PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERBANKAN DI INDONESIA

Abstract

The objective of research was to examine the effect of firm size and gross earning to the disclosure of corporatesocial responsibility (CSR). The research was conducted to the banks listed in Indonesia Stock Exchange in2012. Sampling technique used was purposive sampling. Hypothesis testing was conducted by using multipleregression. The result of research indicated that firm size did not have an effect on CSR disclosure but grossearning influenced or had effect on CSR disclosure.