Journal of Accounting and Finance Management (JAFM)
Vol. 6 No. 3 (2025): Journal of Accounting and Finance Management (July - August 2025)

The Effect of Corporate Governance, Financial Performance, and Financial Slack on Green Banking

Kusumawardani, Flavia (Unknown)
Achmad, Chaerul (Unknown)
Nur Hadiyati, Siti (Unknown)



Article Info

Publish Date
23 Jul 2025

Abstract

Bank Indonesia regulations have required the banking industry to implement green banking practices to advance sustainability aspects that beneficial for the environment. Examining the relationship between green banking and corporate governance, financial performance, and financial slack is the focus of this study. Quantitative methods are employed in this study.  With the use of a purposive sampling approach, 80 samples were collected from 21 different banks that were listed on the Indonesia Stock Exchange for the year 2019–2023. Statistical Package for the Social Sciences (SPSS) version 29 was utilized to evaluate the data via multiple linear regression approaches. The findings indicated that simultaneously corporate governance, as represented by the board of directors, board of commissioners, and independent commissioners, significantly influenced green banking. Partially, corporate governance, as represented by the board of commissioners, significantly influences green banking disclosure; nevertheless, the board of directors, independent commissioners, financial performance, and financial slack do not impact green banking disclosure.

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Journal Info

Abbrev

JAFM

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal of Accounting and Finance Management (JAFM) is a peer-reviewed journal published by Dinasti Research, Dinasti Foundation, Indonesia six times a year. JAFM aims to publish articles in the fields of accounting, finance, and management that make a significant contribution to the development of ...