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Green Banking Disclosure and Financial Performance: Role of Corporate Governance as Moderating Variable

Year: 2024

Type: article

Abstract: This study intends to examine the positive impact of green banking disclosure on financial performance and the role of corporate governance in strengthening this relationship. The sample consists of BUKU IV banks listed on the Indonesia Stock Exchange from 2019–2024, using moderated regression analysis (MRA). The results show that green banking disclosure positively impact market financial performance (Tobin’s Q), with corporate governance strengthening the relationship. However, green banking disclosure does not influence operational performance (ROA and ROE), and corporate governance does not moderate this relationship. Overall, green banking disclosure, supported by good corporate governance, enhances market value and global competitiveness, especially for BUKU IV banks.

Source: Journal of Management and Administration Provision

DOI: 10.55885/jmap.v4i3.443

Authors: Deane Rahmamita, Muhammad Ridwan Kahar

Institution: Indonesia Open University

Language: English

Topic: Corporate Social Responsibility Reporting

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: diamond

OpenAlex ID: W4405997966

FWCI: 0.342

Cites: 17

Cited by: 1

Related to: 10