Pengaruh Green Banking dan Kinerja Keuangan Terhadap Nilai Perusahaan Dengan Pengungkapan Corporate Social Responbility Sebagai Variabel Moderasi (Studi Empiris Perusahaan Sektor Perbankan Yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2019 – 2023)
DOI:
https://doi.org/10.35870/jemsi.v11i6.5150Keywords:
Green Banking, Value Added Financial Performance, Corporate Social Responbility, Banking, IDXAbstract
This study aims to examine the effect og green banking and financial performance of value on firm value with corporate social responbility disclosure as a moderate variable. This scientifict research was conducted on banking sector companies listed on the indonesian stock exchenge (IDX) in the period 2019 -2023. The samle was selected using a purposive sampling method as a method of taking a sample. There are 10 banking sector companies that meet a criteria,so the total data in this research 50 data the quantitative approach is used with a moderated regressions analysis (MRA) method, to test the relationship betwen the variables using stata version 17. The results of the research show that the green banking has a positive effect on firm value. finance performance has positive effect on firm value. Corporate social responbility moderates the relationship betwen green banking has a positive effect on firm value. Corporate social responbility moderates the relationship betwen financial performance has a negative effect on firm value.
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