Published: 2025-12-01

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: 10.35870/jemsi.v11i6.5150

Meilani Purwanti, Laihan Fajar Ramdani
  • Meilani Purwanti: Universitas Teknologi Digital
  • Laihan Fajar Ramdani: Universitas Teknologi Digital
JEMSI Volume 11 Nomor 6 Desember 2025

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Abstract

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.

Keywords

Green Banking ; Value Added Financial Performance ; Corporate Social Responbility ; Banking ; IDX

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How to Cite

Purwanti, M., & Ramdani, L. F. (2025). 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). JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 11(6), 5374-5386. https://doi.org/10.35870/jemsi.v11i6.5150
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This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 11 No. 6 (2025)

  • Section: Articles

  • Published: %750 %e, %2025

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Author Biographies
Meilani Purwanti
Google Scholar ResearchGate ORCID

Akuntansi, Ekonomi dan Bisnis, Universitas Teknologi Digital, Jln.Cobogo indah III, Rncasari, Ciwastra, Bandung, Jawa Barat, Indonesia.

Laihan Fajar Ramdani
Google Scholar ResearchGate ORCID

Akuntansi, Ekonomi dan Bisnis, Universitas Teknologi Digital, Jln.Cobogo indah III, Rncasari, Ciwastra, Bandung, Jawa Barat, Indonesia.

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