PENGARUH KARAKTERISTIK PERUSAHAAN DAN KINERJA KEUANGAN TERHADAP TINGKAT PENGUNGKAPAN INFORMASI SOSIAL PADA PERUSAHAAN-PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

This research was conducted to identit the social information revelation on the companies registered in the Jakarta Stock Exchange in 2004-2006 and to analyze the effects of the companiess characteristics and the, financial work towards the social information investigation. The companies' characteristics (consisting of the manager ownership, company sizes and the industry types) and the financial work were used as the independent variables. The dependent variables in this research were the social information revelation using the revelation index. The social information revelation has focused on the volunteer investigation. The volunteer revelation on this research applied the annual reports which were measured by 78 items, while the procedures used were adopted form llackston and Milne (1996). The statistical method used in this research was the double linear regression analysis. This research used 72 samples companies listed andregistered in the Indonesia stock index in 2004-2006. The result of the research showed that the companies' sizes have significant effects towards the social information investigation.