PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERBANKAN DI INDONESIA
Trudy Maryona Nussy
Politeknik Negeri Ambon
Jl. Ir. M. Putuhena, Wailela-Ambon, 97234, Indonesia.
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The objective of research was to examine the effect of firm size and gross earning to the disclosure of corporate social responsibility (CSR). The research was conducted to the banks listed in Indonesia Stock Exchange in 2012. Sampling technique used was purposive sampling. Hypothesis testing was conducted by using multiple regression. The result of research indicated that firm size did not have an effect on CSR disclosure but gross earning influenced or had effect on CSR disclosure.
Key words: CSR disclosure, firm size, gross earning