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All Journal Jurnal Studi Manajemen Organisasi
Hersugondo Hersugondo
Faculty of Economics and Business, Diponegoro University, Semarang, Indonesia
Economics, Econometrics & Finance

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SUSTAINABILITY REPORTING AND GREEN BANKING EFFECT ON COMPANY VALUE: THE MODERATING ROLE OF COMPANY SIZE IN INDONESIAN BANKING Aurrellia Ivanka Arthamevia Ardameka; Hersugondo Hersugondo; Mumin Ahmedi
JURNAL STUDI MANAJEMEN ORGANISASI Vol 23, No 1 (2026): 2026
Publisher : Faculty of Economics and Business | Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jsmo.v23i1.81254

Abstract

The Indonesian banking sector is undergoing significant digital transformation and adopting green banking practices to promote both economic growth and environmental sustainability, aligning with the Sustainable Development Goals (SDGs). This study examines the impact of Sustainability Reporting, Green Banking, and Company Performance—proxied by profitability (ROA), capital structure (DER), and liquidity (CR)—on Company Value in Indonesian conventional banks, while also investigating the moderating role of Company Size. This study provides one of the first comprehensive panel data analyses that simultaneously examines these variables, offering a more integrated analytical framework within the context of an emerging market banking sector. Using purposive sampling, 41 conventional banks were selected for the 2020-2023 period. Data were analyzed using panel data regression with EViews 13. The findings reveal that all independent variables positively and significantly influence Company Value, with Company Size strengthening these relationships. These results offer valuable insights for policymakers and banking institutions to advance sustainability initiatives through targeted policies and collaborative strategies practices
Co-Authors Aurrellia Ivanka Arthamevia Ardameka Mumin Ahmedi