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Abstract
Universitas Islam Indonesia Yogyakarta
Syamsul Hadi Universitas Islam Indonesia Yogyakarta e-mail: [email protected]
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.
Kata kunci: Profitabilitas, ukuran perusahaan, status perusahaan, likuiditas, dan pengungkapan tanggung jawab sosial.
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