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This Author published in this journals
All Journal AFRE Accounting Financial Review
Satya Kustamaputra Wicaksono
Telkom University
Economics, Econometrics & Finance

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CSR Disclosure towards Return On Assets: Study from Indonesia Banking Companies Satya Kustamaputra Wicaksono; Astrie Krisnawati
AFRE (Accounting and Financial Review) Vol 4, No 2 (2021): December
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v4i2.6383

Abstract

Corporate Social Responsibility is a concept of how an organization have the responsibility toward their stakeholders, including their employees, consumers, shareholders, social, and the environment. This study investigates the influence of Corporate Social Responsibility Disclosure towards Return On Assets of banking firms registered in the Indonesia Stock Exchange from 2017-2020. Based on the purposive sampling carried out by the researchers, there are 9 banking companies being observed in the study. The data is analysed using the Data Panel Regression Analysis. The result reveals a significance and negative influence of Corporate Social Responsibility Disclosure towards Return On Assets. These findings can assist banking companies to disclosure their CSR actions in the future, because not only it will fulfil the regulation established by the government, but also create positive image of the companies in the public’s perception.
Co-Authors Astrie Krisnawati