Faktor Faktor Yang Mempengaruhi Pengungkapan Sosial (Social Disclosure) Dalam Laporan Tahunan Perusahaan (Studi Empiris Pada Perusahaan Non Manufaktur di Bursa Efek Indonesia)

Abstract

The purpose of this research is to determine the factors that effect to social disclosure in company annual report. The sample in this research are 42 non-manufacturing company that listed on Indonesian Stock Exchange in 2009 – 2013. The data that used in this research is secondary  data from www.idx.go.id. The independent variables that used in this research are public ownership, size, profile, liquidity, profitability, and solvability. Variable dependent that used in this research is social disclosure. The data is process with multiple regression analysis. The result showed that public ownership, size, and solvability have a significant effect to responsibility disclosure in non-manufacture company that listed in Indonesian Stock Exchange, while profile, liquidity, and profitability have no significant effect to social responsibility disclosure.

Kata Kunci :   Kepemilikan Saham Publik, Size, Profile, Likuiditas, Profitabilitas dan Solvabilitas