Pengaruh Corporate Governance Terhadap Pelaporan Green Banking Pada Perbankan di Indonesia
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Abstract
Purpose: This research aims to empirically prove the effect of corporate governance on green banking disclosure with the indicators: the size of the board of directors, the size of the board of commissioners, the number of independent board of commissioners, company size, managerial ownership, and the audit committee affected green banking disclosure.
Methodology/Approach: The population in this study are banking companies listed on the Indonesia Stock Exchange during the 2020-2021 research period which has a population of 43 banking companies using annual financial reports and annual reports. This research was conducted multiple linear regression with secondary data collection methods and purposive sampling using the SPSS version 25 measurement program.
Results/findings: The result research showed that the size of the board of directors, the size of the board of commissioners, the number of independent board of commissioners, company size, managerial ownership, and the audit committee affected green banking disclosure, meanwhile institutional ownership did not have any effects on green banking disclosure in banking companies listed on the Indonesia Stock Exchange for the period 2020- 2021.
Limitations: Limitations of this research is the number of research samples is relatively small, so that future research can expand the research sample.
Contribution: The expected contribution of this research is to help management in the banking sector in implementing green banking in relation to corporate social responsibility in banking companies as well as a consideration for stakeholders in the banking sector in decision making.
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