821.565 43.357.849.742.875 0,241174986
LINK 4.464.900 9.746.894 0,458084391
TBIG 6.179.584 41.870.435 0,147588245
ISAT 31.388.311 63.397.148 0,495106042
EXCL 26.754.050 72.753.282 0,367736675
TLKM 143.210 277.184 0,516660413
OASA 40.808.504.420 293.778.291.020 0,13890919
KBLV 140.413 1.271.090 0,110466607
CENT 2.320.072 20.101.049 0,115420444
GHON 186.301.175 1.156.622.811 0,161073405
IBST 1.088.236.706.064 9.431.928.852.947 0,11537796
2022 FREN 11.202.578.877.954 46.492.367.225.786 0,240955227
LINK 4.370.781 11.644.794 0,375342063
TBIG 6.524.369 43.139.968 0,151237224
ISAT 46.752.319 113.880.230 0,41053938
EXCL 29.141.994 87.277.780 0,33389935
TLKM 147.306 275.192 0,535284456
119
Tahu Kode
Total Aset UP
n Perusahaan
GHON 1.021.478.602 20,74451702
IBST 9.547.133.662.297 29,88726209
FREN 43.357.849.742.875 31,40050888
LINK 9.746.894 16,09245923
TBIG 41.870.435 17,55009053
ISAT 63.397.148 17,96492943
EXCL 72.753.282 18,10258458
TLKM 277.184 12,53243682
OASA 293.778.291.020 26,40609121
KBLV 1.271.090 14,05538536
CENT 20.101.049 16,81628256
GHON 1.156.622.811 20,86877023
IBST 9.431.928.852.947 29,87512174
2022 FREN 46.492.367.225.786 31,47030927
LINK 11.644.794 16,27036977
TBIG 43.139.968 17,57996046
ISAT 113.880.230 18,55065784
EXCL 87.277.780 18,28460646
TLKM 275.192 12,52522431
121
Pertumbuhan
Kode Penjualan t- Pertumbuhan
Tahun Penjualan t Penjualan t-1 Perusahaan
Perusahaan Penjualant-1 Perusahaan
%
TBIG 4.698.742 380.605 4.318.137 0,08814102 8,81%
ISAT 26.117.533 2.977.982 23.139.551 0,12869662 12,86%
EXCL 25.132.628 2.193.816 22.938.812 0,095637734 9,56%
TLKM 135.567 4.783 130.784 0,036571752 3,65%
OASA 1.211.712.320 -15.663.642.680 16.875.355.000 -0,928196336 -92,81%
KBLV 188.697 -60.212 248.909 -0,241903668 -24,19%
CENT 1.096.044 264.267 831.777 0,317713762 31,77%
GHON 143.056.438 27.121.021 115.935.417 0,233932147 23,39%
IBST 1.122.276.247.134 34.313.160.779 1.087.963.086.355 0,031538902 3,15%
2020 FREN 9.407.882.876.396 2.420.078.255.824 6.987.804.620.572 0,346328838 34,63%
LINK 4.047.964 292.702 3.755.262 0,077944495 7,79%
TBIG 5.327.689 628.947 4.698.742 0,133854338 13,38%
ISAT 27.925.661 1.808.128 26.117.533 0,069230428 6,92%
EXCL 26.009.095 876.467 25.132.628 0,034873671 3,48%
TLKM 136.462 895 135.567 0,006601902 0%
OASA 3.410.781.850 2.199.069.530 1.211.712.320 1,814844575 181,48%
KBLV 151.800 -36.897 188.697 -0,1955357 -19,55%
2021
CENT 1.193.097 97.053 1.096.044 0,088548452 8,85%
GHON 164.920.511 21.864.073 143.056.438 0,152835296 15,28%
IBST 975.211.333.352 -147.064.913.782 1.122.276.247.134 -0,131041634 -13,10%
FREN 10.456.828.821.565 1.048.945.945.169 9.407.882.876.396 0,111496493 11,14%
LINK 4.464.900 416.936 4.047.964 0,10299894 10,29%
123
Pertumbuhan
Kode Penjualan t- Pertumbuhan
Tahun Penjualan t Penjualan t-1 Perusahaan
Perusahaan Penjualant-1 Perusahaan
%
TBIG 6.179.584 851.895 5.327.689 0,159899536 15,98%
ISAT 31.388.311 3.462.650 27.925.661 0,123995274 12,39%
EXCL 26.754.050 744.955 26.009.095 0,028642096 2,86%
TLKM 143.210 6.748 136.462 0,049449664 4,94%
OASA 40.808.504.420 37.397.722.570 3.410.781.850 10,9645601 1096,40%
KBLV 140.413 -11.387 151.800 -0,075013175 -7,50%
CENT 2.320.072 1.126.975 1.193.097 0,944579527 94,45%
GHON 186.301.175 21.380.664 164.920.511 0,129642237 12,96%
IBST 1.088.236.706.064 113.025.372.712 975.211.333.352 0,115898338 11,58%
2022 FREN 11.202.578.877.954 745.750.056.389 10.456.828.821.565 0,071317038 7,13%
LINK 4.370.781 -94.119 4.464.900 -0,021079755 2,10%
TBIG 6.524.369 344.785 6.179.584 0,055794209 5,57%
ISAT 46.752.319 15.364.008 31.388.311 0,489481833 48,94%
EXCL 29.141.994 2.387.944 26.754.050 0,089255421 8,92%
TLKM 147.306 4.096 143.210 0,028601355 2,86%
Lampiran 6 Hasil Perhitungan Corporate Social Responsibility (CSR) Disclosure Periode
2018-2022
∑ Xij
CSRDIj =
Nj
Kode
Tahun Xij nj CSRDij
Perusahaan
0,07692
OASA 7 91
3
0,12087
KBLV 11 91
9
0,07692
CENT 7 91
3
GHON 10 91 0,10989
0,17582
IBST 16 91
4
0,09890
2018 FREN 9 91
1
0,12087
LINK 11 91
9
0,08791
TBIG 8 91
2
ISAT 20 91 0,21978
0,23076
EXCL 21 91
9
0,19780
TLKM 18 91
2
0,07692
OASA 7 91
3
0,06593
KBLV 6 91
4
0,07692
CENT 7 91
3
GHON 10 91 0,10989
0,19780
IBST 18 91
2
0,12087
FREN 11 91
2019 9
0,18681
LINK 17 91
3
0,08791
TBIG 8 91
2
0,37362
ISAT 34 91
6
0,28571
EXCL 26 91
4
0,27472
TLKM 25 91
5
101
102
Kode
Tahun Xij nj CSRDij
Perusahaan
0,09890
OASA 9 91
1
0,07692
KBLV 7 91
3
0,07692
CENT 7 91
3
0,13186
GHON 12 91
8
IBST 10 91 0,10989
0,14285
2020 FREN 13 91
7
0,24175
LINK 22 91
8
0,24175
TBIG 22 91
8
ISAT 40 91 0,43956
0,28571
EXCL 26 91
4
0,31868
TLKM 29 91
1
OASA 10 91 0,10989
0,08791
KBLV 8 91
2
0,14285
CENT 13 91
7
0,14285
GHON 13 91
7
IBST 20 91 0,21978
0,16483
FREN 15 91
2021 5
LINK 30 91 0,32967
0,25274
TBIG 23 91
7
0,45054
ISAT 41 91
9
0,23076
EXCL 21 91
9
0,39560
TLKM 36 91
4
2022 0,13186
OASA 12 91
8
0,07692
KBLV 7 91
3
0,15384
CENT 14 91
6
GHON 13 91 0,14285
7
103
Kode
Tahun Xij nj CSRDij
Perusahaan
IBST 20 91 0,21978
0,16483
FREN 15 91
5
0,38461
LINK 35 91
5
0,41758
TBIG 38 91
2
0,46153
ISAT 42 91
8
0,53846
EXCL 49 91
2
0,38461
TLKM 35 91
5
104
Total
Asset Ukuran Pertumbuhan
Tahun Perusahaan CSR
Turn Perusahaan Perusahaan
Over
GHON 0,1615 20,74451702438 15,28% 0,0879
IBST 0,1021 29,88726208530 -13,10% 0,2418
FREN 0,2412 31,40050888103 11,14% 0,2527
LINK 0,4581 16,09245922812 10,29% 0,4176
TBIG 0,1476 17,55009052724 15,98% 0,2198
ISAT 0,4951 17,96492943417 12,39% 0,3736
EXCL 0,3677 18,10258457640 2,86% 0,4396
TLKM 0,5167 12,53243682457 4,94% 0,4505
OASA 0,1389 26,40609120762 1096,40% 0,4615
KBLV 0,1105 14,05538535805 -7,50% 0,2308
CENT 0,1154 16,81628256072 94,45% 0,2857
GHON 0,1611 20,86877022596 12,96% 0,2857
IBST 0,1154 29,87512173598 11,58% 0,2308
2022 FREN 0,2410 31,47030926937 7,13% 0,5385
LINK 0,3753 16,27036977115 2,10% 0,1978
TBIG 0,1512 17,57996045715 5,57% 0,2747
ISAT 0,4105 18,55065784004 48,94% 0,3187
EXCL 0,3339 18,28460646379 8,92% 0,3956
TLKM 0,5353 12,52522431485 2,86% 0,3846
106
Descriptive Statistics
Maximu Std.
N Minimum m Mean Deviation
TATO 55 0,026 0,634 0,272 0,177
UP 55 12,237 31,470 19,959 0,589
PP 55 -0,928 10,965 0,281 0,151
CSR 55 0,066 0,538 0,203 0,122
Valid N
55
(listwise)
107
Unstandardized Standardized
Coefficients Coefficients Collinearity Statistics
Model B Std. Error Beta Tolerance VIF
1(Constant) -.222 .041
tato -.045 .049 -.069 .848 1.179
up -6.113 .001 -.003 .853 1.172
PP 1.162 .093 .872 .994 1.006
110
2. Uji Glejser
Coefficientsa
Unstandardized Standardized
Coefficients Coefficients
Model B Std. Error Beta t Sig.
1 (Constant) .051 .042 1.215 .230
tato .097 .055 .258 1.762 .084
up .001 .002 .074 .499 .620
pp -.005 .006 -.108 -.788 .434
a. Dependent Variable: AbsRes
111
Model Summaryb
ANOVAa
Model Sum of Squares df Mean Square F Sig.
1 Regressio .536 3 .179 52.541 .000b
n
Residual .173 51 .003
Total .709 54
a. Dependent Variable: CSR
b. Predictors: (Constant), PP, up, tato
115
Model Summaryb
Mode R R Adjusted R Std. Error of the Durbin-
l Square Square Estimate Watson
1 .869a .756 .741 .05829401 2.048
a. Predictors: (Constant), PP, up, tato
b. Dependent Variable: CSR