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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Journal of Economics, Entrepreneurship, Management Business and Accounting
Yura Karlinda Wiasa Putri
Universitas Mahasaraswati Denpasar, Indonesia
Economics, Econometrics & Finance

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The Interplay of Liquidity, Investment Opportunities, and Corporate Social Responsibility on Banking Performance Yura Karlinda Wiasa Putri
Jurnal Ilmiah Akuntansi & Bisnis Vol 11 No 1 (2026)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v11i1.7597

Abstract

This study investigates the effects of liquidity, investment opportunity set (IOS), and corporate social responsibility (CSR) on the financial performance of banking firms in Indonesia during 2022–2024. Using secondary data drawn from audited annual reports and sustainability reports, this study analyzes a balanced panel of 135 bank-year observations from 45 banking companies listed on the Indonesia Stock Exchange. The hypotheses are tested using a fixed effect panel regression model with interaction terms to examine the moderating roles of IOS and CSR in the relationship between Loan to Deposit Ratio (LDR) and Return on Assets (ROA). The results show that LDR and IOS have a significant negative effect on ROA, while CSR has a significant positive effect on ROA. The interaction analysis further indicates that IOS positively moderates the effect of LDR on ROA, implying that higher IOS weakens the negative effect of LDR on profitability. In contrast, CSR negatively moderates the effect of LDR on ROA, indicating that higher CSR strengthens the negative effect of LDR on profitability. These findings suggest that bank profitability in the post-pandemic period is shaped not only by liquidity management and growth opportunities, but also by the way social responsibility interacts with lending intensity. This study contributes to the banking literature by providing recent evidence from an emerging market and by integrating financial and non-financial determinants of performance within a moderated panel-data framework.
Green Financing, Board Gender Diversity, and Firm Value: The Moderating Role of Capital Adequacy Ratio in Indonesian Banks I Kadek Bagiana; Yura Karlinda Wiasa Putri; M Doni Permana Putra; Ni Gusti Ayu Trisna Pebrianti; I Gusti Agung Mas Tika Purnama Dewi
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 5 (2026): Volume 4, Issue 5, September 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i5.1622

Abstract

Purpose – This study aims to examine the effects of green financing and board gender diversity on firm value, as well as the moderating role of Capital Adequacy Ratio (CAR), in banking companies listed on the Indonesia Stock Exchange during 2021–2024. Design/methodology/approach – This study employs a quantitative explanatory approach using panel data regression analysis. The sample consists of 47 listed banks observed over the 2021–2024 period, resulting in 188 firm-year observations. Firm value is proxied by PBV, while green financing, board gender diversity, and CAR serve as the main explanatory variables. Profitability, non-performing loans, and firm size are included as control variables. Finding/Results – The results show that green financing and CAR have positive and significant effects on firm value. In contrast, board gender diversity has a negative and significant direct effect. The moderating analysis further reveals that CAR weakens the positive effect of green financing on firm value but strengthens the effect of board gender diversity on firm value. Originality/Value – The study contributes to the sustainable finance and corporate governance literature by demonstrating that market valuation in the banking sector is shaped not only by sustainability and diversity initiatives, but also by the bank’s underlying financial capacity. Practically, the findings suggest that banks should enhance the credibility of green financing strategies and ensure that board gender diversity is embedded more substantively within governance structures.
Co-Authors I Gusti Agung Mas Tika Purnama Dewi I Kadek Bagiana M Doni Permana Putra Ni Gusti Ayu Trisna Pebrianti