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All Journal Jurnal Riset Akuntansi
Chandra Mahardika Putri Dewanti
Universitas Sebelas Maret
Economics, Econometrics & Finance

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Pengaruh Corporate Social Responsibility (CSR) terhadap Kinerja dan Risiko Keuangan pada Sektor Perbankan di Indonesia: Efek Moderasi Green Credit Chandra Mahardika Putri Dewanti; Atmaji Atmaji
Jurnal Riset Akuntansi Vol. 4 No. 4 (2026): November: Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i4.4333

Abstract

The banking sector plays a strategic role in supporting economic intermediation and sustainable finance in Indonesia. This study examines the effect of Corporate Social Responsibility (CSR) on financial performance and banking risk, as well as the moderating role of Green Credit among banks listed on the Indonesia Stock Exchange during 2019–2024. Financial performance is measured by Return on Assets (ROA), while banking risk is proxied by Non-Performing Loans (NPL). Using a quantitative approach, secondary data were collected from quarterly financial and sustainability reports. The sample comprised 24 conventional banks with 576 observations selected through purposive sampling. Data were analyzed using panel data regression with the Fixed Effect Model (FEM) in EViews 14 Student Version. The results indicate that CSR has a positive and significant effect on financial performance and a negative and significant effect on banking risk, suggesting that greater CSR disclosure improves ROA and reduces NPL. Green Credit significantly moderates the relationship between CSR and financial performance but does not moderate the relationship between CSR and banking risk. These findings support Stakeholder Theory and Legitimacy Theory while highlighting that integrating CSR and Green Credit can strengthen sustainable banking performance, although effective risk management still depends on sound corporate governance and risk management practices.
Co-Authors Atmaji Atmaji