FAKTOR-FAKTOR YANG MEMENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITAY (CSR)

This research aims to analyze the factors that influence to Corporate Social Responsibility (CSR) Disclosure (Study at public Bank Syariah Indonesia in the period 2010-2012). Corporate Social Responsibility (CSR) is a form of activity of the company in the conduct of its operational activities with attention to aspects of economic, social and environment. In this research the bank's financial Performance is measured by the ratio of the ratio that is often used by the bank by using the size of the Bank, Capital Adequancy Ratio (CAR), Non Performing Financing (NPF), Return on Assets (ROA), Financing to Deposit Ratio (FDR) and Leverage. The sample in this research totalled 11 public Bank Syariah in Indonesia. Analytical tools used in this research are multiple linear regression.
Based on the analysis that has been done in getting the result that simultaneously all the independent variable is the size of the Bank, Capital Adequancy Ratio (CAR), Non-Performing Financing (NPF), Return on Assets (ROA), Financing to Deposit Ratio (FDR) and Leverage the significant effect against the disclosure of CSR. However, the size of the partially positive significant effect against the Bank's CSR and return on assets (ROA) of significant negative effect. Capital Adequancy Ratio (CAR), Non Performing Financing (NPF), Financing to Deposit Ratio (FDR) and Leverage have no effect against the disclosure of CSR.

Keyword: Corporate Social Responsibility (CSR), Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), Return On Assets (ROA), Financing to Deposite Ratio (FDR), Leverage.