Pengaruh Return On Asset Dan Gross Profit Margin Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan Pada Perusahaan Real Estate Dan Property Yang Terdaftar Di BEI

The objective of this research is to examine the influence from return on asset and gross profit margin to the disclosure of corporate social responsibility. This research can be made as a basis for consideration and decision-making benchmarks disclosure of corporate social responsibility real estate and property companies listed on the Stock Exchange in 2007, 2009 and 2009. Independent variables in this research isreturn on asset and gross profit margin.Data return on asset and gross profit margin that is used is taken from the financial statements. Data disclosure of corporate social responsibility that is used is taken from the company's annual report sample. Samples used were 36 real estate and property companies in 2007 until 2009. The statistical methods used in this research is double linear regression.The results of this research shows that return on asset and gross profit margin variables haave no influence simultaneously toward of corporate social responsibility disclosure. Partially, return on asset has significant effect toward of the disclosure of corporate responsibility. Gross profit margin have not significant influence on social responsibility disclosure.