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All Journal ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar Balance : Media Informasi Akuntansi dan Keuangan
Denta, Dwi Hajriani
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Religion Economics, Econometrics & Finance Education Social Sciences

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Corporate Governance dan Struktur Kepemilikan Terhadap Green Banking Disclosure (Studi Pada Perbankan di Indonesia Tahun 2021-2023) Ulfah, Atika; Denta, Dwi Hajriani
Balance: Media Informasi Akuntansi dan Keuangan Vol. 17 No. 1 (2025): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/blnc.v17i1.18960

Abstract

The purpose of this study was to examine the impact of independent commissioners and foreign ownership on the green banking disclosures of Indonesian banks in 2021-2023. The population in this study is banking in Indonesia in 2021-2023 and the sample in this study is 35 banks. The sample in this study was obtained by using purposive sampling method. The method used to assess green banking practices is using content analysis that refers to green banking disclosure indicators. Causality relationship between independent board of commissioners and foreign ownership and disclosure of green banking was tested using multiple linear regression analysis method. This study found that there was a significant effect between the independent commissioners on green banking disclosure practices in Indonesian banks and did not find any influence foreign ownership on green banking disclosure practices.
Struktur Tata Kelola Hijau dan Kendala Pendanaan Perusahaan di Era Teknologi Digital: Peran Tingkat Keseimbangan Ekuitas sebagai Variabel Moderasi Fauzi, Fauzi; Denta, Dwi Hajriani; Ramadhanti, Putri; Aulia, Shabila Fitri
ARZUSIN Vol 5 No 6 (2025): DESEMBER
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v5i6.8081

Abstract

Companies in the digital technology era face substantial challenges in obtaining funding, partly due to increasing demands for the implementation of sustainability practices. Problems arise when green governance structures designed to support sustainability instead have the potential to exacerbate financing constraints. This study aims to analyze the effect of green governance structure on corporate financing constraints and to assess the role of the equity balance level as a moderating variable. The research uses data from manufacturing firms listed on the Indonesia Stock Exchange, selected through purposive sampling, resulting in 17 companies and a total of 68 observations. Data were analyzed using panel regression with E-Views software. The findings show that green governance structure has a positive and significant effect on corporate financing constraints in the digital technology era. However, when moderated by the equity balance level, green governance structure has a negative and significant effect on financing constraints, indicating that equity can weaken the impact of green governance on funding difficulties. The study concludes that green governance can intensify funding pressure, but equity balance functions as a buffer that strengthens the firm’s funding capacity. The implications encourage management to reinforce equity structures in order to sustain the implementation of green governance without increasing the burden of financing constraints.
Co-Authors Aulia, Shabila Fitri Fauzi Fauzi Putri Ramadhanti, Putri Ulfah, Atika