Journal of Management and Administration Provision
Vol. 4 No. 3 (2024): Journal of Management and Administration Provision

Green Banking Disclosure and Financial Performance: Role of Corporate Governance as Moderating Variable

Rahmamita, Deane (Unknown)
Kahar, Muhammad Ridwan (Unknown)



Article Info

Publish Date
31 Dec 2024

Abstract

This study intends to examine the positive impact of green banking disclosure on financial performance and the role of corporate governance in strengthening this relationship. The sample consists of BUKU IV banks listed on the Indonesia Stock Exchange from 2019–2024, using moderated regression analysis (MRA). The results show that green banking disclosure positively impact market financial performance (Tobin’s Q), with corporate governance strengthening the relationship. However, green banking disclosure does not influence operational performance (ROA and ROE), and corporate governance does not moderate this relationship. Overall, green banking disclosure, supported by good corporate governance, enhances market value and global competitiveness, especially for BUKU IV banks.

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Journal Info

Abbrev

jmap

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Journal of Management and Administration Provision (E-ISSN: 2776-1290, P-ISSN: 2776-1282) is an open access and peer reviewed journal includes all the areas of research activities such as Public Administration, Public Services, Management Studies, Human Resource Management, Economic, Trade, Business ...