Perusahaan mulai menunjukkan perhatian terhadap kegiatan sosial. Akuntansi sebagai bagian dari dunia usaha dituntut untuk merespon perkembangan perusahaan tersebut. Peran akuntansi ditunjukkan dengan munculnya akuntansi sosial, perusahaan dapat mengkomunikasikan aktivitas sosialnya serta memperoleh legitimasi dan memenuhi pertanggungjawaban baik kepada direct stakeholders maupun indirect stakeholders.Penelitian ini bertujuan untuk mengetahui pengungkapan aspek sosial ekonomi pada perusahaan yang terdaftar di JII dan di Non-JII serta untuk mengetahui hubungan antara variabel size, likuiditas, solvabilitas dan struktur kepemilikan dengan pengungkapan aspek sosial ekonomi pada perusahaan yang terdaftar di Jll dan di Non-JII.Sampel penelitian terdiri dari perusahaan yang tergolong 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 yang terdaftar di JII dan Non-JIIperiode 2004. Metode yang digunakan dalam penelitian ini adalah two different mean dan analisis logistik.Berdasarkan hasil penelitian menunjukkan bahwa rata-rata pengungkapan aspek sosial ekonomi pada perusahaan yang terdaftar di JII lebih banyak bila dibanding dengan perusahaan yang terdaftar di Non-JII. Hal ini terlihat dari rata-rata pengungkapan aspek sosial ekonomi di JII sebesar 15 atau sebesar 38,53% dan yang paling banyak diungkap adalah tema konsumen dan produk sebesar 63,33% tema ketenagakerjaan 57,43%, tema kemasyarakatan 19,67%, tema lingkungan hidup dan energi 13,67% sedangkan di Non-JII sebesar 13 pengungkapan aspek sosial ekonomi atau sebesar 34.11% dan yang paling banyak diungkap adalah tema ketenagakerjaan sebesar 59,95% dan tema konsumen dan produk 45,98%, tema kemasyarakatan 18,56% dan tema lingkungan hidup dan energi sebesar 11,95%. Sedangkan hubungan antara variabel size, likuiditas, solvabilitas dan struktur kepemilikan pada perusahaan di JII setelah melalui uji reduksi variabel yang signifikan pada α = 5% hanya In size dan struktur kepemilikan sedangkan pada perusahaan yang terdaftar di Non-JII hanya struktur kepemilikan yang signifikan pada. α = 5%.

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Today, companies start to have concern with 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 legitimating and to fulfill 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-JII and 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 analyzes.

The research finds that the average of social aspect disclosure for companies listed at Jli are larger than companies listed at Non-JII. This can be seen that the average of socio economic aspect disclosure at JII reached 38,53% and the most disclosed are consumer and product issue as of 63,33% followed by labor issue 57,43%, community issue 19,67% and environment and energy issue 13,67%. While for companies listed at Non-JII, the average of socio economic disclosure aspect reached 34,11% and 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 JII after having variable reduction test, the result shows that only In size and ownership structure which are significant at α = 5%, whereas for the companies listed at Non-JII only ownership structure which is significant at α = 5%.