Green Banking, Corporate Social Responsibility, dan Dewan Komisaris Independen terhadap Nilai Perusahaan

This study aims to examine the effect of Green Banking, Corporate Social Responsibility, and Independent Commissioners on firm value in banking companies listed on the Indonesia Stock Exchange during the 2022–2025 period, both partially and simultaneously. This study employs a quantitative approach using secondary data obtained from companies’ annual reports and sustainability reports. The research sample was determined using purposive sampling, resulting in 30 banking companies. Data analysis was conducted using multiple linear regression. The results indicate that Green Banking, Corporate Social Responsibility (CSR), and Independent Commissioners have a positive and significant effect on firm value, both individually and simultaneously. The implementation of Green Banking, Corporate Social Responsibility (CSR), and Independent Commissioners explains 30.3% of the variation in firm value, while the remaining 69.7% is explained by factors outside this study. The implications of this study suggest that banks need to strengthen the implementation of sustainability and corporate governance practices as a means of enhancing firm value. Keywords: Green Banking; Corporate Social Responsibility; Independent Board of Commissioners; Firm Value

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Publication Details

Journal
Journal of Accounting Finance Taxation and Auditing (JAFTA)
Published
2026-11-03
DOI
https://doi.org/10.28932/jafta.v8i2.17384
Primary Topic
Corporate Governance and Financial Management
Type
article
Field-Weighted Citation Impact
0.00
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article

Green Banking, Corporate Social Responsibility, dan Dewan Komisaris Independen terhadap Nilai Perusahaan

Abin Suarsa, Hendriyana Hendriyana, Ihsan Ihsan
Journal of Accounting Finance Taxation and Auditing (JAFTA)
Corporate Governance and Financial Management
article

Green Banking, Corporate Social Responsibility, dan Dewan Komisaris Independen terhadap Nilai Perusahaan

Abin Suarsa, Hendriyana Hendriyana, Ihsan Ihsan
article en

Abstract

This study aims to examine the effect of Green Banking, Corporate Social Responsibility, and Independent Commissioners on firm value in banking companies listed on the Indonesia Stock Exchange during the 2022–2025 period, both partially and simultaneously. This study employs a quantitative approach using secondary data obtained from companies’ annual reports and sustainability reports. The research sample was determined using purposive sampling, resulting in 30 banking companies. Data analysis was conducted using multiple linear regression. The results indicate that Green Banking, Corporate Social Responsibility (CSR), and Independent Commissioners have a positive and significant effect on firm value, both individually and simultaneously. The implementation of Green Banking, Corporate Social Responsibility (CSR), and Independent Commissioners explains 30.3% of the variation in firm value, while the remaining 69.7% is explained by factors outside this study. The implications of this study suggest that banks need to strengthen the implementation of sustainability and corporate governance practices as a means of enhancing firm value. Keywords: Green Banking; Corporate Social Responsibility; Independent Board of Commissioners; Firm Value

Journal of Accounting Finance Taxation and Auditing (JAFTA)Vol. 8(2)
Universitas Muhammadiyah Bandung (ID)
Openalex Percentile: Top 12%
Corporate Governance and Financial Management
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