Its growth is company in Indonesia these days very gristle to social problem, even if related to by an environmental interaction, assorted existence of importance from various party can cause problem of social that oftentimes cannot be finished better. Governmental therefore through various regulation which is for example Law No. 4 Year 1982 in Dwi (1998), Law No. 27 Year 1999 in in Dwi (1998) about analysis hit environmental impact of Law No. 18 Year 1999 in Dwi (1998) about management waste of poisonous and dangerous substance. Existence of the regulation expected by a company can do an efforts to affect positive both for company and also environmentally is his social. Profession of Accountant start to realize for input of social impact into financial statement, so that there are financial statement capable to mirror story; level of activity of company totally if problem of this social responsibility is not grafted in financial statement, hence this matter will give separate influence for company of governmental eye, society, organizational of environment, media of a period of specially at investor, and creditor (bank) of because investor and also creditor (bank) do not want to guarantee loss which only because of by existence negligence of the company to its social responsibility (Harahap, 1998).

This research objective is to examine empirically the influence of governmental regulation, pressure socialize, organization pressure of environment, media pressure, creditor and investment pressure on social responsibility and social accountancy. Data is selected using purposive sampling. The analysis units for responses of 20 managers production and marketing at companies registered on the Jakarta Stock Exchange. The data collection is performed using mail survey. The statistic method used to test the hypotheses is multiple regressions.
The study results are as follows: firstly, 1) the influence of governmental regulation on social responsibility. This research done Coghill (1999) also Henriques and Sadorsky (1999), 2) not the influence of pressure socialize on social responsibility. This research did?t Freeman (1984), Blair (1991) in Henriques and Sadorsky (1999), Coghill (1999), also Henriques and Sadorsky (1999), 3) not the influence of environmental organizational pressure on social responsibility. This research did?nt Freeman (1984), Hunt and Auster (1990) in Henriques and Sadorsky (1999), also Henriques and Sadorsky (1999), 4) the influence of pressure of media on social responsibility. This research done Freeman (1984), Mitroff et al. (1989) in Henriques and Sadorsky (1999), Shiravasta and Siomkos (1989) in Henriques and Sadorsky (1999), William (1993) in Azizul dan Azhar (2003), also Moddy (1995), 5) the influence of pressure of investor and creditor on social responsibility. This research done Azizul and Azhar (2003), 6) the influence of social responsibility on social accountancy. This research done Hendriksen (1982) and Gramme (2000) in Henny dan Murtanto (2001), also 7) the influence of governmental regulation, pressure socialize, organizational pressure of environment, pressure of media, also pressure of investor and creditor on social responsibility. This research done Sudibyo (1988) in Azizul and Azhar (2003), Andrew et al. (1989) in Henriques and Sadorsky (1999), William (1993), Adam et al. (1997), Tsang (1998), Coghill (1999), Henriqes and Sadorsky (1999), Utomo (2000), Henny and Murtanto (2001), also Ray (2001) in Henny and Murtanto (2001).