PENGARUH PROFITABILITAS, LIKUIDITAS DAN LEVERAGE TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN

The purpose of this research is to test the influence of profitability, liquidity and leverage to the social responsibility disclosure at the manufacture companies which are listed in Indonesia Stock Exchange.Type of this research is using quantitative approach which is emphasized on the theories through the research variables measurement with number and data analysis by using statistic procedure. The research population in the manufacture companies which are listed in Indonesia Stock Exchange during the period of 4 years which are in 2009 until 2012. The samples selections are using purposive sampling with the samples used as many as 43 manufacture companies. The data analysis technique used in this research is multiple linear regressions. Based on the data analysis result and hypothesis test it can be concluded as follows: (1) Profitability has significant influence to the social responsibility disclosure at the manufacture companies which are listed in Indonesia Stock Exchange; (2) Liquidity has significant influence to the social responsibility disclosure at the manufacture companies which are listed in Indonesia Stock Exchange; (3) Leverage has significant influence to the social responsibility disclosure at the manufacture companies which are listed in Indonesia Stock Exchange. Keywords: profitability, liquidity, leverage, and company’s social responsibility.