Sunarsih, Uun HUBUNGAN ANTARA PENGUNGKAPAN ASPEK SOSIAL EKONOMI TERHADAP SIZE, LIKUIDITAS, SOLVABILITAS DAN STRUKTUR KEPEMILIKAN. HUBUNGAN ANTARA PENGUNGKAPAN ASPEK SOSIAL EKONOMI TERHADAP SIZE, LIKUIDITAS, SOLVABILITAS DAN STRUKTUR KEPEMILIKAN.
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HUBUNGAN ANTARA PENGUNGKAPAN ASPEK SOSIAL EKONOMI TERHADAP SIZE, LIKUIDITAS, SOLVABILITAS DAN STRUKTUR KEPEMILIKAN.pdf Available under License Creative Commons Attribution Non-commercial. Download (3MB) |
Abstract
Abstract: Today, companies start to have concerning on social activities. Accounting as a business tool is required to respond business development. Accounting's role emerges with social accounting to communicate companies social activities in order to get legitimation and to fulfil social accountability from both direct and indirect stakeholders. This research is aimed to know the disclosure of socio economic aspect of companies listed both at JII and non JIIand its relation with size, liquidity, solvability and ownership structure. Research sample consisted of the following industries listed in 2004: agricultural, mining and mining service, food and beverage, automotive, consumer goods, communication, transportation service, plastic and glass product, pharmaceuticals, real estate and property, lumber and wood product, electronic and office equipment and cement. Data analysis used in this study is two different mean and logistic analysis. The research finds that the average of social aspect disclosure for companies listed at JII are larger than companies listed at Non JIL This can be seen that the average of socio economic aspect disclosure at JI/ reached 38,53% and the most disclosed are consumer and product issue as of 63,33% ollowed by labor issue 57,43%, community issue 9,67% and environment and energy issue 13,67%. While for companies listed at Non JII the average of socio economic disclosure aspect reached 34,11% andd the most disclosed are labor issue as of 59,95% followed by consumer and product issue 45,98%, community issue 18,56% and environment and energy issue 11, 95%. The relation between size, liquidity, solvability and ownership structure for companies listed at JI/ after having variable reduction test, the result shows that only In_size and ownership structure which are significant at a = 5%, whereasfor the companies listed at Non JI/only ownership structure which is significant at a = 5%. Keywords: Social Accounting, company size, liquidity, solvability and ownership structure.
| Item Type: | Article |
|---|---|
| Subjects: | Akuntansi > Akuntansi Manajemen |
| Depositing User: | Uun Sunarsih |
| Date Deposited: | 30 Nov 2020 05:55 |
| Last Modified: | 30 Nov 2020 05:55 |
| URI: | http://repository.stei.ac.id/id/eprint/1998 |
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