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This document summarizes a study on the impact of corporate social responsibility (CSR) disclosure on the financial performance of banking companies in Indonesia from 2005-2008. The study uses regression analysis to examine the relationship between CSR disclosure levels and return on equity (ROE) as a proxy for financial performance. The results found no significant influence of CSR disclosure on ROE or abnormal stock returns over this period. This suggests investors were still short-term oriented and did n

Author

Yusuf Andriansyah

Language

EN