POLICY OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE ON BANKING IN INDONESIA

In the developing countries, banking has important roles in economy, as it is not only required to be profit oriented, but provides benefits to communities through Corporate Social Responsibility (CSR). The objective of this study was to analyze factors affecting CSR disclosure policy on banking in Indonesia. Quantitative method using data from annual report of banking listed in Indonesia Stock Exchange (BEI) in 2008-2012 was used. The result showed that the disclosure policy of CSR was only influenced by bank size based on the amount of assets owned by the bank.