Analisis Faktor-Faktor yang Mempengaruhi Pengungkapan Sosial pada Perusahaan Real Estate dan Property yang Terdaftar di BEI

The purposes of this research is to know the factors influence of social disclosure. The variables that tested are the common stock, leverage, firm size, and profitability. The research is on real estate and property company that listed on Indonesian Common Stock Exchange between 2008 and 2009. Sampling method that used is purposive sampling. From 43 members of population, there are 20 sample companies as research objects for 2 years observation with 40 unit analysis. Data that used in this research is annual report and consolidated financial statment from each company that published on website www.idx.co.id. The research hypotheses are tested using analysis multiregression. The result of this research shows that common stock, leverage, firm size, and profitability have not influence simultaneously toward the comprehensiveness of social diclosure. Partially, there is only profitability has significant positive influence toward of sosial disclosure, but this test showed that common stock, leverage and profitability have not influence toward of social disclosure .