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Pengaruh Kondisi Keuangan Perusahaan Terhadap Pengungkapan Tanggung Jawab Sosial

Author

Listed:
  • Deviana Dewi Larasati
  • Syamsul Hadi

    (Universitas Islam Indonesia Yogyakarta
    Universitas Islam Indonesia Yogyakarta)

Abstract

Pelaksanaan tanggung jawab sosial perusahaan merupakan hal yang wajib dilakukan perusahaan di Indonesia. Meskipun demikian, tidak disebutkan jenis aktivitas yang harus dilakukan. Kajian dalam tulisan ini bertujuan untuk melihat seberapa jauh hubungan antara kondisi keuangan perusahaan dengan pengungkapan tanggung jawab sosial perusahaan. Dalam penelitian ini, kondisi keuangan perusahaan diukur dengan tingkat profitabilitas, ukuran perusahaan, likuiditas, status perusahaan dan tingkat hutang (leverage). Hasil penelitian mendukung hipotesis yang berhubungan dengan tingkat profitabilitas, ukuran perusahaan, status perusahaan dan tingkat hutang (leverage), tetapi tidak mendukung hipotesis yang berhubungan dengan likuiditas.

Suggested Citation

  • Deviana Dewi Larasati & Syamsul Hadi, 2011. "Pengaruh Kondisi Keuangan Perusahaan Terhadap Pengungkapan Tanggung Jawab Sosial," Jurnal Akuntansi dan Auditing Indonesia, Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia, vol. 15(2), pages 178-189, Desember.
    • Handle: RePEc:uii:jaaife:v:15:y:2011:i:2:p:178-189
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