The Effect of Green Banking, Service Quality, and Digital Promotion on the Decision to Become a Customer With Trust as s Mediation Variable
Keywords:
Financial Performance, Good Corporate Governance, Company Size, Green Banking Disclosure, Corporate Social ResponsibilityAbstract
This study aims to analyze the influence of financial performance, good corporate governance (GCG), and company size on the implementation of green banking disclosure with corporate social responsibility (CSR) as a mediating variable in banking companies listed on the Indonesia Stock Exchange during the period 2019–2023. The background of this study is based on the increasing urgency of implementing sustainable finance in Indonesia as a response to the Net-Zero Emissions commitment by 2060 and the achievement of Sustainable Development Goals (SDGs). The banking sector, as a financial intermediary institution, has a strategic role in supporting sustainable financing while disclosing environmentally friendly practices through green banking disclosure. This study uses a quantitative approach by utilizing secondary data obtained from annual reports and sustainability reports of banking companies. The sample determination was carried out through a purposive sampling method, while data analysis used the Structural Equation Modeling Partial Least Square (SEM-PLS) method. Financial performance variables are proxied through Return on Assets (ROA) and Capital Adequacy Ratio (CAR), while GCG is measured using a corporate governance index. Company size is proxied by the natural logarithm of total assets, CSR is measured based on the GRI Standards, and green banking disclosure is measured using a disclosure index referring to POJK No. 51 of 2017. The results of this study are expected to provide empirical evidence regarding the mediating role of CSR in the relationship between internal company factors and the implementation of green banking disclosure. Furthermore, this study is also expected to provide practical contributions for regulators, banking management, and investors who are oriented towards environmental and sustainability aspects.
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