Research Article
The Effect of Implementation of Green Banking, Corporate Social Responsibility on The Value of Banking Companies Registered With The OJK Period 2017-2021
@INPROCEEDINGS{10.4108/eai.18-12-2023.2350398, author={Ahmad Pebrian and Januar Eka Pambudi and Imam Hidayat and Hendra Galuh Febrianto and Septia Zeni Maulidia and Arfiansyah Septian}, title={The Effect of Implementation of Green Banking, Corporate Social Responsibility on The Value of Banking Companies Registered With The OJK Period 2017-2021}, proceedings={Proceedings of the 1st UHAMKA International Conference on Economics and Business, UHICEB 2023, 18-19 December 2023, Jakarta, Indonesia}, publisher={EAI}, proceedings_a={UHICEB}, year={2024}, month={11}, keywords={green banking corporate social responsibility firm value}, doi={10.4108/eai.18-12-2023.2350398} }
- Ahmad Pebrian
Januar Eka Pambudi
Imam Hidayat
Hendra Galuh Febrianto
Septia Zeni Maulidia
Arfiansyah Septian
Year: 2024
The Effect of Implementation of Green Banking, Corporate Social Responsibility on The Value of Banking Companies Registered With The OJK Period 2017-2021
UHICEB
EAI
DOI: 10.4108/eai.18-12-2023.2350398
Abstract
The study aims to determine the effect of Green Banking Implementation, disclosure of corporate social responsibility (CSR) on firm value in banking companies listed in OJK. The study measures the implementation of Green Banking by calculating the ratio of the company's public information disclosures related to Green Banking indicators to the indicators based on GBDI. Similarly, the measurement of Corporate Social Responsibility disclosure is based on the ratio of the company's public information disclosures to the indicators based on GRI-G4. The measurement of Firm Value is done using the Tobin's Q model. This study focused on the population of banks that were listed on the Financial Services Authority between 2017 and 2021.The research sample data was gathered by employing the purposive sampling approach, resulting in a sample size of 12 companies.Analyzing panel data regression models using Eviews 12 using the data approach. The findings indicate that: 1) Green Banking has a somewhat detrimental impact on Firm Value; 2) Corporate Social Responsibility has no partial impact on Firm Value; 3) The combined influence of Green Banking and Corporate Social Responsibility affects Firm Value. For future researchers, it is hoped that this research can be used as a source of reference and new information to enable future researchers with the same research topic. And future researchers can add other variables besides the Green Banking and Corporate Social Responsibility variables