PENGARUH PENGUNGKAPAN CSR TERHADAP KINERJA KEUANGAN BANK YANG TERDAFTAR DI BURSA EFEK INDONESIA
ABSTRACT: The purpose
of the research
is to examine
CSR disclosure influence concerning financial performance.
This research using
data 30 banking
company of year 2011
which registered within
BEI. Data collected
through secondary data observation method. Then doing the
classical assumption test, hypothesis test, and regression model using SPSS
(ROA, ROE and NIM as dependent variable proksi of financial
performance and control
variable of CSR).
This research result couldn’t prove hypothesis before
because CSR disclosures has negative
effect on the financial performance.
The research proving
that investor still
shorterm oriented and doesn’t consider of CSR disclosure for their
investment decision.
KEYWORDS: Corporate Social
Responsibility, ROA, ROE, NIM
Penulis: Ika Wahyu Winardi
Kode Jurnal: jpakuntansidd130012
