Authors : Jaja Suteja and Ardi Gunardi
Abstract: This research is aimed at gaining empirical evidence regarding the influence of CSR disclosure, corporate fundamental factors and corporate governance on firms profitability. This research sample is banks listed in Indonesia Stock Exchange (IDX) in 2010-2014 which reported CSR disclosure. Data are collected through purposive sampling method. The statistical method used is multiple regression. The independent variables in this research are CSR disclosure as revealed by Global Reporting Initiative (GRI), corporate fundamental factors which are proxied by leverage, firm size and public ownership. While the governance is proxied by the size of the board of commissioner and audit committee. To measure profitability, ROE is used as the dependent variable. The result of this research shows that CSR disclosure, firm size, leverage, public ownership, board size of commissioner and audit committee significantly influence profitability of the banks.
Jaja Suteja and Ardi Gunardi, 2016. CSR Disclosure, Corporate Fundamental Factors, Corporate Governance and Profitability of Banks in Indonesia. The Social Sciences, 11: 4672-4676.