Media Riset Akuntansi, Auditing &Informasi
Vol 18, No 1 (2018): APRIL


Gunawan, Juniati

Article Info

Publish Date
14 May 2018


This research aims to provide evidence on the contents of corporate social and environmental responsibility (CSER) disclosures and company reputation on the three largest Banks (Bank Mandiri, Bank Central Asia and Bank Rakyat Indonesia) in Indonesia. CSER disclosures were measured through content analysis methods from the company’s’ websites, and companys reputation was measured through customer perceptions. The study was conducted through an online survey of 360 customers by undertaken non probability sampling and accidental sampling (convenience sampling). The results show that the majority of respondents agree with a good reputation after reading the Banks’ CSER websites. The dominant information of the Bank’s CSER website are community activities and programs, followed by environmental activities. Respondents stated that the Banks reputation has been good and by reading the CSER website, the respondents felt more familiar with the Banks activities. This familiarity adds a sense of customer’s closeness to the Bank. This research provides implementation contributions to the Bank and also provides empirical findings that can be used by other Banks in delivering CSER disclosures on the website. This research enhances to the depth of study in the field of CSER in the Indonesian context and contributes to the new insights for CSER research area. 

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