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