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Journal : AFRE Accounting Financial Review

Green Credit, Corporate Social Responsibility and Company Value: Evidence From Indonesia and China Banks Soares, Ersilda Dos Santos Mota; Pangestuti, Irene Rini Demi
AFRE (Accounting and Financial Review) Vol. 7 No. 3 (2024)
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v7i3.13019

Abstract

The objective of this study is to investigate the influence of green credit and Corporate Social Responsibility (CSR) on company value, with profitability as a mediating factor, in banks in Indonesia and China from 2019 to 2022. This research uses a purposive sampling method in selecting the sample. The objects in this research are banks in Indonesia and China. Data analysis in this research uses multiple linear regression analysis. The findings reveal that green credit significantly affects profitability, whereas CSR does not. Neither green credit nor CSR directly impacts company value, but profitability as a mediating variable significantly influences company value. Indirectly, green credit through profitability significantly affects company value, while CSR does not. This research provides interesting contributions to stakeholders, related to green credit and sustainability programs. Therefore, this study can offer new insights. Limitations include the study's focus on a limited sample of banks that offer green credit and CSR, the restriction to four years of data without accounting for external factors like the COVID-19 pandemic, and the use of a single analytical tool. JEL Classification: G32; Q56; M14; L25 DOI: https://doi.org/10.26905/afr.v7i3.13019
Co-Authors Adielyani, Dea Aditya Tri Hardiyawan, Aditya Tri Advento Johanes Pangomo Ajeng Nurmalasari Al Hazmi, Muhammad Zaky Afkar Amie Kusumawardhani, Amie Andri Ismatullah Gani Ardian, Rico Arfinda Piradipta Suharno, Arfinda Piradipta Ariyani, Hilma Faza Augusty Tae Ferdinand Basthiani, Ikrimah Anggita Budi Rahman Clara Dewi Novitasari, Clara Crissy Norris Sianturi, Crissy Norris Cynthia Rahma Fatiha, Cynthia Rahma Cyrena, Maudhita Desi Natalia Pardede, Desi Natalia Dinar Nur Septiyanto Ega Arminta Ega Arminta Fachry Abda El Rahman Fauziah Putri Gantika, Fauziah Febrina Wahyu Widiasari, Febrina Gloria Anindya Perwitaningtyas, Gloria Anindya Hariyanti, Nunik Harjum Muharam Hersugondo Hersugondo Idris Idris Imam Indra Permana Indana, Dina Intan Puspitasari Intan Puspitasari Isdiputra, Feisal Johanis Darwin Borolla Kinasih, Raras Sekar Lhadualiese Sidauruk, Lhadualiese Luthfiati, Fitria Makusara, Kumaralalita Marpaung, Clier Romi Melati Lindasari, Melati Meryta Wityasari, Meryta Meygawan Nurseto Aji Michael Sandra Pramana, Michael Sandra Michael Sitorus, Michael Mochammad Chabachib Mudzakir, Fahmi Utomo Muhammad, Yusuf Muninggar, Aliya Inggita Prameswari Mussadun Mussadun, Mussadun Nashirah, Azizah Fatin Nida ‘Ul Chasanah, Fatihah Nugrahandini, Yuliastanti Nurul Hakim, Nurul Oktaviani oktaviani Otto Fitriandy Pradhipta, Rama Dwika Prianka Ratri Nastiti, Prianka Ratri Priono, Andri Puji Irawan, Puji Putra, Aditya Mahendra Putri, Aisya Sylvana Rahmadani, Salsabila Gading Ramadhan, Iqbal Ryan Retno Susanti Risky Diba Avrita, Risky Diba Robinson robinson Robiyanto Safitri, Maria Sarah Dewi Fathinna, Sarah Dewi Septi Rianasari, Septi Simanjuntak, Tagora Bangkit Pahala Sirait, Eugenia Chacita Siwa Adnyana, Ida Bagus Putu Soares, Ersilda Dos Santos Mota Soegiono Soegiono Sugeng Wahyudi, Sugeng Suryanegara, Arya Susilo Toto Raharjo Swaskarina, Neisya Hafizha Triana, Tika Tsabit, Ilhaam Anggra Za’im Wafdayanti, Haasya Wakhidah Kurniawati Widiastuti, Cahyaning Ajeng Wisesa, Baskara Bayu Wisnu Mawardi Yesica Yulian Adicondro, Yesica Yulian Yesy Hartina Alusia, Yesy Hartina Yudha, Aji Yudistira, Eka Maisa Yuwana Sari, Rida